id	sid	tid	token	lemma	pos
ftr-356	1	1	microsoft	microsoft	PROPN
ftr-356	1	2	word	word	NOUN
ftr-356	1	3	1st	1st	PROPN
ftr-356	1	4	5	5	NUM
ftr-356	1	5	pages.doc	pages.doc	X
ftr-356	1	6	florida	florida	PROPN
ftr-356	1	7	tax	tax	NOUN
ftr-356	1	8	review	review	NOUN
ftr-356	1	9	volume	volume	NOUN
ftr-356	1	10	10	10	NUM
ftr-356	1	11	2010	2010	NUM
ftr-356	1	12	number	number	NOUN
ftr-356	1	13	4	4	NUM
ftr-356	1	14	411	411	NUM
ftr-356	1	15	the	the	DET
ftr-356	1	16	coming	come	VERB
ftr-356	1	17	(	(	PUNCT
ftr-356	1	18	?	?	PUNCT
ftr-356	1	19	)	)	PUNCT
ftr-356	1	20	inflation	inflation	NOUN
ftr-356	1	21	and	and	CCONJ
ftr-356	1	22	the	the	DET
ftr-356	1	23	income	income	NOUN
ftr-356	1	24	tax	tax	NOUN
ftr-356	1	25	:	:	PUNCT
ftr-356	1	26	lessons	lesson	NOUN
ftr-356	1	27	from	from	ADP
ftr-356	1	28	the	the	DET
ftr-356	1	29	past	past	NOUN
ftr-356	1	30	,	,	PUNCT
ftr-356	1	31	lessons	lesson	NOUN
ftr-356	1	32	for	for	ADP
ftr-356	1	33	the	the	DET
ftr-356	1	34	future	future	NOUN
ftr-356	1	35	by	by	ADP
ftr-356	1	36	david	david	PROPN
ftr-356	1	37	gliksberg	gliksberg	PROPN
ftr-356	1	38	*	*	PROPN
ftr-356	1	39	abstract	abstract	ADJ
ftr-356	1	40	the	the	DET
ftr-356	1	41	concerns	concern	NOUN
ftr-356	1	42	about	about	ADP
ftr-356	1	43	inflation	inflation	NOUN
ftr-356	1	44	as	as	ADP
ftr-356	1	45	a	a	DET
ftr-356	1	46	result	result	NOUN
ftr-356	1	47	of	of	ADP
ftr-356	1	48	the	the	DET
ftr-356	1	49	current	current	ADJ
ftr-356	1	50	financial	financial	ADJ
ftr-356	1	51	crisis	crisis	NOUN
ftr-356	1	52	and	and	CCONJ
ftr-356	1	53	the	the	DET
ftr-356	1	54	u.s	u.s	PROPN
ftr-356	1	55	.	.	PROPN
ftr-356	1	56	budget	budget	NOUN
ftr-356	1	57	deficit	deficit	NOUN
ftr-356	1	58	challenge	challenge	VERB
ftr-356	1	59	the	the	DET
ftr-356	1	60	social	social	ADJ
ftr-356	1	61	order	order	NOUN
ftr-356	1	62	,	,	PUNCT
ftr-356	1	63	including	include	VERB
ftr-356	1	64	taxation	taxation	NOUN
ftr-356	1	65	.	.	PUNCT
ftr-356	2	1	based	base	VERB
ftr-356	2	2	on	on	ADP
ftr-356	2	3	the	the	DET
ftr-356	2	4	historical	historical	ADJ
ftr-356	2	5	u.s	u.s	PROPN
ftr-356	2	6	.	.	PROPN
ftr-356	2	7	experience	experience	NOUN
ftr-356	2	8	and	and	CCONJ
ftr-356	2	9	discourse	discourse	NOUN
ftr-356	2	10	on	on	ADP
ftr-356	2	11	this	this	DET
ftr-356	2	12	issue	issue	NOUN
ftr-356	2	13	,	,	PUNCT
ftr-356	2	14	the	the	DET
ftr-356	2	15	article	article	NOUN
ftr-356	2	16	focuses	focus	VERB
ftr-356	2	17	on	on	ADP
ftr-356	2	18	the	the	DET
ftr-356	2	19	relationships	relationship	NOUN
ftr-356	2	20	between	between	ADP
ftr-356	2	21	adjusting	adjust	VERB
ftr-356	2	22	the	the	DET
ftr-356	2	23	tax	tax	NOUN
ftr-356	2	24	system	system	NOUN
ftr-356	2	25	for	for	ADP
ftr-356	2	26	inflation	inflation	NOUN
ftr-356	2	27	and	and	CCONJ
ftr-356	2	28	the	the	DET
ftr-356	2	29	general	general	ADJ
ftr-356	2	30	attitude	attitude	NOUN
ftr-356	2	31	towards	towards	ADP
ftr-356	2	32	adjustment	adjustment	NOUN
ftr-356	2	33	for	for	ADP
ftr-356	2	34	inflation	inflation	NOUN
ftr-356	2	35	in	in	ADP
ftr-356	2	36	the	the	DET
ftr-356	2	37	social	social	ADJ
ftr-356	2	38	order	order	NOUN
ftr-356	2	39	.	.	PUNCT
ftr-356	3	1	the	the	DET
ftr-356	3	2	article	article	NOUN
ftr-356	3	3	offers	offer	VERB
ftr-356	3	4	a	a	DET
ftr-356	3	5	new	new	ADJ
ftr-356	3	6	insight	insight	NOUN
ftr-356	3	7	which	which	PRON
ftr-356	3	8	is	be	AUX
ftr-356	3	9	very	very	ADV
ftr-356	3	10	different	different	ADJ
ftr-356	3	11	from	from	ADP
ftr-356	3	12	the	the	DET
ftr-356	3	13	current	current	ADJ
ftr-356	3	14	research	research	NOUN
ftr-356	3	15	.	.	PUNCT
ftr-356	4	1	the	the	DET
ftr-356	4	2	nominalism	nominalism	NOUN
ftr-356	4	3	/	/	SYM
ftr-356	4	4	adjustism	adjustism	NOUN
ftr-356	4	5	culture	culture	NOUN
ftr-356	4	6	that	that	PRON
ftr-356	4	7	dominates	dominate	VERB
ftr-356	4	8	the	the	DET
ftr-356	4	9	social	social	ADJ
ftr-356	4	10	order	order	NOUN
ftr-356	4	11	is	be	AUX
ftr-356	4	12	placed	place	VERB
ftr-356	4	13	at	at	ADP
ftr-356	4	14	the	the	DET
ftr-356	4	15	center	center	NOUN
ftr-356	4	16	of	of	ADP
ftr-356	4	17	the	the	DET
ftr-356	4	18	analysis	analysis	NOUN
ftr-356	4	19	.	.	PUNCT
ftr-356	5	1	there	there	PRON
ftr-356	5	2	is	be	VERB
ftr-356	5	3	“	"	PUNCT
ftr-356	5	4	equilibrium	equilibrium	NOUN
ftr-356	5	5	”	"	PUNCT
ftr-356	5	6	between	between	ADP
ftr-356	5	7	the	the	DET
ftr-356	5	8	scope	scope	NOUN
ftr-356	5	9	of	of	ADP
