id	sid	tid	token	lemma	pos
ftr-340	1	1	tcharity	tcharity	NOUN
ftr-340	1	2	really	really	ADV
ftr-340	1	3	does	do	AUX
ftr-340	1	4	begin	begin	VERB
ftr-340	1	5	at	at	ADP
ftr-340	1	6	home	home	NOUN
ftr-340	1	7	:	:	PUNCT
ftr-340	1	8	florida	florida	PROPN
ftr-340	1	9	tax	tax	NOUN
ftr-340	1	10	review	review	NOUN
ftr-340	1	11	volume	volume	NOUN
ftr-340	1	12	11	11	NUM
ftr-340	1	13	2011	2011	NUM
ftr-340	1	14	number	number	NOUN
ftr-340	1	15	2	2	NUM
ftr-340	1	16	75	75	NUM
ftr-340	1	17	the	the	DET
ftr-340	1	18	corporate	corporate	ADJ
ftr-340	1	19	income	income	NOUN
ftr-340	1	20	tax	tax	NOUN
ftr-340	1	21	:	:	PUNCT
ftr-340	1	22	a	a	DET
ftr-340	1	23	persistent	persistent	ADJ
ftr-340	1	24	policy	policy	NOUN
ftr-340	1	25	challenge	challenge	NOUN
ftr-340	1	26	by	by	ADP
ftr-340	1	27	jane	jane	PROPN
ftr-340	1	28	g.	g.	PROPN
ftr-340	1	29	gravelle	gravelle	PROPN
ftr-340	1	30	i.	i.	PROPN
ftr-340	1	31	introduction	introduction	NOUN
ftr-340	1	32	......................................................................................	......................................................................................	PUNCT
ftr-340	2	1	76	76	NUM
ftr-340	2	2	ii	ii	NOUN
ftr-340	2	3	.	.	PUNCT
ftr-340	3	1	in	in	ADP
ftr-340	3	2	the	the	DET
ftr-340	3	3	beginning	beginning	NOUN
ftr-340	3	4	................................................................................	................................................................................	PUNCT
ftr-340	3	5	77	77	NUM
ftr-340	3	6	iii	iii	NOUN
ftr-340	3	7	.	.	PUNCT
ftr-340	4	1	the	the	DET
ftr-340	4	2	growth	growth	NOUN
ftr-340	4	3	of	of	ADP
ftr-340	4	4	the	the	DET
ftr-340	4	5	income	income	NOUN
ftr-340	4	6	tax	tax	NOUN
ftr-340	4	7	....................................................	....................................................	PUNCT
ftr-340	4	8	79	79	NUM
ftr-340	4	9	a.	a.	NOUN
ftr-340	4	10	tax	tax	NOUN
ftr-340	4	11	rates	rate	NOUN
ftr-340	4	12	rise	rise	VERB
ftr-340	4	13	...........................................................................	...........................................................................	PUNCT
ftr-340	4	14	79	79	NUM
ftr-340	4	15	b.	b.	NOUN
ftr-340	4	16	interaction	interaction	NOUN
ftr-340	4	17	between	between	ADP
ftr-340	4	18	corporate	corporate	ADJ
ftr-340	4	19	and	and	CCONJ
ftr-340	4	20	the	the	DET
ftr-340	4	21	individual	individual	ADJ
ftr-340	4	22	tax	tax	NOUN
ftr-340	4	23	............	............	PUNCT
ftr-340	4	24	80	80	NUM
ftr-340	4	25	c.	c.	NOUN
ftr-340	4	26	publicity	publicity	NOUN
ftr-340	4	27	of	of	ADP
ftr-340	4	28	tax	tax	NOUN
ftr-340	4	29	returns	return	NOUN
ftr-340	4	30	............................................................	............................................................	PUNCT
ftr-340	5	1	81	81	NUM
ftr-340	5	2	iv	iv	NOUN
ftr-340	5	3	.	.	PUNCT
ftr-340	6	1	issues	issue	NOUN
ftr-340	6	2	and	and	CCONJ
ftr-340	6	3	research	research	NOUN
ftr-340	6	4	in	in	ADP
ftr-340	6	5	the	the	DET
ftr-340	6	6	early	early	ADJ
ftr-340	6	7	years	year	NOUN
ftr-340	6	8	....................................	....................................	PUNCT
ftr-340	7	1	82	82	NUM
ftr-340	8	1	v.	v.	ADP
ftr-340	8	2	the	the	DET
ftr-340	8	3	1950s	1950	NOUN
ftr-340	8	4	to	to	ADP
ftr-340	8	5	the	the	DET
ftr-340	8	6	1980s	1980	NOUN
ftr-340	8	7	:	:	PUNCT
ftr-340	8	8	the	the	DET
ftr-340	8	9	era	era	NOUN
ftr-340	8	10	of	of	ADP
ftr-340	8	11	investment	investment	NOUN
ftr-340	8	12	subsidies	subsidy	NOUN
ftr-340	8	13	and	and	CCONJ
ftr-340	8	14	economic	economic	ADJ
ftr-340	8	15	modeling	modeling	NOUN
ftr-340	8	16	of	of	ADP
ftr-340	8	17	the	the	DET
ftr-340	8	18	corporate	corporate	ADJ
ftr-340	8	19	tax	tax	NOUN
ftr-340	8	20	......................	......................	PUNCT
ftr-340	8	21	83	83	NUM
ftr-340	8	22	a.	a.	NOUN
ftr-340	8	23	modeling	model	VERB
ftr-340	8	24	the	the	DET
ftr-340	8	25	corporate	corporate	ADJ
ftr-340	8	26	tax	tax	NOUN
ftr-340	8	27	and	and	CCONJ
ftr-340	8	28	integration	integration	NOUN
ftr-340	8	29	proposals	proposal	NOUN
ftr-340	8	30	..........	..........	PUNCT
ftr-340	8	31	83	83	NUM
ftr-340	8	32	b.	b.	NOUN
ftr-340	8	33	integration	integration	NOUN
ftr-340	8	34	proposals	proposal	NOUN
ftr-340	8	35	................................................................	................................................................	PUNCT
ftr-340	8	36	84	84	NUM
ftr-340	8	37	c.	c.	NOUN
ftr-340	8	38	savings	saving	NOUN
ftr-340	8	39	and	and	CCONJ
ftr-340	8	40	risk	risk	NOUN
ftr-340	8	41	........................................................................	........................................................................	PUNCT
ftr-340	8	42	84	84	NUM
ftr-340	8	43	d.	d.	NOUN
ftr-340	8	44	investment	investment	NOUN
ftr-340	8	45	subsidies	subsidy	NOUN
ftr-340	8	46	..................................................................	..................................................................	PUNCT
ftr-340	8	47	85	85	NUM
ftr-340	8	48	e.	e.	NOUN
ftr-340	8	49	the	the	DET
ftr-340	8	50	corporate	corporate	ADJ
ftr-340	8	51	world	world	NOUN
ftr-340	8	52	after	after	ADP
ftr-340	8	53	1986	1986	NUM
ftr-340	8	54	..............................................	..............................................	PUNCT
ftr-340	8	55	86	86	NUM
ftr-340	8	56	vi	vi	NOUN
ftr-340	8	57	.	.	PUNCT
ftr-340	9	1	international	international	ADJ
ftr-340	9	2	tax	tax	NOUN
ftr-340	9	3	issues	issue	NOUN
ftr-340	9	4	:	:	PUNCT
ftr-340	9	5	the	the	DET
ftr-340	9	6	spoiler	spoiler	NOUN
ftr-340	9	7	?	?	PUNCT
ftr-340	9	8	....................................	....................................	PUNCT
ftr-340	10	1	87	87	NUM
ftr-340	10	2	a.	a.	NOUN
ftr-340	10	3	history	history	NOUN
ftr-340	10	4	of	of	ADP
ftr-340	10	5	foreign	foreign	ADJ
ftr-340	10	6	tax	tax	NOUN
ftr-340	10	7	provisions	provision	NOUN
ftr-340	10	8	............................................	............................................	PUNCT
ftr-340	10	9	87	87	NUM
ftr-340	10	10	b.	b.	PROPN
ftr-340	10	11	revenue	revenue	NOUN
ftr-340	10	12	and	and	CCONJ
ftr-340	10	13	compliance	compliance	NOUN
ftr-340	10	14	..........................................................	..........................................................	PUNCT
ftr-340	10	15	89	89	NUM
ftr-340	10	16	c.	c.	NOUN
ftr-340	10	17	reconsideration	reconsideration	NOUN
ftr-340	10	18	of	of	ADP
ftr-340	10	19	who	who	PRON
ftr-340	10	20	bears	bear	VERB
ftr-340	10	21	the	the	DET
ftr-340	10	22	burden	burden	NOUN
ftr-340	10	23	...............................	...............................	PUNCT
ftr-340	10	24	89	89	NUM
ftr-340	10	25	d.	d.	PROPN
ftr-340	10	26	economic	economic	ADJ
ftr-340	10	27	efficiency	efficiency	NOUN
ftr-340	10	28	issues	issue	NOUN
ftr-340	10	29	and	and	CCONJ
ftr-340	10	30	constraints	constraint	NOUN
ftr-340	10	31	on	on	ADP
ftr-340	10	32	integration	integration	NOUN
ftr-340	10	33	.....	.....	PUNCT
ftr-340	11	1	90	90	NUM
ftr-340	11	2	vii	vii	PROPN
ftr-340	11	3	.	.	PUNCT
ftr-340	11	4	policy	policy	NOUN
ftr-340	11	5	options	option	NOUN
ftr-340	11	6	..................................................................................	..................................................................................	PUNCT
ftr-340	12	1	91	91	NUM
ftr-340	12	2	76	76	NUM
ftr-340	12	3	florida	florida	PROPN
ftr-340	12	4	tax	tax	NOUN
ftr-340	12	5	review	review	NOUN
ftr-340	12	6	[	[	X
ftr-340	12	7	vol.11:2	vol.11:2	NOUN
ftr-340	12	8	the	the	DET
ftr-340	12	9	corporate	corporate	ADJ
ftr-340	12	10	income	income	NOUN
ftr-340	12	11	tax	tax	NOUN
ftr-340	12	12	:	:	PUNCT
ftr-340	12	13	a	a	DET
ftr-340	12	14	persistent	persistent	ADJ
ftr-340	12	15	policy	policy	NOUN
ftr-340	12	16	challenge	challenge	NOUN
ftr-340	12	17	by	by	ADP
ftr-340	12	18	jane	jane	PROPN
ftr-340	12	19	g.	g.	PROPN
ftr-340	12	20	gravelle	gravelle	PROPN
ftr-340	12	21	*	*	PUNCT
ftr-340	12	22	i.	i.	PROPN
ftr-340	12	23	introduction	introduction	NOUN
ftr-340	12	24	a	a	DET
ftr-340	12	25	newspaper	newspaper	NOUN
ftr-340	12	26	article	article	NOUN
ftr-340	12	27	published	publish	VERB
ftr-340	12	28	in	in	ADP
ftr-340	12	29	late	late	ADJ
ftr-340	12	30	october	october	PROPN
ftr-340	12	31	2010	2010	NUM
ftr-340	12	32	describes	describe	VERB
ftr-340	12	33	a	a	DET
ftr-340	12	34	scheme	scheme	NOUN
ftr-340	12	35	referred	refer	VERB
ftr-340	12	36	to	to	ADP
ftr-340	12	37	as	as	ADP
ftr-340	12	38	the	the	DET
ftr-340	12	39	“	"	PUNCT
ftr-340	12	40	double	double	ADJ
ftr-340	12	41	irish	irish	NOUN
ftr-340	12	42	”	"	PUNCT
ftr-340	12	43	with	with	ADP
ftr-340	12	44	a	a	DET
ftr-340	12	45	“	"	PUNCT
ftr-340	12	46	dutch	dutch	ADJ
ftr-340	12	47	sandwich	sandwich	NOUN
ftr-340	12	48	”	"	PUNCT
ftr-340	12	49	that	that	PRON
ftr-340	12	50	used	use	VERB
ftr-340	12	51	a	a	DET
ftr-340	12	52	variety	variety	NOUN
ftr-340	12	53	of	of	ADP
ftr-340	12	54	rules	rule	NOUN
ftr-340	12	55	to	to	PART
ftr-340	12	56	reduce	reduce	VERB
ftr-340	12	57	taxes	taxis	NOUN
ftr-340	12	58	on	on	ADP
ftr-340	12	59	the	the	DET
ftr-340	12	60	income	income	NOUN
ftr-340	12	61	of	of	ADP
ftr-340	12	62	the	the	DET
ftr-340	12	63	search	search	NOUN
ftr-340	12	64	company	company	NOUN
ftr-340	12	65	google	google	VERB
ftr-340	12	66	to	to	ADP
ftr-340	12	67	2.4	2.4	NUM
ftr-340	12	68	percent.1	percent.1	VERB
ftr-340	12	69	the	the	DET
ftr-340	12	70	method	method	NOUN
ftr-340	12	71	involved	involve	VERB
ftr-340	12	72	transferring	transfer	VERB
ftr-340	12	73	the	the	DET
ftr-340	12	74	intangible	intangible	ADJ
ftr-340	12	75	asset	asset	NOUN
ftr-340	12	76	developed	develop	VERB
ftr-340	12	77	by	by	ADP
ftr-340	12	78	google	google	PROPN
ftr-340	12	79	in	in	ADP
ftr-340	12	80	the	the	DET
ftr-340	12	81	united	united	PROPN
ftr-340	12	82	states	states	PROPN
ftr-340	12	83	to	to	ADP
ftr-340	12	84	an	an	DET
ftr-340	12	85	irish	irish	ADJ
ftr-340	12	86	holding	hold	VERB
ftr-340	12	87	company	company	NOUN
ftr-340	12	88	,	,	PUNCT
ftr-340	12	89	with	with	ADP
ftr-340	12	90	another	another	DET
ftr-340	12	91	,	,	PUNCT
ftr-340	12	92	active	active	ADJ
ftr-340	12	93	,	,	PUNCT
ftr-340	12	94	irish	irish	ADJ
ftr-340	12	95	subsidiary	subsidiary	NOUN
ftr-340	12	96	of	of	ADP
ftr-340	12	97	that	that	DET
ftr-340	12	98	firm	firm	ADJ
ftr-340	12	99	selling	sell	VERB
ftr-340	12	100	advertisements	advertisement	NOUN
ftr-340	12	101	in	in	ADP
ftr-340	12	102	europe	europe	PROPN
ftr-340	12	103	.	.	PUNCT
ftr-340	13	1	the	the	DET
ftr-340	13	2	sales	sale	NOUN
ftr-340	13	3	subsidiary	subsidiary	NOUN
ftr-340	13	4	paid	pay	VERB
ftr-340	13	5	royalties	royalty	NOUN
ftr-340	13	6	,	,	PUNCT
ftr-340	13	7	eliminating	eliminate	VERB
ftr-340	13	8	its	its	PRON
ftr-340	13	9	own	own	ADJ
ftr-340	13	10	irish	irish	ADJ
ftr-340	13	11	tax	tax	NOUN
ftr-340	13	12	.	.	PUNCT
ftr-340	14	1	the	the	DET
ftr-340	14	2	royalties	royalty	NOUN
ftr-340	14	3	were	be	AUX
ftr-340	14	4	diverted	divert	VERB
ftr-340	14	5	through	through	ADP
ftr-340	14	6	a	a	DET
ftr-340	14	7	subsidiary	subsidiary	NOUN
ftr-340	14	8	in	in	ADP
ftr-340	14	9	the	the	DET
ftr-340	14	10	netherlands	netherlands	PROPN
ftr-340	14	11	to	to	PART
ftr-340	14	12	avoid	avoid	VERB
ftr-340	14	13	the	the	DET
ftr-340	14	14	20	20	NUM
ftr-340	14	15	percent	percent	NOUN
ftr-340	14	16	irish	irish	ADJ
ftr-340	14	17	withholding	withholding	NOUN
ftr-340	14	18	tax	tax	NOUN
ftr-340	14	19	on	on	ADP
ftr-340	14	20	royalties	royalty	NOUN
ftr-340	14	21	.	.	PUNCT
ftr-340	15	1	the	the	DET
ftr-340	15	2	netherlands	netherlands	PROPN
ftr-340	15	3	subsidiary	subsidiary	NOUN
ftr-340	15	4	then	then	ADV
ftr-340	15	5	made	make	VERB
ftr-340	15	6	payments	payment	NOUN
ftr-340	15	7	to	to	ADP
ftr-340	15	8	the	the	DET
ftr-340	15	9	irish	irish	ADJ
ftr-340	15	10	holding	hold	VERB
ftr-340	15	11	company	company	NOUN
ftr-340	15	12	whose	whose	DET
ftr-340	15	13	tax	tax	NOUN
ftr-340	15	14	residence	residence	NOUN
ftr-340	15	15	was	be	AUX
ftr-340	15	16	in	in	ADP
ftr-340	15	17	bermuda	bermuda	NOUN
ftr-340	15	18	,	,	PUNCT
ftr-340	15	19	with	with	ADP
ftr-340	15	20	no	no	DET
ftr-340	15	21	tax	tax	NOUN
ftr-340	15	22	.	.	PUNCT
ftr-340	16	1	as	as	ADP
ftr-340	16	2	a	a	DET
ftr-340	16	3	result	result	NOUN
ftr-340	16	4	,	,	PUNCT
ftr-340	16	5	the	the	DET
ftr-340	16	6	income	income	NOUN
ftr-340	16	7	avoided	avoid	VERB
ftr-340	16	8	both	both	CCONJ
ftr-340	16	9	the	the	DET
ftr-340	16	10	35	35	NUM
ftr-340	16	11	percent	percent	NOUN
ftr-340	16	12	u.s	u.s	PROPN
ftr-340	16	13	.	.	PROPN
ftr-340	16	14	corporate	corporate	ADJ
ftr-340	16	15	tax	tax	NOUN
ftr-340	16	16	and	and	CCONJ
ftr-340	16	17	the	the	DET
ftr-340	16	18	12.5	12.5	NUM
ftr-340	16	19	percent	percent	NOUN
ftr-340	16	20	irish	irish	ADJ
ftr-340	16	21	corporate	corporate	ADJ
ftr-340	16	22	tax	tax	NOUN
ftr-340	16	23	.	.	PUNCT
ftr-340	17	1	although	although	SCONJ
ftr-340	17	2	not	not	PART
ftr-340	17	3	a	a	DET
ftr-340	17	4	company	company	NOUN
ftr-340	17	5	that	that	PRON
ftr-340	17	6	is	be	AUX
ftr-340	17	7	a	a	DET
ftr-340	17	8	household	household	NOUN
ftr-340	17	9	name	name	NOUN
ftr-340	17	10	,	,	PUNCT
ftr-340	17	11	forest	forest	NOUN
ftr-340	17	12	laboratories	laboratory	NOUN
ftr-340	17	13	,	,	PUNCT
ftr-340	17	14	a	a	DET
ftr-340	17	15	drug	drug	NOUN
ftr-340	17	16	company	company	NOUN
ftr-340	17	17	,	,	PUNCT
ftr-340	17	18	used	use	VERB
ftr-340	17	19	a	a	DET
ftr-340	17	20	similar	similar	ADJ
ftr-340	17	21	scheme	scheme	NOUN
ftr-340	17	22	but	but	CCONJ
ftr-340	17	23	,	,	PUNCT
ftr-340	17	24	in	in	ADP
ftr-340	17	25	its	its	PRON
ftr-340	17	26	case	case	NOUN
ftr-340	17	27	,	,	PUNCT
ftr-340	17	28	exported	export	VERB
ftr-340	17	29	pills	pill	NOUN
ftr-340	17	30	made	make	VERB
ftr-340	17	31	in	in	ADP
ftr-340	17	32	ireland	ireland	NOUN
ftr-340	17	33	back	back	ADV
ftr-340	17	34	to	to	ADP
ftr-340	17	35	the	the	DET
ftr-340	17	36	united	united	PROPN
ftr-340	17	37	states.2	states.2	PROPN
ftr-340	17	38	both	both	DET
ftr-340	17	39	articles	article	NOUN
ftr-340	17	40	described	describe	VERB
ftr-340	17	41	how	how	SCONJ
ftr-340	17	42	many	many	ADJ
ftr-340	17	43	companies	company	NOUN
ftr-340	17	44	are	be	AUX
ftr-340	17	45	using	use	VERB
ftr-340	17	46	,	,	PUNCT
ftr-340	17	47	or	or	CCONJ
ftr-340	17	48	considering	consider	VERB
ftr-340	17	49	,	,	PUNCT
ftr-340	17	50	such	such	DET
ftr-340	17	51	a	a	DET
ftr-340	17	52	plan	plan	NOUN
ftr-340	17	53	.	.	PUNCT
ftr-340	18	1	these	these	DET
ftr-340	18	2	examples	example	NOUN
ftr-340	18	3	illustrate	illustrate	VERB
ftr-340	18	4	problems	problem	NOUN
ftr-340	18	5	with	with	ADP
ftr-340	18	6	enforcing	enforce	VERB
ftr-340	18	7	the	the	DET
ftr-340	18	8	intent	intent	NOUN
ftr-340	18	9	of	of	ADP
ftr-340	18	10	the	the	DET
ftr-340	18	11	corporate	corporate	ADJ
ftr-340	18	12	tax	tax	NOUN
ftr-340	18	13	with	with	ADP
ftr-340	18	14	respect	respect	NOUN
ftr-340	18	15	to	to	ADP
ftr-340	18	16	multinational	multinational	ADJ
ftr-340	18	17	firms	firm	NOUN
ftr-340	18	18	.	.	PUNCT
ftr-340	19	1	at	at	ADP
ftr-340	19	2	the	the	DET
ftr-340	19	3	same	same	ADJ
ftr-340	19	4	time	time	NOUN
ftr-340	19	5	,	,	PUNCT
ftr-340	19	6	arguments	argument	NOUN
ftr-340	19	7	are	be	AUX
ftr-340	19	8	made	make	VERB
ftr-340	19	9	both	both	PRON
ftr-340	19	10	by	by	ADP
ftr-340	19	11	multinationals	multinational	NOUN
ftr-340	19	12	,	,	PUNCT
ftr-340	19	13	and	and	CCONJ
ftr-340	19	14	some	some	DET
ftr-340	19	15	researchers	researcher	NOUN
ftr-340	19	16	,	,	PUNCT
ftr-340	19	17	that	that	SCONJ
ftr-340	19	18	the	the	DET
ftr-340	19	19	tax	tax	NOUN
ftr-340	19	20	rate	rate	NOUN
ftr-340	19	21	in	in	ADP
ftr-340	19	22	the	the	DET
ftr-340	19	23	u.s	u.s	PROPN
ftr-340	19	24	.	.	PROPN
ftr-340	19	25	is	be	AUX
ftr-340	19	26	too	too	ADV
ftr-340	19	27	high	high	ADJ
ftr-340	19	28	and	and	CCONJ
ftr-340	19	29	should	should	AUX
ftr-340	19	30	be	be	AUX
ftr-340	19	31	lowered	lower	VERB
ftr-340	19	32	to	to	PART
ftr-340	19	33	make	make	VERB
ftr-340	19	34	u.s	u.s	PROPN
ftr-340	19	35	.	.	PROPN
ftr-340	19	36	firms	firm	NOUN
ftr-340	19	37	competitive	competitive	ADJ
ftr-340	19	38	and	and	CCONJ
ftr-340	19	39	that	that	SCONJ
ftr-340	19	40	,	,	PUNCT
ftr-340	19	41	in	in	ADP
ftr-340	19	42	any	any	DET
ftr-340	19	43	case	case	NOUN
ftr-340	19	44	,	,	PUNCT
ftr-340	19	45	the	the	DET
ftr-340	19	46	tax	tax	NOUN
ftr-340	19	47	falls	fall	VERB
ftr-340	19	48	on	on	ADP
ftr-340	19	49	labor	labor	NOUN
ftr-340	19	50	and	and	CCONJ
ftr-340	19	51	not	not	PART
ftr-340	19	52	capital	capital	NOUN
ftr-340	19	53	.	.	PUNCT
ftr-340	20	1	in	in	ADP
ftr-340	20	2	some	some	DET
ftr-340	20	3	ways	way	NOUN
ftr-340	20	4	,	,	PUNCT
ftr-340	20	5	the	the	DET
ftr-340	20	6	discussion	discussion	NOUN
ftr-340	20	7	of	of	ADP
ftr-340	20	8	corporate	corporate	ADJ
ftr-340	20	9	tax	tax	NOUN
ftr-340	20	10	issues	issue	NOUN
ftr-340	20	11	has	have	AUX
ftr-340	20	12	appeared	appear	VERB
ftr-340	20	13	to	to	PART
ftr-340	20	14	be	be	AUX
ftr-340	20	15	*	*	PUNCT
ftr-340	20	16	senior	senior	ADJ
ftr-340	20	17	specialist	specialist	NOUN
ftr-340	20	18	in	in	ADP
ftr-340	20	19	economic	economic	ADJ
ftr-340	20	20	policy	policy	NOUN
ftr-340	20	21	,	,	PUNCT
ftr-340	20	22	congressional	congressional	ADJ
ftr-340	20	23	research	research	NOUN
ftr-340	20	24	service	service	NOUN
ftr-340	20	25	,	,	PUNCT
ftr-340	20	26	library	library	NOUN
ftr-340	20	27	of	of	ADP
ftr-340	20	28	congress	congress	PROPN
ftr-340	20	29	,	,	PUNCT
ftr-340	20	30	washington	washington	PROPN
ftr-340	20	31	,	,	PUNCT
ftr-340	20	32	dc	dc	PROPN
ftr-340	21	1	.	.	PUNCT
ftr-340	21	2	b.a	b.a	PROPN
ftr-340	21	3	.	.	PROPN
ftr-340	21	4	,	,	PUNCT
ftr-340	21	5	m.a	m.a	PROPN
ftr-340	21	6	.	.	PROPN
ftr-340	21	7	,	,	PUNCT
ftr-340	21	8	university	university	PROPN
ftr-340	21	9	of	of	ADP
ftr-340	21	10	georgia	georgia	PROPN
ftr-340	21	11	;	;	PUNCT
ftr-340	21	12	ph.d	ph.d	PROPN
ftr-340	21	13	.	.	PROPN
ftr-340	21	14	,	,	PUNCT
ftr-340	21	15	george	george	PROPN
ftr-340	21	16	washington	washington	PROPN
ftr-340	21	17	university	university	PROPN
ftr-340	21	18	.	.	PUNCT
ftr-340	22	1	this	this	DET
ftr-340	22	2	article	article	NOUN
ftr-340	22	3	was	be	AUX
ftr-340	22	4	presented	present	VERB
ftr-340	22	5	as	as	ADP
ftr-340	22	6	the	the	DET
ftr-340	22	7	inaugural	inaugural	ADJ
ftr-340	22	8	ellen	ellen	PROPN
ftr-340	22	9	bellet	bellet	PROPN
ftr-340	22	10	gelberg	gelberg	PROPN
ftr-340	22	11	tax	tax	NOUN
ftr-340	22	12	policy	policy	NOUN
ftr-340	22	13	lecture	lecture	NOUN
ftr-340	22	14	at	at	ADP
ftr-340	22	15	the	the	DET
ftr-340	22	16	university	university	PROPN
ftr-340	22	17	of	of	ADP
ftr-340	22	18	florida	florida	PROPN
ftr-340	22	19	levin	levin	PROPN
ftr-340	22	20	college	college	PROPN
ftr-340	22	21	of	of	ADP
ftr-340	22	22	law	law	NOUN
ftr-340	22	23	on	on	ADP
ftr-340	22	24	november	november	PROPN
ftr-340	22	25	12	12	NUM
ftr-340	22	26	,	,	PUNCT
ftr-340	22	27	2010	2010	NUM
ftr-340	22	28	.	.	PUNCT
ftr-340	23	1	the	the	DET
ftr-340	23	2	views	view	NOUN
ftr-340	23	3	in	in	ADP
ftr-340	23	4	this	this	DET
ftr-340	23	5	study	study	NOUN
ftr-340	23	6	do	do	AUX
ftr-340	23	7	not	not	PART
ftr-340	23	8	reflect	reflect	VERB
ftr-340	23	9	the	the	DET
ftr-340	23	10	views	view	NOUN
ftr-340	23	11	of	of	ADP
ftr-340	23	12	the	the	DET
ftr-340	23	13	congressional	congressional	ADJ
ftr-340	23	14	research	research	NOUN
ftr-340	23	15	service	service	NOUN
ftr-340	23	16	.	.	PUNCT
ftr-340	24	1	1	1	X
ftr-340	24	2	.	.	X
ftr-340	24	3	jesse	jesse	PROPN
ftr-340	24	4	drucker	drucker	PROPN
ftr-340	24	5	,	,	PUNCT
ftr-340	24	6	google	google	PROPN
ftr-340	24	7	2.4	2.4	NUM
ftr-340	24	8	percent	percent	NOUN
ftr-340	24	9	rate	rate	NOUN
ftr-340	24	10	shows	show	VERB
ftr-340	24	11	how	how	SCONJ
ftr-340	24	12	$	$	SYM
ftr-340	24	13	60	60	NUM
ftr-340	24	14	billion	billion	NUM
ftr-340	24	15	lost	lose	VERB
ftr-340	24	16	to	to	ADP
ftr-340	24	17	tax	tax	NOUN
ftr-340	24	18	loopholes	loophole	NOUN
ftr-340	24	19	,	,	PUNCT
ftr-340	24	20	bloomberg	bloomberg	PROPN
ftr-340	24	21	,	,	PUNCT
ftr-340	24	22	oct	oct	PROPN
ftr-340	24	23	.	.	PROPN
ftr-340	24	24	21	21	NUM
ftr-340	24	25	,	,	PUNCT
ftr-340	24	26	2010	2010	NUM
ftr-340	24	27	,	,	PUNCT
ftr-340	24	28	http://www.bloomberg.com/news/201010-21/google-2-4-rate-shows-how-60-billion-u-s-revenue-lost-to-tax-loopholes.html	http://www.bloomberg.com/news/201010-21/google-2-4-rate-shows-how-60-billion-u-s-revenue-lost-to-tax-loopholes.html	PROPN
ftr-340	24	29	.	.	PUNCT
ftr-340	25	1	2	2	X
ftr-340	25	2	.	.	X
ftr-340	25	3	jesse	jesse	PROPN
ftr-340	25	4	drucker	drucker	PROPN
ftr-340	25	5	,	,	PUNCT
ftr-340	25	6	u.s	u.s	PROPN
ftr-340	25	7	.	.	PROPN
ftr-340	25	8	companies	company	NOUN
ftr-340	25	9	dodge	dodge	VERB
ftr-340	25	10	$	$	SYM
ftr-340	25	11	60	60	NUM
ftr-340	25	12	billion	billion	NUM
ftr-340	25	13	in	in	ADP
ftr-340	25	14	taxes	taxis	NOUN
ftr-340	25	15	in	in	ADP
ftr-340	25	16	global	global	ADJ
ftr-340	25	17	odyssey	odyssey	PROPN
ftr-340	25	18	,	,	PUNCT
ftr-340	25	19	bloomberg	bloomberg	PROPN
ftr-340	25	20	,	,	PUNCT
ftr-340	25	21	may	may	AUX
ftr-340	25	22	13	13	NUM
ftr-340	25	23	,	,	PUNCT
ftr-340	25	24	2010	2010	NUM
ftr-340	25	25	,	,	PUNCT
ftr-340	25	26	http://www.bloomberg.com/news/2010-0513/american-companies-dodge-60-billion-in-taxes-even-tea-party-wouldcondemn.html	http://www.bloomberg.com/news/2010-0513/american-companies-dodge-60-billion-in-taxes-even-tea-party-wouldcondemn.html	PROPN
ftr-340	25	27	.	.	PROPN
ftr-340	25	28	2011	2011	NUM
ftr-340	25	29	]	]	PUNCT
ftr-340	25	30	the	the	DET
ftr-340	25	31	corporate	corporate	ADJ
ftr-340	25	32	income	income	NOUN
ftr-340	25	33	tax	tax	NOUN
ftr-340	25	34	77	77	NUM
ftr-340	25	35	transformed	transform	VERB
ftr-340	25	36	into	into	ADP
ftr-340	25	37	a	a	DET
ftr-340	25	38	discussion	discussion	NOUN
ftr-340	25	39	of	of	ADP
ftr-340	25	40	international	international	ADJ
ftr-340	25	41	corporate	corporate	ADJ
ftr-340	25	42	tax	tax	NOUN
ftr-340	25	43	issues	issue	NOUN
ftr-340	25	44	,	,	PUNCT
ftr-340	25	45	as	as	SCONJ
ftr-340	25	46	if	if	SCONJ
ftr-340	25	47	only	only	ADV
ftr-340	25	48	that	that	DET
ftr-340	25	49	issue	issue	NOUN
ftr-340	25	50	matters	matter	VERB
ftr-340	25	51	.	.	PUNCT
ftr-340	26	1	the	the	DET
ftr-340	26	2	corporate	corporate	ADJ
ftr-340	26	3	income	income	NOUN
ftr-340	26	4	tax	tax	NOUN
ftr-340	26	5	and	and	CCONJ
ftr-340	26	6	issues	issue	NOUN
ftr-340	26	7	associated	associate	VERB
ftr-340	26	8	with	with	ADP
ftr-340	26	9	it	it	PRON
ftr-340	26	10	have	have	AUX
ftr-340	26	11	evolved	evolve	VERB
ftr-340	26	12	from	from	ADP
ftr-340	26	13	earlier	early	ADJ
ftr-340	26	14	years	year	NOUN
ftr-340	26	15	,	,	PUNCT
ftr-340	26	16	when	when	SCONJ
ftr-340	26	17	the	the	DET
ftr-340	26	18	economy	economy	NOUN
ftr-340	26	19	was	be	AUX
ftr-340	26	20	essentially	essentially	ADV
ftr-340	26	21	a	a	DET
ftr-340	26	22	closed	closed	ADJ
ftr-340	26	23	economy	economy	NOUN
ftr-340	26	24	,	,	PUNCT
ftr-340	26	25	assets	asset	NOUN
ftr-340	26	26	and	and	CCONJ
ftr-340	26	27	goods	good	NOUN
ftr-340	26	28	tended	tend	VERB
ftr-340	26	29	to	to	PART
ftr-340	26	30	be	be	AUX
ftr-340	26	31	tangible	tangible	ADJ
ftr-340	26	32	,	,	PUNCT
ftr-340	26	33	and	and	CCONJ
ftr-340	26	34	the	the	DET
ftr-340	26	35	corporate	corporate	ADJ
ftr-340	26	36	tax	tax	NOUN
ftr-340	26	37	was	be	AUX
ftr-340	26	38	esteemed	esteem	VERB
ftr-340	26	39	as	as	ADP
ftr-340	26	40	a	a	DET
ftr-340	26	41	reliable	reliable	ADJ
ftr-340	26	42	and	and	CCONJ
ftr-340	26	43	easily	easily	ADV
ftr-340	26	44	collectible	collectible	ADJ
ftr-340	26	45	source	source	NOUN
ftr-340	26	46	of	of	ADP
ftr-340	26	47	revenue	revenue	NOUN
ftr-340	26	48	,	,	PUNCT
ftr-340	26	49	whatever	whatever	PRON
ftr-340	26	50	its	its	PRON
ftr-340	26	51	other	other	ADJ
ftr-340	26	52	faults	fault	NOUN
ftr-340	26	53	.	.	PUNCT
ftr-340	27	1	is	be	AUX
ftr-340	27	2	the	the	DET
ftr-340	27	3	international	international	ADJ
ftr-340	27	4	evasion	evasion	NOUN
ftr-340	27	5	/	/	SYM
ftr-340	27	6	avoidance	avoidance	NOUN
ftr-340	27	7	rate	rate	NOUN
ftr-340	27	8	a	a	DET
ftr-340	27	9	major	major	ADJ
ftr-340	27	10	or	or	CCONJ
ftr-340	27	11	minor	minor	ADJ
ftr-340	27	12	issue	issue	NOUN
ftr-340	27	13	?	?	PUNCT
ftr-340	28	1	how	how	SCONJ
ftr-340	28	2	much	much	ADJ
ftr-340	28	3	have	have	VERB
ftr-340	28	4	the	the	DET
ftr-340	28	5	issues	issue	NOUN
ftr-340	28	6	that	that	PRON
ftr-340	28	7	surrounded	surround	VERB
ftr-340	28	8	the	the	DET
ftr-340	28	9	corporate	corporate	ADJ
ftr-340	28	10	income	income	NOUN
ftr-340	28	11	tax	tax	NOUN
ftr-340	28	12	evolved	evolve	VERB
ftr-340	28	13	over	over	ADP
ftr-340	28	14	time	time	NOUN
ftr-340	28	15	?	?	PUNCT
ftr-340	29	1	are	be	AUX
ftr-340	29	2	the	the	DET
ftr-340	29	3	debates	debate	NOUN
ftr-340	29	4	and	and	CCONJ
ftr-340	29	5	research	research	NOUN
ftr-340	29	6	that	that	PRON
ftr-340	29	7	have	have	AUX
ftr-340	29	8	filled	fill	VERB
ftr-340	29	9	our	our	PRON
ftr-340	29	10	law	law	NOUN
ftr-340	29	11	and	and	CCONJ
ftr-340	29	12	economics	economic	NOUN
ftr-340	29	13	journals	journal	NOUN
ftr-340	29	14	still	still	ADV
ftr-340	29	15	relevant	relevant	ADJ
ftr-340	29	16	,	,	PUNCT
ftr-340	29	17	or	or	CCONJ
ftr-340	29	18	are	be	AUX
ftr-340	29	19	they	they	PRON
ftr-340	29	20	obsolete	obsolete	ADJ
ftr-340	29	21	?	?	PUNCT
ftr-340	30	1	should	should	AUX
ftr-340	30	2	our	our	PRON
ftr-340	30	3	domestic	domestic	ADJ
ftr-340	30	4	corporate	corporate	ADJ
ftr-340	30	5	tax	tax	NOUN
ftr-340	30	6	rate	rate	NOUN
ftr-340	30	7	be	be	AUX
ftr-340	30	8	held	hold	VERB
ftr-340	30	9	hostage	hostage	NOUN
ftr-340	30	10	to	to	ADP
ftr-340	30	11	the	the	DET
ftr-340	30	12	tax	tax	NOUN
ftr-340	30	13	rates	rate	NOUN
ftr-340	30	14	of	of	ADP
ftr-340	30	15	other	other	ADJ
ftr-340	30	16	countries	country	NOUN
ftr-340	30	17	?	?	PUNCT
ftr-340	31	1	this	this	DET
ftr-340	31	2	study	study	NOUN
ftr-340	31	3	traces	trace	VERB
ftr-340	31	4	the	the	DET
ftr-340	31	5	evolution	evolution	NOUN
ftr-340	31	6	of	of	ADP
ftr-340	31	7	the	the	DET
ftr-340	31	8	tax	tax	NOUN
ftr-340	31	9	and	and	CCONJ
ftr-340	31	10	its	its	PRON
ftr-340	31	11	features	feature	NOUN
ftr-340	31	12	alongside	alongside	ADP
ftr-340	31	13	the	the	DET
ftr-340	31	14	evolution	evolution	NOUN
ftr-340	31	15	of	of	ADP
ftr-340	31	16	ideas	idea	NOUN
ftr-340	31	17	and	and	CCONJ
ftr-340	31	18	research	research	NOUN
ftr-340	31	19	to	to	ADP
ftr-340	31	20	the	the	DET
ftr-340	31	21	important	important	ADJ
ftr-340	31	22	issues	issue	NOUN
ftr-340	31	23	surrounding	surround	VERB
ftr-340	31	24	the	the	DET
ftr-340	31	25	corporate	corporate	ADJ
ftr-340	31	26	tax	tax	NOUN
ftr-340	31	27	in	in	ADP
ftr-340	31	28	the	the	DET
ftr-340	31	29	past	past	NOUN
ftr-340	31	30	and	and	CCONJ
ftr-340	31	31	whether	whether	SCONJ
ftr-340	31	32	they	they	PRON
ftr-340	31	33	inform	inform	VERB
ftr-340	31	34	the	the	DET
ftr-340	31	35	present	present	NOUN
ftr-340	31	36	.	.	PUNCT
ftr-340	32	1	as	as	SCONJ
ftr-340	32	2	the	the	DET
ftr-340	32	3	past	past	NOUN
ftr-340	32	4	is	be	AUX
ftr-340	32	5	examined	examine	VERB
ftr-340	32	6	,	,	PUNCT
ftr-340	32	7	certain	certain	ADJ
ftr-340	32	8	ideas	idea	NOUN
ftr-340	32	9	that	that	PRON
ftr-340	32	10	tend	tend	VERB
ftr-340	32	11	to	to	PART
ftr-340	32	12	be	be	AUX
ftr-340	32	13	quickly	quickly	ADV
ftr-340	32	14	rejected	reject	VERB
ftr-340	32	15	,	,	PUNCT
ftr-340	32	16	at	at	ADP
ftr-340	32	17	least	least	ADJ
ftr-340	32	18	by	by	ADP
ftr-340	32	19	policy	policy	NOUN
ftr-340	32	20	makers	maker	NOUN
ftr-340	32	21	,	,	PUNCT
ftr-340	32	22	such	such	ADJ
ftr-340	32	23	as	as	ADP
ftr-340	32	24	making	make	VERB
ftr-340	32	25	corporate	corporate	ADJ
ftr-340	32	26	returns	return	NOUN
ftr-340	32	27	public	public	ADJ
ftr-340	32	28	,	,	PUNCT
ftr-340	32	29	were	be	AUX
ftr-340	32	30	not	not	PART
ftr-340	32	31	only	only	ADV
ftr-340	32	32	accepted	accept	VERB
ftr-340	32	33	in	in	ADP
ftr-340	32	34	the	the	DET
ftr-340	32	35	early	early	ADJ
ftr-340	32	36	years	year	NOUN
ftr-340	32	37	,	,	PUNCT
ftr-340	32	38	but	but	CCONJ
ftr-340	32	39	an	an	DET
ftr-340	32	40	important	important	ADJ
ftr-340	32	41	justification	justification	NOUN
ftr-340	32	42	for	for	ADP
ftr-340	32	43	the	the	DET
ftr-340	32	44	tax	tax	NOUN
ftr-340	32	45	.	.	PUNCT
ftr-340	33	1	some	some	DET
ftr-340	33	2	issues	issue	NOUN
ftr-340	33	3	,	,	PUNCT
ftr-340	33	4	such	such	ADJ
ftr-340	33	5	as	as	ADP
ftr-340	33	6	revenue	revenue	NOUN
ftr-340	33	7	,	,	PUNCT
ftr-340	33	8	always	always	ADV
ftr-340	33	9	remain	remain	VERB
ftr-340	33	10	,	,	PUNCT
ftr-340	33	11	while	while	SCONJ
ftr-340	33	12	others	other	NOUN
ftr-340	33	13	,	,	PUNCT
ftr-340	33	14	such	such	ADJ
ftr-340	33	15	as	as	ADP
ftr-340	33	16	who	who	PRON
ftr-340	33	17	bears	bear	VERB
ftr-340	33	18	the	the	DET
ftr-340	33	19	burden	burden	NOUN
ftr-340	33	20	of	of	ADP
ftr-340	33	21	the	the	DET
ftr-340	33	22	tax	tax	NOUN
ftr-340	33	23	,	,	PUNCT
ftr-340	33	24	moved	move	VERB
ftr-340	33	25	from	from	ADP
ftr-340	33	26	uncertain	uncertain	ADJ
ftr-340	33	27	,	,	PUNCT
ftr-340	33	28	to	to	PART
ftr-340	33	29	settled	settled	VERB
ftr-340	33	30	,	,	PUNCT
ftr-340	33	31	to	to	AUX
ftr-340	33	32	uncertain	uncertain	ADJ
ftr-340	33	33	again	again	ADV
ftr-340	33	34	.	.	PUNCT
ftr-340	34	1	some	some	PRON
ftr-340	34	2	,	,	PUNCT
ftr-340	34	3	such	such	ADJ
ftr-340	34	4	as	as	ADP
ftr-340	34	5	the	the	DET
ftr-340	34	6	benefit	benefit	NOUN
ftr-340	34	7	principle	principle	NOUN
ftr-340	34	8	of	of	ADP
ftr-340	34	9	corporate	corporate	ADJ
ftr-340	34	10	taxation	taxation	NOUN
ftr-340	34	11	,	,	PUNCT
ftr-340	34	12	have	have	AUX
ftr-340	34	13	become	become	VERB
ftr-340	34	14	obsolete	obsolete	ADJ
ftr-340	34	15	.	.	PUNCT
ftr-340	35	1	and	and	CCONJ
ftr-340	35	2	yet	yet	ADV
ftr-340	35	3	other	other	ADJ
ftr-340	35	4	issues	issue	NOUN
ftr-340	35	5	,	,	PUNCT
ftr-340	35	6	such	such	ADJ
ftr-340	35	7	as	as	ADP
ftr-340	35	8	the	the	DET
ftr-340	35	9	use	use	NOUN
ftr-340	35	10	of	of	ADP
ftr-340	35	11	the	the	DET
ftr-340	35	12	corporate	corporate	ADJ
ftr-340	35	13	tax	tax	NOUN
ftr-340	35	14	as	as	ADP
ftr-340	35	15	a	a	DET
ftr-340	35	16	shelter	shelter	NOUN
ftr-340	35	17	from	from	ADP
ftr-340	35	18	high	high	ADJ
ftr-340	35	19	income	income	NOUN
ftr-340	35	20	tax	tax	NOUN
ftr-340	35	21	rates	rate	NOUN
ftr-340	35	22	,	,	PUNCT
ftr-340	35	23	seem	seem	VERB
ftr-340	35	24	to	to	PART
ftr-340	35	25	be	be	AUX
ftr-340	35	26	ignored	ignore	VERB
ftr-340	35	27	in	in	ADP
ftr-340	35	28	the	the	DET
ftr-340	35	29	current	current	ADJ
ftr-340	35	30	debate	debate	NOUN
ftr-340	35	31	over	over	ADP
ftr-340	35	32	the	the	DET
ftr-340	35	33	corporate	corporate	ADJ
ftr-340	35	34	tax	tax	NOUN
ftr-340	35	35	rate	rate	NOUN
ftr-340	35	36	.	.	PUNCT
ftr-340	36	1	ii	ii	PROPN
ftr-340	36	2	.	.	PUNCT
ftr-340	37	1	in	in	ADP
ftr-340	37	2	the	the	DET
ftr-340	37	3	beginning	beginning	NOUN
ftr-340	37	4	the	the	DET
ftr-340	37	5	corporate	corporate	ADJ
ftr-340	37	6	tax	tax	NOUN
ftr-340	37	7	,	,	PUNCT
ftr-340	37	8	enacted	enact	VERB
ftr-340	37	9	in	in	ADP
ftr-340	37	10	1909	1909	NUM
ftr-340	37	11	,	,	PUNCT
ftr-340	37	12	predated	predate	VERB
ftr-340	37	13	the	the	DET
ftr-340	37	14	sixteenth	sixteenth	ADJ
ftr-340	37	15	amendment	amendment	NOUN
ftr-340	37	16	and	and	CCONJ
ftr-340	37	17	the	the	DET
ftr-340	37	18	individual	individual	ADJ
ftr-340	37	19	income	income	NOUN
ftr-340	37	20	tax	tax	NOUN
ftr-340	37	21	,	,	PUNCT
ftr-340	37	22	enacted	enact	VERB
ftr-340	37	23	in	in	ADP
ftr-340	37	24	1913.3	1913.3	NUM
ftr-340	37	25	it	it	PRON
ftr-340	37	26	was	be	AUX
ftr-340	37	27	enacted	enact	VERB
ftr-340	37	28	by	by	ADP
ftr-340	37	29	a	a	DET
ftr-340	37	30	republican	republican	PROPN
ftr-340	37	31	congress	congress	PROPN
ftr-340	37	32	and	and	CCONJ
ftr-340	37	33	president	president	NOUN
ftr-340	37	34	as	as	ADP
ftr-340	37	35	an	an	DET
ftr-340	37	36	excise	excise	NOUN
ftr-340	37	37	tax	tax	NOUN
ftr-340	37	38	(	(	PUNCT
ftr-340	37	39	hoping	hope	VERB
ftr-340	37	40	to	to	PART
ftr-340	37	41	protect	protect	VERB
ftr-340	37	42	it	it	PRON
ftr-340	37	43	from	from	ADP
ftr-340	37	44	the	the	DET
ftr-340	37	45	supreme	supreme	PROPN
ftr-340	37	46	court	court	PROPN
ftr-340	37	47	decision	decision	NOUN
ftr-340	37	48	outlawing	outlaw	VERB
ftr-340	37	49	the	the	DET
ftr-340	37	50	1894	1894	NUM
ftr-340	37	51	income	income	NOUN
ftr-340	37	52	tax).4	tax).4	NOUN
ftr-340	37	53	the	the	DET
ftr-340	37	54	proximate	proximate	NOUN
ftr-340	37	55	cause	cause	NOUN
ftr-340	37	56	of	of	ADP
ftr-340	37	57	the	the	DET
ftr-340	37	58	tax	tax	NOUN
ftr-340	37	59	was	be	AUX
ftr-340	37	60	to	to	PART
ftr-340	37	61	avoid	avoid	VERB
ftr-340	37	62	a	a	DET
ftr-340	37	63	potential	potential	ADJ
ftr-340	37	64	confrontation	confrontation	NOUN
ftr-340	37	65	between	between	ADP
ftr-340	37	66	congress	congress	PROPN
ftr-340	37	67	and	and	CCONJ
ftr-340	37	68	the	the	DET
ftr-340	37	69	courts	court	NOUN
ftr-340	37	70	arising	arise	VERB
ftr-340	37	71	from	from	ADP
ftr-340	37	72	a	a	DET
ftr-340	37	73	push	push	NOUN
ftr-340	37	74	for	for	ADP
ftr-340	37	75	a	a	DET
ftr-340	37	76	general	general	ADJ
ftr-340	37	77	income	income	NOUN
ftr-340	37	78	tax	tax	NOUN
ftr-340	37	79	whose	whose	DET
ftr-340	37	80	constitutionality	constitutionality	NOUN
ftr-340	37	81	was	be	AUX
ftr-340	37	82	in	in	ADP
ftr-340	37	83	question	question	NOUN
ftr-340	37	84	–	–	PUNCT
ftr-340	37	85	a	a	DET
ftr-340	37	86	push	push	NOUN
ftr-340	37	87	that	that	PRON
ftr-340	37	88	was	be	AUX
ftr-340	37	89	made	make	VERB
ftr-340	37	90	in	in	ADP
ftr-340	37	91	the	the	DET
ftr-340	37	92	senate	senate	PROPN
ftr-340	37	93	by	by	ADP
ftr-340	37	94	a	a	DET
ftr-340	37	95	combination	combination	NOUN
ftr-340	37	96	of	of	ADP
ftr-340	37	97	democrats	democrats	PROPN
ftr-340	37	98	and	and	CCONJ
ftr-340	37	99	liberal	liberal	ADJ
ftr-340	37	100	republicans	republicans	PROPN
ftr-340	37	101	who	who	PRON
ftr-340	37	102	sought	seek	VERB
ftr-340	37	103	to	to	PART
ftr-340	37	104	deflect	deflect	VERB
ftr-340	37	105	high	high	ADJ
ftr-340	37	106	tariffs	tariff	NOUN
ftr-340	37	107	as	as	ADV
ftr-340	37	108	well	well	ADV
ftr-340	37	109	.	.	PUNCT
ftr-340	38	1	thus	thus	ADV
ftr-340	38	2	,	,	PUNCT
ftr-340	38	3	ironically	ironically	ADV
ftr-340	38	4	,	,	PUNCT
ftr-340	38	5	the	the	DET
ftr-340	38	6	original	original	ADJ
ftr-340	38	7	corporate	corporate	ADJ
ftr-340	38	8	tax	tax	NOUN
ftr-340	38	9	was	be	AUX
ftr-340	38	10	supported	support	VERB
ftr-340	38	11	by	by	ADP
ftr-340	38	12	conservative	conservative	ADJ
ftr-340	38	13	republicans	republicans	PROPN
ftr-340	38	14	and	and	CCONJ
ftr-340	38	15	opposed	oppose	VERB
ftr-340	38	16	by	by	ADP
ftr-340	38	17	democrats	democrat	NOUN
ftr-340	38	18	and	and	CCONJ
ftr-340	38	19	liberal	liberal	ADJ
ftr-340	38	20	republicans	republicans	PROPN
ftr-340	38	21	who	who	PRON
ftr-340	38	22	supported	support	VERB
ftr-340	38	23	a	a	DET
ftr-340	38	24	more	more	ADV
ftr-340	38	25	general	general	ADJ
ftr-340	38	26	income	income	NOUN
ftr-340	38	27	tax.5	tax.5	PROPN
ftr-340	38	28	in	in	ADP
ftr-340	38	29	addition	addition	NOUN
ftr-340	38	30	to	to	ADP
ftr-340	38	31	3	3	NUM
ftr-340	38	32	.	.	PUNCT
ftr-340	39	1	see	see	VERB
ftr-340	39	2	corporate	corporate	ADJ
ftr-340	39	3	tax	tax	NOUN
ftr-340	39	4	act	act	NOUN
ftr-340	39	5	of	of	ADP
ftr-340	39	6	1909	1909	NUM
ftr-340	39	7	,	,	PUNCT
ftr-340	39	8	pub	pub	NOUN
ftr-340	39	9	.	.	PUNCT
ftr-340	40	1	l.	l.	PROPN
ftr-340	40	2	no	no	INTJ
ftr-340	40	3	.	.	PROPN
ftr-340	41	1	61	61	NUM
ftr-340	41	2	-	-	SYM
ftr-340	41	3	4	4	NUM
ftr-340	41	4	,	,	PUNCT
ftr-340	41	5	ch	ch	NOUN
ftr-340	41	6	.	.	PROPN
ftr-340	41	7	6	6	NUM
ftr-340	41	8	,	,	PUNCT
ftr-340	41	9	§	§	PROPN
ftr-340	41	10	38	38	NUM
ftr-340	41	11	,	,	PUNCT
ftr-340	41	12	36	36	NUM
ftr-340	41	13	stat	stat	NOUN
ftr-340	41	14	.	.	PUNCT
ftr-340	42	1	11	11	NUM
ftr-340	42	2	,	,	PUNCT
ftr-340	42	3	112	112	NUM
ftr-340	42	4	(	(	PUNCT
ftr-340	42	5	1909	1909	NUM
ftr-340	42	6	)	)	PUNCT
ftr-340	42	7	(	(	PUNCT
ftr-340	42	8	imposition	imposition	NOUN
ftr-340	42	9	of	of	ADP
ftr-340	42	10	corporate	corporate	ADJ
ftr-340	42	11	tax	tax	NOUN
ftr-340	42	12	)	)	PUNCT
ftr-340	42	13	;	;	PUNCT
ftr-340	43	1	u.s	u.s	PROPN
ftr-340	43	2	.	.	PROPN
ftr-340	43	3	const	const	PROPN
ftr-340	43	4	.	.	PUNCT
ftr-340	44	1	amend	amend	PROPN
ftr-340	44	2	.	.	PUNCT
ftr-340	45	1	xvi	xvi	PROPN
ftr-340	45	2	.	.	PUNCT
ftr-340	46	1	(	(	PUNCT
ftr-340	46	2	ratified	ratify	VERB
ftr-340	46	3	feb	feb	PROPN
ftr-340	46	4	.	.	PROPN
ftr-340	46	5	3	3	NUM
ftr-340	46	6	,	,	PUNCT
ftr-340	46	7	1913	1913	NUM
ftr-340	46	8	)	)	PUNCT
ftr-340	46	9	;	;	PUNCT
ftr-340	46	10	revenue	revenue	NOUN
ftr-340	46	11	act	act	NOUN
