id	sid	tid	token	lemma	pos
ftr-343	1	1	tcharity	tcharity	NOUN
ftr-343	1	2	really	really	ADV
ftr-343	1	3	does	do	AUX
ftr-343	1	4	begin	begin	VERB
ftr-343	1	5	at	at	ADP
ftr-343	1	6	home	home	NOUN
ftr-343	1	7	:	:	PUNCT
ftr-343	1	8	florida	florida	PROPN
ftr-343	1	9	tax	tax	NOUN
ftr-343	1	10	review	review	NOUN
ftr-343	1	11	volume	volume	NOUN
ftr-343	1	12	11	11	NUM
ftr-343	1	13	2011	2011	NUM
ftr-343	1	14	number	number	NOUN
ftr-343	1	15	4	4	NUM
ftr-343	1	16	221	221	NUM
ftr-343	1	17	the	the	DET
ftr-343	1	18	gatt	gatt	NOUN
ftr-343	1	19	-	-	PUNCT
ftr-343	1	20	legality	legality	NOUN
ftr-343	1	21	of	of	ADP
ftr-343	1	22	border	border	NOUN
ftr-343	1	23	adjustments	adjustment	NOUN
ftr-343	1	24	for	for	ADP
ftr-343	1	25	carbon	carbon	NOUN
ftr-343	1	26	taxes	taxis	NOUN
ftr-343	1	27	and	and	CCONJ
ftr-343	1	28	the	the	DET
ftr-343	1	29	cost	cost	NOUN
ftr-343	1	30	of	of	ADP
ftr-343	1	31	emissions	emission	NOUN
ftr-343	1	32	permits	permit	NOUN
ftr-343	1	33	:	:	PUNCT
ftr-343	1	34	a	a	DET
ftr-343	1	35	riddle	riddle	NOUN
ftr-343	1	36	,	,	PUNCT
ftr-343	1	37	wrapped	wrap	VERB
ftr-343	1	38	in	in	ADP
ftr-343	1	39	a	a	DET
ftr-343	1	40	mystery	mystery	NOUN
ftr-343	1	41	,	,	PUNCT
ftr-343	1	42	inside	inside	ADP
ftr-343	1	43	an	an	DET
ftr-343	1	44	enigma	enigma	NOUN
ftr-343	1	45	by	by	ADP
ftr-343	1	46	charles	charles	PROPN
ftr-343	1	47	e.	e.	PROPN
ftr-343	1	48	mclure	mclure	PROPN
ftr-343	1	49	,	,	PUNCT
ftr-343	1	50	jr	jr	PROPN
ftr-343	1	51	.	.	PROPN
ftr-343	1	52	*	*	PUNCT
ftr-343	1	53	i.	i.	PROPN
ftr-343	1	54	introduction	introduction	NOUN
ftr-343	1	55	....................................................................................	....................................................................................	PUNCT
ftr-343	1	56	223	223	NUM
ftr-343	1	57	ii	ii	NOUN
ftr-343	1	58	.	.	PUNCT
ftr-343	2	1	the	the	DET
ftr-343	2	2	gatt	gatt	PROPN
ftr-343	2	3	and	and	CCONJ
ftr-343	2	4	the	the	DET
ftr-343	2	5	ascm	ascm	NOUN
ftr-343	2	6	..............................................................	..............................................................	PUNCT
ftr-343	2	7	233	233	NUM
ftr-343	2	8	a.	a.	NOUN
ftr-343	2	9	basic	basic	ADJ
ftr-343	2	10	rules	rule	NOUN
ftr-343	2	11	..............................................................................	..............................................................................	PUNCT
ftr-343	2	12	234	234	NUM
ftr-343	2	13	b.	b.	NOUN
ftr-343	2	14	the	the	DET
ftr-343	2	15	article	article	NOUN
ftr-343	2	16	xx	xx	NUM
ftr-343	2	17	exceptions	exception	NOUN
ftr-343	2	18	.......................................................	.......................................................	PUNCT
ftr-343	2	19	235	235	NUM
ftr-343	2	20	c.	c.	NOUN
ftr-343	2	21	primary	primary	ADJ
ftr-343	2	22	observations	observation	NOUN
ftr-343	2	23	.............................................................	.............................................................	PUNCT
ftr-343	2	24	236	236	NUM
ftr-343	2	25	1	1	NUM
ftr-343	2	26	.	.	PUNCT
ftr-343	3	1	why	why	SCONJ
ftr-343	3	2	so	so	ADV
ftr-343	3	3	much	much	ADJ
ftr-343	3	4	uncertainty	uncertainty	NOUN
ftr-343	3	5	..........................................	..........................................	PUNCT
ftr-343	3	6	236	236	NUM
ftr-343	3	7	2	2	NUM
ftr-343	3	8	.	.	PUNCT
ftr-343	4	1	the	the	DET
ftr-343	4	2	separability	separability	NOUN
ftr-343	4	3	of	of	ADP
ftr-343	4	4	btas	bta	NOUN
ftr-343	4	5	for	for	ADP
ftr-343	4	6	imports	import	NOUN
ftr-343	4	7	and	and	CCONJ
ftr-343	4	8	exports	export	NOUN
ftr-343	4	9	....	....	PUNCT
ftr-343	5	1	238	238	NUM
ftr-343	5	2	3	3	X
ftr-343	5	3	.	.	PUNCT
ftr-343	6	1	the	the	DET
ftr-343	6	2	nature	nature	NOUN
ftr-343	6	3	of	of	ADP
ftr-343	6	4	carbon	carbon	NOUN
ftr-343	6	5	taxes	taxis	NOUN
ftr-343	6	6	......................................	......................................	PUNCT
ftr-343	6	7	240	240	NUM
ftr-343	6	8	a.	a.	NOUN
ftr-343	6	9	carbon	carbon	NOUN
ftr-343	6	10	taxes	taxis	NOUN
ftr-343	6	11	are	be	AUX
ftr-343	6	12	indirect	indirect	ADJ
ftr-343	6	13	taxes	taxis	NOUN
ftr-343	6	14	........................	........................	PUNCT
ftr-343	6	15	240	240	NUM
ftr-343	6	16	b.	b.	PROPN
ftr-343	6	17	carbon	carbon	NOUN
ftr-343	6	18	taxes	taxis	NOUN
ftr-343	6	19	are	be	AUX
ftr-343	6	20	“	"	PUNCT
ftr-343	6	21	taxes	taxis	NOUN
ftr-343	6	22	occultes	occulte	NOUN
ftr-343	6	23	”	"	PUNCT
ftr-343	6	24	..................	..................	PUNCT
ftr-343	6	25	242	242	NUM
ftr-343	6	26	c.	c.	NOUN
ftr-343	6	27	carbon	carbon	NOUN
ftr-343	6	28	taxes	taxis	NOUN
ftr-343	6	29	are	be	AUX
ftr-343	6	30	not	not	PART
ftr-343	6	31	prior	prior	ADJ
ftr-343	6	32	-	-	PUNCT
ftr-343	6	33	stage	stage	NOUN
ftr-343	6	34	cumulative	cumulative	ADJ
ftr-343	6	35	indirect	indirect	ADJ
ftr-343	6	36	taxes	taxis	NOUN
ftr-343	6	37	(	(	PUNCT
ftr-343	6	38	psci	psci	NOUN
ftr-343	6	39	taxes	taxis	NOUN
ftr-343	6	40	)	)	PUNCT
ftr-343	6	41	................................	................................	PUNCT
ftr-343	7	1	246	246	NUM
ftr-343	7	2	iii	iii	NOUN
ftr-343	7	3	.	.	PUNCT
ftr-343	8	1	parsing	parse	VERB
ftr-343	8	2	the	the	DET
ftr-343	8	3	basic	basic	ADJ
ftr-343	8	4	rules	rule	NOUN
ftr-343	8	5	................................................................	................................................................	PUNCT
ftr-343	9	1	249	249	NUM
ftr-343	9	2	a.	a.	NOUN
ftr-343	9	3	national	national	PROPN
ftr-343	9	4	treatment	treatment	NOUN
ftr-343	9	5	and	and	CCONJ
ftr-343	9	6	export	export	NOUN
ftr-343	9	7	subsidies	subsidy	NOUN
ftr-343	9	8	...............................	...............................	PUNCT
ftr-343	10	1	250	250	NUM
ftr-343	10	2	1	1	NUM
ftr-343	10	3	.	.	PUNCT
ftr-343	10	4	are	be	AUX
ftr-343	10	5	carbon	carbon	NOUN
ftr-343	10	6	taxes	taxis	NOUN
ftr-343	10	7	levied	levy	VERB
ftr-343	10	8	on	on	ADP
ftr-343	10	9	products	product	NOUN
ftr-343	10	10	?	?	PUNCT
ftr-343	11	1	.....................	.....................	PUNCT
ftr-343	12	1	250	250	NUM
ftr-343	12	2	a.	a.	NOUN
ftr-343	12	3	taxes	taxis	NOUN
ftr-343	12	4	on	on	ADP
ftr-343	12	5	process	process	NOUN
ftr-343	12	6	and	and	CCONJ
ftr-343	12	7	production	production	NOUN
ftr-343	12	8	methods	method	NOUN
ftr-343	12	9	.........	.........	PUNCT
ftr-343	12	10	250	250	NUM
ftr-343	12	11	b.	b.	PROPN
ftr-343	12	12	the	the	DET
ftr-343	12	13	superfund	superfund	PROPN
ftr-343	12	14	tax	tax	NOUN
ftr-343	12	15	...............................................	...............................................	PUNCT
ftr-343	12	16	252	252	NUM
ftr-343	12	17	c.	c.	NOUN
ftr-343	12	18	the	the	DET
ftr-343	12	19	ozone	ozone	NOUN
ftr-343	12	20	depleting	deplete	VERB
ftr-343	12	21	chemicals	chemical	NOUN
ftr-343	12	22	tax	tax	NOUN
ftr-343	12	23	...................	...................	PUNCT
ftr-343	12	24	255	255	NUM
ftr-343	13	1	2	2	NUM
ftr-343	13	2	.	.	X
ftr-343	13	3	are	be	AUX
ftr-343	13	4	btas	bta	NOUN
ftr-343	13	5	based	base	VERB
ftr-343	13	6	on	on	ADP
ftr-343	13	7	carbon	carbon	NOUN
ftr-343	13	8	intensity	intensity	NOUN
ftr-343	13	9	levied	levy	VERB
ftr-343	13	10	on	on	ADP
ftr-343	13	11	“	"	PUNCT
ftr-343	13	12	like	like	ADJ
ftr-343	13	13	products	product	NOUN
ftr-343	13	14	?	?	PUNCT
ftr-343	13	15	”	"	PUNCT
ftr-343	13	16	.......................................................	.......................................................	PUNCT
ftr-343	14	1	255	255	NUM
ftr-343	14	2	3	3	X
ftr-343	14	3	.	.	PUNCT
ftr-343	14	4	best	well	ADV
ftr-343	14	5	available	available	ADJ
ftr-343	14	6	technology	technology	NOUN
ftr-343	14	7	:	:	PUNCT
ftr-343	14	8	grasping	grasp	VERB
ftr-343	14	9	pyrrhic	pyrrhic	ADJ
ftr-343	14	10	victory	victory	NOUN
ftr-343	14	11	from	from	ADP
ftr-343	14	12	the	the	DET
ftr-343	14	13	jaws	jaw	NOUN
ftr-343	14	14	of	of	ADP
ftr-343	14	15	defeat	defeat	NOUN
ftr-343	14	16	?	?	PUNCT
ftr-343	14	17	..............................	..............................	PUNCT
ftr-343	15	1	262	262	NUM
ftr-343	15	2	*	*	ADJ
ftr-343	15	3	senior	senior	ADJ
ftr-343	15	4	fellow	fellow	NOUN
ftr-343	15	5	,	,	PUNCT
ftr-343	15	6	hoover	hoover	NOUN
ftr-343	15	7	institution	institution	NOUN
ftr-343	15	8	,	,	PUNCT
ftr-343	15	9	stanford	stanford	PROPN
ftr-343	15	10	university	university	PROPN
ftr-343	15	11	.	.	PUNCT
ftr-343	16	1	much	much	ADJ
ftr-343	16	2	of	of	ADP
ftr-343	16	3	this	this	DET
ftr-343	16	4	analysis	analysis	NOUN
ftr-343	16	5	was	be	AUX
ftr-343	16	6	initially	initially	ADV
ftr-343	16	7	presented	present	VERB
ftr-343	16	8	at	at	ADP
ftr-343	16	9	a	a	DET
ftr-343	16	10	conference	conference	NOUN
ftr-343	16	11	on	on	ADP
ftr-343	16	12	“	"	PUNCT
ftr-343	16	13	u.s	u.s	PROPN
ftr-343	16	14	.	.	PROPN
ftr-343	16	15	energy	energy	NOUN
ftr-343	16	16	tax	tax	NOUN
ftr-343	16	17	policy	policy	NOUN
ftr-343	16	18	”	"	PUNCT
ftr-343	16	19	sponsored	sponsor	VERB
ftr-343	16	20	by	by	ADP
ftr-343	16	21	the	the	DET
ftr-343	16	22	american	american	PROPN
ftr-343	16	23	tax	tax	PROPN
ftr-343	16	24	policy	policy	PROPN
ftr-343	16	25	institute	institute	NOUN
ftr-343	16	26	held	hold	VERB
ftr-343	16	27	in	in	ADP
ftr-343	16	28	washington	washington	PROPN
ftr-343	16	29	,	,	PUNCT
ftr-343	16	30	d.c	d.c	PROPN
ftr-343	16	31	.	.	PROPN
ftr-343	16	32	,	,	PUNCT
ftr-343	16	33	oct	oct	PROPN
ftr-343	16	34	.	.	PROPN
ftr-343	16	35	1516	1516	NUM
ftr-343	16	36	,	,	PUNCT
ftr-343	16	37	2009	2009	NUM
ftr-343	16	38	.	.	PUNCT
ftr-343	17	1	this	this	DET
ftr-343	17	2	revision	revision	NOUN
ftr-343	17	3	has	have	AUX
ftr-343	17	4	benefitted	benefit	VERB
ftr-343	17	5	from	from	ADP
ftr-343	17	6	comments	comment	NOUN
ftr-343	17	7	by	by	ADP
ftr-343	17	8	steven	steven	PROPN
ftr-343	17	9	powell	powell	PROPN
ftr-343	17	10	,	,	PUNCT
ftr-343	17	11	but	but	CCONJ
ftr-343	17	12	the	the	DET
ftr-343	17	13	author	author	NOUN
ftr-343	17	14	is	be	AUX
ftr-343	17	15	solely	solely	ADV
ftr-343	17	16	responsible	responsible	ADJ
ftr-343	17	17	for	for	ADP
ftr-343	17	18	the	the	DET
ftr-343	17	19	views	view	NOUN
ftr-343	17	20	expressed	express	VERB
ftr-343	17	21	here	here	ADV
ftr-343	17	22	.	.	PUNCT
ftr-343	18	1	222	222	NUM
ftr-343	18	2	florida	florida	PROPN
ftr-343	18	3	tax	tax	NOUN
ftr-343	18	4	review	review	NOUN
ftr-343	18	5	[	[	X
ftr-343	18	6	vol	vol	NOUN
ftr-343	18	7	.	.	PUNCT
ftr-343	19	1	11:4	11:4	NUM
ftr-343	19	2	b.	b.	PROPN
ftr-343	19	3	a	a	DET
ftr-343	19	4	mixed	mixed	ADJ
ftr-343	19	5	system	system	NOUN
ftr-343	19	6	and	and	CCONJ
ftr-343	19	7	most	most	ADV
ftr-343	19	8	-	-	PUNCT
ftr-343	19	9	favored	favor	VERB
ftr-343	19	10	nation	nation	NOUN
ftr-343	19	11	treatment	treatment	NOUN
ftr-343	19	12	...........	...........	PUNCT
ftr-343	19	13	265	265	NUM
ftr-343	19	14	c.	c.	NOUN
ftr-343	19	15	the	the	DET
ftr-343	19	16	shrimp	shrimp	NOUN
ftr-343	19	17	-	-	PUNCT
ftr-343	19	18	turtle	turtle	NOUN
ftr-343	19	19	decision	decision	NOUN
ftr-343	19	20	:	:	PUNCT
ftr-343	19	21	setting	set	VERB
ftr-343	19	22	the	the	DET
ftr-343	19	23	stage	stage	NOUN
ftr-343	19	24	for	for	ADP
ftr-343	19	25	article	article	NOUN
ftr-343	19	26	xx	xx	NUM
ftr-343	19	27	................................................................................	................................................................................	PUNCT
ftr-343	19	28	266	266	NUM
ftr-343	19	29	iv	iv	NOUN
ftr-343	19	30	.	.	PUNCT
ftr-343	20	1	btas	btas	PROPN
ftr-343	20	2	under	under	ADP
ftr-343	20	3	gat	gat	NOUN
ftr-343	20	4	article	article	NOUN
ftr-343	20	5	xx	xx	NUM
ftr-343	21	1	.......................................................	.......................................................	PUNCT
ftr-343	21	2	268	268	NUM
ftr-343	21	3	a.	a.	NOUN
ftr-343	21	4	the	the	DET
ftr-343	21	5	tests	test	NOUN
ftr-343	21	6	of	of	ADP
ftr-343	21	7	paragraphs	paragraph	NOUN
ftr-343	21	8	(	(	PUNCT
ftr-343	21	9	b	b	NOUN
ftr-343	21	10	)	)	PUNCT
ftr-343	21	11	and	and	CCONJ
ftr-343	21	12	(	(	PUNCT
ftr-343	21	13	g	g	NOUN
ftr-343	21	14	)	)	PUNCT
ftr-343	21	15	.......................................	.......................................	PUNCT
ftr-343	22	1	269	269	NUM
ftr-343	22	2	b.	b.	NOUN
ftr-343	22	3	satisfying	satisfy	VERB
ftr-343	22	4	the	the	DET
ftr-343	22	5	chapeau	chapeau	PROPN
ftr-343	22	6	............................................................	............................................................	PUNCT
ftr-343	23	1	274	274	NUM
ftr-343	23	2	1	1	NUM
ftr-343	23	3	.	.	PUNCT
ftr-343	23	4	arbitrary	arbitrary	ADJ
ftr-343	23	5	or	or	CCONJ
ftr-343	23	6	unjustifiable	unjustifiable	ADJ
ftr-343	23	7	discrimination	discrimination	NOUN
ftr-343	23	8	between	between	ADP
ftr-343	23	9	countries	country	NOUN
ftr-343	23	10	where	where	SCONJ
ftr-343	23	11	the	the	DET
ftr-343	23	12	same	same	ADJ
ftr-343	23	13	conditions	condition	NOUN
ftr-343	23	14	prevail	prevail	VERB
ftr-343	23	15	..........	..........	PUNCT
ftr-343	24	1	275	275	NUM
ftr-343	24	2	2	2	NUM
ftr-343	24	3	.	.	PUNCT
ftr-343	24	4	disguised	disguise	VERB
ftr-343	24	5	restriction	restriction	NOUN
ftr-343	24	6	on	on	ADP
ftr-343	24	7	international	international	ADJ
ftr-343	24	8	trade	trade	NOUN
ftr-343	24	9	............	............	PUNCT
ftr-343	24	10	277	277	NUM
ftr-343	24	11	3	3	NUM
ftr-343	24	12	.	.	PUNCT
ftr-343	25	1	the	the	DET
ftr-343	25	2	importance	importance	NOUN
ftr-343	25	3	of	of	ADP
ftr-343	25	4	design	design	NOUN
ftr-343	25	5	..........................................	..........................................	PUNCT
ftr-343	25	6	280	280	NUM
ftr-343	25	7	c.	c.	PROPN
ftr-343	25	8	gatt	gatt	PROPN
ftr-343	25	9	legality	legality	NOUN
ftr-343	25	10	under	under	ADP
ftr-343	25	11	the	the	DET
ftr-343	25	12	basic	basic	ADJ
ftr-343	25	13	rules	rule	NOUN
ftr-343	25	14	vs.	vs.	ADP
ftr-343	25	15	article	article	NOUN
ftr-343	25	16	xx	xx	NUM
ftr-343	25	17	exceptions	exception	NOUN
ftr-343	25	18	..............................................................	..............................................................	PUNCT
ftr-343	25	19	282	282	NUM
ftr-343	25	20	d.	d.	NOUN
ftr-343	25	21	summary	summary	NOUN
ftr-343	25	22	appraisal	appraisal	NOUN
ftr-343	25	23	.................................................................	.................................................................	PUNCT
ftr-343	25	24	283	283	NUM
ftr-343	25	25	v.	v.	ADP
ftr-343	25	26	bas	bas	PROPN
ftr-343	25	27	for	for	ADP
ftr-343	25	28	emissions	emission	NOUN
ftr-343	25	29	permits	permit	NOUN
ftr-343	25	30	...........................................................	...........................................................	PUNCT
ftr-343	25	31	283	283	NUM
ftr-343	25	32	a.	a.	NOUN
ftr-343	25	33	bas	bas	PROPN
ftr-343	25	34	for	for	ADP
ftr-343	25	35	the	the	DET
ftr-343	25	36	cost	cost	NOUN
ftr-343	25	37	of	of	ADP
ftr-343	25	38	emissions	emission	NOUN
ftr-343	25	39	permits	permit	NOUN
ftr-343	25	40	purchased	purchase	VERB
ftr-343	25	41	from	from	ADP
ftr-343	25	42	the	the	DET
ftr-343	25	43	issuing	issue	VERB
ftr-343	25	44	government	government	NOUN
ftr-343	25	45	...........................................................	...........................................................	PUNCT
ftr-343	25	46	285	285	NUM
ftr-343	25	47	b.	b.	PROPN
ftr-343	25	48	bas	bas	PROPN
ftr-343	25	49	for	for	ADP
ftr-343	25	50	the	the	DET
ftr-343	25	51	opportunity	opportunity	NOUN
ftr-343	25	52	costs	cost	NOUN
ftr-343	25	53	of	of	ADP
ftr-343	25	54	free	free	ADJ
ftr-343	25	55	allowances	allowance	NOUN
ftr-343	25	56	.................	.................	PUNCT
ftr-343	25	57	287	287	NUM
ftr-343	25	58	c.	c.	PROPN
ftr-343	25	59	bas	bas	PROPN
ftr-343	25	60	for	for	ADP
ftr-343	25	61	the	the	DET
ftr-343	25	62	cost	cost	NOUN
ftr-343	25	63	of	of	ADP
ftr-343	25	64	permits	permit	NOUN
ftr-343	25	65	acquired	acquire	VERB
ftr-343	25	66	in	in	ADP
ftr-343	25	67	the	the	DET
ftr-343	25	68	secondary	secondary	ADJ
ftr-343	25	69	market	market	NOUN
ftr-343	25	70	....................................................................	....................................................................	PUNCT
ftr-343	25	71	290	290	NUM
ftr-343	25	72	d.	d.	PROPN
ftr-343	25	73	bas	bas	PROPN
ftr-343	25	74	for	for	ADP
ftr-343	25	75	the	the	DET
ftr-343	25	76	costs	cost	NOUN
ftr-343	25	77	of	of	ADP
ftr-343	25	78	capture	capture	NOUN
ftr-343	25	79	and	and	CCONJ
ftr-343	25	80	storage	storage	NOUN
ftr-343	25	81	and	and	CCONJ
ftr-343	25	82	cdm	cdm	PROPN
ftr-343	25	83	..............	..............	PROPN
ftr-343	25	84	291	291	NUM
ftr-343	25	85	vi	vi	NOUN
ftr-343	25	86	.	.	PUNCT
ftr-343	25	87	summary	summary	NOUN
ftr-343	25	88	and	and	CCONJ
ftr-343	25	89	conclusions	conclusion	NOUN
ftr-343	25	90	.....................................................	.....................................................	PUNCT
ftr-343	25	91	291	291	NUM
ftr-343	25	92	2011	2011	NUM
ftr-343	25	93	]	]	PUNCT
ftr-343	25	94	border	border	NOUN
ftr-343	25	95	adjustments	adjustment	NOUN
ftr-343	25	96	for	for	ADP
ftr-343	25	97	carbon	carbon	NOUN
ftr-343	25	98	taxes	taxis	NOUN
ftr-343	25	99	223	223	NUM
ftr-343	25	100	“	"	PUNCT
ftr-343	25	101	russia	russia	PROPN
ftr-343	25	102	.	.	PUNCT
ftr-343	25	103	.	.	PUNCT
ftr-343	26	1	.	.	PUNCT
ftr-343	27	1	is	be	AUX
ftr-343	27	2	a	a	DET
ftr-343	27	3	riddle	riddle	NOUN
ftr-343	27	4	,	,	PUNCT
ftr-343	27	5	wrapped	wrap	VERB
ftr-343	27	6	in	in	ADP
ftr-343	27	7	a	a	DET
ftr-343	27	8	mystery	mystery	NOUN
ftr-343	27	9	,	,	PUNCT
ftr-343	27	10	inside	inside	ADP
ftr-343	27	11	an	an	DET
ftr-343	27	12	enigma	enigma	NOUN
ftr-343	27	13	.	.	PUNCT
ftr-343	27	14	”	"	PUNCT
ftr-343	28	1	–	–	PUNCT
ftr-343	28	2	winston	winston	PROPN
ftr-343	28	3	churchill	churchill	PROPN
ftr-343	28	4	“	"	PUNCT
ftr-343	28	5	the	the	DET
ftr-343	28	6	application	application	NOUN
ftr-343	28	7	of	of	ADP
ftr-343	28	8	btas	bta	NOUN
ftr-343	28	9	to	to	ADP
ftr-343	28	10	energy	energy	NOUN
ftr-343	28	11	taxes	taxis	NOUN
ftr-343	28	12	under	under	ADP
ftr-343	28	13	the	the	DET
ftr-343	28	14	gatt	gatt	PROPN
ftr-343	28	15	/	/	SYM
ftr-343	28	16	wto	wto	PROPN
ftr-343	28	17	rules	rule	NOUN
ftr-343	28	18	is	be	AUX
ftr-343	28	19	clouded	cloud	VERB
ftr-343	28	20	with	with	ADP
ftr-343	28	21	uncertainty	uncertainty	NOUN
ftr-343	28	22	.	.	PUNCT
ftr-343	28	23	”	"	PUNCT
ftr-343	29	1	–	–	PUNCT
ftr-343	29	2	oecd	oecd	PROPN
ftr-343	29	3	i.	i.	PROPN
ftr-343	29	4	introduction	introduction	NOUN
ftr-343	29	5	with	with	ADP
ftr-343	29	6	the	the	DET
ftr-343	29	7	notable	notable	ADJ
ftr-343	29	8	exception	exception	NOUN
ftr-343	29	9	of	of	ADP
ftr-343	29	10	the	the	DET
ftr-343	29	11	united	united	PROPN
ftr-343	29	12	states	states	PROPN
ftr-343	29	13	(	(	PUNCT
ftr-343	29	14	and	and	CCONJ
ftr-343	29	15	,	,	PUNCT
ftr-343	29	16	until	until	ADP
ftr-343	29	17	recently	recently	ADV
ftr-343	29	18	,	,	PUNCT
ftr-343	29	19	australia	australia	PROPN
ftr-343	29	20	)	)	PUNCT
ftr-343	29	21	,	,	PUNCT
ftr-343	29	22	developed	develop	VERB
ftr-343	29	23	nations	nation	NOUN
ftr-343	29	24	and	and	CCONJ
ftr-343	29	25	many	many	ADJ
ftr-343	29	26	nations	nation	NOUN
ftr-343	29	27	in	in	ADP
ftr-343	29	28	transition	transition	NOUN
ftr-343	29	29	from	from	ADP
ftr-343	29	30	socialism	socialism	NOUN
ftr-343	29	31	made	make	VERB
ftr-343	29	32	commitments	commitment	NOUN
ftr-343	29	33	under	under	ADP
ftr-343	29	34	the	the	DET
ftr-343	29	35	kyoto	kyoto	PROPN
ftr-343	29	36	protocol	protocol	NOUN
ftr-343	29	37	to	to	PART
ftr-343	29	38	reduce	reduce	VERB
ftr-343	29	39	emissions	emission	NOUN
ftr-343	29	40	of	of	ADP
ftr-343	29	41	co2	co2	NOUN
ftr-343	29	42	,	,	PUNCT
ftr-343	29	43	the	the	DET
ftr-343	29	44	most	most	ADV
ftr-343	29	45	important	important	ADJ
ftr-343	29	46	greenhouse	greenhouse	NOUN
ftr-343	29	47	gas	gas	NOUN
ftr-343	29	48	thought	think	VERB
ftr-343	29	49	to	to	PART
ftr-343	29	50	be	be	AUX
ftr-343	29	51	responsible	responsible	ADJ
ftr-343	29	52	for	for	ADP
ftr-343	29	53	global	global	ADJ
ftr-343	29	54	warming	warming	NOUN
ftr-343	29	55	.	.	PUNCT
ftr-343	30	1	by	by	ADP
ftr-343	30	2	comparison	comparison	NOUN
ftr-343	30	3	,	,	PUNCT
ftr-343	30	4	the	the	DET
ftr-343	30	5	protocol	protocol	NOUN
ftr-343	30	6	excused	excuse	VERB
ftr-343	30	7	developing	develop	VERB
ftr-343	30	8	countries	country	NOUN
ftr-343	30	9	from	from	ADP
ftr-343	30	10	the	the	DET
ftr-343	30	11	need	need	NOUN
ftr-343	30	12	to	to	PART
ftr-343	30	13	cap	cap	VERB
ftr-343	30	14	emissions	emission	NOUN
ftr-343	30	15	.	.	PUNCT
ftr-343	31	1	both	both	DET
ftr-343	31	2	countries	country	NOUN
ftr-343	31	3	making	make	VERB
ftr-343	31	4	commitments	commitment	NOUN
ftr-343	31	5	to	to	PART
ftr-343	31	6	reduce	reduce	VERB
ftr-343	31	7	emissions	emission	NOUN
ftr-343	31	8	and	and	CCONJ
ftr-343	31	9	those	those	PRON
ftr-343	31	10	that	that	PRON
ftr-343	31	11	have	have	AUX
ftr-343	31	12	not	not	PART
ftr-343	31	13	made	make	VERB
ftr-343	31	14	commitments	commitment	NOUN
ftr-343	31	15	,	,	PUNCT
ftr-343	31	16	but	but	CCONJ
ftr-343	31	17	are	be	AUX
ftr-343	31	18	considering	consider	VERB
ftr-343	31	19	doing	do	VERB
ftr-343	31	20	so	so	ADV
ftr-343	31	21	,	,	PUNCT
ftr-343	31	22	are	be	AUX
ftr-343	31	23	concerned	concerned	ADJ
ftr-343	31	24	that	that	SCONJ
ftr-343	31	25	policies	policy	NOUN
ftr-343	31	26	adopted	adopt	VERB
ftr-343	31	27	to	to	PART
ftr-343	31	28	meet	meet	VERB
ftr-343	31	29	targets	target	NOUN
ftr-343	31	30	for	for	ADP
ftr-343	31	31	emissions	emission	NOUN
ftr-343	31	32	reductions	reduction	NOUN
ftr-343	31	33	will	will	AUX
ftr-343	31	34	place	place	VERB
ftr-343	31	35	their	their	PRON
ftr-343	31	36	carbon	carbon	NOUN
ftr-343	31	37	-	-	PUNCT
ftr-343	31	38	intensive	intensive	ADJ
ftr-343	31	39	industries	industry	NOUN
ftr-343	31	40	at	at	ADP
ftr-343	31	41	a	a	DET
ftr-343	31	42	competitive	competitive	ADJ
ftr-343	31	43	disadvantage	disadvantage	NOUN
ftr-343	31	44	relative	relative	ADJ
ftr-343	31	45	to	to	ADP
ftr-343	31	46	those	those	PRON
ftr-343	31	47	in	in	ADP
ftr-343	31	48	countries	country	NOUN
ftr-343	31	49	not	not	PART
ftr-343	31	50	making	make	VERB
ftr-343	31	51	commitments	commitment	NOUN
ftr-343	31	52	and	and	CCONJ
ftr-343	31	53	induce	induce	VERB
ftr-343	31	54	carbon	carbon	NOUN
ftr-343	31	55	leakage	leakage	NOUN
ftr-343	31	56	to	to	ADP
ftr-343	31	57	those	those	DET
ftr-343	31	58	nations	nation	NOUN
ftr-343	31	59	which	which	PRON
ftr-343	31	60	they	they	PRON
ftr-343	31	61	see	see	VERB
ftr-343	31	62	as	as	ADP
ftr-343	31	63	“	"	PUNCT
ftr-343	31	64	free	free	ADJ
ftr-343	31	65	riders	rider	NOUN
ftr-343	31	66	”	"	PUNCT
ftr-343	31	67	in	in	ADP
ftr-343	31	68	the	the	DET
ftr-343	31	69	global	global	ADJ
ftr-343	31	70	effort	effort	NOUN
ftr-343	31	71	to	to	PART
ftr-343	31	72	reduce	reduce	VERB
ftr-343	31	73	greenhouse	greenhouse	NOUN
ftr-343	31	74	gas	gas	NOUN
ftr-343	31	75	emissions.1	emissions.1	NOUN
ftr-343	31	76	on	on	ADP
ftr-343	31	77	the	the	DET
ftr-343	31	78	other	other	ADJ
ftr-343	31	79	hand	hand	NOUN
ftr-343	31	80	,	,	PUNCT
ftr-343	31	81	1	1	X
ftr-343	31	82	.	.	PUNCT
ftr-343	32	1	although	although	SCONJ
ftr-343	32	2	competitiveness	competitiveness	NOUN
ftr-343	32	3	and	and	CCONJ
ftr-343	32	4	carbon	carbon	NOUN
ftr-343	32	5	leakage	leakage	NOUN
ftr-343	32	6	are	be	AUX
ftr-343	32	7	related	related	ADJ
ftr-343	32	8	concepts	concept	NOUN
ftr-343	32	9	,	,	PUNCT
ftr-343	32	10	they	they	PRON
ftr-343	32	11	are	be	AUX
ftr-343	32	12	not	not	PART
ftr-343	32	13	the	the	DET
ftr-343	32	14	same	same	ADJ
ftr-343	32	15	and	and	CCONJ
ftr-343	32	16	they	they	PRON
ftr-343	32	17	have	have	VERB
ftr-343	32	18	different	different	ADJ
ftr-343	32	19	implications	implication	NOUN
ftr-343	32	20	for	for	ADP
ftr-343	32	21	the	the	DET
ftr-343	32	22	gatt	gatt	NOUN
ftr-343	32	23	-	-	PUNCT
ftr-343	32	24	legality	legality	NOUN
ftr-343	32	25	of	of	ADP
ftr-343	32	26	border	border	NOUN
ftr-343	32	27	adjustments	adjustment	NOUN
ftr-343	32	28	.	.	PUNCT
ftr-343	33	1	see	see	VERB
ftr-343	33	2	peter	peter	PROPN
ftr-343	33	3	wooders	wooders	PROPN
ftr-343	33	4	,	,	PUNCT
ftr-343	33	5	julia	julia	PROPN
ftr-343	33	6	reinaud	reinaud	PROPN
ftr-343	33	7	,	,	PUNCT
ftr-343	33	8	and	and	CCONJ
ftr-343	33	9	aaron	aaron	PROPN
ftr-343	33	10	cosbey	cosbey	PROPN
ftr-343	33	11	,	,	PUNCT
ftr-343	33	12	options	option	NOUN
ftr-343	33	13	for	for	ADP
ftr-343	33	14	policy	policy	NOUN
ftr-343	33	15	-	-	PUNCT
ftr-343	33	16	makers	maker	NOUN
ftr-343	33	17	:	:	PUNCT
ftr-343	33	18	addressing	address	VERB
ftr-343	33	19	competitiveness	competitiveness	NOUN
ftr-343	33	20	,	,	PUNCT
ftr-343	33	21	leakage	leakage	NOUN
ftr-343	33	22	,	,	PUNCT
ftr-343	33	23	and	and	CCONJ
ftr-343	33	24	climate	climate	NOUN
ftr-343	33	25	change	change	NOUN
ftr-343	33	26	,	,	PUNCT
ftr-343	33	27	international	international	PROPN
ftr-343	33	28	institute	institute	NOUN
ftr-343	33	29	for	for	ADP
ftr-343	33	30	sustainable	sustainable	ADJ
ftr-343	33	31	development	development	NOUN
ftr-343	33	32	5	5	NUM
ftr-343	33	33	-	-	SYM
ftr-343	33	34	11	11	NUM
ftr-343	33	35	(	(	PUNCT
ftr-343	33	36	oct	oct	PROPN
ftr-343	33	37	.	.	PROPN
ftr-343	33	38	2009	2009	NUM
ftr-343	33	39	)	)	PUNCT
ftr-343	33	40	,	,	PUNCT
ftr-343	33	41	http://www.iisd.org/pdf/2009/bali_2_copenhagen_bcas.pdf	http://www.iisd.org/pdf/2009/bali_2_copenhagen_bcas.pdf	NOUN
ftr-343	33	42	.	.	PUNCT
ftr-343	34	1	in	in	ADP
ftr-343	34	2	addition	addition	NOUN
ftr-343	34	3	,	,	PUNCT
ftr-343	34	4	if	if	SCONJ
ftr-343	34	5	not	not	PART
ftr-343	34	6	all	all	DET
ftr-343	34	7	nations	nation	NOUN
ftr-343	34	8	adopt	adopt	VERB
ftr-343	34	9	policies	policy	NOUN
ftr-343	34	10	to	to	PART
ftr-343	34	11	reduce	reduce	VERB
ftr-343	34	12	emissions	emission	NOUN
ftr-343	34	13	(	(	PUNCT
ftr-343	34	14	and	and	CCONJ
ftr-343	34	15	even	even	ADV
ftr-343	34	16	if	if	SCONJ
ftr-343	34	17	all	all	PRON
ftr-343	34	18	do	do	AUX
ftr-343	34	19	adopt	adopt	VERB
ftr-343	34	20	such	such	ADJ
ftr-343	34	21	policies	policy	NOUN
ftr-343	34	22	,	,	PUNCT
ftr-343	34	23	but	but	CCONJ
ftr-343	34	24	the	the	DET
ftr-343	34	25	price	price	NOUN
ftr-343	34	26	of	of	ADP
ftr-343	34	27	carbon	carbon	NOUN
ftr-343	34	28	is	be	AUX
ftr-343	34	29	not	not	PART
ftr-343	34	30	the	the	DET
ftr-343	34	31	same	same	ADJ
ftr-343	34	32	in	in	ADP
ftr-343	34	33	all	all	DET
ftr-343	34	34	countries	country	NOUN
ftr-343	34	35	)	)	PUNCT
ftr-343	34	36	,	,	PUNCT
ftr-343	34	37	emissions	emission	NOUN
ftr-343	34	38	will	will	AUX
ftr-343	34	39	not	not	PART
ftr-343	34	40	be	be	AUX
ftr-343	34	41	reduced	reduce	VERB
ftr-343	34	42	where	where	SCONJ
ftr-343	34	43	it	it	PRON
ftr-343	34	44	is	be	AUX
ftr-343	34	45	cheapest	cheap	ADJ
ftr-343	34	46	to	to	PART
ftr-343	34	47	do	do	VERB
ftr-343	34	48	so	so	ADV
ftr-343	34	49	.	.	PUNCT
ftr-343	35	1	for	for	ADP
ftr-343	35	2	a	a	DET
ftr-343	35	3	more	more	ADV
ftr-343	35	4	complete	complete	ADJ
ftr-343	35	5	discussion	discussion	NOUN
ftr-343	35	6	and	and	CCONJ
ftr-343	35	7	references	reference	NOUN
ftr-343	35	8	to	to	ADP
ftr-343	35	9	the	the	DET
ftr-343	35	10	literature	literature	NOUN
ftr-343	35	11	,	,	PUNCT
ftr-343	35	12	see	see	VERB
ftr-343	35	13	charles	charles	PROPN
ftr-343	35	14	e.	e.	PROPN
ftr-343	35	15	mclure	mclure	PROPN
ftr-343	35	16	,	,	PUNCT
ftr-343	35	17	jr	jr	PROPN
ftr-343	35	18	.	.	PROPN
ftr-343	35	19	,	,	PUNCT
ftr-343	35	20	border	border	NOUN
ftr-343	35	21	adjustments	adjustment	NOUN
ftr-343	35	22	for	for	ADP
ftr-343	35	23	carbon	carbon	NOUN
ftr-343	35	24	taxes	taxis	NOUN
ftr-343	35	25	and	and	CCONJ
ftr-343	35	26	the	the	DET
ftr-343	35	27	cost	cost	NOUN
ftr-343	35	28	of	of	ADP
ftr-343	35	29	emissions	emission	NOUN
ftr-343	35	30	permits	permit	NOUN
ftr-343	35	31	:	:	PUNCT
ftr-343	35	32	economic	economic	ADJ
ftr-343	35	33	,	,	PUNCT
ftr-343	35	34	administrative	administrative	ADJ
ftr-343	35	35	,	,	PUNCT
ftr-343	35	36	and	and	CCONJ
ftr-343	35	37	legal	legal	ADJ
ftr-343	35	38	issues	issue	NOUN
ftr-343	35	39	,	,	PUNCT
ftr-343	35	40	in	in	ADP
ftr-343	35	41	taxing	tax	VERB
ftr-343	35	42	energy	energy	NOUN
ftr-343	35	43	:	:	PUNCT
ftr-343	35	44	new	new	ADJ
ftr-343	35	45	insights	insight	NOUN
ftr-343	35	46	for	for	ADP
ftr-343	35	47	policy	policy	NOUN
ftr-343	35	48	design	design	NOUN
ftr-343	35	49	193	193	NUM
ftr-343	35	50	(	(	PUNCT
ftr-343	35	51	gilbert	gilbert	PROPN
ftr-343	35	52	e.	e.	PROPN
ftr-343	35	53	metcalf	metcalf	PROPN
ftr-343	35	54	,	,	PUNCT
ftr-343	35	55	ed	ed	NOUN
ftr-343	35	56	.	.	PROPN
ftr-343	35	57	,	,	PUNCT
ftr-343	35	58	cambridge	cambridge	PROPN
ftr-343	35	59	university	university	PROPN
ftr-343	35	60	press	press	PROPN
ftr-343	35	61	)	)	PUNCT
ftr-343	35	62	.	.	PUNCT
ftr-343	36	1	on	on	ADP
ftr-343	36	2	the	the	DET
ftr-343	36	3	economic	economic	ADJ
ftr-343	36	4	case	case	NOUN
ftr-343	36	5	for	for	ADP
ftr-343	36	6	border	border	NOUN
ftr-343	36	7	adjustments	adjustment	NOUN
ftr-343	36	8	for	for	ADP
ftr-343	36	9	carbon	carbon	NOUN
ftr-343	36	10	prices	price	NOUN
ftr-343	36	11	,	,	PUNCT
ftr-343	36	12	see	see	VERB
ftr-343	36	13	roland	roland	PROPN
ftr-343	36	14	ismer	ismer	NOUN
ftr-343	36	15	and	and	CCONJ
ftr-343	36	16	karsten	karsten	PROPN
ftr-343	36	17	neuhoff	neuhoff	PROPN
ftr-343	36	18	,	,	PUNCT
ftr-343	36	19	border	border	NOUN
ftr-343	36	20	tax	tax	NOUN
ftr-343	36	21	adjustment	adjustment	NOUN
ftr-343	36	22	:	:	PUNCT
ftr-343	36	23	a	a	DET
ftr-343	36	24	feasible	feasible	ADJ
ftr-343	36	25	way	way	NOUN
ftr-343	36	26	to	to	PART
ftr-343	36	27	support	support	VERB
ftr-343	36	28	stringent	stringent	ADJ
ftr-343	36	29	emission	emission	NOUN
ftr-343	36	30	trading	trading	NOUN
ftr-343	36	31	,	,	PUNCT
ftr-343	36	32	24	24	NUM
ftr-343	36	33	eur	eur	NOUN
ftr-343	36	34	.	.	PUNCT
ftr-343	37	1	j.	j.	PROPN
ftr-343	37	2	l.	l.	PROPN
ftr-343	37	3	&	&	CCONJ
ftr-343	37	4	econ	econ	PROPN
ftr-343	37	5	.	.	PUNCT
ftr-343	37	6	137	137	NUM
ftr-343	37	7	(	(	PUNCT
ftr-343	37	8	2007	2007	NUM
ftr-343	37	9	)	)	PUNCT
ftr-343	37	10	.	.	PUNCT
ftr-343	38	1	it	it	PRON
ftr-343	38	2	is	be	AUX
ftr-343	38	3	important	important	ADJ
ftr-343	38	4	to	to	PART
ftr-343	38	5	keep	keep	VERB
ftr-343	38	6	in	in	ADP
ftr-343	38	7	mind	mind	NOUN
ftr-343	38	8	that	that	SCONJ
ftr-343	38	9	,	,	PUNCT
ftr-343	38	10	contrary	contrary	ADJ
ftr-343	38	11	to	to	ADP
ftr-343	38	12	popular	popular	ADJ
ftr-343	38	13	perceptions	perception	NOUN
ftr-343	38	14	,	,	PUNCT
ftr-343	38	15	bas	bas	PROPN
ftr-343	38	16	would	would	AUX
ftr-343	38	17	sensibly	sensibly	ADV
ftr-343	38	18	apply	apply	VERB
ftr-343	38	19	to	to	ADP
ftr-343	38	20	only	only	ADV
ftr-343	38	21	a	a	DET
ftr-343	38	22	small	small	ADJ
ftr-343	38	23	fraction	fraction	NOUN
ftr-343	38	24	of	of	ADP
ftr-343	38	25	a	a	DET
ftr-343	38	26	nation	nation	NOUN
ftr-343	38	27	’s	’s	PART
ftr-343	38	28	trade	trade	NOUN
ftr-343	38	29	.	.	PUNCT
ftr-343	39	1	wooders	wooder	NOUN
ftr-343	39	2	,	,	PUNCT
ftr-343	39	3	reinaud	reinaud	VERB
ftr-343	39	4	,	,	PUNCT
ftr-343	39	5	&	&	CCONJ
ftr-343	39	6	cosbey	cosbey	PROPN
ftr-343	39	7	,	,	PUNCT
ftr-343	39	8	supra	supra	PROPN
ftr-343	39	9	,	,	PUNCT
ftr-343	39	10	at	at	ADP
ftr-343	39	11	16	16	NUM
ftr-343	39	12	-	-	SYM
ftr-343	39	13	26	26	NUM
ftr-343	39	14	,	,	PUNCT
ftr-343	39	15	survey	survey	VERB
ftr-343	39	16	evidence	evidence	NOUN
ftr-343	39	17	of	of	ADP
ftr-343	39	18	the	the	DET
ftr-343	39	19	economic	economic	ADJ
ftr-343	39	20	impact	impact	NOUN
ftr-343	39	21	of	of	ADP
ftr-343	39	22	carbon	carbon	NOUN
ftr-343	39	23	prices	price	NOUN
ftr-343	39	24	and	and	CCONJ
ftr-343	39	25	bas	bas	PROPN
ftr-343	39	26	.	.	PUNCT
ftr-343	40	1	they	they	PRON
ftr-343	40	2	note	note	VERB
ftr-343	40	3	:	:	PUNCT
ftr-343	40	4	[	[	X
ftr-343	40	5	r]esearch	r]esearch	NOUN
ftr-343	40	6	has	have	AUX
ftr-343	40	7	made	make	VERB
ftr-343	40	8	clear	clear	ADJ
ftr-343	40	9	that	that	SCONJ
ftr-343	40	10	only	only	ADV
ftr-343	40	11	a	a	DET
ftr-343	40	12	small	small	ADJ
ftr-343	40	13	proportion	proportion	NOUN
ftr-343	40	14	of	of	ADP
ftr-343	40	15	economic	economic	ADJ
ftr-343	40	16	activity	activity	NOUN
ftr-343	40	17	(	(	PUNCT
ftr-343	40	18	most	most	ADJ
ftr-343	40	19	studies	study	NOUN
ftr-343	40	20	indicate	indicate	VERB
ftr-343	40	21	no	no	DET
ftr-343	40	22	more	more	ADJ
ftr-343	40	23	than	than	ADP
ftr-343	40	24	1	1	NUM
ftr-343	40	25	per	per	ADP
ftr-343	40	26	cent	cent	NOUN
ftr-343	40	27	)	)	PUNCT
ftr-343	40	28	is	be	AUX
ftr-343	40	29	at	at	ADP
ftr-343	40	30	risk	risk	NOUN
ftr-343	40	31	for	for	ADP
ftr-343	40	32	any	any	DET
ftr-343	40	33	significant	significant	ADJ
ftr-343	40	34	change	change	NOUN
ftr-343	40	35	in	in	ADP
ftr-343	40	36	production	production	NOUN
ftr-343	40	37	costs	cost	NOUN
ftr-343	40	38	if	if	SCONJ
ftr-343	40	39	carbon	carbon	NOUN
ftr-343	40	40	costs	cost	NOUN
ftr-343	40	41	differ	differ	VERB
ftr-343	40	42	between	between	ADP
ftr-343	40	43	countries	country	NOUN
ftr-343	40	44	.	.	PUNCT
ftr-343	41	1	the	the	DET
ftr-343	41	2	literature	literature	NOUN
ftr-343	41	3	shows	show	VERB
ftr-343	41	4	that	that	SCONJ
ftr-343	41	5	this	this	DET
ftr-343	41	6	224	224	NUM
ftr-343	41	7	florida	florida	PROPN
ftr-343	41	8	tax	tax	NOUN
ftr-343	41	9	review	review	NOUN
ftr-343	41	10	[	[	X
ftr-343	41	11	vol	vol	NOUN
ftr-343	41	12	.	.	PUNCT
ftr-343	42	1	11:4	11:4	NUM
ftr-343	42	2	developing	develop	VERB
ftr-343	42	3	countries	country	NOUN
ftr-343	42	4	resist	resist	VERB
ftr-343	42	5	carbon	carbon	NOUN
ftr-343	42	6	pricing	pricing	NOUN
ftr-343	42	7	,	,	PUNCT
ftr-343	42	8	both	both	CCONJ
ftr-343	42	9	because	because	SCONJ
ftr-343	42	10	they	they	PRON
ftr-343	42	11	do	do	AUX
ftr-343	42	12	not	not	PART
ftr-343	42	13	want	want	VERB
ftr-343	42	14	to	to	PART
ftr-343	42	15	hamper	hamper	VERB
ftr-343	42	16	economic	economic	ADJ
ftr-343	42	17	development	development	NOUN
ftr-343	42	18	and	and	CCONJ
ftr-343	42	19	because	because	SCONJ
ftr-343	42	20	they	they	PRON
ftr-343	42	21	believe	believe	VERB
ftr-343	42	22	that	that	SCONJ
ftr-343	42	23	primary	primary	ADJ
ftr-343	42	24	responsibility	responsibility	NOUN
ftr-343	42	25	for	for	ADP
ftr-343	42	26	reducing	reduce	VERB
ftr-343	42	27	emissions	emission	NOUN
ftr-343	42	28	should	should	AUX
ftr-343	42	29	lie	lie	VERB
ftr-343	42	30	with	with	ADP
ftr-343	42	31	the	the	DET
ftr-343	42	32	developed	develop	VERB
ftr-343	42	33	countries	country	NOUN
ftr-343	42	34	that	that	PRON
ftr-343	42	35	emitted	emit	VERB
ftr-343	42	36	virtually	virtually	ADV
ftr-343	42	37	all	all	DET
ftr-343	42	38	the	the	DET
ftr-343	42	39	greenhouse	greenhouse	NOUN
ftr-343	42	40	gases	gas	NOUN
ftr-343	42	41	now	now	ADV
ftr-343	42	42	in	in	ADP
ftr-343	42	43	the	the	DET
ftr-343	42	44	environment.2	environment.2	PROPN
ftr-343	42	45	moreover	moreover	ADV
ftr-343	42	46	,	,	PUNCT
ftr-343	42	47	the	the	DET
ftr-343	42	48	statement	statement	NOUN
ftr-343	42	49	in	in	ADP
ftr-343	42	50	the	the	DET
ftr-343	42	51	1992	1992	NUM
ftr-343	42	52	rio	rio	NOUN
ftr-343	42	53	declaration	declaration	PROPN
ftr-343	42	54	on	on	ADP
ftr-343	42	55	environment	environment	NOUN
ftr-343	42	56	and	and	CCONJ
ftr-343	42	57	development	development	NOUN
ftr-343	42	58	that	that	PRON
ftr-343	42	59	“	"	PUNCT
ftr-343	42	60	states	state	NOUN
ftr-343	42	61	have	have	VERB
ftr-343	42	62	common	common	ADJ
ftr-343	42	63	but	but	CCONJ
ftr-343	42	64	differentiated	differentiated	ADJ
ftr-343	42	65	responsibilities	responsibility	NOUN
ftr-343	42	66	”	"	PUNCT
ftr-343	42	67	underlies	underlie	VERB
ftr-343	42	68	the	the	DET
ftr-343	42	69	un	un	PROPN
ftr-343	42	70	framework	framework	PROPN
ftr-343	42	71	convention	convention	PROPN
ftr-343	42	72	on	on	ADP
ftr-343	42	73	climate	climate	NOUN
ftr-343	42	74	change	change	NOUN
ftr-343	42	75	(	(	PUNCT
ftr-343	42	76	unfccc	unfccc	PROPN
ftr-343	42	77	)	)	PUNCT
ftr-343	42	78	and	and	CCONJ
ftr-343	42	79	thus	thus	ADV
ftr-343	42	80	the	the	DET
ftr-343	42	81	kyoto	kyoto	PROPN
ftr-343	42	82	protocol	protocol	NOUN
ftr-343	42	83	.	.	PUNCT
ftr-343	43	1	if	if	SCONJ
ftr-343	43	2	committing	commit	VERB
ftr-343	43	3	countries	country	NOUN
ftr-343	43	4	were	be	AUX
ftr-343	43	5	to	to	PART
ftr-343	43	6	employ	employ	VERB
ftr-343	43	7	either	either	CCONJ
ftr-343	43	8	a	a	DET
ftr-343	43	9	cap	cap	NOUN
ftr-343	43	10	and	and	CCONJ
ftr-343	43	11	trade	trade	NOUN
ftr-343	43	12	system	system	NOUN
ftr-343	43	13	or	or	CCONJ
ftr-343	43	14	a	a	DET
ftr-343	43	15	carbon	carbon	NOUN
ftr-343	43	16	tax	tax	NOUN
ftr-343	43	17	to	to	ADP
ftr-343	43	18	“	"	PUNCT
ftr-343	43	19	price	price	NOUN
ftr-343	43	20	carbon	carbon	NOUN
ftr-343	43	21	,	,	PUNCT
ftr-343	43	22	”	"	PUNCT
ftr-343	43	23	they	they	PRON
ftr-343	43	24	could	could	AUX
ftr-343	43	25	use	use	VERB
ftr-343	43	26	“	"	PUNCT
ftr-343	43	27	border	border	NOUN
ftr-343	43	28	adjustments	adjustment	NOUN
ftr-343	43	29	”	"	PUNCT
ftr-343	43	30	(	(	PUNCT
ftr-343	43	31	bas	bas	X
ftr-343	43	32	)	)	PUNCT
ftr-343	43	33	to	to	PART
ftr-343	43	34	eliminate	eliminate	VERB
ftr-343	43	35	,	,	PUNCT
ftr-343	43	36	or	or	CCONJ
ftr-343	43	37	at	at	ADP
ftr-343	43	38	least	least	ADJ
ftr-343	43	39	reduce	reduce	VERB
ftr-343	43	40	,	,	PUNCT
ftr-343	43	41	concerns	concern	NOUN
ftr-343	43	42	about	about	ADP
ftr-343	43	43	competitiveness	competitiveness	NOUN
ftr-343	43	44	and	and	CCONJ
ftr-343	43	45	carbon	carbon	NOUN
ftr-343	43	46	leakage.3	leakage.3	PROPN
ftr-343	43	47	bas	bas	X
ftr-343	43	48	would	would	AUX
ftr-343	43	49	convert	convert	VERB
ftr-343	43	50	carbon	carbon	NOUN
ftr-343	43	51	pricing	pricing	NOUN
ftr-343	43	52	otherwise	otherwise	ADV
ftr-343	43	53	based	base	VERB
ftr-343	43	54	on	on	ADP
ftr-343	43	55	the	the	DET
ftr-343	43	56	origin	origin	NOUN
ftr-343	43	57	of	of	ADP
ftr-343	43	58	emissions	emission	NOUN
ftr-343	43	59	to	to	PART
ftr-343	43	60	carbon	carbon	NOUN
ftr-343	43	61	pricing	pricing	NOUN
ftr-343	43	62	based	base	VERB
ftr-343	43	63	on	on	ADP
ftr-343	43	64	the	the	DET
ftr-343	43	65	destination	destination	NOUN
ftr-343	43	66	(	(	PUNCT
ftr-343	43	67	or	or	CCONJ
ftr-343	43	68	consumption	consumption	NOUN
ftr-343	43	69	)	)	PUNCT
ftr-343	43	70	of	of	ADP
ftr-343	43	71	includes	include	VERB
ftr-343	43	72	the	the	DET
ftr-343	43	73	cement	cement	NOUN
ftr-343	43	74	and	and	CCONJ
ftr-343	43	75	lime	lime	NOUN
ftr-343	43	76	,	,	PUNCT
ftr-343	43	77	aluminum	aluminum	NOUN
ftr-343	43	78	,	,	PUNCT
ftr-343	43	79	paper	paper	NOUN
ftr-343	43	80	,	,	PUNCT
ftr-343	43	81	refining	refining	NOUN
ftr-343	43	82	,	,	PUNCT
ftr-343	43	83	and	and	CCONJ
ftr-343	43	84	iron	iron	NOUN
ftr-343	43	85	and	and	CCONJ
ftr-343	43	86	steel	steel	NOUN
ftr-343	43	87	sectors	sector	NOUN
ftr-343	43	88	;	;	PUNCT
ftr-343	43	89	other	other	ADJ
ftr-343	43	90	sectors	sector	NOUN
ftr-343	43	91	may	may	AUX
ftr-343	43	92	be	be	AUX
ftr-343	43	93	important	important	ADJ
ftr-343	43	94	in	in	ADP
ftr-343	43	95	other	other	ADJ
ftr-343	43	96	countries	country	NOUN
ftr-343	43	97	.	.	PUNCT
ftr-343	44	1	for	for	ADP
ftr-343	44	2	the	the	DET
ftr-343	44	3	rest	rest	NOUN
ftr-343	44	4	of	of	ADP
ftr-343	44	5	the	the	DET
ftr-343	44	6	economy	economy	NOUN
ftr-343	44	7	(	(	PUNCT
ftr-343	44	8	generally	generally	ADV
ftr-343	44	9	at	at	ADV
ftr-343	44	10	least	least	ADV
ftr-343	44	11	99	99	NUM
ftr-343	44	12	percent	percent	NOUN
ftr-343	44	13	)	)	PUNCT
ftr-343	44	14	,	,	PUNCT
ftr-343	44	15	the	the	DET
ftr-343	44	16	amount	amount	NOUN
ftr-343	44	17	of	of	ADP
ftr-343	44	18	carbon	carbon	NOUN
ftr-343	44	19	embedded	embed	VERB
ftr-343	44	20	in	in	ADP
ftr-343	44	21	products	product	NOUN
ftr-343	44	22	is	be	AUX
ftr-343	44	23	not	not	PART
ftr-343	44	24	significant	significant	ADJ
ftr-343	44	25	enough	enough	ADV
ftr-343	44	26	to	to	PART
ftr-343	44	27	result	result	VERB
ftr-343	44	28	in	in	ADP
ftr-343	44	29	any	any	DET
ftr-343	44	30	material	material	NOUN
ftr-343	44	31	increase	increase	NOUN
ftr-343	44	32	in	in	ADP
ftr-343	44	33	production	production	NOUN
ftr-343	44	34	costs	cost	NOUN
ftr-343	44	35	.	.	PUNCT
ftr-343	45	1	these	these	DET
ftr-343	45	2	authors	author	NOUN
ftr-343	45	3	rely	rely	VERB
ftr-343	45	4	especially	especially	ADV
ftr-343	45	5	on	on	ADP
ftr-343	45	6	estimates	estimate	NOUN
ftr-343	45	7	in	in	ADP
ftr-343	45	8	jean	jean	PROPN
ftr-343	45	9	-	-	PUNCT
ftr-343	45	10	charles	charles	PROPN
ftr-343	45	11	hourcade	hourcade	PROPN
ftr-343	45	12	,	,	PUNCT
ftr-343	45	13	damien	damien	VERB
ftr-343	45	14	demailly	demailly	ADV
ftr-343	45	15	,	,	PUNCT
ftr-343	45	16	karsten	karsten	PROPN
ftr-343	45	17	neuhoff	neuhoff	PROPN
ftr-343	45	18	,	,	PUNCT
ftr-343	45	19	and	and	CCONJ
ftr-343	45	20	misato	misato	PROPN
ftr-343	45	21	sato	sato	PROPN
ftr-343	45	22	,	,	PUNCT
ftr-343	45	23	differentiation	differentiation	NOUN
ftr-343	45	24	and	and	CCONJ
ftr-343	45	25	dynamics	dynamic	NOUN
ftr-343	45	26	of	of	ADP
ftr-343	45	27	eu	eu	PROPN
ftr-343	45	28	ets	ets	PROPN
ftr-343	45	29	industrial	industrial	ADJ
ftr-343	45	30	competitiveness	competitiveness	NOUN
ftr-343	45	31	impacts	impact	NOUN
ftr-343	45	32	,	,	PUNCT
ftr-343	45	33	final	final	ADJ
ftr-343	45	34	report	report	NOUN
ftr-343	45	35	,	,	PUNCT
ftr-343	45	36	climate	climate	NOUN
ftr-343	45	37	strategies	strategy	NOUN
ftr-343	45	38	(	(	PUNCT
ftr-343	45	39	2007	2007	NUM
ftr-343	45	40	)	)	PUNCT
ftr-343	45	41	,	,	PUNCT
ftr-343	45	42	http://www.climatestrategies.org/component/	http://www.climatestrategies.org/component/	PROPN
ftr-343	45	43	reports	report	NOUN
ftr-343	45	44	/	/	SYM
ftr-343	45	45	category/17/37.html	category/17/37.html	NOUN
ftr-343	45	46	.	.	PUNCT
ftr-343	46	1	2	2	NUM
ftr-343	46	2	.	.	X
ftr-343	46	3	for	for	ADP
ftr-343	46	4	a	a	DET
ftr-343	46	5	useful	useful	ADJ
ftr-343	46	6	summary	summary	NOUN
ftr-343	46	7	of	of	ADP
ftr-343	46	8	positions	position	NOUN
ftr-343	46	9	taken	take	VERB
ftr-343	46	10	by	by	ADP
ftr-343	46	11	developed	develop	VERB
ftr-343	46	12	and	and	CCONJ
ftr-343	46	13	by	by	ADP
ftr-343	46	14	less	less	ADJ
ftr-343	46	15	developed	develop	VERB
ftr-343	46	16	countries	country	NOUN
ftr-343	46	17	at	at	ADP
ftr-343	46	18	the	the	DET
ftr-343	46	19	15th	15th	ADJ
ftr-343	46	20	conference	conference	NOUN
ftr-343	46	21	of	of	ADP
ftr-343	46	22	parties	party	NOUN
ftr-343	46	23	(	(	PUNCT
ftr-343	46	24	cop	cop	NOUN
ftr-343	46	25	)	)	PUNCT
ftr-343	46	26	held	hold	VERB
ftr-343	46	27	in	in	ADP
ftr-343	46	28	copenhagen	copenhagen	PROPN
ftr-343	46	29	in	in	ADP
ftr-343	46	30	dec	dec	PROPN
ftr-343	46	31	.	.	PROPN
ftr-343	46	32	2009	2009	NUM
ftr-343	46	33	,	,	PUNCT
ftr-343	46	34	see	see	VERB
ftr-343	46	35	trevor	trevor	PROPN
ftr-343	46	36	houser	houser	PROPN
ftr-343	46	37	,	,	PUNCT
ftr-343	46	38	copenhagen	copenhagen	PROPN
ftr-343	46	39	,	,	PUNCT
ftr-343	46	40	the	the	DET
ftr-343	46	41	accord	accord	NOUN
ftr-343	46	42	,	,	PUNCT
ftr-343	46	43	and	and	CCONJ
ftr-343	46	44	the	the	DET
ftr-343	46	45	way	way	NOUN
ftr-343	46	46	forward	forward	ADV
ftr-343	46	47	,	,	PUNCT
ftr-343	46	48	peterson	peterson	PROPN
ftr-343	46	49	inst	inst	PROPN
ftr-343	46	50	.	.	PUNCT
ftr-343	47	1	for	for	ADP
ftr-343	47	2	int’l	int’l	NUM
ftr-343	47	3	econ	econ	NOUN
ftr-343	47	4	.	.	PUNCT
ftr-343	47	5	,	,	PUNCT
ftr-343	47	6	policy	policy	NOUN
ftr-343	47	7	brief	brief	NOUN
ftr-343	47	8	no	no	INTJ
ftr-343	47	9	.	.	PUNCT
ftr-343	48	1	pb10	pb10	PROPN
ftr-343	48	2	-	-	PUNCT
ftr-343	48	3	5	5	NUM
ftr-343	48	4	,	,	PUNCT
ftr-343	48	5	mar	mar	PROPN
ftr-343	48	6	.	.	PROPN
ftr-343	48	7	2010	2010	NUM
ftr-343	48	8	.	.	PUNCT
ftr-343	49	1	for	for	ADP
ftr-343	49	2	a	a	DET
ftr-343	49	3	more	more	ADV
ftr-343	49	4	optimistic	optimistic	ADJ
ftr-343	49	5	appraisal	appraisal	NOUN
ftr-343	49	6	of	of	ADP
ftr-343	49	7	the	the	DET
ftr-343	49	8	outcome	outcome	NOUN
ftr-343	49	9	of	of	ADP
ftr-343	49	10	the	the	DET
ftr-343	49	11	december	december	PROPN
ftr-343	49	12	2010	2010	NUM
ftr-343	49	13	cop	cop	NOUN
ftr-343	49	14	in	in	ADP
ftr-343	49	15	cancun	cancun	PROPN
ftr-343	49	16	,	,	PUNCT
ftr-343	49	17	see	see	VERB
ftr-343	49	18	trevor	trevor	PROPN
ftr-343	49	19	houser	houser	PROPN
ftr-343	49	20	,	,	PUNCT
ftr-343	49	21	less	less	ADV
ftr-343	49	22	can	can	AUX
ftr-343	49	23	be	be	AUX
ftr-343	49	24	more	more	ADJ
ftr-343	49	25	:	:	PUNCT
ftr-343	49	26	protecting	protect	VERB
ftr-343	49	27	cancun	cancun	PROPN
ftr-343	49	28	’s	’s	PART
ftr-343	49	29	fragile	fragile	ADJ
ftr-343	49	30	victory	victory	NOUN
ftr-343	49	31	,	,	PUNCT
ftr-343	49	32	peterson	peterson	PROPN
ftr-343	49	33	inst	inst	PROPN
ftr-343	49	34	.	.	PUNCT
ftr-343	50	1	for	for	ADP
ftr-343	50	2	int’l	int’l	NUM
ftr-343	50	3	econ	econ	NOUN
ftr-343	50	4	.	.	PUNCT
ftr-343	50	5	,	,	PUNCT
ftr-343	50	6	dec	dec	PROPN
ftr-343	50	7	.	.	PROPN
ftr-343	50	8	15	15	NUM
ftr-343	50	9	,	,	PUNCT
ftr-343	50	10	2010	2010	NUM
ftr-343	50	11	,	,	PUNCT
ftr-343	50	12	http://www.piie.com/realtime/?p=1906	http://www.piie.com/realtime/?p=1906	PROPN
ftr-343	50	13	.	.	PROPN
ftr-343	50	14	for	for	ADP
ftr-343	50	15	discussions	discussion	NOUN
ftr-343	50	16	of	of	ADP
ftr-343	50	17	proposals	proposal	NOUN
ftr-343	50	18	to	to	PART
ftr-343	50	19	deal	deal	VERB
ftr-343	50	20	with	with	ADP
ftr-343	50	21	issues	issue	NOUN
ftr-343	50	22	of	of	ADP
ftr-343	50	23	competitiveness	competitiveness	NOUN
ftr-343	50	24	and	and	CCONJ
ftr-343	50	25	carbon	carbon	NOUN
ftr-343	50	26	leakage	leakage	NOUN
ftr-343	50	27	in	in	ADP
ftr-343	50	28	the	the	DET
ftr-343	50	29	eu	eu	PROPN
ftr-343	50	30	and	and	CCONJ
ftr-343	50	31	the	the	DET
ftr-343	50	32	u.s	u.s	PROPN
ftr-343	50	33	.	.	PROPN
ftr-343	50	34	,	,	PUNCT
ftr-343	50	35	see	see	VERB
ftr-343	50	36	wooders	wooder	NOUN
ftr-343	50	37	,	,	PUNCT
ftr-343	50	38	reinaud	reinaud	VERB
ftr-343	50	39	,	,	PUNCT
ftr-343	50	40	and	and	CCONJ
ftr-343	50	41	cosbey	cosbey	NOUN
ftr-343	50	42	,	,	PUNCT
ftr-343	50	43	supra	supra	PROPN
ftr-343	50	44	note	note	NOUN
ftr-343	50	45	1	1	NUM
ftr-343	50	46	,	,	PUNCT
ftr-343	50	47	at	at	ADP
ftr-343	50	48	34	34	NUM
ftr-343	50	49	-	-	SYM
ftr-343	50	50	40	40	NUM
ftr-343	50	51	,	,	PUNCT
ftr-343	50	52	and	and	CCONJ
ftr-343	50	53	harro	harro	PROPN
ftr-343	50	54	van	van	PROPN
ftr-343	50	55	asselt	asselt	PROPN
ftr-343	50	56	and	and	CCONJ
ftr-343	50	57	thomas	thomas	PROPN
ftr-343	50	58	brewer	brewer	PROPN
ftr-343	50	59	,	,	PUNCT
ftr-343	50	60	addressing	address	VERB
ftr-343	50	61	competitiveness	competitiveness	NOUN
ftr-343	50	62	and	and	CCONJ
ftr-343	50	63	leakage	leakage	NOUN
ftr-343	50	64	concerns	concern	NOUN
ftr-343	50	65	in	in	ADP
ftr-343	50	66	climate	climate	NOUN
ftr-343	50	67	policy	policy	NOUN
ftr-343	50	68	:	:	PUNCT
ftr-343	50	69	an	an	DET
ftr-343	50	70	analysis	analysis	NOUN
ftr-343	50	71	of	of	ADP
ftr-343	50	72	border	border	NOUN
ftr-343	50	73	adjustment	adjustment	NOUN
ftr-343	50	74	measures	measure	NOUN
ftr-343	50	75	in	in	ADP
ftr-343	50	76	the	the	DET
ftr-343	50	77	u.s	u.s	PROPN
ftr-343	50	78	.	.	PROPN
ftr-343	50	79	and	and	CCONJ
ftr-343	50	80	the	the	DET
ftr-343	50	81	eu	eu	PROPN
ftr-343	50	82	,	,	PUNCT
ftr-343	50	83	38	38	NUM
ftr-343	50	84	energy	energy	NOUN
ftr-343	50	85	policy	policy	NOUN
ftr-343	50	86	42	42	NUM
ftr-343	50	87	(	(	PUNCT
ftr-343	50	88	2010	2010	NUM
ftr-343	50	89	)	)	PUNCT
ftr-343	50	90	.	.	PUNCT
ftr-343	51	1	3	3	X
ftr-343	51	2	.	.	X
ftr-343	51	3	bas	bas	PROPN
ftr-343	51	4	have	have	AUX
ftr-343	51	5	also	also	ADV
ftr-343	51	6	been	be	AUX
ftr-343	51	7	discussed	discuss	VERB
ftr-343	51	8	as	as	ADP
ftr-343	51	9	a	a	DET
ftr-343	51	10	way	way	NOUN
ftr-343	51	11	to	to	PART
ftr-343	51	12	facilitate	facilitate	VERB
ftr-343	51	13	transition	transition	NOUN
ftr-343	51	14	from	from	ADP
ftr-343	51	15	free	free	ADJ
ftr-343	51	16	allowances	allowance	NOUN
ftr-343	51	17	,	,	PUNCT
ftr-343	51	18	a	a	DET
ftr-343	51	19	less	less	ADV
ftr-343	51	20	efficient	efficient	ADJ
ftr-343	51	21	way	way	NOUN
ftr-343	51	22	to	to	PART
ftr-343	51	23	address	address	VERB
ftr-343	51	24	concerns	concern	NOUN
ftr-343	51	25	about	about	ADP
ftr-343	51	26	carbon	carbon	NOUN
ftr-343	51	27	leakage	leakage	NOUN
ftr-343	51	28	and	and	CCONJ
ftr-343	51	29	competitiveness	competitiveness	NOUN
ftr-343	51	30	effects	effect	NOUN
ftr-343	51	31	,	,	PUNCT
ftr-343	51	32	to	to	ADP
ftr-343	51	33	full	full	ADJ
ftr-343	51	34	auctioning	auctioning	NOUN
ftr-343	51	35	of	of	ADP
ftr-343	51	36	emissions	emission	NOUN
ftr-343	51	37	permits	permit	NOUN
ftr-343	51	38	;	;	PUNCT
ftr-343	51	39	see	see	VERB
ftr-343	51	40	karsten	karsten	PROPN
ftr-343	51	41	neuhoff	neuhoff	PROPN
ftr-343	51	42	&	&	CCONJ
ftr-343	51	43	roland	roland	PROPN
ftr-343	51	44	ismer	ismer	NOUN
ftr-343	51	45	,	,	PUNCT
ftr-343	51	46	international	international	ADJ
ftr-343	51	47	cooperation	cooperation	NOUN
ftr-343	51	48	to	to	PART
ftr-343	51	49	limit	limit	VERB
ftr-343	51	50	the	the	DET
ftr-343	51	51	use	use	NOUN
ftr-343	51	52	of	of	ADP
ftr-343	51	53	border	border	NOUN
ftr-343	51	54	adjustment	adjustment	NOUN
ftr-343	51	55	,	,	PUNCT
ftr-343	51	56	summary	summary	NOUN
ftr-343	51	57	of	of	ADP
ftr-343	51	58	a	a	DET
ftr-343	51	59	workshop	workshop	NOUN
ftr-343	51	60	convened	convene	VERB
ftr-343	51	61	by	by	ADP
ftr-343	51	62	climate	climate	NOUN
ftr-343	51	63	strategies	strategy	NOUN
ftr-343	51	64	,	,	PUNCT
ftr-343	51	65	geneva	geneva	PROPN
ftr-343	51	66	,	,	PUNCT
ftr-343	51	67	sept	sept	PROPN
ftr-343	51	68	.	.	PROPN
ftr-343	51	69	10	10	NUM
ftr-343	51	70	,	,	PUNCT
ftr-343	51	71	2008	2008	NUM
ftr-343	51	72	,	,	PUNCT
ftr-343	51	73	4	4	NUM
ftr-343	51	74	,	,	PUNCT
ftr-343	51	75	at	at	ADP
ftr-343	51	76	http://www.eprg.group.cam.ac	http://www.eprg.group.cam.ac	NOUN
ftr-343	51	77	.	.	PUNCT
ftr-343	52	1	uk	uk	PROPN
ftr-343	52	2	/	/	SYM
ftr-343	52	3	wp	wp	PROPN
ftr-343	52	4	-	-	PUNCT
ftr-343	52	5	content	content	NOUN
ftr-343	52	6	/	/	SYM
ftr-343	52	7	uploads/2008/11	uploads/2008/11	PROPN
ftr-343	52	8	/	/	SYM
ftr-343	52	9	ba	ba	NOUN
ftr-343	52	10	-	-	PUNCT
ftr-343	52	11	workshopreport_nov-6	workshopreport_nov-6	NOUN
ftr-343	52	12	-	-	NOUN
ftr-343	52	13	2008.pdf	2008.pdf	NUM
ftr-343	52	14	.	.	PUNCT
ftr-343	53	1	these	these	DET
ftr-343	53	2	authors	author	NOUN
ftr-343	53	3	downplay	downplay	VERB
ftr-343	53	4	the	the	DET
ftr-343	53	5	incentives	incentive	NOUN
ftr-343	53	6	bas	bas	PROPN
ftr-343	53	7	will	will	AUX
ftr-343	53	8	provide	provide	VERB
ftr-343	53	9	for	for	ADP
ftr-343	53	10	countries	country	NOUN
ftr-343	53	11	to	to	PART
ftr-343	53	12	reduce	reduce	VERB
ftr-343	53	13	emissions	emission	NOUN
ftr-343	53	14	.	.	PUNCT
ftr-343	54	1	2011	2011	NUM
ftr-343	54	2	]	]	PUNCT
ftr-343	54	3	border	border	NOUN
ftr-343	54	4	adjustments	adjustment	NOUN
ftr-343	54	5	for	for	ADP
ftr-343	54	6	carbon	carbon	NOUN
ftr-343	54	7	taxes	taxis	NOUN
ftr-343	54	8	225	225	NUM
ftr-343	54	9	carbon	carbon	NOUN
ftr-343	54	10	-	-	PUNCT
ftr-343	54	11	intensive	intensive	ADJ
ftr-343	54	12	products.4	products.4	PROPN
ftr-343	54	13	under	under	ADP
ftr-343	54	14	a	a	DET
ftr-343	54	15	cap	cap	NOUN
ftr-343	54	16	and	and	CCONJ
ftr-343	54	17	trade	trade	NOUN
ftr-343	54	18	system	system	NOUN
ftr-343	54	19	such	such	ADJ
ftr-343	54	20	as	as	ADP
ftr-343	54	21	the	the	DET
ftr-343	54	22	european	european	ADJ
ftr-343	54	23	trading	trading	NOUN
ftr-343	54	24	system	system	NOUN
ftr-343	54	25	(	(	PUNCT
ftr-343	54	26	ets	et	NOUN
ftr-343	54	27	)	)	PUNCT
ftr-343	54	28	,	,	PUNCT
ftr-343	54	29	importers	importer	NOUN
ftr-343	54	30	could	could	AUX
ftr-343	54	31	be	be	AUX
ftr-343	54	32	required	require	VERB
ftr-343	54	33	to	to	PART
ftr-343	54	34	hold	hold	VERB
ftr-343	54	35	permits	permit	NOUN
ftr-343	54	36	(	(	PUNCT
ftr-343	54	37	or	or	CCONJ
ftr-343	54	38	perhaps	perhaps	ADV
ftr-343	54	39	be	be	AUX
ftr-343	54	40	subject	subject	ADJ
ftr-343	54	41	to	to	ADP
ftr-343	54	42	tax	tax	NOUN
ftr-343	54	43	on	on	ADP
ftr-343	54	44	the	the	DET
ftr-343	54	45	carbon	carbon	NOUN
ftr-343	54	46	content	content	NOUN
ftr-343	54	47	of	of	ADP
ftr-343	54	48	imports	import	NOUN
ftr-343	54	49	)	)	PUNCT
ftr-343	54	50	.	.	PUNCT
ftr-343	55	1	moreover	moreover	ADV
ftr-343	55	2	,	,	PUNCT
ftr-343	55	3	production	production	NOUN
ftr-343	55	4	for	for	ADP
ftr-343	55	5	export	export	NOUN
ftr-343	55	6	could	could	AUX
ftr-343	55	7	be	be	AUX
ftr-343	55	8	excused	excuse	VERB
ftr-343	55	9	from	from	ADP
ftr-343	55	10	the	the	DET
ftr-343	55	11	need	need	NOUN
ftr-343	55	12	to	to	PART
ftr-343	55	13	hold	hold	VERB
ftr-343	55	14	emissions	emission	NOUN
ftr-343	55	15	permits	permit	NOUN
ftr-343	55	16	,	,	PUNCT
ftr-343	55	17	and	and	CCONJ
ftr-343	55	18	the	the	DET
ftr-343	55	19	cost	cost	NOUN
ftr-343	55	20	of	of	ADP
ftr-343	55	21	permits	permit	NOUN
ftr-343	55	22	incurred	incur	VERB
ftr-343	55	23	before	before	SCONJ
ftr-343	55	24	the	the	DET
ftr-343	55	25	export	export	NOUN
ftr-343	55	26	stage	stage	NOUN
ftr-343	55	27	could	could	AUX
ftr-343	55	28	be	be	AUX
ftr-343	55	29	rebated	rebate	VERB
ftr-343	55	30	.	.	PUNCT
ftr-343	56	1	“	"	PUNCT
ftr-343	56	2	border	border	NOUN
ftr-343	56	3	tax	tax	NOUN
ftr-343	56	4	adjustments	adjustment	NOUN
ftr-343	56	5	”	"	PUNCT
ftr-343	56	6	(	(	PUNCT
ftr-343	56	7	btas	bta	NOUN
ftr-343	56	8	,	,	PUNCT
ftr-343	56	9	a	a	DET
ftr-343	56	10	particular	particular	ADJ
ftr-343	56	11	form	form	NOUN
ftr-343	56	12	of	of	ADP
ftr-343	56	13	ba	ba	NOUN
ftr-343	56	14	)	)	PUNCT
ftr-343	56	15	under	under	ADP
ftr-343	56	16	a	a	DET
ftr-343	56	17	carbon	carbon	NOUN
ftr-343	56	18	tax	tax	NOUN
ftr-343	56	19	would	would	AUX
ftr-343	56	20	be	be	AUX
ftr-343	56	21	similar	similar	ADJ
ftr-343	56	22	;	;	PUNCT
ftr-343	56	23	tax	tax	NOUN
ftr-343	56	24	would	would	AUX
ftr-343	56	25	be	be	AUX
ftr-343	56	26	collected	collect	VERB
ftr-343	56	27	on	on	ADP
ftr-343	56	28	imports	import	NOUN
ftr-343	56	29	,	,	PUNCT
ftr-343	56	30	but	but	CCONJ
ftr-343	56	31	not	not	PART
ftr-343	56	32	on	on	ADP
ftr-343	56	33	exports	export	NOUN
ftr-343	56	34	,	,	PUNCT
ftr-343	56	35	and	and	CCONJ
ftr-343	56	36	any	any	DET
ftr-343	56	37	tax	tax	NOUN
ftr-343	56	38	collected	collect	VERB
ftr-343	56	39	before	before	ADP
ftr-343	56	40	the	the	DET
ftr-343	56	41	export	export	NOUN
ftr-343	56	42	stage	stage	NOUN
ftr-343	56	43	would	would	AUX
ftr-343	56	44	be	be	AUX
ftr-343	56	45	rebated.5	rebated.5	ADV
ftr-343	56	46	many	many	ADJ
ftr-343	56	47	in	in	ADP
ftr-343	56	48	important	important	ADJ
ftr-343	56	49	policy	policy	NOUN
ftr-343	56	50	positions	position	NOUN
ftr-343	56	51	in	in	ADP
ftr-343	56	52	the	the	DET
ftr-343	56	53	eu	eu	PROPN
ftr-343	56	54	have	have	AUX
ftr-343	56	55	proposed	propose	VERB
ftr-343	56	56	that	that	SCONJ
ftr-343	56	57	bas	bas	PROPN
ftr-343	56	58	be	be	AUX
ftr-343	56	59	instituted,6	instituted,6	NOUN
ftr-343	56	60	and	and	CCONJ
ftr-343	56	61	both	both	CCONJ
ftr-343	56	62	the	the	DET
ftr-343	56	63	waxman	waxman	PROPN
ftr-343	56	64	-	-	PUNCT
ftr-343	56	65	markey	markey	PROPN
ftr-343	56	66	bill	bill	PROPN
ftr-343	56	67	passed	pass	VERB
ftr-343	56	68	by	by	ADP
ftr-343	56	69	the	the	DET
ftr-343	56	70	u.s	u.s	PROPN
ftr-343	56	71	.	.	PROPN
ftr-343	56	72	house	house	PROPN
ftr-343	56	73	of	of	ADP
ftr-343	56	74	4.the	4.the	DET
ftr-343	56	75	gatt	gatt	PROPN
ftr-343	56	76	working	working	NOUN
ftr-343	56	77	group	group	NOUN
ftr-343	56	78	on	on	ADP
ftr-343	56	79	border	border	NOUN
ftr-343	56	80	tax	tax	NOUN
ftr-343	56	81	adjustments	adjustment	NOUN
ftr-343	56	82	[	[	PUNCT
ftr-343	56	83	hereinafter	hereinafter	VERB
ftr-343	56	84	the	the	DET
ftr-343	56	85	working	work	VERB
ftr-343	56	86	party	party	NOUN
ftr-343	56	87	on	on	ADP
ftr-343	56	88	btas	bta	NOUN
ftr-343	56	89	]	]	PUNCT
ftr-343	56	90	,	,	PUNCT
ftr-343	56	91	in	in	ADP
ftr-343	56	92	¶	¶	PROPN
ftr-343	56	93	4	4	NUM
ftr-343	56	94	,	,	PUNCT
ftr-343	56	95	adopted	adopt	VERB
ftr-343	56	96	the	the	DET
ftr-343	56	97	following	follow	VERB
ftr-343	56	98	oecd	oecd	PROPN
ftr-343	56	99	definition	definition	NOUN
ftr-343	56	100	of	of	ADP
ftr-343	56	101	border	border	NOUN
ftr-343	56	102	tax	tax	NOUN
ftr-343	56	103	adjustments	adjustment	NOUN
ftr-343	56	104	:	:	PUNCT
ftr-343	56	105	any	any	DET
ftr-343	56	106	fiscal	fiscal	ADJ
ftr-343	56	107	measures	measure	NOUN
ftr-343	56	108	which	which	PRON
ftr-343	56	109	put	put	VERB
ftr-343	56	110	into	into	ADP
ftr-343	56	111	effect	effect	NOUN
ftr-343	56	112	,	,	PUNCT
ftr-343	56	113	in	in	ADP
ftr-343	56	114	whole	whole	NOUN
ftr-343	56	115	or	or	CCONJ
ftr-343	56	116	in	in	ADP
ftr-343	56	117	part	part	NOUN
ftr-343	56	118	,	,	PUNCT
ftr-343	56	119	the	the	DET
ftr-343	56	120	destination	destination	NOUN
ftr-343	56	121	principle	principle	NOUN
ftr-343	56	122	(	(	PUNCT
ftr-343	56	123	i.e.	i.e.	X
ftr-343	56	124	which	which	PRON
ftr-343	56	125	enable	enable	VERB
ftr-343	56	126	exported	export	VERB
ftr-343	56	127	products	product	NOUN
ftr-343	56	128	to	to	PART
ftr-343	56	129	be	be	AUX
ftr-343	56	130	relieved	relieve	VERB
ftr-343	56	131	of	of	ADP
ftr-343	56	132	some	some	PRON
ftr-343	56	133	or	or	CCONJ
ftr-343	56	134	all	all	PRON
ftr-343	56	135	of	of	ADP
ftr-343	56	136	the	the	DET
ftr-343	56	137	tax	tax	NOUN
ftr-343	56	138	charged	charge	VERB
ftr-343	56	139	in	in	ADP
ftr-343	56	140	the	the	DET
ftr-343	56	141	exporting	export	VERB
ftr-343	56	142	country	country	NOUN
ftr-343	56	143	in	in	ADP
ftr-343	56	144	respect	respect	NOUN
ftr-343	56	145	of	of	ADP
ftr-343	56	146	similar	similar	ADJ
ftr-343	56	147	domestic	domestic	ADJ
ftr-343	56	148	products	product	NOUN
ftr-343	56	149	sold	sell	VERB
ftr-343	56	150	to	to	ADP
ftr-343	56	151	consumers	consumer	NOUN
ftr-343	56	152	on	on	ADP
ftr-343	56	153	the	the	DET
ftr-343	56	154	home	home	NOUN
ftr-343	56	155	market	market	NOUN
ftr-343	56	156	and	and	CCONJ
ftr-343	56	157	which	which	PRON
ftr-343	56	158	enable	enable	VERB
ftr-343	56	159	imported	import	VERB
ftr-343	56	160	products	product	NOUN
ftr-343	56	161	sold	sell	VERB
ftr-343	56	162	to	to	ADP
ftr-343	56	163	consumers	consumer	NOUN
ftr-343	56	164	to	to	PART
ftr-343	56	165	be	be	AUX
ftr-343	56	166	charged	charge	VERB
ftr-343	56	167	with	with	ADP
ftr-343	56	168	some	some	PRON
ftr-343	56	169	or	or	CCONJ
ftr-343	56	170	all	all	PRON
ftr-343	56	171	of	of	ADP
ftr-343	56	172	the	the	DET
ftr-343	56	173	tax	tax	NOUN
ftr-343	56	174	charged	charge	VERB
ftr-343	56	175	in	in	ADP
ftr-343	56	176	the	the	DET
ftr-343	56	177	importing	import	VERB
ftr-343	56	178	country	country	NOUN
ftr-343	56	179	in	in	ADP
ftr-343	56	180	respect	respect	NOUN
ftr-343	56	181	of	of	ADP
ftr-343	56	182	similar	similar	ADJ
ftr-343	56	183	domestic	domestic	ADJ
ftr-343	56	184	products	product	NOUN
ftr-343	56	185	)	)	PUNCT
ftr-343	56	186	.	.	PUNCT
ftr-343	57	1	the	the	DET
ftr-343	57	2	report	report	NOUN
ftr-343	57	3	of	of	ADP
ftr-343	57	4	the	the	DET
ftr-343	57	5	working	work	VERB
ftr-343	57	6	party	party	NOUN
ftr-343	57	7	is	be	AUX
ftr-343	57	8	http://www.worldtradelaw.net/reports/	http://www.worldtradelaw.net/reports/	NOUN
ftr-343	57	9	gattpanels	gattpanel	NOUN
ftr-343	57	10	/	/	SYM
ftr-343	57	11	bordertax.pdf	bordertax.pdf	NOUN
ftr-343	57	12	.	.	NOUN
ftr-343	57	13	5	5	NUM
ftr-343	57	14	.	.	X
ftr-343	58	1	it	it	PRON
ftr-343	58	2	is	be	AUX
ftr-343	58	3	assumed	assume	VERB
ftr-343	58	4	here	here	ADV
ftr-343	58	5	that	that	SCONJ
ftr-343	58	6	border	border	NOUN
ftr-343	58	7	adjustments	adjustment	NOUN
ftr-343	58	8	under	under	ADP
ftr-343	58	9	a	a	DET
ftr-343	58	10	cap	cap	NOUN
ftr-343	58	11	and	and	CCONJ
ftr-343	58	12	trade	trade	NOUN
ftr-343	58	13	system	system	NOUN
ftr-343	58	14	would	would	AUX
ftr-343	58	15	take	take	VERB
ftr-343	58	16	the	the	DET
ftr-343	58	17	form	form	NOUN
ftr-343	58	18	described	describe	VERB
ftr-343	58	19	.	.	PUNCT
ftr-343	59	1	it	it	PRON
ftr-343	59	2	is	be	AUX
ftr-343	59	3	,	,	PUNCT
ftr-343	59	4	however	however	ADV
ftr-343	59	5	,	,	PUNCT
ftr-343	59	6	possible	possible	ADJ
ftr-343	59	7	that	that	SCONJ
ftr-343	59	8	btas	bta	NOUN
ftr-343	59	9	could	could	AUX
ftr-343	59	10	be	be	AUX
ftr-343	59	11	utilized	utilize	VERB
ftr-343	59	12	,	,	PUNCT
ftr-343	59	13	at	at	ADP
ftr-343	59	14	least	least	ADJ
ftr-343	59	15	on	on	ADP
ftr-343	59	16	imports	import	NOUN
ftr-343	59	17	,	,	PUNCT
ftr-343	59	18	instead	instead	ADV
ftr-343	59	19	.	.	PUNCT
ftr-343	60	1	(	(	PUNCT
ftr-343	60	2	that	that	PRON
ftr-343	60	3	is	is	ADV
ftr-343	60	4	,	,	PUNCT
ftr-343	60	5	imports	import	NOUN
ftr-343	60	6	could	could	AUX
ftr-343	60	7	be	be	AUX
ftr-343	60	8	subject	subject	ADJ
ftr-343	60	9	to	to	ADP
ftr-343	60	10	a	a	DET
ftr-343	60	11	tax	tax	NOUN
ftr-343	60	12	intended	intend	VERB
ftr-343	60	13	to	to	PART
ftr-343	60	14	equal	equal	VERB
ftr-343	60	15	the	the	DET
ftr-343	60	16	cost	cost	NOUN
ftr-343	60	17	of	of	ADP
ftr-343	60	18	emissions	emission	NOUN
ftr-343	60	19	permits	permit	NOUN
ftr-343	60	20	borne	bear	VERB
ftr-343	60	21	by	by	ADP
ftr-343	60	22	domestic	domestic	ADJ
ftr-343	60	23	products	product	NOUN
ftr-343	60	24	.	.	PUNCT
ftr-343	60	25	)	)	PUNCT
ftr-343	61	1	reinhard	reinhard	PROPN
ftr-343	61	2	quick	quick	ADJ
ftr-343	61	3	,	,	PUNCT
ftr-343	61	4	“	"	PUNCT
ftr-343	61	5	border	border	NOUN
ftr-343	61	6	tax	tax	NOUN
ftr-343	61	7	adjustment	adjustment	NOUN
ftr-343	61	8	”	"	PUNCT
ftr-343	61	9	in	in	ADP
ftr-343	61	10	the	the	DET
ftr-343	61	11	context	context	NOUN
ftr-343	61	12	of	of	ADP
ftr-343	61	13	emission	emission	NOUN
ftr-343	61	14	trading	trading	NOUN
ftr-343	61	15	:	:	PUNCT
ftr-343	61	16	climate	climate	NOUN
ftr-343	61	17	protection	protection	NOUN
ftr-343	61	18	or	or	CCONJ
ftr-343	61	19	“	"	PUNCT
ftr-343	61	20	naked	naked	ADJ
ftr-343	61	21	”	"	PUNCT
ftr-343	61	22	protectionism	protectionism	NOUN
ftr-343	61	23	?	?	PUNCT
ftr-343	61	24	,	,	PUNCT
ftr-343	61	25	3	3	NUM
ftr-343	61	26	global	global	ADJ
ftr-343	61	27	trade	trade	PROPN
ftr-343	61	28	&	&	CCONJ
ftr-343	61	29	customs	customs	PROPN
ftr-343	61	30	j.	j.	PROPN
ftr-343	61	31	163	163	NUM
ftr-343	61	32	,	,	PUNCT
ftr-343	61	33	164	164	NUM
ftr-343	61	34	,	,	PUNCT
ftr-343	61	35	166	166	NUM
ftr-343	61	36	,	,	PUNCT
ftr-343	61	37	172	172	NUM
ftr-343	61	38	,	,	PUNCT
ftr-343	61	39	174	174	NUM
ftr-343	61	40	(	(	PUNCT
ftr-343	61	41	2008	2008	NUM
ftr-343	61	42	)	)	PUNCT
ftr-343	61	43	,	,	PUNCT
ftr-343	61	44	argues	argue	VERB
ftr-343	61	45	that	that	SCONJ
ftr-343	61	46	the	the	DET
ftr-343	61	47	latter	latter	ADJ
ftr-343	61	48	approach	approach	NOUN
ftr-343	61	49	would	would	AUX
ftr-343	61	50	violate	violate	VERB
ftr-343	61	51	the	the	DET
ftr-343	61	52	basic	basic	ADJ
ftr-343	61	53	gatt	gatt	PROPN
ftr-343	61	54	rules	rule	NOUN
ftr-343	61	55	,	,	PUNCT
ftr-343	61	56	which	which	PRON
ftr-343	61	57	do	do	AUX
ftr-343	61	58	not	not	PART
ftr-343	61	59	anticipate	anticipate	VERB
ftr-343	61	60	such	such	DET
ftr-343	61	61	a	a	DET
ftr-343	61	62	“	"	PUNCT
ftr-343	61	63	mix	mix	NOUN
ftr-343	61	64	and	and	CCONJ
ftr-343	61	65	match	match	VERB
ftr-343	61	66	”	"	PUNCT
ftr-343	61	67	approach	approach	NOUN
ftr-343	61	68	,	,	PUNCT
ftr-343	61	69	and	and	CCONJ
ftr-343	61	70	would	would	AUX
ftr-343	61	71	not	not	PART
ftr-343	61	72	be	be	AUX
ftr-343	61	73	eligible	eligible	ADJ
ftr-343	61	74	for	for	ADP
ftr-343	61	75	an	an	DET
ftr-343	61	76	exception	exception	NOUN
ftr-343	61	77	under	under	ADP
ftr-343	61	78	gatt	gatt	NOUN
ftr-343	61	79	article	article	NOUN
ftr-343	61	80	xx	xx	NUM
ftr-343	62	1	for	for	ADP
ftr-343	62	2	the	the	DET
ftr-343	62	3	same	same	ADJ
ftr-343	62	4	reason	reason	NOUN
ftr-343	62	5	.	.	PUNCT
ftr-343	63	1	6	6	X
ftr-343	63	2	.	.	X
ftr-343	63	3	on	on	ADP
ftr-343	63	4	april	april	PROPN
ftr-343	63	5	15	15	NUM
ftr-343	63	6	,	,	PUNCT
ftr-343	63	7	2010	2010	NUM
ftr-343	63	8	,	,	PUNCT
ftr-343	63	9	french	french	ADJ
ftr-343	63	10	president	president	PROPN
ftr-343	63	11	nicolas	nicolas	PROPN
ftr-343	63	12	sarkozy	sarkozy	PROPN
ftr-343	63	13	and	and	CCONJ
ftr-343	63	14	italian	italian	ADJ
ftr-343	63	15	prime	prime	PROPN
ftr-343	63	16	minister	minister	PROPN
ftr-343	63	17	silvio	silvio	PROPN
ftr-343	63	18	berlusconi	berlusconi	PROPN
ftr-343	63	19	sent	send	VERB
ftr-343	63	20	a	a	DET
ftr-343	63	21	letter	letter	NOUN
ftr-343	63	22	to	to	ADP
ftr-343	63	23	josé	josé	PROPN
ftr-343	63	24	manuel	manuel	PROPN
ftr-343	63	25	barroso	barroso	PROPN
ftr-343	63	26	,	,	PUNCT
ftr-343	63	27	president	president	NOUN
ftr-343	63	28	of	of	ADP
ftr-343	63	29	the	the	DET
ftr-343	63	30	european	european	PROPN
ftr-343	63	31	commission	commission	PROPN
ftr-343	63	32	,	,	PUNCT
ftr-343	63	33	encouraging	encourage	VERB
ftr-343	63	34	imposition	imposition	NOUN
ftr-343	63	35	of	of	ADP
ftr-343	63	36	a	a	DET
ftr-343	63	37	carbon	carbon	NOUN
ftr-343	63	38	tax	tax	NOUN
ftr-343	63	39	on	on	ADP
ftr-343	63	40	imports	import	NOUN
ftr-343	63	41	and	and	CCONJ
ftr-343	63	42	the	the	DET
ftr-343	63	43	discussion	discussion	NOUN
ftr-343	63	44	of	of	ADP
ftr-343	63	45	bas	bas	PROPN
ftr-343	63	46	for	for	ADP
ftr-343	63	47	carbon	carbon	NOUN
ftr-343	63	48	prices	price	NOUN
ftr-343	63	49	in	in	ADP
ftr-343	63	50	a	a	DET
ftr-343	63	51	commission	commission	NOUN
ftr-343	63	52	report	report	NOUN
ftr-343	63	53	on	on	ADP
ftr-343	63	54	emissions	emission	NOUN
ftr-343	63	55	trading	trading	NOUN
ftr-343	63	56	then	then	ADV
ftr-343	63	57	expected	expect	VERB
ftr-343	63	58	to	to	PART
ftr-343	63	59	be	be	AUX
ftr-343	63	60	released	release	VERB
ftr-343	63	61	in	in	ADP
ftr-343	63	62	june	june	PROPN
ftr-343	63	63	2010	2010	NUM
ftr-343	63	64	,	,	PUNCT
ftr-343	63	65	as	as	SCONJ
ftr-343	63	66	mandated	mandate	VERB
ftr-343	63	67	by	by	ADP
ftr-343	63	68	european	european	ADJ
ftr-343	63	69	communities	community	NOUN
ftr-343	63	70	,	,	PUNCT
ftr-343	63	71	directive	directive	NOUN
ftr-343	63	72	2009/29	2009/29	NUM
ftr-343	63	73	/	/	SYM
ftr-343	63	74	ec	ec	PROPN
ftr-343	63	75	of	of	ADP
ftr-343	63	76	the	the	DET
ftr-343	63	77	european	european	ADJ
ftr-343	63	78	parliament	parliament	NOUN
ftr-343	63	79	and	and	CCONJ
ftr-343	63	80	of	of	ADP
ftr-343	63	81	the	the	DET
ftr-343	63	82	council	council	NOUN
ftr-343	63	83	of	of	ADP
ftr-343	63	84	23	23	NUM
ftr-343	63	85	apr	apr	NOUN
ftr-343	63	86	.	.	PUNCT
ftr-343	63	87	2009	2009	NUM
ftr-343	63	88	amending	amend	VERB
ftr-343	63	89	directive	directive	NOUN
ftr-343	63	90	2003/87	2003/87	NUM
ftr-343	63	91	/	/	SYM
ftr-343	63	92	ec	ec	PROPN
ftr-343	63	93	so	so	SCONJ
ftr-343	63	94	as	as	SCONJ
ftr-343	63	95	to	to	PART
ftr-343	63	96	improve	improve	VERB
ftr-343	63	97	and	and	CCONJ
ftr-343	63	98	extend	extend	VERB
ftr-343	63	99	the	the	DET
ftr-343	63	100	greenhouse	greenhouse	NOUN
ftr-343	63	101	gas	gas	NOUN
ftr-343	63	102	emission	emission	NOUN
ftr-343	63	103	allowance	allowance	NOUN
ftr-343	63	104	trading	trading	NOUN
ftr-343	63	105	scheme	scheme	NOUN
ftr-343	63	106	of	of	ADP
ftr-343	63	107	the	the	DET
ftr-343	63	108	community	community	NOUN
ftr-343	63	109	,	,	PUNCT
ftr-343	63	110	official	official	ADJ
ftr-343	63	111	journal	journal	NOUN
ftr-343	63	112	of	of	ADP
ftr-343	63	113	the	the	DET
ftr-343	63	114	european	european	PROPN
ftr-343	63	115	union	union	PROPN
ftr-343	63	116	,	,	PUNCT
ftr-343	63	117	l	l	PROPN
ftr-343	63	118	140/63	140/63	NUM
ftr-343	63	119	,	,	PUNCT
ftr-343	63	120	jun	jun	PROPN
ftr-343	63	121	.	.	PROPN
ftr-343	63	122	5	5	NUM
ftr-343	63	123	,	,	PUNCT
ftr-343	63	124	2009	2009	NUM
ftr-343	63	125	,	,	PUNCT
ftr-343	63	126	prefatory	prefatory	PROPN
ftr-343	63	127	¶	¶	PROPN
ftr-343	63	128	25	25	NUM
ftr-343	63	129	,	,	PUNCT
ftr-343	63	130	66	66	NUM
ftr-343	63	131	-	-	SYM
ftr-343	63	132	67	67	NUM
ftr-343	63	133	,	,	PUNCT
ftr-343	63	134	which	which	PRON
ftr-343	63	135	included	include	VERB
ftr-343	63	136	the	the	DET
ftr-343	63	137	following	following	ADJ
ftr-343	63	138	words	word	NOUN
ftr-343	63	139	:	:	PUNCT
ftr-343	63	140	energy	energy	NOUN
ftr-343	63	141	-	-	PUNCT
ftr-343	63	142	intensive	intensive	ADJ
ftr-343	63	143	industries	industry	NOUN
ftr-343	63	144	which	which	PRON
ftr-343	63	145	are	be	AUX
ftr-343	63	146	determined	determined	ADJ
ftr-343	63	147	to	to	PART
ftr-343	63	148	be	be	AUX
ftr-343	63	149	exposed	expose	VERB
ftr-343	63	150	to	to	ADP
ftr-343	63	151	a	a	DET
ftr-343	63	152	significant	significant	ADJ
ftr-343	63	153	risk	risk	NOUN
ftr-343	63	154	of	of	ADP
ftr-343	63	155	carbon	carbon	NOUN
ftr-343	63	156	leakage	leakage	NOUN
ftr-343	63	157	could	could	AUX
ftr-343	63	158	receive	receive	VERB
ftr-343	63	159	a	a	DET
ftr-343	63	160	higher	high	ADJ
ftr-343	63	161	amount	amount	NOUN
ftr-343	64	1	226	226	NUM
ftr-343	64	2	florida	florida	PROPN
ftr-343	64	3	tax	tax	NOUN
ftr-343	64	4	review	review	NOUN
ftr-343	64	5	[	[	X
ftr-343	64	6	vol	vol	NOUN
ftr-343	64	7	.	.	PUNCT
ftr-343	64	8	11:4	11:4	NUM
ftr-343	64	9	of	of	ADP
ftr-343	64	10	free	free	ADJ
ftr-343	64	11	allocation	allocation	NOUN
ftr-343	64	12	or	or	CCONJ
ftr-343	64	13	an	an	DET
ftr-343	64	14	effective	effective	ADJ
ftr-343	64	15	carbon	carbon	NOUN
ftr-343	64	16	equalisation	equalisation	NOUN
ftr-343	64	17	system	system	NOUN
ftr-343	64	18	could	could	AUX
ftr-343	64	19	be	be	AUX
ftr-343	64	20	introduced	introduce	VERB
ftr-343	64	21	with	with	ADP
ftr-343	64	22	a	a	DET
ftr-343	64	23	view	view	NOUN
ftr-343	64	24	to	to	ADP
ftr-343	64	25	putting	put	VERB
ftr-343	64	26	installations	installation	NOUN
ftr-343	64	27	from	from	ADP
ftr-343	64	28	the	the	DET
ftr-343	64	29	community	community	NOUN
ftr-343	64	30	which	which	PRON
ftr-343	64	31	are	be	AUX
ftr-343	64	32	at	at	ADP
ftr-343	64	33	significant	significant	ADJ
ftr-343	64	34	risk	risk	NOUN
ftr-343	64	35	of	of	ADP
ftr-343	64	36	carbon	carbon	NOUN
ftr-343	64	37	leakage	leakage	NOUN
ftr-343	64	38	and	and	CCONJ
ftr-343	64	39	those	those	PRON
ftr-343	64	40	from	from	ADP
ftr-343	64	41	third	third	ADJ
ftr-343	64	42	countries	country	NOUN
ftr-343	64	43	on	on	ADP
ftr-343	64	44	a	a	DET
ftr-343	64	45	comparable	comparable	ADJ
ftr-343	64	46	footing	footing	NOUN
ftr-343	64	47	.	.	PUNCT
ftr-343	65	1	such	such	DET
ftr-343	65	2	a	a	DET
ftr-343	65	3	system	system	NOUN
ftr-343	65	4	could	could	AUX
ftr-343	65	5	apply	apply	VERB
ftr-343	65	6	requirements	requirement	NOUN
ftr-343	65	7	to	to	ADP
ftr-343	65	8	importers	importer	NOUN
ftr-343	65	9	that	that	PRON
ftr-343	65	10	would	would	AUX
ftr-343	65	11	be	be	AUX
ftr-343	65	12	no	no	PRON
ftr-343	65	13	less	less	ADV
ftr-343	65	14	favourable	favourable	ADJ
ftr-343	65	15	than	than	ADP
ftr-343	65	16	those	those	PRON
ftr-343	65	17	applicable	applicable	ADJ
ftr-343	65	18	to	to	ADP
ftr-343	65	19	installations	installation	NOUN
ftr-343	65	20	within	within	ADP
ftr-343	65	21	the	the	DET
ftr-343	65	22	community	community	NOUN
ftr-343	65	23	,	,	PUNCT
ftr-343	65	24	for	for	ADP
ftr-343	65	25	example	example	NOUN
ftr-343	65	26	by	by	ADP
ftr-343	65	27	requiring	require	VERB
ftr-343	65	28	the	the	DET
ftr-343	65	29	surrender	surrender	NOUN
ftr-343	65	30	of	of	ADP
ftr-343	65	31	allowances	allowance	NOUN
ftr-343	65	32	.	.	PUNCT
ftr-343	66	1	as	as	ADV
ftr-343	66	2	early	early	ADV
ftr-343	66	3	as	as	ADP
ftr-343	66	4	2000	2000	NUM
ftr-343	66	5	the	the	DET
ftr-343	66	6	european	european	PROPN
ftr-343	66	7	commission	commission	PROPN
ftr-343	66	8	,	,	PUNCT
ftr-343	66	9	while	while	SCONJ
ftr-343	66	10	noting	note	VERB
ftr-343	66	11	that	that	SCONJ
ftr-343	66	12	“	"	PUNCT
ftr-343	66	13	fears	fear	VERB
ftr-343	66	14	that	that	SCONJ
ftr-343	66	15	the	the	DET
ftr-343	66	16	pursuit	pursuit	NOUN
ftr-343	66	17	of	of	ADP
ftr-343	66	18	a	a	DET
ftr-343	66	19	high	high	ADJ
ftr-343	66	20	level	level	NOUN
ftr-343	66	21	of	of	ADP
ftr-343	66	22	environmental	environmental	ADJ
ftr-343	66	23	protection	protection	NOUN
ftr-343	66	24	will	will	AUX
ftr-343	66	25	inevitably	inevitably	ADV
ftr-343	66	26	lead	lead	VERB
ftr-343	66	27	to	to	ADP
ftr-343	66	28	a	a	DET
ftr-343	66	29	deterioration	deterioration	NOUN
ftr-343	66	30	of	of	ADP
ftr-343	66	31	the	the	DET
ftr-343	66	32	community	community	NOUN
ftr-343	66	33	’s	’s	PART
ftr-343	66	34	international	international	ADJ
ftr-343	66	35	competitiveness	competitiveness	NOUN
ftr-343	66	36	may	may	AUX
ftr-343	66	37	be	be	AUX
ftr-343	66	38	exaggerated	exaggerated	ADJ
ftr-343	66	39	”	"	PUNCT
ftr-343	66	40	and	and	CCONJ
ftr-343	66	41	extolling	extoll	VERB
ftr-343	66	42	the	the	DET
ftr-343	66	43	benefits	benefit	NOUN
ftr-343	66	44	of	of	ADP
ftr-343	66	45	“	"	PUNCT
ftr-343	66	46	international	international	ADJ
ftr-343	66	47	cooperation	cooperation	NOUN
ftr-343	66	48	on	on	ADP
ftr-343	66	49	the	the	DET
ftr-343	66	50	widest	wide	ADJ
ftr-343	66	51	possible	possible	ADJ
ftr-343	66	52	scale	scale	NOUN
ftr-343	66	53	,	,	PUNCT
ftr-343	66	54	”	"	PUNCT
ftr-343	66	55	said	say	VERB
ftr-343	66	56	:	:	PUNCT
ftr-343	66	57	in	in	ADP
ftr-343	66	58	the	the	DET
ftr-343	66	59	absence	absence	NOUN
ftr-343	66	60	of	of	ADP
ftr-343	66	61	such	such	ADJ
ftr-343	66	62	coordination	coordination	NOUN
ftr-343	66	63	,	,	PUNCT
ftr-343	66	64	the	the	DET
ftr-343	66	65	community	community	NOUN
ftr-343	66	66	could	could	AUX
ftr-343	66	67	examine	examine	VERB
ftr-343	66	68	the	the	DET
ftr-343	66	69	feasibility	feasibility	NOUN
ftr-343	66	70	of	of	ADP
ftr-343	66	71	making	make	VERB
ftr-343	66	72	border	border	NOUN
ftr-343	66	73	tax	tax	NOUN
ftr-343	66	74	adjustments	adjustment	NOUN
ftr-343	66	75	in	in	ADP
ftr-343	66	76	a	a	DET
ftr-343	66	77	way	way	NOUN
ftr-343	66	78	which	which	PRON
ftr-343	66	79	would	would	AUX
ftr-343	66	80	be	be	AUX
ftr-343	66	81	environmentally	environmentally	ADV
ftr-343	66	82	and	and	CCONJ
ftr-343	66	83	economically	economically	ADV
ftr-343	66	84	sound	sound	ADJ
ftr-343	66	85	and	and	CCONJ
ftr-343	66	86	consistent	consistent	ADJ
ftr-343	66	87	with	with	ADP
ftr-343	66	88	international	international	ADJ
ftr-343	66	89	trading	trading	NOUN
ftr-343	66	90	rules	rule	NOUN
ftr-343	66	91	.	.	PUNCT
ftr-343	67	1	see	see	VERB
ftr-343	67	2	commission	commission	NOUN
ftr-343	67	3	of	of	ADP
ftr-343	67	4	the	the	DET
ftr-343	67	5	european	european	ADJ
ftr-343	67	6	communities	community	NOUN
ftr-343	67	7	,	,	PUNCT
ftr-343	67	8	communication	communication	NOUN
ftr-343	67	9	from	from	ADP
ftr-343	67	10	the	the	DET
ftr-343	67	11	commission	commission	NOUN
ftr-343	67	12	to	to	ADP
ftr-343	67	13	the	the	DET
ftr-343	67	14	council	council	NOUN
ftr-343	67	15	and	and	CCONJ
ftr-343	67	16	the	the	DET
ftr-343	67	17	european	european	ADJ
ftr-343	67	18	parliament	parliament	NOUN
ftr-343	67	19	,	,	PUNCT
ftr-343	67	20	bringing	bring	VERB
ftr-343	67	21	our	our	PRON
ftr-343	67	22	needs	need	NOUN
ftr-343	67	23	and	and	CCONJ
ftr-343	67	24	responsibilities	responsibility	NOUN
ftr-343	67	25	together	together	ADV
ftr-343	67	26	-	-	PUNCT
ftr-343	67	27	integrating	integrate	VERB
ftr-343	67	28	environmental	environmental	ADJ
ftr-343	67	29	issues	issue	NOUN
ftr-343	67	30	with	with	ADP
ftr-343	67	31	economic	economic	ADJ
ftr-343	67	32	policy	policy	NOUN
ftr-343	67	33	,	,	PUNCT
ftr-343	67	34	com	com	NOUN
ftr-343	67	35	(	(	PUNCT
ftr-343	67	36	2000	2000	NUM
ftr-343	67	37	)	)	PUNCT
ftr-343	67	38	576	576	NUM
ftr-343	67	39	final	final	ADJ
ftr-343	67	40	,	,	PUNCT
ftr-343	67	41	pp	pp	ADJ
ftr-343	67	42	.	.	PUNCT
ftr-343	68	1	9	9	NUM
ftr-343	68	2	-	-	SYM
ftr-343	68	3	10	10	NUM
ftr-343	68	4	.	.	PUNCT
ftr-343	69	1	the	the	DET
ftr-343	69	2	following	follow	VERB
ftr-343	69	3	other	other	ADJ
ftr-343	69	4	examples	example	NOUN
ftr-343	69	5	are	be	AUX
ftr-343	69	6	cited	cite	VERB
ftr-343	69	7	in	in	ADP
ftr-343	69	8	timothy	timothy	PROPN
ftr-343	69	9	e.	e.	PROPN
ftr-343	69	10	deal	deal	PROPN
ftr-343	69	11	,	,	PUNCT
ftr-343	69	12	wto	wto	PROPN
ftr-343	69	13	rules	rule	NOUN
ftr-343	69	14	and	and	CCONJ
ftr-343	69	15	procedures	procedure	NOUN
ftr-343	69	16	and	and	CCONJ
ftr-343	69	17	their	their	PRON
ftr-343	69	18	implication	implication	NOUN
ftr-343	69	19	for	for	ADP
ftr-343	69	20	the	the	DET
ftr-343	69	21	kyoto	kyoto	PROPN
ftr-343	69	22	protocol	protocol	PROPN
ftr-343	69	23	,	,	PUNCT
ftr-343	69	24	u.s	u.s	PROPN
ftr-343	69	25	.	.	PROPN
ftr-343	69	26	council	council	PROPN
ftr-343	69	27	for	for	ADP
ftr-343	69	28	int’l	int’l	NUM
ftr-343	69	29	bus	bus	NOUN
ftr-343	69	30	.	.	PUNCT
ftr-343	70	1	,	,	PUNCT
ftr-343	70	2	jan	jan	PROPN
ftr-343	70	3	.	.	PROPN
ftr-343	70	4	2008	2008	NUM
ftr-343	70	5	,	,	PUNCT
ftr-343	70	6	http://www.uscib.org/docs/wto_and	http://www.uscib.org/docs/wto_and	NOUN
ftr-343	70	7	_	_	SYM
ftr-343	71	1	kyoto_2008.pdf	kyoto_2008.pdf	NOUN
ftr-343	71	2	.	.	PUNCT
ftr-343	72	1	in	in	ADP
ftr-343	72	2	november	november	PROPN
ftr-343	72	3	2006	2006	NUM
ftr-343	72	4	,	,	PUNCT
ftr-343	72	5	then	then	ADV
ftr-343	72	6	french	french	ADJ
ftr-343	72	7	prime	prime	PROPN
ftr-343	72	8	minister	minister	PROPN
ftr-343	72	9	dominique	dominique	PROPN
ftr-343	72	10	de	de	PROPN
ftr-343	72	11	villepin	villepin	NOUN
ftr-343	72	12	indicated	indicate	VERB
ftr-343	72	13	that	that	SCONJ
ftr-343	72	14	france	france	PROPN
ftr-343	72	15	would	would	AUX
ftr-343	72	16	urge	urge	VERB
ftr-343	72	17	the	the	DET
ftr-343	72	18	eu	eu	PROPN
ftr-343	72	19	to	to	PART
ftr-343	72	20	study	study	VERB
ftr-343	72	21	“	"	PUNCT
ftr-343	72	22	the	the	DET
ftr-343	72	23	principle	principle	NOUN
ftr-343	72	24	of	of	ADP
ftr-343	72	25	a	a	DET
ftr-343	72	26	carbon	carbon	NOUN
ftr-343	72	27	tax	tax	NOUN
ftr-343	72	28	on	on	ADP
ftr-343	72	29	the	the	DET
ftr-343	72	30	import	import	NOUN
ftr-343	72	31	of	of	ADP
ftr-343	72	32	industrial	industrial	ADJ
ftr-343	72	33	products	product	NOUN
ftr-343	72	34	from	from	ADP
ftr-343	72	35	countries	country	NOUN
ftr-343	72	36	which	which	PRON
ftr-343	72	37	refuse	refuse	VERB
ftr-343	72	38	to	to	PART
ftr-343	72	39	commit	commit	VERB
ftr-343	72	40	themselves	themselves	PRON
ftr-343	72	41	to	to	ADP
ftr-343	72	42	the	the	DET
ftr-343	72	43	kyoto	kyoto	PROPN
ftr-343	72	44	protocol	protocol	NOUN
ftr-343	72	45	after	after	ADP
ftr-343	72	46	2012	2012	NUM
ftr-343	72	47	.	.	PUNCT
ftr-343	72	48	”	"	PUNCT
ftr-343	73	1	later	later	ADV
ftr-343	73	2	that	that	DET
ftr-343	73	3	year	year	NOUN
ftr-343	73	4	,	,	PUNCT
ftr-343	73	5	eu	eu	PROPN
ftr-343	73	6	enterprise	enterprise	NOUN
ftr-343	73	7	and	and	CCONJ
ftr-343	73	8	industry	industry	NOUN
ftr-343	73	9	commissioner	commissioner	NOUN
ftr-343	73	10	günter	günter	PROPN
ftr-343	73	11	verhheugen	verhheugen	PROPN
ftr-343	73	12	,	,	PUNCT
ftr-343	73	13	in	in	ADP
ftr-343	73	14	a	a	DET
ftr-343	73	15	letter	letter	NOUN
ftr-343	73	16	to	to	ADP
ftr-343	73	17	josé	josé	PROPN
ftr-343	73	18	manuel	manuel	PROPN
ftr-343	73	19	barroso	barroso	PROPN
ftr-343	73	20	,	,	PUNCT
ftr-343	73	21	president	president	NOUN
ftr-343	73	22	of	of	ADP
ftr-343	73	23	the	the	DET
ftr-343	73	24	eu	eu	PROPN
ftr-343	73	25	commission	commission	PROPN
ftr-343	73	26	,	,	PUNCT
ftr-343	73	27	seconded	second	VERB
ftr-343	73	28	this	this	DET
ftr-343	73	29	idea	idea	NOUN
ftr-343	73	30	,	,	PUNCT
ftr-343	73	31	suggesting	suggest	VERB
ftr-343	73	32	that	that	SCONJ
ftr-343	73	33	border	border	NOUN
ftr-343	73	34	tax	tax	NOUN
ftr-343	73	35	adjustments	adjustment	NOUN
ftr-343	73	36	could	could	AUX
ftr-343	73	37	“	"	PUNCT
ftr-343	73	38	balance	balance	VERB
ftr-343	73	39	out	out	ADP
ftr-343	73	40	”	"	PUNCT
ftr-343	73	41	competitive	competitive	ADJ
ftr-343	73	42	benefits	benefit	NOUN
ftr-343	73	43	enjoyed	enjoy	VERB
ftr-343	73	44	by	by	ADP
ftr-343	73	45	non	non	NOUN
ftr-343	73	46	–	–	NOUN
ftr-343	73	47	participants	participant	NOUN
ftr-343	73	48	in	in	ADP
ftr-343	73	49	the	the	DET
ftr-343	73	50	kyoto	kyoto	PROPN
ftr-343	73	51	protocol	protocol	NOUN
ftr-343	73	52	.	.	PUNCT
ftr-343	74	1	by	by	ADP
ftr-343	74	2	comparison	comparison	NOUN
ftr-343	74	3	,	,	PUNCT
ftr-343	74	4	in	in	ADP
ftr-343	74	5	december	december	PROPN
ftr-343	74	6	2006	2006	NUM
ftr-343	74	7	eu	eu	PROPN
ftr-343	74	8	trade	trade	PROPN
ftr-343	74	9	commissioner	commissioner	NOUN
ftr-343	74	10	peter	peter	PROPN
ftr-343	74	11	mandelson	mandelson	PROPN
ftr-343	74	12	dismissed	dismiss	VERB
ftr-343	74	13	de	de	PROPN
ftr-343	74	14	villepin	villepin	NOUN
ftr-343	74	15	’s	’s	PART
ftr-343	74	16	plan	plan	NOUN
ftr-343	74	17	as	as	ADP
ftr-343	74	18	“	"	PUNCT
ftr-343	74	19	highly	highly	ADV
ftr-343	74	20	problematic	problematic	ADJ
ftr-343	74	21	under	under	ADP
ftr-343	74	22	current	current	ADJ
ftr-343	74	23	wto	wto	PROPN
ftr-343	74	24	rules	rule	NOUN
ftr-343	74	25	and	and	CCONJ
ftr-343	74	26	almost	almost	ADV
ftr-343	74	27	impossible	impossible	ADJ
ftr-343	74	28	to	to	PART
ftr-343	74	29	implement	implement	VERB
ftr-343	74	30	in	in	ADP
ftr-343	74	31	practice	practice	NOUN
ftr-343	74	32	.	.	PUNCT
ftr-343	74	33	”	"	PUNCT
ftr-343	75	1	even	even	ADV
ftr-343	75	2	so	so	ADV
ftr-343	75	3	,	,	PUNCT
ftr-343	75	4	in	in	ADP
ftr-343	75	5	october	october	PROPN
ftr-343	75	6	2007	2007	NUM
ftr-343	75	7	,	,	PUNCT
ftr-343	75	8	sarkozy	sarkozy	PROPN
ftr-343	75	9	urged	urge	VERB
ftr-343	75	10	barroso	barroso	PROPN
ftr-343	75	11	to	to	PART
ftr-343	75	12	“	"	PUNCT
ftr-343	75	13	examine	examine	VERB
ftr-343	75	14	the	the	DET
ftr-343	75	15	option	option	NOUN
ftr-343	75	16	of	of	ADP
ftr-343	75	17	taxing	tax	VERB
ftr-343	75	18	products	product	NOUN
ftr-343	75	19	from	from	ADP
ftr-343	75	20	countries	country	NOUN
ftr-343	75	21	that	that	PRON
ftr-343	75	22	do	do	AUX
ftr-343	75	23	not	not	PART
ftr-343	75	24	respect	respect	VERB
ftr-343	75	25	the	the	DET
ftr-343	75	26	kyoto	kyoto	PROPN
ftr-343	75	27	protocol	protocol	NOUN
ftr-343	75	28	.	.	PUNCT
ftr-343	75	29	”	"	PUNCT
ftr-343	76	1	that	that	DET
ftr-343	76	2	same	same	ADJ
ftr-343	76	3	year	year	NOUN
ftr-343	76	4	john	john	PROPN
ftr-343	76	5	hontelez	hontelez	PROPN
ftr-343	76	6	,	,	PUNCT
ftr-343	76	7	secretary	secretary	NOUN
ftr-343	76	8	general	general	NOUN
ftr-343	76	9	of	of	ADP
ftr-343	76	10	the	the	DET
ftr-343	76	11	european	european	PROPN
ftr-343	76	12	environmental	environmental	PROPN
ftr-343	76	13	bureau	bureau	PROPN
ftr-343	76	14	,	,	PUNCT
ftr-343	76	15	told	tell	VERB
ftr-343	76	16	bbc	bbc	PROPN
ftr-343	76	17	news	news	PROPN
ftr-343	76	18	,	,	PUNCT
ftr-343	76	19	“	"	PUNCT
ftr-343	76	20	border	border	NOUN
ftr-343	76	21	tax	tax	NOUN
ftr-343	76	22	adjustments	adjustment	NOUN
ftr-343	76	23	.	.	PUNCT
ftr-343	76	24	.	.	PUNCT
ftr-343	77	1	.	.	PUNCT
ftr-343	78	1	are	be	AUX
ftr-343	78	2	a	a	DET
ftr-343	78	3	justifiable	justifiable	ADJ
ftr-343	78	4	threat	threat	NOUN
ftr-343	78	5	to	to	ADP
ftr-343	78	6	irresponsible	irresponsible	ADJ
ftr-343	78	7	governments	government	NOUN
ftr-343	78	8	like	like	ADP
ftr-343	78	9	those	those	PRON
ftr-343	78	10	of	of	ADP
ftr-343	78	11	the	the	DET
ftr-343	78	12	us	us	PROPN
ftr-343	78	13	and	and	CCONJ
ftr-343	78	14	australia	australia	PROPN
ftr-343	78	15	,	,	PUNCT
ftr-343	78	16	the	the	DET
ftr-343	78	17	only	only	ADJ
ftr-343	78	18	rich	rich	ADJ
ftr-343	78	19	countries	country	NOUN
ftr-343	78	20	which	which	PRON
ftr-343	78	21	refuse	refuse	VERB
ftr-343	78	22	to	to	PART
ftr-343	78	23	implement	implement	VERB
ftr-343	78	24	kyoto	kyoto	NOUN
ftr-343	78	25	.	.	PUNCT
ftr-343	78	26	”	"	PUNCT
ftr-343	79	1	john	john	PROPN
ftr-343	79	2	hontelez	hontelez	PROPN
ftr-343	79	3	,	,	PUNCT
ftr-343	79	4	“	"	PUNCT
ftr-343	79	5	time	time	NOUN
ftr-343	79	6	to	to	PART
ftr-343	79	7	tax	tax	VERB
ftr-343	79	8	the	the	DET
ftr-343	79	9	carbon	carbon	NOUN
ftr-343	79	10	dodgers	dodger	NOUN
ftr-343	79	11	,	,	PUNCT
ftr-343	79	12	”	"	PUNCT
ftr-343	79	13	bbc	bbc	PROPN
ftr-343	79	14	news	news	PROPN
ftr-343	79	15	,	,	PUNCT
ftr-343	79	16	apr	apr	PROPN
ftr-343	79	17	.	.	PROPN
ftr-343	79	18	5	5	NUM
ftr-343	79	19	,	,	PUNCT
ftr-343	79	20	2007	2007	NUM
ftr-343	79	21	,	,	PUNCT
ftr-343	79	22	http://news.bbc.co.uk/2/hi/	http://news.bbc.co.uk/2/hi/	PROPN
ftr-343	79	23	6524331.stm	6524331.stm	NOUN
ftr-343	79	24	.	.	PUNCT
ftr-343	80	1	more	more	ADJ
ftr-343	80	2	recently	recently	ADV
ftr-343	80	3	germany	germany	PROPN
ftr-343	80	4	’s	’s	PART
ftr-343	80	5	former	former	ADJ
ftr-343	80	6	state	state	NOUN
ftr-343	80	7	secretary	secretary	NOUN
ftr-343	80	8	for	for	ADP
ftr-343	80	9	the	the	DET
ftr-343	80	10	environment	environment	NOUN
ftr-343	80	11	,	,	PUNCT
ftr-343	80	12	matthias	matthias	PROPN
ftr-343	80	13	machnig	machnig	NOUN
ftr-343	80	14	has	have	AUX
ftr-343	80	15	described	describe	VERB
ftr-343	80	16	import	import	NOUN
ftr-343	80	17	bas	bas	PROPN
ftr-343	80	18	as	as	ADP
ftr-343	80	19	“	"	PUNCT
ftr-343	80	20	eco	eco	X
ftr-343	80	21	imperialism	imperialism	NOUN
ftr-343	80	22	”	"	PUNCT
ftr-343	80	23	against	against	ADP
ftr-343	80	24	developing	develop	VERB
ftr-343	80	25	nations	nation	NOUN
ftr-343	80	26	;	;	PUNCT
ftr-343	80	27	see	see	VERB
ftr-343	80	28	“	"	PUNCT
ftr-343	80	29	bundesregierung	bundesregierung	ADJ
ftr-343	80	30	:	:	PUNCT
ftr-343	80	31	klimazoll	klimazoll	PROPN
ftr-343	80	32	wäre	wäre	PROPN
ftr-343	80	33	öko	öko	PROPN
ftr-343	80	34	-	-	PUNCT
ftr-343	80	35	imperialismus	imperialismus	NOUN
ftr-343	80	36	,	,	PUNCT
ftr-343	80	37	”	"	PUNCT
ftr-343	80	38	reuters	reuters	NOUN
ftr-343	80	39	deutschland	deutschland	NOUN
ftr-343	80	40	,	,	PUNCT
ftr-343	80	41	jul	jul	PROPN
ftr-343	80	42	.	.	PROPN
ftr-343	80	43	24	24	NUM
ftr-343	80	44	,	,	PUNCT
ftr-343	80	45	2009	2009	NUM
ftr-343	80	46	,	,	PUNCT
ftr-343	80	47	http://de.reuters.com/article/domesticnews/	http://de.reuters.com/article/domesticnews/	PROPN
ftr-343	80	48	iddebee56n07x20090724	iddebee56n07x20090724	PROPN
ftr-343	80	49	.	.	PUNCT
ftr-343	81	1	2011	2011	NUM
ftr-343	81	2	]	]	PUNCT
ftr-343	81	3	border	border	NOUN
ftr-343	81	4	adjustments	adjustment	NOUN
ftr-343	81	5	for	for	ADP
ftr-343	81	6	carbon	carbon	NOUN
ftr-343	81	7	taxes	taxis	NOUN
ftr-343	81	8	227	227	NUM
ftr-343	81	9	representatives	representative	NOUN
ftr-343	81	10	on	on	ADP
ftr-343	81	11	june	june	PROPN
ftr-343	81	12	26	26	NUM
ftr-343	81	13	,	,	PUNCT
ftr-343	81	14	2009	2009	NUM
ftr-343	81	15	,	,	PUNCT
ftr-343	81	16	and	and	CCONJ
ftr-343	81	17	the	the	DET
ftr-343	81	18	discussion	discussion	NOUN
ftr-343	81	19	draft	draft	NOUN
ftr-343	81	20	introduced	introduce	VERB
ftr-343	81	21	by	by	ADP
ftr-343	81	22	senators	senators	PROPN
ftr-343	81	23	kerry	kerry	PROPN
ftr-343	81	24	and	and	CCONJ
ftr-343	81	25	lieberman	lieberman	PROPN
ftr-343	81	26	on	on	ADP
ftr-343	81	27	may	may	PROPN
ftr-343	81	28	12	12	NUM
ftr-343	81	29	,	,	PUNCT
ftr-343	81	30	2010	2010	NUM
ftr-343	81	31	,	,	PUNCT
ftr-343	81	32	stipulate	stipulate	VERB
ftr-343	81	33	that	that	SCONJ
ftr-343	81	34	bas	bas	PROPN
ftr-343	81	35	could	could	AUX
ftr-343	81	36	be	be	AUX
ftr-343	81	37	applied	apply	VERB
ftr-343	81	38	to	to	ADP
ftr-343	81	39	imports	import	NOUN
ftr-343	81	40	if	if	SCONJ
ftr-343	81	41	by	by	ADP
ftr-343	81	42	a	a	DET
ftr-343	81	43	certain	certain	ADJ
ftr-343	81	44	date	date	NOUN
ftr-343	81	45	other	other	ADJ
ftr-343	81	46	countries	country	NOUN
ftr-343	81	47	have	have	AUX
ftr-343	81	48	not	not	PART
ftr-343	81	49	enacted	enact	VERB
ftr-343	81	50	sufficiently	sufficiently	ADV
ftr-343	81	51	stringent	stringent	ADJ
ftr-343	81	52	restrictions	restriction	NOUN
ftr-343	81	53	on	on	ADP
ftr-343	81	54	emissions.7	emissions.7	NOUN
ftr-343	81	55	nations	nation	NOUN
ftr-343	81	56	are	be	AUX
ftr-343	81	57	not	not	PART
ftr-343	81	58	free	free	ADJ
ftr-343	81	59	to	to	PART
ftr-343	81	60	impose	impose	VERB
ftr-343	81	61	any	any	DET
ftr-343	81	62	bas	bas	PROPN
ftr-343	81	63	they	they	PRON
ftr-343	81	64	choose	choose	VERB
ftr-343	81	65	.	.	PUNCT
ftr-343	82	1	rather	rather	ADV
ftr-343	82	2	,	,	PUNCT
ftr-343	82	3	bas	bas	PROPN
ftr-343	82	4	must	must	AUX
ftr-343	82	5	accord	accord	VERB
ftr-343	82	6	with	with	ADP
ftr-343	82	7	a	a	DET
ftr-343	82	8	nation	nation	NOUN
ftr-343	82	9	’s	’s	PART
ftr-343	82	10	treaty	treaty	NOUN
ftr-343	82	11	obligations.8	obligations.8	PROPN
ftr-343	82	12	the	the	DET
ftr-343	82	13	most	most	ADV
ftr-343	82	14	relevant	relevant	ADJ
ftr-343	82	15	of	of	ADP
ftr-343	82	16	these	these	DET
ftr-343	82	17	7	7	NUM
ftr-343	82	18	.	.	PUNCT
ftr-343	82	19	american	american	ADJ
ftr-343	82	20	clean	clean	ADJ
ftr-343	82	21	energy	energy	PROPN
ftr-343	82	22	and	and	CCONJ
ftr-343	82	23	security	security	NOUN
ftr-343	82	24	act	act	NOUN
ftr-343	82	25	of	of	ADP
ftr-343	82	26	2009	2009	NUM
ftr-343	82	27	,	,	PUNCT
ftr-343	82	28	h.r	h.r	PROPN
ftr-343	82	29	.	.	PROPN
ftr-343	82	30	2454	2454	NUM
ftr-343	82	31	,	,	PUNCT
ftr-343	82	32	111th	111th	ADJ
ftr-343	82	33	cong	cong	NOUN
ftr-343	82	34	.	.	PUNCT
ftr-343	83	1	(	(	PUNCT
ftr-343	83	2	2009	2009	NUM
ftr-343	83	3	)	)	PUNCT
ftr-343	83	4	.	.	PUNCT
ftr-343	84	1	border	border	NOUN
ftr-343	84	2	adjustments	adjustment	NOUN
ftr-343	84	3	are	be	AUX
ftr-343	84	4	generally	generally	ADV
ftr-343	84	5	seen	see	VERB
ftr-343	84	6	as	as	ADP
ftr-343	84	7	the	the	DET
ftr-343	84	8	“	"	PUNCT
ftr-343	84	9	price	price	NOUN
ftr-343	84	10	of	of	ADP
ftr-343	84	11	passage	passage	NOUN
ftr-343	84	12	”	"	PUNCT
ftr-343	84	13	of	of	ADP
ftr-343	84	14	u.s	u.s	PROPN
ftr-343	84	15	.	.	PROPN
ftr-343	84	16	cap	cap	PROPN
ftr-343	84	17	and	and	CCONJ
ftr-343	84	18	trade	trade	NOUN
ftr-343	84	19	legislation	legislation	NOUN
ftr-343	84	20	.	.	PUNCT
ftr-343	85	1	on	on	ADP
ftr-343	85	2	the	the	DET
ftr-343	85	3	other	other	ADJ
ftr-343	85	4	hand	hand	NOUN
ftr-343	85	5	,	,	PUNCT
ftr-343	85	6	president	president	PROPN
ftr-343	85	7	barack	barack	PROPN
ftr-343	85	8	obama	obama	PROPN
ftr-343	85	9	has	have	AUX
ftr-343	85	10	criticized	criticize	VERB
ftr-343	85	11	inclusion	inclusion	NOUN
ftr-343	85	12	of	of	ADP
ftr-343	85	13	bas	bas	PROPN
ftr-343	85	14	in	in	ADP
ftr-343	85	15	the	the	DET
ftr-343	85	16	waxman	waxman	PROPN
ftr-343	85	17	markey	markey	PROPN
ftr-343	85	18	bill	bill	PROPN
ftr-343	85	19	,	,	PUNCT
ftr-343	85	20	citing	cite	VERB
ftr-343	85	21	the	the	DET
ftr-343	85	22	fear	fear	NOUN
ftr-343	85	23	of	of	ADP
ftr-343	85	24	setting	set	VERB
ftr-343	85	25	off	off	ADP
ftr-343	85	26	a	a	DET
ftr-343	85	27	trade	trade	NOUN
ftr-343	85	28	war	war	NOUN
ftr-343	85	29	;	;	PUNCT
ftr-343	85	30	see	see	VERB
ftr-343	85	31	john	john	PROPN
ftr-343	85	32	m.	m.	PROPN
ftr-343	85	33	broder	broder	PROPN
ftr-343	85	34	,	,	PUNCT
ftr-343	85	35	obama	obama	PROPN
ftr-343	85	36	opposes	oppose	VERB
ftr-343	85	37	trade	trade	NOUN
ftr-343	85	38	sanctions	sanction	NOUN
ftr-343	85	39	in	in	ADP
ftr-343	85	40	climate	climate	NOUN
ftr-343	85	41	bill	bill	NOUN
ftr-343	85	42	,	,	PUNCT
ftr-343	85	43	n.y	n.y	PROPN
ftr-343	85	44	.	.	PROPN
ftr-343	85	45	times	times	PROPN
ftr-343	85	46	,	,	PUNCT
ftr-343	85	47	jun	jun	PROPN
ftr-343	85	48	.	.	PROPN
ftr-343	85	49	29	29	NUM
ftr-343	85	50	,	,	PUNCT
ftr-343	85	51	2009	2009	NUM
ftr-343	85	52	.	.	PUNCT
ftr-343	86	1	some	some	DET
ftr-343	86	2	u.s	u.s	PROPN
ftr-343	86	3	.	.	PROPN
ftr-343	86	4	and	and	CCONJ
ftr-343	86	5	canadian	canadian	ADJ
ftr-343	86	6	proposals	proposal	NOUN
ftr-343	86	7	for	for	ADP
ftr-343	86	8	subnational	subnational	ADJ
ftr-343	86	9	cap	cap	NOUN
ftr-343	86	10	and	and	CCONJ
ftr-343	86	11	trade	trade	NOUN
ftr-343	86	12	systems	system	NOUN
ftr-343	86	13	or	or	CCONJ
ftr-343	86	14	carbon	carbon	NOUN
ftr-343	86	15	taxes	taxis	NOUN
ftr-343	86	16	envisage	envisage	VERB
ftr-343	86	17	destination	destination	NOUN
ftr-343	86	18	-	-	PUNCT
ftr-343	86	19	based	base	VERB
ftr-343	86	20	pricing	pricing	NOUN
ftr-343	86	21	of	of	ADP
ftr-343	86	22	carbon	carbon	NOUN
ftr-343	86	23	.	.	PUNCT
ftr-343	87	1	for	for	ADP
ftr-343	87	2	example	example	NOUN
ftr-343	87	3	,	,	PUNCT
ftr-343	87	4	california	california	PROPN
ftr-343	87	5	would	would	AUX
ftr-343	87	6	require	require	VERB
ftr-343	87	7	the	the	DET
ftr-343	87	8	first	first	ADJ
ftr-343	87	9	in	in	ADP
ftr-343	87	10	-	-	PUNCT
ftr-343	87	11	state	state	NOUN
ftr-343	87	12	seller	seller	NOUN
ftr-343	87	13	of	of	ADP
ftr-343	87	14	electric	electric	ADJ
ftr-343	87	15	power	power	NOUN
ftr-343	87	16	to	to	PART
ftr-343	87	17	hold	hold	VERB
ftr-343	87	18	emissions	emission	NOUN
ftr-343	87	19	permits	permit	NOUN
ftr-343	87	20	,	,	PUNCT
ftr-343	87	21	thereby	thereby	ADV
ftr-343	87	22	achieving	achieve	VERB
ftr-343	87	23	destination	destination	NOUN
ftr-343	87	24	-	-	PUNCT
ftr-343	87	25	based	base	VERB
ftr-343	87	26	pricing	pricing	NOUN
ftr-343	87	27	of	of	ADP
ftr-343	87	28	carbon	carbon	NOUN
ftr-343	87	29	embedded	embed	VERB
ftr-343	87	30	in	in	ADP
ftr-343	87	31	imports	import	NOUN
ftr-343	87	32	of	of	ADP
ftr-343	87	33	power	power	NOUN
ftr-343	87	34	.	.	PUNCT
ftr-343	88	1	see	see	VERB
ftr-343	88	2	michael	michael	PROPN
ftr-343	88	3	hanemann	hanemann	PROPN
ftr-343	88	4	,	,	PUNCT
ftr-343	88	5	california	california	PROPN
ftr-343	88	6	’s	’s	PART
ftr-343	88	7	new	new	ADJ
ftr-343	88	8	greenhouse	greenhouse	NOUN
ftr-343	88	9	gas	gas	NOUN
ftr-343	88	10	laws	law	NOUN
ftr-343	88	11	,	,	PUNCT
ftr-343	88	12	2	2	NUM
ftr-343	88	13	rev	rev	X
ftr-343	88	14	.	.	PROPN
ftr-343	88	15	envt’l	envt’l	PROPN
ftr-343	88	16	.	.	PUNCT
ftr-343	88	17	econ	econ	PROPN
ftr-343	88	18	.	.	PROPN
ftr-343	89	1	&	&	CCONJ
ftr-343	89	2	pol’y	pol’y	NOUN
ftr-343	89	3	114	114	NUM
ftr-343	89	4	,	,	PUNCT
ftr-343	89	5	128	128	NUM
ftr-343	89	6	(	(	PUNCT
ftr-343	89	7	2008	2008	NUM
ftr-343	89	8	)	)	PUNCT
ftr-343	89	9	.	.	PUNCT
ftr-343	90	1	california	california	PROPN
ftr-343	90	2	might	might	AUX
ftr-343	90	3	make	make	VERB
ftr-343	90	4	an	an	DET
ftr-343	90	5	exception	exception	NOUN
ftr-343	90	6	for	for	ADP
ftr-343	90	7	power	power	NOUN
ftr-343	90	8	imported	import	VERB
ftr-343	90	9	from	from	ADP
ftr-343	90	10	the	the	DET
ftr-343	90	11	six	six	NUM
ftr-343	90	12	states	state	NOUN
ftr-343	90	13	and	and	CCONJ
ftr-343	90	14	four	four	NUM
ftr-343	90	15	canadian	canadian	ADJ
ftr-343	90	16	provinces	province	NOUN
ftr-343	90	17	that	that	PRON
ftr-343	90	18	participate	participate	VERB
ftr-343	90	19	in	in	ADP
ftr-343	90	20	the	the	DET
ftr-343	90	21	western	western	ADJ
ftr-343	90	22	climate	climate	NOUN
ftr-343	90	23	initiative	initiative	NOUN
ftr-343	90	24	,	,	PUNCT
ftr-343	90	25	in	in	ADP
ftr-343	90	26	which	which	DET
ftr-343	90	27	case	case	NOUN
ftr-343	90	28	origin	origin	NOUN
ftr-343	90	29	-	-	PUNCT
ftr-343	90	30	based	base	VERB
ftr-343	90	31	charging	charging	NOUN
ftr-343	90	32	for	for	ADP
ftr-343	90	33	carbon	carbon	NOUN
ftr-343	90	34	embedded	embed	VERB
ftr-343	90	35	in	in	ADP
ftr-343	90	36	power	power	NOUN
ftr-343	90	37	generated	generate	VERB
ftr-343	90	38	within	within	ADP
ftr-343	90	39	those	those	DET
ftr-343	90	40	ten	ten	NUM
ftr-343	90	41	jurisdictions	jurisdiction	NOUN
ftr-343	90	42	would	would	AUX
ftr-343	90	43	prevail	prevail	VERB
ftr-343	90	44	.	.	PUNCT
ftr-343	91	1	see	see	VERB
ftr-343	91	2	cal	cal	PROPN
ftr-343	91	3	.	.	PUNCT
ftr-343	92	1	air	air	NOUN
ftr-343	92	2	res	re	NOUN
ftr-343	92	3	.	.	PUNCT
ftr-343	93	1	bd	bd	PROPN
ftr-343	93	2	.	.	PROPN
ftr-343	93	3	,	,	PUNCT
ftr-343	93	4	climate	climate	NOUN
ftr-343	93	5	change	change	NOUN
ftr-343	93	6	scoping	scope	VERB
ftr-343	93	7	plan	plan	NOUN
ftr-343	93	8	:	:	PUNCT
ftr-343	93	9	a	a	DET
ftr-343	93	10	framework	framework	NOUN
ftr-343	93	11	for	for	ADP
ftr-343	93	12	change	change	NOUN
ftr-343	93	13	,	,	PUNCT
ftr-343	93	14	dec	dec	PROPN
ftr-343	93	15	.	.	PROPN
ftr-343	93	16	2008	2008	NUM
ftr-343	93	17	,	,	PUNCT
ftr-343	93	18	http://www.arb.ca.gov/cc/scopingplan/document/adopted_scoping_plan.pdf	http://www.arb.ca.gov/cc/scopingplan/document/adopted_scoping_plan.pdf	NOUN
ftr-343	93	19	.	.	PUNCT
ftr-343	94	1	california	california	PROPN
ftr-343	94	2	’s	’s	PART
ftr-343	94	3	inventory	inventory	NOUN
ftr-343	94	4	of	of	ADP
ftr-343	94	5	greenhouse	greenhouse	NOUN
ftr-343	94	6	gases	gas	NOUN
ftr-343	94	7	includes	include	VERB
ftr-343	94	8	emissions	emission	NOUN
ftr-343	94	9	from	from	ADP
ftr-343	94	10	out	out	ADV
ftr-343	94	11	-	-	PUNCT
ftr-343	94	12	of	of	ADP
ftr-343	94	13	-	-	PUNCT
ftr-343	94	14	state	state	NOUN
ftr-343	94	15	power	power	NOUN
ftr-343	94	16	plants	plant	NOUN
ftr-343	94	17	producing	produce	VERB
ftr-343	94	18	electric	electric	ADJ
ftr-343	94	19	power	power	NOUN
ftr-343	94	20	sold	sell	VERB
ftr-343	94	21	in	in	ADP
ftr-343	94	22	california	california	PROPN
ftr-343	94	23	.	.	PUNCT
ftr-343	95	1	see	see	VERB
ftr-343	95	2	gerry	gerry	PROPN
ftr-343	95	3	bemis	bemis	PROPN
ftr-343	95	4	,	,	PUNCT
ftr-343	95	5	inventory	inventory	NOUN
ftr-343	95	6	of	of	ADP
ftr-343	95	7	california	california	PROPN
ftr-343	95	8	greenhouse	greenhouse	NOUN
ftr-343	95	9	gas	gas	NOUN
ftr-343	95	10	emissions	emission	NOUN
ftr-343	95	11	and	and	CCONJ
ftr-343	95	12	sinks	sink	NOUN
ftr-343	95	13	:	:	PUNCT
ftr-343	95	14	1990	1990	NUM
ftr-343	95	15	to	to	ADP
ftr-343	95	16	2004	2004	NUM
ftr-343	95	17	,	,	PUNCT
ftr-343	95	18	cal	cal	PROPN
ftr-343	95	19	.	.	PUNCT
ftr-343	96	1	energy	energy	NOUN
ftr-343	96	2	comm	comm	NOUN
ftr-343	96	3	.	.	PUNCT
ftr-343	96	4	,	,	PUNCT
ftr-343	96	5	staff	staff	NOUN
ftr-343	96	6	final	final	ADJ
ftr-343	96	7	report	report	NOUN
ftr-343	96	8	cec-600	cec-600	NUM
ftr-343	96	9	-	-	PUNCT
ftr-343	96	10	2006	2006	NUM
ftr-343	96	11	-	-	PUNCT
ftr-343	96	12	013	013	NUM
ftr-343	96	13	-	-	PUNCT
ftr-343	96	14	sf	sf	PROPN
ftr-343	96	15	,	,	PUNCT
ftr-343	96	16	dec	dec	PROPN
ftr-343	96	17	.	.	PROPN
ftr-343	96	18	2006	2006	NUM
ftr-343	96	19	.	.	PUNCT
ftr-343	97	1	in	in	ADP
ftr-343	97	2	other	other	ADJ
ftr-343	97	3	respects	respect	NOUN
ftr-343	97	4	the	the	DET
ftr-343	97	5	california	california	PROPN
ftr-343	97	6	system	system	NOUN
ftr-343	97	7	is	be	AUX
ftr-343	97	8	origin	origin	NOUN
ftr-343	97	9	-	-	PUNCT
ftr-343	97	10	based	base	VERB
ftr-343	97	11	.	.	PUNCT
ftr-343	98	1	since	since	SCONJ
ftr-343	98	2	california	california	PROPN
ftr-343	98	3	does	do	AUX
ftr-343	98	4	not	not	PART
ftr-343	98	5	export	export	VERB
ftr-343	98	6	electric	electric	ADJ
ftr-343	98	7	power	power	NOUN
ftr-343	98	8	,	,	PUNCT
ftr-343	98	9	the	the	DET
ftr-343	98	10	lack	lack	NOUN
ftr-343	98	11	of	of	ADP
ftr-343	98	12	bas	bas	PROPN
ftr-343	98	13	for	for	ADP
ftr-343	98	14	exports	export	NOUN
ftr-343	98	15	for	for	ADP
ftr-343	98	16	that	that	DET
ftr-343	98	17	sector	sector	NOUN
ftr-343	98	18	might	might	AUX
ftr-343	98	19	seem	seem	VERB
ftr-343	98	20	to	to	PART
ftr-343	98	21	not	not	PART
ftr-343	98	22	matter	matter	VERB
ftr-343	98	23	.	.	PUNCT
ftr-343	99	1	of	of	ADP
ftr-343	99	2	course	course	ADV
ftr-343	99	3	,	,	PUNCT
ftr-343	99	4	it	it	PRON
ftr-343	99	5	could	could	AUX
ftr-343	99	6	matter	matter	VERB
ftr-343	99	7	for	for	ADP
ftr-343	99	8	other	other	ADJ
ftr-343	99	9	sectors	sector	NOUN
ftr-343	99	10	,	,	PUNCT
ftr-343	99	11	including	include	VERB
ftr-343	99	12	especially	especially	ADV
ftr-343	99	13	those	those	PRON
ftr-343	99	14	relying	rely	VERB
ftr-343	99	15	heavily	heavily	ADV
ftr-343	99	16	on	on	ADP
ftr-343	99	17	electric	electric	ADJ
ftr-343	99	18	power	power	NOUN
ftr-343	99	19	,	,	PUNCT
ftr-343	99	20	whether	whether	SCONJ
ftr-343	99	21	generated	generate	VERB
ftr-343	99	22	inside	inside	ADP
ftr-343	99	23	or	or	CCONJ
ftr-343	99	24	outside	outside	ADP
ftr-343	99	25	the	the	DET
ftr-343	99	26	state	state	NOUN
ftr-343	99	27	.	.	PUNCT
ftr-343	100	1	for	for	ADP
ftr-343	100	2	an	an	DET
ftr-343	100	3	excellent	excellent	ADJ
ftr-343	100	4	discussion	discussion	NOUN
ftr-343	100	5	of	of	ADP
ftr-343	100	6	the	the	DET
ftr-343	100	7	difficulties	difficulty	NOUN
ftr-343	100	8	of	of	ADP
ftr-343	100	9	designing	design	VERB
ftr-343	100	10	and	and	CCONJ
ftr-343	100	11	implementing	implement	VERB
ftr-343	100	12	a	a	DET
ftr-343	100	13	destination	destination	NOUN
ftr-343	100	14	–	–	PUNCT
ftr-343	100	15	based	base	VERB
ftr-343	100	16	cap	cap	NOUN
ftr-343	100	17	and	and	CCONJ
ftr-343	100	18	trade	trade	NOUN
ftr-343	100	19	system	system	NOUN
ftr-343	100	20	,	,	PUNCT
ftr-343	100	21	many	many	ADJ
ftr-343	100	22	of	of	ADP
ftr-343	100	23	which	which	PRON
ftr-343	100	24	would	would	AUX
ftr-343	100	25	also	also	ADV
ftr-343	100	26	be	be	AUX
ftr-343	100	27	encountered	encounter	VERB
ftr-343	100	28	in	in	ADP
ftr-343	100	29	creating	create	VERB
ftr-343	100	30	a	a	DET
ftr-343	100	31	national	national	ADJ
ftr-343	100	32	system	system	NOUN
ftr-343	100	33	,	,	PUNCT
ftr-343	100	34	see	see	VERB
ftr-343	100	35	james	james	PROPN
ftr-343	100	36	bushnell	bushnell	PROPN
ftr-343	100	37	,	,	PUNCT
ftr-343	100	38	the	the	DET
ftr-343	100	39	design	design	NOUN
ftr-343	100	40	of	of	ADP
ftr-343	100	41	california	california	PROPN
ftr-343	100	42	’s	’s	PART
ftr-343	100	43	cap	cap	NOUN
ftr-343	100	44	-	-	PUNCT
ftr-343	100	45	and	and	CCONJ
ftr-343	100	46	-	-	PUNCT
ftr-343	100	47	trade	trade	NOUN
ftr-343	100	48	and	and	CCONJ
ftr-343	100	49	its	its	PRON
ftr-343	100	50	impact	impact	NOUN
ftr-343	100	51	on	on	ADP
ftr-343	100	52	electricity	electricity	NOUN
ftr-343	100	53	markets	market	NOUN
ftr-343	100	54	,	,	PUNCT
ftr-343	100	55	8	8	NUM
ftr-343	100	56	climate	climate	NOUN
ftr-343	100	57	policy	policy	NOUN
ftr-343	100	58	277	277	NUM
ftr-343	100	59	(	(	PUNCT
ftr-343	100	60	2008	2008	NUM
ftr-343	100	61	)	)	PUNCT
ftr-343	100	62	.	.	PUNCT
ftr-343	101	1	in	in	ADP
ftr-343	101	2	canada	canada	PROPN
ftr-343	101	3	,	,	PUNCT
ftr-343	101	4	provincial	provincial	ADJ
ftr-343	101	5	imposition	imposition	NOUN
ftr-343	101	6	of	of	ADP
ftr-343	101	7	btas	btas	NOUN
ftr-343	101	8	is	be	AUX
ftr-343	101	9	stymied	stymie	VERB
ftr-343	101	10	by	by	ADP
ftr-343	101	11	the	the	DET
ftr-343	101	12	constitutional	constitutional	ADJ
ftr-343	101	13	limitation	limitation	NOUN
ftr-343	101	14	on	on	ADP
ftr-343	101	15	provincial	provincial	ADJ
ftr-343	101	16	taxing	tax	VERB
ftr-343	101	17	powers	power	NOUN
ftr-343	101	18	to	to	ADP
ftr-343	101	19	“	"	PUNCT
ftr-343	101	20	direct	direct	VERB
ftr-343	101	21	taxes	taxis	NOUN
ftr-343	101	22	within	within	ADP
ftr-343	101	23	the	the	DET
ftr-343	101	24	province	province	NOUN
ftr-343	101	25	.	.	PUNCT
ftr-343	101	26	”	"	PUNCT
ftr-343	102	1	although	although	SCONJ
ftr-343	102	2	courts	court	NOUN
ftr-343	102	3	have	have	AUX
ftr-343	102	4	interpreted	interpret	VERB
ftr-343	102	5	this	this	DET
ftr-343	102	6	limitation	limitation	NOUN
ftr-343	102	7	not	not	PART
ftr-343	102	8	to	to	PART
ftr-343	102	9	prevent	prevent	VERB
ftr-343	102	10	provincial	provincial	ADJ
ftr-343	102	11	use	use	NOUN
ftr-343	102	12	of	of	ADP
ftr-343	102	13	retail	retail	ADJ
ftr-343	102	14	sales	sale	NOUN
ftr-343	102	15	taxes	taxis	NOUN
ftr-343	102	16	(	(	PUNCT
ftr-343	102	17	if	if	SCONJ
ftr-343	102	18	imposed	impose	VERB
ftr-343	102	19	on	on	ADP
ftr-343	102	20	the	the	DET
ftr-343	102	21	purchaser	purchaser	NOUN
ftr-343	102	22	,	,	PUNCT
ftr-343	102	23	but	but	CCONJ
ftr-343	102	24	collected	collect	VERB
ftr-343	102	25	by	by	ADP
ftr-343	102	26	the	the	DET
ftr-343	102	27	merchant	merchant	NOUN
ftr-343	102	28	)	)	PUNCT
ftr-343	102	29	,	,	PUNCT
ftr-343	102	30	it	it	PRON
ftr-343	102	31	would	would	AUX
ftr-343	102	32	be	be	AUX
ftr-343	102	33	difficult	difficult	ADJ
ftr-343	102	34	to	to	PART
ftr-343	102	35	fit	fit	VERB
ftr-343	102	36	provincial	provincial	ADJ
ftr-343	102	37	btas	bta	NOUN
ftr-343	102	38	for	for	ADP
ftr-343	102	39	carbon	carbon	NOUN
ftr-343	102	40	taxes	taxis	NOUN
ftr-343	102	41	through	through	ADP
ftr-343	102	42	the	the	DET
ftr-343	102	43	eye	eye	NOUN
ftr-343	102	44	of	of	ADP
ftr-343	102	45	that	that	DET
ftr-343	102	46	needle	needle	NOUN
ftr-343	102	47	.	.	PUNCT
ftr-343	103	1	on	on	ADP
ftr-343	103	2	the	the	DET
ftr-343	103	3	other	other	ADJ
ftr-343	103	4	hand	hand	NOUN
ftr-343	103	5	,	,	PUNCT
ftr-343	103	6	it	it	PRON
ftr-343	103	7	is	be	AUX
ftr-343	103	8	possible	possible	ADJ
ftr-343	103	9	for	for	SCONJ
ftr-343	103	10	provincially	provincially	ADV
ftr-343	103	11	-	-	PUNCT
ftr-343	103	12	owned	own	VERB
ftr-343	103	13	power	power	NOUN
ftr-343	103	14	companies	company	NOUN
ftr-343	103	15	to	to	PART
ftr-343	103	16	collect	collect	VERB
ftr-343	103	17	tariffs	tariff	NOUN
ftr-343	103	18	on	on	ADP
ftr-343	103	19	imported	import	VERB
ftr-343	103	20	electricity	electricity	NOUN
ftr-343	103	21	,	,	PUNCT
ftr-343	103	22	as	as	SCONJ
ftr-343	103	23	british	british	PROPN
ftr-343	103	24	columbia	columbia	PROPN
ftr-343	103	25	power	power	NOUN
ftr-343	103	26	has	have	AUX
ftr-343	103	27	done	do	VERB
ftr-343	103	28	.	.	PUNCT
ftr-343	104	1	i	i	PRON
ftr-343	104	2	am	be	AUX
ftr-343	104	3	grateful	grateful	ADJ
ftr-343	104	4	to	to	PART
ftr-343	104	5	jack	jack	PROPN
ftr-343	104	6	mintz	mintz	PROPN
ftr-343	104	7	for	for	ADP
ftr-343	104	8	the	the	DET
ftr-343	104	9	last	last	ADJ
ftr-343	104	10	point	point	NOUN
ftr-343	104	11	.	.	PUNCT
ftr-343	105	1	8	8	X
ftr-343	105	2	.	.	PUNCT
ftr-343	106	1	the	the	DET
ftr-343	106	2	sarkozy	sarkozy	PROPN
ftr-343	106	3	-	-	PUNCT
ftr-343	106	4	berlusconi	berlusconi	PROPN
ftr-343	106	5	letter	letter	NOUN
ftr-343	106	6	to	to	PART
ftr-343	106	7	barroso	barroso	PROPN
ftr-343	106	8	mentioned	mention	VERB
ftr-343	106	9	supra	supra	PROPN
ftr-343	106	10	note	note	PROPN
ftr-343	106	11	6	6	NUM
ftr-343	106	12	,	,	PUNCT
ftr-343	106	13	notes	note	VERB
ftr-343	106	14	the	the	DET
ftr-343	106	15	need	need	NOUN
ftr-343	106	16	for	for	SCONJ
ftr-343	106	17	any	any	DET
ftr-343	106	18	measures	measure	NOUN
ftr-343	106	19	taken	take	VERB
ftr-343	106	20	to	to	PART
ftr-343	106	21	be	be	AUX
ftr-343	106	22	consistent	consistent	ADJ
ftr-343	106	23	with	with	ADP
ftr-343	106	24	the	the	DET
ftr-343	106	25	wto	wto	PROPN
ftr-343	106	26	rules	rule	NOUN
ftr-343	106	27	.	.	PUNCT
ftr-343	107	1	similarly	similarly	ADV
ftr-343	107	2	,	,	PUNCT
ftr-343	107	3	the	the	DET
ftr-343	107	4	prefatory	prefatory	ADJ
ftr-343	107	5	paragraph	paragraph	NOUN
ftr-343	107	6	in	in	ADP
ftr-343	107	7	the	the	DET
ftr-343	107	8	2009	2009	NUM
ftr-343	107	9	eu	eu	PROPN
ftr-343	107	10	directive	directive	NOUN
ftr-343	107	11	quoted	quote	VERB
ftr-343	107	12	supra	supra	PROPN
ftr-343	107	13	note	note	NOUN
ftr-343	107	14	6	6	NUM
ftr-343	107	15	,	,	PUNCT
ftr-343	107	16	continues	continue	VERB
ftr-343	107	17	with	with	ADP
ftr-343	107	18	these	these	DET
ftr-343	107	19	words	word	NOUN
ftr-343	107	20	:	:	PUNCT
ftr-343	107	21	228	228	NUM
ftr-343	107	22	florida	florida	PROPN
ftr-343	107	23	tax	tax	NOUN
ftr-343	107	24	review	review	NOUN
ftr-343	107	25	[	[	X
ftr-343	107	26	vol	vol	NOUN
ftr-343	107	27	.	.	PUNCT
ftr-343	107	28	11:4	11:4	NOUN
ftr-343	107	29	for	for	ADP
ftr-343	107	30	present	present	ADJ
ftr-343	107	31	purposes	purpose	NOUN
ftr-343	107	32	,	,	PUNCT
ftr-343	107	33	and	and	CCONJ
ftr-343	107	34	the	the	DET
ftr-343	107	35	only	only	ADJ
ftr-343	107	36	ones	one	NOUN
ftr-343	107	37	considered	consider	VERB
ftr-343	107	38	here	here	ADV
ftr-343	107	39	,	,	PUNCT
ftr-343	107	40	are	be	AUX
ftr-343	107	41	the	the	DET
ftr-343	107	42	general	general	ADJ
ftr-343	107	43	agreement	agreement	NOUN
ftr-343	107	44	on	on	ADP
ftr-343	107	45	tariffs	tariff	NOUN
ftr-343	107	46	and	and	CCONJ
ftr-343	107	47	trade	trade	NOUN
ftr-343	107	48	(	(	PUNCT
ftr-343	107	49	the	the	DET
ftr-343	107	50	gatt	gatt	PROPN
ftr-343	107	51	)	)	PUNCT
ftr-343	107	52	and	and	CCONJ
ftr-343	107	53	the	the	DET
ftr-343	107	54	agreement	agreement	NOUN
ftr-343	107	55	on	on	ADP
ftr-343	107	56	subsidies	subsidy	NOUN
ftr-343	107	57	and	and	CCONJ
ftr-343	107	58	countervailing	countervail	VERB
ftr-343	107	59	measures	measure	NOUN
ftr-343	107	60	(	(	PUNCT
ftr-343	107	61	the	the	DET
ftr-343	107	62	ascm).9	ascm).9	PROPN
ftr-343	107	63	the	the	DET
ftr-343	107	64	world	world	NOUN
ftr-343	107	65	trade	trade	NOUN
ftr-343	107	66	organization	organization	NOUN
ftr-343	107	67	(	(	PUNCT
ftr-343	107	68	wto	wto	PROPN
ftr-343	107	69	)	)	PUNCT
ftr-343	107	70	oversees	oversee	VERB
ftr-343	107	71	compliance	compliance	NOUN
ftr-343	107	72	with	with	ADP
ftr-343	107	73	these	these	DET
ftr-343	107	74	rules.10	rules.10	NOUN
ftr-343	107	75	any	any	DET
ftr-343	107	76	action	action	NOUN
ftr-343	107	77	taken	take	VERB
ftr-343	107	78	would	would	AUX
ftr-343	107	79	need	need	VERB
ftr-343	107	80	to	to	PART
ftr-343	107	81	be	be	AUX
ftr-343	107	82	in	in	ADP
ftr-343	107	83	conformity	conformity	NOUN
ftr-343	107	84	with	with	ADP
ftr-343	107	85	the	the	DET
ftr-343	107	86	principles	principle	NOUN
ftr-343	107	87	of	of	ADP
ftr-343	107	88	the	the	DET
ftr-343	107	89	unfccc	unfccc	NOUN
ftr-343	107	90	,	,	PUNCT
ftr-343	107	91	in	in	ADP
ftr-343	107	92	particular	particular	ADJ
ftr-343	107	93	the	the	DET
ftr-343	107	94	principle	principle	NOUN
ftr-343	107	95	of	of	ADP
ftr-343	107	96	common	common	ADJ
ftr-343	107	97	but	but	CCONJ
ftr-343	107	98	differentiated	differentiated	ADJ
ftr-343	107	99	responsibilities	responsibility	NOUN
ftr-343	107	100	and	and	CCONJ
ftr-343	107	101	respective	respective	ADJ
ftr-343	107	102	capabilities	capability	NOUN
ftr-343	107	103	,	,	PUNCT
ftr-343	107	104	taking	take	VERB
ftr-343	107	105	into	into	ADP
ftr-343	107	106	account	account	NOUN
ftr-343	107	107	the	the	DET
ftr-343	107	108	particular	particular	ADJ
ftr-343	107	109	situation	situation	NOUN
ftr-343	107	110	of	of	ADP
ftr-343	107	111	least	least	ADJ
ftr-343	107	112	developed	develop	VERB
ftr-343	107	113	countries	country	NOUN
ftr-343	107	114	(	(	PUNCT
ftr-343	107	115	ldcs	ldcs	PROPN
ftr-343	107	116	)	)	PUNCT
ftr-343	107	117	.	.	PUNCT
ftr-343	108	1	it	it	PRON
ftr-343	108	2	would	would	AUX
ftr-343	108	3	also	also	ADV
ftr-343	108	4	need	need	VERB
ftr-343	108	5	to	to	PART
ftr-343	108	6	be	be	AUX
ftr-343	108	7	in	in	ADP
ftr-343	108	8	conformity	conformity	NOUN
ftr-343	108	9	with	with	ADP
ftr-343	108	10	the	the	DET
ftr-343	108	11	international	international	ADJ
ftr-343	108	12	obligations	obligation	NOUN
ftr-343	108	13	of	of	ADP
ftr-343	108	14	the	the	DET
ftr-343	108	15	community	community	NOUN
ftr-343	108	16	,	,	PUNCT
ftr-343	108	17	including	include	VERB
ftr-343	108	18	the	the	DET
ftr-343	108	19	obligations	obligation	NOUN
ftr-343	108	20	under	under	ADP
ftr-343	108	21	the	the	DET
ftr-343	108	22	wto	wto	PROPN
ftr-343	108	23	agreement	agreement	NOUN
ftr-343	108	24	.	.	PUNCT
ftr-343	109	1	it	it	PRON
ftr-343	109	2	appears	appear	VERB
ftr-343	109	3	that	that	SCONJ
ftr-343	109	4	the	the	DET
ftr-343	109	5	drafters	drafter	NOUN
ftr-343	109	6	of	of	ADP
ftr-343	109	7	the	the	DET
ftr-343	109	8	waxman	waxman	PROPN
ftr-343	109	9	-	-	PUNCT
ftr-343	109	10	markey	markey	PROPN
ftr-343	109	11	bill	bill	NOUN
ftr-343	109	12	and	and	CCONJ
ftr-343	109	13	other	other	ADJ
ftr-343	109	14	legislation	legislation	NOUN
ftr-343	109	15	pending	pende	VERB
ftr-343	109	16	in	in	ADP
ftr-343	109	17	the	the	DET
ftr-343	109	18	u.s	u.s	PROPN
ftr-343	109	19	.	.	PROPN
ftr-343	109	20	were	be	AUX
ftr-343	109	21	also	also	ADV
ftr-343	109	22	concerned	concerned	ADJ
ftr-343	109	23	that	that	SCONJ
ftr-343	109	24	the	the	DET
ftr-343	109	25	proposed	propose	VERB
ftr-343	109	26	legislation	legislation	NOUN
ftr-343	109	27	be	be	AUX
ftr-343	109	28	consistent	consistent	ADJ
ftr-343	109	29	with	with	ADP
ftr-343	109	30	the	the	DET
ftr-343	109	31	international	international	ADJ
ftr-343	109	32	trade	trade	NOUN
ftr-343	109	33	rules	rule	NOUN
ftr-343	109	34	.	.	PUNCT
ftr-343	110	1	see	see	VERB
ftr-343	110	2	arjun	arjun	PROPN
ftr-343	110	3	ponnambalam	ponnambalam	PROPN
ftr-343	110	4	,	,	PUNCT
ftr-343	110	5	u.s	u.s	PROPN
ftr-343	110	6	.	.	PROPN
ftr-343	110	7	climate	climate	NOUN
ftr-343	110	8	change	change	NOUN
ftr-343	110	9	legislation	legislation	NOUN
ftr-343	110	10	and	and	CCONJ
ftr-343	110	11	the	the	DET
ftr-343	110	12	use	use	NOUN
ftr-343	110	13	of	of	ADP
ftr-343	110	14	gatt	gatt	PROPN
ftr-343	110	15	article	article	NOUN
ftr-343	110	16	xx	xx	X
ftr-343	110	17	to	to	PART
ftr-343	110	18	justify	justify	VERB
ftr-343	110	19	a	a	DET
ftr-343	110	20	‘	'	PUNCT
ftr-343	110	21	competitiveness	competitiveness	NOUN
ftr-343	110	22	provision	provision	NOUN
ftr-343	110	23	’	'	PUNCT
ftr-343	110	24	in	in	ADP
ftr-343	110	25	the	the	DET
ftr-343	110	26	wake	wake	NOUN
ftr-343	110	27	of	of	ADP
ftr-343	110	28	brazil	brazil	PROPN
ftr-343	110	29	-	-	PUNCT
ftr-343	110	30	tyres	tyre	NOUN
ftr-343	110	31	,	,	PUNCT
ftr-343	111	1	40	40	NUM
ftr-343	111	2	geo	geo	PROPN
ftr-343	111	3	.	.	PUNCT
ftr-343	111	4	j.	j.	PROPN
ftr-343	111	5	int’l	int’l	PROPN
ftr-343	111	6	l.	l.	PROPN
ftr-343	111	7	261	261	NUM
ftr-343	111	8	,	,	PUNCT
ftr-343	111	9	279	279	NUM
ftr-343	111	10	-	-	SYM
ftr-343	111	11	80	80	NUM
ftr-343	111	12	(	(	PUNCT
ftr-343	111	13	2008	2008	NUM
ftr-343	111	14	)	)	PUNCT
ftr-343	111	15	;	;	PUNCT
ftr-343	111	16	andrew	andrew	PROPN
ftr-343	111	17	w.	w.	PROPN
ftr-343	111	18	shoyer	shoyer	PROPN
ftr-343	111	19	,	,	PUNCT
ftr-343	111	20	comment	comment	NOUN
ftr-343	111	21	to	to	ADP
ftr-343	111	22	jason	jason	PROPN
ftr-343	111	23	e.	e.	PROPN
ftr-343	111	24	bordoff	bordoff	PROPN
ftr-343	111	25	,	,	PUNCT
ftr-343	111	26	international	international	ADJ
ftr-343	111	27	trade	trade	NOUN
ftr-343	111	28	law	law	NOUN
ftr-343	111	29	and	and	CCONJ
ftr-343	111	30	the	the	DET
ftr-343	111	31	economics	economic	NOUN
ftr-343	111	32	of	of	ADP
ftr-343	111	33	climate	climate	NOUN
ftr-343	111	34	policy	policy	NOUN
ftr-343	111	35	:	:	PUNCT
ftr-343	111	36	evaluating	evaluate	VERB
ftr-343	111	37	the	the	DET
ftr-343	111	38	legality	legality	NOUN
ftr-343	111	39	and	and	CCONJ
ftr-343	111	40	effectiveness	effectiveness	NOUN
ftr-343	111	41	of	of	ADP
ftr-343	111	42	proposals	proposal	NOUN
ftr-343	111	43	to	to	PART
ftr-343	111	44	address	address	VERB
ftr-343	111	45	competitiveness	competitiveness	NOUN
ftr-343	111	46	and	and	CCONJ
ftr-343	111	47	leakage	leakage	NOUN
ftr-343	111	48	concerns	concern	NOUN
ftr-343	111	49	,	,	PUNCT
ftr-343	111	50	in	in	ADP
ftr-343	111	51	climate	climate	NOUN
ftr-343	111	52	change	change	NOUN
ftr-343	111	53	,	,	PUNCT
ftr-343	111	54	trade	trade	NOUN
ftr-343	111	55	,	,	PUNCT
ftr-343	111	56	and	and	CCONJ
ftr-343	111	57	competitiveness	competitiveness	NOUN
ftr-343	111	58	:	:	PUNCT
ftr-343	111	59	is	be	AUX
ftr-343	111	60	a	a	DET
ftr-343	111	61	collision	collision	NOUN
ftr-343	111	62	inevitable	inevitable	ADJ
ftr-343	111	63	?	?	PUNCT
ftr-343	112	1	60	60	NUM
ftr-343	112	2	(	(	PUNCT
ftr-343	112	3	lael	lael	PROPN
ftr-343	112	4	brainard	brainard	PROPN
ftr-343	112	5	&	&	CCONJ
ftr-343	112	6	isaac	isaac	PROPN
ftr-343	112	7	sorkin	sorkin	PROPN
ftr-343	112	8	eds	eds	PROPN
ftr-343	112	9	.	.	PROPN
ftr-343	112	10	2009	2009	NUM
ftr-343	112	11	)	)	PUNCT
ftr-343	112	12	.	.	PUNCT
ftr-343	113	1	the	the	DET
ftr-343	113	2	stated	state	VERB
ftr-343	113	3	objective	objective	NOUN
ftr-343	113	4	of	of	ADP
ftr-343	113	5	that	that	DET
ftr-343	113	6	bill	bill	NOUN
ftr-343	113	7	is	be	AUX
ftr-343	113	8	“	"	PUNCT
ftr-343	113	9	[	[	X
ftr-343	113	10	t]o	t]o	NOUN
ftr-343	113	11	create	create	VERB
ftr-343	113	12	clean	clean	ADJ
ftr-343	113	13	energy	energy	NOUN
ftr-343	113	14	jobs	job	NOUN
ftr-343	113	15	,	,	PUNCT
ftr-343	113	16	achieve	achieve	VERB
ftr-343	113	17	energy	energy	NOUN
ftr-343	113	18	independence	independence	NOUN
ftr-343	113	19	,	,	PUNCT
ftr-343	113	20	reduce	reduce	VERB
ftr-343	113	21	global	global	ADJ
ftr-343	113	22	warming	warming	NOUN
ftr-343	113	23	pollution	pollution	NOUN
ftr-343	113	24	and	and	CCONJ
ftr-343	113	25	transition	transition	NOUN
ftr-343	113	26	to	to	ADP
ftr-343	113	27	a	a	DET
ftr-343	113	28	clean	clean	ADJ
ftr-343	113	29	energy	energy	NOUN
ftr-343	113	30	economy	economy	NOUN
ftr-343	113	31	.	.	PUNCT
ftr-343	113	32	”	"	PUNCT
ftr-343	114	1	american	american	PROPN
ftr-343	114	2	clean	clean	ADJ
ftr-343	114	3	energy	energy	NOUN
ftr-343	114	4	and	and	CCONJ
ftr-343	114	5	security	security	NOUN
ftr-343	114	6	act	act	NOUN
ftr-343	114	7	of	of	ADP
ftr-343	114	8	2009	2009	NUM
ftr-343	114	9	,	,	PUNCT
ftr-343	114	10	h.r	h.r	PROPN
ftr-343	114	11	.	.	PROPN
ftr-343	114	12	2454	2454	NUM
ftr-343	114	13	,	,	PUNCT
ftr-343	114	14	111th	111th	ADJ
ftr-343	114	15	cong	cong	NOUN
ftr-343	114	16	.	.	PUNCT
ftr-343	115	1	(	(	PUNCT
ftr-343	115	2	2009	2009	NUM
ftr-343	115	3	)	)	PUNCT
ftr-343	115	4	.	.	PUNCT
ftr-343	116	1	there	there	PRON
ftr-343	116	2	are	be	VERB
ftr-343	116	3	many	many	ADJ
ftr-343	116	4	references	reference	NOUN
ftr-343	116	5	to	to	ADP
ftr-343	116	6	carbon	carbon	NOUN
ftr-343	116	7	leakage	leakage	NOUN
ftr-343	116	8	in	in	ADP
ftr-343	116	9	the	the	DET
ftr-343	116	10	bill	bill	NOUN
ftr-343	116	11	,	,	PUNCT
ftr-343	116	12	which	which	PRON
ftr-343	116	13	might	might	AUX
ftr-343	116	14	justify	justify	VERB
ftr-343	116	15	an	an	DET
ftr-343	116	16	exception	exception	NOUN
ftr-343	116	17	under	under	ADP
ftr-343	116	18	gatt	gatt	NOUN
ftr-343	116	19	article	article	NOUN
ftr-343	116	20	xx	xx	NUM
ftr-343	116	21	,	,	PUNCT
ftr-343	116	22	but	but	CCONJ
ftr-343	116	23	none	none	NOUN
ftr-343	116	24	to	to	ADP
ftr-343	116	25	loss	loss	NOUN
ftr-343	116	26	of	of	ADP
ftr-343	116	27	u.s	u.s	PROPN
ftr-343	116	28	.	.	PROPN
ftr-343	116	29	competitiveness	competitiveness	NOUN
ftr-343	116	30	,	,	PUNCT
ftr-343	116	31	which	which	PRON
ftr-343	116	32	would	would	AUX
ftr-343	116	33	not	not	PART
ftr-343	116	34	.	.	PUNCT
ftr-343	117	1	harro	harro	PROPN
ftr-343	117	2	van	van	PROPN
ftr-343	117	3	asselt	asselt	PROPN
ftr-343	117	4	,	,	PUNCT
ftr-343	117	5	thomas	thomas	PROPN
ftr-343	117	6	brewer	brewer	PROPN
ftr-343	117	7	&	&	CCONJ
ftr-343	117	8	michael	michael	PROPN
ftr-343	117	9	mehling	mehling	PROPN
ftr-343	117	10	,	,	PUNCT
ftr-343	117	11	addressing	address	VERB
ftr-343	117	12	leakage	leakage	NOUN
ftr-343	117	13	and	and	CCONJ
ftr-343	117	14	competitiveness	competitiveness	NOUN
ftr-343	117	15	in	in	ADP
ftr-343	117	16	u.s	u.s	PROPN
ftr-343	117	17	.	.	PROPN
ftr-343	117	18	climate	climate	NOUN
ftr-343	117	19	policy	policy	NOUN
ftr-343	117	20	:	:	PUNCT
ftr-343	117	21	issues	issue	NOUN
ftr-343	117	22	concerning	concern	VERB
ftr-343	117	23	border	border	NOUN
ftr-343	117	24	adjustment	adjustment	NOUN
ftr-343	117	25	measures	measure	NOUN
ftr-343	117	26	,	,	PUNCT
ftr-343	117	27	climate	climate	NOUN
ftr-343	117	28	strategies	strategy	NOUN
ftr-343	117	29	working	work	VERB
ftr-343	117	30	paper	paper	NOUN
ftr-343	117	31	52	52	NUM
ftr-343	117	32	(	(	PUNCT
ftr-343	117	33	2009	2009	NUM
ftr-343	117	34	)	)	PUNCT
ftr-343	117	35	,	,	PUNCT
ftr-343	117	36	note	note	NOUN
ftr-343	117	37	regarding	regard	VERB
ftr-343	117	38	the	the	DET
ftr-343	117	39	earlier	early	ADJ
ftr-343	117	40	lieberman	lieberman	PROPN
ftr-343	117	41	-	-	PUNCT
ftr-343	117	42	warner	warner	PROPN
ftr-343	117	43	bill	bill	NOUN
ftr-343	117	44	,	,	PUNCT
ftr-343	117	45	“	"	PUNCT
ftr-343	117	46	[	[	X
ftr-343	117	47	t]he	t]he	ADJ
ftr-343	117	48	provisions	provision	NOUN
ftr-343	117	49	of	of	ADP
ftr-343	117	50	art	art	NOUN
ftr-343	117	51	.	.	PUNCT
ftr-343	118	1	xx	xx	NUM
ftr-343	118	2	gatt	gatt	NOUN
ftr-343	118	3	–	–	PUNCT
ftr-343	118	4	and	and	CCONJ
ftr-343	118	5	subsequent	subsequent	ADJ
ftr-343	118	6	case	case	NOUN
ftr-343	118	7	law	law	NOUN
ftr-343	118	8	–	–	PUNCT
ftr-343	118	9	are	be	AUX
ftr-343	118	10	important	important	ADJ
ftr-343	118	11	in	in	ADP
ftr-343	118	12	the	the	DET
ftr-343	118	13	context	context	NOUN
ftr-343	118	14	of	of	ADP
ftr-343	118	15	the	the	DET
ftr-343	118	16	climate	climate	NOUN
ftr-343	118	17	security	security	NOUN
ftr-343	118	18	act	act	NOUN
ftr-343	118	19	,	,	PUNCT
ftr-343	118	20	as	as	SCONJ
ftr-343	118	21	the	the	DET
ftr-343	118	22	wto	wto	PROPN
ftr-343	118	23	compatibility	compatibility	NOUN
ftr-343	118	24	of	of	ADP
ftr-343	118	25	the	the	DET
ftr-343	118	26	importer	importer	NOUN
ftr-343	118	27	allowance	allowance	NOUN
ftr-343	118	28	requirement	requirement	NOUN
ftr-343	118	29	seems	seem	VERB
ftr-343	118	30	to	to	PART
ftr-343	118	31	heavily	heavily	ADV
ftr-343	118	32	rely	rely	VERB
ftr-343	118	33	on	on	ADP
ftr-343	118	34	them	they	PRON
ftr-343	118	35	.	.	PUNCT
ftr-343	118	36	”	"	PUNCT
ftr-343	119	1	in	in	ADP
ftr-343	119	2	implicitly	implicitly	ADV
ftr-343	119	3	targeting	target	VERB
ftr-343	119	4	non	non	ADJ
ftr-343	119	5	-	-	ADJ
ftr-343	119	6	committing	commit	VERB
ftr-343	119	7	developing	develop	VERB
ftr-343	119	8	countries	country	NOUN
ftr-343	119	9	,	,	PUNCT
ftr-343	119	10	drafters	drafter	NOUN
ftr-343	119	11	of	of	ADP
ftr-343	119	12	this	this	DET
ftr-343	119	13	legislation	legislation	NOUN
ftr-343	119	14	seem	seem	VERB
ftr-343	119	15	to	to	PART
ftr-343	119	16	have	have	AUX
ftr-343	119	17	been	be	AUX
ftr-343	119	18	less	less	ADV
ftr-343	119	19	concerned	concerned	ADJ
ftr-343	119	20	than	than	ADP
ftr-343	119	21	the	the	DET
ftr-343	119	22	european	european	PROPN
ftr-343	119	23	union	union	PROPN
ftr-343	119	24	about	about	ADP
ftr-343	119	25	consistency	consistency	NOUN
ftr-343	119	26	with	with	ADP
ftr-343	119	27	the	the	DET
ftr-343	119	28	unfccc	unfccc	PROPN
ftr-343	119	29	principle	principle	NOUN
ftr-343	119	30	that	that	SCONJ
ftr-343	119	31	“	"	PUNCT
ftr-343	119	32	[	[	X
ftr-343	119	33	s]tates	s]tate	VERB
ftr-343	119	34	have	have	AUX
ftr-343	119	35	common	common	ADJ
ftr-343	119	36	but	but	CCONJ
ftr-343	119	37	differentiated	differentiated	ADJ
ftr-343	119	38	responsibilities	responsibility	NOUN
ftr-343	119	39	,	,	PUNCT
ftr-343	119	40	”	"	PUNCT
ftr-343	119	41	which	which	PRON
ftr-343	119	42	,	,	PUNCT
ftr-343	119	43	as	as	SCONJ
ftr-343	119	44	discussed	discuss	VERB
ftr-343	119	45	in	in	ADP
ftr-343	119	46	section	section	NOUN
ftr-343	119	47	iv	iv	NUM
ftr-343	119	48	,	,	PUNCT
ftr-343	119	49	might	might	AUX
ftr-343	119	50	preclude	preclude	VERB
ftr-343	119	51	bas	bas	PROPN
ftr-343	119	52	on	on	ADP
ftr-343	119	53	trade	trade	NOUN
ftr-343	119	54	with	with	ADP
ftr-343	119	55	these	these	DET
ftr-343	119	56	countries	country	NOUN
ftr-343	119	57	.	.	PUNCT
ftr-343	120	1	9	9	X
ftr-343	120	2	.	.	X
ftr-343	121	1	thus	thus	ADV
ftr-343	121	2	the	the	DET
ftr-343	121	3	reference	reference	NOUN
ftr-343	121	4	in	in	ADP
ftr-343	121	5	the	the	DET
ftr-343	121	6	title	title	NOUN
ftr-343	121	7	of	of	ADP
ftr-343	121	8	this	this	DET
ftr-343	121	9	article	article	NOUN
ftr-343	121	10	to	to	ADP
ftr-343	121	11	“	"	PUNCT
ftr-343	121	12	the	the	DET
ftr-343	121	13	gatt	gatt	NOUN
ftr-343	121	14	-	-	PUNCT
ftr-343	121	15	legality	legality	NOUN
ftr-343	121	16	”	"	PUNCT
ftr-343	121	17	of	of	ADP
ftr-343	121	18	bas	bas	PROPN
ftr-343	121	19	is	be	AUX
ftr-343	121	20	somewhat	somewhat	ADV
ftr-343	121	21	incomplete	incomplete	ADJ
ftr-343	121	22	.	.	PUNCT
ftr-343	122	1	for	for	ADP
ftr-343	122	2	a	a	DET
ftr-343	122	3	summary	summary	NOUN
ftr-343	122	4	of	of	ADP
ftr-343	122	5	the	the	DET
ftr-343	122	6	contents	content	NOUN
ftr-343	122	7	of	of	ADP
ftr-343	122	8	other	other	ADJ
ftr-343	122	9	international	international	ADJ
ftr-343	122	10	trade	trade	NOUN
ftr-343	122	11	agreements	agreement	NOUN
ftr-343	122	12	that	that	PRON
ftr-343	122	13	could	could	AUX
ftr-343	122	14	be	be	AUX
ftr-343	122	15	relevant	relevant	ADJ
ftr-343	122	16	but	but	CCONJ
ftr-343	122	17	are	be	AUX
ftr-343	122	18	not	not	PART
ftr-343	122	19	considered	consider	VERB
ftr-343	122	20	here	here	ADV
ftr-343	122	21	,	,	PUNCT
ftr-343	122	22	see	see	VERB
ftr-343	122	23	gary	gary	PROPN
ftr-343	122	24	clyde	clyde	PROPN
ftr-343	122	25	hufbauer	hufbauer	PROPN
ftr-343	122	26	,	,	PUNCT
ftr-343	122	27	steve	steve	PROPN
ftr-343	122	28	charnovitz	charnovitz	PROPN
ftr-343	122	29	&	&	CCONJ
ftr-343	122	30	jisun	jisun	PROPN
ftr-343	122	31	kim	kim	PROPN
ftr-343	122	32	,	,	PUNCT
ftr-343	122	33	global	global	ADJ
ftr-343	122	34	warming	warming	NOUN
ftr-343	122	35	and	and	CCONJ
ftr-343	122	36	the	the	DET
ftr-343	122	37	world	world	NOUN
ftr-343	122	38	trading	trading	NOUN
ftr-343	122	39	system	system	NOUN
ftr-343	122	40	34	34	NUM
ftr-343	122	41	(	(	PUNCT
ftr-343	122	42	2009	2009	NUM
ftr-343	122	43	)	)	PUNCT
ftr-343	122	44	.	.	PUNCT
ftr-343	123	1	10	10	NUM
ftr-343	123	2	.	.	PUNCT
ftr-343	124	1	although	although	SCONJ
ftr-343	124	2	the	the	DET
ftr-343	124	3	gatt	gatt	NOUN
ftr-343	124	4	dates	date	VERB
ftr-343	124	5	from	from	ADP
ftr-343	124	6	1947	1947	NUM
ftr-343	124	7	,	,	PUNCT
ftr-343	124	8	to	to	ADP
ftr-343	124	9	a	a	DET
ftr-343	124	10	large	large	ADJ
ftr-343	124	11	degree	degree	NOUN
ftr-343	124	12	it	it	PRON
ftr-343	124	13	codified	codify	VERB
ftr-343	124	14	practice	practice	NOUN
ftr-343	124	15	existing	exist	VERB
ftr-343	124	16	when	when	SCONJ
ftr-343	124	17	it	it	PRON
ftr-343	124	18	was	be	AUX
ftr-343	124	19	initially	initially	ADV
ftr-343	124	20	negotiated	negotiate	VERB
ftr-343	124	21	.	.	PUNCT
ftr-343	125	1	the	the	DET
ftr-343	125	2	gatt	gatt	PROPN
ftr-343	125	3	and	and	CCONJ
ftr-343	125	4	the	the	DET
ftr-343	125	5	ascm	ascm	NOUN
ftr-343	125	6	were	be	AUX
ftr-343	125	7	both	both	PRON
ftr-343	125	8	updated	update	VERB
ftr-343	125	9	,	,	PUNCT
ftr-343	125	10	the	the	DET
ftr-343	125	11	former	former	ADJ
ftr-343	125	12	in	in	ADP
ftr-343	125	13	ways	way	NOUN
ftr-343	125	14	that	that	PRON
ftr-343	125	15	are	be	AUX
ftr-343	125	16	not	not	PART
ftr-343	125	17	relevant	relevant	ADJ
ftr-343	125	18	for	for	ADP
ftr-343	125	19	present	present	ADJ
ftr-343	125	20	purposes	purpose	NOUN
ftr-343	125	21	,	,	PUNCT
ftr-343	125	22	in	in	ADP
ftr-343	125	23	1994	1994	NUM
ftr-343	125	24	at	at	ADP
ftr-343	125	25	the	the	DET
ftr-343	125	26	end	end	NOUN
ftr-343	125	27	of	of	ADP
ftr-343	125	28	the	the	DET
ftr-343	125	29	uruguay	uruguay	NOUN
ftr-343	125	30	round	round	NOUN
ftr-343	125	31	of	of	ADP
ftr-343	125	32	negotiations	negotiation	NOUN
ftr-343	125	33	,	,	PUNCT
ftr-343	125	34	which	which	PRON
ftr-343	125	35	also	also	ADV
ftr-343	125	36	saw	see	VERB
ftr-343	125	37	the	the	DET
ftr-343	125	38	establishment	establishment	NOUN
ftr-343	125	39	of	of	ADP
ftr-343	125	40	2011	2011	NUM
ftr-343	125	41	]	]	PUNCT
ftr-343	125	42	border	border	NOUN
ftr-343	125	43	adjustments	adjustment	NOUN
ftr-343	125	44	for	for	ADP
ftr-343	125	45	carbon	carbon	NOUN
ftr-343	125	46	taxes	taxis	NOUN
ftr-343	125	47	229	229	NUM
ftr-343	125	48	there	there	PRON
ftr-343	125	49	is	be	VERB
ftr-343	125	50	little	little	ADJ
ftr-343	125	51	doubt	doubt	NOUN
ftr-343	125	52	that	that	SCONJ
ftr-343	125	53	btas	bta	NOUN
ftr-343	125	54	equivalent	equivalent	ADJ
ftr-343	125	55	to	to	ADP
ftr-343	125	56	taxes	taxis	NOUN
ftr-343	125	57	on	on	ADP
ftr-343	125	58	domestic	domestic	ADJ
ftr-343	125	59	fossil	fossil	NOUN
ftr-343	125	60	fuels	fuel	NOUN
ftr-343	125	61	would	would	AUX
ftr-343	125	62	be	be	AUX
ftr-343	125	63	allowed	allow	VERB
ftr-343	125	64	for	for	ADP
ftr-343	125	65	both	both	DET
ftr-343	125	66	imported	import	VERB
ftr-343	125	67	and	and	CCONJ
ftr-343	125	68	exported	export	VERB
ftr-343	125	69	fossil	fossil	ADJ
ftr-343	125	70	fuels	fuel	NOUN
ftr-343	125	71	.	.	PUNCT
ftr-343	126	1	there	there	PRON
ftr-343	126	2	is	be	VERB
ftr-343	126	3	,	,	PUNCT
ftr-343	126	4	on	on	ADP
ftr-343	126	5	the	the	DET
ftr-343	126	6	other	other	ADJ
ftr-343	126	7	hand	hand	NOUN
ftr-343	126	8	,	,	PUNCT
ftr-343	126	9	considerable	considerable	ADJ
ftr-343	126	10	uncertainty	uncertainty	NOUN
ftr-343	126	11	regarding	regard	VERB
ftr-343	126	12	the	the	DET
ftr-343	126	13	adjustability	adjustability	NOUN
ftr-343	126	14	of	of	ADP
ftr-343	126	15	taxes	taxis	NOUN
ftr-343	126	16	on	on	ADP
ftr-343	126	17	carbon	carbon	NOUN
ftr-343	126	18	embedded	embed	VERB
ftr-343	126	19	in	in	ADP
ftr-343	126	20	the	the	DET
ftr-343	126	21	prices	price	NOUN
ftr-343	126	22	of	of	ADP
ftr-343	126	23	imports	import	NOUN
ftr-343	126	24	and	and	CCONJ
ftr-343	126	25	exports.11	exports.11	VERB
ftr-343	126	26	the	the	DET
ftr-343	126	27	organisation	organisation	NOUN
ftr-343	126	28	for	for	ADP
ftr-343	126	29	economic	economic	ADJ
ftr-343	126	30	co	co	NOUN
ftr-343	126	31	-	-	NOUN
ftr-343	126	32	operation	operation	NOUN
ftr-343	126	33	and	and	CCONJ
ftr-343	126	34	development	development	NOUN
ftr-343	126	35	(	(	PUNCT
ftr-343	126	36	oecd	oecd	PROPN
ftr-343	126	37	)	)	PUNCT
ftr-343	126	38	has	have	AUX
ftr-343	126	39	stated	state	VERB
ftr-343	126	40	that	that	SCONJ
ftr-343	126	41	“	"	PUNCT
ftr-343	126	42	[	[	X
ftr-343	126	43	t]he	t]he	X
ftr-343	126	44	application	application	NOUN
ftr-343	126	45	of	of	ADP
ftr-343	126	46	btas	bta	NOUN
ftr-343	126	47	to	to	ADP
ftr-343	126	48	energy	energy	NOUN
ftr-343	126	49	taxes	taxis	NOUN
ftr-343	126	50	under	under	ADP
ftr-343	126	51	the	the	DET
ftr-343	126	52	gatt	gatt	PROPN
ftr-343	126	53	/	/	SYM
ftr-343	126	54	wto	wto	PROPN
ftr-343	126	55	rules	rule	NOUN
ftr-343	126	56	is	be	AUX
ftr-343	126	57	clouded	cloud	VERB
ftr-343	126	58	with	with	ADP
ftr-343	126	59	uncertainty	uncertainty	NOUN
ftr-343	126	60	.	.	PUNCT
ftr-343	127	1	”12	”12	PROPN
ftr-343	127	2	whether	whether	SCONJ
ftr-343	127	3	the	the	DET
ftr-343	127	4	wto	wto	PROPN
ftr-343	127	5	would	would	AUX
ftr-343	127	6	allow	allow	VERB
ftr-343	127	7	border	border	NOUN
ftr-343	127	8	the	the	DET
ftr-343	127	9	wto	wto	PROPN
ftr-343	127	10	to	to	PART
ftr-343	127	11	provide	provide	VERB
ftr-343	127	12	a	a	DET
ftr-343	127	13	single	single	ADJ
ftr-343	127	14	institutional	institutional	ADJ
ftr-343	127	15	framework	framework	NOUN
ftr-343	127	16	for	for	ADP
ftr-343	127	17	interpreting	interpret	VERB
ftr-343	127	18	the	the	DET
ftr-343	127	19	gatt	gatt	NOUN
ftr-343	127	20	and	and	CCONJ
ftr-343	127	21	related	related	ADJ
ftr-343	127	22	agreements	agreement	NOUN
ftr-343	127	23	.	.	PUNCT
ftr-343	128	1	revisions	revision	NOUN
ftr-343	128	2	of	of	ADP
ftr-343	128	3	the	the	DET
ftr-343	128	4	ascm	ascm	NOUN
ftr-343	128	5	,	,	PUNCT
ftr-343	128	6	which	which	PRON
ftr-343	128	7	built	build	VERB
ftr-343	128	8	on	on	ADP
ftr-343	128	9	the	the	DET
ftr-343	128	10	1979	1979	NUM
ftr-343	128	11	agreement	agreement	NOUN
ftr-343	128	12	on	on	ADP
ftr-343	128	13	interpretation	interpretation	NOUN
ftr-343	128	14	and	and	CCONJ
ftr-343	128	15	application	application	NOUN
ftr-343	128	16	of	of	ADP
ftr-343	128	17	gatt	gatt	PROPN
ftr-343	128	18	articles	article	NOUN
ftr-343	128	19	vi	vi	PROPN
ftr-343	128	20	,	,	PUNCT
ftr-343	128	21	xvi	xvi	NOUN
ftr-343	128	22	,	,	PUNCT
ftr-343	128	23	and	and	CCONJ
ftr-343	128	24	xxiii	xxiii	PROPN
ftr-343	128	25	negotiated	negotiate	VERB
ftr-343	128	26	during	during	ADP
ftr-343	128	27	the	the	DET
ftr-343	128	28	tokyo	tokyo	PROPN
ftr-343	128	29	round	round	NOUN
ftr-343	128	30	,	,	PUNCT
ftr-343	128	31	were	be	AUX
ftr-343	128	32	more	more	ADV
ftr-343	128	33	substantial	substantial	ADJ
ftr-343	128	34	and	and	CCONJ
ftr-343	128	35	are	be	AUX
ftr-343	128	36	of	of	ADP
ftr-343	128	37	potentially	potentially	ADV
ftr-343	128	38	greater	great	ADJ
ftr-343	128	39	significance	significance	NOUN
ftr-343	128	40	for	for	ADP
ftr-343	128	41	present	present	ADJ
ftr-343	128	42	purposes	purpose	NOUN
ftr-343	128	43	.	.	PUNCT
ftr-343	129	1	the	the	DET
ftr-343	129	2	wto	wto	PROPN
ftr-343	129	3	was	be	AUX
ftr-343	129	4	a	a	DET
ftr-343	129	5	long	long	ADJ
ftr-343	129	6	time	time	NOUN
ftr-343	129	7	aborning	aborne	VERB
ftr-343	129	8	.	.	PUNCT
ftr-343	130	1	although	although	SCONJ
ftr-343	130	2	creation	creation	NOUN
ftr-343	130	3	of	of	ADP
ftr-343	130	4	the	the	DET
ftr-343	130	5	international	international	ADJ
ftr-343	130	6	trade	trade	NOUN
ftr-343	130	7	organization	organization	NOUN
ftr-343	130	8	was	be	AUX
ftr-343	130	9	originally	originally	ADV
ftr-343	130	10	proposed	propose	VERB
ftr-343	130	11	as	as	ADP
ftr-343	130	12	part	part	NOUN
ftr-343	130	13	of	of	ADP
ftr-343	130	14	a	a	DET
ftr-343	130	15	post	post	ADJ
ftr-343	130	16	-	-	ADJ
ftr-343	130	17	wwii	wwii	ADJ
ftr-343	130	18	package	package	NOUN
ftr-343	130	19	that	that	PRON
ftr-343	130	20	included	include	VERB
ftr-343	130	21	the	the	DET
ftr-343	130	22	international	international	ADJ
ftr-343	130	23	monetary	monetary	ADJ
ftr-343	130	24	fund	fund	NOUN
ftr-343	130	25	and	and	CCONJ
ftr-343	130	26	the	the	DET
ftr-343	130	27	world	world	PROPN
ftr-343	130	28	bank	bank	PROPN
ftr-343	130	29	,	,	PUNCT
ftr-343	130	30	institutions	institution	NOUN
ftr-343	130	31	that	that	PRON
ftr-343	130	32	were	be	AUX
ftr-343	130	33	actually	actually	ADV
ftr-343	130	34	created	create	VERB
ftr-343	130	35	,	,	PUNCT
ftr-343	130	36	the	the	DET
ftr-343	130	37	u.s	u.s	PROPN
ftr-343	130	38	.	.	PROPN
ftr-343	130	39	senate	senate	PROPN
ftr-343	130	40	refused	refuse	VERB
ftr-343	130	41	to	to	PART
ftr-343	130	42	ratify	ratify	VERB
ftr-343	130	43	the	the	DET
ftr-343	130	44	ito	ito	PROPN
ftr-343	130	45	charter	charter	NOUN
ftr-343	130	46	.	.	PUNCT
ftr-343	131	1	thus	thus	ADV
ftr-343	131	2	from	from	ADP
ftr-343	131	3	1947	1947	NUM
ftr-343	131	4	until	until	SCONJ
ftr-343	131	5	the	the	DET
ftr-343	131	6	wto	wto	PROPN
ftr-343	131	7	was	be	AUX
ftr-343	131	8	created	create	VERB
ftr-343	131	9	,	,	PUNCT
ftr-343	131	10	no	no	DET
ftr-343	131	11	formal	formal	ADJ
ftr-343	131	12	institution	institution	NOUN
ftr-343	131	13	was	be	AUX
ftr-343	131	14	charged	charge	VERB
ftr-343	131	15	with	with	ADP
ftr-343	131	16	implementing	implement	VERB
ftr-343	131	17	the	the	DET
ftr-343	131	18	gatt	gatt	NOUN
ftr-343	131	19	,	,	PUNCT
ftr-343	131	20	and	and	CCONJ
ftr-343	131	21	a	a	DET
ftr-343	131	22	country	country	NOUN
ftr-343	131	23	that	that	PRON
ftr-343	131	24	did	do	AUX
ftr-343	131	25	not	not	PART
ftr-343	131	26	like	like	VERB
ftr-343	131	27	the	the	DET
ftr-343	131	28	ruling	ruling	NOUN
ftr-343	131	29	of	of	ADP
ftr-343	131	30	a	a	DET
ftr-343	131	31	gatt	gatt	PROPN
ftr-343	131	32	panel	panel	NOUN
ftr-343	131	33	could	could	AUX
ftr-343	131	34	ignore	ignore	VERB
ftr-343	131	35	it	it	PRON
ftr-343	131	36	.	.	PUNCT
ftr-343	132	1	the	the	DET
ftr-343	132	2	establishment	establishment	NOUN
ftr-343	132	3	of	of	ADP
ftr-343	132	4	the	the	DET
ftr-343	132	5	wto	wto	PROPN
ftr-343	132	6	created	create	VERB
ftr-343	132	7	a	a	DET
ftr-343	132	8	dispute	dispute	NOUN
ftr-343	132	9	settlement	settlement	NOUN
ftr-343	132	10	mechanism	mechanism	NOUN
ftr-343	132	11	,	,	PUNCT
ftr-343	132	12	whose	whose	DET
ftr-343	132	13	findings	finding	NOUN
ftr-343	132	14	were	be	AUX
ftr-343	132	15	to	to	PART
ftr-343	132	16	be	be	AUX
ftr-343	132	17	binding	bind	VERB
ftr-343	132	18	on	on	ADP
ftr-343	132	19	member	member	NOUN
ftr-343	132	20	nations	nation	NOUN
ftr-343	132	21	.	.	PUNCT
ftr-343	133	1	for	for	ADP
ftr-343	133	2	a	a	DET
ftr-343	133	3	brief	brief	ADJ
ftr-343	133	4	overview	overview	NOUN
ftr-343	133	5	of	of	ADP
ftr-343	133	6	the	the	DET
ftr-343	133	7	institutional	institutional	ADJ
ftr-343	133	8	framework	framework	NOUN
ftr-343	133	9	of	of	ADP
ftr-343	133	10	the	the	DET
ftr-343	133	11	gatt	gatt	PROPN
ftr-343	133	12	/	/	SYM
ftr-343	133	13	wto	wto	PROPN
ftr-343	133	14	,	,	PUNCT
ftr-343	133	15	see	see	VERB
ftr-343	133	16	geert	geert	PROPN
ftr-343	133	17	van	van	PROPN
ftr-343	133	18	calster	calster	PROPN
ftr-343	133	19	,	,	PUNCT
ftr-343	133	20	international	international	PROPN
ftr-343	133	21	&	&	CCONJ
ftr-343	133	22	eu	eu	PROPN
ftr-343	133	23	trade	trade	PROPN
ftr-343	133	24	law	law	NOUN
ftr-343	133	25	:	:	PUNCT
ftr-343	133	26	the	the	DET
ftr-343	133	27	environmental	environmental	ADJ
ftr-343	133	28	challenge	challenge	NOUN
ftr-343	133	29	13	13	NUM
ftr-343	133	30	-	-	SYM
ftr-343	133	31	17	17	NUM
ftr-343	133	32	(	(	PUNCT
ftr-343	133	33	2000	2000	NUM
ftr-343	133	34	)	)	PUNCT
ftr-343	133	35	.	.	PUNCT
ftr-343	134	1	11	11	NUM
ftr-343	134	2	.	.	PUNCT
ftr-343	135	1	regarding	regard	VERB
ftr-343	135	2	these	these	DET
ftr-343	135	3	matters	matter	NOUN
ftr-343	135	4	,	,	PUNCT
ftr-343	135	5	pitschas	pitschas	PROPN
ftr-343	135	6	states	state	NOUN
ftr-343	135	7	:	:	PUNCT
ftr-343	135	8	as	as	ADV
ftr-343	135	9	long	long	ADV
ftr-343	135	10	as	as	SCONJ
ftr-343	135	11	energy	energy	NOUN
ftr-343	135	12	is	be	AUX
ftr-343	135	13	traded	trade	VERB
ftr-343	135	14	as	as	ADP
ftr-343	135	15	its	its	PRON
ftr-343	135	16	own	own	ADJ
ftr-343	135	17	product	product	NOUN
ftr-343	135	18	,	,	PUNCT
ftr-343	135	19	there	there	PRON
ftr-343	135	20	is	be	VERB
ftr-343	135	21	no	no	DET
ftr-343	135	22	difficulty	difficulty	NOUN
ftr-343	135	23	in	in	ADP
ftr-343	135	24	applying	apply	VERB
ftr-343	135	25	the	the	DET
ftr-343	135	26	bta	bta	NOUN
ftr-343	135	27	rules	rule	NOUN
ftr-343	135	28	.	.	PUNCT
ftr-343	135	29	.	.	PUNCT
ftr-343	135	30	.	.	PUNCT
ftr-343	136	1	to	to	ADP
ftr-343	136	2	energy	energy	NOUN
ftr-343	136	3	taxes	taxis	NOUN
ftr-343	136	4	.	.	PUNCT
ftr-343	137	1	however	however	ADV
ftr-343	137	2	,	,	PUNCT
ftr-343	137	3	the	the	DET
ftr-343	137	4	application	application	NOUN
ftr-343	137	5	of	of	ADP
ftr-343	137	6	bta	bta	NOUN
ftr-343	137	7	rules	rule	NOUN
ftr-343	137	8	to	to	ADP
ftr-343	137	9	energy	energy	NOUN
ftr-343	137	10	taxes	taxis	NOUN
ftr-343	137	11	is	be	AUX
ftr-343	137	12	less	less	ADV
ftr-343	137	13	obvious	obvious	ADJ
ftr-343	137	14	once	once	SCONJ
ftr-343	137	15	energy	energy	NOUN
ftr-343	137	16	is	be	AUX
ftr-343	137	17	used	use	VERB
ftr-343	137	18	to	to	PART
ftr-343	137	19	produce	produce	VERB
ftr-343	137	20	other	other	ADJ
ftr-343	137	21	products	product	NOUN
ftr-343	137	22	.	.	PUNCT
ftr-343	138	1	in	in	ADP
ftr-343	138	2	this	this	DET
ftr-343	138	3	case	case	NOUN
ftr-343	138	4	,	,	PUNCT
ftr-343	138	5	a	a	DET
ftr-343	138	6	tax	tax	NOUN
ftr-343	138	7	on	on	ADP
ftr-343	138	8	energy	energy	NOUN
ftr-343	138	9	is	be	AUX
ftr-343	138	10	also	also	ADV
ftr-343	138	11	a	a	DET
ftr-343	138	12	tax	tax	NOUN
ftr-343	138	13	on	on	ADP
ftr-343	138	14	the	the	DET
ftr-343	138	15	production	production	NOUN
ftr-343	138	16	process	process	NOUN
ftr-343	138	17	of	of	ADP
ftr-343	138	18	these	these	DET
ftr-343	138	19	products	product	NOUN
ftr-343	138	20	,	,	PUNCT
ftr-343	138	21	but	but	CCONJ
ftr-343	138	22	not	not	PART
ftr-343	138	23	on	on	ADP
ftr-343	138	24	the	the	DET
ftr-343	138	25	products	product	NOUN
ftr-343	138	26	themselves	themselves	PRON
ftr-343	138	27	.	.	PUNCT
ftr-343	139	1	it	it	PRON
ftr-343	139	2	is	be	AUX
ftr-343	139	3	therefore	therefore	ADV
ftr-343	139	4	questionable	questionable	ADJ
ftr-343	139	5	whether	whether	SCONJ
ftr-343	139	6	energy	energy	NOUN
ftr-343	139	7	taxes	taxis	NOUN
ftr-343	139	8	are	be	AUX
ftr-343	139	9	eligible	eligible	ADJ
ftr-343	139	10	for	for	ADP
ftr-343	139	11	bta	bta	NOUN
ftr-343	139	12	under	under	ADP
ftr-343	139	13	these	these	DET
ftr-343	139	14	circumstances	circumstance	NOUN
ftr-343	139	15	.	.	PUNCT
ftr-343	140	1	see	see	VERB
ftr-343	140	2	christian	christian	PROPN
ftr-343	140	3	pitschas	pitschas	PROPN
ftr-343	140	4	,	,	PUNCT
ftr-343	140	5	gatt	gatt	PROPN
ftr-343	140	6	/	/	SYM
ftr-343	140	7	wto	wto	PROPN
ftr-343	140	8	rules	rule	VERB
ftr-343	140	9	for	for	ADP
ftr-343	140	10	border	border	NOUN
ftr-343	140	11	tax	tax	NOUN
ftr-343	140	12	adjustment	adjustment	NOUN
ftr-343	140	13	and	and	CCONJ
ftr-343	140	14	the	the	DET
ftr-343	140	15	proposed	propose	VERB
ftr-343	140	16	european	european	ADJ
ftr-343	140	17	directive	directive	NOUN
ftr-343	140	18	introducing	introduce	VERB
ftr-343	140	19	a	a	DET
ftr-343	140	20	tax	tax	NOUN
ftr-343	140	21	on	on	ADP
ftr-343	140	22	carbon	carbon	NOUN
ftr-343	140	23	dioxide	dioxide	NOUN
ftr-343	140	24	emissions	emission	NOUN
ftr-343	140	25	and	and	CCONJ
ftr-343	140	26	energy	energy	NOUN
ftr-343	140	27	,	,	PUNCT
ftr-343	140	28	24	24	NUM
ftr-343	140	29	ga	ga	PROPN
ftr-343	140	30	.	.	PUNCT
ftr-343	141	1	j.	j.	PROPN
ftr-343	141	2	int’l	int’l	PROPN
ftr-343	141	3	&	&	CCONJ
ftr-343	141	4	comp	comp	PROPN
ftr-343	141	5	.	.	PUNCT
ftr-343	142	1	l.	l.	PROPN
ftr-343	142	2	479	479	NUM
ftr-343	142	3	,	,	PUNCT
ftr-343	142	4	490	490	NUM
ftr-343	142	5	-	-	SYM
ftr-343	142	6	91	91	NUM
ftr-343	142	7	(	(	PUNCT
ftr-343	142	8	1995	1995	NUM
ftr-343	142	9	)	)	PUNCT
ftr-343	142	10	.	.	PUNCT
ftr-343	143	1	as	as	SCONJ
ftr-343	143	2	described	describe	VERB
ftr-343	143	3	in	in	ADP
ftr-343	143	4	section	section	PROPN
ftr-343	143	5	iii	iii	PROPN
ftr-343	143	6	,	,	PUNCT
ftr-343	143	7	the	the	DET
ftr-343	143	8	distinction	distinction	NOUN
ftr-343	143	9	between	between	ADP
ftr-343	143	10	taxes	taxis	NOUN
ftr-343	143	11	on	on	ADP
ftr-343	143	12	products	product	NOUN
ftr-343	143	13	and	and	CCONJ
ftr-343	143	14	taxes	taxis	NOUN
ftr-343	143	15	on	on	ADP
ftr-343	143	16	process	process	NOUN
ftr-343	143	17	and	and	CCONJ
ftr-343	143	18	production	production	NOUN
ftr-343	143	19	methods	method	NOUN
ftr-343	143	20	is	be	AUX
ftr-343	143	21	pivotal	pivotal	ADJ
ftr-343	143	22	in	in	ADP
ftr-343	143	23	determining	determine	VERB
ftr-343	143	24	the	the	DET
ftr-343	143	25	gatt	gatt	NOUN
ftr-343	143	26	-	-	PUNCT
ftr-343	143	27	legality	legality	NOUN
ftr-343	143	28	of	of	ADP
ftr-343	143	29	btas	bta	NOUN
ftr-343	143	30	.	.	PUNCT
ftr-343	144	1	12	12	NUM
ftr-343	144	2	.	.	PUNCT
ftr-343	144	3	organisation	organisation	NOUN
ftr-343	144	4	for	for	ADP
ftr-343	144	5	economic	economic	ADJ
ftr-343	144	6	co	co	NOUN
ftr-343	144	7	-	-	NOUN
ftr-343	144	8	operation	operation	NOUN
ftr-343	144	9	and	and	CCONJ
ftr-343	144	10	development	development	NOUN
ftr-343	144	11	(	(	PUNCT
ftr-343	144	12	oecd	oecd	PROPN
ftr-343	144	13	)	)	PUNCT
ftr-343	144	14	,	,	PUNCT
ftr-343	144	15	the	the	DET
ftr-343	144	16	political	political	ADJ
ftr-343	144	17	economy	economy	NOUN
ftr-343	144	18	of	of	ADP
ftr-343	144	19	environmentally	environmentally	ADV
ftr-343	144	20	related	related	ADJ
ftr-343	144	21	taxes	taxis	NOUN
ftr-343	144	22	92	92	NUM
ftr-343	144	23	(	(	PUNCT
ftr-343	144	24	2006	2006	NUM
ftr-343	144	25	)	)	PUNCT
ftr-343	144	26	.	.	PUNCT
ftr-343	145	1	here	here	ADV
ftr-343	145	2	is	be	AUX
ftr-343	145	3	a	a	DET
ftr-343	145	4	sample	sample	NOUN
ftr-343	145	5	of	of	ADP
ftr-343	145	6	similar	similar	ADJ
ftr-343	145	7	appraisals	appraisal	NOUN
ftr-343	145	8	:	:	PUNCT
ftr-343	145	9	“	"	PUNCT
ftr-343	145	10	from	from	ADP
ftr-343	145	11	a	a	DET
ftr-343	145	12	wto	wto	PROPN
ftr-343	145	13	legality	legality	PROPN
ftr-343	145	14	perspective	perspective	NOUN
ftr-343	145	15	,	,	PUNCT
ftr-343	145	16	the	the	DET
ftr-343	145	17	issues	issue	NOUN
ftr-343	145	18	are	be	AUX
ftr-343	145	19	less	less	ADJ
ftr-343	145	20	than	than	ADP
ftr-343	145	21	clear	clear	ADV
ftr-343	145	22	-	-	PUNCT
ftr-343	145	23	cut	cut	NOUN
ftr-343	145	24	.	.	PUNCT
ftr-343	145	25	”	"	PUNCT
ftr-343	146	1	gavin	gavin	PROPN
ftr-343	146	2	goh	goh	PROPN
ftr-343	146	3	,	,	PUNCT
ftr-343	146	4	the	the	DET
ftr-343	146	5	world	world	NOUN
ftr-343	146	6	trade	trade	NOUN
ftr-343	146	7	organization	organization	PROPN
ftr-343	146	8	,	,	PUNCT
ftr-343	146	9	kyoto	kyoto	PROPN
ftr-343	146	10	and	and	CCONJ
ftr-343	146	11	energy	energy	NOUN
ftr-343	146	12	tax	tax	NOUN
ftr-343	146	13	adjustments	adjustment	NOUN
ftr-343	146	14	at	at	ADP
ftr-343	146	15	the	the	DET
ftr-343	146	16	border	border	NOUN
ftr-343	146	17	,	,	PUNCT
ftr-343	146	18	38	38	NUM
ftr-343	146	19	j.	j.	PROPN
ftr-343	146	20	world	world	PROPN
ftr-343	146	21	trade	trade	PROPN
ftr-343	146	22	395	395	NUM
ftr-343	146	23	,	,	PUNCT
ftr-343	146	24	395	395	NUM
ftr-343	146	25	(	(	PUNCT
ftr-343	146	26	2004	2004	NUM
ftr-343	146	27	)	)	PUNCT
ftr-343	146	28	.	.	PUNCT
ftr-343	147	1	230	230	NUM
ftr-343	147	2	florida	florida	PROPN
ftr-343	147	3	tax	tax	NOUN
ftr-343	147	4	review	review	NOUN
ftr-343	147	5	[	[	X
ftr-343	147	6	vol	vol	NOUN
ftr-343	147	7	.	.	PUNCT
ftr-343	148	1	11:4	11:4	NUM
ftr-343	148	2	are	be	AUX
ftr-343	148	3	border	border	NOUN
ftr-343	148	4	adjustments	adjustment	NOUN
ftr-343	148	5	related	relate	VERB
ftr-343	148	6	to	to	ADP
ftr-343	148	7	energy	energy	NOUN
ftr-343	148	8	taxes	taxis	NOUN
ftr-343	148	9	permitted	permit	VERB
ftr-343	148	10	under	under	ADP
ftr-343	148	11	world	world	NOUN
ftr-343	148	12	trade	trade	NOUN
ftr-343	148	13	law	law	NOUN
ftr-343	148	14	?	?	PUNCT
ftr-343	149	1	a	a	DET
ftr-343	149	2	clear	clear	ADV
ftr-343	149	3	-	-	PUNCT
ftr-343	149	4	cut	cut	VERB
ftr-343	149	5	answer	answer	NOUN
ftr-343	149	6	to	to	ADP
ftr-343	149	7	this	this	DET
ftr-343	149	8	question	question	NOUN
ftr-343	149	9	is	be	AUX
ftr-343	149	10	not	not	PART
ftr-343	149	11	easily	easily	ADV
ftr-343	149	12	found	find	VERB
ftr-343	149	13	,	,	PUNCT
ftr-343	149	14	because	because	SCONJ
ftr-343	149	15	many	many	ADJ
ftr-343	149	16	relevant	relevant	ADJ
ftr-343	149	17	principles	principle	NOUN
ftr-343	149	18	and	and	CCONJ
ftr-343	149	19	legal	legal	ADJ
ftr-343	149	20	terms	term	NOUN
ftr-343	149	21	are	be	AUX
ftr-343	149	22	not	not	PART
ftr-343	149	23	clearly	clearly	ADV
ftr-343	149	24	defined	define	VERB
ftr-343	149	25	in	in	ADP
ftr-343	149	26	wto	wto	PROPN
ftr-343	149	27	law	law	NOUN
ftr-343	149	28	,	,	PUNCT
ftr-343	149	29	and	and	CCONJ
ftr-343	149	30	the	the	DET
ftr-343	149	31	case	case	NOUN
ftr-343	149	32	law	law	NOUN
ftr-343	149	33	through	through	ADP
ftr-343	149	34	dispute	dispute	NOUN
ftr-343	149	35	settlement	settlement	NOUN
ftr-343	149	36	panels	panel	NOUN
ftr-343	149	37	and	and	CCONJ
ftr-343	149	38	the	the	DET
ftr-343	149	39	wto	wto	PROPN
ftr-343	149	40	appellate	appellate	ADJ
ftr-343	149	41	body	body	NOUN
ftr-343	149	42	remains	remain	VERB
ftr-343	149	43	sketchy	sketchy	ADJ
ftr-343	149	44	.	.	PUNCT
ftr-343	150	1	frank	frank	PROPN
ftr-343	150	2	biermann	biermann	PROPN
ftr-343	150	3	and	and	CCONJ
ftr-343	150	4	rainer	rainer	PROPN
ftr-343	150	5	brohm	brohm	PROPN
ftr-343	150	6	,	,	PUNCT
ftr-343	150	7	implementing	implement	VERB
ftr-343	150	8	the	the	DET
ftr-343	150	9	kyoto	kyoto	PROPN
ftr-343	150	10	protocol	protocol	PROPN
ftr-343	150	11	without	without	ADP
ftr-343	150	12	the	the	DET
ftr-343	150	13	usa	usa	PROPN
ftr-343	150	14	:	:	PUNCT
ftr-343	150	15	the	the	DET
ftr-343	150	16	strategic	strategic	ADJ
ftr-343	150	17	role	role	NOUN
ftr-343	150	18	of	of	ADP
ftr-343	150	19	energy	energy	NOUN
ftr-343	150	20	tax	tax	NOUN
ftr-343	150	21	adjustments	adjustment	NOUN
ftr-343	150	22	at	at	ADP
ftr-343	150	23	the	the	DET
ftr-343	150	24	border	border	NOUN
ftr-343	150	25	,	,	PUNCT
ftr-343	150	26	4	4	NUM
ftr-343	150	27	climate	climate	NOUN
ftr-343	150	28	policy	policy	NOUN
ftr-343	150	29	289	289	NUM
ftr-343	150	30	,	,	PUNCT
ftr-343	150	31	292	292	NUM
ftr-343	150	32	(	(	PUNCT
ftr-343	150	33	2005	2005	NUM
ftr-343	150	34	)	)	PUNCT
ftr-343	151	1	[	[	X
ftr-343	151	2	hereinafter	hereinafter	NOUN
ftr-343	151	3	biermann	biermann	NOUN
ftr-343	151	4	and	and	CCONJ
ftr-343	151	5	brohm	brohm	PROPN
ftr-343	151	6	,	,	PUNCT
ftr-343	151	7	strategic	strategic	ADJ
ftr-343	151	8	role	role	NOUN
ftr-343	151	9	]	]	PUNCT
ftr-343	151	10	;	;	PUNCT
ftr-343	151	11	frank	frank	PROPN
ftr-343	151	12	biermann	biermann	PROPN
ftr-343	151	13	and	and	CCONJ
ftr-343	151	14	rainer	rainer	PROPN
ftr-343	151	15	brohm	brohm	PROPN
ftr-343	151	16	,	,	PUNCT
ftr-343	151	17	border	border	NOUN
ftr-343	151	18	adjustments	adjustment	NOUN
ftr-343	151	19	on	on	ADP
ftr-343	151	20	energy	energy	NOUN
ftr-343	151	21	taxes	taxis	NOUN
ftr-343	151	22	:	:	PUNCT
ftr-343	151	23	a	a	DET
ftr-343	151	24	possible	possible	ADJ
ftr-343	151	25	tool	tool	NOUN
ftr-343	151	26	for	for	ADP
ftr-343	151	27	european	european	ADJ
ftr-343	151	28	policymakers	policymaker	NOUN
ftr-343	151	29	in	in	ADP
ftr-343	151	30	implementing	implement	VERB
ftr-343	151	31	the	the	DET
ftr-343	151	32	kyoto	kyoto	PROPN
ftr-343	151	33	protocol	protocol	NOUN
ftr-343	151	34	?	?	PUNCT
ftr-343	152	1	74	74	NUM
ftr-343	152	2	vierteljahrshefte	vierteljahrshefte	NOUN
ftr-343	152	3	zur	zur	NOUN
ftr-343	152	4	wirtschaftsforschung	wirtschaftsforschung	NOUN
ftr-343	152	5	249	249	NUM
ftr-343	152	6	,	,	PUNCT
ftr-343	152	7	251	251	NUM
ftr-343	152	8	(	(	PUNCT
ftr-343	152	9	2005	2005	NUM
ftr-343	152	10	)	)	PUNCT
ftr-343	153	1	[	[	X
ftr-343	153	2	hereinafter	hereinafter	NOUN
ftr-343	153	3	biermann	biermann	NOUN
ftr-343	153	4	and	and	CCONJ
ftr-343	153	5	brohm	brohm	PROPN
ftr-343	153	6	,	,	PUNCT
ftr-343	153	7	possible	possible	ADJ
ftr-343	153	8	tool	tool	NOUN
ftr-343	153	9	]	]	PUNCT
ftr-343	153	10	.	.	PUNCT
ftr-343	154	1	“	"	PUNCT
ftr-343	154	2	[	[	X
ftr-343	154	3	t]he	t]he	ADV
ftr-343	154	4	disagreement	disagreement	NOUN
ftr-343	154	5	on	on	ADP
ftr-343	154	6	the	the	DET
ftr-343	154	7	adjustability	adjustability	NOUN
ftr-343	154	8	of	of	ADP
ftr-343	154	9	these	these	DET
ftr-343	154	10	taxes	taxis	NOUN
ftr-343	154	11	still	still	ADV
ftr-343	154	12	pervades	pervade	VERB
ftr-343	154	13	discussions	discussion	NOUN
ftr-343	154	14	,	,	PUNCT
ftr-343	154	15	and	and	CCONJ
ftr-343	154	16	little	little	ADJ
ftr-343	154	17	progress	progress	NOUN
ftr-343	154	18	has	have	AUX
ftr-343	154	19	been	be	AUX
ftr-343	154	20	made	make	VERB
ftr-343	154	21	.	.	PUNCT
ftr-343	155	1	case	case	NOUN
ftr-343	155	2	law	law	NOUN
ftr-343	155	3	has	have	AUX
ftr-343	155	4	not	not	PART
ftr-343	155	5	contributed	contribute	VERB
ftr-343	155	6	much	much	ADJ
ftr-343	155	7	to	to	PART
ftr-343	155	8	clarify	clarify	VERB
ftr-343	155	9	the	the	DET
ftr-343	155	10	issue	issue	NOUN
ftr-343	155	11	.	.	PUNCT
ftr-343	155	12	”	"	PUNCT
ftr-343	156	1	javier	javier	PROPN
ftr-343	156	2	de	de	PROPN
ftr-343	156	3	cendra	cendra	PROPN
ftr-343	156	4	,	,	PUNCT
ftr-343	156	5	can	can	AUX
ftr-343	156	6	emissions	emission	NOUN
ftr-343	156	7	trading	trading	NOUN
ftr-343	156	8	schemes	scheme	NOUN
ftr-343	156	9	be	be	AUX
ftr-343	156	10	coupled	couple	VERB
ftr-343	156	11	with	with	ADP
ftr-343	156	12	border	border	NOUN
ftr-343	156	13	tax	tax	NOUN
ftr-343	156	14	adjustments	adjustment	NOUN
ftr-343	156	15	?	?	PUNCT
ftr-343	157	1	an	an	DET
ftr-343	157	2	analysis	analysis	NOUN
ftr-343	157	3	vis	vis	X
ftr-343	157	4	-	-	ADJ
ftr-343	157	5	à	à	X
ftr-343	157	6	-	-	PUNCT
ftr-343	157	7	vis	vis	X
ftr-343	157	8	wto	wto	PROPN
ftr-343	157	9	law	law	NOUN
ftr-343	157	10	,	,	PUNCT
ftr-343	157	11	15	15	NUM
ftr-343	157	12	rev	rev	X
ftr-343	157	13	.	.	PROPN
ftr-343	157	14	eur	eur	PROPN
ftr-343	157	15	.	.	PUNCT
ftr-343	157	16	community	community	NOUN
ftr-343	157	17	&	&	CCONJ
ftr-343	157	18	int’l	int’l	PRON
ftr-343	157	19	envt’l	envt’l	PROPN
ftr-343	157	20	.	.	PUNCT
ftr-343	158	1	l.	l.	PROPN
ftr-343	158	2	131	131	NUM
ftr-343	158	3	,	,	PUNCT
ftr-343	158	4	139	139	NUM
ftr-343	158	5	(	(	PUNCT
ftr-343	158	6	2006	2006	NUM
ftr-343	158	7	)	)	PUNCT
ftr-343	158	8	.	.	PUNCT
ftr-343	159	1	“	"	PUNCT
ftr-343	159	2	at	at	ADP
ftr-343	159	3	present	present	ADJ
ftr-343	159	4	,	,	PUNCT
ftr-343	159	5	it	it	PRON
ftr-343	159	6	is	be	AUX
ftr-343	159	7	difficult	difficult	ADJ
ftr-343	159	8	to	to	PART
ftr-343	159	9	draw	draw	VERB
ftr-343	159	10	firm	firm	ADJ
ftr-343	159	11	conclusions	conclusion	NOUN
ftr-343	159	12	from	from	ADP
ftr-343	159	13	the	the	DET
ftr-343	159	14	relevant	relevant	ADJ
ftr-343	159	15	agreements	agreement	NOUN
ftr-343	159	16	or	or	CCONJ
ftr-343	159	17	wto	wto	PROPN
ftr-343	159	18	case	case	NOUN
ftr-343	159	19	law	law	NOUN
ftr-343	159	20	as	as	ADP
ftr-343	159	21	to	to	ADP
ftr-343	159	22	whether	whether	SCONJ
ftr-343	159	23	such	such	ADJ
ftr-343	159	24	[	[	PUNCT
ftr-343	159	25	border	border	NOUN
ftr-343	159	26	tax	tax	NOUN
ftr-343	159	27	]	]	PUNCT
ftr-343	159	28	adjustments	adjustment	NOUN
ftr-343	159	29	are	be	AUX
ftr-343	159	30	consistent	consistent	ADJ
ftr-343	159	31	with	with	ADP
ftr-343	159	32	wto	wto	PROPN
ftr-343	159	33	rules	rule	NOUN
ftr-343	159	34	.	.	PUNCT
ftr-343	159	35	”	"	PUNCT
ftr-343	160	1	aaron	aaron	PROPN
ftr-343	160	2	cosbey	cosbey	PROPN
ftr-343	160	3	and	and	CCONJ
ftr-343	160	4	richard	richard	PROPN
ftr-343	160	5	tarasofsky	tarasofsky	PROPN
ftr-343	160	6	,	,	PUNCT
ftr-343	160	7	climate	climate	NOUN
ftr-343	160	8	change	change	NOUN
ftr-343	160	9	,	,	PUNCT
ftr-343	160	10	competitiveness	competitiveness	NOUN
ftr-343	160	11	and	and	CCONJ
ftr-343	160	12	trade	trade	NOUN
ftr-343	160	13	,	,	PUNCT
ftr-343	160	14	chatham	chatham	PROPN
ftr-343	160	15	house	house	PROPN
ftr-343	160	16	report	report	PROPN
ftr-343	160	17	vi	vi	PROPN
ftr-343	160	18	(	(	PUNCT
ftr-343	160	19	2007	2007	NUM
ftr-343	160	20	)	)	PUNCT
ftr-343	160	21	,	,	PUNCT
ftr-343	160	22	http://www.chathamhouse.org.uk/files/9248_r0607climatechange.pdf	http://www.chathamhouse.org.uk/files/9248_r0607climatechange.pdf	NOUN
ftr-343	160	23	.	.	PUNCT
ftr-343	161	1	[	[	X
ftr-343	161	2	f]or	f]or	ADJ
ftr-343	161	3	policies	policy	NOUN
ftr-343	161	4	concerning	concern	VERB
ftr-343	161	5	energy	energy	NOUN
ftr-343	161	6	or	or	CCONJ
ftr-343	161	7	ghg	ghg	PROPN
ftr-343	161	8	emissions	emission	NOUN
ftr-343	161	9	,	,	PUNCT
ftr-343	161	10	it	it	PRON
ftr-343	161	11	is	be	AUX
ftr-343	161	12	still	still	ADV
ftr-343	161	13	unclear	unclear	ADJ
ftr-343	161	14	whether	whether	SCONJ
ftr-343	161	15	specific	specific	ADJ
ftr-343	161	16	taxes	taxis	NOUN
ftr-343	161	17	on	on	ADP
ftr-343	161	18	energy	energy	NOUN
