id	sid	tid	token	lemma	pos
ftr-355	1	1	florida	florida	PROPN
ftr-355	1	2	tax	tax	PROPN
ftr-355	1	3	review	review	NOUN
ftr-355	1	4	volume	volume	NOUN
ftr-355	1	5	10	10	NUM
ftr-355	1	6	2010	2010	NUM
ftr-355	1	7	number	number	NOUN
ftr-355	1	8	3	3	NUM
ftr-355	1	9	investment	investment	NOUN
ftr-355	1	10	income	income	NOUN
ftr-355	1	11	withholding	withhold	VERB
ftr-355	1	12	in	in	ADP
ftr-355	1	13	the	the	DET
ftr-355	1	14	united	united	PROPN
ftr-355	1	15	states	states	PROPN
ftr-355	1	16	and	and	CCONJ
ftr-355	1	17	germany	germany	PROPN
ftr-355	1	18	by	by	ADP
ftr-355	1	19	professor	professor	NOUN
ftr-355	1	20	lily	lily	PROPN
ftr-355	1	21	kahng	kahng	PROPN
ftr-355	1	22	*	*	PROPN
ftr-355	1	23	i.	i.	PROPN
ftr-355	1	24	introduction	introduction	NOUN
ftr-355	1	25	....................................	....................................	PUNCT
ftr-355	1	26	......	......	PUNCT
ftr-355	2	1	316	316	NUM
ftr-355	2	2	ii	ii	NOUN
ftr-355	2	3	.	.	PUNCT
ftr-355	3	1	the	the	DET
ftr-355	3	2	taxation	taxation	NOUN
ftr-355	3	3	of	of	ADP
ftr-355	3	4	income	income	NOUN
ftr-355	3	5	from	from	ADP
ftr-355	3	6	labor	labor	NOUN
ftr-355	3	7	and	and	CCONJ
ftr-355	3	8	income	income	NOUN
ftr-355	3	9	from	from	ADP
ftr-355	3	10	capital	capital	NOUN
ftr-355	3	11	in	in	ADP
ftr-355	3	12	the	the	DET
ftr-355	3	13	united	united	PROPN
ftr-355	3	14	states	states	PROPN
ftr-355	3	15	...........................	...........................	PUNCT
ftr-355	3	16	316	316	NUM
ftr-355	3	17	iii	iii	NOUN
ftr-355	3	18	.	.	PUNCT
ftr-355	3	19	disparate	disparate	ADJ
ftr-355	3	20	tax	tax	NOUN
ftr-355	3	21	enforcement	enforcement	NOUN
ftr-355	3	22	in	in	ADP
ftr-355	3	23	the	the	DET
ftr-355	3	24	united	united	PROPN
ftr-355	3	25	states	states	PROPN
ftr-355	3	26	.........	.........	PUNCT
ftr-355	3	27	321	321	NUM
ftr-355	3	28	a.	a.	NOUN
ftr-355	3	29	in	in	ADP
ftr-355	3	30	general	general	ADJ
ftr-355	3	31	................................	................................	PUNCT
ftr-355	3	32	321	321	NUM
ftr-355	3	33	b.	b.	NOUN
ftr-355	3	34	withholding	withholding	NOUN
ftr-355	3	35	.....................	.....................	PUNCT
ftr-355	3	36	..........	..........	PUNCT
ftr-355	4	1	322	322	NUM
ftr-355	4	2	iv	iv	NOUN
ftr-355	4	3	.	.	PUNCT
ftr-355	5	1	germany	germany	PROPN
ftr-355	5	2	's	's	PART
ftr-355	5	3	withholding	withholding	NOUN
ftr-355	5	4	experience	experience	NOUN
ftr-355	5	5	.........................	.........................	PUNCT
ftr-355	5	6	327	327	NUM
ftr-355	5	7	a.	a.	NOUN
ftr-355	5	8	constitutional	constitutional	ADJ
ftr-355	5	9	limits	limit	NOUN
ftr-355	5	10	on	on	ADP
ftr-355	5	11	tax	tax	NOUN
ftr-355	5	12	legislation	legislation	NOUN
ftr-355	5	13	:	:	PUNCT
ftr-355	5	14	background	background	NOUN
ftr-355	5	15	....	....	PUNCT
ftr-355	5	16	327	327	NUM
ftr-355	5	17	b.	b.	PROPN
ftr-355	5	18	constitutional	constitutional	ADJ
ftr-355	5	19	mandate	mandate	NOUN
ftr-355	5	20	for	for	ADP
ftr-355	5	21	withholding	withhold	VERB
ftr-355	5	22	on	on	ADP
ftr-355	5	23	interest	interest	NOUN
ftr-355	5	24	income	income	NOUN
ftr-355	5	25	.................................	.................................	PUNCT
ftr-355	5	26	329	329	NUM
ftr-355	5	27	c.	c.	PROPN
ftr-355	5	28	luxembourg	luxembourg	PROPN
ftr-355	5	29	..	..	PUNCT
ftr-355	5	30	...............................	...............................	PUNCT
ftr-355	6	1	332	332	NUM
ftr-355	6	2	d.	d.	PROPN
ftr-355	6	3	liechtenstein	liechtenstein	PROPN
ftr-355	6	4	..........................	..........................	PUNCT
ftr-355	7	1	.....	.....	PUNCT
ftr-355	8	1	334	334	NUM
ftr-355	8	2	e.	e.	PROPN
ftr-355	9	1	the	the	DET
ftr-355	9	2	court	court	NOUN
ftr-355	9	3	that	that	PRON
ftr-355	9	4	started	start	VERB
ftr-355	9	5	it	it	PRON
ftr-355	9	6	all	all	PRON
ftr-355	9	7	.................	.................	PUNCT
ftr-355	10	1	........	........	PUNCT
ftr-355	10	2	336	336	NUM
ftr-355	10	3	v.	v.	ADP
ftr-355	10	4	the	the	DET
ftr-355	10	5	case	case	NOUN
ftr-355	10	6	for	for	SCONJ
ftr-355	10	7	investment	investment	NOUN
ftr-355	10	8	income	income	NOUN
ftr-355	10	9	withholding	withhold	VERB
ftr-355	10	10	..............	..............	PUNCT
ftr-355	10	11	337	337	NUM
ftr-355	10	12	a.	a.	NOUN
ftr-355	10	13	equality	equality	NOUN
ftr-355	10	14	in	in	ADP
ftr-355	10	15	enforcement	enforcement	NOUN
ftr-355	10	16	........................	........................	PUNCT
ftr-355	10	17	337	337	NUM
ftr-355	10	18	b.	b.	NOUN
ftr-355	10	19	practical	practical	ADJ
ftr-355	10	20	and	and	CCONJ
ftr-355	10	21	political	political	ADJ
ftr-355	10	22	considerations	consideration	NOUN
ftr-355	10	23	........	........	PUNCT
ftr-355	10	24	........	........	PUNCT
ftr-355	10	25	338	338	NUM
ftr-355	10	26	associate	associate	NOUN
ftr-355	10	27	professor	professor	NOUN
ftr-355	10	28	,	,	PUNCT
ftr-355	10	29	seattle	seattle	PROPN
ftr-355	10	30	university	university	PROPN
ftr-355	10	31	school	school	NOUN
ftr-355	10	32	of	of	ADP
ftr-355	10	33	law	law	NOUN
ftr-355	10	34	.	.	PUNCT
ftr-355	11	1	i	i	PRON
ftr-355	11	2	am	be	AUX
ftr-355	11	3	grateful	grateful	ADJ
ftr-355	11	4	to	to	ADP
ftr-355	11	5	karen	karen	PROPN
ftr-355	11	6	brown	brown	PROPN
ftr-355	11	7	,	,	PUNCT
ftr-355	11	8	henry	henry	PROPN
ftr-355	11	9	ordower	ordower	PROPN
ftr-355	11	10	,	,	PUNCT
ftr-355	11	11	and	and	CCONJ
ftr-355	11	12	the	the	DET
ftr-355	11	13	participants	participant	NOUN
ftr-355	11	14	of	of	ADP
ftr-355	11	15	the	the	DET
ftr-355	11	16	2009	2009	NUM
ftr-355	11	17	international	international	ADJ
ftr-355	11	18	tax	tax	NOUN
ftr-355	11	19	symposium	symposium	NOUN
ftr-355	11	20	at	at	ADP
ftr-355	11	21	the	the	DET
ftr-355	11	22	university	university	PROPN
ftr-355	11	23	of	of	ADP
ftr-355	11	24	florida	florida	PROPN
ftr-355	11	25	fredric	fredric	PROPN
ftr-355	11	26	g.	g.	PROPN
ftr-355	12	1	levin	levin	PROPN
ftr-355	12	2	college	college	PROPN
ftr-355	12	3	of	of	ADP
ftr-355	12	4	law	law	NOUN
ftr-355	12	5	for	for	ADP
ftr-355	12	6	their	their	PRON
ftr-355	12	7	helpful	helpful	ADJ
ftr-355	12	8	comments	comment	NOUN
ftr-355	12	9	.	.	PUNCT
ftr-355	13	1	i	i	PRON
ftr-355	13	2	also	also	ADV
ftr-355	13	3	thank	thank	VERB
ftr-355	13	4	seattle	seattle	PROPN
ftr-355	13	5	university	university	PROPN
ftr-355	13	6	law	law	PROPN
ftr-355	13	7	librarian	librarian	PROPN
ftr-355	13	8	kelly	kelly	PROPN
ftr-355	13	9	kunsch	kunsch	PROPN
ftr-355	13	10	and	and	CCONJ
ftr-355	13	11	research	research	PROPN
ftr-355	13	12	assistants	assistant	NOUN
ftr-355	13	13	james	james	PROPN
ftr-355	13	14	beebe	beebe	PROPN
ftr-355	13	15	,	,	PUNCT
ftr-355	13	16	thomas	thomas	PROPN
ftr-355	13	17	chang	chang	PROPN
ftr-355	13	18	,	,	PUNCT
ftr-355	13	19	and	and	CCONJ
ftr-355	13	20	cory	cory	PROPN
ftr-355	13	21	lizarraga	lizarraga	NOUN
ftr-355	13	22	.	.	PUNCT
ftr-355	14	1	315	315	NUM
ftr-355	14	2	florida	florida	PROPN
ftr-355	14	3	tax	tax	NOUN
ftr-355	14	4	review	review	NOUN
ftr-355	14	5	investment	investment	NOUN
ftr-355	14	6	income	income	NOUN
ftr-355	14	7	withholding	withhold	VERB
ftr-355	14	8	in	in	ADP
ftr-355	14	9	the	the	DET
ftr-355	14	10	united	united	PROPN
ftr-355	14	11	states	states	PROPN
ftr-355	14	12	and	and	CCONJ
ftr-355	14	13	germany	germany	PROPN
ftr-355	14	14	by	by	ADP
ftr-355	14	15	professor	professor	NOUN
ftr-355	14	16	lily	lily	PROPN
ftr-355	14	17	kahng	kahng	PROPN
ftr-355	14	18	i.	i.	PROPN
ftr-355	14	19	introduction	introduction	NOUN
ftr-355	14	20	in	in	ADP
ftr-355	14	21	a	a	DET
ftr-355	14	22	reversal	reversal	NOUN
ftr-355	14	23	from	from	ADP
ftr-355	14	24	its	its	PRON
ftr-355	14	25	historical	historical	ADJ
ftr-355	14	26	roots	root	NOUN
ftr-355	14	27	,	,	PUNCT
ftr-355	14	28	the	the	DET
ftr-355	14	29	united	united	PROPN
ftr-355	14	30	states	states	PROPN
ftr-355	14	31	income	income	NOUN
ftr-355	14	32	tax	tax	NOUN
ftr-355	14	33	system	system	NOUN
ftr-355	14	34	now	now	ADV
ftr-355	14	35	taxes	tax	VERB
ftr-355	14	36	income	income	NOUN
ftr-355	14	37	from	from	ADP
ftr-355	14	38	labor	labor	NOUN
ftr-355	14	39	significantly	significantly	ADV
ftr-355	14	40	more	more	ADV
ftr-355	14	41	heavily	heavily	ADV
ftr-355	14	42	than	than	ADP
ftr-355	14	43	income	income	NOUN
ftr-355	14	44	from	from	ADP
ftr-355	14	45	capital	capital	NOUN
ftr-355	14	46	.	.	PUNCT
ftr-355	15	1	it	it	PRON
ftr-355	15	2	does	do	VERB
ftr-355	15	3	so	so	ADV
ftr-355	15	4	not	not	PART
ftr-355	15	5	only	only	ADV
ftr-355	15	6	facially	facially	ADV
ftr-355	15	7	,	,	PUNCT
ftr-355	15	8	through	through	ADP
ftr-355	15	9	explicit	explicit	ADJ
ftr-355	15	10	preferences	preference	NOUN
ftr-355	15	11	for	for	ADP
ftr-355	15	12	income	income	NOUN
ftr-355	15	13	from	from	ADP
ftr-355	15	14	capital	capital	NOUN
ftr-355	15	15	,	,	PUNCT
ftr-355	15	16	but	but	CCONJ
ftr-355	15	17	also	also	ADV
ftr-355	15	18	more	more	ADV
ftr-355	15	19	subtly	subtly	ADV
ftr-355	15	20	,	,	PUNCT
ftr-355	15	21	through	through	ADP
ftr-355	15	22	more	more	ADV
ftr-355	15	23	hidden	hidden	ADJ
ftr-355	15	24	features	feature	NOUN
ftr-355	15	25	of	of	ADP
ftr-355	15	26	the	the	DET
ftr-355	15	27	tax	tax	NOUN
ftr-355	15	28	system	system	NOUN
ftr-355	15	29	specifically	specifically	ADV
ftr-355	15	30	,	,	PUNCT
ftr-355	15	31	enforcement	enforcement	NOUN
ftr-355	15	32	strategies	strategy	NOUN
ftr-355	15	33	.	.	PUNCT
ftr-355	16	1	this	this	DET
ftr-355	16	2	article	article	NOUN
ftr-355	16	3	focuses	focus	VERB
ftr-355	16	4	on	on	ADP
ftr-355	16	5	a	a	DET
ftr-355	16	6	prominent	prominent	ADJ
ftr-355	16	7	disparity	disparity	NOUN
ftr-355	16	8	in	in	ADP
ftr-355	16	9	enforcement	enforcement	NOUN
ftr-355	16	10	between	between	ADP
ftr-355	16	11	the	the	DET
ftr-355	16	12	two	two	NUM
ftr-355	16	13	forms	form	NOUN
ftr-355	16	14	of	of	ADP
ftr-355	16	15	income	income	NOUN
ftr-355	16	16	:	:	PUNCT
ftr-355	16	17	wage	wage	NOUN
ftr-355	16	18	income	income	NOUN
ftr-355	16	19	is	be	AUX
ftr-355	16	20	subject	subject	ADJ
ftr-355	16	21	to	to	ADP
ftr-355	16	22	withholding	withholding	NOUN
ftr-355	16	23	while	while	SCONJ
ftr-355	16	24	investment	investment	NOUN
ftr-355	16	25	income	income	NOUN
ftr-355	16	26	is	be	AUX
ftr-355	16	27	not	not	PART
ftr-355	16	28	.	.	PUNCT
ftr-355	17	1	in	in	ADP
ftr-355	17	2	its	its	PRON
ftr-355	17	3	critical	critical	ADJ
ftr-355	17	4	examination	examination	NOUN
ftr-355	17	5	of	of	ADP
ftr-355	17	6	this	this	DET
ftr-355	17	7	disparity	disparity	NOUN
ftr-355	17	8	,	,	PUNCT
ftr-355	17	9	the	the	DET
ftr-355	17	10	article	article	NOUN
ftr-355	17	11	first	first	ADV
ftr-355	17	12	offers	offer	VERB
ftr-355	17	13	a	a	DET
ftr-355	17	14	brief	brief	ADJ
ftr-355	17	15	history	history	NOUN
ftr-355	17	16	of	of	ADP
ftr-355	17	17	withholding	withhold	VERB
ftr-355	17	18	in	in	ADP
ftr-355	17	19	the	the	DET
ftr-355	17	20	united	united	PROPN
ftr-355	17	21	states	states	PROPN
ftr-355	17	22	,	,	PUNCT
ftr-355	17	23	in	in	ADP
ftr-355	17	24	which	which	PRON
ftr-355	17	25	withholding	withhold	VERB
ftr-355	17	26	on	on	ADP
ftr-355	17	27	wage	wage	NOUN
ftr-355	17	28	income	income	NOUN
ftr-355	17	29	was	be	AUX
ftr-355	17	30	eagerly	eagerly	ADV
ftr-355	17	31	embraced	embrace	VERB
ftr-355	17	32	as	as	ADP
ftr-355	17	33	a	a	DET
ftr-355	17	34	part	part	NOUN
ftr-355	17	35	of	of	ADP
ftr-355	17	36	a	a	DET
ftr-355	17	37	patriotic	patriotic	ADJ
ftr-355	17	38	war	war	NOUN
ftr-355	17	39	effort	effort	NOUN
ftr-355	17	40	,	,	PUNCT
ftr-355	17	41	while	while	SCONJ
ftr-355	17	42	withholding	withhold	VERB
ftr-355	17	43	on	on	ADP
ftr-355	17	44	investment	investment	NOUN
ftr-355	17	45	income	income	NOUN
ftr-355	17	46	was	be	AUX
ftr-355	17	47	rejected	reject	VERB
ftr-355	17	48	again	again	ADV
ftr-355	17	49	and	and	CCONJ
ftr-355	17	50	again	again	ADV
ftr-355	17	51	.	.	PUNCT
ftr-355	18	1	the	the	DET
ftr-355	18	2	article	article	NOUN
ftr-355	18	3	then	then	ADV
ftr-355	18	4	contrasts	contrast	VERB
ftr-355	18	5	the	the	DET
ftr-355	18	6	united	united	PROPN
ftr-355	18	7	states	states	PROPN
ftr-355	18	8	experience	experience	NOUN
ftr-355	18	9	with	with	ADP
ftr-355	18	10	that	that	PRON
ftr-355	18	11	of	of	ADP
ftr-355	18	12	germany	germany	PROPN
ftr-355	18	13	.	.	PUNCT
ftr-355	19	1	under	under	ADP
ftr-355	19	2	germany	germany	PROPN
ftr-355	19	3	's	's	PART
ftr-355	19	4	remarkably	remarkably	ADV
ftr-355	19	5	robust	robust	ADJ
ftr-355	19	6	constitutional	constitutional	ADJ
ftr-355	19	7	principle	principle	NOUN
ftr-355	19	8	of	of	ADP
ftr-355	19	9	equality	equality	NOUN
ftr-355	19	10	in	in	ADP
ftr-355	19	11	taxation	taxation	NOUN
ftr-355	19	12	,	,	PUNCT
ftr-355	19	13	the	the	DET
ftr-355	19	14	failure	failure	NOUN
ftr-355	19	15	to	to	PART
ftr-355	19	16	withhold	withhold	VERB
ftr-355	19	17	on	on	ADP
ftr-355	19	18	interest	interest	NOUN
ftr-355	19	19	income	income	NOUN
ftr-355	19	20	was	be	AUX
ftr-355	19	21	held	hold	VERB
ftr-355	19	22	unconstitutional	unconstitutional	ADJ
ftr-355	19	23	,	,	PUNCT
ftr-355	19	24	and	and	CCONJ
ftr-355	19	25	the	the	DET
ftr-355	19	26	german	german	ADJ
ftr-355	19	27	legislature	legislature	NOUN
ftr-355	19	28	was	be	AUX
ftr-355	19	29	required	require	VERB
ftr-355	19	30	to	to	PART
ftr-355	19	31	enact	enact	VERB
ftr-355	19	32	it	it	PRON
ftr-355	19	33	.	.	PUNCT
ftr-355	20	1	however	however	ADV
ftr-355	20	2	,	,	PUNCT
ftr-355	20	3	instead	instead	ADV
ftr-355	20	4	of	of	ADP
ftr-355	20	5	leading	lead	VERB
ftr-355	20	6	to	to	ADP
ftr-355	20	7	greater	great	ADJ
ftr-355	20	8	equality	equality	NOUN
ftr-355	20	9	in	in	ADP
ftr-355	20	10	tax	tax	NOUN
ftr-355	20	11	enforcement	enforcement	NOUN
ftr-355	20	12	,	,	PUNCT
ftr-355	20	13	the	the	DET
ftr-355	20	14	new	new	ADJ
ftr-355	20	15	withholding	withholding	NOUN
ftr-355	20	16	law	law	NOUN
ftr-355	20	17	led	lead	VERB
ftr-355	20	18	to	to	ADP
ftr-355	20	19	widespread	widespread	ADJ
ftr-355	20	20	evasion	evasion	NOUN
ftr-355	20	21	.	.	PUNCT
ftr-355	21	1	the	the	DET
ftr-355	21	2	german	german	ADJ
ftr-355	21	3	experience	experience	NOUN
ftr-355	21	4	is	be	AUX
ftr-355	21	5	cited	cite	VERB
ftr-355	21	6	as	as	ADP
ftr-355	21	7	a	a	DET
ftr-355	21	8	cautionary	cautionary	ADJ
ftr-355	21	9	tale	tale	NOUN
ftr-355	21	10	on	on	ADP
ftr-355	21	11	the	the	DET
ftr-355	21	12	dangers	danger	NOUN
ftr-355	21	13	of	of	ADP
ftr-355	21	14	international	international	ADJ
ftr-355	21	15	tax	tax	NOUN
ftr-355	21	16	competition	competition	NOUN
ftr-355	21	17	.	.	PUNCT
ftr-355	22	1	yet	yet	ADV
ftr-355	22	2	,	,	PUNCT
ftr-355	22	3	ultimately	ultimately	ADV
ftr-355	22	4	,	,	PUNCT
ftr-355	22	5	it	it	PRON
ftr-355	22	6	may	may	AUX
ftr-355	22	7	prove	prove	VERB
ftr-355	22	8	to	to	PART
ftr-355	22	9	have	have	AUX
ftr-355	22	10	been	be	AUX
ftr-355	22	11	the	the	DET
ftr-355	22	12	tipping	tipping	NOUN
ftr-355	22	13	point	point	NOUN
ftr-355	22	14	for	for	SCONJ
ftr-355	22	15	countries	country	NOUN
ftr-355	22	16	to	to	PART
ftr-355	22	17	engage	engage	VERB
ftr-355	22	18	in	in	ADP
ftr-355	22	19	the	the	DET
ftr-355	22	20	cooperative	cooperative	ADJ
ftr-355	22	21	behavior	behavior	NOUN
ftr-355	22	22	needed	need	VERB
ftr-355	22	23	to	to	PART
ftr-355	22	24	overcome	overcome	VERB
ftr-355	22	25	undesirable	undesirable	ADJ
ftr-355	22	26	tax	tax	NOUN
ftr-355	22	27	competition	competition	NOUN
ftr-355	22	28	.	.	PUNCT
ftr-355	23	1	the	the	DET
ftr-355	23	2	last	last	ADJ
ftr-355	23	3	part	part	NOUN
ftr-355	23	4	of	of	ADP
ftr-355	23	5	the	the	DET
ftr-355	23	6	article	article	NOUN
ftr-355	23	7	draws	draw	VERB
ftr-355	23	8	upon	upon	SCONJ
ftr-355	23	9	lessons	lesson	NOUN
ftr-355	23	10	learned	learn	VERB
ftr-355	23	11	from	from	ADP
ftr-355	23	12	past	past	ADJ
ftr-355	23	13	u.s	u.s	PROPN
ftr-355	23	14	.	.	PROPN
ftr-355	23	15	and	and	CCONJ
ftr-355	23	16	german	german	ADJ
ftr-355	23	17	experiences	experience	NOUN
ftr-355	23	18	to	to	PART
ftr-355	23	19	make	make	VERB
ftr-355	23	20	the	the	DET
ftr-355	23	21	normative	normative	ADJ
ftr-355	23	22	and	and	CCONJ
ftr-355	23	23	practical	practical	ADJ
ftr-355	23	24	case	case	NOUN
ftr-355	23	25	that	that	SCONJ
ftr-355	23	26	now	now	ADV
ftr-355	23	27	is	be	AUX
ftr-355	23	28	the	the	DET
ftr-355	23	29	time	time	NOUN
ftr-355	23	30	to	to	PART
ftr-355	23	31	adopt	adopt	VERB
ftr-355	23	32	investment	investment	NOUN
ftr-355	23	33	income	income	NOUN
ftr-355	23	34	withholding	withhold	VERB
ftr-355	23	35	in	in	ADP
ftr-355	23	36	the	the	DET
ftr-355	23	37	united	united	PROPN
ftr-355	23	38	states	states	PROPN
ftr-355	23	39	.	.	PUNCT
ftr-355	24	1	ii	ii	PROPN
ftr-355	24	2	.	.	PUNCT
ftr-355	25	1	the	the	DET
ftr-355	25	2	taxation	taxation	NOUN
ftr-355	25	3	of	of	ADP
ftr-355	25	4	income	income	NOUN
ftr-355	25	5	from	from	ADP
ftr-355	25	6	labor	labor	NOUN
ftr-355	25	7	and	and	CCONJ
ftr-355	25	8	income	income	NOUN
ftr-355	25	9	from	from	ADP
ftr-355	25	10	capital	capital	NOUN
ftr-355	25	11	in	in	ADP
ftr-355	25	12	the	the	DET
ftr-355	25	13	united	united	PROPN
ftr-355	25	14	states	states	PROPN
ftr-355	25	15	the	the	DET
ftr-355	25	16	united	united	PROPN
ftr-355	25	17	states	states	PROPN
ftr-355	25	18	tax	tax	NOUN
ftr-355	25	19	system	system	NOUN
ftr-355	25	20	has	have	AUX
ftr-355	25	21	almost	almost	ADV
ftr-355	25	22	always	always	ADV
ftr-355	25	23	differentiated	differentiate	VERB
ftr-355	25	24	between	between	ADP
ftr-355	25	25	income	income	NOUN
ftr-355	25	26	from	from	ADP
ftr-355	25	27	capital	capital	NOUN
ftr-355	25	28	,	,	PUNCT
ftr-355	25	29	on	on	ADP
ftr-355	25	30	the	the	DET
ftr-355	25	31	one	one	NUM
ftr-355	25	32	hand	hand	NOUN
ftr-355	25	33	,	,	PUNCT
ftr-355	25	34	and	and	CCONJ
ftr-355	25	35	income	income	NOUN
ftr-355	25	36	from	from	ADP
ftr-355	25	37	labor	labor	NOUN
ftr-355	25	38	,	,	PUNCT
ftr-355	25	39	on	on	ADP
ftr-355	25	40	the	the	DET
ftr-355	25	41	other	other	ADJ
ftr-355	25	42	.	.	PUNCT
ftr-355	26	1	when	when	SCONJ
ftr-355	26	2	originally	originally	ADV
ftr-355	26	3	adopted	adopt	VERB
ftr-355	26	4	in	in	ADP
ftr-355	26	5	1913	1913	NUM
ftr-355	26	6	,	,	PUNCT
ftr-355	26	7	the	the	DET
ftr-355	26	8	income	income	NOUN
ftr-355	26	9	tax	tax	NOUN
ftr-355	26	10	was	be	AUX
ftr-355	26	11	targeted	target	VERB
ftr-355	26	12	to	to	ADP
ftr-355	26	13	wealthy	wealthy	ADJ
ftr-355	26	14	taxpayers	taxpayer	NOUN
ftr-355	26	15	'	'	PART
ftr-355	26	16	income	income	NOUN
ftr-355	26	17	from	from	ADP
ftr-355	26	18	capital	capital	NOUN
ftr-355	26	19	,	,	PUNCT
ftr-355	26	20	which	which	PRON
ftr-355	26	21	,	,	PUNCT
ftr-355	26	22	until	until	ADP
ftr-355	26	23	then	then	ADV
ftr-355	26	24	,	,	PUNCT
ftr-355	26	25	had	have	AUX
ftr-355	26	26	largely	largely	ADV
ftr-355	26	27	escaped	escape	VERB
ftr-355	26	28	taxation	taxation	NOUN
ftr-355	26	29	under	under	ADP
ftr-355	26	30	the	the	DET
ftr-355	26	31	scheme	scheme	NOUN
ftr-355	26	32	of	of	ADP
ftr-355	26	33	consumption	consumption	NOUN
ftr-355	26	34	taxes	taxis	NOUN
ftr-355	26	35	that	that	PRON
ftr-355	26	36	funded	fund	VERB
ftr-355	26	37	the	the	DET
ftr-355	26	38	316	316	NUM
ftr-355	26	39	[	[	NOUN
ftr-355	26	40	vol	vol	NOUN
ftr-355	26	41	.	.	PUNCT
ftr-355	27	1	10:3	10:3	NUM
ftr-355	27	2	2010	2010	NUM
ftr-355	27	3	]	]	PUNCT
ftr-355	27	4	investment	investment	NOUN
ftr-355	27	5	income	income	NOUN
ftr-355	27	6	withholding	withhold	VERB
ftr-355	27	7	in	in	ADP
ftr-355	27	8	the	the	DET
ftr-355	27	9	united	united	PROPN
ftr-355	27	10	states	states	PROPN
ftr-355	27	11	and	and	CCONJ
ftr-355	27	12	germany	germany	PROPN
ftr-355	27	13	317	317	NUM
ftr-355	27	14	federal	federal	ADJ
ftr-355	27	15	government	government	NOUN
ftr-355	27	16	.	.	PUNCT
ftr-355	27	17	'	'	PUNCT
ftr-355	28	1	lawmakers	lawmaker	NOUN
ftr-355	28	2	intended	intend	VERB
ftr-355	28	3	the	the	DET
ftr-355	28	4	upper	upper	ADJ
ftr-355	28	5	classes	class	NOUN
ftr-355	28	6	to	to	PART
ftr-355	28	7	pay	pay	VERB
ftr-355	28	8	the	the	DET
ftr-355	28	9	lion	lion	NOUN
ftr-355	28	10	's	's	PART
ftr-355	28	11	share	share	NOUN
ftr-355	28	12	of	of	ADP
ftr-355	28	13	the	the	DET
ftr-355	28	14	income	income	NOUN
ftr-355	28	15	tax	tax	NOUN
ftr-355	28	16	,	,	PUNCT
ftr-355	28	17	in	in	ADP
ftr-355	28	18	part	part	NOUN
ftr-355	28	19	to	to	PART
ftr-355	28	20	balance	balance	VERB
ftr-355	28	21	out	out	ADP
ftr-355	28	22	the	the	DET
ftr-355	28	23	regressive	regressive	ADJ
ftr-355	28	24	effects	effect	NOUN
ftr-355	28	25	of	of	ADP
ftr-355	28	26	consumption	consumption	NOUN
ftr-355	28	27	taxes	taxis	NOUN
ftr-355	28	28	,	,	PUNCT
ftr-355	28	29	2	2	NUM
ftr-355	28	30	while	while	SCONJ
ftr-355	28	31	lower	low	ADJ
ftr-355	28	32	income	income	NOUN
ftr-355	28	33	wage	wage	NOUN
ftr-355	28	34	earners	earner	NOUN
ftr-355	28	35	paid	pay	VERB
ftr-355	28	36	little	little	ADJ
ftr-355	28	37	or	or	CCONJ
ftr-355	28	38	no	no	PRON
ftr-355	28	39	income	income	NOUN
ftr-355	28	40	tax.3	tax.3	NOUN
ftr-355	28	41	not	not	PART
ftr-355	28	42	until	until	SCONJ
ftr-355	28	43	world	world	PROPN
ftr-355	28	44	war	war	PROPN
ftr-355	28	45	ii	ii	PROPN
ftr-355	28	46	did	do	AUX
ftr-355	28	47	the	the	DET
ftr-355	28	48	income	income	NOUN
ftr-355	28	49	tax	tax	NOUN
ftr-355	28	50	begin	begin	VERB
ftr-355	28	51	to	to	PART
ftr-355	28	52	have	have	VERB
ftr-355	28	53	a	a	DET
ftr-355	28	54	significant	significant	ADJ
ftr-355	28	55	impact	impact	NOUN
ftr-355	28	56	on	on	ADP
ftr-355	28	57	wage	wage	NOUN
ftr-355	28	58	earners	earner	NOUN
ftr-355	28	59	,	,	PUNCT
ftr-355	28	60	shifting	shift	VERB
ftr-355	28	61	from	from	ADP
ftr-355	28	62	"	"	PUNCT
ftr-355	28	63	class	class	NOUN
ftr-355	28	64	tax	tax	NOUN
ftr-355	28	65	to	to	ADP
ftr-355	28	66	mass	mass	ADJ
ftr-355	28	67	tax	tax	NOUN
ftr-355	28	68	,	,	PUNCT
ftr-355	28	69	"	"	PUNCT
ftr-355	28	70	as	as	ADP
ftr-355	28	71	professor	professor	PROPN
ftr-355	28	72	carolyn	carolyn	PROPN
ftr-355	28	73	jones	jones	PROPN
ftr-355	28	74	so	so	ADV
ftr-355	28	75	aptly	aptly	ADV
ftr-355	28	76	phrases	phrase	VERB
ftr-355	28	77	it.4	it.4	PROPN
ftr-355	28	78	philosophically	philosophically	ADV
ftr-355	28	79	,	,	PUNCT
ftr-355	28	80	income	income	NOUN
ftr-355	28	81	from	from	ADP
ftr-355	28	82	labor	labor	NOUN
ftr-355	28	83	was	be	AUX
ftr-355	28	84	thought	think	VERB
ftr-355	28	85	to	to	PART
ftr-355	28	86	be	be	AUX
ftr-355	28	87	morally	morally	ADV
ftr-355	28	88	superior	superior	ADJ
ftr-355	28	89	to	to	PART
ftr-355	28	90	income	income	VERB
ftr-355	28	91	from	from	ADP
ftr-355	28	92	capital	capital	NOUN
ftr-355	28	93	.	.	PUNCT
ftr-355	29	1	according	accord	VERB
ftr-355	29	2	to	to	ADP
ftr-355	29	3	professor	professor	PROPN
ftr-355	29	4	marjorie	marjorie	PROPN
ftr-355	29	5	kornhauser	kornhauser	PROPN
ftr-355	29	6	,	,	PUNCT
ftr-355	29	7	the	the	DET
ftr-355	29	8	heightened	heighten	VERB
ftr-355	29	9	moral	moral	ADJ
ftr-355	29	10	status	status	NOUN
ftr-355	29	11	of	of	ADP
ftr-355	29	12	income	income	NOUN
ftr-355	29	13	from	from	ADP
ftr-355	29	14	labor	labor	NOUN
ftr-355	29	15	is	be	AUX
ftr-355	29	16	grounded	ground	VERB
ftr-355	29	17	in	in	ADP
ftr-355	29	18	two	two	NUM
ftr-355	29	19	important	important	ADJ
ftr-355	29	20	value	value	NOUN
ftr-355	29	21	systems	system	NOUN
ftr-355	29	22	the	the	DET
ftr-355	29	23	protestant	protestant	ADJ
ftr-355	29	24	equation	equation	NOUN
ftr-355	29	25	of	of	ADP
ftr-355	29	26	work	work	NOUN
ftr-355	29	27	with	with	ADP
ftr-355	29	28	godliness	godliness	NOUN
ftr-355	29	29	and	and	CCONJ
ftr-355	29	30	the	the	DET
ftr-355	29	31	republican	republican	ADJ
ftr-355	29	32	conception	conception	NOUN
ftr-355	29	33	of	of	ADP
ftr-355	29	34	equality	equality	NOUN
ftr-355	29	35	:	:	PUNCT
ftr-355	29	36	only	only	ADV
ftr-355	29	37	by	by	ADP
ftr-355	29	38	earning	earn	VERB
ftr-355	29	39	money	money	NOUN
ftr-355	29	40	can	can	AUX
ftr-355	29	41	one	one	NUM
ftr-355	29	42	do	do	VERB
ftr-355	29	43	god	god	PROPN
ftr-355	29	44	's	's	PART
ftr-355	29	45	work	work	NOUN
ftr-355	29	46	and	and	CCONJ
ftr-355	29	47	thus	thus	ADV
ftr-355	29	48	display	display	VERB
ftr-355	29	49	signs	sign	NOUN
ftr-355	29	50	of	of	ADP
ftr-355	29	51	grace	grace	NOUN
ftr-355	29	52	.	.	PUNCT
ftr-355	30	1	unearned	unearned	ADJ
ftr-355	30	2	income	income	NOUN
ftr-355	30	3	does	do	AUX
ftr-355	30	4	not	not	PART
ftr-355	30	5	display	display	VERB
ftr-355	30	6	the	the	DET
ftr-355	30	7	same	same	ADJ
ftr-355	30	8	grace	grace	NOUN
ftr-355	30	9	.	.	PUNCT
ftr-355	31	1	moreover	moreover	ADV
ftr-355	31	2	,	,	PUNCT
ftr-355	31	3	since	since	SCONJ
ftr-355	31	4	work	work	NOUN
ftr-355	31	5	is	be	AUX
ftr-355	31	6	a	a	DET
ftr-355	31	7	calling	calling	NOUN
ftr-355	31	8	through	through	ADP
ftr-355	31	9	which	which	PRON
ftr-355	31	10	one	one	NUM
ftr-355	31	11	enhances	enhance	VERB
ftr-355	31	12	the	the	DET
ftr-355	31	13	public	public	ADJ
ftr-355	31	14	good	good	NOUN
ftr-355	31	15	,	,	PUNCT
ftr-355	31	16	one	one	NUM
ftr-355	31	17	is	be	AUX
ftr-355	31	18	only	only	ADV
ftr-355	31	19	a	a	DET
ftr-355	31	20	trustee	trustee	NOUN
ftr-355	31	21	or	or	CCONJ
ftr-355	31	22	steward	steward	NOUN
ftr-355	31	23	of	of	ADP
ftr-355	31	24	the	the	DET
ftr-355	31	25	wealth	wealth	NOUN
ftr-355	31	26	one	one	NOUN
ftr-355	31	27	has	have	VERB
ftr-355	31	28	....	....	PUNCT
ftr-355	32	1	[	[	X
ftr-355	32	2	t]he	t]he	ADV
ftr-355	32	3	heir	heir	NOUN
ftr-355	32	4	has	have	VERB
ftr-355	32	5	no	no	DET
ftr-355	32	6	moral	moral	ADJ
ftr-355	32	7	right	right	NOUN
ftr-355	32	8	to	to	ADP
ftr-355	32	9	the	the	DET
ftr-355	32	10	wealth	wealth	NOUN
ftr-355	32	11	primarily	primarily	ADV
ftr-355	32	12	because	because	SCONJ
ftr-355	32	13	he	he	PRON
ftr-355	32	14	did	do	AUX
ftr-355	32	15	not	not	PART
ftr-355	32	16	earn	earn	VERB
ftr-355	32	17	it	it	PRON
ftr-355	32	18	....	....	PUNCT
ftr-355	33	1	republican	republican	ADJ
ftr-355	33	2	equality	equality	NOUN
ftr-355	33	3	also	also	ADV
ftr-355	33	4	affects	affect	VERB
ftr-355	33	5	attitudes	attitude	NOUN
ftr-355	33	6	about	about	ADP
ftr-355	33	7	the	the	DET
ftr-355	33	8	source	source	NOUN
ftr-355	33	9	of	of	ADP
ftr-355	33	10	wealth	wealth	NOUN
ftr-355	33	11	:	:	PUNCT
ftr-355	33	12	it	it	PRON
ftr-355	33	13	is	be	AUX
ftr-355	33	14	acceptable	acceptable	ADJ
ftr-355	33	15	to	to	PART
ftr-355	33	16	receive	receive	VERB
ftr-355	33	17	money	money	NOUN
ftr-355	33	18	as	as	ADP
ftr-355	33	19	a	a	DET
ftr-355	33	20	result	result	NOUN
ftr-355	33	21	of	of	ADP
ftr-355	33	22	one	one	PRON
ftr-355	33	23	's	's	PART
ftr-355	33	24	own	own	ADJ
ftr-355	33	25	talent	talent	NOUN
ftr-355	33	26	and	and	CCONJ
ftr-355	33	27	industry	industry	NOUN
ftr-355	33	28	because	because	SCONJ
ftr-355	33	29	that	that	PRON
ftr-355	33	30	is	be	AUX
ftr-355	33	31	what	what	PRON
ftr-355	33	32	america	america	PROPN
ftr-355	33	33	is	be	AUX
ftr-355	33	34	about	about	ADV
ftr-355	33	35	equal	equal	ADJ
ftr-355	33	36	opportunity	opportunity	NOUN
ftr-355	33	37	for	for	ADP
ftr-355	33	38	achievement	achievement	NOUN
ftr-355	33	39	based	base	VERB
ftr-355	33	40	on	on	ADP
ftr-355	33	41	merit	merit	NOUN
ftr-355	33	42	.	.	PUNCT
ftr-355	34	1	it	it	PRON
ftr-355	34	2	is	be	AUX
ftr-355	34	3	quite	quite	DET
ftr-355	34	4	another	another	DET
ftr-355	34	5	thing	thing	NOUN
ftr-355	34	6	to	to	PART
ftr-355	34	7	acquire	acquire	VERB
ftr-355	34	8	money	money	NOUN
ftr-355	34	9	through	through	ADP
ftr-355	34	10	inheritance	inheritance	NOUN
ftr-355	34	11	,	,	PUNCT
ftr-355	34	12	because	because	SCONJ
ftr-355	34	13	that	that	DET
ftr-355	34	14	practice	practice	NOUN
ftr-355	34	15	continues	continue	VERB
ftr-355	34	16	the	the	DET
ftr-355	34	17	influence	influence	NOUN
ftr-355	34	18	of	of	ADP
ftr-355	34	19	heredity	heredity	NOUN
ftr-355	34	20	,	,	PUNCT
ftr-355	34	21	the	the	DET
ftr-355	34	22	"	"	PUNCT
ftr-355	34	23	dead	dead	ADJ
ftr-355	34	24	hand	hand	NOUN
ftr-355	34	25	"	"	PUNCT
ftr-355	34	26	of	of	ADP
ftr-355	34	27	property.s	property.s	NOUN
ftr-355	34	28	considerations	consideration	NOUN
ftr-355	34	29	of	of	ADP
ftr-355	34	30	fairness	fairness	NOUN
ftr-355	34	31	and	and	CCONJ
ftr-355	34	32	distributive	distributive	ADJ
ftr-355	34	33	justice	justice	NOUN
ftr-355	34	34	also	also	ADV
ftr-355	34	35	favored	favor	VERB
ftr-355	34	36	taxing	tax	VERB
ftr-355	34	37	income	income	NOUN
ftr-355	34	38	from	from	ADP
ftr-355	34	39	labor	labor	NOUN
ftr-355	34	40	more	more	ADV
ftr-355	34	41	lightly	lightly	ADV
ftr-355	34	42	than	than	ADP
ftr-355	34	43	income	income	NOUN
ftr-355	34	44	from	from	ADP
ftr-355	34	45	capital	capital	NOUN
ftr-355	34	46	.	.	PUNCT
ftr-355	35	1	john	john	PROPN
ftr-355	35	2	stuart	stuart	PROPN
ftr-355	35	3	mill	mill	PROPN
ftr-355	35	4	1	1	PROPN
ftr-355	35	5	.	.	PUNCT
ftr-355	36	1	see	see	VERB
ftr-355	36	2	john	john	PROPN
ftr-355	36	3	witte	witte	PROPN
ftr-355	36	4	,	,	PUNCT
ftr-355	36	5	the	the	DET
ftr-355	36	6	politics	politic	NOUN
ftr-355	36	7	and	and	CCONJ
ftr-355	36	8	development	development	NOUN
ftr-355	36	9	of	of	ADP
ftr-355	36	10	the	the	DET
ftr-355	36	11	federal	federal	ADJ
ftr-355	36	12	income	income	NOUN
ftr-355	36	13	tax	tax	NOUN
ftr-355	36	14	77	77	NUM
ftr-355	36	15	(	(	PUNCT
ftr-355	36	16	1985	1985	NUM
ftr-355	36	17	)	)	PUNCT
ftr-355	36	18	.	.	PUNCT
ftr-355	37	1	2	2	X
ftr-355	37	2	.	.	X
ftr-355	37	3	see	see	VERB
ftr-355	37	4	generally	generally	ADV
ftr-355	37	5	erik	erik	PROPN
ftr-355	37	6	m.	m.	PROPN
ftr-355	37	7	jensen	jensen	PROPN
ftr-355	37	8	,	,	PUNCT
ftr-355	37	9	the	the	DET
ftr-355	37	10	taxing	tax	VERB
ftr-355	37	11	power	power	NOUN
ftr-355	37	12	,	,	PUNCT
ftr-355	37	13	the	the	DET
ftr-355	37	14	16th	16th	ADJ
ftr-355	37	15	amendment	amendment	NOUN
ftr-355	37	16	,	,	PUNCT
ftr-355	37	17	and	and	CCONJ
ftr-355	37	18	the	the	DET
ftr-355	37	19	meaning	meaning	NOUN
ftr-355	37	20	of	of	ADP
ftr-355	37	21	"	"	PUNCT
ftr-355	37	22	incomes	income	NOUN
ftr-355	37	23	,	,	PUNCT
ftr-355	37	24	"	"	PUNCT
ftr-355	37	25	33	33	NUM
ftr-355	37	26	ariz	ariz	NOUN
ftr-355	37	27	.	.	PUNCT
ftr-355	38	1	st	st	PROPN
ftr-355	38	2	.	.	PROPN
ftr-355	38	3	l.j	l.j	AUX
ftr-355	38	4	.	.	PROPN
ftr-355	38	5	1057	1057	NUM
ftr-355	38	6	(	(	PUNCT
ftr-355	38	7	2001	2001	NUM
ftr-355	38	8	)	)	PUNCT
ftr-355	38	9	(	(	PUNCT
ftr-355	38	10	detailing	detail	VERB
ftr-355	38	11	lawmakers	lawmaker	NOUN
ftr-355	38	12	'	'	PART
ftr-355	38	13	concern	concern	NOUN
ftr-355	38	14	,	,	PUNCT
ftr-355	38	15	in	in	ADP
ftr-355	38	16	adopting	adopt	VERB
ftr-355	38	17	the	the	DET
ftr-355	38	18	income	income	NOUN
ftr-355	38	19	tax	tax	NOUN
ftr-355	38	20	,	,	PUNCT
ftr-355	38	21	that	that	SCONJ
ftr-355	38	22	the	the	DET
ftr-355	38	23	tax	tax	NOUN
ftr-355	38	24	burden	burden	NOUN
ftr-355	38	25	be	be	AUX
ftr-355	38	26	distributed	distribute	VERB
ftr-355	38	27	appropriately	appropriately	ADV
ftr-355	38	28	across	across	ADP
ftr-355	38	29	all	all	DET
ftr-355	38	30	classes	class	NOUN
ftr-355	38	31	,	,	PUNCT
ftr-355	38	32	including	include	VERB
ftr-355	38	33	the	the	DET
ftr-355	38	34	wealthy	wealthy	ADJ
ftr-355	38	35	)	)	PUNCT
ftr-355	38	36	.	.	PUNCT
ftr-355	39	1	3	3	X
ftr-355	39	2	.	.	X
ftr-355	39	3	fewer	few	ADJ
ftr-355	39	4	than	than	ADP
ftr-355	39	5	2	2	NUM
ftr-355	39	6	%	%	NOUN
ftr-355	39	7	of	of	ADP
ftr-355	39	8	workers	worker	NOUN
ftr-355	39	9	filed	file	VERB
ftr-355	39	10	income	income	NOUN
ftr-355	39	11	tax	tax	NOUN
ftr-355	39	12	returns	return	NOUN
ftr-355	39	13	between	between	ADP
ftr-355	39	14	1913	1913	NUM
ftr-355	39	15	and	and	CCONJ
ftr-355	39	16	1915	1915	NUM
ftr-355	39	17	.	.	PUNCT
ftr-355	40	1	see	see	VERB
ftr-355	40	2	witte	witte	NOUN
ftr-355	40	3	,	,	PUNCT
ftr-355	40	4	supra	supra	PROPN
ftr-355	40	5	note	note	NOUN
ftr-355	40	6	1	1	NUM
ftr-355	40	7	,	,	PUNCT
ftr-355	40	8	at	at	ADP
ftr-355	40	9	78	78	NUM
ftr-355	40	10	.	.	PUNCT
ftr-355	41	1	4	4	X
ftr-355	41	2	.	.	X
ftr-355	41	3	carolyn	carolyn	PROPN
ftr-355	41	4	c.	c.	PROPN
ftr-355	41	5	jones	jones	PROPN
ftr-355	41	6	,	,	PUNCT
ftr-355	41	7	class	class	NOUN
ftr-355	41	8	tax	tax	NOUN
ftr-355	41	9	to	to	ADP
ftr-355	41	10	mass	mass	ADJ
ftr-355	41	11	tax	tax	NOUN
ftr-355	41	12	:	:	PUNCT
ftr-355	41	13	the	the	DET
ftr-355	41	14	role	role	NOUN
ftr-355	41	15	of	of	ADP
ftr-355	41	16	propaganda	propaganda	NOUN
ftr-355	41	17	in	in	ADP
ftr-355	41	18	the	the	DET
ftr-355	41	19	expansion	expansion	NOUN
ftr-355	41	20	of	of	ADP
ftr-355	41	21	the	the	DET
ftr-355	41	22	income	income	NOUN
ftr-355	41	23	tax	tax	NOUN
ftr-355	41	24	during	during	ADP
ftr-355	41	25	world	world	PROPN
ftr-355	41	26	war	war	PROPN
ftr-355	41	27	ii	ii	PROPN
ftr-355	41	28	,	,	PUNCT
ftr-355	41	29	37	37	NUM
ftr-355	41	30	buff	buff	PROPN
ftr-355	41	31	.	.	PUNCT
ftr-355	42	1	l.	l.	PROPN
ftr-355	42	2	rev	rev	PROPN
ftr-355	42	3	.	.	PROPN
ftr-355	42	4	685	685	NUM
ftr-355	42	5	(	(	PUNCT
ftr-355	42	6	1989	1989	NUM
ftr-355	42	7	)	)	PUNCT
ftr-355	42	8	.	.	PUNCT
ftr-355	43	1	as	as	SCONJ
ftr-355	43	2	compellingly	compellingly	ADV
ftr-355	43	3	documented	document	VERB
ftr-355	43	4	by	by	ADP
ftr-355	43	5	professor	professor	NOUN
ftr-355	43	6	jones	jones	PROPN
ftr-355	43	7	,	,	PUNCT
ftr-355	43	8	the	the	DET
ftr-355	43	9	transformation	transformation	NOUN
ftr-355	43	10	of	of	ADP
ftr-355	43	11	the	the	DET
ftr-355	43	12	income	income	NOUN
ftr-355	43	13	tax	tax	NOUN
ftr-355	43	14	took	take	VERB
ftr-355	43	15	place	place	NOUN
ftr-355	43	16	quickly	quickly	ADV
ftr-355	43	17	and	and	CCONJ
ftr-355	43	18	completely	completely	ADV
ftr-355	43	19	.	.	PUNCT
ftr-355	44	1	in	in	ADP
ftr-355	44	2	1942	1942	NUM
ftr-355	44	3	,	,	PUNCT
ftr-355	44	4	42	42	NUM
ftr-355	44	5	million	million	NUM
ftr-355	44	6	taxpayers	taxpayer	NOUN
ftr-355	44	7	paid	pay	VERB
ftr-355	44	8	income	income	NOUN
ftr-355	44	9	taxes	taxis	NOUN
ftr-355	44	10	in	in	ADP
ftr-355	44	11	1945	1945	NUM
ftr-355	44	12	,	,	PUNCT
ftr-355	44	13	compared	compare	VERB
ftr-355	44	14	to	to	ADP
ftr-355	44	15	7	7	NUM
ftr-355	44	16	million	million	NUM
ftr-355	44	17	in	in	ADP
ftr-355	44	18	1940	1940	NUM
ftr-355	44	19	.	.	PUNCT
ftr-355	45	1	i	i	PRON
ftr-355	45	2	d.	d.	PROPN
ftr-355	45	3	at	at	ADP
ftr-355	45	4	686	686	NUM
ftr-355	45	5	.	.	PUNCT
ftr-355	46	1	by	by	ADP
ftr-355	46	2	1943	1943	NUM
ftr-355	46	3	,	,	PUNCT
ftr-355	46	4	68.9	68.9	NUM
ftr-355	46	5	%	%	NOUN
ftr-355	46	6	of	of	ADP
ftr-355	46	7	americans	americans	PROPN
ftr-355	46	8	were	be	AUX
ftr-355	46	9	subject	subject	ADJ
ftr-355	46	10	to	to	ADP
ftr-355	46	11	the	the	DET
ftr-355	46	12	income	income	NOUN
ftr-355	46	13	tax	tax	NOUN
ftr-355	46	14	,	,	PUNCT
ftr-355	46	15	compared	compare	VERB
ftr-355	46	16	to	to	ADP
ftr-355	46	17	just	just	ADV
ftr-355	46	18	2.6	2.6	NUM
ftr-355	46	19	%	%	NOUN
ftr-355	46	20	in	in	ADP
ftr-355	46	21	1933	1933	NUM
ftr-355	46	22	.	.	PUNCT
ftr-355	47	1	i	i	PRON
ftr-355	47	2	d.	d.	PROPN
ftr-355	47	3	at	at	ADP
ftr-355	47	4	695	695	NUM
ftr-355	47	5	.	.	PUNCT
ftr-355	48	1	5	5	NUM
ftr-355	48	2	.	.	PUNCT
ftr-355	48	3	marjorie	marjorie	PROPN
ftr-355	48	4	e.	e.	PROPN
ftr-355	48	5	komhauser	komhauser	PROPN
ftr-355	48	6	,	,	PUNCT
ftr-355	48	7	the	the	DET
ftr-355	48	8	morality	morality	NOUN
ftr-355	48	9	of	of	ADP
ftr-355	48	10	money	money	NOUN
ftr-355	48	11	:	:	PUNCT
ftr-355	48	12	american	american	ADJ
ftr-355	48	13	attitudes	attitude	NOUN
ftr-355	48	14	toward	toward	ADP
ftr-355	48	15	wealth	wealth	NOUN
ftr-355	48	16	and	and	CCONJ
ftr-355	48	17	the	the	DET
ftr-355	48	18	income	income	NOUN
ftr-355	48	19	tax	tax	NOUN
ftr-355	48	20	,	,	PUNCT
ftr-355	48	21	70	70	NUM
ftr-355	48	22	ind	ind	NOUN
ftr-355	48	23	.	.	PUNCT
ftr-355	49	1	l.j	l.j	PROPN
ftr-355	49	2	.	.	PROPN
ftr-355	49	3	119	119	NUM
ftr-355	49	4	,	,	PUNCT
ftr-355	49	5	128	128	NUM
ftr-355	49	6	-	-	SYM
ftr-355	49	7	29	29	NUM
ftr-355	49	8	(	(	PUNCT
ftr-355	49	9	1994	1994	NUM
ftr-355	49	10	)	)	PUNCT
ftr-355	49	11	.	.	PUNCT
ftr-355	50	1	florida	florida	PROPN
ftr-355	50	2	tax	tax	PROPN
ftr-355	50	3	review	review	NOUN
ftr-355	50	4	argued	argue	VERB
ftr-355	50	5	that	that	SCONJ
ftr-355	50	6	those	those	PRON
ftr-355	50	7	who	who	PRON
ftr-355	50	8	work	work	VERB
ftr-355	50	9	for	for	ADP
ftr-355	50	10	a	a	DET
ftr-355	50	11	living	living	NOUN
ftr-355	50	12	have	have	VERB
ftr-355	50	13	less	less	ADJ
ftr-355	50	14	ability	ability	NOUN
ftr-355	50	15	to	to	PART
ftr-355	50	16	pay	pay	VERB
ftr-355	50	17	taxes	taxis	NOUN
ftr-355	50	18	than	than	ADP
ftr-355	50	19	those	those	PRON
ftr-355	50	20	who	who	PRON
ftr-355	50	21	live	live	VERB
ftr-355	50	22	off	off	ADP
ftr-355	50	23	accumulated	accumulate	VERB
ftr-355	50	24	capital	capital	NOUN
ftr-355	50	25	because	because	SCONJ
ftr-355	50	26	they	they	PRON
ftr-355	50	27	have	have	VERB
ftr-355	50	28	only	only	ADV
ftr-355	50	29	a	a	DET
ftr-355	50	30	finite	finite	ADJ
ftr-355	50	31	period	period	NOUN
ftr-355	50	32	of	of	ADP
ftr-355	50	33	time	time	NOUN
ftr-355	50	34	in	in	ADP
ftr-355	50	35	which	which	PRON
ftr-355	50	36	they	they	PRON
ftr-355	50	37	can	can	AUX
ftr-355	50	38	work	work	VERB
ftr-355	50	39	and	and	CCONJ
ftr-355	50	40	must	must	AUX
ftr-355	50	41	save	save	VERB
ftr-355	50	42	for	for	ADP
ftr-355	50	43	retirement	retirement	NOUN
ftr-355	50	44	and	and	CCONJ
ftr-355	50	45	illness.6	illness.6	VERB
ftr-355	50	46	a	a	DET
ftr-355	50	47	related	relate	VERB
ftr-355	50	48	argument	argument	NOUN
ftr-355	50	49	is	be	AUX
ftr-355	50	50	that	that	SCONJ
ftr-355	50	51	those	those	PRON
ftr-355	50	52	who	who	PRON
ftr-355	50	53	earn	earn	VERB
ftr-355	50	54	income	income	NOUN
ftr-355	50	55	from	from	ADP
ftr-355	50	56	labor	labor	NOUN
ftr-355	50	57	must	must	AUX
ftr-355	50	58	sacrifice	sacrifice	VERB
ftr-355	50	59	leisure	leisure	NOUN
ftr-355	50	60	,	,	PUNCT
ftr-355	50	61	and	and	CCONJ
ftr-355	50	62	therefore	therefore	ADV
ftr-355	50	63	are	be	AUX
ftr-355	50	64	less	less	ADV
ftr-355	50	65	well	well	ADV
ftr-355	50	66	off	off	ADV
ftr-355	50	67	than	than	ADP
ftr-355	50	68	those	those	PRON
ftr-355	50	69	whose	whose	DET
ftr-355	50	70	income	income	NOUN
ftr-355	50	71	is	be	AUX
ftr-355	50	72	derived	derive	VERB
ftr-355	50	73	from	from	ADP
ftr-355	50	74	capital	capital	NOUN
ftr-355	50	75	.	.	PUNCT
ftr-355	50	76	'	'	PUNCT
ftr-355	51	1	in	in	ADP
ftr-355	51	2	a	a	DET
ftr-355	51	3	remarkable	remarkable	ADJ
ftr-355	51	4	reversal	reversal	NOUN
ftr-355	51	5	from	from	ADP
ftr-355	51	6	its	its	PRON
ftr-355	51	7	historic	historic	ADJ
ftr-355	51	8	and	and	CCONJ
ftr-355	51	9	philosophical	philosophical	ADJ
ftr-355	51	10	roots	root	NOUN
ftr-355	51	11	,	,	PUNCT
ftr-355	51	12	today	today	NOUN
ftr-355	51	13	's	's	PART
ftr-355	51	14	tax	tax	NOUN
ftr-355	51	15	system	system	NOUN
ftr-355	51	16	strongly	strongly	ADV
ftr-355	51	17	prefers	prefer	VERB
ftr-355	51	18	income	income	NOUN
ftr-355	51	19	from	from	ADP
ftr-355	51	20	capital	capital	NOUN
ftr-355	51	21	over	over	ADP
ftr-355	51	22	income	income	NOUN
ftr-355	51	23	from	from	ADP
ftr-355	51	24	labor	labor	NOUN
ftr-355	51	25	.	.	PUNCT
ftr-355	52	1	this	this	PRON
ftr-355	52	2	is	be	AUX
ftr-355	52	3	most	most	ADV
ftr-355	52	4	prominently	prominently	ADV
ftr-355	52	5	evidenced	evidence	VERB
ftr-355	52	6	by	by	ADP
ftr-355	52	7	the	the	DET
ftr-355	52	8	differing	differ	VERB
ftr-355	52	9	rates	rate	NOUN
ftr-355	52	10	of	of	ADP
ftr-355	52	11	tax	tax	NOUN
ftr-355	52	12	imposed	impose	VERB
ftr-355	52	13	on	on	ADP
ftr-355	52	14	the	the	DET
ftr-355	52	15	two	two	NUM
ftr-355	52	16	categories	category	NOUN
ftr-355	52	17	of	of	ADP
ftr-355	52	18	income	income	NOUN
ftr-355	52	19	a	a	DET
ftr-355	52	20	maximum	maximum	ADJ
ftr-355	52	21	effective	effective	ADJ
ftr-355	52	22	rate	rate	NOUN
ftr-355	52	23	of	of	ADP
ftr-355	52	24	35	35	NUM
ftr-355	52	25	%	%	NOUN
ftr-355	52	26	on	on	ADP
ftr-355	52	27	earned	earn	VERB
ftr-355	52	28	income	income	NOUN
ftr-355	52	29	and	and	CCONJ
ftr-355	52	30	generally	generally	ADV
ftr-355	52	31	15	15	NUM
ftr-355	52	32	%	%	NOUN
ftr-355	52	33	on	on	ADP
ftr-355	52	34	long	long	ADJ
ftr-355	52	35	term	term	NOUN
ftr-355	52	36	capital	capital	NOUN
ftr-355	52	37	gains	gain	NOUN
ftr-355	52	38	and	and	CCONJ
ftr-355	52	39	dividends	dividend	NOUN
ftr-355	52	40	.	.	PUNCT
ftr-355	52	41	!	!	PUNCT
ftr-355	53	1	the	the	DET
ftr-355	53	2	recent	recent	ADJ
ftr-355	53	3	controversy	controversy	NOUN
ftr-355	53	4	surrounding	surround	VERB
ftr-355	53	5	huge	huge	ADJ
ftr-355	53	6	payouts	payout	NOUN
ftr-355	53	7	to	to	ADP
ftr-355	53	8	private	private	ADJ
ftr-355	53	9	equity	equity	NOUN
ftr-355	53	10	and	and	CCONJ
ftr-355	53	11	hedge	hedge	NOUN
ftr-355	53	12	fund	fund	NOUN
ftr-355	53	13	managers	manager	NOUN
ftr-355	53	14	illustrates	illustrate	VERB
ftr-355	53	15	the	the	DET
ftr-355	53	16	stakes	stake	NOUN
ftr-355	53	17	.	.	PUNCT
ftr-355	54	1	in	in	ADP
ftr-355	54	2	2006	2006	NUM
ftr-355	54	3	,	,	PUNCT
ftr-355	54	4	the	the	DET
ftr-355	54	5	top	top	ADJ
ftr-355	54	6	25	25	NUM
ftr-355	54	7	hedge	hedge	NOUN
ftr-355	54	8	fund	fund	NOUN
ftr-355	54	9	managers	manager	NOUN
ftr-355	54	10	were	be	AUX
ftr-355	54	11	reportedly	reportedly	ADV
ftr-355	54	12	paid	pay	VERB
ftr-355	54	13	an	an	DET
ftr-355	54	14	average	average	NOUN
ftr-355	54	15	of	of	ADP
ftr-355	54	16	$	$	SYM
ftr-355	54	17	570	570	NUM
ftr-355	54	18	million	million	NUM
ftr-355	54	19	,	,	PUNCT
ftr-355	54	20	with	with	ADP
ftr-355	54	21	the	the	DET
ftr-355	54	22	high	high	ADJ
ftr-355	54	23	payout	payout	NOUN
ftr-355	54	24	at	at	ADP
ftr-355	54	25	$	$	SYM
ftr-355	54	26	1.7	1.7	NUM
ftr-355	54	27	billion	billion	NUM
ftr-355	54	28	.	.	PUNCT
ftr-355	55	1	if	if	SCONJ
ftr-355	55	2	characterized	characterize	VERB
ftr-355	55	3	as	as	ADP
ftr-355	55	4	compensation	compensation	NOUN
ftr-355	55	5	from	from	ADP
ftr-355	55	6	labor	labor	NOUN
ftr-355	55	7	,	,	PUNCT
ftr-355	55	8	the	the	DET
ftr-355	55	9	payouts	payout	NOUN
ftr-355	55	10	would	would	AUX
ftr-355	55	11	be	be	AUX
ftr-355	55	12	subject	subject	ADJ
ftr-355	55	13	to	to	ADP
ftr-355	55	14	tax	tax	NOUN
ftr-355	55	15	at	at	ADP
ftr-355	55	16	35	35	NUM
ftr-355	55	17	%	%	NOUN
ftr-355	55	18	;	;	PUNCT
ftr-355	55	19	if	if	SCONJ
ftr-355	55	20	,	,	PUNCT
ftr-355	55	21	on	on	ADP
ftr-355	55	22	the	the	DET
ftr-355	55	23	other	other	ADJ
ftr-355	55	24	hand	hand	NOUN
ftr-355	55	25	,	,	PUNCT
ftr-355	55	26	treated	treat	VERB
ftr-355	55	27	as	as	ADP
ftr-355	55	28	investment	investment	NOUN
ftr-355	55	29	returns	return	NOUN
ftr-355	55	30	,	,	PUNCT
ftr-355	55	31	they	they	PRON
ftr-355	55	32	would	would	AUX
ftr-355	55	33	be	be	AUX
ftr-355	55	34	taxed	tax	VERB
ftr-355	55	35	at	at	ADP
ftr-355	55	36	a	a	DET
ftr-355	55	37	mere	mere	ADJ
ftr-355	55	38	15%.9	15%.9	NUM
ftr-355	55	39	6	6	NUM
ftr-355	55	40	.	.	SYM
ftr-355	55	41	2	2	NUM
ftr-355	55	42	john	john	PROPN
ftr-355	55	43	stuart	stuart	PROPN
ftr-355	55	44	mill	mill	PROPN
ftr-355	55	45	,	,	PUNCT
ftr-355	55	46	principles	principle	NOUN
ftr-355	55	47	of	of	ADP
ftr-355	55	48	political	political	ADJ
ftr-355	55	49	economy	economy	NOUN
ftr-355	55	50	315	315	NUM
ftr-355	55	51	(	(	PUNCT
ftr-355	55	52	the	the	DET
ftr-355	55	53	colonial	colonial	ADJ
ftr-355	55	54	press	press	NOUN
ftr-355	55	55	1899	1899	NUM
ftr-355	55	56	)	)	PUNCT
ftr-355	55	57	(	(	PUNCT
ftr-355	56	1	bk	bk	NOUN
ftr-355	56	2	.	.	PUNCT
ftr-355	57	1	v	v	NOUN
ftr-355	57	2	,	,	PUNCT
ftr-355	57	3	ch	ch	PROPN
ftr-355	57	4	ii	ii	PROPN
ftr-355	57	5	)	)	PUNCT
ftr-355	57	6	.	.	PUNCT
ftr-355	58	1	mill	mill	NOUN
ftr-355	58	2	ideally	ideally	ADV
ftr-355	58	3	would	would	AUX
ftr-355	58	4	have	have	AUX
ftr-355	58	5	exempted	exempt	VERB
ftr-355	58	6	all	all	DET
ftr-355	58	7	savings	saving	NOUN
ftr-355	58	8	from	from	ADP
ftr-355	58	9	tax	tax	NOUN
ftr-355	58	10	,	,	PUNCT
ftr-355	58	11	but	but	CCONJ
ftr-355	58	12	short	short	ADJ
ftr-355	58	13	of	of	ADP
ftr-355	58	14	that	that	PRON
ftr-355	58	15	,	,	PUNCT
ftr-355	58	16	supported	support	VERB
ftr-355	58	17	a	a	DET
ftr-355	58	18	lighter	light	ADJ
ftr-355	58	19	tax	tax	NOUN
ftr-355	58	20	on	on	ADP
ftr-355	58	21	income	income	NOUN
ftr-355	58	22	from	from	ADP
ftr-355	58	23	labor	labor	NOUN
ftr-355	58	24	than	than	ADP
ftr-355	58	25	income	income	NOUN
ftr-355	58	26	from	from	ADP
ftr-355	58	27	capital	capital	NOUN
ftr-355	58	28	.	.	PUNCT
ftr-355	59	1	see	see	VERB
ftr-355	59	2	marjorie	marjorie	PROPN
ftr-355	59	3	e.	e.	PROPN
ftr-355	59	4	kornhauser	kornhauser	PROPN
ftr-355	59	5	,	,	PUNCT
ftr-355	59	6	equality	equality	NOUN
ftr-355	59	7	,	,	PUNCT
ftr-355	59	8	liberty	liberty	NOUN
ftr-355	59	9	,	,	PUNCT
ftr-355	59	10	and	and	CCONJ
ftr-355	59	11	a	a	DET
ftr-355	59	12	fair	fair	ADJ
ftr-355	59	13	income	income	NOUN
ftr-355	59	14	tax	tax	NOUN
ftr-355	59	15	,	,	PUNCT
ftr-355	59	16	23	23	NUM
ftr-355	59	17	fordham	fordham	PROPN
ftr-355	59	18	urb	urb	PROPN
ftr-355	59	19	.	.	PUNCT
ftr-355	60	1	l.j	l.j	PROPN
ftr-355	60	2	.	.	PROPN
ftr-355	60	3	607	607	NUM
ftr-355	60	4	,	,	PUNCT
ftr-355	60	5	658	658	NUM
ftr-355	60	6	-	-	SYM
ftr-355	60	7	59	59	NUM
ftr-355	60	8	(	(	PUNCT
ftr-355	60	9	1996	1996	NUM
ftr-355	60	10	)	)	PUNCT
ftr-355	60	11	;	;	PUNCT
ftr-355	60	12	edward	edward	PROPN
ftr-355	60	13	j.	j.	PROPN
ftr-355	60	14	mccaffery	mccaffery	PROPN
ftr-355	60	15	,	,	PUNCT
ftr-355	60	16	a	a	DET
ftr-355	60	17	new	new	ADJ
ftr-355	60	18	understanding	understanding	NOUN
ftr-355	60	19	of	of	ADP
ftr-355	60	20	tax	tax	NOUN
ftr-355	60	21	,	,	PUNCT
ftr-355	60	22	103	103	NUM
ftr-355	60	23	mich	mich	X
ftr-355	60	24	.	.	PUNCT
ftr-355	61	1	l.	l.	PROPN
ftr-355	61	2	rev	rev	PROPN
ftr-355	61	3	.	.	PROPN
ftr-355	61	4	807	807	NUM
ftr-355	61	5	,	,	PUNCT
ftr-355	61	6	809	809	NUM
ftr-355	61	7	-	-	SYM
ftr-355	61	8	12	12	NUM
ftr-355	61	9	(	(	PUNCT
ftr-355	61	10	2005	2005	NUM
ftr-355	61	11	)	)	PUNCT
ftr-355	61	12	.	.	PUNCT
ftr-355	62	1	7	7	X
ftr-355	62	2	.	.	X
ftr-355	62	3	this	this	DET
ftr-355	62	4	argument	argument	NOUN
ftr-355	62	5	is	be	AUX
ftr-355	62	6	advanced	advance	VERB
ftr-355	62	7	by	by	ADP
ftr-355	62	8	the	the	DET
ftr-355	62	9	british	british	PROPN
ftr-355	62	10	mead	mead	PROPN
ftr-355	62	11	committee	committee	PROPN
ftr-355	62	12	in	in	ADP
ftr-355	62	13	its	its	PRON
ftr-355	62	14	report	report	NOUN
ftr-355	62	15	recommending	recommend	VERB
ftr-355	62	16	the	the	DET
ftr-355	62	17	adoption	adoption	NOUN
ftr-355	62	18	of	of	ADP
ftr-355	62	19	a	a	DET
ftr-355	62	20	gratuitous	gratuitous	ADJ
ftr-355	62	21	wealth	wealth	NOUN
ftr-355	62	22	transfer	transfer	NOUN
ftr-355	62	23	tax	tax	NOUN
ftr-355	62	24	.	.	PUNCT
ftr-355	63	1	see	see	VERB
ftr-355	63	2	j.	j.	PROPN
ftr-355	63	3	e.	e.	PROPN
ftr-355	63	4	meade	meade	PROPN
ftr-355	63	5	,	,	PUNCT
ftr-355	63	6	institute	institute	NOUN
ftr-355	63	7	for	for	ADP
ftr-355	63	8	fiscal	fiscal	ADJ
ftr-355	63	9	studies	study	NOUN
ftr-355	63	10	,	,	PUNCT
ftr-355	63	11	the	the	DET
ftr-355	63	12	structure	structure	NOUN
ftr-355	63	13	and	and	CCONJ
ftr-355	63	14	reform	reform	NOUN
ftr-355	63	15	of	of	ADP
ftr-355	63	16	direct	direct	ADJ
ftr-355	63	17	taxation	taxation	NOUN
ftr-355	63	18	350	350	NUM
ftr-355	63	19	(	(	PUNCT
ftr-355	63	20	1978	1978	NUM
ftr-355	63	21	)	)	PUNCT
ftr-355	64	1	[	[	X
ftr-355	64	2	hereinafter	hereinafter	NOUN
ftr-355	64	3	meade	meade	NOUN
ftr-355	64	4	report	report	PROPN
ftr-355	64	5	]	]	X
ftr-355	64	6	.	.	PUNCT
ftr-355	65	1	though	though	SCONJ
ftr-355	65	2	describing	describe	VERB
ftr-355	65	3	the	the	DET
ftr-355	65	4	meade	meade	PROPN
ftr-355	65	5	report	report	NOUN
ftr-355	65	6	as	as	SCONJ
ftr-355	65	7	"	"	PUNCT
ftr-355	65	8	distinguished	distinguished	ADJ
ftr-355	65	9	,	,	PUNCT
ftr-355	65	10	"	"	PUNCT
ftr-355	65	11	professor	professor	PROPN
ftr-355	65	12	eric	eric	PROPN
ftr-355	65	13	rakowski	rakowski	PROPN
ftr-355	65	14	dismisses	dismiss	VERB
ftr-355	65	15	this	this	DET
ftr-355	65	16	argument	argument	NOUN
ftr-355	65	17	as	as	ADP
ftr-355	65	18	"	"	PUNCT
ftr-355	65	19	not	not	PART
ftr-355	65	20	worth	worth	ADJ
ftr-355	65	21	lingering	linger	VERB
ftr-355	65	22	over	over	ADP
ftr-355	65	23	.	.	PUNCT
ftr-355	65	24	"	"	PUNCT
ftr-355	66	1	eric	eric	PROPN
ftr-355	66	2	rakowski	rakowski	PROPN
ftr-355	66	3	,	,	PUNCT
ftr-355	66	4	can	can	AUX
ftr-355	66	5	wealth	wealth	NOUN
ftr-355	66	6	taxes	taxis	NOUN
ftr-355	66	7	be	be	AUX
ftr-355	66	8	justified	justify	VERB
ftr-355	66	9	,	,	PUNCT
ftr-355	66	10	53	53	NUM
ftr-355	66	11	tax	tax	NOUN
ftr-355	66	12	l.	l.	PROPN
ftr-355	66	13	rev	rev	PROPN
ftr-355	66	14	.	.	PROPN
ftr-355	66	15	263	263	NUM
ftr-355	66	16	,	,	PUNCT
ftr-355	66	17	334	334	NUM
ftr-355	66	18	,	,	PUNCT
ftr-355	66	19	358	358	NUM
ftr-355	66	20	(	(	PUNCT
ftr-355	66	21	2000	2000	NUM
ftr-355	66	22	)	)	PUNCT
ftr-355	66	23	.	.	PUNCT
ftr-355	67	1	8	8	X
ftr-355	67	2	.	.	X
ftr-355	67	3	irc	irc	PROPN
ftr-355	67	4	§	§	PROPN
ftr-355	67	5	1	1	NUM
ftr-355	67	6	.	.	PUNCT
ftr-355	68	1	some	some	DET
ftr-355	68	2	forms	form	NOUN
ftr-355	68	3	of	of	ADP
ftr-355	68	4	income	income	NOUN
ftr-355	68	5	from	from	ADP
ftr-355	68	6	capital	capital	NOUN
ftr-355	68	7	,	,	PUNCT
ftr-355	68	8	such	such	ADJ
ftr-355	68	9	as	as	ADP
ftr-355	68	10	interest	interest	NOUN
ftr-355	68	11	,	,	PUNCT
ftr-355	68	12	rents	rent	NOUN
ftr-355	68	13	and	and	CCONJ
ftr-355	68	14	royalties	royalty	NOUN
ftr-355	68	15	,	,	PUNCT
ftr-355	68	16	are	be	AUX
ftr-355	68	17	taxed	tax	VERB
ftr-355	68	18	at	at	ADP
ftr-355	68	19	the	the	DET
ftr-355	68	20	same	same	ADJ
ftr-355	68	21	rates	rate	NOUN
ftr-355	68	22	as	as	SCONJ
ftr-355	68	23	earned	earn	VERB
ftr-355	68	24	income	income	NOUN
ftr-355	68	25	.	.	PUNCT
ftr-355	69	1	in	in	ADP
ftr-355	69	2	addition	addition	NOUN
ftr-355	69	3	,	,	PUNCT
ftr-355	69	4	the	the	DET
ftr-355	69	5	15	15	NUM
ftr-355	69	6	%	%	NOUN
ftr-355	69	7	tax	tax	NOUN
ftr-355	69	8	rate	rate	NOUN
ftr-355	69	9	on	on	ADP
ftr-355	69	10	dividends	dividend	NOUN
ftr-355	69	11	is	be	AUX
ftr-355	69	12	scheduled	schedule	VERB
ftr-355	69	13	to	to	PART
ftr-355	69	14	expire	expire	VERB
ftr-355	69	15	on	on	ADP
ftr-355	69	16	dec	dec	PROPN
ftr-355	69	17	.	.	PROPN
ftr-355	69	18	31	31	NUM
ftr-355	69	19	,	,	PUNCT
ftr-355	69	20	2010	2010	NUM
ftr-355	69	21	.	.	PUNCT
ftr-355	70	1	economic	economic	ADJ
ftr-355	70	2	growth	growth	NOUN
ftr-355	70	3	and	and	CCONJ
ftr-355	70	4	tax	tax	NOUN
ftr-355	70	5	relieve	relieve	NOUN
ftr-355	70	6	reconciliation	reconciliation	NOUN
ftr-355	70	7	act	act	NOUN
ftr-355	70	8	of	of	ADP
ftr-355	70	9	2001	2001	NUM
ftr-355	70	10	,	,	PUNCT
ftr-355	70	11	p.l	p.l	PROPN
ftr-355	70	12	.	.	PROPN
ftr-355	70	13	107	107	NUM
ftr-355	70	14	-	-	SYM
ftr-355	70	15	16	16	NUM
ftr-355	70	16	,	,	PUNCT
ftr-355	70	17	§	§	PROPN
ftr-355	70	18	901(a)-(b	901(a)-(b	NUM
ftr-355	70	19	)	)	PUNCT
ftr-355	70	20	,	,	PUNCT
ftr-355	70	21	115	115	NUM
ftr-355	70	22	stat	stat	NOUN
ftr-355	70	23	.	.	PUNCT
ftr-355	71	1	38	38	NUM
ftr-355	71	2	(	(	PUNCT
ftr-355	71	3	2002	2002	NUM
ftr-355	71	4	)	)	PUNCT
ftr-355	71	5	.	.	PUNCT
ftr-355	72	1	9	9	X
ftr-355	72	2	.	.	X
ftr-355	72	3	see	see	VERB
ftr-355	72	4	lee	lee	PROPN
ftr-355	72	5	a.	a.	PROPN
ftr-355	72	6	sheppard	sheppard	PROPN
ftr-355	72	7	,	,	PUNCT
ftr-355	72	8	blackstone	blackstone	NOUN
ftr-355	72	9	proves	prove	VERB
ftr-355	72	10	carried	carry	VERB
ftr-355	72	11	interests	interest	NOUN
ftr-355	72	12	can	can	AUX
ftr-355	72	13	be	be	AUX
ftr-355	72	14	valued	value	VERB
ftr-355	72	15	,	,	PUNCT
ftr-355	72	16	115	115	NUM
ftr-355	72	17	tax	tax	NOUN
ftr-355	72	18	notes	note	NOUN
ftr-355	72	19	1236	1236	NUM
ftr-355	72	20	(	(	PUNCT
ftr-355	72	21	june	june	PROPN
ftr-355	72	22	25	25	NUM
ftr-355	72	23	,	,	PUNCT
ftr-355	72	24	2007	2007	NUM
ftr-355	72	25	)	)	PUNCT
ftr-355	72	26	.	.	PUNCT
ftr-355	73	1	ms	ms	PROPN
ftr-355	73	2	.	.	PROPN
ftr-355	73	3	sheppard	sheppard	PROPN
ftr-355	73	4	reports	report	VERB
ftr-355	73	5	that	that	SCONJ
ftr-355	73	6	the	the	DET
ftr-355	73	7	top	top	ADJ
ftr-355	73	8	25	25	NUM
ftr-355	73	9	hedge	hedge	NOUN
ftr-355	73	10	fund	fund	NOUN
ftr-355	73	11	managers	manager	NOUN
ftr-355	73	12	were	be	AUX
ftr-355	73	13	paid	pay	VERB
ftr-355	73	14	an	an	DET
ftr-355	73	15	average	average	NOUN
ftr-355	73	16	of	of	ADP
ftr-355	73	17	$	$	SYM
ftr-355	73	18	570	570	NUM
ftr-355	73	19	million	million	NUM
ftr-355	73	20	in	in	ADP
ftr-355	73	21	2006	2006	NUM
ftr-355	73	22	,	,	PUNCT
ftr-355	73	23	with	with	ADP
ftr-355	73	24	the	the	DET
ftr-355	73	25	high	high	ADJ
ftr-355	73	26	payout	payout	NOUN
ftr-355	73	27	at	at	ADP
ftr-355	73	28	$	$	SYM
ftr-355	73	29	1.7	1.7	NUM
ftr-355	73	30	billion	billion	NUM
ftr-355	73	31	,	,	PUNCT
ftr-355	73	32	and	and	CCONJ
ftr-355	73	33	argues	argue	VERB
ftr-355	73	34	that	that	SCONJ
ftr-355	73	35	the	the	DET
ftr-355	73	36	payouts	payout	NOUN
ftr-355	73	37	ought	ought	AUX
ftr-355	73	38	to	to	PART
ftr-355	73	39	be	be	AUX
ftr-355	73	40	taxed	tax	VERB
ftr-355	73	41	at	at	ADP
ftr-355	73	42	ordinary	ordinary	ADJ
ftr-355	73	43	income	income	NOUN
ftr-355	73	44	rates	rate	NOUN
ftr-355	73	45	as	as	ADP
ftr-355	73	46	compensation	compensation	NOUN
ftr-355	73	47	,	,	PUNCT
ftr-355	73	48	rather	rather	ADV
ftr-355	73	49	than	than	ADP
ftr-355	73	50	at	at	ADP
ftr-355	73	51	capital	capital	NOUN
ftr-355	73	52	gains	gain	NOUN
ftr-355	73	53	rates	rate	NOUN
ftr-355	73	54	as	as	ADP
ftr-355	73	55	a	a	DET
ftr-355	73	56	"	"	PUNCT
ftr-355	73	57	carried	carry	VERB
ftr-355	73	58	interest	interest	NOUN
ftr-355	73	59	"	"	PUNCT
ftr-355	73	60	(	(	PUNCT
ftr-355	73	61	a	a	DET
ftr-355	73	62	speculative	speculative	ADJ
ftr-355	73	63	profits	profit	NOUN
ftr-355	73	64	interest	interest	NOUN
ftr-355	73	65	in	in	ADP
ftr-355	73	66	a	a	DET
ftr-355	73	67	partnership	partnership	NOUN
ftr-355	73	68	)	)	PUNCT
ftr-355	73	69	.	.	PUNCT
ftr-355	74	1	she	she	PRON
ftr-355	74	2	notes	note	VERB
ftr-355	74	3	that	that	SCONJ
ftr-355	74	4	former	former	ADJ
ftr-355	74	5	treasury	treasury	PROPN
ftr-355	74	6	secretary	secretary	PROPN
ftr-355	74	7	robert	robert	PROPN
ftr-355	74	8	rubin	rubin	PROPN
ftr-355	74	9	,	,	PUNCT
ftr-355	74	10	and	and	CCONJ
ftr-355	74	11	even	even	ADV
ftr-355	74	12	the	the	DET
ftr-355	74	13	"	"	PUNCT
ftr-355	74	14	notoriously	notoriously	ADV
ftr-355	74	15	antitax	antitax	ADJ
ftr-355	74	16	"	"	PUNCT
ftr-355	74	17	economist	economist	NOUN
ftr-355	74	18	magazine	magazine	NOUN
ftr-355	74	19	,	,	PUNCT
ftr-355	74	20	endorse	endorse	VERB
ftr-355	74	21	this	this	DET
ftr-355	74	22	view	view	NOUN
ftr-355	74	23	.	.	PUNCT
ftr-355	75	1	see	see	VERB
ftr-355	75	2	victor	victor	PROPN
ftr-355	75	3	fleischer	fleischer	PROPN
ftr-355	75	4	,	,	PUNCT
ftr-355	75	5	two	two	NUM
ftr-355	75	6	and	and	CCONJ
ftr-355	75	7	twenty	twenty	NUM
ftr-355	75	8	:	:	PUNCT
ftr-355	75	9	taxing	tax	VERB
ftr-355	75	10	partnership	partnership	NOUN
ftr-355	75	11	profits	profit	NOUN
ftr-355	75	12	in	in	ADP
ftr-355	75	13	private	private	ADJ
ftr-355	75	14	equity	equity	NOUN
ftr-355	75	15	funds	fund	NOUN
ftr-355	75	16	,	,	PUNCT
ftr-355	75	17	83	83	NUM
ftr-355	75	18	n.y.u	n.y.u	NOUN
ftr-355	75	19	.	.	PUNCT
ftr-355	76	1	l.	l.	PROPN
ftr-355	76	2	rev	rev	PROPN
ftr-355	76	3	.	.	PROPN
ftr-355	76	4	1	1	NUM
ftr-355	76	5	(	(	PUNCT
ftr-355	76	6	2008	2008	NUM
ftr-355	76	7	)	)	PUNCT
ftr-355	76	8	(	(	PUNCT
ftr-355	76	9	arguing	argue	VERB
ftr-355	76	10	against	against	ADP
ftr-355	76	11	capital	capital	NOUN
ftr-355	76	12	gain	gain	NOUN
ftr-355	76	13	treatment	treatment	NOUN
ftr-355	76	14	of	of	ADP
ftr-355	76	15	carried	carry	VERB
ftr-355	76	16	interests	interest	NOUN
ftr-355	76	17	)	)	PUNCT
ftr-355	76	18	;	;	PUNCT
ftr-355	76	19	david	david	PROPN
ftr-355	76	20	a.	a.	PROPN
ftr-355	76	21	weisbach	weisbach	PROPN
ftr-355	76	22	,	,	PUNCT
ftr-355	76	23	professor	professor	NOUN
ftr-355	76	24	says	say	VERB
ftr-355	76	25	carried	carry	VERB
ftr-355	76	26	interest	interest	NOUN
ftr-355	76	27	318	318	NUM
ftr-355	76	28	[	[	X
ftr-355	76	29	vol	vol	NOUN
ftr-355	76	30	.	.	PUNCT
ftr-355	77	1	10:3	10:3	NUM
ftr-355	77	2	2010	2010	NUM
ftr-355	77	3	]	]	PUNCT
ftr-355	77	4	investment	investment	NOUN
ftr-355	77	5	income	income	NOUN
ftr-355	77	6	withholding	withhold	VERB
ftr-355	77	7	in	in	ADP
ftr-355	77	8	the	the	DET
ftr-355	77	9	united	united	PROPN
ftr-355	77	10	states	states	PROPN
ftr-355	77	11	and	and	CCONJ
ftr-355	77	12	germany	germany	PROPN
ftr-355	77	13	319	319	NUM
ftr-355	78	1	the	the	DET
ftr-355	78	2	other	other	ADJ
ftr-355	78	3	most	most	ADV
ftr-355	78	4	prominent	prominent	ADJ
ftr-355	78	5	difference	difference	NOUN
ftr-355	78	6	in	in	ADP
ftr-355	78	7	the	the	DET
ftr-355	78	8	treatment	treatment	NOUN
ftr-355	78	9	of	of	ADP
ftr-355	78	10	income	income	NOUN
ftr-355	78	11	from	from	ADP
ftr-355	78	12	capital	capital	NOUN
ftr-355	78	13	and	and	CCONJ
ftr-355	78	14	income	income	NOUN
ftr-355	78	15	from	from	ADP
ftr-355	78	16	labor	labor	NOUN
ftr-355	78	17	is	be	AUX
ftr-355	78	18	that	that	SCONJ
ftr-355	78	19	the	the	DET
ftr-355	78	20	latter	latter	NOUN
ftr-355	78	21	is	be	AUX
ftr-355	78	22	subject	subject	ADJ
ftr-355	78	23	to	to	ADP
ftr-355	78	24	additional	additional	ADJ
ftr-355	78	25	taxes	taxis	NOUN
ftr-355	78	26	under	under	ADP
ftr-355	78	27	the	the	DET
ftr-355	78	28	federal	federal	ADJ
ftr-355	78	29	insurance	insurance	NOUN
ftr-355	78	30	contribution	contribution	NOUN
ftr-355	78	31	act.o	act.o	PROPN
ftr-355	78	32	these	these	DET
ftr-355	78	33	payroll	payroll	NOUN
ftr-355	78	34	taxes	taxis	NOUN
ftr-355	78	35	,	,	PUNCT
ftr-355	78	36	intended	intend	VERB
ftr-355	78	37	to	to	PART
ftr-355	78	38	fund	fund	VERB
ftr-355	78	39	social	social	ADJ
ftr-355	78	40	security	security	NOUN
ftr-355	78	41	and	and	CCONJ
ftr-355	78	42	medicare	medicare	PROPN
ftr-355	78	43	,	,	PUNCT
ftr-355	78	44	have	have	AUX
ftr-355	78	45	been	be	AUX
ftr-355	78	46	called	call	VERB
ftr-355	78	47	the	the	DET
ftr-355	78	48	"	"	PUNCT
ftr-355	78	49	neglected	neglect	VERB
ftr-355	78	50	stepchild	stepchild	NOUN
ftr-355	78	51	of	of	ADP
ftr-355	78	52	policy	policy	NOUN
ftr-355	78	53	analysis	analysis	NOUN
ftr-355	78	54	,	,	PUNCT
ftr-355	78	55	"	"	PUNCT
ftr-355	78	56	often	often	ADV
ftr-355	78	57	ignored	ignore	VERB
ftr-355	78	58	because	because	SCONJ
ftr-355	78	59	academics	academic	NOUN
ftr-355	78	60	and	and	CCONJ
ftr-355	78	61	policymakers	policymaker	NOUN
ftr-355	78	62	find	find	VERB
ftr-355	78	63	them	they	PRON
ftr-355	78	64	conceptually	conceptually	ADV
ftr-355	78	65	uninteresting	uninteresting	ADJ
ftr-355	78	66	or	or	CCONJ
ftr-355	78	67	dislikeably	dislikeably	ADV
ftr-355	78	68	regressive	regressive	ADJ
ftr-355	78	69	.	.	PUNCT
ftr-355	78	70	"	"	PUNCT
ftr-355	79	1	however	however	ADV
ftr-355	79	2	,	,	PUNCT
ftr-355	79	3	it	it	PRON
ftr-355	79	4	is	be	AUX
ftr-355	79	5	becoming	become	VERB
ftr-355	79	6	increasingly	increasingly	ADV