ftr-340	46	12	of	of	ADP
ftr-340	46	13	1913	1913	NUM
ftr-340	46	14	,	,	PUNCT
ftr-340	46	15	pub	pub	NOUN
ftr-340	46	16	.	.	PUNCT
ftr-340	47	1	l.	l.	PROPN
ftr-340	47	2	no	no	INTJ
ftr-340	47	3	.	.	PROPN
ftr-340	48	1	63	63	NUM
ftr-340	48	2	-	-	SYM
ftr-340	48	3	16	16	NUM
ftr-340	48	4	,	,	PUNCT
ftr-340	48	5	ch	ch	NOUN
ftr-340	48	6	.	.	PROPN
ftr-340	48	7	16	16	NUM
ftr-340	48	8	,	,	PUNCT
ftr-340	48	9	38	38	NUM
ftr-340	48	10	stat	stat	NOUN
ftr-340	48	11	.	.	PUNCT
ftr-340	49	1	114	114	NUM
ftr-340	49	2	(	(	PUNCT
ftr-340	49	3	1913	1913	NUM
ftr-340	49	4	)	)	PUNCT
ftr-340	49	5	(	(	PUNCT
ftr-340	49	6	imposition	imposition	NOUN
ftr-340	49	7	of	of	ADP
ftr-340	49	8	income	income	NOUN
ftr-340	49	9	tax	tax	NOUN
ftr-340	49	10	)	)	PUNCT
ftr-340	49	11	.	.	PUNCT
ftr-340	50	1	4	4	X
ftr-340	50	2	.	.	X
ftr-340	50	3	pollock	pollock	NOUN
ftr-340	50	4	v.	v.	ADP
ftr-340	50	5	farmers	farmer	NOUN
ftr-340	50	6	’	’	PART
ftr-340	50	7	loan	loan	NOUN
ftr-340	50	8	and	and	CCONJ
ftr-340	50	9	trust	trust	PROPN
ftr-340	50	10	co.	co.	PROPN
ftr-340	50	11	,	,	PUNCT
ftr-340	50	12	157	157	NUM
ftr-340	50	13	u.s	u.s	PROPN
ftr-340	50	14	.	.	PROPN
ftr-340	50	15	429	429	NUM
ftr-340	50	16	(	(	PUNCT
ftr-340	50	17	1895	1895	NUM
ftr-340	50	18	)	)	PUNCT
ftr-340	50	19	.	.	PUNCT
ftr-340	51	1	5	5	X
ftr-340	51	2	.	.	X
ftr-340	51	3	an	an	DET
ftr-340	51	4	account	account	NOUN
ftr-340	51	5	of	of	ADP
ftr-340	51	6	the	the	DET
ftr-340	51	7	1909	1909	NUM
ftr-340	51	8	congressional	congressional	ADJ
ftr-340	51	9	deliberations	deliberation	NOUN
ftr-340	51	10	that	that	PRON
ftr-340	51	11	led	lead	VERB
ftr-340	51	12	to	to	ADP
ftr-340	51	13	the	the	DET
ftr-340	51	14	corporation	corporation	NOUN
ftr-340	51	15	income	income	NOUN
ftr-340	51	16	tax	tax	NOUN
ftr-340	51	17	is	be	AUX
ftr-340	51	18	presented	present	VERB
ftr-340	51	19	in	in	ADP
ftr-340	51	20	considerable	considerable	ADJ
ftr-340	51	21	detail	detail	NOUN
ftr-340	51	22	in	in	ADP
ftr-340	51	23	sidney	sidney	PROPN
ftr-340	51	24	ratner	ratner	PROPN
ftr-340	51	25	,	,	PUNCT
ftr-340	51	26	taxation	taxation	NOUN
ftr-340	51	27	78	78	NUM
ftr-340	51	28	florida	florida	PROPN
ftr-340	51	29	tax	tax	NOUN
ftr-340	51	30	review	review	NOUN
ftr-340	52	1	[	[	X
ftr-340	52	2	vol.11:2	vol.11:2	NOUN
ftr-340	52	3	proposing	propose	VERB
ftr-340	52	4	a	a	DET
ftr-340	52	5	corporate	corporate	ADJ
ftr-340	52	6	tax	tax	NOUN
ftr-340	52	7	to	to	PART
ftr-340	52	8	head	head	VERB
ftr-340	52	9	off	off	ADP
ftr-340	52	10	the	the	DET
ftr-340	52	11	general	general	ADJ
ftr-340	52	12	income	income	NOUN
ftr-340	52	13	tax	tax	NOUN
ftr-340	52	14	and	and	CCONJ
ftr-340	52	15	the	the	DET
ftr-340	52	16	potential	potential	ADJ
ftr-340	52	17	pitfalls	pitfall	NOUN
ftr-340	52	18	of	of	ADP
ftr-340	52	19	another	another	DET
ftr-340	52	20	consideration	consideration	NOUN
ftr-340	52	21	by	by	ADP
ftr-340	52	22	the	the	DET
ftr-340	52	23	supreme	supreme	PROPN
ftr-340	52	24	court	court	PROPN
ftr-340	52	25	,	,	PUNCT
ftr-340	52	26	president	president	PROPN
ftr-340	52	27	taft	taft	PROPN
ftr-340	52	28	and	and	CCONJ
ftr-340	52	29	the	the	DET
ftr-340	52	30	conservative	conservative	ADJ
ftr-340	52	31	republicans	republicans	PROPN
ftr-340	52	32	proposed	propose	VERB
ftr-340	52	33	a	a	DET
ftr-340	52	34	constitutional	constitutional	ADJ
ftr-340	52	35	amendment	amendment	NOUN
ftr-340	52	36	to	to	PART
ftr-340	52	37	allow	allow	VERB
ftr-340	52	38	an	an	DET
ftr-340	52	39	income	income	NOUN
ftr-340	52	40	tax.6	tax.6	PROPN
ftr-340	52	41	despite	despite	SCONJ
ftr-340	52	42	the	the	DET
ftr-340	52	43	rather	rather	ADV
ftr-340	52	44	confusing	confusing	ADJ
ftr-340	52	45	state	state	NOUN
ftr-340	52	46	of	of	ADP
ftr-340	52	47	affairs	affair	NOUN
ftr-340	52	48	surrounding	surround	VERB
ftr-340	52	49	the	the	DET
ftr-340	52	50	first	first	ADJ
ftr-340	52	51	corporation	corporation	NOUN
ftr-340	52	52	income	income	NOUN
ftr-340	52	53	tax	tax	NOUN
ftr-340	52	54	,	,	PUNCT
ftr-340	52	55	the	the	DET
ftr-340	52	56	backdrop	backdrop	NOUN
ftr-340	52	57	for	for	ADP
ftr-340	52	58	this	this	DET
ftr-340	52	59	extraordinary	extraordinary	ADJ
ftr-340	52	60	chain	chain	NOUN
ftr-340	52	61	of	of	ADP
ftr-340	52	62	events	event	NOUN
ftr-340	52	63	was	be	AUX
ftr-340	52	64	the	the	DET
ftr-340	52	65	growing	grow	VERB
ftr-340	52	66	popular	popular	ADJ
ftr-340	52	67	support	support	NOUN
ftr-340	52	68	for	for	ADP
ftr-340	52	69	the	the	DET
ftr-340	52	70	income	income	NOUN
ftr-340	52	71	tax	tax	NOUN
ftr-340	52	72	and	and	CCONJ
ftr-340	52	73	its	its	PRON
ftr-340	52	74	ability	ability	NOUN
ftr-340	52	75	to	to	PART
ftr-340	52	76	impose	impose	VERB
ftr-340	52	77	taxes	taxis	NOUN
ftr-340	52	78	on	on	ADP
ftr-340	52	79	the	the	DET
ftr-340	52	80	wealthy	wealthy	ADJ
ftr-340	52	81	,	,	PUNCT
ftr-340	52	82	to	to	PART
ftr-340	52	83	reduce	reduce	VERB
ftr-340	52	84	the	the	DET
ftr-340	52	85	concentration	concentration	NOUN
ftr-340	52	86	of	of	ADP
ftr-340	52	87	power	power	NOUN
ftr-340	52	88	,	,	PUNCT
ftr-340	52	89	and	and	CCONJ
ftr-340	52	90	to	to	PART
ftr-340	52	91	provide	provide	VERB
ftr-340	52	92	for	for	ADP
ftr-340	52	93	a	a	DET
ftr-340	52	94	flexible	flexible	ADJ
ftr-340	52	95	revenue	revenue	NOUN
ftr-340	52	96	source.7	source.7	NOUN
ftr-340	52	97	president	president	PROPN
ftr-340	52	98	taft	taft	PROPN
ftr-340	52	99	also	also	ADV
ftr-340	52	100	argued	argue	VERB
ftr-340	52	101	that	that	SCONJ
ftr-340	52	102	the	the	DET
ftr-340	52	103	tax	tax	NOUN
ftr-340	52	104	would	would	AUX
ftr-340	52	105	provide	provide	VERB
ftr-340	52	106	government	government	NOUN
ftr-340	52	107	and	and	CCONJ
ftr-340	52	108	the	the	DET
ftr-340	52	109	public	public	ADJ
ftr-340	52	110	knowledge	knowledge	NOUN
ftr-340	52	111	of	of	ADP
ftr-340	52	112	gains	gain	NOUN
ftr-340	52	113	and	and	CCONJ
ftr-340	52	114	profits	profit	NOUN
ftr-340	52	115	of	of	ADP
ftr-340	52	116	corporations	corporation	NOUN
ftr-340	52	117	and	and	CCONJ
ftr-340	52	118	prevent	prevent	VERB
ftr-340	52	119	the	the	DET
ftr-340	52	120	abuse	abuse	NOUN
ftr-340	52	121	of	of	ADP
ftr-340	52	122	power	power	NOUN
ftr-340	52	123	.	.	PUNCT
ftr-340	53	1	the	the	DET
ftr-340	53	2	original	original	ADJ
ftr-340	53	3	measure	measure	NOUN
ftr-340	53	4	was	be	AUX
ftr-340	53	5	drafted	draft	VERB
ftr-340	53	6	to	to	PART
ftr-340	53	7	achieve	achieve	VERB
ftr-340	53	8	several	several	ADJ
ftr-340	53	9	expectations	expectation	NOUN
ftr-340	53	10	of	of	ADP
ftr-340	53	11	the	the	DET
ftr-340	53	12	president	president	NOUN
ftr-340	53	13	:	:	PUNCT
ftr-340	53	14	additional	additional	ADJ
ftr-340	53	15	revenue	revenue	NOUN
ftr-340	53	16	of	of	ADP
ftr-340	53	17	$	$	SYM
ftr-340	53	18	50	50	NUM
ftr-340	53	19	million	million	NUM
ftr-340	53	20	per	per	ADP
ftr-340	53	21	year	year	NOUN
ftr-340	53	22	,	,	PUNCT
ftr-340	53	23	government	government	NOUN
ftr-340	53	24	information	information	NOUN
ftr-340	53	25	about	about	ADP
ftr-340	53	26	and	and	CCONJ
ftr-340	53	27	supervision	supervision	NOUN
ftr-340	53	28	of	of	ADP
ftr-340	53	29	corporations	corporation	NOUN
ftr-340	53	30	,	,	PUNCT
ftr-340	53	31	and	and	CCONJ
ftr-340	53	32	discouraging	discourage	VERB
ftr-340	53	33	excessive	excessive	ADJ
ftr-340	53	34	borrowing	borrowing	NOUN
ftr-340	53	35	.	.	PUNCT
ftr-340	54	1	in	in	ADP
ftr-340	54	2	the	the	DET
ftr-340	54	3	latter	latter	ADJ
ftr-340	54	4	case	case	NOUN
ftr-340	54	5	,	,	PUNCT
ftr-340	54	6	however	however	ADV
ftr-340	54	7	,	,	PUNCT
ftr-340	54	8	despite	despite	SCONJ
ftr-340	54	9	concerns	concern	NOUN
ftr-340	54	10	that	that	PRON
ftr-340	54	11	deducted	deduct	VERB
ftr-340	54	12	interest	interest	NOUN
ftr-340	54	13	would	would	AUX
ftr-340	54	14	encourage	encourage	VERB
ftr-340	54	15	the	the	DET
ftr-340	54	16	substitution	substitution	NOUN
ftr-340	54	17	of	of	ADP
ftr-340	54	18	bonds	bond	NOUN
ftr-340	54	19	for	for	ADP
ftr-340	54	20	stock	stock	NOUN
ftr-340	54	21	,	,	PUNCT
ftr-340	54	22	the	the	DET
ftr-340	54	23	decision	decision	NOUN
ftr-340	54	24	was	be	AUX
ftr-340	54	25	made	make	VERB
ftr-340	54	26	to	to	PART
ftr-340	54	27	allow	allow	VERB
ftr-340	54	28	the	the	DET
ftr-340	54	29	deduction	deduction	NOUN
ftr-340	54	30	of	of	ADP
ftr-340	54	31	interest	interest	NOUN
ftr-340	54	32	on	on	ADP
ftr-340	54	33	bonds.8	bonds.8	PROPN
ftr-340	54	34	returns	return	NOUN
ftr-340	54	35	were	be	AUX
ftr-340	54	36	to	to	PART
ftr-340	54	37	be	be	AUX
ftr-340	54	38	public	public	ADJ
ftr-340	54	39	.	.	PUNCT
ftr-340	55	1	nevertheless	nevertheless	ADV
ftr-340	55	2	,	,	PUNCT
ftr-340	55	3	even	even	ADV
ftr-340	55	4	in	in	ADP
ftr-340	55	5	this	this	DET
ftr-340	55	6	early	early	ADJ
ftr-340	55	7	debate	debate	NOUN
ftr-340	55	8	,	,	PUNCT
ftr-340	55	9	senator	senator	PROPN
ftr-340	55	10	borah	borah	PROPN
ftr-340	55	11	,	,	PUNCT
ftr-340	55	12	one	one	NUM
ftr-340	55	13	of	of	ADP
ftr-340	55	14	the	the	DET
ftr-340	55	15	republican	republican	ADJ
ftr-340	55	16	insurgents	insurgent	NOUN
ftr-340	55	17	who	who	PRON
ftr-340	55	18	supported	support	VERB
ftr-340	55	19	an	an	DET
ftr-340	55	20	income	income	NOUN
ftr-340	55	21	tax	tax	NOUN
ftr-340	55	22	,	,	PUNCT
ftr-340	55	23	raised	raise	VERB
ftr-340	55	24	the	the	DET
ftr-340	55	25	issue	issue	NOUN
ftr-340	55	26	of	of	ADP
ftr-340	55	27	whether	whether	SCONJ
ftr-340	55	28	the	the	DET
ftr-340	55	29	tax	tax	NOUN
ftr-340	55	30	might	might	AUX
ftr-340	55	31	be	be	AUX
ftr-340	55	32	shifted	shift	VERB
ftr-340	55	33	to	to	ADP
ftr-340	55	34	those	those	PRON
ftr-340	55	35	who	who	PRON
ftr-340	55	36	already	already	ADV
ftr-340	55	37	bore	bear	VERB
ftr-340	55	38	the	the	DET
ftr-340	55	39	burden	burden	NOUN
ftr-340	55	40	of	of	ADP
ftr-340	55	41	government	government	NOUN
ftr-340	55	42	(	(	PUNCT
ftr-340	55	43	that	that	PRON
ftr-340	55	44	is	be	AUX
ftr-340	55	45	,	,	PUNCT
ftr-340	55	46	consumers	consumer	NOUN
ftr-340	55	47	who	who	PRON
ftr-340	55	48	paid	pay	VERB
ftr-340	55	49	the	the	DET
ftr-340	55	50	tariffs).9	tariffs).9	PROPN
ftr-340	55	51	the	the	DET
ftr-340	55	52	house	house	NOUN
ftr-340	55	53	,	,	PUNCT
ftr-340	55	54	under	under	ADP
ftr-340	55	55	pressure	pressure	NOUN
ftr-340	55	56	from	from	ADP
ftr-340	55	57	the	the	DET
ftr-340	55	58	president	president	NOUN
ftr-340	55	59	,	,	PUNCT
ftr-340	55	60	agreed	agree	VERB
ftr-340	55	61	to	to	ADP
ftr-340	55	62	the	the	DET
ftr-340	55	63	corporate	corporate	ADJ
ftr-340	55	64	tax	tax	NOUN
ftr-340	55	65	in	in	ADP
ftr-340	55	66	conference	conference	NOUN
ftr-340	55	67	,	,	PUNCT
ftr-340	55	68	but	but	CCONJ
ftr-340	55	69	with	with	ADP
ftr-340	55	70	the	the	DET
ftr-340	55	71	rate	rate	NOUN
ftr-340	55	72	reduced	reduce	VERB
ftr-340	55	73	from	from	ADP
ftr-340	55	74	two	two	NUM
ftr-340	55	75	percent	percent	NOUN
ftr-340	55	76	to	to	ADP
ftr-340	55	77	one	one	NUM
ftr-340	55	78	percent	percent	NOUN
ftr-340	55	79	.	.	PUNCT
ftr-340	56	1	the	the	DET
ftr-340	56	2	proposed	propose	VERB
ftr-340	56	3	corporate	corporate	ADJ
ftr-340	56	4	tax	tax	NOUN
ftr-340	56	5	was	be	AUX
ftr-340	56	6	criticized	criticize	VERB
ftr-340	56	7	by	by	ADP
ftr-340	56	8	business	business	NOUN
ftr-340	56	9	interests	interest	NOUN
ftr-340	56	10	as	as	ADP
ftr-340	56	11	discouraging	discourage	VERB
ftr-340	56	12	initiative	initiative	NOUN
ftr-340	56	13	,	,	PUNCT
ftr-340	56	14	killing	kill	VERB
ftr-340	56	15	the	the	DET
ftr-340	56	16	profit	profit	NOUN
ftr-340	56	17	motive	motive	NOUN
ftr-340	56	18	,	,	PUNCT
ftr-340	56	19	hampering	hamper	VERB
ftr-340	56	20	recovery	recovery	NOUN
ftr-340	56	21	from	from	ADP
ftr-340	56	22	the	the	DET
ftr-340	56	23	1907	1907	NUM
ftr-340	56	24	panic	panic	NOUN
ftr-340	56	25	,	,	PUNCT
ftr-340	56	26	and	and	CCONJ
ftr-340	56	27	sanctioning	sanction	VERB
ftr-340	56	28	government	government	NOUN
ftr-340	56	29	prying	prying	NOUN
ftr-340	56	30	into	into	ADP
ftr-340	56	31	business	business	NOUN
ftr-340	56	32	.	.	PUNCT
ftr-340	57	1	after	after	ADP
ftr-340	57	2	enactment	enactment	NOUN
ftr-340	57	3	it	it	PRON
ftr-340	57	4	was	be	AUX
ftr-340	57	5	challenged	challenge	VERB
ftr-340	57	6	in	in	ADP
ftr-340	57	7	court	court	NOUN
ftr-340	57	8	by	by	ADP
ftr-340	57	9	numerous	numerous	ADJ
ftr-340	57	10	corporations	corporation	NOUN
ftr-340	57	11	.	.	PUNCT
ftr-340	58	1	the	the	DET
ftr-340	58	2	rationale	rationale	NOUN
ftr-340	58	3	of	of	ADP
ftr-340	58	4	the	the	DET
ftr-340	58	5	supreme	supreme	PROPN
ftr-340	58	6	court	court	PROPN
ftr-340	58	7	in	in	ADP
ftr-340	58	8	finding	find	VERB
ftr-340	58	9	the	the	DET
ftr-340	58	10	tax	tax	NOUN
ftr-340	58	11	constitutional	constitutional	NOUN
ftr-340	58	12	was	be	AUX
ftr-340	58	13	that	that	SCONJ
ftr-340	58	14	it	it	PRON
ftr-340	58	15	was	be	AUX
ftr-340	58	16	an	an	DET
ftr-340	58	17	excise	excise	NOUN
ftr-340	58	18	tax	tax	NOUN
ftr-340	58	19	on	on	ADP
ftr-340	58	20	the	the	DET
ftr-340	58	21	privilege	privilege	NOUN
ftr-340	58	22	of	of	ADP
ftr-340	58	23	doing	do	VERB
ftr-340	58	24	business	business	NOUN
ftr-340	58	25	in	in	ADP
ftr-340	58	26	the	the	DET
ftr-340	58	27	corporate	corporate	ADJ
ftr-340	58	28	capacity.10	capacity.10	NOUN
ftr-340	58	29	and	and	CCONJ
ftr-340	58	30	democracy	democracy	NOUN
ftr-340	58	31	in	in	ADP
ftr-340	58	32	america	america	PROPN
ftr-340	58	33	,	,	PUNCT
ftr-340	58	34	265	265	NUM
ftr-340	58	35	-	-	SYM
ftr-340	58	36	297	297	NUM
ftr-340	58	37	(	(	PUNCT
ftr-340	58	38	octagon	octagon	PROPN
ftr-340	58	39	books	book	NOUN
ftr-340	58	40	1980	1980	NUM
ftr-340	58	41	)	)	PUNCT
ftr-340	58	42	(	(	PUNCT
ftr-340	58	43	1942	1942	NUM
ftr-340	58	44	)	)	PUNCT
ftr-340	58	45	and	and	CCONJ
ftr-340	58	46	in	in	ADP
ftr-340	58	47	roy	roy	PROPN
ftr-340	58	48	g.	g.	PROPN
ftr-340	58	49	blakely	blakely	PROPN
ftr-340	58	50	&	&	CCONJ
ftr-340	58	51	gladys	gladys	PROPN
ftr-340	58	52	c.	c.	PROPN
ftr-340	58	53	blakey	blakey	PROPN
ftr-340	58	54	,	,	PUNCT
ftr-340	58	55	the	the	DET
ftr-340	58	56	federal	federal	ADJ
ftr-340	58	57	income	income	NOUN
ftr-340	58	58	tax	tax	NOUN
ftr-340	58	59	,	,	PUNCT
ftr-340	58	60	22	22	NUM
ftr-340	58	61	-	-	SYM
ftr-340	58	62	59	59	NUM
ftr-340	58	63	(	(	PUNCT
ftr-340	58	64	longmans	longman	NOUN
ftr-340	58	65	,	,	PUNCT
ftr-340	58	66	green	green	ADJ
ftr-340	58	67	and	and	CCONJ
ftr-340	58	68	co.	co.	PROPN
ftr-340	58	69	1940	1940	NUM
ftr-340	58	70	)	)	PUNCT
ftr-340	58	71	.	.	PUNCT
ftr-340	59	1	this	this	DET
ftr-340	59	2	debate	debate	NOUN
ftr-340	59	3	is	be	AUX
ftr-340	59	4	also	also	ADV
ftr-340	59	5	discussed	discuss	VERB
ftr-340	59	6	more	more	ADJ
ftr-340	59	7	briefly	briefly	ADV
ftr-340	59	8	in	in	ADP
ftr-340	59	9	john	john	PROPN
ftr-340	59	10	f.	f.	PROPN
ftr-340	59	11	witte	witte	PROPN
ftr-340	59	12	,	,	PUNCT
ftr-340	59	13	the	the	DET
ftr-340	59	14	politics	politic	NOUN
ftr-340	59	15	and	and	CCONJ
ftr-340	59	16	development	development	NOUN
ftr-340	59	17	of	of	ADP
ftr-340	59	18	the	the	DET
ftr-340	59	19	federal	federal	ADJ
ftr-340	59	20	income	income	NOUN
ftr-340	59	21	tax	tax	NOUN
ftr-340	59	22	,	,	PUNCT
ftr-340	59	23	74	74	NUM
ftr-340	59	24	-	-	SYM
ftr-340	59	25	75	75	NUM
ftr-340	59	26	(	(	PUNCT
ftr-340	59	27	univ	univ	PROPN
ftr-340	59	28	.	.	PROPN
ftr-340	59	29	of	of	ADP
ftr-340	59	30	wis	wis	PROPN
ftr-340	59	31	.	.	PUNCT
ftr-340	60	1	press	press	PROPN
ftr-340	60	2	1967	1967	NUM
ftr-340	60	3	)	)	PUNCT
ftr-340	60	4	,	,	PUNCT
ftr-340	60	5	and	and	CCONJ
ftr-340	60	6	in	in	ADP
ftr-340	60	7	w.	w.	PROPN
ftr-340	60	8	elliot	elliot	PROPN
ftr-340	60	9	brownlee	brownlee	PROPN
ftr-340	60	10	,	,	PUNCT
ftr-340	60	11	federal	federal	ADJ
ftr-340	60	12	taxation	taxation	NOUN
ftr-340	60	13	in	in	ADP
ftr-340	60	14	america	america	PROPN
ftr-340	60	15	,	,	PUNCT
ftr-340	60	16	49	49	NUM
ftr-340	60	17	-	-	SYM
ftr-340	60	18	53	53	NUM
ftr-340	60	19	(	(	PUNCT
ftr-340	60	20	cambridge	cambridge	PROPN
ftr-340	60	21	univ	univ	PROPN
ftr-340	60	22	.	.	PUNCT
ftr-340	61	1	press	press	PROPN
ftr-340	61	2	2004	2004	NUM
ftr-340	61	3	)	)	PUNCT
ftr-340	61	4	(	(	PUNCT
ftr-340	61	5	1996	1996	NUM
ftr-340	61	6	)	)	PUNCT
ftr-340	61	7	.	.	PUNCT
ftr-340	62	1	6	6	X
ftr-340	62	2	.	.	X
ftr-340	62	3	see	see	VERB
ftr-340	62	4	stanley	stanley	PROPN
ftr-340	62	5	d.	d.	PROPN
ftr-340	62	6	solvick	solvick	PROPN
ftr-340	62	7	,	,	PUNCT
ftr-340	62	8	william	william	PROPN
ftr-340	62	9	howard	howard	PROPN
ftr-340	62	10	taft	taft	PROPN
ftr-340	62	11	and	and	CCONJ
ftr-340	62	12	the	the	DET
ftr-340	62	13	payne	payne	PROPN
ftr-340	62	14	-	-	PUNCT
ftr-340	62	15	aldrich	aldrich	PROPN
ftr-340	62	16	tariff	tariff	NOUN
ftr-340	62	17	,	,	PUNCT
ftr-340	62	18	50	50	NUM
ftr-340	62	19	miss	miss	NOUN
ftr-340	62	20	.	.	PUNCT
ftr-340	63	1	valley	valley	PROPN
ftr-340	63	2	hist	hist	PROPN
ftr-340	63	3	.	.	PUNCT
ftr-340	64	1	rev	rev	PROPN
ftr-340	64	2	.	.	PROPN
ftr-340	64	3	424	424	NUM
ftr-340	64	4	,	,	PUNCT
ftr-340	64	5	435	435	NUM
ftr-340	64	6	(	(	PUNCT
ftr-340	64	7	1963	1963	NUM
ftr-340	64	8	)	)	PUNCT
ftr-340	64	9	.	.	PUNCT
ftr-340	65	1	7	7	X
ftr-340	65	2	.	.	X
ftr-340	65	3	ratner	ratner	PROPN
ftr-340	65	4	,	,	PUNCT
ftr-340	65	5	supra	supra	PROPN
ftr-340	65	6	note	note	PROPN
ftr-340	65	7	5	5	NUM
ftr-340	65	8	;	;	PUNCT
ftr-340	65	9	brownlee	brownlee	PROPN
ftr-340	65	10	,	,	PUNCT
ftr-340	65	11	supra	supra	PROPN
ftr-340	65	12	note	note	NOUN
ftr-340	65	13	5	5	NUM
ftr-340	65	14	.	.	NOUN
ftr-340	65	15	8	8	NUM
ftr-340	65	16	.	.	PUNCT
ftr-340	65	17	blakey	blakey	PROPN
ftr-340	65	18	,	,	PUNCT
ftr-340	65	19	supra	supra	PROPN
ftr-340	65	20	note	note	NOUN
ftr-340	65	21	5	5	NUM
ftr-340	65	22	,	,	PUNCT
ftr-340	65	23	at	at	ADP
ftr-340	65	24	43	43	NUM
ftr-340	65	25	,	,	PUNCT
ftr-340	65	26	46	46	NUM
ftr-340	65	27	.	.	NOUN
ftr-340	65	28	9	9	NUM
ftr-340	65	29	.	.	X
ftr-340	66	1	ratner	ratner	PROPN
ftr-340	66	2	,	,	PUNCT
ftr-340	66	3	supra	supra	PROPN
ftr-340	66	4	note	note	NOUN
ftr-340	66	5	5	5	NUM
ftr-340	66	6	,	,	PUNCT
ftr-340	66	7	at	at	ADP
ftr-340	66	8	288	288	NUM
ftr-340	66	9	.	.	PUNCT
ftr-340	67	1	10	10	NUM
ftr-340	67	2	.	.	PUNCT
ftr-340	68	1	i	i	PRON
ftr-340	68	2	d.	d.	PROPN
ftr-340	68	3	at	at	ADP
ftr-340	68	4	295	295	NUM
ftr-340	68	5	.	.	PUNCT
ftr-340	69	1	2011	2011	NUM
ftr-340	69	2	]	]	PUNCT
ftr-340	69	3	the	the	DET
ftr-340	69	4	corporate	corporate	ADJ
ftr-340	69	5	income	income	NOUN
ftr-340	69	6	tax	tax	NOUN
ftr-340	69	7	79	79	NUM
ftr-340	69	8	thus	thus	ADV
ftr-340	69	9	,	,	PUNCT
ftr-340	69	10	out	out	ADP
ftr-340	69	11	of	of	ADP
ftr-340	69	12	the	the	DET
ftr-340	69	13	hurried	hurried	ADJ
ftr-340	69	14	original	original	ADJ
ftr-340	69	15	adoption	adoption	NOUN
ftr-340	69	16	of	of	ADP
ftr-340	69	17	the	the	DET
ftr-340	69	18	corporate	corporate	ADJ
ftr-340	69	19	income	income	NOUN
ftr-340	69	20	tax	tax	NOUN
ftr-340	69	21	,	,	PUNCT
ftr-340	69	22	some	some	DET
ftr-340	69	23	issues	issue	NOUN
ftr-340	69	24	have	have	AUX
ftr-340	69	25	remained	remain	VERB
ftr-340	69	26	a	a	DET
ftr-340	69	27	part	part	NOUN
ftr-340	69	28	of	of	ADP
ftr-340	69	29	the	the	DET
ftr-340	69	30	policy	policy	NOUN
ftr-340	69	31	debate	debate	NOUN
ftr-340	69	32	to	to	ADP
ftr-340	69	33	this	this	DET
ftr-340	69	34	day	day	NOUN
ftr-340	69	35	:	:	PUNCT
ftr-340	69	36	the	the	DET
ftr-340	69	37	distributional	distributional	ADJ
ftr-340	69	38	effects	effect	NOUN
ftr-340	69	39	and	and	CCONJ
ftr-340	69	40	incidence	incidence	NOUN
ftr-340	69	41	of	of	ADP
ftr-340	69	42	the	the	DET
ftr-340	69	43	tax	tax	NOUN
ftr-340	69	44	,	,	PUNCT
ftr-340	69	45	its	its	PRON
ftr-340	69	46	usefulness	usefulness	NOUN
ftr-340	69	47	as	as	ADP
ftr-340	69	48	a	a	DET
ftr-340	69	49	revenue	revenue	NOUN
ftr-340	69	50	raiser	raiser	NOUN
ftr-340	69	51	,	,	PUNCT
ftr-340	69	52	discouragement	discouragement	NOUN
ftr-340	69	53	of	of	ADP
ftr-340	69	54	corporate	corporate	ADJ
ftr-340	69	55	activity	activity	NOUN
ftr-340	69	56	,	,	PUNCT
ftr-340	69	57	and	and	CCONJ
ftr-340	69	58	distorting	distort	VERB
ftr-340	69	59	debt	debt	NOUN
ftr-340	69	60	-	-	PUNCT
ftr-340	69	61	equity	equity	NOUN
ftr-340	69	62	choices	choice	NOUN
ftr-340	69	63	.	.	PUNCT
ftr-340	70	1	the	the	DET
ftr-340	70	2	objective	objective	NOUN
ftr-340	70	3	of	of	ADP
ftr-340	70	4	corporate	corporate	ADJ
ftr-340	70	5	control	control	NOUN
ftr-340	70	6	and	and	CCONJ
ftr-340	70	7	public	public	ADJ
ftr-340	70	8	information	information	NOUN
ftr-340	70	9	about	about	ADP
ftr-340	70	10	corporations	corporation	NOUN
ftr-340	70	11	has	have	AUX
ftr-340	70	12	faded	fade	VERB
ftr-340	70	13	,	,	PUNCT
ftr-340	70	14	however	however	ADV
ftr-340	70	15	,	,	PUNCT
ftr-340	70	16	and	and	CCONJ
ftr-340	70	17	tax	tax	NOUN
ftr-340	70	18	returns	return	NOUN
ftr-340	70	19	are	be	AUX
ftr-340	70	20	not	not	PART
ftr-340	70	21	public	public	ADJ
ftr-340	70	22	.	.	PUNCT
ftr-340	71	1	similarly	similarly	ADV
ftr-340	71	2	,	,	PUNCT
ftr-340	71	3	the	the	DET
ftr-340	71	4	benefit	benefit	NOUN
ftr-340	71	5	principle	principle	NOUN
ftr-340	71	6	argued	argue	VERB
ftr-340	71	7	during	during	ADP
ftr-340	71	8	the	the	DET
ftr-340	71	9	debate	debate	NOUN
ftr-340	71	10	and	and	CCONJ
ftr-340	71	11	considered	consider	VERB
ftr-340	71	12	by	by	ADP
ftr-340	71	13	the	the	DET
ftr-340	71	14	courts	court	NOUN
ftr-340	71	15	as	as	ADP
ftr-340	71	16	a	a	DET
ftr-340	71	17	justification	justification	NOUN
ftr-340	71	18	is	be	AUX
ftr-340	71	19	generally	generally	ADV
ftr-340	71	20	not	not	PART
ftr-340	71	21	accepted	accept	VERB
ftr-340	71	22	by	by	ADP
ftr-340	71	23	economists	economist	NOUN
ftr-340	71	24	as	as	ADP
ftr-340	71	25	a	a	DET
ftr-340	71	26	rationale	rationale	NOUN
ftr-340	71	27	for	for	ADP
ftr-340	71	28	the	the	DET
ftr-340	71	29	tax.11	tax.11	NOUN
ftr-340	71	30	iii	iii	NOUN
ftr-340	71	31	.	.	PUNCT
ftr-340	72	1	the	the	DET
ftr-340	72	2	growth	growth	NOUN
ftr-340	72	3	of	of	ADP
ftr-340	72	4	the	the	DET
ftr-340	72	5	income	income	NOUN
ftr-340	72	6	tax	tax	NOUN
ftr-340	72	7	a.	a.	NOUN
ftr-340	72	8	tax	tax	NOUN
ftr-340	72	9	rates	rate	NOUN
ftr-340	72	10	rise	rise	VERB
ftr-340	72	11	by	by	ADP
ftr-340	72	12	1913	1913	NUM
ftr-340	72	13	,	,	PUNCT
ftr-340	72	14	with	with	ADP
ftr-340	72	15	the	the	DET
ftr-340	72	16	republican	republican	PROPN
ftr-340	72	17	party	party	PROPN
ftr-340	72	18	split	split	NOUN
ftr-340	72	19	,	,	PUNCT
ftr-340	72	20	the	the	DET
ftr-340	72	21	democrats	democrats	PROPN
ftr-340	72	22	were	be	AUX
ftr-340	72	23	in	in	ADP
ftr-340	72	24	power	power	NOUN
ftr-340	72	25	and	and	CCONJ
ftr-340	72	26	a	a	DET
ftr-340	72	27	general	general	ADJ
ftr-340	72	28	income	income	NOUN
ftr-340	72	29	tax	tax	NOUN
ftr-340	72	30	was	be	AUX
ftr-340	72	31	enacted	enact	VERB
ftr-340	72	32	with	with	ADP
ftr-340	72	33	bipartisan	bipartisan	ADJ
ftr-340	72	34	support,12	support,12	NOUN
ftr-340	72	35	an	an	DET
ftr-340	72	36	income	income	NOUN
ftr-340	72	37	tax	tax	NOUN
ftr-340	72	38	which	which	PRON
ftr-340	72	39	the	the	DET
ftr-340	72	40	corporate	corporate	ADJ
ftr-340	72	41	tax	tax	NOUN
ftr-340	72	42	became	become	VERB
ftr-340	72	43	a	a	DET
ftr-340	72	44	part	part	NOUN
ftr-340	72	45	of	of	ADP
ftr-340	72	46	.	.	PUNCT
ftr-340	73	1	rates	rate	NOUN
ftr-340	73	2	were	be	AUX
ftr-340	73	3	low	low	ADJ
ftr-340	73	4	for	for	ADP
ftr-340	73	5	both	both	DET
ftr-340	73	6	taxes	taxis	NOUN
ftr-340	73	7	and	and	CCONJ
ftr-340	73	8	the	the	DET
ftr-340	73	9	tax	tax	NOUN
ftr-340	73	10	was	be	AUX
ftr-340	73	11	clearly	clearly	ADV
ftr-340	73	12	aimed	aim	VERB
ftr-340	73	13	at	at	ADP
ftr-340	73	14	the	the	DET
ftr-340	73	15	rich	rich	ADJ
ftr-340	73	16	,	,	PUNCT
ftr-340	73	17	although	although	SCONJ
ftr-340	73	18	motivated	motivate	VERB
ftr-340	73	19	also	also	ADV
ftr-340	73	20	by	by	ADP
ftr-340	73	21	revenue	revenue	NOUN
ftr-340	73	22	needs.13	needs.13	NOUN
ftr-340	73	23	tax	tax	NOUN
ftr-340	73	24	rates	rate	NOUN
ftr-340	73	25	were	be	AUX
ftr-340	73	26	increased	increase	VERB
ftr-340	73	27	in	in	ADP
ftr-340	73	28	1916,14	1916,14	ADV
ftr-340	73	29	and	and	CCONJ
ftr-340	73	30	according	accord	VERB
ftr-340	73	31	to	to	ADP
ftr-340	73	32	brownlee	brownlee	PROPN
ftr-340	73	33	,	,	PUNCT
ftr-340	73	34	the	the	DET
ftr-340	73	35	basic	basic	ADJ
ftr-340	73	36	principle	principle	NOUN
ftr-340	73	37	underlying	underlie	VERB
ftr-340	73	38	the	the	DET
ftr-340	73	39	individual	individual	ADJ
ftr-340	73	40	income	income	NOUN
ftr-340	73	41	tax	tax	NOUN
ftr-340	73	42	was	be	AUX
ftr-340	73	43	ability	ability	NOUN
ftr-340	73	44	to	to	PART
ftr-340	73	45	pay	pay	VERB
ftr-340	73	46	,	,	PUNCT
ftr-340	73	47	while	while	SCONJ
ftr-340	73	48	the	the	DET
ftr-340	73	49	benefit	benefit	NOUN
ftr-340	73	50	principle	principle	NOUN
ftr-340	73	51	supported	support	VERB
ftr-340	73	52	the	the	DET
ftr-340	73	53	corporation	corporation	NOUN
ftr-340	73	54	tax.15	tax.15	VERB
ftr-340	73	55	the	the	DET
ftr-340	73	56	debate	debate	NOUN
ftr-340	73	57	over	over	ADP
ftr-340	73	58	the	the	DET
ftr-340	73	59	corporate	corporate	ADJ
ftr-340	73	60	tax	tax	NOUN
ftr-340	73	61	has	have	AUX
ftr-340	73	62	been	be	AUX
ftr-340	73	63	described	describe	VERB
ftr-340	73	64	as	as	ADP
ftr-340	73	65	“	"	PUNCT
ftr-340	73	66	whether	whether	SCONJ
ftr-340	73	67	the	the	DET
ftr-340	73	68	modern	modern	ADJ
ftr-340	73	69	corporation	corporation	NOUN
ftr-340	73	70	was	be	AUX
ftr-340	73	71	the	the	DET
ftr-340	73	72	central	central	ADJ
ftr-340	73	73	engine	engine	NOUN
ftr-340	73	74	of	of	ADP
ftr-340	73	75	productivity	productivity	NOUN
ftr-340	73	76	,	,	PUNCT
ftr-340	73	77	which	which	PRON
ftr-340	73	78	tax	tax	NOUN
ftr-340	73	79	policy	policy	NOUN
ftr-340	73	80	should	should	AUX
ftr-340	73	81	reinforce	reinforce	VERB
ftr-340	73	82	,	,	PUNCT
ftr-340	73	83	or	or	CCONJ
ftr-340	73	84	whether	whether	SCONJ
ftr-340	73	85	it	it	PRON
ftr-340	73	86	was	be	AUX
ftr-340	73	87	an	an	DET
ftr-340	73	88	economic	economic	ADJ
ftr-340	73	89	predator	predator	NOUN
ftr-340	73	90	,	,	PUNCT
ftr-340	73	91	which	which	PRON
ftr-340	73	92	tax	tax	NOUN
ftr-340	73	93	policy	policy	NOUN
ftr-340	73	94	could	could	AUX
ftr-340	73	95	and	and	CCONJ
ftr-340	73	96	should	should	AUX
ftr-340	73	97	tame	tame	VERB
ftr-340	73	98	.	.	PUNCT
ftr-340	73	99	”	"	PUNCT
ftr-340	74	1	16	16	NUM
ftr-340	74	2	one	one	PRON
ftr-340	74	3	could	could	AUX
ftr-340	74	4	argue	argue	VERB
ftr-340	74	5	that	that	SCONJ
ftr-340	74	6	,	,	PUNCT
ftr-340	74	7	in	in	ADP
ftr-340	74	8	some	some	DET
ftr-340	74	9	ways	way	NOUN
ftr-340	74	10	,	,	PUNCT
ftr-340	74	11	that	that	DET
ftr-340	74	12	tension	tension	NOUN
ftr-340	74	13	exists	exist	VERB
ftr-340	74	14	today	today	NOUN
ftr-340	74	15	.	.	PUNCT
ftr-340	75	1	another	another	DET
ftr-340	75	2	history	history	NOUN
ftr-340	75	3	,	,	PUNCT
ftr-340	75	4	however	however	ADV
ftr-340	75	5	,	,	PUNCT
ftr-340	75	6	claims	claim	VERB
ftr-340	75	7	that	that	SCONJ
ftr-340	75	8	the	the	DET
ftr-340	75	9	rise	rise	NOUN
ftr-340	75	10	in	in	ADP
ftr-340	75	11	the	the	DET
ftr-340	75	12	corporate	corporate	ADJ
ftr-340	75	13	tax	tax	NOUN
ftr-340	75	14	was	be	AUX
ftr-340	75	15	due	due	ADJ
ftr-340	75	16	to	to	ADP
ftr-340	75	17	the	the	DET
ftr-340	75	18	pressing	press	VERB
ftr-340	75	19	needs	need	NOUN
ftr-340	75	20	for	for	ADP
ftr-340	75	21	war	war	NOUN
ftr-340	75	22	revenue	revenue	NOUN
ftr-340	75	23	and	and	CCONJ
ftr-340	75	24	the	the	DET
ftr-340	75	25	deficit.17	deficit.17	NOUN
ftr-340	75	26	in	in	ADP
ftr-340	75	27	any	any	DET
ftr-340	75	28	case	case	NOUN
ftr-340	75	29	,	,	PUNCT
ftr-340	75	30	during	during	ADP
ftr-340	75	31	world	world	NOUN
ftr-340	75	32	war	war	NOUN
ftr-340	75	33	i	i	PRON
ftr-340	75	34	an	an	DET
ftr-340	75	35	excess	excess	ADJ
ftr-340	75	36	profits	profit	NOUN
ftr-340	75	37	tax	tax	NOUN
ftr-340	75	38	was	be	AUX
ftr-340	75	39	introduced	introduce	VERB
ftr-340	75	40	and	and	CCONJ
ftr-340	75	41	accounted	account	VERB
ftr-340	75	42	for	for	ADP
ftr-340	75	43	two	two	NUM
ftr-340	75	44	-	-	PUNCT
ftr-340	75	45	thirds	third	NOUN
ftr-340	75	46	of	of	ADP
ftr-340	75	47	federal	federal	ADJ
ftr-340	75	48	revenue.18	revenue.18	VERB
ftr-340	75	49	after	after	ADP
ftr-340	75	50	world	world	NOUN
ftr-340	75	51	war	war	NOUN
ftr-340	75	52	i	i	PRON
ftr-340	75	53	,	,	PUNCT
ftr-340	75	54	when	when	SCONJ
ftr-340	75	55	the	the	DET
ftr-340	75	56	excess	excess	ADJ
ftr-340	75	57	profits	profit	NOUN
ftr-340	75	58	tax	tax	NOUN
ftr-340	75	59	accounted	account	VERB
ftr-340	75	60	for	for	ADP
ftr-340	75	61	the	the	DET
ftr-340	75	62	bulk	bulk	NOUN
ftr-340	75	63	of	of	ADP
ftr-340	75	64	revenues	revenue	NOUN
ftr-340	75	65	,	,	PUNCT
ftr-340	75	66	republicans	republicans	PROPN
ftr-340	75	67	returned	return	VERB
ftr-340	75	68	to	to	ADP
ftr-340	75	69	power	power	NOUN
ftr-340	75	70	and	and	CCONJ
ftr-340	75	71	enacted	enact	VERB
ftr-340	75	72	the	the	DET
ftr-340	75	73	mellon	mellon	NOUN
ftr-340	75	74	tax	tax	PROPN
ftr-340	75	75	11	11	NUM
ftr-340	75	76	.	.	PUNCT
ftr-340	76	1	joseph	joseph	PROPN
ftr-340	76	2	a.	a.	PROPN
ftr-340	76	3	pechman	pechman	PROPN
ftr-340	76	4	,	,	PUNCT
ftr-340	76	5	federal	federal	ADJ
ftr-340	76	6	tax	tax	NOUN
ftr-340	76	7	policy	policy	NOUN
ftr-340	76	8	,	,	PUNCT
ftr-340	76	9	135	135	NUM
ftr-340	76	10	-	-	SYM
ftr-340	76	11	36	36	NUM
ftr-340	76	12	(	(	PUNCT
ftr-340	76	13	the	the	DET
ftr-340	76	14	brookings	brookings	PROPN
ftr-340	76	15	institution	institution	NOUN
ftr-340	76	16	1966	1966	NUM
ftr-340	76	17	)	)	PUNCT
ftr-340	76	18	.	.	PUNCT
ftr-340	77	1	12	12	NUM
ftr-340	77	2	.	.	PUNCT
ftr-340	78	1	see	see	VERB
ftr-340	78	2	revenue	revenue	NOUN
ftr-340	78	3	act	act	NOUN
ftr-340	78	4	of	of	ADP
ftr-340	78	5	1913	1913	NUM
ftr-340	78	6	,	,	PUNCT
ftr-340	78	7	supra	supra	PROPN
ftr-340	78	8	note	note	NOUN
ftr-340	78	9	3	3	NUM
ftr-340	78	10	.	.	NOUN
ftr-340	78	11	13	13	NUM
ftr-340	78	12	.	.	PUNCT
ftr-340	79	1	brownlee	brownlee	PROPN
ftr-340	79	2	,	,	PUNCT
ftr-340	79	3	supra	supra	PROPN
ftr-340	79	4	note	note	PROPN
ftr-340	79	5	5	5	NUM
ftr-340	79	6	,	,	PUNCT
ftr-340	79	7	at	at	ADP
ftr-340	79	8	55	55	NUM
ftr-340	79	9	.	.	PUNCT
ftr-340	79	10	14	14	NUM
ftr-340	79	11	.	.	PUNCT
ftr-340	80	1	revenue	revenue	NOUN
ftr-340	80	2	act	act	NOUN
ftr-340	80	3	of	of	ADP
ftr-340	80	4	1916	1916	NUM
ftr-340	80	5	,	,	PUNCT
ftr-340	80	6	pub	pub	NOUN
ftr-340	80	7	.	.	PUNCT
ftr-340	81	1	l.	l.	PROPN
ftr-340	81	2	no	no	INTJ
ftr-340	81	3	.	.	PROPN
ftr-340	82	1	64	64	NUM
ftr-340	82	2	-	-	SYM
ftr-340	82	3	271	271	NUM
ftr-340	82	4	,	,	PUNCT
ftr-340	82	5	ch	ch	NOUN
ftr-340	82	6	.	.	PROPN
ftr-340	82	7	463	463	NUM
ftr-340	82	8	,	,	PUNCT
ftr-340	82	9	39	39	NUM
ftr-340	82	10	stat	stat	NOUN
ftr-340	82	11	.	.	PUNCT
ftr-340	83	1	756	756	NUM
ftr-340	83	2	(	(	PUNCT
ftr-340	83	3	1916	1916	NUM
ftr-340	83	4	)	)	PUNCT
ftr-340	83	5	.	.	PUNCT
ftr-340	84	1	15	15	X
ftr-340	84	2	.	.	PUNCT
ftr-340	85	1	brownlee	brownlee	PROPN
ftr-340	85	2	,	,	PUNCT
ftr-340	85	3	supra	supra	PROPN
ftr-340	85	4	note	note	PROPN
ftr-340	85	5	5	5	NUM
ftr-340	85	6	,	,	PUNCT
ftr-340	85	7	at	at	ADP
ftr-340	85	8	64	64	NUM
ftr-340	85	9	.	.	PUNCT
ftr-340	85	10	16	16	NUM
ftr-340	85	11	.	.	PUNCT
ftr-340	86	1	brownlee	brownlee	PROPN
ftr-340	86	2	,	,	PUNCT
ftr-340	86	3	supra	supra	PROPN
ftr-340	86	4	note	note	PROPN
ftr-340	86	5	5	5	NUM
ftr-340	86	6	,	,	PUNCT
ftr-340	86	7	at	at	ADP
ftr-340	86	8	61	61	NUM
ftr-340	86	9	.	.	PUNCT
ftr-340	86	10	17	17	NUM
ftr-340	86	11	.	.	PUNCT
ftr-340	87	1	witte	witte	NOUN
ftr-340	87	2	,	,	PUNCT
ftr-340	87	3	supra	supra	PROPN
ftr-340	87	4	note	note	NOUN
ftr-340	87	5	5	5	NUM
ftr-340	87	6	,	,	PUNCT
ftr-340	87	7	at	at	ADP
ftr-340	87	8	81	81	NUM
ftr-340	87	9	-	-	SYM
ftr-340	87	10	82	82	NUM
ftr-340	87	11	.	.	PUNCT
ftr-340	87	12	18	18	NUM
ftr-340	87	13	.	.	PUNCT
ftr-340	88	1	brownlee	brownlee	PROPN
ftr-340	88	2	,	,	PUNCT
ftr-340	88	3	supra	supra	PROPN
ftr-340	88	4	note	note	PROPN
ftr-340	88	5	5	5	NUM
ftr-340	88	6	,	,	PUNCT
ftr-340	88	7	at	at	ADP
ftr-340	88	8	64	64	NUM
ftr-340	88	9	-	-	SYM
ftr-340	88	10	65	65	NUM
ftr-340	88	11	.	.	NUM
ftr-340	88	12	80	80	NUM
ftr-340	88	13	florida	florida	PROPN
ftr-340	88	14	tax	tax	NOUN
ftr-340	88	15	review	review	NOUN
ftr-340	88	16	[	[	X
ftr-340	88	17	vol.11:2	vol.11:2	NOUN
ftr-340	88	18	cuts.19	cuts.19	VERB
ftr-340	88	19	the	the	DET
ftr-340	88	20	arguments	argument	NOUN
ftr-340	88	21	for	for	ADP
ftr-340	88	22	cutting	cut	VERB
ftr-340	88	23	taxes	taxis	NOUN
ftr-340	88	24	on	on	ADP
ftr-340	88	25	corporations	corporation	NOUN
ftr-340	88	26	and	and	CCONJ
ftr-340	88	27	high	high	ADJ
ftr-340	88	28	income	income	NOUN
ftr-340	88	29	individuals	individual	NOUN
ftr-340	88	30	would	would	AUX
ftr-340	88	31	seem	seem	VERB
ftr-340	88	32	familiar	familiar	ADJ
ftr-340	88	33	to	to	ADP
ftr-340	88	34	someone	someone	PRON
ftr-340	88	35	observing	observe	VERB
ftr-340	88	36	the	the	DET
ftr-340	88	37	corporate	corporate	ADJ
ftr-340	88	38	tax	tax	NOUN
ftr-340	88	39	debate	debate	NOUN
ftr-340	88	40	today	today	NOUN
ftr-340	88	41	:	:	PUNCT
ftr-340	88	42	tax	tax	NOUN
ftr-340	88	43	reductions	reduction	NOUN
ftr-340	88	44	were	be	AUX
ftr-340	88	45	necessary	necessary	ADJ
ftr-340	88	46	to	to	PART
ftr-340	88	47	stimulate	stimulate	VERB
ftr-340	88	48	economic	economic	ADJ
ftr-340	88	49	expansion	expansion	NOUN
ftr-340	88	50	and	and	CCONJ
ftr-340	88	51	restore	restore	VERB
ftr-340	88	52	prosperity	prosperity	NOUN
ftr-340	88	53	,	,	PUNCT
ftr-340	88	54	and	and	CCONJ
ftr-340	88	55	high	high	ADJ
ftr-340	88	56	taxes	taxis	NOUN
ftr-340	88	57	caused	cause	VERB
ftr-340	88	58	damaging	damaging	ADJ
ftr-340	88	59	behavioral	behavioral	ADJ
ftr-340	88	60	responses	response	NOUN
ftr-340	88	61	—	—	PUNCT
ftr-340	88	62	reduction	reduction	NOUN
ftr-340	88	63	in	in	ADP
ftr-340	88	64	entrepreneurial	entrepreneurial	ADJ
ftr-340	88	65	effort	effort	NOUN
ftr-340	88	66	,	,	PUNCT
ftr-340	88	67	passing	pass	VERB
ftr-340	88	68	the	the	DET
ftr-340	88	69	tax	tax	NOUN
ftr-340	88	70	on	on	ADP
ftr-340	88	71	to	to	ADP
ftr-340	88	72	customers	customer	NOUN
ftr-340	88	73	,	,	PUNCT
ftr-340	88	74	and	and	CCONJ
ftr-340	88	75	avoiding	avoid	VERB
ftr-340	88	76	taxes	taxis	NOUN
ftr-340	88	77	by	by	ADP
ftr-340	88	78	moving	move	VERB
ftr-340	88	79	investments	investment	NOUN
ftr-340	88	80	into	into	ADP
ftr-340	88	81	tax	tax	NOUN
ftr-340	88	82	favored	favor	VERB
ftr-340	88	83	avenues.20	avenues.20	PROPN
ftr-340	88	84	nevertheless	nevertheless	ADV
ftr-340	88	85	,	,	PUNCT
ftr-340	88	86	while	while	SCONJ
ftr-340	88	87	the	the	DET
ftr-340	88	88	excess	excess	ADJ
ftr-340	88	89	profits	profit	NOUN
ftr-340	88	90	tax	tax	NOUN
ftr-340	88	91	was	be	AUX
ftr-340	88	92	eliminated	eliminate	VERB
ftr-340	88	93	,	,	PUNCT
ftr-340	88	94	normal	normal	ADJ
ftr-340	88	95	corporate	corporate	ADJ
ftr-340	88	96	taxes	taxis	NOUN
ftr-340	88	97	were	be	AUX
ftr-340	88	98	retained	retain	VERB
ftr-340	88	99	.	.	PUNCT
ftr-340	89	1	unlike	unlike	ADP
ftr-340	89	2	the	the	DET
ftr-340	89	3	individual	individual	ADJ
ftr-340	89	4	income	income	NOUN
ftr-340	89	5	tax	tax	NOUN
ftr-340	89	6	,	,	PUNCT
ftr-340	89	7	where	where	SCONJ
ftr-340	89	8	rates	rate	NOUN
ftr-340	89	9	rose	rise	VERB
ftr-340	89	10	and	and	CCONJ
ftr-340	89	11	fell	fall	VERB
ftr-340	89	12	during	during	ADP
ftr-340	89	13	the	the	DET
ftr-340	89	14	two	two	NUM
ftr-340	89	15	wars	war	NOUN
ftr-340	89	16	,	,	PUNCT
ftr-340	89	17	the	the	DET
ftr-340	89	18	basic	basic	ADJ
ftr-340	89	19	corporate	corporate	ADJ
ftr-340	89	20	top	top	ADJ
ftr-340	89	21	rates	rate	NOUN
ftr-340	89	22	of	of	ADP
ftr-340	89	23	around	around	ADP
ftr-340	89	24	thirteen	thirteen	NUM
ftr-340	89	25	percent	percent	NOUN
ftr-340	89	26	were	be	AUX
ftr-340	89	27	retained	retain	VERB
ftr-340	89	28	after	after	ADP
ftr-340	89	29	world	world	NOUN
ftr-340	89	30	war	war	PROPN
ftr-340	89	31	i	i	PRON
ftr-340	89	32	,	,	PUNCT
ftr-340	89	33	rose	rise	VERB
ftr-340	89	34	again	again	ADV
ftr-340	89	35	in	in	ADP
ftr-340	89	36	world	world	PROPN
ftr-340	89	37	war	war	PROPN
ftr-340	89	38	ii	ii	PROPN
ftr-340	89	39	to	to	ADP
ftr-340	89	40	around	around	ADV
ftr-340	89	41	forty	forty	NUM
ftr-340	89	42	percent	percent	NOUN
ftr-340	89	43	,	,	PUNCT
ftr-340	89	44	and	and	CCONJ
ftr-340	89	45	were	be	AUX
ftr-340	89	46	retained	retain	VERB
ftr-340	89	47	afterward	afterward	ADV
ftr-340	89	48	,	,	PUNCT
ftr-340	89	49	eventually	eventually	ADV
ftr-340	89	50	rising	rise	VERB
ftr-340	89	51	to	to	ADP
ftr-340	89	52	around	around	ADV
ftr-340	89	53	fifty	fifty	NUM
ftr-340	89	54	percent	percent	NOUN
ftr-340	89	55	in	in	ADP
ftr-340	89	56	early	early	ADJ
ftr-340	89	57	1951	1951	NUM
ftr-340	89	58	,	,	PUNCT
ftr-340	89	59	and	and	CCONJ
ftr-340	89	60	remaining	remain	VERB
ftr-340	89	61	in	in	ADP
ftr-340	89	62	that	that	DET
ftr-340	89	63	general	general	ADJ
ftr-340	89	64	neighborhood	neighborhood	NOUN