ftr-356	5	10	adjustment	adjustment	NOUN
ftr-356	5	11	in	in	ADP
ftr-356	5	12	the	the	DET
ftr-356	5	13	social	social	ADJ
ftr-356	5	14	order	order	NOUN
ftr-356	5	15	and	and	CCONJ
ftr-356	5	16	in	in	ADP
ftr-356	5	17	the	the	DET
ftr-356	5	18	tax	tax	NOUN
ftr-356	5	19	regime	regime	NOUN
ftr-356	5	20	.	.	PUNCT
ftr-356	6	1	advancing	advance	VERB
ftr-356	6	2	adjustment	adjustment	NOUN
ftr-356	6	3	of	of	ADP
ftr-356	6	4	the	the	DET
ftr-356	6	5	tax	tax	NOUN
ftr-356	6	6	regime	regime	NOUN
ftr-356	6	7	requires	require	VERB
ftr-356	6	8	that	that	SCONJ
ftr-356	6	9	it	it	PRON
ftr-356	6	10	also	also	ADV
ftr-356	6	11	be	be	AUX
ftr-356	6	12	promoted	promote	VERB
ftr-356	6	13	in	in	ADP
ftr-356	6	14	the	the	DET
ftr-356	6	15	general	general	ADJ
ftr-356	6	16	social	social	ADJ
ftr-356	6	17	order	order	NOUN
ftr-356	6	18	.	.	PUNCT
ftr-356	7	1	this	this	DET
ftr-356	7	2	cultural	cultural	ADJ
ftr-356	7	3	paradigm	paradigm	NOUN
ftr-356	7	4	plays	play	VERB
ftr-356	7	5	a	a	DET
ftr-356	7	6	significant	significant	ADJ
ftr-356	7	7	role	role	NOUN
ftr-356	7	8	in	in	ADP
ftr-356	7	9	the	the	DET
ftr-356	7	10	tax	tax	NOUN
ftr-356	7	11	response	response	NOUN
ftr-356	7	12	to	to	ADP
ftr-356	7	13	inflation	inflation	NOUN
ftr-356	7	14	,	,	PUNCT
ftr-356	7	15	including	include	VERB
ftr-356	7	16	the	the	DET
ftr-356	7	17	scope	scope	NOUN
ftr-356	7	18	and	and	CCONJ
ftr-356	7	19	character	character	NOUN
ftr-356	7	20	of	of	ADP
ftr-356	7	21	that	that	DET
ftr-356	7	22	adjustment	adjustment	NOUN
ftr-356	7	23	regime	regime	NOUN
ftr-356	7	24	.	.	PUNCT
ftr-356	8	1	this	this	DET
ftr-356	8	2	approach	approach	NOUN
ftr-356	8	3	erodes	erode	VERB
ftr-356	8	4	the	the	DET
ftr-356	8	5	literature	literature	NOUN
ftr-356	8	6	’s	’s	PART
ftr-356	8	7	conservative	conservative	ADJ
ftr-356	8	8	approach	approach	NOUN
ftr-356	8	9	arguing	argue	VERB
ftr-356	8	10	that	that	SCONJ
ftr-356	8	11	classical	classical	ADJ
ftr-356	8	12	tax	tax	NOUN
ftr-356	8	13	policy	policy	NOUN
ftr-356	8	14	consideration	consideration	NOUN
ftr-356	8	15	like	like	ADP
ftr-356	8	16	cost	cost	NOUN
ftr-356	8	17	-	-	PUNCT
ftr-356	8	18	benefit	benefit	NOUN
ftr-356	8	19	analysis	analysis	NOUN
ftr-356	8	20	is	be	AUX
ftr-356	8	21	the	the	DET
ftr-356	8	22	most	most	ADV
ftr-356	8	23	effective	effective	ADJ
ftr-356	8	24	factor	factor	NOUN
ftr-356	8	25	on	on	ADP
ftr-356	8	26	the	the	DET
ftr-356	8	27	adjustment	adjustment	NOUN
ftr-356	8	28	issue	issue	NOUN
ftr-356	8	29	.	.	PUNCT
ftr-356	9	1	the	the	DET
ftr-356	9	2	article	article	NOUN
ftr-356	9	3	argues	argue	VERB
ftr-356	9	4	that	that	SCONJ
ftr-356	9	5	adopting	adopt	VERB
ftr-356	9	6	an	an	DET
ftr-356	9	7	adjusted	adjusted	ADJ
ftr-356	9	8	tax	tax	NOUN
ftr-356	9	9	regime	regime	NOUN
ftr-356	9	10	is	be	AUX
ftr-356	9	11	largely	largely	ADV
ftr-356	9	12	dependent	dependent	ADJ
ftr-356	9	13	on	on	ADP
ftr-356	9	14	the	the	DET
ftr-356	9	15	existence	existence	NOUN
ftr-356	9	16	and	and	CCONJ
ftr-356	9	17	extent	extent	NOUN
ftr-356	9	18	of	of	ADP
ftr-356	9	19	a	a	DET
ftr-356	9	20	general	general	ADJ
ftr-356	9	21	culture	culture	NOUN
ftr-356	9	22	towards	towards	ADP
ftr-356	9	23	the	the	DET
ftr-356	9	24	concept	concept	NOUN
ftr-356	9	25	of	of	ADP
ftr-356	9	26	“	"	PUNCT
ftr-356	9	27	money	money	NOUN
ftr-356	9	28	”	"	PUNCT
ftr-356	9	29	:	:	PUNCT
ftr-356	9	30	is	be	AUX
ftr-356	9	31	the	the	DET
ftr-356	9	32	prevailing	prevail	VERB
ftr-356	9	33	culture	culture	NOUN
ftr-356	9	34	one	one	NUM
ftr-356	9	35	of	of	ADP
ftr-356	9	36	nominalism	nominalism	NOUN
ftr-356	9	37	or	or	CCONJ
ftr-356	9	38	adjustism	adjustism	NOUN
ftr-356	9	39	?	?	PUNCT
ftr-356	10	1	this	this	DET
ftr-356	10	2	paradigm	paradigm	NOUN
ftr-356	10	3	explains	explain	VERB
ftr-356	10	4	the	the	DET
ftr-356	10	5	reality	reality	NOUN
ftr-356	10	6	in	in	ADP
ftr-356	10	7	the	the	DET
ftr-356	10	8	u.s	u.s	PROPN
ftr-356	10	9	.	.	PROPN
ftr-356	10	10	in	in	ADP
ftr-356	10	11	the	the	DET
ftr-356	10	12	past	past	NOUN
ftr-356	10	13	with	with	ADP
ftr-356	10	14	regards	regard	NOUN
ftr-356	10	15	to	to	ADP
ftr-356	10	16	adjustment	adjustment	NOUN
ftr-356	10	17	for	for	ADP
ftr-356	10	18	inflation	inflation	NOUN
ftr-356	10	19	.	.	PUNCT
ftr-356	11	1	the	the	DET
ftr-356	11	2	sophisticated	sophisticated	ADJ
ftr-356	11	3	american	american	ADJ
ftr-356	11	4	discourse	discourse	NOUN
ftr-356	11	5	on	on	ADP