ftr-343	161	19	are	be	AUX
ftr-343	161	20	adjustable	adjustable	ADJ
ftr-343	161	21	,	,	PUNCT
ftr-343	161	22	and	and	CCONJ
ftr-343	161	23	if	if	SCONJ
ftr-343	161	24	so	so	ADV
ftr-343	161	25	,	,	PUNCT
ftr-343	161	26	whether	whether	SCONJ
ftr-343	161	27	adjustments	adjustment	NOUN
ftr-343	161	28	may	may	AUX
ftr-343	161	29	only	only	ADV
ftr-343	161	30	be	be	AUX
ftr-343	161	31	applied	apply	VERB
ftr-343	161	32	to	to	ADP
ftr-343	161	33	exports	export	NOUN
ftr-343	161	34	and	and	CCONJ
ftr-343	161	35	not	not	PART
ftr-343	161	36	to	to	ADP
ftr-343	161	37	imports	import	NOUN
ftr-343	161	38	.	.	PUNCT
ftr-343	161	39	.	.	PUNCT
ftr-343	161	40	.	.	PUNCT
ftr-343	161	41	.	.	PUNCT
ftr-343	161	42	.	.	PUNCT
ftr-343	162	1	most	most	ADJ
ftr-343	162	2	of	of	ADP
ftr-343	162	3	the	the	DET
ftr-343	162	4	restrictions	restriction	NOUN
ftr-343	162	5	that	that	PRON
ftr-343	162	6	multilateral	multilateral	ADJ
ftr-343	162	7	trade	trade	NOUN
ftr-343	162	8	agreements	agreement	NOUN
ftr-343	162	9	pose	pose	VERB
ftr-343	162	10	for	for	ADP
ftr-343	162	11	market	market	NOUN
ftr-343	162	12	-	-	PUNCT
ftr-343	162	13	based	base	VERB
ftr-343	162	14	climate	climate	NOUN
ftr-343	162	15	policies	policy	NOUN
ftr-343	162	16	remain	remain	VERB
ftr-343	162	17	speculative	speculative	ADJ
ftr-343	162	18	at	at	ADP
ftr-343	162	19	this	this	DET
ftr-343	162	20	point	point	NOUN
ftr-343	162	21	.	.	PUNCT
ftr-343	163	1	carolyn	carolyn	PROPN
ftr-343	163	2	fischer	fischer	PROPN
ftr-343	163	3	&	&	CCONJ
ftr-343	163	4	alan	alan	PROPN
ftr-343	163	5	k.	k.	PROPN
ftr-343	163	6	fox	fox	PROPN
ftr-343	163	7	,	,	PUNCT
ftr-343	163	8	comparing	compare	VERB
ftr-343	163	9	policies	policy	NOUN
ftr-343	163	10	to	to	PART
ftr-343	163	11	combat	combat	NOUN
ftr-343	163	12	emissions	emission	NOUN
ftr-343	163	13	leakage	leakage	NOUN
ftr-343	163	14	:	:	PUNCT
ftr-343	163	15	border	border	NOUN
ftr-343	163	16	tax	tax	NOUN
ftr-343	163	17	adjustments	adjustment	NOUN
ftr-343	163	18	versus	versus	ADP
ftr-343	163	19	rebates	rebate	NOUN
ftr-343	163	20	,	,	PUNCT
ftr-343	163	21	resources	resource	NOUN
ftr-343	163	22	for	for	ADP
ftr-343	163	23	the	the	DET
ftr-343	163	24	future	future	ADJ
ftr-343	163	25	4	4	NUM
ftr-343	163	26	,	,	PUNCT
ftr-343	163	27	6	6	NUM
ftr-343	163	28	,	,	PUNCT
ftr-343	163	29	discussion	discussion	NOUN
ftr-343	163	30	paper	paper	NOUN
ftr-343	163	31	09	09	NUM
ftr-343	163	32	-	-	SYM
ftr-343	163	33	02	02	NUM
ftr-343	163	34	,	,	PUNCT
ftr-343	163	35	(	(	PUNCT
ftr-343	163	36	2009	2009	NUM
ftr-343	163	37	)	)	PUNCT
ftr-343	163	38	.	.	PUNCT
ftr-343	164	1	“	"	PUNCT
ftr-343	164	2	there	there	PRON
ftr-343	164	3	are	be	VERB
ftr-343	164	4	a	a	DET
ftr-343	164	5	vast	vast	ADJ
ftr-343	164	6	number	number	NOUN
ftr-343	164	7	of	of	ADP
ftr-343	164	8	views	view	NOUN
ftr-343	164	9	expressed	express	VERB
ftr-343	164	10	by	by	ADP
ftr-343	164	11	academics	academic	NOUN
ftr-343	164	12	,	,	PUNCT
ftr-343	164	13	policy	policy	NOUN
ftr-343	164	14	-	-	PUNCT
ftr-343	164	15	makers	maker	NOUN
ftr-343	164	16	,	,	PUNCT
ftr-343	164	17	and	and	CCONJ
ftr-343	164	18	various	various	ADJ
ftr-343	164	19	stakeholders	stakeholder	NOUN
ftr-343	164	20	on	on	ADP
ftr-343	164	21	how	how	SCONJ
ftr-343	164	22	trade	trade	NOUN
ftr-343	164	23	is	be	AUX
ftr-343	164	24	affected	affect	VERB
ftr-343	164	25	by	by	ADP
ftr-343	164	26	measures	measure	NOUN
ftr-343	164	27	to	to	PART
ftr-343	164	28	mitigate	mitigate	VERB
ftr-343	164	29	climate	climate	NOUN
ftr-343	164	30	change	change	NOUN
ftr-343	164	31	,	,	PUNCT
ftr-343	164	32	and	and	CCONJ
ftr-343	164	33	on	on	ADP
ftr-343	164	34	the	the	DET
ftr-343	164	35	extent	extent	NOUN
ftr-343	164	36	to	to	PART
ftr-343	164	37	which	which	PRON
ftr-343	164	38	these	these	DET
ftr-343	164	39	measures	measure	NOUN
ftr-343	164	40	are	be	AUX
ftr-343	164	41	consistent	consistent	ADJ
ftr-343	164	42	with	with	ADP
ftr-343	164	43	wto	wto	PROPN
ftr-343	164	44	rules	rule	NOUN
ftr-343	164	45	.	.	PUNCT
ftr-343	164	46	”	"	PUNCT
ftr-343	164	47	world	world	NOUN
ftr-343	164	48	trade	trade	NOUN
ftr-343	164	49	organization	organization	NOUN
ftr-343	164	50	and	and	CCONJ
ftr-343	164	51	the	the	DET
ftr-343	164	52	united	united	PROPN
ftr-343	164	53	nations	nations	PROPN
ftr-343	164	54	environment	environment	PROPN
ftr-343	164	55	programme	programme	NOUN
ftr-343	164	56	(	(	PUNCT
ftr-343	164	57	wtounep	wtounep	NOUN
ftr-343	164	58	)	)	PUNCT
ftr-343	164	59	,	,	PUNCT
ftr-343	164	60	trade	trade	NOUN
ftr-343	164	61	and	and	CCONJ
ftr-343	164	62	climate	climate	NOUN
ftr-343	164	63	change	change	NOUN
ftr-343	164	64	142	142	NUM
ftr-343	164	65	(	(	PUNCT
ftr-343	164	66	2009	2009	NUM
ftr-343	164	67	)	)	PUNCT
ftr-343	164	68	.	.	PUNCT
ftr-343	165	1	2011	2011	NUM
ftr-343	165	2	]	]	PUNCT
ftr-343	165	3	border	border	NOUN
ftr-343	165	4	adjustments	adjustment	NOUN
ftr-343	165	5	for	for	ADP
ftr-343	165	6	carbon	carbon	NOUN
ftr-343	165	7	taxes	taxis	NOUN
ftr-343	165	8	231	231	NUM
ftr-343	165	9	adjustments	adjustment	NOUN
ftr-343	165	10	for	for	ADP
ftr-343	165	11	the	the	DET
ftr-343	165	12	cost	cost	NOUN
ftr-343	165	13	of	of	ADP
ftr-343	165	14	emission	emission	NOUN
ftr-343	165	15	permits	permit	NOUN
ftr-343	165	16	is	be	AUX
ftr-343	165	17	even	even	ADV
ftr-343	165	18	less	less	ADV
ftr-343	165	19	certain	certain	ADJ
ftr-343	165	20	,	,	PUNCT
ftr-343	165	21	especially	especially	ADV
ftr-343	165	22	if	if	SCONJ
ftr-343	165	23	permits	permit	NOUN
ftr-343	165	24	are	be	AUX
ftr-343	165	25	distributed	distribute	VERB
ftr-343	165	26	free	free	ADJ
ftr-343	165	27	of	of	ADP
ftr-343	165	28	charge	charge	NOUN
ftr-343	165	29	or	or	CCONJ
ftr-343	165	30	acquired	acquire	VERB
ftr-343	165	31	on	on	ADP
ftr-343	165	32	secondary	secondary	ADJ
ftr-343	165	33	markets.13	markets.13	NOUN
ftr-343	165	34	thus	thus	ADV
ftr-343	165	35	the	the	DET
ftr-343	165	36	subtitle	subtitle	NOUN
ftr-343	165	37	of	of	ADP
ftr-343	165	38	this	this	DET
ftr-343	165	39	article	article	NOUN
ftr-343	165	40	;	;	PUNCT
ftr-343	165	41	like	like	ADP
ftr-343	165	42	russia	russia	PROPN
ftr-343	165	43	,	,	PUNCT
ftr-343	165	44	the	the	DET
ftr-343	165	45	gatt	gatt	NOUN
ftr-343	165	46	-	-	PUNCT
ftr-343	165	47	legality	legality	NOUN
ftr-343	165	48	of	of	ADP
ftr-343	165	49	border	border	NOUN
ftr-343	165	50	adjustments	adjustment	NOUN
ftr-343	165	51	for	for	ADP
ftr-343	165	52	carbon	carbon	NOUN
ftr-343	165	53	prices	price	NOUN
ftr-343	165	54	is	be	AUX
ftr-343	165	55	truly	truly	ADV
ftr-343	165	56	“	"	PUNCT
ftr-343	165	57	a	a	DET
ftr-343	165	58	riddle	riddle	NOUN
ftr-343	165	59	,	,	PUNCT
ftr-343	165	60	wrapped	wrap	VERB
ftr-343	165	61	in	in	ADP
ftr-343	165	62	a	a	DET
ftr-343	165	63	mystery	mystery	NOUN
ftr-343	165	64	,	,	PUNCT
ftr-343	165	65	inside	inside	ADP
ftr-343	165	66	an	an	DET
ftr-343	165	67	enigma	enigma	NOUN
ftr-343	165	68	.	.	PUNCT
ftr-343	166	1	”14	”14	VERB
ftr-343	167	1	“	"	PUNCT
ftr-343	167	2	[	[	X
ftr-343	167	3	w]hether	w]hether	ADP
ftr-343	167	4	any	any	DET
ftr-343	167	5	emissions	emission	NOUN
ftr-343	167	6	tax	tax	NOUN
ftr-343	167	7	bta	bta	NOUN
ftr-343	167	8	could	could	AUX
ftr-343	167	9	be	be	AUX
ftr-343	167	10	legal	legal	ADJ
ftr-343	167	11	under	under	ADP
ftr-343	167	12	wto	wto	PROPN
ftr-343	167	13	rules	rule	NOUN
ftr-343	167	14	is	be	AUX
ftr-343	167	15	impossible	impossible	ADJ
ftr-343	167	16	to	to	PART
ftr-343	167	17	answer	answer	VERB
ftr-343	167	18	given	give	VERB
ftr-343	167	19	the	the	DET
ftr-343	167	20	present	present	ADJ
ftr-343	167	21	state	state	NOUN
ftr-343	167	22	of	of	ADP
ftr-343	167	23	the	the	DET
ftr-343	167	24	law	law	NOUN
ftr-343	167	25	.	.	PUNCT
ftr-343	167	26	.	.	PUNCT
ftr-343	167	27	.	.	PUNCT
ftr-343	168	1	.	.	PUNCT
ftr-343	168	2	”	"	PUNCT
ftr-343	169	1	matthew	matthew	PROPN
ftr-343	169	2	genasci	genasci	PROPN
ftr-343	169	3	,	,	PUNCT
ftr-343	169	4	border	border	NOUN
ftr-343	169	5	tax	tax	NOUN
ftr-343	169	6	adjustments	adjustment	NOUN
ftr-343	169	7	and	and	CCONJ
ftr-343	169	8	emissions	emission	NOUN
ftr-343	169	9	trading	trading	NOUN
ftr-343	169	10	:	:	PUNCT
ftr-343	169	11	the	the	DET
ftr-343	169	12	implications	implication	NOUN
ftr-343	169	13	of	of	ADP
ftr-343	169	14	international	international	ADJ
ftr-343	169	15	trade	trade	NOUN
ftr-343	169	16	law	law	NOUN
ftr-343	169	17	for	for	ADP
ftr-343	169	18	policy	policy	NOUN
ftr-343	169	19	design	design	NOUN
ftr-343	169	20	,	,	PUNCT
ftr-343	169	21	2008	2008	NUM
ftr-343	169	22	carbon	carbon	NOUN
ftr-343	169	23	&	&	CCONJ
ftr-343	169	24	climate	climate	PROPN
ftr-343	169	25	l.	l.	PROPN
ftr-343	169	26	rev	rev	PROPN
ftr-343	169	27	.	.	PROPN
ftr-343	169	28	33	33	NUM
ftr-343	169	29	,	,	PUNCT
ftr-343	169	30	36	36	NUM
ftr-343	169	31	.	.	PUNCT
ftr-343	170	1	“	"	PUNCT
ftr-343	170	2	[	[	X
ftr-343	170	3	t]he	t]he	ADV
ftr-343	170	4	potential	potential	ADJ
ftr-343	170	5	adjustability	adjustability	NOUN
ftr-343	170	6	of	of	ADP
ftr-343	170	7	environmental	environmental	ADJ
ftr-343	170	8	taxes	taxis	NOUN
ftr-343	170	9	levied	levy	VERB
ftr-343	170	10	on	on	ADP
ftr-343	170	11	the	the	DET
ftr-343	170	12	producer	producer	NOUN
ftr-343	170	13	of	of	ADP
ftr-343	170	14	a	a	DET
ftr-343	170	15	product	product	NOUN
ftr-343	170	16	–	–	PUNCT
ftr-343	170	17	for	for	ADP
ftr-343	170	18	example	example	NOUN
ftr-343	170	19	,	,	PUNCT
ftr-343	170	20	a	a	DET
ftr-343	170	21	tax	tax	NOUN
ftr-343	170	22	on	on	ADP
ftr-343	170	23	the	the	DET
ftr-343	170	24	energy	energy	NOUN
ftr-343	170	25	used	use	VERB
ftr-343	170	26	or	or	CCONJ
ftr-343	170	27	the	the	DET
ftr-343	170	28	pollution	pollution	NOUN
ftr-343	170	29	emitted	emit	VERB
ftr-343	170	30	–	–	PUNCT
ftr-343	170	31	remains	remain	VERB
ftr-343	170	32	an	an	DET
ftr-343	170	33	uncertain	uncertain	ADJ
ftr-343	170	34	and	and	CCONJ
ftr-343	170	35	debated	debate	VERB
ftr-343	170	36	issue	issue	NOUN
ftr-343	170	37	of	of	ADP
ftr-343	170	38	trade	trade	NOUN
ftr-343	170	39	law	law	NOUN
ftr-343	170	40	.	.	PUNCT
ftr-343	170	41	”	"	PUNCT
ftr-343	171	1	hufbauer	hufbauer	PROPN
ftr-343	171	2	,	,	PUNCT
ftr-343	171	3	charnovitz	charnovitz	PROPN
ftr-343	171	4	,	,	PUNCT
ftr-343	171	5	and	and	CCONJ
ftr-343	171	6	kim	kim	PROPN
ftr-343	171	7	,	,	PUNCT
ftr-343	171	8	supra	supra	PROPN
ftr-343	171	9	note	note	NOUN
ftr-343	171	10	9	9	NUM
ftr-343	171	11	,	,	PUNCT
ftr-343	171	12	at	at	ADP
ftr-343	171	13	39	39	NUM
ftr-343	171	14	.	.	PUNCT
ftr-343	171	15	13	13	NUM
ftr-343	171	16	.	.	PUNCT
ftr-343	172	1	“	"	PUNCT
ftr-343	172	2	the	the	DET
ftr-343	172	3	legality	legality	NOUN
ftr-343	172	4	of	of	ADP
ftr-343	172	5	border	border	NOUN
ftr-343	172	6	adjustments	adjustment	NOUN
ftr-343	172	7	for	for	ADP
ftr-343	172	8	energy	energy	NOUN
ftr-343	172	9	taxes	taxis	NOUN
ftr-343	172	10	has	have	AUX
ftr-343	172	11	long	long	ADV
ftr-343	172	12	been	be	AUX
ftr-343	172	13	an	an	DET
ftr-343	172	14	unsettled	unsettled	ADJ
ftr-343	172	15	question	question	NOUN
ftr-343	172	16	,	,	PUNCT
ftr-343	172	17	and	and	CCONJ
ftr-343	172	18	the	the	DET
ftr-343	172	19	legal	legal	ADJ
ftr-343	172	20	uncertainties	uncertainty	NOUN
ftr-343	172	21	only	only	ADV
ftr-343	172	22	multiply	multiply	ADV
ftr-343	172	23	when	when	SCONJ
ftr-343	172	24	the	the	DET
ftr-343	172	25	concept	concept	NOUN
ftr-343	172	26	is	be	AUX
ftr-343	172	27	extended	extend	VERB
ftr-343	172	28	to	to	ADP
ftr-343	172	29	an	an	DET
ftr-343	172	30	emissions	emission	NOUN
ftr-343	172	31	trading	trading	NOUN
ftr-343	172	32	scheme	scheme	NOUN
ftr-343	172	33	.	.	PUNCT
ftr-343	172	34	”	"	PUNCT
ftr-343	173	1	genasci	genasci	PROPN
ftr-343	173	2	,	,	PUNCT
ftr-343	173	3	supra	supra	PROPN
ftr-343	173	4	note	note	NOUN
ftr-343	173	5	12	12	NUM
ftr-343	173	6	,	,	PUNCT
ftr-343	173	7	at	at	ADP
ftr-343	173	8	33	33	NUM
ftr-343	173	9	.	.	PUNCT
ftr-343	174	1	“	"	PUNCT
ftr-343	174	2	there	there	PRON
ftr-343	174	3	may	may	AUX
ftr-343	174	4	be	be	AUX
ftr-343	174	5	wto	wto	PROPN
ftr-343	174	6	compatibility	compatibility	NOUN
ftr-343	174	7	issues	issue	NOUN
ftr-343	174	8	arising	arise	VERB
ftr-343	174	9	from	from	ADP
ftr-343	174	10	the	the	DET
ftr-343	174	11	way	way	NOUN
ftr-343	174	12	such	such	ADJ
ftr-343	174	13	[	[	X
ftr-343	174	14	emissions	emission	NOUN
ftr-343	174	15	]	]	PUNCT
ftr-343	174	16	permits	permit	NOUN
ftr-343	174	17	are	be	AUX
ftr-343	174	18	allocated	allocate	VERB
ftr-343	174	19	.	.	PUNCT
ftr-343	174	20	”	"	PUNCT
ftr-343	175	1	cosbey	cosbey	NOUN
ftr-343	175	2	and	and	CCONJ
ftr-343	175	3	tarasofsky	tarasofsky	NOUN
ftr-343	175	4	,	,	PUNCT
ftr-343	175	5	supra	supra	PROPN
ftr-343	175	6	note	note	NOUN
ftr-343	175	7	12	12	NUM
ftr-343	175	8	,	,	PUNCT
ftr-343	175	9	at	at	ADP
ftr-343	175	10	vi	vi	NOUN
ftr-343	175	11	.	.	PUNCT
ftr-343	176	1	see	see	VERB
ftr-343	176	2	also	also	ADV
ftr-343	176	3	section	section	NOUN
ftr-343	176	4	v.	v.	ADP
ftr-343	176	5	14	14	NUM
ftr-343	176	6	.	.	PUNCT
ftr-343	177	1	some	some	DET
ftr-343	177	2	authors	author	NOUN
ftr-343	177	3	have	have	AUX
ftr-343	177	4	,	,	PUNCT
ftr-343	177	5	however	however	ADV
ftr-343	177	6	,	,	PUNCT
ftr-343	177	7	been	be	AUX
ftr-343	177	8	much	much	ADV
ftr-343	177	9	more	more	ADV
ftr-343	177	10	conclusive	conclusive	ADJ
ftr-343	177	11	in	in	ADP
ftr-343	177	12	their	their	PRON
ftr-343	177	13	appraisals	appraisal	NOUN
ftr-343	177	14	of	of	ADP
ftr-343	177	15	gatt	gatt	NOUN
ftr-343	177	16	-	-	PUNCT
ftr-343	177	17	legality	legality	NOUN
ftr-343	177	18	of	of	ADP
ftr-343	177	19	bas	bas	PROPN
ftr-343	177	20	for	for	ADP
ftr-343	177	21	carbon	carbon	NOUN
ftr-343	177	22	taxes	taxis	NOUN
ftr-343	177	23	or	or	CCONJ
ftr-343	177	24	for	for	ADP
ftr-343	177	25	the	the	DET
ftr-343	177	26	cost	cost	NOUN
ftr-343	177	27	of	of	ADP
ftr-343	177	28	emissions	emission	NOUN
ftr-343	177	29	permits	permit	NOUN
ftr-343	177	30	.	.	PUNCT
ftr-343	178	1	roland	roland	PROPN
ftr-343	178	2	ismer	ismer	NOUN
ftr-343	178	3	,	,	PUNCT
ftr-343	178	4	mitigating	mitigate	VERB
ftr-343	178	5	climate	climate	NOUN
ftr-343	178	6	change	change	NOUN
ftr-343	178	7	through	through	ADP
ftr-343	178	8	price	price	NOUN
ftr-343	178	9	instruments	instrument	NOUN
ftr-343	178	10	:	:	PUNCT
ftr-343	178	11	an	an	DET
ftr-343	178	12	overview	overview	NOUN
ftr-343	178	13	of	of	ADP
ftr-343	178	14	the	the	DET
ftr-343	178	15	legal	legal	ADJ
ftr-343	178	16	issues	issue	NOUN
ftr-343	178	17	in	in	ADP
ftr-343	178	18	a	a	DET
ftr-343	178	19	world	world	NOUN
ftr-343	178	20	of	of	ADP
ftr-343	178	21	unequal	unequal	ADJ
ftr-343	178	22	carbon	carbon	NOUN
ftr-343	178	23	prices	price	NOUN
ftr-343	178	24	,	,	PUNCT
ftr-343	178	25	2010	2010	NUM
ftr-343	178	26	eur	eur	NOUN
ftr-343	178	27	.	.	PUNCT
ftr-343	179	1	y.b	y.b	PROPN
ftr-343	179	2	.	.	PROPN
ftr-343	180	1	int’l	int’l	PROPN
ftr-343	180	2	econ	econ	PROPN
ftr-343	180	3	.	.	PUNCT
ftr-343	181	1	l.	l.	PROPN
ftr-343	181	2	205	205	NUM
ftr-343	181	3	,	,	PUNCT
ftr-343	181	4	220	220	NUM
ftr-343	181	5	,	,	PUNCT
ftr-343	181	6	opines	opine	VERB
ftr-343	181	7	,	,	PUNCT
ftr-343	181	8	“	"	PUNCT
ftr-343	181	9	[	[	X
ftr-343	181	10	a	a	X
ftr-343	181	11	]	]	X
ftr-343	181	12	unilateral	unilateral	ADJ
ftr-343	181	13	implementation	implementation	NOUN
ftr-343	181	14	of	of	ADP
ftr-343	181	15	border	border	NOUN
ftr-343	181	16	adjustments	adjustment	NOUN
ftr-343	181	17	can	can	AUX
ftr-343	181	18	be	be	AUX
ftr-343	181	19	in	in	ADP
ftr-343	181	20	compliance	compliance	NOUN
ftr-343	181	21	with	with	ADP
ftr-343	181	22	world	world	NOUN
ftr-343	181	23	trade	trade	NOUN
ftr-343	181	24	law	law	NOUN
ftr-343	181	25	.	.	PUNCT
ftr-343	181	26	”	"	PUNCT
ftr-343	182	1	by	by	ADP
ftr-343	182	2	comparison	comparison	NOUN
ftr-343	182	3	,	,	PUNCT
ftr-343	182	4	quick	quick	ADJ
ftr-343	182	5	writes	write	NOUN
ftr-343	182	6	,	,	PUNCT
ftr-343	182	7	“	"	PUNCT
ftr-343	182	8	the	the	DET
ftr-343	182	9	suggested	suggest	VERB
ftr-343	182	10	trade	trade	NOUN
ftr-343	182	11	policy	policy	NOUN
ftr-343	182	12	measures	measure	NOUN
ftr-343	182	13	to	to	PART
ftr-343	182	14	combat	combat	NOUN
ftr-343	182	15	climate	climate	NOUN
ftr-343	182	16	change	change	NOUN
ftr-343	182	17	can	can	AUX
ftr-343	182	18	be	be	AUX
ftr-343	182	19	considered	consider	VERB
ftr-343	182	20	wto	wto	PROPN
ftr-343	182	21	incompatible	incompatible	ADJ
ftr-343	182	22	.	.	PUNCT
ftr-343	182	23	”	"	PUNCT
ftr-343	183	1	quick	quick	ADJ
ftr-343	183	2	,	,	PUNCT
ftr-343	183	3	supra	supra	ADJ
ftr-343	183	4	note	note	NOUN
ftr-343	183	5	5	5	NUM
ftr-343	183	6	,	,	PUNCT
ftr-343	183	7	at	at	ADP
ftr-343	183	8	175	175	NUM
ftr-343	183	9	.	.	PUNCT
ftr-343	184	1	other	other	ADJ
ftr-343	184	2	appraisals	appraisal	NOUN
ftr-343	184	3	are	be	AUX
ftr-343	184	4	cited	cite	VERB
ftr-343	184	5	infra	infra	NOUN
ftr-343	184	6	.	.	PUNCT
ftr-343	185	1	many	many	ADJ
ftr-343	185	2	who	who	PRON
ftr-343	185	3	believe	believe	VERB
ftr-343	185	4	that	that	SCONJ
ftr-343	185	5	the	the	DET
ftr-343	185	6	wto	wto	PROPN
ftr-343	185	7	rules	rule	NOUN
ftr-343	185	8	do	do	AUX
ftr-343	185	9	not	not	PART
ftr-343	185	10	necessarily	necessarily	ADV
ftr-343	185	11	preclude	preclude	VERB
ftr-343	185	12	bas	bas	PROPN
ftr-343	185	13	for	for	SCONJ
ftr-343	185	14	carbon	carbon	NOUN
ftr-343	185	15	prices	price	NOUN
ftr-343	185	16	emphasize	emphasize	VERB
ftr-343	185	17	the	the	DET
ftr-343	185	18	importance	importance	NOUN
ftr-343	185	19	of	of	ADP
ftr-343	185	20	design	design	NOUN
ftr-343	185	21	;	;	PUNCT
ftr-343	185	22	see	see	VERB
ftr-343	185	23	section	section	NOUN
ftr-343	185	24	iv	iv	NOUN
ftr-343	185	25	.	.	PUNCT
ftr-343	186	1	that	that	SCONJ
ftr-343	186	2	the	the	DET
ftr-343	186	3	wto	wto	PROPN
ftr-343	186	4	does	do	AUX
ftr-343	186	5	not	not	PART
ftr-343	186	6	want	want	VERB
ftr-343	186	7	the	the	DET
ftr-343	186	8	responsibility	responsibility	NOUN
ftr-343	186	9	of	of	ADP
ftr-343	186	10	deciding	decide	VERB
ftr-343	186	11	the	the	DET
ftr-343	186	12	gattlegality	gattlegality	NOUN
ftr-343	186	13	of	of	ADP
ftr-343	186	14	bas	bas	PROPN
ftr-343	186	15	can	can	AUX
ftr-343	186	16	be	be	AUX
ftr-343	186	17	discerned	discern	VERB
ftr-343	186	18	from	from	ADP
ftr-343	186	19	these	these	DET
ftr-343	186	20	words	word	NOUN
ftr-343	186	21	of	of	ADP
ftr-343	186	22	pascal	pascal	ADJ
ftr-343	186	23	lamy	lamy	NOUN
ftr-343	186	24	,	,	PUNCT
ftr-343	186	25	director	director	NOUN
ftr-343	186	26	-	-	PUNCT
ftr-343	186	27	general	general	NOUN
ftr-343	186	28	of	of	ADP
ftr-343	186	29	the	the	DET
ftr-343	186	30	wto	wto	PROPN
ftr-343	186	31	:	:	PUNCT
ftr-343	186	32	plan	plan	VERB
ftr-343	186	33	a	a	PRON
ftr-343	186	34	is	be	AUX
ftr-343	186	35	a	a	DET
ftr-343	186	36	world	world	NOUN
ftr-343	186	37	in	in	ADP
ftr-343	186	38	which	which	PRON
ftr-343	186	39	clear	clear	ADJ
ftr-343	186	40	climate	climate	NOUN
ftr-343	186	41	commitments	commitment	NOUN
ftr-343	186	42	are	be	AUX
ftr-343	186	43	assigned	assign	VERB
ftr-343	186	44	to	to	ADP
ftr-343	186	45	all	all	PRON
ftr-343	186	46	–	–	PUNCT
ftr-343	186	47	under	under	ADP
ftr-343	186	48	common	common	ADJ
ftr-343	186	49	but	but	CCONJ
ftr-343	186	50	differentiated	differentiated	ADJ
ftr-343	186	51	responsibilities	responsibility	NOUN
ftr-343	186	52	–	–	PUNCT
ftr-343	186	53	and	and	CCONJ
ftr-343	186	54	where	where	SCONJ
ftr-343	186	55	the	the	DET
ftr-343	186	56	wto	wto	PROPN
ftr-343	186	57	toolbox	toolbox	NOUN
ftr-343	186	58	is	be	AUX
ftr-343	186	59	only	only	ADV
ftr-343	186	60	explored	explore	VERB
ftr-343	186	61	at	at	ADP
ftr-343	186	62	the	the	DET
ftr-343	186	63	implementation	implementation	NOUN
ftr-343	186	64	stage	stage	NOUN
ftr-343	186	65	.	.	PUNCT
ftr-343	187	1	plan	plan	NOUN
ftr-343	187	2	b	b	PROPN
ftr-343	187	3	is	be	AUX
ftr-343	187	4	a	a	DET
ftr-343	187	5	unilateral	unilateral	ADJ
ftr-343	187	6	,	,	PUNCT
ftr-343	187	7	go	go	VERB
ftr-343	187	8	-	-	PUNCT
ftr-343	187	9	it	it	PRON
ftr-343	187	10	-	-	PUNCT
ftr-343	187	11	alone	alone	ADJ
ftr-343	187	12	approach	approach	NOUN
ftr-343	187	13	to	to	ADP
ftr-343	187	14	climate	climate	NOUN
ftr-343	187	15	change	change	NOUN
ftr-343	187	16	,	,	PUNCT
ftr-343	187	17	that	that	PRON
ftr-343	187	18	mistakenly	mistakenly	ADV
ftr-343	187	19	places	place	VERB
ftr-343	187	20	the	the	DET
ftr-343	187	21	implementation	implementation	NOUN
ftr-343	187	22	toolbox	toolbox	NOUN
ftr-343	187	23	at	at	ADP
ftr-343	187	24	centre	centre	NOUN
ftr-343	187	25	stage	stage	NOUN
ftr-343	187	26	.	.	PUNCT
ftr-343	188	1	we	we	PRON
ftr-343	188	2	must	must	AUX
ftr-343	188	3	fight	fight	VERB
ftr-343	188	4	for	for	ADP
ftr-343	188	5	the	the	DET
ftr-343	188	6	only	only	ADJ
ftr-343	188	7	real	real	ADJ
ftr-343	188	8	plan	plan	NOUN
ftr-343	188	9	that	that	PRON
ftr-343	188	10	we	we	PRON
ftr-343	188	11	have	have	VERB
ftr-343	188	12	,	,	PUNCT
ftr-343	188	13	which	which	PRON
ftr-343	188	14	is	be	AUX
ftr-343	188	15	plan	plan	NOUN
ftr-343	188	16	a.	a.	NOUN
ftr-343	188	17	see	see	VERB
ftr-343	188	18	pascal	pascal	ADJ
ftr-343	188	19	lamy	lamy	NOUN
ftr-343	188	20	,	,	PUNCT
ftr-343	188	21	director	director	NOUN
ftr-343	188	22	-	-	PUNCT
ftr-343	188	23	general	general	ADJ
ftr-343	188	24	,	,	PUNCT
ftr-343	188	25	world	world	NOUN
ftr-343	188	26	trade	trade	NOUN
ftr-343	188	27	org	org	PROPN
ftr-343	188	28	.	.	PUNCT
ftr-343	188	29	,	,	PUNCT
ftr-343	188	30	keynote	keynote	ADJ
ftr-343	188	31	address	address	NOUN
ftr-343	188	32	at	at	ADP
ftr-343	188	33	the	the	DET
ftr-343	188	34	carleton	carleton	PROPN
ftr-343	188	35	university	university	PROPN
ftr-343	188	36	in	in	ADP
ftr-343	188	37	ottawa	ottawa	PROPN
ftr-343	188	38	,	,	PUNCT
ftr-343	188	39	canada	canada	PROPN
ftr-343	188	40	:	:	PUNCT
ftr-343	188	41	climate	climate	NOUN
ftr-343	188	42	first	first	ADV
ftr-343	188	43	,	,	PUNCT
ftr-343	188	44	trade	trade	NOUN
ftr-343	188	45	second	second	ADJ
ftr-343	188	46	–	–	PUNCT
ftr-343	188	47	gattzilla	gattzilla	NOUN
ftr-343	188	48	is	be	AUX
ftr-343	188	49	232	232	NUM
ftr-343	188	50	florida	florida	PROPN
ftr-343	188	51	tax	tax	NOUN
ftr-343	188	52	review	review	NOUN
ftr-343	189	1	[	[	X
ftr-343	189	2	vol	vol	NOUN
ftr-343	189	3	.	.	PUNCT
ftr-343	190	1	11:4	11:4	NOUN
ftr-343	190	2	this	this	DET
ftr-343	190	3	article	article	NOUN
ftr-343	190	4	examines	examine	VERB
ftr-343	190	5	the	the	DET
ftr-343	190	6	gatt	gatt	NOUN
ftr-343	190	7	-	-	PUNCT
ftr-343	190	8	legality	legality	NOUN
ftr-343	190	9	of	of	ADP
ftr-343	190	10	btas	bta	NOUN
ftr-343	190	11	for	for	ADP
ftr-343	190	12	carbon	carbon	NOUN
ftr-343	190	13	taxes	taxis	NOUN
ftr-343	190	14	and	and	CCONJ
ftr-343	190	15	bas	bas	PROPN
ftr-343	190	16	for	for	ADP
ftr-343	190	17	the	the	DET
ftr-343	190	18	cost	cost	NOUN
ftr-343	190	19	of	of	ADP
ftr-343	190	20	emissions	emission	NOUN
ftr-343	190	21	permits.15	permits.15	NOUN
ftr-343	190	22	at	at	ADV
ftr-343	190	23	least	least	ADV
ftr-343	190	24	six	six	NUM
ftr-343	190	25	primary	primary	ADJ
ftr-343	190	26	questions	question	NOUN
ftr-343	190	27	long	long	ADV
ftr-343	190	28	gone	go	VERB
ftr-343	190	29	(	(	PUNCT
ftr-343	190	30	nov	nov	PROPN
ftr-343	190	31	.	.	PROPN
ftr-343	190	32	2	2	NUM
ftr-343	190	33	,	,	PUNCT
ftr-343	190	34	2009	2009	NUM
ftr-343	190	35	)	)	PUNCT
ftr-343	190	36	(	(	PUNCT
ftr-343	190	37	transcript	transcript	NOUN
ftr-343	190	38	available	available	ADJ
ftr-343	190	39	at	at	ADP
ftr-343	190	40	http://www.wto.org/english/	http://www.wto.org/english/	PROPN
ftr-343	190	41	news_e	news_e	NOUN
ftr-343	190	42	/	/	SYM
ftr-343	190	43	sppl_e	sppl_e	NOUN
ftr-343	190	44	/	/	SYM
ftr-343	190	45	sppl140_e.htm	sppl140_e.htm	NOUN
ftr-343	190	46	)	)	PUNCT
ftr-343	190	47	.	.	PUNCT
ftr-343	191	1	15	15	X
ftr-343	191	2	.	.	PUNCT
ftr-343	192	1	the	the	DET
ftr-343	192	2	literature	literature	NOUN
ftr-343	192	3	on	on	ADP
ftr-343	192	4	the	the	DET
ftr-343	192	5	various	various	ADJ
ftr-343	192	6	intertwined	intertwine	VERB
ftr-343	192	7	aspects	aspect	NOUN
ftr-343	192	8	of	of	ADP
ftr-343	192	9	this	this	DET
ftr-343	192	10	topic	topic	NOUN
ftr-343	192	11	,	,	PUNCT
ftr-343	192	12	most	most	ADJ
ftr-343	192	13	of	of	ADP
ftr-343	192	14	it	it	PRON
ftr-343	192	15	written	write	VERB
ftr-343	192	16	within	within	ADP
ftr-343	192	17	the	the	DET
ftr-343	192	18	last	last	ADJ
ftr-343	192	19	decade	decade	NOUN
ftr-343	192	20	,	,	PUNCT
ftr-343	192	21	is	be	AUX
ftr-343	192	22	voluminous	voluminous	ADJ
ftr-343	192	23	.	.	PUNCT
ftr-343	193	1	in	in	ADP
ftr-343	193	2	addition	addition	NOUN
ftr-343	193	3	to	to	ADP
ftr-343	193	4	hufbauer	hufbauer	PROPN
ftr-343	193	5	,	,	PUNCT
ftr-343	193	6	charnovitz	charnovitz	PROPN
ftr-343	193	7	&	&	CCONJ
ftr-343	193	8	kim	kim	PROPN
ftr-343	193	9	,	,	PUNCT
ftr-343	193	10	supra	supra	PROPN
ftr-343	193	11	note	note	NOUN
ftr-343	193	12	9	9	NUM
ftr-343	193	13	,	,	PUNCT
ftr-343	193	14	pitschas	pitscha	NOUN
ftr-343	193	15	,	,	PUNCT
ftr-343	193	16	supra	supra	PROPN
ftr-343	193	17	note	note	PROPN
ftr-343	193	18	11	11	NUM
ftr-343	193	19	,	,	PUNCT
ftr-343	193	20	goh	goh	PROPN
ftr-343	193	21	,	,	PUNCT
ftr-343	193	22	supra	supra	PROPN
ftr-343	193	23	note	note	PROPN
ftr-343	193	24	12	12	NUM
ftr-343	193	25	,	,	PUNCT
ftr-343	193	26	de	de	X
ftr-343	193	27	cendra	cendra	PROPN
ftr-343	193	28	,	,	PUNCT
ftr-343	193	29	supra	supra	PROPN
ftr-343	193	30	note	note	NOUN
ftr-343	193	31	12	12	NUM
ftr-343	193	32	,	,	PUNCT
ftr-343	193	33	oecd	oecd	PROPN
ftr-343	193	34	,	,	PUNCT
ftr-343	193	35	supra	supra	PROPN
ftr-343	193	36	note	note	NOUN
ftr-343	193	37	12	12	NUM
ftr-343	193	38	,	,	PUNCT
ftr-343	193	39	quick	quick	ADJ
ftr-343	193	40	,	,	PUNCT
ftr-343	193	41	supra	supra	ADJ
ftr-343	193	42	note	note	NOUN
ftr-343	193	43	5	5	NUM
ftr-343	193	44	,	,	PUNCT
ftr-343	193	45	van	van	NOUN
ftr-343	193	46	asselt	asselt	ADJ
ftr-343	193	47	,	,	PUNCT
ftr-343	193	48	brewer	brewer	NOUN
ftr-343	193	49	,	,	PUNCT
ftr-343	193	50	and	and	CCONJ
ftr-343	193	51	mehling	mehling	NOUN
ftr-343	193	52	,	,	PUNCT
ftr-343	193	53	supra	supra	PROPN
ftr-343	193	54	note	note	PROPN
ftr-343	193	55	8	8	NUM
ftr-343	193	56	,	,	PUNCT
ftr-343	193	57	and	and	CCONJ
ftr-343	193	58	van	van	PROPN
ftr-343	193	59	calster	calster	PROPN
ftr-343	193	60	,	,	PUNCT
ftr-343	193	61	supra	supra	PROPN
ftr-343	193	62	note	note	NOUN
ftr-343	193	63	10	10	NUM
ftr-343	193	64	,	,	PUNCT
ftr-343	193	65	at	at	ADP
ftr-343	193	66	416	416	NUM
ftr-343	193	67	-	-	SYM
ftr-343	193	68	49	49	NUM
ftr-343	193	69	,	,	PUNCT
ftr-343	193	70	see	see	VERB
ftr-343	193	71	,	,	PUNCT
ftr-343	193	72	for	for	ADP
ftr-343	193	73	example	example	NOUN
ftr-343	193	74	,	,	PUNCT
ftr-343	193	75	paul	paul	PROPN
ftr-343	193	76	demaret	demaret	PROPN
ftr-343	193	77	and	and	CCONJ
ftr-343	193	78	raoul	raoul	PROPN
ftr-343	193	79	stewardson	stewardson	PROPN
ftr-343	193	80	,	,	PUNCT
ftr-343	193	81	border	border	NOUN
ftr-343	193	82	tax	tax	NOUN
ftr-343	193	83	adjustments	adjustment	NOUN
ftr-343	193	84	under	under	ADP
ftr-343	193	85	gatt	gatt	PROPN
ftr-343	193	86	and	and	CCONJ
ftr-343	193	87	ec	ec	PROPN
ftr-343	193	88	law	law	NOUN
ftr-343	193	89	and	and	CCONJ
ftr-343	193	90	general	general	ADJ
ftr-343	193	91	implications	implication	NOUN
ftr-343	193	92	for	for	ADP
ftr-343	193	93	environmental	environmental	ADJ
ftr-343	193	94	taxes	taxis	NOUN
ftr-343	193	95	,	,	PUNCT
ftr-343	193	96	28	28	NUM
ftr-343	193	97	j.	j.	PROPN
ftr-343	193	98	world	world	PROPN
ftr-343	193	99	trade	trade	PROPN
ftr-343	193	100	5	5	NUM
ftr-343	193	101	(	(	PUNCT
ftr-343	193	102	aug	aug	PROPN
ftr-343	193	103	.	.	PROPN
ftr-343	193	104	1994	1994	NUM
ftr-343	193	105	)	)	PUNCT
ftr-343	193	106	;	;	PUNCT
ftr-343	193	107	j.	j.	PROPN
ftr-343	193	108	andrew	andrew	PROPN
ftr-343	193	109	hoerner	hoerner	PROPN
ftr-343	193	110	&	&	CCONJ
ftr-343	193	111	frank	frank	PROPN
ftr-343	193	112	muller	muller	PROPN
ftr-343	193	113	,	,	PUNCT
ftr-343	193	114	carbon	carbon	NOUN
ftr-343	193	115	taxes	taxis	NOUN
ftr-343	193	116	for	for	ADP
ftr-343	193	117	climate	climate	NOUN
ftr-343	193	118	protection	protection	NOUN
ftr-343	193	119	in	in	ADP
ftr-343	193	120	a	a	DET
ftr-343	193	121	competitive	competitive	ADJ
ftr-343	193	122	world	world	NOUN
ftr-343	193	123	,	,	PUNCT
ftr-343	193	124	in	in	ADP
ftr-343	193	125	e.	e.	PROPN
ftr-343	193	126	staehelin	staehelin	PROPN
ftr-343	193	127	-	-	PUNCT
ftr-343	193	128	witt	witt	PROPN
ftr-343	193	129	and	and	CCONJ
ftr-343	193	130	h.	h.	PROPN
ftr-343	193	131	blöchliger	blöchliger	PROPN
ftr-343	193	132	,	,	PUNCT
ftr-343	193	133	ökologisch	ökologisch	VERB
ftr-343	193	134	orientierte	orientierte	NOUN
ftr-343	193	135	steuerreformen	steuerreforman	NOUN
ftr-343	193	136	:	:	PUNCT
ftr-343	193	137	die	die	VERB
ftr-343	193	138	fiskalund	fiskalund	ADJ
ftr-343	193	139	aussenwirtschaftspolitischen	aussenwirtschaftspolitischen	PROPN
ftr-343	193	140	aspekte	aspekte	PROPN
ftr-343	193	141	(	(	PUNCT
ftr-343	193	142	1996	1996	NUM
ftr-343	193	143	)	)	PUNCT
ftr-343	193	144	;	;	PUNCT
ftr-343	193	145	j.	j.	PROPN
ftr-343	193	146	andrew	andrew	PROPN
ftr-343	193	147	hoerner	hoerner	PROPN
ftr-343	193	148	,	,	PUNCT
ftr-343	193	149	the	the	DET
ftr-343	193	150	role	role	NOUN
ftr-343	193	151	of	of	ADP
ftr-343	193	152	border	border	NOUN
ftr-343	193	153	tax	tax	NOUN
ftr-343	193	154	adjustments	adjustment	NOUN
ftr-343	193	155	in	in	ADP
ftr-343	193	156	environmental	environmental	ADJ
ftr-343	193	157	taxation	taxation	NOUN
ftr-343	193	158	:	:	PUNCT
ftr-343	193	159	theory	theory	NOUN
ftr-343	193	160	and	and	CCONJ
ftr-343	193	161	u.s	u.s	PROPN
ftr-343	193	162	.	.	PROPN
ftr-343	193	163	experience	experience	NOUN
ftr-343	193	164	,	,	PUNCT
ftr-343	193	165	paper	paper	NOUN
ftr-343	193	166	presented	present	VERB
ftr-343	193	167	at	at	ADP
ftr-343	193	168	the	the	DET
ftr-343	193	169	int’l	int’l	ADJ
ftr-343	193	170	workshop	workshop	NOUN
ftr-343	193	171	on	on	ADP
ftr-343	193	172	market	market	NOUN
ftr-343	193	173	based	base	VERB
ftr-343	193	174	instruments	instrument	NOUN
ftr-343	193	175	and	and	CCONJ
ftr-343	193	176	int’l	int’l	NUM
ftr-343	193	177	trade	trade	NOUN
ftr-343	193	178	of	of	ADP
ftr-343	193	179	the	the	DET
ftr-343	193	180	inst	inst	NOUN
ftr-343	193	181	.	.	PUNCT
ftr-343	193	182	for	for	ADP
ftr-343	193	183	envt’l	envt’l	NOUN
ftr-343	193	184	.	.	PUNCT
ftr-343	194	1	studies	study	NOUN
ftr-343	194	2	,	,	PUNCT
ftr-343	194	3	amsterdam	amsterdam	PROPN
ftr-343	194	4	,	,	PUNCT
ftr-343	194	5	the	the	DET
ftr-343	194	6	netherlands	netherlands	PROPN
ftr-343	194	7	(	(	PUNCT
ftr-343	194	8	mar	mar	PROPN
ftr-343	194	9	.	.	PROPN
ftr-343	194	10	19	19	NUM
ftr-343	194	11	,	,	PUNCT
ftr-343	194	12	1998	1998	NUM
ftr-343	194	13	)	)	PUNCT
ftr-343	194	14	,	,	PUNCT
ftr-343	194	15	http://www.rprogress.ort/publications/1998/	http://www.rprogress.ort/publications/1998/	PROPN
ftr-343	194	16	bta_1998.pdf	bta_1998.pdf	PROPN
ftr-343	194	17	;	;	PUNCT
ftr-343	194	18	olivier	olivier	PROPN
ftr-343	194	19	godard	godard	PROPN
ftr-343	194	20	,	,	PUNCT
ftr-343	194	21	unilateral	unilateral	ADJ
ftr-343	194	22	european	european	ADJ
ftr-343	194	23	post	post	ADJ
ftr-343	194	24	-	-	ADJ
ftr-343	194	25	kyoto	kyoto	ADJ
ftr-343	194	26	climate	climate	NOUN
ftr-343	194	27	policy	policy	NOUN
ftr-343	194	28	and	and	CCONJ
ftr-343	194	29	economic	economic	ADJ
ftr-343	194	30	adjustment	adjustment	NOUN
ftr-343	194	31	at	at	ADP
ftr-343	194	32	eu	eu	PROPN
ftr-343	194	33	borders	borders	PROPN
ftr-343	194	34	,	,	PUNCT
ftr-343	194	35	chaire	chaire	VERB
ftr-343	194	36	développement	développement	ADV
ftr-343	194	37	durable	durable	ADJ
ftr-343	194	38	,	,	PUNCT
ftr-343	194	39	école	école	ADJ
ftr-343	194	40	polytechnique	polytechnique	NOUN
ftr-343	194	41	,	,	PUNCT
ftr-343	194	42	paris	paris	PROPN
ftr-343	194	43	,	,	PUNCT
ftr-343	194	44	cahier	cahier	NOUN
ftr-343	194	45	n	n	CCONJ
ftr-343	194	46	°	°	NUM
ftr-343	194	47	ddx	ddx	X
ftr-343	194	48	07	07	NUM
ftr-343	194	49	-	-	SYM
ftr-343	194	50	15	15	NUM
ftr-343	194	51	,	,	PUNCT
ftr-343	194	52	oct	oct	PROPN
ftr-343	194	53	.	.	PROPN
ftr-343	194	54	2007	2007	NUM
ftr-343	194	55	;	;	PUNCT
ftr-343	194	56	paolo	paolo	PROPN
ftr-343	194	57	avner	avner	PROPN
ftr-343	194	58	,	,	PUNCT
ftr-343	194	59	border	border	NOUN
ftr-343	194	60	adjustment	adjustment	NOUN
ftr-343	194	61	:	:	PUNCT
ftr-343	194	62	a	a	DET
ftr-343	194	63	tool	tool	NOUN
ftr-343	194	64	to	to	PART
ftr-343	194	65	reconcile	reconcile	VERB
ftr-343	194	66	climate	climate	NOUN
ftr-343	194	67	policy	policy	NOUN
ftr-343	194	68	and	and	CCONJ
ftr-343	194	69	competitiveness	competitiveness	NOUN
ftr-343	194	70	in	in	ADP
ftr-343	194	71	europe	europe	PROPN
ftr-343	194	72	:	:	PUNCT
ftr-343	194	73	a	a	DET
ftr-343	194	74	legal	legal	ADJ
ftr-343	194	75	and	and	CCONJ
ftr-343	194	76	economic	economic	ADJ
ftr-343	194	77	assessment	assessment	NOUN
ftr-343	194	78	,	,	PUNCT
ftr-343	194	79	chaire	chaire	VERB
ftr-343	194	80	développement	développement	ADV
ftr-343	194	81	durable	durable	ADJ
ftr-343	194	82	,	,	PUNCT
ftr-343	194	83	école	école	ADJ
ftr-343	194	84	polytechnique	polytechnique	NOUN
ftr-343	194	85	,	,	PUNCT
ftr-343	194	86	paris	paris	PROPN
ftr-343	194	87	,	,	PUNCT
ftr-343	194	88	cahier	cahier	NOUN
ftr-343	194	89	n	n	CCONJ
ftr-343	194	90	°	°	NUM
ftr-343	194	91	2007	2007	NUM
ftr-343	194	92	-	-	SYM
ftr-343	194	93	07	07	NUM
ftr-343	194	94	-	-	PUNCT
ftr-343	194	95	14	14	NUM
ftr-343	194	96	,	,	PUNCT
ftr-343	194	97	oct	oct	PROPN
ftr-343	194	98	.	.	PROPN
ftr-343	194	99	2007	2007	NUM
ftr-343	194	100	;	;	PUNCT
ftr-343	195	1	joost	joost	PROPN
ftr-343	195	2	pauwelyn	pauwelyn	PROPN
ftr-343	195	3	,	,	PUNCT
ftr-343	195	4	u.s	u.s	PROPN
ftr-343	195	5	.	.	PROPN
ftr-343	195	6	federal	federal	ADJ
ftr-343	195	7	climate	climate	NOUN
ftr-343	195	8	policy	policy	NOUN
ftr-343	195	9	and	and	CCONJ
ftr-343	195	10	competitiveness	competitiveness	NOUN
ftr-343	195	11	concerns	concern	NOUN
ftr-343	195	12	:	:	PUNCT
ftr-343	195	13	the	the	DET
ftr-343	195	14	limits	limit	NOUN
ftr-343	195	15	and	and	CCONJ
ftr-343	195	16	options	option	NOUN
ftr-343	195	17	of	of	ADP
ftr-343	195	18	international	international	ADJ
ftr-343	195	19	trade	trade	NOUN
ftr-343	195	20	law	law	NOUN
ftr-343	195	21	(	(	PUNCT
ftr-343	195	22	nicolas	nicolas	PROPN
ftr-343	195	23	institute	institute	PROPN
ftr-343	195	24	for	for	ADP
ftr-343	195	25	environmental	environmental	ADJ
ftr-343	195	26	policy	policy	NOUN
ftr-343	195	27	solutions	solution	NOUN
ftr-343	195	28	,	,	PUNCT
ftr-343	195	29	duke	duke	PROPN
ftr-343	195	30	university	university	PROPN
ftr-343	195	31	,	,	PUNCT
ftr-343	195	32	working	working	NOUN
ftr-343	195	33	paper	paper	NOUN
ftr-343	195	34	no	no	INTJ
ftr-343	195	35	.	.	NOUN
ftr-343	196	1	07	07	NUM
ftr-343	196	2	-	-	SYM
ftr-343	196	3	02	02	NUM
ftr-343	196	4	,	,	PUNCT
ftr-343	196	5	apr	apr	NOUN
ftr-343	196	6	.	.	PROPN
ftr-343	196	7	2007	2007	NUM
ftr-343	196	8	)	)	PUNCT
ftr-343	197	1	(	(	PUNCT
ftr-343	197	2	hereinafter	hereinafter	NOUN
ftr-343	197	3	“	"	PUNCT
ftr-343	197	4	u.s	u.s	PROPN
ftr-343	197	5	.	.	PROPN
ftr-343	197	6	federal	federal	ADJ
ftr-343	197	7	climate	climate	NOUN
ftr-343	197	8	policy	policy	NOUN
ftr-343	197	9	”	"	PUNCT
ftr-343	197	10	)	)	PUNCT
ftr-343	197	11	,	,	PUNCT
ftr-343	197	12	http://nicholasinstitute.duke.edu/climate/policydesign/u.s.-federal-climatepolicy-and-competitiveness-concerns-the-limits-and-options-of-international-tradelaw	http://nicholasinstitute.duke.edu/climate/policydesign/u.s.-federal-climatepolicy-and-competitiveness-concerns-the-limits-and-options-of-international-tradelaw	X
ftr-343	198	1	[	[	X
ftr-343	198	2	hereinafter	hereinafter	NOUN
ftr-343	198	3	pauwelyn	pauwelyn	NOUN
ftr-343	198	4	,	,	PUNCT
ftr-343	198	5	u.s	u.s	PROPN
ftr-343	198	6	.	.	PROPN
ftr-343	198	7	federal	federal	ADJ
ftr-343	198	8	climate	climate	NOUN
ftr-343	198	9	policy	policy	NOUN
ftr-343	198	10	]	]	X
ftr-343	198	11	;	;	PUNCT
ftr-343	198	12	joost	joost	PROPN
ftr-343	198	13	pauwelyn	pauwelyn	PROPN
ftr-343	198	14	,	,	PUNCT
ftr-343	198	15	testimony	testimony	NOUN
ftr-343	198	16	before	before	ADP
ftr-343	198	17	the	the	DET
ftr-343	198	18	subcomm	subcomm	NOUN
ftr-343	198	19	.	.	PUNCT
ftr-343	199	1	on	on	ADP
ftr-343	199	2	trade	trade	NOUN
ftr-343	199	3	of	of	ADP
ftr-343	199	4	the	the	DET
ftr-343	199	5	h.	h.	PROPN
ftr-343	199	6	comm	comm	NOUN
ftr-343	199	7	.	.	PUNCT
ftr-343	200	1	on	on	ADP
ftr-343	200	2	ways	way	NOUN
ftr-343	200	3	and	and	CCONJ
ftr-343	200	4	means	mean	NOUN
ftr-343	200	5	(	(	PUNCT
ftr-343	200	6	mar	mar	PROPN
ftr-343	200	7	.	.	PROPN
ftr-343	200	8	24	24	NUM
ftr-343	200	9	,	,	PUNCT
ftr-343	200	10	2009	2009	NUM
ftr-343	200	11	)	)	PUNCT
ftr-343	201	1	[	[	X
ftr-343	201	2	hereinafter	hereinafter	NOUN
ftr-343	201	3	pauwelyn	pauwelyn	ADJ
ftr-343	201	4	testimony	testimony	NOUN
ftr-343	201	5	]	]	PUNCT
ftr-343	201	6	,	,	PUNCT
ftr-343	201	7	http://democrats	http://democrat	NOUN
ftr-343	201	8	.	.	PUNCT
ftr-343	201	9	waysandmeans.house.gov/media/pdf/111/pauw.pdf	waysandmeans.house.gov/media/pdf/111/pauw.pdf	NOUN
ftr-343	201	10	;	;	PUNCT
ftr-343	201	11	reinhard	reinhard	NOUN
ftr-343	201	12	quick	quick	ADJ
ftr-343	201	13	border	border	NOUN
ftr-343	201	14	tax	tax	NOUN
ftr-343	201	15	adjustment	adjustment	NOUN
ftr-343	201	16	to	to	PART
ftr-343	201	17	combat	combat	VERB
ftr-343	201	18	carbon	carbon	NOUN
ftr-343	201	19	leakage	leakage	NOUN
ftr-343	201	20	:	:	PUNCT
ftr-343	201	21	a	a	DET
ftr-343	201	22	myth	myth	NOUN
ftr-343	201	23	,	,	PUNCT
ftr-343	201	24	4	4	NUM
ftr-343	201	25	global	global	ADJ
ftr-343	201	26	trade	trade	PROPN
ftr-343	201	27	&	&	CCONJ
ftr-343	201	28	customs	customs	PROPN
ftr-343	201	29	j.	j.	PROPN
ftr-343	201	30	353	353	NUM
ftr-343	201	31	(	(	PUNCT
ftr-343	201	32	2009	2009	NUM
ftr-343	201	33	)	)	PUNCT
ftr-343	201	34	;	;	PUNCT
ftr-343	201	35	katerina	katerina	PROPN
ftr-343	201	36	holzer	holzer	PROPN
ftr-343	201	37	,	,	PUNCT
ftr-343	201	38	proposals	proposal	NOUN
ftr-343	201	39	on	on	ADP
ftr-343	201	40	carbon	carbon	NOUN
ftr-343	201	41	-	-	PUNCT
ftr-343	201	42	related	relate	VERB
ftr-343	201	43	border	border	NOUN
ftr-343	201	44	adjustments	adjustment	NOUN
ftr-343	201	45	:	:	PUNCT
ftr-343	201	46	prospects	prospect	NOUN
ftr-343	201	47	for	for	ADP
ftr-343	201	48	wto	wto	PROPN
ftr-343	201	49	compliance	compliance	NOUN
ftr-343	201	50	,	,	PUNCT
ftr-343	201	51	4	4	NUM
ftr-343	201	52	carbon	carbon	NOUN
ftr-343	201	53	&	&	CCONJ
ftr-343	201	54	climate	climate	PROPN
ftr-343	201	55	l.	l.	PROPN
ftr-343	201	56	rev	rev	PROPN
ftr-343	201	57	.	.	PROPN
ftr-343	201	58	51	51	NUM
ftr-343	201	59	(	(	PUNCT
ftr-343	201	60	2010	2010	NUM
ftr-343	201	61	)	)	PUNCT
ftr-343	201	62	.	.	PUNCT
ftr-343	202	1	a	a	DET
ftr-343	202	2	recent	recent	ADJ
ftr-343	202	3	study	study	NOUN
ftr-343	202	4	coauthored	coauthore	VERB
ftr-343	202	5	by	by	ADP
ftr-343	202	6	the	the	DET
ftr-343	202	7	secretariat	secretariat	NOUN
ftr-343	202	8	of	of	ADP
ftr-343	202	9	the	the	DET
ftr-343	202	10	wto	wto	PROPN
ftr-343	202	11	and	and	CCONJ
ftr-343	202	12	the	the	DET
ftr-343	202	13	united	united	PROPN
ftr-343	202	14	nations	nations	PROPN
ftr-343	202	15	environment	environment	NOUN
ftr-343	202	16	programme	programme	NOUN
ftr-343	202	17	provides	provide	VERB
ftr-343	202	18	a	a	DET
ftr-343	202	19	useful	useful	ADJ
ftr-343	202	20	summary	summary	NOUN
ftr-343	202	21	of	of	ADP
ftr-343	202	22	the	the	DET
ftr-343	202	23	rules	rule	NOUN
ftr-343	202	24	and	and	CCONJ
ftr-343	202	25	references	reference	NOUN
ftr-343	202	26	to	to	ADP
ftr-343	202	27	some	some	PRON
ftr-343	202	28	of	of	ADP
ftr-343	202	29	the	the	DET
ftr-343	202	30	literature	literature	NOUN
ftr-343	202	31	,	,	PUNCT
ftr-343	202	32	without	without	ADP
ftr-343	202	33	,	,	PUNCT
ftr-343	202	34	however	however	ADV
ftr-343	202	35	,	,	PUNCT
ftr-343	202	36	settling	settle	VERB
ftr-343	202	37	any	any	PRON
ftr-343	202	38	of	of	ADP
ftr-343	202	39	the	the	DET
ftr-343	202	40	disputes	dispute	NOUN
ftr-343	202	41	described	describe	VERB
ftr-343	202	42	in	in	ADP
ftr-343	202	43	what	what	PRON
ftr-343	202	44	follows	follow	VERB
ftr-343	202	45	;	;	PUNCT
ftr-343	202	46	see	see	VERB
ftr-343	202	47	wto	wto	PROPN
ftr-343	202	48	-	-	PUNCT
ftr-343	202	49	unep	unep	NOUN
ftr-343	202	50	,	,	PUNCT
ftr-343	202	51	supra	supra	PROPN
ftr-343	202	52	note	note	NOUN
ftr-343	202	53	12	12	NUM
ftr-343	202	54	,	,	PUNCT
ftr-343	202	55	at	at	ADP
ftr-343	202	56	103	103	NUM
ftr-343	202	57	-	-	SYM
ftr-343	202	58	10	10	NUM
ftr-343	202	59	.	.	PUNCT
ftr-343	203	1	most	most	ADJ
ftr-343	203	2	of	of	ADP
ftr-343	203	3	this	this	DET
ftr-343	203	4	literature	literature	NOUN
ftr-343	203	5	considers	consider	VERB
ftr-343	203	6	only	only	ADV
ftr-343	203	7	btas	bta	NOUN
ftr-343	203	8	for	for	ADP
ftr-343	203	9	environmental	environmental	ADJ
ftr-343	203	10	taxes	taxis	NOUN
ftr-343	203	11	,	,	PUNCT
ftr-343	203	12	including	include	VERB
ftr-343	203	13	in	in	ADP
ftr-343	203	14	some	some	DET
ftr-343	203	15	instances	instance	NOUN
ftr-343	203	16	carbon	carbon	NOUN
ftr-343	203	17	taxes	taxis	NOUN
ftr-343	203	18	.	.	PUNCT
ftr-343	204	1	very	very	ADV
ftr-343	204	2	little	little	ADJ
ftr-343	204	3	of	of	ADP
ftr-343	204	4	it	it	PRON
ftr-343	204	5	considers	consider	VERB
ftr-343	204	6	border	border	NOUN
ftr-343	204	7	adjustments	adjustment	NOUN
ftr-343	204	8	for	for	ADP
ftr-343	204	9	the	the	DET
ftr-343	204	10	cost	cost	NOUN
ftr-343	204	11	of	of	ADP
ftr-343	204	12	emissions	emission	NOUN
ftr-343	204	13	allowances	allowance	NOUN
ftr-343	204	14	under	under	ADP
ftr-343	204	15	cap	cap	NOUN
ftr-343	204	16	and	and	CCONJ
ftr-343	204	17	trade	trade	NOUN
ftr-343	204	18	systems	system	NOUN
ftr-343	204	19	,	,	PUNCT
ftr-343	204	20	much	much	ADV
ftr-343	204	21	less	less	ADJ
ftr-343	204	22	the	the	DET
ftr-343	204	23	implications	implication	NOUN
ftr-343	204	24	of	of	ADP
ftr-343	204	25	free	free	ADJ
ftr-343	204	26	distribution	distribution	NOUN
ftr-343	204	27	of	of	ADP
ftr-343	204	28	allowances	allowance	NOUN
ftr-343	204	29	,	,	PUNCT
ftr-343	204	30	or	or	CCONJ
ftr-343	204	31	bas	bas	PROPN
ftr-343	204	32	for	for	ADP
ftr-343	204	33	costs	cost	NOUN
ftr-343	204	34	incurred	incur	VERB
ftr-343	204	35	for	for	ADP
ftr-343	204	36	permits	permit	NOUN
ftr-343	204	37	bought	buy	VERB
ftr-343	204	38	on	on	ADP
ftr-343	204	39	the	the	DET
ftr-343	204	40	secondary	secondary	ADJ
ftr-343	204	41	market	market	NOUN
ftr-343	204	42	,	,	PUNCT
ftr-343	204	43	capture	capture	NOUN
ftr-343	204	44	and	and	CCONJ
ftr-343	204	45	storage	storage	NOUN
ftr-343	204	46	of	of	ADP
ftr-343	204	47	carbon	carbon	NOUN
ftr-343	204	48	,	,	PUNCT
ftr-343	204	49	and	and	CCONJ
ftr-343	204	50	the	the	DET
ftr-343	204	51	clean	clean	ADJ
ftr-343	204	52	development	development	NOUN
ftr-343	204	53	mechanism	mechanism	NOUN
ftr-343	204	54	.	.	PUNCT
ftr-343	205	1	the	the	DET
ftr-343	205	2	exceptions	exception	NOUN
ftr-343	205	3	,	,	PUNCT
ftr-343	205	4	in	in	ADP
ftr-343	205	5	addition	addition	NOUN
ftr-343	205	6	to	to	ADP
ftr-343	205	7	de	de	X
ftr-343	205	8	cendra	cendra	PROPN
ftr-343	205	9	,	,	PUNCT
ftr-343	205	10	supra	supra	PROPN
ftr-343	205	11	note	note	NOUN
ftr-343	205	12	12	12	NUM
ftr-343	205	13	,	,	PUNCT
ftr-343	205	14	hufbauer	hufbauer	NOUN
ftr-343	205	15	,	,	PUNCT
ftr-343	205	16	charnovitz	charnovitz	PROPN
ftr-343	205	17	&	&	CCONJ
ftr-343	205	18	kim	kim	PROPN
ftr-343	205	19	,	,	PUNCT
ftr-343	205	20	supra	supra	PROPN
ftr-343	205	21	note	note	NOUN
ftr-343	205	22	9	9	NUM
ftr-343	205	23	,	,	PUNCT
ftr-343	205	24	godard	godard	NOUN
ftr-343	205	25	,	,	PUNCT
ftr-343	205	26	supra	supra	NOUN
ftr-343	205	27	,	,	PUNCT
ftr-343	205	28	and	and	CCONJ
ftr-343	205	29	avner	avner	PROPN
ftr-343	205	30	,	,	PUNCT
ftr-343	205	31	supra	supra	NOUN
ftr-343	205	32	,	,	PUNCT
ftr-343	205	33	include	include	VERB
ftr-343	205	34	the	the	DET
ftr-343	205	35	2011	2011	NUM
ftr-343	205	36	]	]	PUNCT
ftr-343	205	37	border	border	NOUN
ftr-343	205	38	adjustments	adjustment	NOUN
ftr-343	205	39	for	for	ADP
ftr-343	205	40	carbon	carbon	NOUN
ftr-343	205	41	taxes	taxis	NOUN
ftr-343	205	42	233	233	NUM
ftr-343	205	43	(	(	PUNCT
ftr-343	205	44	and	and	CCONJ
ftr-343	205	45	many	many	ADJ
ftr-343	205	46	subsidiary	subsidiary	ADJ
ftr-343	205	47	ones	one	NOUN
ftr-343	205	48	)	)	PUNCT
ftr-343	205	49	arise:16	arise:16	PUNCT
ftr-343	205	50	(	(	PUNCT
ftr-343	205	51	1	1	X
ftr-343	205	52	)	)	PUNCT
ftr-343	205	53	whether	whether	SCONJ
ftr-343	205	54	the	the	DET
ftr-343	205	55	border	border	NOUN
ftr-343	205	56	tax	tax	NOUN
ftr-343	205	57	adjustments	adjustment	NOUN
ftr-343	205	58	that	that	PRON
ftr-343	205	59	convert	convert	VERB
ftr-343	205	60	an	an	DET
ftr-343	205	61	origin	origin	NOUN
ftr-343	205	62	-	-	PUNCT
ftr-343	205	63	based	base	VERB
ftr-343	205	64	carbon	carbon	NOUN
ftr-343	205	65	tax	tax	NOUN
ftr-343	205	66	to	to	ADP
ftr-343	205	67	a	a	DET
ftr-343	205	68	destination	destination	NOUN
ftr-343	205	69	-	-	PUNCT
ftr-343	205	70	based	base	VERB
ftr-343	205	71	tax	tax	NOUN
ftr-343	205	72	are	be	AUX
ftr-343	205	73	consistent	consistent	ADJ
ftr-343	205	74	with	with	ADP
ftr-343	205	75	the	the	DET
ftr-343	205	76	basic	basic	ADJ
ftr-343	205	77	rules	rule	NOUN
ftr-343	205	78	governing	govern	VERB
ftr-343	205	79	international	international	ADJ
ftr-343	205	80	trade	trade	NOUN
ftr-343	205	81	,	,	PUNCT
ftr-343	205	82	(	(	PUNCT
ftr-343	205	83	2	2	X
ftr-343	205	84	)	)	PUNCT
ftr-343	205	85	if	if	SCONJ
ftr-343	205	86	not	not	PART
ftr-343	205	87	,	,	PUNCT
ftr-343	205	88	whether	whether	SCONJ
ftr-343	205	89	an	an	DET
ftr-343	205	90	exception	exception	NOUN
ftr-343	205	91	might	might	AUX
ftr-343	205	92	be	be	AUX
ftr-343	205	93	granted	grant	VERB
ftr-343	205	94	under	under	ADP
ftr-343	205	95	article	article	NOUN
ftr-343	205	96	xx	xx	NUM
ftr-343	205	97	of	of	ADP
ftr-343	205	98	the	the	DET
ftr-343	205	99	gatt	gatt	NOUN
ftr-343	205	100	,	,	PUNCT
ftr-343	205	101	(	(	PUNCT
ftr-343	205	102	3	3	X
ftr-343	205	103	)	)	PUNCT
ftr-343	205	104	whether	whether	SCONJ
ftr-343	205	105	the	the	DET
ftr-343	205	106	conclusions	conclusion	NOUN
ftr-343	205	107	regarding	regard	VERB
ftr-343	205	108	btas	bta	NOUN
ftr-343	205	109	for	for	ADP
ftr-343	205	110	carbon	carbon	NOUN
ftr-343	205	111	taxes	taxis	NOUN
ftr-343	205	112	would	would	AUX
ftr-343	205	113	be	be	AUX
ftr-343	205	114	valid	valid	ADJ
ftr-343	205	115	for	for	ADP
ftr-343	205	116	bas	bas	PROPN
ftr-343	205	117	for	for	ADP
ftr-343	205	118	the	the	DET
ftr-343	205	119	cost	cost	NOUN
ftr-343	205	120	of	of	ADP
ftr-343	205	121	emissions	emission	NOUN
ftr-343	205	122	permits	permit	NOUN
ftr-343	205	123	that	that	PRON
ftr-343	205	124	are	be	AUX
ftr-343	205	125	purchased	purchase	VERB
ftr-343	205	126	from	from	ADP
ftr-343	205	127	governments	government	NOUN
ftr-343	205	128	,	,	PUNCT
ftr-343	205	129	(	(	PUNCT
ftr-343	205	130	4	4	X
ftr-343	205	131	)	)	PUNCT
ftr-343	205	132	whether	whether	SCONJ
ftr-343	205	133	free	free	ADJ
ftr-343	205	134	allocation	allocation	NOUN
ftr-343	205	135	of	of	ADP
ftr-343	205	136	allowances	allowance	NOUN
ftr-343	205	137	(	(	PUNCT
ftr-343	205	138	the	the	DET
ftr-343	205	139	analog	analog	NOUN
ftr-343	205	140	of	of	ADP
ftr-343	205	141	inframarginal	inframarginal	ADJ
ftr-343	205	142	exemptions	exemption	NOUN
ftr-343	205	143	from	from	ADP
ftr-343	205	144	carbon	carbon	NOUN
ftr-343	205	145	taxes	taxis	NOUN
ftr-343	205	146	)	)	PUNCT
ftr-343	205	147	would	would	AUX
ftr-343	205	148	undermine	undermine	VERB
ftr-343	205	149	the	the	DET
ftr-343	205	150	case	case	NOUN
ftr-343	205	151	for	for	ADP
ftr-343	205	152	bas	bas	PROPN
ftr-343	205	153	,	,	PUNCT
ftr-343	205	154	(	(	PUNCT
ftr-343	205	155	5	5	X
ftr-343	205	156	)	)	PUNCT
ftr-343	205	157	whether	whether	SCONJ
ftr-343	205	158	bas	bas	PROPN
ftr-343	205	159	would	would	AUX
ftr-343	205	160	be	be	AUX
ftr-343	205	161	allowed	allow	VERB
ftr-343	205	162	for	for	ADP
ftr-343	205	163	permits	permit	NOUN
ftr-343	205	164	bought	buy	VERB
ftr-343	205	165	on	on	ADP
ftr-343	205	166	the	the	DET
ftr-343	205	167	secondary	secondary	ADJ
ftr-343	205	168	market	market	NOUN
ftr-343	205	169	,	,	PUNCT
ftr-343	205	170	and	and	CCONJ
ftr-343	205	171	(	(	PUNCT
ftr-343	205	172	6	6	X
ftr-343	205	173	)	)	PUNCT
ftr-343	205	174	whether	whether	SCONJ
ftr-343	205	175	they	they	PRON
ftr-343	205	176	would	would	AUX
ftr-343	205	177	be	be	AUX
ftr-343	205	178	allowed	allow	VERB
ftr-343	205	179	for	for	ADP
ftr-343	205	180	costs	cost	NOUN
ftr-343	205	181	incurred	incur	VERB
ftr-343	205	182	in	in	ADP
ftr-343	205	183	sequestration	sequestration	NOUN
ftr-343	205	184	of	of	ADP
ftr-343	205	185	co2	co2	NOUN
ftr-343	205	186	or	or	CCONJ
ftr-343	205	187	under	under	ADP
ftr-343	205	188	the	the	DET
ftr-343	205	189	clean	clean	ADJ
ftr-343	205	190	development	development	NOUN
ftr-343	205	191	mechanism	mechanism	NOUN
ftr-343	205	192	(	(	PUNCT
ftr-343	205	193	cdm	cdm	NOUN
ftr-343	205	194	)	)	PUNCT
ftr-343	205	195	.	.	PUNCT
ftr-343	206	1	the	the	DET
ftr-343	206	2	next	next	ADJ
ftr-343	206	3	section	section	NOUN
ftr-343	206	4	explains	explain	VERB
ftr-343	206	5	the	the	DET
ftr-343	206	6	relevant	relevant	ADJ
ftr-343	206	7	gatt	gatt	NOUN
ftr-343	206	8	and	and	CCONJ
ftr-343	206	9	ascm	ascm	NOUN
ftr-343	206	10	rules	rule	NOUN
ftr-343	206	11	and	and	CCONJ
ftr-343	206	12	discusses	discuss	VERB
ftr-343	206	13	some	some	DET
ftr-343	206	14	preliminary	preliminary	ADJ
ftr-343	206	15	matters	matter	NOUN
ftr-343	206	16	.	.	PUNCT
ftr-343	207	1	sections	section	NOUN
ftr-343	207	2	iii	iii	PROPN
ftr-343	207	3	and	and	CCONJ
ftr-343	207	4	iv	iv	NUM
ftr-343	207	5	,	,	PUNCT
ftr-343	207	6	which	which	PRON
ftr-343	207	7	constitute	constitute	VERB
ftr-343	207	8	the	the	DET
ftr-343	207	9	heart	heart	NOUN
ftr-343	207	10	of	of	ADP
ftr-343	207	11	the	the	DET
ftr-343	207	12	article	article	NOUN
ftr-343	207	13	,	,	PUNCT
ftr-343	207	14	address	address	VERB
ftr-343	207	15	the	the	DET
ftr-343	207	16	first	first	ADJ
ftr-343	207	17	two	two	NUM
ftr-343	207	18	of	of	ADP
ftr-343	207	19	the	the	DET
ftr-343	207	20	issues	issue	NOUN
ftr-343	207	21	raised	raise	VERB
ftr-343	207	22	above	above	ADV
ftr-343	207	23	.	.	PUNCT
ftr-343	208	1	section	section	NOUN
ftr-343	208	2	v	v	PROPN
ftr-343	208	3	considers	consider	VERB
ftr-343	208	4	the	the	DET
ftr-343	208	5	other	other	ADJ
ftr-343	208	6	four	four	NUM
ftr-343	208	7	,	,	PUNCT
ftr-343	208	8	albeit	albeit	SCONJ
ftr-343	208	9	in	in	ADP
ftr-343	208	10	considerably	considerably	ADV
ftr-343	208	11	less	less	ADJ
ftr-343	208	12	detail	detail	NOUN
ftr-343	208	13	.	.	PUNCT
ftr-343	209	1	section	section	NOUN
ftr-343	209	2	vi	vi	PROPN
ftr-343	209	3	summarizes	summarize	NOUN
ftr-343	209	4	and	and	CCONJ
ftr-343	209	5	concludes	conclude	VERB
ftr-343	209	6	.	.	PUNCT
ftr-343	210	1	sections	section	NOUN
ftr-343	210	2	iii	iii	PROPN
ftr-343	210	3	and	and	CCONJ
ftr-343	210	4	iv	iv	NUM
ftr-343	210	5	,	,	PUNCT
ftr-343	210	6	being	be	AUX
ftr-343	210	7	concerned	concern	VERB
ftr-343	210	8	with	with	ADP
ftr-343	210	9	border	border	NOUN
ftr-343	210	10	adjustments	adjustment	NOUN
ftr-343	210	11	for	for	ADP
ftr-343	210	12	carbon	carbon	NOUN
ftr-343	210	13	taxes	taxis	NOUN
ftr-343	210	14	,	,	PUNCT
ftr-343	210	15	generally	generally	ADV
ftr-343	210	16	refer	refer	VERB
ftr-343	210	17	to	to	ADP
ftr-343	210	18	btas	bta	NOUN
ftr-343	210	19	,	,	PUNCT
ftr-343	210	20	even	even	ADV
ftr-343	210	21	though	though	SCONJ
ftr-343	210	22	more	more	ADJ
ftr-343	210	23	generic	generic	ADJ
ftr-343	210	24	references	reference	NOUN
ftr-343	210	25	to	to	ADP
ftr-343	210	26	bas	bas	PROPN
ftr-343	210	27	might	might	AUX
ftr-343	210	28	be	be	AUX
ftr-343	210	29	appropriate	appropriate	ADJ
ftr-343	210	30	in	in	ADP
ftr-343	210	31	some	some	DET
ftr-343	210	32	cases	case	NOUN
ftr-343	210	33	.	.	PUNCT
ftr-343	211	1	ii	ii	X
ftr-343	211	2	.	.	PUNCT
ftr-343	212	1	the	the	DET
ftr-343	212	2	gatt	gatt	PROPN
ftr-343	212	3	and	and	CCONJ
ftr-343	212	4	the	the	DET
ftr-343	212	5	ascm	ascm	NOUN
ftr-343	212	6	it	it	PRON
ftr-343	212	7	is	be	AUX
ftr-343	212	8	useful	useful	ADJ
ftr-343	212	9	to	to	PART
ftr-343	212	10	distinguish	distinguish	VERB
ftr-343	212	11	between	between	ADP
ftr-343	212	12	the	the	DET
ftr-343	212	13	“	"	PUNCT
ftr-343	212	14	basic	basic	ADJ
ftr-343	212	15	”	"	PUNCT
ftr-343	212	16	international	international	ADJ
ftr-343	212	17	trade	trade	NOUN
ftr-343	212	18	rules	rule	NOUN
ftr-343	212	19	and	and	CCONJ
ftr-343	212	20	the	the	DET
ftr-343	212	21	exceptions	exception	NOUN
ftr-343	212	22	to	to	ADP
ftr-343	212	23	those	those	DET
ftr-343	212	24	rules	rule	NOUN
ftr-343	212	25	allowed	allow	VERB
ftr-343	212	26	under	under	ADP
ftr-343	212	27	article	article	NOUN
ftr-343	212	28	xx	xx	NUM
ftr-343	212	29	of	of	ADP
ftr-343	212	30	the	the	DET
ftr-343	212	31	gatt	gatt	PROPN
ftr-343	212	32	.	.	PUNCT
ftr-343	213	1	excellent	excellent	ADJ
ftr-343	213	2	discussion	discussion	NOUN
ftr-343	213	3	in	in	ADP
ftr-343	213	4	jason	jason	PROPN
ftr-343	213	5	e.	e.	PROPN
ftr-343	213	6	bordoff	bordoff	PROPN
ftr-343	213	7	,	,	PUNCT
ftr-343	213	8	international	international	ADJ
ftr-343	213	9	trade	trade	NOUN
ftr-343	213	10	law	law	NOUN
ftr-343	213	11	and	and	CCONJ
ftr-343	213	12	the	the	DET
ftr-343	213	13	economics	economic	NOUN
ftr-343	213	14	of	of	ADP
ftr-343	213	15	climate	climate	NOUN
ftr-343	213	16	policy	policy	NOUN
ftr-343	213	17	:	:	PUNCT
ftr-343	213	18	evaluating	evaluate	VERB
ftr-343	213	19	the	the	DET
ftr-343	213	20	legality	legality	NOUN
ftr-343	213	21	and	and	CCONJ
ftr-343	213	22	effectiveness	effectiveness	NOUN
ftr-343	213	23	of	of	ADP
ftr-343	213	24	proposals	proposal	NOUN
ftr-343	213	25	to	to	PART
ftr-343	213	26	address	address	VERB
ftr-343	213	27	competitiveness	competitiveness	NOUN
ftr-343	213	28	and	and	CCONJ
ftr-343	213	29	leakage	leakage	NOUN
ftr-343	213	30	concerns	concern	NOUN
ftr-343	213	31	,	,	PUNCT
ftr-343	213	32	in	in	ADP
ftr-343	213	33	climate	climate	NOUN
ftr-343	213	34	change	change	NOUN
ftr-343	213	35	,	,	PUNCT
ftr-343	213	36	trade	trade	NOUN
ftr-343	213	37	and	and	CCONJ
ftr-343	213	38	competitiveness	competitiveness	NOUN
ftr-343	213	39	:	:	PUNCT
ftr-343	213	40	is	be	AUX
ftr-343	213	41	a	a	DET
ftr-343	213	42	collision	collision	NOUN
ftr-343	213	43	inevitable	inevitable	ADJ
ftr-343	213	44	?	?	PUNCT
ftr-343	214	1	35	35	NUM
ftr-343	214	2	(	(	PUNCT
ftr-343	214	3	lael	lael	PROPN
ftr-343	214	4	brainard	brainard	PROPN
ftr-343	214	5	and	and	CCONJ
ftr-343	214	6	isaac	isaac	PROPN
ftr-343	214	7	sorkin	sorkin	PROPN
ftr-343	214	8	eds	eds	PROPN
ftr-343	214	9	.	.	PROPN
ftr-343	214	10	2009	2009	NUM
ftr-343	214	11	)	)	PUNCT
ftr-343	214	12	.	.	PUNCT
ftr-343	215	1	16	16	NUM
ftr-343	215	2	.	.	PUNCT
ftr-343	216	1	implementation	implementation	NOUN
ftr-343	216	2	of	of	ADP
ftr-343	216	3	bas	bas	PROPN
ftr-343	216	4	would	would	AUX
ftr-343	216	5	also	also	ADV
ftr-343	216	6	face	face	VERB
ftr-343	216	7	daunting	daunt	VERB
ftr-343	216	8	technical	technical	ADJ
ftr-343	216	9	and	and	CCONJ
ftr-343	216	10	administrative	administrative	ADJ
ftr-343	216	11	challenges	challenge	NOUN
ftr-343	216	12	,	,	PUNCT
ftr-343	216	13	as	as	ADV
ftr-343	216	14	well	well	ADV
ftr-343	216	15	as	as	ADP
ftr-343	216	16	strong	strong	ADJ
ftr-343	216	17	opposition	opposition	NOUN
ftr-343	216	18	from	from	ADP
ftr-343	216	19	noncommitting	noncommitte	VERB
ftr-343	216	20	countries	country	NOUN
ftr-343	216	21	.	.	PUNCT
ftr-343	217	1	these	these	DET
ftr-343	217	2	issues	issue	NOUN
ftr-343	217	3	are	be	AUX
ftr-343	217	4	not	not	PART
ftr-343	217	5	addressed	address	VERB
ftr-343	217	6	here	here	ADV
ftr-343	217	7	.	.	PUNCT
ftr-343	218	1	see	see	VERB
ftr-343	218	2	,	,	PUNCT
ftr-343	218	3	however	however	ADV
ftr-343	218	4	,	,	PUNCT
ftr-343	218	5	wooders	wooder	NOUN
ftr-343	218	6	,	,	PUNCT
ftr-343	218	7	reinaud	reinaud	VERB
ftr-343	218	8	&	&	CCONJ
ftr-343	218	9	cosbey	cosbey	PROPN
ftr-343	218	10	,	,	PUNCT
ftr-343	218	11	supra	supra	PROPN
ftr-343	218	12	note	note	PROPN
ftr-343	218	13	1	1	NUM
ftr-343	218	14	,	,	PUNCT
ftr-343	218	15	mclure	mclure	NOUN
ftr-343	218	16	,	,	PUNCT
ftr-343	218	17	supra	supra	PROPN
ftr-343	218	18	note	note	NOUN
ftr-343	218	19	1	1	NUM
ftr-343	218	20	,	,	PUNCT
ftr-343	218	21	and	and	CCONJ
ftr-343	218	22	charles	charles	PROPN
ftr-343	218	23	e.	e.	PROPN
ftr-343	218	24	mclure	mclure	PROPN
ftr-343	218	25	,	,	PUNCT
ftr-343	218	26	jr	jr	PROPN
ftr-343	218	27	.	.	PROPN
ftr-343	218	28	,	,	PUNCT
ftr-343	218	29	border	border	NOUN
ftr-343	218	30	adjustments	adjustment	NOUN
ftr-343	218	31	for	for	ADP
ftr-343	218	32	carbon	carbon	NOUN
ftr-343	218	33	taxes	taxis	NOUN
ftr-343	218	34	and	and	CCONJ
ftr-343	218	35	the	the	DET
ftr-343	218	36	cost	cost	NOUN
ftr-343	218	37	of	of	ADP
ftr-343	218	38	co2	co2	NOUN
ftr-343	218	39	emissions	emission	NOUN
ftr-343	218	40	permits	permit	NOUN
ftr-343	218	41	:	:	PUNCT
ftr-343	218	42	politics	politic	NOUN
ftr-343	218	43	,	,	PUNCT
ftr-343	218	44	economics	economic	NOUN
ftr-343	218	45	,	,	PUNCT
ftr-343	218	46	administration	administration	NOUN
ftr-343	218	47	,	,	PUNCT
ftr-343	218	48	and	and	CCONJ
ftr-343	218	49	international	international	ADJ
ftr-343	218	50	trade	trade	NOUN
ftr-343	218	51	rules	rule	NOUN
ftr-343	218	52	,	,	PUNCT
ftr-343	218	53	64	64	NUM
ftr-343	218	54	bull	bull	NOUN
ftr-343	218	55	.	.	PUNCT
ftr-343	219	1	for	for	ADP
ftr-343	219	2	int’l	int’l	NOUN
ftr-343	219	3	tax’n	tax’n	NUM
ftr-343	219	4	585	585	NUM
ftr-343	219	5	(	(	PUNCT
ftr-343	219	6	2010	2010	NUM
ftr-343	219	7	)	)	PUNCT
ftr-343	219	8	.	.	PUNCT
ftr-343	220	1	pauwelyn	pauwelyn	ADJ
ftr-343	220	2	,	,	PUNCT
ftr-343	220	3	testimony	testimony	NOUN
ftr-343	220	4	,	,	PUNCT
ftr-343	220	5	supra	supra	PROPN
ftr-343	220	6	note	note	NOUN
ftr-343	220	7	15	15	NUM
ftr-343	220	8	,	,	PUNCT
ftr-343	220	9	stresses	stress	VERB
ftr-343	220	10	the	the	DET
ftr-343	220	11	need	need	NOUN
ftr-343	220	12	to	to	PART
ftr-343	220	13	strive	strive	VERB
ftr-343	220	14	for	for	ADP
ftr-343	220	15	administrative	administrative	ADJ
ftr-343	220	16	feasibility	feasibility	NOUN
ftr-343	220	17	,	,	PUNCT
ftr-343	220	18	and	and	CCONJ
ftr-343	220	19	julia	julia	PROPN
ftr-343	220	20	reinaud	reinaud	PROPN
ftr-343	220	21	,	,	PUNCT
ftr-343	220	22	climate	climate	NOUN
ftr-343	220	23	policy	policy	NOUN
ftr-343	220	24	and	and	CCONJ
ftr-343	220	25	carbon	carbon	NOUN
ftr-343	220	26	leakage	leakage	NOUN
ftr-343	220	27	–	–	PUNCT
ftr-343	220	28	impacts	impact	NOUN
ftr-343	220	29	of	of	ADP
ftr-343	220	30	the	the	DET
ftr-343	220	31	european	european	PROPN
ftr-343	220	32	emissions	emissions	PROPN
ftr-343	220	33	trading	trading	NOUN
ftr-343	220	34	scheme	scheme	NOUN
ftr-343	220	35	on	on	ADP
ftr-343	220	36	aluminum	aluminum	NOUN
ftr-343	220	37	,	,	PUNCT
ftr-343	220	38	int’l	int’l	NUM
ftr-343	220	39	energy	energy	NOUN
ftr-343	220	40	agency	agency	NOUN
ftr-343	220	41	information	information	PROPN
ftr-343	220	42	paper	paper	NOUN
ftr-343	220	43	37	37	NUM
ftr-343	220	44	(	(	PUNCT
ftr-343	220	45	2008	2008	NUM
ftr-343	220	46	)	)	PUNCT
ftr-343	220	47	,	,	PUNCT
ftr-343	220	48	stresses	stress	VERB
ftr-343	220	49	that	that	SCONJ
ftr-343	220	50	“	"	PUNCT
ftr-343	220	51	there	there	PRON
ftr-343	220	52	is	be	VERB
ftr-343	220	53	an	an	DET
ftr-343	220	54	inherent	inherent	ADJ
ftr-343	220	55	tension	tension	NOUN
ftr-343	220	56	between	between	ADP
ftr-343	220	57	full	full	ADJ
ftr-343	220	58	coverage	coverage	NOUN
ftr-343	220	59	on	on	ADP
ftr-343	220	60	the	the	DET
ftr-343	220	61	one	one	NUM
ftr-343	220	62	hand	hand	NOUN
ftr-343	220	63	,	,	PUNCT
ftr-343	220	64	and	and	CCONJ
ftr-343	220	65	administrative	administrative	ADJ
ftr-343	220	66	feasibility	feasibility	NOUN
ftr-343	220	67	on	on	ADP
ftr-343	220	68	the	the	DET
ftr-343	220	69	other	other	ADJ
ftr-343	220	70	.	.	PUNCT
ftr-343	220	71	”	"	PUNCT
ftr-343	221	1	234	234	NUM
ftr-343	221	2	florida	florida	PROPN
ftr-343	221	3	tax	tax	NOUN
ftr-343	221	4	review	review	NOUN
ftr-343	221	5	[	[	X
ftr-343	221	6	vol	vol	NOUN
ftr-343	221	7	.	.	PUNCT
ftr-343	221	8	11:4	11:4	NUM
ftr-343	221	9	a.	a.	NOUN
ftr-343	221	10	the	the	DET
ftr-343	221	11	basic	basic	ADJ
ftr-343	221	12	rules	rule	NOUN
ftr-343	221	13	the	the	DET
ftr-343	221	14	rules	rule	NOUN
ftr-343	221	15	that	that	PRON
ftr-343	221	16	are	be	AUX
ftr-343	221	17	most	most	ADV
ftr-343	221	18	relevant	relevant	ADJ
ftr-343	221	19	for	for	ADP
ftr-343	221	20	present	present	ADJ
ftr-343	221	21	purposes	purpose	NOUN
ftr-343	221	22	are	be	AUX
ftr-343	221	23	those	those	PRON
ftr-343	221	24	providing	provide	VERB
ftr-343	221	25	“	"	PUNCT
ftr-343	221	26	national	national	ADJ
ftr-343	221	27	treatment	treatment	NOUN
ftr-343	221	28	”	"	PUNCT
ftr-343	221	29	of	of	ADP
ftr-343	221	30	imports	import	NOUN
ftr-343	221	31	and	and	CCONJ
ftr-343	221	32	“	"	PUNCT
ftr-343	221	33	most	most	ADV
ftr-343	221	34	-	-	PUNCT
ftr-343	221	35	favored	favor	VERB
ftr-343	221	36	nation	nation	NOUN
ftr-343	221	37	treatment	treatment	NOUN
ftr-343	221	38	”	"	PUNCT
ftr-343	221	39	of	of	ADP
ftr-343	221	40	imports	import	NOUN
ftr-343	221	41	and	and	CCONJ
ftr-343	221	42	exports	export	NOUN
ftr-343	221	43	and	and	CCONJ
ftr-343	221	44	those	those	PRON
ftr-343	221	45	that	that	PRON
ftr-343	221	46	define	define	VERB
ftr-343	221	47	subsidies	subsidy	NOUN
ftr-343	221	48	.	.	PUNCT
ftr-343	222	1	national	national	ADJ
ftr-343	222	2	treatment	treatment	NOUN
ftr-343	222	3	.	.	PUNCT
ftr-343	223	1	the	the	DET
ftr-343	223	2	first	first	ADJ
ftr-343	223	3	sentence	sentence	NOUN
ftr-343	223	4	of	of	ADP
ftr-343	223	5	gatt	gatt	PROPN
ftr-343	223	6	article	article	NOUN
ftr-343	223	7	iii.2	iii.2	PROPN
ftr-343	223	8	defines	define	VERB
ftr-343	223	9	national	national	ADJ
ftr-343	223	10	treatment	treatment	NOUN
ftr-343	223	11	.	.	PUNCT
ftr-343	224	1	it	it	PRON
ftr-343	224	2	states	state	VERB
ftr-343	224	3	in	in	ADP
ftr-343	224	4	part	part	NOUN
ftr-343	224	5	:	:	PUNCT
ftr-343	224	6	the	the	DET
ftr-343	224	7	products	product	NOUN
ftr-343	224	8	of	of	ADP
ftr-343	224	9	the	the	DET
ftr-343	224	10	territory	territory	NOUN
ftr-343	224	11	of	of	ADP
ftr-343	224	12	any	any	DET
ftr-343	224	13	contracting	contracting	NOUN
ftr-343	224	14	party	party	NOUN
ftr-343	224	15	imported	import	VERB
ftr-343	224	16	into	into	ADP
ftr-343	224	17	the	the	DET
ftr-343	224	18	territory	territory	NOUN
ftr-343	224	19	of	of	ADP
ftr-343	224	20	any	any	DET
ftr-343	224	21	other	other	ADJ
ftr-343	224	22	contracting	contracting	NOUN
ftr-343	224	23	party	party	NOUN
ftr-343	224	24	shall	shall	AUX
ftr-343	224	25	not	not	PART
ftr-343	224	26	be	be	AUX
ftr-343	224	27	subject	subject	ADJ
ftr-343	224	28	,	,	PUNCT
ftr-343	224	29	directly	directly	ADV
ftr-343	224	30	or	or	CCONJ
ftr-343	224	31	indirectly	indirectly	ADV
ftr-343	224	32	,	,	PUNCT
ftr-343	224	33	to	to	ADP
ftr-343	224	34	internal	internal	ADJ
ftr-343	224	35	taxes	taxis	NOUN
ftr-343	224	36	or	or	CCONJ
ftr-343	224	37	other	other	ADJ
ftr-343	224	38	internal	internal	ADJ
ftr-343	224	39	charges	charge	NOUN
ftr-343	224	40	of	of	ADP
ftr-343	224	41	any	any	DET
ftr-343	224	42	kind	kind	NOUN
ftr-343	224	43	in	in	ADP
ftr-343	224	44	excess	excess	NOUN
ftr-343	224	45	of	of	ADP
ftr-343	224	46	those	those	PRON
ftr-343	224	47	applied	apply	VERB
ftr-343	224	48	,	,	PUNCT
ftr-343	224	49	directly	directly	ADV
ftr-343	224	50	or	or	CCONJ
ftr-343	224	51	indirectly	indirectly	ADV
ftr-343	224	52	,	,	PUNCT
ftr-343	224	53	to	to	PART
ftr-343	224	54	like	like	VERB
ftr-343	224	55	domestic	domestic	ADJ
ftr-343	224	56	products.17	products.17	NOUN
ftr-343	224	57	article	article	NOUN
ftr-343	224	58	ii.2(a	ii.2(a	NOUN
ftr-343	224	59	)	)	PUNCT
ftr-343	224	60	elaborates	elaborate	VERB
ftr-343	224	61	:	:	PUNCT
ftr-343	224	62	nothing	nothing	PRON
ftr-343	224	63	in	in	ADP
ftr-343	224	64	this	this	DET
ftr-343	224	65	article	article	NOUN
ftr-343	224	66	shall	shall	AUX
ftr-343	224	67	prevent	prevent	VERB
ftr-343	224	68	any	any	DET
ftr-343	224	69	contracting	contracting	NOUN
ftr-343	224	70	party	party	NOUN
ftr-343	224	71	from	from	ADP
ftr-343	224	72	imposing	impose	VERB
ftr-343	224	73	at	at	ADP
ftr-343	224	74	any	any	DET
ftr-343	224	75	time	time	NOUN
ftr-343	224	76	on	on	ADP
ftr-343	224	77	the	the	DET
ftr-343	224	78	importation	importation	NOUN
ftr-343	224	79	of	of	ADP
ftr-343	224	80	any	any	DET
ftr-343	224	81	product	product	NOUN
ftr-343	224	82	.	.	PUNCT
ftr-343	224	83	.	.	PUNCT
ftr-343	224	84	.	.	PUNCT
ftr-343	225	1	a	a	DET
ftr-343	225	2	charge	charge	NOUN
ftr-343	225	3	equivalent	equivalent	ADJ
ftr-343	225	4	to	to	ADP
ftr-343	225	5	an	an	DET
ftr-343	225	6	internal	internal	ADJ
ftr-343	225	7	tax	tax	NOUN
ftr-343	225	8	imposed	impose	VERB
ftr-343	225	9	consistently	consistently	ADV
ftr-343	225	10	with	with	ADP
ftr-343	225	11	the	the	DET
ftr-343	225	12	provisions	provision	NOUN
ftr-343	225	13	of	of	ADP
ftr-343	225	14	paragraph	paragraph	NOUN
ftr-343	225	15	2	2	NUM
ftr-343	225	16	of	of	ADP
ftr-343	225	17	article	article	NOUN
ftr-343	225	18	iii	iii	NUM
ftr-343	225	19	in	in	ADP
ftr-343	225	20	respect	respect	NOUN
ftr-343	225	21	of	of	ADP
ftr-343	225	22	the	the	DET
ftr-343	225	23	like	like	ADJ
ftr-343	225	24	domestic	domestic	ADJ
ftr-343	225	25	product	product	NOUN
ftr-343	225	26	or	or	CCONJ
ftr-343	225	27	in	in	ADP
ftr-343	225	28	respect	respect	NOUN
ftr-343	225	29	of	of	ADP
ftr-343	225	30	an	an	DET
ftr-343	225	31	article	article	NOUN
ftr-343	225	32	from	from	ADP
ftr-343	225	33	which	which	PRON
ftr-343	225	34	the	the	DET
ftr-343	225	35	imported	import	VERB
ftr-343	225	36	product	product	NOUN
ftr-343	225	37	has	have	AUX
ftr-343	225	38	been	be	AUX
ftr-343	225	39	manufactured	manufacture	VERB
ftr-343	225	40	or	or	CCONJ
ftr-343	225	41	produced	produce	VERB
ftr-343	225	42	in	in	ADP
ftr-343	225	43	whole	whole	NOUN
ftr-343	225	44	or	or	CCONJ
ftr-343	225	45	in	in	ADP
ftr-343	225	46	part.18	part.18	NOUN
ftr-343	225	47	most	most	ADV
ftr-343	225	48	-	-	PUNCT
ftr-343	225	49	favoured	favour	VERB
ftr-343	225	50	nation	nation	NOUN
ftr-343	225	51	treatment	treatment	NOUN
ftr-343	225	52	.	.	PUNCT
ftr-343	226	1	gatt	gatt	PROPN
ftr-343	226	2	article	article	PROPN
ftr-343	226	3	i.1	i.1	PROPN
ftr-343	226	4	requires	require	VERB
ftr-343	226	5	mostfavoured	mostfavoure	VERB
ftr-343	226	6	nation	nation	NOUN
ftr-343	226	7	treatment	treatment	NOUN
ftr-343	226	8	of	of	ADP
ftr-343	226	9	international	international	ADJ
ftr-343	226	10	trade	trade	NOUN
ftr-343	226	11	.	.	PUNCT
ftr-343	227	1	it	it	PRON
ftr-343	227	2	states	state	VERB
ftr-343	227	3	in	in	ADP
ftr-343	227	4	part	part	NOUN
ftr-343	227	5	:	:	PUNCT
ftr-343	227	6	with	with	ADP
ftr-343	227	7	respect	respect	NOUN
ftr-343	227	8	to	to	ADP
ftr-343	227	9	customs	custom	NOUN
ftr-343	227	10	duties	duty	NOUN
ftr-343	227	11	and	and	CCONJ
ftr-343	227	12	charges	charge	NOUN
ftr-343	227	13	of	of	ADP
ftr-343	227	14	any	any	DET
ftr-343	227	15	kind	kind	NOUN
ftr-343	227	16	imposed	impose	VERB
ftr-343	227	17	on	on	ADP
ftr-343	227	18	or	or	CCONJ
ftr-343	227	19	in	in	ADP
ftr-343	227	20	connection	connection	NOUN
ftr-343	227	21	with	with	ADP
ftr-343	227	22	importation	importation	NOUN
ftr-343	227	23	or	or	CCONJ
ftr-343	227	24	exportation	exportation	NOUN
ftr-343	227	25	.	.	PUNCT
ftr-343	227	26	.	.	PUNCT
ftr-343	227	27	.	.	PUNCT
ftr-343	228	1	any	any	DET
ftr-343	228	2	advantage	advantage	NOUN
ftr-343	228	3	,	,	PUNCT
ftr-343	228	4	favour	favour	NOUN
ftr-343	228	5	,	,	PUNCT
ftr-343	228	6	privilege	privilege	NOUN
ftr-343	228	7	or	or	CCONJ
ftr-343	228	8	immunity	immunity	NOUN
ftr-343	228	9	granted	grant	VERB
ftr-343	228	10	by	by	ADP
ftr-343	228	11	any	any	DET
ftr-343	228	12	contracting	contracting	NOUN
ftr-343	228	13	party	party	NOUN
ftr-343	228	14	to	to	ADP
ftr-343	228	15	any	any	DET
ftr-343	228	16	product	product	NOUN
ftr-343	228	17	originating	originate	VERB
ftr-343	228	18	in	in	ADP
ftr-343	228	19	or	or	CCONJ
ftr-343	228	20	17	17	NUM
ftr-343	228	21	.	.	PUNCT
ftr-343	229	1	general	general	ADJ
ftr-343	229	2	agreement	agreement	NOUN
ftr-343	229	3	on	on	ADP
ftr-343	229	4	tariffs	tariff	NOUN
ftr-343	229	5	and	and	CCONJ
ftr-343	229	6	trade	trade	NOUN
ftr-343	229	7	,	,	PUNCT
ftr-343	229	8	oct	oct	PROPN
ftr-343	229	9	.	.	PROPN
ftr-343	229	10	30	30	NUM
ftr-343	229	11	,	,	PUNCT
ftr-343	229	12	1947	1947	NUM
ftr-343	229	13	,	,	PUNCT
ftr-343	229	14	61	61	NUM
ftr-343	229	15	stat	stat	NOUN
ftr-343	229	16	.	.	PUNCT
ftr-343	230	1	a-11	a-11	PROPN
ftr-343	230	2	,	,	PUNCT
ftr-343	230	3	55	55	NUM
ftr-343	230	4	u.n.t.s	u.n.t.s	PROPN
ftr-343	230	5	.	.	PUNCT
ftr-343	230	6	194	194	NUM
ftr-343	230	7	,	,	PUNCT
ftr-343	230	8	http://www.wto.org/english/docs_e/legal_e/gatt47	http://www.wto.org/english/docs_e/legal_e/gatt47	NOUN
ftr-343	230	9	_	_	PUNCT
ftr-343	230	10	01_e.htm	01_e.htm	PUNCT
ftr-343	231	1	[	[	X
ftr-343	231	2	hereinafter	hereinafter	NOUN
ftr-343	231	3	gatt	gatt	NOUN
ftr-343	231	4	]	]	PUNCT
ftr-343	231	5	(	(	PUNCT
ftr-343	231	6	emphasis	emphasis	NOUN
ftr-343	231	7	added	add	VERB
ftr-343	231	8	)	)	PUNCT
ftr-343	231	9	.	.	PUNCT
ftr-343	232	1	18	18	NUM
ftr-343	232	2	.	.	PUNCT
ftr-343	233	1	i	i	PRON
ftr-343	233	2	d.	d.	PROPN
ftr-343	233	3	at	at	ADP
ftr-343	233	4	art	art	NOUN
ftr-343	233	5	.	.	PUNCT
ftr-343	234	1	ii.2(a	ii.2(a	NOUN
ftr-343	234	2	)	)	PUNCT
ftr-343	234	3	(	(	PUNCT
ftr-343	234	4	emphasis	emphasis	NOUN
ftr-343	234	5	added	add	VERB
ftr-343	234	6	)	)	PUNCT
ftr-343	234	7	.	.	PUNCT
ftr-343	235	1	although	although	SCONJ
ftr-343	235	2	most	most	ADJ
ftr-343	235	3	discussion	discussion	NOUN
ftr-343	235	4	of	of	ADP
ftr-343	235	5	bas	bas	PROPN
ftr-343	235	6	for	for	ADP
ftr-343	235	7	carbon	carbon	NOUN
ftr-343	235	8	prices	price	NOUN
ftr-343	235	9	has	have	AUX
ftr-343	235	10	focused	focus	VERB
ftr-343	235	11	on	on	ADP
ftr-343	235	12	the	the	DET
ftr-343	235	13	elaboration	elaboration	NOUN
ftr-343	235	14	provided	provide	VERB
ftr-343	235	15	by	by	ADP
ftr-343	235	16	gatt	gatt	PROPN
ftr-343	235	17	article	article	NOUN
ftr-343	235	18	ii.2(a	ii.2(a	PROPN
ftr-343	235	19	)	)	PUNCT
ftr-343	235	20	,	,	PUNCT
ftr-343	235	21	article	article	NOUN
ftr-343	235	22	vi.4	vi.4	PROPN
ftr-343	235	23	on	on	ADP
ftr-343	235	24	anti	anti	ADJ
ftr-343	235	25	-	-	ADJ
ftr-343	235	26	dumping	dumping	ADJ
ftr-343	235	27	and	and	CCONJ
ftr-343	235	28	countervailing	countervailing	ADJ
ftr-343	235	29	duties	duty	NOUN
ftr-343	235	30	is	be	AUX
ftr-343	235	31	also	also	ADV
ftr-343	235	32	relevant	relevant	ADJ
ftr-343	235	33	.	.	PUNCT
ftr-343	236	1	it	it	PRON
ftr-343	236	2	states	state	VERB
ftr-343	236	3	:	:	PUNCT
ftr-343	236	4	no	no	DET
ftr-343	236	5	product	product	NOUN
ftr-343	236	6	of	of	ADP
ftr-343	236	7	the	the	DET
ftr-343	236	8	territory	territory	NOUN
ftr-343	236	9	of	of	ADP
ftr-343	236	10	any	any	DET
ftr-343	236	11	contracting	contracting	NOUN
ftr-343	236	12	party	party	NOUN
ftr-343	236	13	imported	import	VERB
ftr-343	236	14	into	into	ADP
ftr-343	236	15	the	the	DET
ftr-343	236	16	territory	territory	NOUN
ftr-343	236	17	of	of	ADP
ftr-343	236	18	any	any	DET
ftr-343	236	19	other	other	ADJ
ftr-343	236	20	contracting	contracting	NOUN
ftr-343	236	21	party	party	NOUN
ftr-343	236	22	shall	shall	AUX
ftr-343	236	23	be	be	AUX
ftr-343	236	24	subject	subject	ADJ
ftr-343	236	25	to	to	ADP
ftr-343	236	26	antidumping	antidumpe	VERB
ftr-343	236	27	or	or	CCONJ
ftr-343	236	28	countervailing	countervail	VERB
ftr-343	236	29	duty	duty	NOUN
ftr-343	236	30	by	by	ADP
ftr-343	236	31	reason	reason	NOUN
ftr-343	236	32	of	of	ADP
ftr-343	236	33	the	the	DET
ftr-343	236	34	exemption	exemption	NOUN
ftr-343	236	35	of	of	ADP
ftr-343	236	36	such	such	ADJ
ftr-343	236	37	product	product	NOUN
ftr-343	236	38	from	from	ADP
ftr-343	236	39	duties	duty	NOUN
ftr-343	236	40	or	or	CCONJ
ftr-343	236	41	taxes	taxis	NOUN
ftr-343	236	42	borne	bear	VERB
ftr-343	236	43	by	by	ADP
ftr-343	236	44	the	the	DET
ftr-343	236	45	like	like	ADJ
ftr-343	236	46	product	product	NOUN
ftr-343	236	47	when	when	SCONJ
ftr-343	236	48	destined	destine	VERB
ftr-343	236	49	for	for	ADP
ftr-343	236	50	consumption	consumption	NOUN
ftr-343	236	51	in	in	ADP
ftr-343	236	52	the	the	DET
ftr-343	236	53	country	country	NOUN
ftr-343	236	54	of	of	ADP
ftr-343	236	55	origin	origin	NOUN
ftr-343	236	56	or	or	CCONJ
ftr-343	236	57	exportation	exportation	NOUN
ftr-343	236	58	,	,	PUNCT
ftr-343	236	59	or	or	CCONJ
ftr-343	236	60	by	by	ADP
ftr-343	236	61	reason	reason	NOUN
ftr-343	236	62	of	of	ADP
ftr-343	236	63	the	the	DET
ftr-343	236	64	refund	refund	NOUN
ftr-343	236	65	of	of	ADP
ftr-343	236	66	such	such	ADJ
ftr-343	236	67	duties	duty	NOUN
ftr-343	236	68	or	or	CCONJ
ftr-343	236	69	taxes	taxis	NOUN
ftr-343	236	70	.	.	PUNCT
ftr-343	237	1	2011	2011	NUM
ftr-343	237	2	]	]	PUNCT
ftr-343	237	3	border	border	NOUN
ftr-343	237	4	adjustments	adjustment	NOUN
ftr-343	237	5	for	for	ADP
ftr-343	237	6	carbon	carbon	NOUN
ftr-343	237	7	taxes	taxis	NOUN
ftr-343	237	8	235	235	NUM
ftr-343	237	9	destined	destine	VERB
ftr-343	237	10	for	for	ADP
ftr-343	237	11	any	any	DET
ftr-343	237	12	other	other	ADJ
ftr-343	237	13	country	country	NOUN
ftr-343	237	14	shall	shall	AUX
ftr-343	237	15	be	be	AUX
ftr-343	237	16	accorded	accord	VERB
ftr-343	237	17	immediately	immediately	ADV
ftr-343	237	18	and	and	CCONJ
ftr-343	237	19	unconditionally	unconditionally	ADV
ftr-343	237	20	to	to	ADP
ftr-343	237	21	the	the	DET
ftr-343	237	22	like	like	ADJ
ftr-343	237	23	product	product	NOUN
ftr-343	237	24	originating	originate	VERB
ftr-343	237	25	in	in	ADP
ftr-343	237	26	or	or	CCONJ
ftr-343	237	27	destined	destine	VERB
ftr-343	237	28	for	for	ADP
ftr-343	237	29	the	the	DET
ftr-343	237	30	territories	territory	NOUN
ftr-343	237	31	of	of	ADP
ftr-343	237	32	all	all	DET
ftr-343	237	33	other	other	ADJ
ftr-343	237	34	contracting	contract	VERB
ftr-343	237	35	parties.19	parties.19	NOUN
ftr-343	237	36	subsidies	subsidy	NOUN
ftr-343	237	37	.	.	PUNCT
ftr-343	238	1	footnote	footnote	VERB
ftr-343	238	2	1	1	NUM
ftr-343	238	3	to	to	ADP
ftr-343	238	4	article	article	NOUN
ftr-343	238	5	i	i	PRON
ftr-343	238	6	of	of	ADP
ftr-343	238	7	the	the	DET
ftr-343	238	8	ascm	ascm	NOUN
ftr-343	238	9	defines	define	VERB
ftr-343	238	10	the	the	DET
ftr-343	238	11	conditions	condition	NOUN
ftr-343	238	12	under	under	ADP
ftr-343	238	13	which	which	PRON
ftr-343	238	14	export	export	NOUN
ftr-343	238	15	bas	bas	PROPN
ftr-343	238	16	will	will	AUX
ftr-343	238	17	not	not	PART
ftr-343	238	18	be	be	AUX
ftr-343	238	19	considered	consider	VERB
ftr-343	238	20	to	to	PART
ftr-343	238	21	be	be	AUX
ftr-343	238	22	a	a	DET
ftr-343	238	23	subsidy	subsidy	NOUN
ftr-343	238	24	:	:	PUNCT
ftr-343	239	1	[	[	X
ftr-343	239	2	t]he	t]he	ADV
ftr-343	239	3	exemption	exemption	NOUN
ftr-343	239	4	of	of	ADP
ftr-343	239	5	an	an	DET
ftr-343	239	6	exported	export	VERB
ftr-343	239	7	product	product	NOUN
ftr-343	239	8	from	from	ADP
ftr-343	239	9	duties	duty	NOUN
ftr-343	239	10	or	or	CCONJ
ftr-343	239	11	taxes	taxis	NOUN
ftr-343	239	12	borne	bear	VERB
ftr-343	239	13	by	by	ADP
ftr-343	239	14	the	the	DET
ftr-343	239	15	like	like	ADJ
ftr-343	239	16	product	product	NOUN
ftr-343	239	17	when	when	SCONJ
ftr-343	239	18	destined	destine	VERB
ftr-343	239	19	for	for	ADP
ftr-343	239	20	domestic	domestic	ADJ
ftr-343	239	21	consumption	consumption	NOUN
ftr-343	239	22	,	,	PUNCT
ftr-343	239	23	or	or	CCONJ
ftr-343	239	24	the	the	DET
ftr-343	239	25	remission	remission	NOUN
ftr-343	239	26	of	of	ADP
ftr-343	239	27	such	such	ADJ
ftr-343	239	28	duties	duty	NOUN
ftr-343	239	29	or	or	CCONJ
ftr-343	239	30	taxes	taxis	NOUN
ftr-343	239	31	in	in	ADP
ftr-343	239	32	amounts	amount	NOUN
ftr-343	239	33	not	not	PART
ftr-343	239	34	in	in	ADP
ftr-343	239	35	excess	excess	NOUN
ftr-343	239	36	of	of	ADP
ftr-343	239	37	those	those	PRON
ftr-343	239	38	which	which	PRON
ftr-343	239	39	have	have	AUX
ftr-343	239	40	accrued	accrue	VERB
ftr-343	239	41	,	,	PUNCT
ftr-343	239	42	shall	shall	AUX
ftr-343	239	43	not	not	PART
ftr-343	239	44	be	be	AUX
ftr-343	239	45	deemed	deem	VERB
ftr-343	239	46	to	to	PART
ftr-343	239	47	be	be	AUX
ftr-343	239	48	a	a	DET
ftr-343	239	49	subsidy.20	subsidy.20	NOUN
ftr-343	239	50	b.	b.	NOUN
ftr-343	239	51	the	the	DET
ftr-343	239	52	article	article	NOUN
ftr-343	239	53	xx	xx	NUM
ftr-343	239	54	exceptions	exception	NOUN
ftr-343	239	55	even	even	ADV
ftr-343	239	56	if	if	SCONJ
ftr-343	239	57	a	a	DET
ftr-343	239	58	measure	measure	NOUN
ftr-343	239	59	is	be	AUX
ftr-343	239	60	found	find	VERB
ftr-343	239	61	to	to	PART
ftr-343	239	62	be	be	AUX
ftr-343	239	63	inconsistent	inconsistent	ADJ
ftr-343	239	64	with	with	ADP
ftr-343	239	65	the	the	DET
ftr-343	239	66	basic	basic	ADJ
ftr-343	239	67	gatt	gatt	PROPN
ftr-343	239	68	/	/	SYM
ftr-343	239	69	ascm	ascm	NOUN
ftr-343	239	70	rules	rule	NOUN
ftr-343	239	71	,	,	PUNCT
ftr-343	239	72	it	it	PRON
ftr-343	239	73	may	may	AUX
ftr-343	239	74	none	none	NOUN
ftr-343	239	75	the	the	DET
ftr-343	239	76	less	less	ADV
ftr-343	239	77	be	be	AUX
ftr-343	239	78	allowed	allow	VERB
ftr-343	239	79	under	under	ADP
ftr-343	239	80	gatt	gatt	NOUN
ftr-343	239	81	article	article	NOUN
ftr-343	239	82	xx	xx	NUM
ftr-343	239	83	,	,	PUNCT
ftr-343	239	84	the	the	DET
ftr-343	239	85	most	most	ADV
ftr-343	239	86	relevant	relevant	ADJ
ftr-343	239	87	part	part	NOUN
ftr-343	239	88	of	of	ADP
ftr-343	239	89	which	which	PRON
ftr-343	239	90	provides	provide	VERB
ftr-343	239	91	:	:	PUNCT
ftr-343	239	92	subject	subject	ADJ
ftr-343	239	93	to	to	ADP
ftr-343	239	94	the	the	DET
ftr-343	239	95	requirement	requirement	NOUN
ftr-343	239	96	that	that	SCONJ
ftr-343	239	97	such	such	ADJ
ftr-343	239	98	measures	measure	NOUN
ftr-343	239	99	are	be	AUX
ftr-343	239	100	not	not	PART
ftr-343	239	101	applied	apply	VERB
ftr-343	239	102	in	in	ADP
ftr-343	239	103	a	a	DET
ftr-343	239	104	manner	manner	NOUN
ftr-343	239	105	which	which	PRON
ftr-343	239	106	would	would	AUX
ftr-343	239	107	constitute	constitute	VERB
ftr-343	239	108	a	a	DET
ftr-343	239	109	means	means	NOUN
ftr-343	239	110	of	of	ADP
ftr-343	239	111	arbitrary	arbitrary	ADJ
ftr-343	239	112	or	or	CCONJ
ftr-343	239	113	unjustifiable	unjustifiable	ADJ
ftr-343	239	114	discrimination	discrimination	NOUN
ftr-343	239	115	between	between	ADP
ftr-343	239	116	countries	country	NOUN
ftr-343	239	117	where	where	SCONJ
ftr-343	239	118	the	the	DET
ftr-343	239	119	same	same	ADJ
ftr-343	239	120	conditions	condition	NOUN
ftr-343	239	121	prevail	prevail	VERB
ftr-343	239	122	,	,	PUNCT
ftr-343	239	123	or	or	CCONJ
ftr-343	239	124	a	a	DET
ftr-343	239	125	disguised	disguised	ADJ
ftr-343	239	126	restriction	restriction	NOUN
ftr-343	239	127	on	on	ADP
ftr-343	239	128	international	international	ADJ
ftr-343	239	129	trade	trade	NOUN
ftr-343	239	130	,	,	PUNCT
ftr-343	239	131	nothing	nothing	PRON
ftr-343	239	132	in	in	ADP
ftr-343	239	133	this	this	DET
ftr-343	239	134	agreement	agreement	NOUN
ftr-343	239	135	shall	shall	AUX
ftr-343	239	136	be	be	AUX
ftr-343	239	137	construed	construe	VERB
ftr-343	239	138	to	to	PART
ftr-343	239	139	prevent	prevent	VERB
ftr-343	239	140	the	the	DET
ftr-343	239	141	adoption	adoption	NOUN
ftr-343	239	142	or	or	CCONJ
ftr-343	239	143	enforcement	enforcement	NOUN
ftr-343	239	144	by	by	ADP
ftr-343	239	145	any	any	DET
ftr-343	239	146	contracting	contracting	NOUN
ftr-343	239	147	party	party	NOUN
ftr-343	239	148	of	of	ADP
ftr-343	239	149	measures	measure	NOUN
ftr-343	239	150	:	:	PUNCT
ftr-343	239	151	.	.	PUNCT
ftr-343	239	152	.	.	PUNCT
ftr-343	239	153	.	.	PUNCT
ftr-343	240	1	(	(	PUNCT
ftr-343	240	2	b	b	X
ftr-343	240	3	)	)	PUNCT
ftr-343	240	4	necessary	necessary	ADJ
ftr-343	240	5	to	to	PART
ftr-343	240	6	protect	protect	VERB
ftr-343	240	7	human	human	NOUN
ftr-343	240	8	,	,	PUNCT
ftr-343	240	9	animal	animal	NOUN
ftr-343	240	10	or	or	CCONJ
ftr-343	240	11	plant	plant	NOUN
ftr-343	240	12	life	life	NOUN
ftr-343	240	13	or	or	CCONJ
ftr-343	240	14	health	health	NOUN
ftr-343	240	15	;	;	PUNCT
ftr-343	240	16	.	.	PUNCT
ftr-343	240	17	.	.	PUNCT
ftr-343	241	1	.	.	PUNCT
ftr-343	242	1	(	(	PUNCT
ftr-343	242	2	g	g	NOUN
ftr-343	242	3	)	)	PUNCT
ftr-343	242	4	relating	relate	VERB
ftr-343	242	5	to	to	ADP
ftr-343	242	6	the	the	DET
ftr-343	242	7	conservation	conservation	NOUN
ftr-343	242	8	of	of	ADP
ftr-343	242	9	exhaustible	exhaustible	ADJ
ftr-343	242	10	natural	natural	ADJ
ftr-343	242	11	resources	resource	NOUN
ftr-343	242	12	if	if	SCONJ
ftr-343	242	13	such	such	ADJ
ftr-343	242	14	measures	measure	NOUN
ftr-343	242	15	are	be	AUX
ftr-343	242	16	made	make	VERB
ftr-343	242	17	effective	effective	ADJ
ftr-343	242	18	in	in	ADP
ftr-343	242	19	conjunction	conjunction	NOUN
ftr-343	242	20	with	with	ADP
ftr-343	242	21	restrictions	restriction	NOUN
ftr-343	242	22	on	on	ADP
ftr-343	242	23	domestic	domestic	ADJ
ftr-343	242	24	production	production	NOUN
ftr-343	242	25	or	or	CCONJ
ftr-343	242	26	consumption.21	consumption.21	PROPN
ftr-343	242	27	19	19	NUM
ftr-343	242	28	.	.	PUNCT
ftr-343	242	29	agreement	agreement	NOUN
ftr-343	242	30	on	on	ADP
ftr-343	242	31	subsidies	subsidy	NOUN
ftr-343	242	32	and	and	CCONJ
ftr-343	242	33	countervailing	countervail	VERB
ftr-343	242	34	measures	measure	NOUN
ftr-343	242	35	,	,	PUNCT
ftr-343	242	36	apr	apr	NOUN
ftr-343	242	37	.	.	PROPN
ftr-343	242	38	15	15	NUM
ftr-343	242	39	,	,	PUNCT
ftr-343	242	40	1994	1994	NUM
ftr-343	242	41	,	,	PUNCT
ftr-343	242	42	1869	1869	NUM
ftr-343	242	43	u.n.t.s	u.n.t.s	PROPN
ftr-343	242	44	.	.	PROPN
ftr-343	242	45	14	14	NUM
ftr-343	242	46	,	,	PUNCT
ftr-343	242	47	http://www.wto.org/english/docs_e/legal_e/24-scm_01_e.htm	http://www.wto.org/english/docs_e/legal_e/24-scm_01_e.htm	PROPN
ftr-343	243	1	[	[	X
ftr-343	243	2	hereinafter	hereinafter	NOUN
ftr-343	243	3	ascm	ascm	NOUN
ftr-343	243	4	]	]	PUNCT
ftr-343	243	5	(	(	PUNCT
ftr-343	243	6	emphasis	emphasis	NOUN
ftr-343	243	7	added	add	VERB
ftr-343	243	8	)	)	PUNCT
ftr-343	243	9	.	.	PUNCT
ftr-343	244	1	20	20	NUM
ftr-343	244	2	.	.	PUNCT
ftr-343	245	1	i	i	PRON
ftr-343	245	2	d.	d.	PROPN
ftr-343	245	3	at	at	ADP
ftr-343	245	4	art	art	NOUN
ftr-343	245	5	.	.	PUNCT
ftr-343	246	1	i	i	PRON
ftr-343	246	2	,	,	PUNCT
ftr-343	246	3	n.1	n.1	PROPN
ftr-343	246	4	(	(	PUNCT
ftr-343	246	5	emphasis	emphasis	NOUN
ftr-343	246	6	added	add	VERB
ftr-343	246	7	)	)	PUNCT
ftr-343	246	8	.	.	PUNCT
ftr-343	247	1	this	this	DET
ftr-343	247	2	provision	provision	NOUN
ftr-343	247	3	repeats	repeat	VERB
ftr-343	247	4	the	the	DET
ftr-343	247	5	wording	wording	NOUN
ftr-343	247	6	in	in	ADP
ftr-343	247	7	the	the	DET
ftr-343	247	8	note	note	NOUN
ftr-343	247	9	to	to	ADP
ftr-343	247	10	article	article	NOUN
ftr-343	247	11	xvi	xvi	NOUN
ftr-343	247	12	of	of	ADP
ftr-343	247	13	the	the	DET
ftr-343	247	14	gatt	gatt	NOUN
ftr-343	247	15	.	.	PUNCT
ftr-343	248	1	21	21	NUM
ftr-343	248	2	.	.	X
ftr-343	249	1	gatt	gatt	PROPN
ftr-343	249	2	,	,	PUNCT
ftr-343	249	3	supra	supra	PROPN
ftr-343	249	4	note	note	PROPN
ftr-343	249	5	17	17	NUM
ftr-343	249	6	,	,	PUNCT
ftr-343	249	7	at	at	ADP
ftr-343	249	8	art	art	NOUN
ftr-343	249	9	.	.	PUNCT
ftr-343	250	1	xx	xx	X
ftr-343	250	2	.	.	PROPN
ftr-343	250	3	236	236	NUM
ftr-343	250	4	florida	florida	PROPN
ftr-343	250	5	tax	tax	NOUN
ftr-343	250	6	review	review	NOUN
ftr-343	251	1	[	[	X
ftr-343	251	2	vol	vol	NOUN
ftr-343	251	3	.	.	PUNCT
ftr-343	251	4	11:4	11:4	NUM
ftr-343	251	5	c.	c.	PROPN
ftr-343	251	6	preliminary	preliminary	ADJ
ftr-343	251	7	observations	observation	NOUN
ftr-343	251	8	before	before	ADP
ftr-343	251	9	examining	examine	VERB
ftr-343	251	10	the	the	DET
ftr-343	251	11	gatt	gatt	NOUN
ftr-343	251	12	-	-	PUNCT
ftr-343	251	13	legality	legality	NOUN
ftr-343	251	14	of	of	ADP
ftr-343	251	15	bas	bas	PROPN
ftr-343	251	16	under	under	ADP
ftr-343	251	17	the	the	DET
ftr-343	251	18	basic	basic	ADJ
ftr-343	251	19	rules	rule	NOUN
ftr-343	251	20	and	and	CCONJ
ftr-343	251	21	the	the	DET
ftr-343	251	22	possibility	possibility	NOUN
ftr-343	251	23	that	that	SCONJ
ftr-343	251	24	they	they	PRON
ftr-343	251	25	would	would	AUX
ftr-343	251	26	qualify	qualify	VERB
ftr-343	251	27	for	for	ADP
ftr-343	251	28	an	an	DET
ftr-343	251	29	article	article	NOUN
ftr-343	251	30	xx	xx	NUM
ftr-343	251	31	exception	exception	NOUN
ftr-343	251	32	,	,	PUNCT
ftr-343	251	33	it	it	PRON
ftr-343	251	34	will	will	AUX
ftr-343	251	35	be	be	AUX
ftr-343	251	36	useful	useful	ADJ
ftr-343	251	37	to	to	PART
ftr-343	251	38	make	make	VERB
ftr-343	251	39	a	a	DET
ftr-343	251	40	few	few	ADJ
ftr-343	251	41	preliminary	preliminary	ADJ
ftr-343	251	42	observations	observation	NOUN
ftr-343	251	43	.	.	PUNCT
ftr-343	252	1	1	1	X
ftr-343	252	2	.	.	X
ftr-343	252	3	why	why	SCONJ
ftr-343	252	4	so	so	ADV
ftr-343	252	5	much	much	ADJ
ftr-343	252	6	uncertainty	uncertainty	NOUN
ftr-343	252	7	?	?	PUNCT
ftr-343	253	1	the	the	DET
ftr-343	253	2	basic	basic	ADJ
ftr-343	253	3	explanations	explanation	NOUN
ftr-343	253	4	for	for	ADP
ftr-343	253	5	the	the	DET
ftr-343	253	6	uncertainty	uncertainty	NOUN
ftr-343	253	7	regarding	regard	VERB
ftr-343	253	8	the	the	DET
ftr-343	253	9	gattlegality	gattlegality	NOUN
ftr-343	253	10	of	of	ADP
ftr-343	253	11	bas	bas	PROPN
ftr-343	253	12	for	for	ADP
ftr-343	253	13	carbon	carbon	NOUN
ftr-343	253	14	pricing	pricing	NOUN
ftr-343	253	15	can	can	AUX
ftr-343	253	16	be	be	AUX
ftr-343	253	17	found	find	VERB
ftr-343	253	18	in	in	ADP
ftr-343	253	19	the	the	DET
ftr-343	253	20	history	history	NOUN
ftr-343	253	21	of	of	ADP
ftr-343	253	22	the	the	DET
ftr-343	253	23	trade	trade	NOUN
ftr-343	253	24	rules	rule	NOUN
ftr-343	253	25	that	that	PRON
ftr-343	253	26	govern	govern	VERB
ftr-343	253	27	the	the	DET
ftr-343	253	28	legality	legality	NOUN
ftr-343	253	29	of	of	ADP
ftr-343	253	30	btas	bta	NOUN
ftr-343	253	31	.	.	PUNCT
ftr-343	254	1	the	the	DET
ftr-343	254	2	intent	intent	NOUN
ftr-343	254	3	of	of	ADP
ftr-343	254	4	the	the	DET
ftr-343	254	5	rules	rule	NOUN
ftr-343	254	6	was	be	AUX
ftr-343	254	7	to	to	PART
ftr-343	254	8	specify	specify	VERB
ftr-343	254	9	that	that	SCONJ
ftr-343	254	10	btas	bta	NOUN
ftr-343	254	11	are	be	AUX
ftr-343	254	12	categorically	categorically	ADV
ftr-343	254	13	impermissible	impermissible	ADJ
ftr-343	254	14	for	for	ADP
ftr-343	254	15	direct	direct	ADJ
ftr-343	254	16	taxes	taxis	NOUN
ftr-343	254	17	such	such	ADJ
ftr-343	254	18	as	as	ADP
ftr-343	254	19	income	income	NOUN
ftr-343	254	20	taxes	taxis	NOUN
ftr-343	254	21	and	and	CCONJ
ftr-343	254	22	social	social	ADJ
ftr-343	254	23	security	security	NOUN
ftr-343	254	24	contributions	contribution	NOUN
ftr-343	254	25	,	,	PUNCT
ftr-343	254	26	but	but	CCONJ
ftr-343	254	27	are	be	AUX
ftr-343	254	28	permitted	permit	VERB
ftr-343	254	29	for	for	ADP
ftr-343	254	30	certain	certain	ADJ
ftr-343	254	31	types	type	NOUN
ftr-343	254	32	of	of	ADP
ftr-343	254	33	indirect	indirect	ADJ
ftr-343	254	34	taxes	taxis	NOUN
ftr-343	254	35	,	,	PUNCT
ftr-343	254	36	to	to	PART
ftr-343	254	37	delineate	delineate	VERB
ftr-343	254	38	the	the	DET
ftr-343	254	39	types	type	NOUN
ftr-343	254	40	of	of	ADP
ftr-343	254	41	indirect	indirect	ADJ
ftr-343	254	42	taxes	taxis	NOUN
ftr-343	254	43	for	for	ADP
ftr-343	254	44	which	which	PRON
ftr-343	254	45	btas	bta	NOUN
ftr-343	254	46	are	be	AUX
ftr-343	254	47	allowed	allow	VERB
ftr-343	254	48	,	,	PUNCT
ftr-343	254	49	and	and	CCONJ
ftr-343	254	50	to	to	PART
ftr-343	254	51	limit	limit	VERB
ftr-343	254	52	btas	bta	NOUN
ftr-343	254	53	to	to	ADP
ftr-343	254	54	the	the	DET
ftr-343	254	55	domestic	domestic	ADJ
ftr-343	254	56	taxes	taxis	NOUN
ftr-343	254	57	on	on	ADP
ftr-343	254	58	like	like	ADP
ftr-343	254	59	products	product	NOUN
ftr-343	254	60	.	.	PUNCT
ftr-343	255	1	these	these	DET
ftr-343	255	2	rules	rule	NOUN
ftr-343	255	3	were	be	AUX
ftr-343	255	4	formulated	formulate	VERB
ftr-343	255	5	without	without	ADP
ftr-343	255	6	consideration	consideration	NOUN
ftr-343	255	7	of	of	ADP
ftr-343	255	8	their	their	PRON
ftr-343	255	9	possible	possible	ADJ
ftr-343	255	10	interaction	interaction	NOUN
ftr-343	255	11	with	with	ADP
ftr-343	255	12	market	market	NOUN
ftr-343	255	13	-	-	PUNCT
ftr-343	255	14	based	base	VERB
ftr-343	255	15	measures	measure	NOUN
ftr-343	255	16	intended	intend	VERB
ftr-343	255	17	to	to	PART
ftr-343	255	18	mitigate	mitigate	VERB
ftr-343	255	19	environmental	environmental	ADJ
ftr-343	255	20	damage	damage	NOUN
ftr-343	255	21	,	,	PUNCT
ftr-343	255	22	which	which	PRON
ftr-343	255	23	at	at	ADP
ftr-343	255	24	that	that	DET
ftr-343	255	25	time	time	NOUN
ftr-343	255	26	(	(	PUNCT
ftr-343	255	27	mid-1940s	mid-1940	NOUN
ftr-343	255	28	)	)	PUNCT
ftr-343	255	29	were	be	AUX
ftr-343	255	30	not	not	PART
ftr-343	255	31	being	be	AUX
ftr-343	255	32	considered	consider	VERB
ftr-343	255	33	seriously	seriously	ADV
ftr-343	255	34	,	,	PUNCT
ftr-343	255	35	at	at	ADP
ftr-343	255	36	least	least	ADJ
ftr-343	255	37	not	not	PART
ftr-343	255	38	as	as	ADV
ftr-343	255	39	seriously	seriously	ADV
ftr-343	255	40	as	as	ADP
ftr-343	255	41	now	now	ADV
ftr-343	255	42	or	or	CCONJ
ftr-343	255	43	in	in	ADP
ftr-343	255	44	the	the	DET
ftr-343	255	45	recent	recent	ADJ
ftr-343	255	46	past	past	NOUN
ftr-343	255	47	,	,	PUNCT
ftr-343	255	48	when	when	SCONJ
ftr-343	255	49	some	some	DET
ftr-343	255	50	such	such	ADJ
ftr-343	255	51	measures	measure	NOUN
ftr-343	255	52	have	have	AUX
ftr-343	255	53	actually	actually	ADV
ftr-343	255	54	been	be	AUX
ftr-343	255	55	implemented	implement	VERB
ftr-343	255	56	.	.	PUNCT
ftr-343	256	1	demaret	demaret	NOUN
ftr-343	256	2	and	and	CCONJ
ftr-343	256	3	stewardson	stewardson	NOUN
ftr-343	256	4	have	have	AUX
ftr-343	256	5	written	write	VERB
ftr-343	256	6	,	,	PUNCT
ftr-343	256	7	“	"	PUNCT
ftr-343	256	8	the	the	DET
ftr-343	256	9	existing	exist	VERB
ftr-343	256	10	rules	rule	NOUN
ftr-343	256	11	on	on	ADP
ftr-343	256	12	border	border	NOUN
ftr-343	256	13	tax	tax	NOUN
ftr-343	256	14	adjustments	adjustment	NOUN
ftr-343	256	15	have	have	AUX
ftr-343	256	16	been	be	AUX
ftr-343	256	17	developed	develop	VERB
ftr-343	256	18	primarily	primarily	ADV
ftr-343	256	19	with	with	ADP
ftr-343	256	20	the	the	DET
ftr-343	256	21	goals	goal	NOUN
ftr-343	256	22	of	of	ADP
ftr-343	256	23	competitiveness	competitiveness	NOUN
ftr-343	256	24	and	and	CCONJ
ftr-343	256	25	absence	absence	NOUN
ftr-343	256	26	of	of	ADP
ftr-343	256	27	protectionism	protectionism	NOUN
ftr-343	256	28	in	in	ADP
ftr-343	256	29	mind	mind	NOUN
ftr-343	256	30	.	.	PUNCT
ftr-343	256	31	.	.	PUNCT
ftr-343	256	32	.	.	PUNCT
ftr-343	256	33	.	.	PUNCT
ftr-343	257	1	they	they	PRON
ftr-343	257	2	were	be	AUX
ftr-343	257	3	not	not	PART
ftr-343	257	4	developed	develop	VERB
ftr-343	257	5	with	with	ADP
ftr-343	257	6	environmental	environmental	ADJ
ftr-343	257	7	taxes	taxis	NOUN
ftr-343	257	8	in	in	ADP
ftr-343	257	9	mind	mind	NOUN
ftr-343	257	10	.	.	PUNCT
ftr-343	258	1	”22	”22	PROPN
ftr-343	258	2	it	it	PRON
ftr-343	258	3	is	be	AUX
ftr-343	258	4	thus	thus	ADV
ftr-343	258	5	not	not	PART
ftr-343	258	6	surprising	surprising	ADJ
ftr-343	258	7	that	that	SCONJ
ftr-343	258	8	market	market	NOUN
ftr-343	258	9	-	-	PUNCT
ftr-343	258	10	based	base	VERB
ftr-343	258	11	environmental	environmental	ADJ
ftr-343	258	12	measures	measure	NOUN
ftr-343	258	13	,	,	PUNCT
ftr-343	258	14	including	include	VERB
ftr-343	258	15	bas	bas	PROPN
ftr-343	258	16	related	relate	VERB
ftr-343	258	17	thereto	thereto	VERB
ftr-343	258	18	,	,	PUNCT
ftr-343	258	19	do	do	AUX
ftr-343	258	20	not	not	PART
ftr-343	258	21	easily	easily	ADV
ftr-343	258	22	fit	fit	VERB
ftr-343	258	23	into	into	ADP
ftr-343	258	24	the	the	DET
ftr-343	258	25	cubby	cubby	NOUN
ftr-343	258	26	holes	hole	NOUN
ftr-343	258	27	established	establish	VERB
ftr-343	258	28	by	by	ADP
ftr-343	258	29	the	the	DET
ftr-343	258	30	international	international	ADJ
ftr-343	258	31	trade	trade	NOUN
ftr-343	258	32	rules	rule	NOUN
ftr-343	258	33	,	,	PUNCT
ftr-343	258	34	that	that	SCONJ
ftr-343	258	35	prospective	prospective	ADJ
ftr-343	258	36	interpretation	interpretation	NOUN
ftr-343	258	37	of	of	ADP
ftr-343	258	38	those	those	DET
ftr-343	258	39	rules	rule	NOUN
ftr-343	258	40	as	as	SCONJ
ftr-343	258	41	they	they	PRON
ftr-343	258	42	apply	apply	VERB
ftr-343	258	43	to	to	ADP
ftr-343	258	44	such	such	ADJ
ftr-343	258	45	measures	measure	NOUN
ftr-343	258	46	may	may	AUX
ftr-343	258	47	be	be	AUX
ftr-343	258	48	subject	subject	ADJ
ftr-343	258	49	to	to	ADP
ftr-343	258	50	doubt	doubt	NOUN
ftr-343	258	51	,	,	PUNCT
ftr-343	258	52	that	that	SCONJ
ftr-343	258	53	there	there	PRON
ftr-343	258	54	may	may	AUX
ftr-343	258	55	be	be	AUX
ftr-343	258	56	conflicts	conflict	NOUN
ftr-343	258	57	between	between	ADP
ftr-343	258	58	those	those	DET
ftr-343	258	59	rules	rule	NOUN
ftr-343	258	60	and	and	CCONJ
ftr-343	258	61	environmental	environmental	ADJ
ftr-343	258	62	measures	measure	NOUN
ftr-343	258	63	,	,	PUNCT
ftr-343	258	64	and	and	CCONJ
ftr-343	258	65	that	that	DET
ftr-343	258	66	imposition	imposition	NOUN
ftr-343	258	67	of	of	ADP
ftr-343	258	68	bas	bas	PROPN
ftr-343	258	69	for	for	ADP
ftr-343	258	70	carbon	carbon	NOUN
ftr-343	258	71	prices	price	NOUN
ftr-343	258	72	could	could	AUX
ftr-343	258	73	be	be	AUX
ftr-343	258	74	politically	politically	ADV
ftr-343	258	75	contentious	contentious	ADJ
ftr-343	258	76	.	.	PUNCT
ftr-343	259	1	the	the	DET
ftr-343	259	2	disconnect	disconnect	NOUN
ftr-343	259	3	between	between	ADP
ftr-343	259	4	the	the	DET
ftr-343	259	5	international	international	ADJ
ftr-343	259	6	trade	trade	NOUN
ftr-343	259	7	rules	rule	NOUN
ftr-343	259	8	and	and	CCONJ
ftr-343	259	9	bas	bas	PROPN
ftr-343	259	10	for	for	ADP
ftr-343	259	11	the	the	DET
ftr-343	259	12	cost	cost	NOUN
ftr-343	259	13	of	of	ADP
ftr-343	259	14	emissions	emission	NOUN
ftr-343	259	15	permits	permit	NOUN
ftr-343	259	16	is	be	AUX
ftr-343	259	17	even	even	ADV
ftr-343	259	18	greater	great	ADJ
ftr-343	259	19	than	than	ADP
ftr-343	259	20	that	that	PRON
ftr-343	259	21	between	between	ADP
ftr-343	259	22	the	the	DET
ftr-343	259	23	trade	trade	NOUN
ftr-343	259	24	rules	rule	NOUN
ftr-343	259	25	and	and	CCONJ
ftr-343	259	26	btas	bta	NOUN
ftr-343	259	27	for	for	ADP
ftr-343	259	28	carbon	carbon	NOUN
ftr-343	259	29	taxes	taxis	NOUN
ftr-343	259	30	,	,	PUNCT
ftr-343	259	31	and	and	CCONJ
ftr-343	259	32	not	not	PART
ftr-343	259	33	only	only	ADV
ftr-343	259	34	because	because	SCONJ
ftr-343	259	35	the	the	DET
ftr-343	259	36	rules	rule	NOUN
ftr-343	259	37	governing	govern	VERB
ftr-343	259	38	btas	bta	NOUN
ftr-343	259	39	were	be	AUX
ftr-343	259	40	written	write	VERB
ftr-343	259	41	explicitly	explicitly	ADV
ftr-343	259	42	to	to	PART
ftr-343	259	43	limit	limit	VERB
ftr-343	259	44	border	border	NOUN
ftr-343	259	45	adjustments	adjustment	NOUN
ftr-343	259	46	for	for	ADP
ftr-343	259	47	taxes	taxis	NOUN
ftr-343	259	48	and	and	CCONJ
ftr-343	259	49	are	be	AUX
ftr-343	259	50	not	not	PART
ftr-343	259	51	readily	readily	ADV
ftr-343	259	52	applied	apply	VERB
ftr-343	259	53	to	to	ADP
ftr-343	259	54	bas	bas	PROPN
ftr-343	259	55	for	for	ADP
ftr-343	259	56	the	the	DET
ftr-343	259	57	cost	cost	NOUN
ftr-343	259	58	of	of	ADP
ftr-343	259	59	permits.23	permits.23	NOUN
ftr-343	259	60	substantial	substantial	ADJ
ftr-343	259	61	quantities	quantity	NOUN
ftr-343	259	62	of	of	ADP
ftr-343	259	63	permits	permit	NOUN
ftr-343	259	64	may	may	AUX
ftr-343	259	65	be	be	AUX
ftr-343	259	66	awarded	award	VERB
ftr-343	259	67	free	free	ADJ
ftr-343	259	68	-	-	PUNCT
ftr-343	259	69	of	of	ADP
ftr-343	259	70	-	-	PUNCT
ftr-343	259	71	charge	charge	NOUN
ftr-343	259	72	or	or	CCONJ
ftr-343	259	73	acquired	acquire	VERB
ftr-343	259	74	in	in	ADP
ftr-343	259	75	secondary	secondary	ADJ
ftr-343	259	76	markets	market	NOUN
ftr-343	259	77	,	,	PUNCT
ftr-343	259	78	rather	rather	ADV
ftr-343	259	79	than	than	ADP
ftr-343	259	80	being	be	AUX
ftr-343	259	81	sold	sell	VERB
ftr-343	259	82	by	by	ADP
ftr-343	259	83	governments	government	NOUN
ftr-343	259	84	,	,	PUNCT
ftr-343	259	85	and	and	CCONJ
ftr-343	259	86	the	the	DET
ftr-343	259	87	need	need	NOUN
ftr-343	259	88	for	for	ADP
ftr-343	259	89	permits	permit	NOUN
ftr-343	259	90	can	can	AUX
ftr-343	259	91	perhaps	perhaps	ADV
ftr-343	259	92	be	be	AUX
ftr-343	259	93	reduced	reduce	VERB
ftr-343	259	94	by	by	ADP
ftr-343	259	95	sequestration	sequestration	NOUN
ftr-343	259	96	of	of	ADP
ftr-343	259	97	co2	co2	NOUN
ftr-343	259	98	or	or	CCONJ
ftr-343	259	99	offset	offset	VERB
ftr-343	259	100	by	by	ADP
ftr-343	259	101	the	the	DET
ftr-343	259	102	clean	clean	PROPN
ftr-343	259	103	development	development	NOUN
ftr-343	259	104	mechanism	mechanism	NOUN
ftr-343	259	105	(	(	PUNCT
ftr-343	259	106	cdm	cdm	NOUN
ftr-343	259	107	)	)	PUNCT
ftr-343	259	108	.	.	PUNCT
ftr-343	260	1	the	the	DET
ftr-343	260	2	trade	trade	NOUN
ftr-343	260	3	rules	rule	NOUN
ftr-343	260	4	do	do	AUX
ftr-343	260	5	not	not	PART
ftr-343	260	6	anticipate	anticipate	VERB
ftr-343	260	7	inframarginal	inframarginal	ADJ
ftr-343	260	8	22	22	NUM
ftr-343	260	9	.	.	PUNCT
ftr-343	260	10	demaret	demaret	PROPN
ftr-343	260	11	&	&	CCONJ
ftr-343	260	12	stewardson	stewardson	PROPN
ftr-343	260	13	,	,	PUNCT
ftr-343	260	14	supra	supra	PROPN
ftr-343	260	15	note	note	PROPN
ftr-343	260	16	15	15	NUM
ftr-343	260	17	,	,	PUNCT
ftr-343	260	18	at	at	ADP
ftr-343	260	19	61	61	NUM
ftr-343	260	20	-	-	SYM
ftr-343	260	21	62	62	NUM
ftr-343	260	22	.	.	PUNCT
ftr-343	261	1	23	23	NUM
ftr-343	261	2	.	.	PUNCT
ftr-343	262	1	some	some	PRON
ftr-343	262	2	suggest	suggest	VERB
ftr-343	262	3	that	that	SCONJ
ftr-343	262	4	the	the	DET
ftr-343	262	5	rules	rule	NOUN
ftr-343	262	6	governing	govern	VERB
ftr-343	262	7	application	application	NOUN
ftr-343	262	8	of	of	ADP
ftr-343	262	9	domestic	domestic	ADJ
ftr-343	262	10	regulations	regulation	NOUN
ftr-343	262	11	to	to	PART
ftr-343	262	12	trade	trade	VERB
ftr-343	262	13	are	be	AUX
ftr-343	262	14	more	more	ADV
ftr-343	262	15	relevant	relevant	ADJ
ftr-343	262	16	than	than	ADP
ftr-343	262	17	those	those	PRON
ftr-343	262	18	governing	govern	VERB
ftr-343	262	19	btas	bta	NOUN
ftr-343	262	20	for	for	ADP
ftr-343	262	21	appraising	appraise	VERB
ftr-343	262	22	the	the	DET
ftr-343	262	23	legality	legality	NOUN
ftr-343	262	24	of	of	ADP
ftr-343	262	25	bas	bas	PROPN
ftr-343	262	26	for	for	ADP
ftr-343	262	27	the	the	DET
ftr-343	262	28	cost	cost	NOUN
ftr-343	262	29	of	of	ADP
ftr-343	262	30	emissions	emission	NOUN
ftr-343	262	31	permits	permit	NOUN
ftr-343	262	32	.	.	PUNCT
ftr-343	263	1	see	see	VERB
ftr-343	263	2	infra	infra	NOUN
ftr-343	263	3	note	note	VERB
ftr-343	263	4	164	164	NUM
ftr-343	263	5	.	.	PUNCT
ftr-343	264	1	this	this	DET
ftr-343	264	2	article	article	NOUN
ftr-343	264	3	does	do	AUX
ftr-343	264	4	not	not	PART
ftr-343	264	5	consider	consider	VERB
ftr-343	264	6	that	that	DET
ftr-343	264	7	possibility	possibility	NOUN
ftr-343	264	8	.	.	PUNCT
ftr-343	265	1	2011	2011	NUM
ftr-343	265	2	]	]	PUNCT
ftr-343	265	3	border	border	NOUN
ftr-343	265	4	adjustments	adjustment	NOUN
ftr-343	265	5	for	for	ADP
ftr-343	265	6	carbon	carbon	NOUN
ftr-343	265	7	taxes	taxis	NOUN
ftr-343	265	8	237	237	NUM
ftr-343	265	9	exemptions	exemption	NOUN
ftr-343	265	10	from	from	ADP
ftr-343	265	11	indirect	indirect	ADJ
ftr-343	265	12	taxes	taxis	NOUN
ftr-343	265	13	(	(	PUNCT
ftr-343	265	14	in	in	ADP
ftr-343	265	15	this	this	DET
ftr-343	265	16	case	case	NOUN
ftr-343	265	17	,	,	PUNCT
ftr-343	265	18	carbon	carbon	NOUN
ftr-343	265	19	taxes	taxis	NOUN
ftr-343	265	20	)	)	PUNCT
ftr-343	265	21	,	,	PUNCT
ftr-343	265	22	which	which	PRON
ftr-343	265	23	are	be	AUX
ftr-343	265	24	analogous	analogous	ADJ
ftr-343	265	25	to	to	ADP
ftr-343	265	26	free	free	ADJ
ftr-343	265	27	allocation	allocation	NOUN
ftr-343	265	28	of	of	ADP
ftr-343	265	29	permits	permit	NOUN
ftr-343	265	30	,	,	PUNCT
ftr-343	265	31	much	much	ADV
ftr-343	265	32	less	less	ADJ
ftr-343	265	33	anything	anything	PRON
ftr-343	265	34	analogous	analogous	ADJ
ftr-343	265	35	to	to	ADP
ftr-343	265	36	purchases	purchase	NOUN
ftr-343	265	37	on	on	ADP
ftr-343	265	38	the	the	DET
ftr-343	265	39	secondary	secondary	ADJ
ftr-343	265	40	market	market	NOUN
ftr-343	265	41	,	,	PUNCT
ftr-343	265	42	sequestration	sequestration	NOUN
ftr-343	265	43	,	,	PUNCT
ftr-343	265	44	or	or	CCONJ
ftr-343	265	45	cdm	cdm	PROPN
ftr-343	265	46	.	.	PUNCT
ftr-343	266	1	adding	add	VERB
ftr-343	266	2	at	at	ADP
ftr-343	266	3	least	least	ADJ
ftr-343	266	4	marginally	marginally	ADV
ftr-343	266	5	to	to	ADP
ftr-343	266	6	uncertainty	uncertainty	NOUN
ftr-343	266	7	is	be	AUX
ftr-343	266	8	the	the	DET
ftr-343	266	9	fact	fact	NOUN
ftr-343	266	10	that	that	SCONJ
ftr-343	266	11	,	,	PUNCT
ftr-343	266	12	while	while	SCONJ
ftr-343	266	13	wto	wto	PROPN
ftr-343	266	14	panels	panel	NOUN
ftr-343	266	15	and	and	CCONJ
ftr-343	266	16	the	the	DET
ftr-343	266	17	appellate	appellate	ADJ
ftr-343	266	18	body	body	NOUN
ftr-343	266	19	commonly	commonly	ADV
ftr-343	266	20	take	take	VERB
ftr-343	266	21	account	account	NOUN
ftr-343	266	22	of	of	ADP
ftr-343	266	23	precedent	precedent	NOUN
ftr-343	266	24	,	,	PUNCT
ftr-343	266	25	wto	wto	PROPN
ftr-343	266	26	law	law	NOUN
ftr-343	266	27	does	do	AUX
ftr-343	266	28	not	not	PART
ftr-343	266	29	recognize	recognize	VERB
ftr-343	266	30	the	the	DET
ftr-343	266	31	concept	concept	NOUN
ftr-343	266	32	of	of	ADP
ftr-343	266	33	stare	stare	ADJ
ftr-343	266	34	decisis	decisis	NOUN
ftr-343	266	35	.	.	PUNCT
ftr-343	267	1	the	the	DET
ftr-343	267	2	wto	wto	PROPN
ftr-343	267	3	website	website	NOUN
ftr-343	267	4	says	say	VERB
ftr-343	267	5	:	:	PUNCT
ftr-343	267	6	a	a	DET
ftr-343	267	7	dispute	dispute	NOUN
ftr-343	267	8	relates	relate	VERB
ftr-343	267	9	to	to	ADP
ftr-343	267	10	a	a	DET
ftr-343	267	11	specific	specific	ADJ
ftr-343	267	12	matter	matter	NOUN
ftr-343	267	13	and	and	CCONJ
ftr-343	267	14	takes	take	VERB
ftr-343	267	15	place	place	NOUN
ftr-343	267	16	between	between	ADP
ftr-343	267	17	two	two	NUM
ftr-343	267	18	or	or	CCONJ
ftr-343	267	19	more	more	ADV
ftr-343	267	20	specific	specific	ADJ
ftr-343	267	21	members	member	NOUN
ftr-343	267	22	of	of	ADP
ftr-343	267	23	the	the	DET
ftr-343	267	24	(	(	PUNCT
ftr-343	267	25	wto	wto	PROPN
ftr-343	267	26	)	)	PUNCT
ftr-343	267	27	.	.	PUNCT
ftr-343	268	1	the	the	DET
ftr-343	268	2	report	report	NOUN
ftr-343	268	3	of	of	ADP
ftr-343	268	4	a	a	DET
ftr-343	268	5	panel	panel	NOUN
ftr-343	268	6	or	or	CCONJ
ftr-343	268	7	the	the	DET
ftr-343	268	8	appellate	appellate	ADJ
ftr-343	268	9	body	body	NOUN
ftr-343	268	10	also	also	ADV
ftr-343	268	11	relates	relate	VERB
ftr-343	268	12	to	to	ADP
ftr-343	268	13	that	that	DET
ftr-343	268	14	specific	specific	ADJ
ftr-343	268	15	matter	matter	NOUN
ftr-343	268	16	in	in	ADP
ftr-343	268	17	the	the	DET
ftr-343	268	18	dispute	dispute	NOUN
ftr-343	268	19	between	between	ADP
ftr-343	268	20	these	these	DET
ftr-343	268	21	members	member	NOUN
ftr-343	268	22	.	.	PUNCT
ftr-343	269	1	even	even	ADV
ftr-343	269	2	if	if	SCONJ
ftr-343	269	3	adopted	adopt	VERB
ftr-343	269	4	,	,	PUNCT
ftr-343	269	5	the	the	DET
ftr-343	269	6	reports	report	NOUN
ftr-343	269	7	of	of	ADP
ftr-343	269	8	panels	panel	NOUN
ftr-343	269	9	and	and	CCONJ
ftr-343	269	10	the	the	DET
ftr-343	269	11	appellate	appellate	ADJ
ftr-343	269	12	body	body	NOUN
ftr-343	269	13	are	be	AUX
ftr-343	269	14	not	not	PART
ftr-343	269	15	binding	bind	VERB
ftr-343	269	16	precedents	precedent	NOUN
ftr-343	269	17	for	for	ADP
ftr-343	269	18	other	other	ADJ
ftr-343	269	19	disputes	dispute	NOUN
ftr-343	269	20	between	between	ADP
ftr-343	269	21	the	the	DET
ftr-343	269	22	same	same	ADJ
ftr-343	269	23	parties	party	NOUN
ftr-343	269	24	on	on	ADP
ftr-343	269	25	other	other	ADJ
ftr-343	269	26	matters	matter	NOUN
ftr-343	269	27	or	or	CCONJ
ftr-343	269	28	different	different	ADJ
ftr-343	269	29	parties	party	NOUN
ftr-343	269	30	on	on	ADP
ftr-343	269	31	the	the	DET
ftr-343	269	32	same	same	ADJ
ftr-343	269	33	matter	matter	NOUN
ftr-343	269	34	,	,	PUNCT
ftr-343	269	35	even	even	ADV
ftr-343	269	36	though	though	SCONJ
ftr-343	269	37	the	the	DET
ftr-343	269	38	same	same	ADJ
ftr-343	269	39	questions	question	NOUN
ftr-343	269	40	of	of	ADP
ftr-343	269	41	wto	wto	PROPN
ftr-343	269	42	law	law	NOUN
ftr-343	269	43	might	might	AUX
ftr-343	269	44	arise	arise	VERB
ftr-343	269	45	.	.	PUNCT
ftr-343	270	1	as	as	ADP
ftr-343	270	2	in	in	ADP
ftr-343	270	3	other	other	ADJ
ftr-343	270	4	areas	area	NOUN
ftr-343	270	5	of	of	ADP
ftr-343	270	6	international	international	ADJ
ftr-343	270	7	law	law	NOUN
ftr-343	270	8	,	,	PUNCT
ftr-343	270	9	there	there	PRON
ftr-343	270	10	is	be	VERB
ftr-343	270	11	no	no	DET
ftr-343	270	12	rule	rule	NOUN
ftr-343	270	13	of	of	ADP
ftr-343	270	14	stare	stare	ADJ
ftr-343	270	15	decisis	decisis	NOUN
ftr-343	270	16	in	in	ADP
ftr-343	270	17	wto	wto	PROPN
ftr-343	270	18	dispute	dispute	NOUN
ftr-343	270	19	settlement	settlement	NOUN
ftr-343	270	20	according	accord	VERB
ftr-343	270	21	to	to	ADP
ftr-343	270	22	which	which	PRON
ftr-343	270	23	previous	previous	ADJ
ftr-343	270	24	rulings	ruling	NOUN
ftr-343	270	25	bind	bind	VERB
ftr-343	270	26	panels	panel	NOUN
ftr-343	270	27	and	and	CCONJ
ftr-343	270	28	the	the	DET
ftr-343	270	29	appellate	appellate	ADJ
ftr-343	270	30	body	body	NOUN
ftr-343	270	31	in	in	ADP
ftr-343	270	32	subsequent	subsequent	ADJ
ftr-343	270	33	cases.24	cases.24	NOUN
ftr-343	270	34	it	it	PRON
ftr-343	270	35	seems	seem	VERB
ftr-343	270	36	,	,	PUNCT
ftr-343	270	37	however	however	ADV
ftr-343	270	38	,	,	PUNCT
ftr-343	270	39	that	that	SCONJ
ftr-343	270	40	the	the	DET
ftr-343	270	41	severity	severity	NOUN
ftr-343	270	42	of	of	ADP
ftr-343	270	43	the	the	DET
ftr-343	270	44	limitation	limitation	NOUN
ftr-343	270	45	can	can	AUX
ftr-343	270	46	be	be	AUX
ftr-343	270	47	overstated	overstate	VERB
ftr-343	270	48	.	.	PUNCT
ftr-343	271	1	the	the	DET
ftr-343	271	2	wto	wto	PROPN
ftr-343	271	3	website	website	NOUN
ftr-343	271	4	continues	continue	VERB
ftr-343	271	5	:	:	PUNCT
ftr-343	271	6	if	if	SCONJ
ftr-343	271	7	the	the	DET
ftr-343	271	8	reasoning	reasoning	NOUN
ftr-343	271	9	developed	develop	VERB
ftr-343	271	10	in	in	ADP
ftr-343	271	11	the	the	DET
ftr-343	271	12	previous	previous	ADJ
ftr-343	271	13	report	report	NOUN
ftr-343	271	14	in	in	ADP
ftr-343	271	15	support	support	NOUN
ftr-343	271	16	of	of	ADP
ftr-343	271	17	the	the	DET
ftr-343	271	18	interpretation	interpretation	NOUN
ftr-343	271	19	given	give	VERB
ftr-343	271	20	to	to	ADP
ftr-343	271	21	a	a	DET
ftr-343	271	22	wto	wto	PROPN
ftr-343	271	23	rule	rule	NOUN
ftr-343	271	24	is	be	AUX
ftr-343	271	25	persuasive	persuasive	ADJ
ftr-343	271	26	from	from	ADP
ftr-343	271	27	the	the	DET
ftr-343	271	28	perspective	perspective	NOUN
ftr-343	271	29	of	of	ADP
ftr-343	271	30	the	the	DET
ftr-343	271	31	panel	panel	NOUN
ftr-343	271	32	or	or	CCONJ
ftr-343	271	33	the	the	DET
ftr-343	271	34	appellate	appellate	ADJ
ftr-343	271	35	body	body	NOUN
ftr-343	271	36	in	in	ADP
ftr-343	271	37	the	the	DET
ftr-343	271	38	subsequent	subsequent	ADJ
ftr-343	271	39	case	case	NOUN
ftr-343	271	40	,	,	PUNCT
ftr-343	271	41	it	it	PRON
ftr-343	271	42	is	be	AUX
ftr-343	271	43	very	very	ADV
ftr-343	271	44	likely	likely	ADJ
ftr-343	271	45	that	that	SCONJ
ftr-343	271	46	the	the	DET
ftr-343	271	47	panel	panel	NOUN
ftr-343	271	48	or	or	CCONJ
ftr-343	271	49	the	the	DET
ftr-343	271	50	appellate	appellate	ADJ
ftr-343	271	51	body	body	NOUN
ftr-343	271	52	will	will	AUX
ftr-343	271	53	repeat	repeat	VERB
ftr-343	271	54	and	and	CCONJ
ftr-343	271	55	follow	follow	VERB
ftr-343	271	56	it	it	PRON
ftr-343	271	57	.	.	PUNCT
ftr-343	272	1	this	this	PRON
ftr-343	272	2	is	be	AUX
ftr-343	272	3	also	also	ADV
ftr-343	272	4	in	in	ADP
ftr-343	272	5	line	line	NOUN
ftr-343	272	6	with	with	ADP
ftr-343	272	7	a	a	DET
ftr-343	272	8	key	key	ADJ
ftr-343	272	9	objective	objective	NOUN
ftr-343	272	10	of	of	ADP
ftr-343	272	11	the	the	DET
ftr-343	272	12	dispute	dispute	NOUN
ftr-343	272	13	settlement	settlement	NOUN
ftr-343	272	14	system	system	NOUN
ftr-343	272	15	which	which	PRON
ftr-343	272	16	is	be	AUX
ftr-343	272	17	to	to	PART
ftr-343	272	18	enhance	enhance	VERB
ftr-343	272	19	the	the	DET
ftr-343	272	20	security	security	NOUN
ftr-343	272	21	and	and	CCONJ
ftr-343	272	22	predictability	predictability	NOUN
ftr-343	272	23	of	of	ADP
ftr-343	272	24	the	the	DET
ftr-343	272	25	multilateral	multilateral	ADJ
ftr-343	272	26	trading	trading	NOUN
ftr-343	272	27	system	system	NOUN
ftr-343	272	28	.	.	PUNCT
ftr-343	273	1	in	in	ADP
ftr-343	273	2	the	the	DET
ftr-343	273	3	words	word	NOUN
ftr-343	273	4	of	of	ADP
ftr-343	273	5	the	the	DET
ftr-343	273	6	appellate	appellate	ADJ
ftr-343	273	7	body	body	NOUN
ftr-343	273	8	,	,	PUNCT
ftr-343	273	9	these	these	DET
ftr-343	273	10	gatt	gatt	PROPN
ftr-343	273	11	and	and	CCONJ
ftr-343	273	12	wto	wto	PROPN
ftr-343	273	13	panel	panel	NOUN
ftr-343	273	14	reports	report	VERB
ftr-343	273	15	—	—	PUNCT
ftr-343	273	16	and	and	CCONJ
ftr-343	273	17	equally	equally	ADV
ftr-343	273	18	adopted	adopt	VERB
ftr-343	273	19	appellate	appellate	ADJ
ftr-343	273	20	body	body	NOUN
ftr-343	273	21	reports1—“create	reports1—“create	VERB
ftr-343	273	22	legitimate	legitimate	ADJ
ftr-343	273	23	expectations	expectation	NOUN
ftr-343	273	24	among	among	ADP
ftr-343	273	25	wto	wto	PROPN
ftr-343	273	26	members	member	NOUN
ftr-343	273	27	,	,	PUNCT
ftr-343	273	28	and	and	CCONJ
ftr-343	273	29	,	,	PUNCT
ftr-343	273	30	therefore	therefore	ADV
ftr-343	273	31	,	,	PUNCT
ftr-343	273	32	should	should	AUX
ftr-343	273	33	be	be	AUX
ftr-343	273	34	taken	take	VERB
ftr-343	273	35	into	into	ADP
ftr-343	273	36	account	account	NOUN
ftr-343	273	37	where	where	SCONJ
ftr-343	273	38	they	they	PRON
ftr-343	273	39	are	be	AUX
ftr-343	273	40	relevant	relevant	ADJ
ftr-343	273	41	to	to	ADP
ftr-343	273	42	any	any	DET
ftr-343	273	43	dispute	dispute	NOUN
ftr-343	273	44	.	.	PUNCT
ftr-343	274	1	”25	”25	ADJ
ftr-343	274	2	24	24	NUM
ftr-343	274	3	.	.	PUNCT
ftr-343	274	4	wto	wto	PROPN
ftr-343	274	5	,	,	PUNCT
ftr-343	274	6	dispute	dispute	NOUN
ftr-343	274	7	settlement	settlement	NOUN
ftr-343	274	8	system	system	NOUN
ftr-343	274	9	training	training	NOUN
ftr-343	274	10	module	module	NOUN
ftr-343	274	11	:	:	PUNCT
ftr-343	274	12	chapter	chapter	NOUN
ftr-343	274	13	7	7	NUM
ftr-343	274	14	,	,	PUNCT
ftr-343	274	15	legal	legal	ADJ
ftr-343	274	16	effect	effect	NOUN
ftr-343	274	17	of	of	ADP
ftr-343	274	18	panel	panel	NOUN
ftr-343	274	19	and	and	CCONJ
ftr-343	274	20	appellate	appellate	ADJ
ftr-343	274	21	body	body	NOUN
ftr-343	274	22	reports	report	NOUN
ftr-343	274	23	and	and	CCONJ
ftr-343	274	24	dsb	dsb	VERB
ftr-343	274	25	recommendations	recommendation	NOUN
ftr-343	274	26	and	and	CCONJ
ftr-343	274	27	rulings	ruling	NOUN
ftr-343	274	28	,	,	PUNCT
ftr-343	274	29	http://www.wto.org/english/english/tratop_e/dispu_e/disp_settlement_cbt	http://www.wto.org/english/english/tratop_e/dispu_e/disp_settlement_cbt	ADJ
ftr-343	274	30	_	_	PUNCT
ftr-343	274	31	e	e	X
ftr-343	274	32	/	/	SYM
ftr-343	274	33	c7s2p1_e.htm	c7s2p1_e.htm	NOUN
ftr-343	274	34	.	.	PUNCT
ftr-343	275	1	(	(	PUNCT
ftr-343	275	2	last	last	ADJ
ftr-343	275	3	visited	visit	VERB
ftr-343	275	4	feb	feb	PROPN
ftr-343	275	5	.	.	PROPN
ftr-343	275	6	25	25	NUM
ftr-343	275	7	,	,	PUNCT
ftr-343	275	8	2011	2011	NUM
ftr-343	275	9	)	)	PUNCT
ftr-343	275	10	.	.	PUNCT
ftr-343	276	1	25	25	NUM
ftr-343	276	2	.	.	PUNCT
ftr-343	277	1	i	i	PRON
ftr-343	277	2	d.	d.	PROPN
ftr-343	277	3	the	the	DET
ftr-343	277	4	words	word	NOUN
ftr-343	277	5	quoted	quote	VERB
ftr-343	277	6	at	at	ADP
ftr-343	277	7	the	the	DET
ftr-343	277	8	end	end	NOUN
ftr-343	277	9	of	of	ADP
ftr-343	277	10	this	this	DET
ftr-343	277	11	paragraph	paragraph	NOUN
ftr-343	277	12	are	be	AUX
ftr-343	277	13	from	from	ADP
ftr-343	277	14	appellate	appellate	ADJ
ftr-343	277	15	body	body	NOUN
ftr-343	277	16	report	report	NOUN
ftr-343	277	17	,	,	PUNCT
ftr-343	277	18	japan	japan	PROPN
ftr-343	277	19	taxes	tax	VERB
ftr-343	277	20	on	on	ADP
ftr-343	277	21	alcoholic	alcoholic	ADJ
ftr-343	277	22	beverages	beverage	NOUN
ftr-343	277	23	,	,	PUNCT
ftr-343	277	24	14	14	NUM
ftr-343	277	25	,	,	PUNCT
ftr-343	277	26	wt	wt	NOUN
ftr-343	277	27	/	/	SYM
ftr-343	277	28	ds8	ds8	NOUN
ftr-343	277	29	.	.	PUNCT
ftr-343	278	1	10	10	NUM
ftr-343	278	2	,	,	PUNCT
ftr-343	278	3	11	11	NUM
ftr-343	278	4	/	/	SYM
ftr-343	278	5	ab	ab	PROPN
ftr-343	278	6	/	/	SYM
ftr-343	278	7	r	r	NOUN
ftr-343	278	8	,	,	PUNCT
ftr-343	278	9	4	4	NUM
ftr-343	278	10	(	(	PUNCT
ftr-343	278	11	adopted	adopt	VERB
ftr-343	278	12	nov	nov	PROPN
ftr-343	278	13	.	.	PROPN
ftr-343	278	14	1	1	NUM
ftr-343	278	15	,	,	PUNCT
ftr-343	278	16	1996	1996	NUM
ftr-343	278	17	)	)	PUNCT
ftr-343	279	1	[	[	X
ftr-343	279	2	hereinafter	hereinafter	NOUN
ftr-343	279	3	japan	japan	PROPN
ftr-343	279	4	–	–	PUNCT
ftr-343	279	5	alcoholic	alcoholic	ADJ
ftr-343	279	6	beverages	beverage	NOUN
ftr-343	279	7	]	]	PUNCT
ftr-343	279	8	.	.	PUNCT
ftr-343	280	1	238	238	NUM
ftr-343	280	2	florida	florida	PROPN
ftr-343	280	3	tax	tax	NOUN
ftr-343	280	4	review	review	NOUN
ftr-343	280	5	[	[	X
ftr-343	280	6	vol	vol	NOUN
ftr-343	280	7	.	.	PUNCT
ftr-343	280	8	11:4	11:4	NUM
ftr-343	280	9	2	2	NUM
ftr-343	280	10	.	.	PUNCT
ftr-343	281	1	the	the	DET
ftr-343	281	2	separability	separability	NOUN
ftr-343	281	3	of	of	ADP
ftr-343	281	4	btas	bta	NOUN
ftr-343	281	5	for	for	ADP
ftr-343	281	6	imports	import	NOUN
ftr-343	281	7	and	and	CCONJ
ftr-343	281	8	exports	export	NOUN
ftr-343	281	9	on	on	ADP
ftr-343	281	10	the	the	DET
ftr-343	281	11	key	key	ADJ
ftr-343	281	12	question	question	NOUN
ftr-343	281	13	of	of	ADP
ftr-343	281	14	whether	whether	SCONJ
ftr-343	281	15	the	the	DET
ftr-343	281	16	rules	rule	NOUN
ftr-343	281	17	for	for	ADP
ftr-343	281	18	btas	bta	NOUN
ftr-343	281	19	on	on	ADP
ftr-343	281	20	imports	import	NOUN
ftr-343	281	21	and	and	CCONJ
ftr-343	281	22	exports	export	NOUN
ftr-343	281	23	should	should	AUX
ftr-343	281	24	–	–	PUNCT
ftr-343	281	25	and	and	CCONJ
ftr-343	281	26	would	would	AUX
ftr-343	281	27	–	–	PUNCT
ftr-343	281	28	be	be	AUX
ftr-343	281	29	considered	consider	VERB
ftr-343	281	30	to	to	PART
ftr-343	281	31	constitute	constitute	VERB
ftr-343	281	32	a	a	DET
ftr-343	281	33	package	package	NOUN
ftr-343	281	34	or	or	CCONJ
ftr-343	281	35	be	be	AUX
ftr-343	281	36	considered	consider	VERB
ftr-343	281	37	separately	separately	ADV
ftr-343	281	38	,	,	PUNCT
ftr-343	281	39	views	view	NOUN
ftr-343	281	40	are	be	AUX
ftr-343	281	41	mixed	mixed	ADJ
ftr-343	281	42	.	.	PUNCT
ftr-343	282	1	economists	economist	NOUN
ftr-343	282	2	are	be	AUX
ftr-343	282	3	accustomed	accustomed	ADJ
ftr-343	282	4	to	to	ADP
ftr-343	282	5	thinking	think	VERB
ftr-343	282	6	about	about	ADP
ftr-343	282	7	btas	bta	NOUN
ftr-343	282	8	as	as	ADP
ftr-343	282	9	forming	form	VERB
ftr-343	282	10	a	a	DET
ftr-343	282	11	symmetrical	symmetrical	ADJ
ftr-343	282	12	system	system	NOUN
ftr-343	282	13	that	that	PRON
ftr-343	282	14	treats	treat	VERB
ftr-343	282	15	imports	import	NOUN
ftr-343	282	16	like	like	ADP
ftr-343	282	17	domestic	domestic	ADJ
ftr-343	282	18	products	product	NOUN
ftr-343	282	19	and	and	CCONJ
ftr-343	282	20	frees	free	VERB
ftr-343	282	21	exports	export	NOUN
ftr-343	282	22	of	of	ADP
ftr-343	282	23	tax	tax	NOUN
ftr-343	282	24	.	.	PUNCT
ftr-343	283	1	indeed	indeed	ADV
ftr-343	283	2	,	,	PUNCT
ftr-343	283	3	in	in	ADP
ftr-343	283	4	1970	1970	NUM
ftr-343	283	5	the	the	DET
ftr-343	283	6	influential	influential	ADJ
ftr-343	283	7	gatt	gatt	PROPN
ftr-343	283	8	working	working	PROPN
ftr-343	283	9	party	party	PROPN
ftr-343	283	10	on	on	ADP
ftr-343	283	11	border	border	NOUN
ftr-343	283	12	tax	tax	NOUN
ftr-343	283	13	adjustments	adjustment	NOUN
ftr-343	283	14	stated	state	VERB
ftr-343	283	15	,	,	PUNCT
ftr-343	283	16	“	"	PUNCT
ftr-343	283	17	it	it	PRON
ftr-343	283	18	was	be	AUX
ftr-343	283	19	agreed	agree	VERB
ftr-343	283	20	that	that	SCONJ
ftr-343	283	21	gatt	gatt	PROPN
ftr-343	283	22	provisions	provision	NOUN
ftr-343	283	23	on	on	ADP
ftr-343	283	24	tax	tax	NOUN
ftr-343	283	25	adjustment	adjustment	NOUN
ftr-343	283	26	applied	apply	VERB
ftr-343	283	27	the	the	DET
ftr-343	283	28	principle	principle	NOUN
ftr-343	283	29	of	of	ADP
ftr-343	283	30	destination	destination	NOUN
ftr-343	283	31	identically	identically	ADV
ftr-343	283	32	to	to	ADP
ftr-343	283	33	imports	import	NOUN
ftr-343	283	34	and	and	CCONJ
ftr-343	283	35	exports	export	NOUN
ftr-343	283	36	.	.	PUNCT
ftr-343	284	1	”26	”26	VERB
ftr-343	284	2	moreover	moreover	ADV
ftr-343	284	3	,	,	PUNCT
ftr-343	284	4	article	article	NOUN
ftr-343	284	5	i	i	PRON
ftr-343	284	6	of	of	ADP
ftr-343	284	7	the	the	DET
ftr-343	284	8	gatt	gatt	PROPN
ftr-343	284	9	,	,	PUNCT
ftr-343	284	10	which	which	PRON
ftr-343	284	11	prescribes	prescribe	VERB
ftr-343	284	12	most	most	ADV
ftr-343	284	13	favored	favor	VERB
ftr-343	284	14	nation	nation	NOUN
ftr-343	284	15	(	(	PUNCT
ftr-343	284	16	mfn	mfn	NOUN
ftr-343	284	17	)	)	PUNCT
ftr-343	284	18	treatment	treatment	NOUN
ftr-343	284	19	,	,	PUNCT
ftr-343	284	20	begins	begin	VERB
ftr-343	284	21	:	:	PUNCT
ftr-343	284	22	“	"	PUNCT
ftr-343	284	23	with	with	ADP
ftr-343	284	24	respect	respect	NOUN
ftr-343	284	25	to	to	ADP
ftr-343	284	26	customs	custom	NOUN
ftr-343	284	27	duties	duty	NOUN
ftr-343	284	28	and	and	CCONJ
ftr-343	284	29	charges	charge	NOUN
ftr-343	284	30	of	of	ADP
ftr-343	284	31	any	any	DET
ftr-343	284	32	kind	kind	NOUN
ftr-343	284	33	imposed	impose	VERB
ftr-343	284	34	on	on	ADP
ftr-343	284	35	or	or	CCONJ
ftr-343	284	36	in	in	ADP
ftr-343	284	37	connection	connection	NOUN
ftr-343	284	38	with	with	ADP
ftr-343	284	39	importation	importation	NOUN
ftr-343	284	40	or	or	CCONJ
ftr-343	284	41	exportation	exportation	NOUN
ftr-343	284	42	.	.	PUNCT
ftr-343	284	43	.	.	PUNCT
ftr-343	284	44	.	.	PUNCT
ftr-343	285	1	and	and	CCONJ
ftr-343	285	2	with	with	ADP
ftr-343	285	3	respect	respect	NOUN
ftr-343	285	4	to	to	ADP
ftr-343	285	5	.	.	PUNCT
ftr-343	285	6	.	.	PUNCT
ftr-343	285	7	.	.	PUNCT
ftr-343	286	1	any	any	DET
ftr-343	286	2	product	product	NOUN
ftr-343	286	3	originating	originate	VERB
ftr-343	286	4	in	in	ADP
ftr-343	286	5	or	or	CCONJ
ftr-343	286	6	destined	destine	VERB
ftr-343	286	7	for	for	ADP
ftr-343	286	8	any	any	DET
ftr-343	286	9	other	other	ADJ
ftr-343	286	10	country	country	NOUN
ftr-343	286	11	.	.	PUNCT
ftr-343	286	12	.	.	PUNCT
ftr-343	286	13	.	.	PUNCT
ftr-343	287	1	.”27	.”27	PUNCT
ftr-343	288	1	the	the	DET
ftr-343	288	2	two	two	NUM
ftr-343	288	3	sets	set	NOUN
ftr-343	288	4	of	of	ADP
ftr-343	288	5	italicized	italicize	VERB
ftr-343	288	6	words	word	NOUN
ftr-343	288	7	can	can	AUX
ftr-343	288	8	perhaps	perhaps	ADV
ftr-343	288	9	be	be	AUX
ftr-343	288	10	read	read	VERB
ftr-343	288	11	to	to	PART
ftr-343	288	12	mean	mean	VERB
ftr-343	288	13	that	that	SCONJ
ftr-343	288	14	the	the	DET
ftr-343	288	15	rules	rule	NOUN
ftr-343	288	16	for	for	ADP
ftr-343	288	17	imports	import	NOUN
ftr-343	288	18	and	and	CCONJ
ftr-343	288	19	exports	export	NOUN
ftr-343	288	20	are	be	AUX
ftr-343	288	21	the	the	DET
ftr-343	288	22	same.28	same.28	NOUN
ftr-343	288	23	on	on	ADP
ftr-343	288	24	the	the	DET
ftr-343	288	25	other	other	ADJ
ftr-343	288	26	hand	hand	NOUN
ftr-343	288	27	,	,	PUNCT
ftr-343	288	28	gatt	gatt	PROPN
ftr-343	288	29	article	article	PROPN
ftr-343	288	30	iii	iii	NUM
ftr-343	288	31	deals	deal	NOUN
ftr-343	288	32	only	only	ADV
ftr-343	288	33	with	with	ADP
ftr-343	288	34	imports	import	NOUN
ftr-343	288	35	and	and	CCONJ
ftr-343	288	36	the	the	DET
ftr-343	288	37	ascm	ascm	NOUN
ftr-343	288	38	only	only	ADV
ftr-343	288	39	with	with	ADP
ftr-343	288	40	exports	export	NOUN
ftr-343	288	41	.	.	PUNCT
ftr-343	289	1	de	de	PROPN
ftr-343	289	2	cendra	cendra	PROPN
ftr-343	289	3	states	state	NOUN
ftr-343	289	4	:	:	PUNCT
ftr-343	289	5	there	there	PRON
ftr-343	289	6	are	be	VERB
ftr-343	289	7	two	two	NUM
ftr-343	289	8	anchor	anchor	NOUN
ftr-343	289	9	points	point	NOUN
ftr-343	289	10	for	for	ADP
ftr-343	289	11	bta	bta	NOUN
ftr-343	289	12	in	in	ADP
ftr-343	289	13	the	the	DET
ftr-343	289	14	gatt	gatt	PROPN
ftr-343	289	15	and	and	CCONJ
ftr-343	289	16	wto	wto	PROPN
ftr-343	289	17	agreements	agreement	NOUN
ftr-343	289	18	:	:	PUNCT
ftr-343	289	19	gatt	gatt	NOUN
ftr-343	289	20	,	,	PUNCT
ftr-343	289	21	article	article	NOUN
ftr-343	289	22	ii(2)(a	ii(2)(a	ADV
ftr-343	289	23	)	)	PUNCT
ftr-343	289	24	in	in	ADP
ftr-343	289	25	conjunction	conjunction	NOUN
ftr-343	289	26	with	with	ADP
ftr-343	289	27	gatt	gatt	PROPN
ftr-343	289	28	article	article	PROPN
ftr-343	289	29	iii	iii	PROPN
ftr-343	289	30	(	(	PUNCT
ftr-343	289	31	national	national	ADJ
ftr-343	289	32	treatment	treatment	NOUN
ftr-343	289	33	on	on	ADP
ftr-343	289	34	internal	internal	ADJ
ftr-343	289	35	taxation	taxation	NOUN
ftr-343	289	36	and	and	CCONJ
ftr-343	289	37	regulation	regulation	NOUN
ftr-343	289	38	)	)	PUNCT
ftr-343	289	39	,	,	PUNCT
ftr-343	289	40	and	and	CCONJ
ftr-343	289	41	gatt	gatt	NOUN
ftr-343	289	42	article	article	NOUN
ftr-343	289	43	xvi	xvi	X
ftr-343	289	44	(	(	PUNCT
ftr-343	289	45	subsidies	subsidy	NOUN
ftr-343	289	46	)	)	PUNCT
ftr-343	289	47	in	in	ADP
ftr-343	289	48	conjunction	conjunction	NOUN
ftr-343	289	49	with	with	ADP
ftr-343	289	50	the	the	DET
ftr-343	289	51	wto	wto	PROPN
ftr-343	289	52	scm	scm	PROPN
ftr-343	289	53	agreement	agreement	NOUN
ftr-343	289	54	.	.	PUNCT
ftr-343	290	1	in	in	ADP
ftr-343	290	2	general	general	ADJ
ftr-343	290	3	,	,	PUNCT
ftr-343	290	4	bta	bta	NOUN
ftr-343	290	5	on	on	ADP
ftr-343	290	6	imported	import	VERB
ftr-343	290	7	products	product	NOUN
ftr-343	290	8	in	in	ADP
ftr-343	290	9	excess	excess	NOUN
ftr-343	290	10	of	of	ADP
ftr-343	290	11	taxes	taxis	NOUN
ftr-343	290	12	borne	bear	VERB
ftr-343	290	13	by	by	ADP
ftr-343	290	14	like	like	ADP
ftr-343	290	15	domestic	domestic	ADJ
ftr-343	290	16	products	product	NOUN
ftr-343	290	17	is	be	AUX
ftr-343	290	18	in	in	ADP
ftr-343	290	19	violation	violation	NOUN
ftr-343	290	20	of	of	ADP
ftr-343	290	21	the	the	DET
ftr-343	290	22	national	national	ADJ
ftr-343	290	23	treatment	treatment	NOUN
ftr-343	290	24	provisions	provision	NOUN
ftr-343	290	25	in	in	ADP
ftr-343	290	26	article	article	PROPN
ftr-343	290	27	iii	iii	NUM
ftr-343	290	28	of	of	ADP
ftr-343	290	29	gatt	gatt	PROPN
ftr-343	290	30	.	.	PUNCT
ftr-343	291	1	exemption	exemption	NOUN
ftr-343	291	2	or	or	CCONJ
ftr-343	291	3	rebate	rebate	NOUN
ftr-343	291	4	or	or	CCONJ
ftr-343	291	5	taxes	taxis	NOUN
ftr-343	291	6	on	on	ADP
ftr-343	291	7	exported	export	VERB
ftr-343	291	8	products	product	NOUN
ftr-343	291	9	in	in	ADP
ftr-343	291	10	excess	excess	NOUN
ftr-343	291	11	of	of	ADP
ftr-343	291	12	internal	internal	ADJ
ftr-343	291	13	taxes	taxis	NOUN
ftr-343	291	14	borne	bear	VERB
ftr-343	291	15	by	by	ADP
ftr-343	291	16	like	like	ADP
ftr-343	291	17	products	product	NOUN
ftr-343	291	18	destined	destine	VERB
ftr-343	291	19	for	for	ADP
ftr-343	291	20	26	26	NUM
ftr-343	291	21	.	.	PUNCT
ftr-343	292	1	working	work	VERB
ftr-343	292	2	party	party	NOUN
ftr-343	292	3	on	on	ADP
ftr-343	292	4	btas	btas	PROPN
ftr-343	292	5	,	,	PUNCT
ftr-343	292	6	supra	supra	PROPN
ftr-343	292	7	note	note	NOUN
ftr-343	292	8	4	4	NUM
ftr-343	292	9	,	,	PUNCT
ftr-343	292	10	at	at	ADP
ftr-343	292	11	¶	¶	PROPN
ftr-343	292	12	10	10	NUM
ftr-343	292	13	.	.	PUNCT
ftr-343	293	1	avner	avner	PROPN
ftr-343	293	2	draws	draw	VERB
ftr-343	293	3	the	the	DET
ftr-343	293	4	following	follow	VERB
ftr-343	293	5	inference	inference	NOUN
ftr-343	293	6	from	from	ADP
ftr-343	293	7	this	this	DET
ftr-343	293	8	statement	statement	NOUN
ftr-343	293	9	:	:	PUNCT
ftr-343	293	10	“	"	PUNCT
ftr-343	293	11	this	this	PRON
ftr-343	293	12	is	be	AUX
ftr-343	293	13	useful	useful	ADJ
ftr-343	293	14	as	as	SCONJ
ftr-343	293	15	,	,	PUNCT
ftr-343	293	16	if	if	SCONJ
ftr-343	293	17	the	the	DET
ftr-343	293	18	legality	legality	NOUN
ftr-343	293	19	of	of	ADP
ftr-343	293	20	a	a	DET
ftr-343	293	21	bta	bta	NOUN
ftr-343	293	22	can	can	AUX
ftr-343	293	23	be	be	AUX
ftr-343	293	24	proven	prove	VERB
ftr-343	293	25	either	either	CCONJ
ftr-343	293	26	on	on	ADP
ftr-343	293	27	imports	import	NOUN
ftr-343	293	28	or	or	CCONJ
ftr-343	293	29	on	on	ADP
ftr-343	293	30	exports	export	NOUN
ftr-343	293	31	,	,	PUNCT
ftr-343	293	32	then	then	ADV
ftr-343	293	33	it	it	PRON
ftr-343	293	34	can	can	AUX
ftr-343	293	35	be	be	AUX
ftr-343	293	36	extended	extend	VERB
ftr-343	293	37	to	to	ADP
ftr-343	293	38	the	the	DET
ftr-343	293	39	opposite	opposite	ADJ
ftr-343	293	40	transaction	transaction	NOUN
ftr-343	293	41	.	.	PUNCT
ftr-343	293	42	”	"	PUNCT
ftr-343	294	1	avner	avner	PROPN
ftr-343	294	2	,	,	PUNCT
ftr-343	294	3	supra	supra	PROPN
ftr-343	294	4	note	note	PROPN
ftr-343	294	5	15	15	NUM
ftr-343	294	6	,	,	PUNCT
ftr-343	294	7	at	at	ADP
ftr-343	294	8	14	14	NUM
ftr-343	294	9	.	.	PUNCT
ftr-343	295	1	for	for	ADP
ftr-343	295	2	reason	reason	NOUN
ftr-343	295	3	indicated	indicate	VERB
ftr-343	295	4	below	below	ADV
ftr-343	295	5	,	,	PUNCT
ftr-343	295	6	the	the	DET
ftr-343	295	7	validity	validity	NOUN
ftr-343	295	8	of	of	ADP
ftr-343	295	9	this	this	DET
ftr-343	295	10	conclusion	conclusion	NOUN
ftr-343	295	11	is	be	AUX
ftr-343	295	12	questionable	questionable	ADJ
ftr-343	295	13	.	.	PUNCT
ftr-343	296	1	27	27	NUM
ftr-343	296	2	.	.	X
ftr-343	297	1	gatt	gatt	PROPN
ftr-343	297	2	,	,	PUNCT
ftr-343	297	3	supra	supra	PROPN
ftr-343	297	4	note	note	PROPN
ftr-343	297	5	17	17	NUM
ftr-343	297	6	,	,	PUNCT
ftr-343	297	7	at	at	ADP
ftr-343	297	8	art	art	NOUN
ftr-343	297	9	.	.	PUNCT
ftr-343	298	1	i	i	PRON
ftr-343	298	2	(	(	PUNCT
ftr-343	298	3	emphasis	emphasis	NOUN
ftr-343	298	4	added	add	VERB
ftr-343	298	5	)	)	PUNCT
ftr-343	298	6	.	.	PUNCT
ftr-343	299	1	28	28	NUM
ftr-343	299	2	.	.	PUNCT
ftr-343	300	1	see	see	VERB
ftr-343	300	2	also	also	ADV
ftr-343	300	3	demaret	demaret	PROPN
ftr-343	300	4	&	&	CCONJ
ftr-343	300	5	stewardson	stewardson	PROPN
ftr-343	300	6	,	,	PUNCT
ftr-343	300	7	supra	supra	PROPN
ftr-343	300	8	note	note	PROPN
ftr-343	300	9	15	15	NUM
ftr-343	300	10	,	,	PUNCT
ftr-343	300	11	at	at	ADP
ftr-343	300	12	31	31	NUM
ftr-343	300	13	.	.	PUNCT
ftr-343	301	1	the	the	DET
ftr-343	301	2	rules	rule	NOUN
ftr-343	301	3	applied	apply	VERB
ftr-343	301	4	to	to	ADP
ftr-343	301	5	a	a	DET
ftr-343	301	6	given	give	VERB
ftr-343	301	7	trade	trade	NOUN
ftr-343	301	8	flow	flow	NOUN
ftr-343	301	9	by	by	ADP
ftr-343	301	10	different	different	ADJ
ftr-343	301	11	trading	trading	NOUN
ftr-343	301	12	partners	partner	NOUN
ftr-343	301	13	need	need	AUX
ftr-343	301	14	not	not	PART
ftr-343	301	15	be	be	AUX
ftr-343	301	16	consistent	consistent	ADJ
ftr-343	301	17	.	.	PUNCT
ftr-343	302	1	of	of	ADP
ftr-343	302	2	course	course	NOUN
ftr-343	302	3	,	,	PUNCT
ftr-343	302	4	gaps	gap	NOUN
ftr-343	302	5	and	and	CCONJ
ftr-343	302	6	overlaps	overlap	NOUN
ftr-343	302	7	in	in	ADP
ftr-343	302	8	taxation	taxation	NOUN
ftr-343	302	9	of	of	ADP
ftr-343	302	10	trade	trade	NOUN
ftr-343	302	11	flows	flow	NOUN
ftr-343	302	12	can	can	AUX
ftr-343	302	13	occur	occur	VERB
ftr-343	302	14	unless	unless	SCONJ
ftr-343	302	15	imports	import	NOUN
ftr-343	302	16	and	and	CCONJ
ftr-343	302	17	exports	export	NOUN
ftr-343	302	18	are	be	AUX
ftr-343	302	19	treated	treat	VERB
ftr-343	302	20	consistently	consistently	ADV
ftr-343	302	21	by	by	ADP
ftr-343	302	22	exporting	export	VERB
ftr-343	302	23	and	and	CCONJ
ftr-343	302	24	importing	import	VERB
ftr-343	302	25	countries	country	NOUN
ftr-343	302	26	.	.	PUNCT
ftr-343	303	1	even	even	ADV
ftr-343	303	2	so	so	ADV
ftr-343	303	3	,	,	PUNCT
ftr-343	303	4	hoerner	hoerner	NOUN
ftr-343	303	5	observes	observe	VERB
ftr-343	303	6	that	that	SCONJ
ftr-343	303	7	the	the	DET
ftr-343	303	8	gatt	gatt	PROPN
ftr-343	303	9	secretariat	secretariat	PROPN
ftr-343	303	10	found	find	VERB
ftr-343	303	11	in	in	ADP
ftr-343	303	12	1994	1994	NUM
ftr-343	303	13	that	that	SCONJ
ftr-343	303	14	,	,	PUNCT
ftr-343	303	15	under	under	ADP
ftr-343	303	16	gatt	gatt	NOUN
ftr-343	303	17	rules	rule	NOUN
ftr-343	303	18	,	,	PUNCT
ftr-343	303	19	international	international	ADJ
ftr-343	303	20	trade	trade	NOUN
ftr-343	303	21	can	can	AUX
ftr-343	303	22	be	be	AUX
ftr-343	303	23	subject	subject	ADJ
ftr-343	303	24	to	to	ADP
ftr-343	303	25	the	the	DET
ftr-343	303	26	origin	origin	NOUN
ftr-343	303	27	principle	principle	NOUN
ftr-343	303	28	,	,	PUNCT
ftr-343	303	29	the	the	DET
ftr-343	303	30	destination	destination	NOUN
ftr-343	303	31	principle	principle	NOUN
ftr-343	303	32	,	,	PUNCT
ftr-343	303	33	double	double	ADJ
ftr-343	303	34	taxation	taxation	NOUN
ftr-343	303	35	,	,	PUNCT
ftr-343	303	36	or	or	CCONJ
ftr-343	303	37	no	no	DET
ftr-343	303	38	taxation	taxation	NOUN
ftr-343	303	39	.	.	PUNCT
ftr-343	304	1	hoerner	hoerner	PROPN
ftr-343	304	2	,	,	PUNCT
ftr-343	304	3	supra	supra	PROPN
ftr-343	304	4	note	note	PROPN
ftr-343	304	5	15	15	NUM
ftr-343	304	6	,	,	PUNCT
ftr-343	304	7	at	at	ADP
ftr-343	304	8	6	6	NUM
ftr-343	304	9	n.9	n.9	NOUN
ftr-343	304	10	.	.	PUNCT
ftr-343	305	1	double	double	ADJ
ftr-343	305	2	taxation	taxation	NOUN
ftr-343	305	3	may	may	AUX
ftr-343	305	4	,	,	PUNCT
ftr-343	305	5	however	however	ADV
ftr-343	305	6	,	,	PUNCT
ftr-343	305	7	be	be	AUX
ftr-343	305	8	relevant	relevant	ADJ
ftr-343	305	9	in	in	ADP
ftr-343	305	10	consideration	consideration	NOUN
ftr-343	305	11	of	of	ADP
ftr-343	305	12	an	an	DET
ftr-343	305	13	article	article	NOUN
ftr-343	305	14	xx	xx	NUM
ftr-343	305	15	exception	exception	NOUN
ftr-343	305	16	;	;	PUNCT
ftr-343	305	17	see	see	VERB
ftr-343	305	18	section	section	NOUN
ftr-343	305	19	iv	iv	NUM
ftr-343	305	20	.	.	PUNCT
ftr-343	305	21	2011	2011	NUM
ftr-343	305	22	]	]	PUNCT
ftr-343	305	23	border	border	NOUN
ftr-343	305	24	adjustments	adjustment	NOUN
ftr-343	305	25	for	for	ADP
ftr-343	305	26	carbon	carbon	NOUN
ftr-343	305	27	taxes	taxis	NOUN
ftr-343	305	28	239	239	NUM
ftr-343	305	29	domestic	domestic	ADJ
ftr-343	305	30	consumption	consumption	NOUN
ftr-343	305	31	are	be	AUX
ftr-343	305	32	considered	consider	VERB
ftr-343	305	33	as	as	ADP
ftr-343	305	34	an	an	DET
ftr-343	305	35	export	export	NOUN
ftr-343	305	36	subsidy	subsidy	NOUN
ftr-343	305	37	subject	subject	ADJ
ftr-343	305	38	to	to	ADP
ftr-343	305	39	the	the	DET
ftr-343	305	40	disciplines	discipline	NOUN
ftr-343	305	41	of	of	ADP
ftr-343	305	42	the	the	DET
ftr-343	305	43	scm	scm	PROPN
ftr-343	305	44	agreement.29	agreement.29	PROPN
ftr-343	305	45	demaret	demaret	NOUN
ftr-343	305	46	and	and	CCONJ
ftr-343	305	47	stewardson	stewardson	NOUN
ftr-343	305	48	write	write	NOUN
ftr-343	305	49	,	,	PUNCT
ftr-343	305	50	“	"	PUNCT
ftr-343	305	51	gatt	gatt	NOUN
ftr-343	305	52	contains	contain	VERB
ftr-343	305	53	different	different	ADJ
ftr-343	305	54	provisions	provision	NOUN
ftr-343	305	55	,	,	PUNCT
ftr-343	305	56	formulated	formulate	VERB
ftr-343	305	57	differently	differently	ADV
ftr-343	305	58	,	,	PUNCT
ftr-343	305	59	in	in	ADP
ftr-343	305	60	respect	respect	NOUN
ftr-343	305	61	of	of	ADP
ftr-343	305	62	imports	import	NOUN
ftr-343	305	63	and	and	CCONJ
ftr-343	305	64	exports	export	NOUN
ftr-343	305	65	,	,	PUNCT
ftr-343	305	66	and	and	CCONJ
ftr-343	305	67	no	no	DET
ftr-343	305	68	explicit	explicit	ADJ
ftr-343	305	69	statement	statement	NOUN
ftr-343	305	70	as	as	ADP
ftr-343	305	71	to	to	ADP
ftr-343	305	72	whether	whether	SCONJ
ftr-343	305	73	those	those	DET
ftr-343	305	74	respective	respective	ADJ
ftr-343	305	75	provisions	provision	NOUN
ftr-343	305	76	should	should	AUX
ftr-343	305	77	be	be	AUX
ftr-343	305	78	implemented	implement	VERB
ftr-343	305	79	in	in	ADP
ftr-343	305	80	symmetric	symmetric	ADJ
ftr-343	305	81	fashion	fashion	NOUN
ftr-343	305	82	.	.	PUNCT
ftr-343	306	1	”30	”30	PROPN
ftr-343	306	2	thus	thus	ADV
ftr-343	306	3	,	,	PUNCT
ftr-343	306	4	hufbauer	hufbauer	ADV
ftr-343	306	5	,	,	PUNCT
ftr-343	306	6	charnovitz	charnovitz	PROPN
ftr-343	306	7	,	,	PUNCT
ftr-343	306	8	and	and	CCONJ
ftr-343	306	9	kim	kim	PROPN
ftr-343	306	10	write	write	PROPN
ftr-343	306	11	,	,	PUNCT
ftr-343	306	12	“	"	PUNCT
ftr-343	306	13	symmetry	symmetry	NOUN
ftr-343	306	14	is	be	AUX
ftr-343	306	15	not	not	PART
ftr-343	306	16	required	require	VERB
ftr-343	306	17	:	:	PUNCT
ftr-343	306	18	a	a	DET
ftr-343	306	19	government	government	NOUN
ftr-343	306	20	can	can	AUX
ftr-343	306	21	choose	choose	VERB
ftr-343	306	22	to	to	PART
ftr-343	306	23	adjust	adjust	VERB
ftr-343	306	24	its	its	PRON
ftr-343	306	25	product	product	NOUN
ftr-343	306	26	taxes	taxis	NOUN
ftr-343	306	27	on	on	ADP
ftr-343	306	28	imports	import	NOUN
ftr-343	306	29	but	but	CCONJ
ftr-343	306	30	not	not	PART
ftr-343	306	31	exports	export	NOUN
ftr-343	306	32	,	,	PUNCT
ftr-343	306	33	or	or	CCONJ
ftr-343	306	34	vice	vice	NOUN
ftr-343	306	35	versa	versa	ADV
ftr-343	306	36	.	.	PUNCT
ftr-343	307	1	”31	”31	VERB
ftr-343	308	1	by	by	ADP
ftr-343	308	2	comparison	comparison	NOUN
ftr-343	308	3	,	,	PUNCT
ftr-343	308	4	although	although	SCONJ
ftr-343	308	5	acknowledging	acknowledge	VERB
ftr-343	308	6	that	that	SCONJ
ftr-343	308	7	“	"	PUNCT
ftr-343	308	8	wto	wto	PROPN
ftr-343	308	9	/	/	SYM
ftr-343	308	10	gatt	gatt	PROPN
ftr-343	308	11	rules	rule	NOUN
ftr-343	308	12	treat	treat	VERB
ftr-343	308	13	import	import	NOUN
ftr-343	308	14	and	and	CCONJ
ftr-343	308	15	export	export	NOUN
ftr-343	308	16	btas	bta	NOUN
ftr-343	308	17	separately	separately	ADV
ftr-343	308	18	,	,	PUNCT
ftr-343	308	19	”	"	PUNCT
ftr-343	308	20	genasci	genasci	NOUN
ftr-343	308	21	suggests	suggest	VERB
ftr-343	308	22	,	,	PUNCT
ftr-343	308	23	“	"	PUNCT
ftr-343	308	24	they	they	PRON
ftr-343	308	25	generally	generally	ADV
ftr-343	308	26	apply	apply	VERB
ftr-343	308	27	the	the	DET
ftr-343	308	28	destination	destination	NOUN
ftr-343	308	29	principle	principle	NOUN
ftr-343	308	30	in	in	ADP
ftr-343	308	31	a	a	DET
ftr-343	308	32	fairly	fairly	ADV
ftr-343	308	33	symmetrical	symmetrical	ADJ
ftr-343	308	34	fashion	fashion	NOUN
ftr-343	308	35	.	.	PUNCT
ftr-343	309	1	”32	”32	ADJ
ftr-343	309	2	pauwelyn	pauwelyn	NOUN
ftr-343	309	3	is	be	AUX
ftr-343	309	4	more	more	ADV
ftr-343	309	5	uncertain	uncertain	ADJ
ftr-343	309	6	,	,	PUNCT
ftr-343	309	7	warning	warning	NOUN
ftr-343	309	8	,	,	PUNCT
ftr-343	309	9	“	"	PUNCT
ftr-343	309	10	whether	whether	SCONJ
ftr-343	309	11	gatt	gatt	NOUN
ftr-343	309	12	exceptions	exception	NOUN
ftr-343	309	13	apply	apply	VERB
ftr-343	309	14	also	also	ADV
ftr-343	309	15	to	to	ADP
ftr-343	309	16	rules	rule	NOUN
ftr-343	309	17	under	under	ADP
ftr-343	309	18	the	the	DET
ftr-343	309	19	subsidies	subsidy	NOUN
ftr-343	309	20	agreement	agreement	NOUN
ftr-343	309	21	remains	remain	VERB
ftr-343	309	22	an	an	DET
ftr-343	309	23	open	open	ADJ
ftr-343	309	24	question	question	NOUN
ftr-343	309	25	and	and	CCONJ
ftr-343	309	26	has	have	AUX
ftr-343	309	27	not	not	PART
ftr-343	309	28	yet	yet	ADV
ftr-343	309	29	been	be	AUX
ftr-343	309	30	tested	test	VERB
ftr-343	309	31	in	in	ADP
ftr-343	309	32	wto	wto	PROPN
ftr-343	309	33	jurisprudence	jurisprudence	NOUN
ftr-343	309	34	.	.	PUNCT
ftr-343	310	1	”33	”33	PROPN
ftr-343	310	2	finally	finally	ADV
ftr-343	310	3	,	,	PUNCT
ftr-343	310	4	as	as	SCONJ
ftr-343	310	5	discussed	discuss	VERB
ftr-343	310	6	in	in	ADP
ftr-343	310	7	section	section	NOUN
ftr-343	310	8	iv	iv	NUM
ftr-343	310	9	,	,	PUNCT
ftr-343	310	10	ambiguity	ambiguity	NOUN
ftr-343	310	11	extends	extend	VERB
ftr-343	310	12	beyond	beyond	ADP
ftr-343	310	13	the	the	DET
ftr-343	310	14	basic	basic	ADJ
ftr-343	310	15	rules	rule	NOUN
ftr-343	310	16	,	,	PUNCT
ftr-343	310	17	to	to	ADP
ftr-343	310	18	the	the	DET
ftr-343	310	19	application	application	NOUN
ftr-343	310	20	of	of	ADP
ftr-343	310	21	article	article	NOUN
ftr-343	310	22	xx	xx	NUM
ftr-343	310	23	exceptions	exception	NOUN
ftr-343	310	24	.	.	PUNCT
ftr-343	311	1	much	much	ADJ
ftr-343	311	2	of	of	ADP
ftr-343	311	3	the	the	DET
ftr-343	311	4	discussion	discussion	NOUN
ftr-343	311	5	of	of	ADP
ftr-343	311	6	the	the	DET
ftr-343	311	7	legality	legality	NOUN
ftr-343	311	8	of	of	ADP
ftr-343	311	9	border	border	NOUN
ftr-343	311	10	adjustments	adjustment	NOUN
ftr-343	311	11	for	for	ADP
ftr-343	311	12	carbon	carbon	NOUN
ftr-343	311	13	prices	price	NOUN
ftr-343	311	14	in	in	ADP
ftr-343	311	15	the	the	DET
ftr-343	311	16	literature	literature	NOUN
ftr-343	311	17	follows	follow	VERB
ftr-343	311	18	two	two	NUM
ftr-343	311	19	somewhat	somewhat	ADV
ftr-343	311	20	independent	independent	ADJ
ftr-343	311	21	tracks	track	NOUN
ftr-343	311	22	,	,	PUNCT
ftr-343	311	23	one	one	NUM
ftr-343	311	24	for	for	ADP
ftr-343	311	25	imports	import	NOUN
ftr-343	311	26	and	and	CCONJ
ftr-343	311	27	one	one	NUM
ftr-343	311	28	for	for	ADP
ftr-343	311	29	exports	export	NOUN
ftr-343	311	30	–	–	PUNCT
ftr-343	311	31	if	if	SCONJ
ftr-343	311	32	it	it	PRON
ftr-343	311	33	considers	consider	VERB
ftr-343	311	34	exports	export	NOUN
ftr-343	311	35	at	at	ADP
ftr-343	311	36	all.34	all.34	ADV
ftr-343	311	37	moreover	moreover	ADV
ftr-343	311	38	,	,	PUNCT
ftr-343	311	39	as	as	ADP
ftr-343	311	40	a	a	DET
ftr-343	311	41	practical	practical	ADJ
ftr-343	311	42	matter	matter	NOUN
ftr-343	311	43	,	,	PUNCT
ftr-343	311	44	countries	country	NOUN
ftr-343	311	45	that	that	PRON
ftr-343	311	46	are	be	AUX
ftr-343	311	47	considering	consider	VERB
ftr-343	311	48	bas	bas	PROPN
ftr-343	311	49	,	,	PUNCT
ftr-343	311	50	whether	whether	SCONJ
ftr-343	311	51	they	they	PRON
ftr-343	311	52	have	have	AUX
ftr-343	311	53	already	already	ADV
ftr-343	311	54	introduced	introduce	VERB
ftr-343	311	55	systems	system	NOUN
ftr-343	311	56	for	for	ADP
ftr-343	311	57	pricing	pricing	NOUN
ftr-343	311	58	carbon	carbon	NOUN
ftr-343	311	59	or	or	CCONJ
ftr-343	311	60	are	be	AUX
ftr-343	311	61	considering	consider	VERB
ftr-343	311	62	doing	do	VERB
ftr-343	311	63	so	so	ADV
ftr-343	311	64	,	,	PUNCT
ftr-343	311	65	have	have	AUX
ftr-343	311	66	thus	thus	ADV
ftr-343	311	67	far	far	ADV
ftr-343	311	68	concentrated	concentrated	ADJ
ftr-343	311	69	on	on	ADP
ftr-343	311	70	protecting	protect	VERB
ftr-343	311	71	domestic	domestic	ADJ
ftr-343	311	72	producers	producer	NOUN
ftr-343	311	73	from	from	ADP
ftr-343	311	74	imports	import	NOUN
ftr-343	311	75	,	,	PUNCT
ftr-343	311	76	to	to	ADP
ftr-343	311	77	the	the	DET
ftr-343	311	78	relative	relative	ADJ
ftr-343	311	79	neglect	neglect	NOUN
ftr-343	311	80	of	of	ADP
ftr-343	311	81	freeing	free	VERB
ftr-343	311	82	exports	export	NOUN
ftr-343	311	83	from	from	ADP
ftr-343	311	84	the	the	DET
ftr-343	311	85	cost	cost	NOUN
ftr-343	311	86	of	of	ADP
ftr-343	311	87	embedded	embed	VERB
ftr-343	311	88	carbon	carbon	NOUN
ftr-343	311	89	prices	price	NOUN
ftr-343	311	90	.	.	PUNCT
ftr-343	312	1	moreover	moreover	ADV
ftr-343	312	2	,	,	PUNCT
ftr-343	312	3	it	it	PRON
ftr-343	312	4	is	be	AUX
ftr-343	312	5	quite	quite	ADV
ftr-343	312	6	possible	possible	ADJ
ftr-343	312	7	that	that	SCONJ
ftr-343	312	8	,	,	PUNCT
ftr-343	312	9	for	for	ADP
ftr-343	312	10	reasons	reason	NOUN
ftr-343	312	11	explained	explain	VERB
ftr-343	312	12	in	in	ADP
ftr-343	312	13	section	section	NOUN
ftr-343	312	14	iv	iv	NUM
ftr-343	312	15	,	,	PUNCT
ftr-343	312	16	bas	bas	X
ftr-343	312	17	for	for	ADP
ftr-343	312	18	exports	export	NOUN
ftr-343	312	19	would	would	AUX
ftr-343	312	20	not	not	PART
ftr-343	312	21	pass	pass	VERB
ftr-343	312	22	muster	muster	NOUN
ftr-343	312	23	under	under	ADP
ftr-343	312	24	article	article	NOUN
ftr-343	312	25	xx	xx	NUM
ftr-343	312	26	,	,	PUNCT
ftr-343	312	27	even	even	ADV
ftr-343	312	28	if	if	SCONJ
ftr-343	312	29	bas	bas	PROPN
ftr-343	312	30	for	for	ADP
ftr-343	312	31	imports	import	NOUN
ftr-343	312	32	did	do	VERB
ftr-343	312	33	.	.	PUNCT
ftr-343	313	1	29	29	NUM
ftr-343	313	2	.	.	X
ftr-343	313	3	de	de	X
ftr-343	313	4	cendra	cendra	PROPN
ftr-343	313	5	,	,	PUNCT
ftr-343	313	6	supra	supra	PROPN
ftr-343	313	7	note	note	NOUN
ftr-343	313	8	12	12	NUM
ftr-343	313	9	,	,	PUNCT
ftr-343	313	10	at	at	ADP
ftr-343	313	11	139	139	NUM
ftr-343	313	12	.	.	PUNCT
ftr-343	314	1	gatt	gatt	NOUN
ftr-343	314	2	article	article	PROPN
ftr-343	314	3	vi.4	vi.4	PROPN
ftr-343	314	4	,	,	PUNCT
ftr-343	314	5	dealing	deal	VERB
ftr-343	314	6	with	with	ADP
ftr-343	314	7	countervailing	countervail	VERB
ftr-343	314	8	duties	duty	NOUN
ftr-343	314	9	and	and	CCONJ
ftr-343	314	10	dumping	dumping	NOUN
ftr-343	314	11	,	,	PUNCT
ftr-343	314	12	is	be	AUX
ftr-343	314	13	also	also	ADV
ftr-343	314	14	relevant	relevant	ADJ
ftr-343	314	15	in	in	ADP
ftr-343	314	16	the	the	DET
ftr-343	314	17	case	case	NOUN
ftr-343	314	18	of	of	ADP
ftr-343	314	19	imports	import	NOUN
ftr-343	314	20	.	.	PUNCT
ftr-343	315	1	supra	supra	PROPN
ftr-343	315	2	note	note	PROPN
ftr-343	315	3	18	18	NUM
ftr-343	315	4	.	.	SYM
ftr-343	315	5	30	30	NUM
ftr-343	315	6	.	.	X
ftr-343	315	7	demaret	demaret	PROPN
ftr-343	315	8	&	&	CCONJ
ftr-343	315	9	stewardson	stewardson	PROPN
ftr-343	315	10	,	,	PUNCT
ftr-343	315	11	supra	supra	PROPN
ftr-343	315	12	note	note	PROPN
ftr-343	315	13	15	15	NUM
ftr-343	315	14	,	,	PUNCT
ftr-343	315	15	at	at	ADP
ftr-343	315	16	30	30	NUM
ftr-343	315	17	.	.	PUNCT
ftr-343	316	1	treaties	treaty	NOUN
ftr-343	316	2	prevailing	prevail	VERB
ftr-343	316	3	in	in	ADP
ftr-343	316	4	the	the	DET
ftr-343	316	5	1930s	1930	NOUN
ftr-343	316	6	,	,	PUNCT
ftr-343	316	7	or	or	CCONJ
ftr-343	316	8	even	even	ADV
ftr-343	316	9	earlier	early	ADV
ftr-343	316	10	,	,	PUNCT
ftr-343	316	11	made	make	VERB
ftr-343	316	12	provisions	provision	NOUN
ftr-343	316	13	for	for	ADP
ftr-343	316	14	btas	bta	NOUN
ftr-343	316	15	on	on	ADP
ftr-343	316	16	imports	import	NOUN
ftr-343	316	17	,	,	PUNCT
ftr-343	316	18	but	but	CCONJ
ftr-343	316	19	not	not	PART
ftr-343	316	20	on	on	ADP
ftr-343	316	21	exports	export	NOUN
ftr-343	316	22	.	.	PUNCT
ftr-343	317	1	see	see	VERB
ftr-343	317	2	robert	robert	PROPN
ftr-343	317	3	h.	h.	PROPN
ftr-343	317	4	floyd	floyd	PROPN
ftr-343	317	5	,	,	PUNCT
ftr-343	317	6	gatt	gatt	PROPN
ftr-343	317	7	provisions	provision	NOUN
ftr-343	317	8	on	on	ADP
ftr-343	317	9	border	border	NOUN
ftr-343	317	10	tax	tax	NOUN
ftr-343	317	11	adjustments	adjustment	NOUN
ftr-343	317	12	,	,	PUNCT
ftr-343	317	13	7	7	NUM
ftr-343	317	14	j.	j.	PROPN
ftr-343	317	15	world	world	PROPN
ftr-343	317	16	trade	trade	PROPN
ftr-343	317	17	l.	l.	PROPN
ftr-343	317	18	489	489	NUM
ftr-343	317	19	,	,	PUNCT
ftr-343	317	20	492	492	NUM
ftr-343	317	21	-	-	SYM
ftr-343	317	22	93	93	NUM
ftr-343	317	23	(	(	PUNCT
ftr-343	317	24	1973	1973	NUM
ftr-343	317	25	)	)	PUNCT
ftr-343	317	26	.	.	PUNCT
ftr-343	318	1	31	31	NUM
ftr-343	318	2	.	.	PUNCT
ftr-343	319	1	hufbauer	hufbauer	PROPN
ftr-343	319	2	,	,	PUNCT
ftr-343	319	3	charnovitz	charnovitz	PROPN
ftr-343	319	4	&	&	CCONJ
ftr-343	319	5	kim	kim	PROPN
ftr-343	319	6	,	,	PUNCT
ftr-343	319	7	supra	supra	PROPN
ftr-343	319	8	note	note	NOUN
ftr-343	319	9	9	9	NUM
ftr-343	319	10	,	,	PUNCT
ftr-343	319	11	at	at	ADP
ftr-343	319	12	39	39	NUM
ftr-343	319	13	.	.	PUNCT
ftr-343	320	1	holzer	holzer	PROPN
ftr-343	320	2	,	,	PUNCT
ftr-343	320	3	supra	supra	PROPN
ftr-343	320	4	note	note	PROPN
ftr-343	320	5	15	15	NUM
ftr-343	320	6	,	,	PUNCT
ftr-343	320	7	at	at	ADP
ftr-343	320	8	53	53	NUM
ftr-343	320	9	,	,	PUNCT
ftr-343	320	10	observes	observe	VERB
ftr-343	320	11	,	,	PUNCT
ftr-343	320	12	“	"	PUNCT
ftr-343	320	13	different	different	ADJ
ftr-343	320	14	rules	rule	NOUN
ftr-343	320	15	apply	apply	VERB
ftr-343	320	16	to	to	ADP
ftr-343	320	17	exports	export	NOUN
ftr-343	320	18	and	and	CCONJ
ftr-343	320	19	imports	import	NOUN
ftr-343	320	20	.	.	PUNCT
ftr-343	320	21	”	"	PUNCT
ftr-343	321	1	32	32	NUM
ftr-343	321	2	.	.	PUNCT
ftr-343	322	1	genasci	genasci	PROPN
ftr-343	322	2	,	,	PUNCT
ftr-343	322	3	supra	supra	PROPN
ftr-343	322	4	note	note	NOUN
ftr-343	322	5	12	12	NUM
ftr-343	322	6	,	,	PUNCT
ftr-343	322	7	at	at	ADP
ftr-343	322	8	34	34	NUM
ftr-343	322	9	.	.	PUNCT
ftr-343	322	10	33	33	NUM
ftr-343	322	11	.	.	PUNCT
ftr-343	323	1	pauwelyn	pauwelyn	ADJ
ftr-343	323	2	testimony	testimony	NOUN
ftr-343	323	3	,	,	PUNCT
ftr-343	323	4	supra	supra	PROPN
ftr-343	323	5	note	note	NOUN
ftr-343	323	6	15	15	NUM
ftr-343	323	7	,	,	PUNCT
ftr-343	323	8	at	at	ADP
ftr-343	323	9	9	9	NUM
ftr-343	323	10	n.19	n.19	NOUN
ftr-343	323	11	.	.	PROPN
ftr-343	323	12	34	34	NUM
ftr-343	323	13	.	.	PUNCT
ftr-343	324	1	see	see	VERB
ftr-343	324	2	,	,	PUNCT
ftr-343	324	3	for	for	ADP
ftr-343	324	4	example	example	NOUN
ftr-343	324	5	,	,	PUNCT
ftr-343	324	6	biermann	biermann	PROPN
ftr-343	324	7	&	&	CCONJ
ftr-343	324	8	brohm	brohm	PROPN
ftr-343	324	9	,	,	PUNCT
ftr-343	324	10	strategic	strategic	ADJ
ftr-343	324	11	role	role	NOUN
ftr-343	324	12	,	,	PUNCT
ftr-343	324	13	supra	supra	PROPN
ftr-343	324	14	note	note	NOUN
ftr-343	324	15	12	12	NUM
ftr-343	324	16	;	;	PUNCT
ftr-343	324	17	biermann	biermann	NOUN
ftr-343	324	18	and	and	CCONJ
ftr-343	324	19	brohm	brohm	PROPN
ftr-343	324	20	,	,	PUNCT
ftr-343	324	21	possible	possible	ADJ
ftr-343	324	22	tool	tool	NOUN
ftr-343	324	23	,	,	PUNCT
ftr-343	324	24	supra	supra	PROPN
ftr-343	324	25	note	note	NOUN
ftr-343	324	26	12	12	NUM
ftr-343	324	27	;	;	PUNCT
ftr-343	324	28	ismer	ismer	NOUN
ftr-343	324	29	&	&	CCONJ
ftr-343	324	30	neuhoff	neuhoff	NOUN
ftr-343	324	31	,	,	PUNCT
ftr-343	324	32	supra	supra	ADJ
ftr-343	324	33	note	note	PROPN
ftr-343	324	34	1	1	NUM
ftr-343	324	35	;	;	PUNCT
ftr-343	324	36	wto	wto	PROPN
ftr-343	324	37	-	-	PUNCT
ftr-343	324	38	unep	unep	PROPN
ftr-343	324	39	,	,	PUNCT
ftr-343	324	40	supra	supra	PROPN
ftr-343	324	41	note	note	NOUN
ftr-343	324	42	12	12	NUM
ftr-343	324	43	,	,	PUNCT
ftr-343	324	44	at	at	ADP
ftr-343	324	45	103	103	NUM
ftr-343	324	46	-	-	SYM
ftr-343	324	47	10	10	NUM
ftr-343	324	48	;	;	PUNCT
ftr-343	324	49	ismer	ismer	NOUN
ftr-343	324	50	,	,	PUNCT
ftr-343	324	51	supra	supra	PROPN
ftr-343	324	52	note	note	NOUN
ftr-343	324	53	14	14	NUM
ftr-343	324	54	,	,	PUNCT
ftr-343	324	55	at	at	ADP
ftr-343	324	56	220	220	NUM
ftr-343	324	57	-	-	SYM
ftr-343	324	58	23	23	NUM
ftr-343	324	59	,	,	PUNCT
ftr-343	324	60	holzer	holzer	PROPN
ftr-343	324	61	,	,	PUNCT
ftr-343	324	62	supra	supra	PROPN
ftr-343	324	63	note	note	PROPN
ftr-343	324	64	15	15	NUM
ftr-343	324	65	;	;	PUNCT
ftr-343	324	66	gary	gary	PROPN
ftr-343	324	67	clyde	clyde	PROPN
ftr-343	324	68	hufbauer	hufbauer	PROPN
ftr-343	324	69	&	&	CCONJ
ftr-343	324	70	jisun	jisun	PROPN
ftr-343	324	71	kim	kim	PROPN
ftr-343	324	72	,	,	PUNCT
ftr-343	324	73	climate	climate	NOUN
ftr-343	324	74	policy	policy	NOUN
ftr-343	324	75	options	option	NOUN
ftr-343	324	76	and	and	CCONJ
ftr-343	324	77	the	the	DET
ftr-343	324	78	world	world	NOUN
ftr-343	324	79	trade	trade	NOUN
ftr-343	324	80	organization	organization	NOUN
ftr-343	324	81	,	,	PUNCT
ftr-343	324	82	3	3	NUM
ftr-343	324	83	economics	economic	NOUN
ftr-343	324	84	:	:	PUNCT
ftr-343	324	85	the	the	DET
ftr-343	324	86	open	open	ADJ
ftr-343	324	87	access	access	NOUN
ftr-343	324	88	-	-	PUNCT
ftr-343	324	89	open	open	ADJ
ftr-343	324	90	assessment	assessment	NOUN
ftr-343	324	91	ejournal	ejournal	PROPN
ftr-343	324	92	2009	2009	NUM
ftr-343	324	93	-	-	SYM
ftr-343	324	94	29	29	NUM
ftr-343	324	95	(	(	PUNCT
ftr-343	324	96	2009	2009	NUM
ftr-343	324	97	)	)	PUNCT
ftr-343	324	98	,	,	PUNCT
ftr-343	324	99	http://dx.doi.org/10.5018/economics-ejournal.ja.2009-29	http://dx.doi.org/10.5018/economics-ejournal.ja.2009-29	PROPN
ftr-343	324	100	.	.	PUNCT
ftr-343	325	1	240	240	NUM
ftr-343	325	2	florida	florida	PROPN
ftr-343	325	3	tax	tax	NOUN
ftr-343	325	4	review	review	NOUN
ftr-343	325	5	[	[	X
ftr-343	325	6	vol	vol	NOUN
ftr-343	325	7	.	.	PUNCT
ftr-343	325	8	11:4	11:4	NUM
ftr-343	325	9	the	the	DET
ftr-343	325	10	prevailing	prevail	VERB
ftr-343	325	11	practice	practice	NOUN
ftr-343	325	12	of	of	ADP
ftr-343	325	13	treating	treat	VERB
ftr-343	325	14	bas	bas	PROPN
ftr-343	325	15	for	for	ADP
ftr-343	325	16	imports	import	NOUN
ftr-343	325	17	and	and	CCONJ
ftr-343	325	18	for	for	ADP
ftr-343	325	19	exports	export	NOUN
ftr-343	325	20	separately	separately	ADV
ftr-343	325	21	is	be	AUX
ftr-343	325	22	generally	generally	ADV
ftr-343	325	23	followed	follow	VERB
ftr-343	325	24	here	here	ADV
ftr-343	325	25	.	.	PUNCT
ftr-343	326	1	but	but	CCONJ
ftr-343	326	2	this	this	PRON
ftr-343	326	3	begs	beg	VERB
ftr-343	326	4	the	the	DET
ftr-343	326	5	important	important	ADJ
ftr-343	326	6	question	question	NOUN
ftr-343	326	7	,	,	PUNCT
ftr-343	326	8	encountered	encounter	VERB
ftr-343	326	9	at	at	ADP
ftr-343	326	10	various	various	ADJ
ftr-343	326	11	points	point	NOUN
ftr-343	326	12	below	below	ADV
ftr-343	326	13	,	,	PUNCT
ftr-343	326	14	whether	whether	SCONJ
ftr-343	326	15	rules	rule	NOUN
ftr-343	326	16	established	establish	VERB
ftr-343	326	17	for	for	ADP
ftr-343	326	18	import	import	NOUN
ftr-343	326	19	bas	bas	PROPN
ftr-343	326	20	are	be	AUX
ftr-343	326	21	applicable	applicable	ADJ
ftr-343	326	22	to	to	PART
ftr-343	326	23	export	export	VERB
ftr-343	326	24	bas	bas	PROPN
ftr-343	326	25	,	,	PUNCT
ftr-343	326	26	and	and	CCONJ
ftr-343	326	27	vice	vice	NOUN
ftr-343	326	28	-	-	NOUN
ftr-343	326	29	versa	versa	ADJ
ftr-343	326	30	.	.	PUNCT
ftr-343	327	1	3	3	X
ftr-343	327	2	.	.	X
ftr-343	327	3	the	the	DET
ftr-343	327	4	nature	nature	NOUN
ftr-343	327	5	of	of	ADP
ftr-343	327	6	carbon	carbon	NOUN
ftr-343	327	7	taxes	taxis	NOUN
ftr-343	327	8	the	the	DET
ftr-343	327	9	gatt	gatt	NOUN
ftr-343	327	10	-	-	PUNCT
ftr-343	327	11	legality	legality	NOUN
ftr-343	327	12	of	of	ADP
ftr-343	327	13	btas	bta	NOUN
ftr-343	327	14	generally	generally	ADV
ftr-343	327	15	depends	depend	VERB
ftr-343	327	16	on	on	ADP
ftr-343	327	17	formal	formal	ADJ
ftr-343	327	18	distinctions	distinction	NOUN
ftr-343	327	19	between	between	ADP
ftr-343	327	20	taxes	taxis	NOUN
ftr-343	327	21	that	that	PRON
ftr-343	327	22	economists	economist	NOUN
ftr-343	327	23	might	might	AUX
ftr-343	327	24	argue	argue	VERB
ftr-343	327	25	should	should	AUX
ftr-343	327	26	be	be	AUX
ftr-343	327	27	of	of	ADP
ftr-343	327	28	little	little	ADJ
ftr-343	327	29	relevance	relevance	NOUN
ftr-343	327	30	,	,	PUNCT
ftr-343	327	31	because	because	SCONJ
ftr-343	327	32	formally	formally	ADV
ftr-343	327	33	different	different	ADJ
ftr-343	327	34	taxes	taxis	NOUN
ftr-343	327	35	may	may	AUX
ftr-343	327	36	have	have	VERB
ftr-343	327	37	similar	similar	ADJ
ftr-343	327	38	economic	economic	ADJ
ftr-343	327	39	effects	effect	NOUN
ftr-343	327	40	.	.	PUNCT
ftr-343	328	1	three	three	NUM
ftr-343	328	2	questions	question	NOUN
ftr-343	328	3	involving	involve	VERB
ftr-343	328	4	the	the	DET
ftr-343	328	5	nature	nature	NOUN
ftr-343	328	6	of	of	ADP
ftr-343	328	7	carbon	carbon	NOUN
ftr-343	328	8	taxes	taxis	NOUN
ftr-343	328	9	have	have	AUX
ftr-343	328	10	sometimes	sometimes	ADV
ftr-343	328	11	diverted	divert	VERB
ftr-343	328	12	attention	attention	NOUN
ftr-343	328	13	from	from	ADP
ftr-343	328	14	the	the	DET
ftr-343	328	15	key	key	ADJ
ftr-343	328	16	issues	issue	NOUN
ftr-343	328	17	in	in	ADP
ftr-343	328	18	the	the	DET
ftr-343	328	19	analysis	analysis	NOUN
ftr-343	328	20	of	of	ADP
ftr-343	328	21	the	the	DET
ftr-343	328	22	gatt	gatt	NOUN
ftr-343	328	23	-	-	PUNCT
ftr-343	328	24	legality	legality	NOUN
ftr-343	328	25	of	of	ADP
ftr-343	328	26	such	such	ADJ
ftr-343	328	27	taxes	taxis	NOUN
ftr-343	328	28	:	:	PUNCT
ftr-343	328	29	whether	whether	SCONJ
ftr-343	328	30	carbon	carbon	NOUN
ftr-343	328	31	taxes	taxis	NOUN
ftr-343	328	32	are	be	AUX
ftr-343	328	33	direct	direct	ADJ
ftr-343	328	34	or	or	CCONJ
ftr-343	328	35	indirect	indirect	ADJ
ftr-343	328	36	taxes	taxis	NOUN
ftr-343	328	37	,	,	PUNCT
ftr-343	328	38	whether	whether	SCONJ
ftr-343	328	39	they	they	PRON
ftr-343	328	40	are	be	AUX
ftr-343	328	41	“	"	PUNCT
ftr-343	328	42	taxes	taxis	NOUN
ftr-343	328	43	occultes	occulte	NOUN
ftr-343	328	44	,	,	PUNCT
ftr-343	328	45	”	"	PUNCT
ftr-343	328	46	and	and	CCONJ
ftr-343	328	47	whether	whether	SCONJ
ftr-343	328	48	they	they	PRON
ftr-343	328	49	are	be	AUX
ftr-343	328	50	prior	prior	ADJ
ftr-343	328	51	-	-	PUNCT
ftr-343	328	52	stage	stage	NOUN
ftr-343	328	53	cumulative	cumulative	ADJ
ftr-343	328	54	indirect	indirect	ADJ
ftr-343	328	55	taxes	taxis	NOUN
ftr-343	328	56	(	(	PUNCT
ftr-343	328	57	psci	psci	NOUN
ftr-343	328	58	taxes	taxis	NOUN
ftr-343	328	59	)	)	PUNCT
ftr-343	328	60	.	.	PUNCT
ftr-343	329	1	as	as	SCONJ
ftr-343	329	2	explained	explain	VERB
ftr-343	329	3	here	here	ADV
ftr-343	329	4	,	,	PUNCT
ftr-343	329	5	the	the	DET
ftr-343	329	6	answers	answer	NOUN
ftr-343	329	7	to	to	ADP
ftr-343	329	8	all	all	DET
ftr-343	329	9	three	three	NUM
ftr-343	329	10	questions	question	NOUN