ftr-355	79	7	hard	hard	ADJ
ftr-355	79	8	to	to	PART
ftr-355	79	9	ignore	ignore	VERB
ftr-355	79	10	their	their	PRON
ftr-355	79	11	impact	impact	NOUN
ftr-355	79	12	.	.	PUNCT
ftr-355	80	1	in	in	ADP
ftr-355	80	2	2008	2008	NUM
ftr-355	80	3	,	,	PUNCT
ftr-355	80	4	payroll	payroll	NOUN
ftr-355	80	5	taxes	taxis	NOUN
ftr-355	80	6	accounted	account	VERB
ftr-355	80	7	for	for	ADP
ftr-355	80	8	36	36	NUM
ftr-355	80	9	%	%	NOUN
ftr-355	80	10	of	of	ADP
ftr-355	80	11	total	total	ADJ
ftr-355	80	12	federal	federal	ADJ
ftr-355	80	13	receipts	receipt	NOUN
ftr-355	80	14	,	,	PUNCT
ftr-355	80	15	2	2	NUM
ftr-355	80	16	and	and	CCONJ
ftr-355	80	17	,	,	PUNCT
ftr-355	80	18	as	as	ADP
ftr-355	80	19	of	of	ADP
ftr-355	80	20	1999	1999	NUM
ftr-355	80	21	,	,	PUNCT
ftr-355	80	22	almost	almost	ADV
ftr-355	80	23	two	two	NUM
ftr-355	80	24	-	-	PUNCT
ftr-355	80	25	thirds	third	NOUN
ftr-355	80	26	of	of	ADP
ftr-355	80	27	families	family	NOUN
ftr-355	80	28	paid	pay	VERB
ftr-355	80	29	more	more	ADJ
ftr-355	80	30	in	in	ADP
ftr-355	80	31	payroll	payroll	NOUN
ftr-355	80	32	taxes	taxis	NOUN
ftr-355	80	33	than	than	ADP
ftr-355	80	34	in	in	ADP
ftr-355	80	35	income	income	NOUN
ftr-355	80	36	taxes	taxis	NOUN
ftr-355	80	37	.	.	PUNCT
ftr-355	81	1	payroll	payroll	NOUN
ftr-355	81	2	taxes	taxis	NOUN
ftr-355	81	3	contribute	contribute	VERB
ftr-355	81	4	significantly	significantly	ADV
ftr-355	81	5	to	to	ADP
ftr-355	81	6	the	the	DET
ftr-355	81	7	heavy	heavy	ADJ
ftr-355	81	8	tax	tax	NOUN
ftr-355	81	9	burden	burden	NOUN
ftr-355	81	10	on	on	ADP
ftr-355	81	11	income	income	NOUN
ftr-355	81	12	from	from	ADP
ftr-355	81	13	labor	labor	NOUN
ftr-355	81	14	.	.	PUNCT
ftr-355	82	1	income	income	NOUN
ftr-355	82	2	from	from	ADP
ftr-355	82	3	capital	capital	NOUN
ftr-355	82	4	is	be	AUX
ftr-355	82	5	treated	treat	VERB
ftr-355	82	6	favorably	favorably	ADV
ftr-355	82	7	in	in	ADP
ftr-355	82	8	a	a	DET
ftr-355	82	9	variety	variety	NOUN
ftr-355	82	10	of	of	ADP
ftr-355	82	11	other	other	ADJ
ftr-355	82	12	ways.14	ways.14	PROPN
ftr-355	82	13	for	for	ADP
ftr-355	82	14	example	example	NOUN
ftr-355	82	15	,	,	PUNCT
ftr-355	82	16	the	the	DET
ftr-355	82	17	tax	tax	NOUN
ftr-355	82	18	on	on	ADP
ftr-355	82	19	capital	capital	NOUN
ftr-355	82	20	gains	gain	NOUN
ftr-355	82	21	is	be	AUX
ftr-355	82	22	deferred	defer	VERB
ftr-355	82	23	until	until	ADP
ftr-355	82	24	the	the	DET
ftr-355	82	25	occurrence	occurrence	NOUN
ftr-355	82	26	of	of	ADP
ftr-355	82	27	a	a	DET
ftr-355	82	28	realization	realization	NOUN
ftr-355	82	29	event	event	NOUN
ftr-355	82	30	,	,	PUNCT
ftr-355	82	31	further	far	ADV
ftr-355	82	32	lowering	lower	VERB
ftr-355	82	33	the	the	DET
ftr-355	82	34	effective	effective	ADJ
ftr-355	82	35	rate	rate	NOUN
ftr-355	82	36	of	of	ADP
ftr-355	82	37	tax	tax	NOUN
ftr-355	82	38	.	.	PUNCT
ftr-355	83	1	if	if	SCONJ
ftr-355	83	2	an	an	DET
ftr-355	83	3	appreciated	appreciated	ADJ
ftr-355	83	4	asset	asset	NOUN
ftr-355	83	5	is	be	AUX
ftr-355	83	6	held	hold	VERB
ftr-355	83	7	until	until	ADP
ftr-355	83	8	death	death	NOUN
ftr-355	83	9	,	,	PUNCT
ftr-355	83	10	the	the	DET
ftr-355	83	11	tax	tax	NOUN
ftr-355	83	12	is	be	AUX
ftr-355	83	13	entirely	entirely	ADV
ftr-355	83	14	eliminated	eliminate	VERB
ftr-355	83	15	.	.	PUNCT
ftr-355	84	1	5	5	NUM
ftr-355	84	2	gains	gain	NOUN
ftr-355	84	3	realized	realize	VERB
ftr-355	84	4	on	on	ADP
ftr-355	84	5	legislation	legislation	NOUN
ftr-355	84	6	is	be	AUX
ftr-355	84	7	misguided	misguided	ADJ
ftr-355	84	8	,	,	PUNCT
ftr-355	84	9	116	116	NUM
ftr-355	84	10	tax	tax	NOUN
ftr-355	84	11	notes	note	NOUN
ftr-355	84	12	505	505	NUM
ftr-355	84	13	(	(	PUNCT
ftr-355	84	14	aug	aug	PROPN
ftr-355	84	15	.	.	PROPN
ftr-355	84	16	6	6	NUM
ftr-355	84	17	,	,	PUNCT
ftr-355	84	18	2007	2007	NUM
ftr-355	84	19	)	)	PUNCT
ftr-355	84	20	(	(	PUNCT
ftr-355	84	21	arguing	argue	VERB
ftr-355	84	22	for	for	ADP
ftr-355	84	23	capital	capital	NOUN
ftr-355	84	24	gain	gain	NOUN
ftr-355	84	25	treatment	treatment	NOUN
ftr-355	84	26	of	of	ADP
ftr-355	84	27	carried	carry	VERB
ftr-355	84	28	interests	interest	NOUN
ftr-355	84	29	)	)	PUNCT
ftr-355	84	30	.	.	PUNCT
ftr-355	85	1	10	10	NUM
ftr-355	85	2	.	.	PUNCT
ftr-355	86	1	federal	federal	ADJ
ftr-355	86	2	insurance	insurance	PROPN
ftr-355	86	3	contributions	contribution	NOUN
ftr-355	86	4	act	act	PROPN
ftr-355	86	5	,	,	PUNCT
ftr-355	86	6	irc	irc	ADV
ftr-355	86	7	§	§	PROPN
ftr-355	86	8	§	§	PROPN
ftr-355	86	9	3101	3101	NUM
ftr-355	86	10	-	-	SYM
ftr-355	86	11	3128	3128	NUM
ftr-355	86	12	[	[	X
ftr-355	86	13	hereinafter	hereinafter	NOUN
ftr-355	86	14	,	,	PUNCT
ftr-355	86	15	fica	fica	PROPN
ftr-355	86	16	]	]	PUNCT
ftr-355	86	17	.	.	PUNCT
ftr-355	87	1	fica	fica	PROPN
ftr-355	87	2	imposes	impose	VERB
ftr-355	87	3	a	a	DET
ftr-355	87	4	tax	tax	NOUN
ftr-355	87	5	of	of	ADP
ftr-355	87	6	6.2	6.2	NUM
ftr-355	87	7	%	%	NOUN
ftr-355	87	8	on	on	ADP
ftr-355	87	9	wages	wage	NOUN
ftr-355	87	10	up	up	ADP
ftr-355	87	11	to	to	PART
ftr-355	87	12	$	$	SYM
ftr-355	87	13	102,000	102,000	NUM
ftr-355	87	14	(	(	PUNCT
ftr-355	87	15	in	in	ADP
ftr-355	87	16	2008	2008	NUM
ftr-355	87	17	)	)	PUNCT
ftr-355	87	18	and	and	CCONJ
ftr-355	87	19	an	an	DET
ftr-355	87	20	additional	additional	ADJ
ftr-355	87	21	1.45	1.45	NUM
ftr-355	87	22	%	%	NOUN
ftr-355	87	23	with	with	ADP
ftr-355	87	24	no	no	DET
ftr-355	87	25	cap	cap	NOUN
ftr-355	87	26	.	.	PUNCT
ftr-355	88	1	irc	irc	PROPN
ftr-355	88	2	§	§	NOUN
ftr-355	88	3	§	§	NOUN
ftr-355	88	4	3101	3101	NUM
ftr-355	88	5	,	,	PUNCT
ftr-355	88	6	3111	3111	NUM
ftr-355	88	7	.	.	PUNCT
ftr-355	89	1	see	see	VERB
ftr-355	89	2	generally	generally	ADV
ftr-355	89	3	,	,	PUNCT
ftr-355	89	4	deborah	deborah	PROPN
ftr-355	89	5	a.	a.	NOUN
ftr-355	89	6	geier	geier	PROPN
ftr-355	89	7	,	,	PUNCT
ftr-355	89	8	integrating	integrate	VERB
ftr-355	89	9	the	the	DET
ftr-355	89	10	tax	tax	NOUN
ftr-355	89	11	burdens	burden	NOUN
ftr-355	89	12	of	of	ADP
ftr-355	89	13	the	the	DET
ftr-355	89	14	federal	federal	ADJ
ftr-355	89	15	income	income	NOUN
ftr-355	89	16	and	and	CCONJ
ftr-355	89	17	payroll	payroll	NOUN
ftr-355	89	18	taxes	taxis	NOUN
ftr-355	89	19	on	on	ADP
ftr-355	89	20	labor	labor	NOUN
ftr-355	89	21	income	income	NOUN
ftr-355	89	22	,	,	PUNCT
ftr-355	89	23	22	22	NUM
ftr-355	89	24	va	va	NOUN
ftr-355	89	25	.	.	PUNCT
ftr-355	90	1	tax	tax	PROPN
ftr-355	90	2	rev	rev	PROPN
ftr-355	90	3	.	.	PROPN
ftr-355	90	4	1	1	NUM
ftr-355	90	5	(	(	PUNCT
ftr-355	90	6	2002	2002	NUM
ftr-355	90	7	)	)	PUNCT
ftr-355	90	8	.	.	PUNCT
ftr-355	91	1	11	11	NUM
ftr-355	91	2	.	.	PUNCT
ftr-355	92	1	patricia	patricia	PROPN
ftr-355	92	2	e.	e.	PROPN
ftr-355	92	3	dilley	dilley	PROPN
ftr-355	92	4	,	,	PUNCT
ftr-355	92	5	breaking	break	VERB
ftr-355	92	6	the	the	DET
ftr-355	92	7	glass	glass	NOUN
ftr-355	92	8	slipper	slipper	NOUN
ftr-355	92	9	reflections	reflection	NOUN
ftr-355	92	10	on	on	ADP
ftr-355	92	11	the	the	DET
ftr-355	92	12	selfemployment	selfemployment	NOUN
ftr-355	92	13	tax	tax	NOUN
ftr-355	92	14	,	,	PUNCT
ftr-355	92	15	54	54	NUM
ftr-355	92	16	tax	tax	NOUN
ftr-355	92	17	law	law	NOUN
ftr-355	92	18	.	.	PUNCT
ftr-355	93	1	65	65	NUM
ftr-355	93	2	,	,	PUNCT
ftr-355	93	3	65	65	NUM
ftr-355	93	4	(	(	PUNCT
ftr-355	93	5	2000	2000	NUM
ftr-355	93	6	)	)	PUNCT
ftr-355	93	7	.	.	PUNCT
ftr-355	94	1	12	12	NUM
ftr-355	94	2	.	.	PUNCT
ftr-355	95	1	congressional	congressional	ADJ
ftr-355	95	2	budget	budget	NOUN
ftr-355	95	3	office	office	NOUN
ftr-355	95	4	,	,	PUNCT
ftr-355	95	5	budget	budget	NOUN
ftr-355	95	6	and	and	CCONJ
ftr-355	95	7	economic	economic	ADJ
ftr-355	95	8	outlook	outlook	NOUN
ftr-355	95	9	:	:	PUNCT
ftr-355	95	10	fiscal	fiscal	ADJ
ftr-355	95	11	years	year	NOUN
ftr-355	95	12	2009	2009	NUM
ftr-355	95	13	to	to	ADP
ftr-355	95	14	2019	2019	NUM
ftr-355	95	15	,	,	PUNCT
ftr-355	95	16	at	at	ADP
ftr-355	95	17	16	16	NUM
ftr-355	95	18	,	,	PUNCT
ftr-355	95	19	table	table	NOUN
ftr-355	95	20	5	5	NUM
ftr-355	95	21	(	(	PUNCT
ftr-355	95	22	2009	2009	NUM
ftr-355	95	23	)	)	PUNCT
ftr-355	95	24	.	.	PUNCT
ftr-355	96	1	13	13	NUM
ftr-355	96	2	.	.	PUNCT
ftr-355	97	1	andrew	andrew	PROPN
ftr-355	97	2	mitrusi	mitrusi	PROPN
ftr-355	97	3	&	&	CCONJ
ftr-355	97	4	james	james	PROPN
ftr-355	97	5	poterba	poterba	PROPN
ftr-355	97	6	,	,	PUNCT
ftr-355	97	7	the	the	DET
ftr-355	97	8	changing	change	VERB
ftr-355	97	9	importance	importance	NOUN
ftr-355	97	10	of	of	ADP
ftr-355	97	11	income	income	NOUN
ftr-355	97	12	and	and	CCONJ
ftr-355	97	13	payroll	payroll	NOUN
ftr-355	97	14	taxes	taxis	NOUN
ftr-355	97	15	on	on	ADP
ftr-355	97	16	u.s	u.s	PROPN
ftr-355	97	17	.	.	PROPN
ftr-355	97	18	families	family	NOUN
ftr-355	97	19	,	,	PUNCT
ftr-355	97	20	15	15	NUM
ftr-355	97	21	tax	tax	NOUN
ftr-355	97	22	pol'y	pol'y	NOUN
ftr-355	97	23	&	&	CCONJ
ftr-355	97	24	econ	econ	PROPN
ftr-355	97	25	.	.	PUNCT
ftr-355	98	1	95	95	NUM
ftr-355	98	2	,	,	PUNCT
ftr-355	98	3	101	101	NUM
ftr-355	98	4	(	(	PUNCT
ftr-355	98	5	2001	2001	NUM
ftr-355	98	6	)	)	PUNCT
ftr-355	98	7	.	.	PUNCT
ftr-355	99	1	14	14	NUM
ftr-355	99	2	.	.	PUNCT
ftr-355	100	1	see	see	VERB
ftr-355	100	2	generally	generally	ADV
ftr-355	100	3	william	william	PROPN
ftr-355	100	4	j.	j.	PROPN
ftr-355	100	5	turnier	turnier	PROPN
ftr-355	100	6	,	,	PUNCT
ftr-355	100	7	theory	theory	NOUN
ftr-355	100	8	meets	meet	VERB
ftr-355	100	9	reality	reality	NOUN
ftr-355	100	10	:	:	PUNCT
ftr-355	100	11	the	the	DET
ftr-355	100	12	case	case	NOUN
ftr-355	100	13	of	of	ADP
ftr-355	100	14	the	the	DET
ftr-355	100	15	double	double	ADJ
ftr-355	100	16	tax	tax	NOUN
ftr-355	100	17	on	on	ADP
ftr-355	100	18	material	material	NOUN
ftr-355	100	19	capital	capital	NOUN
ftr-355	100	20	,	,	PUNCT
ftr-355	100	21	27	27	NUM
ftr-355	100	22	va	va	NOUN
ftr-355	100	23	.	.	PUNCT
ftr-355	101	1	tax	tax	PROPN
ftr-355	101	2	rev	rev	PROPN
ftr-355	101	3	.	.	PROPN
ftr-355	101	4	83	83	NUM
ftr-355	101	5	(	(	PUNCT
ftr-355	101	6	2007	2007	NUM
ftr-355	101	7	)	)	PUNCT
ftr-355	101	8	(	(	PUNCT
ftr-355	101	9	detailing	detail	VERB
ftr-355	101	10	comprehensively	comprehensively	ADV
ftr-355	101	11	ways	way	NOUN
ftr-355	101	12	in	in	ADP
ftr-355	101	13	which	which	PRON
ftr-355	101	14	income	income	NOUN
ftr-355	101	15	from	from	ADP
ftr-355	101	16	capital	capital	NOUN
ftr-355	101	17	and	and	CCONJ
ftr-355	101	18	income	income	NOUN
ftr-355	101	19	from	from	ADP
ftr-355	101	20	labor	labor	NOUN
ftr-355	101	21	are	be	AUX
ftr-355	101	22	treated	treat	VERB
ftr-355	101	23	differently	differently	ADV
ftr-355	101	24	)	)	PUNCT
ftr-355	101	25	.	.	PUNCT
ftr-355	102	1	professor	professor	NOUN
ftr-355	102	2	tumier	tumier	NOUN
ftr-355	102	3	begins	begin	VERB
ftr-355	102	4	with	with	ADP
ftr-355	102	5	proposition	proposition	NOUN
ftr-355	102	6	that	that	SCONJ
ftr-355	102	7	a	a	DET
ftr-355	102	8	pure	pure	ADJ
ftr-355	102	9	income	income	NOUN
ftr-355	102	10	tax	tax	NOUN
ftr-355	102	11	actually	actually	ADV
ftr-355	102	12	taxes	tax	VERB
ftr-355	102	13	income	income	NOUN
ftr-355	102	14	from	from	ADP
ftr-355	102	15	capital	capital	NOUN
ftr-355	102	16	more	more	ADV
ftr-355	102	17	heavily	heavily	ADV
ftr-355	102	18	than	than	ADP
ftr-355	102	19	income	income	NOUN
ftr-355	102	20	from	from	ADP
ftr-355	102	21	labor	labor	NOUN
ftr-355	102	22	.	.	PUNCT
ftr-355	103	1	i	i	PRON
ftr-355	103	2	d.	d.	PROPN
ftr-355	103	3	at	at	ADP
ftr-355	103	4	8993	8993	NUM
ftr-355	103	5	.	.	PUNCT
ftr-355	104	1	however	however	ADV
ftr-355	104	2	,	,	PUNCT
ftr-355	104	3	once	once	SCONJ
ftr-355	104	4	he	he	PRON
ftr-355	104	5	examines	examine	VERB
ftr-355	104	6	specifics	specific	NOUN
ftr-355	104	7	of	of	ADP
ftr-355	104	8	our	our	PRON
ftr-355	104	9	actual	actual	ADJ
ftr-355	104	10	system	system	NOUN
ftr-355	104	11	,	,	PUNCT
ftr-355	104	12	he	he	PRON
ftr-355	104	13	states	state	VERB
ftr-355	104	14	that	that	SCONJ
ftr-355	104	15	,	,	PUNCT
ftr-355	104	16	particularly	particularly	ADV
ftr-355	104	17	in	in	ADP
ftr-355	104	18	light	light	NOUN
ftr-355	104	19	of	of	ADP
ftr-355	104	20	payroll	payroll	NOUN
ftr-355	104	21	taxes	taxis	NOUN
ftr-355	104	22	,	,	PUNCT
ftr-355	104	23	"	"	PUNCT
ftr-355	104	24	most	most	ADV
ftr-355	104	25	reasonable	reasonable	ADJ
ftr-355	104	26	observers	observer	NOUN
ftr-355	104	27	[	[	X
ftr-355	104	28	would	would	AUX
ftr-355	104	29	]	]	AUX
ftr-355	104	30	conclude	conclude	VERB
ftr-355	104	31	that	that	SCONJ
ftr-355	104	32	,	,	PUNCT
ftr-355	104	33	under	under	ADP
ftr-355	104	34	the	the	DET
ftr-355	104	35	code	code	NOUN
ftr-355	104	36	,	,	PUNCT
ftr-355	104	37	human	human	ADJ
ftr-355	104	38	capital	capital	NOUN
ftr-355	104	39	bears	bear	VERB
ftr-355	104	40	at	at	ADP
ftr-355	104	41	least	least	ADJ
ftr-355	104	42	,	,	PUNCT
ftr-355	104	43	and	and	CCONJ
ftr-355	104	44	likely	likely	ADV
ftr-355	104	45	more	more	ADJ
ftr-355	104	46	than	than	ADP
ftr-355	104	47	,	,	PUNCT
ftr-355	104	48	its	its	PRON
ftr-355	104	49	fair	fair	ADJ
ftr-355	104	50	share	share	NOUN
ftr-355	104	51	of	of	ADP
ftr-355	104	52	the	the	DET
ftr-355	104	53	tax	tax	NOUN
ftr-355	104	54	burden	burden	NOUN
ftr-355	104	55	.	.	PUNCT
ftr-355	104	56	"	"	PUNCT
ftr-355	105	1	i	i	PRON
ftr-355	105	2	d.	d.	VERB
ftr-355	105	3	at	at	ADP
ftr-355	105	4	125	125	NUM
ftr-355	105	5	.	.	PUNCT
ftr-355	105	6	15	15	NUM
ftr-355	105	7	.	.	PUNCT
ftr-355	106	1	in	in	ADP
ftr-355	106	2	general	general	ADJ
ftr-355	106	3	,	,	PUNCT
ftr-355	106	4	gains	gain	NOUN
ftr-355	106	5	of	of	ADP
ftr-355	106	6	property	property	NOUN
ftr-355	106	7	held	hold	VERB
ftr-355	106	8	at	at	ADP
ftr-355	106	9	death	death	NOUN
ftr-355	106	10	are	be	AUX
ftr-355	106	11	free	free	ADJ
ftr-355	106	12	from	from	ADP
ftr-355	106	13	income	income	NOUN
ftr-355	106	14	tax	tax	NOUN
ftr-355	106	15	because	because	SCONJ
ftr-355	106	16	the	the	DET
ftr-355	106	17	transferee	transferee	NOUN
ftr-355	106	18	of	of	ADP
ftr-355	106	19	the	the	DET
ftr-355	106	20	property	property	NOUN
ftr-355	106	21	takes	take	VERB
ftr-355	106	22	a	a	DET
ftr-355	106	23	basis	basis	NOUN
ftr-355	106	24	equal	equal	ADJ
ftr-355	106	25	to	to	ADP
ftr-355	106	26	the	the	DET
ftr-355	106	27	property	property	NOUN
ftr-355	106	28	's	's	PART
ftr-355	106	29	fair	fair	ADJ
ftr-355	106	30	market	market	NOUN
ftr-355	106	31	value	value	NOUN
ftr-355	106	32	on	on	ADP
ftr-355	106	33	the	the	DET
ftr-355	106	34	date	date	NOUN
ftr-355	106	35	of	of	ADP
ftr-355	106	36	the	the	DET
ftr-355	106	37	decedent	decedent	NOUN
ftr-355	106	38	's	's	PART
ftr-355	106	39	death	death	NOUN
ftr-355	106	40	.	.	PUNCT
ftr-355	107	1	irc	irc	PROPN
ftr-355	107	2	§	§	PROPN
ftr-355	107	3	1014	1014	NUM
ftr-355	107	4	.	.	PUNCT
ftr-355	108	1	of	of	ADP
ftr-355	108	2	course	course	NOUN
ftr-355	108	3	,	,	PUNCT
ftr-355	108	4	the	the	DET
ftr-355	108	5	transferred	transfer	VERB
ftr-355	108	6	property	property	NOUN
ftr-355	108	7	may	may	AUX
ftr-355	108	8	be	be	AUX
ftr-355	108	9	subject	subject	ADJ
ftr-355	108	10	to	to	ADP
ftr-355	108	11	the	the	DET
ftr-355	108	12	estate	estate	NOUN
ftr-355	108	13	tax	tax	NOUN
ftr-355	108	14	,	,	PUNCT
ftr-355	108	15	if	if	SCONJ
ftr-355	108	16	the	the	DET
ftr-355	108	17	decedent	decedent	NOUN
ftr-355	108	18	's	's	PART
ftr-355	108	19	taxable	taxable	ADJ
ftr-355	108	20	estate	estate	NOUN
ftr-355	108	21	is	be	AUX
ftr-355	108	22	large	large	ADJ
ftr-355	108	23	enough	enough	ADV
ftr-355	108	24	and	and	CCONJ
ftr-355	108	25	if	if	SCONJ
ftr-355	108	26	the	the	DET
ftr-355	108	27	decedent	decedent	NOUN
ftr-355	108	28	neglects	neglect	VERB
ftr-355	108	29	to	to	PART
ftr-355	108	30	engage	engage	VERB
ftr-355	108	31	in	in	ADP
ftr-355	108	32	the	the	DET
ftr-355	108	33	wealth	wealth	NOUN
ftr-355	108	34	of	of	ADP
ftr-355	108	35	planning	plan	VERB
ftr-355	108	36	opportunities	opportunity	NOUN
ftr-355	108	37	that	that	PRON
ftr-355	108	38	allow	allow	VERB
ftr-355	108	39	him	he	PRON
ftr-355	108	40	to	to	PART
ftr-355	108	41	minimize	minimize	VERB
ftr-355	108	42	the	the	DET
ftr-355	108	43	estate	estate	NOUN
ftr-355	108	44	tax	tax	NOUN
ftr-355	108	45	.	.	PUNCT
ftr-355	109	1	professor	professor	NOUN
ftr-355	109	2	mccaffery	mccaffery	NOUN
ftr-355	109	3	has	have	AUX
ftr-355	109	4	formulated	formulate	VERB
ftr-355	109	5	a	a	DET
ftr-355	109	6	memorable	memorable	ADJ
ftr-355	109	7	summary	summary	NOUN
ftr-355	109	8	of	of	ADP
ftr-355	109	9	all	all	DET
ftr-355	109	10	a	a	DET
ftr-355	109	11	taxpayer	taxpayer	NOUN
ftr-355	109	12	needs	need	VERB
ftr-355	109	13	to	to	PART
ftr-355	109	14	do	do	VERB
ftr-355	109	15	to	to	PART
ftr-355	109	16	avoid	avoid	VERB
ftr-355	109	17	income	income	NOUN
ftr-355	109	18	and	and	CCONJ
ftr-355	109	19	estate	estate	NOUN
ftr-355	109	20	tax	tax	NOUN
ftr-355	109	21	on	on	ADP
ftr-355	109	22	financial	financial	ADJ
ftr-355	109	23	capital	capital	NOUN
ftr-355	109	24	:	:	PUNCT
ftr-355	109	25	"	"	PUNCT
ftr-355	109	26	buy	buy	VERB
ftr-355	109	27	,	,	PUNCT
ftr-355	109	28	borrow	borrow	VERB
ftr-355	109	29	,	,	PUNCT
ftr-355	109	30	die	die	VERB
ftr-355	109	31	.	.	PUNCT
ftr-355	109	32	"	"	PUNCT
ftr-355	110	1	mccaffery	mccaffery	NOUN
ftr-355	110	2	,	,	PUNCT
ftr-355	110	3	supra	supra	PROPN
ftr-355	110	4	note	note	NOUN
ftr-355	110	5	6	6	NUM
ftr-355	110	6	,	,	PUNCT
ftr-355	110	7	at	at	ADP
ftr-355	110	8	890	890	NUM
ftr-355	110	9	.	.	PUNCT
ftr-355	111	1	florida	florida	PROPN
ftr-355	111	2	tax	tax	PROPN
ftr-355	111	3	review	review	NOUN
ftr-355	111	4	"	"	PUNCT
ftr-355	111	5	like	like	ADP
ftr-355	111	6	-	-	PUNCT
ftr-355	111	7	kind	kind	NOUN
ftr-355	111	8	exchanges	exchange	NOUN
ftr-355	111	9	"	"	PUNCT
ftr-355	111	10	are	be	AUX
ftr-355	111	11	deferred,16	deferred,16	VERB
ftr-355	111	12	and	and	CCONJ
ftr-355	111	13	gains	gain	NOUN
ftr-355	111	14	realized	realize	VERB
ftr-355	111	15	on	on	ADP
ftr-355	111	16	the	the	DET
ftr-355	111	17	sale	sale	NOUN
ftr-355	111	18	of	of	ADP
ftr-355	111	19	a	a	DET
ftr-355	111	20	principal	principal	ADJ
ftr-355	111	21	residence	residence	NOUN
ftr-355	111	22	are	be	AUX
ftr-355	111	23	exempt	exempt	ADJ
ftr-355	111	24	.	.	PUNCT
ftr-355	111	25	'	'	PUNCT
ftr-355	111	26	7	7	NUM
ftr-355	111	27	to	to	PART
ftr-355	111	28	be	be	AUX
ftr-355	111	29	sure	sure	ADJ
ftr-355	111	30	,	,	PUNCT
ftr-355	111	31	income	income	NOUN
ftr-355	111	32	from	from	ADP
ftr-355	111	33	capital	capital	NOUN
ftr-355	111	34	is	be	AUX
ftr-355	111	35	not	not	PART
ftr-355	111	36	always	always	ADV
ftr-355	111	37	treated	treat	VERB
ftr-355	111	38	more	more	ADV
ftr-355	111	39	favorably	favorably	ADV
ftr-355	111	40	than	than	ADP
ftr-355	111	41	income	income	NOUN
ftr-355	111	42	from	from	ADP
ftr-355	111	43	labor	labor	NOUN
ftr-355	111	44	.	.	PUNCT
ftr-355	112	1	it	it	PRON
ftr-355	112	2	is	be	AUX
ftr-355	112	3	easy	easy	ADJ
ftr-355	112	4	to	to	PART
ftr-355	112	5	come	come	VERB
ftr-355	112	6	up	up	ADP
ftr-355	112	7	with	with	ADP
ftr-355	112	8	examples	example	NOUN
ftr-355	112	9	to	to	ADP
ftr-355	112	10	the	the	DET
ftr-355	112	11	contrary	contrary	NOUN
ftr-355	112	12	.	.	PUNCT
ftr-355	113	1	thus	thus	ADV
ftr-355	113	2	,	,	PUNCT
ftr-355	113	3	for	for	ADP
ftr-355	113	4	example	example	NOUN
ftr-355	113	5	,	,	PUNCT
ftr-355	113	6	dividend	dividend	NOUN
ftr-355	113	7	income	income	NOUN
ftr-355	113	8	is	be	AUX
ftr-355	113	9	nominally	nominally	ADV
ftr-355	113	10	taxed	tax	VERB
ftr-355	113	11	twice	twice	ADV
ftr-355	113	12	under	under	ADP
ftr-355	113	13	our	our	PRON
ftr-355	113	14	classical	classical	ADJ
ftr-355	113	15	system	system	NOUN
ftr-355	113	16	of	of	ADP
ftr-355	113	17	corporate	corporate	ADJ
ftr-355	113	18	taxation	taxation	NOUN
ftr-355	113	19	,	,	PUNCT
ftr-355	113	20	first	first	ADV
ftr-355	113	21	at	at	ADP
ftr-355	113	22	the	the	DET
ftr-355	113	23	corporate	corporate	ADJ
ftr-355	113	24	level	level	NOUN
ftr-355	113	25	when	when	SCONJ
ftr-355	113	26	earned	earn	VERB
ftr-355	113	27	,	,	PUNCT
ftr-355	113	28	and	and	CCONJ
ftr-355	113	29	then	then	ADV
ftr-355	113	30	at	at	ADP
ftr-355	113	31	the	the	DET
ftr-355	113	32	shareholder	shareholder	NOUN
ftr-355	113	33	level	level	NOUN
ftr-355	113	34	when	when	SCONJ
ftr-355	113	35	distributed	distribute	VERB
ftr-355	113	36	.	.	PUNCT
ftr-355	114	1	8	8	NUM
ftr-355	115	1	and	and	CCONJ
ftr-355	115	2	while	while	SCONJ
ftr-355	115	3	income	income	NOUN
ftr-355	115	4	from	from	ADP
ftr-355	115	5	labor	labor	NOUN
ftr-355	115	6	is	be	AUX
ftr-355	115	7	taxed	tax	VERB
ftr-355	115	8	at	at	ADP
ftr-355	115	9	more	more	ADV
ftr-355	115	10	than	than	ADP
ftr-355	115	11	double	double	DET
ftr-355	115	12	the	the	DET
ftr-355	115	13	rate	rate	NOUN
ftr-355	115	14	of	of	ADP
ftr-355	115	15	capital	capital	NOUN
ftr-355	115	16	gains	gain	NOUN
ftr-355	115	17	and	and	CCONJ
ftr-355	115	18	dividends	dividend	NOUN
ftr-355	115	19	(	(	PUNCT
ftr-355	115	20	at	at	ADP
ftr-355	115	21	the	the	DET
ftr-355	115	22	maximum	maximum	ADJ
ftr-355	115	23	rates	rate	NOUN
ftr-355	115	24	)	)	PUNCT
ftr-355	115	25	,	,	PUNCT
ftr-355	115	26	and	and	CCONJ
ftr-355	115	27	is	be	AUX
ftr-355	115	28	subject	subject	ADJ
ftr-355	115	29	to	to	ADP
ftr-355	115	30	additional	additional	ADJ
ftr-355	115	31	,	,	PUNCT
ftr-355	115	32	significant	significant	ADJ
ftr-355	115	33	payroll	payroll	NOUN
ftr-355	115	34	taxes	taxis	NOUN
ftr-355	115	35	,	,	PUNCT
ftr-355	115	36	it	it	PRON
ftr-355	115	37	receives	receive	VERB
ftr-355	115	38	favorable	favorable	ADJ
ftr-355	115	39	treatment	treatment	NOUN
ftr-355	115	40	in	in	ADP
ftr-355	115	41	other	other	ADJ
ftr-355	115	42	respects	respect	NOUN
ftr-355	115	43	.	.	PUNCT
ftr-355	116	1	for	for	ADP
ftr-355	116	2	example	example	NOUN
ftr-355	116	3	,	,	PUNCT
ftr-355	116	4	imputed	impute	VERB
ftr-355	116	5	income	income	NOUN
ftr-355	116	6	from	from	ADP
ftr-355	116	7	services	service	NOUN
ftr-355	116	8	performed	perform	VERB
ftr-355	116	9	for	for	ADP
ftr-355	116	10	oneself	oneself	PRON
ftr-355	116	11	or	or	CCONJ
ftr-355	116	12	one	one	NUM
ftr-355	116	13	's	's	PART
ftr-355	116	14	family	family	NOUN
ftr-355	116	15	is	be	AUX
ftr-355	116	16	untaxed	untaxed	ADJ
ftr-355	116	17	.	.	PUNCT
ftr-355	116	18	'	'	PUNCT
ftr-355	117	1	9	9	NUM
ftr-355	117	2	at	at	ADP
ftr-355	117	3	low	low	ADJ
ftr-355	117	4	income	income	NOUN
ftr-355	117	5	levels	level	NOUN
ftr-355	117	6	,	,	PUNCT
ftr-355	117	7	the	the	DET
ftr-355	117	8	earned	earn	VERB
ftr-355	117	9	income	income	NOUN
ftr-355	117	10	tax	tax	NOUN
ftr-355	117	11	credit	credit	NOUN
ftr-355	117	12	arguably	arguably	ADV
ftr-355	117	13	produces	produce	VERB
ftr-355	117	14	a	a	DET
ftr-355	117	15	negative	negative	ADJ
ftr-355	117	16	tax	tax	NOUN
ftr-355	117	17	rate.20	rate.20	NOUN
ftr-355	117	18	nonetheless	nonetheless	ADV
ftr-355	117	19	,	,	PUNCT
ftr-355	117	20	it	it	PRON
ftr-355	117	21	is	be	AUX
ftr-355	117	22	clear	clear	ADJ
ftr-355	117	23	that	that	SCONJ
ftr-355	117	24	the	the	DET
ftr-355	117	25	balance	balance	NOUN
ftr-355	117	26	has	have	AUX
ftr-355	117	27	shifted	shift	VERB
ftr-355	117	28	in	in	ADP
ftr-355	117	29	favor	favor	NOUN
ftr-355	117	30	of	of	ADP
ftr-355	117	31	income	income	NOUN
ftr-355	117	32	from	from	ADP
ftr-355	117	33	capital	capital	NOUN
ftr-355	117	34	over	over	ADP
ftr-355	117	35	income	income	NOUN
ftr-355	117	36	from	from	ADP
ftr-355	117	37	labor.21	labor.21	PROPN
ftr-355	117	38	the	the	DET
ftr-355	117	39	next	next	ADJ
ftr-355	117	40	part	part	NOUN
ftr-355	117	41	examines	examine	VERB
ftr-355	117	42	the	the	DET
ftr-355	117	43	more	more	ADV
ftr-355	117	44	hidden	hidden	ADJ
ftr-355	117	45	ways	way	NOUN
ftr-355	117	46	in	in	ADP
ftr-355	117	47	which	which	PRON
ftr-355	117	48	income	income	NOUN
ftr-355	117	49	from	from	ADP
ftr-355	117	50	capital	capital	NOUN
ftr-355	117	51	is	be	AUX
ftr-355	117	52	preferred	prefer	VERB
ftr-355	117	53	in	in	ADP
ftr-355	117	54	particular	particular	ADJ
ftr-355	117	55	,	,	PUNCT
ftr-355	117	56	through	through	ADP
ftr-355	117	57	enforcement	enforcement	NOUN
ftr-355	117	58	strategies	strategy	NOUN
ftr-355	117	59	.	.	PUNCT
ftr-355	118	1	16	16	NUM
ftr-355	118	2	.	.	PUNCT
ftr-355	118	3	irc	irc	PROPN
ftr-355	118	4	§	§	PROPN
ftr-355	118	5	1031	1031	NUM
ftr-355	118	6	.	.	PUNCT
ftr-355	119	1	17	17	NUM
ftr-355	119	2	.	.	PUNCT
ftr-355	120	1	irc	irc	AUX
ftr-355	120	2	§	§	PROPN
ftr-355	120	3	121	121	NUM
ftr-355	120	4	.	.	PUNCT
ftr-355	120	5	18	18	NUM
ftr-355	120	6	.	.	PUNCT
ftr-355	120	7	see	see	VERB
ftr-355	120	8	generally	generally	ADV
ftr-355	120	9	jennifer	jennifer	PROPN
ftr-355	120	10	arlen	arlen	PROPN
ftr-355	120	11	&	&	CCONJ
ftr-355	120	12	deborah	deborah	PROPN
ftr-355	120	13	m.	m.	PROPN
ftr-355	120	14	weiss	weiss	PROPN
ftr-355	120	15	,	,	PUNCT
ftr-355	120	16	a	a	DET
ftr-355	120	17	political	political	ADJ
ftr-355	120	18	theory	theory	NOUN
ftr-355	120	19	of	of	ADP
ftr-355	120	20	corporate	corporate	ADJ
ftr-355	120	21	taxation	taxation	NOUN
ftr-355	120	22	,	,	PUNCT
ftr-355	120	23	105	105	NUM
ftr-355	120	24	yale	yale	PROPN
ftr-355	120	25	l.j	l.j	PROPN
ftr-355	120	26	.	.	PROPN
ftr-355	120	27	325	325	NUM
ftr-355	120	28	(	(	PUNCT
ftr-355	120	29	1995	1995	NUM
ftr-355	120	30	)	)	PUNCT
ftr-355	120	31	;	;	PUNCT
ftr-355	120	32	terrence	terrence	PROPN
ftr-355	120	33	r.	r.	PROPN
ftr-355	120	34	chorvat	chorvat	PROPN
ftr-355	120	35	,	,	PUNCT
ftr-355	120	36	apologia	apologia	ADJ
ftr-355	120	37	for	for	ADP
ftr-355	120	38	the	the	DET
ftr-355	120	39	double	double	ADJ
ftr-355	120	40	taxation	taxation	NOUN
ftr-355	120	41	of	of	ADP
ftr-355	120	42	corporate	corporate	ADJ
ftr-355	120	43	income	income	NOUN
ftr-355	120	44	,	,	PUNCT
ftr-355	120	45	38	38	NUM
ftr-355	120	46	wake	wake	VERB
ftr-355	120	47	forest	forest	PROPN
ftr-355	120	48	l.	l.	PROPN
ftr-355	120	49	rev	rev	PROPN
ftr-355	120	50	.	.	PROPN
ftr-355	121	1	239	239	NUM
ftr-355	121	2	(	(	PUNCT
ftr-355	121	3	2008	2008	NUM
ftr-355	121	4	)	)	PUNCT
ftr-355	121	5	.	.	PUNCT
ftr-355	122	1	19	19	NUM
ftr-355	122	2	.	.	X
ftr-355	122	3	see	see	VERB
ftr-355	122	4	generally	generally	ADV
ftr-355	122	5	nancy	nancy	PROPN
ftr-355	122	6	c.	c.	PROPN
ftr-355	122	7	staudt	staudt	PROPN
ftr-355	122	8	,	,	PUNCT
ftr-355	122	9	taxing	tax	VERB
ftr-355	122	10	housework	housework	NOUN
ftr-355	122	11	,	,	PUNCT
ftr-355	123	1	84	84	NUM
ftr-355	123	2	geo	geo	PROPN
ftr-355	123	3	.	.	PUNCT
ftr-355	123	4	l.j	l.j	PROPN
ftr-355	123	5	.	.	PROPN
ftr-355	123	6	1571	1571	NUM
ftr-355	123	7	(	(	PUNCT
ftr-355	123	8	1996	1996	NUM
ftr-355	123	9	)	)	PUNCT
ftr-355	123	10	.	.	PUNCT
ftr-355	124	1	20	20	NUM
ftr-355	124	2	.	.	PUNCT
ftr-355	125	1	i	i	PRON
ftr-355	125	2	say	say	VERB
ftr-355	125	3	"	"	PUNCT
ftr-355	125	4	arguably	arguably	ADV
ftr-355	125	5	"	"	PUNCT
ftr-355	125	6	because	because	SCONJ
ftr-355	125	7	when	when	SCONJ
ftr-355	125	8	viewed	view	VERB
ftr-355	125	9	in	in	ADP
ftr-355	125	10	conjunction	conjunction	NOUN
ftr-355	125	11	with	with	ADP
ftr-355	125	12	payroll	payroll	NOUN
ftr-355	125	13	taxes	taxis	NOUN
ftr-355	125	14	,	,	PUNCT
ftr-355	125	15	the	the	DET
ftr-355	125	16	earned	earn	VERB
ftr-355	125	17	income	income	NOUN
ftr-355	125	18	credit	credit	NOUN
ftr-355	125	19	does	do	AUX
ftr-355	125	20	not	not	PART
ftr-355	125	21	result	result	VERB
ftr-355	125	22	in	in	ADP
ftr-355	125	23	a	a	DET
ftr-355	125	24	negative	negative	ADJ
ftr-355	125	25	tax	tax	NOUN
ftr-355	125	26	rate	rate	NOUN
ftr-355	125	27	.	.	PUNCT
ftr-355	126	1	see	see	VERB
ftr-355	126	2	generally	generally	ADV
ftr-355	126	3	anne	anne	PROPN
ftr-355	126	4	l.	l.	PROPN
ftr-355	126	5	alstott	alstott	PROPN
ftr-355	126	6	,	,	PUNCT
ftr-355	126	7	the	the	DET
ftr-355	126	8	earned	earn	VERB
ftr-355	126	9	income	income	NOUN
ftr-355	126	10	tax	tax	NOUN
ftr-355	126	11	credit	credit	NOUN
ftr-355	126	12	and	and	CCONJ
ftr-355	126	13	the	the	DET
ftr-355	126	14	oversimplified	oversimplified	ADJ
ftr-355	126	15	case	case	NOUN
ftr-355	126	16	for	for	ADP
ftr-355	126	17	tax	tax	NOUN
ftr-355	126	18	-	-	PUNCT
ftr-355	126	19	based	base	VERB
ftr-355	126	20	welfare	welfare	NOUN
ftr-355	126	21	reform	reform	NOUN
ftr-355	126	22	,	,	PUNCT
ftr-355	126	23	108	108	NUM
ftr-355	126	24	harv	harv	NOUN
ftr-355	126	25	.	.	PUNCT
ftr-355	127	1	l.	l.	PROPN
ftr-355	127	2	rev	rev	PROPN
ftr-355	127	3	.	.	PROPN
ftr-355	127	4	533	533	NUM
ftr-355	127	5	(	(	PUNCT
ftr-355	127	6	1995	1995	NUM
ftr-355	127	7	)	)	PUNCT
ftr-355	127	8	.	.	PUNCT
ftr-355	128	1	21	21	NUM
ftr-355	128	2	.	.	PUNCT
ftr-355	129	1	see	see	VERB
ftr-355	129	2	john	john	PROPN
ftr-355	129	3	buckley	buckley	PROPN
ftr-355	129	4	,	,	PUNCT
ftr-355	129	5	tax	tax	NOUN
ftr-355	129	6	changes	change	NOUN
ftr-355	129	7	since	since	SCONJ
ftr-355	129	8	woodworth	woodworth	NOUN
ftr-355	129	9	's	's	PART
ftr-355	129	10	time	time	NOUN
ftr-355	129	11	:	:	PUNCT
ftr-355	129	12	implications	implication	NOUN
ftr-355	129	13	for	for	ADP
ftr-355	129	14	future	future	ADJ
ftr-355	129	15	tax	tax	NOUN
ftr-355	129	16	reform	reform	NOUN
ftr-355	129	17	,	,	PUNCT
ftr-355	129	18	34	34	NUM
ftr-355	129	19	ohio	ohio	PROPN
ftr-355	129	20	n.u	n.u	PROPN
ftr-355	129	21	.	.	PROPN
ftr-355	129	22	l.	l.	PROPN
ftr-355	129	23	rev	rev	PROPN
ftr-355	129	24	.	.	PROPN
ftr-355	129	25	1	1	NUM
ftr-355	129	26	,	,	PUNCT
ftr-355	129	27	7	7	NUM
ftr-355	129	28	-	-	SYM
ftr-355	129	29	8	8	NUM
ftr-355	129	30	(	(	PUNCT
ftr-355	129	31	2008	2008	NUM
ftr-355	129	32	)	)	PUNCT
ftr-355	129	33	;	;	PUNCT
ftr-355	129	34	turnier	turnier	NOUN
ftr-355	129	35	,	,	PUNCT
ftr-355	129	36	supra	supra	PROPN
ftr-355	129	37	note	note	PROPN
ftr-355	129	38	14	14	NUM
ftr-355	129	39	,	,	PUNCT
ftr-355	129	40	at	at	ADP
ftr-355	129	41	125	125	NUM
ftr-355	129	42	;	;	PUNCT
ftr-355	129	43	stewart	stewart	PROPN
ftr-355	129	44	karlinsky	karlinsky	PROPN
ftr-355	129	45	&	&	CCONJ
ftr-355	129	46	hughlene	hughlene	PROPN
ftr-355	129	47	burton	burton	PROPN
ftr-355	129	48	,	,	PUNCT
ftr-355	129	49	america	america	PROPN
ftr-355	129	50	's	's	PART
ftr-355	129	51	inexorable	inexorable	ADJ
ftr-355	129	52	move	move	NOUN
ftr-355	129	53	to	to	ADP
ftr-355	129	54	a	a	DET
ftr-355	129	55	consumption	consumption	NOUN
ftr-355	129	56	-	-	PUNCT
ftr-355	129	57	based	base	VERB
ftr-355	129	58	tax	tax	NOUN
ftr-355	129	59	system	system	NOUN
ftr-355	129	60	,	,	PUNCT
ftr-355	129	61	or	or	CCONJ
ftr-355	129	62	,	,	PUNCT
ftr-355	129	63	why	why	SCONJ
ftr-355	129	64	warren	warren	PROPN
ftr-355	129	65	buffett	buffett	PROPN
ftr-355	129	66	is	be	AUX
ftr-355	129	67	winning	win	VERB
ftr-355	129	68	the	the	DET
ftr-355	129	69	class	class	NOUN
ftr-355	129	70	tax	tax	NOUN
ftr-355	129	71	war	war	NOUN
ftr-355	129	72	,	,	PUNCT
ftr-355	129	73	105	105	NUM
ftr-355	129	74	tax	tax	NOUN
ftr-355	129	75	notes	note	NOUN
ftr-355	129	76	699	699	NUM
ftr-355	129	77	,	,	PUNCT
ftr-355	129	78	699	699	NUM
ftr-355	129	79	-	-	SYM
ftr-355	129	80	700	700	NUM
ftr-355	129	81	(	(	PUNCT
ftr-355	129	82	nov	nov	PROPN
ftr-355	129	83	.	.	PROPN
ftr-355	129	84	1	1	NUM
ftr-355	129	85	,	,	PUNCT
ftr-355	129	86	2004	2004	NUM
ftr-355	129	87	)	)	PUNCT
ftr-355	129	88	.	.	PUNCT
ftr-355	130	1	as	as	SCONJ
ftr-355	130	2	professor	professor	PROPN
ftr-355	130	3	kornhauser	kornhauser	PROPN
ftr-355	130	4	observes	observe	VERB
ftr-355	130	5	,	,	PUNCT
ftr-355	130	6	the	the	DET
ftr-355	130	7	shift	shift	NOUN
ftr-355	130	8	has	have	AUX
ftr-355	130	9	not	not	PART
ftr-355	130	10	been	be	AUX
ftr-355	130	11	linear	linear	ADJ
ftr-355	130	12	.	.	PUNCT
ftr-355	131	1	tax	tax	NOUN
ftr-355	131	2	law	law	NOUN
ftr-355	131	3	changes	change	NOUN
ftr-355	131	4	have	have	AUX
ftr-355	131	5	sometimes	sometimes	ADV
ftr-355	131	6	favored	favor	VERB
ftr-355	131	7	income	income	NOUN
ftr-355	131	8	from	from	ADP
ftr-355	131	9	labor	labor	NOUN
ftr-355	131	10	and	and	CCONJ
ftr-355	131	11	sometimes	sometimes	ADV
ftr-355	131	12	favored	favor	VERB
ftr-355	131	13	income	income	NOUN
ftr-355	131	14	from	from	ADP
ftr-355	131	15	capital	capital	NOUN
ftr-355	131	16	,	,	PUNCT
ftr-355	131	17	reflecting	reflect	VERB
ftr-355	131	18	americans	american	NOUN
ftr-355	131	19	'	'	PART
ftr-355	131	20	ambivalent	ambivalent	ADJ
ftr-355	131	21	attitudes	attitude	NOUN
ftr-355	131	22	about	about	ADP
ftr-355	131	23	wealth	wealth	NOUN
ftr-355	131	24	.	.	PUNCT
ftr-355	132	1	kornhauser	kornhauser	NOUN
ftr-355	132	2	,	,	PUNCT
ftr-355	132	3	supra	supra	PROPN
ftr-355	132	4	note	note	PROPN
ftr-355	132	5	5	5	NUM
ftr-355	132	6	,	,	PUNCT
ftr-355	132	7	at	at	ADP
ftr-355	132	8	168	168	NUM
ftr-355	132	9	-	-	SYM
ftr-355	132	10	70	70	NUM
ftr-355	132	11	.	.	PUNCT
ftr-355	133	1	see	see	VERB
ftr-355	133	2	also	also	ADV
ftr-355	133	3	,	,	PUNCT
ftr-355	133	4	dennis	dennis	PROPN
ftr-355	133	5	j.	j.	PROPN
ftr-355	133	6	ventry	ventry	PROPN
ftr-355	133	7	jr	jr	PROPN
ftr-355	133	8	.	.	PROPN
ftr-355	133	9	,	,	PUNCT
ftr-355	133	10	equity	equity	NOUN
ftr-355	133	11	versus	versus	ADP
ftr-355	133	12	efficiency	efficiency	NOUN
ftr-355	133	13	and	and	CCONJ
ftr-355	133	14	the	the	DET
ftr-355	133	15	u.s	u.s	PROPN
ftr-355	133	16	.	.	PROPN
ftr-355	133	17	tax	tax	NOUN
ftr-355	133	18	system	system	NOUN
ftr-355	133	19	in	in	ADP
ftr-355	133	20	historical	historical	ADJ
ftr-355	133	21	perspective	perspective	NOUN
ftr-355	133	22	,	,	PUNCT
ftr-355	133	23	in	in	ADP
ftr-355	133	24	tax	tax	NOUN
ftr-355	133	25	justice	justice	NOUN
ftr-355	133	26	(	(	PUNCT
ftr-355	133	27	eds	eds	PROPN
ftr-355	133	28	.	.	PUNCT
ftr-355	134	1	joseph	joseph	PROPN
ftr-355	134	2	j.	j.	PROPN
ftr-355	134	3	thorndike	thorndike	PROPN
ftr-355	134	4	&	&	CCONJ
ftr-355	134	5	dennis	dennis	PROPN
ftr-355	134	6	j.	j.	PROPN
ftr-355	134	7	ventry	ventry	PROPN
ftr-355	134	8	jr	jr	PROPN
ftr-355	134	9	.	.	PROPN
ftr-355	134	10	2002	2002	NUM
ftr-355	134	11	)	)	PUNCT
ftr-355	134	12	at	at	ADP
ftr-355	134	13	25	25	NUM
ftr-355	134	14	-	-	SYM
ftr-355	134	15	70	70	NUM
ftr-355	134	16	.	.	PUNCT
ftr-355	135	1	though	though	SCONJ
ftr-355	135	2	professor	professor	PROPN
ftr-355	135	3	komhauser	komhauser	PROPN
ftr-355	135	4	believes	believe	VERB
ftr-355	135	5	that	that	SCONJ
ftr-355	135	6	the	the	DET
ftr-355	135	7	current	current	ADJ
ftr-355	135	8	system	system	NOUN
ftr-355	135	9	is	be	AUX
ftr-355	135	10	a	a	DET
ftr-355	135	11	sincere	sincere	ADJ
ftr-355	135	12	reflection	reflection	NOUN
ftr-355	135	13	of	of	ADP
ftr-355	135	14	our	our	PRON
ftr-355	135	15	conflicting	conflict	VERB
ftr-355	135	16	attitudes	attitude	NOUN
ftr-355	135	17	about	about	ADP
ftr-355	135	18	wealth	wealth	NOUN
ftr-355	135	19	,	,	PUNCT
ftr-355	135	20	i	i	PRON
ftr-355	135	21	am	be	AUX
ftr-355	135	22	more	more	ADV
ftr-355	135	23	cynical	cynical	ADJ
ftr-355	135	24	than	than	ADP
ftr-355	135	25	she	she	PRON
ftr-355	135	26	,	,	PUNCT
ftr-355	135	27	and	and	CCONJ
ftr-355	135	28	believe	believe	VERB
ftr-355	135	29	it	it	PRON
ftr-355	135	30	increasingly	increasingly	ADV
ftr-355	135	31	promotes	promote	VERB
ftr-355	135	32	the	the	DET
ftr-355	135	33	interests	interest	NOUN
ftr-355	135	34	of	of	ADP
ftr-355	135	35	the	the	DET
ftr-355	135	36	powerful	powerful	ADJ
ftr-355	135	37	and	and	CCONJ
ftr-355	135	38	wealthy	wealthy	ADJ
ftr-355	135	39	.	.	PUNCT
ftr-355	136	1	[	[	X
ftr-355	136	2	vol	vol	NOUN
ftr-355	136	3	.	.	PUNCT
ftr-355	136	4	10:3320	10:3320	NUM
ftr-355	136	5	2010	2010	NUM
ftr-355	136	6	]	]	PUNCT
ftr-355	136	7	investment	investment	NOUN
ftr-355	136	8	income	income	NOUN
ftr-355	136	9	withholding	withhold	VERB
ftr-355	136	10	in	in	ADP
ftr-355	136	11	the	the	DET
ftr-355	136	12	united	united	PROPN
ftr-355	136	13	states	states	PROPN
ftr-355	136	14	and	and	CCONJ
ftr-355	136	15	germany	germany	PROPN
ftr-355	136	16	321	321	NUM
ftr-355	136	17	iii	iii	NOUN
ftr-355	136	18	.	.	PUNCT
ftr-355	136	19	disparate	disparate	ADJ
ftr-355	136	20	tax	tax	NOUN
ftr-355	136	21	enforcement	enforcement	NOUN
ftr-355	136	22	in	in	ADP
ftr-355	136	23	the	the	DET
ftr-355	136	24	united	united	PROPN
ftr-355	136	25	states	states	PROPN
ftr-355	136	26	a.	a.	PROPN
ftr-355	136	27	in	in	ADP
ftr-355	136	28	general	general	ADJ
ftr-355	136	29	the	the	DET
ftr-355	136	30	preceding	precede	VERB
ftr-355	136	31	part	part	NOUN
ftr-355	136	32	describes	describe	VERB
ftr-355	136	33	explicit	explicit	ADJ
ftr-355	136	34	aspects	aspect	NOUN
ftr-355	136	35	of	of	ADP
ftr-355	136	36	the	the	DET
ftr-355	136	37	preferential	preferential	ADJ
ftr-355	136	38	tax	tax	NOUN
ftr-355	136	39	treatment	treatment	NOUN
ftr-355	136	40	of	of	ADP
ftr-355	136	41	income	income	NOUN
ftr-355	136	42	from	from	ADP
ftr-355	136	43	capital	capital	NOUN
ftr-355	136	44	.	.	PUNCT
ftr-355	137	1	this	this	DET
ftr-355	137	2	preference	preference	NOUN
ftr-355	137	3	for	for	ADP
ftr-355	137	4	income	income	NOUN
ftr-355	137	5	from	from	ADP
ftr-355	137	6	capital	capital	NOUN
ftr-355	137	7	is	be	AUX
ftr-355	137	8	also	also	ADV
ftr-355	137	9	discernible	discernible	ADJ
ftr-355	137	10	in	in	ADP
ftr-355	137	11	more	more	ADV
ftr-355	137	12	subtle	subtle	ADJ
ftr-355	137	13	ways	way	NOUN
ftr-355	137	14	.	.	PUNCT
ftr-355	138	1	in	in	ADP
ftr-355	138	2	particular	particular	ADJ
ftr-355	138	3	,	,	PUNCT
ftr-355	138	4	enforcement	enforcement	NOUN
ftr-355	138	5	strategies	strategy	NOUN
ftr-355	138	6	with	with	ADP
ftr-355	138	7	respect	respect	NOUN
ftr-355	138	8	to	to	ADP
ftr-355	138	9	income	income	NOUN
ftr-355	138	10	from	from	ADP
ftr-355	138	11	capital	capital	NOUN
ftr-355	138	12	and	and	CCONJ
ftr-355	138	13	income	income	NOUN
ftr-355	138	14	from	from	ADP
ftr-355	138	15	labor	labor	NOUN
ftr-355	138	16	diverge	diverge	VERB
ftr-355	138	17	quite	quite	ADV
ftr-355	138	18	dramatically	dramatically	ADV
ftr-355	138	19	.	.	PUNCT
ftr-355	139	1	the	the	DET
ftr-355	139	2	recently	recently	ADV
ftr-355	139	3	enacted	enact	VERB
ftr-355	139	4	"	"	PUNCT
ftr-355	139	5	tax	tax	NOUN
ftr-355	139	6	holiday	holiday	NOUN
ftr-355	139	7	"	"	PUNCT
ftr-355	139	8	of	of	ADP
ftr-355	139	9	section	section	NOUN
ftr-355	139	10	965	965	NUM
ftr-355	139	11	as	as	ADP
ftr-355	139	12	a	a	DET
ftr-355	139	13	response	response	NOUN
ftr-355	139	14	to	to	ADP
ftr-355	139	15	the	the	DET
ftr-355	139	16	"	"	PUNCT
ftr-355	139	17	deferral	deferral	ADJ
ftr-355	139	18	problem"2	problem"2	NOUN
ftr-355	139	19	2	2	NUM
ftr-355	139	20	exemplifies	exemplify	VERB
ftr-355	139	21	the	the	DET
ftr-355	139	22	ineffectual	ineffectual	ADJ
ftr-355	139	23	enforcement	enforcement	NOUN
ftr-355	139	24	effort	effort	NOUN
ftr-355	139	25	often	often	ADV
ftr-355	139	26	undertaken	undertake	VERB
ftr-355	139	27	with	with	ADP
ftr-355	139	28	respect	respect	NOUN
ftr-355	139	29	to	to	ADP
ftr-355	139	30	income	income	NOUN
ftr-355	139	31	from	from	ADP
ftr-355	139	32	capital	capital	NOUN
ftr-355	139	33	.	.	PUNCT
ftr-355	140	1	in	in	ADP
ftr-355	140	2	1998	1998	NUM
ftr-355	140	3	,	,	PUNCT
ftr-355	140	4	the	the	DET
ftr-355	140	5	treasury	treasury	PROPN
ftr-355	140	6	department	department	PROPN
ftr-355	140	7	and	and	CCONJ
ftr-355	140	8	internal	internal	ADJ
ftr-355	140	9	revenue	revenue	NOUN
ftr-355	140	10	service	service	NOUN
ftr-355	140	11	sought	seek	VERB
ftr-355	140	12	,	,	PUNCT
ftr-355	140	13	through	through	ADP
ftr-355	140	14	regulatory	regulatory	ADJ
ftr-355	140	15	action	action	NOUN
ftr-355	140	16	,	,	PUNCT
ftr-355	140	17	to	to	PART
ftr-355	140	18	limit	limit	VERB
ftr-355	140	19	a	a	DET
ftr-355	140	20	major	major	ADJ
ftr-355	140	21	cause	cause	NOUN
ftr-355	140	22	of	of	ADP
ftr-355	140	23	the	the	DET
ftr-355	140	24	deferral	deferral	ADJ
ftr-355	140	25	problem	problem	NOUN
ftr-355	140	26	.	.	PUNCT
ftr-355	141	1	23	23	NUM
ftr-355	141	2	faced	face	VERB
ftr-355	141	3	with	with	ADP
ftr-355	141	4	a	a	DET
ftr-355	141	5	firestorm	firestorm	NOUN
ftr-355	141	6	of	of	ADP
ftr-355	141	7	objections	objection	NOUN
ftr-355	141	8	by	by	ADP
ftr-355	141	9	corporate	corporate	ADJ
ftr-355	141	10	taxpayers	taxpayer	NOUN
ftr-355	141	11	and	and	CCONJ
ftr-355	141	12	their	their	PRON
ftr-355	141	13	lobbyists	lobbyist	NOUN
ftr-355	141	14	,	,	PUNCT
ftr-355	141	15	24	24	NUM
ftr-355	141	16	and	and	CCONJ
ftr-355	141	17	under	under	ADP
ftr-355	141	18	pressure	pressure	NOUN
ftr-355	141	19	from	from	ADP
ftr-355	141	20	congress	congress	PROPN
ftr-355	141	21	,	,	PUNCT
ftr-355	141	22	the	the	DET
ftr-355	141	23	irs	irs	PROPN
ftr-355	141	24	retreated	retreat	VERB
ftr-355	141	25	.	.	PUNCT
ftr-355	142	1	untaxed	untaxed	ADJ
ftr-355	142	2	profits	profit	NOUN
ftr-355	142	3	continued	continue	VERB
ftr-355	142	4	to	to	PART
ftr-355	142	5	accumulate	accumulate	VERB
ftr-355	142	6	offshore	offshore	ADV
ftr-355	142	7	.	.	PUNCT
ftr-355	143	1	then	then	ADV
ftr-355	143	2	,	,	PUNCT
ftr-355	143	3	in	in	ADP
ftr-355	143	4	2004	2004	NUM
ftr-355	143	5	,	,	PUNCT
ftr-355	143	6	congress	congress	PROPN
ftr-355	143	7	enacted	enact	VERB
ftr-355	143	8	section	section	NOUN
ftr-355	143	9	965	965	NUM
ftr-355	143	10	,	,	PUNCT
ftr-355	143	11	under	under	ADP
ftr-355	143	12	which	which	PRON
ftr-355	143	13	the	the	DET
ftr-355	143	14	multinationals	multinational	NOUN
ftr-355	143	15	were	be	AUX
ftr-355	143	16	able	able	ADJ
ftr-355	143	17	to	to	PART
ftr-355	143	18	repatriate	repatriate	VERB
ftr-355	143	19	earnings	earning	NOUN
ftr-355	143	20	at	at	ADP
ftr-355	143	21	a	a	DET
ftr-355	143	22	tax	tax	NOUN
ftr-355	143	23	cost	cost	NOUN
ftr-355	143	24	hundreds	hundred	NOUN
ftr-355	143	25	of	of	ADP
ftr-355	143	26	billions	billion	NOUN
ftr-355	143	27	of	of	ADP
ftr-355	143	28	dollars	dollar	NOUN
ftr-355	143	29	less	less	ADJ
ftr-355	143	30	than	than	SCONJ
ftr-355	143	31	they	they	PRON
ftr-355	143	32	would	would	AUX
ftr-355	143	33	ordinarily	ordinarily	ADV
ftr-355	143	34	have	have	AUX
ftr-355	143	35	incurred.25	incurred.25	VERB
ftr-355	143	36	the	the	DET
ftr-355	143	37	tax	tax	NOUN
ftr-355	143	38	holiday	holiday	NOUN
ftr-355	143	39	was	be	AUX
ftr-355	143	40	purportedly	purportedly	ADV
ftr-355	143	41	a	a	DET
ftr-355	143	42	quid	quid	ADJ
ftr-355	143	43	pro	pro	X
ftr-355	143	44	quo	quo	NOUN
ftr-355	143	45	,	,	PUNCT
ftr-355	143	46	under	under	ADP
ftr-355	143	47	which	which	PRON
ftr-355	143	48	,	,	PUNCT
ftr-355	143	49	in	in	ADP
ftr-355	143	50	exchange	exchange	NOUN
ftr-355	143	51	for	for	ADP
ftr-355	143	52	the	the	DET
ftr-355	143	53	low	low	ADJ
ftr-355	143	54	rate	rate	NOUN
ftr-355	143	55	of	of	ADP
ftr-355	143	56	tax	tax	NOUN
ftr-355	143	57	on	on	ADP
ftr-355	143	58	repatriated	repatriate	VERB
ftr-355	143	59	earnings	earning	NOUN
ftr-355	143	60	,	,	PUNCT
ftr-355	143	61	the	the	DET
ftr-355	143	62	multinationals	multinational	NOUN
ftr-355	143	63	were	be	AUX
ftr-355	143	64	supposed	suppose	VERB
ftr-355	143	65	to	to	PART
ftr-355	143	66	invest	invest	VERB
ftr-355	143	67	the	the	DET
ftr-355	143	68	earnings	earning	NOUN
ftr-355	143	69	domestically	domestically	ADV
ftr-355	143	70	.	.	PUNCT
ftr-355	144	1	however	however	ADV
ftr-355	144	2	,	,	PUNCT
ftr-355	144	3	critics	critic	NOUN
ftr-355	144	4	of	of	ADP
ftr-355	144	5	the	the	DET
ftr-355	144	6	holiday	holiday	NOUN
ftr-355	144	7	characterize	characterize	VERB
ftr-355	144	8	it	it	PRON
ftr-355	144	9	as	as	ADP
ftr-355	144	10	a	a	DET
ftr-355	144	11	pure	pure	ADJ
ftr-355	144	12	windfall	windfall	NOUN
ftr-355	144	13	to	to	ADP
ftr-355	144	14	the	the	DET
ftr-355	144	15	multinationals	multinational	NOUN
ftr-355	144	16	.	.	PUNCT
ftr-355	145	1	26	26	NUM
ftr-355	145	2	the	the	DET
ftr-355	145	3	proliferation	proliferation	NOUN
ftr-355	145	4	of	of	ADP
ftr-355	145	5	tax	tax	NOUN
ftr-355	145	6	shelters	shelter	NOUN
ftr-355	145	7	in	in	ADP
ftr-355	145	8	the	the	DET
ftr-355	145	9	last	last	ADJ
ftr-355	145	10	decade	decade	NOUN
ftr-355	145	11	provides	provide	VERB
ftr-355	145	12	another	another	DET
ftr-355	145	13	example	example	NOUN
ftr-355	145	14	of	of	ADP
ftr-355	145	15	the	the	DET
ftr-355	145	16	ineffectual	ineffectual	ADJ
ftr-355	145	17	enforcement	enforcement	NOUN
ftr-355	145	18	efforts	effort	NOUN
ftr-355	145	19	on	on	ADP
ftr-355	145	20	income	income	NOUN
ftr-355	145	21	from	from	ADP
ftr-355	145	22	capital	capital	NOUN
ftr-355	145	23	.	.	PUNCT
ftr-355	146	1	this	this	DET
ftr-355	146	2	recent	recent	ADJ
ftr-355	146	3	generation	generation	NOUN
ftr-355	146	4	of	of	ADP
ftr-355	146	5	shelters	shelter	NOUN
ftr-355	146	6	was	be	AUX
ftr-355	146	7	largely	largely	ADV
ftr-355	146	8	designed	design	VERB
ftr-355	146	9	to	to	PART
ftr-355	146	10	reduce	reduce	VERB
ftr-355	146	11	corporate	corporate	ADJ
ftr-355	146	12	tax	tax	NOUN
ftr-355	146	13	liabilities	liability	NOUN
ftr-355	146	14	,	,	PUNCT
ftr-355	146	15	ultimately	ultimately	ADV
ftr-355	146	16	benefiting	benefit	VERB
ftr-355	146	17	the	the	DET
ftr-355	146	18	return	return	NOUN
ftr-355	146	19	on	on	ADP
ftr-355	146	20	corporate	corporate	ADJ
ftr-355	146	21	investment.27	investment.27	NOUN
ftr-355	146	22	another	another	DET
ftr-355	146	23	22	22	NUM
ftr-355	146	24	.	.	PUNCT
ftr-355	147	1	"	"	PUNCT
ftr-355	147	2	deferral	deferral	ADJ
ftr-355	147	3	problem	problem	NOUN
ftr-355	147	4	"	"	PUNCT
ftr-355	147	5	refers	refer	VERB
ftr-355	147	6	to	to	ADP
ftr-355	147	7	the	the	DET
ftr-355	147	8	ability	ability	NOUN
ftr-355	147	9	of	of	ADP
ftr-355	147	10	multinational	multinational	ADJ
ftr-355	147	11	corporations	corporation	NOUN
ftr-355	147	12	to	to	PART
ftr-355	147	13	defer	defer	VERB
ftr-355	147	14	offshore	offshore	ADJ
ftr-355	147	15	profits	profit	NOUN
ftr-355	147	16	that	that	PRON
ftr-355	147	17	probably	probably	ADV
ftr-355	147	18	ought	ought	AUX
ftr-355	147	19	to	to	PART
ftr-355	147	20	have	have	AUX
ftr-355	147	21	been	be	AUX
ftr-355	147	22	taxed	tax	VERB
ftr-355	147	23	currently	currently	ADV
ftr-355	147	24	under	under	ADP
ftr-355	147	25	subpart	subpart	NOUN
ftr-355	147	26	f	f	PROPN
ftr-355	147	27	principles	principle	NOUN
ftr-355	147	28	.	.	PUNCT
ftr-355	148	1	see	see	VERB
ftr-355	148	2	generally	generally	ADV
ftr-355	148	3	keith	keith	PROPN
ftr-355	148	4	engel	engel	PROPN
ftr-355	148	5	,	,	PUNCT
ftr-355	148	6	tax	tax	NOUN
ftr-355	148	7	neutrality	neutrality	NOUN
ftr-355	148	8	to	to	ADP
ftr-355	148	9	the	the	DET
ftr-355	148	10	left	left	ADJ
ftr-355	148	11	,	,	PUNCT
ftr-355	148	12	international	international	ADJ
ftr-355	148	13	competitiveness	competitiveness	NOUN
ftr-355	148	14	to	to	ADP
ftr-355	148	15	the	the	DET
ftr-355	148	16	right	right	NOUN
ftr-355	148	17	,	,	PUNCT
ftr-355	148	18	stuck	stick	VERB
ftr-355	148	19	in	in	ADP
ftr-355	148	20	the	the	DET
ftr-355	148	21	middle	middle	NOUN
ftr-355	148	22	with	with	ADP
ftr-355	148	23	subpart	subpart	PROPN
ftr-355	148	24	f	f	PROPN
ftr-355	148	25	,	,	PUNCT
ftr-355	148	26	79	79	NUM
ftr-355	148	27	tex	tex	PROPN
ftr-355	148	28	.	.	PROPN
ftr-355	148	29	l.	l.	PROPN
ftr-355	148	30	rev	rev	PROPN
ftr-355	148	31	.	.	PROPN
ftr-355	148	32	1525	1525	NUM
ftr-355	148	33	(	(	PUNCT
ftr-355	148	34	2001	2001	NUM
ftr-355	148	35	)	)	PUNCT
ftr-355	148	36	;	;	PUNCT
ftr-355	149	1	lawrence	lawrence	PROPN
ftr-355	149	2	lokken	lokken	PROPN
ftr-355	149	3	,	,	PUNCT
ftr-355	149	4	whatever	whatever	PRON
ftr-355	149	5	happened	happen	VERB
ftr-355	149	6	to	to	PART
ftr-355	149	7	subpart	subpart	VERB
ftr-355	149	8	f	f	PROPN
ftr-355	149	9	?	?	PUNCT
ftr-355	150	1	u.s	u.s	PROPN
ftr-355	150	2	.	.	PROPN
ftr-355	150	3	cfc	cfc	PROPN
ftr-355	150	4	legislation	legislation	NOUN
ftr-355	150	5	after	after	ADP
ftr-355	150	6	the	the	DET
ftr-355	150	7	check	check	VERB
ftr-355	150	8	-	-	PUNCT
ftr-355	150	9	the	the	DET
ftr-355	150	10	-	-	PUNCT
ftr-355	150	11	box	box	NOUN
ftr-355	150	12	regulations	regulation	NOUN
ftr-355	150	13	,	,	PUNCT
ftr-355	150	14	7	7	NUM
ftr-355	150	15	fla	fla	NOUN
ftr-355	150	16	.	.	PUNCT
ftr-355	151	1	tax	tax	PROPN
ftr-355	151	2	rev	rev	PROPN
ftr-355	151	3	.	.	PROPN
ftr-355	151	4	185	185	NUM
ftr-355	151	5	(	(	PUNCT
ftr-355	151	6	2005	2005	NUM
ftr-355	151	7	)	)	PUNCT
ftr-355	151	8	.	.	PUNCT
ftr-355	152	1	23	23	NUM
ftr-355	152	2	.	.	PUNCT
ftr-355	153	1	see	see	VERB
ftr-355	153	2	notice	notice	NOUN
ftr-355	153	3	98	98	NUM
ftr-355	153	4	-	-	SYM
ftr-355	153	5	11	11	NUM
ftr-355	153	6	,	,	PUNCT
ftr-355	153	7	1998	1998	NUM
ftr-355	153	8	-	-	SYM
ftr-355	153	9	1	1	NUM
ftr-355	153	10	c.b	c.b	PROPN
ftr-355	153	11	.	.	PROPN
ftr-355	153	12	433	433	NUM
ftr-355	153	13	.	.	PUNCT
ftr-355	154	1	24	24	NUM
ftr-355	154	2	.	.	PUNCT
ftr-355	155	1	see	see	VERB
ftr-355	155	2	engel	engel	PROPN
ftr-355	155	3	,	,	PUNCT
ftr-355	155	4	supra	supra	PROPN
ftr-355	155	5	note	note	PROPN
ftr-355	155	6	22	22	NUM
ftr-355	155	7	,	,	PUNCT
ftr-355	155	8	at	at	ADP
ftr-355	155	9	1552	1552	NUM
ftr-355	155	10	-	-	SYM
ftr-355	155	11	57	57	NUM
ftr-355	155	12	.	.	PUNCT
ftr-355	156	1	25	25	NUM
ftr-355	156	2	.	.	PUNCT
ftr-355	157	1	see	see	VERB
ftr-355	157	2	martin	martin	PROPN
ftr-355	157	3	a	a	DET
ftr-355	157	4	sullivan	sullivan	PROPN
ftr-355	157	5	&	&	CCONJ
ftr-355	157	6	lee	lee	PROPN
ftr-355	157	7	a.	a.	PROPN
ftr-355	157	8	sheppard	sheppard	PROPN
ftr-355	157	9	,	,	PUNCT
ftr-355	157	10	multinationals	multinational	NOUN
ftr-355	157	11	accumulate	accumulate	VERB
ftr-355	157	12	to	to	PART
ftr-355	157	13	repatriate	repatriate	VERB
ftr-355	157	14	,	,	PUNCT
ftr-355	157	15	122	122	NUM
ftr-355	157	16	tax	tax	NOUN
ftr-355	157	17	notes	note	NOUN
ftr-355	157	18	295	295	NUM
ftr-355	157	19	(	(	PUNCT
ftr-355	157	20	jan	jan	PROPN
ftr-355	157	21	.	.	PROPN
ftr-355	157	22	19	19	NUM
ftr-355	157	23	,	,	PUNCT
ftr-355	157	24	2009	2009	NUM
ftr-355	157	25	)	)	PUNCT
ftr-355	157	26	;	;	PUNCT
ftr-355	157	27	robert	robert	PROPN
ftr-355	157	28	goulder	goulder	PROPN
ftr-355	157	29	,	,	PUNCT
ftr-355	157	30	if	if	SCONJ
ftr-355	157	31	in	in	ADP
ftr-355	157	32	doubt	doubt	NOUN
ftr-355	157	33	,	,	PUNCT
ftr-355	157	34	blame	blame	VERB
ftr-355	157	35	check	check	VERB
ftr-355	157	36	the	the	DET
ftr-355	157	37	box	box	NOUN
ftr-355	157	38	,	,	PUNCT
ftr-355	157	39	119	119	NUM
ftr-355	157	40	tax	tax	NOUN
ftr-355	157	41	notes	note	NOUN
ftr-355	157	42	1061	1061	NUM
ftr-355	157	43	(	(	PUNCT
ftr-355	157	44	june	june	PROPN
ftr-355	157	45	9	9	NUM
ftr-355	157	46	,	,	PUNCT
ftr-355	157	47	2008	2008	NUM
ftr-355	157	48	)	)	PUNCT
ftr-355	157	49	.	.	PUNCT
ftr-355	158	1	26	26	NUM
ftr-355	158	2	.	.	PUNCT
ftr-355	158	3	see	see	VERB
ftr-355	158	4	lynnley	lynnley	PROPN
ftr-355	158	5	browning	browning	PROPN
ftr-355	158	6	,	,	PUNCT
ftr-355	158	7	a	a	DET
ftr-355	158	8	one	one	NUM
ftr-355	158	9	-	-	PUNCT
ftr-355	158	10	time	time	NOUN
ftr-355	158	11	tax	tax	NOUN
ftr-355	158	12	break	break	NOUN
ftr-355	158	13	saved	save	VERB
ftr-355	158	14	843	843	NUM
ftr-355	158	15	corporations	corporation	NOUN
ftr-355	158	16	$	$	SYM
ftr-355	158	17	265	265	NUM
ftr-355	158	18	billion	billion	NUM
ftr-355	158	19	,	,	PUNCT
ftr-355	158	20	n.	n.	PROPN
ftr-355	158	21	y.	y.	PROPN
ftr-355	158	22	times	times	PROPN
ftr-355	158	23	,	,	PUNCT
ftr-355	158	24	june	june	PROPN
ftr-355	158	25	24	24	NUM
ftr-355	158	26	,	,	PUNCT
ftr-355	158	27	2008	2008	NUM
ftr-355	158	28	(	(	PUNCT
ftr-355	158	29	"	"	PUNCT
ftr-355	158	30	it	it	PRON
ftr-355	158	31	basically	basically	ADV
ftr-355	158	32	worked	work	VERB
ftr-355	158	33	out	out	ADP
ftr-355	158	34	to	to	PART
ftr-355	158	35	be	be	AUX
ftr-355	158	36	one	one	NUM
ftr-355	158	37	big	big	ADJ
ftr-355	158	38	giveaway	giveaway	NOUN
ftr-355	158	39	,	,	PUNCT
ftr-355	158	40	"	"	PUNCT
ftr-355	158	41	quoting	quote	VERB
ftr-355	158	42	robert	robert	PROPN
ftr-355	158	43	willens	willens	PROPN
ftr-355	158	44	,	,	PUNCT
ftr-355	158	45	a	a	DET
ftr-355	158	46	tax	tax	NOUN
ftr-355	158	47	and	and	CCONJ
ftr-355	158	48	accounting	accounting	NOUN
ftr-355	158	49	authority	authority	NOUN
ftr-355	158	50	in	in	ADP
ftr-355	158	51	new	new	PROPN
ftr-355	158	52	york	york	PROPN
ftr-355	158	53	)	)	PUNCT
ftr-355	158	54	;	;	PUNCT
ftr-355	158	55	see	see	VERB
ftr-355	158	56	also	also	ADV
ftr-355	158	57	,	,	PUNCT
ftr-355	158	58	lisa	lisa	PROPN
ftr-355	158	59	m.	m.	NOUN
ftr-355	158	60	nadal	nadal	PROPN
ftr-355	158	61	,	,	PUNCT
ftr-355	158	62	repatriation	repatriation	NOUN
ftr-355	158	63	gluttony	gluttony	NOUN
ftr-355	158	64	was	be	AUX
ftr-355	158	65	it	it	PRON
ftr-355	158	66	worth	worth	ADJ
ftr-355	158	67	it	it	PRON
ftr-355	158	68	?	?	PUNCT
ftr-355	159	1	119	119	NUM
ftr-355	159	2	tax	tax	NOUN
ftr-355	159	3	notes	note	NOUN
ftr-355	159	4	1228	1228	NUM
ftr-355	159	5	(	(	PUNCT
ftr-355	159	6	june	june	PROPN
ftr-355	159	7	23	23	NUM
ftr-355	159	8	,	,	PUNCT
ftr-355	159	9	2008	2008	NUM
ftr-355	159	10	)	)	PUNCT
ftr-355	159	11	.	.	PUNCT
ftr-355	160	1	27	27	NUM
ftr-355	160	2	.	.	PUNCT
ftr-355	161	1	see	see	VERB
ftr-355	161	2	generally	generally	ADV
ftr-355	161	3	joseph	joseph	PROPN
ftr-355	161	4	bankman	bankman	PROPN
ftr-355	161	5	,	,	PUNCT
ftr-355	161	6	the	the	DET
ftr-355	161	7	new	new	ADJ
ftr-355	161	8	market	market	NOUN
ftr-355	161	9	in	in	ADP
ftr-355	161	10	corporate	corporate	ADJ
ftr-355	161	11	tax	tax	NOUN
ftr-355	161	12	shelters	shelter	NOUN
ftr-355	161	13	,	,	PUNCT
ftr-355	161	14	83	83	NUM
ftr-355	161	15	tax	tax	NOUN
ftr-355	161	16	notes	note	NOUN
ftr-355	161	17	1775	1775	NUM
ftr-355	161	18	(	(	PUNCT
ftr-355	161	19	june	june	PROPN
ftr-355	161	20	21	21	NUM
ftr-355	161	21	,	,	PUNCT
ftr-355	161	22	1999	1999	NUM
ftr-355	161	23	)	)	PUNCT
ftr-355	161	24	.	.	PUNCT
ftr-355	162	1	florida	florida	PROPN
ftr-355	162	2	tax	tax	PROPN
ftr-355	162	3	review	review	PROPN
ftr-355	162	4	major	major	ADJ
ftr-355	162	5	area	area	NOUN
ftr-355	162	6	of	of	ADP
ftr-355	162	7	enforcement	enforcement	NOUN
ftr-355	162	8	failure	failure	NOUN
ftr-355	162	9	is	be	AUX
ftr-355	162	10	in	in	ADP
ftr-355	162	11	the	the	DET
ftr-355	162	12	collection	collection	NOUN
ftr-355	162	13	of	of	ADP
ftr-355	162	14	taxes	taxis	NOUN
ftr-355	162	15	on	on	ADP
ftr-355	162	16	capital	capital	NOUN
ftr-355	162	17	gains	gain	NOUN
ftr-355	162	18	,	,	PUNCT
ftr-355	162	19	where	where	SCONJ
ftr-355	162	20	no	no	DET
ftr-355	162	21	meaningful	meaningful	ADJ
ftr-355	162	22	efforts	effort	NOUN
ftr-355	162	23	are	be	AUX
ftr-355	162	24	made	make	VERB
ftr-355	162	25	to	to	PART
ftr-355	162	26	prevent	prevent	VERB
ftr-355	162	27	taxpayers	taxpayer	NOUN
ftr-355	162	28	from	from	ADP
ftr-355	162	29	overstating	overstate	VERB
ftr-355	162	30	basis.28	basis.28	NOUN
ftr-355	162	31	this	this	PRON
ftr-355	162	32	is	be	AUX
ftr-355	162	33	not	not	PART
ftr-355	162	34	to	to	PART
ftr-355	162	35	say	say	VERB
ftr-355	162	36	that	that	SCONJ
ftr-355	162	37	enforcement	enforcement	NOUN
ftr-355	162	38	efforts	effort	NOUN
ftr-355	162	39	do	do	AUX
ftr-355	162	40	not	not	PART
ftr-355	162	41	also	also	ADV
ftr-355	162	42	fall	fall	VERB
ftr-355	162	43	short	short	ADJ
ftr-355	162	44	in	in	ADP
ftr-355	162	45	collecting	collect	VERB
ftr-355	162	46	tax	tax	NOUN
ftr-355	162	47	on	on	ADP
ftr-355	162	48	income	income	NOUN
ftr-355	162	49	from	from	ADP
ftr-355	162	50	labor	labor	NOUN
ftr-355	162	51	.	.	PUNCT
ftr-355	163	1	notably	notably	ADV
ftr-355	163	2	,	,	PUNCT
ftr-355	163	3	sole	sole	ADJ
ftr-355	163	4	proprietors	proprietor	NOUN
ftr-355	163	5	of	of	ADP
ftr-355	163	6	unincorporated	unincorporated	ADJ
ftr-355	163	7	businesses	business	NOUN
ftr-355	163	8	,	,	PUNCT
ftr-355	163	9	who	who	PRON
ftr-355	163	10	presumably	presumably	ADV
ftr-355	163	11	derive	derive	VERB
ftr-355	163	12	a	a	DET
ftr-355	163	13	significant	significant	ADJ
ftr-355	163	14	proportion	proportion	NOUN
ftr-355	163	15	of	of	ADP
ftr-355	163	16	their	their	PRON
ftr-355	163	17	income	income	NOUN
ftr-355	163	18	from	from	ADP
ftr-355	163	19	their	their	PRON
ftr-355	163	20	labor	labor	NOUN
ftr-355	163	21	,	,	PUNCT
ftr-355	163	22	are	be	AUX
ftr-355	163	23	among	among	ADP
ftr-355	163	24	the	the	DET
ftr-355	163	25	least	least	ADJ
ftr-355	163	26	compliant	compliant	ADJ
ftr-355	163	27	taxpayers	taxpayer	NOUN
ftr-355	163	28	,	,	PUNCT
ftr-355	163	29	and	and	CCONJ
ftr-355	163	30	,	,	PUNCT
ftr-355	163	31	in	in	ADP
ftr-355	163	32	2001	2001	NUM
ftr-355	163	33	,	,	PUNCT
ftr-355	163	34	accounted	account	VERB
ftr-355	163	35	for	for	ADP
ftr-355	163	36	an	an	DET
ftr-355	163	37	estimated	estimate	VERB
ftr-355	163	38	$	$	SYM
ftr-355	163	39	68	68	NUM
ftr-355	163	40	billion	billion	NUM
ftr-355	163	41	of	of	ADP
ftr-355	163	42	the	the	DET
ftr-355	163	43	$	$	SYM
ftr-355	163	44	345	345	NUM
ftr-355	163	45	billion	billion	NUM
ftr-355	163	46	tax	tax	NOUN
ftr-355	163	47	gap.29	gap.29	NOUN
ftr-355	163	48	but	but	CCONJ
ftr-355	163	49	when	when	SCONJ
ftr-355	163	50	it	it	PRON
ftr-355	163	51	comes	come	VERB
ftr-355	163	52	to	to	ADP
ftr-355	163	53	collecting	collect	VERB
ftr-355	163	54	tax	tax	NOUN
ftr-355	163	55	on	on	ADP
ftr-355	163	56	wages	wage	NOUN
ftr-355	163	57	paid	pay	VERB
ftr-355	163	58	to	to	ADP
ftr-355	163	59	employees	employee	NOUN
ftr-355	163	60	,	,	PUNCT
ftr-355	163	61	one	one	NUM
ftr-355	163	62	enforcement	enforcement	NOUN
ftr-355	163	63	mechanism	mechanism	NOUN
ftr-355	163	64	has	have	AUX
ftr-355	163	65	been	be	AUX
ftr-355	163	66	devastatingly	devastatingly	ADV
ftr-355	163	67	effective	effective	ADJ
ftr-355	163	68	:	:	PUNCT
ftr-355	163	69	wage	wage	NOUN
ftr-355	163	70	withholding	withholding	NOUN
ftr-355	163	71	.	.	PUNCT
ftr-355	164	1	30	30	NUM
ftr-355	164	2	b.	b.	NOUN
ftr-355	164	3	withholding	withholding	NOUN
ftr-355	164	4	withholding	withholding	NOUN
ftr-355	164	5	is	be	AUX
ftr-355	164	6	a	a	DET
ftr-355	164	7	simple	simple	ADJ
ftr-355	164	8	concept	concept	NOUN
ftr-355	164	9	.	.	PUNCT
ftr-355	165	1	the	the	DET
ftr-355	165	2	payor	payor	NOUN
ftr-355	165	3	holds	hold	VERB
ftr-355	165	4	back	back	ADP
ftr-355	165	5	a	a	DET
ftr-355	165	6	portion	portion	NOUN
ftr-355	165	7	of	of	ADP
ftr-355	165	8	a	a	DET
ftr-355	165	9	payment	payment	NOUN
ftr-355	165	10	and	and	CCONJ
ftr-355	165	11	remits	remit	VERB
ftr-355	165	12	it	it	PRON
ftr-355	165	13	to	to	ADP
ftr-355	165	14	the	the	DET
ftr-355	165	15	tax	tax	NOUN
ftr-355	165	16	authorities	authority	NOUN
ftr-355	165	17	,	,	PUNCT
ftr-355	165	18	to	to	PART
ftr-355	165	19	be	be	AUX
ftr-355	165	20	applied	apply	VERB
ftr-355	165	21	against	against	ADP
ftr-355	165	22	the	the	DET
ftr-355	165	23	payee	payee	NOUN
ftr-355	165	24	's	's	PART
ftr-355	165	25	tax	tax	NOUN
ftr-355	165	26	liability	liability	NOUN
ftr-355	165	27	.	.	PUNCT
ftr-355	166	1	modem	modem	NOUN
ftr-355	166	2	wage	wage	NOUN
ftr-355	166	3	withholding	withholding	NOUN
ftr-355	166	4	came	come	VERB
ftr-355	166	5	in	in	ADP
ftr-355	166	6	during	during	ADP
ftr-355	166	7	the	the	DET
ftr-355	166	8	world	world	PROPN
ftr-355	166	9	war	war	PROPN
ftr-355	166	10	ii	ii	PROPN
ftr-355	166	11	,	,	PUNCT