ftr-356	11	6	adjusting	adjust	VERB
ftr-356	11	7	the	the	DET
ftr-356	11	8	income	income	NOUN
ftr-356	11	9	tax	tax	NOUN
ftr-356	11	10	regime	regime	NOUN
ftr-356	11	11	for	for	ADP
ftr-356	11	12	inflation	inflation	NOUN
ftr-356	11	13	,	,	PUNCT
ftr-356	11	14	which	which	PRON
ftr-356	11	15	first	first	ADV
ftr-356	11	16	took	take	VERB
ftr-356	11	17	place	place	NOUN
ftr-356	11	18	in	in	ADP
ftr-356	11	19	the	the	DET
ftr-356	11	20	late	late	ADJ
ftr-356	11	21	nineteen	nineteen	NUM
ftr-356	11	22	seventies	seventy	NOUN
ftr-356	11	23	and	and	CCONJ
ftr-356	11	24	early	early	ADJ
ftr-356	11	25	nineteen	nineteen	NUM
ftr-356	11	26	eighties	eighty	NOUN
ftr-356	11	27	,	,	PUNCT
ftr-356	11	28	was	be	AUX
ftr-356	11	29	unproductive	unproductive	ADJ
ftr-356	11	30	from	from	ADP
ftr-356	11	31	*	*	PUNCT
ftr-356	11	32	satinover	satinover	NOUN
ftr-356	11	33	professor	professor	NOUN
ftr-356	11	34	of	of	ADP
ftr-356	11	35	tax	tax	NOUN
ftr-356	11	36	law	law	NOUN
ftr-356	11	37	,	,	PUNCT
ftr-356	11	38	faculty	faculty	NOUN
ftr-356	11	39	of	of	ADP
ftr-356	11	40	law	law	NOUN
ftr-356	11	41	,	,	PUNCT
ftr-356	11	42	hebrew	hebrew	ADJ
ftr-356	11	43	university	university	NOUN
ftr-356	11	44	.	.	PUNCT
ftr-356	12	1	i	i	PRON
ftr-356	12	2	would	would	AUX
ftr-356	12	3	like	like	VERB
ftr-356	12	4	to	to	PART
ftr-356	12	5	extend	extend	VERB
ftr-356	12	6	my	my	PRON
ftr-356	12	7	thanks	thank	NOUN
ftr-356	12	8	to	to	ADP
ftr-356	12	9	ilan	ilan	PROPN
ftr-356	12	10	benshalom	benshalom	PROPN
ftr-356	12	11	and	and	CCONJ
ftr-356	12	12	victor	victor	PROPN
ftr-356	12	13	thuronyi	thuronyi	PROPN
ftr-356	12	14	for	for	ADP
ftr-356	12	15	their	their	PRON
ftr-356	12	16	helpful	helpful	ADJ
ftr-356	12	17	comments	comment	NOUN
ftr-356	12	18	on	on	ADP
ftr-356	12	19	a	a	DET
ftr-356	12	20	previous	previous	ADJ
ftr-356	12	21	draft	draft	NOUN
ftr-356	12	22	.	.	PUNCT
ftr-356	13	1	i	i	PRON
ftr-356	13	2	would	would	AUX
ftr-356	13	3	also	also	ADV
ftr-356	13	4	like	like	VERB
ftr-356	13	5	to	to	PART
ftr-356	13	6	thank	thank	VERB
ftr-356	13	7	the	the	DET
ftr-356	13	8	harvard	harvard	PROPN
ftr-356	13	9	law	law	PROPN
ftr-356	13	10	school	school	PROPN
ftr-356	13	11	and	and	CCONJ
ftr-356	13	12	alvin	alvin	PROPN
ftr-356	13	13	c.	c.	PROPN
ftr-356	13	14	warren	warren	PROPN
ftr-356	13	15	jr	jr	PROPN
ftr-356	13	16	.	.	PROPN
ftr-356	14	1	for	for	ADP
ftr-356	14	2	their	their	PRON
ftr-356	14	3	gracious	gracious	ADJ
ftr-356	14	4	hospitality	hospitality	NOUN
ftr-356	14	5	while	while	SCONJ
ftr-356	14	6	i	i	PRON
ftr-356	14	7	was	be	AUX
ftr-356	14	8	writing	write	VERB
ftr-356	14	9	the	the	DET
ftr-356	14	10	main	main	ADJ
ftr-356	14	11	part	part	NOUN
ftr-356	14	12	of	of	ADP
ftr-356	14	13	this	this	DET
ftr-356	14	14	article	article	NOUN
ftr-356	14	15	.	.	PUNCT
ftr-356	15	1	412	412	NUM
ftr-356	15	2	florida	florida	PROPN
ftr-356	15	3	tax	tax	NOUN
ftr-356	15	4	review	review	NOUN
ftr-356	15	5	[	[	X
ftr-356	15	6	vol	vol	NOUN
ftr-356	15	7	.	.	PUNCT
ftr-356	16	1	10:4	10:4	NUM
ftr-356	16	2	the	the	DET
ftr-356	16	3	start	start	NOUN
ftr-356	16	4	,	,	PUNCT
ftr-356	16	5	and	and	CCONJ
ftr-356	16	6	was	be	AUX
ftr-356	16	7	doomed	doom	VERB
ftr-356	16	8	to	to	ADP
ftr-356	16	9	failure	failure	NOUN
ftr-356	16	10	because	because	SCONJ
ftr-356	16	11	the	the	DET
ftr-356	16	12	u.s	u.s	PROPN
ftr-356	16	13	.	.	PROPN
ftr-356	16	14	culture	culture	NOUN
ftr-356	16	15	of	of	ADP
ftr-356	16	16	adjustism	adjustism	NOUN
ftr-356	16	17	was	be	AUX
ftr-356	16	18	not	not	PART
ftr-356	16	19	sufficiently	sufficiently	ADV
ftr-356	16	20	ripe	ripe	ADJ
ftr-356	16	21	for	for	ADP
ftr-356	16	22	justifying	justify	VERB
ftr-356	16	23	or	or	CCONJ
ftr-356	16	24	permitting	permit	VERB
ftr-356	16	25	a	a	DET
ftr-356	16	26	“	"	PUNCT
ftr-356	16	27	legitimate	legitimate	ADJ
ftr-356	16	28	”	"	PUNCT
ftr-356	16	29	social	social	ADJ
ftr-356	16	30	decision	decision	NOUN
ftr-356	16	31	on	on	ADP
ftr-356	16	32	adjusting	adjust	VERB
ftr-356	16	33	the	the	DET
ftr-356	16	34	tax	tax	NOUN
ftr-356	16	35	regime	regime	NOUN
ftr-356	16	36	.	.	PUNCT
ftr-356	17	1	the	the	DET
ftr-356	17	2	lessons	lesson	NOUN
ftr-356	17	3	from	from	ADP
ftr-356	17	4	the	the	DET
ftr-356	17	5	past	past	NOUN
ftr-356	17	6	are	be	AUX
ftr-356	17	7	that	that	PRON
ftr-356	17	8	advancing	advance	VERB
ftr-356	17	9	adjustment	adjustment	NOUN
ftr-356	17	10	of	of	ADP
ftr-356	17	11	the	the	DET