ftr-340	89	65	until	until	ADP
ftr-340	89	66	1986.21	1986.21	NUM
ftr-340	89	67	(	(	PUNCT
ftr-340	89	68	the	the	DET
ftr-340	89	69	world	world	PROPN
ftr-340	89	70	war	war	PROPN
ftr-340	89	71	ii	ii	PROPN
ftr-340	89	72	excess	excess	ADJ
ftr-340	89	73	profits	profit	NOUN
ftr-340	89	74	tax	tax	NOUN
ftr-340	89	75	was	be	AUX
ftr-340	89	76	eliminated	eliminate	VERB
ftr-340	89	77	,	,	PUNCT
ftr-340	89	78	however	however	ADV
ftr-340	89	79	.	.	PUNCT
ftr-340	89	80	)	)	PUNCT
ftr-340	90	1	b.	b.	PROPN
ftr-340	90	2	interaction	interaction	NOUN
ftr-340	90	3	between	between	ADP
ftr-340	90	4	corporate	corporate	ADJ
ftr-340	90	5	and	and	CCONJ
ftr-340	90	6	individual	individual	ADJ
ftr-340	90	7	tax	tax	NOUN
ftr-340	90	8	another	another	DET
ftr-340	90	9	issue	issue	NOUN
ftr-340	90	10	addressed	address	VERB
ftr-340	90	11	early	early	ADV
ftr-340	90	12	on	on	ADV
ftr-340	90	13	was	be	AUX
ftr-340	90	14	the	the	DET
ftr-340	90	15	interaction	interaction	NOUN
ftr-340	90	16	between	between	ADP
ftr-340	90	17	individual	individual	ADJ
ftr-340	90	18	and	and	CCONJ
ftr-340	90	19	corporate	corporate	ADJ
ftr-340	90	20	taxes	taxis	NOUN
ftr-340	90	21	.	.	PUNCT
ftr-340	91	1	the	the	DET
ftr-340	91	2	individual	individual	ADJ
ftr-340	91	3	income	income	NOUN
ftr-340	91	4	tax	tax	NOUN
ftr-340	91	5	was	be	AUX
ftr-340	91	6	initially	initially	ADV
ftr-340	91	7	imposed	impose	VERB
ftr-340	91	8	as	as	ADP
ftr-340	91	9	a	a	DET
ftr-340	91	10	normal	normal	ADJ
ftr-340	91	11	tax	tax	NOUN
ftr-340	91	12	which	which	PRON
ftr-340	91	13	was	be	AUX
ftr-340	91	14	relatively	relatively	ADV
ftr-340	91	15	low	low	ADJ
ftr-340	91	16	(	(	PUNCT
ftr-340	91	17	one	one	NUM
ftr-340	91	18	percent	percent	NOUN
ftr-340	91	19	)	)	PUNCT
ftr-340	91	20	and	and	CCONJ
ftr-340	91	21	a	a	DET
ftr-340	91	22	surtax.22	surtax.22	NOUN
ftr-340	91	23	from	from	ADP
ftr-340	91	24	the	the	DET
ftr-340	91	25	beginning	beginning	NOUN
ftr-340	91	26	of	of	ADP
ftr-340	91	27	the	the	DET
ftr-340	91	28	income	income	NOUN
ftr-340	91	29	tax	tax	NOUN
ftr-340	91	30	until	until	ADP
ftr-340	91	31	1936	1936	NUM
ftr-340	91	32	,	,	PUNCT
ftr-340	91	33	dividends	dividend	NOUN
ftr-340	91	34	were	be	AUX
ftr-340	91	35	excluded	exclude	VERB
ftr-340	91	36	from	from	ADP
ftr-340	91	37	the	the	DET
ftr-340	91	38	tax	tax	NOUN
ftr-340	91	39	base	base	NOUN
ftr-340	91	40	for	for	ADP
ftr-340	91	41	purposes	purpose	NOUN
ftr-340	91	42	of	of	ADP
ftr-340	91	43	the	the	DET
ftr-340	91	44	normal	normal	ADJ
ftr-340	91	45	tax.23	tax.23	VERB
ftr-340	91	46	thus	thus	ADV
ftr-340	91	47	,	,	PUNCT
ftr-340	91	48	there	there	PRON
ftr-340	91	49	was	be	VERB
ftr-340	91	50	early	early	ADJ
ftr-340	91	51	recognition	recognition	NOUN
ftr-340	91	52	of	of	ADP
ftr-340	91	53	the	the	DET
ftr-340	91	54	double	double	ADJ
ftr-340	91	55	tax	tax	NOUN
ftr-340	91	56	imposed	impose	VERB
ftr-340	91	57	under	under	ADP
ftr-340	91	58	the	the	DET
ftr-340	91	59	corporate	corporate	ADJ
ftr-340	91	60	and	and	CCONJ
ftr-340	91	61	individual	individual	ADJ
ftr-340	91	62	income	income	NOUN
ftr-340	91	63	taxes	taxis	NOUN
ftr-340	91	64	.	.	PUNCT
ftr-340	92	1	at	at	ADP
ftr-340	92	2	the	the	DET
ftr-340	92	3	same	same	ADJ
ftr-340	92	4	time	time	NOUN
ftr-340	92	5	,	,	PUNCT
ftr-340	92	6	there	there	PRON
ftr-340	92	7	was	be	VERB
ftr-340	92	8	also	also	ADV
ftr-340	92	9	concern	concern	NOUN
ftr-340	92	10	about	about	ADP
ftr-340	92	11	the	the	DET
ftr-340	92	12	use	use	NOUN
ftr-340	92	13	of	of	ADP
ftr-340	92	14	corporations	corporation	NOUN
ftr-340	92	15	to	to	PART
ftr-340	92	16	shelter	shelter	VERB
ftr-340	92	17	income	income	NOUN
ftr-340	92	18	of	of	ADP
ftr-340	92	19	wealthy	wealthy	ADJ
ftr-340	92	20	individuals	individual	NOUN
ftr-340	92	21	from	from	ADP
ftr-340	92	22	the	the	DET
ftr-340	92	23	higher	high	ADJ
ftr-340	92	24	individual	individual	ADJ
ftr-340	92	25	surtaxes	surtax	NOUN
ftr-340	92	26	.	.	PUNCT
ftr-340	93	1	from	from	ADP
ftr-340	93	2	1921	1921	NUM
ftr-340	93	3	to	to	ADP
ftr-340	93	4	1936	1936	NUM
ftr-340	93	5	,	,	PUNCT
ftr-340	93	6	a	a	DET
ftr-340	93	7	series	series	NOUN
ftr-340	93	8	of	of	ADP
ftr-340	93	9	penalties	penalty	NOUN
ftr-340	93	10	on	on	ADP
ftr-340	93	11	surpluses	surplus	NOUN
ftr-340	93	12	and	and	CCONJ
ftr-340	93	13	improper	improper	ADJ
ftr-340	93	14	accumulations	accumulation	NOUN
ftr-340	93	15	were	be	AUX
ftr-340	93	16	imposed.24	imposed.24	PRON
ftr-340	93	17	since	since	SCONJ
ftr-340	93	18	undistributed	undistributed	ADJ
ftr-340	93	19	earnings	earning	NOUN
ftr-340	93	20	were	be	AUX
ftr-340	93	21	not	not	PART
ftr-340	93	22	taxed	tax	VERB
ftr-340	93	23	until	until	SCONJ
ftr-340	93	24	realized	realize	VERB
ftr-340	93	25	as	as	ADP
ftr-340	93	26	capital	capital	NOUN
ftr-340	93	27	gains	gain	NOUN
ftr-340	93	28	(	(	PUNCT
ftr-340	93	29	and	and	CCONJ
ftr-340	93	30	then	then	ADV
ftr-340	93	31	often	often	ADV
ftr-340	93	32	at	at	ADP
ftr-340	93	33	preferred	preferred	ADJ
ftr-340	93	34	rates	rate	NOUN
ftr-340	93	35	)	)	PUNCT
ftr-340	93	36	and	and	CCONJ
ftr-340	93	37	dividend	dividend	NOUN
ftr-340	93	38	payments	payment	NOUN
ftr-340	93	39	were	be	AUX
ftr-340	93	40	discretionary	discretionary	ADJ
ftr-340	93	41	,	,	PUNCT
ftr-340	93	42	individuals	individual	NOUN
ftr-340	93	43	who	who	PRON
ftr-340	93	44	were	be	AUX
ftr-340	93	45	subject	subject	ADJ
ftr-340	93	46	to	to	ADP
ftr-340	93	47	surtax	surtax	ADJ
ftr-340	93	48	rates	rate	NOUN
ftr-340	93	49	that	that	PRON
ftr-340	93	50	ranged	range	VERB
ftr-340	93	51	as	as	ADV
ftr-340	93	52	high	high	ADJ
ftr-340	93	53	as	as	ADP
ftr-340	93	54	sixty	sixty	NUM
ftr-340	93	55	-	-	PUNCT
ftr-340	93	56	three	three	NUM
ftr-340	93	57	percent	percent	NOUN
ftr-340	93	58	during	during	ADP
ftr-340	93	59	the	the	DET
ftr-340	93	60	period	period	NOUN
ftr-340	93	61	,	,	PUNCT
ftr-340	93	62	as	as	SCONJ
ftr-340	93	63	compared	compare	VERB
ftr-340	93	64	to	to	ADP
ftr-340	93	65	corporate	corporate	ADJ
ftr-340	93	66	rates	rate	NOUN
ftr-340	93	67	of	of	ADP
ftr-340	93	68	around	around	ADP
ftr-340	93	69	thirteen	thirteen	NUM
ftr-340	93	70	percent	percent	NOUN
ftr-340	93	71	,	,	PUNCT
ftr-340	93	72	could	could	AUX
ftr-340	93	73	19	19	NUM
ftr-340	93	74	.	.	PUNCT
ftr-340	94	1	see	see	VERB
ftr-340	94	2	revenue	revenue	NOUN
ftr-340	94	3	act	act	NOUN
ftr-340	94	4	of	of	ADP
ftr-340	94	5	1921	1921	NUM
ftr-340	94	6	,	,	PUNCT
ftr-340	94	7	pub	pub	NOUN
ftr-340	94	8	.	.	PUNCT
ftr-340	95	1	l.	l.	PROPN
ftr-340	95	2	no	no	INTJ
ftr-340	95	3	.	.	PROPN
ftr-340	96	1	67	67	NUM
ftr-340	96	2	-	-	SYM
ftr-340	96	3	98	98	NUM
ftr-340	96	4	,	,	PUNCT
ftr-340	96	5	ch	ch	NOUN
ftr-340	96	6	.	.	PROPN
ftr-340	96	7	136	136	NUM
ftr-340	96	8	,	,	PUNCT
ftr-340	96	9	42	42	NUM
ftr-340	96	10	stat	stat	NOUN
ftr-340	96	11	.	.	PUNCT
ftr-340	97	1	227	227	NUM
ftr-340	97	2	(	(	PUNCT
ftr-340	97	3	1921	1921	NUM
ftr-340	97	4	)	)	PUNCT
ftr-340	97	5	;	;	PUNCT
ftr-340	97	6	revenue	revenue	NOUN
ftr-340	97	7	act	act	NOUN
ftr-340	97	8	of	of	ADP
ftr-340	97	9	1924	1924	NUM
ftr-340	97	10	,	,	PUNCT
ftr-340	97	11	pub	pub	NOUN
ftr-340	97	12	.	.	PUNCT
ftr-340	98	1	l.	l.	PROPN
ftr-340	98	2	no	no	INTJ
ftr-340	98	3	.	.	PROPN
ftr-340	99	1	68	68	NUM
ftr-340	99	2	-	-	SYM
ftr-340	99	3	174	174	NUM
ftr-340	99	4	,	,	PUNCT
ftr-340	99	5	ch	ch	NOUN
ftr-340	99	6	.	.	NOUN
ftr-340	99	7	233	233	NUM
ftr-340	99	8	,	,	PUNCT
ftr-340	99	9	43	43	NUM
ftr-340	99	10	stat	stat	NOUN
ftr-340	99	11	.	.	PUNCT
ftr-340	100	1	253	253	NUM
ftr-340	100	2	(	(	PUNCT
ftr-340	100	3	1924	1924	NUM
ftr-340	100	4	)	)	PUNCT
ftr-340	100	5	,	,	PUNCT
ftr-340	100	6	revenue	revenue	NOUN
ftr-340	100	7	act	act	NOUN
ftr-340	100	8	of	of	ADP
ftr-340	100	9	1926	1926	NUM
ftr-340	100	10	,	,	PUNCT
ftr-340	100	11	pub	pub	NOUN
ftr-340	100	12	.	.	PUNCT
ftr-340	101	1	l.	l.	PROPN
ftr-340	101	2	no	no	INTJ
ftr-340	101	3	.	.	PROPN
ftr-340	102	1	69	69	NUM
ftr-340	102	2	-	-	SYM
ftr-340	102	3	19	19	NUM
ftr-340	102	4	,	,	PUNCT
ftr-340	102	5	ch	ch	NOUN
ftr-340	102	6	.	.	PROPN
ftr-340	102	7	27	27	NUM
ftr-340	102	8	,	,	PUNCT
ftr-340	102	9	44	44	NUM
ftr-340	102	10	stat	stat	NOUN
ftr-340	102	11	.	.	PUNCT
ftr-340	103	1	9	9	NUM
ftr-340	103	2	(	(	PUNCT
ftr-340	103	3	1926	1926	NUM
ftr-340	103	4	)	)	PUNCT
ftr-340	103	5	.	.	PUNCT
ftr-340	104	1	20	20	NUM
ftr-340	104	2	.	.	X
ftr-340	104	3	witte	witte	NOUN
ftr-340	104	4	,	,	PUNCT
ftr-340	104	5	supra	supra	PROPN
ftr-340	104	6	note	note	NOUN
ftr-340	104	7	5	5	NUM
ftr-340	104	8	,	,	PUNCT
ftr-340	104	9	at	at	ADP
ftr-340	104	10	74	74	NUM
ftr-340	104	11	.	.	PUNCT
ftr-340	104	12	21	21	NUM
ftr-340	104	13	.	.	PUNCT
ftr-340	105	1	for	for	ADP
ftr-340	105	2	a	a	DET
ftr-340	105	3	history	history	NOUN
ftr-340	105	4	of	of	ADP
ftr-340	105	5	income	income	NOUN
ftr-340	105	6	tax	tax	NOUN
ftr-340	105	7	rates	rate	NOUN
ftr-340	105	8	,	,	PUNCT
ftr-340	105	9	see	see	VERB
ftr-340	105	10	pechman	pechman	PROPN
ftr-340	105	11	,	,	PUNCT
ftr-340	105	12	supra	supra	PROPN
ftr-340	105	13	note	note	PROPN
ftr-340	105	14	11	11	NUM
ftr-340	105	15	,	,	PUNCT
ftr-340	105	16	at	at	ADP
ftr-340	105	17	31323	31323	NUM
ftr-340	105	18	.	.	PUNCT
ftr-340	106	1	22	22	NUM
ftr-340	106	2	.	.	PUNCT
ftr-340	107	1	see	see	VERB
ftr-340	107	2	supra	supra	PROPN
ftr-340	107	3	note	note	PROPN
ftr-340	107	4	3	3	NUM
ftr-340	107	5	.	.	NOUN
ftr-340	107	6	23	23	NUM
ftr-340	107	7	.	.	PUNCT
ftr-340	108	1	for	for	ADP
ftr-340	108	2	a	a	DET
ftr-340	108	3	history	history	NOUN
ftr-340	108	4	of	of	ADP
ftr-340	108	5	the	the	DET
ftr-340	108	6	tax	tax	NOUN
ftr-340	108	7	treatment	treatment	NOUN
ftr-340	108	8	of	of	ADP
ftr-340	108	9	dividends	dividend	NOUN
ftr-340	108	10	,	,	PUNCT
ftr-340	108	11	see	see	VERB
ftr-340	108	12	jane	jane	PROPN
ftr-340	108	13	g.	g.	PROPN
ftr-340	108	14	gravelle	gravelle	PROPN
ftr-340	108	15	,	,	PUNCT
ftr-340	108	16	the	the	DET
ftr-340	108	17	taxation	taxation	NOUN
ftr-340	108	18	of	of	ADP
ftr-340	108	19	dividend	dividend	NOUN
ftr-340	108	20	income	income	NOUN
ftr-340	108	21	:	:	PUNCT
ftr-340	108	22	an	an	DET
ftr-340	108	23	overview	overview	NOUN
ftr-340	108	24	and	and	CCONJ
ftr-340	108	25	economic	economic	ADJ
ftr-340	108	26	analysis	analysis	NOUN
ftr-340	108	27	of	of	ADP
ftr-340	108	28	the	the	DET
ftr-340	108	29	issues	issue	NOUN
ftr-340	108	30	,	,	PUNCT
ftr-340	108	31	congressional	congressional	ADJ
ftr-340	108	32	research	research	NOUN
ftr-340	108	33	service	service	NOUN
ftr-340	108	34	,	,	PUNCT
ftr-340	108	35	april	april	PROPN
ftr-340	108	36	1	1	NUM
ftr-340	108	37	,	,	PUNCT
ftr-340	108	38	2008	2008	NUM
ftr-340	108	39	,	,	PUNCT
ftr-340	108	40	rl31597	rl31597	NOUN
ftr-340	108	41	.	.	PUNCT
ftr-340	109	1	24	24	NUM
ftr-340	109	2	.	.	PUNCT
ftr-340	109	3	ratner	ratner	PROPN
ftr-340	109	4	,	,	PUNCT
ftr-340	109	5	supra	supra	PROPN
ftr-340	109	6	note	note	NOUN
ftr-340	109	7	5	5	NUM
ftr-340	109	8	,	,	PUNCT
ftr-340	109	9	at	at	ADP
ftr-340	109	10	418	418	NUM
ftr-340	109	11	,	,	PUNCT
ftr-340	109	12	466	466	NUM
ftr-340	109	13	,	,	PUNCT
ftr-340	109	14	470	470	NUM
ftr-340	109	15	.	.	PUNCT
ftr-340	109	16	2011	2011	NUM
ftr-340	109	17	]	]	PUNCT
ftr-340	109	18	the	the	DET
ftr-340	109	19	corporate	corporate	ADJ
ftr-340	109	20	income	income	NOUN
ftr-340	109	21	tax	tax	NOUN
ftr-340	109	22	81	81	NUM
ftr-340	109	23	avoid	avoid	VERB
ftr-340	109	24	tax	tax	NOUN
ftr-340	109	25	through	through	ADP
ftr-340	109	26	this	this	DET
ftr-340	109	27	mechanism	mechanism	NOUN
ftr-340	109	28	.	.	PUNCT
ftr-340	110	1	how	how	SCONJ
ftr-340	110	2	effective	effective	ADJ
ftr-340	110	3	these	these	DET
ftr-340	110	4	penalties	penalty	NOUN
ftr-340	110	5	were	be	AUX
ftr-340	110	6	is	be	AUX
ftr-340	110	7	not	not	PART
ftr-340	110	8	known	know	VERB
ftr-340	110	9	,	,	PUNCT
ftr-340	110	10	but	but	CCONJ
ftr-340	110	11	in	in	ADP
ftr-340	110	12	1936	1936	NUM
ftr-340	110	13	,	,	PUNCT
ftr-340	110	14	president	president	PROPN
ftr-340	110	15	roosevelt	roosevelt	PROPN
ftr-340	110	16	proposed	propose	VERB
ftr-340	110	17	to	to	PART
ftr-340	110	18	substitute	substitute	VERB
ftr-340	110	19	a	a	DET
ftr-340	110	20	tax	tax	NOUN
ftr-340	110	21	on	on	ADP
ftr-340	110	22	undistributed	undistributed	ADJ
ftr-340	110	23	earnings	earning	NOUN
ftr-340	110	24	,	,	PUNCT
ftr-340	110	25	with	with	ADP
ftr-340	110	26	repeal	repeal	NOUN
ftr-340	110	27	of	of	ADP
ftr-340	110	28	the	the	DET
ftr-340	110	29	penalty	penalty	NOUN
ftr-340	110	30	taxes	taxis	NOUN
ftr-340	110	31	and	and	CCONJ
ftr-340	110	32	full	full	ADJ
ftr-340	110	33	inclusion	inclusion	NOUN
ftr-340	110	34	of	of	ADP
ftr-340	110	35	dividends	dividend	NOUN
ftr-340	110	36	in	in	ADP
ftr-340	110	37	the	the	DET
ftr-340	110	38	individual	individual	ADJ
ftr-340	110	39	income	income	NOUN
ftr-340	110	40	tax	tax	NOUN
ftr-340	110	41	base	base	NOUN
ftr-340	110	42	.	.	PUNCT
ftr-340	111	1	one	one	NUM
ftr-340	111	2	of	of	ADP
ftr-340	111	3	its	its	PRON
ftr-340	111	4	purposes	purpose	NOUN
ftr-340	111	5	was	be	AUX
ftr-340	111	6	to	to	PART
ftr-340	111	7	prevent	prevent	VERB
ftr-340	111	8	leakage	leakage	NOUN
ftr-340	111	9	in	in	ADP
ftr-340	111	10	the	the	DET
ftr-340	111	11	tax	tax	NOUN
ftr-340	111	12	system	system	NOUN
ftr-340	111	13	.	.	PUNCT
ftr-340	112	1	the	the	DET
ftr-340	112	2	final	final	ADJ
ftr-340	112	3	legislation	legislation	NOUN
ftr-340	112	4	retained	retain	VERB
ftr-340	112	5	the	the	DET
ftr-340	112	6	corporate	corporate	ADJ
ftr-340	112	7	tax	tax	NOUN
ftr-340	112	8	but	but	CCONJ
ftr-340	112	9	added	add	VERB
ftr-340	112	10	a	a	DET
ftr-340	112	11	tax	tax	NOUN
ftr-340	112	12	that	that	PRON
ftr-340	112	13	was	be	AUX
ftr-340	112	14	graduated	graduate	VERB
ftr-340	112	15	according	accord	VERB
ftr-340	112	16	to	to	ADP
ftr-340	112	17	undistributed	undistributed	ADJ
ftr-340	112	18	profits.25	profits.25	NOUN
ftr-340	112	19	the	the	DET
ftr-340	112	20	penalty	penalty	NOUN
ftr-340	112	21	tax	tax	NOUN
ftr-340	112	22	was	be	AUX
ftr-340	112	23	reduced	reduce	VERB
ftr-340	112	24	for	for	ADP
ftr-340	112	25	firms	firm	NOUN
ftr-340	112	26	subject	subject	ADJ
ftr-340	112	27	to	to	ADP
ftr-340	112	28	this	this	DET
ftr-340	112	29	tax	tax	NOUN
ftr-340	112	30	.	.	PUNCT
ftr-340	113	1	further	further	ADJ
ftr-340	113	2	increases	increase	NOUN
ftr-340	113	3	in	in	ADP
ftr-340	113	4	penalties	penalty	NOUN
ftr-340	113	5	on	on	ADP
ftr-340	113	6	personal	personal	ADJ
ftr-340	113	7	holding	hold	VERB
ftr-340	113	8	companies	company	NOUN
ftr-340	113	9	were	be	AUX
ftr-340	113	10	adopted	adopt	VERB
ftr-340	113	11	in	in	ADP
ftr-340	113	12	1937.26	1937.26	NUM
ftr-340	113	13	with	with	ADP
ftr-340	113	14	fierce	fierce	ADJ
ftr-340	113	15	business	business	NOUN
ftr-340	113	16	opposition	opposition	NOUN
ftr-340	113	17	to	to	ADP
ftr-340	113	18	the	the	DET
ftr-340	113	19	undistributed	undistributed	ADJ
ftr-340	113	20	profits	profit	NOUN
ftr-340	113	21	tax	tax	NOUN
ftr-340	113	22	and	and	CCONJ
ftr-340	113	23	a	a	DET
ftr-340	113	24	recession	recession	NOUN
ftr-340	113	25	in	in	ADP
ftr-340	113	26	1937	1937	NUM
ftr-340	113	27	,	,	PUNCT
ftr-340	113	28	legislation	legislation	NOUN
ftr-340	113	29	was	be	AUX
ftr-340	113	30	adopted	adopt	VERB
ftr-340	113	31	to	to	PART
ftr-340	113	32	eliminate	eliminate	VERB
ftr-340	113	33	the	the	DET
ftr-340	113	34	undistributed	undistributed	ADJ
ftr-340	113	35	profits	profit	NOUN
ftr-340	113	36	tax	tax	NOUN
ftr-340	113	37	,	,	PUNCT
ftr-340	113	38	against	against	ADP
ftr-340	113	39	roosevelt	roosevelt	PROPN
ftr-340	113	40	’s	’s	PART
ftr-340	113	41	opposition.27	opposition.27	PROPN
ftr-340	113	42	c.	c.	PROPN
ftr-340	113	43	publicity	publicity	NOUN
ftr-340	113	44	of	of	ADP
ftr-340	113	45	tax	tax	NOUN
ftr-340	113	46	returns	return	NOUN
ftr-340	113	47	a	a	DET
ftr-340	113	48	second	second	ADJ
ftr-340	113	49	issue	issue	NOUN
ftr-340	113	50	in	in	ADP
ftr-340	113	51	this	this	DET
ftr-340	113	52	early	early	ADJ
ftr-340	113	53	period	period	NOUN
ftr-340	113	54	was	be	AUX
ftr-340	113	55	the	the	DET
ftr-340	113	56	publicity	publicity	NOUN
ftr-340	113	57	of	of	ADP
ftr-340	113	58	tax	tax	NOUN
ftr-340	113	59	returns.28	returns.28	NOUN
ftr-340	113	60	as	as	SCONJ
ftr-340	113	61	noted	note	VERB
ftr-340	113	62	above	above	ADV
ftr-340	113	63	,	,	PUNCT
ftr-340	113	64	one	one	NUM
ftr-340	113	65	of	of	ADP
ftr-340	113	66	president	president	PROPN
ftr-340	113	67	taft	taft	PROPN
ftr-340	113	68	’s	’s	PART
ftr-340	113	69	objectives	objective	NOUN
ftr-340	113	70	for	for	ADP
ftr-340	113	71	the	the	DET
ftr-340	113	72	corporate	corporate	ADJ
ftr-340	113	73	tax	tax	NOUN
ftr-340	113	74	in	in	ADP
ftr-340	113	75	1909	1909	NUM
ftr-340	113	76	was	be	AUX
ftr-340	113	77	to	to	PART
ftr-340	113	78	use	use	VERB
ftr-340	113	79	the	the	DET
ftr-340	113	80	information	information	NOUN
ftr-340	113	81	gathered	gather	VERB
ftr-340	113	82	to	to	PART
ftr-340	113	83	aid	aid	VERB
ftr-340	113	84	in	in	ADP
ftr-340	113	85	regulation	regulation	NOUN
ftr-340	113	86	and	and	CCONJ
ftr-340	113	87	transparency	transparency	NOUN
ftr-340	113	88	.	.	PUNCT
ftr-340	114	1	corporate	corporate	ADJ
ftr-340	114	2	tax	tax	NOUN
ftr-340	114	3	returns	return	NOUN
ftr-340	114	4	were	be	AUX
ftr-340	114	5	initially	initially	ADV
ftr-340	114	6	public	public	ADJ
ftr-340	114	7	under	under	ADP
ftr-340	114	8	the	the	DET
ftr-340	114	9	1909	1909	NUM
ftr-340	114	10	law	law	NOUN
ftr-340	114	11	,	,	PUNCT
ftr-340	114	12	but	but	CCONJ
ftr-340	114	13	that	that	DET
ftr-340	114	14	law	law	NOUN
ftr-340	114	15	was	be	AUX
ftr-340	114	16	amended	amend	VERB
ftr-340	114	17	in	in	ADP
ftr-340	114	18	1910	1910	NUM
ftr-340	114	19	to	to	PART
ftr-340	114	20	allow	allow	VERB
ftr-340	114	21	public	public	ADJ
ftr-340	114	22	inspection	inspection	NOUN
ftr-340	114	23	only	only	ADV
ftr-340	114	24	at	at	ADP
ftr-340	114	25	the	the	DET
ftr-340	114	26	direction	direction	NOUN
ftr-340	114	27	of	of	ADP
ftr-340	114	28	the	the	DET
ftr-340	114	29	president.29	president.29	PROPN
ftr-340	114	30	treasury	treasury	PROPN
ftr-340	114	31	regulations	regulation	NOUN
ftr-340	114	32	permitted	permit	VERB
ftr-340	114	33	stockholders	stockholder	NOUN
ftr-340	114	34	to	to	PART
ftr-340	114	35	inspect	inspect	VERB
ftr-340	114	36	returns	return	NOUN
ftr-340	114	37	,	,	PUNCT
ftr-340	114	38	and	and	CCONJ
ftr-340	114	39	,	,	PUNCT
ftr-340	114	40	in	in	ADP
ftr-340	114	41	the	the	DET
ftr-340	114	42	case	case	NOUN
ftr-340	114	43	of	of	ADP
ftr-340	114	44	corporations	corporation	NOUN
ftr-340	114	45	with	with	ADP
ftr-340	114	46	publicly	publicly	ADV
ftr-340	114	47	traded	trade	VERB
ftr-340	114	48	stock	stock	NOUN
ftr-340	114	49	,	,	PUNCT
ftr-340	114	50	access	access	NOUN
ftr-340	114	51	was	be	AUX
ftr-340	114	52	available	available	ADJ
ftr-340	114	53	to	to	ADP
ftr-340	114	54	all	all	PRON
ftr-340	114	55	.	.	PUNCT
ftr-340	115	1	in	in	ADP
ftr-340	115	2	the	the	DET
ftr-340	115	3	1913	1913	NUM
ftr-340	115	4	law	law	NOUN
ftr-340	115	5	,	,	PUNCT
ftr-340	115	6	information	information	NOUN
ftr-340	115	7	on	on	ADP
ftr-340	115	8	individual	individual	ADJ
ftr-340	115	9	returns	return	NOUN
ftr-340	115	10	was	be	AUX
ftr-340	115	11	not	not	PART
ftr-340	115	12	revealed	reveal	VERB
ftr-340	115	13	,	,	PUNCT
ftr-340	115	14	although	although	SCONJ
ftr-340	115	15	information	information	NOUN
ftr-340	115	16	on	on	ADP
ftr-340	115	17	corporate	corporate	ADJ
ftr-340	115	18	returns	return	NOUN
ftr-340	115	19	was	be	AUX
ftr-340	115	20	made	make	VERB
ftr-340	115	21	available	available	ADJ
ftr-340	115	22	.	.	PUNCT
ftr-340	116	1	in	in	ADP
ftr-340	116	2	1924	1924	NUM
ftr-340	116	3	,	,	PUNCT
ftr-340	116	4	however	however	ADV
ftr-340	116	5	,	,	PUNCT
ftr-340	116	6	all	all	DET
ftr-340	116	7	tax	tax	NOUN
ftr-340	116	8	returns	return	NOUN
ftr-340	116	9	were	be	AUX
ftr-340	116	10	made	make	VERB
ftr-340	116	11	public	public	ADJ
ftr-340	116	12	.	.	PUNCT
ftr-340	117	1	after	after	SCONJ
ftr-340	117	2	newspapers	newspaper	NOUN
ftr-340	117	3	published	publish	VERB
ftr-340	117	4	lists	list	NOUN
ftr-340	117	5	of	of	ADP
ftr-340	117	6	taxpayers	taxpayer	NOUN
ftr-340	117	7	and	and	CCONJ
ftr-340	117	8	ran	run	VERB
ftr-340	117	9	articles	article	NOUN
ftr-340	117	10	on	on	ADP
ftr-340	117	11	local	local	ADJ
ftr-340	117	12	citizens	citizen	NOUN
ftr-340	117	13	,	,	PUNCT
ftr-340	117	14	the	the	DET
ftr-340	117	15	disclosure	disclosure	NOUN
ftr-340	117	16	of	of	ADP
ftr-340	117	17	both	both	PRON
ftr-340	117	18	was	be	AUX
ftr-340	117	19	eliminated	eliminate	VERB
ftr-340	117	20	in	in	ADP
ftr-340	117	21	1926	1926	NUM
ftr-340	117	22	.	.	PUNCT
ftr-340	118	1	today	today	NOUN
ftr-340	118	2	tax	tax	NOUN
ftr-340	118	3	returns	return	NOUN
ftr-340	118	4	are	be	AUX
ftr-340	118	5	not	not	PART
ftr-340	118	6	public	public	ADJ
ftr-340	118	7	,	,	PUNCT
ftr-340	118	8	and	and	CCONJ
ftr-340	118	9	other	other	ADJ
ftr-340	118	10	relationships	relationship	NOUN
ftr-340	118	11	between	between	ADP
ftr-340	118	12	taxpayers	taxpayer	NOUN
ftr-340	118	13	and	and	CCONJ
ftr-340	118	14	the	the	DET
ftr-340	118	15	internal	internal	ADJ
ftr-340	118	16	revenue	revenue	NOUN
ftr-340	118	17	service	service	NOUN
ftr-340	118	18	are	be	AUX
ftr-340	118	19	not	not	PART
ftr-340	118	20	known	know	VERB
ftr-340	118	21	(	(	PUNCT
ftr-340	118	22	although	although	SCONJ
ftr-340	118	23	proposals	proposal	NOUN
ftr-340	118	24	for	for	ADP
ftr-340	118	25	making	make	VERB
ftr-340	118	26	corporate	corporate	ADJ
ftr-340	118	27	returns	return	NOUN
ftr-340	118	28	public	public	ADJ
ftr-340	118	29	were	be	AUX
ftr-340	118	30	made	make	VERB
ftr-340	118	31	in	in	ADP
ftr-340	118	32	2003	2003	NUM
ftr-340	118	33	in	in	ADP
ftr-340	118	34	the	the	DET
ftr-340	118	35	wake	wake	NOUN
ftr-340	118	36	of	of	ADP
ftr-340	118	37	the	the	DET
ftr-340	118	38	enron	enron	PROPN
ftr-340	118	39	collapse).30	collapse).30	PROPN
ftr-340	118	40	for	for	ADP
ftr-340	118	41	example	example	NOUN
ftr-340	118	42	,	,	PUNCT
ftr-340	118	43	in	in	ADP
ftr-340	118	44	the	the	DET
ftr-340	118	45	google	google	NOUN
ftr-340	118	46	case	case	NOUN
ftr-340	118	47	none	none	NOUN
ftr-340	118	48	of	of	ADP
ftr-340	118	49	the	the	DET
ftr-340	118	50	details	detail	NOUN
ftr-340	118	51	of	of	ADP
ftr-340	118	52	the	the	DET
ftr-340	118	53	advance	advance	NOUN
ftr-340	118	54	pricing	pricing	NOUN
ftr-340	118	55	agreement	agreement	NOUN
ftr-340	118	56	that	that	PRON
ftr-340	118	57	permitted	permit	VERB
ftr-340	118	58	google	google	PROPN
ftr-340	118	59	to	to	PART
ftr-340	118	60	transfer	transfer	VERB
ftr-340	118	61	its	its	PRON
ftr-340	118	62	intangible	intangible	ADJ
ftr-340	118	63	asset	asset	NOUN
ftr-340	118	64	to	to	ADP
ftr-340	118	65	ireland	ireland	PROPN
ftr-340	118	66	are	be	AUX
ftr-340	118	67	public	public	ADJ
ftr-340	118	68	.	.	PUNCT
ftr-340	119	1	25	25	NUM
ftr-340	119	2	.	.	PUNCT
ftr-340	120	1	i	i	PRON
ftr-340	120	2	d.	d.	PROPN
ftr-340	120	3	at	at	ADP
ftr-340	120	4	472	472	NUM
ftr-340	120	5	-	-	SYM
ftr-340	120	6	73	73	NUM
ftr-340	120	7	.	.	PUNCT
ftr-340	121	1	26	26	NUM
ftr-340	121	2	.	.	PUNCT
ftr-340	122	1	i	i	PRON
ftr-340	122	2	d.	d.	PROPN
ftr-340	122	3	at	at	ADP
ftr-340	122	4	477	477	NUM
ftr-340	122	5	.	.	PUNCT
ftr-340	123	1	27	27	NUM
ftr-340	123	2	.	.	PUNCT
ftr-340	124	1	i	i	PRON
ftr-340	124	2	d.	d.	PROPN
ftr-340	124	3	at	at	ADP
ftr-340	124	4	474	474	NUM
ftr-340	124	5	.	.	PUNCT
ftr-340	125	1	28	28	NUM
ftr-340	125	2	.	.	PUNCT
ftr-340	126	1	see	see	VERB
ftr-340	126	2	david	david	PROPN
ftr-340	126	3	lenter	lenter	PROPN
ftr-340	126	4	,	,	PUNCT
ftr-340	126	5	joel	joel	PROPN
ftr-340	126	6	slemrod	slemrod	PROPN
ftr-340	126	7	&	&	CCONJ
ftr-340	126	8	douglas	douglas	PROPN
ftr-340	126	9	shackelford	shackelford	PROPN
ftr-340	126	10	,	,	PUNCT
ftr-340	126	11	“	"	PUNCT
ftr-340	126	12	public	public	ADJ
ftr-340	126	13	disclosure	disclosure	NOUN
ftr-340	126	14	of	of	ADP
ftr-340	126	15	corporate	corporate	ADJ
ftr-340	126	16	tax	tax	NOUN
ftr-340	126	17	return	return	NOUN
ftr-340	126	18	information	information	NOUN
ftr-340	126	19	:	:	PUNCT
ftr-340	126	20	accounting	accounting	NOUN
ftr-340	126	21	,	,	PUNCT
ftr-340	126	22	economics	economic	NOUN
ftr-340	126	23	and	and	CCONJ
ftr-340	126	24	legal	legal	ADJ
ftr-340	126	25	perspectives	perspective	NOUN
ftr-340	126	26	,	,	PUNCT
ftr-340	126	27	”	"	PUNCT
ftr-340	126	28	national	national	ADJ
ftr-340	126	29	tax	tax	NOUN
ftr-340	126	30	journal	journal	PROPN
ftr-340	126	31	,	,	PUNCT
ftr-340	126	32	vol	vol	NOUN
ftr-340	126	33	.	.	PROPN
ftr-340	126	34	61	61	NUM
ftr-340	126	35	,	,	PUNCT
ftr-340	126	36	dec	dec	PROPN
ftr-340	126	37	.	.	PROPN
ftr-340	126	38	2003	2003	NUM
ftr-340	126	39	,	,	PUNCT
ftr-340	126	40	pp	pp	ADJ
ftr-340	126	41	.	.	PUNCT
ftr-340	127	1	803	803	NUM
ftr-340	127	2	-	-	SYM
ftr-340	127	3	830	830	NUM
ftr-340	127	4	for	for	ADP
ftr-340	127	5	a	a	DET
ftr-340	127	6	history	history	NOUN
ftr-340	127	7	of	of	ADP
ftr-340	127	8	the	the	DET
ftr-340	127	9	disclosure	disclosure	NOUN
ftr-340	127	10	of	of	ADP
ftr-340	127	11	tax	tax	NOUN
ftr-340	127	12	return	return	NOUN
ftr-340	127	13	information	information	NOUN
ftr-340	127	14	.	.	PUNCT
ftr-340	128	1	29	29	NUM
ftr-340	128	2	.	.	X
ftr-340	128	3	blakey	blakey	PROPN
ftr-340	128	4	&	&	CCONJ
ftr-340	128	5	blakey	blakey	PROPN
ftr-340	128	6	,	,	PUNCT
ftr-340	128	7	supra	supra	PROPN
ftr-340	128	8	note	note	NOUN
ftr-340	128	9	5	5	NUM
ftr-340	128	10	,	,	PUNCT
ftr-340	128	11	at	at	ADP
ftr-340	128	12	98	98	NUM
ftr-340	128	13	.	.	PUNCT
ftr-340	128	14	30	30	NUM
ftr-340	128	15	.	.	PUNCT
ftr-340	129	1	lenter	lenter	ADJ
ftr-340	129	2	,	,	PUNCT
ftr-340	129	3	slemrod	slemrod	PROPN
ftr-340	129	4	&	&	CCONJ
ftr-340	129	5	shackelford	shackelford	PROPN
ftr-340	129	6	,	,	PUNCT
ftr-340	129	7	supra	supra	PROPN
ftr-340	129	8	note	note	PROPN
ftr-340	129	9	28	28	NUM
ftr-340	129	10	.	.	PUNCT
ftr-340	130	1	82	82	NUM
ftr-340	131	1	florida	florida	PROPN
ftr-340	131	2	tax	tax	NOUN
ftr-340	131	3	review	review	NOUN
ftr-340	131	4	[	[	X
ftr-340	131	5	vol.11:2	vol.11:2	NOUN
ftr-340	131	6	iv	iv	NUM
ftr-340	131	7	.	.	PUNCT
ftr-340	131	8	issues	issue	NOUN
ftr-340	131	9	and	and	CCONJ
ftr-340	131	10	research	research	NOUN
ftr-340	131	11	in	in	ADP
ftr-340	131	12	the	the	DET
ftr-340	131	13	early	early	ADJ
ftr-340	131	14	years	year	NOUN
ftr-340	131	15	some	some	PRON
ftr-340	131	16	of	of	ADP
ftr-340	131	17	the	the	DET
ftr-340	131	18	early	early	ADJ
ftr-340	131	19	arguments	argument	NOUN
ftr-340	131	20	for	for	ADP
ftr-340	131	21	the	the	DET
ftr-340	131	22	corporate	corporate	ADJ
ftr-340	131	23	tax	tax	NOUN
ftr-340	131	24	have	have	AUX
ftr-340	131	25	largely	largely	ADV
ftr-340	131	26	been	be	AUX
ftr-340	131	27	abandoned	abandon	VERB
ftr-340	131	28	,	,	PUNCT
ftr-340	131	29	such	such	ADJ
ftr-340	131	30	as	as	ADP
ftr-340	131	31	the	the	DET
ftr-340	131	32	claim	claim	NOUN
ftr-340	131	33	that	that	SCONJ
ftr-340	131	34	a	a	DET
ftr-340	131	35	tax	tax	NOUN
ftr-340	131	36	is	be	AUX
ftr-340	131	37	justified	justify	VERB
ftr-340	131	38	because	because	SCONJ
ftr-340	131	39	of	of	ADP
ftr-340	131	40	benefits	benefit	NOUN
ftr-340	131	41	received	receive	VERB
ftr-340	131	42	from	from	ADP
ftr-340	131	43	the	the	DET
ftr-340	131	44	state	state	NOUN
ftr-340	131	45	(	(	PUNCT
ftr-340	131	46	limited	limited	ADJ
ftr-340	131	47	liability	liability	NOUN
ftr-340	131	48	)	)	PUNCT
ftr-340	131	49	or	or	CCONJ
ftr-340	131	50	to	to	PART
ftr-340	131	51	reduce	reduce	VERB
ftr-340	131	52	concentrations	concentration	NOUN
ftr-340	131	53	of	of	ADP
ftr-340	131	54	power.31	power.31	NOUN
ftr-340	131	55	the	the	DET
ftr-340	131	56	most	most	ADV
ftr-340	131	57	prominent	prominent	ADJ
ftr-340	131	58	issues	issue	NOUN
ftr-340	131	59	surrounding	surround	VERB
ftr-340	131	60	these	these	DET
ftr-340	131	61	early	early	ADJ
ftr-340	131	62	years	year	NOUN
ftr-340	131	63	of	of	ADP
ftr-340	131	64	the	the	DET
ftr-340	131	65	corporate	corporate	ADJ
ftr-340	131	66	income	income	NOUN
ftr-340	131	67	tax	tax	NOUN
ftr-340	131	68	were	be	AUX
ftr-340	131	69	the	the	DET
ftr-340	131	70	effects	effect	NOUN
ftr-340	131	71	on	on	ADP
ftr-340	131	72	the	the	DET
ftr-340	131	73	high	high	ADJ
ftr-340	131	74	income	income	NOUN
ftr-340	131	75	and	and	CCONJ
ftr-340	131	76	possible	possible	ADJ
ftr-340	131	77	disincentives	disincentive	NOUN
ftr-340	131	78	,	,	PUNCT
ftr-340	131	79	and	and	CCONJ
ftr-340	131	80	,	,	PUNCT
ftr-340	131	81	of	of	ADP
ftr-340	131	82	course	course	NOUN
ftr-340	131	83	,	,	PUNCT
ftr-340	131	84	the	the	DET
ftr-340	131	85	ability	ability	NOUN
ftr-340	131	86	to	to	PART
ftr-340	131	87	raise	raise	VERB
ftr-340	131	88	revenue	revenue	NOUN
ftr-340	131	89	,	,	PUNCT
ftr-340	131	90	issues	issue	NOUN
ftr-340	131	91	that	that	PRON
ftr-340	131	92	remain	remain	VERB
ftr-340	131	93	today	today	NOUN
ftr-340	131	94	.	.	PUNCT
ftr-340	132	1	arguments	argument	NOUN
ftr-340	132	2	that	that	SCONJ
ftr-340	132	3	the	the	DET
ftr-340	132	4	corporate	corporate	ADJ
ftr-340	132	5	tax	tax	NOUN
ftr-340	132	6	would	would	AUX
ftr-340	132	7	soak	soak	VERB
ftr-340	132	8	the	the	DET
ftr-340	132	9	rich	rich	ADJ
ftr-340	132	10	or	or	CCONJ
ftr-340	132	11	devastate	devastate	VERB
ftr-340	132	12	incentives	incentive	NOUN
ftr-340	132	13	were	be	AUX
ftr-340	132	14	not	not	PART
ftr-340	132	15	based	base	VERB
ftr-340	132	16	so	so	ADV
ftr-340	132	17	much	much	ADV
ftr-340	132	18	on	on	ADP
ftr-340	132	19	evidence	evidence	NOUN
ftr-340	132	20	as	as	ADP
ftr-340	132	21	on	on	ADP
ftr-340	132	22	speculation	speculation	NOUN
ftr-340	132	23	.	.	PUNCT
ftr-340	133	1	the	the	DET
ftr-340	133	2	infant	infant	NOUN
ftr-340	133	3	economics	economic	NOUN
ftr-340	133	4	research	research	NOUN
ftr-340	133	5	of	of	ADP
ftr-340	133	6	the	the	DET
ftr-340	133	7	day	day	NOUN
ftr-340	133	8	did	do	AUX
ftr-340	133	9	not	not	PART
ftr-340	133	10	have	have	VERB
ftr-340	133	11	much	much	ADJ
ftr-340	133	12	to	to	PART
ftr-340	133	13	say	say	VERB
ftr-340	133	14	about	about	ADP
ftr-340	133	15	this	this	DET
ftr-340	133	16	issue.32	issue.32	PROPN
ftr-340	133	17	economists	economist	NOUN
ftr-340	133	18	discussed	discuss	VERB
ftr-340	133	19	the	the	DET
ftr-340	133	20	possibility	possibility	NOUN
ftr-340	133	21	that	that	SCONJ
ftr-340	133	22	the	the	DET
ftr-340	133	23	tax	tax	NOUN
ftr-340	133	24	would	would	AUX
ftr-340	133	25	be	be	AUX
ftr-340	133	26	shifted	shift	VERB
ftr-340	133	27	to	to	ADP
ftr-340	133	28	consumers	consumer	NOUN
ftr-340	133	29	(	(	PUNCT
ftr-340	133	30	echoing	echo	VERB
ftr-340	133	31	issues	issue	NOUN
ftr-340	133	32	raised	raise	VERB
ftr-340	133	33	by	by	ADP
ftr-340	133	34	senator	senator	PROPN
ftr-340	133	35	borah	borah	PROPN
ftr-340	133	36	in	in	ADP
ftr-340	133	37	1909	1909	NUM
ftr-340	133	38	)	)	PUNCT
ftr-340	133	39	or	or	CCONJ
ftr-340	133	40	possibly	possibly	ADV
ftr-340	133	41	back	back	ADV
ftr-340	133	42	to	to	ADP
ftr-340	133	43	wages	wage	NOUN
ftr-340	133	44	.	.	PUNCT
ftr-340	134	1	most	most	ADJ
ftr-340	134	2	economists	economist	NOUN
ftr-340	134	3	believed	believe	VERB
ftr-340	134	4	that	that	SCONJ
ftr-340	134	5	shifting	shift	VERB
ftr-340	134	6	could	could	AUX
ftr-340	134	7	not	not	PART
ftr-340	134	8	occur	occur	VERB
ftr-340	134	9	in	in	ADP
ftr-340	134	10	the	the	DET
ftr-340	134	11	short	short	ADJ
ftr-340	134	12	run	run	NOUN
ftr-340	134	13	,	,	PUNCT
ftr-340	134	14	with	with	ADP
ftr-340	134	15	profit	profit	NOUN
ftr-340	134	16	maximizing	maximize	VERB
ftr-340	134	17	firms	firm	NOUN
ftr-340	134	18	,	,	PUNCT
ftr-340	134	19	since	since	SCONJ
ftr-340	134	20	setting	set	VERB
ftr-340	134	21	a	a	DET
ftr-340	134	22	different	different	ADJ
ftr-340	134	23	price	price	NOUN
ftr-340	134	24	when	when	SCONJ
ftr-340	134	25	the	the	DET
ftr-340	134	26	firm	firm	NOUN
ftr-340	134	27	could	could	AUX
ftr-340	134	28	not	not	PART
ftr-340	134	29	alter	alter	VERB
ftr-340	134	30	capital	capital	NOUN
ftr-340	134	31	would	would	AUX
ftr-340	134	32	not	not	PART
ftr-340	134	33	lead	lead	VERB
ftr-340	134	34	to	to	ADP
ftr-340	134	35	maximum	maximum	ADJ
ftr-340	134	36	pre	pre	ADJ
ftr-340	134	37	-	-	ADJ
ftr-340	134	38	tax	tax	ADJ
ftr-340	134	39	profit	profit	NOUN
ftr-340	134	40	,	,	PUNCT
ftr-340	134	41	and	and	CCONJ
ftr-340	134	42	therefore	therefore	ADV
ftr-340	134	43	not	not	PART
ftr-340	134	44	to	to	PART
ftr-340	134	45	maximum	maximum	VERB
ftr-340	134	46	after	after	ADP
ftr-340	134	47	-	-	PUNCT
ftr-340	134	48	tax	tax	NOUN
ftr-340	134	49	profit	profit	NOUN
ftr-340	134	50	.	.	PUNCT
ftr-340	135	1	with	with	ADP
ftr-340	135	2	increasing	increase	VERB
ftr-340	135	3	reliance	reliance	NOUN
ftr-340	135	4	of	of	ADP
ftr-340	135	5	economic	economic	ADJ
ftr-340	135	6	research	research	NOUN
ftr-340	135	7	on	on	ADP
ftr-340	135	8	more	more	ADV
ftr-340	135	9	sophisticated	sophisticated	ADJ
ftr-340	135	10	statistical	statistical	ADJ
ftr-340	135	11	methods	method	NOUN
ftr-340	135	12	,	,	PUNCT
ftr-340	135	13	in	in	ADP
ftr-340	135	14	the	the	DET
ftr-340	135	15	1950s	1950	NOUN
ftr-340	135	16	a	a	DET
ftr-340	135	17	number	number	NOUN
ftr-340	135	18	of	of	ADP
ftr-340	135	19	studies	study	NOUN
ftr-340	135	20	examining	examine	VERB
ftr-340	135	21	profit	profit	NOUN
ftr-340	135	22	data	datum	NOUN
ftr-340	135	23	were	be	AUX
ftr-340	135	24	used	use	VERB
ftr-340	135	25	to	to	PART
ftr-340	135	26	estimate	estimate	VERB
ftr-340	135	27	whether	whether	SCONJ
ftr-340	135	28	the	the	DET
ftr-340	135	29	tax	tax	NOUN
ftr-340	135	30	was	be	AUX
ftr-340	135	31	shifted	shift	VERB
ftr-340	135	32	,	,	PUNCT
ftr-340	135	33	culminating	culminate	VERB
ftr-340	135	34	in	in	ADP
ftr-340	135	35	the	the	DET
ftr-340	135	36	research	research	NOUN
ftr-340	135	37	by	by	ADP
ftr-340	135	38	krzyzaniak	krzyzaniak	PROPN
ftr-340	135	39	and	and	CCONJ
ftr-340	135	40	musgrave	musgrave	PROPN
ftr-340	135	41	in	in	ADP
ftr-340	135	42	1963	1963	NUM
ftr-340	135	43	,	,	PUNCT
ftr-340	135	44	which	which	PRON
ftr-340	135	45	indicated	indicate	VERB
ftr-340	135	46	that	that	SCONJ
ftr-340	135	47	the	the	DET
ftr-340	135	48	tax	tax	NOUN
ftr-340	135	49	was	be	AUX
ftr-340	135	50	shifted	shift	VERB
ftr-340	135	51	in	in	ADP
ftr-340	135	52	the	the	DET
ftr-340	135	53	short	short	ADJ
ftr-340	135	54	run.33	run.33	NOUN
ftr-340	135	55	if	if	SCONJ
ftr-340	135	56	the	the	DET
ftr-340	135	57	tax	tax	NOUN
ftr-340	135	58	falls	fall	VERB
ftr-340	135	59	on	on	ADP
ftr-340	135	60	consumers	consumer	NOUN
ftr-340	135	61	in	in	ADP
ftr-340	135	62	the	the	DET
ftr-340	135	63	short	short	ADJ
ftr-340	135	64	run	run	NOUN
ftr-340	135	65	or	or	CCONJ
ftr-340	135	66	the	the	DET
ftr-340	135	67	long	long	ADJ
ftr-340	135	68	run	run	NOUN
ftr-340	135	69	,	,	PUNCT
ftr-340	135	70	it	it	PRON
ftr-340	135	71	is	be	AUX
ftr-340	135	72	not	not	PART
ftr-340	135	73	a	a	DET
ftr-340	135	74	progressive	progressive	ADJ
ftr-340	135	75	tax	tax	NOUN
ftr-340	135	76	that	that	PRON
ftr-340	135	77	falls	fall	VERB
ftr-340	135	78	on	on	ADP
ftr-340	135	79	higher	high	ADJ
ftr-340	135	80	incomes	income	NOUN
ftr-340	135	81	but	but	CCONJ
ftr-340	135	82	a	a	DET
ftr-340	135	83	largely	largely	ADV
ftr-340	135	84	proportional	proportional	ADJ
ftr-340	135	85	tax	tax	NOUN
ftr-340	135	86	falling	fall	VERB
ftr-340	135	87	on	on	ADP
ftr-340	135	88	the	the	DET
ftr-340	135	89	same	same	ADJ
ftr-340	135	90	groups	group	NOUN
ftr-340	135	91	as	as	ADP
ftr-340	135	92	the	the	DET
ftr-340	135	93	tariffs	tariff	NOUN
ftr-340	135	94	the	the	DET
ftr-340	135	95	tax	tax	NOUN
ftr-340	135	96	initially	initially	ADV
ftr-340	135	97	replaced	replace	VERB
ftr-340	135	98	.	.	PUNCT
ftr-340	136	1	these	these	DET
ftr-340	136	2	short	short	ADJ
ftr-340	136	3	run	run	NOUN
ftr-340	136	4	results	result	NOUN
ftr-340	136	5	tended	tend	VERB
ftr-340	136	6	to	to	PART
ftr-340	136	7	be	be	AUX
ftr-340	136	8	viewed	view	VERB
ftr-340	136	9	suspiciously	suspiciously	ADV
ftr-340	136	10	by	by	ADP
ftr-340	136	11	some	some	DET
ftr-340	136	12	economists	economist	NOUN
ftr-340	136	13	,	,	PUNCT
ftr-340	136	14	as	as	SCONJ
ftr-340	136	15	they	they	PRON
ftr-340	136	16	did	do	AUX
ftr-340	136	17	not	not	PART
ftr-340	136	18	accord	accord	VERB
ftr-340	136	19	with	with	ADP
ftr-340	136	20	theory.34	theory.34	NOUN
ftr-340	136	21	in	in	ADP
ftr-340	136	22	1962	1962	NUM
ftr-340	136	23	,	,	PUNCT
ftr-340	136	24	about	about	ADP
ftr-340	136	25	the	the	DET
ftr-340	136	26	same	same	ADJ
ftr-340	136	27	time	time	NOUN
ftr-340	136	28	that	that	PRON
ftr-340	136	29	krzyzaniak	krzyzaniak	PROPN
ftr-340	136	30	and	and	CCONJ
ftr-340	136	31	musgrave	musgrave	PROPN
ftr-340	136	32	published	publish	VERB
ftr-340	136	33	their	their	PRON
ftr-340	136	34	study	study	NOUN
ftr-340	136	35	,	,	PUNCT
ftr-340	136	36	a	a	DET
ftr-340	136	37	seminal	seminal	ADJ
ftr-340	136	38	paper	paper	NOUN