ftr-355	166	12	and	and	CCONJ
ftr-355	166	13	the	the	DET
ftr-355	166	14	tax	tax	NOUN
ftr-355	166	15	system	system	NOUN
ftr-355	166	16	has	have	AUX
ftr-355	166	17	never	never	ADV
ftr-355	166	18	looked	look	VERB
ftr-355	166	19	back.3	back.3	NOUN
ftr-355	166	20	1	1	NUM
ftr-355	166	21	withholding	withholding	NOUN
ftr-355	166	22	was	be	AUX
ftr-355	166	23	particularly	particularly	ADV
ftr-355	166	24	useful	useful	ADJ
ftr-355	166	25	during	during	ADP
ftr-355	166	26	wartime	wartime	NOUN
ftr-355	166	27	,	,	PUNCT
ftr-355	166	28	when	when	SCONJ
ftr-355	166	29	revenue	revenue	NOUN
ftr-355	166	30	needs	need	NOUN
ftr-355	166	31	were	be	AUX
ftr-355	166	32	high	high	ADJ
ftr-355	166	33	,	,	PUNCT
ftr-355	166	34	immediate	immediate	ADJ
ftr-355	166	35	,	,	PUNCT
ftr-355	166	36	and	and	CCONJ
ftr-355	166	37	volatile.32	volatile.32	VERB
ftr-355	166	38	in	in	ADP
ftr-355	166	39	addition	addition	NOUN
ftr-355	166	40	,	,	PUNCT
ftr-355	166	41	it	it	PRON
ftr-355	166	42	was	be	AUX
ftr-355	166	43	an	an	DET
ftr-355	166	44	attractive	attractive	ADJ
ftr-355	166	45	way	way	NOUN
ftr-355	166	46	to	to	PART
ftr-355	166	47	ensure	ensure	VERB
ftr-355	166	48	collection	collection	NOUN
ftr-355	166	49	from	from	ADP
ftr-355	166	50	the	the	DET
ftr-355	166	51	expanded	expand	VERB
ftr-355	166	52	rolls	roll	NOUN
ftr-355	166	53	of	of	ADP
ftr-355	166	54	new	new	ADJ
ftr-355	166	55	taxpayers	taxpayer	NOUN
ftr-355	166	56	,	,	PUNCT
ftr-355	166	57	who	who	PRON
ftr-355	166	58	had	have	VERB
ftr-355	166	59	no	no	DET
ftr-355	166	60	experience	experience	NOUN
ftr-355	166	61	filing	file	VERB
ftr-355	166	62	a	a	DET
ftr-355	166	63	tax	tax	NOUN
ftr-355	166	64	return	return	NOUN
ftr-355	166	65	or	or	CCONJ
ftr-355	166	66	putting	put	VERB
ftr-355	166	67	funds	fund	NOUN
ftr-355	166	68	aside	aside	ADV
ftr-355	166	69	for	for	ADP
ftr-355	166	70	the	the	DET
ftr-355	166	71	payment	payment	NOUN
ftr-355	166	72	of	of	ADP
ftr-355	166	73	taxes	taxis	NOUN
ftr-355	166	74	.	.	PUNCT
ftr-355	167	1	withholding	withhold	VERB
ftr-355	167	2	first	first	ADV
ftr-355	167	3	gained	gain	VERB
ftr-355	167	4	a	a	DET
ftr-355	167	5	toehold	toehold	NOUN
ftr-355	167	6	in	in	ADP
ftr-355	167	7	1942	1942	NUM
ftr-355	167	8	,	,	PUNCT
ftr-355	167	9	as	as	ADP
ftr-355	167	10	the	the	DET
ftr-355	167	11	means	mean	NOUN
ftr-355	167	12	for	for	ADP
ftr-355	167	13	collecting	collect	VERB
ftr-355	167	14	the	the	DET
ftr-355	167	15	"	"	PUNCT
ftr-355	167	16	victory	victory	NOUN
ftr-355	167	17	tax	tax	NOUN
ftr-355	167	18	,	,	PUNCT
ftr-355	167	19	"	"	PUNCT
ftr-355	167	20	a	a	DET
ftr-355	167	21	special	special	ADJ
ftr-355	167	22	5	5	NUM
ftr-355	167	23	%	%	NOUN
ftr-355	167	24	28	28	NUM
ftr-355	167	25	.	.	PUNCT
ftr-355	168	1	see	see	VERB
ftr-355	168	2	joseph	joseph	PROPN
ftr-355	168	3	m.	m.	PROPN
ftr-355	168	4	dodge	dodge	PROPN
ftr-355	168	5	&	&	CCONJ
ftr-355	168	6	jay	jay	PROPN
ftr-355	168	7	a.	a.	PROPN
ftr-355	168	8	soled	sole	VERB
ftr-355	168	9	,	,	PUNCT
ftr-355	168	10	inflated	inflate	VERB
ftr-355	168	11	tax	tax	NOUN
ftr-355	168	12	basis	basis	NOUN
ftr-355	168	13	and	and	CCONJ
ftr-355	168	14	the	the	DET
ftr-355	168	15	quarter	quarter	NOUN
ftr-355	168	16	-	-	PUNCT
ftr-355	168	17	trillion	trillion	NUM
ftr-355	168	18	-	-	PUNCT
ftr-355	168	19	dollar	dollar	NOUN
ftr-355	168	20	revenue	revenue	NOUN
ftr-355	168	21	question	question	NOUN
ftr-355	168	22	,	,	PUNCT
ftr-355	168	23	106	106	NUM
ftr-355	168	24	tax	tax	NOUN
ftr-355	168	25	notes	note	NOUN
ftr-355	168	26	453	453	NUM
ftr-355	168	27	,	,	PUNCT
ftr-355	168	28	454	454	NUM
ftr-355	168	29	-	-	SYM
ftr-355	168	30	61	61	NUM
ftr-355	168	31	(	(	PUNCT
ftr-355	168	32	jan	jan	PROPN
ftr-355	168	33	.	.	PROPN
ftr-355	168	34	24	24	NUM
ftr-355	168	35	,	,	PUNCT
ftr-355	168	36	2005	2005	NUM
ftr-355	168	37	)	)	PUNCT
ftr-355	168	38	(	(	PUNCT
ftr-355	168	39	taxpayers	taxpayer	NOUN
ftr-355	168	40	overstate	overstate	VERB
ftr-355	168	41	tax	tax	NOUN
ftr-355	168	42	basis	basis	NOUN
ftr-355	168	43	with	with	ADP
ftr-355	168	44	impunity	impunity	NOUN
ftr-355	168	45	because	because	SCONJ
ftr-355	168	46	there	there	PRON
ftr-355	168	47	are	be	VERB
ftr-355	168	48	no	no	DET
ftr-355	168	49	serious	serious	ADJ
ftr-355	168	50	deterrents	deterrent	NOUN
ftr-355	168	51	from	from	ADP
ftr-355	168	52	doing	do	VERB
ftr-355	168	53	so	so	ADV
ftr-355	168	54	,	,	PUNCT
ftr-355	168	55	underpaying	underpay	VERB
ftr-355	168	56	taxes	taxis	NOUN
ftr-355	168	57	by	by	ADP
ftr-355	168	58	an	an	DET
ftr-355	168	59	estimated	estimate	VERB
ftr-355	168	60	$	$	SYM
ftr-355	168	61	250	250	NUM
ftr-355	168	62	billion	billion	NUM
ftr-355	168	63	over	over	ADP
ftr-355	168	64	10	10	NUM
ftr-355	168	65	years	year	NOUN
ftr-355	168	66	)	)	PUNCT
ftr-355	168	67	.	.	PUNCT
ftr-355	169	1	29	29	NUM
ftr-355	169	2	.	.	PUNCT
ftr-355	170	1	see	see	VERB
ftr-355	170	2	irs	irs	PROPN
ftr-355	170	3	tax	tax	NOUN
ftr-355	170	4	gap	gap	NOUN
ftr-355	170	5	facts	fact	NOUN
ftr-355	170	6	and	and	CCONJ
ftr-355	170	7	figures	figure	NOUN
ftr-355	170	8	,	,	PUNCT
ftr-355	170	9	11	11	NUM
ftr-355	170	10	available	available	ADJ
ftr-355	170	11	at	at	ADP
ftr-355	170	12	http://www.irs.gov/pub/irs-utl/taxgap	http://www.irs.gov/pub/irs-utl/taxgap	PROPN
ftr-355	170	13	facts-figures.pdf	facts-figures.pdf	PROPN
ftr-355	170	14	;	;	PUNCT
ftr-355	170	15	u.s	u.s	PROPN
ftr-355	170	16	.	.	PROPN
ftr-355	170	17	gov't	gov't	PROPN
ftr-355	170	18	accountability	accountability	NOUN
ftr-355	170	19	office	office	NOUN
ftr-355	170	20	report	report	NOUN
ftr-355	170	21	to	to	ADP
ftr-355	170	22	the	the	DET
ftr-355	170	23	committee	committee	NOUN
ftr-355	170	24	on	on	ADP
ftr-355	170	25	finance	finance	PROPN
ftr-355	170	26	,	,	PUNCT
ftr-355	170	27	u.s	u.s	PROPN
ftr-355	170	28	.	.	PROPN
ftr-355	170	29	senate	senate	PROPN
ftr-355	170	30	,	,	PUNCT
ftr-355	170	31	tax	tax	NOUN
ftr-355	170	32	gap	gap	NOUN
ftr-355	170	33	:	:	PUNCT
ftr-355	170	34	a	a	DET
ftr-355	170	35	strategy	strategy	NOUN
ftr-355	170	36	for	for	ADP
ftr-355	170	37	reducing	reduce	VERB
ftr-355	170	38	the	the	DET
ftr-355	170	39	gap	gap	NOUN
ftr-355	170	40	should	should	AUX
ftr-355	170	41	include	include	VERB
ftr-355	170	42	options	option	NOUN
ftr-355	170	43	for	for	ADP
ftr-355	170	44	addressing	address	VERB
ftr-355	170	45	sole	sole	ADJ
ftr-355	170	46	proprietor	proprietor	NOUN
ftr-355	170	47	noncompliance	noncompliance	NOUN
ftr-355	170	48	(	(	PUNCT
ftr-355	170	49	july	july	PROPN
ftr-355	170	50	2007	2007	NUM
ftr-355	170	51	)	)	PUNCT
ftr-355	170	52	,	,	PUNCT
ftr-355	170	53	available	available	ADJ
ftr-355	170	54	at	at	ADP
ftr-355	170	55	http://www.gao.gov/new.items/d071014	http://www.gao.gov/new.items/d071014	PROPN
ftr-355	170	56	.	.	PUNCT
ftr-355	171	1	pdf	pdf	NOUN
ftr-355	171	2	.	.	PUNCT
ftr-355	172	1	30	30	NUM
ftr-355	172	2	.	.	PUNCT
ftr-355	173	1	irc	irc	PROPN
ftr-355	173	2	§	§	PROPN
ftr-355	173	3	3402	3402	NUM
ftr-355	173	4	.	.	PUNCT
ftr-355	174	1	31	31	NUM
ftr-355	174	2	.	.	PUNCT
ftr-355	175	1	for	for	ADP
ftr-355	175	2	a	a	DET
ftr-355	175	3	history	history	NOUN
ftr-355	175	4	of	of	ADP
ftr-355	175	5	withholding	withholding	NOUN
ftr-355	175	6	,	,	PUNCT
ftr-355	175	7	see	see	VERB
ftr-355	175	8	generally	generally	ADV
ftr-355	175	9	,	,	PUNCT
ftr-355	175	10	richard	richard	PROPN
ftr-355	175	11	l.	l.	PROPN
ftr-355	175	12	doemberg	doemberg	PROPN
ftr-355	175	13	,	,	PUNCT
ftr-355	175	14	the	the	DET
ftr-355	175	15	case	case	NOUN
ftr-355	175	16	against	against	ADP
ftr-355	175	17	withholding	withholding	NOUN
ftr-355	175	18	,	,	PUNCT
ftr-355	175	19	61	61	NUM
ftr-355	175	20	tex	tex	PROPN
ftr-355	175	21	.	.	PROPN
ftr-355	175	22	l.	l.	PROPN
ftr-355	175	23	rev	rev	PROPN
ftr-355	175	24	.	.	PROPN
ftr-355	175	25	595	595	NUM
ftr-355	175	26	,	,	PUNCT
ftr-355	175	27	599	599	NUM
ftr-355	175	28	-	-	SYM
ftr-355	175	29	603	603	NUM
ftr-355	175	30	(	(	PUNCT
ftr-355	175	31	1982	1982	NUM
ftr-355	175	32	)	)	PUNCT
ftr-355	175	33	;	;	PUNCT
ftr-355	175	34	jones	jones	PROPN
ftr-355	175	35	,	,	PUNCT
ftr-355	175	36	supra	supra	PROPN
ftr-355	175	37	note	note	PROPN
ftr-355	175	38	4	4	NUM
ftr-355	175	39	,	,	PUNCT
ftr-355	175	40	at	at	ADP
ftr-355	175	41	695	695	NUM
ftr-355	175	42	-	-	SYM
ftr-355	175	43	99	99	NUM
ftr-355	175	44	;	;	PUNCT
ftr-355	175	45	charlotte	charlotte	PROPN
ftr-355	175	46	twight	twight	NOUN
ftr-355	175	47	,	,	PUNCT
ftr-355	175	48	evolution	evolution	NOUN
ftr-355	175	49	of	of	ADP
ftr-355	175	50	federal	federal	ADJ
ftr-355	175	51	income	income	NOUN
ftr-355	175	52	tax	tax	NOUN
ftr-355	175	53	withholding	withholding	NOUN
ftr-355	175	54	:	:	PUNCT
ftr-355	175	55	the	the	DET
ftr-355	175	56	machinery	machinery	NOUN
ftr-355	175	57	of	of	ADP
ftr-355	175	58	institutional	institutional	ADJ
ftr-355	175	59	change	change	NOUN
ftr-355	175	60	,	,	PUNCT
ftr-355	175	61	14	14	NUM
ftr-355	175	62	cato	cato	PROPN
ftr-355	175	63	j.	j.	PROPN
ftr-355	175	64	359	359	PROPN
ftr-355	175	65	,	,	PUNCT
ftr-355	175	66	367	367	NUM
ftr-355	175	67	-	-	SYM
ftr-355	175	68	90	90	NUM
ftr-355	175	69	(	(	PUNCT
ftr-355	175	70	1995	1995	NUM
ftr-355	175	71	)	)	PUNCT
ftr-355	175	72	.	.	PUNCT
ftr-355	176	1	the	the	DET
ftr-355	176	2	united	united	PROPN
ftr-355	176	3	states	states	PROPN
ftr-355	176	4	'	'	PART
ftr-355	176	5	first	first	ADJ
ftr-355	176	6	experience	experience	NOUN
ftr-355	176	7	with	with	ADP
ftr-355	176	8	income	income	NOUN
ftr-355	176	9	tax	tax	NOUN
ftr-355	176	10	withholding	withholding	NOUN
ftr-355	176	11	on	on	ADP
ftr-355	176	12	wages	wage	NOUN
ftr-355	176	13	and	and	CCONJ
ftr-355	176	14	interest	interest	NOUN
ftr-355	176	15	actually	actually	ADV
ftr-355	176	16	occurred	occur	VERB
ftr-355	176	17	from	from	ADP
ftr-355	176	18	1913	1913	NUM
ftr-355	176	19	to	to	ADP
ftr-355	176	20	1917	1917	NUM
ftr-355	176	21	.	.	PUNCT
ftr-355	177	1	it	it	PRON
ftr-355	177	2	was	be	AUX
ftr-355	177	3	extremely	extremely	ADV
ftr-355	177	4	unpopular	unpopular	ADJ
ftr-355	177	5	,	,	PUNCT
ftr-355	177	6	and	and	CCONJ
ftr-355	177	7	it	it	PRON
ftr-355	177	8	was	be	AUX
ftr-355	177	9	replaced	replace	VERB
ftr-355	177	10	in	in	ADP
ftr-355	177	11	1917	1917	NUM
ftr-355	177	12	by	by	ADP
ftr-355	177	13	an	an	DET
ftr-355	177	14	information	information	NOUN
ftr-355	177	15	reporting	reporting	NOUN
ftr-355	177	16	system	system	NOUN
ftr-355	177	17	.	.	PUNCT
ftr-355	178	1	see	see	VERB
ftr-355	178	2	doemberg	doemberg	NOUN
ftr-355	178	3	at	at	ADP
ftr-355	178	4	600	600	NUM
ftr-355	178	5	.	.	PUNCT
ftr-355	179	1	32	32	NUM
ftr-355	179	2	.	.	PUNCT
ftr-355	180	1	see	see	VERB
ftr-355	180	2	doemberg	doemberg	PROPN
ftr-355	180	3	,	,	PUNCT
ftr-355	180	4	supra	supra	PROPN
ftr-355	180	5	note	note	NOUN
ftr-355	180	6	31	31	NUM
ftr-355	180	7	,	,	PUNCT
ftr-355	180	8	at	at	ADP
ftr-355	180	9	601	601	NUM
ftr-355	180	10	;	;	PUNCT
ftr-355	180	11	jones	jones	PROPN
ftr-355	180	12	,	,	PUNCT
ftr-355	180	13	supra	supra	PROPN
ftr-355	180	14	note	note	PROPN
ftr-355	180	15	4	4	NUM
ftr-355	180	16	,	,	PUNCT
ftr-355	180	17	at	at	ADP
ftr-355	180	18	697	697	NUM
ftr-355	180	19	.	.	PUNCT
ftr-355	180	20	33	33	NUM
ftr-355	180	21	.	.	PUNCT
ftr-355	181	1	see	see	VERB
ftr-355	181	2	doemberg	doemberg	PROPN
ftr-355	181	3	,	,	PUNCT
ftr-355	181	4	supra	supra	PROPN
ftr-355	181	5	note	note	NOUN
ftr-355	181	6	31	31	NUM
ftr-355	181	7	,	,	PUNCT
ftr-355	181	8	at	at	ADP
ftr-355	181	9	601	601	NUM
ftr-355	181	10	-	-	NUM
ftr-355	181	11	02	02	NUM
ftr-355	181	12	;	;	PUNCT
ftr-355	181	13	jones	jones	PROPN
ftr-355	181	14	,	,	PUNCT
ftr-355	181	15	supra	supra	PROPN
ftr-355	181	16	note	note	PROPN
ftr-355	181	17	4	4	NUM
ftr-355	181	18	,	,	PUNCT
ftr-355	181	19	at	at	ADP
ftr-355	181	20	695	695	NUM
ftr-355	181	21	-	-	SYM
ftr-355	181	22	96	96	NUM
ftr-355	181	23	.	.	PUNCT
ftr-355	182	1	322	322	NUM
ftr-355	183	1	[	[	X
ftr-355	183	2	vol	vol	NOUN
ftr-355	183	3	.	.	PUNCT
ftr-355	184	1	10:3	10:3	NUM
ftr-355	184	2	2010	2010	NUM
ftr-355	184	3	]	]	PUNCT
ftr-355	184	4	investment	investment	NOUN
ftr-355	184	5	income	income	NOUN
ftr-355	184	6	withholding	withhold	VERB
ftr-355	184	7	in	in	ADP
ftr-355	184	8	the	the	DET
ftr-355	184	9	united	united	PROPN
ftr-355	184	10	states	states	PROPN
ftr-355	184	11	and	and	CCONJ
ftr-355	184	12	germany	germany	PROPN
ftr-355	184	13	323	323	NUM
ftr-355	184	14	gross	gross	ADJ
ftr-355	184	15	income	income	NOUN
ftr-355	184	16	tax	tax	NOUN
ftr-355	184	17	on	on	ADP
ftr-355	184	18	wages	wage	NOUN
ftr-355	184	19	and	and	CCONJ
ftr-355	184	20	salaries.3	salaries.3	NOUN
ftr-355	184	21	4	4	NUM
ftr-355	184	22	just	just	ADV
ftr-355	184	23	one	one	NUM
ftr-355	184	24	year	year	NOUN
ftr-355	184	25	later	later	ADV
ftr-355	184	26	in	in	ADP
ftr-355	184	27	1943	1943	NUM
ftr-355	184	28	,	,	PUNCT
ftr-355	184	29	extolling	extoll	VERB
ftr-355	184	30	taxpayer	taxpayer	NOUN
ftr-355	184	31	convenience	convenience	NOUN
ftr-355	184	32	and	and	CCONJ
ftr-355	184	33	patriotic	patriotic	ADJ
ftr-355	184	34	sacrifice	sacrifice	NOUN
ftr-355	184	35	,	,	PUNCT
ftr-355	184	36	congress	congress	PROPN
ftr-355	184	37	enacted	enact	VERB
ftr-355	184	38	comprehensive	comprehensive	ADJ
ftr-355	184	39	wage	wage	NOUN
ftr-355	184	40	withholding.35	withholding.35	NOUN
ftr-355	184	41	withholding	withholding	NOUN
ftr-355	184	42	has	have	AUX
ftr-355	184	43	proven	prove	VERB
ftr-355	184	44	to	to	PART
ftr-355	184	45	be	be	AUX
ftr-355	184	46	the	the	DET
ftr-355	184	47	single	single	ADJ
ftr-355	184	48	most	most	ADV
ftr-355	184	49	effective	effective	ADJ
ftr-355	184	50	enforcement	enforcement	NOUN
ftr-355	184	51	mechanism	mechanism	NOUN
ftr-355	184	52	for	for	ADP
ftr-355	184	53	collecting	collect	VERB
ftr-355	184	54	taxes	taxis	NOUN
ftr-355	184	55	on	on	ADP
ftr-355	184	56	income	income	NOUN
ftr-355	184	57	from	from	ADP
ftr-355	184	58	labor	labor	NOUN
ftr-355	184	59	.	.	PUNCT
ftr-355	185	1	36	36	NUM
ftr-355	185	2	the	the	DET
ftr-355	185	3	"	"	PUNCT
ftr-355	185	4	tax	tax	NOUN
ftr-355	185	5	gap	gap	NOUN
ftr-355	185	6	"	"	PUNCT
ftr-355	185	7	for	for	ADP
ftr-355	185	8	wage	wage	NOUN
ftr-355	185	9	income	income	NOUN
ftr-355	185	10	the	the	DET
ftr-355	185	11	amount	amount	NOUN
ftr-355	185	12	by	by	ADP
ftr-355	185	13	which	which	PRON
ftr-355	185	14	taxpayers	taxpayer	NOUN
ftr-355	185	15	fail	fail	VERB
ftr-355	185	16	to	to	PART
ftr-355	185	17	file	file	VERB
ftr-355	185	18	their	their	PRON
ftr-355	185	19	returns	return	NOUN
ftr-355	185	20	and	and	CCONJ
ftr-355	185	21	pay	pay	VERB
ftr-355	185	22	the	the	DET
ftr-355	185	23	tax	tax	NOUN
ftr-355	185	24	due	due	ADJ
ftr-355	185	25	on	on	ADP
ftr-355	185	26	time	time	NOUN
ftr-355	185	27	has	have	AUX
ftr-355	185	28	consistently	consistently	ADV
ftr-355	185	29	been	be	AUX
ftr-355	185	30	measured	measure	VERB
ftr-355	185	31	at	at	ADP
ftr-355	185	32	less	less	ADJ
ftr-355	185	33	than	than	ADP
ftr-355	185	34	1%.31	1%.31	NUM
ftr-355	185	35	(	(	PUNCT
ftr-355	185	36	by	by	ADP
ftr-355	185	37	way	way	NOUN
ftr-355	185	38	of	of	ADP
ftr-355	185	39	comparison	comparison	NOUN
ftr-355	185	40	,	,	PUNCT
ftr-355	185	41	the	the	DET
ftr-355	185	42	overall	overall	ADJ
ftr-355	185	43	tax	tax	NOUN
ftr-355	185	44	gap	gap	NOUN
ftr-355	185	45	is	be	AUX
ftr-355	185	46	estimated	estimate	VERB
ftr-355	185	47	to	to	PART
ftr-355	185	48	be	be	AUX
ftr-355	185	49	15	15	NUM
ftr-355	185	50	%	%	NOUN
ftr-355	185	51	16%.)38	16%.)38	NUM
ftr-355	185	52	withholding	withholding	NOUN
ftr-355	185	53	could	could	AUX
ftr-355	185	54	easily	easily	ADV
ftr-355	185	55	be	be	AUX
ftr-355	185	56	adopted	adopt	VERB
ftr-355	185	57	for	for	ADP
ftr-355	185	58	dividends	dividend	NOUN
ftr-355	185	59	,	,	PUNCT
ftr-355	185	60	interest	interest	NOUN
ftr-355	185	61	and	and	CCONJ
ftr-355	185	62	other	other	ADJ
ftr-355	185	63	investment	investment	NOUN
ftr-355	185	64	income	income	NOUN
ftr-355	185	65	,	,	PUNCT
ftr-355	185	66	which	which	PRON
ftr-355	185	67	are	be	AUX
ftr-355	185	68	currently	currently	ADV
ftr-355	185	69	subject	subject	ADJ
ftr-355	185	70	to	to	ADP
ftr-355	185	71	information	information	NOUN
ftr-355	185	72	reporting	reporting	NOUN
ftr-355	185	73	.	.	PUNCT
ftr-355	186	1	34	34	X
ftr-355	186	2	.	.	PUNCT
ftr-355	186	3	see	see	VERB
ftr-355	186	4	doemberg	doemberg	PROPN
ftr-355	186	5	,	,	PUNCT
ftr-355	186	6	supra	supra	PROPN
ftr-355	186	7	note	note	NOUN
ftr-355	186	8	31	31	NUM
ftr-355	186	9	,	,	PUNCT
ftr-355	186	10	at	at	ADP
ftr-355	186	11	601	601	NUM
ftr-355	186	12	;	;	PUNCT
ftr-355	186	13	jones	jones	PROPN
ftr-355	186	14	,	,	PUNCT
ftr-355	186	15	supra	supra	PROPN
ftr-355	186	16	note	note	PROPN
ftr-355	186	17	4	4	NUM
ftr-355	186	18	,	,	PUNCT
ftr-355	186	19	at	at	ADP
ftr-355	186	20	695	695	NUM
ftr-355	186	21	.	.	PUNCT
ftr-355	186	22	35	35	NUM
ftr-355	186	23	.	.	PUNCT
ftr-355	187	1	see	see	VERB
ftr-355	187	2	doernberg	doernberg	PROPN
ftr-355	187	3	,	,	PUNCT
ftr-355	187	4	supra	supra	PROPN
ftr-355	187	5	note	note	NOUN
ftr-355	187	6	31	31	NUM
ftr-355	187	7	,	,	PUNCT
ftr-355	187	8	at	at	ADP
ftr-355	187	9	602	602	NUM
ftr-355	187	10	-	-	SYM
ftr-355	187	11	03	03	NUM
ftr-355	187	12	;	;	PUNCT
ftr-355	187	13	twight	twight	NOUN
ftr-355	187	14	,	,	PUNCT
ftr-355	187	15	supra	supra	PROPN
ftr-355	187	16	note	note	NOUN
ftr-355	187	17	31	31	NUM
ftr-355	187	18	,	,	PUNCT
ftr-355	187	19	at	at	ADP
ftr-355	187	20	38285	38285	NUM
ftr-355	187	21	.	.	PUNCT
ftr-355	188	1	36	36	NUM
ftr-355	188	2	.	.	PUNCT
ftr-355	188	3	see	see	VERB
ftr-355	188	4	generally	generally	ADV
ftr-355	188	5	,	,	PUNCT
ftr-355	188	6	leandra	leandra	PROPN
ftr-355	188	7	lederman	lederman	PROPN
ftr-355	188	8	,	,	PUNCT
ftr-355	188	9	statutory	statutory	ADJ
ftr-355	188	10	speed	speed	NOUN
ftr-355	188	11	bumps	bump	NOUN
ftr-355	188	12	:	:	PUNCT
ftr-355	188	13	the	the	DET
ftr-355	188	14	roles	role	NOUN
ftr-355	188	15	third	third	ADJ
ftr-355	188	16	parties	party	NOUN
ftr-355	188	17	play	play	VERB
ftr-355	188	18	in	in	ADP
ftr-355	188	19	tax	tax	NOUN
ftr-355	188	20	compliance	compliance	NOUN
ftr-355	188	21	,	,	PUNCT
ftr-355	188	22	60	60	NUM
ftr-355	188	23	stan	stan	PROPN
ftr-355	188	24	.	.	PUNCT
ftr-355	189	1	l.	l.	PROPN
ftr-355	189	2	rev	rev	PROPN
ftr-355	189	3	.	.	PROPN
ftr-355	189	4	695	695	NUM
ftr-355	189	5	,	,	PUNCT
ftr-355	189	6	698	698	NUM
ftr-355	189	7	,	,	PUNCT
ftr-355	189	8	731	731	NUM
ftr-355	189	9	-	-	SYM
ftr-355	189	10	33	33	NUM
ftr-355	189	11	(	(	PUNCT
ftr-355	189	12	2007	2007	NUM
ftr-355	189	13	)	)	PUNCT
ftr-355	189	14	(	(	PUNCT
ftr-355	189	15	withholding	withholding	NOUN
ftr-355	189	16	uses	use	VERB
ftr-355	189	17	both	both	CCONJ
ftr-355	189	18	employee	employee	NOUN
ftr-355	189	19	and	and	CCONJ
ftr-355	189	20	employer	employer	NOUN
ftr-355	189	21	as	as	ADP
ftr-355	189	22	third	third	ADJ
ftr-355	189	23	party	party	NOUN
ftr-355	189	24	enforcer	enforcer	NOUN
ftr-355	189	25	of	of	ADP
ftr-355	189	26	their	their	PRON
ftr-355	189	27	respective	respective	ADJ
ftr-355	189	28	obligations	obligation	NOUN
ftr-355	189	29	)	)	PUNCT
ftr-355	189	30	;	;	PUNCT
ftr-355	190	1	edward	edward	PROPN
ftr-355	190	2	k.	k.	PROPN
ftr-355	190	3	cheng	cheng	PROPN
ftr-355	190	4	,	,	PUNCT
ftr-355	190	5	structural	structural	ADJ
ftr-355	190	6	laws	law	NOUN
ftr-355	190	7	and	and	CCONJ
ftr-355	190	8	the	the	DET
ftr-355	190	9	puzzle	puzzle	NOUN
ftr-355	190	10	of	of	ADP
ftr-355	190	11	regulating	regulate	VERB
ftr-355	190	12	behavior	behavior	NOUN
ftr-355	190	13	,	,	PUNCT
ftr-355	190	14	100	100	NUM
ftr-355	190	15	nw	nw	X
ftr-355	190	16	.	.	PUNCT
ftr-355	190	17	u.	u.	PROPN
ftr-355	190	18	l.	l.	PROPN
ftr-355	190	19	rev	rev	PROPN
ftr-355	190	20	.	.	PROPN
ftr-355	190	21	655	655	NUM
ftr-355	190	22	,	,	PUNCT
ftr-355	190	23	675	675	NUM
ftr-355	190	24	-	-	SYM
ftr-355	190	25	81	81	NUM
ftr-355	190	26	(	(	PUNCT
ftr-355	190	27	citing	cite	VERB
ftr-355	190	28	withholding	withholding	NOUN
ftr-355	190	29	as	as	ADP
ftr-355	190	30	an	an	DET
ftr-355	190	31	example	example	NOUN
ftr-355	190	32	of	of	ADP
ftr-355	190	33	effective	effective	ADJ
ftr-355	190	34	"	"	PUNCT
ftr-355	190	35	structural	structural	ADJ
ftr-355	190	36	"	"	PUNCT
ftr-355	190	37	enforcement	enforcement	NOUN
ftr-355	190	38	mechanism	mechanism	NOUN
ftr-355	190	39	)	)	PUNCT
ftr-355	190	40	;	;	PUNCT
ftr-355	190	41	piroska	piroska	NOUN
ftr-355	190	42	soos	soos	NOUN
ftr-355	190	43	,	,	PUNCT
ftr-355	190	44	selfemployed	selfemploye	VERB
ftr-355	190	45	evasion	evasion	NOUN
ftr-355	190	46	and	and	CCONJ
ftr-355	190	47	tax	tax	NOUN
ftr-355	190	48	withholding	withholding	NOUN
ftr-355	190	49	:	:	PUNCT
ftr-355	190	50	a	a	DET
ftr-355	190	51	comparative	comparative	ADJ
ftr-355	190	52	study	study	NOUN
ftr-355	190	53	and	and	CCONJ
ftr-355	190	54	analysis	analysis	NOUN
ftr-355	190	55	of	of	ADP
ftr-355	190	56	the	the	DET
ftr-355	190	57	issues	issue	NOUN
ftr-355	190	58	,	,	PUNCT
ftr-355	191	1	24	24	NUM
ftr-355	191	2	u.c	u.c	PROPN
ftr-355	191	3	.	.	PROPN
ftr-355	192	1	davis	davis	PROPN
ftr-355	192	2	l.	l.	PROPN
ftr-355	192	3	rev	rev	PROPN
ftr-355	192	4	.	.	PROPN
ftr-355	192	5	107	107	NUM
ftr-355	192	6	,	,	PUNCT
ftr-355	192	7	126	126	NUM
ftr-355	192	8	-	-	SYM
ftr-355	192	9	130	130	NUM
ftr-355	192	10	(	(	PUNCT
ftr-355	192	11	1990	1990	NUM
ftr-355	192	12	)	)	PUNCT
ftr-355	192	13	(	(	PUNCT
ftr-355	192	14	withholding	withholding	NOUN
ftr-355	192	15	is	be	AUX
ftr-355	192	16	an	an	DET
ftr-355	192	17	efficient	efficient	ADJ
ftr-355	192	18	,	,	PUNCT
ftr-355	192	19	reliable	reliable	ADJ
ftr-355	192	20	way	way	NOUN
ftr-355	192	21	to	to	PART
ftr-355	192	22	collect	collect	VERB
ftr-355	192	23	tax	tax	NOUN
ftr-355	192	24	;	;	PUNCT
ftr-355	192	25	it	it	PRON
ftr-355	192	26	improves	improve	VERB
ftr-355	192	27	compliance	compliance	NOUN
ftr-355	192	28	in	in	ADP
ftr-355	192	29	payment	payment	NOUN
ftr-355	192	30	and	and	CCONJ
ftr-355	192	31	reporting	reporting	NOUN
ftr-355	192	32	)	)	PUNCT
ftr-355	192	33	;	;	PUNCT
ftr-355	192	34	but	but	CCONJ
ftr-355	192	35	see	see	VERB
ftr-355	192	36	doemberg	doemberg	PROPN
ftr-355	192	37	,	,	PUNCT
ftr-355	192	38	supra	supra	PROPN
ftr-355	192	39	note	note	PROPN
ftr-355	192	40	31	31	NUM
ftr-355	192	41	,	,	PUNCT
ftr-355	192	42	at	at	ADP
ftr-355	192	43	603	603	NUM
ftr-355	192	44	-	-	SYM
ftr-355	192	45	31	31	NUM
ftr-355	192	46	(	(	PUNCT
ftr-355	192	47	analyzing	analyze	VERB
ftr-355	192	48	the	the	DET
ftr-355	192	49	shortcoming	shortcoming	NOUN
ftr-355	192	50	of	of	ADP
ftr-355	192	51	withholding	withholding	NOUN
ftr-355	192	52	as	as	ADP
ftr-355	192	53	an	an	DET
ftr-355	192	54	enforcement	enforcement	NOUN
ftr-355	192	55	mechanism	mechanism	NOUN
ftr-355	192	56	)	)	PUNCT
ftr-355	192	57	.	.	PUNCT
ftr-355	193	1	37	37	NUM
ftr-355	193	2	.	.	PUNCT
ftr-355	194	1	irs	irs	PROPN
ftr-355	194	2	,	,	PUNCT
ftr-355	194	3	u.s	u.s	PROPN
ftr-355	194	4	.	.	PROPN
ftr-355	194	5	dep't	dep't	NOUN
ftr-355	194	6	of	of	ADP
ftr-355	194	7	the	the	DET
ftr-355	194	8	treasury	treasury	NOUN
ftr-355	194	9	,	,	PUNCT
ftr-355	194	10	federal	federal	ADJ
ftr-355	194	11	tax	tax	NOUN
ftr-355	194	12	compliance	compliance	NOUN
ftr-355	194	13	research	research	NOUN
ftr-355	194	14	:	:	PUNCT
ftr-355	194	15	individual	individual	ADJ
ftr-355	194	16	income	income	NOUN
ftr-355	194	17	tax	tax	NOUN
ftr-355	194	18	gap	gap	NOUN
ftr-355	194	19	estimates	estimate	NOUN
ftr-355	194	20	for	for	ADP
ftr-355	194	21	1985	1985	NUM
ftr-355	194	22	,	,	PUNCT
ftr-355	194	23	1988	1988	NUM
ftr-355	194	24	,	,	PUNCT
ftr-355	194	25	and	and	CCONJ
ftr-355	194	26	1992	1992	NUM
ftr-355	194	27	[	[	X
ftr-355	194	28	hereinafter	hereinafter	NOUN
ftr-355	194	29	tax	tax	NOUN
ftr-355	194	30	gap	gap	NOUN
ftr-355	194	31	estimates	estimate	VERB
ftr-355	194	32	]	]	PUNCT
ftr-355	194	33	,	,	PUNCT
ftr-355	194	34	at	at	ADP
ftr-355	194	35	8	8	NUM
ftr-355	194	36	tbl	tbl	NOUN
ftr-355	194	37	.	.	PUNCT
ftr-355	195	1	3	3	NUM
ftr-355	195	2	,	,	PUNCT
ftr-355	195	3	15	15	NUM
ftr-355	195	4	tbl	tbl	NOUN
ftr-355	195	5	.	.	PUNCT
ftr-355	196	1	7	7	NUM
ftr-355	196	2	(	(	PUNCT
ftr-355	196	3	rev	rev	PROPN
ftr-355	196	4	.	.	PROPN
ftr-355	197	1	ed	ed	NOUN
ftr-355	197	2	.	.	PROPN
ftr-355	197	3	1996	1996	NUM
ftr-355	197	4	)	)	PUNCT
ftr-355	198	1	(	(	PUNCT
ftr-355	198	2	tax	tax	NOUN
ftr-355	198	3	gap	gap	NOUN
ftr-355	198	4	information	information	NOUN
ftr-355	198	5	for	for	ADP
ftr-355	198	6	1992	1992	NUM
ftr-355	198	7	,	,	PUNCT
ftr-355	198	8	1988	1988	NUM
ftr-355	198	9	,	,	PUNCT
ftr-355	198	10	and	and	CCONJ
ftr-355	198	11	1985	1985	NUM
ftr-355	198	12	)	)	PUNCT
ftr-355	198	13	.	.	PUNCT
ftr-355	199	1	this	this	DET
ftr-355	199	2	data	datum	NOUN
ftr-355	199	3	was	be	AUX
ftr-355	199	4	collected	collect	VERB
ftr-355	199	5	by	by	ADP
ftr-355	199	6	the	the	DET
ftr-355	199	7	irs	irs	PROPN
ftr-355	199	8	under	under	ADP
ftr-355	199	9	its	its	PRON
ftr-355	199	10	taxpayer	taxpayer	NOUN
ftr-355	199	11	compliance	compliance	NOUN
ftr-355	199	12	management	management	NOUN
ftr-355	199	13	program	program	NOUN
ftr-355	199	14	(	(	PUNCT
ftr-355	199	15	tcmp	tcmp	PROPN
ftr-355	199	16	)	)	PUNCT
ftr-355	199	17	.	.	PUNCT
ftr-355	200	1	the	the	DET
ftr-355	200	2	tcmp	tcmp	PROPN
ftr-355	200	3	was	be	AUX
ftr-355	200	4	discontinued	discontinue	VERB
ftr-355	200	5	in	in	ADP
ftr-355	200	6	1994	1994	NUM
ftr-355	200	7	,	,	PUNCT
ftr-355	200	8	so	so	ADV
ftr-355	200	9	comparable	comparable	ADJ
ftr-355	200	10	data	datum	NOUN
ftr-355	200	11	from	from	ADP
ftr-355	200	12	more	more	ADV
ftr-355	200	13	recent	recent	ADJ
ftr-355	200	14	years	year	NOUN
ftr-355	200	15	is	be	AUX
ftr-355	200	16	not	not	PART
ftr-355	200	17	available	available	ADJ
ftr-355	200	18	.	.	PUNCT
ftr-355	201	1	the	the	DET
ftr-355	201	2	program	program	NOUN
ftr-355	201	3	was	be	AUX
ftr-355	201	4	revived	revive	VERB
ftr-355	201	5	by	by	ADP
ftr-355	201	6	former	former	ADJ
ftr-355	201	7	irs	irs	PROPN
ftr-355	201	8	commissioner	commissioner	NOUN
ftr-355	201	9	charles	charles	PROPN
ftr-355	201	10	rossotti	rossotti	PROPN
ftr-355	201	11	in	in	ADP
ftr-355	201	12	2002	2002	NUM
ftr-355	201	13	,	,	PUNCT
ftr-355	201	14	and	and	CCONJ
ftr-355	201	15	renamed	rename	VERB
ftr-355	201	16	the	the	DET
ftr-355	201	17	national	national	PROPN
ftr-355	201	18	research	research	PROPN
ftr-355	201	19	program	program	NOUN
ftr-355	201	20	(	(	PUNCT
ftr-355	201	21	nrp	nrp	NOUN
ftr-355	201	22	)	)	PUNCT
ftr-355	201	23	.	.	PUNCT
ftr-355	202	1	see	see	VERB
ftr-355	202	2	irs	irs	PROPN
ftr-355	202	3	new	new	ADJ
ftr-355	202	4	release	release	NOUN
ftr-355	202	5	,	,	PUNCT
ftr-355	202	6	irs	irs	PROPN
ftr-355	202	7	moves	move	VERB
ftr-355	202	8	to	to	PART
ftr-355	202	9	ensure	ensure	VERB
ftr-355	202	10	fairness	fairness	NOUN
ftr-355	202	11	of	of	ADP
ftr-355	202	12	tax	tax	NOUN
ftr-355	202	13	system	system	NOUN
ftr-355	202	14	;	;	PUNCT
ftr-355	202	15	research	research	NOUN
ftr-355	202	16	program	program	NOUN
ftr-355	202	17	works	work	VERB
ftr-355	202	18	to	to	PART
ftr-355	202	19	increase	increase	VERB
ftr-355	202	20	compliance	compliance	NOUN
ftr-355	202	21	program	program	NOUN
ftr-355	202	22	effectiveness	effectiveness	NOUN
ftr-355	202	23	,	,	PUNCT
ftr-355	202	24	reduce	reduce	VERB
ftr-355	202	25	burdens	burden	NOUN
ftr-355	202	26	on	on	ADP
ftr-355	202	27	taxpayers	taxpayer	NOUN
ftr-355	202	28	,	,	PUNCT
ftr-355	202	29	rel	rel	NOUN
ftr-355	202	30	.	.	PUNCT
ftr-355	203	1	no	no	INTJ
ftr-355	203	2	.	.	PUNCT
ftr-355	204	1	ir-2002	ir-2002	NOUN
ftr-355	204	2	-	-	PUNCT
ftr-355	204	3	05	05	NUM
ftr-355	204	4	(	(	PUNCT
ftr-355	204	5	jan	jan	PROPN
ftr-355	204	6	.	.	PROPN
ftr-355	204	7	16	16	NUM
ftr-355	204	8	,	,	PUNCT
ftr-355	204	9	2002	2002	NUM
ftr-355	204	10	)	)	PUNCT
ftr-355	204	11	.	.	PUNCT
ftr-355	205	1	the	the	DET
ftr-355	205	2	nrp	nrp	NOUN
ftr-355	205	3	has	have	AUX
ftr-355	205	4	compiled	compile	VERB
ftr-355	205	5	and	and	CCONJ
ftr-355	205	6	published	publish	VERB
ftr-355	205	7	tax	tax	NOUN
ftr-355	205	8	gap	gap	NOUN
ftr-355	205	9	data	datum	NOUN
ftr-355	205	10	for	for	ADP
ftr-355	205	11	2001	2001	NUM
ftr-355	205	12	,	,	PUNCT
ftr-355	205	13	and	and	CCONJ
ftr-355	205	14	the	the	DET
ftr-355	205	15	tax	tax	NOUN
ftr-355	205	16	gap	gap	NOUN
ftr-355	205	17	for	for	ADP
ftr-355	205	18	income	income	NOUN
ftr-355	205	19	subject	subject	ADJ
ftr-355	205	20	to	to	ADP
ftr-355	205	21	withholding	withholding	NOUN
ftr-355	205	22	appears	appear	VERB
ftr-355	205	23	to	to	PART
ftr-355	205	24	be	be	AUX
ftr-355	205	25	in	in	ADP
ftr-355	205	26	a	a	DET
ftr-355	205	27	similar	similar	ADJ
ftr-355	205	28	range	range	NOUN
ftr-355	205	29	.	.	PUNCT
ftr-355	206	1	irs	irs	PROPN
ftr-355	206	2	tax	tax	NOUN
ftr-355	206	3	gap	gap	NOUN
ftr-355	206	4	facts	fact	NOUN
ftr-355	206	5	and	and	CCONJ
ftr-355	206	6	figures	figure	NOUN
ftr-355	206	7	,	,	PUNCT
ftr-355	206	8	at	at	ADP
ftr-355	206	9	11	11	NUM
ftr-355	206	10	(	(	PUNCT
ftr-355	206	11	reporting	report	VERB
ftr-355	206	12	a	a	DET
ftr-355	206	13	tax	tax	NOUN
ftr-355	206	14	gap	gap	NOUN
ftr-355	206	15	of	of	ADP
ftr-355	206	16	1.2	1.2	NUM
ftr-355	206	17	%	%	NOUN
ftr-355	206	18	1.4	1.4	NUM
ftr-355	206	19	%	%	NOUN
ftr-355	206	20	for	for	ADP
ftr-355	206	21	wages	wage	NOUN
ftr-355	206	22	,	,	PUNCT
ftr-355	206	23	salaries	salary	NOUN
ftr-355	206	24	,	,	PUNCT
ftr-355	206	25	tips	tip	NOUN
ftr-355	206	26	,	,	PUNCT
ftr-355	206	27	etc	etc	X
ftr-355	206	28	.	.	X
ftr-355	206	29	)	)	PUNCT
ftr-355	206	30	.	.	PUNCT
ftr-355	207	1	see	see	VERB
ftr-355	207	2	eric	eric	PROPN
ftr-355	207	3	toder	toder	PROPN
ftr-355	207	4	,	,	PUNCT
ftr-355	207	5	what	what	PRON
ftr-355	207	6	is	be	AUX
ftr-355	207	7	the	the	DET
ftr-355	207	8	tax	tax	NOUN
ftr-355	207	9	gap	gap	NOUN
ftr-355	207	10	?	?	PUNCT
ftr-355	207	11	,	,	PUNCT
ftr-355	207	12	117	117	NUM
ftr-355	207	13	tax	tax	NOUN
ftr-355	207	14	notes	note	NOUN
ftr-355	207	15	367	367	NUM
ftr-355	207	16	(	(	PUNCT
ftr-355	207	17	oct	oct	PROPN
ftr-355	207	18	.	.	PROPN
ftr-355	207	19	22	22	NUM
ftr-355	207	20	,	,	PUNCT
ftr-355	207	21	2007	2007	NUM
ftr-355	207	22	)	)	PUNCT
ftr-355	207	23	(	(	PUNCT
ftr-355	207	24	describing	describe	VERB
ftr-355	207	25	the	the	DET
ftr-355	207	26	preliminary	preliminary	ADJ
ftr-355	207	27	findings	finding	NOUN
ftr-355	207	28	of	of	ADP
ftr-355	207	29	the	the	DET
ftr-355	207	30	nrp	nrp	NOUN
ftr-355	207	31	and	and	CCONJ
ftr-355	207	32	ways	way	NOUN
ftr-355	207	33	in	in	ADP
ftr-355	207	34	which	which	PRON
ftr-355	207	35	its	its	PRON
ftr-355	207	36	methodology	methodology	NOUN
ftr-355	207	37	differs	differ	VERB
ftr-355	207	38	from	from	ADP
ftr-355	207	39	the	the	DET
ftr-355	207	40	tcmp	tcmp	NOUN
ftr-355	207	41	)	)	PUNCT
ftr-355	207	42	.	.	PUNCT
ftr-355	208	1	38	38	NUM
ftr-355	208	2	.	.	PUNCT
ftr-355	209	1	see	see	VERB
ftr-355	209	2	tax	tax	NOUN
ftr-355	209	3	gap	gap	NOUN
ftr-355	209	4	estimates	estimate	NOUN
ftr-355	209	5	,	,	PUNCT
ftr-355	209	6	at	at	ADP
ftr-355	209	7	8	8	NUM
ftr-355	209	8	tbl.3	tbl.3	NOUN
ftr-355	209	9	,	,	PUNCT
ftr-355	209	10	15	15	NUM
ftr-355	209	11	tbl	tbl	NOUN
ftr-355	209	12	.	.	PUNCT
ftr-355	210	1	7	7	NUM
ftr-355	210	2	.	.	SYM
ftr-355	210	3	39	39	NUM
ftr-355	210	4	.	.	PUNCT
ftr-355	211	1	compliance	compliance	NOUN
ftr-355	211	2	rates	rate	NOUN
ftr-355	211	3	for	for	ADP
ftr-355	211	4	income	income	NOUN
ftr-355	211	5	subject	subject	ADJ
ftr-355	211	6	to	to	ADP
ftr-355	211	7	information	information	NOUN
ftr-355	211	8	reporting	reporting	NOUN
ftr-355	211	9	are	be	AUX
ftr-355	211	10	better	well	ADJ
ftr-355	211	11	than	than	ADP
ftr-355	211	12	for	for	ADP
ftr-355	211	13	all	all	DET
ftr-355	211	14	sorts	sort	NOUN
ftr-355	211	15	of	of	ADP
ftr-355	211	16	income	income	NOUN
ftr-355	211	17	,	,	PUNCT
ftr-355	211	18	but	but	CCONJ
ftr-355	211	19	not	not	PART
ftr-355	211	20	as	as	ADV
ftr-355	211	21	high	high	ADJ
ftr-355	211	22	as	as	ADP
ftr-355	211	23	for	for	ADP
ftr-355	211	24	income	income	NOUN
ftr-355	211	25	subject	subject	ADJ
ftr-355	211	26	to	to	ADP
ftr-355	211	27	withholding	withholding	NOUN
ftr-355	211	28	.	.	PUNCT
ftr-355	212	1	see	see	VERB
ftr-355	212	2	michael	michael	PROPN
ftr-355	212	3	brostek	brostek	PROPN
ftr-355	212	4	,	,	PUNCT
ftr-355	212	5	tax	tax	NOUN
ftr-355	212	6	gap	gap	NOUN
ftr-355	212	7	:	:	PUNCT
ftr-355	212	8	multiple	multiple	ADJ
ftr-355	212	9	strategies	strategy	NOUN
ftr-355	212	10	,	,	PUNCT
ftr-355	212	11	better	well	ADJ
ftr-355	212	12	compliance	compliance	NOUN
ftr-355	212	13	data	datum	NOUN
ftr-355	212	14	,	,	PUNCT
ftr-355	212	15	and	and	CCONJ
ftr-355	212	16	long	long	ADJ
ftr-355	212	17	-	-	PUNCT
ftr-355	212	18	term	term	NOUN
ftr-355	212	19	goals	goal	NOUN
ftr-355	212	20	are	be	AUX
ftr-355	212	21	needed	need	VERB
ftr-355	212	22	to	to	PART
ftr-355	212	23	improve	improve	VERB
ftr-355	212	24	taxpayer	taxpayer	NOUN
ftr-355	212	25	compliance	compliance	NOUN
ftr-355	212	26	,	,	PUNCT
ftr-355	212	27	gao	gao	PROPN
ftr-355	212	28	,	,	PUNCT
ftr-355	212	29	oct	oct	PROPN
ftr-355	212	30	.	.	PROPN
ftr-355	212	31	25	25	NUM
ftr-355	212	32	,	,	PUNCT
ftr-355	212	33	2005	2005	NUM
ftr-355	212	34	,	,	PUNCT
ftr-355	212	35	available	available	ADJ
ftr-355	212	36	at	at	ADP
ftr-355	212	37	http://www.gao.gov/new.items/d06208t.pdf	http://www.gao.gov/new.items/d06208t.pdf	PROPN
ftr-355	212	38	(	(	PUNCT
ftr-355	212	39	putting	put	VERB
ftr-355	212	40	the	the	DET
ftr-355	212	41	rate	rate	NOUN
ftr-355	212	42	of	of	ADP
ftr-355	212	43	florida	florida	PROPN
ftr-355	212	44	tax	tax	PROPN
ftr-355	212	45	review	review	NOUN
ftr-355	212	46	indeed	indeed	ADV
ftr-355	212	47	,	,	PUNCT
ftr-355	212	48	many	many	ADJ
ftr-355	212	49	other	other	ADJ
ftr-355	212	50	industrialized	industrialized	ADJ
ftr-355	212	51	countries	country	NOUN
ftr-355	212	52	do	do	AUX
ftr-355	212	53	impose	impose	VERB
ftr-355	212	54	withholding	withhold	VERB
ftr-355	212	55	on	on	ADP
ftr-355	212	56	investment	investment	NOUN
ftr-355	212	57	income.40	income.40	NOUN
ftr-355	212	58	it	it	PRON
ftr-355	212	59	is	be	AUX
ftr-355	212	60	therefore	therefore	ADV
ftr-355	212	61	mystifying	mystify	VERB
ftr-355	212	62	that	that	SCONJ
ftr-355	212	63	the	the	DET
ftr-355	212	64	united	united	PROPN
ftr-355	212	65	states	states	PROPN
ftr-355	212	66	has	have	AUX
ftr-355	212	67	not	not	PART
ftr-355	212	68	availed	avail	VERB
ftr-355	212	69	itself	itself	PRON
ftr-355	212	70	of	of	ADP
ftr-355	212	71	this	this	DET
ftr-355	212	72	powerful	powerful	ADJ
ftr-355	212	73	enforcement	enforcement	NOUN
ftr-355	212	74	tool	tool	NOUN
ftr-355	212	75	to	to	PART
ftr-355	212	76	collect	collect	VERB
ftr-355	212	77	taxes	taxis	NOUN
ftr-355	212	78	on	on	ADP
ftr-355	212	79	investment	investment	NOUN
ftr-355	212	80	income	income	NOUN
ftr-355	212	81	.	.	PUNCT
ftr-355	213	1	perhaps	perhaps	ADV
ftr-355	213	2	our	our	PRON
ftr-355	213	3	reluctance	reluctance	NOUN
ftr-355	213	4	is	be	AUX
ftr-355	213	5	not	not	PART
ftr-355	213	6	mystifying	mystify	VERB
ftr-355	213	7	,	,	PUNCT
ftr-355	213	8	but	but	CCONJ
ftr-355	213	9	rather	rather	ADV
ftr-355	213	10	,	,	PUNCT
ftr-355	213	11	all	all	PRON
ftr-355	213	12	too	too	ADV
ftr-355	213	13	predictable	predictable	ADJ
ftr-355	213	14	,	,	PUNCT
ftr-355	213	15	in	in	ADP
ftr-355	213	16	light	light	NOUN
ftr-355	213	17	of	of	ADP
ftr-355	213	18	the	the	DET
ftr-355	213	19	interests	interest	NOUN
ftr-355	213	20	opposed	oppose	VERB
ftr-355	213	21	to	to	ADP
ftr-355	213	22	investment	investment	NOUN
ftr-355	213	23	income	income	NOUN
ftr-355	213	24	withholding	withholding	NOUN
ftr-355	213	25	.	.	PUNCT
ftr-355	214	1	in	in	ADP
ftr-355	214	2	1942	1942	NUM
ftr-355	214	3	and	and	CCONJ
ftr-355	214	4	1943	1943	NUM
ftr-355	214	5	,	,	PUNCT
ftr-355	214	6	wage	wage	NOUN
ftr-355	214	7	withholding	withholding	NOUN
ftr-355	214	8	was	be	AUX
ftr-355	214	9	embraced	embrace	VERB
ftr-355	214	10	in	in	ADP
ftr-355	214	11	the	the	DET
ftr-355	214	12	throes	throe	NOUN
ftr-355	214	13	of	of	ADP
ftr-355	214	14	a	a	DET
ftr-355	214	15	patriotic	patriotic	ADJ
ftr-355	214	16	fever	fever	NOUN
ftr-355	214	17	that	that	PRON
ftr-355	214	18	inspired	inspire	VERB
ftr-355	214	19	such	such	ADJ
ftr-355	214	20	slogans	slogan	NOUN
ftr-355	214	21	as	as	ADP
ftr-355	214	22	"	"	PUNCT
ftr-355	214	23	taxes	taxis	NOUN
ftr-355	214	24	to	to	PART
ftr-355	214	25	beat	beat	VERB
ftr-355	214	26	the	the	DET
ftr-355	214	27	axis	axis	NOUN
ftr-355	214	28	.	.	PUNCT
ftr-355	215	1	"41	"41	PRON
ftr-355	215	2	withholding	withhold	VERB
ftr-355	215	3	on	on	ADP
ftr-355	215	4	dividends	dividend	NOUN
ftr-355	215	5	and	and	CCONJ
ftr-355	215	6	interest	interest	NOUN
ftr-355	215	7	,	,	PUNCT
ftr-355	215	8	on	on	ADP
ftr-355	215	9	the	the	DET
ftr-355	215	10	other	other	ADJ
ftr-355	215	11	hand	hand	NOUN
ftr-355	215	12	,	,	PUNCT
ftr-355	215	13	was	be	AUX
ftr-355	215	14	proposed	propose	VERB
ftr-355	215	15	,	,	PUNCT
ftr-355	215	16	but	but	CCONJ
ftr-355	215	17	withdrawn	withdraw	VERB
ftr-355	215	18	in	in	ADP
ftr-355	215	19	the	the	DET
ftr-355	215	20	face	face	NOUN
ftr-355	215	21	of	of	ADP
ftr-355	215	22	objections	objection	NOUN
ftr-355	215	23	by	by	ADP
ftr-355	215	24	banks	bank	NOUN
ftr-355	215	25	and	and	CCONJ
ftr-355	215	26	corporate	corporate	ADJ
ftr-355	215	27	42interests	42interest	NOUN
ftr-355	215	28	.	.	PUNCT
ftr-355	216	1	in	in	ADP
ftr-355	216	2	the	the	DET
ftr-355	216	3	years	year	NOUN
ftr-355	216	4	that	that	PRON
ftr-355	216	5	followed	follow	VERB
ftr-355	216	6	,	,	PUNCT
ftr-355	216	7	many	many	ADJ
ftr-355	216	8	legislators	legislator	NOUN
ftr-355	216	9	and	and	CCONJ
ftr-355	216	10	policymakers	policymaker	NOUN
ftr-355	216	11	continued	continue	VERB
ftr-355	216	12	to	to	PART
ftr-355	216	13	be	be	AUX
ftr-355	216	14	intrigued	intrigue	VERB
ftr-355	216	15	by	by	ADP
ftr-355	216	16	the	the	DET
ftr-355	216	17	idea	idea	NOUN
ftr-355	216	18	of	of	ADP
ftr-355	216	19	deploying	deploy	VERB
ftr-355	216	20	the	the	DET
ftr-355	216	21	powerful	powerful	ADJ
ftr-355	216	22	enforcement	enforcement	NOUN
ftr-355	216	23	mechanism	mechanism	NOUN
ftr-355	216	24	of	of	ADP
ftr-355	216	25	withholding	withhold	VERB
ftr-355	216	26	to	to	PART
ftr-355	216	27	collect	collect	VERB
ftr-355	216	28	taxes	taxis	NOUN
ftr-355	216	29	on	on	ADP
ftr-355	216	30	investment	investment	NOUN
ftr-355	216	31	income	income	NOUN
ftr-355	216	32	as	as	ADV
ftr-355	216	33	well	well	ADV
ftr-355	216	34	as	as	ADP
ftr-355	216	35	wages	wage	NOUN
ftr-355	216	36	.	.	PUNCT
ftr-355	217	1	just	just	ADV
ftr-355	217	2	as	as	ADV
ftr-355	217	3	clearly	clearly	ADV
ftr-355	217	4	,	,	PUNCT
ftr-355	217	5	banks	bank	NOUN
ftr-355	217	6	continued	continue	VERB
ftr-355	217	7	to	to	PART
ftr-355	217	8	resist	resist	VERB
ftr-355	217	9	the	the	DET
ftr-355	217	10	idea	idea	NOUN
ftr-355	217	11	.	.	PUNCT
ftr-355	218	1	in	in	ADP
ftr-355	218	2	1950	1950	NUM
ftr-355	218	3	,	,	PUNCT
ftr-355	218	4	the	the	DET
ftr-355	218	5	house	house	PROPN
ftr-355	218	6	noncompliance	noncompliance	NOUN
ftr-355	218	7	for	for	ADP
ftr-355	218	8	income	income	NOUN
ftr-355	218	9	subject	subject	ADJ
ftr-355	218	10	to	to	ADP
ftr-355	218	11	some	some	DET
ftr-355	218	12	information	information	NOUN
ftr-355	218	13	reporting	report	VERB
ftr-355	218	14	at	at	ADP
ftr-355	218	15	7.1	7.1	NUM
ftr-355	218	16	%	%	NOUN
ftr-355	218	17	and	and	CCONJ
ftr-355	218	18	for	for	ADP
ftr-355	218	19	income	income	NOUN
ftr-355	218	20	subject	subject	ADJ
ftr-355	218	21	to	to	ADP
ftr-355	218	22	substantial	substantial	ADJ
ftr-355	218	23	information	information	NOUN
ftr-355	218	24	reporting	report	VERB
ftr-355	218	25	at	at	ADP
ftr-355	218	26	4.2	4.2	NUM
ftr-355	218	27	%	%	NOUN
ftr-355	218	28	)	)	PUNCT
ftr-355	218	29	.	.	PUNCT
ftr-355	219	1	see	see	VERB
ftr-355	219	2	also	also	ADV
ftr-355	219	3	,	,	PUNCT
ftr-355	219	4	james	james	PROPN
ftr-355	219	5	b.	b.	PROPN
ftr-355	219	6	mackey	mackey	PROPN
ftr-355	219	7	,	,	PUNCT
ftr-355	219	8	narrowing	narrow	VERB
ftr-355	219	9	the	the	DET
ftr-355	219	10	tax	tax	NOUN
ftr-355	219	11	gap	gap	NOUN
ftr-355	219	12	,	,	PUNCT
ftr-355	219	13	at	at	ADP
ftr-355	219	14	slide	slide	NOUN
ftr-355	219	15	7	7	NUM
ftr-355	219	16	,	,	PUNCT
ftr-355	219	17	available	available	ADJ
ftr-355	219	18	at	at	ADP
ftr-355	219	19	http://www.irs.gov/pub/irssoi/07researchtaxgapmackie.ppt	http://www.irs.gov/pub/irssoi/07researchtaxgapmackie.ppt	PROPN
ftr-355	219	20	(	(	PUNCT
ftr-355	219	21	putting	put	VERB
ftr-355	219	22	the	the	DET
ftr-355	219	23	tax	tax	NOUN
ftr-355	219	24	gap	gap	NOUN
ftr-355	219	25	for	for	ADP
ftr-355	219	26	information	information	NOUN
ftr-355	219	27	reporting	report	VERB
ftr-355	219	28	at	at	ADP
ftr-355	219	29	4.5	4.5	NUM
ftr-355	219	30	%	%	NOUN
ftr-355	219	31	)	)	PUNCT
ftr-355	219	32	.	.	PUNCT
ftr-355	220	1	however	however	ADV
ftr-355	220	2	,	,	PUNCT
ftr-355	220	3	the	the	DET
ftr-355	220	4	compliance	compliance	NOUN
ftr-355	220	5	rates	rate	NOUN
ftr-355	220	6	for	for	ADP
ftr-355	220	7	all	all	DET
ftr-355	220	8	investment	investment	NOUN
ftr-355	220	9	income	income	NOUN
ftr-355	220	10	including	include	VERB
ftr-355	220	11	unreported	unreported	ADJ
ftr-355	220	12	income	income	NOUN
ftr-355	220	13	from	from	ADP
ftr-355	220	14	hidden	hide	VERB
ftr-355	220	15	offshore	offshore	ADJ
ftr-355	220	16	accounts	account	NOUN
ftr-355	220	17	is	be	AUX
ftr-355	220	18	likely	likely	ADV
ftr-355	220	19	dramatically	dramatically	ADV
ftr-355	220	20	lower	low	ADJ
ftr-355	220	21	than	than	ADP
ftr-355	220	22	this	this	PRON
ftr-355	220	23	.	.	PUNCT
ftr-355	221	1	see	see	VERB
ftr-355	221	2	joseph	joseph	PROPN
ftr-355	221	3	guttentag	guttentag	PROPN
ftr-355	221	4	&	&	CCONJ
ftr-355	221	5	reuven	reuven	VERB
ftr-355	221	6	avi	avi	PROPN
ftr-355	221	7	-	-	PUNCT
ftr-355	221	8	yonah	yonah	ADJ
ftr-355	221	9	,	,	PUNCT
ftr-355	221	10	closing	close	VERB
ftr-355	221	11	the	the	DET
ftr-355	221	12	international	international	ADJ
ftr-355	221	13	tax	tax	NOUN
ftr-355	221	14	gap	gap	NOUN
ftr-355	221	15	,	,	PUNCT
ftr-355	221	16	in	in	ADP
ftr-355	221	17	bridging	bridge	VERB
ftr-355	221	18	the	the	DET
ftr-355	221	19	tax	tax	NOUN
ftr-355	221	20	gap	gap	NOUN
ftr-355	221	21	:	:	PUNCT
ftr-355	221	22	addressing	address	VERB
ftr-355	221	23	the	the	DET
ftr-355	221	24	crisis	crisis	NOUN
ftr-355	221	25	in	in	ADP
ftr-355	221	26	federal	federal	ADJ
ftr-355	221	27	tax	tax	NOUN
ftr-355	221	28	administration	administration	NOUN
ftr-355	221	29	(	(	PUNCT
ftr-355	221	30	max	max	PROPN
ftr-355	221	31	b.	b.	PROPN
ftr-355	221	32	sawicky	sawicky	PROPN
ftr-355	221	33	,	,	PUNCT
ftr-355	221	34	ed	ed	NOUN
ftr-355	221	35	.	.	PROPN
ftr-355	221	36	,	,	PUNCT
ftr-355	221	37	2006	2006	NUM
ftr-355	221	38	)	)	PUNCT
ftr-355	221	39	(	(	PUNCT
ftr-355	221	40	estimating	estimate	VERB
ftr-355	221	41	offshore	offshore	ADJ
ftr-355	221	42	tax	tax	NOUN
ftr-355	221	43	evasion	evasion	NOUN
ftr-355	221	44	by	by	ADP
ftr-355	221	45	individuals	individual	NOUN
ftr-355	221	46	at	at	ADP
ftr-355	221	47	$	$	SYM
ftr-355	221	48	40-$70	40-$70	NUM
ftr-355	221	49	billion	billion	NUM
ftr-355	221	50	annually	annually	ADV
ftr-355	221	51	in	in	ADP
ftr-355	221	52	lost	lose	VERB
ftr-355	221	53	u.s	u.s	PROPN
ftr-355	221	54	.	.	PROPN
ftr-355	221	55	tax	tax	NOUN
ftr-355	221	56	revenues	revenue	NOUN
ftr-355	221	57	)	)	PUNCT
ftr-355	221	58	.	.	PUNCT
ftr-355	222	1	40	40	NUM
ftr-355	222	2	.	.	PUNCT
ftr-355	223	1	for	for	ADP
ftr-355	223	2	withholding	withhold	VERB
ftr-355	223	3	in	in	ADP
ftr-355	223	4	australia	australia	PROPN
ftr-355	223	5	,	,	PUNCT
ftr-355	223	6	see	see	VERB
ftr-355	223	7	,	,	PUNCT
ftr-355	223	8	951	951	NUM
ftr-355	223	9	-	-	PUNCT
ftr-355	223	10	3rd	3rd	ADJ
ftr-355	223	11	foreign	foreign	ADJ
ftr-355	223	12	income	income	NOUN
ftr-355	223	13	portfolios	portfolio	NOUN
ftr-355	223	14	(	(	PUNCT
ftr-355	223	15	bna	bna	PROPN
ftr-355	223	16	)	)	PUNCT
ftr-355	223	17	at	at	ADP
ftr-355	223	18	xii	xii	PROPN
ftr-355	223	19	-	-	PUNCT
ftr-355	223	20	a	a	PRON
ftr-355	223	21	(	(	PUNCT
ftr-355	223	22	withholding	withhold	VERB
ftr-355	223	23	on	on	ADP
ftr-355	223	24	interest	interest	NOUN
ftr-355	223	25	)	)	PUNCT
ftr-355	223	26	;	;	PUNCT
ftr-355	223	27	for	for	ADP
ftr-355	223	28	withholding	withhold	VERB
ftr-355	223	29	in	in	ADP
ftr-355	223	30	germany	germany	PROPN
ftr-355	223	31	,	,	PUNCT
ftr-355	223	32	see	see	VERB
ftr-355	223	33	,	,	PUNCT
ftr-355	223	34	jorgdietrich	jorgdietrich	PROPN
ftr-355	223	35	kramer	kramer	PROPN
ftr-355	223	36	,	,	PUNCT
ftr-355	223	37	germany	germany	PROPN
ftr-355	223	38	,	,	PUNCT
ftr-355	223	39	3	3	NUM
ftr-355	223	40	tax	tax	NOUN
ftr-355	223	41	notes	note	NOUN
ftr-355	223	42	int'l	int'l	VERB
ftr-355	223	43	853	853	NUM
ftr-355	223	44	,	,	PUNCT
ftr-355	223	45	854	854	NUM
ftr-355	223	46	-	-	SYM
ftr-355	223	47	855	855	NUM
ftr-355	223	48	(	(	PUNCT
ftr-355	223	49	aug	aug	PROPN
ftr-355	223	50	.	.	PROPN
ftr-355	223	51	1991	1991	NUM
ftr-355	223	52	)	)	PUNCT
ftr-355	223	53	(	(	PUNCT
ftr-355	223	54	interest	interest	NOUN
ftr-355	223	55	withholding	withholding	NOUN
ftr-355	223	56	)	)	PUNCT
ftr-355	223	57	;	;	PUNCT
ftr-355	223	58	for	for	ADP
ftr-355	223	59	withholding	withholding	NOUN
ftr-355	223	60	in	in	ADP
ftr-355	223	61	israel	israel	PROPN
ftr-355	223	62	,	,	PUNCT
ftr-355	223	63	see	see	VERB
ftr-355	223	64	,	,	PUNCT
ftr-355	223	65	967	967	NUM
ftr-355	223	66	-	-	PUNCT
ftr-355	223	67	4th	4th	ADJ
ftr-355	223	68	foreign	foreign	ADJ
ftr-355	223	69	income	income	NOUN
ftr-355	223	70	portfolios	portfolio	NOUN
ftr-355	223	71	(	(	PUNCT
ftr-355	223	72	bna	bna	PROPN
ftr-355	223	73	)	)	PUNCT
ftr-355	223	74	at	at	ADP
ftr-355	223	75	xi	xi	PROPN
ftr-355	223	76	-	-	PUNCT
ftr-355	223	77	e	e	NOUN
ftr-355	223	78	(	(	PUNCT
ftr-355	223	79	interest	interest	NOUN
ftr-355	223	80	,	,	PUNCT
ftr-355	223	81	dividend	dividend	NOUN
ftr-355	223	82	,	,	PUNCT
ftr-355	223	83	and	and	CCONJ
ftr-355	223	84	miscellaneous	miscellaneous	ADJ
ftr-355	223	85	other	other	ADJ
ftr-355	223	86	withholding	withholding	NOUN
ftr-355	223	87	provisions	provision	NOUN
ftr-355	223	88	)	)	PUNCT
ftr-355	223	89	;	;	PUNCT
ftr-355	223	90	for	for	ADP
ftr-355	223	91	withholding	withholding	NOUN
ftr-355	223	92	in	in	ADP
ftr-355	223	93	italy	italy	PROPN
ftr-355	223	94	,	,	PUNCT
ftr-355	223	95	see	see	VERB
ftr-355	223	96	,	,	PUNCT
ftr-355	223	97	968	968	NUM
ftr-355	223	98	-	-	PUNCT
ftr-355	223	99	3rd	3rd	ADJ
ftr-355	223	100	foreign	foreign	ADJ
ftr-355	223	101	income	income	NOUN
ftr-355	223	102	portfolios	portfolio	NOUN
ftr-355	223	103	(	(	PUNCT
ftr-355	223	104	bna	bna	PROPN
ftr-355	223	105	)	)	PUNCT
ftr-355	223	106	at	at	ADP
ftr-355	223	107	x	x	PROPN
ftr-355	223	108	-	-	PUNCT
ftr-355	223	109	h(1	h(1	PROPN
ftr-355	223	110	)	)	PUNCT
ftr-355	223	111	(	(	PUNCT
ftr-355	223	112	withholding	withhold	VERB
ftr-355	223	113	on	on	ADP
ftr-355	223	114	select	select	ADJ
ftr-355	223	115	dividend	dividend	NOUN
ftr-355	223	116	and	and	CCONJ
ftr-355	223	117	interest	interest	NOUN
ftr-355	223	118	income	income	NOUN
ftr-355	223	119	)	)	PUNCT
ftr-355	223	120	;	;	PUNCT
ftr-355	223	121	for	for	ADP
ftr-355	223	122	withholding	withhold	VERB
ftr-355	223	123	in	in	ADP
ftr-355	223	124	new	new	PROPN
ftr-355	223	125	zealand	zealand	PROPN
ftr-355	223	126	,	,	PUNCT
ftr-355	223	127	see	see	VERB
ftr-355	223	128	,	,	PUNCT
ftr-355	223	129	975	975	NUM
ftr-355	223	130	-	-	PUNCT
ftr-355	223	131	2nd	2nd	ADJ
ftr-355	223	132	foreign	foreign	ADJ
ftr-355	223	133	income	income	NOUN
ftr-355	223	134	portfolios	portfolio	NOUN
ftr-355	223	135	(	(	PUNCT
ftr-355	223	136	bna	bna	PROPN
ftr-355	223	137	)	)	PUNCT
ftr-355	223	138	at	at	ADP
ftr-355	223	139	xi	xi	PROPN
ftr-355	223	140	-	-	PUNCT
ftr-355	223	141	d	d	PROPN
ftr-355	223	142	(	(	PUNCT
ftr-355	223	143	withholding	withhold	VERB
ftr-355	223	144	on	on	ADP
ftr-355	223	145	most	most	ADJ
ftr-355	223	146	dividends	dividend	NOUN
ftr-355	223	147	)	)	PUNCT
ftr-355	223	148	;	;	PUNCT
ftr-355	223	149	for	for	ADP
ftr-355	223	150	withholding	withhold	VERB
ftr-355	223	151	in	in	ADP
ftr-355	223	152	the	the	DET
ftr-355	223	153	netherlands	netherlands	PROPN
ftr-355	223	154	,	,	PUNCT
ftr-355	223	155	see	see	VERB
ftr-355	223	156	,	,	PUNCT
ftr-355	223	157	973	973	NUM
ftr-355	223	158	-	-	PUNCT
ftr-355	223	159	2nd	2nd	ADJ
ftr-355	223	160	foreign	foreign	ADJ
ftr-355	223	161	income	income	NOUN
ftr-355	223	162	portfolios	portfolio	NOUN
ftr-355	223	163	(	(	PUNCT
ftr-355	223	164	bna	bna	PROPN
ftr-355	223	165	)	)	PUNCT
ftr-355	223	166	at	at	ADP
ftr-355	223	167	ix	ix	PROPN
ftr-355	223	168	-	-	PUNCT
ftr-355	223	169	a	a	NOUN
ftr-355	223	170	and	and	CCONJ
ftr-355	223	171	vii	vii	PROPN
ftr-355	223	172	-	-	PUNCT
ftr-355	223	173	b(2	b(2	PROPN
ftr-355	223	174	)	)	PUNCT
ftr-355	223	175	(	(	PUNCT
ftr-355	223	176	withholding	withhold	VERB
ftr-355	223	177	on	on	ADP
ftr-355	223	178	dividends	dividend	NOUN
ftr-355	223	179	)	)	PUNCT
ftr-355	223	180	;	;	PUNCT
ftr-355	223	181	for	for	ADP
ftr-355	223	182	withholding	withhold	VERB
ftr-355	223	183	in	in	ADP
ftr-355	223	184	puerto	puerto	PROPN
ftr-355	223	185	rico	rico	PROPN
ftr-355	223	186	,	,	PUNCT
ftr-355	223	187	see	see	VERB
ftr-355	223	188	,	,	PUNCT
ftr-355	223	189	980	980	NUM
ftr-355	223	190	-	-	PUNCT
ftr-355	223	191	1st	1st	ADJ
ftr-355	223	192	foreign	foreign	ADJ
ftr-355	223	193	income	income	NOUN
ftr-355	223	194	portfolios	portfolio	NOUN
ftr-355	223	195	(	(	PUNCT
ftr-355	223	196	bna	bna	PROPN
ftr-355	223	197	)	)	PUNCT
ftr-355	223	198	at	at	ADP
ftr-355	223	199	x	x	NOUN
ftr-355	223	200	-	-	PUNCT
ftr-355	223	201	e	e	X
ftr-355	223	202	(	(	PUNCT
ftr-355	223	203	withholding	withhold	VERB
ftr-355	223	204	on	on	ADP
ftr-355	223	205	dividends	dividend	NOUN
ftr-355	223	206	from	from	ADP
ftr-355	223	207	certain	certain	ADJ
ftr-355	223	208	,	,	PUNCT
ftr-355	223	209	mostly	mostly	ADV
ftr-355	223	210	resident	resident	ADJ
ftr-355	223	211	corporations	corporation	NOUN
ftr-355	223	212	)	)	PUNCT
ftr-355	223	213	;	;	PUNCT
ftr-355	223	214	for	for	ADP
ftr-355	223	215	withholding	withhold	VERB
ftr-355	223	216	in	in	ADP
ftr-355	223	217	switzerland	switzerland	PROPN
ftr-355	223	218	,	,	PUNCT
ftr-355	223	219	see	see	VERB
ftr-355	223	220	,	,	PUNCT
ftr-355	223	221	986	986	NUM
ftr-355	223	222	-	-	PUNCT
ftr-355	223	223	3rd	3rd	ADJ
ftr-355	223	224	foreign	foreign	ADJ
ftr-355	223	225	income	income	NOUN
ftr-355	223	226	portfolios	portfolio	NOUN
ftr-355	223	227	(	(	PUNCT
ftr-355	223	228	bna	bna	PROPN
ftr-355	223	229	)	)	PUNCT
ftr-355	223	230	at	at	ADP
ftr-355	223	231	xii	xii	PROPN
ftr-355	223	232	-	-	PUNCT
ftr-355	223	233	e	e	PROPN
ftr-355	223	234	(	(	PUNCT
ftr-355	223	235	withholding	withhold	VERB
ftr-355	223	236	on	on	ADP
ftr-355	223	237	most	most	ADJ
ftr-355	223	238	interest	interest	NOUN
ftr-355	223	239	,	,	PUNCT
ftr-355	223	240	dividends	dividend	NOUN
ftr-355	223	241	,	,	PUNCT
ftr-355	223	242	and	and	CCONJ
ftr-355	223	243	investment	investment	NOUN
ftr-355	223	244	income	income	NOUN
ftr-355	223	245	)	)	PUNCT
ftr-355	223	246	;	;	PUNCT
ftr-355	223	247	for	for	ADP
ftr-355	223	248	withholding	withhold	VERB
ftr-355	223	249	in	in	ADP
ftr-355	223	250	the	the	DET
ftr-355	223	251	uk	uk	PROPN
ftr-355	223	252	,	,	PUNCT
ftr-355	223	253	see	see	VERB
ftr-355	223	254	,	,	PUNCT
ftr-355	223	255	hmrc	hmrc	NOUN
ftr-355	223	256	,	,	PUNCT
ftr-355	223	257	revenue	revenue	NOUN
ftr-355	223	258	and	and	CCONJ
ftr-355	223	259	customs	custom	NOUN
ftr-355	223	260	brief	brief	ADJ
ftr-355	223	261	47/08	47/08	NOUN
ftr-355	223	262	,	,	PUNCT
ftr-355	223	263	available	available	ADJ
ftr-355	223	264	at	at	ADP
ftr-355	223	265	http://www.hmrc.gov.uk/briefs/company-tax/brief4708.htm	http://www.hmrc.gov.uk/briefs/company-tax/brief4708.htm	PROPN
ftr-355	223	266	(	(	PUNCT
ftr-355	223	267	withholding	withhold	VERB
ftr-355	223	268	on	on	ADP
ftr-355	223	269	interest	interest	NOUN
ftr-355	223	270	)	)	PUNCT
ftr-355	223	271	.	.	PUNCT
ftr-355	224	1	41	41	NUM
ftr-355	224	2	.	.	PUNCT
ftr-355	225	1	jones	jones	PROPN
ftr-355	225	2	,	,	PUNCT
ftr-355	225	3	supra	supra	PROPN
ftr-355	225	4	note	note	PROPN
ftr-355	225	5	4	4	NUM
ftr-355	225	6	,	,	PUNCT
ftr-355	225	7	at	at	ADP
ftr-355	225	8	723	723	NUM
ftr-355	225	9	(	(	PUNCT
ftr-355	225	10	describing	describe	VERB
ftr-355	225	11	a	a	DET
ftr-355	225	12	treasury	treasury	NOUN
ftr-355	225	13	commissioned	commission	VERB
ftr-355	225	14	pro	pro	ADJ
ftr-355	225	15	-	-	ADJ
ftr-355	225	16	tax	tax	ADJ
ftr-355	225	17	film	film	NOUN
ftr-355	225	18	starring	star	VERB
ftr-355	225	19	donald	donald	ADJ
ftr-355	225	20	duck	duck	NOUN
ftr-355	225	21	,	,	PUNCT
ftr-355	225	22	filling	fill	VERB
ftr-355	225	23	out	out	ADP
ftr-355	225	24	a	a	DET
ftr-355	225	25	tax	tax	NOUN
ftr-355	225	26	return	return	NOUN
ftr-355	225	27	)	)	PUNCT
ftr-355	225	28	.	.	PUNCT
ftr-355	226	1	42	42	NUM
ftr-355	226	2	.	.	PUNCT
ftr-355	227	1	see	see	VERB
ftr-355	227	2	doemberg	doemberg	PROPN
ftr-355	227	3	,	,	PUNCT
ftr-355	227	4	supra	supra	PROPN
ftr-355	227	5	note	note	PROPN
ftr-355	227	6	31	31	NUM
ftr-355	227	7	,	,	PUNCT
ftr-355	227	8	at	at	ADP
ftr-355	227	9	600	600	NUM
ftr-355	227	10	-	-	SYM
ftr-355	227	11	01	01	NUM
ftr-355	227	12	.	.	PUNCT
ftr-355	227	13	324	324	NUM
ftr-355	228	1	[	[	X
ftr-355	228	2	vol	vol	NOUN
ftr-355	228	3	.	.	PUNCT
ftr-355	229	1	10:3	10:3	NUM
ftr-355	229	2	2010	2010	NUM
ftr-355	229	3	]	]	PUNCT
ftr-355	229	4	investment	investment	NOUN
ftr-355	229	5	income	income	NOUN
ftr-355	229	6	withholding	withhold	VERB
ftr-355	229	7	in	in	ADP
ftr-355	229	8	the	the	DET
ftr-355	229	9	united	united	PROPN
ftr-355	229	10	states	states	PROPN
ftr-355	229	11	and	and	CCONJ
ftr-355	229	12	germany	germany	PROPN
ftr-355	229	13	325	325	NUM
ftr-355	229	14	of	of	ADP
ftr-355	229	15	representatives	representative	NOUN
ftr-355	229	16	passed	pass	VERB
ftr-355	229	17	legislation	legislation	NOUN
ftr-355	229	18	imposing	impose	VERB
ftr-355	229	19	withholding	withhold	VERB
ftr-355	229	20	on	on	ADP
ftr-355	229	21	dividends	dividend	NOUN
ftr-355	229	22	,	,	PUNCT
ftr-355	229	23	interest	interest	NOUN
ftr-355	229	24	,	,	PUNCT
ftr-355	229	25	and	and	CCONJ
ftr-355	229	26	royalties.4	royalties.4	X
ftr-355	229	27	3	3	NUM
ftr-355	229	28	the	the	DET
ftr-355	229	29	senate	senate	PROPN
ftr-355	229	30	rejected	reject	VERB
ftr-355	229	31	the	the	DET
ftr-355	229	32	provision	provision	NOUN
ftr-355	229	33	in	in	ADP
ftr-355	229	34	the	the	DET
ftr-355	229	35	final	final	ADJ
ftr-355	229	36	bill	bill	NOUN
ftr-355	229	37	.	.	PUNCT
ftr-355	229	38	"	"	PUNCT
ftr-355	230	1	in	in	ADP
ftr-355	230	2	1951	1951	NUM
ftr-355	230	3	,	,	PUNCT
ftr-355	230	4	the	the	DET
ftr-355	230	5	house	house	NOUN
ftr-355	230	6	tried	try	VERB
ftr-355	230	7	again;45	again;45	NOUN
ftr-355	230	8	again	again	ADV
ftr-355	230	9	,	,	PUNCT
ftr-355	230	10	the	the	DET
ftr-355	230	11	senate	senate	PROPN
ftr-355	230	12	refused.4	refused.4	VERB
ftr-355	230	13	the	the	DET
ftr-355	230	14	kennedy	kennedy	PROPN
ftr-355	230	15	administration	administration	PROPN
ftr-355	230	16	put	put	VERB
ftr-355	230	17	forth	forth	ADP
ftr-355	230	18	a	a	DET
ftr-355	230	19	dividend	dividend	NOUN
ftr-355	230	20	and	and	CCONJ
ftr-355	230	21	interest	interest	NOUN
ftr-355	230	22	withholding	withholding	NOUN
ftr-355	230	23	proposal	proposal	NOUN
ftr-355	230	24	again	again	ADV
ftr-355	230	25	,	,	PUNCT
ftr-355	230	26	in	in	ADP
ftr-355	230	27	1962	1962	NUM
ftr-355	230	28	.	.	PUNCT
ftr-355	231	1	the	the	DET
ftr-355	231	2	house	house	NOUN
ftr-355	231	3	approved	approve	VERB
ftr-355	231	4	a	a	DET
ftr-355	231	5	bill	bill	NOUN
ftr-355	231	6	providing	provide	VERB
ftr-355	231	7	for	for	ADP
ftr-355	231	8	withholding	withhold	VERB
ftr-355	231	9	at	at	ADP
ftr-355	231	10	a	a	DET
ftr-355	231	11	rate	rate	NOUN
ftr-355	231	12	of	of	ADP
ftr-355	231	13	20	20	NUM
ftr-355	231	14	%	%	NOUN
ftr-355	231	15	on	on	ADP
ftr-355	231	16	interest	interest	NOUN
ftr-355	231	17	and	and	CCONJ
ftr-355	231	18	dividends,47	dividends,47	NOUN
ftr-355	231	19	and	and	CCONJ
ftr-355	231	20	again	again	ADV
ftr-355	231	21	,	,	PUNCT
ftr-355	231	22	the	the	DET
ftr-355	231	23	financial	financial	ADJ
ftr-355	231	24	services	service	NOUN
ftr-355	231	25	industry	industry	NOUN
ftr-355	231	26	managed	manage	VERB
ftr-355	231	27	to	to	PART
ftr-355	231	28	beat	beat	VERB
ftr-355	231	29	it	it	PRON
ftr-355	231	30	back.48	back.48	PROPN
ftr-355	231	31	congress	congress	PROPN
ftr-355	231	32	instead	instead	ADV
ftr-355	231	33	expanded	expand	VERB
ftr-355	231	34	and	and	CCONJ
ftr-355	231	35	strengthened	strengthen	VERB
ftr-355	231	36	the	the	DET
ftr-355	231	37	information	information	NOUN
ftr-355	231	38	reporting	reporting	NOUN
ftr-355	231	39	scheme	scheme	NOUN
ftr-355	231	40	for	for	ADP
ftr-355	231	41	interest	interest	NOUN
ftr-355	231	42	and	and	CCONJ
ftr-355	231	43	dividends	dividend	NOUN
ftr-355	231	44	,	,	PUNCT
ftr-355	231	45	persuaded	persuade	VERB
ftr-355	231	46	by	by	ADP
ftr-355	231	47	the	the	DET
ftr-355	231	48	banks	bank	NOUN
ftr-355	231	49	that	that	PRON
ftr-355	231	50	this	this	PRON
ftr-355	231	51	would	would	AUX
ftr-355	231	52	work	work	VERB
ftr-355	231	53	equally	equally	ADV
ftr-355	231	54	well	well	ADV
ftr-355	231	55	in	in	ADP
ftr-355	231	56	improving	improve	VERB
ftr-355	231	57	compliance	compliance	NOUN
ftr-355	231	58	.	.	PUNCT
ftr-355	232	1	49	49	NUM
ftr-355	232	2	this	this	PRON
ftr-355	232	3	has	have	AUX
ftr-355	232	4	not	not	PART
ftr-355	232	5	proven	prove	VERB
ftr-355	232	6	to	to	PART
ftr-355	232	7	be	be	AUX
ftr-355	232	8	the	the	DET
ftr-355	232	9	case.50	case.50	ADJ
ftr-355	232	10	in	in	ADP
ftr-355	232	11	1980	1980	NUM
ftr-355	232	12	,	,	PUNCT
ftr-355	232	13	the	the	DET
ftr-355	232	14	carter	carter	PROPN
ftr-355	232	15	administration	administration	PROPN
ftr-355	232	16	proposed	propose	VERB
ftr-355	232	17	a	a	DET
ftr-355	232	18	15	15	NUM
ftr-355	232	19	%	%	NOUN
ftr-355	232	20	withholding	withholding	NOUN
ftr-355	232	21	tax	tax	NOUN
ftr-355	232	22	on	on	ADP
ftr-355	232	23	interest	interest	NOUN
ftr-355	232	24	and	and	CCONJ
ftr-355	232	25	dividend	dividend	NOUN
ftr-355	232	26	payments5	payments5	PROPN
ftr-355	232	27	'	'	PUNCT
ftr-355	232	28	as	as	ADP
ftr-355	232	29	part	part	NOUN
ftr-355	232	30	of	of	ADP
ftr-355	232	31	a	a	DET
ftr-355	232	32	package	package	NOUN
ftr-355	232	33	of	of	ADP
ftr-355	232	34	anti	anti	ADJ
ftr-355	232	35	-	-	ADJ
ftr-355	232	36	inflationary	inflationary	ADJ
ftr-355	232	37	measures.5	measures.5	PROPN
ftr-355	232	38	2	2	NUM