ftr-356	17	12	tax	tax	NOUN
ftr-356	17	13	regime	regime	NOUN
ftr-356	17	14	requires	require	VERB
ftr-356	17	15	promoting	promote	VERB
ftr-356	17	16	adjustment	adjustment	NOUN
ftr-356	17	17	of	of	ADP
ftr-356	17	18	the	the	DET
ftr-356	17	19	general	general	ADJ
ftr-356	17	20	social	social	ADJ
ftr-356	17	21	order	order	NOUN
ftr-356	17	22	.	.	PUNCT
ftr-356	18	1	adjusting	adjust	VERB
ftr-356	18	2	the	the	DET
ftr-356	18	3	income	income	NOUN
ftr-356	18	4	tax	tax	NOUN
ftr-356	18	5	regime	regime	NOUN
ftr-356	18	6	without	without	ADP
ftr-356	18	7	adjusting	adjust	VERB
ftr-356	18	8	the	the	DET
ftr-356	18	9	general	general	ADJ
ftr-356	18	10	social	social	ADJ
ftr-356	18	11	order	order	NOUN
ftr-356	18	12	would	would	AUX
ftr-356	18	13	be	be	AUX
ftr-356	18	14	,	,	PUNCT
ftr-356	18	15	culturally	culturally	ADV
ftr-356	18	16	,	,	PUNCT
ftr-356	18	17	a	a	DET
ftr-356	18	18	tough	tough	ADJ
ftr-356	18	19	mission	mission	NOUN
ftr-356	18	20	and	and	CCONJ
ftr-356	18	21	even	even	ADV
ftr-356	18	22	impossible	impossible	ADJ
ftr-356	18	23	.	.	PUNCT
ftr-356	19	1	2010	2010	NUM
ftr-356	19	2	]	]	PUNCT
ftr-356	19	3	the	the	DET
ftr-356	19	4	coming	come	VERB
ftr-356	19	5	(	(	PUNCT
ftr-356	19	6	?	?	PUNCT
ftr-356	19	7	)	)	PUNCT
ftr-356	20	1	inflation	inflation	NOUN
ftr-356	20	2	and	and	CCONJ
ftr-356	20	3	the	the	DET
ftr-356	20	4	income	income	NOUN
ftr-356	20	5	tax	tax	NOUN
ftr-356	20	6	413	413	NUM
ftr-356	20	7	introduction	introduction	NOUN
ftr-356	20	8	..........................................................................................	..........................................................................................	PUNCT
ftr-356	21	1	414	414	NUM
ftr-356	21	2	i.	i.	NOUN
ftr-356	21	3	fundamental	fundamental	ADJ
ftr-356	21	4	principles	principle	NOUN
ftr-356	21	5	of	of	ADP
ftr-356	21	6	adjusting	adjust	VERB
ftr-356	21	7	the	the	DET
ftr-356	21	8	income	income	NOUN
ftr-356	21	9	tax	tax	NOUN
ftr-356	21	10	regime	regime	NOUN
ftr-356	21	11	for	for	ADP
ftr-356	21	12	inflation	inflation	NOUN
ftr-356	21	13	.....................................................................................	.....................................................................................	PUNCT
ftr-356	21	14	417	417	NUM
ftr-356	21	15	a.	a.	NOUN
ftr-356	21	16	general	general	NOUN
ftr-356	21	17	...........................................................................................	...........................................................................................	PUNCT
ftr-356	21	18	417	417	NUM
ftr-356	21	19	b.	b.	PROPN
ftr-356	21	20	comprehensive	comprehensive	PROPN
ftr-356	21	21	adjustment	adjustment	NOUN
ftr-356	21	22	............................................................	............................................................	PUNCT
ftr-356	21	23	423	423	NUM
ftr-356	21	24	c.	c.	NOUN
ftr-356	21	25	explicit	explicit	ADJ
ftr-356	21	26	partial	partial	ADJ
ftr-356	21	27	adjustment	adjustment	NOUN
ftr-356	21	28	and	and	CCONJ
ftr-356	21	29	implicit	implicit	ADJ
ftr-356	21	30	partial	partial	ADJ
ftr-356	21	31	adjustment	adjustment	NOUN
ftr-356	21	32	.........	.........	PUNCT
ftr-356	21	33	425	425	NUM
ftr-356	21	34	ii	ii	NOUN
ftr-356	21	35	.	.	PUNCT
ftr-356	21	36	general	general	ADJ
ftr-356	21	37	tax	tax	NOUN
ftr-356	21	38	policy	policy	NOUN
ftr-356	21	39	considerations	consideration	NOUN
ftr-356	21	40	..........................................	..........................................	PUNCT
ftr-356	21	41	427	427	NUM
ftr-356	21	42	a.	a.	NOUN
ftr-356	21	43	general	general	NOUN
ftr-356	21	44	...........................................................................................	...........................................................................................	PUNCT
ftr-356	21	45	427	427	NUM
ftr-356	21	46	b.	b.	NOUN
ftr-356	21	47	cost	cost	NOUN
ftr-356	21	48	-	-	PUNCT
ftr-356	21	49	benefit	benefit	NOUN
ftr-356	21	50	analysis	analysis	NOUN
ftr-356	21	51	.....................................................................	.....................................................................	PUNCT
ftr-356	21	52	428	428	NUM
ftr-356	21	53	c.	c.	NOUN
ftr-356	21	54	the	the	DET
ftr-356	21	55	general	general	ADJ
ftr-356	21	56	culture	culture	NOUN
ftr-356	21	57	paradigm	paradigm	NOUN