ftr-340	136	39	appeared	appear	VERB
ftr-340	136	40	by	by	ADP
ftr-340	136	41	arnold	arnold	PROPN
ftr-340	136	42	harberger	harberger	PROPN
ftr-340	136	43	that	that	PRON
ftr-340	136	44	was	be	AUX
ftr-340	136	45	to	to	PART
ftr-340	136	46	shape	shape	VERB
ftr-340	136	47	the	the	DET
ftr-340	136	48	analysis	analysis	NOUN
ftr-340	136	49	of	of	ADP
ftr-340	136	50	the	the	DET
ftr-340	136	51	corporate	corporate	ADJ
ftr-340	136	52	tax	tax	NOUN
ftr-340	136	53	until	until	ADP
ftr-340	136	54	the	the	DET
ftr-340	136	55	present.35	present.35	NOUN
ftr-340	136	56	ultimately	ultimately	ADV
ftr-340	136	57	,	,	PUNCT
ftr-340	136	58	the	the	DET
ftr-340	136	59	profession	profession	NOUN
ftr-340	136	60	abandoned	abandon	VERB
ftr-340	136	61	the	the	DET
ftr-340	136	62	attempt	attempt	NOUN
ftr-340	136	63	to	to	PART
ftr-340	136	64	estimate	estimate	VERB
ftr-340	136	65	the	the	DET
ftr-340	136	66	incidence	incidence	NOUN
ftr-340	136	67	of	of	ADP
ftr-340	136	68	the	the	DET
ftr-340	136	69	tax	tax	NOUN
ftr-340	136	70	with	with	ADP
ftr-340	136	71	direct	direct	ADJ
ftr-340	136	72	statistical	statistical	ADJ
ftr-340	136	73	methods	method	NOUN
ftr-340	136	74	and	and	CCONJ
ftr-340	136	75	instead	instead	ADV
ftr-340	136	76	turned	turn	VERB
ftr-340	136	77	to	to	ADP
ftr-340	136	78	general	general	ADJ
ftr-340	136	79	equilibrium	equilibrium	NOUN
ftr-340	136	80	31	31	NUM
ftr-340	136	81	.	.	PUNCT
ftr-340	137	1	pechman	pechman	PROPN
ftr-340	137	2	,	,	PUNCT
ftr-340	137	3	supra	supra	PROPN
ftr-340	137	4	note	note	NOUN
ftr-340	137	5	11	11	NUM
ftr-340	137	6	.	.	PUNCT
ftr-340	137	7	32	32	NUM
ftr-340	137	8	.	.	PUNCT
ftr-340	138	1	for	for	ADP
ftr-340	138	2	a	a	DET
ftr-340	138	3	review	review	NOUN
ftr-340	138	4	of	of	ADP
ftr-340	138	5	this	this	DET
ftr-340	138	6	research	research	NOUN
ftr-340	138	7	,	,	PUNCT
ftr-340	138	8	see	see	VERB
ftr-340	138	9	jane	jane	PROPN
ftr-340	138	10	g.	g.	PROPN
ftr-340	138	11	gravelle	gravelle	PROPN
ftr-340	138	12	,	,	PUNCT
ftr-340	138	13	corporate	corporate	ADJ
ftr-340	138	14	income	income	NOUN
ftr-340	138	15	tax	tax	NOUN
ftr-340	138	16	:	:	PUNCT
ftr-340	138	17	incidence	incidence	NOUN
ftr-340	138	18	,	,	PUNCT
ftr-340	138	19	economic	economic	ADJ
ftr-340	138	20	effects	effect	NOUN
ftr-340	138	21	and	and	CCONJ
ftr-340	138	22	structural	structural	ADJ
ftr-340	138	23	issues	issue	NOUN
ftr-340	138	24	,	,	PUNCT
ftr-340	138	25	in	in	ADP
ftr-340	138	26	john	john	PROPN
ftr-340	138	27	g.	g.	PROPN
ftr-340	138	28	head	head	PROPN
ftr-340	138	29	&	&	CCONJ
ftr-340	138	30	richard	richard	PROPN
ftr-340	138	31	krever	krever	PROPN
ftr-340	138	32	,	,	PUNCT
ftr-340	138	33	tax	tax	NOUN
ftr-340	138	34	reform	reform	NOUN
ftr-340	138	35	in	in	ADP
ftr-340	138	36	the	the	DET
ftr-340	138	37	21st	21st	ADJ
ftr-340	138	38	century	century	NOUN
ftr-340	138	39	,	,	PUNCT
ftr-340	138	40	359	359	NUM
ftr-340	138	41	-	-	SYM
ftr-340	138	42	61	61	NUM
ftr-340	138	43	(	(	PUNCT
ftr-340	138	44	kluwer	kluwer	PROPN
ftr-340	138	45	law	law	PROPN
ftr-340	138	46	international	international	PROPN
ftr-340	138	47	bv	bv	PROPN
ftr-340	138	48	2009	2009	NUM
ftr-340	138	49	)	)	PUNCT
ftr-340	138	50	.	.	PUNCT
ftr-340	139	1	33	33	NUM
ftr-340	139	2	.	.	PUNCT
ftr-340	140	1	marian	marian	PROPN
ftr-340	140	2	krzyzaniak	krzyzaniak	PROPN
ftr-340	140	3	&	&	CCONJ
ftr-340	140	4	richard	richard	PROPN
ftr-340	140	5	a.	a.	PROPN
ftr-340	140	6	musgrave	musgrave	PROPN
ftr-340	140	7	,	,	PUNCT
ftr-340	140	8	the	the	DET
ftr-340	140	9	shifting	shifting	NOUN
ftr-340	140	10	of	of	ADP
ftr-340	140	11	the	the	DET
ftr-340	140	12	corporation	corporation	NOUN
ftr-340	140	13	income	income	NOUN
ftr-340	140	14	tax	tax	NOUN
ftr-340	140	15	:	:	PUNCT
ftr-340	140	16	an	an	DET
ftr-340	140	17	empirical	empirical	ADJ
ftr-340	140	18	study	study	NOUN
ftr-340	140	19	of	of	ADP
ftr-340	140	20	its	its	PRON
ftr-340	140	21	short	short	ADJ
ftr-340	140	22	-	-	PUNCT
ftr-340	140	23	run	run	NOUN
ftr-340	140	24	effect	effect	NOUN
ftr-340	140	25	upon	upon	SCONJ
ftr-340	140	26	the	the	DET
ftr-340	140	27	rate	rate	NOUN
ftr-340	140	28	of	of	ADP
ftr-340	140	29	return	return	NOUN
ftr-340	140	30	(	(	PUNCT
ftr-340	140	31	johns	johns	PROPN
ftr-340	140	32	hopkins	hopkins	PROPN
ftr-340	140	33	press	press	PROPN
ftr-340	140	34	1963	1963	NUM
ftr-340	140	35	)	)	PUNCT
ftr-340	140	36	.	.	PUNCT
ftr-340	141	1	34	34	NUM
ftr-340	141	2	.	.	PUNCT
ftr-340	141	3	gravelle	gravelle	PROPN
ftr-340	141	4	,	,	PUNCT
ftr-340	141	5	supra	supra	PROPN
ftr-340	141	6	note	note	NOUN
ftr-340	141	7	32	32	NUM
ftr-340	141	8	,	,	PUNCT
ftr-340	141	9	at	at	ADP
ftr-340	141	10	360	360	NUM
ftr-340	141	11	-	-	SYM
ftr-340	141	12	61	61	NUM
ftr-340	141	13	.	.	PUNCT
ftr-340	141	14	35	35	NUM
ftr-340	141	15	.	.	PUNCT
ftr-340	142	1	arnold	arnold	PROPN
ftr-340	142	2	harberger	harberger	PROPN
ftr-340	142	3	,	,	PUNCT
ftr-340	142	4	the	the	DET
ftr-340	142	5	incidence	incidence	NOUN
ftr-340	142	6	of	of	ADP
ftr-340	142	7	the	the	DET
ftr-340	142	8	corporate	corporate	ADJ
ftr-340	142	9	tax	tax	NOUN
ftr-340	142	10	,	,	PUNCT
ftr-340	142	11	70	70	NUM
ftr-340	142	12	j.	j.	PROPN
ftr-340	142	13	polit	polit	PROPN
ftr-340	142	14	.	.	PROPN
ftr-340	142	15	econ	econ	PROPN
ftr-340	142	16	.	.	PUNCT
ftr-340	143	1	215	215	NUM
ftr-340	143	2	,	,	PUNCT
ftr-340	143	3	215	215	NUM
ftr-340	143	4	-	-	SYM
ftr-340	143	5	40	40	NUM
ftr-340	143	6	(	(	PUNCT
ftr-340	143	7	1962	1962	NUM
ftr-340	143	8	)	)	PUNCT
ftr-340	143	9	.	.	PUNCT
ftr-340	144	1	2011	2011	NUM
ftr-340	144	2	]	]	PUNCT
ftr-340	144	3	the	the	DET
ftr-340	144	4	corporate	corporate	ADJ
ftr-340	144	5	income	income	NOUN
ftr-340	144	6	tax	tax	NOUN
ftr-340	144	7	83	83	NUM
ftr-340	144	8	models	model	NOUN
ftr-340	144	9	of	of	ADP
ftr-340	144	10	the	the	DET
ftr-340	144	11	corporate	corporate	ADJ
ftr-340	144	12	tax	tax	NOUN
ftr-340	144	13	which	which	PRON
ftr-340	144	14	embedded	embed	VERB
ftr-340	144	15	economic	economic	ADJ
ftr-340	144	16	relationships	relationship	NOUN
ftr-340	144	17	such	such	ADJ
ftr-340	144	18	as	as	ADP
ftr-340	144	19	the	the	DET
ftr-340	144	20	substitutability	substitutability	NOUN
ftr-340	144	21	of	of	ADP
ftr-340	144	22	labor	labor	NOUN
ftr-340	144	23	for	for	ADP
ftr-340	144	24	capital	capital	NOUN
ftr-340	144	25	in	in	ADP
ftr-340	144	26	production	production	NOUN
ftr-340	144	27	and	and	CCONJ
ftr-340	144	28	the	the	DET
ftr-340	144	29	substitutability	substitutability	NOUN
ftr-340	144	30	across	across	ADP
ftr-340	144	31	goods	good	NOUN
ftr-340	144	32	by	by	ADP
ftr-340	144	33	the	the	DET
ftr-340	144	34	consumer	consumer	NOUN
ftr-340	144	35	.	.	PUNCT
ftr-340	145	1	harberger	harberger	PROPN
ftr-340	145	2	’s	’s	PART
ftr-340	145	3	analysis	analysis	NOUN
ftr-340	145	4	indicated	indicate	VERB
ftr-340	145	5	that	that	SCONJ
ftr-340	145	6	the	the	DET
ftr-340	145	7	corporate	corporate	ADJ
ftr-340	145	8	tax	tax	NOUN
ftr-340	145	9	was	be	AUX
ftr-340	145	10	spread	spread	VERB
ftr-340	145	11	,	,	PUNCT
ftr-340	145	12	but	but	CCONJ
ftr-340	145	13	spread	spread	VERB
ftr-340	145	14	to	to	ADP
ftr-340	145	15	other	other	ADJ
ftr-340	145	16	forms	form	NOUN
ftr-340	145	17	of	of	ADP
ftr-340	145	18	capital	capital	NOUN
ftr-340	145	19	,	,	PUNCT
ftr-340	145	20	with	with	ADP
ftr-340	145	21	its	its	PRON
ftr-340	145	22	incidence	incidence	NOUN
ftr-340	145	23	the	the	DET
ftr-340	145	24	same	same	ADJ
ftr-340	145	25	as	as	ADP
ftr-340	145	26	a	a	DET
ftr-340	145	27	general	general	ADJ
ftr-340	145	28	tax	tax	NOUN
ftr-340	145	29	on	on	ADP
ftr-340	145	30	capital	capital	NOUN
ftr-340	145	31	.	.	PUNCT
ftr-340	146	1	in	in	ADP
ftr-340	146	2	this	this	DET
ftr-340	146	3	view	view	NOUN
ftr-340	146	4	,	,	PUNCT
ftr-340	146	5	the	the	DET
ftr-340	146	6	tax	tax	NOUN
ftr-340	146	7	remained	remain	VERB
ftr-340	146	8	a	a	DET
ftr-340	146	9	progressive	progressive	ADJ
ftr-340	146	10	one	one	NUM
ftr-340	146	11	.	.	PUNCT
ftr-340	147	1	v.	v.	ADP
ftr-340	147	2	the	the	DET
ftr-340	147	3	1950s	1950	NOUN
ftr-340	147	4	to	to	ADP
ftr-340	147	5	the	the	DET
ftr-340	147	6	1980s	1980	NOUN
ftr-340	147	7	:	:	PUNCT
ftr-340	147	8	the	the	DET
ftr-340	147	9	era	era	NOUN
ftr-340	147	10	of	of	ADP
ftr-340	147	11	investment	investment	NOUN
ftr-340	147	12	subsidies	subsidy	NOUN
ftr-340	147	13	and	and	CCONJ
ftr-340	147	14	economic	economic	ADJ
ftr-340	147	15	modeling	modeling	NOUN
ftr-340	147	16	of	of	ADP
ftr-340	147	17	the	the	DET
ftr-340	147	18	corporate	corporate	ADJ
ftr-340	147	19	tax	tax	NOUN
ftr-340	147	20	a.	a.	NOUN
ftr-340	147	21	modeling	model	VERB
ftr-340	147	22	the	the	DET
ftr-340	147	23	corporate	corporate	ADJ
ftr-340	147	24	tax	tax	NOUN
ftr-340	147	25	and	and	CCONJ
ftr-340	147	26	integration	integration	NOUN
ftr-340	147	27	proposals	proposal	NOUN
ftr-340	147	28	the	the	DET
ftr-340	147	29	harberger	harberger	NOUN
ftr-340	147	30	model	model	NOUN
ftr-340	147	31	revolutionized	revolutionize	VERB
ftr-340	147	32	thought	think	VERB
ftr-340	147	33	about	about	ADP
ftr-340	147	34	the	the	DET
ftr-340	147	35	corporate	corporate	ADJ
ftr-340	147	36	tax	tax	NOUN
ftr-340	147	37	.	.	PUNCT
ftr-340	148	1	in	in	ADP
ftr-340	148	2	this	this	DET
ftr-340	148	3	model	model	NOUN
ftr-340	148	4	,	,	PUNCT
ftr-340	148	5	initially	initially	ADV
ftr-340	148	6	a	a	DET
ftr-340	148	7	simple	simple	ADJ
ftr-340	148	8	two	two	NUM
ftr-340	148	9	-	-	PUNCT
ftr-340	148	10	sector	sector	NOUN
ftr-340	148	11	model	model	NOUN
ftr-340	148	12	that	that	PRON
ftr-340	148	13	could	could	AUX
ftr-340	148	14	be	be	AUX
ftr-340	148	15	solved	solve	VERB
ftr-340	148	16	on	on	ADP
ftr-340	148	17	paper	paper	NOUN
ftr-340	148	18	,	,	PUNCT
ftr-340	148	19	corporations	corporation	NOUN
ftr-340	148	20	raised	raise	VERB
ftr-340	148	21	prices	price	NOUN
ftr-340	148	22	to	to	ADP
ftr-340	148	23	their	their	PRON
ftr-340	148	24	consumers	consumer	NOUN
ftr-340	148	25	as	as	SCONJ
ftr-340	148	26	capital	capital	NOUN
ftr-340	148	27	left	leave	VERB
ftr-340	148	28	the	the	DET
ftr-340	148	29	corporate	corporate	ADJ
ftr-340	148	30	sector	sector	NOUN
ftr-340	148	31	,	,	PUNCT
ftr-340	148	32	but	but	CCONJ
ftr-340	148	33	prices	price	NOUN
ftr-340	148	34	in	in	ADP
ftr-340	148	35	the	the	DET
ftr-340	148	36	noncorporate	noncorporate	ADJ
ftr-340	148	37	sector	sector	NOUN
ftr-340	148	38	fell	fall	VERB
ftr-340	148	39	.	.	PUNCT
ftr-340	149	1	assuming	assume	VERB
ftr-340	149	2	consumers	consumer	NOUN
ftr-340	149	3	did	do	AUX
ftr-340	149	4	not	not	PART
ftr-340	149	5	vary	vary	VERB
ftr-340	149	6	systematically	systematically	ADV
ftr-340	149	7	across	across	ADP
ftr-340	149	8	the	the	DET
ftr-340	149	9	goods	good	NOUN
ftr-340	149	10	they	they	PRON
ftr-340	149	11	purchased	purchase	VERB
ftr-340	149	12	,	,	PUNCT
ftr-340	149	13	there	there	PRON
ftr-340	149	14	was	be	VERB
ftr-340	149	15	no	no	DET
ftr-340	149	16	effect	effect	NOUN
ftr-340	149	17	on	on	ADP
ftr-340	149	18	tax	tax	NOUN
ftr-340	149	19	burden	burden	NOUN
ftr-340	149	20	through	through	ADP
ftr-340	149	21	this	this	DET
ftr-340	149	22	mechanism	mechanism	NOUN
ftr-340	149	23	.	.	PUNCT
ftr-340	150	1	as	as	SCONJ
ftr-340	150	2	capital	capital	NOUN
ftr-340	150	3	migrated	migrate	VERB
ftr-340	150	4	to	to	ADP
ftr-340	150	5	the	the	DET
ftr-340	150	6	noncorporate	noncorporate	ADJ
ftr-340	150	7	sector	sector	NOUN
ftr-340	150	8	,	,	PUNCT
ftr-340	150	9	its	its	PRON
ftr-340	150	10	greater	great	ADJ
ftr-340	150	11	abundance	abundance	NOUN
ftr-340	150	12	reduced	reduce	VERB
ftr-340	150	13	its	its	PRON
ftr-340	150	14	rate	rate	NOUN
ftr-340	150	15	of	of	ADP
ftr-340	150	16	return	return	NOUN
ftr-340	150	17	,	,	PUNCT
ftr-340	150	18	while	while	SCONJ
ftr-340	150	19	as	as	SCONJ
ftr-340	150	20	capital	capital	NOUN
ftr-340	150	21	left	leave	VERB
ftr-340	150	22	the	the	DET
ftr-340	150	23	corporate	corporate	ADJ
ftr-340	150	24	sector	sector	NOUN
ftr-340	150	25	the	the	DET
ftr-340	150	26	return	return	NOUN
ftr-340	150	27	rose	rise	VERB
ftr-340	150	28	but	but	CCONJ
ftr-340	150	29	not	not	PART
ftr-340	150	30	enough	enough	ADJ
ftr-340	150	31	to	to	PART
ftr-340	150	32	fully	fully	ADV
ftr-340	150	33	offset	offset	VERB
ftr-340	150	34	the	the	DET
ftr-340	150	35	tax	tax	NOUN
ftr-340	150	36	.	.	PUNCT
ftr-340	151	1	for	for	ADP
ftr-340	151	2	reasonable	reasonable	ADJ
ftr-340	151	3	assumptions	assumption	NOUN
ftr-340	151	4	about	about	ADP
ftr-340	151	5	the	the	DET
ftr-340	151	6	ability	ability	NOUN
ftr-340	151	7	of	of	ADP
ftr-340	151	8	firms	firm	NOUN
ftr-340	151	9	to	to	PART
ftr-340	151	10	substitute	substitute	VERB
ftr-340	151	11	capital	capital	NOUN
ftr-340	151	12	and	and	CCONJ
ftr-340	151	13	labor	labor	NOUN
ftr-340	151	14	and	and	CCONJ
ftr-340	151	15	consumers	consumer	NOUN
ftr-340	151	16	to	to	ADP
ftr-340	151	17	substitute	substitute	NOUN
ftr-340	151	18	products	product	NOUN
ftr-340	151	19	,	,	PUNCT
ftr-340	151	20	wages	wage	NOUN
ftr-340	151	21	were	be	AUX
ftr-340	151	22	left	leave	VERB
ftr-340	151	23	unchanged	unchanged	ADJ
ftr-340	151	24	and	and	CCONJ
ftr-340	151	25	the	the	DET
ftr-340	151	26	entire	entire	ADJ
ftr-340	151	27	burden	burden	NOUN
ftr-340	151	28	was	be	AUX
ftr-340	151	29	borne	bear	VERB
ftr-340	151	30	by	by	ADP
ftr-340	151	31	capital	capital	NOUN
ftr-340	151	32	.	.	PUNCT
ftr-340	152	1	the	the	DET
ftr-340	152	2	model	model	NOUN
ftr-340	152	3	,	,	PUNCT
ftr-340	152	4	however	however	ADV
ftr-340	152	5	,	,	PUNCT
ftr-340	152	6	also	also	ADV
ftr-340	152	7	highlighted	highlight	VERB
ftr-340	152	8	efficiency	efficiency	NOUN
ftr-340	152	9	issues	issue	NOUN
ftr-340	152	10	,	,	PUNCT
ftr-340	152	11	and	and	CCONJ
ftr-340	152	12	created	create	VERB
ftr-340	152	13	a	a	DET
ftr-340	152	14	method	method	NOUN
ftr-340	152	15	of	of	ADP
ftr-340	152	16	estimating	estimate	VERB
ftr-340	152	17	the	the	DET
ftr-340	152	18	magnitude	magnitude	NOUN
ftr-340	152	19	of	of	ADP
ftr-340	152	20	the	the	DET
ftr-340	152	21	distortions	distortion	NOUN
ftr-340	152	22	in	in	ADP
ftr-340	152	23	production	production	NOUN
ftr-340	152	24	(	(	PUNCT
ftr-340	152	25	too	too	ADV
ftr-340	152	26	much	much	ADJ
ftr-340	152	27	capital	capital	NOUN
ftr-340	152	28	in	in	ADP
ftr-340	152	29	the	the	DET
ftr-340	152	30	noncorporate	noncorporate	ADJ
ftr-340	152	31	sector	sector	NOUN
ftr-340	152	32	and	and	CCONJ
ftr-340	152	33	too	too	ADV
ftr-340	152	34	little	little	ADJ
ftr-340	152	35	in	in	ADP
ftr-340	152	36	the	the	DET
ftr-340	152	37	corporate	corporate	ADJ
ftr-340	152	38	sector	sector	NOUN
ftr-340	152	39	)	)	PUNCT
ftr-340	152	40	and	and	CCONJ
ftr-340	152	41	consumption	consumption	NOUN
ftr-340	152	42	(	(	PUNCT
ftr-340	152	43	too	too	ADV
ftr-340	152	44	much	much	ADJ
ftr-340	152	45	noncorporate	noncorporate	ADJ
ftr-340	152	46	output	output	NOUN
ftr-340	152	47	)	)	PUNCT
ftr-340	152	48	.	.	PUNCT
ftr-340	153	1	subsequent	subsequent	ADJ
ftr-340	153	2	models	model	NOUN
ftr-340	153	3	explored	explore	VERB
ftr-340	153	4	many	many	ADJ
ftr-340	153	5	variations	variation	NOUN
ftr-340	153	6	.	.	PUNCT
ftr-340	154	1	in	in	ADP
ftr-340	154	2	general	general	ADJ
ftr-340	154	3	,	,	PUNCT
ftr-340	154	4	they	they	PRON
ftr-340	154	5	found	find	VERB
ftr-340	154	6	the	the	DET
ftr-340	154	7	incidence	incidence	NOUN
ftr-340	154	8	results	result	VERB
ftr-340	154	9	to	to	PART
ftr-340	154	10	persist	persist	VERB
ftr-340	154	11	despite	despite	SCONJ
ftr-340	154	12	many	many	ADJ
ftr-340	154	13	modifications.36	modifications.36	NOUN
ftr-340	154	14	many	many	ADJ
ftr-340	154	15	of	of	ADP
ftr-340	154	16	these	these	DET
ftr-340	154	17	modeling	modeling	NOUN
ftr-340	154	18	exercises	exercise	NOUN
ftr-340	154	19	stressed	stress	VERB
ftr-340	154	20	the	the	DET
ftr-340	154	21	distortions	distortion	NOUN
ftr-340	154	22	arising	arise	VERB
ftr-340	154	23	from	from	ADP
ftr-340	154	24	the	the	DET
ftr-340	154	25	corporate	corporate	ADJ
ftr-340	154	26	tax	tax	NOUN
ftr-340	154	27	,	,	PUNCT
ftr-340	154	28	not	not	PART
ftr-340	154	29	only	only	ADV
ftr-340	154	30	in	in	ADP
ftr-340	154	31	the	the	DET
ftr-340	154	32	allocation	allocation	NOUN
ftr-340	154	33	of	of	ADP
ftr-340	154	34	capital	capital	NOUN
ftr-340	154	35	between	between	ADP
ftr-340	154	36	the	the	DET
ftr-340	154	37	corporate	corporate	ADJ
ftr-340	154	38	and	and	CCONJ
ftr-340	154	39	noncorporate	noncorporate	ADJ
ftr-340	154	40	sectors	sector	NOUN
ftr-340	154	41	,	,	PUNCT
ftr-340	154	42	but	but	CCONJ
ftr-340	154	43	also	also	ADV
ftr-340	154	44	in	in	ADP
ftr-340	154	45	debt	debt	NOUN
ftr-340	154	46	-	-	PUNCT
ftr-340	154	47	equity	equity	NOUN
ftr-340	154	48	ratios	ratio	NOUN
ftr-340	154	49	,	,	PUNCT
ftr-340	154	50	dividend	dividend	NOUN
ftr-340	154	51	payout	payout	ADJ
ftr-340	154	52	ratios	ratio	NOUN
ftr-340	154	53	,	,	PUNCT
ftr-340	154	54	and	and	CCONJ
ftr-340	154	55	lock	lock	NOUN
ftr-340	154	56	-	-	PUNCT
ftr-340	154	57	in	in	ADP
ftr-340	154	58	effects	effect	NOUN
ftr-340	154	59	from	from	ADP
ftr-340	154	60	taxes	taxis	NOUN
ftr-340	154	61	on	on	ADP
ftr-340	154	62	capital	capital	NOUN
ftr-340	154	63	gains.37	gains.37	PROPN
ftr-340	154	64	36	36	NUM
ftr-340	154	65	.	.	PUNCT
ftr-340	155	1	for	for	ADP
ftr-340	155	2	a	a	DET
ftr-340	155	3	review	review	NOUN
ftr-340	155	4	of	of	ADP
ftr-340	155	5	closed	closed	ADJ
ftr-340	155	6	economy	economy	NOUN
ftr-340	155	7	models	model	NOUN
ftr-340	155	8	and	and	CCONJ
ftr-340	155	9	incidence	incidence	NOUN
ftr-340	155	10	,	,	PUNCT
ftr-340	155	11	see	see	VERB
ftr-340	155	12	jennifer	jennifer	PROPN
ftr-340	155	13	c.	c.	PROPN
ftr-340	155	14	gravelle	gravelle	PROPN
ftr-340	155	15	,	,	PUNCT
ftr-340	155	16	cong	cong	PROPN
ftr-340	155	17	.	.	PUNCT
ftr-340	156	1	budget	budget	NOUN
ftr-340	156	2	office	office	NOUN
ftr-340	156	3	,	,	PUNCT
ftr-340	156	4	corporate	corporate	ADJ
ftr-340	156	5	tax	tax	NOUN
ftr-340	156	6	incidence	incidence	NOUN
ftr-340	156	7	:	:	PUNCT
ftr-340	156	8	review	review	NOUN
ftr-340	156	9	of	of	ADP
ftr-340	156	10	general	general	ADJ
ftr-340	156	11	equilibrium	equilibrium	NOUN
ftr-340	156	12	estimates	estimate	NOUN
ftr-340	156	13	and	and	CCONJ
ftr-340	156	14	analysis	analysis	NOUN
ftr-340	156	15	35	35	NUM
ftr-340	156	16	-	-	SYM
ftr-340	156	17	41	41	NUM
ftr-340	156	18	(	(	PUNCT
ftr-340	156	19	2010	2010	NUM
ftr-340	156	20	)	)	PUNCT
ftr-340	156	21	,	,	PUNCT
ftr-340	156	22	available	available	ADJ
ftr-340	156	23	at	at	ADP
ftr-340	156	24	http://www.cbo.gov/ftpdocs/115xx/doc11519/05-2010-working_papercorp_tax_incidence-review_of_gen_eq_estimates.pdf	http://www.cbo.gov/ftpdocs/115xx/doc11519/05-2010-working_papercorp_tax_incidence-review_of_gen_eq_estimates.pdf	PROPN
ftr-340	156	25	.	.	PUNCT
ftr-340	157	1	37	37	NUM
ftr-340	157	2	.	.	PUNCT
ftr-340	157	3	see	see	VERB
ftr-340	157	4	jane	jane	PROPN
ftr-340	157	5	g.	g.	PROPN
ftr-340	157	6	gravelle	gravelle	PROPN
ftr-340	157	7	,	,	PUNCT
ftr-340	157	8	economic	economic	ADJ
ftr-340	157	9	effects	effect	NOUN
ftr-340	157	10	of	of	ADP
ftr-340	157	11	taxing	tax	VERB
ftr-340	157	12	capital	capital	NOUN
ftr-340	157	13	income	income	NOUN
ftr-340	157	14	7590	7590	NUM
ftr-340	157	15	(	(	PUNCT
ftr-340	157	16	1991	1991	NUM
ftr-340	157	17	)	)	PUNCT
ftr-340	157	18	for	for	ADP
ftr-340	157	19	a	a	DET
ftr-340	157	20	review	review	NOUN
ftr-340	157	21	.	.	PUNCT
ftr-340	158	1	84	84	NUM
ftr-340	158	2	florida	florida	PROPN
ftr-340	158	3	tax	tax	NOUN
ftr-340	158	4	review	review	NOUN
ftr-340	158	5	[	[	X
ftr-340	158	6	vol.11:2	vol.11:2	ADJ
ftr-340	158	7	b.	b.	NOUN
ftr-340	158	8	integration	integration	NOUN
ftr-340	158	9	proposals	proposal	NOUN
ftr-340	158	10	economists	economist	NOUN
ftr-340	158	11	increasingly	increasingly	ADV
ftr-340	158	12	began	begin	VERB
ftr-340	158	13	to	to	PART
ftr-340	158	14	discuss	discuss	VERB
ftr-340	158	15	ways	way	NOUN
ftr-340	158	16	of	of	ADP
ftr-340	158	17	integrating	integrate	VERB
ftr-340	158	18	the	the	DET
ftr-340	158	19	corporate	corporate	ADJ
ftr-340	158	20	and	and	CCONJ
ftr-340	158	21	individual	individual	ADJ
ftr-340	158	22	income	income	NOUN
ftr-340	158	23	tax	tax	NOUN
ftr-340	158	24	.	.	PUNCT
ftr-340	159	1	one	one	NUM
ftr-340	159	2	integration	integration	NOUN
ftr-340	159	3	method	method	NOUN
ftr-340	159	4	,	,	PUNCT
ftr-340	159	5	already	already	ADV
ftr-340	159	6	considered	consider	VERB
ftr-340	159	7	in	in	ADP
ftr-340	159	8	1936	1936	NUM
ftr-340	159	9	,	,	PUNCT
ftr-340	159	10	was	be	AUX
ftr-340	159	11	to	to	PART
ftr-340	159	12	tax	tax	VERB
ftr-340	159	13	undistributed	undistributed	ADJ
ftr-340	159	14	earnings	earning	NOUN
ftr-340	159	15	at	at	ADP
ftr-340	159	16	the	the	DET
ftr-340	159	17	corporate	corporate	ADJ
ftr-340	159	18	level	level	NOUN
ftr-340	159	19	and	and	CCONJ
ftr-340	159	20	dividends	dividend	NOUN
ftr-340	159	21	at	at	ADP
ftr-340	159	22	the	the	DET
ftr-340	159	23	individual	individual	ADJ
ftr-340	159	24	level.38	level.38	PROPN
ftr-340	159	25	ideally	ideally	ADV
ftr-340	159	26	,	,	PUNCT
ftr-340	159	27	to	to	PART
ftr-340	159	28	eliminate	eliminate	VERB
ftr-340	159	29	the	the	DET
ftr-340	159	30	differences	difference	NOUN
ftr-340	159	31	between	between	ADP
ftr-340	159	32	corporate	corporate	ADJ
ftr-340	159	33	and	and	CCONJ
ftr-340	159	34	noncorporate	noncorporate	ADJ
ftr-340	159	35	investment	investment	NOUN
ftr-340	159	36	,	,	PUNCT
ftr-340	159	37	corporations	corporation	NOUN
ftr-340	159	38	should	should	AUX
ftr-340	159	39	be	be	AUX
ftr-340	159	40	treated	treat	VERB
ftr-340	159	41	as	as	ADP
ftr-340	159	42	partnerships	partnership	NOUN
ftr-340	159	43	,	,	PUNCT
ftr-340	159	44	with	with	SCONJ
ftr-340	159	45	each	each	DET
ftr-340	159	46	stockholder	stockholder	NOUN
ftr-340	159	47	taxed	tax	VERB
ftr-340	159	48	directly	directly	ADV
ftr-340	159	49	on	on	ADP
ftr-340	159	50	his	his	PRON
ftr-340	159	51	or	or	CCONJ
ftr-340	159	52	her	her	PRON
ftr-340	159	53	share	share	NOUN
ftr-340	159	54	.	.	PUNCT
ftr-340	160	1	but	but	CCONJ
ftr-340	160	2	it	it	PRON
ftr-340	160	3	has	have	AUX
ftr-340	160	4	become	become	VERB
ftr-340	160	5	clear	clear	ADJ
ftr-340	160	6	that	that	SCONJ
ftr-340	160	7	with	with	ADP
ftr-340	160	8	modern	modern	ADJ
ftr-340	160	9	corporations	corporation	NOUN
ftr-340	160	10	and	and	CCONJ
ftr-340	160	11	millions	million	NOUN
ftr-340	160	12	of	of	ADP
ftr-340	160	13	shares	share	NOUN
ftr-340	160	14	constantly	constantly	ADV
ftr-340	160	15	changing	change	VERB
ftr-340	160	16	hands	hand	NOUN
ftr-340	160	17	,	,	PUNCT
ftr-340	160	18	this	this	DET
ftr-340	160	19	purist	purist	NOUN
ftr-340	160	20	approach	approach	NOUN
ftr-340	160	21	will	will	AUX
ftr-340	160	22	not	not	PART
ftr-340	160	23	work	work	VERB
ftr-340	160	24	.	.	PUNCT
ftr-340	161	1	the	the	DET
ftr-340	161	2	undistributed	undistribute	VERB
ftr-340	161	3	profits	profit	NOUN
ftr-340	161	4	tax	tax	NOUN
ftr-340	161	5	approach	approach	NOUN
ftr-340	161	6	was	be	AUX
ftr-340	161	7	now	now	ADV
ftr-340	161	8	referred	refer	VERB
ftr-340	161	9	to	to	ADP
ftr-340	161	10	as	as	ADP
ftr-340	161	11	a	a	DET
ftr-340	161	12	dividend	dividend	NOUN
ftr-340	161	13	deduction	deduction	NOUN
ftr-340	161	14	.	.	PUNCT
ftr-340	162	1	if	if	SCONJ
ftr-340	162	2	the	the	DET
ftr-340	162	3	corporate	corporate	ADJ
ftr-340	162	4	rate	rate	NOUN
ftr-340	162	5	and	and	CCONJ
ftr-340	162	6	the	the	DET
ftr-340	162	7	top	top	ADJ
ftr-340	162	8	individual	individual	ADJ
ftr-340	162	9	rate	rate	NOUN
ftr-340	162	10	were	be	AUX
ftr-340	162	11	close	close	ADJ
ftr-340	162	12	together	together	ADV
ftr-340	162	13	,	,	PUNCT
ftr-340	162	14	taxes	taxis	NOUN
ftr-340	162	15	could	could	AUX
ftr-340	162	16	be	be	AUX
ftr-340	162	17	eliminated	eliminate	VERB
ftr-340	162	18	at	at	ADP
ftr-340	162	19	the	the	DET
ftr-340	162	20	individual	individual	ADJ
ftr-340	162	21	level	level	NOUN
ftr-340	162	22	,	,	PUNCT
ftr-340	162	23	but	but	CCONJ
ftr-340	162	24	that	that	PRON
ftr-340	162	25	was	be	AUX
ftr-340	162	26	not	not	PART
ftr-340	162	27	the	the	DET
ftr-340	162	28	case	case	NOUN
ftr-340	162	29	during	during	ADP
ftr-340	162	30	this	this	DET
ftr-340	162	31	era	era	NOUN
ftr-340	162	32	.	.	PUNCT
ftr-340	163	1	other	other	ADJ
ftr-340	163	2	alternatives	alternative	NOUN
ftr-340	163	3	were	be	AUX
ftr-340	163	4	to	to	PART
ftr-340	163	5	provide	provide	VERB
ftr-340	163	6	a	a	DET
ftr-340	163	7	dividend	dividend	NOUN
ftr-340	163	8	credit	credit	NOUN
ftr-340	163	9	for	for	ADP
ftr-340	163	10	firm	firm	ADJ
ftr-340	163	11	taxes	taxis	NOUN
ftr-340	163	12	paid	pay	VERB
ftr-340	163	13	on	on	ADP
ftr-340	163	14	dividends	dividend	NOUN
ftr-340	163	15	.	.	PUNCT
ftr-340	164	1	in	in	ADP
ftr-340	164	2	general	general	ADJ
ftr-340	164	3	,	,	PUNCT
ftr-340	164	4	the	the	DET
ftr-340	164	5	best	good	ADJ
ftr-340	164	6	approach	approach	NOUN
ftr-340	164	7	depended	depend	VERB
ftr-340	164	8	on	on	ADP
ftr-340	164	9	other	other	ADJ
ftr-340	164	10	elements	element	NOUN
ftr-340	164	11	of	of	ADP
ftr-340	164	12	the	the	DET
ftr-340	164	13	tax	tax	NOUN
ftr-340	164	14	structure	structure	NOUN
ftr-340	164	15	,	,	PUNCT
ftr-340	164	16	and	and	CCONJ
ftr-340	164	17	,	,	PUNCT
ftr-340	164	18	as	as	SCONJ
ftr-340	164	19	will	will	AUX
ftr-340	164	20	be	be	AUX
ftr-340	164	21	seen	see	VERB
ftr-340	164	22	subsequently	subsequently	ADV
ftr-340	164	23	,	,	PUNCT
ftr-340	164	24	on	on	ADP
ftr-340	164	25	the	the	DET
ftr-340	164	26	importance	importance	NOUN
ftr-340	164	27	of	of	ADP
ftr-340	164	28	the	the	DET
ftr-340	164	29	open	open	ADJ
ftr-340	164	30	economy.39	economy.39	ADP
ftr-340	164	31	c.	c.	PROPN
ftr-340	164	32	savings	saving	NOUN
ftr-340	164	33	and	and	CCONJ
ftr-340	164	34	risk	risk	NOUN
ftr-340	164	35	increasingly	increasingly	ADV
ftr-340	164	36	complex	complex	ADJ
ftr-340	164	37	models	model	NOUN
ftr-340	164	38	also	also	ADV
ftr-340	164	39	considered	consider	VERB
ftr-340	164	40	the	the	DET
ftr-340	164	41	effects	effect	NOUN
ftr-340	164	42	of	of	ADP
ftr-340	164	43	capital	capital	NOUN
ftr-340	164	44	income	income	NOUN
ftr-340	164	45	taxes	taxis	NOUN
ftr-340	164	46	on	on	ADP
ftr-340	164	47	savings	saving	NOUN
ftr-340	164	48	(	(	PUNCT
ftr-340	164	49	although	although	SCONJ
ftr-340	164	50	this	this	DET
ftr-340	164	51	effect	effect	NOUN
ftr-340	164	52	was	be	AUX
ftr-340	164	53	not	not	PART
ftr-340	164	54	unique	unique	ADJ
ftr-340	164	55	to	to	ADP
ftr-340	164	56	the	the	DET
ftr-340	164	57	corporate	corporate	ADJ
ftr-340	164	58	tax	tax	NOUN
ftr-340	164	59	)	)	PUNCT
ftr-340	164	60	.	.	PUNCT
ftr-340	165	1	most	most	ADJ
ftr-340	165	2	direct	direct	ADJ
ftr-340	165	3	evidence	evidence	NOUN
ftr-340	165	4	on	on	ADP
ftr-340	165	5	savings	saving	NOUN
ftr-340	165	6	rates	rate	NOUN
ftr-340	165	7	found	find	VERB
ftr-340	165	8	little	little	ADJ
ftr-340	165	9	evidence	evidence	NOUN
ftr-340	165	10	of	of	ADP
ftr-340	165	11	a	a	DET
ftr-340	165	12	relationship	relationship	NOUN
ftr-340	165	13	between	between	ADP
ftr-340	165	14	tax	tax	NOUN
ftr-340	165	15	rates	rate	NOUN
ftr-340	165	16	and	and	CCONJ
ftr-340	165	17	savings	saving	NOUN
ftr-340	165	18	rates.40	rates.40	PROPN
ftr-340	165	19	dynamic	dynamic	ADJ
ftr-340	165	20	models	model	NOUN
ftr-340	165	21	that	that	PRON
ftr-340	165	22	either	either	PRON
ftr-340	165	23	treated	treat	VERB
ftr-340	165	24	the	the	DET
ftr-340	165	25	economy	economy	NOUN
ftr-340	165	26	as	as	ADP
ftr-340	165	27	one	one	NUM
ftr-340	165	28	infinitely	infinitely	ADV
ftr-340	165	29	-	-	PUNCT
ftr-340	165	30	lived	live	VERB
ftr-340	165	31	person	person	NOUN
ftr-340	165	32	,	,	PUNCT
ftr-340	165	33	or	or	CCONJ
ftr-340	165	34	that	that	SCONJ
ftr-340	165	35	included	include	VERB
ftr-340	165	36	cohorts	cohort	NOUN
ftr-340	165	37	of	of	ADP
ftr-340	165	38	individuals	individual	NOUN
ftr-340	165	39	with	with	ADP
ftr-340	165	40	finite	finite	ADJ
ftr-340	165	41	life	life	NOUN
ftr-340	165	42	spans	span	NOUN
ftr-340	165	43	,	,	PUNCT
ftr-340	165	44	found	find	VERB
ftr-340	165	45	mixed	mixed	ADJ
ftr-340	165	46	results	result	NOUN
ftr-340	165	47	for	for	ADP
ftr-340	165	48	savings	saving	NOUN
ftr-340	165	49	effects	effect	NOUN
ftr-340	165	50	depending	depend	VERB
ftr-340	165	51	on	on	ADP
ftr-340	165	52	the	the	DET
ftr-340	165	53	model	model	NOUN
ftr-340	165	54	and	and	CCONJ
ftr-340	165	55	whether	whether	SCONJ
ftr-340	165	56	the	the	DET
ftr-340	165	57	capital	capital	NOUN
ftr-340	165	58	income	income	NOUN
ftr-340	165	59	tax	tax	NOUN
ftr-340	165	60	was	be	AUX
ftr-340	165	61	replaced	replace	VERB
ftr-340	165	62	with	with	ADP
ftr-340	165	63	a	a	DET
ftr-340	165	64	wage	wage	NOUN
ftr-340	165	65	tax	tax	NOUN
ftr-340	165	66	or	or	CCONJ
ftr-340	165	67	a	a	DET
ftr-340	165	68	consumption	consumption	NOUN
ftr-340	165	69	tax.41	tax.41	ADP
ftr-340	165	70	many	many	ADJ
ftr-340	165	71	economists	economist	NOUN
ftr-340	165	72	came	come	VERB
ftr-340	165	73	to	to	PART
ftr-340	165	74	have	have	VERB
ftr-340	165	75	reservations	reservation	NOUN
ftr-340	165	76	about	about	ADP
ftr-340	165	77	these	these	DET
ftr-340	165	78	models	model	NOUN
ftr-340	165	79	that	that	PRON
ftr-340	165	80	depicted	depict	VERB
ftr-340	165	81	super	super	ADJ
ftr-340	165	82	-	-	ADJ
ftr-340	165	83	rational	rational	ADJ
ftr-340	165	84	,	,	PUNCT
ftr-340	165	85	perfectlyinformed	perfectlyinforme	VERB
ftr-340	165	86	individuals	individual	NOUN
ftr-340	165	87	making	make	VERB
ftr-340	165	88	savings	saving	NOUN
ftr-340	165	89	decisions	decision	NOUN
ftr-340	165	90	.	.	PUNCT
ftr-340	166	1	finally	finally	ADV
ftr-340	166	2	,	,	PUNCT
ftr-340	166	3	economists	economist	NOUN
ftr-340	166	4	had	have	AUX
ftr-340	166	5	long	long	ADV
ftr-340	166	6	recognized	recognize	VERB
ftr-340	166	7	that	that	SCONJ
ftr-340	166	8	capital	capital	NOUN
ftr-340	166	9	income	income	NOUN
ftr-340	166	10	taxes	taxis	NOUN
ftr-340	166	11	offset	offset	VERB
ftr-340	166	12	some	some	PRON
ftr-340	166	13	of	of	ADP
ftr-340	166	14	their	their	PRON
ftr-340	166	15	burden	burden	NOUN
ftr-340	166	16	with	with	ADP
ftr-340	166	17	the	the	DET
ftr-340	166	18	reduced	reduce	VERB
ftr-340	166	19	variance	variance	NOUN
ftr-340	166	20	of	of	ADP
ftr-340	166	21	return	return	NOUN
ftr-340	166	22	:	:	PUNCT
ftr-340	166	23	when	when	SCONJ
ftr-340	166	24	income	income	NOUN
ftr-340	166	25	falls	fall	VERB
ftr-340	166	26	,	,	PUNCT
ftr-340	166	27	the	the	DET
ftr-340	166	28	government	government	NOUN
ftr-340	166	29	shares	share	VERB
ftr-340	166	30	in	in	ADP
ftr-340	166	31	the	the	DET
ftr-340	166	32	reduction	reduction	NOUN
ftr-340	166	33	,	,	PUNCT
ftr-340	166	34	just	just	ADV
ftr-340	166	35	as	as	SCONJ
ftr-340	166	36	it	it	PRON
ftr-340	166	37	shares	share	VERB
ftr-340	166	38	in	in	ADP
ftr-340	166	39	the	the	DET
ftr-340	166	40	rise	rise	NOUN
ftr-340	166	41	.	.	PUNCT
ftr-340	167	1	with	with	ADP
ftr-340	167	2	perfect	perfect	ADJ
ftr-340	167	3	offset	offset	NOUN
ftr-340	167	4	of	of	ADP
ftr-340	167	5	losses	loss	NOUN
ftr-340	167	6	,	,	PUNCT
ftr-340	167	7	indeed	indeed	ADV
ftr-340	167	8	,	,	PUNCT
ftr-340	167	9	one	one	PRON
ftr-340	167	10	could	could	AUX
ftr-340	167	11	argue	argue	VERB
ftr-340	167	12	that	that	SCONJ
ftr-340	167	13	there	there	PRON
ftr-340	167	14	is	be	VERB
ftr-340	167	15	no	no	DET
ftr-340	167	16	burden	burden	NOUN
ftr-340	167	17	of	of	ADP
ftr-340	167	18	the	the	DET
ftr-340	167	19	tax.42	tax.42	NOUN
ftr-340	167	20	38	38	NUM
ftr-340	167	21	.	.	PUNCT
ftr-340	168	1	see	see	VERB
ftr-340	168	2	supra	supra	PROPN
ftr-340	168	3	notes	note	VERB
ftr-340	168	4	24	24	NUM
ftr-340	168	5	-	-	SYM
ftr-340	168	6	26	26	NUM
ftr-340	168	7	and	and	CCONJ
ftr-340	168	8	accompanying	accompany	VERB
ftr-340	168	9	text	text	NOUN
ftr-340	168	10	.	.	PUNCT
ftr-340	169	1	39	39	NUM
ftr-340	169	2	.	.	PUNCT
ftr-340	170	1	gravelle	gravelle	PROPN
ftr-340	170	2	,	,	PUNCT
ftr-340	170	3	supra	supra	PROPN
ftr-340	170	4	note	note	PROPN
ftr-340	170	5	37	37	NUM
ftr-340	170	6	,	,	PUNCT
ftr-340	170	7	at	at	ADP
ftr-340	170	8	90	90	NUM
ftr-340	170	9	-	-	SYM
ftr-340	170	10	93	93	NUM
ftr-340	170	11	(	(	PUNCT
ftr-340	170	12	reviewing	review	VERB
ftr-340	170	13	alternative	alternative	ADJ
ftr-340	170	14	approaches	approach	NOUN
ftr-340	170	15	)	)	PUNCT
ftr-340	170	16	.	.	PUNCT
ftr-340	171	1	40	40	NUM
ftr-340	171	2	.	.	PUNCT
ftr-340	172	1	i	i	PRON
ftr-340	172	2	d.	d.	PROPN
ftr-340	172	3	41	41	NUM
ftr-340	172	4	.	.	PUNCT
ftr-340	173	1	gravelle	gravelle	PROPN
ftr-340	173	2	,	,	PUNCT
ftr-340	173	3	supra	supra	PROPN
ftr-340	173	4	note	note	NOUN
ftr-340	173	5	32	32	NUM
ftr-340	173	6	,	,	PUNCT
ftr-340	173	7	at	at	ADP
ftr-340	173	8	374	374	NUM
ftr-340	173	9	-	-	SYM
ftr-340	173	10	375	375	NUM
ftr-340	173	11	for	for	ADP
ftr-340	173	12	a	a	DET
ftr-340	173	13	review	review	NOUN
ftr-340	173	14	.	.	PUNCT
ftr-340	174	1	42	42	NUM
ftr-340	174	2	.	.	PUNCT
ftr-340	175	1	see	see	VERB
ftr-340	175	2	,	,	PUNCT
ftr-340	175	3	e.g.	e.g.	ADV
ftr-340	175	4	,	,	PUNCT
ftr-340	175	5	evsey	evsey	PROPN
ftr-340	175	6	v.	v.	ADP
ftr-340	175	7	domar	domar	PROPN
ftr-340	175	8	&	&	CCONJ
ftr-340	175	9	richard	richard	PROPN
ftr-340	175	10	a.	a.	PROPN
ftr-340	175	11	musgrave	musgrave	PROPN
ftr-340	175	12	,	,	PUNCT
ftr-340	175	13	proportional	proportional	ADJ
ftr-340	175	14	income	income	NOUN
ftr-340	175	15	taxation	taxation	NOUN
ftr-340	175	16	and	and	CCONJ
ftr-340	175	17	risk	risk	NOUN
ftr-340	175	18	-	-	PUNCT
ftr-340	175	19	taking	taking	NOUN
ftr-340	175	20	,	,	PUNCT
ftr-340	175	21	58	58	NUM
ftr-340	175	22	q.	q.	PROPN
ftr-340	175	23	j.	j.	PROPN
ftr-340	175	24	econ	econ	PROPN
ftr-340	175	25	.	.	PUNCT
ftr-340	176	1	388	388	NUM
ftr-340	176	2	(	(	PUNCT
ftr-340	176	3	1944	1944	NUM
ftr-340	176	4	)	)	PUNCT
ftr-340	176	5	;	;	PUNCT
ftr-340	177	1	roger	roger	PROPN
ftr-340	177	2	gordon	gordon	PROPN
ftr-340	177	3	,	,	PUNCT
ftr-340	177	4	taxation	taxation	NOUN
ftr-340	177	5	of	of	ADP
ftr-340	177	6	corporate	corporate	ADJ
ftr-340	177	7	capital	capital	NOUN
ftr-340	177	8	income	income	NOUN
ftr-340	177	9	:	:	PUNCT
ftr-340	177	10	tax	tax	NOUN
ftr-340	177	11	revenues	revenue	NOUN
ftr-340	177	12	vs.	vs.	ADP
ftr-340	177	13	tax	tax	NOUN
ftr-340	177	14	distortions	distortion	NOUN
ftr-340	177	15	,	,	PUNCT
ftr-340	177	16	100	100	NUM
ftr-340	177	17	q.	q.	PROPN
ftr-340	177	18	j.	j.	PROPN
ftr-340	177	19	econ	econ	PROPN
ftr-340	177	20	.	.	PROPN
ftr-340	177	21	1	1	NUM
ftr-340	177	22	(	(	PUNCT
ftr-340	177	23	1985	1985	NUM
ftr-340	177	24	)	)	PUNCT
ftr-340	177	25	.	.	PUNCT
ftr-340	178	1	2011	2011	NUM
ftr-340	178	2	]	]	PUNCT
ftr-340	178	3	the	the	DET
ftr-340	178	4	corporate	corporate	ADJ
ftr-340	178	5	income	income	NOUN
ftr-340	178	6	tax	tax	NOUN
ftr-340	178	7	85	85	NUM
ftr-340	178	8	d.	d.	NOUN
ftr-340	178	9	investment	investment	NOUN
ftr-340	178	10	subsidies	subsidy	NOUN
ftr-340	178	11	while	while	SCONJ
ftr-340	178	12	economic	economic	ADJ
ftr-340	178	13	analysis	analysis	NOUN
ftr-340	178	14	was	be	AUX
ftr-340	178	15	making	make	VERB
ftr-340	178	16	strides	stride	NOUN
ftr-340	178	17	in	in	ADP
ftr-340	178	18	modeling	model	VERB
ftr-340	178	19	the	the	DET
ftr-340	178	20	incidence	incidence	NOUN
ftr-340	178	21	of	of	ADP
ftr-340	178	22	the	the	DET
ftr-340	178	23	corporate	corporate	ADJ
ftr-340	178	24	tax	tax	NOUN
ftr-340	178	25	,	,	PUNCT
ftr-340	178	26	and	and	CCONJ
ftr-340	178	27	to	to	ADP
ftr-340	178	28	some	some	DET
ftr-340	178	29	extent	extent	NOUN
ftr-340	178	30	other	other	ADJ
ftr-340	178	31	behavioral	behavioral	ADJ
ftr-340	178	32	effects	effect	NOUN
ftr-340	178	33	,	,	PUNCT
ftr-340	178	34	events	event	NOUN
ftr-340	178	35	were	be	AUX
ftr-340	178	36	occurring	occur	VERB
ftr-340	178	37	within	within	ADP
ftr-340	178	38	the	the	DET
ftr-340	178	39	corporate	corporate	ADJ
ftr-340	178	40	tax	tax	NOUN
ftr-340	178	41	that	that	PRON
ftr-340	178	42	created	create	VERB
ftr-340	178	43	new	new	ADJ
ftr-340	178	44	challenges	challenge	NOUN
ftr-340	178	45	:	:	PUNCT
ftr-340	178	46	the	the	DET
ftr-340	178	47	growth	growth	NOUN
ftr-340	178	48	of	of	ADP
ftr-340	178	49	investment	investment	NOUN
ftr-340	178	50	subsidies	subsidy	NOUN
ftr-340	178	51	.	.	PUNCT
ftr-340	179	1	a	a	DET
ftr-340	179	2	variety	variety	NOUN
ftr-340	179	3	of	of	ADP
ftr-340	179	4	preferences	preference	NOUN
ftr-340	179	5	had	have	AUX
ftr-340	179	6	occurred	occur	VERB
ftr-340	179	7	in	in	ADP
ftr-340	179	8	the	the	DET
ftr-340	179	9	corporate	corporate	ADJ
ftr-340	179	10	tax	tax	NOUN
ftr-340	179	11	beginning	beginning	NOUN
ftr-340	179	12	in	in	ADP
ftr-340	179	13	the	the	DET
ftr-340	179	14	early	early	ADJ
ftr-340	179	15	years	year	NOUN
ftr-340	179	16	;	;	PUNCT
ftr-340	179	17	indeed	indeed	ADV
ftr-340	179	18	,	,	PUNCT
ftr-340	179	19	depreciable	depreciable	ADJ
ftr-340	179	20	lives	life	NOUN
ftr-340	179	21	had	have	AUX