ftr-355	232	39	the	the	DET
ftr-355	232	40	proposal	proposal	NOUN
ftr-355	232	41	of	of	ADP
ftr-355	232	42	the	the	DET
ftr-355	232	43	unpopular	unpopular	ADJ
ftr-355	232	44	president	president	NOUN
ftr-355	232	45	was	be	AUX
ftr-355	232	46	given	give	VERB
ftr-355	232	47	a	a	DET
ftr-355	232	48	chilly	chilly	ADJ
ftr-355	232	49	reception	reception	NOUN
ftr-355	232	50	by	by	ADP
ftr-355	232	51	the	the	DET
ftr-355	232	52	house	house	NOUN
ftr-355	232	53	.	.	PUNCT
ftr-355	233	1	only	only	ADV
ftr-355	233	2	one	one	NUM
ftr-355	233	3	congressman	congressman	NOUN
ftr-355	233	4	expressed	express	VERB
ftr-355	233	5	support	support	NOUN
ftr-355	233	6	for	for	ADP
ftr-355	233	7	the	the	DET
ftr-355	233	8	new	new	ADJ
ftr-355	233	9	tax	tax	NOUN
ftr-355	233	10	,	,	PUNCT
ftr-355	233	11	and	and	CCONJ
ftr-355	233	12	the	the	DET
ftr-355	233	13	proposal	proposal	NOUN
ftr-355	233	14	died	die	VERB
ftr-355	233	15	quickly	quickly	ADV
ftr-355	233	16	and	and	CCONJ
ftr-355	233	17	quietly.5	quietly.5	PROPN
ftr-355	233	18	3	3	NUM
ftr-355	233	19	finally	finally	ADV
ftr-355	233	20	,	,	PUNCT
ftr-355	233	21	mirabile	mirabile	PROPN
ftr-355	233	22	dictu	dictu	PROPN
ftr-355	233	23	,	,	PUNCT
ftr-355	233	24	congress	congress	PROPN
ftr-355	233	25	succeeded	succeed	VERB
ftr-355	233	26	in	in	ADP
ftr-355	233	27	enacting	enact	VERB
ftr-355	233	28	dividend	dividend	NOUN
ftr-355	233	29	and	and	CCONJ
ftr-355	233	30	interest	interest	NOUN
ftr-355	233	31	withholding	withholding	NOUN
ftr-355	233	32	,	,	PUNCT
ftr-355	233	33	as	as	ADP
ftr-355	233	34	part	part	NOUN
ftr-355	233	35	of	of	ADP
ftr-355	233	36	the	the	DET
ftr-355	233	37	tax	tax	NOUN
ftr-355	233	38	equity	equity	NOUN
ftr-355	233	39	and	and	CCONJ
ftr-355	233	40	fiscal	fiscal	ADJ
ftr-355	233	41	responsibility	responsibility	NOUN
ftr-355	233	42	act	act	NOUN
ftr-355	233	43	of	of	ADP
ftr-355	233	44	1982.54	1982.54	NUM
ftr-355	233	45	the	the	DET
ftr-355	233	46	law	law	NOUN
ftr-355	233	47	was	be	AUX
ftr-355	233	48	enacted	enact	VERB
ftr-355	233	49	over	over	ADP
ftr-355	233	50	the	the	DET
ftr-355	233	51	objections	objection	NOUN
ftr-355	233	52	of	of	ADP
ftr-355	233	53	the	the	DET
ftr-355	233	54	financial	financial	ADJ
ftr-355	233	55	services	service	NOUN
ftr-355	233	56	industry	industry	NOUN
ftr-355	233	57	(	(	PUNCT
ftr-355	233	58	and	and	CCONJ
ftr-355	233	59	many	many	ADJ
ftr-355	233	60	lawmakers	lawmaker	NOUN
ftr-355	233	61	)	)	PUNCT
ftr-355	233	62	as	as	ADP
ftr-355	233	63	a	a	DET
ftr-355	233	64	result	result	NOUN
ftr-355	233	65	of	of	ADP
ftr-355	233	66	"	"	PUNCT
ftr-355	233	67	astute	astute	ADJ
ftr-355	233	68	parliamentary	parliamentary	ADJ
ftr-355	233	69	leadership	leadership	NOUN
ftr-355	233	70	"	"	PUNCT
ftr-355	233	71	"	"	PUNCT
ftr-355	233	72	and	and	CCONJ
ftr-355	233	73	strong	strong	ADJ
ftr-355	233	74	support	support	NOUN
ftr-355	233	75	from	from	ADP
ftr-355	233	76	the	the	DET
ftr-355	233	77	charismatic	charismatic	ADJ
ftr-355	233	78	and	and	CCONJ
ftr-355	233	79	popular	popular	ADJ
ftr-355	233	80	president	president	PROPN
ftr-355	233	81	reagan	reagan	PROPN
ftr-355	233	82	.	.	PUNCT
ftr-355	234	1	56	56	NUM
ftr-355	234	2	the	the	DET
ftr-355	234	3	financial	financial	ADJ
ftr-355	234	4	services	service	NOUN
ftr-355	234	5	industry	industry	NOUN
ftr-355	234	6	protested	protest	VERB
ftr-355	234	7	that	that	SCONJ
ftr-355	234	8	withholding	withholding	NOUN
ftr-355	234	9	would	would	AUX
ftr-355	234	10	43	43	NUM
ftr-355	234	11	.	.	PUNCT
ftr-355	235	1	h.r	h.r	PROPN
ftr-355	235	2	.	.	PROPN
ftr-355	235	3	8920	8920	NUM
ftr-355	235	4	,	,	PUNCT
ftr-355	235	5	81st	81st	ADJ
ftr-355	235	6	cong	cong	NOUN
ftr-355	235	7	.	.	PUNCT
ftr-355	236	1	(	(	PUNCT
ftr-355	236	2	1950	1950	NUM
ftr-355	236	3	)	)	PUNCT
ftr-355	236	4	.	.	PUNCT
ftr-355	237	1	44	44	NUM
ftr-355	237	2	.	.	PUNCT
ftr-355	238	1	revenue	revenue	NOUN
ftr-355	238	2	act	act	NOUN
ftr-355	238	3	of	of	ADP
ftr-355	238	4	1950	1950	NUM
ftr-355	238	5	,	,	PUNCT
ftr-355	238	6	s.	s.	PROPN
ftr-355	238	7	rep	rep	PROPN
ftr-355	238	8	.	.	PROPN
ftr-355	239	1	no	no	PROPN
ftr-355	239	2	.	.	NOUN
ftr-355	239	3	2375	2375	NUM
ftr-355	239	4	,	,	PUNCT
ftr-355	239	5	81st	81st	ADJ
ftr-355	239	6	cong	cong	NOUN
ftr-355	239	7	.	.	PROPN
ftr-355	240	1	,	,	PUNCT
ftr-355	240	2	2d	2d	NUM
ftr-355	240	3	sess	sess	NOUN
ftr-355	240	4	.	.	PUNCT
ftr-355	241	1	(	(	PUNCT
ftr-355	241	2	1950	1950	NUM
ftr-355	241	3	)	)	PUNCT
ftr-355	241	4	.	.	PUNCT
ftr-355	242	1	45	45	NUM
ftr-355	242	2	.	.	PUNCT
ftr-355	242	3	h.r	h.r	PROPN
ftr-355	242	4	.	.	PROPN
ftr-355	242	5	rep	rep	PROPN
ftr-355	242	6	.	.	PROPN
ftr-355	243	1	no	no	PROPN
ftr-355	243	2	.	.	NOUN
ftr-355	244	1	586	586	NUM
ftr-355	244	2	,	,	PUNCT
ftr-355	244	3	82nd	82nd	PROPN
ftr-355	244	4	cong	cong	PROPN
ftr-355	244	5	.	.	PROPN
ftr-355	244	6	,	,	PUNCT
ftr-355	244	7	(	(	PUNCT
ftr-355	244	8	1951	1951	NUM
ftr-355	244	9	)	)	PUNCT
ftr-355	244	10	.	.	PUNCT
ftr-355	245	1	46	46	NUM
ftr-355	245	2	.	.	PUNCT
ftr-355	246	1	revenue	revenue	NOUN
ftr-355	246	2	act	act	NOUN
ftr-355	246	3	of	of	ADP
ftr-355	246	4	1951	1951	NUM
ftr-355	246	5	,	,	PUNCT
ftr-355	246	6	s.	s.	PROPN
ftr-355	246	7	rep	rep	PROPN
ftr-355	246	8	.	.	PROPN
ftr-355	247	1	no	no	INTJ
ftr-355	247	2	.	.	NOUN
ftr-355	248	1	781	781	NUM
ftr-355	248	2	,	,	PUNCT
ftr-355	248	3	82nd	82nd	PROPN
ftr-355	248	4	cong	cong	PROPN
ftr-355	248	5	.	.	PROPN
ftr-355	248	6	,	,	PUNCT
ftr-355	248	7	(	(	PUNCT
ftr-355	248	8	1951	1951	NUM
ftr-355	248	9	)	)	PUNCT
ftr-355	248	10	.	.	PUNCT
ftr-355	249	1	47	47	NUM
ftr-355	249	2	.	.	PUNCT
ftr-355	250	1	h.r	h.r	PROPN
ftr-355	250	2	.	.	PROPN
ftr-355	250	3	rep	rep	PROPN
ftr-355	250	4	.	.	PROPN
ftr-355	250	5	no	no	PROPN
ftr-355	250	6	.	.	NOUN
ftr-355	250	7	1447	1447	NUM
ftr-355	250	8	,	,	PUNCT
ftr-355	250	9	87th	87th	ADJ
ftr-355	250	10	cong	cong	NOUN
ftr-355	250	11	.	.	PROPN
ftr-355	250	12	,	,	PUNCT
ftr-355	250	13	2d	2d	NUM
ftr-355	250	14	sess	sess	NOUN
ftr-355	250	15	.	.	PUNCT
ftr-355	251	1	(	(	PUNCT
ftr-355	251	2	1962	1962	NUM
ftr-355	251	3	)	)	PUNCT
ftr-355	251	4	.	.	PUNCT
ftr-355	252	1	48	48	NUM
ftr-355	252	2	.	.	PUNCT
ftr-355	252	3	see	see	VERB
ftr-355	252	4	john	john	PROPN
ftr-355	252	5	t.	t.	PROPN
ftr-355	252	6	scholz	scholz	PROPN
ftr-355	252	7	,	,	PUNCT
ftr-355	252	8	compliance	compliance	NOUN
ftr-355	252	9	research	research	NOUN
ftr-355	252	10	and	and	CCONJ
ftr-355	252	11	the	the	DET
ftr-355	252	12	political	political	ADJ
ftr-355	252	13	context	context	NOUN
ftr-355	252	14	of	of	ADP
ftr-355	252	15	tax	tax	NOUN
ftr-355	252	16	administration	administration	NOUN
ftr-355	252	17	,	,	PUNCT
ftr-355	252	18	in	in	ADP
ftr-355	252	19	2	2	NUM
ftr-355	252	20	taxpayer	taxpayer	NOUN
ftr-355	252	21	compliance	compliance	NOUN
ftr-355	252	22	:	:	PUNCT
ftr-355	252	23	social	social	ADJ
ftr-355	252	24	science	science	NOUN
ftr-355	252	25	perspectives	perspective	NOUN
ftr-355	252	26	(	(	PUNCT
ftr-355	252	27	jeffrey	jeffrey	PROPN
ftr-355	252	28	a.	a.	PROPN
ftr-355	252	29	roth	roth	PROPN
ftr-355	252	30	&	&	CCONJ
ftr-355	252	31	john	john	PROPN
ftr-355	252	32	t.	t.	PROPN
ftr-355	252	33	scholz	scholz	PROPN
ftr-355	252	34	eds	eds	PROPN
ftr-355	252	35	.	.	PROPN
ftr-355	252	36	,	,	PUNCT
ftr-355	252	37	1989	1989	NUM
ftr-355	252	38	)	)	PUNCT
ftr-355	252	39	at	at	ADP
ftr-355	252	40	22	22	NUM
ftr-355	252	41	)	)	PUNCT
ftr-355	252	42	.	.	PUNCT
ftr-355	253	1	49	49	NUM
ftr-355	253	2	.	.	PUNCT
ftr-355	254	1	see	see	VERB
ftr-355	254	2	doemberg	doemberg	PROPN
ftr-355	254	3	,	,	PUNCT
ftr-355	254	4	supra	supra	PROPN
ftr-355	254	5	note	note	PROPN
ftr-355	254	6	31	31	NUM
ftr-355	254	7	,	,	PUNCT
ftr-355	254	8	at	at	ADP
ftr-355	254	9	632	632	NUM
ftr-355	254	10	-	-	SYM
ftr-355	254	11	41	41	NUM
ftr-355	254	12	(	(	PUNCT
ftr-355	254	13	setting	set	VERB
ftr-355	254	14	forth	forth	ADP
ftr-355	254	15	history	history	NOUN
ftr-355	254	16	of	of	ADP
ftr-355	254	17	information	information	NOUN
ftr-355	254	18	reporting	reporting	NOUN
ftr-355	254	19	and	and	CCONJ
ftr-355	254	20	its	its	PRON
ftr-355	254	21	inadequacies	inadequacy	NOUN
ftr-355	254	22	compared	compare	VERB
ftr-355	254	23	to	to	ADP
ftr-355	254	24	withholding	withholding	NOUN
ftr-355	254	25	)	)	PUNCT
ftr-355	254	26	.	.	PUNCT
ftr-355	255	1	50	50	NUM
ftr-355	255	2	.	.	PUNCT
ftr-355	255	3	see	see	VERB
ftr-355	255	4	doemberg	doemberg	PROPN
ftr-355	255	5	,	,	PUNCT
ftr-355	255	6	supra	supra	PROPN
ftr-355	255	7	note	note	PROPN
ftr-355	255	8	31	31	NUM
ftr-355	255	9	,	,	PUNCT
ftr-355	255	10	at	at	ADP
ftr-355	255	11	632	632	NUM
ftr-355	255	12	-	-	SYM
ftr-355	255	13	41	41	NUM
ftr-355	255	14	(	(	PUNCT
ftr-355	255	15	setting	set	VERB
ftr-355	255	16	forth	forth	ADP
ftr-355	255	17	history	history	NOUN
ftr-355	255	18	of	of	ADP
ftr-355	255	19	information	information	NOUN
ftr-355	255	20	reporting	reporting	NOUN
ftr-355	255	21	and	and	CCONJ
ftr-355	255	22	its	its	PRON
ftr-355	255	23	inadequacies	inadequacy	NOUN
ftr-355	255	24	compared	compare	VERB
ftr-355	255	25	to	to	ADP
ftr-355	255	26	withholding	withholding	NOUN
ftr-355	255	27	)	)	PUNCT
ftr-355	255	28	.	.	PUNCT
ftr-355	256	1	51	51	NUM
ftr-355	256	2	.	.	PUNCT
ftr-355	257	1	see	see	VERB
ftr-355	257	2	judith	judith	PROPN
ftr-355	257	3	miller	miller	PROPN
ftr-355	257	4	,	,	PUNCT
ftr-355	257	5	withholding	withhold	VERB
ftr-355	257	6	on	on	ADP
ftr-355	257	7	interest	interest	NOUN
ftr-355	257	8	,	,	PUNCT
ftr-355	257	9	dividends	dividend	NOUN
ftr-355	257	10	to	to	PART
ftr-355	257	11	be	be	AUX
ftr-355	257	12	asked	ask	VERB
ftr-355	257	13	,	,	PUNCT
ftr-355	257	14	n.y	n.y	PROPN
ftr-355	257	15	.	.	PROPN
ftr-355	257	16	times	times	PROPN
ftr-355	257	17	,	,	PUNCT
ftr-355	257	18	mar	mar	PROPN
ftr-355	257	19	.	.	PROPN
ftr-355	257	20	14	14	NUM
ftr-355	257	21	,	,	PUNCT
ftr-355	257	22	1980	1980	NUM
ftr-355	257	23	.	.	PUNCT
ftr-355	258	1	52	52	NUM
ftr-355	258	2	.	.	PUNCT
ftr-355	259	1	see	see	VERB
ftr-355	259	2	edward	edward	PROPN
ftr-355	259	3	cowan	cowan	PROPN
ftr-355	259	4	,	,	PUNCT
ftr-355	259	5	taxes	taxis	NOUN
ftr-355	259	6	withholding	withholding	NOUN
ftr-355	259	7	plan	plan	NOUN
ftr-355	259	8	on	on	ADP
ftr-355	259	9	interest	interest	NOUN
ftr-355	259	10	,	,	PUNCT
ftr-355	259	11	n.y	n.y	PROPN
ftr-355	259	12	.	.	PROPN
ftr-355	259	13	times	times	PROPN
ftr-355	259	14	,	,	PUNCT
ftr-355	259	15	apr	apr	PROPN
ftr-355	259	16	.	.	PROPN
ftr-355	259	17	28	28	NUM
ftr-355	259	18	,	,	PUNCT
ftr-355	259	19	1980	1980	NUM
ftr-355	259	20	.	.	PUNCT
ftr-355	260	1	53	53	NUM
ftr-355	260	2	.	.	PUNCT
ftr-355	261	1	president	president	PROPN
ftr-355	261	2	's	's	PART
ftr-355	261	3	proposal	proposal	NOUN
ftr-355	261	4	for	for	ADP
ftr-355	261	5	withholding	withhold	VERB
ftr-355	261	6	on	on	ADP
ftr-355	261	7	interest	interest	NOUN
ftr-355	261	8	and	and	CCONJ
ftr-355	261	9	dividends	dividend	NOUN
ftr-355	261	10	:	:	PUNCT
ftr-355	261	11	hearing	hear	VERB
ftr-355	261	12	before	before	ADP
ftr-355	261	13	the	the	DET
ftr-355	261	14	house	house	PROPN
ftr-355	261	15	comm	comm	NOUN
ftr-355	261	16	.	.	PUNCT
ftr-355	262	1	on	on	ADP
ftr-355	262	2	ways	way	NOUN
ftr-355	262	3	and	and	CCONJ
ftr-355	262	4	means	mean	NOUN
ftr-355	262	5	,	,	PUNCT
ftr-355	262	6	96th	96th	ADJ
ftr-355	262	7	cong	cong	NOUN
ftr-355	262	8	.	.	PROPN
ftr-355	263	1	,	,	PUNCT
ftr-355	263	2	96	96	NUM
ftr-355	263	3	-	-	SYM
ftr-355	263	4	92	92	NUM
ftr-355	263	5	(	(	PUNCT
ftr-355	263	6	1980	1980	NUM
ftr-355	263	7	)	)	PUNCT
ftr-355	263	8	;	;	PUNCT
ftr-355	263	9	see	see	VERB
ftr-355	263	10	also	also	ADV
ftr-355	263	11	edward	edward	PROPN
ftr-355	263	12	cowan	cowan	PROPN
ftr-355	263	13	,	,	PUNCT
ftr-355	263	14	committee	committee	NOUN
ftr-355	263	15	is	be	AUX
ftr-355	263	16	cool	cool	ADJ
ftr-355	263	17	to	to	PART
ftr-355	263	18	dividend	dividend	VERB
ftr-355	263	19	withholding	withholding	NOUN
ftr-355	263	20	tax	tax	NOUN
ftr-355	263	21	,	,	PUNCT
ftr-355	263	22	n.y	n.y	PROPN
ftr-355	263	23	.	.	PROPN
ftr-355	263	24	times	times	PROPN
ftr-355	263	25	,	,	PUNCT
ftr-355	263	26	apr	apr	PROPN
ftr-355	263	27	.	.	PROPN
ftr-355	263	28	30	30	NUM
ftr-355	263	29	,	,	PUNCT
ftr-355	263	30	1980	1980	NUM
ftr-355	263	31	.	.	PUNCT
ftr-355	264	1	54	54	NUM
ftr-355	264	2	.	.	PUNCT
ftr-355	265	1	the	the	DET
ftr-355	265	2	tax	tax	NOUN
ftr-355	265	3	equity	equity	NOUN
ftr-355	265	4	and	and	CCONJ
ftr-355	265	5	fiscal	fiscal	ADJ
ftr-355	265	6	responsibility	responsibility	NOUN
ftr-355	265	7	act	act	NOUN
ftr-355	265	8	of	of	ADP
ftr-355	265	9	1982	1982	NUM
ftr-355	265	10	[	[	X
ftr-355	265	11	hereinafter	hereinafter	NOUN
ftr-355	265	12	tefra	tefra	VERB
ftr-355	265	13	]	]	PUNCT
ftr-355	265	14	§	§	PROPN
ftr-355	265	15	301	301	NUM
ftr-355	265	16	,	,	PUNCT
ftr-355	265	17	pub	pub	NOUN
ftr-355	265	18	.	.	PUNCT
ftr-355	266	1	l.	l.	PROPN
ftr-355	266	2	no	no	INTJ
ftr-355	266	3	.	.	PROPN
ftr-355	267	1	97	97	NUM
ftr-355	267	2	-	-	SYM
ftr-355	267	3	248	248	NUM
ftr-355	267	4	,	,	PUNCT
ftr-355	267	5	96	96	NUM
ftr-355	267	6	stat	stat	NOUN
ftr-355	267	7	.	.	PUNCT
ftr-355	268	1	324	324	NUM
ftr-355	268	2	.	.	X
ftr-355	269	1	55	55	NUM
ftr-355	269	2	.	.	PUNCT
ftr-355	270	1	see	see	VERB
ftr-355	270	2	scholz	scholz	NOUN
ftr-355	270	3	,	,	PUNCT
ftr-355	270	4	supra	supra	PROPN
ftr-355	270	5	note	note	NOUN
ftr-355	270	6	48	48	NUM
ftr-355	270	7	,	,	PUNCT
ftr-355	270	8	at	at	ADP
ftr-355	270	9	22	22	NUM
ftr-355	270	10	.	.	PUNCT
ftr-355	271	1	56	56	NUM
ftr-355	271	2	.	.	X
ftr-355	271	3	see	see	VERB
ftr-355	271	4	twight	twight	NOUN
ftr-355	271	5	,	,	PUNCT
ftr-355	271	6	supra	supra	PROPN
ftr-355	271	7	note	note	NOUN
ftr-355	271	8	31	31	NUM
ftr-355	271	9	,	,	PUNCT
ftr-355	271	10	at	at	ADP
ftr-355	271	11	389	389	NUM
ftr-355	271	12	.	.	PUNCT
ftr-355	272	1	florida	florida	PROPN
ftr-355	272	2	tax	tax	PROPN
ftr-355	272	3	review	review	NOUN
ftr-355	272	4	impose	impose	VERB
ftr-355	272	5	undue	undue	ADJ
ftr-355	272	6	hardship	hardship	NOUN
ftr-355	272	7	on	on	ADP
ftr-355	272	8	elderly	elderly	ADJ
ftr-355	272	9	or	or	CCONJ
ftr-355	272	10	low	low	ADJ
ftr-355	272	11	income	income	NOUN
ftr-355	272	12	individuals	individual	NOUN
ftr-355	272	13	,	,	PUNCT
ftr-355	272	14	and	and	CCONJ
ftr-355	272	15	small	small	ADJ
ftr-355	272	16	savers	saver	NOUN
ftr-355	272	17	;	;	PUNCT
ftr-355	272	18	congress	congress	PROPN
ftr-355	272	19	responded	respond	VERB
ftr-355	272	20	by	by	ADP
ftr-355	272	21	exempting	exempt	VERB
ftr-355	272	22	these	these	DET
ftr-355	272	23	payments	payment	NOUN
ftr-355	272	24	from	from	ADP
ftr-355	272	25	the	the	DET
ftr-355	272	26	new	new	ADJ
ftr-355	272	27	law	law	NOUN
ftr-355	272	28	.	.	PUNCT
ftr-355	273	1	banks	bank	NOUN
ftr-355	273	2	and	and	CCONJ
ftr-355	273	3	corporations	corporation	NOUN
ftr-355	273	4	also	also	ADV
ftr-355	273	5	complained	complain	VERB
ftr-355	273	6	that	that	SCONJ
ftr-355	273	7	withholding	withholding	NOUN
ftr-355	273	8	would	would	AUX
ftr-355	273	9	unfairly	unfairly	ADV
ftr-355	273	10	shift	shift	VERB
ftr-355	273	11	the	the	DET
ftr-355	273	12	cost	cost	NOUN
ftr-355	273	13	of	of	ADP
ftr-355	273	14	.collecting	.collecte	VERB
ftr-355	273	15	the	the	DET
ftr-355	273	16	tax	tax	NOUN
ftr-355	273	17	from	from	ADP
ftr-355	273	18	the	the	DET
ftr-355	273	19	government	government	NOUN
ftr-355	273	20	to	to	ADP
ftr-355	273	21	them	they	PRON
ftr-355	273	22	;	;	PUNCT
ftr-355	273	23	again	again	ADV
ftr-355	273	24	,	,	PUNCT
ftr-355	273	25	congress	congress	PROPN
ftr-355	273	26	accommodated	accommodate	VERB
ftr-355	273	27	them	they	PRON
ftr-355	273	28	by	by	ADP
ftr-355	273	29	allowing	allow	VERB
ftr-355	273	30	them	they	PRON
ftr-355	273	31	to	to	PART
ftr-355	273	32	invest	invest	VERB
ftr-355	273	33	the	the	DET
ftr-355	273	34	withheld	withhold	VERB
ftr-355	273	35	amounts	amount	NOUN
ftr-355	273	36	for	for	ADP
ftr-355	273	37	30	30	NUM
ftr-355	273	38	days	day	NOUN
ftr-355	273	39	before	before	ADP
ftr-355	273	40	remittance	remittance	NOUN
ftr-355	273	41	to	to	ADP
ftr-355	273	42	the	the	DET
ftr-355	273	43	government.5	government.5	PROPN
ftr-355	273	44	8	8	NUM
ftr-355	273	45	finally	finally	ADV
ftr-355	273	46	,	,	PUNCT
ftr-355	273	47	in	in	ADP
ftr-355	273	48	desperation	desperation	NOUN
ftr-355	273	49	,	,	PUNCT
ftr-355	273	50	the	the	DET
ftr-355	273	51	financial	financial	ADJ
ftr-355	273	52	services	service	NOUN
ftr-355	273	53	industry	industry	NOUN
ftr-355	273	54	managed	manage	VERB
ftr-355	273	55	to	to	PART
ftr-355	273	56	procure	procure	VERB
ftr-355	273	57	a	a	DET
ftr-355	273	58	six	six	NUM
ftr-355	273	59	month	month	NOUN
ftr-355	273	60	delay	delay	NOUN
ftr-355	273	61	in	in	ADP
ftr-355	273	62	the	the	DET
ftr-355	273	63	start	start	NOUN
ftr-355	273	64	of	of	ADP
ftr-355	273	65	the	the	DET
ftr-355	273	66	new	new	ADJ
ftr-355	273	67	law	law	NOUN
ftr-355	273	68	,	,	PUNCT
ftr-355	273	69	until	until	ADP
ftr-355	273	70	july	july	PROPN
ftr-355	273	71	1	1	NUM
ftr-355	273	72	,	,	PUNCT
ftr-355	273	73	1983	1983	NUM
ftr-355	273	74	,	,	PUNCT
ftr-355	273	75	pleading	plead	VERB
ftr-355	273	76	that	that	SCONJ
ftr-355	273	77	they	they	PRON
ftr-355	273	78	needed	need	VERB
ftr-355	273	79	more	more	ADJ
ftr-355	273	80	time	time	NOUN
ftr-355	273	81	to	to	PART
ftr-355	273	82	implement	implement	VERB
ftr-355	273	83	withholding	withholding	NOUN
ftr-355	273	84	.	.	PUNCT
ftr-355	274	1	instead	instead	ADV
ftr-355	274	2	,	,	PUNCT
ftr-355	274	3	they	they	PRON
ftr-355	274	4	used	use	VERB
ftr-355	274	5	the	the	DET
ftr-355	274	6	extra	extra	ADJ
ftr-355	274	7	time	time	NOUN
ftr-355	274	8	to	to	PART
ftr-355	274	9	launch	launch	VERB
ftr-355	274	10	a	a	DET
ftr-355	274	11	national	national	ADJ
ftr-355	274	12	campaign	campaign	NOUN
ftr-355	274	13	for	for	ADP
ftr-355	274	14	the	the	DET
ftr-355	274	15	repeal	repeal	NOUN
ftr-355	274	16	of	of	ADP
ftr-355	274	17	the	the	DET
ftr-355	274	18	law	law	NOUN
ftr-355	274	19	.	.	PUNCT
ftr-355	275	1	according	accord	VERB
ftr-355	275	2	to	to	ADP
ftr-355	275	3	a	a	DET
ftr-355	275	4	report	report	NOUN
ftr-355	275	5	prepared	prepare	VERB
ftr-355	275	6	by	by	ADP
ftr-355	275	7	the	the	DET
ftr-355	275	8	u.s	u.s	PROPN
ftr-355	275	9	.	.	PROPN
ftr-355	275	10	house	house	PROPN
ftr-355	275	11	of	of	ADP
ftr-355	275	12	representatives	representatives	PROPN
ftr-355	275	13	democratic	democratic	ADJ
ftr-355	275	14	study	study	NOUN
ftr-355	275	15	group	group	NOUN
ftr-355	275	16	,	,	PUNCT
ftr-355	275	17	banks	bank	NOUN
ftr-355	275	18	included	include	VERB
ftr-355	275	19	inserts	insert	NOUN
ftr-355	275	20	in	in	ADP
ftr-355	275	21	the	the	DET
ftr-355	275	22	year	year	NOUN
ftr-355	275	23	-	-	PUNCT
ftr-355	275	24	end	end	NOUN
ftr-355	275	25	statements	statement	NOUN
ftr-355	275	26	mailed	mail	VERB
ftr-355	275	27	to	to	ADP
ftr-355	275	28	millions	million	NOUN
ftr-355	275	29	of	of	ADP
ftr-355	275	30	depositors	depositor	NOUN
ftr-355	275	31	,	,	PUNCT
ftr-355	275	32	telling	tell	VERB
ftr-355	275	33	them	they	PRON
ftr-355	275	34	that	that	SCONJ
ftr-355	275	35	"	"	PUNCT
ftr-355	275	36	10	10	NUM
ftr-355	275	37	%	%	NOUN
ftr-355	275	38	of	of	ADP
ftr-355	275	39	your	your	PRON
ftr-355	275	40	savings	saving	NOUN
ftr-355	275	41	is	be	AUX
ftr-355	275	42	going	go	VERB
ftr-355	275	43	to	to	PART
ftr-355	275	44	disappear	disappear	VERB
ftr-355	275	45	"	"	PUNCT
ftr-355	275	46	because	because	SCONJ
ftr-355	275	47	of	of	ADP
ftr-355	275	48	the	the	DET
ftr-355	275	49	withholding	withholding	NOUN
ftr-355	275	50	law	law	NOUN
ftr-355	275	51	,	,	PUNCT
ftr-355	275	52	and	and	CCONJ
ftr-355	275	53	that	that	SCONJ
ftr-355	275	54	"	"	PUNCT
ftr-355	275	55	the	the	DET
ftr-355	275	56	government	government	NOUN
ftr-355	275	57	is	be	AUX
ftr-355	275	58	going	go	VERB
ftr-355	275	59	to	to	PART
ftr-355	275	60	loot	loot	VERB
ftr-355	275	61	your	your	PRON
ftr-355	275	62	savings	saving	NOUN
ftr-355	275	63	.	.	PUNCT
ftr-355	275	64	"	"	PUNCT
ftr-355	276	1	bank	bank	NOUN
ftr-355	276	2	statements	statement	NOUN
ftr-355	276	3	also	also	ADV
ftr-355	276	4	included	include	VERB
ftr-355	276	5	form	form	NOUN
ftr-355	276	6	letters	letter	NOUN
ftr-355	276	7	and	and	CCONJ
ftr-355	276	8	postcards	postcard	NOUN
ftr-355	276	9	for	for	SCONJ
ftr-355	276	10	customers	customer	NOUN
ftr-355	276	11	to	to	PART
ftr-355	276	12	mail	mail	VERB
ftr-355	276	13	to	to	ADP
ftr-355	276	14	members	member	NOUN
ftr-355	276	15	of	of	ADP
ftr-355	276	16	congress	congress	PROPN
ftr-355	276	17	urging	urge	VERB
ftr-355	276	18	repeal	repeal	NOUN
ftr-355	276	19	of	of	ADP
ftr-355	276	20	the	the	DET
ftr-355	276	21	law	law	NOUN
ftr-355	276	22	.	.	PUNCT
ftr-355	277	1	measured	measure	VERB
ftr-355	277	2	by	by	ADP
ftr-355	277	3	the	the	DET
ftr-355	277	4	amount	amount	NOUN
ftr-355	277	5	of	of	ADP
ftr-355	277	6	"	"	PUNCT
ftr-355	277	7	protest	protest	NOUN
ftr-355	277	8	mail	mail	NOUN
ftr-355	277	9	"	"	PUNCT
ftr-355	277	10	congress	congress	PROPN
ftr-355	277	11	received	receive	VERB
ftr-355	277	12	,	,	PUNCT
ftr-355	277	13	interest	interest	NOUN
ftr-355	277	14	and	and	CCONJ
ftr-355	277	15	dividend	dividend	NOUN
ftr-355	277	16	withholding	withholding	NOUN
ftr-355	277	17	was	be	AUX
ftr-355	277	18	more	more	ADV
ftr-355	277	19	unpopular	unpopular	ADJ
ftr-355	277	20	than	than	ADP
ftr-355	277	21	the	the	DET
ftr-355	277	22	vietnam	vietnam	PROPN
ftr-355	277	23	war.59	war.59	VERB
ftr-355	278	1	the	the	DET
ftr-355	278	2	financial	financial	ADJ
ftr-355	278	3	services	service	NOUN
ftr-355	278	4	industry	industry	NOUN
ftr-355	278	5	prevailed	prevail	VERB
ftr-355	278	6	,	,	PUNCT
ftr-355	278	7	and	and	CCONJ
ftr-355	278	8	in	in	ADP
ftr-355	278	9	1983	1983	NUM
ftr-355	278	10	,	,	PUNCT
ftr-355	278	11	dividend	dividend	NOUN
ftr-355	278	12	and	and	CCONJ
ftr-355	278	13	interest	interest	NOUN
ftr-355	278	14	withholding	withholding	NOUN
ftr-355	278	15	was	be	AUX
ftr-355	278	16	repealed	repeal	VERB
ftr-355	278	17	retroactively	retroactively	ADV
ftr-355	278	18	without	without	ADP
ftr-355	278	19	ever	ever	ADV
ftr-355	278	20	having	having	AUX
ftr-355	278	21	taken	take	VERB
ftr-355	278	22	effect.60	effect.60	PROPN
ftr-355	278	23	the	the	DET
ftr-355	278	24	industry	industry	NOUN
ftr-355	278	25	's	's	PART
ftr-355	278	26	victory	victory	NOUN
ftr-355	278	27	was	be	AUX
ftr-355	278	28	decried	decry	VERB
ftr-355	278	29	by	by	ADP
ftr-355	278	30	treasury	treasury	PROPN
ftr-355	278	31	officials	official	NOUN
ftr-355	278	32	,	,	PUNCT
ftr-355	278	33	members	member	NOUN
ftr-355	278	34	of	of	ADP
ftr-355	278	35	the	the	DET
ftr-355	278	36	tax	tax	NOUN
ftr-355	278	37	bar	bar	NOUN
ftr-355	278	38	,	,	PUNCT
ftr-355	278	39	and	and	CCONJ
ftr-355	278	40	commentators	commentator	NOUN
ftr-355	278	41	as	as	ADP
ftr-355	278	42	a	a	DET
ftr-355	278	43	historic	historic	ADJ
ftr-355	278	44	low	low	ADJ
ftr-355	278	45	point	point	NOUN
ftr-355	278	46	in	in	ADP
ftr-355	278	47	the	the	DET
ftr-355	278	48	precedence	precedence	NOUN
ftr-355	278	49	of	of	ADP
ftr-355	278	50	special	special	ADJ
ftr-355	278	51	interests	interest	NOUN
ftr-355	278	52	over	over	ADP
ftr-355	278	53	the	the	DET
ftr-355	278	54	common	common	ADJ
ftr-355	278	55	good	good	NOUN
ftr-355	278	56	.	.	PUNCT
ftr-355	279	1	withholding	withholding	NOUN
ftr-355	279	2	,	,	PUNCT
ftr-355	279	3	used	use	VERB
ftr-355	279	4	continuously	continuously	ADV
ftr-355	279	5	and	and	CCONJ
ftr-355	279	6	highly	highly	ADV
ftr-355	279	7	successfully	successfully	ADV
ftr-355	279	8	to	to	PART
ftr-355	279	9	collect	collect	VERB
ftr-355	279	10	taxes	taxis	NOUN
ftr-355	279	11	on	on	ADP
ftr-355	279	12	income	income	NOUN
ftr-355	279	13	from	from	ADP
ftr-355	279	14	labor	labor	NOUN
ftr-355	279	15	since	since	SCONJ
ftr-355	279	16	1942	1942	NUM
ftr-355	279	17	,	,	PUNCT
ftr-355	279	18	has	have	AUX
ftr-355	279	19	never	never	ADV
ftr-355	279	20	been	be	AUX
ftr-355	279	21	used	use	VERB
ftr-355	279	22	to	to	PART
ftr-355	279	23	collect	collect	VERB
ftr-355	279	24	taxes	taxis	NOUN
ftr-355	279	25	on	on	ADP
ftr-355	279	26	income	income	NOUN
ftr-355	279	27	from	from	ADP
ftr-355	279	28	capital.62	capital.62	PROPN
ftr-355	279	29	57	57	NUM
ftr-355	279	30	.	.	PUNCT
ftr-355	280	1	tefra	tefra	PROPN
ftr-355	280	2	§	§	PROPN
ftr-355	280	3	301	301	NUM
ftr-355	280	4	.	.	PUNCT
ftr-355	281	1	see	see	VERB
ftr-355	281	2	michael	michael	PROPN
ftr-355	281	3	h.	h.	PROPN
ftr-355	281	4	hoeflich	hoeflich	PROPN
ftr-355	281	5	,	,	PUNCT
ftr-355	281	6	withholding	withhold	VERB
ftr-355	281	7	at	at	ADP
ftr-355	281	8	source	source	NOUN
ftr-355	281	9	on	on	ADP
ftr-355	281	10	non	non	ADJ
ftr-355	281	11	-	-	ADJ
ftr-355	281	12	wage	wage	ADJ
ftr-355	281	13	income	income	NOUN
ftr-355	281	14	:	:	PUNCT
ftr-355	281	15	a	a	DET
ftr-355	281	16	brief	brief	ADJ
ftr-355	281	17	historical	historical	ADJ
ftr-355	281	18	excursus	excursus	NOUN
ftr-355	281	19	,	,	PUNCT
ftr-355	281	20	19	19	NUM
ftr-355	281	21	tax	tax	NOUN
ftr-355	281	22	notes	note	NOUN
ftr-355	281	23	678	678	NUM
ftr-355	281	24	,	,	PUNCT
ftr-355	281	25	679	679	NUM
ftr-355	281	26	(	(	PUNCT
ftr-355	281	27	may	may	PROPN
ftr-355	281	28	23	23	NUM
ftr-355	281	29	,	,	PUNCT
ftr-355	281	30	1982	1982	NUM
ftr-355	281	31	)	)	PUNCT
ftr-355	281	32	.	.	PUNCT
ftr-355	282	1	58	58	NUM
ftr-355	282	2	.	.	PUNCT
ftr-355	283	1	i	i	PRON
ftr-355	283	2	d.	d.	PROPN
ftr-355	283	3	59	59	NUM
ftr-355	283	4	.	.	PUNCT
ftr-355	284	1	see	see	VERB
ftr-355	284	2	h.r	h.r	PROPN
ftr-355	284	3	.	.	PROPN
ftr-355	284	4	rep	rep	PROPN
ftr-355	284	5	.	.	PROPN
ftr-355	284	6	no	no	INTJ
ftr-355	284	7	.	.	NOUN
ftr-355	285	1	98	98	NUM
ftr-355	285	2	-	-	SYM
ftr-355	285	3	7	7	NUM
ftr-355	285	4	,	,	PUNCT
ftr-355	285	5	special	special	ADJ
ftr-355	285	6	report	report	NOUN
ftr-355	285	7	,	,	PUNCT
ftr-355	285	8	u.s	u.s	PROPN
ftr-355	285	9	.	.	PROPN
ftr-355	285	10	house	house	PROPN
ftr-355	285	11	of	of	ADP
ftr-355	285	12	representatives	representatives	PROPN
ftr-355	285	13	democratic	democratic	ADJ
ftr-355	285	14	study	study	NOUN
ftr-355	285	15	group	group	NOUN
ftr-355	285	16	(	(	PUNCT
ftr-355	285	17	1983	1983	NUM
ftr-355	285	18	)	)	PUNCT
ftr-355	285	19	.	.	PUNCT
ftr-355	286	1	60	60	NUM
ftr-355	286	2	.	.	PUNCT
ftr-355	287	1	interest	interest	NOUN
ftr-355	287	2	and	and	CCONJ
ftr-355	287	3	dividend	dividend	NOUN
ftr-355	287	4	tax	tax	NOUN
ftr-355	287	5	compliance	compliance	NOUN
ftr-355	287	6	act	act	NOUN
ftr-355	287	7	of	of	ADP
ftr-355	287	8	1983	1983	NUM
ftr-355	287	9	§	§	PROPN
ftr-355	287	10	102(a	102(a	PROPN
ftr-355	287	11	)	)	PUNCT
ftr-355	287	12	,	,	PUNCT
ftr-355	287	13	pub	pub	NOUN
ftr-355	287	14	.	.	PUNCT
ftr-355	288	1	l.	l.	PROPN
ftr-355	288	2	no	no	INTJ
ftr-355	288	3	.	.	PROPN
ftr-355	289	1	98	98	NUM
ftr-355	289	2	-	-	SYM
ftr-355	289	3	67	67	NUM
ftr-355	289	4	,	,	PUNCT
ftr-355	289	5	97	97	NUM
ftr-355	289	6	stat	stat	NOUN
ftr-355	289	7	.	.	PUNCT
ftr-355	290	1	369	369	NUM
ftr-355	290	2	.	.	PUNCT
ftr-355	291	1	see	see	VERB
ftr-355	291	2	generally	generally	ADV
ftr-355	291	3	hoeflich	hoeflich	ADJ
ftr-355	291	4	,	,	PUNCT
ftr-355	291	5	supra	supra	PROPN
ftr-355	291	6	note	note	PROPN
ftr-355	291	7	57	57	NUM
ftr-355	291	8	(	(	PUNCT
ftr-355	291	9	noting	note	VERB
ftr-355	291	10	the	the	DET
ftr-355	291	11	parallels	parallel	NOUN
ftr-355	291	12	between	between	ADP
ftr-355	291	13	the	the	DET
ftr-355	291	14	tefra	tefra	NOUN
ftr-355	291	15	and	and	CCONJ
ftr-355	291	16	the	the	DET
ftr-355	291	17	1917	1917	NUM
ftr-355	291	18	repeal	repeal	NOUN
ftr-355	291	19	of	of	ADP
ftr-355	291	20	withholding	withholding	NOUN
ftr-355	291	21	)	)	PUNCT
ftr-355	291	22	.	.	PUNCT
ftr-355	292	1	61	61	NUM
ftr-355	292	2	.	.	PUNCT
ftr-355	293	1	see	see	VERB
ftr-355	293	2	federal	federal	ADJ
ftr-355	293	3	bar	bar	PROPN
ftr-355	293	4	association	association	NOUN
ftr-355	293	5	's	's	PART
ftr-355	293	6	section	section	NOUN
ftr-355	293	7	of	of	ADP
ftr-355	293	8	taxation	taxation	NOUN
ftr-355	293	9	,	,	PUNCT
ftr-355	293	10	the	the	DET
ftr-355	293	11	condition	condition	NOUN
ftr-355	293	12	of	of	ADP
ftr-355	293	13	the	the	DET
ftr-355	293	14	tax	tax	NOUN
ftr-355	293	15	legislative	legislative	ADJ
ftr-355	293	16	process	process	NOUN
ftr-355	293	17	,	,	PUNCT
ftr-355	293	18	39	39	NUM
ftr-355	293	19	tax	tax	NOUN
ftr-355	293	20	notes	note	NOUN
ftr-355	293	21	1581	1581	NUM
ftr-355	293	22	,	,	PUNCT
ftr-355	293	23	1590	1590	NUM
ftr-355	293	24	(	(	PUNCT
ftr-355	293	25	june	june	PROPN
ftr-355	293	26	27	27	NUM
ftr-355	293	27	,	,	PUNCT
ftr-355	293	28	1988	1988	NUM
ftr-355	293	29	)	)	PUNCT
ftr-355	293	30	(	(	PUNCT
ftr-355	293	31	'	'	PUNCT
ftr-355	293	32	grassroots	grassroot	NOUN
ftr-355	293	33	'	'	PART
ftr-355	293	34	lobbying	lobbying	NOUN
ftr-355	293	35	regarding	regard	VERB
ftr-355	293	36	tefra	tefra	ADJ
ftr-355	293	37	interest	interest	NOUN
ftr-355	293	38	and	and	CCONJ
ftr-355	293	39	dividend	dividend	NOUN
ftr-355	293	40	withholding	withholding	NOUN
ftr-355	293	41	provision	provision	NOUN
ftr-355	293	42	was	be	AUX
ftr-355	293	43	inappropriate	inappropriate	ADJ
ftr-355	293	44	)	)	PUNCT
ftr-355	293	45	.	.	PUNCT
ftr-355	294	1	62	62	NUM
ftr-355	294	2	.	.	PUNCT
ftr-355	294	3	dividends	dividend	NOUN
ftr-355	294	4	and	and	CCONJ
ftr-355	294	5	interest	interest	NOUN
ftr-355	294	6	and	and	CCONJ
ftr-355	294	7	security	security	NOUN
ftr-355	294	8	sale	sale	NOUN
ftr-355	294	9	proceeds	proceed	NOUN
ftr-355	294	10	are	be	AUX
ftr-355	294	11	subject	subject	ADJ
ftr-355	294	12	to	to	ADP
ftr-355	294	13	backup	backup	ADJ
ftr-355	294	14	withholding	withholding	NOUN
ftr-355	294	15	in	in	ADP
ftr-355	294	16	cases	case	NOUN
ftr-355	294	17	where	where	SCONJ
ftr-355	294	18	taxpayers	taxpayer	NOUN
ftr-355	294	19	fail	fail	VERB
ftr-355	294	20	to	to	PART
ftr-355	294	21	provide	provide	VERB
ftr-355	294	22	taxpayer	taxpayer	NOUN
ftr-355	294	23	identification	identification	NOUN
ftr-355	294	24	information	information	NOUN
ftr-355	294	25	.	.	PUNCT
ftr-355	295	1	irc	irc	PROPN
ftr-355	295	2	§	§	PROPN
ftr-355	295	3	3406	3406	NUM
ftr-355	295	4	.	.	PUNCT
ftr-355	296	1	however	however	ADV
ftr-355	296	2	,	,	PUNCT
ftr-355	296	3	unlike	unlike	ADP
ftr-355	296	4	wage	wage	NOUN
ftr-355	296	5	withholding	withholding	NOUN
ftr-355	296	6	,	,	PUNCT
ftr-355	296	7	backup	backup	ADJ
ftr-355	296	8	withholding	withholding	NOUN
ftr-355	296	9	can	can	AUX
ftr-355	296	10	be	be	AUX
ftr-355	296	11	avoided	avoid	VERB
ftr-355	296	12	by	by	ADP
ftr-355	296	13	providing	provide	VERB
ftr-355	296	14	the	the	DET
ftr-355	296	15	required	require	VERB
ftr-355	296	16	information	information	NOUN
ftr-355	296	17	.	.	PUNCT
ftr-355	297	1	326	326	NUM
ftr-355	298	1	[	[	X
ftr-355	298	2	vol	vol	NOUN
ftr-355	298	3	.	.	PUNCT
ftr-355	299	1	10:3	10:3	NUM
ftr-355	299	2	2010	2010	NUM
ftr-355	299	3	]	]	PUNCT
ftr-355	299	4	investment	investment	NOUN
ftr-355	299	5	income	income	NOUN
ftr-355	299	6	withholding	withhold	VERB
ftr-355	299	7	in	in	ADP
ftr-355	299	8	the	the	DET
ftr-355	299	9	united	united	PROPN
ftr-355	299	10	states	states	PROPN
ftr-355	299	11	and	and	CCONJ
ftr-355	299	12	germany	germany	PROPN
ftr-355	299	13	327	327	NUM
ftr-355	299	14	iv	iv	NOUN
ftr-355	299	15	.	.	PUNCT
ftr-355	300	1	germany	germany	PROPN
ftr-355	300	2	's	's	PART
ftr-355	300	3	withholding	withholding	NOUN
ftr-355	300	4	experience	experience	NOUN
ftr-355	300	5	a.	a.	NOUN
ftr-355	300	6	constitutional	constitutional	ADJ
ftr-355	300	7	limits	limit	NOUN
ftr-355	300	8	on	on	ADP
ftr-355	300	9	tax	tax	NOUN
ftr-355	300	10	legislation	legislation	NOUN
ftr-355	300	11	:	:	PUNCT
ftr-355	300	12	background	background	PROPN
ftr-355	300	13	germany	germany	PROPN
ftr-355	300	14	's	's	PART
ftr-355	300	15	experience	experience	NOUN
ftr-355	300	16	with	with	ADP
ftr-355	300	17	disparate	disparate	ADJ
ftr-355	300	18	enforcement	enforcement	NOUN
ftr-355	300	19	of	of	ADP
ftr-355	300	20	its	its	PRON
ftr-355	300	21	tax	tax	NOUN
ftr-355	300	22	laws	law	NOUN
ftr-355	300	23	presents	present	VERB
ftr-355	300	24	a	a	DET
ftr-355	300	25	vivid	vivid	ADJ
ftr-355	300	26	contrast	contrast	NOUN
ftr-355	300	27	to	to	ADP
ftr-355	300	28	that	that	PRON
ftr-355	300	29	of	of	ADP
ftr-355	300	30	the	the	DET
ftr-355	300	31	united	united	PROPN
ftr-355	300	32	states	states	PROPN
ftr-355	300	33	,	,	PUNCT
ftr-355	300	34	most	most	ADV
ftr-355	300	35	importantly	importantly	ADV
ftr-355	300	36	because	because	SCONJ
ftr-355	300	37	of	of	ADP
ftr-355	300	38	the	the	DET
ftr-355	300	39	german	german	ADJ
ftr-355	300	40	federal	federal	ADJ
ftr-355	300	41	constitutional	constitutional	ADJ
ftr-355	300	42	court	court	NOUN
ftr-355	300	43	's	's	PART
ftr-355	300	44	interpretation	interpretation	NOUN
ftr-355	300	45	of	of	ADP
ftr-355	300	46	germany	germany	PROPN
ftr-355	300	47	's	's	PART
ftr-355	300	48	basic	basic	ADJ
ftr-355	300	49	law	law	NOUN
ftr-355	300	50	.	.	PUNCT
ftr-355	301	1	as	as	SCONJ
ftr-355	301	2	professor	professor	NOUN
ftr-355	301	3	ordower	ordower	NOUN
ftr-355	301	4	demonstrates	demonstrate	VERB
ftr-355	301	5	in	in	ADP
ftr-355	301	6	his	his	PRON
ftr-355	301	7	authoritative	authoritative	ADJ
ftr-355	301	8	article	article	NOUN
ftr-355	301	9	,	,	PUNCT
ftr-355	301	10	the	the	DET
ftr-355	301	11	constitutional	constitutional	ADJ
ftr-355	301	12	court	court	NOUN
ftr-355	301	13	is	be	AUX
ftr-355	301	14	much	much	ADV
ftr-355	301	15	more	more	ADV
ftr-355	301	16	inclined	inclined	ADJ
ftr-355	301	17	than	than	ADP
ftr-355	301	18	the	the	DET
ftr-355	301	19	u.s	u.s	PROPN
ftr-355	301	20	.	.	PROPN
ftr-355	301	21	supreme	supreme	PROPN
ftr-355	301	22	court	court	PROPN
ftr-355	301	23	to	to	PART
ftr-355	301	24	invoke	invoke	VERB
ftr-355	301	25	constitutional	constitutional	ADJ
ftr-355	301	26	equality	equality	NOUN
ftr-355	301	27	principles	principle	NOUN
ftr-355	301	28	to	to	PART
ftr-355	301	29	limit	limit	VERB
ftr-355	301	30	and	and	CCONJ
ftr-355	301	31	shape	shape	VERB
ftr-355	301	32	tax	tax	NOUN
ftr-355	301	33	laws.63	laws.63	NOUN
ftr-355	301	34	thus	thus	ADV
ftr-355	301	35	,	,	PUNCT
ftr-355	301	36	for	for	ADP
ftr-355	301	37	example	example	NOUN
ftr-355	301	38	,	,	PUNCT
ftr-355	301	39	the	the	DET
ftr-355	301	40	constitutional	constitutional	ADJ
ftr-355	301	41	court	court	NOUN
ftr-355	301	42	has	have	AUX
ftr-355	301	43	interpreted	interpret	VERB
ftr-355	301	44	the	the	DET
ftr-355	301	45	general	general	ADJ
ftr-355	301	46	equality	equality	NOUN
ftr-355	301	47	clause	clause	NOUN
ftr-355	301	48	of	of	ADP
ftr-355	301	49	the	the	DET
ftr-355	301	50	basic	basic	ADJ
ftr-355	301	51	law	law	NOUN
ftr-355	301	52	,	,	PUNCT
ftr-355	301	53	"	"	PUNCT
ftr-355	301	54	in	in	ADP
ftr-355	301	55	conjunction	conjunction	NOUN
ftr-355	301	56	with	with	ADP
ftr-355	301	57	the	the	DET
ftr-355	301	58	constitutional	constitutional	ADJ
ftr-355	301	59	protection	protection	NOUN
ftr-355	301	60	of	of	ADP
ftr-355	301	61	the	the	DET
ftr-355	301	62	family,6s	family,6s	NOUN
ftr-355	301	63	to	to	PART
ftr-355	301	64	require	require	VERB
ftr-355	301	65	that	that	SCONJ
ftr-355	301	66	a	a	DET
ftr-355	301	67	subsistence	subsistence	NOUN
ftr-355	301	68	63	63	NUM
ftr-355	301	69	.	.	PUNCT
ftr-355	302	1	see	see	VERB
ftr-355	302	2	henry	henry	PROPN
ftr-355	302	3	ordower	ordower	PROPN
ftr-355	302	4	,	,	PUNCT
ftr-355	302	5	horizontal	horizontal	ADJ
ftr-355	302	6	and	and	CCONJ
ftr-355	302	7	vertical	vertical	ADJ
ftr-355	302	8	equity	equity	NOUN
ftr-355	302	9	in	in	ADP
ftr-355	302	10	taxation	taxation	NOUN
ftr-355	302	11	as	as	SCONJ
ftr-355	302	12	constitutional	constitutional	ADJ
ftr-355	302	13	principles	principle	NOUN
ftr-355	302	14	:	:	PUNCT
ftr-355	302	15	germany	germany	PROPN
ftr-355	302	16	and	and	CCONJ
ftr-355	302	17	the	the	DET
ftr-355	302	18	united	united	PROPN
ftr-355	302	19	states	states	PROPN
ftr-355	302	20	contrasted	contrast	VERB
ftr-355	302	21	,	,	PUNCT
ftr-355	302	22	7	7	NUM
ftr-355	302	23	fla	fla	NOUN
ftr-355	302	24	.	.	PUNCT
ftr-355	303	1	tax	tax	PROPN
ftr-355	303	2	rev	rev	PROPN
ftr-355	303	3	.	.	PROPN
ftr-355	303	4	259	259	NUM
ftr-355	303	5	,	,	PUNCT
ftr-355	303	6	259	259	NUM
ftr-355	303	7	-	-	SYM
ftr-355	303	8	335	335	NUM
ftr-355	303	9	(	(	PUNCT
ftr-355	303	10	2006	2006	NUM
ftr-355	303	11	)	)	PUNCT
ftr-355	303	12	;	;	PUNCT
ftr-355	303	13	see	see	VERB
ftr-355	303	14	also	also	ADV
ftr-355	303	15	hugh	hugh	PROPN
ftr-355	303	16	j.	j.	PROPN
ftr-355	303	17	ault	ault	PROPN
ftr-355	303	18	&	&	CCONJ
ftr-355	303	19	brian	brian	PROPN
ftr-355	303	20	j.	j.	PROPN
ftr-355	303	21	arnold	arnold	PROPN
ftr-355	303	22	,	,	PUNCT
ftr-355	303	23	comparative	comparative	ADJ
ftr-355	303	24	income	income	NOUN
ftr-355	303	25	taxation	taxation	NOUN
ftr-355	303	26	:	:	PUNCT
ftr-355	303	27	a	a	DET
ftr-355	303	28	structural	structural	ADJ
ftr-355	303	29	analysis	analysis	NOUN
ftr-355	303	30	54	54	NUM
ftr-355	303	31	(	(	PUNCT
ftr-355	303	32	2d	2d	NUM
ftr-355	303	33	ed	ed	NOUN
ftr-355	303	34	.	.	PUNCT
ftr-355	303	35	2004	2004	NUM
ftr-355	303	36	)	)	PUNCT
ftr-355	303	37	;	;	PUNCT
ftr-355	303	38	david	david	PROPN
ftr-355	303	39	p.	p.	PROPN
ftr-355	303	40	currie	currie	PROPN
ftr-355	303	41	,	,	PUNCT
ftr-355	303	42	the	the	DET
ftr-355	303	43	constitution	constitution	NOUN
ftr-355	303	44	of	of	ADP
ftr-355	303	45	the	the	DET
ftr-355	303	46	federal	federal	PROPN
ftr-355	303	47	republic	republic	PROPN
ftr-355	303	48	of	of	ADP
ftr-355	303	49	germany	germany	PROPN
ftr-355	303	50	52	52	NUM
ftr-355	303	51	-	-	SYM
ftr-355	303	52	60	60	NUM
ftr-355	303	53	(	(	PUNCT
ftr-355	303	54	1994	1994	NUM
ftr-355	303	55	)	)	PUNCT
ftr-355	303	56	;	;	PUNCT
ftr-355	303	57	gerald	gerald	PROPN
ftr-355	303	58	l.	l.	PROPN
ftr-355	303	59	neuman	neuman	PROPN
ftr-355	303	60	,	,	PUNCT
ftr-355	303	61	constitutional	constitutional	ADJ
ftr-355	303	62	equality	equality	NOUN
ftr-355	303	63	:	:	PUNCT
ftr-355	303	64	equal	equal	ADJ
ftr-355	303	65	protection	protection	NOUN
ftr-355	303	66	,	,	PUNCT
ftr-355	303	67	"	"	PUNCT
ftr-355	303	68	general	general	ADJ
ftr-355	303	69	equality	equality	NOUN
ftr-355	303	70	"	"	PUNCT
ftr-355	303	71	and	and	CCONJ
ftr-355	303	72	economic	economic	ADJ
ftr-355	303	73	discrimination	discrimination	NOUN
ftr-355	303	74	from	from	ADP
ftr-355	303	75	a	a	DET
ftr-355	303	76	u.s	u.s	PROPN
ftr-355	303	77	.	.	PROPN
ftr-355	303	78	perspective	perspective	PROPN
ftr-355	303	79	,	,	PUNCT
ftr-355	303	80	5	5	NUM
ftr-355	303	81	colum	colum	NOUN
ftr-355	303	82	.	.	PUNCT
ftr-355	304	1	j.	j.	PROPN
ftr-355	304	2	eur	eur	PROPN
ftr-355	304	3	.	.	PUNCT
ftr-355	305	1	l.	l.	PROPN
ftr-355	305	2	281	281	NUM
ftr-355	305	3	,	,	PUNCT
ftr-355	305	4	308	308	NUM
ftr-355	305	5	-	-	SYM
ftr-355	305	6	09	09	NUM
ftr-355	305	7	(	(	PUNCT
ftr-355	305	8	1999	1999	NUM
ftr-355	305	9	)	)	PUNCT
ftr-355	305	10	(	(	PUNCT
ftr-355	305	11	noting	note	VERB
ftr-355	305	12	that	that	SCONJ
ftr-355	305	13	the	the	DET
ftr-355	305	14	constitutional	constitutional	ADJ
ftr-355	305	15	court	court	NOUN
ftr-355	305	16	has	have	AUX
ftr-355	305	17	applied	apply	VERB
ftr-355	305	18	equality	equality	NOUN
ftr-355	305	19	principles	principle	NOUN
ftr-355	305	20	particularly	particularly	ADV
ftr-355	305	21	vigorously	vigorously	ADV
ftr-355	305	22	in	in	ADP
ftr-355	305	23	the	the	DET
ftr-355	305	24	context	context	NOUN
ftr-355	305	25	of	of	ADP
ftr-355	305	26	tax	tax	NOUN
ftr-355	305	27	laws	law	NOUN
ftr-355	305	28	)	)	PUNCT
ftr-355	305	29	.	.	PUNCT
ftr-355	306	1	cf	cf	NOUN
ftr-355	306	2	stephen	stephen	PROPN
ftr-355	306	3	w.	w.	PROPN
ftr-355	306	4	mazza	mazza	PROPN
ftr-355	306	5	&	&	CCONJ
ftr-355	306	6	tracy	tracy	PROPN
ftr-355	306	7	a.	a.	PROPN
ftr-355	306	8	kaye	kaye	PROPN
ftr-355	306	9	,	,	PUNCT
ftr-355	306	10	restricting	restrict	VERB
ftr-355	306	11	the	the	DET
ftr-355	306	12	legislative	legislative	ADJ
ftr-355	306	13	power	power	NOUN
ftr-355	306	14	to	to	PART
ftr-355	306	15	tax	tax	VERB
ftr-355	306	16	in	in	ADP
ftr-355	306	17	the	the	DET
ftr-355	306	18	united	united	PROPN
ftr-355	306	19	states	states	PROPN
ftr-355	306	20	,	,	PUNCT
ftr-355	306	21	54	54	NUM
ftr-355	306	22	am	am	NOUN
ftr-355	306	23	.	.	PUNCT
ftr-355	307	1	j.	j.	PROPN
ftr-355	307	2	comp	comp	PROPN
ftr-355	307	3	.	.	PUNCT
ftr-355	308	1	l.	l.	PROPN
ftr-355	308	2	641	641	NUM
ftr-355	308	3	,	,	PUNCT
ftr-355	308	4	641	641	NUM
ftr-355	308	5	-	-	SYM
ftr-355	308	6	670	670	NUM
ftr-355	308	7	(	(	PUNCT
ftr-355	308	8	2006	2006	NUM
ftr-355	308	9	)	)	PUNCT
ftr-355	309	1	(	(	PUNCT
ftr-355	309	2	describing	describe	VERB
ftr-355	309	3	potential	potential	ADJ
ftr-355	309	4	constitutional	constitutional	ADJ
ftr-355	309	5	challenges	challenge	NOUN
ftr-355	309	6	on	on	ADP
ftr-355	309	7	the	the	DET
ftr-355	309	8	legislative	legislative	ADJ
ftr-355	309	9	power	power	NOUN
ftr-355	309	10	to	to	PART
ftr-355	309	11	tax	tax	VERB
ftr-355	309	12	,	,	PUNCT
ftr-355	309	13	but	but	CCONJ
ftr-355	309	14	concluding	conclude	VERB
ftr-355	309	15	that	that	SCONJ
ftr-355	309	16	most	most	ADJ
ftr-355	309	17	challenges	challenge	NOUN
ftr-355	309	18	fail	fail	VERB
ftr-355	309	19	due	due	ADP
ftr-355	309	20	to	to	ADP
ftr-355	309	21	courts	court	NOUN
ftr-355	309	22	'	'	PART
ftr-355	309	23	extreme	extreme	ADJ
ftr-355	309	24	deference	deference	NOUN
ftr-355	309	25	to	to	ADP
ftr-355	309	26	the	the	DET
ftr-355	309	27	legislature	legislature	NOUN
ftr-355	309	28	on	on	ADP
ftr-355	309	29	tax	tax	NOUN
ftr-355	309	30	matters	matter	NOUN
ftr-355	309	31	)	)	PUNCT
ftr-355	309	32	.	.	PUNCT
ftr-355	310	1	64	64	NUM
ftr-355	310	2	.	.	PUNCT
ftr-355	311	1	article	article	NOUN
ftr-355	311	2	3	3	NUM
ftr-355	311	3	(	(	PUNCT
ftr-355	311	4	equality	equality	NOUN
ftr-355	311	5	before	before	ADP
ftr-355	311	6	the	the	DET
ftr-355	311	7	law	law	NOUN
ftr-355	311	8	)	)	PUNCT
ftr-355	311	9	(	(	PUNCT
ftr-355	311	10	1	1	X
ftr-355	311	11	)	)	PUNCT
ftr-355	311	12	all	all	DET
ftr-355	311	13	persons	person	NOUN
ftr-355	311	14	shall	shall	AUX
ftr-355	311	15	be	be	AUX
ftr-355	311	16	equal	equal	ADJ
ftr-355	311	17	before	before	ADP
ftr-355	311	18	the	the	DET
ftr-355	311	19	law	law	NOUN
ftr-355	311	20	.	.	PUNCT
ftr-355	312	1	(	(	PUNCT
ftr-355	312	2	2	2	X
ftr-355	312	3	)	)	PUNCT
ftr-355	312	4	men	man	NOUN
ftr-355	312	5	and	and	CCONJ
ftr-355	312	6	women	woman	NOUN
ftr-355	312	7	shall	shall	AUX
ftr-355	312	8	have	have	VERB
ftr-355	312	9	equal	equal	ADJ
ftr-355	312	10	rights	right	NOUN
ftr-355	312	11	.	.	PUNCT
ftr-355	313	1	the	the	DET
ftr-355	313	2	state	state	NOUN
ftr-355	313	3	shall	shall	AUX
ftr-355	313	4	promote	promote	VERB
ftr-355	313	5	the	the	DET
ftr-355	313	6	actual	actual	ADJ
ftr-355	313	7	implementation	implementation	NOUN
ftr-355	313	8	of	of	ADP
ftr-355	313	9	equal	equal	ADJ
ftr-355	313	10	rights	right	NOUN
ftr-355	313	11	for	for	ADP
ftr-355	313	12	women	woman	NOUN
ftr-355	313	13	and	and	CCONJ
ftr-355	313	14	men	man	NOUN
ftr-355	313	15	and	and	CCONJ
ftr-355	313	16	take	take	VERB
ftr-355	313	17	steps	step	NOUN
ftr-355	313	18	to	to	PART
ftr-355	313	19	eliminate	eliminate	VERB
ftr-355	313	20	disadvantages	disadvantage	NOUN
ftr-355	313	21	that	that	SCONJ
ftr-355	313	22	now	now	ADV
ftr-355	313	23	exist	exist	VERB
ftr-355	313	24	.	.	PUNCT
ftr-355	314	1	(	(	PUNCT
ftr-355	314	2	3	3	X
ftr-355	314	3	)	)	PUNCT
ftr-355	314	4	no	no	DET
ftr-355	314	5	person	person	NOUN
ftr-355	314	6	shall	shall	AUX
ftr-355	314	7	be	be	AUX
ftr-355	314	8	favored	favor	VERB
ftr-355	314	9	or	or	CCONJ
ftr-355	314	10	disfavored	disfavor	VERB
ftr-355	314	11	because	because	SCONJ
ftr-355	314	12	of	of	ADP
ftr-355	314	13	sex	sex	NOUN
ftr-355	314	14	,	,	PUNCT
ftr-355	314	15	parentage	parentage	NOUN
ftr-355	314	16	,	,	PUNCT
ftr-355	314	17	race	race	NOUN
ftr-355	314	18	,	,	PUNCT
ftr-355	314	19	language	language	NOUN
ftr-355	314	20	,	,	PUNCT
ftr-355	314	21	homeland	homeland	NOUN
ftr-355	314	22	and	and	CCONJ
ftr-355	314	23	origin	origin	NOUN
ftr-355	314	24	,	,	PUNCT
ftr-355	314	25	faith	faith	NOUN
ftr-355	314	26	,	,	PUNCT
ftr-355	314	27	or	or	CCONJ
ftr-355	314	28	religious	religious	ADJ
ftr-355	314	29	or	or	CCONJ
ftr-355	314	30	political	political	ADJ
ftr-355	314	31	opinions	opinion	NOUN
ftr-355	314	32	.	.	PUNCT
ftr-355	315	1	no	no	DET
ftr-355	315	2	person	person	NOUN
ftr-355	315	3	shall	shall	AUX
ftr-355	315	4	be	be	AUX
ftr-355	315	5	disfavored	disfavor	VERB
ftr-355	315	6	because	because	SCONJ
ftr-355	315	7	of	of	ADP
ftr-355	315	8	disability	disability	NOUN
ftr-355	315	9	.	.	PUNCT
ftr-355	316	1	65	65	NUM
ftr-355	316	2	.	.	PUNCT
ftr-355	317	1	i	i	PRON
ftr-355	317	2	d.	d.	PROPN
ftr-355	317	3	at	at	ADP
ftr-355	317	4	art	art	NOUN
ftr-355	317	5	.	.	PUNCT
ftr-355	318	1	6	6	NUM
ftr-355	318	2	(	(	PUNCT
ftr-355	318	3	marriage	marriage	NOUN
ftr-355	318	4	and	and	CCONJ
ftr-355	318	5	the	the	DET
ftr-355	318	6	family	family	NOUN
ftr-355	318	7	;	;	PUNCT
ftr-355	318	8	children	child	NOUN
ftr-355	318	9	born	bear	VERB
ftr-355	318	10	outside	outside	ADV
ftr-355	318	11	of	of	ADP
ftr-355	318	12	marriage	marriage	NOUN
ftr-355	318	13	)	)	PUNCT
ftr-355	318	14	(	(	PUNCT
ftr-355	318	15	1	1	X
ftr-355	318	16	)	)	PUNCT
ftr-355	318	17	marriage	marriage	NOUN
ftr-355	318	18	and	and	CCONJ
ftr-355	318	19	the	the	DET
ftr-355	318	20	family	family	NOUN
ftr-355	318	21	shall	shall	AUX
ftr-355	318	22	enjoy	enjoy	VERB
ftr-355	318	23	the	the	DET
ftr-355	318	24	special	special	ADJ
ftr-355	318	25	protection	protection	NOUN
ftr-355	318	26	of	of	ADP
ftr-355	318	27	the	the	DET
ftr-355	318	28	state	state	NOUN
ftr-355	318	29	.	.	PUNCT
ftr-355	319	1	(	(	PUNCT
ftr-355	319	2	2	2	X
ftr-355	319	3	)	)	PUNCT
ftr-355	319	4	the	the	DET
ftr-355	319	5	care	care	NOUN
ftr-355	319	6	and	and	CCONJ
ftr-355	319	7	upbringing	upbringing	NOUN
ftr-355	319	8	of	of	ADP
ftr-355	319	9	children	child	NOUN
ftr-355	319	10	is	be	AUX
ftr-355	319	11	the	the	DET
ftr-355	319	12	natural	natural	ADJ
ftr-355	319	13	right	right	NOUN
ftr-355	319	14	of	of	ADP
ftr-355	319	15	parents	parent	NOUN
ftr-355	319	16	and	and	CCONJ
ftr-355	319	17	a	a	DET
ftr-355	319	18	duty	duty	NOUN
ftr-355	319	19	primarily	primarily	ADV
ftr-355	319	20	incumbent	incumbent	ADJ
ftr-355	319	21	upon	upon	SCONJ
ftr-355	319	22	them	they	PRON
ftr-355	319	23	.	.	PUNCT
ftr-355	320	1	the	the	DET
ftr-355	320	2	state	state	NOUN
ftr-355	320	3	shall	shall	AUX
ftr-355	320	4	watch	watch	VERB
ftr-355	320	5	over	over	ADP
ftr-355	320	6	them	they	PRON
ftr-355	320	7	in	in	ADP
ftr-355	320	8	the	the	DET
ftr-355	320	9	performance	performance	NOUN
ftr-355	320	10	of	of	ADP
ftr-355	320	11	this	this	DET
ftr-355	320	12	duty	duty	NOUN
ftr-355	320	13	.	.	PUNCT
ftr-355	321	1	(	(	PUNCT
ftr-355	321	2	3	3	X
ftr-355	321	3	)	)	PUNCT
ftr-355	321	4	children	child	NOUN
ftr-355	321	5	may	may	AUX
ftr-355	321	6	be	be	AUX
ftr-355	321	7	separated	separate	VERB
ftr-355	321	8	from	from	ADP
ftr-355	321	9	their	their	PRON
ftr-355	321	10	families	family	NOUN
ftr-355	321	11	against	against	ADP
ftr-355	321	12	the	the	DET
ftr-355	321	13	will	will	NOUN
ftr-355	321	14	of	of	ADP
ftr-355	321	15	their	their	PRON
ftr-355	321	16	parents	parent	NOUN
ftr-355	321	17	or	or	CCONJ
ftr-355	321	18	guardians	guardian	NOUN
ftr-355	321	19	only	only	ADV
ftr-355	321	20	pursuant	pursuant	VERB
ftr-355	321	21	to	to	ADP
ftr-355	321	22	a	a	DET
ftr-355	321	23	law	law	NOUN
ftr-355	321	24	,	,	PUNCT
ftr-355	321	25	and	and	CCONJ
ftr-355	321	26	only	only	ADV
ftr-355	321	27	if	if	SCONJ
ftr-355	321	28	the	the	DET
ftr-355	321	29	parents	parent	NOUN
ftr-355	321	30	or	or	CCONJ
ftr-355	321	31	guardians	guardian	NOUN
ftr-355	321	32	fail	fail	VERB
ftr-355	321	33	in	in	ADP
ftr-355	321	34	their	their	PRON
ftr-355	321	35	duties	duty	NOUN
ftr-355	321	36	or	or	CCONJ
ftr-355	321	37	the	the	DET
ftr-355	321	38	children	child	NOUN
ftr-355	321	39	are	be	AUX
ftr-355	321	40	otherwise	otherwise	ADV
ftr-355	321	41	in	in	ADP
ftr-355	321	42	danger	danger	NOUN
ftr-355	321	43	of	of	ADP
ftr-355	321	44	serious	serious	ADJ
ftr-355	321	45	neglect	neglect	NOUN
ftr-355	321	46	.	.	PUNCT
ftr-355	322	1	florida	florida	PROPN
ftr-355	322	2	tax	tax	PROPN
ftr-355	322	3	review	review	PROPN
ftr-355	322	4	minimum	minimum	NOUN
ftr-355	322	5	be	be	AUX
ftr-355	322	6	exempt	exempt	ADJ
ftr-355	322	7	from	from	ADP
ftr-355	322	8	tax	tax	NOUN
ftr-355	322	9	,	,	PUNCT
ftr-355	322	10	and	and	CCONJ
ftr-355	322	11	further	far	ADV
ftr-355	322	12	,	,	PUNCT
ftr-355	322	13	that	that	SCONJ
ftr-355	322	14	the	the	DET
ftr-355	322	15	exempt	exempt	ADJ
ftr-355	322	16	amount	amount	NOUN
ftr-355	322	17	be	be	AUX
ftr-355	322	18	adjusted	adjust	VERB
ftr-355	322	19	to	to	PART
ftr-355	322	20	take	take	VERB
ftr-355	322	21	into	into	ADP
ftr-355	322	22	account	account	NOUN
ftr-355	322	23	dependent	dependent	ADJ
ftr-355	322	24	children.6	children.6	NOUN
ftr-355	322	25	similarly	similarly	ADV
ftr-355	322	26	,	,	PUNCT
ftr-355	322	27	the	the	DET
ftr-355	322	28	court	court	NOUN
ftr-355	322	29	has	have	AUX
ftr-355	322	30	held	hold	VERB
ftr-355	322	31	that	that	SCONJ
ftr-355	322	32	mandatory	mandatory	ADJ
ftr-355	322	33	joint	joint	ADJ
ftr-355	322	34	filing	filing	NOUN
ftr-355	322	35	by	by	ADP
ftr-355	322	36	married	married	ADJ
ftr-355	322	37	couples	couple	NOUN
ftr-355	322	38	is	be	AUX
ftr-355	322	39	constitutionally	constitutionally	ADV
ftr-355	322	40	prohibited	prohibit	VERB
ftr-355	322	41	where	where	SCONJ
ftr-355	322	42	it	it	PRON
ftr-355	322	43	would	would	AUX
ftr-355	322	44	result	result	VERB
ftr-355	322	45	in	in	ADP
ftr-355	322	46	a	a	DET
ftr-355	322	47	marriage	marriage	NOUN
ftr-355	322	48	penalty	penalty	NOUN
ftr-355	322	49	(	(	PUNCT
ftr-355	322	50	that	that	ADV
ftr-355	322	51	is	is	ADV
ftr-355	322	52	,	,	PUNCT
ftr-355	322	53	a	a	DET
ftr-355	322	54	greater	great	ADJ
ftr-355	322	55	tax	tax	NOUN
ftr-355	322	56	liability	liability	NOUN
ftr-355	322	57	for	for	ADP
ftr-355	322	58	the	the	DET
ftr-355	322	59	married	married	ADJ
ftr-355	322	60	couple	couple	NOUN
ftr-355	322	61	than	than	ADP
ftr-355	322	62	for	for	ADP
ftr-355	322	63	two	two	NUM
ftr-355	322	64	unmarried	unmarried	ADJ
ftr-355	322	65	individuals	individual	NOUN
ftr-355	322	66	with	with	ADP
ftr-355	322	67	comparable	comparable	ADJ
ftr-355	322	68	income	income	NOUN
ftr-355	322	69	)	)	PUNCT
ftr-355	322	70	.	.	PUNCT
ftr-355	323	1	the	the	DET
ftr-355	323	2	court	court	NOUN
ftr-355	323	3	has	have	AUX
ftr-355	323	4	also	also	ADV
ftr-355	323	5	flexed	flex	VERB
ftr-355	323	6	its	its	PRON
ftr-355	323	7	constitutional	constitutional	ADJ
ftr-355	323	8	muscle	muscle	NOUN
ftr-355	323	9	in	in	ADP
ftr-355	323	10	tax	tax	NOUN
ftr-355	323	11	areas	area	NOUN
ftr-355	323	12	outside	outside	ADP
ftr-355	323	13	of	of	ADP
ftr-355	323	14	family	family	NOUN
ftr-355	323	15	and	and	CCONJ
ftr-355	323	16	personal	personal	ADJ
ftr-355	323	17	expenses	expense	NOUN
ftr-355	323	18	.	.	PUNCT
ftr-355	324	1	it	it	PRON
ftr-355	324	2	invalidated	invalidate	VERB
ftr-355	324	3	the	the	DET
ftr-355	324	4	inheritance	inheritance	NOUN
ftr-355	324	5	tax	tax	NOUN
ftr-355	324	6	and	and	CCONJ
ftr-355	324	7	the	the	DET
ftr-355	324	8	wealth	wealth	NOUN
ftr-355	324	9	tax	tax	NOUN
ftr-355	324	10	because	because	SCONJ
ftr-355	324	11	their	their	PRON
ftr-355	324	12	valuation	valuation	NOUN
ftr-355	324	13	methods	method	NOUN
ftr-355	324	14	undervalued	undervalue	VERB
ftr-355	324	15	real	real	ADJ
ftr-355	324	16	property	property	NOUN
ftr-355	324	17	,	,	PUNCT
ftr-355	324	18	which	which	PRON
ftr-355	324	19	resulted	result	VERB
ftr-355	324	20	in	in	ADP
ftr-355	324	21	a	a	DET
ftr-355	324	22	disproportionately	disproportionately	ADV
ftr-355	324	23	low	low	ADJ
ftr-355	324	24	tax	tax	NOUN
ftr-355	324	25	burden	burden	NOUN
ftr-355	324	26	on	on	ADP
ftr-355	324	27	taxpayers	taxpayer	NOUN
ftr-355	324	28	owning	own	VERB
ftr-355	324	29	real	real	ADJ
ftr-355	324	30	property	property	NOUN
ftr-355	324	31	relative	relative	ADJ
ftr-355	324	32	to	to	ADP
ftr-355	324	33	taxpayers	taxpayer	NOUN
ftr-355	324	34	owning	own	VERB
ftr-355	324	35	other	other	ADJ
ftr-355	324	36	sorts	sort	NOUN
ftr-355	324	37	of	of	ADP
ftr-355	324	38	property	property	NOUN
ftr-355	324	39	.	.	PUNCT
ftr-355	325	1	(	(	PUNCT
ftr-355	325	2	4	4	X
ftr-355	325	3	)	)	PUNCT
ftr-355	325	4	every	every	DET
ftr-355	325	5	mother	mother	NOUN
ftr-355	325	6	shall	shall	AUX
ftr-355	325	7	be	be	AUX
ftr-355	325	8	entitled	entitle	VERB
ftr-355	325	9	to	to	ADP
ftr-355	325	10	the	the	DET
ftr-355	325	11	protection	protection	NOUN
ftr-355	325	12	and	and	CCONJ
ftr-355	325	13	care	care	NOUN
ftr-355	325	14	of	of	ADP
ftr-355	325	15	the	the	DET
ftr-355	325	16	community	community	NOUN
ftr-355	325	17	.	.	PUNCT
ftr-355	326	1	(	(	PUNCT
ftr-355	326	2	5	5	X
ftr-355	326	3	)	)	PUNCT
ftr-355	326	4	children	child	NOUN
ftr-355	326	5	born	bear	VERB
ftr-355	326	6	outside	outside	ADV
ftr-355	326	7	of	of	ADP
ftr-355	326	8	marriage	marriage	NOUN
ftr-355	326	9	shall	shall	AUX
ftr-355	326	10	be	be	AUX
ftr-355	326	11	provided	provide	VERB
ftr-355	326	12	by	by	ADP
ftr-355	326	13	legislation	legislation	NOUN
ftr-355	326	14	with	with	ADP
ftr-355	326	15	the	the	DET
ftr-355	326	16	same	same	ADJ
ftr-355	326	17	opportunities	opportunity	NOUN
ftr-355	326	18	for	for	ADP
ftr-355	326	19	physical	physical	ADJ
ftr-355	326	20	and	and	CCONJ
ftr-355	326	21	mental	mental	ADJ
ftr-355	326	22	development	development	NOUN
ftr-355	326	23	and	and	CCONJ
ftr-355	326	24	for	for	ADP
ftr-355	326	25	their	their	PRON
ftr-355	326	26	position	position	NOUN
ftr-355	326	27	in	in	ADP
ftr-355	326	28	society	society	NOUN
ftr-355	326	29	as	as	SCONJ
ftr-355	326	30	are	be	AUX
ftr-355	326	31	enjoyed	enjoy	VERB
ftr-355	326	32	by	by	ADP
ftr-355	326	33	those	those	PRON
ftr-355	326	34	born	bear	VERB
ftr-355	326	35	within	within	ADP
ftr-355	326	36	marriage	marriage	NOUN
ftr-355	326	37	.	.	PUNCT
ftr-355	327	1	66	66	NUM
ftr-355	327	2	.	.	PUNCT
ftr-355	328	1	see	see	VERB
ftr-355	328	2	ordower	ordower	NOUN
ftr-355	328	3	,	,	PUNCT
ftr-355	328	4	supra	supra	PROPN
ftr-355	328	5	note	note	NOUN
ftr-355	328	6	63	63	NUM
ftr-355	328	7	,	,	PUNCT
ftr-355	328	8	at	at	ADP
ftr-355	328	9	308	308	NUM
ftr-355	328	10	-	-	SYM
ftr-355	328	11	16	16	NUM
ftr-355	328	12	;	;	PUNCT
ftr-355	328	13	neuman	neuman	NOUN
ftr-355	328	14	,	,	PUNCT
ftr-355	328	15	supra	supra	PROPN
ftr-355	328	16	note	note	NOUN
ftr-355	328	17	63	63	NUM
ftr-355	328	18	,	,	PUNCT
ftr-355	328	19	at	at	ADP
ftr-355	328	20	309	309	NUM
ftr-355	328	21	;	;	PUNCT
ftr-355	328	22	rainer	rainer	NOUN
ftr-355	328	23	prokisch	prokisch	PROPN
ftr-355	328	24	&	&	CCONJ
ftr-355	328	25	michael	michael	PROPN
ftr-355	328	26	rodi	rodi	PROPN
ftr-355	328	27	,	,	PUNCT
ftr-355	328	28	german	german	ADJ
ftr-355	328	29	constitutional	constitutional	ADJ
ftr-355	328	30	court	court	NOUN
ftr-355	328	31	rules	rule	NOUN
ftr-355	328	32	amount	amount	NOUN
ftr-355	328	33	of	of	ADP
ftr-355	328	34	basic	basic	ADJ
ftr-355	328	35	allowance	allowance	NOUN
ftr-355	328	36	for	for	ADP
ftr-355	328	37	income	income	NOUN
ftr-355	328	38	tax	tax	NOUN
ftr-355	328	39	purposes	purpose	NOUN
ftr-355	328	40	is	be	AUX
ftr-355	328	41	unconstitutional	unconstitutional	ADJ
ftr-355	328	42	,	,	PUNCT
ftr-355	328	43	6	6	NUM
ftr-355	328	44	tax	tax	NOUN
ftr-355	328	45	notes	note	NOUN
ftr-355	328	46	int'l	int'l	VERB
ftr-355	328	47	137	137	NUM
ftr-355	328	48	(	(	PUNCT
ftr-355	328	49	jan	jan	PROPN
ftr-355	328	50	.	.	PROPN
ftr-355	328	51	18	18	NUM
ftr-355	328	52	,	,	PUNCT
ftr-355	328	53	1993	1993	NUM
ftr-355	328	54	)	)	PUNCT
ftr-355	328	55	;	;	PUNCT
ftr-355	328	56	willi	willi	NOUN
ftr-355	328	57	leibfritz	leibfritz	PROPN
ftr-355	328	58	,	,	PUNCT
ftr-355	328	59	wolfgang	wolfgang	PROPN
ftr-355	328	60	buttner	buttner	PROPN
ftr-355	328	61	&	&	CCONJ
ftr-355	328	62	ulrich	ulrich	PROPN
ftr-355	328	63	van	van	PROPN
ftr-355	328	64	essen	essen	PROPN
ftr-355	328	65	,	,	PUNCT
ftr-355	328	66	the	the	DET
ftr-355	328	67	tax	tax	NOUN
ftr-355	328	68	system	system	NOUN
ftr-355	328	69	of	of	ADP
ftr-355	328	70	germany	germany	PROPN
ftr-355	328	71	,	,	PUNCT
ftr-355	328	72	10	10	NUM
ftr-355	328	73	tax	tax	NOUN
ftr-355	328	74	notes	note	NOUN
ftr-355	328	75	int'l	int'l	VERB
ftr-355	328	76	465	465	NUM
ftr-355	328	77	,	,	PUNCT
ftr-355	328	78	481	481	NUM
ftr-355	328	79	-	-	SYM
ftr-355	328	80	82	82	NUM
ftr-355	328	81	(	(	PUNCT
ftr-355	328	82	feb	feb	PROPN
ftr-355	328	83	.	.	PROPN
ftr-355	328	84	6	6	NUM
ftr-355	328	85	,	,	PUNCT
ftr-355	328	86	1995	1995	NUM
ftr-355	328	87	)	)	PUNCT
ftr-355	328	88	.	.	PUNCT
ftr-355	329	1	see	see	VERB
ftr-355	329	2	also	also	ADV
ftr-355	329	3	johannes	johannes	PROPN
ftr-355	329	4	frey	frey	PROPN
ftr-355	329	5	&	&	CCONJ
ftr-355	329	6	axel	axel	PROPN
ftr-355	329	7	mielke	mielke	PROPN
ftr-355	329	8	,	,	PUNCT
ftr-355	329	9	german	german	ADJ
ftr-355	329	10	courts	court	NOUN
ftr-355	329	11	issue	issue	VERB
ftr-355	329	12	landmark	landmark	ADJ
ftr-355	329	13	decision	decision	NOUN
ftr-355	329	14	on	on	ADP
ftr-355	329	15	family	family	NOUN
ftr-355	329	16	tax	tax	NOUN
ftr-355	329	17	benefits	benefit	NOUN
ftr-355	329	18	,	,	PUNCT
ftr-355	329	19	18	18	NUM
ftr-355	329	20	tax	tax	NOUN
ftr-355	329	21	notes	note	NOUN
ftr-355	329	22	int'l	int'l	ADP
ftr-355	329	23	839	839	NUM
ftr-355	329	24	(	(	PUNCT
ftr-355	329	25	mar	mar	PROPN
ftr-355	329	26	.	.	PROPN
ftr-355	329	27	1	1	NUM
ftr-355	329	28	,	,	PUNCT
ftr-355	329	29	1999	1999	NUM
ftr-355	329	30	)	)	PUNCT
ftr-355	329	31	;	;	PUNCT
ftr-355	329	32	ralph	ralph	PROPN
ftr-355	329	33	atkins	atkins	PROPN
ftr-355	329	34	,	,	PUNCT
ftr-355	329	35	german	german	ADJ
ftr-355	329	36	court	court	NOUN
ftr-355	329	37	says	say	VERB
ftr-355	329	38	tax	tax	NOUN
ftr-355	329	39	breaks	break	NOUN
ftr-355	329	40	must	must	AUX
ftr-355	329	41	extend	extend	VERB
ftr-355	329	42	to	to	ADP
ftr-355	329	43	married	married	ADJ
ftr-355	329	44	couples	couple	NOUN
ftr-355	329	45	,	,	PUNCT
ftr-355	329	46	18	18	NUM
ftr-355	329	47	tax	tax	NOUN
ftr-355	329	48	notes	note	NOUN
ftr-355	329	49	int'l	int'l	ADP
ftr-355	329	50	453	453	NUM
ftr-355	329	51	(	(	PUNCT
ftr-355	329	52	feb	feb	X
ftr-355	329	53	.	.	PROPN
ftr-355	329	54	1	1	NUM
ftr-355	329	55	,	,	PUNCT
ftr-355	329	56	1999	1999	NUM
ftr-355	329	57	)	)	PUNCT
ftr-355	329	58	(	(	PUNCT
ftr-355	329	59	tax	tax	NOUN
ftr-355	329	60	allowances	allowance	NOUN
ftr-355	329	61	for	for	ADP
ftr-355	329	62	single	single	ADJ
ftr-355	329	63	parents	parent	NOUN
ftr-355	329	64	constitutionally	constitutionally	ADV