ftr-356	21	58	:	:	PUNCT
ftr-356	21	59	nominalism	nominalism	NOUN
ftr-356	21	60	or	or	CCONJ
ftr-356	21	61	adjustism	adjustism	NOUN
ftr-356	21	62	...........	...........	PUNCT
ftr-356	21	63	428	428	NUM
ftr-356	21	64	d.	d.	PROPN
ftr-356	21	65	nominalism	nominalism	NOUN
ftr-356	21	66	as	as	ADP
ftr-356	21	67	a	a	DET
ftr-356	21	68	stabilizer	stabilizer	NOUN
ftr-356	21	69	.............................................................	.............................................................	PUNCT
ftr-356	21	70	438	438	NUM
ftr-356	21	71	e.	e.	PROPN
ftr-356	21	72	tax	tax	PROPN
ftr-356	21	73	collection	collection	NOUN
ftr-356	21	74	considerations	consideration	NOUN
ftr-356	21	75	.......................................................	.......................................................	PUNCT
ftr-356	21	76	440	440	NUM
ftr-356	21	77	f.	f.	PROPN
ftr-356	21	78	political	political	ADJ
ftr-356	21	79	and	and	CCONJ
ftr-356	21	80	social	social	ADJ
ftr-356	21	81	considerations	consideration	NOUN
ftr-356	21	82	...............................................	...............................................	PUNCT
ftr-356	21	83	441	441	NUM
ftr-356	21	84	g.	g.	NOUN
ftr-356	21	85	inflation	inflation	NOUN
ftr-356	21	86	levels	level	NOUN
ftr-356	21	87	and	and	CCONJ
ftr-356	21	88	tax	tax	NOUN
ftr-356	21	89	rates	rate	NOUN
ftr-356	21	90	.......................................................	.......................................................	PUNCT
ftr-356	21	91	448	448	NUM
ftr-356	21	92	conclusions	conclusion	NOUN
ftr-356	21	93	............................................................................................	............................................................................................	PUNCT
ftr-356	21	94	449	449	NUM
ftr-356	21	95	414	414	NUM
ftr-356	21	96	florida	florida	PROPN
ftr-356	21	97	tax	tax	NOUN
ftr-356	21	98	review	review	NOUN
ftr-356	21	99	[	[	X
ftr-356	21	100	vol	vol	NOUN
ftr-356	21	101	.	.	PUNCT
ftr-356	22	1	10:4	10:4	NUM
ftr-356	22	2	introduction	introduction	NOUN
ftr-356	22	3	the	the	DET
ftr-356	22	4	concerns	concern	NOUN
ftr-356	22	5	of	of	ADP
ftr-356	22	6	facing	face	VERB
ftr-356	22	7	inflation	inflation	NOUN
ftr-356	22	8	under	under	ADP
ftr-356	22	9	the	the	DET
ftr-356	22	10	current	current	ADJ
ftr-356	22	11	economic	economic	ADJ
ftr-356	22	12	crisis	crisis	NOUN
ftr-356	22	13	and	and	CCONJ
ftr-356	22	14	the	the	DET
ftr-356	22	15	tremendous	tremendous	ADJ
ftr-356	22	16	u.s	u.s	PROPN
ftr-356	22	17	.	.	PROPN
ftr-356	22	18	budget	budget	NOUN
ftr-356	22	19	deficit	deficit	NOUN
ftr-356	22	20	challenge	challenge	VERB
ftr-356	22	21	the	the	DET
ftr-356	22	22	current	current	ADJ
ftr-356	22	23	social	social	ADJ
ftr-356	22	24	order	order	NOUN
ftr-356	22	25	,	,	PUNCT
ftr-356	22	26	including	include	VERB
ftr-356	22	27	taxation	taxation	NOUN
ftr-356	22	28	.	.	PUNCT
ftr-356	23	1	will	will	AUX
ftr-356	23	2	the	the	DET
ftr-356	23	3	issue	issue	NOUN
ftr-356	23	4	of	of	ADP
ftr-356	23	5	adjusting	adjust	VERB
ftr-356	23	6	the	the	DET
ftr-356	23	7	income	income	NOUN
ftr-356	23	8	tax	tax	NOUN
ftr-356	23	9	regime	regime	NOUN
ftr-356	23	10	to	to	ADP
ftr-356	23	11	inflation	inflation	NOUN
ftr-356	23	12	be	be	AUX
ftr-356	23	13	on	on	ADP
ftr-356	23	14	the	the	DET
ftr-356	23	15	tax	tax	NOUN
ftr-356	23	16	agenda?1	agenda?1	PROPN
ftr-356	23	17	based	base	VERB
ftr-356	23	18	on	on	ADP
ftr-356	23	19	the	the	DET
ftr-356	23	20	historical	historical	ADJ
ftr-356	23	21	u.s	u.s	PROPN
ftr-356	23	22	.	.	PROPN
ftr-356	23	23	experience	experience	NOUN
ftr-356	23	24	and	and	CCONJ
ftr-356	23	25	discourse	discourse	NOUN
ftr-356	23	26	on	on	ADP
ftr-356	23	27	this	this	DET
ftr-356	23	28	issue	issue	NOUN
ftr-356	23	29	,	,	PUNCT
ftr-356	23	30	the	the	DET
ftr-356	23	31	article	article	NOUN
ftr-356	23	32	focuses	focus	VERB
ftr-356	23	33	on	on	ADP
ftr-356	23	34	the	the	DET
ftr-356	23	35	relationships	relationship	NOUN
ftr-356	23	36	between	between	ADP
ftr-356	23	37	adjusting	adjust	VERB
ftr-356	23	38	the	the	DET
ftr-356	23	39	tax	tax	NOUN
ftr-356	23	40	system	system	NOUN
ftr-356	23	41	for	for	ADP
ftr-356	23	42	inflation	inflation	NOUN
ftr-356	23	43	and	and	CCONJ
ftr-356	23	44	the	the	DET
ftr-356	23	45	general	general	ADJ
ftr-356	23	46	attitude	attitude	NOUN
ftr-356	23	47	towards	towards	ADP