ftr-343	329	11	are	be	AUX
ftr-343	329	12	clear	clear	ADJ
ftr-343	329	13	.	.	PUNCT
ftr-343	330	1	a.	a.	NOUN
ftr-343	330	2	carbon	carbon	NOUN
ftr-343	330	3	taxes	taxis	NOUN
ftr-343	330	4	are	be	AUX
ftr-343	330	5	indirect	indirect	ADJ
ftr-343	330	6	taxes	taxis	NOUN
ftr-343	330	7	btas	bta	NOUN
ftr-343	330	8	are	be	AUX
ftr-343	330	9	allowed	allow	VERB
ftr-343	330	10	for	for	ADP
ftr-343	330	11	“	"	PUNCT
ftr-343	330	12	indirect	indirect	ADJ
ftr-343	330	13	”	"	PUNCT
ftr-343	330	14	taxes	taxis	NOUN
ftr-343	330	15	,	,	PUNCT
ftr-343	330	16	but	but	CCONJ
ftr-343	330	17	not	not	PART
ftr-343	330	18	for	for	ADP
ftr-343	330	19	“	"	PUNCT
ftr-343	330	20	direct	direct	ADJ
ftr-343	330	21	”	"	PUNCT
ftr-343	330	22	taxes.35	taxes.35	NOUN
ftr-343	330	23	the	the	DET
ftr-343	330	24	ascm	ascm	NOUN
ftr-343	330	25	states	state	VERB
ftr-343	330	26	this	this	PRON
ftr-343	330	27	explicitly	explicitly	ADV
ftr-343	330	28	with	with	ADP
ftr-343	330	29	regard	regard	NOUN
ftr-343	330	30	to	to	ADP
ftr-343	330	31	btas	bta	NOUN
ftr-343	330	32	for	for	ADP
ftr-343	330	33	exports	export	NOUN
ftr-343	330	34	.	.	PUNCT
ftr-343	331	1	annex	annex	VERB
ftr-343	331	2	i	i	PRON
ftr-343	331	3	to	to	ADP
ftr-343	331	4	the	the	DET
ftr-343	331	5	ascm	ascm	NOUN
ftr-343	331	6	includes	include	VERB
ftr-343	331	7	the	the	DET
ftr-343	331	8	following	following	NOUN
ftr-343	331	9	in	in	ADP
ftr-343	331	10	its	its	PRON
ftr-343	331	11	“	"	PUNCT
ftr-343	331	12	illustrative	illustrative	ADJ
ftr-343	331	13	list	list	NOUN
ftr-343	331	14	of	of	ADP
ftr-343	331	15	export	export	NOUN
ftr-343	331	16	subsidies	subsidy	NOUN
ftr-343	331	17	:	:	PUNCT
ftr-343	331	18	”	"	PUNCT
ftr-343	331	19	e	e	X
ftr-343	331	20	)	)	PUNCT
ftr-343	331	21	the	the	DET
ftr-343	331	22	full	full	ADJ
ftr-343	331	23	or	or	CCONJ
ftr-343	331	24	partial	partial	ADJ
ftr-343	331	25	exemption	exemption	NOUN
ftr-343	331	26	remission	remission	NOUN
ftr-343	331	27	,	,	PUNCT
ftr-343	331	28	or	or	CCONJ
ftr-343	331	29	deferral	deferral	ADJ
ftr-343	331	30	specifically	specifically	ADV
ftr-343	331	31	related	relate	VERB
ftr-343	331	32	to	to	ADP
ftr-343	331	33	exports	export	NOUN
ftr-343	331	34	,	,	PUNCT
ftr-343	331	35	of	of	ADP
ftr-343	331	36	direct	direct	ADJ
ftr-343	331	37	taxes[58	taxes[58	NOUN
ftr-343	331	38	]	]	PUNCT
ftr-343	331	39	or	or	CCONJ
ftr-343	331	40	social	social	ADJ
ftr-343	331	41	welfare	welfare	NOUN
ftr-343	331	42	charges	charge	NOUN
ftr-343	331	43	paid	pay	VERB
ftr-343	331	44	or	or	CCONJ
ftr-343	331	45	payable	payable	ADJ
ftr-343	331	46	by	by	ADP
ftr-343	331	47	industrial	industrial	ADJ
ftr-343	331	48	or	or	CCONJ
ftr-343	331	49	commercial	commercial	ADJ
ftr-343	331	50	enterprises	enterprise	NOUN
ftr-343	331	51	.	.	PUNCT
ftr-343	332	1	g	g	X
ftr-343	332	2	)	)	PUNCT
ftr-343	332	3	the	the	DET
ftr-343	332	4	exemption	exemption	NOUN
ftr-343	332	5	or	or	CCONJ
ftr-343	332	6	remission	remission	NOUN
ftr-343	332	7	,	,	PUNCT
ftr-343	332	8	in	in	ADP
ftr-343	332	9	respect	respect	NOUN
ftr-343	332	10	of	of	ADP
ftr-343	332	11	the	the	DET
ftr-343	332	12	production	production	NOUN
ftr-343	332	13	and	and	CCONJ
ftr-343	332	14	distribution	distribution	NOUN
ftr-343	332	15	of	of	ADP
ftr-343	332	16	exported	export	VERB
ftr-343	332	17	products	product	NOUN
ftr-343	332	18	,	,	PUNCT
ftr-343	332	19	of	of	ADP
ftr-343	332	20	indirect	indirect	ADJ
ftr-343	332	21	taxes[58	taxes[58	NOUN
ftr-343	332	22	]	]	PUNCT
ftr-343	332	23	in	in	ADP
ftr-343	332	24	excess	excess	NOUN
ftr-343	332	25	of	of	ADP
ftr-343	332	26	those	those	PRON
ftr-343	332	27	levied	levy	VERB
ftr-343	332	28	in	in	ADP
ftr-343	332	29	respect	respect	NOUN
ftr-343	332	30	of	of	ADP
ftr-343	332	31	the	the	DET
ftr-343	332	32	production	production	NOUN
ftr-343	332	33	and	and	CCONJ
ftr-343	332	34	distribution	distribution	NOUN
ftr-343	332	35	of	of	ADP
ftr-343	332	36	like	like	ADP
ftr-343	332	37	products	product	NOUN
ftr-343	332	38	when	when	SCONJ
ftr-343	332	39	sold	sell	VERB
ftr-343	332	40	for	for	ADP
ftr-343	332	41	domestic	domestic	ADJ
ftr-343	332	42	consumption.36	consumption.36	NOUN
ftr-343	332	43	35	35	NUM
ftr-343	332	44	.	.	PUNCT
ftr-343	333	1	for	for	ADP
ftr-343	333	2	a	a	DET
ftr-343	333	3	much	much	ADV
ftr-343	333	4	more	more	ADV
ftr-343	333	5	complete	complete	ADJ
ftr-343	333	6	discussion	discussion	NOUN
ftr-343	333	7	,	,	PUNCT
ftr-343	333	8	see	see	VERB
ftr-343	333	9	demaret	demaret	NOUN
ftr-343	333	10	&	&	CCONJ
ftr-343	333	11	stewardson	stewardson	PROPN
ftr-343	333	12	,	,	PUNCT
ftr-343	333	13	supra	supra	PROPN
ftr-343	333	14	note	note	PROPN
ftr-343	333	15	15	15	NUM
ftr-343	333	16	,	,	PUNCT
ftr-343	333	17	at	at	ADP
ftr-343	333	18	8	8	NUM
ftr-343	333	19	-	-	SYM
ftr-343	333	20	16	16	NUM
ftr-343	333	21	.	.	PUNCT
ftr-343	334	1	36	36	NUM
ftr-343	334	2	.	.	PUNCT
ftr-343	334	3	ascm	ascm	PROPN
ftr-343	334	4	,	,	PUNCT
ftr-343	334	5	supra	supra	PROPN
ftr-343	334	6	note	note	NOUN
ftr-343	334	7	20	20	NUM
ftr-343	334	8	,	,	PUNCT
ftr-343	334	9	at	at	ADP
ftr-343	334	10	annex	annex	ADV
ftr-343	334	11	i	i	PRON
ftr-343	334	12	(	(	PUNCT
ftr-343	334	13	emphasis	emphasis	NOUN
ftr-343	334	14	added	add	VERB
ftr-343	334	15	)	)	PUNCT
ftr-343	334	16	(	(	PUNCT
ftr-343	334	17	internal	internal	ADJ
ftr-343	334	18	citations	citation	NOUN
ftr-343	334	19	irrelevant	irrelevant	ADJ
ftr-343	334	20	for	for	ADP
ftr-343	334	21	present	present	ADJ
ftr-343	334	22	purposes	purpose	NOUN
ftr-343	334	23	suppressed	suppress	VERB
ftr-343	334	24	)	)	PUNCT
ftr-343	334	25	(	(	PUNCT
ftr-343	334	26	internal	internal	ADJ
ftr-343	334	27	footnote	footnote	NOUN
ftr-343	334	28	58	58	NUM
ftr-343	334	29	,	,	PUNCT
ftr-343	334	30	which	which	PRON
ftr-343	334	31	appears	appear	VERB
ftr-343	334	32	twice	twice	ADV
ftr-343	334	33	,	,	PUNCT
ftr-343	334	34	numbered	number	VERB
ftr-343	334	35	here	here	ADV
ftr-343	334	36	as	as	ADP
ftr-343	334	37	in	in	ADP
ftr-343	334	38	the	the	DET
ftr-343	334	39	original	original	NOUN
ftr-343	334	40	)	)	PUNCT
ftr-343	334	41	.	.	PUNCT
ftr-343	335	1	also	also	ADV
ftr-343	335	2	,	,	PUNCT
ftr-343	335	3	as	as	SCONJ
ftr-343	335	4	indicated	indicate	VERB
ftr-343	335	5	supra	supra	ADJ
ftr-343	335	6	note	note	NOUN
ftr-343	335	7	20	20	NUM
ftr-343	335	8	,	,	PUNCT
ftr-343	335	9	footnote	footnote	VERB
ftr-343	335	10	1	1	NUM
ftr-343	335	11	of	of	ADP
ftr-343	335	12	the	the	DET
ftr-343	335	13	ascm	ascm	NOUN
ftr-343	335	14	picks	pick	VERB
ftr-343	335	15	up	up	ADP
ftr-343	335	16	the	the	DET
ftr-343	335	17	following	following	ADJ
ftr-343	335	18	wording	wording	NOUN
ftr-343	335	19	from	from	ADP
ftr-343	335	20	the	the	DET
ftr-343	335	21	note	note	NOUN
ftr-343	335	22	to	to	ADP
ftr-343	335	23	article	article	NOUN
ftr-343	335	24	xvi	xvi	NOUN
ftr-343	335	25	of	of	ADP
ftr-343	335	26	the	the	DET
ftr-343	335	27	gatt	gatt	NOUN
ftr-343	335	28	:	:	PUNCT
ftr-343	336	1	[	[	X
ftr-343	336	2	t]he	t]he	ADV
ftr-343	336	3	exemption	exemption	NOUN
ftr-343	336	4	of	of	ADP
ftr-343	336	5	an	an	DET
ftr-343	336	6	exported	export	VERB
ftr-343	336	7	product	product	NOUN
ftr-343	336	8	from	from	ADP
ftr-343	336	9	duties	duty	NOUN
ftr-343	336	10	or	or	CCONJ
ftr-343	336	11	taxes	taxis	NOUN
ftr-343	336	12	borne	bear	VERB
ftr-343	336	13	by	by	ADP
ftr-343	336	14	the	the	DET
ftr-343	336	15	like	like	ADJ
ftr-343	336	16	product	product	NOUN
ftr-343	336	17	when	when	SCONJ
ftr-343	336	18	destined	destine	VERB
ftr-343	336	19	for	for	ADP
ftr-343	336	20	domestic	domestic	ADJ
ftr-343	336	21	consumption	consumption	NOUN
ftr-343	336	22	,	,	PUNCT
ftr-343	336	23	or	or	CCONJ
ftr-343	336	24	2011	2011	NUM
ftr-343	336	25	]	]	PUNCT
ftr-343	336	26	border	border	NOUN
ftr-343	336	27	adjustments	adjustment	NOUN
ftr-343	336	28	for	for	ADP
ftr-343	336	29	carbon	carbon	NOUN
ftr-343	336	30	taxes	taxis	NOUN
ftr-343	336	31	241	241	NUM
ftr-343	336	32	that	that	PRON
ftr-343	336	33	is	be	AUX
ftr-343	336	34	,	,	PUNCT
ftr-343	336	35	while	while	SCONJ
ftr-343	336	36	export	export	NOUN
ftr-343	336	37	btas	bta	NOUN
ftr-343	336	38	for	for	ADP
ftr-343	336	39	indirect	indirect	ADJ
ftr-343	336	40	taxes	taxis	NOUN
ftr-343	336	41	(	(	PUNCT
ftr-343	336	42	“	"	PUNCT
ftr-343	336	43	exemption	exemption	NOUN
ftr-343	336	44	or	or	CCONJ
ftr-343	336	45	remission	remission	NOUN
ftr-343	336	46	of	of	ADP
ftr-343	336	47	.	.	PUNCT
ftr-343	336	48	.	.	PUNCT
ftr-343	336	49	.	.	PUNCT
ftr-343	337	1	indirect	indirect	ADJ
ftr-343	337	2	taxes	taxis	NOUN
ftr-343	337	3	”	"	PUNCT
ftr-343	337	4	)	)	PUNCT
ftr-343	337	5	are	be	AUX
ftr-343	337	6	not	not	PART
ftr-343	337	7	allowed	allow	VERB
ftr-343	337	8	to	to	ADP
ftr-343	337	9	the	the	DET
ftr-343	337	10	extent	extent	NOUN
ftr-343	337	11	they	they	PRON
ftr-343	337	12	exceed	exceed	VERB
ftr-343	337	13	domestic	domestic	ADJ
ftr-343	337	14	taxes	taxis	NOUN
ftr-343	337	15	on	on	ADP
ftr-343	337	16	like	like	ADP
ftr-343	337	17	products	product	NOUN
ftr-343	337	18	,	,	PUNCT
ftr-343	337	19	export	export	NOUN
ftr-343	337	20	btas	bta	NOUN
ftr-343	337	21	for	for	ADP
ftr-343	337	22	direct	direct	ADJ
ftr-343	337	23	taxes	taxis	NOUN
ftr-343	337	24	are	be	AUX
ftr-343	337	25	per	per	ADP
ftr-343	337	26	se	se	X
ftr-343	337	27	not	not	PART
ftr-343	337	28	allowed.37	allowed.37	PROPN
ftr-343	337	29	footnote	footnote	VERB
ftr-343	337	30	58	58	NUM
ftr-343	337	31	of	of	ADP
ftr-343	337	32	ascm	ascm	NOUN
ftr-343	337	33	annex	annex	VERB
ftr-343	337	34	i	i	PRON
ftr-343	337	35	,	,	PUNCT
ftr-343	337	36	referenced	reference	VERB
ftr-343	337	37	in	in	ADP
ftr-343	337	38	both	both	DET
ftr-343	337	39	excerpts	excerpt	NOUN
ftr-343	337	40	quoted	quote	VERB
ftr-343	337	41	above	above	ADV
ftr-343	337	42	,	,	PUNCT
ftr-343	337	43	provides	provide	VERB
ftr-343	337	44	these	these	DET
ftr-343	337	45	definitions	definition	NOUN
ftr-343	337	46	:	:	PUNCT
ftr-343	337	47	the	the	DET
ftr-343	337	48	term	term	NOUN
ftr-343	337	49	“	"	PUNCT
ftr-343	337	50	direct	direct	ADJ
ftr-343	337	51	taxes	taxis	NOUN
ftr-343	337	52	”	"	PUNCT
ftr-343	337	53	shall	shall	AUX
ftr-343	337	54	mean	mean	VERB
ftr-343	337	55	taxes	taxis	NOUN
ftr-343	337	56	on	on	ADP
ftr-343	337	57	wages	wage	NOUN
ftr-343	337	58	,	,	PUNCT
ftr-343	337	59	profits	profit	NOUN
ftr-343	337	60	,	,	PUNCT
ftr-343	337	61	interests	interest	NOUN
ftr-343	337	62	,	,	PUNCT
ftr-343	337	63	rents	rent	NOUN
ftr-343	337	64	,	,	PUNCT
ftr-343	337	65	royalties	royalty	NOUN
ftr-343	337	66	,	,	PUNCT
ftr-343	337	67	and	and	CCONJ
ftr-343	337	68	all	all	DET
ftr-343	337	69	other	other	ADJ
ftr-343	337	70	forms	form	NOUN
ftr-343	337	71	of	of	ADP
ftr-343	337	72	income	income	NOUN
ftr-343	337	73	,	,	PUNCT
ftr-343	337	74	and	and	CCONJ
ftr-343	337	75	taxes	taxis	NOUN
ftr-343	337	76	on	on	ADP
ftr-343	337	77	the	the	DET
ftr-343	337	78	ownership	ownership	NOUN
ftr-343	337	79	of	of	ADP
ftr-343	337	80	real	real	ADJ
ftr-343	337	81	property	property	NOUN
ftr-343	337	82	;	;	PUNCT
ftr-343	337	83	.	.	PUNCT
ftr-343	337	84	.	.	PUNCT
ftr-343	337	85	.	.	PUNCT
ftr-343	337	86	.	.	PUNCT
ftr-343	338	1	the	the	DET
ftr-343	338	2	term	term	NOUN
ftr-343	338	3	“	"	PUNCT
ftr-343	338	4	indirect	indirect	ADJ
ftr-343	338	5	taxes	taxis	NOUN
ftr-343	338	6	”	"	PUNCT
ftr-343	338	7	shall	shall	AUX
ftr-343	338	8	mean	mean	VERB
ftr-343	338	9	sales	sale	NOUN
ftr-343	338	10	,	,	PUNCT
ftr-343	338	11	excise	excise	NOUN
ftr-343	338	12	,	,	PUNCT
ftr-343	338	13	turnover	turnover	NOUN
ftr-343	338	14	,	,	PUNCT
ftr-343	338	15	value	value	NOUN
ftr-343	338	16	added	add	VERB
ftr-343	338	17	,	,	PUNCT
ftr-343	338	18	franchise	franchise	NOUN
ftr-343	338	19	,	,	PUNCT
ftr-343	338	20	stamp	stamp	NOUN
ftr-343	338	21	,	,	PUNCT
ftr-343	338	22	transfer	transfer	NOUN
ftr-343	338	23	,	,	PUNCT
ftr-343	338	24	inventory	inventory	NOUN
ftr-343	338	25	and	and	CCONJ
ftr-343	338	26	equipment	equipment	NOUN
ftr-343	338	27	taxes	taxis	NOUN
ftr-343	338	28	,	,	PUNCT
ftr-343	338	29	border	border	NOUN
ftr-343	338	30	taxes	taxis	NOUN
ftr-343	338	31	and	and	CCONJ
ftr-343	338	32	all	all	DET
ftr-343	338	33	taxes	taxis	NOUN
ftr-343	338	34	other	other	ADJ
ftr-343	338	35	than	than	ADP
ftr-343	338	36	direct	direct	ADJ
ftr-343	338	37	taxes	taxis	NOUN
ftr-343	338	38	and	and	CCONJ
ftr-343	338	39	import	import	NOUN
ftr-343	338	40	charges	charge	NOUN
ftr-343	338	41	.	.	PUNCT
ftr-343	338	42	.	.	PUNCT
ftr-343	338	43	.	.	PUNCT
ftr-343	339	1	.38	.38	NUM
ftr-343	339	2	the	the	DET
ftr-343	339	3	gatt	gatt	PROPN
ftr-343	339	4	does	do	AUX
ftr-343	339	5	not	not	PART
ftr-343	339	6	similarly	similarly	ADV
ftr-343	339	7	state	state	VERB
ftr-343	339	8	unequivocally	unequivocally	ADV
ftr-343	339	9	that	that	SCONJ
ftr-343	339	10	btas	bta	NOUN
ftr-343	339	11	on	on	ADP
ftr-343	339	12	imports	import	NOUN
ftr-343	339	13	are	be	AUX
ftr-343	339	14	not	not	PART
ftr-343	339	15	allowed	allow	VERB
ftr-343	339	16	for	for	ADP
ftr-343	339	17	direct	direct	ADJ
ftr-343	339	18	taxes.39	taxes.39	PROPN
ftr-343	339	19	rather	rather	ADV
ftr-343	339	20	,	,	PUNCT
ftr-343	339	21	this	this	PRON
ftr-343	339	22	must	must	AUX
ftr-343	339	23	be	be	AUX
ftr-343	339	24	inferred	infer	VERB
ftr-343	339	25	from	from	ADP
ftr-343	339	26	statements	statement	NOUN
ftr-343	339	27	regarding	regard	VERB
ftr-343	339	28	the	the	DET
ftr-343	339	29	types	type	NOUN
ftr-343	339	30	of	of	ADP
ftr-343	339	31	taxes	taxis	NOUN
ftr-343	339	32	for	for	ADP
ftr-343	339	33	which	which	PRON
ftr-343	339	34	btas	bta	NOUN
ftr-343	339	35	are	be	AUX
ftr-343	339	36	allowed	allow	VERB
ftr-343	339	37	.	.	PUNCT
ftr-343	340	1	gatt	gatt	PROPN
ftr-343	340	2	article	article	PROPN
ftr-343	340	3	ii.2(a	ii.2(a	PROPN
ftr-343	340	4	)	)	PUNCT
ftr-343	340	5	says	say	VERB
ftr-343	340	6	that	that	SCONJ
ftr-343	340	7	import	import	NOUN
ftr-343	340	8	btas	bta	NOUN
ftr-343	340	9	are	be	AUX
ftr-343	340	10	allowed	allow	VERB
ftr-343	340	11	for	for	ADP
ftr-343	340	12	:	:	PUNCT
ftr-343	340	13	the	the	DET
ftr-343	340	14	remission	remission	NOUN
ftr-343	340	15	of	of	ADP
ftr-343	340	16	such	such	ADJ
ftr-343	340	17	duties	duty	NOUN
ftr-343	340	18	or	or	CCONJ
ftr-343	340	19	taxes	taxis	NOUN
ftr-343	340	20	in	in	ADP
ftr-343	340	21	amounts	amount	NOUN
ftr-343	340	22	not	not	PART
ftr-343	340	23	in	in	ADP
ftr-343	340	24	excess	excess	NOUN
ftr-343	340	25	of	of	ADP
ftr-343	340	26	those	those	PRON
ftr-343	340	27	which	which	PRON
ftr-343	340	28	have	have	AUX
ftr-343	340	29	accrued	accrue	VERB
ftr-343	340	30	,	,	PUNCT
ftr-343	340	31	shall	shall	AUX
ftr-343	340	32	not	not	PART
ftr-343	340	33	be	be	AUX
ftr-343	340	34	deemed	deem	VERB
ftr-343	340	35	to	to	PART
ftr-343	340	36	be	be	AUX
ftr-343	340	37	a	a	DET
ftr-343	340	38	subsidy	subsidy	NOUN
ftr-343	340	39	.	.	PUNCT
ftr-343	341	1	as	as	SCONJ
ftr-343	341	2	the	the	DET
ftr-343	341	3	discussion	discussion	NOUN
ftr-343	341	4	that	that	PRON
ftr-343	341	5	follows	follow	VERB
ftr-343	341	6	will	will	AUX
ftr-343	341	7	make	make	VERB
ftr-343	341	8	clear	clear	ADJ
ftr-343	341	9	,	,	PUNCT
ftr-343	341	10	this	this	DET
ftr-343	341	11	statement	statement	NOUN
ftr-343	341	12	implicitly	implicitly	ADV
ftr-343	341	13	refers	refer	VERB
ftr-343	341	14	only	only	ADV
ftr-343	341	15	to	to	ADP
ftr-343	341	16	indirect	indirect	ADJ
ftr-343	341	17	taxes	taxis	NOUN
ftr-343	341	18	.	.	PUNCT
ftr-343	342	1	37	37	NUM
ftr-343	342	2	.	.	PUNCT
ftr-343	343	1	many	many	ADJ
ftr-343	343	2	commentators	commentator	NOUN
ftr-343	343	3	opine	opine	VERB
ftr-343	343	4	about	about	ADP
ftr-343	343	5	the	the	DET
ftr-343	343	6	rationale	rationale	NOUN
ftr-343	343	7	–	–	PUNCT
ftr-343	343	8	or	or	CCONJ
ftr-343	343	9	lack	lack	NOUN
ftr-343	343	10	thereof	thereof	ADV
ftr-343	343	11	–	–	PUNCT
ftr-343	343	12	for	for	ADP
ftr-343	343	13	the	the	DET
ftr-343	343	14	different	different	ADJ
ftr-343	343	15	treatment	treatment	NOUN
ftr-343	343	16	of	of	ADP
ftr-343	343	17	direct	direct	ADJ
ftr-343	343	18	and	and	CCONJ
ftr-343	343	19	indirect	indirect	ADJ
ftr-343	343	20	taxes	taxis	NOUN
ftr-343	343	21	,	,	PUNCT
ftr-343	343	22	citing	cite	VERB
ftr-343	343	23	differences	difference	NOUN
ftr-343	343	24	in	in	ADP
ftr-343	343	25	the	the	DET
ftr-343	343	26	perceived	perceive	VERB
ftr-343	343	27	incidence	incidence	NOUN
ftr-343	343	28	of	of	ADP
ftr-343	343	29	the	the	DET
ftr-343	343	30	two	two	NUM
ftr-343	343	31	types	type	NOUN
ftr-343	343	32	of	of	ADP
ftr-343	343	33	taxes	taxis	NOUN
ftr-343	343	34	prevailing	prevail	VERB
ftr-343	343	35	at	at	ADP
ftr-343	343	36	the	the	DET
ftr-343	343	37	time	time	NOUN
ftr-343	343	38	the	the	DET
ftr-343	343	39	gatt	gatt	NOUN
ftr-343	343	40	was	be	AUX
ftr-343	343	41	drafted	draft	VERB
ftr-343	343	42	.	.	PUNCT
ftr-343	344	1	see	see	VERB
ftr-343	344	2	demaret	demaret	NOUN
ftr-343	344	3	and	and	CCONJ
ftr-343	344	4	stewardson	stewardson	NOUN
ftr-343	344	5	,	,	PUNCT
ftr-343	344	6	supra	supra	PROPN
ftr-343	344	7	note	note	PROPN
ftr-343	344	8	15	15	NUM
ftr-343	344	9	,	,	PUNCT
ftr-343	344	10	at	at	ADP
ftr-343	344	11	14	14	NUM
ftr-343	344	12	-	-	SYM
ftr-343	344	13	16	16	NUM
ftr-343	344	14	,	,	PUNCT
ftr-343	344	15	and	and	CCONJ
ftr-343	344	16	literature	literature	NOUN
ftr-343	344	17	cited	cite	VERB
ftr-343	344	18	there	there	ADV
ftr-343	344	19	.	.	PUNCT
ftr-343	345	1	floyd	floyd	PROPN
ftr-343	345	2	asserts	assert	VERB
ftr-343	345	3	that	that	SCONJ
ftr-343	345	4	the	the	DET
ftr-343	345	5	rules	rule	NOUN
ftr-343	345	6	were	be	AUX
ftr-343	345	7	based	base	VERB
ftr-343	345	8	implicitly	implicitly	ADV
ftr-343	345	9	on	on	ADP
ftr-343	345	10	the	the	DET
ftr-343	345	11	prevalent	prevalent	ADJ
ftr-343	345	12	neoclassical	neoclassical	ADJ
ftr-343	345	13	incidence	incidence	NOUN
ftr-343	345	14	theory	theory	NOUN
ftr-343	345	15	that	that	SCONJ
ftr-343	345	16	indirect	indirect	ADJ
ftr-343	345	17	taxes	taxis	NOUN
ftr-343	345	18	are	be	AUX
ftr-343	345	19	reflected	reflect	VERB
ftr-343	345	20	in	in	ADP
ftr-343	345	21	prices	price	NOUN
ftr-343	345	22	,	,	PUNCT
ftr-343	345	23	but	but	CCONJ
ftr-343	345	24	direct	direct	ADJ
ftr-343	345	25	taxes	taxis	NOUN
ftr-343	345	26	are	be	AUX
ftr-343	345	27	not	not	PART
ftr-343	345	28	,	,	PUNCT
ftr-343	345	29	which	which	PRON
ftr-343	345	30	,	,	PUNCT
ftr-343	345	31	in	in	ADP
ftr-343	345	32	turn	turn	NOUN
ftr-343	345	33	,	,	PUNCT
ftr-343	345	34	was	be	AUX
ftr-343	345	35	based	base	VERB
ftr-343	345	36	implicitly	implicitly	ADV
ftr-343	345	37	on	on	ADP
ftr-343	345	38	partial	partial	ADJ
ftr-343	345	39	equilibrium	equilibrium	NOUN
ftr-343	345	40	reasoning	reasoning	NOUN
ftr-343	345	41	,	,	PUNCT
ftr-343	345	42	the	the	DET
ftr-343	345	43	validity	validity	NOUN
ftr-343	345	44	of	of	ADP
ftr-343	345	45	which	which	PRON
ftr-343	345	46	was	be	AUX
ftr-343	345	47	not	not	PART
ftr-343	345	48	examined	examine	VERB
ftr-343	345	49	.	.	PUNCT
ftr-343	346	1	floyd	floyd	PROPN
ftr-343	346	2	,	,	PUNCT
ftr-343	346	3	supra	supra	PROPN
ftr-343	346	4	note	note	NOUN
ftr-343	346	5	30	30	NUM
ftr-343	346	6	,	,	PUNCT
ftr-343	346	7	at	at	ADP
ftr-343	346	8	495	495	NUM
ftr-343	346	9	.	.	PUNCT
ftr-343	347	1	the	the	DET
ftr-343	347	2	working	work	VERB
ftr-343	347	3	party	party	NOUN
ftr-343	347	4	on	on	ADP
ftr-343	347	5	btas	bta	NOUN
ftr-343	347	6	considered	consider	VERB
ftr-343	347	7	these	these	DET
ftr-343	347	8	issues	issue	NOUN
ftr-343	347	9	,	,	PUNCT
ftr-343	347	10	but	but	CCONJ
ftr-343	347	11	with	with	ADP
ftr-343	347	12	inconclusive	inconclusive	ADJ
ftr-343	347	13	results	result	NOUN
ftr-343	347	14	.	.	PUNCT
ftr-343	348	1	working	work	VERB
ftr-343	348	2	party	party	NOUN
ftr-343	348	3	on	on	ADP
ftr-343	348	4	btas	btas	PROPN
ftr-343	348	5	,	,	PUNCT
ftr-343	348	6	supra	supra	PROPN
ftr-343	348	7	note	note	NOUN
ftr-343	348	8	4	4	NUM
ftr-343	348	9	,	,	PUNCT
ftr-343	348	10	at	at	ADP
ftr-343	348	11	¶¶	¶¶	PROPN
ftr-343	348	12	8	8	NUM
ftr-343	348	13	,	,	PUNCT
ftr-343	348	14	21	21	NUM
ftr-343	348	15	,	,	PUNCT
ftr-343	348	16	22	22	NUM
ftr-343	348	17	,	,	PUNCT
ftr-343	348	18	25	25	NUM
ftr-343	348	19	.	.	PUNCT
ftr-343	349	1	for	for	ADP
ftr-343	349	2	present	present	ADJ
ftr-343	349	3	purposes	purpose	NOUN
ftr-343	349	4	,	,	PUNCT
ftr-343	349	5	the	the	DET
ftr-343	349	6	rationale	rationale	NOUN
ftr-343	349	7	for	for	ADP
ftr-343	349	8	this	this	DET
ftr-343	349	9	distinction	distinction	NOUN
ftr-343	349	10	is	be	AUX
ftr-343	349	11	irrelevant	irrelevant	ADJ
ftr-343	349	12	.	.	PUNCT
ftr-343	350	1	besides	besides	ADV
ftr-343	350	2	,	,	PUNCT
ftr-343	350	3	as	as	ADP
ftr-343	350	4	demaret	demaret	NOUN
ftr-343	350	5	and	and	CCONJ
ftr-343	350	6	stewardson	stewardson	NOUN
ftr-343	350	7	argue	argue	PROPN
ftr-343	350	8	,	,	PUNCT
ftr-343	350	9	“	"	PUNCT
ftr-343	350	10	there	there	PRON
ftr-343	350	11	is	be	VERB
ftr-343	350	12	no	no	DET
ftr-343	350	13	real	real	ADJ
ftr-343	350	14	prospect	prospect	NOUN
ftr-343	350	15	of	of	ADP
ftr-343	350	16	the	the	DET
ftr-343	350	17	distinction	distinction	NOUN
ftr-343	350	18	being	be	AUX
ftr-343	350	19	abandoned	abandon	VERB
ftr-343	350	20	.	.	PUNCT
ftr-343	350	21	”	"	PUNCT
ftr-343	350	22	demaret	demaret	NOUN
ftr-343	350	23	and	and	CCONJ
ftr-343	350	24	stewardson	stewardson	NOUN
ftr-343	350	25	,	,	PUNCT
ftr-343	350	26	supra	supra	PROPN
ftr-343	350	27	note	note	PROPN
ftr-343	350	28	15	15	NUM
ftr-343	350	29	,	,	PUNCT
ftr-343	350	30	at	at	ADP
ftr-343	350	31	16	16	NUM
ftr-343	350	32	.	.	PUNCT
ftr-343	351	1	38	38	NUM
ftr-343	351	2	.	.	PUNCT
ftr-343	351	3	ascm	ascm	PROPN
ftr-343	351	4	,	,	PUNCT
ftr-343	351	5	supra	supra	PROPN
ftr-343	351	6	note	note	PROPN
ftr-343	351	7	19	19	NUM
ftr-343	351	8	,	,	PUNCT
ftr-343	351	9	at	at	ADP
ftr-343	351	10	annex	annex	ADV
ftr-343	351	11	i	i	PRON
ftr-343	351	12	n.58	n.58	VERB
ftr-343	351	13	(	(	PUNCT
ftr-343	351	14	emphasis	emphasis	NOUN
ftr-343	351	15	added	add	VERB
ftr-343	351	16	)	)	PUNCT
ftr-343	351	17	.	.	PUNCT
ftr-343	352	1	39	39	NUM
ftr-343	352	2	.	.	PUNCT
ftr-343	353	1	thus	thus	ADV
ftr-343	353	2	pauwelyn	pauwelyn	ADJ
ftr-343	353	3	observes	observe	VERB
ftr-343	353	4	,	,	PUNCT
ftr-343	353	5	“	"	PUNCT
ftr-343	353	6	the	the	DET
ftr-343	353	7	question	question	NOUN
ftr-343	353	8	remains	remain	VERB
ftr-343	353	9	,	,	PUNCT
ftr-343	353	10	however	however	ADV
ftr-343	353	11	,	,	PUNCT
ftr-343	353	12	to	to	ADP
ftr-343	353	13	what	what	DET
ftr-343	353	14	extent	extent	NOUN
ftr-343	353	15	these	these	DET
ftr-343	353	16	definitions	definition	NOUN
ftr-343	353	17	in	in	ADP
ftr-343	353	18	the	the	DET
ftr-343	353	19	agreement	agreement	NOUN
ftr-343	353	20	on	on	ADP
ftr-343	353	21	subsidies	subsidy	NOUN
ftr-343	353	22	and	and	CCONJ
ftr-343	353	23	countervailing	countervail	VERB
ftr-343	353	24	measures	measure	NOUN
ftr-343	353	25	on	on	ADP
ftr-343	353	26	border	border	NOUN
ftr-343	353	27	adjustment	adjustment	NOUN
ftr-343	353	28	for	for	ADP
ftr-343	353	29	exports	export	NOUN
ftr-343	353	30	can	can	AUX
ftr-343	353	31	be	be	AUX
ftr-343	353	32	used	use	VERB
ftr-343	353	33	also	also	ADV
ftr-343	353	34	for	for	ADP
ftr-343	353	35	purposes	purpose	NOUN
ftr-343	353	36	of	of	ADP
ftr-343	353	37	interpreting	interpret	VERB
ftr-343	353	38	gatt	gatt	NOUN
ftr-343	353	39	provisions	provision	NOUN
ftr-343	353	40	on	on	ADP
ftr-343	353	41	border	border	NOUN
ftr-343	353	42	adjustment	adjustment	NOUN
ftr-343	353	43	for	for	ADP
ftr-343	353	44	imports	import	NOUN
ftr-343	353	45	.	.	PUNCT
ftr-343	353	46	”	"	PUNCT
ftr-343	354	1	pauwelyn	pauwelyn	PROPN
ftr-343	354	2	,	,	PUNCT
ftr-343	354	3	u.s	u.s	PROPN
ftr-343	354	4	.	.	PROPN
ftr-343	354	5	federal	federal	ADJ
ftr-343	354	6	climate	climate	NOUN
ftr-343	354	7	policy	policy	NOUN
ftr-343	354	8	,	,	PUNCT
ftr-343	354	9	supra	supra	PROPN
ftr-343	354	10	note	note	NOUN
ftr-343	354	11	15	15	NUM
ftr-343	354	12	,	,	PUNCT
ftr-343	354	13	at	at	ADP
ftr-343	354	14	19	19	NUM
ftr-343	354	15	n.47	n.47	NOUN
ftr-343	354	16	.	.	PROPN
ftr-343	354	17	242	242	NUM
ftr-343	354	18	florida	florida	PROPN
ftr-343	354	19	tax	tax	NOUN
ftr-343	354	20	review	review	NOUN
ftr-343	355	1	[	[	X
ftr-343	355	2	vol	vol	NOUN
ftr-343	355	3	.	.	PUNCT
ftr-343	355	4	11:4	11:4	NUM
ftr-343	355	5	a	a	DET
ftr-343	355	6	charge	charge	NOUN
ftr-343	355	7	equivalent	equivalent	ADJ
ftr-343	355	8	to	to	ADP
ftr-343	355	9	an	an	DET
ftr-343	355	10	internal	internal	ADJ
ftr-343	355	11	tax	tax	NOUN
ftr-343	355	12	imposed	impose	VERB
ftr-343	355	13	consistently	consistently	ADV
ftr-343	355	14	with	with	ADP
ftr-343	355	15	the	the	DET
ftr-343	355	16	provisions	provision	NOUN
ftr-343	355	17	of	of	ADP
ftr-343	355	18	paragraph	paragraph	NOUN
ftr-343	355	19	2	2	NUM
ftr-343	355	20	of	of	ADP
ftr-343	355	21	article	article	NOUN
ftr-343	355	22	iii	iii	NUM
ftr-343	355	23	in	in	ADP
ftr-343	355	24	respect	respect	NOUN
ftr-343	355	25	of	of	ADP
ftr-343	355	26	the	the	DET
ftr-343	355	27	like	like	ADJ
ftr-343	355	28	domestic	domestic	ADJ
ftr-343	355	29	product	product	NOUN
ftr-343	355	30	or	or	CCONJ
ftr-343	355	31	in	in	ADP
ftr-343	355	32	respect	respect	NOUN
ftr-343	355	33	of	of	ADP
ftr-343	355	34	an	an	DET
ftr-343	355	35	article	article	NOUN
ftr-343	355	36	from	from	ADP
ftr-343	355	37	which	which	PRON
ftr-343	355	38	the	the	DET
ftr-343	355	39	imported	import	VERB
ftr-343	355	40	product	product	NOUN
ftr-343	355	41	has	have	AUX
ftr-343	355	42	been	be	AUX
ftr-343	355	43	manufactured	manufacture	VERB
ftr-343	355	44	or	or	CCONJ
ftr-343	355	45	produced	produce	VERB
ftr-343	355	46	in	in	ADP
ftr-343	355	47	whole	whole	ADJ
ftr-343	355	48	or	or	CCONJ
ftr-343	355	49	in	in	ADP
ftr-343	355	50	part.40	part.40	NOUN
ftr-343	355	51	article	article	NOUN
ftr-343	355	52	iii.2	iii.2	PROPN
ftr-343	355	53	states	state	NOUN
ftr-343	355	54	:	:	PUNCT
ftr-343	355	55	the	the	DET
ftr-343	355	56	products	product	NOUN
ftr-343	355	57	of	of	ADP
ftr-343	355	58	the	the	DET
ftr-343	355	59	territory	territory	NOUN
ftr-343	355	60	of	of	ADP
ftr-343	355	61	any	any	DET
ftr-343	355	62	contracting	contracting	NOUN
ftr-343	355	63	party	party	NOUN
ftr-343	355	64	imported	import	VERB
ftr-343	355	65	into	into	ADP
ftr-343	355	66	the	the	DET
ftr-343	355	67	territory	territory	NOUN
ftr-343	355	68	of	of	ADP
ftr-343	355	69	any	any	DET
ftr-343	355	70	other	other	ADJ
ftr-343	355	71	contracting	contracting	NOUN
ftr-343	355	72	party	party	NOUN
ftr-343	355	73	shall	shall	AUX
ftr-343	355	74	not	not	PART
ftr-343	355	75	be	be	AUX
ftr-343	355	76	subject	subject	ADJ
ftr-343	355	77	,	,	PUNCT
ftr-343	355	78	directly	directly	ADV
ftr-343	355	79	or	or	CCONJ
ftr-343	355	80	indirectly	indirectly	ADV
ftr-343	355	81	,	,	PUNCT
ftr-343	355	82	to	to	ADP
ftr-343	355	83	internal	internal	ADJ
ftr-343	355	84	taxes	taxis	NOUN
ftr-343	355	85	or	or	CCONJ
ftr-343	355	86	other	other	ADJ
ftr-343	355	87	internal	internal	ADJ
ftr-343	355	88	charges	charge	NOUN
ftr-343	355	89	of	of	ADP
ftr-343	355	90	any	any	DET
ftr-343	355	91	kind	kind	NOUN
ftr-343	355	92	in	in	ADP
ftr-343	355	93	excess	excess	NOUN
ftr-343	355	94	of	of	ADP
ftr-343	355	95	those	those	PRON
ftr-343	355	96	applied	apply	VERB
ftr-343	355	97	,	,	PUNCT
ftr-343	355	98	directly	directly	ADV
ftr-343	355	99	or	or	CCONJ
ftr-343	355	100	indirectly	indirectly	ADV
ftr-343	355	101	,	,	PUNCT
ftr-343	355	102	to	to	PART
ftr-343	355	103	like	like	VERB
ftr-343	355	104	domestic	domestic	ADJ
ftr-343	355	105	products.41	products.41	NOUN
ftr-343	355	106	since	since	SCONJ
ftr-343	355	107	direct	direct	ADJ
ftr-343	355	108	taxes	taxis	NOUN
ftr-343	355	109	are	be	AUX
ftr-343	355	110	not	not	PART
ftr-343	355	111	levied	levy	VERB
ftr-343	355	112	on	on	ADP
ftr-343	355	113	products	product	NOUN
ftr-343	355	114	,	,	PUNCT
ftr-343	355	115	the	the	DET
ftr-343	355	116	repeated	repeat	VERB
ftr-343	355	117	references	reference	NOUN
ftr-343	355	118	to	to	ADP
ftr-343	355	119	taxation	taxation	NOUN
ftr-343	355	120	of	of	ADP
ftr-343	355	121	products	product	NOUN
ftr-343	355	122	in	in	ADP
ftr-343	355	123	these	these	DET
ftr-343	355	124	excerpts	excerpt	NOUN
ftr-343	355	125	–	–	PUNCT
ftr-343	355	126	and	and	CCONJ
ftr-343	355	127	the	the	DET
ftr-343	355	128	lack	lack	NOUN
ftr-343	355	129	of	of	ADP
ftr-343	355	130	any	any	DET
ftr-343	355	131	reference	reference	NOUN
ftr-343	355	132	to	to	ADP
ftr-343	355	133	direct	direct	ADJ
ftr-343	355	134	taxes	taxis	NOUN
ftr-343	355	135	–	–	PUNCT
ftr-343	355	136	implies	imply	VERB
ftr-343	355	137	that	that	SCONJ
ftr-343	355	138	,	,	PUNCT
ftr-343	355	139	as	as	ADP
ftr-343	355	140	with	with	ADP
ftr-343	355	141	exports	export	NOUN
ftr-343	355	142	,	,	PUNCT
ftr-343	355	143	btas	bta	NOUN
ftr-343	355	144	on	on	ADP
ftr-343	355	145	imports	import	NOUN
ftr-343	355	146	are	be	AUX
ftr-343	355	147	per	per	ADP
ftr-343	355	148	se	se	X
ftr-343	355	149	not	not	PART
ftr-343	355	150	allowed	allow	VERB
ftr-343	355	151	for	for	ADP
ftr-343	355	152	direct	direct	ADJ
ftr-343	355	153	taxes.42	taxes.42	NOUN
ftr-343	355	154	in	in	ADP
ftr-343	355	155	what	what	PRON
ftr-343	355	156	follows	follow	VERB
ftr-343	355	157	,	,	PUNCT
ftr-343	355	158	as	as	SCONJ
ftr-343	355	159	in	in	ADP
ftr-343	355	160	most	most	ADJ
ftr-343	355	161	of	of	ADP
ftr-343	355	162	the	the	DET
ftr-343	355	163	relevant	relevant	ADJ
ftr-343	355	164	literature	literature	NOUN
ftr-343	355	165	,	,	PUNCT
ftr-343	355	166	it	it	PRON
ftr-343	355	167	will	will	AUX
ftr-343	355	168	be	be	AUX
ftr-343	355	169	assumed	assume	VERB
ftr-343	355	170	that	that	SCONJ
ftr-343	355	171	carbon	carbon	NOUN
ftr-343	355	172	taxes	taxis	NOUN
ftr-343	355	173	are	be	AUX
ftr-343	355	174	indirect	indirect	ADJ
ftr-343	355	175	taxes	taxis	NOUN
ftr-343	355	176	,	,	PUNCT
ftr-343	355	177	and	and	CCONJ
ftr-343	355	178	thus	thus	ADV
ftr-343	355	179	not	not	PART
ftr-343	355	180	per	per	ADP
ftr-343	355	181	se	se	X
ftr-343	355	182	nonadjustable.43	nonadjustable.43	PROPN
ftr-343	355	183	b.	b.	PROPN
ftr-343	355	184	carbon	carbon	NOUN
ftr-343	355	185	taxes	taxis	NOUN
ftr-343	355	186	are	be	AUX
ftr-343	355	187	“	"	PUNCT
ftr-343	355	188	taxes	taxis	NOUN
ftr-343	355	189	occultes	occulte	NOUN
ftr-343	355	190	”	"	PUNCT
ftr-343	355	191	some	some	PRON
ftr-343	355	192	seem	seem	VERB
ftr-343	355	193	to	to	PART
ftr-343	355	194	have	have	AUX
ftr-343	355	195	interpreted	interpret	VERB
ftr-343	355	196	the	the	DET
ftr-343	355	197	reference	reference	NOUN
ftr-343	355	198	in	in	ADP
ftr-343	355	199	gatt	gatt	PROPN
ftr-343	355	200	article	article	NOUN
ftr-343	355	201	iii.2	iii.2	ADP
ftr-343	355	202	to	to	ADP
ftr-343	355	203	taxes	taxis	NOUN
ftr-343	355	204	levied	levy	VERB
ftr-343	355	205	“	"	PUNCT
ftr-343	355	206	directly	directly	ADV
ftr-343	355	207	or	or	CCONJ
ftr-343	355	208	indirectly	indirectly	ADV
ftr-343	355	209	”	"	PUNCT
ftr-343	355	210	on	on	ADP
ftr-343	355	211	products	product	NOUN
ftr-343	355	212	as	as	ADP
ftr-343	355	213	making	make	VERB
ftr-343	355	214	a	a	DET
ftr-343	355	215	distinction	distinction	NOUN
ftr-343	355	216	between	between	ADP
ftr-343	355	217	direct	direct	ADJ
ftr-343	355	218	and	and	CCONJ
ftr-343	355	219	indirect	indirect	ADJ
ftr-343	355	220	taxes	taxis	NOUN
ftr-343	355	221	.	.	PUNCT
ftr-343	356	1	most	most	ADV
ftr-343	356	2	significantly	significantly	ADV
ftr-343	356	3	,	,	PUNCT
ftr-343	356	4	the	the	DET
ftr-343	356	5	working	work	VERB
ftr-343	356	6	party	party	NOUN
ftr-343	356	7	on	on	ADP
ftr-343	356	8	btas	bta	NOUN
ftr-343	356	9	concluded	conclude	VERB
ftr-343	356	10	:	:	PUNCT
ftr-343	356	11	on	on	ADP
ftr-343	356	12	the	the	DET
ftr-343	356	13	question	question	NOUN
ftr-343	356	14	of	of	ADP
ftr-343	356	15	eligibility	eligibility	NOUN
ftr-343	356	16	of	of	ADP
ftr-343	356	17	taxes	taxis	NOUN
ftr-343	356	18	for	for	ADP
ftr-343	356	19	tax	tax	NOUN
ftr-343	356	20	adjustment	adjustment	NOUN
ftr-343	356	21	under	under	ADP
ftr-343	356	22	the	the	DET
ftr-343	356	23	present	present	ADJ
ftr-343	356	24	rules	rule	NOUN
ftr-343	356	25	,	,	PUNCT
ftr-343	356	26	the	the	DET
ftr-343	356	27	discussion	discussion	NOUN
ftr-343	356	28	took	take	VERB
ftr-343	356	29	into	into	ADP
ftr-343	356	30	account	account	NOUN
ftr-343	356	31	the	the	DET
ftr-343	356	32	term	term	NOUN
ftr-343	356	33	“	"	PUNCT
ftr-343	356	34	.	.	PUNCT
ftr-343	356	35	.	.	PUNCT
ftr-343	356	36	.	.	PUNCT
ftr-343	357	1	directly	directly	ADV
ftr-343	357	2	or	or	CCONJ
ftr-343	357	3	indirectly	indirectly	ADV
ftr-343	357	4	.	.	PUNCT
ftr-343	357	5	.	.	PUNCT
ftr-343	358	1	.	.	PUNCT
ftr-343	358	2	”	"	PUNCT
ftr-343	359	1	(	(	PUNCT
ftr-343	359	2	inter	inter	ADJ
ftr-343	359	3	alia	alia	ADJ
ftr-343	359	4	article	article	NOUN
ftr-343	359	5	iii:2	iii:2	ADV
ftr-343	359	6	)	)	PUNCT
ftr-343	359	7	.	.	PUNCT
ftr-343	360	1	the	the	DET
ftr-343	360	2	working	work	VERB
ftr-343	360	3	party	party	NOUN
ftr-343	360	4	concluded	conclude	VERB
ftr-343	360	5	that	that	SCONJ
ftr-343	360	6	there	there	PRON
ftr-343	360	7	was	be	VERB
ftr-343	360	8	convergence	convergence	NOUN
ftr-343	360	9	of	of	ADP
ftr-343	360	10	views	view	NOUN
ftr-343	360	11	to	to	ADP
ftr-343	360	12	the	the	DET
ftr-343	360	13	effect	effect	NOUN
ftr-343	360	14	that	that	PRON
ftr-343	360	15	taxes	taxis	NOUN
ftr-343	360	16	directly	directly	ADV
ftr-343	360	17	levied	levy	VERB
ftr-343	360	18	40	40	NUM
ftr-343	360	19	.	.	PUNCT
ftr-343	361	1	gatt	gatt	PROPN
ftr-343	361	2	,	,	PUNCT
ftr-343	361	3	supra	supra	PROPN
ftr-343	361	4	note	note	PROPN
ftr-343	361	5	17	17	NUM
ftr-343	361	6	,	,	PUNCT
ftr-343	361	7	at	at	ADP
ftr-343	361	8	art	art	NOUN
ftr-343	361	9	.	.	PUNCT
ftr-343	362	1	ii.2(a	ii.2(a	NOUN
ftr-343	362	2	)	)	PUNCT
ftr-343	362	3	(	(	PUNCT
ftr-343	362	4	emphasis	emphasis	NOUN
ftr-343	362	5	added	add	VERB
ftr-343	362	6	)	)	PUNCT
ftr-343	362	7	.	.	PUNCT
ftr-343	363	1	41	41	NUM
ftr-343	363	2	.	.	PUNCT
ftr-343	364	1	i	i	PRON
ftr-343	364	2	d.	d.	PROPN
ftr-343	364	3	at	at	ADP
ftr-343	364	4	art	art	NOUN
ftr-343	364	5	.	.	PUNCT
ftr-343	365	1	iii.2	iii.2	INTJ
ftr-343	365	2	(	(	PUNCT
ftr-343	365	3	emphasis	emphasis	NOUN
ftr-343	365	4	added	add	VERB
ftr-343	365	5	)	)	PUNCT
ftr-343	365	6	.	.	PUNCT
ftr-343	366	1	42	42	NUM
ftr-343	366	2	.	.	PUNCT
ftr-343	367	1	wto	wto	PROPN
ftr-343	367	2	-	-	PUNCT
ftr-343	367	3	unep	unep	PROPN
ftr-343	367	4	,	,	PUNCT
ftr-343	367	5	supra	supra	PROPN
ftr-343	367	6	note	note	NOUN
ftr-343	367	7	12	12	NUM
ftr-343	367	8	,	,	PUNCT
ftr-343	367	9	at	at	ADP
ftr-343	367	10	103	103	NUM
ftr-343	367	11	(	(	PUNCT
ftr-343	367	12	“	"	PUNCT
ftr-343	367	13	generally	generally	ADV
ftr-343	367	14	speaking	speak	VERB
ftr-343	367	15	,	,	PUNCT
ftr-343	367	16	two	two	NUM
ftr-343	367	17	types	type	NOUN
ftr-343	367	18	of	of	ADP
ftr-343	367	19	internal	internal	ADJ
ftr-343	367	20	taxes	taxis	NOUN
ftr-343	367	21	may	may	AUX
ftr-343	367	22	be	be	AUX
ftr-343	367	23	distinguished	distinguish	VERB
ftr-343	367	24	:	:	PUNCT
ftr-343	367	25	taxes	taxis	NOUN
ftr-343	367	26	on	on	ADP
ftr-343	367	27	products	product	NOUN
ftr-343	367	28	(	(	PUNCT
ftr-343	367	29	called	call	VERB
ftr-343	367	30	indirect	indirect	ADJ
ftr-343	367	31	taxes	taxis	NOUN
ftr-343	367	32	)	)	PUNCT
ftr-343	367	33	and	and	CCONJ
ftr-343	367	34	taxes	taxis	NOUN
ftr-343	367	35	on	on	ADP
ftr-343	367	36	producers	producer	NOUN
ftr-343	367	37	(	(	PUNCT
ftr-343	367	38	i.e.	i.e.	X
ftr-343	367	39	direct	direct	ADJ
ftr-343	367	40	taxes	taxis	NOUN
ftr-343	367	41	)	)	PUNCT
ftr-343	367	42	.	.	PUNCT
ftr-343	367	43	”	"	PUNCT
ftr-343	367	44	)	)	PUNCT
ftr-343	367	45	.	.	PUNCT
ftr-343	368	1	43	43	NUM
ftr-343	368	2	.	.	PUNCT
ftr-343	369	1	note	note	NOUN
ftr-343	369	2	,	,	PUNCT
ftr-343	369	3	however	however	ADV
ftr-343	369	4	,	,	PUNCT
ftr-343	369	5	that	that	SCONJ
ftr-343	369	6	pauwelyn	pauwelyn	NOUN
ftr-343	369	7	asks	ask	VERB
ftr-343	369	8	rhetorically	rhetorically	ADV
ftr-343	369	9	,	,	PUNCT
ftr-343	369	10	“	"	PUNCT
ftr-343	369	11	[	[	X
ftr-343	369	12	w]ould	w]ould	X
ftr-343	369	13	.	.	PUNCT
ftr-343	369	14	.	.	PUNCT
ftr-343	369	15	.	.	PUNCT
ftr-343	370	1	[	[	X
ftr-343	370	2	a	a	X
ftr-343	370	3	]	]	X
ftr-343	370	4	domestic	domestic	ADJ
ftr-343	370	5	carbon	carbon	NOUN
ftr-343	370	6	tax	tax	NOUN
ftr-343	370	7	be	be	AUX
ftr-343	370	8	regarded	regard	VERB
ftr-343	370	9	as	as	ADP
ftr-343	370	10	an	an	DET
ftr-343	370	11	adjustable	adjustable	ADJ
ftr-343	370	12	product	product	NOUN
ftr-343	370	13	tax	tax	NOUN
ftr-343	370	14	that	that	PRON
ftr-343	370	15	can	can	AUX
ftr-343	370	16	be	be	AUX
ftr-343	370	17	imposed	impose	VERB
ftr-343	370	18	also	also	ADV
ftr-343	370	19	on	on	ADP
ftr-343	370	20	imports	import	NOUN
ftr-343	370	21	of	of	ADP
ftr-343	370	22	carbon	carbon	NOUN
ftr-343	370	23	produced	produce	VERB
ftr-343	370	24	abroad	abroad	ADV
ftr-343	370	25	?	?	PUNCT
ftr-343	371	1	or	or	CCONJ
ftr-343	371	2	would	would	AUX
ftr-343	371	3	the	the	DET
ftr-343	371	4	wto	wto	PROPN
ftr-343	371	5	classify	classify	VERB
ftr-343	371	6	it	it	PRON
ftr-343	372	1	[	[	X
ftr-343	372	2	a	a	DET
ftr-343	372	3	carbon	carbon	NOUN
ftr-343	372	4	tax	tax	NOUN
ftr-343	372	5	]	]	PUNCT
ftr-343	372	6	as	as	ADP
ftr-343	372	7	a	a	DET
ftr-343	372	8	producer	producer	NOUN
ftr-343	372	9	(	(	PUNCT
ftr-343	372	10	or	or	CCONJ
ftr-343	372	11	direct	direct	ADJ
ftr-343	372	12	)	)	PUNCT
ftr-343	372	13	tax	tax	NOUN
ftr-343	372	14	which	which	PRON
ftr-343	372	15	can	can	AUX
ftr-343	372	16	not	not	PART
ftr-343	372	17	be	be	AUX
ftr-343	372	18	adjusted	adjust	VERB
ftr-343	372	19	at	at	ADP
ftr-343	372	20	the	the	DET
ftr-343	372	21	border	border	NOUN
ftr-343	372	22	for	for	ADP
ftr-343	372	23	imports	import	NOUN
ftr-343	372	24	?	?	PUNCT
ftr-343	372	25	”	"	PUNCT
ftr-343	372	26	pauwelyn	pauwelyn	NOUN
ftr-343	372	27	,	,	PUNCT
ftr-343	372	28	u.s	u.s	PROPN
ftr-343	372	29	.	.	PROPN
ftr-343	372	30	federal	federal	ADJ
ftr-343	372	31	climate	climate	NOUN
ftr-343	372	32	policy	policy	NOUN
ftr-343	372	33	,	,	PUNCT
ftr-343	372	34	supra	supra	PROPN
ftr-343	372	35	note	note	NOUN
ftr-343	372	36	15	15	NUM
ftr-343	372	37	,	,	PUNCT
ftr-343	372	38	at	at	ADP
ftr-343	372	39	19	19	NUM
ftr-343	372	40	.	.	PUNCT
ftr-343	373	1	he	he	PRON
ftr-343	373	2	then	then	ADV
ftr-343	373	3	opines	opine	VERB
ftr-343	373	4	,	,	PUNCT
ftr-343	373	5	“	"	PUNCT
ftr-343	373	6	this	this	PRON
ftr-343	373	7	is	be	AUX
ftr-343	373	8	a	a	DET
ftr-343	373	9	long	long	ADV
ftr-343	373	10	-	-	PUNCT
ftr-343	373	11	standing	stand	VERB
ftr-343	373	12	debate	debate	NOUN
ftr-343	373	13	and	and	CCONJ
ftr-343	373	14	no	no	DET
ftr-343	373	15	definite	definite	ADJ
ftr-343	373	16	answer	answer	NOUN
ftr-343	373	17	can	can	AUX
ftr-343	373	18	be	be	AUX
ftr-343	373	19	given	give	VERB
ftr-343	373	20	.	.	PUNCT
ftr-343	373	21	”	"	PUNCT
ftr-343	374	1	i	i	PRON
ftr-343	374	2	d.	d.	PROPN
ftr-343	374	3	2011	2011	NUM
ftr-343	374	4	]	]	PUNCT
ftr-343	374	5	border	border	NOUN
ftr-343	374	6	adjustments	adjustment	NOUN
ftr-343	374	7	for	for	ADP
ftr-343	374	8	carbon	carbon	NOUN
ftr-343	374	9	taxes	taxis	NOUN
ftr-343	374	10	243	243	NUM
ftr-343	374	11	on	on	ADP
ftr-343	374	12	products	product	NOUN
ftr-343	374	13	were	be	AUX
ftr-343	374	14	eligible	eligible	ADJ
ftr-343	374	15	for	for	ADP
ftr-343	374	16	tax	tax	NOUN
ftr-343	374	17	adjustment	adjustment	NOUN
ftr-343	374	18	.	.	PUNCT
ftr-343	375	1	examples	example	NOUN
ftr-343	375	2	of	of	ADP
ftr-343	375	3	such	such	ADJ
ftr-343	375	4	taxes	taxis	NOUN
ftr-343	375	5	comprised	comprise	VERB
ftr-343	375	6	specific	specific	ADJ
ftr-343	375	7	excise	excise	NOUN
ftr-343	375	8	duties	duty	NOUN
ftr-343	375	9	,	,	PUNCT
ftr-343	375	10	sales	sale	NOUN
ftr-343	375	11	taxes	taxis	NOUN
ftr-343	375	12	and	and	CCONJ
ftr-343	375	13	cascade	cascade	NOUN
ftr-343	375	14	taxes	taxis	NOUN
ftr-343	375	15	and	and	CCONJ
ftr-343	375	16	the	the	DET
ftr-343	375	17	tax	tax	NOUN
ftr-343	375	18	on	on	ADP
ftr-343	375	19	value	value	NOUN
ftr-343	375	20	added	add	VERB
ftr-343	375	21	.	.	PUNCT
ftr-343	375	22	.	.	PUNCT
ftr-343	375	23	.	.	PUNCT
ftr-343	375	24	.	.	PUNCT
ftr-343	376	1	furthermore	furthermore	ADV
ftr-343	376	2	,	,	PUNCT
ftr-343	376	3	the	the	DET
ftr-343	376	4	working	work	VERB
ftr-343	376	5	party	party	NOUN
ftr-343	376	6	concluded	conclude	VERB
ftr-343	376	7	that	that	SCONJ
ftr-343	376	8	there	there	PRON
ftr-343	376	9	was	be	VERB
ftr-343	376	10	convergence	convergence	NOUN
ftr-343	376	11	of	of	ADP
ftr-343	376	12	views	view	NOUN
ftr-343	376	13	to	to	ADP
ftr-343	376	14	the	the	DET
ftr-343	376	15	effect	effect	NOUN
ftr-343	376	16	that	that	SCONJ
ftr-343	376	17	certain	certain	ADJ
ftr-343	376	18	taxes	taxis	NOUN
ftr-343	376	19	that	that	PRON
ftr-343	376	20	were	be	AUX
ftr-343	376	21	not	not	PART
ftr-343	376	22	directly	directly	ADV
ftr-343	376	23	levied	levy	VERB
ftr-343	376	24	on	on	ADP
ftr-343	376	25	products	product	NOUN
ftr-343	376	26	were	be	AUX
ftr-343	376	27	not	not	PART
ftr-343	376	28	eligible	eligible	ADJ
ftr-343	376	29	for	for	ADP
ftr-343	376	30	tax	tax	NOUN
ftr-343	376	31	adjustment	adjustment	NOUN
ftr-343	376	32	.	.	PUNCT
ftr-343	377	1	examples	example	NOUN
ftr-343	377	2	of	of	ADP
ftr-343	377	3	such	such	ADJ
ftr-343	377	4	taxes	taxis	NOUN
ftr-343	377	5	comprised	comprise	VERB
ftr-343	377	6	social	social	ADJ
ftr-343	377	7	security	security	NOUN
ftr-343	377	8	charges	charge	NOUN
ftr-343	377	9	whether	whether	SCONJ
ftr-343	377	10	on	on	ADP
ftr-343	377	11	employers	employer	NOUN
ftr-343	377	12	or	or	CCONJ
ftr-343	377	13	employees	employee	NOUN
ftr-343	377	14	and	and	CCONJ
ftr-343	377	15	payroll	payroll	NOUN
ftr-343	377	16	taxes.44	taxes.44	NOUN
ftr-343	377	17	the	the	DET
ftr-343	377	18	wto	wto	PROPN
ftr-343	377	19	-	-	PUNCT
ftr-343	377	20	unep	unep	NOUN
ftr-343	377	21	inserts	insert	VERB
ftr-343	377	22	the	the	DET
ftr-343	377	23	words	word	NOUN
ftr-343	377	24	bracketed	bracket	VERB
ftr-343	377	25	here	here	ADV
ftr-343	377	26	in	in	ADP
ftr-343	377	27	the	the	DET
ftr-343	377	28	following	follow	VERB
ftr-343	377	29	excerpt	excerpt	NOUN
ftr-343	377	30	from	from	ADP
ftr-343	377	31	the	the	DET
ftr-343	377	32	working	work	VERB
ftr-343	377	33	party	party	NOUN
ftr-343	377	34	report	report	NOUN
ftr-343	377	35	:	:	PUNCT
ftr-343	377	36	.	.	PUNCT
ftr-343	377	37	.	.	PUNCT
ftr-343	378	1	.	.	PUNCT
ftr-343	379	1	there	there	PRON
ftr-343	379	2	was	be	VERB
ftr-343	379	3	convergence	convergence	NOUN
ftr-343	379	4	of	of	ADP
ftr-343	379	5	views	view	NOUN
ftr-343	379	6	to	to	ADP
ftr-343	379	7	the	the	DET
ftr-343	379	8	effect	effect	NOUN
ftr-343	379	9	that	that	SCONJ
ftr-343	379	10	certain	certain	ADJ
ftr-343	379	11	taxes	taxis	NOUN
ftr-343	379	12	that	that	PRON
ftr-343	379	13	were	be	AUX
ftr-343	379	14	not	not	PART
ftr-343	379	15	directly	directly	ADV
ftr-343	379	16	levied	levy	VERB
ftr-343	379	17	on	on	ADP
ftr-343	379	18	products	product	NOUN
ftr-343	379	19	[	[	X
ftr-343	379	20	i.e.	i.e.	X
ftr-343	379	21	,	,	PUNCT
ftr-343	379	22	direct	direct	ADJ
ftr-343	379	23	taxes	taxis	NOUN
ftr-343	379	24	]	]	PUNCT
ftr-343	379	25	were	be	AUX
ftr-343	379	26	not	not	PART
ftr-343	379	27	eligible	eligible	ADJ
ftr-343	379	28	for	for	ADP
ftr-343	379	29	tax	tax	NOUN
ftr-343	379	30	adjustment.45	adjustment.45	NOUN
ftr-343	379	31	goh	goh	PROPN
ftr-343	379	32	goes	go	VERB
ftr-343	379	33	even	even	ADV
ftr-343	379	34	further	far	ADV
ftr-343	379	35	by	by	ADP
ftr-343	379	36	inserting	insert	VERB
ftr-343	379	37	still	still	ADV
ftr-343	379	38	more	more	ADJ
ftr-343	379	39	editorial	editorial	ADJ
ftr-343	379	40	explanation	explanation	NOUN
ftr-343	379	41	,	,	PUNCT
ftr-343	379	42	again	again	ADV
ftr-343	379	43	shown	show	VERB
ftr-343	379	44	here	here	ADV
ftr-343	379	45	in	in	ADP
ftr-343	379	46	brackets	bracket	NOUN
ftr-343	379	47	:	:	PUNCT
ftr-343	379	48	.	.	PUNCT
ftr-343	379	49	.	.	PUNCT
ftr-343	380	1	.	.	PUNCT
ftr-343	381	1	there	there	PRON
ftr-343	381	2	was	be	VERB
ftr-343	381	3	convergence	convergence	NOUN
ftr-343	381	4	of	of	ADP
ftr-343	381	5	views	view	NOUN
ftr-343	381	6	to	to	ADP
ftr-343	381	7	the	the	DET
ftr-343	381	8	effect	effect	NOUN
ftr-343	381	9	that	that	SCONJ
ftr-343	381	10	certain	certain	ADJ
ftr-343	381	11	taxes	taxis	NOUN
ftr-343	381	12	that	that	PRON
ftr-343	381	13	were	be	AUX
ftr-343	381	14	not	not	PART
ftr-343	381	15	directly	directly	ADV
ftr-343	381	16	levied	levy	VERB
ftr-343	381	17	on	on	ADP
ftr-343	381	18	products	product	NOUN
ftr-343	381	19	[	[	X
ftr-343	381	20	but	but	CCONJ
ftr-343	381	21	on	on	ADP
ftr-343	381	22	the	the	DET
ftr-343	381	23	producer	producer	NOUN
ftr-343	381	24	,	,	PUNCT
ftr-343	381	25	i.e.	i.e.	X
ftr-343	381	26	,	,	PUNCT
ftr-343	381	27	direct	direct	ADJ
ftr-343	381	28	taxes	taxis	NOUN
ftr-343	381	29	]	]	PUNCT
ftr-343	381	30	were	be	AUX
ftr-343	381	31	not	not	PART
ftr-343	381	32	eligible	eligible	ADJ
ftr-343	381	33	for	for	ADP
ftr-343	381	34	tax	tax	NOUN
ftr-343	381	35	adjustment.46	adjustment.46	NOUN
ftr-343	381	36	it	it	PRON
ftr-343	381	37	appears	appear	VERB
ftr-343	381	38	,	,	PUNCT
ftr-343	381	39	however	however	ADV
ftr-343	381	40	,	,	PUNCT
ftr-343	381	41	that	that	SCONJ
ftr-343	381	42	the	the	DET
ftr-343	381	43	working	work	VERB
ftr-343	381	44	party	party	NOUN
ftr-343	381	45	and	and	CCONJ
ftr-343	381	46	the	the	DET
ftr-343	381	47	commentators	commentator	NOUN
ftr-343	381	48	quoted	quote	VERB
ftr-343	381	49	above	above	ADV
ftr-343	381	50	seriously	seriously	ADV
ftr-343	381	51	misinterpret	misinterpret	VERB
ftr-343	381	52	what	what	PRON
ftr-343	381	53	“	"	PUNCT
ftr-343	381	54	directly	directly	ADV
ftr-343	381	55	or	or	CCONJ
ftr-343	381	56	indirectly	indirectly	ADV
ftr-343	381	57	”	"	PUNCT
ftr-343	381	58	mean	mean	NOUN
ftr-343	381	59	in	in	ADP
ftr-343	381	60	the	the	DET
ftr-343	381	61	context	context	NOUN
ftr-343	381	62	of	of	ADP
ftr-343	381	63	articles	article	NOUN
ftr-343	381	64	ii.2(a	ii.2(a	PROPN
ftr-343	381	65	)	)	PUNCT
ftr-343	381	66	and	and	CCONJ
ftr-343	381	67	iii.2.47	iii.2.47	NOUN
ftr-343	381	68	these	these	DET
ftr-343	381	69	provisions	provision	NOUN
ftr-343	381	70	explicitly	explicitly	ADV
ftr-343	381	71	deal	deal	VERB
ftr-343	381	72	only	only	ADV
ftr-343	381	73	with	with	ADP
ftr-343	381	74	the	the	DET
ftr-343	381	75	conditions	condition	NOUN
ftr-343	381	76	under	under	ADP
ftr-343	381	77	which	which	PRON
ftr-343	381	78	btas	bta	NOUN
ftr-343	381	79	are	be	AUX
ftr-343	381	80	allowed	allow	VERB
ftr-343	381	81	for	for	ADP
ftr-343	381	82	taxes	taxis	NOUN
ftr-343	381	83	on	on	ADP
ftr-343	381	84	products	product	NOUN
ftr-343	381	85	,	,	PUNCT
ftr-343	381	86	that	that	ADV
ftr-343	381	87	is	is	ADV
ftr-343	381	88	,	,	PUNCT
ftr-343	381	89	only	only	ADV
ftr-343	381	90	with	with	ADP
ftr-343	381	91	btas	bta	NOUN
ftr-343	381	92	for	for	ADP
ftr-343	381	93	indirect	indirect	ADJ
ftr-343	381	94	taxes	taxis	NOUN
ftr-343	381	95	;	;	PUNCT
ftr-343	381	96	they	they	PRON
ftr-343	381	97	do	do	AUX
ftr-343	381	98	not	not	PART
ftr-343	381	99	address	address	VERB
ftr-343	381	100	whether	whether	SCONJ
ftr-343	381	101	btas	bta	NOUN
ftr-343	381	102	are	be	AUX
ftr-343	381	103	allowed	allow	VERB
ftr-343	381	104	for	for	ADP
ftr-343	381	105	taxes	taxis	NOUN
ftr-343	381	106	not	not	PART
ftr-343	381	107	levied	levy	VERB
ftr-343	381	108	on	on	ADP
ftr-343	381	109	products	product	NOUN
ftr-343	381	110	,	,	PUNCT
ftr-343	381	111	i.e.	i.e.	X
ftr-343	381	112	,	,	PUNCT
ftr-343	381	113	direct	direct	ADJ
ftr-343	381	114	taxes.48	taxes.48	NOUN
ftr-343	381	115	if	if	SCONJ
ftr-343	381	116	one	one	PRON
ftr-343	381	117	focuses	focus	VERB
ftr-343	381	118	on	on	ADP
ftr-343	381	119	the	the	DET
ftr-343	381	120	clear	clear	ADJ
ftr-343	381	121	meaning	meaning	NOUN
ftr-343	381	122	of	of	ADP
ftr-343	381	123	the	the	DET
ftr-343	381	124	words	word	NOUN
ftr-343	381	125	in	in	ADP
ftr-343	381	126	gatt	gatt	PROPN
ftr-343	381	127	articles	article	NOUN
ftr-343	381	128	ii.2(a	ii.2(a	PROPN
ftr-343	381	129	)	)	PUNCT
ftr-343	381	130	and	and	CCONJ
ftr-343	382	1	iii.2	iii.2	PROPN
ftr-343	382	2	,	,	PUNCT
ftr-343	382	3	it	it	PRON
ftr-343	382	4	is	be	AUX
ftr-343	382	5	apparent	apparent	ADJ
ftr-343	382	6	that	that	SCONJ
ftr-343	382	7	there	there	PRON
ftr-343	382	8	is	be	VERB
ftr-343	382	9	a	a	DET
ftr-343	382	10	third	third	ADJ
ftr-343	382	11	category	category	NOUN
ftr-343	382	12	of	of	ADP
ftr-343	382	13	taxes	taxis	NOUN
ftr-343	382	14	,	,	PUNCT
ftr-343	382	15	those	those	PRON
ftr-343	382	16	that	that	DET
ftr-343	382	17	hufbauer	hufbauer	NOUN
ftr-343	382	18	,	,	PUNCT
ftr-343	382	19	charnovitz	charnovitz	PROPN
ftr-343	382	20	,	,	PUNCT
ftr-343	382	21	and	and	CCONJ
ftr-343	382	22	kim	kim	PROPN
ftr-343	382	23	call	call	NOUN
ftr-343	382	24	“	"	PUNCT
ftr-343	382	25	taxes	taxis	NOUN
ftr-343	382	26	in	in	ADP
ftr-343	382	27	between	between	ADP
ftr-343	382	28	”	"	PUNCT
ftr-343	382	29	–	–	PUNCT
ftr-343	382	30	taxes	taxis	NOUN
ftr-343	382	31	that	that	PRON
ftr-343	382	32	are	be	AUX
ftr-343	382	33	not	not	PART
ftr-343	382	34	direct	direct	ADJ
ftr-343	382	35	taxes	taxis	NOUN
ftr-343	382	36	,	,	PUNCT
ftr-343	382	37	yet	yet	CCONJ
ftr-343	382	38	are	be	AUX
ftr-343	382	39	“	"	PUNCT
ftr-343	382	40	not	not	PART
ftr-343	382	41	directly	directly	ADV
ftr-343	382	42	levied	levy	VERB
ftr-343	382	43	on	on	ADP
ftr-343	382	44	products	product	NOUN
ftr-343	382	45	”	"	PUNCT
ftr-343	382	46	–	–	PUNCT
ftr-343	382	47	that	that	ADV
ftr-343	382	48	is	be	AUX
ftr-343	382	49	,	,	PUNCT
ftr-343	382	50	indirect	indirect	ADJ
ftr-343	382	51	44	44	NUM
ftr-343	382	52	.	.	PUNCT
ftr-343	383	1	working	work	VERB
ftr-343	383	2	party	party	PROPN
ftr-343	383	3	on	on	ADP
ftr-343	383	4	btas	btas	PROPN
ftr-343	383	5	,	,	PUNCT
ftr-343	383	6	supra	supra	PROPN
ftr-343	383	7	note	note	NOUN
ftr-343	383	8	4	4	NUM
ftr-343	383	9	,	,	PUNCT
ftr-343	383	10	at	at	ADP
ftr-343	383	11	¶	¶	PROPN
ftr-343	383	12	14	14	NUM
ftr-343	383	13	(	(	PUNCT
ftr-343	383	14	emphasis	emphasis	NOUN
ftr-343	383	15	added	add	VERB
ftr-343	383	16	)	)	PUNCT
ftr-343	383	17	.	.	PUNCT
ftr-343	384	1	45	45	NUM
ftr-343	384	2	.	.	X
ftr-343	385	1	wto	wto	PROPN
ftr-343	385	2	-	-	PUNCT
ftr-343	385	3	unep	unep	PROPN
ftr-343	385	4	,	,	PUNCT
ftr-343	385	5	supra	supra	PROPN
ftr-343	385	6	note	note	NOUN
ftr-343	385	7	12	12	NUM
ftr-343	385	8	,	,	PUNCT
ftr-343	385	9	at	at	ADP
ftr-343	385	10	n.207	n.207	NOUN
ftr-343	385	11	.	.	PUNCT
ftr-343	386	1	46	46	NUM
ftr-343	386	2	.	.	PUNCT
ftr-343	387	1	goh	goh	PROPN
ftr-343	387	2	,	,	PUNCT
ftr-343	387	3	supra	supra	PROPN
ftr-343	387	4	note	note	PROPN
ftr-343	387	5	12	12	NUM
ftr-343	387	6	,	,	PUNCT
ftr-343	387	7	at	at	ADP
ftr-343	387	8	402	402	NUM
ftr-343	387	9	.	.	PUNCT
ftr-343	387	10	47	47	NUM
ftr-343	387	11	.	.	PUNCT
ftr-343	388	1	this	this	PRON
ftr-343	388	2	is	be	AUX
ftr-343	388	3	hard	hard	ADJ
ftr-343	388	4	to	to	PART
ftr-343	388	5	understand	understand	VERB
ftr-343	388	6	,	,	PUNCT
ftr-343	388	7	given	give	VERB
ftr-343	388	8	the	the	DET
ftr-343	388	9	working	work	VERB
ftr-343	388	10	party	party	NOUN
ftr-343	388	11	’s	’s	PART
ftr-343	388	12	clear	clear	ADJ
ftr-343	388	13	recognition	recognition	NOUN
ftr-343	388	14	of	of	ADP
ftr-343	388	15	the	the	DET
ftr-343	388	16	existence	existence	NOUN
ftr-343	388	17	of	of	ADP
ftr-343	388	18	“	"	PUNCT
ftr-343	388	19	taxes	taxis	NOUN
ftr-343	388	20	occultes	occulte	NOUN
ftr-343	388	21	,	,	PUNCT
ftr-343	388	22	”	"	PUNCT
ftr-343	388	23	discussed	discuss	VERB
ftr-343	388	24	below	below	ADV
ftr-343	388	25	.	.	PUNCT
ftr-343	389	1	48	48	NUM
ftr-343	389	2	.	.	PUNCT
ftr-343	390	1	in	in	ADP
ftr-343	390	2	article	article	PROPN
ftr-343	390	3	iii	iii	PROPN
ftr-343	390	4	,	,	PUNCT
ftr-343	390	5	“	"	PUNCT
ftr-343	390	6	directly	directly	ADV
ftr-343	390	7	”	"	PUNCT
ftr-343	390	8	and	and	CCONJ
ftr-343	390	9	“	"	PUNCT
ftr-343	390	10	indirectly	indirectly	ADV
ftr-343	390	11	”	"	PUNCT
ftr-343	390	12	are	be	AUX
ftr-343	390	13	adverbs	adverb	NOUN
ftr-343	390	14	describing	describe	VERB
ftr-343	390	15	how	how	SCONJ
ftr-343	390	16	indirect	indirect	ADJ
ftr-343	390	17	taxes	taxis	NOUN
ftr-343	390	18	are	be	AUX
ftr-343	390	19	levied	levy	VERB
ftr-343	390	20	on	on	ADP
ftr-343	390	21	products	product	NOUN
ftr-343	390	22	;	;	PUNCT
ftr-343	390	23	they	they	PRON
ftr-343	390	24	are	be	AUX
ftr-343	390	25	not	not	PART
ftr-343	390	26	adjectives	adjective	NOUN
ftr-343	390	27	used	use	VERB
ftr-343	390	28	to	to	PART
ftr-343	390	29	describe	describe	VERB
ftr-343	390	30	taxes	taxis	NOUN
ftr-343	390	31	,	,	PUNCT
ftr-343	390	32	as	as	ADP
ftr-343	390	33	in	in	ADP
ftr-343	390	34	“	"	PUNCT
ftr-343	390	35	direct	direct	ADJ
ftr-343	390	36	taxes	taxis	NOUN
ftr-343	390	37	”	"	PUNCT
ftr-343	390	38	and	and	CCONJ
ftr-343	390	39	“	"	PUNCT
ftr-343	390	40	indirect	indirect	ADJ
ftr-343	390	41	taxes	taxis	NOUN
ftr-343	390	42	.	.	PUNCT
ftr-343	390	43	”	"	PUNCT
ftr-343	391	1	244	244	NUM
ftr-343	391	2	florida	florida	PROPN
ftr-343	391	3	tax	tax	NOUN
ftr-343	391	4	review	review	NOUN
ftr-343	391	5	[	[	X
ftr-343	391	6	vol	vol	NOUN
ftr-343	391	7	.	.	PUNCT
ftr-343	392	1	11:4	11:4	NUM
ftr-343	392	2	taxes	taxis	NOUN
ftr-343	392	3	that	that	PRON
ftr-343	392	4	are	be	AUX
ftr-343	392	5	borne	bear	VERB
ftr-343	392	6	only	only	ADV
ftr-343	392	7	indirectly	indirectly	ADV
ftr-343	392	8	by	by	ADP
ftr-343	392	9	products.49	products.49	NOUN
ftr-343	392	10	this	this	DET
ftr-343	392	11	last	last	ADJ
ftr-343	392	12	category	category	NOUN
ftr-343	392	13	can	can	AUX
ftr-343	392	14	–	–	PUNCT
ftr-343	392	15	and	and	CCONJ
ftr-343	392	16	should	should	AUX
ftr-343	392	17	–	–	PUNCT
ftr-343	392	18	be	be	AUX
ftr-343	392	19	subdivided	subdivide	VERB
ftr-343	392	20	.	.	PUNCT
ftr-343	393	1	first	first	ADV
ftr-343	393	2	,	,	PUNCT
ftr-343	393	3	there	there	PRON
ftr-343	393	4	are	be	VERB
ftr-343	393	5	indirect	indirect	ADJ
ftr-343	393	6	taxes	taxis	NOUN
ftr-343	393	7	applied	apply	VERB
ftr-343	393	8	to	to	ADP
ftr-343	393	9	products	product	NOUN
ftr-343	393	10	“	"	PUNCT
ftr-343	393	11	indirectly	indirectly	ADV
ftr-343	393	12	,	,	PUNCT
ftr-343	393	13	”	"	PUNCT
ftr-343	393	14	in	in	SCONJ
ftr-343	393	15	that	that	SCONJ
ftr-343	393	16	they	they	PRON
ftr-343	393	17	are	be	AUX
ftr-343	393	18	levied	levy	VERB
ftr-343	393	19	on	on	ADP
ftr-343	393	20	physically	physically	ADV
ftr-343	393	21	incorporated	incorporate	VERB
ftr-343	393	22	inputs	input	NOUN
ftr-343	393	23	,	,	PUNCT
ftr-343	393	24	rather	rather	ADV
ftr-343	393	25	than	than	ADP
ftr-343	393	26	on	on	ADP
ftr-343	393	27	the	the	DET
ftr-343	393	28	product	product	NOUN
ftr-343	393	29	itself	itself	PRON
ftr-343	393	30	.	.	PUNCT
ftr-343	394	1	the	the	DET
ftr-343	394	2	reference	reference	NOUN
ftr-343	394	3	in	in	ADP
ftr-343	394	4	article	article	NOUN
ftr-343	394	5	ii.2(a	ii.2(a	NOUN
ftr-343	394	6	)	)	PUNCT
ftr-343	394	7	to	to	ADP
ftr-343	394	8	“	"	PUNCT
ftr-343	394	9	an	an	DET
ftr-343	394	10	internal	internal	ADJ
ftr-343	394	11	tax	tax	NOUN
ftr-343	394	12	imposed	impose	VERB
ftr-343	394	13	.	.	PUNCT
ftr-343	394	14	.	.	PUNCT
ftr-343	394	15	.	.	PUNCT
ftr-343	395	1	in	in	ADP
ftr-343	395	2	respect	respect	NOUN
ftr-343	395	3	of	of	ADP
ftr-343	395	4	an	an	DET
ftr-343	395	5	article	article	NOUN
ftr-343	395	6	from	from	ADP
ftr-343	395	7	which	which	PRON
ftr-343	395	8	the	the	DET
ftr-343	395	9	imported	import	VERB
ftr-343	395	10	product	product	NOUN
ftr-343	395	11	has	have	AUX
ftr-343	395	12	been	be	AUX
ftr-343	395	13	manufactured	manufacture	VERB
ftr-343	395	14	or	or	CCONJ
ftr-343	395	15	produced	produce	VERB
ftr-343	395	16	”	"	PUNCT
ftr-343	395	17	seems	seem	VERB
ftr-343	395	18	to	to	PART
ftr-343	395	19	say	say	VERB
ftr-343	395	20	that	that	SCONJ
ftr-343	395	21	these	these	PRON
ftr-343	395	22	are	be	AUX
ftr-343	395	23	adjustable	adjustable	ADJ
ftr-343	395	24	.	.	PUNCT
ftr-343	396	1	second	second	ADJ
ftr-343	396	2	,	,	PUNCT
ftr-343	396	3	there	there	PRON
ftr-343	396	4	are	be	VERB
ftr-343	396	5	indirect	indirect	ADJ
ftr-343	396	6	taxes	taxis	NOUN
ftr-343	396	7	that	that	PRON
ftr-343	396	8	,	,	PUNCT
ftr-343	396	9	although	although	SCONJ
ftr-343	396	10	also	also	ADV
ftr-343	396	11	borne	bear	VERB
ftr-343	396	12	indirectly	indirectly	ADV
ftr-343	396	13	by	by	ADP
ftr-343	396	14	products	product	NOUN
ftr-343	396	15	,	,	PUNCT
ftr-343	396	16	may	may	AUX
ftr-343	396	17	not	not	PART
ftr-343	396	18	be	be	AUX
ftr-343	396	19	adjustable	adjustable	ADJ
ftr-343	396	20	,	,	PUNCT
ftr-343	396	21	because	because	SCONJ
ftr-343	396	22	they	they	PRON
ftr-343	396	23	are	be	AUX
ftr-343	396	24	not	not	PART
ftr-343	396	25	imposed	impose	VERB
ftr-343	396	26	on	on	ADP
ftr-343	396	27	an	an	DET
ftr-343	396	28	article	article	NOUN
ftr-343	396	29	that	that	PRON
ftr-343	396	30	is	be	AUX
ftr-343	396	31	physically	physically	ADV
ftr-343	396	32	incorporated	incorporate	VERB
ftr-343	396	33	.	.	PUNCT
ftr-343	397	1	the	the	DET
ftr-343	397	2	second	second	ADJ
ftr-343	397	3	subcategory	subcategory	NOUN
ftr-343	397	4	is	be	AUX
ftr-343	397	5	what	what	PRON
ftr-343	397	6	the	the	DET
ftr-343	397	7	working	work	VERB
ftr-343	397	8	party	party	NOUN
ftr-343	397	9	discusses	discuss	VERB
ftr-343	397	10	under	under	ADP
ftr-343	397	11	the	the	DET
ftr-343	397	12	rubric	rubric	NOUN
ftr-343	397	13	of	of	ADP
ftr-343	397	14	“	"	PUNCT
ftr-343	397	15	taxes	taxis	NOUN
ftr-343	397	16	occultes	occulte	NOUN
ftr-343	397	17	,	,	PUNCT
ftr-343	397	18	”	"	PUNCT
ftr-343	397	19	which	which	PRON
ftr-343	397	20	it	it	PRON
ftr-343	397	21	defined	define	VERB
ftr-343	397	22	in	in	ADP
ftr-343	397	23	the	the	DET
ftr-343	397	24	following	follow	VERB
ftr-343	397	25	statement	statement	NOUN
ftr-343	397	26	:	:	PUNCT
ftr-343	397	27	the	the	DET
ftr-343	397	28	working	work	VERB
ftr-343	397	29	party	party	NOUN
ftr-343	397	30	noted	note	VERB
ftr-343	397	31	that	that	SCONJ
ftr-343	397	32	there	there	PRON
ftr-343	397	33	was	be	VERB
ftr-343	397	34	a	a	DET
ftr-343	397	35	divergence	divergence	NOUN
ftr-343	397	36	of	of	ADP
ftr-343	397	37	views	view	NOUN
ftr-343	397	38	with	with	ADP
ftr-343	397	39	regard	regard	NOUN
ftr-343	397	40	to	to	ADP
ftr-343	397	41	the	the	DET
ftr-343	397	42	eligibility	eligibility	NOUN
ftr-343	397	43	for	for	ADP
ftr-343	397	44	adjustment	adjustment	NOUN
ftr-343	397	45	of	of	ADP
ftr-343	397	46	certain	certain	ADJ
ftr-343	397	47	categories	category	NOUN
ftr-343	397	48	of	of	ADP
ftr-343	397	49	tax	tax	NOUN
ftr-343	397	50	and	and	CCONJ
ftr-343	397	51	that	that	SCONJ
ftr-343	397	52	these	these	PRON
ftr-343	397	53	could	could	AUX
ftr-343	397	54	be	be	AUX
ftr-343	397	55	sub	sub	ADJ
ftr-343	397	56	-	-	ADJ
ftr-343	397	57	divided	divided	ADJ
ftr-343	397	58	into	into	ADP
ftr-343	397	59	(	(	PUNCT
ftr-343	397	60	a	a	NOUN
ftr-343	397	61	)	)	PUNCT
ftr-343	397	62	“	"	PUNCT
ftr-343	397	63	taxes	taxis	NOUN
ftr-343	397	64	occultes	occulte	NOUN
ftr-343	397	65	”	"	PUNCT
ftr-343	397	66	which	which	PRON
ftr-343	397	67	the	the	DET
ftr-343	397	68	oecd	oecd	NOUN
ftr-343	397	69	defined	define	VERB
ftr-343	397	70	as	as	ADP
ftr-343	397	71	consumption	consumption	NOUN
ftr-343	397	72	taxes	taxis	NOUN
ftr-343	397	73	on	on	ADP
ftr-343	397	74	capital	capital	NOUN
ftr-343	397	75	equipment	equipment	NOUN
ftr-343	397	76	,	,	PUNCT
ftr-343	397	77	auxiliary	auxiliary	ADJ
ftr-343	397	78	materials	material	NOUN
ftr-343	397	79	and	and	CCONJ
ftr-343	397	80	services	service	NOUN
ftr-343	397	81	used	use	VERB
ftr-343	397	82	in	in	ADP
ftr-343	397	83	the	the	DET
ftr-343	397	84	transportation	transportation	NOUN
ftr-343	397	85	and	and	CCONJ
ftr-343	397	86	production	production	NOUN
ftr-343	397	87	of	of	ADP
ftr-343	397	88	other	other	ADJ
ftr-343	397	89	taxable	taxable	ADJ
ftr-343	397	90	goods	good	NOUN
ftr-343	397	91	.	.	PUNCT
ftr-343	398	1	taxes	taxis	NOUN
ftr-343	398	2	on	on	ADP
ftr-343	398	3	advertising	advertising	NOUN
ftr-343	398	4	,	,	PUNCT
ftr-343	398	5	energy	energy	NOUN
ftr-343	398	6	,	,	PUNCT
ftr-343	398	7	machinery	machinery	NOUN
ftr-343	398	8	and	and	CCONJ
ftr-343	398	9	transport	transport	NOUN
ftr-343	398	10	were	be	AUX
ftr-343	398	11	among	among	ADP
ftr-343	398	12	the	the	DET
ftr-343	398	13	more	more	ADV
ftr-343	398	14	important	important	ADJ
ftr-343	398	15	taxes	taxis	NOUN
ftr-343	398	16	which	which	PRON
ftr-343	398	17	might	might	AUX
ftr-343	398	18	be	be	AUX
ftr-343	398	19	involved	involve	VERB
ftr-343	398	20	.	.	PUNCT
ftr-343	399	1	it	it	PRON
ftr-343	399	2	appeared	appear	VERB
ftr-343	399	3	that	that	PRON
ftr-343	399	4	adjustment	adjustment	NOUN
ftr-343	399	5	was	be	AUX
ftr-343	399	6	not	not	PART
ftr-343	399	7	normally	normally	ADV
ftr-343	399	8	made	make	VERB
ftr-343	399	9	for	for	ADP
ftr-343	399	10	taxes	taxis	NOUN
ftr-343	399	11	occultes	occulte	NOUN
ftr-343	399	12	except	except	SCONJ
ftr-343	399	13	in	in	ADP
ftr-343	399	14	countries	country	NOUN
ftr-343	399	15	having	have	VERB
ftr-343	399	16	a	a	DET
ftr-343	399	17	cascade	cascade	NOUN
ftr-343	399	18	tax	tax	NOUN
ftr-343	399	19	;	;	PUNCT
ftr-343	399	20	(	(	PUNCT
ftr-343	399	21	b	b	X
ftr-343	399	22	)	)	PUNCT
ftr-343	399	23	certain	certain	ADJ
ftr-343	399	24	other	other	ADJ
ftr-343	399	25	taxes	taxis	NOUN
ftr-343	399	26	,	,	PUNCT
ftr-343	399	27	such	such	ADJ
ftr-343	399	28	as	as	ADP
ftr-343	399	29	property	property	NOUN
ftr-343	399	30	taxes	taxis	NOUN
ftr-343	399	31	,	,	PUNCT
ftr-343	399	32	stamp	stamp	NOUN
ftr-343	399	33	duties	duty	NOUN
ftr-343	399	34	and	and	CCONJ
ftr-343	399	35	registration	registration	NOUN
ftr-343	399	36	duties	duty	NOUN
ftr-343	399	37	.	.	PUNCT
ftr-343	399	38	.	.	PUNCT
ftr-343	400	1	.	.	PUNCT
ftr-343	401	1	which	which	PRON
ftr-343	401	2	are	be	AUX
ftr-343	401	3	not	not	PART
ftr-343	401	4	generally	generally	ADV
ftr-343	401	5	considered	consider	VERB
ftr-343	401	6	eligible	eligible	ADJ
ftr-343	401	7	for	for	ADP
ftr-343	401	8	tax	tax	NOUN
ftr-343	401	9	adjustment	adjustment	NOUN
ftr-343	401	10	.	.	PUNCT
ftr-343	402	1	most	most	ADJ
ftr-343	402	2	countries	country	NOUN
ftr-343	402	3	do	do	AUX
ftr-343	402	4	not	not	PART
ftr-343	402	5	make	make	VERB
ftr-343	402	6	adjustments	adjustment	NOUN
ftr-343	402	7	for	for	ADP
ftr-343	402	8	such	such	ADJ
ftr-343	402	9	taxes	taxis	NOUN
ftr-343	402	10	.	.	PUNCT
ftr-343	402	11	.	.	PUNCT
ftr-343	403	1	.	.	PUNCT
ftr-343	404	1	.50	.50	NUM
ftr-343	404	2	given	give	VERB
ftr-343	404	3	the	the	DET
ftr-343	404	4	concern	concern	NOUN
ftr-343	404	5	that	that	SCONJ
ftr-343	404	6	btas	bta	NOUN
ftr-343	404	7	might	might	AUX
ftr-343	404	8	overcompensate	overcompensate	VERB
ftr-343	404	9	for	for	ADP
ftr-343	404	10	these	these	DET
ftr-343	404	11	taxes	taxis	NOUN
ftr-343	404	12	,	,	PUNCT
ftr-343	404	13	in	in	ADP
ftr-343	404	14	effect	effect	NOUN
ftr-343	404	15	creating	create	VERB
ftr-343	404	16	import	import	NOUN
ftr-343	404	17	tariffs	tariff	NOUN
ftr-343	404	18	and	and	CCONJ
ftr-343	404	19	export	export	NOUN
ftr-343	404	20	subsidies	subsidy	NOUN
ftr-343	404	21	,	,	PUNCT
ftr-343	404	22	the	the	DET
ftr-343	404	23	working	work	VERB
ftr-343	404	24	party	party	NOUN
ftr-343	404	25	on	on	ADP
ftr-343	404	26	btas	bta	NOUN
ftr-343	404	27	wrestled	wrestle	VERB
ftr-343	404	28	with	with	ADP
ftr-343	404	29	how	how	SCONJ
ftr-343	404	30	to	to	PART
ftr-343	404	31	treat	treat	VERB
ftr-343	404	32	them	they	PRON
ftr-343	404	33	.	.	PUNCT
ftr-343	405	1	in	in	ADP
ftr-343	405	2	a	a	DET
ftr-343	405	3	statement	statement	NOUN
ftr-343	405	4	at	at	ADP
ftr-343	405	5	the	the	DET
ftr-343	405	6	end	end	NOUN
ftr-343	405	7	of	of	ADP
ftr-343	405	8	paragraph	paragraph	NOUN
ftr-343	405	9	15	15	NUM
ftr-343	405	10	that	that	PRON
ftr-343	405	11	casts	cast	VERB
ftr-343	405	12	a	a	DET
ftr-343	405	13	long	long	ADJ
ftr-343	405	14	shadow	shadow	NOUN
ftr-343	405	15	on	on	ADP
ftr-343	405	16	the	the	DET
ftr-343	405	17	current	current	ADJ
ftr-343	405	18	debate	debate	NOUN
ftr-343	405	19	over	over	ADP
ftr-343	405	20	the	the	DET
ftr-343	405	21	gatt	gatt	NOUN
ftr-343	405	22	-	-	PUNCT
ftr-343	405	23	legality	legality	NOUN
ftr-343	405	24	of	of	ADP
ftr-343	405	25	bas	bas	PROPN
ftr-343	405	26	for	for	ADP
ftr-343	405	27	carbon	carbon	NOUN
ftr-343	405	28	prices	price	NOUN
ftr-343	405	29	,	,	PUNCT
ftr-343	405	30	the	the	DET
ftr-343	405	31	working	working	NOUN
ftr-343	405	32	party	party	NOUN
ftr-343	405	33	said	say	VERB
ftr-343	406	1	49	49	NUM
ftr-343	406	2	.	.	PUNCT
ftr-343	406	3	hufbauer	hufbauer	PROPN
ftr-343	406	4	,	,	PUNCT
ftr-343	406	5	charnovitz	charnovitz	PROPN
ftr-343	406	6	&	&	CCONJ
ftr-343	406	7	kim	kim	PROPN
ftr-343	406	8	,	,	PUNCT
ftr-343	406	9	supra	supra	PROPN
ftr-343	406	10	note	note	NOUN
ftr-343	406	11	9	9	NUM
ftr-343	406	12	,	,	PUNCT
ftr-343	406	13	at	at	ADP
ftr-343	406	14	40	40	NUM
ftr-343	406	15	.	.	PUNCT
ftr-343	407	1	much	much	ADJ
ftr-343	407	2	of	of	ADP
ftr-343	407	3	the	the	DET
ftr-343	407	4	literature	literature	NOUN
ftr-343	407	5	follows	follow	VERB
ftr-343	407	6	this	this	DET
ftr-343	407	7	approach	approach	NOUN
ftr-343	407	8	,	,	PUNCT
ftr-343	407	9	at	at	ADP
ftr-343	407	10	least	least	ADJ
ftr-343	407	11	implicitly	implicitly	ADV
ftr-343	407	12	;	;	PUNCT
ftr-343	407	13	see	see	VERB
ftr-343	407	14	,	,	PUNCT
ftr-343	407	15	for	for	ADP
ftr-343	407	16	example	example	NOUN
ftr-343	407	17	,	,	PUNCT
ftr-343	407	18	hoerner	hoerner	NOUN
ftr-343	407	19	&	&	CCONJ
ftr-343	407	20	muller	muller	PROPN
ftr-343	407	21	,	,	PUNCT
ftr-343	407	22	supra	supra	PROPN
ftr-343	407	23	note	note	PROPN
ftr-343	407	24	15	15	NUM
ftr-343	407	25	,	,	PUNCT
ftr-343	407	26	at	at	ADP
ftr-343	407	27	31	31	NUM
ftr-343	407	28	.	.	PUNCT
ftr-343	408	1	50	50	NUM
ftr-343	408	2	.	.	X
ftr-343	409	1	working	work	VERB
ftr-343	409	2	party	party	NOUN
ftr-343	409	3	on	on	ADP
ftr-343	409	4	btas	btas	PROPN
ftr-343	409	5	,	,	PUNCT
ftr-343	409	6	supra	supra	PROPN
ftr-343	409	7	note	note	NOUN
ftr-343	409	8	4	4	NUM
ftr-343	409	9	,	,	PUNCT
ftr-343	409	10	at	at	ADP
ftr-343	409	11	¶	¶	PROPN
ftr-343	409	12	15	15	NUM
ftr-343	409	13	(	(	PUNCT
ftr-343	409	14	emphasis	emphasis	NOUN
ftr-343	409	15	added	add	VERB
ftr-343	409	16	)	)	PUNCT
ftr-343	409	17	.	.	PUNCT
ftr-343	410	1	2011	2011	NUM
ftr-343	410	2	]	]	PUNCT
ftr-343	410	3	border	border	NOUN
ftr-343	410	4	adjustments	adjustment	NOUN
ftr-343	410	5	for	for	ADP
ftr-343	410	6	carbon	carbon	NOUN
ftr-343	410	7	taxes	taxis	NOUN
ftr-343	410	8	245	245	NUM
ftr-343	410	9	it	it	PRON
ftr-343	410	10	was	be	AUX
ftr-343	410	11	generally	generally	ADV
ftr-343	410	12	felt	feel	VERB
ftr-343	410	13	that	that	SCONJ
ftr-343	410	14	while	while	SCONJ
ftr-343	410	15	this	this	DET
ftr-343	410	16	area	area	NOUN
ftr-343	410	17	of	of	ADP
ftr-343	410	18	taxation	taxation	NOUN
ftr-343	410	19	was	be	AUX
ftr-343	410	20	unclear	unclear	ADJ
ftr-343	410	21	,	,	PUNCT
ftr-343	410	22	its	its	PRON
ftr-343	410	23	importance	importance	NOUN
ftr-343	410	24	as	as	SCONJ
ftr-343	410	25	indicated	indicate	VERB
ftr-343	410	26	by	by	ADP
ftr-343	410	27	the	the	DET
ftr-343	410	28	scarcity	scarcity	NOUN
ftr-343	410	29	of	of	ADP
ftr-343	410	30	complaints	complaint	NOUN
ftr-343	410	31	reported	report	VERB
ftr-343	410	32	in	in	ADP
ftr-343	410	33	connexion	connexion	NOUN
ftr-343	410	34	with	with	ADP
ftr-343	410	35	adjustment	adjustment	NOUN
ftr-343	410	36	of	of	ADP
ftr-343	410	37	taxes	taxis	NOUN
ftr-343	410	38	occultes	occulte	NOUN
ftr-343	410	39	was	be	AUX
ftr-343	410	40	not	not	PART
ftr-343	410	41	such	such	ADJ
ftr-343	410	42	as	as	ADP
ftr-343	410	43	to	to	PART
ftr-343	410	44	justify	justify	VERB
ftr-343	410	45	further	further	ADJ
ftr-343	410	46	examination	examination	NOUN
ftr-343	410	47	.	.	PUNCT
ftr-343	411	1	of	of	ADP
ftr-343	411	2	course	course	NOUN
ftr-343	411	3	,	,	PUNCT
ftr-343	411	4	the	the	DET
ftr-343	411	5	working	work	VERB
ftr-343	411	6	party	party	NOUN
ftr-343	411	7	could	could	AUX
ftr-343	411	8	not	not	PART
ftr-343	411	9	have	have	AUX
ftr-343	411	10	anticipated	anticipate	VERB
ftr-343	411	11	the	the	DET
ftr-343	411	12	current	current	ADJ
ftr-343	411	13	interest	interest	NOUN
ftr-343	411	14	in	in	ADP
ftr-343	411	15	the	the	DET
ftr-343	411	16	adjustability	adjustability	NOUN
ftr-343	411	17	of	of	ADP
ftr-343	411	18	carbon	carbon	NOUN
ftr-343	411	19	taxes	taxis	NOUN
ftr-343	411	20	(	(	PUNCT
ftr-343	411	21	and	and	CCONJ
ftr-343	411	22	the	the	DET
ftr-343	411	23	cost	cost	NOUN
ftr-343	411	24	of	of	ADP
ftr-343	411	25	emissions	emission	NOUN
ftr-343	411	26	permits	permit	NOUN
ftr-343	411	27	)	)	PUNCT
ftr-343	411	28	.	.	PUNCT
ftr-343	412	1	there	there	PRON
ftr-343	412	2	seems	seem	VERB
ftr-343	412	3	to	to	PART
ftr-343	412	4	be	be	AUX
ftr-343	412	5	general	general	ADJ
ftr-343	412	6	agreement	agreement	NOUN
ftr-343	412	7	that	that	PRON
ftr-343	412	8	carbon	carbon	NOUN
ftr-343	412	9	taxes	taxis	NOUN
ftr-343	412	10	fit	fit	VERB
ftr-343	412	11	best	good	ADJ
ftr-343	412	12	in	in	ADP
ftr-343	412	13	the	the	DET
ftr-343	412	14	category	category	NOUN
ftr-343	412	15	of	of	ADP
ftr-343	412	16	“	"	PUNCT
ftr-343	412	17	taxes	taxis	NOUN
ftr-343	412	18	occultes	occulte	NOUN
ftr-343	412	19	.	.	PUNCT
ftr-343	413	1	”51	”51	PROPN
ftr-343	413	2	as	as	SCONJ
ftr-343	413	3	will	will	AUX
ftr-343	413	4	become	become	VERB
ftr-343	413	5	clear	clear	ADJ
ftr-343	413	6	in	in	ADP
ftr-343	413	7	the	the	DET
ftr-343	413	8	next	next	ADJ
ftr-343	413	9	section	section	NOUN
ftr-343	413	10	,	,	PUNCT
ftr-343	413	11	the	the	DET
ftr-343	413	12	treatment	treatment	NOUN
ftr-343	413	13	of	of	ADP
ftr-343	413	14	taxes	taxis	NOUN
ftr-343	413	15	occultes	occulte	NOUN
ftr-343	413	16	lies	lie	VERB
ftr-343	413	17	at	at	ADP
ftr-343	413	18	the	the	DET
ftr-343	413	19	heart	heart	NOUN
ftr-343	413	20	of	of	ADP
ftr-343	413	21	the	the	DET
ftr-343	413	22	current	current	ADJ
ftr-343	413	23	debate	debate	NOUN
ftr-343	413	24	over	over	ADP
ftr-343	413	25	the	the	DET
ftr-343	413	26	adjustability	adjustability	NOUN
ftr-343	413	27	of	of	ADP
ftr-343	413	28	carbon	carbon	NOUN
ftr-343	413	29	taxes	taxis	NOUN
ftr-343	413	30	and	and	CCONJ
ftr-343	413	31	the	the	DET
ftr-343	413	32	cost	cost	NOUN
ftr-343	413	33	of	of	ADP
ftr-343	413	34	emissions	emission	NOUN
ftr-343	413	35	permits	permit	NOUN
ftr-343	413	36	.	.	PUNCT
ftr-343	414	1	a	a	DET
ftr-343	414	2	carbon	carbon	NOUN
ftr-343	414	3	tax	tax	NOUN
ftr-343	414	4	levied	levy	VERB
ftr-343	414	5	on	on	ADP
ftr-343	414	6	fossil	fossil	ADJ
ftr-343	414	7	fuels	fuel	NOUN
ftr-343	414	8	combusted	combust	VERB
ftr-343	414	9	to	to	PART
ftr-343	414	10	generate	generate	VERB
ftr-343	414	11	electricity	electricity	NOUN
ftr-343	414	12	(	(	PUNCT
ftr-343	414	13	or	or	CCONJ
ftr-343	414	14	the	the	DET
ftr-343	414	15	cost	cost	NOUN
ftr-343	414	16	of	of	ADP
ftr-343	414	17	emissions	emission	NOUN
ftr-343	414	18	permits	permit	NOUN
ftr-343	414	19	related	relate	VERB
ftr-343	414	20	to	to	ADP
ftr-343	414	21	such	such	ADJ
ftr-343	414	22	combustion	combustion	NOUN
ftr-343	414	23	)	)	PUNCT
ftr-343	414	24	is	be	AUX
ftr-343	414	25	the	the	DET
ftr-343	414	26	most	most	ADV
ftr-343	414	27	important	important	ADJ
ftr-343	414	28	example	example	NOUN
ftr-343	414	29	of	of	ADP
ftr-343	414	30	such	such	DET
ftr-343	414	31	a	a	DET
ftr-343	414	32	tax	tax	NOUN
ftr-343	414	33	,	,	PUNCT
ftr-343	414	34	but	but	CCONJ
ftr-343	414	35	hardly	hardly	ADV
ftr-343	414	36	the	the	DET
ftr-343	414	37	only	only	ADJ
ftr-343	414	38	one	one	NUM
ftr-343	414	39	.	.	PUNCT
ftr-343	415	1	in	in	ADP
ftr-343	415	2	summary	summary	NOUN
ftr-343	415	3	,	,	PUNCT
ftr-343	415	4	direct	direct	ADJ
ftr-343	415	5	taxes	taxis	NOUN
ftr-343	415	6	are	be	AUX
ftr-343	415	7	per	per	ADP
ftr-343	415	8	se	se	X
ftr-343	415	9	not	not	PART
ftr-343	415	10	adjustable	adjustable	ADJ
ftr-343	415	11	,	,	PUNCT
ftr-343	415	12	and	and	CCONJ
ftr-343	415	13	indirect	indirect	ADJ
ftr-343	415	14	taxes	taxis	NOUN
ftr-343	415	15	levied	levy	VERB
ftr-343	415	16	directly	directly	ADV
ftr-343	415	17	on	on	ADP
ftr-343	415	18	products	product	NOUN
ftr-343	415	19	or	or	CCONJ
ftr-343	415	20	on	on	ADP
ftr-343	415	21	inputs	input	NOUN
ftr-343	415	22	physically	physically	ADV
ftr-343	415	23	incorporated	incorporate	VERB
ftr-343	415	24	in	in	ADP
ftr-343	415	25	imports	import	NOUN
ftr-343	415	26	are	be	AUX
ftr-343	415	27	adjustable	adjustable	ADJ
ftr-343	415	28	.	.	PUNCT
ftr-343	416	1	the	the	DET
ftr-343	416	2	key	key	ADJ
ftr-343	416	3	question	question	NOUN
ftr-343	416	4	for	for	ADP
ftr-343	416	5	present	present	ADJ
ftr-343	416	6	purposes	purpose	NOUN
ftr-343	416	7	is	be	AUX
ftr-343	416	8	whether	whether	SCONJ
ftr-343	416	9	article	article	NOUN
ftr-343	416	10	iii:2	iii:2	ADV
ftr-343	416	11	contemplates	contemplate	VERB
ftr-343	416	12	the	the	DET
ftr-343	416	13	allowance	allowance	NOUN
ftr-343	416	14	of	of	ADP
ftr-343	416	15	btas	bta	NOUN
ftr-343	416	16	for	for	ADP
ftr-343	416	17	taxes	taxis	NOUN
ftr-343	416	18	on	on	ADP
ftr-343	416	19	production	production	NOUN
ftr-343	416	20	inputs	input	NOUN
ftr-343	416	21	that	that	PRON
ftr-343	416	22	are	be	AUX
ftr-343	416	23	not	not	PART
ftr-343	416	24	physically	physically	ADV
ftr-343	416	25	incorporated.52	incorporated.52	ADJ
ftr-343	416	26	cosbey	cosbey	NOUN
ftr-343	416	27	and	and	CCONJ
ftr-343	416	28	tarasofsky	tarasofsky	NOUN
ftr-343	416	29	warn	warn	VERB
ftr-343	416	30	that	that	SCONJ
ftr-343	416	31	one	one	PRON
ftr-343	416	32	should	should	AUX
ftr-343	416	33	not	not	PART
ftr-343	416	34	be	be	AUX
ftr-343	416	35	too	too	ADV
ftr-343	416	36	certain	certain	ADJ
ftr-343	416	37	on	on	ADP
ftr-343	416	38	an	an	DET
ftr-343	416	39	issue	issue	NOUN
ftr-343	416	40	where	where	SCONJ
ftr-343	416	41	certainty	certainty	NOUN
ftr-343	416	42	is	be	AUX
ftr-343	416	43	impossible	impossible	ADJ
ftr-343	416	44	.	.	PUNCT
ftr-343	417	1	in	in	ADP
ftr-343	417	2	the	the	DET
ftr-343	417	3	end	end	NOUN
ftr-343	417	4	,	,	PUNCT
ftr-343	417	5	while	while	SCONJ
ftr-343	417	6	the	the	DET
ftr-343	417	7	gatt	gatt	NOUN
ftr-343	417	8	allows	allow	VERB
ftr-343	417	9	btas	bta	NOUN
ftr-343	417	10	to	to	PART
ftr-343	417	11	adjust	adjust	VERB
ftr-343	417	12	for	for	ADP
ftr-343	417	13	direct	direct	ADJ
ftr-343	417	14	(	(	PUNCT
ftr-343	417	15	sic	sic	ADJ
ftr-343	417	16	)	)	PUNCT
ftr-343	417	17	taxes	taxis	NOUN
ftr-343	417	18	in	in	ADP
ftr-343	417	19	the	the	DET
ftr-343	417	20	case	case	NOUN
ftr-343	417	21	of	of	ADP
ftr-343	417	22	both	both	DET
ftr-343	417	23	imports	import	NOUN
ftr-343	417	24	and	and	CCONJ
ftr-343	417	25	exports	export	NOUN
ftr-343	417	26	,	,	PUNCT
ftr-343	417	27	it	it	PRON
ftr-343	417	28	is	be	AUX
ftr-343	417	29	unclear	unclear	ADJ
ftr-343	417	30	and	and	CCONJ
ftr-343	417	31	has	have	AUX
ftr-343	417	32	never	never	ADV
ftr-343	417	33	been	be	AUX
ftr-343	417	34	tested	test	VERB
ftr-343	417	35	whether	whether	SCONJ
ftr-343	417	36	such	such	ADJ
ftr-343	417	37	adjustment	adjustment	NOUN
ftr-343	417	38	is	be	AUX
ftr-343	417	39	permissible	permissible	ADJ
ftr-343	417	40	for	for	ADP
ftr-343	417	41	indirect	indirect	ADJ
ftr-343	417	42	taxes	taxis	NOUN
ftr-343	417	43	(	(	PUNCT
ftr-343	417	44	‘	'	PUNCT
ftr-343	417	45	taxes	taxis	NOUN
ftr-343	417	46	occultes	occulte	NOUN
ftr-343	417	47	’	'	PUNCT
ftr-343	417	48	)	)	PUNCT
ftr-343	417	49	on	on	ADP
ftr-343	417	50	an	an	DET
ftr-343	417	51	input	input	NOUN
ftr-343	417	52	51	51	NUM
ftr-343	417	53	.	.	PUNCT
ftr-343	418	1	hoerner	hoerner	PROPN
ftr-343	418	2	&	&	CCONJ
ftr-343	418	3	muller	muller	PROPN
ftr-343	418	4	state	state	PROPN
ftr-343	418	5	categorically	categorically	ADV
ftr-343	418	6	,	,	PUNCT
ftr-343	418	7	“	"	PUNCT
ftr-343	418	8	carbon	carbon	NOUN
ftr-343	418	9	and	and	CCONJ
ftr-343	418	10	energy	energy	NOUN
ftr-343	418	11	taxes	taxis	NOUN
ftr-343	418	12	are	be	AUX
ftr-343	418	13	taxes	taxis	NOUN
ftr-343	418	14	occultes	occulte	NOUN
ftr-343	418	15	.	.	PUNCT
ftr-343	418	16	”	"	PUNCT
ftr-343	419	1	hoerner	hoerner	NOUN
ftr-343	419	2	and	and	CCONJ
ftr-343	419	3	muller	muller	NOUN
ftr-343	419	4	,	,	PUNCT
ftr-343	419	5	supra	supra	PROPN
ftr-343	419	6	note	note	PROPN
ftr-343	419	7	15	15	NUM
ftr-343	419	8	,	,	PUNCT
ftr-343	419	9	at	at	ADP
ftr-343	419	10	31	31	NUM
ftr-343	419	11	.	.	PUNCT
ftr-343	420	1	see	see	VERB
ftr-343	420	2	also	also	ADV
ftr-343	420	3	,	,	PUNCT
ftr-343	420	4	for	for	ADP
ftr-343	420	5	example	example	NOUN
ftr-343	420	6	,	,	PUNCT
ftr-343	420	7	de	de	X
ftr-343	420	8	cendra	cendra	PROPN
ftr-343	420	9	,	,	PUNCT
ftr-343	420	10	supra	supra	PROPN
ftr-343	420	11	note	note	NOUN
ftr-343	420	12	12	12	NUM
ftr-343	420	13	,	,	PUNCT
ftr-343	420	14	at	at	ADP
ftr-343	420	15	139	139	NUM
ftr-343	420	16	-	-	SYM
ftr-343	420	17	40	40	NUM
ftr-343	420	18	,	,	PUNCT
ftr-343	420	19	and	and	CCONJ
ftr-343	420	20	pauwelyn	pauwelyn	ADJ
ftr-343	420	21	,	,	PUNCT
ftr-343	420	22	u.s	u.s	PROPN
ftr-343	420	23	.	.	PROPN
ftr-343	420	24	federal	federal	ADJ
ftr-343	420	25	climate	climate	NOUN
ftr-343	420	26	policy	policy	NOUN
ftr-343	420	27	,	,	PUNCT
ftr-343	420	28	supra	supra	PROPN
ftr-343	420	29	note	note	NOUN
ftr-343	420	30	15	15	NUM
ftr-343	420	31	,	,	PUNCT
ftr-343	420	32	at	at	ADP
ftr-343	420	33	19	19	NUM
ftr-343	420	34	.	.	PUNCT
ftr-343	421	1	while	while	SCONJ
ftr-343	421	2	some	some	DET
ftr-343	421	3	other	other	ADJ
ftr-343	421	4	authors	author	NOUN
ftr-343	421	5	listed	list	VERB
ftr-343	421	6	in	in	ADP
ftr-343	421	7	note	note	NOUN
ftr-343	421	8	15	15	NUM
ftr-343	421	9	,	,	PUNCT
ftr-343	421	10	supra	supra	NOUN
ftr-343	421	11	,	,	PUNCT
ftr-343	421	12	or	or	CCONJ
ftr-343	421	13	cited	cite	VERB
ftr-343	421	14	elsewhere	elsewhere	ADV
ftr-343	421	15	in	in	ADP
ftr-343	421	16	this	this	DET
ftr-343	421	17	article	article	NOUN
ftr-343	421	18	do	do	AUX
ftr-343	421	19	not	not	PART
ftr-343	421	20	make	make	VERB
ftr-343	421	21	such	such	ADJ
ftr-343	421	22	clear	clear	ADJ
ftr-343	421	23	declarations	declaration	NOUN
ftr-343	421	24	,	,	PUNCT
ftr-343	421	25	they	they	PRON
ftr-343	421	26	generally	generally	ADV
ftr-343	421	27	treat	treat	VERB
ftr-343	421	28	taxes	taxis	NOUN
ftr-343	421	29	on	on	ADP
ftr-343	421	30	energy	energy	NOUN
ftr-343	421	31	as	as	ADP
ftr-343	421	32	taxes	taxis	NOUN
ftr-343	421	33	occultes	occulte	NOUN
ftr-343	421	34	.	.	PUNCT
ftr-343	422	1	by	by	ADP
ftr-343	422	2	comparison	comparison	NOUN
ftr-343	422	3	,	,	PUNCT
ftr-343	422	4	in	in	ADP
ftr-343	422	5	harshly	harshly	ADV
ftr-343	422	6	condemning	condemn	VERB
ftr-343	422	7	the	the	DET
ftr-343	422	8	decision	decision	NOUN
ftr-343	422	9	of	of	ADP
ftr-343	422	10	the	the	DET
ftr-343	422	11	wto	wto	PROPN
ftr-343	422	12	appellate	appellate	ADJ
ftr-343	422	13	body	body	NOUN
ftr-343	422	14	in	in	ADP
ftr-343	422	15	the	the	DET
ftr-343	422	16	shrimp	shrimp	NOUN
ftr-343	422	17	-	-	PUNCT
ftr-343	422	18	turtle	turtle	NOUN
ftr-343	422	19	case	case	NOUN
ftr-343	422	20	(	(	PUNCT
ftr-343	422	21	also	also	ADV
ftr-343	422	22	known	know	VERB
ftr-343	422	23	as	as	ADP
ftr-343	422	24	united	united	PROPN
ftr-343	422	25	states	states	PROPN
ftr-343	422	26	shrimp	shrimp	PROPN
ftr-343	422	27	,	,	PUNCT
ftr-343	422	28	discussed	discuss	VERB
ftr-343	422	29	in	in	ADP
ftr-343	422	30	the	the	DET
ftr-343	422	31	text	text	NOUN
ftr-343	422	32	infra	infra	NOUN
ftr-343	422	33	at	at	ADP
ftr-343	422	34	note	note	NOUN
ftr-343	422	35	123	123	NUM
ftr-343	422	36	)	)	PUNCT
ftr-343	422	37	,	,	PUNCT
ftr-343	422	38	bhagwati	bhagwati	NOUN
ftr-343	422	39	and	and	CCONJ
ftr-343	422	40	mavroidis	mavroidi	NOUN
ftr-343	422	41	quote	quote	INTJ
ftr-343	422	42	paragraph	paragraph	NOUN
ftr-343	422	43	14	14	NUM
ftr-343	422	44	of	of	ADP
ftr-343	422	45	the	the	DET
ftr-343	422	46	working	work	VERB
ftr-343	422	47	party	party	NOUN
ftr-343	422	48	report	report	NOUN
ftr-343	422	49	,	,	PUNCT
ftr-343	422	50	but	but	CCONJ
ftr-343	422	51	not	not	PART
ftr-343	422	52	paragraph	paragraph	NOUN
ftr-343	422	53	15	15	NUM
ftr-343	422	54	,	,	PUNCT
ftr-343	422	55	and	and	CCONJ
ftr-343	422	56	thus	thus	ADV
ftr-343	422	57	do	do	AUX
ftr-343	422	58	not	not	PART
ftr-343	422	59	consider	consider	VERB
ftr-343	422	60	the	the	DET
ftr-343	422	61	possibility	possibility	NOUN
ftr-343	422	62	that	that	SCONJ
ftr-343	422	63	energy	energy	NOUN
ftr-343	422	64	taxes	taxis	NOUN
ftr-343	422	65	are	be	AUX
ftr-343	422	66	taxes	taxis	NOUN
ftr-343	422	67	occultes	occulte	NOUN
ftr-343	422	68	;	;	PUNCT
ftr-343	422	69	see	see	VERB
ftr-343	422	70	jagdish	jagdish	PROPN
ftr-343	422	71	bhagwati	bhagwati	PROPN
ftr-343	422	72	&	&	CCONJ
ftr-343	422	73	petros	petros	PROPN
ftr-343	422	74	mavroidis	mavroidis	PROPN
ftr-343	422	75	,	,	PUNCT
ftr-343	422	76	is	be	AUX
ftr-343	422	77	action	action	NOUN
ftr-343	422	78	against	against	ADP
ftr-343	422	79	u.s	u.s	PROPN
ftr-343	422	80	.	.	PROPN
ftr-343	422	81	exports	export	NOUN
ftr-343	422	82	for	for	ADP
ftr-343	422	83	failure	failure	NOUN
ftr-343	422	84	to	to	PART
ftr-343	422	85	sign	sign	VERB
ftr-343	422	86	kyoto	kyoto	PROPN
ftr-343	422	87	protocol	protocol	PROPN
ftr-343	422	88	wto	wto	PROPN
ftr-343	422	89	-	-	PUNCT
ftr-343	422	90	legal	legal	ADJ
ftr-343	422	91	?	?	PUNCT
ftr-343	422	92	,	,	PUNCT
ftr-343	422	93	6	6	NUM
ftr-343	422	94	world	world	NOUN
ftr-343	422	95	trade	trade	NOUN
ftr-343	422	96	rev	rev	PROPN
ftr-343	422	97	.	.	PROPN
ftr-343	422	98	299	299	NUM
ftr-343	422	99	,	,	PUNCT
ftr-343	422	100	305	305	NUM
ftr-343	422	101	(	(	PUNCT
ftr-343	422	102	2007	2007	NUM
ftr-343	422	103	)	)	PUNCT
ftr-343	422	104	.	.	PUNCT
ftr-343	423	1	52	52	NUM
ftr-343	423	2	.	.	PUNCT
ftr-343	424	1	goh	goh	PROPN
ftr-343	424	2	,	,	PUNCT
ftr-343	424	3	supra	supra	PROPN
ftr-343	424	4	note	note	PROPN
ftr-343	424	5	12	12	NUM
ftr-343	424	6	,	,	PUNCT
ftr-343	424	7	at	at	ADP
ftr-343	424	8	422	422	NUM
ftr-343	424	9	(	(	PUNCT
ftr-343	424	10	“	"	PUNCT
ftr-343	424	11	a	a	DET
ftr-343	424	12	critical	critical	ADJ
ftr-343	424	13	issue	issue	NOUN
ftr-343	424	14	is	be	AUX
ftr-343	424	15	whether	whether	SCONJ
ftr-343	424	16	article	article	NOUN
ftr-343	424	17	iii:2	iii:2	ADP
ftr-343	424	18	first	first	ADJ
ftr-343	424	19	sentence	sentence	NOUN
ftr-343	424	20	of	of	ADP
ftr-343	424	21	gatt	gatt	PROPN
ftr-343	424	22	1994	1994	NUM
ftr-343	424	23	contemplates	contemplate	VERB
ftr-343	424	24	the	the	DET
ftr-343	424	25	use	use	NOUN
ftr-343	424	26	of	of	ADP
ftr-343	424	27	border	border	NOUN
ftr-343	424	28	tax	tax	NOUN
ftr-343	424	29	adjustments	adjustment	NOUN
ftr-343	424	30	on	on	ADP
ftr-343	424	31	‘	'	PUNCT
ftr-343	424	32	final	final	ADJ
ftr-343	424	33	’	'	PUNCT
ftr-343	424	34	products	product	NOUN
ftr-343	424	35	for	for	ADP
ftr-343	424	36	taxes	taxis	NOUN
ftr-343	424	37	on	on	ADP
ftr-343	424	38	production	production	NOUN
ftr-343	424	39	inputs	input	NOUN
ftr-343	424	40	.	.	PUNCT
ftr-343	425	1	notwithstanding	notwithstanding	ADP
ftr-343	425	2	the	the	DET
ftr-343	425	3	gatt	gatt	PROPN
ftr-343	425	4	panel	panel	NOUN
ftr-343	425	5	’s	’s	PART
ftr-343	425	6	approach	approach	NOUN
ftr-343	425	7	in	in	ADP
ftr-343	425	8	the	the	DET
ftr-343	425	9	superfund	superfund	PROPN
ftr-343	425	10	case	case	NOUN
ftr-343	425	11	,	,	PUNCT
ftr-343	425	12	the	the	DET
ftr-343	425	13	question	question	NOUN
ftr-343	425	14	will	will	AUX
ftr-343	425	15	turn	turn	VERB
ftr-343	425	16	on	on	ADP
ftr-343	425	17	a	a	DET
ftr-343	425	18	proper	proper	ADJ
ftr-343	425	19	analysis	analysis	NOUN
ftr-343	425	20	of	of	ADP
ftr-343	425	21	the	the	DET
ftr-343	425	22	taxes	taxis	NOUN
ftr-343	425	23	‘	'	PUNCT
ftr-343	425	24	applied	apply	VERB
ftr-343	425	25	,	,	PUNCT
ftr-343	425	26	directly	directly	ADV
ftr-343	425	27	or	or	CCONJ
ftr-343	425	28	indirectly	indirectly	ADV
ftr-343	425	29	,	,	PUNCT
ftr-343	425	30	to	to	ADP
ftr-343	425	31	’	'	PUNCT
ftr-343	425	32	the	the	DET
ftr-343	425	33	like	like	ADJ
ftr-343	425	34	products	product	NOUN
ftr-343	425	35	to	to	PART
ftr-343	425	36	be	be	AUX
ftr-343	425	37	compared	compare	VERB
ftr-343	425	38	.	.	PUNCT
ftr-343	425	39	.	.	PUNCT
ftr-343	425	40	.	.	PUNCT
ftr-343	425	41	.	.	PUNCT
ftr-343	425	42	”	"	PUNCT
ftr-343	425	43	)	)	PUNCT
ftr-343	425	44	.	.	PUNCT
ftr-343	426	1	the	the	DET
ftr-343	426	2	superfund	superfund	PROPN
ftr-343	426	3	case	case	NOUN
ftr-343	426	4	is	be	AUX
ftr-343	426	5	considered	consider	VERB
ftr-343	426	6	infra	infra	NOUN
ftr-343	426	7	at	at	ADP
ftr-343	426	8	note	note	NOUN
ftr-343	426	9	71	71	NUM
ftr-343	426	10	.	.	PUNCT
ftr-343	427	1	246	246	NUM
ftr-343	427	2	florida	florida	PROPN
ftr-343	427	3	tax	tax	NOUN
ftr-343	427	4	review	review	NOUN
ftr-343	427	5	[	[	X
ftr-343	427	6	vol	vol	NOUN
ftr-343	427	7	.	.	PUNCT
ftr-343	427	8	11:4	11:4	NOUN
ftr-343	427	9	that	that	PRON
ftr-343	427	10	is	be	AUX
ftr-343	427	11	fully	fully	ADV
ftr-343	427	12	consumed	consume	VERB
ftr-343	427	13	during	during	ADP
ftr-343	427	14	production	production	NOUN
ftr-343	427	15	.	.	PUNCT
ftr-343	428	1	a	a	DET
ftr-343	428	2	carbon	carbon	NOUN
ftr-343	428	3	tax	tax	NOUN
ftr-343	428	4	,	,	PUNCT
ftr-343	428	5	based	base	VERB
ftr-343	428	6	on	on	ADP
ftr-343	428	7	the	the	DET
ftr-343	428	8	energy	energy	NOUN
ftr-343	428	9	consumed	consume	VERB
ftr-343	428	10	in	in	ADP
ftr-343	428	11	the	the	DET
ftr-343	428	12	production	production	NOUN
ftr-343	428	13	of	of	ADP
ftr-343	428	14	a	a	DET
ftr-343	428	15	product	product	NOUN
ftr-343	428	16	,	,	PUNCT
ftr-343	428	17	falls	fall	VERB
ftr-343	428	18	squarely	squarely	ADV
ftr-343	428	19	into	into	ADP
ftr-343	428	20	the	the	DET
ftr-343	428	21	latter	latter	ADJ
ftr-343	428	22	category.53	category.53	NOUN
ftr-343	428	23	the	the	DET
ftr-343	428	24	next	next	ADJ
ftr-343	428	25	section	section	NOUN
ftr-343	428	26	addresses	address	VERB
ftr-343	428	27	this	this	DET
ftr-343	428	28	question	question	NOUN
ftr-343	428	29	.	.	PUNCT
ftr-343	429	1	c.	c.	PROPN
ftr-343	429	2	carbon	carbon	NOUN
ftr-343	429	3	taxes	taxis	NOUN
ftr-343	429	4	are	be	AUX
ftr-343	429	5	not	not	PART
ftr-343	429	6	prior	prior	ADJ
ftr-343	429	7	-	-	PUNCT
ftr-343	429	8	stage	stage	NOUN
ftr-343	429	9	cumulative	cumulative	ADJ
ftr-343	429	10	indirect	indirect	ADJ
ftr-343	429	11	taxes	taxis	NOUN
ftr-343	429	12	(	(	PUNCT
ftr-343	429	13	psci	psci	NOUN
ftr-343	429	14	taxes	taxis	NOUN
ftr-343	429	15	)	)	PUNCT
ftr-343	429	16	.	.	PUNCT
ftr-343	430	1	annex	annex	VERB
ftr-343	430	2	i	i	PRON
ftr-343	430	3	,	,	PUNCT
ftr-343	430	4	paragraph	paragraph	NOUN
ftr-343	430	5	(	(	PUNCT
ftr-343	430	6	h	h	NOUN
ftr-343	430	7	)	)	PUNCT
ftr-343	430	8	of	of	ADP
ftr-343	430	9	the	the	DET
ftr-343	430	10	ascm	ascm	NOUN
ftr-343	430	11	provides	provide	VERB
ftr-343	430	12	:	:	PUNCT
ftr-343	431	1	[	[	X
ftr-343	431	2	p]rior	p]rior	ADJ
ftr-343	431	3	-	-	PUNCT
ftr-343	431	4	stage	stage	NOUN
ftr-343	431	5	cumulative	cumulative	ADJ
ftr-343	431	6	indirect	indirect	ADJ
ftr-343	431	7	taxes	taxis	NOUN
ftr-343	431	8	may	may	AUX
ftr-343	431	9	be	be	AUX
ftr-343	431	10	exempted	exempt	VERB
ftr-343	431	11	,	,	PUNCT
ftr-343	431	12	remitted	remit	VERB
ftr-343	431	13	or	or	CCONJ
ftr-343	431	14	deferred	defer	VERB
ftr-343	431	15	on	on	ADP
ftr-343	431	16	exported	export	VERB
ftr-343	431	17	products	product	NOUN
ftr-343	431	18	even	even	ADV
ftr-343	431	19	when	when	SCONJ
ftr-343	431	20	not	not	PART
ftr-343	431	21	exempted	exempt	VERB
ftr-343	431	22	,	,	PUNCT
ftr-343	431	23	remitted	remit	VERB
ftr-343	431	24	or	or	CCONJ
ftr-343	431	25	deferred	defer	VERB
ftr-343	431	26	on	on	ADP
ftr-343	431	27	like	like	ADP
ftr-343	431	28	products	product	NOUN
ftr-343	431	29	when	when	SCONJ
ftr-343	431	30	sold	sell	VERB
ftr-343	431	31	for	for	ADP
ftr-343	431	32	domestic	domestic	ADJ
ftr-343	431	33	consumption	consumption	NOUN
ftr-343	431	34	,	,	PUNCT
ftr-343	431	35	if	if	SCONJ
ftr-343	431	36	the	the	DET
ftr-343	431	37	prior	prior	ADJ
ftr-343	431	38	-	-	PUNCT
ftr-343	431	39	stage	stage	NOUN
ftr-343	431	40	cumulative	cumulative	ADJ
ftr-343	431	41	indirect	indirect	ADJ
ftr-343	431	42	taxes	taxis	NOUN
ftr-343	431	43	are	be	AUX
ftr-343	431	44	levied	levy	VERB
ftr-343	431	45	on	on	ADP
ftr-343	431	46	inputs	input	NOUN
ftr-343	431	47	that	that	PRON
ftr-343	431	48	are	be	AUX
ftr-343	431	49	consumed	consume	VERB
ftr-343	431	50	in	in	ADP
ftr-343	431	51	the	the	DET
ftr-343	431	52	production	production	NOUN
ftr-343	431	53	of	of	ADP
ftr-343	431	54	the	the	DET
ftr-343	431	55	exported	export	VERB
ftr-343	431	56	product	product	NOUN
ftr-343	431	57	.	.	PUNCT
ftr-343	432	1	[	[	X
ftr-343	432	2	footnote	footnote	NOUN
ftr-343	432	3	suppressed	suppress	VERB
ftr-343	432	4	]	]	PUNCT
ftr-343	432	5	this	this	DET
ftr-343	432	6	item	item	NOUN
ftr-343	432	7	shall	shall	AUX
ftr-343	432	8	be	be	AUX
ftr-343	432	9	interpreted	interpret	VERB
ftr-343	432	10	in	in	ADP
ftr-343	432	11	accordance	accordance	NOUN
ftr-343	432	12	with	with	ADP
ftr-343	432	13	the	the	DET
ftr-343	432	14	guidelines	guideline	NOUN
ftr-343	432	15	on	on	ADP
ftr-343	432	16	consumption	consumption	NOUN
ftr-343	432	17	of	of	ADP
ftr-343	432	18	inputs	input	NOUN
ftr-343	432	19	in	in	ADP
ftr-343	432	20	the	the	DET
ftr-343	432	21	production	production	NOUN
ftr-343	432	22	process	process	NOUN
ftr-343	432	23	contained	contain	VERB
ftr-343	432	24	in	in	ADP
ftr-343	432	25	annex	annex	ADJ
ftr-343	432	26	ii.54	ii.54	PROPN
ftr-343	432	27	section	section	NOUN
ftr-343	432	28	i	i	PRON
ftr-343	432	29	of	of	ADP
ftr-343	432	30	ascm	ascm	NOUN
ftr-343	432	31	annex	annex	VERB
ftr-343	432	32	ii	ii	PROPN
ftr-343	432	33	,	,	PUNCT
ftr-343	432	34	“	"	PUNCT
ftr-343	432	35	guidelines	guideline	NOUN
ftr-343	432	36	on	on	ADP
ftr-343	432	37	consumption	consumption	NOUN
ftr-343	432	38	of	of	ADP
ftr-343	432	39	inputs	input	NOUN
ftr-343	432	40	in	in	ADP
ftr-343	432	41	the	the	DET
ftr-343	432	42	production	production	NOUN
ftr-343	432	43	process	process	NOUN
ftr-343	432	44	,	,	PUNCT
ftr-343	432	45	”	"	PUNCT
ftr-343	432	46	states	state	NOUN
ftr-343	432	47	:	:	PUNCT
ftr-343	432	48	indirect	indirect	ADJ
ftr-343	432	49	tax	tax	NOUN
ftr-343	432	50	rebate	rebate	NOUN
ftr-343	432	51	schemes	scheme	NOUN
ftr-343	432	52	can	can	AUX
ftr-343	432	53	allow	allow	VERB
ftr-343	432	54	for	for	ADP
ftr-343	432	55	exemption	exemption	NOUN
ftr-343	432	56	,	,	PUNCT
ftr-343	432	57	remission	remission	NOUN
ftr-343	432	58	or	or	CCONJ
ftr-343	432	59	deferral	deferral	NOUN
ftr-343	432	60	of	of	ADP
ftr-343	432	61	prior	prior	ADJ
ftr-343	432	62	-	-	PUNCT
ftr-343	432	63	stage	stage	NOUN
ftr-343	432	64	cumulative	cumulative	ADJ
ftr-343	432	65	indirect	indirect	ADJ
ftr-343	432	66	taxes	taxis	NOUN
ftr-343	432	67	levied	levy	VERB
ftr-343	432	68	on	on	ADP
ftr-343	432	69	inputs	input	NOUN
ftr-343	432	70	that	that	PRON
ftr-343	432	71	are	be	AUX
ftr-343	432	72	consumed	consume	VERB
ftr-343	432	73	in	in	ADP
ftr-343	432	74	the	the	DET
ftr-343	432	75	production	production	NOUN
ftr-343	432	76	of	of	ADP
ftr-343	432	77	the	the	DET
ftr-343	432	78	exported	export	VERB
ftr-343	432	79	product	product	NOUN
ftr-343	432	80	.	.	PUNCT
ftr-343	432	81	.	.	PUNCT
ftr-343	432	82	.	.	PUNCT
ftr-343	433	1	.55	.55	NUM
ftr-343	433	2	footnote	footnote	VERB
ftr-343	433	3	61	61	NUM
ftr-343	433	4	,	,	PUNCT
ftr-343	433	5	attached	attach	VERB
ftr-343	433	6	to	to	ADP
ftr-343	433	7	the	the	DET
ftr-343	433	8	title	title	NOUN
ftr-343	433	9	of	of	ADP
ftr-343	433	10	annex	annex	PROPN
ftr-343	433	11	ii	ii	PROPN
ftr-343	433	12	,	,	PUNCT
ftr-343	433	13	contains	contain	VERB
ftr-343	433	14	the	the	DET
ftr-343	433	15	following	follow	VERB
ftr-343	433	16	definition	definition	NOUN
ftr-343	433	17	:	:	PUNCT
ftr-343	433	18	inputs	input	NOUN
ftr-343	433	19	consumed	consume	VERB
ftr-343	433	20	in	in	ADP
ftr-343	433	21	the	the	DET
ftr-343	433	22	production	production	NOUN
ftr-343	433	23	process	process	NOUN
ftr-343	433	24	are	be	AUX
ftr-343	433	25	inputs	input	NOUN
ftr-343	433	26	physically	physically	ADV
ftr-343	433	27	incorporated	incorporate	VERB
ftr-343	433	28	,	,	PUNCT
ftr-343	433	29	energy	energy	NOUN
ftr-343	433	30	,	,	PUNCT
ftr-343	433	31	fuels	fuel	NOUN
ftr-343	433	32	and	and	CCONJ
ftr-343	433	33	oil	oil	NOUN
ftr-343	433	34	used	use	VERB
ftr-343	433	35	in	in	ADP
ftr-343	433	36	the	the	DET
ftr-343	433	37	production	production	NOUN
ftr-343	433	38	process	process	NOUN
ftr-343	433	39	and	and	CCONJ
ftr-343	433	40	catalysts	catalyst	NOUN
ftr-343	433	41	which	which	PRON
ftr-343	433	42	are	be	AUX
ftr-343	433	43	consumed	consume	VERB
ftr-343	433	44	in	in	ADP
ftr-343	433	45	the	the	DET
ftr-343	433	46	course	course	NOUN
ftr-343	433	47	of	of	ADP
ftr-343	433	48	their	their	PRON
ftr-343	433	49	use	use	NOUN
ftr-343	433	50	to	to	PART
ftr-343	433	51	obtain	obtain	VERB
ftr-343	433	52	the	the	DET
ftr-343	433	53	exported	export	VERB
ftr-343	433	54	product.56	product.56	NOUN
ftr-343	433	55	53	53	NUM
ftr-343	433	56	.	.	PUNCT
ftr-343	433	57	cosbey	cosbey	PROPN
ftr-343	433	58	&	&	CCONJ
ftr-343	433	59	tarasofsky	tarasofsky	PROPN
ftr-343	433	60	,	,	PUNCT
ftr-343	433	61	supra	supra	PROPN
ftr-343	433	62	note	note	NOUN
ftr-343	433	63	12	12	NUM
ftr-343	433	64	,	,	PUNCT
ftr-343	433	65	at	at	ADP
ftr-343	433	66	20	20	NUM
ftr-343	433	67	.	.	PUNCT
ftr-343	433	68	54	54	NUM
ftr-343	433	69	.	.	PUNCT
ftr-343	434	1	ascm	ascm	PROPN
ftr-343	434	2	,	,	PUNCT
ftr-343	434	3	supra	supra	PROPN
ftr-343	434	4	note	note	PROPN
ftr-343	434	5	19	19	NUM
ftr-343	434	6	,	,	PUNCT
ftr-343	434	7	at	at	ADP
ftr-343	434	8	annex	annex	NOUN
ftr-343	434	9	i	i	PRON
ftr-343	434	10	,	,	PUNCT
ftr-343	434	11	¶	¶	PROPN
ftr-343	434	12	(	(	PUNCT
ftr-343	434	13	h	h	NOUN
ftr-343	434	14	)	)	PUNCT
ftr-343	434	15	(	(	PUNCT
ftr-343	434	16	emphasis	emphasis	NOUN
ftr-343	434	17	added	add	VERB
ftr-343	434	18	)	)	PUNCT
ftr-343	434	19	.	.	PUNCT
ftr-343	435	1	55	55	NUM
ftr-343	435	2	.	.	PUNCT
ftr-343	436	1	i	i	PRON
ftr-343	436	2	d.	d.	PROPN
ftr-343	436	3	at	at	ADP
ftr-343	436	4	annex	annex	PROPN
ftr-343	436	5	ii	ii	PROPN
ftr-343	436	6	,	,	PUNCT
ftr-343	436	7	§	§	PROPN
ftr-343	436	8	i	i	PROPN
ftr-343	436	9	,	,	PUNCT
ftr-343	436	10	¶	¶	PROPN
ftr-343	436	11	1	1	NUM
ftr-343	436	12	(	(	PUNCT
ftr-343	436	13	emphasis	emphasis	NOUN
ftr-343	436	14	added	add	VERB
ftr-343	436	15	)	)	PUNCT
ftr-343	436	16	.	.	PUNCT
ftr-343	437	1	56	56	NUM
ftr-343	437	2	.	.	PUNCT
ftr-343	438	1	i	i	PRON
ftr-343	438	2	d.	d.	PROPN
ftr-343	438	3	at	at	ADP
ftr-343	438	4	annex	annex	PROPN
ftr-343	438	5	ii	ii	PROPN
ftr-343	438	6	,	,	PUNCT
ftr-343	438	7	n.61	n.61	PROPN
ftr-343	438	8	(	(	PUNCT
ftr-343	438	9	emphasis	emphasis	NOUN
ftr-343	438	10	added	add	VERB
ftr-343	438	11	)	)	PUNCT
ftr-343	438	12	.	.	PUNCT
ftr-343	439	1	2011	2011	NUM
ftr-343	439	2	]	]	PUNCT
ftr-343	439	3	border	border	NOUN
ftr-343	439	4	adjustments	adjustment	NOUN
ftr-343	439	5	for	for	ADP
ftr-343	439	6	carbon	carbon	NOUN
ftr-343	439	7	taxes	taxis	NOUN
ftr-343	439	8	247	247	NUM
ftr-343	439	9	some	some	PRON
ftr-343	439	10	seem	seem	VERB
ftr-343	439	11	to	to	PART
ftr-343	439	12	believe	believe	VERB
ftr-343	439	13	that	that	SCONJ
ftr-343	439	14	these	these	DET
ftr-343	439	15	provisions	provision	NOUN
ftr-343	439	16	would	would	AUX
ftr-343	439	17	justify	justify	VERB
ftr-343	439	18	btas	bta	NOUN
ftr-343	439	19	for	for	ADP
ftr-343	439	20	at	at	ADP
ftr-343	439	21	least	least	ADJ
ftr-343	439	22	some	some	DET
ftr-343	439	23	carbon	carbon	NOUN
ftr-343	439	24	taxes.57	taxes.57	NOUN
ftr-343	439	25	it	it	PRON
ftr-343	439	26	appears	appear	VERB
ftr-343	439	27	,	,	PUNCT
ftr-343	439	28	however	however	ADV
ftr-343	439	29	,	,	PUNCT
ftr-343	439	30	that	that	SCONJ
ftr-343	439	31	this	this	DET
ftr-343	439	32	belief	belief	NOUN
ftr-343	439	33	is	be	AUX
ftr-343	439	34	unjustified	unjustified	ADJ
ftr-343	439	35	–	–	PUNCT
ftr-343	439	36	that	that	SCONJ
ftr-343	439	37	the	the	DET
ftr-343	439	38	provisions	provision	NOUN
ftr-343	439	39	can	can	AUX
ftr-343	439	40	not	not	PART
ftr-343	439	41	reasonably	reasonably	ADV
ftr-343	439	42	be	be	AUX
ftr-343	439	43	interpreted	interpret	VERB
ftr-343	439	44	to	to	PART
ftr-343	439	45	allow	allow	VERB
ftr-343	439	46	btas	bta	NOUN
ftr-343	439	47	for	for	ADP
ftr-343	439	48	carbon	carbon	NOUN
ftr-343	439	49	taxes.58	taxes.58	PROPN
ftr-343	439	50	section	section	NOUN
ftr-343	439	51	i	i	PRON
ftr-343	439	52	of	of	ADP
ftr-343	439	53	annex	annex	PROPN
ftr-343	439	54	ii	ii	PROPN
ftr-343	439	55	explicitly	explicitly	ADV
ftr-343	439	56	refers	refer	VERB
ftr-343	439	57	only	only	ADV
ftr-343	439	58	to	to	AUX
ftr-343	439	59	priorstage	priorstage	VERB
ftr-343	439	60	cumulative	cumulative	ADJ
ftr-343	439	61	indirect	indirect	ADJ
ftr-343	439	62	taxes	taxis	NOUN
ftr-343	439	63	.	.	PUNCT
ftr-343	440	1	carbon	carbon	NOUN
ftr-343	440	2	taxes	taxis	NOUN
ftr-343	440	3	would	would	AUX
ftr-343	440	4	not	not	PART
ftr-343	440	5	ordinarily	ordinarily	ADV
ftr-343	440	6	be	be	AUX
ftr-343	440	7	considered	consider	VERB
ftr-343	440	8	to	to	PART
ftr-343	440	9	be	be	AUX
ftr-343	440	10	“	"	PUNCT
ftr-343	440	11	cumulative	cumulative	ADJ
ftr-343	440	12	indirect	indirect	ADJ
ftr-343	440	13	taxes	taxis	NOUN
ftr-343	440	14	.	.	PUNCT
ftr-343	440	15	”	"	PUNCT
ftr-343	440	16	footnote	footnote	VERB
ftr-343	440	17	58	58	NUM
ftr-343	440	18	of	of	ADP
ftr-343	440	19	ascm	ascm	NOUN
ftr-343	440	20	annex	annex	VERB
ftr-343	440	21	i	i	PRON
ftr-343	440	22	provides	provide	VERB
ftr-343	440	23	the	the	DET
ftr-343	440	24	following	follow	VERB
ftr-343	440	25	definitions	definition	NOUN
ftr-343	440	26	:	:	PUNCT
ftr-343	441	1	57	57	NUM
ftr-343	441	2	.	.	PUNCT
ftr-343	442	1	after	after	ADP
ftr-343	442	2	reviewing	review	VERB
ftr-343	442	3	ascm	ascm	NOUN
ftr-343	442	4	annex	annex	VERB
ftr-343	442	5	i	i	PRON
ftr-343	442	6	and	and	CCONJ
ftr-343	442	7	footnote	footnote	VERB
ftr-343	442	8	61	61	NUM
ftr-343	442	9	to	to	PART
ftr-343	442	10	annex	annex	VERB
ftr-343	442	11	ii	ii	NOUN
ftr-343	442	12	,	,	PUNCT
ftr-343	442	13	ismer	ismer	NOUN
ftr-343	442	14	and	and	CCONJ
ftr-343	442	15	neuhoff	neuhoff	NOUN
ftr-343	442	16	state	state	NOUN
ftr-343	442	17	,	,	PUNCT
ftr-343	442	18	“	"	PUNCT
ftr-343	442	19	consequently	consequently	ADV
ftr-343	442	20	,	,	PUNCT
ftr-343	442	21	it	it	PRON
ftr-343	442	22	appears	appear	VERB
ftr-343	442	23	that	that	SCONJ
ftr-343	442	24	tax	tax	NOUN
ftr-343	442	25	exemptions	exemption	NOUN
ftr-343	442	26	and	and	CCONJ
ftr-343	442	27	remissions	remission	NOUN
ftr-343	442	28	for	for	ADP
ftr-343	442	29	energy	energy	NOUN
ftr-343	442	30	and	and	CCONJ
ftr-343	442	31	fuel	fuel	NOUN
ftr-343	442	32	on	on	ADP
ftr-343	442	33	exported	export	VERB
ftr-343	442	34	products	product	NOUN
ftr-343	442	35	would	would	AUX
ftr-343	442	36	be	be	AUX
ftr-343	442	37	admissible	admissible	ADJ
ftr-343	442	38	under	under	ADP
ftr-343	442	39	wto	wto	PROPN
ftr-343	442	40	rules	rule	NOUN
ftr-343	442	41	.	.	PUNCT
ftr-343	442	42	”	"	PUNCT
ftr-343	443	1	ismer	ismer	NOUN
ftr-343	443	2	&	&	CCONJ
ftr-343	443	3	neuhoff	neuhoff	NOUN
ftr-343	443	4	,	,	PUNCT
ftr-343	443	5	supra	supra	ADJ
ftr-343	443	6	note	note	NOUN
ftr-343	443	7	1	1	NUM
ftr-343	443	8	,	,	PUNCT
ftr-343	443	9	at	at	ADP
ftr-343	443	10	144	144	NUM
ftr-343	443	11	.	.	PUNCT
ftr-343	444	1	ismer	ismer	NOUN
ftr-343	444	2	,	,	PUNCT
ftr-343	444	3	supra	supra	PROPN
ftr-343	444	4	note	note	NOUN
ftr-343	444	5	14	14	NUM
ftr-343	444	6	,	,	PUNCT
ftr-343	444	7	at	at	ADP
ftr-343	444	8	73	73	NUM
ftr-343	444	9	repeats	repeat	NOUN
ftr-343	444	10	this	this	DET
ftr-343	444	11	conclusion	conclusion	NOUN
ftr-343	444	12	.	.	PUNCT
ftr-343	445	1	after	after	ADP
ftr-343	445	2	a	a	DET
ftr-343	445	3	similar	similar	ADJ
ftr-343	445	4	review	review	NOUN
ftr-343	445	5	,	,	PUNCT
ftr-343	445	6	biermann	biermann	PROPN
ftr-343	445	7	and	and	CCONJ
ftr-343	445	8	brohm	brohm	PROPN
ftr-343	445	9	say	say	VERB
ftr-343	445	10	,	,	PUNCT
ftr-343	445	11	“	"	PUNCT
ftr-343	445	12	in	in	ADP
ftr-343	445	13	other	other	ADJ
ftr-343	445	14	words	word	NOUN
ftr-343	445	15	:	:	PUNCT
ftr-343	445	16	if	if	SCONJ
ftr-343	445	17	a	a	DET
ftr-343	445	18	government	government	NOUN
ftr-343	445	19	exempts	exempt	VERB
ftr-343	445	20	a	a	DET
ftr-343	445	21	prior	prior	ADJ
ftr-343	445	22	-	-	PUNCT
ftr-343	445	23	stage	stage	NOUN
ftr-343	445	24	cumulative	cumulative	ADJ
ftr-343	445	25	indirect	indirect	ADJ
ftr-343	445	26	tax	tax	NOUN
ftr-343	445	27	on	on	ADP
ftr-343	445	28	energy	energy	NOUN
ftr-343	445	29	,	,	PUNCT
ftr-343	445	30	fuels	fuel	NOUN
ftr-343	445	31	or	or	CCONJ
ftr-343	445	32	oil	oil	NOUN
ftr-343	445	33	used	use	VERB
ftr-343	445	34	in	in	ADP
ftr-343	445	35	the	the	DET
ftr-343	445	36	production	production	NOUN
ftr-343	445	37	process	process	NOUN
ftr-343	445	38	only	only	ADV
ftr-343	445	39	on	on	ADP
ftr-343	445	40	exported	export	VERB
ftr-343	445	41	goods	good	NOUN
ftr-343	445	42	and	and	CCONJ
ftr-343	445	43	not	not	PART
ftr-343	445	44	on	on	ADP
ftr-343	445	45	goods	good	NOUN
ftr-343	445	46	sold	sell	VERB
ftr-343	445	47	for	for	ADP
ftr-343	445	48	domestic	domestic	ADJ
ftr-343	445	49	consumption	consumption	NOUN
ftr-343	445	50	,	,	PUNCT
ftr-343	445	51	then	then	ADV
ftr-343	445	52	this	this	PRON
ftr-343	445	53	will	will	AUX
ftr-343	445	54	not	not	PART
ftr-343	445	55	be	be	AUX
ftr-343	445	56	considered	consider	VERB
ftr-343	445	57	an	an	DET
ftr-343	445	58	export	export	NOUN
ftr-343	445	59	subsidy	subsidy	NOUN
ftr-343	445	60	.	.	PUNCT
ftr-343	445	61	”	"	PUNCT
ftr-343	446	1	see	see	VERB
ftr-343	446	2	biermann	biermann	PROPN
ftr-343	446	3	&	&	CCONJ
ftr-343	446	4	brohm	brohm	PROPN
ftr-343	446	5	,	,	PUNCT
ftr-343	446	6	strategic	strategic	ADJ
ftr-343	446	7	role	role	NOUN
ftr-343	446	8	,	,	PUNCT
ftr-343	446	9	supra	supra	PROPN
ftr-343	446	10	note	note	NOUN
ftr-343	446	11	12	12	NUM
ftr-343	446	12	,	,	PUNCT
ftr-343	446	13	at	at	ADP
ftr-343	446	14	296	296	NUM
ftr-343	446	15	;	;	PUNCT
ftr-343	446	16	biermann	biermann	NOUN
ftr-343	446	17	and	and	CCONJ
ftr-343	446	18	brohm	brohm	PROPN
ftr-343	446	19	,	,	PUNCT
ftr-343	446	20	possible	possible	ADJ
ftr-343	446	21	tool	tool	NOUN
ftr-343	446	22	,	,	PUNCT
ftr-343	446	23	supra	supra	PROPN
ftr-343	446	24	note	note	NOUN
ftr-343	446	25	12	12	NUM
ftr-343	446	26	,	,	PUNCT
ftr-343	446	27	at	at	ADP
ftr-343	446	28	253	253	NUM
ftr-343	446	29	.	.	PUNCT
ftr-343	447	1	thus	thus	ADV
ftr-343	447	2	conditioned	condition	VERB
ftr-343	447	3	,	,	PUNCT
ftr-343	447	4	this	this	DET
ftr-343	447	5	conclusion	conclusion	NOUN
ftr-343	447	6	is	be	AUX
ftr-343	447	7	presumably	presumably	ADV
ftr-343	447	8	valid	valid	ADJ
ftr-343	447	9	.	.	PUNCT
ftr-343	448	1	but	but	CCONJ
ftr-343	448	2	it	it	PRON
ftr-343	448	3	is	be	AUX
ftr-343	448	4	also	also	ADV
ftr-343	448	5	irrelevant	irrelevant	ADJ
ftr-343	448	6	,	,	PUNCT
ftr-343	448	7	as	as	SCONJ
ftr-343	448	8	carbon	carbon	NOUN
ftr-343	448	9	taxes	taxis	NOUN
ftr-343	448	10	are	be	AUX
ftr-343	448	11	not	not	PART
ftr-343	448	12	psci	psci	NOUN
ftr-343	448	13	taxes	taxis	NOUN
ftr-343	448	14	.	.	PUNCT
ftr-343	449	1	pitschas	pitscha	NOUN
ftr-343	449	2	,	,	PUNCT
ftr-343	449	3	after	after	ADP
ftr-343	449	4	both	both	PRON
ftr-343	449	5	saying	say	VERB
ftr-343	449	6	explicitly	explicitly	ADV
ftr-343	449	7	that	that	SCONJ
ftr-343	449	8	energy	energy	NOUN
ftr-343	449	9	taxes	taxis	NOUN
ftr-343	449	10	are	be	AUX
ftr-343	449	11	not	not	PART
ftr-343	449	12	psci	psci	NOUN
ftr-343	449	13	taxes	taxis	NOUN
ftr-343	449	14	and	and	CCONJ
ftr-343	449	15	implying	imply	VERB
ftr-343	449	16	that	that	SCONJ
ftr-343	449	17	they	they	PRON
ftr-343	449	18	are	be	AUX
ftr-343	449	19	,	,	PUNCT
ftr-343	449	20	opines	opine	VERB
ftr-343	449	21	that	that	SCONJ
ftr-343	449	22	taxes	taxis	NOUN
ftr-343	449	23	on	on	ADP
ftr-343	449	24	energy	energy	NOUN
ftr-343	449	25	are	be	AUX
ftr-343	449	26	eligible	eligible	ADJ
ftr-343	449	27	for	for	ADP
ftr-343	449	28	adjustment	adjustment	NOUN
ftr-343	449	29	on	on	ADP
ftr-343	449	30	exports	export	NOUN
ftr-343	449	31	.	.	PUNCT
ftr-343	450	1	pitschas	pitschas	PROPN
ftr-343	450	2	,	,	PUNCT
ftr-343	450	3	supra	supra	PROPN
ftr-343	450	4	note	note	PROPN
ftr-343	450	5	11	11	NUM
ftr-343	450	6	,	,	PUNCT
ftr-343	450	7	at	at	ADP
ftr-343	450	8	493	493	NUM
ftr-343	450	9	-	-	SYM
ftr-343	450	10	95	95	NUM
ftr-343	450	11	.	.	PUNCT
ftr-343	451	1	on	on	ADP
ftr-343	451	2	the	the	DET
ftr-343	451	3	other	other	ADJ
ftr-343	451	4	hand	hand	NOUN
ftr-343	451	5	,	,	PUNCT
ftr-343	451	6	arguing	argue	VERB
ftr-343	451	7	that	that	SCONJ
ftr-343	451	8	energy	energy	NOUN
ftr-343	451	9	and	and	CCONJ
ftr-343	451	10	carbon	carbon	NOUN
ftr-343	451	11	taxes	taxis	NOUN
ftr-343	451	12	are	be	AUX
ftr-343	451	13	not	not	PART
ftr-343	451	14	psci	psci	NOUN
ftr-343	451	15	taxes	taxis	NOUN
ftr-343	451	16	,	,	PUNCT
ftr-343	451	17	brack	brack	VERB
ftr-343	451	18	et	et	PROPN
ftr-343	451	19	al	al	PROPN
ftr-343	451	20	.	.	PROPN
ftr-343	451	21	,	,	PUNCT
ftr-343	451	22	conclude	conclude	VERB
ftr-343	451	23	that	that	SCONJ
ftr-343	451	24	btas	bta	NOUN
ftr-343	451	25	would	would	AUX
ftr-343	451	26	not	not	PART
ftr-343	451	27	be	be	AUX
ftr-343	451	28	allowed	allow	VERB
ftr-343	451	29	for	for	ADP
ftr-343	451	30	such	such	ADJ
ftr-343	451	31	taxes	taxis	NOUN
ftr-343	451	32	,	,	PUNCT
ftr-343	451	33	since	since	SCONJ
ftr-343	451	34	they	they	PRON
ftr-343	451	35	are	be	AUX
ftr-343	451	36	imposed	impose	VERB
ftr-343	451	37	on	on	ADP
ftr-343	451	38	inputs	input	NOUN
ftr-343	451	39	not	not	PART
ftr-343	451	40	physically	physically	ADV
ftr-343	451	41	incorporated	incorporate	VERB
ftr-343	451	42	in	in	ADP
ftr-343	451	43	products	product	NOUN
ftr-343	451	44	;	;	PUNCT
ftr-343	451	45	see	see	VERB
ftr-343	451	46	duncan	duncan	PROPN
ftr-343	451	47	brack	brack	NOUN
ftr-343	451	48	,	,	PUNCT
ftr-343	451	49	michael	michael	PROPN
ftr-343	451	50	grubb	grubb	PROPN
ftr-343	451	51	&	&	CCONJ
ftr-343	451	52	craig	craig	PROPN
ftr-343	451	53	windram	windram	PROPN
ftr-343	451	54	,	,	PUNCT
ftr-343	451	55	international	international	ADJ
ftr-343	451	56	trade	trade	NOUN
ftr-343	451	57	and	and	CCONJ
ftr-343	451	58	climate	climate	NOUN
ftr-343	451	59	change	change	NOUN
ftr-343	451	60	policies	policy	NOUN
ftr-343	451	61	87	87	NUM
ftr-343	451	62	(	(	PUNCT
ftr-343	451	63	2000	2000	NUM
ftr-343	451	64	)	)	PUNCT
ftr-343	451	65	.	.	PUNCT
ftr-343	452	1	they	they	PRON
ftr-343	452	2	add	add	VERB
ftr-343	452	3	,	,	PUNCT
ftr-343	452	4	however	however	ADV
ftr-343	452	5	,	,	PUNCT
ftr-343	452	6	“	"	PUNCT
ftr-343	452	7	[	[	X
ftr-343	452	8	t]his	t]his	X
ftr-343	452	9	is	be	AUX
ftr-343	452	10	not	not	PART
ftr-343	452	11	a	a	DET
ftr-343	452	12	definite	definite	ADJ
ftr-343	452	13	conclusion	conclusion	NOUN
ftr-343	452	14	,	,	PUNCT
ftr-343	452	15	and	and	CCONJ
ftr-343	452	16	it	it	PRON
ftr-343	452	17	would	would	AUX
ftr-343	452	18	have	have	VERB
ftr-343	452	19	to	to	PART
ftr-343	452	20	be	be	AUX
ftr-343	452	21	tested	test	VERB
ftr-343	452	22	by	by	ADP
ftr-343	452	23	a	a	DET
ftr-343	452	24	dispute	dispute	NOUN
ftr-343	452	25	panel	panel	NOUN
ftr-343	452	26	before	before	SCONJ
ftr-343	452	27	one	one	PRON
ftr-343	452	28	could	could	AUX
ftr-343	452	29	be	be	AUX
ftr-343	452	30	certain	certain	ADJ
ftr-343	452	31	.	.	PUNCT
ftr-343	452	32	”	"	PUNCT
ftr-343	453	1	it	it	PRON
ftr-343	453	2	is	be	AUX
ftr-343	453	3	not	not	PART
ftr-343	453	4	clear	clear	ADJ
ftr-343	453	5	where	where	SCONJ
ftr-343	453	6	demaret	demaret	NOUN
ftr-343	453	7	and	and	CCONJ
ftr-343	453	8	stewardson	stewardson	NOUN
ftr-343	453	9	stand	stand	NOUN
ftr-343	453	10	on	on	ADP
ftr-343	453	11	this	this	DET
ftr-343	453	12	issue	issue	NOUN
ftr-343	453	13	.	.	PUNCT
ftr-343	454	1	they	they	PRON
ftr-343	454	2	say	say	VERB
ftr-343	454	3	:	:	PUNCT
ftr-343	454	4	“	"	PUNCT
ftr-343	454	5	thus	thus	ADV
ftr-343	454	6	paragraph	paragraph	NOUN
ftr-343	454	7	(	(	PUNCT
ftr-343	454	8	h	h	NOUN
ftr-343	454	9	)	)	PUNCT
ftr-343	455	1	[	[	X
ftr-343	455	2	of	of	ADP
ftr-343	455	3	ascm	ascm	NOUN
ftr-343	455	4	annex	annex	VERB
ftr-343	455	5	i	i	PRON
ftr-343	455	6	]	]	PUNCT
ftr-343	455	7	would	would	AUX
ftr-343	455	8	not	not	PART
ftr-343	455	9	allow	allow	VERB
ftr-343	455	10	countries	country	NOUN
ftr-343	455	11	with	with	ADP
ftr-343	455	12	cumulative	cumulative	ADJ
ftr-343	455	13	indirect	indirect	ADJ
ftr-343	455	14	tax	tax	NOUN
ftr-343	455	15	systems	system	NOUN
ftr-343	455	16	to	to	PART
ftr-343	455	17	adjust	adjust	VERB
ftr-343	455	18	for	for	ADP
ftr-343	455	19	multi	multi	ADJ
ftr-343	455	20	-	-	ADJ
ftr-343	455	21	stage	stage	ADJ
ftr-343	455	22	taxes	taxis	NOUN
ftr-343	455	23	on	on	ADP
ftr-343	455	24	‘	'	PUNCT
ftr-343	455	25	energy	energy	NOUN
ftr-343	455	26	,	,	PUNCT
ftr-343	455	27	fuels	fuel	NOUN
ftr-343	455	28	and	and	CCONJ
ftr-343	455	29	oils	oil	NOUN
ftr-343	455	30	used	use	VERB
ftr-343	455	31	in	in	ADP
ftr-343	455	32	the	the	DET
ftr-343	455	33	production	production	NOUN
ftr-343	455	34	process	process	NOUN
ftr-343	455	35	’	'	PUNCT
ftr-343	455	36	on	on	ADP
ftr-343	455	37	the	the	DET
ftr-343	455	38	export	export	NOUN
ftr-343	455	39	of	of	ADP
ftr-343	455	40	the	the	DET
ftr-343	455	41	resulting	result	VERB
ftr-343	455	42	final	final	ADJ
ftr-343	455	43	product	product	NOUN
ftr-343	455	44	.	.	PUNCT
ftr-343	455	45	”	"	PUNCT
ftr-343	456	1	demaret	demaret	NOUN
ftr-343	456	2	and	and	CCONJ
ftr-343	456	3	stewardson	stewardson	NOUN
ftr-343	456	4	,	,	PUNCT
ftr-343	456	5	supra	supra	PROPN
ftr-343	456	6	note	note	PROPN
ftr-343	456	7	15	15	NUM
ftr-343	456	8	,	,	PUNCT
ftr-343	456	9	at	at	ADP
ftr-343	456	10	29	29	NUM
ftr-343	456	11	(	(	PUNCT
ftr-343	456	12	emphasis	emphasis	NOUN
ftr-343	456	13	added	add	VERB
ftr-343	456	14	)	)	PUNCT
ftr-343	456	15	.	.	PUNCT
ftr-343	457	1	it	it	PRON
ftr-343	457	2	is	be	AUX
ftr-343	457	3	difficult	difficult	ADJ
ftr-343	457	4	to	to	PART
ftr-343	457	5	reconcile	reconcile	VERB
ftr-343	457	6	that	that	DET
ftr-343	457	7	statement	statement	NOUN
ftr-343	457	8	with	with	ADP
ftr-343	457	9	either	either	CCONJ
ftr-343	457	10	the	the	DET
ftr-343	457	11	ascm	ascm	PROPN
ftr-343	457	12	paragraph	paragraph	NOUN
ftr-343	457	13	cited	cite	VERB
ftr-343	457	14	or	or	CCONJ
ftr-343	457	15	their	their	PRON
ftr-343	457	16	later	later	ADJ
ftr-343	457	17	statement	statement	NOUN
ftr-343	457	18	that	that	SCONJ
ftr-343	457	19	“	"	PUNCT
ftr-343	457	20	only	only	ADV
ftr-343	457	21	prior	prior	ADJ
ftr-343	457	22	-	-	PUNCT
ftr-343	457	23	stage	stage	NOUN
ftr-343	457	24	taxes	taxis	NOUN
ftr-343	457	25	levied	levy	VERB
ftr-343	457	26	on	on	ADP
ftr-343	457	27	inputs	input	NOUN
ftr-343	457	28	physically	physically	ADV
ftr-343	457	29	incorporated	incorporate	VERB
ftr-343	457	30	in	in	ADP
ftr-343	457	31	the	the	DET
ftr-343	457	32	final	final	ADJ
ftr-343	457	33	product	product	NOUN
ftr-343	457	34	or	or	CCONJ
ftr-343	457	35	on	on	ADP
ftr-343	457	36	fuel	fuel	NOUN
ftr-343	457	37	,	,	PUNCT
ftr-343	457	38	oil	oil	NOUN
ftr-343	457	39	,	,	PUNCT
ftr-343	457	40	or	or	CCONJ
ftr-343	457	41	energy	energy	NOUN
ftr-343	457	42	used	use	VERB
ftr-343	457	43	in	in	ADP
ftr-343	457	44	production	production	NOUN
ftr-343	457	45	,	,	PUNCT
ftr-343	457	46	are	be	AUX
ftr-343	457	47	eligible	eligible	ADJ
ftr-343	457	48	for	for	ADP
ftr-343	457	49	adjustment	adjustment	NOUN
ftr-343	457	50	.	.	PUNCT
ftr-343	457	51	”	"	PUNCT
ftr-343	458	1	i	i	PRON
ftr-343	458	2	d.	d.	VERB
ftr-343	458	3	at	at	ADP
ftr-343	458	4	31	31	NUM
ftr-343	458	5	-	-	SYM
ftr-343	458	6	32	32	NUM
ftr-343	458	7	.	.	PUNCT
ftr-343	459	1	their	their	PRON
ftr-343	459	2	statement	statement	NOUN
ftr-343	459	3	that	that	SCONJ
ftr-343	459	4	“	"	PUNCT
ftr-343	459	5	a	a	DET
ftr-343	459	6	country	country	NOUN
ftr-343	459	7	is	be	AUX
ftr-343	459	8	allowed	allow	VERB
ftr-343	459	9	to	to	PART
ftr-343	459	10	remit	remit	VERB
ftr-343	459	11	taxes	taxis	NOUN
ftr-343	459	12	on	on	ADP
ftr-343	459	13	exports	export	NOUN
ftr-343	459	14	in	in	ADP
ftr-343	459	15	respect	respect	NOUN
ftr-343	459	16	of	of	ADP
ftr-343	459	17	prior	prior	ADJ
ftr-343	459	18	-	-	PUNCT
ftr-343	459	19	stage	stage	NOUN
ftr-343	459	20	cumulative	cumulative	ADJ
ftr-343	459	21	indirect	indirect	ADJ
ftr-343	459	22	taxes	taxis	NOUN
ftr-343	459	23	”	"	PUNCT
ftr-343	459	24	and	and	CCONJ
ftr-343	459	25	the	the	DET
ftr-343	459	26	subsequent	subsequent	ADJ
ftr-343	459	27	quotation	quotation	NOUN
ftr-343	459	28	of	of	ADP
ftr-343	459	29	footnote	footnote	NOUN
ftr-343	459	30	61	61	NUM
ftr-343	459	31	to	to	PART
ftr-343	459	32	ascm	ascm	PROPN
ftr-343	459	33	annex	annex	PROPN
ftr-343	459	34	ii	ii	PROPN
ftr-343	459	35	suggests	suggest	VERB
ftr-343	459	36	that	that	SCONJ
ftr-343	459	37	the	the	DET
ftr-343	459	38	inclusion	inclusion	NOUN
ftr-343	459	39	of	of	ADP
ftr-343	459	40	“	"	PUNCT
ftr-343	459	41	not	not	PART
ftr-343	459	42	”	"	PUNCT
ftr-343	459	43	in	in	ADP
ftr-343	459	44	the	the	DET
ftr-343	459	45	first	first	ADJ
ftr-343	459	46	passage	passage	NOUN
ftr-343	459	47	quoted	quote	VERB
ftr-343	459	48	may	may	AUX
ftr-343	459	49	have	have	AUX
ftr-343	459	50	been	be	AUX
ftr-343	459	51	unintentional	unintentional	ADJ
ftr-343	459	52	.	.	PUNCT
ftr-343	460	1	i	i	PRON
ftr-343	460	2	d.	d.	PROPN
ftr-343	460	3	at	at	ADP
ftr-343	460	4	29	29	NUM
ftr-343	460	5	,	,	PUNCT
ftr-343	460	6	n.102	n.102	NOUN
ftr-343	460	7	.	.	PUNCT
ftr-343	461	1	58	58	NUM
ftr-343	461	2	.	.	PUNCT
ftr-343	462	1	paragraph	paragraph	NOUN
ftr-343	462	2	(	(	PUNCT
ftr-343	462	3	g	g	NOUN
ftr-343	462	4	)	)	PUNCT
ftr-343	462	5	of	of	ADP
ftr-343	462	6	annex	annex	NOUN
ftr-343	462	7	i	i	PRON
ftr-343	462	8	mentions	mention	VERB
ftr-343	462	9	only	only	ADV
ftr-343	462	10	btas	bta	NOUN
ftr-343	462	11	for	for	ADP
ftr-343	462	12	exports	export	NOUN
ftr-343	462	13	.	.	PUNCT
ftr-343	463	1	it	it	PRON
ftr-343	463	2	is	be	AUX
ftr-343	463	3	not	not	PART
ftr-343	463	4	clear	clear	ADJ
ftr-343	463	5	whether	whether	SCONJ
ftr-343	463	6	it	it	PRON
ftr-343	463	7	would	would	AUX
ftr-343	463	8	govern	govern	VERB
ftr-343	463	9	the	the	DET
ftr-343	463	10	gatt	gatt	PROPN
ftr-343	463	11	legality	legality	NOUN
ftr-343	463	12	of	of	ADP
ftr-343	463	13	btas	bta	NOUN
ftr-343	463	14	for	for	ADP
ftr-343	463	15	imports	import	NOUN
ftr-343	463	16	,	,	PUNCT
ftr-343	463	17	if	if	SCONJ
ftr-343	463	18	carbon	carbon	NOUN
ftr-343	463	19	taxes	taxis	NOUN
ftr-343	463	20	were	be	AUX
ftr-343	463	21	found	find	VERB
ftr-343	463	22	to	to	PART
ftr-343	463	23	be	be	AUX
ftr-343	463	24	psci	psci	NOUN
ftr-343	463	25	taxes	taxis	NOUN
ftr-343	463	26	.	.	PUNCT
ftr-343	464	1	thus	thus	ADV
ftr-343	464	2	hufbauer	hufbauer	NOUN
ftr-343	464	3	and	and	CCONJ
ftr-343	464	4	kim	kim	PROPN
ftr-343	464	5	write	write	PROPN
ftr-343	464	6	,	,	PUNCT
ftr-343	464	7	“	"	PUNCT
ftr-343	464	8	annexes	annexe	NOUN
ftr-343	465	1	i	i	PRON
ftr-343	465	2	and	and	CCONJ
ftr-343	465	3	ii	ii	PROPN
ftr-343	465	4	of	of	ADP
ftr-343	465	5	the	the	DET
ftr-343	465	6	ascm	ascm	NOUN
ftr-343	465	7	may	may	AUX
ftr-343	465	8	be	be	AUX
ftr-343	465	9	read	read	VERB
ftr-343	465	10	so	so	SCONJ
ftr-343	465	11	as	as	SCONJ
ftr-343	465	12	to	to	PART
ftr-343	465	13	permit	permit	VERB
ftr-343	465	14	the	the	DET
ftr-343	465	15	rebate	rebate	NOUN
ftr-343	465	16	of	of	ADP
ftr-343	465	17	prior	prior	ADJ
ftr-343	465	18	stage	stage	NOUN
ftr-343	465	19	energy	energy	NOUN
ftr-343	465	20	taxes	taxis	NOUN
ftr-343	465	21	on	on	ADP
ftr-343	465	22	exports	export	NOUN
ftr-343	465	23	,	,	PUNCT
ftr-343	465	24	but	but	CCONJ
ftr-343	465	25	whether	whether	SCONJ
ftr-343	465	26	that	that	PRON
ftr-343	465	27	would	would	AUX
ftr-343	465	28	correspondingly	correspondingly	ADV
ftr-343	465	29	allow	allow	VERB
ftr-343	465	30	imposition	imposition	NOUN
ftr-343	465	31	of	of	ADP
ftr-343	465	32	domestic	domestic	ADJ
ftr-343	465	33	energy	energy	NOUN
ftr-343	465	34	taxes	taxis	NOUN
ftr-343	465	35	on	on	ADP
ftr-343	465	36	imports	import	NOUN
ftr-343	465	37	remains	remain	VERB
ftr-343	465	38	unclear	unclear	ADJ
ftr-343	465	39	.	.	PUNCT
ftr-343	465	40	”	"	PUNCT
ftr-343	465	41	hufbauer	hufbauer	NOUN
ftr-343	465	42	and	and	CCONJ
ftr-343	465	43	kim	kim	PROPN
ftr-343	465	44	,	,	PUNCT
ftr-343	465	45	supra	supra	PROPN
ftr-343	465	46	note	note	PROPN
ftr-343	465	47	34	34	NUM
ftr-343	465	48	,	,	PUNCT
ftr-343	465	49	at	at	ADP
ftr-343	465	50	6	6	NUM
ftr-343	465	51	.	.	PUNCT
ftr-343	466	1	note	note	NOUN
ftr-343	466	2	,	,	PUNCT
ftr-343	466	3	however	however	ADV
ftr-343	466	4	,	,	PUNCT
ftr-343	466	5	that	that	SCONJ
ftr-343	466	6	these	these	DET
ftr-343	466	7	authors	author	NOUN
ftr-343	466	8	,	,	PUNCT
ftr-343	466	9	writing	write	VERB
ftr-343	466	10	with	with	ADP
ftr-343	466	11	charnovitz	charnovitz	PROPN
ftr-343	466	12	,	,	PUNCT
ftr-343	466	13	reject	reject	VERB
ftr-343	466	14	the	the	DET
ftr-343	466	15	notion	notion	NOUN
ftr-343	466	16	that	that	SCONJ
ftr-343	466	17	carbon	carbon	NOUN
ftr-343	466	18	taxes	taxis	NOUN
ftr-343	466	19	are	be	AUX
ftr-343	466	20	psci	psci	NOUN
ftr-343	466	21	taxes	taxis	NOUN
ftr-343	466	22	,	,	PUNCT
ftr-343	466	23	see	see	VERB
ftr-343	466	24	infra	infra	NOUN
ftr-343	466	25	note	note	VERB
ftr-343	466	26	60	60	NUM
ftr-343	466	27	.	.	PUNCT
ftr-343	467	1	248	248	NUM
ftr-343	467	2	florida	florida	PROPN
ftr-343	467	3	tax	tax	NOUN
ftr-343	467	4	review	review	NOUN
ftr-343	467	5	[	[	X
ftr-343	467	6	vol	vol	NOUN
ftr-343	467	7	.	.	PUNCT
ftr-343	467	8	11:4	11:4	NUM
ftr-343	467	9	“	"	PUNCT
ftr-343	467	10	prior	prior	ADJ
ftr-343	467	11	-	-	PUNCT
ftr-343	467	12	stage	stage	NOUN
ftr-343	467	13	”	"	PUNCT
ftr-343	467	14	indirect	indirect	ADJ
ftr-343	467	15	taxes	taxis	NOUN
ftr-343	467	16	are	be	AUX
ftr-343	467	17	those	those	PRON
ftr-343	467	18	levied	levy	VERB
ftr-343	467	19	on	on	ADP
ftr-343	467	20	goods	good	NOUN
ftr-343	467	21	or	or	CCONJ
ftr-343	467	22	services	service	NOUN
ftr-343	467	23	used	use	VERB
ftr-343	467	24	directly	directly	ADV
ftr-343	467	25	or	or	CCONJ
ftr-343	467	26	indirectly	indirectly	ADV
ftr-343	467	27	in	in	ADP
ftr-343	467	28	making	make	VERB
ftr-343	467	29	the	the	DET
ftr-343	467	30	product	product	NOUN
ftr-343	467	31	;	;	PUNCT
ftr-343	467	32	“	"	PUNCT
ftr-343	467	33	cumulative	cumulative	ADJ
ftr-343	467	34	”	"	PUNCT
ftr-343	467	35	indirect	indirect	ADJ
ftr-343	467	36	taxes	taxis	NOUN
ftr-343	467	37	are	be	AUX
ftr-343	467	38	multi	multi	ADJ
ftr-343	467	39	-	-	VERB
ftr-343	467	40	staged	stage	VERB
ftr-343	467	41	taxes	taxis	NOUN
ftr-343	467	42	levied	levy	VERB
ftr-343	467	43	where	where	SCONJ
ftr-343	467	44	there	there	PRON
ftr-343	467	45	is	be	VERB
ftr-343	467	46	no	no	DET
ftr-343	467	47	mechanism	mechanism	NOUN
ftr-343	467	48	for	for	ADP
ftr-343	467	49	subsequent	subsequent	ADJ
ftr-343	467	50	crediting	crediting	NOUN
ftr-343	467	51	of	of	ADP
ftr-343	467	52	the	the	DET
ftr-343	467	53	tax	tax	NOUN
ftr-343	467	54	if	if	SCONJ
ftr-343	467	55	the	the	DET
ftr-343	467	56	goods	good	NOUN
ftr-343	467	57	or	or	CCONJ
ftr-343	467	58	services	service	NOUN
ftr-343	467	59	subject	subject	ADJ
ftr-343	467	60	to	to	ADP
ftr-343	467	61	tax	tax	NOUN
ftr-343	467	62	at	at	ADP
ftr-343	467	63	one	one	NUM
ftr-343	467	64	stage	stage	NOUN
ftr-343	467	65	of	of	ADP
ftr-343	467	66	production	production	NOUN
ftr-343	467	67	are	be	AUX
ftr-343	467	68	used	use	VERB
ftr-343	467	69	in	in	ADP
ftr-343	467	70	a	a	DET
ftr-343	467	71	succeeding	succeed	VERB
ftr-343	467	72	stage	stage	NOUN
ftr-343	467	73	of	of	ADP
ftr-343	467	74	production	production	NOUN
ftr-343	467	75	.	.	PUNCT
ftr-343	467	76	.	.	PUNCT
ftr-343	468	1	.	.	PUNCT
ftr-343	469	1	.59	.59	NUM
ftr-343	469	2	these	these	DET
ftr-343	469	3	definitions	definition	NOUN
ftr-343	469	4	are	be	AUX
ftr-343	469	5	words	word	NOUN
ftr-343	469	6	of	of	ADP
ftr-343	469	7	art	art	NOUN
ftr-343	469	8	that	that	PRON
ftr-343	469	9	were	be	AUX
ftr-343	469	10	developed	develop	VERB
ftr-343	469	11	in	in	ADP
ftr-343	469	12	a	a	DET
ftr-343	469	13	particular	particular	ADJ
ftr-343	469	14	historical	historical	ADJ
ftr-343	469	15	context	context	NOUN
ftr-343	469	16	to	to	PART
ftr-343	469	17	distinguish	distinguish	VERB
ftr-343	469	18	between	between	ADP
ftr-343	469	19	the	the	DET
ftr-343	469	20	taxes	taxis	NOUN
ftr-343	469	21	on	on	ADP
ftr-343	469	22	gross	gross	ADJ
ftr-343	469	23	receipts	receipt	NOUN
ftr-343	469	24	(	(	PUNCT
ftr-343	469	25	often	often	ADV
ftr-343	469	26	called	call	VERB
ftr-343	469	27	“	"	PUNCT
ftr-343	469	28	cascade	cascade	NOUN
ftr-343	469	29	”	"	PUNCT
ftr-343	469	30	or	or	CCONJ
ftr-343	469	31	“	"	PUNCT
ftr-343	469	32	turnover	turnover	NOUN
ftr-343	469	33	”	"	PUNCT
ftr-343	469	34	taxes	taxis	NOUN
ftr-343	469	35	)	)	PUNCT
ftr-343	469	36	that	that	PRON
ftr-343	469	37	were	be	AUX
ftr-343	469	38	once	once	ADV
ftr-343	469	39	popular	popular	ADJ
ftr-343	469	40	and	and	CCONJ
ftr-343	469	41	the	the	DET
ftr-343	469	42	vats	vat	NOUN
ftr-343	469	43	that	that	PRON
ftr-343	469	44	replaced	replace	VERB
ftr-343	469	45	them.60	them.60	NOUN
ftr-343	469	46	they	they	PRON
ftr-343	469	47	do	do	AUX
ftr-343	469	48	not	not	PART
ftr-343	469	49	describe	describe	VERB
ftr-343	469	50	carbon	carbon	NOUN
ftr-343	469	51	taxes	taxis	NOUN
ftr-343	469	52	,	,	PUNCT
ftr-343	469	53	and	and	CCONJ
ftr-343	469	54	,	,	PUNCT
ftr-343	469	55	given	give	VERB
ftr-343	469	56	the	the	DET
ftr-343	469	57	historical	historical	ADJ
ftr-343	469	58	context	context	NOUN
ftr-343	469	59	in	in	ADP
ftr-343	469	60	which	which	PRON
ftr-343	469	61	they	they	PRON
ftr-343	469	62	were	be	AUX
ftr-343	469	63	written	write	VERB
ftr-343	469	64	,	,	PUNCT
ftr-343	469	65	could	could	AUX
ftr-343	469	66	not	not	PART
ftr-343	469	67	have	have	AUX
ftr-343	469	68	been	be	AUX
ftr-343	469	69	intended	intend	VERB
ftr-343	469	70	to	to	PART
ftr-343	469	71	do	do	VERB
ftr-343	469	72	so.61	so.61	NOUN
ftr-343	469	73	since	since	SCONJ
ftr-343	469	74	carbon	carbon	NOUN
ftr-343	469	75	taxes	taxis	NOUN
ftr-343	469	76	are	be	AUX
ftr-343	469	77	not	not	PART
ftr-343	469	78	psci	psci	NOUN
ftr-343	469	79	taxes	taxis	NOUN
ftr-343	469	80	,	,	PUNCT
ftr-343	469	81	footnote	footnote	VERB
ftr-343	469	82	61	61	NUM
ftr-343	469	83	is	be	AUX
ftr-343	469	84	of	of	ADP
ftr-343	469	85	no	no	DET
ftr-343	469	86	59	59	NUM
ftr-343	469	87	.	.	PUNCT
ftr-343	470	1	ascm	ascm	PROPN
ftr-343	470	2	,	,	PUNCT
ftr-343	470	3	supra	supra	PROPN
ftr-343	470	4	note	note	PROPN
ftr-343	470	5	19	19	NUM
ftr-343	470	6	,	,	PUNCT
ftr-343	470	7	at	at	ADP
ftr-343	470	8	annex	annex	NOUN
ftr-343	470	9	n.58	n.58	PROPN
ftr-343	470	10	.	.	PUNCT
ftr-343	470	11	60	60	NUM
ftr-343	470	12	.	.	PUNCT
ftr-343	471	1	oecd	oecd	PROPN
ftr-343	471	2	,	,	PUNCT
ftr-343	471	3	supra	supra	PROPN
ftr-343	471	4	note	note	NOUN
ftr-343	471	5	12	12	NUM
ftr-343	471	6	,	,	PUNCT
ftr-343	471	7	at	at	ADP
ftr-343	471	8	99	99	NUM
ftr-343	471	9	(	(	PUNCT
ftr-343	471	10	“	"	PUNCT
ftr-343	471	11	the	the	DET
ftr-343	471	12	archetypal	archetypal	ADJ
ftr-343	471	13	psci	psci	NOUN
ftr-343	471	14	tax	tax	NOUN
ftr-343	471	15	is	be	AUX
ftr-343	471	16	a	a	DET
ftr-343	471	17	cascade	cascade	NOUN
ftr-343	471	18	tax	tax	NOUN
ftr-343	471	19	.	.	PUNCT
ftr-343	471	20	”	"	PUNCT
ftr-343	471	21	)	)	PUNCT
ftr-343	471	22	.	.	PUNCT
ftr-343	472	1	see	see	VERB
ftr-343	472	2	also	also	ADV
ftr-343	472	3	hoerner	hoerner	NOUN
ftr-343	472	4	and	and	CCONJ
ftr-343	472	5	muller	muller	NOUN
ftr-343	472	6	,	,	PUNCT
ftr-343	472	7	supra	supra	PROPN
ftr-343	472	8	note	note	PROPN
ftr-343	472	9	15	15	NUM
ftr-343	472	10	,	,	PUNCT
ftr-343	472	11	at	at	ADP
ftr-343	472	12	34	34	NUM
ftr-343	472	13	-	-	SYM
ftr-343	472	14	37	37	NUM
ftr-343	472	15	;	;	PUNCT
ftr-343	473	1	brack	brack	VERB
ftr-343	473	2	et	et	PROPN
ftr-343	473	3	al	al	PROPN
ftr-343	473	4	.	.	PROPN
ftr-343	473	5	,	,	PUNCT
ftr-343	473	6	supra	supra	PROPN
ftr-343	473	7	note	note	PROPN
ftr-343	473	8	57	57	NUM
ftr-343	473	9	,	,	PUNCT
ftr-343	473	10	at	at	ADP
ftr-343	473	11	85	85	NUM
ftr-343	473	12	-	-	SYM
ftr-343	473	13	87	87	NUM
ftr-343	473	14	;	;	PUNCT
ftr-343	473	15	de	de	X
ftr-343	473	16	cendra	cendra	PROPN
ftr-343	473	17	,	,	PUNCT
ftr-343	473	18	supra	supra	PROPN
ftr-343	473	19	note	note	NOUN
ftr-343	473	20	12	12	NUM
ftr-343	473	21	,	,	PUNCT
ftr-343	473	22	at	at	ADP
ftr-343	473	23	139	139	NUM
ftr-343	473	24	-	-	SYM
ftr-343	473	25	41	41	NUM
ftr-343	473	26	;	;	PUNCT
ftr-343	473	27	pauwelyn	pauwelyn	NOUN
ftr-343	473	28	,	,	PUNCT
ftr-343	473	29	u.s	u.s	PROPN
ftr-343	473	30	.	.	PROPN
ftr-343	473	31	federal	federal	ADJ
ftr-343	473	32	climate	climate	NOUN
ftr-343	473	33	policy	policy	NOUN
ftr-343	473	34	,	,	PUNCT
ftr-343	473	35	supra	supra	PROPN
ftr-343	473	36	note	note	NOUN
ftr-343	473	37	15	15	NUM
ftr-343	473	38	,	,	PUNCT
ftr-343	473	39	at	at	ADP
ftr-343	473	40	20	20	NUM
ftr-343	473	41	,	,	PUNCT
ftr-343	473	42	n.52	n.52	ADV
ftr-343	473	43	;	;	PUNCT
ftr-343	473	44	genasci	genasci	PROPN
ftr-343	473	45	,	,	PUNCT
ftr-343	473	46	supra	supra	PROPN
ftr-343	473	47	note	note	NOUN
ftr-343	473	48	12	12	NUM
ftr-343	473	49	,	,	PUNCT
ftr-343	473	50	at	at	ADP
ftr-343	473	51	36	36	NUM
ftr-343	473	52	;	;	PUNCT
ftr-343	473	53	avner	avner	PROPN
ftr-343	473	54	,	,	PUNCT
ftr-343	473	55	supra	supra	PROPN
ftr-343	473	56	note	note	PROPN
ftr-343	473	57	15	15	NUM
ftr-343	473	58	,	,	PUNCT
ftr-343	473	59	at	at	ADP
ftr-343	473	60	27	27	NUM
ftr-343	473	61	.	.	PUNCT
ftr-343	473	62	footnote	footnote	VERB
ftr-343	473	63	60	60	NUM
ftr-343	473	64	to	to	PART
ftr-343	473	65	annex	annex	VERB
ftr-343	473	66	i	i	PRON
ftr-343	473	67	of	of	ADP
ftr-343	473	68	the	the	DET
ftr-343	473	69	ascm	ascm	NOUN
ftr-343	473	70	states	state	VERB
ftr-343	473	71	explicitly	explicitly	ADV
ftr-343	473	72	that	that	SCONJ
ftr-343	473	73	the	the	DET
ftr-343	473	74	vat	vat	NOUN
ftr-343	473	75	is	be	AUX
ftr-343	473	76	handled	handle	VERB
ftr-343	473	77	by	by	ADP
ftr-343	473	78	paragraph	paragraph	NOUN
ftr-343	473	79	(	(	PUNCT
ftr-343	473	80	g	g	NOUN
ftr-343	473	81	)	)	PUNCT
ftr-343	473	82	and	and	CCONJ
ftr-343	473	83	not	not	PART
ftr-343	473	84	by	by	ADP
ftr-343	473	85	paragraph	paragraph	NOUN
ftr-343	473	86	(	(	PUNCT
ftr-343	473	87	h	h	NOUN
ftr-343	473	88	)	)	PUNCT
ftr-343	473	89	.	.	PUNCT
ftr-343	474	1	hufbauer	hufbauer	PROPN
ftr-343	474	2	,	,	PUNCT
ftr-343	474	3	charnovitz	charnovitz	PROPN
ftr-343	474	4	,	,	PUNCT
ftr-343	474	5	and	and	CCONJ
ftr-343	474	6	kim	kim	PROPN
ftr-343	474	7	seem	seem	VERB
ftr-343	474	8	to	to	PART
ftr-343	474	9	suggest	suggest	VERB
ftr-343	474	10	that	that	SCONJ
ftr-343	474	11	ascm	ascm	NOUN
ftr-343	474	12	footnote	footnote	VERB
ftr-343	474	13	61	61	NUM
ftr-343	474	14	implies	imply	VERB
ftr-343	474	15	that	that	SCONJ
ftr-343	474	16	btas	bta	NOUN
ftr-343	474	17	might	might	AUX
ftr-343	474	18	be	be	AUX
ftr-343	474	19	allowed	allow	VERB
ftr-343	474	20	for	for	ADP
ftr-343	474	21	energy	energy	NOUN
ftr-343	474	22	taxes	taxis	NOUN
ftr-343	474	23	,	,	PUNCT
ftr-343	474	24	as	as	ADP
ftr-343	474	25	psci	psci	NOUN
ftr-343	474	26	taxes	taxis	NOUN
ftr-343	474	27	,	,	PUNCT
ftr-343	474	28	before	before	ADP
ftr-343	474	29	stating	state	VERB
ftr-343	474	30	:	:	PUNCT
ftr-343	474	31	“	"	PUNCT
ftr-343	474	32	of	of	ADP
ftr-343	474	33	course	course	NOUN
ftr-343	474	34	,	,	PUNCT
ftr-343	474	35	by	by	ADP
ftr-343	474	36	its	its	PRON
ftr-343	474	37	own	own	ADJ
ftr-343	474	38	terms	term	NOUN
ftr-343	474	39	,	,	PUNCT
ftr-343	474	40	item	item	NOUN
ftr-343	474	41	(	(	PUNCT
ftr-343	474	42	h	h	NOUN
ftr-343	474	43	)	)	PUNCT
ftr-343	474	44	applies	apply	VERB
ftr-343	474	45	only	only	ADV
ftr-343	474	46	to	to	ADP
ftr-343	474	47	‘	'	PUNCT
ftr-343	474	48	prior	prior	ADJ
ftr-343	474	49	-	-	PUNCT
ftr-343	474	50	stage	stage	NOUN
ftr-343	474	51	cumulative	cumulative	ADJ
ftr-343	474	52	indirect	indirect	ADJ
ftr-343	474	53	taxes	taxis	NOUN
ftr-343	474	54	.	.	PUNCT
ftr-343	474	55	’	'	PUNCT
ftr-343	475	1	the	the	DET
ftr-343	475	2	carbon	carbon	NOUN
ftr-343	475	3	taxes	taxis	NOUN
ftr-343	475	4	being	be	AUX
ftr-343	475	5	proposed	propose	VERB
ftr-343	475	6	are	be	AUX
ftr-343	475	7	not	not	PART
ftr-343	475	8	designed	design	VERB
ftr-343	475	9	to	to	PART
ftr-343	475	10	be	be	AUX
ftr-343	475	11	cumulative	cumulative	ADJ
ftr-343	475	12	.	.	PUNCT
ftr-343	475	13	.	.	PUNCT
ftr-343	475	14	.	.	PUNCT
ftr-343	475	15	.	.	PUNCT
ftr-343	475	16	”	"	PUNCT
ftr-343	476	1	hufbauer	hufbauer	PROPN
ftr-343	476	2	,	,	PUNCT
ftr-343	476	3	charnovitz	charnovitz	PROPN
ftr-343	476	4	&	&	CCONJ
ftr-343	476	5	kim	kim	PROPN
ftr-343	476	6	,	,	PUNCT
ftr-343	476	7	supra	supra	PROPN
ftr-343	476	8	note	note	NOUN
ftr-343	476	9	9	9	NUM
ftr-343	476	10	,	,	PUNCT
ftr-343	476	11	at	at	ADP
ftr-343	476	12	44	44	NUM
ftr-343	476	13	-	-	SYM
ftr-343	476	14	45	45	NUM
ftr-343	476	15	.	.	PUNCT
ftr-343	477	1	cumulative	cumulative	ADJ
ftr-343	477	2	taxation	taxation	NOUN
ftr-343	477	3	would	would	AUX
ftr-343	477	4	occur	occur	VERB
ftr-343	477	5	if	if	SCONJ
ftr-343	477	6	carbon	carbon	NOUN
ftr-343	477	7	taxed	tax	VERB
ftr-343	477	8	at	at	ADP
ftr-343	477	9	one	one	NUM
ftr-343	477	10	stage	stage	NOUN
ftr-343	477	11	in	in	ADP
ftr-343	477	12	the	the	DET
ftr-343	477	13	production	production	NOUN
ftr-343	477	14	-	-	PUNCT
ftr-343	477	15	distribution	distribution	NOUN
ftr-343	477	16	process	process	NOUN
ftr-343	477	17	were	be	AUX
ftr-343	477	18	also	also	ADV
ftr-343	477	19	taxed	tax	VERB
ftr-343	477	20	at	at	ADP
ftr-343	477	21	a	a	DET
ftr-343	477	22	later	later	ADJ
ftr-343	477	23	stage	stage	NOUN
ftr-343	477	24	,	,	PUNCT
ftr-343	477	25	without	without	ADP
ftr-343	477	26	relief	relief	NOUN
ftr-343	477	27	for	for	ADP
ftr-343	477	28	the	the	DET
ftr-343	477	29	tax	tax	NOUN
ftr-343	477	30	levied	levy	VERB
ftr-343	477	31	earlier	early	ADV
ftr-343	477	32	.	.	PUNCT
ftr-343	478	1	see	see	VERB
ftr-343	478	2	hoerner	hoerner	NOUN
ftr-343	478	3	and	and	CCONJ
ftr-343	478	4	muller	muller	NOUN
ftr-343	478	5	,	,	PUNCT
ftr-343	478	6	supra	supra	PROPN
ftr-343	478	7	note	note	PROPN
ftr-343	478	8	15	15	NUM
ftr-343	478	9	,	,	PUNCT
ftr-343	478	10	at	at	ADP
ftr-343	478	11	36	36	NUM
ftr-343	478	12	.	.	PUNCT
ftr-343	479	1	some	some	DET
ftr-343	479	2	recent	recent	ADJ
ftr-343	479	3	literature	literature	NOUN
ftr-343	479	4	to	to	ADP
ftr-343	479	5	a	a	DET
ftr-343	479	6	“	"	PUNCT
ftr-343	479	7	carbon	carbon	NOUN
ftr-343	479	8	-	-	PUNCT
ftr-343	479	9	added	add	VERB
ftr-343	479	10	tax	tax	NOUN
ftr-343	479	11	”	"	PUNCT
ftr-343	479	12	(	(	PUNCT
ftr-343	479	13	cat	cat	NOUN
ftr-343	479	14	)	)	PUNCT
ftr-343	479	15	suggests	suggest	VERB
ftr-343	479	16	clearly	clearly	ADV
ftr-343	479	17	that	that	SCONJ
ftr-343	479	18	such	such	DET
ftr-343	479	19	a	a	DET
ftr-343	479	20	design	design	NOUN
ftr-343	479	21	is	be	AUX
ftr-343	479	22	generally	generally	ADV
ftr-343	479	23	not	not	PART
ftr-343	479	24	intended	intend	VERB
ftr-343	479	25	.	.	PUNCT
ftr-343	480	1	for	for	ADP
ftr-343	480	2	references	reference	NOUN
ftr-343	480	3	to	to	ADP
ftr-343	480	4	this	this	DET
ftr-343	480	5	literature	literature	NOUN
ftr-343	480	6	and	and	CCONJ
ftr-343	480	7	an	an	DET
ftr-343	480	8	explanation	explanation	NOUN
ftr-343	480	9	of	of	ADP
ftr-343	480	10	why	why	SCONJ
ftr-343	480	11	the	the	DET
ftr-343	480	12	cat	cat	NOUN
ftr-343	480	13	does	do	AUX
ftr-343	480	14	not	not	PART
ftr-343	480	15	deserve	deserve	VERB
ftr-343	480	16	serious	serious	ADJ
ftr-343	480	17	attention	attention	NOUN
ftr-343	480	18	–	–	PUNCT
ftr-343	480	19	not	not	PART
ftr-343	480	20	because	because	SCONJ
ftr-343	480	21	carbon	carbon	NOUN
ftr-343	480	22	taxes	taxis	NOUN
ftr-343	480	23	should	should	AUX
ftr-343	480	24	be	be	AUX
ftr-343	480	25	cumulative	cumulative	ADJ
ftr-343	480	26	,	,	PUNCT
ftr-343	480	27	but	but	CCONJ
ftr-343	480	28	because	because	SCONJ
ftr-343	480	29	the	the	DET
ftr-343	480	30	administrative	administrative	ADJ
ftr-343	480	31	techniques	technique	NOUN
ftr-343	480	32	of	of	ADP
ftr-343	480	33	the	the	DET
ftr-343	480	34	value	value	NOUN
ftr-343	480	35	added	add	VERB
ftr-343	480	36	tax	tax	NOUN
ftr-343	480	37	can	can	AUX
ftr-343	480	38	not	not	PART
ftr-343	480	39	be	be	AUX
ftr-343	480	40	applied	apply	VERB
ftr-343	480	41	to	to	ADP
ftr-343	480	42	the	the	DET
ftr-343	480	43	cat	cat	NOUN
ftr-343	480	44	.	.	PUNCT
ftr-343	481	1	see	see	VERB
ftr-343	481	2	charles	charles	PROPN
ftr-343	481	3	e.	e.	PROPN
ftr-343	481	4	mclure	mclure	PROPN
ftr-343	481	5	,	,	PUNCT
ftr-343	481	6	jr	jr	PROPN
ftr-343	481	7	.	.	PROPN
ftr-343	481	8	,	,	PUNCT
ftr-343	481	9	the	the	DET
ftr-343	481	10	carbon	carbon	NOUN
ftr-343	481	11	-	-	PUNCT
ftr-343	481	12	added	add	VERB
ftr-343	481	13	tax	tax	NOUN
ftr-343	481	14	:	:	PUNCT
ftr-343	481	15	an	an	DET
ftr-343	481	16	idea	idea	NOUN
ftr-343	481	17	whose	whose	DET
ftr-343	481	18	time	time	NOUN
ftr-343	481	19	should	should	AUX
ftr-343	481	20	never	never	ADV
ftr-343	481	21	come	come	VERB
ftr-343	481	22	,	,	PUNCT
ftr-343	481	23	4	4	NUM
ftr-343	481	24	carbon	carbon	NOUN
ftr-343	481	25	&	&	CCONJ
ftr-343	481	26	climate	climate	PROPN
ftr-343	481	27	l.	l.	PROPN
ftr-343	481	28	rev	rev	PROPN
ftr-343	481	29	.	.	PROPN
ftr-343	482	1	250	250	NUM
ftr-343	482	2	(	(	PUNCT
ftr-343	482	3	2010	2010	NUM
ftr-343	482	4	)	)	PUNCT
ftr-343	482	5	.	.	PUNCT
ftr-343	483	1	61	61	NUM
ftr-343	483	2	.	.	X
ftr-343	483	3	demaret	demaret	NOUN
ftr-343	483	4	and	and	CCONJ
ftr-343	483	5	stewardson	stewardson	NOUN
ftr-343	483	6	refer	refer	VERB
ftr-343	483	7	to	to	ADP
ftr-343	483	8	an	an	DET
ftr-343	483	9	apparently	apparently	ADV
ftr-343	483	10	undocumented	undocumented	ADJ
ftr-343	483	11	“	"	PUNCT
ftr-343	483	12	gentleman	gentleman	NOUN
ftr-343	483	13	’s	’s	PART
ftr-343	483	14	agreement	agreement	NOUN
ftr-343	483	15	”	"	PUNCT
ftr-343	483	16	made	make	VERB
ftr-343	483	17	during	during	ADP
ftr-343	483	18	the	the	DET
ftr-343	483	19	uruguay	uruguay	PROPN
ftr-343	483	20	round	round	NOUN
ftr-343	483	21	negotiations	negotiation	NOUN
ftr-343	483	22	regarding	regard	VERB
ftr-343	483	23	the	the	DET
ftr-343	483	24	purpose	purpose	NOUN
ftr-343	483	25	of	of	ADP
ftr-343	483	26	ascm	ascm	NOUN
ftr-343	483	27	footnote	footnote	VERB
ftr-343	483	28	61	61	NUM
ftr-343	483	29	.	.	PUNCT
ftr-343	483	30	demaret	demaret	PROPN
ftr-343	483	31	&	&	CCONJ
ftr-343	483	32	stewardson	stewardson	PROPN
ftr-343	483	33	,	,	PUNCT
ftr-343	483	34	supra	supra	PROPN
ftr-343	483	35	note	note	PROPN
ftr-343	483	36	15	15	NUM
ftr-343	483	37	,	,	PUNCT
ftr-343	483	38	at	at	ADP
ftr-343	483	39	30	30	NUM
ftr-343	483	40	.	.	PUNCT
ftr-343	484	1	they	they	PRON
ftr-343	484	2	note	note	VERB
ftr-343	484	3	that	that	SCONJ
ftr-343	484	4	an	an	DET
ftr-343	484	5	official	official	NOUN
ftr-343	484	6	of	of	ADP
ftr-343	484	7	the	the	DET
ftr-343	484	8	office	office	NOUN
ftr-343	484	9	of	of	ADP
ftr-343	484	10	the	the	DET
ftr-343	484	11	u.s	u.s	PROPN
ftr-343	484	12	.	.	PROPN
ftr-343	484	13	trade	trade	PROPN
ftr-343	484	14	representative	representative	NOUN
ftr-343	484	15	has	have	AUX
ftr-343	484	16	written	write	VERB
ftr-343	484	17	regarding	regard	VERB
ftr-343	484	18	the	the	DET
ftr-343	484	19	footnote	footnote	NOUN
ftr-343	484	20	,	,	PUNCT
ftr-343	484	21	“	"	PUNCT
ftr-343	484	22	the	the	DET
ftr-343	484	23	change	change	NOUN
ftr-343	484	24	.	.	PUNCT
ftr-343	484	25	.	.	PUNCT
ftr-343	485	1	.	.	PUNCT
ftr-343	486	1	was	be	AUX
ftr-343	486	2	never	never	ADV
ftr-343	486	3	intended	intend	VERB
ftr-343	486	4	to	to	PART
ftr-343	486	5	fundamentally	fundamentally	ADV
ftr-343	486	6	expand	expand	VERB
ftr-343	486	7	the	the	DET
ftr-343	486	8	rights	right	NOUN
ftr-343	486	9	of	of	ADP
ftr-343	486	10	countries	country	NOUN
ftr-343	486	11	to	to	PART
ftr-343	486	12	apply	apply	VERB
ftr-343	486	13	border	border	NOUN
ftr-343	486	14	adjustments	adjustment	NOUN
ftr-343	486	15	for	for	ADP
ftr-343	486	16	a	a	DET
ftr-343	486	17	broad	broad	ADJ
ftr-343	486	18	range	range	NOUN
ftr-343	486	19	of	of	ADP
ftr-343	486	20	taxes	taxis	NOUN
ftr-343	486	21	on	on	ADP
ftr-343	486	22	energy	energy	NOUN
ftr-343	486	23	.	.	PUNCT
ftr-343	486	24	”	"	PUNCT
ftr-343	487	1	it	it	PRON
ftr-343	487	2	seems	seem	VERB
ftr-343	487	3	to	to	PART
ftr-343	487	4	be	be	AUX
ftr-343	487	5	generally	generally	ADV
ftr-343	487	6	agreed	agree	VERB
ftr-343	487	7	that	that	SCONJ
ftr-343	487	8	this	this	DET
ftr-343	487	9	argument	argument	NOUN
ftr-343	487	10	,	,	PUNCT
ftr-343	487	11	even	even	ADV
ftr-343	487	12	if	if	SCONJ
ftr-343	487	13	documented	document	VERB
ftr-343	487	14	,	,	PUNCT
ftr-343	487	15	would	would	AUX
ftr-343	487	16	carry	carry	VERB
ftr-343	487	17	little	little	ADJ
ftr-343	487	18	weight	weight	NOUN
ftr-343	487	19	in	in	ADP
ftr-343	487	20	a	a	DET
ftr-343	487	21	dispute	dispute	NOUN
ftr-343	487	22	before	before	ADP
ftr-343	487	23	the	the	DET
ftr-343	487	24	wto	wto	PROPN
ftr-343	487	25	.	.	PUNCT
ftr-343	488	1	see	see	VERB
ftr-343	488	2	biermann	biermann	PROPN
ftr-343	488	3	&	&	CCONJ
ftr-343	488	4	brohm	brohm	PROPN
ftr-343	488	5	,	,	PUNCT
ftr-343	488	6	“	"	PUNCT
ftr-343	488	7	strategic	strategic	ADJ
ftr-343	488	8	role	role	NOUN
ftr-343	488	9	,	,	PUNCT
ftr-343	488	10	”	"	PUNCT
ftr-343	488	11	supra	supra	NOUN
ftr-343	488	12	note	note	NOUN
ftr-343	488	13	12	12	NUM
ftr-343	488	14	,	,	PUNCT
ftr-343	488	15	at	at	ADP
ftr-343	488	16	297	297	NUM
ftr-343	488	17	,	,	PUNCT
ftr-343	488	18	and	and	CCONJ
ftr-343	488	19	hufbauer	hufbauer	NOUN
ftr-343	488	20	,	,	PUNCT
ftr-343	488	21	charnovitz	charnovitz	PROPN
ftr-343	488	22	&	&	CCONJ
ftr-343	488	23	kim	kim	PROPN
ftr-343	488	24	,	,	PUNCT
ftr-343	488	25	supra	supra	PROPN
ftr-343	488	26	note	note	NOUN
ftr-343	488	27	9	9	NUM
ftr-343	488	28	,	,	PUNCT
ftr-343	488	29	at	at	ADP
ftr-343	488	30	46	46	NUM
ftr-343	488	31	.	.	PUNCT
ftr-343	488	32	2011	2011	NUM
ftr-343	488	33	]	]	PUNCT
ftr-343	489	1	border	border	NOUN
ftr-343	489	2	adjustments	adjustment	NOUN
ftr-343	489	3	for	for	ADP
ftr-343	489	4	carbon	carbon	NOUN
ftr-343	489	5	taxes	taxis	NOUN
ftr-343	489	6	249	249	NUM
ftr-343	489	7	relevance	relevance	NOUN
ftr-343	489	8	in	in	ADP
ftr-343	489	9	determining	determine	VERB
ftr-343	489	10	whether	whether	SCONJ
ftr-343	489	11	border	border	NOUN
ftr-343	489	12	adjustments	adjustment	NOUN
ftr-343	489	13	would	would	AUX
ftr-343	489	14	be	be	AUX
ftr-343	489	15	allowed	allow	VERB
ftr-343	489	16	for	for	ADP
ftr-343	489	17	carbon	carbon	NOUN
ftr-343	489	18	taxes.62	taxes.62	NOUN
ftr-343	489	19	unfortunately	unfortunately	ADV
ftr-343	489	20	,	,	PUNCT
ftr-343	489	21	deciding	decide	VERB
ftr-343	489	22	that	that	SCONJ
ftr-343	489	23	the	the	DET
ftr-343	489	24	rules	rule	NOUN
ftr-343	489	25	on	on	ADP
ftr-343	489	26	psci	psci	NOUN
ftr-343	489	27	taxes	taxis	NOUN
ftr-343	489	28	are	be	AUX
ftr-343	489	29	not	not	PART
ftr-343	489	30	relevant	relevant	ADJ
ftr-343	489	31	for	for	ADP
ftr-343	489	32	the	the	DET
ftr-343	489	33	present	present	ADJ
ftr-343	489	34	discussion	discussion	NOUN
ftr-343	489	35	does	do	AUX
ftr-343	489	36	not	not	PART
ftr-343	489	37	shed	shed	VERB
ftr-343	489	38	much	much	ADJ
ftr-343	489	39	light	light	NOUN
ftr-343	489	40	on	on	ADP
ftr-343	489	41	whether	whether	SCONJ
ftr-343	489	42	taxes	taxis	NOUN
ftr-343	489	43	on	on	ADP
ftr-343	489	44	carbon	carbon	NOUN
ftr-343	489	45	and	and	CCONJ
ftr-343	489	46	energy	energy	NOUN
ftr-343	489	47	are	be	AUX
ftr-343	489	48	eligible	eligible	ADJ
ftr-343	489	49	for	for	ADP
ftr-343	489	50	border	border	NOUN
ftr-343	489	51	adjustments	adjustment	NOUN
ftr-343	489	52	.	.	PUNCT
ftr-343	490	1	de	de	X
ftr-343	490	2	cendra	cendra	PROPN
ftr-343	490	3	has	have	AUX
ftr-343	490	4	noted	note	VERB
ftr-343	490	5	,	,	PUNCT
ftr-343	490	6	“	"	PUNCT
ftr-343	490	7	the	the	DET
ftr-343	490	8	scm	scm	PROPN
ftr-343	490	9	agreement	agreement	NOUN
ftr-343	490	10	does	do	AUX
ftr-343	490	11	not	not	PART
ftr-343	490	12	explicitly	explicitly	ADV
ftr-343	490	13	prohibit	prohibit	VERB
ftr-343	490	14	btas	bta	NOUN
ftr-343	490	15	for	for	ADP
ftr-343	490	16	energy	energy	NOUN
ftr-343	490	17	taxes	taxis	NOUN
ftr-343	490	18	in	in	ADP
ftr-343	490	19	non	non	ADJ
ftr-343	490	20	-	-	ADJ
ftr-343	490	21	cumulative	cumulative	ADJ
ftr-343	490	22	tax	tax	NOUN
ftr-343	490	23	systems	system	NOUN
ftr-343	490	24	and	and	CCONJ
ftr-343	490	25	,	,	PUNCT
ftr-343	490	26	further	far	ADV
ftr-343	490	27	,	,	PUNCT
ftr-343	490	28	it	it	PRON
ftr-343	490	29	does	do	AUX
ftr-343	490	30	not	not	PART
ftr-343	490	31	provide	provide	VERB
ftr-343	490	32	any	any	DET
ftr-343	490	33	guidance	guidance	NOUN
ftr-343	490	34	on	on	ADP
ftr-343	490	35	the	the	DET
ftr-343	490	36	issue	issue	NOUN
ftr-343	490	37	.	.	PUNCT
ftr-343	491	1	”63	”63	PROPN
ftr-343	491	2	hufbauer	hufbauer	PROPN
ftr-343	491	3	,	,	PUNCT
ftr-343	491	4	charnovitz	charnovitz	PROPN
ftr-343	491	5	,	,	PUNCT
ftr-343	491	6	and	and	CCONJ
ftr-343	491	7	kim	kim	PROPN
ftr-343	491	8	reach	reach	VERB
ftr-343	491	9	an	an	DET
ftr-343	491	10	equally	equally	ADV
ftr-343	491	11	agnostic	agnostic	ADJ
ftr-343	491	12	conclusion	conclusion	NOUN
ftr-343	491	13	:	:	PUNCT
ftr-343	492	1	[	[	X
ftr-343	492	2	o]ne	o]ne	NOUN
ftr-343	492	3	could	could	AUX
ftr-343	492	4	argue	argue	VERB
ftr-343	492	5	that	that	SCONJ
ftr-343	492	6	the	the	DET
ftr-343	492	7	ascm	ascm	NOUN
ftr-343	492	8	has	have	AUX
ftr-343	492	9	clarified	clarify	VERB
ftr-343	492	10	that	that	SCONJ
ftr-343	492	11	status	status	NOUN
ftr-343	492	12	of	of	ADP
ftr-343	492	13	energy	energy	NOUN
ftr-343	492	14	taxes	taxis	NOUN
ftr-343	492	15	–	–	PUNCT
ftr-343	492	16	as	as	SCONJ
ftr-343	492	17	compared	compare	VERB
ftr-343	492	18	to	to	ADP
ftr-343	492	19	the	the	DET
ftr-343	492	20	gatt	gatt	PROPN
ftr-343	492	21	era	era	NOUN
ftr-343	492	22	,	,	PUNCT
ftr-343	492	23	when	when	SCONJ
ftr-343	492	24	they	they	PRON
ftr-343	492	25	were	be	AUX
ftr-343	492	26	mysterious	mysterious	ADJ
ftr-343	492	27	“	"	PUNCT
ftr-343	492	28	taxes	taxis	NOUN
ftr-343	492	29	occultes	occulte	NOUN
ftr-343	492	30	”	"	PUNCT
ftr-343	492	31	–	–	PUNCT
ftr-343	492	32	and	and	CCONJ
ftr-343	492	33	that	that	SCONJ
ftr-343	492	34	energy	energy	NOUN
ftr-343	492	35	taxes	taxis	NOUN
ftr-343	492	36	can	can	AUX
ftr-343	492	37	now	now	ADV
ftr-343	492	38	be	be	AUX
ftr-343	492	39	rebated	rebate	VERB
ftr-343	492	40	upon	upon	SCONJ
ftr-343	492	41	export	export	NOUN
ftr-343	492	42	.	.	PUNCT
ftr-343	493	1	conversely	conversely	ADV
ftr-343	493	2	,	,	PUNCT
ftr-343	493	3	one	one	PRON
ftr-343	493	4	could	could	AUX
ftr-343	493	5	also	also	ADV
ftr-343	493	6	argue	argue	VERB
ftr-343	493	7	that	that	SCONJ
ftr-343	493	8	the	the	DET
ftr-343	493	9	possibility	possibility	NOUN
ftr-343	493	10	for	for	ADP
ftr-343	493	11	such	such	DET
ftr-343	493	12	an	an	DET
ftr-343	493	13	export	export	NOUN
ftr-343	493	14	rebate	rebate	NOUN
ftr-343	493	15	remains	remain	VERB
ftr-343	493	16	uncertain	uncertain	ADJ
ftr-343	493	17	in	in	ADP
ftr-343	493	18	the	the	DET
ftr-343	493	19	ascm	ascm	NOUN
ftr-343	493	20	or	or	CCONJ
ftr-343	493	21	that	that	SCONJ
ftr-343	493	22	the	the	DET
ftr-343	493	23	ascm	ascm	NOUN
ftr-343	493	24	actually	actually	ADV
ftr-343	493	25	prohibits	prohibit	VERB
ftr-343	493	26	energy	energy	NOUN
ftr-343	493	27	btas	bta	NOUN
ftr-343	493	28	on	on	ADP
ftr-343	493	29	exports.64	exports.64	PROPN
ftr-343	493	30	iii	iii	PROPN
ftr-343	493	31	.	.	PUNCT
ftr-343	493	32	parsing	parse	VERB
ftr-343	493	33	the	the	DET
ftr-343	493	34	basic	basic	ADJ
ftr-343	493	35	rules	rule	NOUN
ftr-343	493	36	the	the	DET
ftr-343	493	37	basic	basic	ADJ
ftr-343	493	38	international	international	ADJ
ftr-343	493	39	trade	trade	NOUN
ftr-343	493	40	rules	rule	NOUN
ftr-343	493	41	can	can	AUX
ftr-343	493	42	usefully	usefully	ADV
ftr-343	493	43	be	be	AUX
ftr-343	493	44	subdivided	subdivide	VERB
ftr-343	493	45	into	into	ADP
ftr-343	493	46	(	(	PUNCT
ftr-343	493	47	1	1	X
ftr-343	493	48	)	)	PUNCT
ftr-343	493	49	those	those	PRON
ftr-343	493	50	pertaining	pertain	VERB
ftr-343	493	51	to	to	ADP
ftr-343	493	52	national	national	ADJ
ftr-343	493	53	treatment	treatment	NOUN
ftr-343	493	54	of	of	ADP
ftr-343	493	55	imports	import	NOUN
ftr-343	493	56	and	and	CCONJ
ftr-343	493	57	to	to	PART
ftr-343	493	58	export	export	VERB
ftr-343	493	59	subsidies	subsidy	NOUN
ftr-343	493	60	and	and	CCONJ
ftr-343	493	61	(	(	PUNCT
ftr-343	493	62	2	2	NUM
ftr-343	493	63	)	)	PUNCT
ftr-343	493	64	that	that	SCONJ
ftr-343	493	65	pertaining	pertain	VERB
ftr-343	493	66	to	to	ADP
ftr-343	493	67	the	the	DET
ftr-343	493	68	treatment	treatment	NOUN
ftr-343	493	69	of	of	ADP
ftr-343	493	70	trade	trade	NOUN
ftr-343	493	71	with	with	ADP
ftr-343	493	72	different	different	ADJ
ftr-343	493	73	countries	country	NOUN
ftr-343	493	74	,	,	PUNCT
ftr-343	493	75	the	the	DET
ftr-343	493	76	most	most	ADV
ftr-343	493	77	-	-	PUNCT
ftr-343	493	78	favored	favor	VERB
ftr-343	493	79	nation	nation	NOUN
ftr-343	493	80	provision	provision	NOUN
ftr-343	493	81	.	.	PUNCT
ftr-343	494	1	the	the	DET
ftr-343	494	2	former	former	ADJ
ftr-343	494	3	prohibit	prohibit	VERB
ftr-343	494	4	discriminatory	discriminatory	ADJ
ftr-343	494	5	treatment	treatment	NOUN
ftr-343	494	6	of	of	ADP
ftr-343	494	7	products	product	NOUN
ftr-343	494	8	in	in	ADP
ftr-343	494	9	bilateral	bilateral	ADJ
ftr-343	494	10	trade	trade	NOUN
ftr-343	494	11	,	,	PUNCT
ftr-343	494	12	the	the	DET
ftr-343	494	13	latter	latter	ADJ
ftr-343	494	14	prohibits	prohibit	VERB
ftr-343	494	15	discriminatory	discriminatory	ADJ
ftr-343	494	16	treatment	treatment	NOUN
ftr-343	494	17	of	of	ADP
ftr-343	494	18	trade	trade	NOUN
ftr-343	494	19	with	with	ADP
ftr-343	494	20	different	different	ADJ
ftr-343	494	21	countries	country	NOUN
ftr-343	494	22	.	.	PUNCT
ftr-343	495	1	62	62	NUM
ftr-343	495	2	.	.	PUNCT
ftr-343	495	3	de	de	X
ftr-343	495	4	cendra	cendra	PROPN
ftr-343	495	5	,	,	PUNCT
ftr-343	495	6	supra	supra	PROPN
ftr-343	495	7	note	note	NOUN
ftr-343	495	8	12	12	NUM
ftr-343	495	9	,	,	PUNCT
ftr-343	495	10	at	at	ADP
ftr-343	495	11	140	140	NUM
ftr-343	495	12	(	(	PUNCT
ftr-343	495	13	“	"	PUNCT
ftr-343	495	14	what	what	PRON
ftr-343	495	15	becomes	become	VERB
ftr-343	495	16	clear	clear	ADJ
ftr-343	495	17	from	from	ADP
ftr-343	495	18	the	the	DET
ftr-343	495	19	reading	reading	NOUN
ftr-343	495	20	of	of	ADP
ftr-343	495	21	footnote	footnote	NOUN
ftr-343	495	22	61	61	NUM
ftr-343	495	23	is	be	AUX
ftr-343	495	24	that	that	SCONJ
ftr-343	495	25	its	its	PRON
ftr-343	495	26	wording	wording	NOUN
ftr-343	495	27	does	do	AUX
ftr-343	495	28	not	not	PART
ftr-343	495	29	imply	imply	VERB
ftr-343	495	30	that	that	SCONJ
ftr-343	495	31	other	other	ADJ
ftr-343	495	32	taxes	taxis	NOUN
ftr-343	495	33	occultes	occulte	NOUN
ftr-343	495	34	are	be	AUX
ftr-343	495	35	prior	prior	ADJ
ftr-343	495	36	stage	stage	NOUN
ftr-343	495	37	cumulative	cumulative	ADJ
ftr-343	495	38	indirect	indirect	ADJ
ftr-343	495	39	taxes	taxis	NOUN
ftr-343	495	40	.	.	PUNCT
ftr-343	495	41	”	"	PUNCT
ftr-343	495	42	)	)	PUNCT
ftr-343	496	1	(	(	PUNCT
ftr-343	496	2	emphasis	emphasis	NOUN
ftr-343	496	3	in	in	ADP
ftr-343	496	4	original	original	ADJ
ftr-343	496	5	suppressed	suppress	VERB
ftr-343	496	6	)	)	PUNCT
ftr-343	496	7	.	.	PUNCT
ftr-343	497	1	given	give	VERB
ftr-343	497	2	this	this	PRON
ftr-343	497	3	,	,	PUNCT
ftr-343	497	4	the	the	DET
ftr-343	497	5	discussion	discussion	NOUN
ftr-343	497	6	of	of	ADP
ftr-343	497	7	the	the	DET
ftr-343	497	8	implication	implication	NOUN
ftr-343	497	9	of	of	ADP
ftr-343	497	10	the	the	DET
ftr-343	497	11	vienna	vienna	PROPN
ftr-343	497	12	convention	convention	NOUN
ftr-343	497	13	on	on	ADP
ftr-343	497	14	the	the	DET
ftr-343	497	15	law	law	NOUN
ftr-343	497	16	of	of	ADP
ftr-343	497	17	treaties	treaty	NOUN
ftr-343	497	18	in	in	ADP
ftr-343	497	19	biermann	biermann	NOUN
ftr-343	497	20	and	and	CCONJ
ftr-343	497	21	brohm	brohm	PROPN
ftr-343	497	22	,	,	PUNCT
ftr-343	497	23	strategic	strategic	ADJ
ftr-343	497	24	role	role	NOUN
ftr-343	497	25	,	,	PUNCT
ftr-343	497	26	supra	supra	PROPN
ftr-343	497	27	note	note	NOUN
ftr-343	497	28	12	12	NUM
ftr-343	497	29	,	,	PUNCT
ftr-343	497	30	at	at	ADP
ftr-343	497	31	296	296	NUM
ftr-343	497	32	-	-	SYM
ftr-343	497	33	98	98	NUM
ftr-343	497	34	,	,	PUNCT
ftr-343	497	35	seems	seem	VERB
ftr-343	497	36	beside	beside	ADP
ftr-343	497	37	the	the	DET
ftr-343	497	38	point	point	NOUN
ftr-343	497	39	.	.	PUNCT
ftr-343	498	1	even	even	ADV
ftr-343	498	2	if	if	SCONJ
ftr-343	498	3	btas	bta	NOUN
ftr-343	498	4	were	be	AUX
ftr-343	498	5	to	to	PART
ftr-343	498	6	be	be	AUX
ftr-343	498	7	allowed	allow	VERB
ftr-343	498	8	for	for	ADP
ftr-343	498	9	carbon	carbon	NOUN
ftr-343	498	10	taxes	taxis	NOUN
ftr-343	498	11	,	,	PUNCT
ftr-343	498	12	under	under	ADP
ftr-343	498	13	the	the	DET
ftr-343	498	14	annex	annex	ADJ
ftr-343	498	15	ii	ii	NOUN
ftr-343	498	16	“	"	PUNCT
ftr-343	498	17	guidelines	guideline	NOUN
ftr-343	498	18	,	,	PUNCT
ftr-343	498	19	”	"	PUNCT
ftr-343	498	20	they	they	PRON
ftr-343	498	21	would	would	AUX
ftr-343	498	22	be	be	AUX
ftr-343	498	23	limited	limit	VERB
ftr-343	498	24	to	to	ADP
ftr-343	498	25	“	"	PUNCT
ftr-343	498	26	taxes	taxis	NOUN
ftr-343	498	27	levied	levy	VERB
ftr-343	498	28	on	on	ADP
ftr-343	498	29	inputs	input	NOUN
ftr-343	498	30	that	that	PRON
ftr-343	498	31	are	be	AUX
ftr-343	498	32	consumed	consume	VERB
ftr-343	498	33	in	in	ADP
ftr-343	498	34	the	the	DET
ftr-343	498	35	production	production	NOUN
ftr-343	498	36	of	of	ADP
ftr-343	498	37	the	the	DET
ftr-343	498	38	exported	export	VERB
ftr-343	498	39	product	product	NOUN
ftr-343	498	40	.	.	PUNCT
ftr-343	498	41	”	"	PUNCT
ftr-343	499	1	presumably	presumably	ADV
ftr-343	499	2	,	,	PUNCT
ftr-343	499	3	they	they	PRON
ftr-343	499	4	would	would	AUX
ftr-343	499	5	not	not	PART
ftr-343	499	6	be	be	AUX
ftr-343	499	7	allowed	allow	VERB
ftr-343	499	8	for	for	ADP
ftr-343	499	9	taxes	taxis	NOUN
ftr-343	499	10	on	on	ADP
ftr-343	499	11	carbon	carbon	NOUN
ftr-343	499	12	consumed	consume	VERB
ftr-343	499	13	in	in	ADP
ftr-343	499	14	transportation	transportation	NOUN
ftr-343	499	15	of	of	ADP
ftr-343	499	16	either	either	CCONJ
ftr-343	499	17	the	the	DET
ftr-343	499	18	exported	export	VERB
ftr-343	499	19	product	product	NOUN
ftr-343	499	20	or	or	CCONJ
ftr-343	499	21	inputs	input	NOUN
ftr-343	499	22	thereto	thereto	VERB
ftr-343	499	23	,	,	PUNCT
ftr-343	499	24	and	and	CCONJ
ftr-343	499	25	perhaps	perhaps	ADV
ftr-343	499	26	they	they	PRON
ftr-343	499	27	would	would	AUX
ftr-343	499	28	not	not	PART
ftr-343	499	29	be	be	AUX
ftr-343	499	30	allowed	allow	VERB
ftr-343	499	31	for	for	ADP
ftr-343	499	32	taxes	taxis	NOUN
ftr-343	499	33	on	on	ADP
ftr-343	499	34	carbon	carbon	NOUN
ftr-343	499	35	consumed	consume	VERB
ftr-343	499	36	in	in	ADP
ftr-343	499	37	prior	prior	ADJ
ftr-343	499	38	stages	stage	NOUN
ftr-343	499	39	of	of	ADP
ftr-343	499	40	production	production	NOUN
ftr-343	499	41	.	.	PUNCT
ftr-343	500	1	63	63	NUM
ftr-343	500	2	.	.	X
ftr-343	500	3	de	de	X
ftr-343	500	4	cendra	cendra	PROPN
ftr-343	500	5	,	,	PUNCT
ftr-343	500	6	supra	supra	PROPN
ftr-343	500	7	note	note	NOUN
ftr-343	500	8	12	12	NUM
ftr-343	500	9	,	,	PUNCT
ftr-343	500	10	at	at	ADP
ftr-343	500	11	140	140	NUM
ftr-343	500	12	.	.	NOUN
ftr-343	500	13	64	64	NUM
ftr-343	500	14	.	.	PUNCT
ftr-343	501	1	hufbauer	hufbauer	PROPN
ftr-343	501	2	,	,	PUNCT
ftr-343	501	3	charnovitz	charnovitz	PROPN
ftr-343	501	4	&	&	CCONJ
ftr-343	501	5	kim	kim	PROPN
ftr-343	501	6	,	,	PUNCT
ftr-343	501	7	supra	supra	PROPN
ftr-343	501	8	note	note	NOUN
ftr-343	501	9	9	9	NUM
ftr-343	501	10	,	,	PUNCT
ftr-343	501	11	at	at	ADP
ftr-343	501	12	46	46	NUM
ftr-343	501	13	.	.	PUNCT
ftr-343	502	1	250	250	NUM
ftr-343	502	2	florida	florida	PROPN
ftr-343	502	3	tax	tax	NOUN
ftr-343	502	4	review	review	NOUN
ftr-343	502	5	[	[	X
ftr-343	502	6	vol	vol	NOUN
ftr-343	502	7	.	.	PUNCT
ftr-343	503	1	11:4	11:4	NUM
ftr-343	503	2	a.	a.	NOUN
ftr-343	503	3	national	national	ADJ
ftr-343	503	4	treatment	treatment	NOUN
ftr-343	503	5	and	and	CCONJ
ftr-343	503	6	export	export	NOUN
ftr-343	503	7	subsidies	subsidy	NOUN
ftr-343	503	8	the	the	DET
ftr-343	503	9	concept	concept	NOUN
ftr-343	503	10	of	of	ADP
ftr-343	503	11	“	"	PUNCT
ftr-343	503	12	like	like	ADJ
ftr-343	503	13	products	product	NOUN
ftr-343	503	14	”	"	PUNCT
ftr-343	503	15	plays	play	VERB
ftr-343	503	16	a	a	DET
ftr-343	503	17	key	key	ADJ
ftr-343	503	18	role	role	NOUN
ftr-343	503	19	in	in	ADP
ftr-343	503	20	both	both	DET
ftr-343	503	21	gatt	gatt	NOUN
ftr-343	503	22	article	article	NOUN
ftr-343	503	23	iii.2	iii.2	PROPN
ftr-343	503	24	,	,	PUNCT
ftr-343	503	25	which	which	PRON
ftr-343	503	26	defines	define	VERB
ftr-343	503	27	national	national	ADJ
ftr-343	503	28	treatment	treatment	NOUN
ftr-343	503	29	,	,	PUNCT
ftr-343	503	30	and	and	CCONJ
ftr-343	503	31	footnote	footnote	VERB
ftr-343	503	32	1	1	NUM
ftr-343	503	33	to	to	ADP
ftr-343	503	34	article	article	NOUN
ftr-343	503	35	i	i	PRON
ftr-343	503	36	of	of	ADP
ftr-343	503	37	the	the	DET
ftr-343	503	38	ascm	ascm	NOUN
ftr-343	503	39	,	,	PUNCT
ftr-343	503	40	which	which	PRON
ftr-343	503	41	defines	define	VERB
ftr-343	503	42	export	export	NOUN