ftr-355	329	65	required	require	VERB
ftr-355	329	66	for	for	ADP
ftr-355	329	67	married	married	ADJ
ftr-355	329	68	couples	couple	NOUN
ftr-355	329	69	with	with	ADP
ftr-355	329	70	children	child	NOUN
ftr-355	329	71	)	)	PUNCT
ftr-355	329	72	.	.	PUNCT
ftr-355	330	1	as	as	ADP
ftr-355	330	2	professor	professor	PROPN
ftr-355	330	3	ordower	ordower	PROPN
ftr-355	330	4	points	point	NOUN
ftr-355	330	5	out	out	ADP
ftr-355	330	6	,	,	PUNCT
ftr-355	330	7	the	the	DET
ftr-355	330	8	notion	notion	NOUN
ftr-355	330	9	that	that	SCONJ
ftr-355	330	10	deductions	deduction	NOUN
ftr-355	330	11	for	for	ADP
ftr-355	330	12	basic	basic	ADJ
ftr-355	330	13	living	living	NOUN
ftr-355	330	14	expenses	expense	NOUN
ftr-355	330	15	are	be	AUX
ftr-355	330	16	constitutionally	constitutionally	ADV
ftr-355	330	17	mandated	mandate	VERB
ftr-355	330	18	would	would	AUX
ftr-355	330	19	be	be	AUX
ftr-355	330	20	considered	consider	VERB
ftr-355	330	21	outlandish	outlandish	ADJ
ftr-355	330	22	under	under	ADP
ftr-355	330	23	united	united	PROPN
ftr-355	330	24	states	states	PROPN
ftr-355	330	25	law	law	NOUN
ftr-355	330	26	,	,	PUNCT
ftr-355	330	27	where	where	SCONJ
ftr-355	330	28	such	such	ADJ
ftr-355	330	29	deductions	deduction	NOUN
ftr-355	330	30	are	be	AUX
ftr-355	330	31	allowed	allow	VERB
ftr-355	330	32	only	only	ADV
ftr-355	330	33	as	as	ADP
ftr-355	330	34	a	a	DET
ftr-355	330	35	matter	matter	NOUN
ftr-355	330	36	of	of	ADP
ftr-355	330	37	legislative	legislative	ADJ
ftr-355	330	38	grace	grace	NOUN
ftr-355	330	39	.	.	PUNCT
ftr-355	331	1	see	see	VERB
ftr-355	331	2	ordower	ordower	NOUN
ftr-355	331	3	,	,	PUNCT
ftr-355	331	4	supra	supra	PROPN
ftr-355	331	5	note	note	NOUN
ftr-355	331	6	63	63	NUM
ftr-355	331	7	,	,	PUNCT
ftr-355	331	8	at	at	ADP
ftr-355	331	9	308	308	NUM
ftr-355	331	10	.	.	PUNCT
ftr-355	332	1	as	as	ADP
ftr-355	332	2	a	a	DET
ftr-355	332	3	policy	policy	NOUN
ftr-355	332	4	matter	matter	NOUN
ftr-355	332	5	,	,	PUNCT
ftr-355	332	6	though	though	ADV
ftr-355	332	7	,	,	PUNCT
ftr-355	332	8	the	the	DET
ftr-355	332	9	idea	idea	NOUN
ftr-355	332	10	of	of	ADP
ftr-355	332	11	exempting	exempt	VERB
ftr-355	332	12	subsistence	subsistence	NOUN
ftr-355	332	13	amounts	amount	NOUN
ftr-355	332	14	is	be	AUX
ftr-355	332	15	an	an	DET
ftr-355	332	16	appealing	appealing	ADJ
ftr-355	332	17	one	one	NUM
ftr-355	332	18	.	.	PUNCT
ftr-355	333	1	see	see	VERB
ftr-355	333	2	deborah	deborah	PROPN
ftr-355	333	3	a.	a.	NOUN
ftr-355	333	4	geier	geier	PROPN
ftr-355	333	5	,	,	PUNCT
ftr-355	333	6	the	the	DET
ftr-355	333	7	taxation	taxation	NOUN
ftr-355	333	8	of	of	ADP
ftr-355	333	9	income	income	NOUN
ftr-355	333	10	available	available	ADJ
ftr-355	333	11	for	for	ADP
ftr-355	333	12	discretionary	discretionary	ADJ
ftr-355	333	13	use	use	NOUN
ftr-355	333	14	,	,	PUNCT
ftr-355	333	15	25	25	NUM
ftr-355	333	16	va	va	NOUN
ftr-355	333	17	.	.	PUNCT
ftr-355	334	1	tax	tax	PROPN
ftr-355	334	2	rev	rev	PROPN
ftr-355	334	3	.	.	PROPN
ftr-355	335	1	765	765	NUM
ftr-355	335	2	(	(	PUNCT
ftr-355	335	3	2006	2006	NUM
ftr-355	335	4	)	)	PUNCT
ftr-355	335	5	.	.	PUNCT
ftr-355	336	1	67	67	NUM
ftr-355	336	2	.	.	PUNCT
ftr-355	337	1	see	see	VERB
ftr-355	337	2	ordower	ordower	NOUN
ftr-355	337	3	,	,	PUNCT
ftr-355	337	4	supra	supra	PROPN
ftr-355	337	5	note	note	NOUN
ftr-355	337	6	63	63	NUM
ftr-355	337	7	,	,	PUNCT
ftr-355	337	8	at	at	ADP
ftr-355	337	9	318	318	NUM
ftr-355	337	10	-	-	SYM
ftr-355	337	11	23	23	NUM
ftr-355	337	12	.	.	PUNCT
ftr-355	338	1	as	as	ADP
ftr-355	338	2	a	a	DET
ftr-355	338	3	result	result	NOUN
ftr-355	338	4	of	of	ADP
ftr-355	338	5	the	the	DET
ftr-355	338	6	court	court	NOUN
ftr-355	338	7	's	's	PART
ftr-355	338	8	decision	decision	NOUN
ftr-355	338	9	,	,	PUNCT
ftr-355	338	10	the	the	DET
ftr-355	338	11	legislature	legislature	NOUN
ftr-355	338	12	adopted	adopt	VERB
ftr-355	338	13	an	an	DET
ftr-355	338	14	elective	elective	ADJ
ftr-355	338	15	joint	joint	ADJ
ftr-355	338	16	filing	filing	NOUN
ftr-355	338	17	system	system	NOUN
ftr-355	338	18	for	for	ADP
ftr-355	338	19	married	married	ADJ
ftr-355	338	20	couples	couple	NOUN
ftr-355	338	21	.	.	PUNCT
ftr-355	339	1	i	i	PRON
ftr-355	339	2	d.	d.	PROPN
ftr-355	339	3	68	68	NUM
ftr-355	339	4	.	.	PUNCT
ftr-355	340	1	see	see	VERB
ftr-355	340	2	ordower	ordower	NOUN
ftr-355	340	3	,	,	PUNCT
ftr-355	340	4	supra	supra	PROPN
ftr-355	340	5	note	note	NOUN
ftr-355	340	6	63	63	NUM
ftr-355	340	7	,	,	PUNCT
ftr-355	340	8	at	at	ADP
ftr-355	340	9	327	327	NUM
ftr-355	340	10	-	-	SYM
ftr-355	340	11	28	28	NUM
ftr-355	340	12	;	;	PUNCT
ftr-355	340	13	jens	jens	PROPN
ftr-355	340	14	blumenberg	blumenberg	PROPN
ftr-355	340	15	,	,	PUNCT
ftr-355	340	16	german	german	ADJ
ftr-355	340	17	taxation	taxation	NOUN
ftr-355	340	18	of	of	ADP
ftr-355	340	19	real	real	ADJ
ftr-355	340	20	estate	estate	NOUN
ftr-355	340	21	based	base	VERB
ftr-355	340	22	on	on	ADP
ftr-355	340	23	assesses	assesse	NOUN
ftr-355	340	24	unit	unit	NOUN
ftr-355	340	25	values	value	NOUN
ftr-355	340	26	held	hold	VERB
ftr-355	340	27	unconstitutional	unconstitutional	ADJ
ftr-355	340	28	,	,	PUNCT
ftr-355	340	29	11	11	NUM
ftr-355	340	30	tax	tax	NOUN
ftr-355	340	31	notes	note	NOUN
ftr-355	340	32	int'l	int'l	VERB
ftr-355	340	33	703	703	NUM
ftr-355	340	34	(	(	PUNCT
ftr-355	340	35	sept	sept	PROPN
ftr-355	340	36	.	.	PROPN
ftr-355	340	37	11	11	NUM
ftr-355	340	38	,	,	PUNCT
ftr-355	340	39	1995	1995	NUM
ftr-355	340	40	)	)	PUNCT
ftr-355	340	41	.	.	PUNCT
ftr-355	341	1	the	the	DET
ftr-355	341	2	wealth	wealth	NOUN
ftr-355	341	3	tax	tax	NOUN
ftr-355	341	4	has	have	AUX
ftr-355	341	5	not	not	PART
ftr-355	341	6	been	be	AUX
ftr-355	341	7	in	in	ADP
ftr-355	341	8	effect	effect	NOUN
ftr-355	341	9	since	since	SCONJ
ftr-355	341	10	1997	1997	NUM
ftr-355	341	11	.	.	PUNCT
ftr-355	342	1	the	the	DET
ftr-355	342	2	valuation	valuation	NOUN
ftr-355	342	3	rules	rule	VERB
ftr-355	342	4	for	for	ADP
ftr-355	342	5	the	the	DET
ftr-355	342	6	inheritance	inheritance	NOUN
ftr-355	342	7	tax	tax	NOUN
ftr-355	342	8	were	be	AUX
ftr-355	342	9	amended	amend	VERB
ftr-355	342	10	to	to	PART
ftr-355	342	11	cure	cure	VERB
ftr-355	342	12	the	the	DET
ftr-355	342	13	constitutional	constitutional	ADJ
ftr-355	342	14	deficiencies	deficiency	NOUN
ftr-355	342	15	and	and	CCONJ
ftr-355	342	16	allow	allow	VERB
ftr-355	342	17	the	the	DET
ftr-355	342	18	inheritance	inheritance	NOUN
ftr-355	342	19	tax	tax	NOUN
ftr-355	342	20	to	to	PART
ftr-355	342	21	continue	continue	VERB
ftr-355	342	22	.	.	PUNCT
ftr-355	343	1	however	however	ADV
ftr-355	343	2	,	,	PUNCT
ftr-355	343	3	in	in	ADP
ftr-355	343	4	2007	2007	NUM
ftr-355	343	5	,	,	PUNCT
ftr-355	343	6	the	the	DET
ftr-355	343	7	court	court	NOUN
ftr-355	343	8	found	find	VERB
ftr-355	343	9	other	other	ADJ
ftr-355	343	10	valuation	valuation	NOUN
ftr-355	343	11	rules	rule	NOUN
ftr-355	343	12	under	under	ADP
ftr-355	343	13	the	the	DET
ftr-355	343	14	inheritance	inheritance	NOUN
ftr-355	343	15	tax	tax	NOUN
ftr-355	343	16	to	to	PART
ftr-355	343	17	be	be	AUX
ftr-355	343	18	unconstitutional	unconstitutional	ADJ
ftr-355	343	19	.	.	PUNCT
ftr-355	344	1	see	see	VERB
ftr-355	344	2	darryl	darryl	PROPN
ftr-355	344	3	tait	tait	PROPN
ftr-355	344	4	,	,	PUNCT
ftr-355	344	5	court	court	NOUN
ftr-355	344	6	declare	declare	VERB
ftr-355	344	7	inheritance	inheritance	NOUN
ftr-355	344	8	tax	tax	NOUN
ftr-355	344	9	unconstitutional	unconstitutional	ADJ
ftr-355	344	10	,	,	PUNCT
ftr-355	344	11	45	45	NUM
ftr-355	344	12	tax	tax	NOUN
ftr-355	344	13	notes	note	NOUN
ftr-355	344	14	int'l	int'l	ADP
ftr-355	344	15	552	552	NUM
ftr-355	344	16	(	(	PUNCT
ftr-355	344	17	feb	feb	X
ftr-355	344	18	.	.	PROPN
ftr-355	344	19	12	12	NUM
ftr-355	344	20	,	,	PUNCT
ftr-355	344	21	2007	2007	NUM
ftr-355	344	22	)	)	PUNCT
ftr-355	344	23	;	;	PUNCT
ftr-355	344	24	clemens	clemens	PROPN
ftr-355	344	25	phillip	phillip	PROPN
ftr-355	344	26	schindler	schindler	PROPN
ftr-355	344	27	&	&	CCONJ
ftr-355	344	28	sima	sima	PROPN
ftr-355	344	29	maria	maria	PROPN
ftr-355	344	30	qamar	qamar	PROPN
ftr-355	344	31	,	,	PUNCT
ftr-355	344	32	inheritance	inheritance	NOUN
ftr-355	344	33	taxes	taxis	NOUN
ftr-355	344	34	in	in	ADP
ftr-355	344	35	austria	austria	PROPN
ftr-355	344	36	and	and	CCONJ
ftr-355	344	37	germany	germany	PROPN
ftr-355	344	38	,	,	PUNCT
ftr-355	344	39	46	46	NUM
ftr-355	344	40	tax	tax	NOUN
ftr-355	344	41	notes	note	NOUN
ftr-355	344	42	int'l	int'l	ADP
ftr-355	344	43	1221	1221	NUM
ftr-355	344	44	(	(	PUNCT
ftr-355	344	45	june	june	PROPN
ftr-355	344	46	18	18	NUM
ftr-355	344	47	,	,	PUNCT
ftr-355	344	48	2007	2007	NUM
ftr-355	344	49	)	)	PUNCT
ftr-355	344	50	.	.	PUNCT
ftr-355	345	1	the	the	DET
ftr-355	345	2	court	court	NOUN
ftr-355	345	3	required	require	VERB
ftr-355	345	4	the	the	DET
ftr-355	345	5	tax	tax	NOUN
ftr-355	345	6	to	to	PART
ftr-355	345	7	be	be	AUX
ftr-355	345	8	amended	amend	VERB
ftr-355	345	9	by	by	ADP
ftr-355	345	10	dec	dec	PROPN
ftr-355	345	11	.	.	PROPN
ftr-355	345	12	31	31	NUM
ftr-355	345	13	,	,	PUNCT
ftr-355	345	14	2008	2008	NUM
ftr-355	345	15	,	,	PUNCT
ftr-355	345	16	which	which	PRON
ftr-355	345	17	the	the	DET
ftr-355	345	18	328	328	NUM
ftr-355	345	19	[	[	X
ftr-355	345	20	vol	vol	NOUN
ftr-355	345	21	.	.	PUNCT
ftr-355	346	1	10:3	10:3	NUM
ftr-355	346	2	2010	2010	NUM
ftr-355	346	3	]	]	PUNCT
ftr-355	346	4	investment	investment	NOUN
ftr-355	346	5	income	income	NOUN
ftr-355	346	6	withholding	withhold	VERB
ftr-355	346	7	in	in	ADP
ftr-355	346	8	the	the	DET
ftr-355	346	9	united	united	PROPN
ftr-355	346	10	states	states	PROPN
ftr-355	346	11	and	and	CCONJ
ftr-355	346	12	germany	germany	PROPN
ftr-355	346	13	329	329	NUM
ftr-355	346	14	in	in	ADP
ftr-355	346	15	the	the	DET
ftr-355	346	16	area	area	NOUN
ftr-355	346	17	of	of	ADP
ftr-355	346	18	business	business	NOUN
ftr-355	346	19	taxes	taxis	NOUN
ftr-355	346	20	,	,	PUNCT
ftr-355	346	21	the	the	DET
ftr-355	346	22	court	court	NOUN
ftr-355	346	23	struck	strike	VERB
ftr-355	346	24	down	down	ADP
ftr-355	346	25	a	a	DET
ftr-355	346	26	turnover	turnover	NOUN
ftr-355	346	27	tax	tax	NOUN
ftr-355	346	28	exemption	exemption	NOUN
ftr-355	346	29	for	for	ADP
ftr-355	346	30	laboratory	laboratory	NOUN
ftr-355	346	31	medical	medical	ADJ
ftr-355	346	32	services	service	NOUN
ftr-355	346	33	because	because	SCONJ
ftr-355	346	34	it	it	PRON
ftr-355	346	35	was	be	AUX
ftr-355	346	36	available	available	ADJ
ftr-355	346	37	only	only	ADV
ftr-355	346	38	to	to	ADP
ftr-355	346	39	unionized	unionized	ADJ
ftr-355	346	40	labs	lab	NOUN
ftr-355	346	41	,	,	PUNCT
ftr-355	346	42	thereby	thereby	ADV
ftr-355	346	43	discriminating	discriminate	VERB
ftr-355	346	44	against	against	ADP
ftr-355	346	45	independent	independent	ADJ
ftr-355	346	46	labs.69	labs.69	NOUN
ftr-355	346	47	the	the	DET
ftr-355	346	48	court	court	NOUN
ftr-355	346	49	has	have	AUX
ftr-355	346	50	not	not	PART
ftr-355	346	51	shied	shy	VERB
ftr-355	346	52	away	away	ADV
ftr-355	346	53	from	from	ADP
ftr-355	346	54	scrutinizing	scrutinize	VERB
ftr-355	346	55	the	the	DET
ftr-355	346	56	finer	fine	ADJ
ftr-355	346	57	details	detail	NOUN
ftr-355	346	58	of	of	ADP
ftr-355	346	59	the	the	DET
ftr-355	346	60	tax	tax	NOUN
ftr-355	346	61	law	law	NOUN
ftr-355	346	62	.	.	PUNCT
ftr-355	347	1	for	for	ADP
ftr-355	347	2	example	example	NOUN
ftr-355	347	3	,	,	PUNCT
ftr-355	347	4	the	the	DET
ftr-355	347	5	court	court	NOUN
ftr-355	347	6	invalidated	invalidate	VERB
ftr-355	347	7	on	on	ADP
ftr-355	347	8	the	the	DET
ftr-355	347	9	grounds	ground	NOUN
ftr-355	347	10	that	that	SCONJ
ftr-355	347	11	it	it	PRON
ftr-355	347	12	violated	violate	VERB
ftr-355	347	13	the	the	DET
ftr-355	347	14	constitutional	constitutional	ADJ
ftr-355	347	15	equality	equality	NOUN
ftr-355	347	16	principle	principle	NOUN
ftr-355	347	17	and	and	CCONJ
ftr-355	347	18	the	the	DET
ftr-355	347	19	family	family	NOUN
ftr-355	347	20	protection	protection	NOUN
ftr-355	347	21	principle	principle	VERB
ftr-355	347	22	a	a	DET
ftr-355	347	23	two	two	NUM
ftr-355	347	24	-	-	PUNCT
ftr-355	347	25	year	year	NOUN
ftr-355	347	26	limit	limit	NOUN
ftr-355	347	27	on	on	ADP
ftr-355	347	28	the	the	DET
ftr-355	347	29	deductibility	deductibility	NOUN
ftr-355	347	30	of	of	ADP
ftr-355	347	31	duplicate	duplicate	ADJ
ftr-355	347	32	household	household	NOUN
ftr-355	347	33	expenses.7	expenses.7	NOUN
ftr-355	347	34	0	0	NUM
ftr-355	347	35	the	the	DET
ftr-355	347	36	court	court	NOUN
ftr-355	347	37	also	also	ADV
ftr-355	347	38	recently	recently	ADV
ftr-355	347	39	struck	strike	VERB
ftr-355	347	40	down	down	ADP
ftr-355	347	41	a	a	DET
ftr-355	347	42	provision	provision	NOUN
ftr-355	347	43	eliminating	eliminate	VERB
ftr-355	347	44	a	a	DET
ftr-355	347	45	commuting	commuting	NOUN
ftr-355	347	46	tax	tax	NOUN
ftr-355	347	47	allowance	allowance	NOUN
ftr-355	347	48	for	for	ADP
ftr-355	347	49	commutes	commute	NOUN
ftr-355	347	50	of	of	ADP
ftr-355	347	51	20	20	NUM
ftr-355	347	52	kilometers	kilometer	NOUN
ftr-355	347	53	or	or	CCONJ
ftr-355	347	54	less.7	less.7	NOUN
ftr-355	347	55	'	'	PUNCT
ftr-355	347	56	in	in	ADP
ftr-355	347	57	view	view	NOUN
ftr-355	347	58	of	of	ADP
ftr-355	347	59	the	the	DET
ftr-355	347	60	court	court	NOUN
ftr-355	347	61	's	's	PART
ftr-355	347	62	assertive	assertive	ADJ
ftr-355	347	63	approach	approach	NOUN
ftr-355	347	64	with	with	ADP
ftr-355	347	65	respect	respect	NOUN
ftr-355	347	66	to	to	ADP
ftr-355	347	67	tax	tax	NOUN
ftr-355	347	68	matters	matter	NOUN
ftr-355	347	69	,	,	PUNCT
ftr-355	347	70	it	it	PRON
ftr-355	347	71	is	be	AUX
ftr-355	347	72	perhaps	perhaps	ADV
ftr-355	347	73	not	not	PART
ftr-355	347	74	surprising	surprising	ADJ
ftr-355	347	75	that	that	SCONJ
ftr-355	347	76	tax	tax	NOUN
ftr-355	347	77	enforcement	enforcement	NOUN
ftr-355	347	78	measures	measure	NOUN
ftr-355	347	79	would	would	AUX
ftr-355	347	80	also	also	ADV
ftr-355	347	81	be	be	AUX
ftr-355	347	82	tested	test	VERB
ftr-355	347	83	under	under	ADP
ftr-355	347	84	the	the	DET
ftr-355	347	85	constitutional	constitutional	ADJ
ftr-355	347	86	equality	equality	NOUN
ftr-355	347	87	principle	principle	NOUN
ftr-355	347	88	.	.	PUNCT
ftr-355	348	1	specifically	specifically	ADV
ftr-355	348	2	,	,	PUNCT
ftr-355	348	3	with	with	ADP
ftr-355	348	4	respect	respect	NOUN
ftr-355	348	5	to	to	ADP
ftr-355	348	6	taxes	taxis	NOUN
ftr-355	348	7	imposed	impose	VERB
ftr-355	348	8	on	on	ADP
ftr-355	348	9	investment	investment	NOUN
ftr-355	348	10	income	income	NOUN
ftr-355	348	11	,	,	PUNCT
ftr-355	348	12	the	the	DET
ftr-355	348	13	court	court	NOUN
ftr-355	348	14	has	have	AUX
ftr-355	348	15	on	on	ADP
ftr-355	348	16	two	two	NUM
ftr-355	348	17	occasions	occasion	NOUN
ftr-355	348	18	found	find	VERB
ftr-355	348	19	that	that	SCONJ
ftr-355	348	20	inadequate	inadequate	ADJ
ftr-355	348	21	enforcement	enforcement	NOUN
ftr-355	348	22	in	in	ADP
ftr-355	348	23	the	the	DET
ftr-355	348	24	collection	collection	NOUN
ftr-355	348	25	of	of	ADP
ftr-355	348	26	the	the	DET
ftr-355	348	27	taxes	taxis	NOUN
ftr-355	348	28	violated	violate	VERB
ftr-355	348	29	the	the	DET
ftr-355	348	30	equality	equality	NOUN
ftr-355	348	31	principle	principle	NOUN
ftr-355	348	32	.	.	PUNCT
ftr-355	349	1	the	the	DET
ftr-355	349	2	following	follow	VERB
ftr-355	349	3	section	section	NOUN
ftr-355	349	4	describes	describe	VERB
ftr-355	349	5	the	the	DET
ftr-355	349	6	german	german	ADJ
ftr-355	349	7	experience	experience	NOUN
ftr-355	349	8	with	with	ADP
ftr-355	349	9	withholding	withhold	VERB
ftr-355	349	10	on	on	ADP
ftr-355	349	11	investment	investment	NOUN
ftr-355	349	12	income	income	NOUN
ftr-355	349	13	.	.	PUNCT
ftr-355	350	1	b.	b.	PROPN
ftr-355	350	2	constitutional	constitutional	ADJ
ftr-355	350	3	mandate	mandate	NOUN
ftr-355	350	4	for	for	ADP
ftr-355	350	5	withholding	withhold	VERB
ftr-355	350	6	on	on	ADP
ftr-355	350	7	interest	interest	NOUN
ftr-355	350	8	income	income	NOUN
ftr-355	350	9	under	under	ADP
ftr-355	350	10	german	german	ADJ
ftr-355	350	11	law	law	NOUN
ftr-355	350	12	,	,	PUNCT
ftr-355	350	13	interest	interest	NOUN
ftr-355	350	14	and	and	CCONJ
ftr-355	350	15	dividends	dividend	NOUN
ftr-355	350	16	are	be	AUX
ftr-355	350	17	included	include	VERB
ftr-355	350	18	in	in	ADP
ftr-355	350	19	the	the	DET
ftr-355	350	20	income	income	NOUN
ftr-355	350	21	,	,	PUNCT
ftr-355	350	22	but	but	CCONJ
ftr-355	350	23	collection	collection	NOUN
ftr-355	350	24	efforts	effort	NOUN
ftr-355	350	25	have	have	AUX
ftr-355	350	26	historically	historically	ADV
ftr-355	350	27	been	be	AUX
ftr-355	350	28	minimal	minimal	ADJ
ftr-355	350	29	,	,	PUNCT
ftr-355	350	30	particularly	particularly	ADV
ftr-355	350	31	with	with	ADP
ftr-355	350	32	respect	respect	NOUN
ftr-355	350	33	to	to	ADP
ftr-355	350	34	interest.72	interest.72	NOUN
ftr-355	350	35	prior	prior	ADV
ftr-355	350	36	to	to	ADP
ftr-355	350	37	1988	1988	NUM
ftr-355	350	38	,	,	PUNCT
ftr-355	350	39	banks	bank	NOUN
ftr-355	350	40	and	and	CCONJ
ftr-355	350	41	other	other	ADJ
ftr-355	350	42	interest	interest	NOUN
ftr-355	350	43	payors	payor	NOUN
ftr-355	350	44	were	be	AUX
ftr-355	350	45	not	not	PART
ftr-355	350	46	required	require	VERB
ftr-355	350	47	to	to	PART
ftr-355	350	48	withhold	withhold	VERB
ftr-355	350	49	or	or	CCONJ
ftr-355	350	50	make	make	VERB
ftr-355	350	51	information	information	NOUN
ftr-355	350	52	reports	report	NOUN
ftr-355	350	53	with	with	ADP
ftr-355	350	54	respect	respect	NOUN
ftr-355	350	55	to	to	ADP
ftr-355	350	56	interest	interest	NOUN
ftr-355	350	57	payments	payment	NOUN
ftr-355	350	58	.	.	PUNCT
ftr-355	351	1	moreover	moreover	ADV
ftr-355	351	2	,	,	PUNCT
ftr-355	351	3	bank	bank	NOUN
ftr-355	351	4	secrecy	secrecy	NOUN
ftr-355	351	5	laws	law	NOUN
ftr-355	351	6	prohibited	prohibit	VERB
ftr-355	351	7	tax	tax	NOUN
ftr-355	351	8	auditors	auditor	NOUN
ftr-355	351	9	of	of	ADP
ftr-355	351	10	banks	bank	NOUN
ftr-355	351	11	german	german	ADJ
ftr-355	351	12	legislature	legislature	NOUN
ftr-355	351	13	managed	manage	VERB
ftr-355	351	14	to	to	PART
ftr-355	351	15	do	do	VERB
ftr-355	351	16	by	by	ADP
ftr-355	351	17	the	the	DET
ftr-355	351	18	skin	skin	NOUN
ftr-355	351	19	of	of	ADP
ftr-355	351	20	its	its	PRON
ftr-355	351	21	teeth	tooth	NOUN
ftr-355	351	22	.	.	PUNCT
ftr-355	352	1	see	see	VERB
ftr-355	352	2	wolfgang	wolfgang	PROPN
ftr-355	352	3	kessler	kessler	PROPN
ftr-355	352	4	&	&	CCONJ
ftr-355	352	5	rolf	rolf	PROPN
ftr-355	352	6	eicke	eicke	PROPN
ftr-355	352	7	,	,	PUNCT
ftr-355	352	8	the	the	DET
ftr-355	352	9	new	new	ADJ
ftr-355	352	10	german	german	ADJ
ftr-355	352	11	inheritance	inheritance	NOUN
ftr-355	352	12	and	and	CCONJ
ftr-355	352	13	gift	gift	NOUN
ftr-355	352	14	tax	tax	PROPN
ftr-355	352	15	act	act	NOUN
ftr-355	352	16	,	,	PUNCT
ftr-355	352	17	53	53	NUM
ftr-355	352	18	tax	tax	NOUN
ftr-355	352	19	notes	note	NOUN
ftr-355	352	20	int'l	int'l	VERB
ftr-355	352	21	233	233	NUM
ftr-355	352	22	(	(	PUNCT
ftr-355	352	23	jan	jan	PROPN
ftr-355	352	24	.	.	PROPN
ftr-355	352	25	19	19	NUM
ftr-355	352	26	,	,	PUNCT
ftr-355	352	27	2009	2009	NUM
ftr-355	352	28	)	)	PUNCT
ftr-355	352	29	.	.	PUNCT
ftr-355	353	1	69	69	NUM
ftr-355	353	2	.	.	PUNCT
ftr-355	354	1	see	see	VERB
ftr-355	354	2	ordower	ordower	NOUN
ftr-355	354	3	,	,	PUNCT
ftr-355	354	4	supra	supra	PROPN
ftr-355	354	5	note	note	NOUN
ftr-355	354	6	63	63	NUM
ftr-355	354	7	,	,	PUNCT
ftr-355	354	8	at	at	ADP
ftr-355	354	9	328	328	NUM
ftr-355	354	10	;	;	PUNCT
ftr-355	354	11	neuman	neuman	NOUN
ftr-355	354	12	,	,	PUNCT
ftr-355	354	13	supra	supra	PROPN
ftr-355	354	14	note	note	NOUN
ftr-355	354	15	63	63	NUM
ftr-355	354	16	,	,	PUNCT
ftr-355	354	17	at	at	ADP
ftr-355	354	18	309	309	NUM
ftr-355	354	19	.	.	PUNCT
ftr-355	355	1	in	in	ADP
ftr-355	355	2	several	several	ADJ
ftr-355	355	3	other	other	ADJ
ftr-355	355	4	cases	case	NOUN
ftr-355	355	5	challenging	challenge	VERB
ftr-355	355	6	turnover	turnover	NOUN
ftr-355	355	7	tax	tax	NOUN
ftr-355	355	8	provisions	provision	NOUN
ftr-355	355	9	,	,	PUNCT
ftr-355	355	10	however	however	ADV
ftr-355	355	11	,	,	PUNCT
ftr-355	355	12	the	the	DET
ftr-355	355	13	court	court	NOUN
ftr-355	355	14	has	have	AUX
ftr-355	355	15	declined	decline	VERB
ftr-355	355	16	to	to	PART
ftr-355	355	17	act	act	VERB
ftr-355	355	18	.	.	PUNCT
ftr-355	356	1	see	see	VERB
ftr-355	356	2	ordower	ordower	NOUN
ftr-355	356	3	,	,	PUNCT
ftr-355	356	4	supra	supra	PROPN
ftr-355	356	5	note	note	NOUN
ftr-355	356	6	63	63	NUM
ftr-355	356	7	,	,	PUNCT
ftr-355	356	8	at	at	ADP
ftr-355	356	9	328	328	NUM
ftr-355	356	10	-	-	SYM
ftr-355	356	11	29	29	NUM
ftr-355	356	12	.	.	PUNCT
ftr-355	357	1	70	70	NUM
ftr-355	357	2	.	.	PUNCT
ftr-355	358	1	see	see	VERB
ftr-355	358	2	ordower	ordower	NOUN
ftr-355	358	3	,	,	PUNCT
ftr-355	358	4	supra	supra	PROPN
ftr-355	358	5	note	note	NOUN
ftr-355	358	6	63	63	NUM
ftr-355	358	7	,	,	PUNCT
ftr-355	358	8	at	at	ADP
ftr-355	358	9	303	303	NUM
ftr-355	358	10	-	-	SYM
ftr-355	358	11	308	308	NUM
ftr-355	358	12	.	.	PUNCT
ftr-355	359	1	the	the	DET
ftr-355	359	2	court	court	NOUN
ftr-355	359	3	considered	consider	VERB
ftr-355	359	4	the	the	DET
ftr-355	359	5	situation	situation	NOUN
ftr-355	359	6	of	of	ADP
ftr-355	359	7	a	a	DET
ftr-355	359	8	worker	worker	NOUN
ftr-355	359	9	in	in	ADP
ftr-355	359	10	a	a	DET
ftr-355	359	11	single	single	ADJ
ftr-355	359	12	location	location	NOUN
ftr-355	359	13	,	,	PUNCT
ftr-355	359	14	away	away	ADV
ftr-355	359	15	from	from	ADP
ftr-355	359	16	home	home	NOUN
ftr-355	359	17	who	who	PRON
ftr-355	359	18	ended	end	VERB
ftr-355	359	19	up	up	ADP
ftr-355	359	20	being	be	AUX
ftr-355	359	21	employed	employ	VERB
ftr-355	359	22	there	there	ADV
ftr-355	359	23	for	for	ADP
ftr-355	359	24	more	more	ADJ
ftr-355	359	25	than	than	ADP
ftr-355	359	26	two	two	NUM
ftr-355	359	27	years	year	NOUN
ftr-355	359	28	through	through	ADP
ftr-355	359	29	the	the	DET
ftr-355	359	30	repeated	repeat	VERB
ftr-355	359	31	extension	extension	NOUN
ftr-355	359	32	of	of	ADP
ftr-355	359	33	a	a	DET
ftr-355	359	34	shortterm	shortterm	NOUN
ftr-355	359	35	assignment	assignment	NOUN
ftr-355	359	36	to	to	ADP
ftr-355	359	37	that	that	PRON
ftr-355	359	38	of	of	ADP
ftr-355	359	39	a	a	DET
ftr-355	359	40	worker	worker	NOUN
ftr-355	359	41	who	who	PRON
ftr-355	359	42	is	be	AUX
ftr-355	359	43	away	away	ADV
ftr-355	359	44	from	from	ADP
ftr-355	359	45	home	home	NOUN
ftr-355	359	46	for	for	ADP
ftr-355	359	47	more	more	ADJ
ftr-355	359	48	than	than	ADP
ftr-355	359	49	two	two	NUM
ftr-355	359	50	years	year	NOUN
ftr-355	359	51	as	as	ADP
ftr-355	359	52	a	a	DET
ftr-355	359	53	result	result	NOUN
ftr-355	359	54	of	of	ADP
ftr-355	359	55	short	short	ADJ
ftr-355	359	56	-	-	PUNCT
ftr-355	359	57	term	term	NOUN
ftr-355	359	58	assignments	assignment	NOUN
ftr-355	359	59	to	to	ADP
ftr-355	359	60	multiple	multiple	ADJ
ftr-355	359	61	locations	location	NOUN
ftr-355	359	62	.	.	PUNCT
ftr-355	360	1	comparing	compare	VERB
ftr-355	360	2	the	the	DET
ftr-355	360	3	two	two	NUM
ftr-355	360	4	,	,	PUNCT
ftr-355	360	5	the	the	DET
ftr-355	360	6	court	court	NOUN
ftr-355	360	7	found	find	VERB
ftr-355	360	8	that	that	SCONJ
ftr-355	360	9	the	the	DET
ftr-355	360	10	two	two	NUM
ftr-355	360	11	-	-	PUNCT
ftr-355	360	12	year	year	NOUN
ftr-355	360	13	rule	rule	NOUN
ftr-355	360	14	unfairly	unfairly	ADV
ftr-355	360	15	limited	limit	VERB
ftr-355	360	16	the	the	DET
ftr-355	360	17	ability	ability	NOUN
ftr-355	360	18	of	of	ADP
ftr-355	360	19	the	the	DET
ftr-355	360	20	singlelocation	singlelocation	NOUN
ftr-355	360	21	worker	worker	NOUN
ftr-355	360	22	to	to	PART
ftr-355	360	23	deduct	deduct	VERB
ftr-355	360	24	duplicate	duplicate	ADJ
ftr-355	360	25	living	living	NOUN
ftr-355	360	26	expenses	expense	NOUN
ftr-355	360	27	.	.	PUNCT
ftr-355	361	1	the	the	DET
ftr-355	361	2	court	court	NOUN
ftr-355	361	3	also	also	ADV
ftr-355	361	4	found	find	VERB
ftr-355	361	5	the	the	DET
ftr-355	361	6	twoyear	twoyear	ADJ
ftr-355	361	7	rule	rule	NOUN
ftr-355	361	8	to	to	PART
ftr-355	361	9	be	be	AUX
ftr-355	361	10	invalid	invalid	ADJ
ftr-355	361	11	as	as	SCONJ
ftr-355	361	12	it	it	PRON
ftr-355	361	13	applied	apply	VERB
ftr-355	361	14	to	to	ADP
ftr-355	361	15	two	two	NUM
ftr-355	361	16	-	-	PUNCT
ftr-355	361	17	earner	earner	NOUN
ftr-355	361	18	married	married	ADJ
ftr-355	361	19	couples	couple	NOUN
ftr-355	361	20	,	,	PUNCT
ftr-355	361	21	because	because	SCONJ
ftr-355	361	22	it	it	PRON
ftr-355	361	23	could	could	AUX
ftr-355	361	24	result	result	VERB
ftr-355	361	25	in	in	ADP
ftr-355	361	26	a	a	DET
ftr-355	361	27	heavier	heavy	ADJ
ftr-355	361	28	tax	tax	NOUN
ftr-355	361	29	burden	burden	NOUN
ftr-355	361	30	on	on	ADP
ftr-355	361	31	such	such	ADJ
ftr-355	361	32	couples	couple	NOUN
ftr-355	361	33	as	as	SCONJ
ftr-355	361	34	compared	compare	VERB
ftr-355	361	35	to	to	ADP
ftr-355	361	36	single	single	ADJ
ftr-355	361	37	-	-	PUNCT
ftr-355	361	38	earner	earner	NOUN
ftr-355	361	39	couples	couple	NOUN
ftr-355	361	40	,	,	PUNCT
ftr-355	361	41	who	who	PRON
ftr-355	361	42	could	could	AUX
ftr-355	361	43	more	more	ADV
ftr-355	361	44	easily	easily	ADV
ftr-355	361	45	relocate	relocate	VERB
ftr-355	361	46	to	to	PART
ftr-355	361	47	eliminate	eliminate	VERB
ftr-355	361	48	duplicate	duplicate	ADJ
ftr-355	361	49	living	living	NOUN
ftr-355	361	50	expenses	expense	NOUN
ftr-355	361	51	.	.	PUNCT
ftr-355	362	1	i	i	PRON
ftr-355	362	2	d.	d.	PROPN
ftr-355	362	3	71	71	NUM
ftr-355	362	4	.	.	PUNCT
ftr-355	363	1	see	see	VERB
ftr-355	363	2	niko	niko	PROPN
ftr-355	363	3	harig	harig	PROPN
ftr-355	363	4	,	,	PUNCT
ftr-355	363	5	commuter	commuter	NOUN
ftr-355	363	6	tax	tax	NOUN
ftr-355	363	7	allowance	allowance	NOUN
ftr-355	363	8	cutback	cutback	NOUN
ftr-355	363	9	unconstitutional	unconstitutional	ADJ
ftr-355	363	10	,	,	PUNCT
ftr-355	363	11	court	court	NOUN
ftr-355	363	12	says	say	VERB
ftr-355	363	13	,	,	PUNCT
ftr-355	363	14	52	52	NUM
ftr-355	363	15	tax	tax	NOUN
ftr-355	363	16	notes	note	NOUN
ftr-355	363	17	int'l	int'l	VERB
ftr-355	363	18	853	853	NUM
ftr-355	363	19	(	(	PUNCT
ftr-355	363	20	dec	dec	PROPN
ftr-355	363	21	.	.	PROPN
ftr-355	363	22	15	15	NUM
ftr-355	363	23	,	,	PUNCT
ftr-355	363	24	2008	2008	NUM
ftr-355	363	25	)	)	PUNCT
ftr-355	363	26	;	;	PUNCT
ftr-355	363	27	niko	niko	PROPN
ftr-355	363	28	harig	harig	PROPN
ftr-355	363	29	,	,	PUNCT
ftr-355	363	30	germany	germany	PROPN
ftr-355	363	31	's	's	PART
ftr-355	363	32	constitutional	constitutional	ADJ
ftr-355	363	33	court	court	NOUN
ftr-355	363	34	to	to	PART
ftr-355	363	35	rule	rule	VERB
ftr-355	363	36	on	on	ADP
ftr-355	363	37	cutback	cutback	NOUN
ftr-355	363	38	of	of	ADP
ftr-355	363	39	commuter	commuter	NOUN
ftr-355	363	40	tax	tax	NOUN
ftr-355	363	41	allowance	allowance	NOUN
ftr-355	363	42	,	,	PUNCT
ftr-355	363	43	51	51	NUM
ftr-355	363	44	tax	tax	NOUN
ftr-355	363	45	notes	note	NOUN
ftr-355	363	46	int'l	int'l	ADP
ftr-355	363	47	978	978	NUM
ftr-355	363	48	(	(	PUNCT
ftr-355	363	49	sept	sept	PROPN
ftr-355	363	50	.	.	PROPN
ftr-355	363	51	22	22	NUM
ftr-355	363	52	,	,	PUNCT
ftr-355	363	53	2008	2008	NUM
ftr-355	363	54	)	)	PUNCT
ftr-355	363	55	.	.	PUNCT
ftr-355	364	1	72	72	X
ftr-355	364	2	.	.	PUNCT
ftr-355	365	1	see	see	VERB
ftr-355	365	2	ault	ault	PROPN
ftr-355	365	3	&	&	CCONJ
ftr-355	365	4	arnold	arnold	PROPN
ftr-355	365	5	,	,	PUNCT
ftr-355	365	6	supra	supra	PROPN
ftr-355	365	7	note	note	PROPN
ftr-355	365	8	63	63	NUM
ftr-355	365	9	,	,	PUNCT
ftr-355	365	10	at	at	ADP
ftr-355	365	11	67	67	NUM
ftr-355	365	12	.	.	PUNCT
ftr-355	366	1	florida	florida	PROPN
ftr-355	366	2	tax	tax	PROPN
ftr-355	366	3	review	review	NOUN
ftr-355	366	4	from	from	ADP
ftr-355	366	5	gaining	gain	VERB
ftr-355	366	6	access	access	NOUN
ftr-355	366	7	to	to	ADP
ftr-355	366	8	account	account	NOUN
ftr-355	366	9	holder	holder	NOUN
ftr-355	366	10	information	information	NOUN
ftr-355	366	11	to	to	PART
ftr-355	366	12	ensure	ensure	VERB
ftr-355	366	13	that	that	SCONJ
ftr-355	366	14	the	the	DET
ftr-355	366	15	account	account	NOUN
ftr-355	366	16	holders	holder	NOUN
ftr-355	366	17	were	be	AUX
ftr-355	366	18	reporting	report	VERB
ftr-355	366	19	the	the	DET
ftr-355	366	20	interest	interest	NOUN
ftr-355	366	21	income.73	income.73	VERB
ftr-355	366	22	the	the	DET
ftr-355	366	23	compliance	compliance	NOUN
ftr-355	366	24	rate	rate	NOUN
ftr-355	366	25	was	be	AUX
ftr-355	366	26	very	very	ADV
ftr-355	366	27	low.74	low.74	ADJ
ftr-355	366	28	in	in	ADP
ftr-355	366	29	1989	1989	NUM
ftr-355	366	30	,	,	PUNCT
ftr-355	366	31	a	a	DET
ftr-355	366	32	new	new	ADJ
ftr-355	366	33	withholding	withholding	NOUN
ftr-355	366	34	tax	tax	NOUN
ftr-355	366	35	was	be	AUX
ftr-355	366	36	put	put	VERB
ftr-355	366	37	into	into	ADP
ftr-355	366	38	place	place	NOUN
ftr-355	366	39	,	,	PUNCT
ftr-355	366	40	at	at	ADP
ftr-355	366	41	the	the	DET
ftr-355	366	42	relatively	relatively	ADV
ftr-355	366	43	modest	modest	ADJ
ftr-355	366	44	rate	rate	NOUN
ftr-355	366	45	of	of	ADP
ftr-355	366	46	10	10	NUM
ftr-355	366	47	%	%	NOUN
ftr-355	366	48	,	,	PUNCT
ftr-355	366	49	with	with	ADP
ftr-355	366	50	respect	respect	NOUN
ftr-355	366	51	to	to	ADP
ftr-355	366	52	interest	interest	NOUN
ftr-355	366	53	paid	pay	VERB
ftr-355	366	54	by	by	ADP
ftr-355	366	55	banks	bank	NOUN
ftr-355	366	56	.	.	PUNCT
ftr-355	367	1	it	it	PRON
ftr-355	367	2	caused	cause	VERB
ftr-355	367	3	a	a	DET
ftr-355	367	4	massive	massive	ADJ
ftr-355	367	5	capital	capital	NOUN
ftr-355	367	6	flight	flight	NOUN
ftr-355	367	7	as	as	SCONJ
ftr-355	367	8	depositors	depositor	NOUN
ftr-355	367	9	moved	move	VERB
ftr-355	367	10	their	their	PRON
ftr-355	367	11	funds	fund	NOUN
ftr-355	367	12	from	from	ADP
ftr-355	367	13	german	german	ADJ
ftr-355	367	14	banks	bank	NOUN
ftr-355	367	15	to	to	ADP
ftr-355	367	16	the	the	DET
ftr-355	367	17	luxembourg	luxembourg	PROPN
ftr-355	367	18	banks	bank	NOUN
ftr-355	367	19	'	'	PART
ftr-355	367	20	subsidiaries	subsidiary	NOUN
ftr-355	367	21	,	,	PUNCT
ftr-355	367	22	and	and	CCONJ
ftr-355	367	23	six	six	NUM
ftr-355	367	24	months	month	NOUN
ftr-355	367	25	later	later	ADV
ftr-355	367	26	,	,	PUNCT
ftr-355	367	27	the	the	DET
ftr-355	367	28	tax	tax	NOUN
ftr-355	367	29	was	be	AUX
ftr-355	367	30	repealed.n	repealed.n	ADP
ftr-355	367	31	predictably	predictably	ADV
ftr-355	367	32	,	,	PUNCT
ftr-355	367	33	the	the	DET
ftr-355	367	34	low	low	ADJ
ftr-355	367	35	compliance	compliance	NOUN
ftr-355	367	36	rate	rate	NOUN
ftr-355	367	37	with	with	ADP
ftr-355	367	38	respect	respect	NOUN
ftr-355	367	39	to	to	ADP
ftr-355	367	40	interest	interest	NOUN
ftr-355	367	41	income	income	NOUN
ftr-355	367	42	returned	return	VERB
ftr-355	367	43	.	.	PUNCT
ftr-355	368	1	in	in	ADP
ftr-355	368	2	1991	1991	NUM
ftr-355	368	3	,	,	PUNCT
ftr-355	368	4	the	the	DET
ftr-355	368	5	constitutional	constitutional	ADJ
ftr-355	368	6	court	court	NOUN
ftr-355	368	7	found	find	VERB
ftr-355	368	8	that	that	SCONJ
ftr-355	368	9	the	the	DET
ftr-355	368	10	tax	tax	NOUN
ftr-355	368	11	on	on	ADP
ftr-355	368	12	interest	interest	NOUN
ftr-355	368	13	income	income	NOUN
ftr-355	368	14	violated	violate	VERB
ftr-355	368	15	the	the	DET
ftr-355	368	16	constitutional	constitutional	ADJ
ftr-355	368	17	equality	equality	NOUN
ftr-355	368	18	principle	principle	NOUN
ftr-355	368	19	.	.	PUNCT
ftr-355	369	1	the	the	DET
ftr-355	369	2	case	case	NOUN
ftr-355	369	3	was	be	AUX
ftr-355	369	4	brought	bring	VERB
ftr-355	369	5	by	by	ADP
ftr-355	369	6	a	a	DET
ftr-355	369	7	taxpayer	taxpayer	NOUN
ftr-355	369	8	who	who	PRON
ftr-355	369	9	had	have	AUX
ftr-355	369	10	reported	report	VERB
ftr-355	369	11	his	his	PRON
ftr-355	369	12	interest	interest	NOUN
ftr-355	369	13	income	income	NOUN
ftr-355	369	14	and	and	CCONJ
ftr-355	369	15	then	then	ADV
ftr-355	369	16	challenged	challenge	VERB
ftr-355	369	17	the	the	DET
ftr-355	369	18	legality	legality	NOUN
ftr-355	369	19	of	of	ADP
ftr-355	369	20	the	the	DET
ftr-355	369	21	tax	tax	NOUN
ftr-355	369	22	on	on	ADP
ftr-355	369	23	the	the	DET
ftr-355	369	24	grounds	ground	NOUN
ftr-355	369	25	that	that	PRON
ftr-355	369	26	it	it	PRON
ftr-355	369	27	unfairly	unfairly	ADV
ftr-355	369	28	burdened	burden	VERB
ftr-355	369	29	voluntarily	voluntarily	ADV
ftr-355	369	30	compliant	compliant	ADJ
ftr-355	369	31	taxpayers	taxpayer	NOUN
ftr-355	369	32	.	.	PUNCT
ftr-355	370	1	79	79	NUM
ftr-355	371	1	the	the	DET
ftr-355	371	2	court	court	NOUN
ftr-355	371	3	interpreted	interpret	VERB
ftr-355	371	4	the	the	DET
ftr-355	371	5	equality	equality	NOUN
ftr-355	371	6	principle	principle	NOUN
ftr-355	371	7	to	to	PART
ftr-355	371	8	require	require	VERB
ftr-355	371	9	the	the	DET
ftr-355	371	10	tax	tax	NOUN
ftr-355	371	11	burden	burden	NOUN
ftr-355	371	12	to	to	PART
ftr-355	371	13	fall	fall	VERB
ftr-355	371	14	equally	equally	ADV
ftr-355	371	15	on	on	ADP
ftr-355	371	16	all	all	DET
ftr-355	371	17	taxpayers	taxpayer	NOUN
ftr-355	371	18	both	both	PRON
ftr-355	371	19	as	as	ADP
ftr-355	371	20	a	a	DET
ftr-355	371	21	legal	legal	ADJ
ftr-355	371	22	and	and	CCONJ
ftr-355	371	23	a	a	DET
ftr-355	371	24	factual	factual	ADJ
ftr-355	371	25	matter.80	matter.80	NOUN
ftr-355	371	26	because	because	SCONJ
ftr-355	371	27	the	the	DET
ftr-355	371	28	tax	tax	NOUN
ftr-355	371	29	on	on	ADP
ftr-355	371	30	interest	interest	NOUN
ftr-355	371	31	was	be	AUX
ftr-355	371	32	not	not	PART
ftr-355	371	33	enforced	enforce	VERB
ftr-355	371	34	,	,	PUNCT
ftr-355	371	35	and	and	CCONJ
ftr-355	371	36	had	have	VERB
ftr-355	371	37	high	high	ADJ
ftr-355	371	38	levels	level	NOUN
ftr-355	371	39	of	of	ADP
ftr-355	371	40	noncompliance	noncompliance	NOUN
ftr-355	371	41	,	,	PUNCT
ftr-355	371	42	it	it	PRON
ftr-355	371	43	disproportionately	disproportionately	ADV
ftr-355	371	44	burdened	burden	VERB
ftr-355	371	45	taxpayers	taxpayer	NOUN
ftr-355	371	46	who	who	PRON
ftr-355	371	47	voluntarily	voluntarily	ADV
ftr-355	371	48	reported	report	VERB
ftr-355	371	49	and	and	CCONJ
ftr-355	371	50	paid	pay	VERB
ftr-355	371	51	taxes	taxis	NOUN
ftr-355	371	52	on	on	ADP
ftr-355	371	53	their	their	PRON
ftr-355	371	54	interest	interest	NOUN
ftr-355	371	55	income.8	income.8	VERB
ftr-355	371	56	'	'	PUNCT
ftr-355	371	57	the	the	DET
ftr-355	371	58	court	court	NOUN
ftr-355	371	59	did	do	VERB
ftr-355	371	60	not	not	PART
ftr-355	371	61	73	73	NUM
ftr-355	371	62	.	.	PUNCT
ftr-355	372	1	see	see	VERB
ftr-355	372	2	i	i	PROPN
ftr-355	372	3	d.	d.	PROPN
ftr-355	372	4	jorg	jorg	PROPN
ftr-355	372	5	-	-	PUNCT
ftr-355	372	6	dietrich	dietrich	PROPN
ftr-355	372	7	kramer	kramer	PROPN
ftr-355	372	8	,	,	PUNCT
ftr-355	372	9	germany	germany	PROPN
ftr-355	372	10	,	,	PUNCT
ftr-355	372	11	3	3	NUM
ftr-355	372	12	tax	tax	NOUN
ftr-355	372	13	notes	note	NOUN
ftr-355	372	14	int'l	int'l	VERB
ftr-355	372	15	853	853	NUM
ftr-355	372	16	,	,	PUNCT
ftr-355	372	17	855	855	NUM
ftr-355	372	18	(	(	PUNCT
ftr-355	372	19	aug	aug	PROPN
ftr-355	372	20	.	.	PROPN
ftr-355	372	21	1991	1991	NUM
ftr-355	372	22	)	)	PUNCT
ftr-355	372	23	.	.	PUNCT
ftr-355	373	1	richard	richard	PROPN
ftr-355	373	2	minor	minor	PROPN
ftr-355	373	3	,	,	PUNCT
ftr-355	373	4	german	german	ADJ
ftr-355	373	5	parliament	parliament	NOUN
ftr-355	373	6	committee	committee	NOUN
ftr-355	373	7	compromises	compromise	VERB
ftr-355	373	8	on	on	ADP
ftr-355	373	9	new	new	ADJ
ftr-355	373	10	interest	interest	NOUN
ftr-355	373	11	withholding	withholding	NOUN
ftr-355	373	12	tax	tax	NOUN
ftr-355	373	13	bill	bill	NOUN
ftr-355	373	14	,	,	PUNCT
ftr-355	373	15	5	5	NUM
ftr-355	373	16	tax	tax	NOUN
ftr-355	373	17	notes	note	NOUN
ftr-355	373	18	int'l	int'l	ADP
ftr-355	373	19	63	63	NUM
ftr-355	373	20	,	,	PUNCT
ftr-355	373	21	63	63	NUM
ftr-355	373	22	(	(	PUNCT
ftr-355	373	23	july	july	PROPN
ftr-355	373	24	13	13	NUM
ftr-355	373	25	,	,	PUNCT
ftr-355	373	26	1992	1992	NUM
ftr-355	373	27	)	)	PUNCT
ftr-355	373	28	.	.	PUNCT
ftr-355	374	1	74	74	X
ftr-355	374	2	.	.	PUNCT
ftr-355	375	1	see	see	VERB
ftr-355	375	2	ault	ault	PROPN
ftr-355	375	3	&	&	CCONJ
ftr-355	375	4	arnold	arnold	PROPN
ftr-355	375	5	,	,	PUNCT
ftr-355	375	6	supra	supra	PROPN
ftr-355	375	7	note	note	PROPN
ftr-355	375	8	63	63	NUM
ftr-355	375	9	,	,	PUNCT
ftr-355	375	10	at	at	ADP
ftr-355	375	11	67	67	NUM
ftr-355	375	12	.	.	PUNCT
ftr-355	376	1	75	75	NUM
ftr-355	376	2	.	.	PUNCT
ftr-355	377	1	see	see	VERB
ftr-355	377	2	leif	leif	NOUN
ftr-355	377	3	muten	muten	PROPN
ftr-355	377	4	,	,	PUNCT
ftr-355	377	5	international	international	ADJ
ftr-355	377	6	experience	experience	NOUN
ftr-355	377	7	of	of	ADP
ftr-355	377	8	how	how	SCONJ
ftr-355	377	9	taxes	taxis	NOUN
ftr-355	377	10	influence	influence	VERB
ftr-355	377	11	the	the	DET
ftr-355	377	12	movement	movement	NOUN
ftr-355	377	13	of	of	ADP
ftr-355	377	14	private	private	ADJ
ftr-355	377	15	capital	capital	NOUN
ftr-355	377	16	,	,	PUNCT
ftr-355	377	17	8	8	NUM
ftr-355	377	18	tax	tax	NOUN
ftr-355	377	19	notes	note	NOUN
ftr-355	377	20	int'l	int'l	ADP
ftr-355	377	21	743	743	NUM
ftr-355	377	22	,	,	PUNCT
ftr-355	377	23	746	746	NUM
ftr-355	377	24	(	(	PUNCT
ftr-355	377	25	mar	mar	PROPN
ftr-355	377	26	.	.	PROPN
ftr-355	377	27	14	14	NUM
ftr-355	377	28	,	,	PUNCT
ftr-355	377	29	1994	1994	NUM
ftr-355	377	30	)	)	PUNCT
ftr-355	377	31	.	.	PUNCT
ftr-355	378	1	at	at	ADP
ftr-355	378	2	the	the	DET
ftr-355	378	3	same	same	ADJ
ftr-355	378	4	time	time	NOUN
ftr-355	378	5	,	,	PUNCT
ftr-355	378	6	it	it	PRON
ftr-355	378	7	appears	appear	VERB
ftr-355	378	8	that	that	SCONJ
ftr-355	378	9	bank	bank	NOUN
ftr-355	378	10	secrecy	secrecy	NOUN
ftr-355	378	11	laws	law	NOUN
ftr-355	378	12	were	be	AUX
ftr-355	378	13	strengthened	strengthen	VERB
ftr-355	378	14	.	.	PUNCT
ftr-355	379	1	see	see	VERB
ftr-355	379	2	kramer	kramer	PROPN
ftr-355	379	3	,	,	PUNCT
ftr-355	379	4	supra	supra	PROPN
ftr-355	379	5	note	note	PROPN
ftr-355	379	6	73	73	NUM
ftr-355	379	7	,	,	PUNCT
ftr-355	379	8	at	at	ADP
ftr-355	379	9	855	855	NUM
ftr-355	379	10	.	.	PUNCT
ftr-355	380	1	76	76	NUM
ftr-355	380	2	.	.	PUNCT
ftr-355	381	1	an	an	DET
ftr-355	381	2	estimated	estimate	VERB
ftr-355	381	3	120	120	NUM
ftr-355	381	4	billion	billion	NUM
ftr-355	381	5	marks	mark	NOUN
ftr-355	381	6	flowed	flow	VERB
ftr-355	381	7	out	out	ADP
ftr-355	381	8	of	of	ADP
ftr-355	381	9	west	west	PROPN
ftr-355	381	10	germany	germany	PROPN
ftr-355	381	11	in	in	ADP
ftr-355	381	12	1988	1988	NUM
ftr-355	381	13	,	,	PUNCT
ftr-355	381	14	in	in	ADP
ftr-355	381	15	part	part	NOUN
ftr-355	381	16	out	out	ADP
ftr-355	381	17	of	of	ADP
ftr-355	381	18	concern	concern	NOUN
ftr-355	381	19	about	about	ADP
ftr-355	381	20	the	the	DET
ftr-355	381	21	imposition	imposition	NOUN
ftr-355	381	22	of	of	ADP
ftr-355	381	23	withholding	withholding	NOUN
ftr-355	381	24	taxes	taxis	NOUN
ftr-355	381	25	.	.	PUNCT
ftr-355	382	1	see	see	VERB
ftr-355	382	2	ferdinand	ferdinand	PROPN
ftr-355	382	3	protzman	protzman	PROPN
ftr-355	382	4	,	,	PUNCT
ftr-355	382	5	10	10	NUM
ftr-355	382	6	%	%	NOUN
ftr-355	382	7	withholding	withholding	NOUN
ftr-355	382	8	tax	tax	NOUN
ftr-355	382	9	abolished	abolish	VERB
ftr-355	382	10	in	in	ADP
ftr-355	382	11	germany	germany	PROPN
ftr-355	382	12	,	,	PUNCT
ftr-355	382	13	n.y	n.y	PROPN
ftr-355	382	14	.	.	PROPN
ftr-355	382	15	times	times	PROPN
ftr-355	382	16	,	,	PUNCT
ftr-355	382	17	apr	apr	PROPN
ftr-355	382	18	.	.	PROPN
ftr-355	382	19	28	28	NUM
ftr-355	382	20	,	,	PUNCT
ftr-355	382	21	1989	1989	NUM
ftr-355	382	22	.	.	PUNCT
ftr-355	383	1	see	see	VERB
ftr-355	383	2	also	also	ADV
ftr-355	383	3	h.	h.	PROPN
ftr-355	383	4	schlesinger	schlesinger	PROPN
ftr-355	383	5	,	,	PUNCT
ftr-355	383	6	capital	capital	NOUN
ftr-355	383	7	outflow	outflow	NOUN
ftr-355	383	8	and	and	CCONJ
ftr-355	383	9	taxation	taxation	NOUN
ftr-355	383	10	the	the	DET
ftr-355	383	11	case	case	NOUN
ftr-355	383	12	of	of	ADP
ftr-355	383	13	the	the	DET
ftr-355	383	14	federal	federal	PROPN
ftr-355	383	15	republic	republic	PROPN
ftr-355	383	16	of	of	ADP
ftr-355	383	17	germany	germany	PROPN
ftr-355	383	18	,	,	PUNCT
ftr-355	383	19	in	in	ADP
ftr-355	383	20	reforming	reform	VERB
ftr-355	383	21	capital	capital	NOUN
ftr-355	383	22	income	income	NOUN
ftr-355	383	23	taxation	taxation	NOUN
ftr-355	383	24	(	(	PUNCT
ftr-355	383	25	h.	h.	PROPN
ftr-355	383	26	siebert	siebert	PROPN
ftr-355	383	27	ed	ed	PROPN
ftr-355	383	28	.	.	PROPN
ftr-355	383	29	,	,	PUNCT
ftr-355	383	30	1990	1990	NUM
ftr-355	383	31	)	)	PUNCT
ftr-355	383	32	101	101	NUM
ftr-355	383	33	-	-	SYM
ftr-355	383	34	09	09	NUM
ftr-355	383	35	.	.	PUNCT
ftr-355	384	1	77	77	NUM
ftr-355	384	2	.	.	PUNCT
ftr-355	385	1	see	see	VERB
ftr-355	385	2	muten	muten	PROPN
ftr-355	385	3	,	,	PUNCT
ftr-355	385	4	supra	supra	PROPN
ftr-355	385	5	note	note	NOUN
ftr-355	385	6	75	75	NUM
ftr-355	385	7	,	,	PUNCT
ftr-355	385	8	at	at	ADP
ftr-355	385	9	746	746	NUM
ftr-355	385	10	.	.	PUNCT
ftr-355	386	1	the	the	DET
ftr-355	386	2	heightened	heighten	VERB
ftr-355	386	3	secrecy	secrecy	NOUN
ftr-355	386	4	laws	law	NOUN
ftr-355	386	5	protecting	protect	VERB
ftr-355	386	6	banks	bank	NOUN
ftr-355	386	7	,	,	PUNCT
ftr-355	386	8	enacted	enact	VERB
ftr-355	386	9	at	at	ADP
ftr-355	386	10	the	the	DET
ftr-355	386	11	time	time	NOUN
ftr-355	386	12	of	of	ADP
ftr-355	386	13	withholding	withholding	NOUN
ftr-355	386	14	,	,	PUNCT
ftr-355	386	15	remained	remain	VERB
ftr-355	386	16	in	in	ADP
ftr-355	386	17	place	place	NOUN
ftr-355	386	18	even	even	ADV
ftr-355	386	19	after	after	SCONJ
ftr-355	386	20	withholding	withholding	NOUN
ftr-355	386	21	was	be	AUX
ftr-355	386	22	repealed	repeal	VERB
ftr-355	386	23	.	.	PUNCT
ftr-355	387	1	78	78	NUM
ftr-355	387	2	.	.	PUNCT
ftr-355	388	1	in	in	ADP
ftr-355	388	2	1991	1991	NUM
ftr-355	388	3	,	,	PUNCT
ftr-355	388	4	an	an	DET
ftr-355	388	5	estimated	estimate	VERB
ftr-355	388	6	dm	dm	PROPN
ftr-355	388	7	5.3	5.3	NUM
ftr-355	388	8	to	to	PART
ftr-355	388	9	15	15	NUM
ftr-355	388	10	billion	billion	NUM
ftr-355	388	11	of	of	ADP
ftr-355	388	12	revenue	revenue	NOUN
ftr-355	388	13	was	be	AUX
ftr-355	388	14	lost	lose	VERB
ftr-355	388	15	as	as	ADP
ftr-355	388	16	a	a	DET
ftr-355	388	17	result	result	NOUN
ftr-355	388	18	of	of	ADP
ftr-355	388	19	nonpayment	nonpayment	NOUN
ftr-355	388	20	of	of	ADP
ftr-355	388	21	taxes	taxis	NOUN
ftr-355	388	22	on	on	ADP
ftr-355	388	23	interest	interest	NOUN
ftr-355	388	24	income	income	NOUN
ftr-355	388	25	.	.	PUNCT
ftr-355	389	1	see	see	VERB
ftr-355	389	2	kramer	kramer	PROPN
ftr-355	389	3	,	,	PUNCT
ftr-355	389	4	supra	supra	PROPN
ftr-355	389	5	note	note	PROPN
ftr-355	389	6	73	73	NUM
ftr-355	389	7	,	,	PUNCT
ftr-355	389	8	at	at	ADP
ftr-355	389	9	855	855	NUM
ftr-355	389	10	.	.	PUNCT
ftr-355	390	1	according	accord	VERB
ftr-355	390	2	to	to	ADP
ftr-355	390	3	estimates	estimate	NOUN
ftr-355	390	4	accepted	accept	VERB
ftr-355	390	5	by	by	ADP
ftr-355	390	6	the	the	DET
ftr-355	390	7	federal	federal	ADJ
ftr-355	390	8	constitutional	constitutional	ADJ
ftr-355	390	9	court	court	NOUN
ftr-355	390	10	in	in	ADP
ftr-355	390	11	1991	1991	NUM
ftr-355	390	12	,	,	PUNCT
ftr-355	390	13	between	between	ADP
ftr-355	390	14	60	60	NUM
ftr-355	390	15	%	%	NOUN
ftr-355	390	16	and	and	CCONJ
ftr-355	390	17	70	70	NUM
ftr-355	390	18	%	%	NOUN
ftr-355	390	19	of	of	ADP
ftr-355	390	20	domestic	domestic	ADJ
ftr-355	390	21	interest	interest	NOUN
ftr-355	390	22	received	receive	VERB
ftr-355	390	23	by	by	ADP
ftr-355	390	24	private	private	ADJ
ftr-355	390	25	investors	investor	NOUN
ftr-355	390	26	was	be	AUX
ftr-355	390	27	not	not	PART
ftr-355	390	28	reported	report	VERB
ftr-355	390	29	.	.	PUNCT
ftr-355	391	1	see	see	VERB
ftr-355	391	2	ault	ault	PROPN
ftr-355	391	3	&	&	CCONJ
ftr-355	391	4	arnold	arnold	PROPN
ftr-355	391	5	,	,	PUNCT
ftr-355	391	6	supra	supra	PROPN
ftr-355	391	7	note	note	PROPN
ftr-355	391	8	63	63	NUM
ftr-355	391	9	,	,	PUNCT
ftr-355	391	10	at	at	ADP
ftr-355	391	11	67	67	NUM
ftr-355	391	12	.	.	PUNCT
ftr-355	391	13	79	79	NUM
ftr-355	391	14	.	.	PUNCT
ftr-355	392	1	see	see	VERB
ftr-355	392	2	kramer	kramer	PROPN
ftr-355	392	3	,	,	PUNCT
ftr-355	392	4	supra	supra	PROPN
ftr-355	392	5	note	note	PROPN
ftr-355	392	6	73	73	NUM
ftr-355	392	7	,	,	PUNCT
ftr-355	392	8	at	at	ADP
ftr-355	392	9	855	855	NUM
ftr-355	392	10	.	.	PUNCT
ftr-355	393	1	80	80	NUM
ftr-355	393	2	.	.	PUNCT
ftr-355	394	1	see	see	VERB
ftr-355	394	2	kramer	kramer	PROPN
ftr-355	394	3	,	,	PUNCT
ftr-355	394	4	supra	supra	PROPN
ftr-355	394	5	note	note	PROPN
ftr-355	394	6	73	73	NUM
ftr-355	394	7	,	,	PUNCT
ftr-355	394	8	at	at	ADP
ftr-355	394	9	855	855	NUM
ftr-355	394	10	;	;	PUNCT
ftr-355	394	11	richard	richard	PROPN
ftr-355	394	12	g.	g.	PROPN
ftr-355	394	13	minor	minor	PROPN
ftr-355	394	14	,	,	PUNCT
ftr-355	394	15	pending	pende	VERB
ftr-355	394	16	legislation	legislation	NOUN
ftr-355	394	17	:	:	PUNCT
ftr-355	394	18	german	german	ADJ
ftr-355	394	19	parliament	parliament	NOUN
ftr-355	394	20	committee	committee	NOUN
ftr-355	394	21	compromises	compromise	VERB
ftr-355	394	22	on	on	ADP
ftr-355	394	23	new	new	ADJ
ftr-355	394	24	interest	interest	NOUN
ftr-355	394	25	withholding	withholding	NOUN
ftr-355	394	26	tax	tax	NOUN
ftr-355	394	27	bill	bill	NOUN
ftr-355	394	28	,	,	PUNCT
ftr-355	394	29	5	5	NUM
ftr-355	394	30	tax	tax	NOUN
ftr-355	394	31	notes	note	NOUN
ftr-355	394	32	int'l	int'l	ADP
ftr-355	394	33	63	63	NUM
ftr-355	394	34	,	,	PUNCT
ftr-355	394	35	63	63	NUM
ftr-355	394	36	-	-	SYM
ftr-355	394	37	64	64	NUM
ftr-355	394	38	(	(	PUNCT
ftr-355	394	39	july	july	PROPN
ftr-355	394	40	13	13	NUM
ftr-355	394	41	,	,	PUNCT
ftr-355	394	42	1992	1992	NUM
ftr-355	394	43	)	)	PUNCT
ftr-355	394	44	.	.	PUNCT
ftr-355	395	1	81	81	NUM
ftr-355	395	2	.	.	PUNCT
ftr-355	396	1	see	see	VERB
ftr-355	396	2	kramer	kramer	PROPN
ftr-355	396	3	,	,	PUNCT
ftr-355	396	4	supra	supra	PROPN
ftr-355	396	5	note	note	PROPN
ftr-355	396	6	73	73	NUM
ftr-355	396	7	,	,	PUNCT
ftr-355	396	8	at	at	ADP
ftr-355	396	9	855	855	NUM
ftr-355	396	10	;	;	PUNCT
ftr-355	396	11	neuman	neuman	NOUN
ftr-355	396	12	,	,	PUNCT
ftr-355	396	13	supra	supra	PROPN
ftr-355	396	14	note	note	NOUN
ftr-355	396	15	63	63	NUM
ftr-355	396	16	,	,	PUNCT
ftr-355	396	17	at	at	ADP
ftr-355	396	18	309	309	NUM
ftr-355	396	19	.	.	PUNCT
ftr-355	397	1	330	330	NUM
ftr-355	397	2	[	[	X
ftr-355	397	3	vol	vol	NOUN
ftr-355	397	4	.	.	PUNCT
ftr-355	398	1	10:3	10:3	NUM
ftr-355	398	2	2010	2010	NUM
ftr-355	398	3	]	]	PUNCT
ftr-355	398	4	investment	investment	NOUN
ftr-355	398	5	income	income	NOUN
ftr-355	398	6	withholding	withhold	VERB
ftr-355	398	7	in	in	ADP
ftr-355	398	8	the	the	DET
ftr-355	398	9	united	united	PROPN
ftr-355	398	10	states	states	PROPN
ftr-355	398	11	and	and	CCONJ
ftr-355	398	12	germany	germany	PROPN
ftr-355	398	13	331	331	NUM
ftr-355	398	14	invalidate	invalidate	VERB
ftr-355	398	15	the	the	DET
ftr-355	398	16	tax	tax	NOUN
ftr-355	398	17	,	,	PUNCT
ftr-355	398	18	but	but	CCONJ
ftr-355	398	19	rather	rather	ADV
ftr-355	398	20	directed	direct	VERB
ftr-355	398	21	the	the	DET
ftr-355	398	22	legislature	legislature	NOUN
ftr-355	398	23	to	to	PART
ftr-355	398	24	cure	cure	VERB
ftr-355	398	25	the	the	DET
ftr-355	398	26	defect	defect	NOUN
ftr-355	398	27	by	by	ADP
ftr-355	398	28	enacting	enact	VERB
ftr-355	398	29	compliance	compliance	NOUN
ftr-355	398	30	measures	measure	NOUN
ftr-355	398	31	by	by	ADP
ftr-355	398	32	january	january	PROPN
ftr-355	398	33	1	1	NUM
ftr-355	398	34	,	,	PUNCT
ftr-355	398	35	1993	1993	NUM
ftr-355	398	36	,	,	PUNCT
ftr-355	398	37	in	in	ADP
ftr-355	398	38	order	order	NOUN
ftr-355	398	39	to	to	PART
ftr-355	398	40	prevent	prevent	VERB
ftr-355	398	41	the	the	DET
ftr-355	398	42	tax	tax	NOUN
ftr-355	398	43	from	from	ADP
ftr-355	398	44	being	be	AUX
ftr-355	398	45	struck	strike	VERB
ftr-355	398	46	down.82	down.82	ADJ
ftr-355	398	47	the	the	DET
ftr-355	398	48	court	court	NOUN
ftr-355	398	49	prescribed	prescribe	VERB
ftr-355	398	50	two	two	NUM
ftr-355	398	51	alternative	alternative	ADJ
ftr-355	398	52	enforcement	enforcement	NOUN
ftr-355	398	53	approaches	approach	NOUN
ftr-355	398	54	for	for	SCONJ
ftr-355	398	55	the	the	DET
ftr-355	398	56	legislature	legislature	NOUN
ftr-355	398	57	to	to	PART
ftr-355	398	58	consider	consider	VERB
ftr-355	398	59	:	:	PUNCT
ftr-355	398	60	information	information	NOUN
ftr-355	398	61	reporting	reporting	NOUN
ftr-355	398	62	and	and	CCONJ
ftr-355	398	63	withholding	withholding	NOUN
ftr-355	398	64	.	.	PUNCT
ftr-355	399	1	the	the	DET
ftr-355	399	2	administration	administration	NOUN
ftr-355	399	3	initially	initially	ADV
ftr-355	399	4	proposed	propose	VERB
ftr-355	399	5	a	a	DET
ftr-355	399	6	withholding	withholding	NOUN
ftr-355	399	7	tax	tax	NOUN
ftr-355	399	8	of	of	ADP
ftr-355	399	9	25	25	NUM
ftr-355	399	10	%	%	NOUN
ftr-355	399	11	,	,	PUNCT
ftr-355	399	12	along	along	ADP
ftr-355	399	13	with	with	ADP
ftr-355	399	14	significant	significant	ADJ
ftr-355	399	15	exemptions	exemption	NOUN
ftr-355	399	16	and	and	CCONJ
ftr-355	399	17	exceptions	exception	NOUN
ftr-355	399	18	that	that	PRON
ftr-355	399	19	would	would	AUX
ftr-355	399	20	have	have	AUX
ftr-355	399	21	resulted	result	VERB
ftr-355	399	22	in	in	ADP
ftr-355	399	23	only	only	ADV
ftr-355	399	24	about	about	ADV
ftr-355	399	25	20	20	NUM
ftr-355	399	26	%	%	NOUN
ftr-355	399	27	of	of	ADP
ftr-355	399	28	german	german	ADJ
ftr-355	399	29	interest	interest	NOUN
ftr-355	399	30	recipients	recipient	NOUN
ftr-355	399	31	being	be	AUX
ftr-355	399	32	subject	subject	ADJ
ftr-355	399	33	to	to	ADP
ftr-355	399	34	withholding.8	withholding.8	PROPN
ftr-355	399	35	the	the	DET
ftr-355	399	36	administration	administration	NOUN
ftr-355	399	37	's	's	PART
ftr-355	399	38	proposal	proposal	NOUN
ftr-355	399	39	was	be	AUX
ftr-355	399	40	approved	approve	VERB
ftr-355	399	41	by	by	ADP
ftr-355	399	42	one	one	NUM
ftr-355	399	43	parliamentary	parliamentary	ADJ
ftr-355	399	44	chamber	chamber	NOUN
ftr-355	399	45	but	but	CCONJ
ftr-355	399	46	the	the	DET
ftr-355	399	47	other	other	ADJ
ftr-355	399	48	,	,	PUNCT
ftr-355	399	49	controlled	control	VERB
ftr-355	399	50	by	by	ADP
ftr-355	399	51	the	the	DET
ftr-355	399	52	opposition	opposition	NOUN
ftr-355	399	53	party	party	NOUN
ftr-355	399	54	the	the	DET
ftr-355	399	55	social	social	ADJ
ftr-355	399	56	democrats	democrats	PROPN
ftr-355	399	57	rejected	reject	VERB
ftr-355	399	58	it.85	it.85	NOUN
ftr-355	399	59	the	the	DET
ftr-355	399	60	social	social	ADJ
ftr-355	399	61	democrats	democrat	NOUN
ftr-355	399	62	took	take	VERB
ftr-355	399	63	the	the	DET
ftr-355	399	64	position	position	NOUN
ftr-355	399	65	that	that	SCONJ
ftr-355	399	66	the	the	DET
ftr-355	399	67	proposal	proposal	NOUN
ftr-355	399	68	was	be	AUX
ftr-355	399	69	constitutionally	constitutionally	ADV
ftr-355	399	70	inadequate	inadequate	ADJ
ftr-355	399	71	,	,	PUNCT
ftr-355	399	72	and	and	CCONJ
ftr-355	399	73	that	that	SCONJ
ftr-355	399	74	only	only	ADV
ftr-355	399	75	a	a	DET
ftr-355	399	76	reporting	reporting	NOUN
ftr-355	399	77	requirement	requirement	NOUN
ftr-355	399	78	would	would	AUX
ftr-355	399	79	be	be	AUX
ftr-355	399	80	sufficient.86	sufficient.86	ADJ
ftr-355	399	81	they	they	PRON
ftr-355	399	82	proposed	propose	VERB
ftr-355	399	83	to	to	PART
ftr-355	399	84	amend	amend	VERB
ftr-355	399	85	the	the	DET
ftr-355	399	86	bank	bank	NOUN
ftr-355	399	87	secrecy	secrecy	NOUN
ftr-355	399	88	laws	law	NOUN
ftr-355	399	89	to	to	PART
ftr-355	399	90	allow	allow	VERB
ftr-355	399	91	tax	tax	NOUN
ftr-355	399	92	authorities	authority	NOUN
ftr-355	399	93	access	access	NOUN
ftr-355	399	94	to	to	ADP
ftr-355	399	95	bank	bank	NOUN
ftr-355	399	96	records	record	NOUN
ftr-355	399	97	of	of	ADP
ftr-355	399	98	german	german	ADJ
ftr-355	399	99	taxpayers.87	taxpayers.87	NOUN
ftr-355	399	100	the	the	DET
ftr-355	399	101	compromise	compromise	NOUN
ftr-355	399	102	ultimately	ultimately	ADV
ftr-355	399	103	agreed	agree	VERB
ftr-355	399	104	upon	upon	SCONJ
ftr-355	399	105	by	by	ADP
ftr-355	399	106	the	the	DET
ftr-355	399	107	joint	joint	ADJ
ftr-355	399	108	legislative	legislative	ADJ
ftr-355	399	109	conference	conference	NOUN
ftr-355	399	110	committee	committee	NOUN
ftr-355	399	111	was	be	AUX
ftr-355	399	112	a	a	DET
ftr-355	399	113	somewhat	somewhat	ADV
ftr-355	399	114	more	more	ADV
ftr-355	399	115	rigorous	rigorous	ADJ
ftr-355	399	116	withholding	withholding	NOUN
ftr-355	399	117	tax	tax	NOUN
ftr-355	399	118	.	.	PUNCT
ftr-355	400	1	as	as	ADP
ftr-355	400	2	part	part	NOUN
ftr-355	400	3	of	of	ADP
ftr-355	400	4	its	its	PRON
ftr-355	400	5	compromise	compromise	NOUN
ftr-355	400	6	with	with	ADP
ftr-355	400	7	the	the	DET
ftr-355	400	8	opposition	opposition	NOUN
ftr-355	400	9	party	party	NOUN
ftr-355	400	10	,	,	PUNCT
ftr-355	400	11	the	the	DET
ftr-355	400	12	ruling	rule	VERB
ftr-355	400	13	coalition	coalition	NOUN
ftr-355	400	14	made	make	VERB
ftr-355	400	15	a	a	DET
ftr-355	400	16	commitment	commitment	NOUN
ftr-355	400	17	to	to	PART
ftr-355	400	18	re	re	VERB
ftr-355	400	19	-	-	VERB
ftr-355	400	20	examine	examine	VERB
ftr-355	400	21	its	its	PRON
ftr-355	400	22	interpretation	interpretation	NOUN
ftr-355	400	23	of	of	ADP
ftr-355	400	24	bank	bank	NOUN
ftr-355	400	25	secrecy	secrecy	NOUN
ftr-355	400	26	laws	law	NOUN
ftr-355	400	27	restricting	restrict	VERB
ftr-355	400	28	the	the	DET
ftr-355	400	29	tax	tax	NOUN
ftr-355	400	30	authorities	authority	NOUN
ftr-355	400	31	'	'	PART
ftr-355	400	32	access	access	NOUN
ftr-355	400	33	to	to	ADP
ftr-355	400	34	account	account	NOUN
ftr-355	400	35	information	information	NOUN
ftr-355	400	36	by	by	ADP
ftr-355	400	37	the	the	DET
ftr-355	400	38	end	end	NOUN
ftr-355	400	39	of	of	ADP
ftr-355	400	40	the	the	DET
ftr-355	400	41	year	year	NOUN
ftr-355	400	42	.	.	PUNCT
ftr-355	401	1	effective	effective	ADJ
ftr-355	401	2	january	january	PROPN
ftr-355	401	3	1	1	NUM
ftr-355	401	4	,	,	PUNCT
ftr-355	401	5	1993	1993	NUM
ftr-355	401	6	,	,	PUNCT
ftr-355	401	7	the	the	DET
ftr-355	401	8	new	new	ADJ
ftr-355	401	9	withholding	withholding	NOUN
ftr-355	401	10	tax	tax	NOUN
ftr-355	401	11	,	,	PUNCT
ftr-355	401	12	at	at	ADP
ftr-355	401	13	a	a	DET
ftr-355	401	14	rate	rate	NOUN
ftr-355	401	15	of	of	ADP
ftr-355	401	16	30	30	NUM
ftr-355	401	17	%	%	NOUN
ftr-355	401	18	,	,	PUNCT
ftr-355	401	19	was	be	AUX
ftr-355	401	20	introduced	introduce	VERB
ftr-355	401	21	.	.	PUNCT
ftr-355	402	1	the	the	DET
ftr-355	402	2	tax	tax	NOUN
ftr-355	402	3	incorporates	incorporate	VERB
ftr-355	402	4	many	many	ADJ
ftr-355	402	5	of	of	ADP
ftr-355	402	6	the	the	DET
ftr-355	402	7	exceptions	exception	NOUN
ftr-355	402	8	and	and	CCONJ
ftr-355	402	9	limitations	limitation	NOUN
ftr-355	402	10	of	of	ADP
ftr-355	402	11	the	the	DET
ftr-355	402	12	originally	originally	ADV
ftr-355	402	13	proposed	propose	VERB
ftr-355	402	14	tax	tax	NOUN
ftr-355	402	15	:	:	PUNCT
ftr-355	402	16	the	the	DET
ftr-355	402	17	tax	tax	NOUN
ftr-355	402	18	applies	apply	VERB
ftr-355	402	19	to	to	ADP
ftr-355	402	20	interest	interest	NOUN
ftr-355	402	21	received	receive	VERB
ftr-355	402	22	by	by	ADP
ftr-355	402	23	german	german	ADJ
ftr-355	402	24	residents	resident	NOUN
ftr-355	402	25	,	,	PUNCT
ftr-355	402	26	but	but	CCONJ
ftr-355	402	27	those	those	PRON
ftr-355	402	28	who	who	PRON
ftr-355	402	29	have	have	VERB
ftr-355	402	30	interest	interest	NOUN
ftr-355	402	31	income	income	NOUN
ftr-355	402	32	below	below	ADP
ftr-355	402	33	a	a	DET
ftr-355	402	34	threshold	threshold	NOUN
ftr-355	402	35	exemption	exemption	NOUN
ftr-355	402	36	amount	amount	NOUN
ftr-355	402	37	can	can	AUX
ftr-355	402	38	have	have	VERB
ftr-355	402	39	the	the	DET
ftr-355	402	40	withholding	withholding	NOUN
ftr-355	402	41	requirement	requirement	NOUN
ftr-355	402	42	waived.90	waived.90	NOUN
ftr-355	402	43	nonresidents	nonresident	NOUN
ftr-355	402	44	are	be	AUX
ftr-355	402	45	not	not	PART
ftr-355	402	46	subject	subject	ADJ
ftr-355	402	47	to	to	ADP
ftr-355	402	48	withholding	withholding	NOUN
ftr-355	402	49	.	.	PUNCT
ftr-355	403	1	in	in	ADP
ftr-355	403	2	addition	addition	NOUN
ftr-355	403	3	,	,	PUNCT
ftr-355	403	4	foreign	foreign	ADJ
ftr-355	403	5	branches	branch	NOUN
ftr-355	403	6	of	of	ADP
ftr-355	403	7	82	82	NUM
ftr-355	403	8	.	.	PUNCT
ftr-355	404	1	see	see	PROPN
ftr-355	404	2	kramer	kramer	PROPN
ftr-355	404	3	,	,	PUNCT
ftr-355	404	4	supra	supra	PROPN
ftr-355	404	5	note	note	PROPN
ftr-355	404	6	73	73	NUM
ftr-355	404	7	,	,	PUNCT
ftr-355	404	8	at	at	ADP
ftr-355	404	9	855	855	NUM
ftr-355	404	10	.	.	PUNCT
ftr-355	405	1	83	83	NUM
ftr-355	405	2	.	.	PUNCT
ftr-355	406	1	see	see	VERB
ftr-355	406	2	minor	minor	ADJ
ftr-355	406	3	,	,	PUNCT
ftr-355	406	4	supra	supra	ADJ
ftr-355	406	5	note	note	NOUN
ftr-355	406	6	80	80	NUM
ftr-355	406	7	,	,	PUNCT
ftr-355	406	8	at	at	ADP
ftr-355	406	9	64	64	NUM
ftr-355	406	10	.	.	PUNCT
ftr-355	406	11	84	84	NUM
ftr-355	406	12	.	.	PUNCT
ftr-355	407	1	i	i	PRON
ftr-355	407	2	d.	d.	PROPN
ftr-355	407	3	85	85	NUM
ftr-355	407	4	.	.	PUNCT
ftr-355	408	1	i	i	PRON
ftr-355	408	2	d.	d.	PROPN
ftr-355	408	3	86	86	NUM
ftr-355	408	4	.	.	PUNCT
ftr-355	409	1	i	i	PRON
ftr-355	409	2	d.	d.	PROPN
ftr-355	409	3	87	87	NUM
ftr-355	409	4	.	.	PUNCT
ftr-355	410	1	i	i	PRON
ftr-355	410	2	d.	d.	PROPN
ftr-355	410	3	88	88	NUM
ftr-355	410	4	.	.	PUNCT
ftr-355	411	1	i	i	PRON
ftr-355	411	2	d.	d.	PROPN
ftr-355	411	3	at	at	ADP
ftr-355	411	4	63	63	NUM
ftr-355	411	5	.	.	PUNCT
ftr-355	411	6	89	89	NUM
ftr-355	411	7	.	.	PUNCT
ftr-355	412	1	see	see	VERB
ftr-355	412	2	i	i	PRON
ftr-355	412	3	d.	d.	PROPN
ftr-355	412	4	it	it	PRON
ftr-355	412	5	appears	appear	VERB
ftr-355	412	6	that	that	SCONJ
ftr-355	412	7	the	the	DET
ftr-355	412	8	promised	promise	VERB
ftr-355	412	9	ruling	ruling	NOUN
ftr-355	412	10	was	be	AUX
ftr-355	412	11	never	never	ADV
ftr-355	412	12	issued	issue	VERB
ftr-355	412	13	.	.	PUNCT
ftr-355	413	1	90	90	NUM
ftr-355	413	2	.	.	PUNCT
ftr-355	414	1	as	as	ADP
ftr-355	414	2	under	under	ADP
ftr-355	414	3	the	the	DET
ftr-355	414	4	administration	administration	NOUN
ftr-355	414	5	's	's	PART
ftr-355	414	6	original	original	ADJ
ftr-355	414	7	proposal	proposal	NOUN
ftr-355	414	8	,	,	PUNCT
ftr-355	414	9	the	the	DET
ftr-355	414	10	exempt	exempt	ADJ
ftr-355	414	11	amount	amount	NOUN
ftr-355	414	12	was	be	AUX
ftr-355	414	13	increased	increase	VERB
ftr-355	414	14	10	10	NUM
ftr-355	414	15	-	-	NOUN
ftr-355	414	16	fold	fold	ADJ
ftr-355	414	17	from	from	ADP
ftr-355	414	18	the	the	DET
ftr-355	414	19	prior	prior	ADJ