ftr-356	23	48	adjustment	adjustment	NOUN
ftr-356	23	49	for	for	ADP
ftr-356	23	50	inflation	inflation	NOUN
ftr-356	23	51	in	in	ADP
ftr-356	23	52	the	the	DET
ftr-356	23	53	social	social	ADJ
ftr-356	23	54	order	order	NOUN
ftr-356	23	55	.	.	PUNCT
ftr-356	24	1	tax	tax	NOUN
ftr-356	24	2	adjustment	adjustment	NOUN
ftr-356	24	3	for	for	ADP
ftr-356	24	4	inflation	inflation	NOUN
ftr-356	24	5	must	must	AUX
ftr-356	24	6	be	be	AUX
ftr-356	24	7	examined	examine	VERB
ftr-356	24	8	in	in	ADP
ftr-356	24	9	the	the	DET
ftr-356	24	10	framework	framework	NOUN
ftr-356	24	11	of	of	ADP
ftr-356	24	12	an	an	DET
ftr-356	24	13	integrative	integrative	ADJ
ftr-356	24	14	,	,	PUNCT
ftr-356	24	15	cohesive	cohesive	ADJ
ftr-356	24	16	and	and	CCONJ
ftr-356	24	17	coherent	coherent	ADJ
ftr-356	24	18	review	review	NOUN
ftr-356	24	19	of	of	ADP
ftr-356	24	20	nominalism	nominalism	NOUN
ftr-356	24	21	(	(	PUNCT
ftr-356	24	22	valorism)\adjustism	valorism)\adjustism	NOUN
ftr-356	24	23	present	present	ADJ
ftr-356	24	24	in	in	ADP
ftr-356	24	25	the	the	DET
ftr-356	24	26	social	social	ADJ
ftr-356	24	27	order.2	order.2	SCONJ
ftr-356	24	28	it	it	PRON
ftr-356	24	29	attempts	attempt	VERB
ftr-356	24	30	to	to	PART
ftr-356	24	31	establish	establish	VERB
ftr-356	24	32	the	the	DET
ftr-356	24	33	strategic	strategic	ADJ
ftr-356	24	34	boundaries	boundary	NOUN
ftr-356	24	35	of	of	ADP
ftr-356	24	36	the	the	DET
ftr-356	24	37	various	various	ADJ
ftr-356	24	38	inflationary	inflationary	ADJ
ftr-356	24	39	adjustment	adjustment	NOUN
ftr-356	24	40	regimes	regime	NOUN
ftr-356	24	41	and	and	CCONJ
ftr-356	24	42	the	the	DET
ftr-356	24	43	means	mean	NOUN
ftr-356	24	44	for	for	ADP
ftr-356	24	45	choosing	choose	VERB
ftr-356	24	46	among	among	ADP
ftr-356	24	47	them	they	PRON
ftr-356	24	48	.	.	PUNCT
ftr-356	25	1	the	the	DET
ftr-356	25	2	issue	issue	NOUN
ftr-356	25	3	of	of	ADP
ftr-356	25	4	adjusting	adjust	VERB
ftr-356	25	5	the	the	DET
ftr-356	25	6	tax	tax	NOUN
ftr-356	25	7	regime	regime	NOUN
ftr-356	25	8	to	to	ADP
ftr-356	25	9	inflation	inflation	NOUN
ftr-356	25	10	is	be	AUX
ftr-356	25	11	challenging	challenge	VERB
ftr-356	25	12	due	due	ADJ
ftr-356	25	13	to	to	ADP
ftr-356	25	14	its	its	PRON
ftr-356	25	15	complexity	complexity	NOUN
ftr-356	25	16	,	,	PUNCT
ftr-356	25	17	and	and	CCONJ
ftr-356	25	18	that	that	PRON
ftr-356	25	19	tends	tend	VERB
ftr-356	25	20	to	to	PART
ftr-356	25	21	create	create	VERB
ftr-356	25	22	an	an	DET
ftr-356	25	23	imbalance	imbalance	NOUN
ftr-356	25	24	between	between	ADP
ftr-356	25	25	the	the	DET
ftr-356	25	26	attention	attention	NOUN
ftr-356	25	27	given	give	VERB
ftr-356	25	28	to	to	ADP
ftr-356	25	29	the	the	DET
ftr-356	25	30	particulars	particular	NOUN
ftr-356	25	31	of	of	ADP
ftr-356	25	32	adjustment	adjustment	NOUN
ftr-356	25	33	for	for	ADP
ftr-356	25	34	inflation	inflation	NOUN
ftr-356	25	35	and	and	CCONJ
ftr-356	25	36	the	the	DET
ftr-356	25	37	concern	concern	NOUN
ftr-356	25	38	for	for	ADP
ftr-356	25	39	broader	broad	ADJ
ftr-356	25	40	issues	issue	NOUN
ftr-356	25	41	such	such	ADJ
ftr-356	25	42	as	as	ADP
ftr-356	25	43	the	the	DET
ftr-356	25	44	general	general	ADJ
ftr-356	25	45	attitude	attitude	NOUN
ftr-356	25	46	towards	towards	ADP
ftr-356	25	47	adjustment	adjustment	NOUN
ftr-356	25	48	for	for	ADP
ftr-356	25	49	inflation	inflation	NOUN
ftr-356	25	50	in	in	ADP
ftr-356	25	51	the	the	DET
ftr-356	25	52	social	social	ADJ
ftr-356	25	53	order	order	NOUN
ftr-356	25	54	.	.	PUNCT
ftr-356	26	1	a	a	DET
ftr-356	26	2	proper	proper	ADJ
ftr-356	26	3	balance	balance	NOUN
ftr-356	26	4	must	must	AUX
ftr-356	26	5	be	be	AUX
ftr-356	26	6	struck	strike	VERB
ftr-356	26	7	between	between	ADP
ftr-356	26	8	those	those	DET
ftr-356	26	9	particulars	particular	NOUN
ftr-356	26	10	and	and	CCONJ
ftr-356	26	11	the	the	DET
ftr-356	26	12	broader	broad	ADJ
ftr-356	26	13	issues	issue	NOUN
ftr-356	26	14	.	.	PUNCT
ftr-356	27	1	the	the	DET
ftr-356	27	2	tax	tax	NOUN
ftr-356	27	3	discourse	discourse	NOUN
ftr-356	27	4	must	must	AUX
ftr-356	27	5	therefore	therefore	ADV
ftr-356	27	6	adopt	adopt	VERB
ftr-356	27	7	a	a	DET
ftr-356	27	8	coherent	coherent	ADJ
ftr-356	27	9	approach	approach	NOUN
ftr-356	27	10	that	that	PRON
ftr-356	27	11	attaches	attach	VERB
ftr-356	27	12	proper	proper	ADJ
ftr-356	27	13	weight	weight	NOUN
ftr-356	27	14	to	to	ADP
ftr-356	27	15	the	the	DET
ftr-356	27	16	role	role	NOUN