ftr-343	503	43	subsidies	subsidy	NOUN
ftr-343	503	44	.	.	PUNCT
ftr-343	504	1	btas	bta	NOUN
ftr-343	504	2	are	be	AUX
ftr-343	504	3	allowed	allow	VERB
ftr-343	504	4	only	only	ADV
ftr-343	504	5	for	for	ADP
ftr-343	504	6	taxes	taxis	NOUN
ftr-343	504	7	on	on	ADP
ftr-343	504	8	like	like	ADP
ftr-343	504	9	products	product	NOUN
ftr-343	504	10	.	.	PUNCT
ftr-343	505	1	this	this	PRON
ftr-343	505	2	raises	raise	VERB
ftr-343	505	3	two	two	NUM
ftr-343	505	4	closely	closely	ADV
ftr-343	505	5	interrelated	interrelated	ADJ
ftr-343	505	6	questions	question	NOUN
ftr-343	505	7	:	:	PUNCT
ftr-343	505	8	whether	whether	SCONJ
ftr-343	505	9	carbon	carbon	NOUN
ftr-343	505	10	taxes	taxis	NOUN
ftr-343	505	11	are	be	AUX
ftr-343	505	12	levied	levy	VERB
ftr-343	505	13	on	on	ADP
ftr-343	505	14	products	product	NOUN
ftr-343	505	15	and	and	CCONJ
ftr-343	505	16	whether	whether	SCONJ
ftr-343	505	17	differences	difference	NOUN
ftr-343	505	18	in	in	ADP
ftr-343	505	19	carbon	carbon	NOUN
ftr-343	505	20	intensity	intensity	NOUN
ftr-343	505	21	make	make	VERB
ftr-343	505	22	products	product	NOUN
ftr-343	505	23	unlike	unlike	ADP
ftr-343	505	24	,	,	PUNCT
ftr-343	505	25	a	a	DET
ftr-343	505	26	prerequisite	prerequisite	NOUN
ftr-343	505	27	for	for	ADP
ftr-343	505	28	basing	base	VERB
ftr-343	505	29	btas	bta	NOUN
ftr-343	505	30	on	on	ADP
ftr-343	505	31	the	the	DET
ftr-343	505	32	carbon	carbon	NOUN
ftr-343	505	33	content	content	NOUN
ftr-343	505	34	of	of	ADP
ftr-343	505	35	traded	trade	VERB
ftr-343	505	36	products	product	NOUN
ftr-343	505	37	.	.	PUNCT
ftr-343	506	1	1	1	X
ftr-343	506	2	.	.	X
ftr-343	506	3	are	be	AUX
ftr-343	506	4	carbon	carbon	NOUN
ftr-343	506	5	taxes	taxis	NOUN
ftr-343	506	6	levied	levy	VERB
ftr-343	506	7	on	on	ADP
ftr-343	506	8	products	product	NOUN
ftr-343	506	9	?	?	PUNCT
ftr-343	507	1	under	under	ADP
ftr-343	507	2	gatt	gatt	NOUN
ftr-343	507	3	article	article	NOUN
ftr-343	507	4	iii.2	iii.2	PROPN
ftr-343	507	5	and	and	CCONJ
ftr-343	507	6	ii.2(a	ii.2(a	NOUN
ftr-343	507	7	)	)	PUNCT
ftr-343	507	8	,	,	PUNCT
ftr-343	507	9	btas	bta	NOUN
ftr-343	507	10	are	be	AUX
ftr-343	507	11	allowed	allow	VERB
ftr-343	507	12	only	only	ADV
ftr-343	507	13	for	for	ADP
ftr-343	507	14	taxes	taxis	NOUN
ftr-343	507	15	that	that	PRON
ftr-343	507	16	are	be	AUX
ftr-343	507	17	levied	levy	VERB
ftr-343	507	18	“	"	PUNCT
ftr-343	507	19	directly	directly	ADV
ftr-343	507	20	or	or	CCONJ
ftr-343	507	21	indirectly	indirectly	ADV
ftr-343	507	22	”	"	PUNCT
ftr-343	507	23	on	on	ADP
ftr-343	507	24	products	product	NOUN
ftr-343	507	25	,	,	PUNCT
ftr-343	507	26	including	include	VERB
ftr-343	507	27	those	those	PRON
ftr-343	507	28	“	"	PUNCT
ftr-343	507	29	in	in	ADP
ftr-343	507	30	respect	respect	NOUN
ftr-343	507	31	of	of	ADP
ftr-343	507	32	an	an	DET
ftr-343	507	33	article	article	NOUN
ftr-343	507	34	from	from	ADP
ftr-343	507	35	which	which	PRON
ftr-343	507	36	the	the	DET
ftr-343	507	37	imported	import	VERB
ftr-343	507	38	product	product	NOUN
ftr-343	507	39	has	have	AUX
ftr-343	507	40	been	be	AUX
ftr-343	507	41	manufactured	manufacture	VERB
ftr-343	507	42	or	or	CCONJ
ftr-343	507	43	produced	produce	VERB
ftr-343	507	44	in	in	ADP
ftr-343	507	45	whole	whole	NOUN
ftr-343	507	46	or	or	CCONJ
ftr-343	507	47	in	in	ADP
ftr-343	507	48	part	part	NOUN
ftr-343	507	49	.	.	PUNCT
ftr-343	507	50	”	"	PUNCT
ftr-343	508	1	carbon	carbon	NOUN
ftr-343	508	2	taxes	taxis	NOUN
ftr-343	508	3	are	be	AUX
ftr-343	508	4	clearly	clearly	ADV
ftr-343	508	5	not	not	PART
ftr-343	508	6	levied	levy	VERB
ftr-343	508	7	“	"	PUNCT
ftr-343	508	8	directly	directly	ADV
ftr-343	508	9	”	"	PUNCT
ftr-343	508	10	on	on	ADP
ftr-343	508	11	products	product	NOUN
ftr-343	508	12	.	.	PUNCT
ftr-343	509	1	the	the	DET
ftr-343	509	2	question	question	NOUN
ftr-343	509	3	,	,	PUNCT
ftr-343	509	4	then	then	ADV
ftr-343	509	5	,	,	PUNCT
ftr-343	509	6	is	be	AUX
ftr-343	509	7	whether	whether	SCONJ
ftr-343	509	8	they	they	PRON
ftr-343	509	9	are	be	AUX
ftr-343	509	10	levied	levy	VERB
ftr-343	509	11	either	either	CCONJ
ftr-343	509	12	“	"	PUNCT
ftr-343	509	13	indirectly	indirectly	ADV
ftr-343	509	14	”	"	PUNCT
ftr-343	509	15	on	on	ADP
ftr-343	509	16	a	a	DET
ftr-343	509	17	product	product	NOUN
ftr-343	509	18	or	or	CCONJ
ftr-343	509	19	on	on	ADP
ftr-343	509	20	“	"	PUNCT
ftr-343	509	21	an	an	DET
ftr-343	509	22	article	article	NOUN
ftr-343	509	23	”	"	PUNCT
ftr-343	509	24	from	from	ADP
ftr-343	509	25	which	which	PRON
ftr-343	509	26	the	the	DET
ftr-343	509	27	product	product	NOUN
ftr-343	509	28	in	in	ADP
ftr-343	509	29	question	question	NOUN
ftr-343	509	30	has	have	AUX
ftr-343	509	31	been	be	AUX
ftr-343	509	32	produced	produce	VERB
ftr-343	509	33	.	.	PUNCT
ftr-343	510	1	before	before	ADP
ftr-343	510	2	turning	turn	VERB
ftr-343	510	3	to	to	ADP
ftr-343	510	4	the	the	DET
ftr-343	510	5	first	first	ADJ
ftr-343	510	6	issue	issue	NOUN
ftr-343	510	7	,	,	PUNCT
ftr-343	510	8	it	it	PRON
ftr-343	510	9	will	will	AUX
ftr-343	510	10	be	be	AUX
ftr-343	510	11	useful	useful	ADJ
ftr-343	510	12	to	to	PART
ftr-343	510	13	dispose	dispose	VERB
ftr-343	510	14	of	of	ADP
ftr-343	510	15	the	the	DET
ftr-343	510	16	second	second	NOUN
ftr-343	510	17	.	.	PUNCT
ftr-343	511	1	the	the	DET
ftr-343	511	2	predominant	predominant	ADJ
ftr-343	511	3	view	view	NOUN
ftr-343	511	4	seems	seem	VERB
ftr-343	511	5	to	to	PART
ftr-343	511	6	be	be	AUX
ftr-343	511	7	that	that	PRON
ftr-343	511	8	carbon	carbon	NOUN
ftr-343	511	9	taxes	taxis	NOUN
ftr-343	511	10	are	be	AUX
ftr-343	511	11	not	not	PART
ftr-343	511	12	levied	levy	VERB
ftr-343	511	13	“	"	PUNCT
ftr-343	511	14	in	in	ADP
ftr-343	511	15	respect	respect	NOUN
ftr-343	511	16	of	of	ADP
ftr-343	511	17	an	an	DET
ftr-343	511	18	article	article	NOUN
ftr-343	511	19	from	from	ADP
ftr-343	511	20	which	which	PRON
ftr-343	511	21	the	the	DET
ftr-343	511	22	imported	import	VERB
ftr-343	511	23	product	product	NOUN
ftr-343	511	24	has	have	AUX
ftr-343	511	25	been	be	AUX
ftr-343	511	26	manufactured	manufacture	VERB
ftr-343	511	27	or	or	CCONJ
ftr-343	511	28	produced	produce	VERB
ftr-343	511	29	.	.	PUNCT
ftr-343	511	30	”	"	PUNCT
ftr-343	512	1	many	many	ADJ
ftr-343	512	2	of	of	ADP
ftr-343	512	3	those	those	PRON
ftr-343	512	4	who	who	PRON
ftr-343	512	5	hold	hold	VERB
ftr-343	512	6	this	this	DET
ftr-343	512	7	view	view	NOUN
ftr-343	512	8	cite	cite	VERB
ftr-343	512	9	the	the	DET
ftr-343	512	10	wording	wording	NOUN
ftr-343	512	11	of	of	ADP
ftr-343	512	12	the	the	DET
ftr-343	512	13	equally	equally	ADV
ftr-343	512	14	authentic	authentic	ADJ
ftr-343	512	15	french	french	ADJ
ftr-343	512	16	version	version	NOUN
ftr-343	512	17	:	:	PUNCT
ftr-343	512	18	“	"	PUNCT
ftr-343	512	19	une	une	X
ftr-343	512	20	marchandise	marchandise	PROPN
ftr-343	512	21	qui	qui	X
ftr-343	512	22	a	a	DET
ftr-343	512	23	été	été	PROPN
ftr-343	512	24	incorporée	incorporée	PROPN
ftr-343	512	25	dans	dans	PROPN
ftr-343	512	26	l’article	l’article	PROPN
ftr-343	512	27	importé	importé	PROPN
ftr-343	512	28	.	.	PUNCT
ftr-343	513	1	”65	”65	NOUN
ftr-343	513	2	of	of	ADP
ftr-343	513	3	course	course	NOUN
ftr-343	513	4	,	,	PUNCT
ftr-343	513	5	carbon	carbon	NOUN
ftr-343	513	6	that	that	PRON
ftr-343	513	7	is	be	AUX
ftr-343	513	8	emitted	emit	VERB
ftr-343	513	9	as	as	SCONJ
ftr-343	513	10	co2	co2	NOUN
ftr-343	513	11	is	be	AUX
ftr-343	513	12	not	not	PART
ftr-343	513	13	incorporated	incorporate	VERB
ftr-343	513	14	in	in	ADP
ftr-343	513	15	products	product	NOUN
ftr-343	513	16	.	.	PUNCT
ftr-343	514	1	a.	a.	NOUN
ftr-343	514	2	taxes	taxis	NOUN
ftr-343	514	3	on	on	ADP
ftr-343	514	4	process	process	NOUN
ftr-343	514	5	and	and	CCONJ
ftr-343	514	6	production	production	NOUN
ftr-343	514	7	methods	method	NOUN
ftr-343	514	8	in	in	ADP
ftr-343	514	9	the	the	DET
ftr-343	514	10	modern	modern	ADJ
ftr-343	514	11	debate	debate	NOUN
ftr-343	514	12	,	,	PUNCT
ftr-343	514	13	carbon	carbon	NOUN
ftr-343	514	14	taxes	taxis	NOUN
ftr-343	514	15	are	be	AUX
ftr-343	514	16	said	say	VERB
ftr-343	514	17	to	to	PART
ftr-343	514	18	be	be	AUX
ftr-343	514	19	based	base	VERB
ftr-343	514	20	on	on	ADP
ftr-343	514	21	“	"	PUNCT
ftr-343	514	22	process	process	NOUN
ftr-343	514	23	and	and	CCONJ
ftr-343	514	24	production	production	NOUN
ftr-343	514	25	methods	method	NOUN
ftr-343	514	26	”	"	PUNCT
ftr-343	514	27	(	(	PUNCT
ftr-343	514	28	ppms	ppm	NOUN
ftr-343	514	29	)	)	PUNCT
ftr-343	514	30	.	.	PUNCT
ftr-343	515	1	the	the	DET
ftr-343	515	2	key	key	ADJ
ftr-343	515	3	issue	issue	NOUN
ftr-343	515	4	is	be	AUX
ftr-343	515	5	thus	thus	ADV
ftr-343	515	6	whether	whether	SCONJ
ftr-343	515	7	btas	bta	NOUN
ftr-343	515	8	are	be	AUX
ftr-343	515	9	allowed	allow	VERB
ftr-343	515	10	for	for	ADP
ftr-343	515	11	taxes	taxis	NOUN
ftr-343	515	12	based	base	VERB
ftr-343	515	13	on	on	ADP
ftr-343	515	14	ppms	ppm	NOUN
ftr-343	515	15	.	.	PUNCT
ftr-343	516	1	the	the	DET
ftr-343	516	2	reference	reference	NOUN
ftr-343	516	3	in	in	ADP
ftr-343	516	4	gatt	gatt	PROPN
ftr-343	516	5	article	article	NOUN
ftr-343	516	6	iii.2	iii.2	PROPN
ftr-343	516	7	and	and	CCONJ
ftr-343	516	8	65	65	NUM
ftr-343	516	9	.	.	PUNCT
ftr-343	517	1	see	see	VERB
ftr-343	517	2	,	,	PUNCT
ftr-343	517	3	e.g.	e.g.	ADV
ftr-343	517	4	,	,	PUNCT
ftr-343	517	5	biermann	biermann	PROPN
ftr-343	517	6	&	&	CCONJ
ftr-343	517	7	brohm	brohm	PROPN
ftr-343	517	8	,	,	PUNCT
ftr-343	517	9	“	"	PUNCT
ftr-343	517	10	strategic	strategic	ADJ
ftr-343	517	11	role	role	NOUN
ftr-343	517	12	,	,	PUNCT
ftr-343	517	13	”	"	PUNCT
ftr-343	517	14	supra	supra	NOUN
ftr-343	517	15	note	note	NOUN
ftr-343	517	16	12	12	NUM
ftr-343	517	17	,	,	PUNCT
ftr-343	517	18	at	at	ADP
ftr-343	517	19	293	293	NUM
ftr-343	517	20	;	;	PUNCT
ftr-343	517	21	biermann	biermann	PROPN
ftr-343	517	22	&	&	CCONJ
ftr-343	517	23	brohm	brohm	PROPN
ftr-343	517	24	,	,	PUNCT
ftr-343	517	25	“	"	PUNCT
ftr-343	517	26	possible	possible	ADJ
ftr-343	517	27	tool	tool	NOUN
ftr-343	517	28	,	,	PUNCT
ftr-343	517	29	”	"	PUNCT
ftr-343	517	30	supra	supra	NOUN
ftr-343	517	31	note	note	NOUN
ftr-343	517	32	12	12	NUM
ftr-343	517	33	,	,	PUNCT
ftr-343	517	34	at	at	ADP
ftr-343	517	35	252	252	NUM
ftr-343	517	36	;	;	PUNCT
ftr-343	517	37	de	de	X
ftr-343	517	38	cendra	cendra	PROPN
ftr-343	517	39	,	,	PUNCT
ftr-343	517	40	supra	supra	PROPN
ftr-343	517	41	note	note	NOUN
ftr-343	517	42	12	12	NUM
ftr-343	517	43	,	,	PUNCT
ftr-343	517	44	at	at	ADP
ftr-343	517	45	138	138	NUM
ftr-343	517	46	;	;	PUNCT
ftr-343	517	47	ismer	ismer	NOUN
ftr-343	517	48	&	&	CCONJ
ftr-343	517	49	neuhoff	neuhoff	NOUN
ftr-343	517	50	,	,	PUNCT
ftr-343	517	51	supra	supra	ADJ
ftr-343	517	52	note	note	NOUN
ftr-343	517	53	1	1	NUM
ftr-343	517	54	,	,	PUNCT
ftr-343	517	55	at	at	ADP
ftr-343	517	56	146	146	NUM
ftr-343	517	57	n.2	n.2	NOUN
ftr-343	517	58	.	.	PUNCT
ftr-343	518	1	this	this	DET
ftr-343	518	2	wording	wording	NOUN
ftr-343	518	3	seems	seem	VERB
ftr-343	518	4	to	to	PART
ftr-343	518	5	require	require	VERB
ftr-343	518	6	that	that	SCONJ
ftr-343	518	7	the	the	DET
ftr-343	518	8	input	input	NOUN
ftr-343	518	9	be	be	AUX
ftr-343	518	10	physically	physically	ADV
ftr-343	518	11	incorporated	incorporate	VERB
ftr-343	518	12	.	.	PUNCT
ftr-343	519	1	in	in	ADP
ftr-343	519	2	that	that	DET
ftr-343	519	3	case	case	NOUN
ftr-343	519	4	,	,	PUNCT
ftr-343	519	5	as	as	SCONJ
ftr-343	519	6	biermann	biermann	PROPN
ftr-343	519	7	and	and	CCONJ
ftr-343	519	8	brohm	brohm	PROPN
ftr-343	519	9	say	say	VERB
ftr-343	519	10	,	,	PUNCT
ftr-343	519	11	this	this	DET
ftr-343	519	12	provision	provision	NOUN
ftr-343	519	13	is	be	AUX
ftr-343	519	14	not	not	PART
ftr-343	519	15	likely	likely	ADJ
ftr-343	519	16	to	to	PART
ftr-343	519	17	be	be	AUX
ftr-343	519	18	interpreted	interpret	VERB
ftr-343	519	19	to	to	PART
ftr-343	519	20	include	include	VERB
ftr-343	519	21	fuel	fuel	NOUN
ftr-343	519	22	or	or	CCONJ
ftr-343	519	23	energy	energy	NOUN
ftr-343	519	24	.	.	PUNCT
ftr-343	520	1	pauwelyn	pauwelyn	NOUN
ftr-343	520	2	agrees	agree	VERB
ftr-343	520	3	with	with	ADP
ftr-343	520	4	this	this	DET
ftr-343	520	5	interpretation	interpretation	NOUN
ftr-343	520	6	,	,	PUNCT
ftr-343	520	7	although	although	SCONJ
ftr-343	520	8	he	he	PRON
ftr-343	520	9	believes	believe	VERB
ftr-343	520	10	that	that	SCONJ
ftr-343	520	11	the	the	DET
ftr-343	520	12	word	word	NOUN
ftr-343	520	13	“	"	PUNCT
ftr-343	520	14	article	article	NOUN
ftr-343	520	15	”	"	PUNCT
ftr-343	520	16	in	in	ADP
ftr-343	520	17	the	the	DET
ftr-343	520	18	english	english	ADJ
ftr-343	520	19	version	version	NOUN
ftr-343	520	20	might	might	AUX
ftr-343	520	21	be	be	AUX
ftr-343	520	22	interpreted	interpret	VERB
ftr-343	520	23	to	to	PART
ftr-343	520	24	include	include	VERB
ftr-343	520	25	fuel	fuel	NOUN
ftr-343	520	26	.	.	PUNCT
ftr-343	521	1	pauwelyn	pauwelyn	ADJ
ftr-343	521	2	,	,	PUNCT
ftr-343	521	3	u.s	u.s	PROPN
ftr-343	521	4	.	.	PROPN
ftr-343	521	5	federal	federal	ADJ
ftr-343	521	6	climate	climate	NOUN
ftr-343	521	7	policy	policy	NOUN
ftr-343	521	8	,	,	PUNCT
ftr-343	521	9	supra	supra	PROPN
ftr-343	521	10	note	note	NOUN
ftr-343	521	11	15	15	NUM
ftr-343	521	12	,	,	PUNCT
ftr-343	521	13	at	at	ADP
ftr-343	521	14	20	20	NUM
ftr-343	521	15	n.51	n.51	NOUN
ftr-343	521	16	.	.	PUNCT
ftr-343	522	1	although	although	SCONJ
ftr-343	522	2	not	not	PART
ftr-343	522	3	relying	rely	VERB
ftr-343	522	4	on	on	ADP
ftr-343	522	5	the	the	DET
ftr-343	522	6	french	french	NOUN
ftr-343	522	7	,	,	PUNCT
ftr-343	522	8	pitschas	pitschas	PROPN
ftr-343	522	9	concludes	conclude	VERB
ftr-343	522	10	,	,	PUNCT
ftr-343	522	11	based	base	VERB
ftr-343	522	12	on	on	ADP
ftr-343	522	13	his	his	PRON
ftr-343	522	14	reading	reading	NOUN
ftr-343	522	15	of	of	ADP
ftr-343	522	16	gatt	gatt	PROPN
ftr-343	522	17	article	article	PROPN
ftr-343	522	18	ii.2(a	ii.2(a	PROPN
ftr-343	522	19	)	)	PUNCT
ftr-343	522	20	,	,	PUNCT
ftr-343	522	21	that	that	SCONJ
ftr-343	522	22	“	"	PUNCT
ftr-343	522	23	since	since	SCONJ
ftr-343	522	24	energy	energy	NOUN
ftr-343	522	25	taxes	taxis	NOUN
ftr-343	522	26	are	be	AUX
ftr-343	522	27	taxes	taxis	NOUN
ftr-343	522	28	on	on	ADP
ftr-343	522	29	inputs	input	NOUN
ftr-343	522	30	not	not	PART
ftr-343	522	31	physically	physically	ADV
ftr-343	522	32	incorporated	incorporate	VERB
ftr-343	522	33	into	into	ADP
ftr-343	522	34	products	product	NOUN
ftr-343	522	35	,	,	PUNCT
ftr-343	522	36	they	they	PRON
ftr-343	522	37	can	can	AUX
ftr-343	522	38	not	not	PART
ftr-343	522	39	be	be	AUX
ftr-343	522	40	imposed	impose	VERB
ftr-343	522	41	on	on	ADP
ftr-343	522	42	imported	import	VERB
ftr-343	522	43	products	product	NOUN
ftr-343	522	44	.	.	PUNCT
ftr-343	523	1	”	"	PUNCT
ftr-343	523	2	pitschas	pitschas	PROPN
ftr-343	523	3	,	,	PUNCT
ftr-343	523	4	supra	supra	PROPN
ftr-343	523	5	note	note	PROPN
ftr-343	523	6	11	11	NUM
ftr-343	523	7	,	,	PUNCT
ftr-343	523	8	at	at	ADP
ftr-343	523	9	493	493	NUM
ftr-343	523	10	.	.	PUNCT
ftr-343	524	1	for	for	ADP
ftr-343	524	2	a	a	DET
ftr-343	524	3	contrary	contrary	ADJ
ftr-343	524	4	view	view	NOUN
ftr-343	524	5	,	,	PUNCT
ftr-343	524	6	see	see	VERB
ftr-343	524	7	the	the	DET
ftr-343	524	8	quotation	quotation	NOUN
ftr-343	524	9	from	from	ADP
ftr-343	524	10	hoerner	hoerner	NOUN
ftr-343	524	11	and	and	CCONJ
ftr-343	524	12	muller	muller	NOUN
ftr-343	524	13	in	in	ADP
ftr-343	524	14	the	the	DET
ftr-343	524	15	text	text	NOUN
ftr-343	524	16	infra	infra	NOUN
ftr-343	524	17	at	at	ADP
ftr-343	524	18	note	note	NOUN
ftr-343	524	19	70	70	NUM
ftr-343	524	20	.	.	PUNCT
ftr-343	525	1	2011	2011	NUM
ftr-343	525	2	]	]	PUNCT
ftr-343	525	3	border	border	NOUN
ftr-343	525	4	adjustments	adjustment	NOUN
ftr-343	525	5	for	for	ADP
ftr-343	525	6	carbon	carbon	NOUN
ftr-343	525	7	taxes	taxis	NOUN
ftr-343	525	8	251	251	NUM
ftr-343	525	9	footnote	footnote	NOUN
ftr-343	525	10	1	1	NUM
ftr-343	525	11	to	to	ADP
ftr-343	525	12	article	article	NOUN
ftr-343	525	13	i	i	PRON
ftr-343	525	14	of	of	ADP
ftr-343	525	15	the	the	DET
ftr-343	525	16	ascm	ascm	NOUN
ftr-343	525	17	to	to	ADP
ftr-343	525	18	taxes	taxis	NOUN
ftr-343	525	19	on	on	ADP
ftr-343	525	20	products	product	NOUN
ftr-343	525	21	would	would	AUX
ftr-343	525	22	seem	seem	VERB
ftr-343	525	23	to	to	PART
ftr-343	525	24	imply	imply	VERB
ftr-343	525	25	that	that	SCONJ
ftr-343	525	26	taxes	taxis	NOUN
ftr-343	525	27	based	base	VERB
ftr-343	525	28	on	on	ADP
ftr-343	525	29	ppms	ppm	NOUN
ftr-343	525	30	are	be	AUX
ftr-343	525	31	not	not	PART
ftr-343	525	32	adjustable.66	adjustable.66	ADP
ftr-343	525	33	an	an	DET
ftr-343	525	34	oft	oft	ADV
ftr-343	525	35	-	-	PUNCT
ftr-343	525	36	quoted	quote	VERB
ftr-343	525	37	statement	statement	NOUN
ftr-343	525	38	from	from	ADP
ftr-343	525	39	a	a	DET
ftr-343	525	40	2004	2004	NUM
ftr-343	525	41	publication	publication	NOUN
ftr-343	525	42	by	by	ADP
ftr-343	525	43	the	the	DET
ftr-343	525	44	wto	wto	PROPN
ftr-343	525	45	secretariat	secretariat	PROPN
ftr-343	525	46	,	,	PUNCT
ftr-343	525	47	a	a	DET
ftr-343	525	48	slightly	slightly	ADV
ftr-343	525	49	different	different	ADJ
ftr-343	525	50	version	version	NOUN
ftr-343	525	51	of	of	ADP
ftr-343	525	52	which	which	PRON
ftr-343	525	53	appeared	appear	VERB
ftr-343	525	54	on	on	ADP
ftr-343	525	55	the	the	DET
ftr-343	525	56	wto	wto	PROPN
ftr-343	525	57	website	website	NOUN
ftr-343	525	58	until	until	ADP
ftr-343	525	59	recently	recently	ADV
ftr-343	525	60	,	,	PUNCT
ftr-343	525	61	seems	seem	VERB
ftr-343	525	62	to	to	PART
ftr-343	525	63	confirm	confirm	VERB
ftr-343	525	64	this	this	DET
ftr-343	525	65	view	view	NOUN
ftr-343	525	66	.	.	PUNCT
ftr-343	526	1	it	it	PRON
ftr-343	526	2	states	state	VERB
ftr-343	526	3	:	:	PUNCT
ftr-343	526	4	under	under	ADP
ftr-343	526	5	existing	exist	VERB
ftr-343	526	6	gatt	gatt	NOUN
ftr-343	526	7	rules	rule	NOUN
ftr-343	526	8	and	and	CCONJ
ftr-343	526	9	jurisprudence	jurisprudence	NOUN
ftr-343	526	10	,	,	PUNCT
ftr-343	526	11	“	"	PUNCT
ftr-343	526	12	product	product	NOUN
ftr-343	526	13	”	"	PUNCT
ftr-343	526	14	taxes	taxis	NOUN
ftr-343	526	15	and	and	CCONJ
ftr-343	526	16	charges	charge	NOUN
ftr-343	526	17	can	can	AUX
ftr-343	526	18	be	be	AUX
ftr-343	526	19	adjusted	adjust	VERB
ftr-343	526	20	at	at	ADP
ftr-343	526	21	the	the	DET
ftr-343	526	22	border	border	NOUN
ftr-343	526	23	,	,	PUNCT
ftr-343	526	24	but	but	CCONJ
ftr-343	526	25	“	"	PUNCT
ftr-343	526	26	process	process	NOUN
ftr-343	526	27	”	"	PUNCT
ftr-343	526	28	taxes	taxis	NOUN
ftr-343	526	29	and	and	CCONJ
ftr-343	526	30	charges	charge	NOUN
ftr-343	526	31	by	by	ADP
ftr-343	526	32	and	and	CCONJ
ftr-343	526	33	large	large	ADJ
ftr-343	526	34	can	can	AUX
ftr-343	526	35	not	not	PART
ftr-343	526	36	.	.	PUNCT
ftr-343	527	1	for	for	ADP
ftr-343	527	2	example	example	NOUN
ftr-343	527	3	,	,	PUNCT
ftr-343	527	4	.	.	PUNCT
ftr-343	527	5	.	.	PUNCT
ftr-343	527	6	.	.	PUNCT
ftr-343	528	1	tax	tax	NOUN
ftr-343	528	2	on	on	ADP
ftr-343	528	3	the	the	DET
ftr-343	528	4	energy	energy	NOUN
ftr-343	528	5	consumed	consume	VERB
ftr-343	528	6	in	in	ADP
ftr-343	528	7	producing	produce	VERB
ftr-343	528	8	a	a	DET
ftr-343	528	9	ton	ton	NOUN
ftr-343	528	10	of	of	ADP
ftr-343	528	11	steel	steel	NOUN
ftr-343	528	12	can	can	AUX
ftr-343	528	13	not	not	PART
ftr-343	528	14	be	be	AUX
ftr-343	528	15	applied	apply	VERB
ftr-343	528	16	to	to	ADP
ftr-343	528	17	imported	import	VERB
ftr-343	528	18	steel	steel	NOUN
ftr-343	528	19	.	.	PUNCT
ftr-343	529	1	for	for	ADP
ftr-343	529	2	example	example	NOUN
ftr-343	529	3	,	,	PUNCT
ftr-343	529	4	a	a	DET
ftr-343	529	5	domestic	domestic	ADJ
ftr-343	529	6	tax	tax	NOUN
ftr-343	529	7	on	on	ADP
ftr-343	529	8	fuel	fuel	NOUN
ftr-343	529	9	can	can	AUX
ftr-343	529	10	be	be	AUX
ftr-343	529	11	applied	apply	VERB
ftr-343	529	12	perfectly	perfectly	ADV
ftr-343	529	13	legitimately	legitimately	ADV
ftr-343	529	14	to	to	ADP
ftr-343	529	15	imported	import	VERB
ftr-343	529	16	fuel	fuel	NOUN
ftr-343	529	17	.	.	PUNCT
ftr-343	530	1	but	but	CCONJ
ftr-343	530	2	a	a	DET
ftr-343	530	3	tax	tax	NOUN
ftr-343	530	4	on	on	ADP
ftr-343	530	5	the	the	DET
ftr-343	530	6	energy	energy	NOUN
ftr-343	530	7	consumed	consume	VERB
ftr-343	530	8	in	in	ADP
ftr-343	530	9	producing	produce	VERB
ftr-343	530	10	a	a	DET
ftr-343	530	11	ton	ton	NOUN
ftr-343	530	12	of	of	ADP
ftr-343	530	13	steel	steel	NOUN
ftr-343	530	14	(	(	PUNCT
ftr-343	530	15	a	a	DET
ftr-343	530	16	tax	tax	NOUN
ftr-343	530	17	on	on	ADP
ftr-343	530	18	the	the	DET
ftr-343	530	19	production	production	NOUN
ftr-343	530	20	process	process	NOUN
ftr-343	530	21	)	)	PUNCT
ftr-343	530	22	can	can	AUX
ftr-343	530	23	not	not	PART
ftr-343	530	24	be	be	AUX
ftr-343	530	25	applied	apply	VERB
ftr-343	530	26	to	to	ADP
ftr-343	530	27	imported	import	VERB
ftr-343	530	28	steel	steel	NOUN
ftr-343	530	29	,	,	PUNCT
ftr-343	530	30	even	even	ADV
ftr-343	530	31	if	if	SCONJ
ftr-343	530	32	it	it	PRON
ftr-343	530	33	is	be	AUX
ftr-343	530	34	charged	charge	VERB
ftr-343	530	35	on	on	ADP
ftr-343	530	36	domestically	domestically	ADV
ftr-343	530	37	produced	produce	VERB
ftr-343	530	38	steel	steel	NOUN
ftr-343	530	39	,	,	PUNCT
ftr-343	530	40	which	which	PRON
ftr-343	530	41	could	could	AUX
ftr-343	530	42	make	make	VERB
ftr-343	530	43	the	the	DET
ftr-343	530	44	imported	import	VERB
ftr-343	530	45	steel	steel	NOUN
ftr-343	530	46	cheaper	cheap	ADJ
ftr-343	530	47	(	(	PUNCT
ftr-343	530	48	and	and	CCONJ
ftr-343	530	49	presumably	presumably	ADV
ftr-343	530	50	less	less	ADV
ftr-343	530	51	environmentally	environmentally	ADV
ftr-343	530	52	friendly).67	friendly).67	VERB
ftr-343	530	53	by	by	ADP
ftr-343	530	54	comparison	comparison	NOUN
ftr-343	530	55	,	,	PUNCT
ftr-343	530	56	joost	joost	PROPN
ftr-343	530	57	pauwelyn	pauwelyn	NOUN
ftr-343	530	58	,	,	PUNCT
ftr-343	530	59	formerly	formerly	ADV
ftr-343	530	60	a	a	DET
ftr-343	530	61	legal	legal	ADJ
ftr-343	530	62	affairs	affair	NOUN
ftr-343	530	63	officer	officer	NOUN
ftr-343	530	64	with	with	ADP
ftr-343	530	65	the	the	DET
ftr-343	530	66	appellate	appellate	ADJ
ftr-343	530	67	body	body	NOUN
ftr-343	530	68	secretariat	secretariat	NOUN
ftr-343	530	69	of	of	ADP
ftr-343	530	70	the	the	DET
ftr-343	530	71	wto	wto	PROPN
ftr-343	530	72	,	,	PUNCT
ftr-343	530	73	finds	find	VERB
ftr-343	530	74	it	it	PRON
ftr-343	530	75	“	"	PUNCT
ftr-343	530	76	surprising	surprising	ADJ
ftr-343	530	77	”	"	PUNCT
ftr-343	530	78	that	that	SCONJ
ftr-343	530	79	the	the	DET
ftr-343	530	80	similar	similar	ADJ
ftr-343	530	81	statement	statement	NOUN
ftr-343	530	82	appeared	appear	VERB
ftr-343	530	83	on	on	ADP
ftr-343	530	84	the	the	DET
ftr-343	530	85	wto	wto	PROPN
ftr-343	530	86	website	website	NOUN
ftr-343	530	87	until	until	ADP
ftr-343	530	88	december	december	PROPN
ftr-343	530	89	2006,68	2006,68	NUM
ftr-343	530	90	and	and	CCONJ
ftr-343	530	91	states	state	VERB
ftr-343	530	92	that	that	SCONJ
ftr-343	530	93	“	"	PUNCT
ftr-343	530	94	a	a	DET
ftr-343	530	95	carbon	carbon	NOUN
ftr-343	530	96	tax	tax	NOUN
ftr-343	530	97	is	be	AUX
ftr-343	530	98	an	an	DET
ftr-343	530	99	indirect	indirect	ADJ
ftr-343	530	100	tax	tax	NOUN
ftr-343	530	101	applied	apply	VERB
ftr-343	530	102	at	at	ADP
ftr-343	530	103	least	least	ADJ
ftr-343	530	104	‘	'	PUNCT
ftr-343	530	105	indirectly	indirectly	ADV
ftr-343	530	106	’	'	PUNCT
ftr-343	530	107	to	to	ADP
ftr-343	530	108	products	product	NOUN
ftr-343	530	109	”	"	PUNCT
ftr-343	530	110	and	and	CCONJ
ftr-343	530	111	that	that	SCONJ
ftr-343	530	112	border	border	NOUN
ftr-343	530	113	adjustments	adjustment	NOUN
ftr-343	530	114	should	should	AUX
ftr-343	530	115	therefore	therefore	ADV
ftr-343	530	116	be	be	AUX
ftr-343	530	117	allowed	allow	VERB
ftr-343	530	118	for	for	ADP
ftr-343	530	119	66	66	NUM
ftr-343	530	120	.	.	PUNCT
ftr-343	531	1	for	for	ADP
ftr-343	531	2	a	a	DET
ftr-343	531	3	thorough	thorough	ADJ
ftr-343	531	4	analysis	analysis	NOUN
ftr-343	531	5	of	of	ADP
ftr-343	531	6	the	the	DET
ftr-343	531	7	gatt	gatt	NOUN
ftr-343	531	8	-	-	PUNCT
ftr-343	531	9	legality	legality	NOUN
ftr-343	531	10	of	of	ADP
ftr-343	531	11	trade	trade	NOUN
ftr-343	531	12	measures	measure	NOUN
ftr-343	531	13	under	under	ADP
ftr-343	531	14	both	both	CCONJ
ftr-343	531	15	the	the	DET
ftr-343	531	16	basic	basic	ADJ
ftr-343	531	17	trade	trade	NOUN
ftr-343	531	18	rules	rule	NOUN
ftr-343	531	19	and	and	CCONJ
ftr-343	531	20	gatt	gatt	NOUN
ftr-343	531	21	article	article	NOUN
ftr-343	531	22	xx	xx	NUM
ftr-343	531	23	,	,	PUNCT
ftr-343	531	24	see	see	VERB
ftr-343	531	25	steve	steve	PROPN
ftr-343	531	26	charnovitz	charnovitz	PROPN
ftr-343	531	27	,	,	PUNCT
ftr-343	531	28	the	the	DET
ftr-343	531	29	law	law	NOUN
ftr-343	531	30	of	of	ADP
ftr-343	531	31	environmental	environmental	ADJ
ftr-343	531	32	“	"	PUNCT
ftr-343	531	33	ppms	ppm	NOUN
ftr-343	531	34	”	"	PUNCT
ftr-343	531	35	in	in	ADP
ftr-343	531	36	the	the	DET
ftr-343	531	37	wto	wto	PROPN
ftr-343	531	38	:	:	PUNCT
ftr-343	531	39	debunking	debunk	VERB
ftr-343	531	40	the	the	DET
ftr-343	531	41	myth	myth	NOUN
ftr-343	531	42	of	of	ADP
ftr-343	531	43	illegality	illegality	NOUN
ftr-343	531	44	,	,	PUNCT
ftr-343	531	45	27	27	NUM
ftr-343	531	46	yale	yale	NOUN
ftr-343	531	47	j.	j.	PROPN
ftr-343	531	48	int’l	int’l	PROPN
ftr-343	531	49	l.	l.	PROPN
ftr-343	531	50	59	59	NUM
ftr-343	531	51	(	(	PUNCT
ftr-343	531	52	2002	2002	NUM
ftr-343	531	53	)	)	PUNCT
ftr-343	531	54	.	.	PUNCT
ftr-343	532	1	he	he	PRON
ftr-343	532	2	concludes	conclude	VERB
ftr-343	532	3	that	that	SCONJ
ftr-343	532	4	,	,	PUNCT
ftr-343	532	5	“	"	PUNCT
ftr-343	532	6	article	article	NOUN
ftr-343	532	7	xx	xx	PRON
ftr-343	532	8	will	will	AUX
ftr-343	532	9	be	be	AUX
ftr-343	532	10	central	central	ADJ
ftr-343	532	11	to	to	ADP
ftr-343	532	12	analysis	analysis	NOUN
ftr-343	532	13	of	of	ADP
ftr-343	532	14	ppms	ppm	NOUN
ftr-343	532	15	because	because	SCONJ
ftr-343	532	16	.	.	PUNCT
ftr-343	532	17	.	.	PUNCT
ftr-343	532	18	.	.	PUNCT
ftr-343	533	1	many	many	ADJ
ftr-343	533	2	ppms	ppm	NOUN
ftr-343	533	3	will	will	AUX
ftr-343	533	4	violate	violate	VERB
ftr-343	533	5	articles	article	NOUN
ftr-343	533	6	i	i	PRON
ftr-343	533	7	,	,	PUNCT
ftr-343	533	8	iii	iii	PROPN
ftr-343	533	9	,	,	PUNCT
ftr-343	533	10	or	or	CCONJ
ftr-343	533	11	xi	xi	PROPN
ftr-343	533	12	.	.	PUNCT
ftr-343	533	13	”	"	PUNCT
ftr-343	534	1	i	i	PRON
ftr-343	534	2	d.	d.	VERB
ftr-343	534	3	at	at	ADP
ftr-343	534	4	92	92	NUM
ftr-343	534	5	.	.	PUNCT
ftr-343	535	1	67	67	NUM
ftr-343	535	2	.	.	PUNCT
ftr-343	536	1	world	world	PROPN
ftr-343	536	2	trade	trade	PROPN
ftr-343	536	3	organization	organization	NOUN
ftr-343	536	4	,	,	PUNCT
ftr-343	536	5	trade	trade	NOUN
ftr-343	536	6	and	and	CCONJ
ftr-343	536	7	environment	environment	NOUN
ftr-343	536	8	at	at	ADP
ftr-343	536	9	the	the	DET
ftr-343	536	10	wto	wto	PROPN
ftr-343	536	11	21	21	NUM
ftr-343	536	12	(	(	PUNCT
ftr-343	536	13	2004	2004	NUM
ftr-343	536	14	)	)	PUNCT
ftr-343	536	15	,	,	PUNCT
ftr-343	536	16	http://www.wto.org/english/res_e/publications_e/trade_env_e.htm	http://www.wto.org/english/res_e/publications_e/trade_env_e.htm	PROPN
ftr-343	536	17	.	.	PUNCT
ftr-343	537	1	the	the	DET
ftr-343	537	2	slightly	slightly	ADV
ftr-343	537	3	different	different	ADJ
ftr-343	537	4	online	online	ADJ
ftr-343	537	5	statement	statement	NOUN
ftr-343	537	6	appeared	appear	VERB
ftr-343	537	7	under	under	ADP
ftr-343	537	8	the	the	DET
ftr-343	537	9	rubric	rubric	NOUN
ftr-343	537	10	of	of	ADP
ftr-343	537	11	“	"	PUNCT
ftr-343	537	12	cte	cte	NOUN
ftr-343	537	13	on	on	ADP
ftr-343	537	14	:	:	PUNCT
ftr-343	537	15	how	how	SCONJ
ftr-343	537	16	environmental	environmental	ADJ
ftr-343	537	17	taxes	taxis	NOUN
ftr-343	537	18	and	and	CCONJ
ftr-343	537	19	other	other	ADJ
ftr-343	537	20	requirements	requirement	NOUN
ftr-343	537	21	fit	fit	VERB
ftr-343	537	22	in	in	ADP
ftr-343	537	23	.	.	PUNCT
ftr-343	537	24	”	"	PUNCT
ftr-343	538	1	it	it	PRON
ftr-343	538	2	was	be	AUX
ftr-343	538	3	available	available	ADJ
ftr-343	538	4	on	on	ADP
ftr-343	538	5	the	the	DET
ftr-343	538	6	wto	wto	PROPN
ftr-343	538	7	website	website	NOUN
ftr-343	538	8	on	on	ADP
ftr-343	538	9	jul	jul	PROPN
ftr-343	538	10	.	.	PROPN
ftr-343	538	11	13	13	NUM
ftr-343	538	12	,	,	PUNCT
ftr-343	538	13	2009	2009	NUM
ftr-343	538	14	,	,	PUNCT
ftr-343	538	15	http://internet.corpei.ed/carpetas/cicomc/wtocd/	http://internet.corpei.ed/carpetas/cicomc/wtocd/	VERB
ftr-343	538	16	wto%20website	wto%20website	NOUN
ftr-343	538	17	/	/	SYM
ftr-343	538	18	snapshotofwtowebsiteinenglish	snapshotofwtowebsiteinenglish	NOUN
ftr-343	538	19	/	/	SYM
ftr-343	538	20	english	english	ADJ
ftr-343	538	21	/	/	SYM
ftr-343	538	22	tratop_e	tratop_e	NOUN
ftr-343	538	23	/	/	SYM
ftr-343	538	24	envir_e	envir_e	NOUN
ftr-343	538	25	/	/	SYM
ftr-343	538	26	cte0	cte0	NOUN
ftr-343	538	27	3_e.htm	3_e.htm	NUM
ftr-343	538	28	.	.	PUNCT
ftr-343	539	1	since	since	SCONJ
ftr-343	539	2	sept	sept	PROPN
ftr-343	539	3	.	.	PROPN
ftr-343	539	4	4	4	NUM
ftr-343	539	5	,	,	PUNCT
ftr-343	539	6	2009	2009	NUM
ftr-343	539	7	,	,	PUNCT
ftr-343	539	8	the	the	DET
ftr-343	539	9	author	author	NOUN
ftr-343	539	10	has	have	AUX
ftr-343	539	11	been	be	AUX
ftr-343	539	12	unable	unable	ADJ
ftr-343	539	13	to	to	PART
ftr-343	539	14	access	access	VERB
ftr-343	539	15	this	this	DET
ftr-343	539	16	page	page	NOUN
ftr-343	539	17	.	.	PUNCT
ftr-343	540	1	of	of	ADP
ftr-343	540	2	course	course	NOUN
ftr-343	540	3	,	,	PUNCT
ftr-343	540	4	the	the	DET
ftr-343	540	5	wto	wto	PROPN
ftr-343	540	6	recognizes	recognize	VERB
ftr-343	540	7	concerns	concern	NOUN
ftr-343	540	8	that	that	SCONJ
ftr-343	540	9	this	this	DET
ftr-343	540	10	interpretation	interpretation	NOUN
ftr-343	540	11	raises	raise	VERB
ftr-343	540	12	concerns	concern	NOUN
ftr-343	540	13	regarding	regard	VERB
ftr-343	540	14	competitiveness	competitiveness	NOUN
ftr-343	540	15	.	.	PUNCT
ftr-343	541	1	the	the	DET
ftr-343	541	2	statement	statement	NOUN
ftr-343	541	3	quoted	quote	VERB
ftr-343	541	4	in	in	ADP
ftr-343	541	5	the	the	DET
ftr-343	541	6	text	text	NOUN
ftr-343	541	7	continues	continue	VERB
ftr-343	541	8	:	:	PUNCT
ftr-343	541	9	for	for	ADP
ftr-343	541	10	this	this	DET
ftr-343	541	11	reason	reason	NOUN
ftr-343	541	12	,	,	PUNCT
ftr-343	541	13	there	there	PRON
ftr-343	541	14	is	be	VERB
ftr-343	541	15	some	some	DET
ftr-343	541	16	concern	concern	NOUN
ftr-343	541	17	that	that	SCONJ
ftr-343	541	18	the	the	DET
ftr-343	541	19	wto	wto	PROPN
ftr-343	541	20	rules	rule	NOUN
ftr-343	541	21	could	could	AUX
ftr-343	541	22	affect	affect	VERB
ftr-343	541	23	the	the	DET
ftr-343	541	24	competitiveness	competitiveness	NOUN
ftr-343	541	25	of	of	ADP
ftr-343	541	26	domestic	domestic	ADJ
ftr-343	541	27	producers	producer	NOUN
ftr-343	541	28	when	when	SCONJ
ftr-343	541	29	they	they	PRON
ftr-343	541	30	face	face	VERB
ftr-343	541	31	environmental	environmental	ADJ
ftr-343	541	32	process	process	NOUN
ftr-343	541	33	taxes	taxis	NOUN
ftr-343	541	34	and	and	CCONJ
ftr-343	541	35	charges	charge	NOUN
ftr-343	541	36	.	.	PUNCT
ftr-343	542	1	68	68	NUM
ftr-343	542	2	.	.	PUNCT
ftr-343	543	1	pauwelyn	pauwelyn	ADJ
ftr-343	543	2	,	,	PUNCT
ftr-343	543	3	u.s	u.s	PROPN
ftr-343	543	4	.	.	PROPN
ftr-343	543	5	federal	federal	ADJ
ftr-343	543	6	climate	climate	NOUN
ftr-343	543	7	policy	policy	NOUN
ftr-343	543	8	,	,	PUNCT
ftr-343	543	9	supra	supra	PROPN
ftr-343	543	10	note	note	NOUN
ftr-343	543	11	15	15	NUM
ftr-343	543	12	,	,	PUNCT
ftr-343	543	13	at	at	ADP
ftr-343	543	14	19	19	NUM
ftr-343	543	15	n.46	n.46	NOUN
ftr-343	543	16	.	.	PROPN
ftr-343	543	17	252	252	NUM
ftr-343	543	18	florida	florida	PROPN
ftr-343	543	19	tax	tax	NOUN
ftr-343	543	20	review	review	NOUN
ftr-343	544	1	[	[	X
ftr-343	544	2	vol	vol	NOUN
ftr-343	544	3	.	.	PUNCT
ftr-343	544	4	11:4	11:4	NUM
ftr-343	544	5	embedded	embed	VERB
ftr-343	544	6	carbon	carbon	NOUN
ftr-343	544	7	taxes.69	taxes.69	NOUN
ftr-343	544	8	in	in	ADP
ftr-343	544	9	support	support	NOUN
ftr-343	544	10	of	of	ADP
ftr-343	544	11	this	this	DET
ftr-343	544	12	conclusion	conclusion	NOUN
ftr-343	544	13	,	,	PUNCT
ftr-343	544	14	hoerner	hoerner	NOUN
ftr-343	544	15	and	and	CCONJ
ftr-343	544	16	muller	muller	NOUN
ftr-343	544	17	contend	contend	VERB
ftr-343	544	18	:	:	PUNCT
ftr-343	544	19	it	it	PRON
ftr-343	544	20	was	be	AUX
ftr-343	544	21	the	the	DET
ftr-343	544	22	intent	intent	NOUN
ftr-343	544	23	of	of	ADP
ftr-343	544	24	the	the	DET
ftr-343	544	25	gatt	gatt	PROPN
ftr-343	544	26	negotiators	negotiator	NOUN
ftr-343	544	27	that	that	PRON
ftr-343	544	28	process	process	VERB
ftr-343	544	29	as	as	ADV
ftr-343	544	30	well	well	ADV
ftr-343	544	31	as	as	ADP
ftr-343	544	32	product	product	NOUN
ftr-343	544	33	charges	charge	NOUN
ftr-343	544	34	be	be	AUX
ftr-343	544	35	border	border	NOUN
ftr-343	544	36	adjustable	adjustable	ADJ
ftr-343	544	37	.	.	PUNCT
ftr-343	545	1	records	record	NOUN
ftr-343	545	2	of	of	ADP
ftr-343	545	3	the	the	DET
ftr-343	545	4	discussions	discussion	NOUN
ftr-343	545	5	held	hold	VERB
ftr-343	545	6	in	in	ADP
ftr-343	545	7	drafting	draft	VERB
ftr-343	545	8	the	the	DET
ftr-343	545	9	havana	havana	PROPN
ftr-343	545	10	charter	charter	NOUN
ftr-343	545	11	for	for	ADP
ftr-343	545	12	an	an	DET
ftr-343	545	13	international	international	ADJ
ftr-343	545	14	trade	trade	NOUN
ftr-343	545	15	organization	organization	NOUN
ftr-343	545	16	,	,	PUNCT
ftr-343	545	17	which	which	PRON
ftr-343	545	18	served	serve	VERB
ftr-343	545	19	as	as	ADP
ftr-343	545	20	a	a	DET
ftr-343	545	21	basis	basis	NOUN
ftr-343	545	22	for	for	ADP
ftr-343	545	23	the	the	DET
ftr-343	545	24	gatt	gatt	NOUN
ftr-343	545	25	,	,	PUNCT
ftr-343	545	26	establishes	establish	VERB
ftr-343	545	27	that	that	SCONJ
ftr-343	545	28	all	all	DET
ftr-343	545	29	taxes	taxis	NOUN
ftr-343	545	30	on	on	ADP
ftr-343	545	31	inputs	input	NOUN
ftr-343	545	32	to	to	ADP
ftr-343	545	33	a	a	DET
ftr-343	545	34	product	product	NOUN
ftr-343	545	35	,	,	PUNCT
ftr-343	545	36	whether	whether	SCONJ
ftr-343	545	37	of	of	ADP
ftr-343	545	38	physically	physically	ADV
ftr-343	545	39	incorporated	incorporate	VERB
ftr-343	545	40	raw	raw	ADJ
ftr-343	545	41	materials	material	NOUN
ftr-343	545	42	or	or	CCONJ
ftr-343	545	43	process	process	NOUN
ftr-343	545	44	inputs	input	NOUN
ftr-343	545	45	or	or	CCONJ
ftr-343	545	46	outputs	output	NOUN
ftr-343	545	47	not	not	PART
ftr-343	545	48	physically	physically	ADV
ftr-343	545	49	incorporated	incorporate	VERB
ftr-343	545	50	,	,	PUNCT
ftr-343	545	51	were	be	AUX
ftr-343	545	52	intended	intend	VERB
ftr-343	545	53	to	to	PART
ftr-343	545	54	be	be	AUX
ftr-343	545	55	adjustable	adjustable	ADJ
ftr-343	545	56	.	.	PUNCT
ftr-343	546	1	the	the	DET
ftr-343	546	2	original	original	ADJ
ftr-343	546	3	draft	draft	NOUN
ftr-343	546	4	of	of	ADP
ftr-343	546	5	article	article	NOUN
ftr-343	546	6	iii:2	iii:2	ADV
ftr-343	546	7	referred	refer	VERB
ftr-343	546	8	to	to	ADP
ftr-343	546	9	taxes	taxis	NOUN
ftr-343	546	10	or	or	CCONJ
ftr-343	546	11	internal	internal	ADJ
ftr-343	546	12	charges	charge	NOUN
ftr-343	546	13	“	"	PUNCT
ftr-343	546	14	applied	apply	VERB
ftr-343	546	15	on	on	ADP
ftr-343	546	16	or	or	CCONJ
ftr-343	546	17	in	in	ADP
ftr-343	546	18	connection	connection	NOUN
ftr-343	546	19	with	with	ADP
ftr-343	546	20	like	like	ADJ
ftr-343	546	21	products	product	NOUN
ftr-343	546	22	.	.	PUNCT
ftr-343	546	23	”	"	PUNCT
ftr-343	547	1	this	this	DET
ftr-343	547	2	draft	draft	NOUN
ftr-343	547	3	was	be	AUX
ftr-343	547	4	rejected	reject	VERB
ftr-343	547	5	only	only	ADV
ftr-343	547	6	because	because	SCONJ
ftr-343	547	7	of	of	ADP
ftr-343	547	8	difficulties	difficulty	NOUN
ftr-343	547	9	in	in	ADP
ftr-343	547	10	translating	translate	VERB
ftr-343	547	11	it	it	PRON
ftr-343	547	12	into	into	ADP
ftr-343	547	13	french.70	french.70	ADJ
ftr-343	547	14	the	the	DET
ftr-343	547	15	decision	decision	NOUN
ftr-343	547	16	of	of	ADP
ftr-343	547	17	the	the	DET
ftr-343	547	18	gatt	gatt	PROPN
ftr-343	547	19	panel	panel	NOUN
ftr-343	547	20	in	in	ADP
ftr-343	547	21	the	the	DET
ftr-343	547	22	superfund	superfund	PROPN
ftr-343	547	23	case	case	NOUN
ftr-343	547	24	,	,	PUNCT
ftr-343	547	25	which	which	PRON
ftr-343	547	26	condoned	condone	VERB
ftr-343	547	27	u.s	u.s	PROPN
ftr-343	547	28	.	.	PROPN
ftr-343	547	29	legislation	legislation	NOUN
ftr-343	547	30	imposing	impose	VERB
ftr-343	547	31	btas	bta	NOUN
ftr-343	547	32	on	on	ADP
ftr-343	547	33	imports	import	NOUN
ftr-343	547	34	of	of	ADP
ftr-343	547	35	a	a	DET
ftr-343	547	36	gas	gas	NOUN
ftr-343	547	37	deemed	deem	VERB
ftr-343	547	38	to	to	PART
ftr-343	547	39	harm	harm	VERB
ftr-343	547	40	the	the	DET
ftr-343	547	41	environment	environment	NOUN
ftr-343	547	42	,	,	PUNCT
ftr-343	547	43	is	be	AUX
ftr-343	547	44	commonly	commonly	ADV
ftr-343	547	45	said	say	VERB
ftr-343	547	46	to	to	PART
ftr-343	547	47	provide	provide	VERB
ftr-343	547	48	reason	reason	NOUN
ftr-343	547	49	to	to	PART
ftr-343	547	50	believe	believe	VERB
ftr-343	547	51	that	that	SCONJ
ftr-343	547	52	btas	bta	NOUN
ftr-343	547	53	might	might	AUX
ftr-343	547	54	be	be	AUX
ftr-343	547	55	allowed	allow	VERB
ftr-343	547	56	for	for	ADP
ftr-343	547	57	taxes	taxis	NOUN
ftr-343	547	58	based	base	VERB
ftr-343	547	59	on	on	ADP
ftr-343	547	60	ppms	ppm	NOUN
ftr-343	547	61	,	,	PUNCT
ftr-343	547	62	as	as	SCONJ
ftr-343	547	63	is	be	AUX
ftr-343	547	64	the	the	DET
ftr-343	547	65	fact	fact	NOUN
ftr-343	547	66	that	that	SCONJ
ftr-343	547	67	a	a	DET
ftr-343	547	68	u.s	u.s	PROPN
ftr-343	547	69	.	.	PROPN
ftr-343	547	70	tax	tax	NOUN
ftr-343	547	71	on	on	ADP
ftr-343	547	72	ozone	ozone	NOUN
ftr-343	547	73	-	-	PUNCT
ftr-343	547	74	depleting	deplete	VERB
ftr-343	547	75	chemicals	chemical	NOUN
ftr-343	547	76	was	be	AUX
ftr-343	547	77	never	never	ADV
ftr-343	547	78	challenged	challenge	VERB
ftr-343	547	79	.	.	PUNCT
ftr-343	548	1	b.	b.	PROPN
ftr-343	549	1	the	the	DET
ftr-343	549	2	superfund	superfund	PROPN
ftr-343	549	3	tax	tax	NOUN
ftr-343	549	4	in	in	ADP
ftr-343	549	5	1986	1986	NUM
ftr-343	549	6	the	the	DET
ftr-343	549	7	u.s	u.s	PROPN
ftr-343	549	8	.	.	PROPN
ftr-343	549	9	imposed	impose	VERB
ftr-343	549	10	the	the	DET
ftr-343	549	11	superfund	superfund	PROPN
ftr-343	549	12	tax	tax	NOUN
ftr-343	549	13	on	on	ADP
ftr-343	549	14	selected	select	VERB
ftr-343	549	15	domestic	domestic	ADJ
ftr-343	549	16	chemical	chemical	NOUN
ftr-343	549	17	feedstocks	feedstock	NOUN
ftr-343	549	18	in	in	ADP
ftr-343	549	19	order	order	NOUN
ftr-343	549	20	to	to	PART
ftr-343	549	21	finance	finance	VERB
ftr-343	549	22	the	the	DET
ftr-343	549	23	cleanup	cleanup	NOUN
ftr-343	549	24	of	of	ADP
ftr-343	549	25	chemical	chemical	NOUN
ftr-343	549	26	waste.71	waste.71	VERB
ftr-343	549	27	the	the	DET
ftr-343	549	28	tax	tax	NOUN
ftr-343	549	29	did	do	AUX
ftr-343	549	30	not	not	PART
ftr-343	549	31	apply	apply	VERB
ftr-343	549	32	to	to	ADP
ftr-343	549	33	chemicals	chemical	NOUN
ftr-343	549	34	produced	produce	VERB
ftr-343	549	35	domestically	domestically	ADV
ftr-343	549	36	from	from	ADP
ftr-343	549	37	the	the	DET
ftr-343	549	38	taxed	tax	VERB
ftr-343	549	39	feedstock	feedstock	NOUN
ftr-343	549	40	chemicals	chemical	NOUN
ftr-343	549	41	.	.	PUNCT
ftr-343	550	1	by	by	ADP
ftr-343	550	2	comparison	comparison	NOUN
ftr-343	550	3	,	,	PUNCT
ftr-343	550	4	chemicals	chemical	NOUN
ftr-343	550	5	produced	produce	VERB
ftr-343	550	6	from	from	ADP
ftr-343	550	7	the	the	DET
ftr-343	550	8	same	same	ADJ
ftr-343	550	9	feedstocks	feedstock	NOUN
ftr-343	550	10	were	be	AUX
ftr-343	550	11	taxed	tax	VERB
ftr-343	550	12	upon	upon	SCONJ
ftr-343	550	13	importation	importation	NOUN
ftr-343	550	14	into	into	ADP
ftr-343	550	15	the	the	DET
ftr-343	550	16	u.s.72	u.s.72	PROPN
ftr-343	550	17	the	the	DET
ftr-343	550	18	statute	statute	NOUN
ftr-343	550	19	provided	provide	VERB
ftr-343	550	20	69	69	NUM
ftr-343	550	21	.	.	PUNCT
ftr-343	551	1	i	i	PRON
ftr-343	551	2	d.	d.	PROPN
ftr-343	551	3	at	at	ADP
ftr-343	551	4	20	20	NUM
ftr-343	551	5	.	.	PUNCT
ftr-343	552	1	70	70	NUM
ftr-343	552	2	.	.	PUNCT
ftr-343	553	1	hoerner	hoerner	PROPN
ftr-343	553	2	&	&	CCONJ
ftr-343	553	3	muller	muller	PROPN
ftr-343	553	4	,	,	PUNCT
ftr-343	553	5	supra	supra	PROPN
ftr-343	553	6	note	note	PROPN
ftr-343	553	7	15	15	NUM
ftr-343	553	8	,	,	PUNCT
ftr-343	553	9	at	at	ADP
ftr-343	553	10	27	27	NUM
ftr-343	553	11	.	.	PUNCT
ftr-343	554	1	they	they	PRON
ftr-343	554	2	quote	quote	VERB
ftr-343	554	3	the	the	DET
ftr-343	554	4	u.s	u.s	PROPN
ftr-343	554	5	.	.	PROPN
ftr-343	554	6	representative	representative	NOUN
ftr-343	554	7	at	at	ADP
ftr-343	554	8	the	the	DET
ftr-343	554	9	subsequent	subsequent	ADJ
ftr-343	554	10	london	london	PROPN
ftr-343	554	11	preparatory	preparatory	NOUN
ftr-343	554	12	committee	committee	NOUN
ftr-343	554	13	for	for	ADP
ftr-343	554	14	the	the	DET
ftr-343	554	15	havana	havana	PROPN
ftr-343	554	16	charter	charter	NOUN
ftr-343	554	17	as	as	ADP
ftr-343	554	18	explaining	explain	VERB
ftr-343	554	19	that	that	SCONJ
ftr-343	554	20	the	the	DET
ftr-343	554	21	term	term	NOUN
ftr-343	554	22	“	"	PUNCT
ftr-343	554	23	indirectly	indirectly	ADV
ftr-343	554	24	”	"	PUNCT
ftr-343	554	25	was	be	AUX
ftr-343	554	26	intended	intend	VERB
ftr-343	554	27	to	to	PART
ftr-343	554	28	allow	allow	VERB
ftr-343	554	29	border	border	NOUN
ftr-343	554	30	adjustments	adjustment	NOUN
ftr-343	554	31	for	for	ADP
ftr-343	554	32	“	"	PUNCT
ftr-343	554	33	a	a	DET
ftr-343	554	34	tax	tax	NOUN
ftr-343	554	35	,	,	PUNCT
ftr-343	554	36	not	not	PART
ftr-343	554	37	a	a	DET
ftr-343	554	38	tax	tax	NOUN
ftr-343	554	39	on	on	ADP
ftr-343	554	40	a	a	DET
ftr-343	554	41	product	product	NOUN
ftr-343	554	42	as	as	ADP
ftr-343	554	43	such	such	ADJ
ftr-343	554	44	,	,	PUNCT
ftr-343	554	45	but	but	CCONJ
ftr-343	554	46	on	on	ADP
ftr-343	554	47	the	the	DET
ftr-343	554	48	processing	processing	NOUN
ftr-343	554	49	of	of	ADP
ftr-343	554	50	a	a	DET
ftr-343	554	51	product	product	NOUN
ftr-343	554	52	.	.	PUNCT
ftr-343	554	53	”	"	PUNCT
ftr-343	555	1	71	71	NUM
ftr-343	555	2	.	.	PUNCT
ftr-343	555	3	panel	panel	NOUN
ftr-343	555	4	report	report	NOUN
ftr-343	555	5	,	,	PUNCT
ftr-343	555	6	united	united	PROPN
ftr-343	555	7	states	states	PROPN
ftr-343	555	8	taxes	taxis	NOUN
ftr-343	555	9	on	on	ADP
ftr-343	555	10	petroleum	petroleum	NOUN
ftr-343	555	11	and	and	CCONJ
ftr-343	555	12	certain	certain	ADJ
ftr-343	555	13	imported	import	VERB
ftr-343	555	14	substances	substance	NOUN
ftr-343	555	15	,	,	PUNCT
ftr-343	555	16	bisd	bisd	PROPN
ftr-343	555	17	34s/136	34s/136	PROPN
ftr-343	555	18	(	(	PUNCT
ftr-343	555	19	jun	jun	PROPN
ftr-343	555	20	.	.	PROPN
ftr-343	555	21	5	5	NUM
ftr-343	555	22	,	,	PUNCT
ftr-343	555	23	1987	1987	NUM
ftr-343	555	24	)	)	PUNCT
ftr-343	556	1	[	[	X
ftr-343	556	2	hereinafter	hereinafter	NOUN
ftr-343	556	3	u.s	u.s	PROPN
ftr-343	556	4	.	.	PROPN
ftr-343	556	5	–	–	PUNCT
ftr-343	556	6	superfund	superfund	NOUN
ftr-343	556	7	tax	tax	NOUN
ftr-343	556	8	]	]	PUNCT
ftr-343	556	9	.	.	PUNCT
ftr-343	557	1	paragraphs	paragraph	VERB
ftr-343	557	2	2.3	2.3	NUM
ftr-343	557	3	to	to	PART
ftr-343	557	4	2.6	2.6	NUM
ftr-343	557	5	describe	describe	VERB
ftr-343	557	6	the	the	DET
ftr-343	557	7	tax	tax	NOUN
ftr-343	557	8	.	.	PUNCT
ftr-343	558	1	oecd	oecd	PROPN
ftr-343	558	2	,	,	PUNCT
ftr-343	558	3	supra	supra	PROPN
ftr-343	558	4	note	note	NOUN
ftr-343	558	5	12	12	NUM
ftr-343	558	6	,	,	PUNCT
ftr-343	558	7	at	at	ADP
ftr-343	558	8	100	100	NUM
ftr-343	558	9	-	-	SYM
ftr-343	558	10	02	02	NUM
ftr-343	558	11	,	,	PUNCT
ftr-343	558	12	provides	provide	VERB
ftr-343	558	13	an	an	DET
ftr-343	558	14	excellent	excellent	ADJ
ftr-343	558	15	summary	summary	NOUN
ftr-343	558	16	of	of	ADP
ftr-343	558	17	this	this	DET
ftr-343	558	18	case	case	NOUN
ftr-343	558	19	.	.	PUNCT
ftr-343	559	1	see	see	VERB
ftr-343	559	2	also	also	ADV
ftr-343	559	3	demaret	demaret	VERB
ftr-343	559	4	and	and	CCONJ
ftr-343	559	5	stewardson	stewardson	NOUN
ftr-343	559	6	,	,	PUNCT
ftr-343	559	7	supra	supra	PROPN
ftr-343	559	8	note	note	PROPN
ftr-343	559	9	15	15	NUM
ftr-343	559	10	,	,	PUNCT
ftr-343	559	11	at	at	ADP
ftr-343	559	12	24	24	NUM
ftr-343	559	13	-	-	SYM
ftr-343	559	14	26	26	NUM
ftr-343	559	15	;	;	PUNCT
ftr-343	559	16	biermann	biermann	PROPN
ftr-343	559	17	&	&	CCONJ
ftr-343	559	18	brohm	brohm	PROPN
ftr-343	559	19	,	,	PUNCT
ftr-343	559	20	strategic	strategic	ADJ
ftr-343	559	21	role	role	NOUN
ftr-343	559	22	,	,	PUNCT
ftr-343	559	23	supra	supra	PROPN
ftr-343	559	24	note	note	NOUN
ftr-343	559	25	12	12	NUM
ftr-343	559	26	,	,	PUNCT
ftr-343	559	27	at	at	ADP
ftr-343	559	28	294	294	NUM
ftr-343	559	29	;	;	PUNCT
ftr-343	560	1	goh	goh	PROPN
ftr-343	560	2	,	,	PUNCT
ftr-343	560	3	supra	supra	PROPN
ftr-343	560	4	note	note	PROPN
ftr-343	560	5	12	12	NUM
ftr-343	560	6	,	,	PUNCT
ftr-343	560	7	at	at	ADP
ftr-343	560	8	406	406	NUM
ftr-343	560	9	.	.	PUNCT
ftr-343	561	1	the	the	DET
ftr-343	561	2	superfund	superfund	PROPN
ftr-343	561	3	tax	tax	NOUN
ftr-343	561	4	also	also	ADV
ftr-343	561	5	applied	apply	VERB
ftr-343	561	6	to	to	ADP
ftr-343	561	7	crude	crude	ADJ
ftr-343	561	8	oil	oil	NOUN
ftr-343	561	9	and	and	CCONJ
ftr-343	561	10	petroleum	petroleum	NOUN
ftr-343	561	11	products	product	NOUN
ftr-343	561	12	,	,	PUNCT
ftr-343	561	13	but	but	CCONJ
ftr-343	561	14	that	that	PRON
ftr-343	561	15	is	be	AUX
ftr-343	561	16	not	not	PART
ftr-343	561	17	important	important	ADJ
ftr-343	561	18	for	for	ADP
ftr-343	561	19	present	present	ADJ
ftr-343	561	20	purposes	purpose	NOUN
ftr-343	561	21	.	.	PUNCT
ftr-343	562	1	72	72	NUM
ftr-343	562	2	.	.	PUNCT
ftr-343	563	1	the	the	DET
ftr-343	563	2	tax	tax	NOUN
ftr-343	563	3	was	be	AUX
ftr-343	563	4	rebated	rebate	VERB
ftr-343	563	5	when	when	SCONJ
ftr-343	563	6	the	the	DET
ftr-343	563	7	chemical	chemical	NOUN
ftr-343	563	8	feedstocks	feedstock	NOUN
ftr-343	563	9	were	be	AUX
ftr-343	563	10	exported	export	VERB
ftr-343	563	11	.	.	PUNCT
ftr-343	564	1	the	the	DET
ftr-343	564	2	panel	panel	NOUN
ftr-343	564	3	did	do	AUX
ftr-343	564	4	not	not	PART
ftr-343	564	5	address	address	VERB
ftr-343	564	6	the	the	DET
ftr-343	564	7	gatt	gatt	NOUN
ftr-343	564	8	-	-	PUNCT
ftr-343	564	9	legality	legality	NOUN
ftr-343	564	10	of	of	ADP
ftr-343	564	11	the	the	DET
ftr-343	564	12	btas	bta	NOUN
ftr-343	564	13	for	for	ADP
ftr-343	564	14	exports	export	NOUN
ftr-343	564	15	,	,	PUNCT
ftr-343	564	16	which	which	PRON
ftr-343	564	17	had	have	AUX
ftr-343	564	18	not	not	PART
ftr-343	564	19	been	be	AUX
ftr-343	564	20	challenged	challenge	VERB
ftr-343	564	21	.	.	PUNCT
ftr-343	565	1	2011	2011	NUM
ftr-343	565	2	]	]	PUNCT
ftr-343	565	3	border	border	NOUN
ftr-343	565	4	adjustments	adjustment	NOUN
ftr-343	565	5	for	for	ADP
ftr-343	565	6	carbon	carbon	NOUN
ftr-343	565	7	taxes	taxis	NOUN
ftr-343	565	8	253	253	NUM
ftr-343	565	9	that	that	PRON
ftr-343	565	10	the	the	DET
ftr-343	565	11	u.s	u.s	PROPN
ftr-343	565	12	.	.	PROPN
ftr-343	565	13	government	government	NOUN
ftr-343	565	14	could	could	AUX
ftr-343	565	15	impose	impose	VERB
ftr-343	565	16	a	a	DET
ftr-343	565	17	five	five	NUM
ftr-343	565	18	percent	percent	NOUN
ftr-343	565	19	penalty	penalty	NOUN
ftr-343	565	20	tax	tax	NOUN
ftr-343	565	21	if	if	SCONJ
ftr-343	565	22	foreign	foreign	ADJ
ftr-343	565	23	manufacturers	manufacturer	NOUN
ftr-343	565	24	failed	fail	VERB
ftr-343	565	25	to	to	PART
ftr-343	565	26	provide	provide	VERB
ftr-343	565	27	information	information	NOUN
ftr-343	565	28	on	on	ADP
ftr-343	565	29	the	the	DET
ftr-343	565	30	amount	amount	NOUN
ftr-343	565	31	of	of	ADP
ftr-343	565	32	feedstock	feedstock	NOUN
ftr-343	565	33	chemicals	chemical	NOUN
ftr-343	565	34	used	use	VERB
ftr-343	565	35	in	in	ADP
ftr-343	565	36	producing	produce	VERB
ftr-343	565	37	imported	import	VERB
ftr-343	565	38	chemicals	chemical	NOUN
ftr-343	565	39	.	.	PUNCT
ftr-343	566	1	more	more	ADV
ftr-343	566	2	important	important	ADJ
ftr-343	566	3	for	for	ADP
ftr-343	566	4	present	present	ADJ
ftr-343	566	5	purposes	purpose	NOUN
ftr-343	566	6	,	,	PUNCT
ftr-343	566	7	it	it	PRON
ftr-343	566	8	authorized	authorize	VERB
ftr-343	566	9	the	the	DET
ftr-343	566	10	secretary	secretary	NOUN
ftr-343	566	11	of	of	ADP
ftr-343	566	12	the	the	DET
ftr-343	566	13	treasury	treasury	NOUN
ftr-343	566	14	to	to	PART
ftr-343	566	15	issue	issue	VERB
ftr-343	566	16	regulations	regulation	NOUN
ftr-343	566	17	that	that	PRON
ftr-343	566	18	,	,	PUNCT
ftr-343	566	19	in	in	ADP
ftr-343	566	20	lieu	lieu	NOUN
ftr-343	566	21	of	of	ADP
ftr-343	566	22	the	the	DET
ftr-343	566	23	penalty	penalty	NOUN
ftr-343	566	24	tax	tax	NOUN
ftr-343	566	25	,	,	PUNCT
ftr-343	566	26	would	would	AUX
ftr-343	566	27	allow	allow	VERB
ftr-343	566	28	foreign	foreign	ADJ
ftr-343	566	29	exporters	exporter	NOUN
ftr-343	566	30	to	to	PART
ftr-343	566	31	pay	pay	VERB
ftr-343	566	32	a	a	DET
ftr-343	566	33	rate	rate	NOUN
ftr-343	566	34	of	of	ADP
ftr-343	566	35	tax	tax	NOUN
ftr-343	566	36	equal	equal	ADJ
ftr-343	566	37	to	to	ADP
ftr-343	566	38	that	that	PRON
ftr-343	566	39	on	on	ADP
ftr-343	566	40	domestically	domestically	ADV
ftr-343	566	41	produced	produce	VERB
ftr-343	566	42	chemicals	chemical	NOUN
ftr-343	566	43	produced	produce	VERB
ftr-343	566	44	using	use	VERB
ftr-343	566	45	the	the	DET
ftr-343	566	46	primary	primary	ADJ
ftr-343	566	47	method	method	NOUN
ftr-343	566	48	of	of	ADP
ftr-343	566	49	production	production	NOUN
ftr-343	566	50	(	(	PUNCT
ftr-343	566	51	pmp	pmp	NOUN
ftr-343	566	52	)	)	PUNCT
ftr-343	566	53	utilized	utilize	VERB
ftr-343	566	54	in	in	ADP
ftr-343	566	55	the	the	DET
ftr-343	566	56	united	united	PROPN
ftr-343	566	57	states	states	PROPN
ftr-343	566	58	.	.	PUNCT
ftr-343	567	1	the	the	DET
ftr-343	567	2	panel	panel	NOUN
ftr-343	567	3	addressed	address	VERB
ftr-343	567	4	three	three	NUM
ftr-343	567	5	questions	question	NOUN
ftr-343	567	6	:	:	PUNCT
ftr-343	567	7	(	(	PUNCT
ftr-343	567	8	1	1	X
ftr-343	567	9	)	)	PUNCT
ftr-343	567	10	whether	whether	SCONJ
ftr-343	567	11	the	the	DET
ftr-343	567	12	gatt	gatt	NOUN
ftr-343	567	13	-	-	PUNCT
ftr-343	567	14	legality	legality	NOUN
ftr-343	567	15	of	of	ADP
ftr-343	567	16	btas	bta	NOUN
ftr-343	567	17	depends	depend	VERB
ftr-343	567	18	on	on	ADP
ftr-343	567	19	the	the	DET
ftr-343	567	20	policy	policy	NOUN
ftr-343	567	21	purpose	purpose	NOUN
ftr-343	567	22	of	of	ADP
ftr-343	567	23	a	a	DET
ftr-343	567	24	tax	tax	NOUN
ftr-343	567	25	,	,	PUNCT
ftr-343	567	26	(	(	PUNCT
ftr-343	567	27	2	2	X
ftr-343	567	28	)	)	PUNCT
ftr-343	567	29	whether	whether	SCONJ
ftr-343	567	30	the	the	DET
ftr-343	567	31	tax	tax	NOUN
ftr-343	567	32	on	on	ADP
ftr-343	567	33	imported	import	VERB
ftr-343	567	34	chemicals	chemical	NOUN
ftr-343	567	35	intended	intend	VERB
ftr-343	567	36	to	to	PART
ftr-343	567	37	compensate	compensate	VERB
ftr-343	567	38	for	for	ADP
ftr-343	567	39	the	the	DET
ftr-343	567	40	u.s	u.s	PROPN
ftr-343	567	41	.	.	PROPN
ftr-343	567	42	tax	tax	NOUN
ftr-343	567	43	on	on	ADP
ftr-343	567	44	domestic	domestic	ADJ
ftr-343	567	45	feedstocks	feedstock	NOUN
ftr-343	567	46	violated	violate	VERB
ftr-343	567	47	gatt	gatt	NOUN
ftr-343	567	48	article	article	NOUN
ftr-343	568	1	iii.2	iii.2	PROPN
ftr-343	568	2	(	(	PUNCT
ftr-343	568	3	national	national	ADJ
ftr-343	568	4	treatment	treatment	NOUN
ftr-343	568	5	)	)	PUNCT
ftr-343	568	6	,	,	PUNCT
ftr-343	568	7	and	and	CCONJ
ftr-343	568	8	(	(	PUNCT
ftr-343	568	9	3	3	X
ftr-343	568	10	)	)	PUNCT
ftr-343	568	11	whether	whether	SCONJ
ftr-343	568	12	the	the	DET
ftr-343	568	13	penalty	penalty	NOUN
ftr-343	568	14	tax	tax	NOUN
ftr-343	568	15	was	be	AUX
ftr-343	568	16	gatt	gatt	NOUN
ftr-343	568	17	-	-	PUNCT
ftr-343	568	18	legal	legal	ADJ
ftr-343	568	19	.	.	PUNCT
ftr-343	569	1	the	the	DET
ftr-343	569	2	european	european	PROPN
ftr-343	569	3	union	union	PROPN
ftr-343	569	4	argued	argue	VERB
ftr-343	569	5	,	,	PUNCT
ftr-343	569	6	in	in	ADP
ftr-343	569	7	essence	essence	NOUN
ftr-343	569	8	,	,	PUNCT
ftr-343	569	9	that	that	SCONJ
ftr-343	569	10	the	the	DET
ftr-343	569	11	destination	destination	NOUN
ftr-343	569	12	-	-	PUNCT
ftr-343	569	13	based	base	VERB
ftr-343	569	14	superfund	superfund	PROPN
ftr-343	569	15	tax	tax	NOUN
ftr-343	569	16	was	be	AUX
ftr-343	569	17	inconsistent	inconsistent	ADJ
ftr-343	569	18	with	with	ADP
ftr-343	569	19	the	the	DET
ftr-343	569	20	polluter	polluter	NOUN
ftr-343	569	21	-	-	PUNCT
ftr-343	569	22	pays	pay	NOUN
ftr-343	569	23	principle	principle	NOUN
ftr-343	569	24	,	,	PUNCT
ftr-343	569	25	which	which	PRON
ftr-343	569	26	it	it	PRON
ftr-343	569	27	said	say	VERB
ftr-343	569	28	would	would	AUX
ftr-343	569	29	have	have	AUX
ftr-343	569	30	required	require	VERB
ftr-343	569	31	an	an	DET
ftr-343	569	32	origin	origin	NOUN
ftr-343	569	33	-	-	PUNCT
ftr-343	569	34	based	base	VERB
ftr-343	569	35	tax	tax	NOUN
ftr-343	569	36	.	.	PUNCT
ftr-343	570	1	the	the	DET
ftr-343	570	2	u.s	u.s	PROPN
ftr-343	570	3	.	.	PROPN
ftr-343	570	4	countered	counter	VERB
ftr-343	570	5	first	first	ADV
ftr-343	570	6	that	that	SCONJ
ftr-343	570	7	the	the	DET
ftr-343	570	8	polluter	polluter	NOUN
ftr-343	570	9	-	-	PUNCT
ftr-343	570	10	pays	pay	NOUN
ftr-343	570	11	principle	principle	NOUN
ftr-343	570	12	was	be	AUX
ftr-343	570	13	not	not	PART
ftr-343	570	14	part	part	NOUN
ftr-343	570	15	of	of	ADP
ftr-343	570	16	the	the	DET
ftr-343	570	17	gatt	gatt	NOUN
ftr-343	570	18	,	,	PUNCT
ftr-343	570	19	and	and	CCONJ
ftr-343	570	20	second	second	ADJ
ftr-343	570	21	,	,	PUNCT
ftr-343	570	22	that	that	SCONJ
ftr-343	570	23	,	,	PUNCT
ftr-343	570	24	in	in	ADP
ftr-343	570	25	any	any	DET
ftr-343	570	26	event	event	NOUN
ftr-343	570	27	,	,	PUNCT
ftr-343	570	28	the	the	DET
ftr-343	570	29	tax	tax	NOUN
ftr-343	570	30	was	be	AUX
ftr-343	570	31	intended	intend	VERB
ftr-343	570	32	to	to	PART
ftr-343	570	33	raise	raise	VERB
ftr-343	570	34	revenue	revenue	NOUN
ftr-343	570	35	,	,	PUNCT
ftr-343	570	36	not	not	PART
ftr-343	570	37	to	to	PART
ftr-343	570	38	alter	alter	VERB
ftr-343	570	39	behavior	behavior	NOUN
ftr-343	570	40	,	,	PUNCT
ftr-343	570	41	the	the	DET
ftr-343	570	42	purpose	purpose	NOUN
ftr-343	570	43	of	of	ADP
ftr-343	570	44	environmental	environmental	ADJ
ftr-343	570	45	taxes	taxis	NOUN
ftr-343	570	46	levied	levy	VERB
ftr-343	570	47	consistent	consistent	ADJ
ftr-343	570	48	with	with	ADP
ftr-343	570	49	the	the	DET
ftr-343	570	50	polluter	polluter	NOUN
ftr-343	570	51	-	-	PUNCT
ftr-343	570	52	pays	pay	NOUN
ftr-343	570	53	principle	principle	NOUN
ftr-343	570	54	.	.	PUNCT
ftr-343	571	1	the	the	DET
ftr-343	571	2	gatt	gatt	PROPN
ftr-343	571	3	panel	panel	NOUN
ftr-343	571	4	sided	side	VERB
ftr-343	571	5	with	with	ADP
ftr-343	571	6	the	the	DET
ftr-343	571	7	u.s	u.s	PROPN
ftr-343	571	8	.	.	PROPN
ftr-343	571	9	in	in	ADP
ftr-343	571	10	concluding	conclude	VERB
ftr-343	571	11	that	that	SCONJ
ftr-343	571	12	the	the	DET
ftr-343	571	13	tax	tax	NOUN
ftr-343	571	14	on	on	ADP
ftr-343	571	15	imported	import	VERB
ftr-343	571	16	chemicals	chemical	NOUN
ftr-343	571	17	was	be	AUX
ftr-343	571	18	potentially	potentially	ADV
ftr-343	571	19	eligible	eligible	ADJ
ftr-343	571	20	for	for	ADP
ftr-343	571	21	adjustment	adjustment	NOUN
ftr-343	571	22	,	,	PUNCT
ftr-343	571	23	because	because	SCONJ
ftr-343	571	24	the	the	DET
ftr-343	571	25	policy	policy	NOUN
ftr-343	571	26	purpose	purpose	NOUN
ftr-343	571	27	behind	behind	ADP
ftr-343	571	28	a	a	DET
ftr-343	571	29	tax	tax	NOUN
ftr-343	571	30	is	be	AUX
ftr-343	571	31	not	not	PART
ftr-343	571	32	relevant	relevant	ADJ
ftr-343	571	33	for	for	ADP
ftr-343	571	34	the	the	DET
ftr-343	571	35	legality	legality	NOUN
ftr-343	571	36	of	of	ADP
ftr-343	571	37	btas	bta	NOUN
ftr-343	571	38	under	under	ADP
ftr-343	571	39	the	the	DET
ftr-343	571	40	gatt.73	gatt.73	NOUN
ftr-343	571	41	having	having	AUX
ftr-343	571	42	disposed	dispose	VERB
ftr-343	571	43	of	of	ADP
ftr-343	571	44	this	this	DET
ftr-343	571	45	argument	argument	NOUN
ftr-343	571	46	,	,	PUNCT
ftr-343	571	47	the	the	DET
ftr-343	571	48	panel	panel	NOUN
ftr-343	571	49	found	find	VERB
ftr-343	571	50	that	that	SCONJ
ftr-343	571	51	the	the	DET
ftr-343	571	52	tax	tax	NOUN
ftr-343	571	53	on	on	ADP
ftr-343	571	54	imported	import	VERB
ftr-343	571	55	chemicals	chemical	NOUN
ftr-343	571	56	did	do	AUX
ftr-343	571	57	not	not	PART
ftr-343	571	58	violate	violate	VERB
ftr-343	571	59	national	national	ADJ
ftr-343	571	60	treatment.74	treatment.74	NOUN
ftr-343	571	61	it	it	PRON
ftr-343	571	62	is	be	AUX
ftr-343	571	63	not	not	PART
ftr-343	571	64	clear	clear	ADJ
ftr-343	571	65	how	how	SCONJ
ftr-343	571	66	the	the	DET
ftr-343	571	67	panel	panel	NOUN
ftr-343	571	68	reached	reach	VERB
ftr-343	571	69	its	its	PRON
ftr-343	571	70	decision	decision	NOUN
ftr-343	571	71	.	.	PUNCT
ftr-343	572	1	its	its	PRON
ftr-343	572	2	analysis	analysis	NOUN
ftr-343	572	3	is	be	AUX
ftr-343	572	4	limited	limit	VERB
ftr-343	572	5	to	to	ADP
ftr-343	572	6	the	the	DET
ftr-343	572	7	following	following	NOUN
ftr-343	572	8	:	:	PUNCT
ftr-343	572	9	the	the	DET
ftr-343	572	10	tax	tax	NOUN
ftr-343	572	11	on	on	ADP
ftr-343	572	12	certain	certain	ADJ
ftr-343	572	13	imported	import	VERB
ftr-343	572	14	substances	substance	NOUN
ftr-343	572	15	equals	equal	VERB
ftr-343	572	16	in	in	ADP
ftr-343	572	17	principle	principle	NOUN
ftr-343	572	18	the	the	DET
ftr-343	572	19	amount	amount	NOUN
ftr-343	572	20	of	of	ADP
ftr-343	572	21	the	the	DET
ftr-343	572	22	tax	tax	NOUN
ftr-343	572	23	which	which	PRON
ftr-343	572	24	would	would	AUX
ftr-343	572	25	have	have	AUX
ftr-343	572	26	been	be	AUX
ftr-343	572	27	imposed	impose	VERB
ftr-343	572	28	under	under	ADP
ftr-343	572	29	the	the	DET
ftr-343	572	30	superfund	superfund	PROPN
ftr-343	572	31	act	act	NOUN
ftr-343	572	32	on	on	ADP
ftr-343	572	33	the	the	DET
ftr-343	572	34	chemicals	chemical	NOUN
ftr-343	572	35	used	use	VERB
ftr-343	572	36	as	as	ADP
ftr-343	572	37	materials	material	NOUN
ftr-343	572	38	in	in	ADP
ftr-343	572	39	the	the	DET
ftr-343	572	40	manufacture	manufacture	NOUN
ftr-343	572	41	or	or	CCONJ
ftr-343	572	42	production	production	NOUN
ftr-343	572	43	of	of	ADP
ftr-343	572	44	the	the	DET
ftr-343	572	45	imported	import	VERB
ftr-343	572	46	substance	substance	NOUN
ftr-343	572	47	if	if	SCONJ
ftr-343	572	48	these	these	DET
ftr-343	572	49	chemicals	chemical	NOUN
ftr-343	572	50	had	have	AUX
ftr-343	572	51	been	be	AUX
ftr-343	572	52	sold	sell	VERB
ftr-343	572	53	in	in	ADP
ftr-343	572	54	the	the	DET
ftr-343	572	55	united	united	PROPN
ftr-343	572	56	states	states	PROPN
ftr-343	572	57	for	for	ADP
ftr-343	572	58	use	use	NOUN
ftr-343	572	59	in	in	ADP
ftr-343	572	60	the	the	DET
ftr-343	572	61	manufacture	manufacture	NOUN
ftr-343	572	62	or	or	CCONJ
ftr-343	572	63	production	production	NOUN
ftr-343	572	64	of	of	ADP
ftr-343	572	65	the	the	DET
ftr-343	572	66	imported	import	VERB
ftr-343	572	67	substance	substance	NOUN
ftr-343	572	68	.	.	PUNCT
ftr-343	573	1	in	in	ADP
ftr-343	573	2	the	the	DET
ftr-343	573	3	words	word	NOUN
ftr-343	573	4	which	which	PRON
ftr-343	573	5	the	the	DET
ftr-343	573	6	drafters	drafter	NOUN
ftr-343	573	7	of	of	ADP
ftr-343	573	8	the	the	DET
ftr-343	573	9	general	general	ADJ
ftr-343	573	10	agreement	agreement	NOUN
ftr-343	573	11	used	use	VERB
ftr-343	573	12	in	in	ADP
ftr-343	573	13	the	the	DET
ftr-343	573	14	above	above	ADJ
ftr-343	573	15	perfume	perfume	NOUN
ftr-343	573	16	-	-	PUNCT
ftr-343	573	17	alcohol	alcohol	NOUN
ftr-343	573	18	example	example	NOUN
ftr-343	573	19	:	:	PUNCT
ftr-343	573	20	the	the	DET
ftr-343	573	21	tax	tax	NOUN
ftr-343	573	22	is	be	AUX
ftr-343	573	23	imposed	impose	VERB
ftr-343	573	24	on	on	ADP
ftr-343	573	25	the	the	DET
ftr-343	573	26	imported	import	VERB
ftr-343	573	27	substances	substance	NOUN
ftr-343	573	28	because	because	SCONJ
ftr-343	573	29	they	they	PRON
ftr-343	573	30	are	be	AUX
ftr-343	573	31	produced	produce	VERB
ftr-343	573	32	from	from	ADP
ftr-343	573	33	chemicals	chemical	NOUN
ftr-343	573	34	subject	subject	ADJ
ftr-343	573	35	to	to	ADP
ftr-343	573	36	an	an	DET
ftr-343	573	37	excise	excise	NOUN
ftr-343	573	38	tax	tax	NOUN
ftr-343	573	39	in	in	ADP
ftr-343	573	40	the	the	DET
ftr-343	573	41	united	united	PROPN
ftr-343	573	42	states	states	PROPN
ftr-343	573	43	and	and	CCONJ
ftr-343	573	44	the	the	DET
ftr-343	573	45	tax	tax	NOUN
ftr-343	573	46	rate	rate	NOUN
ftr-343	573	47	is	be	AUX
ftr-343	573	48	determined	determine	VERB
ftr-343	573	49	in	in	ADP
ftr-343	573	50	principle	principle	NOUN
ftr-343	573	51	in	in	ADP
ftr-343	573	52	relation	relation	NOUN
ftr-343	573	53	to	to	ADP
ftr-343	573	54	the	the	DET
ftr-343	573	55	amount	amount	NOUN
ftr-343	573	56	of	of	ADP
ftr-343	573	57	these	these	DET
ftr-343	573	58	chemicals	chemical	NOUN
ftr-343	573	59	used	use	VERB
ftr-343	573	60	and	and	CCONJ
ftr-343	573	61	not	not	PART
ftr-343	573	62	in	in	ADP
ftr-343	573	63	relation	relation	NOUN
ftr-343	573	64	to	to	ADP
ftr-343	573	65	the	the	DET
ftr-343	573	66	value	value	NOUN
ftr-343	573	67	of	of	ADP
ftr-343	573	68	the	the	DET
ftr-343	573	69	imported	import	VERB
ftr-343	573	70	substance	substance	NOUN
ftr-343	573	71	.	.	PUNCT
ftr-343	574	1	the	the	DET
ftr-343	574	2	panel	panel	NOUN
ftr-343	574	3	therefore	therefore	ADV
ftr-343	574	4	concluded	conclude	VERB
ftr-343	574	5	that	that	SCONJ
ftr-343	574	6	,	,	PUNCT
ftr-343	574	7	to	to	ADP
ftr-343	574	8	the	the	DET
ftr-343	574	9	extent	extent	NOUN
ftr-343	574	10	that	that	SCONJ
ftr-343	574	11	the	the	DET
ftr-343	574	12	tax	tax	NOUN
ftr-343	574	13	on	on	ADP
ftr-343	574	14	certain	certain	ADJ
ftr-343	574	15	imported	import	VERB
ftr-343	574	16	substances	substance	NOUN
ftr-343	574	17	was	be	AUX
ftr-343	574	18	equivalent	equivalent	ADJ
ftr-343	574	19	to	to	ADP
ftr-343	574	20	the	the	DET
ftr-343	574	21	tax	tax	NOUN
ftr-343	574	22	73	73	NUM
ftr-343	574	23	.	.	PUNCT
ftr-343	575	1	u.s	u.s	PROPN
ftr-343	575	2	.	.	PROPN
ftr-343	575	3	–	–	PUNCT
ftr-343	575	4	superfund	superfund	NOUN
ftr-343	575	5	tax	tax	NOUN
ftr-343	575	6	,	,	PUNCT
ftr-343	575	7	supra	supra	PROPN
ftr-343	575	8	note	note	NOUN
ftr-343	575	9	71	71	NUM
ftr-343	575	10	,	,	PUNCT
ftr-343	575	11	¶	¶	PROPN
ftr-343	575	12	5.2.4	5.2.4	NUM
ftr-343	575	13	.	.	PUNCT
ftr-343	576	1	74	74	NUM
ftr-343	576	2	.	.	PUNCT
ftr-343	577	1	i	i	PRON
ftr-343	577	2	d.	d.	PROPN
ftr-343	577	3	at	at	ADP
ftr-343	577	4	¶	¶	PROPN
ftr-343	577	5	5.2.8	5.2.8	NUM
ftr-343	577	6	.	.	PROPN
ftr-343	577	7	254	254	NUM
ftr-343	577	8	florida	florida	PROPN
ftr-343	577	9	tax	tax	NOUN
ftr-343	577	10	review	review	NOUN
ftr-343	578	1	[	[	X
ftr-343	578	2	vol	vol	NOUN
ftr-343	578	3	.	.	PUNCT
ftr-343	578	4	11:4	11:4	NUM
ftr-343	578	5	borne	bear	VERB
ftr-343	578	6	by	by	ADP
ftr-343	578	7	like	like	ADP
ftr-343	578	8	domestic	domestic	ADJ
ftr-343	578	9	substances	substance	NOUN
ftr-343	578	10	as	as	ADP
ftr-343	578	11	a	a	DET
ftr-343	578	12	result	result	NOUN
ftr-343	578	13	of	of	ADP
ftr-343	578	14	the	the	DET
ftr-343	578	15	tax	tax	NOUN
ftr-343	578	16	on	on	ADP
ftr-343	578	17	certain	certain	ADJ
ftr-343	578	18	chemicals	chemical	NOUN
ftr-343	578	19	the	the	DET
ftr-343	578	20	tax	tax	NOUN
ftr-343	578	21	met	meet	VERB
ftr-343	578	22	the	the	DET
ftr-343	578	23	national	national	ADJ
ftr-343	578	24	treatment	treatment	NOUN
ftr-343	578	25	requirement	requirement	NOUN
ftr-343	578	26	of	of	ADP
ftr-343	578	27	article	article	NOUN
ftr-343	578	28	iii:2	iii:2	ADV
ftr-343	578	29	,	,	PUNCT
ftr-343	578	30	first	first	PROPN
ftr-343	578	31	sentence.75	sentence.75	VERB
ftr-343	578	32	the	the	DET
ftr-343	578	33	panel	panel	NOUN
ftr-343	578	34	apparently	apparently	ADV
ftr-343	578	35	did	do	AUX
ftr-343	578	36	not	not	PART
ftr-343	578	37	consider	consider	VERB
ftr-343	578	38	whether	whether	SCONJ
ftr-343	578	39	the	the	DET
ftr-343	578	40	feedstocks	feedstock	NOUN
ftr-343	578	41	that	that	PRON
ftr-343	578	42	were	be	AUX
ftr-343	578	43	taxed	tax	VERB
ftr-343	578	44	in	in	ADP
ftr-343	578	45	the	the	DET
ftr-343	578	46	u.s	u.s	PROPN
ftr-343	578	47	.	.	PROPN
ftr-343	578	48	and	and	CCONJ
ftr-343	578	49	the	the	DET
ftr-343	578	50	chemicals	chemical	NOUN
ftr-343	578	51	that	that	PRON
ftr-343	578	52	were	be	AUX
ftr-343	578	53	imported	import	VERB
ftr-343	578	54	were	be	AUX
ftr-343	578	55	“	"	PUNCT
ftr-343	578	56	like	like	ADP
ftr-343	578	57	products	product	NOUN
ftr-343	578	58	,	,	PUNCT
ftr-343	578	59	”	"	PUNCT
ftr-343	578	60	presumably	presumably	ADV
ftr-343	578	61	because	because	SCONJ
ftr-343	578	62	the	the	DET
ftr-343	578	63	parties	party	NOUN
ftr-343	578	64	had	have	AUX
ftr-343	578	65	not	not	PART
ftr-343	578	66	raised	raise	VERB
ftr-343	578	67	the	the	DET
ftr-343	578	68	issue	issue	NOUN
ftr-343	578	69	,	,	PUNCT
ftr-343	578	70	perhaps	perhaps	ADV
ftr-343	578	71	because	because	SCONJ
ftr-343	578	72	they	they	PRON
ftr-343	578	73	took	take	VERB
ftr-343	578	74	it	it	PRON
ftr-343	578	75	for	for	SCONJ
ftr-343	578	76	granted	grant	VERB
ftr-343	578	77	that	that	SCONJ
ftr-343	578	78	chemical	chemical	NOUN
ftr-343	578	79	feedstocks	feedstock	NOUN
ftr-343	578	80	are	be	AUX
ftr-343	578	81	physically	physically	ADV
ftr-343	578	82	incorporated	incorporate	VERB
ftr-343	578	83	in	in	ADP
ftr-343	578	84	the	the	DET
ftr-343	578	85	derivatives.76	derivatives.76	PROPN
ftr-343	578	86	the	the	DET
ftr-343	578	87	panel	panel	NOUN
ftr-343	578	88	did	do	AUX
ftr-343	578	89	not	not	PART
ftr-343	578	90	indicate	indicate	VERB
ftr-343	578	91	explicitly	explicitly	ADV
ftr-343	578	92	whether	whether	SCONJ
ftr-343	578	93	the	the	DET
ftr-343	578	94	foreign	foreign	ADJ
ftr-343	578	95	feedstock	feedstock	NOUN
ftr-343	578	96	chemicals	chemical	NOUN
ftr-343	578	97	were	be	AUX
ftr-343	578	98	physically	physically	ADV
ftr-343	578	99	incorporated	incorporate	VERB
ftr-343	578	100	in	in	ADP
ftr-343	578	101	the	the	DET
ftr-343	578	102	exported	export	VERB
ftr-343	578	103	chemicals	chemical	NOUN
ftr-343	578	104	–	–	PUNCT
ftr-343	578	105	or	or	CCONJ
ftr-343	578	106	whether	whether	SCONJ
ftr-343	578	107	it	it	PRON
ftr-343	578	108	thought	think	VERB
ftr-343	578	109	that	that	SCONJ
ftr-343	578	110	the	the	DET
ftr-343	578	111	answer	answer	NOUN
ftr-343	578	112	mattered	matter	VERB
ftr-343	578	113	.	.	PUNCT
ftr-343	579	1	it	it	PRON
ftr-343	579	2	is	be	AUX
ftr-343	579	3	thus	thus	ADV
ftr-343	579	4	impossible	impossible	ADJ
ftr-343	579	5	to	to	PART
ftr-343	579	6	know	know	VERB
ftr-343	579	7	whether	whether	SCONJ
ftr-343	579	8	or	or	CCONJ
ftr-343	579	9	not	not	PART
ftr-343	579	10	the	the	DET
ftr-343	579	11	panel	panel	NOUN
ftr-343	579	12	applied	apply	VERB
ftr-343	579	13	a	a	DET
ftr-343	579	14	physical	physical	ADJ
ftr-343	579	15	incorporation	incorporation	NOUN
ftr-343	579	16	test	test	NOUN
ftr-343	579	17	or	or	CCONJ
ftr-343	579	18	some	some	DET
ftr-343	579	19	other.77	other.77	NOUN
ftr-343	579	20	on	on	ADP
ftr-343	579	21	the	the	DET
ftr-343	579	22	other	other	ADJ
ftr-343	579	23	hand	hand	NOUN
ftr-343	579	24	,	,	PUNCT
ftr-343	579	25	its	its	PRON
ftr-343	579	26	statement	statement	NOUN
ftr-343	579	27	that	that	SCONJ
ftr-343	579	28	,	,	PUNCT
ftr-343	579	29	“	"	PUNCT
ftr-343	579	30	this	this	DET
ftr-343	579	31	form	form	NOUN
ftr-343	579	32	of	of	ADP
ftr-343	579	33	border	border	NOUN
ftr-343	579	34	tax	tax	NOUN
ftr-343	579	35	adjustment	adjustment	NOUN
ftr-343	579	36	was	be	AUX
ftr-343	579	37	explicitly	explicitly	ADV
ftr-343	579	38	foreseen	foresee	VERB
ftr-343	579	39	in	in	ADP
ftr-343	579	40	article	article	NOUN
ftr-343	579	41	ii:2(a	ii:2(a	PROPN
ftr-343	579	42	)	)	PUNCT
ftr-343	579	43	,	,	PUNCT
ftr-343	579	44	which	which	PRON
ftr-343	579	45	refers	refer	VERB
ftr-343	579	46	to	to	ADP
ftr-343	579	47	taxes	taxis	NOUN
ftr-343	579	48	“	"	PUNCT
ftr-343	579	49	‘	'	PUNCT
ftr-343	579	50	in	in	ADP
ftr-343	579	51	respect	respect	NOUN
ftr-343	579	52	of	of	ADP
ftr-343	579	53	an	an	DET
ftr-343	579	54	article	article	NOUN
ftr-343	579	55	from	from	ADP
ftr-343	579	56	which	which	PRON
ftr-343	579	57	the	the	DET
ftr-343	579	58	imported	import	VERB
ftr-343	579	59	product	product	NOUN
ftr-343	579	60	has	have	AUX
ftr-343	579	61	been	be	AUX
ftr-343	579	62	manufactured	manufacture	VERB
ftr-343	579	63	or	or	CCONJ
ftr-343	579	64	produced,’”78	produced,’”78	PRON
ftr-343	579	65	suggests	suggest	VERB
ftr-343	579	66	that	that	SCONJ
ftr-343	579	67	it	it	PRON
ftr-343	579	68	did	do	VERB
ftr-343	579	69	,	,	PUNCT
ftr-343	579	70	if	if	SCONJ
ftr-343	579	71	only	only	ADV
ftr-343	579	72	implicitly	implicitly	ADV
ftr-343	579	73	.	.	PUNCT
ftr-343	580	1	this	this	DET
ftr-343	580	2	question	question	NOUN
ftr-343	580	3	is	be	AUX
ftr-343	580	4	,	,	PUNCT
ftr-343	580	5	of	of	ADP
ftr-343	580	6	course	course	NOUN
ftr-343	580	7	,	,	PUNCT
ftr-343	580	8	crucial	crucial	ADJ
ftr-343	580	9	to	to	ADP
ftr-343	580	10	determining	determine	VERB
ftr-343	580	11	the	the	DET
ftr-343	580	12	adjustability	adjustability	NOUN
ftr-343	580	13	of	of	ADP
ftr-343	580	14	carbon	carbon	NOUN
ftr-343	580	15	taxes	taxis	NOUN
ftr-343	580	16	,	,	PUNCT
ftr-343	580	17	since	since	SCONJ
ftr-343	580	18	co2	co2	NOUN
ftr-343	580	19	is	be	AUX
ftr-343	580	20	not	not	PART
ftr-343	580	21	physically	physically	ADV
ftr-343	580	22	incorporated	incorporate	VERB
ftr-343	580	23	in	in	ADP
ftr-343	580	24	products	product	NOUN
ftr-343	580	25	.	.	PUNCT
ftr-343	581	1	thus	thus	ADV
ftr-343	581	2	,	,	PUNCT
ftr-343	581	3	pitschas	pitscha	NOUN
ftr-343	581	4	opines	opine	VERB
ftr-343	581	5	,	,	PUNCT
ftr-343	581	6	“	"	PUNCT
ftr-343	581	7	the	the	DET
ftr-343	581	8	ruling	ruling	NOUN
ftr-343	581	9	of	of	ADP
ftr-343	581	10	the	the	DET
ftr-343	581	11	gatt	gatt	PROPN
ftr-343	581	12	panel	panel	NOUN
ftr-343	581	13	in	in	ADP
ftr-343	581	14	the	the	DET
ftr-343	581	15	superfund	superfund	NOUN
ftr-343	581	16	case	case	NOUN
ftr-343	581	17	is	be	AUX
ftr-343	581	18	not	not	PART
ftr-343	581	19	exactly	exactly	ADV
ftr-343	581	20	transferable	transferable	ADJ
ftr-343	581	21	to	to	ADP
ftr-343	581	22	energy	energy	NOUN
ftr-343	581	23	taxes	taxis	NOUN
ftr-343	581	24	.	.	PUNCT
ftr-343	582	1	”79	”79	NOUN
ftr-343	582	2	even	even	ADV
ftr-343	582	3	though	though	SCONJ
ftr-343	582	4	the	the	DET
ftr-343	582	5	regulations	regulation	NOUN
ftr-343	582	6	allowing	allow	VERB
ftr-343	582	7	foreign	foreign	ADJ
ftr-343	582	8	producers	producer	NOUN
ftr-343	582	9	to	to	PART
ftr-343	582	10	pay	pay	VERB
ftr-343	582	11	tax	tax	NOUN
ftr-343	582	12	based	base	VERB
ftr-343	582	13	on	on	ADP
ftr-343	582	14	the	the	DET
ftr-343	582	15	pmp	pmp	NOUN
ftr-343	582	16	in	in	ADP
ftr-343	582	17	the	the	DET
ftr-343	582	18	u.s	u.s	PROPN
ftr-343	582	19	.	.	PROPN
ftr-343	582	20	had	have	AUX
ftr-343	582	21	never	never	ADV
ftr-343	582	22	been	be	AUX
ftr-343	582	23	issued	issue	VERB
ftr-343	582	24	,	,	PUNCT
ftr-343	582	25	the	the	DET
ftr-343	582	26	panel	panel	NOUN
ftr-343	582	27	took	take	VERB
ftr-343	582	28	note	note	NOUN
ftr-343	582	29	of	of	ADP
ftr-343	582	30	the	the	DET
ftr-343	582	31	assurance	assurance	NOUN
ftr-343	582	32	of	of	ADP
ftr-343	582	33	the	the	DET
ftr-343	582	34	u.s	u.s	PROPN
ftr-343	582	35	.	.	PROPN
ftr-343	582	36	government	government	NOUN
ftr-343	582	37	that	that	SCONJ
ftr-343	582	38	“	"	PUNCT
ftr-343	582	39	in	in	ADP
ftr-343	582	40	all	all	DET
ftr-343	582	41	probability	probability	NOUN
ftr-343	582	42	the	the	DET
ftr-343	582	43	five	five	NUM
ftr-343	582	44	percent	percent	NOUN
ftr-343	582	45	penalty	penalty	NOUN
ftr-343	582	46	rate	rate	NOUN
ftr-343	582	47	would	would	AUX
ftr-343	582	48	never	never	ADV
ftr-343	582	49	be	be	AUX
ftr-343	582	50	applied	apply	VERB
ftr-343	582	51	.	.	PUNCT
ftr-343	583	1	”80	”80	NOUN
ftr-343	583	2	of	of	ADP
ftr-343	583	3	course	course	NOUN
ftr-343	583	4	,	,	PUNCT
ftr-343	583	5	foreign	foreign	ADJ
ftr-343	583	6	manufacturers	manufacturer	NOUN
ftr-343	583	7	retained	retain	VERB
ftr-343	583	8	the	the	DET
ftr-343	583	9	right	right	NOUN
ftr-343	583	10	to	to	PART
ftr-343	583	11	pay	pay	VERB
ftr-343	583	12	a	a	DET
ftr-343	583	13	lower	low	ADJ
ftr-343	583	14	amount	amount	NOUN
ftr-343	583	15	than	than	SCONJ
ftr-343	583	16	calculated	calculate	VERB
ftr-343	583	17	under	under	ADP
ftr-343	583	18	pmp	pmp	PROPN
ftr-343	583	19	in	in	ADP
ftr-343	583	20	the	the	DET
ftr-343	583	21	u.s	u.s	PROPN
ftr-343	583	22	.	.	PROPN
ftr-343	583	23	if	if	SCONJ
ftr-343	583	24	they	they	PRON
ftr-343	583	25	could	could	AUX
ftr-343	583	26	document	document	VERB
ftr-343	583	27	that	that	SCONJ
ftr-343	583	28	they	they	PRON
ftr-343	583	29	had	have	AUX
ftr-343	583	30	actually	actually	ADV
ftr-343	583	31	used	use	VERB
ftr-343	583	32	less	less	ADJ
ftr-343	583	33	feedstocks	feedstock	NOUN
ftr-343	583	34	than	than	ADP
ftr-343	583	35	under	under	ADP
ftr-343	583	36	pmp	pmp	PROPN
ftr-343	583	37	.	.	PUNCT
ftr-343	584	1	this	this	PRON
ftr-343	584	2	is	be	AUX
ftr-343	584	3	potentially	potentially	ADV
ftr-343	584	4	important	important	ADJ
ftr-343	584	5	in	in	ADP
ftr-343	584	6	the	the	DET
ftr-343	584	7	present	present	ADJ
ftr-343	584	8	context	context	NOUN
ftr-343	584	9	,	,	PUNCT
ftr-343	584	10	as	as	SCONJ
ftr-343	584	11	it	it	PRON
ftr-343	584	12	suggests	suggest	VERB
ftr-343	584	13	that	that	SCONJ
ftr-343	584	14	carbon	carbon	NOUN
ftr-343	584	15	content	content	NOUN
ftr-343	584	16	under	under	ADP
ftr-343	584	17	pmp	pmp	PROPN
ftr-343	584	18	in	in	ADP
ftr-343	584	19	the	the	DET
ftr-343	584	20	importing	import	VERB
ftr-343	584	21	country	country	NOUN
ftr-343	584	22	could	could	AUX
ftr-343	584	23	be	be	AUX
ftr-343	584	24	employed	employ	VERB
ftr-343	584	25	to	to	PART
ftr-343	584	26	determine	determine	VERB
ftr-343	584	27	btas	bta	NOUN
ftr-343	584	28	on	on	ADP
ftr-343	584	29	imports	import	NOUN
ftr-343	584	30	,	,	PUNCT
ftr-343	584	31	with	with	ADP
ftr-343	584	32	the	the	DET
ftr-343	584	33	option	option	NOUN
ftr-343	584	34	of	of	ADP
ftr-343	584	35	demonstrating	demonstrate	VERB
ftr-343	584	36	lower	low	ADJ
ftr-343	584	37	carbon	carbon	NOUN
ftr-343	584	38	content	content	NOUN
ftr-343	584	39	.	.	PUNCT
ftr-343	585	1	this	this	PRON
ftr-343	585	2	would	would	AUX
ftr-343	585	3	,	,	PUNCT
ftr-343	585	4	of	of	ADP
ftr-343	585	5	course	course	NOUN
ftr-343	585	6	,	,	PUNCT
ftr-343	585	7	not	not	PART
ftr-343	585	8	result	result	VERB
ftr-343	585	9	in	in	ADP
ftr-343	585	10	btas	bta	NOUN
ftr-343	585	11	based	base	VERB
ftr-343	585	12	on	on	ADP
ftr-343	585	13	the	the	DET
ftr-343	585	14	actual	actual	ADJ
ftr-343	585	15	carbon	carbon	NOUN
ftr-343	585	16	content	content	NOUN
ftr-343	585	17	of	of	ADP
ftr-343	585	18	imports	import	NOUN
ftr-343	585	19	,	,	PUNCT
ftr-343	585	20	if	if	SCONJ
ftr-343	585	21	the	the	DET
ftr-343	585	22	actual	actual	ADJ
ftr-343	585	23	carbon	carbon	NOUN
ftr-343	585	24	content	content	NOUN
ftr-343	585	25	of	of	ADP
ftr-343	585	26	imports	import	NOUN
ftr-343	585	27	exceeds	exceed	VERB
ftr-343	585	28	that	that	SCONJ
ftr-343	585	29	under	under	ADP
ftr-343	585	30	pmps	pmp	NOUN
ftr-343	585	31	in	in	ADP
ftr-343	585	32	the	the	DET
ftr-343	585	33	importing	import	VERB
ftr-343	585	34	country	country	NOUN
ftr-343	585	35	.	.	PUNCT
ftr-343	586	1	75	75	NUM
ftr-343	586	2	.	.	PUNCT
ftr-343	587	1	i	i	PRON
ftr-343	587	2	d.	d.	PROPN
ftr-343	587	3	76	76	NUM
ftr-343	587	4	.	.	PUNCT
ftr-343	588	1	in	in	ADP
ftr-343	588	2	its	its	PRON
ftr-343	588	3	discussion	discussion	NOUN
ftr-343	588	4	of	of	ADP
ftr-343	588	5	the	the	DET
ftr-343	588	6	tax	tax	NOUN
ftr-343	588	7	on	on	ADP
ftr-343	588	8	petroleum	petroleum	NOUN
ftr-343	588	9	products	product	NOUN
ftr-343	588	10	,	,	PUNCT
ftr-343	588	11	the	the	DET
ftr-343	588	12	panel	panel	NOUN
ftr-343	588	13	noted	note	VERB
ftr-343	588	14	that	that	SCONJ
ftr-343	588	15	the	the	DET
ftr-343	588	16	parties	party	NOUN
ftr-343	588	17	to	to	ADP
ftr-343	588	18	the	the	DET
ftr-343	588	19	case	case	NOUN
ftr-343	588	20	had	have	AUX
ftr-343	588	21	not	not	PART
ftr-343	588	22	developed	develop	VERB
ftr-343	588	23	a	a	DET
ftr-343	588	24	definition	definition	NOUN
ftr-343	588	25	of	of	ADP
ftr-343	588	26	the	the	DET
ftr-343	588	27	term	term	NOUN
ftr-343	588	28	“	"	PUNCT
ftr-343	588	29	like	like	ADP
ftr-343	588	30	products	product	NOUN
ftr-343	588	31	.	.	PUNCT
ftr-343	588	32	”	"	PUNCT
ftr-343	589	1	it	it	PRON
ftr-343	589	2	made	make	VERB
ftr-343	589	3	reference	reference	NOUN
ftr-343	589	4	to	to	ADP
ftr-343	589	5	paragraph	paragraph	VERB
ftr-343	589	6	18	18	NUM
ftr-343	589	7	of	of	ADP
ftr-343	589	8	the	the	DET
ftr-343	589	9	working	work	VERB
ftr-343	589	10	party	party	NOUN
ftr-343	589	11	on	on	ADP
ftr-343	589	12	btas	bta	NOUN
ftr-343	589	13	,	,	PUNCT
ftr-343	589	14	discussed	discuss	VERB
ftr-343	589	15	further	further	ADJ
ftr-343	589	16	infra	infra	NOUN
ftr-343	589	17	at	at	ADP
ftr-343	589	18	note	note	NOUN
ftr-343	589	19	90	90	NUM
ftr-343	589	20	,	,	PUNCT
ftr-343	589	21	and	and	CCONJ
ftr-343	589	22	observed	observe	VERB
ftr-343	589	23	that	that	SCONJ
ftr-343	589	24	“	"	PUNCT
ftr-343	589	25	the	the	DET
ftr-343	589	26	domestic	domestic	ADJ
ftr-343	589	27	[	[	X
ftr-343	589	28	petroleum	petroleum	NOUN
ftr-343	589	29	]	]	X
ftr-343	589	30	products	product	NOUN
ftr-343	589	31	are	be	AUX
ftr-343	589	32	thus	thus	ADV
ftr-343	589	33	either	either	CCONJ
ftr-343	589	34	identical	identical	ADJ
ftr-343	589	35	or	or	CCONJ
ftr-343	589	36	,	,	PUNCT
ftr-343	589	37	in	in	ADP
ftr-343	589	38	the	the	DET
ftr-343	589	39	case	case	NOUN
ftr-343	589	40	of	of	ADP
ftr-343	589	41	imported	import	VERB
ftr-343	589	42	liquid	liquid	ADJ
ftr-343	589	43	hydrocarbon	hydrocarbon	NOUN
ftr-343	589	44	products	product	NOUN
ftr-343	589	45	,	,	PUNCT
ftr-343	589	46	serve	serve	VERB
ftr-343	589	47	substantially	substantially	ADV
ftr-343	589	48	identical	identical	ADJ
ftr-343	589	49	end	end	NOUN
ftr-343	589	50	-	-	PUNCT
ftr-343	589	51	uses	use	NOUN
ftr-343	589	52	.	.	PUNCT
ftr-343	589	53	”	"	PUNCT
ftr-343	590	1	see	see	VERB
ftr-343	590	2	i	i	PRON
ftr-343	590	3	d.	d.	PROPN
ftr-343	590	4	at	at	ADP
ftr-343	590	5	¶	¶	PROPN
ftr-343	590	6	5.1.1	5.1.1	NUM
ftr-343	590	7	.	.	PUNCT
ftr-343	591	1	77	77	NUM
ftr-343	591	2	.	.	PUNCT
ftr-343	592	1	see	see	AUX
ftr-343	592	2	also	also	ADV
ftr-343	592	3	demaret	demaret	VERB
ftr-343	592	4	and	and	CCONJ
ftr-343	592	5	stewardson	stewardson	NOUN
ftr-343	592	6	,	,	PUNCT
ftr-343	592	7	supra	supra	PROPN
ftr-343	592	8	note	note	PROPN
ftr-343	592	9	15	15	NUM
ftr-343	592	10	,	,	PUNCT
ftr-343	592	11	at	at	ADP
ftr-343	592	12	26	26	NUM
ftr-343	592	13	;	;	PUNCT
ftr-343	592	14	hoerner	hoerner	NOUN
ftr-343	592	15	&	&	CCONJ
ftr-343	592	16	muller	muller	PROPN
ftr-343	592	17	,	,	PUNCT
ftr-343	592	18	supra	supra	PROPN
ftr-343	592	19	note	note	PROPN
ftr-343	592	20	15	15	NUM
ftr-343	592	21	,	,	PUNCT
ftr-343	592	22	at	at	ADP
ftr-343	592	23	39	39	NUM
ftr-343	592	24	.	.	PUNCT
ftr-343	593	1	78	78	NUM
ftr-343	593	2	.	.	PUNCT
ftr-343	594	1	u.s	u.s	PROPN
ftr-343	594	2	.	.	PROPN
ftr-343	594	3	–	–	PUNCT
ftr-343	594	4	superfund	superfund	NOUN
ftr-343	594	5	tax	tax	NOUN
ftr-343	594	6	,	,	PUNCT
ftr-343	594	7	supra	supra	PROPN
ftr-343	594	8	note	note	NOUN
ftr-343	594	9	71	71	NUM
ftr-343	594	10	,	,	PUNCT
ftr-343	594	11	at	at	ADP
ftr-343	594	12	¶	¶	PROPN
ftr-343	594	13	3.2.5	3.2.5	NUM
ftr-343	594	14	.	.	PUNCT
ftr-343	594	15	79	79	NUM
ftr-343	594	16	.	.	PUNCT
ftr-343	595	1	pitschas	pitschas	PROPN
ftr-343	595	2	,	,	PUNCT
ftr-343	595	3	supra	supra	PROPN
ftr-343	595	4	note	note	PROPN
ftr-343	595	5	11	11	NUM
ftr-343	595	6	,	,	PUNCT
ftr-343	595	7	at	at	ADP
ftr-343	595	8	492	492	NUM
ftr-343	595	9	.	.	PUNCT
ftr-343	596	1	80	80	NUM
ftr-343	596	2	.	.	PUNCT
ftr-343	597	1	u.s	u.s	PROPN
ftr-343	597	2	.	.	PROPN
ftr-343	597	3	–	–	PUNCT
ftr-343	597	4	superfund	superfund	NOUN
ftr-343	597	5	tax	tax	NOUN
ftr-343	597	6	,	,	PUNCT
ftr-343	597	7	supra	supra	PROPN
ftr-343	597	8	note	note	NOUN
ftr-343	597	9	71	71	NUM
ftr-343	597	10	,	,	PUNCT
ftr-343	597	11	at	at	ADP
ftr-343	597	12	¶	¶	PROPN
ftr-343	597	13	5.2.9	5.2.9	NUM
ftr-343	597	14	.	.	PROPN
ftr-343	597	15	2011	2011	NUM
ftr-343	597	16	]	]	PUNCT
ftr-343	597	17	border	border	NOUN
ftr-343	597	18	adjustments	adjustment	NOUN
ftr-343	597	19	for	for	ADP
ftr-343	597	20	carbon	carbon	NOUN
ftr-343	597	21	taxes	taxis	NOUN
ftr-343	597	22	255	255	NUM
ftr-343	597	23	c.	c.	NOUN
ftr-343	597	24	the	the	DET
ftr-343	597	25	ozone	ozone	NOUN
ftr-343	597	26	depleting	deplete	VERB
ftr-343	597	27	chemicals	chemical	NOUN
ftr-343	597	28	tax	tax	VERB
ftr-343	597	29	the	the	DET
ftr-343	597	30	tax	tax	NOUN
ftr-343	597	31	on	on	ADP
ftr-343	597	32	ozone	ozone	NOUN
ftr-343	597	33	depleting	deplete	VERB
ftr-343	597	34	chemicals	chemical	NOUN
ftr-343	597	35	(	(	PUNCT
ftr-343	597	36	odcs	odcs	PRON
ftr-343	597	37	)	)	PUNCT
ftr-343	597	38	levied	levy	VERB
ftr-343	597	39	by	by	ADP
ftr-343	597	40	the	the	DET
ftr-343	597	41	u.s	u.s	PROPN
ftr-343	597	42	.	.	PROPN
ftr-343	597	43	in	in	ADP
ftr-343	597	44	furtherance	furtherance	NOUN
ftr-343	597	45	of	of	ADP
ftr-343	597	46	the	the	DET
ftr-343	597	47	montreal	montreal	PROPN
ftr-343	597	48	protocol	protocol	NOUN
ftr-343	597	49	on	on	ADP
ftr-343	597	50	substances	substance	NOUN
ftr-343	597	51	that	that	PRON
ftr-343	597	52	deplete	deplete	VERB
ftr-343	597	53	the	the	DET
ftr-343	597	54	ozone	ozone	NOUN
ftr-343	597	55	layer	layer	NOUN
ftr-343	597	56	would	would	AUX
ftr-343	597	57	have	have	AUX
ftr-343	597	58	provided	provide	VERB
ftr-343	597	59	a	a	DET
ftr-343	597	60	more	more	ADV
ftr-343	597	61	definitive	definitive	ADJ
ftr-343	597	62	test	test	NOUN
ftr-343	597	63	,	,	PUNCT
ftr-343	597	64	had	have	AUX
ftr-343	597	65	it	it	PRON
ftr-343	597	66	been	be	AUX
ftr-343	597	67	challenged	challenge	VERB
ftr-343	597	68	and	and	CCONJ
ftr-343	597	69	considered	consider	VERB
ftr-343	597	70	by	by	ADP
ftr-343	597	71	the	the	DET
ftr-343	597	72	wto.81	wto.81	NOUN
ftr-343	597	73	significantly	significantly	ADV
ftr-343	597	74	for	for	ADP
ftr-343	597	75	present	present	ADJ
ftr-343	597	76	purposes	purpose	NOUN
ftr-343	597	77	,	,	PUNCT
ftr-343	597	78	btas	bta	NOUN
ftr-343	597	79	were	be	AUX
ftr-343	597	80	levied	levy	VERB
ftr-343	597	81	on	on	ADP
ftr-343	597	82	imported	import	VERB
ftr-343	597	83	products	product	NOUN
ftr-343	597	84	produced	produce	VERB
ftr-343	597	85	with	with	ADP
ftr-343	597	86	odcs	odc	NOUN
ftr-343	597	87	(	(	PUNCT
ftr-343	597	88	e.g.	e.g.	ADV
ftr-343	597	89	,	,	PUNCT
ftr-343	597	90	electronic	electronic	ADJ
ftr-343	597	91	equipment	equipment	NOUN
ftr-343	597	92	)	)	PUNCT
ftr-343	597	93	,	,	PUNCT
ftr-343	597	94	as	as	ADV
ftr-343	597	95	well	well	ADV
ftr-343	597	96	as	as	ADP
ftr-343	597	97	directly	directly	ADV
ftr-343	597	98	on	on	ADP
ftr-343	597	99	imports	import	NOUN
ftr-343	597	100	of	of	ADP
ftr-343	597	101	the	the	DET
ftr-343	597	102	offending	offend	VERB
ftr-343	597	103	chemicals	chemical	NOUN
ftr-343	597	104	and	and	CCONJ
ftr-343	597	105	products	product	NOUN
ftr-343	597	106	containing	contain	VERB
ftr-343	597	107	odcs	odc	NOUN
ftr-343	597	108	(	(	PUNCT
ftr-343	597	109	e.g.	e.g.	ADV
ftr-343	597	110	,	,	PUNCT
ftr-343	597	111	refrigerators).82	refrigerators).82	NOUN
ftr-343	597	112	that	that	PRON
ftr-343	597	113	is	be	AUX
ftr-343	597	114	,	,	PUNCT
ftr-343	597	115	the	the	DET
ftr-343	597	116	btas	bta	NOUN
ftr-343	597	117	applied	apply	VERB
ftr-343	597	118	to	to	ADP
ftr-343	597	119	chemicals	chemical	NOUN
ftr-343	597	120	that	that	PRON
ftr-343	597	121	were	be	AUX
ftr-343	597	122	not	not	PART
ftr-343	597	123	physically	physically	ADV
ftr-343	597	124	incorporated	incorporate	VERB
ftr-343	597	125	in	in	ADP
ftr-343	597	126	imports	import	NOUN
ftr-343	597	127	and	and	CCONJ
ftr-343	597	128	were	be	AUX
ftr-343	597	129	thus	thus	ADV
ftr-343	597	130	at	at	ADP
ftr-343	597	131	least	least	ADJ
ftr-343	597	132	in	in	ADP
ftr-343	597	133	part	part	NOUN
ftr-343	597	134	process	process	NOUN
ftr-343	597	135	-	-	PUNCT
ftr-343	597	136	based	base	VERB
ftr-343	597	137	.	.	PUNCT
ftr-343	598	1	that	that	DET
ftr-343	598	2	btas	bta	NOUN
ftr-343	598	3	for	for	ADP
ftr-343	598	4	the	the	DET
ftr-343	598	5	odc	odc	PROPN
ftr-343	598	6	were	be	AUX
ftr-343	598	7	never	never	ADV
ftr-343	598	8	challenged	challenge	VERB
ftr-343	598	9	before	before	SCONJ
ftr-343	598	10	the	the	DET
ftr-343	598	11	wto	wto	PROPN
ftr-343	598	12	is	be	AUX
ftr-343	598	13	sometimes	sometimes	ADV
ftr-343	598	14	interpreted	interpret	VERB
ftr-343	598	15	as	as	ADP
ftr-343	598	16	suggesting	suggest	VERB
ftr-343	598	17	that	that	SCONJ
ftr-343	598	18	btas	bta	NOUN
ftr-343	598	19	might	might	AUX
ftr-343	598	20	be	be	AUX
ftr-343	598	21	allowed	allow	VERB
ftr-343	598	22	for	for	ADP
ftr-343	598	23	a	a	DET
ftr-343	598	24	tax	tax	NOUN
ftr-343	598	25	based	base	VERB
ftr-343	598	26	on	on	ADP
ftr-343	598	27	ppms.83	ppms.83	PROPN
ftr-343	598	28	but	but	CCONJ
ftr-343	598	29	the	the	DET
ftr-343	598	30	fact	fact	NOUN
ftr-343	598	31	that	that	SCONJ
ftr-343	598	32	the	the	DET
ftr-343	598	33	odc	odc	PROPN
ftr-343	598	34	legislation	legislation	NOUN
ftr-343	598	35	was	be	AUX
ftr-343	598	36	not	not	PART
ftr-343	598	37	challenged	challenge	VERB
ftr-343	598	38	does	do	AUX
ftr-343	598	39	not	not	PART
ftr-343	598	40	reliably	reliably	ADV
ftr-343	598	41	reveal	reveal	VERB
ftr-343	598	42	whether	whether	SCONJ
ftr-343	598	43	a	a	DET
ftr-343	598	44	challenge	challenge	NOUN
ftr-343	598	45	would	would	AUX
ftr-343	598	46	have	have	AUX
ftr-343	598	47	been	be	AUX
ftr-343	598	48	successful.84	successful.84	ADV
ftr-343	598	49	2	2	NUM
ftr-343	598	50	.	.	NOUN
ftr-343	599	1	are	be	AUX
ftr-343	599	2	btas	bta	NOUN
ftr-343	599	3	based	base	VERB
ftr-343	599	4	on	on	ADP
ftr-343	599	5	carbon	carbon	NOUN
ftr-343	599	6	intensity	intensity	NOUN
ftr-343	599	7	levied	levy	VERB
ftr-343	599	8	on	on	ADP
ftr-343	599	9	“	"	PUNCT
ftr-343	599	10	like	like	ADJ
ftr-343	599	11	products	product	NOUN
ftr-343	599	12	?	?	PUNCT
ftr-343	599	13	”	"	PUNCT
ftr-343	599	14	border	border	NOUN
ftr-343	599	15	tax	tax	NOUN
ftr-343	599	16	adjustments	adjustment	NOUN
ftr-343	599	17	for	for	ADP
ftr-343	599	18	carbon	carbon	NOUN
ftr-343	599	19	taxes	taxis	NOUN
ftr-343	599	20	that	that	PRON
ftr-343	599	21	are	be	AUX
ftr-343	599	22	intended	intend	VERB
ftr-343	599	23	to	to	PART
ftr-343	599	24	level	level	VERB
ftr-343	599	25	the	the	DET
ftr-343	599	26	playing	play	VERB
ftr-343	599	27	field	field	NOUN
ftr-343	599	28	between	between	ADP
ftr-343	599	29	domestic	domestic	ADJ
ftr-343	599	30	products	product	NOUN
ftr-343	599	31	and	and	CCONJ
ftr-343	599	32	imports	import	NOUN
ftr-343	599	33	would	would	AUX
ftr-343	599	34	ideally	ideally	ADV
ftr-343	599	35	reflect	reflect	VERB
ftr-343	599	36	the	the	DET
ftr-343	599	37	carbon	carbon	NOUN
ftr-343	599	38	-	-	PUNCT
ftr-343	599	39	intensity	intensity	NOUN
ftr-343	599	40	of	of	ADP
ftr-343	599	41	imports.85	imports.85	NOUN
ftr-343	599	42	this	this	DET
ftr-343	599	43	means	mean	VERB
ftr-343	599	44	,	,	PUNCT
ftr-343	599	45	of	of	ADP
ftr-343	599	46	course	course	NOUN
ftr-343	599	47	,	,	PUNCT
ftr-343	599	48	that	that	SCONJ
ftr-343	599	49	if	if	SCONJ
ftr-343	599	50	an	an	DET
ftr-343	599	51	import	import	NOUN
ftr-343	599	52	81	81	NUM
ftr-343	599	53	.	.	PUNCT
ftr-343	599	54	for	for	ADP
ftr-343	599	55	a	a	DET
ftr-343	599	56	description	description	NOUN
ftr-343	599	57	of	of	ADP
ftr-343	599	58	the	the	DET
ftr-343	599	59	odc	odc	PROPN
ftr-343	599	60	tax	tax	NOUN
ftr-343	599	61	,	,	PUNCT
ftr-343	599	62	see	see	VERB
ftr-343	599	63	gregory	gregory	PROPN
ftr-343	599	64	a.	a.	PROPN
ftr-343	599	65	orlando	orlando	PROPN
ftr-343	599	66	,	,	PUNCT
ftr-343	599	67	understanding	understand	VERB
ftr-343	599	68	the	the	DET
ftr-343	599	69	excise	excise	NOUN
ftr-343	599	70	tax	tax	NOUN
ftr-343	599	71	on	on	ADP
ftr-343	599	72	ozone	ozone	NOUN
ftr-343	599	73	depleting	deplete	VERB
ftr-343	599	74	chemicals	chemical	NOUN
ftr-343	599	75	,	,	PUNCT
ftr-343	599	76	42	42	NUM
ftr-343	599	77	the	the	DET
ftr-343	599	78	tax	tax	NOUN
ftr-343	599	79	executive	executive	NOUN
ftr-343	599	80	359	359	NUM
ftr-343	599	81	(	(	PUNCT
ftr-343	599	82	1990	1990	NUM
ftr-343	599	83	)	)	PUNCT
ftr-343	599	84	.	.	PUNCT
ftr-343	600	1	hoerner	hoerner	PROPN
ftr-343	600	2	,	,	PUNCT
ftr-343	600	3	supra	supra	PROPN
ftr-343	600	4	note	note	PROPN
ftr-343	600	5	15	15	NUM
ftr-343	600	6	,	,	PUNCT
ftr-343	600	7	at	at	ADP
ftr-343	600	8	11	11	NUM
ftr-343	600	9	-	-	SYM
ftr-343	600	10	12	12	NUM
ftr-343	600	11	,	,	PUNCT
ftr-343	600	12	and	and	CCONJ
ftr-343	600	13	brack	brack	VERB
ftr-343	600	14	et	et	PROPN
ftr-343	600	15	al	al	PROPN
ftr-343	600	16	.	.	PROPN
ftr-343	600	17	,	,	PUNCT
ftr-343	600	18	supra	supra	PROPN
ftr-343	600	19	note	note	PROPN
ftr-343	600	20	57	57	NUM
ftr-343	600	21	,	,	PUNCT
ftr-343	600	22	at	at	ADP
ftr-343	600	23	78	78	NUM
ftr-343	600	24	-	-	SYM
ftr-343	600	25	79	79	NUM
ftr-343	600	26	,	,	PUNCT
ftr-343	600	27	provide	provide	VERB
ftr-343	600	28	brief	brief	ADJ
ftr-343	600	29	summaries	summary	NOUN
ftr-343	600	30	of	of	ADP
ftr-343	600	31	this	this	DET
ftr-343	600	32	episode	episode	NOUN
ftr-343	600	33	.	.	PUNCT
ftr-343	601	1	82	82	NUM
ftr-343	601	2	.	.	PUNCT
ftr-343	602	1	btas	btas	PROPN
ftr-343	602	2	were	be	AUX
ftr-343	602	3	imposed	impose	VERB
ftr-343	602	4	on	on	ADP
ftr-343	602	5	imports	import	NOUN
ftr-343	602	6	and	and	CCONJ
ftr-343	602	7	allowed	allow	VERB
ftr-343	602	8	for	for	ADP
ftr-343	602	9	exports	export	NOUN
ftr-343	602	10	.	.	PUNCT
ftr-343	603	1	the	the	DET
ftr-343	603	2	border	border	NOUN
ftr-343	603	3	adjustment	adjustment	NOUN
ftr-343	603	4	for	for	ADP
ftr-343	603	5	imports	import	NOUN
ftr-343	603	6	is	be	AUX
ftr-343	603	7	based	base	VERB
ftr-343	603	8	on	on	ADP
ftr-343	603	9	pmp	pmp	PROPN
ftr-343	603	10	in	in	ADP
ftr-343	603	11	the	the	DET
ftr-343	603	12	u.s	u.s	PROPN
ftr-343	603	13	.	.	PROPN
ftr-343	603	14	,	,	PUNCT
ftr-343	603	15	unless	unless	SCONJ
ftr-343	603	16	the	the	DET
ftr-343	603	17	importer	importer	NOUN
ftr-343	603	18	can	can	AUX
ftr-343	603	19	document	document	VERB
ftr-343	603	20	that	that	SCONJ
ftr-343	603	21	the	the	DET
ftr-343	603	22	actual	actual	ADJ
ftr-343	603	23	amount	amount	NOUN
ftr-343	603	24	of	of	ADP
ftr-343	603	25	odcs	odc	NOUN
ftr-343	603	26	employed	employ	VERB
ftr-343	603	27	in	in	ADP
ftr-343	603	28	production	production	NOUN
ftr-343	603	29	is	be	AUX
ftr-343	603	30	less	less	ADJ
ftr-343	603	31	.	.	PUNCT
ftr-343	604	1	83	83	NUM
ftr-343	604	2	.	.	PUNCT
ftr-343	605	1	see	see	VERB
ftr-343	605	2	,	,	PUNCT
ftr-343	605	3	e.g.	e.g.	ADV
ftr-343	605	4	,	,	PUNCT
ftr-343	605	5	hoerner	hoerner	NOUN
ftr-343	605	6	,	,	PUNCT
ftr-343	605	7	supra	supra	PROPN
ftr-343	605	8	note	note	AUX
ftr-343	605	9	15	15	NUM
ftr-343	605	10	,	,	PUNCT
ftr-343	605	11	at	at	ADP
ftr-343	605	12	11	11	NUM
ftr-343	605	13	-	-	SYM
ftr-343	605	14	12	12	NUM
ftr-343	605	15	;	;	PUNCT
ftr-343	605	16	biermann	biermann	PROPN
ftr-343	605	17	&	&	CCONJ
ftr-343	605	18	brohm	brohm	PROPN
ftr-343	605	19	,	,	PUNCT
ftr-343	605	20	strategic	strategic	ADJ
ftr-343	605	21	role	role	NOUN
ftr-343	605	22	,	,	PUNCT
ftr-343	605	23	supra	supra	PROPN
ftr-343	605	24	note	note	NOUN
ftr-343	605	25	12	12	NUM
ftr-343	605	26	,	,	PUNCT
ftr-343	605	27	at	at	ADP
ftr-343	605	28	294	294	NUM
ftr-343	605	29	.	.	PUNCT
ftr-343	605	30	84	84	NUM
ftr-343	605	31	.	.	PUNCT
ftr-343	606	1	while	while	SCONJ
ftr-343	606	2	sherlock	sherlock	PROPN
ftr-343	606	3	holmes	holmes	PROPN
ftr-343	606	4	drew	draw	VERB
ftr-343	606	5	conclusions	conclusion	NOUN
ftr-343	606	6	based	base	VERB
ftr-343	606	7	on	on	ADP
ftr-343	606	8	the	the	DET
ftr-343	606	9	“	"	PUNCT
ftr-343	606	10	dog	dog	NOUN
ftr-343	606	11	that	that	PRON
ftr-343	606	12	did	do	AUX
ftr-343	606	13	not	not	PART
ftr-343	606	14	bark	bark	VERB
ftr-343	606	15	”	"	PUNCT
ftr-343	606	16	in	in	ADP
ftr-343	606	17	arthur	arthur	PROPN
ftr-343	606	18	conan	conan	PROPN
ftr-343	606	19	doyle	doyle	PROPN
ftr-343	606	20	’s	’s	PART
ftr-343	606	21	“	"	PUNCT
ftr-343	606	22	silver	silver	ADJ
ftr-343	606	23	blaze	blaze	NOUN
ftr-343	606	24	,	,	PUNCT
ftr-343	606	25	”	"	PUNCT
ftr-343	606	26	inferring	infer	VERB
ftr-343	606	27	the	the	DET
ftr-343	606	28	results	result	NOUN
ftr-343	606	29	of	of	ADP
ftr-343	606	30	hypothetical	hypothetical	ADJ
ftr-343	606	31	judicial	judicial	ADJ
ftr-343	606	32	views	view	NOUN
ftr-343	606	33	of	of	ADP
ftr-343	606	34	laws	law	NOUN
ftr-343	606	35	not	not	PART
ftr-343	606	36	challenged	challenge	VERB
ftr-343	606	37	is	be	AUX
ftr-343	606	38	a	a	DET
ftr-343	606	39	questionable	questionable	ADJ
ftr-343	606	40	exercise	exercise	NOUN
ftr-343	606	41	.	.	PUNCT
ftr-343	607	1	85	85	NUM
ftr-343	607	2	.	.	PUNCT
ftr-343	608	1	implementing	implement	VERB
ftr-343	608	2	this	this	DET
ftr-343	608	3	objective	objective	NOUN
ftr-343	608	4	could	could	AUX
ftr-343	608	5	encounter	encounter	VERB
ftr-343	608	6	staggering	staggering	ADJ
ftr-343	608	7	difficulties	difficulty	NOUN
ftr-343	608	8	if	if	SCONJ
ftr-343	608	9	extended	extend	VERB
ftr-343	608	10	beyond	beyond	ADP
ftr-343	608	11	a	a	DET
ftr-343	608	12	few	few	ADJ
ftr-343	608	13	basic	basic	ADJ
ftr-343	608	14	products	product	NOUN
ftr-343	608	15	.	.	PUNCT
ftr-343	609	1	see	see	VERB
ftr-343	609	2	mclure	mclure	NOUN
ftr-343	609	3	,	,	PUNCT
ftr-343	609	4	supra	supra	PROPN
ftr-343	609	5	note	note	NOUN
ftr-343	609	6	1	1	NUM
ftr-343	609	7	,	,	PUNCT
ftr-343	609	8	and	and	CCONJ
ftr-343	609	9	supra	supra	PROPN
ftr-343	609	10	note	note	PROPN
ftr-343	609	11	16	16	NUM
ftr-343	609	12	,	,	PUNCT
ftr-343	609	13	for	for	ADP
ftr-343	609	14	illustrations	illustration	NOUN
ftr-343	609	15	of	of	ADP
ftr-343	609	16	the	the	DET
ftr-343	609	17	problem	problem	NOUN
ftr-343	609	18	.	.	PUNCT
ftr-343	610	1	the	the	DET
ftr-343	610	2	treatment	treatment	NOUN
ftr-343	610	3	of	of	ADP
ftr-343	610	4	carbon	carbon	NOUN
ftr-343	610	5	taxes	taxis	NOUN
ftr-343	610	6	embedded	embed	VERB
ftr-343	610	7	in	in	ADP
ftr-343	610	8	the	the	DET
ftr-343	610	9	prices	price	NOUN
ftr-343	610	10	of	of	ADP
ftr-343	610	11	electricity	electricity	NOUN
ftr-343	610	12	is	be	AUX
ftr-343	610	13	particularly	particularly	ADV
ftr-343	610	14	important	important	ADJ
ftr-343	610	15	.	.	PUNCT
ftr-343	611	1	wooders	wooder	NOUN
ftr-343	611	2	,	,	PUNCT
ftr-343	611	3	reinaud	reinaud	VERB
ftr-343	611	4	,	,	PUNCT
ftr-343	611	5	and	and	CCONJ
ftr-343	611	6	cosbey	cosbey	NOUN
ftr-343	611	7	provide	provide	VERB
ftr-343	611	8	an	an	DET
ftr-343	611	9	excellent	excellent	ADJ
ftr-343	611	10	description	description	NOUN
ftr-343	611	11	of	of	ADP
ftr-343	611	12	“	"	PUNCT
ftr-343	611	13	drivers	driver	NOUN
ftr-343	611	14	of	of	ADP
ftr-343	611	15	carbon	carbon	NOUN
ftr-343	611	16	content	content	NOUN
ftr-343	611	17	”	"	PUNCT
ftr-343	611	18	for	for	ADP
ftr-343	611	19	cement	cement	NOUN
ftr-343	611	20	,	,	PUNCT
ftr-343	611	21	steel	steel	NOUN
ftr-343	611	22	,	,	PUNCT
ftr-343	611	23	and	and	CCONJ
ftr-343	611	24	aluminum	aluminum	NOUN
ftr-343	611	25	,	,	PUNCT
ftr-343	611	26	which	which	PRON
ftr-343	611	27	generally	generally	ADV
ftr-343	611	28	include	include	VERB
ftr-343	611	29	the	the	DET
ftr-343	611	30	process	process	NOUN
ftr-343	611	31	employed	employ	VERB
ftr-343	611	32	(	(	PUNCT
ftr-343	611	33	e.g.	e.g.	ADV
ftr-343	611	34	,	,	PUNCT
ftr-343	611	35	electric	electric	ADJ
ftr-343	611	36	arc	arc	NOUN
ftr-343	611	37	vs.	vs.	ADP
ftr-343	611	38	blast	blast	NOUN
ftr-343	611	39	furnace	furnace	NOUN
ftr-343	611	40	for	for	ADP
ftr-343	611	41	producing	produce	VERB
ftr-343	611	42	steel	steel	NOUN
ftr-343	611	43	)	)	PUNCT
ftr-343	611	44	and	and	CCONJ
ftr-343	611	45	its	its	PRON
ftr-343	611	46	management	management	NOUN
ftr-343	611	47	,	,	PUNCT
ftr-343	611	48	energy	energy	NOUN
ftr-343	611	49	efficiency	efficiency	NOUN
ftr-343	611	50	,	,	PUNCT
ftr-343	611	51	the	the	DET
ftr-343	611	52	mix	mix	NOUN
ftr-343	611	53	of	of	ADP
ftr-343	611	54	fuels	fuel	NOUN
ftr-343	611	55	(	(	PUNCT
ftr-343	611	56	e.g.	e.g.	ADV
ftr-343	611	57	,	,	PUNCT
ftr-343	611	58	coal	coal	NOUN
ftr-343	611	59	,	,	PUNCT
ftr-343	611	60	oil	oil	NOUN
ftr-343	611	61	,	,	PUNCT
ftr-343	611	62	gas	gas	NOUN
ftr-343	611	63	,	,	PUNCT
ftr-343	611	64	electricity	electricity	NOUN
ftr-343	611	65	)	)	PUNCT
ftr-343	611	66	,	,	PUNCT
ftr-343	611	67	source	source	NOUN
ftr-343	611	68	of	of	ADP
ftr-343	611	69	electricity	electricity	NOUN
ftr-343	611	70	,	,	PUNCT
ftr-343	611	71	extent	extent	NOUN
ftr-343	611	72	of	of	ADP
ftr-343	611	73	reliance	reliance	NOUN
ftr-343	611	74	on	on	ADP
ftr-343	611	75	recycled	recycled	ADJ
ftr-343	611	76	products	product	NOUN
ftr-343	611	77	,	,	PUNCT
ftr-343	611	78	and	and	CCONJ
ftr-343	611	79	the	the	DET
ftr-343	611	80	use	use	NOUN
ftr-343	611	81	of	of	ADP
ftr-343	611	82	blends	blend	NOUN
ftr-343	611	83	.	.	PUNCT
ftr-343	612	1	wooders	wooder	NOUN
ftr-343	612	2	,	,	PUNCT
ftr-343	612	3	reinaud	reinaud	VERB
ftr-343	612	4	&	&	CCONJ
ftr-343	612	5	cosbey	cosbey	PROPN
ftr-343	612	6	,	,	PUNCT
ftr-343	612	7	supra	supra	PROPN
ftr-343	612	8	note	note	NOUN
ftr-343	612	9	1	1	NUM
ftr-343	612	10	,	,	PUNCT
ftr-343	612	11	at	at	ADP
ftr-343	612	12	4650	4650	NUM
ftr-343	612	13	.	.	PUNCT
ftr-343	613	1	they	they	PRON
ftr-343	613	2	note	note	VERB
ftr-343	613	3	that	that	SCONJ
ftr-343	613	4	“	"	PUNCT
ftr-343	613	5	the	the	DET
ftr-343	613	6	ranges	range	NOUN
ftr-343	613	7	of	of	ADP
ftr-343	613	8	emissions	emission	NOUN
ftr-343	613	9	from	from	ADP
ftr-343	613	10	steel	steel	NOUN
ftr-343	613	11	and	and	CCONJ
ftr-343	613	12	aluminum	aluminum	NOUN
ftr-343	613	13	production	production	NOUN
ftr-343	613	14	are	be	AUX
ftr-343	613	15	extremely	extremely	ADV
ftr-343	613	16	wide	wide	ADJ
ftr-343	613	17	,	,	PUNCT
ftr-343	613	18	with	with	ADP
ftr-343	613	19	the	the	DET
ftr-343	613	20	key	key	ADJ
ftr-343	613	21	factor	factor	NOUN
ftr-343	613	22	being	be	AUX
ftr-343	613	23	whether	whether	SCONJ
ftr-343	613	24	the	the	DET
ftr-343	613	25	route	route	NOUN
ftr-343	613	26	is	be	AUX
ftr-343	613	27	a	a	DET
ftr-343	613	28	primary	primary	ADJ
ftr-343	613	29	one	one	NOUN
ftr-343	613	30	(	(	PUNCT
ftr-343	613	31	starting	start	VERB
ftr-343	613	32	with	with	ADP
ftr-343	613	33	the	the	DET
ftr-343	613	34	metal	metal	NOUN
ftr-343	613	35	ore	ore	NOUN
ftr-343	613	36	)	)	PUNCT
ftr-343	613	37	or	or	CCONJ
ftr-343	613	38	whether	whether	SCONJ
ftr-343	613	39	scrap	scrap	NOUN
ftr-343	613	40	material	material	NOUN
ftr-343	613	41	can	can	AUX
ftr-343	613	42	be	be	AUX
ftr-343	613	43	used	use	VERB
ftr-343	613	44	.	.	PUNCT
ftr-343	613	45	”	"	PUNCT
ftr-343	614	1	i	i	PRON
ftr-343	614	2	d.	d.	PROPN
ftr-343	614	3	at	at	ADP
ftr-343	614	4	48	48	NUM
ftr-343	614	5	.	.	PUNCT
ftr-343	615	1	on	on	ADP
ftr-343	615	2	the	the	DET
ftr-343	615	3	256	256	NUM
ftr-343	615	4	florida	florida	PROPN
ftr-343	615	5	tax	tax	NOUN
ftr-343	615	6	review	review	NOUN
ftr-343	615	7	[	[	X
ftr-343	615	8	vol	vol	NOUN
ftr-343	615	9	.	.	PUNCT
ftr-343	615	10	11:4	11:4	NUM
ftr-343	615	11	were	be	AUX
ftr-343	615	12	more	more	ADJ
ftr-343	615	13	energy	energy	NOUN
ftr-343	615	14	-	-	PUNCT
ftr-343	615	15	intensive	intensive	ADJ
ftr-343	615	16	than	than	SCONJ
ftr-343	615	17	its	its	PRON
ftr-343	615	18	domestic	domestic	ADJ
ftr-343	615	19	counterpart	counterpart	NOUN
ftr-343	615	20	,	,	PUNCT
ftr-343	615	21	the	the	DET
ftr-343	615	22	bta	bta	NOUN
ftr-343	615	23	on	on	ADP
ftr-343	615	24	imports	import	NOUN
ftr-343	615	25	would	would	AUX
ftr-343	615	26	be	be	AUX
ftr-343	615	27	greater	great	ADJ
ftr-343	615	28	,	,	PUNCT
ftr-343	615	29	as	as	ADP
ftr-343	615	30	a	a	DET
ftr-343	615	31	fraction	fraction	NOUN
ftr-343	615	32	of	of	ADP
ftr-343	615	33	the	the	DET
ftr-343	615	34	price	price	NOUN
ftr-343	615	35	of	of	ADP
ftr-343	615	36	the	the	DET
ftr-343	615	37	product	product	NOUN
ftr-343	615	38	,	,	PUNCT
ftr-343	615	39	than	than	ADP
ftr-343	615	40	the	the	DET
ftr-343	615	41	carbon	carbon	NOUN
ftr-343	615	42	tax	tax	NOUN
ftr-343	615	43	embedded	embed	VERB
ftr-343	615	44	in	in	ADP
ftr-343	615	45	the	the	DET
ftr-343	615	46	price	price	NOUN
ftr-343	615	47	of	of	ADP
ftr-343	615	48	the	the	DET
ftr-343	615	49	domestic	domestic	ADJ
ftr-343	615	50	product	product	NOUN
ftr-343	615	51	.	.	PUNCT
ftr-343	616	1	the	the	DET
ftr-343	616	2	question	question	NOUN
ftr-343	616	3	,	,	PUNCT
ftr-343	616	4	then	then	ADV
ftr-343	616	5	,	,	PUNCT
ftr-343	616	6	is	be	AUX
ftr-343	616	7	whether	whether	SCONJ
ftr-343	616	8	this	this	DET
ftr-343	616	9	type	type	NOUN
ftr-343	616	10	of	of	ADP
ftr-343	616	11	differentiation	differentiation	NOUN
ftr-343	616	12	in	in	ADP
ftr-343	616	13	the	the	DET
ftr-343	616	14	taxation	taxation	NOUN
ftr-343	616	15	of	of	ADP
ftr-343	616	16	products	product	NOUN
ftr-343	616	17	,	,	PUNCT
ftr-343	616	18	which	which	PRON
ftr-343	616	19	is	be	AUX
ftr-343	616	20	necessary	necessary	ADJ
ftr-343	616	21	to	to	PART
ftr-343	616	22	achieve	achieve	VERB
ftr-343	616	23	equal	equal	ADJ
ftr-343	616	24	taxation	taxation	NOUN
ftr-343	616	25	of	of	ADP
ftr-343	616	26	embedded	embed	VERB
ftr-343	616	27	carbon	carbon	NOUN
ftr-343	616	28	,	,	PUNCT
ftr-343	616	29	would	would	AUX
ftr-343	616	30	be	be	AUX
ftr-343	616	31	gattlegal	gattlegal	ADJ
ftr-343	616	32	?	?	PUNCT
ftr-343	617	1	that	that	PRON
ftr-343	617	2	depends	depend	VERB
ftr-343	617	3	on	on	ADP
ftr-343	617	4	whether	whether	SCONJ
ftr-343	617	5	differences	difference	NOUN
ftr-343	617	6	in	in	ADP
ftr-343	617	7	carbon	carbon	NOUN
ftr-343	617	8	intensity	intensity	NOUN
ftr-343	617	9	make	make	VERB
ftr-343	617	10	physically	physically	ADV
ftr-343	617	11	identical	identical	ADJ
ftr-343	617	12	products	product	NOUN
ftr-343	617	13	unlike	unlike	ADP
ftr-343	617	14	.	.	PUNCT
ftr-343	618	1	if	if	SCONJ
ftr-343	618	2	not	not	PART
ftr-343	618	3	,	,	PUNCT
ftr-343	618	4	import	import	NOUN
ftr-343	618	5	btas	bta	NOUN
ftr-343	618	6	would	would	AUX
ftr-343	618	7	be	be	AUX
ftr-343	618	8	limited	limit	VERB
ftr-343	618	9	to	to	ADP
ftr-343	618	10	the	the	DET
ftr-343	618	11	carbon	carbon	NOUN
ftr-343	618	12	content	content	NOUN
ftr-343	618	13	of	of	ADP
ftr-343	618	14	domestic	domestic	ADJ
ftr-343	618	15	products	product	NOUN
ftr-343	618	16	.	.	PUNCT
ftr-343	619	1	bordoff	bordoff	PROPN
ftr-343	619	2	succinctly	succinctly	ADV
ftr-343	619	3	describes	describe	VERB
ftr-343	619	4	the	the	DET
ftr-343	619	5	relevance	relevance	NOUN
ftr-343	619	6	of	of	ADP
ftr-343	619	7	this	this	DET
ftr-343	619	8	question	question	NOUN
ftr-343	619	9	:	:	PUNCT
ftr-343	619	10	the	the	DET
ftr-343	619	11	principle	principle	NOUN
ftr-343	619	12	behind	behind	ADP
ftr-343	619	13	article	article	PROPN
ftr-343	619	14	iii	iii	X
ftr-343	619	15	is	be	AUX
ftr-343	619	16	straightforward	straightforward	ADJ
ftr-343	619	17	:	:	PUNCT
ftr-343	619	18	a	a	DET
ftr-343	619	19	member	member	NOUN
ftr-343	619	20	can	can	AUX
ftr-343	619	21	not	not	PART
ftr-343	619	22	treat	treat	VERB
ftr-343	619	23	imported	import	VERB
ftr-343	619	24	goods	good	NOUN
ftr-343	619	25	worse	bad	ADJ
ftr-343	619	26	than	than	ADP
ftr-343	619	27	domestic	domestic	ADJ
ftr-343	619	28	goods	good	NOUN
ftr-343	619	29	.	.	PUNCT
ftr-343	620	1	in	in	ADP
ftr-343	620	2	the	the	DET
ftr-343	620	3	case	case	NOUN
ftr-343	620	4	of	of	ADP
ftr-343	620	5	climate	climate	NOUN
ftr-343	620	6	change	change	NOUN
ftr-343	620	7	border	border	NOUN
ftr-343	620	8	adjustments	adjustment	NOUN
ftr-343	620	9	,	,	PUNCT
ftr-343	620	10	however	however	ADV
ftr-343	620	11	,	,	PUNCT
ftr-343	620	12	this	this	DET
ftr-343	620	13	seemingly	seemingly	ADV
ftr-343	620	14	straightforward	straightforward	ADJ
ftr-343	620	15	principle	principle	NOUN
ftr-343	620	16	proves	prove	VERB
ftr-343	620	17	exceptionally	exceptionally	ADV
ftr-343	620	18	difficult	difficult	ADJ
ftr-343	620	19	to	to	PART
ftr-343	620	20	put	put	VERB
ftr-343	620	21	into	into	ADP
ftr-343	620	22	effect	effect	NOUN
ftr-343	620	23	because	because	SCONJ
ftr-343	620	24	the	the	DET
ftr-343	620	25	same	same	ADJ
ftr-343	620	26	goods	good	NOUN
ftr-343	620	27	from	from	ADP
ftr-343	620	28	a	a	DET
ftr-343	620	29	global	global	ADJ
ftr-343	620	30	trade	trade	NOUN
ftr-343	620	31	standpoint	standpoint	NOUN
ftr-343	620	32	may	may	AUX
ftr-343	620	33	be	be	AUX
ftr-343	620	34	very	very	ADV
ftr-343	620	35	different	different	ADJ
ftr-343	620	36	from	from	ADP
ftr-343	620	37	a	a	DET
ftr-343	620	38	climate	climate	NOUN
ftr-343	620	39	change	change	NOUN
ftr-343	620	40	standpoint	standpoint	NOUN
ftr-343	620	41	if	if	SCONJ
ftr-343	620	42	one	one	PRON
ftr-343	620	43	is	be	AUX
ftr-343	620	44	much	much	ADV
ftr-343	620	45	more	more	ADJ
ftr-343	620	46	carbon	carbon	NOUN
ftr-343	620	47	-	-	PUNCT
ftr-343	620	48	intensive	intensive	ADJ
ftr-343	620	49	than	than	ADP
ftr-343	620	50	the	the	DET
ftr-343	620	51	other.86	other.86	NOUN
ftr-343	620	52	the	the	DET
ftr-343	620	53	predominant	predominant	ADJ
ftr-343	620	54	opinion	opinion	NOUN
ftr-343	620	55	is	be	AUX
ftr-343	620	56	that	that	SCONJ
ftr-343	620	57	products	product	NOUN
ftr-343	620	58	that	that	PRON
ftr-343	620	59	are	be	AUX
ftr-343	620	60	physically	physically	ADV
ftr-343	620	61	identical	identical	ADJ
ftr-343	620	62	would	would	AUX
ftr-343	620	63	be	be	AUX
ftr-343	620	64	found	find	VERB
ftr-343	620	65	to	to	PART
ftr-343	620	66	be	be	AUX
ftr-343	620	67	“	"	PUNCT
ftr-343	620	68	like	like	INTJ
ftr-343	620	69	,	,	PUNCT
ftr-343	620	70	”	"	PUNCT
ftr-343	620	71	regardless	regardless	ADV
ftr-343	620	72	of	of	ADP
ftr-343	620	73	the	the	DET
ftr-343	620	74	amount	amount	NOUN
ftr-343	620	75	of	of	ADP
ftr-343	620	76	carbon	carbon	NOUN
ftr-343	620	77	embedded	embed	VERB
ftr-343	620	78	in	in	ADP
ftr-343	620	79	them	they	PRON
ftr-343	620	80	.	.	PUNCT
ftr-343	621	1	gary	gary	PROPN
ftr-343	621	2	sampson	sampson	PROPN
ftr-343	621	3	,	,	PUNCT
ftr-343	621	4	former	former	ADJ
ftr-343	621	5	head	head	NOUN
ftr-343	621	6	of	of	ADP
ftr-343	621	7	the	the	DET
ftr-343	621	8	trade	trade	NOUN
ftr-343	621	9	and	and	CCONJ
ftr-343	621	10	environment	environment	NOUN
ftr-343	621	11	division	division	NOUN
ftr-343	621	12	of	of	ADP
ftr-343	621	13	the	the	DET
ftr-343	621	14	wto	wto	PROPN
ftr-343	621	15	,	,	PUNCT
ftr-343	621	16	states	state	VERB
ftr-343	621	17	that	that	SCONJ
ftr-343	621	18	,	,	PUNCT
ftr-343	621	19	“	"	PUNCT
ftr-343	621	20	products	product	NOUN
ftr-343	621	21	that	that	PRON
ftr-343	621	22	have	have	VERB
ftr-343	621	23	the	the	DET
ftr-343	621	24	same	same	ADJ
ftr-343	621	25	physical	physical	ADJ
ftr-343	621	26	form	form	NOUN
ftr-343	621	27	are	be	AUX
ftr-343	621	28	to	to	PART
ftr-343	621	29	be	be	AUX
ftr-343	621	30	considered	consider	VERB
ftr-343	621	31	to	to	PART
ftr-343	621	32	be	be	AUX
ftr-343	621	33	like	like	ADP
ftr-343	621	34	products	product	NOUN
ftr-343	621	35	by	by	ADP
ftr-343	621	36	the	the	DET
ftr-343	621	37	importing	import	VERB
ftr-343	621	38	crucial	crucial	ADJ
ftr-343	621	39	issue	issue	NOUN
ftr-343	621	40	of	of	ADP
ftr-343	621	41	the	the	DET
ftr-343	621	42	source	source	NOUN
ftr-343	621	43	of	of	ADP
ftr-343	621	44	electricity	electricity	NOUN
ftr-343	621	45	,	,	PUNCT
ftr-343	621	46	which	which	PRON
ftr-343	621	47	may	may	AUX
ftr-343	621	48	differ	differ	VERB
ftr-343	621	49	from	from	ADP
ftr-343	621	50	country	country	NOUN
ftr-343	621	51	to	to	ADP
ftr-343	621	52	country	country	NOUN
ftr-343	621	53	,	,	PUNCT
ftr-343	621	54	see	see	VERB
ftr-343	621	55	the	the	DET
ftr-343	621	56	text	text	NOUN
ftr-343	621	57	infra	infra	NOUN
ftr-343	621	58	at	at	ADP
ftr-343	621	59	note	note	NOUN
ftr-343	621	60	111	111	NUM
ftr-343	621	61	.	.	PUNCT
ftr-343	622	1	86	86	NUM
ftr-343	622	2	.	.	PUNCT
ftr-343	622	3	bordoff	bordoff	PROPN
ftr-343	622	4	,	,	PUNCT
ftr-343	622	5	supra	supra	PROPN
ftr-343	622	6	note	note	PROPN
ftr-343	622	7	15	15	NUM
ftr-343	622	8	,	,	PUNCT
ftr-343	622	9	at	at	ADP
ftr-343	622	10	43	43	NUM
ftr-343	622	11	.	.	PUNCT
ftr-343	623	1	see	see	VERB
ftr-343	623	2	also	also	ADV
ftr-343	623	3	aaron	aaron	PROPN
ftr-343	623	4	cosbey	cosbey	PROPN
ftr-343	623	5	,	,	PUNCT
ftr-343	623	6	border	border	NOUN
ftr-343	623	7	carbon	carbon	NOUN
ftr-343	623	8	adjustment	adjustment	NOUN
ftr-343	623	9	,	,	PUNCT
ftr-343	623	10	4	4	NUM
ftr-343	623	11	,	,	PUNCT
ftr-343	623	12	background	background	NOUN
ftr-343	623	13	paper	paper	NOUN
ftr-343	623	14	prepared	prepare	VERB
ftr-343	623	15	for	for	ADP
ftr-343	623	16	the	the	DET
ftr-343	623	17	trade	trade	NOUN
ftr-343	623	18	and	and	CCONJ
ftr-343	623	19	climate	climate	NOUN
ftr-343	623	20	change	change	NOUN
ftr-343	623	21	seminar	seminar	NOUN
ftr-343	623	22	,	,	PUNCT
ftr-343	623	23	copenhagen	copenhagen	PROPN
ftr-343	623	24	(	(	PUNCT
ftr-343	623	25	jun	jun	PROPN
ftr-343	623	26	.	.	PROPN
ftr-343	623	27	18	18	NUM
ftr-343	623	28	-	-	SYM
ftr-343	623	29	20	20	NUM
ftr-343	623	30	,	,	PUNCT
ftr-343	623	31	2008	2008	NUM
ftr-343	623	32	)	)	PUNCT
ftr-343	623	33	,	,	PUNCT
ftr-343	623	34	http://www.iisd.org/pdf/2008/cph_trade	http://www.iisd.org/pdf/2008/cph_trade	PROPN
ftr-343	623	35	_	_	PUNCT
ftr-343	624	1	climate_border_carbon.pdf	climate_border_carbon.pdf	PROPN
ftr-343	624	2	.	.	PROPN
ftr-343	624	3	similarly	similarly	ADV
ftr-343	624	4	,	,	PUNCT
ftr-343	624	5	pauwelyn	pauwelyn	NOUN
ftr-343	624	6	says	say	VERB
ftr-343	624	7	,	,	PUNCT
ftr-343	624	8	“	"	PUNCT
ftr-343	624	9	the	the	DET
ftr-343	624	10	issue	issue	NOUN
ftr-343	624	11	is	be	AUX
ftr-343	624	12	primarily	primarily	ADV
ftr-343	624	13	whether	whether	SCONJ
ftr-343	624	14	,	,	PUNCT
ftr-343	624	15	for	for	ADP
ftr-343	624	16	example	example	NOUN
ftr-343	624	17	,	,	PUNCT
ftr-343	624	18	steel	steel	NOUN
ftr-343	624	19	from	from	ADP
ftr-343	624	20	china	china	PROPN
ftr-343	624	21	made	make	VERB
ftr-343	624	22	with	with	ADP
ftr-343	624	23	coal	coal	NOUN
ftr-343	624	24	.	.	PUNCT
ftr-343	624	25	.	.	PUNCT
ftr-343	625	1	.	.	PUNCT
ftr-343	626	1	is	be	AUX
ftr-343	626	2	‘	'	PUNCT
ftr-343	626	3	like	like	ADP
ftr-343	626	4	’	'	PUNCT
ftr-343	626	5	domestically	domestically	ADV
ftr-343	626	6	produced	produce	VERB
ftr-343	626	7	u.s	u.s	PROPN
ftr-343	626	8	.	.	PROPN
ftr-343	626	9	steel	steel	NOUN
ftr-343	626	10	using	use	VERB
ftr-343	626	11	natural	natural	ADJ
ftr-343	626	12	gas	gas	NOUN
ftr-343	626	13	.	.	PUNCT
ftr-343	626	14	”	"	PUNCT
ftr-343	627	1	pauwelyn	pauwelyn	NOUN
ftr-343	627	2	,	,	PUNCT
ftr-343	627	3	u.s	u.s	PROPN
ftr-343	627	4	.	.	PROPN
ftr-343	627	5	federal	federal	ADJ
ftr-343	627	6	climate	climate	NOUN
ftr-343	627	7	policy	policy	NOUN
ftr-343	627	8	,	,	PUNCT
ftr-343	627	9	supra	supra	PROPN
ftr-343	627	10	note	note	NOUN
ftr-343	627	11	15	15	NUM
ftr-343	627	12	,	,	PUNCT
ftr-343	627	13	at	at	ADP
ftr-343	627	14	28	28	NUM
ftr-343	627	15	.	.	PUNCT
ftr-343	628	1	kejun	kejun	PROPN
ftr-343	628	2	,	,	PUNCT
ftr-343	628	3	cosbey	cosbey	NOUN
ftr-343	628	4	,	,	PUNCT
ftr-343	628	5	and	and	CCONJ
ftr-343	628	6	murphy	murphy	PROPN
ftr-343	628	7	write	write	VERB
ftr-343	628	8	:	:	PUNCT
ftr-343	628	9	with	with	ADP
ftr-343	628	10	respect	respect	NOUN
ftr-343	628	11	to	to	ADP
ftr-343	628	12	discrimination	discrimination	NOUN
ftr-343	628	13	on	on	ADP
ftr-343	628	14	the	the	DET
ftr-343	628	15	basis	basis	NOUN
ftr-343	628	16	of	of	ADP
ftr-343	628	17	embodied	embodied	ADJ
ftr-343	628	18	carbon	carbon	NOUN
ftr-343	628	19	,	,	PUNCT
ftr-343	628	20	the	the	DET
ftr-343	628	21	million	million	NUM
ftr-343	628	22	-	-	PUNCT
ftr-343	628	23	dollar	dollar	NOUN
ftr-343	628	24	question	question	NOUN
ftr-343	628	25	is	be	AUX
ftr-343	628	26	how	how	SCONJ
ftr-343	628	27	to	to	PART
ftr-343	628	28	define	define	VERB
ftr-343	628	29	“	"	PUNCT
ftr-343	628	30	like	like	ADJ
ftr-343	628	31	”	"	PUNCT
ftr-343	628	32	goods	good	NOUN
ftr-343	628	33	.	.	PUNCT
ftr-343	629	1	is	be	AUX
ftr-343	629	2	a	a	DET
ftr-343	629	3	tonne	tonne	NOUN
ftr-343	629	4	of	of	ADP
ftr-343	629	5	inefficiently	inefficiently	ADV
ftr-343	629	6	produced	produce	VERB
ftr-343	629	7	steel	steel	NOUN
ftr-343	629	8	“	"	PUNCT
ftr-343	629	9	like	like	ADP
ftr-343	629	10	”	"	PUNCT
ftr-343	629	11	a	a	DET
ftr-343	629	12	tonne	tonne	NOUN
ftr-343	629	13	of	of	ADP
ftr-343	629	14	efficiently	efficiently	ADV
ftr-343	629	15	produced	produce	VERB
ftr-343	629	16	steel	steel	NOUN
ftr-343	629	17	?	?	PUNCT
ftr-343	630	1	if	if	SCONJ
ftr-343	630	2	so	so	ADV
ftr-343	630	3	,	,	PUNCT
ftr-343	630	4	then	then	ADV
ftr-343	630	5	tariffs	tariff	NOUN
ftr-343	630	6	based	base	VERB
ftr-343	630	7	on	on	ADP
ftr-343	630	8	embodied	embodied	ADJ
ftr-343	630	9	carbon	carbon	NOUN
ftr-343	630	10	may	may	AUX
ftr-343	630	11	violate	violate	VERB
ftr-343	630	12	the	the	DET
ftr-343	630	13	principle	principle	NOUN
ftr-343	630	14	of	of	ADP
ftr-343	630	15	non	non	NOUN
ftr-343	630	16	-	-	NOUN
ftr-343	630	17	discrimination	discrimination	NOUN
ftr-343	630	18	.	.	PUNCT
ftr-343	631	1	see	see	VERB
ftr-343	631	2	jiang	jiang	PROPN
ftr-343	631	3	kejun	kejun	PROPN
ftr-343	631	4	,	,	PUNCT
ftr-343	631	5	aaron	aaron	PROPN
ftr-343	631	6	cosbey	cosbey	PROPN
ftr-343	631	7	&	&	CCONJ
ftr-343	631	8	deborah	deborah	PROPN
ftr-343	631	9	murphy	murphy	PROPN
ftr-343	631	10	,	,	PUNCT
ftr-343	631	11	embodied	embody	VERB
ftr-343	631	12	carbon	carbon	NOUN
ftr-343	631	13	in	in	ADP
ftr-343	631	14	traded	trade	VERB
ftr-343	631	15	goods	good	NOUN
ftr-343	631	16	,	,	PUNCT
ftr-343	631	17	5	5	NUM
ftr-343	631	18	,	,	PUNCT
ftr-343	631	19	background	background	NOUN
ftr-343	631	20	paper	paper	NOUN
ftr-343	631	21	prepared	prepare	VERB
ftr-343	631	22	for	for	ADP
ftr-343	631	23	trade	trade	NOUN
ftr-343	631	24	and	and	CCONJ
ftr-343	631	25	climate	climate	NOUN
ftr-343	631	26	change	change	NOUN
ftr-343	631	27	seminar	seminar	NOUN
ftr-343	631	28	,	,	PUNCT
ftr-343	631	29	copenhagen	copenhagen	PROPN
ftr-343	631	30	(	(	PUNCT
ftr-343	631	31	jun	jun	PROPN
ftr-343	631	32	.	.	PROPN
ftr-343	631	33	18	18	NUM
ftr-343	631	34	-	-	SYM
ftr-343	631	35	20	20	NUM
ftr-343	631	36	,	,	PUNCT
ftr-343	631	37	2008),http://ictsd.net	2008),http://ictsd.net	NUM
ftr-343	631	38	/	/	SYM
ftr-343	631	39	downloads/2008	downloads/2008	NOUN
ftr-343	631	40	/	/	SYM
ftr-343	631	41	ictsd.net	ictsd.net	NOUN
ftr-343	631	42	/	/	SYM
ftr-343	631	43	downloads/	downloads/	NUM
ftr-343	631	44	2008/10	2008/10	NUM
ftr-343	631	45	/	/	SYM
ftr-343	631	46	cph_trade_climate_carbon.pdf	cph_trade_climate_carbon.pdf	NOUN
ftr-343	631	47	.	.	NOUN
ftr-343	632	1	2011	2011	NUM
ftr-343	632	2	]	]	PUNCT
ftr-343	632	3	border	border	NOUN
ftr-343	632	4	adjustments	adjustment	NOUN
ftr-343	632	5	for	for	ADP
ftr-343	632	6	carbon	carbon	NOUN
ftr-343	632	7	taxes	taxis	NOUN
ftr-343	632	8	257	257	NUM
ftr-343	632	9	country	country	NOUN
ftr-343	632	10	,	,	PUNCT
ftr-343	632	11	irrespective	irrespective	ADV
ftr-343	632	12	of	of	ADP
ftr-343	632	13	whether	whether	SCONJ
ftr-343	632	14	they	they	PRON
ftr-343	632	15	have	have	AUX
ftr-343	632	16	been	be	AUX
ftr-343	632	17	produced	produce	VERB
ftr-343	632	18	abroad	abroad	ADV
ftr-343	632	19	in	in	ADP
ftr-343	632	20	an	an	DET
ftr-343	632	21	environmentally	environmentally	ADV
ftr-343	632	22	friendly	friendly	ADJ
ftr-343	632	23	manner	manner	NOUN
ftr-343	632	24	or	or	CCONJ
ftr-343	632	25	not	not	PART
ftr-343	632	26	.	.	PUNCT
ftr-343	633	1	”87	”87	PROPN
ftr-343	633	2	similarly	similarly	ADV
ftr-343	633	3	,	,	PUNCT
ftr-343	633	4	goh	goh	PROPN
ftr-343	633	5	opines	opine	VERB
ftr-343	633	6	:	:	PUNCT
ftr-343	633	7	differences	difference	NOUN
ftr-343	633	8	in	in	ADP
ftr-343	633	9	the	the	DET
ftr-343	633	10	amount	amount	NOUN
ftr-343	633	11	of	of	ADP
ftr-343	633	12	energy	energy	NOUN
ftr-343	633	13	consumed	consume	VERB
ftr-343	633	14	in	in	ADP
ftr-343	633	15	the	the	DET
ftr-343	633	16	production	production	NOUN
ftr-343	633	17	process	process	NOUN
ftr-343	633	18	–	–	PUNCT
ftr-343	633	19	or	or	CCONJ
ftr-343	633	20	in	in	ADP
ftr-343	633	21	the	the	DET
ftr-343	633	22	taxes	taxis	NOUN
ftr-343	633	23	on	on	ADP
ftr-343	633	24	energy	energy	NOUN
ftr-343	633	25	inputs	input	NOUN
ftr-343	633	26	borne	bear	VERB
ftr-343	633	27	by	by	ADP
ftr-343	633	28	producers	producer	NOUN
ftr-343	633	29	–	–	PUNCT
ftr-343	633	30	relate	relate	VERB
ftr-343	633	31	to	to	ADP
ftr-343	633	32	processes	process	NOUN
ftr-343	633	33	and	and	CCONJ
ftr-343	633	34	production	production	NOUN
ftr-343	633	35	methods	method	NOUN
ftr-343	633	36	(	(	PUNCT
ftr-343	633	37	ppms	ppm	NOUN
ftr-343	633	38	)	)	PUNCT
ftr-343	633	39	that	that	PRON
ftr-343	633	40	do	do	AUX
ftr-343	633	41	not	not	PART
ftr-343	633	42	normally	normally	ADV
ftr-343	633	43	translate	translate	VERB
ftr-343	633	44	to	to	ADP
ftr-343	633	45	the	the	DET
ftr-343	633	46	physical	physical	ADJ
ftr-343	633	47	properties	property	NOUN
ftr-343	633	48	,	,	PUNCT
ftr-343	633	49	characteristics	characteristic	NOUN
ftr-343	633	50	or	or	CCONJ
ftr-343	633	51	end	end	VERB
ftr-343	633	52	uses	use	NOUN
ftr-343	633	53	of	of	ADP
ftr-343	633	54	the	the	DET
ftr-343	633	55	final	final	ADJ
ftr-343	633	56	product	product	NOUN
ftr-343	633	57	.	.	PUNCT
ftr-343	634	1	it	it	PRON
ftr-343	634	2	would	would	AUX
ftr-343	634	3	be	be	AUX
ftr-343	634	4	difficult	difficult	ADJ
ftr-343	634	5	to	to	PART
ftr-343	634	6	envisage	envisage	VERB
ftr-343	634	7	a	a	DET
ftr-343	634	8	situation	situation	NOUN
ftr-343	634	9	where	where	SCONJ
ftr-343	634	10	goods	good	NOUN
ftr-343	634	11	that	that	PRON
ftr-343	634	12	were	be	AUX
ftr-343	634	13	otherwise	otherwise	ADV
ftr-343	634	14	“	"	PUNCT
ftr-343	634	15	like	like	INTJ
ftr-343	634	16	”	"	PUNCT
ftr-343	634	17	in	in	ADP
ftr-343	634	18	physical	physical	ADJ
ftr-343	634	19	properties	property	NOUN
ftr-343	634	20	,	,	PUNCT
ftr-343	634	21	characteristics	characteristic	NOUN
ftr-343	634	22	and	and	CCONJ
ftr-343	634	23	end	end	NOUN
ftr-343	634	24	uses	use	NOUN
ftr-343	634	25	ceased	cease	VERB
ftr-343	634	26	to	to	PART
ftr-343	634	27	be	be	AUX
ftr-343	634	28	so	so	ADV
ftr-343	634	29	because	because	SCONJ
ftr-343	634	30	of	of	ADP
ftr-343	634	31	differences	difference	NOUN
ftr-343	634	32	in	in	ADP
ftr-343	634	33	“	"	PUNCT
ftr-343	634	34	embodied	embodied	ADJ
ftr-343	634	35	”	"	PUNCT
ftr-343	634	36	energy	energy	NOUN
ftr-343	634	37	or	or	CCONJ
ftr-343	634	38	in	in	ADP
ftr-343	634	39	the	the	DET
ftr-343	634	40	amount	amount	NOUN
ftr-343	634	41	of	of	ADP
ftr-343	634	42	taxes	taxis	NOUN
ftr-343	634	43	applied	apply	VERB
ftr-343	634	44	to	to	ADP
ftr-343	634	45	energy	energy	NOUN
ftr-343	634	46	used	use	VERB
ftr-343	634	47	in	in	ADP
ftr-343	634	48	the	the	DET
ftr-343	634	49	production	production	NOUN
ftr-343	634	50	process.88	process.88	NOUN
ftr-343	634	51	the	the	DET
ftr-343	634	52	gatt	gatt	NOUN
ftr-343	634	53	does	do	AUX
ftr-343	634	54	not	not	PART
ftr-343	634	55	define	define	VERB
ftr-343	634	56	“	"	PUNCT
ftr-343	634	57	like	like	INTJ
ftr-343	634	58	”	"	PUNCT
ftr-343	634	59	or	or	CCONJ
ftr-343	634	60	indicate	indicate	VERB
ftr-343	634	61	what	what	DET
ftr-343	634	62	characteristics	characteristic	NOUN
ftr-343	634	63	of	of	ADP
ftr-343	634	64	products	product	NOUN
ftr-343	634	65	make	make	VERB
ftr-343	634	66	them	they	PRON
ftr-343	634	67	“	"	PUNCT
ftr-343	634	68	like	like	ADP
ftr-343	634	69	.	.	PUNCT
ftr-343	634	70	”89	”89	PROPN
ftr-343	634	71	that	that	PRON
ftr-343	634	72	task	task	NOUN
ftr-343	634	73	has	have	AUX
ftr-343	634	74	,	,	PUNCT
ftr-343	634	75	in	in	ADP
ftr-343	634	76	effect	effect	NOUN
ftr-343	634	77	,	,	PUNCT
ftr-343	634	78	been	be	AUX
ftr-343	634	79	left	leave	VERB
ftr-343	634	80	to	to	ADP
ftr-343	634	81	wto	wto	PROPN
ftr-343	634	82	jurisprudence	jurisprudence	NOUN
ftr-343	634	83	,	,	PUNCT
ftr-343	634	84	which	which	PRON
ftr-343	634	85	has	have	AUX
ftr-343	634	86	relied	rely	VERB
ftr-343	634	87	heavily	heavily	ADV
ftr-343	634	88	on	on	ADP
ftr-343	634	89	paragraph	paragraph	NOUN
ftr-343	634	90	18	18	NUM
ftr-343	634	91	of	of	ADP
ftr-343	634	92	the	the	DET
ftr-343	634	93	report	report	NOUN
ftr-343	634	94	of	of	ADP
ftr-343	634	95	the	the	DET
ftr-343	634	96	1970	1970	NUM
ftr-343	634	97	working	work	VERB
ftr-343	634	98	party	party	NOUN
ftr-343	634	99	on	on	ADP
ftr-343	634	100	btas.90	btas.90	PROPN
ftr-343	634	101	paragraph	paragraph	NOUN
ftr-343	634	102	18	18	NUM
ftr-343	634	103	states	state	NOUN
ftr-343	634	104	:	:	PUNCT
ftr-343	634	105	87	87	NUM
ftr-343	634	106	.	.	PUNCT
ftr-343	635	1	gary	gary	PROPN
ftr-343	635	2	p.	p.	PROPN
ftr-343	635	3	sampson	sampson	PROPN
ftr-343	635	4	,	,	PUNCT
ftr-343	635	5	wto	wto	PROPN
ftr-343	635	6	rules	rule	NOUN
ftr-343	635	7	and	and	CCONJ
ftr-343	635	8	climate	climate	NOUN
ftr-343	635	9	change	change	NOUN
ftr-343	635	10	:	:	PUNCT
ftr-343	635	11	the	the	DET
ftr-343	635	12	need	need	NOUN
ftr-343	635	13	for	for	ADP
ftr-343	635	14	policy	policy	NOUN
ftr-343	635	15	coherence	coherence	NOUN
ftr-343	635	16	,	,	PUNCT
ftr-343	635	17	in	in	ADP
ftr-343	635	18	inter	inter	NOUN
ftr-343	635	19	-	-	NOUN
ftr-343	635	20	linkages	linkage	NOUN
ftr-343	635	21	:	:	PUNCT
ftr-343	635	22	the	the	DET
ftr-343	635	23	kyoto	kyoto	PROPN
ftr-343	635	24	protocol	protocol	PROPN
ftr-343	635	25	and	and	CCONJ
ftr-343	635	26	the	the	DET
ftr-343	635	27	international	international	ADJ
ftr-343	635	28	trade	trade	NOUN
ftr-343	635	29	and	and	CCONJ
ftr-343	635	30	investment	investment	NOUN
ftr-343	635	31	regimes	regime	NOUN
ftr-343	635	32	69	69	NUM
ftr-343	635	33	(	(	PUNCT
ftr-343	635	34	w.	w.	PROPN
ftr-343	635	35	bradnee	bradnee	PROPN
ftr-343	635	36	chambers	chambers	PROPN
ftr-343	635	37	,	,	PUNCT
ftr-343	635	38	ed	ed	NOUN
ftr-343	635	39	.	.	PROPN
ftr-343	635	40	,	,	PUNCT
ftr-343	635	41	2001	2001	NUM
ftr-343	635	42	)	)	PUNCT
ftr-343	635	43	.	.	PUNCT
ftr-343	636	1	88	88	NUM
ftr-343	636	2	.	.	PUNCT
ftr-343	637	1	goh	goh	PROPN
ftr-343	637	2	,	,	PUNCT
ftr-343	637	3	supra	supra	PROPN
ftr-343	637	4	note	note	PROPN
ftr-343	637	5	12	12	NUM
ftr-343	637	6	,	,	PUNCT
ftr-343	637	7	at	at	ADP
ftr-343	637	8	407	407	NUM
ftr-343	637	9	.	.	PUNCT
ftr-343	638	1	chambers	chamber	NOUN
ftr-343	638	2	says	say	VERB
ftr-343	638	3	,	,	PUNCT
ftr-343	638	4	“	"	PUNCT
ftr-343	638	5	[	[	X
ftr-343	638	6	w]hether	w]hether	ADP
ftr-343	638	7	the	the	DET
ftr-343	638	8	production	production	NOUN
ftr-343	638	9	process	process	NOUN
ftr-343	638	10	.	.	PUNCT
ftr-343	638	11	.	.	PUNCT
ftr-343	638	12	.	.	PUNCT
ftr-343	639	1	entails	entail	VERB
ftr-343	639	2	a	a	DET
ftr-343	639	3	ghg	ghg	PROPN
ftr-343	639	4	-	-	PUNCT
ftr-343	639	5	emitting	emit	VERB
ftr-343	639	6	fossil	fossil	NOUN
ftr-343	639	7	-	-	PUNCT
ftr-343	639	8	intensive	intensive	ADJ
ftr-343	639	9	method	method	NOUN
ftr-343	639	10	such	such	ADJ
ftr-343	639	11	as	as	ADP
ftr-343	639	12	the	the	DET
ftr-343	639	13	burning	burning	NOUN
ftr-343	639	14	of	of	ADP
ftr-343	639	15	coal	coal	NOUN
ftr-343	639	16	,	,	PUNCT
ftr-343	639	17	or	or	CCONJ
ftr-343	639	18	something	something	PRON
ftr-343	639	19	as	as	ADV
ftr-343	639	20	clean	clean	ADJ
ftr-343	639	21	as	as	ADP
ftr-343	639	22	wind	wind	NOUN
ftr-343	639	23	or	or	CCONJ
ftr-343	639	24	solar	solar	ADJ
ftr-343	639	25	energy	energy	NOUN
ftr-343	639	26	,	,	PUNCT
ftr-343	639	27	is	be	AUX
ftr-343	639	28	irrelevant	irrelevant	ADJ
ftr-343	639	29	to	to	ADP
ftr-343	639	30	a	a	DET
ftr-343	639	31	wto	wto	PROPN
ftr-343	639	32	decision	decision	NOUN
ftr-343	639	33	.	.	PUNCT
ftr-343	639	34	”	"	PUNCT
ftr-343	640	1	see	see	VERB
ftr-343	640	2	w.	w.	PROPN
ftr-343	640	3	bradnee	bradnee	PROPN
ftr-343	640	4	chambers	chambers	PROPN
ftr-343	640	5	,	,	PUNCT
ftr-343	640	6	international	international	ADJ
ftr-343	640	7	trade	trade	NOUN
ftr-343	640	8	law	law	NOUN
ftr-343	640	9	and	and	CCONJ
ftr-343	640	10	the	the	DET
ftr-343	640	11	kyoto	kyoto	PROPN
ftr-343	640	12	protocol	protocol	PROPN
ftr-343	640	13	:	:	PUNCT
ftr-343	640	14	potential	potential	ADJ
ftr-343	640	15	incompatibilities	incompatibility	NOUN
ftr-343	640	16	,	,	PUNCT
ftr-343	640	17	in	in	ADP
ftr-343	640	18	inter	inter	NOUN
ftr-343	640	19	-	-	NOUN
ftr-343	640	20	linkages	linkage	NOUN
ftr-343	640	21	:	:	PUNCT
ftr-343	640	22	the	the	DET
ftr-343	640	23	kyoto	kyoto	PROPN
ftr-343	640	24	protocol	protocol	PROPN
ftr-343	640	25	and	and	CCONJ
ftr-343	640	26	the	the	DET
ftr-343	640	27	international	international	ADJ
ftr-343	640	28	trade	trade	NOUN
ftr-343	640	29	and	and	CCONJ
ftr-343	640	30	investment	investment	NOUN
ftr-343	640	31	regimes	regime	NOUN
ftr-343	640	32	,	,	PUNCT
ftr-343	640	33	supra	supra	PROPN
ftr-343	640	34	note	note	PROPN
ftr-343	640	35	87	87	NUM
ftr-343	640	36	,	,	PUNCT
ftr-343	640	37	at	at	ADP
ftr-343	640	38	91	91	NUM
ftr-343	640	39	.	.	PUNCT
ftr-343	641	1	brack	brack	VERB
ftr-343	641	2	et	et	PROPN
ftr-343	641	3	al	al	PROPN
ftr-343	641	4	.	.	PROPN
ftr-343	641	5	agree	agree	VERB
ftr-343	641	6	but	but	CCONJ
ftr-343	641	7	,	,	PUNCT
ftr-343	641	8	consistent	consistent	ADJ
ftr-343	641	9	with	with	ADP
ftr-343	641	10	the	the	DET
ftr-343	641	11	theme	theme	NOUN
ftr-343	641	12	of	of	ADP
ftr-343	641	13	this	this	DET
ftr-343	641	14	article	article	NOUN
ftr-343	641	15	,	,	PUNCT
ftr-343	641	16	urge	urge	ADJ
ftr-343	641	17	caution	caution	NOUN
ftr-343	641	18	in	in	ADP
ftr-343	641	19	accepting	accept	VERB
ftr-343	641	20	that	that	DET
ftr-343	641	21	view	view	NOUN
ftr-343	641	22	.	.	PUNCT
ftr-343	642	1	brack	brack	VERB
ftr-343	642	2	et	et	PROPN
ftr-343	643	1	al	al	PROPN
ftr-343	643	2	.	.	PROPN
ftr-343	643	3	,	,	PUNCT
ftr-343	643	4	supra	supra	PROPN
ftr-343	643	5	note	note	PROPN
ftr-343	643	6	57	57	NUM
ftr-343	643	7	,	,	PUNCT
ftr-343	643	8	at	at	ADP
ftr-343	643	9	89	89	NUM
ftr-343	643	10	.	.	PUNCT
ftr-343	644	1	by	by	ADP
ftr-343	644	2	comparison	comparison	NOUN
ftr-343	644	3	,	,	PUNCT
ftr-343	644	4	hoerner	hoerner	NOUN
ftr-343	644	5	&	&	CCONJ
ftr-343	644	6	muller	muller	PROPN
ftr-343	644	7	,	,	PUNCT
ftr-343	644	8	supra	supra	PROPN
ftr-343	644	9	note	note	PROPN
ftr-343	644	10	15	15	NUM
ftr-343	644	11	,	,	PUNCT
ftr-343	644	12	at	at	ADP
ftr-343	644	13	27	27	NUM
ftr-343	644	14	-	-	SYM
ftr-343	644	15	28	28	NUM
ftr-343	644	16	,	,	PUNCT
ftr-343	644	17	reach	reach	VERB
ftr-343	644	18	the	the	DET
ftr-343	644	19	opposite	opposite	ADJ
ftr-343	644	20	conclusion	conclusion	NOUN
ftr-343	644	21	,	,	PUNCT
ftr-343	644	22	and	and	CCONJ
ftr-343	644	23	hufbauer	hufbauer	NOUN
ftr-343	644	24	,	,	PUNCT
ftr-343	644	25	charnovitz	charnovitz	PROPN
ftr-343	644	26	&	&	CCONJ
ftr-343	644	27	kim	kim	PROPN
ftr-343	644	28	,	,	PUNCT
ftr-343	644	29	supra	supra	PROPN
ftr-343	644	30	note	note	NOUN
ftr-343	644	31	9	9	NUM
ftr-343	644	32	,	,	PUNCT
ftr-343	644	33	at	at	ADP
ftr-343	644	34	68	68	NUM
ftr-343	644	35	,	,	PUNCT
ftr-343	644	36	state	state	NOUN
ftr-343	644	37	:	:	PUNCT
ftr-343	644	38	“	"	PUNCT
ftr-343	644	39	although	although	SCONJ
ftr-343	644	40	there	there	PRON
ftr-343	644	41	is	be	VERB
ftr-343	644	42	no	no	DET
ftr-343	644	43	precise	precise	ADJ
ftr-343	644	44	trade	trade	NOUN
ftr-343	644	45	law	law	NOUN
ftr-343	644	46	jurisprudence	jurisprudence	NOUN
ftr-343	644	47	on	on	ADP
ftr-343	644	48	this	this	DET
ftr-343	644	49	point	point	NOUN
ftr-343	644	50	,	,	PUNCT
ftr-343	644	51	the	the	DET
ftr-343	644	52	language	language	NOUN
ftr-343	644	53	of	of	ADP
ftr-343	644	54	gatt	gatt	PROPN
ftr-343	644	55	article	article	NOUN
ftr-343	644	56	ii:2(a	ii:2(a	NOUN
ftr-343	644	57	)	)	PUNCT
ftr-343	644	58	would	would	AUX
ftr-343	644	59	seem	seem	VERB
ftr-343	644	60	to	to	PART
ftr-343	644	61	suggest	suggest	VERB
ftr-343	644	62	that	that	SCONJ
ftr-343	644	63	a	a	DET
ftr-343	644	64	bta	bta	NOUN
ftr-343	644	65	equivalent	equivalent	ADJ
ftr-343	644	66	to	to	ADP
ftr-343	644	67	the	the	DET
ftr-343	644	68	domestic	domestic	ADJ
ftr-343	644	69	tax	tax	NOUN
ftr-343	644	70	could	could	AUX
ftr-343	644	71	be	be	AUX
ftr-343	644	72	imposed	impose	VERB
ftr-343	644	73	on	on	ADP
ftr-343	644	74	imports	import	NOUN
ftr-343	644	75	.	.	PUNCT
ftr-343	644	76	”	"	PUNCT
ftr-343	645	1	89	89	NUM
ftr-343	645	2	.	.	PUNCT
ftr-343	646	1	in	in	ADP
ftr-343	646	2	appellate	appellate	ADJ
ftr-343	646	3	body	body	NOUN
ftr-343	646	4	report	report	NOUN
ftr-343	646	5	,	,	PUNCT
ftr-343	646	6	european	european	ADJ
ftr-343	646	7	communities	community	NOUN
ftr-343	646	8	–	–	PUNCT
ftr-343	646	9	measures	measure	NOUN
ftr-343	646	10	affecting	affect	VERB
ftr-343	646	11	asbestos	asbestos	NOUN
ftr-343	646	12	and	and	CCONJ
ftr-343	646	13	asbestos	asbestos	NOUN
ftr-343	646	14	-	-	PUNCT
ftr-343	646	15	containing	contain	VERB
ftr-343	646	16	products	product	NOUN
ftr-343	646	17	,	,	PUNCT
ftr-343	646	18	at	at	ADP
ftr-343	646	19	¶	¶	PROPN
ftr-343	646	20	99	99	NUM
ftr-343	646	21	,	,	PUNCT
ftr-343	646	22	wt	wt	NOUN
ftr-343	646	23	/	/	SYM
ftr-343	646	24	ds135	ds135	PROPN
ftr-343	646	25	/	/	SYM
ftr-343	646	26	ab	ab	NOUN
ftr-343	646	27	/	/	SYM
ftr-343	646	28	r	r	NOUN
ftr-343	646	29	(	(	PUNCT
ftr-343	646	30	mar	mar	PROPN
ftr-343	646	31	.	.	PROPN
ftr-343	646	32	12	12	NUM
ftr-343	646	33	,	,	PUNCT
ftr-343	646	34	2001	2001	NUM
ftr-343	646	35	)	)	PUNCT
ftr-343	647	1	[	[	X
ftr-343	647	2	hereinafter	hereinafter	NOUN
ftr-343	647	3	ec	ec	PROPN
ftr-343	647	4	–	–	PUNCT
ftr-343	647	5	asbestos	asbestos	NOUN
ftr-343	647	6	]	]	PUNCT
ftr-343	647	7	,	,	PUNCT
ftr-343	647	8	the	the	DET
ftr-343	647	9	appellate	appellate	ADJ
ftr-343	647	10	body	body	NOUN
ftr-343	647	11	noted	note	VERB
ftr-343	647	12	that	that	SCONJ
ftr-343	647	13	the	the	DET
ftr-343	647	14	scope	scope	NOUN
ftr-343	647	15	of	of	ADP
ftr-343	647	16	the	the	DET
ftr-343	647	17	term	term	NOUN
ftr-343	647	18	“	"	PUNCT
ftr-343	647	19	like	like	INTJ
ftr-343	647	20	”	"	PUNCT
ftr-343	647	21	is	be	AUX
ftr-343	647	22	different	different	ADJ
ftr-343	647	23	in	in	ADP
ftr-343	647	24	gatt	gatt	PROPN
ftr-343	647	25	articles	article	NOUN
ftr-343	647	26	iii.2	iii.2	PROPN
ftr-343	647	27	and	and	CCONJ
ftr-343	647	28	iii.4	iii.4	PROPN
ftr-343	647	29	.	.	PUNCT
ftr-343	648	1	it	it	PRON
ftr-343	648	2	is	be	AUX
ftr-343	648	3	to	to	PART
ftr-343	648	4	be	be	AUX
ftr-343	648	5	construed	construe	VERB
ftr-343	648	6	narrowly	narrowly	ADV
ftr-343	648	7	in	in	ADP
ftr-343	648	8	the	the	DET
ftr-343	648	9	former	former	ADJ
ftr-343	648	10	,	,	PUNCT
ftr-343	648	11	but	but	CCONJ
ftr-343	648	12	relatively	relatively	ADV
ftr-343	648	13	broadly	broadly	ADV
ftr-343	648	14	in	in	ADP
ftr-343	648	15	the	the	DET
ftr-343	648	16	latter	latter	ADJ
ftr-343	648	17	.	.	PUNCT
ftr-343	649	1	in	in	ADP
ftr-343	649	2	that	that	DET
ftr-343	649	3	case	case	NOUN
ftr-343	649	4	it	it	PRON
ftr-343	649	5	ruled	rule	VERB
ftr-343	649	6	that	that	SCONJ
ftr-343	649	7	under	under	ADP
ftr-343	649	8	article	article	NOUN
ftr-343	649	9	iii.4	iii.4	PROPN
ftr-343	649	10	health	health	NOUN
ftr-343	649	11	risks	risk	NOUN
ftr-343	649	12	could	could	AUX
ftr-343	649	13	be	be	AUX
ftr-343	649	14	considered	consider	VERB
ftr-343	649	15	in	in	ADP
ftr-343	649	16	determining	determine	VERB
ftr-343	649	17	likeness	likeness	NOUN
ftr-343	649	18	.	.	PUNCT
ftr-343	650	1	see	see	VERB
ftr-343	650	2	also	also	ADV
ftr-343	650	3	hufbauer	hufbauer	PROPN
ftr-343	650	4	,	,	PUNCT
ftr-343	650	5	charnovitz	charnovitz	PROPN
ftr-343	650	6	&	&	CCONJ
ftr-343	650	7	kim	kim	PROPN
ftr-343	650	8	,	,	PUNCT
ftr-343	650	9	supra	supra	PROPN
ftr-343	650	10	note	note	NOUN
ftr-343	650	11	9	9	NUM
ftr-343	650	12	,	,	PUNCT
ftr-343	650	13	at	at	ADP
ftr-343	650	14	35	35	NUM
ftr-343	650	15	-	-	SYM
ftr-343	650	16	36	36	NUM
ftr-343	650	17	.	.	PUNCT
ftr-343	650	18	90	90	NUM
ftr-343	650	19	.	.	PUNCT
ftr-343	651	1	working	work	VERB
ftr-343	651	2	party	party	PROPN
ftr-343	651	3	on	on	ADP
ftr-343	651	4	btas	btas	PROPN
ftr-343	651	5	,	,	PUNCT
ftr-343	651	6	supra	supra	PROPN
ftr-343	651	7	note	note	NOUN
ftr-343	651	8	4	4	NUM
ftr-343	651	9	.	.	X
ftr-343	651	10	in	in	ADP
ftr-343	651	11	japan	japan	PROPN
ftr-343	651	12	–	–	PUNCT
ftr-343	651	13	alcoholic	alcoholic	ADJ
ftr-343	651	14	beverages	beverage	NOUN
ftr-343	651	15	,	,	PUNCT
ftr-343	651	16	supra	supra	PROPN
ftr-343	651	17	note	note	PROPN
ftr-343	651	18	25	25	NUM
ftr-343	651	19	,	,	PUNCT
ftr-343	651	20	at	at	ADP
ftr-343	651	21	20	20	NUM
ftr-343	651	22	,	,	PUNCT
ftr-343	651	23	the	the	DET
ftr-343	651	24	wto	wto	PROPN
ftr-343	651	25	appellate	appellate	ADJ
ftr-343	651	26	body	body	NOUN
ftr-343	651	27	noted	note	VERB
ftr-343	651	28	that	that	SCONJ
ftr-343	651	29	the	the	DET
ftr-343	651	30	working	work	VERB
ftr-343	651	31	party	party	NOUN
ftr-343	651	32	’s	’s	PART
ftr-343	651	33	approach	approach	NOUN
ftr-343	651	34	has	have	AUX
ftr-343	651	35	been	be	AUX
ftr-343	651	36	followed	follow	VERB
ftr-343	651	37	in	in	ADP
ftr-343	651	38	almost	almost	ADV
ftr-343	651	39	all	all	PRON
ftr-343	651	40	reports	report	NOUN
ftr-343	651	41	of	of	ADP
ftr-343	651	42	wto	wto	PROPN
ftr-343	651	43	panels	panel	NOUN
ftr-343	651	44	subsequent	subsequent	ADJ
ftr-343	651	45	to	to	ADP
ftr-343	651	46	the	the	DET
ftr-343	651	47	working	work	VERB
ftr-343	651	48	party	party	NOUN
ftr-343	651	49	report	report	NOUN
ftr-343	651	50	.	.	PUNCT
ftr-343	652	1	258	258	NUM
ftr-343	652	2	florida	florida	PROPN
ftr-343	652	3	tax	tax	NOUN
ftr-343	652	4	review	review	NOUN
ftr-343	652	5	[	[	X
ftr-343	652	6	vol	vol	NOUN
ftr-343	652	7	.	.	PUNCT
ftr-343	652	8	11:4	11:4	NUM
ftr-343	652	9	with	with	ADP
ftr-343	652	10	regard	regard	NOUN
ftr-343	652	11	to	to	ADP
ftr-343	652	12	the	the	DET
ftr-343	652	13	interpretation	interpretation	NOUN
ftr-343	652	14	of	of	ADP
ftr-343	652	15	the	the	DET
ftr-343	652	16	term	term	NOUN
ftr-343	652	17	“	"	PUNCT
ftr-343	652	18	.	.	PUNCT
ftr-343	652	19	.	.	PUNCT
ftr-343	652	20	.	.	PUNCT
ftr-343	653	1	like	like	ADP
ftr-343	653	2	or	or	CCONJ
ftr-343	653	3	similar	similar	ADJ
ftr-343	653	4	products	product	NOUN
ftr-343	653	5	.	.	PUNCT
ftr-343	653	6	.	.	PUNCT
ftr-343	654	1	.	.	PUNCT
ftr-343	654	2	,	,	PUNCT
ftr-343	654	3	”	"	PUNCT
ftr-343	654	4	which	which	PRON
ftr-343	654	5	occurs	occur	VERB
ftr-343	654	6	some	some	DET
ftr-343	654	7	sixteen	sixteen	NUM
ftr-343	654	8	times	time	NOUN
ftr-343	654	9	throughout	throughout	ADP
ftr-343	654	10	the	the	DET
ftr-343	654	11	general	general	ADJ
ftr-343	654	12	agreement	agreement	NOUN
ftr-343	654	13	,	,	PUNCT
ftr-343	654	14	it	it	PRON
ftr-343	654	15	was	be	AUX
ftr-343	654	16	recalled	recall	VERB
ftr-343	654	17	that	that	SCONJ
ftr-343	654	18	considerable	considerable	ADJ
ftr-343	654	19	discussion	discussion	NOUN
ftr-343	654	20	had	have	AUX
ftr-343	654	21	taken	take	VERB
ftr-343	654	22	place	place	NOUN
ftr-343	654	23	in	in	ADP
ftr-343	654	24	the	the	DET
ftr-343	654	25	past	past	NOUN
ftr-343	654	26	,	,	PUNCT
ftr-343	654	27	both	both	PRON
ftr-343	654	28	in	in	ADP
ftr-343	654	29	gatt	gatt	PROPN
ftr-343	654	30	and	and	CCONJ
ftr-343	654	31	in	in	ADP
ftr-343	654	32	other	other	ADJ
ftr-343	654	33	bodies	body	NOUN
ftr-343	654	34	,	,	PUNCT
ftr-343	654	35	but	but	CCONJ
ftr-343	654	36	that	that	SCONJ
ftr-343	654	37	no	no	DET
ftr-343	654	38	further	further	ADJ
ftr-343	654	39	improvement	improvement	NOUN
ftr-343	654	40	of	of	ADP
ftr-343	654	41	the	the	DET
ftr-343	654	42	term	term	NOUN
ftr-343	654	43	had	have	AUX
ftr-343	654	44	been	be	AUX
ftr-343	654	45	achieved	achieve	VERB
ftr-343	654	46	.	.	PUNCT
ftr-343	655	1	the	the	DET
ftr-343	655	2	working	work	VERB
ftr-343	655	3	party	party	NOUN
ftr-343	655	4	concluded	conclude	VERB
ftr-343	655	5	that	that	SCONJ
ftr-343	655	6	problems	problem	NOUN
ftr-343	655	7	arising	arise	VERB
ftr-343	655	8	from	from	ADP
ftr-343	655	9	the	the	DET
ftr-343	655	10	interpretation	interpretation	NOUN
ftr-343	655	11	of	of	ADP
ftr-343	655	12	the	the	DET
ftr-343	655	13	term	term	NOUN
ftr-343	655	14	should	should	AUX
ftr-343	655	15	be	be	AUX
ftr-343	655	16	examined	examine	VERB
ftr-343	655	17	on	on	ADP
ftr-343	655	18	a	a	DET
ftr-343	655	19	case	case	NOUN
ftr-343	655	20	-	-	PUNCT
ftr-343	655	21	by	by	ADP
ftr-343	655	22	-	-	PUNCT
ftr-343	655	23	case	case	NOUN
ftr-343	655	24	basis	basis	NOUN
ftr-343	655	25	.	.	PUNCT
ftr-343	655	26	.	.	PUNCT
ftr-343	655	27	.	.	PUNCT
ftr-343	655	28	.	.	PUNCT
ftr-343	656	1	some	some	DET
ftr-343	656	2	criteria	criterion	NOUN
ftr-343	656	3	were	be	AUX
ftr-343	656	4	suggested	suggest	VERB
ftr-343	656	5	for	for	ADP
ftr-343	656	6	determining	determine	VERB
ftr-343	656	7	,	,	PUNCT
ftr-343	656	8	on	on	ADP
ftr-343	656	9	a	a	DET
ftr-343	656	10	case	case	NOUN
ftr-343	656	11	-	-	PUNCT
ftr-343	656	12	bycase	bycase	NOUN
ftr-343	656	13	basis	basis	NOUN
ftr-343	656	14	,	,	PUNCT
ftr-343	656	15	whether	whether	SCONJ
ftr-343	656	16	a	a	DET
ftr-343	656	17	product	product	NOUN
ftr-343	656	18	is	be	AUX
ftr-343	656	19	“	"	PUNCT
ftr-343	656	20	similar	similar	ADJ
ftr-343	656	21	”	"	PUNCT
ftr-343	656	22	:	:	PUNCT
ftr-343	656	23	the	the	DET
ftr-343	656	24	product	product	NOUN
ftr-343	656	25	’s	’s	PART
ftr-343	656	26	enduses	enduse	NOUN
ftr-343	656	27	in	in	ADP
ftr-343	656	28	a	a	DET
ftr-343	656	29	given	give	VERB
ftr-343	656	30	market	market	NOUN
ftr-343	656	31	;	;	PUNCT
ftr-343	656	32	consumers	consumer	NOUN
ftr-343	656	33	’	’	PART
ftr-343	656	34	tastes	taste	NOUN
ftr-343	656	35	and	and	CCONJ
ftr-343	656	36	habits	habit	NOUN
ftr-343	656	37	,	,	PUNCT
ftr-343	656	38	which	which	PRON
ftr-343	656	39	change	change	VERB
ftr-343	656	40	from	from	ADP
ftr-343	656	41	country	country	NOUN
ftr-343	656	42	to	to	ADP
ftr-343	656	43	country	country	NOUN
ftr-343	656	44	;	;	PUNCT
ftr-343	656	45	the	the	DET
ftr-343	656	46	product	product	NOUN
ftr-343	656	47	’s	’s	PART
ftr-343	656	48	properties	property	NOUN
ftr-343	656	49	,	,	PUNCT
ftr-343	656	50	nature	nature	NOUN
ftr-343	656	51	and	and	CCONJ
ftr-343	656	52	quality	quality	NOUN
ftr-343	656	53	.	.	PUNCT
ftr-343	657	1	it	it	PRON
ftr-343	657	2	was	be	AUX
ftr-343	657	3	observed	observe	VERB
ftr-343	657	4	,	,	PUNCT
ftr-343	657	5	however	however	ADV
ftr-343	657	6	,	,	PUNCT
ftr-343	657	7	that	that	SCONJ
ftr-343	657	8	the	the	DET
ftr-343	657	9	term	term	NOUN
ftr-343	657	10	“	"	PUNCT
ftr-343	657	11	.	.	PUNCT
ftr-343	657	12	.	.	PUNCT
ftr-343	657	13	.	.	PUNCT
ftr-343	658	1	like	like	ADP
ftr-343	658	2	or	or	CCONJ
ftr-343	658	3	similar	similar	ADJ
ftr-343	658	4	products	product	NOUN
ftr-343	658	5	.	.	PUNCT
ftr-343	658	6	.	.	PUNCT
ftr-343	658	7	.	.	PUNCT
ftr-343	658	8	”	"	PUNCT
ftr-343	658	9	caused	cause	VERB
ftr-343	658	10	some	some	DET
ftr-343	658	11	uncertainty	uncertainty	NOUN
ftr-343	658	12	and	and	CCONJ
ftr-343	658	13	that	that	SCONJ
ftr-343	658	14	it	it	PRON
ftr-343	658	15	would	would	AUX
ftr-343	658	16	be	be	AUX
ftr-343	658	17	desirable	desirable	ADJ
ftr-343	658	18	to	to	PART
ftr-343	658	19	improve	improve	VERB
ftr-343	658	20	on	on	ADP
ftr-343	658	21	it	it	PRON
ftr-343	658	22	;	;	PUNCT
ftr-343	658	23	however	however	ADV
ftr-343	658	24	,	,	PUNCT
ftr-343	658	25	no	no	DET
ftr-343	658	26	improved	improved	ADJ
ftr-343	658	27	term	term	NOUN
ftr-343	658	28	was	be	AUX
ftr-343	658	29	arrived	arrive	VERB
ftr-343	658	30	at	at	ADP
ftr-343	658	31	.	.	PUNCT
ftr-343	659	1	end	end	NOUN
ftr-343	659	2	-	-	PUNCT
ftr-343	659	3	uses	use	VERB
ftr-343	659	4	,	,	PUNCT
ftr-343	659	5	tariff	tariff	NOUN
ftr-343	659	6	classifications	classification	NOUN
ftr-343	659	7	(	(	PUNCT
ftr-343	659	8	a	a	DET
ftr-343	659	9	criterion	criterion	NOUN
ftr-343	659	10	the	the	DET
ftr-343	659	11	appellate	appellate	ADJ
ftr-343	659	12	body	body	NOUN
ftr-343	659	13	added	add	VERB
ftr-343	659	14	in	in	ADP
ftr-343	659	15	japan	japan	PROPN
ftr-343	659	16	–	–	PUNCT
ftr-343	659	17	alcoholic	alcoholic	ADJ
ftr-343	659	18	beverages91	beverages91	NOUN
ftr-343	659	19	)	)	PUNCT
ftr-343	659	20	,	,	PUNCT
ftr-343	659	21	and	and	CCONJ
ftr-343	659	22	the	the	DET
ftr-343	659	23	properties	property	NOUN
ftr-343	659	24	,	,	PUNCT
ftr-343	659	25	nature	nature	NOUN
ftr-343	659	26	,	,	PUNCT
ftr-343	659	27	and	and	CCONJ
ftr-343	659	28	quality	quality	NOUN
ftr-343	659	29	of	of	ADP
ftr-343	659	30	physically	physically	ADV
ftr-343	659	31	identical	identical	ADJ
ftr-343	659	32	products	product	NOUN
ftr-343	659	33	are	be	AUX
ftr-343	659	34	not	not	PART
ftr-343	659	35	likely	likely	ADJ
ftr-343	659	36	to	to	PART
ftr-343	659	37	depend	depend	VERB
ftr-343	659	38	on	on	ADP
ftr-343	659	39	the	the	DET
ftr-343	659	40	carbon	carbon	NOUN
ftr-343	659	41	intensity	intensity	NOUN
ftr-343	659	42	of	of	ADP
ftr-343	659	43	production	production	NOUN
ftr-343	659	44	,	,	PUNCT
ftr-343	659	45	and	and	CCONJ
ftr-343	659	46	consumer	consumer	NOUN
ftr-343	659	47	tastes	taste	NOUN
ftr-343	659	48	and	and	CCONJ
ftr-343	659	49	habits	habit	NOUN
ftr-343	659	50	are	be	AUX
ftr-343	659	51	likely	likely	ADJ
ftr-343	659	52	to	to	PART
ftr-343	659	53	be	be	AUX
ftr-343	659	54	largely	largely	ADV
ftr-343	659	55	irrelevant	irrelevant	ADJ
ftr-343	659	56	for	for	ADP
ftr-343	659	57	the	the	DET
ftr-343	659	58	kinds	kind	NOUN
ftr-343	659	59	of	of	ADP
ftr-343	659	60	basic	basic	ADJ
ftr-343	659	61	products	product	NOUN
ftr-343	659	62	for	for	ADP
ftr-343	659	63	which	which	PRON
ftr-343	659	64	btas	bta	NOUN
ftr-343	659	65	are	be	AUX
ftr-343	659	66	most	most	ADV
ftr-343	659	67	important	important	ADJ
ftr-343	659	68	–	–	PUNCT
ftr-343	659	69	and	and	CCONJ
ftr-343	659	70	to	to	PART
ftr-343	659	71	which	which	PRON
ftr-343	659	72	they	they	PRON
ftr-343	659	73	should	should	AUX
ftr-343	659	74	be	be	AUX
ftr-343	659	75	limited.92	limited.92	ADV
ftr-343	659	76	moreover	moreover	ADV
ftr-343	659	77	,	,	PUNCT
ftr-343	659	78	the	the	DET
ftr-343	659	79	wto	wto	PROPN
ftr-343	659	80	appellate	appellate	VERB
ftr-343	659	81	the	the	DET
ftr-343	659	82	conclusions	conclusion	NOUN
ftr-343	659	83	of	of	ADP
ftr-343	659	84	the	the	DET
ftr-343	659	85	working	work	VERB
ftr-343	659	86	party	party	NOUN
ftr-343	659	87	have	have	AUX
ftr-343	659	88	assumed	assume	VERB
ftr-343	659	89	an	an	DET
ftr-343	659	90	authoritative	authoritative	ADJ
ftr-343	659	91	standing	standing	NOUN
ftr-343	659	92	approaching	approach	VERB
ftr-343	659	93	that	that	PRON
ftr-343	659	94	of	of	ADP
ftr-343	659	95	a	a	DET
ftr-343	659	96	commentary	commentary	NOUN
ftr-343	659	97	on	on	ADP
ftr-343	659	98	a	a	DET
ftr-343	659	99	treaty	treaty	NOUN
ftr-343	659	100	.	.	PUNCT
ftr-343	660	1	indeed	indeed	ADV
ftr-343	660	2	,	,	PUNCT
ftr-343	660	3	van	van	PROPN
ftr-343	660	4	calster	calster	PROPN
ftr-343	660	5	suggests	suggest	VERB
ftr-343	660	6	that	that	SCONJ
ftr-343	660	7	the	the	DET
ftr-343	660	8	findings	finding	NOUN
ftr-343	660	9	of	of	ADP
ftr-343	660	10	the	the	DET
ftr-343	660	11	working	work	VERB
ftr-343	660	12	party	party	NOUN
ftr-343	660	13	“	"	PUNCT
ftr-343	660	14	have	have	AUX
ftr-343	660	15	been	be	AUX
ftr-343	660	16	elevated	elevate	VERB
ftr-343	660	17	into	into	ADP
ftr-343	660	18	something	something	PRON
ftr-343	660	19	of	of	ADP
ftr-343	660	20	a	a	DET
ftr-343	660	21	paradigm	paradigm	NOUN
ftr-343	660	22	in	in	ADP
ftr-343	660	23	international	international	ADJ
ftr-343	660	24	trade	trade	NOUN
ftr-343	660	25	law	law	NOUN
ftr-343	660	26	.	.	PUNCT
ftr-343	660	27	”	"	PUNCT
ftr-343	661	1	van	van	PROPN
ftr-343	661	2	calster	calster	PROPN
ftr-343	661	3	,	,	PUNCT
ftr-343	661	4	supra	supra	PROPN
ftr-343	661	5	note	note	NOUN
ftr-343	661	6	10	10	NUM
ftr-343	661	7	,	,	PUNCT
ftr-343	661	8	at	at	ADP
ftr-343	661	9	116	116	NUM
ftr-343	661	10	.	.	PUNCT
ftr-343	662	1	bhagwati	bhagwati	PROPN
ftr-343	662	2	and	and	CCONJ
ftr-343	662	3	mavroidis	mavroidis	ADJ
ftr-343	662	4	state	state	NOUN
ftr-343	662	5	,	,	PUNCT
ftr-343	662	6	“	"	PUNCT
ftr-343	662	7	[	[	X
ftr-343	662	8	t]he	t]he	ADV
ftr-343	662	9	working	work	VERB
ftr-343	662	10	party	party	NOUN
ftr-343	662	11	on	on	ADP
ftr-343	662	12	border	border	NOUN
ftr-343	662	13	tax	tax	NOUN
ftr-343	662	14	adjustments	adjustment	NOUN
ftr-343	662	15	is	be	AUX
ftr-343	662	16	a	a	DET
ftr-343	662	17	decision	decision	NOUN
ftr-343	662	18	that	that	PRON
ftr-343	662	19	has	have	AUX
ftr-343	662	20	been	be	AUX
ftr-343	662	21	adopted	adopt	VERB
ftr-343	662	22	by	by	ADP
ftr-343	662	23	the	the	DET
ftr-343	662	24	gatt	gatt	NOUN
ftr-343	662	25	contracting	contracting	NOUN
ftr-343	662	26	parties	party	NOUN
ftr-343	662	27	.	.	PUNCT
ftr-343	663	1	as	as	ADP
ftr-343	663	2	a	a	DET
ftr-343	663	3	result	result	NOUN
ftr-343	663	4	,	,	PUNCT
ftr-343	663	5	it	it	PRON
ftr-343	663	6	should	should	AUX
ftr-343	663	7	,	,	PUNCT
ftr-343	663	8	by	by	ADP
ftr-343	663	9	virtue	virtue	NOUN
ftr-343	663	10	of	of	ADP
ftr-343	663	11	art	art	NOUN
ftr-343	663	12	.	.	PUNCT
ftr-343	664	1	xvi	xvi	NOUN
ftr-343	664	2	of	of	ADP
ftr-343	664	3	the	the	DET
ftr-343	664	4	agreement	agreement	NOUN
ftr-343	664	5	establishing	establish	VERB
ftr-343	664	6	the	the	DET
ftr-343	664	7	wto	wto	PROPN
ftr-343	664	8	,	,	PUNCT
ftr-343	664	9	guide	guide	VERB
ftr-343	664	10	the	the	DET
ftr-343	664	11	wto	wto	PROPN
ftr-343	664	12	judge	judge	NOUN
ftr-343	664	13	.	.	PUNCT
ftr-343	664	14	”	"	PUNCT
ftr-343	665	1	bhagwati	bhagwati	PROPN
ftr-343	665	2	&	&	CCONJ
ftr-343	665	3	mavroidis	mavroidis	PROPN
ftr-343	665	4	,	,	PUNCT
ftr-343	665	5	supra	supra	PROPN
ftr-343	665	6	note	note	NOUN
ftr-343	665	7	51	51	NUM
ftr-343	665	8	,	,	PUNCT
ftr-343	665	9	at	at	ADP
ftr-343	665	10	305	305	NUM
ftr-343	665	11	.	.	PUNCT
ftr-343	666	1	but	but	CCONJ
ftr-343	666	2	,	,	PUNCT
ftr-343	666	3	as	as	SCONJ
ftr-343	666	4	de	de	PROPN
ftr-343	666	5	cendra	cendra	PROPN
ftr-343	666	6	observes	observe	VERB
ftr-343	666	7	,	,	PUNCT
ftr-343	666	8	“	"	PUNCT
ftr-343	666	9	[	[	X
ftr-343	666	10	t]he	t]he	ADV
ftr-343	666	11	findings	finding	NOUN
ftr-343	666	12	of	of	ADP
ftr-343	666	13	the	the	DET
ftr-343	666	14	working	work	VERB
ftr-343	666	15	party	party	NOUN
ftr-343	666	16	have	have	VERB
ftr-343	666	17	to	to	PART
ftr-343	666	18	be	be	AUX
ftr-343	666	19	put	put	VERB
ftr-343	666	20	in	in	ADP
ftr-343	666	21	the	the	DET
ftr-343	666	22	context	context	NOUN
ftr-343	666	23	of	of	ADP
ftr-343	666	24	the	the	DET
ftr-343	666	25	group	group	NOUN
ftr-343	666	26	’s	’s	PART
ftr-343	666	27	mandate	mandate	NOUN
ftr-343	666	28	.	.	PUNCT
ftr-343	667	1	the	the	DET
ftr-343	667	2	core	core	NOUN
ftr-343	667	3	of	of	ADP
ftr-343	667	4	the	the	DET
ftr-343	667	5	examination	examination	NOUN
ftr-343	667	6	was	be	AUX
ftr-343	667	7	the	the	DET
ftr-343	667	8	parties	party	NOUN
ftr-343	667	9	’	'	PUNCT
ftr-343	667	10	practice	practice	NOUN
ftr-343	667	11	with	with	ADP
ftr-343	667	12	respect	respect	NOUN
ftr-343	667	13	to	to	ADP
ftr-343	667	14	bta	bta	VERB
ftr-343	667	15	.	.	PUNCT
ftr-343	668	1	the	the	DET
ftr-343	668	2	working	work	VERB
ftr-343	668	3	party	party	NOUN
ftr-343	668	4	did	do	AUX
ftr-343	668	5	not	not	PART
ftr-343	668	6	state	state	VERB
ftr-343	668	7	clearly	clearly	ADV
ftr-343	668	8	that	that	SCONJ
ftr-343	668	9	the	the	DET
ftr-343	668	10	report	report	NOUN
ftr-343	668	11	was	be	AUX
ftr-343	668	12	the	the	DET
ftr-343	668	13	ultimate	ultimate	ADJ
ftr-343	668	14	report	report	NOUN
ftr-343	668	15	on	on	ADP
ftr-343	668	16	bta	bta	PROPN
ftr-343	668	17	and	and	CCONJ
ftr-343	668	18	its	its	PRON
ftr-343	668	19	compatibility	compatibility	NOUN
ftr-343	668	20	with	with	ADP
ftr-343	668	21	gatt	gatt	PROPN
ftr-343	668	22	.	.	PUNCT
ftr-343	668	23	”	"	PUNCT
ftr-343	669	1	de	de	X
ftr-343	669	2	cendra	cendra	PROPN
ftr-343	669	3	,	,	PUNCT
ftr-343	669	4	supra	supra	PROPN
ftr-343	669	5	note	note	NOUN
ftr-343	669	6	12	12	NUM
ftr-343	669	7	,	,	PUNCT
ftr-343	669	8	at	at	ADP
ftr-343	669	9	139	139	NUM
ftr-343	669	10	(	(	PUNCT
ftr-343	669	11	drawing	draw	VERB
ftr-343	669	12	on	on	ADP
ftr-343	669	13	van	van	PROPN
ftr-343	669	14	calster	calster	PROPN
ftr-343	669	15	,	,	PUNCT
ftr-343	669	16	supra	supra	PROPN
ftr-343	669	17	,	,	PUNCT
ftr-343	669	18	at	at	ADP
ftr-343	669	19	420	420	NUM
ftr-343	669	20	)	)	PUNCT
ftr-343	669	21	.	.	PUNCT
ftr-343	670	1	indeed	indeed	ADV
ftr-343	670	2	,	,	PUNCT
ftr-343	670	3	nothing	nothing	PRON
ftr-343	670	4	in	in	ADP
ftr-343	670	5	the	the	DET
ftr-343	670	6	report	report	NOUN
ftr-343	670	7	suggests	suggest	VERB
ftr-343	670	8	that	that	SCONJ
ftr-343	670	9	the	the	DET
ftr-343	670	10	working	work	VERB
ftr-343	670	11	party	party	NOUN
ftr-343	670	12	intended	intend	VERB
ftr-343	670	13	it	it	PRON
ftr-343	670	14	to	to	PART
ftr-343	670	15	be	be	AUX
ftr-343	670	16	.	.	PUNCT
ftr-343	671	1	its	its	PRON
ftr-343	671	2	far	far	ADV
ftr-343	671	3	less	less	ADV
ftr-343	671	4	ambitious	ambitious	ADJ
ftr-343	671	5	charge	charge	NOUN
ftr-343	671	6	,	,	PUNCT
ftr-343	671	7	noted	note	VERB
ftr-343	671	8	in	in	ADP
ftr-343	671	9	paragraph	paragraph	NOUN
ftr-343	671	10	1	1	NUM
ftr-343	671	11	of	of	ADP
ftr-343	671	12	its	its	PRON
ftr-343	671	13	report	report	NOUN
ftr-343	671	14	,	,	PUNCT
ftr-343	671	15	was	be	AUX
ftr-343	671	16	to	to	PART
ftr-343	671	17	examine	examine	VERB
ftr-343	671	18	the	the	DET
ftr-343	671	19	gatt	gatt	PROPN
ftr-343	671	20	provisions	provision	NOUN
ftr-343	671	21	of	of	ADP
ftr-343	671	22	relevance	relevance	NOUN
ftr-343	671	23	for	for	ADP
ftr-343	671	24	btas	bta	NOUN
ftr-343	671	25	,	,	PUNCT
ftr-343	671	26	practices	practice	NOUN
ftr-343	671	27	regarding	regard	VERB
ftr-343	671	28	btas	bta	NOUN
ftr-343	671	29	,	,	PUNCT
ftr-343	671	30	and	and	CCONJ
ftr-343	671	31	the	the	DET
ftr-343	671	32	possible	possible	ADJ
ftr-343	671	33	effects	effect	NOUN
ftr-343	671	34	of	of	ADP
ftr-343	671	35	btas	bta	NOUN
ftr-343	671	36	on	on	ADP
ftr-343	671	37	international	international	ADJ
ftr-343	671	38	trade	trade	NOUN
ftr-343	671	39	;	;	PUNCT
ftr-343	671	40	consider	consider	VERB
ftr-343	671	41	any	any	DET
ftr-343	671	42	resulting	result	VERB
ftr-343	671	43	proposals	proposal	NOUN
ftr-343	671	44	and	and	CCONJ
ftr-343	671	45	suggestions	suggestion	NOUN
ftr-343	671	46	;	;	PUNCT
ftr-343	671	47	and	and	CCONJ
ftr-343	671	48	report	report	VERB
ftr-343	671	49	its	its	PRON
ftr-343	671	50	findings	finding	NOUN
ftr-343	671	51	to	to	ADP
ftr-343	671	52	the	the	DET
ftr-343	671	53	contracting	contracting	NOUN
ftr-343	671	54	parties	party	NOUN
ftr-343	671	55	.	.	PUNCT
ftr-343	672	1	91	91	NUM
ftr-343	672	2	.	.	PUNCT
ftr-343	673	1	see	see	VERB
ftr-343	673	2	japan	japan	PROPN
ftr-343	673	3	–	–	PUNCT
ftr-343	673	4	alcoholic	alcoholic	ADJ
ftr-343	673	5	beverages	beverage	NOUN
ftr-343	673	6	,	,	PUNCT
ftr-343	673	7	supra	supra	PROPN
ftr-343	673	8	note	note	PROPN
ftr-343	673	9	25	25	NUM
ftr-343	673	10	,	,	PUNCT
ftr-343	673	11	at	at	ADP
ftr-343	673	12	21	21	NUM
ftr-343	673	13	.	.	PUNCT
ftr-343	674	1	92	92	NUM
ftr-343	674	2	.	.	PUNCT
ftr-343	675	1	consumers	consumer	NOUN
ftr-343	675	2	may	may	AUX
ftr-343	675	3	view	view	VERB
ftr-343	675	4	final	final	ADJ
ftr-343	675	5	products	product	NOUN
ftr-343	675	6	from	from	ADP
ftr-343	675	7	a	a	DET
ftr-343	675	8	country	country	NOUN
ftr-343	675	9	with	with	ADP
ftr-343	675	10	a	a	DET
ftr-343	675	11	poor	poor	ADJ
ftr-343	675	12	reputation	reputation	NOUN
ftr-343	675	13	for	for	ADP
ftr-343	675	14	controlling	control	VERB
ftr-343	675	15	carbon	carbon	NOUN
ftr-343	675	16	emissions	emission	NOUN
ftr-343	675	17	as	as	ADV
ftr-343	675	18	different	different	ADJ
ftr-343	675	19	from	from	ADP
ftr-343	675	20	those	those	PRON
ftr-343	675	21	from	from	ADP
ftr-343	675	22	countries	country	NOUN
ftr-343	675	23	2011	2011	NUM
ftr-343	675	24	]	]	PUNCT
ftr-343	675	25	border	border	NOUN
ftr-343	675	26	adjustments	adjustment	NOUN
ftr-343	675	27	for	for	ADP
ftr-343	675	28	carbon	carbon	NOUN
ftr-343	675	29	taxes	taxis	NOUN
ftr-343	675	30	259	259	NUM
ftr-343	675	31	group	group	NOUN
ftr-343	675	32	emphasized	emphasize	VERB
ftr-343	675	33	in	in	ADP
ftr-343	675	34	ec	ec	PROPN
ftr-343	675	35	-	-	PUNCT
ftr-343	675	36	asbestos	asbestos	NOUN
ftr-343	675	37	that	that	SCONJ
ftr-343	675	38	it	it	PRON
ftr-343	675	39	is	be	AUX
ftr-343	675	40	inappropriate	inappropriate	ADJ
ftr-343	675	41	to	to	PART
ftr-343	675	42	base	base	VERB
ftr-343	675	43	a	a	DET
ftr-343	675	44	conclusion	conclusion	NOUN
ftr-343	675	45	on	on	ADP
ftr-343	675	46	likeness	likeness	NOUN
ftr-343	675	47	on	on	ADP
ftr-343	675	48	an	an	DET
ftr-343	675	49	examination	examination	NOUN
ftr-343	675	50	of	of	ADP
ftr-343	675	51	only	only	ADV
ftr-343	675	52	one	one	NUM
ftr-343	675	53	or	or	CCONJ
ftr-343	675	54	two	two	NUM
ftr-343	675	55	of	of	ADP
ftr-343	675	56	the	the	DET
ftr-343	675	57	four	four	NUM
ftr-343	675	58	criteria	criterion	NOUN
ftr-343	675	59	listed	list	VERB
ftr-343	675	60	above93	above93	NOUN
ftr-343	675	61	and	and	CCONJ
ftr-343	675	62	stated	state	VERB
ftr-343	675	63	that	that	SCONJ
ftr-343	675	64	“	"	PUNCT
ftr-343	675	65	a	a	DET
ftr-343	675	66	determination	determination	NOUN
ftr-343	675	67	of	of	ADP
ftr-343	675	68	‘	'	PUNCT
ftr-343	675	69	likeness	likeness	NOUN
ftr-343	675	70	’	'	PUNCT
ftr-343	675	71	.	.	PUNCT