ftr-340	179	22	been	be	AUX
ftr-340	179	23	largely	largely	ADV
ftr-340	179	24	left	leave	VERB
ftr-340	179	25	to	to	ADP
ftr-340	179	26	the	the	DET
ftr-340	179	27	taxpayer	taxpayer	NOUN
ftr-340	179	28	’s	’s	PART
ftr-340	179	29	discretion	discretion	NOUN
ftr-340	179	30	(	(	PUNCT
ftr-340	179	31	although	although	SCONJ
ftr-340	179	32	the	the	DET
ftr-340	179	33	straight	straight	ADJ
ftr-340	179	34	-	-	PUNCT
ftr-340	179	35	line	line	NOUN
ftr-340	179	36	method	method	NOUN
ftr-340	179	37	was	be	AUX
ftr-340	179	38	required).43	required).43	X
ftr-340	179	39	not	not	PART
ftr-340	179	40	surprisingly	surprisingly	ADV
ftr-340	179	41	,	,	PUNCT
ftr-340	179	42	this	this	DET
ftr-340	179	43	freedom	freedom	NOUN
ftr-340	179	44	to	to	PART
ftr-340	179	45	set	set	VERB
ftr-340	179	46	deductions	deduction	NOUN
ftr-340	179	47	led	lead	VERB
ftr-340	179	48	to	to	ADP
ftr-340	179	49	revenue	revenue	NOUN
ftr-340	179	50	shortfalls	shortfall	NOUN
ftr-340	179	51	,	,	PUNCT
ftr-340	179	52	and	and	CCONJ
ftr-340	179	53	in	in	ADP
ftr-340	179	54	1934	1934	NUM
ftr-340	179	55	the	the	DET
ftr-340	179	56	internal	internal	ADJ
ftr-340	179	57	revenue	revenue	NOUN
ftr-340	179	58	service	service	NOUN
ftr-340	179	59	began	begin	VERB
ftr-340	179	60	to	to	PART
ftr-340	179	61	prescribe	prescribe	VERB
ftr-340	179	62	useful	useful	ADJ
ftr-340	179	63	lives.44	lives.44	NOUN
ftr-340	179	64	if	if	SCONJ
ftr-340	179	65	the	the	DET
ftr-340	179	66	lives	life	NOUN
ftr-340	179	67	and	and	CCONJ
ftr-340	179	68	methods	method	NOUN
ftr-340	179	69	were	be	AUX
ftr-340	179	70	correct	correct	ADJ
ftr-340	179	71	,	,	PUNCT
ftr-340	179	72	income	income	NOUN
ftr-340	179	73	would	would	AUX
ftr-340	179	74	be	be	AUX
ftr-340	179	75	taxed	tax	VERB
ftr-340	179	76	at	at	ADP
ftr-340	179	77	higher	high	ADJ
ftr-340	179	78	than	than	ADP
ftr-340	179	79	the	the	DET
ftr-340	179	80	statutory	statutory	ADJ
ftr-340	179	81	rate	rate	NOUN
ftr-340	179	82	with	with	ADP
ftr-340	179	83	inflation	inflation	NOUN
ftr-340	179	84	because	because	SCONJ
ftr-340	179	85	depreciation	depreciation	NOUN
ftr-340	179	86	deductions	deduction	NOUN
ftr-340	179	87	were	be	AUX
ftr-340	179	88	not	not	PART
ftr-340	179	89	stated	state	VERB
ftr-340	179	90	in	in	ADP
ftr-340	179	91	current	current	ADJ
ftr-340	179	92	dollars	dollar	NOUN
ftr-340	179	93	.	.	PUNCT
ftr-340	180	1	with	with	ADP
ftr-340	180	2	the	the	DET
ftr-340	180	3	statutory	statutory	ADJ
ftr-340	180	4	rate	rate	NOUN
ftr-340	180	5	at	at	ADP
ftr-340	180	6	fifty	fifty	NUM
ftr-340	180	7	-	-	PUNCT
ftr-340	180	8	two	two	NUM
ftr-340	180	9	percent	percent	NOUN
ftr-340	180	10	in	in	ADP
ftr-340	180	11	1954	1954	NUM
ftr-340	180	12	,	,	PUNCT
ftr-340	180	13	the	the	DET
ftr-340	180	14	effective	effective	ADJ
ftr-340	180	15	rate	rate	NOUN
ftr-340	180	16	on	on	ADP
ftr-340	180	17	new	new	ADJ
ftr-340	180	18	investment	investment	NOUN
ftr-340	180	19	at	at	ADP
ftr-340	180	20	the	the	DET
ftr-340	180	21	firm	firm	ADJ
ftr-340	180	22	level	level	NOUN
ftr-340	180	23	was	be	AUX
ftr-340	180	24	estimated	estimate	VERB
ftr-340	180	25	at	at	ADP
ftr-340	180	26	sixty	sixty	NUM
ftr-340	180	27	-	-	PUNCT
ftr-340	180	28	three	three	NUM
ftr-340	180	29	percent.45	percent.45	ADJ
ftr-340	180	30	(	(	PUNCT
ftr-340	180	31	this	this	DET
ftr-340	180	32	measure	measure	NOUN
ftr-340	180	33	of	of	ADP
ftr-340	180	34	effective	effective	ADJ
ftr-340	180	35	tax	tax	NOUN
ftr-340	180	36	rate	rate	NOUN
ftr-340	180	37	examines	examine	VERB
ftr-340	180	38	a	a	DET
ftr-340	180	39	prospective	prospective	ADJ
ftr-340	180	40	investment	investment	NOUN
ftr-340	180	41	and	and	CCONJ
ftr-340	180	42	estimates	estimate	VERB
ftr-340	180	43	the	the	DET
ftr-340	180	44	pre	pre	ADJ
ftr-340	180	45	-	-	ADJ
ftr-340	180	46	tax	tax	ADJ
ftr-340	180	47	return	return	NOUN
ftr-340	180	48	given	give	VERB
ftr-340	180	49	a	a	DET
ftr-340	180	50	required	require	VERB
ftr-340	180	51	after	after	ADP
ftr-340	180	52	-	-	PUNCT
ftr-340	180	53	tax	tax	NOUN
ftr-340	180	54	,	,	PUNCT
ftr-340	180	55	with	with	ADP
ftr-340	180	56	the	the	DET
ftr-340	180	57	effective	effective	ADJ
ftr-340	180	58	tax	tax	NOUN
ftr-340	180	59	rate	rate	NOUN
ftr-340	180	60	the	the	DET
ftr-340	180	61	difference	difference	NOUN
ftr-340	180	62	in	in	ADP
ftr-340	180	63	returns	return	NOUN
ftr-340	180	64	as	as	ADP
ftr-340	180	65	a	a	DET
ftr-340	180	66	share	share	NOUN
ftr-340	180	67	of	of	ADP
ftr-340	180	68	the	the	DET
ftr-340	180	69	pre	pre	ADJ
ftr-340	180	70	-	-	ADJ
ftr-340	180	71	tax	tax	ADJ
ftr-340	180	72	return	return	NOUN
ftr-340	180	73	)	)	PUNCT
ftr-340	180	74	.	.	PUNCT
ftr-340	181	1	in	in	ADP
ftr-340	181	2	1954	1954	NUM
ftr-340	181	3	,	,	PUNCT
ftr-340	181	4	adoption	adoption	NOUN
ftr-340	181	5	of	of	ADP
ftr-340	181	6	accelerated	accelerated	ADJ
ftr-340	181	7	methods	method	NOUN
ftr-340	181	8	appeared	appear	VERB
ftr-340	181	9	to	to	PART
ftr-340	181	10	bring	bring	VERB
ftr-340	181	11	depreciation	depreciation	NOUN
ftr-340	181	12	in	in	ADP
ftr-340	181	13	line	line	NOUN
ftr-340	181	14	with	with	ADP
ftr-340	181	15	statutory	statutory	ADJ
ftr-340	181	16	rates	rate	NOUN
ftr-340	181	17	at	at	ADP
ftr-340	181	18	prevailing	prevail	VERB
ftr-340	181	19	inflation	inflation	NOUN
ftr-340	181	20	rates	rate	NOUN
ftr-340	181	21	,	,	PUNCT
ftr-340	181	22	with	with	ADP
ftr-340	181	23	an	an	DET
ftr-340	181	24	effective	effective	ADJ
ftr-340	181	25	tax	tax	NOUN
ftr-340	181	26	rate	rate	NOUN
ftr-340	181	27	of	of	ADP
ftr-340	181	28	fifty	fifty	NUM
ftr-340	181	29	percent.46	percent.46	NOUN
ftr-340	181	30	but	but	CCONJ
ftr-340	181	31	in	in	ADP
ftr-340	181	32	1962	1962	NUM
ftr-340	181	33	,	,	PUNCT
ftr-340	181	34	the	the	DET
ftr-340	181	35	adoption	adoption	NOUN
ftr-340	181	36	of	of	ADP
ftr-340	181	37	an	an	DET
ftr-340	181	38	investment	investment	NOUN
ftr-340	181	39	tax	tax	NOUN
ftr-340	181	40	credit	credit	NOUN
ftr-340	181	41	and	and	CCONJ
ftr-340	181	42	shorter	short	ADJ
ftr-340	181	43	depreciable	depreciable	ADJ
ftr-340	181	44	lives	life	NOUN
ftr-340	181	45	led	lead	VERB
ftr-340	181	46	to	to	ADP
ftr-340	181	47	an	an	DET
ftr-340	181	48	estimated	estimate	VERB
ftr-340	181	49	fortytwo	fortytwo	NUM
ftr-340	181	50	percent	percent	NOUN
ftr-340	181	51	rate.47	rate.47	NOUN
ftr-340	181	52	the	the	DET
ftr-340	181	53	statutory	statutory	ADJ
ftr-340	181	54	rate	rate	NOUN
ftr-340	181	55	was	be	AUX
ftr-340	181	56	cut	cut	VERB
ftr-340	181	57	to	to	ADP
ftr-340	181	58	forty	forty	NUM
ftr-340	181	59	-	-	PUNCT
ftr-340	181	60	eight	eight	NUM
ftr-340	181	61	percent	percent	NOUN
ftr-340	181	62	by	by	ADP
ftr-340	181	63	the	the	DET
ftr-340	181	64	1964	1964	NUM
ftr-340	181	65	legislation.48	legislation.48	NOUN
ftr-340	181	66	the	the	DET
ftr-340	181	67	investment	investment	NOUN
ftr-340	181	68	credit	credit	NOUN
ftr-340	181	69	was	be	AUX
ftr-340	181	70	on	on	ADV
ftr-340	181	71	-	-	PUNCT
ftr-340	181	72	again	again	ADV
ftr-340	181	73	,	,	PUNCT
ftr-340	181	74	off	off	ADV
ftr-340	181	75	-	-	PUNCT
ftr-340	181	76	again	again	ADV
ftr-340	181	77	during	during	ADP
ftr-340	181	78	the	the	DET
ftr-340	181	79	1960s	1960	NOUN
ftr-340	181	80	and	and	CCONJ
ftr-340	181	81	inflation	inflation	NOUN
ftr-340	181	82	increased	increase	VERB
ftr-340	181	83	substantially	substantially	ADV
ftr-340	181	84	in	in	ADP
ftr-340	181	85	the	the	DET
ftr-340	181	86	late	late	ADJ
ftr-340	181	87	sixties	sixty	NOUN
ftr-340	181	88	causing	cause	VERB
ftr-340	181	89	effective	effective	ADJ
ftr-340	181	90	tax	tax	NOUN
ftr-340	181	91	burdens	burden	NOUN
ftr-340	181	92	to	to	PART
ftr-340	181	93	rise	rise	VERB
ftr-340	181	94	which	which	PRON
ftr-340	181	95	largely	largely	ADV
ftr-340	181	96	offset	offset	VERB
ftr-340	181	97	new	new	ADJ
ftr-340	181	98	shorter	short	ADJ
ftr-340	181	99	lives	life	NOUN
ftr-340	181	100	introduced	introduce	VERB
ftr-340	181	101	in	in	ADP
ftr-340	181	102	1971.49	1971.49	NUM
ftr-340	181	103	dramatically	dramatically	ADV
ftr-340	181	104	shorter	short	ADJ
ftr-340	181	105	lives	life	NOUN
ftr-340	181	106	in	in	ADP
ftr-340	181	107	1981	1981	NUM
ftr-340	181	108	,	,	PUNCT
ftr-340	181	109	however	however	ADV
ftr-340	181	110	,	,	PUNCT
ftr-340	181	111	pushed	push	VERB
ftr-340	181	112	effective	effective	ADJ
ftr-340	181	113	rates	rate	NOUN
ftr-340	181	114	towards	towards	ADP
ftr-340	181	115	thirty	thirty	NUM
ftr-340	181	116	-	-	PUNCT
ftr-340	181	117	five	five	NUM
ftr-340	181	118	percent	percent	NOUN
ftr-340	181	119	,	,	PUNCT
ftr-340	181	120	as	as	SCONJ
ftr-340	181	121	compared	compare	VERB
ftr-340	181	122	to	to	ADP
ftr-340	181	123	a	a	DET
ftr-340	181	124	statutory	statutory	ADJ
ftr-340	181	125	tax	tax	NOUN
ftr-340	181	126	rate	rate	NOUN
ftr-340	181	127	of	of	ADP
ftr-340	181	128	fortysix	fortysix	ADJ
ftr-340	181	129	percent.50	percent.50	PROPN
ftr-340	181	130	43	43	NUM
ftr-340	181	131	.	.	PUNCT
ftr-340	182	1	gravelle	gravelle	PROPN
ftr-340	182	2	,	,	PUNCT
ftr-340	182	3	supra	supra	PROPN
ftr-340	182	4	note	note	PROPN
ftr-340	182	5	37	37	NUM
ftr-340	182	6	,	,	PUNCT
ftr-340	182	7	at	at	ADP
ftr-340	182	8	263	263	NUM
ftr-340	182	9	-	-	SYM
ftr-340	182	10	67	67	NUM
ftr-340	182	11	(	(	PUNCT
ftr-340	182	12	providing	provide	VERB
ftr-340	182	13	a	a	DET
ftr-340	182	14	history	history	NOUN
ftr-340	182	15	of	of	ADP
ftr-340	182	16	depreciation	depreciation	NOUN
ftr-340	182	17	policy	policy	NOUN
ftr-340	182	18	and	and	CCONJ
ftr-340	182	19	the	the	DET
ftr-340	182	20	investment	investment	NOUN
ftr-340	182	21	credit	credit	NOUN
ftr-340	182	22	)	)	PUNCT
ftr-340	182	23	.	.	PUNCT
ftr-340	183	1	44	44	NUM
ftr-340	183	2	.	.	PUNCT
ftr-340	184	1	revenue	revenue	NOUN
ftr-340	184	2	act	act	NOUN
ftr-340	184	3	of	of	ADP
ftr-340	184	4	1934	1934	NUM
ftr-340	184	5	,	,	PUNCT
ftr-340	184	6	pub	pub	NOUN
ftr-340	184	7	.	.	PUNCT
ftr-340	185	1	l.	l.	PROPN
ftr-340	185	2	no	no	INTJ
ftr-340	185	3	.	.	PROPN
ftr-340	186	1	73	73	NUM
ftr-340	186	2	-	-	SYM
ftr-340	186	3	216	216	NUM
ftr-340	186	4	,	,	PUNCT
ftr-340	186	5	48	48	NUM
ftr-340	186	6	stat	stat	NOUN
ftr-340	186	7	.	.	PUNCT
ftr-340	187	1	680	680	NUM
ftr-340	187	2	(	(	PUNCT
ftr-340	187	3	1934	1934	NUM
ftr-340	187	4	)	)	PUNCT
ftr-340	187	5	.	.	PUNCT
ftr-340	188	1	45	45	NUM
ftr-340	188	2	.	.	PUNCT
ftr-340	189	1	see	see	VERB
ftr-340	189	2	jane	jane	PROPN
ftr-340	189	3	g.	g.	PROPN
ftr-340	189	4	gravelle	gravelle	PROPN
ftr-340	189	5	,	,	PUNCT
ftr-340	189	6	the	the	DET
ftr-340	189	7	corporate	corporate	ADJ
ftr-340	189	8	tax	tax	NOUN
ftr-340	189	9	:	:	PUNCT
ftr-340	189	10	where	where	SCONJ
ftr-340	189	11	has	have	AUX
ftr-340	189	12	it	it	PRON
ftr-340	189	13	been	be	AUX
ftr-340	189	14	and	and	CCONJ
ftr-340	189	15	where	where	SCONJ
ftr-340	189	16	is	be	AUX
ftr-340	189	17	it	it	PRON
ftr-340	189	18	going	go	VERB
ftr-340	189	19	?	?	PUNCT
ftr-340	189	20	,	,	PUNCT
ftr-340	189	21	57	57	NUM
ftr-340	189	22	nat’l	nat’l	NOUN
ftr-340	189	23	tax	tax	NOUN
ftr-340	189	24	j.	j.	PROPN
ftr-340	189	25	903	903	PROPN
ftr-340	189	26	,	,	PUNCT
ftr-340	189	27	905	905	NUM
ftr-340	189	28	(	(	PUNCT
ftr-340	189	29	2004	2004	NUM
ftr-340	189	30	)	)	PUNCT
ftr-340	189	31	.	.	PUNCT
ftr-340	190	1	46	46	NUM
ftr-340	190	2	.	.	PUNCT
ftr-340	191	1	revenue	revenue	NOUN
ftr-340	191	2	act	act	NOUN
ftr-340	191	3	of	of	ADP
ftr-340	191	4	1954	1954	NUM
ftr-340	191	5	,	,	PUNCT
ftr-340	191	6	pub	pub	NOUN
ftr-340	191	7	.	.	PUNCT
ftr-340	192	1	l.	l.	PROPN
ftr-340	192	2	no	no	INTJ
ftr-340	192	3	.	.	PROPN
ftr-340	193	1	83	83	NUM
ftr-340	193	2	-	-	SYM
ftr-340	193	3	591	591	NUM
ftr-340	193	4	,	,	PUNCT
ftr-340	193	5	§	§	PROPN
ftr-340	193	6	167	167	NUM
ftr-340	193	7	,	,	PUNCT
ftr-340	193	8	68a	68a	NOUN
ftr-340	193	9	stat	stat	VERB
ftr-340	193	10	.	.	PUNCT
ftr-340	194	1	5	5	NUM
ftr-340	194	2	(	(	PUNCT
ftr-340	194	3	1954	1954	NUM
ftr-340	194	4	)	)	PUNCT
ftr-340	194	5	;	;	PUNCT
ftr-340	194	6	gravelle	gravelle	NOUN
ftr-340	194	7	,	,	PUNCT
ftr-340	194	8	supra	supra	PROPN
ftr-340	194	9	note	note	PROPN
ftr-340	194	10	45	45	NUM
ftr-340	194	11	,	,	PUNCT
ftr-340	194	12	at	at	ADP
ftr-340	194	13	905	905	NUM
ftr-340	194	14	.	.	PUNCT
ftr-340	195	1	47	47	NUM
ftr-340	195	2	.	.	PUNCT
ftr-340	196	1	revenue	revenue	NOUN
ftr-340	196	2	act	act	NOUN
ftr-340	196	3	of	of	ADP
ftr-340	196	4	1962	1962	NUM
ftr-340	196	5	,	,	PUNCT
ftr-340	196	6	pub	pub	NOUN
ftr-340	196	7	.	.	PUNCT
ftr-340	197	1	l.	l.	PROPN
ftr-340	197	2	no	no	INTJ
ftr-340	197	3	.	.	PROPN
ftr-340	198	1	87	87	NUM
ftr-340	198	2	-	-	SYM
ftr-340	198	3	834	834	NUM
ftr-340	198	4	,	,	PUNCT
ftr-340	198	5	§	§	PROPN
ftr-340	198	6	38	38	NUM
ftr-340	198	7	,	,	PUNCT
ftr-340	198	8	76	76	NUM
ftr-340	198	9	stat	stat	NOUN
ftr-340	198	10	.	.	PUNCT
ftr-340	199	1	1009	1009	NUM
ftr-340	199	2	(	(	PUNCT
ftr-340	199	3	1962	1962	NUM
ftr-340	199	4	)	)	PUNCT
ftr-340	199	5	;	;	PUNCT
ftr-340	199	6	rev	rev	PROPN
ftr-340	199	7	.	.	PROPN
ftr-340	199	8	proc	proc	PROPN
ftr-340	199	9	.	.	PUNCT
ftr-340	200	1	62	62	NUM
ftr-340	200	2	-	-	SYM
ftr-340	200	3	21	21	NUM
ftr-340	200	4	,	,	PUNCT
ftr-340	200	5	1962	1962	NUM
ftr-340	200	6	-	-	SYM
ftr-340	200	7	2	2	NUM
ftr-340	200	8	c.b	c.b	PROPN
ftr-340	200	9	.	.	PROPN
ftr-340	200	10	418	418	NUM
ftr-340	200	11	;	;	PUNCT
ftr-340	200	12	gravelle	gravelle	NOUN
ftr-340	200	13	,	,	PUNCT
ftr-340	200	14	supra	supra	PROPN
ftr-340	200	15	note	note	PROPN
ftr-340	200	16	45	45	NUM
ftr-340	200	17	,	,	PUNCT
ftr-340	200	18	at	at	ADP
ftr-340	200	19	905	905	NUM
ftr-340	200	20	.	.	PUNCT
ftr-340	201	1	48	48	NUM
ftr-340	201	2	.	.	PUNCT
ftr-340	202	1	revenue	revenue	NOUN
ftr-340	202	2	act	act	NOUN
ftr-340	202	3	of	of	ADP
ftr-340	202	4	1964	1964	NUM
ftr-340	202	5	,	,	PUNCT
ftr-340	202	6	pub	pub	NOUN
ftr-340	202	7	.	.	PUNCT
ftr-340	203	1	l.	l.	PROPN
ftr-340	203	2	no	no	INTJ
ftr-340	203	3	.	.	PROPN
ftr-340	204	1	88	88	NUM
ftr-340	204	2	-	-	SYM
ftr-340	204	3	272	272	NUM
ftr-340	204	4	,	,	PUNCT
ftr-340	204	5	78	78	NUM
ftr-340	204	6	stat	stat	NOUN
ftr-340	204	7	.	.	PUNCT
ftr-340	205	1	19	19	NUM
ftr-340	205	2	(	(	PUNCT
ftr-340	205	3	1964	1964	NUM
ftr-340	205	4	)	)	PUNCT
ftr-340	205	5	.	.	PUNCT
ftr-340	206	1	49	49	NUM
ftr-340	206	2	.	.	PUNCT
ftr-340	207	1	revenue	revenue	NOUN
ftr-340	207	2	act	act	NOUN
ftr-340	207	3	of	of	ADP
ftr-340	207	4	1971	1971	NUM
ftr-340	207	5	,	,	PUNCT
ftr-340	207	6	pub	pub	NOUN
ftr-340	207	7	.	.	PUNCT
ftr-340	208	1	l.	l.	PROPN
ftr-340	208	2	no	no	INTJ
ftr-340	208	3	.	.	PROPN
ftr-340	209	1	92	92	NUM
ftr-340	209	2	-	-	SYM
ftr-340	209	3	178	178	NUM
ftr-340	209	4	,	,	PUNCT
ftr-340	209	5	§	§	PROPN
ftr-340	209	6	109	109	NUM
ftr-340	209	7	,	,	PUNCT
ftr-340	209	8	85	85	NUM
ftr-340	209	9	stat	stat	NOUN
ftr-340	209	10	.	.	PUNCT
ftr-340	210	1	508	508	NUM
ftr-340	210	2	(	(	PUNCT
ftr-340	210	3	1971	1971	NUM
ftr-340	210	4	)	)	PUNCT
ftr-340	210	5	.	.	PUNCT
ftr-340	211	1	50	50	NUM
ftr-340	211	2	.	.	PUNCT
ftr-340	212	1	economic	economic	ADJ
ftr-340	212	2	recovery	recovery	NOUN
ftr-340	212	3	tax	tax	NOUN
ftr-340	212	4	act	act	NOUN
ftr-340	212	5	of	of	ADP
ftr-340	212	6	1981	1981	NUM
ftr-340	212	7	,	,	PUNCT
ftr-340	212	8	pub	pub	NOUN
ftr-340	212	9	.	.	PUNCT
ftr-340	213	1	l.	l.	PROPN
ftr-340	213	2	no	no	INTJ
ftr-340	213	3	.	.	PROPN
ftr-340	214	1	97	97	NUM
ftr-340	214	2	-	-	SYM
ftr-340	214	3	34	34	NUM
ftr-340	214	4	,	,	PUNCT
ftr-340	214	5	95	95	NUM
ftr-340	214	6	stat	stat	NOUN
ftr-340	214	7	.	.	PUNCT
ftr-340	215	1	172	172	NUM
ftr-340	215	2	(	(	PUNCT
ftr-340	215	3	1981	1981	NUM
ftr-340	215	4	)	)	PUNCT
ftr-340	215	5	;	;	PUNCT
ftr-340	215	6	gravelle	gravelle	NOUN
ftr-340	215	7	,	,	PUNCT
ftr-340	215	8	supra	supra	PROPN
ftr-340	215	9	note	note	PROPN
ftr-340	215	10	45	45	NUM
ftr-340	215	11	,	,	PUNCT
ftr-340	215	12	at	at	ADP
ftr-340	215	13	905	905	NUM
ftr-340	215	14	.	.	PUNCT
ftr-340	216	1	86	86	NUM
ftr-340	216	2	florida	florida	PROPN
ftr-340	216	3	tax	tax	NOUN
ftr-340	216	4	review	review	NOUN
ftr-340	216	5	[	[	X
ftr-340	216	6	vol.11:2	vol.11:2	NOUN
ftr-340	216	7	this	this	DET
ftr-340	216	8	era	era	NOUN
ftr-340	216	9	of	of	ADP
ftr-340	216	10	fluctuating	fluctuate	VERB
ftr-340	216	11	tax	tax	NOUN
ftr-340	216	12	rates	rate	NOUN
ftr-340	216	13	and	and	CCONJ
ftr-340	216	14	varying	vary	VERB
ftr-340	216	15	investment	investment	NOUN
ftr-340	216	16	subsidies	subsidy	NOUN
ftr-340	216	17	ended	end	VERB
ftr-340	216	18	in	in	ADP
ftr-340	216	19	the	the	DET
ftr-340	216	20	mid	mid	ADJ
ftr-340	216	21	1980s	1980	NOUN
ftr-340	216	22	when	when	SCONJ
ftr-340	216	23	inflation	inflation	NOUN
ftr-340	216	24	began	begin	VERB
ftr-340	216	25	to	to	PART
ftr-340	216	26	subside	subside	VERB
ftr-340	216	27	and	and	CCONJ
ftr-340	216	28	stabilize	stabilize	VERB
ftr-340	216	29	,	,	PUNCT
ftr-340	216	30	and	and	CCONJ
ftr-340	216	31	the	the	DET
ftr-340	216	32	tax	tax	NOUN
ftr-340	216	33	reform	reform	PROPN
ftr-340	216	34	act	act	NOUN
ftr-340	216	35	of	of	ADP
ftr-340	216	36	1986	1986	NUM
ftr-340	216	37	broadened	broaden	VERB
ftr-340	216	38	the	the	DET
ftr-340	216	39	base	base	NOUN
ftr-340	216	40	and	and	CCONJ
ftr-340	216	41	lowered	lower	VERB
ftr-340	216	42	the	the	DET
ftr-340	216	43	rate.51	rate.51	NOUN
ftr-340	216	44	the	the	DET
ftr-340	216	45	statutory	statutory	ADJ
ftr-340	216	46	corporate	corporate	ADJ
ftr-340	216	47	rate	rate	NOUN
ftr-340	216	48	was	be	AUX
ftr-340	216	49	lowered	lower	VERB
ftr-340	216	50	to	to	ADP
ftr-340	216	51	thirty	thirty	NUM
ftr-340	216	52	-	-	PUNCT
ftr-340	216	53	four	four	NUM
ftr-340	216	54	percent	percent	NOUN
ftr-340	216	55	,	,	PUNCT
ftr-340	216	56	the	the	DET
ftr-340	216	57	investment	investment	NOUN
ftr-340	216	58	credit	credit	NOUN
ftr-340	216	59	was	be	AUX
ftr-340	216	60	repealed	repeal	VERB
ftr-340	216	61	,	,	PUNCT
ftr-340	216	62	and	and	CCONJ
ftr-340	216	63	depreciation	depreciation	NOUN
ftr-340	216	64	more	more	ADV
ftr-340	216	65	in	in	ADP
ftr-340	216	66	line	line	NOUN
ftr-340	216	67	in	in	ADP
ftr-340	216	68	present	present	ADJ
ftr-340	216	69	value	value	NOUN
ftr-340	216	70	with	with	ADP
ftr-340	216	71	economic	economic	ADJ
ftr-340	216	72	depreciation	depreciation	NOUN
ftr-340	216	73	was	be	AUX
ftr-340	216	74	enacted	enact	VERB
ftr-340	216	75	.	.	PUNCT
ftr-340	217	1	the	the	DET
ftr-340	217	2	tax	tax	NOUN
ftr-340	217	3	rate	rate	NOUN
ftr-340	217	4	in	in	ADP
ftr-340	217	5	1987	1987	NUM
ftr-340	217	6	was	be	AUX
ftr-340	217	7	estimated	estimate	VERB
ftr-340	217	8	to	to	PART
ftr-340	217	9	be	be	AUX
ftr-340	217	10	about	about	ADV
ftr-340	217	11	the	the	DET
ftr-340	217	12	same	same	ADJ
ftr-340	217	13	as	as	ADP
ftr-340	217	14	the	the	DET
ftr-340	217	15	statutory	statutory	ADJ
ftr-340	217	16	rate	rate	NOUN
ftr-340	217	17	,	,	PUNCT
ftr-340	217	18	although	although	SCONJ
ftr-340	217	19	that	that	DET
ftr-340	217	20	rate	rate	NOUN
ftr-340	217	21	has	have	AUX
ftr-340	217	22	since	since	ADV
ftr-340	217	23	declined	decline	VERB
ftr-340	217	24	a	a	DET
ftr-340	217	25	few	few	ADJ
ftr-340	217	26	percentage	percentage	NOUN
ftr-340	217	27	points	point	NOUN
ftr-340	217	28	because	because	SCONJ
ftr-340	217	29	of	of	ADP
ftr-340	217	30	the	the	DET
ftr-340	217	31	further	further	ADJ
ftr-340	217	32	decline	decline	NOUN
ftr-340	217	33	in	in	ADP
ftr-340	217	34	inflation	inflation	NOUN
ftr-340	217	35	(	(	PUNCT
ftr-340	217	36	partially	partially	ADV
ftr-340	217	37	offsetting	offset	VERB
ftr-340	217	38	an	an	DET
ftr-340	217	39	increased	increase	VERB
ftr-340	217	40	depreciable	depreciable	ADJ
ftr-340	217	41	life	life	NOUN
ftr-340	217	42	for	for	ADP
ftr-340	217	43	nonresidential	nonresidential	ADJ
ftr-340	217	44	buildings	building	NOUN
ftr-340	217	45	and	and	CCONJ
ftr-340	217	46	a	a	DET
ftr-340	217	47	one	one	NUM
ftr-340	217	48	percentage	percentage	NOUN
ftr-340	217	49	point	point	NOUN
ftr-340	217	50	increase	increase	NOUN
ftr-340	217	51	in	in	ADP
ftr-340	217	52	the	the	DET
ftr-340	217	53	corporate	corporate	ADJ
ftr-340	217	54	rate).52	rate).52	NOUN
ftr-340	217	55	economists	economist	NOUN
ftr-340	217	56	experienced	experience	VERB
ftr-340	217	57	some	some	DET
ftr-340	217	58	lags	lag	NOUN
ftr-340	217	59	in	in	ADP
ftr-340	217	60	coming	come	VERB
ftr-340	217	61	to	to	ADP
ftr-340	217	62	terms	term	NOUN
ftr-340	217	63	with	with	ADP
ftr-340	217	64	how	how	SCONJ
ftr-340	217	65	to	to	PART
ftr-340	217	66	analyze	analyze	VERB
ftr-340	217	67	these	these	DET
ftr-340	217	68	subsidies	subsidy	NOUN
ftr-340	217	69	,	,	PUNCT
ftr-340	217	70	as	as	ADV
ftr-340	217	71	well	well	ADV
ftr-340	217	72	as	as	ADP
ftr-340	217	73	the	the	DET
ftr-340	217	74	effects	effect	NOUN
ftr-340	217	75	of	of	ADP
ftr-340	217	76	inflation	inflation	NOUN
ftr-340	217	77	,	,	PUNCT
ftr-340	217	78	on	on	ADP
ftr-340	217	79	overall	overall	ADJ
ftr-340	217	80	investment	investment	NOUN
ftr-340	217	81	and	and	CCONJ
ftr-340	217	82	on	on	ADP
ftr-340	217	83	investment	investment	NOUN
ftr-340	217	84	in	in	ADP
ftr-340	217	85	assets	asset	NOUN
ftr-340	217	86	of	of	ADP
ftr-340	217	87	different	different	ADJ
ftr-340	217	88	durabilities	durability	NOUN
ftr-340	217	89	.	.	PUNCT
ftr-340	218	1	the	the	DET
ftr-340	218	2	first	first	ADJ
ftr-340	218	3	modern	modern	ADJ
ftr-340	218	4	theory	theory	NOUN
ftr-340	218	5	examining	examine	VERB
ftr-340	218	6	investments	investment	NOUN
ftr-340	218	7	in	in	ADP
ftr-340	218	8	depreciable	depreciable	ADJ
ftr-340	218	9	assets	asset	NOUN
ftr-340	218	10	was	be	AUX
ftr-340	218	11	not	not	PART
ftr-340	218	12	published	publish	VERB
ftr-340	218	13	until	until	ADP
ftr-340	218	14	1963	1963	NUM
ftr-340	218	15	,	,	PUNCT
ftr-340	218	16	and	and	CCONJ
ftr-340	218	17	taxes	taxis	NOUN
ftr-340	218	18	were	be	AUX
ftr-340	218	19	not	not	PART
ftr-340	218	20	immediately	immediately	ADV
ftr-340	218	21	incorporated	incorporate	VERB
ftr-340	218	22	into	into	ADP
ftr-340	218	23	the	the	DET
ftr-340	218	24	analysis.53	analysis.53	NOUN
ftr-340	218	25	through	through	ADP
ftr-340	218	26	some	some	DET
ftr-340	218	27	auspicious	auspicious	ADJ
ftr-340	218	28	developments	development	NOUN
ftr-340	218	29	in	in	ADP
ftr-340	218	30	theory	theory	NOUN
ftr-340	218	31	and	and	CCONJ
ftr-340	218	32	in	in	ADP
ftr-340	218	33	evidence	evidence	NOUN
ftr-340	218	34	on	on	ADP
ftr-340	218	35	economic	economic	ADJ
ftr-340	218	36	depreciation	depreciation	NOUN
ftr-340	218	37	rates	rate	NOUN
ftr-340	218	38	,	,	PUNCT
ftr-340	218	39	along	along	ADP
ftr-340	218	40	with	with	ADP
ftr-340	218	41	devising	devise	VERB
ftr-340	218	42	a	a	DET
ftr-340	218	43	simple	simple	ADJ
ftr-340	218	44	method	method	NOUN
ftr-340	218	45	of	of	ADP
ftr-340	218	46	communicating	communicate	VERB
ftr-340	218	47	with	with	ADP
ftr-340	218	48	policy	policy	NOUN
ftr-340	218	49	makers	maker	NOUN
ftr-340	218	50	(	(	PUNCT
ftr-340	218	51	effective	effective	ADJ
ftr-340	218	52	tax	tax	NOUN
ftr-340	218	53	rates	rate	NOUN
ftr-340	218	54	)	)	PUNCT
ftr-340	218	55	,	,	PUNCT
ftr-340	218	56	economists	economist	NOUN
ftr-340	218	57	could	could	AUX
ftr-340	218	58	show	show	VERB
ftr-340	218	59	how	how	SCONJ
ftr-340	218	60	investment	investment	NOUN
ftr-340	218	61	subsidies	subsidy	NOUN
ftr-340	218	62	produced	produce	VERB
ftr-340	218	63	distortions	distortion	NOUN
ftr-340	218	64	across	across	ADP
ftr-340	218	65	assets	asset	NOUN
ftr-340	218	66	of	of	ADP
ftr-340	218	67	durability	durability	NOUN
ftr-340	218	68	and	and	CCONJ
ftr-340	218	69	could	could	AUX
ftr-340	218	70	,	,	PUNCT
ftr-340	218	71	indeed	indeed	ADV
ftr-340	218	72	,	,	PUNCT
ftr-340	218	73	lead	lead	VERB
ftr-340	218	74	to	to	ADP
ftr-340	218	75	negative	negative	ADJ
ftr-340	218	76	tax	tax	NOUN
ftr-340	218	77	rates	rate	NOUN
ftr-340	218	78	,	,	PUNCT
ftr-340	218	79	as	as	SCONJ
ftr-340	218	80	was	be	AUX
ftr-340	218	81	the	the	DET
ftr-340	218	82	case	case	NOUN
ftr-340	218	83	in	in	ADP
ftr-340	218	84	1981.54	1981.54	NUM
ftr-340	218	85	while	while	SCONJ
ftr-340	218	86	this	this	DET
ftr-340	218	87	analysis	analysis	NOUN
ftr-340	218	88	may	may	AUX
ftr-340	218	89	not	not	PART
ftr-340	218	90	have	have	AUX
ftr-340	218	91	been	be	AUX
ftr-340	218	92	responsible	responsible	ADJ
ftr-340	218	93	for	for	ADP
ftr-340	218	94	the	the	DET
ftr-340	218	95	eliminating	eliminating	NOUN
ftr-340	218	96	of	of	ADP
ftr-340	218	97	subsidies	subsidy	NOUN
ftr-340	218	98	in	in	ADP
ftr-340	218	99	1986	1986	NUM
ftr-340	218	100	,	,	PUNCT
ftr-340	218	101	it	it	PRON
ftr-340	218	102	provided	provide	VERB
ftr-340	218	103	analytic	analytic	ADJ
ftr-340	218	104	support	support	NOUN
ftr-340	218	105	for	for	ADP
ftr-340	218	106	these	these	DET
ftr-340	218	107	revisions	revision	NOUN
ftr-340	218	108	.	.	PUNCT
ftr-340	219	1	e.	e.	PROPN
ftr-340	219	2	the	the	DET
ftr-340	219	3	corporate	corporate	ADJ
ftr-340	219	4	tax	tax	NOUN
ftr-340	219	5	world	world	NOUN
ftr-340	219	6	after	after	ADP
ftr-340	219	7	1986	1986	NUM
ftr-340	219	8	in	in	ADP
ftr-340	219	9	a	a	DET
ftr-340	219	10	closed	closed	ADJ
ftr-340	219	11	economy	economy	NOUN
ftr-340	219	12	world	world	NOUN
ftr-340	219	13	,	,	PUNCT
ftr-340	219	14	the	the	DET
ftr-340	219	15	corporate	corporate	ADJ
ftr-340	219	16	tax	tax	NOUN
ftr-340	219	17	was	be	AUX
ftr-340	219	18	beginning	begin	VERB
ftr-340	219	19	to	to	PART
ftr-340	219	20	look	look	VERB
ftr-340	219	21	quite	quite	ADV
ftr-340	219	22	sensible	sensible	ADJ
ftr-340	219	23	.	.	PUNCT
ftr-340	220	1	rates	rate	NOUN
ftr-340	220	2	were	be	AUX
ftr-340	220	3	actually	actually	ADV
ftr-340	220	4	slightly	slightly	ADV
ftr-340	220	5	above	above	ADP
ftr-340	220	6	the	the	DET
ftr-340	220	7	top	top	ADJ
ftr-340	220	8	individual	individual	ADJ
ftr-340	220	9	rate	rate	NOUN
ftr-340	220	10	(	(	PUNCT
ftr-340	220	11	although	although	SCONJ
ftr-340	220	12	that	that	PRON
ftr-340	220	13	did	do	AUX
ftr-340	220	14	not	not	PART
ftr-340	220	15	last	last	VERB
ftr-340	220	16	past	past	ADP
ftr-340	220	17	1993	1993	NUM
ftr-340	220	18	)	)	PUNCT
ftr-340	220	19	and	and	CCONJ
ftr-340	220	20	,	,	PUNCT
ftr-340	220	21	for	for	ADP
ftr-340	220	22	that	that	DET
ftr-340	220	23	reason	reason	NOUN
ftr-340	220	24	,	,	PUNCT
ftr-340	220	25	it	it	PRON
ftr-340	220	26	was	be	AUX
ftr-340	220	27	possible	possible	ADJ
ftr-340	220	28	to	to	PART
ftr-340	220	29	consider	consider	VERB
ftr-340	220	30	some	some	DET
ftr-340	220	31	different	different	ADJ
ftr-340	220	32	integration	integration	NOUN
ftr-340	220	33	methods	method	NOUN
ftr-340	220	34	,	,	PUNCT
ftr-340	220	35	such	such	ADJ
ftr-340	220	36	as	as	ADP
ftr-340	220	37	eliminating	eliminate	VERB
ftr-340	220	38	taxes	taxis	NOUN
ftr-340	220	39	at	at	ADP
ftr-340	220	40	the	the	DET
ftr-340	220	41	individual	individual	ADJ
ftr-340	220	42	level	level	NOUN
ftr-340	220	43	on	on	ADP
ftr-340	220	44	dividends	dividend	NOUN
ftr-340	220	45	.	.	PUNCT
ftr-340	221	1	in	in	ADP
ftr-340	221	2	the	the	DET
ftr-340	221	3	late	late	ADJ
ftr-340	221	4	1980s	1980	NOUN
ftr-340	221	5	,	,	PUNCT
ftr-340	221	6	the	the	DET
ftr-340	221	7	treasury	treasury	PROPN
ftr-340	221	8	department	department	NOUN
ftr-340	221	9	engaged	engage	VERB
ftr-340	221	10	in	in	ADP
ftr-340	221	11	an	an	DET
ftr-340	221	12	extensive	extensive	ADJ
ftr-340	221	13	study	study	NOUN
ftr-340	221	14	of	of	ADP
ftr-340	221	15	corporate	corporate	ADJ
ftr-340	221	16	integration	integration	NOUN
ftr-340	221	17	and	and	CCONJ
ftr-340	221	18	exclusion	exclusion	NOUN
ftr-340	221	19	of	of	ADP
ftr-340	221	20	dividends	dividend	NOUN
ftr-340	221	21	at	at	ADP
ftr-340	221	22	the	the	DET
ftr-340	221	23	individual	individual	ADJ
ftr-340	221	24	level	level	NOUN
ftr-340	221	25	was	be	AUX
ftr-340	221	26	considered	consider	VERB
ftr-340	221	27	a	a	DET
ftr-340	221	28	possible	possible	ADJ
ftr-340	221	29	option.55	option.55	NOUN
ftr-340	221	30	the	the	DET
ftr-340	221	31	treasury	treasury	NOUN
ftr-340	221	32	studied	study	VERB
ftr-340	221	33	a	a	DET
ftr-340	221	34	comprehensive	comprehensive	ADJ
ftr-340	221	35	business	business	NOUN
ftr-340	221	36	income	income	NOUN
ftr-340	221	37	tax	tax	NOUN
ftr-340	221	38	(	(	PUNCT
ftr-340	221	39	cbit	cbit	NOUN
ftr-340	221	40	)	)	PUNCT
ftr-340	221	41	that	that	PRON
ftr-340	221	42	taxed	tax	VERB
ftr-340	221	43	51	51	NUM
ftr-340	221	44	.	.	PUNCT
ftr-340	222	1	tax	tax	NOUN
ftr-340	222	2	reform	reform	PROPN
ftr-340	222	3	act	act	NOUN
ftr-340	222	4	of	of	ADP
ftr-340	222	5	1986	1986	NUM
ftr-340	222	6	,	,	PUNCT
ftr-340	222	7	pub	pub	NOUN
ftr-340	222	8	.	.	PUNCT
ftr-340	223	1	l.	l.	PROPN
ftr-340	223	2	no	no	INTJ
ftr-340	223	3	.	.	PROPN
ftr-340	224	1	99	99	NUM
ftr-340	224	2	-	-	SYM
ftr-340	224	3	514	514	NUM
ftr-340	224	4	,	,	PUNCT
ftr-340	224	5	100	100	NUM
ftr-340	224	6	stat	stat	NOUN
ftr-340	224	7	.	.	PUNCT
ftr-340	225	1	2085	2085	NUM
ftr-340	225	2	(	(	PUNCT
ftr-340	225	3	1986	1986	NUM
ftr-340	225	4	)	)	PUNCT
ftr-340	225	5	.	.	PUNCT
ftr-340	226	1	52	52	NUM
ftr-340	226	2	.	.	PUNCT
ftr-340	227	1	gravelle	gravelle	PROPN
ftr-340	227	2	,	,	PUNCT
ftr-340	227	3	supra	supra	PROPN
ftr-340	227	4	note	note	PROPN
ftr-340	227	5	45	45	NUM
ftr-340	227	6	,	,	PUNCT
ftr-340	227	7	at	at	ADP
ftr-340	227	8	905	905	NUM
ftr-340	227	9	.	.	PUNCT
ftr-340	228	1	53	53	NUM
ftr-340	228	2	.	.	PUNCT
ftr-340	228	3	dale	dale	PROPN
ftr-340	228	4	jorgenson	jorgenson	PROPN
ftr-340	228	5	,	,	PUNCT
ftr-340	228	6	capital	capital	NOUN
ftr-340	228	7	theory	theory	NOUN
ftr-340	228	8	and	and	CCONJ
ftr-340	228	9	investment	investment	NOUN
ftr-340	228	10	behavior	behavior	NOUN
ftr-340	228	11	,	,	PUNCT
ftr-340	228	12	53	53	NUM
ftr-340	228	13	am	am	NOUN
ftr-340	228	14	.	.	PUNCT
ftr-340	229	1	econ	econ	PROPN
ftr-340	229	2	.	.	PUNCT
ftr-340	230	1	rev	rev	PROPN
ftr-340	230	2	.	.	PROPN
ftr-340	230	3	247	247	NUM
ftr-340	230	4	(	(	PUNCT
ftr-340	230	5	1963	1963	NUM
ftr-340	230	6	)	)	PUNCT
ftr-340	230	7	;	;	PUNCT
ftr-340	230	8	gravelle	gravelle	NOUN
ftr-340	230	9	,	,	PUNCT
ftr-340	230	10	supra	supra	PROPN
ftr-340	230	11	note	note	NOUN
ftr-340	230	12	32	32	NUM
ftr-340	230	13	,	,	PUNCT
ftr-340	230	14	at	at	ADP
ftr-340	230	15	372	372	NUM
ftr-340	230	16	-	-	SYM
ftr-340	230	17	374	374	NUM
ftr-340	230	18	(	(	PUNCT
ftr-340	230	19	discussing	discuss	VERB
ftr-340	230	20	the	the	DET
ftr-340	230	21	forces	force	NOUN
ftr-340	230	22	that	that	PRON
ftr-340	230	23	came	come	VERB
ftr-340	230	24	together	together	ADV
ftr-340	230	25	,	,	PUNCT
ftr-340	230	26	both	both	CCONJ
ftr-340	230	27	theoretical	theoretical	ADJ
ftr-340	230	28	and	and	CCONJ
ftr-340	230	29	empirical	empirical	ADJ
ftr-340	230	30	,	,	PUNCT
ftr-340	230	31	that	that	PRON
ftr-340	230	32	allowed	allow	VERB
ftr-340	230	33	economists	economist	NOUN
ftr-340	230	34	to	to	PART
ftr-340	230	35	access	access	VERB
ftr-340	230	36	investment	investment	NOUN
ftr-340	230	37	subsidies	subsidy	NOUN
ftr-340	230	38	)	)	PUNCT
ftr-340	230	39	.	.	PUNCT
ftr-340	231	1	54	54	NUM
ftr-340	231	2	.	.	PUNCT
ftr-340	232	1	gravelle	gravelle	PROPN
ftr-340	232	2	,	,	PUNCT
ftr-340	232	3	supra	supra	PROPN
ftr-340	232	4	note	note	PROPN
ftr-340	232	5	45	45	NUM
ftr-340	232	6	,	,	PUNCT
ftr-340	232	7	at	at	ADP
ftr-340	232	8	905	905	NUM
ftr-340	232	9	.	.	PUNCT
ftr-340	233	1	55	55	NUM
ftr-340	233	2	.	.	PUNCT
ftr-340	234	1	u.s	u.s	PROPN
ftr-340	234	2	.	.	PROPN
ftr-340	234	3	dept	dept	PROPN
ftr-340	234	4	.	.	PROPN
ftr-340	234	5	of	of	ADP
ftr-340	234	6	treasury	treasury	PROPN
ftr-340	234	7	,	,	PUNCT
ftr-340	234	8	report	report	NOUN
ftr-340	234	9	on	on	ADP
ftr-340	234	10	integration	integration	NOUN
ftr-340	234	11	of	of	ADP
ftr-340	234	12	the	the	DET
ftr-340	234	13	individual	individual	ADJ
ftr-340	234	14	and	and	CCONJ
ftr-340	234	15	corporate	corporate	ADJ
ftr-340	234	16	tax	tax	NOUN
ftr-340	234	17	systems	system	NOUN
ftr-340	234	18	,	,	PUNCT
ftr-340	234	19	washington	washington	PROPN
ftr-340	234	20	,	,	PUNCT
ftr-340	234	21	d.c	d.c	PROPN
ftr-340	234	22	.	.	PROPN
ftr-340	234	23	,	,	PUNCT
ftr-340	234	24	u.s	u.s	PROPN
ftr-340	234	25	.	.	PROPN
ftr-340	234	26	government	government	NOUN
ftr-340	234	27	printing	printing	NOUN
ftr-340	234	28	office	office	NOUN
ftr-340	234	29	,	,	PUNCT
ftr-340	234	30	1992	1992	NUM
ftr-340	234	31	.	.	PUNCT
ftr-340	235	1	2011	2011	NUM
ftr-340	235	2	]	]	PUNCT
ftr-340	235	3	the	the	DET
ftr-340	235	4	corporate	corporate	ADJ
ftr-340	235	5	income	income	NOUN
ftr-340	235	6	tax	tax	NOUN
ftr-340	235	7	87	87	NUM
ftr-340	235	8	earnings	earning	NOUN
ftr-340	235	9	from	from	ADP
ftr-340	235	10	debt	debt	NOUN
ftr-340	235	11	and	and	CCONJ
ftr-340	235	12	equity	equity	NOUN
ftr-340	235	13	only	only	ADV
ftr-340	235	14	at	at	ADP
ftr-340	235	15	the	the	DET
ftr-340	235	16	firm	firm	ADJ
ftr-340	235	17	level	level	NOUN
ftr-340	235	18	.	.	PUNCT
ftr-340	236	1	a	a	DET
ftr-340	236	2	reduction	reduction	NOUN
ftr-340	236	3	in	in	ADP
ftr-340	236	4	the	the	DET
ftr-340	236	5	tax	tax	NOUN
ftr-340	236	6	rate	rate	NOUN
ftr-340	236	7	on	on	ADP
ftr-340	236	8	dividends	dividend	NOUN
ftr-340	236	9	was	be	AUX
ftr-340	236	10	enacted	enact	VERB
ftr-340	236	11	in	in	ADP
ftr-340	236	12	2003	2003	NUM
ftr-340	236	13	,	,	PUNCT
ftr-340	236	14	although	although	SCONJ
ftr-340	236	15	it	it	PRON
ftr-340	236	16	was	be	AUX
ftr-340	236	17	a	a	DET
ftr-340	236	18	temporary	temporary	ADJ
ftr-340	236	19	part	part	NOUN
ftr-340	236	20	of	of	ADP
ftr-340	236	21	the	the	DET
ftr-340	236	22	bush	bush	PROPN
ftr-340	236	23	tax	tax	NOUN
ftr-340	236	24	cuts.56	cuts.56	VERB
ftr-340	236	25	other	other	ADJ
ftr-340	236	26	developments	development	NOUN
ftr-340	236	27	in	in	ADP
ftr-340	236	28	the	the	DET
ftr-340	236	29	tax	tax	NOUN
ftr-340	236	30	system	system	NOUN
ftr-340	236	31	,	,	PUNCT
ftr-340	236	32	such	such	ADJ
ftr-340	236	33	as	as	ADP
ftr-340	236	34	the	the	DET
ftr-340	236	35	large	large	ADJ
ftr-340	236	36	fraction	fraction	NOUN
ftr-340	236	37	of	of	ADP
ftr-340	236	38	corporate	corporate	ADJ
ftr-340	236	39	stock	stock	NOUN
ftr-340	236	40	now	now	ADV
ftr-340	236	41	held	hold	VERB
ftr-340	236	42	in	in	ADP
ftr-340	236	43	tax	tax	NOUN
ftr-340	236	44	-	-	PUNCT
ftr-340	236	45	exempt	exempt	ADJ
ftr-340	236	46	retirement	retirement	NOUN
ftr-340	236	47	plans	plan	NOUN
ftr-340	236	48	,	,	PUNCT
ftr-340	236	49	made	make	VERB
ftr-340	236	50	reducing	reduce	VERB
ftr-340	236	51	individual	individual	ADJ
ftr-340	236	52	level	level	NOUN
ftr-340	236	53	taxation	taxation	NOUN
ftr-340	236	54	less	less	ADV
ftr-340	236	55	expensive	expensive	ADJ
ftr-340	236	56	.	.	PUNCT
ftr-340	237	1	inflation	inflation	NOUN
ftr-340	237	2	rates	rate	NOUN
ftr-340	237	3	were	be	AUX
ftr-340	237	4	lower	low	ADJ
ftr-340	237	5	which	which	PRON
ftr-340	237	6	,	,	PUNCT
ftr-340	237	7	along	along	ADP
ftr-340	237	8	with	with	ADP
ftr-340	237	9	lower	low	ADJ
ftr-340	237	10	firm	firm	ADJ
ftr-340	237	11	level	level	NOUN
ftr-340	237	12	rates	rate	NOUN
ftr-340	237	13	,	,	PUNCT
ftr-340	237	14	reduced	reduce	VERB
ftr-340	237	15	the	the	DET
ftr-340	237	16	debt	debt	NOUN
ftr-340	237	17	equity	equity	NOUN
ftr-340	237	18	distortion	distortion	NOUN
ftr-340	237	19	.	.	PUNCT
ftr-340	238	1	depreciation	depreciation	NOUN
ftr-340	238	2	methods	method	NOUN
ftr-340	238	3	appeared	appear	VERB
ftr-340	238	4	to	to	PART
ftr-340	238	5	treat	treat	VERB
ftr-340	238	6	different	different	ADJ
ftr-340	238	7	assets	asset	NOUN
ftr-340	238	8	in	in	ADP
ftr-340	238	9	a	a	DET
ftr-340	238	10	relatively	relatively	ADV
ftr-340	238	11	neutral	neutral	ADJ
ftr-340	238	12	fashion	fashion	NOUN
ftr-340	238	13	.	.	PUNCT
ftr-340	239	1	vi	vi	X
ftr-340	239	2	.	.	PUNCT
ftr-340	239	3	international	international	ADJ
ftr-340	239	4	tax	tax	NOUN
ftr-340	239	5	issues	issue	NOUN
ftr-340	239	6	:	:	PUNCT
ftr-340	239	7	the	the	DET
ftr-340	239	8	spoiler	spoiler	NOUN
ftr-340	239	9	?	?	PUNCT
ftr-340	240	1	even	even	ADV
ftr-340	240	2	as	as	SCONJ
ftr-340	240	3	the	the	DET
ftr-340	240	4	corporate	corporate	ADJ
ftr-340	240	5	tax	tax	NOUN
ftr-340	240	6	was	be	AUX
ftr-340	240	7	being	be	AUX
ftr-340	240	8	reformed	reform	VERB
ftr-340	240	9	,	,	PUNCT
ftr-340	240	10	events	event	NOUN
ftr-340	240	11	were	be	AUX
ftr-340	240	12	leading	lead	VERB
ftr-340	240	13	to	to	ADP
ftr-340	240	14	new	new	ADJ
ftr-340	240	15	wrinkles	wrinkle	NOUN
ftr-340	240	16	in	in	ADP
ftr-340	240	17	corporate	corporate	ADJ
ftr-340	240	18	tax	tax	NOUN
ftr-340	240	19	policy	policy	NOUN
ftr-340	240	20	making	making	NOUN
ftr-340	240	21	:	:	PUNCT
ftr-340	240	22	the	the	DET
ftr-340	240	23	increasingly	increasingly	ADV
ftr-340	240	24	open	open	ADJ
ftr-340	240	25	economy	economy	NOUN
ftr-340	240	26	,	,	PUNCT
ftr-340	240	27	the	the	DET
ftr-340	240	28	growing	grow	VERB
ftr-340	240	29	importance	importance	NOUN
ftr-340	240	30	of	of	ADP
ftr-340	240	31	intangible	intangible	ADJ
ftr-340	240	32	assets	asset	NOUN