ftr-355	414	20	law	law	NOUN
ftr-355	414	21	amount	amount	NOUN
ftr-355	414	22	,	,	PUNCT
ftr-355	414	23	to	to	ADP
ftr-355	414	24	dm	dm	PROPN
ftr-355	414	25	6,000	6,000	NUM
ftr-355	414	26	for	for	ADP
ftr-355	414	27	an	an	DET
ftr-355	414	28	individual	individual	NOUN
ftr-355	414	29	,	,	PUNCT
ftr-355	414	30	and	and	CCONJ
ftr-355	414	31	dm	dm	VERB
ftr-355	414	32	12,000	12,000	NUM
ftr-355	414	33	for	for	ADP
ftr-355	414	34	a	a	DET
ftr-355	414	35	married	married	ADJ
ftr-355	414	36	couple	couple	NOUN
ftr-355	414	37	filing	filing	NOUN
ftr-355	414	38	jointly	jointly	ADV
ftr-355	414	39	.	.	PUNCT
ftr-355	415	1	see	see	VERB
ftr-355	415	2	i	i	PRON
ftr-355	415	3	d.	d.	PROPN
ftr-355	415	4	at	at	ADP
ftr-355	415	5	64	64	NUM
ftr-355	415	6	.	.	PUNCT
ftr-355	416	1	as	as	ADP
ftr-355	416	2	of	of	ADP
ftr-355	416	3	2004	2004	NUM
ftr-355	416	4	,	,	PUNCT
ftr-355	416	5	the	the	DET
ftr-355	416	6	exemption	exemption	NOUN
ftr-355	416	7	amount	amount	NOUN
ftr-355	416	8	was	be	AUX
ftr-355	416	9	e	e	NOUN
ftr-355	416	10	1,370	1,370	NUM
ftr-355	416	11	.	.	PUNCT
ftr-355	417	1	see	see	VERB
ftr-355	417	2	ault	ault	PROPN
ftr-355	417	3	&	&	CCONJ
ftr-355	417	4	arnold	arnold	PROPN
ftr-355	417	5	,	,	PUNCT
ftr-355	417	6	supra	supra	PROPN
ftr-355	417	7	note	note	PROPN
ftr-355	417	8	63	63	NUM
ftr-355	417	9	,	,	PUNCT
ftr-355	417	10	at	at	ADP
ftr-355	417	11	67	67	NUM
ftr-355	417	12	.	.	PUNCT
ftr-355	418	1	german	german	ADJ
ftr-355	418	2	taxpayers	taxpayer	NOUN
ftr-355	418	3	with	with	ADP
ftr-355	418	4	interest	interest	NOUN
ftr-355	418	5	income	income	NOUN
ftr-355	418	6	below	below	ADP
ftr-355	418	7	the	the	DET
ftr-355	418	8	exemption	exemption	NOUN
ftr-355	418	9	amount	amount	NOUN
ftr-355	418	10	are	be	AUX
ftr-355	418	11	not	not	PART
ftr-355	418	12	subject	subject	ADJ
ftr-355	418	13	to	to	ADP
ftr-355	418	14	withholding	withhold	VERB
ftr-355	418	15	if	if	SCONJ
ftr-355	418	16	they	they	PRON
ftr-355	418	17	provide	provide	VERB
ftr-355	418	18	an	an	DET
ftr-355	418	19	exemption	exemption	NOUN
ftr-355	418	20	form	form	NOUN
ftr-355	418	21	to	to	ADP
ftr-355	418	22	the	the	DET
ftr-355	418	23	withholding	withholding	NOUN
ftr-355	418	24	agent	agent	NOUN
ftr-355	418	25	.	.	PUNCT
ftr-355	419	1	the	the	DET
ftr-355	419	2	tax	tax	NOUN
ftr-355	419	3	authorities	authority	NOUN
ftr-355	419	4	are	be	AUX
ftr-355	419	5	authorized	authorize	VERB
ftr-355	419	6	to	to	PART
ftr-355	419	7	gain	gain	VERB
ftr-355	419	8	access	access	NOUN
ftr-355	419	9	to	to	ADP
ftr-355	419	10	account	account	NOUN
ftr-355	419	11	information	information	NOUN
ftr-355	419	12	to	to	PART
ftr-355	419	13	ensure	ensure	VERB
ftr-355	419	14	that	that	SCONJ
ftr-355	419	15	a	a	DET
ftr-355	419	16	taxpayer	taxpayer	NOUN
ftr-355	419	17	does	do	AUX
ftr-355	419	18	not	not	PART
ftr-355	419	19	claim	claim	VERB
ftr-355	419	20	multiple	multiple	ADJ
ftr-355	419	21	exemptions	exemption	NOUN
ftr-355	419	22	for	for	ADP
ftr-355	419	23	multiple	multiple	ADJ
ftr-355	419	24	bank	bank	NOUN
ftr-355	419	25	accounts	account	NOUN
ftr-355	419	26	.	.	PUNCT
ftr-355	420	1	see	see	VERB
ftr-355	420	2	minor	minor	ADJ
ftr-355	420	3	,	,	PUNCT
ftr-355	420	4	supra	supra	ADJ
ftr-355	420	5	note	note	NOUN
ftr-355	420	6	80	80	NUM
ftr-355	420	7	,	,	PUNCT
ftr-355	420	8	at	at	ADP
ftr-355	420	9	64	64	NUM
ftr-355	420	10	.	.	PUNCT
ftr-355	421	1	florida	florida	PROPN
ftr-355	421	2	tax	tax	PROPN
ftr-355	421	3	review	review	NOUN
ftr-355	421	4	german	german	ADJ
ftr-355	421	5	banks	bank	NOUN
ftr-355	421	6	are	be	AUX
ftr-355	421	7	not	not	PART
ftr-355	421	8	required	require	VERB
ftr-355	421	9	to	to	PART
ftr-355	421	10	withhold	withhold	VERB
ftr-355	421	11	on	on	ADP
ftr-355	421	12	interest	interest	NOUN
ftr-355	421	13	payments	payment	NOUN
ftr-355	421	14	made	make	VERB
ftr-355	421	15	to	to	ADP
ftr-355	421	16	german	german	ADJ
ftr-355	421	17	account	account	NOUN
ftr-355	421	18	holders.9	holders.9	PROPN
ftr-355	421	19	'	'	PUNCT
ftr-355	421	20	c	c	PROPN
ftr-355	421	21	luxembourg	luxembourg	PROPN
ftr-355	421	22	despite	despite	SCONJ
ftr-355	421	23	the	the	DET
ftr-355	421	24	limited	limited	ADJ
ftr-355	421	25	scope	scope	NOUN
ftr-355	421	26	of	of	ADP
ftr-355	421	27	the	the	DET
ftr-355	421	28	withholding	withholding	NOUN
ftr-355	421	29	tax	tax	NOUN
ftr-355	421	30	,	,	PUNCT
ftr-355	421	31	taxpayers	taxpayer	NOUN
ftr-355	421	32	were	be	AUX
ftr-355	421	33	concerned	concern	VERB
ftr-355	421	34	that	that	SCONJ
ftr-355	421	35	in	in	ADP
ftr-355	421	36	the	the	DET
ftr-355	421	37	future	future	NOUN
ftr-355	421	38	,	,	PUNCT
ftr-355	421	39	the	the	DET
ftr-355	421	40	exemption	exemption	NOUN
ftr-355	421	41	amount	amount	NOUN
ftr-355	421	42	might	might	AUX
ftr-355	421	43	be	be	AUX
ftr-355	421	44	increased	increase	VERB
ftr-355	421	45	or	or	CCONJ
ftr-355	421	46	that	that	SCONJ
ftr-355	421	47	german	german	ADJ
ftr-355	421	48	bank	bank	NOUN
ftr-355	421	49	secrecy	secrecy	NOUN
ftr-355	421	50	laws	law	NOUN
ftr-355	421	51	might	might	AUX
ftr-355	421	52	be	be	AUX
ftr-355	421	53	eroded.92	eroded.92	NOUN
ftr-355	421	54	as	as	ADP
ftr-355	421	55	a	a	DET
ftr-355	421	56	result	result	NOUN
ftr-355	421	57	,	,	PUNCT
ftr-355	421	58	there	there	PRON
ftr-355	421	59	occurred	occur	VERB
ftr-355	421	60	again	again	ADV
ftr-355	421	61	a	a	DET
ftr-355	421	62	capital	capital	NOUN
ftr-355	421	63	outflow	outflow	NOUN
ftr-355	421	64	reminiscent	reminiscent	ADJ
ftr-355	421	65	of	of	ADP
ftr-355	421	66	the	the	DET
ftr-355	421	67	1989	1989	NUM
ftr-355	421	68	experience	experience	NOUN
ftr-355	421	69	,	,	PUNCT
ftr-355	421	70	with	with	ADP
ftr-355	421	71	an	an	DET
ftr-355	421	72	estimated	estimate	VERB
ftr-355	421	73	dm	dm	NUM
ftr-355	421	74	500	500	NUM
ftr-355	421	75	billion	billion	NUM
ftr-355	421	76	(	(	PUNCT
ftr-355	421	77	$	$	SYM
ftr-355	421	78	333	333	NUM
ftr-355	421	79	billion	billion	NUM
ftr-355	421	80	)	)	PUNCT
ftr-355	421	81	moving	move	VERB
ftr-355	421	82	from	from	ADP
ftr-355	421	83	germany	germany	PROPN
ftr-355	421	84	primarily	primarily	ADV
ftr-355	421	85	to	to	ADP
ftr-355	421	86	branches	branch	NOUN
ftr-355	421	87	of	of	ADP
ftr-355	421	88	german	german	ADJ
ftr-355	421	89	banks	bank	NOUN
ftr-355	421	90	in	in	ADP
ftr-355	421	91	luxembourg	luxembourg	PROPN
ftr-355	421	92	and	and	CCONJ
ftr-355	421	93	switzerland	switzerland	PROPN
ftr-355	421	94	.	.	PUNCT
ftr-355	422	1	amid	amid	ADP
ftr-355	422	2	reports	report	NOUN
ftr-355	422	3	of	of	ADP
ftr-355	422	4	german	german	ADJ
ftr-355	422	5	citizens	citizen	NOUN
ftr-355	422	6	skulking	skulk	VERB
ftr-355	422	7	around	around	ADP
ftr-355	422	8	the	the	DET
ftr-355	422	9	streets	street	NOUN
ftr-355	422	10	of	of	ADP
ftr-355	422	11	luxembourg	luxembourg	PROPN
ftr-355	422	12	's	's	PART
ftr-355	422	13	banking	banking	NOUN
ftr-355	422	14	district	district	NOUN
ftr-355	422	15	carrying	carry	VERB
ftr-355	422	16	plastic	plastic	NOUN
ftr-355	422	17	bags	bag	NOUN
ftr-355	422	18	stuffed	stuff	VERB
ftr-355	422	19	with	with	ADP
ftr-355	422	20	deutschemarks	deutschemark	NOUN
ftr-355	422	21	,	,	PUNCT
ftr-355	422	22	lured	lure	VERB
ftr-355	422	23	by	by	ADP
ftr-355	422	24	full	full	ADJ
ftr-355	422	25	page	page	NOUN
ftr-355	422	26	ads	ad	NOUN
ftr-355	422	27	proclaiming	proclaim	VERB
ftr-355	422	28	,	,	PUNCT
ftr-355	422	29	"	"	PUNCT
ftr-355	422	30	luxembourg	luxembourg	PROPN
ftr-355	422	31	,	,	PUNCT
ftr-355	422	32	the	the	DET
ftr-355	422	33	holiday	holiday	NOUN
ftr-355	422	34	home	home	NOUN
ftr-355	422	35	for	for	ADP
ftr-355	422	36	your	your	PRON
ftr-355	422	37	money,"94	money,"94	NOUN
ftr-355	422	38	and	and	CCONJ
ftr-355	422	39	"	"	PUNCT
ftr-355	422	40	it	it	PRON
ftr-355	422	41	's	be	AUX
ftr-355	422	42	only	only	ADV
ftr-355	422	43	a	a	DET
ftr-355	422	44	cat	cat	NOUN
ftr-355	422	45	's	's	PART
ftr-355	422	46	leap	leap	NOUN
ftr-355	422	47	away	away	ADV
ftr-355	422	48	,	,	PUNCT
ftr-355	422	49	"	"	PUNCT
ftr-355	422	50	9	9	NUM
ftr-355	422	51	5	5	NUM
ftr-355	422	52	setting	set	VERB
ftr-355	422	53	up	up	ADP
ftr-355	422	54	accounts	account	NOUN
ftr-355	422	55	using	use	VERB
ftr-355	422	56	false	false	ADJ
ftr-355	422	57	names	name	NOUN
ftr-355	422	58	such	such	ADJ
ftr-355	422	59	as	as	ADP
ftr-355	422	60	helmut	helmut	PROPN
ftr-355	422	61	kohl	kohl	NOUN
ftr-355	422	62	and	and	CCONJ
ftr-355	422	63	pinocchio,96	pinocchio,96	VERB
ftr-355	422	64	the	the	DET
ftr-355	422	65	german	german	ADJ
ftr-355	422	66	government	government	NOUN
ftr-355	422	67	lost	lose	VERB
ftr-355	422	68	an	an	DET
ftr-355	422	69	estimated	estimate	VERB
ftr-355	422	70	$	$	SYM
ftr-355	422	71	15	15	NUM
ftr-355	422	72	billion	billion	NUM
ftr-355	422	73	in	in	ADP
ftr-355	422	74	tax	tax	NOUN
ftr-355	422	75	revenues	revenue	NOUN
ftr-355	422	76	during	during	ADP
ftr-355	422	77	1993	1993	NUM
ftr-355	422	78	and	and	CCONJ
ftr-355	422	79	1994.97	1994.97	NUM
ftr-355	422	80	in	in	ADP
ftr-355	422	81	the	the	DET
ftr-355	422	82	ensuing	ensue	VERB
ftr-355	422	83	years	year	NOUN
ftr-355	422	84	,	,	PUNCT
ftr-355	422	85	the	the	DET
ftr-355	422	86	situation	situation	NOUN
ftr-355	422	87	deteriorated	deteriorate	VERB
ftr-355	422	88	further	far	ADV
ftr-355	422	89	.	.	PUNCT
ftr-355	423	1	the	the	DET
ftr-355	423	2	german	german	ADJ
ftr-355	423	3	government	government	NOUN
ftr-355	423	4	tried	try	VERB
ftr-355	423	5	,	,	PUNCT
ftr-355	423	6	unsuccessfully	unsuccessfully	ADV
ftr-355	423	7	,	,	PUNCT
ftr-355	423	8	through	through	ADP
ftr-355	423	9	diplomatic	diplomatic	ADJ
ftr-355	423	10	channels	channel	NOUN
ftr-355	423	11	to	to	PART
ftr-355	423	12	persuade	persuade	VERB
ftr-355	423	13	luxembourg	luxembourg	PROPN
ftr-355	423	14	to	to	PART
ftr-355	423	15	introduce	introduce	VERB
ftr-355	423	16	a	a	DET
ftr-355	423	17	withholding	withholding	NOUN
ftr-355	423	18	tax	tax	NOUN
ftr-355	423	19	and	and	CCONJ
ftr-355	423	20	called	call	VERB
ftr-355	423	21	for	for	ADP
ftr-355	423	22	a	a	DET
ftr-355	423	23	europe	europe	NOUN
ftr-355	423	24	-	-	PUNCT
ftr-355	423	25	wide	wide	ADJ
ftr-355	423	26	withholding	withholding	NOUN
ftr-355	423	27	tax.98	tax.98	PROPN
ftr-355	423	28	luxembourg	luxembourg	PROPN
ftr-355	423	29	declined	decline	VERB
ftr-355	423	30	to	to	PART
ftr-355	423	31	act	act	VERB
ftr-355	423	32	,	,	PUNCT
ftr-355	423	33	pointing	point	VERB
ftr-355	423	34	out	out	ADP
ftr-355	423	35	that	that	SCONJ
ftr-355	423	36	even	even	ADV
ftr-355	423	37	if	if	SCONJ
ftr-355	423	38	all	all	DET
ftr-355	423	39	european	european	PROPN
ftr-355	423	40	union	union	PROPN
ftr-355	423	41	countries	country	NOUN
ftr-355	423	42	agreed	agree	VERB
ftr-355	423	43	to	to	PART
ftr-355	423	44	cooperate	cooperate	VERB
ftr-355	423	45	,	,	PUNCT
ftr-355	423	46	germans	german	NOUN
ftr-355	423	47	would	would	AUX
ftr-355	423	48	continue	continue	VERB
ftr-355	423	49	to	to	PART
ftr-355	423	50	evade	evade	VERB
ftr-355	423	51	taxes	taxis	NOUN
ftr-355	423	52	by	by	ADP
ftr-355	423	53	moving	move	VERB
ftr-355	423	54	their	their	PRON
ftr-355	423	55	money	money	NOUN
ftr-355	423	56	to	to	ADP
ftr-355	423	57	non	non	ADJ
ftr-355	423	58	-	-	ADJ
ftr-355	423	59	eu	eu	ADJ
ftr-355	423	60	countries	country	NOUN
ftr-355	423	61	such	such	ADJ
ftr-355	423	62	as	as	ADP
ftr-355	423	63	switzerland	switzerland	PROPN
ftr-355	423	64	or	or	CCONJ
ftr-355	423	65	monaco	monaco	NOUN
ftr-355	423	66	,	,	PUNCT
ftr-355	423	67	or	or	CCONJ
ftr-355	423	68	to	to	ADP
ftr-355	423	69	territories	territory	NOUN
ftr-355	423	70	exempt	exempt	ADJ
ftr-355	423	71	from	from	ADP
ftr-355	423	72	eu	eu	PROPN
ftr-355	423	73	rules	rule	NOUN
ftr-355	423	74	such	such	ADJ
ftr-355	423	75	as	as	ADP
ftr-355	423	76	the	the	DET
ftr-355	423	77	channel	channel	NOUN
ftr-355	423	78	91	91	NUM
ftr-355	423	79	.	.	PUNCT
ftr-355	424	1	see	see	VERB
ftr-355	424	2	minor	minor	ADJ
ftr-355	424	3	,	,	PUNCT
ftr-355	424	4	supra	supra	ADJ
ftr-355	424	5	note	note	NOUN
ftr-355	424	6	80	80	NUM
ftr-355	424	7	,	,	PUNCT
ftr-355	424	8	at	at	ADP
ftr-355	424	9	64	64	NUM
ftr-355	424	10	.	.	PUNCT
ftr-355	425	1	92	92	NUM
ftr-355	425	2	.	.	PUNCT
ftr-355	426	1	see	see	VERB
ftr-355	426	2	nathaniel	nathaniel	PROPN
ftr-355	426	3	c.	c.	PROPN
ftr-355	426	4	nash	nash	PROPN
ftr-355	426	5	,	,	PUNCT
ftr-355	426	6	germans	german	NOUN
ftr-355	426	7	in	in	ADP
ftr-355	426	8	tax	tax	NOUN
ftr-355	426	9	revolt	revolt	NOUN
ftr-355	426	10	embrace	embrace	PROPN
ftr-355	426	11	luxembourg	luxembourg	PROPN
ftr-355	426	12	,	,	PUNCT
ftr-355	426	13	n.y	n.y	PROPN
ftr-355	426	14	.	.	PROPN
ftr-355	426	15	times	times	PROPN
ftr-355	426	16	,	,	PUNCT
ftr-355	426	17	nov	nov	PROPN
ftr-355	426	18	.	.	PROPN
ftr-355	426	19	25	25	NUM
ftr-355	426	20	,	,	PUNCT
ftr-355	426	21	1994	1994	NUM
ftr-355	426	22	.	.	PUNCT
ftr-355	427	1	93	93	NUM
ftr-355	427	2	.	.	PUNCT
ftr-355	428	1	see	see	VERB
ftr-355	428	2	ault	ault	PROPN
ftr-355	428	3	&	&	CCONJ
ftr-355	428	4	arnold	arnold	PROPN
ftr-355	428	5	,	,	PUNCT
ftr-355	428	6	supra	supra	PROPN
ftr-355	428	7	note	note	PROPN
ftr-355	428	8	63	63	NUM
ftr-355	428	9	,	,	PUNCT
ftr-355	428	10	at	at	ADP
ftr-355	428	11	67	67	NUM
ftr-355	428	12	.	.	PUNCT
ftr-355	428	13	94	94	NUM
ftr-355	428	14	.	.	PUNCT
ftr-355	429	1	see	see	VERB
ftr-355	429	2	john	john	PROPN
ftr-355	429	3	eisenhammer	eisenhammer	PROPN
ftr-355	429	4	,	,	PUNCT
ftr-355	429	5	view	view	NOUN
ftr-355	429	6	from	from	ADP
ftr-355	429	7	frankfurt	frankfurt	PROPN
ftr-355	429	8	:	:	PUNCT
ftr-355	429	9	finding	find	VERB
ftr-355	429	10	unification	unification	NOUN
ftr-355	429	11	in	in	ADP
ftr-355	429	12	luxembourg	luxembourg	PROPN
ftr-355	429	13	's	's	PART
ftr-355	429	14	safe	safe	ADJ
ftr-355	429	15	haven	haven	NOUN
ftr-355	429	16	,	,	PUNCT
ftr-355	429	17	the	the	DET
ftr-355	429	18	independent	independent	ADJ
ftr-355	429	19	,	,	PUNCT
ftr-355	429	20	apr	apr	PROPN
ftr-355	429	21	.	.	PROPN
ftr-355	430	1	3	3	NUM
ftr-355	430	2	,	,	PUNCT
ftr-355	430	3	1993	1993	NUM
ftr-355	430	4	.	.	PUNCT
ftr-355	431	1	95	95	NUM
ftr-355	431	2	.	.	PUNCT
ftr-355	432	1	see	see	VERB
ftr-355	432	2	greg	greg	PROPN
ftr-355	432	3	steinmetz	steinmetz	PROPN
ftr-355	432	4	,	,	PUNCT
ftr-355	432	5	german	german	ADJ
ftr-355	432	6	tax	tax	NOUN
ftr-355	432	7	collectors	collector	NOUN
ftr-355	432	8	rile	rile	VERB
ftr-355	432	9	country	country	NOUN
ftr-355	432	10	's	's	PART
ftr-355	432	11	banks	bank	NOUN
ftr-355	432	12	with	with	ADP
ftr-355	432	13	aggressive	aggressive	ADJ
ftr-355	432	14	raids	raid	NOUN
ftr-355	432	15	,	,	PUNCT
ftr-355	432	16	wall	wall	PROPN
ftr-355	432	17	st	st	PROPN
ftr-355	432	18	.	.	PROPN
ftr-355	432	19	j.	j.	PROPN
ftr-355	432	20	dec	dec	PROPN
ftr-355	432	21	.	.	PROPN
ftr-355	433	1	4	4	NUM
ftr-355	433	2	.	.	NUM
ftr-355	433	3	,	,	PUNCT
ftr-355	433	4	1996	1996	NUM
ftr-355	433	5	,	,	PUNCT
ftr-355	433	6	at	at	ADP
ftr-355	433	7	al	al	PROPN
ftr-355	433	8	.	.	PROPN
ftr-355	433	9	96	96	NUM
ftr-355	433	10	.	.	PUNCT
ftr-355	434	1	john	john	PROPN
ftr-355	434	2	eisenhammer	eisenhammer	PROPN
ftr-355	434	3	,	,	PUNCT
ftr-355	434	4	dresdner	dresdner	PROPN
ftr-355	434	5	denies	deny	VERB
ftr-355	434	6	hand	hand	NOUN
ftr-355	434	7	in	in	ADP
ftr-355	434	8	clients	client	NOUN
ftr-355	434	9	'	'	PART
ftr-355	434	10	fraud	fraud	NOUN
ftr-355	434	11	,	,	PUNCT
ftr-355	434	12	the	the	DET
ftr-355	434	13	independent	independent	ADJ
ftr-355	434	14	,	,	PUNCT
ftr-355	434	15	nov	nov	PROPN
ftr-355	434	16	.	.	PROPN
ftr-355	434	17	12	12	NUM
ftr-355	434	18	,	,	PUNCT
ftr-355	434	19	1994	1994	NUM
ftr-355	434	20	.	.	PUNCT
ftr-355	435	1	97	97	NUM
ftr-355	435	2	.	.	PUNCT
ftr-355	436	1	see	see	VERB
ftr-355	436	2	nash	nash	NOUN
ftr-355	436	3	,	,	PUNCT
ftr-355	436	4	supra	supra	PROPN
ftr-355	436	5	note	note	NOUN
ftr-355	436	6	92	92	NUM
ftr-355	436	7	.	.	PUNCT
ftr-355	437	1	estimates	estimate	NOUN
ftr-355	437	2	of	of	ADP
ftr-355	437	3	capital	capital	NOUN
ftr-355	437	4	moved	move	VERB
ftr-355	437	5	and	and	CCONJ
ftr-355	437	6	tax	tax	NOUN
ftr-355	437	7	revenues	revenue	NOUN
ftr-355	437	8	lost	lose	VERB
ftr-355	437	9	vary	vary	VERB
ftr-355	437	10	,	,	PUNCT
ftr-355	437	11	due	due	ADP
ftr-355	437	12	to	to	ADP
ftr-355	437	13	the	the	DET
ftr-355	437	14	evasive	evasive	ADJ
ftr-355	437	15	nature	nature	NOUN
ftr-355	437	16	of	of	ADP
ftr-355	437	17	the	the	DET
ftr-355	437	18	capital	capital	NOUN
ftr-355	437	19	movement	movement	NOUN
ftr-355	437	20	.	.	PUNCT
ftr-355	438	1	see	see	VERB
ftr-355	438	2	,	,	PUNCT
ftr-355	438	3	e.g.	e.g.	ADV
ftr-355	438	4	,	,	PUNCT
ftr-355	438	5	steinmetz	steinmetz	PROPN
ftr-355	438	6	,	,	PUNCT
ftr-355	438	7	supra	supra	PROPN
ftr-355	438	8	note	note	NOUN
ftr-355	438	9	95	95	NUM
ftr-355	438	10	(	(	PUNCT
ftr-355	438	11	citing	cite	VERB
ftr-355	438	12	an	an	DET
ftr-355	438	13	estimated	estimate	VERB
ftr-355	438	14	$	$	SYM
ftr-355	438	15	200	200	NUM
ftr-355	438	16	billion	billion	NUM
ftr-355	438	17	per	per	ADP
ftr-355	438	18	year	year	NOUN
ftr-355	438	19	in	in	ADP
ftr-355	438	20	capital	capital	NOUN
ftr-355	438	21	moving	move	VERB
ftr-355	438	22	out	out	ADP
ftr-355	438	23	of	of	ADP
ftr-355	438	24	germany	germany	PROPN
ftr-355	438	25	,	,	PUNCT
ftr-355	438	26	and	and	CCONJ
ftr-355	438	27	an	an	DET
ftr-355	438	28	estimated	estimate	VERB
ftr-355	438	29	revenue	revenue	NOUN
ftr-355	438	30	loss	loss	NOUN
ftr-355	438	31	of	of	ADP
ftr-355	438	32	$	$	SYM
ftr-355	438	33	15	15	NUM
ftr-355	438	34	billion	billion	NUM
ftr-355	438	35	per	per	ADP
ftr-355	438	36	year	year	NOUN
ftr-355	438	37	)	)	PUNCT
ftr-355	438	38	;	;	PUNCT
ftr-355	438	39	greg	greg	PROPN
ftr-355	438	40	steinmetz	steinmetz	PROPN
ftr-355	438	41	,	,	PUNCT
ftr-355	438	42	tax	tax	NOUN
ftr-355	438	43	raids	raid	NOUN
ftr-355	438	44	tarnish	tarnish	VERB
ftr-355	438	45	luxembourg	luxembourg	PROPN
ftr-355	438	46	's	's	PART
ftr-355	438	47	luster	luster	NOUN
ftr-355	438	48	as	as	ADP
ftr-355	438	49	jewel	jewel	NOUN
ftr-355	438	50	of	of	ADP
ftr-355	438	51	international	international	ADJ
ftr-355	438	52	banking	banking	NOUN
ftr-355	438	53	set	set	NOUN
ftr-355	438	54	,	,	PUNCT
ftr-355	438	55	wall	wall	PROPN
ftr-355	438	56	st	st	PROPN
ftr-355	438	57	.	.	PROPN
ftr-355	438	58	j.	j.	PROPN
ftr-355	438	59	,	,	PUNCT
ftr-355	438	60	june	june	PROPN
ftr-355	438	61	14	14	NUM
ftr-355	438	62	,	,	PUNCT
ftr-355	438	63	1996	1996	NUM
ftr-355	438	64	(	(	PUNCT
ftr-355	438	65	citing	cite	VERB
ftr-355	438	66	an	an	DET
ftr-355	438	67	estimated	estimate	VERB
ftr-355	438	68	revenue	revenue	NOUN
ftr-355	438	69	loss	loss	NOUN
ftr-355	438	70	or	or	CCONJ
ftr-355	438	71	$	$	SYM
ftr-355	438	72	10	10	NUM
ftr-355	438	73	billion	billion	NUM
ftr-355	438	74	per	per	ADP
ftr-355	438	75	year	year	NOUN
ftr-355	438	76	)	)	PUNCT
ftr-355	438	77	.	.	PUNCT
ftr-355	439	1	98	98	X
ftr-355	439	2	.	.	PUNCT
ftr-355	440	1	see	see	VERB
ftr-355	440	2	john	john	PROPN
ftr-355	440	3	eisenhammer	eisenhammer	PROPN
ftr-355	440	4	,	,	PUNCT
ftr-355	440	5	dresdner	dresdner	PROPN
ftr-355	440	6	protests	protest	NOUN
ftr-355	440	7	against	against	ADP
ftr-355	440	8	"	"	PUNCT
ftr-355	440	9	bullying	bully	VERB
ftr-355	440	10	"	"	PUNCT
ftr-355	440	11	inspectors	inspector	NOUN
ftr-355	440	12	,	,	PUNCT
ftr-355	440	13	the	the	DET
ftr-355	440	14	independent	independent	ADJ
ftr-355	440	15	,	,	PUNCT
ftr-355	440	16	jan	jan	PROPN
ftr-355	440	17	.	.	PROPN
ftr-355	440	18	26	26	NUM
ftr-355	440	19	,	,	PUNCT
ftr-355	440	20	1994	1994	NUM
ftr-355	440	21	;	;	PUNCT
ftr-355	440	22	nash	nash	NOUN
ftr-355	440	23	,	,	PUNCT
ftr-355	440	24	supra	supra	PROPN
ftr-355	440	25	note	note	NOUN
ftr-355	440	26	92	92	NUM
ftr-355	440	27	.	.	PUNCT
ftr-355	441	1	(	(	PUNCT
ftr-355	441	2	the	the	DET
ftr-355	441	3	german	german	ADJ
ftr-355	441	4	finance	finance	NOUN
ftr-355	441	5	ministry	ministry	PROPN
ftr-355	441	6	also	also	ADV
ftr-355	441	7	proposed	propose	VERB
ftr-355	441	8	that	that	SCONJ
ftr-355	441	9	european	european	ADJ
ftr-355	441	10	countries	country	NOUN
ftr-355	441	11	require	require	VERB
ftr-355	441	12	banks	bank	NOUN
ftr-355	441	13	to	to	PART
ftr-355	441	14	share	share	VERB
ftr-355	441	15	information	information	NOUN
ftr-355	441	16	about	about	ADP
ftr-355	441	17	accounts	account	NOUN
ftr-355	441	18	holders	holder	NOUN
ftr-355	441	19	with	with	ADP
ftr-355	441	20	tax	tax	NOUN
ftr-355	441	21	authorities	authority	NOUN
ftr-355	441	22	.	.	PUNCT
ftr-355	441	23	)	)	PUNCT
ftr-355	441	24	.	.	PUNCT
ftr-355	442	1	332	332	NUM
ftr-355	443	1	[	[	X
ftr-355	443	2	vol	vol	NOUN
ftr-355	443	3	.	.	PUNCT
ftr-355	444	1	10:3	10:3	NUM
ftr-355	444	2	2010	2010	NUM
ftr-355	444	3	]	]	PUNCT
ftr-355	444	4	investment	investment	NOUN
ftr-355	444	5	income	income	NOUN
ftr-355	444	6	withholding	withhold	VERB
ftr-355	444	7	in	in	ADP
ftr-355	444	8	the	the	DET
ftr-355	444	9	united	united	PROPN
ftr-355	444	10	states	states	PROPN
ftr-355	444	11	and	and	CCONJ
ftr-355	444	12	germany	germany	PROPN
ftr-355	444	13	333	333	NUM
ftr-355	444	14	islands	island	NOUN
ftr-355	444	15	or	or	CCONJ
ftr-355	444	16	gibraltar	gibraltar	NOUN
ftr-355	444	17	.	.	PUNCT
ftr-355	444	18	"	"	PUNCT
ftr-355	445	1	the	the	DET
ftr-355	445	2	remark	remark	NOUN
ftr-355	445	3	of	of	ADP
ftr-355	445	4	luxembourg	luxembourg	PROPN
ftr-355	445	5	's	's	PART
ftr-355	445	6	minister	minister	PROPN
ftr-355	445	7	of	of	ADP
ftr-355	445	8	finance	finance	NOUN
ftr-355	445	9	,	,	PUNCT
ftr-355	445	10	budget	budget	NOUN
ftr-355	445	11	and	and	CCONJ
ftr-355	445	12	labor	labor	NOUN
ftr-355	445	13	,	,	PUNCT
ftr-355	445	14	jean	jean	PROPN
ftr-355	445	15	-	-	PUNCT
ftr-355	445	16	claude	claude	PROPN
ftr-355	445	17	juncker	juncker	PROPN
ftr-355	445	18	,	,	PUNCT
ftr-355	445	19	captures	capture	VERB
ftr-355	445	20	the	the	DET
ftr-355	445	21	essence	essence	NOUN
ftr-355	445	22	of	of	ADP
ftr-355	445	23	the	the	DET
ftr-355	445	24	classic	classic	ADJ
ftr-355	445	25	tax	tax	NOUN
ftr-355	445	26	competition	competition	NOUN
ftr-355	445	27	problem	problem	NOUN
ftr-355	445	28	:	:	PUNCT
ftr-355	445	29	"	"	PUNCT
ftr-355	445	30	the	the	DET
ftr-355	445	31	money	money	NOUN
ftr-355	445	32	would	would	AUX
ftr-355	445	33	leave	leave	VERB
ftr-355	445	34	within	within	ADP
ftr-355	445	35	weeks	week	NOUN
ftr-355	446	1	[	[	X
ftr-355	446	2	of	of	ADP
ftr-355	446	3	an	an	DET
ftr-355	446	4	euwide	euwide	NOUN
ftr-355	446	5	agreement	agreement	NOUN
ftr-355	446	6	]	]	PUNCT
ftr-355	446	7	.	.	PUNCT
ftr-355	447	1	you	you	PRON
ftr-355	447	2	would	would	AUX
ftr-355	447	3	have	have	VERB
ftr-355	447	4	to	to	PART
ftr-355	447	5	get	get	VERB
ftr-355	447	6	european	european	ADJ
ftr-355	447	7	-	-	PUNCT
ftr-355	447	8	wide	wide	ADJ
ftr-355	447	9	cooperation	cooperation	NOUN
ftr-355	447	10	,	,	PUNCT
ftr-355	447	11	which	which	PRON
ftr-355	447	12	is	be	AUX
ftr-355	447	13	next	next	ADJ
ftr-355	447	14	to	to	ADP
ftr-355	447	15	impossible	impossible	ADJ
ftr-355	447	16	.	.	PUNCT
ftr-355	447	17	"	"	PUNCT
ftr-355	447	18	'	'	PUNCT
ftr-355	447	19	00	00	NUM
ftr-355	447	20	desperate	desperate	ADJ
ftr-355	447	21	to	to	PART
ftr-355	447	22	stem	stem	VERB
ftr-355	447	23	the	the	DET
ftr-355	447	24	revenue	revenue	NOUN
ftr-355	447	25	loss	loss	NOUN
ftr-355	447	26	,	,	PUNCT
ftr-355	447	27	german	german	ADJ
ftr-355	447	28	tax	tax	NOUN
ftr-355	447	29	authorities	authority	NOUN
ftr-355	447	30	resorted	resort	VERB
ftr-355	447	31	to	to	ADP
ftr-355	447	32	more	more	ADV
ftr-355	447	33	aggressive	aggressive	ADJ
ftr-355	447	34	tactics	tactic	NOUN
ftr-355	447	35	,	,	PUNCT
ftr-355	447	36	staging	stage	VERB
ftr-355	447	37	about	about	ADV
ftr-355	447	38	50	50	NUM
ftr-355	447	39	raids	raid	NOUN
ftr-355	447	40	against	against	ADP
ftr-355	447	41	most	most	ADJ
ftr-355	447	42	major	major	ADJ
ftr-355	447	43	banks	bank	NOUN
ftr-355	447	44	during	during	ADP
ftr-355	447	45	1995	1995	NUM
ftr-355	447	46	and	and	CCONJ
ftr-355	447	47	1996.10	1996.10	NUM
ftr-355	447	48	in	in	ADP
ftr-355	447	49	one	one	NUM
ftr-355	447	50	raid	raid	NOUN
ftr-355	447	51	,	,	PUNCT
ftr-355	447	52	prosecutors	prosecutor	NOUN
ftr-355	447	53	sent	send	VERB
ftr-355	447	54	40	40	NUM
ftr-355	447	55	tax	tax	NOUN
ftr-355	447	56	inspectors	inspector	NOUN
ftr-355	447	57	and	and	CCONJ
ftr-355	447	58	finance	finance	NOUN
ftr-355	447	59	experts	expert	NOUN
ftr-355	447	60	to	to	PART
ftr-355	447	61	search	search	VERB
ftr-355	447	62	the	the	DET
ftr-355	447	63	offices	office	NOUN
ftr-355	447	64	of	of	ADP
ftr-355	447	65	dresdner	dresdner	PROPN
ftr-355	447	66	,	,	PUNCT
ftr-355	447	67	germany	germany	PROPN
ftr-355	447	68	's	's	PART
ftr-355	447	69	second	second	ADV
ftr-355	447	70	largest	large	ADJ
ftr-355	447	71	bank	bank	NOUN
ftr-355	447	72	,	,	PUNCT
ftr-355	447	73	for	for	ADP
ftr-355	447	74	evidence	evidence	NOUN
ftr-355	447	75	of	of	ADP
ftr-355	447	76	illegal	illegal	ADJ
ftr-355	447	77	money	money	NOUN
ftr-355	447	78	transfers	transfer	NOUN
ftr-355	447	79	,	,	PUNCT
ftr-355	447	80	reportedly	reportedly	ADV
ftr-355	447	81	seizing	seize	VERB
ftr-355	447	82	incoming	incoming	ADJ
ftr-355	447	83	mail	mail	NOUN
ftr-355	447	84	from	from	ADP
ftr-355	447	85	luxembourg	luxembourg	PROPN
ftr-355	447	86	and	and	CCONJ
ftr-355	447	87	threatening	threaten	VERB
ftr-355	447	88	to	to	PART
ftr-355	447	89	arrest	arrest	VERB
ftr-355	447	90	uncooperative	uncooperative	ADJ
ftr-355	447	91	bank	bank	NOUN
ftr-355	447	92	employees	employee	NOUN
ftr-355	447	93	.	.	PUNCT
ftr-355	448	1	102	102	NUM
ftr-355	448	2	in	in	ADP
ftr-355	448	3	another	another	PRON
ftr-355	448	4	,	,	PUNCT
ftr-355	448	5	250	250	NUM
ftr-355	448	6	tax	tax	NOUN
ftr-355	448	7	inspectors	inspector	NOUN
ftr-355	448	8	raided	raid	VERB
ftr-355	448	9	the	the	DET
ftr-355	448	10	frankfurt	frankfurt	PROPN
ftr-355	448	11	headquarters	headquarters	PROPN
ftr-355	448	12	of	of	ADP
ftr-355	448	13	germany	germany	PROPN
ftr-355	448	14	's	's	PART
ftr-355	448	15	fourth	fourth	ADV
ftr-355	448	16	largest	large	ADJ
ftr-355	448	17	bank	bank	NOUN
ftr-355	448	18	,	,	PUNCT
ftr-355	448	19	commerzbank	commerzbank	PROPN
ftr-355	448	20	,	,	PUNCT
ftr-355	448	21	seizing	seize	VERB
ftr-355	448	22	files	file	NOUN
ftr-355	448	23	and	and	CCONJ
ftr-355	448	24	computer	computer	NOUN
ftr-355	448	25	disks.103	disks.103	NOUN
ftr-355	448	26	ultimately	ultimately	ADV
ftr-355	448	27	,	,	PUNCT
ftr-355	448	28	in	in	ADP
ftr-355	448	29	1998	1998	NUM
ftr-355	448	30	,	,	PUNCT
ftr-355	448	31	even	even	ADV
ftr-355	448	32	deutsche	deutsche	PROPN
ftr-355	448	33	bank	bank	PROPN
ftr-355	448	34	became	become	VERB
ftr-355	448	35	a	a	DET
ftr-355	448	36	target	target	NOUN
ftr-355	448	37	,	,	PUNCT
ftr-355	448	38	with	with	ADP
ftr-355	448	39	300	300	NUM
ftr-355	448	40	investigators	investigator	NOUN
ftr-355	448	41	swarming	swarm	VERB
ftr-355	448	42	its	its	PRON
ftr-355	448	43	headquarters	headquarters	NOUN
ftr-355	448	44	and	and	CCONJ
ftr-355	448	45	branches	branch	NOUN
ftr-355	448	46	to	to	PART
ftr-355	448	47	search	search	VERB
ftr-355	448	48	for	for	ADP
ftr-355	448	49	evidence	evidence	NOUN
ftr-355	448	50	that	that	SCONJ
ftr-355	448	51	bank	bank	NOUN
ftr-355	448	52	executives	executive	NOUN
ftr-355	448	53	collaborated	collaborate	VERB
ftr-355	448	54	with	with	ADP
ftr-355	448	55	clients	client	NOUN
ftr-355	448	56	in	in	ADP
ftr-355	448	57	illegal	illegal	ADJ
ftr-355	448	58	tax	tax	NOUN
ftr-355	448	59	evasion.10	evasion.10	NOUN
ftr-355	448	60	the	the	DET
ftr-355	448	61	banks	bank	NOUN
ftr-355	448	62	fired	fire	VERB
ftr-355	448	63	back	back	ADP
ftr-355	448	64	,	,	PUNCT
ftr-355	448	65	claiming	claim	VERB
ftr-355	448	66	they	they	PRON
ftr-355	448	67	were	be	AUX
ftr-355	448	68	being	be	AUX
ftr-355	448	69	"	"	PUNCT
ftr-355	448	70	unjustifiably	unjustifiably	ADV
ftr-355	448	71	criminalized	criminalize	VERB
ftr-355	448	72	"	"	PUNCT
ftr-355	448	73	in	in	ADP
ftr-355	448	74	scare	scare	NOUN
ftr-355	448	75	tactics	tactic	NOUN
ftr-355	448	76	aimed	aim	VERB
ftr-355	448	77	at	at	ADP
ftr-355	448	78	german	german	ADJ
ftr-355	448	79	account	account	NOUN
ftr-355	448	80	holders	holder	NOUN
ftr-355	448	81	.	.	PUNCT
ftr-355	449	1	'0o	'0o	PROPN
ftr-355	449	2	dresdner	dresdner	PROPN
ftr-355	449	3	accused	accuse	VERB
ftr-355	449	4	the	the	DET
ftr-355	449	5	government	government	NOUN
ftr-355	449	6	of	of	ADP
ftr-355	449	7	leaking	leak	VERB
ftr-355	449	8	confidential	confidential	ADJ
ftr-355	449	9	information	information	NOUN
ftr-355	449	10	about	about	ADP
ftr-355	449	11	investigations	investigation	NOUN
ftr-355	449	12	to	to	ADP
ftr-355	449	13	the	the	DET
ftr-355	449	14	press	press	NOUN
ftr-355	449	15	.	.	PUNCT
ftr-355	450	1	06	06	NUM
ftr-355	451	1	juergen	juergen	PROPN
ftr-355	451	2	sarrazin	sarrazin	PROPN
ftr-355	451	3	,	,	PUNCT
ftr-355	451	4	the	the	DET
ftr-355	451	5	chairman	chairman	NOUN
ftr-355	451	6	of	of	ADP
ftr-355	451	7	dresdner	dresdner	PROPN
ftr-355	451	8	,	,	PUNCT
ftr-355	451	9	went	go	VERB
ftr-355	451	10	so	so	ADV
ftr-355	451	11	far	far	ADV
ftr-355	451	12	as	as	SCONJ
ftr-355	451	13	to	to	PART
ftr-355	451	14	play	play	VERB
ftr-355	451	15	the	the	DET
ftr-355	451	16	'	'	PUNCT
ftr-355	451	17	fascist	fascist	ADJ
ftr-355	451	18	card	card	NOUN
ftr-355	451	19	,	,	PUNCT
ftr-355	451	20	'	'	PUNCT
ftr-355	451	21	declaring	declare	VERB
ftr-355	451	22	"	"	PUNCT
ftr-355	451	23	these	these	PRON
ftr-355	451	24	are	be	AUX
ftr-355	451	25	no	no	ADV
ftr-355	451	26	longer	long	ADV
ftr-355	451	27	the	the	DET
ftr-355	451	28	methods	method	NOUN
ftr-355	451	29	of	of	ADP
ftr-355	451	30	a	a	DET
ftr-355	451	31	democratic	democratic	ADJ
ftr-355	451	32	state	state	NOUN
ftr-355	451	33	.	.	PUNCT
ftr-355	451	34	"	"	PUNCT
ftr-355	452	1	07	07	NUM
ftr-355	452	2	in	in	ADP
ftr-355	452	3	1998	1998	NUM
ftr-355	452	4	,	,	PUNCT
ftr-355	452	5	the	the	DET
ftr-355	452	6	german	german	ADJ
ftr-355	452	7	police	police	NOUN
ftr-355	452	8	made	make	VERB
ftr-355	452	9	their	their	PRON
ftr-355	452	10	first	first	ADJ
ftr-355	452	11	arrests	arrest	NOUN
ftr-355	452	12	in	in	ADP
ftr-355	452	13	the	the	DET
ftr-355	452	14	investigations	investigation	NOUN
ftr-355	452	15	.	.	PUNCT
ftr-355	453	1	08	08	NUM
ftr-355	453	2	ultimately	ultimately	ADV
ftr-355	453	3	,	,	PUNCT
ftr-355	453	4	bank	bank	NOUN
ftr-355	453	5	executives	executive	NOUN
ftr-355	453	6	and	and	CCONJ
ftr-355	453	7	clients	client	NOUN
ftr-355	453	8	were	be	AUX
ftr-355	453	9	convicted	convict	VERB
ftr-355	453	10	of	of	ADP
ftr-355	453	11	tax	tax	NOUN
ftr-355	453	12	evasion	evasion	NOUN
ftr-355	453	13	.	.	PUNCT
ftr-355	453	14	'	'	PUNCT
ftr-355	454	1	"	"	PUNCT
ftr-355	454	2	luxembourg	luxembourg	PROPN
ftr-355	454	3	's	's	PART
ftr-355	454	4	status	status	NOUN
ftr-355	454	5	as	as	ADP
ftr-355	454	6	a	a	DET
ftr-355	454	7	premier	premier	ADJ
ftr-355	454	8	international	international	ADJ
ftr-355	454	9	financial	financial	ADJ
ftr-355	454	10	99	99	NUM
ftr-355	454	11	.	.	PUNCT
ftr-355	455	1	see	see	VERB
ftr-355	455	2	nash	nash	NOUN
ftr-355	455	3	,	,	PUNCT
ftr-355	455	4	supra	supra	PROPN
ftr-355	455	5	note	note	NOUN
ftr-355	455	6	92	92	NUM
ftr-355	455	7	.	.	NOUN
ftr-355	455	8	100	100	NUM
ftr-355	455	9	.	.	PUNCT
ftr-355	456	1	see	see	VERB
ftr-355	456	2	eisenhammer	eisenhammer	ADJ
ftr-355	456	3	,	,	PUNCT
ftr-355	456	4	supra	supra	ADJ
ftr-355	456	5	note	note	NOUN
ftr-355	456	6	96	96	NUM
ftr-355	456	7	.	.	PUNCT
ftr-355	457	1	101	101	NUM
ftr-355	457	2	.	.	PUNCT
ftr-355	458	1	see	see	VERB
ftr-355	458	2	steinmetz	steinmetz	PROPN
ftr-355	458	3	,	,	PUNCT
ftr-355	458	4	supra	supra	PROPN
ftr-355	458	5	note	note	NOUN
ftr-355	458	6	95	95	NUM
ftr-355	458	7	.	.	PUNCT
ftr-355	459	1	102	102	NUM
ftr-355	459	2	.	.	PUNCT
ftr-355	460	1	see	see	VERB
ftr-355	460	2	eisenhammer	eisenhammer	ADJ
ftr-355	460	3	,	,	PUNCT
ftr-355	460	4	supra	supra	ADJ
ftr-355	460	5	note	note	NOUN
ftr-355	460	6	96	96	NUM
ftr-355	460	7	.	.	NOUN
ftr-355	460	8	103	103	NUM
ftr-355	460	9	.	.	PUNCT
ftr-355	461	1	see	see	VERB
ftr-355	461	2	steinmetz	steinmetz	PROPN
ftr-355	461	3	,	,	PUNCT
ftr-355	461	4	supra	supra	PROPN
ftr-355	461	5	note	note	NOUN
ftr-355	461	6	95	95	NUM
ftr-355	461	7	.	.	PUNCT
ftr-355	462	1	104	104	NUM
ftr-355	462	2	.	.	PUNCT
ftr-355	463	1	see	see	VERB
ftr-355	463	2	edmund	edmund	PROPN
ftr-355	463	3	l.	l.	PROPN
ftr-355	463	4	andrews	andrews	PROPN
ftr-355	463	5	,	,	PUNCT
ftr-355	463	6	big	big	ADJ
ftr-355	463	7	german	german	ADJ
ftr-355	463	8	bank	bank	NOUN
ftr-355	463	9	is	be	AUX
ftr-355	463	10	raided	raid	VERB
ftr-355	463	11	in	in	ADP
ftr-355	463	12	a	a	DET
ftr-355	463	13	search	search	NOUN
ftr-355	463	14	for	for	ADP
ftr-355	463	15	tax	tax	NOUN
ftr-355	463	16	cheats	cheat	NOUN
ftr-355	463	17	,	,	PUNCT
ftr-355	463	18	n.y	n.y	PROPN
ftr-355	463	19	.	.	PROPN
ftr-355	463	20	times	times	PROPN
ftr-355	463	21	,	,	PUNCT
ftr-355	463	22	june	june	PROPN
ftr-355	463	23	16	16	NUM
ftr-355	463	24	,	,	PUNCT
ftr-355	463	25	1998	1998	NUM
ftr-355	463	26	.	.	PUNCT
ftr-355	464	1	105	105	NUM
ftr-355	464	2	.	.	PUNCT
ftr-355	465	1	see	see	VERB
ftr-355	465	2	steinmetz	steinmetz	PROPN
ftr-355	465	3	,	,	PUNCT
ftr-355	465	4	supra	supra	PROPN
ftr-355	465	5	note	note	NOUN
ftr-355	465	6	95	95	NUM
ftr-355	465	7	.	.	PUNCT
ftr-355	466	1	106	106	NUM
ftr-355	466	2	.	.	PUNCT
ftr-355	467	1	see	see	VERB
ftr-355	467	2	i	i	PRON
ftr-355	467	3	d.	d.	PROPN
ftr-355	467	4	107	107	PROPN
ftr-355	467	5	.	.	PUNCT
ftr-355	468	1	see	see	VERB
ftr-355	468	2	i	i	PRON
ftr-355	468	3	d.	d.	PROPN
ftr-355	468	4	108	108	NUM
ftr-355	468	5	.	.	PUNCT
ftr-355	469	1	see	see	VERB
ftr-355	469	2	a.	a.	NOUN
ftr-355	469	3	fisher	fisher	PROPN
ftr-355	469	4	,	,	PUNCT
ftr-355	469	5	german	german	ADJ
ftr-355	469	6	bank	bank	NOUN
ftr-355	469	7	staff	staff	NOUN
ftr-355	469	8	held	hold	VERB
ftr-355	469	9	in	in	ADP
ftr-355	469	10	tax	tax	NOUN
ftr-355	469	11	evasion	evasion	NOUN
ftr-355	469	12	inquiry	inquiry	NOUN
ftr-355	469	13	,	,	PUNCT
ftr-355	469	14	fin	fin	NOUN
ftr-355	469	15	.	.	PUNCT
ftr-355	469	16	times	times	PROPN
ftr-355	469	17	,	,	PUNCT
ftr-355	469	18	jan	jan	PROPN
ftr-355	469	19	.	.	PROPN
ftr-355	469	20	4	4	NUM
ftr-355	469	21	,	,	PUNCT
ftr-355	469	22	1996	1996	NUM
ftr-355	469	23	;	;	PUNCT
ftr-355	469	24	d.	d.	PROPN
ftr-355	469	25	crossland	crossland	PROPN
ftr-355	469	26	,	,	PUNCT
ftr-355	469	27	police	police	NOUN
ftr-355	469	28	make	make	VERB
ftr-355	469	29	first	first	ADJ
ftr-355	469	30	arrests	arrest	NOUN
ftr-355	469	31	in	in	ADP
ftr-355	469	32	dresdner	dresdner	PROPN
ftr-355	469	33	tax	tax	NOUN
ftr-355	469	34	probe	probe	NOUN
ftr-355	469	35	,	,	PUNCT
ftr-355	469	36	reuters	reuters	PROPN
ftr-355	469	37	eur	eur	PROPN
ftr-355	469	38	.	.	PUNCT
ftr-355	470	1	bus	bus	PROPN
ftr-355	470	2	.	.	PUNCT
ftr-355	471	1	rep	rep	PROPN
ftr-355	471	2	.	.	PROPN
ftr-355	471	3	,	,	PUNCT
ftr-355	471	4	jan	jan	PROPN
ftr-355	471	5	.	.	PROPN
ftr-355	471	6	3	3	NUM
ftr-355	471	7	,	,	PUNCT
ftr-355	471	8	1996	1996	NUM
ftr-355	471	9	.	.	PUNCT
ftr-355	472	1	109	109	NUM
ftr-355	472	2	.	.	PUNCT
ftr-355	472	3	see	see	VERB
ftr-355	472	4	e.g.	e.g.	ADV
ftr-355	472	5	,	,	PUNCT
ftr-355	472	6	dresdner	dresdner	PROPN
ftr-355	472	7	tax	tax	NOUN
ftr-355	472	8	case	case	NOUN
ftr-355	472	9	fines	fine	NOUN
ftr-355	472	10	,	,	PUNCT
ftr-355	472	11	fin	fin	NOUN
ftr-355	472	12	.	.	PUNCT
ftr-355	472	13	times	times	PROPN
ftr-355	472	14	,	,	PUNCT
ftr-355	472	15	aug	aug	PROPN
ftr-355	472	16	.	.	PROPN
ftr-355	472	17	14	14	NUM
ftr-355	472	18	,	,	PUNCT
ftr-355	472	19	1996	1996	NUM
ftr-355	472	20	(	(	PUNCT
ftr-355	472	21	director	director	NOUN
ftr-355	472	22	of	of	ADP
ftr-355	472	23	branch	branch	NOUN
ftr-355	472	24	bank	bank	PROPN
ftr-355	472	25	sentenced	sentence	VERB
ftr-355	472	26	to	to	ADP
ftr-355	472	27	dm	dm	PROPN
ftr-355	472	28	500,000	500,000	NUM
ftr-355	472	29	(	(	PUNCT
ftr-355	472	30	$	$	SYM
ftr-355	472	31	338,000	338,000	NUM
ftr-355	472	32	)	)	PUNCT
ftr-355	472	33	fine	fine	ADJ
ftr-355	472	34	or	or	CCONJ
ftr-355	472	35	four	four	NUM
ftr-355	472	36	months	month	NOUN
ftr-355	472	37	in	in	ADP
ftr-355	472	38	jail	jail	NOUN
ftr-355	472	39	,	,	PUNCT
ftr-355	472	40	and	and	CCONJ
ftr-355	472	41	head	head	NOUN
ftr-355	472	42	of	of	ADP
ftr-355	472	43	foreign	foreign	ADJ
ftr-355	472	44	department	department	NOUN
ftr-355	472	45	sentenced	sentence	VERB
ftr-355	472	46	to	to	ADP
ftr-355	472	47	dm	dm	PROPN
ftr-355	472	48	300,000	300,000	NUM
ftr-355	472	49	fine	fine	ADJ
ftr-355	472	50	or	or	CCONJ
ftr-355	472	51	one	one	NUM
ftr-355	472	52	year	year	NOUN
ftr-355	472	53	in	in	ADP
ftr-355	472	54	jail	jail	NOUN
ftr-355	472	55	for	for	ADP
ftr-355	472	56	helping	help	VERB
ftr-355	472	57	a	a	DET
ftr-355	472	58	client	client	NOUN
ftr-355	472	59	evade	evade	NOUN
ftr-355	472	60	taxes	taxis	NOUN
ftr-355	472	61	by	by	ADP
ftr-355	472	62	transferring	transfer	VERB
ftr-355	472	63	funds	fund	NOUN
ftr-355	472	64	to	to	ADP
ftr-355	472	65	luxembourg	luxembourg	PROPN
ftr-355	472	66	)	)	PUNCT
ftr-355	472	67	;	;	PUNCT
ftr-355	472	68	w.	w.	PROPN
ftr-355	472	69	munchau	munchau	PROPN
ftr-355	472	70	,	,	PUNCT
ftr-355	472	71	dresdner	dresdner	PROPN
ftr-355	472	72	client	client	NOUN
ftr-355	472	73	jailed	jail	VERB
ftr-355	472	74	for	for	ADP
ftr-355	472	75	tax	tax	NOUN
ftr-355	472	76	evasion	evasion	NOUN
ftr-355	472	77	,	,	PUNCT
ftr-355	472	78	fin	fin	NOUN
ftr-355	472	79	.	.	PUNCT
ftr-355	472	80	times	times	PROPN
ftr-355	472	81	,	,	PUNCT
ftr-355	472	82	feb	feb	PROPN
ftr-355	472	83	.	.	PROPN
ftr-355	472	84	13	13	NUM
ftr-355	472	85	,	,	PUNCT
ftr-355	472	86	1996	1996	NUM
ftr-355	472	87	(	(	PUNCT
ftr-355	472	88	bank	bank	NOUN
ftr-355	472	89	client	client	NOUN
ftr-355	472	90	,	,	PUNCT
ftr-355	472	91	a	a	DET
ftr-355	472	92	florida	florida	PROPN
ftr-355	472	93	tax	tax	NOUN
ftr-355	472	94	review	review	NOUN
ftr-355	472	95	center	center	NOUN
ftr-355	472	96	suffered	suffer	VERB
ftr-355	472	97	a	a	DET
ftr-355	472	98	decline	decline	NOUN
ftr-355	472	99	.	.	PUNCT
ftr-355	473	1	"l0	"l0	NOUN
ftr-355	473	2	but	but	CCONJ
ftr-355	473	3	german	german	ADJ
ftr-355	473	4	taxpayers	taxpayer	NOUN
ftr-355	473	5	did	do	AUX
ftr-355	473	6	not	not	PART
ftr-355	473	7	lose	lose	VERB
ftr-355	473	8	their	their	PRON
ftr-355	473	9	taste	taste	NOUN
ftr-355	473	10	for	for	ADP
ftr-355	473	11	tax	tax	NOUN
ftr-355	473	12	evasion	evasion	NOUN
ftr-355	473	13	,	,	PUNCT
ftr-355	473	14	and	and	CCONJ
ftr-355	473	15	german	german	ADJ
ftr-355	473	16	tax	tax	NOUN
ftr-355	473	17	authorities	authority	NOUN
ftr-355	473	18	did	do	AUX
ftr-355	473	19	not	not	PART
ftr-355	473	20	lose	lose	VERB
ftr-355	473	21	their	their	PRON
ftr-355	473	22	taste	taste	NOUN
ftr-355	473	23	for	for	ADP
ftr-355	473	24	aggressive	aggressive	ADJ
ftr-355	473	25	investigations	investigation	NOUN
ftr-355	473	26	.	.	PUNCT
ftr-355	474	1	the	the	DET
ftr-355	474	2	pattern	pattern	NOUN
ftr-355	474	3	of	of	ADP
ftr-355	474	4	german	german	ADJ
ftr-355	474	5	evasion	evasion	NOUN
ftr-355	474	6	and	and	CCONJ
ftr-355	474	7	enforcement	enforcement	NOUN
ftr-355	474	8	established	establish	VERB
ftr-355	474	9	in	in	ADP
ftr-355	474	10	luxembourg	luxembourg	PROPN
ftr-355	474	11	played	play	VERB
ftr-355	474	12	out	out	ADP
ftr-355	474	13	even	even	ADV
ftr-355	474	14	more	more	ADV
ftr-355	474	15	sensationally	sensationally	ADV
ftr-355	474	16	in	in	ADP
ftr-355	474	17	liechtenstein	liechtenstein	PROPN
ftr-355	474	18	,	,	PUNCT
ftr-355	474	19	and	and	CCONJ
ftr-355	474	20	the	the	DET
ftr-355	474	21	repercussions	repercussion	NOUN
ftr-355	474	22	are	be	AUX
ftr-355	474	23	still	still	ADV
ftr-355	474	24	being	be	AUX
ftr-355	474	25	felt	feel	VERB
ftr-355	474	26	.	.	PUNCT
ftr-355	474	27	"	"	PUNCT
ftr-355	474	28	'	'	PUNCT
ftr-355	474	29	d.	d.	PROPN
ftr-355	474	30	liechtenstein	liechtenstein	PROPN
ftr-355	474	31	as	as	SCONJ
ftr-355	474	32	is	be	AUX
ftr-355	474	33	now	now	ADV
ftr-355	474	34	widely	widely	ADV
ftr-355	474	35	known	know	VERB
ftr-355	474	36	,	,	PUNCT
ftr-355	474	37	liechtenstein	liechtenstein	PROPN
ftr-355	474	38	is	be	AUX
ftr-355	474	39	a	a	DET
ftr-355	474	40	tiny	tiny	ADJ
ftr-355	474	41	principality	principality	NOUN
ftr-355	474	42	(	(	PUNCT
ftr-355	474	43	population	population	NOUN
ftr-355	474	44	:	:	PUNCT
ftr-355	474	45	35,000	35,000	NUM
ftr-355	474	46	)	)	PUNCT
ftr-355	474	47	,	,	PUNCT
ftr-355	474	48	located	locate	VERB
ftr-355	474	49	between	between	ADP
ftr-355	474	50	austria	austria	PROPN
ftr-355	474	51	and	and	CCONJ
ftr-355	474	52	switzerland	switzerland	PROPN
ftr-355	474	53	,	,	PUNCT
ftr-355	474	54	that	that	PRON
ftr-355	474	55	was	be	AUX
ftr-355	474	56	famed	fame	VERB
ftr-355	474	57	for	for	ADP
ftr-355	474	58	its	its	PRON
ftr-355	474	59	bank	bank	NOUN
ftr-355	474	60	secrecy	secrecy	NOUN
ftr-355	474	61	laws	law	NOUN
ftr-355	474	62	.	.	PUNCT
ftr-355	475	1	liechtenstein	liechtenstein	PROPN
ftr-355	475	2	has	have	AUX
ftr-355	475	3	been	be	AUX
ftr-355	475	4	at	at	ADP
ftr-355	475	5	the	the	DET
ftr-355	475	6	center	center	NOUN
ftr-355	475	7	of	of	ADP
ftr-355	475	8	a	a	DET
ftr-355	475	9	worldwide	worldwide	ADJ
ftr-355	475	10	tax	tax	NOUN
ftr-355	475	11	scandal	scandal	NOUN
ftr-355	475	12	that	that	PRON
ftr-355	475	13	began	begin	VERB
ftr-355	475	14	in	in	ADP
ftr-355	475	15	2006	2006	NUM
ftr-355	475	16	,	,	PUNCT
ftr-355	475	17	when	when	SCONJ
ftr-355	475	18	the	the	DET
ftr-355	475	19	german	german	ADJ
ftr-355	475	20	foreign	foreign	ADJ
ftr-355	475	21	intelligence	intelligence	NOUN
ftr-355	475	22	service	service	NOUN
ftr-355	475	23	,	,	PUNCT
ftr-355	475	24	bundesnachrichtendienst	bundesnachrichtendienst	ADP
ftr-355	475	25	(	(	PUNCT
ftr-355	475	26	bnd	bnd	PROPN
ftr-355	475	27	)	)	PUNCT
ftr-355	475	28	,	,	PUNCT
ftr-355	475	29	purchased	purchase	VERB
ftr-355	475	30	secret	secret	ADJ
ftr-355	475	31	customer	customer	NOUN
ftr-355	475	32	information	information	NOUN
ftr-355	475	33	from	from	ADP
ftr-355	475	34	a	a	DET
ftr-355	475	35	former	former	ADJ
ftr-355	475	36	employee	employee	NOUN
ftr-355	475	37	of	of	ADP
ftr-355	475	38	liechtenstein	liechtenstein	PROPN
ftr-355	475	39	global	global	PROPN
ftr-355	475	40	trust	trust	PROPN
ftr-355	475	41	(	(	PUNCT
ftr-355	475	42	lgt	lgt	PROPN
ftr-355	475	43	)	)	PUNCT
ftr-355	475	44	,	,	PUNCT
ftr-355	475	45	a	a	DET
ftr-355	475	46	liechtenstein	liechtenstein	NOUN
ftr-355	475	47	bank.1	bank.1	ADP
ftr-355	475	48	2	2	NUM
ftr-355	475	49	the	the	DET
ftr-355	475	50	former	former	ADJ
ftr-355	475	51	employee	employee	NOUN
ftr-355	475	52	,	,	PUNCT
ftr-355	475	53	heinrich	heinrich	PROPN
ftr-355	475	54	kieber	kieber	PROPN
ftr-355	475	55	,	,	PUNCT
ftr-355	475	56	had	have	AUX
ftr-355	475	57	first	first	ADV
ftr-355	475	58	tried	try	VERB
ftr-355	475	59	to	to	PART
ftr-355	475	60	blackmail	blackmail	VERB
ftr-355	475	61	liechtenstein	liechtenstein	PROPN
ftr-355	475	62	governmental	governmental	PROPN
ftr-355	475	63	authorities	authority	NOUN
ftr-355	475	64	,	,	PUNCT
ftr-355	475	65	demanding	demand	VERB
ftr-355	475	66	passports	passport	NOUN
ftr-355	475	67	and	and	CCONJ
ftr-355	475	68	free	free	ADJ
ftr-355	475	69	passage	passage	NOUN
ftr-355	475	70	in	in	ADP
ftr-355	475	71	exchange	exchange	NOUN
ftr-355	475	72	for	for	ADP
ftr-355	475	73	keeping	keep	VERB
ftr-355	475	74	the	the	DET
ftr-355	475	75	information	information	NOUN
ftr-355	475	76	secret	secret	ADJ
ftr-355	475	77	.	.	PUNCT
ftr-355	476	1	(	(	PUNCT
ftr-355	476	2	he	he	PRON
ftr-355	476	3	was	be	AUX
ftr-355	476	4	trying	try	VERB
ftr-355	476	5	to	to	PART
ftr-355	476	6	evade	evade	VERB
ftr-355	476	7	criminal	criminal	ADJ
ftr-355	476	8	fraud	fraud	NOUN
ftr-355	476	9	charges	charge	NOUN
ftr-355	476	10	in	in	ADP
ftr-355	476	11	spain	spain	PROPN
ftr-355	476	12	.	.	PUNCT
ftr-355	476	13	)	)	PUNCT
ftr-355	477	1	kieber	kieber	PROPN
ftr-355	477	2	then	then	ADV
ftr-355	477	3	offered	offer	VERB
ftr-355	477	4	the	the	DET
ftr-355	477	5	information	information	NOUN
ftr-355	477	6	to	to	ADP
ftr-355	477	7	tax	tax	NOUN
ftr-355	477	8	authorities	authority	NOUN
ftr-355	477	9	around	around	ADP
ftr-355	477	10	the	the	DET
ftr-355	477	11	world	world	NOUN
ftr-355	477	12	,	,	PUNCT
ftr-355	477	13	and	and	CCONJ
ftr-355	477	14	the	the	DET
ftr-355	477	15	bnd	bnd	NOUN
ftr-355	477	16	paid	pay	VERB
ftr-355	477	17	him	he	PRON
ftr-355	477	18	$	$	SYM
ftr-355	477	19	7.4	7.4	NUM
ftr-355	477	20	million	million	NUM
ftr-355	477	21	.	.	PUNCT
ftr-355	478	1	the	the	DET
ftr-355	478	2	bnd	bnd	NOUN
ftr-355	478	3	turned	turn	VERB
ftr-355	478	4	the	the	DET
ftr-355	478	5	information	information	NOUN
ftr-355	478	6	over	over	ADP
ftr-355	478	7	to	to	ADP
ftr-355	478	8	german	german	ADJ
ftr-355	478	9	tax	tax	NOUN
ftr-355	478	10	authorities	authority	NOUN
ftr-355	478	11	,	,	PUNCT
ftr-355	478	12	who	who	PRON
ftr-355	478	13	used	use	VERB
ftr-355	478	14	it	it	PRON
ftr-355	478	15	to	to	PART
ftr-355	478	16	investigate	investigate	VERB
ftr-355	478	17	hundreds	hundred	NOUN
ftr-355	478	18	of	of	ADP
ftr-355	478	19	wealthy	wealthy	ADJ
ftr-355	478	20	german	german	ADJ
ftr-355	478	21	citizens	citizen	NOUN
ftr-355	478	22	for	for	ADP
ftr-355	478	23	failing	fail	VERB
ftr-355	478	24	to	to	PART
ftr-355	478	25	report	report	VERB
ftr-355	478	26	income	income	NOUN
ftr-355	478	27	on	on	ADP
ftr-355	478	28	deposits	deposit	NOUN
ftr-355	478	29	in	in	ADP
ftr-355	478	30	liechtenstein	liechtenstein	PROPN
ftr-355	478	31	.	.	PUNCT
ftr-355	479	1	prosecutors	prosecutor	NOUN
ftr-355	479	2	raided	raid	VERB
ftr-355	479	3	homes	home	NOUN
ftr-355	479	4	and	and	CCONJ
ftr-355	479	5	businesses	business	NOUN
ftr-355	479	6	of	of	ADP
ftr-355	479	7	high	high	ADJ
ftr-355	479	8	-	-	PUNCT
ftr-355	479	9	profile	profile	NOUN
ftr-355	479	10	executives	executive	NOUN
ftr-355	479	11	and	and	CCONJ
ftr-355	479	12	celebrities	celebrity	NOUN
ftr-355	479	13	,	,	PUNCT
ftr-355	479	14	and	and	CCONJ
ftr-355	479	15	investigated	investigate	VERB
ftr-355	479	16	german	german	ADJ
ftr-355	479	17	banks	bank	NOUN
ftr-355	479	18	who	who	PRON
ftr-355	479	19	may	may	AUX
ftr-355	479	20	have	have	AUX
ftr-355	479	21	aided	aid	VERB
ftr-355	479	22	in	in	ADP
ftr-355	479	23	the	the	DET
ftr-355	479	24	evasion	evasion	NOUN
ftr-355	479	25	.	.	PUNCT
ftr-355	480	1	one	one	NUM
ftr-355	480	2	prominent	prominent	ADJ
ftr-355	480	3	executive	executive	NOUN
ftr-355	480	4	,	,	PUNCT
ftr-355	480	5	klaus	klaus	PROPN
ftr-355	480	6	zumwinkel	zumwinkel	PROPN
ftr-355	480	7	,	,	PUNCT
ftr-355	480	8	the	the	DET
ftr-355	480	9	former	former	ADJ
ftr-355	480	10	ceo	ceo	NOUN
ftr-355	480	11	of	of	ADP
ftr-355	480	12	deutsche	deutsche	PROPN
ftr-355	480	13	post	post	PROPN
ftr-355	480	14	,	,	PUNCT
ftr-355	480	15	has	have	AUX
ftr-355	480	16	been	be	AUX
ftr-355	480	17	convicted	convict	VERB
ftr-355	480	18	of	of	ADP
ftr-355	480	19	tax	tax	NOUN
ftr-355	480	20	evasion	evasion	NOUN
ftr-355	480	21	.	.	PUNCT
ftr-355	480	22	"	"	PUNCT
ftr-355	481	1	many	many	ADJ
ftr-355	481	2	others	other	NOUN
ftr-355	481	3	came	come	VERB
ftr-355	481	4	forward	forward	ADV
ftr-355	481	5	and	and	CCONJ
ftr-355	481	6	confessed	confess	VERB
ftr-355	481	7	,	,	PUNCT
ftr-355	481	8	and	and	CCONJ
ftr-355	481	9	paid	pay	VERB
ftr-355	481	10	back	back	ADP
ftr-355	481	11	taxes	taxis	NOUN
ftr-355	481	12	and	and	CCONJ
ftr-355	481	13	fines	fine	NOUN
ftr-355	481	14	,	,	PUNCT
ftr-355	481	15	rather	rather	ADV
ftr-355	481	16	than	than	ADP
ftr-355	481	17	face	face	NOUN
ftr-355	481	18	prosecution	prosecution	NOUN
ftr-355	481	19	.	.	PUNCT
ftr-355	482	1	"14	"14	ADJ
ftr-355	482	2	55	55	NUM
ftr-355	482	3	-	-	PUNCT
ftr-355	482	4	year	year	NOUN
ftr-355	482	5	old	old	ADJ
ftr-355	482	6	dealer	dealer	NOUN
ftr-355	482	7	in	in	ADP
ftr-355	482	8	sausage	sausage	NOUN
ftr-355	482	9	skins	skin	NOUN
ftr-355	482	10	,	,	PUNCT
ftr-355	482	11	sentenced	sentence	VERB
ftr-355	482	12	to	to	ADP
ftr-355	482	13	45	45	NUM
ftr-355	482	14	months	month	NOUN
ftr-355	482	15	in	in	ADP
ftr-355	482	16	jail	jail	NOUN
ftr-355	482	17	and	and	CCONJ
ftr-355	482	18	dm	dm	VERB
ftr-355	482	19	1.3	1.3	NUM
ftr-355	482	20	million	million	NUM
ftr-355	482	21	(	(	PUNCT
ftr-355	482	22	$	$	SYM
ftr-355	482	23	885,000	885,000	NUM
ftr-355	482	24	)	)	PUNCT
ftr-355	482	25	fine	fine	ADJ
ftr-355	482	26	for	for	ADP
ftr-355	482	27	evading	evade	VERB
ftr-355	482	28	dm	dm	NUM
ftr-355	482	29	6.3	6.3	NUM
ftr-355	482	30	million	million	NUM
ftr-355	482	31	in	in	ADP
ftr-355	482	32	taxes	taxis	NOUN
ftr-355	482	33	using	use	VERB
ftr-355	482	34	luxembourg	luxembourg	PROPN
ftr-355	482	35	account	account	PROPN
ftr-355	482	36	)	)	PUNCT
ftr-355	482	37	.	.	PUNCT
ftr-355	483	1	110	110	NUM
ftr-355	483	2	.	.	PUNCT
ftr-355	483	3	see	see	VERB
ftr-355	483	4	suzanne	suzanne	PROPN
ftr-355	483	5	mcgee	mcgee	PROPN
ftr-355	483	6	,	,	PUNCT
ftr-355	483	7	tax	tax	NOUN
ftr-355	483	8	inquiry	inquiry	NOUN
ftr-355	483	9	turns	turn	VERB
ftr-355	483	10	banking	banking	NOUN
ftr-355	483	11	grayer	grayer	NOUN
ftr-355	483	12	in	in	ADP
ftr-355	483	13	luxembourg	luxembourg	PROPN
ftr-355	483	14	,	,	PUNCT
ftr-355	483	15	wall	wall	PROPN
ftr-355	483	16	st	st	PROPN
ftr-355	483	17	.	.	PROPN
ftr-355	483	18	j.	j.	PROPN
ftr-355	483	19	,	,	PUNCT
ftr-355	483	20	july	july	PROPN
ftr-355	483	21	20	20	NUM
ftr-355	483	22	,	,	PUNCT
ftr-355	483	23	1999	1999	NUM
ftr-355	483	24	;	;	PUNCT
ftr-355	483	25	steinmetz	steinmetz	PROPN
ftr-355	483	26	,	,	PUNCT
ftr-355	483	27	supra	supra	PROPN
ftr-355	483	28	note	note	NOUN
ftr-355	483	29	97	97	NUM
ftr-355	483	30	.	.	NOUN
ftr-355	483	31	111	111	NUM
ftr-355	483	32	.	.	PUNCT
ftr-355	484	1	see	see	VERB
ftr-355	484	2	infra	infra	NOUN
ftr-355	484	3	notes	note	VERB
ftr-355	484	4	115	115	NUM
ftr-355	484	5	-	-	SYM
ftr-355	484	6	120	120	NUM
ftr-355	484	7	and	and	CCONJ
ftr-355	484	8	accompanying	accompany	VERB
ftr-355	484	9	text	text	NOUN
ftr-355	484	10	(	(	PUNCT
ftr-355	484	11	describing	describe	VERB
ftr-355	484	12	the	the	DET
ftr-355	484	13	worldwide	worldwide	ADJ
ftr-355	484	14	crackdown	crackdown	NOUN
ftr-355	484	15	on	on	ADP
ftr-355	484	16	tax	tax	NOUN
ftr-355	484	17	evasion	evasion	NOUN
ftr-355	484	18	)	)	PUNCT
ftr-355	484	19	.	.	PUNCT
ftr-355	485	1	112	112	NUM
ftr-355	485	2	.	.	PUNCT
ftr-355	486	1	this	this	DET
ftr-355	486	2	account	account	NOUN
ftr-355	486	3	is	be	AUX
ftr-355	486	4	drawn	draw	VERB
ftr-355	486	5	primarily	primarily	ADV
ftr-355	486	6	from	from	ADP
ftr-355	486	7	randall	randall	PROPN
ftr-355	486	8	jackson	jackson	PROPN
ftr-355	486	9	's	's	PART
ftr-355	486	10	story	story	NOUN
ftr-355	486	11	summarizing	summarize	VERB
ftr-355	486	12	major	major	ADJ
ftr-355	486	13	news	news	NOUN
ftr-355	486	14	developments	development	NOUN
ftr-355	486	15	in	in	ADP
ftr-355	486	16	the	the	DET
ftr-355	486	17	liechtenstein	liechtenstein	PROPN
ftr-355	486	18	scandal	scandal	NOUN
ftr-355	486	19	.	.	PUNCT
ftr-355	487	1	see	see	VERB
ftr-355	487	2	randall	randall	PROPN
ftr-355	487	3	jackson	jackson	PROPN
ftr-355	487	4	,	,	PUNCT
ftr-355	487	5	the	the	DET
ftr-355	487	6	mouse	mouse	NOUN
ftr-355	487	7	that	that	PRON
ftr-355	487	8	roared	roar	VERB
ftr-355	487	9	:	:	PUNCT
ftr-355	487	10	liechtenstein	liechtenstein	PROPN
ftr-355	487	11	's	's	PART
ftr-355	487	12	tax	tax	NOUN
ftr-355	487	13	mess	mess	NOUN
ftr-355	487	14	,	,	PUNCT
ftr-355	487	15	49	49	NUM
ftr-355	487	16	tax	tax	NOUN
ftr-355	487	17	notes	note	NOUN
ftr-355	487	18	int'l	int'l	ADP
ftr-355	487	19	707	707	NUM
ftr-355	487	20	(	(	PUNCT
ftr-355	487	21	mar	mar	PROPN
ftr-355	487	22	.	.	PROPN
ftr-355	487	23	3	3	NUM
ftr-355	487	24	,	,	PUNCT
ftr-355	487	25	2008	2008	NUM
ftr-355	487	26	)	)	PUNCT
ftr-355	487	27	.	.	PUNCT
ftr-355	488	1	see	see	VERB
ftr-355	488	2	also	also	ADV
ftr-355	488	3	,	,	PUNCT
ftr-355	488	4	lynnley	lynnley	PROPN
ftr-355	488	5	browning	browning	NOUN
ftr-355	488	6	,	,	PUNCT
ftr-355	488	7	banking	banking	NOUN
ftr-355	488	8	scandal	scandal	NOUN
ftr-355	488	9	unfolds	unfold	VERB
ftr-355	488	10	like	like	ADP
ftr-355	488	11	a	a	DET
ftr-355	488	12	thriller	thriller	NOUN
ftr-355	488	13	,	,	PUNCT
ftr-355	488	14	n.y	n.y	PROPN
ftr-355	488	15	.	.	PROPN
ftr-355	488	16	times	times	PROPN
ftr-355	488	17	,	,	PUNCT
ftr-355	488	18	aug	aug	PROPN
ftr-355	488	19	.	.	PROPN
ftr-355	488	20	15	15	NUM
ftr-355	488	21	,	,	PUNCT
ftr-355	488	22	2008	2008	NUM
ftr-355	488	23	;	;	PUNCT
ftr-355	488	24	carter	carter	PROPN
ftr-355	488	25	dougherty	dougherty	PROPN
ftr-355	488	26	&	&	CCONJ
ftr-355	488	27	mark	mark	PROPN
ftr-355	488	28	landler	landler	PROPN
ftr-355	488	29	,	,	PUNCT
ftr-355	488	30	tax	tax	NOUN
ftr-355	488	31	scandal	scandal	NOUN
ftr-355	488	32	in	in	ADP
ftr-355	488	33	germany	germany	PROPN
ftr-355	488	34	fans	fan	NOUN
ftr-355	488	35	complaints	complaint	NOUN
ftr-355	488	36	of	of	ADP
ftr-355	488	37	inequity	inequity	NOUN
ftr-355	488	38	,	,	PUNCT
ftr-355	488	39	n.y	n.y	PROPN
ftr-355	488	40	.	.	PROPN
ftr-355	488	41	times	times	PROPN
ftr-355	488	42	,	,	PUNCT
ftr-355	488	43	feb	feb	PROPN
ftr-355	488	44	.	.	PROPN
ftr-355	488	45	18	18	NUM
ftr-355	488	46	,	,	PUNCT
ftr-355	488	47	2008	2008	NUM
ftr-355	488	48	.	.	PUNCT
ftr-355	489	1	113	113	NUM
ftr-355	489	2	.	.	PUNCT
ftr-355	490	1	see	see	VERB
ftr-355	490	2	randall	randall	PROPN
ftr-355	490	3	jackson	jackson	PROPN
ftr-355	490	4	,	,	PUNCT
ftr-355	490	5	former	former	ADJ
ftr-355	490	6	deutsche	deutsche	X
ftr-355	490	7	post	post	PROPN
ftr-355	490	8	ceo	ceo	NOUN
ftr-355	490	9	convicted	convict	VERB
ftr-355	490	10	of	of	ADP
ftr-355	490	11	tax	tax	NOUN
ftr-355	490	12	evasion	evasion	NOUN
ftr-355	490	13	,	,	PUNCT
ftr-355	490	14	53	53	NUM
ftr-355	490	15	tax	tax	NOUN
ftr-355	490	16	notes	note	NOUN
ftr-355	490	17	int'l	int'l	VERB
ftr-355	490	18	393	393	NUM
ftr-355	490	19	(	(	PUNCT
ftr-355	490	20	feb	feb	X
ftr-355	490	21	.	.	PROPN
ftr-355	490	22	2	2	NUM
ftr-355	490	23	,	,	PUNCT
ftr-355	490	24	2009	2009	NUM
ftr-355	490	25	)	)	PUNCT
ftr-355	490	26	.	.	PUNCT
ftr-355	491	1	114	114	NUM
ftr-355	491	2	.	.	PUNCT
ftr-355	492	1	derek	derek	NOUN
ftr-355	492	2	scally	scally	ADV
ftr-355	492	3	,	,	PUNCT
ftr-355	492	4	german	german	ADJ
ftr-355	492	5	authorities	authority	NOUN
ftr-355	492	6	to	to	PART
ftr-355	492	7	tell	tell	VERB
ftr-355	492	8	revenue	revenue	NOUN
ftr-355	492	9	of	of	ADP
ftr-355	492	10	evaders	evader	NOUN
ftr-355	492	11	,	,	PUNCT
ftr-355	492	12	irish	irish	PROPN
ftr-355	492	13	times	times	PROPN
ftr-355	492	14	,	,	PUNCT
ftr-355	492	15	feb	feb	PROPN
ftr-355	492	16	.	.	PROPN
ftr-355	492	17	27	27	NUM
ftr-355	492	18	,	,	PUNCT
ftr-355	492	19	2008	2008	NUM
ftr-355	492	20	(	(	PUNCT
ftr-355	492	21	within	within	ADP
ftr-355	492	22	two	two	NUM
ftr-355	492	23	weeks	week	NOUN
ftr-355	492	24	of	of	ADP
ftr-355	492	25	beginning	begin	VERB
ftr-355	492	26	investigation	investigation	NOUN
ftr-355	492	27	,	,	PUNCT
ftr-355	492	28	german	german	NOUN
ftr-355	492	29	334	334	NUM
ftr-355	493	1	[	[	X
ftr-355	493	2	vol	vol	NOUN
ftr-355	493	3	10:3	10:3	NUM
ftr-355	493	4	2010	2010	NUM
ftr-355	493	5	]	]	PUNCT
ftr-355	493	6	investment	investment	NOUN
ftr-355	493	7	income	income	NOUN
ftr-355	493	8	withholding	withhold	VERB
ftr-355	493	9	in	in	ADP
ftr-355	493	10	the	the	DET
ftr-355	493	11	united	united	PROPN
ftr-355	493	12	states	states	PROPN
ftr-355	493	13	and	and	CCONJ
ftr-355	493	14	germany	germany	PROPN
ftr-355	493	15	335	335	NUM
ftr-355	493	16	german	german	ADJ
ftr-355	493	17	tax	tax	NOUN
ftr-355	493	18	authorities	authority	NOUN
ftr-355	493	19	shared	share	VERB
ftr-355	493	20	the	the	DET
ftr-355	493	21	information	information	NOUN
ftr-355	493	22	they	they	PRON
ftr-355	493	23	had	have	AUX
ftr-355	493	24	received	receive	VERB
ftr-355	493	25	from	from	ADP
ftr-355	493	26	kieber	kieber	PROPN
ftr-355	493	27	freely	freely	ADV
ftr-355	493	28	with	with	ADP
ftr-355	493	29	tax	tax	NOUN
ftr-355	493	30	authorities	authority	NOUN
ftr-355	493	31	elsewhere	elsewhere	ADV
ftr-355	493	32	,	,	PUNCT
ftr-355	493	33	prompting	prompt	VERB
ftr-355	493	34	investigations	investigation	NOUN
ftr-355	493	35	in	in	ADP
ftr-355	493	36	countries	country	NOUN
ftr-355	493	37	including	include	VERB
ftr-355	493	38	the	the	DET
ftr-355	493	39	united	united	ADJ
ftr-355	493	40	kingdom	kingdom	PROPN
ftr-355	493	41	,	,	PUNCT
ftr-355	493	42	italy	italy	PROPN
ftr-355	493	43	,	,	PUNCT
ftr-355	493	44	france	france	PROPN
ftr-355	493	45	,	,	PUNCT
ftr-355	493	46	the	the	DET
ftr-355	493	47	united	united	PROPN
ftr-355	493	48	states	states	PROPN
ftr-355	493	49	,	,	PUNCT
ftr-355	493	50	canada	canada	PROPN
ftr-355	493	51	,	,	PUNCT
ftr-355	493	52	sweden	sweden	PROPN
ftr-355	493	53	,	,	PUNCT
ftr-355	493	54	new	new	PROPN
ftr-355	493	55	zealand	zealand	PROPN
ftr-355	493	56	,	,	PUNCT
ftr-355	493	57	and	and	CCONJ
ftr-355	493	58	australia.15	australia.15	NOUN
ftr-355	493	59	in	in	ADP
ftr-355	493	60	many	many	ADJ
ftr-355	493	61	cases	case	NOUN
ftr-355	493	62	,	,	PUNCT
ftr-355	493	63	the	the	DET
ftr-355	493	64	investigations	investigation	NOUN
ftr-355	493	65	expanded	expand	VERB
ftr-355	493	66	to	to	PART
ftr-355	493	67	include	include	VERB
ftr-355	493	68	massive	massive	ADJ
ftr-355	493	69	numbers	number	NOUN
ftr-355	493	70	of	of	ADP
ftr-355	493	71	taxpayers	taxpayer	NOUN
ftr-355	493	72	.	.	PUNCT
ftr-355	494	1	'16	'16	NUM
ftr-355	494	2	in	in	ADP
ftr-355	494	3	the	the	DET
ftr-355	494	4	united	united	PROPN
ftr-355	494	5	states	states	PROPN
ftr-355	494	6	,	,	PUNCT
ftr-355	494	7	the	the	DET
ftr-355	494	8	senate	senate	PROPN
ftr-355	494	9	permanent	permanent	ADJ
ftr-355	494	10	subcommittee	subcommittee	NOUN
ftr-355	494	11	on	on	ADP
ftr-355	494	12	investigations	investigation	NOUN
ftr-355	494	13	held	hold	VERB
ftr-355	494	14	hearings	hearing	NOUN
ftr-355	494	15	and	and	CCONJ
ftr-355	494	16	released	release	VERB
ftr-355	494	17	a	a	DET
ftr-355	494	18	115	115	NUM
ftr-355	494	19	-	-	PUNCT
ftr-355	494	20	page	page	NOUN
ftr-355	494	21	report	report	NOUN
ftr-355	494	22	on	on	ADP
ftr-355	494	23	tax	tax	NOUN
ftr-355	494	24	haven	haven	NOUN
ftr-355	494	25	banks	bank	NOUN
ftr-355	494	26	in	in	ADP
ftr-355	494	27	july	july	PROPN
ftr-355	494	28	2008	2008	NUM
ftr-355	494	29	,	,	PUNCT
ftr-355	494	30	detailing	detail	VERB
ftr-355	494	31	offshore	offshore	ADJ
ftr-355	494	32	tax	tax	NOUN
ftr-355	494	33	evasion	evasion	NOUN
ftr-355	494	34	by	by	ADP
ftr-355	494	35	u.s	u.s	PROPN
ftr-355	494	36	.	.	PROPN
ftr-355	494	37	taxpayers	taxpayer	NOUN
ftr-355	494	38	in	in	ADP
ftr-355	494	39	liechtenstein	liechtenstein	PROPN
ftr-355	494	40	and	and	CCONJ