ftr-343	675	72	.	.	PUNCT
ftr-343	676	1	.	.	PUNCT
ftr-343	677	1	is	be	AUX
ftr-343	677	2	fundamentally	fundamentally	ADV
ftr-343	677	3	,	,	PUNCT
ftr-343	677	4	a	a	DET
ftr-343	677	5	determination	determination	NOUN
ftr-343	677	6	about	about	ADP
ftr-343	677	7	the	the	DET
ftr-343	677	8	nature	nature	NOUN
ftr-343	677	9	and	and	CCONJ
ftr-343	677	10	extent	extent	NOUN
ftr-343	677	11	of	of	ADP
ftr-343	677	12	a	a	DET
ftr-343	677	13	competitive	competitive	ADJ
ftr-343	677	14	relationship	relationship	NOUN
ftr-343	677	15	between	between	ADP
ftr-343	677	16	and	and	CCONJ
ftr-343	677	17	among	among	ADP
ftr-343	677	18	products	product	NOUN
ftr-343	677	19	.	.	PUNCT
ftr-343	678	1	”94	”94	VERB
ftr-343	678	2	the	the	DET
ftr-343	678	3	wto	wto	PROPN
ftr-343	678	4	-	-	PUNCT
ftr-343	678	5	unep	unep	NOUN
ftr-343	678	6	states	state	VERB
ftr-343	678	7	the	the	DET
ftr-343	678	8	issue	issue	NOUN
ftr-343	678	9	as	as	SCONJ
ftr-343	678	10	follows	follow	VERB
ftr-343	678	11	:	:	PUNCT
ftr-343	678	12	an	an	DET
ftr-343	678	13	important	important	ADJ
ftr-343	678	14	question	question	NOUN
ftr-343	678	15	in	in	ADP
ftr-343	678	16	relation	relation	NOUN
ftr-343	678	17	to	to	ADP
ftr-343	678	18	the	the	DET
ftr-343	678	19	application	application	NOUN
ftr-343	678	20	of	of	ADP
ftr-343	678	21	the	the	DET
ftr-343	678	22	four	four	NUM
ftr-343	678	23	above	above	ADV
ftr-343	678	24	-	-	PUNCT
ftr-343	678	25	mentioned	mention	VERB
ftr-343	678	26	criteria	criterion	NOUN
ftr-343	678	27	to	to	PART
ftr-343	678	28	climate	climate	NOUN
ftr-343	678	29	change	change	NOUN
ftr-343	678	30	measures	measure	NOUN
ftr-343	678	31	is	be	AUX
ftr-343	678	32	whether	whether	SCONJ
ftr-343	678	33	products	product	NOUN
ftr-343	678	34	may	may	AUX
ftr-343	678	35	be	be	AUX
ftr-343	678	36	considered	consider	VERB
ftr-343	678	37	“	"	PUNCT
ftr-343	678	38	unlike	unlike	ADP
ftr-343	678	39	”	"	PUNCT
ftr-343	678	40	because	because	SCONJ
ftr-343	678	41	of	of	ADP
ftr-343	678	42	differences	difference	NOUN
ftr-343	678	43	in	in	ADP
ftr-343	678	44	the	the	DET
ftr-343	678	45	way	way	NOUN
ftr-343	678	46	in	in	ADP
ftr-343	678	47	which	which	PRON
ftr-343	678	48	they	they	PRON
ftr-343	678	49	have	have	AUX
ftr-343	678	50	been	be	AUX
ftr-343	678	51	produced	produce	VERB
ftr-343	678	52	(	(	PUNCT
ftr-343	678	53	referred	refer	VERB
ftr-343	678	54	to	to	ADP
ftr-343	678	55	as	as	ADP
ftr-343	678	56	non	non	ADJ
ftr-343	678	57	-	-	NOUN
ftr-343	678	58	product	product	NOUN
ftr-343	678	59	-	-	PUNCT
ftr-343	678	60	related	relate	VERB
ftr-343	678	61	processes	process	NOUN
ftr-343	678	62	and	and	CCONJ
ftr-343	678	63	production	production	NOUN
ftr-343	678	64	methods	method	NOUN
ftr-343	678	65	(	(	PUNCT
ftr-343	678	66	ppms	ppm	NOUN
ftr-343	678	67	)	)	PUNCT
ftr-343	678	68	,	,	PUNCT
ftr-343	678	69	even	even	ADV
ftr-343	678	70	though	though	SCONJ
ftr-343	678	71	the	the	DET
ftr-343	678	72	production	production	NOUN
ftr-343	678	73	method	method	NOUN
ftr-343	678	74	used	use	VERB
ftr-343	678	75	does	do	AUX
ftr-343	678	76	not	not	PART
ftr-343	678	77	leave	leave	VERB
ftr-343	678	78	a	a	DET
ftr-343	678	79	trace	trace	NOUN
ftr-343	678	80	in	in	ADP
ftr-343	678	81	the	the	DET
ftr-343	678	82	final	final	ADJ
ftr-343	678	83	product	product	NOUN
ftr-343	678	84	,	,	PUNCT
ftr-343	678	85	i.e.	i.e.	X
ftr-343	678	86	even	even	ADV
ftr-343	678	87	if	if	SCONJ
ftr-343	678	88	the	the	DET
ftr-343	678	89	physical	physical	ADJ
ftr-343	678	90	characteristics	characteristic	NOUN
ftr-343	678	91	of	of	ADP
ftr-343	678	92	the	the	DET
ftr-343	678	93	final	final	ADJ
ftr-343	678	94	product	product	NOUN
ftr-343	678	95	remain	remain	VERB
ftr-343	678	96	identical.95	identical.95	NOUN
ftr-343	678	97	cosbey	cosbey	NOUN
ftr-343	678	98	explains	explain	VERB
ftr-343	678	99	as	as	SCONJ
ftr-343	678	100	follows	follow	VERB
ftr-343	678	101	regarding	regard	VERB
ftr-343	678	102	the	the	DET
ftr-343	678	103	possibility	possibility	NOUN
ftr-343	678	104	that	that	SCONJ
ftr-343	678	105	two	two	NUM
ftr-343	678	106	physically	physically	ADV
ftr-343	678	107	identical	identical	ADJ
ftr-343	678	108	products	product	NOUN
ftr-343	678	109	would	would	AUX
ftr-343	678	110	be	be	AUX
ftr-343	678	111	found	find	VERB
ftr-343	678	112	to	to	PART
ftr-343	678	113	be	be	AUX
ftr-343	678	114	unlike	unlike	ADP
ftr-343	678	115	,	,	PUNCT
ftr-343	678	116	based	base	VERB
ftr-343	678	117	on	on	ADP
ftr-343	678	118	consumer	consumer	NOUN
ftr-343	678	119	tastes	taste	NOUN
ftr-343	678	120	and	and	CCONJ
ftr-343	678	121	habits	habit	NOUN
ftr-343	678	122	:	:	PUNCT
ftr-343	678	123	the	the	DET
ftr-343	678	124	thin	thin	ADJ
ftr-343	678	125	odds	odd	NOUN
ftr-343	678	126	of	of	ADP
ftr-343	678	127	success	success	NOUN
ftr-343	678	128	here	here	ADV
ftr-343	678	129	are	be	AUX
ftr-343	678	130	related	relate	VERB
ftr-343	678	131	to	to	ADP
ftr-343	678	132	two	two	NUM
ftr-343	678	133	facts	fact	NOUN
ftr-343	678	134	:	:	PUNCT
ftr-343	678	135	first	first	ADV
ftr-343	678	136	,	,	PUNCT
ftr-343	678	137	as	as	SCONJ
ftr-343	678	138	emphasized	emphasize	VERB
ftr-343	678	139	in	in	ADP
ftr-343	678	140	ec	ec	PROPN
ftr-343	678	141	-	-	PUNCT
ftr-343	678	142	asbestos	asbestos	NOUN
ftr-343	678	143	(	(	PUNCT
ftr-343	678	144	paragraph	paragraph	NOUN
ftr-343	678	145	109	109	NUM
ftr-343	678	146	,	,	PUNCT
ftr-343	678	147	inter	inter	ADJ
ftr-343	678	148	alia	alia	NOUN
ftr-343	678	149	)	)	PUNCT
ftr-343	678	150	,	,	PUNCT
ftr-343	678	151	a	a	DET
ftr-343	678	152	full	full	ADJ
ftr-343	678	153	picture	picture	NOUN
ftr-343	678	154	of	of	ADP
ftr-343	678	155	likeness	likeness	NOUN
ftr-343	678	156	can	can	AUX
ftr-343	678	157	only	only	ADV
ftr-343	678	158	emerge	emerge	VERB
ftr-343	678	159	as	as	ADP
ftr-343	678	160	a	a	DET
ftr-343	678	161	result	result	NOUN
ftr-343	678	162	of	of	ADP
ftr-343	678	163	examining	examine	VERB
ftr-343	678	164	all	all	DET
ftr-343	678	165	four	four	NUM
ftr-343	678	166	criteria	criterion	NOUN
ftr-343	678	167	,	,	PUNCT
ftr-343	678	168	and	and	CCONJ
ftr-343	678	169	in	in	ADP
ftr-343	678	170	this	this	DET
ftr-343	678	171	case	case	NOUN
ftr-343	678	172	only	only	ADV
ftr-343	678	173	one	one	NUM
ftr-343	678	174	of	of	ADP
ftr-343	678	175	them	they	PRON
ftr-343	678	176	argues	argue	VERB
ftr-343	678	177	against	against	ADP
ftr-343	678	178	likeness	likeness	NOUN
ftr-343	678	179	;	;	PUNCT
ftr-343	678	180	second	second	ADJ
ftr-343	678	181	,	,	PUNCT
ftr-343	678	182	even	even	ADV
ftr-343	678	183	were	be	AUX
ftr-343	678	184	consumer	consumer	NOUN
ftr-343	678	185	behaviour	behaviour	NOUN
ftr-343	678	186	to	to	PART
ftr-343	678	187	be	be	AUX
ftr-343	678	188	elevated	elevate	VERB
ftr-343	678	189	so	so	SCONJ
ftr-343	678	190	as	as	SCONJ
ftr-343	678	191	to	to	PART
ftr-343	678	192	be	be	AUX
ftr-343	678	193	predominant	predominant	ADJ
ftr-343	678	194	in	in	ADP
ftr-343	678	195	this	this	DET
ftr-343	678	196	judgement	judgement	NOUN
ftr-343	678	197	,	,	PUNCT
ftr-343	678	198	it	it	PRON
ftr-343	678	199	would	would	AUX
ftr-343	678	200	be	be	AUX
ftr-343	678	201	difficult	difficult	ADJ
ftr-343	678	202	to	to	PART
ftr-343	678	203	argue	argue	VERB
ftr-343	678	204	that	that	SCONJ
ftr-343	678	205	consumers	consumer	NOUN
ftr-343	678	206	with	with	ADP
ftr-343	678	207	a	a	DET
ftr-343	678	208	better	well	ADJ
ftr-343	678	209	reputation	reputation	NOUN
ftr-343	678	210	.	.	PUNCT
ftr-343	679	1	as	as	ADP
ftr-343	679	2	evidence	evidence	NOUN
ftr-343	679	3	for	for	ADP
ftr-343	679	4	the	the	DET
ftr-343	679	5	proposition	proposition	NOUN
ftr-343	679	6	that	that	PRON
ftr-343	679	7	distinctions	distinction	NOUN
ftr-343	679	8	not	not	PART
ftr-343	679	9	related	relate	VERB
ftr-343	679	10	to	to	ADP
ftr-343	679	11	the	the	DET
ftr-343	679	12	inherent	inherent	ADJ
ftr-343	679	13	characteristics	characteristic	NOUN
ftr-343	679	14	of	of	ADP
ftr-343	679	15	a	a	DET
ftr-343	679	16	product	product	NOUN
ftr-343	679	17	may	may	AUX
ftr-343	679	18	be	be	AUX
ftr-343	679	19	relevant	relevant	ADJ
ftr-343	679	20	in	in	ADP
ftr-343	679	21	judging	judge	VERB
ftr-343	679	22	whether	whether	SCONJ
ftr-343	679	23	products	product	NOUN
ftr-343	679	24	are	be	AUX
ftr-343	679	25	“	"	PUNCT
ftr-343	679	26	like	like	INTJ
ftr-343	679	27	,	,	PUNCT
ftr-343	679	28	”	"	PUNCT
ftr-343	679	29	hufbauer	hufbauer	PROPN
ftr-343	679	30	,	,	PUNCT
ftr-343	679	31	charnovitz	charnovitz	PROPN
ftr-343	679	32	,	,	PUNCT
ftr-343	679	33	and	and	CCONJ
ftr-343	679	34	kim	kim	PROPN
ftr-343	679	35	offer	offer	VERB
ftr-343	679	36	the	the	DET
ftr-343	679	37	example	example	NOUN
ftr-343	679	38	of	of	ADP
ftr-343	679	39	a	a	DET
ftr-343	679	40	wto	wto	PROPN
ftr-343	679	41	waiver	waiver	NOUN
ftr-343	679	42	for	for	ADP
ftr-343	679	43	trade	trade	NOUN
ftr-343	679	44	restrictions	restriction	NOUN
ftr-343	679	45	on	on	ADP
ftr-343	679	46	so	so	ADV
ftr-343	679	47	-	-	PUNCT
ftr-343	679	48	called	call	VERB
ftr-343	679	49	conflict	conflict	NOUN
ftr-343	679	50	diamonds	diamond	NOUN
ftr-343	679	51	.	.	PUNCT
ftr-343	680	1	hufbauer	hufbauer	PROPN
ftr-343	680	2	,	,	PUNCT
ftr-343	680	3	charnovitz	charnovitz	PROPN
ftr-343	680	4	&	&	CCONJ
ftr-343	680	5	kim	kim	PROPN
ftr-343	680	6	,	,	PUNCT
ftr-343	680	7	supra	supra	PROPN
ftr-343	680	8	note	note	NOUN
ftr-343	680	9	9	9	NUM
ftr-343	680	10	,	,	PUNCT
ftr-343	680	11	at	at	ADP
ftr-343	680	12	68	68	NUM
ftr-343	680	13	n.3	n.3	NOUN
ftr-343	680	14	.	.	PUNCT
ftr-343	681	1	but	but	CCONJ
ftr-343	681	2	consumers	consumer	NOUN
ftr-343	681	3	are	be	AUX
ftr-343	681	4	not	not	PART
ftr-343	681	5	likely	likely	ADJ
ftr-343	681	6	to	to	PART
ftr-343	681	7	know	know	VERB
ftr-343	681	8	the	the	DET
ftr-343	681	9	country	country	NOUN
ftr-343	681	10	of	of	ADP
ftr-343	681	11	origin	origin	NOUN
ftr-343	681	12	,	,	PUNCT
ftr-343	681	13	and	and	CCONJ
ftr-343	681	14	thus	thus	ADV
ftr-343	681	15	the	the	DET
ftr-343	681	16	carbon	carbon	NOUN
ftr-343	681	17	content	content	NOUN
ftr-343	681	18	,	,	PUNCT
ftr-343	681	19	of	of	ADP
ftr-343	681	20	the	the	DET
ftr-343	681	21	many	many	ADJ
ftr-343	681	22	inputs	input	NOUN
ftr-343	681	23	that	that	PRON
ftr-343	681	24	go	go	VERB
ftr-343	681	25	into	into	ADP
ftr-343	681	26	making	make	VERB
ftr-343	681	27	complex	complex	ADJ
ftr-343	681	28	imported	import	VERB
ftr-343	681	29	products	product	NOUN
ftr-343	681	30	such	such	ADJ
ftr-343	681	31	as	as	ADP
ftr-343	681	32	automobiles	automobile	NOUN
ftr-343	681	33	.	.	PUNCT
ftr-343	682	1	see	see	VERB
ftr-343	682	2	also	also	ADV
ftr-343	682	3	goh	goh	PROPN
ftr-343	682	4	,	,	PUNCT
ftr-343	682	5	supra	supra	PROPN
ftr-343	682	6	note	note	PROPN
ftr-343	682	7	12	12	NUM
ftr-343	682	8	,	,	PUNCT
ftr-343	682	9	at	at	ADP
ftr-343	682	10	407	407	NUM
ftr-343	682	11	-	-	SYM
ftr-343	682	12	08	08	NUM
ftr-343	682	13	.	.	PUNCT
ftr-343	683	1	93	93	NUM
ftr-343	683	2	.	.	PUNCT
ftr-343	684	1	ec	ec	PROPN
ftr-343	684	2	—	—	PUNCT
ftr-343	684	3	asbestos	asbestos	NOUN
ftr-343	684	4	,	,	PUNCT
ftr-343	684	5	supra	supra	PROPN
ftr-343	684	6	note	note	PROPN
ftr-343	684	7	89	89	NUM
ftr-343	684	8	,	,	PUNCT
ftr-343	684	9	at	at	ADP
ftr-343	684	10	¶	¶	PROPN
ftr-343	684	11	109	109	NUM
ftr-343	684	12	.	.	PUNCT
ftr-343	684	13	94	94	NUM
ftr-343	684	14	.	.	PUNCT
ftr-343	685	1	i	i	PRON
ftr-343	685	2	d.	d.	PROPN
ftr-343	685	3	at	at	ADP
ftr-343	685	4	¶	¶	PROPN
ftr-343	685	5	99	99	NUM
ftr-343	685	6	.	.	PUNCT
ftr-343	686	1	this	this	DET
ftr-343	686	2	interpretation	interpretation	NOUN
ftr-343	686	3	of	of	ADP
ftr-343	686	4	likeness	likeness	NOUN
ftr-343	686	5	poses	pose	VERB
ftr-343	686	6	a	a	DET
ftr-343	686	7	dilemma	dilemma	NOUN
ftr-343	686	8	for	for	ADP
ftr-343	686	9	a	a	DET
ftr-343	686	10	country	country	NOUN
ftr-343	686	11	thinking	thinking	NOUN
ftr-343	686	12	of	of	ADP
ftr-343	686	13	applying	apply	VERB
ftr-343	686	14	border	border	NOUN
ftr-343	686	15	adjustments	adjustment	NOUN
ftr-343	686	16	.	.	PUNCT
ftr-343	687	1	pauwelyn	pauwelyn	NOUN
ftr-343	687	2	observes	observe	VERB
ftr-343	687	3	that	that	SCONJ
ftr-343	687	4	if	if	SCONJ
ftr-343	687	5	a	a	DET
ftr-343	687	6	country	country	NOUN
ftr-343	687	7	“	"	PUNCT
ftr-343	687	8	argues	argue	VERB
ftr-343	687	9	that	that	SCONJ
ftr-343	687	10	it	it	PRON
ftr-343	687	11	needs	need	VERB
ftr-343	687	12	adjustment	adjustment	NOUN
ftr-343	687	13	at	at	ADP
ftr-343	687	14	the	the	DET
ftr-343	687	15	border	border	NOUN
ftr-343	687	16	because	because	SCONJ
ftr-343	687	17	of	of	ADP
ftr-343	687	18	competitiveness	competitiveness	NOUN
ftr-343	687	19	concerns	concern	NOUN
ftr-343	687	20	,	,	PUNCT
ftr-343	687	21	it	it	PRON
ftr-343	687	22	can	can	AUX
ftr-343	687	23	not	not	PART
ftr-343	687	24	turn	turn	VERB
ftr-343	687	25	around	around	ADP
ftr-343	687	26	later	later	ADV
ftr-343	687	27	under	under	ADP
ftr-343	687	28	a	a	DET
ftr-343	687	29	‘	'	PUNCT
ftr-343	687	30	likeness	likeness	NOUN
ftr-343	687	31	’	'	PUNCT
ftr-343	687	32	examination	examination	NOUN
ftr-343	687	33	and	and	CCONJ
ftr-343	687	34	say	say	VERB
ftr-343	687	35	that	that	SCONJ
ftr-343	687	36	high	high	ADJ
ftr-343	687	37	-	-	PUNCT
ftr-343	687	38	carbon	carbon	NOUN
ftr-343	687	39	and	and	CCONJ
ftr-343	687	40	low	low	ADJ
ftr-343	687	41	-	-	PUNCT
ftr-343	687	42	carbon	carbon	NOUN
ftr-343	687	43	products	product	NOUN
ftr-343	687	44	do	do	AUX
ftr-343	687	45	not	not	PART
ftr-343	687	46	compete	compete	VERB
ftr-343	687	47	in	in	ADP
ftr-343	687	48	the	the	DET
ftr-343	687	49	first	first	ADJ
ftr-343	687	50	place	place	NOUN
ftr-343	687	51	”	"	PUNCT
ftr-343	687	52	(	(	PUNCT
ftr-343	687	53	and	and	CCONJ
ftr-343	687	54	that	that	SCONJ
ftr-343	687	55	adjustments	adjustment	NOUN
ftr-343	687	56	based	base	VERB
ftr-343	687	57	on	on	ADP
ftr-343	687	58	the	the	DET
ftr-343	687	59	carbon	carbon	NOUN
ftr-343	687	60	content	content	NOUN
ftr-343	687	61	of	of	ADP
ftr-343	687	62	import	import	NOUN
ftr-343	687	63	should	should	AUX
ftr-343	687	64	thus	thus	ADV
ftr-343	687	65	be	be	AUX
ftr-343	687	66	allowed	allow	VERB
ftr-343	687	67	)	)	PUNCT
ftr-343	687	68	.	.	PUNCT
ftr-343	688	1	pauwelyn	pauwelyn	PROPN
ftr-343	688	2	,	,	PUNCT
ftr-343	688	3	u.s	u.s	PROPN
ftr-343	688	4	.	.	PROPN
ftr-343	688	5	federal	federal	ADJ
ftr-343	688	6	climate	climate	NOUN
ftr-343	688	7	policy	policy	NOUN
ftr-343	688	8	,	,	PUNCT
ftr-343	688	9	supra	supra	PROPN
ftr-343	688	10	note	note	NOUN
ftr-343	688	11	15	15	NUM
ftr-343	688	12	,	,	PUNCT
ftr-343	688	13	at	at	ADP
ftr-343	688	14	29	29	NUM
ftr-343	688	15	.	.	PUNCT
ftr-343	688	16	95	95	NUM
ftr-343	688	17	.	.	PUNCT
ftr-343	689	1	wto	wto	PROPN
ftr-343	689	2	-	-	PUNCT
ftr-343	689	3	unep	unep	PROPN
ftr-343	689	4	,	,	PUNCT
ftr-343	689	5	supra	supra	PROPN
ftr-343	689	6	note	note	NOUN
ftr-343	689	7	12	12	NUM
ftr-343	689	8	,	,	PUNCT
ftr-343	689	9	at	at	ADP
ftr-343	689	10	107	107	NUM
ftr-343	689	11	.	.	PUNCT
ftr-343	690	1	260	260	NUM
ftr-343	690	2	florida	florida	PROPN
ftr-343	690	3	tax	tax	NOUN
ftr-343	690	4	review	review	NOUN
ftr-343	690	5	[	[	X
ftr-343	690	6	vol	vol	NOUN
ftr-343	690	7	.	.	PUNCT
ftr-343	691	1	11:4	11:4	NUM
ftr-343	691	2	prefer	prefer	VERB
ftr-343	691	3	intermediate	intermediate	ADJ
ftr-343	691	4	goods	good	NOUN
ftr-343	691	5	like	like	ADP
ftr-343	691	6	steel	steel	NOUN
ftr-343	691	7	that	that	PRON
ftr-343	691	8	are	be	AUX
ftr-343	691	9	efficiently	efficiently	ADV
ftr-343	691	10	produced	produce	VERB
ftr-343	691	11	,	,	PUNCT
ftr-343	691	12	there	there	PRON
ftr-343	691	13	being	be	AUX
ftr-343	691	14	no	no	DET
ftr-343	691	15	markets	market	NOUN
ftr-343	691	16	or	or	CCONJ
ftr-343	691	17	eco	eco	NOUN
ftr-343	691	18	-	-	PUNCT
ftr-343	691	19	labelling	labelling	NOUN
ftr-343	691	20	schemes	scheme	NOUN
ftr-343	691	21	one	one	PRON
ftr-343	691	22	could	could	AUX
ftr-343	691	23	point	point	VERB
ftr-343	691	24	to	to	ADP
ftr-343	691	25	that	that	PRON
ftr-343	691	26	would	would	AUX
ftr-343	691	27	support	support	VERB
ftr-343	691	28	the	the	DET
ftr-343	691	29	claim.96	claim.96	NOUN
ftr-343	691	30	this	this	DET
ftr-343	691	31	analysis	analysis	NOUN
ftr-343	691	32	suggests	suggest	VERB
ftr-343	691	33	that	that	SCONJ
ftr-343	691	34	under	under	ADP
ftr-343	691	35	the	the	DET
ftr-343	691	36	basic	basic	ADJ
ftr-343	691	37	trade	trade	NOUN
ftr-343	691	38	rules	rule	NOUN
ftr-343	691	39	border	border	NOUN
ftr-343	691	40	adjustments	adjustment	NOUN
ftr-343	691	41	would	would	AUX
ftr-343	691	42	likely	likely	ADV
ftr-343	691	43	be	be	AUX
ftr-343	691	44	limited	limit	VERB
ftr-343	691	45	to	to	ADP
ftr-343	691	46	the	the	DET
ftr-343	691	47	carbon	carbon	NOUN
ftr-343	691	48	content	content	NOUN
ftr-343	691	49	of	of	ADP
ftr-343	691	50	production	production	NOUN
ftr-343	691	51	in	in	ADP
ftr-343	691	52	96	96	NUM
ftr-343	691	53	.	.	PUNCT
ftr-343	691	54	cosbey	cosbey	PROPN
ftr-343	691	55	,	,	PUNCT
ftr-343	691	56	supra	supra	PROPN
ftr-343	691	57	note	note	PROPN
ftr-343	691	58	86	86	NUM
ftr-343	691	59	,	,	PUNCT
ftr-343	691	60	at	at	ADP
ftr-343	691	61	4	4	NUM
ftr-343	691	62	n.11	n.11	NOUN
ftr-343	691	63	.	.	PUNCT
ftr-343	692	1	the	the	DET
ftr-343	692	2	uk	uk	PROPN
ftr-343	692	3	,	,	PUNCT
ftr-343	692	4	switzerland	switzerland	PROPN
ftr-343	692	5	,	,	PUNCT
ftr-343	692	6	japan	japan	PROPN
ftr-343	692	7	,	,	PUNCT
ftr-343	692	8	australia	australia	PROPN
ftr-343	692	9	,	,	PUNCT
ftr-343	692	10	and	and	CCONJ
ftr-343	692	11	sweden	sweden	PROPN
ftr-343	692	12	have	have	AUX
ftr-343	692	13	all	all	PRON
ftr-343	692	14	instituted	institute	VERB
ftr-343	692	15	carbon	carbon	NOUN
ftr-343	692	16	labeling	labeling	NOUN
ftr-343	692	17	,	,	PUNCT
ftr-343	692	18	carbon	carbon	NOUN
ftr-343	692	19	labeling	labeling	NOUN
ftr-343	692	20	legislation	legislation	NOUN
ftr-343	692	21	has	have	AUX
ftr-343	692	22	been	be	AUX
ftr-343	692	23	introduced	introduce	VERB
ftr-343	692	24	in	in	ADP
ftr-343	692	25	the	the	DET
ftr-343	692	26	california	california	PROPN
ftr-343	692	27	assembly	assembly	NOUN
ftr-343	692	28	,	,	PUNCT
ftr-343	692	29	and	and	CCONJ
ftr-343	692	30	the	the	DET
ftr-343	692	31	waxman	waxman	PROPN
ftr-343	692	32	-	-	PUNCT
ftr-343	692	33	markey	markey	PROPN
ftr-343	692	34	climate	climate	NOUN
ftr-343	692	35	change	change	NOUN
ftr-343	692	36	bill	bill	NOUN
ftr-343	692	37	provides	provide	VERB
ftr-343	692	38	for	for	ADP
ftr-343	692	39	institution	institution	NOUN
ftr-343	692	40	of	of	ADP
ftr-343	692	41	a	a	DET
ftr-343	692	42	voluntary	voluntary	ADJ
ftr-343	692	43	carbon	carbon	NOUN
ftr-343	692	44	disclosure	disclosure	NOUN
ftr-343	692	45	program	program	NOUN
ftr-343	692	46	following	follow	VERB
ftr-343	692	47	a	a	DET
ftr-343	692	48	study	study	NOUN
ftr-343	692	49	by	by	ADP
ftr-343	692	50	the	the	DET
ftr-343	692	51	u.s	u.s	PROPN
ftr-343	692	52	.	.	PROPN
ftr-343	692	53	environmental	environmental	PROPN
ftr-343	692	54	protection	protection	PROPN
ftr-343	692	55	agency	agency	PROPN
ftr-343	692	56	.	.	PUNCT
ftr-343	693	1	see	see	VERB
ftr-343	693	2	generally	generally	ADV
ftr-343	693	3	the	the	DET
ftr-343	693	4	discussion	discussion	NOUN
ftr-343	693	5	of	of	ADP
ftr-343	693	6	carbon	carbon	NOUN
ftr-343	693	7	foot	foot	NOUN
ftr-343	693	8	printing	print	VERB
ftr-343	693	9	on	on	ADP
ftr-343	693	10	the	the	DET
ftr-343	693	11	website	website	NOUN
ftr-343	693	12	of	of	ADP
ftr-343	693	13	the	the	DET
ftr-343	693	14	carbon	carbon	NOUN
ftr-343	693	15	trust	trust	NOUN
ftr-343	693	16	,	,	PUNCT
ftr-343	693	17	http://www.carbontrust.co.uk/	http://www.carbontrust.co.uk/	NOUN
ftr-343	693	18	pages	page	NOUN
ftr-343	693	19	/	/	SYM
ftr-343	693	20	default.aspx	default.aspx	PROPN
ftr-343	693	21	.	.	PUNCT
ftr-343	693	22	kejun	kejun	PROPN
ftr-343	693	23	,	,	PUNCT
ftr-343	693	24	cosbey	cosbey	NOUN
ftr-343	693	25	,	,	PUNCT
ftr-343	693	26	and	and	CCONJ
ftr-343	693	27	murphy	murphy	PROPN
ftr-343	693	28	note	note	VERB
ftr-343	693	29	that	that	SCONJ
ftr-343	693	30	the	the	DET
ftr-343	693	31	california	california	PROPN
ftr-343	693	32	proposal	proposal	NOUN
ftr-343	693	33	would	would	AUX
ftr-343	693	34	consider	consider	VERB
ftr-343	693	35	raw	raw	ADJ
ftr-343	693	36	material	material	NOUN
ftr-343	693	37	acquisition	acquisition	NOUN
ftr-343	693	38	,	,	PUNCT
ftr-343	693	39	transportation	transportation	NOUN
ftr-343	693	40	to	to	ADP
ftr-343	693	41	the	the	DET
ftr-343	693	42	factory	factory	NOUN
ftr-343	693	43	,	,	PUNCT
ftr-343	693	44	manufacturing	manufacturing	NOUN
ftr-343	693	45	,	,	PUNCT
ftr-343	693	46	and	and	CCONJ
ftr-343	693	47	transportation	transportation	NOUN
ftr-343	693	48	to	to	ADP
ftr-343	693	49	market	market	NOUN
ftr-343	693	50	in	in	ADP
ftr-343	693	51	its	its	PRON
ftr-343	693	52	carbon	carbon	NOUN
ftr-343	693	53	labeling	labeling	NOUN
ftr-343	693	54	scheme	scheme	NOUN
ftr-343	693	55	.	.	PUNCT
ftr-343	694	1	kejun	kejun	PROPN
ftr-343	694	2	,	,	PUNCT
ftr-343	694	3	cosbey	cosbey	PROPN
ftr-343	694	4	&	&	CCONJ
ftr-343	694	5	murphy	murphy	PROPN
ftr-343	694	6	,	,	PUNCT
ftr-343	694	7	supra	supra	PROPN
ftr-343	694	8	note	note	PROPN
ftr-343	694	9	86	86	NUM
ftr-343	694	10	,	,	PUNCT
ftr-343	694	11	at	at	ADP
ftr-343	694	12	3	3	NUM
ftr-343	694	13	.	.	PUNCT
ftr-343	694	14	sweden	sweden	PROPN
ftr-343	694	15	’s	’s	PART
ftr-343	694	16	national	national	PROPN
ftr-343	694	17	food	food	PROPN
ftr-343	694	18	administration	administration	NOUN
ftr-343	694	19	informs	inform	VERB
ftr-343	694	20	consumers	consumer	NOUN
ftr-343	694	21	about	about	ADP
ftr-343	694	22	the	the	DET
ftr-343	694	23	embedded	embed	VERB
ftr-343	694	24	carbon	carbon	NOUN
ftr-343	694	25	content	content	NOUN
ftr-343	694	26	of	of	ADP
ftr-343	694	27	various	various	ADJ
ftr-343	694	28	foods	food	NOUN
ftr-343	694	29	,	,	PUNCT
ftr-343	694	30	which	which	PRON
ftr-343	694	31	depends	depend	VERB
ftr-343	694	32	,	,	PUNCT
ftr-343	694	33	inter	inter	PROPN
ftr-343	694	34	alia	alia	NOUN
ftr-343	694	35	,	,	PUNCT
ftr-343	694	36	on	on	ADP
ftr-343	694	37	whether	whether	SCONJ
ftr-343	694	38	the	the	DET
ftr-343	694	39	food	food	NOUN
ftr-343	694	40	is	be	AUX
ftr-343	694	41	imported	import	VERB
ftr-343	694	42	or	or	CCONJ
ftr-343	694	43	produced	produce	VERB
ftr-343	694	44	locally	locally	ADV
ftr-343	694	45	,	,	PUNCT
ftr-343	694	46	methods	method	NOUN
ftr-343	694	47	and	and	CCONJ
ftr-343	694	48	costs	cost	NOUN
ftr-343	694	49	of	of	ADP
ftr-343	694	50	processing	processing	NOUN
ftr-343	694	51	,	,	PUNCT
ftr-343	694	52	transportation	transportation	NOUN
ftr-343	694	53	,	,	PUNCT
ftr-343	694	54	and	and	CCONJ
ftr-343	694	55	storage	storage	NOUN
ftr-343	694	56	.	.	PUNCT
ftr-343	695	1	see	see	VERB
ftr-343	695	2	national	national	PROPN
ftr-343	695	3	food	food	PROPN
ftr-343	695	4	administration	administration	PROPN
ftr-343	695	5	(	(	PUNCT
ftr-343	695	6	sweden	sweden	PROPN
ftr-343	695	7	)	)	PUNCT
ftr-343	695	8	,	,	PUNCT
ftr-343	695	9	the	the	DET
ftr-343	695	10	national	national	PROPN
ftr-343	695	11	food	food	PROPN
ftr-343	695	12	administration	administration	NOUN
ftr-343	695	13	’s	’s	PART
ftr-343	695	14	environmentally	environmentally	ADV
ftr-343	695	15	effective	effective	ADJ
ftr-343	695	16	food	food	NOUN
ftr-343	695	17	choices	choice	NOUN
ftr-343	695	18	:	:	PUNCT
ftr-343	695	19	proposal	proposal	NOUN
ftr-343	695	20	notified	notify	VERB
ftr-343	695	21	to	to	ADP
ftr-343	695	22	the	the	DET
ftr-343	695	23	eu	eu	PROPN
ftr-343	695	24	,	,	PUNCT
ftr-343	695	25	may	may	AUX
ftr-343	695	26	15	15	NUM
ftr-343	695	27	,	,	PUNCT
ftr-343	695	28	2009	2009	NUM
ftr-343	695	29	,	,	PUNCT
ftr-343	695	30	http://www.slv.se/upload/dokument/miljo/environmentally_effective_food	http://www.slv.se/upload/dokument/miljo/environmentally_effective_food	PROPN
ftr-343	695	31	_	_	PUNCT
ftr-343	696	1	choices_proposal_eu_2009.pdf	choices_proposal_eu_2009.pdf	NOUN
ftr-343	696	2	.	.	PUNCT
ftr-343	697	1	it	it	PRON
ftr-343	697	2	does	do	AUX
ftr-343	697	3	not	not	PART
ftr-343	697	4	,	,	PUNCT
ftr-343	697	5	however	however	ADV
ftr-343	697	6	,	,	PUNCT
ftr-343	697	7	distinguish	distinguish	VERB
ftr-343	697	8	between	between	ADP
ftr-343	697	9	countries	country	NOUN
ftr-343	697	10	from	from	ADP
ftr-343	697	11	which	which	PRON
ftr-343	697	12	food	food	NOUN
ftr-343	697	13	is	be	AUX
ftr-343	697	14	imported	import	VERB
ftr-343	697	15	.	.	PUNCT
ftr-343	698	1	because	because	SCONJ
ftr-343	698	2	most	most	ADJ
ftr-343	698	3	carbon	carbon	NOUN
ftr-343	698	4	is	be	AUX
ftr-343	698	5	emitted	emit	VERB
ftr-343	698	6	far	far	ADV
ftr-343	698	7	upstream	upstream	ADJ
ftr-343	698	8	in	in	ADP
ftr-343	698	9	the	the	DET
ftr-343	698	10	production	production	NOUN
ftr-343	698	11	-	-	PUNCT
ftr-343	698	12	distribution	distribution	NOUN
ftr-343	698	13	system	system	NOUN
ftr-343	698	14	(	(	PUNCT
ftr-343	698	15	e.g.	e.g.	ADV
ftr-343	698	16	,	,	PUNCT
ftr-343	698	17	in	in	ADP
ftr-343	698	18	the	the	DET
ftr-343	698	19	generation	generation	NOUN
ftr-343	698	20	of	of	ADP
ftr-343	698	21	electricity	electricity	NOUN
ftr-343	698	22	used	use	VERB
ftr-343	698	23	in	in	ADP
ftr-343	698	24	the	the	DET
ftr-343	698	25	aluminum	aluminum	NOUN
ftr-343	698	26	sector	sector	NOUN
ftr-343	698	27	)	)	PUNCT
ftr-343	698	28	,	,	PUNCT
ftr-343	698	29	it	it	PRON
ftr-343	698	30	is	be	AUX
ftr-343	698	31	hard	hard	ADJ
ftr-343	698	32	to	to	PART
ftr-343	698	33	think	think	VERB
ftr-343	698	34	of	of	ADP
ftr-343	698	35	many	many	ADJ
ftr-343	698	36	good	good	ADJ
ftr-343	698	37	“	"	PUNCT
ftr-343	698	38	low	low	ADJ
ftr-343	698	39	-	-	PUNCT
ftr-343	698	40	carbon	carbon	NOUN
ftr-343	698	41	”	"	PUNCT
ftr-343	698	42	analogs	analog	NOUN
ftr-343	698	43	among	among	ADP
ftr-343	698	44	consumer	consumer	NOUN
ftr-343	698	45	goods	good	NOUN
ftr-343	698	46	to	to	ADP
ftr-343	698	47	“	"	PUNCT
ftr-343	698	48	dolphinsafe	dolphinsafe	ADJ
ftr-343	698	49	tuna	tuna	NOUN
ftr-343	698	50	,	,	PUNCT
ftr-343	698	51	”	"	PUNCT
ftr-343	698	52	food	food	NOUN
ftr-343	698	53	that	that	PRON
ftr-343	698	54	has	have	AUX
ftr-343	698	55	not	not	PART
ftr-343	698	56	been	be	AUX
ftr-343	698	57	genetically	genetically	ADV
ftr-343	698	58	modified	modify	VERB
ftr-343	698	59	,	,	PUNCT
ftr-343	698	60	“	"	PUNCT
ftr-343	698	61	turtle	turtle	NOUN
ftr-343	698	62	-	-	PUNCT
ftr-343	698	63	safe	safe	ADJ
ftr-343	698	64	shrimp	shrimp	NOUN
ftr-343	698	65	,	,	PUNCT
ftr-343	698	66	”	"	PUNCT
ftr-343	698	67	and	and	CCONJ
ftr-343	698	68	conflict	conflict	NOUN
ftr-343	698	69	-	-	PUNCT
ftr-343	698	70	free	free	ADJ
ftr-343	698	71	diamonds	diamond	NOUN
ftr-343	698	72	,	,	PUNCT
ftr-343	698	73	all	all	DET
ftr-343	698	74	products	product	NOUN
ftr-343	698	75	some	some	DET
ftr-343	698	76	consumers	consumer	NOUN
ftr-343	698	77	may	may	AUX
ftr-343	698	78	prefer	prefer	VERB
ftr-343	698	79	passionately	passionately	ADV
ftr-343	698	80	over	over	ADP
ftr-343	698	81	what	what	PRON
ftr-343	698	82	they	they	PRON
ftr-343	698	83	perceive	perceive	VERB
ftr-343	698	84	to	to	PART
ftr-343	698	85	be	be	AUX
ftr-343	698	86	less	less	ADV
ftr-343	698	87	environmentally	environmentally	ADV
ftr-343	698	88	friendly	friendly	ADJ
ftr-343	698	89	alternatives	alternative	NOUN
ftr-343	698	90	.	.	PUNCT
ftr-343	699	1	consumers	consumer	NOUN
ftr-343	699	2	are	be	AUX
ftr-343	699	3	unlikely	unlikely	ADJ
ftr-343	699	4	to	to	PART
ftr-343	699	5	know	know	VERB
ftr-343	699	6	(	(	PUNCT
ftr-343	699	7	or	or	CCONJ
ftr-343	699	8	be	be	AUX
ftr-343	699	9	able	able	ADJ
ftr-343	699	10	to	to	PART
ftr-343	699	11	find	find	VERB
ftr-343	699	12	out	out	ADP
ftr-343	699	13	)	)	PUNCT
ftr-343	699	14	whether	whether	SCONJ
ftr-343	699	15	aluminum	aluminum	NOUN
ftr-343	699	16	foil	foil	NOUN
ftr-343	699	17	has	have	AUX
ftr-343	699	18	been	be	AUX
ftr-343	699	19	produced	produce	VERB
ftr-343	699	20	using	use	VERB
ftr-343	699	21	electricity	electricity	NOUN
ftr-343	699	22	generated	generate	VERB
ftr-343	699	23	in	in	ADP
ftr-343	699	24	lowor	lowor	ADJ
ftr-343	699	25	high	high	ADJ
ftr-343	699	26	-	-	PUNCT
ftr-343	699	27	carbon	carbon	NOUN
ftr-343	699	28	power	power	NOUN
ftr-343	699	29	plants	plant	NOUN
ftr-343	699	30	.	.	PUNCT
ftr-343	700	1	certainly	certainly	ADV
ftr-343	700	2	ecolabelling	ecolabelle	VERB
ftr-343	700	3	is	be	AUX
ftr-343	700	4	not	not	PART
ftr-343	700	5	likely	likely	ADJ
ftr-343	700	6	to	to	PART
ftr-343	700	7	be	be	AUX
ftr-343	700	8	reliable	reliable	ADJ
ftr-343	700	9	.	.	PUNCT
ftr-343	701	1	as	as	ADP
ftr-343	701	2	wooders	wooder	NOUN
ftr-343	701	3	,	,	PUNCT
ftr-343	701	4	reinaud	reinaud	VERB
ftr-343	701	5	,	,	PUNCT
ftr-343	701	6	and	and	CCONJ
ftr-343	701	7	cosbey	cosbey	NOUN
ftr-343	701	8	observe	observe	VERB
ftr-343	701	9	more	more	ADV
ftr-343	701	10	generally	generally	ADV
ftr-343	701	11	:	:	PUNCT
ftr-343	701	12	giving	give	VERB
ftr-343	701	13	an	an	DET
ftr-343	701	14	exact	exact	ADJ
ftr-343	701	15	cost	cost	NOUN
ftr-343	701	16	for	for	ADP
ftr-343	701	17	the	the	DET
ftr-343	701	18	carbon	carbon	NOUN
ftr-343	701	19	footprint	footprint	NOUN
ftr-343	701	20	of	of	ADP
ftr-343	701	21	a	a	DET
ftr-343	701	22	ghg	ghg	PROPN
ftr-343	701	23	-	-	PUNCT
ftr-343	701	24	intensive	intensive	ADJ
ftr-343	701	25	process	process	NOUN
ftr-343	701	26	is	be	AUX
ftr-343	701	27	difficult	difficult	ADJ
ftr-343	701	28	.	.	PUNCT
ftr-343	701	29	.	.	PUNCT
ftr-343	701	30	.	.	PUNCT
ftr-343	702	1	.	.	PUNCT
ftr-343	703	1	the	the	DET
ftr-343	703	2	work	work	NOUN
ftr-343	703	3	is	be	AUX
ftr-343	703	4	based	base	VERB
ftr-343	703	5	on	on	ADP
ftr-343	703	6	measuring	measure	VERB
ftr-343	703	7	a	a	DET
ftr-343	703	8	set	set	NOUN
ftr-343	703	9	of	of	ADP
ftr-343	703	10	inputs	input	NOUN
ftr-343	703	11	and	and	CCONJ
ftr-343	703	12	outputs	output	NOUN
ftr-343	703	13	—	—	PUNCT
ftr-343	703	14	such	such	ADJ
ftr-343	703	15	as	as	ADP
ftr-343	703	16	electricity	electricity	NOUN
ftr-343	703	17	consumption	consumption	NOUN
ftr-343	703	18	in	in	ADP
ftr-343	703	19	particular	particular	ADJ
ftr-343	703	20	countries	country	NOUN
ftr-343	703	21	,	,	PUNCT
ftr-343	703	22	transport	transport	NOUN
ftr-343	703	23	miles	mile	NOUN
ftr-343	703	24	driven	drive	VERB
ftr-343	703	25	by	by	ADP
ftr-343	703	26	vehicle	vehicle	NOUN
ftr-343	703	27	type	type	NOUN
ftr-343	703	28	,	,	PUNCT
ftr-343	703	29	and	and	CCONJ
ftr-343	703	30	quantities	quantity	NOUN
ftr-343	703	31	of	of	ADP
ftr-343	703	32	steel	steel	NOUN
ftr-343	703	33	and	and	CCONJ
ftr-343	703	34	concrete	concrete	NOUN
ftr-343	703	35	used	use	VERB
ftr-343	703	36	in	in	ADP
ftr-343	703	37	construction	construction	NOUN
ftr-343	703	38	.	.	PUNCT
ftr-343	703	39	.	.	PUNCT
ftr-343	703	40	.	.	PUNCT
ftr-343	703	41	.	.	PUNCT
ftr-343	704	1	the	the	DET
ftr-343	704	2	emission	emission	NOUN
ftr-343	704	3	factors	factor	NOUN
ftr-343	704	4	it	it	PRON
ftr-343	704	5	contains	contain	VERB
ftr-343	704	6	have	have	VERB
ftr-343	704	7	uncertainty	uncertainty	NOUN
ftr-343	704	8	ranges	range	VERB
ftr-343	704	9	and	and	CCONJ
ftr-343	704	10	,	,	PUNCT
ftr-343	704	11	depending	depend	VERB
ftr-343	704	12	on	on	ADP
ftr-343	704	13	the	the	DET
ftr-343	704	14	source	source	NOUN
ftr-343	704	15	,	,	PUNCT
ftr-343	704	16	differentiate	differentiate	VERB
ftr-343	704	17	among	among	ADP
ftr-343	704	18	different	different	ADJ
ftr-343	704	19	technologies	technology	NOUN
ftr-343	704	20	and	and	CCONJ
ftr-343	704	21	production	production	NOUN
ftr-343	704	22	processes	process	NOUN
ftr-343	704	23	.	.	PUNCT
ftr-343	705	1	certain	certain	ADJ
ftr-343	705	2	assumptions	assumption	NOUN
ftr-343	705	3	must	must	AUX
ftr-343	705	4	be	be	AUX
ftr-343	705	5	made	make	VERB
ftr-343	705	6	,	,	PUNCT
ftr-343	705	7	for	for	ADP
ftr-343	705	8	example	example	NOUN
ftr-343	705	9	,	,	PUNCT
ftr-343	705	10	about	about	ADP
ftr-343	705	11	the	the	DET
ftr-343	705	12	electricity	electricity	NOUN
ftr-343	705	13	-	-	PUNCT
ftr-343	705	14	generating	generate	VERB
ftr-343	705	15	mix	mix	NOUN
ftr-343	705	16	in	in	ADP
ftr-343	705	17	a	a	DET
ftr-343	705	18	particular	particular	ADJ
ftr-343	705	19	country	country	NOUN
ftr-343	705	20	.	.	PUNCT
ftr-343	706	1	for	for	ADP
ftr-343	706	2	electricity	electricity	NOUN
ftr-343	706	3	-	-	PUNCT
ftr-343	706	4	intensive	intensive	ADJ
ftr-343	706	5	processes	process	NOUN
ftr-343	706	6	,	,	PUNCT
ftr-343	706	7	the	the	DET
ftr-343	706	8	choice	choice	NOUN
ftr-343	706	9	made	make	VERB
ftr-343	706	10	at	at	ADP
ftr-343	706	11	this	this	DET
ftr-343	706	12	point	point	NOUN
ftr-343	706	13	can	can	AUX
ftr-343	706	14	fundamentally	fundamentally	ADV
ftr-343	706	15	alter	alter	VERB
ftr-343	706	16	the	the	DET
ftr-343	706	17	emission	emission	NOUN
ftr-343	706	18	factor	factor	NOUN
ftr-343	706	19	of	of	ADP
ftr-343	706	20	the	the	DET
ftr-343	706	21	particular	particular	ADJ
ftr-343	706	22	product	product	NOUN
ftr-343	706	23	.	.	PUNCT
ftr-343	707	1	wooders	wooder	NOUN
ftr-343	707	2	,	,	PUNCT
ftr-343	707	3	reinaud	reinaud	VERB
ftr-343	707	4	&	&	CCONJ
ftr-343	707	5	cosbey	cosbey	PROPN
ftr-343	707	6	,	,	PUNCT
ftr-343	707	7	supra	supra	PROPN
ftr-343	707	8	note	note	NOUN
ftr-343	707	9	1	1	NUM
ftr-343	707	10	,	,	PUNCT
ftr-343	707	11	at	at	ADP
ftr-343	707	12	51	51	NUM
ftr-343	707	13	-	-	SYM
ftr-343	707	14	52	52	NUM
ftr-343	707	15	(	(	PUNCT
ftr-343	707	16	emphasis	emphasis	NOUN
ftr-343	707	17	added	add	VERB
ftr-343	707	18	)	)	PUNCT
ftr-343	707	19	.	.	PUNCT
ftr-343	708	1	2011	2011	NUM
ftr-343	708	2	]	]	PUNCT
ftr-343	708	3	border	border	NOUN
ftr-343	708	4	adjustments	adjustment	NOUN
ftr-343	708	5	for	for	ADP
ftr-343	708	6	carbon	carbon	NOUN
ftr-343	708	7	taxes	taxis	NOUN
ftr-343	708	8	261	261	NUM
ftr-343	708	9	the	the	DET
ftr-343	708	10	importing	import	VERB
ftr-343	708	11	country	country	NOUN
ftr-343	708	12	.	.	PUNCT
ftr-343	709	1	the	the	DET
ftr-343	709	2	wto	wto	PROPN
ftr-343	709	3	’s	’s	PART
ftr-343	709	4	emphasis	emphasis	NOUN
ftr-343	709	5	on	on	ADP
ftr-343	709	6	competition	competition	NOUN
ftr-343	709	7	between	between	ADP
ftr-343	709	8	imports	import	NOUN
ftr-343	709	9	and	and	CCONJ
ftr-343	709	10	domestic	domestic	ADJ
ftr-343	709	11	products	product	NOUN
ftr-343	709	12	in	in	ADP
ftr-343	709	13	defining	define	VERB
ftr-343	709	14	“	"	PUNCT
ftr-343	709	15	like	like	ADJ
ftr-343	709	16	products	product	NOUN
ftr-343	709	17	”	"	PUNCT
ftr-343	709	18	reinforces	reinforce	VERB
ftr-343	709	19	this	this	DET
ftr-343	709	20	conclusion.97	conclusion.97	NOUN
ftr-343	709	21	both	both	CCONJ
ftr-343	709	22	the	the	DET
ftr-343	709	23	superfund	superfund	PROPN
ftr-343	709	24	tax	tax	NOUN
ftr-343	709	25	and	and	CCONJ
ftr-343	709	26	the	the	DET
ftr-343	709	27	odc	odc	PROPN
ftr-343	709	28	tax	tax	NOUN
ftr-343	709	29	mentioned	mention	VERB
ftr-343	709	30	earlier	early	ADV
ftr-343	709	31	provide	provide	VERB
ftr-343	709	32	precedent	precedent	NOUN
ftr-343	709	33	for	for	ADP
ftr-343	709	34	basing	base	VERB
ftr-343	709	35	import	import	NOUN
ftr-343	709	36	btas	bta	NOUN
ftr-343	709	37	on	on	ADP
ftr-343	709	38	carbon	carbon	NOUN
ftr-343	709	39	content	content	NOUN
ftr-343	709	40	under	under	ADP
ftr-343	709	41	the	the	DET
ftr-343	709	42	predominant	predominant	ADJ
ftr-343	709	43	method	method	NOUN
ftr-343	709	44	of	of	ADP
ftr-343	709	45	production	production	NOUN
ftr-343	709	46	(	(	PUNCT
ftr-343	709	47	pmp	pmp	PROPN
ftr-343	709	48	)	)	PUNCT
ftr-343	709	49	in	in	ADP
ftr-343	709	50	the	the	DET
ftr-343	709	51	importing	import	VERB
ftr-343	709	52	country	country	NOUN
ftr-343	709	53	(	(	PUNCT
ftr-343	709	54	or	or	CCONJ
ftr-343	709	55	on	on	ADP
ftr-343	709	56	the	the	DET
ftr-343	709	57	actual	actual	ADJ
ftr-343	709	58	carbon	carbon	NOUN
ftr-343	709	59	content	content	NOUN
ftr-343	709	60	of	of	ADP
ftr-343	709	61	imports	import	NOUN
ftr-343	709	62	,	,	PUNCT
ftr-343	709	63	if	if	SCONJ
ftr-343	709	64	it	it	PRON
ftr-343	709	65	is	be	AUX
ftr-343	709	66	lower	low	ADJ
ftr-343	709	67	)	)	PUNCT
ftr-343	709	68	.	.	PUNCT
ftr-343	710	1	the	the	DET
ftr-343	710	2	european	european	PROPN
ftr-343	710	3	commission	commission	PROPN
ftr-343	710	4	suggested	suggest	VERB
ftr-343	710	5	using	use	VERB
ftr-343	710	6	a	a	DET
ftr-343	710	7	somewhat	somewhat	ADV
ftr-343	710	8	different	different	ADJ
ftr-343	710	9	methodology	methodology	NOUN
ftr-343	710	10	to	to	PART
ftr-343	710	11	calculate	calculate	VERB
ftr-343	710	12	import	import	NOUN
ftr-343	710	13	bas	bas	PROPN
ftr-343	710	14	in	in	ADP
ftr-343	710	15	one	one	NUM
ftr-343	710	16	option	option	NOUN
ftr-343	710	17	included	include	VERB
ftr-343	710	18	in	in	ADP
ftr-343	710	19	an	an	DET
ftr-343	710	20	early	early	ADJ
ftr-343	710	21	draft	draft	NOUN
ftr-343	710	22	of	of	ADP
ftr-343	710	23	its	its	PRON
ftr-343	710	24	proposal	proposal	NOUN
ftr-343	710	25	to	to	PART
ftr-343	710	26	revise	revise	VERB
ftr-343	710	27	the	the	DET
ftr-343	710	28	directive	directive	NOUN
ftr-343	710	29	on	on	ADP
ftr-343	710	30	the	the	DET
ftr-343	710	31	ets	et	NOUN
ftr-343	710	32	–	–	PUNCT
ftr-343	710	33	basing	base	VERB
ftr-343	710	34	bas	bas	X
ftr-343	710	35	for	for	ADP
ftr-343	710	36	both	both	DET
ftr-343	710	37	imports	import	NOUN
ftr-343	710	38	and	and	CCONJ
ftr-343	710	39	exports	export	NOUN
ftr-343	710	40	on	on	ADP
ftr-343	710	41	the	the	DET
ftr-343	710	42	average	average	ADJ
ftr-343	710	43	carbon	carbon	NOUN
ftr-343	710	44	content	content	NOUN
ftr-343	710	45	of	of	ADP
ftr-343	710	46	products	product	NOUN
ftr-343	710	47	produced	produce	VERB
ftr-343	710	48	within	within	ADP
ftr-343	710	49	the	the	DET
ftr-343	710	50	eu	eu	PROPN
ftr-343	710	51	,	,	PUNCT
ftr-343	710	52	reduced	reduce	VERB
ftr-343	710	53	by	by	ADP
ftr-343	710	54	the	the	DET
ftr-343	710	55	average	average	ADJ
ftr-343	710	56	level	level	NOUN
ftr-343	710	57	of	of	ADP
ftr-343	710	58	free	free	ADJ
ftr-343	710	59	allowances.98	allowances.98	PROPN
ftr-343	710	60	this	this	PRON
ftr-343	710	61	raises	raise	VERB
ftr-343	710	62	two	two	NUM
ftr-343	710	63	questions	question	NOUN
ftr-343	710	64	:	:	PUNCT
ftr-343	710	65	first	first	ADV
ftr-343	710	66	,	,	PUNCT
ftr-343	710	67	can	can	AUX
ftr-343	710	68	bas	bas	X
ftr-343	710	69	be	be	AUX
ftr-343	710	70	based	base	VERB
ftr-343	710	71	on	on	ADP
ftr-343	710	72	country	country	NOUN
ftr-343	710	73	averages?99	averages?99	PROPN
ftr-343	710	74	the	the	DET
ftr-343	710	75	actual	actual	ADJ
ftr-343	710	76	carbon	carbon	NOUN
ftr-343	710	77	content	content	NOUN
ftr-343	710	78	of	of	ADP
ftr-343	710	79	particular	particular	ADJ
ftr-343	710	80	imports	import	NOUN
ftr-343	710	81	or	or	CCONJ
ftr-343	710	82	exports	export	NOUN
ftr-343	710	83	could	could	AUX
ftr-343	710	84	,	,	PUNCT
ftr-343	710	85	of	of	ADP
ftr-343	710	86	course	course	NOUN
ftr-343	710	87	,	,	PUNCT
ftr-343	710	88	be	be	AUX
ftr-343	710	89	less	less	ADJ
ftr-343	710	90	than	than	ADP
ftr-343	710	91	the	the	DET
ftr-343	710	92	eu	eu	PROPN
ftr-343	710	93	average	average	NOUN
ftr-343	710	94	.	.	PUNCT
ftr-343	711	1	the	the	DET
ftr-343	711	2	wto	wto	PROPN
ftr-343	711	3	panel	panel	NOUN
ftr-343	711	4	addressed	address	VERB
ftr-343	711	5	this	this	DET
ftr-343	711	6	issue	issue	NOUN
ftr-343	711	7	in	in	ADP
ftr-343	711	8	united	united	PROPN
ftr-343	711	9	states	states	PROPN
ftr-343	711	10	standards	standard	NOUN
ftr-343	711	11	for	for	ADP
ftr-343	711	12	reformulated	reformulate	VERB
ftr-343	711	13	and	and	CCONJ
ftr-343	711	14	conventional	conventional	ADJ
ftr-343	711	15	gasoline	gasoline	NOUN
ftr-343	711	16	,	,	PUNCT
ftr-343	711	17	finding	find	VERB
ftr-343	711	18	that	that	SCONJ
ftr-343	711	19	imported	import	VERB
ftr-343	711	20	gasoline	gasoline	NOUN
ftr-343	711	21	subjected	subject	VERB
ftr-343	711	22	to	to	ADP
ftr-343	711	23	baselines	baseline	NOUN
ftr-343	711	24	for	for	ADP
ftr-343	711	25	quality	quality	NOUN
ftr-343	711	26	that	that	PRON
ftr-343	711	27	reflected	reflect	VERB
ftr-343	711	28	average	average	ADJ
ftr-343	711	29	u.s	u.s	PROPN
ftr-343	711	30	.	.	PROPN
ftr-343	711	31	gasoline	gasoline	NOUN
ftr-343	711	32	quality	quality	NOUN
ftr-343	711	33	were	be	AUX
ftr-343	711	34	treated	treat	VERB
ftr-343	711	35	“	"	PUNCT
ftr-343	711	36	less	less	ADV
ftr-343	711	37	favourably	favourably	ADV
ftr-343	711	38	”	"	PUNCT
ftr-343	711	39	than	than	ADP
ftr-343	711	40	gasoline	gasoline	NOUN
ftr-343	711	41	produced	produce	VERB
ftr-343	711	42	in	in	ADP
ftr-343	711	43	the	the	DET
ftr-343	711	44	u.s	u.s	PROPN
ftr-343	711	45	.	.	PROPN
ftr-343	711	46	,	,	PUNCT
ftr-343	711	47	because	because	SCONJ
ftr-343	711	48	u.s	u.s	PROPN
ftr-343	711	49	.	.	PROPN
ftr-343	711	50	producers	producer	NOUN
ftr-343	711	51	could	could	AUX
ftr-343	711	52	employ	employ	VERB
ftr-343	711	53	entity	entity	NOUN
ftr-343	711	54	-	-	PUNCT
ftr-343	711	55	level	level	NOUN
ftr-343	711	56	baselines.100	baselines.100	NOUN
ftr-343	711	57	second	second	ADJ
ftr-343	711	58	,	,	PUNCT
ftr-343	711	59	can	can	AUX
ftr-343	711	60	bas	bas	PROPN
ftr-343	711	61	applied	apply	VERB
ftr-343	711	62	by	by	ADP
ftr-343	711	63	individual	individual	ADJ
ftr-343	711	64	eu	eu	PROPN
ftr-343	711	65	member	member	PROPN
ftr-343	711	66	states	state	NOUN
ftr-343	711	67	be	be	AUX
ftr-343	711	68	based	base	VERB
ftr-343	711	69	on	on	ADP
ftr-343	711	70	97	97	NUM
ftr-343	711	71	.	.	PUNCT
ftr-343	712	1	see	see	VERB
ftr-343	712	2	ec	ec	PROPN
ftr-343	712	3	—	—	PUNCT
ftr-343	712	4	asbestos	asbestos	NOUN
ftr-343	712	5	,	,	PUNCT
ftr-343	712	6	supra	supra	PROPN
ftr-343	712	7	note	note	PROPN
ftr-343	712	8	89	89	NUM
ftr-343	712	9	;	;	PUNCT
ftr-343	712	10	supra	supra	ADJ
ftr-343	712	11	text	text	NOUN
ftr-343	712	12	accompany	accompany	NOUN
ftr-343	712	13	note	note	VERB
ftr-343	712	14	94	94	NUM
ftr-343	712	15	.	.	PUNCT
ftr-343	713	1	it	it	PRON
ftr-343	713	2	should	should	AUX
ftr-343	713	3	be	be	AUX
ftr-343	713	4	remembered	remember	VERB
ftr-343	713	5	,	,	PUNCT
ftr-343	713	6	however	however	ADV
ftr-343	713	7	,	,	PUNCT
ftr-343	713	8	that	that	SCONJ
ftr-343	713	9	this	this	DET
ftr-343	713	10	case	case	NOUN
ftr-343	713	11	involved	involve	VERB
ftr-343	713	12	a	a	DET
ftr-343	713	13	challenge	challenge	NOUN
ftr-343	713	14	under	under	ADP
ftr-343	713	15	the	the	DET
ftr-343	713	16	broader	broad	ADJ
ftr-343	713	17	interpretation	interpretation	NOUN
ftr-343	713	18	of	of	ADP
ftr-343	713	19	“	"	PUNCT
ftr-343	713	20	like	like	ADJ
ftr-343	713	21	products	product	NOUN
ftr-343	713	22	”	"	PUNCT
ftr-343	713	23	in	in	ADP
ftr-343	713	24	article	article	PROPN
ftr-343	713	25	iii.4	iii.4	PROPN
ftr-343	713	26	,	,	PUNCT
ftr-343	713	27	not	not	PART
ftr-343	713	28	the	the	DET
ftr-343	713	29	narrower	narrow	ADJ
ftr-343	713	30	interpretation	interpretation	NOUN
ftr-343	713	31	under	under	ADP
ftr-343	713	32	article	article	PROPN
ftr-343	713	33	iii.2	iii.2	PROPN
ftr-343	713	34	.	.	PUNCT
ftr-343	714	1	supra	supra	PROPN
ftr-343	714	2	note	note	PROPN
ftr-343	714	3	89	89	NUM
ftr-343	714	4	.	.	PUNCT
ftr-343	714	5	98	98	NUM
ftr-343	714	6	.	.	PUNCT
ftr-343	715	1	see	see	VERB
ftr-343	715	2	godard	godard	PROPN
ftr-343	715	3	,	,	PUNCT
ftr-343	715	4	supra	supra	PROPN
ftr-343	715	5	note	note	PROPN
ftr-343	715	6	15	15	NUM
ftr-343	715	7	,	,	PUNCT
ftr-343	715	8	at	at	ADP
ftr-343	715	9	13	13	NUM
ftr-343	715	10	-	-	SYM
ftr-343	715	11	14	14	NUM
ftr-343	715	12	,	,	PUNCT
ftr-343	715	13	von	von	PROPN
ftr-343	715	14	asselt	asselt	PROPN
ftr-343	715	15	&	&	CCONJ
ftr-343	715	16	brewer	brewer	PROPN
ftr-343	715	17	,	,	PUNCT
ftr-343	715	18	supra	supra	PROPN
ftr-343	715	19	note	note	NOUN
ftr-343	715	20	2	2	NUM
ftr-343	715	21	,	,	PUNCT
ftr-343	715	22	at	at	ADP
ftr-343	715	23	48	48	NUM
ftr-343	715	24	,	,	PUNCT
ftr-343	715	25	and	and	CCONJ
ftr-343	715	26	quick	quick	ADJ
ftr-343	715	27	,	,	PUNCT
ftr-343	715	28	supra	supra	ADJ
ftr-343	715	29	note	note	NOUN
ftr-343	715	30	5	5	NUM
ftr-343	715	31	,	,	PUNCT
ftr-343	715	32	at	at	ADP
ftr-343	715	33	167	167	NUM
ftr-343	715	34	-	-	SYM
ftr-343	715	35	68	68	NUM
ftr-343	715	36	.	.	PUNCT
ftr-343	716	1	quick	quick	ADJ
ftr-343	716	2	quotes	quote	NOUN
ftr-343	716	3	at	at	ADP
ftr-343	716	4	length	length	NOUN
ftr-343	716	5	from	from	ADP
ftr-343	716	6	the	the	DET
ftr-343	716	7	commission	commission	NOUN
ftr-343	716	8	’s	’s	PART
ftr-343	716	9	draft	draft	NOUN
ftr-343	716	10	proposal	proposal	NOUN
ftr-343	716	11	.	.	PUNCT
ftr-343	717	1	its	its	PRON
ftr-343	717	2	so	so	ADV
ftr-343	717	3	-	-	PUNCT
ftr-343	717	4	called	call	VERB
ftr-343	717	5	fair	fair	ADJ
ftr-343	717	6	option	option	NOUN
ftr-343	717	7	includes	include	VERB
ftr-343	717	8	the	the	DET
ftr-343	717	9	following	follow	VERB
ftr-343	717	10	words	word	NOUN
ftr-343	717	11	quoted	quote	VERB
ftr-343	717	12	by	by	ADP
ftr-343	717	13	quick	quick	ADJ
ftr-343	717	14	:	:	PUNCT
ftr-343	717	15	“	"	PUNCT
ftr-343	717	16	the	the	DET
ftr-343	717	17	principle	principle	NOUN
ftr-343	717	18	of	of	ADP
ftr-343	717	19	common	common	ADJ
ftr-343	717	20	but	but	CCONJ
ftr-343	717	21	differentiated	differentiated	ADJ
ftr-343	717	22	responsibilities	responsibility	NOUN
ftr-343	717	23	will	will	AUX
ftr-343	717	24	be	be	AUX
ftr-343	717	25	reflected	reflect	VERB
ftr-343	717	26	by	by	ADP
ftr-343	717	27	reducing	reduce	VERB
ftr-343	717	28	the	the	DET
ftr-343	717	29	proportion	proportion	NOUN
ftr-343	717	30	of	of	ADP
ftr-343	717	31	allowances	allowance	NOUN
ftr-343	717	32	to	to	PART
ftr-343	717	33	be	be	AUX
ftr-343	717	34	surrendered	surrender	VERB
ftr-343	717	35	in	in	ADP
ftr-343	717	36	respect	respect	NOUN
ftr-343	717	37	of	of	ADP
ftr-343	717	38	imports	import	NOUN
ftr-343	717	39	from	from	ADP
ftr-343	717	40	developing	develop	VERB
ftr-343	717	41	countries	country	NOUN
ftr-343	717	42	.	.	PUNCT
ftr-343	717	43	.	.	PUNCT
ftr-343	717	44	.	.	PUNCT
ftr-343	718	1	.	.	PUNCT
ftr-343	718	2	”	"	PUNCT
ftr-343	719	1	quick	quick	ADJ
ftr-343	719	2	,	,	PUNCT
ftr-343	719	3	supra	supra	ADJ
ftr-343	719	4	note	note	NOUN
ftr-343	719	5	5	5	NUM
ftr-343	719	6	,	,	PUNCT
ftr-343	719	7	at	at	ADP
ftr-343	719	8	168	168	NUM
ftr-343	719	9	.	.	PUNCT
ftr-343	720	1	implementing	implement	VERB
ftr-343	720	2	this	this	DET
ftr-343	720	3	reduction	reduction	NOUN
ftr-343	720	4	would	would	AUX
ftr-343	720	5	leave	leave	VERB
ftr-343	720	6	import	import	NOUN
ftr-343	720	7	bas	bas	PROPN
ftr-343	720	8	applied	apply	VERB
ftr-343	720	9	only	only	ADV
ftr-343	720	10	to	to	PART
ftr-343	720	11	trade	trade	VERB
ftr-343	720	12	with	with	ADP
ftr-343	720	13	developed	develop	VERB
ftr-343	720	14	countries	country	NOUN
ftr-343	720	15	that	that	PRON
ftr-343	720	16	do	do	AUX
ftr-343	720	17	not	not	PART
ftr-343	720	18	pledge	pledge	VERB
ftr-343	720	19	to	to	PART
ftr-343	720	20	reduce	reduce	VERB
ftr-343	720	21	emissions	emission	NOUN
ftr-343	720	22	.	.	PUNCT
ftr-343	721	1	as	as	SCONJ
ftr-343	721	2	quick	quick	ADJ
ftr-343	721	3	says	say	VERB
ftr-343	721	4	,	,	PUNCT
ftr-343	721	5	“	"	PUNCT
ftr-343	721	6	for	for	ADP
ftr-343	721	7	the	the	DET
ftr-343	721	8	time	time	NOUN
ftr-343	721	9	being	be	AUX
ftr-343	721	10	,	,	PUNCT
ftr-343	721	11	it	it	PRON
ftr-343	721	12	seems	seem	VERB
ftr-343	721	13	that	that	SCONJ
ftr-343	721	14	the	the	DET
ftr-343	721	15	united	united	PROPN
ftr-343	721	16	states	states	PROPN
ftr-343	721	17	would	would	AUX
ftr-343	721	18	therefore	therefore	ADV
ftr-343	721	19	be	be	AUX
ftr-343	721	20	the	the	DET
ftr-343	721	21	only	only	ADJ
ftr-343	721	22	fair	fair	ADJ
ftr-343	721	23	target	target	NOUN
ftr-343	721	24	.	.	PUNCT
ftr-343	721	25	.	.	PUNCT
ftr-343	721	26	.	.	PUNCT
ftr-343	721	27	.	.	PUNCT
ftr-343	722	1	[	[	X
ftr-343	722	2	t]the	t]the	DET
ftr-343	722	3	scope	scope	NOUN
ftr-343	722	4	of	of	ADP
ftr-343	722	5	fair	fair	ADJ
ftr-343	722	6	seems	seem	VERB
ftr-343	722	7	to	to	PART
ftr-343	722	8	be	be	AUX
ftr-343	722	9	quite	quite	ADV
ftr-343	722	10	limited	limited	ADJ
ftr-343	722	11	.	.	PUNCT
ftr-343	722	12	”	"	PUNCT
ftr-343	723	1	i	i	PRON
ftr-343	723	2	d.	d.	PROPN
ftr-343	723	3	99	99	NUM
ftr-343	723	4	.	.	PUNCT
ftr-343	724	1	it	it	PRON
ftr-343	724	2	should	should	AUX
ftr-343	724	3	also	also	ADV
ftr-343	724	4	be	be	AUX
ftr-343	724	5	noted	note	VERB
ftr-343	724	6	that	that	SCONJ
ftr-343	724	7	the	the	DET
ftr-343	724	8	use	use	NOUN
ftr-343	724	9	of	of	ADP
ftr-343	724	10	average	average	ADJ
ftr-343	724	11	levels	level	NOUN
ftr-343	724	12	of	of	ADP
ftr-343	724	13	emissions	emission	NOUN
ftr-343	724	14	to	to	PART
ftr-343	724	15	calculate	calculate	VERB
ftr-343	724	16	import	import	PROPN
ftr-343	724	17	bas	bas	PROPN
ftr-343	724	18	,	,	PUNCT
ftr-343	724	19	be	be	VERB
ftr-343	724	20	they	they	PRON
ftr-343	724	21	the	the	DET
ftr-343	724	22	average	average	ADJ
ftr-343	724	23	level	level	NOUN
ftr-343	724	24	in	in	ADP
ftr-343	724	25	the	the	DET
ftr-343	724	26	exporting	exporting	NOUN
ftr-343	724	27	or	or	CCONJ
ftr-343	724	28	in	in	ADP
ftr-343	724	29	the	the	DET
ftr-343	724	30	importing	import	VERB
ftr-343	724	31	country	country	NOUN
ftr-343	724	32	,	,	PUNCT
ftr-343	724	33	rather	rather	ADV
ftr-343	724	34	than	than	ADP
ftr-343	724	35	actual	actual	ADJ
ftr-343	724	36	emissions	emission	NOUN
ftr-343	724	37	,	,	PUNCT
ftr-343	724	38	means	mean	VERB
ftr-343	724	39	that	that	SCONJ
ftr-343	724	40	there	there	PRON
ftr-343	724	41	will	will	AUX
ftr-343	724	42	be	be	AUX
ftr-343	724	43	little	little	ADJ
ftr-343	724	44	incentive	incentive	NOUN
ftr-343	724	45	to	to	PART
ftr-343	724	46	reduce	reduce	VERB
ftr-343	724	47	emissions	emission	NOUN
ftr-343	724	48	,	,	PUNCT
ftr-343	724	49	since	since	SCONJ
ftr-343	724	50	bas	bas	PROPN
ftr-343	724	51	are	be	AUX
ftr-343	724	52	independent	independent	ADJ
ftr-343	724	53	of	of	ADP
ftr-343	724	54	actual	actual	ADJ
ftr-343	724	55	emissions	emission	NOUN
ftr-343	724	56	.	.	PUNCT
ftr-343	725	1	this	this	DET
ftr-343	725	2	point	point	NOUN
ftr-343	725	3	is	be	AUX
ftr-343	725	4	made	make	VERB
ftr-343	725	5	in	in	ADP
ftr-343	725	6	a	a	DET
ftr-343	725	7	somewhat	somewhat	ADV
ftr-343	725	8	different	different	ADJ
ftr-343	725	9	context	context	NOUN
ftr-343	725	10	by	by	ADP
ftr-343	725	11	bordoff	bordoff	NOUN
ftr-343	725	12	,	,	PUNCT
ftr-343	725	13	supra	supra	PROPN
ftr-343	725	14	note	note	PROPN
ftr-343	725	15	15	15	NUM
ftr-343	725	16	,	,	PUNCT
ftr-343	725	17	at	at	ADP
ftr-343	725	18	53	53	NUM
ftr-343	725	19	.	.	PUNCT
ftr-343	726	1	for	for	ADP
ftr-343	726	2	a	a	DET
ftr-343	726	3	contrary	contrary	ADJ
ftr-343	726	4	view	view	NOUN
ftr-343	726	5	,	,	PUNCT
ftr-343	726	6	see	see	VERB
ftr-343	726	7	godard	godard	NOUN
ftr-343	726	8	,	,	PUNCT
ftr-343	726	9	supra	supra	PROPN
ftr-343	726	10	note	note	NOUN
ftr-343	726	11	15	15	NUM
ftr-343	726	12	,	,	PUNCT
ftr-343	726	13	at	at	ADP
ftr-343	726	14	19	19	NUM
ftr-343	726	15	.	.	NOUN
ftr-343	726	16	100	100	NUM
ftr-343	726	17	.	.	PUNCT
ftr-343	727	1	panel	panel	NOUN
ftr-343	727	2	report	report	NOUN
ftr-343	727	3	,	,	PUNCT
ftr-343	727	4	united	united	PROPN
ftr-343	727	5	states	states	PROPN
ftr-343	727	6	–	–	PUNCT
ftr-343	727	7	standards	standard	NOUN
ftr-343	727	8	for	for	ADP
ftr-343	727	9	reformulated	reformulate	VERB
ftr-343	727	10	and	and	CCONJ
ftr-343	727	11	conventional	conventional	ADJ
ftr-343	727	12	gasoline	gasoline	NOUN
ftr-343	727	13	¶	¶	PROPN
ftr-343	727	14	6.16	6.16	NUM
ftr-343	727	15	,	,	PUNCT
ftr-343	727	16	wt	wt	NOUN
ftr-343	727	17	/	/	SYM
ftr-343	727	18	ds2	ds2	PROPN
ftr-343	727	19	/	/	SYM
ftr-343	728	1	r	r	NOUN
ftr-343	728	2	(	(	PUNCT
ftr-343	728	3	jan	jan	PROPN
ftr-343	728	4	.	.	PROPN
ftr-343	728	5	29	29	NUM
ftr-343	728	6	,	,	PUNCT
ftr-343	728	7	1996	1996	NUM
ftr-343	728	8	)	)	PUNCT
ftr-343	729	1	[	[	X
ftr-343	729	2	hereinafter	hereinafter	NOUN
ftr-343	729	3	panel	panel	NOUN
ftr-343	729	4	report	report	NOUN
ftr-343	729	5	–	–	PUNCT
ftr-343	729	6	reformulated	reformulate	VERB
ftr-343	729	7	gasoline	gasoline	NOUN
ftr-343	729	8	]	]	PUNCT
ftr-343	729	9	.	.	PUNCT
ftr-343	730	1	the	the	DET
ftr-343	730	2	panel	panel	NOUN
ftr-343	730	3	did	do	AUX
ftr-343	730	4	suggest	suggest	VERB
ftr-343	730	5	,	,	PUNCT
ftr-343	730	6	however	however	ADV
ftr-343	730	7	,	,	PUNCT
ftr-343	730	8	that	that	SCONJ
ftr-343	730	9	use	use	NOUN
ftr-343	730	10	of	of	ADP
ftr-343	730	11	an	an	DET
ftr-343	730	12	average	average	ADJ
ftr-343	730	13	baseline	baseline	NOUN
ftr-343	730	14	for	for	ADP
ftr-343	730	15	imports	import	NOUN
ftr-343	730	16	might	might	AUX
ftr-343	730	17	be	be	AUX
ftr-343	730	18	permissible	permissible	ADJ
ftr-343	730	19	if	if	SCONJ
ftr-343	730	20	lack	lack	NOUN
ftr-343	730	21	of	of	ADP
ftr-343	730	22	data	datum	NOUN
ftr-343	730	23	precluded	preclude	VERB
ftr-343	730	24	use	use	NOUN
ftr-343	730	25	of	of	ADP
ftr-343	730	26	individual	individual	ADJ
ftr-343	730	27	baselines	baseline	NOUN
ftr-343	730	28	.	.	PUNCT
ftr-343	731	1	i	i	PRON
ftr-343	731	2	d.	d.	PROPN
ftr-343	731	3	at	at	ADP
ftr-343	731	4	¶	¶	PROPN
ftr-343	731	5	6.28	6.28	NUM
ftr-343	731	6	.	.	PUNCT
ftr-343	732	1	262	262	NUM
ftr-343	732	2	florida	florida	PROPN
ftr-343	732	3	tax	tax	NOUN
ftr-343	732	4	review	review	NOUN
ftr-343	732	5	[	[	X
ftr-343	732	6	vol	vol	NOUN
ftr-343	732	7	.	.	PUNCT
ftr-343	733	1	11:4	11:4	NUM
ftr-343	733	2	averages	average	NOUN
ftr-343	733	3	for	for	ADP
ftr-343	733	4	the	the	DET
ftr-343	733	5	entire	entire	ADJ
ftr-343	733	6	union?101	union?101	PROPN
ftr-343	733	7	the	the	DET
ftr-343	733	8	eu	eu	PROPN
ftr-343	733	9	average	average	NOUN
ftr-343	733	10	could	could	AUX
ftr-343	733	11	,	,	PUNCT
ftr-343	733	12	of	of	ADP
ftr-343	733	13	course	course	NOUN
ftr-343	733	14	,	,	PUNCT
ftr-343	733	15	exceed	exceed	VERB
ftr-343	733	16	that	that	PRON
ftr-343	733	17	for	for	ADP
ftr-343	733	18	a	a	DET
ftr-343	733	19	particular	particular	ADJ
ftr-343	733	20	member	member	NOUN
ftr-343	733	21	state	state	NOUN
ftr-343	733	22	.	.	PUNCT
ftr-343	734	1	both	both	DET
ftr-343	734	2	concerns	concern	NOUN
ftr-343	734	3	could	could	AUX
ftr-343	734	4	be	be	AUX
ftr-343	734	5	handled	handle	VERB
ftr-343	734	6	by	by	ADP
ftr-343	734	7	allowing	allow	VERB
ftr-343	734	8	exporters	exporter	NOUN
ftr-343	734	9	the	the	DET
ftr-343	734	10	option	option	NOUN
ftr-343	734	11	of	of	ADP
ftr-343	734	12	basing	base	VERB
ftr-343	734	13	import	import	NOUN
ftr-343	734	14	bas	bas	PROPN
ftr-343	734	15	on	on	ADP
ftr-343	734	16	actual	actual	ADJ
ftr-343	734	17	carbon	carbon	NOUN
ftr-343	734	18	content	content	NOUN
ftr-343	734	19	,	,	PUNCT
ftr-343	734	20	as	as	ADP
ftr-343	734	21	under	under	ADP
ftr-343	734	22	the	the	DET
ftr-343	734	23	superfund	superfund	NOUN
ftr-343	734	24	and	and	CCONJ
ftr-343	734	25	odc	odc	VERB
ftr-343	734	26	taxes	taxis	NOUN
ftr-343	734	27	.	.	PUNCT
ftr-343	735	1	as	as	SCONJ
ftr-343	735	2	noted	note	VERB
ftr-343	735	3	earlier	early	ADV
ftr-343	735	4	,	,	PUNCT
ftr-343	735	5	carbon	carbon	NOUN
ftr-343	735	6	taxes	taxis	NOUN
ftr-343	735	7	are	be	AUX
ftr-343	735	8	“	"	PUNCT
ftr-343	735	9	taxes	taxis	NOUN
ftr-343	735	10	occultes	occulte	NOUN
ftr-343	735	11	.	.	PUNCT
ftr-343	735	12	”	"	PUNCT
ftr-343	736	1	this	this	PRON
ftr-343	736	2	raises	raise	VERB
ftr-343	736	3	the	the	DET
ftr-343	736	4	question	question	NOUN
ftr-343	736	5	of	of	ADP
ftr-343	736	6	whether	whether	SCONJ
ftr-343	736	7	btas	bta	NOUN
ftr-343	736	8	based	base	VERB
ftr-343	736	9	on	on	ADP
ftr-343	736	10	actual	actual	ADJ
ftr-343	736	11	carbon	carbon	NOUN
ftr-343	736	12	content	content	NOUN
ftr-343	736	13	–	–	PUNCT
ftr-343	736	14	or	or	CCONJ
ftr-343	736	15	even	even	ADV
ftr-343	736	16	calculations	calculation	NOUN
ftr-343	736	17	of	of	ADP
ftr-343	736	18	carbon	carbon	NOUN
ftr-343	736	19	content	content	NOUN
ftr-343	736	20	under	under	ADP
ftr-343	736	21	pmp	pmp	PROPN
ftr-343	736	22	or	or	CCONJ
ftr-343	736	23	best	well	ADV
ftr-343	736	24	available	available	ADJ
ftr-343	736	25	technology	technology	NOUN
ftr-343	736	26	,	,	PUNCT
ftr-343	736	27	an	an	DET
ftr-343	736	28	option	option	NOUN
ftr-343	736	29	to	to	PART
ftr-343	736	30	be	be	AUX
ftr-343	736	31	considered	consider	VERB
ftr-343	736	32	next	next	ADV
ftr-343	736	33	–	–	PUNCT
ftr-343	736	34	should	should	AUX
ftr-343	736	35	reflect	reflect	VERB
ftr-343	736	36	carbon	carbon	NOUN
ftr-343	736	37	taxes	taxis	NOUN
ftr-343	736	38	paid	pay	VERB
ftr-343	736	39	”	"	PUNCT
ftr-343	736	40	indirectly	indirectly	ADV
ftr-343	736	41	”	"	PUNCT
ftr-343	736	42	further	far	ADV
ftr-343	736	43	up	up	ADP
ftr-343	736	44	the	the	DET
ftr-343	736	45	production	production	NOUN
ftr-343	736	46	-	-	PUNCT
ftr-343	736	47	distribution	distribution	NOUN
ftr-343	736	48	chain	chain	NOUN
ftr-343	736	49	,	,	PUNCT
ftr-343	736	50	or	or	CCONJ
ftr-343	736	51	only	only	ADV
ftr-343	736	52	those	those	PRON
ftr-343	736	53	paid	pay	VERB
ftr-343	736	54	directly	directly	ADV
ftr-343	736	55	.	.	PUNCT
ftr-343	737	1	this	this	PRON
ftr-343	737	2	is	be	AUX
ftr-343	737	3	of	of	ADP
ftr-343	737	4	paramount	paramount	ADJ
ftr-343	737	5	importance	importance	NOUN
ftr-343	737	6	,	,	PUNCT
ftr-343	737	7	because	because	SCONJ
ftr-343	737	8	electricity	electricity	NOUN
ftr-343	737	9	plays	play	VERB
ftr-343	737	10	a	a	DET
ftr-343	737	11	pivotal	pivotal	ADJ
ftr-343	737	12	role	role	NOUN
ftr-343	737	13	in	in	ADP
ftr-343	737	14	the	the	DET
ftr-343	737	15	production	production	NOUN
ftr-343	737	16	of	of	ADP
ftr-343	737	17	aluminum	aluminum	NOUN
ftr-343	737	18	,	,	PUNCT
ftr-343	737	19	one	one	NUM
ftr-343	737	20	of	of	ADP
ftr-343	737	21	the	the	DET
ftr-343	737	22	most	most	ADV
ftr-343	737	23	energy	energy	NOUN
ftr-343	737	24	-	-	PUNCT
ftr-343	737	25	intensive	intensive	ADJ
ftr-343	737	26	of	of	ADP
ftr-343	737	27	all	all	DET
ftr-343	737	28	products	product	NOUN
ftr-343	737	29	.	.	PUNCT
ftr-343	738	1	3	3	X
ftr-343	738	2	.	.	X
ftr-343	738	3	best	well	ADV
ftr-343	738	4	available	available	ADJ
ftr-343	738	5	technology	technology	NOUN
ftr-343	738	6	:	:	PUNCT
ftr-343	738	7	grasping	grasp	VERB
ftr-343	738	8	pyrrhic	pyrrhic	ADJ
ftr-343	738	9	victory	victory	NOUN
ftr-343	738	10	from	from	ADP
ftr-343	738	11	the	the	DET
ftr-343	738	12	jaws	jaw	NOUN
ftr-343	738	13	of	of	ADP
ftr-343	738	14	defeat	defeat	NOUN
ftr-343	738	15	?	?	PUNCT
ftr-343	739	1	in	in	ADP
ftr-343	739	2	the	the	DET
ftr-343	739	3	interest	interest	NOUN
ftr-343	739	4	of	of	ADP
ftr-343	739	5	assuring	assure	VERB
ftr-343	739	6	that	that	SCONJ
ftr-343	739	7	btas	bta	NOUN
ftr-343	739	8	are	be	AUX
ftr-343	739	9	not	not	PART
ftr-343	739	10	excessive	excessive	ADJ
ftr-343	739	11	,	,	PUNCT
ftr-343	739	12	and	and	CCONJ
ftr-343	739	13	are	be	AUX
ftr-343	739	14	thus	thus	ADV
ftr-343	739	15	legally	legally	ADV
ftr-343	739	16	fail	fail	ADJ
ftr-343	739	17	-	-	PUNCT
ftr-343	739	18	safe	safe	ADJ
ftr-343	739	19	(	(	PUNCT
ftr-343	739	20	and	and	CCONJ
ftr-343	739	21	provided	provide	VERB
ftr-343	739	22	,	,	PUNCT
ftr-343	739	23	of	of	ADP
ftr-343	739	24	course	course	NOUN
ftr-343	739	25	,	,	PUNCT
ftr-343	739	26	that	that	SCONJ
ftr-343	739	27	under	under	ADP
ftr-343	739	28	international	international	ADJ
ftr-343	739	29	trade	trade	NOUN
ftr-343	739	30	rules	rule	NOUN
ftr-343	739	31	they	they	PRON
ftr-343	739	32	are	be	AUX
ftr-343	739	33	not	not	PART
ftr-343	739	34	found	find	VERB
ftr-343	739	35	to	to	PART
ftr-343	739	36	be	be	AUX
ftr-343	739	37	per	per	ADP
ftr-343	739	38	se	se	X
ftr-343	739	39	illegal	illegal	ADJ
ftr-343	739	40	because	because	SCONJ
ftr-343	739	41	they	they	PRON
ftr-343	739	42	are	be	AUX
ftr-343	739	43	based	base	VERB
ftr-343	739	44	on	on	ADP
ftr-343	739	45	ppms	ppm	NOUN
ftr-343	739	46	)	)	PUNCT
ftr-343	739	47	,	,	PUNCT
ftr-343	739	48	ismer	ismer	NOUN
ftr-343	739	49	and	and	CCONJ
ftr-343	739	50	neuhoff	neuhoff	NOUN
ftr-343	739	51	have	have	AUX
ftr-343	739	52	proposed	propose	VERB
ftr-343	739	53	basing	base	VERB
ftr-343	739	54	btas	bta	NOUN
ftr-343	739	55	for	for	ADP
ftr-343	739	56	carbon	carbon	NOUN
ftr-343	739	57	prices	price	NOUN
ftr-343	739	58	on	on	ADP
ftr-343	739	59	carbon	carbon	NOUN
ftr-343	739	60	content	content	NOUN
ftr-343	739	61	under	under	ADP
ftr-343	739	62	“	"	PUNCT
ftr-343	739	63	best	well	ADV
ftr-343	739	64	available	available	ADJ
ftr-343	739	65	technology	technology	NOUN
ftr-343	739	66	,	,	PUNCT
ftr-343	739	67	”	"	PUNCT
ftr-343	739	68	which	which	PRON
ftr-343	739	69	they	they	PRON
ftr-343	739	70	define	define	VERB
ftr-343	739	71	as	as	ADP
ftr-343	739	72	:	:	PUNCT
ftr-343	739	73	for	for	ADP
ftr-343	739	74	example	example	NOUN
ftr-343	739	75	,	,	PUNCT
ftr-343	739	76	the	the	DET
ftr-343	739	77	most	most	ADV
ftr-343	739	78	effective	effective	ADJ
ftr-343	739	79	and	and	CCONJ
ftr-343	739	80	advanced	advanced	ADJ
ftr-343	739	81	stage	stage	NOUN
ftr-343	739	82	in	in	ADP
ftr-343	739	83	the	the	DET
ftr-343	739	84	development	development	NOUN
ftr-343	739	85	of	of	ADP
ftr-343	739	86	activities	activity	NOUN
ftr-343	739	87	and	and	CCONJ
ftr-343	739	88	their	their	PRON
ftr-343	739	89	methods	method	NOUN
ftr-343	739	90	of	of	ADP
ftr-343	739	91	operations	operation	NOUN
ftr-343	739	92	which	which	PRON
ftr-343	739	93	indicate	indicate	VERB
ftr-343	739	94	the	the	DET
ftr-343	739	95	practical	practical	ADJ
ftr-343	739	96	suitability	suitability	NOUN
ftr-343	739	97	for	for	ADP
ftr-343	739	98	providing	provide	VERB
ftr-343	739	99	in	in	ADP
ftr-343	739	100	principle	principle	NOUN
ftr-343	739	101	the	the	DET
ftr-343	739	102	basis	basis	NOUN
ftr-343	739	103	for	for	ADP
ftr-343	739	104	emissions	emission	NOUN
ftr-343	739	105	limit	limit	NOUN
ftr-343	739	106	values	value	NOUN
ftr-343	739	107	designed	design	VERB
ftr-343	739	108	to	to	PART
ftr-343	739	109	prevent	prevent	VERB
ftr-343	739	110	and	and	CCONJ
ftr-343	739	111	,	,	PUNCT
ftr-343	739	112	where	where	SCONJ
ftr-343	739	113	that	that	PRON
ftr-343	739	114	is	be	AUX
ftr-343	739	115	not	not	PART
ftr-343	739	116	practicable	practicable	ADJ
ftr-343	739	117	,	,	PUNCT
ftr-343	739	118	generally	generally	ADV
ftr-343	739	119	to	to	PART
ftr-343	739	120	reduce	reduce	VERB
ftr-343	739	121	emissions	emission	NOUN
ftr-343	739	122	and	and	CCONJ
ftr-343	739	123	the	the	DET
ftr-343	739	124	impact	impact	NOUN
ftr-343	739	125	on	on	ADP
ftr-343	739	126	the	the	DET
ftr-343	739	127	environment	environment	NOUN
ftr-343	739	128	as	as	ADP
ftr-343	739	129	a	a	DET
ftr-343	739	130	whole	whole	NOUN
ftr-343	739	131	.	.	PUNCT
ftr-343	739	132	.	.	PUNCT
ftr-343	740	1	.	.	PUNCT
ftr-343	741	1	.102	.102	NUM
ftr-343	742	1	use	use	NOUN
ftr-343	742	2	of	of	ADP
ftr-343	742	3	the	the	DET
ftr-343	742	4	best	good	ADJ
ftr-343	742	5	availability	availability	NOUN
ftr-343	742	6	technology	technology	NOUN
ftr-343	742	7	to	to	PART
ftr-343	742	8	calculate	calculate	VERB
ftr-343	742	9	btas	bta	NOUN
ftr-343	742	10	would	would	AUX
ftr-343	742	11	generally	generally	ADV
ftr-343	742	12	be	be	AUX
ftr-343	742	13	immune	immune	ADJ
ftr-343	742	14	from	from	ADP
ftr-343	742	15	challenge	challenge	NOUN
ftr-343	742	16	,	,	PUNCT
ftr-343	742	17	as	as	SCONJ
ftr-343	742	18	it	it	PRON
ftr-343	742	19	would	would	AUX
ftr-343	742	20	assure	assure	VERB
ftr-343	742	21	that	that	SCONJ
ftr-343	742	22	discrimination	discrimination	NOUN
ftr-343	742	23	against	against	ADP
ftr-343	742	24	imports	import	NOUN
ftr-343	742	25	could	could	AUX
ftr-343	742	26	not	not	PART
ftr-343	742	27	occur.103	occur.103	VERB
ftr-343	742	28	ismer	ismer	NOUN
ftr-343	742	29	and	and	CCONJ
ftr-343	742	30	neuhoff	neuhoff	NOUN
ftr-343	742	31	place	place	NOUN
ftr-343	742	32	great	great	ADJ
ftr-343	742	33	weight	weight	NOUN
ftr-343	742	34	on	on	ADP
ftr-343	742	35	this	this	DET
ftr-343	742	36	objective	objective	NOUN
ftr-343	742	37	,	,	PUNCT
ftr-343	742	38	stating	state	VERB
ftr-343	742	39	,	,	PUNCT
ftr-343	742	40	“	"	PUNCT
ftr-343	742	41	the	the	DET
ftr-343	742	42	choice	choice	NOUN
ftr-343	742	43	should	should	AUX
ftr-343	742	44	be	be	AUX
ftr-343	742	45	made	make	VERB
ftr-343	742	46	in	in	ADP
ftr-343	742	47	such	such	DET
ftr-343	742	48	a	a	DET
ftr-343	742	49	way	way	NOUN
ftr-343	742	50	that	that	PRON
ftr-343	742	51	no	no	DET
ftr-343	742	52	-	-	PUNCT
ftr-343	742	53	one	one	NOUN
ftr-343	742	54	has	have	VERB
ftr-343	742	55	reason	reason	NOUN
ftr-343	742	56	to	to	PART
ftr-343	742	57	suspect	suspect	VERB
ftr-343	742	58	the	the	DET
ftr-343	742	59	intention	intention	NOUN
ftr-343	742	60	of	of	ADP
ftr-343	742	61	the	the	DET
ftr-343	742	62	adjustment	adjustment	NOUN
ftr-343	742	63	is	be	AUX
ftr-343	742	64	to	to	PART
ftr-343	742	65	discriminate	discriminate	VERB
ftr-343	742	66	against	against	ADP
ftr-343	742	67	foreign	foreign	PROPN
ftr-343	742	68	producers.104	producers.104	PROPN
ftr-343	742	69	the	the	DET
ftr-343	742	70	chosen	choose	VERB
ftr-343	742	71	product	product	NOUN
ftr-343	742	72	should	should	AUX
ftr-343	742	73	therefore	therefore	ADV
ftr-343	742	74	be	be	AUX
ftr-343	742	75	among	among	ADP
ftr-343	742	76	101	101	NUM
ftr-343	742	77	.	.	PUNCT
ftr-343	743	1	see	see	VERB
ftr-343	743	2	quick	quick	ADJ
ftr-343	743	3	,	,	PUNCT
ftr-343	743	4	supra	supra	ADJ
ftr-343	743	5	note	note	NOUN
ftr-343	743	6	5	5	NUM
ftr-343	743	7	,	,	PUNCT
ftr-343	743	8	at	at	ADP
ftr-343	743	9	175	175	NUM
ftr-343	743	10	.	.	PUNCT
ftr-343	744	1	102	102	NUM
ftr-343	744	2	.	.	PUNCT
ftr-343	745	1	see	see	VERB
ftr-343	745	2	ismer	ismer	NOUN
ftr-343	745	3	&	&	CCONJ
ftr-343	745	4	neuhoff	neuhoff	NOUN
ftr-343	745	5	,	,	PUNCT
ftr-343	745	6	supra	supra	ADJ
ftr-343	745	7	note	note	NOUN
ftr-343	745	8	1	1	NUM
ftr-343	745	9	,	,	PUNCT
ftr-343	745	10	at	at	ADP
ftr-343	745	11	147	147	NUM
ftr-343	745	12	.	.	PUNCT
ftr-343	745	13	103	103	NUM
ftr-343	745	14	.	.	PUNCT
ftr-343	746	1	but	but	CCONJ
ftr-343	746	2	because	because	SCONJ
ftr-343	746	3	of	of	ADP
ftr-343	746	4	the	the	DET
ftr-343	746	5	way	way	NOUN
ftr-343	746	6	bat	bat	NOUN
ftr-343	746	7	is	be	AUX
ftr-343	746	8	defined	define	VERB
ftr-343	746	9	,	,	PUNCT
ftr-343	746	10	it	it	PRON
ftr-343	746	11	is	be	AUX
ftr-343	746	12	possible	possible	ADJ
ftr-343	746	13	that	that	SCONJ
ftr-343	746	14	some	some	DET
ftr-343	746	15	techniques	technique	NOUN
ftr-343	746	16	being	be	AUX
ftr-343	746	17	utilized	utilize	VERB
ftr-343	746	18	are	be	AUX
ftr-343	746	19	less	less	ADJ
ftr-343	746	20	carbon	carbon	NOUN
ftr-343	746	21	-	-	PUNCT
ftr-343	746	22	intensive	intensive	ADJ
ftr-343	746	23	than	than	ADP
ftr-343	746	24	bat	bat	NOUN
ftr-343	746	25	.	.	PUNCT
ftr-343	747	1	104	104	NUM
ftr-343	747	2	.	.	PUNCT
ftr-343	747	3	ismer	ismer	PROPN
ftr-343	747	4	&	&	CCONJ
ftr-343	747	5	neuhoff	neuhoff	NOUN
ftr-343	747	6	,	,	PUNCT
ftr-343	747	7	supra	supra	ADJ
ftr-343	747	8	note	note	NOUN
ftr-343	747	9	1	1	NUM
ftr-343	747	10	,	,	PUNCT
ftr-343	747	11	at	at	ADP
ftr-343	747	12	156	156	NUM
ftr-343	747	13	.	.	PUNCT
ftr-343	748	1	godard	godard	PROPN
ftr-343	748	2	favors	favor	VERB
ftr-343	748	3	the	the	DET
ftr-343	748	4	use	use	NOUN
ftr-343	748	5	of	of	ADP
ftr-343	748	6	bat	bat	NOUN
ftr-343	748	7	for	for	ADP
ftr-343	748	8	the	the	DET
ftr-343	748	9	same	same	ADJ
ftr-343	748	10	reasons	reason	NOUN
ftr-343	748	11	as	as	ADP
ftr-343	748	12	ismer	ismer	NOUN
ftr-343	748	13	and	and	CCONJ
ftr-343	748	14	neuhoff	neuhoff	NOUN
ftr-343	748	15	.	.	PUNCT
ftr-343	749	1	godard	godard	PROPN
ftr-343	749	2	,	,	PUNCT
ftr-343	749	3	supra	supra	PROPN
ftr-343	749	4	note	note	NOUN
ftr-343	749	5	15	15	NUM
ftr-343	749	6	,	,	PUNCT
ftr-343	749	7	at	at	ADP
ftr-343	749	8	14	14	NUM
ftr-343	749	9	.	.	PUNCT
ftr-343	750	1	but	but	CCONJ
ftr-343	750	2	he	he	PRON
ftr-343	750	3	undermines	undermine	VERB
ftr-343	750	4	the	the	DET
ftr-343	750	5	gatt	gatt	NOUN
ftr-343	750	6	-	-	PUNCT
ftr-343	750	7	legality	legality	NOUN
ftr-343	750	8	of	of	ADP
ftr-343	750	9	bas	bas	PROPN
ftr-343	750	10	based	base	VERB
ftr-343	750	11	on	on	ADP
ftr-343	750	12	bat	bat	NOUN
ftr-343	750	13	by	by	ADP
ftr-343	750	14	suggesting	suggest	VERB
ftr-343	750	15	implicitly	implicitly	ADV
ftr-343	750	16	that	that	SCONJ
ftr-343	750	17	the	the	DET
ftr-343	750	18	object	object	NOUN
ftr-343	750	19	of	of	ADP
ftr-343	750	20	concern	concern	NOUN
ftr-343	750	21	is	be	AUX
ftr-343	750	22	competitiveness	competitiveness	NOUN
ftr-343	750	23	,	,	PUNCT
ftr-343	750	24	not	not	PART
ftr-343	750	25	carbon	carbon	NOUN
ftr-343	750	26	leakage	leakage	NOUN
ftr-343	750	27	,	,	PUNCT
ftr-343	750	28	when	when	SCONJ
ftr-343	750	29	he	he	PRON
ftr-343	750	30	states	state	VERB
ftr-343	750	31	:	:	PUNCT
ftr-343	750	32	2011	2011	NUM
ftr-343	750	33	]	]	PUNCT
ftr-343	750	34	border	border	NOUN
ftr-343	750	35	adjustments	adjustment	NOUN
ftr-343	750	36	for	for	ADP
ftr-343	750	37	carbon	carbon	NOUN
ftr-343	750	38	taxes	taxis	NOUN
ftr-343	750	39	263	263	NUM
ftr-343	750	40	the	the	DET
ftr-343	750	41	products	product	NOUN
ftr-343	750	42	with	with	ADP
ftr-343	750	43	the	the	DET
ftr-343	750	44	lowest	low	ADJ
ftr-343	750	45	co2	co2	NOUN
ftr-343	750	46	(	(	PUNCT
ftr-343	750	47	equivalent	equivalent	ADJ
ftr-343	750	48	)	)	PUNCT
ftr-343	750	49	emission	emission	NOUN
ftr-343	750	50	in	in	ADP
ftr-343	750	51	the	the	DET
ftr-343	750	52	class	class	NOUN
ftr-343	750	53	.	.	PUNCT
ftr-343	751	1	”105	”105	ADJ
ftr-343	751	2	they	they	PRON
ftr-343	751	3	acknowledge	acknowledge	VERB
ftr-343	751	4	,	,	PUNCT
ftr-343	751	5	however	however	ADV
ftr-343	751	6	,	,	PUNCT
ftr-343	751	7	that	that	SCONJ
ftr-343	751	8	this	this	PRON
ftr-343	751	9	implies	imply	VERB
ftr-343	751	10	that	that	SCONJ
ftr-343	751	11	the	the	DET
ftr-343	751	12	more	more	ADV
ftr-343	751	13	divergent	divergent	ADJ
ftr-343	751	14	the	the	DET
ftr-343	751	15	co2	co2	NOUN
ftr-343	751	16	intensity	intensity	NOUN
ftr-343	751	17	of	of	ADP
ftr-343	751	18	the	the	DET
ftr-343	751	19	production	production	NOUN
ftr-343	751	20	of	of	ADP
ftr-343	751	21	different	different	ADJ
ftr-343	751	22	products	product	NOUN
ftr-343	751	23	within	within	ADP
ftr-343	751	24	a	a	DET
ftr-343	751	25	class	class	NOUN
ftr-343	751	26	,	,	PUNCT
ftr-343	751	27	the	the	PRON
ftr-343	751	28	lower	low	ADJ
ftr-343	751	29	the	the	DET
ftr-343	751	30	proportion	proportion	NOUN
ftr-343	751	31	of	of	ADP
ftr-343	751	32	co2	co2	NOUN
ftr-343	751	33	emission	emission	NOUN
ftr-343	751	34	allowance	allowance	NOUN
ftr-343	751	35	costs	cost	NOUN
ftr-343	751	36	that	that	PRON
ftr-343	751	37	can	can	AUX
ftr-343	751	38	be	be	AUX
ftr-343	751	39	adjusted	adjust	VERB
ftr-343	751	40	for	for	ADP
ftr-343	751	41	at	at	ADP
ftr-343	751	42	the	the	DET
ftr-343	751	43	border	border	NOUN
ftr-343	751	44	.	.	PUNCT
ftr-343	752	1	this	this	PRON
ftr-343	752	2	is	be	AUX
ftr-343	752	3	the	the	DET
ftr-343	752	4	main	main	ADJ
ftr-343	752	5	driver	driver	NOUN
ftr-343	752	6	for	for	ADP
ftr-343	752	7	subdividing	subdivide	VERB
ftr-343	752	8	classes	class	NOUN
ftr-343	752	9	with	with	ADP
ftr-343	752	10	non	non	ADJ
ftr-343	752	11	-	-	ADJ
ftr-343	752	12	homogeneous	homogeneous	ADJ
ftr-343	752	13	energy	energy	NOUN
ftr-343	752	14	intensity	intensity	NOUN
ftr-343	752	15	of	of	ADP
ftr-343	752	16	materials	material	NOUN
ftr-343	752	17	and	and	CCONJ
ftr-343	752	18	increasing	increase	VERB
ftr-343	752	19	the	the	DET
ftr-343	752	20	number	number	NOUN
ftr-343	752	21	of	of	ADP
ftr-343	752	22	product	product	NOUN
ftr-343	752	23	classes.106	classes.106	PROPN
ftr-343	752	24	bas	bas	PROPN
ftr-343	752	25	based	base	VERB
ftr-343	752	26	on	on	ADP
ftr-343	752	27	bat	bat	NOUN
ftr-343	752	28	,	,	PUNCT
ftr-343	752	29	or	or	CCONJ
ftr-343	752	30	even	even	ADV
ftr-343	752	31	on	on	ADP
ftr-343	752	32	pmp	pmp	PROPN
ftr-343	752	33	in	in	ADP
ftr-343	752	34	the	the	DET
ftr-343	752	35	importing	import	VERB
ftr-343	752	36	country	country	NOUN
ftr-343	752	37	,	,	PUNCT
ftr-343	752	38	would	would	AUX
ftr-343	752	39	fail	fail	VERB
ftr-343	752	40	to	to	PART
ftr-343	752	41	deal	deal	VERB
ftr-343	752	42	adequately	adequately	ADV
ftr-343	752	43	with	with	ADP
ftr-343	752	44	the	the	DET
ftr-343	752	45	most	most	ADV
ftr-343	752	46	egregious	egregious	ADJ
ftr-343	752	47	cases	case	NOUN
ftr-343	752	48	of	of	ADP
ftr-343	752	49	carbon	carbon	NOUN
ftr-343	752	50	emissions	emission	NOUN
ftr-343	752	51	related	relate	VERB
ftr-343	752	52	to	to	ADP
ftr-343	752	53	imports.107	imports.107	NOUN
ftr-343	752	54	in	in	ADP
ftr-343	752	55	addition	addition	NOUN
ftr-343	752	56	,	,	PUNCT
ftr-343	752	57	being	be	AUX
ftr-343	752	58	independent	independent	ADJ
ftr-343	752	59	of	of	ADP
ftr-343	752	60	the	the	DET
ftr-343	752	61	actions	action	NOUN
ftr-343	752	62	nuclear	nuclear	ADJ
ftr-343	752	63	technology	technology	NOUN
ftr-343	752	64	to	to	PART
ftr-343	752	65	produce	produce	VERB
ftr-343	752	66	electricity	electricity	NOUN
ftr-343	752	67	is	be	AUX
ftr-343	752	68	a	a	DET
ftr-343	752	69	very	very	ADV
ftr-343	752	70	low	low	ADV
ftr-343	752	71	-	-	PUNCT
ftr-343	752	72	emitting	emit	VERB
ftr-343	752	73	one	one	NOUN
ftr-343	752	74	.	.	PUNCT
ftr-343	752	75	.	.	PUNCT
ftr-343	752	76	.	.	PUNCT
ftr-343	753	1	.	.	PUNCT
ftr-343	754	1	though	though	SCONJ
ftr-343	754	2	it	it	PRON
ftr-343	754	3	covers	cover	VERB
ftr-343	754	4	a	a	DET
ftr-343	754	5	significant	significant	ADJ
ftr-343	754	6	part	part	NOUN
ftr-343	754	7	of	of	ADP
ftr-343	754	8	the	the	DET
ftr-343	754	9	power	power	NOUN
ftr-343	754	10	generation	generation	NOUN
ftr-343	754	11	in	in	ADP
ftr-343	754	12	the	the	DET
ftr-343	754	13	eu	eu	PROPN
ftr-343	754	14	(	(	PUNCT
ftr-343	754	15	34	34	NUM
ftr-343	754	16	percent	percent	NOUN
ftr-343	754	17	)	)	PUNCT
ftr-343	754	18	or	or	CCONJ
ftr-343	754	19	in	in	ADP
ftr-343	754	20	the	the	DET
ftr-343	754	21	united	united	PROPN
ftr-343	754	22	states	states	PROPN
ftr-343	754	23	(	(	PUNCT
ftr-343	754	24	20	20	NUM
ftr-343	754	25	percent	percent	NOUN
ftr-343	754	26	)	)	PUNCT
ftr-343	754	27	,	,	PUNCT
ftr-343	754	28	it	it	PRON
ftr-343	754	29	is	be	AUX
ftr-343	754	30	still	still	ADV
ftr-343	754	31	a	a	DET
ftr-343	754	32	minor	minor	ADJ
ftr-343	754	33	part	part	NOUN
ftr-343	754	34	when	when	SCONJ
ftr-343	754	35	compared	compare	VERB
ftr-343	754	36	with	with	ADP
ftr-343	754	37	the	the	DET
ftr-343	754	38	share	share	NOUN
ftr-343	754	39	of	of	ADP
ftr-343	754	40	carbon	carbon	NOUN
ftr-343	754	41	-	-	PUNCT
ftr-343	754	42	fired	fire	VERB
ftr-343	754	43	(	(	PUNCT
ftr-343	754	44	coal	coal	NOUN
ftr-343	754	45	and	and	CCONJ
ftr-343	754	46	gas	gas	NOUN
ftr-343	754	47	)	)	PUNCT
ftr-343	754	48	plants	plant	NOUN
ftr-343	754	49	.	.	PUNCT
ftr-343	755	1	if	if	SCONJ
ftr-343	755	2	this	this	DET
ftr-343	755	3	nuclear	nuclear	ADJ
ftr-343	755	4	technology	technology	NOUN
ftr-343	755	5	were	be	AUX
ftr-343	755	6	to	to	PART
ftr-343	755	7	be	be	AUX
ftr-343	755	8	taken	take	VERB
ftr-343	755	9	as	as	ADP
ftr-343	755	10	the	the	DET
ftr-343	755	11	bat	bat	NOUN
ftr-343	755	12	for	for	ADP
ftr-343	755	13	determining	determine	VERB
ftr-343	755	14	the	the	DET
ftr-343	755	15	cbas	cbas	NOUN
ftr-343	756	1	[	[	X
ftr-343	756	2	climate	climate	NOUN
ftr-343	756	3	border	border	NOUN
ftr-343	756	4	adjustments	adjustment	NOUN
ftr-343	756	5	]	]	PUNCT
ftr-343	756	6	,	,	PUNCT
ftr-343	756	7	the	the	DET
ftr-343	756	8	latter	latter	ADJ
ftr-343	756	9	would	would	AUX
ftr-343	756	10	be	be	AUX
ftr-343	756	11	nearly	nearly	ADV
ftr-343	756	12	nil	nil	ADJ
ftr-343	756	13	,	,	PUNCT
ftr-343	756	14	which	which	PRON
ftr-343	756	15	would	would	AUX
ftr-343	756	16	miss	miss	VERB
ftr-343	756	17	the	the	DET
ftr-343	756	18	predominant	predominant	ADJ
ftr-343	756	19	weight	weight	NOUN
ftr-343	756	20	of	of	ADP
ftr-343	756	21	emissions	emission	NOUN
ftr-343	756	22	of	of	ADP
ftr-343	756	23	the	the	DET
ftr-343	756	24	power	power	NOUN
ftr-343	756	25	generation	generation	NOUN
ftr-343	756	26	sector	sector	NOUN
ftr-343	756	27	in	in	ADP
ftr-343	756	28	the	the	DET
ftr-343	756	29	ets	et	NOUN
ftr-343	756	30	(	(	PUNCT
ftr-343	756	31	75	75	NUM
ftr-343	756	32	percent	percent	NOUN
ftr-343	756	33	)	)	PUNCT
ftr-343	756	34	and	and	CCONJ
ftr-343	756	35	considerably	considerably	ADV
ftr-343	756	36	underestimate	underestimate	VERB
ftr-343	756	37	the	the	DET
ftr-343	756	38	impact	impact	NOUN
ftr-343	756	39	of	of	ADP
ftr-343	756	40	carbon	carbon	NOUN
ftr-343	756	41	constraints	constraint	NOUN
ftr-343	756	42	imposed	impose	VERB
ftr-343	756	43	on	on	ADP
ftr-343	756	44	power	power	NOUN
ftr-343	756	45	generation	generation	NOUN
ftr-343	756	46	in	in	ADP
ftr-343	756	47	the	the	DET
ftr-343	756	48	eu	eu	PROPN
ftr-343	756	49	and	and	CCONJ
ftr-343	756	50	,	,	PUNCT
ftr-343	756	51	with	with	ADP
ftr-343	756	52	expected	expect	VERB
ftr-343	756	53	passthrough	passthrough	NOUN
ftr-343	756	54	of	of	ADP
ftr-343	756	55	costs	cost	NOUN
ftr-343	756	56	on	on	ADP
ftr-343	756	57	downstream	downstream	ADJ
ftr-343	756	58	productions	production	NOUN
ftr-343	756	59	,	,	PUNCT
ftr-343	756	60	on	on	ADP
ftr-343	756	61	costs	cost	NOUN
ftr-343	756	62	borne	bear	VERB
ftr-343	756	63	by	by	ADP
ftr-343	756	64	several	several	ADJ
ftr-343	756	65	ets	et	NOUN
ftr-343	756	66	(	(	PUNCT
ftr-343	756	67	steel	steel	NOUN
ftr-343	756	68	)	)	PUNCT
ftr-343	756	69	and	and	CCONJ
ftr-343	756	70	non	non	ADJ
ftr-343	756	71	-	-	ADJ
ftr-343	756	72	ets	ets	ADJ
ftr-343	756	73	(	(	PUNCT
ftr-343	756	74	aluminium	aluminium	NOUN
ftr-343	756	75	)	)	PUNCT
ftr-343	756	76	producers	producer	NOUN
ftr-343	756	77	.	.	PUNCT
ftr-343	757	1	i	i	PRON
ftr-343	757	2	d.	d.	PROPN
ftr-343	757	3	at	at	ADP
ftr-343	757	4	15	15	NUM
ftr-343	757	5	.	.	PUNCT
ftr-343	758	1	the	the	DET
ftr-343	758	2	real	real	ADJ
ftr-343	758	3	problem	problem	NOUN
ftr-343	758	4	is	be	AUX
ftr-343	758	5	not	not	PART
ftr-343	758	6	that	that	SCONJ
ftr-343	758	7	basing	base	VERB
ftr-343	758	8	bas	bas	PROPN
ftr-343	758	9	on	on	ADP
ftr-343	758	10	emissions	emission	NOUN
ftr-343	758	11	from	from	ADP
ftr-343	758	12	nuclear	nuclear	ADJ
ftr-343	758	13	power	power	NOUN
ftr-343	758	14	understates	understate	VERB
ftr-343	758	15	emissions	emission	NOUN
ftr-343	758	16	from	from	ADP
ftr-343	758	17	power	power	NOUN
ftr-343	758	18	generation	generation	NOUN
ftr-343	758	19	in	in	ADP
ftr-343	758	20	the	the	DET
ftr-343	758	21	eu	eu	PROPN
ftr-343	758	22	,	,	PUNCT
ftr-343	758	23	which	which	PRON
ftr-343	758	24	is	be	AUX
ftr-343	758	25	relevant	relevant	ADJ
ftr-343	758	26	only	only	ADV
ftr-343	758	27	for	for	ADP
ftr-343	758	28	export	export	NOUN
ftr-343	758	29	bas	bas	PROPN
ftr-343	758	30	;	;	PUNCT
ftr-343	758	31	it	it	PRON
ftr-343	758	32	is	be	AUX
ftr-343	758	33	that	that	SCONJ
ftr-343	758	34	it	it	PRON
ftr-343	758	35	may	may	AUX
ftr-343	758	36	understate	understate	VERB
ftr-343	758	37	emissions	emission	NOUN
ftr-343	758	38	related	relate	VERB
ftr-343	758	39	to	to	ADP
ftr-343	758	40	imports	import	NOUN
ftr-343	758	41	.	.	PUNCT
ftr-343	759	1	even	even	ADV
ftr-343	759	2	if	if	SCONJ
ftr-343	759	3	the	the	DET
ftr-343	759	4	pmp	pmp	NOUN
ftr-343	759	5	in	in	ADP
ftr-343	759	6	the	the	DET
ftr-343	759	7	eu	eu	PROPN
ftr-343	759	8	were	be	AUX
ftr-343	759	9	the	the	DET
ftr-343	759	10	basis	basis	NOUN
ftr-343	759	11	for	for	ADP
ftr-343	759	12	import	import	NOUN
ftr-343	759	13	bas	bas	PROPN
ftr-343	759	14	,	,	PUNCT
ftr-343	759	15	to	to	PART
ftr-343	759	16	be	be	AUX
ftr-343	759	17	gatt	gatt	NOUN
ftr-343	759	18	-	-	ADJ
ftr-343	759	19	legal	legal	ADJ
ftr-343	759	20	it	it	PRON
ftr-343	759	21	would	would	AUX
ftr-343	759	22	be	be	AUX
ftr-343	759	23	necessary	necessary	ADJ
ftr-343	759	24	to	to	PART
ftr-343	759	25	allow	allow	VERB
ftr-343	759	26	importers	importer	NOUN
ftr-343	759	27	to	to	PART
ftr-343	759	28	demonstrate	demonstrate	VERB
ftr-343	759	29	lower	low	ADJ
ftr-343	759	30	levels	level	NOUN
ftr-343	759	31	of	of	ADP
ftr-343	759	32	emissions	emission	NOUN
ftr-343	759	33	,	,	PUNCT
ftr-343	759	34	as	as	ADP
ftr-343	759	35	under	under	ADP
ftr-343	759	36	the	the	DET
ftr-343	759	37	superfund	superfund	NOUN
ftr-343	759	38	and	and	CCONJ
ftr-343	759	39	odc	odc	VERB
ftr-343	759	40	taxes	taxis	NOUN
ftr-343	759	41	.	.	PUNCT
ftr-343	760	1	although	although	SCONJ
ftr-343	760	2	godard	godard	PROPN
ftr-343	760	3	would	would	AUX
ftr-343	760	4	allow	allow	VERB
ftr-343	760	5	importers	importer	NOUN
ftr-343	760	6	this	this	DET
ftr-343	760	7	option	option	NOUN
ftr-343	760	8	,	,	PUNCT
ftr-343	760	9	his	his	PRON
ftr-343	760	10	emphasis	emphasis	NOUN
ftr-343	760	11	on	on	ADP
ftr-343	760	12	“	"	PUNCT
ftr-343	760	13	bat	bat	NOUN
ftr-343	760	14	within	within	ADP
ftr-343	760	15	the	the	DET
ftr-343	760	16	predominant	predominant	ADJ
ftr-343	760	17	category	category	NOUN
ftr-343	760	18	of	of	ADP
ftr-343	760	19	technology	technology	NOUN
ftr-343	760	20	in	in	ADP
ftr-343	760	21	use	use	NOUN
ftr-343	760	22	in	in	ADP
ftr-343	760	23	europe	europe	PROPN
ftr-343	760	24	”	"	PUNCT
ftr-343	760	25	(	(	PUNCT
ftr-343	760	26	emphasis	emphasis	NOUN
ftr-343	760	27	added	add	VERB
ftr-343	760	28	)	)	PUNCT
ftr-343	760	29	suggests	suggest	VERB
ftr-343	760	30	a	a	DET
ftr-343	760	31	protectionist	protectionist	ADJ
ftr-343	760	32	intent	intent	NOUN
ftr-343	760	33	.	.	PUNCT
ftr-343	761	1	by	by	ADP
ftr-343	761	2	comparison	comparison	NOUN
ftr-343	761	3	,	,	PUNCT
ftr-343	761	4	avner	avner	PROPN
ftr-343	761	5	avoids	avoid	VERB
ftr-343	761	6	this	this	DET
ftr-343	761	7	error	error	NOUN
ftr-343	761	8	;	;	PUNCT
ftr-343	761	9	he	he	PRON
ftr-343	761	10	writes	write	VERB
ftr-343	761	11	,	,	PUNCT
ftr-343	761	12	“	"	PUNCT
ftr-343	761	13	the	the	DET
ftr-343	761	14	bat	bat	NOUN
ftr-343	761	15	should	should	AUX
ftr-343	761	16	be	be	AUX
ftr-343	761	17	determined	determine	VERB
ftr-343	761	18	by	by	ADP
ftr-343	761	19	taking	take	VERB
ftr-343	761	20	into	into	ADP
ftr-343	761	21	account	account	NOUN
ftr-343	761	22	all	all	DET
ftr-343	761	23	technologies	technology	NOUN
ftr-343	761	24	used	use	VERB
ftr-343	761	25	worldwide	worldwide	ADV
ftr-343	761	26	.	.	PUNCT
ftr-343	761	27	”	"	PUNCT
ftr-343	762	1	avner	avner	PROPN
ftr-343	762	2	,	,	PUNCT
ftr-343	762	3	supra	supra	PROPN
ftr-343	762	4	note	note	PROPN
ftr-343	762	5	15	15	NUM
ftr-343	762	6	,	,	PUNCT
ftr-343	762	7	at	at	ADP
ftr-343	762	8	54	54	NUM
ftr-343	762	9	.	.	PUNCT
ftr-343	762	10	105	105	NUM
ftr-343	762	11	.	.	PUNCT
ftr-343	763	1	ismer	ismer	PROPN
ftr-343	763	2	&	&	CCONJ
ftr-343	763	3	neuhoff	neuhoff	NOUN
ftr-343	763	4	,	,	PUNCT
ftr-343	763	5	supra	supra	ADJ
ftr-343	763	6	note	note	NOUN
ftr-343	763	7	1	1	NUM
ftr-343	763	8	,	,	PUNCT
ftr-343	763	9	at	at	ADP
ftr-343	763	10	156	156	NUM
ftr-343	763	11	.	.	PUNCT
ftr-343	763	12	106	106	NUM
ftr-343	763	13	.	.	PUNCT
ftr-343	764	1	i	i	PRON
ftr-343	764	2	d.	d.	PROPN
ftr-343	764	3	at	at	ADP
ftr-343	764	4	156	156	NUM
ftr-343	764	5	-	-	SYM
ftr-343	764	6	57	57	NUM
ftr-343	764	7	.	.	PUNCT
ftr-343	765	1	107	107	NUM
ftr-343	765	2	.	.	PUNCT
ftr-343	766	1	for	for	ADP
ftr-343	766	2	the	the	DET
ftr-343	766	3	comparative	comparative	ADJ
ftr-343	766	4	carbon	carbon	NOUN
ftr-343	766	5	-	-	PUNCT
ftr-343	766	6	intensity	intensity	NOUN
ftr-343	766	7	of	of	ADP
ftr-343	766	8	production	production	NOUN
ftr-343	766	9	of	of	ADP
ftr-343	766	10	steel	steel	NOUN
ftr-343	766	11	,	,	PUNCT
ftr-343	766	12	chemicals	chemical	NOUN
ftr-343	766	13	,	,	PUNCT
ftr-343	766	14	paper	paper	NOUN
ftr-343	766	15	,	,	PUNCT
ftr-343	766	16	and	and	CCONJ
ftr-343	766	17	cement	cement	NOUN
ftr-343	766	18	in	in	ADP
ftr-343	766	19	various	various	ADJ
ftr-343	766	20	countries	country	NOUN
ftr-343	766	21	,	,	PUNCT
ftr-343	766	22	see	see	VERB
ftr-343	766	23	trevor	trevor	PROPN
ftr-343	766	24	houser	houser	PROPN
ftr-343	766	25	,	,	PUNCT
ftr-343	766	26	rob	rob	PROPN
ftr-343	766	27	bradley	bradley	PROPN
ftr-343	766	28	,	,	PUNCT
ftr-343	766	29	britt	britt	PROPN
ftr-343	766	30	childs	childs	PROPN
ftr-343	766	31	,	,	PUNCT
ftr-343	766	32	jacob	jacob	PROPN
ftr-343	766	33	werksman	werksman	PROPN
ftr-343	766	34	,	,	PUNCT
ftr-343	766	35	&	&	CCONJ
ftr-343	766	36	robber	robber	PROPN
ftr-343	766	37	hellmayr	hellmayr	PROPN
ftr-343	766	38	,	,	PUNCT
ftr-343	766	39	leveling	level	VERB
ftr-343	766	40	the	the	DET
ftr-343	766	41	carbon	carbon	NOUN
ftr-343	766	42	playing	play	VERB
ftr-343	766	43	field	field	NOUN
ftr-343	766	44	:	:	PUNCT
ftr-343	766	45	international	international	ADJ
ftr-343	766	46	competition	competition	NOUN
ftr-343	766	47	and	and	CCONJ
ftr-343	766	48	u.s	u.s	PROPN
ftr-343	766	49	.	.	PROPN
ftr-343	766	50	climate	climate	NOUN
ftr-343	766	51	policy	policy	NOUN
ftr-343	766	52	design	design	NOUN
ftr-343	766	53	46	46	NUM
ftr-343	766	54	-	-	SYM
ftr-343	766	55	51	51	NUM
ftr-343	766	56	(	(	PUNCT
ftr-343	766	57	peterson	peterson	PROPN
ftr-343	766	58	institute	institute	NOUN
ftr-343	766	59	for	for	ADP
ftr-343	766	60	int’l	int’l	NOUN
ftr-343	766	61	econ	econ	NOUN
ftr-343	766	62	.	.	PUNCT
ftr-343	766	63	2008	2008	NUM
ftr-343	766	64	)	)	PUNCT
ftr-343	766	65	.	.	PUNCT
ftr-343	767	1	note	note	VERB
ftr-343	767	2	,	,	PUNCT
ftr-343	767	3	however	however	ADV
ftr-343	767	4	,	,	PUNCT
ftr-343	767	5	that	that	DET
ftr-343	767	6	production	production	NOUN
ftr-343	767	7	in	in	ADP
ftr-343	767	8	developing	develop	VERB
ftr-343	767	9	countries	country	NOUN
ftr-343	767	10	is	be	AUX
ftr-343	767	11	not	not	PART
ftr-343	767	12	necessarily	necessarily	ADV
ftr-343	767	13	more	more	ADJ
ftr-343	767	14	carbon	carbon	NOUN
ftr-343	767	15	-	-	PUNCT
ftr-343	767	16	intensive	intensive	ADJ
ftr-343	767	17	than	than	ADP
ftr-343	767	18	that	that	PRON
ftr-343	767	19	in	in	ADP
ftr-343	767	20	the	the	DET
ftr-343	767	21	developed	develop	VERB
ftr-343	767	22	countries	country	NOUN
ftr-343	767	23	that	that	PRON
ftr-343	767	24	are	be	AUX
ftr-343	767	25	264	264	NUM
ftr-343	767	26	florida	florida	PROPN
ftr-343	767	27	tax	tax	NOUN
ftr-343	767	28	review	review	NOUN
ftr-343	768	1	[	[	X
ftr-343	768	2	vol	vol	NOUN
ftr-343	768	3	.	.	PUNCT
ftr-343	768	4	11:4	11:4	NUM
ftr-343	768	5	of	of	ADP
ftr-343	768	6	the	the	DET
ftr-343	768	7	producer	producer	NOUN
ftr-343	768	8	of	of	ADP
ftr-343	768	9	the	the	DET
ftr-343	768	10	imports	import	NOUN
ftr-343	768	11	,	,	PUNCT
ftr-343	768	12	they	they	PRON
ftr-343	768	13	do	do	AUX
ftr-343	768	14	not	not	PART
ftr-343	768	15	provide	provide	VERB
ftr-343	768	16	any	any	DET
ftr-343	768	17	incentive	incentive	NOUN
ftr-343	768	18	to	to	PART
ftr-343	768	19	reduce	reduce	VERB
ftr-343	768	20	emissions.108	emissions.108	PROPN
ftr-343	768	21	finally	finally	ADV
ftr-343	768	22	,	,	PUNCT
ftr-343	768	23	although	although	SCONJ
ftr-343	768	24	ismer	ismer	NOUN
ftr-343	768	25	and	and	CCONJ
ftr-343	768	26	neuhoff	neuhoff	NOUN
ftr-343	768	27	describe	describe	VERB
ftr-343	768	28	implementation	implementation	NOUN
ftr-343	768	29	of	of	ADP
ftr-343	768	30	btas	bta	NOUN
ftr-343	768	31	based	base	VERB
ftr-343	768	32	on	on	ADP
ftr-343	768	33	bat	bat	NOUN
ftr-343	768	34	as	as	ADP
ftr-343	768	35	“	"	PUNCT
ftr-343	768	36	relatively	relatively	ADV
ftr-343	768	37	simple	simple	ADJ
ftr-343	768	38	,	,	PUNCT
ftr-343	768	39	”	"	PUNCT
ftr-343	768	40	wooders	wooder	NOUN
ftr-343	768	41	,	,	PUNCT
ftr-343	768	42	reinaud	reinaud	VERB
ftr-343	768	43	,	,	PUNCT
ftr-343	768	44	and	and	CCONJ
ftr-343	768	45	cosbey	cosbey	ADJ
ftr-343	768	46	conclude	conclude	NOUN
ftr-343	768	47	,	,	PUNCT
ftr-343	768	48	“	"	PUNCT
ftr-343	768	49	[	[	X
ftr-343	768	50	i]dentifying	i]dentifye	VERB
ftr-343	768	51	a	a	DET
ftr-343	768	52	best	well	ADV
ftr-343	768	53	available	available	ADJ
ftr-343	768	54	technology	technology	NOUN
ftr-343	768	55	is	be	AUX
ftr-343	768	56	not	not	PART
ftr-343	768	57	always	always	ADV
ftr-343	768	58	straightforward	straightforward	ADJ
ftr-343	768	59	and	and	CCONJ
ftr-343	768	60	.	.	PUNCT
ftr-343	768	61	.	.	PUNCT
ftr-343	768	62	.	.	PUNCT
ftr-343	769	1	the	the	DET
ftr-343	769	2	range	range	NOUN
ftr-343	769	3	of	of	ADP
ftr-343	769	4	ghg	ghg	PROPN
ftr-343	769	5	emission	emission	NOUN
ftr-343	769	6	factors	factor	NOUN
ftr-343	769	7	can	can	AUX
ftr-343	769	8	be	be	AUX
ftr-343	769	9	very	very	ADV
ftr-343	769	10	wide	wide	ADJ
ftr-343	769	11	.	.	PUNCT
ftr-343	770	1	”109	”109	VERB
ftr-343	770	2	indeed	indeed	ADV
ftr-343	770	3	,	,	PUNCT
ftr-343	770	4	ismer	ismer	NOUN
ftr-343	770	5	and	and	CCONJ
ftr-343	770	6	neuhoff	neuhoff	NOUN
ftr-343	770	7	mention	mention	VERB
ftr-343	770	8	several	several	ADJ
ftr-343	770	9	problematic	problematic	ADJ
ftr-343	770	10	issues	issue	NOUN
ftr-343	770	11	,	,	PUNCT
ftr-343	770	12	including	include	VERB
ftr-343	770	13	the	the	DET
ftr-343	770	14	definition	definition	NOUN
ftr-343	770	15	of	of	ADP
ftr-343	770	16	product	product	NOUN
ftr-343	770	17	classes	class	NOUN
ftr-343	770	18	,	,	PUNCT
ftr-343	770	19	the	the	DET
ftr-343	770	20	treatment	treatment	NOUN
ftr-343	770	21	of	of	ADP
ftr-343	770	22	intra	intra	ADJ
ftr-343	770	23	-	-	ADJ
ftr-343	770	24	class	class	ADJ
ftr-343	770	25	variations	variation	NOUN
ftr-343	770	26	in	in	ADP
ftr-343	770	27	energy	energy	NOUN
ftr-343	770	28	-	-	PUNCT
ftr-343	770	29	intensity	intensity	NOUN
ftr-343	770	30	,	,	PUNCT
ftr-343	770	31	which	which	DET
ftr-343	770	32	technology	technology	NOUN
ftr-343	770	33	should	should	AUX
ftr-343	770	34	be	be	AUX
ftr-343	770	35	considered	consider	VERB
ftr-343	770	36	in	in	ADP
ftr-343	770	37	calculating	calculate	VERB
ftr-343	770	38	the	the	DET
ftr-343	770	39	carbon	carbon	NOUN
ftr-343	770	40	content	content	NOUN
ftr-343	770	41	of	of	ADP
ftr-343	770	42	traded	trade	VERB
ftr-343	770	43	goods	good	NOUN
ftr-343	770	44	under	under	ADP
ftr-343	770	45	bat	bat	NOUN
ftr-343	770	46	,	,	PUNCT
ftr-343	770	47	and	and	CCONJ
ftr-343	770	48	how	how	SCONJ
ftr-343	770	49	to	to	PART
ftr-343	770	50	choose	choose	VERB
ftr-343	770	51	the	the	DET
ftr-343	770	52	energy	energy	NOUN
ftr-343	770	53	source	source	NOUN
ftr-343	770	54	used	use	VERB
ftr-343	770	55	in	in	ADP
ftr-343	770	56	making	make	VERB
ftr-343	770	57	these	these	DET
ftr-343	770	58	calculations	calculation	NOUN
ftr-343	770	59	–	–	PUNCT
ftr-343	770	60	an	an	DET
ftr-343	770	61	especially	especially	ADV
ftr-343	770	62	troubling	troubling	ADJ
ftr-343	770	63	issue	issue	NOUN
ftr-343	770	64	in	in	ADP
ftr-343	770	65	the	the	DET
ftr-343	770	66	all	all	ADV
ftr-343	770	67	-	-	PUNCT
ftr-343	770	68	important	important	ADJ
ftr-343	770	69	case	case	NOUN
ftr-343	770	70	of	of	ADP
ftr-343	770	71	electricity	electricity	NOUN
ftr-343	770	72	,	,	PUNCT
ftr-343	770	73	which	which	PRON
ftr-343	770	74	can	can	AUX
ftr-343	770	75	be	be	AUX
ftr-343	770	76	generated	generate	VERB
ftr-343	770	77	using	use	VERB
ftr-343	770	78	no	no	DET
ftr-343	770	79	carbon	carbon	NOUN
ftr-343	770	80	(	(	PUNCT
ftr-343	770	81	wind	wind	NOUN
ftr-343	770	82	,	,	PUNCT
ftr-343	770	83	solar	solar	ADJ
ftr-343	770	84	,	,	PUNCT
ftr-343	770	85	geothermal	geothermal	ADJ
ftr-343	770	86	,	,	PUNCT
ftr-343	770	87	or	or	CCONJ
ftr-343	770	88	hydro	hydro	NOUN
ftr-343	770	89	)	)	PUNCT
ftr-343	770	90	,	,	PUNCT
ftr-343	770	91	relatively	relatively	ADV
ftr-343	770	92	little	little	ADJ
ftr-343	770	93	carbon	carbon	NOUN
ftr-343	770	94	(	(	PUNCT
ftr-343	770	95	gas	gas	NOUN
ftr-343	770	96	)	)	PUNCT
ftr-343	770	97	,	,	PUNCT
ftr-343	770	98	intermediates	intermediate	VERB
ftr-343	770	99	amounts	amount	NOUN
ftr-343	770	100	of	of	ADP
ftr-343	770	101	carbon	carbon	NOUN
ftr-343	770	102	(	(	PUNCT
ftr-343	770	103	oil	oil	NOUN
ftr-343	770	104	)	)	PUNCT
ftr-343	770	105	,	,	PUNCT
ftr-343	770	106	or	or	CCONJ
ftr-343	770	107	substantial	substantial	ADJ
ftr-343	770	108	amounts	amount	NOUN
ftr-343	770	109	of	of	ADP
ftr-343	770	110	carbon	carbon	NOUN
ftr-343	770	111	(	(	PUNCT
ftr-343	770	112	coal).110	coal).110	NOUN
ftr-343	770	113	it	it	PRON
ftr-343	770	114	is	be	AUX
ftr-343	770	115	,	,	PUNCT
ftr-343	770	116	of	of	ADP
ftr-343	770	117	course	course	NOUN
ftr-343	770	118	,	,	PUNCT
ftr-343	770	119	impossible	impossible	ADJ
ftr-343	770	120	to	to	PART
ftr-343	770	121	know	know	VERB
ftr-343	770	122	the	the	DET
ftr-343	770	123	carbon	carbon	NOUN
ftr-343	770	124	intensity	intensity	NOUN
ftr-343	770	125	of	of	ADP
ftr-343	770	126	power	power	NOUN
ftr-343	770	127	taken	take	VERB
ftr-343	770	128	from	from	ADP
ftr-343	770	129	the	the	DET
ftr-343	770	130	grid	grid	NOUN
ftr-343	770	131	,	,	PUNCT
ftr-343	770	132	as	as	ADP
ftr-343	770	133	neuhoff	neuhoff	NOUN
ftr-343	770	134	and	and	CCONJ
ftr-343	770	135	ismer	ismer	NOUN
ftr-343	770	136	,	,	PUNCT
ftr-343	770	137	acknowledge	acknowledge	VERB
ftr-343	770	138	:	:	PUNCT
ftr-343	770	139	“	"	PUNCT
ftr-343	770	140	in	in	ADP
ftr-343	770	141	a	a	DET
ftr-343	770	142	context	context	NOUN
ftr-343	770	143	of	of	ADP
ftr-343	770	144	an	an	DET
ftr-343	770	145	electricity	electricity	NOUN
ftr-343	770	146	grid	grid	NOUN
ftr-343	770	147	,	,	PUNCT
ftr-343	770	148	it	it	PRON
ftr-343	770	149	becomes	become	VERB
ftr-343	770	150	difficult	difficult	ADJ
ftr-343	770	151	to	to	PART
ftr-343	770	152	ascertain	ascertain	VERB
ftr-343	770	153	how	how	SCONJ
ftr-343	770	154	many	many	ADJ
ftr-343	770	155	allowances	allowance	NOUN
ftr-343	770	156	had	have	VERB
ftr-343	770	157	to	to	PART
ftr-343	770	158	be	be	AUX
ftr-343	770	159	surrendered	surrender	VERB
ftr-343	770	160	when	when	SCONJ
ftr-343	770	161	generating	generate	VERB
ftr-343	770	162	the	the	DET
ftr-343	770	163	electricity	electricity	NOUN
ftr-343	770	164	used	use	VERB
ftr-343	770	165	for	for	ADP
ftr-343	770	166	the	the	DET
ftr-343	770	167	production	production	NOUN
ftr-343	770	168	of	of	ADP
ftr-343	770	169	the	the	DET
ftr-343	770	170	good	good	NOUN
ftr-343	770	171	.	.	PUNCT
ftr-343	770	172	”111	”111	PUNCT
ftr-343	770	173	despite	despite	SCONJ
ftr-343	770	174	their	their	PRON
ftr-343	770	175	strong	strong	ADJ
ftr-343	770	176	advocacy	advocacy	NOUN
ftr-343	770	177	of	of	ADP
ftr-343	770	178	bat	bat	NOUN
ftr-343	770	179	,	,	PUNCT
ftr-343	770	180	neuhoff	neuhoff	NOUN
ftr-343	770	181	and	and	CCONJ
ftr-343	770	182	ismer	ismer	NOUN
ftr-343	770	183	would	would	AUX
ftr-343	770	184	considering	consider	VERB
ftr-343	770	185	bas	bas	PROPN
ftr-343	770	186	.	.	PUNCT
ftr-343	771	1	being	be	AUX
ftr-343	771	2	more	more	ADV
ftr-343	771	3	modern	modern	ADJ
ftr-343	771	4	,	,	PUNCT
ftr-343	771	5	many	many	ADJ
ftr-343	771	6	plants	plant	NOUN
ftr-343	771	7	in	in	ADP
ftr-343	771	8	developing	develop	VERB
ftr-343	771	9	countries	country	NOUN
ftr-343	771	10	emit	emit	VERB
ftr-343	771	11	less	less	ADJ
ftr-343	771	12	co2	co2	NOUN
ftr-343	771	13	per	per	ADP
ftr-343	771	14	unit	unit	NOUN
ftr-343	771	15	of	of	ADP
ftr-343	771	16	output	output	NOUN
ftr-343	771	17	than	than	ADP
ftr-343	771	18	their	their	PRON
ftr-343	771	19	counterparts	counterpart	NOUN
ftr-343	771	20	in	in	ADP
ftr-343	771	21	advanced	advanced	ADJ
ftr-343	771	22	countries	country	NOUN
ftr-343	771	23	.	.	PUNCT
ftr-343	772	1	thus	thus	ADV
ftr-343	772	2	,	,	PUNCT
ftr-343	772	3	in	in	ADP
ftr-343	772	4	many	many	ADJ
ftr-343	772	5	instances	instance	NOUN
ftr-343	772	6	bas	bas	PROPN
ftr-343	772	7	based	base	VERB
ftr-343	772	8	on	on	ADP
ftr-343	772	9	actual	actual	ADJ
ftr-343	772	10	emissions	emission	NOUN
ftr-343	772	11	might	might	AUX
ftr-343	772	12	differ	differ	VERB
ftr-343	772	13	little	little	ADJ
ftr-343	772	14	from	from	ADP
ftr-343	772	15	those	those	PRON
ftr-343	772	16	based	base	VERB
ftr-343	772	17	on	on	ADP
ftr-343	772	18	bat	bat	NOUN
ftr-343	772	19	,	,	PUNCT
ftr-343	772	20	especially	especially	ADV
ftr-343	772	21	since	since	SCONJ
ftr-343	772	22	it	it	PRON
ftr-343	772	23	can	can	AUX
ftr-343	772	24	be	be	AUX
ftr-343	772	25	expected	expect	VERB
ftr-343	772	26	that	that	SCONJ
ftr-343	772	27	imports	import	NOUN
ftr-343	772	28	will	will	AUX
ftr-343	772	29	come	come	VERB
ftr-343	772	30	from	from	ADP
ftr-343	772	31	the	the	DET
ftr-343	772	32	most	most	ADV
ftr-343	772	33	efficient	efficient	ADJ
ftr-343	772	34	and	and	CCONJ
ftr-343	772	35	lowest	low	ADJ
ftr-343	772	36	-	-	PUNCT
ftr-343	772	37	cost	cost	NOUN
ftr-343	772	38	producers	producer	NOUN
ftr-343	772	39	.	.	PUNCT
ftr-343	773	1	see	see	VERB
ftr-343	773	2	neuhoff	neuhoff	NOUN
ftr-343	773	3	&	&	CCONJ
ftr-343	773	4	ismer	ismer	NOUN
ftr-343	773	5	,	,	PUNCT
ftr-343	773	6	supra	supra	NOUN
ftr-343	773	7	note	note	NOUN
ftr-343	773	8	3	3	NUM
ftr-343	773	9	,	,	PUNCT
ftr-343	773	10	at	at	ADP
ftr-343	773	11	4	4	NUM
ftr-343	773	12	-	-	SYM
ftr-343	773	13	5	5	NUM
ftr-343	773	14	.	.	NUM
ftr-343	773	15	108	108	NUM
ftr-343	773	16	.	.	PUNCT
ftr-343	774	1	see	see	VERB
ftr-343	774	2	supra	supra	PROPN
ftr-343	774	3	note	note	PROPN
ftr-343	774	4	99	99	NUM
ftr-343	774	5	;	;	PUNCT
ftr-343	774	6	see	see	VERB
ftr-343	774	7	also	also	ADV
ftr-343	774	8	wooders	wooder	NOUN
ftr-343	774	9	,	,	PUNCT
ftr-343	774	10	reinaud	reinaud	VERB
ftr-343	774	11	,	,	PUNCT
ftr-343	774	12	&	&	CCONJ
ftr-343	774	13	cosbey	cosbey	PROPN
ftr-343	774	14	,	,	PUNCT
ftr-343	774	15	supra	supra	PROPN
ftr-343	774	16	note	note	NOUN
ftr-343	774	17	1	1	NUM
ftr-343	774	18	,	,	PUNCT
ftr-343	774	19	at	at	ADP
ftr-343	774	20	52	52	NUM
ftr-343	774	21	.	.	PUNCT
ftr-343	775	1	that	that	PRON
ftr-343	775	2	export	export	NOUN
ftr-343	775	3	bas	bas	PROPN
ftr-343	775	4	would	would	AUX
ftr-343	775	5	not	not	PART
ftr-343	775	6	be	be	AUX
ftr-343	775	7	related	relate	VERB
ftr-343	775	8	to	to	ADP
ftr-343	775	9	actual	actual	ADJ
ftr-343	775	10	emissions	emission	NOUN
ftr-343	775	11	would	would	AUX
ftr-343	775	12	be	be	AUX
ftr-343	775	13	an	an	DET
ftr-343	775	14	advantage	advantage	NOUN
ftr-343	775	15	.	.	PUNCT
ftr-343	776	1	thus	thus	ADV
ftr-343	776	2	ismer	ismer	NOUN
ftr-343	776	3	seems	seem	VERB
ftr-343	776	4	to	to	PART
ftr-343	776	5	understate	understate	VERB
ftr-343	776	6	the	the	DET
ftr-343	776	7	case	case	NOUN
ftr-343	776	8	for	for	ADP
ftr-343	776	9	basing	base	VERB
ftr-343	776	10	export	export	NOUN
ftr-343	776	11	bas	bas	X
ftr-343	776	12	on	on	ADP
ftr-343	776	13	bat	bat	NOUN
ftr-343	776	14	when	when	SCONJ
ftr-343	776	15	he	he	PRON
ftr-343	776	16	writes	write	VERB
ftr-343	776	17	,	,	PUNCT
ftr-343	776	18	“	"	PUNCT
ftr-343	776	19	practicality	practicality	NOUN
ftr-343	776	20	requirements	requirement	NOUN
ftr-343	776	21	imply	imply	VERB
ftr-343	776	22	that	that	SCONJ
ftr-343	776	23	the	the	DET
ftr-343	776	24	adjustment	adjustment	NOUN
ftr-343	776	25	should	should	AUX
ftr-343	776	26	be	be	AUX
ftr-343	776	27	fixed	fix	VERB
ftr-343	776	28	at	at	ADP
ftr-343	776	29	a	a	DET
ftr-343	776	30	level	level	NOUN
ftr-343	776	31	that	that	PRON
ftr-343	776	32	is	be	AUX
ftr-343	776	33	independent	independent	ADJ
ftr-343	776	34	of	of	ADP
ftr-343	776	35	actual	actual	ADJ
ftr-343	776	36	emissions	emission	NOUN
ftr-343	776	37	.	.	PUNCT
ftr-343	776	38	”	"	PUNCT
ftr-343	777	1	ismer	ismer	NOUN
ftr-343	777	2	,	,	PUNCT
ftr-343	777	3	supra	supra	PROPN
ftr-343	777	4	note	note	NOUN
ftr-343	777	5	14	14	NUM
ftr-343	777	6	,	,	PUNCT
ftr-343	777	7	at	at	ADP
ftr-343	777	8	223	223	NUM
ftr-343	777	9	.	.	PUNCT
ftr-343	778	1	109	109	NUM
ftr-343	778	2	.	.	PUNCT
ftr-343	778	3	wooders	wooder	NOUN
ftr-343	778	4	,	,	PUNCT
ftr-343	778	5	reinaud	reinaud	VERB
ftr-343	778	6	&	&	CCONJ
ftr-343	778	7	cosbey	cosbey	PROPN
ftr-343	778	8	,	,	PUNCT
ftr-343	778	9	supra	supra	PROPN
ftr-343	778	10	note	note	NOUN
ftr-343	778	11	1	1	NUM
ftr-343	778	12	,	,	PUNCT
ftr-343	778	13	at	at	ADP
ftr-343	778	14	52	52	NUM
ftr-343	778	15	.	.	PUNCT
ftr-343	779	1	for	for	ADP
ftr-343	779	2	a	a	DET
ftr-343	779	3	thorough	thorough	ADJ
ftr-343	779	4	discussion	discussion	NOUN
ftr-343	779	5	of	of	ADP
ftr-343	779	6	the	the	DET
ftr-343	779	7	difficulties	difficulty	NOUN
ftr-343	779	8	of	of	ADP
ftr-343	779	9	measuring	measure	VERB
ftr-343	779	10	the	the	DET
ftr-343	779	11	carbon	carbon	NOUN
ftr-343	779	12	content	content	NOUN
ftr-343	779	13	of	of	ADP
ftr-343	779	14	energy	energy	NOUN
ftr-343	779	15	-	-	PUNCT
ftr-343	779	16	intensive	intensive	ADJ
ftr-343	779	17	products	product	NOUN
ftr-343	779	18	,	,	PUNCT
ftr-343	779	19	see	see	VERB
ftr-343	779	20	julia	julia	PROPN
ftr-343	779	21	reinaud	reinaud	PROPN
ftr-343	779	22	,	,	PUNCT
ftr-343	779	23	issues	issue	NOUN
ftr-343	779	24	behind	behind	ADP
ftr-343	779	25	competitiveness	competitiveness	NOUN
ftr-343	779	26	and	and	CCONJ
ftr-343	779	27	carbon	carbon	NOUN
ftr-343	779	28	leakage	leakage	NOUN
ftr-343	779	29	:	:	PUNCT
ftr-343	779	30	focus	focus	VERB
ftr-343	779	31	on	on	ADP
ftr-343	779	32	heavy	heavy	ADJ
ftr-343	779	33	industry	industry	NOUN
ftr-343	779	34	.	.	PUNCT
ftr-343	780	1	(	(	PUNCT
ftr-343	780	2	int’l	int’l	NUM
ftr-343	780	3	energy	energy	NOUN
ftr-343	780	4	agency	agency	NOUN
ftr-343	780	5	2008	2008	NUM
ftr-343	780	6	)	)	PUNCT
ftr-343	780	7	,	,	PUNCT
ftr-343	780	8	http://www.iea.org/	http://www.iea.org/	ADJ
ftr-343	780	9	textbase	textbase	NOUN
ftr-343	780	10	/	/	SYM
ftr-343	780	11	papers/2008	papers/2008	NOUN
ftr-343	780	12	/	/	SYM
ftr-343	780	13	competitiveness_and_carbon_leakage.pdf	competitiveness_and_carbon_leakage.pdf	NOUN
ftr-343	780	14	.	.	PUNCT
ftr-343	781	1	110	110	NUM
ftr-343	781	2	.	.	PUNCT
ftr-343	781	3	ismer	ismer	NOUN
ftr-343	781	4	&	&	CCONJ
ftr-343	781	5	neuhoff	neuhoff	NOUN
ftr-343	781	6	,	,	PUNCT
ftr-343	781	7	supra	supra	ADJ
ftr-343	781	8	note	note	NOUN
ftr-343	781	9	1	1	NUM
ftr-343	781	10	,	,	PUNCT
ftr-343	781	11	at	at	ADP
ftr-343	781	12	154	154	NUM
ftr-343	781	13	-	-	SYM
ftr-343	781	14	58	58	NUM
ftr-343	781	15	.	.	PUNCT
ftr-343	782	1	bushnell	bushnell	PROPN
ftr-343	782	2	,	,	PUNCT
ftr-343	782	3	supra	supra	PROPN
ftr-343	782	4	note	note	NOUN
ftr-343	782	5	7	7	NUM
ftr-343	782	6	,	,	PUNCT
ftr-343	782	7	examines	examine	VERB
ftr-343	782	8	these	these	DET
ftr-343	782	9	issues	issue	NOUN
ftr-343	782	10	in	in	ADP
ftr-343	782	11	the	the	DET
ftr-343	782	12	context	context	NOUN
ftr-343	782	13	of	of	ADP
ftr-343	782	14	a	a	DET
ftr-343	782	15	cap	cap	NOUN
ftr-343	782	16	-	-	PUNCT
ftr-343	782	17	and	and	CCONJ
ftr-343	782	18	-	-	PUNCT
ftr-343	782	19	trade	trade	NOUN
ftr-343	782	20	system	system	NOUN
ftr-343	782	21	for	for	ADP
ftr-343	782	22	california	california	PROPN
ftr-343	782	23	.	.	PUNCT
ftr-343	783	1	111	111	NUM
ftr-343	783	2	.	.	PUNCT
ftr-343	783	3	neuhoff	neuhoff	NOUN
ftr-343	783	4	and	and	CCONJ
ftr-343	783	5	ismer	ismer	NOUN
ftr-343	783	6	,	,	PUNCT
ftr-343	783	7	supra	supra	NOUN
ftr-343	783	8	note	note	NOUN
ftr-343	783	9	3	3	NUM
ftr-343	783	10	,	,	PUNCT
ftr-343	783	11	at	at	ADP
ftr-343	783	12	8	8	NUM
ftr-343	783	13	.	.	PUNCT
ftr-343	784	1	wooders	wooder	NOUN
ftr-343	784	2	,	,	PUNCT
ftr-343	784	3	reinaud	reinaud	VERB
ftr-343	784	4	&	&	CCONJ
ftr-343	784	5	cosbey	cosbey	PROPN
ftr-343	784	6	ask	ask	VERB
ftr-343	784	7	rhetorically	rhetorically	ADV
ftr-343	784	8	and	and	CCONJ
ftr-343	784	9	respond	respond	VERB
ftr-343	784	10	,	,	PUNCT
ftr-343	784	11	“	"	PUNCT
ftr-343	784	12	is	be	AUX
ftr-343	784	13	it	it	PRON
ftr-343	784	14	really	really	ADV
ftr-343	784	15	possible	possible	ADJ
ftr-343	784	16	to	to	PART
ftr-343	784	17	define	define	VERB
ftr-343	784	18	the	the	DET
ftr-343	784	19	provenance	provenance	NOUN
ftr-343	784	20	of	of	ADP
ftr-343	784	21	electricity	electricity	NOUN
ftr-343	784	22	?	?	PUNCT
ftr-343	785	1	where	where	SCONJ
ftr-343	785	2	the	the	DET
ftr-343	785	3	plant	plant	NOUN
ftr-343	785	4	is	be	AUX
ftr-343	785	5	tied	tie	VERB
ftr-343	785	6	through	through	ADP
ftr-343	785	7	a	a	DET
ftr-343	785	8	physical	physical	ADJ
ftr-343	785	9	connection	connection	NOUN
ftr-343	785	10	,	,	PUNCT
ftr-343	785	11	the	the	DET
ftr-343	785	12	case	case	NOUN
ftr-343	785	13	is	be	AUX
ftr-343	785	14	relatively	relatively	ADV
ftr-343	785	15	simple	simple	ADJ
ftr-343	785	16	.	.	PUNCT
ftr-343	786	1	even	even	ADV
ftr-343	786	2	here	here	ADV
ftr-343	786	3	,	,	PUNCT
ftr-343	786	4	the	the	DET
ftr-343	786	5	electricity	electricity	NOUN
ftr-343	786	6	that	that	PRON
ftr-343	786	7	such	such	DET
ftr-343	786	8	a	a	DET
ftr-343	786	9	plant	plant	NOUN
ftr-343	786	10	generates	generate	NOUN
ftr-343	786	11	would	would	AUX
ftr-343	786	12	find	find	VERB
ftr-343	786	13	ready	ready	ADJ
ftr-343	786	14	customers	customer	NOUN
ftr-343	786	15	elsewhere	elsewhere	ADV
ftr-343	786	16	.	.	PUNCT
ftr-343	786	17	.	.	PUNCT
ftr-343	786	18	.	.	PUNCT
ftr-343	786	19	.	.	PUNCT
ftr-343	786	20	”	"	PUNCT
ftr-343	787	1	wooders	wooder	NOUN
ftr-343	787	2	,	,	PUNCT
ftr-343	787	3	reinaud	reinaud	VERB
ftr-343	787	4	,	,	PUNCT
ftr-343	787	5	&	&	CCONJ
ftr-343	787	6	cosbey	cosbey	PROPN
ftr-343	787	7	,	,	PUNCT
ftr-343	787	8	supra	supra	PROPN
ftr-343	787	9	note	note	NOUN
ftr-343	787	10	1	1	NUM
ftr-343	787	11	,	,	PUNCT
ftr-343	787	12	at	at	ADP
ftr-343	787	13	46	46	NUM
ftr-343	787	14	n.36	n.36	NOUN
ftr-343	787	15	.	.	PUNCT
ftr-343	788	1	avner	avner	PROPN
ftr-343	788	2	describes	describe	VERB
ftr-343	788	3	the	the	DET
ftr-343	788	4	problem	problem	NOUN
ftr-343	788	5	of	of	ADP
ftr-343	788	6	using	use	VERB
ftr-343	788	7	bat	bat	NOUN
ftr-343	788	8	to	to	PART
ftr-343	788	9	calculate	calculate	VERB
ftr-343	788	10	bas	bas	PROPN
ftr-343	788	11	for	for	ADP
ftr-343	788	12	aluminum	aluminum	NOUN
ftr-343	788	13	,	,	PUNCT
ftr-343	788	14	assuming	assume	VERB
ftr-343	788	15	that	that	SCONJ
ftr-343	788	16	bas	bas	PROPN
ftr-343	788	17	would	would	AUX
ftr-343	788	18	be	be	AUX
ftr-343	788	19	allowed	allow	VERB
ftr-343	788	20	for	for	ADP
ftr-343	788	21	the	the	DET
ftr-343	788	22	carbon	carbon	NOUN
ftr-343	788	23	content	content	NOUN
ftr-343	788	24	of	of	ADP
ftr-343	788	25	electricity	electricity	NOUN
ftr-343	788	26	consumed	consume	VERB
ftr-343	788	27	in	in	ADP
ftr-343	788	28	producing	produce	VERB
ftr-343	788	29	it	it	PRON
ftr-343	788	30	:	:	PUNCT
ftr-343	788	31	2011	2011	NUM
ftr-343	788	32	]	]	PUNCT
ftr-343	788	33	border	border	NOUN
ftr-343	788	34	adjustments	adjustment	NOUN
ftr-343	788	35	for	for	ADP
ftr-343	788	36	carbon	carbon	NOUN
ftr-343	788	37	taxes	taxis	NOUN
ftr-343	788	38	265	265	NUM
ftr-343	788	39	apparently	apparently	ADV
ftr-343	788	40	circumvent	circumvent	VERB
ftr-343	788	41	this	this	DET
ftr-343	788	42	problem	problem	NOUN
ftr-343	788	43	by	by	ADP
ftr-343	788	44	basing	base	VERB
ftr-343	788	45	bas	bas	PROPN
ftr-343	788	46	on	on	ADP
ftr-343	788	47	the	the	DET
ftr-343	788	48	marginal	marginal	ADJ
ftr-343	788	49	cost	cost	NOUN
ftr-343	788	50	of	of	ADP
ftr-343	788	51	electricity	electricity	NOUN
ftr-343	788	52	,	,	PUNCT
ftr-343	788	53	noting	note	VERB
ftr-343	788	54	,	,	PUNCT
ftr-343	788	55	“	"	PUNCT
ftr-343	788	56	[	[	X
ftr-343	788	57	i]n	i]n	NOUN
ftr-343	788	58	most	most	ADJ
ftr-343	788	59	countries	country	NOUN
ftr-343	788	60	all	all	PRON
ftr-343	788	61	available	available	ADJ
ftr-343	788	62	renewable	renewable	ADJ
ftr-343	788	63	generation	generation	NOUN
ftr-343	788	64	will	will	AUX
ftr-343	788	65	be	be	AUX
ftr-343	788	66	used	use	VERB
ftr-343	788	67	,	,	PUNCT
ftr-343	788	68	and	and	CCONJ
ftr-343	788	69	some	some	DET
ftr-343	788	70	electric	electric	ADJ
ftr-343	788	71	power	power	NOUN
ftr-343	788	72	still	still	ADV
ftr-343	788	73	continues	continue	VERB
ftr-343	788	74	to	to	PART
ftr-343	788	75	be	be	AUX
ftr-343	788	76	produced	produce	VERB
ftr-343	788	77	from	from	ADP
ftr-343	788	78	fossil	fossil	ADJ
ftr-343	788	79	fuels	fuel	NOUN
ftr-343	788	80	.	.	PUNCT
ftr-343	789	1	therefore	therefore	ADV
ftr-343	789	2	the	the	DET
ftr-343	789	3	production	production	NOUN
ftr-343	789	4	of	of	ADP
ftr-343	789	5	the	the	DET
ftr-343	789	6	marginal	marginal	ADJ
ftr-343	789	7	unit	unit	NOUN
ftr-343	789	8	of	of	ADP
ftr-343	789	9	the	the	DET
ftr-343	789	10	commodity	commodity	NOUN
ftr-343	789	11	will	will	AUX
ftr-343	789	12	be	be	AUX
ftr-343	789	13	linked	link	VERB
ftr-343	789	14	to	to	ADP
ftr-343	789	15	carbon	carbon	NOUN
ftr-343	789	16	emissions	emission	NOUN
ftr-343	789	17	from	from	ADP
ftr-343	789	18	fossil	fossil	ADJ
ftr-343	789	19	fuels	fuel	NOUN
ftr-343	789	20	.	.	PUNCT
ftr-343	790	1	based	base	VERB
ftr-343	790	2	on	on	ADP
ftr-343	790	3	this	this	DET
ftr-343	790	4	economic	economic	ADJ
ftr-343	790	5	logic	logic	NOUN
ftr-343	790	6	,	,	PUNCT
ftr-343	790	7	border	border	NOUN
ftr-343	790	8	adjustment	adjustment	NOUN
ftr-343	790	9	could	could	AUX
ftr-343	790	10	be	be	AUX
ftr-343	790	11	pursued	pursue	VERB
ftr-343	790	12	based	base	VERB
ftr-343	790	13	on	on	ADP
ftr-343	790	14	the	the	DET
ftr-343	790	15	carbon	carbon	NOUN
ftr-343	790	16	intensity	intensity	NOUN
ftr-343	790	17	of	of	ADP
ftr-343	790	18	the	the	DET
ftr-343	790	19	fossil	fossil	NOUN
ftr-343	790	20	generation	generation	NOUN
ftr-343	790	21	.	.	PUNCT
ftr-343	791	1	”112	”112	PUNCT
ftr-343	791	2	they	they	PRON
ftr-343	791	3	warn	warn	VERB
ftr-343	791	4	,	,	PUNCT
ftr-343	791	5	however	however	ADV
ftr-343	791	6	,	,	PUNCT
ftr-343	791	7	that	that	SCONJ
ftr-343	791	8	“	"	PUNCT
ftr-343	791	9	price	price	NOUN
ftr-343	791	10	increases	increase	NOUN
ftr-343	791	11	under	under	ADP
ftr-343	791	12	such	such	ADJ
ftr-343	791	13	logic	logic	NOUN
ftr-343	791	14	probably	probably	ADV
ftr-343	791	15	could	could	AUX
ftr-343	791	16	not	not	PART
ftr-343	791	17	be	be	AUX
ftr-343	791	18	qualified	qualified	ADJ
ftr-343	791	19	as	as	ADP
ftr-343	791	20	a	a	DET
ftr-343	791	21	tax	tax	NOUN
ftr-343	791	22	under	under	ADP
ftr-343	791	23	article	article	PROPN
ftr-343	791	24	iii	iii	NUM
ftr-343	791	25	gatt	gatt	PROPN
ftr-343	791	26	.	.	PUNCT
ftr-343	792	1	they	they	PRON
ftr-343	792	2	would	would	AUX
ftr-343	792	3	thus	thus	ADV
ftr-343	792	4	have	have	VERB
ftr-343	792	5	to	to	PART
ftr-343	792	6	pass	pass	VERB
ftr-343	792	7	the	the	DET
ftr-343	792	8	test	test	NOUN
ftr-343	792	9	of	of	ADP
ftr-343	792	10	article	article	NOUN
ftr-343	792	11	xx	xx	NUM
ftr-343	793	1	gatt	gatt	PROPN
ftr-343	793	2	,	,	PUNCT
ftr-343	793	3	which	which	PRON
ftr-343	793	4	would	would	AUX
ftr-343	793	5	arguably	arguably	ADV
ftr-343	793	6	mean	mean	VERB
ftr-343	793	7	that	that	SCONJ
ftr-343	793	8	the	the	DET
ftr-343	793	9	adjustment	adjustment	NOUN
ftr-343	793	10	could	could	AUX
ftr-343	793	11	only	only	ADV
ftr-343	793	12	apply	apply	VERB
ftr-343	793	13	to	to	ADP
ftr-343	793	14	importers	importer	NOUN
ftr-343	793	15	.	.	PUNCT
ftr-343	794	1	”113	”113	PROPN
ftr-343	794	2	b.	b.	PROPN
ftr-343	795	1	a	a	DET
ftr-343	795	2	mixed	mixed	ADJ
ftr-343	795	3	system	system	NOUN
ftr-343	795	4	and	and	CCONJ
ftr-343	795	5	most	most	ADV
ftr-343	795	6	-	-	PUNCT
ftr-343	795	7	favored	favor	VERB
ftr-343	795	8	nation	nation	NOUN
ftr-343	795	9	treatment	treatment	NOUN
ftr-343	795	10	much	much	ADJ
ftr-343	795	11	of	of	ADP
ftr-343	795	12	the	the	DET
ftr-343	795	13	literature	literature	NOUN
ftr-343	795	14	on	on	ADP
ftr-343	795	15	the	the	DET
ftr-343	795	16	gatt	gatt	NOUN
ftr-343	795	17	-	-	PUNCT
ftr-343	795	18	legality	legality	NOUN
ftr-343	795	19	of	of	ADP
ftr-343	795	20	bas	bas	PROPN
ftr-343	795	21	for	for	ADP
ftr-343	795	22	carbon	carbon	NOUN
ftr-343	795	23	prices	price	NOUN
ftr-343	795	24	does	do	AUX
ftr-343	795	25	not	not	PART
ftr-343	795	26	take	take	VERB
ftr-343	795	27	account	account	NOUN
ftr-343	795	28	of	of	ADP
ftr-343	795	29	“	"	PUNCT
ftr-343	795	30	the	the	DET
ftr-343	795	31	elephant	elephant	NOUN
ftr-343	795	32	in	in	ADP
ftr-343	795	33	the	the	DET
ftr-343	795	34	room	room	NOUN
ftr-343	795	35	”	"	PUNCT
ftr-343	795	36	—	—	PUNCT
ftr-343	795	37	the	the	DET
ftr-343	795	38	fact	fact	NOUN
ftr-343	795	39	that	that	SCONJ
ftr-343	795	40	,	,	PUNCT
ftr-343	795	41	rather	rather	ADV
ftr-343	795	42	than	than	ADP
ftr-343	795	43	being	be	AUX
ftr-343	795	44	applied	apply	VERB
ftr-343	795	45	to	to	PART
ftr-343	795	46	trade	trade	VERB
ftr-343	795	47	with	with	ADP
ftr-343	795	48	all	all	DET
ftr-343	795	49	nations	nation	NOUN
ftr-343	795	50	,	,	PUNCT
ftr-343	795	51	bas	bas	PROPN
ftr-343	795	52	are	be	AUX
ftr-343	795	53	likely	likely	ADJ
ftr-343	795	54	to	to	PART
ftr-343	795	55	be	be	AUX
ftr-343	795	56	applied	apply	VERB
ftr-343	795	57	only	only	ADV
ftr-343	795	58	to	to	PART
ftr-343	795	59	trade	trade	VERB
ftr-343	795	60	with	with	ADP
ftr-343	795	61	nations	nation	NOUN
ftr-343	795	62	that	that	PRON
ftr-343	795	63	lack	lack	VERB
ftr-343	795	64	comparable	comparable	ADJ
ftr-343	795	65	measures	measure	NOUN
ftr-343	795	66	for	for	ADP
ftr-343	795	67	mitigating	mitigate	VERB
ftr-343	795	68	carbon	carbon	NOUN
ftr-343	795	69	emissions	emission	NOUN
ftr-343	795	70	—	—	PUNCT
ftr-343	795	71	primarily	primarily	ADV
ftr-343	795	72	nations	nation	VERB
ftr-343	795	73	the	the	DET
ftr-343	795	74	kyoto	kyoto	PROPN
ftr-343	795	75	protocol	protocol	PROPN
ftr-343	795	76	exempted	exempt	VERB
ftr-343	795	77	from	from	ADP
ftr-343	795	78	commitments	commitment	NOUN
ftr-343	795	79	to	to	PART
ftr-343	795	80	reduce	reduce	VERB
ftr-343	795	81	emissions.114	emissions.114	NOUN
ftr-343	795	82	no	no	ADV
ftr-343	795	83	matter	matter	ADV
ftr-343	795	84	how	how	SCONJ
ftr-343	795	85	the	the	DET
ftr-343	795	86	issues	issue	NOUN
ftr-343	795	87	discussed	discuss	VERB
ftr-343	795	88	thus	thus	ADV
ftr-343	795	89	far	far	ADV
ftr-343	795	90	are	be	AUX
ftr-343	795	91	resolved	resolve	VERB
ftr-343	795	92	,	,	PUNCT
ftr-343	795	93	the	the	DET
ftr-343	795	94	wto	wto	PROPN
ftr-343	795	95	would	would	AUX
ftr-343	795	96	almost	almost	ADV
ftr-343	795	97	certainly	certainly	ADV
ftr-343	795	98	find	find	VERB
ftr-343	795	99	that	that	SCONJ
ftr-343	795	100	such	such	DET
ftr-343	795	101	a	a	DET
ftr-343	795	102	“	"	PUNCT
ftr-343	795	103	mixed	mixed	ADJ
ftr-343	795	104	”	"	PUNCT
ftr-343	795	105	system	system	NOUN
ftr-343	795	106	violates	violate	VERB
ftr-343	795	107	article	article	NOUN
ftr-343	795	108	i	i	PRON
ftr-343	795	109	of	of	ADP
ftr-343	795	110	the	the	DET
ftr-343	795	111	gatt	gatt	PROPN
ftr-343	795	112	,	,	PUNCT
ftr-343	795	113	which	which	PRON
ftr-343	795	114	prescribes	prescribe	VERB
ftr-343	795	115	most	most	ADV
ftr-343	795	116	-	-	PUNCT
ftr-343	795	117	favored	favor	VERB
ftr-343	795	118	nation	nation	NOUN
ftr-343	795	119	treatment	treatment	NOUN
ftr-343	795	120	.	.	PUNCT
ftr-343	796	1	recent	recent	ADJ
ftr-343	796	2	commentators	commentator	NOUN
ftr-343	796	3	have	have	AUX
ftr-343	796	4	recognized	recognize	VERB
ftr-343	796	5	this	this	DET
ftr-343	796	6	implication	implication	NOUN
ftr-343	796	7	of	of	ADP
ftr-343	796	8	applying	apply	VERB
ftr-343	796	9	bas	bas	PROPN
ftr-343	796	10	only	only	ADV
ftr-343	796	11	to	to	PART
ftr-343	796	12	trade	trade	VERB
ftr-343	796	13	with	with	ADP
ftr-343	796	14	some	some	DET
ftr-343	796	15	countries	country	NOUN
ftr-343	796	16	.	.	PUNCT
ftr-343	797	1	regarding	regard	VERB
ftr-343	797	2	the	the	DET
ftr-343	797	3	warner	warner	PROPN
ftr-343	797	4	-	-	PUNCT
ftr-343	797	5	lieberman	lieberman	PROPN
ftr-343	797	6	bill115	bill115	PROPN
ftr-343	797	7	(	(	PUNCT
ftr-343	797	8	“	"	PUNCT
ftr-343	797	9	the	the	DET
ftr-343	797	10	climate	climate	NOUN
ftr-343	797	11	security	security	PROPN
ftr-343	797	12	act	act	PROPN
ftr-343	797	13	”	"	PUNCT
ftr-343	797	14	)	)	PUNCT
ftr-343	797	15	,	,	PUNCT
ftr-343	797	16	which	which	PRON
ftr-343	797	17	could	could	AUX
ftr-343	797	18	eventually	eventually	ADV
ftr-343	797	19	require	require	VERB
ftr-343	797	20	that	that	SCONJ
ftr-343	797	21	imports	import	NOUN
ftr-343	797	22	from	from	ADP
ftr-343	797	23	countries	country	NOUN
ftr-343	797	24	that	that	PRON
ftr-343	797	25	do	do	AUX
ftr-343	797	26	not	not	PART
ftr-343	797	27	curtail	curtail	VERB
ftr-343	797	28	emissions	emission	NOUN
ftr-343	797	29	hold	hold	NOUN
ftr-343	797	30	permits	permit	NOUN
ftr-343	797	31	,	,	PUNCT
ftr-343	797	32	hufbauer	hufbauer	NOUN
ftr-343	797	33	,	,	PUNCT
ftr-343	797	34	charnovitz	charnovitz	PROPN
ftr-343	797	35	,	,	PUNCT
ftr-343	797	36	and	and	CCONJ
ftr-343	797	37	kim	kim	PROPN
ftr-343	797	38	write	write	PROPN
ftr-343	797	39	,	,	PUNCT
ftr-343	797	40	“	"	PUNCT
ftr-343	797	41	the	the	DET
ftr-343	797	42	program	program	NOUN
ftr-343	797	43	would	would	AUX
ftr-343	797	44	clearly	clearly	ADV
ftr-343	797	45	be	be	AUX
ftr-343	797	46	a	a	DET
ftr-343	797	47	violation	violation	NOUN
ftr-343	797	48	of	of	ADP
ftr-343	797	49	gatt	gatt	PROPN
ftr-343	797	50	article	article	NOUN
ftr-343	797	51	1:1	1:1	NUM
ftr-343	797	52	because	because	SCONJ
ftr-343	797	53	of	of	ADP
ftr-343	797	54	the	the	DET
ftr-343	797	55	inherent	inherent	ADJ
ftr-343	797	56	origin	origin	NOUN
ftr-343	797	57	-	-	PUNCT
ftr-343	797	58	based	base	VERB
ftr-343	797	59	discrimination	discrimination	NOUN
ftr-343	797	60	.	.	PUNCT
ftr-343	798	1	some	some	DET
ftr-343	798	2	wto	wto	PROPN
ftr-343	798	3	members	member	NOUN
ftr-343	798	4	would	would	AUX
ftr-343	798	5	be	be	AUX
ftr-343	798	6	covered	cover	VERB
ftr-343	798	7	countries	country	NOUN
ftr-343	798	8	and	and	CCONJ
ftr-343	798	9	some	some	PRON
ftr-343	798	10	would	would	AUX
ftr-343	798	11	not	not	PART
ftr-343	798	12	.	.	PUNCT
ftr-343	798	13	”116	”116	PUNCT
ftr-343	798	14	similarly	similarly	ADV
ftr-343	798	15	,	,	PUNCT
ftr-343	798	16	van	van	PROPN
ftr-343	798	17	asselt	asselt	ADJ
ftr-343	798	18	,	,	PUNCT
ftr-343	798	19	brewer	brewer	NOUN
ftr-343	798	20	,	,	PUNCT
ftr-343	798	21	and	and	CCONJ
ftr-343	798	22	mehling	mehling	NOUN
ftr-343	798	23	conclude	conclude	NOUN
ftr-343	798	24	:	:	PUNCT
ftr-343	798	25	it	it	PRON
ftr-343	798	26	should	should	AUX
ftr-343	798	27	be	be	AUX
ftr-343	798	28	clear	clear	ADJ
ftr-343	798	29	that	that	SCONJ
ftr-343	798	30	the	the	DET
ftr-343	798	31	heterogeneity	heterogeneity	NOUN
ftr-343	798	32	of	of	ADP
ftr-343	798	33	emissions	emission	NOUN
ftr-343	798	34	associated	associate	VERB
ftr-343	798	35	with	with	ADP
ftr-343	798	36	the	the	DET
ftr-343	798	37	production	production	NOUN
ftr-343	798	38	of	of	ADP
ftr-343	798	39	electricity	electricity	NOUN
ftr-343	798	40	is	be	AUX
ftr-343	798	41	much	much	ADV
ftr-343	798	42	larger	large	ADJ
ftr-343	798	43	than	than	ADP
ftr-343	798	44	with	with	ADP
ftr-343	798	45	any	any	DET
ftr-343	798	46	other	other	ADJ
ftr-343	798	47	border	border	NOUN
ftr-343	798	48	adjustable	adjustable	ADJ
ftr-343	798	49	basic	basic	ADJ
ftr-343	798	50	material	material	NOUN
ftr-343	798	51	.	.	PUNCT
ftr-343	799	1	therefore	therefore	ADV
ftr-343	799	2	bat	bat	NOUN
ftr-343	799	3	(	(	PUNCT
ftr-343	799	4	let	let	VERB
ftr-343	799	5	’s	’s	NOUN
ftr-343	799	6	say	say	VERB
ftr-343	799	7	hydroelectricity	hydroelectricity	NOUN
ftr-343	799	8	)	)	PUNCT
ftr-343	799	9	would	would	AUX
ftr-343	799	10	not	not	PART
ftr-343	799	11	afford	afford	VERB
ftr-343	799	12	any	any	DET
ftr-343	799	13	protection	protection	NOUN
ftr-343	799	14	to	to	ADP
ftr-343	799	15	domestic	domestic	ADJ
ftr-343	799	16	industries	industry	NOUN
ftr-343	799	17	such	such	ADJ
ftr-343	799	18	as	as	ADP
ftr-343	799	19	aluminium	aluminium	NOUN
ftr-343	799	20	.	.	PUNCT
ftr-343	800	1	we	we	PRON
ftr-343	800	2	thus	thus	ADV
ftr-343	800	3	rule	rule	VERB
ftr-343	800	4	this	this	DET
ftr-343	800	5	option	option	NOUN
ftr-343	800	6	out	out	ADV
ftr-343	800	7	.	.	PUNCT
ftr-343	801	1	avner	avner	PROPN
ftr-343	801	2	,	,	PUNCT
ftr-343	801	3	supra	supra	PROPN
ftr-343	801	4	note	note	PROPN
ftr-343	801	5	15	15	NUM
ftr-343	801	6	,	,	PUNCT
ftr-343	801	7	at	at	ADP
ftr-343	801	8	61	61	NUM
ftr-343	801	9	.	.	PUNCT
ftr-343	802	1	112	112	NUM
ftr-343	802	2	.	.	PUNCT
ftr-343	802	3	neuhoff	neuhoff	PROPN
ftr-343	802	4	&	&	CCONJ
ftr-343	802	5	ismer	ismer	PROPN
ftr-343	802	6	,	,	PUNCT
ftr-343	802	7	supra	supra	NOUN
ftr-343	802	8	note	note	NOUN
ftr-343	802	9	3	3	NUM
ftr-343	802	10	,	,	PUNCT
ftr-343	802	11	at	at	ADP
ftr-343	802	12	8	8	NUM
ftr-343	802	13	.	.	NOUN
ftr-343	802	14	113	113	NUM
ftr-343	802	15	.	.	PUNCT
ftr-343	803	1	i	i	PRON
ftr-343	803	2	d.	d.	PROPN
ftr-343	803	3	114	114	NUM
ftr-343	803	4	.	.	PUNCT
ftr-343	804	1	of	of	ADP
ftr-343	804	2	course	course	NOUN
ftr-343	804	3	,	,	PUNCT
ftr-343	804	4	the	the	DET
ftr-343	804	5	elephant	elephant	NOUN
ftr-343	804	6	was	be	AUX
ftr-343	804	7	not	not	PART
ftr-343	804	8	yet	yet	ADV
ftr-343	804	9	in	in	ADP
ftr-343	804	10	the	the	DET
ftr-343	804	11	room	room	NOUN
ftr-343	804	12	when	when	SCONJ
ftr-343	804	13	much	much	ADJ
ftr-343	804	14	of	of	ADP
ftr-343	804	15	this	this	DET
ftr-343	804	16	literature	literature	NOUN
ftr-343	804	17	was	be	AUX
ftr-343	804	18	written	write	VERB
ftr-343	804	19	.	.	PUNCT
ftr-343	805	1	it	it	PRON
ftr-343	805	2	appeared	appear	VERB
ftr-343	805	3	only	only	ADV
ftr-343	805	4	once	once	SCONJ
ftr-343	805	5	it	it	PRON
ftr-343	805	6	became	become	VERB
ftr-343	805	7	obvious	obvious	ADJ
ftr-343	805	8	that	that	SCONJ
ftr-343	805	9	not	not	PART
ftr-343	805	10	all	all	DET
ftr-343	805	11	gatt	gatt	NOUN
ftr-343	805	12	signatories	signatory	NOUN
ftr-343	805	13	would	would	AUX
ftr-343	805	14	limit	limit	VERB
ftr-343	805	15	carbon	carbon	NOUN
ftr-343	805	16	emissions	emission	NOUN
ftr-343	805	17	.	.	PUNCT
ftr-343	806	1	115	115	NUM
ftr-343	806	2	.	.	PUNCT
ftr-343	807	1	s.	s.	PROPN
ftr-343	807	2	2191	2191	NUM
ftr-343	807	3	,	,	PUNCT
ftr-343	807	4	110th	110th	ADJ
ftr-343	807	5	cong	cong	NOUN
ftr-343	807	6	.	.	PUNCT
ftr-343	808	1	(	(	PUNCT
ftr-343	808	2	2007	2007	NUM
ftr-343	808	3	)	)	PUNCT
ftr-343	808	4	.	.	PUNCT
ftr-343	809	1	116	116	NUM
ftr-343	809	2	.	.	PUNCT
ftr-343	810	1	hufbauer	hufbauer	PROPN
ftr-343	810	2	,	,	PUNCT
ftr-343	810	3	charnovitz	charnovitz	PROPN
ftr-343	810	4	,	,	PUNCT
ftr-343	810	5	&	&	CCONJ
ftr-343	810	6	kim	kim	PROPN
ftr-343	810	7	,	,	PUNCT
ftr-343	810	8	supra	supra	PROPN
ftr-343	810	9	note	note	NOUN
ftr-343	810	10	9	9	NUM
ftr-343	810	11	,	,	PUNCT
ftr-343	810	12	at	at	ADP
ftr-343	810	13	82	82	NUM
ftr-343	810	14	.	.	PROPN
ftr-343	810	15	266	266	NUM
ftr-343	810	16	florida	florida	PROPN
ftr-343	810	17	tax	tax	NOUN
ftr-343	810	18	review	review	NOUN
ftr-343	811	1	[	[	X
ftr-343	811	2	vol	vol	NOUN
ftr-343	811	3	.	.	PUNCT
ftr-343	811	4	11:4	11:4	NUM
ftr-343	811	5	if	if	SCONJ
ftr-343	811	6	border	border	NOUN
ftr-343	811	7	adjustments	adjustment	NOUN
ftr-343	811	8	were	be	AUX
ftr-343	811	9	applied	apply	VERB
ftr-343	811	10	to	to	ADP
ftr-343	811	11	‘	'	PUNCT
ftr-343	811	12	like	like	VERB
ftr-343	811	13	’	'	PUNCT
ftr-343	811	14	products	product	NOUN
ftr-343	811	15	based	base	VERB
ftr-343	811	16	on	on	ADP
ftr-343	811	17	their	their	PRON
ftr-343	811	18	country	country	NOUN
ftr-343	811	19	of	of	ADP
ftr-343	811	20	origin	origin	NOUN
ftr-343	811	21	,	,	PUNCT
ftr-343	811	22	favoring	favor	VERB
ftr-343	811	23	products	product	NOUN
ftr-343	811	24	from	from	ADP
ftr-343	811	25	countries	country	NOUN
ftr-343	811	26	with	with	ADP
ftr-343	811	27	stringent	stringent	ADJ
ftr-343	811	28	climate	climate	NOUN
ftr-343	811	29	policies	policy	NOUN
ftr-343	811	30	and	and	CCONJ
ftr-343	811	31	penalizing	penalize	VERB
ftr-343	811	32	products	product	NOUN
ftr-343	811	33	from	from	ADP
ftr-343	811	34	countries	country	NOUN
ftr-343	811	35	with	with	ADP
ftr-343	811	36	weak	weak	ADJ
ftr-343	811	37	or	or	CCONJ
ftr-343	811	38	no	no	PRON
ftr-343	811	39	climate	climate	NOUN
ftr-343	811	40	policies	policy	NOUN
ftr-343	811	41	,	,	PUNCT
ftr-343	811	42	a	a	DET
ftr-343	811	43	violation	violation	NOUN
ftr-343	811	44	of	of	ADP
ftr-343	811	45	this	this	DET
ftr-343	811	46	principle	principle	NOUN
ftr-343	811	47	would	would	AUX
ftr-343	811	48	appear	appear	VERB
ftr-343	811	49	possible	possible	ADJ
ftr-343	811	50	.	.	PUNCT
ftr-343	812	1	this	this	PRON
ftr-343	812	2	appears	appear	VERB
ftr-343	812	3	clearly	clearly	ADV
ftr-343	812	4	to	to	PART
ftr-343	812	5	be	be	AUX
ftr-343	812	6	the	the	DET
ftr-343	812	7	case	case	NOUN
ftr-343	812	8	in	in	ADP
ftr-343	812	9	the	the	DET
ftr-343	812	10	climate	climate	NOUN
ftr-343	812	11	security	security	PROPN
ftr-343	812	12	act	act	PROPN
ftr-343	812	13	,	,	PUNCT
ftr-343	812	14	which	which	PRON
ftr-343	812	15	distinguishes	distinguish	VERB
ftr-343	812	16	between	between	ADP
ftr-343	812	17	countries	country	NOUN
ftr-343	812	18	taking	take	VERB
ftr-343	812	19	‘	'	PUNCT
ftr-343	812	20	comparable	comparable	ADJ
ftr-343	812	21	action	action	NOUN
ftr-343	812	22	’	'	PUNCT
ftr-343	812	23	and	and	CCONJ
ftr-343	812	24	those	those	PRON
ftr-343	812	25	that	that	PRON
ftr-343	812	26	do	do	AUX
ftr-343	812	27	not.117	not.117	VERB
ftr-343	812	28	finally	finally	ADV
ftr-343	812	29	,	,	PUNCT
ftr-343	812	30	wiers	wier	NOUN
ftr-343	812	31	concludes	conclude	VERB
ftr-343	812	32	,	,	PUNCT
ftr-343	812	33	“	"	PUNCT
ftr-343	812	34	i	i	PRON
ftr-343	812	35	see	see	VERB
ftr-343	812	36	basically	basically	ADV
ftr-343	812	37	no	no	DET
ftr-343	812	38	escape	escape	NOUN
ftr-343	812	39	from	from	ADP
ftr-343	812	40	infringement	infringement	NOUN
ftr-343	812	41	of	of	ADP
ftr-343	812	42	the	the	DET
ftr-343	812	43	mfn	mfn	PROPN
ftr-343	812	44	clause	clause	NOUN
ftr-343	812	45	in	in	ADP
ftr-343	812	46	gatt	gatt	PROPN
ftr-343	812	47	article	article	NOUN
ftr-343	812	48	i	i	PRON
ftr-343	812	49	;	;	PUNCT
ftr-343	812	50	whether	whether	SCONJ
ftr-343	812	51	importers	importer	NOUN
ftr-343	812	52	need	need	VERB
ftr-343	812	53	to	to	PART
ftr-343	812	54	buy	buy	VERB
ftr-343	812	55	emission	emission	NOUN
ftr-343	812	56	rights	right	NOUN
ftr-343	812	57	will	will	AUX
ftr-343	812	58	depend	depend	VERB
ftr-343	812	59	on	on	ADP
ftr-343	812	60	whether	whether	SCONJ
ftr-343	812	61	they	they	PRON
ftr-343	812	62	are	be	AUX
ftr-343	812	63	exporting	export	VERB
ftr-343	812	64	from	from	ADP
ftr-343	812	65	a	a	DET
ftr-343	812	66	country	country	NOUN
ftr-343	812	67	deemed	deem	VERB
ftr-343	812	68	to	to	PART
ftr-343	812	69	be	be	AUX
ftr-343	812	70	applying	apply	VERB
ftr-343	812	71	comparable	comparable	ADJ
ftr-343	812	72	or	or	CCONJ
ftr-343	812	73	otherwise	otherwise	ADV
ftr-343	812	74	satisfactory	satisfactory	ADJ
ftr-343	812	75	emission	emission	NOUN
ftr-343	812	76	restrictions	restriction	NOUN
ftr-343	812	77	.	.	PUNCT
ftr-343	813	1	”118	”118	VERB
ftr-343	813	2	in	in	ADP
ftr-343	813	3	reaching	reach	VERB
ftr-343	813	4	the	the	DET
ftr-343	813	5	same	same	ADJ
ftr-343	813	6	conclusion	conclusion	NOUN
ftr-343	813	7	,	,	PUNCT
ftr-343	813	8	quick	quick	ADJ
ftr-343	813	9	notes	note	NOUN
ftr-343	813	10	that	that	SCONJ
ftr-343	813	11	the	the	DET
ftr-343	813	12	prohibition	prohibition	NOUN
ftr-343	813	13	against	against	ADP
ftr-343	813	14	discrimination	discrimination	NOUN
ftr-343	813	15	in	in	ADP
ftr-343	813	16	article	article	NOUN
ftr-343	813	17	i	i	PRON
ftr-343	813	18	is	be	AUX
ftr-343	813	19	“	"	PUNCT
ftr-343	813	20	categorical	categorical	ADJ
ftr-343	813	21	.	.	PUNCT
ftr-343	814	1	”119	”119	PROPN
ftr-343	814	2	a	a	DET
ftr-343	814	3	mixed	mixed	ADJ
ftr-343	814	4	system	system	NOUN
ftr-343	814	5	could	could	AUX
ftr-343	814	6	only	only	ADV
ftr-343	814	7	be	be	AUX
ftr-343	814	8	saved	save	VERB
ftr-343	814	9	by	by	ADP
ftr-343	814	10	a	a	DET
ftr-343	814	11	successful	successful	ADJ
ftr-343	814	12	appeal	appeal	NOUN
ftr-343	814	13	under	under	ADP
ftr-343	814	14	the	the	DET
ftr-343	814	15	general	general	ADJ
ftr-343	814	16	exceptions	exception	NOUN
ftr-343	814	17	provisions	provision	NOUN
ftr-343	814	18	of	of	ADP
ftr-343	814	19	article	article	NOUN
ftr-343	814	20	xx	xx	NUM
ftr-343	814	21	of	of	ADP
ftr-343	814	22	the	the	DET
ftr-343	814	23	gatt	gatt	PROPN
ftr-343	814	24	.	.	PUNCT
ftr-343	815	1	the	the	DET
ftr-343	815	2	fact	fact	NOUN
ftr-343	815	3	that	that	SCONJ
ftr-343	815	4	the	the	DET
ftr-343	815	5	kyoto	kyoto	PROPN
ftr-343	815	6	protocol	protocol	PROPN
ftr-343	815	7	exempted	exempt	VERB
ftr-343	815	8	developing	develop	VERB
ftr-343	815	9	countries	country	NOUN
ftr-343	815	10	from	from	ADP
ftr-343	815	11	commitments	commitment	NOUN
ftr-343	815	12	to	to	PART
ftr-343	815	13	reduce	reduce	VERB
ftr-343	815	14	emissions	emission	NOUN
ftr-343	815	15	would	would	AUX
ftr-343	815	16	likely	likely	ADV
ftr-343	815	17	undermine	undermine	VERB
ftr-343	815	18	such	such	DET
ftr-343	815	19	an	an	DET
ftr-343	815	20	appeal	appeal	NOUN
ftr-343	815	21	,	,	PUNCT
ftr-343	815	22	even	even	ADV
ftr-343	815	23	if	if	SCONJ
ftr-343	815	24	it	it	PRON
ftr-343	815	25	would	would	AUX
ftr-343	815	26	otherwise	otherwise	ADV
ftr-343	815	27	be	be	AUX
ftr-343	815	28	sustained	sustain	VERB
ftr-343	815	29	.	.	PUNCT
ftr-343	816	1	c.	c.	NOUN
ftr-343	816	2	the	the	DET
ftr-343	816	3	shrimp	shrimp	NOUN
ftr-343	816	4	-	-	PUNCT
ftr-343	816	5	turtle	turtle	NOUN
ftr-343	816	6	decision	decision	NOUN
ftr-343	816	7	:	:	PUNCT
ftr-343	816	8	setting	set	VERB
ftr-343	816	9	the	the	DET
ftr-343	816	10	stage	stage	NOUN
ftr-343	816	11	for	for	ADP
ftr-343	816	12	article	article	NOUN
ftr-343	816	13	xx	xx	NUM
ftr-343	816	14	before	before	ADP
ftr-343	816	15	turning	turn	VERB
ftr-343	816	16	to	to	ADP
ftr-343	816	17	a	a	DET
ftr-343	816	18	detailed	detailed	ADJ
ftr-343	816	19	examination	examination	NOUN
ftr-343	816	20	of	of	ADP
ftr-343	816	21	article	article	NOUN
ftr-343	816	22	xx	xx	NUM
ftr-343	816	23	,	,	PUNCT
ftr-343	816	24	it	it	PRON
ftr-343	816	25	will	will	AUX
ftr-343	816	26	be	be	AUX
ftr-343	816	27	useful	useful	ADJ
ftr-343	816	28	to	to	PART
ftr-343	816	29	set	set	VERB
ftr-343	816	30	the	the	DET
ftr-343	816	31	stage	stage	NOUN
ftr-343	816	32	by	by	ADP
ftr-343	816	33	reviewing	review	VERB
ftr-343	816	34	the	the	DET
ftr-343	816	35	wto	wto	PROPN
ftr-343	816	36	appellate	appellate	ADJ
ftr-343	816	37	body	body	NOUN
ftr-343	816	38	’s	’s	PART
ftr-343	816	39	decision	decision	NOUN
ftr-343	816	40	in	in	ADP
ftr-343	816	41	the	the	DET
ftr-343	816	42	1998	1998	NUM
ftr-343	816	43	shrimp	shrimp	NOUN
ftr-343	816	44	-	-	PUNCT
ftr-343	816	45	turtle	turtle	NOUN
ftr-343	816	46	case	case	NOUN
ftr-343	816	47	,	,	PUNCT
ftr-343	816	48	an	an	DET
ftr-343	816	49	article	article	NOUN
ftr-343	816	50	xx	xx	NUM
ftr-343	816	51	case	case	NOUN
ftr-343	816	52	that	that	PRON
ftr-343	816	53	is	be	AUX
ftr-343	816	54	widely	widely	ADV
ftr-343	816	55	seen	see	VERB
ftr-343	816	56	as	as	ADP
ftr-343	816	57	signalling	signal	VERB
ftr-343	816	58	that	that	PRON
ftr-343	816	59	,	,	PUNCT
ftr-343	816	60	under	under	ADP
ftr-343	816	61	certain	certain	ADJ
ftr-343	816	62	circumstances	circumstance	NOUN
ftr-343	816	63	,	,	PUNCT
ftr-343	816	64	the	the	DET
ftr-343	816	65	wto	wto	PROPN
ftr-343	816	66	would	would	AUX
ftr-343	816	67	allow	allow	VERB
ftr-343	816	68	btas	bta	NOUN
ftr-343	816	69	for	for	ADP
ftr-343	816	70	taxes	taxis	NOUN
ftr-343	816	71	based	base	VERB
ftr-343	816	72	on	on	ADP
ftr-343	816	73	ppms	ppm	NOUN
ftr-343	816	74	.	.	PUNCT
ftr-343	817	1	it	it	PRON
ftr-343	817	2	reversed	reverse	VERB
ftr-343	817	3	a	a	DET
ftr-343	817	4	contrary	contrary	ADJ
ftr-343	817	5	finding	finding	NOUN
ftr-343	817	6	in	in	ADP
ftr-343	817	7	two	two	NUM
ftr-343	817	8	seemingly	seemingly	ADV
ftr-343	817	9	similar	similar	ADJ
ftr-343	817	10	article	article	NOUN
ftr-343	817	11	xx	xx	NUM
ftr-343	817	12	cases	case	NOUN
ftr-343	817	13	decided	decide	VERB
ftr-343	817	14	only	only	ADV
ftr-343	817	15	a	a	DET
ftr-343	817	16	few	few	ADJ
ftr-343	817	17	years	year	NOUN
ftr-343	817	18	earlier	early	ADV
ftr-343	817	19	.	.	PUNCT
ftr-343	818	1	in	in	ADP
ftr-343	818	2	the	the	DET
ftr-343	818	3	tuna	tuna	NOUN
ftr-343	818	4	-	-	PUNCT
ftr-343	818	5	dolphin	dolphin	NOUN
ftr-343	818	6	cases	case	NOUN
ftr-343	818	7	decided	decide	VERB
ftr-343	818	8	in	in	ADP
ftr-343	818	9	1991	1991	NUM
ftr-343	818	10	and	and	CCONJ
ftr-343	818	11	1994	1994	NUM
ftr-343	818	12	the	the	DET
ftr-343	818	13	gatt	gatt	PROPN
ftr-343	818	14	panel	panel	NOUN
ftr-343	818	15	ruled	rule	VERB
ftr-343	818	16	that	that	SCONJ
ftr-343	818	17	an	an	DET
ftr-343	818	18	import	import	NOUN
ftr-343	818	19	ban	ban	NOUN
ftr-343	818	20	on	on	ADP
ftr-343	818	21	tuna	tuna	NOUN
ftr-343	818	22	could	could	AUX
ftr-343	818	23	not	not	PART
ftr-343	818	24	be	be	AUX
ftr-343	818	25	predicated	predicate	VERB
ftr-343	818	26	on	on	ADP
ftr-343	818	27	the	the	DET
ftr-343	818	28	manner	manner	NOUN
ftr-343	818	29	in	in	ADP
ftr-343	818	30	which	which	PRON
ftr-343	818	31	tuna	tuna	NOUN
ftr-343	818	32	are	be	AUX
ftr-343	818	33	caught	catch	VERB
ftr-343	818	34	,	,	PUNCT
ftr-343	818	35	as	as	ADV
ftr-343	818	36	long	long	ADV
ftr-343	818	37	as	as	SCONJ
ftr-343	818	38	the	the	DET
ftr-343	818	39	product	product	NOUN
ftr-343	818	40	was	be	AUX
ftr-343	818	41	not	not	PART
ftr-343	818	42	affected	affect	VERB
ftr-343	818	43	,	,	PUNCT
ftr-343	818	44	and	and	CCONJ
ftr-343	818	45	–	–	PUNCT
ftr-343	818	46	more	more	ADV
ftr-343	818	47	important	important	ADJ
ftr-343	818	48	in	in	ADP
ftr-343	818	49	the	the	DET
ftr-343	818	50	present	present	ADJ
ftr-343	818	51	context	context	NOUN
ftr-343	818	52	–	–	PUNCT
ftr-343	818	53	that	that	SCONJ
ftr-343	818	54	an	an	DET
ftr-343	818	55	article	article	NOUN
ftr-343	818	56	xx	xx	NUM
ftr-343	818	57	exception	exception	NOUN
ftr-343	818	58	did	do	AUX
ftr-343	818	59	not	not	PART
ftr-343	818	60	117	117	NUM
ftr-343	818	61	.	.	PUNCT
ftr-343	819	1	van	van	NOUN
ftr-343	819	2	asselt	asselt	ADJ
ftr-343	819	3	,	,	PUNCT
ftr-343	819	4	brewer	brewer	NOUN
ftr-343	819	5	,	,	PUNCT
ftr-343	819	6	&	&	CCONJ
ftr-343	819	7	mehling	mehling	PROPN
ftr-343	819	8	,	,	PUNCT
ftr-343	819	9	supra	supra	PROPN
ftr-343	819	10	note	note	PROPN
ftr-343	819	11	8	8	NUM
ftr-343	819	12	,	,	PUNCT
ftr-343	819	13	at	at	ADP
ftr-343	819	14	51	51	NUM
ftr-343	819	15	;	;	PUNCT
ftr-343	819	16	see	see	VERB
ftr-343	819	17	also	also	ADV
ftr-343	819	18	infra	infra	NOUN
ftr-343	819	19	note	note	VERB
ftr-343	819	20	155	155	NUM
ftr-343	819	21	;	;	PUNCT
ftr-343	819	22	holzer	holzer	PROPN
ftr-343	819	23	,	,	PUNCT
ftr-343	819	24	supra	supra	PROPN
ftr-343	819	25	note	note	PROPN
ftr-343	819	26	15	15	NUM
ftr-343	819	27	,	,	PUNCT
ftr-343	819	28	at	at	ADP
ftr-343	819	29	59	59	NUM
ftr-343	819	30	-	-	SYM
ftr-343	819	31	60	60	NUM
ftr-343	819	32	.	.	PUNCT
ftr-343	820	1	bordoff	bordoff	PROPN
ftr-343	820	2	describes	describe	VERB
ftr-343	820	3	some	some	PRON
ftr-343	820	4	of	of	ADP
ftr-343	820	5	the	the	DET
ftr-343	820	6	difficulties	difficulty	NOUN
ftr-343	820	7	that	that	PRON
ftr-343	820	8	would	would	AUX
ftr-343	820	9	be	be	AUX
ftr-343	820	10	encountered	encounter	VERB
ftr-343	820	11	in	in	ADP
ftr-343	820	12	trying	try	VERB
ftr-343	820	13	to	to	PART
ftr-343	820	14	determine	determine	VERB
ftr-343	820	15	whether	whether	SCONJ
ftr-343	820	16	a	a	DET
ftr-343	820	17	trading	trading	NOUN
ftr-343	820	18	partner	partner	NOUN
ftr-343	820	19	had	have	VERB
ftr-343	820	20	a	a	DET
ftr-343	820	21	comparable	comparable	ADJ
ftr-343	820	22	system	system	NOUN
ftr-343	820	23	for	for	ADP
ftr-343	820	24	reducing	reduce	VERB
ftr-343	820	25	emissions	emission	NOUN
ftr-343	820	26	of	of	ADP
ftr-343	820	27	co2	co2	NOUN
ftr-343	820	28	,	,	PUNCT
ftr-343	820	29	an	an	DET
ftr-343	820	30	important	important	ADJ
ftr-343	820	31	issue	issue	NOUN
ftr-343	820	32	that	that	PRON
ftr-343	820	33	is	be	AUX
ftr-343	820	34	beyond	beyond	ADP
ftr-343	820	35	the	the	DET
ftr-343	820	36	scope	scope	NOUN
ftr-343	820	37	of	of	ADP
ftr-343	820	38	this	this	DET
ftr-343	820	39	article	article	NOUN
ftr-343	820	40	.	.	PUNCT
ftr-343	821	1	bordoff	bordoff	PROPN
ftr-343	821	2	,	,	PUNCT
ftr-343	821	3	supra	supra	PROPN
ftr-343	821	4	note	note	PROPN
ftr-343	821	5	15	15	NUM
ftr-343	821	6	,	,	PUNCT
ftr-343	821	7	at	at	ADP
ftr-343	821	8	48	48	NUM
ftr-343	821	9	-	-	SYM
ftr-343	821	10	49	49	NUM
ftr-343	821	11	.	.	PUNCT
ftr-343	822	1	118	118	NUM
ftr-343	822	2	.	.	PUNCT
ftr-343	823	1	jochem	jochem	PROPN
ftr-343	823	2	wiers	wier	NOUN
ftr-343	823	3	,	,	PUNCT
ftr-343	823	4	multilateral	multilateral	ADJ
ftr-343	823	5	negotiations	negotiation	NOUN
ftr-343	823	6	and	and	CCONJ
ftr-343	823	7	unilateral	unilateral	ADJ
ftr-343	823	8	discrimination	discrimination	NOUN
ftr-343	823	9	from	from	ADP
ftr-343	823	10	a	a	DET
ftr-343	823	11	world	world	NOUN
ftr-343	823	12	trade	trade	NOUN
ftr-343	823	13	organization	organization	NOUN
ftr-343	823	14	legal	legal	ADJ
ftr-343	823	15	perspective	perspective	NOUN
ftr-343	823	16	,	,	PUNCT
ftr-343	823	17	in	in	ADP
ftr-343	823	18	climate	climate	NOUN
ftr-343	823	19	and	and	CCONJ
ftr-343	823	20	trade	trade	NOUN
ftr-343	823	21	policies	policy	NOUN
ftr-343	823	22	in	in	ADP
ftr-343	823	23	a	a	DET
ftr-343	823	24	post-2012	post-2012	ADJ
ftr-343	823	25	world	world	NOUN
ftr-343	823	26	87	87	NUM
ftr-343	823	27	-	-	SYM
ftr-343	823	28	88	88	NUM
ftr-343	823	29	(	(	PUNCT
ftr-343	823	30	united	united	PROPN
ftr-343	823	31	nations	nations	PROPN
ftr-343	823	32	environment	environment	PROPN
ftr-343	823	33	programme	programme	NOUN
ftr-343	823	34	2009	2009	NUM
ftr-343	823	35	)	)	PUNCT
ftr-343	823	36	.	.	PUNCT
ftr-343	824	1	119	119	NUM
ftr-343	824	2	.	.	PUNCT
ftr-343	825	1	quick	quick	ADJ
ftr-343	825	2	,	,	PUNCT
ftr-343	825	3	supra	supra	ADJ
ftr-343	825	4	note	note	NOUN
ftr-343	825	5	5	5	NUM
ftr-343	825	6	,	,	PUNCT
ftr-343	825	7	at	at	ADP
ftr-343	825	8	164	164	NUM
ftr-343	825	9	.	.	PUNCT
ftr-343	826	1	2011	2011	NUM
ftr-343	826	2	]	]	PUNCT
ftr-343	826	3	border	border	NOUN
ftr-343	826	4	adjustments	adjustment	NOUN
ftr-343	826	5	for	for	ADP
ftr-343	826	6	carbon	carbon	NOUN
ftr-343	826	7	taxes	taxis	NOUN
ftr-343	826	8	267	267	NUM
ftr-343	826	9	apply.120	apply.120	ADV
ftr-343	826	10	these	these	DET
ftr-343	826	11	rulings	ruling	NOUN
ftr-343	826	12	implied	imply	VERB
ftr-343	826	13	that	that	SCONJ
ftr-343	826	14	only	only	ADV
ftr-343	826	15	the	the	DET
ftr-343	826	16	physical	physical	ADJ
ftr-343	826	17	characteristics	characteristic	NOUN
ftr-343	826	18	of	of	ADP
ftr-343	826	19	a	a	DET
ftr-343	826	20	product	product	NOUN
ftr-343	826	21	,	,	PUNCT
ftr-343	826	22	and	and	CCONJ
ftr-343	826	23	not	not	PART
ftr-343	826	24	process	process	NOUN
ftr-343	826	25	and	and	CCONJ
ftr-343	826	26	production	production	NOUN
ftr-343	826	27	methods	method	NOUN
ftr-343	826	28	,	,	PUNCT
ftr-343	826	29	are	be	AUX
ftr-343	826	30	relevant	relevant	ADJ
ftr-343	826	31	for	for	ADP
ftr-343	826	32	judging	judge	VERB
ftr-343	826	33	whether	whether	SCONJ
ftr-343	826	34	two	two	NUM
ftr-343	826	35	products	product	NOUN
ftr-343	826	36	are	be	AUX
ftr-343	826	37	“	"	PUNCT
ftr-343	826	38	like	like	INTJ
ftr-343	826	39	.	.	PUNCT
ftr-343	826	40	”	"	PUNCT
ftr-343	827	1	although	although	SCONJ
ftr-343	827	2	these	these	DET
ftr-343	827	3	rulings	ruling	NOUN
ftr-343	827	4	,	,	PUNCT
ftr-343	827	5	which	which	PRON
ftr-343	827	6	frankel	frankel	NOUN
ftr-343	827	7	describes	describe	VERB
ftr-343	827	8	as	as	ADP
ftr-343	827	9	“	"	PUNCT
ftr-343	827	10	notorious,”121	notorious,”121	NOUN
ftr-343	827	11	were	be	AUX
ftr-343	827	12	never	never	ADV
ftr-343	827	13	adopted	adopt	VERB
ftr-343	827	14	by	by	ADP
ftr-343	827	15	the	the	DET
ftr-343	827	16	gatt	gatt	PROPN
ftr-343	827	17	council	council	PROPN
ftr-343	827	18	,	,	PUNCT
ftr-343	827	19	and	and	CCONJ
ftr-343	827	20	thus	thus	ADV
ftr-343	827	21	had	have	VERB
ftr-343	827	22	no	no	DET
ftr-343	827	23	legal	legal	ADJ
ftr-343	827	24	weight	weight	NOUN
ftr-343	827	25	,	,	PUNCT
ftr-343	827	26	they	they	PRON
ftr-343	827	27	created	create	VERB
ftr-343	827	28	concern	concern	NOUN
ftr-343	827	29	that	that	SCONJ
ftr-343	827	30	btas	bta	NOUN
ftr-343	827	31	could	could	AUX
ftr-343	827	32	not	not	PART
ftr-343	827	33	be	be	AUX
ftr-343	827	34	justified	justify	VERB
ftr-343	827	35	by	by	ADP
ftr-343	827	36	arguing	argue	VERB
ftr-343	827	37	that	that	SCONJ
ftr-343	827	38	differences	difference	NOUN
ftr-343	827	39	in	in	ADP
ftr-343	827	40	ppms	ppm	NOUN
ftr-343	827	41	made	make	VERB
ftr-343	827	42	products	product	NOUN
ftr-343	827	43	“	"	PUNCT
ftr-343	827	44	unlike	unlike	ADP
ftr-343	827	45	.	.	PUNCT
ftr-343	827	46	”122	”122	PUNCT
ftr-343	828	1	by	by	ADP
ftr-343	828	2	comparison	comparison	NOUN
ftr-343	828	3	,	,	PUNCT
ftr-343	828	4	in	in	ADP
ftr-343	828	5	the	the	DET
ftr-343	828	6	shrimp	shrimp	NOUN
ftr-343	828	7	-	-	PUNCT
ftr-343	828	8	turtle	turtle	NOUN
ftr-343	828	9	case	case	NOUN
ftr-343	828	10	the	the	DET
ftr-343	828	11	appellate	appellate	ADJ
ftr-343	828	12	body	body	NOUN
ftr-343	828	13	found	find	VERB
ftr-343	828	14	that	that	SCONJ
ftr-343	828	15	ppms	ppm	NOUN
ftr-343	828	16	can	can	AUX
ftr-343	828	17	matter.123	matter.123	VERB
ftr-343	828	18	several	several	ADJ
ftr-343	828	19	asian	asian	ADJ
ftr-343	828	20	countries	country	NOUN
ftr-343	828	21	had	have	AUX
ftr-343	828	22	challenged	challenge	VERB
ftr-343	828	23	a	a	DET
ftr-343	828	24	u.s	u.s	PROPN
ftr-343	828	25	.	.	PROPN
ftr-343	828	26	law	law	NOUN
ftr-343	828	27	that	that	PRON
ftr-343	828	28	restricted	restrict	VERB
ftr-343	828	29	imports	import	NOUN
ftr-343	828	30	of	of	ADP
ftr-343	828	31	shrimp	shrimp	NOUN
ftr-343	828	32	caught	catch	VERB
ftr-343	828	33	in	in	ADP
ftr-343	828	34	nets	net	NOUN
ftr-343	828	35	that	that	PRON
ftr-343	828	36	did	do	AUX
ftr-343	828	37	not	not	PART
ftr-343	828	38	have	have	VERB
ftr-343	828	39	turtleexclusion	turtleexclusion	NOUN
ftr-343	828	40	devices	device	NOUN
ftr-343	828	41	,	,	PUNCT
ftr-343	828	42	arguing	argue	VERB
ftr-343	828	43	that	that	SCONJ
ftr-343	828	44	trade	trade	NOUN
ftr-343	828	45	restrictions	restriction	NOUN
ftr-343	828	46	could	could	AUX
ftr-343	828	47	not	not	PART
ftr-343	828	48	be	be	AUX
ftr-343	828	49	based	base	VERB
ftr-343	828	50	on	on	ADP
ftr-343	828	51	ppms	ppm	NOUN
ftr-343	828	52	.	.	PUNCT
ftr-343	829	1	the	the	DET
ftr-343	829	2	wto	wto	PROPN
ftr-343	829	3	appellate	appellate	ADJ
ftr-343	829	4	body	body	NOUN
ftr-343	829	5	initially	initially	ADV
ftr-343	829	6	ruled	rule	VERB
ftr-343	829	7	against	against	ADP
ftr-343	829	8	the	the	DET
ftr-343	829	9	u.s	u.s	PROPN
ftr-343	829	10	.	.	PROPN
ftr-343	829	11	because	because	SCONJ
ftr-343	829	12	of	of	ADP
ftr-343	829	13	the	the	DET
ftr-343	829	14	way	way	NOUN
ftr-343	829	15	the	the	DET
ftr-343	829	16	law	law	NOUN
ftr-343	829	17	was	be	AUX
ftr-343	829	18	implemented	implement	VERB
ftr-343	829	19	but	but	CCONJ
ftr-343	829	20	subsequently	subsequently	ADV
ftr-343	829	21	approved	approve	VERB
ftr-343	829	22	its	its	PRON
ftr-343	829	23	efforts	effort	NOUN
ftr-343	829	24	to	to	PART
ftr-343	829	25	bring	bring	VERB
ftr-343	829	26	implementation	implementation	NOUN
ftr-343	829	27	into	into	ADP
ftr-343	829	28	compliance	compliance	NOUN
ftr-343	829	29	.	.	PUNCT
ftr-343	830	1	but	but	CCONJ
ftr-343	830	2	more	more	ADV
ftr-343	830	3	important	important	ADJ
ftr-343	830	4	for	for	ADP
ftr-343	830	5	present	present	ADJ
ftr-343	830	6	purposes	purpose	NOUN
ftr-343	830	7	,	,	PUNCT
ftr-343	830	8	(	(	PUNCT
ftr-343	830	9	1	1	X
ftr-343	830	10	)	)	PUNCT
ftr-343	830	11	it	it	PRON
ftr-343	830	12	found	find	VERB
ftr-343	830	13	that	that	SCONJ
ftr-343	830	14	the	the	DET
ftr-343	830	15	exception	exception	NOUN
ftr-343	830	16	for	for	ADP
ftr-343	830	17	measures	measure	NOUN
ftr-343	830	18	related	relate	VERB
ftr-343	830	19	to	to	ADP
ftr-343	830	20	the	the	DET
ftr-343	830	21	conservation	conservation	NOUN
ftr-343	830	22	of	of	ADP
ftr-343	830	23	natural	natural	ADJ
ftr-343	830	24	resources	resource	NOUN
ftr-343	830	25	provided	provide	VERB
ftr-343	830	26	by	by	ADP
ftr-343	830	27	article	article	NOUN
ftr-343	830	28	xx(g	xx(g	NUM
ftr-343	830	29	)	)	PUNCT
ftr-343	830	30	of	of	ADP
ftr-343	830	31	the	the	DET
ftr-343	830	32	gatt	gatt	NOUN
ftr-343	830	33	,	,	PUNCT
ftr-343	830	34	to	to	PART
ftr-343	830	35	be	be	AUX
ftr-343	830	36	discussed	discuss	VERB
ftr-343	830	37	further	far	ADV
ftr-343	830	38	below	below	ADV
ftr-343	830	39	,	,	PUNCT
ftr-343	830	40	applied	apply	VERB
ftr-343	830	41	,	,	PUNCT
ftr-343	830	42	rejecting	reject	VERB
ftr-343	830	43	the	the	DET
ftr-343	830	44	claim	claim	NOUN
ftr-343	830	45	that	that	SCONJ
ftr-343	830	46	there	there	PRON
ftr-343	830	47	was	be	VERB
ftr-343	830	48	not	not	PART
ftr-343	830	49	sufficient	sufficient	ADJ
ftr-343	830	50	nexus	nexus	NOUN
ftr-343	830	51	between	between	ADP
ftr-343	830	52	the	the	DET
ftr-343	830	53	u.s	u.s	PROPN
ftr-343	830	54	.	.	PROPN
ftr-343	830	55	and	and	CCONJ
ftr-343	830	56	the	the	DET
ftr-343	830	57	endangered	endangered	PROPN
ftr-343	830	58	sea	sea	PROPN
ftr-343	830	59	turtles	turtle	NOUN
ftr-343	830	60	,	,	PUNCT
ftr-343	830	61	which	which	PRON
ftr-343	830	62	migrate	migrate	VERB
ftr-343	830	63	to	to	ADP
ftr-343	830	64	or	or	CCONJ
ftr-343	830	65	traverse	traverse	VERB
ftr-343	830	66	the	the	DET
ftr-343	830	67	territorial	territorial	ADJ
ftr-343	830	68	waters	water	NOUN
ftr-343	830	69	of	of	ADP
ftr-343	830	70	the	the	DET
ftr-343	830	71	u.s	u.s	PROPN
ftr-343	830	72	.	.	PROPN
ftr-343	830	73	,	,	PUNCT
ftr-343	830	74	and	and	CCONJ
ftr-343	830	75	(	(	PUNCT
ftr-343	830	76	2	2	X
ftr-343	830	77	)	)	PUNCT
ftr-343	830	78	it	it	PRON
ftr-343	830	79	implied	imply	VERB
ftr-343	830	80	that	that	SCONJ
ftr-343	830	81	trade	trade	NOUN
ftr-343	830	82	restrictions	restriction	NOUN
ftr-343	830	83	based	base	VERB
ftr-343	830	84	on	on	ADP
ftr-343	830	85	ppms	ppm	NOUN
ftr-343	830	86	would	would	AUX
ftr-343	830	87	be	be	AUX
ftr-343	830	88	sustained	sustain	VERB
ftr-343	830	89	if	if	SCONJ
ftr-343	830	90	implemented	implement	VERB
ftr-343	830	91	in	in	ADP
ftr-343	830	92	a	a	DET
ftr-343	830	93	manner	manner	NOUN
ftr-343	830	94	that	that	PRON
ftr-343	830	95	met	meet	VERB
ftr-343	830	96	the	the	DET
ftr-343	830	97	other	other	ADJ
ftr-343	830	98	strictures	stricture	NOUN
ftr-343	830	99	of	of	ADP
ftr-343	830	100	article	article	NOUN
ftr-343	830	101	xx.124	xx.124	PUNCT
ftr-343	831	1	the	the	DET
ftr-343	831	2	appellate	appellate	ADJ
ftr-343	831	3	body	body	NOUN
ftr-343	831	4	’s	’s	PART
ftr-343	831	5	shrimp	shrimp	NOUN
ftr-343	831	6	-	-	PUNCT
ftr-343	831	7	turtle	turtle	NOUN
ftr-343	831	8	decision	decision	NOUN
ftr-343	831	9	is	be	AUX
ftr-343	831	10	widely	widely	ADV
ftr-343	831	11	considered	consider	VERB
ftr-343	831	12	to	to	PART
ftr-343	831	13	have	have	AUX
ftr-343	831	14	been	be	AUX
ftr-343	831	15	a	a	DET
ftr-343	831	16	watershed	watershe	VERB
ftr-343	831	17	case	case	NOUN
ftr-343	831	18	.	.	PUNCT
ftr-343	832	1	it	it	PRON
ftr-343	832	2	is	be	AUX
ftr-343	832	3	commonly	commonly	ADV
ftr-343	832	4	interpreted	interpret	VERB
ftr-343	832	5	as	as	ADP
ftr-343	832	6	meaning	mean	VERB
ftr-343	832	7	that	that	SCONJ
ftr-343	832	8	120	120	NUM
ftr-343	832	9	.	.	PUNCT
ftr-343	832	10	panel	panel	NOUN
ftr-343	832	11	report	report	NOUN
ftr-343	832	12	,	,	PUNCT
ftr-343	832	13	united	united	PROPN
ftr-343	832	14	states	states	PROPN
ftr-343	832	15	–	–	PUNCT
ftr-343	832	16	restrictions	restriction	NOUN
ftr-343	832	17	on	on	ADP
ftr-343	832	18	imports	import	NOUN
ftr-343	832	19	of	of	ADP
ftr-343	832	20	tuna	tuna	NOUN
ftr-343	832	21	,	,	PUNCT
ftr-343	832	22	ds21	ds21	PROPN
ftr-343	832	23	/	/	SYM
ftr-343	832	24	r	r	NOUN
ftr-343	832	25	39s/155	39s/155	NUM
ftr-343	832	26	,	,	PUNCT
ftr-343	832	27	(	(	PUNCT
ftr-343	832	28	sept	sept	PROPN
ftr-343	832	29	.	.	PROPN
ftr-343	832	30	1991	1991	NUM
ftr-343	832	31	)	)	PUNCT
ftr-343	832	32	;	;	PUNCT
ftr-343	832	33	panel	panel	NOUN
ftr-343	832	34	report	report	NOUN
ftr-343	832	35	,	,	PUNCT
ftr-343	832	36	united	united	PROPN
ftr-343	832	37	states	states	PROPN
ftr-343	832	38	–	–	PUNCT
ftr-343	832	39	restrictions	restriction	NOUN
ftr-343	832	40	on	on	ADP
ftr-343	832	41	imports	import	NOUN
ftr-343	832	42	of	of	ADP
ftr-343	832	43	tuna	tuna	NOUN
ftr-343	832	44	,	,	PUNCT
ftr-343	832	45	ds29	ds29	PROPN
ftr-343	832	46	/	/	SYM
ftr-343	832	47	r	r	NOUN
ftr-343	832	48	,	,	PUNCT
ftr-343	832	49	(	(	PUNCT
ftr-343	832	50	jun	jun	PROPN
ftr-343	832	51	.	.	PROPN
ftr-343	832	52	16	16	NUM
ftr-343	832	53	,	,	PUNCT
ftr-343	832	54	1994	1994	NUM
ftr-343	832	55	)	)	PUNCT
ftr-343	832	56	.	.	PUNCT
ftr-343	833	1	see	see	VERB
ftr-343	833	2	also	also	ADV
ftr-343	833	3	charnovitz	charnovitz	PROPN
ftr-343	833	4	,	,	PUNCT
ftr-343	833	5	supra	supra	PROPN
ftr-343	833	6	note	note	NOUN
ftr-343	833	7	66	66	NUM
ftr-343	833	8	,	,	PUNCT
ftr-343	833	9	at	at	ADP
ftr-343	833	10	8688	8688	NUM
ftr-343	833	11	,	,	PUNCT
ftr-343	833	12	92	92	NUM
ftr-343	833	13	-	-	SYM
ftr-343	833	14	94	94	NUM
ftr-343	833	15	.	.	PUNCT
ftr-343	834	1	121	121	NUM
ftr-343	834	2	.	.	PUNCT
ftr-343	835	1	jeffrey	jeffrey	PROPN
ftr-343	835	2	frankel	frankel	PROPN
ftr-343	835	3	,	,	PUNCT
ftr-343	835	4	global	global	ADJ
ftr-343	835	5	environment	environment	NOUN
ftr-343	835	6	and	and	CCONJ
ftr-343	835	7	trade	trade	NOUN
ftr-343	835	8	policy	policy	NOUN
ftr-343	835	9	,	,	PUNCT
ftr-343	835	10	in	in	ADP
ftr-343	835	11	post	post	ADJ
ftr-343	835	12	-	-	ADJ
ftr-343	835	13	kyoto	kyoto	ADJ
ftr-343	835	14	international	international	ADJ
ftr-343	835	15	climate	climate	NOUN
ftr-343	835	16	policy	policy	NOUN
ftr-343	835	17	493	493	NUM
ftr-343	835	18	,	,	PUNCT
ftr-343	835	19	514	514	NUM
ftr-343	835	20	(	(	PUNCT
ftr-343	835	21	joseph	joseph	PROPN
ftr-343	835	22	e.	e.	PROPN
ftr-343	835	23	aldy	aldy	PROPN
ftr-343	835	24	&	&	CCONJ
ftr-343	835	25	robert	robert	PROPN
ftr-343	835	26	n.	n.	PROPN
ftr-343	835	27	stavins	stavin	VERB
ftr-343	835	28	eds	ed	NOUN
ftr-343	835	29	.	.	PROPN
ftr-343	835	30	,	,	PUNCT
ftr-343	835	31	cambridge	cambridge	PROPN
ftr-343	835	32	univ	univ	PROPN
ftr-343	835	33	.	.	PUNCT
ftr-343	836	1	press	press	PROPN
ftr-343	836	2	2009	2009	NUM
ftr-343	836	3	)	)	PUNCT
ftr-343	836	4	.	.	PUNCT
ftr-343	837	1	122	122	NUM
ftr-343	837	2	.	.	PUNCT
ftr-343	837	3	see	see	VERB
ftr-343	837	4	demaret	demaret	PROPN
ftr-343	837	5	&	&	CCONJ
ftr-343	837	6	stewardson	stewardson	PROPN
ftr-343	837	7	,	,	PUNCT
ftr-343	837	8	supra	supra	PROPN
ftr-343	837	9	note	note	PROPN
ftr-343	837	10	15	15	NUM
ftr-343	837	11	,	,	PUNCT
ftr-343	837	12	at	at	ADP
ftr-343	837	13	27	27	NUM
ftr-343	837	14	-	-	SYM
ftr-343	837	15	29	29	NUM
ftr-343	837	16	.	.	PUNCT
ftr-343	838	1	for	for	ADP
ftr-343	838	2	a	a	DET
ftr-343	838	3	particularly	particularly	ADV
ftr-343	838	4	strong	strong	ADJ
ftr-343	838	5	condemnation	condemnation	NOUN
ftr-343	838	6	of	of	ADP
ftr-343	838	7	the	the	DET
ftr-343	838	8	tuna	tuna	NOUN
ftr-343	838	9	-	-	PUNCT
ftr-343	838	10	dolphin	dolphin	NOUN
ftr-343	838	11	decisions	decision	NOUN
ftr-343	838	12	,	,	PUNCT
ftr-343	838	13	see	see	VERB
ftr-343	838	14	hoerner	hoerner	NOUN
ftr-343	838	15	&	&	CCONJ
ftr-343	838	16	muller	muller	PROPN
ftr-343	838	17	,	,	PUNCT
ftr-343	838	18	supra	supra	PROPN
ftr-343	838	19	note	note	PROPN
ftr-343	838	20	15	15	NUM
ftr-343	838	21	,	,	PUNCT
ftr-343	838	22	at	at	ADP
ftr-343	838	23	27	27	NUM
ftr-343	838	24	-	-	SYM
ftr-343	838	25	29	29	NUM
ftr-343	838	26	.	.	PUNCT
ftr-343	839	1	for	for	ADP
ftr-343	839	2	the	the	DET
ftr-343	839	3	opposite	opposite	ADJ
ftr-343	839	4	view	view	NOUN
ftr-343	839	5	,	,	PUNCT
ftr-343	839	6	see	see	VERB
ftr-343	839	7	bhagwati	bhagwati	PROPN
ftr-343	839	8	&	&	CCONJ
ftr-343	839	9	mavroidis	mavroidi	NOUN
ftr-343	839	10	,	,	PUNCT
ftr-343	839	11	supra	supra	PROPN
ftr-343	839	12	note	note	NOUN
ftr-343	839	13	51	51	NUM
ftr-343	839	14	,	,	PUNCT
ftr-343	839	15	and	and	CCONJ
ftr-343	839	16	references	reference	NOUN
ftr-343	839	17	provided	provide	VERB
ftr-343	839	18	there	there	ADV
ftr-343	839	19	.	.	PUNCT
ftr-343	840	1	charnovitz	charnovitz	PROPN
ftr-343	840	2	discusses	discuss	VERB
ftr-343	840	3	the	the	DET
ftr-343	840	4	tuna	tuna	NOUN
ftr-343	840	5	-	-	PUNCT
ftr-343	840	6	dolphin	dolphin	NOUN
ftr-343	840	7	and	and	CCONJ
ftr-343	840	8	other	other	ADJ
ftr-343	840	9	cases	case	NOUN
ftr-343	840	10	involving	involve	VERB
ftr-343	840	11	the	the	DET
ftr-343	840	12	gatt	gatt	NOUN
ftr-343	840	13	-	-	PUNCT
ftr-343	840	14	legality	legality	NOUN
ftr-343	840	15	of	of	ADP
ftr-343	840	16	trade	trade	NOUN
ftr-343	840	17	measures	measure	NOUN
ftr-343	840	18	based	base	VERB
ftr-343	840	19	on	on	ADP
ftr-343	840	20	ppms	ppm	NOUN
ftr-343	840	21	.	.	PUNCT
ftr-343	841	1	charnovitz	charnovitz	PROPN
ftr-343	841	2	,	,	PUNCT
ftr-343	841	3	supra	supra	PROPN
ftr-343	841	4	note	note	PROPN
ftr-343	841	5	66	66	NUM
ftr-343	841	6	,	,	PUNCT
ftr-343	841	7	at	at	ADP
ftr-343	841	8	86	86	NUM
ftr-343	841	9	-	-	SYM
ftr-343	841	10	91	91	NUM
ftr-343	841	11	.	.	PUNCT
ftr-343	842	1	123	123	NUM
ftr-343	842	2	.	.	PUNCT
ftr-343	843	1	appellate	appellate	ADJ
ftr-343	843	2	body	body	NOUN
ftr-343	843	3	report	report	NOUN
ftr-343	843	4	,	,	PUNCT
ftr-343	843	5	united	united	PROPN
ftr-343	843	6	states	states	PROPN
ftr-343	843	7	–	–	PUNCT
ftr-343	843	8	import	import	NOUN
ftr-343	843	9	prohibition	prohibition	NOUN
ftr-343	843	10	of	of	ADP
ftr-343	843	11	certain	certain	ADJ
ftr-343	843	12	shrimp	shrimp	NOUN
ftr-343	843	13	and	and	CCONJ
ftr-343	843	14	shrimp	shrimp	NOUN
ftr-343	843	15	products	product	NOUN
ftr-343	843	16	,	,	PUNCT
ftr-343	843	17	wt	wt	NOUN
ftr-343	843	18	/	/	SYM
ftr-343	843	19	ds58	ds58	PROPN
ftr-343	843	20	/	/	SYM
ftr-343	843	21	ab	ab	PROPN
ftr-343	843	22	/	/	SYM
ftr-343	843	23	r	r	NOUN
ftr-343	843	24	(	(	PUNCT
ftr-343	843	25	adopted	adopt	VERB
ftr-343	843	26	nov	nov	PROPN
ftr-343	843	27	.	.	PROPN
ftr-343	843	28	6	6	NUM
ftr-343	843	29	,	,	PUNCT
ftr-343	843	30	1998	1998	NUM
ftr-343	843	31	)	)	PUNCT
ftr-343	844	1	[	[	X
ftr-343	844	2	hereinafter	hereinafter	NOUN
ftr-343	844	3	shrimp	shrimp	NOUN
ftr-343	844	4	-	-	PUNCT
ftr-343	844	5	turtle	turtle	NOUN