ftr-340	240	33	,	,	PUNCT
ftr-340	240	34	and	and	CCONJ
ftr-340	240	35	more	more	ADV
ftr-340	240	36	sophisticated	sophisticated	ADJ
ftr-340	240	37	methods	method	NOUN
ftr-340	240	38	of	of	ADP
ftr-340	240	39	avoiding	avoid	VERB
ftr-340	240	40	the	the	DET
ftr-340	240	41	corporate	corporate	ADJ
ftr-340	240	42	tax	tax	NOUN
ftr-340	240	43	through	through	ADP
ftr-340	240	44	international	international	ADJ
ftr-340	240	45	profit	profit	NOUN
ftr-340	240	46	shifting	shifting	NOUN
ftr-340	240	47	.	.	PUNCT
ftr-340	241	1	a.	a.	NOUN
ftr-340	241	2	history	history	NOUN
ftr-340	241	3	of	of	ADP
ftr-340	241	4	foreign	foreign	ADJ
ftr-340	241	5	tax	tax	NOUN
ftr-340	241	6	provisions	provision	NOUN
ftr-340	241	7	through	through	ADP
ftr-340	241	8	most	most	ADJ
ftr-340	241	9	of	of	ADP
ftr-340	241	10	the	the	DET
ftr-340	241	11	development	development	NOUN
ftr-340	241	12	of	of	ADP
ftr-340	241	13	the	the	DET
ftr-340	241	14	corporate	corporate	ADJ
ftr-340	241	15	income	income	NOUN
ftr-340	241	16	tax	tax	NOUN
ftr-340	241	17	,	,	PUNCT
ftr-340	241	18	not	not	PART
ftr-340	241	19	a	a	DET
ftr-340	241	20	great	great	ADJ
ftr-340	241	21	deal	deal	NOUN
ftr-340	241	22	of	of	ADP
ftr-340	241	23	attention	attention	NOUN
ftr-340	241	24	had	have	AUX
ftr-340	241	25	been	be	AUX
ftr-340	241	26	paid	pay	VERB
ftr-340	241	27	to	to	ADP
ftr-340	241	28	international	international	ADJ
ftr-340	241	29	issues	issue	NOUN
ftr-340	241	30	.	.	PUNCT
ftr-340	242	1	legal	legal	ADJ
ftr-340	242	2	principles	principle	NOUN
ftr-340	242	3	meant	mean	VERB
ftr-340	242	4	that	that	SCONJ
ftr-340	242	5	income	income	NOUN
ftr-340	242	6	of	of	ADP
ftr-340	242	7	foreign	foreign	ADJ
ftr-340	242	8	subsidiaries	subsidiary	NOUN
ftr-340	242	9	was	be	AUX
ftr-340	242	10	not	not	PART
ftr-340	242	11	subject	subject	ADJ
ftr-340	242	12	to	to	ADP
ftr-340	242	13	u.s	u.s	PROPN
ftr-340	242	14	.	.	PROPN
ftr-340	242	15	tax	tax	NOUN
ftr-340	242	16	until	until	SCONJ
ftr-340	242	17	it	it	PRON
ftr-340	242	18	was	be	AUX
ftr-340	242	19	repatriated	repatriate	VERB
ftr-340	242	20	(	(	PUNCT
ftr-340	242	21	paid	pay	VERB
ftr-340	242	22	to	to	ADP
ftr-340	242	23	the	the	DET
ftr-340	242	24	parent	parent	NOUN
ftr-340	242	25	as	as	ADP
ftr-340	242	26	a	a	DET
ftr-340	242	27	dividend	dividend	NOUN
ftr-340	242	28	)	)	PUNCT
ftr-340	242	29	.	.	PUNCT
ftr-340	243	1	for	for	ADP
ftr-340	243	2	income	income	NOUN
ftr-340	243	3	that	that	PRON
ftr-340	243	4	was	be	AUX
ftr-340	243	5	taxed	tax	VERB
ftr-340	243	6	,	,	PUNCT
ftr-340	243	7	the	the	DET
ftr-340	243	8	first	first	ADJ
ftr-340	243	9	corporate	corporate	ADJ
ftr-340	243	10	tax	tax	NOUN
ftr-340	243	11	allowed	allow	VERB
ftr-340	243	12	a	a	DET
ftr-340	243	13	deduction	deduction	NOUN
ftr-340	243	14	for	for	ADP
ftr-340	243	15	foreign	foreign	ADJ
ftr-340	243	16	taxes	taxis	NOUN
ftr-340	243	17	paid	pay	VERB
ftr-340	243	18	,	,	PUNCT
ftr-340	243	19	which	which	PRON
ftr-340	243	20	was	be	AUX
ftr-340	243	21	converted	convert	VERB
ftr-340	243	22	into	into	ADP
ftr-340	243	23	a	a	DET
ftr-340	243	24	credit	credit	NOUN
ftr-340	243	25	in	in	ADP
ftr-340	243	26	1918.57	1918.57	NUM
ftr-340	243	27	in	in	ADP
ftr-340	243	28	1921	1921	NUM
ftr-340	243	29	,	,	PUNCT
ftr-340	243	30	foreign	foreign	ADJ
ftr-340	243	31	tax	tax	NOUN
ftr-340	243	32	credits	credit	NOUN
ftr-340	243	33	were	be	AUX
ftr-340	243	34	limited	limit	VERB
ftr-340	243	35	to	to	ADP
ftr-340	243	36	the	the	DET
ftr-340	243	37	aggregate	aggregate	ADJ
ftr-340	243	38	u.s	u.s	PROPN
ftr-340	243	39	.	.	PROPN
ftr-340	243	40	tax	tax	NOUN
ftr-340	243	41	due	due	ADJ
ftr-340	243	42	on	on	ADP
ftr-340	243	43	foreign	foreign	ADJ
ftr-340	243	44	source	source	NOUN
ftr-340	243	45	income	income	NOUN
ftr-340	243	46	(	(	PUNCT
ftr-340	243	47	the	the	DET
ftr-340	243	48	“	"	PUNCT
ftr-340	243	49	overall	overall	ADJ
ftr-340	243	50	limit	limit	NOUN
ftr-340	243	51	”	"	PUNCT
ftr-340	243	52	)	)	PUNCT
ftr-340	243	53	.	.	PUNCT
ftr-340	244	1	at	at	ADP
ftr-340	244	2	that	that	DET
ftr-340	244	3	time	time	NOUN
ftr-340	244	4	,	,	PUNCT
ftr-340	244	5	the	the	DET
ftr-340	244	6	two	two	NUM
ftr-340	244	7	basic	basic	ADJ
ftr-340	244	8	features	feature	NOUN
ftr-340	244	9	of	of	ADP
ftr-340	244	10	u.s	u.s	PROPN
ftr-340	244	11	.	.	PROPN
ftr-340	244	12	tax	tax	NOUN
ftr-340	244	13	with	with	ADP
ftr-340	244	14	respect	respect	NOUN
ftr-340	244	15	to	to	ADP
ftr-340	244	16	foreign	foreign	ADJ
ftr-340	244	17	source	source	NOUN
ftr-340	244	18	income	income	NOUN
ftr-340	244	19	were	be	AUX
ftr-340	244	20	the	the	DET
ftr-340	244	21	same	same	ADJ
ftr-340	244	22	as	as	ADP
ftr-340	244	23	those	those	PRON
ftr-340	244	24	today	today	NOUN
ftr-340	244	25	:	:	PUNCT
ftr-340	244	26	taxes	taxis	NOUN
ftr-340	244	27	on	on	ADP
ftr-340	244	28	foreign	foreign	ADJ
ftr-340	244	29	source	source	NOUN
ftr-340	244	30	income	income	NOUN
ftr-340	244	31	could	could	AUX
ftr-340	244	32	be	be	AUX
ftr-340	244	33	deferred	defer	VERB
ftr-340	244	34	indefinitely	indefinitely	ADV
ftr-340	244	35	and	and	CCONJ
ftr-340	244	36	taxes	taxis	NOUN
ftr-340	244	37	paid	pay	VERB
ftr-340	244	38	to	to	ADP
ftr-340	244	39	foreign	foreign	ADJ
ftr-340	244	40	countries	country	NOUN
ftr-340	244	41	in	in	ADP
ftr-340	244	42	excess	excess	NOUN
ftr-340	244	43	of	of	ADP
ftr-340	244	44	the	the	DET
ftr-340	244	45	u.s	u.s	PROPN
ftr-340	244	46	.	.	PROPN
ftr-340	244	47	tax	tax	NOUN
ftr-340	244	48	could	could	AUX
ftr-340	244	49	be	be	AUX
ftr-340	244	50	used	use	VERB
ftr-340	244	51	to	to	PART
ftr-340	244	52	offset	offset	VERB
ftr-340	244	53	u.s	u.s	PROPN
ftr-340	244	54	.	.	PROPN
ftr-340	244	55	tax	tax	NOUN
ftr-340	244	56	on	on	ADP
ftr-340	244	57	income	income	NOUN
ftr-340	244	58	from	from	ADP
ftr-340	244	59	low	low	ADJ
ftr-340	244	60	tax	tax	NOUN
ftr-340	244	61	countries	country	NOUN
ftr-340	244	62	(	(	PUNCT
ftr-340	244	63	cross	cross	VERB
ftr-340	244	64	crediting	crediting	NOUN
ftr-340	244	65	)	)	PUNCT
ftr-340	244	66	.	.	PUNCT
ftr-340	245	1	in	in	ADP
ftr-340	245	2	addition	addition	NOUN
ftr-340	245	3	to	to	ADP
ftr-340	245	4	cross	cross	VERB
ftr-340	245	5	-	-	ADJ
ftr-340	245	6	crediting	crediting	NOUN
ftr-340	245	7	by	by	ADP
ftr-340	245	8	country	country	NOUN
ftr-340	245	9	,	,	PUNCT
ftr-340	245	10	differential	differential	ADJ
ftr-340	245	11	foreign	foreign	ADJ
ftr-340	245	12	tax	tax	NOUN
ftr-340	245	13	rates	rate	NOUN
ftr-340	245	14	that	that	PRON
ftr-340	245	15	vary	vary	VERB
ftr-340	245	16	by	by	ADP
ftr-340	245	17	type	type	NOUN
ftr-340	245	18	of	of	ADP
ftr-340	245	19	income	income	NOUN
ftr-340	245	20	could	could	AUX
ftr-340	245	21	be	be	AUX
ftr-340	245	22	cross	cross	NOUN
ftr-340	245	23	credited	credit	VERB
ftr-340	245	24	.	.	PUNCT
ftr-340	246	1	during	during	ADP
ftr-340	246	2	various	various	ADJ
ftr-340	246	3	periods	period	NOUN
ftr-340	246	4	in	in	ADP
ftr-340	246	5	history	history	NOUN
ftr-340	246	6	,	,	PUNCT
ftr-340	246	7	beginning	begin	VERB
ftr-340	246	8	in	in	ADP
ftr-340	246	9	1932	1932	NUM
ftr-340	246	10	,	,	PUNCT
ftr-340	246	11	an	an	DET
ftr-340	246	12	alternative	alternative	ADJ
ftr-340	246	13	per	per	ADP
ftr-340	246	14	-	-	PUNCT
ftr-340	246	15	country	country	NOUN
ftr-340	246	16	limit	limit	NOUN
ftr-340	246	17	which	which	PRON
ftr-340	246	18	applied	apply	VERB
ftr-340	246	19	on	on	ADP
ftr-340	246	20	a	a	DET
ftr-340	246	21	country	country	NOUN
ftr-340	246	22	-	-	PUNCT
ftr-340	246	23	by	by	ADP
ftr-340	246	24	-	-	PUNCT
ftr-340	246	25	country	country	NOUN
ftr-340	246	26	basis	basis	NOUN
ftr-340	246	27	was	be	AUX
ftr-340	246	28	allowed	allow	VERB
ftr-340	246	29	or	or	CCONJ
ftr-340	246	30	required	require	VERB
ftr-340	246	31	,	,	PUNCT
ftr-340	246	32	although	although	SCONJ
ftr-340	246	33	regulations	regulation	NOUN
ftr-340	246	34	that	that	PRON
ftr-340	246	35	sourced	source	VERB
ftr-340	246	36	income	income	NOUN
ftr-340	246	37	to	to	ADP
ftr-340	246	38	holding	hold	VERB
ftr-340	246	39	companies	company	NOUN
ftr-340	246	40	rather	rather	ADV
ftr-340	246	41	than	than	ADP
ftr-340	246	42	the	the	DET
ftr-340	246	43	sources	source	NOUN
ftr-340	246	44	of	of	ADP
ftr-340	246	45	their	their	PRON
ftr-340	246	46	income	income	NOUN
ftr-340	246	47	allowed	allow	VERB
ftr-340	246	48	firms	firm	NOUN
ftr-340	246	49	to	to	PART
ftr-340	246	50	achieve	achieve	VERB
ftr-340	246	51	overall	overall	ADJ
ftr-340	246	52	56	56	NUM
ftr-340	246	53	.	.	PUNCT
ftr-340	247	1	jobs	job	NOUN
ftr-340	247	2	and	and	CCONJ
ftr-340	247	3	growth	growth	NOUN
ftr-340	247	4	tax	tax	NOUN
ftr-340	247	5	relief	relief	NOUN
ftr-340	247	6	reconciliation	reconciliation	NOUN
ftr-340	247	7	act	act	NOUN
ftr-340	247	8	of	of	ADP
ftr-340	247	9	2003	2003	NUM
ftr-340	247	10	,	,	PUNCT
ftr-340	247	11	pub	pub	NOUN
ftr-340	247	12	.	.	PUNCT
ftr-340	248	1	l.	l.	PROPN
ftr-340	248	2	no	no	INTJ
ftr-340	248	3	.	.	PROPN
ftr-340	249	1	108	108	NUM
ftr-340	249	2	-	-	SYM
ftr-340	249	3	27	27	NUM
ftr-340	249	4	,	,	PUNCT
ftr-340	249	5	117	117	NUM
ftr-340	249	6	stat	stat	NOUN
ftr-340	249	7	.	.	PUNCT
ftr-340	250	1	752	752	NUM
ftr-340	250	2	(	(	PUNCT
ftr-340	250	3	2003	2003	NUM
ftr-340	250	4	)	)	PUNCT
ftr-340	250	5	.	.	PUNCT
ftr-340	251	1	57	57	NUM
ftr-340	251	2	.	.	PUNCT
ftr-340	252	1	the	the	DET
ftr-340	252	2	history	history	NOUN
ftr-340	252	3	of	of	ADP
ftr-340	252	4	international	international	ADJ
ftr-340	252	5	tax	tax	NOUN
ftr-340	252	6	provisions	provision	NOUN
ftr-340	252	7	is	be	AUX
ftr-340	252	8	discussed	discuss	VERB
ftr-340	252	9	in	in	ADP
ftr-340	252	10	detail	detail	NOUN
ftr-340	252	11	,	,	PUNCT
ftr-340	252	12	through	through	ADP
ftr-340	252	13	1989	1989	NUM
ftr-340	252	14	,	,	PUNCT
ftr-340	252	15	in	in	ADP
ftr-340	252	16	william	william	PROPN
ftr-340	252	17	p.	p.	PROPN
ftr-340	252	18	mcclure	mcclure	PROPN
ftr-340	252	19	&	&	CCONJ
ftr-340	252	20	herman	herman	PROPN
ftr-340	252	21	b.	b.	PROPN
ftr-340	252	22	bouma	bouma	PROPN
ftr-340	252	23	,	,	PUNCT
ftr-340	252	24	the	the	DET
ftr-340	252	25	taxation	taxation	NOUN
ftr-340	252	26	of	of	ADP
ftr-340	252	27	foreign	foreign	ADJ
ftr-340	252	28	income	income	NOUN
ftr-340	252	29	from	from	ADP
ftr-340	252	30	1909	1909	NUM
ftr-340	252	31	to	to	ADP
ftr-340	252	32	1989	1989	NUM
ftr-340	252	33	:	:	PUNCT
ftr-340	252	34	how	how	SCONJ
ftr-340	252	35	a	a	DET
ftr-340	252	36	tilted	tilted	ADJ
ftr-340	252	37	playing	playing	NOUN
ftr-340	252	38	field	field	NOUN
ftr-340	252	39	developed	develop	VERB
ftr-340	252	40	,	,	PUNCT
ftr-340	252	41	43	43	NUM
ftr-340	252	42	tax	tax	NOUN
ftr-340	252	43	notes	note	NOUN
ftr-340	252	44	1379	1379	NUM
ftr-340	252	45	,	,	PUNCT
ftr-340	252	46	1381	1381	NUM
ftr-340	252	47	(	(	PUNCT
ftr-340	252	48	1989	1989	NUM
ftr-340	252	49	)	)	PUNCT
ftr-340	252	50	.	.	PUNCT
ftr-340	253	1	88	88	NUM
ftr-340	253	2	florida	florida	PROPN
ftr-340	253	3	tax	tax	NOUN
ftr-340	253	4	review	review	NOUN
ftr-340	253	5	[	[	X
ftr-340	253	6	vol.11:2	vol.11:2	NOUN
ftr-340	253	7	limits	limit	NOUN
ftr-340	253	8	on	on	ADP
ftr-340	253	9	their	their	PRON
ftr-340	253	10	own	own	ADJ
ftr-340	253	11	.	.	PUNCT
ftr-340	254	1	the	the	DET
ftr-340	254	2	per	per	ADP
ftr-340	254	3	-	-	PUNCT
ftr-340	254	4	country	country	NOUN
ftr-340	254	5	limit	limit	NOUN
ftr-340	254	6	was	be	AUX
ftr-340	254	7	eliminated	eliminate	VERB
ftr-340	254	8	in	in	ADP
ftr-340	254	9	1976.58	1976.58	NUM
ftr-340	254	10	however	however	ADV
ftr-340	254	11	,	,	PUNCT
ftr-340	254	12	income	income	NOUN
ftr-340	254	13	has	have	AUX
ftr-340	254	14	been	be	AUX
ftr-340	254	15	separated	separate	VERB
ftr-340	254	16	at	at	ADP
ftr-340	254	17	various	various	ADJ
ftr-340	254	18	times	time	NOUN
ftr-340	254	19	into	into	ADP
ftr-340	254	20	different	different	ADJ
ftr-340	254	21	foreign	foreign	ADJ
ftr-340	254	22	tax	tax	NOUN
ftr-340	254	23	credit	credit	NOUN
ftr-340	254	24	baskets	basket	NOUN
ftr-340	254	25	by	by	ADP
ftr-340	254	26	type	type	NOUN
ftr-340	254	27	of	of	ADP
ftr-340	254	28	income	income	NOUN
ftr-340	254	29	which	which	PRON
ftr-340	254	30	prevent	prevent	VERB
ftr-340	254	31	cross	cross	ADJ
ftr-340	254	32	-	-	ADJ
ftr-340	254	33	crediting	crediting	ADJ
ftr-340	254	34	.	.	PUNCT
ftr-340	255	1	in	in	ADP
ftr-340	255	2	the	the	DET
ftr-340	255	3	1986	1986	NUM
ftr-340	255	4	tax	tax	NOUN
ftr-340	255	5	reform	reform	NOUN
ftr-340	255	6	act	act	PROPN
ftr-340	255	7	,	,	PUNCT
ftr-340	255	8	the	the	DET
ftr-340	255	9	initial	initial	ADJ
ftr-340	255	10	treasury	treasury	NOUN
ftr-340	255	11	and	and	CCONJ
ftr-340	255	12	administration	administration	NOUN
ftr-340	255	13	proposals	proposal	NOUN
ftr-340	255	14	were	be	AUX
ftr-340	255	15	to	to	PART
ftr-340	255	16	reinstate	reinstate	VERB
ftr-340	255	17	the	the	DET
ftr-340	255	18	per	per	ADP
ftr-340	255	19	-	-	PUNCT
ftr-340	255	20	country	country	NOUN
ftr-340	255	21	limit	limit	NOUN
ftr-340	255	22	,	,	PUNCT
ftr-340	255	23	but	but	CCONJ
ftr-340	255	24	the	the	DET
ftr-340	255	25	bill	bill	NOUN
ftr-340	255	26	ultimately	ultimately	ADV
ftr-340	255	27	expanded	expand	VERB
ftr-340	255	28	the	the	DET
ftr-340	255	29	number	number	NOUN
ftr-340	255	30	of	of	ADP
ftr-340	255	31	foreign	foreign	ADJ
ftr-340	255	32	tax	tax	NOUN
ftr-340	255	33	credit	credit	NOUN
ftr-340	255	34	baskets	basket	NOUN
ftr-340	255	35	from	from	ADP
ftr-340	255	36	two	two	NUM
ftr-340	255	37	to	to	ADP
ftr-340	255	38	several.59	several.59	NOUN
ftr-340	255	39	in	in	ADP
ftr-340	255	40	2004	2004	NUM
ftr-340	255	41	,	,	PUNCT
ftr-340	255	42	numerous	numerous	ADJ
ftr-340	255	43	baskets	basket	NOUN
ftr-340	255	44	were	be	AUX
ftr-340	255	45	returned	return	VERB
ftr-340	255	46	to	to	ADP
ftr-340	255	47	two	two	NUM
ftr-340	255	48	baskets	basket	NOUN
ftr-340	255	49	,	,	PUNCT
ftr-340	255	50	passive	passive	ADJ
ftr-340	255	51	and	and	CCONJ
ftr-340	255	52	active.60	active.60	PROPN
ftr-340	255	53	in	in	ADP
ftr-340	255	54	1961	1961	NUM
ftr-340	255	55	,	,	PUNCT
ftr-340	255	56	the	the	DET
ftr-340	255	57	kennedy	kennedy	PROPN
ftr-340	255	58	administration	administration	PROPN
ftr-340	255	59	proposed	propose	VERB
ftr-340	255	60	to	to	PART
ftr-340	255	61	tax	tax	VERB
ftr-340	255	62	foreign	foreign	ADJ
ftr-340	255	63	source	source	NOUN
ftr-340	255	64	income	income	NOUN
ftr-340	255	65	currently	currently	ADV
ftr-340	255	66	(	(	PUNCT
ftr-340	255	67	except	except	SCONJ
ftr-340	255	68	for	for	ADP
ftr-340	255	69	non	non	ADJ
ftr-340	255	70	-	-	ADJ
ftr-340	255	71	tax	tax	ADJ
ftr-340	255	72	-	-	PUNCT
ftr-340	255	73	haven	haven	NOUN
ftr-340	255	74	income	income	NOUN
ftr-340	255	75	in	in	ADP
ftr-340	255	76	less	less	ADV
ftr-340	255	77	developed	develop	VERB
ftr-340	255	78	countries).61	countries).61	NOUN
ftr-340	255	79	while	while	SCONJ
ftr-340	255	80	this	this	DET
ftr-340	255	81	provision	provision	NOUN
ftr-340	255	82	was	be	AUX
ftr-340	255	83	not	not	PART
ftr-340	255	84	adopted	adopt	VERB
ftr-340	255	85	,	,	PUNCT
ftr-340	255	86	certain	certain	ADJ
ftr-340	255	87	passive	passive	ADJ
ftr-340	255	88	income	income	NOUN
ftr-340	255	89	that	that	PRON
ftr-340	255	90	was	be	AUX
ftr-340	255	91	easily	easily	ADV
ftr-340	255	92	shifted	shift	VERB
ftr-340	255	93	was	be	AUX
ftr-340	255	94	currently	currently	ADV
ftr-340	255	95	taxed	tax	VERB
ftr-340	255	96	(	(	PUNCT
ftr-340	255	97	referred	refer	VERB
ftr-340	255	98	to	to	ADP
ftr-340	255	99	as	as	ADP
ftr-340	255	100	subpart	subpart	NOUN
ftr-340	255	101	f	f	PROPN
ftr-340	255	102	income	income	NOUN
ftr-340	255	103	)	)	PUNCT
ftr-340	255	104	.	.	PUNCT
ftr-340	256	1	in	in	ADP
ftr-340	256	2	the	the	DET
ftr-340	256	3	early	early	ADJ
ftr-340	256	4	1970s	1970	NOUN
ftr-340	256	5	,	,	PUNCT
ftr-340	256	6	the	the	DET
ftr-340	256	7	burke	burke	NOUN
ftr-340	256	8	-	-	PUNCT
ftr-340	256	9	hartke	hartke	NOUN
ftr-340	256	10	proposals	proposal	NOUN
ftr-340	256	11	to	to	PART
ftr-340	256	12	eliminate	eliminate	VERB
ftr-340	256	13	deferral	deferral	ADJ
ftr-340	256	14	and	and	CCONJ
ftr-340	256	15	end	end	VERB
ftr-340	256	16	the	the	DET
ftr-340	256	17	foreign	foreign	ADJ
ftr-340	256	18	tax	tax	NOUN
ftr-340	256	19	credit	credit	NOUN
ftr-340	256	20	received	receive	VERB
ftr-340	256	21	attention	attention	NOUN
ftr-340	256	22	,	,	PUNCT
ftr-340	256	23	but	but	CCONJ
ftr-340	256	24	had	have	VERB
ftr-340	256	25	no	no	DET
ftr-340	256	26	success	success	NOUN
ftr-340	256	27	.	.	PUNCT
ftr-340	257	1	in	in	ADP
ftr-340	257	2	1978	1978	NUM
ftr-340	257	3	,	,	PUNCT
ftr-340	257	4	president	president	PROPN
ftr-340	257	5	carter	carter	PROPN
ftr-340	257	6	again	again	ADV
ftr-340	257	7	proposed	propose	VERB
ftr-340	257	8	ending	end	VERB
ftr-340	257	9	deferral.62	deferral.62	NOUN
ftr-340	257	10	despite	despite	SCONJ
ftr-340	257	11	these	these	DET
ftr-340	257	12	attentions	attention	NOUN
ftr-340	257	13	to	to	ADP
ftr-340	257	14	international	international	ADJ
ftr-340	257	15	tax	tax	NOUN
ftr-340	257	16	issues	issue	NOUN
ftr-340	257	17	,	,	PUNCT
ftr-340	257	18	most	most	ADJ
ftr-340	257	19	principal	principal	ADJ
ftr-340	257	20	decisions	decision	NOUN
ftr-340	257	21	about	about	ADP
ftr-340	257	22	the	the	DET
ftr-340	257	23	corporate	corporate	ADJ
ftr-340	257	24	tax	tax	NOUN
ftr-340	257	25	were	be	AUX
ftr-340	257	26	made	make	VERB
ftr-340	257	27	without	without	ADP
ftr-340	257	28	much	much	ADJ
ftr-340	257	29	consideration	consideration	NOUN
ftr-340	257	30	for	for	ADP
ftr-340	257	31	these	these	DET
ftr-340	257	32	concerns	concern	NOUN
ftr-340	257	33	.	.	PUNCT
ftr-340	258	1	the	the	DET
ftr-340	258	2	tax	tax	NOUN
ftr-340	258	3	reform	reform	PROPN
ftr-340	258	4	act	act	NOUN
ftr-340	258	5	of	of	ADP
ftr-340	258	6	1986	1986	NUM
ftr-340	258	7	was	be	AUX
ftr-340	258	8	no	no	DET
ftr-340	258	9	exception	exception	NOUN
ftr-340	258	10	:	:	PUNCT
ftr-340	258	11	the	the	DET
ftr-340	258	12	rate	rate	NOUN
ftr-340	258	13	of	of	ADP
ftr-340	258	14	the	the	DET
ftr-340	258	15	tax	tax	NOUN
ftr-340	258	16	was	be	AUX
ftr-340	258	17	chosen	choose	VERB
ftr-340	258	18	to	to	PART
ftr-340	258	19	be	be	AUX
ftr-340	258	20	revenue	revenue	NOUN
ftr-340	258	21	neutral	neutral	ADJ
ftr-340	258	22	and	and	CCONJ
ftr-340	258	23	close	close	ADJ
ftr-340	258	24	to	to	ADP
ftr-340	258	25	the	the	DET
ftr-340	258	26	top	top	ADJ
ftr-340	258	27	marginal	marginal	ADJ
ftr-340	258	28	individual	individual	ADJ
ftr-340	258	29	tax	tax	NOUN
ftr-340	258	30	rate	rate	NOUN
ftr-340	258	31	.	.	PUNCT
ftr-340	259	1	nevertheless	nevertheless	ADV
ftr-340	259	2	,	,	PUNCT
ftr-340	259	3	the	the	DET
ftr-340	259	4	tax	tax	NOUN
ftr-340	259	5	rate	rate	NOUN
ftr-340	259	6	reduction	reduction	NOUN
ftr-340	259	7	in	in	ADP
ftr-340	259	8	the	the	DET
ftr-340	259	9	u.s	u.s	PROPN
ftr-340	259	10	.	.	PROPN
ftr-340	259	11	,	,	PUNCT
ftr-340	259	12	along	along	ADP
ftr-340	259	13	with	with	ADP
ftr-340	259	14	rate	rate	NOUN
ftr-340	259	15	reductions	reduction	NOUN
ftr-340	259	16	that	that	PRON
ftr-340	259	17	also	also	ADV
ftr-340	259	18	occurred	occur	VERB
ftr-340	259	19	in	in	ADP
ftr-340	259	20	the	the	DET
ftr-340	259	21	u.k	u.k	PROPN
ftr-340	259	22	.	.	PROPN
ftr-340	259	23	and	and	CCONJ
ftr-340	259	24	ireland	ireland	PROPN
ftr-340	259	25	,	,	PUNCT
ftr-340	259	26	led	lead	VERB
ftr-340	259	27	to	to	ADP
ftr-340	259	28	a	a	DET
ftr-340	259	29	trend	trend	NOUN
ftr-340	259	30	in	in	ADP
ftr-340	259	31	falling	fall	VERB
ftr-340	259	32	rates	rate	NOUN
ftr-340	259	33	around	around	ADP
ftr-340	259	34	the	the	DET
ftr-340	259	35	world.63	world.63	NOUN
ftr-340	259	36	in	in	ADP
ftr-340	259	37	1982	1982	NUM
ftr-340	259	38	,	,	PUNCT
ftr-340	259	39	statutory	statutory	ADJ
ftr-340	259	40	tax	tax	NOUN
ftr-340	259	41	rates	rate	NOUN
ftr-340	259	42	,	,	PUNCT
ftr-340	259	43	including	include	VERB
ftr-340	259	44	sub	sub	ADJ
ftr-340	259	45	-	-	ADJ
ftr-340	259	46	national	national	ADJ
ftr-340	259	47	taxes	taxis	NOUN
ftr-340	259	48	,	,	PUNCT
ftr-340	259	49	were	be	AUX
ftr-340	259	50	fifty	fifty	NUM
ftr-340	259	51	percent	percent	NOUN
ftr-340	259	52	or	or	CCONJ
ftr-340	259	53	higher	high	ADJ
ftr-340	259	54	in	in	ADP
ftr-340	259	55	the	the	DET
ftr-340	259	56	g-7	g-7	NOUN
ftr-340	259	57	and	and	CCONJ
ftr-340	259	58	australia	australia	PROPN
ftr-340	259	59	,	,	PUNCT
ftr-340	259	60	except	except	SCONJ
ftr-340	259	61	for	for	ADP
ftr-340	259	62	italy	italy	PROPN
ftr-340	259	63	(	(	PUNCT
ftr-340	259	64	thirty	thirty	NUM
ftr-340	259	65	-	-	PUNCT
ftr-340	259	66	nine	nine	NUM
ftr-340	259	67	percent	percent	NOUN
ftr-340	259	68	)	)	PUNCT
ftr-340	259	69	and	and	CCONJ
ftr-340	259	70	canada	canada	PROPN
ftr-340	259	71	(	(	PUNCT
ftr-340	259	72	forty	forty	NUM
ftr-340	259	73	-	-	PUNCT
ftr-340	259	74	four	four	NUM
ftr-340	259	75	percent	percent	NOUN
ftr-340	259	76	)	)	PUNCT
ftr-340	259	77	,	,	PUNCT
ftr-340	259	78	with	with	ADP
ftr-340	259	79	indications	indication	NOUN
ftr-340	259	80	of	of	ADP
ftr-340	259	81	significant	significant	ADJ
ftr-340	259	82	variations	variation	NOUN
ftr-340	259	83	in	in	ADP
ftr-340	259	84	the	the	DET
ftr-340	259	85	effective	effective	ADJ
ftr-340	259	86	tax	tax	NOUN
ftr-340	259	87	rates	rate	NOUN
ftr-340	259	88	on	on	ADP
ftr-340	259	89	investment	investment	NOUN
ftr-340	259	90	in	in	ADP
ftr-340	259	91	equipment	equipment	NOUN
ftr-340	259	92	and	and	CCONJ
ftr-340	259	93	buildings.64	buildings.64	NOUN
ftr-340	259	94	by	by	ADP
ftr-340	259	95	2005	2005	NUM
ftr-340	259	96	,	,	PUNCT
ftr-340	259	97	they	they	PRON
ftr-340	259	98	ranged	range	VERB
ftr-340	259	99	from	from	ADP
ftr-340	259	100	thirty	thirty	NUM
ftr-340	259	101	percent	percent	NOUN
ftr-340	259	102	to	to	ADP
ftr-340	259	103	58	58	NUM
ftr-340	259	104	.	.	PUNCT
ftr-340	260	1	tax	tax	NOUN
ftr-340	260	2	reform	reform	PROPN
ftr-340	260	3	act	act	NOUN
ftr-340	260	4	of	of	ADP
ftr-340	260	5	1976	1976	NUM
ftr-340	260	6	,	,	PUNCT
ftr-340	260	7	pub	pub	NOUN
ftr-340	260	8	.	.	PUNCT
ftr-340	261	1	l.	l.	PROPN
ftr-340	261	2	no	no	INTJ
ftr-340	261	3	.	.	PROPN
ftr-340	262	1	94	94	NUM
ftr-340	262	2	-	-	SYM
ftr-340	262	3	455	455	NUM
ftr-340	262	4	,	,	PUNCT
ftr-340	262	5	90	90	NUM
ftr-340	262	6	stat	stat	NOUN
ftr-340	262	7	.	.	PUNCT
ftr-340	263	1	1720	1720	NUM
ftr-340	263	2	(	(	PUNCT
ftr-340	263	3	1976	1976	NUM
ftr-340	263	4	)	)	PUNCT
ftr-340	263	5	.	.	PUNCT
ftr-340	264	1	59	59	NUM
ftr-340	264	2	.	.	PUNCT
ftr-340	264	3	tax	tax	NOUN
ftr-340	264	4	reform	reform	PROPN
ftr-340	264	5	act	act	NOUN
ftr-340	264	6	of	of	ADP
ftr-340	264	7	1986	1986	NUM
ftr-340	264	8	,	,	PUNCT
ftr-340	264	9	pub	pub	NOUN
ftr-340	264	10	.	.	PUNCT
ftr-340	265	1	l.	l.	PROPN
ftr-340	265	2	no	no	INTJ
ftr-340	265	3	.	.	PROPN
ftr-340	266	1	99	99	NUM
ftr-340	266	2	-	-	SYM
ftr-340	266	3	514	514	NUM
ftr-340	266	4	,	,	PUNCT
ftr-340	266	5	§	§	PROPN
ftr-340	266	6	904	904	NUM
ftr-340	266	7	,	,	PUNCT
ftr-340	266	8	100	100	NUM
ftr-340	266	9	stat	stat	NOUN
ftr-340	266	10	.	.	PUNCT
ftr-340	267	1	2085	2085	NUM
ftr-340	267	2	(	(	PUNCT
ftr-340	267	3	1986	1986	NUM
ftr-340	267	4	)	)	PUNCT
ftr-340	267	5	.	.	PUNCT
ftr-340	268	1	60	60	NUM
ftr-340	268	2	.	.	PUNCT
ftr-340	269	1	american	american	ADJ
ftr-340	269	2	jobs	jobs	PROPN
ftr-340	269	3	creation	creation	PROPN
ftr-340	269	4	act	act	NOUN
ftr-340	269	5	of	of	ADP
ftr-340	269	6	2004	2004	NUM
ftr-340	269	7	,	,	PUNCT
ftr-340	269	8	pub	pub	NOUN
ftr-340	269	9	.	.	PUNCT
ftr-340	270	1	l.	l.	PROPN
ftr-340	270	2	no	no	INTJ
ftr-340	270	3	.	.	PROPN
ftr-340	271	1	108	108	NUM
ftr-340	271	2	-	-	SYM
ftr-340	271	3	357	357	NUM
ftr-340	271	4	,	,	PUNCT
ftr-340	271	5	118	118	NUM
ftr-340	271	6	stat	stat	NOUN
ftr-340	271	7	.	.	PUNCT
ftr-340	272	1	1418	1418	NUM
ftr-340	272	2	(	(	PUNCT
ftr-340	272	3	2004	2004	NUM
ftr-340	272	4	)	)	PUNCT
ftr-340	272	5	.	.	PUNCT
ftr-340	273	1	61	61	NUM
ftr-340	273	2	.	.	PUNCT
ftr-340	273	3	message	message	NOUN
ftr-340	273	4	from	from	ADP
ftr-340	273	5	the	the	DET
ftr-340	273	6	president	president	NOUN
ftr-340	273	7	of	of	ADP
ftr-340	273	8	the	the	DET
ftr-340	273	9	united	united	PROPN
ftr-340	273	10	states	states	PROPN
ftr-340	273	11	relative	relative	ADJ
ftr-340	273	12	to	to	ADP
ftr-340	273	13	our	our	PRON
ftr-340	273	14	federal	federal	ADJ
ftr-340	273	15	income	income	NOUN
ftr-340	273	16	tax	tax	NOUN
ftr-340	273	17	system	system	NOUN
ftr-340	273	18	,	,	PUNCT
ftr-340	273	19	apr	apr	PROPN
ftr-340	273	20	.	.	PROPN
ftr-340	273	21	20	20	NUM
ftr-340	273	22	,	,	PUNCT
ftr-340	273	23	1961	1961	NUM
ftr-340	273	24	,	,	PUNCT
ftr-340	273	25	reprinted	reprint	VERB
ftr-340	273	26	as	as	ADP
ftr-340	273	27	m.	m.	PROPN
ftr-340	273	28	r.	r.	PROPN
ftr-340	273	29	doc	doc	PROPN
ftr-340	273	30	.	.	PUNCT
ftr-340	274	1	no	no	INTJ
ftr-340	274	2	.	.	PUNCT
ftr-340	275	1	87	87	NUM
ftr-340	275	2	-	-	SYM
ftr-340	275	3	140	140	NUM
ftr-340	275	4	,	,	PUNCT
ftr-340	275	5	at	at	ADP
ftr-340	275	6	6	6	NUM
ftr-340	275	7	-	-	SYM
ftr-340	275	8	7	7	NUM
ftr-340	275	9	(	(	PUNCT
ftr-340	275	10	1961	1961	NUM
ftr-340	275	11	)	)	PUNCT
ftr-340	275	12	.	.	PUNCT
ftr-340	276	1	62	62	NUM
ftr-340	276	2	.	.	PUNCT
ftr-340	277	1	president	president	PROPN
ftr-340	277	2	jimmy	jimmy	PROPN
ftr-340	277	3	carter	carter	PROPN
ftr-340	277	4	,	,	PUNCT
ftr-340	277	5	tax	tax	NOUN
ftr-340	277	6	reduction	reduction	NOUN
ftr-340	277	7	and	and	CCONJ
ftr-340	277	8	reform	reform	NOUN
ftr-340	277	9	message	message	NOUN
ftr-340	277	10	to	to	ADP
ftr-340	277	11	the	the	DET
ftr-340	277	12	congress	congress	PROPN
ftr-340	277	13	(	(	PUNCT
ftr-340	277	14	jan	jan	PROPN
ftr-340	277	15	.	.	PROPN
ftr-340	277	16	20	20	NUM
ftr-340	277	17	,	,	PUNCT
ftr-340	277	18	1978	1978	NUM
ftr-340	277	19	)	)	PUNCT
ftr-340	277	20	,	,	PUNCT
ftr-340	277	21	available	available	ADJ
ftr-340	277	22	at	at	ADP
ftr-340	277	23	http://www.presidency.ucsb.edu/ws/index	http://www.presidency.ucsb.edu/ws/index	NOUN
ftr-340	277	24	.	.	PUNCT
ftr-340	278	1	php?pid=31055	php?pid=31055	PROPN
ftr-340	278	2	.	.	PROPN
ftr-340	278	3	63	63	NUM
ftr-340	278	4	.	.	PUNCT
ftr-340	278	5	see	see	VERB
ftr-340	278	6	cong	cong	NOUN
ftr-340	278	7	.	.	PUNCT
ftr-340	279	1	budget	budget	NOUN
ftr-340	279	2	office	office	NOUN
ftr-340	279	3	,	,	PUNCT
ftr-340	279	4	corporate	corporate	ADJ
ftr-340	279	5	income	income	NOUN
ftr-340	279	6	tax	tax	NOUN
ftr-340	279	7	rates	rate	NOUN
ftr-340	279	8	:	:	PUNCT
ftr-340	279	9	international	international	ADJ
ftr-340	279	10	comparisons	comparison	NOUN
ftr-340	279	11	(	(	PUNCT
ftr-340	279	12	2005	2005	NUM
ftr-340	279	13	)	)	PUNCT
ftr-340	279	14	,	,	PUNCT
ftr-340	279	15	available	available	ADJ
ftr-340	279	16	at	at	ADP
ftr-340	279	17	http://www.cbo.gov/ftpdocs/69xx/doc6902/11-28corporatetax.pdf	http://www.cbo.gov/ftpdocs/69xx/doc6902/11-28corporatetax.pdf	NUM
ftr-340	279	18	.	.	PUNCT
ftr-340	280	1	64	64	NUM
ftr-340	280	2	.	.	PUNCT
ftr-340	280	3	jane	jane	PROPN
ftr-340	280	4	g.	g.	PROPN
ftr-340	280	5	gravelle	gravelle	PROPN
ftr-340	280	6	,	,	PUNCT
ftr-340	280	7	economic	economic	ADJ
ftr-340	280	8	effects	effect	NOUN
ftr-340	280	9	of	of	ADP
ftr-340	280	10	investment	investment	NOUN
ftr-340	280	11	subsidies	subsidy	NOUN
ftr-340	280	12	,	,	PUNCT
ftr-340	280	13	in	in	ADP
ftr-340	280	14	tax	tax	NOUN
ftr-340	280	15	reform	reform	NOUN
ftr-340	280	16	in	in	ADP
ftr-340	280	17	open	open	ADJ
ftr-340	280	18	economies	economy	NOUN
ftr-340	280	19	:	:	PUNCT
ftr-340	280	20	international	international	ADJ
ftr-340	280	21	and	and	CCONJ
ftr-340	280	22	country	country	NOUN
ftr-340	280	23	perspectives	perspective	NOUN
ftr-340	280	24	38	38	NUM
ftr-340	280	25	,	,	PUNCT
ftr-340	280	26	39	39	NUM
ftr-340	280	27	,	,	PUNCT
ftr-340	280	28	(	(	PUNCT
ftr-340	280	29	iris	iris	NOUN
ftr-340	280	30	claus	claus	NOUN
ftr-340	280	31	,	,	PUNCT
ftr-340	280	32	et	et	PROPN
ftr-340	280	33	al	al	PROPN
ftr-340	280	34	.	.	PUNCT
ftr-340	281	1	eds	eds	PROPN
ftr-340	281	2	.	.	PROPN
ftr-340	281	3	,	,	PUNCT
ftr-340	281	4	2010	2010	NUM
ftr-340	281	5	)	)	PUNCT
ftr-340	281	6	.	.	PUNCT
ftr-340	282	1	2011	2011	NUM
ftr-340	282	2	]	]	PUNCT
ftr-340	282	3	the	the	DET
ftr-340	282	4	corporate	corporate	ADJ
ftr-340	282	5	income	income	NOUN
ftr-340	282	6	tax	tax	NOUN
ftr-340	282	7	89	89	NUM
ftr-340	282	8	forty	forty	NUM
ftr-340	282	9	percent.65	percent.65	NOUN
ftr-340	282	10	one	one	PRON
ftr-340	282	11	could	could	AUX
ftr-340	282	12	argue	argue	VERB
ftr-340	282	13	that	that	SCONJ
ftr-340	282	14	the	the	PRON
ftr-340	282	15	u.s	u.s	PROPN
ftr-340	282	16	.	.	PROPN
ftr-340	282	17	started	start	VERB
ftr-340	282	18	the	the	DET
ftr-340	282	19	“	"	PUNCT
ftr-340	282	20	race	race	NOUN
ftr-340	282	21	to	to	ADP
ftr-340	282	22	the	the	DET
ftr-340	282	23	bottom	bottom	NOUN
ftr-340	282	24	.	.	PUNCT
ftr-340	282	25	”	"	PUNCT
ftr-340	283	1	the	the	DET
ftr-340	283	2	open	open	ADJ
ftr-340	283	3	economy	economy	NOUN
ftr-340	283	4	with	with	ADP
ftr-340	283	5	international	international	ADJ
ftr-340	283	6	investment	investment	NOUN
ftr-340	283	7	,	,	PUNCT
ftr-340	283	8	as	as	ADV
ftr-340	283	9	well	well	ADV
ftr-340	283	10	as	as	ADP
ftr-340	283	11	trade	trade	NOUN
ftr-340	283	12	,	,	PUNCT
ftr-340	283	13	changes	change	VERB
ftr-340	283	14	the	the	DET
ftr-340	283	15	nature	nature	NOUN
ftr-340	283	16	of	of	ADP
ftr-340	283	17	some	some	PRON
ftr-340	283	18	of	of	ADP
ftr-340	283	19	the	the	DET
ftr-340	283	20	traditional	traditional	ADJ
ftr-340	283	21	issues	issue	NOUN
ftr-340	283	22	and	and	CCONJ
ftr-340	283	23	policy	policy	NOUN
ftr-340	283	24	proposals	proposal	NOUN
ftr-340	283	25	.	.	PUNCT
ftr-340	284	1	b.	b.	PROPN
ftr-340	284	2	revenue	revenue	NOUN
ftr-340	284	3	and	and	CCONJ
ftr-340	284	4	compliance	compliance	NOUN
ftr-340	284	5	first	first	ADV
ftr-340	284	6	,	,	PUNCT
ftr-340	284	7	with	with	ADP
ftr-340	284	8	respect	respect	NOUN
ftr-340	284	9	to	to	ADP
ftr-340	284	10	revenue	revenue	NOUN
ftr-340	284	11	and	and	CCONJ
ftr-340	284	12	compliance	compliance	NOUN
ftr-340	284	13	,	,	PUNCT
ftr-340	284	14	collecting	collect	VERB
ftr-340	284	15	the	the	DET
ftr-340	284	16	corporate	corporate	ADJ
ftr-340	284	17	tax	tax	NOUN
ftr-340	284	18	is	be	AUX
ftr-340	284	19	more	more	ADV
ftr-340	284	20	difficult	difficult	ADJ
ftr-340	284	21	.	.	PUNCT
ftr-340	285	1	the	the	DET
ftr-340	285	2	tax	tax	NOUN
ftr-340	285	3	gap	gap	NOUN
ftr-340	285	4	for	for	ADP
ftr-340	285	5	corporations	corporation	NOUN
ftr-340	285	6	was	be	AUX
ftr-340	285	7	estimated	estimate	VERB
ftr-340	285	8	in	in	ADP
ftr-340	285	9	2001	2001	NUM
ftr-340	285	10	at	at	ADP
ftr-340	285	11	about	about	ADV
ftr-340	285	12	$	$	SYM
ftr-340	285	13	32	32	NUM
ftr-340	285	14	billion	billion	NUM
ftr-340	285	15	,	,	PUNCT
ftr-340	285	16	or	or	CCONJ
ftr-340	285	17	about	about	ADV
ftr-340	285	18	fifteen	fifteen	NUM
ftr-340	285	19	percent	percent	NOUN
ftr-340	285	20	of	of	ADP
ftr-340	285	21	revenues	revenue	NOUN
ftr-340	285	22	at	at	ADP
ftr-340	285	23	that	that	DET
ftr-340	285	24	time,66	time,66	NOUN
ftr-340	285	25	but	but	CCONJ
ftr-340	285	26	some	some	DET
ftr-340	285	27	authors	author	NOUN
ftr-340	285	28	estimate	estimate	VERB
ftr-340	285	29	another	another	DET
ftr-340	285	30	$	$	SYM
ftr-340	285	31	30	30	NUM
ftr-340	285	32	billion	billion	NUM
ftr-340	285	33	of	of	ADP
ftr-340	285	34	revenue	revenue	NOUN
ftr-340	285	35	was	be	AUX
ftr-340	285	36	lost	lose	VERB
ftr-340	285	37	in	in	ADP
ftr-340	285	38	international	international	ADJ
ftr-340	285	39	profit	profit	NOUN
ftr-340	285	40	shifting.67	shifting.67	NOUN
ftr-340	285	41	estimates	estimate	NOUN
ftr-340	285	42	vary	vary	VERB
ftr-340	285	43	substantially	substantially	ADV
ftr-340	285	44	,	,	PUNCT
ftr-340	285	45	and	and	CCONJ
ftr-340	285	46	the	the	DET
ftr-340	285	47	cost	cost	NOUN
ftr-340	285	48	may	may	AUX
ftr-340	285	49	have	have	AUX
ftr-340	285	50	increased	increase	VERB
ftr-340	285	51	with	with	ADP
ftr-340	285	52	the	the	DET
ftr-340	285	53	increasing	increase	VERB
ftr-340	285	54	importance	importance	NOUN
ftr-340	285	55	of	of	ADP
ftr-340	285	56	intangible	intangible	ADJ
ftr-340	285	57	assets	asset	NOUN
ftr-340	285	58	that	that	PRON
ftr-340	285	59	are	be	AUX
ftr-340	285	60	difficult	difficult	ADJ
ftr-340	285	61	to	to	PART
ftr-340	285	62	value	value	VERB
ftr-340	285	63	,	,	PUNCT
ftr-340	285	64	as	as	ADV
ftr-340	285	65	well	well	ADV
ftr-340	285	66	as	as	ADP
ftr-340	285	67	new	new	ADJ
ftr-340	285	68	techniques	technique	NOUN
ftr-340	285	69	made	make	VERB
ftr-340	285	70	possible	possible	ADJ
ftr-340	285	71	by	by	ADP
ftr-340	285	72	“	"	PUNCT
ftr-340	285	73	check	check	NOUN
ftr-340	285	74	-	-	PUNCT
ftr-340	285	75	thebox	thebox	NOUN
ftr-340	285	76	”	"	PUNCT
ftr-340	285	77	rules	rule	NOUN
ftr-340	285	78	.	.	PUNCT
ftr-340	286	1	(	(	PUNCT
ftr-340	286	2	these	these	DET
ftr-340	286	3	rules	rule	NOUN
ftr-340	286	4	allow	allow	VERB
ftr-340	286	5	a	a	DET
ftr-340	286	6	firm	firm	NOUN
ftr-340	286	7	to	to	PART
ftr-340	286	8	elect	elect	VERB
ftr-340	286	9	to	to	PART
ftr-340	286	10	recognize	recognize	VERB
ftr-340	286	11	or	or	CCONJ
ftr-340	286	12	disregard	disregard	VERB
ftr-340	286	13	a	a	DET
ftr-340	286	14	subsidiary	subsidiary	NOUN
ftr-340	286	15	)	)	PUNCT
ftr-340	286	16	.	.	PUNCT
ftr-340	287	1	c.	c.	NOUN
ftr-340	287	2	reconsideration	reconsideration	NOUN
ftr-340	287	3	of	of	ADP
ftr-340	287	4	who	who	PRON
ftr-340	287	5	bears	bear	VERB
ftr-340	287	6	the	the	DET
ftr-340	287	7	burden	burden	NOUN
ftr-340	287	8	the	the	DET
ftr-340	287	9	open	open	ADJ
ftr-340	287	10	economy	economy	NOUN
ftr-340	287	11	also	also	ADV
ftr-340	287	12	led	lead	VERB
ftr-340	287	13	to	to	ADP
ftr-340	287	14	a	a	DET
ftr-340	287	15	reconsideration	reconsideration	NOUN
ftr-340	287	16	of	of	ADP
ftr-340	287	17	who	who	PRON
ftr-340	287	18	bears	bear	VERB
ftr-340	287	19	the	the	DET
ftr-340	287	20	burden	burden	NOUN
ftr-340	287	21	.	.	PUNCT
ftr-340	288	1	in	in	ADP
ftr-340	288	2	the	the	DET
ftr-340	288	3	1980s	1980	NOUN
ftr-340	288	4	,	,	PUNCT
ftr-340	288	5	economists	economist	NOUN
ftr-340	288	6	began	begin	VERB
ftr-340	288	7	to	to	PART
ftr-340	288	8	make	make	VERB
ftr-340	288	9	the	the	DET
ftr-340	288	10	point	point	NOUN
ftr-340	288	11	that	that	SCONJ
ftr-340	288	12	in	in	ADP
ftr-340	288	13	a	a	DET
ftr-340	288	14	small	small	ADJ
ftr-340	288	15	open	open	ADJ
ftr-340	288	16	economy	economy	NOUN
ftr-340	288	17	with	with	ADP
ftr-340	288	18	rates	rate	NOUN
ftr-340	288	19	of	of	ADP
ftr-340	288	20	return	return	NOUN
ftr-340	288	21	and	and	CCONJ
ftr-340	288	22	worldwide	worldwide	ADJ
ftr-340	288	23	prices	price	NOUN
ftr-340	288	24	of	of	ADP
ftr-340	288	25	a	a	DET
ftr-340	288	26	single	single	ADJ
ftr-340	288	27	good	good	ADJ
ftr-340	288	28	fixed	fix	VERB
ftr-340	288	29	,	,	PUNCT
ftr-340	288	30	labor	labor	NOUN
ftr-340	288	31	bears	bear	VERB
ftr-340	288	32	100	100	NUM
ftr-340	288	33	%	%	NOUN
ftr-340	288	34	of	of	ADP
ftr-340	288	35	the	the	DET
ftr-340	288	36	burden	burden	NOUN
ftr-340	288	37	of	of	ADP
ftr-340	288	38	a	a	DET
ftr-340	288	39	capital	capital	NOUN
ftr-340	288	40	income	income	NOUN
ftr-340	288	41	tax.68	tax.68	ADP
ftr-340	288	42	this	this	DET
ftr-340	288	43	effect	effect	NOUN
ftr-340	288	44	occurs	occur	VERB
ftr-340	288	45	through	through	ADP
ftr-340	288	46	the	the	DET
ftr-340	288	47	migration	migration	NOUN
ftr-340	288	48	of	of	ADP
ftr-340	288	49	capital	capital	NOUN
ftr-340	288	50	to	to	ADP
ftr-340	288	51	other	other	ADJ
ftr-340	288	52	countries	country	NOUN
ftr-340	288	53	in	in	ADP
ftr-340	288	54	the	the	DET
ftr-340	288	55	face	face	NOUN
ftr-340	288	56	of	of	ADP
ftr-340	288	57	the	the	DET
ftr-340	288	58	tax	tax	NOUN
ftr-340	288	59	,	,	PUNCT
ftr-340	288	60	with	with	ADP
ftr-340	288	61	a	a	DET
ftr-340	288	62	smaller	small	ADJ
ftr-340	288	63	capital	capital	NOUN
ftr-340	288	64	stock	stock	NOUN
ftr-340	288	65	lowering	lower	VERB
ftr-340	288	66	the	the	DET
ftr-340	288	67	wage	wage	NOUN
ftr-340	288	68	rate	rate	NOUN
ftr-340	288	69	.	.	PUNCT
ftr-340	289	1	however	however	ADV
ftr-340	289	2	,	,	PUNCT
ftr-340	289	3	the	the	DET
ftr-340	289	4	share	share	NOUN
ftr-340	289	5	falling	fall	VERB
ftr-340	289	6	on	on	ADP
ftr-340	289	7	labor	labor	NOUN
ftr-340	289	8	falls	fall	VERB
ftr-340	289	9	as	as	SCONJ
ftr-340	289	10	the	the	DET
ftr-340	289	11	size	size	NOUN
ftr-340	289	12	of	of	ADP
ftr-340	289	13	the	the	DET
ftr-340	289	14	economy	economy	NOUN
ftr-340	289	15	grows	grow	VERB
ftr-340	289	16	,	,	PUNCT
ftr-340	289	17	and	and	CCONJ
ftr-340	289	18	also	also	ADV
ftr-340	289	19	if	if	SCONJ
ftr-340	289	20	perfect	perfect	ADJ
ftr-340	289	21	mobility	mobility	NOUN
ftr-340	289	22	of	of	ADP
ftr-340	289	23	capital	capital	NOUN
ftr-340	289	24	and	and	CCONJ
ftr-340	289	25	perfect	perfect	ADJ
ftr-340	289	26	substitutability	substitutability	NOUN
ftr-340	289	27	of	of	ADP
ftr-340	289	28	products	product	NOUN