ftr-355	494	41	switzerland	switzerland	PROPN
ftr-355	494	42	.	.	PUNCT
ftr-355	495	1	"'7	"'7	VERB
ftr-355	495	2	in	in	ADP
ftr-355	495	3	february	february	PROPN
ftr-355	495	4	2009	2009	NUM
ftr-355	495	5	,	,	PUNCT
ftr-355	495	6	swiss	swiss	ADJ
ftr-355	495	7	bank	bank	NOUN
ftr-355	495	8	ubs	ubs	PROPN
ftr-355	495	9	agreed	agree	VERB
ftr-355	495	10	to	to	PART
ftr-355	495	11	pay	pay	VERB
ftr-355	495	12	$	$	SYM
ftr-355	495	13	780	780	NUM
ftr-355	495	14	million	million	NUM
ftr-355	495	15	in	in	ADP
ftr-355	495	16	fines	fine	NOUN
ftr-355	495	17	and	and	CCONJ
ftr-355	495	18	admitted	admit	VERB
ftr-355	495	19	that	that	SCONJ
ftr-355	495	20	its	its	PRON
ftr-355	495	21	employees	employee	NOUN
ftr-355	495	22	had	have	AUX
ftr-355	495	23	participated	participate	VERB
ftr-355	495	24	in	in	ADP
ftr-355	495	25	a	a	DET
ftr-355	495	26	scheme	scheme	NOUN
ftr-355	495	27	to	to	PART
ftr-355	495	28	defraud	defraud	VERB
ftr-355	495	29	the	the	DET
ftr-355	495	30	united	united	PROPN
ftr-355	495	31	states	states	PROPN
ftr-355	495	32	by	by	ADP
ftr-355	495	33	helping	help	VERB
ftr-355	495	34	u.s	u.s	PROPN
ftr-355	495	35	.	.	PROPN
ftr-355	495	36	taxpayers	taxpayer	NOUN
ftr-355	495	37	to	to	PART
ftr-355	495	38	set	set	VERB
ftr-355	495	39	up	up	ADP
ftr-355	495	40	offshore	offshore	ADJ
ftr-355	495	41	accounts	account	NOUN
ftr-355	495	42	.	.	PUNCT
ftr-355	496	1	"8	"8	NOUN
ftr-355	496	2	in	in	ADP
ftr-355	496	3	august	august	PROPN
ftr-355	496	4	2009	2009	NUM
ftr-355	496	5	,	,	PUNCT
ftr-355	496	6	the	the	DET
ftr-355	496	7	justice	justice	PROPN
ftr-355	496	8	department	department	PROPN
ftr-355	496	9	's	's	PART
ftr-355	496	10	investigation	investigation	NOUN
ftr-355	496	11	of	of	ADP
ftr-355	496	12	ubs	ubs	PROPN
ftr-355	496	13	resulted	result	VERB
ftr-355	496	14	in	in	ADP
ftr-355	496	15	a	a	DET
ftr-355	496	16	historic	historic	ADJ
ftr-355	496	17	agreement	agreement	NOUN
ftr-355	496	18	by	by	ADP
ftr-355	496	19	ubs	ubs	PROPN
ftr-355	496	20	to	to	PART
ftr-355	496	21	disclose	disclose	VERB
ftr-355	496	22	the	the	DET
ftr-355	496	23	identity	identity	NOUN
ftr-355	496	24	of	of	ADP
ftr-355	496	25	4,450	4,450	NUM
ftr-355	496	26	of	of	ADP
ftr-355	496	27	its	its	PRON
ftr-355	496	28	u.s	u.s	PROPN
ftr-355	496	29	.	.	PROPN
ftr-355	496	30	customers	customer	NOUN
ftr-355	496	31	to	to	ADP
ftr-355	496	32	the	the	DET
ftr-355	496	33	internal	internal	ADJ
ftr-355	496	34	revenue	revenue	NOUN
ftr-355	496	35	service	service	NOUN
ftr-355	496	36	.	.	PUNCT
ftr-355	496	37	"	"	PUNCT
ftr-355	497	1	9	9	NUM
ftr-355	497	2	by	by	ADP
ftr-355	497	3	november	november	PROPN
ftr-355	497	4	2009	2009	NUM
ftr-355	497	5	,	,	PUNCT
ftr-355	497	6	nearly	nearly	ADV
ftr-355	497	7	15,000	15,000	NUM
ftr-355	497	8	additional	additional	ADJ
ftr-355	497	9	u.s	u.s	PROPN
ftr-355	497	10	.	.	PROPN
ftr-355	497	11	taxpayers	taxpayer	NOUN
ftr-355	497	12	had	have	AUX
ftr-355	497	13	come	come	VERB
ftr-355	497	14	forward	forward	ADV
ftr-355	497	15	to	to	PART
ftr-355	497	16	disclose	disclose	VERB
ftr-355	497	17	hidden	hide	VERB
ftr-355	497	18	offshore	offshore	ADJ
ftr-355	497	19	accounts	account	NOUN
ftr-355	497	20	pursuant	pursuant	ADJ
ftr-355	497	21	to	to	ADP
ftr-355	497	22	an	an	DET
ftr-355	497	23	amnesty	amnesty	NOUN
ftr-355	497	24	program	program	NOUN
ftr-355	497	25	initiated	initiate	VERB
ftr-355	497	26	by	by	ADP
ftr-355	497	27	the	the	DET
ftr-355	497	28	irs.120	irs.120	ADJ
ftr-355	497	29	authorities	authority	NOUN
ftr-355	497	30	raided	raid	VERB
ftr-355	497	31	120	120	NUM
ftr-355	497	32	homes	home	NOUN
ftr-355	497	33	,	,	PUNCT
ftr-355	497	34	91	91	NUM
ftr-355	497	35	people	people	NOUN
ftr-355	497	36	confessed	confess	VERB
ftr-355	497	37	to	to	PART
ftr-355	497	38	tax	tax	NOUN
ftr-355	497	39	evasion	evasion	NOUN
ftr-355	497	40	,	,	PUNCT
ftr-355	497	41	and	and	CCONJ
ftr-355	497	42	72	72	NUM
ftr-355	497	43	people	people	NOUN
ftr-355	497	44	turned	turn	VERB
ftr-355	497	45	themselves	themselves	PRON
ftr-355	497	46	in	in	ADP
ftr-355	497	47	voluntarily	voluntarily	ADV
ftr-355	497	48	)	)	PUNCT
ftr-355	497	49	.	.	PUNCT
ftr-355	498	1	115	115	NUM
ftr-355	498	2	.	.	PUNCT
ftr-355	499	1	christian	christian	PROPN
ftr-355	499	2	retzlaff	retzlaff	PROPN
ftr-355	499	3	&	&	CCONJ
ftr-355	499	4	kim	kim	PROPN
ftr-355	499	5	murphy	murphy	PROPN
ftr-355	499	6	,	,	PUNCT
ftr-355	499	7	irs	irs	PROPN
ftr-355	499	8	searches	search	NOUN
ftr-355	499	9	for	for	ADP
ftr-355	499	10	hidden	hidden	ADJ
ftr-355	499	11	u.s	u.s	PROPN
ftr-355	499	12	.	.	PROPN
ftr-355	499	13	assets	asset	NOUN
ftr-355	499	14	in	in	ADP
ftr-355	499	15	liechtenstein	liechtenstein	PROPN
ftr-355	499	16	banks	banks	PROPN
ftr-355	499	17	,	,	PUNCT
ftr-355	499	18	l.a	l.a	PROPN
ftr-355	499	19	.	.	PROPN
ftr-355	499	20	times	times	PROPN
ftr-355	499	21	,	,	PUNCT
ftr-355	499	22	feb	feb	PROPN
ftr-355	499	23	.	.	PROPN
ftr-355	499	24	27	27	NUM
ftr-355	499	25	,	,	PUNCT
ftr-355	499	26	2008	2008	NUM
ftr-355	499	27	.	.	PUNCT
ftr-355	500	1	116	116	NUM
ftr-355	500	2	.	.	PUNCT
ftr-355	501	1	see	see	VERB
ftr-355	501	2	randall	randall	PROPN
ftr-355	501	3	jackson	jackson	PROPN
ftr-355	501	4	,	,	PUNCT
ftr-355	501	5	government	government	NOUN
ftr-355	501	6	cracks	crack	VERB
ftr-355	501	7	down	down	ADP
ftr-355	501	8	on	on	ADP
ftr-355	501	9	tax	tax	NOUN
ftr-355	501	10	cheat	cheat	NOUN
ftr-355	501	11	,	,	PUNCT
ftr-355	501	12	55	55	NUM
ftr-355	501	13	tax	tax	NOUN
ftr-355	501	14	notes	note	NOUN
ftr-355	501	15	int'l	int'l	ADP
ftr-355	501	16	804	804	NUM
ftr-355	501	17	(	(	PUNCT
ftr-355	501	18	sept	sept	PROPN
ftr-355	501	19	.	.	PROPN
ftr-355	501	20	7	7	NUM
ftr-355	501	21	,	,	PUNCT
ftr-355	501	22	2009	2009	NUM
ftr-355	501	23	)	)	PUNCT
ftr-355	501	24	(	(	PUNCT
ftr-355	501	25	french	french	ADJ
ftr-355	501	26	government	government	NOUN
ftr-355	501	27	investigating	investigate	VERB
ftr-355	501	28	3,000	3,000	NUM
ftr-355	501	29	french	french	ADJ
ftr-355	501	30	taxpayers	taxpayer	NOUN
ftr-355	501	31	with	with	ADP
ftr-355	501	32	undeclared	undeclared	ADJ
ftr-355	501	33	assets	asset	NOUN
ftr-355	501	34	in	in	ADP
ftr-355	501	35	swiss	swiss	ADJ
ftr-355	501	36	bank	bank	NOUN
ftr-355	501	37	accounts	account	NOUN
ftr-355	501	38	)	)	PUNCT
ftr-355	501	39	;	;	PUNCT
ftr-355	501	40	kristen	kristen	PROPN
ftr-355	501	41	a.	a.	PROPN
ftr-355	501	42	parillo	parillo	PROPN
ftr-355	501	43	,	,	PUNCT
ftr-355	501	44	tax	tax	NOUN
ftr-355	501	45	authorities	authority	NOUN
ftr-355	501	46	investigating	investigate	VERB
ftr-355	501	47	offshore	offshore	ADJ
ftr-355	501	48	account	account	NOUN
ftr-355	501	49	holders	holder	NOUN
ftr-355	501	50	,	,	PUNCT
ftr-355	501	51	55	55	NUM
ftr-355	501	52	tax	tax	NOUN
ftr-355	501	53	notes	note	NOUN
ftr-355	501	54	int'l	int'l	VERB
ftr-355	501	55	612	612	NUM
ftr-355	501	56	(	(	PUNCT
ftr-355	501	57	aug	aug	PROPN
ftr-355	501	58	.	.	PROPN
ftr-355	501	59	24	24	NUM
ftr-355	501	60	,	,	PUNCT
ftr-355	501	61	2009	2009	NUM
ftr-355	501	62	)	)	PUNCT
ftr-355	501	63	(	(	PUNCT
ftr-355	501	64	italian	italian	ADJ
ftr-355	501	65	government	government	NOUN
ftr-355	501	66	investigating	investigate	VERB
ftr-355	501	67	up	up	ADP
ftr-355	501	68	to	to	PART
ftr-355	501	69	170,000	170,000	NUM
ftr-355	501	70	italians	italian	NOUN
ftr-355	501	71	with	with	ADP
ftr-355	501	72	offshore	offshore	ADJ
ftr-355	501	73	accounts	account	NOUN
ftr-355	501	74	)	)	PUNCT
ftr-355	501	75	;	;	PUNCT
ftr-355	501	76	helen	helen	PROPN
ftr-355	501	77	power	power	PROPN
ftr-355	501	78	,	,	PUNCT
ftr-355	501	79	hrmc	hrmc	NOUN
ftr-355	501	80	targets	target	VERB
ftr-355	501	81	60,000	60,000	NUM
ftr-355	501	82	more	more	ADJ
ftr-355	501	83	britons	briton	NOUN
ftr-355	501	84	in	in	ADP
ftr-355	501	85	offshore	offshore	ADJ
ftr-355	501	86	account	account	NOUN
ftr-355	501	87	probe	probe	NOUN
ftr-355	501	88	,	,	PUNCT
ftr-355	501	89	the	the	DET
ftr-355	501	90	daily	daily	ADJ
ftr-355	501	91	telegraph	telegraph	NOUN
ftr-355	501	92	,	,	PUNCT
ftr-355	501	93	july	july	PROPN
ftr-355	501	94	23	23	NUM
ftr-355	501	95	,	,	PUNCT
ftr-355	501	96	2008	2008	NUM
ftr-355	501	97	(	(	PUNCT
ftr-355	501	98	british	british	ADJ
ftr-355	501	99	tax	tax	NOUN
ftr-355	501	100	authorities	authority	NOUN
ftr-355	501	101	investigating	investigate	VERB
ftr-355	501	102	400,000	400,000	NUM
ftr-355	501	103	british	british	ADJ
ftr-355	501	104	accountholders	accountholder	NOUN
ftr-355	501	105	,	,	PUNCT
ftr-355	501	106	discovering	discover	VERB
ftr-355	501	107	100,000	100,000	NUM
ftr-355	501	108	suspected	suspect	VERB
ftr-355	501	109	of	of	ADP
ftr-355	501	110	tax	tax	NOUN
ftr-355	501	111	evasion	evasion	NOUN
ftr-355	501	112	,	,	PUNCT
ftr-355	501	113	with	with	ADP
ftr-355	501	114	40,000	40,000	NUM
ftr-355	501	115	voluntarily	voluntarily	ADV
ftr-355	501	116	stepping	step	VERB
ftr-355	501	117	forward	forward	ADV
ftr-355	501	118	and	and	CCONJ
ftr-355	501	119	the	the	DET
ftr-355	501	120	remaining	remain	VERB
ftr-355	501	121	60,000	60,000	NUM
ftr-355	501	122	under	under	ADP
ftr-355	501	123	further	further	ADJ
ftr-355	501	124	investigation	investigation	NOUN
ftr-355	501	125	)	)	PUNCT
ftr-355	501	126	.	.	PUNCT
ftr-355	502	1	117	117	NUM
ftr-355	502	2	.	.	PUNCT
ftr-355	502	3	staff	staff	NOUN
ftr-355	502	4	of	of	ADP
ftr-355	502	5	s.	s.	PROPN
ftr-355	502	6	comm	comm	PROPN
ftr-355	502	7	.	.	PUNCT
ftr-355	503	1	on	on	ADP
ftr-355	503	2	homeland	homeland	PROPN
ftr-355	503	3	sec	sec	PROPN
ftr-355	503	4	.	.	PROPN
ftr-355	503	5	&	&	CCONJ
ftr-355	503	6	gov	gov	PROPN
ftr-355	503	7	.	.	PUNCT
ftr-355	503	8	aff	aff	PROPN
ftr-355	503	9	.	.	PROPN
ftr-355	503	10	,	,	PUNCT
ftr-355	503	11	perm	perm	NOUN
ftr-355	503	12	.	.	PUNCT
ftr-355	504	1	subcomm	subcomm	NOUN
ftr-355	504	2	.	.	PUNCT
ftr-355	505	1	on	on	ADP
ftr-355	505	2	investigations	investigation	NOUN
ftr-355	505	3	,	,	PUNCT
ftr-355	505	4	110th	110th	ADJ
ftr-355	505	5	cong	cong	NOUN
ftr-355	505	6	.	.	PUNCT
ftr-355	505	7	,	,	PUNCT
ftr-355	505	8	report	report	VERB
ftr-355	505	9	on	on	ADP
ftr-355	505	10	tax	tax	NOUN
ftr-355	505	11	haven	haven	NOUN
ftr-355	505	12	banks	bank	NOUN
ftr-355	505	13	and	and	CCONJ
ftr-355	505	14	u.s	u.s	PROPN
ftr-355	505	15	.	.	PROPN
ftr-355	505	16	tax	tax	NOUN
ftr-355	505	17	compliance	compliance	NOUN
ftr-355	505	18	(	(	PUNCT
ftr-355	505	19	2008	2008	NUM
ftr-355	505	20	)	)	PUNCT
ftr-355	505	21	,	,	PUNCT
ftr-355	505	22	available	available	ADJ
ftr-355	505	23	at	at	ADP
ftr-355	505	24	http://hsgac.senate.gov/public/_files/071708psi	http://hsgac.senate.gov/public/_files/071708psi	PROPN
ftr-355	505	25	report.pdf	report.pdf	NOUN
ftr-355	506	1	[	[	X
ftr-355	506	2	hereinafter	hereinafter	NOUN
ftr-355	506	3	tax	tax	NOUN
ftr-355	506	4	haven	haven	NOUN
ftr-355	506	5	report	report	PROPN
ftr-355	506	6	]	]	X
ftr-355	506	7	.	.	PUNCT
ftr-355	507	1	118	118	NUM
ftr-355	507	2	.	.	PUNCT
ftr-355	508	1	see	see	VERB
ftr-355	508	2	lynnley	lynnley	PROPN
ftr-355	508	3	browning	browning	PROPN
ftr-355	508	4	,	,	PUNCT
ftr-355	508	5	a	a	DET
ftr-355	508	6	swiss	swiss	ADJ
ftr-355	508	7	bank	bank	NOUN
ftr-355	508	8	is	be	AUX
ftr-355	508	9	set	set	VERB
ftr-355	508	10	to	to	PART
ftr-355	508	11	open	open	VERB
ftr-355	508	12	its	its	PRON
ftr-355	508	13	secret	secret	ADJ
ftr-355	508	14	files	file	NOUN
ftr-355	508	15	,	,	PUNCT
ftr-355	508	16	n.y	n.y	PROPN
ftr-355	508	17	.	.	PROPN
ftr-355	508	18	times	times	PROPN
ftr-355	508	19	,	,	PUNCT
ftr-355	508	20	feb	feb	PROPN
ftr-355	508	21	.	.	PROPN
ftr-355	508	22	18	18	NUM
ftr-355	508	23	,	,	PUNCT
ftr-355	508	24	2009	2009	NUM
ftr-355	508	25	.	.	PUNCT
ftr-355	509	1	119	119	NUM
ftr-355	509	2	.	.	PUNCT
ftr-355	510	1	see	see	VERB
ftr-355	510	2	james	james	PROPN
ftr-355	510	3	quinn	quinn	PROPN
ftr-355	510	4	,	,	PUNCT
ftr-355	510	5	ubs	ubs	PROPN
ftr-355	510	6	provides	provide	VERB
ftr-355	510	7	customers	customer	NOUN
ftr-355	510	8	'	'	PART
ftr-355	510	9	names	name	NOUN
ftr-355	510	10	in	in	ADP
ftr-355	510	11	us	us	PROPN
ftr-355	510	12	tax	tax	NOUN
ftr-355	510	13	inquiry	inquiry	NOUN
ftr-355	510	14	,	,	PUNCT
ftr-355	510	15	the	the	DET
ftr-355	510	16	daily	daily	ADJ
ftr-355	510	17	telegraph	telegraph	NOUN
ftr-355	510	18	,	,	PUNCT
ftr-355	510	19	aug	aug	PROPN
ftr-355	510	20	.	.	PROPN
ftr-355	510	21	20	20	NUM
ftr-355	510	22	,	,	PUNCT
ftr-355	510	23	2009	2009	NUM
ftr-355	510	24	.	.	PUNCT
ftr-355	511	1	120	120	NUM
ftr-355	511	2	.	.	PUNCT
ftr-355	512	1	see	see	VERB
ftr-355	512	2	lynnley	lynnley	PROPN
ftr-355	512	3	browning	browning	NOUN
ftr-355	512	4	,	,	PUNCT
ftr-355	512	5	14,700	14,700	NUM
ftr-355	512	6	americans	americans	PROPN
ftr-355	512	7	tell	tell	VERB
ftr-355	512	8	i.r.s	i.r.	NOUN
ftr-355	512	9	.	.	PUNCT
ftr-355	513	1	of	of	ADP
ftr-355	513	2	foreign	foreign	ADJ
ftr-355	513	3	accounts	account	NOUN
ftr-355	513	4	,	,	PUNCT
ftr-355	513	5	n.y	n.y	PROPN
ftr-355	513	6	.	.	PROPN
ftr-355	513	7	times	times	PROPN
ftr-355	513	8	(	(	PUNCT
ftr-355	513	9	nov	nov	PROPN
ftr-355	513	10	.	.	PROPN
ftr-355	513	11	18	18	NUM
ftr-355	513	12	,	,	PUNCT
ftr-355	513	13	2009	2009	NUM
ftr-355	513	14	)	)	PUNCT
ftr-355	513	15	.	.	PUNCT
ftr-355	514	1	britain	britain	PROPN
ftr-355	514	2	,	,	PUNCT
ftr-355	514	3	france	france	PROPN
ftr-355	514	4	,	,	PUNCT
ftr-355	514	5	italy	italy	PROPN
ftr-355	514	6	and	and	CCONJ
ftr-355	514	7	canada	canada	PROPN
ftr-355	514	8	have	have	AUX
ftr-355	514	9	instituted	institute	VERB
ftr-355	514	10	similar	similar	ADJ
ftr-355	514	11	amnesty	amnesty	NOUN
ftr-355	514	12	programs	program	NOUN
ftr-355	514	13	.	.	PUNCT
ftr-355	515	1	see	see	VERB
ftr-355	515	2	coming	come	VERB
ftr-355	515	3	clean	clean	ADJ
ftr-355	515	4	:	:	PUNCT
ftr-355	515	5	amnesty	amnesty	NOUN
ftr-355	515	6	offered	offer	VERB
ftr-355	515	7	for	for	ADP
ftr-355	515	8	tax	tax	NOUN
ftr-355	515	9	dodgers	dodger	NOUN
ftr-355	515	10	,	,	PUNCT
ftr-355	515	11	the	the	DET
ftr-355	515	12	globe	globe	NOUN
ftr-355	515	13	and	and	CCONJ
ftr-355	515	14	mail	mail	NOUN
ftr-355	515	15	(	(	PUNCT
ftr-355	515	16	canada	canada	PROPN
ftr-355	515	17	)	)	PUNCT
ftr-355	515	18	,	,	PUNCT
ftr-355	515	19	oct	oct	PROPN
ftr-355	515	20	.	.	PROPN
ftr-355	515	21	29	29	NUM
ftr-355	515	22	,	,	PUNCT
ftr-355	515	23	2009	2009	NUM
ftr-355	515	24	.	.	PUNCT
ftr-355	516	1	florida	florida	PROPN
ftr-355	516	2	tax	tax	PROPN
ftr-355	516	3	review	review	PROPN
ftr-355	516	4	e.	e.	PROPN
ftr-355	516	5	the	the	DET
ftr-355	516	6	court	court	NOUN
ftr-355	516	7	that	that	PRON
ftr-355	516	8	started	start	VERB
ftr-355	516	9	it	it	PRON
ftr-355	516	10	all	all	PRON
ftr-355	516	11	despite	despite	SCONJ
ftr-355	516	12	the	the	DET
ftr-355	516	13	shockwaves	shockwave	NOUN
ftr-355	516	14	caused	cause	VERB
ftr-355	516	15	by	by	ADP
ftr-355	516	16	its	its	PRON
ftr-355	516	17	decision	decision	NOUN
ftr-355	516	18	on	on	ADP
ftr-355	516	19	interest	interest	NOUN
ftr-355	516	20	withholding	withholding	NOUN
ftr-355	516	21	,	,	PUNCT
ftr-355	516	22	the	the	DET
ftr-355	516	23	constitutional	constitutional	ADJ
ftr-355	516	24	court	court	NOUN
ftr-355	516	25	does	do	AUX
ftr-355	516	26	not	not	PART
ftr-355	516	27	appear	appear	VERB
ftr-355	516	28	to	to	PART
ftr-355	516	29	have	have	AUX
ftr-355	516	30	been	be	AUX
ftr-355	516	31	deterred	deter	VERB
ftr-355	516	32	from	from	ADP
ftr-355	516	33	aggressive	aggressive	ADJ
ftr-355	516	34	constitutional	constitutional	ADJ
ftr-355	516	35	review	review	NOUN
ftr-355	516	36	of	of	ADP
ftr-355	516	37	tax	tax	NOUN
ftr-355	516	38	laws	law	NOUN
ftr-355	516	39	.	.	PUNCT
ftr-355	517	1	in	in	ADP
ftr-355	517	2	2004	2004	NUM
ftr-355	517	3	,	,	PUNCT
ftr-355	517	4	the	the	DET
ftr-355	517	5	court	court	NOUN
ftr-355	517	6	again	again	ADV
ftr-355	517	7	invalidated	invalidate	VERB
ftr-355	517	8	an	an	DET
ftr-355	517	9	inadequately	inadequately	ADV
ftr-355	517	10	enforced	enforce	VERB
ftr-355	517	11	tax	tax	NOUN
ftr-355	517	12	on	on	ADP
ftr-355	517	13	investment	investment	NOUN
ftr-355	517	14	income	income	NOUN
ftr-355	517	15	this	this	DET
ftr-355	517	16	time	time	NOUN
ftr-355	517	17	a	a	DET
ftr-355	517	18	capital	capital	NOUN
ftr-355	517	19	gains	gain	NOUN
ftr-355	517	20	tax	tax	NOUN
ftr-355	517	21	imposed	impose	VERB
ftr-355	517	22	on	on	ADP
ftr-355	517	23	short	short	ADJ
ftr-355	517	24	-	-	PUNCT
ftr-355	517	25	term	term	NOUN
ftr-355	517	26	gains	gain	NOUN
ftr-355	517	27	from	from	ADP
ftr-355	517	28	securities	security	NOUN
ftr-355	517	29	trading.121	trading.121	NUM
ftr-355	517	30	the	the	DET
ftr-355	517	31	statute	statute	NOUN
ftr-355	517	32	did	do	AUX
ftr-355	517	33	not	not	PART
ftr-355	517	34	provide	provide	VERB
ftr-355	517	35	for	for	ADP
ftr-355	517	36	withholding	withholding	NOUN
ftr-355	517	37	or	or	CCONJ
ftr-355	517	38	information	information	NOUN
ftr-355	517	39	reporting	report	VERB
ftr-355	517	40	in	in	ADP
ftr-355	517	41	collecting	collect	VERB
ftr-355	517	42	the	the	DET
ftr-355	517	43	tax	tax	NOUN
ftr-355	517	44	,	,	PUNCT
ftr-355	517	45	and	and	CCONJ
ftr-355	517	46	for	for	ADP
ftr-355	517	47	the	the	DET
ftr-355	517	48	years	year	NOUN
ftr-355	517	49	in	in	ADP
ftr-355	517	50	question	question	NOUN
ftr-355	517	51	(	(	PUNCT
ftr-355	517	52	1997	1997	NUM
ftr-355	517	53	and	and	CCONJ
ftr-355	517	54	1998	1998	NUM
ftr-355	517	55	)	)	PUNCT
ftr-355	517	56	,	,	PUNCT
ftr-355	517	57	the	the	DET
ftr-355	517	58	tax	tax	NOUN
ftr-355	517	59	authorities	authority	NOUN
ftr-355	517	60	had	have	AUX
ftr-355	517	61	done	do	VERB
ftr-355	517	62	little	little	ADJ
ftr-355	517	63	to	to	PART
ftr-355	517	64	enforce	enforce	VERB
ftr-355	517	65	the	the	DET
ftr-355	517	66	tax	tax	NOUN
ftr-355	517	67	through	through	ADP
ftr-355	517	68	audits	audits	NOUN
ftr-355	517	69	or	or	CCONJ
ftr-355	517	70	other	other	ADJ
ftr-355	517	71	means.12	means.12	NOUN
ftr-355	517	72	2	2	NUM
ftr-355	517	73	the	the	DET
ftr-355	517	74	taxpayer	taxpayer	NOUN
ftr-355	517	75	challenging	challenge	VERB
ftr-355	517	76	the	the	DET
ftr-355	517	77	tax	tax	NOUN
ftr-355	517	78	,	,	PUNCT
ftr-355	517	79	retired	retire	VERB
ftr-355	517	80	tax	tax	NOUN
ftr-355	517	81	law	law	NOUN
ftr-355	517	82	professor	professor	NOUN
ftr-355	517	83	klaus	klaus	PROPN
ftr-355	517	84	tipke	tipke	PROPN
ftr-355	517	85	,	,	PUNCT
ftr-355	517	86	argued	argue	VERB
ftr-355	517	87	that	that	SCONJ
ftr-355	517	88	because	because	SCONJ
ftr-355	517	89	the	the	DET
ftr-355	517	90	tax	tax	NOUN
ftr-355	517	91	was	be	AUX
ftr-355	517	92	not	not	PART
ftr-355	517	93	enforced	enforce	VERB
ftr-355	517	94	,	,	PUNCT
ftr-355	517	95	it	it	PRON
ftr-355	517	96	had	have	VERB
ftr-355	517	97	the	the	DET
ftr-355	517	98	effect	effect	NOUN
ftr-355	517	99	of	of	ADP
ftr-355	517	100	imposing	impose	VERB
ftr-355	517	101	a	a	DET
ftr-355	517	102	greater	great	ADJ
ftr-355	517	103	tax	tax	NOUN
ftr-355	517	104	burden	burden	NOUN
ftr-355	517	105	on	on	ADP
ftr-355	517	106	honest	honest	ADJ
ftr-355	517	107	taxpayers	taxpayer	NOUN
ftr-355	517	108	,	,	PUNCT
ftr-355	517	109	thereby	thereby	ADV
ftr-355	517	110	violating	violate	VERB
ftr-355	517	111	the	the	DET
ftr-355	517	112	equality	equality	NOUN
ftr-355	517	113	principle.123	principle.123	NOUN
ftr-355	517	114	the	the	DET
ftr-355	517	115	court	court	NOUN
ftr-355	517	116	agreed	agree	VERB
ftr-355	517	117	,	,	PUNCT
ftr-355	517	118	and	and	CCONJ
ftr-355	517	119	invalidated	invalidate	VERB
ftr-355	517	120	the	the	DET
ftr-355	517	121	tax	tax	NOUN
ftr-355	517	122	for	for	ADP
ftr-355	517	123	the	the	DET
ftr-355	517	124	years	year	NOUN
ftr-355	517	125	in	in	ADP
ftr-355	517	126	question.12	question.12	PROPN
ftr-355	517	127	4	4	NUM
ftr-355	517	128	the	the	DET
ftr-355	517	129	unconstitutionality	unconstitutionality	NOUN
ftr-355	517	130	of	of	ADP
ftr-355	517	131	the	the	DET
ftr-355	517	132	tax	tax	NOUN
ftr-355	517	133	turned	turn	VERB
ftr-355	517	134	on	on	ADP
ftr-355	517	135	both	both	CCONJ
ftr-355	517	136	its	its	PRON
ftr-355	517	137	lack	lack	NOUN
ftr-355	517	138	of	of	ADP
ftr-355	517	139	facial	facial	ADJ
ftr-355	517	140	enforcement	enforcement	NOUN
ftr-355	517	141	mechanisms	mechanism	NOUN
ftr-355	517	142	,	,	PUNCT
ftr-355	517	143	such	such	ADJ
ftr-355	517	144	as	as	ADP
ftr-355	517	145	withholding	withholding	NOUN
ftr-355	517	146	or	or	CCONJ
ftr-355	517	147	information	information	NOUN
ftr-355	517	148	reporting	reporting	NOUN
ftr-355	517	149	,	,	PUNCT
ftr-355	517	150	and	and	CCONJ
ftr-355	517	151	the	the	DET
ftr-355	517	152	lack	lack	NOUN
ftr-355	517	153	of	of	ADP
ftr-355	517	154	other	other	ADJ
ftr-355	517	155	meaningful	meaningful	ADJ
ftr-355	517	156	enforcement	enforcement	NOUN
ftr-355	517	157	activity	activity	NOUN
ftr-355	517	158	.	.	PUNCT
ftr-355	518	1	the	the	DET
ftr-355	518	2	court	court	NOUN
ftr-355	518	3	's	's	PART
ftr-355	518	4	limited	limited	ADJ
ftr-355	518	5	ruling	ruling	NOUN
ftr-355	518	6	implied	imply	VERB
ftr-355	518	7	that	that	SCONJ
ftr-355	518	8	the	the	DET
ftr-355	518	9	tax	tax	NOUN
ftr-355	518	10	's	's	PART
ftr-355	518	11	facial	facial	ADJ
ftr-355	518	12	defects	defect	NOUN
ftr-355	518	13	could	could	AUX
ftr-355	518	14	have	have	AUX
ftr-355	518	15	been	be	AUX
ftr-355	518	16	cured	cure	VERB
ftr-355	518	17	by	by	ADP
ftr-355	518	18	adequate	adequate	ADJ
ftr-355	518	19	enforcement	enforcement	NOUN
ftr-355	518	20	efforts.12	efforts.12	PROPN
ftr-355	518	21	5	5	NUM
ftr-355	518	22	in	in	ADP
ftr-355	518	23	its	its	PRON
ftr-355	518	24	decision	decision	NOUN
ftr-355	518	25	,	,	PUNCT
ftr-355	518	26	the	the	DET
ftr-355	518	27	court	court	NOUN
ftr-355	518	28	sought	seek	VERB
ftr-355	518	29	to	to	PART
ftr-355	518	30	anticipate	anticipate	VERB
ftr-355	518	31	,	,	PUNCT
ftr-355	518	32	and	and	CCONJ
ftr-355	518	33	forestall	forestall	PROPN
ftr-355	518	34	,	,	PUNCT
ftr-355	518	35	other	other	ADJ
ftr-355	518	36	challenges	challenge	NOUN
ftr-355	518	37	based	base	VERB
ftr-355	518	38	on	on	ADP
ftr-355	518	39	"	"	PUNCT
ftr-355	518	40	unequal	unequal	ADJ
ftr-355	518	41	enforcement	enforcement	NOUN
ftr-355	518	42	.	.	PUNCT
ftr-355	518	43	"	"	PUNCT
ftr-355	519	1	it	it	PRON
ftr-355	519	2	suggested	suggest	VERB
ftr-355	519	3	that	that	SCONJ
ftr-355	519	4	the	the	DET
ftr-355	519	5	capital	capital	NOUN
ftr-355	519	6	gains	gain	VERB
ftr-355	519	7	tax	tax	NOUN
ftr-355	519	8	,	,	PUNCT
ftr-355	519	9	as	as	SCONJ
ftr-355	519	10	applied	apply	VERB
ftr-355	519	11	to	to	ADP
ftr-355	519	12	real	real	ADJ
ftr-355	519	13	estate	estate	NOUN
ftr-355	519	14	,	,	PUNCT
ftr-355	519	15	was	be	AUX
ftr-355	519	16	less	less	ADV
ftr-355	519	17	susceptible	susceptible	ADJ
ftr-355	519	18	to	to	ADP
ftr-355	519	19	avoidance	avoidance	NOUN
ftr-355	519	20	and	and	CCONJ
ftr-355	519	21	therefore	therefore	ADV
ftr-355	519	22	valid	valid	ADJ
ftr-355	519	23	.	.	PUNCT
ftr-355	520	1	it	it	PRON
ftr-355	520	2	also	also	ADV
ftr-355	520	3	opined	opine	VERB
ftr-355	520	4	that	that	SCONJ
ftr-355	520	5	even	even	ADV
ftr-355	520	6	though	though	SCONJ
ftr-355	520	7	independent	independent	ADJ
ftr-355	520	8	contractor	contractor	NOUN
ftr-355	520	9	income	income	NOUN
ftr-355	520	10	is	be	AUX
ftr-355	520	11	not	not	PART
ftr-355	520	12	subject	subject	ADJ
ftr-355	520	13	to	to	ADP
ftr-355	520	14	withholding	withholding	NOUN
ftr-355	520	15	(	(	PUNCT
ftr-355	520	16	while	while	SCONJ
ftr-355	520	17	wages	wage	NOUN
ftr-355	520	18	paid	pay	VERB
ftr-355	520	19	to	to	ADP
ftr-355	520	20	employees	employee	NOUN
ftr-355	520	21	are	be	AUX
ftr-355	520	22	)	)	PUNCT
ftr-355	520	23	,	,	PUNCT
ftr-355	520	24	collection	collection	NOUN
ftr-355	520	25	of	of	ADP
ftr-355	520	26	the	the	DET
ftr-355	520	27	tax	tax	NOUN
ftr-355	520	28	from	from	ADP
ftr-355	520	29	independent	independent	ADJ
ftr-355	520	30	contractors	contractor	NOUN
ftr-355	520	31	was	be	AUX
ftr-355	520	32	adequately	adequately	ADV
ftr-355	520	33	enforced	enforce	VERB
ftr-355	520	34	through	through	ADP
ftr-355	520	35	other	other	ADJ
ftr-355	520	36	means.126	means.126	NOUN
ftr-355	520	37	in	in	ADP
ftr-355	520	38	addition	addition	NOUN
ftr-355	520	39	,	,	PUNCT
ftr-355	520	40	there	there	PRON
ftr-355	520	41	continues	continue	VERB
ftr-355	520	42	to	to	PART
ftr-355	520	43	be	be	AUX
ftr-355	520	44	lingering	linger	VERB
ftr-355	520	45	concerns	concern	NOUN
ftr-355	520	46	that	that	SCONJ
ftr-355	520	47	the	the	DET
ftr-355	520	48	withholding	withholding	NOUN
ftr-355	520	49	tax	tax	NOUN
ftr-355	520	50	on	on	ADP
ftr-355	520	51	interest	interest	NOUN
ftr-355	520	52	does	do	AUX
ftr-355	520	53	not	not	PART
ftr-355	520	54	satisfy	satisfy	VERB
ftr-355	520	55	the	the	DET
ftr-355	520	56	equality	equality	NOUN
ftr-355	520	57	in	in	ADP
ftr-355	520	58	enforcement	enforcement	NOUN
ftr-355	520	59	principle	principle	NOUN
ftr-355	520	60	because	because	SCONJ
ftr-355	520	61	its	its	PRON
ftr-355	520	62	rate	rate	NOUN
ftr-355	520	63	of	of	ADP
ftr-355	520	64	30	30	NUM
ftr-355	520	65	%	%	NOUN
ftr-355	520	66	is	be	AUX
ftr-355	520	67	less	less	ADJ
ftr-355	520	68	than	than	ADP
ftr-355	520	69	the	the	DET
ftr-355	520	70	marginal	marginal	ADJ
ftr-355	520	71	rate	rate	NOUN
ftr-355	520	72	of	of	ADP
ftr-355	520	73	most	most	ADJ
ftr-355	520	74	taxpayers	taxpayer	NOUN
ftr-355	520	75	.	.	PUNCT
ftr-355	521	1	12	12	NUM
ftr-355	521	2	7	7	NUM
ftr-355	521	3	121	121	NUM
ftr-355	521	4	.	.	PUNCT
ftr-355	522	1	see	see	VERB
ftr-355	522	2	sirena	sirena	PROPN
ftr-355	522	3	j.	j.	PROPN
ftr-355	522	4	scales	scales	PROPN
ftr-355	522	5	,	,	PUNCT
ftr-355	522	6	high	high	ADJ
ftr-355	522	7	court	court	NOUN
ftr-355	522	8	holds	hold	VERB
ftr-355	522	9	capital	capital	NOUN
ftr-355	522	10	gains	gain	NOUN
ftr-355	522	11	taxes	taxis	NOUN
ftr-355	522	12	unconstitutional	unconstitutional	ADJ
ftr-355	522	13	,	,	PUNCT
ftr-355	522	14	33	33	NUM
ftr-355	522	15	tax	tax	NOUN
ftr-355	522	16	notes	note	NOUN
ftr-355	522	17	int'l	int'l	ADP
ftr-355	522	18	963	963	NUM
ftr-355	522	19	(	(	PUNCT
ftr-355	522	20	mar	mar	PROPN
ftr-355	522	21	.	.	PROPN
ftr-355	522	22	15	15	NUM
ftr-355	522	23	,	,	PUNCT
ftr-355	522	24	2004	2004	NUM
ftr-355	522	25	)	)	PUNCT
ftr-355	522	26	;	;	PUNCT
ftr-355	522	27	ordower	ordower	NOUN
ftr-355	522	28	,	,	PUNCT
ftr-355	522	29	supra	supra	PROPN
ftr-355	522	30	note	note	NOUN
ftr-355	522	31	63	63	NUM
ftr-355	522	32	,	,	PUNCT
ftr-355	522	33	at	at	ADP
ftr-355	522	34	323	323	NUM
ftr-355	522	35	-	-	SYM
ftr-355	522	36	26	26	NUM
ftr-355	522	37	.	.	PUNCT
ftr-355	523	1	under	under	ADP
ftr-355	523	2	german	german	ADJ
ftr-355	523	3	law	law	NOUN
ftr-355	523	4	,	,	PUNCT
ftr-355	523	5	longer	long	ADJ
ftr-355	523	6	-	-	PUNCT
ftr-355	523	7	term	term	NOUN
ftr-355	523	8	gains	gain	NOUN
ftr-355	523	9	from	from	ADP
ftr-355	523	10	capital	capital	NOUN
ftr-355	523	11	appreciation	appreciation	NOUN
ftr-355	523	12	are	be	AUX
ftr-355	523	13	generally	generally	ADV
ftr-355	523	14	not	not	PART
ftr-355	523	15	subject	subject	ADJ
ftr-355	523	16	to	to	ADP
ftr-355	523	17	tax	tax	NOUN
ftr-355	523	18	.	.	PUNCT
ftr-355	524	1	see	see	VERB
ftr-355	524	2	ault	ault	PROPN
ftr-355	524	3	&	&	CCONJ
ftr-355	524	4	arnold	arnold	PROPN
ftr-355	524	5	,	,	PUNCT
ftr-355	524	6	supra	supra	PROPN
ftr-355	524	7	note	note	PROPN
ftr-355	524	8	63	63	NUM
ftr-355	524	9	,	,	PUNCT
ftr-355	524	10	at	at	ADP
ftr-355	524	11	59	59	NUM
ftr-355	524	12	.	.	PUNCT
ftr-355	524	13	122	122	NUM
ftr-355	524	14	.	.	PUNCT
ftr-355	525	1	see	see	VERB
ftr-355	525	2	ordower	ordower	NOUN
ftr-355	525	3	,	,	PUNCT
ftr-355	525	4	supra	supra	PROPN
ftr-355	525	5	note	note	NOUN
ftr-355	525	6	63	63	NUM
ftr-355	525	7	,	,	PUNCT
ftr-355	525	8	at	at	ADP
ftr-355	525	9	324	324	NUM
ftr-355	525	10	.	.	PUNCT
ftr-355	526	1	123	123	NUM
ftr-355	526	2	.	.	PUNCT
ftr-355	527	1	see	see	VERB
ftr-355	527	2	scales	scale	NOUN
ftr-355	527	3	,	,	PUNCT
ftr-355	527	4	supra	supra	PROPN
ftr-355	527	5	note	note	PROPN
ftr-355	527	6	121	121	NUM
ftr-355	527	7	;	;	PUNCT
ftr-355	527	8	ordower	ordower	NOUN
ftr-355	527	9	,	,	PUNCT
ftr-355	527	10	supra	supra	PROPN
ftr-355	527	11	note	note	NOUN
ftr-355	527	12	63	63	NUM
ftr-355	527	13	,	,	PUNCT
ftr-355	527	14	at	at	ADP
ftr-355	527	15	324	324	NUM
ftr-355	527	16	-	-	SYM
ftr-355	527	17	25	25	NUM
ftr-355	527	18	.	.	PUNCT
ftr-355	527	19	124	124	NUM
ftr-355	527	20	.	.	PUNCT
ftr-355	528	1	see	see	VERB
ftr-355	528	2	ordower	ordower	NOUN
ftr-355	528	3	,	,	PUNCT
ftr-355	528	4	supra	supra	PROPN
ftr-355	528	5	note	note	NOUN
ftr-355	528	6	63	63	NUM
ftr-355	528	7	,	,	PUNCT
ftr-355	528	8	at	at	ADP
ftr-355	528	9	325	325	NUM
ftr-355	528	10	-	-	SYM
ftr-355	528	11	26	26	NUM
ftr-355	528	12	.	.	PUNCT
ftr-355	528	13	125	125	NUM
ftr-355	528	14	.	.	PUNCT
ftr-355	529	1	see	see	VERB
ftr-355	529	2	i	i	PRON
ftr-355	529	3	d.	d.	PROPN
ftr-355	529	4	126	126	NUM
ftr-355	529	5	.	.	PUNCT
ftr-355	530	1	see	see	VERB
ftr-355	530	2	i	i	PRON
ftr-355	530	3	d.	d.	PROPN
ftr-355	530	4	127	127	NUM
ftr-355	530	5	.	.	PUNCT
ftr-355	531	1	see	see	VERB
ftr-355	531	2	ault	ault	PROPN
ftr-355	531	3	&	&	CCONJ
ftr-355	531	4	arnold	arnold	PROPN
ftr-355	531	5	,	,	PUNCT
ftr-355	531	6	supra	supra	PROPN
ftr-355	531	7	note	note	PROPN
ftr-355	531	8	63	63	NUM
ftr-355	531	9	,	,	PUNCT
ftr-355	531	10	at	at	ADP
ftr-355	531	11	67	67	NUM
ftr-355	531	12	.	.	PUNCT
ftr-355	531	13	336	336	NUM
ftr-355	532	1	[	[	X
ftr-355	532	2	vol	vol	NOUN
ftr-355	532	3	10:3	10:3	NUM
ftr-355	532	4	2010	2010	NUM
ftr-355	532	5	]	]	PUNCT
ftr-355	532	6	investment	investment	NOUN
ftr-355	532	7	income	income	NOUN
ftr-355	532	8	withholding	withhold	VERB
ftr-355	532	9	in	in	ADP
ftr-355	532	10	the	the	DET
ftr-355	532	11	united	united	PROPN
ftr-355	532	12	states	states	PROPN
ftr-355	532	13	and	and	CCONJ
ftr-355	532	14	germany	germany	PROPN
ftr-355	532	15	337	337	NUM
ftr-355	532	16	v.	v.	ADP
ftr-355	532	17	the	the	DET
ftr-355	532	18	case	case	NOUN
ftr-355	532	19	for	for	ADP
ftr-355	532	20	investment	investment	NOUN
ftr-355	532	21	income	income	NOUN
ftr-355	532	22	withholding	withhold	VERB
ftr-355	532	23	the	the	DET
ftr-355	532	24	u.s	u.s	PROPN
ftr-355	532	25	.	.	PROPN
ftr-355	532	26	and	and	CCONJ
ftr-355	532	27	german	german	ADJ
ftr-355	532	28	experiences	experience	NOUN
ftr-355	532	29	with	with	ADP
ftr-355	532	30	investment	investment	NOUN
ftr-355	532	31	income	income	NOUN
ftr-355	532	32	withholding	withholding	NOUN
ftr-355	532	33	provide	provide	VERB
ftr-355	532	34	both	both	CCONJ
ftr-355	532	35	normative	normative	ADJ
ftr-355	532	36	and	and	CCONJ
ftr-355	532	37	practical	practical	ADJ
ftr-355	532	38	support	support	NOUN
ftr-355	532	39	for	for	ADP
ftr-355	532	40	adopting	adopt	VERB
ftr-355	532	41	investment	investment	NOUN
ftr-355	532	42	income	income	NOUN
ftr-355	532	43	withholding	withhold	VERB
ftr-355	532	44	in	in	ADP
ftr-355	532	45	the	the	DET
ftr-355	532	46	united	united	PROPN
ftr-355	532	47	states	states	PROPN
ftr-355	532	48	.	.	PUNCT
ftr-355	533	1	a.	a.	NOUN
ftr-355	533	2	equality	equality	NOUN
ftr-355	533	3	in	in	ADP
ftr-355	533	4	enforcement	enforcement	PROPN
ftr-355	533	5	germany	germany	PROPN
ftr-355	533	6	's	's	PART
ftr-355	533	7	"	"	PUNCT
ftr-355	533	8	equality	equality	NOUN
ftr-355	533	9	in	in	ADP
ftr-355	533	10	tax	tax	NOUN
ftr-355	533	11	enforcement	enforcement	NOUN
ftr-355	533	12	"	"	PUNCT
ftr-355	533	13	principle	principle	NOUN
ftr-355	533	14	suggests	suggest	VERB
ftr-355	533	15	that	that	SCONJ
ftr-355	533	16	differences	difference	NOUN
ftr-355	533	17	in	in	ADP
ftr-355	533	18	enforcement	enforcement	NOUN
ftr-355	533	19	effort	effort	NOUN
ftr-355	533	20	are	be	AUX
ftr-355	533	21	inherently	inherently	ADV
ftr-355	533	22	unfair	unfair	ADJ
ftr-355	533	23	.	.	PUNCT
ftr-355	534	1	this	this	PRON
ftr-355	534	2	is	be	AUX
ftr-355	534	3	not	not	PART
ftr-355	534	4	to	to	PART
ftr-355	534	5	say	say	VERB
ftr-355	534	6	that	that	SCONJ
ftr-355	534	7	the	the	DET
ftr-355	534	8	united	united	PROPN
ftr-355	534	9	states	states	PROPN
ftr-355	534	10	ought	ought	AUX
ftr-355	534	11	to	to	PART
ftr-355	534	12	import	import	VERB
ftr-355	534	13	such	such	DET
ftr-355	534	14	a	a	DET
ftr-355	534	15	principle	principle	NOUN
ftr-355	534	16	into	into	ADP
ftr-355	534	17	its	its	PRON
ftr-355	534	18	constitutional	constitutional	ADJ
ftr-355	534	19	jurisprudence	jurisprudence	NOUN
ftr-355	534	20	,	,	PUNCT
ftr-355	534	21	and	and	CCONJ
ftr-355	534	22	require	require	VERB
ftr-355	534	23	withholding	withholding	NOUN
ftr-355	534	24	as	as	ADP
ftr-355	534	25	a	a	DET
ftr-355	534	26	constitutional	constitutional	ADJ
ftr-355	534	27	matter	matter	NOUN
ftr-355	534	28	.	.	PUNCT
ftr-355	535	1	the	the	DET
ftr-355	535	2	united	united	PROPN
ftr-355	535	3	states	states	PROPN
ftr-355	535	4	constitutional	constitutional	ADJ
ftr-355	535	5	tradition	tradition	NOUN
ftr-355	535	6	is	be	AUX
ftr-355	535	7	so	so	ADV
ftr-355	535	8	different	different	ADJ
ftr-355	535	9	from	from	ADP
ftr-355	535	10	germany	germany	PROPN
ftr-355	535	11	's	's	PART
ftr-355	535	12	that	that	SCONJ
ftr-355	535	13	this	this	PRON
ftr-355	535	14	is	be	AUX
ftr-355	535	15	almost	almost	ADV
ftr-355	535	16	unimaginable.128	unimaginable.128	ADJ
ftr-355	535	17	add	add	VERB
ftr-355	535	18	to	to	ADP
ftr-355	535	19	this	this	PRON
ftr-355	535	20	the	the	DET
ftr-355	535	21	united	united	PROPN
ftr-355	535	22	states	states	PROPN
ftr-355	535	23	'	'	PART
ftr-355	535	24	ambivalence	ambivalence	NOUN
ftr-355	535	25	about	about	ADP
ftr-355	535	26	consulting	consult	VERB
ftr-355	535	27	foreign	foreign	ADJ
ftr-355	535	28	law	law	NOUN
ftr-355	535	29	at	at	ADV
ftr-355	535	30	all	all	ADV
ftr-355	535	31	in	in	ADP
ftr-355	535	32	constitutional	constitutional	ADJ
ftr-355	535	33	matters,129	matters,129	PROPN
ftr-355	535	34	and	and	CCONJ
ftr-355	535	35	it	it	PRON
ftr-355	535	36	becomes	become	VERB
ftr-355	535	37	even	even	ADV
ftr-355	535	38	clearer	clear	ADJ
ftr-355	535	39	that	that	SCONJ
ftr-355	535	40	a	a	DET
ftr-355	535	41	constitutionally	constitutionally	ADV
ftr-355	535	42	-	-	PUNCT
ftr-355	535	43	based	base	VERB
ftr-355	535	44	argument	argument	NOUN
ftr-355	535	45	for	for	ADP
ftr-355	535	46	u.s	u.s	PROPN
ftr-355	535	47	.	.	PROPN
ftr-355	535	48	withholding	withholding	NOUN
ftr-355	535	49	would	would	AUX
ftr-355	535	50	be	be	AUX
ftr-355	535	51	futile	futile	ADJ
ftr-355	535	52	.	.	PUNCT
ftr-355	536	1	rather	rather	ADV
ftr-355	536	2	,	,	PUNCT
ftr-355	536	3	germany	germany	PROPN
ftr-355	536	4	's	's	PART
ftr-355	536	5	equality	equality	NOUN
ftr-355	536	6	in	in	ADP
ftr-355	536	7	enforcement	enforcement	NOUN
ftr-355	536	8	principle	principle	NOUN
ftr-355	536	9	legitimizes	legitimize	VERB
ftr-355	536	10	the	the	DET
ftr-355	536	11	fairness	fairness	NOUN
ftr-355	536	12	and	and	CCONJ
ftr-355	536	13	equality	equality	NOUN
ftr-355	536	14	as	as	ADP
ftr-355	536	15	fundamental	fundamental	ADJ
ftr-355	536	16	policy	policy	NOUN
ftr-355	536	17	goals	goal	NOUN
ftr-355	536	18	in	in	ADP
ftr-355	536	19	designing	design	VERB
ftr-355	536	20	and	and	CCONJ
ftr-355	536	21	evaluating	evaluate	VERB
ftr-355	536	22	the	the	DET
ftr-355	536	23	enforcement	enforcement	NOUN
ftr-355	536	24	mechanisms	mechanism	NOUN
ftr-355	536	25	of	of	ADP
ftr-355	536	26	any	any	DET
ftr-355	536	27	tax	tax	NOUN
ftr-355	536	28	system	system	NOUN
ftr-355	536	29	.	.	PUNCT
ftr-355	537	1	this	this	DET
ftr-355	537	2	article	article	NOUN
ftr-355	537	3	began	begin	VERB
ftr-355	537	4	with	with	ADP
ftr-355	537	5	the	the	DET
ftr-355	537	6	claim	claim	NOUN
ftr-355	537	7	that	that	SCONJ
ftr-355	537	8	the	the	DET
ftr-355	537	9	u.s	u.s	PROPN
ftr-355	537	10	.	.	PROPN
ftr-355	537	11	system	system	NOUN
ftr-355	537	12	has	have	AUX
ftr-355	537	13	tilted	tilt	VERB
ftr-355	537	14	in	in	ADP
ftr-355	537	15	favor	favor	NOUN
ftr-355	537	16	of	of	ADP
ftr-355	537	17	income	income	NOUN
ftr-355	537	18	from	from	ADP
ftr-355	537	19	capital	capital	NOUN
ftr-355	537	20	through	through	ADP
ftr-355	537	21	explicit	explicit	ADJ
ftr-355	537	22	provisions	provision	NOUN
ftr-355	537	23	of	of	ADP
ftr-355	537	24	the	the	DET
ftr-355	537	25	tax	tax	NOUN
ftr-355	537	26	law	law	NOUN
ftr-355	537	27	,	,	PUNCT
ftr-355	537	28	and	and	CCONJ
ftr-355	537	29	further	far	ADV
ftr-355	537	30	,	,	PUNCT
ftr-355	537	31	through	through	ADP
ftr-355	537	32	differences	difference	NOUN
ftr-355	537	33	in	in	ADP
ftr-355	537	34	enforcement	enforcement	NOUN
ftr-355	537	35	strategies	strategy	NOUN
ftr-355	537	36	.	.	PUNCT
ftr-355	538	1	withholding	withholding	NOUN
ftr-355	538	2	is	be	AUX
ftr-355	538	3	the	the	DET
ftr-355	538	4	embodiment	embodiment	NOUN
ftr-355	538	5	of	of	ADP
ftr-355	538	6	this	this	DET
ftr-355	538	7	claim	claim	NOUN
ftr-355	538	8	.	.	PUNCT
ftr-355	539	1	our	our	PRON
ftr-355	539	2	failure	failure	NOUN
ftr-355	539	3	to	to	PART
ftr-355	539	4	withhold	withhold	VERB
ftr-355	539	5	from	from	ADP
ftr-355	539	6	investment	investment	NOUN
ftr-355	539	7	income	income	NOUN
ftr-355	539	8	proven	prove	VERB
ftr-355	539	9	by	by	ADP
ftr-355	539	10	our	our	PRON
ftr-355	539	11	experience	experience	NOUN
ftr-355	539	12	with	with	ADP
ftr-355	539	13	wages	wage	NOUN
ftr-355	539	14	to	to	PART
ftr-355	539	15	be	be	AUX
ftr-355	539	16	highly	highly	ADV
ftr-355	539	17	effective	effective	ADJ
ftr-355	539	18	magnifies	magnifie	NOUN
ftr-355	539	19	the	the	DET
ftr-355	539	20	explicit	explicit	ADJ
ftr-355	539	21	tax	tax	NOUN
ftr-355	539	22	rate	rate	NOUN
ftr-355	539	23	preference	preference	NOUN
ftr-355	539	24	and	and	CCONJ
ftr-355	539	25	other	other	ADJ
ftr-355	539	26	preferences	preference	NOUN
ftr-355	539	27	enjoyed	enjoy	VERB
ftr-355	539	28	by	by	ADP
ftr-355	539	29	investment	investment	NOUN
ftr-355	539	30	income	income	NOUN
ftr-355	539	31	.	.	PUNCT
ftr-355	540	1	whether	whether	SCONJ
ftr-355	540	2	investment	investment	NOUN
ftr-355	540	3	income	income	NOUN
ftr-355	540	4	ought	ought	AUX
ftr-355	540	5	to	to	PART
ftr-355	540	6	be	be	AUX
ftr-355	540	7	taxed	tax	VERB
ftr-355	540	8	more	more	ADV
ftr-355	540	9	lightly	lightly	ADV
ftr-355	540	10	than	than	SCONJ
ftr-355	540	11	wage	wage	NOUN
ftr-355	540	12	income	income	NOUN
ftr-355	540	13	is	be	AUX
ftr-355	540	14	a	a	DET
ftr-355	540	15	contentious	contentious	ADJ
ftr-355	540	16	issue	issue	NOUN
ftr-355	540	17	,	,	PUNCT
ftr-355	540	18	and	and	CCONJ
ftr-355	540	19	this	this	DET
ftr-355	540	20	article	article	NOUN
ftr-355	540	21	does	do	AUX
ftr-355	540	22	not	not	PART
ftr-355	540	23	attempt	attempt	VERB
ftr-355	540	24	to	to	PART
ftr-355	540	25	reach	reach	VERB
ftr-355	540	26	a	a	DET
ftr-355	540	27	conclusion	conclusion	NOUN
ftr-355	540	28	in	in	ADP
ftr-355	540	29	that	that	DET
ftr-355	540	30	fraught	fraught	ADJ
ftr-355	540	31	debate.130	debate.130	NOUN
ftr-355	540	32	rather	rather	ADV
ftr-355	540	33	,	,	PUNCT
ftr-355	540	34	it	it	PRON
ftr-355	540	35	makes	make	VERB
ftr-355	540	36	the	the	DET
ftr-355	540	37	more	more	ADV
ftr-355	540	38	modest	modest	ADJ
ftr-355	540	39	128	128	NUM
ftr-355	540	40	.	.	PUNCT
ftr-355	541	1	as	as	SCONJ
ftr-355	541	2	comparative	comparative	ADJ
ftr-355	541	3	constitutional	constitutional	ADJ
ftr-355	541	4	law	law	NOUN
ftr-355	541	5	scholar	scholar	NOUN
ftr-355	541	6	professor	professor	NOUN
ftr-355	541	7	gerald	gerald	PROPN
ftr-355	541	8	neuman	neuman	PROPN
ftr-355	541	9	observes	observe	VERB
ftr-355	541	10	,	,	PUNCT
ftr-355	541	11	in	in	ADP
ftr-355	541	12	discussing	discuss	VERB
ftr-355	541	13	the	the	DET
ftr-355	541	14	german	german	ADJ
ftr-355	541	15	decision	decision	NOUN
ftr-355	541	16	requiring	require	VERB
ftr-355	541	17	withholding	withholding	NOUN
ftr-355	541	18	as	as	ADP
ftr-355	541	19	a	a	DET
ftr-355	541	20	constitutional	constitutional	ADJ
ftr-355	541	21	matter	matter	NOUN
ftr-355	541	22	,	,	PUNCT
ftr-355	541	23	"	"	PUNCT
ftr-355	541	24	it	it	PRON
ftr-355	541	25	would	would	AUX
ftr-355	541	26	difficult	difficult	VERB
ftr-355	541	27	even	even	ADV
ftr-355	541	28	to	to	PART
ftr-355	541	29	articulate	articulate	VERB
ftr-355	541	30	this	this	DET
ftr-355	541	31	successful	successful	ADJ
ftr-355	541	32	argument	argument	NOUN
ftr-355	541	33	as	as	ADP
ftr-355	541	34	an	an	DET
ftr-355	541	35	equal	equal	ADJ
ftr-355	541	36	protection	protection	NOUN
ftr-355	541	37	claim	claim	NOUN
ftr-355	541	38	in	in	ADP
ftr-355	541	39	the	the	DET
ftr-355	541	40	united	united	PROPN
ftr-355	541	41	states	states	PROPN
ftr-355	541	42	.	.	PUNCT
ftr-355	541	43	"	"	PUNCT
ftr-355	542	1	see	see	VERB
ftr-355	542	2	neuman	neuman	NOUN
ftr-355	542	3	,	,	PUNCT
ftr-355	542	4	supra	supra	PROPN
ftr-355	542	5	note	note	NOUN
ftr-355	542	6	63	63	NUM
ftr-355	542	7	,	,	PUNCT
ftr-355	542	8	at	at	ADP
ftr-355	542	9	309	309	NUM
ftr-355	542	10	.	.	PUNCT
ftr-355	543	1	see	see	VERB
ftr-355	543	2	generally	generally	ADV
ftr-355	543	3	edward	edward	PROPN
ftr-355	543	4	j.	j.	PROPN
ftr-355	543	5	eberle	eberle	PROPN
ftr-355	543	6	,	,	PUNCT
ftr-355	543	7	equality	equality	NOUN
ftr-355	543	8	in	in	ADP
ftr-355	543	9	germany	germany	PROPN
ftr-355	543	10	and	and	CCONJ
ftr-355	543	11	the	the	DET
ftr-355	543	12	united	united	PROPN
ftr-355	543	13	states	states	PROPN
ftr-355	543	14	,	,	PUNCT
ftr-355	543	15	10	10	NUM
ftr-355	543	16	san	san	PROPN
ftr-355	543	17	diego	diego	PROPN
ftr-355	543	18	int'l	int'l	PROPN
ftr-355	543	19	l.	l.	PROPN
ftr-355	543	20	j.	j.	PROPN
ftr-355	543	21	63	63	NUM
ftr-355	543	22	(	(	PUNCT
ftr-355	543	23	2008	2008	NUM
ftr-355	543	24	)	)	PUNCT
ftr-355	543	25	;	;	PUNCT
ftr-355	543	26	peter	peter	PROPN
ftr-355	543	27	e.	e.	PROPN
ftr-355	543	28	quint	quint	PROPN
ftr-355	543	29	,	,	PUNCT
ftr-355	543	30	the	the	DET
ftr-355	543	31	most	most	ADV
ftr-355	543	32	extraordinarily	extraordinarily	ADV
ftr-355	543	33	powerful	powerful	ADJ
ftr-355	543	34	court	court	NOUN
ftr-355	543	35	of	of	ADP
ftr-355	543	36	law	law	NOUN
ftr-355	543	37	in	in	ADP
ftr-355	543	38	the	the	DET
ftr-355	543	39	world	world	NOUN
ftr-355	543	40	?	?	PUNCT
ftr-355	544	1	judicial	judicial	ADJ
ftr-355	544	2	review	review	NOUN
ftr-355	544	3	in	in	ADP
ftr-355	544	4	the	the	DET
ftr-355	544	5	united	united	PROPN
ftr-355	544	6	states	states	PROPN
ftr-355	544	7	and	and	CCONJ
ftr-355	544	8	germany	germany	PROPN
ftr-355	544	9	,	,	PUNCT
ftr-355	544	10	65	65	NUM
ftr-355	544	11	md	md	PROPN
ftr-355	544	12	.	.	PUNCT
ftr-355	545	1	l.	l.	PROPN
ftr-355	545	2	rev	rev	PROPN
ftr-355	545	3	.	.	PROPN
ftr-355	546	1	152	152	NUM
ftr-355	546	2	(	(	PUNCT
ftr-355	546	3	2006	2006	NUM
ftr-355	546	4	)	)	PUNCT
ftr-355	546	5	.	.	PUNCT
ftr-355	547	1	129	129	NUM
ftr-355	547	2	.	.	PUNCT
ftr-355	548	1	see	see	VERB
ftr-355	548	2	generally	generally	ADV
ftr-355	548	3	,	,	PUNCT
ftr-355	548	4	daniel	daniel	PROPN
ftr-355	548	5	a.	a.	PROPN
ftr-355	548	6	farber	farber	PROPN
ftr-355	548	7	,	,	PUNCT
ftr-355	548	8	the	the	DET
ftr-355	548	9	supreme	supreme	PROPN
ftr-355	548	10	court	court	PROPN
ftr-355	548	11	,	,	PUNCT
ftr-355	548	12	the	the	DET
ftr-355	548	13	law	law	NOUN
ftr-355	548	14	of	of	ADP
ftr-355	548	15	nations	nation	NOUN
ftr-355	548	16	,	,	PUNCT
ftr-355	548	17	and	and	CCONJ
ftr-355	548	18	citations	citation	NOUN
ftr-355	548	19	of	of	ADP
ftr-355	548	20	foreign	foreign	ADJ
ftr-355	548	21	law	law	NOUN
ftr-355	548	22	:	:	PUNCT
ftr-355	548	23	the	the	DET
ftr-355	548	24	lessons	lesson	NOUN
ftr-355	548	25	of	of	ADP
ftr-355	548	26	history	history	NOUN
ftr-355	548	27	,	,	PUNCT
ftr-355	548	28	95	95	NUM
ftr-355	548	29	cal	cal	NOUN
ftr-355	548	30	.	.	PUNCT
ftr-355	549	1	l.	l.	PROPN
ftr-355	549	2	rev	rev	PROPN
ftr-355	549	3	.	.	PROPN
ftr-355	549	4	1335	1335	NUM
ftr-355	549	5	(	(	PUNCT
ftr-355	549	6	2007	2007	NUM
ftr-355	549	7	)	)	PUNCT
ftr-355	549	8	.	.	PUNCT
ftr-355	550	1	130	130	NUM
ftr-355	550	2	.	.	PUNCT
ftr-355	550	3	compare	compare	NOUN
ftr-355	550	4	turnier	turnier	NOUN
ftr-355	550	5	,	,	PUNCT
ftr-355	550	6	supra	supra	PROPN
ftr-355	550	7	note	note	PROPN
ftr-355	550	8	14	14	NUM
ftr-355	550	9	,	,	PUNCT
ftr-355	550	10	at	at	ADP
ftr-355	550	11	132	132	NUM
ftr-355	550	12	-	-	SYM
ftr-355	550	13	33	33	NUM
ftr-355	550	14	(	(	PUNCT
ftr-355	550	15	income	income	NOUN
ftr-355	550	16	from	from	ADP
ftr-355	550	17	capital	capital	NOUN
ftr-355	550	18	and	and	CCONJ
ftr-355	550	19	income	income	NOUN
ftr-355	550	20	from	from	ADP
ftr-355	550	21	labor	labor	NOUN
ftr-355	550	22	ought	ought	AUX
ftr-355	550	23	to	to	PART
ftr-355	550	24	be	be	AUX
ftr-355	550	25	treated	treat	VERB
ftr-355	550	26	comparably	comparably	ADV
ftr-355	550	27	)	)	PUNCT
ftr-355	550	28	,	,	PUNCT
ftr-355	550	29	and	and	CCONJ
ftr-355	550	30	leslie	leslie	PROPN
ftr-355	550	31	snyder	snyder	PROPN
ftr-355	550	32	,	,	PUNCT
ftr-355	550	33	taxation	taxation	NOUN
ftr-355	550	34	with	with	ADP
ftr-355	550	35	an	an	DET
ftr-355	550	36	attitude	attitude	NOUN
ftr-355	550	37	:	:	PUNCT
ftr-355	550	38	can	can	AUX
ftr-355	550	39	we	we	PRON
ftr-355	550	40	rationalize	rationalize	VERB
ftr-355	550	41	the	the	DET
ftr-355	550	42	distinction	distinction	NOUN
ftr-355	550	43	between	between	ADP
ftr-355	550	44	"	"	PUNCT
ftr-355	550	45	earned	earn	VERB
ftr-355	550	46	"	"	PUNCT
ftr-355	550	47	and	and	CCONJ
ftr-355	550	48	"	"	PUNCT
ftr-355	550	49	unearned	unearned	ADJ
ftr-355	550	50	"	"	PUNCT
ftr-355	550	51	income	income	NOUN
ftr-355	550	52	?	?	PUNCT
ftr-355	550	53	,	,	PUNCT
ftr-355	550	54	18	18	NUM
ftr-355	550	55	va	va	NOUN
ftr-355	550	56	.	.	PUNCT
ftr-355	550	57	tax	tax	PROPN
ftr-355	550	58	rev	rev	PROPN
ftr-355	550	59	.	.	PROPN
ftr-355	550	60	241	241	NUM
ftr-355	550	61	,	,	PUNCT
ftr-355	550	62	298	298	NUM
ftr-355	550	63	-	-	SYM
ftr-355	550	64	99	99	NUM
ftr-355	550	65	(	(	PUNCT
ftr-355	550	66	1998	1998	NUM
ftr-355	550	67	)	)	PUNCT
ftr-355	550	68	(	(	PUNCT
ftr-355	550	69	differing	differ	VERB
ftr-355	550	70	treatment	treatment	NOUN
ftr-355	550	71	of	of	ADP
ftr-355	550	72	florida	florida	PROPN
ftr-355	550	73	tax	tax	NOUN
ftr-355	550	74	review	review	NOUN
ftr-355	550	75	argument	argument	NOUN
ftr-355	550	76	legitimized	legitimize	VERB
ftr-355	550	77	by	by	ADP
ftr-355	550	78	the	the	DET
ftr-355	550	79	german	german	ADJ
ftr-355	550	80	equality	equality	NOUN
ftr-355	550	81	in	in	ADP
ftr-355	550	82	enforcement	enforcement	NOUN
ftr-355	550	83	principle	principle	NOUN
ftr-355	550	84	that	that	SCONJ
ftr-355	550	85	,	,	PUNCT
ftr-355	550	86	whatever	whatever	DET
ftr-355	550	87	rate	rate	NOUN
ftr-355	550	88	of	of	ADP
ftr-355	550	89	tax	tax	NOUN
ftr-355	550	90	is	be	AUX
ftr-355	550	91	imposed	impose	VERB
ftr-355	550	92	,	,	PUNCT
ftr-355	550	93	fairness	fairness	NOUN
ftr-355	550	94	demands	demand	NOUN
ftr-355	550	95	that	that	SCONJ
ftr-355	550	96	we	we	PRON
ftr-355	550	97	use	use	VERB
ftr-355	550	98	proven	prove	VERB
ftr-355	550	99	and	and	CCONJ
ftr-355	550	100	effective	effective	ADJ
ftr-355	550	101	tools	tool	NOUN
ftr-355	550	102	to	to	PART
ftr-355	550	103	collect	collect	VERB
ftr-355	550	104	that	that	DET
ftr-355	550	105	tax	tax	NOUN
ftr-355	550	106	.	.	PUNCT
ftr-355	551	1	b.	b.	PROPN
ftr-355	551	2	practical	practical	ADJ
ftr-355	551	3	and	and	CCONJ
ftr-355	551	4	political	political	ADJ
ftr-355	551	5	considerations	consideration	NOUN
ftr-355	551	6	the	the	DET
ftr-355	551	7	u.s	u.s	PROPN
ftr-355	551	8	.	.	PROPN
ftr-355	551	9	past	past	PROPN
ftr-355	551	10	experience	experience	NOUN
ftr-355	551	11	with	with	ADP
ftr-355	551	12	dividend	dividend	NOUN
ftr-355	551	13	and	and	CCONJ
ftr-355	551	14	interest	interest	NOUN
ftr-355	551	15	withholding	withholding	NOUN
ftr-355	551	16	is	be	AUX
ftr-355	551	17	instructive	instructive	ADJ
ftr-355	551	18	on	on	ADP
ftr-355	551	19	two	two	NUM
ftr-355	551	20	fronts	front	NOUN
ftr-355	551	21	.	.	PUNCT
ftr-355	552	1	first	first	ADV
ftr-355	552	2	,	,	PUNCT
ftr-355	552	3	the	the	DET
ftr-355	552	4	1982	1982	NUM
ftr-355	552	5	legislation	legislation	NOUN
ftr-355	552	6	,	,	PUNCT
ftr-355	552	7	along	along	ADP
ftr-355	552	8	with	with	ADP
ftr-355	552	9	the	the	DET
ftr-355	552	10	withholding	withholding	NOUN
ftr-355	552	11	laws	law	NOUN
ftr-355	552	12	of	of	ADP
ftr-355	552	13	many	many	ADJ
ftr-355	552	14	other	other	ADJ
ftr-355	552	15	countries	country	NOUN
ftr-355	552	16	,	,	PUNCT
ftr-355	552	17	can	can	AUX
ftr-355	552	18	provide	provide	VERB
ftr-355	552	19	some	some	DET
ftr-355	552	20	basic	basic	ADJ
ftr-355	552	21	design	design	NOUN
ftr-355	552	22	parameters	parameter	NOUN
ftr-355	552	23	for	for	ADP
ftr-355	552	24	a	a	DET
ftr-355	552	25	new	new	ADJ
ftr-355	552	26	withholding	withholding	NOUN
ftr-355	552	27	proposal	proposal	NOUN
ftr-355	552	28	.	.	PUNCT
ftr-355	553	1	second	second	ADJ
ftr-355	553	2	,	,	PUNCT
ftr-355	553	3	the	the	DET
ftr-355	553	4	1982	1982	NUM
ftr-355	553	5	experience	experience	NOUN
ftr-355	553	6	gives	give	VERB
ftr-355	553	7	us	we	PRON
ftr-355	553	8	valuable	valuable	ADJ
ftr-355	553	9	predictive	predictive	ADJ
ftr-355	553	10	information	information	NOUN
ftr-355	553	11	about	about	ADP
ftr-355	553	12	the	the	DET
ftr-355	553	13	resistance	resistance	NOUN
ftr-355	553	14	to	to	PART
ftr-355	553	15	be	be	AUX
ftr-355	553	16	encountered	encounter	VERB
ftr-355	553	17	the	the	DET
ftr-355	553	18	groups	group	NOUN
ftr-355	553	19	who	who	PRON
ftr-355	553	20	will	will	AUX
ftr-355	553	21	likely	likely	ADV
ftr-355	553	22	lead	lead	VERB
ftr-355	553	23	the	the	DET
ftr-355	553	24	opposition	opposition	NOUN
ftr-355	553	25	and	and	CCONJ
ftr-355	553	26	those	those	PRON
ftr-355	553	27	likely	likely	ADJ
ftr-355	553	28	to	to	PART
ftr-355	553	29	be	be	AUX
ftr-355	553	30	enlisted	enlist	VERB
ftr-355	553	31	,	,	PUNCT
ftr-355	553	32	and	and	CCONJ
ftr-355	553	33	the	the	DET
ftr-355	553	34	sorts	sort	NOUN
ftr-355	553	35	of	of	ADP
ftr-355	553	36	objections	objection	NOUN
ftr-355	553	37	that	that	PRON
ftr-355	553	38	will	will	AUX
ftr-355	553	39	be	be	AUX
ftr-355	553	40	made	make	VERB
ftr-355	553	41	.	.	PUNCT
ftr-355	553	42	'	'	PUNCT
ftr-355	554	1	3	3	NUM
ftr-355	554	2	'	'	PART
ftr-355	554	3	donald	donald	PROPN
ftr-355	554	4	c.	c.	PROPN
ftr-355	554	5	alexander	alexander	PROPN
ftr-355	554	6	,	,	PUNCT
ftr-355	554	7	who	who	PRON
ftr-355	554	8	served	serve	VERB
ftr-355	554	9	as	as	ADP
ftr-355	554	10	irs	irs	PROPN
ftr-355	554	11	commissioner	commissioner	NOUN
ftr-355	554	12	in	in	ADP
ftr-355	554	13	the	the	DET
ftr-355	554	14	nixon	nixon	PROPN
ftr-355	554	15	administration	administration	NOUN
ftr-355	554	16	(	(	PUNCT
ftr-355	554	17	from	from	ADP
ftr-355	554	18	1973	1973	NUM
ftr-355	554	19	to	to	ADP
ftr-355	554	20	1977	1977	NUM
ftr-355	554	21	)	)	PUNCT
ftr-355	554	22	,	,	PUNCT
ftr-355	554	23	recently	recently	ADV
ftr-355	554	24	predicted	predict	VERB
ftr-355	554	25	(	(	PUNCT
ftr-355	554	26	perhaps	perhaps	ADV
ftr-355	554	27	based	base	VERB
ftr-355	554	28	on	on	ADP
ftr-355	554	29	his	his	PRON
ftr-355	554	30	personal	personal	ADJ
ftr-355	554	31	experience	experience	NOUN
ftr-355	554	32	with	with	ADP
ftr-355	554	33	the	the	DET
ftr-355	554	34	1982	1982	NUM
ftr-355	554	35	law	law	NOUN
ftr-355	554	36	)	)	PUNCT
ftr-355	554	37	there	there	PRON
ftr-355	554	38	would	would	AUX
ftr-355	554	39	be	be	AUX
ftr-355	554	40	"	"	PUNCT
ftr-355	554	41	ferocious	ferocious	ADJ
ftr-355	554	42	resistance	resistance	NOUN
ftr-355	554	43	"	"	PUNCT
ftr-355	554	44	by	by	ADP
ftr-355	554	45	the	the	DET
ftr-355	554	46	financial	financial	ADJ
ftr-355	554	47	services	service	NOUN
ftr-355	554	48	sector	sector	NOUN
ftr-355	554	49	to	to	ADP
ftr-355	554	50	any	any	DET
ftr-355	554	51	investment	investment	NOUN
ftr-355	554	52	withholding	withholding	NOUN
ftr-355	554	53	proposal.132	proposal.132	NOUN
ftr-355	554	54	but	but	CCONJ
ftr-355	554	55	forewarned	forewarned	ADJ
ftr-355	554	56	is	be	AUX
ftr-355	554	57	forearmed	forearmed	ADJ
ftr-355	554	58	.	.	PUNCT
ftr-355	555	1	we	we	PRON
ftr-355	555	2	know	know	VERB
ftr-355	555	3	that	that	SCONJ
ftr-355	555	4	the	the	DET
ftr-355	555	5	principal	principal	ADJ
ftr-355	555	6	argument	argument	NOUN
ftr-355	555	7	historically	historically	ADV
ftr-355	555	8	made	make	VERB
ftr-355	555	9	against	against	ADP
ftr-355	555	10	investment	investment	NOUN
ftr-355	555	11	income	income	NOUN
ftr-355	555	12	withholding	withholding	NOUN
ftr-355	555	13	was	be	AUX
ftr-355	555	14	that	that	SCONJ
ftr-355	555	15	it	it	PRON
ftr-355	555	16	would	would	AUX
ftr-355	555	17	be	be	AUX
ftr-355	555	18	too	too	ADV
ftr-355	555	19	costly	costly	ADJ
ftr-355	555	20	and	and	CCONJ
ftr-355	555	21	difficult	difficult	ADJ
ftr-355	555	22	to	to	PART
ftr-355	555	23	administer	administer	VERB
ftr-355	555	24	.	.	PUNCT
ftr-355	556	1	this	this	DET
ftr-355	556	2	argument	argument	NOUN
ftr-355	556	3	has	have	AUX
ftr-355	556	4	become	become	VERB
ftr-355	556	5	increasingly	increasingly	ADV
ftr-355	556	6	obsolete	obsolete	ADJ
ftr-355	556	7	,	,	PUNCT
ftr-355	556	8	to	to	ADP
ftr-355	556	9	the	the	DET
ftr-355	556	10	point	point	NOUN
ftr-355	556	11	that	that	SCONJ
ftr-355	556	12	it	it	PRON
ftr-355	556	13	seems	seem	VERB
ftr-355	556	14	almost	almost	ADV
ftr-355	556	15	quaint	quaint	ADJ
ftr-355	556	16	.	.	PUNCT
ftr-355	557	1	the	the	DET
ftr-355	557	2	same	same	ADJ
ftr-355	557	3	technological	technological	ADJ
ftr-355	557	4	advances	advance	NOUN
ftr-355	557	5	that	that	PRON
ftr-355	557	6	made	make	VERB
ftr-355	557	7	global	global	ADJ
ftr-355	557	8	tax	tax	NOUN
ftr-355	557	9	evasion	evasion	NOUN
ftr-355	557	10	possible	possible	ADJ
ftr-355	557	11	also	also	ADV
ftr-355	557	12	make	make	VERB
ftr-355	557	13	withholding	withhold	VERB
ftr-355	557	14	cheap	cheap	ADJ
ftr-355	557	15	and	and	CCONJ
ftr-355	557	16	easy	easy	ADJ
ftr-355	557	17	to	to	PART
ftr-355	557	18	implement	implement	VERB
ftr-355	557	19	.	.	PUNCT
ftr-355	558	1	perhaps	perhaps	ADV
ftr-355	558	2	the	the	DET
ftr-355	558	3	best	good	ADJ
ftr-355	558	4	evidence	evidence	NOUN
ftr-355	558	5	of	of	ADP
ftr-355	558	6	this	this	PRON
ftr-355	558	7	can	can	AUX
ftr-355	558	8	be	be	AUX
ftr-355	558	9	found	find	VERB
ftr-355	558	10	in	in	ADP
ftr-355	558	11	the	the	DET
ftr-355	558	12	evolution	evolution	NOUN
ftr-355	558	13	earned	earn	VERB
ftr-355	558	14	income	income	NOUN
ftr-355	558	15	and	and	CCONJ
ftr-355	558	16	investment	investment	NOUN
ftr-355	558	17	income	income	NOUN
ftr-355	558	18	should	should	AUX
ftr-355	558	19	be	be	AUX
ftr-355	558	20	eliminated	eliminate	VERB
ftr-355	558	21	)	)	PUNCT
ftr-355	558	22	with	with	ADP
ftr-355	558	23	eric	eric	PROPN
ftr-355	558	24	m.	m.	PROPN
ftr-355	558	25	zolt	zolt	PROPN
ftr-355	558	26	,	,	PUNCT
ftr-355	558	27	the	the	DET
ftr-355	558	28	uneasy	uneasy	ADJ
ftr-355	558	29	case	case	NOUN
ftr-355	558	30	for	for	ADP
ftr-355	558	31	uniform	uniform	ADJ
ftr-355	558	32	taxation	taxation	NOUN
ftr-355	558	33	,	,	PUNCT
ftr-355	558	34	16	16	NUM
ftr-355	558	35	va	va	NOUN
ftr-355	558	36	.	.	PUNCT
ftr-355	559	1	tax	tax	PROPN
ftr-355	559	2	rev	rev	PROPN
ftr-355	559	3	.	.	PROPN
ftr-355	559	4	39	39	NUM
ftr-355	559	5	,	,	PUNCT
ftr-355	559	6	77	77	NUM
ftr-355	559	7	-	-	SYM
ftr-355	559	8	80	80	NUM
ftr-355	559	9	(	(	PUNCT
ftr-355	559	10	1996	1996	NUM
ftr-355	559	11	)	)	PUNCT
ftr-355	559	12	(	(	PUNCT
ftr-355	559	13	there	there	PRON
ftr-355	559	14	may	may	AUX
ftr-355	559	15	be	be	AUX
ftr-355	559	16	efficiency	efficiency	NOUN
ftr-355	559	17	and	and	CCONJ
ftr-355	559	18	administrative	administrative	ADJ
ftr-355	559	19	reasons	reason	NOUN
ftr-355	559	20	for	for	ADP
ftr-355	559	21	taxing	tax	VERB
ftr-355	559	22	income	income	NOUN
ftr-355	559	23	from	from	ADP
ftr-355	559	24	labor	labor	NOUN
ftr-355	559	25	differently	differently	ADV
ftr-355	559	26	than	than	ADP
ftr-355	559	27	income	income	NOUN
ftr-355	559	28	from	from	ADP
ftr-355	559	29	capital	capital	NOUN
ftr-355	559	30	)	)	PUNCT
ftr-355	559	31	.	.	PUNCT
ftr-355	560	1	the	the	DET
ftr-355	560	2	question	question	NOUN
ftr-355	560	3	of	of	ADP
ftr-355	560	4	how	how	SCONJ
ftr-355	560	5	to	to	PART
ftr-355	560	6	treat	treat	VERB
ftr-355	560	7	income	income	NOUN
ftr-355	560	8	from	from	ADP
ftr-355	560	9	labor	labor	NOUN
ftr-355	560	10	and	and	CCONJ
ftr-355	560	11	income	income	NOUN
ftr-355	560	12	from	from	ADP
ftr-355	560	13	capital	capital	NOUN
ftr-355	560	14	is	be	AUX
ftr-355	560	15	closely	closely	ADV
ftr-355	560	16	related	relate	VERB
ftr-355	560	17	to	to	ADP
ftr-355	560	18	the	the	DET
ftr-355	560	19	even	even	ADV
ftr-355	560	20	more	more	ADV
ftr-355	560	21	contentious	contentious	ADJ
ftr-355	560	22	debate	debate	NOUN
ftr-355	560	23	about	about	ADP
ftr-355	560	24	whether	whether	SCONJ
ftr-355	560	25	it	it	PRON
ftr-355	560	26	is	be	AUX
ftr-355	560	27	better	well	ADJ
ftr-355	560	28	to	to	PART
ftr-355	560	29	tax	tax	VERB
ftr-355	560	30	income	income	NOUN
ftr-355	560	31	or	or	CCONJ
ftr-355	560	32	consumption	consumption	NOUN
ftr-355	560	33	,	,	PUNCT
ftr-355	560	34	which	which	PRON
ftr-355	560	35	is	be	AUX
ftr-355	560	36	beyond	beyond	ADP
ftr-355	560	37	the	the	DET
ftr-355	560	38	scope	scope	NOUN
ftr-355	560	39	of	of	ADP
ftr-355	560	40	this	this	DET
ftr-355	560	41	article	article	NOUN
ftr-355	560	42	.	.	PUNCT
ftr-355	561	1	see	see	VERB
ftr-355	561	2	,	,	PUNCT
ftr-355	561	3	e.g.	e.g.	ADV
ftr-355	561	4	,	,	PUNCT
ftr-355	561	5	joseph	joseph	PROPN
ftr-355	561	6	bankman	bankman	PROPN
ftr-355	561	7	&	&	CCONJ
ftr-355	561	8	david	david	PROPN
ftr-355	561	9	a.	a.	PROPN
ftr-355	561	10	weisbach	weisbach	PROPN
ftr-355	561	11	,	,	PUNCT
ftr-355	561	12	the	the	DET
ftr-355	561	13	superiority	superiority	NOUN
ftr-355	561	14	of	of	ADP
ftr-355	561	15	an	an	DET
ftr-355	561	16	ideal	ideal	ADJ
ftr-355	561	17	consumption	consumption	NOUN
ftr-355	561	18	tax	tax	NOUN
ftr-355	561	19	over	over	ADP
ftr-355	561	20	an	an	DET
ftr-355	561	21	ideal	ideal	ADJ
ftr-355	561	22	income	income	NOUN
ftr-355	561	23	tax	tax	NOUN
ftr-355	561	24	,	,	PUNCT
ftr-355	561	25	58	58	NUM
ftr-355	561	26	stan	stan	PROPN
ftr-355	561	27	.	.	PUNCT
ftr-355	562	1	l.	l.	PROPN
ftr-355	562	2	rev	rev	PROPN
ftr-355	562	3	.	.	PROPN
ftr-355	562	4	1413	1413	NUM
ftr-355	562	5	,	,	PUNCT
ftr-355	562	6	1420	1420	NUM
ftr-355	562	7	-	-	SYM
ftr-355	562	8	1422	1422	NUM
ftr-355	562	9	(	(	PUNCT
ftr-355	562	10	2006	2006	NUM
ftr-355	562	11	)	)	PUNCT
ftr-355	562	12	(	(	PUNCT
ftr-355	562	13	summarizing	summarize	VERB
ftr-355	562	14	three	three	NUM
ftr-355	562	15	arguments	argument	NOUN
ftr-355	562	16	in	in	ADP
ftr-355	562	17	favor	favor	NOUN
ftr-355	562	18	of	of	ADP
ftr-355	562	19	taxing	tax	VERB
ftr-355	562	20	income	income	NOUN
ftr-355	562	21	)	)	PUNCT