ftr-356	27	17	of	of	ADP
ftr-356	27	18	tax	tax	NOUN
ftr-356	27	19	law	law	NOUN
ftr-356	27	20	in	in	ADP
ftr-356	27	21	society	society	NOUN
ftr-356	27	22	by	by	ADP
ftr-356	27	23	emphasizing	emphasize	VERB
ftr-356	27	24	the	the	DET
ftr-356	27	25	reciprocity	reciprocity	NOUN
ftr-356	27	26	between	between	ADP
ftr-356	27	27	tax	tax	NOUN
ftr-356	27	28	law	law	NOUN
ftr-356	27	29	and	and	CCONJ
ftr-356	27	30	other	other	ADJ
ftr-356	27	31	components	component	NOUN
ftr-356	27	32	of	of	ADP
ftr-356	27	33	the	the	DET
ftr-356	27	34	social	social	ADJ
ftr-356	27	35	order	order	NOUN
ftr-356	27	36	.	.	PUNCT
ftr-356	28	1	the	the	DET
ftr-356	28	2	fundamental	fundamental	ADJ
ftr-356	28	3	underpinnings	underpinning	NOUN
ftr-356	28	4	of	of	ADP
ftr-356	28	5	the	the	DET
ftr-356	28	6	tax	tax	NOUN
ftr-356	28	7	regime	regime	NOUN
ftr-356	28	8	can	can	AUX
ftr-356	28	9	not	not	PART
ftr-356	28	10	be	be	AUX
ftr-356	28	11	examined	examine	VERB
ftr-356	28	12	autonomously	autonomously	ADV
ftr-356	28	13	,	,	PUNCT
ftr-356	28	14	but	but	CCONJ
ftr-356	28	15	rather	rather	ADV
ftr-356	28	16	must	must	AUX
ftr-356	28	17	be	be	AUX
ftr-356	28	18	viewed	view	VERB
ftr-356	28	19	as	as	ADP
ftr-356	28	20	part	part	NOUN
ftr-356	28	21	of	of	ADP
ftr-356	28	22	the	the	DET
ftr-356	28	23	general	general	ADJ
ftr-356	28	24	social	social	ADJ
ftr-356	28	25	order	order	NOUN
ftr-356	28	26	reflected	reflect	VERB
ftr-356	28	27	in	in	ADP
ftr-356	28	28	the	the	DET
ftr-356	28	29	legal	legal	ADJ
ftr-356	28	30	system	system	NOUN
ftr-356	28	31	.	.	PUNCT
ftr-356	29	1	most	most	ADJ
ftr-356	29	2	countries3	countries3	NOUN
ftr-356	29	3	either	either	CCONJ
ftr-356	29	4	do	do	AUX
ftr-356	29	5	not	not	PART
ftr-356	29	6	adjust	adjust	VERB
ftr-356	29	7	for	for	ADP
ftr-356	29	8	inflation	inflation	NOUN
ftr-356	29	9	(	(	PUNCT
ftr-356	29	10	nominalist	nominalist	ADJ
ftr-356	29	11	regimes	regime	NOUN
ftr-356	29	12	)	)	PUNCT
ftr-356	29	13	,	,	PUNCT
ftr-356	29	14	or	or	CCONJ
ftr-356	29	15	do	do	AUX
ftr-356	29	16	so	so	ADV
ftr-356	29	17	only	only	ADV
ftr-356	29	18	partially.4	partially.4	NOUN
ftr-356	29	19	such	such	ADJ
ftr-356	29	20	adjustment	adjustment	NOUN
ftr-356	29	21	may	may	AUX
ftr-356	29	22	be	be	AUX
ftr-356	29	23	either	either	CCONJ
ftr-356	29	24	explicit	explicit	ADJ
ftr-356	29	25	or	or	CCONJ
ftr-356	29	26	1	1	NUM
ftr-356	29	27	.	.	PUNCT
ftr-356	30	1	the	the	DET
ftr-356	30	2	scholarly	scholarly	ADJ
ftr-356	30	3	literature	literature	NOUN
ftr-356	30	4	uses	use	VERB
ftr-356	30	5	the	the	DET
ftr-356	30	6	terms	term	NOUN
ftr-356	30	7	‘	'	PUNCT
ftr-356	30	8	adjustment	adjustment	NOUN
ftr-356	30	9	’	'	PUNCT
ftr-356	30	10	and	and	CCONJ
ftr-356	30	11	‘	'	PUNCT
ftr-356	30	12	indexation	indexation	NOUN
ftr-356	30	13	’	'	PUNCT
ftr-356	30	14	in	in	ADP
ftr-356	30	15	regard	regard	NOUN
ftr-356	30	16	to	to	ADP
ftr-356	30	17	converting	convert	VERB
ftr-356	30	18	nominal	nominal	ADJ
ftr-356	30	19	-	-	PUNCT
ftr-356	30	20	value	value	NOUN
ftr-356	30	21	tax	tax	NOUN
ftr-356	30	22	regimes	regime	NOUN
ftr-356	30	23	to	to	ADP
ftr-356	30	24	real	real	ADJ
ftr-356	30	25	-	-	PUNCT
ftr-356	30	26	value	value	NOUN
ftr-356	30	27	tax	tax	NOUN
ftr-356	30	28	regimes	regime	NOUN
ftr-356	30	29	.	.	PUNCT
ftr-356	31	1	see	see	VERB
ftr-356	31	2	,	,	PUNCT
ftr-356	31	3	e.g.	e.g.	ADV
ftr-356	31	4	,	,	PUNCT
ftr-356	31	5	victor	victor	PROPN
ftr-356	31	6	thuronyi	thuronyi	PROPN
ftr-356	31	7	,	,	PUNCT
ftr-356	31	8	tax	tax	NOUN
ftr-356	31	9	law	law	NOUN
ftr-356	31	10	design	design	NOUN
ftr-356	31	11	&	&	CCONJ
ftr-356	31	12	drafting	draft	VERB
ftr-356	31	13	434	434	NUM
ftr-356	31	14	(	(	PUNCT
ftr-356	31	15	victor	victor	PROPN
ftr-356	31	16	thuronyi	thuronyi	PROPN
ftr-356	31	17	ed	ed	PROPN
ftr-356	31	18	.	.	PROPN
ftr-356	31	19	,	,	PUNCT
ftr-356	31	20	kluwar	kluwar	ADJ
ftr-356	31	21	law	law	NOUN
ftr-356	31	22	international	international	ADJ
ftr-356	31	23	2000	2000	NUM
ftr-356	31	24	)	)	PUNCT
ftr-356	31	25	;	;	PUNCT
ftr-356	32	1	reed	reed	NOUN
ftr-356	32	2	shuldiner	shuldiner	PROPN
ftr-356	32	3	,	,	PUNCT
ftr-356	32	4	indexing	index	VERB
ftr-356	32	5	the	the	DET
ftr-356	32	6	tax	tax	NOUN
ftr-356	32	7	code	code	NOUN
ftr-356	32	8	,	,	PUNCT
ftr-356	32	9	48	48	NUM
ftr-356	32	10	tax	tax	NOUN
ftr-356	32	11	l.	l.	PROPN
ftr-356	32	12	rev	rev	PROPN
ftr-356	32	13	.	.	PROPN
ftr-356	32	14	537	537	NUM