ftr-343	844	6	]	]	PUNCT
ftr-343	844	7	.	.	PUNCT
ftr-343	845	1	many	many	ADJ
ftr-343	845	2	authors	author	NOUN
ftr-343	845	3	have	have	AUX
ftr-343	845	4	discussed	discuss	VERB
ftr-343	845	5	this	this	DET
ftr-343	845	6	case	case	NOUN
ftr-343	845	7	and	and	CCONJ
ftr-343	845	8	its	its	PRON
ftr-343	845	9	importance	importance	NOUN
ftr-343	845	10	.	.	PUNCT
ftr-343	846	1	see	see	VERB
ftr-343	846	2	,	,	PUNCT
ftr-343	846	3	for	for	ADP
ftr-343	846	4	example	example	NOUN
ftr-343	846	5	,	,	PUNCT
ftr-343	846	6	charnovitz	charnovitz	PROPN
ftr-343	846	7	,	,	PUNCT
ftr-343	846	8	supra	supra	PROPN
ftr-343	846	9	note	note	PROPN
ftr-343	846	10	66	66	NUM
ftr-343	846	11	,	,	PUNCT
ftr-343	846	12	at	at	ADP
ftr-343	846	13	95	95	NUM
ftr-343	846	14	-	-	SYM
ftr-343	846	15	98	98	NUM
ftr-343	846	16	;	;	PUNCT
ftr-343	846	17	deal	deal	NOUN
ftr-343	846	18	,	,	PUNCT
ftr-343	846	19	supra	supra	PROPN
ftr-343	846	20	note	note	PROPN
ftr-343	846	21	6	6	NUM
ftr-343	846	22	;	;	PUNCT
ftr-343	846	23	frankel	frankel	NOUN
ftr-343	846	24	,	,	PUNCT
ftr-343	846	25	supra	supra	PROPN
ftr-343	846	26	note	note	PROPN
ftr-343	846	27	121	121	NUM
ftr-343	846	28	,	,	PUNCT
ftr-343	846	29	at	at	ADP
ftr-343	846	30	504	504	NUM
ftr-343	846	31	-	-	SYM
ftr-343	846	32	05	05	NUM
ftr-343	846	33	;	;	PUNCT
ftr-343	846	34	peter	peter	PROPN
ftr-343	846	35	morici	morici	PROPN
ftr-343	846	36	,	,	PUNCT
ftr-343	846	37	reconciling	reconcile	VERB
ftr-343	846	38	trade	trade	NOUN
ftr-343	846	39	and	and	CCONJ
ftr-343	846	40	the	the	DET
ftr-343	846	41	environment	environment	NOUN
ftr-343	846	42	in	in	ADP
ftr-343	846	43	the	the	DET
ftr-343	846	44	world	world	NOUN
ftr-343	846	45	trade	trade	NOUN
ftr-343	846	46	organization	organization	NOUN
ftr-343	846	47	80	80	NUM
ftr-343	846	48	-	-	SYM
ftr-343	846	49	83	83	NUM
ftr-343	846	50	(	(	PUNCT
ftr-343	846	51	econ	econ	X
ftr-343	846	52	.	.	PUNCT
ftr-343	847	1	strategy	strategy	PROPN
ftr-343	847	2	institute	institute	PROPN
ftr-343	847	3	,	,	PUNCT
ftr-343	847	4	washington	washington	PROPN
ftr-343	847	5	2002	2002	NUM
ftr-343	847	6	)	)	PUNCT
ftr-343	847	7	.	.	PUNCT
ftr-343	848	1	these	these	DET
ftr-343	848	2	authors	author	NOUN
ftr-343	848	3	cite	cite	VERB
ftr-343	848	4	other	other	ADJ
ftr-343	848	5	literature	literature	NOUN
ftr-343	848	6	on	on	ADP
ftr-343	848	7	the	the	DET
ftr-343	848	8	shrimp	shrimp	NOUN
ftr-343	848	9	-	-	PUNCT
ftr-343	848	10	turtle	turtle	NOUN
ftr-343	848	11	case	case	NOUN
ftr-343	848	12	.	.	PUNCT
ftr-343	849	1	124	124	NUM
ftr-343	849	2	.	.	PUNCT
ftr-343	850	1	shrimp	shrimp	NOUN
ftr-343	850	2	-	-	PUNCT
ftr-343	850	3	turtle	turtle	NOUN
ftr-343	850	4	,	,	PUNCT
ftr-343	850	5	supra	supra	PROPN
ftr-343	850	6	note	note	NOUN
ftr-343	850	7	123	123	NUM
ftr-343	850	8	.	.	PUNCT
ftr-343	851	1	for	for	ADP
ftr-343	851	2	a	a	DET
ftr-343	851	3	summary	summary	NOUN
ftr-343	851	4	of	of	ADP
ftr-343	851	5	this	this	DET
ftr-343	851	6	dispute	dispute	NOUN
ftr-343	851	7	,	,	PUNCT
ftr-343	851	8	see	see	VERB
ftr-343	851	9	http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds58_e.htm	http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds58_e.htm	PROPN
ftr-343	851	10	(	(	PUNCT
ftr-343	851	11	lasted	last	VERB
ftr-343	851	12	visited	visit	VERB
ftr-343	851	13	may	may	AUX
ftr-343	851	14	31	31	NUM
ftr-343	851	15	,	,	PUNCT
ftr-343	851	16	2011	2011	NUM
ftr-343	851	17	)	)	PUNCT
ftr-343	851	18	.	.	PUNCT
ftr-343	852	1	268	268	NUM
ftr-343	852	2	florida	florida	PROPN
ftr-343	852	3	tax	tax	NOUN
ftr-343	852	4	review	review	NOUN
ftr-343	852	5	[	[	X
ftr-343	852	6	vol	vol	NOUN
ftr-343	852	7	.	.	PUNCT
ftr-343	853	1	11:4	11:4	NUM
ftr-343	853	2	environmental	environmental	ADJ
ftr-343	853	3	provisions	provision	NOUN
ftr-343	853	4	that	that	PRON
ftr-343	853	5	violate	violate	VERB
ftr-343	853	6	articles	article	NOUN
ftr-343	853	7	i	i	PRON
ftr-343	853	8	and	and	CCONJ
ftr-343	853	9	iii	iii	NUM
ftr-343	853	10	of	of	ADP
ftr-343	853	11	the	the	DET
ftr-343	853	12	gatt	gatt	NOUN
ftr-343	853	13	could	could	AUX
ftr-343	853	14	pass	pass	VERB
ftr-343	853	15	muster	muster	NOUN
ftr-343	853	16	under	under	ADP
ftr-343	853	17	article	article	NOUN
ftr-343	853	18	xx.125	xx.125	PROPN
ftr-343	854	1	charnovitz	charnovitz	PROPN
ftr-343	854	2	concludes	conclude	VERB
ftr-343	854	3	,	,	PUNCT
ftr-343	854	4	“	"	PUNCT
ftr-343	854	5	no	no	DET
ftr-343	854	6	adopted	adopt	VERB
ftr-343	854	7	gatt	gatt	NOUN
ftr-343	854	8	or	or	CCONJ
ftr-343	854	9	wto	wto	PROPN
ftr-343	854	10	decision	decision	NOUN
ftr-343	854	11	has	have	AUX
ftr-343	854	12	suggested	suggest	VERB
ftr-343	854	13	that	that	SCONJ
ftr-343	854	14	ppms	ppm	NOUN
ftr-343	854	15	are	be	AUX
ftr-343	854	16	outside	outside	ADP
ftr-343	854	17	the	the	DET
ftr-343	854	18	scope	scope	NOUN
ftr-343	854	19	of	of	ADP
ftr-343	854	20	article	article	NOUN
ftr-343	854	21	xx	xx	NUM
ftr-343	854	22	.	.	PUNCT
ftr-343	854	23	”126	”126	PROPN
ftr-343	855	1	iv	iv	PROPN
ftr-343	855	2	.	.	PUNCT
ftr-343	855	3	btas	btas	PROPN
ftr-343	855	4	under	under	ADP
ftr-343	855	5	gatt	gatt	NOUN
ftr-343	855	6	article	article	NOUN
ftr-343	855	7	xx	xx	INTJ
ftr-343	856	1	it	it	PRON
ftr-343	856	2	is	be	AUX
ftr-343	856	3	possible	possible	ADJ
ftr-343	856	4	that	that	SCONJ
ftr-343	856	5	under	under	ADP
ftr-343	856	6	the	the	DET
ftr-343	856	7	“	"	PUNCT
ftr-343	856	8	basic	basic	ADJ
ftr-343	856	9	”	"	PUNCT
ftr-343	856	10	rules	rule	NOUN
ftr-343	856	11	governing	govern	VERB
ftr-343	856	12	international	international	ADJ
ftr-343	856	13	trade	trade	NOUN
ftr-343	856	14	examined	examine	VERB
ftr-343	856	15	thus	thus	ADV
ftr-343	856	16	far	far	ADV
ftr-343	856	17	,	,	PUNCT
ftr-343	856	18	btas	bta	NOUN
ftr-343	856	19	would	would	AUX
ftr-343	856	20	not	not	PART
ftr-343	856	21	be	be	AUX
ftr-343	856	22	allowed	allow	VERB
ftr-343	856	23	for	for	ADP
ftr-343	856	24	any	any	DET
ftr-343	856	25	carbon	carbon	NOUN
ftr-343	856	26	taxes	taxis	NOUN
ftr-343	856	27	.	.	PUNCT
ftr-343	857	1	furthermore	furthermore	ADV
ftr-343	857	2	,	,	PUNCT
ftr-343	857	3	import	import	NOUN
ftr-343	857	4	btas	bta	NOUN
ftr-343	857	5	,	,	PUNCT
ftr-343	857	6	if	if	SCONJ
ftr-343	857	7	allowed	allow	VERB
ftr-343	857	8	,	,	PUNCT
ftr-343	857	9	might	might	AUX
ftr-343	857	10	be	be	AUX
ftr-343	857	11	limited	limit	VERB
ftr-343	857	12	to	to	ADP
ftr-343	857	13	levels	level	NOUN
ftr-343	857	14	calculated	calculate	VERB
ftr-343	857	15	under	under	ADP
ftr-343	857	16	either	either	CCONJ
ftr-343	857	17	ppm	ppm	NOUN
ftr-343	857	18	or	or	CCONJ
ftr-343	857	19	bat	bat	NOUN
ftr-343	857	20	.	.	PUNCT
ftr-343	858	1	in	in	ADP
ftr-343	858	2	any	any	DET
ftr-343	858	3	event	event	NOUN
ftr-343	858	4	,	,	PUNCT
ftr-343	858	5	it	it	PRON
ftr-343	858	6	seems	seem	VERB
ftr-343	858	7	virtually	virtually	ADV
ftr-343	858	8	certain	certain	ADJ
ftr-343	858	9	that	that	SCONJ
ftr-343	858	10	btas	bta	NOUN
ftr-343	858	11	applied	apply	VERB
ftr-343	858	12	selectively	selectively	ADV
ftr-343	858	13	under	under	ADP
ftr-343	858	14	a	a	DET
ftr-343	858	15	“	"	PUNCT
ftr-343	858	16	mixed	mixed	ADJ
ftr-343	858	17	”	"	PUNCT
ftr-343	858	18	system	system	NOUN
ftr-343	858	19	would	would	AUX
ftr-343	858	20	be	be	AUX
ftr-343	858	21	found	find	VERB
ftr-343	858	22	to	to	PART
ftr-343	858	23	violate	violate	VERB
ftr-343	858	24	the	the	DET
ftr-343	858	25	most	most	ADV
ftr-343	858	26	-	-	PUNCT
ftr-343	858	27	favored	favor	VERB
ftr-343	858	28	nation	nation	NOUN
ftr-343	858	29	provision	provision	NOUN
ftr-343	858	30	of	of	ADP
ftr-343	858	31	the	the	DET
ftr-343	858	32	gatt	gatt	NOUN
ftr-343	858	33	.	.	PUNCT
ftr-343	859	1	it	it	PRON
ftr-343	859	2	is	be	AUX
ftr-343	859	3	possible	possible	ADJ
ftr-343	859	4	,	,	PUNCT
ftr-343	859	5	however	however	ADV
ftr-343	859	6	,	,	PUNCT
ftr-343	859	7	that	that	SCONJ
ftr-343	859	8	btas	bta	NOUN
ftr-343	859	9	,	,	PUNCT
ftr-343	859	10	including	include	VERB
ftr-343	859	11	adjustments	adjustment	NOUN
ftr-343	859	12	based	base	VERB
ftr-343	859	13	on	on	ADP
ftr-343	859	14	the	the	DET
ftr-343	859	15	actual	actual	ADJ
ftr-343	859	16	carbon	carbon	NOUN
ftr-343	859	17	content	content	NOUN
ftr-343	859	18	of	of	ADP
ftr-343	859	19	traded	trade	VERB
ftr-343	859	20	products	product	NOUN
ftr-343	859	21	and	and	CCONJ
ftr-343	859	22	perhaps	perhaps	ADV
ftr-343	859	23	even	even	ADV
ftr-343	859	24	a	a	DET
ftr-343	859	25	mixed	mixed	ADJ
ftr-343	859	26	system	system	NOUN
ftr-343	859	27	would	would	AUX
ftr-343	859	28	nonetheless	nonetheless	ADV
ftr-343	859	29	be	be	AUX
ftr-343	859	30	allowed	allow	VERB
ftr-343	859	31	under	under	ADP
ftr-343	859	32	article	article	NOUN
ftr-343	859	33	xx	xx	NUM
ftr-343	859	34	of	of	ADP
ftr-343	859	35	the	the	DET
ftr-343	859	36	gatt.127	gatt.127	NOUN
ftr-343	859	37	as	as	ADP
ftr-343	859	38	a	a	DET
ftr-343	859	39	practical	practical	ADJ
ftr-343	859	40	matter	matter	NOUN
ftr-343	859	41	,	,	PUNCT
ftr-343	859	42	the	the	DET
ftr-343	859	43	first	first	ADJ
ftr-343	859	44	two	two	NUM
ftr-343	859	45	issues	issue	NOUN
ftr-343	859	46	are	be	AUX
ftr-343	859	47	likely	likely	ADJ
ftr-343	859	48	to	to	PART
ftr-343	859	49	arise	arise	VERB
ftr-343	859	50	only	only	ADV
ftr-343	859	51	in	in	ADP
ftr-343	859	52	the	the	DET
ftr-343	859	53	context	context	NOUN
ftr-343	859	54	of	of	ADP
ftr-343	859	55	a	a	DET
ftr-343	859	56	challenge	challenge	NOUN
ftr-343	859	57	under	under	ADP
ftr-343	859	58	the	the	DET
ftr-343	859	59	most	most	ADV
ftr-343	859	60	-	-	PUNCT
ftr-343	859	61	favored	favor	VERB
ftr-343	859	62	125	125	NUM
ftr-343	859	63	.	.	PUNCT
ftr-343	860	1	see	see	VERB
ftr-343	860	2	for	for	ADP
ftr-343	860	3	example	example	NOUN
ftr-343	860	4	,	,	PUNCT
ftr-343	860	5	charnovitz	charnovitz	PROPN
ftr-343	860	6	,	,	PUNCT
ftr-343	860	7	supra	supra	PROPN
ftr-343	860	8	note	note	PROPN
ftr-343	860	9	66	66	NUM
ftr-343	860	10	,	,	PUNCT
ftr-343	860	11	at	at	ADP
ftr-343	860	12	95	95	NUM
ftr-343	860	13	-	-	SYM
ftr-343	860	14	97	97	NUM
ftr-343	860	15	;	;	PUNCT
ftr-343	860	16	frankel	frankel	NOUN
ftr-343	860	17	,	,	PUNCT
ftr-343	860	18	supra	supra	PROPN
ftr-343	860	19	note	note	PROPN
ftr-343	860	20	121	121	NUM
ftr-343	860	21	,	,	PUNCT
ftr-343	860	22	at	at	ADP
ftr-343	860	23	505	505	NUM
ftr-343	860	24	,	,	PUNCT
ftr-343	860	25	and	and	CCONJ
ftr-343	860	26	deal	deal	NOUN
ftr-343	860	27	,	,	PUNCT
ftr-343	860	28	supra	supra	PROPN
ftr-343	860	29	note	note	NOUN
ftr-343	860	30	6	6	NUM
ftr-343	860	31	,	,	PUNCT
ftr-343	860	32	at	at	ADP
ftr-343	860	33	7	7	NUM
ftr-343	860	34	-	-	SYM
ftr-343	860	35	9	9	NUM
ftr-343	860	36	,	,	PUNCT
ftr-343	860	37	and	and	CCONJ
ftr-343	860	38	references	reference	NOUN
ftr-343	860	39	provided	provide	VERB
ftr-343	860	40	there	there	ADV
ftr-343	860	41	.	.	PUNCT
ftr-343	861	1	bhagwati	bhagwati	PROPN
ftr-343	861	2	&	&	CCONJ
ftr-343	861	3	mavroidis	mavroidis	PROPN
ftr-343	861	4	interpret	interpret	VERB
ftr-343	861	5	the	the	DET
ftr-343	861	6	shrimp	shrimp	NOUN
ftr-343	861	7	-	-	PUNCT
ftr-343	861	8	turtle	turtle	NOUN
ftr-343	861	9	decision	decision	NOUN
ftr-343	861	10	to	to	PART
ftr-343	861	11	mean	mean	VERB
ftr-343	861	12	that	that	SCONJ
ftr-343	861	13	,	,	PUNCT
ftr-343	861	14	since	since	SCONJ
ftr-343	861	15	the	the	DET
ftr-343	861	16	united	united	PROPN
ftr-343	861	17	states	states	PROPN
ftr-343	861	18	did	do	AUX
ftr-343	861	19	not	not	PART
ftr-343	861	20	ratify	ratify	VERB
ftr-343	861	21	the	the	DET
ftr-343	861	22	kyoto	kyoto	PROPN
ftr-343	861	23	protocol	protocol	NOUN
ftr-343	861	24	,	,	PUNCT
ftr-343	861	25	all	all	DET
ftr-343	861	26	u.s	u.s	PROPN
ftr-343	861	27	.	.	PROPN
ftr-343	861	28	exports	export	NOUN
ftr-343	861	29	to	to	ADP
ftr-343	861	30	signatories	signatory	NOUN
ftr-343	861	31	of	of	ADP
ftr-343	861	32	the	the	DET
ftr-343	861	33	protocol	protocol	NOUN
ftr-343	861	34	could	could	AUX
ftr-343	861	35	be	be	AUX
ftr-343	861	36	subject	subject	ADJ
ftr-343	861	37	to	to	ADP
ftr-343	861	38	btas	bta	NOUN
ftr-343	861	39	,	,	PUNCT
ftr-343	861	40	because	because	SCONJ
ftr-343	861	41	produced	produce	VERB
ftr-343	861	42	using	use	VERB
ftr-343	861	43	ppms	ppm	NOUN
ftr-343	861	44	inconsistent	inconsistent	ADJ
ftr-343	861	45	with	with	ADP
ftr-343	861	46	the	the	DET
ftr-343	861	47	protocol	protocol	NOUN
ftr-343	861	48	.	.	PUNCT
ftr-343	862	1	see	see	VERB
ftr-343	862	2	generally	generally	ADV
ftr-343	862	3	bhagwati	bhagwati	PROPN
ftr-343	862	4	&	&	CCONJ
ftr-343	862	5	mavroidis	mavroidi	NOUN
ftr-343	862	6	,	,	PUNCT
ftr-343	862	7	supra	supra	PROPN
ftr-343	862	8	note	note	NOUN
ftr-343	862	9	51	51	NUM
ftr-343	862	10	.	.	PUNCT
ftr-343	863	1	this	this	DET
ftr-343	863	2	interpretation	interpretation	NOUN
ftr-343	863	3	of	of	ADP
ftr-343	863	4	the	the	DET
ftr-343	863	5	nature	nature	NOUN
ftr-343	863	6	of	of	ADP
ftr-343	863	7	ppms	ppm	NOUN
ftr-343	863	8	–	–	PUNCT
ftr-343	863	9	that	that	SCONJ
ftr-343	863	10	all	all	DET
ftr-343	863	11	production	production	NOUN
ftr-343	863	12	in	in	ADP
ftr-343	863	13	a	a	DET
ftr-343	863	14	country	country	NOUN
ftr-343	863	15	that	that	PRON
ftr-343	863	16	does	do	AUX
ftr-343	863	17	not	not	PART
ftr-343	863	18	sign	sign	VERB
ftr-343	863	19	a	a	DET
ftr-343	863	20	particular	particular	ADJ
ftr-343	863	21	treaty	treaty	NOUN
ftr-343	863	22	is	be	AUX
ftr-343	863	23	produced	produce	VERB
ftr-343	863	24	with	with	ADP
ftr-343	863	25	a	a	DET
ftr-343	863	26	ppm	ppm	NOUN
ftr-343	863	27	that	that	PRON
ftr-343	863	28	differs	differ	VERB
ftr-343	863	29	from	from	ADP
ftr-343	863	30	the	the	DET
ftr-343	863	31	ppm	ppm	NOUN
ftr-343	863	32	employed	employ	VERB
ftr-343	863	33	in	in	ADP
ftr-343	863	34	signatories	signatory	NOUN
ftr-343	863	35	–	–	PUNCT
ftr-343	863	36	seems	seem	VERB
ftr-343	863	37	far	far	ADV
ftr-343	863	38	-	-	PUNCT
ftr-343	863	39	fetched	fetch	VERB
ftr-343	863	40	.	.	PUNCT
ftr-343	864	1	as	as	SCONJ
ftr-343	864	2	charnovitz	charnovitz	PROPN
ftr-343	864	3	has	have	AUX
ftr-343	864	4	written	write	VERB
ftr-343	864	5	in	in	ADP
ftr-343	864	6	a	a	DET
ftr-343	864	7	different	different	ADJ
ftr-343	864	8	context	context	NOUN
ftr-343	864	9	,	,	PUNCT
ftr-343	864	10	“	"	PUNCT
ftr-343	864	11	a	a	DET
ftr-343	864	12	law	law	NOUN
ftr-343	864	13	that	that	PRON
ftr-343	864	14	bans	ban	VERB
ftr-343	864	15	fish	fish	NOUN
ftr-343	864	16	imports	import	NOUN
ftr-343	864	17	from	from	ADP
ftr-343	864	18	a	a	DET
ftr-343	864	19	producer	producer	NOUN
ftr-343	864	20	owned	own	VERB
ftr-343	864	21	by	by	ADP
ftr-343	864	22	a	a	DET
ftr-343	864	23	pariah	pariah	NOUN
ftr-343	864	24	government	government	NOUN
ftr-343	864	25	will	will	AUX
ftr-343	864	26	be	be	AUX
ftr-343	864	27	probably	probably	ADV
ftr-343	864	28	be	be	AUX
ftr-343	864	29	considered	consider	VERB
ftr-343	864	30	a	a	DET
ftr-343	864	31	plain	plain	ADJ
ftr-343	864	32	embargo	embargo	NOUN
ftr-343	864	33	rather	rather	ADV
ftr-343	864	34	than	than	ADP
ftr-343	864	35	a	a	DET
ftr-343	864	36	ppm	ppm	NOUN
ftr-343	864	37	.	.	PUNCT
ftr-343	864	38	”	"	PUNCT
ftr-343	865	1	charnovitz	charnovitz	PROPN
ftr-343	865	2	,	,	PUNCT
ftr-343	865	3	supra	supra	PROPN
ftr-343	865	4	note	note	PROPN
ftr-343	865	5	66	66	NUM
ftr-343	865	6	,	,	PUNCT
ftr-343	865	7	at	at	ADP
ftr-343	865	8	67	67	NUM
ftr-343	865	9	.	.	PUNCT
ftr-343	865	10	126	126	NUM
ftr-343	865	11	.	.	PUNCT
ftr-343	866	1	charnovitz	charnovitz	PROPN
ftr-343	866	2	,	,	PUNCT
ftr-343	866	3	supra	supra	PROPN
ftr-343	866	4	note	note	PROPN
ftr-343	866	5	66	66	NUM
ftr-343	866	6	,	,	PUNCT
ftr-343	866	7	at	at	ADP
ftr-343	866	8	100	100	NUM
ftr-343	866	9	.	.	PUNCT
ftr-343	867	1	after	after	ADP
ftr-343	867	2	reviewing	review	VERB
ftr-343	867	3	the	the	DET
ftr-343	867	4	superfund	superfund	PROPN
ftr-343	867	5	case	case	NOUN
ftr-343	867	6	,	,	PUNCT
ftr-343	867	7	the	the	DET
ftr-343	867	8	ocd	ocd	PROPN
ftr-343	867	9	tax	tax	NOUN
ftr-343	867	10	,	,	PUNCT
ftr-343	867	11	and	and	CCONJ
ftr-343	867	12	the	the	DET
ftr-343	867	13	decision	decision	NOUN
ftr-343	867	14	in	in	ADP
ftr-343	867	15	shrimp	shrimp	NOUN
ftr-343	867	16	-	-	PUNCT
ftr-343	867	17	turtle	turtle	NOUN
ftr-343	867	18	,	,	PUNCT
ftr-343	867	19	biermann	biermann	NOUN
ftr-343	867	20	and	and	CCONJ
ftr-343	867	21	brohm	brohm	PROPN
ftr-343	867	22	conclude	conclude	VERB
ftr-343	867	23	“	"	PUNCT
ftr-343	867	24	although	although	SCONJ
ftr-343	867	25	the	the	DET
ftr-343	867	26	case	case	NOUN
ftr-343	867	27	law	law	NOUN
ftr-343	867	28	is	be	AUX
ftr-343	867	29	not	not	PART
ftr-343	867	30	unambiguous	unambiguous	ADJ
ftr-343	867	31	as	as	ADP
ftr-343	867	32	to	to	ADP
ftr-343	867	33	whether	whether	SCONJ
ftr-343	867	34	national	national	ADJ
ftr-343	867	35	energy	energy	NOUN
ftr-343	867	36	taxes	taxis	NOUN
ftr-343	867	37	could	could	AUX
ftr-343	867	38	be	be	AUX
ftr-343	867	39	supported	support	VERB
ftr-343	867	40	through	through	ADP
ftr-343	867	41	border	border	NOUN
ftr-343	867	42	adjustments	adjustment	NOUN
ftr-343	867	43	,	,	PUNCT
ftr-343	867	44	it	it	PRON
ftr-343	867	45	seems	seem	VERB
ftr-343	867	46	that	that	SCONJ
ftr-343	867	47	taxes	taxis	NOUN
ftr-343	867	48	on	on	ADP
ftr-343	867	49	chemicals	chemical	NOUN
ftr-343	867	50	–	–	PUNCT
ftr-343	867	51	possibly	possibly	ADV
ftr-343	867	52	also	also	ADV
ftr-343	867	53	energy	energy	NOUN
ftr-343	867	54	–	–	PUNCT
ftr-343	867	55	used	use	VERB
ftr-343	867	56	as	as	ADP
ftr-343	867	57	materials	material	NOUN
ftr-343	867	58	in	in	ADP
ftr-343	867	59	the	the	DET
ftr-343	867	60	manufacture	manufacture	NOUN
ftr-343	867	61	or	or	CCONJ
ftr-343	867	62	production	production	NOUN
ftr-343	867	63	of	of	ADP
ftr-343	867	64	imported	import	VERB
ftr-343	867	65	substances	substance	NOUN
ftr-343	867	66	can	can	AUX
ftr-343	867	67	be	be	AUX
ftr-343	867	68	included	include	VERB
ftr-343	867	69	in	in	ADP
ftr-343	867	70	border	border	NOUN
ftr-343	867	71	tax	tax	NOUN
ftr-343	867	72	adjustment	adjustment	NOUN
ftr-343	867	73	schemes	scheme	NOUN
ftr-343	867	74	.	.	PUNCT
ftr-343	867	75	”	"	PUNCT
ftr-343	867	76	biermann	biermann	PROPN
ftr-343	867	77	&	&	CCONJ
ftr-343	867	78	brohm	brohm	PROPN
ftr-343	867	79	,	,	PUNCT
ftr-343	867	80	strategic	strategic	ADJ
ftr-343	867	81	role	role	NOUN
ftr-343	867	82	,	,	PUNCT
ftr-343	867	83	supra	supra	PROPN
ftr-343	867	84	note	note	NOUN
ftr-343	867	85	12	12	NUM
ftr-343	867	86	,	,	PUNCT
ftr-343	867	87	at	at	ADP
ftr-343	867	88	295	295	NUM
ftr-343	867	89	.	.	PUNCT
ftr-343	868	1	127	127	NUM
ftr-343	868	2	.	.	PUNCT
ftr-343	869	1	among	among	ADP
ftr-343	869	2	the	the	DET
ftr-343	869	3	many	many	ADJ
ftr-343	869	4	other	other	ADJ
ftr-343	869	5	places	place	NOUN
ftr-343	869	6	this	this	DET
ftr-343	869	7	issue	issue	NOUN
ftr-343	869	8	is	be	AUX
ftr-343	869	9	discussed	discuss	VERB
ftr-343	869	10	are	be	AUX
ftr-343	869	11	goh	goh	PROPN
ftr-343	869	12	,	,	PUNCT
ftr-343	869	13	supra	supra	PROPN
ftr-343	869	14	note	note	PROPN
ftr-343	869	15	12	12	NUM
ftr-343	869	16	,	,	PUNCT
ftr-343	869	17	at	at	ADP
ftr-343	869	18	413	413	NUM
ftr-343	869	19	-	-	SYM
ftr-343	869	20	22	22	NUM
ftr-343	869	21	;	;	PUNCT
ftr-343	869	22	de	de	X
ftr-343	869	23	cendra	cendra	PROPN
ftr-343	869	24	,	,	PUNCT
ftr-343	869	25	supra	supra	PROPN
ftr-343	869	26	note	note	NOUN
ftr-343	869	27	12	12	NUM
ftr-343	869	28	,	,	PUNCT
ftr-343	869	29	at	at	ADP
ftr-343	869	30	143	143	NUM
ftr-343	869	31	-	-	SYM
ftr-343	869	32	45	45	NUM
ftr-343	869	33	,	,	PUNCT
ftr-343	869	34	ismer	ismer	NOUN
ftr-343	869	35	&	&	CCONJ
ftr-343	869	36	neuhoff	neuhoff	NOUN
ftr-343	869	37	,	,	PUNCT
ftr-343	869	38	supra	supra	ADJ
ftr-343	869	39	note	note	NOUN
ftr-343	869	40	1	1	NUM
ftr-343	869	41	,	,	PUNCT
ftr-343	869	42	at	at	ADP
ftr-343	869	43	149	149	NUM
ftr-343	869	44	-	-	SYM
ftr-343	869	45	52	52	NUM
ftr-343	869	46	;	;	PUNCT
ftr-343	869	47	pauwelyn	pauwelyn	NOUN
ftr-343	869	48	,	,	PUNCT
ftr-343	869	49	u.s	u.s	PROPN
ftr-343	869	50	.	.	PROPN
ftr-343	869	51	federal	federal	ADJ
ftr-343	869	52	climate	climate	NOUN
ftr-343	869	53	policy	policy	NOUN
ftr-343	869	54	,	,	PUNCT
ftr-343	869	55	supra	supra	PROPN
ftr-343	869	56	note	note	NOUN
ftr-343	869	57	15	15	NUM
ftr-343	869	58	,	,	PUNCT
ftr-343	869	59	at	at	ADP
ftr-343	869	60	33	33	NUM
ftr-343	869	61	-	-	SYM
ftr-343	869	62	41	41	NUM
ftr-343	869	63	;	;	PUNCT
ftr-343	869	64	pauwelyn	pauwelyn	ADJ
ftr-343	869	65	,	,	PUNCT
ftr-343	869	66	testimony	testimony	NOUN
ftr-343	869	67	,	,	PUNCT
ftr-343	869	68	supra	supra	PROPN
ftr-343	869	69	note	note	NOUN
ftr-343	869	70	15	15	NUM
ftr-343	869	71	,	,	PUNCT
ftr-343	869	72	at	at	ADP
ftr-343	869	73	11	11	NUM
ftr-343	869	74	-	-	SYM
ftr-343	869	75	17	17	NUM
ftr-343	869	76	;	;	PUNCT
ftr-343	869	77	bordoff	bordoff	NOUN
ftr-343	869	78	,	,	PUNCT
ftr-343	869	79	supra	supra	PROPN
ftr-343	869	80	note	note	PROPN
ftr-343	869	81	15	15	NUM
ftr-343	869	82	,	,	PUNCT
ftr-343	869	83	at	at	ADP
ftr-343	869	84	49	49	NUM
ftr-343	869	85	-	-	SYM
ftr-343	869	86	54	54	NUM
ftr-343	869	87	;	;	PUNCT
ftr-343	869	88	van	van	PROPN
ftr-343	869	89	asselt	asselt	ADJ
ftr-343	869	90	,	,	PUNCT
ftr-343	869	91	brewer	brewer	NOUN
ftr-343	869	92	,	,	PUNCT
ftr-343	869	93	&	&	CCONJ
ftr-343	869	94	mehling	mehling	PROPN
ftr-343	869	95	,	,	PUNCT
ftr-343	869	96	supra	supra	PROPN
ftr-343	869	97	note	note	PROPN
ftr-343	869	98	8	8	NUM
ftr-343	869	99	,	,	PUNCT
ftr-343	869	100	at	at	ADP
ftr-343	869	101	52	52	NUM
ftr-343	869	102	-	-	SYM
ftr-343	869	103	57	57	NUM
ftr-343	869	104	;	;	PUNCT
ftr-343	870	1	hufbauer	hufbauer	NOUN
ftr-343	870	2	,	,	PUNCT
ftr-343	870	3	charnovitz	charnovitz	PROPN
ftr-343	870	4	&	&	CCONJ
ftr-343	870	5	kim	kim	PROPN
ftr-343	870	6	,	,	PUNCT
ftr-343	870	7	supra	supra	PROPN
ftr-343	870	8	note	note	NOUN
ftr-343	870	9	9	9	NUM
ftr-343	870	10	,	,	PUNCT
ftr-343	870	11	at	at	ADP
ftr-343	870	12	49	49	NUM
ftr-343	870	13	-	-	SYM
ftr-343	870	14	60	60	NUM
ftr-343	870	15	,	,	PUNCT
ftr-343	870	16	wto	wto	NOUN
ftr-343	870	17	-	-	PUNCT
ftr-343	870	18	unep	unep	NOUN
ftr-343	870	19	,	,	PUNCT
ftr-343	870	20	supra	supra	PROPN
ftr-343	870	21	note	note	NOUN
ftr-343	870	22	12	12	NUM
ftr-343	870	23	,	,	PUNCT
ftr-343	870	24	at	at	ADP
ftr-343	870	25	107	107	NUM
ftr-343	870	26	-	-	SYM
ftr-343	870	27	110	110	NUM
ftr-343	870	28	;	;	PUNCT
ftr-343	870	29	ponnambalam	ponnambalam	PROPN
ftr-343	870	30	,	,	PUNCT
ftr-343	870	31	supra	supra	PROPN
ftr-343	870	32	note	note	NOUN
ftr-343	870	33	8	8	NUM
ftr-343	870	34	.	.	NOUN
ftr-343	870	35	2011	2011	NUM
ftr-343	870	36	]	]	PUNCT
ftr-343	870	37	border	border	NOUN
ftr-343	870	38	adjustments	adjustment	NOUN
ftr-343	870	39	for	for	ADP
ftr-343	870	40	carbon	carbon	NOUN
ftr-343	870	41	taxes	taxis	NOUN
ftr-343	870	42	269	269	NUM
ftr-343	870	43	nation	nation	NOUN
ftr-343	870	44	provision.128	provision.128	VERB
ftr-343	870	45	such	such	DET
ftr-343	870	46	a	a	DET
ftr-343	870	47	challenge	challenge	NOUN
ftr-343	870	48	is	be	AUX
ftr-343	870	49	perhaps	perhaps	ADV
ftr-343	870	50	most	most	ADV
ftr-343	870	51	likely	likely	ADJ
ftr-343	870	52	to	to	PART
ftr-343	870	53	be	be	AUX
ftr-343	870	54	mounted	mount	VERB
ftr-343	870	55	by	by	ADP
ftr-343	870	56	developing	develop	VERB
ftr-343	870	57	countries	country	NOUN
ftr-343	870	58	against	against	ADP
ftr-343	870	59	bas	bas	PROPN
ftr-343	870	60	introduced	introduce	VERB
ftr-343	870	61	by	by	ADP
ftr-343	870	62	their	their	PRON
ftr-343	870	63	developed	develop	VERB
ftr-343	870	64	trading	trading	NOUN
ftr-343	870	65	partners	partner	NOUN
ftr-343	870	66	.	.	PUNCT
ftr-343	871	1	but	but	CCONJ
ftr-343	871	2	if	if	SCONJ
ftr-343	871	3	the	the	DET
ftr-343	871	4	u.s	u.s	PROPN
ftr-343	871	5	.	.	PROPN
ftr-343	871	6	persists	persist	VERB
ftr-343	871	7	in	in	ADP
ftr-343	871	8	not	not	PART
ftr-343	871	9	introducing	introduce	VERB
ftr-343	871	10	carbon	carbon	NOUN
ftr-343	871	11	pricing	pricing	NOUN
ftr-343	871	12	,	,	PUNCT
ftr-343	871	13	the	the	DET
ftr-343	871	14	eu	eu	PROPN
ftr-343	871	15	might	might	AUX
ftr-343	871	16	trigger	trigger	VERB
ftr-343	871	17	a	a	DET
ftr-343	871	18	challenge	challenge	NOUN
ftr-343	871	19	by	by	ADP
ftr-343	871	20	applying	apply	VERB
ftr-343	871	21	bas	bas	PROPN
ftr-343	871	22	to	to	ADP
ftr-343	871	23	its	its	PRON
ftr-343	871	24	trade	trade	NOUN
ftr-343	871	25	with	with	ADP
ftr-343	871	26	the	the	DET
ftr-343	871	27	u.s	u.s	PROPN
ftr-343	871	28	.	.	PROPN
ftr-343	871	29	the	the	DET
ftr-343	871	30	wto	wto	PROPN
ftr-343	871	31	appellate	appellate	ADJ
ftr-343	871	32	body	body	NOUN
ftr-343	871	33	has	have	AUX
ftr-343	871	34	stated	state	VERB
ftr-343	871	35	that	that	SCONJ
ftr-343	871	36	a	a	DET
ftr-343	871	37	two	two	NUM
ftr-343	871	38	-	-	PUNCT
ftr-343	871	39	step	step	NOUN
ftr-343	871	40	approach	approach	NOUN
ftr-343	871	41	is	be	AUX
ftr-343	871	42	to	to	PART
ftr-343	871	43	be	be	AUX
ftr-343	871	44	followed	follow	VERB
ftr-343	871	45	in	in	ADP
ftr-343	871	46	applying	apply	VERB
ftr-343	871	47	article	article	NOUN
ftr-343	871	48	xx	xx	NUM
ftr-343	871	49	.	.	PUNCT
ftr-343	872	1	the	the	DET
ftr-343	872	2	first	first	ADJ
ftr-343	872	3	step	step	NOUN
ftr-343	872	4	is	be	AUX
ftr-343	872	5	to	to	PART
ftr-343	872	6	determine	determine	VERB
ftr-343	872	7	whether	whether	SCONJ
ftr-343	872	8	the	the	DET
ftr-343	872	9	measure	measure	NOUN
ftr-343	872	10	in	in	ADP
ftr-343	872	11	question	question	NOUN
ftr-343	872	12	satisfies	satisfie	NOUN
ftr-343	872	13	one	one	NUM
ftr-343	872	14	of	of	ADP
ftr-343	872	15	the	the	DET
ftr-343	872	16	specified	specified	ADJ
ftr-343	872	17	exceptions	exception	NOUN
ftr-343	872	18	,	,	PUNCT
ftr-343	872	19	of	of	ADP
ftr-343	872	20	which	which	DET
ftr-343	872	21	paragraph	paragraph	NOUN
ftr-343	872	22	(	(	PUNCT
ftr-343	872	23	b	b	NOUN
ftr-343	872	24	)	)	PUNCT
ftr-343	872	25	or	or	CCONJ
ftr-343	872	26	(	(	PUNCT
ftr-343	872	27	g	g	NOUN
ftr-343	872	28	)	)	PUNCT
ftr-343	872	29	are	be	AUX
ftr-343	872	30	relevant	relevant	ADJ
ftr-343	872	31	in	in	ADP
ftr-343	872	32	the	the	DET
ftr-343	872	33	present	present	ADJ
ftr-343	872	34	context	context	NOUN
ftr-343	872	35	.	.	PUNCT
ftr-343	873	1	the	the	DET
ftr-343	873	2	threshold	threshold	NOUN
ftr-343	873	3	for	for	ADP
ftr-343	873	4	legality	legality	NOUN
ftr-343	873	5	under	under	ADP
ftr-343	873	6	these	these	DET
ftr-343	873	7	exceptions	exception	NOUN
ftr-343	873	8	is	be	AUX
ftr-343	873	9	,	,	PUNCT
ftr-343	873	10	of	of	ADP
ftr-343	873	11	course	course	NOUN
ftr-343	873	12	,	,	PUNCT
ftr-343	873	13	lower	low	ADJ
ftr-343	873	14	than	than	ADP
ftr-343	873	15	that	that	PRON
ftr-343	873	16	under	under	ADP
ftr-343	873	17	article	article	PROPN
ftr-343	873	18	iii	iii	PROPN
ftr-343	873	19	.	.	PUNCT
ftr-343	874	1	if	if	SCONJ
ftr-343	874	2	one	one	NUM
ftr-343	874	3	of	of	ADP
ftr-343	874	4	these	these	DET
ftr-343	874	5	exceptions	exception	NOUN
ftr-343	874	6	is	be	AUX
ftr-343	874	7	satisfied	satisfied	ADJ
ftr-343	874	8	,	,	PUNCT
ftr-343	874	9	the	the	DET
ftr-343	874	10	second	second	ADJ
ftr-343	874	11	step	step	NOUN
ftr-343	874	12	is	be	AUX
ftr-343	874	13	to	to	PART
ftr-343	874	14	determine	determine	VERB
ftr-343	874	15	whether	whether	SCONJ
ftr-343	874	16	the	the	DET
ftr-343	874	17	measure	measure	NOUN
ftr-343	874	18	is	be	AUX
ftr-343	874	19	also	also	ADV
ftr-343	874	20	consistent	consistent	ADJ
ftr-343	874	21	with	with	ADP
ftr-343	874	22	the	the	DET
ftr-343	874	23	introductory	introductory	ADJ
ftr-343	874	24	paragraph	paragraph	NOUN
ftr-343	874	25	,	,	PUNCT
ftr-343	874	26	the	the	DET
ftr-343	874	27	so	so	ADV
ftr-343	874	28	-	-	PUNCT
ftr-343	874	29	called	call	VERB
ftr-343	874	30	“	"	PUNCT
ftr-343	874	31	chapeau	chapeau	PROPN
ftr-343	874	32	”	"	PUNCT
ftr-343	874	33	of	of	ADP
ftr-343	874	34	article	article	PROPN
ftr-343	874	35	xx.129	xx.129	PROPN
ftr-343	874	36	wto	wto	PROPN
ftr-343	874	37	case	case	NOUN
ftr-343	874	38	law	law	NOUN
ftr-343	874	39	,	,	PUNCT
ftr-343	874	40	as	as	ADV
ftr-343	874	41	well	well	ADV
ftr-343	874	42	as	as	ADP
ftr-343	874	43	a	a	DET
ftr-343	874	44	priori	priori	ADJ
ftr-343	874	45	reasoning	reasoning	NOUN
ftr-343	874	46	,	,	PUNCT
ftr-343	874	47	suggests	suggest	VERB
ftr-343	874	48	that	that	SCONJ
ftr-343	874	49	it	it	PRON
ftr-343	874	50	is	be	AUX
ftr-343	874	51	likely	likely	ADV
ftr-343	874	52	much	much	ADV
ftr-343	874	53	easier	easy	ADJ
ftr-343	874	54	to	to	PART
ftr-343	874	55	satisfy	satisfy	VERB
ftr-343	874	56	paragraph	paragraph	NOUN
ftr-343	874	57	(	(	PUNCT
ftr-343	874	58	b	b	NOUN
ftr-343	874	59	)	)	PUNCT
ftr-343	874	60	or	or	CCONJ
ftr-343	874	61	(	(	PUNCT
ftr-343	874	62	g	g	NOUN
ftr-343	874	63	)	)	PUNCT
ftr-343	874	64	than	than	SCONJ
ftr-343	874	65	to	to	PART
ftr-343	874	66	comply	comply	VERB
ftr-343	874	67	with	with	ADP
ftr-343	874	68	the	the	DET
ftr-343	874	69	chapeau	chapeau	PROPN
ftr-343	874	70	,	,	PUNCT
ftr-343	874	71	which	which	PRON
ftr-343	874	72	ponnambalam	ponnambalam	NOUN
ftr-343	874	73	calls	call	VERB
ftr-343	874	74	“	"	PUNCT
ftr-343	874	75	a	a	DET
ftr-343	874	76	formidable	formidable	ADJ
ftr-343	874	77	gatekeeper	gatekeeper	NOUN
ftr-343	874	78	.	.	PUNCT
ftr-343	874	79	”130	”130	PROPN
ftr-343	875	1	pauwelyn	pauwelyn	PROPN
ftr-343	875	2	notes	note	VERB
ftr-343	875	3	that	that	SCONJ
ftr-343	875	4	in	in	ADP
ftr-343	875	5	all	all	DET
ftr-343	875	6	cases	case	NOUN
ftr-343	875	7	where	where	SCONJ
ftr-343	875	8	the	the	DET
ftr-343	875	9	appellate	appellate	ADJ
ftr-343	875	10	body	body	NOUN
ftr-343	875	11	has	have	AUX
ftr-343	875	12	denied	deny	VERB
ftr-343	875	13	an	an	DET
ftr-343	875	14	article	article	NOUN
ftr-343	875	15	xx	xx	NUM
ftr-343	876	1	exception	exception	NOUN
ftr-343	876	2	it	it	PRON
ftr-343	876	3	was	be	AUX
ftr-343	876	4	because	because	SCONJ
ftr-343	876	5	the	the	DET
ftr-343	876	6	chapeau	chapeau	PROPN
ftr-343	876	7	’s	’s	PART
ftr-343	876	8	test	test	NOUN
ftr-343	876	9	was	be	AUX
ftr-343	876	10	not	not	PART
ftr-343	876	11	met.131	met.131	ADJ
ftr-343	876	12	a.	a.	NOUN
ftr-343	876	13	the	the	DET
ftr-343	876	14	tests	test	NOUN
ftr-343	876	15	of	of	ADP
ftr-343	876	16	paragraphs	paragraph	NOUN
ftr-343	876	17	(	(	PUNCT
ftr-343	876	18	b	b	NOUN
ftr-343	876	19	)	)	PUNCT
ftr-343	876	20	and	and	CCONJ
ftr-343	876	21	(	(	PUNCT
ftr-343	876	22	g	g	NOUN
ftr-343	876	23	)	)	PUNCT
ftr-343	876	24	it	it	PRON
ftr-343	876	25	might	might	AUX
ftr-343	876	26	seem	seem	VERB
ftr-343	876	27	that	that	DET
ftr-343	876	28	satisfaction	satisfaction	NOUN
ftr-343	876	29	of	of	ADP
ftr-343	876	30	the	the	DET
ftr-343	876	31	requirement	requirement	NOUN
ftr-343	876	32	of	of	ADP
ftr-343	876	33	paragraph	paragraph	NOUN
ftr-343	876	34	(	(	PUNCT
ftr-343	876	35	b	b	NOUN
ftr-343	876	36	)	)	PUNCT
ftr-343	876	37	of	of	ADP
ftr-343	876	38	article	article	NOUN
ftr-343	876	39	xx	xx	NUM
ftr-343	876	40	that	that	SCONJ
ftr-343	876	41	btas	bta	NOUN
ftr-343	876	42	are	be	AUX
ftr-343	876	43	“	"	PUNCT
ftr-343	876	44	necessary	necessary	ADJ
ftr-343	876	45	to	to	PART
ftr-343	876	46	protect	protect	VERB
ftr-343	876	47	human	human	NOUN
ftr-343	876	48	,	,	PUNCT
ftr-343	876	49	animal	animal	NOUN
ftr-343	876	50	or	or	CCONJ
ftr-343	876	51	plant	plant	NOUN
ftr-343	876	52	life	life	NOUN
ftr-343	876	53	or	or	CCONJ
ftr-343	876	54	health	health	NOUN
ftr-343	876	55	”	"	PUNCT
ftr-343	876	56	would	would	AUX
ftr-343	876	57	require	require	VERB
ftr-343	876	58	a	a	DET
ftr-343	876	59	demonstration	demonstration	NOUN
ftr-343	876	60	that	that	SCONJ
ftr-343	876	61	there	there	PRON
ftr-343	876	62	are	be	VERB
ftr-343	876	63	no	no	DET
ftr-343	876	64	other	other	ADJ
ftr-343	876	65	gattconsistent	gattconsistent	NOUN
ftr-343	876	66	means	mean	NOUN
ftr-343	876	67	of	of	ADP
ftr-343	876	68	achieving	achieve	VERB
ftr-343	876	69	the	the	DET
ftr-343	876	70	same	same	ADJ
ftr-343	876	71	objective	objective	NOUN
ftr-343	876	72	.	.	PUNCT
ftr-343	877	1	however	however	ADV
ftr-343	877	2	,	,	PUNCT
ftr-343	877	3	according	accord	VERB
ftr-343	877	4	to	to	ADP
ftr-343	877	5	the	the	DET
ftr-343	877	6	wto	wto	PROPN
ftr-343	877	7	:	:	PUNCT
ftr-343	877	8	[	[	X
ftr-343	877	9	t]he	t]he	X
ftr-343	877	10	interpretation	interpretation	NOUN
ftr-343	877	11	of	of	ADP
ftr-343	877	12	the	the	DET
ftr-343	877	13	necessity	necessity	NOUN
ftr-343	877	14	requirement	requirement	NOUN
ftr-343	877	15	of	of	ADP
ftr-343	877	16	article	article	NOUN
ftr-343	877	17	xx	xx	X
ftr-343	877	18	(	(	PUNCT
ftr-343	877	19	b	b	NOUN
ftr-343	877	20	)	)	PUNCT
ftr-343	877	21	.	.	PUNCT
ftr-343	877	22	.	.	PUNCT
ftr-343	878	1	.	.	PUNCT
ftr-343	879	1	has	have	AUX
ftr-343	879	2	evolved	evolve	VERB
ftr-343	879	3	from	from	ADP
ftr-343	879	4	a	a	DET
ftr-343	879	5	least	least	ADJ
ftr-343	879	6	-	-	PUNCT
ftr-343	879	7	trade	trade	NOUN
ftr-343	879	8	restrictive	restrictive	ADJ
ftr-343	879	9	approach	approach	NOUN
ftr-343	879	10	to	to	ADP
ftr-343	879	11	a	a	DET
ftr-343	879	12	less	less	ADV
ftr-343	879	13	-	-	PUNCT
ftr-343	879	14	trade	trade	NOUN
ftr-343	879	15	restrictive	restrictive	ADJ
ftr-343	879	16	one	one	NOUN
ftr-343	879	17	,	,	PUNCT
ftr-343	879	18	supplemented	supplement	VERB
ftr-343	879	19	with	with	ADP
ftr-343	879	20	a	a	DET
ftr-343	879	21	proportionality	proportionality	NOUN
ftr-343	879	22	test	test	NOUN
ftr-343	879	23	(	(	PUNCT
ftr-343	879	24	“	"	PUNCT
ftr-343	879	25	a	a	DET
ftr-343	879	26	process	process	NOUN
ftr-343	879	27	of	of	ADP
ftr-343	879	28	weighing	weigh	VERB
ftr-343	879	29	and	and	CCONJ
ftr-343	879	30	balancing	balance	VERB
ftr-343	879	31	a	a	DET
ftr-343	879	32	series	series	NOUN
ftr-343	879	33	of	of	ADP
ftr-343	879	34	factors	factor	NOUN
ftr-343	879	35	”	"	PUNCT
ftr-343	879	36	)	)	PUNCT
ftr-343	879	37	.	.	PUNCT
ftr-343	880	1	the	the	DET
ftr-343	880	2	appellate	appellate	ADJ
ftr-343	880	3	body	body	NOUN
ftr-343	880	4	considered	consider	VERB
ftr-343	880	5	that	that	SCONJ
ftr-343	880	6	the	the	DET
ftr-343	880	7	determination	determination	NOUN
ftr-343	880	8	of	of	ADP
ftr-343	880	9	whether	whether	SCONJ
ftr-343	880	10	a	a	DET
ftr-343	880	11	measure	measure	NOUN
ftr-343	880	12	is	be	AUX
ftr-343	880	13	necessary	necessary	ADJ
ftr-343	880	14	involves	involve	NOUN
ftr-343	880	15	in	in	ADP
ftr-343	880	16	every	every	DET
ftr-343	880	17	case	case	NOUN
ftr-343	880	18	a	a	DET
ftr-343	880	19	process	process	NOUN
ftr-343	880	20	of	of	ADP
ftr-343	880	21	weighing	weigh	VERB
ftr-343	880	22	and	and	CCONJ
ftr-343	880	23	balancing	balance	VERB
ftr-343	880	24	a	a	DET
ftr-343	880	25	series	series	NOUN
ftr-343	880	26	of	of	ADP
ftr-343	880	27	factors	factor	NOUN
ftr-343	880	28	which	which	PRON
ftr-343	880	29	prominently	prominently	ADV
ftr-343	880	30	include	include	VERB
ftr-343	880	31	the	the	DET
ftr-343	880	32	contribution	contribution	NOUN
ftr-343	880	33	made	make	VERB
ftr-343	880	34	by	by	ADP
ftr-343	880	35	the	the	DET
ftr-343	880	36	measure	measure	NOUN
ftr-343	880	37	to	to	ADP
ftr-343	880	38	the	the	DET
ftr-343	880	39	enforcement	enforcement	NOUN
ftr-343	880	40	of	of	ADP
ftr-343	880	41	the	the	DET
ftr-343	880	42	regulation	regulation	NOUN
ftr-343	880	43	at	at	ADP
ftr-343	880	44	issue	issue	NOUN
ftr-343	880	45	,	,	PUNCT
ftr-343	880	46	the	the	DET
ftr-343	880	47	importance	importance	NOUN
ftr-343	880	48	of	of	ADP
ftr-343	880	49	the	the	DET
ftr-343	880	50	common	common	ADJ
ftr-343	880	51	interests	interest	NOUN
ftr-343	880	52	or	or	CCONJ
ftr-343	880	53	values	value	NOUN
ftr-343	880	54	protected	protect	VERB
ftr-343	880	55	by	by	ADP
ftr-343	880	56	128	128	NUM
ftr-343	880	57	.	.	PUNCT
ftr-343	881	1	“	"	PUNCT
ftr-343	881	2	[	[	X
ftr-343	881	3	t]he	t]he	ADV
ftr-343	881	4	debate	debate	NOUN
ftr-343	881	5	will	will	AUX
ftr-343	881	6	in	in	ADP
ftr-343	881	7	all	all	DET
ftr-343	881	8	probability	probability	NOUN
ftr-343	881	9	concentrate	concentrate	NOUN
ftr-343	881	10	on	on	ADP
ftr-343	881	11	article	article	NOUN
ftr-343	881	12	xx	xx	NUM
ftr-343	881	13	because	because	SCONJ
ftr-343	881	14	the	the	DET
ftr-343	881	15	mfn	mfn	PROPN
ftr-343	881	16	infringement	infringement	NOUN
ftr-343	881	17	will	will	AUX
ftr-343	881	18	need	need	VERB
ftr-343	881	19	to	to	PART
ftr-343	881	20	be	be	AUX
ftr-343	881	21	justified	justify	VERB
ftr-343	881	22	,	,	PUNCT
ftr-343	881	23	whether	whether	SCONJ
ftr-343	881	24	there	there	PRON
ftr-343	881	25	is	be	VERB
ftr-343	881	26	a	a	DET
ftr-343	881	27	national	national	ADJ
ftr-343	881	28	treatment	treatment	NOUN
ftr-343	881	29	violation	violation	NOUN
ftr-343	881	30	or	or	CCONJ
ftr-343	881	31	not	not	PART
ftr-343	881	32	.	.	PUNCT
ftr-343	882	1	”	"	PUNCT
ftr-343	882	2	wiers	wier	NOUN
ftr-343	882	3	,	,	PUNCT
ftr-343	882	4	supra	supra	PROPN
ftr-343	882	5	note	note	PROPN
ftr-343	882	6	118	118	NUM
ftr-343	882	7	,	,	PUNCT
ftr-343	882	8	at	at	ADP
ftr-343	882	9	88	88	NUM
ftr-343	882	10	.	.	PUNCT
ftr-343	883	1	129	129	NUM
ftr-343	883	2	.	.	PUNCT
ftr-343	884	1	appellate	appellate	ADJ
ftr-343	884	2	body	body	NOUN
ftr-343	884	3	report	report	NOUN
ftr-343	884	4	,	,	PUNCT
ftr-343	884	5	united	united	PROPN
ftr-343	884	6	states	states	PROPN
ftr-343	884	7	–	–	PUNCT
ftr-343	884	8	standards	standard	NOUN
ftr-343	884	9	for	for	ADP
ftr-343	884	10	reformulated	reformulate	VERB
ftr-343	884	11	and	and	CCONJ
ftr-343	884	12	conventional	conventional	ADJ
ftr-343	884	13	gasoline	gasoline	NOUN
ftr-343	884	14	,	,	PUNCT
ftr-343	884	15	22	22	NUM
ftr-343	884	16	,	,	PUNCT
ftr-343	884	17	wt	wt	NOUN
ftr-343	884	18	/	/	SYM
ftr-343	884	19	ds2	ds2	PROPN
ftr-343	884	20	/	/	SYM
ftr-343	884	21	ab	ab	PROPN
ftr-343	884	22	/	/	SYM
ftr-343	884	23	r	r	NOUN
ftr-343	884	24	(	(	PUNCT
ftr-343	884	25	adopted	adopt	VERB
ftr-343	884	26	may	may	AUX
ftr-343	884	27	20	20	NUM
ftr-343	884	28	,	,	PUNCT
ftr-343	884	29	1996	1996	NUM
ftr-343	884	30	)	)	PUNCT
ftr-343	885	1	[	[	X
ftr-343	885	2	hereinafter	hereinafter	NOUN
ftr-343	885	3	ab	ab	PROPN
ftr-343	885	4	report	report	PROPN
ftr-343	885	5	–	–	PUNCT
ftr-343	885	6	reformulated	reformulate	VERB
ftr-343	885	7	gasoline	gasoline	NOUN
ftr-343	885	8	]	]	PUNCT
ftr-343	885	9	.	.	PUNCT
ftr-343	886	1	130	130	NUM
ftr-343	886	2	.	.	PUNCT
ftr-343	887	1	ponnambalam	ponnambalam	PROPN
ftr-343	887	2	,	,	PUNCT
ftr-343	887	3	supra	supra	PROPN
ftr-343	887	4	note	note	PROPN
ftr-343	887	5	8	8	NUM
ftr-343	887	6	,	,	PUNCT
ftr-343	887	7	at	at	ADP
ftr-343	887	8	274	274	NUM
ftr-343	887	9	.	.	PUNCT
ftr-343	887	10	131	131	NUM
ftr-343	887	11	.	.	PUNCT
ftr-343	888	1	pauwelyn	pauwelyn	ADJ
ftr-343	888	2	,	,	PUNCT
ftr-343	888	3	u.s	u.s	PROPN
ftr-343	888	4	.	.	PROPN
ftr-343	888	5	federal	federal	ADJ
ftr-343	888	6	climate	climate	NOUN
ftr-343	888	7	policy	policy	NOUN
ftr-343	888	8	,	,	PUNCT
ftr-343	888	9	supra	supra	PROPN
ftr-343	888	10	note	note	NOUN
ftr-343	888	11	15	15	NUM
ftr-343	888	12	,	,	PUNCT
ftr-343	888	13	at	at	ADP
ftr-343	888	14	37	37	NUM
ftr-343	888	15	.	.	NUM
ftr-343	889	1	270	270	NUM
ftr-343	889	2	florida	florida	PROPN
ftr-343	889	3	tax	tax	NOUN
ftr-343	889	4	review	review	NOUN
ftr-343	889	5	[	[	X
ftr-343	889	6	vol	vol	NOUN
ftr-343	889	7	.	.	PUNCT
ftr-343	889	8	11:4	11:4	NUM
ftr-343	889	9	the	the	DET
ftr-343	889	10	regulation	regulation	NOUN
ftr-343	889	11	,	,	PUNCT
ftr-343	889	12	and	and	CCONJ
ftr-343	889	13	the	the	DET
ftr-343	889	14	accompanying	accompanying	ADJ
ftr-343	889	15	impact	impact	NOUN
ftr-343	889	16	of	of	ADP
ftr-343	889	17	the	the	DET
ftr-343	889	18	measure	measure	NOUN
ftr-343	889	19	on	on	ADP
ftr-343	889	20	imports	import	NOUN
ftr-343	889	21	or	or	CCONJ
ftr-343	889	22	exports	export	NOUN
ftr-343	889	23	.	.	PUNCT
ftr-343	890	1	[	[	X
ftr-343	890	2	i]n	i]n	VERB
ftr-343	890	3	the	the	DET
ftr-343	890	4	ec	ec	PROPN
ftr-343	890	5	—	—	PUNCT
ftr-343	890	6	asbestos	asbestos	NOUN
ftr-343	890	7	case	case	NOUN
ftr-343	890	8	.	.	PUNCT
ftr-343	890	9	.	.	PUNCT
ftr-343	891	1	.	.	PUNCT
ftr-343	891	2	,	,	PUNCT
ftr-343	891	3	for	for	ADP
ftr-343	891	4	the	the	DET
ftr-343	891	5	first	first	ADJ
ftr-343	891	6	time	time	NOUN
ftr-343	891	7	,	,	PUNCT
ftr-343	891	8	an	an	DET
ftr-343	891	9	“	"	PUNCT
ftr-343	891	10	environmental	environmental	ADJ
ftr-343	891	11	”	"	PUNCT
ftr-343	891	12	measure	measure	NOUN
ftr-343	891	13	passed	pass	VERB
ftr-343	891	14	the	the	DET
ftr-343	891	15	necessity	necessity	NOUN
ftr-343	891	16	test	test	NOUN
ftr-343	891	17	.	.	PUNCT
ftr-343	892	1	the	the	DET
ftr-343	892	2	appellate	appellate	ADJ
ftr-343	892	3	body	body	NOUN
ftr-343	892	4	noted	note	VERB
ftr-343	892	5	that	that	SCONJ
ftr-343	892	6	“	"	PUNCT
ftr-343	892	7	the	the	DET
ftr-343	892	8	more	more	ADV
ftr-343	892	9	vital	vital	ADJ
ftr-343	892	10	or	or	CCONJ
ftr-343	892	11	important	important	ADJ
ftr-343	892	12	[	[	X
ftr-343	892	13	the	the	X
ftr-343	892	14	]	]	X
ftr-343	892	15	common	common	ADJ
ftr-343	892	16	interests	interest	NOUN
ftr-343	892	17	or	or	CCONJ
ftr-343	892	18	values	value	NOUN
ftr-343	892	19	”	"	PUNCT
ftr-343	892	20	pursued	pursue	VERB
ftr-343	892	21	,	,	PUNCT
ftr-343	892	22	the	the	PRON
ftr-343	892	23	easier	easy	ADJ
ftr-343	892	24	it	it	PRON
ftr-343	892	25	would	would	AUX
ftr-343	892	26	be	be	AUX
ftr-343	892	27	to	to	PART
ftr-343	892	28	accept	accept	VERB
ftr-343	892	29	as	as	ADP
ftr-343	892	30	“	"	PUNCT
ftr-343	892	31	necessary	necessary	ADJ
ftr-343	892	32	”	"	PUNCT
ftr-343	892	33	measures	measure	NOUN
ftr-343	892	34	designed	design	VERB
ftr-343	892	35	to	to	PART
ftr-343	892	36	achieve	achieve	VERB
ftr-343	892	37	those	those	DET
ftr-343	892	38	ends.132	ends.132	PRON
ftr-343	892	39	the	the	DET
ftr-343	892	40	predominant	predominant	ADJ
ftr-343	892	41	view	view	NOUN
ftr-343	892	42	is	be	AUX
ftr-343	892	43	that	that	SCONJ
ftr-343	892	44	btas	bta	NOUN
ftr-343	892	45	are	be	AUX
ftr-343	892	46	more	more	ADV
ftr-343	892	47	likely	likely	ADJ
ftr-343	892	48	to	to	PART
ftr-343	892	49	be	be	AUX
ftr-343	892	50	granted	grant	VERB
ftr-343	892	51	an	an	DET
ftr-343	892	52	exception	exception	NOUN
ftr-343	892	53	under	under	ADP
ftr-343	892	54	paragraph	paragraph	NOUN
ftr-343	892	55	(	(	PUNCT
ftr-343	892	56	g	g	NOUN
ftr-343	892	57	)	)	PUNCT
ftr-343	892	58	,	,	PUNCT
ftr-343	892	59	which	which	DET
ftr-343	892	60	accords	accord	NOUN
ftr-343	892	61	conditional	conditional	ADJ
ftr-343	892	62	approval	approval	NOUN
ftr-343	892	63	of	of	ADP
ftr-343	892	64	measures	measure	NOUN
ftr-343	892	65	“	"	PUNCT
ftr-343	892	66	relating	relate	VERB
ftr-343	892	67	to	to	ADP
ftr-343	892	68	the	the	DET
ftr-343	892	69	conservation	conservation	NOUN
ftr-343	892	70	of	of	ADP
ftr-343	892	71	exhaustible	exhaustible	ADJ
ftr-343	892	72	natural	natural	ADJ
ftr-343	892	73	resources	resource	NOUN
ftr-343	892	74	if	if	SCONJ
ftr-343	892	75	such	such	ADJ
ftr-343	892	76	measures	measure	NOUN
ftr-343	892	77	are	be	AUX
ftr-343	892	78	made	make	VERB
ftr-343	892	79	effective	effective	ADJ
ftr-343	892	80	in	in	ADP
ftr-343	892	81	conjunction	conjunction	NOUN
ftr-343	892	82	with	with	ADP
ftr-343	892	83	restrictions	restriction	NOUN
ftr-343	892	84	on	on	ADP
ftr-343	892	85	domestic	domestic	ADJ
ftr-343	892	86	production	production	NOUN
ftr-343	892	87	or	or	CCONJ
ftr-343	892	88	consumption	consumption	NOUN
ftr-343	892	89	.	.	PUNCT
ftr-343	893	1	”133	”133	VERB
ftr-343	893	2	in	in	ADP
ftr-343	893	3	shrimp	shrimp	NOUN
ftr-343	893	4	-	-	PUNCT
ftr-343	893	5	turtle	turtle	VERB
ftr-343	893	6	the	the	DET
ftr-343	893	7	appellate	appellate	ADJ
ftr-343	893	8	body	body	NOUN
ftr-343	893	9	acknowledged	acknowledge	VERB
ftr-343	893	10	that	that	SCONJ
ftr-343	893	11	conditions	condition	NOUN
ftr-343	893	12	placed	place	VERB
ftr-343	893	13	on	on	ADP
ftr-343	893	14	access	access	NOUN
ftr-343	893	15	to	to	ADP
ftr-343	893	16	markets	market	NOUN
ftr-343	893	17	that	that	PRON
ftr-343	893	18	are	be	AUX
ftr-343	893	19	132	132	NUM
ftr-343	893	20	.	.	PUNCT
ftr-343	894	1	see	see	VERB
ftr-343	894	2	wto	wto	PROPN
ftr-343	894	3	,	,	PUNCT
ftr-343	894	4	supra	supra	PROPN
ftr-343	894	5	note	note	PROPN
ftr-343	894	6	67	67	NUM
ftr-343	894	7	,	,	PUNCT
ftr-343	894	8	at	at	ADP
ftr-343	894	9	52	52	NUM
ftr-343	894	10	.	.	PUNCT
ftr-343	895	1	for	for	ADP
ftr-343	895	2	optimistic	optimistic	ADJ
ftr-343	895	3	appraisals	appraisal	NOUN
ftr-343	895	4	of	of	ADP
ftr-343	895	5	the	the	DET
ftr-343	895	6	likelihood	likelihood	NOUN
ftr-343	895	7	of	of	ADP
ftr-343	895	8	success	success	NOUN
ftr-343	895	9	under	under	ADP
ftr-343	895	10	¶	¶	PROPN
ftr-343	895	11	(	(	PUNCT
ftr-343	895	12	b	b	NOUN
ftr-343	895	13	)	)	PUNCT
ftr-343	895	14	,	,	PUNCT
ftr-343	895	15	see	see	VERB
ftr-343	895	16	ismer	ismer	NOUN
ftr-343	895	17	&	&	CCONJ
ftr-343	895	18	neuhoff	neuhoff	NOUN
ftr-343	895	19	,	,	PUNCT
ftr-343	895	20	supra	supra	ADJ
ftr-343	895	21	note	note	NOUN
ftr-343	895	22	1	1	NUM
ftr-343	895	23	,	,	PUNCT
ftr-343	895	24	at	at	ADP
ftr-343	895	25	150	150	NUM
ftr-343	895	26	;	;	PUNCT
ftr-343	895	27	van	van	PROPN
ftr-343	895	28	asselt	asselt	ADJ
ftr-343	895	29	,	,	PUNCT
ftr-343	895	30	brewer	brewer	NOUN
ftr-343	895	31	&	&	CCONJ
ftr-343	895	32	mehling	mehling	PROPN
ftr-343	895	33	supra	supra	PROPN
ftr-343	895	34	note	note	PROPN
ftr-343	895	35	8	8	NUM
ftr-343	895	36	,	,	PUNCT
ftr-343	895	37	at	at	ADP
ftr-343	895	38	52	52	NUM
ftr-343	895	39	-	-	SYM
ftr-343	895	40	53	53	NUM
ftr-343	895	41	;	;	PUNCT
ftr-343	895	42	quick	quick	ADJ
ftr-343	895	43	,	,	PUNCT
ftr-343	895	44	supra	supra	ADJ
ftr-343	895	45	note	note	NOUN
ftr-343	895	46	5	5	NUM
ftr-343	895	47	,	,	PUNCT
ftr-343	895	48	at	at	ADP
ftr-343	895	49	171	171	NUM
ftr-343	895	50	-	-	SYM
ftr-343	895	51	72	72	NUM
ftr-343	895	52	.	.	PUNCT
ftr-343	896	1	the	the	DET
ftr-343	896	2	appellate	appellate	ADJ
ftr-343	896	3	body	body	NOUN
ftr-343	896	4	elaborated	elaborate	VERB
ftr-343	896	5	on	on	ADP
ftr-343	896	6	“	"	PUNCT
ftr-343	896	7	weighing	weigh	VERB
ftr-343	896	8	and	and	CCONJ
ftr-343	896	9	balancing	balancing	NOUN
ftr-343	896	10	”	"	PUNCT
ftr-343	896	11	in	in	ADP
ftr-343	896	12	its	its	PRON
ftr-343	896	13	decision	decision	NOUN
ftr-343	896	14	in	in	ADP
ftr-343	896	15	brazil	brazil	PROPN
ftr-343	896	16	–	–	PUNCT
ftr-343	896	17	tyres	tyre	NOUN
ftr-343	896	18	:	:	PUNCT
ftr-343	897	1	[	[	X
ftr-343	897	2	i]n	i]n	NOUN
ftr-343	897	3	order	order	NOUN
ftr-343	897	4	to	to	PART
ftr-343	897	5	determine	determine	VERB
ftr-343	897	6	whether	whether	SCONJ
ftr-343	897	7	a	a	DET
ftr-343	897	8	measure	measure	NOUN
ftr-343	897	9	is	be	AUX
ftr-343	897	10	“	"	PUNCT
ftr-343	897	11	necessary	necessary	ADJ
ftr-343	897	12	”	"	PUNCT
ftr-343	897	13	within	within	ADP
ftr-343	897	14	the	the	DET
ftr-343	897	15	meaning	meaning	NOUN
ftr-343	897	16	of	of	ADP
ftr-343	897	17	article	article	NOUN
ftr-343	897	18	xx(b	xx(b	PUNCT
ftr-343	897	19	)	)	PUNCT
ftr-343	897	20	of	of	ADP
ftr-343	897	21	the	the	DET
ftr-343	897	22	gatt	gatt	PROPN
ftr-343	897	23	1994	1994	NUM
ftr-343	897	24	,	,	PUNCT
ftr-343	897	25	a	a	DET
ftr-343	897	26	panel	panel	NOUN
ftr-343	897	27	must	must	AUX
ftr-343	897	28	consider	consider	VERB
ftr-343	897	29	the	the	DET
ftr-343	897	30	relevant	relevant	ADJ
ftr-343	897	31	factors	factor	NOUN
ftr-343	897	32	,	,	PUNCT
ftr-343	897	33	particularly	particularly	ADV
ftr-343	897	34	the	the	DET
ftr-343	897	35	importance	importance	NOUN
ftr-343	897	36	of	of	ADP
ftr-343	897	37	the	the	DET
ftr-343	897	38	interests	interest	NOUN
ftr-343	897	39	or	or	CCONJ
ftr-343	897	40	values	value	NOUN
ftr-343	897	41	at	at	ADP
ftr-343	897	42	stake	stake	NOUN
ftr-343	897	43	,	,	PUNCT
ftr-343	897	44	the	the	DET
ftr-343	897	45	extent	extent	NOUN
ftr-343	897	46	of	of	ADP
ftr-343	897	47	the	the	DET
ftr-343	897	48	contribution	contribution	NOUN
ftr-343	897	49	to	to	ADP
ftr-343	897	50	the	the	DET
ftr-343	897	51	achievement	achievement	NOUN
ftr-343	897	52	of	of	ADP
ftr-343	897	53	the	the	DET
ftr-343	897	54	measure	measure	NOUN
ftr-343	897	55	’s	’s	PART
ftr-343	897	56	objective	objective	NOUN
ftr-343	897	57	,	,	PUNCT
ftr-343	897	58	and	and	CCONJ
ftr-343	897	59	its	its	PRON
ftr-343	897	60	trade	trade	NOUN
ftr-343	897	61	restrictiveness	restrictiveness	NOUN
ftr-343	897	62	.	.	PUNCT
ftr-343	898	1	if	if	SCONJ
ftr-343	898	2	this	this	DET
ftr-343	898	3	analysis	analysis	NOUN
ftr-343	898	4	yields	yield	VERB
ftr-343	898	5	a	a	DET
ftr-343	898	6	preliminary	preliminary	ADJ
ftr-343	898	7	conclusion	conclusion	NOUN
ftr-343	898	8	that	that	SCONJ
ftr-343	898	9	the	the	DET
ftr-343	898	10	measure	measure	NOUN
ftr-343	898	11	is	be	AUX
ftr-343	898	12	necessary	necessary	ADJ
ftr-343	898	13	,	,	PUNCT
ftr-343	898	14	this	this	DET
ftr-343	898	15	result	result	NOUN
ftr-343	898	16	must	must	AUX
ftr-343	898	17	be	be	AUX
ftr-343	898	18	confirmed	confirm	VERB
ftr-343	898	19	by	by	ADP
ftr-343	898	20	comparing	compare	VERB
ftr-343	898	21	the	the	DET
ftr-343	898	22	measure	measure	NOUN
ftr-343	898	23	with	with	ADP
ftr-343	898	24	possible	possible	ADJ
ftr-343	898	25	alternatives	alternative	NOUN
ftr-343	898	26	,	,	PUNCT
ftr-343	898	27	which	which	PRON
ftr-343	898	28	may	may	AUX
ftr-343	898	29	be	be	AUX
ftr-343	898	30	less	less	ADJ
ftr-343	898	31	trade	trade	NOUN
ftr-343	898	32	restrictive	restrictive	ADJ
ftr-343	898	33	while	while	SCONJ
ftr-343	898	34	providing	provide	VERB
ftr-343	898	35	an	an	DET
ftr-343	898	36	equivalent	equivalent	ADJ
ftr-343	898	37	contribution	contribution	NOUN
ftr-343	898	38	to	to	ADP
ftr-343	898	39	the	the	DET
ftr-343	898	40	achievement	achievement	NOUN
ftr-343	898	41	of	of	ADP
ftr-343	898	42	the	the	DET
ftr-343	898	43	objective	objective	NOUN
ftr-343	898	44	.	.	PUNCT
ftr-343	899	1	this	this	DET
ftr-343	899	2	comparison	comparison	NOUN
ftr-343	899	3	should	should	AUX
ftr-343	899	4	be	be	AUX
ftr-343	899	5	carried	carry	VERB
ftr-343	899	6	out	out	ADP
ftr-343	899	7	in	in	ADP
ftr-343	899	8	the	the	DET
ftr-343	899	9	light	light	NOUN
ftr-343	899	10	of	of	ADP
ftr-343	899	11	the	the	DET
ftr-343	899	12	importance	importance	NOUN
ftr-343	899	13	of	of	ADP
ftr-343	899	14	the	the	DET
ftr-343	899	15	interests	interest	NOUN
ftr-343	899	16	or	or	CCONJ
ftr-343	899	17	values	value	NOUN
ftr-343	899	18	at	at	ADP
ftr-343	899	19	stake	stake	NOUN
ftr-343	899	20	.	.	PUNCT
ftr-343	900	1	it	it	PRON
ftr-343	900	2	is	be	AUX
ftr-343	900	3	through	through	ADP
ftr-343	900	4	this	this	DET
ftr-343	900	5	process	process	NOUN
ftr-343	900	6	that	that	PRON
ftr-343	900	7	a	a	DET
ftr-343	900	8	panel	panel	NOUN
ftr-343	900	9	determines	determine	VERB
ftr-343	900	10	whether	whether	SCONJ
ftr-343	900	11	a	a	DET
ftr-343	900	12	measure	measure	NOUN
ftr-343	900	13	is	be	AUX
ftr-343	900	14	necessary	necessary	ADJ
ftr-343	900	15	.	.	PUNCT
ftr-343	901	1	appellate	appellate	ADJ
ftr-343	901	2	body	body	NOUN
ftr-343	901	3	report	report	NOUN
ftr-343	901	4	,	,	PUNCT
ftr-343	901	5	brazil	brazil	PROPN
ftr-343	901	6	–	–	PUNCT
ftr-343	901	7	measures	measure	NOUN
ftr-343	901	8	affecting	affect	VERB
ftr-343	901	9	imports	import	NOUN
ftr-343	901	10	of	of	ADP
ftr-343	901	11	retreaded	retreaded	ADJ
ftr-343	901	12	tyres	tyre	NOUN
ftr-343	901	13	,	,	PUNCT
ftr-343	901	14	¶	¶	NOUN
ftr-343	901	15	178	178	NUM
ftr-343	901	16	,	,	PUNCT
ftr-343	901	17	wt	wt	NOUN
ftr-343	901	18	/	/	SYM
ftr-343	901	19	ds332	ds332	PROPN
ftr-343	901	20	/	/	SYM
ftr-343	901	21	ab	ab	PROPN
ftr-343	901	22	/	/	SYM
ftr-343	901	23	r	r	NOUN
ftr-343	901	24	(	(	PUNCT
ftr-343	901	25	adopted	adopt	VERB
ftr-343	901	26	dec	dec	PROPN
ftr-343	901	27	.	.	PROPN
ftr-343	901	28	17	17	NUM
ftr-343	901	29	,	,	PUNCT
ftr-343	901	30	2007	2007	NUM
ftr-343	901	31	)	)	PUNCT
ftr-343	901	32	.	.	PUNCT
ftr-343	902	1	for	for	ADP
ftr-343	902	2	further	further	ADJ
ftr-343	902	3	discussion	discussion	NOUN
ftr-343	902	4	of	of	ADP
ftr-343	902	5	the	the	DET
ftr-343	902	6	wto	wto	PROPN
ftr-343	902	7	appellate	appellate	PROPN
ftr-343	902	8	body	body	NOUN
ftr-343	902	9	’s	’s	PART
ftr-343	902	10	evolving	evolve	VERB
ftr-343	902	11	interpretation	interpretation	NOUN
ftr-343	902	12	of	of	ADP
ftr-343	902	13	the	the	DET
ftr-343	902	14	term	term	NOUN
ftr-343	902	15	“	"	PUNCT
ftr-343	902	16	necessary	necessary	ADJ
ftr-343	902	17	”	"	PUNCT
ftr-343	902	18	in	in	ADP
ftr-343	902	19	¶	¶	PROPN
ftr-343	902	20	(	(	PUNCT
ftr-343	902	21	b	b	NOUN
ftr-343	902	22	)	)	PUNCT
ftr-343	902	23	,	,	PUNCT
ftr-343	902	24	see	see	VERB
ftr-343	902	25	quick	quick	ADJ
ftr-343	902	26	,	,	PUNCT
ftr-343	902	27	supra	supra	ADJ
ftr-343	902	28	note	note	NOUN
ftr-343	902	29	5	5	NUM
ftr-343	902	30	,	,	PUNCT
ftr-343	902	31	at	at	ADP
ftr-343	902	32	171	171	NUM
ftr-343	902	33	-	-	SYM
ftr-343	902	34	72	72	NUM
ftr-343	902	35	,	,	PUNCT
ftr-343	902	36	and	and	CCONJ
ftr-343	902	37	ponnambalam	ponnambalam	PROPN
ftr-343	902	38	,	,	PUNCT
ftr-343	902	39	supra	supra	PROPN
ftr-343	902	40	note	note	PROPN
ftr-343	902	41	8	8	NUM
ftr-343	902	42	,	,	PUNCT
ftr-343	902	43	at	at	ADP
ftr-343	902	44	272	272	NUM
ftr-343	902	45	-	-	SYM
ftr-343	902	46	74	74	NUM
ftr-343	902	47	.	.	PUNCT
ftr-343	903	1	133	133	NUM
ftr-343	903	2	.	.	PUNCT
ftr-343	904	1	in	in	ADP
ftr-343	904	2	any	any	DET
ftr-343	904	3	event	event	NOUN
ftr-343	904	4	,	,	PUNCT
ftr-343	904	5	the	the	DET
ftr-343	904	6	wto	wto	PROPN
ftr-343	904	7	appellate	appellate	ADJ
ftr-343	904	8	body	body	NOUN
ftr-343	904	9	has	have	AUX
ftr-343	904	10	found	find	VERB
ftr-343	904	11	that	that	SCONJ
ftr-343	904	12	“	"	PUNCT
ftr-343	904	13	relating	relate	VERB
ftr-343	904	14	to	to	ADP
ftr-343	904	15	”	"	PUNCT
ftr-343	904	16	is	be	AUX
ftr-343	904	17	a	a	DET
ftr-343	904	18	lower	low	ADJ
ftr-343	904	19	standard	standard	NOUN
ftr-343	904	20	to	to	PART
ftr-343	904	21	meet	meet	VERB
ftr-343	904	22	than	than	ADP
ftr-343	904	23	“	"	PUNCT
ftr-343	904	24	necessary	necessary	ADJ
ftr-343	904	25	to	to	PART
ftr-343	904	26	.	.	PUNCT
ftr-343	904	27	”	"	PUNCT
ftr-343	905	1	see	see	VERB
ftr-343	905	2	ab	ab	PROPN
ftr-343	905	3	report	report	PROPN
ftr-343	905	4	–	–	PUNCT
ftr-343	905	5	reformulated	reformulate	VERB
ftr-343	905	6	gasoline	gasoline	NOUN
ftr-343	905	7	,	,	PUNCT
ftr-343	905	8	supra	supra	PROPN
ftr-343	905	9	note	note	NOUN
ftr-343	905	10	129	129	NUM
ftr-343	905	11	,	,	PUNCT
ftr-343	905	12	at	at	ADP
ftr-343	905	13	16	16	NUM
ftr-343	905	14	-	-	SYM
ftr-343	905	15	18	18	NUM
ftr-343	905	16	.	.	PUNCT
ftr-343	906	1	2011	2011	NUM
ftr-343	906	2	]	]	PUNCT
ftr-343	906	3	border	border	NOUN
ftr-343	906	4	adjustments	adjustment	NOUN
ftr-343	906	5	for	for	ADP
ftr-343	906	6	carbon	carbon	NOUN
ftr-343	906	7	taxes	taxis	NOUN
ftr-343	906	8	271	271	NUM
ftr-343	906	9	intended	intend	VERB
ftr-343	906	10	to	to	PART
ftr-343	906	11	protect	protect	VERB
ftr-343	906	12	the	the	DET
ftr-343	906	13	environment	environment	NOUN
ftr-343	906	14	may	may	AUX
ftr-343	906	15	pass	pass	VERB
ftr-343	906	16	muster	muster	NOUN
ftr-343	906	17	under	under	ADP
ftr-343	906	18	paragraph	paragraph	NOUN
ftr-343	906	19	(	(	PUNCT
ftr-343	906	20	g	g	NOUN
ftr-343	906	21	)	)	PUNCT
ftr-343	906	22	of	of	ADP
ftr-343	906	23	article	article	NOUN
ftr-343	906	24	xx.134	xx.134	PROPN
ftr-343	906	25	in	in	ADP
ftr-343	906	26	shrimp	shrimp	NOUN
ftr-343	906	27	-	-	PUNCT
ftr-343	906	28	turtle	turtle	VERB
ftr-343	906	29	the	the	DET
ftr-343	906	30	appellate	appellate	ADJ
ftr-343	906	31	body	body	NOUN
ftr-343	906	32	applied	apply	VERB
ftr-343	906	33	a	a	DET
ftr-343	906	34	three	three	NUM
ftr-343	906	35	-	-	PUNCT
ftr-343	906	36	pronged	pronged	ADJ
ftr-343	906	37	test	test	NOUN
ftr-343	906	38	to	to	PART
ftr-343	906	39	determine	determine	VERB
ftr-343	906	40	whether	whether	SCONJ
ftr-343	906	41	the	the	DET
ftr-343	906	42	measure	measure	NOUN
ftr-343	906	43	in	in	ADP
ftr-343	906	44	question	question	NOUN
ftr-343	906	45	satisfied	satisfied	ADJ
ftr-343	906	46	paragraph	paragraph	NOUN
ftr-343	906	47	(	(	PUNCT
ftr-343	906	48	g).135	g).135	NOUN
ftr-343	906	49	in	in	ADP
ftr-343	906	50	the	the	DET
ftr-343	906	51	present	present	ADJ
ftr-343	906	52	context	context	NOUN
ftr-343	906	53	the	the	DET
ftr-343	906	54	first	first	ADJ
ftr-343	906	55	question	question	NOUN
ftr-343	906	56	is	be	AUX
ftr-343	906	57	whether	whether	SCONJ
ftr-343	906	58	the	the	DET
ftr-343	906	59	atmosphere	atmosphere	NOUN
ftr-343	906	60	is	be	AUX
ftr-343	906	61	an	an	DET
ftr-343	906	62	exhaustible	exhaustible	ADJ
ftr-343	906	63	natural	natural	ADJ
ftr-343	906	64	resource	resource	NOUN
ftr-343	906	65	.	.	PUNCT
ftr-343	907	1	precedent	precedent	NOUN
ftr-343	907	2	for	for	ADP
ftr-343	907	3	an	an	DET
ftr-343	907	4	affirmative	affirmative	ADJ
ftr-343	907	5	answer	answer	NOUN
ftr-343	907	6	is	be	AUX
ftr-343	907	7	found	find	VERB
ftr-343	907	8	in	in	ADP
ftr-343	907	9	united	united	PROPN
ftr-343	907	10	states	states	PROPN
ftr-343	907	11	–	–	PUNCT
ftr-343	907	12	reformulated	reformulate	VERB
ftr-343	907	13	gasoline	gasoline	NOUN
ftr-343	907	14	,	,	PUNCT
ftr-343	907	15	where	where	SCONJ
ftr-343	907	16	a	a	DET
ftr-343	907	17	wto	wto	PROPN
ftr-343	907	18	panel	panel	NOUN
ftr-343	907	19	ruled	rule	VERB
ftr-343	907	20	,	,	PUNCT
ftr-343	907	21	and	and	CCONJ
ftr-343	907	22	the	the	DET
ftr-343	907	23	appellate	appellate	ADJ
ftr-343	907	24	body	body	NOUN
ftr-343	907	25	confirmed	confirm	VERB
ftr-343	907	26	,	,	PUNCT
ftr-343	907	27	that	that	SCONJ
ftr-343	907	28	clean	clean	ADJ
ftr-343	907	29	air	air	NOUN
ftr-343	907	30	is	be	AUX
ftr-343	907	31	a	a	DET
ftr-343	907	32	natural	natural	ADJ
ftr-343	907	33	resource	resource	NOUN
ftr-343	907	34	that	that	PRON
ftr-343	907	35	can	can	AUX
ftr-343	907	36	be	be	AUX
ftr-343	907	37	depleted.136	depleted.136	ADJ
ftr-343	907	38	the	the	DET
ftr-343	907	39	appellate	appellate	ADJ
ftr-343	907	40	body	body	NOUN
ftr-343	907	41	stated	state	VERB
ftr-343	907	42	in	in	ADP
ftr-343	907	43	shrimp	shrimp	NOUN
ftr-343	907	44	-	-	PUNCT
ftr-343	907	45	turtle	turtle	NOUN
ftr-343	907	46	that	that	PRON
ftr-343	907	47	the	the	DET
ftr-343	907	48	words	word	NOUN
ftr-343	907	49	“	"	PUNCT
ftr-343	907	50	exhaustible	exhaustible	ADJ
ftr-343	907	51	natural	natural	ADJ
ftr-343	907	52	resources	resource	NOUN
ftr-343	907	53	”	"	PUNCT
ftr-343	907	54	in	in	ADP
ftr-343	907	55	paragraph	paragraph	NOUN
ftr-343	907	56	(	(	PUNCT
ftr-343	907	57	g	g	NOUN
ftr-343	907	58	)	)	PUNCT
ftr-343	907	59	must	must	AUX
ftr-343	907	60	be	be	AUX
ftr-343	907	61	read	read	VERB
ftr-343	907	62	“	"	PUNCT
ftr-343	907	63	in	in	ADP
ftr-343	907	64	light	light	NOUN
ftr-343	907	65	of	of	ADP
ftr-343	907	66	contemporary	contemporary	ADJ
ftr-343	907	67	concerns	concern	NOUN
ftr-343	907	68	of	of	ADP
ftr-343	907	69	the	the	DET
ftr-343	907	70	community	community	NOUN
ftr-343	907	71	of	of	ADP
ftr-343	907	72	nations	nation	NOUN
ftr-343	907	73	about	about	ADP
ftr-343	907	74	the	the	DET
ftr-343	907	75	protection	protection	NOUN
ftr-343	907	76	and	and	CCONJ
ftr-343	907	77	conservation	conservation	NOUN
ftr-343	907	78	of	of	ADP
ftr-343	907	79	the	the	DET
ftr-343	907	80	environment	environment	NOUN
ftr-343	907	81	.	.	PUNCT
ftr-343	907	82	”137	”137	PUNCT
ftr-343	908	1	the	the	DET
ftr-343	908	2	unfccc	unfccc	PROPN
ftr-343	908	3	and	and	CCONJ
ftr-343	908	4	the	the	DET
ftr-343	908	5	kyoto	kyoto	PROPN
ftr-343	908	6	protocol	protocol	NOUN
ftr-343	908	7	,	,	PUNCT
ftr-343	908	8	inter	inter	PROPN
ftr-343	908	9	alia	alia	NOUN
ftr-343	908	10	,	,	PUNCT
ftr-343	908	11	would	would	AUX
ftr-343	908	12	seem	seem	VERB
ftr-343	908	13	to	to	PART
ftr-343	908	14	provide	provide	VERB
ftr-343	908	15	adequate	adequate	ADJ
ftr-343	908	16	predicate	predicate	NOUN
ftr-343	908	17	for	for	ADP
ftr-343	908	18	applying	apply	VERB
ftr-343	908	19	this	this	DET
ftr-343	908	20	provision	provision	NOUN
ftr-343	908	21	in	in	ADP
ftr-343	908	22	the	the	DET
ftr-343	908	23	case	case	NOUN
ftr-343	908	24	of	of	ADP
ftr-343	908	25	a	a	DET
ftr-343	908	26	carbon	carbon	NOUN
ftr-343	908	27	tax	tax	NOUN
ftr-343	908	28	(	(	PUNCT
ftr-343	908	29	or	or	CCONJ
ftr-343	908	30	a	a	DET
ftr-343	908	31	cap	cap	NOUN
ftr-343	908	32	and	and	CCONJ
ftr-343	908	33	trade	trade	NOUN
ftr-343	908	34	system).138	system).138	PROPN
ftr-343	908	35	biermann	biermann	PROPN
ftr-343	908	36	and	and	CCONJ
ftr-343	908	37	brohm	brohm	PROPN
ftr-343	908	38	opine	opine	PROPN
ftr-343	908	39	,	,	PUNCT
ftr-343	908	40	“	"	PUNCT
ftr-343	908	41	[	[	X
ftr-343	908	42	i]t	i]t	PRON
ftr-343	908	43	certainly	certainly	ADV
ftr-343	908	44	matters	matter	VERB
ftr-343	908	45	for	for	ADP
ftr-343	908	46	the	the	DET
ftr-343	908	47	interpretation	interpretation	NOUN
ftr-343	908	48	of	of	ADP
ftr-343	908	49	wto	wto	PROPN
ftr-343	908	50	law	law	PROPN
ftr-343	908	51	that	that	SCONJ
ftr-343	908	52	95	95	NUM
ftr-343	908	53	percent	percent	NOUN
ftr-343	908	54	of	of	ADP
ftr-343	908	55	wto	wto	PROPN
ftr-343	908	56	members	member	NOUN
ftr-343	908	57	have	have	AUX
ftr-343	908	58	ratified	ratify	VERB
ftr-343	908	59	the	the	DET
ftr-343	908	60	climate	climate	NOUN
ftr-343	908	61	convention	convention	NOUN
ftr-343	908	62	.	.	PUNCT
ftr-343	908	63	.	.	PUNCT
ftr-343	908	64	.	.	PUNCT
ftr-343	909	1	.”139	.”139	PUNCT
ftr-343	910	1	moreover	moreover	ADV
ftr-343	910	2	,	,	PUNCT
ftr-343	910	3	the	the	DET
ftr-343	910	4	preamble	preamble	NOUN
ftr-343	910	5	of	of	ADP
ftr-343	910	6	the	the	DET
ftr-343	910	7	wto	wto	PROPN
ftr-343	910	8	agreement	agreement	NOUN
ftr-343	910	9	itself	itself	PRON
ftr-343	910	10	recognizes	recognize	VERB
ftr-343	910	11	“	"	PUNCT
ftr-343	910	12	the	the	DET
ftr-343	910	13	objective	objective	NOUN
ftr-343	910	14	of	of	ADP
ftr-343	910	15	sustainable	sustainable	ADJ
ftr-343	910	16	development	development	NOUN
ftr-343	910	17	,	,	PUNCT
ftr-343	910	18	seeking	seek	VERB
ftr-343	910	19	both	both	PRON
ftr-343	910	20	to	to	PART
ftr-343	910	21	protect	protect	VERB
ftr-343	910	22	and	and	CCONJ
ftr-343	910	23	preserve	preserve	VERB
ftr-343	910	24	the	the	DET
ftr-343	910	25	environment	environment	NOUN
ftr-343	910	26	.	.	PUNCT
ftr-343	910	27	”	"	PUNCT
ftr-343	911	1	second	second	ADJ
ftr-343	911	2	,	,	PUNCT
ftr-343	911	3	there	there	PRON
ftr-343	911	4	must	must	AUX
ftr-343	911	5	be	be	AUX
ftr-343	911	6	a	a	DET
ftr-343	911	7	“	"	PUNCT
ftr-343	911	8	substantial	substantial	ADJ
ftr-343	911	9	relationship	relationship	NOUN
ftr-343	911	10	”	"	PUNCT
ftr-343	911	11	—	—	PUNCT
ftr-343	911	12	a	a	DET
ftr-343	911	13	reasonable	reasonable	ADJ
ftr-343	911	14	“	"	PUNCT
ftr-343	911	15	means	mean	NOUN
ftr-343	911	16	and	and	CCONJ
ftr-343	911	17	ends	end	VERB
ftr-343	911	18	relationship	relationship	NOUN
ftr-343	911	19	”	"	PUNCT
ftr-343	911	20	—	—	PUNCT
ftr-343	911	21	between	between	ADP
ftr-343	911	22	the	the	DET
ftr-343	911	23	measure	measure	NOUN
ftr-343	911	24	and	and	CCONJ
ftr-343	911	25	the	the	DET
ftr-343	911	26	conservation	conservation	NOUN
ftr-343	911	27	of	of	ADP
ftr-343	911	28	the	the	DET
ftr-343	911	29	exhaustible	exhaustible	ADJ
ftr-343	911	30	natural	natural	ADJ
ftr-343	911	31	resource	resource	NOUN
ftr-343	911	32	;	;	PUNCT
ftr-343	911	33	the	the	DET
ftr-343	911	34	measure	measure	NOUN
ftr-343	911	35	can	can	AUX
ftr-343	911	36	not	not	PART
ftr-343	911	37	be	be	AUX
ftr-343	911	38	merely	merely	ADV
ftr-343	911	39	134	134	NUM
ftr-343	911	40	.	.	PUNCT
ftr-343	912	1	shrimp	shrimp	NOUN
ftr-343	912	2	-	-	PUNCT
ftr-343	912	3	turtle	turtle	NOUN
ftr-343	912	4	,	,	PUNCT
ftr-343	912	5	supra	supra	ADJ
ftr-343	912	6	note	note	NOUN
ftr-343	912	7	123	123	NUM
ftr-343	912	8	,	,	PUNCT
ftr-343	912	9	¶	¶	PROPN
ftr-343	912	10	121	121	NUM
ftr-343	912	11	.	.	PUNCT
ftr-343	913	1	the	the	DET
ftr-343	913	2	u.s	u.s	PROPN
ftr-343	913	3	.	.	PROPN
ftr-343	913	4	had	have	AUX
ftr-343	913	5	claimed	claim	VERB
ftr-343	913	6	an	an	DET
ftr-343	913	7	alternative	alternative	ADJ
ftr-343	913	8	exception	exception	NOUN
ftr-343	913	9	under	under	ADP
ftr-343	913	10	article	article	NOUN
ftr-343	913	11	xx(b	xx(b	PUNCT
ftr-343	913	12	)	)	PUNCT
ftr-343	913	13	,	,	PUNCT
ftr-343	913	14	in	in	ADP
ftr-343	913	15	case	case	NOUN
ftr-343	913	16	a	a	DET
ftr-343	913	17	paragraph	paragraph	NOUN
ftr-343	913	18	(	(	PUNCT
ftr-343	913	19	g	g	NOUN
ftr-343	913	20	)	)	PUNCT
ftr-343	913	21	exception	exception	NOUN
ftr-343	913	22	was	be	AUX
ftr-343	913	23	denied	deny	VERB
ftr-343	913	24	.	.	PUNCT
ftr-343	914	1	the	the	DET
ftr-343	914	2	appellate	appellate	ADJ
ftr-343	914	3	body	body	NOUN
ftr-343	914	4	,	,	PUNCT
ftr-343	914	5	having	having	AUX
ftr-343	914	6	decided	decide	VERB
ftr-343	914	7	that	that	SCONJ
ftr-343	914	8	the	the	DET
ftr-343	914	9	law	law	NOUN
ftr-343	914	10	in	in	ADP
ftr-343	914	11	question	question	NOUN
ftr-343	914	12	satisfied	satisfied	ADJ
ftr-343	914	13	paragraph	paragraph	NOUN
ftr-343	914	14	xx(g	xx(g	NOUN
ftr-343	914	15	)	)	PUNCT
ftr-343	914	16	,	,	PUNCT
ftr-343	914	17	did	do	AUX
ftr-343	914	18	not	not	PART
ftr-343	914	19	consider	consider	VERB
ftr-343	914	20	the	the	DET
ftr-343	914	21	alternative	alternative	NOUN
ftr-343	914	22	.	.	PUNCT
ftr-343	915	1	i	i	PRON
ftr-343	915	2	d.	d.	PROPN
ftr-343	915	3	¶	¶	PROPN
ftr-343	915	4	146	146	NUM
ftr-343	915	5	.	.	PUNCT
ftr-343	916	1	see	see	VERB
ftr-343	916	2	also	also	ADV
ftr-343	916	3	hufbauer	hufbauer	PROPN
ftr-343	916	4	,	,	PUNCT
ftr-343	916	5	charnovitz	charnovitz	PROPN
ftr-343	916	6	&	&	CCONJ
ftr-343	916	7	kim	kim	PROPN
ftr-343	916	8	,	,	PUNCT
ftr-343	916	9	supra	supra	PROPN
ftr-343	916	10	note	note	NOUN
ftr-343	916	11	9	9	NUM
ftr-343	916	12	,	,	PUNCT
ftr-343	916	13	at	at	ADP
ftr-343	916	14	49	49	NUM
ftr-343	916	15	-	-	SYM
ftr-343	916	16	50	50	NUM
ftr-343	916	17	,	,	PUNCT
ftr-343	916	18	55	55	NUM
ftr-343	916	19	-	-	SYM
ftr-343	916	20	57	57	NUM
ftr-343	916	21	.	.	PUNCT
ftr-343	917	1	although	although	SCONJ
ftr-343	917	2	these	these	DET
ftr-343	917	3	authors	author	NOUN
ftr-343	917	4	suggest	suggest	VERB
ftr-343	917	5	that	that	SCONJ
ftr-343	917	6	it	it	PRON
ftr-343	917	7	would	would	AUX
ftr-343	917	8	be	be	AUX
ftr-343	917	9	“	"	PUNCT
ftr-343	917	10	surprising	surprising	ADJ
ftr-343	917	11	”	"	PUNCT
ftr-343	917	12	if	if	SCONJ
ftr-343	917	13	programs	program	NOUN
ftr-343	917	14	to	to	PART
ftr-343	917	15	mitigate	mitigate	VERB
ftr-343	917	16	greenhouse	greenhouse	NOUN
ftr-343	917	17	gas	gas	NOUN
ftr-343	917	18	emissions	emission	NOUN
ftr-343	917	19	were	be	AUX
ftr-343	917	20	not	not	PART
ftr-343	917	21	found	find	VERB
ftr-343	917	22	to	to	PART
ftr-343	917	23	fit	fit	VERB
ftr-343	917	24	within	within	ADP
ftr-343	917	25	paragraph	paragraph	NOUN
ftr-343	917	26	(	(	PUNCT
ftr-343	917	27	g	g	NOUN
ftr-343	917	28	)	)	PUNCT
ftr-343	917	29	and	and	CCONJ
ftr-343	917	30	assume	assume	VERB
ftr-343	917	31	that	that	SCONJ
ftr-343	917	32	they	they	PRON
ftr-343	917	33	would	would	AUX
ftr-343	917	34	be	be	AUX
ftr-343	917	35	,	,	PUNCT
ftr-343	917	36	they	they	PRON
ftr-343	917	37	admit	admit	VERB
ftr-343	917	38	that	that	SCONJ
ftr-343	917	39	this	this	DET
ftr-343	917	40	conclusion	conclusion	NOUN
ftr-343	917	41	is	be	AUX
ftr-343	917	42	“	"	PUNCT
ftr-343	917	43	not	not	PART
ftr-343	917	44	free	free	ADJ
ftr-343	917	45	from	from	ADP
ftr-343	917	46	doubt	doubt	NOUN
ftr-343	917	47	.	.	PUNCT
ftr-343	917	48	”	"	PUNCT
ftr-343	918	1	i	i	PRON
ftr-343	918	2	d.	d.	VERB
ftr-343	918	3	at	at	ADP
ftr-343	918	4	50	50	NUM
ftr-343	918	5	-	-	SYM
ftr-343	918	6	51	51	NUM
ftr-343	918	7	.	.	PUNCT
ftr-343	918	8	135	135	NUM
ftr-343	918	9	.	.	PUNCT
ftr-343	919	1	shrimp	shrimp	NOUN
ftr-343	919	2	-	-	PUNCT
ftr-343	919	3	turtle	turtle	NOUN
ftr-343	919	4	,	,	PUNCT
ftr-343	919	5	supra	supra	ADJ
ftr-343	919	6	note	note	NOUN
ftr-343	919	7	123	123	NUM
ftr-343	919	8	,	,	PUNCT
ftr-343	919	9	¶¶	¶¶	PROPN
ftr-343	919	10	125	125	NUM
ftr-343	919	11	-	-	SYM
ftr-343	919	12	45	45	NUM
ftr-343	919	13	.	.	PUNCT
ftr-343	919	14	136	136	NUM
ftr-343	919	15	.	.	PUNCT
ftr-343	920	1	panel	panel	NOUN
ftr-343	920	2	report	report	NOUN
ftr-343	920	3	–	–	PUNCT
ftr-343	920	4	reformulated	reformulate	VERB
ftr-343	920	5	gasoline	gasoline	NOUN
ftr-343	920	6	,	,	PUNCT
ftr-343	920	7	supra	supra	PROPN
ftr-343	920	8	note	note	PROPN
ftr-343	920	9	100	100	NUM
ftr-343	920	10	,	,	PUNCT
ftr-343	920	11	¶	¶	NOUN
ftr-343	920	12	6.37	6.37	NUM
ftr-343	920	13	,	,	PUNCT
ftr-343	920	14	confirmed	confirm	VERB
ftr-343	920	15	by	by	ADP
ftr-343	920	16	the	the	DET
ftr-343	920	17	appellate	appellate	ADJ
ftr-343	920	18	body	body	NOUN
ftr-343	920	19	in	in	ADP
ftr-343	920	20	ab	ab	PROPN
ftr-343	920	21	report	report	NOUN
ftr-343	920	22	–	–	PUNCT
ftr-343	920	23	reformulated	reformulate	VERB
ftr-343	920	24	gasoline	gasoline	NOUN
ftr-343	920	25	,	,	PUNCT
ftr-343	920	26	supra	supra	PROPN
ftr-343	920	27	note	note	NOUN
ftr-343	920	28	129	129	NUM
ftr-343	920	29	.	.	PUNCT
ftr-343	921	1	the	the	DET
ftr-343	921	2	wto	wto	PROPN
ftr-343	921	3	appellate	appellate	ADJ
ftr-343	921	4	body	body	NOUN
ftr-343	921	5	considered	consider	VERB
ftr-343	921	6	whether	whether	SCONJ
ftr-343	921	7	sea	sea	NOUN
ftr-343	921	8	turtles	turtle	NOUN
ftr-343	921	9	are	be	AUX
ftr-343	921	10	an	an	DET
ftr-343	921	11	exhaustible	exhaustible	ADJ
ftr-343	921	12	natural	natural	ADJ
ftr-343	921	13	resource	resource	NOUN
ftr-343	921	14	in	in	ADP
ftr-343	921	15	shrimp	shrimp	NOUN
ftr-343	921	16	-	-	PUNCT
ftr-343	921	17	turtle	turtle	NOUN
ftr-343	921	18	,	,	PUNCT
ftr-343	921	19	supra	supra	ADJ
ftr-343	921	20	note	note	NOUN
ftr-343	921	21	123	123	NUM
ftr-343	921	22	,	,	PUNCT
ftr-343	921	23	¶¶	¶¶	PROPN
ftr-343	921	24	127	127	NUM
ftr-343	921	25	-	-	SYM
ftr-343	921	26	34	34	NUM
ftr-343	921	27	.	.	PUNCT
ftr-343	921	28	137	137	NUM
ftr-343	921	29	.	.	PUNCT
ftr-343	922	1	shrimp	shrimp	NOUN
ftr-343	922	2	-	-	PUNCT
ftr-343	922	3	turtle	turtle	NOUN
ftr-343	922	4	,	,	PUNCT
ftr-343	922	5	supra	supra	ADJ
ftr-343	922	6	note	note	NOUN
ftr-343	922	7	123	123	NUM
ftr-343	922	8	,	,	PUNCT
ftr-343	922	9	¶	¶	PROPN
ftr-343	922	10	129	129	NUM
ftr-343	922	11	.	.	PUNCT
ftr-343	922	12	138	138	NUM
ftr-343	922	13	.	.	PUNCT
ftr-343	923	1	note	note	NOUN
ftr-343	923	2	,	,	PUNCT
ftr-343	923	3	however	however	ADV
ftr-343	923	4	,	,	PUNCT
ftr-343	923	5	that	that	DET
ftr-343	923	6	article	article	NOUN
ftr-343	923	7	3.5	3.5	NUM
ftr-343	923	8	of	of	ADP
ftr-343	923	9	the	the	DET
ftr-343	923	10	unfccc	unfccc	PROPN
ftr-343	923	11	contains	contain	VERB
ftr-343	923	12	these	these	DET
ftr-343	923	13	words	word	NOUN
ftr-343	923	14	,	,	PUNCT
ftr-343	923	15	which	which	PRON
ftr-343	923	16	are	be	AUX
ftr-343	923	17	virtually	virtually	ADV
ftr-343	923	18	identical	identical	ADJ
ftr-343	923	19	to	to	ADP
ftr-343	923	20	those	those	PRON
ftr-343	923	21	in	in	ADP
ftr-343	923	22	the	the	DET
ftr-343	923	23	chapeau	chapeau	PROPN
ftr-343	923	24	of	of	ADP
ftr-343	923	25	article	article	PROPN
ftr-343	923	26	xx	xx	NUM
ftr-343	923	27	:	:	PUNCT
ftr-343	923	28	“	"	PUNCT
ftr-343	923	29	measures	measure	NOUN
ftr-343	923	30	taken	take	VERB
ftr-343	923	31	to	to	ADP
ftr-343	923	32	combat	combat	NOUN
ftr-343	923	33	climate	climate	NOUN
ftr-343	923	34	change	change	NOUN
ftr-343	923	35	,	,	PUNCT
ftr-343	923	36	including	include	VERB
ftr-343	923	37	unilateral	unilateral	ADJ
ftr-343	923	38	ones	one	NOUN
ftr-343	923	39	,	,	PUNCT
ftr-343	923	40	should	should	AUX
ftr-343	923	41	not	not	PART
ftr-343	923	42	constitute	constitute	VERB
ftr-343	923	43	a	a	DET
ftr-343	923	44	means	means	NOUN
ftr-343	923	45	of	of	ADP
ftr-343	923	46	arbitrary	arbitrary	ADJ
ftr-343	923	47	or	or	CCONJ
ftr-343	923	48	unjustifiable	unjustifiable	ADJ
ftr-343	923	49	discrimination	discrimination	NOUN
ftr-343	923	50	or	or	CCONJ
ftr-343	923	51	a	a	DET
ftr-343	923	52	disguised	disguised	ADJ
ftr-343	923	53	restriction	restriction	NOUN
ftr-343	923	54	on	on	ADP
ftr-343	923	55	international	international	ADJ
ftr-343	923	56	trade	trade	NOUN
ftr-343	923	57	.	.	PUNCT
ftr-343	923	58	”	"	PUNCT
ftr-343	924	1	essentially	essentially	ADV
ftr-343	924	2	identical	identical	ADJ
ftr-343	924	3	words	word	NOUN
ftr-343	924	4	also	also	ADV
ftr-343	924	5	appear	appear	VERB
ftr-343	924	6	in	in	ADP
ftr-343	924	7	principle	principle	NOUN
ftr-343	924	8	12	12	NUM
ftr-343	924	9	of	of	ADP
ftr-343	924	10	the	the	DET
ftr-343	924	11	rio	rio	PROPN
ftr-343	924	12	declaration	declaration	PROPN
ftr-343	924	13	on	on	ADP
ftr-343	924	14	environment	environment	NOUN
ftr-343	924	15	and	and	CCONJ
ftr-343	924	16	development	development	NOUN
ftr-343	924	17	.	.	PUNCT
ftr-343	925	1	the	the	DET
ftr-343	925	2	import	import	NOUN
ftr-343	925	3	of	of	ADP
ftr-343	925	4	these	these	DET
ftr-343	925	5	restrictions	restriction	NOUN
ftr-343	925	6	is	be	AUX
ftr-343	925	7	discussed	discuss	VERB
ftr-343	925	8	below	below	ADV
ftr-343	925	9	.	.	PUNCT
ftr-343	926	1	139	139	NUM
ftr-343	926	2	.	.	PUNCT
ftr-343	927	1	bierman	bierman	PROPN
ftr-343	927	2	and	and	CCONJ
ftr-343	927	3	brohm	brohm	PROPN
ftr-343	927	4	,	,	PUNCT
ftr-343	927	5	possible	possible	ADJ
ftr-343	927	6	tool	tool	NOUN
ftr-343	927	7	,	,	PUNCT
ftr-343	927	8	supra	supra	PROPN
ftr-343	927	9	note	note	NOUN
ftr-343	927	10	12	12	NUM
ftr-343	927	11	,	,	PUNCT
ftr-343	927	12	at	at	ADP
ftr-343	927	13	254	254	NUM
ftr-343	927	14	.	.	PUNCT
ftr-343	928	1	272	272	NUM
ftr-343	928	2	florida	florida	PROPN
ftr-343	928	3	tax	tax	NOUN
ftr-343	928	4	review	review	NOUN
ftr-343	928	5	[	[	X
ftr-343	928	6	vol	vol	NOUN
ftr-343	928	7	.	.	PUNCT
ftr-343	928	8	11:4	11:4	NUM
ftr-343	928	9	“	"	PUNCT
ftr-343	928	10	incidentally	incidentally	ADV
ftr-343	928	11	or	or	CCONJ
ftr-343	928	12	inadvertently	inadvertently	ADV
ftr-343	928	13	aimed	aim	VERB
ftr-343	928	14	at	at	ADP
ftr-343	928	15	”	"	PUNCT
ftr-343	928	16	conservation.140	conservation.140	NOUN
ftr-343	928	17	since	since	SCONJ
ftr-343	928	18	btas	bta	NOUN
ftr-343	928	19	on	on	ADP
ftr-343	928	20	carbon	carbon	NOUN
ftr-343	928	21	embedded	embed	VERB
ftr-343	928	22	in	in	ADP
ftr-343	928	23	imports	import	NOUN
ftr-343	928	24	form	form	VERB
ftr-343	928	25	an	an	DET
ftr-343	928	26	integral	integral	ADJ
ftr-343	928	27	part	part	NOUN
ftr-343	928	28	of	of	ADP
ftr-343	928	29	a	a	DET
ftr-343	928	30	policy	policy	NOUN
ftr-343	928	31	to	to	PART
ftr-343	928	32	reduce	reduce	VERB
ftr-343	928	33	co2	co2	NOUN
ftr-343	928	34	emissions	emission	NOUN
ftr-343	928	35	,	,	PUNCT
ftr-343	928	36	there	there	PRON
ftr-343	928	37	seems	seem	VERB
ftr-343	928	38	to	to	PART
ftr-343	928	39	be	be	AUX
ftr-343	928	40	little	little	ADJ
ftr-343	928	41	doubt	doubt	NOUN
ftr-343	928	42	that	that	SCONJ
ftr-343	928	43	they	they	PRON
ftr-343	928	44	would	would	AUX
ftr-343	928	45	pass	pass	VERB
ftr-343	928	46	this	this	DET
ftr-343	928	47	test.141	test.141	ADJ
ftr-343	928	48	but	but	CCONJ
ftr-343	928	49	bordoff	bordoff	NOUN
ftr-343	928	50	cautions	caution	NOUN
ftr-343	928	51	,	,	PUNCT
ftr-343	928	52	“	"	PUNCT
ftr-343	928	53	it	it	PRON
ftr-343	928	54	is	be	AUX
ftr-343	928	55	less	less	ADV
ftr-343	928	56	clear	clear	ADJ
ftr-343	928	57	whether	whether	SCONJ
ftr-343	928	58	a	a	DET
ftr-343	928	59	border	border	NOUN
ftr-343	928	60	adjustment	adjustment	NOUN
ftr-343	928	61	would	would	AUX
ftr-343	928	62	satisfy	satisfy	VERB
ftr-343	928	63	the	the	DET
ftr-343	928	64	test	test	NOUN
ftr-343	928	65	of	of	ADP
ftr-343	928	66	being	be	AUX
ftr-343	928	67	primarily	primarily	ADV
ftr-343	928	68	aimed	aim	VERB
ftr-343	928	69	at	at	ADP
ftr-343	928	70	and	and	CCONJ
ftr-343	928	71	substantially	substantially	ADV
ftr-343	928	72	related	relate	VERB
ftr-343	928	73	to	to	ADP
ftr-343	928	74	the	the	DET
ftr-343	928	75	goal	goal	NOUN
ftr-343	928	76	of	of	ADP
ftr-343	928	77	reducing	reduce	VERB
ftr-343	928	78	ghg	ghg	PROPN
ftr-343	928	79	emissions	emission	NOUN
ftr-343	928	80	when	when	SCONJ
ftr-343	928	81	estimates	estimate	NOUN
ftr-343	928	82	suggest	suggest	VERB
ftr-343	928	83	the	the	DET
ftr-343	928	84	policy	policy	NOUN
ftr-343	928	85	might	might	AUX
ftr-343	928	86	do	do	VERB
ftr-343	928	87	little	little	ADJ
ftr-343	928	88	to	to	PART
ftr-343	928	89	reduce	reduce	VERB
ftr-343	928	90	leakage	leakage	NOUN
ftr-343	928	91	.	.	PUNCT
ftr-343	929	1	”142	”142	PUNCT
ftr-343	929	2	finally	finally	ADV
ftr-343	929	3	,	,	PUNCT
ftr-343	929	4	the	the	DET
ftr-343	929	5	measure	measure	NOUN
ftr-343	929	6	must	must	AUX
ftr-343	929	7	be	be	AUX
ftr-343	929	8	“	"	PUNCT
ftr-343	929	9	evenhanded	evenhanded	ADJ
ftr-343	929	10	,	,	PUNCT
ftr-343	929	11	”	"	PUNCT
ftr-343	929	12	in	in	SCONJ
ftr-343	929	13	that	that	SCONJ
ftr-343	929	14	it	it	PRON
ftr-343	929	15	is	be	AUX
ftr-343	929	16	“	"	PUNCT
ftr-343	929	17	made	make	VERB
ftr-343	929	18	effective	effective	ADJ
ftr-343	929	19	in	in	ADP
ftr-343	929	20	conjunction	conjunction	NOUN
ftr-343	929	21	with	with	ADP
ftr-343	929	22	restrictions	restriction	NOUN
ftr-343	929	23	on	on	ADP
ftr-343	929	24	domestic	domestic	ADJ
ftr-343	929	25	production	production	NOUN
ftr-343	929	26	or	or	CCONJ
ftr-343	929	27	consumption	consumption	NOUN
ftr-343	929	28	.	.	PUNCT
ftr-343	930	1	”143	”143	NOUN
ftr-343	930	2	btas	bta	NOUN
ftr-343	930	3	on	on	ADP
ftr-343	930	4	imports	import	NOUN
ftr-343	930	5	,	,	PUNCT
ftr-343	930	6	being	be	AUX
ftr-343	930	7	imposed	impose	VERB
ftr-343	930	8	in	in	ADP
ftr-343	930	9	conjunction	conjunction	NOUN
ftr-343	930	10	with	with	ADP
ftr-343	930	11	a	a	DET
ftr-343	930	12	140	140	NUM
ftr-343	930	13	.	.	PUNCT
ftr-343	931	1	shrimp	shrimp	NOUN
ftr-343	931	2	-	-	PUNCT
ftr-343	931	3	turtle	turtle	NOUN
ftr-343	931	4	,	,	PUNCT
ftr-343	931	5	supra	supra	ADJ
ftr-343	931	6	note	note	NOUN
ftr-343	931	7	123	123	NUM
ftr-343	931	8	,	,	PUNCT
ftr-343	931	9	¶¶	¶¶	PROPN
ftr-343	931	10	135	135	NUM
ftr-343	931	11	-	-	SYM
ftr-343	931	12	42	42	NUM
ftr-343	931	13	.	.	PUNCT
ftr-343	932	1	the	the	DET
ftr-343	932	2	words	word	NOUN
ftr-343	932	3	quoted	quote	VERB
ftr-343	932	4	are	be	AUX
ftr-343	932	5	from	from	ADP
ftr-343	932	6	ab	ab	PROPN
ftr-343	932	7	report	report	NOUN
ftr-343	932	8	–	–	PUNCT
ftr-343	932	9	reformulated	reformulate	VERB
ftr-343	932	10	gasoline	gasoline	NOUN
ftr-343	932	11	,	,	PUNCT
ftr-343	932	12	supra	supra	PROPN
ftr-343	932	13	note	note	NOUN
ftr-343	932	14	129	129	NUM
ftr-343	932	15	,	,	PUNCT
ftr-343	932	16	at	at	ADP
ftr-343	932	17	19	19	NUM
ftr-343	932	18	.	.	PUNCT
ftr-343	933	1	the	the	DET
ftr-343	933	2	appellate	appellate	PROPN
ftr-343	933	3	board	board	NOUN
ftr-343	933	4	also	also	ADV
ftr-343	933	5	noted	note	VERB
ftr-343	933	6	that	that	SCONJ
ftr-343	933	7	the	the	DET
ftr-343	933	8	measure	measure	NOUN
ftr-343	933	9	in	in	ADP
ftr-343	933	10	question	question	NOUN
ftr-343	933	11	in	in	ADP
ftr-343	933	12	that	that	DET
ftr-343	933	13	case	case	NOUN
ftr-343	933	14	was	be	AUX
ftr-343	933	15	“	"	PUNCT
ftr-343	933	16	primarily	primarily	ADV
ftr-343	933	17	aimed	aim	VERB
ftr-343	933	18	at	at	ADP
ftr-343	933	19	”	"	PUNCT
ftr-343	933	20	conserving	conserve	VERB
ftr-343	933	21	a	a	DET
ftr-343	933	22	natural	natural	ADJ
ftr-343	933	23	resource	resource	NOUN
ftr-343	933	24	.	.	PUNCT
ftr-343	934	1	ab	ab	PROPN
ftr-343	934	2	report	report	PROPN
ftr-343	934	3	–	–	PUNCT
ftr-343	934	4	reformulated	reformulate	VERB
ftr-343	934	5	gasoline	gasoline	NOUN
ftr-343	934	6	,	,	PUNCT
ftr-343	934	7	supra	supra	PROPN
ftr-343	934	8	note	note	NOUN
ftr-343	934	9	129	129	NUM
ftr-343	934	10	,	,	PUNCT
ftr-343	934	11	at	at	ADP
ftr-343	934	12	18	18	NUM
ftr-343	934	13	.	.	PUNCT
ftr-343	935	1	in	in	ADP
ftr-343	935	2	shrimp	shrimp	NOUN
ftr-343	935	3	-	-	PUNCT
ftr-343	935	4	turtle	turtle	NOUN
ftr-343	935	5	,	,	PUNCT
ftr-343	935	6	the	the	DET
ftr-343	935	7	appellate	appellate	ADJ
ftr-343	935	8	board	board	NOUN
ftr-343	935	9	said	say	VERB
ftr-343	935	10	that	that	SCONJ
ftr-343	935	11	the	the	DET
ftr-343	935	12	relationship	relationship	NOUN
ftr-343	935	13	at	at	ADP
ftr-343	935	14	issue	issue	NOUN
ftr-343	935	15	in	in	ADP
ftr-343	935	16	the	the	DET
ftr-343	935	17	prior	prior	ADJ
ftr-343	935	18	case	case	NOUN
ftr-343	935	19	exhibited	exhibit	VERB
ftr-343	935	20	“	"	PUNCT
ftr-343	935	21	a	a	DET
ftr-343	935	22	close	close	ADJ
ftr-343	935	23	and	and	CCONJ
ftr-343	935	24	genuine	genuine	ADJ
ftr-343	935	25	relationship	relationship	NOUN
ftr-343	935	26	of	of	ADP
ftr-343	935	27	ends	end	NOUN
ftr-343	935	28	and	and	CCONJ
ftr-343	935	29	means	mean	NOUN
ftr-343	935	30	.	.	PUNCT
ftr-343	935	31	”	"	PUNCT
ftr-343	936	1	it	it	PRON
ftr-343	936	2	seems	seem	VERB
ftr-343	936	3	to	to	PART
ftr-343	936	4	be	be	AUX
ftr-343	936	5	generally	generally	ADV
ftr-343	936	6	agreed	agree	VERB
ftr-343	936	7	that	that	SCONJ
ftr-343	936	8	there	there	PRON
ftr-343	936	9	would	would	AUX
ftr-343	936	10	be	be	AUX
ftr-343	936	11	no	no	DET
ftr-343	936	12	issue	issue	NOUN
ftr-343	936	13	of	of	ADP
ftr-343	936	14	nexus	nexus	NOUN
ftr-343	936	15	,	,	PUNCT
ftr-343	936	16	since	since	SCONJ
ftr-343	936	17	co2	co2	NOUN
ftr-343	936	18	emissions	emission	NOUN
ftr-343	936	19	occurring	occur	VERB
ftr-343	936	20	in	in	ADP
ftr-343	936	21	any	any	DET
ftr-343	936	22	one	one	NUM
ftr-343	936	23	country	country	NOUN
ftr-343	936	24	affect	affect	VERB
ftr-343	936	25	all	all	DET
ftr-343	936	26	countries	country	NOUN
ftr-343	936	27	.	.	PUNCT
ftr-343	937	1	shrimp	shrimp	NOUN
ftr-343	937	2	-	-	PUNCT
ftr-343	937	3	turtle	turtle	NOUN
ftr-343	937	4	,	,	PUNCT
ftr-343	937	5	supra	supra	ADJ
ftr-343	937	6	note	note	NOUN
ftr-343	937	7	123	123	NUM
ftr-343	937	8	,	,	PUNCT
ftr-343	937	9	¶	¶	NOUN
ftr-343	937	10	136	136	NUM
ftr-343	937	11	.	.	PUNCT
ftr-343	938	1	141	141	NUM
ftr-343	938	2	.	.	PUNCT
ftr-343	939	1	pauwelyn	pauwelyn	ADJ
ftr-343	939	2	,	,	PUNCT
ftr-343	939	3	u.s	u.s	PROPN
ftr-343	939	4	.	.	PROPN
ftr-343	939	5	federal	federal	ADJ
ftr-343	939	6	climate	climate	NOUN
ftr-343	939	7	policy	policy	NOUN
ftr-343	939	8	,	,	PUNCT
ftr-343	939	9	supra	supra	PROPN
ftr-343	939	10	note	note	NOUN
ftr-343	939	11	15	15	NUM
ftr-343	939	12	,	,	PUNCT
ftr-343	939	13	at	at	ADP
ftr-343	939	14	35	35	NUM
ftr-343	939	15	,	,	PUNCT
ftr-343	939	16	and	and	CCONJ
ftr-343	939	17	van	van	PROPN
ftr-343	939	18	asselt	asselt	ADJ
ftr-343	939	19	,	,	PUNCT
ftr-343	939	20	brewer	brewer	NOUN
ftr-343	939	21	,	,	PUNCT
ftr-343	939	22	&	&	CCONJ
ftr-343	939	23	mehling	mehling	PROPN
ftr-343	939	24	,	,	PUNCT
ftr-343	939	25	supra	supra	PROPN
ftr-343	939	26	note	note	PROPN
ftr-343	939	27	8	8	NUM
ftr-343	939	28	,	,	PUNCT
ftr-343	939	29	at	at	ADP
ftr-343	939	30	53	53	NUM
ftr-343	939	31	,	,	PUNCT
ftr-343	939	32	conclude	conclude	VERB
ftr-343	939	33	that	that	SCONJ
ftr-343	939	34	border	border	NOUN
ftr-343	939	35	measures	measure	NOUN
ftr-343	939	36	would	would	AUX
ftr-343	939	37	pass	pass	VERB
ftr-343	939	38	this	this	DET
ftr-343	939	39	test	test	NOUN
ftr-343	939	40	.	.	PUNCT
ftr-343	940	1	but	but	CCONJ
ftr-343	940	2	,	,	PUNCT
ftr-343	940	3	goh	goh	PROPN
ftr-343	940	4	notes	note	VERB
ftr-343	940	5	:	:	PUNCT
ftr-343	940	6	[	[	X
ftr-343	940	7	i]t	i]t	PRON
ftr-343	940	8	could	could	AUX
ftr-343	940	9	be	be	AUX
ftr-343	940	10	argued	argue	VERB
ftr-343	940	11	that	that	SCONJ
ftr-343	940	12	a	a	DET
ftr-343	940	13	measure	measure	NOUN
ftr-343	940	14	that	that	PRON
ftr-343	940	15	failed	fail	VERB
ftr-343	940	16	to	to	PART
ftr-343	940	17	take	take	VERB
ftr-343	940	18	into	into	ADP
ftr-343	940	19	account	account	NOUN
ftr-343	940	20	the	the	DET
ftr-343	940	21	level	level	NOUN
ftr-343	940	22	of	of	ADP
ftr-343	940	23	taxes	taxis	NOUN
ftr-343	940	24	in	in	ADP
ftr-343	940	25	the	the	DET
ftr-343	940	26	country	country	NOUN
ftr-343	940	27	of	of	ADP
ftr-343	940	28	origin	origin	NOUN
ftr-343	940	29	–	–	PUNCT
ftr-343	940	30	or	or	CCONJ
ftr-343	940	31	other	other	ADJ
ftr-343	940	32	nonfiscal	nonfiscal	ADJ
ftr-343	940	33	measures	measure	NOUN
ftr-343	940	34	taken	take	VERB
ftr-343	940	35	to	to	PART
ftr-343	940	36	address	address	VERB
ftr-343	940	37	climate	climate	NOUN
ftr-343	940	38	change	change	NOUN
ftr-343	940	39	–	–	PUNCT
ftr-343	940	40	would	would	AUX
ftr-343	940	41	not	not	PART
ftr-343	940	42	constitute	constitute	VERB
ftr-343	940	43	a	a	DET
ftr-343	940	44	reasonable	reasonable	ADJ
ftr-343	940	45	“	"	PUNCT
ftr-343	940	46	means	mean	NOUN
ftr-343	940	47	and	and	CCONJ
ftr-343	940	48	ends	end	VERB
ftr-343	940	49	relationship	relationship	NOUN
ftr-343	940	50	.	.	PUNCT
ftr-343	940	51	”	"	PUNCT
ftr-343	941	1	imposing	impose	VERB
ftr-343	941	2	a	a	DET
ftr-343	941	3	double	double	ADJ
ftr-343	941	4	environmental	environmental	ADJ
ftr-343	941	5	penalty	penalty	NOUN
ftr-343	941	6	on	on	ADP
ftr-343	941	7	producers	producer	NOUN
ftr-343	941	8	in	in	ADP
ftr-343	941	9	the	the	DET
ftr-343	941	10	exporting	export	VERB
ftr-343	941	11	country	country	NOUN
ftr-343	941	12	could	could	AUX
ftr-343	941	13	not	not	PART
ftr-343	941	14	be	be	AUX
ftr-343	941	15	said	say	VERB
ftr-343	941	16	to	to	PART
ftr-343	941	17	reasonably	reasonably	ADV
ftr-343	941	18	contribute	contribute	VERB
ftr-343	941	19	to	to	ADP
ftr-343	941	20	the	the	DET
ftr-343	941	21	object	object	NOUN
ftr-343	941	22	of	of	ADP
ftr-343	941	23	addressing	address	VERB
ftr-343	941	24	climate	climate	NOUN
ftr-343	941	25	change	change	NOUN
ftr-343	941	26	.	.	PUNCT
ftr-343	942	1	goh	goh	PROPN
ftr-343	942	2	,	,	PUNCT
ftr-343	942	3	supra	supra	PROPN
ftr-343	942	4	note	note	PROPN
ftr-343	942	5	12	12	NUM
ftr-343	942	6	,	,	PUNCT
ftr-343	942	7	at	at	ADP
ftr-343	942	8	415	415	NUM
ftr-343	942	9	.	.	PUNCT
ftr-343	943	1	as	as	SCONJ
ftr-343	943	2	he	he	PRON
ftr-343	943	3	notes	note	VERB
ftr-343	943	4	,	,	PUNCT
ftr-343	943	5	this	this	DET
ftr-343	943	6	issue	issue	NOUN
ftr-343	943	7	is	be	AUX
ftr-343	943	8	also	also	ADV
ftr-343	943	9	relevant	relevant	ADJ
ftr-343	943	10	in	in	ADP
ftr-343	943	11	appraising	appraise	VERB
ftr-343	943	12	a	a	DET
ftr-343	943	13	measure	measure	NOUN
ftr-343	943	14	under	under	ADP
ftr-343	943	15	the	the	DET
ftr-343	943	16	chapeau	chapeau	PROPN
ftr-343	943	17	.	.	PUNCT
ftr-343	944	1	142	142	NUM
ftr-343	944	2	.	.	PUNCT
ftr-343	944	3	bordoff	bordoff	PROPN
ftr-343	944	4	,	,	PUNCT
ftr-343	944	5	supra	supra	PROPN
ftr-343	944	6	note	note	PROPN
ftr-343	944	7	15	15	NUM
ftr-343	944	8	,	,	PUNCT
ftr-343	944	9	at	at	ADP
ftr-343	944	10	50	50	NUM
ftr-343	944	11	.	.	PUNCT
ftr-343	945	1	see	see	VERB
ftr-343	945	2	also	also	ADV
ftr-343	945	3	quick	quick	ADJ
ftr-343	945	4	,	,	PUNCT
ftr-343	945	5	supra	supra	ADJ
ftr-343	945	6	note	note	NOUN
ftr-343	945	7	5	5	NUM
ftr-343	945	8	,	,	PUNCT
ftr-343	945	9	at	at	ADP
ftr-343	945	10	172	172	NUM
ftr-343	945	11	.	.	PUNCT
ftr-343	946	1	quick	quick	ADJ
ftr-343	946	2	asserts	assert	VERB
ftr-343	946	3	boldly	boldly	ADV
ftr-343	946	4	,	,	PUNCT
ftr-343	946	5	“	"	PUNCT
ftr-343	946	6	the	the	DET
ftr-343	946	7	proposals	proposal	NOUN
ftr-343	946	8	to	to	PART
ftr-343	946	9	apply	apply	VERB
ftr-343	946	10	a	a	DET
ftr-343	946	11	‘	'	PUNCT
ftr-343	946	12	border	border	NOUN
ftr-343	946	13	tax	tax	NOUN
ftr-343	946	14	’	'	PUNCT
ftr-343	946	15	on	on	ADP
ftr-343	946	16	imports	import	NOUN
ftr-343	946	17	or	or	CCONJ
ftr-343	946	18	to	to	PART
ftr-343	946	19	extend	extend	VERB
ftr-343	946	20	the	the	DET
ftr-343	946	21	emission	emission	NOUN
ftr-343	946	22	trading	trading	NOUN
ftr-343	946	23	scheme	scheme	NOUN
ftr-343	946	24	to	to	ADP
ftr-343	946	25	imports	import	NOUN
ftr-343	946	26	do	do	AUX
ftr-343	946	27	not	not	PART
ftr-343	946	28	contribute	contribute	VERB
ftr-343	946	29	to	to	ADP
ftr-343	946	30	reducing	reduce	VERB
ftr-343	946	31	greenhouse	greenhouse	NOUN
ftr-343	946	32	gas	gas	NOUN
ftr-343	946	33	emissions	emission	NOUN
ftr-343	946	34	.	.	PUNCT
ftr-343	947	1	they	they	PRON
ftr-343	947	2	have	have	VERB
ftr-343	947	3	no	no	DET
ftr-343	947	4	effect	effect	NOUN
ftr-343	947	5	on	on	ADP
ftr-343	947	6	the	the	DET
ftr-343	947	7	green	green	PROPN
ftr-343	947	8	house	house	PROPN
ftr-343	947	9	gas	gas	NOUN
ftr-343	947	10	emissions	emission	NOUN
ftr-343	947	11	of	of	ADP
ftr-343	947	12	the	the	DET
ftr-343	947	13	exporting	export	VERB
ftr-343	947	14	countries	country	NOUN
ftr-343	947	15	since	since	SCONJ
ftr-343	947	16	one	one	PRON
ftr-343	947	17	must	must	AUX
ftr-343	947	18	assume	assume	VERB
ftr-343	947	19	that	that	SCONJ
ftr-343	947	20	their	their	PRON
ftr-343	947	21	production	production	NOUN
ftr-343	947	22	will	will	AUX
ftr-343	947	23	not	not	PART
ftr-343	947	24	diminish	diminish	VERB
ftr-343	947	25	but	but	CCONJ
ftr-343	947	26	trade	trade	NOUN
ftr-343	947	27	flows	flow	NOUN
ftr-343	947	28	will	will	AUX
ftr-343	947	29	change	change	VERB
ftr-343	947	30	due	due	ADP
ftr-343	947	31	to	to	ADP
ftr-343	947	32	border	border	NOUN
ftr-343	947	33	measures	measure	NOUN
ftr-343	947	34	.	.	PUNCT
ftr-343	947	35	”	"	PUNCT
ftr-343	948	1	quick	quick	ADJ
ftr-343	948	2	,	,	PUNCT
ftr-343	948	3	supra	supra	PROPN
ftr-343	948	4	note	note	NOUN
ftr-343	948	5	15	15	NUM
ftr-343	948	6	,	,	PUNCT
ftr-343	948	7	at	at	ADP
ftr-343	948	8	354	354	NUM
ftr-343	948	9	.	.	PUNCT
ftr-343	949	1	numerous	numerous	ADJ
ftr-343	949	2	economic	economic	ADJ
ftr-343	949	3	models	model	NOUN
ftr-343	949	4	have	have	AUX
ftr-343	949	5	found	find	VERB
ftr-343	949	6	that	that	SCONJ
ftr-343	949	7	,	,	PUNCT
ftr-343	949	8	by	by	ADP
ftr-343	949	9	lowering	lower	VERB
ftr-343	949	10	energy	energy	NOUN
ftr-343	949	11	prices	price	NOUN
ftr-343	949	12	,	,	PUNCT
ftr-343	949	13	bas	bas	PROPN
ftr-343	949	14	may	may	AUX
ftr-343	949	15	actually	actually	ADV
ftr-343	949	16	encourage	encourage	VERB
ftr-343	949	17	greater	great	ADJ
ftr-343	949	18	consumption	consumption	NOUN
ftr-343	949	19	of	of	ADP
ftr-343	949	20	carbon	carbon	NOUN
ftr-343	949	21	.	.	PUNCT
ftr-343	950	1	see	see	VERB
ftr-343	950	2	,	,	PUNCT
ftr-343	950	3	e.g.	e.g.	ADV
ftr-343	950	4	,	,	PUNCT
ftr-343	950	5	ismer	ismer	NOUN
ftr-343	950	6	&	&	CCONJ
ftr-343	950	7	neuhoff	neuhoff	NOUN
ftr-343	950	8	,	,	PUNCT
ftr-343	950	9	supra	supra	ADJ
ftr-343	950	10	note	note	NOUN
ftr-343	950	11	1	1	NUM
ftr-343	950	12	,	,	PUNCT
ftr-343	950	13	at	at	ADP
ftr-343	950	14	150	150	NUM
ftr-343	950	15	;	;	PUNCT
ftr-343	950	16	warwick	warwick	PROPN
ftr-343	950	17	j.	j.	PROPN
ftr-343	950	18	mckibbin	mckibbin	PROPN
ftr-343	950	19	&	&	CCONJ
ftr-343	950	20	peter	peter	PROPN
ftr-343	950	21	j.	j.	PROPN
ftr-343	950	22	wilcoxen	wilcoxen	PROPN
ftr-343	950	23	,	,	PUNCT
ftr-343	950	24	the	the	DET
ftr-343	950	25	economic	economic	ADJ
ftr-343	950	26	and	and	CCONJ
ftr-343	950	27	environmental	environmental	ADJ
ftr-343	950	28	effects	effect	NOUN
ftr-343	950	29	of	of	ADP
ftr-343	950	30	border	border	NOUN
ftr-343	950	31	tax	tax	NOUN
ftr-343	950	32	adjustments	adjustment	NOUN
ftr-343	950	33	for	for	ADP
ftr-343	950	34	climate	climate	NOUN
ftr-343	950	35	change	change	NOUN
ftr-343	950	36	policy	policy	NOUN
ftr-343	950	37	in	in	ADP
ftr-343	950	38	climate	climate	NOUN
ftr-343	950	39	change	change	NOUN
ftr-343	950	40	,	,	PUNCT
ftr-343	950	41	trade	trade	NOUN
ftr-343	950	42	and	and	CCONJ
ftr-343	950	43	competitiveness	competitiveness	NOUN
ftr-343	950	44	:	:	PUNCT
ftr-343	950	45	is	be	AUX
ftr-343	950	46	a	a	DET
ftr-343	950	47	collision	collision	NOUN
ftr-343	950	48	inevitable	inevitable	ADJ
ftr-343	950	49	?	?	PUNCT
ftr-343	951	1	1	1	NUM
ftr-343	951	2	-	-	SYM
ftr-343	951	3	23	23	NUM
ftr-343	951	4	(	(	PUNCT
ftr-343	951	5	lael	lael	PROPN
ftr-343	951	6	brainard	brainard	PROPN
ftr-343	951	7	&	&	CCONJ
ftr-343	951	8	isaac	isaac	PROPN
ftr-343	951	9	sorkin	sorkin	PROPN
ftr-343	951	10	eds	eds	PROPN
ftr-343	951	11	.	.	PUNCT
ftr-343	952	1	brookings	brookings	PROPN
ftr-343	952	2	institution	institution	PROPN
ftr-343	952	3	press	press	PROPN
ftr-343	952	4	2009	2009	NUM
ftr-343	952	5	)	)	PUNCT
ftr-343	952	6	.	.	PUNCT
ftr-343	953	1	143	143	X
ftr-343	953	2	.	.	PUNCT
ftr-343	954	1	shrimp	shrimp	NOUN
ftr-343	954	2	-	-	PUNCT
ftr-343	954	3	turtle	turtle	NOUN
ftr-343	954	4	,	,	PUNCT
ftr-343	954	5	supra	supra	ADJ
ftr-343	954	6	note	note	NOUN
ftr-343	954	7	123	123	NUM
ftr-343	954	8	,	,	PUNCT
ftr-343	954	9	¶¶	¶¶	PROPN
ftr-343	954	10	143	143	NUM
ftr-343	954	11	-	-	SYM
ftr-343	954	12	45	45	NUM
ftr-343	954	13	.	.	PUNCT
ftr-343	954	14	2011	2011	NUM
ftr-343	954	15	]	]	PUNCT
ftr-343	955	1	border	border	NOUN
ftr-343	955	2	adjustments	adjustment	NOUN
ftr-343	955	3	for	for	ADP
ftr-343	955	4	carbon	carbon	NOUN
ftr-343	955	5	taxes	taxis	NOUN
ftr-343	955	6	273	273	NUM
ftr-343	955	7	domestic	domestic	ADJ
ftr-343	955	8	carbon	carbon	NOUN
ftr-343	955	9	tax	tax	NOUN
ftr-343	955	10	,	,	PUNCT
ftr-343	955	11	would	would	AUX
ftr-343	955	12	seem	seem	VERB
ftr-343	955	13	to	to	PART
ftr-343	955	14	pass	pass	VERB
ftr-343	955	15	this	this	DET
ftr-343	955	16	test	test	NOUN
ftr-343	955	17	—	—	PUNCT
ftr-343	955	18	provided	provide	VERB
ftr-343	955	19	,	,	PUNCT
ftr-343	955	20	of	of	ADP
ftr-343	955	21	course	course	NOUN
ftr-343	955	22	,	,	PUNCT
ftr-343	955	23	that	that	SCONJ
ftr-343	955	24	their	their	PRON
ftr-343	955	25	application	application	NOUN
ftr-343	955	26	is	be	AUX
ftr-343	955	27	actually	actually	ADV
ftr-343	955	28	evenhanded.144	evenhanded.144	ADJ
ftr-343	955	29	it	it	PRON
ftr-343	955	30	would	would	AUX
ftr-343	955	31	seem	seem	VERB
ftr-343	955	32	much	much	ADV
ftr-343	955	33	more	more	ADV
ftr-343	955	34	difficult	difficult	ADJ
ftr-343	955	35	to	to	PART
ftr-343	955	36	gain	gain	VERB
ftr-343	955	37	an	an	DET
ftr-343	955	38	exception	exception	NOUN
ftr-343	955	39	for	for	ADP
ftr-343	955	40	btas	bta	NOUN
ftr-343	955	41	on	on	ADP
ftr-343	955	42	exports	export	NOUN
ftr-343	955	43	,	,	PUNCT
ftr-343	955	44	which	which	PRON
ftr-343	955	45	would	would	AUX
ftr-343	955	46	free	free	VERB
ftr-343	955	47	domestic	domestic	ADJ
ftr-343	955	48	producers	producer	NOUN
ftr-343	955	49	from	from	ADP
ftr-343	955	50	the	the	DET
ftr-343	955	51	obligation	obligation	NOUN
ftr-343	955	52	to	to	PART
ftr-343	955	53	pay	pay	VERB
ftr-343	955	54	tax	tax	NOUN
ftr-343	955	55	on	on	ADP
ftr-343	955	56	the	the	DET
ftr-343	955	57	carbon	carbon	NOUN
ftr-343	955	58	they	they	PRON
ftr-343	955	59	emit	emit	VERB
ftr-343	955	60	,	,	PUNCT
ftr-343	955	61	as	as	ADV
ftr-343	955	62	long	long	ADV
ftr-343	955	63	as	as	SCONJ
ftr-343	955	64	it	it	PRON
ftr-343	955	65	is	be	AUX
ftr-343	955	66	for	for	ADP
ftr-343	955	67	the	the	DET
ftr-343	955	68	production	production	NOUN
ftr-343	955	69	of	of	ADP
ftr-343	955	70	exports.145	exports.145	NOUN
ftr-343	955	71	while	while	NOUN
ftr-343	955	72	,	,	PUNCT
ftr-343	955	73	strictly	strictly	ADV
ftr-343	955	74	speaking	speak	VERB
ftr-343	955	75	,	,	PUNCT
ftr-343	955	76	btas	bta	NOUN
ftr-343	955	77	for	for	ADP
ftr-343	955	78	exports	export	NOUN
ftr-343	955	79	are	be	AUX
ftr-343	955	80	“	"	PUNCT
ftr-343	955	81	made	make	VERB
ftr-343	955	82	effective	effective	ADJ
ftr-343	955	83	in	in	ADP
ftr-343	955	84	conjunction	conjunction	NOUN
ftr-343	955	85	with	with	ADP
ftr-343	955	86	restrictions	restriction	NOUN
ftr-343	955	87	on	on	ADP
ftr-343	955	88	domestic	domestic	ADJ
ftr-343	955	89	production	production	NOUN
ftr-343	955	90	or	or	CCONJ
ftr-343	955	91	consumption	consumption	NOUN
ftr-343	955	92	,	,	PUNCT
ftr-343	955	93	”	"	PUNCT
ftr-343	955	94	their	their	PRON
ftr-343	955	95	objective	objective	ADJ
ftr-343	955	96	and	and	CCONJ
ftr-343	955	97	likely	likely	ADJ
ftr-343	955	98	effect	effect	NOUN
ftr-343	955	99	is	be	AUX
ftr-343	955	100	not	not	PART
ftr-343	955	101	to	to	PART
ftr-343	955	102	reduce	reduce	VERB
ftr-343	955	103	emissions	emission	NOUN
ftr-343	955	104	of	of	ADP
ftr-343	955	105	co2	co2	NOUN
ftr-343	955	106	.	.	PUNCT
ftr-343	956	1	it	it	PRON
ftr-343	956	2	is	be	AUX
ftr-343	956	3	thus	thus	ADV
ftr-343	956	4	hard	hard	ADJ
ftr-343	956	5	to	to	PART
ftr-343	956	6	argue	argue	VERB
ftr-343	956	7	that	that	SCONJ
ftr-343	956	8	btas	bta	NOUN
ftr-343	956	9	for	for	ADP
ftr-343	956	10	exports	export	NOUN
ftr-343	956	11	are	be	AUX
ftr-343	956	12	related	relate	VERB
ftr-343	956	13	to	to	ADP
ftr-343	956	14	the	the	DET
ftr-343	956	15	conservation	conservation	NOUN
ftr-343	956	16	of	of	ADP
ftr-343	956	17	an	an	DET
ftr-343	956	18	exhaustible	exhaustible	ADJ
ftr-343	956	19	natural	natural	ADJ
ftr-343	956	20	resource	resource	NOUN
ftr-343	956	21	;	;	PUNCT
ftr-343	956	22	they	they	PRON
ftr-343	956	23	appear	appear	VERB
ftr-343	956	24	much	much	ADV
ftr-343	956	25	more	more	ADV
ftr-343	956	26	clearly	clearly	ADV
ftr-343	956	27	aimed	aim	VERB
ftr-343	956	28	at	at	ADP
ftr-343	956	29	preventing	prevent	VERB
ftr-343	956	30	competitive	competitive	ADJ
ftr-343	956	31	disadvantage.146	disadvantage.146	NOUN
ftr-343	956	32	there	there	PRON
ftr-343	956	33	is	be	VERB
ftr-343	956	34	,	,	PUNCT
ftr-343	956	35	of	of	ADP
ftr-343	956	36	course	course	NOUN
ftr-343	956	37	,	,	PUNCT
ftr-343	956	38	no	no	DET
ftr-343	956	39	exception	exception	NOUN
ftr-343	956	40	for	for	ADP
ftr-343	956	41	measures	measure	NOUN
ftr-343	956	42	deemed	deem	VERB
ftr-343	956	43	necessary	necessary	ADJ
ftr-343	956	44	to	to	PART
ftr-343	956	45	prevent	prevent	VERB
ftr-343	956	46	adverse	adverse	ADJ
ftr-343	956	47	competitive	competitive	ADJ
ftr-343	956	48	effects	effect	NOUN
ftr-343	956	49	on	on	ADP
ftr-343	956	50	the	the	DET
ftr-343	956	51	domestic	domestic	ADJ
ftr-343	956	52	economy.147	economy.147	NOUN
ftr-343	956	53	moreover	moreover	ADV
ftr-343	956	54	,	,	PUNCT
ftr-343	956	55	as	as	ADP
ftr-343	956	56	hufbauer	hufbauer	PROPN
ftr-343	956	57	,	,	PUNCT
ftr-343	956	58	charnovitz	charnovitz	PROPN
ftr-343	956	59	,	,	PUNCT
ftr-343	956	60	and	and	CCONJ
ftr-343	956	61	kim	kim	PROPN
ftr-343	956	62	note	note	NOUN
ftr-343	956	63	,	,	PUNCT
ftr-343	956	64	“	"	PUNCT
ftr-343	956	65	[	[	X
ftr-343	956	66	t]he	t]he	ADV
ftr-343	956	67	rebate	rebate	NOUN
ftr-343	956	68	of	of	ADP
ftr-343	956	69	an	an	DET
ftr-343	956	70	energy	energy	NOUN
ftr-343	956	71	tax	tax	NOUN
ftr-343	956	72	for	for	ADP
ftr-343	956	73	exports	export	NOUN
ftr-343	956	74	could	could	AUX
ftr-343	956	75	undermine	undermine	VERB
ftr-343	956	76	the	the	DET
ftr-343	956	77	environmental	environmental	ADJ
ftr-343	956	78	justification	justification	NOUN
ftr-343	956	79	for	for	ADP
ftr-343	956	80	applying	apply	VERB
ftr-343	956	81	the	the	DET
ftr-343	956	82	bta	bta	NOUN
ftr-343	956	83	to	to	ADP
ftr-343	956	84	imports	import	NOUN
ftr-343	956	85	.	.	PUNCT
ftr-343	957	1	”148	”148	PROPN
ftr-343	957	2	ismer	ismer	NOUN
ftr-343	957	3	and	and	CCONJ
ftr-343	957	4	neuhoff	neuhoff	NOUN
ftr-343	957	5	suggest	suggest	VERB
ftr-343	957	6	that	that	SCONJ
ftr-343	957	7	it	it	PRON
ftr-343	957	8	might	might	AUX
ftr-343	957	9	be	be	AUX
ftr-343	957	10	claimed	claim	VERB
ftr-343	957	11	that	that	SCONJ
ftr-343	957	12	the	the	DET
ftr-343	957	13	treatment	treatment	NOUN
ftr-343	957	14	of	of	ADP
ftr-343	957	15	imports	import	NOUN
ftr-343	957	16	and	and	CCONJ
ftr-343	957	17	exports	export	NOUN
ftr-343	957	18	should	should	AUX
ftr-343	957	19	be	be	AUX
ftr-343	957	20	considered	consider	VERB
ftr-343	957	21	as	as	ADP
ftr-343	957	22	a	a	DET
ftr-343	957	23	package149	package149	PROPN
ftr-343	957	24	–	–	PUNCT
ftr-343	957	25	an	an	DET
ftr-343	957	26	144	144	NUM
ftr-343	957	27	.	.	PUNCT
ftr-343	958	1	quick	quick	ADJ
ftr-343	958	2	argues	argue	VERB
ftr-343	958	3	that	that	SCONJ
ftr-343	958	4	it	it	PRON
ftr-343	958	5	would	would	AUX
ftr-343	958	6	not	not	PART
ftr-343	958	7	be	be	AUX
ftr-343	958	8	even	even	ADV
ftr-343	958	9	-	-	PUNCT
ftr-343	958	10	handed	handed	ADJ
ftr-343	958	11	to	to	PART
ftr-343	958	12	introduce	introduce	VERB
ftr-343	958	13	bas	bas	PROPN
ftr-343	958	14	in	in	ADP
ftr-343	958	15	the	the	DET
ftr-343	958	16	context	context	NOUN
ftr-343	958	17	of	of	ADP
ftr-343	958	18	the	the	DET
ftr-343	958	19	ets	et	NOUN
ftr-343	958	20	,	,	PUNCT
ftr-343	958	21	if	if	SCONJ
ftr-343	958	22	95	95	NUM
ftr-343	958	23	percent	percent	NOUN
ftr-343	958	24	of	of	ADP
ftr-343	958	25	permits	permit	NOUN
ftr-343	958	26	are	be	AUX
ftr-343	958	27	provided	provide	VERB
ftr-343	958	28	free	free	ADJ
ftr-343	958	29	of	of	ADP
ftr-343	958	30	charge	charge	NOUN
ftr-343	958	31	.	.	PUNCT
ftr-343	959	1	quick	quick	ADJ
ftr-343	959	2	,	,	PUNCT
ftr-343	959	3	supra	supra	ADJ
ftr-343	959	4	note	note	NOUN
ftr-343	959	5	5	5	NUM
ftr-343	959	6	,	,	PUNCT
ftr-343	959	7	at	at	ADP
ftr-343	959	8	173	173	NUM
ftr-343	959	9	.	.	PUNCT
ftr-343	960	1	see	see	VERB
ftr-343	960	2	also	also	ADV
ftr-343	960	3	the	the	DET
ftr-343	960	4	discussion	discussion	NOUN
ftr-343	960	5	of	of	ADP
ftr-343	960	6	free	free	ADJ
ftr-343	960	7	allowances	allowance	NOUN
ftr-343	960	8	infra	infra	NOUN
ftr-343	960	9	at	at	ADP
ftr-343	960	10	note	note	NOUN
ftr-343	960	11	177	177	NUM
ftr-343	960	12	.	.	PUNCT
ftr-343	961	1	145	145	NUM
ftr-343	961	2	.	.	PUNCT
ftr-343	962	1	see	see	VERB
ftr-343	962	2	ismer	ismer	NOUN
ftr-343	962	3	&	&	CCONJ
ftr-343	962	4	neuhoff	neuhoff	NOUN
ftr-343	962	5	,	,	PUNCT
ftr-343	962	6	supra	supra	ADJ
ftr-343	962	7	note	note	NOUN
ftr-343	962	8	1	1	NUM
ftr-343	962	9	,	,	PUNCT
ftr-343	962	10	at	at	ADP
ftr-343	962	11	150	150	NUM
ftr-343	962	12	;	;	PUNCT
ftr-343	962	13	ismer	ismer	NOUN
ftr-343	962	14	,	,	PUNCT
ftr-343	962	15	supra	supra	PROPN
ftr-343	962	16	note	note	NOUN
ftr-343	962	17	14	14	NUM
ftr-343	962	18	,	,	PUNCT
ftr-343	962	19	at	at	ADP
ftr-343	962	20	223	223	NUM
ftr-343	962	21	;	;	PUNCT
ftr-343	962	22	quick	quick	ADJ
ftr-343	962	23	,	,	PUNCT
ftr-343	962	24	supra	supra	ADJ
ftr-343	962	25	note	note	NOUN
ftr-343	962	26	15	15	NUM
ftr-343	962	27	,	,	PUNCT
ftr-343	962	28	at	at	ADP
ftr-343	962	29	357	357	NUM
ftr-343	962	30	.	.	PUNCT
ftr-343	962	31	146	146	NUM
ftr-343	962	32	.	.	PUNCT
ftr-343	963	1	thus	thus	ADV
ftr-343	963	2	quick	quick	ADJ
ftr-343	963	3	has	have	AUX
ftr-343	963	4	written	write	VERB
ftr-343	963	5	regarding	regard	VERB
ftr-343	963	6	the	the	DET
ftr-343	963	7	possible	possible	ADJ
ftr-343	963	8	extension	extension	NOUN
ftr-343	963	9	of	of	ADP
ftr-343	963	10	bas	bas	PROPN
ftr-343	963	11	for	for	ADP
ftr-343	963	12	the	the	DET
ftr-343	963	13	cost	cost	NOUN
ftr-343	963	14	of	of	ADP
ftr-343	963	15	emissions	emission	NOUN
ftr-343	963	16	permits	permit	NOUN
ftr-343	963	17	to	to	ADP
ftr-343	963	18	exports	export	NOUN
ftr-343	963	19	,	,	PUNCT
ftr-343	963	20	“	"	PUNCT
ftr-343	963	21	the	the	DET
ftr-343	963	22	measure	measure	NOUN
ftr-343	963	23	is	be	AUX
ftr-343	963	24	not	not	PART
ftr-343	963	25	taken	take	VERB
ftr-343	963	26	for	for	ADP
ftr-343	963	27	environmental	environmental	ADJ
ftr-343	963	28	but	but	CCONJ
ftr-343	963	29	purely	purely	ADV
ftr-343	963	30	for	for	ADP
ftr-343	963	31	competitiveness	competitiveness	NOUN
ftr-343	963	32	reasons	reason	NOUN
ftr-343	963	33	.	.	PUNCT
ftr-343	963	34	”	"	PUNCT
ftr-343	964	1	quick	quick	ADJ
ftr-343	964	2	,	,	PUNCT
ftr-343	964	3	supra	supra	ADJ
ftr-343	964	4	note	note	NOUN
ftr-343	964	5	5	5	NUM
ftr-343	964	6	,	,	PUNCT
ftr-343	964	7	at	at	ADP
ftr-343	964	8	175	175	NUM
ftr-343	964	9	.	.	PUNCT
ftr-343	964	10	147	147	NUM
ftr-343	964	11	.	.	PUNCT
ftr-343	965	1	see	see	VERB
ftr-343	965	2	also	also	ADV
ftr-343	965	3	supra	supra	PROPN
ftr-343	965	4	note	note	VERB
ftr-343	965	5	142	142	NUM
ftr-343	965	6	.	.	PUNCT
ftr-343	966	1	148	148	NUM
ftr-343	966	2	.	.	PUNCT
ftr-343	966	3	hufbauer	hufbauer	PROPN
ftr-343	966	4	,	,	PUNCT
ftr-343	966	5	charnovitz	charnovitz	PROPN
ftr-343	966	6	&	&	CCONJ
ftr-343	966	7	kim	kim	PROPN
ftr-343	966	8	,	,	PUNCT
ftr-343	966	9	supra	supra	PROPN
ftr-343	966	10	note	note	NOUN
ftr-343	966	11	9	9	NUM
ftr-343	966	12	,	,	PUNCT
ftr-343	966	13	at	at	ADP
ftr-343	966	14	69	69	NUM
ftr-343	966	15	.	.	PUNCT
ftr-343	967	1	holzer	holzer	PROPN
ftr-343	967	2	states	state	VERB
ftr-343	967	3	the	the	DET
ftr-343	967	4	problem	problem	NOUN
ftr-343	967	5	nicely	nicely	ADV
ftr-343	967	6	:	:	PUNCT
ftr-343	967	7	it	it	PRON
ftr-343	967	8	is	be	AUX
ftr-343	967	9	sheer	sheer	ADJ
ftr-343	967	10	nonsense	nonsense	NOUN
ftr-343	967	11	to	to	PART
ftr-343	967	12	rebate	rebate	VERB
ftr-343	967	13	the	the	DET
ftr-343	967	14	costs	cost	NOUN
ftr-343	967	15	of	of	ADP
ftr-343	967	16	emissions	emission	NOUN
ftr-343	967	17	if	if	SCONJ
ftr-343	967	18	the	the	DET
ftr-343	967	19	whole	whole	ADJ
ftr-343	967	20	purpose	purpose	NOUN
ftr-343	967	21	of	of	ADP
ftr-343	967	22	an	an	DET
ftr-343	967	23	emissions	emission	NOUN
ftr-343	967	24	reduction	reduction	NOUN
ftr-343	967	25	system	system	NOUN
ftr-343	967	26	is	be	AUX
ftr-343	967	27	to	to	PART
ftr-343	967	28	create	create	VERB
ftr-343	967	29	such	such	ADJ
ftr-343	967	30	costs	cost	NOUN
ftr-343	967	31	for	for	ADP
ftr-343	967	32	selected	select	VERB
ftr-343	967	33	firms	firm	NOUN
ftr-343	967	34	or	or	CCONJ
ftr-343	967	35	industries	industry	NOUN
ftr-343	967	36	in	in	ADP
ftr-343	967	37	order	order	NOUN
ftr-343	967	38	to	to	PART
ftr-343	967	39	reduce	reduce	VERB
ftr-343	967	40	emissions	emission	NOUN
ftr-343	967	41	.	.	PUNCT
ftr-343	967	42	.	.	PUNCT
ftr-343	967	43	.	.	PUNCT
ftr-343	967	44	.	.	PUNCT
ftr-343	968	1	moreover	moreover	ADV
ftr-343	968	2	,	,	PUNCT
ftr-343	968	3	it	it	PRON
ftr-343	968	4	would	would	AUX
ftr-343	968	5	disarm	disarm	VERB
ftr-343	968	6	a	a	DET
ftr-343	968	7	country	country	NOUN
ftr-343	968	8	making	make	VERB
ftr-343	968	9	such	such	ADJ
ftr-343	968	10	rebates	rebate	NOUN
ftr-343	968	11	of	of	ADP
ftr-343	968	12	the	the	DET
ftr-343	968	13	last	last	ADJ
ftr-343	968	14	argument	argument	NOUN
ftr-343	968	15	that	that	SCONJ
ftr-343	968	16	carbon	carbon	NOUN
ftr-343	968	17	restrictions	restriction	NOUN
ftr-343	968	18	on	on	ADP
ftr-343	968	19	imports	import	NOUN
ftr-343	968	20	are	be	AUX
ftr-343	968	21	imposed	impose	VERB
ftr-343	968	22	with	with	ADP
ftr-343	968	23	the	the	DET
ftr-343	968	24	sole	sole	ADJ
ftr-343	968	25	purpose	purpose	NOUN
ftr-343	968	26	of	of	ADP
ftr-343	968	27	climate	climate	NOUN
ftr-343	968	28	protection	protection	NOUN
ftr-343	968	29	.	.	PUNCT
ftr-343	969	1	inability	inability	NOUN
ftr-343	969	2	to	to	PART
ftr-343	969	3	apply	apply	VERB
ftr-343	969	4	this	this	DET
ftr-343	969	5	argument	argument	NOUN
ftr-343	969	6	would	would	AUX
ftr-343	969	7	result	result	VERB
ftr-343	969	8	in	in	ADP
ftr-343	969	9	the	the	DET
ftr-343	969	10	failure	failure	NOUN
ftr-343	969	11	to	to	PART
ftr-343	969	12	invoke	invoke	VERB
ftr-343	969	13	gatt	gatt	NOUN
ftr-343	969	14	article	article	NOUN
ftr-343	969	15	xx	xx	PRON
ftr-343	969	16	.	.	PUNCT
ftr-343	969	17	.	.	PUNCT
ftr-343	969	18	.	.	PUNCT
ftr-343	969	19	.	.	PUNCT
ftr-343	970	1	see	see	VERB
ftr-343	970	2	holzer	holzer	PROPN
ftr-343	970	3	,	,	PUNCT
ftr-343	970	4	supra	supra	PROPN
ftr-343	970	5	note	note	PROPN
ftr-343	970	6	15	15	NUM
ftr-343	970	7	,	,	PUNCT
ftr-343	970	8	at	at	ADP
ftr-343	970	9	63	63	NUM
ftr-343	970	10	.	.	NOUN
ftr-343	970	11	149	149	NUM
ftr-343	970	12	.	.	PUNCT
ftr-343	971	1	ismer	ismer	NOUN
ftr-343	971	2	&	&	CCONJ
ftr-343	971	3	neuhoff	neuhoff	NOUN
ftr-343	971	4	,	,	PUNCT
ftr-343	971	5	supra	supra	ADJ
ftr-343	971	6	note	note	NOUN
ftr-343	971	7	1	1	NUM
ftr-343	971	8	,	,	PUNCT
ftr-343	971	9	at	at	ADP
ftr-343	971	10	150	150	NUM
ftr-343	971	11	.	.	PUNCT
ftr-343	972	1	it	it	PRON
ftr-343	972	2	could	could	AUX
ftr-343	972	3	be	be	AUX
ftr-343	972	4	argued	argue	VERB
ftr-343	972	5	that	that	SCONJ
ftr-343	972	6	,	,	PUNCT
ftr-343	972	7	by	by	ADP
ftr-343	972	8	combating	combat	VERB
ftr-343	972	9	carbon	carbon	NOUN
ftr-343	972	10	leakage	leakage	NOUN
ftr-343	972	11	and	and	CCONJ
ftr-343	972	12	free	free	ADJ
ftr-343	972	13	riding	riding	NOUN
ftr-343	972	14	,	,	PUNCT
ftr-343	972	15	export	export	NOUN
ftr-343	972	16	btas	bta	NOUN
ftr-343	972	17	would	would	AUX
ftr-343	972	18	contribute	contribute	VERB
ftr-343	972	19	to	to	ADP
ftr-343	972	20	both	both	DET
ftr-343	972	21	the	the	DET
ftr-343	972	22	conservation	conservation	NOUN
ftr-343	972	23	of	of	ADP
ftr-343	972	24	the	the	DET
ftr-343	972	25	global	global	ADJ
ftr-343	972	26	environment	environment	NOUN
ftr-343	972	27	and	and	CCONJ
ftr-343	972	28	the	the	DET
ftr-343	972	29	protection	protection	NOUN
ftr-343	972	30	of	of	ADP
ftr-343	972	31	life	life	NOUN
ftr-343	972	32	and	and	CCONJ
ftr-343	972	33	health	health	NOUN
ftr-343	972	34	,	,	PUNCT
ftr-343	972	35	but	but	CCONJ
ftr-343	972	36	whether	whether	SCONJ
ftr-343	972	37	the	the	DET
ftr-343	972	38	wto	wto	PROPN
ftr-343	972	39	would	would	AUX
ftr-343	972	40	accept	accept	VERB
ftr-343	972	41	it	it	PRON
ftr-343	972	42	can	can	AUX
ftr-343	972	43	not	not	PART
ftr-343	972	44	be	be	AUX
ftr-343	972	45	known	know	VERB
ftr-343	972	46	.	.	PUNCT
ftr-343	973	1	in	in	ADP
ftr-343	973	2	ab	ab	PROPN
ftr-343	973	3	report	report	NOUN
ftr-343	973	4	–	–	PUNCT
ftr-343	973	5	reformulated	reformulate	VERB
ftr-343	973	6	gasoline	gasoline	NOUN
ftr-343	973	7	,	,	PUNCT
ftr-343	973	8	the	the	DET
ftr-343	973	9	wto	wto	PROPN
ftr-343	973	10	appellate	appellate	ADJ
ftr-343	973	11	body	body	NOUN
ftr-343	973	12	faulted	fault	VERB
ftr-343	973	13	the	the	DET
ftr-343	973	14	panel	panel	NOUN
ftr-343	973	15	for	for	ADP
ftr-343	973	16	not	not	PART
ftr-343	973	17	considering	consider	VERB
ftr-343	973	18	the	the	DET
ftr-343	973	19	baseline	baseline	ADJ
ftr-343	973	20	establishment	establishment	NOUN
ftr-343	973	21	rules	rule	NOUN
ftr-343	973	22	“	"	PUNCT
ftr-343	973	23	as	as	ADP
ftr-343	973	24	a	a	DET
ftr-343	973	25	whole	whole	NOUN
ftr-343	973	26	.	.	PUNCT
ftr-343	973	27	”	"	PUNCT
ftr-343	974	1	ab	ab	PROPN
ftr-343	974	2	report	report	NOUN
ftr-343	974	3	–	–	PUNCT
ftr-343	974	4	reformulated	reformulate	VERB
ftr-343	974	5	gasoline	gasoline	NOUN
ftr-343	974	6	,	,	PUNCT
ftr-343	974	7	supra	supra	PROPN
ftr-343	974	8	note	note	NOUN
ftr-343	974	9	129	129	NUM
ftr-343	974	10	,	,	PUNCT
ftr-343	974	11	at	at	ADP
ftr-343	974	12	19	19	NUM
ftr-343	974	13	.	.	PUNCT
ftr-343	975	1	but	but	CCONJ
ftr-343	975	2	the	the	DET
ftr-343	975	3	“	"	PUNCT
ftr-343	975	4	package	package	NOUN
ftr-343	975	5	”	"	PUNCT
ftr-343	975	6	at	at	ADP
ftr-343	975	7	issue	issue	NOUN
ftr-343	975	8	in	in	ADP
ftr-343	975	9	that	that	DET
ftr-343	975	10	case	case	NOUN
ftr-343	975	11	,	,	PUNCT
ftr-343	975	12	the	the	DET
ftr-343	975	13	treatment	treatment	NOUN
ftr-343	975	14	of	of	ADP
ftr-343	975	15	274	274	NUM
ftr-343	975	16	florida	florida	PROPN
ftr-343	975	17	tax	tax	NOUN
ftr-343	975	18	review	review	NOUN
ftr-343	976	1	[	[	X
ftr-343	976	2	vol	vol	NOUN
ftr-343	976	3	.	.	PUNCT
ftr-343	976	4	11:4	11:4	NUM
ftr-343	976	5	argument	argument	NOUN
ftr-343	976	6	that	that	PRON
ftr-343	976	7	might	might	AUX
ftr-343	976	8	cut	cut	VERB
ftr-343	976	9	against	against	ADP
ftr-343	976	10	btas	bta	NOUN
ftr-343	976	11	for	for	ADP
ftr-343	976	12	imports	import	NOUN
ftr-343	976	13	,	,	PUNCT
ftr-343	976	14	rather	rather	ADV
ftr-343	976	15	than	than	ADP
ftr-343	976	16	in	in	ADP
ftr-343	976	17	favor	favor	NOUN
ftr-343	976	18	of	of	ADP
ftr-343	976	19	btas	bta	NOUN
ftr-343	976	20	for	for	ADP
ftr-343	976	21	exports	export	NOUN
ftr-343	976	22	.	.	PUNCT
ftr-343	977	1	but	but	CCONJ
ftr-343	977	2	,	,	PUNCT
ftr-343	977	3	consistent	consistent	ADJ
ftr-343	977	4	with	with	ADP
ftr-343	977	5	the	the	DET
ftr-343	977	6	view	view	NOUN
ftr-343	977	7	followed	follow	VERB
ftr-343	977	8	here	here	ADV
ftr-343	977	9	,	,	PUNCT
ftr-343	977	10	they	they	PRON
ftr-343	977	11	note	note	VERB
ftr-343	977	12	that	that	SCONJ
ftr-343	977	13	“	"	PUNCT
ftr-343	977	14	the	the	DET
ftr-343	977	15	two	two	NUM
ftr-343	977	16	directions	direction	NOUN
ftr-343	977	17	of	of	ADP
ftr-343	977	18	bta	bta	NOUN
ftr-343	977	19	appear	appear	VERB
ftr-343	977	20	to	to	PART
ftr-343	977	21	be	be	AUX
ftr-343	977	22	separable	separable	ADJ
ftr-343	978	1	.	.	PUNCT
ftr-343	978	2	”150	”150	PROPN
ftr-343	978	3	b.	b.	PROPN
ftr-343	978	4	satisfying	satisfy	VERB
ftr-343	978	5	the	the	DET
ftr-343	978	6	chapeau	chapeau	PROPN
ftr-343	978	7	even	even	ADV
ftr-343	978	8	if	if	SCONJ
ftr-343	978	9	btas	bta	NOUN
ftr-343	978	10	for	for	ADP
ftr-343	978	11	carbon	carbon	NOUN
ftr-343	978	12	taxes	taxis	NOUN
ftr-343	978	13	could	could	AUX
ftr-343	978	14	get	get	VERB
ftr-343	978	15	past	past	ADP
ftr-343	978	16	the	the	DET
ftr-343	978	17	specific	specific	ADJ
ftr-343	978	18	hurdles	hurdle	NOUN
ftr-343	978	19	posed	pose	VERB
ftr-343	978	20	by	by	ADP
ftr-343	978	21	paragraph	paragraph	NOUN
ftr-343	978	22	(	(	PUNCT
ftr-343	978	23	b	b	NOUN
ftr-343	978	24	)	)	PUNCT
ftr-343	978	25	or	or	CCONJ
ftr-343	978	26	paragraph	paragraph	NOUN
ftr-343	978	27	(	(	PUNCT
ftr-343	978	28	g	g	NOUN
ftr-343	978	29	)	)	PUNCT
ftr-343	978	30	,	,	PUNCT
ftr-343	978	31	they	they	PRON
ftr-343	978	32	must	must	AUX
ftr-343	978	33	also	also	ADV
ftr-343	978	34	satisfy	satisfy	VERB
ftr-343	978	35	the	the	DET
ftr-343	978	36	chapeau	chapeau	PROPN
ftr-343	978	37	of	of	ADP
ftr-343	978	38	article	article	PROPN
ftr-343	978	39	xx	xx	NUM
ftr-343	978	40	,	,	PUNCT
ftr-343	978	41	in	in	ADP
ftr-343	978	42	particular	particular	ADJ
ftr-343	978	43	,	,	PUNCT
ftr-343	978	44	the	the	DET
ftr-343	978	45	requirement	requirement	NOUN
ftr-343	978	46	that	that	SCONJ
ftr-343	978	47	they	they	PRON
ftr-343	978	48	are	be	AUX
ftr-343	978	49	“	"	PUNCT
ftr-343	978	50	not	not	PART
ftr-343	978	51	applied	apply	VERB
ftr-343	978	52	in	in	ADP
ftr-343	978	53	a	a	DET
ftr-343	978	54	manner	manner	NOUN
ftr-343	978	55	which	which	PRON
ftr-343	978	56	would	would	AUX
ftr-343	978	57	constitute	constitute	VERB
ftr-343	978	58	a	a	DET
ftr-343	978	59	means	means	NOUN
ftr-343	978	60	of	of	ADP
ftr-343	978	61	arbitrary	arbitrary	ADJ
ftr-343	978	62	or	or	CCONJ
ftr-343	978	63	unjustifiable	unjustifiable	ADJ
ftr-343	978	64	discrimination	discrimination	NOUN
ftr-343	978	65	between	between	ADP
ftr-343	978	66	countries	country	NOUN
ftr-343	978	67	where	where	SCONJ
ftr-343	978	68	the	the	DET
ftr-343	978	69	same	same	ADJ
ftr-343	978	70	conditions	condition	NOUN
ftr-343	978	71	prevail	prevail	VERB
ftr-343	978	72	,	,	PUNCT
ftr-343	978	73	or	or	CCONJ
ftr-343	978	74	a	a	DET
ftr-343	978	75	disguised	disguised	ADJ
ftr-343	978	76	restriction	restriction	NOUN
ftr-343	978	77	on	on	ADP
ftr-343	978	78	international	international	ADJ
ftr-343	978	79	trade	trade	NOUN
ftr-343	978	80	.	.	PUNCT
ftr-343	978	81	.	.	PUNCT
ftr-343	978	82	.	.	PUNCT
ftr-343	979	1	.”151	.”151	PUNCT
ftr-343	980	1	this	this	DET
ftr-343	980	2	provision	provision	NOUN
ftr-343	980	3	is	be	AUX
ftr-343	980	4	intended	intend	VERB
ftr-343	980	5	to	to	PART
ftr-343	980	6	prevent	prevent	VERB
ftr-343	980	7	the	the	DET
ftr-343	980	8	abuse	abuse	NOUN
ftr-343	980	9	of	of	ADP
ftr-343	980	10	the	the	DET
ftr-343	980	11	article	article	NOUN
ftr-343	980	12	xx	xx	NUM
ftr-343	980	13	exceptions	exception	NOUN
ftr-343	980	14	and	and	CCONJ
ftr-343	980	15	to	to	PART
ftr-343	980	16	reflect	reflect	VERB
ftr-343	980	17	a	a	DET
ftr-343	980	18	balance	balance	NOUN
ftr-343	980	19	between	between	ADP
ftr-343	980	20	substantive	substantive	ADJ
ftr-343	980	21	rights	right	NOUN
ftr-343	980	22	provided	provide	VERB
ftr-343	980	23	under	under	ADP
ftr-343	980	24	the	the	DET
ftr-343	980	25	basic	basic	ADJ
ftr-343	980	26	gatt	gatt	PROPN
ftr-343	980	27	rules	rule	NOUN
ftr-343	980	28	and	and	CCONJ
ftr-343	980	29	the	the	DET
ftr-343	980	30	right	right	NOUN
ftr-343	980	31	to	to	PART
ftr-343	980	32	invoke	invoke	VERB
ftr-343	980	33	the	the	DET
ftr-343	980	34	exceptions.152	exceptions.152	NOUN
ftr-343	980	35	by	by	ADP
ftr-343	980	36	its	its	PRON
ftr-343	980	37	own	own	ADJ
ftr-343	980	38	terms	term	NOUN
ftr-343	980	39	,	,	PUNCT
ftr-343	980	40	it	it	PRON
ftr-343	980	41	involves	involve	VERB
ftr-343	980	42	how	how	SCONJ
ftr-343	980	43	the	the	DET
ftr-343	980	44	measure	measure	NOUN
ftr-343	980	45	is	be	AUX
ftr-343	980	46	applied	apply	VERB
ftr-343	980	47	,	,	PUNCT
ftr-343	980	48	not	not	PART
ftr-343	980	49	merely	merely	ADV
ftr-343	980	50	the	the	DET
ftr-343	980	51	content	content	NOUN
ftr-343	980	52	of	of	ADP
ftr-343	980	53	statutes	statute	NOUN
ftr-343	980	54	or	or	CCONJ
ftr-343	980	55	regulations	regulation	NOUN
ftr-343	980	56	.	.	PUNCT
ftr-343	981	1	since	since	SCONJ
ftr-343	981	2	it	it	PRON
ftr-343	981	3	can	can	AUX
ftr-343	981	4	not	not	PART
ftr-343	981	5	be	be	AUX
ftr-343	981	6	known	know	VERB
ftr-343	981	7	in	in	ADP
ftr-343	981	8	the	the	DET
ftr-343	981	9	abstract	abstract	ADJ
ftr-343	981	10	how	how	SCONJ
ftr-343	981	11	a	a	DET
ftr-343	981	12	given	give	VERB
ftr-343	981	13	law	law	NOUN
ftr-343	981	14	will	will	AUX
ftr-343	981	15	be	be	AUX
ftr-343	981	16	applied	apply	VERB
ftr-343	981	17	,	,	PUNCT
ftr-343	981	18	the	the	DET
ftr-343	981	19	focus	focus	NOUN
ftr-343	981	20	here	here	ADV
ftr-343	981	21	is	be	AUX
ftr-343	981	22	on	on	ADP
ftr-343	981	23	the	the	DET
ftr-343	981	24	other	other	ADJ
ftr-343	981	25	issues	issue	NOUN
ftr-343	981	26	inherent	inherent	ADJ
ftr-343	981	27	in	in	ADP
ftr-343	981	28	the	the	DET
ftr-343	981	29	chapeau	chapeau	PROPN
ftr-343	981	30	.	.	PUNCT
ftr-343	982	1	the	the	DET
ftr-343	982	2	discrimination	discrimination	NOUN
ftr-343	982	3	at	at	ADP
ftr-343	982	4	issue	issue	NOUN
ftr-343	982	5	in	in	ADP
ftr-343	982	6	applying	apply	VERB
ftr-343	982	7	the	the	DET
ftr-343	982	8	chapeau	chapeau	PROPN
ftr-343	982	9	,	,	PUNCT
ftr-343	982	10	being	be	AUX
ftr-343	982	11	discrimination	discrimination	NOUN
ftr-343	982	12	between	between	ADP
ftr-343	982	13	“	"	PUNCT
ftr-343	982	14	countries	country	NOUN
ftr-343	982	15	where	where	SCONJ
ftr-343	982	16	the	the	DET
ftr-343	982	17	same	same	ADJ
ftr-343	982	18	conditions	condition	NOUN
ftr-343	982	19	prevail	prevail	VERB
ftr-343	982	20	,	,	PUNCT
ftr-343	982	21	”	"	PUNCT
ftr-343	982	22	is	be	AUX
ftr-343	982	23	different	different	ADJ
ftr-343	982	24	from	from	ADP
ftr-343	982	25	that	that	PRON
ftr-343	982	26	at	at	ADP
ftr-343	982	27	issue	issue	NOUN
ftr-343	982	28	in	in	ADP
ftr-343	982	29	applying	apply	VERB
ftr-343	982	30	articles	article	NOUN
ftr-343	982	31	i	i	PRON
ftr-343	982	32	and	and	CCONJ
ftr-343	982	33	iii	iii	PROPN
ftr-343	982	34	,	,	PUNCT
ftr-343	982	35	which	which	PRON
ftr-343	982	36	involves	involve	VERB
ftr-343	982	37	discriminatory	discriminatory	ADJ
ftr-343	982	38	treatment	treatment	NOUN
ftr-343	982	39	of	of	ADP
ftr-343	982	40	“	"	PUNCT
ftr-343	982	41	like	like	ADJ
ftr-343	982	42	products	product	NOUN
ftr-343	982	43	.	.	PUNCT
ftr-343	982	44	”153	”153	NOUN
ftr-343	982	45	for	for	ADP
ftr-343	982	46	purposes	purpose	NOUN
ftr-343	982	47	of	of	ADP
ftr-343	982	48	article	article	NOUN
ftr-343	982	49	xx	xx	NUM
ftr-343	982	50	,	,	PUNCT
ftr-343	982	51	discrimination	discrimination	NOUN
ftr-343	982	52	could	could	AUX
ftr-343	982	53	be	be	AUX
ftr-343	982	54	either	either	CCONJ
ftr-343	982	55	against	against	ADP
ftr-343	982	56	a	a	DET
ftr-343	982	57	single	single	ADJ
ftr-343	982	58	trading	trading	NOUN
ftr-343	982	59	partner	partner	NOUN
ftr-343	982	60	exporting	export	VERB
ftr-343	982	61	to	to	ADP
ftr-343	982	62	the	the	DET
ftr-343	982	63	country	country	NOUN
ftr-343	982	64	applying	apply	VERB
ftr-343	982	65	btas	bta	NOUN
ftr-343	982	66	(	(	PUNCT
ftr-343	982	67	as	as	ADP
ftr-343	982	68	in	in	ADP
ftr-343	982	69	a	a	DET
ftr-343	982	70	violation	violation	NOUN
ftr-343	982	71	of	of	ADP
ftr-343	982	72	national	national	ADJ
ftr-343	982	73	treatment	treatment	NOUN
ftr-343	982	74	)	)	PUNCT
ftr-343	982	75	or	or	CCONJ
ftr-343	982	76	discriminatory	discriminatory	ADJ
ftr-343	982	77	treatment	treatment	NOUN
ftr-343	982	78	of	of	ADP
ftr-343	982	79	different	different	ADJ
ftr-343	982	80	foreign	foreign	ADJ
ftr-343	982	81	countries	country	NOUN
ftr-343	982	82	(	(	PUNCT
ftr-343	982	83	as	as	ADP
ftr-343	982	84	in	in	ADP
ftr-343	982	85	a	a	DET
ftr-343	982	86	violation	violation	NOUN
ftr-343	982	87	of	of	ADP
ftr-343	982	88	most	most	ADV
ftr-343	982	89	-	-	PUNCT
ftr-343	982	90	favored	favor	VERB
ftr-343	982	91	nation	nation	NOUN
ftr-343	982	92	treatment	treatment	NOUN
ftr-343	982	93	)	)	PUNCT
ftr-343	982	94	.	.	PUNCT
ftr-343	983	1	importers	importer	NOUN
ftr-343	983	2	and	and	CCONJ
ftr-343	983	3	domestic	domestic	ADJ
ftr-343	983	4	producers	producer	NOUN
ftr-343	983	5	,	,	PUNCT
ftr-343	983	6	seems	seem	VERB
ftr-343	983	7	different	different	ADJ
ftr-343	983	8	in	in	ADP
ftr-343	983	9	kind	kind	NOUN
ftr-343	983	10	from	from	ADP
ftr-343	983	11	the	the	DET
ftr-343	983	12	“	"	PUNCT
ftr-343	983	13	package	package	NOUN
ftr-343	983	14	”	"	PUNCT
ftr-343	983	15	at	at	ADP
ftr-343	983	16	issue	issue	NOUN
ftr-343	983	17	here	here	ADV
ftr-343	983	18	,	,	PUNCT
ftr-343	983	19	bas	bas	PROPN
ftr-343	983	20	for	for	ADP
ftr-343	983	21	exports	export	NOUN
ftr-343	983	22	as	as	ADV
ftr-343	983	23	well	well	ADV
ftr-343	983	24	as	as	ADP
ftr-343	983	25	taxes	taxis	NOUN
ftr-343	983	26	on	on	ADP
ftr-343	983	27	domestic	domestic	ADJ
ftr-343	983	28	products	product	NOUN
ftr-343	983	29	and	and	CCONJ
ftr-343	983	30	bas	bas	PROPN
ftr-343	983	31	for	for	ADP
ftr-343	983	32	imports	import	NOUN
ftr-343	983	33	.	.	PUNCT
ftr-343	984	1	150	150	NUM
ftr-343	984	2	.	.	PUNCT
ftr-343	984	3	ismer	ismer	NOUN
ftr-343	984	4	&	&	CCONJ
ftr-343	984	5	neuhoff	neuhoff	NOUN
ftr-343	984	6	,	,	PUNCT
ftr-343	984	7	supra	supra	ADJ
ftr-343	984	8	note	note	NOUN
ftr-343	984	9	1	1	NUM
ftr-343	984	10	,	,	PUNCT
ftr-343	984	11	at	at	ADP
ftr-343	984	12	150	150	NUM
ftr-343	984	13	.	.	PUNCT
ftr-343	984	14	151	151	NUM
ftr-343	984	15	.	.	PUNCT
ftr-343	985	1	(	(	PUNCT
ftr-343	985	2	emphasis	emphasis	NOUN
ftr-343	985	3	added	add	VERB
ftr-343	985	4	)	)	PUNCT
ftr-343	985	5	.	.	PUNCT
ftr-343	986	1	article	article	NOUN
ftr-343	986	2	3.5	3.5	NUM
ftr-343	986	3	of	of	ADP
ftr-343	986	4	the	the	DET
ftr-343	986	5	unfccc	unfccc	PROPN
ftr-343	986	6	states	state	VERB
ftr-343	986	7	that	that	SCONJ
ftr-343	986	8	measures	measure	NOUN
ftr-343	986	9	taken	take	VERB
ftr-343	986	10	to	to	ADP
ftr-343	986	11	combat	combat	NOUN
ftr-343	986	12	climate	climate	NOUN
ftr-343	986	13	change	change	NOUN
ftr-343	986	14	should	should	AUX
ftr-343	986	15	satisfy	satisfy	VERB
ftr-343	986	16	similar	similar	ADJ
ftr-343	986	17	standards	standard	NOUN
ftr-343	986	18	.	.	PUNCT
ftr-343	987	1	152	152	NUM
ftr-343	987	2	.	.	PUNCT
ftr-343	988	1	shrimp	shrimp	NOUN
ftr-343	988	2	-	-	PUNCT
ftr-343	988	3	turtle	turtle	NOUN
ftr-343	988	4	,	,	PUNCT
ftr-343	988	5	supra	supra	ADJ
ftr-343	988	6	note	note	NOUN
ftr-343	988	7	123	123	NUM
ftr-343	988	8	,	,	PUNCT
ftr-343	988	9	¶	¶	PROPN
ftr-343	988	10	156	156	NUM
ftr-343	988	11	.	.	PUNCT
ftr-343	989	1	charnovitz	charnovitz	PROPN
ftr-343	989	2	distinguishes	distinguish	VERB
ftr-343	989	3	between	between	ADP
ftr-343	989	4	two	two	NUM
ftr-343	989	5	views	view	NOUN
ftr-343	989	6	of	of	ADP
ftr-343	989	7	the	the	DET
ftr-343	989	8	relationship	relationship	NOUN
ftr-343	989	9	between	between	ADP
ftr-343	989	10	the	the	DET
ftr-343	989	11	basic	basic	ADJ
ftr-343	989	12	gatt	gatt	PROPN
ftr-343	989	13	rules	rule	NOUN
ftr-343	989	14	and	and	CCONJ
ftr-343	989	15	the	the	DET
ftr-343	989	16	exceptions	exception	NOUN
ftr-343	989	17	of	of	ADP
ftr-343	989	18	article	article	NOUN
ftr-343	989	19	xx	xx	NUM
ftr-343	989	20	.	.	PUNCT
ftr-343	990	1	one	one	NUM
ftr-343	990	2	looks	look	VERB
ftr-343	990	3	at	at	ADP
ftr-343	990	4	the	the	DET
ftr-343	990	5	two	two	NUM
ftr-343	990	6	types	type	NOUN
ftr-343	990	7	of	of	ADP
ftr-343	990	8	rules	rule	NOUN
ftr-343	990	9	as	as	ADP
ftr-343	990	10	operating	operate	VERB
ftr-343	990	11	in	in	ADP
ftr-343	990	12	tandem	tandem	NOUN
ftr-343	990	13	as	as	ADP
ftr-343	990	14	coequals	coequal	NOUN
ftr-343	990	15	in	in	ADP
ftr-343	990	16	defining	define	VERB
ftr-343	990	17	violations	violation	NOUN
ftr-343	990	18	of	of	ADP
ftr-343	990	19	the	the	DET
ftr-343	990	20	rules	rule	NOUN
ftr-343	990	21	.	.	PUNCT
ftr-343	991	1	the	the	DET
ftr-343	991	2	other	other	ADJ
ftr-343	991	3	—	—	PUNCT
ftr-343	991	4	the	the	DET
ftr-343	991	5	one	one	NOUN
ftr-343	991	6	adopted	adopt	VERB
ftr-343	991	7	by	by	ADP
ftr-343	991	8	the	the	DET
ftr-343	991	9	appellate	appellate	ADJ
ftr-343	991	10	board	board	NOUN
ftr-343	991	11	—	—	PUNCT
ftr-343	991	12	confers	confer	NOUN
ftr-343	991	13	“	"	PUNCT
ftr-343	991	14	substantive	substantive	ADJ
ftr-343	991	15	”	"	PUNCT
ftr-343	991	16	rights	right	NOUN
ftr-343	991	17	on	on	ADP
ftr-343	991	18	exporting	export	VERB
ftr-343	991	19	countries	country	NOUN
ftr-343	991	20	that	that	PRON
ftr-343	991	21	might	might	AUX
ftr-343	991	22	be	be	AUX
ftr-343	991	23	overturned	overturn	VERB
ftr-343	991	24	by	by	ADP
ftr-343	991	25	application	application	NOUN
ftr-343	991	26	of	of	ADP
ftr-343	991	27	an	an	DET
ftr-343	991	28	article	article	NOUN
ftr-343	991	29	xx	xx	NUM
ftr-343	991	30	exception	exception	NOUN
ftr-343	991	31	.	.	PUNCT
ftr-343	992	1	charnovitz	charnovitz	PROPN
ftr-343	992	2	,	,	PUNCT
ftr-343	992	3	supra	supra	PROPN
ftr-343	992	4	note	note	PROPN
ftr-343	992	5	66	66	NUM
ftr-343	992	6	,	,	PUNCT
ftr-343	992	7	at	at	ADP
ftr-343	992	8	80	80	NUM
ftr-343	992	9	-	-	SYM
ftr-343	992	10	82	82	NUM
ftr-343	992	11	.	.	PUNCT
ftr-343	993	1	this	this	DET
ftr-343	993	2	distinction	distinction	NOUN
ftr-343	993	3	is	be	AUX
ftr-343	993	4	not	not	PART
ftr-343	993	5	considered	consider	VERB
ftr-343	993	6	further	far	ADV
ftr-343	993	7	here	here	ADV
ftr-343	993	8	.	.	PUNCT
ftr-343	994	1	153	153	NUM
ftr-343	994	2	.	.	PUNCT
ftr-343	995	1	pauwelyn	pauwelyn	PROPN
ftr-343	995	2	,	,	PUNCT
ftr-343	995	3	u.s	u.s	PROPN
ftr-343	995	4	.	.	PROPN
ftr-343	995	5	federal	federal	ADJ
ftr-343	995	6	climate	climate	NOUN
ftr-343	995	7	policy	policy	NOUN
ftr-343	995	8	,	,	PUNCT
ftr-343	995	9	supra	supra	PROPN
ftr-343	995	10	note	note	NOUN
ftr-343	995	11	15	15	NUM
ftr-343	995	12	,	,	PUNCT
ftr-343	995	13	at	at	ADP
ftr-343	995	14	37	37	NUM
ftr-343	995	15	.	.	PUNCT
ftr-343	996	1	article	article	NOUN
ftr-343	996	2	i	i	PRON
ftr-343	996	3	(	(	PUNCT
ftr-343	996	4	most	most	ADV
ftr-343	996	5	-	-	PUNCT
ftr-343	996	6	favored	favor	VERB
ftr-343	996	7	-	-	PUNCT
ftr-343	996	8	nation	nation	NOUN
ftr-343	996	9	)	)	PUNCT
ftr-343	996	10	involves	involve	VERB
ftr-343	996	11	discriminatory	discriminatory	ADJ
ftr-343	996	12	treatment	treatment	NOUN
ftr-343	996	13	of	of	ADP
ftr-343	996	14	“	"	PUNCT
ftr-343	996	15	like	like	ADJ
ftr-343	996	16	products	product	NOUN
ftr-343	996	17	”	"	PUNCT
ftr-343	996	18	in	in	ADP
ftr-343	996	19	trade	trade	NOUN
ftr-343	996	20	with	with	ADP
ftr-343	996	21	different	different	ADJ
ftr-343	996	22	trading	trading	NOUN
ftr-343	996	23	partners	partner	NOUN
ftr-343	996	24	.	.	PUNCT
ftr-343	997	1	2011	2011	NUM
ftr-343	997	2	]	]	PUNCT
ftr-343	997	3	border	border	NOUN
ftr-343	997	4	adjustments	adjustment	NOUN
ftr-343	997	5	for	for	ADP
ftr-343	997	6	carbon	carbon	NOUN
ftr-343	997	7	taxes	taxis	NOUN
ftr-343	997	8	275	275	NUM
ftr-343	997	9	1	1	NUM
ftr-343	997	10	.	.	PUNCT
ftr-343	997	11	arbitrary	arbitrary	ADJ
ftr-343	997	12	or	or	CCONJ
ftr-343	997	13	unjustifiable	unjustifiable	ADJ
ftr-343	997	14	discrimination	discrimination	NOUN
ftr-343	997	15	between	between	ADP
ftr-343	997	16	countries	country	NOUN
ftr-343	997	17	where	where	SCONJ
ftr-343	997	18	the	the	DET
ftr-343	997	19	same	same	ADJ
ftr-343	997	20	conditions	condition	NOUN
ftr-343	997	21	prevail	prevail	VERB
ftr-343	997	22	the	the	DET
ftr-343	997	23	chapeau	chapeau	PROPN
ftr-343	997	24	does	do	AUX
ftr-343	997	25	not	not	PART
ftr-343	997	26	allow	allow	VERB
ftr-343	997	27	exceptions	exception	NOUN
ftr-343	997	28	that	that	PRON
ftr-343	997	29	would	would	AUX
ftr-343	997	30	sanction	sanction	VERB
ftr-343	997	31	“	"	PUNCT
ftr-343	997	32	arbitrary	arbitrary	ADJ
ftr-343	997	33	or	or	CCONJ
ftr-343	997	34	unjustifiable	unjustifiable	ADJ
ftr-343	997	35	discrimination	discrimination	NOUN
ftr-343	997	36	between	between	ADP
ftr-343	997	37	countries	country	NOUN
ftr-343	997	38	where	where	SCONJ
ftr-343	997	39	the	the	DET
ftr-343	997	40	same	same	ADJ
ftr-343	997	41	conditions	condition	NOUN
ftr-343	997	42	prevail	prevail	VERB
ftr-343	997	43	.	.	PUNCT
ftr-343	997	44	”	"	PUNCT
ftr-343	998	1	this	this	PRON
ftr-343	998	2	has	have	VERB
ftr-343	998	3	several	several	ADJ
ftr-343	998	4	implications	implication	NOUN
ftr-343	998	5	.	.	PUNCT
ftr-343	999	1	first	first	ADV
ftr-343	999	2	,	,	PUNCT
ftr-343	999	3	btas	bta	NOUN
ftr-343	999	4	on	on	ADP
ftr-343	999	5	trade	trade	NOUN
ftr-343	999	6	between	between	ADP
ftr-343	999	7	advanced	advanced	ADJ
ftr-343	999	8	countries	country	NOUN
ftr-343	999	9	that	that	PRON
ftr-343	999	10	have	have	AUX
ftr-343	999	11	adopted	adopt	VERB
ftr-343	999	12	similarly	similarly	ADV
ftr-343	999	13	effective	effective	ADJ
ftr-343	999	14	originbased	originbase	VERB
ftr-343	999	15	measures	measure	NOUN
ftr-343	999	16	to	to	PART
ftr-343	999	17	reduce	reduce	VERB
ftr-343	999	18	emissions	emission	NOUN
ftr-343	999	19	of	of	ADP
ftr-343	999	20	co2	co2	NOUN
ftr-343	999	21	(	(	PUNCT
ftr-343	999	22	e.g.	e.g.	ADV
ftr-343	999	23	,	,	PUNCT
ftr-343	999	24	u.s	u.s	PROPN
ftr-343	999	25	.	.	PROPN
ftr-343	999	26	btas	btas	PROPN
ftr-343	999	27	on	on	ADP
ftr-343	999	28	trade	trade	NOUN
ftr-343	999	29	with	with	ADP
ftr-343	999	30	eu	eu	PROPN
ftr-343	999	31	members	member	NOUN
ftr-343	999	32	that	that	PRON
ftr-343	999	33	implement	implement	VERB
ftr-343	999	34	the	the	DET
ftr-343	999	35	ets	et	NOUN
ftr-343	999	36	)	)	PUNCT
ftr-343	999	37	would	would	AUX
ftr-343	999	38	almost	almost	ADV
ftr-343	999	39	certainly	certainly	ADV
ftr-343	999	40	not	not	PART
ftr-343	999	41	satisfy	satisfy	VERB
ftr-343	999	42	the	the	DET
ftr-343	999	43	chapeau.154	chapeau.154	NOUN
ftr-343	999	44	this	this	PRON
ftr-343	999	45	would	would	AUX
ftr-343	999	46	be	be	AUX
ftr-343	999	47	true	true	ADJ
ftr-343	999	48	,	,	PUNCT
ftr-343	999	49	even	even	ADV
ftr-343	999	50	if	if	SCONJ
ftr-343	999	51	the	the	DET
ftr-343	999	52	measures	measure	NOUN
ftr-343	999	53	adopted	adopt	VERB
ftr-343	999	54	were	be	AUX
ftr-343	999	55	not	not	PART
ftr-343	999	56	the	the	DET
ftr-343	999	57	same	same	ADJ
ftr-343	999	58	,	,	PUNCT
ftr-343	999	59	as	as	ADV
ftr-343	999	60	long	long	ADV
ftr-343	999	61	as	as	SCONJ
ftr-343	999	62	they	they	PRON
ftr-343	999	63	had	have	AUX
ftr-343	999	64	comparable	comparable	ADJ
ftr-343	999	65	effects.155	effects.155	ADJ
ftr-343	999	66	but	but	CCONJ
ftr-343	999	67	an	an	DET
ftr-343	999	68	advanced	advanced	ADJ
ftr-343	999	69	country	country	NOUN
ftr-343	999	70	that	that	PRON
ftr-343	999	71	had	have	AUX
ftr-343	999	72	adopted	adopt	VERB
ftr-343	999	73	such	such	ADJ
ftr-343	999	74	measures	measure	NOUN
ftr-343	999	75	(	(	PUNCT
ftr-343	999	76	e.g.	e.g.	ADV
ftr-343	999	77	,	,	PUNCT
ftr-343	999	78	a	a	DET
ftr-343	999	79	member	member	NOUN
ftr-343	999	80	of	of	ADP
ftr-343	999	81	the	the	DET
ftr-343	999	82	eu	eu	PROPN
ftr-343	999	83	)	)	PUNCT
ftr-343	999	84	could	could	AUX
ftr-343	999	85	perhaps	perhaps	ADV
ftr-343	999	86	adopt	adopt	VERB
ftr-343	999	87	btas	bta	NOUN
ftr-343	999	88	on	on	ADP
ftr-343	999	89	trade	trade	NOUN
ftr-343	999	90	with	with	ADP
ftr-343	999	91	another	another	DET
ftr-343	999	92	advanced	advanced	ADJ
ftr-343	999	93	country	country	NOUN
ftr-343	999	94	that	that	PRON
ftr-343	999	95	had	have	AUX
ftr-343	999	96	not	not	PART
ftr-343	999	97	adopted	adopt	VERB
ftr-343	999	98	such	such	ADJ
ftr-343	999	99	measures	measure	NOUN
ftr-343	999	100	(	(	PUNCT
ftr-343	999	101	the	the	DET
ftr-343	999	102	u.s	u.s	PROPN
ftr-343	999	103	.	.	PROPN
ftr-343	999	104	)	)	PUNCT
ftr-343	999	105	,	,	PUNCT
ftr-343	999	106	as	as	ADV
ftr-343	999	107	long	long	ADV
ftr-343	999	108	as	as	SCONJ
ftr-343	999	109	the	the	DET
ftr-343	999	110	discrimination	discrimination	NOUN
ftr-343	999	111	was	be	AUX
ftr-343	999	112	not	not	PART
ftr-343	999	113	“	"	PUNCT
ftr-343	999	114	arbitrary	arbitrary	ADJ
ftr-343	999	115	or	or	CCONJ
ftr-343	999	116	unjustifiable	unjustifiable	ADJ
ftr-343	999	117	,	,	PUNCT
ftr-343	999	118	”	"	PUNCT
ftr-343	999	119	even	even	ADV
ftr-343	999	120	though	though	SCONJ
ftr-343	999	121	this	this	PRON
ftr-343	999	122	would	would	AUX
ftr-343	999	123	violate	violate	VERB
ftr-343	999	124	both	both	PRON
ftr-343	999	125	national	national	ADJ
ftr-343	999	126	treatment	treatment	NOUN
ftr-343	999	127	and	and	CCONJ
ftr-343	999	128	most	most	ADV
ftr-343	999	129	-	-	PUNCT
ftr-343	999	130	favored	favor	VERB
ftr-343	999	131	nation	nation	NOUN
ftr-343	999	132	treatment.156	treatment.156	PRON
ftr-343	999	133	154	154	NUM
ftr-343	999	134	.	.	PUNCT
ftr-343	1000	1	quoting	quote	VERB
ftr-343	1000	2	from	from	ADP
ftr-343	1000	3	the	the	DET
ftr-343	1000	4	shrimp	shrimp	NOUN
ftr-343	1000	5	-	-	PUNCT
ftr-343	1000	6	turtle	turtle	NOUN
ftr-343	1000	7	decision	decision	NOUN
ftr-343	1000	8	,	,	PUNCT
ftr-343	1000	9	pauwelyn	pauwelyn	NOUN
ftr-343	1000	10	says	say	VERB
ftr-343	1000	11	that	that	SCONJ
ftr-343	1000	12	the	the	DET
ftr-343	1000	13	requirement	requirement	NOUN
ftr-343	1000	14	under	under	ADP
ftr-343	1000	15	examination	examination	NOUN
ftr-343	1000	16	“	"	PUNCT
ftr-343	1000	17	may	may	AUX
ftr-343	1000	18	force	force	VERB
ftr-343	1000	19	the	the	DET
ftr-343	1000	20	united	united	PROPN
ftr-343	1000	21	states	states	PROPN
ftr-343	1000	22	to	to	PART
ftr-343	1000	23	consider	consider	VERB
ftr-343	1000	24	whether	whether	SCONJ
ftr-343	1000	25	a	a	DET
ftr-343	1000	26	foreign	foreign	ADJ
ftr-343	1000	27	country	country	NOUN
ftr-343	1000	28	already	already	ADV
ftr-343	1000	29	imposes	impose	VERB
ftr-343	1000	30	emission	emission	NOUN
ftr-343	1000	31	cuts	cut	NOUN
ftr-343	1000	32	or	or	CCONJ
ftr-343	1000	33	otherwise	otherwise	ADV
ftr-343	1000	34	addresses	address	NOUN
ftr-343	1000	35	climate	climate	NOUN
ftr-343	1000	36	change	change	NOUN
ftr-343	1000	37	.	.	PUNCT
ftr-343	1001	1	this	this	PRON
ftr-343	1001	2	,	,	PUNCT
ftr-343	1001	3	in	in	ADP
ftr-343	1001	4	turn	turn	NOUN
ftr-343	1001	5	,	,	PUNCT
ftr-343	1001	6	may	may	AUX
ftr-343	1001	7	oblige	oblige	VERB
ftr-343	1001	8	(	(	PUNCT
ftr-343	1001	9	or	or	CCONJ
ftr-343	1001	10	at	at	ADP
ftr-343	1001	11	least	least	ADJ
ftr-343	1001	12	enable	enable	ADJ
ftr-343	1001	13	)	)	PUNCT
ftr-343	1001	14	the	the	DET
ftr-343	1001	15	united	united	PROPN
ftr-343	1001	16	states	states	PROPN
ftr-343	1001	17	to	to	PART
ftr-343	1001	18	impose	impose	VERB
ftr-343	1001	19	lower	low	ADJ
ftr-343	1001	20	(	(	PUNCT
ftr-343	1001	21	or	or	CCONJ
ftr-343	1001	22	no	no	NOUN
ftr-343	1001	23	)	)	PUNCT
ftr-343	1001	24	import	import	NOUN
ftr-343	1001	25	taxes	taxis	NOUN
ftr-343	1001	26	or	or	CCONJ
ftr-343	1001	27	emission	emission	NOUN
ftr-343	1001	28	allowance	allowance	NOUN
ftr-343	1001	29	requirements	requirement	NOUN
ftr-343	1001	30	on	on	ADP
ftr-343	1001	31	imports	import	NOUN
ftr-343	1001	32	from	from	ADP
ftr-343	1001	33	countries	country	NOUN
ftr-343	1001	34	that	that	PRON
ftr-343	1001	35	have	have	VERB
ftr-343	1001	36	their	their	PRON
ftr-343	1001	37	own	own	ADJ
ftr-343	1001	38	climate	climate	NOUN
ftr-343	1001	39	policies	policy	NOUN
ftr-343	1001	40	in	in	ADP
ftr-343	1001	41	place	place	NOUN
ftr-343	1001	42	.	.	PUNCT
ftr-343	1001	43	”	"	PUNCT
ftr-343	1002	1	pauwelyn	pauwelyn	PROPN
ftr-343	1002	2	,	,	PUNCT
ftr-343	1002	3	u.s	u.s	PROPN
ftr-343	1002	4	.	.	PROPN
ftr-343	1002	5	federal	federal	ADJ
ftr-343	1002	6	climate	climate	NOUN
ftr-343	1002	7	policy	policy	NOUN
ftr-343	1002	8	,	,	PUNCT
ftr-343	1002	9	supra	supra	PROPN
ftr-343	1002	10	note	note	NOUN
ftr-343	1002	11	15	15	NUM
ftr-343	1002	12	,	,	PUNCT
ftr-343	1002	13	at	at	ADP
ftr-343	1002	14	38	38	NUM
ftr-343	1002	15	-	-	SYM
ftr-343	1002	16	39	39	NUM
ftr-343	1002	17	.	.	PUNCT
ftr-343	1003	1	155	155	NUM
ftr-343	1003	2	.	.	PUNCT
ftr-343	1003	3	care	care	NOUN
ftr-343	1003	4	must	must	AUX
ftr-343	1003	5	be	be	AUX
ftr-343	1003	6	taken	take	VERB
ftr-343	1003	7	in	in	ADP
ftr-343	1003	8	wording	wording	NOUN
ftr-343	1003	9	and	and	CCONJ
ftr-343	1003	10	implementing	implement	VERB
ftr-343	1003	11	ba	ba	NOUN
ftr-343	1003	12	provisions	provision	NOUN
ftr-343	1003	13	.	.	PUNCT
ftr-343	1004	1	a	a	DET
ftr-343	1004	2	country	country	NOUN
ftr-343	1004	3	can	can	AUX
ftr-343	1004	4	not	not	PART
ftr-343	1004	5	condition	condition	VERB
ftr-343	1004	6	exemption	exemption	NOUN
ftr-343	1004	7	from	from	ADP
ftr-343	1004	8	bas	bas	PROPN
ftr-343	1004	9	on	on	ADP
ftr-343	1004	10	its	its	PRON
ftr-343	1004	11	trading	trading	NOUN
ftr-343	1004	12	partner	partner	NOUN
ftr-343	1004	13	using	use	VERB
ftr-343	1004	14	“	"	PUNCT
ftr-343	1004	15	essentially	essentially	ADV
ftr-343	1004	16	the	the	DET
ftr-343	1004	17	same	same	ADJ
ftr-343	1004	18	”	"	PUNCT
ftr-343	1004	19	technique	technique	NOUN
ftr-343	1004	20	to	to	PART
ftr-343	1004	21	reduce	reduce	VERB
ftr-343	1004	22	carbon	carbon	NOUN
ftr-343	1004	23	emissions	emission	NOUN
ftr-343	1004	24	,	,	PUNCT
ftr-343	1004	25	as	as	SCONJ
ftr-343	1004	26	that	that	PRON
ftr-343	1004	27	would	would	AUX
ftr-343	1004	28	involve	involve	VERB
ftr-343	1004	29	unacceptable	unacceptable	ADJ
ftr-343	1004	30	coercion	coercion	NOUN
ftr-343	1004	31	;	;	PUNCT
ftr-343	1004	32	techniques	technique	NOUN
ftr-343	1004	33	that	that	PRON
ftr-343	1004	34	are	be	AUX
ftr-343	1004	35	“	"	PUNCT
ftr-343	1004	36	comparable	comparable	ADJ
ftr-343	1004	37	in	in	ADP
ftr-343	1004	38	effectiveness	effectiveness	NOUN
ftr-343	1004	39	”	"	PUNCT
ftr-343	1004	40	must	must	AUX
ftr-343	1004	41	also	also	ADV
ftr-343	1004	42	be	be	AUX
ftr-343	1004	43	accepted	accept	VERB
ftr-343	1004	44	,	,	PUNCT
ftr-343	1004	45	in	in	ADP
ftr-343	1004	46	order	order	NOUN
ftr-343	1004	47	to	to	PART
ftr-343	1004	48	provide	provide	VERB
ftr-343	1004	49	flexibility	flexibility	NOUN
ftr-343	1004	50	.	.	PUNCT
ftr-343	1005	1	nor	nor	CCONJ
ftr-343	1005	2	is	be	AUX
ftr-343	1005	3	it	it	PRON
ftr-343	1005	4	enough	enough	ADV
ftr-343	1005	5	that	that	SCONJ
ftr-343	1005	6	statutes	statute	NOUN
ftr-343	1005	7	provide	provide	VERB
ftr-343	1005	8	this	this	DET
ftr-343	1005	9	flexibility	flexibility	NOUN
ftr-343	1005	10	;	;	PUNCT
ftr-343	1005	11	flexibility	flexibility	NOUN
ftr-343	1005	12	in	in	ADP
ftr-343	1005	13	implementation	implementation	NOUN
ftr-343	1005	14	is	be	AUX
ftr-343	1005	15	also	also	ADV
ftr-343	1005	16	required	require	VERB
ftr-343	1005	17	.	.	PUNCT
ftr-343	1006	1	see	see	VERB
ftr-343	1006	2	shrimp	shrimp	NOUN
ftr-343	1006	3	-	-	PUNCT
ftr-343	1006	4	turtle	turtle	NOUN
ftr-343	1006	5	,	,	PUNCT
ftr-343	1006	6	supra	supra	ADJ
ftr-343	1006	7	note	note	NOUN
ftr-343	1006	8	123	123	NUM
ftr-343	1006	9	,	,	PUNCT
ftr-343	1006	10	¶¶	¶¶	PROPN
ftr-343	1006	11	161	161	NUM
ftr-343	1006	12	-	-	SYM
ftr-343	1006	13	63	63	NUM
ftr-343	1006	14	.	.	PUNCT
ftr-343	1007	1	the	the	DET
ftr-343	1007	2	requirement	requirement	NOUN
ftr-343	1007	3	in	in	ADP
ftr-343	1007	4	the	the	DET
ftr-343	1007	5	waxman	waxman	PROPN
ftr-343	1007	6	-	-	PUNCT
ftr-343	1007	7	markey	markey	PROPN
ftr-343	1007	8	bill	bill	NOUN
ftr-343	1007	9	that	that	PRON
ftr-343	1007	10	trading	trading	NOUN
ftr-343	1007	11	partners	partner	NOUN
ftr-343	1007	12	take	take	VERB
ftr-343	1007	13	“	"	PUNCT
ftr-343	1007	14	comparable	comparable	ADJ
ftr-343	1007	15	action	action	NOUN
ftr-343	1007	16	”	"	PUNCT
ftr-343	1007	17	thus	thus	ADV
ftr-343	1007	18	seems	seem	VERB
ftr-343	1007	19	vulnerable	vulnerable	ADJ
ftr-343	1007	20	to	to	ADP
ftr-343	1007	21	challenge	challenge	VERB
ftr-343	1007	22	.	.	PUNCT
ftr-343	1008	1	156	156	NUM
ftr-343	1008	2	.	.	PUNCT
ftr-343	1009	1	as	as	SCONJ
ftr-343	1009	2	godard	godard	PROPN
ftr-343	1009	3	says	say	VERB
ftr-343	1009	4	“	"	PUNCT
ftr-343	1009	5	the	the	DET
ftr-343	1009	6	scope	scope	NOUN
ftr-343	1009	7	of	of	ADP
ftr-343	1009	8	this	this	DET
ftr-343	1009	9	limitation	limitation	NOUN
ftr-343	1009	10	depends	depend	VERB
ftr-343	1009	11	on	on	ADP
ftr-343	1009	12	the	the	DET
ftr-343	1009	13	assessment	assessment	NOUN
ftr-343	1009	14	of	of	ADP
ftr-343	1009	15	what	what	PRON
ftr-343	1009	16	‘	'	PUNCT
ftr-343	1009	17	same	same	ADJ
ftr-343	1009	18	conditions	condition	NOUN
ftr-343	1009	19	’	'	PUNCT
ftr-343	1009	20	are	be	AUX
ftr-343	1009	21	:	:	PUNCT
ftr-343	1009	22	are	be	AUX
ftr-343	1009	23	countries	country	NOUN
ftr-343	1009	24	with	with	ADP
ftr-343	1009	25	no	no	DET
ftr-343	1009	26	strong	strong	ADJ
ftr-343	1009	27	climate	climate	NOUN
ftr-343	1009	28	policies	policy	NOUN
ftr-343	1009	29	and	and	CCONJ
ftr-343	1009	30	those	those	PRON
ftr-343	1009	31	having	having	AUX
ftr-343	1009	32	developed	develop	VERB
ftr-343	1009	33	such	such	ADJ
ftr-343	1009	34	policies	policy	NOUN
ftr-343	1009	35	and	and	CCONJ
ftr-343	1009	36	agreed	agree	VERB
ftr-343	1009	37	to	to	PART
ftr-343	1009	38	commit	commit	VERB
ftr-343	1009	39	internationally	internationally	ADV
ftr-343	1009	40	subject	subject	ADJ
ftr-343	1009	41	to	to	ADP
ftr-343	1009	42	the	the	DET
ftr-343	1009	43	same	same	ADJ
ftr-343	1009	44	conditions	condition	NOUN
ftr-343	1009	45	?	?	PUNCT
ftr-343	1009	46	”	"	PUNCT
ftr-343	1009	47	godard	godard	PROPN
ftr-343	1009	48	,	,	PUNCT
ftr-343	1009	49	supra	supra	PROPN
ftr-343	1009	50	note	note	NOUN
ftr-343	1009	51	15	15	NUM
ftr-343	1009	52	,	,	PUNCT
ftr-343	1009	53	at	at	ADP
ftr-343	1009	54	12	12	NUM
ftr-343	1009	55	.	.	PUNCT
ftr-343	1010	1	on	on	ADP
ftr-343	1010	2	these	these	DET
ftr-343	1010	3	issues	issue	NOUN
ftr-343	1010	4	,	,	PUNCT
ftr-343	1010	5	see	see	VERB
ftr-343	1010	6	pauwelyn	pauwelyn	NOUN
ftr-343	1010	7	,	,	PUNCT
ftr-343	1010	8	u.s	u.s	PROPN
ftr-343	1010	9	.	.	PROPN
ftr-343	1010	10	federal	federal	ADJ
ftr-343	1010	11	climate	climate	NOUN
ftr-343	1010	12	policy	policy	NOUN
ftr-343	1010	13	,	,	PUNCT
ftr-343	1010	14	supra	supra	PROPN
ftr-343	1010	15	note	note	NOUN
ftr-343	1010	16	15	15	NUM
ftr-343	1010	17	,	,	PUNCT
ftr-343	1010	18	at	at	ADP
ftr-343	1010	19	38	38	NUM
ftr-343	1010	20	-	-	SYM
ftr-343	1010	21	39	39	NUM
ftr-343	1010	22	.	.	PUNCT
ftr-343	1011	1	godard	godard	PROPN
ftr-343	1011	2	suggests	suggest	VERB
ftr-343	1011	3	regarding	regard	VERB
ftr-343	1011	4	bas	bas	PROPN
ftr-343	1011	5	imposed	impose	VERB
ftr-343	1011	6	by	by	ADP
ftr-343	1011	7	the	the	DET
ftr-343	1011	8	eu	eu	PROPN
ftr-343	1011	9	that	that	SCONJ
ftr-343	1011	10	,	,	PUNCT
ftr-343	1011	11	“	"	PUNCT
ftr-343	1011	12	a	a	DET
ftr-343	1011	13	more	more	ADV
ftr-343	1011	14	[	[	X
ftr-343	1011	15	legally	legally	ADV
ftr-343	1011	16	]	]	X
ftr-343	1011	17	secure	secure	ADJ
ftr-343	1011	18	alternative	alternative	NOUN
ftr-343	1011	19	regarding	regard	VERB
ftr-343	1011	20	compliance	compliance	NOUN
ftr-343	1011	21	with	with	ADP
ftr-343	1011	22	the	the	DET
ftr-343	1011	23	general	general	ADJ
ftr-343	1011	24	regime	regime	NOUN
ftr-343	1011	25	of	of	ADP
ftr-343	1011	26	wto	wto	PROPN
ftr-343	1011	27	would	would	AUX
ftr-343	1011	28	be	be	AUX
ftr-343	1011	29	to	to	PART
ftr-343	1011	30	apply	apply	VERB
ftr-343	1011	31	the	the	DET
ftr-343	1011	32	cbas	cbas	PROPN
ftr-343	1012	1	[	[	X
ftr-343	1012	2	climate	climate	NOUN
ftr-343	1012	3	border	border	NOUN
ftr-343	1012	4	adjustments	adjustment	NOUN
ftr-343	1012	5	]	]	PUNCT
ftr-343	1012	6	to	to	ADP
ftr-343	1012	7	any	any	DET
ftr-343	1012	8	non	non	ADJ
ftr-343	1012	9	-	-	ADJ
ftr-343	1012	10	eu	eu	ADJ
ftr-343	1012	11	country	country	NOUN
ftr-343	1012	12	,	,	PUNCT
ftr-343	1012	13	with	with	ADP
ftr-343	1012	14	the	the	DET
ftr-343	1012	15	idea	idea	NOUN
ftr-343	1012	16	that	that	SCONJ
ftr-343	1012	17	countries	country	NOUN
ftr-343	1012	18	having	having	AUX
ftr-343	1012	19	adhered	adhere	VERB
ftr-343	1012	20	to	to	ADP
ftr-343	1012	21	a	a	DET
ftr-343	1012	22	mpkca	mpkca	ADJ
ftr-343	1012	23	[	[	PUNCT
ftr-343	1012	24	multilateral	multilateral	ADJ
ftr-343	1012	25	post	post	ADJ
ftr-343	1012	26	-	-	ADJ
ftr-343	1012	27	kyoto	kyoto	ADJ
ftr-343	1012	28	climate	climate	NOUN
ftr-343	1012	29	agreement	agreement	NOUN
ftr-343	1012	30	]	]	PUNCT
ftr-343	1012	31	would	would	AUX
ftr-343	1012	32	have	have	VERB
ftr-343	1012	33	a	a	DET
ftr-343	1012	34	symmetrical	symmetrical	ADJ
ftr-343	1012	35	opportunity	opportunity	NOUN
ftr-343	1012	36	to	to	PART
ftr-343	1012	37	introduce	introduce	VERB
ftr-343	1012	38	a	a	DET
ftr-343	1012	39	similar	similar	ADJ
ftr-343	1012	40	climate	climate	NOUN
ftr-343	1012	41	adjustment	adjustment	NOUN
ftr-343	1012	42	at	at	ADP
ftr-343	1012	43	their	their	PRON
ftr-343	1012	44	borders	border	NOUN
ftr-343	1012	45	,	,	PUNCT
ftr-343	1012	46	just	just	ADV
ftr-343	1012	47	as	as	SCONJ
ftr-343	1012	48	countries	country	NOUN
ftr-343	1012	49	presently	presently	ADV
ftr-343	1012	50	do	do	VERB
ftr-343	1012	51	with	with	ADP
ftr-343	1012	52	consumption	consumption	NOUN
ftr-343	1012	53	or	or	CCONJ
ftr-343	1012	54	valueadded	valueadded	ADJ
ftr-343	1012	55	taxes	taxis	NOUN
ftr-343	1012	56	.	.	PUNCT
ftr-343	1012	57	”	"	PUNCT
ftr-343	1013	1	godard	godard	PROPN
ftr-343	1013	2	,	,	PUNCT
ftr-343	1013	3	supra	supra	PROPN
ftr-343	1013	4	note	note	NOUN
ftr-343	1013	5	15	15	NUM
ftr-343	1013	6	,	,	PUNCT
ftr-343	1013	7	at	at	ADP
ftr-343	1013	8	12	12	NUM
ftr-343	1013	9	.	.	PUNCT
ftr-343	1014	1	in	in	ADP
ftr-343	1014	2	essence	essence	NOUN
ftr-343	1014	3	this	this	PRON
ftr-343	1014	4	would	would	AUX
ftr-343	1014	5	be	be	AUX
ftr-343	1014	6	destinationbased	destinationbased	ADJ
ftr-343	1014	7	carbon	carbon	NOUN
ftr-343	1014	8	pricing	pricing	NOUN
ftr-343	1014	9	.	.	PUNCT
ftr-343	1015	1	even	even	ADV
ftr-343	1015	2	if	if	SCONJ
ftr-343	1015	3	that	that	DET
ftr-343	1015	4	solution	solution	NOUN
ftr-343	1015	5	were	be	AUX
ftr-343	1015	6	gatt	gatt	NOUN
ftr-343	1015	7	-	-	PUNCT
ftr-343	1015	8	legal	legal	ADJ
ftr-343	1015	9	,	,	PUNCT
ftr-343	1015	10	it	it	PRON
ftr-343	1015	11	would	would	AUX
ftr-343	1015	12	be	be	AUX
ftr-343	1015	13	impractical	impractical	ADJ
ftr-343	1015	14	for	for	ADP
ftr-343	1015	15	administrative	administrative	ADJ
ftr-343	1015	16	reasons	reason	NOUN
ftr-343	1015	17	,	,	PUNCT
ftr-343	1015	18	as	as	SCONJ
ftr-343	1015	19	explained	explain	VERB
ftr-343	1015	20	in	in	ADP
ftr-343	1015	21	mclure	mclure	NOUN
ftr-343	1015	22	,	,	PUNCT
ftr-343	1015	23	supra	supra	ADJ
ftr-343	1015	24	note	note	NOUN
ftr-343	1015	25	1	1	NUM
ftr-343	1015	26	and	and	CCONJ
ftr-343	1015	27	supra	supra	PROPN
ftr-343	1015	28	note	note	NOUN
ftr-343	1015	29	16	16	NUM
ftr-343	1015	30	.	.	SYM
ftr-343	1015	31	276	276	NUM
ftr-343	1015	32	florida	florida	PROPN
ftr-343	1015	33	tax	tax	NOUN
ftr-343	1015	34	review	review	NOUN
ftr-343	1015	35	[	[	X
ftr-343	1015	36	vol	vol	NOUN
ftr-343	1015	37	.	.	PUNCT
ftr-343	1016	1	11:4	11:4	NUM
ftr-343	1016	2	second	second	ADJ
ftr-343	1016	3	,	,	PUNCT
ftr-343	1016	4	the	the	DET
ftr-343	1016	5	wording	wording	NOUN
ftr-343	1016	6	of	of	ADP
ftr-343	1016	7	this	this	DET
ftr-343	1016	8	provision	provision	NOUN
ftr-343	1016	9	seems	seem	VERB
ftr-343	1016	10	to	to	PART
ftr-343	1016	11	leave	leave	VERB
ftr-343	1016	12	a	a	DET
ftr-343	1016	13	gaping	gape	VERB
ftr-343	1016	14	hole	hole	NOUN
ftr-343	1016	15	—	—	PUNCT
ftr-343	1016	16	it	it	PRON
ftr-343	1016	17	does	do	AUX
ftr-343	1016	18	not	not	PART
ftr-343	1016	19	address	address	VERB
ftr-343	1016	20	the	the	DET
ftr-343	1016	21	status	status	NOUN
ftr-343	1016	22	under	under	ADP
ftr-343	1016	23	the	the	DET
ftr-343	1016	24	chapeau	chapeau	PROPN
ftr-343	1016	25	of	of	ADP
ftr-343	1016	26	discriminatory	discriminatory	ADJ
ftr-343	1016	27	treatment	treatment	NOUN
ftr-343	1016	28	,	,	PUNCT
ftr-343	1016	29	either	either	CCONJ
ftr-343	1016	30	favorable	favorable	ADJ
ftr-343	1016	31	or	or	CCONJ
ftr-343	1016	32	unfavorable	unfavorable	ADJ
ftr-343	1016	33	,	,	PUNCT
ftr-343	1016	34	of	of	ADP
ftr-343	1016	35	trade	trade	NOUN
ftr-343	1016	36	between	between	ADP
ftr-343	1016	37	countries	country	NOUN
ftr-343	1016	38	where	where	SCONJ
ftr-343	1016	39	the	the	DET
ftr-343	1016	40	same	same	ADJ
ftr-343	1016	41	conditions	condition	NOUN
ftr-343	1016	42	arguably	arguably	ADV
ftr-343	1016	43	do	do	AUX
ftr-343	1016	44	not	not	PART
ftr-343	1016	45	prevail	prevail	VERB
ftr-343	1016	46	.	.	PUNCT
ftr-343	1017	1	this	this	PRON
ftr-343	1017	2	is	be	AUX
ftr-343	1017	3	crucial	crucial	ADJ
ftr-343	1017	4	,	,	PUNCT
ftr-343	1017	5	given	give	VERB
ftr-343	1017	6	that	that	SCONJ
ftr-343	1017	7	most	most	ADJ
ftr-343	1017	8	developing	develop	VERB
ftr-343	1017	9	countries	country	NOUN
ftr-343	1017	10	have	have	AUX
ftr-343	1017	11	taken	take	VERB
ftr-343	1017	12	advantage	advantage	NOUN
ftr-343	1017	13	of	of	ADP
ftr-343	1017	14	the	the	DET
ftr-343	1017	15	exemption	exemption	NOUN
ftr-343	1017	16	provided	provide	VERB
ftr-343	1017	17	by	by	ADP
ftr-343	1017	18	the	the	DET
ftr-343	1017	19	kyoto	kyoto	PROPN
ftr-343	1017	20	protocol	protocol	NOUN
ftr-343	1017	21	,	,	PUNCT
ftr-343	1017	22	in	in	ADP
ftr-343	1017	23	accord	accord	NOUN
ftr-343	1017	24	with	with	ADP
ftr-343	1017	25	the	the	DET
ftr-343	1017	26	unfccc	unfccc	PROPN
ftr-343	1017	27	statement	statement	NOUN
ftr-343	1017	28	that	that	SCONJ
ftr-343	1017	29	“	"	PUNCT
ftr-343	1017	30	states	state	NOUN
ftr-343	1017	31	have	have	AUX
ftr-343	1017	32	common	common	ADJ
ftr-343	1017	33	but	but	CCONJ
ftr-343	1017	34	differentiated	differentiated	ADJ
ftr-343	1017	35	responsibilities	responsibility	NOUN
ftr-343	1017	36	.	.	PUNCT
ftr-343	1017	37	”	"	PUNCT
ftr-343	1018	1	(	(	PUNCT
ftr-343	1018	2	to	to	ADP
ftr-343	1018	3	the	the	DET
ftr-343	1018	4	extent	extent	NOUN
ftr-343	1018	5	that	that	SCONJ
ftr-343	1018	6	developing	develop	VERB
ftr-343	1018	7	countries	country	NOUN
ftr-343	1018	8	adopt	adopt	VERB
ftr-343	1018	9	measures	measure	NOUN
ftr-343	1018	10	to	to	PART
ftr-343	1018	11	limit	limit	VERB
ftr-343	1018	12	emissions	emission	NOUN
ftr-343	1018	13	that	that	PRON
ftr-343	1018	14	are	be	AUX
ftr-343	1018	15	comparable	comparable	ADJ
ftr-343	1018	16	in	in	ADP
ftr-343	1018	17	effect	effect	NOUN
ftr-343	1018	18	to	to	ADP
ftr-343	1018	19	those	those	PRON
ftr-343	1018	20	adopted	adopt	VERB
ftr-343	1018	21	by	by	ADP
ftr-343	1018	22	developed	developed	ADJ
ftr-343	1018	23	countries	country	NOUN
ftr-343	1018	24	,	,	PUNCT
ftr-343	1018	25	this	this	DET
ftr-343	1018	26	discussion	discussion	NOUN
ftr-343	1018	27	would	would	AUX
ftr-343	1018	28	not	not	PART
ftr-343	1018	29	apply	apply	VERB
ftr-343	1018	30	.	.	PUNCT
ftr-343	1018	31	)	)	PUNCT
ftr-343	1019	1	would	would	AUX
ftr-343	1019	2	the	the	DET
ftr-343	1019	3	chapeau	chapeau	PROPN
ftr-343	1019	4	allow	allow	VERB
ftr-343	1019	5	a	a	DET
ftr-343	1019	6	developed	develop	VERB
ftr-343	1019	7	country	country	NOUN
ftr-343	1019	8	to	to	PART
ftr-343	1019	9	adopt	adopt	VERB
ftr-343	1019	10	discriminatory	discriminatory	ADJ
ftr-343	1019	11	treatment	treatment	NOUN
ftr-343	1019	12	of	of	ADP
ftr-343	1019	13	trade	trade	NOUN
ftr-343	1019	14	with	with	ADP
ftr-343	1019	15	these	these	DET
ftr-343	1019	16	countries	country	NOUN
ftr-343	1019	17	,	,	PUNCT
ftr-343	1019	18	as	as	SCONJ
ftr-343	1019	19	would	would	AUX
ftr-343	1019	20	occur	occur	VERB
ftr-343	1019	21	under	under	ADP
ftr-343	1019	22	a	a	DET
ftr-343	1019	23	mixed	mixed	ADJ
ftr-343	1019	24	system	system	NOUN
ftr-343	1019	25	,	,	PUNCT
ftr-343	1019	26	because	because	SCONJ
ftr-343	1019	27	the	the	DET
ftr-343	1019	28	same	same	ADJ
ftr-343	1019	29	conditions	condition	NOUN
ftr-343	1019	30	(	(	PUNCT
ftr-343	1019	31	state	state	NOUN
ftr-343	1019	32	of	of	ADP
ftr-343	1019	33	development	development	NOUN
ftr-343	1019	34	)	)	PUNCT
ftr-343	1019	35	do	do	AUX
ftr-343	1019	36	not	not	PART
ftr-343	1019	37	prevail	prevail	VERB
ftr-343	1019	38	?	?	PUNCT
ftr-343	1019	39	or	or	CCONJ
ftr-343	1019	40	does	do	AUX
ftr-343	1019	41	it	it	PRON
ftr-343	1019	42	prohibit	prohibit	VERB
ftr-343	1019	43	them	they	PRON
ftr-343	1019	44	from	from	ADP
ftr-343	1019	45	doing	do	VERB
ftr-343	1019	46	so	so	ADV
ftr-343	1019	47	,	,	PUNCT
ftr-343	1019	48	because	because	SCONJ
ftr-343	1019	49	difference	difference	NOUN
ftr-343	1019	50	in	in	ADP
ftr-343	1019	51	state	state	NOUN
ftr-343	1019	52	of	of	ADP
ftr-343	1019	53	development	development	NOUN
ftr-343	1019	54	is	be	AUX
ftr-343	1019	55	not	not	PART
ftr-343	1019	56	the	the	DET
ftr-343	1019	57	type	type	NOUN
ftr-343	1019	58	of	of	ADP
ftr-343	1019	59	“	"	PUNCT
ftr-343	1019	60	condition	condition	NOUN
ftr-343	1019	61	”	"	PUNCT
ftr-343	1019	62	contemplated	contemplate	VERB
ftr-343	1019	63	in	in	ADP
ftr-343	1019	64	this	this	DET
ftr-343	1019	65	provision	provision	NOUN
ftr-343	1019	66	?	?	PUNCT
ftr-343	1020	1	or	or	CCONJ
ftr-343	1020	2	might	might	AUX
ftr-343	1020	3	these	these	DET
ftr-343	1020	4	words	word	NOUN
ftr-343	1020	5	from	from	ADP
ftr-343	1020	6	the	the	DET
ftr-343	1020	7	chapeau	chapeau	PROPN
ftr-343	1020	8	be	be	AUX
ftr-343	1020	9	interpreted	interpret	VERB
ftr-343	1020	10	to	to	PART
ftr-343	1020	11	mean	mean	VERB
ftr-343	1020	12	that	that	SCONJ
ftr-343	1020	13	discrimination	discrimination	NOUN
ftr-343	1020	14	in	in	ADP
ftr-343	1020	15	favor	favor	NOUN
ftr-343	1020	16	of	of	ADP
ftr-343	1020	17	these	these	DET
ftr-343	1020	18	countries	country	NOUN
ftr-343	1020	19	might	might	AUX