ftr-355	562	22	;	;	PUNCT
ftr-355	562	23	daniel	daniel	PROPN
ftr-355	562	24	shaviro	shaviro	PROPN
ftr-355	562	25	,	,	PUNCT
ftr-355	562	26	beyond	beyond	ADP
ftr-355	562	27	the	the	DET
ftr-355	562	28	pro	pro	ADJ
ftr-355	562	29	-	-	ADJ
ftr-355	562	30	consumption	consumption	ADJ
ftr-355	562	31	tax	tax	NOUN
ftr-355	562	32	consensus	consensus	NOUN
ftr-355	562	33	,	,	PUNCT
ftr-355	562	34	60	60	NUM
ftr-355	562	35	stan	stan	PROPN
ftr-355	562	36	.	.	PUNCT
ftr-355	563	1	l.	l.	PROPN
ftr-355	563	2	rev	rev	PROPN
ftr-355	563	3	.	.	PROPN
ftr-355	563	4	745	745	NUM
ftr-355	563	5	(	(	PUNCT
ftr-355	563	6	2007	2007	NUM
ftr-355	563	7	)	)	PUNCT
ftr-355	563	8	(	(	PUNCT
ftr-355	563	9	identifying	identify	VERB
ftr-355	563	10	a	a	DET
ftr-355	563	11	widespread	widespread	ADJ
ftr-355	563	12	consensus	consensus	NOUN
ftr-355	563	13	that	that	SCONJ
ftr-355	563	14	consumption	consumption	NOUN
ftr-355	563	15	is	be	AUX
ftr-355	563	16	the	the	DET
ftr-355	563	17	superior	superior	ADJ
ftr-355	563	18	tax	tax	NOUN
ftr-355	563	19	base	base	NOUN
ftr-355	563	20	,	,	PUNCT
ftr-355	563	21	taking	take	VERB
ftr-355	563	22	into	into	ADP
ftr-355	563	23	account	account	NOUN
ftr-355	563	24	both	both	DET
ftr-355	563	25	efficiency	efficiency	NOUN
ftr-355	563	26	and	and	CCONJ
ftr-355	563	27	fairness	fairness	NOUN
ftr-355	563	28	,	,	PUNCT
ftr-355	563	29	but	but	CCONJ
ftr-355	563	30	arguing	argue	VERB
ftr-355	563	31	that	that	SCONJ
ftr-355	563	32	when	when	SCONJ
ftr-355	563	33	certain	certain	ADJ
ftr-355	563	34	assumptions	assumption	NOUN
ftr-355	563	35	fail	fail	VERB
ftr-355	563	36	,	,	PUNCT
ftr-355	563	37	there	there	PRON
ftr-355	563	38	may	may	AUX
ftr-355	563	39	be	be	AUX
ftr-355	563	40	strong	strong	ADJ
ftr-355	563	41	arguments	argument	NOUN
ftr-355	563	42	for	for	ADP
ftr-355	563	43	taxing	tax	VERB
ftr-355	563	44	savings	saving	NOUN
ftr-355	563	45	)	)	PUNCT
ftr-355	563	46	.	.	PUNCT
ftr-355	564	1	131	131	X
ftr-355	564	2	.	.	PUNCT
ftr-355	565	1	clearly	clearly	ADV
ftr-355	565	2	,	,	PUNCT
ftr-355	565	3	one	one	NUM
ftr-355	565	4	major	major	ADJ
ftr-355	565	5	objection	objection	NOUN
ftr-355	565	6	will	will	AUX
ftr-355	565	7	be	be	AUX
ftr-355	565	8	that	that	SCONJ
ftr-355	565	9	investment	investment	NOUN
ftr-355	565	10	income	income	NOUN
ftr-355	565	11	is	be	AUX
ftr-355	565	12	subject	subject	ADJ
ftr-355	565	13	to	to	ADP
ftr-355	565	14	extensive	extensive	ADJ
ftr-355	565	15	information	information	NOUN
ftr-355	565	16	reporting	reporting	NOUN
ftr-355	565	17	requirements	requirement	NOUN
ftr-355	565	18	,	,	PUNCT
ftr-355	565	19	which	which	PRON
ftr-355	565	20	,	,	PUNCT
ftr-355	565	21	theoretically	theoretically	ADV
ftr-355	565	22	,	,	PUNCT
ftr-355	565	23	provides	provide	VERB
ftr-355	565	24	all	all	DET
ftr-355	565	25	the	the	DET
ftr-355	565	26	information	information	NOUN
ftr-355	565	27	the	the	DET
ftr-355	565	28	irs	irs	PROPN
ftr-355	565	29	needs	need	VERB
ftr-355	565	30	to	to	PART
ftr-355	565	31	collect	collect	VERB
ftr-355	565	32	the	the	DET
ftr-355	565	33	tax	tax	NOUN
ftr-355	565	34	on	on	ADP
ftr-355	565	35	such	such	ADJ
ftr-355	565	36	income	income	NOUN
ftr-355	565	37	.	.	PUNCT
ftr-355	566	1	however	however	ADV
ftr-355	566	2	,	,	PUNCT
ftr-355	566	3	it	it	PRON
ftr-355	566	4	is	be	AUX
ftr-355	566	5	well	well	ADV
ftr-355	566	6	established	establish	VERB
ftr-355	566	7	that	that	SCONJ
ftr-355	566	8	information	information	NOUN
ftr-355	566	9	reporting	reporting	NOUN
ftr-355	566	10	is	be	AUX
ftr-355	566	11	less	less	ADV
ftr-355	566	12	effective	effective	ADJ
ftr-355	566	13	than	than	ADP
ftr-355	566	14	withholding	withhold	VERB
ftr-355	566	15	.	.	PUNCT
ftr-355	567	1	see	see	VERB
ftr-355	567	2	,	,	PUNCT
ftr-355	567	3	e.g.	e.g.	ADV
ftr-355	567	4	,	,	PUNCT
ftr-355	567	5	george	george	PROPN
ftr-355	567	6	k.	k.	PROPN
ftr-355	567	7	yin	yin	PROPN
ftr-355	567	8	,	,	PUNCT
ftr-355	567	9	jct	jct	ADJ
ftr-355	567	10	chief	chief	NOUN
ftr-355	567	11	discusses	discuss	VERB
ftr-355	567	12	the	the	DET
ftr-355	567	13	tax	tax	NOUN
ftr-355	567	14	gap	gap	NOUN
ftr-355	567	15	,	,	PUNCT
ftr-355	567	16	107	107	NUM
ftr-355	567	17	tax	tax	NOUN
ftr-355	567	18	notes	note	NOUN
ftr-355	567	19	1449	1449	NUM
ftr-355	567	20	,	,	PUNCT
ftr-355	567	21	1452	1452	NUM
ftr-355	567	22	(	(	PUNCT
ftr-355	567	23	june	june	PROPN
ftr-355	567	24	13	13	NUM
ftr-355	567	25	,	,	PUNCT
ftr-355	567	26	2005	2005	NUM
ftr-355	567	27	)	)	PUNCT
ftr-355	567	28	.	.	PUNCT
ftr-355	568	1	132	132	NUM
ftr-355	568	2	.	.	PUNCT
ftr-355	568	3	dustin	dustin	PROPN
ftr-355	568	4	stamper	stamper	PROPN
ftr-355	568	5	,	,	PUNCT
ftr-355	568	6	budget	budget	NOUN
ftr-355	568	7	strain	strain	NOUN
ftr-355	568	8	may	may	AUX
ftr-355	568	9	lead	lead	VERB
ftr-355	568	10	to	to	PART
ftr-355	568	11	attack	attack	VERB
ftr-355	568	12	on	on	ADP
ftr-355	568	13	tax	tax	NOUN
ftr-355	568	14	gap	gap	NOUN
ftr-355	568	15	,	,	PUNCT
ftr-355	568	16	former	former	ADJ
ftr-355	568	17	irs	irs	PROPN
ftr-355	568	18	chiefs	chief	NOUN
ftr-355	568	19	say	say	VERB
ftr-355	568	20	,	,	PUNCT
ftr-355	568	21	115	115	NUM
ftr-355	568	22	tax	tax	NOUN
ftr-355	568	23	notes	note	NOUN
ftr-355	568	24	,	,	PUNCT
ftr-355	568	25	898	898	NUM
ftr-355	568	26	,	,	PUNCT
ftr-355	568	27	898	898	NUM
ftr-355	568	28	(	(	PUNCT
ftr-355	568	29	june	june	PROPN
ftr-355	568	30	4	4	NUM
ftr-355	568	31	,	,	PUNCT
ftr-355	568	32	2007	2007	NUM
ftr-355	568	33	)	)	PUNCT
ftr-355	568	34	.	.	PUNCT
ftr-355	569	1	338	338	NUM
ftr-355	570	1	[	[	X
ftr-355	570	2	vol	vol	NOUN
ftr-355	570	3	.	.	PUNCT
ftr-355	571	1	10:3	10:3	NUM
ftr-355	571	2	2010	2010	NUM
ftr-355	571	3	]	]	PUNCT
ftr-355	571	4	investment	investment	NOUN
ftr-355	571	5	income	income	NOUN
ftr-355	571	6	withholding	withhold	VERB
ftr-355	571	7	in	in	ADP
ftr-355	571	8	the	the	DET
ftr-355	571	9	united	united	PROPN
ftr-355	571	10	states	states	PROPN
ftr-355	571	11	and	and	CCONJ
ftr-355	571	12	germany	germany	PROPN
ftr-355	571	13	339	339	NUM
ftr-355	571	14	of	of	ADP
ftr-355	571	15	the	the	DET
ftr-355	571	16	payroll	payroll	NOUN
ftr-355	571	17	industry	industry	NOUN
ftr-355	571	18	.	.	PUNCT
ftr-355	572	1	when	when	SCONJ
ftr-355	572	2	wage	wage	NOUN
ftr-355	572	3	withholding	withholding	NOUN
ftr-355	572	4	was	be	AUX
ftr-355	572	5	introduced	introduce	VERB
ftr-355	572	6	in	in	ADP
ftr-355	572	7	1943	1943	NUM
ftr-355	572	8	,	,	PUNCT
ftr-355	572	9	many	many	ADJ
ftr-355	572	10	employers	employer	NOUN
ftr-355	572	11	used	use	VERB
ftr-355	572	12	handwritten	handwritten	ADJ
ftr-355	572	13	ledgers	ledger	NOUN
ftr-355	572	14	to	to	PART
ftr-355	572	15	keep	keep	VERB
ftr-355	572	16	track	track	NOUN
ftr-355	572	17	of	of	ADP
ftr-355	572	18	employees	employee	NOUN
ftr-355	572	19	'	'	PART
ftr-355	572	20	hours	hour	NOUN
ftr-355	572	21	and	and	CCONJ
ftr-355	572	22	wages	wage	NOUN
ftr-355	572	23	,	,	PUNCT
ftr-355	572	24	and	and	CCONJ
ftr-355	572	25	paid	pay	VERB
ftr-355	572	26	their	their	PRON
ftr-355	572	27	workers	worker	NOUN
ftr-355	572	28	in	in	ADP
ftr-355	572	29	cash	cash	NOUN
ftr-355	572	30	.	.	PUNCT
ftr-355	572	31	'3	'3	PART
ftr-355	573	1	3	3	NUM
ftr-355	573	2	the	the	DET
ftr-355	573	3	"	"	PUNCT
ftr-355	573	4	cutting	cut	VERB
ftr-355	573	5	edge	edge	NOUN
ftr-355	573	6	"	"	PUNCT
ftr-355	573	7	technology	technology	NOUN
ftr-355	573	8	of	of	ADP
ftr-355	573	9	the	the	DET
ftr-355	573	10	time	time	NOUN
ftr-355	573	11	consisted	consist	VERB
ftr-355	573	12	of	of	ADP
ftr-355	573	13	punch	punch	NOUN
ftr-355	573	14	card	card	NOUN
ftr-355	573	15	machines	machine	NOUN
ftr-355	573	16	and	and	CCONJ
ftr-355	573	17	printed	print	VERB
ftr-355	573	18	(	(	PUNCT
ftr-355	573	19	as	as	SCONJ
ftr-355	573	20	opposed	oppose	VERB
ftr-355	573	21	to	to	PART
ftr-355	573	22	handwritten	handwritten	VERB
ftr-355	573	23	)	)	PUNCT
ftr-355	573	24	data	datum	NOUN
ftr-355	573	25	entries.134	entries.134	NUM
ftr-355	573	26	a	a	DET
ftr-355	573	27	major	major	ADJ
ftr-355	573	28	innovation	innovation	NOUN
ftr-355	573	29	was	be	AUX
ftr-355	573	30	an	an	DET
ftr-355	573	31	i.b.m	i.b.m	ADJ
ftr-355	573	32	.	.	PUNCT
ftr-355	574	1	machine	machine	NOUN
ftr-355	574	2	that	that	PRON
ftr-355	574	3	could	could	AUX
ftr-355	574	4	prepare	prepare	VERB
ftr-355	574	5	payrolls	payroll	NOUN
ftr-355	574	6	"	"	PUNCT
ftr-355	574	7	in	in	ADP
ftr-355	574	8	five	five	NUM
ftr-355	574	9	copies	copy	NOUN
ftr-355	574	10	,	,	PUNCT
ftr-355	574	11	interleaved	interleave	VERB
ftr-355	574	12	with	with	ADP
ftr-355	574	13	one	one	NUM
ftr-355	574	14	-	-	PUNCT
ftr-355	574	15	time	time	NOUN
ftr-355	574	16	carbon	carbon	NOUN
ftr-355	574	17	paper	paper	NOUN
ftr-355	574	18	.	.	PUNCT
ftr-355	574	19	's	's	PART
ftr-355	574	20	35	35	NUM
ftr-355	574	21	computers	computer	NOUN
ftr-355	574	22	did	do	AUX
ftr-355	574	23	not	not	PART
ftr-355	574	24	enter	enter	VERB
ftr-355	574	25	the	the	DET
ftr-355	574	26	scene	scene	NOUN
ftr-355	574	27	until	until	ADP
ftr-355	574	28	the	the	DET
ftr-355	574	29	late	late	ADJ
ftr-355	574	30	1950s	1950s	NUM
ftr-355	574	31	,	,	PUNCT
ftr-355	574	32	with	with	ADP
ftr-355	574	33	roomsized	roomsize	VERB
ftr-355	574	34	machines	machine	NOUN
ftr-355	574	35	that	that	PRON
ftr-355	574	36	read	read	VERB
ftr-355	574	37	data	datum	NOUN
ftr-355	574	38	key	key	ADJ
ftr-355	574	39	punch	punch	NOUN
ftr-355	574	40	cards	card	NOUN
ftr-355	574	41	,	,	PUNCT
ftr-355	574	42	and	and	CCONJ
ftr-355	574	43	giant	giant	ADJ
ftr-355	574	44	reels	reel	NOUN
ftr-355	574	45	of	of	ADP
ftr-355	574	46	magnetic	magnetic	ADJ
ftr-355	574	47	storage	storage	NOUN
ftr-355	574	48	tape.136	tape.136	ADP
ftr-355	574	49	today	today	NOUN
ftr-355	574	50	,	,	PUNCT
ftr-355	574	51	in	in	ADP
ftr-355	574	52	contrast	contrast	NOUN
ftr-355	574	53	,	,	PUNCT
ftr-355	574	54	complete	complete	ADJ
ftr-355	574	55	payroll	payroll	NOUN
ftr-355	574	56	programs	program	NOUN
ftr-355	574	57	that	that	PRON
ftr-355	574	58	calculate	calculate	VERB
ftr-355	574	59	state	state	NOUN
ftr-355	574	60	and	and	CCONJ
ftr-355	574	61	federal	federal	ADJ
ftr-355	574	62	tax	tax	NOUN
ftr-355	574	63	withholding	withholding	NOUN
ftr-355	574	64	,	,	PUNCT
ftr-355	574	65	prepare	prepare	VERB
ftr-355	574	66	w-2	w-2	NOUN
ftr-355	574	67	and	and	CCONJ
ftr-355	574	68	other	other	ADJ
ftr-355	574	69	forms	form	NOUN
ftr-355	574	70	,	,	PUNCT
ftr-355	574	71	print	print	NOUN
ftr-355	574	72	checks	check	NOUN
ftr-355	574	73	or	or	CCONJ
ftr-355	574	74	perform	perform	VERB
ftr-355	574	75	direct	direct	ADJ
ftr-355	574	76	deposits	deposit	NOUN
ftr-355	574	77	-	-	PUNCT
ftr-355	574	78	are	be	AUX
ftr-355	574	79	available	available	ADJ
ftr-355	574	80	for	for	ADP
ftr-355	574	81	$	$	SYM
ftr-355	574	82	200	200	NUM
ftr-355	574	83	or	or	CCONJ
ftr-355	574	84	less	less	ADJ
ftr-355	574	85	.	.	PUNCT
ftr-355	575	1	'37	'37	NUM
ftr-355	575	2	any	any	DET
ftr-355	575	3	small	small	ADJ
ftr-355	575	4	business	business	NOUN
ftr-355	575	5	owner	owner	NOUN
ftr-355	575	6	with	with	ADP
ftr-355	575	7	a	a	DET
ftr-355	575	8	home	home	NOUN
ftr-355	575	9	computer	computer	NOUN
ftr-355	575	10	can	can	AUX
ftr-355	575	11	withhold	withhold	VERB
ftr-355	575	12	accurately	accurately	ADV
ftr-355	575	13	and	and	CCONJ
ftr-355	575	14	cheaply	cheaply	ADV
ftr-355	575	15	.	.	PUNCT
ftr-355	576	1	the	the	DET
ftr-355	576	2	german	german	ADJ
ftr-355	576	3	experience	experience	NOUN
ftr-355	576	4	is	be	AUX
ftr-355	576	5	a	a	DET
ftr-355	576	6	predictor	predictor	NOUN
ftr-355	576	7	of	of	ADP
ftr-355	576	8	the	the	DET
ftr-355	576	9	new	new	ADJ
ftr-355	576	10	forms	form	NOUN
ftr-355	576	11	of	of	ADP
ftr-355	576	12	objection	objection	NOUN
ftr-355	576	13	the	the	DET
ftr-355	576	14	"	"	PUNCT
ftr-355	576	15	ferocious	ferocious	ADJ
ftr-355	576	16	resistance	resistance	NOUN
ftr-355	576	17	"	"	PUNCT
ftr-355	576	18	is	be	AUX
ftr-355	576	19	likely	likely	ADJ
ftr-355	576	20	to	to	PART
ftr-355	576	21	take	take	VERB
ftr-355	576	22	,	,	PUNCT
ftr-355	576	23	and	and	CCONJ
ftr-355	576	24	a	a	DET
ftr-355	576	25	training	training	NOUN
ftr-355	576	26	ground	ground	NOUN
ftr-355	576	27	for	for	ADP
ftr-355	576	28	critical	critical	ADJ
ftr-355	576	29	evaluation	evaluation	NOUN
ftr-355	576	30	of	of	ADP
ftr-355	576	31	these	these	DET
ftr-355	576	32	objections	objection	NOUN
ftr-355	576	33	.	.	PUNCT
ftr-355	577	1	there	there	PRON
ftr-355	577	2	will	will	AUX
ftr-355	577	3	be	be	AUX
ftr-355	577	4	howls	howl	NOUN
ftr-355	577	5	of	of	ADP
ftr-355	577	6	protest	protest	NOUN
ftr-355	577	7	about	about	ADP
ftr-355	577	8	capital	capital	NOUN
ftr-355	577	9	flight	flight	NOUN
ftr-355	577	10	,	,	PUNCT
ftr-355	577	11	and	and	CCONJ
ftr-355	577	12	its	its	PRON
ftr-355	577	13	adverse	adverse	ADJ
ftr-355	577	14	impact	impact	NOUN
ftr-355	577	15	on	on	ADP
ftr-355	577	16	the	the	DET
ftr-355	577	17	domestic	domestic	ADJ
ftr-355	577	18	economy	economy	NOUN
ftr-355	577	19	.	.	PUNCT
ftr-355	578	1	but	but	CCONJ
ftr-355	578	2	the	the	DET
ftr-355	578	3	german	german	ADJ
ftr-355	578	4	experience	experience	NOUN
ftr-355	578	5	shows	show	VERB
ftr-355	578	6	us	we	PRON
ftr-355	578	7	that	that	SCONJ
ftr-355	578	8	that	that	DET
ftr-355	578	9	capital	capital	NOUN
ftr-355	578	10	flight	flight	NOUN
ftr-355	578	11	was	be	AUX
ftr-355	578	12	illusory	illusory	ADJ
ftr-355	578	13	most	most	ADJ
ftr-355	578	14	of	of	ADP
ftr-355	578	15	the	the	DET
ftr-355	578	16	funds	fund	NOUN
ftr-355	578	17	moved	move	VERB
ftr-355	578	18	into	into	ADP
ftr-355	578	19	luxembourg	luxembourg	PROPN
ftr-355	578	20	were	be	AUX
ftr-355	578	21	reinvested	reinveste	VERB
ftr-355	578	22	in	in	ADP
ftr-355	578	23	mark	mark	NOUN
ftr-355	578	24	-	-	PUNCT
ftr-355	578	25	denominated	denominate	VERB
ftr-355	578	26	moneymarket	moneymarket	NOUN
ftr-355	578	27	mutual	mutual	ADJ
ftr-355	578	28	funds	fund	NOUN
ftr-355	578	29	,	,	PUNCT
ftr-355	578	30	thus	thus	ADV
ftr-355	578	31	immediately	immediately	ADV
ftr-355	578	32	returning	return	VERB
ftr-355	578	33	to	to	ADP
ftr-355	578	34	the	the	DET
ftr-355	578	35	german	german	ADJ
ftr-355	578	36	economy	economy	NOUN
ftr-355	578	37	.	.	PUNCT
ftr-355	578	38	'38	'38	NUM
ftr-355	578	39	if	if	SCONJ
ftr-355	578	40	capital	capital	NOUN
ftr-355	578	41	flight	flight	NOUN
ftr-355	578	42	is	be	AUX
ftr-355	578	43	not	not	PART
ftr-355	578	44	the	the	DET
ftr-355	578	45	problem	problem	NOUN
ftr-355	578	46	,	,	PUNCT
ftr-355	578	47	then	then	ADV
ftr-355	578	48	protests	protest	NOUN
ftr-355	578	49	will	will	AUX
ftr-355	578	50	focus	focus	VERB
ftr-355	578	51	on	on	ADP
ftr-355	578	52	evasion	evasion	NOUN
ftr-355	578	53	,	,	PUNCT
ftr-355	578	54	again	again	ADV
ftr-355	578	55	pointing	point	VERB
ftr-355	578	56	to	to	ADP
ftr-355	578	57	germany	germany	PROPN
ftr-355	578	58	's	's	PART
ftr-355	578	59	dramatic	dramatic	ADJ
ftr-355	578	60	drop	drop	NOUN
ftr-355	578	61	in	in	ADP
ftr-355	578	62	tax	tax	NOUN
ftr-355	578	63	revenues	revenue	NOUN
ftr-355	578	64	upon	upon	SCONJ
ftr-355	578	65	the	the	DET
ftr-355	578	66	introduction	introduction	NOUN
ftr-355	578	67	of	of	ADP
ftr-355	578	68	withholding	withholding	NOUN
ftr-355	578	69	.	.	PUNCT
ftr-355	579	1	opponents	opponent	NOUN
ftr-355	579	2	of	of	ADP
ftr-355	579	3	withholding	withholding	NOUN
ftr-355	579	4	will	will	AUX
ftr-355	579	5	sound	sound	VERB
ftr-355	579	6	like	like	ADP
ftr-355	579	7	luxembourg	luxembourg	PROPN
ftr-355	579	8	's	's	PART
ftr-355	579	9	finance	finance	NOUN
ftr-355	579	10	minister	minister	NOUN
ftr-355	579	11	explaining	explain	VERB
ftr-355	579	12	why	why	SCONJ
ftr-355	579	13	his	his	PRON
ftr-355	579	14	country	country	NOUN
ftr-355	579	15	's	's	PART
ftr-355	579	16	cooperation	cooperation	NOUN
ftr-355	579	17	with	with	ADP
ftr-355	579	18	germany	germany	PROPN
ftr-355	579	19	to	to	PART
ftr-355	579	20	stem	stem	VERB
ftr-355	579	21	evasion	evasion	NOUN
ftr-355	579	22	would	would	AUX
ftr-355	579	23	be	be	AUX
ftr-355	579	24	pointless	pointless	ADJ
ftr-355	579	25	:	:	PUNCT
ftr-355	579	26	as	as	ADV
ftr-355	579	27	long	long	ADV
ftr-355	579	28	as	as	SCONJ
ftr-355	579	29	there	there	PRON
ftr-355	579	30	is	be	VERB
ftr-355	579	31	a	a	DET
ftr-355	579	32	single	single	ADJ
ftr-355	579	33	country	country	NOUN
ftr-355	579	34	willing	willing	ADJ
ftr-355	579	35	to	to	PART
ftr-355	579	36	exempt	exempt	VERB
ftr-355	579	37	some	some	DET
ftr-355	579	38	u.s	u.s	PROPN
ftr-355	579	39	.	.	PROPN
ftr-355	579	40	investors	investor	NOUN
ftr-355	579	41	and	and	CCONJ
ftr-355	579	42	provide	provide	VERB
ftr-355	579	43	secrecy	secrecy	NOUN
ftr-355	579	44	,	,	PUNCT
ftr-355	579	45	they	they	PRON
ftr-355	579	46	will	will	AUX
ftr-355	579	47	argue	argue	VERB
ftr-355	579	48	,	,	PUNCT
ftr-355	579	49	withholding	withholding	NOUN
ftr-355	579	50	taxes	taxis	NOUN
ftr-355	579	51	will	will	AUX
ftr-355	579	52	be	be	AUX
ftr-355	579	53	virtually	virtually	ADV
ftr-355	579	54	impossible	impossible	ADJ
ftr-355	579	55	to	to	PART
ftr-355	579	56	collect	collect	VERB
ftr-355	579	57	,	,	PUNCT
ftr-355	579	58	given	give	VERB
ftr-355	579	59	the	the	DET
ftr-355	579	60	ever	ever	ADV
ftr-355	579	61	-	-	PUNCT
ftr-355	579	62	increasing	increase	VERB
ftr-355	579	63	mobility	mobility	NOUN
ftr-355	579	64	of	of	ADP
ftr-355	579	65	capital	capital	NOUN
ftr-355	579	66	,	,	PUNCT
ftr-355	579	67	combined	combine	VERB
ftr-355	579	68	with	with	ADP
ftr-355	579	69	the	the	DET
ftr-355	579	70	avoidance	avoidance	NOUN
ftr-355	579	71	genius	genius	NOUN
ftr-355	579	72	of	of	ADP
ftr-355	579	73	tax	tax	NOUN
ftr-355	579	74	and	and	CCONJ
ftr-355	579	75	finance	finance	NOUN
ftr-355	579	76	experts	expert	NOUN
ftr-355	579	77	.	.	PUNCT
ftr-355	580	1	133	133	NUM
ftr-355	580	2	.	.	PUNCT
ftr-355	581	1	see	see	VERB
ftr-355	581	2	leonard	leonard	PROPN
ftr-355	581	3	a.	a.	PROPN
ftr-355	581	4	haug	haug	PROPN
ftr-355	581	5	,	,	PUNCT
ftr-355	581	6	the	the	DET
ftr-355	581	7	history	history	NOUN
ftr-355	581	8	of	of	ADP
ftr-355	581	9	payroll	payroll	NOUN
ftr-355	581	10	in	in	ADP
ftr-355	581	11	the	the	DET
ftr-355	581	12	united	united	PROPN
ftr-355	581	13	states	states	PROPN
ftr-355	581	14	:	:	PUNCT
ftr-355	581	15	the	the	DET
ftr-355	581	16	evolution	evolution	NOUN
ftr-355	581	17	of	of	ADP
ftr-355	581	18	the	the	DET
ftr-355	581	19	profession	profession	NOUN
ftr-355	581	20	and	and	CCONJ
ftr-355	581	21	the	the	DET
ftr-355	581	22	process	process	NOUN
ftr-355	581	23	from	from	ADP
ftr-355	581	24	colonial	colonial	PROPN
ftr-355	581	25	america	america	PROPN
ftr-355	581	26	through	through	ADP
ftr-355	581	27	the	the	DET
ftr-355	581	28	end	end	NOUN
ftr-355	581	29	of	of	ADP
ftr-355	581	30	the	the	DET
ftr-355	581	31	20th	20th	ADJ
ftr-355	581	32	century	century	NOUN
ftr-355	581	33	108	108	NUM
ftr-355	581	34	-	-	SYM
ftr-355	581	35	12	12	NUM
ftr-355	581	36	(	(	PUNCT
ftr-355	581	37	2000	2000	NUM
ftr-355	581	38	)	)	PUNCT
ftr-355	581	39	.	.	PUNCT
ftr-355	582	1	ford	ford	PROPN
ftr-355	582	2	motor	motor	PROPN
ftr-355	582	3	company	company	PROPN
ftr-355	582	4	did	do	AUX
ftr-355	582	5	not	not	PART
ftr-355	582	6	stop	stop	VERB
ftr-355	582	7	its	its	PRON
ftr-355	582	8	practice	practice	NOUN
ftr-355	582	9	of	of	ADP
ftr-355	582	10	paying	pay	VERB
ftr-355	582	11	its	its	PRON
ftr-355	582	12	106,000	106,000	NUM
ftr-355	582	13	workers	worker	NOUN
ftr-355	582	14	in	in	ADP
ftr-355	582	15	cash	cash	NOUN
ftr-355	582	16	until	until	ADP
ftr-355	582	17	1950	1950	NUM
ftr-355	582	18	.	.	PUNCT
ftr-355	583	1	see	see	VERB
ftr-355	583	2	i	i	PRON
ftr-355	583	3	d.	d.	PROPN
ftr-355	583	4	at	at	ADP
ftr-355	583	5	141	141	NUM
ftr-355	583	6	.	.	PUNCT
ftr-355	584	1	134	134	NUM
ftr-355	584	2	.	.	PUNCT
ftr-355	585	1	see	see	VERB
ftr-355	585	2	i	i	PRON
ftr-355	585	3	d.	d.	PROPN
ftr-355	585	4	at	at	ADP
ftr-355	585	5	129	129	NUM
ftr-355	585	6	-	-	SYM
ftr-355	585	7	30	30	NUM
ftr-355	585	8	.	.	PUNCT
ftr-355	585	9	135	135	NUM
ftr-355	585	10	.	.	PUNCT
ftr-355	586	1	see	see	VERB
ftr-355	586	2	i	i	PRON
ftr-355	586	3	d.	d.	PROPN
ftr-355	586	4	at	at	ADP
ftr-355	586	5	133	133	NUM
ftr-355	586	6	.	.	PUNCT
ftr-355	587	1	136	136	NUM
ftr-355	587	2	.	.	PUNCT
ftr-355	588	1	see	see	VERB
ftr-355	588	2	i	i	PRON
ftr-355	588	3	d.	d.	PROPN
ftr-355	588	4	at	at	ADP
ftr-355	588	5	145	145	NUM
ftr-355	588	6	-	-	SYM
ftr-355	588	7	48	48	NUM
ftr-355	588	8	.	.	PUNCT
ftr-355	589	1	137	137	NUM
ftr-355	589	2	.	.	PUNCT
ftr-355	590	1	galt	galt	PROPN
ftr-355	590	2	buying	buying	NOUN
ftr-355	590	3	guides	guide	NOUN
ftr-355	590	4	,	,	PUNCT
ftr-355	590	5	"	"	PUNCT
ftr-355	590	6	payroll	payroll	NOUN
ftr-355	590	7	software	software	NOUN
ftr-355	590	8	reviews	review	NOUN
ftr-355	590	9	and	and	CCONJ
ftr-355	590	10	buying	buying	NOUN
ftr-355	590	11	guide	guide	NOUN
ftr-355	590	12	,	,	PUNCT
ftr-355	590	13	"	"	PUNCT
ftr-355	590	14	available	available	ADJ
ftr-355	590	15	at	at	ADP
ftr-355	590	16	http://www.galttech.com/research/software/payroll-software.php	http://www.galttech.com/research/software/payroll-software.php	PROPN
ftr-355	590	17	.	.	PUNCT
ftr-355	591	1	138	138	NUM
ftr-355	591	2	.	.	PUNCT
ftr-355	592	1	see	see	VERB
ftr-355	592	2	nash	nash	PROPN
ftr-355	592	3	,	,	PUNCT
ftr-355	592	4	supra	supra	PROPN
ftr-355	592	5	note	note	NOUN
ftr-355	592	6	92	92	NUM
ftr-355	592	7	.	.	PUNCT
ftr-355	593	1	given	give	VERB
ftr-355	593	2	united	united	PROPN
ftr-355	593	3	states	states	PROPN
ftr-355	593	4	'	'	PART
ftr-355	593	5	investors	investor	NOUN
ftr-355	593	6	penchant	penchant	ADJ
ftr-355	593	7	for	for	ADP
ftr-355	593	8	investing	invest	VERB
ftr-355	593	9	domestically	domestically	ADV
ftr-355	593	10	even	even	ADV
ftr-355	593	11	with	with	ADP
ftr-355	593	12	today	today	NOUN
ftr-355	593	13	's	's	PART
ftr-355	593	14	globalized	globalize	VERB
ftr-355	593	15	markets	market	NOUN
ftr-355	593	16	,	,	PUNCT
ftr-355	593	17	even	even	ADV
ftr-355	593	18	if	if	SCONJ
ftr-355	593	19	the	the	DET
ftr-355	593	20	investors	investor	NOUN
ftr-355	593	21	moved	move	VERB
ftr-355	593	22	funds	fund	NOUN
ftr-355	593	23	offshore	offshore	ADV
ftr-355	593	24	,	,	PUNCT
ftr-355	593	25	they	they	PRON
ftr-355	593	26	would	would	AUX
ftr-355	593	27	most	most	ADV
ftr-355	593	28	like	like	VERB
ftr-355	593	29	return	return	VERB
ftr-355	593	30	to	to	ADP
ftr-355	593	31	the	the	DET
ftr-355	593	32	u.s	u.s	PROPN
ftr-355	593	33	.	.	PROPN
ftr-355	593	34	economy	economy	NOUN
ftr-355	593	35	,	,	PUNCT
ftr-355	593	36	as	as	SCONJ
ftr-355	593	37	happened	happen	VERB
ftr-355	593	38	in	in	ADP
ftr-355	593	39	germany	germany	PROPN
ftr-355	593	40	in	in	ADP
ftr-355	593	41	the	the	DET
ftr-355	593	42	1990s	1990s	NUM
ftr-355	593	43	.	.	PUNCT
ftr-355	594	1	see	see	VERB
ftr-355	594	2	andrew	andrew	PROPN
ftr-355	594	3	swiston	swiston	PROPN
ftr-355	594	4	,	,	PUNCT
ftr-355	594	5	a	a	DET
ftr-355	594	6	global	global	ADJ
ftr-355	594	7	view	view	NOUN
ftr-355	594	8	of	of	ADP
ftr-355	594	9	the	the	DET
ftr-355	594	10	u.s	u.s	PROPN
ftr-355	594	11	.	.	PROPN
ftr-355	594	12	investment	investment	NOUN
ftr-355	594	13	position	position	NOUN
ftr-355	594	14	,	,	PUNCT
ftr-355	594	15	imf	imf	PROPN
ftr-355	594	16	working	working	PROPN
ftr-355	594	17	paper	paper	NOUN
ftr-355	594	18	(	(	PUNCT
ftr-355	594	19	2005	2005	NUM
ftr-355	594	20	)	)	PUNCT
ftr-355	594	21	available	available	ADJ
ftr-355	594	22	at	at	ADP
ftr-355	594	23	http://papers.ssrn.com/sol3/papers.cfm?abstract-id=888050	http://papers.ssrn.com/sol3/papers.cfm?abstract-id=888050	PROPN
ftr-355	594	24	.	.	PUNCT
ftr-355	595	1	florida	florida	PROPN
ftr-355	595	2	tax	tax	PROPN
ftr-355	595	3	review	review	NOUN
ftr-355	595	4	this	this	DET
ftr-355	595	5	coordination	coordination	NOUN
ftr-355	595	6	problem	problem	NOUN
ftr-355	595	7	is	be	AUX
ftr-355	595	8	the	the	DET
ftr-355	595	9	essence	essence	NOUN
ftr-355	595	10	of	of	ADP
ftr-355	595	11	the	the	DET
ftr-355	595	12	tax	tax	NOUN
ftr-355	595	13	competition	competition	NOUN
ftr-355	595	14	problem,'39	problem,'39	PROPN
ftr-355	595	15	and	and	CCONJ
ftr-355	595	16	indeed	indeed	ADV
ftr-355	595	17	,	,	PUNCT
ftr-355	595	18	the	the	DET
ftr-355	595	19	german	german	ADJ
ftr-355	595	20	experience	experience	NOUN
ftr-355	595	21	with	with	ADP
ftr-355	595	22	withholding	withholding	NOUN
ftr-355	595	23	is	be	AUX
ftr-355	595	24	sometimes	sometimes	ADV
ftr-355	595	25	cited	cite	VERB
ftr-355	595	26	by	by	ADP
ftr-355	595	27	academics	academic	NOUN
ftr-355	595	28	as	as	ADP
ftr-355	595	29	a	a	DET
ftr-355	595	30	cautionary	cautionary	ADJ
ftr-355	595	31	tale	tale	NOUN
ftr-355	595	32	about	about	ADP
ftr-355	595	33	the	the	DET
ftr-355	595	34	dangers	danger	NOUN
ftr-355	595	35	of	of	ADP
ftr-355	595	36	tax	tax	NOUN
ftr-355	595	37	competition	competition	NOUN
ftr-355	595	38	.	.	PUNCT
ftr-355	596	1	140	140	NUM
ftr-355	596	2	whether	whether	SCONJ
ftr-355	596	3	this	this	PRON
ftr-355	596	4	proves	prove	VERB
ftr-355	596	5	true	true	ADJ
ftr-355	596	6	in	in	ADP
ftr-355	596	7	the	the	DET
ftr-355	596	8	long	long	ADJ
ftr-355	596	9	run	run	NOUN
ftr-355	596	10	,	,	PUNCT
ftr-355	596	11	however	however	ADV
ftr-355	596	12	,	,	PUNCT
ftr-355	596	13	remains	remain	VERB
ftr-355	596	14	to	to	PART
ftr-355	596	15	be	be	AUX
ftr-355	596	16	seen	see	VERB
ftr-355	596	17	.	.	PUNCT
ftr-355	597	1	the	the	DET
ftr-355	597	2	german	german	ADJ
ftr-355	597	3	experience	experience	NOUN
ftr-355	597	4	may	may	AUX
ftr-355	597	5	instead	instead	ADV
ftr-355	597	6	turn	turn	VERB
ftr-355	597	7	out	out	ADP
ftr-355	597	8	to	to	PART
ftr-355	597	9	be	be	AUX
ftr-355	597	10	a	a	DET
ftr-355	597	11	tale	tale	NOUN
ftr-355	597	12	about	about	ADP
ftr-355	597	13	reaching	reach	VERB
ftr-355	597	14	the	the	DET
ftr-355	597	15	tipping	tipping	NOUN
ftr-355	597	16	point	point	NOUN
ftr-355	597	17	that	that	PRON
ftr-355	597	18	led	lead	VERB
ftr-355	597	19	countries	country	NOUN
ftr-355	597	20	to	to	PART
ftr-355	597	21	engage	engage	VERB
ftr-355	597	22	in	in	ADP
ftr-355	597	23	the	the	DET
ftr-355	597	24	cooperative	cooperative	ADJ
ftr-355	597	25	behavior	behavior	NOUN
ftr-355	597	26	needed	need	VERB
ftr-355	597	27	to	to	PART
ftr-355	597	28	overcome	overcome	VERB
ftr-355	597	29	undesirable	undesirable	ADJ
ftr-355	597	30	tax	tax	NOUN
ftr-355	597	31	competition	competition	NOUN
ftr-355	597	32	.	.	PUNCT
ftr-355	598	1	at	at	ADP
ftr-355	598	2	the	the	DET
ftr-355	598	3	time	time	NOUN
ftr-355	598	4	of	of	ADP
ftr-355	598	5	the	the	DET
ftr-355	598	6	events	event	NOUN
ftr-355	598	7	in	in	ADP
ftr-355	598	8	luxembourg	luxembourg	PROPN
ftr-355	598	9	described	describe	VERB
ftr-355	598	10	above	above	ADV
ftr-355	598	11	,	,	PUNCT
ftr-355	598	12	the	the	DET
ftr-355	598	13	luxembourg	luxembourg	PROPN
ftr-355	598	14	finance	finance	PROPN
ftr-355	598	15	minister	minister	PROPN
ftr-355	598	16	's	's	PART
ftr-355	598	17	warning	warning	NOUN
ftr-355	598	18	about	about	ADP
ftr-355	598	19	the	the	DET
ftr-355	598	20	futility	futility	NOUN
ftr-355	598	21	of	of	ADP
ftr-355	598	22	cracking	crack	VERB
ftr-355	598	23	down	down	ADP
ftr-355	598	24	on	on	ADP
ftr-355	598	25	tax	tax	NOUN
ftr-355	598	26	evasion	evasion	NOUN
ftr-355	598	27	seemed	seem	VERB
ftr-355	598	28	to	to	PART
ftr-355	598	29	ring	ring	VERB
ftr-355	598	30	true	true	ADJ
ftr-355	598	31	.	.	PUNCT
ftr-355	599	1	evasion	evasion	NOUN
ftr-355	599	2	had	have	AUX
ftr-355	599	3	become	become	VERB
ftr-355	599	4	widespread	widespread	ADJ
ftr-355	599	5	,	,	PUNCT
ftr-355	599	6	as	as	SCONJ
ftr-355	599	7	wealth	wealth	NOUN
ftr-355	599	8	holders	holder	NOUN
ftr-355	599	9	from	from	ADP
ftr-355	599	10	all	all	ADV
ftr-355	599	11	over	over	ADP
ftr-355	599	12	the	the	DET
ftr-355	599	13	world	world	NOUN
ftr-355	599	14	moved	move	VERB
ftr-355	599	15	their	their	PRON
ftr-355	599	16	money	money	NOUN
ftr-355	599	17	to	to	PART
ftr-355	599	18	tax	tax	VERB
ftr-355	599	19	havens	haven	NOUN
ftr-355	599	20	to	to	PART
ftr-355	599	21	avoid	avoid	VERB
ftr-355	599	22	home	home	NOUN
ftr-355	599	23	country	country	NOUN
ftr-355	600	1	taxes.141	taxes.141	NUM
ftr-355	600	2	however	however	ADV
ftr-355	600	3	,	,	PUNCT
ftr-355	600	4	at	at	ADP
ftr-355	600	5	the	the	DET
ftr-355	600	6	same	same	ADJ
ftr-355	600	7	time	time	NOUN
ftr-355	600	8	,	,	PUNCT
ftr-355	600	9	countries	country	NOUN
ftr-355	600	10	began	begin	VERB
ftr-355	600	11	to	to	PART
ftr-355	600	12	undertake	undertake	VERB
ftr-355	600	13	concerted	concerted	ADJ
ftr-355	600	14	efforts	effort	NOUN
ftr-355	600	15	to	to	PART
ftr-355	600	16	combat	combat	VERB
ftr-355	600	17	tax	tax	NOUN
ftr-355	600	18	evasion	evasion	NOUN
ftr-355	600	19	.	.	PUNCT
ftr-355	601	1	in	in	ADP
ftr-355	601	2	1998	1998	NUM
ftr-355	601	3	,	,	PUNCT
ftr-355	601	4	the	the	DET
ftr-355	601	5	organization	organization	NOUN
ftr-355	601	6	for	for	ADP
ftr-355	601	7	economic	economic	ADJ
ftr-355	601	8	cooperation	cooperation	NOUN
ftr-355	601	9	and	and	CCONJ
ftr-355	601	10	development	development	NOUN
ftr-355	601	11	(	(	PUNCT
ftr-355	601	12	the	the	DET
ftr-355	601	13	"	"	PUNCT
ftr-355	601	14	oecd	oecd	PROPN
ftr-355	601	15	"	"	PUNCT
ftr-355	601	16	)	)	PUNCT
ftr-355	601	17	issued	issue	VERB
ftr-355	601	18	a	a	DET
ftr-355	601	19	report	report	NOUN
ftr-355	601	20	identifying	identify	VERB
ftr-355	601	21	international	international	ADJ
ftr-355	601	22	tax	tax	NOUN
ftr-355	601	23	evasion	evasion	NOUN
ftr-355	601	24	as	as	ADP
ftr-355	601	25	a	a	DET
ftr-355	601	26	global	global	ADJ
ftr-355	601	27	problem	problem	NOUN
ftr-355	601	28	,	,	PUNCT
ftr-355	601	29	and	and	CCONJ
ftr-355	601	30	proposing	propose	VERB
ftr-355	601	31	steps	step	NOUN
ftr-355	601	32	designed	design	VERB
ftr-355	601	33	to	to	PART
ftr-355	601	34	rein	rein	VERB
ftr-355	601	35	it	it	PRON
ftr-355	601	36	in.142	in.142	PRON
ftr-355	601	37	the	the	DET
ftr-355	601	38	oecd	oecd	PROPN
ftr-355	601	39	has	have	AUX
ftr-355	601	40	since	since	ADV
ftr-355	601	41	made	make	VERB
ftr-355	601	42	sustained	sustained	ADJ
ftr-355	601	43	effort	effort	NOUN
ftr-355	601	44	to	to	PART
ftr-355	601	45	combat	combat	VERB
ftr-355	601	46	the	the	DET
ftr-355	601	47	tax	tax	NOUN
ftr-355	601	48	haven	haven	NOUN
ftr-355	601	49	problem	problem	NOUN
ftr-355	601	50	.	.	PUNCT
ftr-355	601	51	'	'	PUNCT
ftr-355	602	1	4	4	NUM
ftr-355	602	2	in	in	ADP
ftr-355	602	3	addition	addition	NOUN
ftr-355	602	4	,	,	PUNCT
ftr-355	602	5	in	in	ADP
ftr-355	602	6	2003	2003	NUM
ftr-355	602	7	,	,	PUNCT
ftr-355	602	8	the	the	DET
ftr-355	602	9	european	european	PROPN
ftr-355	602	10	union	union	PROPN
ftr-355	602	11	139	139	NUM
ftr-355	602	12	.	.	PUNCT
ftr-355	603	1	see	see	AUX
ftr-355	603	2	generally	generally	ADV
ftr-355	603	3	reuven	reuven	VERB
ftr-355	603	4	s.	s.	PROPN
ftr-355	603	5	avi	avi	PROPN
ftr-355	603	6	-	-	PUNCT
ftr-355	603	7	yonah	yonah	ADJ
ftr-355	603	8	,	,	PUNCT
ftr-355	603	9	globalization	globalization	NOUN
ftr-355	603	10	,	,	PUNCT
ftr-355	603	11	tax	tax	NOUN
ftr-355	603	12	competition	competition	NOUN
ftr-355	603	13	,	,	PUNCT
ftr-355	603	14	and	and	CCONJ
ftr-355	603	15	the	the	DET
ftr-355	603	16	fiscal	fiscal	ADJ
ftr-355	603	17	crisis	crisis	NOUN
ftr-355	603	18	of	of	ADP
ftr-355	603	19	the	the	DET
ftr-355	603	20	welfare	welfare	NOUN
ftr-355	603	21	state	state	NOUN
ftr-355	603	22	,	,	PUNCT
ftr-355	603	23	113	113	NUM
ftr-355	603	24	harv	harv	NOUN
ftr-355	603	25	.	.	PUNCT
ftr-355	604	1	l.	l.	PROPN
ftr-355	604	2	rev	rev	PROPN
ftr-355	604	3	.	.	PROPN
ftr-355	604	4	1573	1573	NUM
ftr-355	604	5	(	(	PUNCT
ftr-355	604	6	2000	2000	NUM
ftr-355	604	7	)	)	PUNCT
ftr-355	604	8	;	;	PUNCT
ftr-355	604	9	julie	julie	PROPN
ftr-355	604	10	roin	roin	PROPN
ftr-355	604	11	,	,	PUNCT
ftr-355	604	12	competition	competition	NOUN
ftr-355	604	13	and	and	CCONJ
ftr-355	604	14	evasion	evasion	NOUN
ftr-355	604	15	:	:	PUNCT
ftr-355	604	16	another	another	DET
ftr-355	604	17	perspective	perspective	NOUN
ftr-355	604	18	on	on	ADP
ftr-355	604	19	international	international	ADJ
ftr-355	604	20	tax	tax	NOUN
ftr-355	604	21	competition	competition	NOUN
ftr-355	604	22	,	,	PUNCT
ftr-355	604	23	89	89	NUM
ftr-355	604	24	geo	geo	PROPN
ftr-355	604	25	.	.	PROPN
ftr-355	604	26	l.	l.	PROPN
ftr-355	604	27	j.	j.	PROPN
ftr-355	604	28	543	543	NUM
ftr-355	604	29	(	(	PUNCT
ftr-355	604	30	2001	2001	NUM
ftr-355	604	31	)	)	PUNCT
ftr-355	604	32	.	.	PUNCT
ftr-355	605	1	140	140	X
ftr-355	605	2	.	.	X
ftr-355	606	1	see	see	VERB
ftr-355	606	2	muten	muten	PROPN
ftr-355	606	3	,	,	PUNCT
ftr-355	606	4	supra	supra	PROPN
ftr-355	606	5	note	note	NOUN
ftr-355	606	6	75	75	NUM
ftr-355	606	7	,	,	PUNCT
ftr-355	606	8	at	at	ADP
ftr-355	606	9	745	745	NUM
ftr-355	606	10	-	-	SYM
ftr-355	606	11	46	46	NUM
ftr-355	606	12	;	;	PUNCT
ftr-355	606	13	avi	avi	NOUN
ftr-355	606	14	-	-	PUNCT
ftr-355	606	15	yonah	yonah	ADJ
ftr-355	606	16	,	,	PUNCT
ftr-355	606	17	supra	supra	ADJ
ftr-355	606	18	note	note	NOUN
ftr-355	606	19	139	139	NUM
ftr-355	606	20	,	,	PUNCT
ftr-355	606	21	at	at	ADP
ftr-355	606	22	1583	1583	NUM
ftr-355	606	23	-	-	SYM
ftr-355	606	24	84	84	NUM
ftr-355	606	25	;	;	PUNCT
ftr-355	606	26	arthur	arthur	PROPN
ftr-355	606	27	j.	j.	PROPN
ftr-355	606	28	cockfield	cockfield	PROPN
ftr-355	606	29	,	,	PUNCT
ftr-355	606	30	transforming	transform	VERB
ftr-355	606	31	the	the	DET
ftr-355	606	32	internet	internet	NOUN
ftr-355	606	33	into	into	ADP
ftr-355	606	34	a	a	DET
ftr-355	606	35	taxable	taxable	ADJ
ftr-355	606	36	forum	forum	NOUN
ftr-355	606	37	:	:	PUNCT
ftr-355	606	38	a	a	DET
ftr-355	606	39	case	case	NOUN
ftr-355	606	40	study	study	NOUN
ftr-355	606	41	in	in	ADP
ftr-355	606	42	e	e	PROPN
ftr-355	606	43	-	-	NOUN
ftr-355	606	44	commerce	commerce	NOUN
ftr-355	606	45	taxation	taxation	NOUN
ftr-355	606	46	,	,	PUNCT
ftr-355	606	47	85	85	NUM
ftr-355	606	48	minn	minn	NOUN
ftr-355	606	49	.	.	PUNCT
ftr-355	607	1	l.	l.	PROPN
ftr-355	607	2	rev	rev	PROPN
ftr-355	607	3	.	.	PROPN
ftr-355	607	4	1171	1171	NUM
ftr-355	607	5	,	,	PUNCT
ftr-355	607	6	1240	1240	NUM
ftr-355	607	7	n.	n.	NOUN
ftr-355	607	8	244	244	NUM
ftr-355	607	9	(	(	PUNCT
ftr-355	607	10	2001	2001	NUM
ftr-355	607	11	)	)	PUNCT
ftr-355	607	12	.	.	PUNCT
ftr-355	608	1	141	141	NUM
ftr-355	608	2	.	.	PUNCT
ftr-355	608	3	estimates	estimate	NOUN
ftr-355	608	4	of	of	ADP
ftr-355	608	5	the	the	DET
ftr-355	608	6	amounts	amount	NOUN
ftr-355	608	7	held	hold	VERB
ftr-355	608	8	in	in	ADP
ftr-355	608	9	offshore	offshore	ADJ
ftr-355	608	10	accounts	account	NOUN
ftr-355	608	11	have	have	AUX
ftr-355	608	12	ranged	range	VERB
ftr-355	608	13	from	from	ADP
ftr-355	608	14	$	$	SYM
ftr-355	608	15	5	5	NUM
ftr-355	608	16	to	to	PART
ftr-355	608	17	$	$	SYM
ftr-355	608	18	11	11	NUM
ftr-355	608	19	trillion	trillion	NUM
ftr-355	608	20	.	.	PUNCT
ftr-355	609	1	see	see	VERB
ftr-355	609	2	tax	tax	NOUN
ftr-355	609	3	haven	haven	NOUN
ftr-355	609	4	report	report	PROPN
ftr-355	609	5	,	,	PUNCT
ftr-355	609	6	supra	supra	PROPN
ftr-355	609	7	note	note	PROPN
ftr-355	609	8	117	117	NUM
ftr-355	609	9	,	,	PUNCT
ftr-355	609	10	n.	n.	NOUN
ftr-355	609	11	2	2	NUM
ftr-355	609	12	.	.	PUNCT
ftr-355	610	1	offshore	offshore	ADJ
ftr-355	610	2	tax	tax	NOUN
ftr-355	610	3	evasion	evasion	NOUN
ftr-355	610	4	had	have	AUX
ftr-355	610	5	existed	exist	VERB
ftr-355	610	6	in	in	ADP
ftr-355	610	7	the	the	DET
ftr-355	610	8	past	past	NOUN
ftr-355	610	9	,	,	PUNCT
ftr-355	610	10	but	but	CCONJ
ftr-355	610	11	the	the	DET
ftr-355	610	12	technological	technological	ADJ
ftr-355	610	13	advances	advance	NOUN
ftr-355	610	14	of	of	ADP
ftr-355	610	15	the	the	DET
ftr-355	610	16	new	new	ADJ
ftr-355	610	17	millennium	millennium	NOUN
ftr-355	610	18	-	-	PUNCT
ftr-355	610	19	by	by	ADP
ftr-355	610	20	facilitating	facilitate	VERB
ftr-355	610	21	global	global	ADJ
ftr-355	610	22	mobility	mobility	NOUN
ftr-355	610	23	of	of	ADP
ftr-355	610	24	capital	capital	NOUN
ftr-355	610	25	enabled	enable	VERB
ftr-355	610	26	it	it	PRON
ftr-355	610	27	to	to	PART
ftr-355	610	28	run	run	VERB
ftr-355	610	29	rampant	rampant	ADJ
ftr-355	610	30	.	.	PUNCT
ftr-355	611	1	see	see	VERB
ftr-355	611	2	cynthia	cynthia	PROPN
ftr-355	611	3	blum	blum	PROPN
ftr-355	611	4	,	,	PUNCT
ftr-355	611	5	sharing	share	VERB
ftr-355	611	6	bank	bank	NOUN
ftr-355	611	7	deposit	deposit	NOUN
ftr-355	611	8	information	information	NOUN
ftr-355	611	9	with	with	ADP
ftr-355	611	10	other	other	ADJ
ftr-355	611	11	countries	country	NOUN
ftr-355	611	12	:	:	PUNCT
ftr-355	611	13	should	should	AUX
ftr-355	611	14	tax	tax	VERB
ftr-355	611	15	compliance	compliance	NOUN
ftr-355	611	16	or	or	CCONJ
ftr-355	611	17	privacy	privacy	NOUN
ftr-355	611	18	claims	claim	NOUN
ftr-355	611	19	prevail	prevail	VERB
ftr-355	611	20	?	?	PUNCT
ftr-355	611	21	,	,	PUNCT
ftr-355	611	22	6	6	NUM
ftr-355	611	23	fla	fla	NOUN
ftr-355	611	24	.	.	PUNCT
ftr-355	612	1	tax	tax	PROPN
ftr-355	612	2	rev	rev	PROPN
ftr-355	612	3	.	.	PROPN
ftr-355	612	4	579	579	NUM
ftr-355	612	5	,	,	PUNCT
ftr-355	612	6	590	590	NUM
ftr-355	612	7	-	-	SYM
ftr-355	612	8	92	92	NUM
ftr-355	612	9	(	(	PUNCT
ftr-355	612	10	2004	2004	NUM
ftr-355	612	11	)	)	PUNCT
ftr-355	612	12	.	.	PUNCT
ftr-355	613	1	142	142	NUM
ftr-355	613	2	oecd	oecd	ADJ
ftr-355	613	3	,	,	PUNCT
ftr-355	613	4	harmful	harmful	ADJ
ftr-355	613	5	tax	tax	NOUN
ftr-355	613	6	competition	competition	NOUN
ftr-355	613	7	:	:	PUNCT
ftr-355	613	8	an	an	DET
ftr-355	613	9	emerging	emerge	VERB
ftr-355	613	10	global	global	ADJ
ftr-355	613	11	issue	issue	NOUN
ftr-355	613	12	(	(	PUNCT
ftr-355	613	13	1998	1998	NUM
ftr-355	613	14	)	)	PUNCT
ftr-355	613	15	,	,	PUNCT
ftr-355	613	16	available	available	ADJ
ftr-355	613	17	at	at	ADP
ftr-355	613	18	http://www.oecd.org/dataoecd/33/0/1904176.pdf	http://www.oecd.org/dataoecd/33/0/1904176.pdf	NOUN
ftr-355	613	19	.	.	PUNCT
ftr-355	614	1	143	143	NUM
ftr-355	614	2	.	.	PUNCT
ftr-355	615	1	oecd	oecd	PROPN
ftr-355	615	2	,	,	PUNCT
ftr-355	615	3	toward	toward	ADP
ftr-355	615	4	global	global	ADJ
ftr-355	615	5	tax	tax	NOUN
ftr-355	615	6	cooperation	cooperation	NOUN
ftr-355	615	7	:	:	PUNCT
ftr-355	615	8	progress	progress	NOUN
ftr-355	615	9	in	in	ADP
ftr-355	615	10	identifying	identify	VERB
ftr-355	615	11	and	and	CCONJ
ftr-355	615	12	eliminating	eliminate	VERB
ftr-355	615	13	harmful	harmful	ADJ
ftr-355	615	14	tax	tax	NOUN
ftr-355	615	15	practices	practice	NOUN
ftr-355	615	16	(	(	PUNCT
ftr-355	615	17	2000	2000	NUM
ftr-355	615	18	)	)	PUNCT
ftr-355	615	19	;	;	PUNCT
ftr-355	616	1	oecd	oecd	PROPN
ftr-355	616	2	,	,	PUNCT
ftr-355	616	3	improving	improve	VERB
ftr-355	616	4	access	access	NOUN
ftr-355	616	5	to	to	ADP
ftr-355	616	6	bank	bank	NOUN
ftr-355	616	7	for	for	ADP
ftr-355	616	8	information	information	NOUN
ftr-355	616	9	for	for	ADP
ftr-355	616	10	tax	tax	NOUN
ftr-355	616	11	purposes	purpose	NOUN
ftr-355	616	12	(	(	PUNCT
ftr-355	616	13	2000	2000	NUM
ftr-355	616	14	)	)	PUNCT
ftr-355	616	15	;	;	PUNCT
ftr-355	616	16	oecd	oecd	PROPN
ftr-355	616	17	,	,	PUNCT
ftr-355	616	18	the	the	DET
ftr-355	616	19	2001	2001	NUM
ftr-355	616	20	progress	progress	NOUN
ftr-355	616	21	report	report	NOUN
ftr-355	616	22	by	by	ADP
ftr-355	616	23	the	the	DET
ftr-355	616	24	oecd	oecd	PROPN
ftr-355	616	25	's	's	PART
ftr-355	616	26	project	project	NOUN
ftr-355	616	27	on	on	ADP
ftr-355	616	28	harmful	harmful	ADJ
ftr-355	616	29	tax	tax	NOUN
ftr-355	616	30	practices	practice	NOUN
ftr-355	616	31	(	(	PUNCT
ftr-355	616	32	2001	2001	NUM
ftr-355	616	33	)	)	PUNCT
ftr-355	616	34	;	;	PUNCT
ftr-355	616	35	oecd	oecd	PROPN
ftr-355	616	36	,	,	PUNCT
ftr-355	616	37	improving	improve	VERB
ftr-355	616	38	access	access	NOUN
ftr-355	616	39	to	to	ADP
ftr-355	616	40	bank	bank	NOUN
ftr-355	616	41	information	information	NOUN
ftr-355	616	42	for	for	ADP
ftr-355	616	43	tax	tax	NOUN
ftr-355	616	44	purposes	purpose	NOUN
ftr-355	616	45	the	the	DET
ftr-355	616	46	2003	2003	NUM
ftr-355	616	47	progress	progress	NOUN
ftr-355	616	48	report	report	NOUN
ftr-355	616	49	(	(	PUNCT
ftr-355	616	50	2003	2003	NUM
ftr-355	616	51	)	)	PUNCT
ftr-355	616	52	;	;	PUNCT
ftr-355	616	53	oecd	oecd	PROPN
ftr-355	616	54	centre	centre	PROPN
ftr-355	616	55	for	for	ADP
ftr-355	616	56	tax	tax	NOUN
ftr-355	616	57	policy	policy	NOUN
ftr-355	616	58	and	and	CCONJ
ftr-355	616	59	administration	administration	NOUN
ftr-355	616	60	,	,	PUNCT
ftr-355	616	61	the	the	DET
ftr-355	616	62	oecd	oecd	PROPN
ftr-355	616	63	's	's	PART
ftr-355	616	64	project	project	NOUN
ftr-355	616	65	on	on	ADP
ftr-355	616	66	harmful	harmful	ADJ
ftr-355	616	67	tax	tax	NOUN
ftr-355	616	68	practices	practice	NOUN
ftr-355	616	69	:	:	PUNCT
ftr-355	616	70	the	the	DET
ftr-355	616	71	2004	2004	NUM
ftr-355	616	72	progress	progress	NOUN
ftr-355	616	73	report	report	NOUN
ftr-355	616	74	;	;	PUNCT
ftr-355	616	75	oecd	oecd	PROPN
ftr-355	616	76	centre	centre	PROPN
ftr-355	616	77	for	for	ADP
ftr-355	616	78	tax	tax	NOUN
ftr-355	616	79	policy	policy	NOUN
ftr-355	616	80	and	and	CCONJ
ftr-355	616	81	administration	administration	NOUN
ftr-355	616	82	,	,	PUNCT
ftr-355	616	83	overview	overview	NOUN
ftr-355	616	84	of	of	ADP
ftr-355	616	85	the	the	DET
ftr-355	616	86	oecd	oecd	PROPN
ftr-355	616	87	's	's	PART
ftr-355	616	88	work	work	NOUN
ftr-355	616	89	on	on	ADP
ftr-355	616	90	countering	counter	VERB
ftr-355	616	91	international	international	ADJ
ftr-355	616	92	tax	tax	NOUN
ftr-355	616	93	evasion	evasion	NOUN
ftr-355	616	94	(	(	PUNCT
ftr-355	616	95	2009	2009	NUM
ftr-355	616	96	)	)	PUNCT
ftr-355	616	97	.	.	PUNCT
ftr-355	617	1	the	the	DET
ftr-355	617	2	oecd	oecd	PROPN
ftr-355	617	3	's	's	PART
ftr-355	617	4	initiatives	initiative	NOUN
ftr-355	617	5	have	have	AUX
ftr-355	617	6	received	receive	VERB
ftr-355	617	7	mixed	mixed	ADJ
ftr-355	617	8	reviews	review	NOUN
ftr-355	617	9	.	.	PUNCT
ftr-355	618	1	see	see	VERB
ftr-355	618	2	,	,	PUNCT
ftr-355	618	3	e.g.	e.g.	ADV
ftr-355	618	4	,	,	PUNCT
ftr-355	618	5	avi	avi	NOUN
ftr-355	618	6	-	-	PUNCT
ftr-355	618	7	yonah	yonah	ADJ
ftr-355	618	8	,	,	PUNCT
ftr-355	618	9	supra	supra	ADJ
ftr-355	618	10	note	note	NOUN
ftr-355	618	11	139	139	NUM
ftr-355	618	12	;	;	PUNCT
ftr-355	618	13	karen	karen	PROPN
ftr-355	618	14	b.	b.	PROPN
ftr-355	618	15	brown	brown	PROPN
ftr-355	618	16	,	,	PUNCT
ftr-355	618	17	harmful	harmful	ADJ
ftr-355	618	18	tax	tax	NOUN
ftr-355	618	19	competition	competition	NOUN
ftr-355	618	20	:	:	PUNCT
ftr-355	618	21	the	the	DET
ftr-355	618	22	oecd	oecd	PROPN
ftr-355	618	23	view	view	NOUN
ftr-355	618	24	,	,	PUNCT
ftr-355	618	25	32	32	NUM
ftr-355	618	26	gw	gw	PROPN
ftr-355	618	27	j.	j.	PROPN
ftr-355	618	28	int'l	int'l	PROPN
ftr-355	618	29	l.	l.	PROPN
ftr-355	618	30	&	&	CCONJ
ftr-355	618	31	econ	econ	PROPN
ftr-355	618	32	.	.	PUNCT
ftr-355	619	1	311	311	NUM
ftr-355	619	2	(	(	PUNCT
ftr-355	619	3	1999	1999	NUM
ftr-355	619	4	)	)	PUNCT
ftr-355	619	5	;	;	PUNCT
ftr-355	620	1	steven	steven	PROPN
ftr-355	620	2	a.	a.	PROPN
ftr-355	620	3	dean	dean	PROPN
ftr-355	620	4	,	,	PUNCT
ftr-355	620	5	philosopher	philosopher	NOUN
ftr-355	620	6	kings	king	NOUN
ftr-355	620	7	and	and	CCONJ
ftr-355	620	8	340	340	NUM
ftr-355	620	9	[	[	X
ftr-355	620	10	vol	vol	NOUN
ftr-355	620	11	.	.	PUNCT
ftr-355	620	12	10:3	10:3	NUM
ftr-355	620	13	2010	2010	NUM
ftr-355	620	14	]	]	PUNCT
ftr-355	620	15	investment	investment	NOUN
ftr-355	620	16	income	income	NOUN
ftr-355	620	17	withholding	withhold	VERB
ftr-355	620	18	in	in	ADP
ftr-355	620	19	the	the	DET
ftr-355	620	20	united	united	PROPN
ftr-355	620	21	states	states	PROPN
ftr-355	620	22	and	and	CCONJ
ftr-355	620	23	germany	germany	PROPN
ftr-355	620	24	341	341	NUM
ftr-355	620	25	(	(	PUNCT
ftr-355	620	26	the	the	DET
ftr-355	620	27	"	"	PUNCT
ftr-355	620	28	eu	eu	NOUN
ftr-355	620	29	"	"	PUNCT
ftr-355	620	30	)	)	PUNCT
ftr-355	620	31	adopted	adopt	VERB
ftr-355	620	32	the	the	DET
ftr-355	620	33	eu	eu	PROPN
ftr-355	620	34	savings	saving	NOUN
ftr-355	620	35	directive	directive	NOUN
ftr-355	620	36	,	,	PUNCT
ftr-355	620	37	under	under	ADP
ftr-355	620	38	which	which	PRON
ftr-355	620	39	interest	interest	NOUN
ftr-355	620	40	paid	pay	VERB
ftr-355	620	41	within	within	ADP
ftr-355	620	42	the	the	DET
ftr-355	620	43	eu	eu	PROPN
ftr-355	620	44	to	to	ADP
ftr-355	620	45	individual	individual	NOUN
ftr-355	620	46	residing	reside	VERB
ftr-355	620	47	in	in	ADP
ftr-355	620	48	the	the	DET
ftr-355	620	49	eu	eu	PROPN
ftr-355	620	50	is	be	AUX
ftr-355	620	51	subject	subject	ADJ
ftr-355	620	52	either	either	ADV
ftr-355	620	53	to	to	ADP
ftr-355	620	54	information	information	NOUN
ftr-355	620	55	exchange	exchange	NOUN
ftr-355	620	56	or	or	CCONJ
ftr-355	620	57	withholding	withhold	VERB
ftr-355	620	58	by	by	ADP
ftr-355	620	59	the	the	DET
ftr-355	620	60	source	source	NOUN
ftr-355	620	61	country.1	country.1	NOUN
ftr-355	620	62	"	"	PUNCT
ftr-355	620	63	several	several	ADJ
ftr-355	620	64	other	other	ADJ
ftr-355	620	65	information	information	NOUN
ftr-355	620	66	sharing	sharing	NOUN
ftr-355	620	67	and	and	CCONJ
ftr-355	620	68	enforcement	enforcement	NOUN
ftr-355	620	69	initiatives	initiative	NOUN
ftr-355	620	70	were	be	AUX
ftr-355	620	71	also	also	ADV
ftr-355	620	72	undertaken	undertake	VERB
ftr-355	620	73	around	around	ADP
ftr-355	620	74	the	the	DET
ftr-355	620	75	same	same	ADJ
ftr-355	620	76	time.145	time.145	NOUN
ftr-355	620	77	the	the	DET
ftr-355	620	78	events	event	NOUN
ftr-355	620	79	of	of	ADP
ftr-355	620	80	liechtenstein	liechtenstein	PROPN
ftr-355	620	81	have	have	VERB
ftr-355	620	82	yet	yet	ADV
ftr-355	620	83	to	to	PART
ftr-355	620	84	play	play	VERB
ftr-355	620	85	out	out	ADP
ftr-355	620	86	in	in	ADP
ftr-355	620	87	their	their	PRON
ftr-355	620	88	entirety	entirety	NOUN
ftr-355	620	89	,	,	PUNCT
ftr-355	620	90	but	but	CCONJ
ftr-355	620	91	they	they	PRON
ftr-355	620	92	have	have	AUX
ftr-355	620	93	already	already	ADV
ftr-355	620	94	prompted	prompt	VERB
ftr-355	620	95	further	further	ADJ
ftr-355	620	96	progress	progress	NOUN
ftr-355	620	97	in	in	ADP
ftr-355	620	98	international	international	ADJ
ftr-355	620	99	cooperation	cooperation	NOUN
ftr-355	620	100	,	,	PUNCT
ftr-355	620	101	mostly	mostly	ADV
ftr-355	620	102	in	in	ADP
ftr-355	620	103	the	the	DET
ftr-355	620	104	form	form	NOUN
ftr-355	620	105	of	of	ADP
ftr-355	620	106	increased	increase	VERB
ftr-355	620	107	information	information	NOUN
ftr-355	620	108	exchange.146	exchange.146	NOUN
ftr-355	620	109	while	while	SCONJ
ftr-355	620	110	some	some	DET
ftr-355	620	111	commentators	commentator	NOUN
ftr-355	620	112	are	be	AUX
ftr-355	620	113	skeptical	skeptical	ADJ
ftr-355	620	114	about	about	ADP
ftr-355	620	115	whether	whether	SCONJ
ftr-355	620	116	these	these	DET
ftr-355	620	117	efforts	effort	NOUN
ftr-355	620	118	will	will	AUX
ftr-355	620	119	deter	deter	VERB
ftr-355	620	120	evasion	evasion	NOUN
ftr-355	620	121	in	in	ADP
ftr-355	620	122	the	the	DET
ftr-355	620	123	long	long	ADJ
ftr-355	620	124	run,14	run,14	NOUN
ftr-355	620	125	7	7	NUM
ftr-355	620	126	others	other	NOUN
ftr-355	620	127	are	be	AUX
ftr-355	620	128	more	more	ADV
ftr-355	620	129	sanguine	sanguine	ADJ
ftr-355	620	130	.	.	PUNCT
ftr-355	621	1	14	14	NUM
ftr-355	621	2	8	8	NUM
ftr-355	621	3	the	the	DET
ftr-355	621	4	ultimate	ultimate	ADJ
ftr-355	621	5	lesson	lesson	NOUN
ftr-355	621	6	from	from	ADP
ftr-355	621	7	the	the	DET
ftr-355	621	8	german	german	ADJ
ftr-355	621	9	experience	experience	NOUN
ftr-355	621	10	may	may	AUX
ftr-355	621	11	be	be	AUX
ftr-355	621	12	that	that	DET
ftr-355	621	13	part	part	NOUN
ftr-355	621	14	of	of	ADP
ftr-355	621	15	the	the	DET
ftr-355	621	16	solution	solution	NOUN
ftr-355	621	17	to	to	ADP
ftr-355	621	18	the	the	DET
ftr-355	621	19	international	international	ADJ
ftr-355	621	20	tax	tax	NOUN
ftr-355	621	21	evasion	evasion	NOUN
ftr-355	621	22	problem	problem	NOUN
ftr-355	621	23	lies	lie	VERB
ftr-355	621	24	at	at	ADP
ftr-355	621	25	home	home	NOUN
ftr-355	621	26	that	that	SCONJ
ftr-355	621	27	a	a	DET
ftr-355	621	28	country	country	NOUN
ftr-355	621	29	must	must	AUX
ftr-355	621	30	make	make	VERB
ftr-355	621	31	a	a	DET
ftr-355	621	32	serious	serious	ADJ
ftr-355	621	33	commitment	commitment	NOUN
ftr-355	621	34	to	to	PART
ftr-355	621	35	collect	collect	VERB
ftr-355	621	36	taxes	taxis	NOUN
ftr-355	621	37	from	from	ADP
ftr-355	621	38	its	its	PRON
ftr-355	621	39	own	own	ADJ
ftr-355	621	40	residents	resident	NOUN
ftr-355	621	41	in	in	ADP
ftr-355	621	42	order	order	NOUN
ftr-355	621	43	to	to	PART
ftr-355	621	44	elicit	elicit	VERB
ftr-355	621	45	cooperation	cooperation	NOUN
ftr-355	621	46	from	from	ADP
ftr-355	621	47	other	other	ADJ
ftr-355	621	48	countries	country	NOUN
ftr-355	621	49	.	.	PUNCT
ftr-355	622	1	by	by	ADP
ftr-355	622	2	adopting	adopt	VERB
ftr-355	622	3	withholding	withhold	VERB
ftr-355	622	4	on	on	ADP
ftr-355	622	5	domestic	domestic	ADJ
ftr-355	622	6	investment	investment	NOUN
ftr-355	622	7	income	income	NOUN
ftr-355	622	8	,	,	PUNCT
ftr-355	622	9	the	the	DET
ftr-355	622	10	united	united	PROPN
ftr-355	622	11	states	states	PROPN
ftr-355	622	12	could	could	AUX
ftr-355	622	13	make	make	VERB
ftr-355	622	14	just	just	ADV
ftr-355	622	15	such	such	DET
ftr-355	622	16	a	a	DET
ftr-355	622	17	commitment	commitment	NOUN
ftr-355	622	18	.	.	PUNCT
ftr-355	623	1	international	international	ADJ
ftr-355	623	2	tax	tax	NOUN
ftr-355	623	3	:	:	PUNCT
ftr-355	623	4	a	a	DET
ftr-355	623	5	new	new	ADJ
ftr-355	623	6	approach	approach	NOUN
ftr-355	623	7	to	to	ADP
ftr-355	623	8	tax	tax	NOUN
ftr-355	623	9	havens	haven	NOUN
ftr-355	623	10	,	,	PUNCT
ftr-355	623	11	tax	tax	NOUN
ftr-355	623	12	flight	flight	NOUN
ftr-355	623	13	,	,	PUNCT
ftr-355	623	14	and	and	CCONJ
ftr-355	623	15	international	international	ADJ
ftr-355	623	16	tax	tax	NOUN
ftr-355	623	17	cooperation	cooperation	NOUN
ftr-355	623	18	,	,	PUNCT
ftr-355	623	19	58	58	NUM
ftr-355	623	20	hastings	hastings	PROPN
ftr-355	623	21	l.j	l.j	PROPN
ftr-355	623	22	.	.	PROPN
ftr-355	623	23	911	911	NUM
ftr-355	623	24	(	(	PUNCT
ftr-355	623	25	2007	2007	NUM
ftr-355	623	26	)	)	PUNCT
ftr-355	623	27	;	;	PUNCT
ftr-355	623	28	j.c	j.c	PROPN
ftr-355	623	29	.	.	PROPN
ftr-355	623	30	sharman	sharman	PROPN
ftr-355	623	31	,	,	PUNCT
ftr-355	623	32	havens	haven	NOUN
ftr-355	623	33	in	in	ADP
ftr-355	623	34	a	a	DET
ftr-355	623	35	storm	storm	NOUN
ftr-355	623	36	:	:	PUNCT
ftr-355	623	37	the	the	DET
ftr-355	623	38	struggle	struggle	NOUN
ftr-355	623	39	for	for	ADP
ftr-355	623	40	global	global	ADJ
ftr-355	623	41	tax	tax	NOUN
ftr-355	623	42	regulation	regulation	NOUN
ftr-355	623	43	(	(	PUNCT
ftr-355	623	44	2006	2006	NUM
ftr-355	623	45	)	)	PUNCT
ftr-355	623	46	.	.	PUNCT
ftr-355	624	1	144	144	NUM
ftr-355	624	2	.	.	PUNCT
ftr-355	625	1	council	council	NOUN
ftr-355	625	2	directive	directive	NOUN
ftr-355	625	3	2003/48	2003/48	NUM
ftr-355	625	4	/	/	SYM
ftr-355	625	5	ec	ec	PROPN
ftr-355	625	6	of	of	ADP
ftr-355	625	7	june	june	PROPN
ftr-355	625	8	3	3	NUM
ftr-355	625	9	,	,	PUNCT
ftr-355	625	10	2003	2003	NUM
ftr-355	625	11	.	.	PUNCT
ftr-355	626	1	145	145	NUM
ftr-355	626	2	.	.	PUNCT
ftr-355	627	1	see	see	VERB
ftr-355	627	2	blum	blum	PROPN
ftr-355	627	3	,	,	PUNCT
ftr-355	627	4	supra	supra	PROPN
ftr-355	627	5	note	note	NOUN
ftr-355	627	6	141	141	NUM
ftr-355	627	7	,	,	PUNCT
ftr-355	627	8	at	at	ADP
ftr-355	627	9	597	597	NUM
ftr-355	627	10	-	-	SYM
ftr-355	627	11	603	603	NUM
ftr-355	627	12	;	;	PUNCT
ftr-355	627	13	reuven	reuven	PROPN
ftr-355	627	14	s.	s.	PROPN
ftr-355	627	15	avi	avi	PROPN
ftr-355	627	16	-	-	PUNCT
ftr-355	627	17	yonah	yonah	PROPN
ftr-355	627	18	,	,	PUNCT
ftr-355	627	19	the	the	DET
ftr-355	627	20	oecd	oecd	PROPN
ftr-355	627	21	harmful	harmful	ADJ
ftr-355	627	22	tax	tax	NOUN
ftr-355	627	23	competition	competition	NOUN
ftr-355	627	24	report	report	NOUN
ftr-355	627	25	:	:	PUNCT
ftr-355	627	26	a	a	DET
ftr-355	627	27	retrospective	retrospective	NOUN
ftr-355	627	28	after	after	ADP
ftr-355	627	29	a	a	DET
ftr-355	627	30	decade	decade	NOUN
ftr-355	627	31	,	,	PUNCT
ftr-355	627	32	34	34	NUM
ftr-355	627	33	brooklyn	brooklyn	PROPN
ftr-355	627	34	j.	j.	PROPN
ftr-355	627	35	int'l	int'l	PROPN
ftr-355	627	36	law	law	NOUN
ftr-355	627	37	783	783	NUM
ftr-355	627	38	,	,	PUNCT
ftr-355	627	39	784	784	NUM
ftr-355	627	40	-	-	SYM
ftr-355	627	41	87	87	NUM
ftr-355	627	42	(	(	PUNCT
ftr-355	627	43	2009	2009	NUM
ftr-355	627	44	)	)	PUNCT
ftr-355	627	45	.	.	PUNCT
ftr-355	628	1	146	146	NUM
ftr-355	628	2	.	.	PUNCT
ftr-355	629	1	see	see	VERB
ftr-355	629	2	david	david	PROPN
ftr-355	629	3	jolly	jolly	PROPN
ftr-355	629	4	,	,	PUNCT
ftr-355	629	5	2	2	NUM
ftr-355	629	6	nations	nation	NOUN
ftr-355	629	7	agree	agree	VERB
ftr-355	629	8	to	to	PART
ftr-355	629	9	ease	ease	VERB
ftr-355	629	10	bank	bank	NOUN
ftr-355	629	11	secrecy	secrecy	NOUN
ftr-355	629	12	rules	rule	NOUN
ftr-355	629	13	,	,	PUNCT
ftr-355	629	14	n.y	n.y	PROPN
ftr-355	629	15	.	.	PROPN
ftr-355	629	16	times	times	PROPN
ftr-355	629	17	,	,	PUNCT
ftr-355	629	18	mar	mar	PROPN
ftr-355	629	19	.	.	PROPN
ftr-355	629	20	13	13	NUM
ftr-355	629	21	,	,	PUNCT
ftr-355	629	22	2009	2009	NUM
ftr-355	629	23	(	(	PUNCT
ftr-355	629	24	andorra	andorra	PROPN
ftr-355	629	25	and	and	CCONJ
ftr-355	629	26	liechtenstein	liechtenstein	PROPN
ftr-355	629	27	agree	agree	VERB
ftr-355	629	28	to	to	PART
ftr-355	629	29	loosen	loosen	VERB
ftr-355	629	30	bank	bank	NOUN
ftr-355	629	31	secrecy	secrecy	NOUN
ftr-355	629	32	rules	rule	NOUN
ftr-355	629	33	)	)	PUNCT
ftr-355	629	34	;	;	PUNCT
ftr-355	629	35	graham	graham	PROPN
ftr-355	629	36	bowley	bowley	PROPN
ftr-355	629	37	,	,	PUNCT
ftr-355	629	38	a	a	DET
ftr-355	629	39	privileged	privileged	ADJ
ftr-355	629	40	world	world	NOUN
ftr-355	629	41	begins	begin	VERB
ftr-355	629	42	to	to	PART
ftr-355	629	43	give	give	VERB
ftr-355	629	44	up	up	ADP
ftr-355	629	45	its	its	PRON
ftr-355	629	46	secrets	secret	NOUN
ftr-355	629	47	,	,	PUNCT
ftr-355	629	48	n.y	n.y	PROPN
ftr-355	629	49	.	.	PROPN
ftr-355	629	50	times	times	PROPN
ftr-355	629	51	,	,	PUNCT
ftr-355	629	52	aug	aug	PROPN
ftr-355	629	53	.	.	PROPN
ftr-355	629	54	23	23	NUM
ftr-355	629	55	,	,	PUNCT
ftr-355	629	56	2009	2009	NUM
ftr-355	629	57	;	;	PUNCT
ftr-355	629	58	charles	charles	PROPN
ftr-355	629	59	gnaedinger	gnaedinger	NOUN
ftr-355	629	60	,	,	PUNCT
ftr-355	629	61	oecd	oecd	PROPN
ftr-355	629	62	empties	empty	NOUN
ftr-355	629	63	blacklist	blacklist	NOUN
ftr-355	629	64	,	,	PUNCT
ftr-355	629	65	42	42	NUM
ftr-355	629	66	countries	country	NOUN
ftr-355	629	67	remain	remain	VERB
ftr-355	629	68	on	on	ADP
ftr-355	629	69	gray	gray	ADJ
ftr-355	629	70	list	list	NOUN
ftr-355	629	71	,	,	PUNCT
ftr-355	629	72	54	54	NUM
ftr-355	629	73	tax	tax	NOUN
ftr-355	629	74	notes	note	NOUN
ftr-355	629	75	int'l	int'l	ADP
ftr-355	629	76	803	803	NUM
ftr-355	629	77	(	(	PUNCT
ftr-355	629	78	june	june	PROPN
ftr-355	629	79	8	8	NUM
ftr-355	629	80	,	,	PUNCT
ftr-355	629	81	2009	2009	NUM
ftr-355	629	82	)	)	PUNCT
ftr-355	629	83	(	(	PUNCT
ftr-355	629	84	andorra	andorra	PROPN
ftr-355	629	85	,	,	PUNCT
ftr-355	629	86	liechtenstein	liechtenstein	PROPN
ftr-355	629	87	,	,	PUNCT
ftr-355	629	88	monaco	monaco	PROPN
ftr-355	629	89	removed	remove	VERB
ftr-355	629	90	from	from	ADP
ftr-355	629	91	list	list	NOUN
ftr-355	629	92	of	of	ADP
ftr-355	629	93	uncooperative	uncooperative	ADJ
ftr-355	629	94	tax	tax	NOUN
ftr-355	629	95	havens	haven	NOUN
ftr-355	629	96	)	)	PUNCT
ftr-355	629	97	;	;	PUNCT
ftr-355	629	98	financial	financial	ADJ
ftr-355	629	99	secrecy	secrecy	NOUN
ftr-355	629	100	jurisdictions	jurisdiction	NOUN
ftr-355	629	101	pledge	pledge	VERB
ftr-355	629	102	tax	tax	NOUN
ftr-355	629	103	cooperation	cooperation	NOUN
ftr-355	629	104	,	,	PUNCT
ftr-355	629	105	2009	2009	NUM
ftr-355	629	106	worldwide	worldwide	ADJ
ftr-355	629	107	tax	tax	NOUN
ftr-355	629	108	daily	daily	ADJ
ftr-355	629	109	48	48	NUM
ftr-355	629	110	-	-	SYM
ftr-355	629	111	1	1	NUM
ftr-355	629	112	(	(	PUNCT
ftr-355	629	113	mar	mar	PROPN
ftr-355	629	114	.	.	PROPN
ftr-355	629	115	16	16	NUM
ftr-355	629	116	,	,	PUNCT
ftr-355	629	117	2009	2009	NUM
ftr-355	629	118	)	)	PUNCT
ftr-355	629	119	(	(	PUNCT
ftr-355	629	120	jurisdictions	jurisdiction	NOUN
ftr-355	629	121	including	include	VERB
ftr-355	629	122	switzerland	switzerland	PROPN
ftr-355	629	123	,	,	PUNCT
ftr-355	629	124	luxembourg	luxembourg	PROPN
ftr-355	629	125	,	,	PUNCT
ftr-355	629	126	belgium	belgium	PROPN
ftr-355	629	127	,	,	PUNCT
ftr-355	629	128	andorra	andorra	PROPN
ftr-355	629	129	and	and	CCONJ
ftr-355	629	130	austria	austria	PROPN
ftr-355	629	131	pledge	pledge	VERB
ftr-355	629	132	to	to	PART
ftr-355	629	133	share	share	VERB
ftr-355	629	134	information	information	NOUN
ftr-355	629	135	with	with	ADP
ftr-355	629	136	foreign	foreign	ADJ
ftr-355	629	137	tax	tax	NOUN
ftr-355	629	138	authorities	authority	NOUN
ftr-355	629	139	)	)	PUNCT
ftr-355	629	140	.	.	PUNCT
ftr-355	630	1	147	147	NUM
ftr-355	630	2	.	.	PUNCT
ftr-355	631	1	see	see	VERB
ftr-355	631	2	lee	lee	PROPN
ftr-355	631	3	a.	a.	PROPN
ftr-355	631	4	sheppard	sheppard	PROPN
ftr-355	631	5	,	,	PUNCT
ftr-355	631	6	do	do	AUX
ftr-355	631	7	n't	not	PART
ftr-355	631	8	ask	ask	VERB
ftr-355	631	9	do	do	AUX
ftr-355	631	10	n't	not	PART
ftr-355	631	11	tell	tell	VERB
ftr-355	631	12	part	part	NOUN
ftr-355	631	13	4	4	NUM
ftr-355	631	14	:	:	PUNCT
ftr-355	631	15	ineffectual	ineffectual	ADJ
ftr-355	631	16	information	information	NOUN
ftr-355	631	17	sharing	sharing	NOUN
ftr-355	631	18	,	,	PUNCT
ftr-355	631	19	53	53	NUM
ftr-355	631	20	tax	tax	NOUN
ftr-355	631	21	notes	note	NOUN
ftr-355	631	22	int'l	int'l	ADP
ftr-355	631	23	1139	1139	NUM
ftr-355	631	24	(	(	PUNCT
ftr-355	631	25	mar	mar	PROPN
ftr-355	631	26	.	.	PROPN
ftr-355	631	27	30	30	NUM
ftr-355	631	28	,	,	PUNCT
ftr-355	631	29	2009	2009	NUM
ftr-355	631	30	)	)	PUNCT
ftr-355	631	31	.	.	PUNCT
ftr-355	632	1	148	148	NUM
ftr-355	632	2	.	.	PUNCT
ftr-355	633	1	see	see	VERB
ftr-355	633	2	avi	avi	NOUN
ftr-355	633	3	-	-	PUNCT
ftr-355	633	4	yonah	yonah	ADJ
ftr-355	633	5	,	,	PUNCT
ftr-355	633	6	supra	supra	PROPN
ftr-355	633	7	note	note	NOUN
ftr-355	633	8	145	145	NUM
ftr-355	633	9	,	,	PUNCT
ftr-355	633	10	at	at	ADP
ftr-355	633	11	783	783	NUM
ftr-355	633	12	(	(	PUNCT
ftr-355	633	13	oecd	oecd	PROPN
ftr-355	633	14	effort	effort	NOUN
ftr-355	633	15	against	against	ADP
ftr-355	633	16	tax	tax	NOUN
ftr-355	633	17	havens	haven	NOUN
ftr-355	633	18	"	"	PUNCT
ftr-355	633	19	a	a	DET
ftr-355	633	20	success	success	NOUN
ftr-355	633	21	"	"	PUNCT
ftr-355	633	22	)	)	PUNCT
ftr-355	633	23	.	.	PUNCT