ftr-340	289	29	does	do	AUX
ftr-340	289	30	not	not	PART
ftr-340	289	31	exist	exist	VERB
ftr-340	289	32	.	.	PUNCT
ftr-340	290	1	a	a	DET
ftr-340	290	2	review	review	NOUN
ftr-340	290	3	of	of	ADP
ftr-340	290	4	open	open	ADJ
ftr-340	290	5	economy	economy	NOUN
ftr-340	290	6	models	model	NOUN
ftr-340	290	7	of	of	ADP
ftr-340	290	8	increased	increase	VERB
ftr-340	290	9	sophistication	sophistication	NOUN
ftr-340	290	10	showed	show	VERB
ftr-340	290	11	five	five	NUM
ftr-340	290	12	important	important	ADJ
ftr-340	290	13	drivers	driver	NOUN
ftr-340	290	14	of	of	ADP
ftr-340	290	15	incidence	incidence	NOUN
ftr-340	290	16	:	:	PUNCT
ftr-340	290	17	country	country	NOUN
ftr-340	290	18	size	size	NOUN
ftr-340	290	19	,	,	PUNCT
ftr-340	290	20	capital	capital	NOUN
ftr-340	290	21	intensity	intensity	NOUN
ftr-340	290	22	of	of	ADP
ftr-340	290	23	the	the	DET
ftr-340	290	24	taxed	tax	VERB
ftr-340	290	25	and	and	CCONJ
ftr-340	290	26	traded	trade	VERB
ftr-340	290	27	sector	sector	NOUN
ftr-340	290	28	,	,	PUNCT
ftr-340	290	29	factor	factor	NOUN
ftr-340	290	30	substitution	substitution	NOUN
ftr-340	290	31	in	in	ADP
ftr-340	290	32	production	production	NOUN
ftr-340	290	33	,	,	PUNCT
ftr-340	290	34	capital	capital	NOUN
ftr-340	290	35	mobility	mobility	NOUN
ftr-340	290	36	,	,	PUNCT
ftr-340	290	37	and	and	CCONJ
ftr-340	290	38	product	product	NOUN
ftr-340	290	39	substitution.69	substitution.69	NOUN
ftr-340	290	40	based	base	VERB
ftr-340	290	41	on	on	ADP
ftr-340	290	42	empirical	empirical	ADJ
ftr-340	290	43	estimates	estimate	NOUN
ftr-340	290	44	,	,	PUNCT
ftr-340	290	45	one	one	NUM
ftr-340	290	46	review	review	NOUN
ftr-340	290	47	of	of	ADP
ftr-340	290	48	these	these	DET
ftr-340	290	49	models	model	NOUN
ftr-340	290	50	and	and	CCONJ
ftr-340	290	51	evidence	evidence	NOUN
ftr-340	290	52	suggested	suggest	VERB
ftr-340	290	53	about	about	ADV
ftr-340	290	54	sixty	sixty	NUM
ftr-340	290	55	percent	percent	NOUN
ftr-340	290	56	of	of	ADP
ftr-340	290	57	the	the	DET
ftr-340	290	58	tax	tax	NOUN
ftr-340	290	59	65	65	NUM
ftr-340	290	60	.	.	PUNCT
ftr-340	291	1	i	i	PRON
ftr-340	291	2	d.	d.	PROPN
ftr-340	291	3	at	at	ADP
ftr-340	291	4	39	39	NUM
ftr-340	291	5	.	.	PUNCT
ftr-340	292	1	66	66	NUM
ftr-340	292	2	.	.	PUNCT
ftr-340	293	1	james	james	PROPN
ftr-340	293	2	bickley	bickley	PROPN
ftr-340	293	3	,	,	PUNCT
ftr-340	293	4	cong	cong	NOUN
ftr-340	293	5	.	.	PUNCT
ftr-340	294	1	research	research	NOUN
ftr-340	294	2	serv	serv	PROPN
ftr-340	294	3	.	.	PROPN
ftr-340	294	4	,	,	PUNCT
ftr-340	294	5	r40219	r40219	PROPN
ftr-340	294	6	,	,	PUNCT
ftr-340	294	7	tax	tax	NOUN
ftr-340	294	8	gap	gap	NOUN
ftr-340	294	9	,	,	PUNCT
ftr-340	294	10	tax	tax	NOUN
ftr-340	294	11	enforcement	enforcement	NOUN
ftr-340	294	12	,	,	PUNCT
ftr-340	294	13	and	and	CCONJ
ftr-340	294	14	tax	tax	NOUN
ftr-340	294	15	compliance	compliance	NOUN
ftr-340	294	16	proposals	proposal	NOUN
ftr-340	294	17	in	in	ADP
ftr-340	294	18	the	the	DET
ftr-340	294	19	111th	111th	ADJ
ftr-340	294	20	congress	congress	PROPN
ftr-340	294	21	(	(	PUNCT
ftr-340	294	22	2010	2010	NUM
ftr-340	294	23	)	)	PUNCT
ftr-340	294	24	.	.	PUNCT
ftr-340	295	1	67	67	NUM
ftr-340	295	2	.	.	PUNCT
ftr-340	296	1	for	for	ADP
ftr-340	296	2	a	a	DET
ftr-340	296	3	review	review	NOUN
ftr-340	296	4	of	of	ADP
ftr-340	296	5	estimates	estimate	NOUN
ftr-340	296	6	of	of	ADP
ftr-340	296	7	the	the	DET
ftr-340	296	8	revenue	revenue	NOUN
ftr-340	296	9	cost	cost	NOUN
ftr-340	296	10	of	of	ADP
ftr-340	296	11	international	international	ADJ
ftr-340	296	12	profit	profit	NOUN
ftr-340	296	13	shifting	shifting	NOUN
ftr-340	296	14	,	,	PUNCT
ftr-340	296	15	see	see	VERB
ftr-340	296	16	jane	jane	PROPN
ftr-340	296	17	g.	g.	PROPN
ftr-340	296	18	gravelle	gravelle	PROPN
ftr-340	296	19	,	,	PUNCT
ftr-340	296	20	tax	tax	NOUN
ftr-340	296	21	havens	haven	NOUN
ftr-340	296	22	:	:	PUNCT
ftr-340	296	23	international	international	ADJ
ftr-340	296	24	tax	tax	NOUN
ftr-340	296	25	avoidance	avoidance	NOUN
ftr-340	296	26	and	and	CCONJ
ftr-340	296	27	evasion	evasion	NOUN
ftr-340	296	28	,	,	PUNCT
ftr-340	296	29	62	62	NUM
ftr-340	296	30	nat’l	nat’l	NOUN
ftr-340	296	31	tax	tax	NOUN
ftr-340	296	32	j.	j.	PROPN
ftr-340	296	33	736	736	NUM
ftr-340	296	34	(	(	PUNCT
ftr-340	296	35	2009	2009	NUM
ftr-340	296	36	)	)	PUNCT
ftr-340	296	37	.	.	PUNCT
ftr-340	297	1	68	68	NUM
ftr-340	297	2	.	.	PUNCT
ftr-340	298	1	see	see	VERB
ftr-340	298	2	,	,	PUNCT
ftr-340	298	3	e.g.	e.g.	ADV
ftr-340	298	4	,	,	PUNCT
ftr-340	298	5	laurence	laurence	PROPN
ftr-340	298	6	kotlikoff	kotlikoff	PROPN
ftr-340	298	7	&	&	CCONJ
ftr-340	298	8	laurence	laurence	PROPN
ftr-340	298	9	h.	h.	PROPN
ftr-340	298	10	summers	summers	PROPN
ftr-340	298	11	,	,	PUNCT
ftr-340	298	12	tax	tax	NOUN
ftr-340	298	13	incidence	incidence	NOUN
ftr-340	298	14	in	in	ADP
ftr-340	298	15	handbook	handbook	NOUN
ftr-340	298	16	of	of	ADP
ftr-340	298	17	public	public	ADJ
ftr-340	298	18	economics	economic	NOUN
ftr-340	298	19	(	(	PUNCT
ftr-340	298	20	alan	alan	PROPN
ftr-340	298	21	j.	j.	PROPN
ftr-340	298	22	auerbach	auerbach	PROPN
ftr-340	298	23	&	&	CCONJ
ftr-340	298	24	martin	martin	PROPN
ftr-340	298	25	s.	s.	PROPN
ftr-340	298	26	feldstein	feldstein	PROPN
ftr-340	298	27	,	,	PUNCT
ftr-340	298	28	eds	eds	PROPN
ftr-340	298	29	.	.	PROPN
ftr-340	298	30	,	,	PUNCT
ftr-340	298	31	vol	vol	NOUN
ftr-340	298	32	.	.	NOUN
ftr-340	298	33	2	2	NUM
ftr-340	298	34	1987	1987	NUM
ftr-340	298	35	)	)	PUNCT
ftr-340	298	36	.	.	PUNCT
ftr-340	299	1	69	69	NUM
ftr-340	299	2	.	.	PUNCT
ftr-340	300	1	gravelle	gravelle	PROPN
ftr-340	300	2	,	,	PUNCT
ftr-340	300	3	supra	supra	PROPN
ftr-340	300	4	note	note	NOUN
ftr-340	300	5	30	30	NUM
ftr-340	300	6	.	.	PUNCT
ftr-340	301	1	90	90	NUM
ftr-340	301	2	florida	florida	PROPN
ftr-340	301	3	tax	tax	NOUN
ftr-340	301	4	review	review	NOUN
ftr-340	301	5	[	[	X
ftr-340	301	6	vol.11:2	vol.11:2	NOUN
ftr-340	301	7	fell	fall	VERB
ftr-340	301	8	on	on	ADP
ftr-340	301	9	capital	capital	NOUN
ftr-340	301	10	and	and	CCONJ
ftr-340	301	11	forty	forty	NUM
ftr-340	301	12	percent	percent	NOUN
ftr-340	301	13	on	on	ADP
ftr-340	301	14	labor.70	labor.70	NOUN
ftr-340	301	15	the	the	DET
ftr-340	301	16	author	author	NOUN
ftr-340	301	17	also	also	ADV
ftr-340	301	18	pointed	point	VERB
ftr-340	301	19	out	out	ADP
ftr-340	301	20	two	two	NUM
ftr-340	301	21	issues	issue	NOUN
ftr-340	301	22	that	that	PRON
ftr-340	301	23	pushed	push	VERB
ftr-340	301	24	the	the	DET
ftr-340	301	25	incidence	incidence	NOUN
ftr-340	301	26	further	far	ADV
ftr-340	301	27	towards	towards	ADP
ftr-340	301	28	falling	fall	VERB
ftr-340	301	29	on	on	ADP
ftr-340	301	30	capital	capital	NOUN
ftr-340	301	31	.	.	PUNCT
ftr-340	302	1	first	first	ADV
ftr-340	302	2	,	,	PUNCT
ftr-340	302	3	if	if	SCONJ
ftr-340	302	4	debt	debt	NOUN
ftr-340	302	5	is	be	AUX
ftr-340	302	6	taken	take	VERB
ftr-340	302	7	into	into	ADP
ftr-340	302	8	account	account	NOUN
ftr-340	302	9	,	,	PUNCT
ftr-340	302	10	and	and	CCONJ
ftr-340	302	11	is	be	AUX
ftr-340	302	12	more	more	ADV
ftr-340	302	13	mobile	mobile	ADJ
ftr-340	302	14	,	,	PUNCT
ftr-340	302	15	higher	high	ADJ
ftr-340	302	16	tax	tax	NOUN
ftr-340	302	17	rates	rate	NOUN
ftr-340	302	18	could	could	AUX
ftr-340	302	19	have	have	VERB
ftr-340	302	20	the	the	DET
ftr-340	302	21	opposite	opposite	ADJ
ftr-340	302	22	effect	effect	NOUN
ftr-340	302	23	by	by	ADP
ftr-340	302	24	increasing	increase	VERB
ftr-340	302	25	capital	capital	NOUN
ftr-340	302	26	inflows	inflow	NOUN
ftr-340	302	27	and	and	CCONJ
ftr-340	302	28	benefitting	benefit	VERB
ftr-340	302	29	labor	labor	NOUN
ftr-340	302	30	,	,	PUNCT
ftr-340	302	31	since	since	SCONJ
ftr-340	302	32	debt	debt	NOUN
ftr-340	302	33	is	be	AUX
ftr-340	302	34	subsidized	subsidize	VERB
ftr-340	302	35	at	at	ADP
ftr-340	302	36	the	the	DET
ftr-340	302	37	firm	firm	NOUN
ftr-340	302	38	level.71	level.71	PROPN
ftr-340	302	39	(	(	PUNCT
ftr-340	302	40	two	two	NUM
ftr-340	302	41	factors	factor	NOUN
ftr-340	302	42	cause	cause	VERB
ftr-340	302	43	debt	debt	NOUN
ftr-340	302	44	to	to	PART
ftr-340	302	45	be	be	AUX
ftr-340	302	46	subsidized	subsidize	VERB
ftr-340	302	47	,	,	PUNCT
ftr-340	302	48	rather	rather	ADV
ftr-340	302	49	than	than	ADP
ftr-340	302	50	taxed	tax	VERB
ftr-340	302	51	at	at	ADP
ftr-340	302	52	a	a	DET
ftr-340	302	53	zero	zero	NUM
ftr-340	302	54	rate	rate	NOUN
ftr-340	302	55	:	:	PUNCT
ftr-340	302	56	the	the	DET
ftr-340	302	57	ability	ability	NOUN
ftr-340	302	58	to	to	PART
ftr-340	302	59	deduct	deduct	VERB
ftr-340	302	60	the	the	DET
ftr-340	302	61	inflation	inflation	NOUN
ftr-340	302	62	portion	portion	NOUN
ftr-340	302	63	of	of	ADP
ftr-340	302	64	the	the	DET
ftr-340	302	65	interest	interest	NOUN
ftr-340	302	66	rate	rate	NOUN
ftr-340	302	67	and	and	CCONJ
ftr-340	302	68	the	the	DET
ftr-340	302	69	tax	tax	NOUN
ftr-340	302	70	subsidies	subsidy	NOUN
ftr-340	302	71	allowed	allow	VERB
ftr-340	302	72	through	through	ADP
ftr-340	302	73	accelerated	accelerate	VERB
ftr-340	302	74	depreciation	depreciation	NOUN
ftr-340	302	75	and	and	CCONJ
ftr-340	302	76	other	other	ADJ
ftr-340	302	77	provisions	provision	NOUN
ftr-340	302	78	that	that	PRON
ftr-340	302	79	reduce	reduce	VERB
ftr-340	302	80	the	the	DET
ftr-340	302	81	effective	effective	ADJ
ftr-340	302	82	tax	tax	NOUN
ftr-340	302	83	rate	rate	NOUN
ftr-340	302	84	on	on	ADP
ftr-340	302	85	the	the	DET
ftr-340	302	86	flow	flow	NOUN
ftr-340	302	87	of	of	ADP
ftr-340	302	88	income	income	NOUN
ftr-340	302	89	below	below	ADP
ftr-340	302	90	the	the	DET
ftr-340	302	91	statutory	statutory	ADJ
ftr-340	302	92	rate	rate	NOUN
ftr-340	302	93	)	)	PUNCT
ftr-340	302	94	.	.	PUNCT
ftr-340	303	1	secondly	secondly	ADV
ftr-340	303	2	,	,	PUNCT
ftr-340	303	3	if	if	SCONJ
ftr-340	303	4	all	all	DET
ftr-340	303	5	countries	country	NOUN
ftr-340	303	6	estimate	estimate	VERB
ftr-340	303	7	incidence	incidence	NOUN
ftr-340	303	8	as	as	SCONJ
ftr-340	303	9	if	if	SCONJ
ftr-340	303	10	their	their	PRON
ftr-340	303	11	tax	tax	NOUN
ftr-340	303	12	were	be	AUX
ftr-340	303	13	the	the	DET
ftr-340	303	14	only	only	ADJ
ftr-340	303	15	tax	tax	NOUN
ftr-340	303	16	,	,	PUNCT
ftr-340	303	17	the	the	DET
ftr-340	303	18	overall	overall	ADJ
ftr-340	303	19	burden	burden	NOUN
ftr-340	303	20	of	of	ADP
ftr-340	303	21	worldwide	worldwide	ADJ
ftr-340	303	22	taxes	taxis	NOUN
ftr-340	303	23	would	would	AUX
ftr-340	303	24	be	be	AUX
ftr-340	303	25	incorrect	incorrect	ADJ
ftr-340	303	26	,	,	PUNCT
ftr-340	303	27	as	as	ADP
ftr-340	303	28	,	,	PUNCT
ftr-340	303	29	worldwide	worldwide	ADV
ftr-340	303	30	,	,	PUNCT
ftr-340	303	31	the	the	DET
ftr-340	303	32	tax	tax	NOUN
ftr-340	303	33	falls	fall	VERB
ftr-340	303	34	on	on	ADP
ftr-340	303	35	capital.72	capital.72	NOUN
ftr-340	303	36	this	this	DET
ftr-340	303	37	point	point	NOUN
ftr-340	303	38	is	be	AUX
ftr-340	303	39	particularly	particularly	ADV
ftr-340	303	40	important	important	ADJ
ftr-340	303	41	if	if	SCONJ
ftr-340	303	42	countries	country	NOUN
ftr-340	303	43	tend	tend	VERB
ftr-340	303	44	to	to	PART
ftr-340	303	45	raise	raise	VERB
ftr-340	303	46	or	or	CCONJ
ftr-340	303	47	lower	lower	VERB
ftr-340	303	48	their	their	PRON
ftr-340	303	49	taxes	taxis	NOUN
ftr-340	303	50	in	in	ADP
ftr-340	303	51	response	response	NOUN
ftr-340	303	52	to	to	ADP
ftr-340	303	53	others	other	NOUN
ftr-340	303	54	.	.	PUNCT
ftr-340	304	1	if	if	SCONJ
ftr-340	304	2	only	only	ADV
ftr-340	304	3	the	the	DET
ftr-340	304	4	differential	differential	NOUN
ftr-340	304	5	from	from	ADP
ftr-340	304	6	the	the	DET
ftr-340	304	7	average	average	ADJ
ftr-340	304	8	tax	tax	NOUN
ftr-340	304	9	rate	rate	NOUN
ftr-340	304	10	worldwide	worldwide	ADJ
ftr-340	304	11	tax	tax	NOUN
ftr-340	304	12	rate	rate	NOUN
ftr-340	304	13	is	be	AUX
ftr-340	304	14	allocated	allocate	VERB
ftr-340	304	15	in	in	ADP
ftr-340	304	16	part	part	NOUN
ftr-340	304	17	to	to	ADP
ftr-340	304	18	labor	labor	NOUN
ftr-340	304	19	,	,	PUNCT
ftr-340	304	20	over	over	ADP
ftr-340	304	21	ninety	ninety	NUM
ftr-340	304	22	percent	percent	NOUN
ftr-340	304	23	of	of	ADP
ftr-340	304	24	the	the	DET
ftr-340	304	25	burden	burden	NOUN
ftr-340	304	26	falls	fall	VERB
ftr-340	304	27	on	on	ADP
ftr-340	304	28	capital.73	capital.73	NOUN
ftr-340	304	29	a	a	DET
ftr-340	304	30	series	series	NOUN
ftr-340	304	31	of	of	ADP
ftr-340	304	32	empirical	empirical	ADJ
ftr-340	304	33	studies	study	NOUN
ftr-340	304	34	,	,	PUNCT
ftr-340	304	35	reminiscent	reminiscent	ADJ
ftr-340	304	36	of	of	ADP
ftr-340	304	37	the	the	DET
ftr-340	304	38	1950s	1950	NOUN
ftr-340	304	39	,	,	PUNCT
ftr-340	304	40	also	also	ADV
ftr-340	304	41	tried	try	VERB
ftr-340	304	42	to	to	PART
ftr-340	304	43	estimate	estimate	VERB
ftr-340	304	44	corporate	corporate	ADJ
ftr-340	304	45	tax	tax	NOUN
ftr-340	304	46	incidence	incidence	NOUN
ftr-340	304	47	directly	directly	ADV
ftr-340	304	48	through	through	ADP
ftr-340	304	49	statistical	statistical	ADJ
ftr-340	304	50	methods	method	NOUN
ftr-340	304	51	,	,	PUNCT
ftr-340	304	52	and	and	CCONJ
ftr-340	304	53	tended	tend	VERB
ftr-340	304	54	to	to	PART
ftr-340	304	55	show	show	VERB
ftr-340	304	56	a	a	DET
ftr-340	304	57	link	link	NOUN
ftr-340	304	58	between	between	ADP
ftr-340	304	59	the	the	DET
ftr-340	304	60	corporate	corporate	ADJ
ftr-340	304	61	tax	tax	NOUN
ftr-340	304	62	and	and	CCONJ
ftr-340	304	63	wages	wage	NOUN
ftr-340	304	64	(	(	PUNCT
ftr-340	304	65	largely	largely	ADV
ftr-340	304	66	using	use	VERB
ftr-340	304	67	cross	cross	NOUN
ftr-340	304	68	country	country	NOUN
ftr-340	304	69	studies	study	NOUN
ftr-340	304	70	)	)	PUNCT
ftr-340	304	71	but	but	CCONJ
ftr-340	304	72	the	the	DET
ftr-340	304	73	results	result	NOUN
ftr-340	304	74	of	of	ADP
ftr-340	304	75	these	these	DET
ftr-340	304	76	studies	study	NOUN
ftr-340	304	77	have	have	AUX
ftr-340	304	78	been	be	AUX
ftr-340	304	79	subject	subject	ADJ
ftr-340	304	80	to	to	ADP
ftr-340	304	81	criticism	criticism	NOUN
ftr-340	304	82	,	,	PUNCT
ftr-340	304	83	showing	show	VERB
ftr-340	304	84	the	the	DET
ftr-340	304	85	positive	positive	ADJ
ftr-340	304	86	relationships	relationship	NOUN
ftr-340	304	87	to	to	PART
ftr-340	304	88	depend	depend	VERB
ftr-340	304	89	heavily	heavily	ADV
ftr-340	304	90	on	on	ADP
ftr-340	304	91	specification.74	specification.74	VERB
ftr-340	304	92	despite	despite	SCONJ
ftr-340	304	93	open	open	ADJ
ftr-340	304	94	economy	economy	NOUN
ftr-340	304	95	challenges	challenge	NOUN
ftr-340	304	96	,	,	PUNCT
ftr-340	304	97	it	it	PRON
ftr-340	304	98	still	still	ADV
ftr-340	304	99	appears	appear	VERB
ftr-340	304	100	that	that	SCONJ
ftr-340	304	101	the	the	DET
ftr-340	304	102	corporate	corporate	ADJ
ftr-340	304	103	tax	tax	NOUN
ftr-340	304	104	is	be	AUX
ftr-340	304	105	a	a	DET
ftr-340	304	106	progressive	progressive	ADJ
ftr-340	304	107	tax	tax	NOUN
ftr-340	304	108	that	that	PRON
ftr-340	304	109	largely	largely	ADV
ftr-340	304	110	falls	fall	VERB
ftr-340	304	111	on	on	ADP
ftr-340	304	112	capital	capital	NOUN
ftr-340	304	113	income	income	NOUN
ftr-340	304	114	.	.	PUNCT
ftr-340	305	1	d.	d.	PROPN
ftr-340	305	2	economic	economic	ADJ
ftr-340	305	3	efficiency	efficiency	NOUN
ftr-340	305	4	issues	issue	NOUN
ftr-340	305	5	and	and	CCONJ
ftr-340	305	6	constraints	constraint	NOUN
ftr-340	305	7	on	on	ADP
ftr-340	305	8	integration	integration	NOUN
ftr-340	305	9	the	the	DET
ftr-340	305	10	open	open	ADJ
ftr-340	305	11	economy	economy	NOUN
ftr-340	305	12	issue	issue	NOUN
ftr-340	305	13	led	lead	VERB
ftr-340	305	14	to	to	ADP
ftr-340	305	15	consideration	consideration	NOUN
ftr-340	305	16	of	of	ADP
ftr-340	305	17	a	a	DET
ftr-340	305	18	new	new	ADJ
ftr-340	305	19	distortion	distortion	NOUN
ftr-340	305	20	,	,	PUNCT
ftr-340	305	21	allocation	allocation	NOUN
ftr-340	305	22	of	of	ADP
ftr-340	305	23	capital	capital	NOUN
ftr-340	305	24	worldwide	worldwide	ADV
ftr-340	305	25	.	.	PUNCT
ftr-340	306	1	for	for	ADP
ftr-340	306	2	outbound	outbound	ADJ
ftr-340	306	3	capital	capital	NOUN
ftr-340	306	4	,	,	PUNCT
ftr-340	306	5	although	although	SCONJ
ftr-340	306	6	multinationals	multinational	NOUN
ftr-340	306	7	claimed	claim	VERB
ftr-340	306	8	neutrality	neutrality	NOUN
ftr-340	306	9	and	and	CCONJ
ftr-340	306	10	fairness	fairness	NOUN
ftr-340	306	11	require	require	VERB
ftr-340	306	12	treatment	treatment	NOUN
ftr-340	306	13	of	of	ADP
ftr-340	306	14	foreign	foreign	ADJ
ftr-340	306	15	subsidiaries	subsidiary	NOUN
ftr-340	306	16	to	to	PART
ftr-340	306	17	be	be	AUX
ftr-340	306	18	the	the	DET
ftr-340	306	19	same	same	ADJ
ftr-340	306	20	as	as	ADP
ftr-340	306	21	their	their	PRON
ftr-340	306	22	local	local	ADJ
ftr-340	306	23	competitors	competitor	NOUN
ftr-340	306	24	(	(	PUNCT
ftr-340	306	25	which	which	PRON
ftr-340	306	26	implied	imply	VERB
ftr-340	306	27	that	that	SCONJ
ftr-340	306	28	foreign	foreign	ADJ
ftr-340	306	29	source	source	NOUN
ftr-340	306	30	income	income	NOUN
ftr-340	306	31	not	not	PART
ftr-340	306	32	be	be	AUX
ftr-340	306	33	taxed	tax	VERB
ftr-340	306	34	)	)	PUNCT
ftr-340	306	35	,	,	PUNCT
ftr-340	306	36	economic	economic	ADJ
ftr-340	306	37	theory	theory	NOUN
ftr-340	306	38	indicated	indicate	VERB
ftr-340	306	39	world	world	NOUN
ftr-340	306	40	wide	wide	ADJ
ftr-340	306	41	efficiency	efficiency	NOUN
ftr-340	306	42	required	require	VERB
ftr-340	306	43	equal	equal	ADJ
ftr-340	306	44	treatment	treatment	NOUN
ftr-340	306	45	of	of	ADP
ftr-340	306	46	foreign	foreign	ADJ
ftr-340	306	47	and	and	CCONJ
ftr-340	306	48	domestic	domestic	ADJ
ftr-340	306	49	investment	investment	NOUN
ftr-340	306	50	(	(	PUNCT
ftr-340	306	51	requiring	require	VERB
ftr-340	306	52	current	current	ADJ
ftr-340	306	53	taxation	taxation	NOUN
ftr-340	306	54	and	and	CCONJ
ftr-340	306	55	foreign	foreign	ADJ
ftr-340	306	56	tax	tax	NOUN
ftr-340	306	57	credits	credit	NOUN
ftr-340	306	58	)	)	PUNCT
ftr-340	306	59	.	.	PUNCT
ftr-340	307	1	policies	policy	NOUN
ftr-340	307	2	that	that	PRON
ftr-340	307	3	maximized	maximize	VERB
ftr-340	307	4	national	national	ADJ
ftr-340	307	5	welfare	welfare	NOUN
ftr-340	307	6	required	require	VERB
ftr-340	307	7	current	current	ADJ
ftr-340	307	8	taxation	taxation	NOUN
ftr-340	307	9	of	of	ADP
ftr-340	307	10	foreign	foreign	ADJ
ftr-340	307	11	source	source	NOUN
ftr-340	307	12	income	income	NOUN
ftr-340	307	13	and	and	CCONJ
ftr-340	307	14	a	a	DET
ftr-340	307	15	deduction	deduction	NOUN
ftr-340	307	16	for	for	ADP
ftr-340	307	17	foreign	foreign	ADJ
ftr-340	307	18	taxes.75	taxes.75	ADJ
ftr-340	307	19	70	70	NUM
ftr-340	307	20	.	.	PUNCT
ftr-340	308	1	i	i	PRON
ftr-340	308	2	d.	d.	PROPN
ftr-340	308	3	at	at	ADP
ftr-340	308	4	25	25	NUM
ftr-340	308	5	.	.	PUNCT
ftr-340	308	6	71	71	NUM
ftr-340	308	7	.	.	PUNCT
ftr-340	309	1	i	i	PRON
ftr-340	309	2	d.	d.	PROPN
ftr-340	309	3	at	at	ADP
ftr-340	309	4	28	28	NUM
ftr-340	309	5	.	.	PUNCT
ftr-340	310	1	72	72	NUM
ftr-340	310	2	.	.	PUNCT
ftr-340	311	1	i	i	PRON
ftr-340	311	2	d.	d.	PROPN
ftr-340	311	3	at	at	ADP
ftr-340	311	4	30	30	NUM
ftr-340	311	5	.	.	PUNCT
ftr-340	312	1	73	73	NUM
ftr-340	312	2	.	.	PUNCT
ftr-340	313	1	i	i	PRON
ftr-340	313	2	d.	d.	PROPN
ftr-340	313	3	at	at	ADP
ftr-340	313	4	31	31	NUM
ftr-340	313	5	-	-	SYM
ftr-340	313	6	33	33	NUM
ftr-340	313	7	.	.	PUNCT
ftr-340	314	1	74	74	NUM
ftr-340	314	2	.	.	PUNCT
ftr-340	315	1	jane	jane	PROPN
ftr-340	315	2	g.	g.	PROPN
ftr-340	315	3	gravelle	gravelle	PROPN
ftr-340	315	4	&	&	CCONJ
ftr-340	315	5	thomas	thomas	PROPN
ftr-340	315	6	l.	l.	PROPN
ftr-340	315	7	hungerford	hungerford	PROPN
ftr-340	315	8	,	,	PUNCT
ftr-340	315	9	corporate	corporate	ADJ
ftr-340	315	10	tax	tax	NOUN
ftr-340	315	11	reform	reform	NOUN
ftr-340	315	12	:	:	PUNCT
ftr-340	315	13	should	should	AUX
ftr-340	315	14	we	we	PRON
ftr-340	315	15	really	really	ADV
ftr-340	315	16	believe	believe	VERB
ftr-340	315	17	the	the	DET
ftr-340	315	18	research	research	NOUN
ftr-340	315	19	?	?	PUNCT
ftr-340	315	20	,	,	PUNCT
ftr-340	315	21	121	121	NUM
ftr-340	315	22	tax	tax	NOUN
ftr-340	315	23	notes	note	NOUN
ftr-340	315	24	419	419	NUM
ftr-340	315	25	(	(	PUNCT
ftr-340	315	26	2008	2008	NUM
ftr-340	315	27	)	)	PUNCT
ftr-340	315	28	.	.	PUNCT
ftr-340	316	1	75	75	NUM
ftr-340	316	2	.	.	PUNCT
ftr-340	317	1	these	these	DET
ftr-340	317	2	issues	issue	NOUN
ftr-340	317	3	are	be	AUX
ftr-340	317	4	discussed	discuss	VERB
ftr-340	317	5	in	in	ADP
ftr-340	317	6	jane	jane	PROPN
ftr-340	317	7	g.	g.	PROPN
ftr-340	317	8	gravelle	gravelle	PROPN
ftr-340	317	9	,	,	PUNCT
ftr-340	317	10	international	international	ADJ
ftr-340	317	11	corporate	corporate	ADJ
ftr-340	317	12	income	income	NOUN
ftr-340	317	13	tax	tax	NOUN
ftr-340	317	14	reform	reform	NOUN
ftr-340	317	15	:	:	PUNCT
ftr-340	317	16	issues	issue	NOUN
ftr-340	317	17	and	and	CCONJ
ftr-340	317	18	proposals	proposal	NOUN
ftr-340	317	19	,	,	PUNCT
ftr-340	317	20	9	9	NUM
ftr-340	317	21	fla	fla	NOUN
ftr-340	317	22	.	.	PUNCT
ftr-340	318	1	tax	tax	PROPN
ftr-340	318	2	rev	rev	PROPN
ftr-340	318	3	.	.	PROPN
ftr-340	319	1	471	471	NUM
ftr-340	319	2	(	(	PUNCT
ftr-340	319	3	2009	2009	NUM
ftr-340	319	4	)	)	PUNCT
ftr-340	319	5	.	.	PUNCT
ftr-340	320	1	2011	2011	NUM
ftr-340	320	2	]	]	PUNCT
ftr-340	320	3	the	the	DET
ftr-340	320	4	corporate	corporate	ADJ
ftr-340	320	5	income	income	NOUN
ftr-340	320	6	tax	tax	NOUN
ftr-340	320	7	91	91	NUM
ftr-340	320	8	multinational	multinational	ADJ
ftr-340	320	9	firms	firm	NOUN
ftr-340	320	10	also	also	ADV
ftr-340	320	11	argued	argue	VERB
ftr-340	320	12	u.s	u.s	PROPN
ftr-340	320	13	.	.	PROPN
ftr-340	320	14	taxes	taxis	NOUN
ftr-340	320	15	should	should	AUX
ftr-340	320	16	be	be	AUX
ftr-340	320	17	cut	cut	VERB
ftr-340	320	18	to	to	PART
ftr-340	320	19	make	make	VERB
ftr-340	320	20	the	the	DET
ftr-340	320	21	united	united	PROPN
ftr-340	320	22	states	states	PROPN
ftr-340	320	23	a	a	DET
ftr-340	320	24	more	more	ADV
ftr-340	320	25	competitive	competitive	ADJ
ftr-340	320	26	location	location	NOUN
ftr-340	320	27	.	.	PUNCT
ftr-340	321	1	according	accord	VERB
ftr-340	321	2	to	to	ADP
ftr-340	321	3	economic	economic	ADJ
ftr-340	321	4	theory	theory	NOUN
ftr-340	321	5	,	,	PUNCT
ftr-340	321	6	however	however	ADV
ftr-340	321	7	,	,	PUNCT
ftr-340	321	8	for	for	ADP
ftr-340	321	9	inbound	inbound	ADJ
ftr-340	321	10	treatment	treatment	NOUN
ftr-340	321	11	,	,	PUNCT
ftr-340	321	12	worldwide	worldwide	ADJ
ftr-340	321	13	efficiency	efficiency	NOUN
ftr-340	321	14	was	be	AUX
ftr-340	321	15	in	in	ADP
ftr-340	321	16	turn	turn	NOUN
ftr-340	321	17	driven	drive	VERB
ftr-340	321	18	by	by	ADP
ftr-340	321	19	tax	tax	NOUN
ftr-340	321	20	rates	rate	NOUN
ftr-340	321	21	in	in	ADP
ftr-340	321	22	the	the	DET
ftr-340	321	23	u.s	u.s	PROPN
ftr-340	321	24	.	.	PROPN
ftr-340	321	25	versus	versus	ADP
ftr-340	321	26	tax	tax	NOUN
ftr-340	321	27	rates	rate	NOUN
ftr-340	321	28	faced	face	VERB
ftr-340	321	29	by	by	ADP
ftr-340	321	30	various	various	ADJ
ftr-340	321	31	countries	country	NOUN
ftr-340	321	32	’	'	PUNCT
ftr-340	321	33	firms	firm	NOUN
ftr-340	321	34	in	in	ADP
ftr-340	321	35	other	other	ADJ
ftr-340	321	36	places	place	NOUN
ftr-340	321	37	.	.	PUNCT
ftr-340	322	1	optimal	optimal	ADJ
ftr-340	322	2	taxation	taxation	NOUN
ftr-340	322	3	from	from	ADP
ftr-340	322	4	the	the	DET
ftr-340	322	5	u.s	u.s	PROPN
ftr-340	322	6	.	.	PROPN
ftr-340	322	7	standpoint	standpoint	NOUN
ftr-340	322	8	depended	depend	VERB
ftr-340	322	9	on	on	ADP
ftr-340	322	10	the	the	DET
ftr-340	322	11	mobility	mobility	NOUN
ftr-340	322	12	of	of	ADP
ftr-340	322	13	capital	capital	NOUN
ftr-340	322	14	and	and	CCONJ
ftr-340	322	15	on	on	ADP
ftr-340	322	16	the	the	DET
ftr-340	322	17	foreign	foreign	ADJ
ftr-340	322	18	parent	parent	NOUN
ftr-340	322	19	’s	’s	PART
ftr-340	322	20	tax	tax	NOUN
ftr-340	322	21	rate.76	rate.76	ADJ
ftr-340	322	22	open	open	ADJ
ftr-340	322	23	economy	economy	NOUN
ftr-340	322	24	considerations	consideration	NOUN
ftr-340	322	25	with	with	ADP
ftr-340	322	26	respect	respect	NOUN
ftr-340	322	27	to	to	ADP
ftr-340	322	28	inbound	inbound	ADJ
ftr-340	322	29	treatment	treatment	NOUN
ftr-340	322	30	also	also	ADV
ftr-340	322	31	complicate	complicate	VERB
ftr-340	322	32	corporate	corporate	ADJ
ftr-340	322	33	tax	tax	NOUN
ftr-340	322	34	integration	integration	NOUN
ftr-340	322	35	.	.	PUNCT
ftr-340	323	1	in	in	ADP
ftr-340	323	2	an	an	DET
ftr-340	323	3	open	open	ADJ
ftr-340	323	4	economy	economy	NOUN
ftr-340	323	5	,	,	PUNCT
ftr-340	323	6	it	it	PRON
ftr-340	323	7	is	be	AUX
ftr-340	323	8	better	well	ADJ
ftr-340	323	9	to	to	PART
ftr-340	323	10	impose	impose	VERB
ftr-340	323	11	corporate	corporate	ADJ
ftr-340	323	12	source	source	NOUN
ftr-340	323	13	taxes	taxis	NOUN
ftr-340	323	14	at	at	ADP
ftr-340	323	15	the	the	DET
ftr-340	323	16	individual	individual	ADJ
ftr-340	323	17	level	level	NOUN
ftr-340	323	18	,	,	PUNCT
ftr-340	323	19	where	where	SCONJ
ftr-340	323	20	taxes	taxis	NOUN
ftr-340	323	21	apply	apply	VERB
ftr-340	323	22	on	on	ADP
ftr-340	323	23	a	a	DET
ftr-340	323	24	residence	residence	NOUN
ftr-340	323	25	/	/	SYM
ftr-340	323	26	ownership	ownership	NOUN
ftr-340	323	27	basis	basis	NOUN
ftr-340	323	28	,	,	PUNCT
ftr-340	323	29	than	than	ADP
ftr-340	323	30	at	at	ADP
ftr-340	323	31	the	the	DET
ftr-340	323	32	firm	firm	ADJ
ftr-340	323	33	level	level	NOUN
ftr-340	323	34	,	,	PUNCT
ftr-340	323	35	which	which	PRON
ftr-340	323	36	can	can	AUX
ftr-340	323	37	affect	affect	VERB
ftr-340	323	38	allocation	allocation	NOUN
ftr-340	323	39	of	of	ADP
ftr-340	323	40	capital	capital	NOUN
ftr-340	323	41	.	.	PUNCT
ftr-340	324	1	the	the	DET
ftr-340	324	2	exemption	exemption	NOUN
ftr-340	324	3	of	of	ADP
ftr-340	324	4	a	a	DET
ftr-340	324	5	large	large	ADJ
ftr-340	324	6	amount	amount	NOUN
ftr-340	324	7	of	of	ADP
ftr-340	324	8	income	income	NOUN
ftr-340	324	9	from	from	ADP
ftr-340	324	10	tax	tax	NOUN
ftr-340	324	11	at	at	ADP
ftr-340	324	12	the	the	DET
ftr-340	324	13	individual	individual	ADJ
ftr-340	324	14	level	level	NOUN
ftr-340	324	15	through	through	ADP
ftr-340	324	16	tax	tax	NOUN
ftr-340	324	17	exempt	exempt	ADJ
ftr-340	324	18	retirement	retirement	NOUN
ftr-340	324	19	funds	fund	NOUN
ftr-340	324	20	now	now	ADV
ftr-340	324	21	becomes	become	VERB
ftr-340	324	22	a	a	DET
ftr-340	324	23	liability	liability	NOUN
ftr-340	324	24	in	in	ADP
ftr-340	324	25	integrating	integrate	VERB
ftr-340	324	26	the	the	DET
ftr-340	324	27	tax	tax	NOUN
ftr-340	324	28	without	without	ADP
ftr-340	324	29	losing	lose	VERB
ftr-340	324	30	too	too	ADV
ftr-340	324	31	much	much	ADJ
ftr-340	324	32	revenue	revenue	NOUN
ftr-340	324	33	.	.	PUNCT
ftr-340	325	1	also	also	ADV
ftr-340	325	2	,	,	PUNCT
ftr-340	325	3	reducing	reduce	VERB
ftr-340	325	4	the	the	DET
ftr-340	325	5	subsidy	subsidy	NOUN
ftr-340	325	6	for	for	ADP
ftr-340	325	7	debt	debt	NOUN
ftr-340	325	8	finance	finance	NOUN
ftr-340	325	9	,	,	PUNCT
ftr-340	325	10	either	either	CCONJ
ftr-340	325	11	directly	directly	ADV
ftr-340	325	12	through	through	ADP
ftr-340	325	13	limiting	limit	VERB
ftr-340	325	14	interest	interest	NOUN
ftr-340	325	15	deductions	deduction	NOUN
ftr-340	325	16	or	or	CCONJ
ftr-340	325	17	indirectly	indirectly	ADV
ftr-340	325	18	through	through	ADP
ftr-340	325	19	lower	low	ADJ
ftr-340	325	20	tax	tax	NOUN
ftr-340	325	21	rates	rate	NOUN
ftr-340	325	22	,	,	PUNCT
ftr-340	325	23	becomes	become	VERB
ftr-340	325	24	less	less	ADV
ftr-340	325	25	attractive	attractive	ADJ
ftr-340	325	26	if	if	SCONJ
ftr-340	325	27	debt	debt	NOUN
ftr-340	325	28	is	be	AUX
ftr-340	325	29	more	more	ADV
ftr-340	325	30	highly	highly	ADV
ftr-340	325	31	mobile	mobile	ADJ
ftr-340	325	32	than	than	ADP
ftr-340	325	33	equity	equity	NOUN
ftr-340	325	34	.	.	PUNCT
ftr-340	326	1	vii	vii	PROPN
ftr-340	326	2	.	.	PROPN
ftr-340	326	3	policy	policy	NOUN
ftr-340	326	4	options	option	NOUN
ftr-340	326	5	the	the	DET
ftr-340	326	6	most	most	ADV
ftr-340	326	7	important	important	ADJ
ftr-340	326	8	corporate	corporate	ADJ
ftr-340	326	9	policy	policy	NOUN
ftr-340	326	10	issue	issue	NOUN
ftr-340	326	11	is	be	AUX
ftr-340	326	12	the	the	DET
ftr-340	326	13	proposal	proposal	NOUN
ftr-340	326	14	to	to	PART
ftr-340	326	15	cut	cut	VERB
ftr-340	326	16	the	the	DET
ftr-340	326	17	corporate	corporate	ADJ
ftr-340	326	18	tax	tax	NOUN
ftr-340	326	19	,	,	PUNCT
ftr-340	326	20	with	with	ADP
ftr-340	326	21	or	or	CCONJ
ftr-340	326	22	without	without	ADP
ftr-340	326	23	base	base	NOUN
ftr-340	326	24	broadening	broadening	NOUN
ftr-340	326	25	,	,	PUNCT
ftr-340	326	26	in	in	ADP
ftr-340	326	27	order	order	NOUN
ftr-340	326	28	to	to	PART
ftr-340	326	29	be	be	AUX
ftr-340	326	30	“	"	PUNCT
ftr-340	326	31	competitive	competitive	ADJ
ftr-340	326	32	”	"	PUNCT
ftr-340	326	33	with	with	ADP
ftr-340	326	34	other	other	ADJ
ftr-340	326	35	countries	country	NOUN
ftr-340	326	36	.	.	PUNCT
ftr-340	327	1	a	a	DET
ftr-340	327	2	recent	recent	ADJ
ftr-340	327	3	article	article	NOUN
ftr-340	327	4	,	,	PUNCT
ftr-340	327	5	for	for	ADP
ftr-340	327	6	example	example	NOUN
ftr-340	327	7	,	,	PUNCT
ftr-340	327	8	proposes	propose	VERB
ftr-340	327	9	to	to	PART
ftr-340	327	10	cut	cut	VERB
ftr-340	327	11	the	the	DET
ftr-340	327	12	tax	tax	NOUN
ftr-340	327	13	rate	rate	NOUN
ftr-340	327	14	to	to	ADP
ftr-340	327	15	twenty	twenty	NUM
ftr-340	327	16	-	-	PUNCT
ftr-340	327	17	five	five	NUM
ftr-340	327	18	percent77	percent77	NOUN
ftr-340	327	19	and	and	CCONJ
ftr-340	327	20	the	the	DET
ftr-340	327	21	tax	tax	NOUN
ftr-340	327	22	reform	reform	NOUN
ftr-340	327	23	proposal	proposal	NOUN
ftr-340	327	24	advanced	advance	VERB
ftr-340	327	25	by	by	ADP
ftr-340	327	26	senators	senator	NOUN
ftr-340	327	27	wyden	wyden	PROPN
ftr-340	327	28	and	and	CCONJ
ftr-340	327	29	gregg	gregg	PROPN
ftr-340	327	30	cut	cut	VERB
ftr-340	327	31	the	the	DET
ftr-340	327	32	corporate	corporate	ADJ
ftr-340	327	33	rate	rate	NOUN
ftr-340	327	34	to	to	ADP
ftr-340	327	35	twenty	twenty	NUM
ftr-340	327	36	-	-	PUNCT
ftr-340	327	37	four	four	NUM
ftr-340	327	38	percent.78	percent.78	NOUN
ftr-340	327	39	despite	despite	SCONJ
ftr-340	327	40	proposals	proposal	NOUN
ftr-340	327	41	to	to	PART
ftr-340	327	42	expand	expand	VERB
ftr-340	327	43	the	the	DET
ftr-340	327	44	corporate	corporate	ADJ
ftr-340	327	45	tax	tax	NOUN
ftr-340	327	46	base	base	NOUN
ftr-340	327	47	,	,	PUNCT
ftr-340	327	48	such	such	ADJ
ftr-340	327	49	expansion	expansion	NOUN
ftr-340	327	50	is	be	AUX
ftr-340	327	51	difficult	difficult	ADJ
ftr-340	327	52	,	,	PUNCT
ftr-340	327	53	for	for	ADP
ftr-340	327	54	a	a	DET
ftr-340	327	55	variety	variety	NOUN
ftr-340	327	56	of	of	ADP
ftr-340	327	57	economic	economic	ADJ
ftr-340	327	58	and	and	CCONJ
ftr-340	327	59	political	political	ADJ
ftr-340	327	60	reasons.79	reasons.79	NOUN
ftr-340	327	61	in	in	ADP
ftr-340	327	62	addition	addition	NOUN
ftr-340	327	63	,	,	PUNCT
ftr-340	327	64	although	although	SCONJ
ftr-340	327	65	these	these	DET
ftr-340	327	66	reforms	reform	NOUN
ftr-340	327	67	would	would	AUX
ftr-340	327	68	reduce	reduce	VERB
ftr-340	327	69	the	the	DET
ftr-340	327	70	revenue	revenue	NOUN
ftr-340	327	71	cost	cost	NOUN
ftr-340	327	72	,	,	PUNCT
ftr-340	327	73	they	they	PRON
ftr-340	327	74	would	would	AUX
ftr-340	327	75	offset	offset	VERB
ftr-340	327	76	the	the	DET
ftr-340	327	77	reduction	reduction	NOUN
ftr-340	327	78	in	in	ADP
ftr-340	327	79	the	the	DET
ftr-340	327	80	effective	effective	ADJ
ftr-340	327	81	tax	tax	NOUN
ftr-340	327	82	rate	rate	NOUN
ftr-340	327	83	.	.	PUNCT
ftr-340	328	1	thus	thus	ADV
ftr-340	328	2	,	,	PUNCT
ftr-340	328	3	it	it	PRON
ftr-340	328	4	is	be	AUX
ftr-340	328	5	likely	likely	ADJ
ftr-340	328	6	that	that	SCONJ
ftr-340	328	7	a	a	DET
ftr-340	328	8	revenue	revenue	NOUN
ftr-340	328	9	loss	loss	NOUN
ftr-340	328	10	,	,	PUNCT
ftr-340	328	11	perhaps	perhaps	ADV
ftr-340	328	12	a	a	DET
ftr-340	328	13	significant	significant	ADJ
ftr-340	328	14	one	one	NOUN
ftr-340	328	15	(	(	PUNCT
ftr-340	328	16	in	in	ADP
ftr-340	328	17	the	the	DET
ftr-340	328	18	neighborhood	neighborhood	NOUN
ftr-340	328	19	of	of	ADP
ftr-340	328	20	$	$	SYM
ftr-340	328	21	100	100	NUM
ftr-340	328	22	billion	billion	NUM
ftr-340	328	23	per	per	ADP
ftr-340	328	24	year	year	NOUN
ftr-340	328	25	)	)	PUNCT
ftr-340	328	26	would	would	AUX
ftr-340	328	27	arise.80	arise.80	VERB
ftr-340	328	28	76	76	NUM
ftr-340	328	29	.	.	PUNCT
ftr-340	329	1	i	i	PRON
ftr-340	329	2	d.	d.	PROPN
ftr-340	329	3	77	77	NUM
ftr-340	329	4	.	.	PUNCT
ftr-340	330	1	see	see	VERB
ftr-340	330	2	kevin	kevin	PROPN
ftr-340	330	3	hassett	hassett	PROPN
ftr-340	330	4	,	,	PUNCT
ftr-340	330	5	end	end	NOUN
ftr-340	330	6	,	,	PUNCT
ftr-340	330	7	do	do	AUX
ftr-340	330	8	n’t	not	PART
ftr-340	330	9	extend	extend	VERB
ftr-340	330	10	,	,	PUNCT
ftr-340	330	11	bush	bush	PROPN
ftr-340	330	12	tax	tax	NOUN
ftr-340	330	13	cuts	cut	NOUN
ftr-340	330	14	for	for	ADP
ftr-340	330	15	a	a	DET
ftr-340	330	16	fresh	fresh	ADJ
ftr-340	330	17	start	start	NOUN
ftr-340	330	18	,	,	PUNCT
ftr-340	330	19	bloomberg	bloomberg	PROPN
ftr-340	330	20	,	,	PUNCT
ftr-340	330	21	nov	nov	PROPN
ftr-340	330	22	.	.	PROPN
ftr-340	330	23	7	7	NUM
ftr-340	330	24	,	,	PUNCT
ftr-340	330	25	2010	2010	NUM
ftr-340	330	26	,	,	PUNCT
ftr-340	330	27	http://www.bloomberg.com/news/2010-11-08/end-don-textend-bush-tax-cuts-to-start-new-commentary-by-kevin-hassett.html	http://www.bloomberg.com/news/2010-11-08/end-don-textend-bush-tax-cuts-to-start-new-commentary-by-kevin-hassett.html	NOUN
ftr-340	330	28	.	.	PUNCT
ftr-340	331	1	78	78	NUM
ftr-340	331	2	.	.	PUNCT
ftr-340	332	1	s.	s.	PROPN
ftr-340	332	2	3018	3018	NUM
ftr-340	332	3	,	,	PUNCT
ftr-340	332	4	111th	111th	ADJ
ftr-340	332	5	cong	cong	NOUN
ftr-340	332	6	.	.	PUNCT
ftr-340	333	1	§	§	PROPN
ftr-340	333	2	201	201	NUM
ftr-340	333	3	(	(	PUNCT
ftr-340	333	4	2010	2010	NUM
ftr-340	333	5	)	)	PUNCT
ftr-340	333	6	.	.	PUNCT
ftr-340	334	1	this	this	DET
ftr-340	334	2	bill	bill	NOUN
ftr-340	334	3	also	also	ADV
ftr-340	334	4	ended	end	VERB
ftr-340	334	5	deferral	deferral	ADV
ftr-340	334	6	and	and	CCONJ
ftr-340	334	7	instituted	institute	VERB
ftr-340	334	8	a	a	DET
ftr-340	334	9	per	per	ADP
ftr-340	334	10	-	-	PUNCT
ftr-340	334	11	country	country	NOUN
ftr-340	334	12	foreign	foreign	ADJ
ftr-340	334	13	tax	tax	NOUN
ftr-340	334	14	credit	credit	NOUN
ftr-340	334	15	limit	limit	NOUN
ftr-340	334	16	.	.	PUNCT
ftr-340	335	1	79	79	NUM
ftr-340	335	2	.	.	PUNCT
ftr-340	336	1	see	see	VERB
ftr-340	336	2	jane	jane	PROPN
ftr-340	336	3	g.	g.	PROPN
ftr-340	336	4	gravelle	gravelle	PROPN
ftr-340	336	5	,	,	PUNCT
ftr-340	336	6	practical	practical	ADJ
ftr-340	336	7	tax	tax	NOUN
ftr-340	336	8	reform	reform	NOUN
ftr-340	336	9	for	for	ADP
ftr-340	336	10	a	a	DET
ftr-340	336	11	more	more	ADV
ftr-340	336	12	efficient	efficient	ADJ
ftr-340	336	13	income	income	NOUN
ftr-340	336	14	tax	tax	NOUN
ftr-340	336	15	,	,	PUNCT
ftr-340	336	16	30	30	NUM
ftr-340	336	17	va	va	NOUN
ftr-340	336	18	.	.	PUNCT
ftr-340	337	1	tax	tax	PROPN
ftr-340	337	2	rev	rev	PROPN
ftr-340	337	3	.	.	PROPN
ftr-340	337	4	389	389	NUM
ftr-340	337	5	(	(	PUNCT
ftr-340	337	6	2010	2010	NUM
ftr-340	337	7	)	)	PUNCT
ftr-340	337	8	.	.	PUNCT
ftr-340	338	1	some	some	PRON
ftr-340	338	2	of	of	ADP
ftr-340	338	3	the	the	DET
ftr-340	338	4	most	most	ADV
ftr-340	338	5	significant	significant	ADJ
ftr-340	338	6	revenue	revenue	NOUN
ftr-340	338	7	raisers	raiser	NOUN
ftr-340	338	8	are	be	AUX
ftr-340	338	9	unlikely	unlikely	ADJ
ftr-340	338	10	to	to	PART
ftr-340	338	11	be	be	AUX
ftr-340	338	12	revised	revise	VERB
ftr-340	338	13	,	,	PUNCT
ftr-340	338	14	among	among	ADP
ftr-340	338	15	them	they	PRON
ftr-340	338	16	lengthening	lengthen	VERB
ftr-340	338	17	the	the	DET
ftr-340	338	18	depreciable	depreciable	ADJ
ftr-340	338	19	lives	life	NOUN
ftr-340	338	20	for	for	ADP
ftr-340	338	21	equipment	equipment	NOUN
ftr-340	338	22	.	.	PUNCT
ftr-340	339	1	80	80	NUM
ftr-340	339	2	.	.	PUNCT
ftr-340	340	1	for	for	ADP
ftr-340	340	2	example	example	NOUN
ftr-340	340	3	,	,	PUNCT
ftr-340	340	4	for	for	ADP
ftr-340	340	5	2013	2013	NUM
ftr-340	340	6	,	,	PUNCT
ftr-340	340	7	when	when	SCONJ
ftr-340	340	8	the	the	DET
ftr-340	340	9	economy	economy	NOUN
ftr-340	340	10	has	have	AUX
ftr-340	340	11	recovered	recover	VERB
ftr-340	340	12	,	,	PUNCT
ftr-340	340	13	corporate	corporate	ADJ
ftr-340	340	14	revenues	revenue	NOUN
ftr-340	340	15	are	be	AUX
ftr-340	340	16	projected	project	VERB
ftr-340	340	17	at	at	ADP
ftr-340	340	18	$	$	SYM
ftr-340	340	19	350	350	NUM
ftr-340	340	20	billion	billion	NUM
ftr-340	340	21	,	,	PUNCT
ftr-340	340	22	and	and	CCONJ
ftr-340	340	23	a	a	DET
ftr-340	340	24	rate	rate	NOUN
ftr-340	340	25	reduction	reduction	NOUN
ftr-340	340	26	to	to	ADP