ftr-343	1020	20	be	be	AUX
ftr-343	1020	21	required	require	VERB
ftr-343	1020	22	?	?	PUNCT
ftr-343	1021	1	under	under	ADP
ftr-343	1021	2	that	that	DET
ftr-343	1021	3	interpretation	interpretation	NOUN
ftr-343	1021	4	,	,	PUNCT
ftr-343	1021	5	developed	develop	VERB
ftr-343	1021	6	countries	country	NOUN
ftr-343	1021	7	would	would	AUX
ftr-343	1021	8	not	not	PART
ftr-343	1021	9	be	be	AUX
ftr-343	1021	10	allowed	allow	VERB
ftr-343	1021	11	to	to	PART
ftr-343	1021	12	impose	impose	VERB
ftr-343	1021	13	btas	bta	NOUN
ftr-343	1021	14	on	on	ADP
ftr-343	1021	15	trade	trade	NOUN
ftr-343	1021	16	with	with	ADP
ftr-343	1021	17	developing	develop	VERB
ftr-343	1021	18	countries	country	NOUN
ftr-343	1021	19	.	.	PUNCT
ftr-343	1022	1	this	this	DET
ftr-343	1022	2	conclusion	conclusion	NOUN
ftr-343	1022	3	is	be	AUX
ftr-343	1022	4	strengthened	strengthen	VERB
ftr-343	1022	5	by	by	ADP
ftr-343	1022	6	the	the	DET
ftr-343	1022	7	fact	fact	NOUN
ftr-343	1022	8	that	that	SCONJ
ftr-343	1022	9	the	the	PRON
ftr-343	1022	10	both	both	PRON
ftr-343	1022	11	the	the	DET
ftr-343	1022	12	u.s	u.s	PROPN
ftr-343	1022	13	.	.	PROPN
ftr-343	1022	14	and	and	CCONJ
ftr-343	1022	15	eu	eu	PROPN
ftr-343	1022	16	member	member	PROPN
ftr-343	1022	17	states	state	NOUN
ftr-343	1022	18	ratified	ratify	VERB
ftr-343	1022	19	the	the	DET
ftr-343	1022	20	unfccc	unfccc	NOUN
ftr-343	1022	21	and	and	CCONJ
ftr-343	1022	22	the	the	DET
ftr-343	1022	23	later	later	ADJ
ftr-343	1022	24	group	group	NOUN
ftr-343	1022	25	of	of	ADP
ftr-343	1022	26	nations	nation	NOUN
ftr-343	1022	27	also	also	ADV
ftr-343	1022	28	ratified	ratify	VERB
ftr-343	1022	29	the	the	DET
ftr-343	1022	30	kyoto	kyoto	NOUN
ftr-343	1022	31	protocol.157	protocol.157	PROPN
ftr-343	1022	32	quick	quick	ADJ
ftr-343	1022	33	has	have	AUX
ftr-343	1022	34	concluded	conclude	VERB
ftr-343	1022	35	,	,	PUNCT
ftr-343	1022	36	“	"	PUNCT
ftr-343	1022	37	it	it	PRON
ftr-343	1022	38	is	be	AUX
ftr-343	1022	39	difficult	difficult	ADJ
ftr-343	1022	40	to	to	PART
ftr-343	1022	41	envisage	envisage	VERB
ftr-343	1022	42	that	that	DET
ftr-343	1022	43	article	article	NOUN
ftr-343	1022	44	xx	xx	NUM
ftr-343	1023	1	gatt	gatt	PROPN
ftr-343	1023	2	could	could	AUX
ftr-343	1023	3	be	be	AUX
ftr-343	1023	4	applied	apply	VERB
ftr-343	1023	5	in	in	ADP
ftr-343	1023	6	such	such	DET
ftr-343	1023	7	a	a	DET
ftr-343	1023	8	way	way	NOUN
ftr-343	1023	9	as	as	ADP
ftr-343	1023	10	to	to	ADP
ftr-343	1023	11	sanction	sanction	NOUN
ftr-343	1023	12	trade	trade	NOUN
ftr-343	1023	13	measures	measure	NOUN
ftr-343	1023	14	against	against	ADP
ftr-343	1023	15	countries	country	NOUN
ftr-343	1023	16	that	that	PRON
ftr-343	1023	17	fully	fully	ADV
ftr-343	1023	18	comply	comply	VERB
ftr-343	1023	19	with	with	ADP
ftr-343	1023	20	their	their	PRON
ftr-343	1023	21	international	international	ADJ
ftr-343	1023	22	climate	climate	NOUN
ftr-343	1023	23	obligations	obligation	NOUN
ftr-343	1023	24	.	.	PUNCT
ftr-343	1024	1	”158	”158	PUNCT
ftr-343	1024	2	as	as	SCONJ
ftr-343	1024	3	is	be	AUX
ftr-343	1024	4	true	true	ADJ
ftr-343	1024	5	of	of	ADP
ftr-343	1024	6	so	so	ADV
ftr-343	1024	7	many	many	ADJ
ftr-343	1024	8	of	of	ADP
ftr-343	1024	9	the	the	DET
ftr-343	1024	10	issues	issue	NOUN
ftr-343	1024	11	examined	examine	VERB
ftr-343	1024	12	here	here	ADV
ftr-343	1024	13	,	,	PUNCT
ftr-343	1024	14	the	the	DET
ftr-343	1024	15	answers	answer	NOUN
ftr-343	1024	16	to	to	ADP
ftr-343	1024	17	these	these	DET
ftr-343	1024	18	questions	question	NOUN
ftr-343	1024	19	are	be	AUX
ftr-343	1024	20	far	far	ADV
ftr-343	1024	21	from	from	ADP
ftr-343	1024	22	clear	clear	ADJ
ftr-343	1024	23	.	.	PUNCT
ftr-343	1025	1	evidence	evidence	NOUN
ftr-343	1025	2	that	that	SCONJ
ftr-343	1025	3	the	the	DET
ftr-343	1025	4	nation	nation	NOUN
ftr-343	1025	5	imposing	impose	VERB
ftr-343	1025	6	bas	bas	PROPN
ftr-343	1025	7	has	have	AUX
ftr-343	1025	8	engaged	engage	VERB
ftr-343	1025	9	in	in	ADP
ftr-343	1025	10	“	"	PUNCT
ftr-343	1025	11	serious	serious	ADJ
ftr-343	1025	12	,	,	PUNCT
ftr-343	1025	13	across	across	ADP
ftr-343	1025	14	-	-	PUNCT
ftr-343	1025	15	the	the	DET
ftr-343	1025	16	-	-	PUNCT
ftr-343	1025	17	board	board	NOUN
ftr-343	1025	18	negotiations	negotiation	NOUN
ftr-343	1025	19	with	with	ADP
ftr-343	1025	20	the	the	DET
ftr-343	1025	21	objective	objective	NOUN
ftr-343	1025	22	of	of	ADP
ftr-343	1025	23	concluding	conclude	VERB
ftr-343	1025	24	bilateral	bilateral	ADJ
ftr-343	1025	25	or	or	CCONJ
ftr-343	1025	26	multilateral	multilateral	ADJ
ftr-343	1025	27	agreements	agreement	NOUN
ftr-343	1025	28	”	"	PUNCT
ftr-343	1025	29	is	be	AUX
ftr-343	1025	30	crucial	crucial	ADJ
ftr-343	1025	31	to	to	ADP
ftr-343	1025	32	a	a	DET
ftr-343	1025	33	finding	finding	NOUN
ftr-343	1025	34	that	that	SCONJ
ftr-343	1025	35	a	a	DET
ftr-343	1025	36	measure	measure	NOUN
ftr-343	1025	37	does	do	AUX
ftr-343	1025	38	not	not	PART
ftr-343	1025	39	involve	involve	VERB
ftr-343	1025	40	arbitrary	arbitrary	ADJ
ftr-343	1025	41	or	or	CCONJ
ftr-343	1025	42	unreasonable	unreasonable	ADJ
ftr-343	1025	43	discrimination.159	discrimination.159	NOUN
ftr-343	1025	44	such	such	ADJ
ftr-343	1025	45	negotiations	negotiation	NOUN
ftr-343	1025	46	need	need	AUX
ftr-343	1025	47	not	not	PART
ftr-343	1025	48	be	be	AUX
ftr-343	1025	49	successful	successful	ADJ
ftr-343	1025	50	.	.	PUNCT
ftr-343	1026	1	the	the	DET
ftr-343	1026	2	fact	fact	NOUN
ftr-343	1026	3	that	that	SCONJ
ftr-343	1026	4	almost	almost	ADV
ftr-343	1026	5	200	200	NUM
ftr-343	1026	6	countries	country	NOUN
ftr-343	1026	7	,	,	PUNCT
ftr-343	1026	8	including	include	VERB
ftr-343	1026	9	all	all	DET
ftr-343	1026	10	developed	develop	VERB
ftr-343	1026	11	countries	country	NOUN
ftr-343	1026	12	,	,	PUNCT
ftr-343	1026	13	have	have	AUX
ftr-343	1026	14	participated	participate	VERB
ftr-343	1026	15	in	in	ADP
ftr-343	1026	16	the	the	DET
ftr-343	1026	17	sixteen	sixteen	NUM
ftr-343	1026	18	conferences	conference	NOUN
ftr-343	1026	19	of	of	ADP
ftr-343	1026	20	parties	party	NOUN
ftr-343	1026	21	held	hold	VERB
ftr-343	1026	22	pursuant	pursuant	ADJ
ftr-343	1026	23	to	to	ADP
ftr-343	1026	24	the	the	DET
ftr-343	1026	25	unfccc	unfccc	PROPN
ftr-343	1026	26	shows	show	VERB
ftr-343	1026	27	clearly	clearly	ADV
ftr-343	1026	28	that	that	SCONJ
ftr-343	1026	29	this	this	DET
ftr-343	1026	30	requirement	requirement	NOUN
ftr-343	1026	31	has	have	AUX
ftr-343	1026	32	been	be	AUX
ftr-343	1026	33	met	meet	VERB
ftr-343	1026	34	.	.	PUNCT
ftr-343	1027	1	even	even	ADV
ftr-343	1027	2	so	so	ADV
ftr-343	1027	3	,	,	PUNCT
ftr-343	1027	4	it	it	PRON
ftr-343	1027	5	would	would	AUX
ftr-343	1027	6	seem	seem	VERB
ftr-343	1027	7	hard	hard	ADJ
ftr-343	1027	8	for	for	ADP
ftr-343	1027	9	countries	country	NOUN
ftr-343	1027	10	that	that	PRON
ftr-343	1027	11	ratified	ratify	VERB
ftr-343	1027	12	the	the	DET
ftr-343	1027	13	protocol	protocol	NOUN
ftr-343	1027	14	,	,	PUNCT
ftr-343	1027	15	or	or	CCONJ
ftr-343	1027	16	even	even	ADV
ftr-343	1027	17	157	157	NUM
ftr-343	1027	18	.	.	PUNCT
ftr-343	1028	1	see	see	VERB
ftr-343	1028	2	pauwelyn	pauwelyn	NOUN
ftr-343	1028	3	,	,	PUNCT
ftr-343	1028	4	u.s	u.s	PROPN
ftr-343	1028	5	.	.	PROPN
ftr-343	1028	6	federal	federal	ADJ
ftr-343	1028	7	climate	climate	NOUN
ftr-343	1028	8	policy	policy	NOUN
ftr-343	1028	9	,	,	PUNCT
ftr-343	1028	10	supra	supra	PROPN
ftr-343	1028	11	note	note	NOUN
ftr-343	1028	12	15	15	NUM
ftr-343	1028	13	,	,	PUNCT
ftr-343	1028	14	at	at	ADP
ftr-343	1028	15	39	39	NUM
ftr-343	1028	16	-	-	SYM
ftr-343	1028	17	40	40	NUM
ftr-343	1028	18	,	,	PUNCT
ftr-343	1028	19	40	40	NUM
ftr-343	1028	20	n.119	n.119	NOUN
ftr-343	1028	21	.	.	PUNCT
ftr-343	1029	1	158	158	NUM
ftr-343	1029	2	.	.	PUNCT
ftr-343	1030	1	quick	quick	ADJ
ftr-343	1030	2	,	,	PUNCT
ftr-343	1030	3	supra	supra	ADJ
ftr-343	1030	4	note	note	NOUN
ftr-343	1030	5	15	15	NUM
ftr-343	1030	6	,	,	PUNCT
ftr-343	1030	7	at	at	ADP
ftr-343	1030	8	354	354	NUM
ftr-343	1030	9	.	.	PUNCT
ftr-343	1031	1	on	on	ADP
ftr-343	1031	2	the	the	DET
ftr-343	1031	3	other	other	ADJ
ftr-343	1031	4	hand	hand	NOUN
ftr-343	1031	5	,	,	PUNCT
ftr-343	1031	6	wooders	wooder	NOUN
ftr-343	1031	7	,	,	PUNCT
ftr-343	1031	8	reinaud	reinaud	VERB
ftr-343	1031	9	,	,	PUNCT
ftr-343	1031	10	&	&	CCONJ
ftr-343	1031	11	cosbey	cosbey	PROPN
ftr-343	1031	12	write	write	NOUN
ftr-343	1031	13	regarding	regard	VERB
ftr-343	1031	14	obligations	obligation	NOUN
ftr-343	1031	15	under	under	ADP
ftr-343	1031	16	a	a	DET
ftr-343	1031	17	successor	successor	NOUN
ftr-343	1031	18	agreement	agreement	NOUN
ftr-343	1031	19	to	to	ADP
ftr-343	1031	20	the	the	DET
ftr-343	1031	21	kyoto	kyoto	PROPN
ftr-343	1031	22	protocol	protocol	NOUN
ftr-343	1031	23	,	,	PUNCT
ftr-343	1031	24	“	"	PUNCT
ftr-343	1031	25	any	any	DET
ftr-343	1031	26	discrimination	discrimination	NOUN
ftr-343	1031	27	in	in	ADP
ftr-343	1031	28	the	the	DET
ftr-343	1031	29	application	application	NOUN
ftr-343	1031	30	of	of	ADP
ftr-343	1031	31	the	the	DET
ftr-343	1031	32	bca	bca	PROPN
ftr-343	1031	33	should	should	AUX
ftr-343	1031	34	‘	'	PUNCT
ftr-343	1031	35	relate	relate	VERB
ftr-343	1031	36	to	to	ADP
ftr-343	1031	37	the	the	DET
ftr-343	1031	38	pursuit	pursuit	NOUN
ftr-343	1031	39	’	'	PUNCT
ftr-343	1031	40	of	of	ADP
ftr-343	1031	41	the	the	DET
ftr-343	1031	42	measure	measure	NOUN
ftr-343	1031	43	.	.	PUNCT
ftr-343	1031	44	.	.	PUNCT
ftr-343	1031	45	.	.	PUNCT
ftr-343	1032	1	.	.	PUNCT
ftr-343	1033	1	for	for	ADP
ftr-343	1033	2	example	example	NOUN
ftr-343	1033	3	,	,	PUNCT
ftr-343	1033	4	exceptions	exception	NOUN
ftr-343	1033	5	for	for	ADP
ftr-343	1033	6	least	least	ADJ
ftr-343	1033	7	developed	develop	VERB
ftr-343	1033	8	countries	country	NOUN
ftr-343	1033	9	on	on	ADP
ftr-343	1033	10	economic	economic	ADJ
ftr-343	1033	11	development	development	NOUN
ftr-343	1033	12	or	or	CCONJ
ftr-343	1033	13	equity	equity	NOUN
ftr-343	1033	14	grounds	ground	NOUN
ftr-343	1033	15	,	,	PUNCT
ftr-343	1033	16	since	since	SCONJ
ftr-343	1033	17	they	they	PRON
ftr-343	1033	18	are	be	AUX
ftr-343	1033	19	arguably	arguably	ADV
ftr-343	1033	20	not	not	PART
ftr-343	1033	21	relevant	relevant	ADJ
ftr-343	1033	22	to	to	ADP
ftr-343	1033	23	the	the	DET
ftr-343	1033	24	environmental	environmental	ADJ
ftr-343	1033	25	aims	aim	NOUN
ftr-343	1033	26	of	of	ADP
ftr-343	1033	27	the	the	DET
ftr-343	1033	28	measure	measure	NOUN
ftr-343	1033	29	,	,	PUNCT
ftr-343	1033	30	might	might	AUX
ftr-343	1033	31	constitute	constitute	VERB
ftr-343	1033	32	unjustifiable	unjustifiable	ADJ
ftr-343	1033	33	discrimination	discrimination	NOUN
ftr-343	1033	34	.	.	PUNCT
ftr-343	1033	35	”	"	PUNCT
ftr-343	1034	1	wooders	wooders	PROPN
ftr-343	1034	2	,	,	PUNCT
ftr-343	1034	3	reinaud	reinaud	VERB
ftr-343	1034	4	&	&	CCONJ
ftr-343	1034	5	cosbey	cosbey	PROPN
ftr-343	1034	6	,	,	PUNCT
ftr-343	1034	7	supra	supra	PROPN
ftr-343	1034	8	note	note	NOUN
ftr-343	1034	9	1	1	NUM
ftr-343	1034	10	,	,	PUNCT
ftr-343	1034	11	at	at	ADP
ftr-343	1034	12	57	57	NUM
ftr-343	1034	13	(	(	PUNCT
ftr-343	1034	14	citing	cite	VERB
ftr-343	1034	15	brazil	brazil	PROPN
ftr-343	1034	16	–	–	PUNCT
ftr-343	1034	17	tyres	tyre	NOUN
ftr-343	1034	18	,	,	PUNCT
ftr-343	1034	19	supra	supra	PROPN
ftr-343	1034	20	note	note	PROPN
ftr-343	1034	21	132	132	NUM
ftr-343	1034	22	,	,	PUNCT
ftr-343	1034	23	¶	¶	PROPN
ftr-343	1034	24	93	93	NUM
ftr-343	1034	25	)	)	PUNCT
ftr-343	1034	26	.	.	PUNCT
ftr-343	1035	1	159	159	NUM
ftr-343	1035	2	.	.	PUNCT
ftr-343	1036	1	shrimp	shrimp	NOUN
ftr-343	1036	2	-	-	PUNCT
ftr-343	1036	3	turtle	turtle	NOUN
ftr-343	1036	4	,	,	PUNCT
ftr-343	1036	5	supra	supra	ADJ
ftr-343	1036	6	note	note	NOUN
ftr-343	1036	7	123	123	NUM
ftr-343	1036	8	,	,	PUNCT
ftr-343	1036	9	¶	¶	PROPN
ftr-343	1036	10	166	166	NUM
ftr-343	1036	11	.	.	PUNCT
ftr-343	1037	1	2011	2011	NUM
ftr-343	1037	2	]	]	PUNCT
ftr-343	1037	3	border	border	NOUN
ftr-343	1037	4	adjustments	adjustment	NOUN
ftr-343	1037	5	for	for	ADP
ftr-343	1037	6	carbon	carbon	NOUN
ftr-343	1037	7	taxes	taxis	NOUN
ftr-343	1037	8	277	277	NUM
ftr-343	1037	9	the	the	DET
ftr-343	1037	10	less	less	ADV
ftr-343	1037	11	restrictive	restrictive	ADJ
ftr-343	1037	12	unfccc	unfccc	NOUN
ftr-343	1037	13	,	,	PUNCT
ftr-343	1037	14	to	to	PART
ftr-343	1037	15	justify	justify	VERB
ftr-343	1037	16	btas	bta	NOUN
ftr-343	1037	17	on	on	ADP
ftr-343	1037	18	trade	trade	NOUN
ftr-343	1037	19	with	with	ADP
ftr-343	1037	20	developing	develop	VERB
ftr-343	1037	21	countries	country	NOUN
ftr-343	1037	22	,	,	PUNCT
ftr-343	1037	23	given	give	VERB
ftr-343	1037	24	the	the	DET
ftr-343	1037	25	recognition	recognition	NOUN
ftr-343	1037	26	in	in	ADP
ftr-343	1037	27	both	both	PRON
ftr-343	1037	28	that	that	SCONJ
ftr-343	1037	29	“	"	PUNCT
ftr-343	1037	30	states	state	NOUN
ftr-343	1037	31	have	have	VERB
ftr-343	1037	32	common	common	ADJ
ftr-343	1037	33	but	but	CCONJ
ftr-343	1037	34	differentiated	differentiated	ADJ
ftr-343	1037	35	responsibilities	responsibility	NOUN
ftr-343	1037	36	”	"	PUNCT
ftr-343	1037	37	and	and	CCONJ
ftr-343	1037	38	the	the	DET
ftr-343	1037	39	explicit	explicit	ADJ
ftr-343	1037	40	exemption	exemption	NOUN
ftr-343	1037	41	accorded	accord	VERB
ftr-343	1037	42	developing	develop	VERB
ftr-343	1037	43	countries	country	NOUN
ftr-343	1037	44	in	in	ADP
ftr-343	1037	45	the	the	DET
ftr-343	1037	46	kyoto	kyoto	NOUN
ftr-343	1037	47	protocol.160	protocol.160	PRON
ftr-343	1037	48	2	2	NUM
ftr-343	1037	49	.	.	PUNCT
ftr-343	1037	50	disguised	disguise	VERB
ftr-343	1037	51	restriction	restriction	NOUN
ftr-343	1037	52	on	on	ADP
ftr-343	1037	53	international	international	ADJ
ftr-343	1037	54	trade	trade	NOUN
ftr-343	1037	55	there	there	PRON
ftr-343	1037	56	are	be	VERB
ftr-343	1037	57	those	those	PRON
ftr-343	1037	58	who	who	PRON
ftr-343	1037	59	view	view	VERB
ftr-343	1037	60	border	border	NOUN
ftr-343	1037	61	adjustments	adjustment	NOUN
ftr-343	1037	62	for	for	ADP
ftr-343	1037	63	carbon	carbon	NOUN
ftr-343	1037	64	prices	price	NOUN
ftr-343	1037	65	as	as	ADP
ftr-343	1037	66	an	an	DET
ftr-343	1037	67	unjustified	unjustified	ADJ
ftr-343	1037	68	interference	interference	NOUN
ftr-343	1037	69	with	with	ADP
ftr-343	1037	70	free	free	ADJ
ftr-343	1037	71	trade	trade	NOUN
ftr-343	1037	72	.	.	PUNCT
ftr-343	1038	1	thus	thus	ADV
ftr-343	1038	2	wilson	wilson	PROPN
ftr-343	1038	3	and	and	CCONJ
ftr-343	1038	4	brown	brown	ADJ
ftr-343	1038	5	write	write	NOUN
ftr-343	1038	6	:	:	PUNCT
ftr-343	1038	7	despite	despite	SCONJ
ftr-343	1038	8	enthusiasm	enthusiasm	NOUN
ftr-343	1038	9	for	for	ADP
ftr-343	1038	10	carbon	carbon	NOUN
ftr-343	1038	11	tariffs	tariff	NOUN
ftr-343	1038	12	,	,	PUNCT
ftr-343	1038	13	their	their	PRON
ftr-343	1038	14	legitimacy	legitimacy	NOUN
ftr-343	1038	15	under	under	ADP
ftr-343	1038	16	international	international	ADJ
ftr-343	1038	17	trade	trade	NOUN
ftr-343	1038	18	rules	rule	NOUN
ftr-343	1038	19	is	be	AUX
ftr-343	1038	20	questionable	questionable	ADJ
ftr-343	1038	21	.	.	PUNCT
ftr-343	1039	1	the	the	DET
ftr-343	1039	2	principle	principle	NOUN
ftr-343	1039	3	of	of	ADP
ftr-343	1039	4	free	free	ADJ
ftr-343	1039	5	trade	trade	NOUN
ftr-343	1039	6	is	be	AUX
ftr-343	1039	7	that	that	SCONJ
ftr-343	1039	8	countries	country	NOUN
ftr-343	1039	9	should	should	AUX
ftr-343	1039	10	produce	produce	VERB
ftr-343	1039	11	goods	good	NOUN
ftr-343	1039	12	and	and	CCONJ
ftr-343	1039	13	services	service	NOUN
ftr-343	1039	14	that	that	PRON
ftr-343	1039	15	take	take	VERB
ftr-343	1039	16	advantage	advantage	NOUN
ftr-343	1039	17	of	of	ADP
ftr-343	1039	18	their	their	PRON
ftr-343	1039	19	comparative	comparative	ADJ
ftr-343	1039	20	advantage	advantage	NOUN
ftr-343	1039	21	.	.	PUNCT
ftr-343	1040	1	imposing	impose	VERB
ftr-343	1040	2	a	a	DET
ftr-343	1040	3	carbon	carbon	NOUN
ftr-343	1040	4	price	price	NOUN
ftr-343	1040	5	signal	signal	NOUN
ftr-343	1040	6	to	to	PART
ftr-343	1040	7	devalue	devalue	VERB
ftr-343	1040	8	carbon	carbon	NOUN
ftr-343	1040	9	intensive	intensive	ADJ
ftr-343	1040	10	industries	industry	NOUN
ftr-343	1040	11	,	,	PUNCT
ftr-343	1040	12	goods	good	NOUN
ftr-343	1040	13	and	and	CCONJ
ftr-343	1040	14	services	service	NOUN
ftr-343	1040	15	is	be	AUX
ftr-343	1040	16	an	an	DET
ftr-343	1040	17	anathema	anathema	NOUN
ftr-343	1040	18	to	to	ADP
ftr-343	1040	19	that	that	DET
ftr-343	1040	20	principle	principle	NOUN
ftr-343	1040	21	because	because	SCONJ
ftr-343	1040	22	it	it	PRON
ftr-343	1040	23	devalues	devalue	VERB
ftr-343	1040	24	each	each	DET
ftr-343	1040	25	country	country	NOUN
ftr-343	1040	26	’s	’s	PART
ftr-343	1040	27	comparative	comparative	ADJ
ftr-343	1040	28	advantage.161	advantage.161	ADP
ftr-343	1040	29	such	such	ADJ
ftr-343	1040	30	views	view	NOUN
ftr-343	1040	31	support	support	VERB
ftr-343	1040	32	a	a	DET
ftr-343	1040	33	claim	claim	NOUN
ftr-343	1040	34	that	that	SCONJ
ftr-343	1040	35	bas	bas	PROPN
ftr-343	1040	36	constitute	constitute	VERB
ftr-343	1040	37	a	a	DET
ftr-343	1040	38	“	"	PUNCT
ftr-343	1040	39	disguised	disguised	ADJ
ftr-343	1040	40	restriction	restriction	NOUN
ftr-343	1040	41	on	on	ADP
ftr-343	1040	42	international	international	ADJ
ftr-343	1040	43	trade	trade	NOUN
ftr-343	1040	44	”	"	PUNCT
ftr-343	1040	45	that	that	PRON
ftr-343	1040	46	would	would	AUX
ftr-343	1040	47	render	render	VERB
ftr-343	1040	48	them	they	PRON
ftr-343	1040	49	ineligible	ineligible	ADJ
ftr-343	1040	50	for	for	ADP
ftr-343	1040	51	an	an	DET
ftr-343	1040	52	article	article	NOUN
ftr-343	1040	53	xx	xx	NUM
ftr-343	1041	1	exception.162	exception.162	INTJ
ftr-343	1041	2	by	by	ADP
ftr-343	1041	3	comparison	comparison	NOUN
ftr-343	1041	4	,	,	PUNCT
ftr-343	1041	5	others	other	NOUN
ftr-343	1041	6	turn	turn	VERB
ftr-343	1041	7	this	this	DET
ftr-343	1041	8	argument	argument	NOUN
ftr-343	1041	9	on	on	ADP
ftr-343	1041	10	its	its	PRON
ftr-343	1041	11	head	head	NOUN
ftr-343	1041	12	,	,	PUNCT
ftr-343	1041	13	claiming	claim	VERB
ftr-343	1041	14	that	that	SCONJ
ftr-343	1041	15	comparative	comparative	ADJ
ftr-343	1041	16	advantage	advantage	NOUN
ftr-343	1041	17	requires	require	VERB
ftr-343	1041	18	imposition	imposition	NOUN
ftr-343	1041	19	of	of	ADP
ftr-343	1041	20	border	border	NOUN
ftr-343	1041	21	adjustments	adjustment	NOUN
ftr-343	1041	22	.	.	PUNCT
ftr-343	1042	1	for	for	ADP
ftr-343	1042	2	example	example	NOUN
ftr-343	1042	3	,	,	PUNCT
ftr-343	1042	4	metcalf	metcalf	PROPN
ftr-343	1042	5	and	and	CCONJ
ftr-343	1042	6	weisbach	weisbach	NOUN
ftr-343	1042	7	write	write	VERB
ftr-343	1042	8	:	:	PUNCT
ftr-343	1042	9	there	there	PRON
ftr-343	1042	10	are	be	VERB
ftr-343	1042	11	good	good	ADJ
ftr-343	1042	12	arguments	argument	NOUN
ftr-343	1042	13	that	that	PRON
ftr-343	1042	14	border	border	NOUN
ftr-343	1042	15	tax	tax	NOUN
ftr-343	1042	16	adjustments	adjustment	NOUN
ftr-343	1042	17	.	.	PUNCT
ftr-343	1042	18	.	.	PUNCT
ftr-343	1043	1	.	.	PUNCT
ftr-343	1044	1	are	be	AUX
ftr-343	1044	2	not	not	PART
ftr-343	1044	3	inconsistent	inconsistent	ADJ
ftr-343	1044	4	with	with	ADP
ftr-343	1044	5	,	,	PUNCT
ftr-343	1044	6	and	and	CCONJ
ftr-343	1044	7	in	in	ADP
ftr-343	1044	8	fact	fact	NOUN
ftr-343	1044	9	are	be	AUX
ftr-343	1044	10	required	require	VERB
ftr-343	1044	11	by	by	ADP
ftr-343	1044	12	,	,	PUNCT
ftr-343	1044	13	the	the	DET
ftr-343	1044	14	principles	principle	NOUN
ftr-343	1044	15	of	of	ADP
ftr-343	1044	16	free	free	ADJ
ftr-343	1044	17	trade	trade	NOUN
ftr-343	1044	18	.	.	PUNCT
ftr-343	1045	1	free	free	ADJ
ftr-343	1045	2	trade	trade	NOUN
ftr-343	1045	3	relies	rely	VERB
ftr-343	1045	4	on	on	ADP
ftr-343	1045	5	the	the	DET
ftr-343	1045	6	principle	principle	NOUN
ftr-343	1045	7	of	of	ADP
ftr-343	1045	8	comparative	comparative	ADJ
ftr-343	1045	9	advantage	advantage	NOUN
ftr-343	1045	10	.	.	PUNCT
ftr-343	1045	11	.	.	PUNCT
ftr-343	1045	12	.	.	PUNCT
ftr-343	1045	13	.	.	PUNCT
ftr-343	1046	1	a	a	DET
ftr-343	1046	2	country	country	NOUN
ftr-343	1046	3	without	without	ADP
ftr-343	1046	4	a	a	DET
ftr-343	1046	5	carbon	carbon	NOUN
ftr-343	1046	6	price	price	NOUN
ftr-343	1046	7	does	do	AUX
ftr-343	1046	8	not	not	PART
ftr-343	1046	9	have	have	VERB
ftr-343	1046	10	a	a	DET
ftr-343	1046	11	true	true	ADJ
ftr-343	1046	12	comparative	comparative	ADJ
ftr-343	1046	13	advantage	advantage	NOUN
ftr-343	1046	14	in	in	ADP
ftr-343	1046	15	producing	produce	VERB
ftr-343	1046	16	carbon	carbon	NOUN
ftr-343	1046	17	-	-	PUNCT
ftr-343	1046	18	intensive	intensive	ADJ
ftr-343	1046	19	goods	good	NOUN
ftr-343	1046	20	relative	relative	ADJ
ftr-343	1046	21	to	to	ADP
ftr-343	1046	22	a	a	DET
ftr-343	1046	23	country	country	NOUN
ftr-343	1046	24	with	with	ADP
ftr-343	1046	25	a	a	DET
ftr-343	1046	26	carbon	carbon	NOUN
ftr-343	1046	27	price	price	NOUN
ftr-343	1046	28	;	;	PUNCT
ftr-343	1046	29	it	it	PRON
ftr-343	1046	30	produces	produce	VERB
ftr-343	1046	31	at	at	ADP
ftr-343	1046	32	what	what	PRON
ftr-343	1046	33	looks	look	VERB
ftr-343	1046	34	like	like	ADP
ftr-343	1046	35	a	a	DET
ftr-343	1046	36	lower	low	ADJ
ftr-343	1046	37	cost	cost	NOUN
ftr-343	1046	38	160	160	NUM
ftr-343	1046	39	.	.	PUNCT
ftr-343	1047	1	on	on	ADP
ftr-343	1047	2	the	the	DET
ftr-343	1047	3	requirement	requirement	NOUN
ftr-343	1047	4	to	to	PART
ftr-343	1047	5	negotiate	negotiate	VERB
ftr-343	1047	6	,	,	PUNCT
ftr-343	1047	7	see	see	VERB
ftr-343	1047	8	wiers	wier	NOUN
ftr-343	1047	9	,	,	PUNCT
ftr-343	1047	10	supra	supra	PROPN
ftr-343	1047	11	note	note	PROPN
ftr-343	1047	12	118	118	NUM
ftr-343	1047	13	,	,	PUNCT
ftr-343	1047	14	at	at	ADP
ftr-343	1047	15	88	88	NUM
ftr-343	1047	16	-	-	SYM
ftr-343	1047	17	91	91	NUM
ftr-343	1047	18	.	.	PUNCT
ftr-343	1048	1	quick	quick	ADJ
ftr-343	1048	2	notes	note	NOUN
ftr-343	1048	3	that	that	SCONJ
ftr-343	1048	4	the	the	DET
ftr-343	1048	5	unfccc	unfccc	PROPN
ftr-343	1048	6	“	"	PUNCT
ftr-343	1048	7	is	be	AUX
ftr-343	1048	8	less	less	ADV
ftr-343	1048	9	stringent	stringent	ADJ
ftr-343	1048	10	than	than	ADP
ftr-343	1048	11	the	the	DET
ftr-343	1048	12	kyoto	kyoto	PROPN
ftr-343	1048	13	protocol	protocol	PROPN
ftr-343	1048	14	though	though	ADV
ftr-343	1048	15	,	,	PUNCT
ftr-343	1048	16	since	since	SCONJ
ftr-343	1048	17	it	it	PRON
ftr-343	1048	18	only	only	ADV
ftr-343	1048	19	encourages	encourage	VERB
ftr-343	1048	20	developed	developed	ADJ
ftr-343	1048	21	countries	country	NOUN
ftr-343	1048	22	to	to	PART
ftr-343	1048	23	stabilize	stabilize	VERB
ftr-343	1048	24	green	green	PROPN
ftr-343	1048	25	house	house	PROPN
ftr-343	1048	26	gas	gas	NOUN
ftr-343	1048	27	emissions	emission	NOUN
ftr-343	1048	28	without	without	ADP
ftr-343	1048	29	obliging	oblige	VERB
ftr-343	1048	30	them	they	PRON
ftr-343	1048	31	to	to	PART
ftr-343	1048	32	do	do	VERB
ftr-343	1048	33	so	so	ADV
ftr-343	1048	34	.	.	PUNCT
ftr-343	1048	35	”	"	PUNCT
ftr-343	1049	1	quick	quick	ADJ
ftr-343	1049	2	,	,	PUNCT
ftr-343	1049	3	supra	supra	PROPN
ftr-343	1049	4	note	note	NOUN
ftr-343	1049	5	15	15	NUM
ftr-343	1049	6	,	,	PUNCT
ftr-343	1049	7	at	at	ADP
ftr-343	1049	8	169	169	NUM
ftr-343	1049	9	.	.	PUNCT
ftr-343	1050	1	of	of	ADP
ftr-343	1050	2	course	course	NOUN
ftr-343	1050	3	,	,	PUNCT
ftr-343	1050	4	the	the	DET
ftr-343	1050	5	u.s	u.s	PROPN
ftr-343	1050	6	.	.	PROPN
ftr-343	1050	7	ratified	ratify	VERB
ftr-343	1050	8	the	the	DET
ftr-343	1050	9	former	former	ADJ
ftr-343	1050	10	,	,	PUNCT
ftr-343	1050	11	but	but	CCONJ
ftr-343	1050	12	not	not	PART
ftr-343	1050	13	the	the	DET
ftr-343	1050	14	latter	latter	ADJ
ftr-343	1050	15	.	.	PUNCT
ftr-343	1051	1	161	161	NUM
ftr-343	1051	2	.	.	PUNCT
ftr-343	1052	1	tim	tim	PROPN
ftr-343	1052	2	wilson	wilson	PROPN
ftr-343	1052	3	&	&	CCONJ
ftr-343	1052	4	caitlin	caitlin	PROPN
ftr-343	1052	5	brown	brown	PROPN
ftr-343	1052	6	,	,	PUNCT
ftr-343	1052	7	institute	institute	NOUN
ftr-343	1052	8	of	of	ADP
ftr-343	1052	9	public	public	ADJ
ftr-343	1052	10	affairs	affair	NOUN
ftr-343	1052	11	,	,	PUNCT
ftr-343	1052	12	costly	costly	ADJ
ftr-343	1052	13	,	,	PUNCT
ftr-343	1052	14	ineffectual	ineffectual	ADJ
ftr-343	1052	15	,	,	PUNCT
ftr-343	1052	16	and	and	CCONJ
ftr-343	1052	17	protectionist	protectionist	ADJ
ftr-343	1052	18	carbon	carbon	NOUN
ftr-343	1052	19	tariffs	tariff	NOUN
ftr-343	1052	20	:	:	PUNCT
ftr-343	1052	21	why	why	SCONJ
ftr-343	1052	22	carbon	carbon	NOUN
ftr-343	1052	23	tariffs	tariff	NOUN
ftr-343	1052	24	should	should	AUX
ftr-343	1052	25	n’t	not	PART
ftr-343	1052	26	be	be	AUX
ftr-343	1052	27	adopted	adopt	VERB
ftr-343	1052	28	to	to	PART
ftr-343	1052	29	offset	offset	VERB
ftr-343	1052	30	the	the	DET
ftr-343	1052	31	cost	cost	NOUN
ftr-343	1052	32	of	of	ADP
ftr-343	1052	33	carbon	carbon	NOUN
ftr-343	1052	34	8	8	NUM
ftr-343	1052	35	,	,	PUNCT
ftr-343	1052	36	http://sustainabledev.org/wpcontent/uploads/2009/12/carbontariffs.pdf	http://sustainabledev.org/wpcontent/uploads/2009/12/carbontariffs.pdf	PROPN
ftr-343	1052	37	.	.	PUNCT
ftr-343	1053	1	162	162	NUM
ftr-343	1053	2	.	.	PUNCT
ftr-343	1054	1	strangely	strangely	ADV
ftr-343	1054	2	,	,	PUNCT
ftr-343	1054	3	wilson	wilson	PROPN
ftr-343	1054	4	&	&	CCONJ
ftr-343	1054	5	brown	brown	PROPN
ftr-343	1054	6	,	,	PUNCT
ftr-343	1054	7	i	i	PROPN
ftr-343	1054	8	d.	d.	PROPN
ftr-343	1054	9	,	,	PUNCT
ftr-343	1054	10	do	do	AUX
ftr-343	1054	11	not	not	PART
ftr-343	1054	12	make	make	VERB
ftr-343	1054	13	such	such	DET
ftr-343	1054	14	an	an	DET
ftr-343	1054	15	argument	argument	NOUN
ftr-343	1054	16	in	in	ADP
ftr-343	1054	17	criticizing	criticize	VERB
ftr-343	1054	18	btas	bta	NOUN
ftr-343	1054	19	.	.	PUNCT
ftr-343	1055	1	278	278	NUM
ftr-343	1055	2	florida	florida	PROPN
ftr-343	1055	3	tax	tax	NOUN
ftr-343	1055	4	review	review	NOUN
ftr-343	1055	5	[	[	X
ftr-343	1055	6	vol	vol	NOUN
ftr-343	1055	7	.	.	PUNCT
ftr-343	1055	8	11:4	11:4	NUM
ftr-343	1055	9	only	only	ADV
ftr-343	1055	10	because	because	SCONJ
ftr-343	1055	11	the	the	DET
ftr-343	1055	12	nominal	nominal	ADJ
ftr-343	1055	13	price	price	NOUN
ftr-343	1055	14	of	of	ADP
ftr-343	1055	15	the	the	DET
ftr-343	1055	16	good	good	NOUN
ftr-343	1055	17	does	do	AUX
ftr-343	1055	18	not	not	PART
ftr-343	1055	19	include	include	VERB
ftr-343	1055	20	the	the	DET
ftr-343	1055	21	full	full	ADJ
ftr-343	1055	22	costs	cost	NOUN
ftr-343	1055	23	of	of	ADP
ftr-343	1055	24	production.163	production.163	NOUN
ftr-343	1055	25	it	it	PRON
ftr-343	1055	26	seems	seem	VERB
ftr-343	1055	27	reasonable	reasonable	ADJ
ftr-343	1055	28	to	to	PART
ftr-343	1055	29	believe	believe	VERB
ftr-343	1055	30	,	,	PUNCT
ftr-343	1055	31	though	though	SCONJ
ftr-343	1055	32	impossible	impossible	ADJ
ftr-343	1055	33	to	to	PART
ftr-343	1055	34	document	document	VERB
ftr-343	1055	35	,	,	PUNCT
ftr-343	1055	36	that	that	SCONJ
ftr-343	1055	37	most	most	ADJ
ftr-343	1055	38	economists	economist	NOUN
ftr-343	1055	39	would	would	AUX
ftr-343	1055	40	endorse	endorse	VERB
ftr-343	1055	41	the	the	DET
ftr-343	1055	42	latter	latter	ADJ
ftr-343	1055	43	view	view	NOUN
ftr-343	1055	44	.	.	PUNCT
ftr-343	1056	1	if	if	SCONJ
ftr-343	1056	2	it	it	PRON
ftr-343	1056	3	were	be	AUX
ftr-343	1056	4	to	to	PART
ftr-343	1056	5	prevail	prevail	VERB
ftr-343	1056	6	—	—	PUNCT
ftr-343	1056	7	and	and	CCONJ
ftr-343	1056	8	163	163	NUM
ftr-343	1056	9	.	.	PUNCT
ftr-343	1057	1	gilbert	gilbert	PROPN
ftr-343	1057	2	e.	e.	PROPN
ftr-343	1057	3	metcalf	metcalf	PROPN
ftr-343	1057	4	&	&	CCONJ
ftr-343	1057	5	david	david	PROPN
ftr-343	1057	6	weisbach	weisbach	PROPN
ftr-343	1057	7	,	,	PUNCT
ftr-343	1057	8	the	the	DET
ftr-343	1057	9	design	design	NOUN
ftr-343	1057	10	of	of	ADP
ftr-343	1057	11	a	a	DET
ftr-343	1057	12	carbon	carbon	NOUN
ftr-343	1057	13	tax	tax	NOUN
ftr-343	1057	14	,	,	PUNCT
ftr-343	1057	15	33	33	NUM
ftr-343	1057	16	harv	harv	NOUN
ftr-343	1057	17	.	.	PUNCT
ftr-343	1058	1	envt’l	envt’l	PROPN
ftr-343	1058	2	.	.	PUNCT
ftr-343	1059	1	l.	l.	PROPN
ftr-343	1059	2	rev	rev	PROPN
ftr-343	1059	3	.	.	PROPN
ftr-343	1059	4	499	499	NUM
ftr-343	1059	5	,	,	PUNCT
ftr-343	1059	6	504	504	NUM
ftr-343	1059	7	(	(	PUNCT
ftr-343	1059	8	2009	2009	NUM
ftr-343	1059	9	)	)	PUNCT
ftr-343	1059	10	,	,	PUNCT
ftr-343	1059	11	nobel	nobel	PROPN
ftr-343	1059	12	laureate	laureate	PROPN
ftr-343	1059	13	joseph	joseph	PROPN
ftr-343	1059	14	stiglitz	stiglitz	PROPN
ftr-343	1059	15	states	state	VERB
ftr-343	1059	16	this	this	DET
ftr-343	1059	17	argument	argument	NOUN
ftr-343	1059	18	as	as	SCONJ
ftr-343	1059	19	follows	follow	VERB
ftr-343	1059	20	:	:	PUNCT
ftr-343	1059	21	a	a	DET
ftr-343	1059	22	subsidy	subsidy	NOUN
ftr-343	1059	23	means	mean	VERB
ftr-343	1059	24	that	that	SCONJ
ftr-343	1059	25	a	a	DET
ftr-343	1059	26	firm	firm	NOUN
ftr-343	1059	27	does	do	AUX
ftr-343	1059	28	not	not	PART
ftr-343	1059	29	pay	pay	VERB
ftr-343	1059	30	the	the	DET
ftr-343	1059	31	full	full	ADJ
ftr-343	1059	32	costs	cost	NOUN
ftr-343	1059	33	of	of	ADP
ftr-343	1059	34	production	production	NOUN
ftr-343	1059	35	.	.	PUNCT
ftr-343	1060	1	not	not	PART
ftr-343	1060	2	paying	pay	VERB
ftr-343	1060	3	the	the	DET
ftr-343	1060	4	cost	cost	NOUN
ftr-343	1060	5	of	of	ADP
ftr-343	1060	6	damage	damage	NOUN
ftr-343	1060	7	to	to	ADP
ftr-343	1060	8	the	the	DET
ftr-343	1060	9	environment	environment	NOUN
ftr-343	1060	10	is	be	AUX
ftr-343	1060	11	a	a	DET
ftr-343	1060	12	subsidy	subsidy	NOUN
ftr-343	1060	13	,	,	PUNCT
ftr-343	1060	14	just	just	ADV
ftr-343	1060	15	as	as	SCONJ
ftr-343	1060	16	not	not	PART
ftr-343	1060	17	paying	pay	VERB
ftr-343	1060	18	the	the	DET
ftr-343	1060	19	full	full	ADJ
ftr-343	1060	20	costs	cost	NOUN
ftr-343	1060	21	of	of	ADP
ftr-343	1060	22	workers	worker	NOUN
ftr-343	1060	23	would	would	AUX
ftr-343	1060	24	be	be	AUX
ftr-343	1060	25	.	.	PUNCT
ftr-343	1060	26	.	.	PUNCT
ftr-343	1060	27	.	.	PUNCT
ftr-343	1060	28	.	.	PUNCT
ftr-343	1061	1	american	american	ADJ
ftr-343	1061	2	firms	firm	NOUN
ftr-343	1061	3	are	be	AUX
ftr-343	1061	4	being	be	AUX
ftr-343	1061	5	subsidized	subsidize	VERB
ftr-343	1061	6	—	—	PUNCT
ftr-343	1061	7	and	and	CCONJ
ftr-343	1061	8	massively	massively	ADV
ftr-343	1061	9	so	so	ADV
ftr-343	1061	10	.	.	PUNCT
ftr-343	1062	1	there	there	PRON
ftr-343	1062	2	is	be	VERB
ftr-343	1062	3	a	a	DET
ftr-343	1062	4	simple	simple	ADJ
ftr-343	1062	5	remedy	remedy	NOUN
ftr-343	1062	6	:	:	PUNCT
ftr-343	1062	7	other	other	ADJ
ftr-343	1062	8	countries	country	NOUN
ftr-343	1062	9	should	should	AUX
ftr-343	1062	10	prohibit	prohibit	VERB
ftr-343	1062	11	the	the	DET
ftr-343	1062	12	importation	importation	NOUN
ftr-343	1062	13	of	of	ADP
ftr-343	1062	14	american	american	ADJ
ftr-343	1062	15	goods	good	NOUN
ftr-343	1062	16	produced	produce	VERB
ftr-343	1062	17	using	use	VERB
ftr-343	1062	18	energy	energy	NOUN
ftr-343	1062	19	intensive	intensive	ADJ
ftr-343	1062	20	technologies	technology	NOUN
ftr-343	1062	21	,	,	PUNCT
ftr-343	1062	22	or	or	CCONJ
ftr-343	1062	23	,	,	PUNCT
ftr-343	1062	24	at	at	ADP
ftr-343	1062	25	the	the	DET
ftr-343	1062	26	very	very	ADV
ftr-343	1062	27	least	least	ADJ
ftr-343	1062	28	,	,	PUNCT
ftr-343	1062	29	impose	impose	VERB
ftr-343	1062	30	a	a	DET
ftr-343	1062	31	high	high	ADJ
ftr-343	1062	32	tax	tax	NOUN
ftr-343	1062	33	on	on	ADP
ftr-343	1062	34	them	they	PRON
ftr-343	1062	35	,	,	PUNCT
ftr-343	1062	36	to	to	PART
ftr-343	1062	37	offset	offset	VERB
ftr-343	1062	38	the	the	DET
ftr-343	1062	39	subsidy	subsidy	NOUN
ftr-343	1062	40	that	that	PRON
ftr-343	1062	41	those	those	DET
ftr-343	1062	42	goods	good	NOUN
ftr-343	1062	43	currently	currently	ADV
ftr-343	1062	44	are	be	AUX
ftr-343	1062	45	receiving	receive	VERB
ftr-343	1062	46	.	.	PUNCT
ftr-343	1062	47	.	.	PUNCT
ftr-343	1062	48	.	.	PUNCT
ftr-343	1062	49	.	.	PUNCT
ftr-343	1063	1	energy	energy	NOUN
ftr-343	1063	2	tariffs	tariff	NOUN
ftr-343	1063	3	would	would	AUX
ftr-343	1063	4	simply	simply	ADV
ftr-343	1063	5	restore	restore	VERB
ftr-343	1063	6	balance	balance	NOUN
ftr-343	1063	7	—	—	PUNCT
ftr-343	1063	8	and	and	CCONJ
ftr-343	1063	9	at	at	ADP
ftr-343	1063	10	the	the	DET
ftr-343	1063	11	same	same	ADJ
ftr-343	1063	12	time	time	NOUN
ftr-343	1063	13	provide	provide	VERB
ftr-343	1063	14	strong	strong	ADJ
ftr-343	1063	15	incentives	incentive	NOUN
ftr-343	1063	16	for	for	SCONJ
ftr-343	1063	17	the	the	DET
ftr-343	1063	18	united	united	PROPN
ftr-343	1063	19	states	states	PROPN
ftr-343	1063	20	to	to	PART
ftr-343	1063	21	do	do	VERB
ftr-343	1063	22	what	what	PRON
ftr-343	1063	23	it	it	PRON
ftr-343	1063	24	should	should	AUX
ftr-343	1063	25	have	have	AUX
ftr-343	1063	26	been	be	AUX
ftr-343	1063	27	doing	do	VERB
ftr-343	1063	28	all	all	ADV
ftr-343	1063	29	along	along	ADV
ftr-343	1063	30	.	.	PUNCT
ftr-343	1064	1	see	see	VERB
ftr-343	1064	2	joseph	joseph	PROPN
ftr-343	1064	3	e.	e.	PROPN
ftr-343	1064	4	stiglitz	stiglitz	PROPN
ftr-343	1064	5	,	,	PUNCT
ftr-343	1064	6	a	a	DET
ftr-343	1064	7	new	new	ADJ
ftr-343	1064	8	agenda	agenda	NOUN
ftr-343	1064	9	for	for	ADP
ftr-343	1064	10	global	global	ADJ
ftr-343	1064	11	warming	warming	NOUN
ftr-343	1064	12	,	,	PUNCT
ftr-343	1064	13	economist	economist	NOUN
ftr-343	1064	14	’s	’s	PART
ftr-343	1064	15	voice	voice	NOUN
ftr-343	1064	16	,	,	PUNCT
ftr-343	1064	17	jul	jul	PROPN
ftr-343	1064	18	.	.	PROPN
ftr-343	1064	19	2006	2006	NUM
ftr-343	1064	20	,	,	PUNCT
ftr-343	1064	21	at	at	ADP
ftr-343	1064	22	2	2	NUM
ftr-343	1064	23	.	.	PUNCT
ftr-343	1064	24	stiglitz	stiglitz	PROPN
ftr-343	1064	25	would	would	AUX
ftr-343	1064	26	actually	actually	ADV
ftr-343	1064	27	go	go	VERB
ftr-343	1064	28	further	far	ADV
ftr-343	1064	29	than	than	ADP
ftr-343	1064	30	merely	merely	ADV
ftr-343	1064	31	imposing	impose	VERB
ftr-343	1064	32	bas	bas	PROPN
ftr-343	1064	33	on	on	ADP
ftr-343	1064	34	trade	trade	NOUN
ftr-343	1064	35	with	with	ADP
ftr-343	1064	36	the	the	DET
ftr-343	1064	37	u.s	u.s	PROPN
ftr-343	1064	38	.	.	PROPN
ftr-343	1064	39	he	he	PRON
ftr-343	1064	40	says	say	VERB
ftr-343	1064	41	,	,	PUNCT
ftr-343	1064	42	“	"	PUNCT
ftr-343	1064	43	japan	japan	PROPN
ftr-343	1064	44	,	,	PUNCT
ftr-343	1064	45	europe	europe	PROPN
ftr-343	1064	46	,	,	PUNCT
ftr-343	1064	47	and	and	CCONJ
ftr-343	1064	48	the	the	DET
ftr-343	1064	49	other	other	ADJ
ftr-343	1064	50	signatories	signatory	NOUN
ftr-343	1064	51	of	of	ADP
ftr-343	1064	52	kyoto	kyoto	NOUN
ftr-343	1064	53	should	should	AUX
ftr-343	1064	54	immediately	immediately	ADV
ftr-343	1064	55	bring	bring	VERB
ftr-343	1064	56	a	a	DET
ftr-343	1064	57	wto	wto	PROPN
ftr-343	1064	58	case	case	NOUN
ftr-343	1064	59	charging	charge	VERB
ftr-343	1064	60	unfair	unfair	ADJ
ftr-343	1064	61	subsidization	subsidization	NOUN
ftr-343	1064	62	.	.	PUNCT
ftr-343	1064	63	”	"	PUNCT
ftr-343	1065	1	i	i	PRON
ftr-343	1065	2	d.	d.	VERB
ftr-343	1065	3	this	this	DET
ftr-343	1065	4	suggestion	suggestion	NOUN
ftr-343	1065	5	,	,	PUNCT
ftr-343	1065	6	while	while	SCONJ
ftr-343	1065	7	perhaps	perhaps	ADV
ftr-343	1065	8	displaying	display	VERB
ftr-343	1065	9	impeccable	impeccable	ADJ
ftr-343	1065	10	economic	economic	ADJ
ftr-343	1065	11	logic	logic	NOUN
ftr-343	1065	12	,	,	PUNCT
ftr-343	1065	13	seems	seem	VERB
ftr-343	1065	14	a	a	DET
ftr-343	1065	15	bit	bit	NOUN
ftr-343	1065	16	farfetched	farfetched	ADJ
ftr-343	1065	17	and	and	CCONJ
ftr-343	1065	18	is	be	AUX
ftr-343	1065	19	inconsistent	inconsistent	ADJ
ftr-343	1065	20	with	with	ADP
ftr-343	1065	21	wto	wto	PROPN
ftr-343	1065	22	jurisprudence	jurisprudence	NOUN
ftr-343	1065	23	.	.	PUNCT
ftr-343	1066	1	referring	refer	VERB
ftr-343	1066	2	to	to	ADP
ftr-343	1066	3	the	the	DET
ftr-343	1066	4	decision	decision	NOUN
ftr-343	1066	5	of	of	ADP
ftr-343	1066	6	the	the	DET
ftr-343	1066	7	appellate	appellate	ADJ
ftr-343	1066	8	body	body	NOUN
ftr-343	1066	9	in	in	ADP
ftr-343	1066	10	united	united	PROPN
ftr-343	1066	11	states	states	PROPN
ftr-343	1066	12	–	–	PUNCT
ftr-343	1066	13	tax	tax	NOUN
ftr-343	1066	14	treatment	treatment	NOUN
ftr-343	1066	15	for	for	ADP
ftr-343	1066	16	“	"	PUNCT
ftr-343	1066	17	foreign	foreign	ADJ
ftr-343	1066	18	sales	sale	NOUN
ftr-343	1066	19	corporations	corporation	NOUN
ftr-343	1066	20	,	,	PUNCT
ftr-343	1066	21	”	"	PUNCT
ftr-343	1066	22	wt	wt	PROPN
ftr-343	1066	23	/	/	SYM
ftr-343	1066	24	ds108	ds108	PROPN
ftr-343	1066	25	/	/	SYM
ftr-343	1066	26	ab	ab	PROPN
ftr-343	1066	27	/	/	SYM
ftr-343	1066	28	r	r	PROPN
ftr-343	1066	29	¶	¶	NUM
ftr-343	1066	30	90	90	NUM
ftr-343	1066	31	,	,	PUNCT
ftr-343	1066	32	(	(	PUNCT
ftr-343	1066	33	adopted	adopt	VERB
ftr-343	1066	34	on	on	ADP
ftr-343	1066	35	mar	mar	PROPN
ftr-343	1066	36	.	.	PROPN
ftr-343	1066	37	20	20	NUM
ftr-343	1066	38	,	,	PUNCT
ftr-343	1066	39	2000	2000	NUM
ftr-343	1066	40	)	)	PUNCT
ftr-343	1066	41	,	,	PUNCT
ftr-343	1066	42	mehling	mehling	NOUN
ftr-343	1066	43	,	,	PUNCT
ftr-343	1066	44	meyer	meyer	PROPN
ftr-343	1066	45	-	-	PUNCT
ftr-343	1066	46	ohlendorf	ohlendorf	PROPN
ftr-343	1066	47	,	,	PUNCT
ftr-343	1066	48	&	&	CCONJ
ftr-343	1066	49	czarnecki	czarnecki	PROPN
ftr-343	1066	50	state	state	NOUN
ftr-343	1066	51	:	:	PUNCT
ftr-343	1066	52	[	[	X
ftr-343	1066	53	t]he	t]he	ADV
ftr-343	1066	54	key	key	ADJ
ftr-343	1066	55	question	question	NOUN
ftr-343	1066	56	is	be	AUX
ftr-343	1066	57	whether	whether	SCONJ
ftr-343	1066	58	the	the	DET
ftr-343	1066	59	failure	failure	NOUN
ftr-343	1066	60	of	of	ADP
ftr-343	1066	61	a	a	DET
ftr-343	1066	62	country	country	NOUN
ftr-343	1066	63	to	to	PART
ftr-343	1066	64	price	price	VERB
ftr-343	1066	65	carbon	carbon	NOUN
ftr-343	1066	66	emissions	emission	NOUN
ftr-343	1066	67	or	or	CCONJ
ftr-343	1066	68	to	to	PART
ftr-343	1066	69	internalize	internalize	VERB
ftr-343	1066	70	the	the	DET
ftr-343	1066	71	full	full	ADJ
ftr-343	1066	72	costs	cost	NOUN
ftr-343	1066	73	of	of	ADP
ftr-343	1066	74	carbon	carbon	NOUN
ftr-343	1066	75	emission	emission	NOUN
ftr-343	1066	76	constitutes	constitute	VERB
ftr-343	1066	77	a	a	DET
ftr-343	1066	78	subsidy	subsidy	NOUN
ftr-343	1066	79	as	as	SCONJ
ftr-343	1066	80	defined	define	VERB
ftr-343	1066	81	in	in	ADP
ftr-343	1066	82	1.1	1.1	NUM
ftr-343	1066	83	(	(	PUNCT
ftr-343	1066	84	a)(1	a)(1	NOUN
ftr-343	1066	85	)	)	PUNCT
ftr-343	1066	86	ascm	ascm	NOUN
ftr-343	1066	87	.	.	PUNCT
ftr-343	1067	1	the	the	DET
ftr-343	1067	2	wto	wto	PROPN
ftr-343	1067	3	appellate	appellate	ADJ
ftr-343	1067	4	body	body	NOUN
ftr-343	1067	5	has	have	AUX
ftr-343	1067	6	ruled	rule	VERB
ftr-343	1067	7	that	that	DET
ftr-343	1067	8	art	art	NOUN
ftr-343	1067	9	.	.	PUNCT
ftr-343	1068	1	1.1	1.1	NUM
ftr-343	1068	2	.	.	PUNCT
ftr-343	1068	3	ascm	ascm	PROPN
ftr-343	1068	4	requires	require	VERB
ftr-343	1068	5	a	a	DET
ftr-343	1068	6	comparison	comparison	NOUN
ftr-343	1068	7	between	between	ADP
ftr-343	1068	8	products	product	NOUN
ftr-343	1068	9	in	in	ADP
ftr-343	1068	10	one	one	NUM
ftr-343	1068	11	single	single	ADJ
ftr-343	1068	12	wto	wto	PROPN
ftr-343	1068	13	member	member	NOUN
ftr-343	1068	14	;	;	PUNCT
ftr-343	1068	15	the	the	DET
ftr-343	1068	16	provision	provision	NOUN
ftr-343	1068	17	does	do	AUX
ftr-343	1068	18	not	not	PART
ftr-343	1068	19	foresee	foresee	VERB
ftr-343	1068	20	a	a	DET
ftr-343	1068	21	comparison	comparison	NOUN
ftr-343	1068	22	between	between	ADP
ftr-343	1068	23	different	different	ADJ
ftr-343	1068	24	wto	wto	PROPN
ftr-343	1068	25	members	member	NOUN
ftr-343	1068	26	,	,	PUNCT
ftr-343	1068	27	for	for	ADP
ftr-343	1068	28	instance	instance	NOUN
ftr-343	1068	29	between	between	ADP
ftr-343	1068	30	wto	wto	PROPN
ftr-343	1068	31	members	member	NOUN
ftr-343	1068	32	with	with	ADP
ftr-343	1068	33	and	and	CCONJ
ftr-343	1068	34	without	without	ADP
ftr-343	1068	35	climate	climate	NOUN
ftr-343	1068	36	change	change	NOUN
ftr-343	1068	37	commitments	commitment	NOUN
ftr-343	1068	38	.	.	PUNCT
ftr-343	1069	1	see	see	VERB
ftr-343	1069	2	michael	michael	PROPN
ftr-343	1069	3	mehling	mehling	PROPN
ftr-343	1069	4	,	,	PUNCT
ftr-343	1069	5	nils	nils	PROPN
ftr-343	1069	6	meyer	meyer	PROPN
ftr-343	1069	7	-	-	PUNCT
ftr-343	1069	8	ohlendorf	ohlendorf	PROPN
ftr-343	1069	9	&	&	CCONJ
ftr-343	1069	10	ralph	ralph	PROPN
ftr-343	1069	11	czarnecki	czarnecki	PROPN
ftr-343	1069	12	,	,	PUNCT
ftr-343	1069	13	international	international	ADJ
ftr-343	1069	14	trade	trade	NOUN
ftr-343	1069	15	policy	policy	NOUN
ftr-343	1069	16	in	in	ADP
ftr-343	1069	17	a	a	DET
ftr-343	1069	18	world	world	NOUN
ftr-343	1069	19	of	of	ADP
ftr-343	1069	20	different	different	ADJ
ftr-343	1069	21	carbon	carbon	NOUN
ftr-343	1069	22	prices	price	NOUN
ftr-343	1069	23	,	,	PUNCT
ftr-343	1069	24	in	in	ADP
ftr-343	1069	25	competitive	competitive	ADJ
ftr-343	1069	26	distortions	distortion	NOUN
ftr-343	1069	27	and	and	CCONJ
ftr-343	1069	28	leakage	leakage	NOUN
ftr-343	1069	29	in	in	ADP
ftr-343	1069	30	a	a	DET
ftr-343	1069	31	world	world	NOUN
ftr-343	1069	32	of	of	ADP
ftr-343	1069	33	different	different	ADJ
ftr-343	1069	34	carbon	carbon	NOUN
ftr-343	1069	35	prices	price	NOUN
ftr-343	1069	36	:	:	PUNCT
ftr-343	1069	37	trade	trade	NOUN
ftr-343	1069	38	,	,	PUNCT
ftr-343	1069	39	competitiveness	competitiveness	NOUN
ftr-343	1069	40	and	and	CCONJ
ftr-343	1069	41	employment	employment	NOUN
ftr-343	1069	42	challenges	challenge	NOUN
ftr-343	1069	43	when	when	SCONJ
ftr-343	1069	44	meeting	meet	VERB
ftr-343	1069	45	the	the	DET
ftr-343	1069	46	post-2012	post-2012	ADJ
ftr-343	1069	47	climate	climate	NOUN
ftr-343	1069	48	commitments	commitment	NOUN
ftr-343	1069	49	in	in	ADP
ftr-343	1069	50	the	the	DET
ftr-343	1069	51	european	european	PROPN
ftr-343	1069	52	union	union	PROPN
ftr-343	1069	53	23	23	NUM
ftr-343	1069	54	-	-	SYM
ftr-343	1069	55	29	29	NUM
ftr-343	1069	56	(	(	PUNCT
ftr-343	1069	57	european	european	ADJ
ftr-343	1069	58	parliament	parliament	NOUN
ftr-343	1069	59	,	,	PUNCT
ftr-343	1069	60	2008	2008	NUM
ftr-343	1069	61	)	)	PUNCT
ftr-343	1069	62	.	.	PUNCT
ftr-343	1070	1	2011	2011	NUM
ftr-343	1070	2	]	]	PUNCT
ftr-343	1070	3	border	border	NOUN
ftr-343	1070	4	adjustments	adjustment	NOUN
ftr-343	1070	5	for	for	ADP
ftr-343	1070	6	carbon	carbon	NOUN
ftr-343	1070	7	taxes	taxis	NOUN
ftr-343	1070	8	279	279	NUM
ftr-343	1070	9	btas	bta	NOUN
ftr-343	1070	10	were	be	AUX
ftr-343	1070	11	not	not	PART
ftr-343	1070	12	imposed	impose	VERB
ftr-343	1070	13	in	in	ADP
ftr-343	1070	14	a	a	DET
ftr-343	1070	15	manner	manner	NOUN
ftr-343	1070	16	that	that	PRON
ftr-343	1070	17	would	would	AUX
ftr-343	1070	18	otherwise	otherwise	ADV
ftr-343	1070	19	create	create	VERB
ftr-343	1070	20	a	a	DET
ftr-343	1070	21	restriction	restriction	NOUN
ftr-343	1070	22	on	on	ADP
ftr-343	1070	23	trade	trade	NOUN
ftr-343	1070	24	,	,	PUNCT
ftr-343	1070	25	an	an	DET
ftr-343	1070	26	article	article	NOUN
ftr-343	1070	27	xx	xx	NUM
ftr-343	1070	28	exception	exception	NOUN
ftr-343	1070	29	might	might	AUX
ftr-343	1070	30	be	be	AUX
ftr-343	1070	31	granted.164	granted.164	NOUN
ftr-343	1070	32	economists	economist	NOUN
ftr-343	1070	33	are	be	AUX
ftr-343	1070	34	not	not	PART
ftr-343	1070	35	the	the	DET
ftr-343	1070	36	only	only	ADJ
ftr-343	1070	37	ones	one	NOUN
ftr-343	1070	38	who	who	PRON
ftr-343	1070	39	disagree	disagree	VERB
ftr-343	1070	40	on	on	ADP
ftr-343	1070	41	the	the	DET
ftr-343	1070	42	case	case	NOUN
ftr-343	1070	43	for	for	ADP
ftr-343	1070	44	border	border	NOUN
ftr-343	1070	45	adjustments	adjustment	NOUN
ftr-343	1070	46	.	.	PUNCT
ftr-343	1071	1	as	as	SCONJ
ftr-343	1071	2	noted	note	VERB
ftr-343	1071	3	earlier	early	ADV
ftr-343	1071	4	,	,	PUNCT
ftr-343	1071	5	divergent	divergent	ADJ
ftr-343	1071	6	views	view	NOUN
ftr-343	1071	7	have	have	AUX
ftr-343	1071	8	been	be	AUX
ftr-343	1071	9	expressed	express	VERB
ftr-343	1071	10	by	by	ADP
ftr-343	1071	11	political	political	ADJ
ftr-343	1071	12	figures	figure	NOUN
ftr-343	1071	13	in	in	ADP
ftr-343	1071	14	the	the	DET
ftr-343	1071	15	eu	eu	PROPN
ftr-343	1071	16	.	.	PROPN
ftr-343	1071	17	french	french	ADJ
ftr-343	1071	18	president	president	PROPN
ftr-343	1071	19	nicolas	nicolas	PROPN
ftr-343	1071	20	sarkozy	sarkozy	PROPN
ftr-343	1071	21	and	and	CCONJ
ftr-343	1071	22	president	president	NOUN
ftr-343	1071	23	of	of	ADP
ftr-343	1071	24	the	the	DET
ftr-343	1071	25	italian	italian	PROPN
ftr-343	1071	26	council	council	PROPN
ftr-343	1071	27	silvio	silvio	PROPN
ftr-343	1071	28	berlusconi	berlusconi	PROPN
ftr-343	1071	29	have	have	AUX
ftr-343	1071	30	been	be	AUX
ftr-343	1071	31	outspoken	outspoken	ADJ
ftr-343	1071	32	in	in	ADP
ftr-343	1071	33	their	their	PRON
ftr-343	1071	34	demands	demand	NOUN
ftr-343	1071	35	for	for	ADP
ftr-343	1071	36	border	border	NOUN
ftr-343	1071	37	adjustments	adjustment	NOUN
ftr-343	1071	38	,	,	PUNCT
ftr-343	1071	39	but	but	CCONJ
ftr-343	1071	40	others	other	NOUN
ftr-343	1071	41	have	have	AUX
ftr-343	1071	42	been	be	AUX
ftr-343	1071	43	equally	equally	ADV
ftr-343	1071	44	vocal	vocal	ADJ
ftr-343	1071	45	in	in	ADP
ftr-343	1071	46	opposing	oppose	VERB
ftr-343	1071	47	them.165	them.165	ADV
ftr-343	1071	48	although	although	SCONJ
ftr-343	1071	49	the	the	DET
ftr-343	1071	50	u.s	u.s	PROPN
ftr-343	1071	51	.	.	PROPN
ftr-343	1071	52	house	house	PROPN
ftr-343	1071	53	of	of	ADP
ftr-343	1071	54	representatives	representative	NOUN
ftr-343	1071	55	has	have	AUX
ftr-343	1071	56	passed	pass	VERB
ftr-343	1071	57	the	the	DET
ftr-343	1071	58	waxman	waxman	PROPN
ftr-343	1071	59	-	-	PUNCT
ftr-343	1071	60	markey	markey	PROPN
ftr-343	1071	61	bill	bill	PROPN
ftr-343	1071	62	and	and	CCONJ
ftr-343	1071	63	democrats	democrats	PROPN
ftr-343	1071	64	have	have	AUX
ftr-343	1071	65	introduced	introduce	VERB
ftr-343	1071	66	similar	similar	ADJ
ftr-343	1071	67	legislation	legislation	NOUN
ftr-343	1071	68	in	in	ADP
ftr-343	1071	69	the	the	DET
ftr-343	1071	70	u.s	u.s	PROPN
ftr-343	1071	71	.	.	PROPN
ftr-343	1071	72	senate	senate	PROPN
ftr-343	1071	73	,	,	PUNCT
ftr-343	1071	74	opposition	opposition	NOUN
ftr-343	1071	75	by	by	ADP
ftr-343	1071	76	republicans	republicans	PROPN
ftr-343	1071	77	makes	make	VERB
ftr-343	1071	78	its	its	PRON
ftr-343	1071	79	enactment	enactment	NOUN
ftr-343	1071	80	unlikely	unlikely	ADJ
ftr-343	1071	81	.	.	PUNCT
ftr-343	1072	1	of	of	ADP
ftr-343	1072	2	course	course	NOUN
ftr-343	1072	3	,	,	PUNCT
ftr-343	1072	4	spokespersons	spokesperson	NOUN
ftr-343	1072	5	for	for	ADP
ftr-343	1072	6	developing	develop	VERB
ftr-343	1072	7	countries	country	NOUN
ftr-343	1072	8	have	have	AUX
ftr-343	1072	9	strongly	strongly	ADV
ftr-343	1072	10	opposed	oppose	VERB
ftr-343	1072	11	bas.166	bas.166	NOUN
ftr-343	1072	12	advocates	advocate	NOUN
ftr-343	1072	13	of	of	ADP
ftr-343	1072	14	bas	bas	PROPN
ftr-343	1072	15	stress	stress	VERB
ftr-343	1072	16	the	the	DET
ftr-343	1072	17	need	need	NOUN
ftr-343	1072	18	to	to	PART
ftr-343	1072	19	be	be	AUX
ftr-343	1072	20	sure	sure	ADJ
ftr-343	1072	21	that	that	SCONJ
ftr-343	1072	22	such	such	ADJ
ftr-343	1072	23	measures	measure	NOUN
ftr-343	1072	24	do	do	AUX
ftr-343	1072	25	not	not	PART
ftr-343	1072	26	violate	violate	VERB
ftr-343	1072	27	the	the	DET
ftr-343	1072	28	international	international	ADJ
ftr-343	1072	29	trade	trade	NOUN
ftr-343	1072	30	rules	rule	NOUN
ftr-343	1072	31	,	,	PUNCT
ftr-343	1072	32	and	and	CCONJ
ftr-343	1072	33	pains	pain	NOUN
ftr-343	1072	34	have	have	AUX
ftr-343	1072	35	been	be	AUX
ftr-343	1072	36	taken	take	VERB
ftr-343	1072	37	in	in	ADP
ftr-343	1072	38	drafting	draft	VERB
ftr-343	1072	39	some	some	DET
ftr-343	1072	40	proposals	proposal	NOUN
ftr-343	1072	41	for	for	SCONJ
ftr-343	1072	42	bas	bas	PROPN
ftr-343	1072	43	to	to	PART
ftr-343	1072	44	achieve	achieve	VERB
ftr-343	1072	45	this	this	DET
ftr-343	1072	46	result	result	NOUN
ftr-343	1072	47	.	.	PUNCT
ftr-343	1073	1	it	it	PRON
ftr-343	1073	2	is	be	AUX
ftr-343	1073	3	necessary	necessary	ADJ
ftr-343	1073	4	to	to	PART
ftr-343	1073	5	emphasize	emphasize	VERB
ftr-343	1073	6	carbon	carbon	NOUN
ftr-343	1073	7	leakage	leakage	NOUN
ftr-343	1073	8	,	,	PUNCT
ftr-343	1073	9	which	which	PRON
ftr-343	1073	10	is	be	AUX
ftr-343	1073	11	a	a	DET
ftr-343	1073	12	question	question	NOUN
ftr-343	1073	13	of	of	ADP
ftr-343	1073	14	global	global	ADJ
ftr-343	1073	15	emissions	emission	NOUN
ftr-343	1073	16	that	that	PRON
ftr-343	1073	17	has	have	VERB
ftr-343	1073	18	salience	salience	NOUN
ftr-343	1073	19	under	under	ADP
ftr-343	1073	20	paragraph	paragraph	NOUN
ftr-343	1073	21	(	(	PUNCT
ftr-343	1073	22	g	g	NOUN
ftr-343	1073	23	)	)	PUNCT
ftr-343	1073	24	of	of	ADP
ftr-343	1073	25	article	article	NOUN
ftr-343	1073	26	xx	xx	NUM
ftr-343	1073	27	,	,	PUNCT
ftr-343	1073	28	and	and	CCONJ
ftr-343	1073	29	not	not	PART
ftr-343	1073	30	loss	loss	NOUN
ftr-343	1073	31	of	of	ADP
ftr-343	1073	32	competitiveness	competitiveness	NOUN
ftr-343	1073	33	,	,	PUNCT
ftr-343	1073	34	which	which	PRON
ftr-343	1073	35	does	do	AUX
ftr-343	1073	36	not.167	not.167	VERB
ftr-343	1073	37	it	it	PRON
ftr-343	1073	38	is	be	AUX
ftr-343	1073	39	not	not	PART
ftr-343	1073	40	clear	clear	ADJ
ftr-343	1073	41	how	how	SCONJ
ftr-343	1073	42	the	the	DET
ftr-343	1073	43	wto	wto	PROPN
ftr-343	1073	44	would	would	AUX
ftr-343	1073	45	balance	balance	VERB
ftr-343	1073	46	the	the	DET
ftr-343	1073	47	economic	economic	ADJ
ftr-343	1073	48	case	case	NOUN
ftr-343	1073	49	for	for	ADP
ftr-343	1073	50	bas	bas	PROPN
ftr-343	1073	51	based	base	VERB
ftr-343	1073	52	on	on	ADP
ftr-343	1073	53	the	the	DET
ftr-343	1073	54	principles	principle	NOUN
ftr-343	1073	55	metcalf	metcalf	NOUN
ftr-343	1073	56	and	and	CCONJ
ftr-343	1073	57	weisbach	weisbach	NOUN
ftr-343	1073	58	set	set	VERB
ftr-343	1073	59	forth	forth	ADV
ftr-343	1073	60	and	and	CCONJ
ftr-343	1073	61	concerns	concern	NOUN
ftr-343	1073	62	for	for	ADP
ftr-343	1073	63	carbon	carbon	NOUN
ftr-343	1073	64	leakage	leakage	NOUN
ftr-343	1073	65	expressed	express	VERB
ftr-343	1073	66	in	in	ADP
ftr-343	1073	67	official	official	ADJ
ftr-343	1073	68	documents	document	NOUN
ftr-343	1073	69	against	against	ADP
ftr-343	1073	70	concerns	concern	NOUN
ftr-343	1073	71	about	about	ADP
ftr-343	1073	72	164	164	NUM
ftr-343	1073	73	.	.	PUNCT
ftr-343	1074	1	avner	avner	PROPN
ftr-343	1074	2	draws	draw	VERB
ftr-343	1074	3	a	a	DET
ftr-343	1074	4	distinction	distinction	NOUN
ftr-343	1074	5	between	between	ADP
ftr-343	1074	6	bas	bas	PROPN
ftr-343	1074	7	that	that	PRON
ftr-343	1074	8	are	be	AUX
ftr-343	1074	9	enacted	enact	VERB
ftr-343	1074	10	alongside	alongside	ADP
ftr-343	1074	11	the	the	DET
ftr-343	1074	12	requirement	requirement	NOUN
ftr-343	1074	13	that	that	SCONJ
ftr-343	1074	14	domestic	domestic	ADJ
ftr-343	1074	15	producers	producer	NOUN
ftr-343	1074	16	hold	hold	VERB
ftr-343	1074	17	emissions	emission	NOUN
ftr-343	1074	18	permits	permit	NOUN
ftr-343	1074	19	,	,	PUNCT
ftr-343	1074	20	as	as	ADP
ftr-343	1074	21	part	part	NOUN
ftr-343	1074	22	of	of	ADP
ftr-343	1074	23	a	a	DET
ftr-343	1074	24	package	package	NOUN
ftr-343	1074	25	,	,	PUNCT
ftr-343	1074	26	and	and	CCONJ
ftr-343	1074	27	those	those	PRON
ftr-343	1074	28	that	that	PRON
ftr-343	1074	29	are	be	AUX
ftr-343	1074	30	enacted	enact	VERB
ftr-343	1074	31	subsequent	subsequent	ADJ
ftr-343	1074	32	to	to	ADP
ftr-343	1074	33	enactment	enactment	NOUN
ftr-343	1074	34	of	of	ADP
ftr-343	1074	35	the	the	DET
ftr-343	1074	36	domestic	domestic	ADJ
ftr-343	1074	37	measures	measure	NOUN
ftr-343	1074	38	,	,	PUNCT
ftr-343	1074	39	arguing	argue	VERB
ftr-343	1074	40	that	that	SCONJ
ftr-343	1074	41	only	only	ADV
ftr-343	1074	42	the	the	DET
ftr-343	1074	43	latter	latter	ADJ
ftr-343	1074	44	should	should	AUX
ftr-343	1074	45	be	be	AUX
ftr-343	1074	46	considered	consider	VERB
ftr-343	1074	47	protectionist	protectionist	ADJ
ftr-343	1074	48	.	.	PUNCT
ftr-343	1075	1	avner	avner	PROPN
ftr-343	1075	2	,	,	PUNCT
ftr-343	1075	3	supra	supra	PROPN
ftr-343	1075	4	note	note	PROPN
ftr-343	1075	5	15	15	NUM
ftr-343	1075	6	,	,	PUNCT
ftr-343	1075	7	at	at	ADP
ftr-343	1075	8	39	39	NUM
ftr-343	1075	9	.	.	PUNCT
ftr-343	1076	1	this	this	DET
ftr-343	1076	2	formalistic	formalistic	ADJ
ftr-343	1076	3	distinction	distinction	NOUN
ftr-343	1076	4	seems	seem	VERB
ftr-343	1076	5	unconvincing	unconvincing	ADJ
ftr-343	1076	6	.	.	PUNCT
ftr-343	1077	1	165	165	NUM
ftr-343	1077	2	.	.	PUNCT
ftr-343	1078	1	supra	supra	PROPN
ftr-343	1078	2	note	note	PROPN
ftr-343	1078	3	6	6	NUM
ftr-343	1078	4	.	.	NOUN
ftr-343	1078	5	166	166	NUM
ftr-343	1078	6	.	.	PUNCT
ftr-343	1079	1	houser	houser	PROPN
ftr-343	1079	2	,	,	PUNCT
ftr-343	1079	3	supra	supra	PROPN
ftr-343	1079	4	note	note	NOUN
ftr-343	1079	5	2	2	NUM
ftr-343	1079	6	.	.	NOUN
ftr-343	1079	7	167	167	NUM
ftr-343	1079	8	.	.	PUNCT
ftr-343	1080	1	bordoff	bordoff	PROPN
ftr-343	1080	2	has	have	AUX
ftr-343	1080	3	noted	note	VERB
ftr-343	1080	4	that	that	SCONJ
ftr-343	1080	5	there	there	PRON
ftr-343	1080	6	is	be	VERB
ftr-343	1080	7	a	a	DET
ftr-343	1080	8	sound	sound	ADJ
ftr-343	1080	9	reason	reason	NOUN
ftr-343	1080	10	why	why	SCONJ
ftr-343	1080	11	a	a	DET
ftr-343	1080	12	nation	nation	NOUN
ftr-343	1080	13	may	may	AUX
ftr-343	1080	14	introduce	introduce	VERB
ftr-343	1080	15	import	import	NOUN
ftr-343	1080	16	bas	bas	PROPN
ftr-343	1080	17	based	base	VERB
ftr-343	1080	18	on	on	ADP
ftr-343	1080	19	the	the	DET
ftr-343	1080	20	carbon	carbon	NOUN
ftr-343	1080	21	intensity	intensity	NOUN
ftr-343	1080	22	of	of	ADP
ftr-343	1080	23	imports	import	NOUN
ftr-343	1080	24	(	(	PUNCT
ftr-343	1080	25	to	to	PART
ftr-343	1080	26	reduce	reduce	VERB
ftr-343	1080	27	carbon	carbon	NOUN
ftr-343	1080	28	leakage	leakage	NOUN
ftr-343	1080	29	)	)	PUNCT
ftr-343	1080	30	and	and	CCONJ
ftr-343	1080	31	an	an	DET
ftr-343	1080	32	equally	equally	ADV
ftr-343	1080	33	sound	sound	ADJ
ftr-343	1080	34	reason	reason	NOUN
ftr-343	1080	35	that	that	SCONJ
ftr-343	1080	36	they	they	PRON
ftr-343	1080	37	may	may	AUX
ftr-343	1080	38	limit	limit	VERB
ftr-343	1080	39	bas	bas	PROPN
ftr-343	1080	40	to	to	PART
ftr-343	1080	41	trade	trade	VERB
ftr-343	1080	42	with	with	ADP
ftr-343	1080	43	countries	country	NOUN
ftr-343	1080	44	that	that	PRON
ftr-343	1080	45	have	have	VERB
ftr-343	1080	46	comparably	comparably	ADV
ftr-343	1080	47	effective	effective	ADJ
ftr-343	1080	48	climate	climate	NOUN
ftr-343	1080	49	policies	policy	NOUN
ftr-343	1080	50	(	(	PUNCT
ftr-343	1080	51	lack	lack	NOUN
ftr-343	1080	52	of	of	ADP
ftr-343	1080	53	concern	concern	NOUN
ftr-343	1080	54	about	about	ADP
ftr-343	1080	55	carbon	carbon	NOUN
ftr-343	1080	56	leakage	leakage	NOUN
ftr-343	1080	57	to	to	ADP
ftr-343	1080	58	them	they	PRON
ftr-343	1080	59	)	)	PUNCT
ftr-343	1080	60	.	.	PUNCT
ftr-343	1081	1	bordoff	bordoff	PROPN
ftr-343	1081	2	,	,	PUNCT
ftr-343	1081	3	supra	supra	PROPN
ftr-343	1081	4	note	note	VERB
ftr-343	1081	5	15	15	NUM
ftr-343	1081	6	at	at	ADP
ftr-343	1081	7	51	51	NUM
ftr-343	1081	8	.	.	PUNCT
ftr-343	1082	1	but	but	CCONJ
ftr-343	1082	2	he	he	PRON
ftr-343	1082	3	also	also	ADV
ftr-343	1082	4	warns	warn	VERB
ftr-343	1082	5	,	,	PUNCT
ftr-343	1082	6	that	that	SCONJ
ftr-343	1082	7	“	"	PUNCT
ftr-343	1082	8	there	there	PRON
ftr-343	1082	9	is	be	VERB
ftr-343	1082	10	no	no	DET
ftr-343	1082	11	exception	exception	NOUN
ftr-343	1082	12	in	in	ADP
ftr-343	1082	13	article	article	NOUN
ftr-343	1082	14	xx	xx	NUM
ftr-343	1082	15	for	for	ADP
ftr-343	1082	16	preserving	preserve	VERB
ftr-343	1082	17	the	the	DET
ftr-343	1082	18	health	health	NOUN
ftr-343	1082	19	of	of	ADP
ftr-343	1082	20	u.s	u.s	PROPN
ftr-343	1082	21	.	.	PROPN
ftr-343	1082	22	firms	firm	NOUN
ftr-343	1082	23	,	,	PUNCT
ftr-343	1082	24	only	only	ADV
ftr-343	1082	25	the	the	DET
ftr-343	1082	26	environment	environment	NOUN
ftr-343	1082	27	.	.	PUNCT
ftr-343	1082	28	.	.	PUNCT
ftr-343	1082	29	.	.	PUNCT
ftr-343	1082	30	.	.	PUNCT
ftr-343	1082	31	”	"	PUNCT
ftr-343	1083	1	i	i	PRON
ftr-343	1083	2	d.	d.	VERB
ftr-343	1083	3	at	at	ADP
ftr-343	1083	4	52	52	NUM
ftr-343	1083	5	.	.	PUNCT
ftr-343	1084	1	similarly	similarly	ADV
ftr-343	1084	2	,	,	PUNCT
ftr-343	1084	3	quick	quick	ADJ
ftr-343	1084	4	states	state	NOUN
ftr-343	1084	5	,	,	PUNCT
ftr-343	1084	6	“	"	PUNCT
ftr-343	1084	7	the	the	DET
ftr-343	1084	8	protection	protection	NOUN
ftr-343	1084	9	of	of	ADP
ftr-343	1084	10	the	the	DET
ftr-343	1084	11	industry	industry	NOUN
ftr-343	1084	12	’s	’s	PART
ftr-343	1084	13	competitiveness	competitiveness	NOUN
ftr-343	1084	14	is	be	AUX
ftr-343	1084	15	,	,	PUNCT
ftr-343	1084	16	however	however	ADV
ftr-343	1084	17	,	,	PUNCT
ftr-343	1084	18	not	not	PART
ftr-343	1084	19	foreseen	foresee	VERB
ftr-343	1084	20	among	among	ADP
ftr-343	1084	21	the	the	DET
ftr-343	1084	22	exception	exception	NOUN
ftr-343	1084	23	provided	provide	VERB
ftr-343	1084	24	for	for	ADP
ftr-343	1084	25	by	by	ADP
ftr-343	1084	26	article	article	NOUN
ftr-343	1084	27	xx	xx	NUM
ftr-343	1084	28	gatt	gatt	PROPN
ftr-343	1084	29	as	as	SCONJ
ftr-343	1084	30	it	it	PRON
ftr-343	1084	31	would	would	AUX
ftr-343	1084	32	undermine	undermine	VERB
ftr-343	1084	33	the	the	DET
ftr-343	1084	34	economic	economic	ADJ
ftr-343	1084	35	rationale	rationale	NOUN
ftr-343	1084	36	of	of	ADP
ftr-343	1084	37	the	the	DET
ftr-343	1084	38	wto	wto	PROPN
ftr-343	1084	39	.	.	PUNCT
ftr-343	1084	40	.	.	PUNCT
ftr-343	1084	41	.	.	PUNCT
ftr-343	1085	1	.	.	PUNCT
ftr-343	1085	2	”	"	PUNCT
ftr-343	1086	1	quick	quick	ADJ
ftr-343	1086	2	,	,	PUNCT
ftr-343	1086	3	supra	supra	PROPN
ftr-343	1086	4	note	note	NOUN
ftr-343	1086	5	15	15	NUM
ftr-343	1086	6	,	,	PUNCT
ftr-343	1086	7	at	at	ADP
ftr-343	1086	8	169	169	NUM
ftr-343	1086	9	.	.	PUNCT
ftr-343	1087	1	pauwelyn	pauwelyn	NOUN
ftr-343	1087	2	observes	observe	VERB
ftr-343	1087	3	,	,	PUNCT
ftr-343	1087	4	“	"	PUNCT
ftr-343	1087	5	arguments	argument	NOUN
ftr-343	1087	6	or	or	CCONJ
ftr-343	1087	7	indications	indication	NOUN
ftr-343	1087	8	of	of	ADP
ftr-343	1087	9	economic	economic	ADJ
ftr-343	1087	10	competitiveness	competitiveness	NOUN
ftr-343	1087	11	concerns	concern	NOUN
ftr-343	1087	12	or	or	CCONJ
ftr-343	1087	13	leveling	leveling	NOUN
ftr-343	1087	14	of	of	ADP
ftr-343	1087	15	the	the	DET
ftr-343	1087	16	economic	economic	ADJ
ftr-343	1087	17	playing	playing	NOUN
ftr-343	1087	18	field	field	NOUN
ftr-343	1087	19	between	between	ADP
ftr-343	1087	20	,	,	PUNCT
ftr-343	1087	21	say	say	INTJ
ftr-343	1087	22	,	,	PUNCT
ftr-343	1087	23	u.s	u.s	PROPN
ftr-343	1087	24	.	.	PROPN
ftr-343	1087	25	and	and	CCONJ
ftr-343	1087	26	chinese	chinese	ADJ
ftr-343	1087	27	steel	steel	NOUN
ftr-343	1087	28	,	,	PUNCT
ftr-343	1087	29	will	will	AUX
ftr-343	1087	30	not	not	PART
ftr-343	1087	31	carry	carry	VERB
ftr-343	1087	32	much	much	ADJ
ftr-343	1087	33	weight	weight	NOUN
ftr-343	1087	34	in	in	ADP
ftr-343	1087	35	the	the	DET
ftr-343	1087	36	wto	wto	PROPN
ftr-343	1087	37	;	;	PUNCT
ftr-343	1087	38	on	on	ADP
ftr-343	1087	39	the	the	DET
ftr-343	1087	40	contrary	contrary	NOUN
ftr-343	1087	41	,	,	PUNCT
ftr-343	1087	42	they	they	PRON
ftr-343	1087	43	would	would	AUX
ftr-343	1087	44	most	most	ADV
ftr-343	1087	45	likely	likely	ADV
ftr-343	1087	46	be	be	AUX
ftr-343	1087	47	used	use	VERB
ftr-343	1087	48	in	in	ADP
ftr-343	1087	49	support	support	NOUN
ftr-343	1087	50	of	of	ADP
ftr-343	1087	51	a	a	DET
ftr-343	1087	52	finding	finding	NOUN
ftr-343	1087	53	that	that	SCONJ
ftr-343	1087	54	u.s	u.s	PROPN
ftr-343	1087	55	.	.	PROPN
ftr-343	1087	56	legislation	legislation	NOUN
ftr-343	1087	57	is	be	AUX
ftr-343	1087	58	protectionist	protectionist	ADJ
ftr-343	1087	59	or	or	CCONJ
ftr-343	1087	60	discriminatory	discriminatory	ADJ
ftr-343	1087	61	and	and	CCONJ
ftr-343	1087	62	,	,	PUNCT
ftr-343	1087	63	therefore	therefore	ADV
ftr-343	1087	64	,	,	PUNCT
ftr-343	1087	65	violates	violate	VERB
ftr-343	1087	66	the	the	DET
ftr-343	1087	67	wto	wto	PROPN
ftr-343	1087	68	treaty	treaty	NOUN
ftr-343	1087	69	.	.	PUNCT
ftr-343	1087	70	”	"	PUNCT
ftr-343	1088	1	pauwelyn	pauwelyn	ADJ
ftr-343	1088	2	,	,	PUNCT
ftr-343	1088	3	testimony	testimony	NOUN
ftr-343	1088	4	,	,	PUNCT
ftr-343	1088	5	supra	supra	PROPN
ftr-343	1088	6	note	note	NOUN
ftr-343	1088	7	15	15	NUM
ftr-343	1088	8	,	,	PUNCT
ftr-343	1088	9	at	at	ADP
ftr-343	1088	10	14	14	NUM
ftr-343	1088	11	.	.	PUNCT
ftr-343	1089	1	see	see	VERB
ftr-343	1089	2	also	also	ADV
ftr-343	1089	3	hufbauer	hufbauer	PROPN
ftr-343	1089	4	,	,	PUNCT
ftr-343	1089	5	charnovitz	charnovitz	PROPN
ftr-343	1089	6	&	&	CCONJ
ftr-343	1089	7	kim	kim	PROPN
ftr-343	1089	8	,	,	PUNCT
ftr-343	1089	9	supra	supra	PROPN
ftr-343	1089	10	note	note	NOUN
ftr-343	1089	11	9	9	NUM
ftr-343	1089	12	,	,	PUNCT
ftr-343	1089	13	at	at	ADP
ftr-343	1089	14	49	49	NUM
ftr-343	1089	15	.	.	PUNCT
ftr-343	1090	1	280	280	NUM
ftr-343	1090	2	florida	florida	PROPN
ftr-343	1090	3	tax	tax	NOUN
ftr-343	1090	4	review	review	NOUN
ftr-343	1090	5	[	[	X
ftr-343	1090	6	vol	vol	NOUN
ftr-343	1090	7	.	.	PUNCT
ftr-343	1091	1	11:4	11:4	NUM
ftr-343	1091	2	economic	economic	ADJ
ftr-343	1091	3	disadvantage	disadvantage	NOUN
ftr-343	1091	4	also	also	ADV
ftr-343	1091	5	mentioned	mention	VERB
ftr-343	1091	6	in	in	ADP
ftr-343	1091	7	official	official	ADJ
ftr-343	1091	8	documents168	documents168	PROPN
ftr-343	1091	9	and	and	CCONJ
ftr-343	1091	10	the	the	DET
ftr-343	1091	11	cries	cry	NOUN
ftr-343	1091	12	for	for	ADP
ftr-343	1091	13	protection	protection	NOUN
ftr-343	1091	14	from	from	ADP
ftr-343	1091	15	unfair	unfair	ADJ
ftr-343	1091	16	competition	competition	NOUN
ftr-343	1091	17	that	that	PRON
ftr-343	1091	18	fill	fill	VERB
ftr-343	1091	19	the	the	DET
ftr-343	1091	20	popular	popular	ADJ
ftr-343	1091	21	press	press	NOUN
ftr-343	1091	22	.	.	PUNCT
ftr-343	1092	1	ponnambalam	ponnambalam	PROPN
ftr-343	1092	2	,	,	PUNCT
ftr-343	1092	3	suggests	suggest	VERB
ftr-343	1092	4	that	that	SCONJ
ftr-343	1092	5	if	if	SCONJ
ftr-343	1092	6	the	the	DET
ftr-343	1092	7	wto	wto	PROPN
ftr-343	1092	8	were	be	AUX
ftr-343	1092	9	to	to	PART
ftr-343	1092	10	focus	focus	VERB
ftr-343	1092	11	on	on	ADP
ftr-343	1092	12	the	the	DET
ftr-343	1092	13	“	"	PUNCT
ftr-343	1092	14	true	true	ADJ
ftr-343	1092	15	purpose	purpose	NOUN
ftr-343	1092	16	”	"	PUNCT
ftr-343	1092	17	of	of	ADP
ftr-343	1092	18	bas	bas	PROPN
ftr-343	1092	19	for	for	ADP
ftr-343	1092	20	a	a	DET
ftr-343	1092	21	u.s	u.s	PROPN
ftr-343	1092	22	.	.	PROPN
ftr-343	1092	23	cap	cap	PROPN
ftr-343	1092	24	and	and	CCONJ
ftr-343	1092	25	trade	trade	NOUN
ftr-343	1092	26	system	system	NOUN
ftr-343	1092	27	,	,	PUNCT
ftr-343	1092	28	as	as	SCONJ
ftr-343	1092	29	it	it	PRON
ftr-343	1092	30	did	do	VERB
ftr-343	1092	31	in	in	ADP
ftr-343	1092	32	brazil	brazil	PROPN
ftr-343	1092	33	–	–	PUNCT
ftr-343	1092	34	tyres	tyre	NOUN
ftr-343	1092	35	,	,	PUNCT
ftr-343	1092	36	it	it	PRON
ftr-343	1092	37	would	would	AUX
ftr-343	1092	38	not	not	PART
ftr-343	1092	39	grant	grant	VERB
ftr-343	1092	40	an	an	DET
ftr-343	1092	41	article	article	NOUN
ftr-343	1092	42	xx	xx	NUM
ftr-343	1092	43	exception.169	exception.169	PROPN
ftr-343	1092	44	3	3	X
ftr-343	1092	45	.	.	PUNCT
ftr-343	1093	1	the	the	DET
ftr-343	1093	2	importance	importance	NOUN
ftr-343	1093	3	of	of	ADP
ftr-343	1093	4	design	design	NOUN
ftr-343	1093	5	many	many	ADJ
ftr-343	1093	6	have	have	AUX
ftr-343	1093	7	noted	note	VERB
ftr-343	1093	8	the	the	DET
ftr-343	1093	9	importance	importance	NOUN
ftr-343	1093	10	of	of	ADP
ftr-343	1093	11	how	how	SCONJ
ftr-343	1093	12	bas	bas	X
ftr-343	1093	13	are	be	AUX
ftr-343	1093	14	designed	design	VERB
ftr-343	1093	15	.	.	PUNCT
ftr-343	1094	1	for	for	ADP
ftr-343	1094	2	example	example	NOUN
ftr-343	1094	3	,	,	PUNCT
ftr-343	1094	4	cosbey	cosbey	NOUN
ftr-343	1094	5	has	have	AUX
ftr-343	1094	6	stated	state	VERB
ftr-343	1094	7	,	,	PUNCT
ftr-343	1094	8	“	"	PUNCT
ftr-343	1094	9	it	it	PRON
ftr-343	1094	10	is	be	AUX
ftr-343	1094	11	impossible	impossible	ADJ
ftr-343	1094	12	to	to	PART
ftr-343	1094	13	say	say	VERB
ftr-343	1094	14	in	in	ADP
ftr-343	1094	15	the	the	DET
ftr-343	1094	16	abstract	abstract	ADJ
ftr-343	1095	1	whether	whether	SCONJ
ftr-343	1095	2	bca	bca	PROPN
ftr-343	1095	3	[	[	X
ftr-343	1095	4	border	border	NOUN
ftr-343	1095	5	carbon	carbon	NOUN
ftr-343	1095	6	adjustments	adjustment	NOUN
ftr-343	1095	7	]	]	PUNCT
ftr-343	1095	8	would	would	AUX
ftr-343	1095	9	or	or	CCONJ
ftr-343	1095	10	would	would	AUX
ftr-343	1095	11	not	not	PART
ftr-343	1095	12	breach	breach	VERB
ftr-343	1095	13	wto	wto	PROPN
ftr-343	1095	14	obligations	obligation	NOUN
ftr-343	1095	15	,	,	PUNCT
ftr-343	1095	16	since	since	SCONJ
ftr-343	1095	17	any	any	DET
ftr-343	1095	18	such	such	ADJ
ftr-343	1095	19	judgment	judgment	NOUN
ftr-343	1095	20	would	would	AUX
ftr-343	1095	21	depend	depend	VERB
ftr-343	1095	22	fundamentally	fundamentally	ADV
ftr-343	1095	23	on	on	ADP
ftr-343	1095	24	how	how	SCONJ
ftr-343	1095	25	the	the	DET
ftr-343	1095	26	scheme	scheme	NOUN
ftr-343	1095	27	was	be	AUX
ftr-343	1095	28	designed	design	VERB
ftr-343	1095	29	.	.	PUNCT
ftr-343	1096	1	”170	”170	PUNCT
ftr-343	1096	2	similarly	similarly	ADV
ftr-343	1096	3	,	,	PUNCT
ftr-343	1096	4	godard	godard	PROPN
ftr-343	1096	5	says	say	VERB
ftr-343	1096	6	,	,	PUNCT
ftr-343	1096	7	“	"	PUNCT
ftr-343	1096	8	there	there	PRON
ftr-343	1096	9	are	be	VERB
ftr-343	1096	10	strong	strong	ADJ
ftr-343	1096	11	arguments	argument	NOUN
ftr-343	1097	1	that	that	SCONJ
ftr-343	1097	2	cba	cba	PROPN
ftr-343	1098	1	[	[	X
ftr-343	1098	2	carbon	carbon	NOUN
ftr-343	1098	3	border	border	NOUN
ftr-343	1098	4	adjustments	adjustment	NOUN
ftr-343	1098	5	]	]	PUNCT
ftr-343	1098	6	would	would	AUX
ftr-343	1098	7	be	be	AUX
ftr-343	1098	8	compatible	compatible	ADJ
ftr-343	1098	9	with	with	ADP
ftr-343	1098	10	wto	wto	PROPN
ftr-343	1098	11	rules	rule	NOUN
ftr-343	1098	12	if	if	SCONJ
ftr-343	1098	13	its	its	PRON
ftr-343	1098	14	design	design	NOUN
ftr-343	1098	15	is	be	AUX
ftr-343	1098	16	cautious	cautious	ADJ
ftr-343	1098	17	and	and	CCONJ
ftr-343	1098	18	takes	take	VERB
ftr-343	1098	19	account	account	NOUN
ftr-343	1098	20	of	of	ADP
ftr-343	1098	21	some	some	DET
ftr-343	1098	22	critical	critical	ADJ
ftr-343	1098	23	points	point	NOUN
ftr-343	1098	24	in	in	ADP
ftr-343	1098	25	relation	relation	NOUN
ftr-343	1098	26	to	to	ADP
ftr-343	1098	27	basic	basic	ADJ
ftr-343	1098	28	principles	principle	NOUN
ftr-343	1098	29	of	of	ADP
ftr-343	1098	30	wto	wto	PROPN
ftr-343	1098	31	.	.	PUNCT
ftr-343	1099	1	”171	”171	PROPN
ftr-343	1099	2	bordoff	bordoff	PROPN
ftr-343	1099	3	has	have	AUX
ftr-343	1099	4	described	describe	VERB
ftr-343	1099	5	five	five	NUM
ftr-343	1099	6	ways	way	NOUN
ftr-343	1099	7	in	in	ADP
ftr-343	1099	8	which	which	PRON
ftr-343	1099	9	bas	bas	PROPN
ftr-343	1099	10	might	might	AUX
ftr-343	1099	11	fail	fail	VERB
ftr-343	1099	12	to	to	PART
ftr-343	1099	13	satisfy	satisfy	VERB
ftr-343	1099	14	the	the	DET
ftr-343	1099	15	chapeau	chapeau	PROPN
ftr-343	1099	16	,	,	PUNCT
ftr-343	1099	17	several	several	ADJ
ftr-343	1099	18	of	of	ADP
ftr-343	1099	19	which	which	PRON
ftr-343	1099	20	involve	involve	VERB
ftr-343	1099	21	matters	matter	NOUN
ftr-343	1099	22	of	of	ADP
ftr-343	1099	23	design	design	NOUN
ftr-343	1099	24	:	:	PUNCT
ftr-343	1099	25	(	(	PUNCT
ftr-343	1099	26	1	1	X
ftr-343	1099	27	)	)	PUNCT
ftr-343	1099	28	by	by	ADP
ftr-343	1099	29	doing	do	VERB
ftr-343	1099	30	little	little	ADJ
ftr-343	1099	31	to	to	PART
ftr-343	1099	32	reduce	reduce	VERB
ftr-343	1099	33	carbon	carbon	NOUN
ftr-343	1099	34	leakage	leakage	NOUN
ftr-343	1099	35	;	;	PUNCT
ftr-343	1099	36	(	(	PUNCT
ftr-343	1099	37	2	2	X
ftr-343	1099	38	)	)	PUNCT
ftr-343	1099	39	by	by	ADP
ftr-343	1099	40	not	not	PART
ftr-343	1099	41	allowing	allow	VERB
ftr-343	1099	42	bas	ba	NOUN
ftr-343	1099	43	to	to	PART
ftr-343	1099	44	be	be	AUX
ftr-343	1099	45	based	base	VERB
ftr-343	1099	46	on	on	ADP
ftr-343	1099	47	the	the	DET
ftr-343	1099	48	actual	actual	ADJ
ftr-343	1099	49	carbon	carbon	NOUN
ftr-343	1099	50	content	content	NOUN
ftr-343	1099	51	of	of	ADP
ftr-343	1099	52	imports	import	NOUN
ftr-343	1099	53	;	;	PUNCT
ftr-343	1099	54	(	(	PUNCT
ftr-343	1099	55	3	3	X
ftr-343	1099	56	)	)	PUNCT
ftr-343	1099	57	by	by	ADP
ftr-343	1099	58	imposing	impose	VERB
ftr-343	1099	59	overly	overly	ADV
ftr-343	1099	60	stringent	stringent	ADJ
ftr-343	1099	61	requirements	requirement	NOUN
ftr-343	1099	62	on	on	ADP
ftr-343	1099	63	the	the	DET
ftr-343	1099	64	means	mean	NOUN
ftr-343	1099	65	that	that	PRON
ftr-343	1099	66	can	can	AUX
ftr-343	1099	67	be	be	AUX
ftr-343	1099	68	used	use	VERB
ftr-343	1099	69	to	to	PART
ftr-343	1099	70	reduce	reduce	VERB
ftr-343	1099	71	emissions	emission	NOUN
ftr-343	1099	72	;	;	PUNCT
ftr-343	1099	73	(	(	PUNCT
ftr-343	1099	74	4	4	X
ftr-343	1099	75	)	)	PUNCT
ftr-343	1099	76	by	by	ADP
ftr-343	1099	77	not	not	PART
ftr-343	1099	78	taking	take	VERB
ftr-343	1099	79	adequate	adequate	ADJ
ftr-343	1099	80	account	account	NOUN
ftr-343	1099	81	of	of	ADP
ftr-343	1099	82	different	different	ADJ
ftr-343	1099	83	conditions	condition	NOUN
ftr-343	1099	84	(	(	PUNCT
ftr-343	1099	85	namely	namely	ADV
ftr-343	1099	86	the	the	DET
ftr-343	1099	87	state	state	NOUN
ftr-343	1099	88	of	of	ADP
ftr-343	1099	89	development	development	NOUN
ftr-343	1099	90	)	)	PUNCT
ftr-343	1099	91	;	;	PUNCT
ftr-343	1099	92	and	and	CCONJ
ftr-343	1099	93	(	(	PUNCT
ftr-343	1099	94	5	5	NUM
ftr-343	1099	95	)	)	PUNCT
ftr-343	1099	96	by	by	ADP
ftr-343	1099	97	failing	fail	VERB
ftr-343	1099	98	to	to	PART
ftr-343	1099	99	undertake	undertake	VERB
ftr-343	1099	100	serious	serious	ADJ
ftr-343	1099	101	negotiations.172	negotiations.172	NOUN
ftr-343	1099	102	wooders	wooder	NOUN
ftr-343	1099	103	,	,	PUNCT
ftr-343	1099	104	reinaud	reinaud	VERB
ftr-343	1099	105	,	,	PUNCT
ftr-343	1099	106	and	and	CCONJ
ftr-343	1099	107	cosbey	cosbey	NOUN
ftr-343	1099	108	have	have	AUX
ftr-343	1099	109	proposed	propose	VERB
ftr-343	1099	110	detailed	detailed	ADJ
ftr-343	1099	111	“	"	PUNCT
ftr-343	1099	112	[	[	X
ftr-343	1099	113	g]uidance	g]uidance	NOUN
ftr-343	1099	114	on	on	ADP
ftr-343	1099	115	elaborating	elaborate	VERB
ftr-343	1099	116	and	and	CCONJ
ftr-343	1099	117	applying	apply	VERB
ftr-343	1099	118	border	border	NOUN
ftr-343	1099	119	carbon	carbon	NOUN
ftr-343	1099	120	adjustment	adjustment	NOUN
ftr-343	1099	121	measures	measure	NOUN
ftr-343	1099	122	,	,	PUNCT
ftr-343	1099	123	”	"	PUNCT
ftr-343	1099	124	so	so	SCONJ
ftr-343	1099	125	that	that	SCONJ
ftr-343	1099	126	bas	bas	PROPN
ftr-343	1099	127	will	will	AUX
ftr-343	1099	128	be	be	AUX
ftr-343	1099	129	“	"	PUNCT
ftr-343	1099	130	formulated	formulate	VERB
ftr-343	1099	131	and	and	CCONJ
ftr-343	1099	132	carried	carry	VERB
ftr-343	1099	133	out	out	ADP
ftr-343	1099	134	in	in	ADP
ftr-343	1099	135	a	a	DET
ftr-343	1099	136	manner	manner	NOUN
ftr-343	1099	137	that	that	PRON
ftr-343	1099	138	is	be	AUX
ftr-343	1099	139	minimally	minimally	ADV
ftr-343	1099	140	disruptive	disruptive	ADJ
ftr-343	1099	141	to	to	ADP
ftr-343	1099	142	trading	trading	NOUN
ftr-343	1099	143	partners	partner	NOUN
ftr-343	1099	144	,	,	PUNCT
ftr-343	1099	145	equitable	equitable	ADJ
ftr-343	1099	146	in	in	ADP
ftr-343	1099	147	terms	term	NOUN
ftr-343	1099	148	of	of	ADP
ftr-343	1099	149	impacts	impact	NOUN
ftr-343	1099	150	,	,	PUNCT
ftr-343	1099	151	effective	effective	ADJ
ftr-343	1099	152	in	in	ADP
ftr-343	1099	153	168	168	NUM
ftr-343	1099	154	.	.	PUNCT
ftr-343	1100	1	directive	directive	NOUN
ftr-343	1100	2	2009/29	2009/29	NUM
ftr-343	1100	3	/	/	SYM
ftr-343	1100	4	ec	ec	PROPN
ftr-343	1100	5	incautiously	incautiously	ADV
ftr-343	1100	6	says	say	VERB
ftr-343	1100	7	that	that	SCONJ
ftr-343	1100	8	the	the	DET
ftr-343	1100	9	failure	failure	NOUN
ftr-343	1100	10	of	of	ADP
ftr-343	1100	11	some	some	DET
ftr-343	1100	12	countries	country	NOUN
ftr-343	1100	13	to	to	PART
ftr-343	1100	14	participate	participate	VERB
ftr-343	1100	15	in	in	ADP
ftr-343	1100	16	an	an	DET
ftr-343	1100	17	international	international	ADJ
ftr-343	1100	18	agreement	agreement	NOUN
ftr-343	1100	19	to	to	PART
ftr-343	1100	20	reduce	reduce	VERB
ftr-343	1100	21	emissions	emission	NOUN
ftr-343	1100	22	could	could	AUX
ftr-343	1100	23	both	both	CCONJ
ftr-343	1100	24	lead	lead	VERB
ftr-343	1100	25	to	to	ADP
ftr-343	1100	26	carbon	carbon	NOUN
ftr-343	1100	27	leakage	leakage	NOUN
ftr-343	1100	28	and	and	CCONJ
ftr-343	1100	29	put	put	VERB
ftr-343	1100	30	energy	energy	NOUN
ftr-343	1100	31	-	-	PUNCT
ftr-343	1100	32	intensive	intensive	ADJ
ftr-343	1100	33	sectors	sector	NOUN
ftr-343	1100	34	at	at	ADP
ftr-343	1100	35	an	an	DET
ftr-343	1100	36	economic	economic	ADJ
ftr-343	1100	37	disadvantage	disadvantage	NOUN
ftr-343	1100	38	.	.	PUNCT
ftr-343	1101	1	directive	directive	NOUN
ftr-343	1101	2	2009/29	2009/29	NUM
ftr-343	1101	3	/	/	SYM
ftr-343	1101	4	ec	ec	PROPN
ftr-343	1101	5	,	,	PUNCT
ftr-343	1101	6	supra	supra	PROPN
ftr-343	1101	7	note	note	PROPN
ftr-343	1101	8	6	6	NUM
ftr-343	1101	9	,	,	PUNCT
ftr-343	1101	10	at	at	ADP
ftr-343	1101	11	¶	¶	PROPN
ftr-343	1101	12	24	24	NUM
ftr-343	1101	13	.	.	PUNCT
ftr-343	1101	14	169	169	NUM
ftr-343	1101	15	.	.	PUNCT
ftr-343	1102	1	ponnambalam	ponnambalam	PROPN
ftr-343	1102	2	,	,	PUNCT
ftr-343	1102	3	supra	supra	PROPN
ftr-343	1102	4	note	note	PROPN
ftr-343	1102	5	8	8	NUM
ftr-343	1102	6	,	,	PUNCT
ftr-343	1102	7	at	at	ADP
ftr-343	1102	8	284	284	NUM
ftr-343	1102	9	-	-	SYM
ftr-343	1102	10	86	86	NUM
ftr-343	1102	11	.	.	PUNCT
ftr-343	1103	1	he	he	PRON
ftr-343	1103	2	notes	note	VERB
ftr-343	1103	3	that	that	SCONJ
ftr-343	1103	4	the	the	DET
ftr-343	1103	5	rationale	rationale	NOUN
ftr-343	1103	6	for	for	ADP
ftr-343	1103	7	u.s	u.s	PROPN
ftr-343	1103	8	.	.	PROPN
ftr-343	1103	9	rejection	rejection	NOUN
ftr-343	1103	10	of	of	ADP
ftr-343	1103	11	the	the	DET
ftr-343	1103	12	kyoto	kyoto	PROPN
ftr-343	1103	13	protocol	protocol	PROPN
ftr-343	1103	14	is	be	AUX
ftr-343	1103	15	captured	capture	VERB
ftr-343	1103	16	in	in	ADP
ftr-343	1103	17	the	the	DET
ftr-343	1103	18	byrd	byrd	PROPN
ftr-343	1103	19	-	-	PUNCT
ftr-343	1103	20	hagel	hagel	PROPN
ftr-343	1103	21	resolution	resolution	NOUN
ftr-343	1103	22	,	,	PUNCT
ftr-343	1103	23	which	which	PRON
ftr-343	1103	24	the	the	DET
ftr-343	1103	25	u.s	u.s	PROPN
ftr-343	1103	26	.	.	PROPN
ftr-343	1103	27	senate	senate	PROPN
ftr-343	1103	28	passed	pass	VERB
ftr-343	1103	29	by	by	ADP
ftr-343	1103	30	a	a	DET
ftr-343	1103	31	vote	vote	NOUN
ftr-343	1103	32	of	of	ADP
ftr-343	1103	33	95	95	NUM
ftr-343	1103	34	-	-	SYM
ftr-343	1103	35	0	0	NUM
ftr-343	1103	36	.	.	PUNCT
ftr-343	1104	1	i	i	PRON
ftr-343	1104	2	d.	d.	PROPN
ftr-343	1104	3	at	at	ADP
ftr-343	1104	4	285	285	NUM
ftr-343	1104	5	.	.	PUNCT
ftr-343	1105	1	it	it	PRON
ftr-343	1105	2	stated	state	VERB
ftr-343	1105	3	that	that	SCONJ
ftr-343	1105	4	the	the	DET
ftr-343	1105	5	united	united	PROPN
ftr-343	1105	6	states	states	PROPN
ftr-343	1105	7	should	should	AUX
ftr-343	1105	8	not	not	PART
ftr-343	1105	9	be	be	AUX
ftr-343	1105	10	a	a	DET
ftr-343	1105	11	signatory	signatory	NOUN
ftr-343	1105	12	to	to	ADP
ftr-343	1105	13	any	any	DET
ftr-343	1105	14	agreement	agreement	NOUN
ftr-343	1105	15	under	under	ADP
ftr-343	1105	16	the	the	DET
ftr-343	1105	17	unfccc	unfccc	NOUN
ftr-343	1105	18	that	that	PRON
ftr-343	1105	19	is	be	AUX
ftr-343	1105	20	either	either	CCONJ
ftr-343	1105	21	“	"	PUNCT
ftr-343	1105	22	environmentally	environmentally	ADV
ftr-343	1105	23	flawed	flawed	ADJ
ftr-343	1105	24	”	"	PUNCT
ftr-343	1105	25	by	by	ADP
ftr-343	1105	26	failing	fail	VERB
ftr-343	1105	27	to	to	PART
ftr-343	1105	28	impose	impose	VERB
ftr-343	1105	29	emissions	emission	NOUN
ftr-343	1105	30	restrictions	restriction	NOUN
ftr-343	1105	31	on	on	ADP
ftr-343	1105	32	developing	develop	VERB
ftr-343	1105	33	countries	country	NOUN
ftr-343	1105	34	,	,	PUNCT
ftr-343	1105	35	or	or	CCONJ
ftr-343	1105	36	that	that	SCONJ
ftr-343	1105	37	“	"	PUNCT
ftr-343	1105	38	would	would	AUX
ftr-343	1105	39	result	result	VERB
ftr-343	1105	40	in	in	ADP
ftr-343	1105	41	serious	serious	ADJ
ftr-343	1105	42	harm	harm	NOUN
ftr-343	1105	43	to	to	ADP
ftr-343	1105	44	the	the	DET
ftr-343	1105	45	economy	economy	NOUN
ftr-343	1105	46	of	of	ADP
ftr-343	1105	47	the	the	DET
ftr-343	1105	48	united	united	PROPN
ftr-343	1105	49	states	states	PROPN
ftr-343	1105	50	.	.	PUNCT
ftr-343	1105	51	”	"	PUNCT
ftr-343	1106	1	s.	s.	PROPN
ftr-343	1106	2	res	res	PROPN
ftr-343	1106	3	.	.	PROPN
ftr-343	1106	4	98	98	NUM
ftr-343	1106	5	,	,	PUNCT
ftr-343	1106	6	105th	105th	ADJ
ftr-343	1106	7	cong	cong	NOUN
ftr-343	1106	8	.	.	PUNCT
ftr-343	1107	1	(	(	PUNCT
ftr-343	1107	2	1997	1997	NUM
ftr-343	1107	3	)	)	PUNCT
ftr-343	1107	4	.	.	PUNCT
ftr-343	1108	1	170	170	NUM
ftr-343	1108	2	.	.	X
ftr-343	1108	3	cosbey	cosbey	PROPN
ftr-343	1108	4	,	,	PUNCT
ftr-343	1108	5	supra	supra	PROPN
ftr-343	1108	6	note	note	PROPN
ftr-343	1108	7	86	86	NUM
ftr-343	1108	8	,	,	PUNCT
ftr-343	1108	9	at	at	ADP
ftr-343	1108	10	3	3	NUM
ftr-343	1108	11	.	.	PUNCT
ftr-343	1108	12	cosbey	cosbey	PROPN
ftr-343	1108	13	emphasizes	emphasize	VERB
ftr-343	1108	14	the	the	DET
ftr-343	1108	15	need	need	NOUN
ftr-343	1108	16	for	for	ADP
ftr-343	1108	17	further	further	ADJ
ftr-343	1108	18	research	research	NOUN
ftr-343	1108	19	into	into	ADP
ftr-343	1108	20	how	how	SCONJ
ftr-343	1108	21	to	to	PART
ftr-343	1108	22	make	make	VERB
ftr-343	1108	23	btas	btas	NOUN
ftr-343	1108	24	gatt	gatt	NOUN
ftr-343	1108	25	-	-	PUNCT
ftr-343	1108	26	legal	legal	ADJ
ftr-343	1108	27	.	.	PUNCT
ftr-343	1109	1	i	i	PRON
ftr-343	1109	2	d.	d.	PROPN
ftr-343	1109	3	at	at	ADP
ftr-343	1109	4	7	7	NUM
ftr-343	1109	5	.	.	PUNCT
ftr-343	1109	6	pauwelyn	pauwelyn	NOUN
ftr-343	1109	7	provides	provide	VERB
ftr-343	1109	8	guidance	guidance	NOUN
ftr-343	1109	9	on	on	ADP
ftr-343	1109	10	making	make	VERB
ftr-343	1109	11	sure	sure	ADJ
ftr-343	1109	12	that	that	SCONJ
ftr-343	1109	13	legislation	legislation	NOUN
ftr-343	1109	14	is	be	AUX
ftr-343	1109	15	gatt	gatt	NOUN
ftr-343	1109	16	-	-	PUNCT
ftr-343	1109	17	legal	legal	ADJ
ftr-343	1109	18	.	.	PUNCT
ftr-343	1110	1	pauwelyn	pauwelyn	ADJ
ftr-343	1110	2	,	,	PUNCT
ftr-343	1110	3	testimony	testimony	NOUN
ftr-343	1110	4	,	,	PUNCT
ftr-343	1110	5	supra	supra	PROPN
ftr-343	1110	6	note	note	NOUN
ftr-343	1110	7	15	15	NUM
ftr-343	1110	8	.	.	PUNCT
ftr-343	1111	1	see	see	VERB
ftr-343	1111	2	also	also	ADV
ftr-343	1111	3	pauwelyn	pauwelyn	ADJ
ftr-343	1111	4	,	,	PUNCT
ftr-343	1111	5	u.s	u.s	PROPN
ftr-343	1111	6	.	.	PROPN
ftr-343	1111	7	federal	federal	ADJ
ftr-343	1111	8	climate	climate	NOUN
ftr-343	1111	9	policy	policy	NOUN
ftr-343	1111	10	,	,	PUNCT
ftr-343	1111	11	supra	supra	PROPN
ftr-343	1111	12	note	note	NOUN
ftr-343	1111	13	15	15	NUM
ftr-343	1111	14	,	,	PUNCT
ftr-343	1111	15	at	at	ADP
ftr-343	1111	16	41	41	NUM
ftr-343	1111	17	-	-	SYM
ftr-343	1111	18	44	44	NUM
ftr-343	1111	19	.	.	PUNCT
ftr-343	1112	1	171	171	NUM
ftr-343	1112	2	.	.	PUNCT
ftr-343	1113	1	godard	godard	PROPN
ftr-343	1113	2	,	,	PUNCT
ftr-343	1113	3	supra	supra	PROPN
ftr-343	1113	4	note	note	NOUN
ftr-343	1113	5	15	15	NUM
ftr-343	1113	6	,	,	PUNCT
ftr-343	1113	7	at	at	ADP
ftr-343	1113	8	23	23	NUM
ftr-343	1113	9	.	.	PUNCT
ftr-343	1114	1	172	172	NUM
ftr-343	1114	2	.	.	X
ftr-343	1114	3	bordoff	bordoff	PROPN
ftr-343	1114	4	,	,	PUNCT
ftr-343	1114	5	supra	supra	PROPN
ftr-343	1114	6	note	note	PROPN
ftr-343	1114	7	15	15	NUM
ftr-343	1114	8	,	,	PUNCT
ftr-343	1114	9	at	at	ADP
ftr-343	1114	10	52	52	NUM
ftr-343	1114	11	-	-	SYM
ftr-343	1114	12	54	54	NUM
ftr-343	1114	13	.	.	PUNCT
ftr-343	1115	1	2011	2011	NUM
ftr-343	1115	2	]	]	PUNCT
ftr-343	1115	3	border	border	NOUN
ftr-343	1115	4	adjustments	adjustment	NOUN
ftr-343	1115	5	for	for	ADP
ftr-343	1115	6	carbon	carbon	NOUN
ftr-343	1115	7	taxes	taxis	NOUN
ftr-343	1115	8	281	281	NUM
ftr-343	1115	9	achieving	achieve	VERB
ftr-343	1115	10	the	the	DET
ftr-343	1115	11	goal	goal	NOUN
ftr-343	1115	12	of	of	ADP
ftr-343	1115	13	addressing	address	VERB
ftr-343	1115	14	competitiveness	competitiveness	NOUN
ftr-343	1115	15	impacts	impact	NOUN
ftr-343	1115	16	and	and	CCONJ
ftr-343	1115	17	leakage	leakage	NOUN
ftr-343	1115	18	,	,	PUNCT
ftr-343	1115	19	and	and	CCONJ
ftr-343	1115	20	in	in	ADP
ftr-343	1115	21	line	line	NOUN
ftr-343	1115	22	with	with	ADP
ftr-343	1115	23	the	the	DET
ftr-343	1115	24	principles	principle	NOUN
ftr-343	1115	25	of	of	ADP
ftr-343	1115	26	the	the	DET
ftr-343	1115	27	multilateral	multilateral	ADJ
ftr-343	1115	28	system	system	NOUN
ftr-343	1115	29	of	of	ADP
ftr-343	1115	30	trade	trade	NOUN
ftr-343	1115	31	and	and	CCONJ
ftr-343	1115	32	the	the	DET
ftr-343	1115	33	multilateral	multilateral	ADJ
ftr-343	1115	34	climate	climate	NOUN
ftr-343	1115	35	change	change	NOUN
ftr-343	1115	36	regime	regime	NOUN
ftr-343	1115	37	.	.	PUNCT
ftr-343	1116	1	”173	”173	ADP
ftr-343	1116	2	its	its	PRON
ftr-343	1116	3	tenets	tenet	NOUN
ftr-343	1116	4	,	,	PUNCT
ftr-343	1116	5	which	which	PRON
ftr-343	1116	6	the	the	DET
ftr-343	1116	7	authors	author	NOUN
ftr-343	1116	8	hope	hope	VERB
ftr-343	1116	9	might	might	AUX
ftr-343	1116	10	become	become	VERB
ftr-343	1116	11	relevant	relevant	ADJ
ftr-343	1116	12	in	in	ADP
ftr-343	1116	13	dispute	dispute	NOUN
ftr-343	1116	14	settlement	settlement	NOUN
ftr-343	1116	15	before	before	ADP
ftr-343	1116	16	the	the	DET
ftr-343	1116	17	wto	wto	PROPN
ftr-343	1116	18	,	,	PUNCT
ftr-343	1116	19	include	include	VERB
ftr-343	1116	20	:	:	PUNCT
ftr-343	1116	21	•	•	NUM
ftr-343	1116	22	bas	bas	PROPN
ftr-343	1116	23	should	should	AUX
ftr-343	1116	24	be	be	AUX
ftr-343	1116	25	a	a	DET
ftr-343	1116	26	fallback	fallback	NOUN
ftr-343	1116	27	measure	measure	NOUN
ftr-343	1116	28	,	,	PUNCT
ftr-343	1116	29	to	to	PART
ftr-343	1116	30	be	be	AUX
ftr-343	1116	31	employed	employ	VERB
ftr-343	1116	32	only	only	ADV
ftr-343	1116	33	if	if	SCONJ
ftr-343	1116	34	international	international	ADJ
ftr-343	1116	35	agreement	agreement	NOUN
ftr-343	1116	36	can	can	AUX
ftr-343	1116	37	not	not	PART
ftr-343	1116	38	be	be	AUX
ftr-343	1116	39	reached	reach	VERB
ftr-343	1116	40	;	;	PUNCT
ftr-343	1116	41	•	•	NUM
ftr-343	1116	42	bas	bas	PROPN
ftr-343	1116	43	should	should	AUX
ftr-343	1116	44	be	be	AUX
ftr-343	1116	45	used	use	VERB
ftr-343	1116	46	only	only	ADV
ftr-343	1116	47	to	to	PART
ftr-343	1116	48	address	address	VERB
ftr-343	1116	49	leakage	leakage	NOUN
ftr-343	1116	50	,	,	PUNCT
ftr-343	1116	51	not	not	PART
ftr-343	1116	52	competitiveness	competitiveness	NOUN
ftr-343	1116	53	;	;	PUNCT
ftr-343	1116	54	•	•	NUM
ftr-343	1116	55	rules	rule	NOUN
ftr-343	1116	56	should	should	AUX
ftr-343	1116	57	be	be	AUX
ftr-343	1116	58	clear	clear	ADJ
ftr-343	1116	59	and	and	CCONJ
ftr-343	1116	60	predicable	predicable	ADJ
ftr-343	1116	61	,	,	PUNCT
ftr-343	1116	62	and	and	CCONJ
ftr-343	1116	63	there	there	PRON
ftr-343	1116	64	should	should	AUX
ftr-343	1116	65	be	be	AUX
ftr-343	1116	66	mechanisms	mechanism	NOUN
ftr-343	1116	67	for	for	ADP
ftr-343	1116	68	international	international	ADJ
ftr-343	1116	69	input	input	NOUN
ftr-343	1116	70	and	and	CCONJ
ftr-343	1116	71	appeals	appeal	NOUN
ftr-343	1116	72	;	;	PUNCT
ftr-343	1116	73	•	•	NUM
ftr-343	1116	74	data	datum	NOUN
ftr-343	1116	75	requirements	requirement	NOUN
ftr-343	1116	76	should	should	AUX
ftr-343	1116	77	be	be	AUX
ftr-343	1116	78	based	base	VERB
ftr-343	1116	79	on	on	ADP
ftr-343	1116	80	existing	exist	VERB
ftr-343	1116	81	conventions	convention	NOUN
ftr-343	1116	82	,	,	PUNCT
ftr-343	1116	83	and	and	CCONJ
ftr-343	1116	84	calculation	calculation	NOUN
ftr-343	1116	85	of	of	ADP
ftr-343	1116	86	sectoral	sectoral	ADJ
ftr-343	1116	87	vulnerability	vulnerability	NOUN
ftr-343	1116	88	should	should	AUX
ftr-343	1116	89	be	be	AUX
ftr-343	1116	90	simple	simple	ADJ
ftr-343	1116	91	enough	enough	ADV
ftr-343	1116	92	to	to	PART
ftr-343	1116	93	be	be	AUX
ftr-343	1116	94	operational	operational	ADJ
ftr-343	1116	95	with	with	ADP
ftr-343	1116	96	reasonably	reasonably	ADV
ftr-343	1116	97	available	available	ADJ
ftr-343	1116	98	data	datum	NOUN
ftr-343	1116	99	;	;	PUNCT
ftr-343	1116	100	•	•	NUM
ftr-343	1116	101	imports	import	NOUN
ftr-343	1116	102	should	should	AUX
ftr-343	1116	103	not	not	PART
ftr-343	1116	104	be	be	AUX
ftr-343	1116	105	subject	subject	ADJ
ftr-343	1116	106	to	to	ADP
ftr-343	1116	107	bas	bas	PROPN
ftr-343	1116	108	if	if	SCONJ
ftr-343	1116	109	they	they	PRON
ftr-343	1116	110	are	be	AUX
ftr-343	1116	111	from	from	ADP
ftr-343	1116	112	a	a	DET
ftr-343	1116	113	country	country	NOUN
ftr-343	1116	114	that	that	PRON
ftr-343	1116	115	is	be	AUX
ftr-343	1116	116	in	in	ADP
ftr-343	1116	117	compliance	compliance	NOUN
ftr-343	1116	118	with	with	ADP
ftr-343	1116	119	its	its	PRON
ftr-343	1116	120	obligations	obligation	NOUN
ftr-343	1116	121	to	to	PART
ftr-343	1116	122	meet	meet	VERB
ftr-343	1116	123	climate	climate	NOUN
ftr-343	1116	124	change	change	NOUN
ftr-343	1116	125	or	or	CCONJ
ftr-343	1116	126	is	be	AUX
ftr-343	1116	127	making	make	VERB
ftr-343	1116	128	comparable	comparable	ADJ
ftr-343	1116	129	efforts	effort	NOUN
ftr-343	1116	130	to	to	PART
ftr-343	1116	131	reduce	reduce	VERB
ftr-343	1116	132	emissions	emission	NOUN
ftr-343	1116	133	;	;	PUNCT
ftr-343	1116	134	•	•	NUM
ftr-343	1116	135	the	the	DET
ftr-343	1116	136	principle	principle	NOUN
ftr-343	1116	137	of	of	ADP
ftr-343	1116	138	common	common	ADJ
ftr-343	1116	139	but	but	CCONJ
ftr-343	1116	140	differentiated	differentiated	ADJ
ftr-343	1116	141	responsibilities	responsibility	NOUN
ftr-343	1116	142	should	should	AUX
ftr-343	1116	143	be	be	AUX
ftr-343	1116	144	observed	observe	VERB
ftr-343	1116	145	in	in	ADP
ftr-343	1116	146	the	the	DET
ftr-343	1116	147	application	application	NOUN
ftr-343	1116	148	of	of	ADP
ftr-343	1116	149	bas	bas	PROPN
ftr-343	1116	150	;	;	PUNCT
ftr-343	1116	151	•	•	NUM
ftr-343	1116	152	conditions	condition	NOUN
ftr-343	1116	153	that	that	PRON
ftr-343	1116	154	trigger	trigger	NOUN
ftr-343	1116	155	bas	bas	PROPN
ftr-343	1116	156	should	should	AUX
ftr-343	1116	157	be	be	AUX
ftr-343	1116	158	transparent	transparent	ADJ
ftr-343	1116	159	and	and	CCONJ
ftr-343	1116	160	predictable	predictable	ADJ
ftr-343	1116	161	,	,	PUNCT
ftr-343	1116	162	but	but	CCONJ
ftr-343	1116	163	decisions	decision	NOUN
ftr-343	1116	164	to	to	PART
ftr-343	1116	165	impose	impose	VERB
ftr-343	1116	166	bas	bas	PROPN
ftr-343	1116	167	should	should	AUX
ftr-343	1116	168	not	not	PART
ftr-343	1116	169	be	be	AUX
ftr-343	1116	170	automatic	automatic	ADJ
ftr-343	1116	171	;	;	PUNCT
ftr-343	1116	172	•	•	NUM
ftr-343	1116	173	bas	bas	PROPN
ftr-343	1116	174	should	should	AUX
ftr-343	1116	175	be	be	AUX
ftr-343	1116	176	based	base	VERB
ftr-343	1116	177	on	on	ADP
ftr-343	1116	178	data	datum	NOUN
ftr-343	1116	179	on	on	ADP
ftr-343	1116	180	physical	physical	ADJ
ftr-343	1116	181	quantities	quantity	NOUN
ftr-343	1116	182	,	,	PUNCT
ftr-343	1116	183	not	not	PART
ftr-343	1116	184	financial	financial	ADJ
ftr-343	1116	185	records	record	NOUN
ftr-343	1116	186	,	,	PUNCT
ftr-343	1116	187	should	should	AUX
ftr-343	1116	188	reflect	reflect	VERB
ftr-343	1116	189	the	the	DET
ftr-343	1116	190	effects	effect	NOUN
ftr-343	1116	191	of	of	ADP
ftr-343	1116	192	free	free	ADJ
ftr-343	1116	193	allowances	allowance	NOUN
ftr-343	1116	194	and	and	CCONJ
ftr-343	1116	195	related	related	ADJ
ftr-343	1116	196	measures	measure	NOUN
ftr-343	1116	197	,	,	PUNCT
ftr-343	1116	198	and	and	CCONJ
ftr-343	1116	199	should	should	AUX
ftr-343	1116	200	not	not	PART
ftr-343	1116	201	take	take	VERB
ftr-343	1116	202	account	account	NOUN
ftr-343	1116	203	of	of	ADP
ftr-343	1116	204	emissions	emission	NOUN
ftr-343	1116	205	related	relate	VERB
ftr-343	1116	206	to	to	ADP
ftr-343	1116	207	consumption	consumption	NOUN
ftr-343	1116	208	or	or	CCONJ
ftr-343	1116	209	disposal	disposal	NOUN
ftr-343	1116	210	of	of	ADP
ftr-343	1116	211	products	product	NOUN
ftr-343	1116	212	;	;	PUNCT
ftr-343	1116	213	•	•	NUM
ftr-343	1116	214	bas	bas	PROPN
ftr-343	1116	215	should	should	AUX
ftr-343	1116	216	be	be	AUX
ftr-343	1116	217	calculated	calculate	VERB
ftr-343	1116	218	for	for	ADP
ftr-343	1116	219	plants	plant	NOUN
ftr-343	1116	220	;	;	PUNCT
ftr-343	1116	221	if	if	SCONJ
ftr-343	1116	222	practicality	practicality	NOUN
ftr-343	1116	223	requires	require	VERB
ftr-343	1116	224	reliance	reliance	NOUN
ftr-343	1116	225	on	on	ADP
ftr-343	1116	226	world	world	NOUN
ftr-343	1116	227	or	or	CCONJ
ftr-343	1116	228	country	country	NOUN
ftr-343	1116	229	averages	average	NOUN
ftr-343	1116	230	,	,	PUNCT
ftr-343	1116	231	exporters	exporter	NOUN
ftr-343	1116	232	should	should	AUX
ftr-343	1116	233	have	have	VERB
ftr-343	1116	234	the	the	DET
ftr-343	1116	235	option	option	NOUN
ftr-343	1116	236	of	of	ADP
ftr-343	1116	237	demonstrating	demonstrate	VERB
ftr-343	1116	238	lower	lower	ADV
ftr-343	1116	239	emissions.174	emissions.174	ADJ
ftr-343	1116	240	173	173	NUM
ftr-343	1116	241	.	.	PUNCT
ftr-343	1117	1	wooders	wooder	NOUN
ftr-343	1117	2	,	,	PUNCT
ftr-343	1117	3	reinaud	reinaud	VERB
ftr-343	1117	4	&	&	CCONJ
ftr-343	1117	5	cosbey	cosbey	PROPN
ftr-343	1117	6	,	,	PUNCT
ftr-343	1117	7	supra	supra	PROPN
ftr-343	1117	8	note	note	NOUN
ftr-343	1117	9	1	1	NUM
ftr-343	1117	10	,	,	PUNCT
ftr-343	1117	11	at	at	ADP
ftr-343	1117	12	67	67	NUM
ftr-343	1117	13	.	.	PUNCT
ftr-343	1117	14	174	174	NUM
ftr-343	1117	15	.	.	PUNCT
ftr-343	1118	1	i	i	PRON
ftr-343	1118	2	d.	d.	PROPN
ftr-343	1118	3	at	at	ADP
ftr-343	1118	4	67	67	NUM
ftr-343	1118	5	-	-	SYM
ftr-343	1118	6	70	70	NUM
ftr-343	1118	7	.	.	PUNCT
ftr-343	1119	1	282	282	NUM
ftr-343	1119	2	florida	florida	PROPN
ftr-343	1119	3	tax	tax	NOUN
ftr-343	1119	4	review	review	NOUN
ftr-343	1119	5	[	[	X
ftr-343	1119	6	vol	vol	NOUN
ftr-343	1119	7	.	.	PUNCT
ftr-343	1120	1	11:4	11:4	PROPN
ftr-343	1120	2	c.	c.	PROPN
ftr-343	1120	3	gatt	gatt	PROPN
ftr-343	1120	4	legality	legality	NOUN
ftr-343	1120	5	under	under	ADP
ftr-343	1120	6	the	the	DET
ftr-343	1120	7	basic	basic	ADJ
ftr-343	1120	8	rules	rule	NOUN
ftr-343	1120	9	vs.	vs.	ADP
ftr-343	1120	10	article	article	NOUN
ftr-343	1120	11	xx	xx	NUM
ftr-343	1121	1	exceptions	exception	NOUN
ftr-343	1121	2	opinion	opinion	NOUN
ftr-343	1121	3	is	be	AUX
ftr-343	1121	4	divided	divide	VERB
ftr-343	1121	5	on	on	ADP
ftr-343	1121	6	whether	whether	SCONJ
ftr-343	1121	7	import	import	NOUN
ftr-343	1121	8	btas	bta	NOUN
ftr-343	1121	9	for	for	ADP
ftr-343	1121	10	a	a	DET
ftr-343	1121	11	carbon	carbon	NOUN
ftr-343	1121	12	tax	tax	NOUN
ftr-343	1121	13	would	would	AUX
ftr-343	1121	14	have	have	AUX
ftr-343	1121	15	a	a	DET
ftr-343	1121	16	better	well	ADJ
ftr-343	1121	17	chance	chance	NOUN
ftr-343	1121	18	of	of	ADP
ftr-343	1121	19	passing	pass	VERB
ftr-343	1121	20	muster	muster	NOUN
ftr-343	1121	21	under	under	ADP
ftr-343	1121	22	the	the	DET
ftr-343	1121	23	basic	basic	ADJ
ftr-343	1121	24	gatt	gatt	PROPN
ftr-343	1121	25	rules	rule	NOUN
ftr-343	1121	26	or	or	CCONJ
ftr-343	1121	27	under	under	ADP
ftr-343	1121	28	the	the	DET
ftr-343	1121	29	general	general	ADJ
ftr-343	1121	30	exceptions	exception	NOUN
ftr-343	1121	31	of	of	ADP
ftr-343	1121	32	article	article	NOUN
ftr-343	1121	33	xx	xx	NUM
ftr-343	1121	34	.	.	PUNCT
ftr-343	1122	1	as	as	SCONJ
ftr-343	1122	2	suggested	suggest	VERB
ftr-343	1122	3	in	in	ADP
ftr-343	1122	4	the	the	DET
ftr-343	1122	5	introduction	introduction	NOUN
ftr-343	1122	6	to	to	ADP
ftr-343	1122	7	this	this	DET
ftr-343	1122	8	section	section	NOUN
ftr-343	1122	9	,	,	PUNCT
ftr-343	1122	10	three	three	NUM
ftr-343	1122	11	different	different	ADJ
ftr-343	1122	12	issues	issue	NOUN
ftr-343	1122	13	might	might	AUX
ftr-343	1122	14	be	be	AUX
ftr-343	1122	15	involved	involve	VERB
ftr-343	1122	16	under	under	ADP
ftr-343	1122	17	the	the	DET
ftr-343	1122	18	basic	basic	ADJ
ftr-343	1122	19	rules	rule	NOUN
ftr-343	1122	20	:	:	PUNCT
ftr-343	1122	21	whether	whether	SCONJ
ftr-343	1122	22	btas	bta	NOUN
ftr-343	1122	23	can	can	AUX
ftr-343	1122	24	be	be	AUX
ftr-343	1122	25	based	base	VERB
ftr-343	1122	26	on	on	ADP
ftr-343	1122	27	ppms	ppm	NOUN
ftr-343	1122	28	,	,	PUNCT
ftr-343	1122	29	whether	whether	SCONJ
ftr-343	1122	30	they	they	PRON
ftr-343	1122	31	can	can	AUX
ftr-343	1122	32	depend	depend	VERB
ftr-343	1122	33	on	on	ADP
ftr-343	1122	34	the	the	DET
ftr-343	1122	35	carbon	carbon	NOUN
ftr-343	1122	36	intensity	intensity	NOUN
ftr-343	1122	37	of	of	ADP
ftr-343	1122	38	traded	trade	VERB
ftr-343	1122	39	products	product	NOUN
ftr-343	1122	40	,	,	PUNCT
ftr-343	1122	41	and	and	CCONJ
ftr-343	1122	42	the	the	DET
ftr-343	1122	43	legality	legality	NOUN
ftr-343	1122	44	of	of	ADP
ftr-343	1122	45	a	a	DET
ftr-343	1122	46	mixed	mixed	ADJ
ftr-343	1122	47	system	system	NOUN
ftr-343	1122	48	.	.	PUNCT
ftr-343	1123	1	regarding	regard	VERB
ftr-343	1123	2	the	the	DET
ftr-343	1123	3	first	first	ADJ
ftr-343	1123	4	two	two	NUM
ftr-343	1123	5	issues	issue	NOUN
ftr-343	1123	6	,	,	PUNCT
ftr-343	1123	7	pauwelyn	pauwelyn	NOUN
ftr-343	1123	8	proposes	propose	VERB
ftr-343	1123	9	that	that	SCONJ
ftr-343	1123	10	the	the	DET
ftr-343	1123	11	“	"	PUNCT
ftr-343	1123	12	first	first	ADJ
ftr-343	1123	13	line	line	NOUN
ftr-343	1123	14	of	of	ADP
ftr-343	1123	15	defense	defense	NOUN
ftr-343	1123	16	”	"	PUNCT
ftr-343	1123	17	of	of	ADP
ftr-343	1123	18	btas	bta	NOUN
ftr-343	1123	19	would	would	AUX
ftr-343	1123	20	be	be	AUX
ftr-343	1123	21	that	that	SCONJ
ftr-343	1123	22	they	they	PRON
ftr-343	1123	23	are	be	AUX
ftr-343	1123	24	consistent	consistent	ADJ
ftr-343	1123	25	with	with	ADP
ftr-343	1123	26	the	the	DET
ftr-343	1123	27	gatt	gatt	PROPN
ftr-343	1123	28	rules	rule	NOUN
ftr-343	1123	29	regarding	regard	VERB
ftr-343	1123	30	“	"	PUNCT
ftr-343	1123	31	product	product	NOUN
ftr-343	1123	32	-	-	PUNCT
ftr-343	1123	33	related	relate	VERB
ftr-343	1123	34	or	or	CCONJ
ftr-343	1123	35	indirect	indirect	ADJ
ftr-343	1123	36	taxes	taxis	NOUN
ftr-343	1123	37	,	,	PUNCT
ftr-343	1123	38	”	"	PUNCT
ftr-343	1123	39	with	with	ADP
ftr-343	1123	40	an	an	DET
ftr-343	1123	41	appeal	appeal	NOUN
ftr-343	1123	42	under	under	ADP
ftr-343	1123	43	article	article	NOUN
ftr-343	1123	44	xx	xx	NUM
ftr-343	1123	45	as	as	ADP
ftr-343	1123	46	“	"	PUNCT
ftr-343	1123	47	a	a	DET
ftr-343	1123	48	second	second	ADJ
ftr-343	1123	49	line	line	NOUN
ftr-343	1123	50	of	of	ADP
ftr-343	1123	51	defense	defense	NOUN
ftr-343	1123	52	.	.	PUNCT
ftr-343	1124	1	”175	”175	PROPN
ftr-343	1124	2	ismer	ismer	NOUN
ftr-343	1124	3	and	and	CCONJ
ftr-343	1124	4	neuhoff	neuhoff	NOUN
ftr-343	1124	5	conclude	conclude	VERB
ftr-343	1124	6	that	that	SCONJ
ftr-343	1124	7	it	it	PRON
ftr-343	1124	8	is	be	AUX
ftr-343	1124	9	uncertain	uncertain	ADJ
ftr-343	1124	10	whether	whether	SCONJ
ftr-343	1124	11	the	the	DET
ftr-343	1124	12	chapeau	chapeau	PROPN
ftr-343	1124	13	of	of	ADP
ftr-343	1124	14	article	article	PROPN
ftr-343	1124	15	xx	xx	NUM
ftr-343	1124	16	could	could	AUX
ftr-343	1124	17	be	be	AUX
ftr-343	1124	18	satisfied	satisfied	ADJ
ftr-343	1124	19	,	,	PUNCT
ftr-343	1124	20	“	"	PUNCT
ftr-343	1124	21	in	in	ADP
ftr-343	1124	22	particular	particular	ADJ
ftr-343	1124	23	with	with	ADP
ftr-343	1124	24	respect	respect	NOUN
ftr-343	1124	25	to	to	ADP
ftr-343	1124	26	other	other	ADJ
ftr-343	1124	27	kyoto	kyoto	NOUN
ftr-343	1124	28	regions	region	NOUN
ftr-343	1124	29	that	that	PRON
ftr-343	1124	30	pursue	pursue	VERB
ftr-343	1124	31	a	a	DET
ftr-343	1124	32	different	different	ADJ
ftr-343	1124	33	abatement	abatement	NOUN
ftr-343	1124	34	regime	regime	NOUN
ftr-343	1124	35	.	.	PUNCT
ftr-343	1125	1	therefore	therefore	ADV
ftr-343	1125	2	,	,	PUNCT
ftr-343	1125	3	it	it	PRON
ftr-343	1125	4	would	would	AUX
ftr-343	1125	5	seem	seem	VERB
ftr-343	1125	6	wise	wise	ADJ
ftr-343	1125	7	to	to	PART
ftr-343	1125	8	attempt	attempt	VERB
ftr-343	1125	9	to	to	PART
ftr-343	1125	10	meet	meet	VERB
ftr-343	1125	11	the	the	DET
ftr-343	1125	12	standards	standard	NOUN
ftr-343	1125	13	of	of	ADP
ftr-343	1125	14	art	art	NOUN
ftr-343	1125	15	.	.	PUNCT
ftr-343	1126	1	i	i	PRON
ftr-343	1126	2	and	and	CCONJ
ftr-343	1126	3	iii	iii	NUM
ftr-343	1126	4	of	of	ADP
ftr-343	1126	5	gatt	gatt	PROPN
ftr-343	1126	6	.	.	PUNCT
ftr-343	1127	1	”176	”176	PUNCT
ftr-343	1127	2	they	they	PRON
ftr-343	1127	3	argue	argue	VERB
ftr-343	1127	4	that	that	SCONJ
ftr-343	1127	5	the	the	DET
ftr-343	1127	6	use	use	NOUN
ftr-343	1127	7	of	of	ADP
ftr-343	1127	8	bat	bat	NOUN
ftr-343	1127	9	would	would	AUX
ftr-343	1127	10	eliminate	eliminate	VERB
ftr-343	1127	11	a	a	DET
ftr-343	1127	12	challenge	challenge	NOUN
ftr-343	1127	13	under	under	ADP
ftr-343	1127	14	article	article	NOUN
ftr-343	1127	15	iii.177	iii.177	NOUN
ftr-343	1127	16	by	by	ADP
ftr-343	1127	17	comparison	comparison	NOUN
ftr-343	1127	18	,	,	PUNCT
ftr-343	1127	19	expressing	express	VERB
ftr-343	1127	20	what	what	PRON
ftr-343	1127	21	seems	seem	VERB
ftr-343	1127	22	to	to	PART
ftr-343	1127	23	be	be	AUX
ftr-343	1127	24	the	the	DET
ftr-343	1127	25	more	more	ADV
ftr-343	1127	26	predominant	predominant	ADJ
ftr-343	1127	27	position	position	NOUN
ftr-343	1127	28	,	,	PUNCT
ftr-343	1127	29	cosbey	cosbey	PROPN
ftr-343	1127	30	believes	believe	VERB
ftr-343	1127	31	that	that	SCONJ
ftr-343	1127	32	it	it	PRON
ftr-343	1127	33	would	would	AUX
ftr-343	1127	34	be	be	AUX
ftr-343	1127	35	difficult	difficult	ADJ
ftr-343	1127	36	to	to	PART
ftr-343	1127	37	construct	construct	VERB
ftr-343	1127	38	what	what	PRON
ftr-343	1127	39	is	be	AUX
ftr-343	1127	40	called	call	VERB
ftr-343	1127	41	here	here	ADV
ftr-343	1127	42	a	a	DET
ftr-343	1127	43	mixed	mixed	ADJ
ftr-343	1127	44	system	system	NOUN
ftr-343	1127	45	that	that	PRON
ftr-343	1127	46	would	would	AUX
ftr-343	1127	47	not	not	PART
ftr-343	1127	48	fail	fail	VERB
ftr-343	1127	49	the	the	DET
ftr-343	1127	50	most	most	ADV
ftr-343	1127	51	-	-	PUNCT
ftr-343	1127	52	favored	favor	VERB
ftr-343	1127	53	nation	nation	NOUN
ftr-343	1127	54	test	test	NOUN
ftr-343	1127	55	of	of	ADP
ftr-343	1127	56	gatt	gatt	PROPN
ftr-343	1127	57	article	article	NOUN
ftr-343	1127	58	i	i	PRON
ftr-343	1127	59	and	and	CCONJ
ftr-343	1127	60	that	that	SCONJ
ftr-343	1127	61	it	it	PRON
ftr-343	1127	62	would	would	AUX
ftr-343	1127	63	therefore	therefore	ADV
ftr-343	1127	64	be	be	AUX
ftr-343	1127	65	necessary	necessary	ADJ
ftr-343	1127	66	to	to	PART
ftr-343	1127	67	rely	rely	VERB
ftr-343	1127	68	on	on	ADP
ftr-343	1127	69	the	the	DET
ftr-343	1127	70	exceptions	exception	NOUN
ftr-343	1127	71	of	of	ADP
ftr-343	1127	72	article	article	NOUN
ftr-343	1127	73	xx.178	xx.178	ADP
ftr-343	1127	74	those	those	PRON
ftr-343	1127	75	designing	design	VERB
ftr-343	1127	76	a	a	DET
ftr-343	1127	77	carbon	carbon	NOUN
ftr-343	1127	78	tax	tax	NOUN
ftr-343	1127	79	and	and	CCONJ
ftr-343	1127	80	attendant	attendant	ADJ
ftr-343	1127	81	btas	bta	NOUN
ftr-343	1127	82	thus	thus	ADV
ftr-343	1127	83	face	face	VERB
ftr-343	1127	84	a	a	DET
ftr-343	1127	85	dilemma	dilemma	NOUN
ftr-343	1127	86	.	.	PUNCT
ftr-343	1128	1	van	van	PROPN
ftr-343	1128	2	asselt	asselt	PROPN
ftr-343	1128	3	,	,	PUNCT
ftr-343	1128	4	brewer	brewer	NOUN
ftr-343	1128	5	,	,	PUNCT
ftr-343	1128	6	and	and	CCONJ
ftr-343	1128	7	mehling	mehling	NOUN
ftr-343	1128	8	point	point	NOUN
ftr-343	1128	9	out	out	ADP
ftr-343	1128	10	the	the	DET
ftr-343	1128	11	following	following	ADJ
ftr-343	1128	12	paradox	paradox	NOUN
ftr-343	1128	13	:	:	PUNCT
ftr-343	1128	14	interestingly	interestingly	ADV
ftr-343	1128	15	,	,	PUNCT
ftr-343	1128	16	the	the	PRON
ftr-343	1128	17	more	more	ADJ
ftr-343	1128	18	a	a	DET
ftr-343	1128	19	border	border	NOUN
ftr-343	1128	20	adjustment	adjustment	NOUN
ftr-343	1128	21	measure	measure	NOUN
ftr-343	1128	22	differentiates	differentiate	NOUN
ftr-343	1128	23	between	between	ADP
ftr-343	1128	24	different	different	ADJ
ftr-343	1128	25	countries	country	NOUN
ftr-343	1128	26	,	,	PUNCT
ftr-343	1128	27	the	the	PRON
ftr-343	1128	28	more	more	ADV
ftr-343	1128	29	likely	likely	ADJ
ftr-343	1128	30	it	it	PRON
ftr-343	1128	31	would	would	AUX
ftr-343	1128	32	violate	violate	VERB
ftr-343	1128	33	the	the	DET
ftr-343	1128	34	mfn	mfn	NOUN
ftr-343	1128	35	-	-	NOUN
ftr-343	1128	36	clause	clause	NOUN
ftr-343	1128	37	,	,	PUNCT
ftr-343	1128	38	but	but	CCONJ
ftr-343	1128	39	the	the	DET
ftr-343	1128	40	more	more	ADJ
ftr-343	1128	41	it	it	PRON
ftr-343	1128	42	would	would	AUX
ftr-343	1128	43	be	be	AUX
ftr-343	1128	44	compliant	compliant	ADJ
ftr-343	1128	45	with	with	ADP
ftr-343	1128	46	the	the	DET
ftr-343	1128	47	chapeau	chapeau	PROPN
ftr-343	1128	48	conditions	condition	NOUN
ftr-343	1128	49	.	.	PUNCT
ftr-343	1129	1	conversely	conversely	ADV
ftr-343	1129	2	,	,	PUNCT
ftr-343	1129	3	applying	apply	VERB
ftr-343	1129	4	the	the	DET
ftr-343	1129	5	border	border	NOUN
ftr-343	1129	6	adjustment	adjustment	NOUN
ftr-343	1129	7	measure	measure	NOUN
ftr-343	1129	8	to	to	ADP
ftr-343	1129	9	all	all	DET
ftr-343	1129	10	countries	country	NOUN
ftr-343	1129	11	could	could	AUX
ftr-343	1129	12	avoid	avoid	VERB
ftr-343	1129	13	a	a	DET
ftr-343	1129	14	violation	violation	NOUN
ftr-343	1129	15	of	of	ADP
ftr-343	1129	16	the	the	DET
ftr-343	1129	17	mfn	mfn	PROPN
ftr-343	1129	18	principle	principle	NOUN
ftr-343	1129	19	,	,	PUNCT
ftr-343	1129	20	but	but	CCONJ
ftr-343	1129	21	would	would	AUX
ftr-343	1129	22	make	make	VERB
ftr-343	1129	23	it	it	PRON
ftr-343	1129	24	unlikely	unlikely	ADJ
ftr-343	1129	25	to	to	PART
ftr-343	1129	26	qualify	qualify	VERB
ftr-343	1129	27	as	as	ADP
ftr-343	1129	28	an	an	DET
ftr-343	1129	29	exception	exception	NOUN
ftr-343	1129	30	.	.	PUNCT
ftr-343	1130	1	this	this	PRON
ftr-343	1130	2	means	mean	VERB
ftr-343	1130	3	,	,	PUNCT
ftr-343	1130	4	essentially	essentially	ADV
ftr-343	1130	5	,	,	PUNCT
ftr-343	1130	6	that	that	SCONJ
ftr-343	1130	7	countries	country	NOUN
ftr-343	1130	8	wanting	want	VERB
ftr-343	1130	9	to	to	PART
ftr-343	1130	10	design	design	VERB
ftr-343	1130	11	border	border	NOUN
ftr-343	1130	12	adjustment	adjustment	NOUN
ftr-343	1130	13	measures	measure	NOUN
ftr-343	1130	14	need	need	VERB
ftr-343	1130	15	to	to	PART
ftr-343	1130	16	consciously	consciously	ADV
ftr-343	1130	17	choose	choose	VERB
ftr-343	1130	18	a	a	DET
ftr-343	1130	19	strategy	strategy	NOUN
ftr-343	1130	20	that	that	PRON
ftr-343	1130	21	either	either	CCONJ
ftr-343	1130	22	rests	rest	VERB
ftr-343	1130	23	on	on	ADP
ftr-343	1130	24	avoiding	avoid	VERB
ftr-343	1130	25	violation	violation	NOUN
ftr-343	1130	26	of	of	ADP
ftr-343	1130	27	the	the	DET
ftr-343	1130	28	commitments	commitment	NOUN
ftr-343	1130	29	175	175	NUM
ftr-343	1130	30	.	.	PUNCT
ftr-343	1131	1	pauwelyn	pauwelyn	PROPN
ftr-343	1131	2	,	,	PUNCT
ftr-343	1131	3	u.s	u.s	PROPN
ftr-343	1131	4	.	.	PROPN
ftr-343	1131	5	federal	federal	ADJ
ftr-343	1131	6	climate	climate	NOUN
ftr-343	1131	7	policy	policy	NOUN
ftr-343	1131	8	,	,	PUNCT
ftr-343	1131	9	supra	supra	PROPN
ftr-343	1131	10	note	note	NOUN
ftr-343	1131	11	15	15	NUM
ftr-343	1131	12	,	,	PUNCT
ftr-343	1131	13	at	at	ADP
ftr-343	1131	14	41	41	NUM
ftr-343	1131	15	.	.	PUNCT
ftr-343	1132	1	176	176	NUM
ftr-343	1132	2	.	.	PUNCT
ftr-343	1133	1	ismer	ismer	NOUN
ftr-343	1133	2	&	&	CCONJ
ftr-343	1133	3	neuhoff	neuhoff	NOUN
ftr-343	1133	4	,	,	PUNCT
ftr-343	1133	5	supra	supra	ADJ
ftr-343	1133	6	note	note	NOUN
ftr-343	1133	7	1	1	NUM
ftr-343	1133	8	,	,	PUNCT
ftr-343	1133	9	at	at	ADP
ftr-343	1133	10	152	152	NUM
ftr-343	1133	11	.	.	PUNCT
ftr-343	1133	12	177	177	NUM
ftr-343	1133	13	.	.	PUNCT
ftr-343	1134	1	neuhoff	neuhoff	PROPN
ftr-343	1134	2	&	&	CCONJ
ftr-343	1134	3	ismer	ismer	PROPN
ftr-343	1134	4	,	,	PUNCT
ftr-343	1134	5	supra	supra	NOUN
ftr-343	1134	6	note	note	NOUN
ftr-343	1134	7	3	3	NUM
ftr-343	1134	8	,	,	PUNCT
ftr-343	1134	9	at	at	ADP
ftr-343	1134	10	7	7	NUM
ftr-343	1134	11	.	.	NOUN
ftr-343	1134	12	178	178	NUM
ftr-343	1134	13	.	.	PUNCT
ftr-343	1135	1	cosbey	cosbey	PROPN
ftr-343	1135	2	,	,	PUNCT
ftr-343	1135	3	supra	supra	PROPN
ftr-343	1135	4	note	note	PROPN
ftr-343	1135	5	86	86	NUM
ftr-343	1135	6	,	,	PUNCT
ftr-343	1135	7	at	at	ADP
ftr-343	1135	8	3	3	NUM
ftr-343	1135	9	-	-	SYM
ftr-343	1135	10	4	4	NUM
ftr-343	1135	11	.	.	NOUN
ftr-343	1135	12	2011	2011	NUM
ftr-343	1135	13	]	]	PUNCT
ftr-343	1135	14	border	border	NOUN
ftr-343	1135	15	adjustments	adjustment	NOUN
ftr-343	1135	16	for	for	ADP
ftr-343	1135	17	carbon	carbon	NOUN
ftr-343	1135	18	taxes	taxis	NOUN
ftr-343	1135	19	283	283	NUM
ftr-343	1135	20	and	and	CCONJ
ftr-343	1135	21	principles	principle	NOUN
ftr-343	1135	22	in	in	ADP
ftr-343	1135	23	the	the	DET
ftr-343	1135	24	gatt	gatt	NOUN
ftr-343	1135	25	or	or	CCONJ
ftr-343	1135	26	on	on	ADP
ftr-343	1135	27	satisfying	satisfy	VERB
ftr-343	1135	28	the	the	DET
ftr-343	1135	29	conditions	condition	NOUN
ftr-343	1135	30	of	of	ADP
ftr-343	1135	31	the	the	DET
ftr-343	1135	32	general	general	ADJ
ftr-343	1135	33	exceptions.179	exceptions.179	NOUN
ftr-343	1135	34	d.	d.	NOUN
ftr-343	1135	35	summary	summary	NOUN
ftr-343	1135	36	appraisal	appraisal	NOUN
ftr-343	1135	37	import	import	NOUN
ftr-343	1135	38	btas	bta	NOUN
ftr-343	1135	39	would	would	AUX
ftr-343	1135	40	probably	probably	ADV
ftr-343	1135	41	satisfy	satisfy	VERB
ftr-343	1135	42	paragraph	paragraph	NOUN
ftr-343	1135	43	(	(	PUNCT
ftr-343	1135	44	g	g	NOUN
ftr-343	1135	45	)	)	PUNCT
ftr-343	1135	46	of	of	ADP
ftr-343	1135	47	article	article	NOUN
ftr-343	1135	48	xx	xx	NUM
ftr-343	1135	49	,	,	PUNCT
ftr-343	1135	50	and	and	CCONJ
ftr-343	1135	51	perhaps	perhaps	ADV
ftr-343	1135	52	paragraph	paragraph	NOUN
ftr-343	1135	53	(	(	PUNCT
ftr-343	1135	54	b	b	NOUN
ftr-343	1135	55	)	)	PUNCT
ftr-343	1135	56	.	.	PUNCT
ftr-343	1136	1	this	this	PRON
ftr-343	1136	2	is	be	AUX
ftr-343	1136	3	most	most	ADV
ftr-343	1136	4	likely	likely	ADJ
ftr-343	1136	5	if	if	SCONJ
ftr-343	1136	6	btas	bta	NOUN
ftr-343	1136	7	were	be	AUX
ftr-343	1136	8	based	base	VERB
ftr-343	1136	9	on	on	ADP
ftr-343	1136	10	bat	bat	NOUN
ftr-343	1136	11	or	or	CCONJ
ftr-343	1136	12	pmp	pmp	NOUN
ftr-343	1136	13	(	(	PUNCT
ftr-343	1136	14	if	if	SCONJ
ftr-343	1136	15	it	it	PRON
ftr-343	1136	16	is	be	AUX
ftr-343	1136	17	lower	low	ADJ
ftr-343	1136	18	than	than	ADP
ftr-343	1136	19	the	the	DET
ftr-343	1136	20	actual	actual	ADJ
ftr-343	1136	21	carbon	carbon	NOUN
ftr-343	1136	22	content	content	NOUN
ftr-343	1136	23	of	of	ADP
ftr-343	1136	24	imports	import	NOUN
ftr-343	1136	25	)	)	PUNCT
ftr-343	1136	26	and	and	CCONJ
ftr-343	1136	27	perhaps	perhaps	ADV
ftr-343	1136	28	not	not	PART
ftr-343	1136	29	unlikely	unlikely	ADJ
ftr-343	1136	30	if	if	SCONJ
ftr-343	1136	31	they	they	PRON
ftr-343	1136	32	were	be	AUX
ftr-343	1136	33	based	base	VERB
ftr-343	1136	34	on	on	ADP
ftr-343	1136	35	the	the	DET
ftr-343	1136	36	actual	actual	ADJ
ftr-343	1136	37	carbon	carbon	NOUN
ftr-343	1136	38	content	content	NOUN
ftr-343	1136	39	of	of	ADP
ftr-343	1136	40	imports	import	NOUN
ftr-343	1136	41	(	(	PUNCT
ftr-343	1136	42	if	if	SCONJ
ftr-343	1136	43	it	it	PRON
ftr-343	1136	44	is	be	AUX
ftr-343	1136	45	higher	high	ADJ
ftr-343	1136	46	than	than	ADP
ftr-343	1136	47	that	that	PRON
ftr-343	1136	48	under	under	ADP
ftr-343	1136	49	pmp	pmp	PROPN
ftr-343	1136	50	)	)	PUNCT
ftr-343	1136	51	.	.	PUNCT
ftr-343	1137	1	the	the	DET
ftr-343	1137	2	case	case	NOUN
ftr-343	1137	3	for	for	ADP
ftr-343	1137	4	export	export	NOUN
ftr-343	1137	5	btas	bta	NOUN
ftr-343	1137	6	is	be	AUX
ftr-343	1137	7	less	less	ADV
ftr-343	1137	8	convincing	convincing	ADJ
ftr-343	1137	9	.	.	PUNCT
ftr-343	1138	1	a	a	DET
ftr-343	1138	2	mixed	mixed	ADJ
ftr-343	1138	3	system	system	NOUN
ftr-343	1138	4	seems	seem	VERB
ftr-343	1138	5	unlikely	unlikely	ADJ
ftr-343	1138	6	to	to	PART
ftr-343	1138	7	satisfy	satisfy	VERB
ftr-343	1138	8	the	the	DET
ftr-343	1138	9	chapeau	chapeau	PROPN
ftr-343	1138	10	,	,	PUNCT
ftr-343	1138	11	especially	especially	ADV
ftr-343	1138	12	as	as	SCONJ
ftr-343	1138	13	applied	apply	VERB
ftr-343	1138	14	to	to	ADP
ftr-343	1138	15	trade	trade	VERB
ftr-343	1138	16	with	with	ADP
ftr-343	1138	17	developing	develop	VERB
ftr-343	1138	18	countries	country	NOUN
ftr-343	1138	19	.	.	PUNCT
ftr-343	1139	1	it	it	PRON
ftr-343	1139	2	is	be	AUX
ftr-343	1139	3	important	important	ADJ
ftr-343	1139	4	to	to	PART
ftr-343	1139	5	keep	keep	VERB
ftr-343	1139	6	in	in	ADP
ftr-343	1139	7	mind	mind	NOUN
ftr-343	1139	8	bordoff	bordoff	PROPN
ftr-343	1139	9	’s	’s	PART
ftr-343	1139	10	warning	warn	VERB
ftr-343	1139	11	that	that	SCONJ
ftr-343	1139	12	,	,	PUNCT
ftr-343	1139	13	rather	rather	ADV
ftr-343	1139	14	than	than	ADP
ftr-343	1139	15	being	be	AUX
ftr-343	1139	16	decided	decide	VERB
ftr-343	1139	17	on	on	ADP
ftr-343	1139	18	purely	purely	ADV
ftr-343	1139	19	technical	technical	ADJ
ftr-343	1139	20	grounds	ground	NOUN
ftr-343	1139	21	of	of	ADP
ftr-343	1139	22	conformity	conformity	NOUN
ftr-343	1139	23	with	with	ADP
ftr-343	1139	24	the	the	DET
ftr-343	1139	25	basic	basic	ADJ
ftr-343	1139	26	gatt	gatt	PROPN
ftr-343	1139	27	rules	rule	NOUN
ftr-343	1139	28	,	,	PUNCT
ftr-343	1139	29	“	"	PUNCT
ftr-343	1139	30	the	the	DET
ftr-343	1139	31	consistency	consistency	NOUN
ftr-343	1139	32	of	of	ADP
ftr-343	1139	33	border	border	NOUN
ftr-343	1139	34	adjustments	adjustment	NOUN
ftr-343	1139	35	with	with	ADP
ftr-343	1139	36	wto	wto	PROPN
ftr-343	1139	37	law	law	NOUN
ftr-343	1139	38	is	be	AUX
ftr-343	1139	39	in	in	ADP
ftr-343	1139	40	doubt	doubt	NOUN
ftr-343	1139	41	and	and	CCONJ
ftr-343	1139	42	may	may	AUX
ftr-343	1139	43	come	come	VERB
ftr-343	1139	44	down	down	ADP
ftr-343	1139	45	to	to	ADP
ftr-343	1139	46	whether	whether	SCONJ
ftr-343	1139	47	the	the	DET
ftr-343	1139	48	wto	wto	PROPN
ftr-343	1139	49	panel	panel	NOUN
ftr-343	1139	50	finds	find	VERB
ftr-343	1139	51	the	the	DET
ftr-343	1139	52	measure	measure	NOUN
ftr-343	1139	53	to	to	PART
ftr-343	1139	54	be	be	AUX
ftr-343	1139	55	a	a	DET
ftr-343	1139	56	genuine	genuine	ADJ
ftr-343	1139	57	effort	effort	NOUN
ftr-343	1139	58	to	to	PART
ftr-343	1139	59	protect	protect	VERB
ftr-343	1139	60	the	the	DET
ftr-343	1139	61	environment	environment	NOUN
ftr-343	1139	62	or	or	CCONJ
ftr-343	1139	63	a	a	DET
ftr-343	1139	64	form	form	NOUN
ftr-343	1139	65	of	of	ADP
ftr-343	1139	66	stealth	stealth	ADJ
ftr-343	1139	67	protectionism	protectionism	NOUN
ftr-343	1139	68	.	.	PUNCT
ftr-343	1140	1	”180	”180	PROPN
ftr-343	1141	1	v.	v.	ADP
ftr-343	1141	2	bas	bas	PROPN
ftr-343	1141	3	for	for	SCONJ
ftr-343	1141	4	the	the	DET
ftr-343	1141	5	cost	cost	NOUN
ftr-343	1141	6	emissions	emission	NOUN
ftr-343	1141	7	permits	permit	VERB
ftr-343	1141	8	most	most	ADJ
ftr-343	1141	9	countries	country	NOUN
ftr-343	1141	10	that	that	PRON
ftr-343	1141	11	are	be	AUX
ftr-343	1141	12	pricing	price	VERB
ftr-343	1141	13	carbon	carbon	NOUN
ftr-343	1141	14	,	,	PUNCT
ftr-343	1141	15	or	or	CCONJ
ftr-343	1141	16	that	that	SCONJ
ftr-343	1141	17	propose	propose	VERB
ftr-343	1141	18	to	to	PART
ftr-343	1141	19	do	do	VERB
ftr-343	1141	20	so	so	ADV
ftr-343	1141	21	,	,	PUNCT
ftr-343	1141	22	are	be	AUX
ftr-343	1141	23	using	use	VERB
ftr-343	1141	24	or	or	CCONJ
ftr-343	1141	25	contemplating	contemplate	VERB
ftr-343	1141	26	cap	cap	NOUN
ftr-343	1141	27	and	and	CCONJ
ftr-343	1141	28	trade	trade	NOUN
ftr-343	1141	29	systems	system	NOUN
ftr-343	1141	30	,	,	PUNCT
ftr-343	1141	31	rather	rather	ADV
ftr-343	1141	32	than	than	ADP
ftr-343	1141	33	carbon	carbon	NOUN
ftr-343	1141	34	taxes	taxis	NOUN
ftr-343	1141	35	.	.	PUNCT
ftr-343	1142	1	it	it	PRON
ftr-343	1142	2	is	be	AUX
ftr-343	1142	3	thus	thus	ADV
ftr-343	1142	4	necessary	necessary	ADJ
ftr-343	1142	5	to	to	PART
ftr-343	1142	6	examine	examine	VERB
ftr-343	1142	7	the	the	DET
ftr-343	1142	8	gatt	gatt	NOUN
ftr-343	1142	9	-	-	PUNCT
ftr-343	1142	10	legality	legality	NOUN
ftr-343	1142	11	of	of	ADP
ftr-343	1142	12	bas	bas	PROPN
ftr-343	1142	13	for	for	SCONJ
ftr-343	1142	14	the	the	DET
ftr-343	1142	15	cost	cost	NOUN
ftr-343	1142	16	of	of	ADP
ftr-343	1142	17	emissions	emission	NOUN
ftr-343	1142	18	permits	permit	NOUN
ftr-343	1142	19	under	under	ADP
ftr-343	1142	20	such	such	ADJ
ftr-343	1142	21	schemes.181	schemes.181	NOUN
ftr-343	1142	22	unfortunately	unfortunately	ADV
ftr-343	1142	23	,	,	PUNCT
ftr-343	1142	24	as	as	SCONJ
ftr-343	1142	25	noted	note	VERB
ftr-343	1142	26	earlier	early	ADV
ftr-343	1142	27	,	,	PUNCT
ftr-343	1142	28	legal	legal	ADJ
ftr-343	1142	29	jurisprudence	jurisprudence	NOUN
ftr-343	1142	30	dealing	deal	VERB
ftr-343	1142	31	directly	directly	ADV
ftr-343	1142	32	with	with	ADP
ftr-343	1142	33	this	this	DET
ftr-343	1142	34	issue	issue	NOUN
ftr-343	1142	35	is	be	AUX
ftr-343	1142	36	virtually	virtually	ADV
ftr-343	1142	37	non	non	ADJ
ftr-343	1142	38	-	-	ADJ
ftr-343	1142	39	existent	existent	ADJ
ftr-343	1142	40	.	.	PUNCT
ftr-343	1143	1	moreover	moreover	ADV
ftr-343	1143	2	,	,	PUNCT
ftr-343	1143	3	it	it	PRON
ftr-343	1143	4	is	be	AUX
ftr-343	1143	5	not	not	PART
ftr-343	1143	6	even	even	ADV
ftr-343	1143	7	clear	clear	ADJ
ftr-343	1143	8	whether	whether	SCONJ
ftr-343	1143	9	the	the	DET
ftr-343	1143	10	wto	wto	PROPN
ftr-343	1143	11	would	would	AUX
ftr-343	1143	12	consider	consider	VERB
ftr-343	1143	13	the	the	DET
ftr-343	1143	14	cost	cost	NOUN
ftr-343	1143	15	of	of	ADP
ftr-343	1143	16	allowances	allowance	NOUN
ftr-343	1143	17	to	to	PART
ftr-343	1143	18	be	be	AUX
ftr-343	1143	19	analogous	analogous	ADJ
ftr-343	1143	20	to	to	ADP
ftr-343	1143	21	a	a	DET
ftr-343	1143	22	tax	tax	NOUN
ftr-343	1143	23	or	or	CCONJ
ftr-343	1143	24	a	a	DET
ftr-343	1143	25	form	form	NOUN
ftr-343	1143	26	of	of	ADP
ftr-343	1143	27	regulation	regulation	NOUN
ftr-343	1143	28	,	,	PUNCT
ftr-343	1143	29	in	in	ADP
ftr-343	1143	30	which	which	DET
ftr-343	1143	31	case	case	NOUN
ftr-343	1143	32	a	a	DET
ftr-343	1143	33	different	different	ADJ
ftr-343	1143	34	body	body	NOUN
ftr-343	1143	35	of	of	ADP
ftr-343	1143	36	wto	wto	PROPN
ftr-343	1143	37	jurisprudence	jurisprudence	NOUN
ftr-343	1143	38	would	would	AUX
ftr-343	1143	39	apply.182	apply.182	VERB
ftr-343	1143	40	only	only	ADV
ftr-343	1143	41	the	the	DET
ftr-343	1143	42	former	former	ADJ
ftr-343	1143	43	179	179	NUM
ftr-343	1143	44	.	.	PUNCT
ftr-343	1144	1	van	van	PROPN
ftr-343	1144	2	asselt	asselt	PROPN
ftr-343	1144	3	,	,	PUNCT
ftr-343	1144	4	brewe	brewe	NOUN
ftr-343	1144	5	,	,	PUNCT
ftr-343	1144	6	&	&	CCONJ
ftr-343	1144	7	mehling	mehling	PROPN
ftr-343	1144	8	,	,	PUNCT
ftr-343	1144	9	supra	supra	PROPN
ftr-343	1144	10	note	note	PROPN
ftr-343	1144	11	8	8	NUM
ftr-343	1144	12	,	,	PUNCT
ftr-343	1144	13	at	at	ADP
ftr-343	1144	14	55	55	NUM
ftr-343	1144	15	n.213	n.213	NOUN
ftr-343	1144	16	.	.	PUNCT
ftr-343	1145	1	180	180	NUM
ftr-343	1145	2	.	.	PUNCT
ftr-343	1145	3	bordoff	bordoff	PROPN
ftr-343	1145	4	,	,	PUNCT
ftr-343	1145	5	supra	supra	PROPN
ftr-343	1145	6	note	note	PROPN
ftr-343	1145	7	15	15	NUM
ftr-343	1145	8	,	,	PUNCT
ftr-343	1145	9	at	at	ADP
ftr-343	1145	10	58	58	NUM
ftr-343	1145	11	.	.	PUNCT
ftr-343	1146	1	181	181	NUM
ftr-343	1146	2	.	.	PUNCT
ftr-343	1146	3	recall	recall	VERB
ftr-343	1146	4	the	the	DET
ftr-343	1146	5	working	working	NOUN
ftr-343	1146	6	assumption	assumption	NOUN
ftr-343	1146	7	stated	state	VERB
ftr-343	1146	8	supra	supra	PROPN
ftr-343	1146	9	in	in	ADP
ftr-343	1146	10	note	note	NOUN
ftr-343	1146	11	5	5	NUM
ftr-343	1146	12	that	that	SCONJ
ftr-343	1146	13	bas	bas	PROPN
ftr-343	1146	14	for	for	ADP
ftr-343	1146	15	a	a	DET
ftr-343	1146	16	cap	cap	NOUN
ftr-343	1146	17	and	and	CCONJ
ftr-343	1146	18	trade	trade	NOUN
ftr-343	1146	19	system	system	NOUN
ftr-343	1146	20	would	would	AUX
ftr-343	1146	21	take	take	VERB
ftr-343	1146	22	the	the	DET
ftr-343	1146	23	form	form	NOUN
ftr-343	1146	24	of	of	ADP
ftr-343	1146	25	requiring	require	VERB
ftr-343	1146	26	that	that	SCONJ
ftr-343	1146	27	importers	importer	NOUN
ftr-343	1146	28	hold	hold	VERB
ftr-343	1146	29	emissions	emission	NOUN
ftr-343	1146	30	permits	permit	NOUN
ftr-343	1146	31	,	,	PUNCT
ftr-343	1146	32	exempting	exempt	VERB
ftr-343	1146	33	exports	export	NOUN
ftr-343	1146	34	from	from	ADP
ftr-343	1146	35	the	the	DET
ftr-343	1146	36	requirement	requirement	NOUN
ftr-343	1146	37	to	to	PART
ftr-343	1146	38	hold	hold	VERB
ftr-343	1146	39	permits	permit	NOUN
ftr-343	1146	40	,	,	PUNCT
ftr-343	1146	41	and	and	CCONJ
ftr-343	1146	42	refunding	refund	VERB
ftr-343	1146	43	the	the	DET
ftr-343	1146	44	cost	cost	NOUN
ftr-343	1146	45	of	of	ADP
ftr-343	1146	46	permits	permit	NOUN
ftr-343	1146	47	incurred	incur	VERB
ftr-343	1146	48	before	before	ADP
ftr-343	1146	49	the	the	DET
ftr-343	1146	50	export	export	NOUN
ftr-343	1146	51	stage	stage	NOUN
ftr-343	1146	52	.	.	PUNCT
ftr-343	1147	1	quick	quick	ADJ
ftr-343	1147	2	argues	argue	VERB
ftr-343	1147	3	that	that	SCONJ
ftr-343	1147	4	using	use	VERB
ftr-343	1147	5	border	border	NOUN
ftr-343	1147	6	tax	tax	NOUN
ftr-343	1147	7	adjustments	adjustment	NOUN
ftr-343	1147	8	on	on	ADP
ftr-343	1147	9	imports	import	NOUN
ftr-343	1147	10	to	to	PART
ftr-343	1147	11	compensate	compensate	VERB
ftr-343	1147	12	for	for	ADP
ftr-343	1147	13	the	the	DET
ftr-343	1147	14	domestic	domestic	ADJ
ftr-343	1147	15	cost	cost	NOUN
ftr-343	1147	16	of	of	ADP
ftr-343	1147	17	emissions	emission	NOUN
ftr-343	1147	18	permits	permit	NOUN
ftr-343	1147	19	has	have	VERB
ftr-343	1147	20	an	an	DET
ftr-343	1147	21	element	element	NOUN
ftr-343	1147	22	of	of	ADP
ftr-343	1147	23	“	"	PUNCT
ftr-343	1147	24	naked	naked	ADJ
ftr-343	1147	25	discrimination	discrimination	NOUN
ftr-343	1147	26	”	"	PUNCT
ftr-343	1147	27	and	and	CCONJ
ftr-343	1147	28	thus	thus	ADV
ftr-343	1147	29	might	might	AUX
ftr-343	1147	30	not	not	PART
ftr-343	1147	31	be	be	AUX
ftr-343	1147	32	allowed	allow	VERB
ftr-343	1147	33	under	under	ADP
ftr-343	1147	34	either	either	CCONJ
ftr-343	1147	35	the	the	DET
ftr-343	1147	36	basic	basic	ADJ
ftr-343	1147	37	gatt	gatt	PROPN
ftr-343	1147	38	rules	rule	NOUN
ftr-343	1147	39	or	or	CCONJ
ftr-343	1147	40	article	article	NOUN
ftr-343	1147	41	xx	xx	NUM
ftr-343	1147	42	.	.	PUNCT
ftr-343	1148	1	see	see	VERB
ftr-343	1148	2	also	also	ADV
ftr-343	1148	3	quick	quick	ADJ
ftr-343	1148	4	,	,	PUNCT
ftr-343	1148	5	supra	supra	ADJ
ftr-343	1148	6	note	note	NOUN
ftr-343	1148	7	5	5	NUM
ftr-343	1148	8	,	,	PUNCT
ftr-343	1148	9	at	at	ADP
ftr-343	1148	10	172	172	NUM
ftr-343	1148	11	-	-	SYM
ftr-343	1148	12	73	73	NUM
ftr-343	1148	13	.	.	PUNCT
ftr-343	1149	1	for	for	ADP
ftr-343	1149	2	a	a	DET
ftr-343	1149	3	different	different	ADJ
ftr-343	1149	4	view	view	NOUN
ftr-343	1149	5	,	,	PUNCT
ftr-343	1149	6	see	see	VERB
ftr-343	1149	7	infra	infra	NOUN
ftr-343	1149	8	note	note	VERB
ftr-343	1149	9	183	183	NUM
ftr-343	1149	10	.	.	NOUN
ftr-343	1149	11	182	182	NUM
ftr-343	1149	12	.	.	PUNCT
ftr-343	1150	1	van	van	NOUN
ftr-343	1150	2	asselt	asselt	ADJ
ftr-343	1150	3	,	,	PUNCT
ftr-343	1150	4	brewer	brewer	NOUN
ftr-343	1150	5	&	&	CCONJ
ftr-343	1150	6	mehling	mehling	PROPN
ftr-343	1150	7	note	note	NOUN
ftr-343	1150	8	that	that	SCONJ
ftr-343	1150	9	a	a	DET
ftr-343	1150	10	requirement	requirement	NOUN
ftr-343	1150	11	for	for	SCONJ
ftr-343	1150	12	importers	importer	NOUN
ftr-343	1150	13	to	to	PART
ftr-343	1150	14	hold	hold	VERB
ftr-343	1150	15	allowances	allowance	NOUN
ftr-343	1150	16	might	might	AUX
ftr-343	1150	17	be	be	AUX
ftr-343	1150	18	seen	see	VERB
ftr-343	1150	19	as	as	ADP
ftr-343	1150	20	part	part	NOUN
ftr-343	1150	21	of	of	ADP
ftr-343	1150	22	an	an	DET
ftr-343	1150	23	internal	internal	ADJ
ftr-343	1150	24	regulation	regulation	NOUN
ftr-343	1150	25	that	that	PRON
ftr-343	1150	26	is	be	AUX
ftr-343	1150	27	implemented	implement	VERB
ftr-343	1150	28	at	at	ADP
ftr-343	1150	29	the	the	DET
ftr-343	1150	30	border	border	NOUN
ftr-343	1150	31	,	,	PUNCT
ftr-343	1150	32	and	and	CCONJ
ftr-343	1150	33	thus	thus	ADV
ftr-343	1150	34	governed	govern	VERB
ftr-343	1150	35	by	by	ADP
ftr-343	1150	36	article	article	PROPN
ftr-343	1150	37	iii.4	iii.4	PROPN
ftr-343	1150	38	of	of	ADP
ftr-343	1150	39	the	the	DET
ftr-343	1150	40	gatt	gatt	NOUN
ftr-343	1150	41	,	,	PUNCT
ftr-343	1150	42	or	or	CCONJ
ftr-343	1150	43	as	as	ADP
ftr-343	1150	44	a	a	DET
ftr-343	1150	45	measure	measure	NOUN
ftr-343	1150	46	applying	apply	VERB
ftr-343	1150	47	only	only	ADV
ftr-343	1150	48	to	to	ADP
ftr-343	1150	49	imports	import	NOUN
ftr-343	1150	50	,	,	PUNCT
ftr-343	1150	51	in	in	ADP
ftr-343	1150	52	which	which	DET
ftr-343	1150	53	case	case	NOUN
ftr-343	1150	54	it	it	PRON
ftr-343	1150	55	might	might	AUX
ftr-343	1150	56	be	be	AUX
ftr-343	1150	57	found	find	VERB
ftr-343	1150	58	to	to	PART
ftr-343	1150	59	be	be	AUX
ftr-343	1150	60	either	either	CCONJ
ftr-343	1150	61	an	an	DET
ftr-343	1150	62	import	import	NOUN
ftr-343	1150	63	tariff	tariff	NOUN
ftr-343	1150	64	prohibited	prohibit	VERB
ftr-343	1150	65	by	by	ADP
ftr-343	1150	66	gatt	gatt	NOUN
ftr-343	1150	67	article	article	NOUN
ftr-343	1150	68	ii.1(b	ii.1(b	VERB
ftr-343	1150	69	)	)	PUNCT
ftr-343	1150	70	or	or	CCONJ
ftr-343	1150	71	a	a	DET
ftr-343	1150	72	quantitative	quantitative	ADJ
ftr-343	1150	73	restriction	restriction	NOUN
ftr-343	1150	74	on	on	ADP
ftr-343	1150	75	imports	import	NOUN
ftr-343	1150	76	prohibited	prohibit	VERB
ftr-343	1150	77	by	by	ADP
ftr-343	1150	78	gatt	gatt	NOUN
ftr-343	1150	79	article	article	NOUN
ftr-343	1150	80	xi.1	xi.1	PROPN
ftr-343	1150	81	,	,	PUNCT
ftr-343	1150	82	rather	rather	ADV
ftr-343	1150	83	than	than	ADP
ftr-343	1150	84	being	be	AUX
ftr-343	1150	85	governed	govern	VERB
ftr-343	1150	86	by	by	ADP
ftr-343	1150	87	article	article	PROPN
ftr-343	1150	88	iii.2	iii.2	PROPN
ftr-343	1150	89	,	,	PUNCT
ftr-343	1150	90	which	which	PRON
ftr-343	1150	91	pertains	pertain	VERB
ftr-343	1150	92	to	to	ADP
ftr-343	1150	93	284	284	NUM
ftr-343	1150	94	florida	florida	PROPN
ftr-343	1150	95	tax	tax	NOUN
ftr-343	1150	96	review	review	NOUN
ftr-343	1151	1	[	[	X
ftr-343	1151	2	vol	vol	NOUN
ftr-343	1151	3	.	.	PUNCT
ftr-343	1152	1	11:4	11:4	NUM
ftr-343	1152	2	possibility	possibility	NOUN
ftr-343	1152	3	is	be	AUX
ftr-343	1152	4	considered	consider	VERB
ftr-343	1152	5	here.183	here.183	NOUN
ftr-343	1152	6	given	give	VERB
ftr-343	1152	7	the	the	DET
ftr-343	1152	8	lack	lack	NOUN
ftr-343	1152	9	of	of	ADP
ftr-343	1152	10	wto	wto	PROPN
ftr-343	1152	11	jurisprudence	jurisprudence	NOUN
ftr-343	1152	12	regarding	regard	VERB
ftr-343	1152	13	bas	bas	PROPN
ftr-343	1152	14	for	for	ADP
ftr-343	1152	15	the	the	DET
ftr-343	1152	16	cost	cost	NOUN
ftr-343	1152	17	of	of	ADP
ftr-343	1152	18	permits	permit	NOUN
ftr-343	1152	19	,	,	PUNCT
ftr-343	1152	20	it	it	PRON
ftr-343	1152	21	is	be	AUX
ftr-343	1152	22	necessary	necessary	ADJ
ftr-343	1152	23	to	to	PART
ftr-343	1152	24	attempt	attempt	VERB
ftr-343	1152	25	to	to	PART
ftr-343	1152	26	infer	infer	VERB
ftr-343	1152	27	from	from	ADP
ftr-343	1152	28	taxes	taxis	NOUN
ftr-343	1152	29	.	.	PUNCT
ftr-343	1153	1	van	van	NOUN
ftr-343	1153	2	asselt	asselt	ADJ
ftr-343	1153	3	,	,	PUNCT
ftr-343	1153	4	brewer	brewer	NOUN
ftr-343	1153	5	&	&	CCONJ
ftr-343	1153	6	mehling	mehling	PROPN
ftr-343	1153	7	,	,	PUNCT
ftr-343	1153	8	supra	supra	PROPN
ftr-343	1153	9	note	note	PROPN
ftr-343	1153	10	8	8	NUM
ftr-343	1153	11	,	,	PUNCT
ftr-343	1153	12	at	at	ADP
ftr-343	1153	13	48	48	NUM
ftr-343	1153	14	.	.	PUNCT
ftr-343	1154	1	they	they	PRON
ftr-343	1154	2	cite	cite	VERB
ftr-343	1154	3	robert	robert	PROPN
ftr-343	1154	4	howse	howse	PROPN
ftr-343	1154	5	&	&	CCONJ
ftr-343	1154	6	antonia	antonia	PROPN
ftr-343	1154	7	eliason	eliason	PROPN
ftr-343	1154	8	,	,	PUNCT
ftr-343	1154	9	domestic	domestic	ADJ
ftr-343	1154	10	and	and	CCONJ
ftr-343	1154	11	international	international	ADJ
ftr-343	1154	12	strategies	strategy	NOUN
ftr-343	1154	13	to	to	PART
ftr-343	1154	14	address	address	VERB
ftr-343	1154	15	climate	climate	NOUN
ftr-343	1154	16	change	change	NOUN
ftr-343	1154	17	:	:	PUNCT
ftr-343	1154	18	an	an	DET
ftr-343	1154	19	overview	overview	NOUN
ftr-343	1154	20	of	of	ADP
ftr-343	1154	21	the	the	DET
ftr-343	1154	22	wto	wto	PROPN
ftr-343	1154	23	legal	legal	ADJ
ftr-343	1154	24	issues	issue	NOUN
ftr-343	1154	25	,	,	PUNCT
ftr-343	1154	26	in	in	ADP
ftr-343	1154	27	international	international	ADJ
ftr-343	1154	28	trade	trade	NOUN
ftr-343	1154	29	regulation	regulation	NOUN
ftr-343	1154	30	and	and	CCONJ
ftr-343	1154	31	the	the	DET
ftr-343	1154	32	mitigation	mitigation	NOUN
ftr-343	1154	33	of	of	ADP
ftr-343	1154	34	climate	climate	NOUN
ftr-343	1154	35	change	change	NOUN
ftr-343	1154	36	48	48	NUM
ftr-343	1154	37	-	-	SYM
ftr-343	1154	38	49	49	NUM
ftr-343	1154	39	(	(	PUNCT
ftr-343	1154	40	thomas	thomas	PROPN
ftr-343	1154	41	cottier	cottier	PROPN
ftr-343	1154	42	,	,	PUNCT
ftr-343	1154	43	sadeq	sadeq	VERB
ftr-343	1154	44	bigdeli	bigdeli	PROPN
ftr-343	1154	45	&	&	CCONJ
ftr-343	1154	46	olga	olga	PROPN
ftr-343	1154	47	nartova	nartova	VERB
ftr-343	1154	48	eds	eds	PROPN
ftr-343	1154	49	.	.	PROPN
ftr-343	1154	50	,	,	PUNCT
ftr-343	1154	51	cambridge	cambridge	PROPN
ftr-343	1154	52	univ	univ	PROPN
ftr-343	1154	53	.	.	PUNCT
ftr-343	1155	1	press	press	PROPN
ftr-343	1155	2	2009	2009	NUM
ftr-343	1155	3	)	)	PUNCT
ftr-343	1155	4	to	to	ADP
ftr-343	1155	5	the	the	DET
ftr-343	1155	6	effect	effect	NOUN
ftr-343	1155	7	that	that	SCONJ
ftr-343	1155	8	the	the	DET
ftr-343	1155	9	requirement	requirement	NOUN
ftr-343	1155	10	to	to	PART
ftr-343	1155	11	hold	hold	VERB
ftr-343	1155	12	emissions	emission	NOUN
ftr-343	1155	13	allowances	allowance	NOUN
ftr-343	1155	14	would	would	AUX
ftr-343	1155	15	be	be	AUX
ftr-343	1155	16	a	a	DET
ftr-343	1155	17	regulation	regulation	NOUN
ftr-343	1155	18	that	that	PRON
ftr-343	1155	19	would	would	AUX
ftr-343	1155	20	be	be	AUX
ftr-343	1155	21	governed	govern	VERB
ftr-343	1155	22	by	by	ADP
ftr-343	1155	23	article	article	PROPN
ftr-343	1155	24	iii.4	iii.4	PROPN
ftr-343	1155	25	,	,	PUNCT
ftr-343	1155	26	a	a	DET
ftr-343	1155	27	conclusion	conclusion	NOUN
ftr-343	1155	28	with	with	ADP
ftr-343	1155	29	which	which	PRON
ftr-343	1155	30	wooders	wooder	NOUN
ftr-343	1155	31	,	,	PUNCT
ftr-343	1155	32	reinaud	reinaud	PROPN
ftr-343	1155	33	&	&	CCONJ
ftr-343	1155	34	cosbey	cosbey	PROPN
ftr-343	1155	35	,	,	PUNCT
ftr-343	1155	36	supra	supra	PROPN
ftr-343	1155	37	note	note	NOUN
ftr-343	1155	38	1	1	NUM
ftr-343	1155	39	,	,	PUNCT
ftr-343	1155	40	at	at	ADP
ftr-343	1155	41	55	55	NUM
ftr-343	1155	42	agree	agree	NOUN
ftr-343	1155	43	.	.	PUNCT
ftr-343	1156	1	bordoff	bordoff	PROPN
ftr-343	1156	2	examines	examine	VERB
ftr-343	1156	3	the	the	DET
ftr-343	1156	4	requirement	requirement	NOUN
ftr-343	1156	5	to	to	PART
ftr-343	1156	6	hold	hold	VERB
ftr-343	1156	7	emissions	emission	NOUN
ftr-343	1156	8	permits	permit	NOUN
ftr-343	1156	9	for	for	ADP
ftr-343	1156	10	imports	import	NOUN
ftr-343	1156	11	under	under	ADP
ftr-343	1156	12	gatt	gatt	PROPN
ftr-343	1156	13	article	article	PROPN
ftr-343	1156	14	iii.4	iii.4	PROPN
ftr-343	1156	15	,	,	PUNCT
ftr-343	1156	16	as	as	ADV
ftr-343	1156	17	well	well	ADV
ftr-343	1156	18	as	as	ADP
ftr-343	1156	19	under	under	ADP
ftr-343	1156	20	article	article	NOUN
ftr-343	1156	21	iii.2	iii.2	PROPN
ftr-343	1156	22	.	.	PROPN
ftr-343	1156	23	bordoff	bordoff	PROPN
ftr-343	1156	24	,	,	PUNCT
ftr-343	1156	25	supra	supra	PROPN
ftr-343	1156	26	note	note	PROPN
ftr-343	1156	27	15	15	NUM
ftr-343	1156	28	,	,	PUNCT
ftr-343	1156	29	at	at	ADP
ftr-343	1156	30	43	43	NUM
ftr-343	1156	31	-	-	SYM
ftr-343	1156	32	47	47	NUM
ftr-343	1156	33	.	.	PUNCT
ftr-343	1157	1	see	see	VERB
ftr-343	1157	2	also	also	ADV
ftr-343	1157	3	quick	quick	ADJ
ftr-343	1157	4	,	,	PUNCT
ftr-343	1157	5	supra	supra	ADJ
ftr-343	1157	6	note	note	NOUN
ftr-343	1157	7	15	15	NUM
ftr-343	1157	8	,	,	PUNCT
ftr-343	1157	9	at	at	ADP
ftr-343	1157	10	355	355	NUM
ftr-343	1157	11	-	-	SYM
ftr-343	1157	12	56	56	NUM
ftr-343	1157	13	.	.	PUNCT
ftr-343	1158	1	this	this	DET
ftr-343	1158	2	question	question	NOUN
ftr-343	1158	3	interacts	interact	VERB
ftr-343	1158	4	with	with	ADP
ftr-343	1158	5	the	the	DET
ftr-343	1158	6	provision	provision	NOUN
ftr-343	1158	7	of	of	ADP
ftr-343	1158	8	free	free	ADJ
ftr-343	1158	9	allowances	allowance	NOUN
ftr-343	1158	10	,	,	PUNCT
ftr-343	1158	11	to	to	PART
ftr-343	1158	12	be	be	AUX
ftr-343	1158	13	considered	consider	VERB
ftr-343	1158	14	below	below	ADV
ftr-343	1158	15	.	.	PUNCT
ftr-343	1159	1	de	de	PROPN
ftr-343	1159	2	cendra	cendra	PROPN
ftr-343	1159	3	states	state	VERB
ftr-343	1159	4	the	the	DET
ftr-343	1159	5	issue	issue	NOUN
ftr-343	1159	6	nicely	nicely	ADV
ftr-343	1159	7	:	:	PUNCT
ftr-343	1159	8	in	in	ADP
ftr-343	1159	9	the	the	DET
ftr-343	1159	10	case	case	NOUN
ftr-343	1159	11	of	of	ADP
ftr-343	1159	12	grandfathered	grandfathere	VERB
ftr-343	1159	13	allowances	allowance	NOUN
ftr-343	1159	14	,	,	PUNCT
ftr-343	1159	15	there	there	PRON
ftr-343	1159	16	is	be	VERB
ftr-343	1159	17	no	no	DET
ftr-343	1159	18	payment	payment	NOUN
ftr-343	1159	19	to	to	ADP
ftr-343	1159	20	the	the	DET
ftr-343	1159	21	government	government	NOUN
ftr-343	1159	22	and	and	CCONJ
ftr-343	1159	23	thus	thus	ADV
ftr-343	1159	24	the	the	DET
ftr-343	1159	25	oecd	oecd	PROPN
ftr-343	1159	26	definition	definition	NOUN
ftr-343	1159	27	[	[	X
ftr-343	1159	28	of	of	ADP
ftr-343	1159	29	taxes	taxis	NOUN
ftr-343	1159	30	]	]	PUNCT
ftr-343	1159	31	mentioned	mention	VERB
ftr-343	1159	32	above	above	ADV
ftr-343	1159	33	does	do	AUX
ftr-343	1159	34	not	not	PART
ftr-343	1159	35	hold	hold	VERB
ftr-343	1159	36	.	.	PUNCT
ftr-343	1160	1	however	however	ADV
ftr-343	1160	2	,	,	PUNCT
ftr-343	1160	3	it	it	PRON
ftr-343	1160	4	is	be	AUX
ftr-343	1160	5	clear	clear	ADJ
ftr-343	1160	6	that	that	SCONJ
ftr-343	1160	7	a	a	DET
ftr-343	1160	8	stringent	stringent	ADJ
ftr-343	1160	9	allocation	allocation	NOUN
ftr-343	1160	10	will	will	AUX
ftr-343	1160	11	nevertheless	nevertheless	ADV
ftr-343	1160	12	increase	increase	VERB
ftr-343	1160	13	the	the	DET
ftr-343	1160	14	production	production	NOUN
ftr-343	1160	15	costs	cost	NOUN
ftr-343	1160	16	of	of	ADP
ftr-343	1160	17	industry	industry	NOUN
ftr-343	1160	18	.	.	PUNCT
ftr-343	1161	1	in	in	ADP
ftr-343	1161	2	this	this	DET
ftr-343	1161	3	case	case	NOUN
ftr-343	1161	4	,	,	PUNCT
ftr-343	1161	5	the	the	DET
ftr-343	1161	6	eu	eu	PROPN
ftr-343	1161	7	ets	ets	PROPN
ftr-343	1161	8	can	can	AUX
ftr-343	1161	9	be	be	AUX
ftr-343	1161	10	compared	compare	VERB
ftr-343	1161	11	to	to	ADP
ftr-343	1161	12	any	any	DET
ftr-343	1161	13	other	other	ADJ
ftr-343	1161	14	environmental	environmental	ADJ
ftr-343	1161	15	regulation	regulation	NOUN
ftr-343	1161	16	,	,	PUNCT
ftr-343	1161	17	which	which	PRON
ftr-343	1161	18	by	by	ADP
ftr-343	1161	19	imposing	impose	VERB
ftr-343	1161	20	,	,	PUNCT
ftr-343	1161	21	for	for	ADP
ftr-343	1161	22	example	example	NOUN
ftr-343	1161	23	,	,	PUNCT
ftr-343	1161	24	standards	standard	NOUN
ftr-343	1161	25	on	on	ADP
ftr-343	1161	26	emissions	emission	NOUN
ftr-343	1161	27	,	,	PUNCT
ftr-343	1161	28	raises	raise	VERB
ftr-343	1161	29	the	the	DET
ftr-343	1161	30	costs	cost	NOUN
ftr-343	1161	31	for	for	ADP
ftr-343	1161	32	industry	industry	NOUN
ftr-343	1161	33	.	.	PUNCT
ftr-343	1162	1	the	the	DET
ftr-343	1162	2	analysis	analysis	NOUN
ftr-343	1162	3	of	of	ADP
ftr-343	1162	4	the	the	DET
ftr-343	1162	5	legality	legality	NOUN
ftr-343	1162	6	of	of	ADP
ftr-343	1162	7	imposing	impose	VERB
ftr-343	1162	8	levies	levy	NOUN
ftr-343	1162	9	at	at	ADP
ftr-343	1162	10	the	the	DET
ftr-343	1162	11	border	border	NOUN
ftr-343	1162	12	to	to	PART
ftr-343	1162	13	cancel	cancel	VERB
ftr-343	1162	14	those	those	DET
ftr-343	1162	15	impacts	impact	NOUN
ftr-343	1162	16	would	would	AUX
ftr-343	1162	17	have	have	VERB
ftr-343	1162	18	to	to	PART
ftr-343	1162	19	be	be	AUX
ftr-343	1162	20	done	do	VERB
ftr-343	1162	21	within	within	ADP
ftr-343	1162	22	the	the	DET
ftr-343	1162	23	remit	remit	NOUN
ftr-343	1162	24	of	of	ADP
ftr-343	1162	25	article	article	NOUN
ftr-343	1162	26	iii(4	iii(4	NOUN
ftr-343	1162	27	)	)	PUNCT
ftr-343	1162	28	of	of	ADP
ftr-343	1162	29	the	the	DET
ftr-343	1162	30	general	general	ADJ
ftr-343	1162	31	agreement	agreement	NOUN
ftr-343	1162	32	on	on	ADP
ftr-343	1162	33	tariffs	tariff	NOUN
ftr-343	1162	34	and	and	CCONJ
ftr-343	1162	35	trade	trade	NOUN
ftr-343	1162	36	(	(	PUNCT
ftr-343	1162	37	gatt	gatt	PROPN
ftr-343	1162	38	)	)	PUNCT
ftr-343	1162	39	.	.	PUNCT
ftr-343	1162	40	.	.	PUNCT
ftr-343	1162	41	.	.	PUNCT
ftr-343	1162	42	.	.	PUNCT
ftr-343	1163	1	[	[	X
ftr-343	1163	2	i]t	i]t	PROPN
ftr-343	1163	3	seems	seem	VERB
ftr-343	1163	4	that	that	SCONJ
ftr-343	1163	5	the	the	DET
ftr-343	1163	6	case	case	NOUN
ftr-343	1163	7	for	for	ADP
ftr-343	1163	8	compatibility	compatibility	NOUN
ftr-343	1163	9	would	would	AUX
ftr-343	1163	10	be	be	AUX
ftr-343	1163	11	rendered	render	VERB
ftr-343	1163	12	significantly	significantly	ADV
ftr-343	1163	13	more	more	ADV
ftr-343	1163	14	difficult	difficult	ADJ
ftr-343	1163	15	.	.	PUNCT
ftr-343	1164	1	see	see	VERB
ftr-343	1164	2	de	de	X
ftr-343	1164	3	cendra	cendra	PROPN
ftr-343	1164	4	,	,	PUNCT
ftr-343	1164	5	supra	supra	PROPN
ftr-343	1164	6	note	note	NOUN
ftr-343	1164	7	12	12	NUM
ftr-343	1164	8	,	,	PUNCT
ftr-343	1164	9	at	at	ADP
ftr-343	1164	10	138	138	NUM
ftr-343	1164	11	.	.	PUNCT
ftr-343	1165	1	the	the	DET
ftr-343	1165	2	definition	definition	NOUN
ftr-343	1165	3	mentioned	mention	VERB
ftr-343	1165	4	is	be	AUX
ftr-343	1165	5	the	the	DET
ftr-343	1165	6	oecd	oecd	PROPN
ftr-343	1165	7	definition	definition	NOUN
ftr-343	1165	8	of	of	ADP
ftr-343	1165	9	taxes	taxis	NOUN
ftr-343	1165	10	that	that	PRON
ftr-343	1165	11	is	be	AUX
ftr-343	1165	12	considered	consider	VERB
ftr-343	1165	13	in	in	ADP
ftr-343	1165	14	the	the	DET
ftr-343	1165	15	text	text	NOUN
ftr-343	1165	16	infra	infra	NOUN
ftr-343	1165	17	at	at	ADP
ftr-343	1165	18	note	note	NOUN
ftr-343	1165	19	187	187	NUM
ftr-343	1165	20	.	.	PUNCT
ftr-343	1166	1	there	there	PRON
ftr-343	1166	2	are	be	VERB
ftr-343	1166	3	,	,	PUNCT
ftr-343	1166	4	of	of	ADP
ftr-343	1166	5	course	course	NOUN
ftr-343	1166	6	,	,	PUNCT
ftr-343	1166	7	many	many	ADJ
ftr-343	1166	8	regulations	regulation	NOUN
ftr-343	1166	9	that	that	PRON
ftr-343	1166	10	raise	raise	VERB
ftr-343	1166	11	costs	cost	NOUN
ftr-343	1166	12	of	of	ADP
ftr-343	1166	13	domestic	domestic	ADJ
ftr-343	1166	14	production	production	NOUN
ftr-343	1166	15	for	for	ADP
ftr-343	1166	16	which	which	PRON
ftr-343	1166	17	there	there	PRON
ftr-343	1166	18	are	be	VERB
ftr-343	1166	19	no	no	DET
ftr-343	1166	20	bas	bas	PROPN
ftr-343	1166	21	.	.	PUNCT
ftr-343	1166	22	see	see	VERB
ftr-343	1166	23	infra	infra	NOUN
ftr-343	1166	24	note	note	VERB
ftr-343	1166	25	183	183	NUM
ftr-343	1166	26	.	.	PUNCT
ftr-343	1167	1	in	in	ADP
ftr-343	1167	2	any	any	DET
ftr-343	1167	3	event	event	NOUN
ftr-343	1167	4	,	,	PUNCT
ftr-343	1167	5	the	the	DET
ftr-343	1167	6	requirement	requirement	NOUN
ftr-343	1167	7	might	might	AUX
ftr-343	1167	8	pass	pass	VERB
ftr-343	1167	9	muster	muster	NOUN
ftr-343	1167	10	under	under	ADP
ftr-343	1167	11	the	the	DET
ftr-343	1167	12	general	general	ADJ
ftr-343	1167	13	exceptions	exception	NOUN
ftr-343	1167	14	of	of	ADP
ftr-343	1167	15	gatt	gatt	NOUN
ftr-343	1167	16	article	article	NOUN
ftr-343	1167	17	xx	xx	NUM
ftr-343	1167	18	.	.	PROPN
ftr-343	1167	19	183	183	NUM
ftr-343	1167	20	.	.	PUNCT
ftr-343	1168	1	in	in	ADP
ftr-343	1168	2	proceeding	proceed	VERB
ftr-343	1168	3	it	it	PRON
ftr-343	1168	4	is	be	AUX
ftr-343	1168	5	useful	useful	ADJ
ftr-343	1168	6	to	to	PART
ftr-343	1168	7	keep	keep	VERB
ftr-343	1168	8	in	in	ADP
ftr-343	1168	9	mind	mind	NOUN
ftr-343	1168	10	the	the	DET
ftr-343	1168	11	intriguing	intriguing	ADJ
ftr-343	1168	12	—	—	PUNCT
ftr-343	1168	13	and	and	CCONJ
ftr-343	1168	14	troubling	troubling	ADJ
ftr-343	1168	15	—	—	PUNCT
ftr-343	1168	16	possibility	possibility	NOUN
ftr-343	1168	17	raised	raise	VERB
ftr-343	1168	18	by	by	ADP
ftr-343	1168	19	quick	quick	ADJ
ftr-343	1168	20	:	:	PUNCT
ftr-343	1168	21	traditionally	traditionally	ADV
ftr-343	1168	22	,	,	PUNCT
ftr-343	1168	23	command	command	NOUN
ftr-343	1168	24	and	and	CCONJ
ftr-343	1168	25	control	control	PROPN
ftr-343	1168	26	environmental	environmental	ADJ
ftr-343	1168	27	legislation	legislation	NOUN
ftr-343	1168	28	has	have	AUX
ftr-343	1168	29	been	be	AUX
ftr-343	1168	30	adopted	adopt	VERB
ftr-343	1168	31	by	by	ADP
ftr-343	1168	32	many	many	ADJ
ftr-343	1168	33	countries	country	NOUN
ftr-343	1168	34	without	without	ADP
ftr-343	1168	35	a	a	DET
ftr-343	1168	36	discussion	discussion	NOUN
ftr-343	1168	37	of	of	ADP
ftr-343	1168	38	border	border	NOUN
ftr-343	1168	39	adjustment	adjustment	NOUN
ftr-343	1168	40	notwithstanding	notwithstanding	ADP
ftr-343	1168	41	their	their	PRON
ftr-343	1168	42	costs	cost	NOUN
ftr-343	1168	43	for	for	ADP
ftr-343	1168	44	domestic	domestic	ADJ
ftr-343	1168	45	businesses	business	NOUN
ftr-343	1168	46	.	.	PUNCT
ftr-343	1169	1	suppose	suppose	VERB
ftr-343	1169	2	the	the	DET
ftr-343	1169	3	eu	eu	PROPN
ftr-343	1169	4	would	would	AUX
ftr-343	1169	5	have	have	AUX
ftr-343	1169	6	prescribed	prescribe	VERB
ftr-343	1169	7	in	in	ADP
ftr-343	1169	8	its	its	PRON
ftr-343	1169	9	legislation	legislation	NOUN
ftr-343	1169	10	a	a	DET
ftr-343	1169	11	mandatory	mandatory	ADJ
ftr-343	1169	12	greenhouse	greenhouse	NOUN
ftr-343	1169	13	gas	gas	NOUN
ftr-343	1169	14	reduction	reduction	NOUN
ftr-343	1169	15	obligation	obligation	NOUN
ftr-343	1169	16	for	for	ADP
ftr-343	1169	17	covered	cover	VERB
ftr-343	1169	18	installations	installation	NOUN
ftr-343	1169	19	without	without	ADP
ftr-343	1169	20	a	a	DET
ftr-343	1169	21	cap	cap	NOUN
ftr-343	1169	22	and	and	CCONJ
ftr-343	1169	23	trade	trade	NOUN
ftr-343	1169	24	system	system	NOUN
ftr-343	1169	25	.	.	PUNCT
ftr-343	1170	1	would	would	AUX
ftr-343	1170	2	such	such	DET
ftr-343	1170	3	a	a	DET
ftr-343	1170	4	measure	measure	NOUN
ftr-343	1170	5	have	have	AUX
ftr-343	1170	6	triggered	trigger	VERB
ftr-343	1170	7	the	the	DET
ftr-343	1170	8	border	border	NOUN
ftr-343	1170	9	adjustment	adjustment	NOUN
ftr-343	1170	10	discussion	discussion	NOUN
ftr-343	1170	11	?	?	PUNCT
ftr-343	1171	1	if	if	SCONJ
ftr-343	1171	2	one	one	NUM
ftr-343	1171	3	were	be	AUX
ftr-343	1171	4	to	to	PART
ftr-343	1171	5	consider	consider	VERB
ftr-343	1171	6	that	that	SCONJ
ftr-343	1171	7	an	an	DET
ftr-343	1171	8	environmental	environmental	ADJ
ftr-343	1171	9	legislation	legislation	NOUN
ftr-343	1171	10	applying	apply	VERB
ftr-343	1171	11	a	a	DET
ftr-343	1171	12	market	market	NOUN
ftr-343	1171	13	-	-	PUNCT
ftr-343	1171	14	based	base	VERB
ftr-343	1171	15	instrument	instrument	NOUN
ftr-343	1171	16	(	(	PUNCT
ftr-343	1171	17	e.g.	e.g.	ADV
ftr-343	1171	18	,	,	PUNCT
ftr-343	1171	19	emission	emission	NOUN
ftr-343	1171	20	trading	trading	NOUN
ftr-343	1171	21	)	)	PUNCT
ftr-343	1171	22	was	be	AUX
ftr-343	1171	23	different	different	ADJ
ftr-343	1171	24	from	from	ADP
ftr-343	1171	25	a	a	DET
ftr-343	1171	26	‘	'	PUNCT
ftr-343	1171	27	normal	normal	ADJ
ftr-343	1171	28	’	'	PUNCT
ftr-343	1171	29	command	command	NOUN
ftr-343	1171	30	and	and	CCONJ
ftr-343	1171	31	control	control	NOUN
ftr-343	1171	32	environmental	environmental	ADJ
ftr-343	1171	33	legislation	legislation	NOUN
ftr-343	1171	34	as	as	ADV
ftr-343	1171	35	far	far	ADV
ftr-343	1171	36	as	as	SCONJ
ftr-343	1171	37	the	the	DET
ftr-343	1171	38	application	application	NOUN
ftr-343	1171	39	of	of	ADP
ftr-343	1171	40	border	border	NOUN
ftr-343	1171	41	tax	tax	NOUN
ftr-343	1171	42	adjustment	adjustment	NOUN
ftr-343	1171	43	is	be	AUX
ftr-343	1171	44	2011	2011	NUM
ftr-343	1171	45	]	]	PUNCT
ftr-343	1171	46	border	border	NOUN
ftr-343	1171	47	adjustments	adjustment	NOUN
ftr-343	1171	48	for	for	ADP
ftr-343	1171	49	carbon	carbon	NOUN
ftr-343	1171	50	taxes	taxis	NOUN
ftr-343	1171	51	285	285	NUM
ftr-343	1171	52	the	the	DET
ftr-343	1171	53	jurisprudence	jurisprudence	NOUN
ftr-343	1171	54	on	on	ADP
ftr-343	1171	55	btas	bta	NOUN
ftr-343	1171	56	discussed	discuss	VERB
ftr-343	1171	57	above	above	ADP
ftr-343	1171	58	how	how	SCONJ
ftr-343	1171	59	the	the	DET
ftr-343	1171	60	wto	wto	PROPN
ftr-343	1171	61	would	would	AUX
ftr-343	1171	62	decide	decide	VERB
ftr-343	1171	63	a	a	DET
ftr-343	1171	64	case	case	NOUN
ftr-343	1171	65	involving	involve	VERB
ftr-343	1171	66	bas	bas	PROPN
ftr-343	1171	67	for	for	ADP
ftr-343	1171	68	emissions	emission	NOUN
ftr-343	1171	69	permits	permit	NOUN
ftr-343	1171	70	.	.	PUNCT
ftr-343	1172	1	doing	do	VERB
ftr-343	1172	2	so	so	ADV
ftr-343	1172	3	is	be	AUX
ftr-343	1172	4	complicated	complicate	VERB
ftr-343	1172	5	by	by	ADP
ftr-343	1172	6	the	the	DET
ftr-343	1172	7	fact	fact	NOUN
ftr-343	1172	8	that	that	SCONJ
ftr-343	1172	9	important	important	ADJ
ftr-343	1172	10	aspects	aspect	NOUN
ftr-343	1172	11	of	of	ADP
ftr-343	1172	12	cap	cap	NOUN
ftr-343	1172	13	and	and	CCONJ
ftr-343	1172	14	trade	trade	NOUN
ftr-343	1172	15	systems	system	NOUN
ftr-343	1172	16	,	,	PUNCT
ftr-343	1172	17	including	include	VERB
ftr-343	1172	18	free	free	ADJ
ftr-343	1172	19	allowances	allowance	NOUN
ftr-343	1172	20	and	and	CCONJ
ftr-343	1172	21	acquisition	acquisition	NOUN
ftr-343	1172	22	of	of	ADP
ftr-343	1172	23	permits	permit	NOUN
ftr-343	1172	24	on	on	ADP
ftr-343	1172	25	the	the	DET
ftr-343	1172	26	secondary	secondary	ADJ
ftr-343	1172	27	market	market	NOUN
ftr-343	1172	28	,	,	PUNCT
ftr-343	1172	29	have	have	AUX
ftr-343	1172	30	no	no	DET
ftr-343	1172	31	tax	tax	NOUN
ftr-343	1172	32	analogs	analog	NOUN
ftr-343	1172	33	.	.	PUNCT
ftr-343	1173	1	a.	a.	PROPN
ftr-343	1173	2	bas	bas	PROPN
ftr-343	1173	3	for	for	ADP
ftr-343	1173	4	the	the	DET
ftr-343	1173	5	cost	cost	NOUN
ftr-343	1173	6	of	of	ADP
ftr-343	1173	7	emissions	emission	NOUN
ftr-343	1173	8	permits	permit	NOUN
ftr-343	1173	9	purchased	purchase	VERB
ftr-343	1173	10	from	from	ADP
ftr-343	1173	11	the	the	DET
ftr-343	1173	12	issuing	issue	VERB
ftr-343	1173	13	government	government	NOUN
ftr-343	1173	14	it	it	PRON
ftr-343	1173	15	might	might	AUX
ftr-343	1173	16	seem	seem	VERB
ftr-343	1173	17	that	that	SCONJ
ftr-343	1173	18	,	,	PUNCT
ftr-343	1173	19	as	as	ADP
ftr-343	1173	20	a	a	DET
ftr-343	1173	21	matter	matter	NOUN
ftr-343	1173	22	of	of	ADP
ftr-343	1173	23	economic	economic	ADJ
ftr-343	1173	24	logic	logic	NOUN
ftr-343	1173	25	,	,	PUNCT
ftr-343	1173	26	the	the	DET
ftr-343	1173	27	gatt	gatt	NOUN
ftr-343	1173	28	-	-	PUNCT
ftr-343	1173	29	legality	legality	NOUN
ftr-343	1173	30	of	of	ADP
ftr-343	1173	31	bas	bas	PROPN
ftr-343	1173	32	for	for	ADP
ftr-343	1173	33	the	the	DET
ftr-343	1173	34	cost	cost	NOUN
ftr-343	1173	35	of	of	ADP
ftr-343	1173	36	emissions	emission	NOUN
ftr-343	1173	37	permits	permit	NOUN
ftr-343	1173	38	purchased	purchase	VERB
ftr-343	1173	39	from	from	ADP
ftr-343	1173	40	the	the	DET
ftr-343	1173	41	issuing	issue	VERB
ftr-343	1173	42	government	government	NOUN
ftr-343	1173	43	should	should	AUX
ftr-343	1173	44	be	be	AUX
ftr-343	1173	45	governed	govern	VERB
ftr-343	1173	46	by	by	ADP
ftr-343	1173	47	the	the	DET
ftr-343	1173	48	same	same	ADJ
ftr-343	1173	49	reasoning	reasoning	NOUN
ftr-343	1173	50	as	as	ADP
ftr-343	1173	51	the	the	DET
ftr-343	1173	52	gatt	gatt	NOUN
ftr-343	1173	53	-	-	PUNCT
ftr-343	1173	54	legality	legality	NOUN
ftr-343	1173	55	of	of	ADP
ftr-343	1173	56	btas	bta	NOUN
ftr-343	1173	57	for	for	ADP
ftr-343	1173	58	carbon	carbon	NOUN
ftr-343	1173	59	taxes.184	taxes.184	NOUN
ftr-343	1173	60	but	but	CCONJ
ftr-343	1173	61	the	the	DET
ftr-343	1173	62	cost	cost	NOUN
ftr-343	1173	63	of	of	ADP
ftr-343	1173	64	permits	permit	NOUN
ftr-343	1173	65	is	be	AUX
ftr-343	1173	66	not	not	PART
ftr-343	1173	67	a	a	DET
ftr-343	1173	68	tax	tax	NOUN
ftr-343	1173	69	,	,	PUNCT
ftr-343	1173	70	in	in	ADP
ftr-343	1173	71	the	the	DET
ftr-343	1173	72	usual	usual	ADJ
ftr-343	1173	73	sense	sense	NOUN
ftr-343	1173	74	of	of	ADP
ftr-343	1173	75	that	that	DET
ftr-343	1173	76	word	word	NOUN
ftr-343	1173	77	.	.	PUNCT
ftr-343	1174	1	as	as	ADP
ftr-343	1174	2	ismer	ismer	NOUN
ftr-343	1174	3	and	and	CCONJ
ftr-343	1174	4	neuhoff	neuhoff	NOUN
ftr-343	1174	5	note	note	NOUN
ftr-343	1174	6	regarding	regard	VERB
ftr-343	1174	7	their	their	PRON
ftr-343	1174	8	conclusion	conclusion	NOUN
ftr-343	1174	9	that	that	SCONJ
ftr-343	1174	10	btas	bta	NOUN
ftr-343	1174	11	for	for	ADP
ftr-343	1174	12	exports	export	NOUN
ftr-343	1174	13	would	would	AUX
ftr-343	1174	14	be	be	AUX
ftr-343	1174	15	gatt	gatt	NOUN
ftr-343	1174	16	-	-	ADJ
ftr-343	1174	17	legal	legal	ADJ
ftr-343	1174	18	,	,	PUNCT
ftr-343	1174	19	“	"	PUNCT
ftr-343	1174	20	it	it	PRON
ftr-343	1174	21	does	do	AUX
ftr-343	1174	22	not	not	PART
ftr-343	1174	23	automatically	automatically	ADV
ftr-343	1174	24	follow	follow	VERB
ftr-343	1174	25	.	.	PUNCT
ftr-343	1174	26	.	.	PUNCT
ftr-343	1174	27	.	.	PUNCT
ftr-343	1175	1	that	that	SCONJ
ftr-343	1175	2	any	any	DET
ftr-343	1175	3	costs	cost	NOUN
ftr-343	1175	4	of	of	ADP
ftr-343	1175	5	allowances	allowance	NOUN
ftr-343	1175	6	should	should	AUX
ftr-343	1175	7	be	be	AUX
ftr-343	1175	8	deductible	deductible	ADJ
ftr-343	1175	9	as	as	ADV
ftr-343	1175	10	well	well	ADV
ftr-343	1175	11	.	.	PUNCT
ftr-343	1176	1	”185	”185	PUNCT
ftr-343	1177	1	gatt	gatt	PROPN
ftr-343	1177	2	articles	article	NOUN
ftr-343	1177	3	i	i	PRON
ftr-343	1177	4	and	and	CCONJ
ftr-343	1177	5	iii.2	iii.2	PROPN
ftr-343	1177	6	,	,	PUNCT
ftr-343	1177	7	respectively	respectively	ADV
ftr-343	1177	8	,	,	PUNCT
ftr-343	1177	9	refer	refer	VERB
ftr-343	1177	10	to	to	ADP
ftr-343	1177	11	“	"	PUNCT
ftr-343	1177	12	customs	custom	NOUN
ftr-343	1177	13	duties	duty	NOUN
ftr-343	1177	14	and	and	CCONJ
ftr-343	1177	15	charges	charge	NOUN
ftr-343	1177	16	of	of	ADP
ftr-343	1177	17	any	any	DET
ftr-343	1177	18	kind	kind	NOUN
ftr-343	1177	19	”	"	PUNCT
ftr-343	1177	20	and	and	CCONJ
ftr-343	1177	21	“	"	PUNCT
ftr-343	1177	22	internal	internal	ADJ
ftr-343	1177	23	taxes	taxis	NOUN
ftr-343	1177	24	or	or	CCONJ
ftr-343	1177	25	other	other	ADJ
ftr-343	1177	26	internal	internal	ADJ
ftr-343	1177	27	charges	charge	NOUN
ftr-343	1177	28	of	of	ADP
ftr-343	1177	29	any	any	DET
ftr-343	1177	30	kind	kind	NOUN
ftr-343	1177	31	.	.	PUNCT
ftr-343	1177	32	”	"	PUNCT
ftr-343	1178	1	the	the	DET
ftr-343	1178	2	first	first	ADJ
ftr-343	1178	3	question	question	NOUN
ftr-343	1178	4	is	be	AUX
ftr-343	1178	5	whether	whether	SCONJ
ftr-343	1178	6	the	the	DET
ftr-343	1178	7	cost	cost	NOUN
ftr-343	1178	8	of	of	ADP
ftr-343	1178	9	permits	permit	NOUN
ftr-343	1178	10	acquired	acquire	VERB
ftr-343	1178	11	directly	directly	ADV
ftr-343	1178	12	from	from	ADP
ftr-343	1178	13	a	a	DET
ftr-343	1178	14	government	government	NOUN
ftr-343	1178	15	could	could	AUX
ftr-343	1178	16	be	be	AUX
ftr-343	1178	17	construed	construe	VERB
ftr-343	1178	18	to	to	PART
ftr-343	1178	19	be	be	AUX
ftr-343	1178	20	a	a	DET
ftr-343	1178	21	tax	tax	NOUN
ftr-343	1178	22	or	or	CCONJ
ftr-343	1178	23	a	a	DET
ftr-343	1178	24	charge	charge	NOUN
ftr-343	1178	25	for	for	ADP
ftr-343	1178	26	purposes	purpose	NOUN
ftr-343	1178	27	of	of	ADP
ftr-343	1178	28	these	these	DET
ftr-343	1178	29	provisions.186	provisions.186	NOUN
ftr-343	1178	30	to	to	PART
ftr-343	1178	31	answer	answer	VERB
ftr-343	1178	32	this	this	DET
ftr-343	1178	33	question	question	NOUN
ftr-343	1178	34	,	,	PUNCT
ftr-343	1178	35	it	it	PRON
ftr-343	1178	36	is	be	AUX
ftr-343	1178	37	customary	customary	ADJ
ftr-343	1178	38	to	to	PART
ftr-343	1178	39	refer	refer	VERB
ftr-343	1178	40	to	to	ADP
ftr-343	1178	41	the	the	DET
ftr-343	1178	42	following	follow	VERB
ftr-343	1178	43	oecd	oecd	PROPN
ftr-343	1178	44	definition	definition	NOUN
ftr-343	1178	45	of	of	ADP
ftr-343	1178	46	taxes	taxis	NOUN
ftr-343	1178	47	:	:	PUNCT
ftr-343	1178	48	“	"	PUNCT
ftr-343	1178	49	compulsory	compulsory	ADJ
ftr-343	1178	50	,	,	PUNCT
ftr-343	1178	51	unrequited	unrequited	ADJ
ftr-343	1178	52	payments	payment	NOUN
ftr-343	1178	53	to	to	ADP
ftr-343	1178	54	general	general	ADJ
ftr-343	1178	55	government	government	NOUN
ftr-343	1178	56	.	.	PUNCT
ftr-343	1178	57	”187	”187	PUNCT
ftr-343	1179	1	while	while	SCONJ
ftr-343	1179	2	the	the	DET
ftr-343	1179	3	cost	cost	NOUN
ftr-343	1179	4	of	of	ADP
ftr-343	1179	5	permits	permit	NOUN
ftr-343	1179	6	is	be	AUX
ftr-343	1179	7	compulsory	compulsory	ADJ
ftr-343	1179	8	–	–	PUNCT
ftr-343	1179	9	or	or	CCONJ
ftr-343	1179	10	at	at	ADV
ftr-343	1179	11	least	least	ADJ
ftr-343	1179	12	as	as	ADV
ftr-343	1179	13	compulsory	compulsory	ADJ
ftr-343	1179	14	as	as	ADP
ftr-343	1179	15	any	any	DET
ftr-343	1179	16	tax	tax	NOUN
ftr-343	1179	17	that	that	PRON
ftr-343	1179	18	can	can	AUX
ftr-343	1179	19	be	be	AUX
ftr-343	1179	20	avoided	avoid	VERB
ftr-343	1179	21	by	by	ADP
ftr-343	1179	22	refraining	refrain	VERB
ftr-343	1179	23	from	from	ADP
ftr-343	1179	24	the	the	DET
ftr-343	1179	25	taxed	tax	VERB
ftr-343	1179	26	concerned	concern	VERB
ftr-343	1179	27	,	,	PUNCT
ftr-343	1179	28	wto	wto	PROPN
ftr-343	1179	29	members	member	NOUN
ftr-343	1179	30	could	could	AUX
ftr-343	1179	31	turn	turn	VERB
ftr-343	1179	32	their	their	PRON
ftr-343	1179	33	domestic	domestic	ADJ
ftr-343	1179	34	legislation	legislation	NOUN
ftr-343	1179	35	dealing	deal	VERB
ftr-343	1179	36	with	with	ADP
ftr-343	1179	37	environmental	environmental	ADJ
ftr-343	1179	38	media	medium	NOUN
ftr-343	1179	39	.	.	PUNCT
ftr-343	1179	40	.	.	PUNCT
ftr-343	1180	1	.	.	PUNCT
ftr-343	1181	1	into	into	ADP
ftr-343	1181	2	market	market	NOUN
ftr-343	1181	3	-	-	PUNCT
ftr-343	1181	4	based	base	VERB
ftr-343	1181	5	instruments	instrument	NOUN
ftr-343	1181	6	and	and	CCONJ
ftr-343	1181	7	then	then	ADV
ftr-343	1181	8	apply	apply	VERB
ftr-343	1181	9	border	border	NOUN
ftr-343	1181	10	tax	tax	NOUN
ftr-343	1181	11	adjustments	adjustment	NOUN
ftr-343	1181	12	.	.	PUNCT
ftr-343	1181	13	.	.	PUNCT
ftr-343	1181	14	.	.	PUNCT
ftr-343	1181	15	.	.	PUNCT
ftr-343	1181	16	.	.	PUNCT
ftr-343	1182	1	from	from	ADP
ftr-343	1182	2	a	a	DET
ftr-343	1182	3	trade	trade	NOUN
ftr-343	1182	4	policy	policy	NOUN
ftr-343	1182	5	point	point	NOUN
ftr-343	1182	6	of	of	ADP
ftr-343	1182	7	view	view	NOUN
ftr-343	1182	8	,	,	PUNCT
ftr-343	1182	9	border	border	NOUN
ftr-343	1182	10	tax	tax	NOUN
ftr-343	1182	11	adjustment	adjustment	NOUN
ftr-343	1182	12	for	for	ADP
ftr-343	1182	13	market	market	NOUN
ftr-343	1182	14	-	-	PUNCT
ftr-343	1182	15	based	base	VERB
ftr-343	1182	16	environmental	environmental	ADJ
ftr-343	1182	17	instruments	instrument	NOUN
ftr-343	1182	18	would	would	AUX
ftr-343	1182	19	have	have	VERB
ftr-343	1182	20	to	to	PART
ftr-343	1182	21	be	be	AUX
ftr-343	1182	22	qualified	qualified	ADJ
ftr-343	1182	23	as	as	ADP
ftr-343	1182	24	a	a	DET
ftr-343	1182	25	slippery	slippery	ADJ
ftr-343	1182	26	slope	slope	NOUN
ftr-343	1182	27	into	into	ADP
ftr-343	1182	28	protectionism	protectionism	NOUN
ftr-343	1182	29	.	.	PUNCT
ftr-343	1183	1	can	can	AUX
ftr-343	1183	2	the	the	DET
ftr-343	1183	3	application	application	NOUN
ftr-343	1183	4	of	of	ADP
ftr-343	1183	5	article	article	PROPN
ftr-343	1183	6	iii	iii	PROPN
ftr-343	1183	7	gatt	gatt	PROPN
ftr-343	1183	8	really	really	ADV
ftr-343	1183	9	depend	depend	VERB
ftr-343	1183	10	on	on	ADP
ftr-343	1183	11	whether	whether	SCONJ
ftr-343	1183	12	a	a	DET
ftr-343	1183	13	state	state	NOUN
ftr-343	1183	14	has	have	AUX
ftr-343	1183	15	chosen	choose	VERB
ftr-343	1183	16	to	to	PART
ftr-343	1183	17	apply	apply	VERB
ftr-343	1183	18	a	a	DET
ftr-343	1183	19	market	market	NOUN
ftr-343	1183	20	-	-	PUNCT
ftr-343	1183	21	based	base	VERB
ftr-343	1183	22	instrument	instrument	NOUN
ftr-343	1183	23	instead	instead	ADV
ftr-343	1183	24	of	of	ADP
ftr-343	1183	25	a	a	DET
ftr-343	1183	26	command	command	NOUN
ftr-343	1183	27	and	and	CCONJ
ftr-343	1183	28	control	control	NOUN
ftr-343	1183	29	measure	measure	NOUN
ftr-343	1183	30	?	?	PUNCT
ftr-343	1184	1	quick	quick	ADJ
ftr-343	1184	2	,	,	PUNCT
ftr-343	1184	3	supra	supra	PROPN
ftr-343	1184	4	note	note	NOUN
ftr-343	1184	5	15	15	NUM
ftr-343	1184	6	,	,	PUNCT
ftr-343	1184	7	at	at	ADP
ftr-343	1184	8	356	356	NUM
ftr-343	1184	9	-	-	SYM
ftr-343	1184	10	57	57	NUM
ftr-343	1184	11	.	.	PUNCT
ftr-343	1185	1	184	184	NUM
ftr-343	1185	2	.	.	X
ftr-343	1186	1	godard	godard	PROPN
ftr-343	1186	2	,	,	PUNCT
ftr-343	1186	3	supra	supra	PROPN
ftr-343	1186	4	note	note	NOUN
ftr-343	1186	5	15	15	NUM
ftr-343	1186	6	,	,	PUNCT
ftr-343	1186	7	at	at	ADP
ftr-343	1186	8	28	28	NUM
ftr-343	1186	9	,	,	PUNCT
ftr-343	1186	10	states	state	NOUN
ftr-343	1186	11	,	,	PUNCT
ftr-343	1186	12	“	"	PUNCT
ftr-343	1186	13	from	from	ADP
ftr-343	1186	14	an	an	DET
ftr-343	1186	15	economic	economic	ADJ
ftr-343	1186	16	viewpoint	viewpoint	NOUN
ftr-343	1186	17	,	,	PUNCT
ftr-343	1186	18	as	as	ADP
ftr-343	1186	19	a	a	DET
ftr-343	1186	20	matter	matter	NOUN
ftr-343	1186	21	of	of	ADP
ftr-343	1186	22	principles	principle	NOUN