ftr-340	340	27	twenty	twenty	NUM
ftr-340	340	28	-	-	PUNCT
ftr-340	340	29	five	five	NUM
ftr-340	340	30	percent	percent	NOUN
ftr-340	340	31	would	would	AUX
ftr-340	340	32	reduce	reduce	VERB
ftr-340	340	33	the	the	DET
ftr-340	340	34	yield	yield	NOUN
ftr-340	340	35	by	by	ADP
ftr-340	340	36	$	$	SYM
ftr-340	340	37	100	100	NUM
ftr-340	340	38	billion	billion	NUM
ftr-340	340	39	.	.	PUNCT
ftr-340	341	1	see	see	VERB
ftr-340	341	2	congressional	congressional	ADJ
ftr-340	341	3	budget	budget	NOUN
ftr-340	341	4	office	office	NOUN
ftr-340	341	5	,	,	PUNCT
ftr-340	341	6	the	the	DET
ftr-340	341	7	budget	budget	NOUN
ftr-340	341	8	and	and	CCONJ
ftr-340	341	9	economic	economic	ADJ
ftr-340	341	10	outlook	outlook	NOUN
ftr-340	341	11	:	:	PUNCT
ftr-340	341	12	fiscal	fiscal	ADJ
ftr-340	341	13	years	year	NOUN
ftr-340	341	14	2010	2010	NUM
ftr-340	341	15	to	to	ADP
ftr-340	341	16	2020	2020	NUM
ftr-340	341	17	(	(	PUNCT
ftr-340	341	18	2010	2010	NUM
ftr-340	341	19	)	)	PUNCT
ftr-340	341	20	,	,	PUNCT
ftr-340	341	21	at	at	ADP
ftr-340	341	22	79	79	NUM
ftr-340	341	23	,	,	PUNCT
ftr-340	341	24	http://www.cbo.gov/ftpdocs/108xx/doc10871/01-26-outlook.pdf	http://www.cbo.gov/ftpdocs/108xx/doc10871/01-26-outlook.pdf	NOUN
ftr-340	341	25	.	.	PUNCT
ftr-340	342	1	92	92	NUM
ftr-340	342	2	florida	florida	PROPN
ftr-340	342	3	tax	tax	NOUN
ftr-340	342	4	review	review	NOUN
ftr-340	342	5	[	[	X
ftr-340	342	6	vol.11:2	vol.11:2	NOUN
ftr-340	342	7	the	the	DET
ftr-340	342	8	argument	argument	NOUN
ftr-340	342	9	for	for	ADP
ftr-340	342	10	lowering	lower	VERB
ftr-340	342	11	the	the	DET
ftr-340	342	12	corporate	corporate	ADJ
ftr-340	342	13	rate	rate	NOUN
ftr-340	342	14	to	to	PART
ftr-340	342	15	attract	attract	VERB
ftr-340	342	16	capital	capital	NOUN
ftr-340	342	17	relates	relate	VERB
ftr-340	342	18	largely	largely	ADV
ftr-340	342	19	to	to	ADP
ftr-340	342	20	increasing	increase	VERB
ftr-340	342	21	inbound	inbound	ADJ
ftr-340	342	22	investment	investment	NOUN
ftr-340	342	23	,	,	PUNCT
ftr-340	342	24	since	since	ADV
ftr-340	342	25	,	,	PUNCT
ftr-340	342	26	as	as	SCONJ
ftr-340	342	27	discussed	discuss	VERB
ftr-340	342	28	below	below	ADV
ftr-340	342	29	,	,	PUNCT
ftr-340	342	30	there	there	PRON
ftr-340	342	31	are	be	VERB
ftr-340	342	32	a	a	DET
ftr-340	342	33	variety	variety	NOUN
ftr-340	342	34	of	of	ADP
ftr-340	342	35	tools	tool	NOUN
ftr-340	342	36	that	that	PRON
ftr-340	342	37	could	could	AUX
ftr-340	342	38	be	be	AUX
ftr-340	342	39	used	use	VERB
ftr-340	342	40	to	to	PART
ftr-340	342	41	reduce	reduce	VERB
ftr-340	342	42	outbound	outbound	ADJ
ftr-340	342	43	investment	investment	NOUN
ftr-340	342	44	by	by	ADP
ftr-340	342	45	corporations	corporation	NOUN
ftr-340	342	46	.	.	PUNCT
ftr-340	343	1	however	however	ADV
ftr-340	343	2	,	,	PUNCT
ftr-340	343	3	inbound	inbound	PROPN
ftr-340	343	4	equity	equity	NOUN
ftr-340	343	5	appears	appear	VERB
ftr-340	343	6	to	to	PART
ftr-340	343	7	be	be	AUX
ftr-340	343	8	less	less	ADJ
ftr-340	343	9	than	than	ADP
ftr-340	343	10	ten	ten	NUM
ftr-340	343	11	percent	percent	NOUN
ftr-340	343	12	of	of	ADP
ftr-340	343	13	the	the	DET
ftr-340	343	14	total	total	ADJ
ftr-340	343	15	potential	potential	ADJ
ftr-340	343	16	corporate	corporate	ADJ
ftr-340	343	17	tax	tax	NOUN
ftr-340	343	18	base	base	NOUN
ftr-340	343	19	,	,	PUNCT
ftr-340	343	20	and	and	CCONJ
ftr-340	343	21	when	when	SCONJ
ftr-340	343	22	capital	capital	NOUN
ftr-340	343	23	outside	outside	ADP
ftr-340	343	24	the	the	DET
ftr-340	343	25	corporate	corporate	ADJ
ftr-340	343	26	sector	sector	NOUN
ftr-340	343	27	and	and	CCONJ
ftr-340	343	28	debt	debt	NOUN
ftr-340	343	29	are	be	AUX
ftr-340	343	30	taken	take	VERB
ftr-340	343	31	into	into	ADP
ftr-340	343	32	account	account	NOUN
ftr-340	343	33	,	,	PUNCT
ftr-340	343	34	about	about	ADV
ftr-340	343	35	four	four	NUM
ftr-340	343	36	percent	percent	NOUN
ftr-340	343	37	of	of	ADP
ftr-340	343	38	the	the	DET
ftr-340	343	39	total	total	ADJ
ftr-340	343	40	u.s	u.s	PROPN
ftr-340	343	41	.	.	PROPN
ftr-340	343	42	capital	capital	PROPN
ftr-340	343	43	stock.81	stock.81	PROPN
ftr-340	343	44	to	to	PART
ftr-340	343	45	lower	lower	VERB
ftr-340	343	46	the	the	DET
ftr-340	343	47	u.s	u.s	PROPN
ftr-340	343	48	.	.	PROPN
ftr-340	343	49	corporate	corporate	ADJ
ftr-340	343	50	rate	rate	NOUN
ftr-340	343	51	for	for	ADP
ftr-340	343	52	the	the	DET
ftr-340	343	53	objective	objective	NOUN
ftr-340	343	54	of	of	ADP
ftr-340	343	55	attracting	attract	VERB
ftr-340	343	56	more	more	ADJ
ftr-340	343	57	inbound	inbound	ADJ
ftr-340	343	58	capital	capital	NOUN
ftr-340	343	59	,	,	PUNCT
ftr-340	343	60	given	give	VERB
ftr-340	343	61	important	important	ADJ
ftr-340	343	62	needs	need	NOUN
ftr-340	343	63	for	for	ADP
ftr-340	343	64	revenue	revenue	NOUN
ftr-340	343	65	,	,	PUNCT
ftr-340	343	66	concerns	concern	NOUN
ftr-340	343	67	about	about	ADP
ftr-340	343	68	distribution	distribution	NOUN
ftr-340	343	69	,	,	PUNCT
ftr-340	343	70	and	and	CCONJ
ftr-340	343	71	the	the	DET
ftr-340	343	72	creation	creation	NOUN
ftr-340	343	73	of	of	ADP
ftr-340	343	74	tax	tax	NOUN
ftr-340	343	75	shelters	shelter	NOUN
ftr-340	343	76	for	for	ADP
ftr-340	343	77	the	the	DET
ftr-340	343	78	wealthy	wealthy	ADJ
ftr-340	343	79	,	,	PUNCT
ftr-340	343	80	seems	seem	VERB
ftr-340	343	81	to	to	PART
ftr-340	343	82	be	be	AUX
ftr-340	343	83	the	the	DET
ftr-340	343	84	tail	tail	NOUN
ftr-340	343	85	wagging	wag	VERB
ftr-340	343	86	the	the	DET
ftr-340	343	87	dog	dog	NOUN
ftr-340	343	88	.	.	PUNCT
ftr-340	343	89	nor	nor	CCONJ
ftr-340	343	90	is	be	AUX
ftr-340	343	91	a	a	DET
ftr-340	343	92	lower	low	ADJ
ftr-340	343	93	rate	rate	NOUN
ftr-340	343	94	likely	likely	ADJ
ftr-340	343	95	to	to	PART
ftr-340	343	96	increase	increase	VERB
ftr-340	343	97	u.s	u.s	PROPN
ftr-340	343	98	.	.	PROPN
ftr-340	343	99	welfare	welfare	NOUN
ftr-340	343	100	,	,	PUNCT
ftr-340	343	101	as	as	SCONJ
ftr-340	343	102	the	the	DET
ftr-340	343	103	additional	additional	ADJ
ftr-340	343	104	tax	tax	NOUN
ftr-340	343	105	revenue	revenue	NOUN
ftr-340	343	106	on	on	ADP
ftr-340	343	107	new	new	ADJ
ftr-340	343	108	inbound	inbound	ADJ
ftr-340	343	109	investment	investment	NOUN
ftr-340	343	110	would	would	AUX
ftr-340	343	111	be	be	AUX
ftr-340	343	112	offset	offset	VERB
ftr-340	343	113	by	by	ADP
ftr-340	343	114	lost	lose	VERB
ftr-340	343	115	tax	tax	NOUN
ftr-340	343	116	revenue	revenue	NOUN
ftr-340	343	117	from	from	ADP
ftr-340	343	118	the	the	DET
ftr-340	343	119	lower	low	ADJ
ftr-340	343	120	tax	tax	NOUN
ftr-340	343	121	rate	rate	NOUN
ftr-340	343	122	on	on	ADP
ftr-340	343	123	earnings	earning	NOUN
ftr-340	343	124	on	on	ADP
ftr-340	343	125	existing	exist	VERB
ftr-340	343	126	imported	import	VERB
ftr-340	343	127	capital	capital	NOUN
ftr-340	343	128	income.82	income.82	PROPN
ftr-340	343	129	in	in	ADP
ftr-340	343	130	addition	addition	NOUN
ftr-340	343	131	,	,	PUNCT
ftr-340	343	132	lowering	lower	VERB
ftr-340	343	133	the	the	DET
ftr-340	343	134	rate	rate	NOUN
ftr-340	343	135	could	could	AUX
ftr-340	343	136	accomplish	accomplish	VERB
ftr-340	343	137	little	little	ADJ
ftr-340	343	138	if	if	SCONJ
ftr-340	343	139	it	it	PRON
ftr-340	343	140	reduces	reduce	VERB
ftr-340	343	141	the	the	DET
ftr-340	343	142	import	import	NOUN
ftr-340	343	143	of	of	ADP
ftr-340	343	144	more	more	ADJ
ftr-340	343	145	mobile	mobile	ADJ
ftr-340	343	146	debt	debt	NOUN
ftr-340	343	147	-	-	PUNCT
ftr-340	343	148	financed	finance	VERB
ftr-340	343	149	capital	capital	NOUN
ftr-340	343	150	.	.	PUNCT
ftr-340	344	1	perhaps	perhaps	ADV
ftr-340	344	2	more	more	ADV
ftr-340	344	3	importantly	importantly	ADV
ftr-340	344	4	,	,	PUNCT
ftr-340	344	5	if	if	SCONJ
ftr-340	344	6	history	history	NOUN
ftr-340	344	7	is	be	AUX
ftr-340	344	8	a	a	DET
ftr-340	344	9	guide	guide	NOUN
ftr-340	344	10	,	,	PUNCT
ftr-340	344	11	it	it	PRON
ftr-340	344	12	is	be	AUX
ftr-340	344	13	likely	likely	ADJ
ftr-340	344	14	that	that	SCONJ
ftr-340	344	15	other	other	ADJ
ftr-340	344	16	countries	country	NOUN
ftr-340	344	17	would	would	AUX
ftr-340	344	18	further	far	ADV
ftr-340	344	19	lower	lower	VERB
ftr-340	344	20	their	their	PRON
ftr-340	344	21	tax	tax	NOUN
ftr-340	344	22	rates	rate	NOUN
ftr-340	344	23	,	,	PUNCT
ftr-340	344	24	offsetting	offset	VERB
ftr-340	344	25	the	the	DET
ftr-340	344	26	effects	effect	NOUN
ftr-340	344	27	of	of	ADP
ftr-340	344	28	lowering	lower	VERB
ftr-340	344	29	the	the	DET
ftr-340	344	30	u.s	u.s	PROPN
ftr-340	344	31	.	.	PROPN
ftr-340	344	32	rates	rate	NOUN
ftr-340	344	33	.	.	PUNCT
ftr-340	345	1	while	while	SCONJ
ftr-340	345	2	reducing	reduce	VERB
ftr-340	345	3	the	the	DET
ftr-340	345	4	u.s	u.s	PROPN
ftr-340	345	5	.	.	PROPN
ftr-340	345	6	tax	tax	NOUN
ftr-340	345	7	rate	rate	NOUN
ftr-340	345	8	might	might	AUX
ftr-340	345	9	stem	stem	VERB
ftr-340	345	10	the	the	DET
ftr-340	345	11	flow	flow	NOUN
ftr-340	345	12	of	of	ADP
ftr-340	345	13	outbound	outbound	ADJ
ftr-340	345	14	investment	investment	NOUN
ftr-340	345	15	,	,	PUNCT
ftr-340	345	16	an	an	DET
ftr-340	345	17	alternative	alternative	NOUN
ftr-340	345	18	is	be	AUX
ftr-340	345	19	to	to	PART
ftr-340	345	20	increase	increase	VERB
ftr-340	345	21	u.s	u.s	PROPN
ftr-340	345	22	.	.	PROPN
ftr-340	345	23	taxation	taxation	NOUN
ftr-340	345	24	of	of	ADP
ftr-340	345	25	foreign	foreign	ADJ
ftr-340	345	26	source	source	NOUN
ftr-340	345	27	income	income	NOUN
ftr-340	345	28	(	(	PUNCT
ftr-340	345	29	or	or	CCONJ
ftr-340	345	30	provide	provide	VERB
ftr-340	345	31	some	some	DET
ftr-340	345	32	revenue	revenue	NOUN
ftr-340	345	33	neutral	neutral	ADJ
ftr-340	345	34	combination	combination	NOUN
ftr-340	345	35	of	of	ADP
ftr-340	345	36	increasing	increase	VERB
ftr-340	345	37	taxation	taxation	NOUN
ftr-340	345	38	of	of	ADP
ftr-340	345	39	foreign	foreign	ADJ
ftr-340	345	40	source	source	NOUN
ftr-340	345	41	income	income	NOUN
ftr-340	345	42	with	with	ADP
ftr-340	345	43	some	some	DET
ftr-340	345	44	small	small	ADJ
ftr-340	345	45	reduction	reduction	NOUN
ftr-340	345	46	in	in	ADP
ftr-340	345	47	the	the	DET
ftr-340	345	48	rate	rate	NOUN
ftr-340	345	49	)	)	PUNCT
ftr-340	345	50	.	.	PUNCT
ftr-340	346	1	some	some	DET
ftr-340	346	2	options	option	NOUN
ftr-340	346	3	,	,	PUNCT
ftr-340	346	4	such	such	ADJ
ftr-340	346	5	as	as	ADP
ftr-340	346	6	combining	combine	VERB
ftr-340	346	7	an	an	DET
ftr-340	346	8	end	end	NOUN
ftr-340	346	9	to	to	ADP
ftr-340	346	10	deferral	deferral	NOUN
ftr-340	346	11	with	with	ADP
ftr-340	346	12	a	a	DET
ftr-340	346	13	percountry	percountry	NOUN
ftr-340	346	14	foreign	foreign	ADJ
ftr-340	346	15	tax	tax	NOUN
ftr-340	346	16	,	,	PUNCT
ftr-340	346	17	probably	probably	ADV
ftr-340	346	18	could	could	AUX
ftr-340	346	19	raise	raise	VERB
ftr-340	346	20	a	a	DET
ftr-340	346	21	significant	significant	ADJ
ftr-340	346	22	amount	amount	NOUN
ftr-340	346	23	of	of	ADP
ftr-340	346	24	revenue	revenue	NOUN
ftr-340	346	25	,	,	PUNCT
ftr-340	346	26	perhaps	perhaps	ADV
ftr-340	346	27	as	as	ADV
ftr-340	346	28	much	much	ADJ
ftr-340	346	29	as	as	ADP
ftr-340	346	30	$	$	SYM
ftr-340	346	31	60	60	NUM
ftr-340	346	32	billion.83	billion.83	ADJ
ftr-340	346	33	president	president	NOUN
ftr-340	346	34	obama	obama	PROPN
ftr-340	346	35	’s	’s	PART
ftr-340	346	36	fiscal	fiscal	ADJ
ftr-340	346	37	year	year	NOUN
ftr-340	346	38	2011	2011	NUM
ftr-340	346	39	budget	budget	NOUN
ftr-340	346	40	proposes	propose	VERB
ftr-340	346	41	three	three	NUM
ftr-340	346	42	81	81	NUM
ftr-340	346	43	.	.	PUNCT
ftr-340	347	1	for	for	ADP
ftr-340	347	2	data	datum	NOUN
ftr-340	347	3	on	on	ADP
ftr-340	347	4	corporate	corporate	ADJ
ftr-340	347	5	profits	profit	NOUN
ftr-340	347	6	including	include	VERB
ftr-340	347	7	those	those	PRON
ftr-340	347	8	associated	associate	VERB
ftr-340	347	9	with	with	ADP
ftr-340	347	10	inbound	inbound	ADJ
ftr-340	347	11	and	and	CCONJ
ftr-340	347	12	outbound	outbound	ADJ
ftr-340	347	13	capital	capital	NOUN
ftr-340	347	14	(	(	PUNCT
ftr-340	347	15	repatriated	repatriate	VERB
ftr-340	347	16	)	)	PUNCT
ftr-340	347	17	see	see	VERB
ftr-340	347	18	bureau	bureau	NOUN
ftr-340	347	19	of	of	ADP
ftr-340	347	20	economic	economic	ADJ
ftr-340	347	21	analysis	analysis	NOUN
ftr-340	347	22	,	,	PUNCT
ftr-340	347	23	national	national	ADJ
ftr-340	347	24	income	income	NOUN
ftr-340	347	25	and	and	CCONJ
ftr-340	347	26	product	product	NOUN
ftr-340	347	27	accounts	account	NOUN
ftr-340	347	28	data	datum	NOUN
ftr-340	347	29	,	,	PUNCT
ftr-340	347	30	table	table	NOUN
ftr-340	347	31	6.16d	6.16d	NUM
ftr-340	347	32	,	,	PUNCT
ftr-340	347	33	corporate	corporate	ADJ
ftr-340	347	34	profits	profit	NOUN
ftr-340	347	35	by	by	ADP
ftr-340	347	36	industry	industry	NOUN
ftr-340	347	37	(	(	PUNCT
ftr-340	347	38	2011	2011	NUM
ftr-340	347	39	)	)	PUNCT
ftr-340	347	40	,	,	PUNCT
ftr-340	347	41	http://www.bea.gov/national/nipaweb/tableview.asp?selectedtable=239	http://www.bea.gov/national/nipaweb/tableview.asp?selectedtable=239	PROPN
ftr-340	347	42	&	&	CCONJ
ftr-340	347	43	viewseries	viewserie	NOUN
ftr-340	347	44	=	=	SYM
ftr-340	347	45	no&java	no&java	X
ftr-340	347	46	=	=	ADJ
ftr-340	347	47	no&request3place	no&request3place	NOUN
ftr-340	347	48	=	=	SYM
ftr-340	347	49	n&3place	n&3place	NOUN
ftr-340	347	50	=	=	SYM
ftr-340	347	51	n&fromview	n&fromview	NOUN
ftr-340	347	52	=	=	ADJ
ftr-340	347	53	yes&freq	yes&freq	NOUN
ftr-340	347	54	=	=	NOUN
ftr-340	347	55	year&firstyear=2004&lastyear=2009&3place	year&firstyear=2004&lastyear=2009&3place	NOUN
ftr-340	347	56	=	=	SYM
ftr-340	347	57	n&update	n&update	NOUN
ftr-340	347	58	=	=	SYM
ftr-340	347	59	update&javabox	update&javabox	NOUN
ftr-340	347	60	=	=	NOUN
ftr-340	347	61	n	n	NOUN
ftr-340	347	62	o.	o.	NOUN
ftr-340	347	63	for	for	ADP
ftr-340	347	64	data	datum	NOUN
ftr-340	347	65	on	on	ADP
ftr-340	347	66	unrepatriated	unrepatriated	ADJ
ftr-340	347	67	profits	profit	NOUN
ftr-340	347	68	,	,	PUNCT
ftr-340	347	69	see	see	VERB
ftr-340	347	70	bureau	bureau	NOUN
ftr-340	347	71	of	of	ADP
ftr-340	347	72	economic	economic	ADJ
ftr-340	347	73	analysis	analysis	NOUN
ftr-340	347	74	,	,	PUNCT
ftr-340	347	75	international	international	ADJ
ftr-340	347	76	economic	economic	ADJ
ftr-340	347	77	accounts	account	NOUN
ftr-340	347	78	(	(	PUNCT
ftr-340	347	79	2011	2011	NUM
ftr-340	347	80	)	)	PUNCT
ftr-340	347	81	,	,	PUNCT
ftr-340	347	82	http://www.bea.gov/international/index.htm	http://www.bea.gov/international/index.htm	PROPN
ftr-340	347	83	.	.	PUNCT
ftr-340	347	84	estimates	estimate	NOUN
ftr-340	347	85	assume	assume	VERB
ftr-340	347	86	the	the	DET
ftr-340	347	87	corporate	corporate	ADJ
ftr-340	347	88	capital	capital	NOUN
ftr-340	347	89	stock	stock	NOUN
ftr-340	347	90	is	be	AUX
ftr-340	347	91	half	half	NOUN
ftr-340	347	92	of	of	ADP
ftr-340	347	93	the	the	DET
ftr-340	347	94	total	total	ADJ
ftr-340	347	95	capital	capital	NOUN
ftr-340	347	96	stock	stock	NOUN
ftr-340	347	97	and	and	CCONJ
ftr-340	347	98	that	that	SCONJ
ftr-340	347	99	debt	debt	NOUN
ftr-340	347	100	shares	share	NOUN
ftr-340	347	101	are	be	AUX
ftr-340	347	102	one	one	NUM
ftr-340	347	103	third	third	ADJ
ftr-340	347	104	,	,	PUNCT
ftr-340	347	105	as	as	SCONJ
ftr-340	347	106	reported	report	VERB
ftr-340	347	107	in	in	ADP
ftr-340	347	108	gravelle	gravelle	PROPN
ftr-340	347	109	,	,	PUNCT
ftr-340	347	110	supra	supra	PROPN
ftr-340	347	111	note	note	NOUN
ftr-340	347	112	32	32	NUM
ftr-340	347	113	,	,	PUNCT
ftr-340	347	114	at	at	ADP
ftr-340	347	115	293	293	NUM
ftr-340	347	116	.	.	PUNCT
ftr-340	347	117	82	82	NUM
ftr-340	347	118	.	.	PUNCT
ftr-340	348	1	the	the	DET
ftr-340	348	2	optimal	optimal	ADJ
ftr-340	348	3	tax	tax	NOUN
ftr-340	348	4	rate	rate	NOUN
ftr-340	348	5	is	be	AUX
ftr-340	348	6	1/(1+e	1/(1+e	NUM
ftr-340	348	7	)	)	PUNCT
ftr-340	348	8	where	where	SCONJ
ftr-340	348	9	e	e	NOUN
ftr-340	348	10	is	be	AUX
ftr-340	348	11	the	the	DET
ftr-340	348	12	elasticity	elasticity	NOUN
ftr-340	348	13	of	of	ADP
ftr-340	348	14	inbound	inbound	ADJ
ftr-340	348	15	capital	capital	NOUN
ftr-340	348	16	.	.	PUNCT
ftr-340	349	1	see	see	VERB
ftr-340	349	2	gravelle	gravelle	NOUN
ftr-340	349	3	,	,	PUNCT
ftr-340	349	4	supra	supra	PROPN
ftr-340	349	5	note	note	NOUN
ftr-340	349	6	48	48	NUM
ftr-340	349	7	,	,	PUNCT
ftr-340	349	8	at	at	ADP
ftr-340	349	9	476	476	NUM
ftr-340	349	10	.	.	PUNCT
ftr-340	349	11	83	83	NUM
ftr-340	349	12	.	.	PUNCT
ftr-340	350	1	tax	tax	NOUN
ftr-340	350	2	expenditures	expenditure	NOUN
ftr-340	350	3	estimates	estimate	NOUN
ftr-340	350	4	project	project	VERB
ftr-340	350	5	a	a	DET
ftr-340	350	6	revenue	revenue	NOUN
ftr-340	350	7	gain	gain	NOUN
ftr-340	350	8	from	from	ADP
ftr-340	350	9	ending	end	VERB
ftr-340	350	10	deferral	deferral	NOUN
ftr-340	350	11	without	without	ADP
ftr-340	350	12	changes	change	NOUN
ftr-340	350	13	in	in	ADP
ftr-340	350	14	the	the	DET
ftr-340	350	15	foreign	foreign	ADJ
ftr-340	350	16	tax	tax	NOUN
ftr-340	350	17	credit	credit	NOUN
ftr-340	350	18	at	at	ADP
ftr-340	350	19	$	$	SYM
ftr-340	350	20	13	13	NUM
ftr-340	350	21	billion	billion	NUM
ftr-340	350	22	for	for	ADP
ftr-340	350	23	fiscal	fiscal	ADJ
ftr-340	350	24	year	year	NOUN
ftr-340	350	25	2013	2013	NUM
ftr-340	350	26	.	.	PUNCT
ftr-340	351	1	see	see	VERB
ftr-340	351	2	joint	joint	ADJ
ftr-340	351	3	committee	committee	NOUN
ftr-340	351	4	on	on	ADP
ftr-340	351	5	taxation	taxation	NOUN
ftr-340	351	6	,	,	PUNCT
ftr-340	351	7	estimates	estimate	NOUN
ftr-340	351	8	of	of	ADP
ftr-340	351	9	federal	federal	ADJ
ftr-340	351	10	tax	tax	NOUN
ftr-340	351	11	expenditures	expenditure	NOUN
ftr-340	351	12	for	for	ADP
ftr-340	351	13	fiscal	fiscal	ADJ
ftr-340	351	14	years	year	NOUN
ftr-340	351	15	2009	2009	NUM
ftr-340	351	16	-	-	SYM
ftr-340	351	17	2013	2013	NUM
ftr-340	351	18	(	(	PUNCT
ftr-340	351	19	2010	2010	NUM
ftr-340	351	20	)	)	PUNCT
ftr-340	351	21	,	,	PUNCT
ftr-340	351	22	at	at	ADP
ftr-340	351	23	29	29	NUM
ftr-340	351	24	,	,	PUNCT
ftr-340	351	25	http://www.jct.gov/publications.html?func=	http://www.jct.gov/publications.html?func=	PROPN
ftr-340	351	26	startdown&id=3642	startdown&id=3642	PROPN
ftr-340	351	27	.	.	PUNCT
ftr-340	352	1	limiting	limit	VERB
ftr-340	352	2	the	the	DET
ftr-340	352	3	foreign	foreign	ADJ
ftr-340	352	4	tax	tax	NOUN
ftr-340	352	5	credit	credit	NOUN
ftr-340	352	6	should	should	AUX
ftr-340	352	7	increase	increase	VERB
ftr-340	352	8	that	that	DET
ftr-340	352	9	amount	amount	NOUN
ftr-340	352	10	significantly	significantly	ADV
ftr-340	352	11	as	as	ADV
ftr-340	352	12	well	well	ADV
ftr-340	352	13	as	as	ADP
ftr-340	352	14	raise	raise	VERB
ftr-340	352	15	revenue	revenue	NOUN
ftr-340	352	16	from	from	ADP
ftr-340	352	17	repatriating	repatriate	VERB
ftr-340	352	18	income	income	NOUN
ftr-340	352	19	.	.	PUNCT
ftr-340	353	1	the	the	DET
ftr-340	353	2	joint	joint	ADJ
ftr-340	353	3	committee	committee	NOUN
ftr-340	353	4	on	on	ADP
ftr-340	353	5	taxation	taxation	NOUN
ftr-340	353	6	has	have	AUX
ftr-340	353	7	estimated	estimate	VERB
ftr-340	353	8	a	a	DET
ftr-340	353	9	revenue	revenue	NOUN
ftr-340	353	10	gain	gain	NOUN
ftr-340	353	11	of	of	ADP
ftr-340	353	12	$	$	SYM
ftr-340	353	13	66	66	NUM
ftr-340	353	14	billion	billion	NUM
ftr-340	353	15	in	in	ADP
ftr-340	353	16	fiscal	fiscal	ADJ
ftr-340	353	17	year	year	NOUN
ftr-340	353	18	2013	2013	NUM
ftr-340	353	19	for	for	ADP
ftr-340	353	20	the	the	DET
ftr-340	353	21	combination	combination	NOUN
ftr-340	353	22	of	of	ADP
ftr-340	353	23	a	a	DET
ftr-340	353	24	percountry	percountry	NOUN
ftr-340	353	25	foreign	foreign	ADJ
ftr-340	353	26	tax	tax	NOUN
ftr-340	353	27	credit	credit	NOUN
ftr-340	353	28	limit	limit	NOUN
ftr-340	353	29	and	and	CCONJ
ftr-340	353	30	ending	end	VERB
ftr-340	353	31	deferral	deferral	ADJ
ftr-340	353	32	(	(	PUNCT
ftr-340	353	33	estimate	estimate	NOUN
ftr-340	353	34	provided	provide	VERB
ftr-340	353	35	by	by	ADP
ftr-340	353	36	senator	senator	PROPN
ftr-340	353	37	ron	ron	PROPN
ftr-340	353	38	wyden	wyden	PROPN
ftr-340	353	39	)	)	PUNCT
ftr-340	353	40	.	.	PUNCT
ftr-340	354	1	2011	2011	NUM
ftr-340	354	2	]	]	PUNCT
ftr-340	354	3	the	the	DET
ftr-340	354	4	corporate	corporate	ADJ
ftr-340	354	5	income	income	NOUN
ftr-340	354	6	tax	tax	NOUN
ftr-340	354	7	93	93	NUM
ftr-340	354	8	significant	significant	ADJ
ftr-340	354	9	revisions	revision	NOUN
ftr-340	354	10	:	:	PUNCT
ftr-340	354	11	disallowing	disallow	VERB
ftr-340	354	12	a	a	DET
ftr-340	354	13	current	current	ADJ
ftr-340	354	14	deduction	deduction	NOUN
ftr-340	354	15	for	for	ADP
ftr-340	354	16	parent	parent	NOUN
ftr-340	354	17	company	company	NOUN
ftr-340	354	18	interest	interest	NOUN
ftr-340	354	19	for	for	ADP
ftr-340	354	20	the	the	DET
ftr-340	354	21	share	share	NOUN
ftr-340	354	22	equal	equal	ADJ
ftr-340	354	23	to	to	ADP
ftr-340	354	24	the	the	DET
ftr-340	354	25	share	share	NOUN
ftr-340	354	26	of	of	ADP
ftr-340	354	27	profits	profit	NOUN
ftr-340	354	28	not	not	PART
ftr-340	354	29	repatriated	repatriate	VERB
ftr-340	354	30	,	,	PUNCT
ftr-340	354	31	restricting	restrict	VERB
ftr-340	354	32	the	the	DET
ftr-340	354	33	share	share	NOUN
ftr-340	354	34	of	of	ADP
ftr-340	354	35	foreign	foreign	ADJ
ftr-340	354	36	tax	tax	NOUN
ftr-340	354	37	credits	credit	NOUN
ftr-340	354	38	available	available	ADJ
ftr-340	354	39	to	to	ADP
ftr-340	354	40	the	the	DET
ftr-340	354	41	share	share	NOUN
ftr-340	354	42	of	of	ADP
ftr-340	354	43	income	income	NOUN
ftr-340	354	44	repatriated	repatriate	VERB
ftr-340	354	45	,	,	PUNCT
ftr-340	354	46	and	and	CCONJ
ftr-340	354	47	taxing	tax	VERB
ftr-340	354	48	the	the	DET
ftr-340	354	49	excess	excess	ADJ
ftr-340	354	50	return	return	NOUN
ftr-340	354	51	to	to	ADP
ftr-340	354	52	intangible	intangible	ADJ
ftr-340	354	53	transfers	transfer	NOUN
ftr-340	354	54	to	to	ADP
ftr-340	354	55	a	a	DET
ftr-340	354	56	foreign	foreign	ADJ
ftr-340	354	57	subsidiary	subsidiary	NOUN
ftr-340	354	58	as	as	ADP
ftr-340	354	59	subpart	subpart	NOUN
ftr-340	354	60	f	f	PROPN
ftr-340	354	61	income.84	income.84	ADP
ftr-340	354	62	these	these	DET
ftr-340	354	63	provisions	provision	NOUN
ftr-340	354	64	would	would	AUX
ftr-340	354	65	raise	raise	VERB
ftr-340	354	66	about	about	ADV
ftr-340	354	67	$	$	SYM
ftr-340	354	68	10	10	NUM
ftr-340	354	69	billion	billion	NUM
ftr-340	354	70	in	in	ADP
ftr-340	354	71	the	the	DET
ftr-340	354	72	short	short	ADJ
ftr-340	354	73	run	run	NOUN
ftr-340	354	74	and	and	CCONJ
ftr-340	354	75	$	$	SYM
ftr-340	354	76	7	7	NUM
ftr-340	354	77	billion	billion	NUM
ftr-340	354	78	in	in	ADP
ftr-340	354	79	the	the	DET
ftr-340	354	80	long	long	ADJ
ftr-340	354	81	run	run	NOUN
ftr-340	354	82	.	.	PUNCT
ftr-340	355	1	the	the	DET
ftr-340	355	2	principal	principal	ADJ
ftr-340	355	3	reservations	reservation	NOUN
ftr-340	355	4	about	about	ADP
ftr-340	355	5	increased	increase	VERB
ftr-340	355	6	taxation	taxation	NOUN
ftr-340	355	7	of	of	ADP
ftr-340	355	8	foreign	foreign	ADJ
ftr-340	355	9	source	source	NOUN
ftr-340	355	10	income	income	NOUN
ftr-340	355	11	,	,	PUNCT
ftr-340	355	12	such	such	ADJ
ftr-340	355	13	as	as	ADP
ftr-340	355	14	eliminating	eliminate	VERB
ftr-340	355	15	deferral	deferral	ADJ
ftr-340	355	16	and	and	CCONJ
ftr-340	355	17	restricting	restrict	VERB
ftr-340	355	18	credits	credit	NOUN
ftr-340	355	19	,	,	PUNCT
ftr-340	355	20	tend	tend	VERB
ftr-340	355	21	to	to	PART
ftr-340	355	22	be	be	AUX
ftr-340	355	23	twofold	twofold	ADJ
ftr-340	355	24	.	.	PUNCT
ftr-340	356	1	companies	company	NOUN
ftr-340	356	2	might	might	AUX
ftr-340	356	3	invert	invert	VERB
ftr-340	356	4	(	(	PUNCT
ftr-340	356	5	move	move	VERB
ftr-340	356	6	their	their	PRON
ftr-340	356	7	headquarters	headquarters	NOUN
ftr-340	356	8	abroad	abroad	ADV
ftr-340	356	9	)	)	PUNCT
ftr-340	356	10	and	and	CCONJ
ftr-340	356	11	investors	investor	NOUN
ftr-340	356	12	could	could	AUX
ftr-340	356	13	avoid	avoid	VERB
ftr-340	356	14	the	the	DET
ftr-340	356	15	increased	increase	VERB
ftr-340	356	16	taxation	taxation	NOUN
ftr-340	356	17	of	of	ADP
ftr-340	356	18	foreign	foreign	ADJ
ftr-340	356	19	source	source	NOUN
ftr-340	356	20	income	income	NOUN
ftr-340	356	21	by	by	ADP
ftr-340	356	22	investing	invest	VERB
ftr-340	356	23	in	in	ADP
ftr-340	356	24	foreign	foreign	ADJ
ftr-340	356	25	corporations	corporation	NOUN
ftr-340	356	26	.	.	PUNCT
ftr-340	357	1	inversion	inversion	NOUN
ftr-340	357	2	could	could	AUX
ftr-340	357	3	be	be	AUX
ftr-340	357	4	limited	limit	VERB
ftr-340	357	5	by	by	ADP
ftr-340	357	6	restrictions	restriction	NOUN
ftr-340	357	7	similar	similar	ADJ
ftr-340	357	8	to	to	ADP
ftr-340	357	9	those	those	PRON
ftr-340	357	10	enacted	enact	VERB
ftr-340	357	11	in	in	ADP
ftr-340	357	12	2004	2004	NUM
ftr-340	357	13	(	(	PUNCT
ftr-340	357	14	treating	treat	VERB
ftr-340	357	15	these	these	DET
ftr-340	357	16	firms	firm	NOUN
ftr-340	357	17	as	as	ADP
ftr-340	357	18	u.s	u.s	PROPN
ftr-340	357	19	.	.	PROPN
ftr-340	357	20	firms	firm	NOUN
ftr-340	357	21	for	for	ADP
ftr-340	357	22	a	a	DET
ftr-340	357	23	long	long	ADJ
ftr-340	357	24	period	period	NOUN
ftr-340	357	25	of	of	ADP
ftr-340	357	26	time),85	time),85	NOUN
ftr-340	357	27	or	or	CCONJ
ftr-340	357	28	other	other	ADJ
ftr-340	357	29	stricter	strict	ADJ
ftr-340	357	30	provisions	provision	NOUN
ftr-340	357	31	(	(	PUNCT
ftr-340	357	32	treating	treat	VERB
ftr-340	357	33	firms	firm	NOUN
ftr-340	357	34	permanently	permanently	ADV
ftr-340	357	35	as	as	ADP
ftr-340	357	36	u.s	u.s	PROPN
ftr-340	357	37	.	.	PROPN
ftr-340	357	38	firms	firm	NOUN
ftr-340	357	39	,	,	PUNCT
ftr-340	357	40	imposing	impose	VERB
ftr-340	357	41	an	an	DET
ftr-340	357	42	exit	exit	NOUN
ftr-340	357	43	tax	tax	NOUN
ftr-340	357	44	,	,	PUNCT
ftr-340	357	45	or	or	CCONJ
ftr-340	357	46	basing	base	VERB
ftr-340	357	47	headquarters	headquarter	NOUN
ftr-340	357	48	on	on	ADP
ftr-340	357	49	a	a	DET
ftr-340	357	50	facts	fact	NOUN
ftr-340	357	51	and	and	CCONJ
ftr-340	357	52	circumstances	circumstance	NOUN
ftr-340	357	53	determination	determination	NOUN
ftr-340	357	54	)	)	PUNCT
ftr-340	357	55	.	.	PUNCT
ftr-340	358	1	changes	change	NOUN
ftr-340	358	2	in	in	ADP
ftr-340	358	3	individual	individual	ADJ
ftr-340	358	4	portfolio	portfolio	NOUN
ftr-340	358	5	investment	investment	NOUN
ftr-340	358	6	can	can	AUX
ftr-340	358	7	not	not	PART
ftr-340	358	8	be	be	AUX
ftr-340	358	9	used	use	VERB
ftr-340	358	10	to	to	PART
ftr-340	358	11	target	target	VERB
ftr-340	358	12	particular	particular	ADJ
ftr-340	358	13	subsidiaries	subsidiary	NOUN
ftr-340	358	14	of	of	ADP
ftr-340	358	15	multinational	multinational	ADJ
ftr-340	358	16	firms	firm	NOUN
ftr-340	358	17	,	,	PUNCT
ftr-340	358	18	but	but	CCONJ
ftr-340	358	19	rather	rather	ADV
ftr-340	358	20	reflect	reflect	VERB
ftr-340	358	21	the	the	DET
ftr-340	358	22	tax	tax	NOUN
ftr-340	358	23	burden	burden	NOUN
ftr-340	358	24	of	of	ADP
ftr-340	358	25	the	the	DET
ftr-340	358	26	entire	entire	ADJ
ftr-340	358	27	firm	firm	NOUN
ftr-340	358	28	.	.	PUNCT
ftr-340	359	1	some	some	DET
ftr-340	359	2	small	small	ADJ
ftr-340	359	3	shifts	shift	NOUN
ftr-340	359	4	in	in	ADP
ftr-340	359	5	investment	investment	NOUN
ftr-340	359	6	may	may	AUX
ftr-340	359	7	occur	occur	VERB
ftr-340	359	8	as	as	ADP
ftr-340	359	9	rates	rate	NOUN
ftr-340	359	10	of	of	ADP
ftr-340	359	11	return	return	NOUN
ftr-340	359	12	change	change	NOUN
ftr-340	359	13	due	due	ADP
ftr-340	359	14	to	to	ADP
ftr-340	359	15	any	any	DET
ftr-340	359	16	tax	tax	NOUN
ftr-340	359	17	revision	revision	NOUN
ftr-340	359	18	,	,	PUNCT
ftr-340	359	19	but	but	CCONJ
ftr-340	359	20	do	do	AUX
ftr-340	359	21	not	not	PART
ftr-340	359	22	seem	seem	VERB
ftr-340	359	23	a	a	DET
ftr-340	359	24	specific	specific	ADJ
ftr-340	359	25	barrier	barrier	NOUN
ftr-340	359	26	to	to	ADP
ftr-340	359	27	international	international	ADJ
ftr-340	359	28	tax	tax	NOUN
ftr-340	359	29	revisions	revision	NOUN
ftr-340	359	30	.	.	PUNCT
ftr-340	360	1	stricter	strict	ADJ
ftr-340	360	2	treatment	treatment	NOUN
ftr-340	360	3	of	of	ADP
ftr-340	360	4	foreign	foreign	ADJ
ftr-340	360	5	source	source	NOUN
ftr-340	360	6	income	income	NOUN
ftr-340	360	7	would	would	AUX
ftr-340	360	8	also	also	ADV
ftr-340	360	9	reduce	reduce	VERB
ftr-340	360	10	the	the	DET
ftr-340	360	11	ability	ability	NOUN
ftr-340	360	12	to	to	PART
ftr-340	360	13	shift	shift	VERB
ftr-340	360	14	profits	profit	NOUN
ftr-340	360	15	.	.	PUNCT
ftr-340	361	1	google	google	PROPN
ftr-340	361	2	’s	’s	PART
ftr-340	361	3	method	method	NOUN
ftr-340	361	4	of	of	ADP
ftr-340	361	5	tax	tax	NOUN
ftr-340	361	6	avoidance	avoidance	NOUN
ftr-340	361	7	would	would	AUX
ftr-340	361	8	not	not	PART
ftr-340	361	9	operate	operate	VERB
ftr-340	361	10	without	without	ADP
ftr-340	361	11	deferral	deferral	NOUN
ftr-340	361	12	.	.	PUNCT
ftr-340	362	1	84	84	NUM
ftr-340	362	2	.	.	PUNCT
ftr-340	363	1	see	see	VERB
ftr-340	363	2	u.s	u.s	PROPN
ftr-340	363	3	.	.	PROPN
ftr-340	363	4	department	department	PROPN
ftr-340	363	5	of	of	ADP
ftr-340	363	6	treasury	treasury	PROPN
ftr-340	363	7	,	,	PUNCT
ftr-340	363	8	general	general	ADJ
ftr-340	363	9	explanation	explanation	NOUN
ftr-340	363	10	of	of	ADP
ftr-340	363	11	the	the	DET
ftr-340	363	12	administration	administration	NOUN
ftr-340	363	13	’s	’s	PART
ftr-340	363	14	fiscal	fiscal	ADJ
ftr-340	363	15	year	year	NOUN
ftr-340	363	16	2011	2011	NUM
ftr-340	363	17	revenue	revenue	NOUN
ftr-340	363	18	proposals	proposal	NOUN
ftr-340	363	19	(	(	PUNCT
ftr-340	363	20	2010	2010	NUM
ftr-340	363	21	)	)	PUNCT
ftr-340	363	22	,	,	PUNCT
ftr-340	363	23	http://www	http://www	PROPN
ftr-340	363	24	.	.	PROPN
ftr-340	363	25	bsmlegal.com/pdfs/008greenbook2011.pdf	bsmlegal.com/pdfs/008greenbook2011.pdf	PROPN
ftr-340	363	26	.	.	PUNCT
ftr-340	364	1	one	one	NUM
ftr-340	364	2	of	of	ADP
ftr-340	364	3	the	the	DET
ftr-340	364	4	proposals	proposal	NOUN
ftr-340	364	5	,	,	PUNCT
ftr-340	364	6	disallowing	disallow	VERB
ftr-340	364	7	splitting	splitting	NOUN
ftr-340	364	8	of	of	ADP
ftr-340	364	9	foreign	foreign	ADJ
ftr-340	364	10	tax	tax	NOUN
ftr-340	364	11	credits	credit	NOUN
ftr-340	364	12	from	from	ADP
ftr-340	364	13	income	income	NOUN
ftr-340	364	14	,	,	PUNCT
ftr-340	364	15	has	have	AUX
ftr-340	364	16	already	already	ADV
ftr-340	364	17	been	be	AUX
ftr-340	364	18	enacted	enact	VERB
ftr-340	364	19	.	.	PUNCT
ftr-340	365	1	26	26	NUM
ftr-340	365	2	u.s.c	u.s.c	ADJ
ftr-340	365	3	.	.	PUNCT
ftr-340	366	1	§	§	PROPN
ftr-340	366	2	909	909	NUM
ftr-340	366	3	(	(	PUNCT
ftr-340	366	4	2010	2010	NUM
ftr-340	366	5	)	)	PUNCT
ftr-340	366	6	.	.	PUNCT
ftr-340	367	1	85	85	NUM
ftr-340	367	2	.	.	PUNCT
ftr-340	368	1	american	american	ADJ
ftr-340	368	2	job	job	PROPN
ftr-340	368	3	creation	creation	NOUN
ftr-340	368	4	act	act	NOUN
ftr-340	368	5	of	of	ADP
ftr-340	368	6	2004	2004	NUM
ftr-340	368	7	,	,	PUNCT
ftr-340	368	8	pub	pub	NOUN
ftr-340	368	9	.	.	PUNCT
ftr-340	369	1	l.	l.	PROPN
ftr-340	369	2	no	no	INTJ
ftr-340	369	3	.	.	PROPN
ftr-340	370	1	108	108	NUM
ftr-340	370	2	-	-	SYM
ftr-340	370	3	357	357	NUM
ftr-340	370	4	,	,	PUNCT
ftr-340	370	5	118	118	NUM
ftr-340	370	6	stat	stat	NOUN
ftr-340	370	7	.	.	PUNCT
ftr-340	371	1	1418	1418	NUM
ftr-340	371	2	(	(	PUNCT
ftr-340	371	3	2004	2004	NUM
ftr-340	371	4	)	)	PUNCT
ftr-340	371	5	.	.	PUNCT
ftr-340	372	1	the	the	DET
ftr-340	372	2	corporate	corporate	ADJ
ftr-340	372	3	income	income	NOUN
ftr-340	372	4	tax	tax	NOUN
ftr-340	372	5	:	:	PUNCT
ftr-340	372	6	a	a	DET
ftr-340	372	7	persistent	persistent	ADJ
ftr-340	372	8	policy	policy	NOUN
ftr-340	372	9	challenge	challenge	NOUN
ftr-340	372	10	ii	ii	PROPN
ftr-340	372	11	.	.	PUNCT
ftr-340	373	1	in	in	ADP
ftr-340	373	2	the	the	DET
ftr-340	373	3	beginning	begin	VERB
ftr-340	373	4	77	77	NUM
ftr-340	373	5	iii	iii	NOUN
ftr-340	373	6	.	.	PUNCT
ftr-340	374	1	the	the	DET
ftr-340	374	2	growth	growth	NOUN
ftr-340	374	3	of	of	ADP
ftr-340	374	4	the	the	DET
ftr-340	374	5	income	income	NOUN
ftr-340	374	6	tax	tax	NOUN
ftr-340	374	7	79	79	NUM
ftr-340	374	8	iv	iv	NOUN
ftr-340	374	9	.	.	PUNCT
ftr-340	374	10	issues	issue	NOUN
ftr-340	374	11	and	and	CCONJ
ftr-340	374	12	research	research	NOUN
ftr-340	374	13	in	in	ADP
ftr-340	374	14	the	the	DET
ftr-340	374	15	early	early	ADJ
ftr-340	374	16	years	year	NOUN
ftr-340	374	17	82	82	NUM
ftr-340	374	18	v.	v.	ADP
ftr-340	374	19	the	the	DET
ftr-340	374	20	1950s	1950	NOUN
ftr-340	374	21	to	to	ADP
ftr-340	374	22	the	the	DET
ftr-340	374	23	1980s	1980	NOUN
ftr-340	374	24	:	:	PUNCT
ftr-340	374	25	the	the	DET
ftr-340	374	26	era	era	NOUN
ftr-340	374	27	of	of	ADP
ftr-340	374	28	investment	investment	NOUN
ftr-340	374	29	subsidies	subsidy	NOUN
ftr-340	374	30	and	and	CCONJ
ftr-340	374	31	economic	economic	ADJ
ftr-340	374	32	modeling	modeling	NOUN
ftr-340	374	33	of	of	ADP
ftr-340	374	34	the	the	DET
ftr-340	374	35	corporate	corporate	ADJ
ftr-340	374	36	tax	tax	NOUN
ftr-340	374	37	83	83	NUM
ftr-340	374	38	vi	vi	NOUN
ftr-340	374	39	.	.	PUNCT
ftr-340	374	40	international	international	ADJ
ftr-340	374	41	tax	tax	NOUN
ftr-340	374	42	issues	issue	NOUN
ftr-340	374	43	:	:	PUNCT
ftr-340	374	44	the	the	DET
ftr-340	374	45	spoiler	spoiler	NOUN
ftr-340	374	46	?	?	PUNCT
ftr-340	375	1	87	87	NUM
ftr-340	376	1	vii	vii	PROPN
ftr-340	376	2	.	.	PUNCT
ftr-340	376	3	policy	policy	NOUN
ftr-340	376	4	options	option	NOUN
ftr-340	376	5	91	91	NUM
ftr-340	376	6	the	the	DET
ftr-340	376	7	corporate	corporate	ADJ
ftr-340	376	8	income	income	NOUN
ftr-340	376	9	tax	tax	NOUN
ftr-340	376	10	:	:	PUNCT
ftr-340	376	11	a	a	DET
ftr-340	376	12	persistent	persistent	ADJ
ftr-340	376	13	policy	policy	NOUN
ftr-340	376	14	challenge	challenge	NOUN
ftr-340	376	15	i.	i.	PROPN
ftr-340	376	16	introduction	introduction	PROPN
ftr-340	376	17	ii	ii	PROPN
ftr-340	376	18	.	.	PUNCT
ftr-340	377	1	in	in	ADP
ftr-340	377	2	the	the	DET
ftr-340	377	3	beginning	begin	VERB
ftr-340	377	4	iii	iii	NOUN
ftr-340	377	5	.	.	PUNCT
ftr-340	378	1	the	the	DET
ftr-340	378	2	growth	growth	NOUN
ftr-340	378	3	of	of	ADP
ftr-340	378	4	the	the	DET
ftr-340	378	5	income	income	NOUN
ftr-340	378	6	tax	tax	NOUN
ftr-340	378	7	iv	iv	NOUN
ftr-340	378	8	.	.	PUNCT
ftr-340	378	9	issues	issue	NOUN
ftr-340	378	10	and	and	CCONJ
ftr-340	378	11	research	research	NOUN
ftr-340	378	12	in	in	ADP
ftr-340	378	13	the	the	DET
ftr-340	378	14	early	early	ADJ
ftr-340	378	15	years	year	NOUN
ftr-340	378	16	v.	v.	ADP
ftr-340	378	17	the	the	DET
ftr-340	378	18	1950s	1950	NOUN
ftr-340	378	19	to	to	ADP
ftr-340	378	20	the	the	DET
ftr-340	378	21	1980s	1980	NOUN
ftr-340	378	22	:	:	PUNCT
ftr-340	378	23	the	the	DET
ftr-340	378	24	era	era	NOUN
ftr-340	378	25	of	of	ADP
ftr-340	378	26	investment	investment	NOUN
ftr-340	378	27	subsidies	subsidy	NOUN
ftr-340	378	28	and	and	CCONJ
ftr-340	378	29	economic	economic	ADJ
ftr-340	378	30	modeling	modeling	NOUN
ftr-340	378	31	of	of	ADP
ftr-340	378	32	the	the	DET
ftr-340	378	33	corporate	corporate	ADJ
ftr-340	378	34	tax	tax	NOUN
ftr-340	378	35	b.	b.	NOUN
ftr-340	378	36	integration	integration	NOUN
ftr-340	378	37	proposals	proposal	NOUN
ftr-340	378	38	c.	c.	PROPN
ftr-340	378	39	savings	saving	NOUN
ftr-340	378	40	and	and	CCONJ
ftr-340	378	41	risk	risk	NOUN
ftr-340	378	42	d.	d.	PROPN
ftr-340	378	43	investment	investment	NOUN
ftr-340	378	44	subsidies	subsidy	NOUN
ftr-340	378	45	e.	e.	PROPN
ftr-340	378	46	the	the	DET
ftr-340	378	47	corporate	corporate	ADJ
ftr-340	378	48	tax	tax	NOUN
ftr-340	378	49	world	world	NOUN
ftr-340	378	50	after	after	ADP
ftr-340	378	51	1986	1986	NUM
ftr-340	378	52	vi	vi	NOUN
ftr-340	378	53	.	.	PUNCT
ftr-340	378	54	international	international	ADJ
ftr-340	378	55	tax	tax	NOUN
ftr-340	378	56	issues	issue	NOUN
ftr-340	378	57	:	:	PUNCT
ftr-340	378	58	the	the	DET
ftr-340	378	59	spoiler	spoiler	NOUN
ftr-340	378	60	?	?	PUNCT
ftr-340	379	1	a.	a.	NOUN
ftr-340	379	2	history	history	NOUN
ftr-340	379	3	of	of	ADP
ftr-340	379	4	foreign	foreign	ADJ
ftr-340	379	5	tax	tax	NOUN
ftr-340	379	6	provisions	provision	NOUN
ftr-340	379	7	b.	b.	PROPN
ftr-340	379	8	revenue	revenue	NOUN
ftr-340	379	9	and	and	CCONJ
ftr-340	379	10	compliance	compliance	NOUN
ftr-340	379	11	c.	c.	NOUN
ftr-340	379	12	reconsideration	reconsideration	NOUN
ftr-340	379	13	of	of	ADP
ftr-340	379	14	who	who	PRON
ftr-340	379	15	bears	bear	VERB
ftr-340	379	16	the	the	DET
ftr-340	379	17	burden	burden	NOUN
ftr-340	379	18	d.	d.	PROPN
ftr-340	379	19	economic	economic	ADJ
ftr-340	379	20	efficiency	efficiency	NOUN
ftr-340	379	21	issues	issue	NOUN
ftr-340	379	22	and	and	CCONJ
ftr-340	379	23	constraints	constraint	NOUN
ftr-340	379	24	on	on	ADP
ftr-340	379	25	integration	integration	NOUN
ftr-340	379	26	vii	vii	PROPN
ftr-340	379	27	.	.	PUNCT
ftr-340	380	1	policy	policy	NOUN
ftr-340	380	2	options	option	NOUN