ftr-343	1186	23	,	,	PUNCT
ftr-343	1186	24	there	there	PRON
ftr-343	1186	25	is	be	VERB
ftr-343	1186	26	no	no	DET
ftr-343	1186	27	reason	reason	NOUN
ftr-343	1186	28	to	to	PART
ftr-343	1186	29	discriminate	discriminate	VERB
ftr-343	1186	30	between	between	ADP
ftr-343	1186	31	a	a	DET
ftr-343	1186	32	carbon	carbon	NOUN
ftr-343	1186	33	tax	tax	NOUN
ftr-343	1186	34	and	and	CCONJ
ftr-343	1186	35	emissions	emission	NOUN
ftr-343	1186	36	trading	trading	NOUN
ftr-343	1186	37	when	when	SCONJ
ftr-343	1186	38	discussing	discuss	VERB
ftr-343	1186	39	options	option	NOUN
ftr-343	1186	40	for	for	ADP
ftr-343	1186	41	border	border	NOUN
ftr-343	1186	42	adjustment	adjustment	NOUN
ftr-343	1186	43	.	.	PUNCT
ftr-343	1186	44	”	"	PUNCT
ftr-343	1187	1	185	185	NUM
ftr-343	1187	2	.	.	PUNCT
ftr-343	1188	1	ismer	ismer	NOUN
ftr-343	1188	2	&	&	CCONJ
ftr-343	1188	3	neuhoff	neuhoff	NOUN
ftr-343	1188	4	,	,	PUNCT
ftr-343	1188	5	supra	supra	ADJ
ftr-343	1188	6	note	note	NOUN
ftr-343	1188	7	1	1	NUM
ftr-343	1188	8	,	,	PUNCT
ftr-343	1188	9	at	at	ADP
ftr-343	1188	10	144	144	NUM
ftr-343	1188	11	.	.	PUNCT
ftr-343	1189	1	“	"	PUNCT
ftr-343	1189	2	rebatable	rebatable	ADJ
ftr-343	1189	3	”	"	PUNCT
ftr-343	1189	4	seems	seem	VERB
ftr-343	1189	5	more	more	ADV
ftr-343	1189	6	apt	apt	ADJ
ftr-343	1189	7	than	than	ADP
ftr-343	1189	8	“	"	PUNCT
ftr-343	1189	9	deductible	deductible	ADJ
ftr-343	1189	10	.	.	PUNCT
ftr-343	1189	11	”	"	PUNCT
ftr-343	1190	1	186	186	NUM
ftr-343	1190	2	.	.	PUNCT
ftr-343	1191	1	see	see	VERB
ftr-343	1191	2	also	also	ADV
ftr-343	1191	3	neuhoff	neuhoff	PROPN
ftr-343	1191	4	&	&	CCONJ
ftr-343	1191	5	ismer	ismer	NOUN
ftr-343	1191	6	,	,	PUNCT
ftr-343	1191	7	supra	supra	NOUN
ftr-343	1191	8	note	note	NOUN
ftr-343	1191	9	3	3	NUM
ftr-343	1191	10	,	,	PUNCT
ftr-343	1191	11	at	at	ADP
ftr-343	1191	12	9	9	NUM
ftr-343	1191	13	.	.	NOUN
ftr-343	1191	14	187	187	NUM
ftr-343	1191	15	.	.	PUNCT
ftr-343	1191	16	organisation	organisation	NOUN
ftr-343	1191	17	for	for	ADP
ftr-343	1191	18	economic	economic	ADJ
ftr-343	1191	19	co	co	NOUN
ftr-343	1191	20	-	-	NOUN
ftr-343	1191	21	operation	operation	NOUN
ftr-343	1191	22	and	and	CCONJ
ftr-343	1191	23	development	development	NOUN
ftr-343	1191	24	,	,	PUNCT
ftr-343	1191	25	chairman	chairman	NOUN
ftr-343	1191	26	of	of	ADP
ftr-343	1191	27	the	the	DET
ftr-343	1191	28	negotiating	negotiate	VERB
ftr-343	1191	29	group	group	NOUN
ftr-343	1191	30	on	on	ADP
ftr-343	1191	31	the	the	DET
ftr-343	1191	32	multilateral	multilateral	ADJ
ftr-343	1191	33	agreement	agreement	NOUN
ftr-343	1191	34	on	on	ADP
ftr-343	1191	35	investment	investment	NOUN
ftr-343	1191	36	,	,	PUNCT
ftr-343	1191	37	note	note	VERB
ftr-343	1191	38	on	on	ADP
ftr-343	1191	39	the	the	DET
ftr-343	1191	40	definition	definition	NOUN
ftr-343	1191	41	of	of	ADP
ftr-343	1191	42	taxes	taxis	NOUN
ftr-343	1191	43	,	,	PUNCT
ftr-343	1191	44	daffe	daffe	PROPN
ftr-343	1191	45	/	/	SYM
ftr-343	1191	46	mai	mai	PROPN
ftr-343	1191	47	/	/	SYM
ftr-343	1191	48	eg2(96)3	eg2(96)3	PROPN
ftr-343	1191	49	(	(	PUNCT
ftr-343	1191	50	apr	apr	PROPN
ftr-343	1191	51	.	.	PROPN
ftr-343	1191	52	19	19	NUM
ftr-343	1191	53	,	,	PUNCT
ftr-343	1191	54	1996	1996	NUM
ftr-343	1191	55	)	)	PUNCT
ftr-343	1191	56	,	,	PUNCT
ftr-343	1191	57	http://www1.oecd.org/daf/mai/pdf/eg2/eg2963e.pdf	http://www1.oecd.org/daf/mai/pdf/eg2/eg2963e.pdf	PROPN
ftr-343	1191	58	.	.	PUNCT
ftr-343	1192	1	286	286	NUM
ftr-343	1192	2	florida	florida	PROPN
ftr-343	1192	3	tax	tax	NOUN
ftr-343	1192	4	review	review	NOUN
ftr-343	1192	5	[	[	X
ftr-343	1192	6	vol	vol	NOUN
ftr-343	1192	7	.	.	PUNCT
ftr-343	1193	1	11:4	11:4	NUM
ftr-343	1193	2	activity	activity	NOUN
ftr-343	1193	3	–	–	PUNCT
ftr-343	1193	4	whether	whether	SCONJ
ftr-343	1193	5	it	it	PRON
ftr-343	1193	6	is	be	AUX
ftr-343	1193	7	also	also	ADV
ftr-343	1193	8	unrequited	unrequited	ADJ
ftr-343	1193	9	is	be	AUX
ftr-343	1193	10	a	a	DET
ftr-343	1193	11	matter	matter	NOUN
ftr-343	1193	12	of	of	ADP
ftr-343	1193	13	interpretation.188	interpretation.188	NOUN
ftr-343	1193	14	while	while	SCONJ
ftr-343	1193	15	a	a	DET
ftr-343	1193	16	firm	firm	ADJ
ftr-343	1193	17	buying	buying	NOUN
ftr-343	1193	18	permits	permit	NOUN
ftr-343	1193	19	may	may	AUX
ftr-343	1193	20	seem	seem	VERB
ftr-343	1193	21	to	to	PART
ftr-343	1193	22	get	get	VERB
ftr-343	1193	23	nothing	nothing	PRON
ftr-343	1193	24	in	in	ADP
ftr-343	1193	25	return	return	NOUN
ftr-343	1193	26	,	,	PUNCT
ftr-343	1193	27	in	in	ADP
ftr-343	1193	28	fact	fact	NOUN
ftr-343	1193	29	it	it	PRON
ftr-343	1193	30	gets	get	VERB
ftr-343	1193	31	the	the	DET
ftr-343	1193	32	privilege	privilege	NOUN
ftr-343	1193	33	of	of	ADP
ftr-343	1193	34	discharging	discharge	VERB
ftr-343	1193	35	co2	co2	VERB
ftr-343	1193	36	into	into	ADP
ftr-343	1193	37	the	the	DET
ftr-343	1193	38	environment	environment	NOUN
ftr-343	1193	39	.	.	PUNCT
ftr-343	1194	1	under	under	ADP
ftr-343	1194	2	the	the	DET
ftr-343	1194	3	former	former	ADJ
ftr-343	1194	4	interpretation	interpretation	NOUN
ftr-343	1194	5	,	,	PUNCT
ftr-343	1194	6	the	the	DET
ftr-343	1194	7	cost	cost	NOUN
ftr-343	1194	8	of	of	ADP
ftr-343	1194	9	permits	permit	NOUN
ftr-343	1194	10	would	would	AUX
ftr-343	1194	11	be	be	AUX
ftr-343	1194	12	a	a	DET
ftr-343	1194	13	tax	tax	NOUN
ftr-343	1194	14	for	for	ADP
ftr-343	1194	15	which	which	PRON
ftr-343	1194	16	bas	bas	PROPN
ftr-343	1194	17	might	might	AUX
ftr-343	1194	18	be	be	AUX
ftr-343	1194	19	allowed;189	allowed;189	ADP
ftr-343	1194	20	under	under	ADP
ftr-343	1194	21	the	the	DET
ftr-343	1194	22	latter	latter	ADJ
ftr-343	1194	23	,	,	PUNCT
ftr-343	1194	24	it	it	PRON
ftr-343	1194	25	would	would	AUX
ftr-343	1194	26	be	be	AUX
ftr-343	1194	27	a	a	DET
ftr-343	1194	28	fee	fee	NOUN
ftr-343	1194	29	,	,	PUNCT
ftr-343	1194	30	for	for	ADP
ftr-343	1194	31	which	which	PRON
ftr-343	1194	32	adjustments	adjustment	NOUN
ftr-343	1194	33	are	be	AUX
ftr-343	1194	34	not	not	PART
ftr-343	1194	35	allowed.190	allowed.190	ADJ
ftr-343	1194	36	if	if	SCONJ
ftr-343	1194	37	bas	bas	PROPN
ftr-343	1194	38	for	for	ADP
ftr-343	1194	39	the	the	DET
ftr-343	1194	40	cost	cost	NOUN
ftr-343	1194	41	of	of	ADP
ftr-343	1194	42	permits	permit	NOUN
ftr-343	1194	43	were	be	AUX
ftr-343	1194	44	found	find	VERB
ftr-343	1194	45	to	to	PART
ftr-343	1194	46	be	be	AUX
ftr-343	1194	47	governed	govern	VERB
ftr-343	1194	48	by	by	ADP
ftr-343	1194	49	the	the	DET
ftr-343	1194	50	rules	rule	NOUN
ftr-343	1194	51	for	for	ADP
ftr-343	1194	52	btas	bta	NOUN
ftr-343	1194	53	for	for	ADP
ftr-343	1194	54	carbon	carbon	NOUN
ftr-343	1194	55	taxes	taxis	NOUN
ftr-343	1194	56	,	,	PUNCT
ftr-343	1194	57	all	all	DET
ftr-343	1194	58	the	the	DET
ftr-343	1194	59	uncertainties	uncertainty	NOUN
ftr-343	1194	60	described	describe	VERB
ftr-343	1194	61	above	above	ADV
ftr-343	1194	62	would	would	AUX
ftr-343	1194	63	exist	exist	VERB
ftr-343	1194	64	,	,	PUNCT
ftr-343	1194	65	namely	namely	ADV
ftr-343	1194	66	whether	whether	SCONJ
ftr-343	1194	67	the	the	DET
ftr-343	1194	68	cost	cost	NOUN
ftr-343	1194	69	of	of	ADP
ftr-343	1194	70	permits	permit	NOUN
ftr-343	1194	71	constitute	constitute	VERB
ftr-343	1194	72	a	a	DET
ftr-343	1194	73	tax	tax	NOUN
ftr-343	1194	74	on	on	ADP
ftr-343	1194	75	a	a	DET
ftr-343	1194	76	product	product	NOUN
ftr-343	1194	77	and	and	CCONJ
ftr-343	1194	78	,	,	PUNCT
ftr-343	1194	79	if	if	SCONJ
ftr-343	1194	80	so	so	ADV
ftr-343	1194	81	,	,	PUNCT
ftr-343	1194	82	whether	whether	SCONJ
ftr-343	1194	83	differences	difference	NOUN
ftr-343	1194	84	in	in	ADP
ftr-343	1194	85	carbon	carbon	NOUN
ftr-343	1194	86	intensity	intensity	NOUN
ftr-343	1194	87	make	make	VERB
ftr-343	1194	88	products	product	NOUN
ftr-343	1194	89	unlike	unlike	ADP
ftr-343	1194	90	.	.	PUNCT
ftr-343	1195	1	in	in	ADP
ftr-343	1195	2	addition	addition	NOUN
ftr-343	1195	3	,	,	PUNCT
ftr-343	1195	4	an	an	DET
ftr-343	1195	5	issue	issue	NOUN
ftr-343	1195	6	that	that	PRON
ftr-343	1195	7	is	be	AUX
ftr-343	1195	8	reminiscent	reminiscent	ADJ
ftr-343	1195	9	of	of	ADP
ftr-343	1195	10	the	the	DET
ftr-343	1195	11	debate	debate	NOUN
ftr-343	1195	12	over	over	ADP
ftr-343	1195	13	the	the	DET
ftr-343	1195	14	adjustability	adjustability	NOUN
ftr-343	1195	15	of	of	ADP
ftr-343	1195	16	taxes	taxis	NOUN
ftr-343	1195	17	occultes	occulte	NOUN
ftr-343	1195	18	is	be	AUX
ftr-343	1195	19	extremely	extremely	ADV
ftr-343	1195	20	important	important	ADJ
ftr-343	1195	21	.	.	PUNCT
ftr-343	1196	1	is	be	AUX
ftr-343	1196	2	adjustment	adjustment	NOUN
ftr-343	1196	3	allowed	allow	VERB
ftr-343	1196	4	if	if	SCONJ
ftr-343	1196	5	it	it	PRON
ftr-343	1196	6	is	be	AUX
ftr-343	1196	7	a	a	DET
ftr-343	1196	8	supplier	supplier	NOUN
ftr-343	1196	9	to	to	ADP
ftr-343	1196	10	an	an	DET
ftr-343	1196	11	exporter	exporter	NOUN
ftr-343	1196	12	or	or	CCONJ
ftr-343	1196	13	to	to	ADP
ftr-343	1196	14	a	a	DET
ftr-343	1196	15	domestic	domestic	ADJ
ftr-343	1196	16	firm	firm	NOUN
ftr-343	1196	17	that	that	PRON
ftr-343	1196	18	competes	compete	VERB
ftr-343	1196	19	with	with	ADP
ftr-343	1196	20	imports	import	NOUN
ftr-343	1196	21	(	(	PUNCT
ftr-343	1196	22	rather	rather	ADV
ftr-343	1196	23	than	than	ADP
ftr-343	1196	24	the	the	DET
ftr-343	1196	25	exporter	exporter	NOUN
ftr-343	1196	26	or	or	CCONJ
ftr-343	1196	27	the	the	DET
ftr-343	1196	28	import	import	NOUN
ftr-343	1196	29	-	-	PUNCT
ftr-343	1196	30	competing	compete	VERB
ftr-343	1196	31	firm	firm	NOUN
ftr-343	1196	32	)	)	PUNCT
ftr-343	1196	33	that	that	PRON
ftr-343	1196	34	buys	buy	VERB
ftr-343	1196	35	permits	permit	VERB
ftr-343	1196	36	?	?	PUNCT
ftr-343	1197	1	this	this	DET
ftr-343	1197	2	issue	issue	NOUN
ftr-343	1197	3	is	be	AUX
ftr-343	1197	4	especially	especially	ADV
ftr-343	1197	5	important	important	ADJ
ftr-343	1197	6	if	if	SCONJ
ftr-343	1197	7	the	the	DET
ftr-343	1197	8	supplier	supplier	NOUN
ftr-343	1197	9	in	in	ADP
ftr-343	1197	10	question	question	NOUN
ftr-343	1197	11	is	be	AUX
ftr-343	1197	12	a	a	DET
ftr-343	1197	13	generator	generator	NOUN
ftr-343	1197	14	of	of	ADP
ftr-343	1197	15	electric	electric	ADJ
ftr-343	1197	16	power	power	NOUN
ftr-343	1197	17	and	and	CCONJ
ftr-343	1197	18	even	even	ADV
ftr-343	1197	19	more	more	ADV
ftr-343	1197	20	important	important	ADJ
ftr-343	1197	21	if	if	SCONJ
ftr-343	1197	22	the	the	DET
ftr-343	1197	23	purchaser	purchaser	NOUN
ftr-343	1197	24	of	of	ADP
ftr-343	1197	25	power	power	NOUN
ftr-343	1197	26	produces	produce	VERB
ftr-343	1197	27	non	non	ADJ
ftr-343	1197	28	-	-	ADJ
ftr-343	1197	29	ferrous	ferrous	ADJ
ftr-343	1197	30	metals	metal	NOUN
ftr-343	1197	31	(	(	PUNCT
ftr-343	1197	32	most	most	ADV
ftr-343	1197	33	notably	notably	ADV
ftr-343	1197	34	aluminum	aluminum	NOUN
ftr-343	1197	35	)	)	PUNCT
ftr-343	1197	36	or	or	CCONJ
ftr-343	1197	37	uses	use	VERB
ftr-343	1197	38	electric	electric	ADJ
ftr-343	1197	39	arc	arc	NOUN
ftr-343	1197	40	furnaces	furnace	NOUN
ftr-343	1197	41	to	to	PART
ftr-343	1197	42	produce	produce	VERB
ftr-343	1197	43	ferrous	ferrous	ADJ
ftr-343	1197	44	metals	metal	NOUN
ftr-343	1197	45	.	.	PUNCT
ftr-343	1198	1	de	de	X
ftr-343	1198	2	cendra	cendra	PROPN
ftr-343	1198	3	opines	opine	VERB
ftr-343	1198	4	that	that	SCONJ
ftr-343	1198	5	no	no	DET
ftr-343	1198	6	bas	bas	PROPN
ftr-343	1198	7	would	would	AUX
ftr-343	1198	8	be	be	AUX
ftr-343	1198	9	available	available	ADJ
ftr-343	1198	10	for	for	ADP
ftr-343	1198	11	the	the	DET
ftr-343	1198	12	cost	cost	NOUN
ftr-343	1198	13	of	of	ADP
ftr-343	1198	14	emission	emission	NOUN
ftr-343	1198	15	permits	permit	NOUN
ftr-343	1198	16	embedded	embed	VERB
ftr-343	1198	17	in	in	ADP
ftr-343	1198	18	the	the	DET
ftr-343	1198	19	price	price	NOUN
ftr-343	1198	20	of	of	ADP
ftr-343	1198	21	electricity	electricity	NOUN
ftr-343	1198	22	,	,	PUNCT
ftr-343	1198	23	because	because	SCONJ
ftr-343	1198	24	the	the	DET
ftr-343	1198	25	entity	entity	NOUN
ftr-343	1198	26	seeking	seek	VERB
ftr-343	1198	27	the	the	DET
ftr-343	1198	28	ba	ba	PROPN
ftr-343	1198	29	would	would	AUX
ftr-343	1198	30	not	not	PART
ftr-343	1198	31	have	have	AUX
ftr-343	1198	32	made	make	VERB
ftr-343	1198	33	a	a	DET
ftr-343	1198	34	payment	payment	NOUN
ftr-343	1198	35	to	to	ADP
ftr-343	1198	36	the	the	DET
ftr-343	1198	37	government.191	government.191	PROPN
ftr-343	1198	38	genasci	genasci	PROPN
ftr-343	1198	39	elaborates	elaborate	VERB
ftr-343	1198	40	in	in	ADP
ftr-343	1198	41	the	the	DET
ftr-343	1198	42	context	context	NOUN
ftr-343	1198	43	of	of	ADP
ftr-343	1198	44	a	a	DET
ftr-343	1198	45	carbon	carbon	NOUN
ftr-343	1198	46	tax	tax	NOUN
ftr-343	1198	47	,	,	PUNCT
ftr-343	1198	48	“	"	PUNCT
ftr-343	1198	49	[	[	X
ftr-343	1198	50	e]ven	e]ven	ADJ
ftr-343	1198	51	if	if	SCONJ
ftr-343	1198	52	such	such	ADJ
ftr-343	1198	53	costs	cost	NOUN
ftr-343	1198	54	could	could	AUX
ftr-343	1198	55	be	be	AUX
ftr-343	1198	56	measured	measure	VERB
ftr-343	1198	57	precisely	precisely	ADV
ftr-343	1198	58	,	,	PUNCT
ftr-343	1198	59	it	it	PRON
ftr-343	1198	60	is	be	AUX
ftr-343	1198	61	hard	hard	ADJ
ftr-343	1198	62	to	to	PART
ftr-343	1198	63	make	make	VERB
ftr-343	1198	64	a	a	DET
ftr-343	1198	65	convincing	convincing	ADJ
ftr-343	1198	66	case	case	NOUN
ftr-343	1198	67	that	that	SCONJ
ftr-343	1198	68	they	they	PRON
ftr-343	1198	69	could	could	AUX
ftr-343	1198	70	be	be	AUX
ftr-343	1198	71	adjustable	adjustable	ADJ
ftr-343	1198	72	through	through	ADP
ftr-343	1198	73	a	a	DET
ftr-343	1198	74	bta	bta	NOUN
ftr-343	1198	75	mechanism	mechanism	NOUN
ftr-343	1198	76	,	,	PUNCT
ftr-343	1198	77	given	give	VERB
ftr-343	1198	78	that	that	SCONJ
ftr-343	1198	79	the	the	DET
ftr-343	1198	80	increased	increase	VERB
ftr-343	1198	81	price	price	NOUN
ftr-343	1198	82	of	of	ADP
ftr-343	1198	83	electricity	electricity	NOUN
ftr-343	1198	84	is	be	AUX
ftr-343	1198	85	neither	neither	CCONJ
ftr-343	1198	86	a	a	DET
ftr-343	1198	87	tax	tax	NOUN
ftr-343	1198	88	nor	nor	CCONJ
ftr-343	1198	89	a	a	DET
ftr-343	1198	90	charge	charge	NOUN
ftr-343	1198	91	levied	levy	VERB
ftr-343	1198	92	by	by	ADP
ftr-343	1198	93	the	the	DET
ftr-343	1198	94	government	government	NOUN
ftr-343	1198	95	.	.	PUNCT
ftr-343	1199	1	”192	”192	PUNCT
ftr-343	1199	2	be	be	AUX
ftr-343	1199	3	this	this	DET
ftr-343	1199	4	188	188	NUM
ftr-343	1199	5	.	.	PUNCT
ftr-343	1200	1	see	see	VERB
ftr-343	1200	2	bordoff	bordoff	NOUN
ftr-343	1200	3	,	,	PUNCT
ftr-343	1200	4	supra	supra	PROPN
ftr-343	1200	5	note	note	PROPN
ftr-343	1200	6	15	15	NUM
ftr-343	1200	7	,	,	PUNCT
ftr-343	1200	8	at	at	ADP
ftr-343	1200	9	46	46	NUM
ftr-343	1200	10	-	-	SYM
ftr-343	1200	11	47	47	NUM
ftr-343	1200	12	;	;	PUNCT
ftr-343	1200	13	de	de	X
ftr-343	1200	14	cendra	cendra	PROPN
ftr-343	1200	15	,	,	PUNCT
ftr-343	1200	16	supra	supra	PROPN
ftr-343	1200	17	note	note	NOUN
ftr-343	1200	18	12	12	NUM
ftr-343	1200	19	,	,	PUNCT
ftr-343	1200	20	at	at	ADP
ftr-343	1200	21	135	135	NUM
ftr-343	1200	22	,	,	PUNCT
ftr-343	1200	23	ismer	ismer	NOUN
ftr-343	1200	24	&	&	CCONJ
ftr-343	1200	25	neuhoff	neuhoff	NOUN
ftr-343	1200	26	,	,	PUNCT
ftr-343	1200	27	supra	supra	ADJ
ftr-343	1200	28	note	note	NOUN
ftr-343	1200	29	1	1	NUM
ftr-343	1200	30	,	,	PUNCT
ftr-343	1200	31	at	at	ADP
ftr-343	1200	32	144	144	NUM
ftr-343	1200	33	,	,	PUNCT
ftr-343	1200	34	pauwelyn	pauwelyn	NOUN
ftr-343	1200	35	,	,	PUNCT
ftr-343	1200	36	u.s	u.s	PROPN
ftr-343	1200	37	.	.	PROPN
ftr-343	1200	38	federal	federal	ADJ
ftr-343	1200	39	climate	climate	NOUN
ftr-343	1200	40	policy	policy	NOUN
ftr-343	1200	41	,	,	PUNCT
ftr-343	1200	42	supra	supra	PROPN
ftr-343	1200	43	note	note	NOUN
ftr-343	1200	44	15	15	NUM
ftr-343	1200	45	,	,	PUNCT
ftr-343	1200	46	at	at	ADP
ftr-343	1200	47	21	21	NUM
ftr-343	1200	48	n.55	n.55	NOUN
ftr-343	1200	49	;	;	PUNCT
ftr-343	1200	50	avner	avner	PROPN
ftr-343	1200	51	,	,	PUNCT
ftr-343	1200	52	supra	supra	PROPN
ftr-343	1200	53	note	note	PROPN
ftr-343	1200	54	15	15	NUM
ftr-343	1200	55	,	,	PUNCT
ftr-343	1200	56	at	at	ADP
ftr-343	1200	57	16	16	NUM
ftr-343	1200	58	.	.	PUNCT
ftr-343	1201	1	quick	quick	ADJ
ftr-343	1201	2	,	,	PUNCT
ftr-343	1201	3	supra	supra	ADJ
ftr-343	1201	4	note	note	NOUN
ftr-343	1201	5	5	5	NUM
ftr-343	1201	6	,	,	PUNCT
ftr-343	1201	7	at	at	ADP
ftr-343	1201	8	166	166	NUM
ftr-343	1201	9	,	,	PUNCT
ftr-343	1201	10	citing	cite	VERB
ftr-343	1201	11	the	the	DET
ftr-343	1201	12	oxford	oxford	ADJ
ftr-343	1201	13	english	english	PROPN
ftr-343	1201	14	dictionary	dictionary	PROPN
ftr-343	1201	15	definition	definition	NOUN
ftr-343	1201	16	of	of	ADP
ftr-343	1201	17	a	a	DET
ftr-343	1201	18	charge	charge	NOUN
ftr-343	1201	19	,	,	PUNCT
ftr-343	1201	20	“	"	PUNCT
ftr-343	1201	21	a	a	DET
ftr-343	1201	22	price	price	NOUN
ftr-343	1201	23	asked	ask	VERB
ftr-343	1201	24	”	"	PUNCT
ftr-343	1201	25	or	or	CCONJ
ftr-343	1201	26	“	"	PUNCT
ftr-343	1201	27	a	a	DET
ftr-343	1201	28	financial	financial	ADJ
ftr-343	1201	29	liability	liability	NOUN
ftr-343	1201	30	or	or	CCONJ
ftr-343	1201	31	commitment	commitment	NOUN
ftr-343	1201	32	,	,	PUNCT
ftr-343	1201	33	”	"	PUNCT
ftr-343	1201	34	concludes	conclude	VERB
ftr-343	1201	35	that	that	SCONJ
ftr-343	1201	36	the	the	DET
ftr-343	1201	37	options	option	NOUN
ftr-343	1201	38	available	available	ADJ
ftr-343	1201	39	to	to	PART
ftr-343	1201	40	buy	buy	VERB
ftr-343	1201	41	permits	permit	NOUN
ftr-343	1201	42	or	or	CCONJ
ftr-343	1201	43	sell	sell	VERB
ftr-343	1201	44	those	those	PRON
ftr-343	1201	45	not	not	PART
ftr-343	1201	46	needed	need	VERB
ftr-343	1201	47	to	to	PART
ftr-343	1201	48	offset	offset	VERB
ftr-343	1201	49	emissions	emission	NOUN
ftr-343	1201	50	makes	make	VERB
ftr-343	1201	51	it	it	PRON
ftr-343	1201	52	difficult	difficult	ADJ
ftr-343	1201	53	to	to	PART
ftr-343	1201	54	consider	consider	VERB
ftr-343	1201	55	the	the	DET
ftr-343	1201	56	auctioning	auctioning	NOUN
ftr-343	1201	57	of	of	ADP
ftr-343	1201	58	permits	permit	NOUN
ftr-343	1201	59	“	"	PUNCT
ftr-343	1201	60	an	an	DET
ftr-343	1201	61	internal	internal	ADJ
ftr-343	1201	62	charge	charge	NOUN
ftr-343	1201	63	on	on	ADP
ftr-343	1201	64	products	product	NOUN
ftr-343	1201	65	.	.	PUNCT
ftr-343	1201	66	”	"	PUNCT
ftr-343	1202	1	189	189	NUM
ftr-343	1202	2	.	.	PUNCT
ftr-343	1203	1	for	for	ADP
ftr-343	1203	2	this	this	DET
ftr-343	1203	3	view	view	NOUN
ftr-343	1203	4	,	,	PUNCT
ftr-343	1203	5	see	see	VERB
ftr-343	1203	6	ismer	ismer	NOUN
ftr-343	1203	7	&	&	CCONJ
ftr-343	1203	8	neuhoff	neuhoff	NOUN
ftr-343	1203	9	,	,	PUNCT
ftr-343	1203	10	supra	supra	ADJ
ftr-343	1203	11	note	note	NOUN
ftr-343	1203	12	1	1	NUM
ftr-343	1203	13	,	,	PUNCT
ftr-343	1203	14	at	at	ADP
ftr-343	1203	15	144	144	NUM
ftr-343	1203	16	,	,	PUNCT
ftr-343	1203	17	and	and	CCONJ
ftr-343	1203	18	pauwelyn	pauwelyn	ADJ
ftr-343	1203	19	,	,	PUNCT
ftr-343	1203	20	u.s	u.s	PROPN
ftr-343	1203	21	.	.	PROPN
ftr-343	1203	22	federal	federal	ADJ
ftr-343	1203	23	climate	climate	NOUN
ftr-343	1203	24	policy	policy	NOUN
ftr-343	1203	25	,	,	PUNCT
ftr-343	1203	26	supra	supra	PROPN
ftr-343	1203	27	note	note	NOUN
ftr-343	1203	28	15	15	NUM
ftr-343	1203	29	,	,	PUNCT
ftr-343	1203	30	at	at	ADP
ftr-343	1203	31	21	21	NUM
ftr-343	1203	32	.	.	PUNCT
ftr-343	1203	33	190	190	NUM
ftr-343	1203	34	.	.	PUNCT
ftr-343	1204	1	godard	godard	PROPN
ftr-343	1204	2	argues	argue	VERB
ftr-343	1204	3	that	that	SCONJ
ftr-343	1204	4	if	if	SCONJ
ftr-343	1204	5	the	the	DET
ftr-343	1204	6	cost	cost	NOUN
ftr-343	1204	7	of	of	ADP
ftr-343	1204	8	emissions	emission	NOUN
ftr-343	1204	9	permits	permit	NOUN
ftr-343	1204	10	is	be	AUX
ftr-343	1204	11	deemed	deem	VERB
ftr-343	1204	12	to	to	PART
ftr-343	1204	13	be	be	AUX
ftr-343	1204	14	similar	similar	ADJ
ftr-343	1204	15	to	to	ADP
ftr-343	1204	16	a	a	DET
ftr-343	1204	17	tax	tax	NOUN
ftr-343	1204	18	,	,	PUNCT
ftr-343	1204	19	bas	bas	PROPN
ftr-343	1204	20	should	should	AUX
ftr-343	1204	21	be	be	AUX
ftr-343	1204	22	allowed	allow	VERB
ftr-343	1204	23	for	for	ADP
ftr-343	1204	24	them	they	PRON
ftr-343	1204	25	(	(	PUNCT
ftr-343	1204	26	including	include	VERB
ftr-343	1204	27	the	the	DET
ftr-343	1204	28	cost	cost	NOUN
ftr-343	1204	29	of	of	ADP
ftr-343	1204	30	permits	permit	NOUN
ftr-343	1204	31	bought	buy	VERB
ftr-343	1204	32	on	on	ADP
ftr-343	1204	33	the	the	DET
ftr-343	1204	34	secondary	secondary	ADJ
ftr-343	1204	35	market	market	NOUN
ftr-343	1204	36	)	)	PUNCT
ftr-343	1204	37	under	under	ADP
ftr-343	1204	38	the	the	DET
ftr-343	1204	39	basic	basic	ADJ
ftr-343	1204	40	gatt	gatt	PROPN
ftr-343	1204	41	rules	rule	NOUN
ftr-343	1204	42	,	,	PUNCT
ftr-343	1204	43	but	but	CCONJ
ftr-343	1204	44	if	if	SCONJ
ftr-343	1204	45	not	not	PART
ftr-343	1204	46	,	,	PUNCT
ftr-343	1204	47	they	they	PRON
ftr-343	1204	48	could	could	AUX
ftr-343	1204	49	only	only	ADV
ftr-343	1204	50	be	be	AUX
ftr-343	1204	51	justified	justify	VERB
ftr-343	1204	52	by	by	ADP
ftr-343	1204	53	an	an	DET
ftr-343	1204	54	article	article	NOUN
ftr-343	1204	55	xx	xx	NUM
ftr-343	1204	56	exception	exception	NOUN
ftr-343	1204	57	.	.	PUNCT
ftr-343	1205	1	godard	godard	PROPN
ftr-343	1205	2	,	,	PUNCT
ftr-343	1205	3	supra	supra	PROPN
ftr-343	1205	4	note	note	NOUN
ftr-343	1205	5	15	15	NUM
ftr-343	1205	6	,	,	PUNCT
ftr-343	1205	7	at	at	ADP
ftr-343	1205	8	29	29	NUM
ftr-343	1205	9	.	.	PUNCT
ftr-343	1206	1	191	191	NUM
ftr-343	1206	2	.	.	X
ftr-343	1206	3	de	de	X
ftr-343	1206	4	cendra	cendra	PROPN
ftr-343	1206	5	,	,	PUNCT
ftr-343	1206	6	supra	supra	PROPN
ftr-343	1206	7	note	note	NOUN
ftr-343	1206	8	12	12	NUM
ftr-343	1206	9	,	,	PUNCT
ftr-343	1206	10	at	at	ADP
ftr-343	1206	11	136	136	NUM
ftr-343	1206	12	-	-	SYM
ftr-343	1206	13	37	37	NUM
ftr-343	1206	14	.	.	PUNCT
ftr-343	1206	15	192	192	NUM
ftr-343	1206	16	.	.	PUNCT
ftr-343	1207	1	genasci	genasci	PROPN
ftr-343	1207	2	,	,	PUNCT
ftr-343	1207	3	supra	supra	PROPN
ftr-343	1207	4	note	note	NOUN
ftr-343	1207	5	12	12	NUM
ftr-343	1207	6	,	,	PUNCT
ftr-343	1207	7	at	at	ADP
ftr-343	1207	8	38	38	NUM
ftr-343	1207	9	.	.	PUNCT
ftr-343	1208	1	he	he	PRON
ftr-343	1208	2	continues	continue	VERB
ftr-343	1208	3	:	:	PUNCT
ftr-343	1208	4	moreover	moreover	ADV
ftr-343	1208	5	,	,	PUNCT
ftr-343	1208	6	were	be	AUX
ftr-343	1208	7	indirect	indirect	ADJ
ftr-343	1208	8	costs	cost	NOUN
ftr-343	1208	9	determined	determine	VERB
ftr-343	1208	10	to	to	PART
ftr-343	1208	11	be	be	AUX
ftr-343	1208	12	eligible	eligible	ADJ
ftr-343	1208	13	for	for	ADP
ftr-343	1208	14	adjustment	adjustment	NOUN
ftr-343	1208	15	in	in	ADP
ftr-343	1208	16	theory	theory	NOUN
ftr-343	1208	17	,	,	PUNCT
ftr-343	1208	18	the	the	DET
ftr-343	1208	19	need	need	NOUN
ftr-343	1208	20	to	to	PART
ftr-343	1208	21	accurately	accurately	ADV
ftr-343	1208	22	measure	measure	VERB
ftr-343	1208	23	those	those	DET
ftr-343	1208	24	costs	cost	NOUN
ftr-343	1208	25	would	would	AUX
ftr-343	1208	26	pose	pose	VERB
ftr-343	1208	27	technical	technical	ADJ
ftr-343	1208	28	and	and	CCONJ
ftr-343	1208	29	legal	legal	ADJ
ftr-343	1208	30	challenges	challenge	NOUN
ftr-343	1208	31	.	.	PUNCT
ftr-343	1209	1	recent	recent	ADJ
ftr-343	1209	2	research	research	NOUN
ftr-343	1209	3	suggests	suggest	VERB
ftr-343	1209	4	that	that	SCONJ
ftr-343	1209	5	measuring	measure	VERB
ftr-343	1209	6	wholesale	wholesale	ADJ
ftr-343	1209	7	electricity	electricity	NOUN
ftr-343	1209	8	price	price	NOUN
ftr-343	1209	9	increases	increase	NOUN
ftr-343	1209	10	as	as	ADP
ftr-343	1209	11	a	a	DET
ftr-343	1209	12	result	result	NOUN
ftr-343	1209	13	of	of	ADP
ftr-343	1209	14	emissions	emission	NOUN
ftr-343	1209	15	costs	cost	NOUN
ftr-343	1209	16	on	on	ADP
ftr-343	1209	17	electricity	electricity	NOUN
ftr-343	1209	18	producers	producer	NOUN
ftr-343	1209	19	is	be	AUX
ftr-343	1209	20	extremely	extremely	ADV
ftr-343	1209	21	2011	2011	NUM
ftr-343	1209	22	]	]	PUNCT
ftr-343	1209	23	border	border	NOUN
ftr-343	1209	24	adjustments	adjustment	NOUN
ftr-343	1209	25	for	for	ADP
ftr-343	1209	26	carbon	carbon	NOUN
ftr-343	1209	27	taxes	taxis	NOUN
ftr-343	1209	28	287	287	NUM
ftr-343	1209	29	as	as	SCONJ
ftr-343	1209	30	it	it	PRON
ftr-343	1209	31	may	may	AUX
ftr-343	1209	32	,	,	PUNCT
ftr-343	1209	33	the	the	DET
ftr-343	1209	34	eu	eu	PROPN
ftr-343	1209	35	included	include	VERB
ftr-343	1209	36	the	the	DET
ftr-343	1209	37	following	follow	VERB
ftr-343	1209	38	words	word	NOUN
ftr-343	1209	39	in	in	ADP
ftr-343	1209	40	the	the	DET
ftr-343	1209	41	2009	2009	NUM
ftr-343	1209	42	modification	modification	NOUN
ftr-343	1209	43	of	of	ADP
ftr-343	1209	44	the	the	DET
ftr-343	1209	45	directive	directive	NOUN
ftr-343	1209	46	establishing	establish	VERB
ftr-343	1209	47	the	the	DET
ftr-343	1209	48	ets	et	NOUN
ftr-343	1209	49	:	:	PUNCT
ftr-343	1209	50	“	"	PUNCT
ftr-343	1209	51	for	for	ADP
ftr-343	1209	52	those	those	DET
ftr-343	1209	53	specific	specific	ADJ
ftr-343	1209	54	sectors	sector	NOUN
ftr-343	1209	55	or	or	CCONJ
ftr-343	1209	56	subsectors	subsector	NOUN
ftr-343	1209	57	where	where	SCONJ
ftr-343	1209	58	it	it	PRON
ftr-343	1209	59	can	can	AUX
ftr-343	1209	60	be	be	AUX
ftr-343	1209	61	duly	duly	ADV
ftr-343	1209	62	substantiated	substantiate	VERB
ftr-343	1209	63	that	that	SCONJ
ftr-343	1209	64	the	the	DET
ftr-343	1209	65	risk	risk	NOUN
ftr-343	1209	66	of	of	ADP
ftr-343	1209	67	carbon	carbon	NOUN
ftr-343	1209	68	leakage	leakage	NOUN
ftr-343	1209	69	can	can	AUX
ftr-343	1209	70	not	not	PART
ftr-343	1209	71	be	be	AUX
ftr-343	1209	72	prevented	prevent	VERB
ftr-343	1209	73	otherwise	otherwise	ADV
ftr-343	1209	74	,	,	PUNCT
ftr-343	1209	75	where	where	SCONJ
ftr-343	1209	76	electricity	electricity	NOUN
ftr-343	1209	77	constitutes	constitute	VERB
ftr-343	1209	78	a	a	DET
ftr-343	1209	79	high	high	ADJ
ftr-343	1209	80	proportion	proportion	NOUN
ftr-343	1209	81	of	of	ADP
ftr-343	1209	82	production	production	NOUN
ftr-343	1209	83	costs	cost	NOUN
ftr-343	1209	84	and	and	CCONJ
ftr-343	1209	85	is	be	AUX
ftr-343	1209	86	produced	produce	VERB
ftr-343	1209	87	efficiently	efficiently	ADV
ftr-343	1209	88	,	,	PUNCT
ftr-343	1209	89	the	the	DET
ftr-343	1209	90	action	action	NOUN
ftr-343	1209	91	taken	take	VERB
ftr-343	1209	92	may	may	AUX
ftr-343	1209	93	take	take	VERB
ftr-343	1209	94	into	into	ADP
ftr-343	1209	95	account	account	NOUN
ftr-343	1209	96	the	the	DET
ftr-343	1209	97	electricity	electricity	NOUN
ftr-343	1209	98	consumption	consumption	NOUN
ftr-343	1209	99	in	in	ADP
ftr-343	1209	100	the	the	DET
ftr-343	1209	101	production	production	NOUN
ftr-343	1209	102	process	process	NOUN
ftr-343	1209	103	.	.	PUNCT
ftr-343	1209	104	.	.	PUNCT
ftr-343	1209	105	.	.	PUNCT
ftr-343	1210	1	.”193	.”193	PUNCT
ftr-343	1211	1	the	the	DET
ftr-343	1211	2	ascm	ascm	NOUN
ftr-343	1211	3	contains	contain	VERB
ftr-343	1211	4	no	no	DET
ftr-343	1211	5	wording	wording	NOUN
ftr-343	1211	6	that	that	PRON
ftr-343	1211	7	leads	lead	VERB
ftr-343	1211	8	one	one	NUM
ftr-343	1211	9	to	to	PART
ftr-343	1211	10	believe	believe	VERB
ftr-343	1211	11	that	that	SCONJ
ftr-343	1211	12	border	border	NOUN
ftr-343	1211	13	adjustments	adjustment	NOUN
ftr-343	1211	14	for	for	ADP
ftr-343	1211	15	any	any	DET
ftr-343	1211	16	types	type	NOUN
ftr-343	1211	17	of	of	ADP
ftr-343	1211	18	payments	payment	NOUN
ftr-343	1211	19	beyond	beyond	ADP
ftr-343	1211	20	taxes	taxis	NOUN
ftr-343	1211	21	,	,	PUNCT
ftr-343	1211	22	as	as	SCONJ
ftr-343	1211	23	that	that	DET
ftr-343	1211	24	term	term	NOUN
ftr-343	1211	25	is	be	AUX
ftr-343	1211	26	usually	usually	ADV
ftr-343	1211	27	understood	understand	VERB
ftr-343	1211	28	,	,	PUNCT
ftr-343	1211	29	are	be	AUX
ftr-343	1211	30	contemplated	contemplate	VERB
ftr-343	1211	31	or	or	CCONJ
ftr-343	1211	32	would	would	AUX
ftr-343	1211	33	be	be	AUX
ftr-343	1211	34	allowed	allow	VERB
ftr-343	1211	35	.	.	PUNCT
ftr-343	1212	1	if	if	SCONJ
ftr-343	1212	2	the	the	DET
ftr-343	1212	3	cost	cost	NOUN
ftr-343	1212	4	of	of	ADP
ftr-343	1212	5	acquiring	acquire	VERB
ftr-343	1212	6	emissions	emission	NOUN
ftr-343	1212	7	permits	permit	NOUN
ftr-343	1212	8	from	from	ADP
ftr-343	1212	9	a	a	DET
ftr-343	1212	10	government	government	NOUN
ftr-343	1212	11	could	could	AUX
ftr-343	1212	12	not	not	PART
ftr-343	1212	13	be	be	AUX
ftr-343	1212	14	likened	liken	VERB
ftr-343	1212	15	to	to	ADP
ftr-343	1212	16	a	a	DET
ftr-343	1212	17	tax	tax	NOUN
ftr-343	1212	18	,	,	PUNCT
ftr-343	1212	19	the	the	DET
ftr-343	1212	20	wto	wto	PROPN
ftr-343	1212	21	might	might	AUX
ftr-343	1212	22	see	see	VERB
ftr-343	1212	23	the	the	DET
ftr-343	1212	24	rebate	rebate	NOUN
ftr-343	1212	25	of	of	ADP
ftr-343	1212	26	such	such	ADJ
ftr-343	1212	27	costs	cost	NOUN
ftr-343	1212	28	as	as	ADP
ftr-343	1212	29	a	a	DET
ftr-343	1212	30	prohibited	prohibit	VERB
ftr-343	1212	31	export	export	NOUN
ftr-343	1212	32	subsidy.194	subsidy.194	PROPN
ftr-343	1212	33	b.	b.	PROPN
ftr-343	1212	34	bas	bas	PROPN
ftr-343	1212	35	for	for	ADP
ftr-343	1212	36	the	the	DET
ftr-343	1212	37	opportunity	opportunity	NOUN
ftr-343	1212	38	costs	cost	NOUN
ftr-343	1212	39	of	of	ADP
ftr-343	1212	40	free	free	ADJ
ftr-343	1212	41	allowances	allowance	NOUN
ftr-343	1212	42	in	in	ADP
ftr-343	1212	43	order	order	NOUN
ftr-343	1212	44	to	to	PART
ftr-343	1212	45	combat	combat	VERB
ftr-343	1212	46	unfair	unfair	ADJ
ftr-343	1212	47	competition	competition	NOUN
ftr-343	1212	48	from	from	ADP
ftr-343	1212	49	firms	firm	NOUN
ftr-343	1212	50	located	locate	VERB
ftr-343	1212	51	in	in	ADP
ftr-343	1212	52	countries	country	NOUN
ftr-343	1212	53	that	that	PRON
ftr-343	1212	54	do	do	AUX
ftr-343	1212	55	not	not	PART
ftr-343	1212	56	price	price	VERB
ftr-343	1212	57	carbon	carbon	NOUN
ftr-343	1212	58	and	and	CCONJ
ftr-343	1212	59	carbon	carbon	NOUN
ftr-343	1212	60	leakage	leakage	NOUN
ftr-343	1212	61	to	to	ADP
ftr-343	1212	62	those	those	DET
ftr-343	1212	63	countries	country	NOUN
ftr-343	1212	64	,	,	PUNCT
ftr-343	1212	65	emissions	emission	NOUN
ftr-343	1212	66	permits	permit	NOUN
ftr-343	1212	67	may	may	AUX
ftr-343	1212	68	be	be	AUX
ftr-343	1212	69	granted	grant	VERB
ftr-343	1212	70	free	free	ADJ
ftr-343	1212	71	of	of	ADP
ftr-343	1212	72	charge	charge	NOUN
ftr-343	1212	73	.	.	PUNCT
ftr-343	1213	1	there	there	PRON
ftr-343	1213	2	may	may	AUX
ftr-343	1213	3	be	be	AUX
ftr-343	1213	4	demands	demand	NOUN
ftr-343	1213	5	for	for	ADP
ftr-343	1213	6	bas	bas	PROPN
ftr-343	1213	7	for	for	ADP
ftr-343	1213	8	the	the	DET
ftr-343	1213	9	value	value	NOUN
ftr-343	1213	10	of	of	ADP
ftr-343	1213	11	free	free	ADJ
ftr-343	1213	12	allowances	allowance	NOUN
ftr-343	1213	13	,	,	PUNCT
ftr-343	1213	14	even	even	ADV
ftr-343	1213	15	though	though	SCONJ
ftr-343	1213	16	the	the	DET
ftr-343	1213	17	combination	combination	NOUN
ftr-343	1213	18	of	of	ADP
ftr-343	1213	19	free	free	ADJ
ftr-343	1213	20	allowances	allowance	NOUN
ftr-343	1213	21	and	and	CCONJ
ftr-343	1213	22	bas	bas	PROPN
ftr-343	1213	23	would	would	AUX
ftr-343	1213	24	constitute	constitute	VERB
ftr-343	1213	25	“	"	PUNCT
ftr-343	1213	26	double	double	ADJ
ftr-343	1213	27	dipping	dipping	NOUN
ftr-343	1213	28	.	.	PUNCT
ftr-343	1213	29	”195	”195	PROPN
ftr-343	1213	30	an	an	DET
ftr-343	1213	31	economic	economic	ADJ
ftr-343	1213	32	case	case	NOUN
ftr-343	1213	33	can	can	AUX
ftr-343	1213	34	,	,	PUNCT
ftr-343	1213	35	however	however	ADV
ftr-343	1213	36	,	,	PUNCT
ftr-343	1213	37	be	be	AUX
ftr-343	1213	38	made	make	VERB
ftr-343	1213	39	for	for	ADP
ftr-343	1213	40	this	this	DET
ftr-343	1213	41	seemingly	seemingly	ADV
ftr-343	1213	42	anomalous	anomalous	ADJ
ftr-343	1213	43	combination	combination	NOUN
ftr-343	1213	44	.	.	PUNCT
ftr-343	1214	1	the	the	DET
ftr-343	1214	2	reasoning	reasoning	NOUN
ftr-343	1214	3	is	be	AUX
ftr-343	1214	4	simple	simple	ADJ
ftr-343	1214	5	:	:	PUNCT
ftr-343	1214	6	the	the	DET
ftr-343	1214	7	grant	grant	NOUN
ftr-343	1214	8	of	of	ADP
ftr-343	1214	9	free	free	ADJ
ftr-343	1214	10	allowances	allowance	NOUN
ftr-343	1214	11	is	be	AUX
ftr-343	1214	12	tantamount	tantamount	ADJ
ftr-343	1214	13	to	to	ADP
ftr-343	1214	14	a	a	DET
ftr-343	1214	15	cash	cash	NOUN
ftr-343	1214	16	subsidy	subsidy	NOUN
ftr-343	1214	17	,	,	PUNCT
ftr-343	1214	18	since	since	SCONJ
ftr-343	1214	19	the	the	DET
ftr-343	1214	20	allowances	allowance	NOUN
ftr-343	1214	21	can	can	AUX
ftr-343	1214	22	be	be	AUX
ftr-343	1214	23	sold	sell	VERB
ftr-343	1214	24	.	.	PUNCT
ftr-343	1215	1	the	the	DET
ftr-343	1215	2	use	use	NOUN
ftr-343	1215	3	of	of	ADP
ftr-343	1215	4	allowances	allowance	NOUN
ftr-343	1215	5	to	to	PART
ftr-343	1215	6	offset	offset	VERB
ftr-343	1215	7	emissions	emission	NOUN
ftr-343	1215	8	has	have	VERB
ftr-343	1215	9	an	an	DET
ftr-343	1215	10	opportunity	opportunity	NOUN
ftr-343	1215	11	cost	cost	NOUN
ftr-343	1215	12	–	–	PUNCT
ftr-343	1215	13	what	what	PRON
ftr-343	1215	14	they	they	PRON
ftr-343	1215	15	would	would	AUX
ftr-343	1215	16	fetch	fetch	VERB
ftr-343	1215	17	in	in	ADP
ftr-343	1215	18	a	a	DET
ftr-343	1215	19	sale	sale	NOUN
ftr-343	1215	20	–	–	PUNCT
ftr-343	1215	21	that	that	PRON
ftr-343	1215	22	will	will	AUX
ftr-343	1215	23	be	be	AUX
ftr-343	1215	24	reflected	reflect	VERB
ftr-343	1215	25	in	in	ADP
ftr-343	1215	26	the	the	DET
ftr-343	1215	27	price	price	NOUN
ftr-343	1215	28	of	of	ADP
ftr-343	1215	29	domestic	domestic	ADJ
ftr-343	1215	30	products	product	NOUN
ftr-343	1215	31	.	.	PUNCT
ftr-343	1216	1	unless	unless	SCONJ
ftr-343	1216	2	bas	bas	PROPN
ftr-343	1216	3	are	be	AUX
ftr-343	1216	4	allowed	allow	VERB
ftr-343	1216	5	for	for	ADP
ftr-343	1216	6	the	the	DET
ftr-343	1216	7	value	value	NOUN
ftr-343	1216	8	of	of	ADP
ftr-343	1216	9	free	free	ADJ
ftr-343	1216	10	allowances	allowance	NOUN
ftr-343	1216	11	,	,	PUNCT
ftr-343	1216	12	unfair	unfair	ADJ
ftr-343	1216	13	competition	competition	NOUN
ftr-343	1216	14	and	and	CCONJ
ftr-343	1216	15	carbon	carbon	NOUN
ftr-343	1216	16	leakage	leakage	NOUN
ftr-343	1216	17	can	can	AUX
ftr-343	1216	18	occur.196	occur.196	VERB
ftr-343	1216	19	difficult	difficult	ADJ
ftr-343	1216	20	,	,	PUNCT
ftr-343	1216	21	and	and	CCONJ
ftr-343	1216	22	the	the	DET
ftr-343	1216	23	precise	precise	ADJ
ftr-343	1216	24	extent	extent	NOUN
ftr-343	1216	25	to	to	PART
ftr-343	1216	26	which	which	PRON
ftr-343	1216	27	the	the	DET
ftr-343	1216	28	observed	observed	ADJ
ftr-343	1216	29	price	price	NOUN
ftr-343	1216	30	changes	change	NOUN
ftr-343	1216	31	are	be	AUX
ftr-343	1216	32	translated	translate	VERB
ftr-343	1216	33	into	into	ADP
ftr-343	1216	34	increased	increase	VERB
ftr-343	1216	35	electricity	electricity	NOUN
ftr-343	1216	36	costs	cost	NOUN
ftr-343	1216	37	would	would	AUX
ftr-343	1216	38	also	also	ADV
ftr-343	1216	39	be	be	AUX
ftr-343	1216	40	hard	hard	ADJ
ftr-343	1216	41	to	to	PART
ftr-343	1216	42	determine	determine	VERB
ftr-343	1216	43	.	.	PUNCT
ftr-343	1217	1	any	any	DET
ftr-343	1217	2	uncertainty	uncertainty	NOUN
ftr-343	1217	3	in	in	ADP
ftr-343	1217	4	measuring	measure	VERB
ftr-343	1217	5	cost	cost	NOUN
ftr-343	1217	6	passthrough	passthrough	NOUN
ftr-343	1217	7	could	could	AUX
ftr-343	1217	8	have	have	VERB
ftr-343	1217	9	legal	legal	ADJ
ftr-343	1217	10	implications	implication	NOUN
ftr-343	1217	11	,	,	PUNCT
ftr-343	1217	12	since	since	SCONJ
ftr-343	1217	13	overestimating	overestimate	VERB
ftr-343	1217	14	passthrough	passthrough	NOUN
ftr-343	1217	15	might	might	AUX
ftr-343	1217	16	result	result	VERB
ftr-343	1217	17	in	in	ADP
ftr-343	1217	18	excess	excess	ADJ
ftr-343	1217	19	adjustments	adjustment	NOUN
ftr-343	1217	20	to	to	ADP
ftr-343	1217	21	exporters	exporter	NOUN
ftr-343	1217	22	.	.	PUNCT
ftr-343	1218	1	i	i	PRON
ftr-343	1218	2	d.	d.	PROPN
ftr-343	1218	3	the	the	DET
ftr-343	1218	4	research	research	NOUN
ftr-343	1218	5	he	he	PRON
ftr-343	1218	6	mentions	mention	VERB
ftr-343	1218	7	is	be	AUX
ftr-343	1218	8	reinaud	reinaud	VERB
ftr-343	1218	9	’s	’s	PART
ftr-343	1218	10	,	,	PUNCT
ftr-343	1218	11	discussed	discuss	VERB
ftr-343	1218	12	infra	infra	NOUN
ftr-343	1218	13	at	at	ADP
ftr-343	1218	14	note	note	NOUN
ftr-343	1218	15	193	193	NUM
ftr-343	1218	16	.	.	PUNCT
ftr-343	1219	1	193	193	NUM
ftr-343	1219	2	.	.	PUNCT
ftr-343	1220	1	directive	directive	NOUN
ftr-343	1220	2	2009/29	2009/29	NUM
ftr-343	1220	3	/	/	SYM
ftr-343	1220	4	ec	ec	PROPN
ftr-343	1220	5	,	,	PUNCT
ftr-343	1220	6	supra	supra	PROPN
ftr-343	1220	7	note	note	PROPN
ftr-343	1220	8	6	6	NUM
ftr-343	1220	9	,	,	PUNCT
ftr-343	1220	10	¶	¶	NOUN
ftr-343	1220	11	24	24	NUM
ftr-343	1220	12	.	.	PUNCT
ftr-343	1221	1	for	for	ADP
ftr-343	1221	2	extensive	extensive	ADJ
ftr-343	1221	3	discussions	discussion	NOUN
ftr-343	1221	4	of	of	ADP
ftr-343	1221	5	the	the	DET
ftr-343	1221	6	treatment	treatment	NOUN
ftr-343	1221	7	of	of	ADP
ftr-343	1221	8	electricity	electricity	NOUN
ftr-343	1221	9	,	,	PUNCT
ftr-343	1221	10	see	see	VERB
ftr-343	1221	11	julia	julia	PROPN
ftr-343	1221	12	reinaud	reinaud	PROPN
ftr-343	1221	13	,	,	PUNCT
ftr-343	1221	14	international	international	ADJ
ftr-343	1221	15	energy	energy	NOUN
ftr-343	1221	16	agency	agency	NOUN
ftr-343	1221	17	,	,	PUNCT
ftr-343	1221	18	co2	co2	NOUN
ftr-343	1221	19	allowance	allowance	NOUN
ftr-343	1221	20	and	and	CCONJ
ftr-343	1221	21	electricity	electricity	NOUN
ftr-343	1221	22	price	price	NOUN
ftr-343	1221	23	interaction	interaction	NOUN
ftr-343	1221	24	:	:	PUNCT
ftr-343	1221	25	impact	impact	NOUN
ftr-343	1221	26	on	on	ADP
ftr-343	1221	27	industry	industry	NOUN
ftr-343	1221	28	’s	’s	PART
ftr-343	1221	29	electricity	electricity	NOUN
ftr-343	1221	30	purchasing	purchasing	NOUN
ftr-343	1221	31	strategies	strategy	NOUN
ftr-343	1221	32	,	,	PUNCT
ftr-343	1221	33	(	(	PUNCT
ftr-343	1221	34	2007	2007	NUM
ftr-343	1221	35	)	)	PUNCT
ftr-343	1221	36	,	,	PUNCT
ftr-343	1221	37	http://www.iea.org/papers/2007/jr_price_interaction	http://www.iea.org/papers/2007/jr_price_interaction	NOUN
ftr-343	1221	38	.	.	PUNCT
ftr-343	1222	1	pdf	pdf	NOUN
ftr-343	1222	2	,	,	PUNCT
ftr-343	1222	3	and	and	CCONJ
ftr-343	1222	4	avner	avner	PROPN
ftr-343	1222	5	,	,	PUNCT
ftr-343	1222	6	supra	supra	PROPN
ftr-343	1222	7	note	note	PROPN
ftr-343	1222	8	15	15	NUM
ftr-343	1222	9	,	,	PUNCT
ftr-343	1222	10	at	at	ADP
ftr-343	1222	11	60	60	NUM
ftr-343	1222	12	-	-	SYM
ftr-343	1222	13	70	70	NUM
ftr-343	1222	14	.	.	PUNCT
ftr-343	1223	1	194	194	NUM
ftr-343	1223	2	.	.	PUNCT
ftr-343	1224	1	see	see	VERB
ftr-343	1224	2	hufbauer	hufbauer	PROPN
ftr-343	1224	3	,	,	PUNCT
ftr-343	1224	4	charnovitz	charnovitz	PROPN
ftr-343	1224	5	,	,	PUNCT
ftr-343	1224	6	&	&	CCONJ
ftr-343	1224	7	kim	kim	PROPN
ftr-343	1224	8	,	,	PUNCT
ftr-343	1224	9	supra	supra	PROPN
ftr-343	1224	10	note	note	NOUN
ftr-343	1224	11	9	9	NUM
ftr-343	1224	12	,	,	PUNCT
ftr-343	1224	13	at	at	ADP
ftr-343	1224	14	69	69	NUM
ftr-343	1224	15	-	-	SYM
ftr-343	1224	16	70	70	NUM
ftr-343	1224	17	.	.	PUNCT
ftr-343	1224	18	195	195	NUM
ftr-343	1224	19	.	.	PUNCT
ftr-343	1225	1	writing	write	VERB
ftr-343	1225	2	in	in	ADP
ftr-343	1225	3	the	the	DET
ftr-343	1225	4	analogous	analogous	ADJ
ftr-343	1225	5	context	context	NOUN
ftr-343	1225	6	of	of	ADP
ftr-343	1225	7	exemptions	exemption	NOUN
ftr-343	1225	8	from	from	ADP
ftr-343	1225	9	environmental	environmental	ADJ
ftr-343	1225	10	taxes	taxis	NOUN
ftr-343	1225	11	,	,	PUNCT
ftr-343	1225	12	hoerner	hoerner	NOUN
ftr-343	1225	13	&	&	CCONJ
ftr-343	1225	14	muller	muller	PROPN
ftr-343	1225	15	,	,	PUNCT
ftr-343	1225	16	say	say	VERB
ftr-343	1225	17	that	that	SCONJ
ftr-343	1225	18	,	,	PUNCT
ftr-343	1225	19	“	"	PUNCT
ftr-343	1225	20	exemptions	exemption	NOUN
ftr-343	1225	21	and	and	CCONJ
ftr-343	1225	22	btas	bta	NOUN
ftr-343	1225	23	are	be	AUX
ftr-343	1225	24	incompatible	incompatible	ADJ
ftr-343	1225	25	approaches	approach	NOUN
ftr-343	1225	26	to	to	ADP
ftr-343	1225	27	dealing	deal	VERB
ftr-343	1225	28	with	with	ADP
ftr-343	1225	29	competitiveness	competitiveness	NOUN
ftr-343	1225	30	issues	issue	NOUN
ftr-343	1225	31	.	.	PUNCT
ftr-343	1225	32	”	"	PUNCT
ftr-343	1226	1	hoerner	hoerner	NOUN
ftr-343	1226	2	&	&	CCONJ
ftr-343	1226	3	muller	muller	PROPN
ftr-343	1226	4	,	,	PUNCT
ftr-343	1226	5	supra	supra	PROPN
ftr-343	1226	6	note	note	PROPN
ftr-343	1226	7	15	15	NUM
ftr-343	1226	8	,	,	PUNCT
ftr-343	1226	9	at	at	ADP
ftr-343	1226	10	45	45	NUM
ftr-343	1226	11	.	.	NOUN
ftr-343	1226	12	196	196	NUM
ftr-343	1226	13	.	.	PUNCT
ftr-343	1227	1	see	see	VERB
ftr-343	1227	2	frankel	frankel	PROPN
ftr-343	1227	3	,	,	PUNCT
ftr-343	1227	4	supra	supra	PROPN
ftr-343	1227	5	note	note	PROPN
ftr-343	1227	6	121	121	NUM
ftr-343	1227	7	,	,	PUNCT
ftr-343	1227	8	at	at	ADP
ftr-343	1227	9	513	513	NUM
ftr-343	1227	10	;	;	PUNCT
ftr-343	1227	11	pauwelyn	pauwelyn	ADJ
ftr-343	1227	12	,	,	PUNCT
ftr-343	1227	13	u.s	u.s	PROPN
ftr-343	1227	14	.	.	PROPN
ftr-343	1227	15	federal	federal	ADJ
ftr-343	1227	16	climate	climate	NOUN
ftr-343	1227	17	policy	policy	NOUN
ftr-343	1227	18	,	,	PUNCT
ftr-343	1227	19	supra	supra	PROPN
ftr-343	1227	20	note	note	NOUN
ftr-343	1227	21	15	15	NUM
ftr-343	1227	22	,	,	PUNCT
ftr-343	1227	23	at	at	ADP
ftr-343	1227	24	22	22	NUM
ftr-343	1227	25	;	;	PUNCT
ftr-343	1227	26	bordoff	bordoff	ADJ
ftr-343	1227	27	,	,	PUNCT
ftr-343	1227	28	supra	supra	PROPN
ftr-343	1227	29	note	note	PROPN
ftr-343	1227	30	15	15	NUM
ftr-343	1227	31	,	,	PUNCT
ftr-343	1227	32	at	at	ADP
ftr-343	1227	33	45	45	NUM
ftr-343	1227	34	,	,	PUNCT
ftr-343	1227	35	56	56	NUM
ftr-343	1227	36	cong	cong	NOUN
ftr-343	1227	37	.	.	PUNCT
ftr-343	1228	1	budget	budget	NOUN
ftr-343	1228	2	office	office	PROPN
ftr-343	1228	3	,	,	PUNCT
ftr-343	1228	4	288	288	NUM
ftr-343	1228	5	florida	florida	PROPN
ftr-343	1228	6	tax	tax	NOUN
ftr-343	1228	7	review	review	NOUN
ftr-343	1228	8	[	[	X
ftr-343	1228	9	vol	vol	NOUN
ftr-343	1228	10	.	.	PUNCT
ftr-343	1229	1	11:4	11:4	NUM
ftr-343	1229	2	again	again	ADV
ftr-343	1229	3	,	,	PUNCT
ftr-343	1229	4	electric	electric	ADJ
ftr-343	1229	5	power	power	NOUN
ftr-343	1229	6	provides	provide	VERB
ftr-343	1229	7	the	the	DET
ftr-343	1229	8	poster	poster	NOUN
ftr-343	1229	9	child	child	NOUN
ftr-343	1229	10	for	for	ADP
ftr-343	1229	11	this	this	DET
ftr-343	1229	12	proposition	proposition	NOUN
ftr-343	1229	13	.	.	PUNCT
ftr-343	1230	1	even	even	ADV
ftr-343	1230	2	though	though	SCONJ
ftr-343	1230	3	95	95	NUM
ftr-343	1230	4	percent	percent	NOUN
ftr-343	1230	5	of	of	ADP
ftr-343	1230	6	permits	permit	NOUN
ftr-343	1230	7	were	be	AUX
ftr-343	1230	8	distributed	distribute	VERB
ftr-343	1230	9	free	free	ADJ
ftr-343	1230	10	of	of	ADP
ftr-343	1230	11	charge	charge	NOUN
ftr-343	1230	12	during	during	ADP
ftr-343	1230	13	the	the	DET
ftr-343	1230	14	first	first	ADJ
ftr-343	1230	15	two	two	NUM
ftr-343	1230	16	phases	phase	NOUN
ftr-343	1230	17	of	of	ADP
ftr-343	1230	18	the	the	DET
ftr-343	1230	19	etc	etc	X
ftr-343	1230	20	,	,	PUNCT
ftr-343	1230	21	most	most	ADJ
ftr-343	1230	22	generators	generator	NOUN
ftr-343	1230	23	of	of	ADP
ftr-343	1230	24	electricity	electricity	NOUN
ftr-343	1230	25	were	be	AUX
ftr-343	1230	26	reflecting	reflect	VERB
ftr-343	1230	27	the	the	DET
ftr-343	1230	28	value	value	NOUN
ftr-343	1230	29	of	of	ADP
ftr-343	1230	30	permits	permit	NOUN
ftr-343	1230	31	in	in	ADP
ftr-343	1230	32	charges	charge	NOUN
ftr-343	1230	33	or	or	CCONJ
ftr-343	1230	34	were	be	AUX
ftr-343	1230	35	expected	expect	VERB
ftr-343	1230	36	to	to	PART
ftr-343	1230	37	do	do	VERB
ftr-343	1230	38	so.197	so.197	VERB
ftr-343	1231	1	if	if	SCONJ
ftr-343	1231	2	no	no	DET
ftr-343	1231	3	relief	relief	NOUN
ftr-343	1231	4	is	be	AUX
ftr-343	1231	5	allowed	allow	VERB
ftr-343	1231	6	for	for	ADP
ftr-343	1231	7	these	these	DET
ftr-343	1231	8	higher	high	ADJ
ftr-343	1231	9	prices	price	NOUN
ftr-343	1231	10	,	,	PUNCT
ftr-343	1231	11	domestic	domestic	ADJ
ftr-343	1231	12	producers	producer	NOUN
ftr-343	1231	13	could	could	AUX
ftr-343	1231	14	be	be	AUX
ftr-343	1231	15	placed	place	VERB
ftr-343	1231	16	at	at	ADP
ftr-343	1231	17	a	a	DET
ftr-343	1231	18	competitive	competitive	ADJ
ftr-343	1231	19	disadvantage	disadvantage	NOUN
ftr-343	1231	20	and	and	CCONJ
ftr-343	1231	21	carbon	carbon	NOUN
ftr-343	1231	22	leakage	leakage	NOUN
ftr-343	1231	23	could	could	AUX
ftr-343	1231	24	occur	occur	VERB
ftr-343	1231	25	.	.	PUNCT
ftr-343	1232	1	non	non	ADJ
ftr-343	1232	2	-	-	ADJ
ftr-343	1232	3	ferrous	ferrous	ADJ
ftr-343	1232	4	metals	metal	NOUN
ftr-343	1232	5	and	and	CCONJ
ftr-343	1232	6	ferrous	ferrous	ADJ
ftr-343	1232	7	metals	metal	NOUN
ftr-343	1232	8	produced	produce	VERB
ftr-343	1232	9	in	in	ADP
ftr-343	1232	10	electric	electric	ADJ
ftr-343	1232	11	arc	arc	NOUN
ftr-343	1232	12	furnaces	furnace	NOUN
ftr-343	1232	13	would	would	AUX
ftr-343	1232	14	be	be	AUX
ftr-343	1232	15	most	most	ADV
ftr-343	1232	16	at	at	ADP
ftr-343	1232	17	risk	risk	NOUN
ftr-343	1232	18	.	.	PUNCT
ftr-343	1233	1	even	even	ADV
ftr-343	1233	2	if	if	SCONJ
ftr-343	1233	3	the	the	DET
ftr-343	1233	4	cost	cost	NOUN
ftr-343	1233	5	of	of	ADP
ftr-343	1233	6	permits	permit	NOUN
ftr-343	1233	7	purchased	purchase	VERB
ftr-343	1233	8	from	from	ADP
ftr-343	1233	9	a	a	DET
ftr-343	1233	10	government	government	NOUN
ftr-343	1233	11	would	would	AUX
ftr-343	1233	12	be	be	AUX
ftr-343	1233	13	treated	treat	VERB
ftr-343	1233	14	as	as	ADP
ftr-343	1233	15	a	a	DET
ftr-343	1233	16	border	border	NOUN
ftr-343	1233	17	adjustable	adjustable	ADJ
ftr-343	1233	18	tax	tax	NOUN
ftr-343	1233	19	,	,	PUNCT
ftr-343	1233	20	it	it	PRON
ftr-343	1233	21	seems	seem	VERB
ftr-343	1233	22	unlikely	unlikely	ADJ
ftr-343	1233	23	that	that	SCONJ
ftr-343	1233	24	border	border	NOUN
ftr-343	1233	25	adjustments	adjustment	NOUN
ftr-343	1233	26	would	would	AUX
ftr-343	1233	27	be	be	AUX
ftr-343	1233	28	allowed	allow	VERB
ftr-343	1233	29	for	for	ADP
ftr-343	1233	30	the	the	DET
ftr-343	1233	31	full	full	ADJ
ftr-343	1233	32	value	value	NOUN
ftr-343	1233	33	of	of	ADP
ftr-343	1233	34	permits	permit	NOUN
ftr-343	1233	35	that	that	PRON
ftr-343	1233	36	are	be	AUX
ftr-343	1233	37	distributed	distribute	VERB
ftr-343	1233	38	free	free	ADJ
ftr-343	1233	39	of	of	ADP
ftr-343	1233	40	charge.198	charge.198	NOUN
ftr-343	1233	41	since	since	SCONJ
ftr-343	1233	42	there	there	PRON
ftr-343	1233	43	is	be	VERB
ftr-343	1233	44	no	no	DET
ftr-343	1233	45	payment	payment	NOUN
ftr-343	1233	46	,	,	PUNCT
ftr-343	1233	47	the	the	DET
ftr-343	1233	48	oecd	oecd	PROPN
ftr-343	1233	49	definition	definition	NOUN
ftr-343	1233	50	of	of	ADP
ftr-343	1233	51	taxes	taxis	NOUN
ftr-343	1233	52	would	would	AUX
ftr-343	1233	53	not	not	PART
ftr-343	1233	54	tradeoffs	tradeoff	NOUN
ftr-343	1233	55	in	in	ADP
ftr-343	1233	56	allocating	allocate	VERB
ftr-343	1233	57	allowances	allowance	NOUN
ftr-343	1233	58	for	for	ADP
ftr-343	1233	59	co2	co2	NOUN
ftr-343	1233	60	emissions	emission	NOUN
ftr-343	1233	61	(	(	PUNCT
ftr-343	1233	62	2007	2007	NUM
ftr-343	1233	63	)	)	PUNCT
ftr-343	1233	64	.	.	PUNCT
ftr-343	1234	1	frankel	frankel	PROPN
ftr-343	1234	2	writes	write	VERB
ftr-343	1234	3	in	in	ADP
ftr-343	1234	4	the	the	DET
ftr-343	1234	5	context	context	NOUN
ftr-343	1234	6	of	of	ADP
ftr-343	1234	7	the	the	DET
ftr-343	1234	8	ets	et	NOUN
ftr-343	1234	9	:	:	PUNCT
ftr-343	1235	1	[	[	X
ftr-343	1235	2	g]iving	g]ive	VERB
ftr-343	1235	3	a	a	DET
ftr-343	1235	4	firm	firm	ADJ
ftr-343	1235	5	free	free	ADJ
ftr-343	1235	6	permits	permit	NOUN
ftr-343	1235	7	is	be	AUX
ftr-343	1235	8	the	the	DET
ftr-343	1235	9	same	same	ADJ
ftr-343	1235	10	as	as	ADP
ftr-343	1235	11	giving	give	VERB
ftr-343	1235	12	them	they	PRON
ftr-343	1235	13	a	a	DET
ftr-343	1235	14	cash	cash	NOUN
ftr-343	1235	15	subsidy	subsidy	NOUN
ftr-343	1235	16	.	.	PUNCT
ftr-343	1236	1	according	accord	VERB
ftr-343	1236	2	to	to	ADP
ftr-343	1236	3	simple	simple	ADJ
ftr-343	1236	4	microeconomic	microeconomic	ADJ
ftr-343	1236	5	theory	theory	NOUN
ftr-343	1236	6	,	,	PUNCT
ftr-343	1236	7	however	however	ADV
ftr-343	1236	8	,	,	PUNCT
ftr-343	1236	9	these	these	DET
ftr-343	1236	10	subsidies	subsidy	NOUN
ftr-343	1236	11	would	would	AUX
ftr-343	1236	12	do	do	VERB
ftr-343	1236	13	nothing	nothing	PRON
ftr-343	1236	14	to	to	PART
ftr-343	1236	15	address	address	VERB
ftr-343	1236	16	leakage	leakage	NOUN
ftr-343	1236	17	.	.	PUNCT
ftr-343	1237	1	because	because	SCONJ
ftr-343	1237	2	carbon	carbon	NOUN
ftr-343	1237	3	intensive	intensive	ADJ
ftr-343	1237	4	production	production	NOUN
ftr-343	1237	5	is	be	AUX
ftr-343	1237	6	cheaper	cheap	ADJ
ftr-343	1237	7	in	in	ADP
ftr-343	1237	8	non	non	ADJ
ftr-343	1237	9	-	-	ADJ
ftr-343	1237	10	participating	participating	ADJ
ftr-343	1237	11	countries	country	NOUN
ftr-343	1237	12	,	,	PUNCT
ftr-343	1237	13	the	the	DET
ftr-343	1237	14	european	european	ADJ
ftr-343	1237	15	firms	firm	NOUN
ftr-343	1237	16	would	would	AUX
ftr-343	1237	17	simply	simply	ADV
ftr-343	1237	18	sell	sell	VERB
ftr-343	1237	19	the	the	DET
ftr-343	1237	20	permits	permit	NOUN
ftr-343	1237	21	they	they	PRON
ftr-343	1237	22	receive	receive	VERB
ftr-343	1237	23	and	and	CCONJ
ftr-343	1237	24	pocket	pocket	VERB
ftr-343	1237	25	the	the	DET
ftr-343	1237	26	money	money	NOUN
ftr-343	1237	27	,	,	PUNCT
ftr-343	1237	28	while	while	SCONJ
ftr-343	1237	29	carbon	carbon	NOUN
ftr-343	1237	30	-	-	PUNCT
ftr-343	1237	31	intensive	intensive	ADJ
ftr-343	1237	32	production	production	NOUN
ftr-343	1237	33	would	would	AUX
ftr-343	1237	34	still	still	ADV
ftr-343	1237	35	move	move	VERB
ftr-343	1237	36	from	from	ADP
ftr-343	1237	37	europe	europe	PROPN
ftr-343	1237	38	to	to	ADP
ftr-343	1237	39	non	non	NOUN
ftr-343	1237	40	-	-	NOUN
ftr-343	1237	41	participants	participant	NOUN
ftr-343	1237	42	.	.	PUNCT
ftr-343	1238	1	frankel	frankel	PROPN
ftr-343	1238	2	,	,	PUNCT
ftr-343	1238	3	supra	supra	PROPN
ftr-343	1238	4	note	note	PROPN
ftr-343	1238	5	121	121	NUM
ftr-343	1238	6	,	,	PUNCT
ftr-343	1238	7	at	at	ADP
ftr-343	1238	8	513	513	NUM
ftr-343	1238	9	.	.	PUNCT
ftr-343	1239	1	197	197	NUM
ftr-343	1239	2	.	.	PUNCT
ftr-343	1240	1	it	it	PRON
ftr-343	1240	2	has	have	AUX
ftr-343	1240	3	been	be	AUX
ftr-343	1240	4	reported	report	VERB
ftr-343	1240	5	that	that	SCONJ
ftr-343	1240	6	70	70	NUM
ftr-343	1240	7	percent	percent	NOUN
ftr-343	1240	8	of	of	ADP
ftr-343	1240	9	responding	respond	VERB
ftr-343	1240	10	electric	electric	ADJ
ftr-343	1240	11	power	power	NOUN
ftr-343	1240	12	generators	generator	NOUN
ftr-343	1240	13	were	be	AUX
ftr-343	1240	14	reflecting	reflect	VERB
ftr-343	1240	15	these	these	DET
ftr-343	1240	16	costs	cost	NOUN
ftr-343	1240	17	in	in	ADP
ftr-343	1240	18	prices	price	NOUN
ftr-343	1240	19	and	and	CCONJ
ftr-343	1240	20	that	that	SCONJ
ftr-343	1240	21	87	87	NUM
ftr-343	1240	22	percent	percent	NOUN
ftr-343	1240	23	expected	expect	VERB
ftr-343	1240	24	to	to	PART
ftr-343	1240	25	do	do	VERB
ftr-343	1240	26	so	so	ADV
ftr-343	1240	27	.	.	PUNCT
ftr-343	1241	1	see	see	VERB
ftr-343	1241	2	european	european	ADJ
ftr-343	1241	3	comm’n	comm’n	NOUN
ftr-343	1241	4	directorate	directorate	ADJ
ftr-343	1241	5	gen	gen	PROPN
ftr-343	1241	6	.	.	PROPN
ftr-343	1241	7	for	for	ADP
ftr-343	1241	8	env’t	env’t	X
ftr-343	1241	9	et	et	NOUN
ftr-343	1241	10	al	al	PROPN
ftr-343	1241	11	.	.	PROPN
ftr-343	1241	12	,	,	PUNCT
ftr-343	1241	13	eu	eu	PROPN
ftr-343	1241	14	ets	ets	PROPN
ftr-343	1241	15	review	review	NOUN
ftr-343	1241	16	:	:	PUNCT
ftr-343	1241	17	report	report	NOUN
ftr-343	1241	18	on	on	ADP
ftr-343	1241	19	international	international	ADJ
ftr-343	1241	20	competitiveness	competitiveness	NOUN
ftr-343	1241	21	,	,	PUNCT
ftr-343	1241	22	12	12	NUM
ftr-343	1241	23	(	(	PUNCT
ftr-343	1241	24	dec	dec	PROPN
ftr-343	1241	25	.	.	PROPN
ftr-343	1241	26	2006	2006	NUM
ftr-343	1241	27	)	)	PUNCT
ftr-343	1241	28	,	,	PUNCT
ftr-343	1241	29	http://ww1.mckinsey.com/	http://ww1.mckinsey.com/	ADJ
ftr-343	1241	30	clientservice	clientservice	NOUN
ftr-343	1241	31	/	/	SYM
ftr-343	1241	32	sustainability	sustainability	NOUN
ftr-343	1241	33	/	/	SYM
ftr-343	1241	34	pdf	pdf	NOUN
ftr-343	1241	35	/	/	SYM
ftr-343	1241	36	report_on_international_competitiveness.pdf	report_on_international_competitiveness.pdf	NOUN
ftr-343	1241	37	.	.	PUNCT
ftr-343	1242	1	in	in	ADP
ftr-343	1242	2	simulating	simulate	VERB
ftr-343	1242	3	the	the	DET
ftr-343	1242	4	effects	effect	NOUN
ftr-343	1242	5	of	of	ADP
ftr-343	1242	6	the	the	DET
ftr-343	1242	7	ets	et	NOUN
ftr-343	1242	8	,	,	PUNCT
ftr-343	1242	9	it	it	PRON
ftr-343	1242	10	is	be	AUX
ftr-343	1242	11	assumed	assume	VERB
ftr-343	1242	12	that	that	SCONJ
ftr-343	1242	13	companies	company	NOUN
ftr-343	1242	14	include	include	VERB
ftr-343	1242	15	the	the	DET
ftr-343	1242	16	opportunity	opportunity	NOUN
ftr-343	1242	17	cost	cost	NOUN
ftr-343	1242	18	of	of	ADP
ftr-343	1242	19	emissions	emission	NOUN
ftr-343	1242	20	permits	permit	NOUN
ftr-343	1242	21	in	in	ADP
ftr-343	1242	22	their	their	PRON
ftr-343	1242	23	prices	price	NOUN
ftr-343	1242	24	,	,	PUNCT
ftr-343	1242	25	if	if	SCONJ
ftr-343	1242	26	possible	possible	ADJ
ftr-343	1242	27	,	,	PUNCT
ftr-343	1242	28	given	give	VERB
ftr-343	1242	29	their	their	PRON
ftr-343	1242	30	competitive	competitive	ADJ
ftr-343	1242	31	situation	situation	NOUN
ftr-343	1242	32	.	.	PUNCT
ftr-343	1243	1	i	i	PRON
ftr-343	1243	2	d.	d.	PROPN
ftr-343	1243	3	at	at	ADP
ftr-343	1243	4	12	12	NUM
ftr-343	1243	5	.	.	PUNCT
ftr-343	1244	1	see	see	AUX
ftr-343	1244	2	also	also	ADV
ftr-343	1244	3	reinaud	reinaud	VERB
ftr-343	1244	4	,	,	PUNCT
ftr-343	1244	5	supra	supra	PROPN
ftr-343	1244	6	note	note	NOUN
ftr-343	1244	7	193	193	NUM
ftr-343	1244	8	.	.	X
ftr-343	1244	9	198	198	NUM
ftr-343	1244	10	.	.	PUNCT
ftr-343	1245	1	free	free	ADJ
ftr-343	1245	2	distribution	distribution	NOUN
ftr-343	1245	3	of	of	ADP
ftr-343	1245	4	permits	permit	NOUN
ftr-343	1245	5	also	also	ADV
ftr-343	1245	6	raises	raise	VERB
ftr-343	1245	7	another	another	DET
ftr-343	1245	8	question	question	NOUN
ftr-343	1245	9	:	:	PUNCT
ftr-343	1245	10	whether	whether	SCONJ
ftr-343	1245	11	this	this	PRON
ftr-343	1245	12	is	be	AUX
ftr-343	1245	13	a	a	DET
ftr-343	1245	14	subsidy	subsidy	NOUN
ftr-343	1245	15	that	that	PRON
ftr-343	1245	16	is	be	AUX
ftr-343	1245	17	actionable	actionable	ADJ
ftr-343	1245	18	under	under	ADP
ftr-343	1245	19	the	the	DET
ftr-343	1245	20	ascm	ascm	NOUN
ftr-343	1245	21	.	.	PUNCT
ftr-343	1246	1	holzer	holzer	PROPN
ftr-343	1246	2	writes	write	VERB
ftr-343	1246	3	,	,	PUNCT
ftr-343	1246	4	“	"	PUNCT
ftr-343	1246	5	export	export	NOUN
ftr-343	1246	6	rebates	rebate	NOUN
ftr-343	1246	7	under	under	ADP
ftr-343	1246	8	free	free	ADJ
ftr-343	1246	9	initial	initial	ADJ
ftr-343	1246	10	allocation	allocation	NOUN
ftr-343	1246	11	of	of	ADP
ftr-343	1246	12	allowances	allowance	NOUN
ftr-343	1246	13	might	might	AUX
ftr-343	1246	14	constitute	constitute	VERB
ftr-343	1246	15	compensation	compensation	NOUN
ftr-343	1246	16	of	of	ADP
ftr-343	1246	17	costs	cost	NOUN
ftr-343	1246	18	‘	'	PUNCT
ftr-343	1246	19	in	in	ADP
ftr-343	1246	20	excess	excess	NOUN
ftr-343	1246	21	of	of	ADP
ftr-343	1246	22	those	those	PRON
ftr-343	1246	23	which	which	PRON
ftr-343	1246	24	have	have	AUX
ftr-343	1246	25	accrued	accrue	VERB
ftr-343	1246	26	’	'	PUNCT
ftr-343	1246	27	and	and	CCONJ
ftr-343	1246	28	,	,	PUNCT
ftr-343	1246	29	pursuant	pursuant	ADJ
ftr-343	1246	30	to	to	ADP
ftr-343	1246	31	gatt	gatt	PROPN
ftr-343	1246	32	ad	ad	NOUN
ftr-343	1246	33	article	article	NOUN
ftr-343	1246	34	xvi	xvi	NOUN
ftr-343	1246	35	,	,	PUNCT
ftr-343	1246	36	might	might	AUX
ftr-343	1246	37	qualify	qualify	VERB
ftr-343	1246	38	a	a	DET
ftr-343	1246	39	subsidy	subsidy	NOUN
ftr-343	1246	40	.	.	PUNCT
ftr-343	1246	41	”	"	PUNCT
ftr-343	1247	1	see	see	VERB
ftr-343	1247	2	holzer	holzer	PROPN
ftr-343	1247	3	,	,	PUNCT
ftr-343	1247	4	supra	supra	PROPN
ftr-343	1247	5	note	note	PROPN
ftr-343	1247	6	15	15	NUM
ftr-343	1247	7	,	,	PUNCT
ftr-343	1247	8	at	at	ADP
ftr-343	1247	9	63	63	NUM
ftr-343	1247	10	;	;	PUNCT
ftr-343	1247	11	see	see	VERB
ftr-343	1247	12	also	also	ADV
ftr-343	1247	13	hufbauer	hufbauer	PROPN
ftr-343	1247	14	&	&	CCONJ
ftr-343	1247	15	kim	kim	PROPN
ftr-343	1247	16	,	,	PUNCT
ftr-343	1247	17	supra	supra	PROPN
ftr-343	1247	18	note	note	PROPN
ftr-343	1247	19	34	34	NUM
ftr-343	1247	20	,	,	PUNCT
ftr-343	1247	21	at	at	ADP
ftr-343	1247	22	6	6	NUM
ftr-343	1247	23	-	-	SYM
ftr-343	1247	24	7	7	NUM
ftr-343	1247	25	.	.	PUNCT
ftr-343	1247	26	hufbauer	hufbauer	PROPN
ftr-343	1247	27	,	,	PUNCT
ftr-343	1247	28	charnovitz	charnovitz	PROPN
ftr-343	1247	29	and	and	CCONJ
ftr-343	1247	30	kim	kim	PROPN
ftr-343	1247	31	warn	warn	VERB
ftr-343	1247	32	,	,	PUNCT
ftr-343	1247	33	“	"	PUNCT
ftr-343	1247	34	the	the	DET
ftr-343	1247	35	question	question	NOUN
ftr-343	1247	36	of	of	ADP
ftr-343	1247	37	whether	whether	SCONJ
ftr-343	1247	38	the	the	DET
ftr-343	1247	39	free	free	ADJ
ftr-343	1247	40	allocation	allocation	NOUN
ftr-343	1247	41	of	of	ADP
ftr-343	1247	42	emissions	emission	NOUN
ftr-343	1247	43	allowances	allowance	NOUN
ftr-343	1247	44	is	be	AUX
ftr-343	1247	45	a	a	DET
ftr-343	1247	46	subsidy	subsidy	NOUN
ftr-343	1247	47	does	do	AUX
ftr-343	1247	48	not	not	PART
ftr-343	1247	49	have	have	VERB
ftr-343	1247	50	an	an	DET
ftr-343	1247	51	obvious	obvious	ADJ
ftr-343	1247	52	answer	answer	NOUN
ftr-343	1247	53	,	,	PUNCT
ftr-343	1247	54	and	and	CCONJ
ftr-343	1247	55	there	there	PRON
ftr-343	1247	56	has	have	AUX
ftr-343	1247	57	been	be	AUX
ftr-343	1247	58	no	no	DET
ftr-343	1247	59	wto	wto	PROPN
ftr-343	1247	60	jurisprudence	jurisprudence	NOUN
ftr-343	1247	61	on	on	ADP
ftr-343	1247	62	this	this	DET
ftr-343	1247	63	point	point	NOUN
ftr-343	1247	64	.	.	PUNCT
ftr-343	1247	65	”	"	PUNCT
ftr-343	1248	1	hufbauer	hufbauer	PROPN
ftr-343	1248	2	,	,	PUNCT
ftr-343	1248	3	charnovitz	charnovitz	PROPN
ftr-343	1248	4	&	&	CCONJ
ftr-343	1248	5	kim	kim	PROPN
ftr-343	1248	6	,	,	PUNCT
ftr-343	1248	7	supra	supra	PROPN
ftr-343	1248	8	note	note	NOUN
ftr-343	1248	9	9	9	NUM
ftr-343	1248	10	,	,	PUNCT
ftr-343	1248	11	at	at	ADP
ftr-343	1248	12	61	61	NUM
ftr-343	1248	13	.	.	PUNCT
ftr-343	1249	1	output	output	NOUN
ftr-343	1249	2	-	-	PUNCT
ftr-343	1249	3	based	base	VERB
ftr-343	1249	4	rebates	rebate	NOUN
ftr-343	1249	5	for	for	ADP
ftr-343	1249	6	energy	energy	NOUN
ftr-343	1249	7	-	-	PUNCT
ftr-343	1249	8	intensive	intensive	ADJ
ftr-343	1249	9	industries	industry	NOUN
ftr-343	1249	10	have	have	AUX
ftr-343	1249	11	been	be	AUX
ftr-343	1249	12	proposed	propose	VERB
ftr-343	1249	13	as	as	ADP
ftr-343	1249	14	an	an	DET
ftr-343	1249	15	alternative	alternative	ADJ
ftr-343	1249	16	way	way	NOUN
ftr-343	1249	17	to	to	PART
ftr-343	1249	18	offset	offset	VERB
ftr-343	1249	19	the	the	DET
ftr-343	1249	20	cost	cost	NOUN
ftr-343	1249	21	of	of	ADP
ftr-343	1249	22	purchasing	purchase	VERB
ftr-343	1249	23	emissions	emission	NOUN
ftr-343	1249	24	permits	permit	NOUN
ftr-343	1249	25	that	that	PRON
ftr-343	1249	26	is	be	AUX
ftr-343	1249	27	more	more	ADV
ftr-343	1249	28	likely	likely	ADJ
ftr-343	1249	29	to	to	PART
ftr-343	1249	30	withstand	withstand	VERB
ftr-343	1249	31	legal	legal	ADJ
ftr-343	1249	32	scrutiny	scrutiny	NOUN
ftr-343	1249	33	.	.	PUNCT
ftr-343	1250	1	writing	writing	NOUN
ftr-343	1250	2	of	of	ADP
ftr-343	1250	3	outputbased	outputbase	VERB
ftr-343	1250	4	rebates	rebate	NOUN
ftr-343	1250	5	,	,	PUNCT
ftr-343	1250	6	fischer	fischer	PROPN
ftr-343	1250	7	&	&	CCONJ
ftr-343	1250	8	fox	fox	PROPN
ftr-343	1250	9	note	note	PROPN
ftr-343	1250	10	,	,	PUNCT
ftr-343	1250	11	“	"	PUNCT
ftr-343	1250	12	an	an	DET
ftr-343	1250	13	open	open	ADJ
ftr-343	1250	14	question	question	NOUN
ftr-343	1250	15	is	be	AUX
ftr-343	1250	16	whether	whether	SCONJ
ftr-343	1250	17	such	such	ADJ
ftr-343	1250	18	rebates	rebate	NOUN
ftr-343	1250	19	or	or	CCONJ
ftr-343	1250	20	allocations	allocation	NOUN
ftr-343	1250	21	would	would	AUX
ftr-343	1250	22	raise	raise	VERB
ftr-343	1250	23	scm	scm	PROPN
ftr-343	1250	24	issues	issue	NOUN
ftr-343	1250	25	.	.	PUNCT
ftr-343	1250	26	”	"	PUNCT
ftr-343	1251	1	fischer	fischer	PROPN
ftr-343	1251	2	&	&	CCONJ
ftr-343	1251	3	fox	fox	PROPN
ftr-343	1251	4	,	,	PUNCT
ftr-343	1251	5	supra	supra	PROPN
ftr-343	1251	6	note	note	NOUN
ftr-343	1251	7	12	12	NUM
ftr-343	1251	8	,	,	PUNCT
ftr-343	1251	9	at	at	ADP
ftr-343	1251	10	6	6	NUM
ftr-343	1251	11	.	.	PUNCT
ftr-343	1252	1	these	these	DET
ftr-343	1252	2	topics	topic	NOUN
ftr-343	1252	3	are	be	AUX
ftr-343	1252	4	well	well	ADV
ftr-343	1252	5	beyond	beyond	ADP
ftr-343	1252	6	the	the	DET
ftr-343	1252	7	scope	scope	NOUN
ftr-343	1252	8	of	of	ADP
ftr-343	1252	9	this	this	DET
ftr-343	1252	10	article	article	NOUN
ftr-343	1252	11	.	.	PUNCT
ftr-343	1253	1	but	but	CCONJ
ftr-343	1253	2	see	see	VERB
ftr-343	1253	3	pauwelyn	pauwelyn	ADJ
ftr-343	1253	4	,	,	PUNCT
ftr-343	1253	5	testimony	testimony	NOUN
ftr-343	1253	6	,	,	PUNCT
ftr-343	1253	7	supra	supra	PROPN
ftr-343	1253	8	note	note	NOUN
ftr-343	1253	9	15	15	NUM
ftr-343	1253	10	.	.	NOUN
ftr-343	1253	11	2011	2011	NUM
ftr-343	1253	12	]	]	PUNCT
ftr-343	1253	13	border	border	NOUN
ftr-343	1253	14	adjustments	adjustment	NOUN
ftr-343	1253	15	for	for	ADP
ftr-343	1253	16	carbon	carbon	NOUN
ftr-343	1253	17	taxes	taxis	NOUN
ftr-343	1253	18	289	289	NUM
ftr-343	1253	19	be	be	AUX
ftr-343	1253	20	satisfied	satisfied	ADJ
ftr-343	1253	21	.	.	PUNCT
ftr-343	1254	1	moreover	moreover	ADV
ftr-343	1254	2	,	,	PUNCT
ftr-343	1254	3	gatt	gatt	PROPN
ftr-343	1254	4	article	article	NOUN
ftr-343	1254	5	iii.2	iii.2	PROPN
ftr-343	1254	6	states	state	NOUN
ftr-343	1254	7	that	that	SCONJ
ftr-343	1254	8	imports	import	NOUN
ftr-343	1254	9	can	can	AUX
ftr-343	1254	10	not	not	PART
ftr-343	1254	11	be	be	AUX
ftr-343	1254	12	subject	subject	ADJ
ftr-343	1254	13	to	to	ADP
ftr-343	1254	14	internal	internal	ADJ
ftr-343	1254	15	taxes	taxis	NOUN
ftr-343	1254	16	or	or	CCONJ
ftr-343	1254	17	other	other	ADJ
ftr-343	1254	18	internal	internal	ADJ
ftr-343	1254	19	charges	charge	NOUN
ftr-343	1254	20	in	in	ADP
ftr-343	1254	21	excess	excess	NOUN
ftr-343	1254	22	of	of	ADP
ftr-343	1254	23	those	those	PRON
ftr-343	1254	24	applied	apply	VERB
ftr-343	1254	25	to	to	ADP
ftr-343	1254	26	like	like	VERB
ftr-343	1254	27	domestic	domestic	ADJ
ftr-343	1254	28	products	product	NOUN
ftr-343	1254	29	.	.	PUNCT
ftr-343	1255	1	similarly	similarly	ADV
ftr-343	1255	2	,	,	PUNCT
ftr-343	1255	3	footnote	footnote	VERB
ftr-343	1255	4	1	1	NUM
ftr-343	1255	5	to	to	ADP
ftr-343	1255	6	article	article	NOUN
ftr-343	1255	7	1.1	1.1	NUM
ftr-343	1255	8	of	of	ADP
ftr-343	1255	9	the	the	DET
ftr-343	1255	10	ascm	ascm	NOUN
ftr-343	1255	11	states	state	NOUN
ftr-343	1255	12	:	:	PUNCT
ftr-343	1256	1	[	[	X
ftr-343	1256	2	t]he	t]he	ADV
ftr-343	1256	3	exemption	exemption	NOUN
ftr-343	1256	4	of	of	ADP
ftr-343	1256	5	an	an	DET
ftr-343	1256	6	exported	export	VERB
ftr-343	1256	7	product	product	NOUN
ftr-343	1256	8	from	from	ADP
ftr-343	1256	9	duties	duty	NOUN
ftr-343	1256	10	or	or	CCONJ
ftr-343	1256	11	taxes	taxis	NOUN
ftr-343	1256	12	borne	bear	VERB
ftr-343	1256	13	by	by	ADP
ftr-343	1256	14	the	the	DET
ftr-343	1256	15	like	like	ADJ
ftr-343	1256	16	product	product	NOUN
ftr-343	1256	17	when	when	SCONJ
ftr-343	1256	18	destined	destine	VERB
ftr-343	1256	19	for	for	ADP
ftr-343	1256	20	domestic	domestic	ADJ
ftr-343	1256	21	consumption	consumption	NOUN
ftr-343	1256	22	,	,	PUNCT
ftr-343	1256	23	or	or	CCONJ
ftr-343	1256	24	the	the	DET
ftr-343	1256	25	remission	remission	NOUN
ftr-343	1256	26	of	of	ADP
ftr-343	1256	27	such	such	ADJ
ftr-343	1256	28	duties	duty	NOUN
ftr-343	1256	29	or	or	CCONJ
ftr-343	1256	30	taxes	taxis	NOUN
ftr-343	1256	31	in	in	ADP
ftr-343	1256	32	amounts	amount	NOUN
ftr-343	1256	33	not	not	PART
ftr-343	1256	34	in	in	ADP
ftr-343	1256	35	excess	excess	NOUN
ftr-343	1256	36	of	of	ADP
ftr-343	1256	37	those	those	PRON
ftr-343	1256	38	which	which	PRON
ftr-343	1256	39	have	have	AUX
ftr-343	1256	40	accrued	accrue	VERB
ftr-343	1256	41	,	,	PUNCT
ftr-343	1256	42	shall	shall	AUX
ftr-343	1256	43	not	not	PART
ftr-343	1256	44	be	be	AUX
ftr-343	1256	45	deemed	deem	VERB
ftr-343	1256	46	to	to	PART
ftr-343	1256	47	be	be	AUX
ftr-343	1256	48	a	a	DET
ftr-343	1256	49	subsidy	subsidy	NOUN
ftr-343	1256	50	.	.	PUNCT
ftr-343	1257	1	the	the	DET
ftr-343	1257	2	free	free	ADJ
ftr-343	1257	3	distribution	distribution	NOUN
ftr-343	1257	4	of	of	ADP
ftr-343	1257	5	allowances	allowance	NOUN
ftr-343	1257	6	means	mean	NOUN
ftr-343	1257	7	,	,	PUNCT
ftr-343	1257	8	of	of	ADP
ftr-343	1257	9	course	course	NOUN
ftr-343	1257	10	,	,	PUNCT
ftr-343	1257	11	that	that	SCONJ
ftr-343	1257	12	domestic	domestic	ADJ
ftr-343	1257	13	producers	producer	NOUN
ftr-343	1257	14	are	be	AUX
ftr-343	1257	15	not	not	PART
ftr-343	1257	16	subject	subject	ADJ
ftr-343	1257	17	to	to	ADP
ftr-343	1257	18	a	a	DET
ftr-343	1257	19	charge	charge	NOUN
ftr-343	1257	20	for	for	ADP
ftr-343	1257	21	which	which	PRON
ftr-343	1257	22	bas	bas	PROPN
ftr-343	1257	23	are	be	AUX
ftr-343	1257	24	being	be	AUX
ftr-343	1257	25	sought.199	sought.199	NOUN
ftr-343	1257	26	this	this	PRON
ftr-343	1257	27	would	would	AUX
ftr-343	1257	28	be	be	AUX
ftr-343	1257	29	comparable	comparable	ADJ
ftr-343	1257	30	to	to	ADP
ftr-343	1257	31	allowing	allow	VERB
ftr-343	1257	32	btas	bta	NOUN
ftr-343	1257	33	for	for	ADP
ftr-343	1257	34	an	an	DET
ftr-343	1257	35	excise	excise	NOUN
ftr-343	1257	36	tax	tax	NOUN
ftr-343	1257	37	from	from	ADP
ftr-343	1257	38	which	which	PRON
ftr-343	1257	39	a	a	DET
ftr-343	1257	40	domestic	domestic	ADJ
ftr-343	1257	41	producer	producer	NOUN
ftr-343	1257	42	is	be	AUX
ftr-343	1257	43	exempt	exempt	ADJ
ftr-343	1257	44	.	.	PUNCT
ftr-343	1258	1	de	de	PROPN
ftr-343	1258	2	cendra	cendra	PROPN
ftr-343	1258	3	concludes	conclude	VERB
ftr-343	1258	4	that	that	SCONJ
ftr-343	1258	5	auctioning	auctioning	NOUN
ftr-343	1258	6	of	of	ADP
ftr-343	1258	7	permits	permit	NOUN
ftr-343	1258	8	would	would	AUX
ftr-343	1258	9	seem	seem	VERB
ftr-343	1258	10	to	to	PART
ftr-343	1258	11	be	be	AUX
ftr-343	1258	12	a	a	DET
ftr-343	1258	13	prerequisite	prerequisite	NOUN
ftr-343	1258	14	for	for	ADP
ftr-343	1258	15	the	the	DET
ftr-343	1258	16	legality	legality	NOUN
ftr-343	1258	17	of	of	ADP
ftr-343	1258	18	border	border	NOUN
ftr-343	1258	19	adjustments.200	adjustments.200	NOUN
ftr-343	1258	20	it	it	PRON
ftr-343	1258	21	may	may	AUX
ftr-343	1258	22	thus	thus	ADV
ftr-343	1258	23	be	be	AUX
ftr-343	1258	24	legally	legally	ADV
ftr-343	1258	25	necessary	necessary	ADJ
ftr-343	1258	26	,	,	PUNCT
ftr-343	1258	27	as	as	ADV
ftr-343	1258	28	well	well	ADV
ftr-343	1258	29	as	as	ADP
ftr-343	1258	30	politically	politically	ADV
ftr-343	1258	31	desirable	desirable	ADJ
ftr-343	1258	32	,	,	PUNCT
ftr-343	1258	33	to	to	PART
ftr-343	1258	34	allow	allow	VERB
ftr-343	1258	35	border	border	NOUN
ftr-343	1258	36	adjustments	adjustment	NOUN
ftr-343	1258	37	only	only	ADV
ftr-343	1258	38	for	for	ADP
ftr-343	1258	39	a	a	DET
ftr-343	1258	40	fraction	fraction	NOUN
ftr-343	1258	41	of	of	ADP
ftr-343	1258	42	the	the	DET
ftr-343	1258	43	cost	cost	NOUN
ftr-343	1258	44	of	of	ADP
ftr-343	1258	45	permits	permit	NOUN
ftr-343	1258	46	equal	equal	ADJ
ftr-343	1258	47	to	to	ADP
ftr-343	1258	48	the	the	DET
ftr-343	1258	49	percentage	percentage	NOUN
ftr-343	1258	50	of	of	ADP
ftr-343	1258	51	permits	permit	NOUN
ftr-343	1258	52	that	that	PRON
ftr-343	1258	53	are	be	AUX
ftr-343	1258	54	sold.201	sold.201	VERB
ftr-343	1258	55	alternatively	alternatively	ADV
ftr-343	1258	56	,	,	PUNCT
ftr-343	1258	57	bas	bas	PROPN
ftr-343	1258	58	could	could	AUX
ftr-343	1258	59	be	be	AUX
ftr-343	1258	60	allowed	allow	VERB
ftr-343	1258	61	199	199	NUM
ftr-343	1258	62	.	.	PUNCT
ftr-343	1259	1	quick	quick	ADJ
ftr-343	1259	2	says	say	VERB
ftr-343	1259	3	that	that	SCONJ
ftr-343	1259	4	it	it	PRON
ftr-343	1259	5	is	be	AUX
ftr-343	1259	6	difficult	difficult	ADJ
ftr-343	1259	7	to	to	PART
ftr-343	1259	8	argue	argue	VERB
ftr-343	1259	9	that	that	SCONJ
ftr-343	1259	10	the	the	DET
ftr-343	1259	11	current	current	ADJ
ftr-343	1259	12	ets	et	NOUN
ftr-343	1259	13	system	system	NOUN
ftr-343	1259	14	,	,	PUNCT
ftr-343	1259	15	in	in	ADP
ftr-343	1259	16	which	which	PRON
ftr-343	1259	17	95	95	NUM
ftr-343	1259	18	percent	percent	NOUN
ftr-343	1259	19	of	of	ADP
ftr-343	1259	20	permits	permit	NOUN
ftr-343	1259	21	are	be	AUX
ftr-343	1259	22	allocated	allocate	VERB
ftr-343	1259	23	free	free	ADJ
ftr-343	1259	24	of	of	ADP
ftr-343	1259	25	charge	charge	NOUN
ftr-343	1259	26	,	,	PUNCT
ftr-343	1259	27	constitutes	constitute	VERB
ftr-343	1259	28	a	a	DET
ftr-343	1259	29	charge	charge	NOUN
ftr-343	1259	30	on	on	ADP
ftr-343	1259	31	products	product	NOUN
ftr-343	1259	32	.	.	PUNCT
ftr-343	1260	1	quick	quick	ADJ
ftr-343	1260	2	,	,	PUNCT
ftr-343	1260	3	supra	supra	ADJ
ftr-343	1260	4	note	note	NOUN
ftr-343	1260	5	5	5	NUM
ftr-343	1260	6	,	,	PUNCT
ftr-343	1260	7	at	at	ADP
ftr-343	1260	8	164	164	NUM
ftr-343	1260	9	.	.	PUNCT
ftr-343	1261	1	holzer	holzer	PROPN
ftr-343	1261	2	asks	ask	VERB
ftr-343	1261	3	,	,	PUNCT
ftr-343	1261	4	“	"	PUNCT
ftr-343	1261	5	would	would	AUX
ftr-343	1261	6	there	there	PRON
ftr-343	1261	7	be	be	AUX
ftr-343	1261	8	anything	anything	PRON
ftr-343	1261	9	that	that	PRON
ftr-343	1261	10	these	these	DET
ftr-343	1261	11	companies	company	NOUN
ftr-343	1261	12	could	could	AUX
ftr-343	1261	13	be	be	AUX
ftr-343	1261	14	compensated	compensate	VERB
ftr-343	1261	15	for	for	ADP
ftr-343	1261	16	?	?	PUNCT
ftr-343	1261	17	”	"	PUNCT
ftr-343	1261	18	holzer	holzer	PROPN
ftr-343	1261	19	,	,	PUNCT
ftr-343	1261	20	supra	supra	PROPN
ftr-343	1261	21	note	note	PROPN
ftr-343	1261	22	15	15	NUM
ftr-343	1261	23	,	,	PUNCT
ftr-343	1261	24	at	at	ADP
ftr-343	1261	25	63	63	NUM
ftr-343	1261	26	.	.	PUNCT
ftr-343	1262	1	quick	quick	ADJ
ftr-343	1262	2	also	also	ADV
ftr-343	1262	3	notes	note	VERB
ftr-343	1262	4	that	that	SCONJ
ftr-343	1262	5	one	one	PRON
ftr-343	1262	6	could	could	AUX
ftr-343	1262	7	argue	argue	VERB
ftr-343	1262	8	that	that	SCONJ
ftr-343	1262	9	,	,	PUNCT
ftr-343	1262	10	for	for	ADP
ftr-343	1262	11	the	the	DET
ftr-343	1262	12	same	same	ADJ
ftr-343	1262	13	reason	reason	NOUN
ftr-343	1262	14	,	,	PUNCT
ftr-343	1262	15	the	the	DET
ftr-343	1262	16	current	current	ADJ
ftr-343	1262	17	ets	et	NOUN
ftr-343	1262	18	system	system	NOUN
ftr-343	1262	19	does	do	AUX
ftr-343	1262	20	not	not	PART
ftr-343	1262	21	satisfy	satisfy	VERB
ftr-343	1262	22	the	the	DET
ftr-343	1262	23	requirement	requirement	NOUN
ftr-343	1262	24	of	of	ADP
ftr-343	1262	25	paragraph	paragraph	NOUN
ftr-343	1262	26	(	(	PUNCT
ftr-343	1262	27	g	g	NOUN
ftr-343	1262	28	)	)	PUNCT
ftr-343	1262	29	of	of	ADP
ftr-343	1262	30	article	article	NOUN
ftr-343	1262	31	xx	xx	NUM
ftr-343	1262	32	that	that	SCONJ
ftr-343	1262	33	measures	measure	NOUN
ftr-343	1262	34	must	must	AUX
ftr-343	1262	35	be	be	AUX
ftr-343	1262	36	applied	apply	VERB
ftr-343	1262	37	“	"	PUNCT
ftr-343	1262	38	in	in	ADP
ftr-343	1262	39	conjunction	conjunction	NOUN
ftr-343	1262	40	with	with	ADP
ftr-343	1262	41	restrictions	restriction	NOUN
ftr-343	1262	42	on	on	ADP
ftr-343	1262	43	domestic	domestic	ADJ
ftr-343	1262	44	production	production	NOUN
ftr-343	1262	45	or	or	CCONJ
ftr-343	1262	46	consumption	consumption	NOUN
ftr-343	1262	47	.	.	PUNCT
ftr-343	1262	48	”	"	PUNCT
ftr-343	1263	1	quick	quick	ADJ
ftr-343	1263	2	,	,	PUNCT
ftr-343	1263	3	supra	supra	ADJ
ftr-343	1263	4	note	note	NOUN
ftr-343	1263	5	5	5	NUM
ftr-343	1263	6	,	,	PUNCT
ftr-343	1263	7	at	at	ADP
ftr-343	1263	8	172	172	NUM
ftr-343	1263	9	-	-	SYM
ftr-343	1263	10	73	73	NUM
ftr-343	1263	11	.	.	PUNCT
ftr-343	1264	1	for	for	ADP
ftr-343	1264	2	the	the	DET
ftr-343	1264	3	latter	latter	ADJ
ftr-343	1264	4	proposition	proposition	NOUN
ftr-343	1264	5	quick	quick	ADV
ftr-343	1264	6	cites	cite	VERB
ftr-343	1264	7	the	the	DET
ftr-343	1264	8	following	follow	VERB
ftr-343	1264	9	words	word	NOUN
ftr-343	1264	10	from	from	ADP
ftr-343	1264	11	the	the	DET
ftr-343	1264	12	decision	decision	NOUN
ftr-343	1264	13	of	of	ADP
ftr-343	1264	14	the	the	DET
ftr-343	1264	15	appellate	appellate	ADJ
ftr-343	1264	16	body	body	NOUN
ftr-343	1264	17	in	in	ADP
ftr-343	1264	18	ab	ab	PROPN
ftr-343	1264	19	report	report	NOUN
ftr-343	1264	20	–	–	PUNCT
ftr-343	1264	21	reformulated	reformulate	VERB
ftr-343	1264	22	gasoline	gasoline	NOUN
ftr-343	1264	23	:	:	PUNCT
ftr-343	1265	1	[	[	X
ftr-343	1265	2	i]f	i]f	ADP
ftr-343	1265	3	no	no	DET
ftr-343	1265	4	restrictions	restriction	NOUN
ftr-343	1265	5	on	on	ADP
ftr-343	1265	6	domestically	domestically	ADV
ftr-343	1265	7	-	-	PUNCT
ftr-343	1265	8	produced	produce	VERB
ftr-343	1265	9	like	like	ADP
ftr-343	1265	10	products	product	NOUN
ftr-343	1265	11	are	be	AUX
ftr-343	1265	12	imposed	impose	VERB
ftr-343	1265	13	at	at	ADV
ftr-343	1265	14	all	all	ADV
ftr-343	1265	15	,	,	PUNCT
ftr-343	1265	16	and	and	CCONJ
ftr-343	1265	17	all	all	DET
ftr-343	1265	18	limitations	limitation	NOUN
ftr-343	1265	19	are	be	AUX
ftr-343	1265	20	placed	place	VERB
ftr-343	1265	21	upon	upon	SCONJ
ftr-343	1265	22	imported	import	VERB
ftr-343	1265	23	products	product	NOUN
ftr-343	1265	24	alone	alone	ADV
ftr-343	1265	25	,	,	PUNCT
ftr-343	1265	26	the	the	DET
ftr-343	1265	27	measure	measure	NOUN
ftr-343	1265	28	can	can	AUX
ftr-343	1265	29	not	not	PART
ftr-343	1265	30	be	be	AUX
ftr-343	1265	31	accepted	accept	VERB
ftr-343	1265	32	as	as	ADP
ftr-343	1265	33	primarily	primarily	ADV
ftr-343	1265	34	or	or	CCONJ
ftr-343	1265	35	even	even	ADV
ftr-343	1265	36	substantially	substantially	ADV
ftr-343	1265	37	designed	design	VERB
ftr-343	1265	38	for	for	ADP
ftr-343	1265	39	implementing	implement	VERB
ftr-343	1265	40	conservationist	conservationist	NOUN
ftr-343	1265	41	goals	goal	NOUN
ftr-343	1265	42	.	.	PUNCT
ftr-343	1266	1	the	the	DET
ftr-343	1266	2	measure	measure	NOUN
ftr-343	1266	3	would	would	AUX
ftr-343	1266	4	simply	simply	ADV
ftr-343	1266	5	be	be	AUX
ftr-343	1266	6	naked	naked	ADJ
ftr-343	1266	7	discrimination	discrimination	NOUN
ftr-343	1266	8	for	for	ADP
ftr-343	1266	9	protecting	protect	VERB
ftr-343	1266	10	locally	locally	ADV
ftr-343	1266	11	-	-	PUNCT
ftr-343	1266	12	produced	produce	VERB
ftr-343	1266	13	goods	good	NOUN
ftr-343	1266	14	.	.	PUNCT
ftr-343	1267	1	(	(	PUNCT
ftr-343	1267	2	emphasis	emphasis	NOUN
ftr-343	1267	3	in	in	ADP
ftr-343	1267	4	original	original	ADJ
ftr-343	1267	5	)	)	PUNCT
ftr-343	1267	6	ab	ab	PROPN
ftr-343	1267	7	report	report	NOUN
ftr-343	1267	8	–	–	PUNCT
ftr-343	1267	9	reformulated	reformulate	VERB
ftr-343	1267	10	gasoline	gasoline	NOUN
ftr-343	1267	11	,	,	PUNCT
ftr-343	1267	12	supra	supra	PROPN
ftr-343	1267	13	note	note	NOUN
ftr-343	1267	14	129	129	NUM
ftr-343	1267	15	,	,	PUNCT
ftr-343	1267	16	at	at	ADP
ftr-343	1267	17	22	22	NUM
ftr-343	1267	18	.	.	PUNCT
ftr-343	1268	1	he	he	PRON
ftr-343	1268	2	adds	add	VERB
ftr-343	1268	3	,	,	PUNCT
ftr-343	1268	4	however	however	ADV
ftr-343	1268	5	,	,	PUNCT
ftr-343	1268	6	that	that	SCONJ
ftr-343	1268	7	the	the	DET
ftr-343	1268	8	european	european	ADJ
ftr-343	1268	9	cap	cap	PROPN
ftr-343	1268	10	and	and	CCONJ
ftr-343	1268	11	trade	trade	NOUN
ftr-343	1268	12	system	system	NOUN
ftr-343	1268	13	does	do	AUX
ftr-343	1268	14	have	have	VERB
ftr-343	1268	15	the	the	DET
ftr-343	1268	16	effect	effect	NOUN
ftr-343	1268	17	of	of	ADP
ftr-343	1268	18	restricting	restrict	VERB
ftr-343	1268	19	domestic	domestic	ADJ
ftr-343	1268	20	production	production	NOUN
ftr-343	1268	21	,	,	PUNCT
ftr-343	1268	22	since	since	SCONJ
ftr-343	1268	23	domestic	domestic	ADJ
ftr-343	1268	24	producers	producer	NOUN
ftr-343	1268	25	have	have	VERB
ftr-343	1268	26	a	a	DET
ftr-343	1268	27	variety	variety	NOUN
ftr-343	1268	28	of	of	ADP
ftr-343	1268	29	choices	choice	NOUN
ftr-343	1268	30	of	of	ADP
ftr-343	1268	31	how	how	SCONJ
ftr-343	1268	32	to	to	PART
ftr-343	1268	33	comply	comply	VERB
ftr-343	1268	34	with	with	ADP
ftr-343	1268	35	the	the	DET
ftr-343	1268	36	ets	et	NOUN
ftr-343	1268	37	rules	rule	NOUN
ftr-343	1268	38	.	.	PUNCT
ftr-343	1269	1	i	i	PRON
ftr-343	1269	2	d.	d.	PROPN
ftr-343	1269	3	200	200	NUM
ftr-343	1269	4	.	.	PUNCT
ftr-343	1270	1	de	de	PROPN
ftr-343	1270	2	cendra	cendra	PROPN
ftr-343	1270	3	,	,	PUNCT
ftr-343	1270	4	supra	supra	PROPN
ftr-343	1270	5	note	note	NOUN
ftr-343	1270	6	12	12	NUM
ftr-343	1270	7	,	,	PUNCT
ftr-343	1270	8	at	at	ADP
ftr-343	1270	9	145	145	NUM
ftr-343	1270	10	.	.	PUNCT
ftr-343	1270	11	201	201	NUM
ftr-343	1270	12	.	.	PUNCT
ftr-343	1271	1	neuhoff	neuhoff	PROPN
ftr-343	1271	2	writes	write	VERB
ftr-343	1271	3	,	,	PUNCT
ftr-343	1271	4	“	"	PUNCT
ftr-343	1272	1	[	[	X
ftr-343	1272	2	b]order	b]order	ADP
ftr-343	1272	3	adjustments	adjustment	NOUN
ftr-343	1272	4	can	can	AUX
ftr-343	1272	5	only	only	ADV
ftr-343	1272	6	be	be	AUX
ftr-343	1272	7	applied	apply	VERB
ftr-343	1272	8	to	to	ADP
ftr-343	1272	9	the	the	DET
ftr-343	1272	10	extent	extent	NOUN
ftr-343	1272	11	that	that	SCONJ
ftr-343	1272	12	installations	installation	NOUN
ftr-343	1272	13	pay	pay	VERB
ftr-343	1272	14	for	for	ADP
ftr-343	1272	15	their	their	PRON
ftr-343	1272	16	allowances	allowance	NOUN
ftr-343	1272	17	.	.	PUNCT
ftr-343	1273	1	border	border	NOUN
ftr-343	1273	2	adjustment	adjustment	NOUN
ftr-343	1273	3	is	be	AUX
ftr-343	1273	4	not	not	PART
ftr-343	1273	5	possible	possible	ADJ
ftr-343	1273	6	to	to	SCONJ
ftr-343	1273	7	the	the	DET
ftr-343	1273	8	extent	extent	NOUN
ftr-343	1273	9	installations	installation	NOUN
ftr-343	1273	10	receive	receive	VERB
ftr-343	1273	11	free	free	ADJ
ftr-343	1273	12	allowances	allowance	NOUN
ftr-343	1273	13	.	.	PUNCT
ftr-343	1273	14	.	.	PUNCT
ftr-343	1273	15	.	.	PUNCT
ftr-343	1274	1	.	.	PUNCT
ftr-343	1274	2	”	"	PUNCT
ftr-343	1275	1	karsten	karsten	PROPN
ftr-343	1275	2	neuhoff	neuhoff	PROPN
ftr-343	1275	3	,	,	PUNCT
ftr-343	1275	4	the	the	DET
ftr-343	1275	5	political	political	ADJ
ftr-343	1275	6	290	290	NUM
ftr-343	1275	7	florida	florida	PROPN
ftr-343	1275	8	tax	tax	NOUN
ftr-343	1275	9	review	review	NOUN
ftr-343	1275	10	[	[	X
ftr-343	1275	11	vol	vol	NOUN
ftr-343	1275	12	.	.	PUNCT
ftr-343	1275	13	11:4	11:4	NOUN
ftr-343	1275	14	for	for	ADP
ftr-343	1275	15	the	the	DET
ftr-343	1275	16	average	average	ADJ
ftr-343	1275	17	cost	cost	NOUN
ftr-343	1275	18	of	of	ADP
ftr-343	1275	19	allowances	allowance	NOUN
ftr-343	1275	20	.	.	PUNCT
ftr-343	1276	1	import	import	NOUN
ftr-343	1276	2	bas	bas	PROPN
ftr-343	1276	3	,	,	PUNCT
ftr-343	1276	4	limited	limit	VERB
ftr-343	1276	5	in	in	ADP
ftr-343	1276	6	this	this	DET
ftr-343	1276	7	way	way	NOUN
ftr-343	1276	8	,	,	PUNCT
ftr-343	1276	9	would	would	AUX
ftr-343	1276	10	presumably	presumably	ADV
ftr-343	1276	11	be	be	AUX
ftr-343	1276	12	implemented	implement	VERB
ftr-343	1276	13	on	on	ADP
ftr-343	1276	14	a	a	DET
ftr-343	1276	15	sector	sector	NOUN
ftr-343	1276	16	-	-	PUNCT
ftr-343	1276	17	by	by	ADP
ftr-343	1276	18	-	-	PUNCT
ftr-343	1276	19	sector	sector	NOUN
ftr-343	1276	20	basis	basis	NOUN
ftr-343	1276	21	.	.	PUNCT
ftr-343	1277	1	but	but	CCONJ
ftr-343	1277	2	what	what	PRON
ftr-343	1277	3	if	if	SCONJ
ftr-343	1277	4	,	,	PUNCT
ftr-343	1277	5	in	in	ADP
ftr-343	1277	6	a	a	DET
ftr-343	1277	7	given	give	VERB
ftr-343	1277	8	sector	sector	NOUN
ftr-343	1277	9	,	,	PUNCT
ftr-343	1277	10	existing	exist	VERB
ftr-343	1277	11	domestic	domestic	ADJ
ftr-343	1277	12	emitters	emitter	NOUN
ftr-343	1277	13	receive	receive	VERB
ftr-343	1277	14	free	free	ADJ
ftr-343	1277	15	allowances	allowance	NOUN
ftr-343	1277	16	,	,	PUNCT
ftr-343	1277	17	but	but	CCONJ
ftr-343	1277	18	new	new	ADJ
ftr-343	1277	19	entrants	entrant	NOUN
ftr-343	1277	20	must	must	AUX
ftr-343	1277	21	purchase	purchase	VERB
ftr-343	1277	22	them	they	PRON
ftr-343	1277	23	,	,	PUNCT
ftr-343	1277	24	or	or	CCONJ
ftr-343	1277	25	some	some	DET
ftr-343	1277	26	emitters	emitter	NOUN
ftr-343	1277	27	(	(	PUNCT
ftr-343	1277	28	e.g.	e.g.	ADV
ftr-343	1277	29	,	,	PUNCT
ftr-343	1277	30	small	small	ADJ
ftr-343	1277	31	emitters	emitter	NOUN
ftr-343	1277	32	)	)	PUNCT
ftr-343	1277	33	are	be	AUX
ftr-343	1277	34	excluded	exclude	VERB
ftr-343	1277	35	from	from	ADP
ftr-343	1277	36	the	the	DET
ftr-343	1277	37	need	need	NOUN
ftr-343	1277	38	to	to	PART
ftr-343	1277	39	hold	hold	VERB
ftr-343	1277	40	permits	permit	NOUN
ftr-343	1277	41	?	?	PUNCT
ftr-343	1278	1	genasci	genasci	NOUN
ftr-343	1278	2	opines	opine	VERB
ftr-343	1278	3	that	that	SCONJ
ftr-343	1278	4	basing	base	VERB
ftr-343	1278	5	bas	bas	PROPN
ftr-343	1278	6	on	on	ADP
ftr-343	1278	7	the	the	DET
ftr-343	1278	8	cost	cost	NOUN
ftr-343	1278	9	of	of	ADP
ftr-343	1278	10	permits	permit	NOUN
ftr-343	1278	11	borne	bear	VERB
ftr-343	1278	12	by	by	ADP
ftr-343	1278	13	those	those	PRON
ftr-343	1278	14	not	not	PART
ftr-343	1278	15	receiving	receive	VERB
ftr-343	1278	16	free	free	ADJ
ftr-343	1278	17	permits	permit	NOUN
ftr-343	1278	18	would	would	AUX
ftr-343	1278	19	violate	violate	VERB
ftr-343	1278	20	national	national	ADJ
ftr-343	1278	21	treatment	treatment	NOUN
ftr-343	1278	22	,	,	PUNCT
ftr-343	1278	23	which	which	PRON
ftr-343	1278	24	“	"	PUNCT
ftr-343	1278	25	would	would	AUX
ftr-343	1278	26	hold	hold	VERB
ftr-343	1278	27	that	that	SCONJ
ftr-343	1278	28	the	the	DET
ftr-343	1278	29	imported	import	VERB
ftr-343	1278	30	good	good	NOUN
ftr-343	1278	31	should	should	AUX
ftr-343	1278	32	face	face	VERB
ftr-343	1278	33	the	the	DET
ftr-343	1278	34	lowest	low	ADJ
ftr-343	1278	35	level	level	NOUN
ftr-343	1278	36	of	of	ADP
ftr-343	1278	37	charges	charge	NOUN
ftr-343	1278	38	faced	face	VERB
ftr-343	1278	39	by	by	ADP
ftr-343	1278	40	any	any	DET
ftr-343	1278	41	domestic	domestic	ADJ
ftr-343	1278	42	like	like	ADJ
ftr-343	1278	43	product	product	NOUN
ftr-343	1278	44	.	.	PUNCT
ftr-343	1279	1	”202	”202	NOUN
ftr-343	1279	2	it	it	PRON
ftr-343	1279	3	would	would	AUX
ftr-343	1279	4	seem	seem	VERB
ftr-343	1279	5	necessary	necessary	ADJ
ftr-343	1279	6	to	to	PART
ftr-343	1279	7	calculate	calculate	VERB
ftr-343	1279	8	export	export	NOUN
ftr-343	1279	9	bas	bas	PROPN
ftr-343	1279	10	on	on	ADP
ftr-343	1279	11	a	a	DET
ftr-343	1279	12	firm	firm	ADJ
ftr-343	1279	13	-	-	PUNCT
ftr-343	1279	14	specific	specific	ADJ
ftr-343	1279	15	basis	basis	NOUN
ftr-343	1279	16	,	,	PUNCT
ftr-343	1279	17	since	since	SCONJ
ftr-343	1279	18	sector	sector	NOUN
ftr-343	1279	19	-	-	PUNCT
ftr-343	1279	20	specific	specific	ADJ
ftr-343	1279	21	bas	bas	PROPN
ftr-343	1279	22	could	could	AUX
ftr-343	1279	23	result	result	VERB
ftr-343	1279	24	in	in	ADP
ftr-343	1279	25	subsidies	subsidy	NOUN
ftr-343	1279	26	for	for	ADP
ftr-343	1279	27	the	the	DET
ftr-343	1279	28	exports	export	NOUN
ftr-343	1279	29	of	of	ADP
ftr-343	1279	30	particular	particular	ADJ
ftr-343	1279	31	firms.203	firms.203	NOUN
ftr-343	1279	32	making	make	VERB
ftr-343	1279	33	the	the	DET
ftr-343	1279	34	requisite	requisite	ADJ
ftr-343	1279	35	calculations	calculation	NOUN
ftr-343	1279	36	accurately	accurately	ADV
ftr-343	1279	37	for	for	ADP
ftr-343	1279	38	particular	particular	ADJ
ftr-343	1279	39	traded	trade	VERB
ftr-343	1279	40	products	product	NOUN
ftr-343	1279	41	would	would	AUX
ftr-343	1279	42	be	be	AUX
ftr-343	1279	43	virtually	virtually	ADV
ftr-343	1279	44	impossible	impossible	ADJ
ftr-343	1279	45	.	.	PUNCT
ftr-343	1280	1	c.	c.	PROPN
ftr-343	1280	2	bas	bas	PROPN
ftr-343	1280	3	for	for	ADP
ftr-343	1280	4	the	the	DET
ftr-343	1280	5	cost	cost	NOUN
ftr-343	1280	6	of	of	ADP
ftr-343	1280	7	permits	permit	NOUN
ftr-343	1280	8	acquired	acquire	VERB
ftr-343	1280	9	in	in	ADP
ftr-343	1280	10	the	the	DET
ftr-343	1280	11	secondary	secondary	ADJ
ftr-343	1280	12	market	market	NOUN
ftr-343	1280	13	under	under	ADP
ftr-343	1280	14	a	a	DET
ftr-343	1280	15	cap	cap	NOUN
ftr-343	1280	16	and	and	CCONJ
ftr-343	1280	17	trade	trade	NOUN
ftr-343	1280	18	system	system	NOUN
ftr-343	1280	19	,	,	PUNCT
ftr-343	1280	20	permits	permit	NOUN
ftr-343	1280	21	may	may	AUX
ftr-343	1280	22	be	be	AUX
ftr-343	1280	23	acquired	acquire	VERB
ftr-343	1280	24	on	on	ADP
ftr-343	1280	25	the	the	DET
ftr-343	1280	26	secondary	secondary	ADJ
ftr-343	1280	27	market	market	NOUN
ftr-343	1280	28	.	.	PUNCT
ftr-343	1281	1	whether	whether	SCONJ
ftr-343	1281	2	bas	bas	PROPN
ftr-343	1281	3	should	should	AUX
ftr-343	1281	4	be	be	AUX
ftr-343	1281	5	allowed	allow	VERB
ftr-343	1281	6	for	for	SCONJ
ftr-343	1281	7	the	the	DET
ftr-343	1281	8	cost	cost	NOUN
ftr-343	1281	9	of	of	ADP
ftr-343	1281	10	permits	permit	NOUN
ftr-343	1281	11	acquired	acquire	VERB
ftr-343	1281	12	in	in	ADP
ftr-343	1281	13	this	this	DET
ftr-343	1281	14	way	way	NOUN
ftr-343	1281	15	raises	raise	VERB
ftr-343	1281	16	issues	issue	NOUN
ftr-343	1281	17	that	that	PRON
ftr-343	1281	18	do	do	AUX
ftr-343	1281	19	not	not	PART
ftr-343	1281	20	arise	arise	VERB
ftr-343	1281	21	in	in	ADP
ftr-343	1281	22	the	the	DET
ftr-343	1281	23	context	context	NOUN
ftr-343	1281	24	of	of	ADP
ftr-343	1281	25	btas	bta	NOUN
ftr-343	1281	26	for	for	ADP
ftr-343	1281	27	carbon	carbon	NOUN
ftr-343	1281	28	taxes	taxis	NOUN
ftr-343	1281	29	.	.	PUNCT
ftr-343	1282	1	consider	consider	VERB
ftr-343	1282	2	first	first	ADJ
ftr-343	1282	3	acquisition	acquisition	NOUN
ftr-343	1282	4	on	on	ADP
ftr-343	1282	5	the	the	DET
ftr-343	1282	6	secondary	secondary	ADJ
ftr-343	1282	7	market	market	NOUN
ftr-343	1282	8	of	of	ADP
ftr-343	1282	9	permits	permit	NOUN
ftr-343	1282	10	originally	originally	ADV
ftr-343	1282	11	purchased	purchase	VERB
ftr-343	1282	12	from	from	ADP
ftr-343	1282	13	a	a	DET
ftr-343	1282	14	government	government	NOUN
ftr-343	1282	15	.	.	PUNCT
ftr-343	1283	1	assuming	assume	VERB
ftr-343	1283	2	for	for	ADP
ftr-343	1283	3	argument	argument	NOUN
ftr-343	1283	4	’s	’s	PART
ftr-343	1283	5	sake	sake	NOUN
ftr-343	1283	6	that	that	SCONJ
ftr-343	1283	7	the	the	DET
ftr-343	1283	8	cost	cost	NOUN
ftr-343	1283	9	of	of	ADP
ftr-343	1283	10	such	such	ADJ
ftr-343	1283	11	permits	permit	NOUN
ftr-343	1283	12	is	be	AUX
ftr-343	1283	13	adjustable	adjustable	ADJ
ftr-343	1283	14	,	,	PUNCT
ftr-343	1283	15	whether	whether	SCONJ
ftr-343	1283	16	or	or	CCONJ
ftr-343	1283	17	not	not	PART
ftr-343	1283	18	the	the	DET
ftr-343	1283	19	cost	cost	NOUN
ftr-343	1283	20	of	of	ADP
ftr-343	1283	21	permits	permit	NOUN
ftr-343	1283	22	acquired	acquire	VERB
ftr-343	1283	23	on	on	ADP
ftr-343	1283	24	the	the	DET
ftr-343	1283	25	secondary	secondary	ADJ
ftr-343	1283	26	market	market	NOUN
ftr-343	1283	27	is	be	AUX
ftr-343	1283	28	adjustable	adjustable	ADJ
ftr-343	1283	29	may	may	AUX
ftr-343	1283	30	depend	depend	VERB
ftr-343	1283	31	on	on	ADP
ftr-343	1283	32	how	how	SCONJ
ftr-343	1283	33	one	one	PRON
ftr-343	1283	34	interprets	interpret	VERB
ftr-343	1283	35	the	the	DET
ftr-343	1283	36	oecd	oecd	PROPN
ftr-343	1283	37	definition	definition	NOUN
ftr-343	1283	38	of	of	ADP
ftr-343	1283	39	a	a	DET
ftr-343	1283	40	tax	tax	NOUN
ftr-343	1283	41	as	as	ADP
ftr-343	1283	42	“	"	PUNCT
ftr-343	1283	43	compulsory	compulsory	ADJ
ftr-343	1283	44	,	,	PUNCT
ftr-343	1283	45	unrequited	unrequited	ADJ
ftr-343	1283	46	payments	payment	NOUN
ftr-343	1283	47	to	to	ADP
ftr-343	1283	48	general	general	ADJ
ftr-343	1283	49	government	government	NOUN
ftr-343	1283	50	.	.	PUNCT
ftr-343	1283	51	”	"	PUNCT
ftr-343	1284	1	although	although	SCONJ
ftr-343	1284	2	the	the	DET
ftr-343	1284	3	holding	holding	NOUN
ftr-343	1284	4	of	of	ADP
ftr-343	1284	5	permits	permit	NOUN
ftr-343	1284	6	is	be	AUX
ftr-343	1284	7	arguably	arguably	ADV
ftr-343	1284	8	compulsory	compulsory	ADJ
ftr-343	1284	9	and	and	CCONJ
ftr-343	1284	10	perhaps	perhaps	ADV
ftr-343	1284	11	unrequited	unrequited	ADJ
ftr-343	1284	12	,	,	PUNCT
ftr-343	1284	13	payment	payment	NOUN
ftr-343	1284	14	is	be	AUX
ftr-343	1284	15	not	not	PART
ftr-343	1284	16	made	make	VERB
ftr-343	1284	17	directly	directly	ADV
ftr-343	1284	18	to	to	ADP
ftr-343	1284	19	a	a	DET
ftr-343	1284	20	government.204	government.204	NOUN
ftr-343	1284	21	the	the	DET
ftr-343	1284	22	adjustability	adjustability	NOUN
ftr-343	1284	23	of	of	ADP
ftr-343	1284	24	the	the	DET
ftr-343	1284	25	cost	cost	NOUN
ftr-343	1284	26	of	of	ADP
ftr-343	1284	27	acquiring	acquire	VERB
ftr-343	1284	28	on	on	ADP
ftr-343	1284	29	the	the	DET
ftr-343	1284	30	secondary	secondary	ADJ
ftr-343	1284	31	market	market	NOUN
ftr-343	1284	32	permits	permit	NOUN
ftr-343	1284	33	that	that	PRON
ftr-343	1284	34	were	be	AUX
ftr-343	1284	35	originally	originally	ADV
ftr-343	1284	36	granted	grant	VERB
ftr-343	1284	37	without	without	ADP
ftr-343	1284	38	charge	charge	NOUN
ftr-343	1284	39	increases	increase	NOUN
ftr-343	1284	40	uncertainty	uncertainty	NOUN
ftr-343	1284	41	,	,	PUNCT
ftr-343	1284	42	as	as	SCONJ
ftr-343	1284	43	do	do	AUX
ftr-343	1284	44	falling	fall	VERB
ftr-343	1284	45	prices	price	NOUN
ftr-343	1284	46	of	of	ADP
ftr-343	1284	47	permits	permit	NOUN
ftr-343	1284	48	.	.	PUNCT
ftr-343	1285	1	genasci	genasci	PROPN
ftr-343	1285	2	concludes	conclude	VERB
ftr-343	1285	3	that	that	SCONJ
ftr-343	1285	4	allowing	allow	VERB
ftr-343	1285	5	full	full	ADJ
ftr-343	1285	6	bas	bas	NOUN
ftr-343	1285	7	when	when	SCONJ
ftr-343	1285	8	economy	economy	NOUN
ftr-343	1285	9	of	of	ADP
ftr-343	1285	10	a	a	DET
ftr-343	1285	11	world	world	NOUN
ftr-343	1285	12	with	with	ADP
ftr-343	1285	13	different	different	ADJ
ftr-343	1285	14	carbon	carbon	NOUN
ftr-343	1285	15	prices	price	NOUN
ftr-343	1285	16	,	,	PUNCT
ftr-343	1285	17	in	in	ADP
ftr-343	1285	18	competitive	competitive	ADJ
ftr-343	1285	19	distortions	distortion	NOUN
ftr-343	1285	20	and	and	CCONJ
ftr-343	1285	21	leakage	leakage	NOUN
ftr-343	1285	22	in	in	ADP
ftr-343	1285	23	a	a	DET
ftr-343	1285	24	world	world	NOUN
ftr-343	1285	25	of	of	ADP
ftr-343	1285	26	different	different	ADJ
ftr-343	1285	27	carbon	carbon	NOUN
ftr-343	1285	28	prices	price	NOUN
ftr-343	1285	29	:	:	PUNCT
ftr-343	1285	30	trade	trade	NOUN
ftr-343	1285	31	,	,	PUNCT
ftr-343	1285	32	competitiveness	competitiveness	NOUN
ftr-343	1285	33	and	and	CCONJ
ftr-343	1285	34	employment	employment	NOUN
ftr-343	1285	35	challenges	challenge	NOUN
ftr-343	1285	36	when	when	SCONJ
ftr-343	1285	37	meeting	meet	VERB
ftr-343	1285	38	the	the	DET
ftr-343	1285	39	post-2012	post-2012	ADJ
ftr-343	1285	40	climate	climate	NOUN
ftr-343	1285	41	commitments	commitment	NOUN
ftr-343	1285	42	in	in	ADP
ftr-343	1285	43	the	the	DET
ftr-343	1285	44	european	european	PROPN
ftr-343	1285	45	union	union	PROPN
ftr-343	1285	46	9	9	NUM
ftr-343	1285	47	,	,	PUNCT
ftr-343	1285	48	19	19	NUM
ftr-343	1285	49	(	(	PUNCT
ftr-343	1285	50	european	european	ADJ
ftr-343	1285	51	parliament	parliament	NOUN
ftr-343	1285	52	2008	2008	NUM
ftr-343	1285	53	)	)	PUNCT
ftr-343	1285	54	.	.	PUNCT
ftr-343	1286	1	cosbey	cosbey	PROPN
ftr-343	1286	2	observes	observe	VERB
ftr-343	1286	3	that	that	SCONJ
ftr-343	1286	4	nondiscrimination	nondiscrimination	NOUN
ftr-343	1286	5	requires	require	VERB
ftr-343	1286	6	that	that	SCONJ
ftr-343	1286	7	“	"	PUNCT
ftr-343	1286	8	if	if	SCONJ
ftr-343	1286	9	domestic	domestic	ADJ
ftr-343	1286	10	producers	producer	NOUN
ftr-343	1286	11	in	in	ADP
ftr-343	1286	12	certain	certain	ADJ
ftr-343	1286	13	sectors	sector	NOUN
ftr-343	1286	14	are	be	AUX
ftr-343	1286	15	given	give	VERB
ftr-343	1286	16	free	free	ADJ
ftr-343	1286	17	allocations	allocation	NOUN
ftr-343	1286	18	of	of	ADP
ftr-343	1286	19	emission	emission	NOUN
ftr-343	1286	20	permits	permit	NOUN
ftr-343	1286	21	,	,	PUNCT
ftr-343	1286	22	for	for	ADP
ftr-343	1286	23	example	example	NOUN
ftr-343	1286	24	,	,	PUNCT
ftr-343	1286	25	then	then	ADV
ftr-343	1286	26	their	their	PRON
ftr-343	1286	27	foreign	foreign	ADJ
ftr-343	1286	28	counterparts	counterpart	NOUN
ftr-343	1286	29	must	must	AUX
ftr-343	1286	30	also	also	ADV
ftr-343	1286	31	get	get	VERB
ftr-343	1286	32	such	such	ADJ
ftr-343	1286	33	treatment	treatment	NOUN
ftr-343	1286	34	.	.	PUNCT
ftr-343	1286	35	”	"	PUNCT
ftr-343	1287	1	cosbey	cosbey	PROPN
ftr-343	1287	2	,	,	PUNCT
ftr-343	1287	3	supra	supra	PROPN
ftr-343	1287	4	note	note	PROPN
ftr-343	1287	5	86	86	NUM
ftr-343	1287	6	,	,	PUNCT
ftr-343	1287	7	at	at	ADP
ftr-343	1287	8	3	3	NUM
ftr-343	1287	9	;	;	PUNCT
ftr-343	1287	10	see	see	VERB
ftr-343	1287	11	also	also	ADV
ftr-343	1287	12	ismer	ismer	NOUN
ftr-343	1287	13	&	&	CCONJ
ftr-343	1287	14	neuhoff	neuhoff	NOUN
ftr-343	1287	15	,	,	PUNCT
ftr-343	1287	16	supra	supra	ADJ
ftr-343	1287	17	note	note	NOUN
ftr-343	1287	18	1	1	NUM
ftr-343	1287	19	,	,	PUNCT
ftr-343	1287	20	at	at	ADP
ftr-343	1287	21	144	144	NUM
ftr-343	1287	22	.	.	PUNCT
ftr-343	1288	1	202	202	NUM
ftr-343	1288	2	.	.	PUNCT
ftr-343	1289	1	see	see	VERB
ftr-343	1289	2	genasci	genasci	PROPN
ftr-343	1289	3	,	,	PUNCT
ftr-343	1289	4	supra	supra	PROPN
ftr-343	1289	5	note	note	NOUN
ftr-343	1289	6	12	12	NUM
ftr-343	1289	7	,	,	PUNCT
ftr-343	1289	8	at	at	ADP
ftr-343	1289	9	41	41	NUM
ftr-343	1289	10	.	.	PUNCT
ftr-343	1289	11	203	203	NUM
ftr-343	1289	12	.	.	PUNCT
ftr-343	1290	1	i	i	PRON
ftr-343	1290	2	d.	d.	PROPN
ftr-343	1290	3	at	at	ADP
ftr-343	1290	4	39	39	NUM
ftr-343	1290	5	.	.	PUNCT
ftr-343	1291	1	204	204	NUM
ftr-343	1291	2	.	.	PUNCT
ftr-343	1292	1	avner	avner	PROPN
ftr-343	1292	2	offers	offer	VERB
ftr-343	1292	3	a	a	DET
ftr-343	1292	4	novel	novel	ADJ
ftr-343	1292	5	analysis	analysis	NOUN
ftr-343	1292	6	,	,	PUNCT
ftr-343	1292	7	suggesting	suggest	VERB
ftr-343	1292	8	that	that	SCONJ
ftr-343	1292	9	the	the	DET
ftr-343	1292	10	requirement	requirement	NOUN
ftr-343	1292	11	to	to	PART
ftr-343	1292	12	hold	hold	VERB
ftr-343	1292	13	permits	permit	NOUN
ftr-343	1292	14	,	,	PUNCT
ftr-343	1292	15	which	which	PRON
ftr-343	1292	16	have	have	VERB
ftr-343	1292	17	an	an	DET
ftr-343	1292	18	opportunity	opportunity	NOUN
ftr-343	1292	19	cost	cost	NOUN
ftr-343	1292	20	,	,	PUNCT
ftr-343	1292	21	and	and	CCONJ
ftr-343	1292	22	submit	submit	VERB
ftr-343	1292	23	them	they	PRON
ftr-343	1292	24	constitutes	constitute	VERB
ftr-343	1292	25	a	a	DET
ftr-343	1292	26	tax	tax	NOUN
ftr-343	1292	27	,	,	PUNCT
ftr-343	1292	28	even	even	ADV
ftr-343	1292	29	if	if	SCONJ
ftr-343	1292	30	the	the	DET
ftr-343	1292	31	permits	permit	NOUN
ftr-343	1292	32	are	be	AUX
ftr-343	1292	33	bought	buy	VERB
ftr-343	1292	34	on	on	ADP
ftr-343	1292	35	secondary	secondary	ADJ
ftr-343	1292	36	markets	market	NOUN
ftr-343	1292	37	.	.	PUNCT
ftr-343	1293	1	he	he	PRON
ftr-343	1293	2	warns	warn	VERB
ftr-343	1293	3	,	,	PUNCT
ftr-343	1293	4	however	however	ADV
ftr-343	1293	5	,	,	PUNCT
ftr-343	1293	6	that	that	SCONJ
ftr-343	1293	7	this	this	DET
ftr-343	1293	8	interpretation	interpretation	NOUN
ftr-343	1293	9	“	"	PUNCT
ftr-343	1293	10	does	do	AUX
ftr-343	1293	11	not	not	PART
ftr-343	1293	12	have	have	VERB
ftr-343	1293	13	authority	authority	NOUN
ftr-343	1293	14	with	with	ADP
ftr-343	1293	15	respect	respect	NOUN
ftr-343	1293	16	to	to	ADP
ftr-343	1293	17	gatt	gatt	NOUN
ftr-343	1293	18	legal	legal	ADJ
ftr-343	1293	19	texts	text	NOUN
ftr-343	1293	20	.	.	PUNCT
ftr-343	1293	21	”	"	PUNCT
ftr-343	1294	1	avner	avner	PROPN
ftr-343	1294	2	,	,	PUNCT
ftr-343	1294	3	supra	supra	PROPN
ftr-343	1294	4	note	note	PROPN
ftr-343	1294	5	15	15	NUM
ftr-343	1294	6	,	,	PUNCT
ftr-343	1294	7	at	at	ADP
ftr-343	1294	8	18	18	NUM
ftr-343	1294	9	.	.	PUNCT
ftr-343	1294	10	2011	2011	NUM
ftr-343	1294	11	]	]	PUNCT
ftr-343	1294	12	border	border	NOUN
ftr-343	1294	13	adjustments	adjustment	NOUN
ftr-343	1294	14	for	for	ADP
ftr-343	1294	15	carbon	carbon	NOUN
ftr-343	1294	16	taxes	taxis	NOUN
ftr-343	1294	17	291	291	NUM
ftr-343	1294	18	the	the	DET
ftr-343	1294	19	government	government	NOUN
ftr-343	1294	20	has	have	AUX
ftr-343	1294	21	not	not	PART
ftr-343	1294	22	received	receive	VERB
ftr-343	1294	23	an	an	DET
ftr-343	1294	24	equal	equal	ADJ
ftr-343	1294	25	amount	amount	NOUN
ftr-343	1294	26	“	"	PUNCT
ftr-343	1294	27	would	would	AUX
ftr-343	1294	28	appear	appear	VERB
ftr-343	1294	29	to	to	PART
ftr-343	1294	30	constitute	constitute	VERB
ftr-343	1294	31	a	a	DET
ftr-343	1294	32	rather	rather	ADV
ftr-343	1294	33	obvious	obvious	ADJ
ftr-343	1294	34	violation	violation	NOUN
ftr-343	1294	35	of	of	ADP
ftr-343	1294	36	gatt	gatt	PROPN
ftr-343	1294	37	article	article	PROPN
ftr-343	1294	38	xvi.4	xvi.4	PROPN
ftr-343	1294	39	,	,	PUNCT
ftr-343	1294	40	which	which	PRON
ftr-343	1294	41	prohibits	prohibit	VERB
ftr-343	1294	42	rebates	rebate	NOUN
ftr-343	1294	43	in	in	ADP
ftr-343	1294	44	excess	excess	NOUN
ftr-343	1294	45	of	of	ADP
ftr-343	1294	46	taxes	taxis	NOUN
ftr-343	1294	47	that	that	PRON
ftr-343	1294	48	have	have	AUX
ftr-343	1294	49	been	be	AUX
ftr-343	1294	50	paid	pay	VERB
ftr-343	1294	51	.	.	PUNCT
ftr-343	1294	52	”205	”205	X
ftr-343	1295	1	regarding	regard	VERB
ftr-343	1295	2	falling	fall	VERB
ftr-343	1295	3	permit	permit	NOUN
ftr-343	1295	4	prices	price	NOUN
ftr-343	1295	5	,	,	PUNCT
ftr-343	1295	6	he	he	PRON
ftr-343	1295	7	reasons	reason	VERB
ftr-343	1295	8	that	that	PRON
ftr-343	1295	9	bas	bas	PROPN
ftr-343	1295	10	“	"	PUNCT
ftr-343	1295	11	would	would	AUX
ftr-343	1295	12	need	need	VERB
ftr-343	1295	13	to	to	PART
ftr-343	1295	14	be	be	AUX
ftr-343	1295	15	set	set	VERB
ftr-343	1295	16	at	at	ADP
ftr-343	1295	17	the	the	DET
ftr-343	1295	18	lower	low	ADJ
ftr-343	1295	19	of	of	ADP
ftr-343	1295	20	(	(	PUNCT
ftr-343	1295	21	a	a	X
ftr-343	1295	22	)	)	PUNCT
ftr-343	1295	23	the	the	DET
ftr-343	1295	24	price	price	NOUN
ftr-343	1295	25	paid	pay	VERB
ftr-343	1295	26	by	by	ADP
ftr-343	1295	27	the	the	DET
ftr-343	1295	28	exporter	exporter	NOUN
ftr-343	1295	29	and	and	CCONJ
ftr-343	1295	30	(	(	PUNCT
ftr-343	1295	31	b	b	X
ftr-343	1295	32	)	)	PUNCT
ftr-343	1295	33	the	the	DET
ftr-343	1295	34	payment	payment	NOUN
ftr-343	1295	35	actually	actually	ADV
ftr-343	1295	36	received	receive	VERB
ftr-343	1295	37	by	by	ADP
ftr-343	1295	38	the	the	DET
ftr-343	1295	39	government	government	NOUN
ftr-343	1295	40	.	.	PUNCT
ftr-343	1296	1	such	such	DET
ftr-343	1296	2	a	a	DET
ftr-343	1296	3	system	system	NOUN
ftr-343	1296	4	would	would	AUX
ftr-343	1296	5	be	be	AUX
ftr-343	1296	6	quite	quite	ADV
ftr-343	1296	7	complex	complex	ADJ
ftr-343	1296	8	where	where	SCONJ
ftr-343	1296	9	there	there	PRON
ftr-343	1296	10	is	be	VERB
ftr-343	1296	11	a	a	DET
ftr-343	1296	12	secondary	secondary	ADJ
ftr-343	1296	13	market	market	NOUN
ftr-343	1296	14	in	in	ADP
ftr-343	1296	15	emissions	emission	NOUN
ftr-343	1296	16	allowances	allowance	NOUN
ftr-343	1296	17	in	in	ADP
ftr-343	1296	18	which	which	PRON
ftr-343	1296	19	prices	price	NOUN
ftr-343	1296	20	fluctuate	fluctuate	NOUN
ftr-343	1296	21	.	.	PUNCT
ftr-343	1296	22	”206	”206	PUNCT
ftr-343	1296	23	d.	d.	PROPN
ftr-343	1296	24	bas	bas	PROPN
ftr-343	1296	25	for	for	ADP
ftr-343	1296	26	the	the	DET
ftr-343	1296	27	costs	cost	NOUN
ftr-343	1296	28	of	of	ADP
ftr-343	1296	29	capture	capture	NOUN
ftr-343	1296	30	and	and	CCONJ
ftr-343	1296	31	storage	storage	NOUN
ftr-343	1296	32	of	of	ADP
ftr-343	1296	33	cdm	cdm	PROPN
ftr-343	1296	34	capture	capture	NOUN
ftr-343	1296	35	and	and	CCONJ
ftr-343	1296	36	storage	storage	NOUN
ftr-343	1296	37	of	of	ADP
ftr-343	1296	38	co2	co2	NOUN
ftr-343	1296	39	may	may	AUX
ftr-343	1296	40	offer	offer	VERB
ftr-343	1296	41	a	a	DET
ftr-343	1296	42	means	mean	NOUN
ftr-343	1296	43	of	of	ADP
ftr-343	1296	44	avoiding	avoid	VERB
ftr-343	1296	45	the	the	DET
ftr-343	1296	46	need	need	NOUN
ftr-343	1296	47	to	to	PART
ftr-343	1296	48	hold	hold	VERB
ftr-343	1296	49	emissions	emission	NOUN
ftr-343	1296	50	permits	permit	NOUN
ftr-343	1296	51	.	.	PUNCT
ftr-343	1297	1	moreover	moreover	ADV
ftr-343	1297	2	,	,	PUNCT
ftr-343	1297	3	the	the	DET
ftr-343	1297	4	clean	clean	ADJ
ftr-343	1297	5	development	development	NOUN
ftr-343	1297	6	mechanism	mechanism	NOUN
ftr-343	1297	7	,	,	PUNCT
ftr-343	1297	8	(	(	PUNCT
ftr-343	1297	9	cdm	cdm	NOUN
ftr-343	1297	10	)	)	PUNCT
ftr-343	1297	11	under	under	ADP
ftr-343	1297	12	which	which	PRON
ftr-343	1297	13	credit	credit	NOUN
ftr-343	1297	14	is	be	AUX
ftr-343	1297	15	allowed	allow	VERB
ftr-343	1297	16	for	for	ADP
ftr-343	1297	17	reducing	reduce	VERB
ftr-343	1297	18	carbon	carbon	NOUN
ftr-343	1297	19	emissions	emission	NOUN
ftr-343	1297	20	in	in	ADP
ftr-343	1297	21	developing	develop	VERB
ftr-343	1297	22	countries	country	NOUN
ftr-343	1297	23	,	,	PUNCT
ftr-343	1297	24	has	have	AUX
ftr-343	1297	25	been	be	AUX
ftr-343	1297	26	touted	tout	VERB
ftr-343	1297	27	as	as	ADP
ftr-343	1297	28	a	a	DET
ftr-343	1297	29	way	way	NOUN
ftr-343	1297	30	of	of	ADP
ftr-343	1297	31	meeting	meet	VERB
ftr-343	1297	32	kyoto	kyoto	NOUN
ftr-343	1297	33	targets	target	NOUN
ftr-343	1297	34	for	for	ADP
ftr-343	1297	35	emissions	emission	NOUN
ftr-343	1297	36	abatement	abatement	NOUN
ftr-343	1297	37	.	.	PUNCT
ftr-343	1298	1	this	this	PRON
ftr-343	1298	2	raises	raise	VERB
ftr-343	1298	3	the	the	DET
ftr-343	1298	4	question	question	NOUN
ftr-343	1298	5	of	of	ADP
ftr-343	1298	6	whether	whether	SCONJ
ftr-343	1298	7	border	border	NOUN
ftr-343	1298	8	adjustments	adjustment	NOUN
ftr-343	1298	9	would	would	AUX
ftr-343	1298	10	be	be	AUX
ftr-343	1298	11	allowed	allow	VERB
ftr-343	1298	12	for	for	ADP
ftr-343	1298	13	the	the	DET
ftr-343	1298	14	cost	cost	NOUN
ftr-343	1298	15	of	of	ADP
ftr-343	1298	16	utilizing	utilize	VERB
ftr-343	1298	17	these	these	DET
ftr-343	1298	18	techniques	technique	NOUN
ftr-343	1298	19	to	to	PART
ftr-343	1298	20	avoid	avoid	VERB
ftr-343	1298	21	or	or	CCONJ
ftr-343	1298	22	meet	meet	VERB
ftr-343	1298	23	requirements	requirement	NOUN
ftr-343	1298	24	to	to	PART
ftr-343	1298	25	surrender	surrender	VERB
ftr-343	1298	26	emissions	emission	NOUN
ftr-343	1298	27	permits	permit	NOUN
ftr-343	1298	28	.	.	PUNCT
ftr-343	1299	1	a	a	DET
ftr-343	1299	2	negative	negative	ADJ
ftr-343	1299	3	answer	answer	NOUN
ftr-343	1299	4	seems	seem	VERB
ftr-343	1299	5	likely	likely	ADJ
ftr-343	1299	6	,	,	PUNCT
ftr-343	1299	7	since	since	SCONJ
ftr-343	1299	8	the	the	DET
ftr-343	1299	9	costs	cost	NOUN
ftr-343	1299	10	of	of	ADP
ftr-343	1299	11	capture	capture	NOUN
ftr-343	1299	12	and	and	CCONJ
ftr-343	1299	13	storage	storage	NOUN
ftr-343	1299	14	and	and	CCONJ
ftr-343	1299	15	cdm	cdm	NOUN
ftr-343	1299	16	payments	payment	NOUN
ftr-343	1299	17	clearly	clearly	ADV
ftr-343	1299	18	do	do	AUX
ftr-343	1299	19	not	not	PART
ftr-343	1299	20	meet	meet	VERB
ftr-343	1299	21	the	the	DET
ftr-343	1299	22	definition	definition	NOUN
ftr-343	1299	23	of	of	ADP
ftr-343	1299	24	a	a	DET
ftr-343	1299	25	tax	tax	NOUN
ftr-343	1299	26	or	or	CCONJ
ftr-343	1299	27	other	other	ADJ
ftr-343	1299	28	charge.207	charge.207	NOUN
ftr-343	1299	29	vi	vi	PROPN
ftr-343	1299	30	.	.	PUNCT
ftr-343	1300	1	summary	summary	NOUN
ftr-343	1300	2	and	and	CCONJ
ftr-343	1300	3	conclusions	conclusion	NOUN
ftr-343	1300	4	although	although	SCONJ
ftr-343	1300	5	the	the	DET
ftr-343	1300	6	gatt	gatt	NOUN
ftr-343	1300	7	-	-	PUNCT
ftr-343	1300	8	legality	legality	NOUN
ftr-343	1300	9	of	of	ADP
ftr-343	1300	10	border	border	NOUN
ftr-343	1300	11	adjustments	adjustment	NOUN
ftr-343	1300	12	for	for	ADP
ftr-343	1300	13	a	a	DET
ftr-343	1300	14	carbon	carbon	NOUN
ftr-343	1300	15	tax	tax	NOUN
ftr-343	1300	16	or	or	CCONJ
ftr-343	1300	17	the	the	DET
ftr-343	1300	18	cost	cost	NOUN
ftr-343	1300	19	of	of	ADP
ftr-343	1300	20	emissions	emission	NOUN
ftr-343	1300	21	permits	permit	NOUN
ftr-343	1300	22	is	be	AUX
ftr-343	1300	23	ultimately	ultimately	ADV
ftr-343	1300	24	uncertain	uncertain	ADJ
ftr-343	1300	25	,	,	PUNCT
ftr-343	1300	26	it	it	PRON
ftr-343	1300	27	is	be	AUX
ftr-343	1300	28	possible	possible	ADJ
ftr-343	1300	29	to	to	PART
ftr-343	1300	30	draw	draw	VERB
ftr-343	1300	31	the	the	DET
ftr-343	1300	32	following	follow	VERB
ftr-343	1300	33	conclusions	conclusion	NOUN
ftr-343	1300	34	—	—	PUNCT
ftr-343	1300	35	some	some	PRON
ftr-343	1300	36	of	of	ADP
ftr-343	1300	37	them	they	PRON
ftr-343	1300	38	more	more	ADV
ftr-343	1300	39	tentative	tentative	ADJ
ftr-343	1300	40	than	than	ADP
ftr-343	1300	41	others	other	NOUN
ftr-343	1300	42	—	—	PUNCT
ftr-343	1300	43	regarding	regard	VERB
ftr-343	1300	44	this	this	DET
ftr-343	1300	45	“	"	PUNCT
ftr-343	1300	46	riddle	riddle	PROPN
ftr-343	1300	47	,	,	PUNCT
ftr-343	1300	48	wrapped	wrap	VERB
ftr-343	1300	49	in	in	ADP
ftr-343	1300	50	a	a	DET
ftr-343	1300	51	mystery	mystery	NOUN
ftr-343	1300	52	,	,	PUNCT
ftr-343	1300	53	inside	inside	ADP
ftr-343	1300	54	an	an	DET
ftr-343	1300	55	enigma	enigma	NOUN
ftr-343	1300	56	.	.	PUNCT
ftr-343	1300	57	”	"	PUNCT
ftr-343	1301	1	(	(	PUNCT
ftr-343	1301	2	1	1	X
ftr-343	1301	3	)	)	PUNCT
ftr-343	1301	4	it	it	PRON
ftr-343	1301	5	is	be	AUX
ftr-343	1301	6	possible	possible	ADJ
ftr-343	1301	7	that	that	SCONJ
ftr-343	1301	8	the	the	DET
ftr-343	1301	9	wto	wto	PROPN
ftr-343	1301	10	would	would	AUX
ftr-343	1301	11	treat	treat	VERB
ftr-343	1301	12	the	the	DET
ftr-343	1301	13	cost	cost	NOUN
ftr-343	1301	14	of	of	ADP
ftr-343	1301	15	purchased	purchase	VERB
ftr-343	1301	16	emissions	emission	NOUN
ftr-343	1301	17	permits	permit	NOUN
ftr-343	1301	18	like	like	ADP
ftr-343	1301	19	a	a	DET
ftr-343	1301	20	tax	tax	NOUN
ftr-343	1301	21	.	.	PUNCT
ftr-343	1302	1	in	in	ADP
ftr-343	1302	2	that	that	DET
ftr-343	1302	3	case	case	NOUN
ftr-343	1302	4	the	the	DET
ftr-343	1302	5	conclusions	conclusion	NOUN
ftr-343	1302	6	regarding	regard	VERB
ftr-343	1302	7	btas	bta	NOUN
ftr-343	1302	8	for	for	ADP
ftr-343	1302	9	carbon	carbon	NOUN
ftr-343	1302	10	taxes	taxis	NOUN
ftr-343	1302	11	would	would	AUX
ftr-343	1302	12	apply	apply	VERB
ftr-343	1302	13	to	to	ADP
ftr-343	1302	14	border	border	NOUN
ftr-343	1302	15	adjustments	adjustment	NOUN
ftr-343	1302	16	for	for	ADP
ftr-343	1302	17	these	these	DET
ftr-343	1302	18	costs	cost	NOUN
ftr-343	1302	19	.	.	PUNCT
ftr-343	1303	1	if	if	SCONJ
ftr-343	1303	2	the	the	DET
ftr-343	1303	3	cost	cost	NOUN
ftr-343	1303	4	of	of	ADP
ftr-343	1303	5	emissions	emission	NOUN
ftr-343	1303	6	permits	permit	NOUN
ftr-343	1303	7	is	be	AUX
ftr-343	1303	8	not	not	PART
ftr-343	1303	9	considered	consider	VERB
ftr-343	1303	10	a	a	DET
ftr-343	1303	11	tax	tax	NOUN
ftr-343	1303	12	,	,	PUNCT
ftr-343	1303	13	no	no	DET
ftr-343	1303	14	adjustments	adjustment	NOUN
ftr-343	1303	15	would	would	AUX
ftr-343	1303	16	be	be	AUX
ftr-343	1303	17	allowed	allow	VERB
ftr-343	1303	18	under	under	ADP
ftr-343	1303	19	the	the	DET
ftr-343	1303	20	gatt	gatt	NOUN
ftr-343	1303	21	provisions	provision	NOUN
ftr-343	1303	22	dealing	deal	VERB
ftr-343	1303	23	with	with	ADP
ftr-343	1303	24	taxes.208	taxes.208	NOUN
ftr-343	1303	25	(	(	PUNCT
ftr-343	1303	26	2	2	NUM
ftr-343	1303	27	)	)	PUNCT
ftr-343	1303	28	there	there	PRON
ftr-343	1303	29	is	be	VERB
ftr-343	1303	30	little	little	ADJ
ftr-343	1303	31	reason	reason	NOUN
ftr-343	1303	32	to	to	PART
ftr-343	1303	33	believe	believe	VERB
ftr-343	1303	34	that	that	SCONJ
ftr-343	1303	35	conclusions	conclusion	NOUN
ftr-343	1303	36	regarding	regard	VERB
ftr-343	1303	37	the	the	DET
ftr-343	1303	38	gatt	gatt	NOUN
ftr-343	1303	39	-	-	PUNCT
ftr-343	1303	40	legality	legality	NOUN
ftr-343	1303	41	of	of	ADP
ftr-343	1303	42	border	border	NOUN
ftr-343	1303	43	adjustments	adjustment	NOUN
ftr-343	1303	44	for	for	ADP
ftr-343	1303	45	imports	import	NOUN
ftr-343	1303	46	and	and	CCONJ
ftr-343	1303	47	for	for	ADP
ftr-343	1303	48	exports	export	NOUN
ftr-343	1303	49	would	would	AUX
ftr-343	1303	50	be	be	AUX
ftr-343	1303	51	identical	identical	ADJ
ftr-343	1303	52	;	;	PUNCT
ftr-343	1303	53	more	more	ADV
ftr-343	1303	54	likely	likely	ADJ
ftr-343	1303	55	,	,	PUNCT
ftr-343	1303	56	adjustments	adjustment	NOUN
ftr-343	1303	57	for	for	ADP
ftr-343	1303	58	the	the	DET
ftr-343	1303	59	two	two	NUM
ftr-343	1303	60	flows	flow	NOUN
ftr-343	1303	61	of	of	ADP
ftr-343	1303	62	trade	trade	NOUN
ftr-343	1303	63	would	would	AUX
ftr-343	1303	64	be	be	AUX
ftr-343	1303	65	205	205	NUM
ftr-343	1303	66	.	.	PUNCT
ftr-343	1304	1	genasci	genasci	PROPN
ftr-343	1304	2	,	,	PUNCT
ftr-343	1304	3	supra	supra	PROPN
ftr-343	1304	4	note	note	NOUN
ftr-343	1304	5	12	12	NUM
ftr-343	1304	6	,	,	PUNCT
ftr-343	1304	7	at	at	ADP
ftr-343	1304	8	39	39	NUM
ftr-343	1304	9	-	-	SYM
ftr-343	1304	10	40	40	NUM
ftr-343	1304	11	.	.	PUNCT
ftr-343	1305	1	although	although	SCONJ
ftr-343	1305	2	written	write	VERB
ftr-343	1305	3	in	in	ADP
ftr-343	1305	4	the	the	DET
ftr-343	1305	5	context	context	NOUN
ftr-343	1305	6	of	of	ADP
ftr-343	1305	7	freely	freely	ADV
ftr-343	1305	8	allocated	allocate	VERB
ftr-343	1305	9	permits	permit	NOUN
ftr-343	1305	10	that	that	PRON
ftr-343	1305	11	are	be	AUX
ftr-343	1305	12	bought	buy	VERB
ftr-343	1305	13	on	on	ADP
ftr-343	1305	14	the	the	DET
ftr-343	1305	15	open	open	ADJ
ftr-343	1305	16	market	market	NOUN
ftr-343	1305	17	,	,	PUNCT
ftr-343	1305	18	this	this	DET
ftr-343	1305	19	conclusion	conclusion	NOUN
ftr-343	1305	20	seems	seem	VERB
ftr-343	1305	21	equally	equally	ADV
ftr-343	1305	22	apt	apt	ADJ
ftr-343	1305	23	in	in	ADP
ftr-343	1305	24	the	the	DET
ftr-343	1305	25	case	case	NOUN
ftr-343	1305	26	of	of	ADP
ftr-343	1305	27	free	free	ADJ
ftr-343	1305	28	permits	permit	NOUN
ftr-343	1305	29	surrendered	surrender	VERB
ftr-343	1305	30	by	by	ADP
ftr-343	1305	31	entities	entity	NOUN
ftr-343	1305	32	who	who	PRON
ftr-343	1305	33	bought	buy	VERB
ftr-343	1305	34	them	they	PRON
ftr-343	1305	35	from	from	ADP
ftr-343	1305	36	a	a	DET
ftr-343	1305	37	government	government	NOUN
ftr-343	1305	38	.	.	PUNCT
ftr-343	1306	1	206	206	NUM
ftr-343	1306	2	.	.	PUNCT
ftr-343	1307	1	i	i	PRON
ftr-343	1307	2	d.	d.	PROPN
ftr-343	1307	3	at	at	ADP
ftr-343	1307	4	40	40	NUM
ftr-343	1307	5	.	.	PUNCT
ftr-343	1307	6	207	207	NUM
ftr-343	1307	7	.	.	PUNCT
ftr-343	1308	1	they	they	PRON
ftr-343	1308	2	might	might	AUX
ftr-343	1308	3	better	well	ADV
ftr-343	1308	4	be	be	AUX
ftr-343	1308	5	considered	consider	VERB
ftr-343	1308	6	costs	cost	NOUN
ftr-343	1308	7	of	of	ADP
ftr-343	1308	8	satisfying	satisfy	VERB
ftr-343	1308	9	regulatory	regulatory	ADJ
ftr-343	1308	10	requirements	requirement	NOUN
ftr-343	1308	11	and	and	CCONJ
ftr-343	1308	12	thus	thus	ADV
ftr-343	1308	13	subject	subject	ADJ
ftr-343	1308	14	to	to	ADP
ftr-343	1308	15	gatt	gatt	PROPN
ftr-343	1308	16	article	article	PROPN
ftr-343	1308	17	iii.4	iii.4	PROPN
ftr-343	1308	18	.	.	PUNCT
ftr-343	1309	1	208	208	NUM
ftr-343	1309	2	.	.	PUNCT
ftr-343	1310	1	as	as	SCONJ
ftr-343	1310	2	noted	note	VERB
ftr-343	1310	3	above	above	ADV
ftr-343	1310	4	,	,	PUNCT
ftr-343	1310	5	whether	whether	SCONJ
ftr-343	1310	6	bas	bas	PROPN
ftr-343	1310	7	for	for	ADP
ftr-343	1310	8	the	the	DET
ftr-343	1310	9	cost	cost	NOUN
ftr-343	1310	10	of	of	ADP
ftr-343	1310	11	emissions	emission	NOUN
ftr-343	1310	12	permits	permit	NOUN
ftr-343	1310	13	would	would	AUX
ftr-343	1310	14	be	be	AUX
ftr-343	1310	15	allowed	allow	VERB
ftr-343	1310	16	under	under	ADP
ftr-343	1310	17	article	article	PROPN
ftr-343	1310	18	iii.4	iii.4	PROPN
ftr-343	1310	19	is	be	AUX
ftr-343	1310	20	not	not	PART
ftr-343	1310	21	considered	consider	VERB
ftr-343	1310	22	here	here	ADV
ftr-343	1310	23	.	.	PUNCT
ftr-343	1311	1	supra	supra	PROPN
ftr-343	1311	2	note	note	PROPN
ftr-343	1311	3	183	183	NUM
ftr-343	1311	4	.	.	PUNCT
ftr-343	1312	1	292	292	NUM
ftr-343	1312	2	florida	florida	PROPN
ftr-343	1312	3	tax	tax	NOUN
ftr-343	1312	4	review	review	NOUN
ftr-343	1312	5	[	[	X
ftr-343	1312	6	vol	vol	NOUN
ftr-343	1312	7	.	.	PUNCT
ftr-343	1312	8	11:4	11:4	NUM
ftr-343	1312	9	considered	consider	VERB
ftr-343	1312	10	separately	separately	ADV
ftr-343	1312	11	,	,	PUNCT
ftr-343	1312	12	perhaps	perhaps	ADV
ftr-343	1312	13	under	under	ADP
ftr-343	1312	14	different	different	ADJ
ftr-343	1312	15	standards	standard	NOUN
ftr-343	1312	16	.	.	PUNCT
ftr-343	1313	1	this	this	PRON
ftr-343	1313	2	is	be	AUX
ftr-343	1313	3	especially	especially	ADV
ftr-343	1313	4	true	true	ADJ
ftr-343	1313	5	of	of	ADP
ftr-343	1313	6	an	an	DET
ftr-343	1313	7	appeal	appeal	NOUN
ftr-343	1313	8	for	for	ADP
ftr-343	1313	9	an	an	DET
ftr-343	1313	10	article	article	NOUN
ftr-343	1313	11	xx	xx	NUM
ftr-343	1313	12	exception	exception	NOUN
ftr-343	1313	13	.	.	PUNCT
ftr-343	1314	1	(	(	PUNCT
ftr-343	1314	2	3	3	X
ftr-343	1314	3	)	)	PUNCT
ftr-343	1314	4	it	it	PRON
ftr-343	1314	5	seems	seem	VERB
ftr-343	1314	6	fairly	fairly	ADV
ftr-343	1314	7	certain	certain	ADJ
ftr-343	1314	8	that	that	SCONJ
ftr-343	1314	9	carbon	carbon	NOUN
ftr-343	1314	10	taxes	taxis	NOUN
ftr-343	1314	11	would	would	AUX
ftr-343	1314	12	not	not	PART
ftr-343	1314	13	be	be	AUX
ftr-343	1314	14	considered	consider	VERB
ftr-343	1314	15	to	to	PART
ftr-343	1314	16	be	be	AUX
ftr-343	1314	17	direct	direct	ADJ
ftr-343	1314	18	taxes	taxis	NOUN
ftr-343	1314	19	.	.	PUNCT
ftr-343	1315	1	if	if	SCONJ
ftr-343	1315	2	not	not	PART
ftr-343	1315	3	they	they	PRON
ftr-343	1315	4	are	be	AUX
ftr-343	1315	5	not	not	PART
ftr-343	1315	6	per	per	ADP
ftr-343	1315	7	se	se	X
ftr-343	1315	8	non	non	ADJ
ftr-343	1315	9	-	-	ADJ
ftr-343	1315	10	adjustable	adjustable	ADJ
ftr-343	1315	11	.	.	PUNCT
ftr-343	1316	1	it	it	PRON
ftr-343	1316	2	seems	seem	VERB
ftr-343	1316	3	even	even	ADV
ftr-343	1316	4	less	less	ADV
ftr-343	1316	5	likely	likely	ADJ
ftr-343	1316	6	that	that	SCONJ
ftr-343	1316	7	the	the	DET
ftr-343	1316	8	cost	cost	NOUN
ftr-343	1316	9	of	of	ADP
ftr-343	1316	10	emissions	emission	NOUN
ftr-343	1316	11	permits	permit	NOUN
ftr-343	1316	12	would	would	AUX
ftr-343	1316	13	be	be	AUX
ftr-343	1316	14	treated	treat	VERB
ftr-343	1316	15	as	as	ADP
ftr-343	1316	16	a	a	DET
ftr-343	1316	17	direct	direct	ADJ
ftr-343	1316	18	tax	tax	NOUN
ftr-343	1316	19	.	.	PUNCT
ftr-343	1317	1	(	(	PUNCT
ftr-343	1317	2	4	4	X
ftr-343	1317	3	)	)	PUNCT
ftr-343	1317	4	it	it	PRON
ftr-343	1317	5	is	be	AUX
ftr-343	1317	6	likely	likely	ADJ
ftr-343	1317	7	that	that	SCONJ
ftr-343	1317	8	carbon	carbon	NOUN
ftr-343	1317	9	taxes	taxis	NOUN
ftr-343	1317	10	—	—	PUNCT
ftr-343	1317	11	and	and	CCONJ
ftr-343	1317	12	a	a	DET
ftr-343	1317	13	fortiori	fortiori	X
ftr-343	1317	14	the	the	DET
ftr-343	1317	15	cost	cost	NOUN
ftr-343	1317	16	of	of	ADP
ftr-343	1317	17	emissions	emission	NOUN
ftr-343	1317	18	permits	permit	NOUN
ftr-343	1317	19	—	—	PUNCT
ftr-343	1317	20	would	would	AUX
ftr-343	1317	21	not	not	PART
ftr-343	1317	22	be	be	AUX
ftr-343	1317	23	considered	consider	VERB
ftr-343	1317	24	to	to	PART
ftr-343	1317	25	be	be	AUX
ftr-343	1317	26	“	"	PUNCT
ftr-343	1317	27	prior	prior	ADJ
ftr-343	1317	28	stage	stage	NOUN
ftr-343	1317	29	cumulative	cumulative	ADJ
ftr-343	1317	30	indirect	indirect	ADJ
ftr-343	1317	31	taxes	taxis	NOUN
ftr-343	1317	32	”	"	PUNCT
ftr-343	1317	33	(	(	PUNCT
ftr-343	1317	34	psci	psci	NOUN
ftr-343	1317	35	taxes	taxis	NOUN
ftr-343	1317	36	)	)	PUNCT
ftr-343	1317	37	.	.	PUNCT
ftr-343	1318	1	but	but	CCONJ
ftr-343	1318	2	expert	expert	ADJ
ftr-343	1318	3	opinion	opinion	NOUN
ftr-343	1318	4	on	on	ADP
ftr-343	1318	5	this	this	PRON
ftr-343	1318	6	is	be	AUX
ftr-343	1318	7	not	not	PART
ftr-343	1318	8	unanimous	unanimous	ADJ
ftr-343	1318	9	.	.	PUNCT
ftr-343	1319	1	if	if	SCONJ
ftr-343	1319	2	carbon	carbon	NOUN
ftr-343	1319	3	taxes	taxis	NOUN
ftr-343	1319	4	are	be	AUX
ftr-343	1319	5	psci	psci	NOUN
ftr-343	1319	6	taxes	taxis	NOUN
ftr-343	1319	7	,	,	PUNCT
ftr-343	1319	8	they	they	PRON
ftr-343	1319	9	are	be	AUX
ftr-343	1319	10	probably	probably	ADV
ftr-343	1319	11	adjustable	adjustable	ADJ
ftr-343	1319	12	.	.	PUNCT
ftr-343	1320	1	if	if	SCONJ
ftr-343	1320	2	they	they	PRON
ftr-343	1320	3	are	be	AUX
ftr-343	1320	4	not	not	PART
ftr-343	1320	5	,	,	PUNCT
ftr-343	1320	6	then	then	ADV
ftr-343	1320	7	the	the	DET
ftr-343	1320	8	discussion	discussion	NOUN
ftr-343	1320	9	of	of	ADP
ftr-343	1320	10	the	the	DET
ftr-343	1320	11	adjustability	adjustability	NOUN
ftr-343	1320	12	of	of	ADP
ftr-343	1320	13	psci	psci	NOUN
ftr-343	1320	14	taxes	taxis	NOUN
ftr-343	1320	15	is	be	AUX
ftr-343	1320	16	beside	beside	ADP
ftr-343	1320	17	the	the	DET
ftr-343	1320	18	point	point	NOUN
ftr-343	1320	19	.	.	PUNCT
ftr-343	1321	1	(	(	PUNCT
ftr-343	1321	2	5	5	NUM
ftr-343	1321	3	)	)	PUNCT
ftr-343	1321	4	since	since	SCONJ
ftr-343	1321	5	co2	co2	NOUN
ftr-343	1321	6	is	be	AUX
ftr-343	1321	7	not	not	PART
ftr-343	1321	8	physically	physically	ADV
ftr-343	1321	9	incorporated	incorporate	VERB
ftr-343	1321	10	in	in	ADP
ftr-343	1321	11	traded	trade	VERB
ftr-343	1321	12	products	product	NOUN
ftr-343	1321	13	,	,	PUNCT
ftr-343	1321	14	carbon	carbon	NOUN
ftr-343	1321	15	taxes	taxis	NOUN
ftr-343	1321	16	are	be	AUX
ftr-343	1321	17	best	well	ADV
ftr-343	1321	18	seen	see	VERB
ftr-343	1321	19	as	as	ADP
ftr-343	1321	20	taxes	taxis	NOUN
ftr-343	1321	21	occultes	occulte	NOUN
ftr-343	1321	22	.	.	PUNCT
ftr-343	1322	1	if	if	SCONJ
ftr-343	1322	2	the	the	DET
ftr-343	1322	3	cost	cost	NOUN
ftr-343	1322	4	of	of	ADP
ftr-343	1322	5	emissions	emission	NOUN
ftr-343	1322	6	permits	permit	NOUN
ftr-343	1322	7	is	be	AUX
ftr-343	1322	8	a	a	DET
ftr-343	1322	9	tax	tax	NOUN
ftr-343	1322	10	,	,	PUNCT
ftr-343	1322	11	it	it	PRON
ftr-343	1322	12	is	be	AUX
ftr-343	1322	13	also	also	ADV
ftr-343	1322	14	occulte	occulte	PROPN
ftr-343	1322	15	.	.	PUNCT
ftr-343	1323	1	unfortunately	unfortunately	ADV
ftr-343	1323	2	,	,	PUNCT
ftr-343	1323	3	the	the	DET
ftr-343	1323	4	1970	1970	NUM
ftr-343	1323	5	working	work	VERB
ftr-343	1323	6	party	party	NOUN
ftr-343	1323	7	on	on	ADP
ftr-343	1323	8	border	border	NOUN
ftr-343	1323	9	tax	tax	NOUN
ftr-343	1323	10	adjustments	adjustment	NOUN
ftr-343	1323	11	decided	decide	VERB
ftr-343	1323	12	that	that	SCONJ
ftr-343	1323	13	the	the	DET
ftr-343	1323	14	question	question	NOUN
ftr-343	1323	15	of	of	ADP
ftr-343	1323	16	btas	bta	NOUN
ftr-343	1323	17	for	for	ADP
ftr-343	1323	18	taxes	taxis	NOUN
ftr-343	1323	19	occultes	occulte	NOUN
ftr-343	1323	20	,	,	PUNCT
ftr-343	1323	21	while	while	SCONJ
ftr-343	1323	22	unclear	unclear	ADJ
ftr-343	1323	23	,	,	PUNCT
ftr-343	1323	24	was	be	AUX
ftr-343	1323	25	not	not	PART
ftr-343	1323	26	important	important	ADJ
ftr-343	1323	27	enough	enough	ADV
ftr-343	1323	28	to	to	PART
ftr-343	1323	29	justify	justify	VERB
ftr-343	1323	30	further	further	ADJ
ftr-343	1323	31	examination.209	examination.209	NOUN
ftr-343	1323	32	this	this	DET
ftr-343	1323	33	lack	lack	NOUN
ftr-343	1323	34	of	of	ADP
ftr-343	1323	35	guidance	guidance	NOUN
ftr-343	1323	36	helps	help	VERB
ftr-343	1323	37	explain	explain	VERB
ftr-343	1323	38	why	why	SCONJ
ftr-343	1323	39	there	there	PRON
ftr-343	1323	40	is	be	VERB
ftr-343	1323	41	so	so	ADV
ftr-343	1323	42	much	much	ADJ
ftr-343	1323	43	uncertainty	uncertainty	NOUN
ftr-343	1323	44	concerning	concern	VERB
ftr-343	1323	45	the	the	DET
ftr-343	1323	46	gatt	gatt	NOUN
ftr-343	1323	47	-	-	PUNCT
ftr-343	1323	48	legality	legality	NOUN
ftr-343	1323	49	of	of	ADP
ftr-343	1323	50	btas	bta	NOUN
ftr-343	1323	51	for	for	ADP
ftr-343	1323	52	carbon	carbon	NOUN
ftr-343	1323	53	taxes	taxis	NOUN
ftr-343	1323	54	,	,	PUNCT
ftr-343	1323	55	and	and	CCONJ
ftr-343	1323	56	thus	thus	ADV
ftr-343	1323	57	bas	bas	X
ftr-343	1323	58	for	for	ADP
ftr-343	1323	59	the	the	DET
ftr-343	1323	60	cost	cost	NOUN
ftr-343	1323	61	of	of	ADP
ftr-343	1323	62	emissions	emission	NOUN
ftr-343	1323	63	permits	permit	NOUN
ftr-343	1323	64	.	.	PUNCT
ftr-343	1324	1	(	(	PUNCT
ftr-343	1324	2	6	6	NUM
ftr-343	1324	3	)	)	PUNCT
ftr-343	1324	4	much	much	ADJ
ftr-343	1324	5	of	of	ADP
ftr-343	1324	6	the	the	DET
ftr-343	1324	7	debate	debate	NOUN
ftr-343	1324	8	over	over	ADP
ftr-343	1324	9	the	the	DET
ftr-343	1324	10	gatt	gatt	NOUN
ftr-343	1324	11	-	-	PUNCT
ftr-343	1324	12	legality	legality	NOUN
ftr-343	1324	13	of	of	ADP
ftr-343	1324	14	btas	bta	NOUN
ftr-343	1324	15	for	for	ADP
ftr-343	1324	16	carbon	carbon	NOUN
ftr-343	1324	17	taxes	taxis	NOUN
ftr-343	1324	18	(	(	PUNCT
ftr-343	1324	19	aside	aside	ADV
ftr-343	1324	20	from	from	ADP
ftr-343	1324	21	viewpoints	viewpoint	NOUN
ftr-343	1324	22	that	that	PRON
ftr-343	1324	23	assume	assume	VERB
ftr-343	1324	24	that	that	SCONJ
ftr-343	1324	25	such	such	ADJ
ftr-343	1324	26	taxes	taxis	NOUN
ftr-343	1324	27	are	be	AUX
ftr-343	1324	28	psci	psci	NOUN
ftr-343	1324	29	taxes	taxis	NOUN
ftr-343	1324	30	)	)	PUNCT
ftr-343	1324	31	has	have	AUX
ftr-343	1324	32	revolved	revolve	VERB
ftr-343	1324	33	around	around	ADV
ftr-343	1324	34	(	(	PUNCT
ftr-343	1324	35	a	a	X
ftr-343	1324	36	)	)	PUNCT
ftr-343	1324	37	whether	whether	SCONJ
ftr-343	1324	38	carbon	carbon	NOUN
ftr-343	1324	39	taxes	taxis	NOUN
ftr-343	1324	40	,	,	PUNCT
ftr-343	1324	41	being	be	AUX
ftr-343	1324	42	based	base	VERB
ftr-343	1324	43	on	on	ADP
ftr-343	1324	44	ppms	ppm	NOUN
ftr-343	1324	45	,	,	PUNCT
ftr-343	1324	46	are	be	AUX
ftr-343	1324	47	levied	levy	VERB
ftr-343	1324	48	on	on	ADP
ftr-343	1324	49	products	product	NOUN
ftr-343	1324	50	,	,	PUNCT
ftr-343	1324	51	and	and	CCONJ
ftr-343	1324	52	if	if	SCONJ
ftr-343	1324	53	so	so	ADV
ftr-343	1324	54	,	,	PUNCT
ftr-343	1324	55	(	(	PUNCT
ftr-343	1324	56	b	b	X
ftr-343	1324	57	)	)	PUNCT
ftr-343	1324	58	whether	whether	SCONJ
ftr-343	1324	59	products	product	NOUN
ftr-343	1324	60	that	that	PRON
ftr-343	1324	61	differ	differ	VERB
ftr-343	1324	62	in	in	ADP
ftr-343	1324	63	carbon	carbon	NOUN
ftr-343	1324	64	intensity	intensity	NOUN
ftr-343	1324	65	are	be	AUX
ftr-343	1324	66	“	"	PUNCT
ftr-343	1324	67	like	like	INTJ
ftr-343	1324	68	”	"	PUNCT
ftr-343	1324	69	—	—	PUNCT
ftr-343	1324	70	a	a	DET
ftr-343	1324	71	necessary	necessary	ADJ
ftr-343	1324	72	condition	condition	NOUN
ftr-343	1324	73	for	for	ADP
ftr-343	1324	74	adjustability	adjustability	NOUN
ftr-343	1324	75	based	base	VERB
ftr-343	1324	76	on	on	ADP
ftr-343	1324	77	actual	actual	ADJ
ftr-343	1324	78	carbon	carbon	NOUN
ftr-343	1324	79	content	content	NOUN
ftr-343	1324	80	.	.	PUNCT
ftr-343	1325	1	the	the	DET
ftr-343	1325	2	outcome	outcome	NOUN
ftr-343	1325	3	of	of	ADP
ftr-343	1325	4	this	this	DET
ftr-343	1325	5	debate	debate	NOUN
ftr-343	1325	6	is	be	AUX
ftr-343	1325	7	relevant	relevant	ADJ
ftr-343	1325	8	for	for	ADP
ftr-343	1325	9	judging	judge	VERB
ftr-343	1325	10	the	the	DET
ftr-343	1325	11	gattlegality	gattlegality	NOUN
ftr-343	1325	12	of	of	ADP
ftr-343	1325	13	border	border	NOUN
ftr-343	1325	14	adjustments	adjustment	NOUN
ftr-343	1325	15	for	for	ADP
ftr-343	1325	16	the	the	DET
ftr-343	1325	17	cost	cost	NOUN
ftr-343	1325	18	of	of	ADP
ftr-343	1325	19	emissions	emission	NOUN
ftr-343	1325	20	permits	permit	NOUN
ftr-343	1325	21	,	,	PUNCT
ftr-343	1325	22	if	if	SCONJ
ftr-343	1325	23	such	such	ADJ
ftr-343	1325	24	costs	cost	NOUN
ftr-343	1325	25	are	be	AUX
ftr-343	1325	26	seen	see	VERB
ftr-343	1325	27	as	as	ADP
ftr-343	1325	28	taxes	taxis	NOUN
ftr-343	1325	29	.	.	PUNCT
ftr-343	1326	1	(	(	PUNCT
ftr-343	1326	2	7	7	X
ftr-343	1326	3	)	)	PUNCT
ftr-343	1326	4	some	some	DET
ftr-343	1326	5	observers	observer	NOUN
ftr-343	1326	6	believe	believe	VERB
ftr-343	1326	7	that	that	SCONJ
ftr-343	1326	8	carbon	carbon	NOUN
ftr-343	1326	9	taxes	taxis	NOUN
ftr-343	1326	10	would	would	AUX
ftr-343	1326	11	be	be	AUX
ftr-343	1326	12	adjustable	adjustable	ADJ
ftr-343	1326	13	,	,	PUNCT
ftr-343	1326	14	but	but	CCONJ
ftr-343	1326	15	others	other	NOUN
ftr-343	1326	16	—	—	PUNCT
ftr-343	1326	17	and	and	CCONJ
ftr-343	1326	18	pronouncements	pronouncement	NOUN
ftr-343	1326	19	in	in	ADP
ftr-343	1326	20	wto	wto	PROPN
ftr-343	1326	21	publications	publication	NOUN
ftr-343	1326	22	—	—	PUNCT
ftr-343	1326	23	suggest	suggest	VERB
ftr-343	1326	24	that	that	SCONJ
ftr-343	1326	25	this	this	DET
ftr-343	1326	26	belief	belief	NOUN
ftr-343	1326	27	is	be	AUX
ftr-343	1326	28	incorrect	incorrect	ADJ
ftr-343	1326	29	,	,	PUNCT
ftr-343	1326	30	because	because	SCONJ
ftr-343	1326	31	taxes	taxis	NOUN
ftr-343	1326	32	based	base	VERB
ftr-343	1326	33	on	on	ADP
ftr-343	1326	34	ppms	ppm	NOUN
ftr-343	1326	35	are	be	AUX
ftr-343	1326	36	not	not	PART
ftr-343	1326	37	levied	levy	VERB
ftr-343	1326	38	on	on	ADP
ftr-343	1326	39	products	product	NOUN
ftr-343	1326	40	.	.	PUNCT
ftr-343	1327	1	(	(	PUNCT
ftr-343	1327	2	8)	8)	NUM
ftr-343	1327	3	the	the	DET
ftr-343	1327	4	wto	wto	PROPN
ftr-343	1327	5	decision	decision	NOUN
ftr-343	1327	6	in	in	ADP
ftr-343	1327	7	the	the	DET
ftr-343	1327	8	superfund	superfund	NOUN
ftr-343	1327	9	case	case	NOUN
ftr-343	1327	10	—	—	PUNCT
ftr-343	1327	11	and	and	CCONJ
ftr-343	1327	12	the	the	DET
ftr-343	1327	13	fact	fact	NOUN
ftr-343	1327	14	that	that	SCONJ
ftr-343	1327	15	the	the	DET
ftr-343	1327	16	u.s	u.s	PROPN
ftr-343	1327	17	.	.	PROPN
ftr-343	1327	18	tax	tax	NOUN
ftr-343	1327	19	on	on	ADP
ftr-343	1327	20	ozone	ozone	NOUN
ftr-343	1327	21	depleting	deplete	VERB
ftr-343	1327	22	chemicals	chemical	NOUN
ftr-343	1327	23	(	(	PUNCT
ftr-343	1327	24	odcs	odcs	PRON
ftr-343	1327	25	)	)	PUNCT
ftr-343	1327	26	has	have	AUX
ftr-343	1327	27	never	never	ADV
ftr-343	1327	28	been	be	AUX
ftr-343	1327	29	challenged	challenge	VERB
ftr-343	1327	30	—	—	PUNCT
ftr-343	1327	31	has	have	AUX
ftr-343	1327	32	been	be	AUX
ftr-343	1327	33	interpreted	interpret	VERB
ftr-343	1327	34	to	to	PART
ftr-343	1327	35	mean	mean	VERB
ftr-343	1327	36	that	that	SCONJ
ftr-343	1327	37	border	border	NOUN
ftr-343	1327	38	adjustments	adjustment	NOUN
ftr-343	1327	39	for	for	ADP
ftr-343	1327	40	a	a	DET
ftr-343	1327	41	carbon	carbon	NOUN
ftr-343	1327	42	tax	tax	NOUN
ftr-343	1327	43	or	or	CCONJ
ftr-343	1327	44	the	the	DET
ftr-343	1327	45	cost	cost	NOUN
ftr-343	1327	46	of	of	ADP
ftr-343	1327	47	emissions	emission	NOUN
ftr-343	1327	48	permits	permit	NOUN
ftr-343	1327	49	,	,	PUNCT
ftr-343	1327	50	both	both	PRON
ftr-343	1327	51	of	of	ADP
ftr-343	1327	52	which	which	PRON
ftr-343	1327	53	involve	involve	VERB
ftr-343	1327	54	charging	charge	VERB
ftr-343	1327	55	for	for	ADP
ftr-343	1327	56	an	an	DET
ftr-343	1327	57	input	input	NOUN
ftr-343	1327	58	that	that	PRON
ftr-343	1327	59	is	be	AUX
ftr-343	1327	60	not	not	PART
ftr-343	1327	61	incorporated	incorporate	VERB
ftr-343	1327	62	into	into	ADP
ftr-343	1327	63	the	the	DET
ftr-343	1327	64	traded	trade	VERB
ftr-343	1327	65	product	product	NOUN
ftr-343	1327	66	,	,	PUNCT
ftr-343	1327	67	might	might	AUX
ftr-343	1327	68	pass	pass	VERB
ftr-343	1327	69	scrutiny	scrutiny	NOUN
ftr-343	1327	70	.	.	PUNCT
ftr-343	1328	1	(	(	PUNCT
ftr-343	1328	2	9	9	X
ftr-343	1328	3	)	)	PUNCT
ftr-343	1328	4	it	it	PRON
ftr-343	1328	5	appears	appear	VERB
ftr-343	1328	6	that	that	SCONJ
ftr-343	1328	7	differences	difference	NOUN
ftr-343	1328	8	in	in	ADP
ftr-343	1328	9	ppms	ppm	NOUN
ftr-343	1328	10	do	do	AUX
ftr-343	1328	11	not	not	PART
ftr-343	1328	12	make	make	VERB
ftr-343	1328	13	physically	physically	ADV
ftr-343	1328	14	identical	identical	ADJ
ftr-343	1328	15	products	product	NOUN
ftr-343	1328	16	unlike	unlike	ADP
ftr-343	1328	17	.	.	PUNCT
ftr-343	1329	1	in	in	ADP
ftr-343	1329	2	that	that	DET
ftr-343	1329	3	case	case	NOUN
ftr-343	1329	4	,	,	PUNCT
ftr-343	1329	5	bas	bas	PROPN
ftr-343	1329	6	could	could	AUX
ftr-343	1329	7	not	not	PART
ftr-343	1329	8	be	be	AUX
ftr-343	1329	9	based	base	VERB
ftr-343	1329	10	on	on	ADP
ftr-343	1329	11	the	the	DET
ftr-343	1329	12	carbon	carbon	NOUN
ftr-343	1329	13	content	content	NOUN
ftr-343	1329	14	of	of	ADP
ftr-343	1329	15	traded	trade	VERB
ftr-343	1329	16	goods	good	NOUN
ftr-343	1329	17	.	.	PUNCT
ftr-343	1330	1	(	(	PUNCT
ftr-343	1330	2	10	10	NUM
ftr-343	1330	3	)	)	PUNCT
ftr-343	1330	4	experience	experience	NOUN
ftr-343	1330	5	with	with	ADP
ftr-343	1330	6	the	the	DET
ftr-343	1330	7	superfund	superfund	PROPN
ftr-343	1330	8	and	and	CCONJ
ftr-343	1330	9	odc	odc	PROPN
ftr-343	1330	10	taxes	taxis	NOUN
ftr-343	1330	11	suggests	suggest	VERB
ftr-343	1330	12	that	that	SCONJ
ftr-343	1330	13	it	it	PRON
ftr-343	1330	14	would	would	AUX
ftr-343	1330	15	be	be	AUX
ftr-343	1330	16	acceptable	acceptable	ADJ
ftr-343	1330	17	to	to	PART
ftr-343	1330	18	base	base	VERB
ftr-343	1330	19	border	border	NOUN
ftr-343	1330	20	adjustments	adjustment	NOUN
ftr-343	1330	21	for	for	ADP
ftr-343	1330	22	imports	import	NOUN
ftr-343	1330	23	on	on	ADP
ftr-343	1330	24	the	the	DET
ftr-343	1330	25	predominant	predominant	ADJ
ftr-343	1330	26	method	method	NOUN
ftr-343	1330	27	of	of	ADP
ftr-343	1330	28	production	production	NOUN
ftr-343	1330	29	in	in	ADP
ftr-343	1330	30	the	the	DET
ftr-343	1330	31	importing	import	VERB
ftr-343	1330	32	country	country	NOUN
ftr-343	1330	33	,	,	PUNCT
ftr-343	1330	34	providing	provide	VERB
ftr-343	1330	35	there	there	PRON
ftr-343	1330	36	is	be	VERB
ftr-343	1330	37	an	an	DET
ftr-343	1330	38	option	option	NOUN
ftr-343	1330	39	to	to	PART
ftr-343	1330	40	demonstrate	demonstrate	VERB
ftr-343	1330	41	that	that	SCONJ
ftr-343	1330	42	the	the	DET
ftr-343	1330	43	imports	import	NOUN
ftr-343	1330	44	are	be	AUX
ftr-343	1330	45	produced	produce	VERB
ftr-343	1330	46	using	use	VERB
ftr-343	1330	47	less	less	ADJ
ftr-343	1330	48	carbonintensive	carbonintensive	ADJ
ftr-343	1330	49	methods	method	NOUN
ftr-343	1330	50	.	.	PUNCT
ftr-343	1331	1	209	209	NUM
ftr-343	1331	2	.	.	PUNCT
ftr-343	1332	1	working	work	VERB
ftr-343	1332	2	party	party	NOUN
ftr-343	1332	3	on	on	ADP
ftr-343	1332	4	btas	btas	PROPN
ftr-343	1332	5	,	,	PUNCT
ftr-343	1332	6	supra	supra	PROPN
ftr-343	1332	7	note	note	NOUN
ftr-343	1332	8	4	4	NUM
ftr-343	1332	9	at	at	ADP
ftr-343	1332	10	¶	¶	PROPN
ftr-343	1332	11	15	15	NUM
ftr-343	1332	12	.	.	PUNCT
ftr-343	1333	1	2011	2011	NUM
ftr-343	1333	2	]	]	PUNCT
ftr-343	1333	3	border	border	NOUN
ftr-343	1333	4	adjustments	adjustment	NOUN
ftr-343	1333	5	for	for	ADP
ftr-343	1333	6	carbon	carbon	NOUN
ftr-343	1333	7	taxes	taxis	NOUN
ftr-343	1333	8	293	293	NUM
ftr-343	1333	9	(	(	PUNCT
ftr-343	1333	10	11	11	NUM
ftr-343	1333	11	)	)	PUNCT
ftr-343	1333	12	basing	base	VERB
ftr-343	1333	13	border	border	NOUN
ftr-343	1333	14	adjustments	adjustment	NOUN
ftr-343	1333	15	for	for	ADP
ftr-343	1333	16	imports	import	NOUN
ftr-343	1333	17	on	on	ADP
ftr-343	1333	18	best	good	ADJ
ftr-343	1333	19	available	available	ADJ
ftr-343	1333	20	technology	technology	NOUN
ftr-343	1333	21	(	(	PUNCT
ftr-343	1333	22	bat	bat	NOUN
ftr-343	1333	23	)	)	PUNCT
ftr-343	1333	24	would	would	AUX
ftr-343	1333	25	assure	assure	VERB
ftr-343	1333	26	that	that	SCONJ
ftr-343	1333	27	imports	import	NOUN
ftr-343	1333	28	are	be	AUX
ftr-343	1333	29	not	not	PART
ftr-343	1333	30	taxed	tax	VERB
ftr-343	1333	31	more	more	ADV
ftr-343	1333	32	heavily	heavily	ADV
ftr-343	1333	33	than	than	ADP
ftr-343	1333	34	domestic	domestic	ADJ
ftr-343	1333	35	products	product	NOUN
ftr-343	1333	36	and	and	CCONJ
ftr-343	1333	37	would	would	AUX
ftr-343	1333	38	thus	thus	ADV
ftr-343	1333	39	likely	likely	ADV
ftr-343	1333	40	be	be	AUX
ftr-343	1333	41	gatt	gatt	NOUN
ftr-343	1333	42	-	-	PUNCT
ftr-343	1333	43	legal	legal	ADJ
ftr-343	1333	44	.	.	PUNCT
ftr-343	1334	1	but	but	CCONJ
ftr-343	1334	2	,	,	PUNCT
ftr-343	1334	3	like	like	ADP
ftr-343	1334	4	pmp	pmp	PROPN
ftr-343	1334	5	,	,	PUNCT
ftr-343	1334	6	use	use	NOUN
ftr-343	1334	7	of	of	ADP
ftr-343	1334	8	bat	bat	NOUN
ftr-343	1334	9	would	would	AUX
ftr-343	1334	10	imply	imply	VERB
ftr-343	1334	11	that	that	SCONJ
ftr-343	1334	12	imports	import	NOUN
ftr-343	1334	13	would	would	AUX
ftr-343	1334	14	often	often	ADV
ftr-343	1334	15	not	not	PART
ftr-343	1334	16	be	be	AUX
ftr-343	1334	17	subject	subject	ADJ
ftr-343	1334	18	to	to	ADP
ftr-343	1334	19	charges	charge	NOUN
ftr-343	1334	20	high	high	ADJ
ftr-343	1334	21	enough	enough	ADV
ftr-343	1334	22	to	to	PART
ftr-343	1334	23	reflect	reflect	VERB
ftr-343	1334	24	their	their	PRON
ftr-343	1334	25	actual	actual	ADJ
ftr-343	1334	26	carbon	carbon	NOUN
ftr-343	1334	27	content	content	NOUN
ftr-343	1334	28	.	.	PUNCT
ftr-343	1335	1	moreover	moreover	ADV
ftr-343	1335	2	,	,	PUNCT
ftr-343	1335	3	there	there	PRON
ftr-343	1335	4	would	would	AUX
ftr-343	1335	5	be	be	AUX
ftr-343	1335	6	no	no	DET
ftr-343	1335	7	incentive	incentive	NOUN
ftr-343	1335	8	to	to	PART
ftr-343	1335	9	reduce	reduce	VERB
ftr-343	1335	10	emissions	emission	NOUN
ftr-343	1335	11	.	.	PUNCT
ftr-343	1336	1	(	(	PUNCT
ftr-343	1336	2	12	12	X
ftr-343	1336	3	)	)	PUNCT
ftr-343	1336	4	border	border	NOUN
ftr-343	1336	5	adjustments	adjustment	NOUN
ftr-343	1336	6	under	under	ADP
ftr-343	1336	7	a	a	DET
ftr-343	1336	8	mixed	mixed	ADJ
ftr-343	1336	9	system	system	NOUN
ftr-343	1336	10	—	—	PUNCT
ftr-343	1336	11	applied	apply	VERB
ftr-343	1336	12	only	only	ADV
ftr-343	1336	13	to	to	PART
ftr-343	1336	14	trade	trade	VERB
ftr-343	1336	15	with	with	ADP
ftr-343	1336	16	countries	country	NOUN
ftr-343	1336	17	that	that	PRON
ftr-343	1336	18	do	do	AUX
ftr-343	1336	19	not	not	PART
ftr-343	1336	20	have	have	VERB
ftr-343	1336	21	comparably	comparably	ADV
ftr-343	1336	22	effective	effective	ADJ
ftr-343	1336	23	programs	program	NOUN
ftr-343	1336	24	to	to	PART
ftr-343	1336	25	curb	curb	VERB
ftr-343	1336	26	emissions	emission	NOUN
ftr-343	1336	27	—	—	PUNCT
ftr-343	1336	28	would	would	AUX
ftr-343	1336	29	clearly	clearly	ADV
ftr-343	1336	30	violate	violate	VERB
ftr-343	1336	31	the	the	DET
ftr-343	1336	32	most	most	ADV
ftr-343	1336	33	favored	favor	VERB
ftr-343	1336	34	nation	nation	NOUN
ftr-343	1336	35	provision	provision	NOUN
ftr-343	1336	36	of	of	ADP
ftr-343	1336	37	the	the	DET
ftr-343	1336	38	gatt	gatt	NOUN
ftr-343	1336	39	.	.	PUNCT
ftr-343	1337	1	(	(	PUNCT
ftr-343	1337	2	13	13	NUM
ftr-343	1337	3	)	)	PUNCT
ftr-343	1337	4	even	even	ADV
ftr-343	1337	5	if	if	SCONJ
ftr-343	1337	6	border	border	NOUN
ftr-343	1337	7	adjustments	adjustment	NOUN
ftr-343	1337	8	,	,	PUNCT
ftr-343	1337	9	including	include	VERB
ftr-343	1337	10	especially	especially	ADV
ftr-343	1337	11	those	those	PRON
ftr-343	1337	12	under	under	ADP
ftr-343	1337	13	a	a	DET
ftr-343	1337	14	mixed	mixed	ADJ
ftr-343	1337	15	system	system	NOUN
ftr-343	1337	16	,	,	PUNCT
ftr-343	1337	17	failed	fail	VERB
ftr-343	1337	18	to	to	PART
ftr-343	1337	19	pass	pass	VERB
ftr-343	1337	20	muster	muster	NOUN
ftr-343	1337	21	under	under	ADP
ftr-343	1337	22	the	the	DET
ftr-343	1337	23	basic	basic	ADJ
ftr-343	1337	24	rules	rule	NOUN
ftr-343	1337	25	of	of	ADP
ftr-343	1337	26	the	the	DET
ftr-343	1337	27	gatt	gatt	NOUN
ftr-343	1337	28	and	and	CCONJ
ftr-343	1337	29	ascm	ascm	NOUN
ftr-343	1337	30	,	,	PUNCT
ftr-343	1337	31	they	they	PRON
ftr-343	1337	32	might	might	AUX
ftr-343	1337	33	be	be	AUX
ftr-343	1337	34	found	find	VERB
ftr-343	1337	35	acceptable	acceptable	ADJ
ftr-343	1337	36	under	under	ADP
ftr-343	1337	37	the	the	DET
ftr-343	1337	38	article	article	NOUN
ftr-343	1337	39	xx	xx	NUM
ftr-343	1337	40	exception	exception	NOUN
ftr-343	1337	41	for	for	ADP
ftr-343	1337	42	measures	measure	NOUN
ftr-343	1337	43	necessary	necessary	ADJ
ftr-343	1337	44	to	to	PART
ftr-343	1337	45	protect	protect	VERB
ftr-343	1337	46	health	health	NOUN
ftr-343	1337	47	or	or	CCONJ
ftr-343	1337	48	,	,	PUNCT
ftr-343	1337	49	more	more	ADV
ftr-343	1337	50	likely	likely	ADJ
ftr-343	1337	51	,	,	PUNCT
ftr-343	1337	52	for	for	ADP
ftr-343	1337	53	those	those	PRON
ftr-343	1337	54	relating	relate	VERB
ftr-343	1337	55	to	to	ADP
ftr-343	1337	56	the	the	DET
ftr-343	1337	57	conservation	conservation	NOUN
ftr-343	1337	58	of	of	ADP
ftr-343	1337	59	exhaustible	exhaustible	ADJ
ftr-343	1337	60	natural	natural	ADJ
ftr-343	1337	61	resources	resource	NOUN
ftr-343	1337	62	.	.	PUNCT
ftr-343	1338	1	(	(	PUNCT
ftr-343	1338	2	14	14	NUM
ftr-343	1338	3	)	)	PUNCT
ftr-343	1338	4	the	the	DET
ftr-343	1338	5	decision	decision	NOUN
ftr-343	1338	6	in	in	ADP
ftr-343	1338	7	the	the	DET
ftr-343	1338	8	shrimp	shrimp	NOUN
ftr-343	1338	9	-	-	PUNCT
ftr-343	1338	10	turtle	turtle	NOUN
ftr-343	1338	11	case	case	NOUN
ftr-343	1338	12	supports	support	VERB
ftr-343	1338	13	the	the	DET
ftr-343	1338	14	view	view	NOUN
ftr-343	1338	15	that	that	SCONJ
ftr-343	1338	16	bas	bas	PROPN
ftr-343	1338	17	based	base	VERB
ftr-343	1338	18	on	on	ADP
ftr-343	1338	19	ppms	ppm	NOUN
ftr-343	1338	20	may	may	AUX
ftr-343	1338	21	be	be	AUX
ftr-343	1338	22	granted	grant	VERB
ftr-343	1338	23	an	an	DET
ftr-343	1338	24	exception	exception	NOUN
ftr-343	1338	25	under	under	ADP
ftr-343	1338	26	gatt	gatt	NOUN
ftr-343	1338	27	article	article	NOUN
ftr-343	1338	28	xx	xx	PRON
ftr-343	1338	29	.	.	PUNCT
ftr-343	1339	1	(	(	PUNCT
ftr-343	1339	2	15	15	NUM
ftr-343	1339	3	)	)	PUNCT
ftr-343	1339	4	for	for	ADP
ftr-343	1339	5	a	a	DET
ftr-343	1339	6	successful	successful	ADJ
ftr-343	1339	7	appeal	appeal	NOUN
ftr-343	1339	8	under	under	ADP
ftr-343	1339	9	the	the	DET
ftr-343	1339	10	chapeau	chapeau	PROPN
ftr-343	1339	11	of	of	ADP
ftr-343	1339	12	article	article	PROPN
ftr-343	1339	13	xx	xx	NUM
ftr-343	1339	14	,	,	PUNCT
ftr-343	1339	15	it	it	PRON
ftr-343	1339	16	is	be	AUX
ftr-343	1339	17	crucial	crucial	ADJ
ftr-343	1339	18	that	that	SCONJ
ftr-343	1339	19	the	the	DET
ftr-343	1339	20	measures	measure	NOUN
ftr-343	1339	21	in	in	ADP
ftr-343	1339	22	question	question	NOUN
ftr-343	1339	23	not	not	PART
ftr-343	1339	24	be	be	AUX
ftr-343	1339	25	applied	apply	VERB
ftr-343	1339	26	in	in	ADP
ftr-343	1339	27	such	such	DET
ftr-343	1339	28	a	a	DET
ftr-343	1339	29	manner	manner	NOUN
ftr-343	1339	30	as	as	SCONJ
ftr-343	1339	31	to	to	PART
ftr-343	1339	32	constitute	constitute	VERB
ftr-343	1339	33	either	either	CCONJ
ftr-343	1339	34	arbitrary	arbitrary	ADJ
ftr-343	1339	35	or	or	CCONJ
ftr-343	1339	36	unjustifiable	unjustifiable	ADJ
ftr-343	1339	37	discrimination	discrimination	NOUN
ftr-343	1339	38	between	between	ADP
ftr-343	1339	39	countries	country	NOUN
ftr-343	1339	40	where	where	SCONJ
ftr-343	1339	41	the	the	DET
ftr-343	1339	42	same	same	ADJ
ftr-343	1339	43	conditions	condition	NOUN
ftr-343	1339	44	prevail	prevail	VERB
ftr-343	1339	45	or	or	CCONJ
ftr-343	1339	46	a	a	DET
ftr-343	1339	47	disguised	disguised	ADJ
ftr-343	1339	48	restriction	restriction	NOUN
ftr-343	1339	49	on	on	ADP
ftr-343	1339	50	international	international	ADJ
ftr-343	1339	51	trade	trade	NOUN
ftr-343	1339	52	.	.	PUNCT
ftr-343	1340	1	import	import	NOUN
ftr-343	1340	2	bas	bas	PROPN
ftr-343	1340	3	probably	probably	ADV
ftr-343	1340	4	would	would	AUX
ftr-343	1340	5	not	not	PART
ftr-343	1340	6	be	be	AUX
ftr-343	1340	7	allowed	allow	VERB
ftr-343	1340	8	if	if	SCONJ
ftr-343	1340	9	the	the	DET
ftr-343	1340	10	trading	trading	NOUN
ftr-343	1340	11	partner	partner	NOUN
ftr-343	1340	12	is	be	AUX
ftr-343	1340	13	an	an	DET
ftr-343	1340	14	advanced	advanced	ADJ
ftr-343	1340	15	country	country	NOUN
ftr-343	1340	16	that	that	PRON
ftr-343	1340	17	has	have	VERB
ftr-343	1340	18	in	in	ADP
ftr-343	1340	19	place	place	NOUN
ftr-343	1340	20	a	a	DET
ftr-343	1340	21	rigorous	rigorous	ADJ
ftr-343	1340	22	scheme	scheme	NOUN
ftr-343	1340	23	to	to	PART
ftr-343	1340	24	reduce	reduce	VERB
ftr-343	1340	25	emissions	emission	NOUN
ftr-343	1340	26	and	and	CCONJ
ftr-343	1340	27	they	they	PRON
ftr-343	1340	28	might	might	AUX
ftr-343	1340	29	not	not	PART
ftr-343	1340	30	be	be	AUX
ftr-343	1340	31	allowed	allow	VERB
ftr-343	1340	32	if	if	SCONJ
ftr-343	1340	33	it	it	PRON
ftr-343	1340	34	is	be	AUX
ftr-343	1340	35	a	a	DET
ftr-343	1340	36	developing	develop	VERB
ftr-343	1340	37	country	country	NOUN
ftr-343	1340	38	.	.	PUNCT
ftr-343	1341	1	(	(	PUNCT
ftr-343	1341	2	16	16	NUM
ftr-343	1341	3	)	)	PUNCT
ftr-343	1341	4	if	if	SCONJ
ftr-343	1341	5	border	border	NOUN
ftr-343	1341	6	adjustments	adjustment	NOUN
ftr-343	1341	7	are	be	AUX
ftr-343	1341	8	to	to	PART
ftr-343	1341	9	be	be	AUX
ftr-343	1341	10	gatt	gatt	NOUN
ftr-343	1341	11	-	-	ADJ
ftr-343	1341	12	legal	legal	ADJ
ftr-343	1341	13	under	under	ADP
ftr-343	1341	14	either	either	CCONJ
ftr-343	1341	15	the	the	DET
ftr-343	1341	16	basic	basic	ADJ
ftr-343	1341	17	international	international	ADJ
ftr-343	1341	18	trade	trade	NOUN
ftr-343	1341	19	rules	rule	NOUN
ftr-343	1341	20	or	or	CCONJ
ftr-343	1341	21	one	one	NUM
ftr-343	1341	22	of	of	ADP
ftr-343	1341	23	the	the	DET
ftr-343	1341	24	article	article	NOUN
ftr-343	1341	25	xx	xx	NUM
ftr-343	1341	26	exceptions	exception	NOUN
ftr-343	1341	27	,	,	PUNCT
ftr-343	1341	28	they	they	PRON
ftr-343	1341	29	must	must	AUX
ftr-343	1341	30	be	be	AUX
ftr-343	1341	31	designed	design	VERB
ftr-343	1341	32	carefully	carefully	ADV
ftr-343	1341	33	and	and	CCONJ
ftr-343	1341	34	administered	administer	VERB
ftr-343	1341	35	fairly	fairly	ADV
ftr-343	1341	36	.	.	PUNCT
ftr-343	1342	1	(	(	PUNCT
ftr-343	1342	2	17	17	NUM
ftr-343	1342	3	)	)	PUNCT
ftr-343	1342	4	policymakers	policymaker	NOUN
ftr-343	1342	5	may	may	AUX
ftr-343	1342	6	need	need	VERB
ftr-343	1342	7	to	to	PART
ftr-343	1342	8	consider	consider	VERB
ftr-343	1342	9	carefully	carefully	ADV
ftr-343	1342	10	whether	whether	SCONJ
ftr-343	1342	11	to	to	PART
ftr-343	1342	12	try	try	VERB
ftr-343	1342	13	to	to	PART
ftr-343	1342	14	satisfy	satisfy	VERB
ftr-343	1342	15	the	the	DET
ftr-343	1342	16	basic	basic	ADJ
ftr-343	1342	17	trade	trade	NOUN
ftr-343	1342	18	rules	rule	NOUN
ftr-343	1342	19	(	(	PUNCT
ftr-343	1342	20	e.g.	e.g.	ADV
ftr-343	1342	21	,	,	PUNCT
ftr-343	1342	22	by	by	ADP
ftr-343	1342	23	eschewing	eschew	VERB
ftr-343	1342	24	the	the	DET
ftr-343	1342	25	mixed	mixed	ADJ
ftr-343	1342	26	system	system	NOUN
ftr-343	1342	27	)	)	PUNCT
ftr-343	1342	28	or	or	CCONJ
ftr-343	1342	29	one	one	NUM
ftr-343	1342	30	of	of	ADP
ftr-343	1342	31	the	the	DET
ftr-343	1342	32	article	article	NOUN
ftr-343	1342	33	xx	xx	NUM
ftr-343	1342	34	exceptions	exception	NOUN
ftr-343	1342	35	(	(	PUNCT
ftr-343	1342	36	by	by	ADP
ftr-343	1342	37	adopting	adopt	VERB
ftr-343	1342	38	such	such	DET
ftr-343	1342	39	a	a	DET
ftr-343	1342	40	system	system	NOUN
ftr-343	1342	41	)	)	PUNCT
ftr-343	1342	42	,	,	PUNCT
ftr-343	1342	43	since	since	SCONJ
ftr-343	1342	44	one	one	NUM
ftr-343	1342	45	approach	approach	NOUN
ftr-343	1342	46	may	may	AUX
ftr-343	1342	47	doom	doom	VERB
ftr-343	1342	48	the	the	DET
ftr-343	1342	49	other	other	ADJ
ftr-343	1342	50	.	.	PUNCT
ftr-343	1343	1	(	(	PUNCT
ftr-343	1343	2	18	18	NUM
ftr-343	1343	3	)	)	PUNCT
ftr-343	1343	4	border	border	NOUN
ftr-343	1343	5	adjustments	adjustment	NOUN
ftr-343	1343	6	are	be	AUX
ftr-343	1343	7	most	most	ADV
ftr-343	1343	8	likely	likely	ADJ
ftr-343	1343	9	to	to	PART
ftr-343	1343	10	be	be	AUX
ftr-343	1343	11	allowed	allow	VERB
ftr-343	1343	12	for	for	ADP
ftr-343	1343	13	the	the	DET
ftr-343	1343	14	cost	cost	NOUN
ftr-343	1343	15	of	of	ADP
ftr-343	1343	16	emissions	emission	NOUN
ftr-343	1343	17	permits	permit	NOUN
ftr-343	1343	18	that	that	PRON
ftr-343	1343	19	are	be	AUX
ftr-343	1343	20	purchased	purchase	VERB
ftr-343	1343	21	from	from	ADP
ftr-343	1343	22	a	a	DET
ftr-343	1343	23	government	government	NOUN
ftr-343	1343	24	,	,	PUNCT
ftr-343	1343	25	rather	rather	ADV
ftr-343	1343	26	than	than	ADP
ftr-343	1343	27	being	be	AUX
ftr-343	1343	28	distributed	distribute	VERB
ftr-343	1343	29	without	without	ADP
ftr-343	1343	30	charge	charge	NOUN
ftr-343	1343	31	or	or	CCONJ
ftr-343	1343	32	bought	buy	VERB
ftr-343	1343	33	on	on	ADP
ftr-343	1343	34	the	the	DET
ftr-343	1343	35	secondary	secondary	ADJ
ftr-343	1343	36	market	market	NOUN
ftr-343	1343	37	.	.	PUNCT
ftr-343	1344	1	(	(	PUNCT
ftr-343	1344	2	19	19	NUM
ftr-343	1344	3	)	)	PUNCT
ftr-343	1344	4	if	if	SCONJ
ftr-343	1344	5	some	some	DET
ftr-343	1344	6	permits	permit	NOUN
ftr-343	1344	7	are	be	AUX
ftr-343	1344	8	distributed	distribute	VERB
ftr-343	1344	9	without	without	ADP
ftr-343	1344	10	charge	charge	NOUN
ftr-343	1344	11	,	,	PUNCT
ftr-343	1344	12	it	it	PRON
ftr-343	1344	13	would	would	AUX
ftr-343	1344	14	probably	probably	ADV
ftr-343	1344	15	be	be	AUX
ftr-343	1344	16	necessary	necessary	ADJ
ftr-343	1344	17	to	to	PART
ftr-343	1344	18	limit	limit	VERB
ftr-343	1344	19	border	border	NOUN
ftr-343	1344	20	adjustments	adjustment	NOUN
ftr-343	1344	21	to	to	ADP
ftr-343	1344	22	the	the	DET
ftr-343	1344	23	fraction	fraction	NOUN
ftr-343	1344	24	of	of	ADP
ftr-343	1344	25	the	the	DET
ftr-343	1344	26	permits	permit	NOUN
ftr-343	1344	27	that	that	PRON
ftr-343	1344	28	are	be	AUX
ftr-343	1344	29	auctioned	auction	VERB
ftr-343	1344	30	.	.	PUNCT
ftr-343	1345	1	(	(	PUNCT
ftr-343	1345	2	20	20	NUM
ftr-343	1345	3	)	)	PUNCT
ftr-343	1345	4	it	it	PRON
ftr-343	1345	5	seems	seem	VERB
ftr-343	1345	6	unlikely	unlikely	ADJ
ftr-343	1345	7	that	that	SCONJ
ftr-343	1345	8	the	the	DET
ftr-343	1345	9	wto	wto	PROPN
ftr-343	1345	10	would	would	AUX
ftr-343	1345	11	allow	allow	VERB
ftr-343	1345	12	border	border	NOUN
ftr-343	1345	13	adjustments	adjustment	NOUN
ftr-343	1345	14	for	for	ADP
ftr-343	1345	15	the	the	DET
ftr-343	1345	16	cost	cost	NOUN
ftr-343	1345	17	of	of	ADP
ftr-343	1345	18	permits	permit	NOUN
ftr-343	1345	19	bought	buy	VERB
ftr-343	1345	20	on	on	ADP
ftr-343	1345	21	the	the	DET
ftr-343	1345	22	secondary	secondary	ADJ
ftr-343	1345	23	market	market	NOUN
ftr-343	1345	24	,	,	PUNCT
ftr-343	1345	25	of	of	ADP
ftr-343	1345	26	capture	capture	NOUN
ftr-343	1345	27	and	and	CCONJ
ftr-343	1345	28	storage	storage	NOUN
ftr-343	1345	29	,	,	PUNCT
ftr-343	1345	30	or	or	CCONJ
ftr-343	1345	31	of	of	ADP
ftr-343	1345	32	cdm	cdm	PROPN
ftr-343	1345	33	.	.	PUNCT
ftr-343	1346	1	(	(	PUNCT
ftr-343	1346	2	21	21	NUM
ftr-343	1346	3	)	)	PUNCT
ftr-343	1346	4	since	since	SCONJ
ftr-343	1346	5	upstream	upstream	ADJ
ftr-343	1346	6	producers	producer	NOUN
ftr-343	1346	7	are	be	AUX
ftr-343	1346	8	likely	likely	ADJ
ftr-343	1346	9	to	to	PART
ftr-343	1346	10	set	set	VERB
ftr-343	1346	11	prices	price	NOUN
ftr-343	1346	12	to	to	PART
ftr-343	1346	13	reflect	reflect	VERB
ftr-343	1346	14	the	the	DET
ftr-343	1346	15	opportunity	opportunity	NOUN
ftr-343	1346	16	cost	cost	NOUN
ftr-343	1346	17	of	of	ADP
ftr-343	1346	18	emissions	emission	NOUN
ftr-343	1346	19	permits	permit	NOUN
ftr-343	1346	20	and	and	CCONJ
ftr-343	1346	21	the	the	DET
ftr-343	1346	22	costs	cost	NOUN
ftr-343	1346	23	of	of	ADP
ftr-343	1346	24	capture	capture	NOUN
ftr-343	1346	25	and	and	CCONJ
ftr-343	1346	26	storage	storage	NOUN
ftr-343	1346	27	and	and	CCONJ
ftr-343	1346	28	cdm	cdm	PROPN
ftr-343	1346	29	,	,	PUNCT
ftr-343	1346	30	as	as	ADV
ftr-343	1346	31	well	well	ADV
ftr-343	1346	32	as	as	ADP
ftr-343	1346	33	the	the	DET
ftr-343	1346	34	costs	cost	NOUN
ftr-343	1346	35	of	of	ADP
ftr-343	1346	36	permits	permit	NOUN
ftr-343	1346	37	bought	buy	VERB
ftr-343	1346	38	from	from	ADP
ftr-343	1346	39	governments	government	NOUN
ftr-343	1346	40	or	or	CCONJ
ftr-343	1346	41	on	on	ADP
ftr-343	1346	42	the	the	DET
ftr-343	1346	43	secondary	secondary	ADJ
ftr-343	1346	44	market	market	NOUN
ftr-343	1346	45	,	,	PUNCT
ftr-343	1346	46	failure	failure	NOUN
ftr-343	1346	47	to	to	PART
ftr-343	1346	48	allow	allow	VERB
ftr-343	1346	49	border	border	NOUN
ftr-343	1346	50	adjustments	adjustment	NOUN
ftr-343	1346	51	for	for	ADP
ftr-343	1346	52	the	the	DET
ftr-343	1346	53	value	value	NOUN
ftr-343	1346	54	of	of	ADP
ftr-343	1346	55	freely	freely	ADV
ftr-343	1346	56	294	294	NUM
ftr-343	1346	57	florida	florida	PROPN
ftr-343	1346	58	tax	tax	NOUN
ftr-343	1346	59	review	review	NOUN
ftr-343	1347	1	[	[	X
ftr-343	1347	2	vol	vol	NOUN
ftr-343	1347	3	.	.	PUNCT
ftr-343	1347	4	11:4	11:4	NUM
ftr-343	1347	5	allocated	allocate	VERB
ftr-343	1347	6	permits	permit	NOUN
ftr-343	1347	7	or	or	CCONJ
ftr-343	1347	8	for	for	ADP
ftr-343	1347	9	all	all	DET
ftr-343	1347	10	such	such	ADJ
ftr-343	1347	11	costs	cost	NOUN
ftr-343	1347	12	would	would	AUX
ftr-343	1347	13	leave	leave	VERB
ftr-343	1347	14	downstream	downstream	ADJ
ftr-343	1347	15	producers	producer	NOUN
ftr-343	1347	16	at	at	ADP
ftr-343	1347	17	a	a	DET
ftr-343	1347	18	competitive	competitive	ADJ
ftr-343	1347	19	disadvantage	disadvantage	NOUN
ftr-343	1347	20	and	and	CCONJ
ftr-343	1347	21	encourage	encourage	VERB
ftr-343	1347	22	carbon	carbon	NOUN
ftr-343	1347	23	leakage	leakage	NOUN
ftr-343	1347	24	.	.	PUNCT
ftr-343	1348	1	(	(	PUNCT
ftr-343	1348	2	22	22	NUM
ftr-343	1348	3	)	)	PUNCT
ftr-343	1348	4	virtually	virtually	ADV
ftr-343	1348	5	all	all	PRON
ftr-343	1348	6	of	of	ADP
ftr-343	1348	7	the	the	DET
ftr-343	1348	8	above	above	ADJ
ftr-343	1348	9	conclusions	conclusion	NOUN
ftr-343	1348	10	must	must	AUX
ftr-343	1348	11	be	be	AUX
ftr-343	1348	12	considered	consider	VERB
ftr-343	1348	13	tentative	tentative	ADJ
ftr-343	1348	14	,	,	PUNCT
ftr-343	1348	15	in	in	ADP
ftr-343	1348	16	the	the	DET
ftr-343	1348	17	absence	absence	NOUN
ftr-343	1348	18	of	of	ADP
ftr-343	1348	19	guidance	guidance	NOUN
ftr-343	1348	20	from	from	ADP
ftr-343	1348	21	the	the	DET
ftr-343	1348	22	wto	wto	PROPN
ftr-343	1348	23	.	.	PUNCT
ftr-343	1349	1	c.	c.	PROPN
ftr-343	1349	2	gatt	gatt	PROPN
ftr-343	1349	3	legality	legality	PROPN
ftr-343	1349	4	under	under	ADP
ftr-343	1349	5	the	the	DET
ftr-343	1349	6	basic	basic	ADJ
ftr-343	1349	7	rules	rule	NOUN
ftr-343	1349	8	vs.	vs.	ADP
ftr-343	1349	9	article	article	NOUN
ftr-343	1349	10	xx	xx	NUM
ftr-343	1350	1	exceptions	exception	NOUN
ftr-343	1350	2	opinion	opinion	NOUN
ftr-343	1350	3	is	be	AUX
ftr-343	1350	4	divided	divide	VERB
ftr-343	1350	5	on	on	ADP
ftr-343	1350	6	whether	whether	SCONJ
ftr-343	1350	7	import	import	NOUN
ftr-343	1350	8	btas	bta	NOUN
ftr-343	1350	9	for	for	ADP
ftr-343	1350	10	a	a	DET
ftr-343	1350	11	carbon	carbon	NOUN
ftr-343	1350	12	tax	tax	NOUN
ftr-343	1350	13	would	would	AUX
ftr-343	1350	14	have	have	AUX
ftr-343	1350	15	a	a	DET
ftr-343	1350	16	better	well	ADJ
ftr-343	1350	17	chance	chance	NOUN
ftr-343	1350	18	of	of	ADP
ftr-343	1350	19	passing	pass	VERB
ftr-343	1350	20	muster	muster	NOUN
ftr-343	1350	21	under	under	ADP
ftr-343	1350	22	the	the	DET
ftr-343	1350	23	basic	basic	ADJ
ftr-343	1350	24	gatt	gatt	PROPN
ftr-343	1350	25	rules	rule	NOUN
ftr-343	1350	26	or	or	CCONJ
ftr-343	1350	27	under	under	ADP
ftr-343	1350	28	the	the	DET
ftr-343	1350	29	general	general	ADJ
ftr-343	1350	30	exceptions	exception	NOUN
ftr-343	1350	31	of	of	ADP
ftr-343	1350	32	article	article	NOUN
ftr-343	1350	33	xx	xx	NUM
ftr-343	1350	34	.	.	PUNCT
ftr-343	1351	1	as	as	SCONJ
ftr-343	1351	2	suggested	suggest	VERB
ftr-343	1351	3	in	in	ADP
ftr-343	1351	4	the	the	DET
ftr-343	1351	5	introduction	introduction	NOUN
ftr-343	1351	6	to	to	ADP
ftr-343	1351	7	this	this	DET
ftr-343	1351	8	section	section	NOUN
ftr-343	1351	9	,	,	PUNCT
ftr-343	1351	10	three	three	NUM
ftr-343	1351	11	different	different	ADJ
ftr-343	1351	12	issues	issue	NOUN
ftr-343	1351	13	...	...	PUNCT
ftr-343	1351	14	regarding	regard	VERB
ftr-343	1351	15	the	the	DET
ftr-343	1351	16	first	first	ADJ
ftr-343	1351	17	two	two	NUM
ftr-343	1351	18	issues	issue	NOUN
ftr-343	1351	19	,	,	PUNCT
ftr-343	1351	20	pauwelyn	pauwelyn	NOUN
ftr-343	1351	21	proposes	propose	VERB
ftr-343	1351	22	that	that	SCONJ
ftr-343	1351	23	the	the	DET
ftr-343	1351	24	“	"	PUNCT
ftr-343	1351	25	first	first	ADJ
ftr-343	1351	26	line	line	NOUN
ftr-343	1351	27	of	of	ADP
ftr-343	1351	28	defense	defense	NOUN
ftr-343	1351	29	”	"	PUNCT
ftr-343	1351	30	of	of	ADP
ftr-343	1351	31	btas	bta	NOUN
ftr-343	1351	32	would	would	AUX
ftr-343	1351	33	be	be	AUX
ftr-343	1351	34	that	that	SCONJ
ftr-343	1351	35	they	they	PRON
ftr-343	1351	36	are	be	AUX
ftr-343	1351	37	consistent	consistent	ADJ
ftr-343	1351	38	with	with	ADP
ftr-343	1351	39	the	the	DET
ftr-343	1351	40	gatt	gatt	PROPN
ftr-343	1351	41	rules	rule	NOUN
ftr-343	1351	42	regarding	regard	VERB
ftr-343	1351	43	“	"	PUNCT
ftr-343	1351	44	product	product	NOUN
ftr-343	1351	45	-	-	PUNCT
ftr-343	1351	46	related	relate	VERB
ftr-343	1351	47	or	or	CCONJ
ftr-343	1351	48	indirect	indirect	ADJ
ftr-343	1351	49	taxes	taxis	NOUN
ftr-343	1351	50	,	,	PUNCT
ftr-343	1351	51	”	"	PUNCT
ftr-343	1351	52	with	with	ADP
ftr-343	1351	53	an	an	DET
ftr-343	1351	54	appeal	appeal	NOUN
ftr-343	1351	55	under	under	ADP
ftr-343	1351	56	article	article	NOUN
ftr-343	1351	57	xx	xx	NUM
ftr-343	1351	58	as	as	ADP
ftr-343	1351	59	“	"	PUNCT
ftr-343	1351	60	a	a	DET
ftr-343	1351	61	second	second	ADJ
ftr-343	1351	62	line	line	NOUN
ftr-343	1351	63	of	of	ADP
ftr-343	1351	64	defen	defen	NOUN
ftr-343	1351	65	...	...	PUNCT
ftr-343	1351	66	those	those	PRON
ftr-343	1351	67	designing	design	VERB
ftr-343	1351	68	a	a	DET
ftr-343	1351	69	carbon	carbon	NOUN
ftr-343	1351	70	tax	tax	NOUN
ftr-343	1351	71	and	and	CCONJ
ftr-343	1351	72	attendant	attendant	ADJ
ftr-343	1351	73	btas	bta	NOUN
ftr-343	1351	74	thus	thus	ADV
ftr-343	1351	75	face	face	VERB
ftr-343	1351	76	a	a	DET
ftr-343	1351	77	dilemma	dilemma	NOUN
ftr-343	1351	78	.	.	PUNCT
ftr-343	1352	1	van	van	PROPN
ftr-343	1352	2	asselt	asselt	PROPN
ftr-343	1352	3	,	,	PUNCT
ftr-343	1352	4	brewer	brewer	NOUN
ftr-343	1352	5	,	,	PUNCT
ftr-343	1352	6	and	and	CCONJ
ftr-343	1352	7	mehling	mehling	NOUN
ftr-343	1352	8	point	point	NOUN
ftr-343	1352	9	out	out	ADP
ftr-343	1352	10	the	the	DET
ftr-343	1352	11	following	following	ADJ
ftr-343	1352	12	paradox	paradox	NOUN
ftr-343	1352	13	:	:	PUNCT