ftr-356	32	15	(	(	PUNCT
ftr-356	32	16	1993	1993	NUM
ftr-356	32	17	)	)	PUNCT
ftr-356	32	18	;	;	PUNCT
ftr-356	32	19	brookings	brookings	PROPN
ftr-356	32	20	inst	inst	PROPN
ftr-356	32	21	.	.	PUNCT
ftr-356	33	1	inflation	inflation	NOUN
ftr-356	33	2	and	and	CCONJ
ftr-356	33	3	the	the	DET
ftr-356	33	4	income	income	NOUN
ftr-356	33	5	tax	tax	NOUN
ftr-356	33	6	(	(	PUNCT
ftr-356	33	7	henry	henry	PROPN
ftr-356	33	8	j.	j.	PROPN
ftr-356	33	9	aaron	aaron	PROPN
ftr-356	33	10	ed	ed	PROPN
ftr-356	33	11	.	.	PROPN
ftr-356	33	12	,	,	PUNCT
ftr-356	33	13	1976	1976	NUM
ftr-356	33	14	)	)	PUNCT
ftr-356	34	1	[	[	X
ftr-356	34	2	hereinafter	hereinafter	NOUN
ftr-356	34	3	inflation	inflation	NOUN
ftr-356	34	4	and	and	CCONJ
ftr-356	34	5	the	the	DET
ftr-356	34	6	income	income	NOUN
ftr-356	34	7	tax	tax	NOUN
ftr-356	34	8	]	]	X
ftr-356	34	9	.	.	PUNCT
ftr-356	35	1	this	this	DET
ftr-356	35	2	article	article	NOUN
ftr-356	35	3	uses	use	VERB
ftr-356	35	4	the	the	DET
ftr-356	35	5	term	term	NOUN
ftr-356	35	6	‘	'	PUNCT
ftr-356	35	7	adjustment	adjustment	NOUN
ftr-356	35	8	’	'	PUNCT
ftr-356	35	9	rather	rather	ADV
ftr-356	35	10	than	than	ADP
ftr-356	35	11	‘	'	PUNCT
ftr-356	35	12	indexation	indexation	NOUN
ftr-356	35	13	,	,	PUNCT
ftr-356	35	14	’	'	PUNCT
ftr-356	35	15	inasmuch	inasmuch	ADJ
ftr-356	35	16	as	as	SCONJ
ftr-356	35	17	several	several	ADJ
ftr-356	35	18	adjustment	adjustment	NOUN
ftr-356	35	19	regimes	regime	NOUN
ftr-356	35	20	do	do	AUX
ftr-356	35	21	not	not	PART
ftr-356	35	22	employ	employ	VERB
ftr-356	35	23	indexation	indexation	NOUN
ftr-356	35	24	but	but	CCONJ
ftr-356	35	25	use	use	VERB
ftr-356	35	26	other	other	ADJ
ftr-356	35	27	means	mean	NOUN
ftr-356	35	28	of	of	ADP
ftr-356	35	29	adjustment	adjustment	NOUN
ftr-356	35	30	.	.	PUNCT
ftr-356	36	1	2	2	X
ftr-356	36	2	.	.	X
ftr-356	36	3	for	for	ADP
ftr-356	36	4	historical	historical	ADJ
ftr-356	36	5	developments	development	NOUN
ftr-356	36	6	,	,	PUNCT
ftr-356	36	7	see	see	VERB
ftr-356	36	8	,	,	PUNCT
ftr-356	36	9	e.g.	e.g.	ADV
ftr-356	36	10	,	,	PUNCT
ftr-356	36	11	keith	keith	PROPN
ftr-356	36	12	.	.	PUNCT
ftr-356	37	1	s.	s.	PROPN
ftr-356	37	2	rosenn	rosenn	PROPN
ftr-356	37	3	,	,	PUNCT
ftr-356	37	4	law	law	NOUN
ftr-356	37	5	and	and	CCONJ
ftr-356	37	6	inflation	inflation	NOUN
ftr-356	37	7	57	57	NUM
ftr-356	37	8	-	-	SYM
ftr-356	37	9	59	59	NUM
ftr-356	37	10	(	(	PUNCT
ftr-356	37	11	univ	univ	PROPN
ftr-356	37	12	.	.	PROPN
ftr-356	37	13	of	of	ADP
ftr-356	37	14	penn	penn	PROPN
ftr-356	37	15	.	.	PUNCT
ftr-356	38	1	press	press	PROPN
ftr-356	38	2	1982	1982	NUM
ftr-356	38	3	)	)	PUNCT
ftr-356	38	4	;	;	PUNCT
ftr-356	38	5	eliyahu	eliyahu	PROPN
ftr-356	38	6	hirshberg	hirshberg	PROPN
ftr-356	38	7	,	,	PUNCT
ftr-356	38	8	the	the	DET
ftr-356	38	9	impact	impact	NOUN
ftr-356	38	10	of	of	ADP
ftr-356	38	11	inflation	inflation	NOUN
ftr-356	38	12	law	law	NOUN
ftr-356	38	13	and	and	CCONJ
ftr-356	38	14	inflation	inflation	NOUN
ftr-356	38	15	,	,	PUNCT
ftr-356	38	16	(	(	PUNCT
ftr-356	38	17	1982	1982	NUM
ftr-356	38	18	)	)	PUNCT
ftr-356	38	19	;	;	PUNCT
ftr-356	38	20	eliyahu	eliyahu	PROPN
ftr-356	38	21	hirschberg	hirschberg	PROPN
ftr-356	38	22	,	,	PUNCT
ftr-356	38	23	the	the	DET
ftr-356	38	24	impact	impact	NOUN
ftr-356	38	25	of	of	ADP
ftr-356	38	26	inflation	inflation	NOUN
ftr-356	38	27	and	and	CCONJ
ftr-356	38	28	devaluation	devaluation	NOUN
ftr-356	38	29	on	on	ADP
ftr-356	38	30	private	private	ADJ
ftr-356	38	31	legal	legal	ADJ
ftr-356	38	32	obligations	obligation	NOUN
ftr-356	38	33	(	(	PUNCT
ftr-356	38	34	1976	1976	NUM
ftr-356	38	35	)	)	PUNCT
ftr-356	38	36	;	;	PUNCT
ftr-356	38	37	frederick	frederick	PROPN
ftr-356	38	38	a.	a.	PROPN
ftr-356	38	39	mann	mann	PROPN
ftr-356	38	40	,	,	PUNCT
ftr-356	38	41	the	the	DET
ftr-356	38	42	legal	legal	ADJ
ftr-356	38	43	aspects	aspect	NOUN
ftr-356	38	44	of	of	ADP
ftr-356	38	45	money	money	NOUN
ftr-356	38	46	,	,	PUNCT
ftr-356	38	47	5th	5th	ADJ
ftr-356	38	48	ed	ed	NOUN
ftr-356	38	49	.	.	PUNCT
ftr-356	39	1	(	(	PUNCT
ftr-356	39	2	oxford	oxford	PROPN
ftr-356	39	3	univ	univ	PROPN
ftr-356	39	4	.	.	PUNCT
ftr-356	40	1	press	press	PROPN
ftr-356	40	2	1992	1992	NUM
ftr-356	40	3	)	)	PUNCT
ftr-356	40	4	;	;	PUNCT
ftr-356	40	5	shirley	shirley	PROPN
ftr-356	40	6	renner	renner	PROPN
ftr-356	40	7	,	,	PUNCT
ftr-356	40	8	inflation	inflation	NOUN
ftr-356	40	9	and	and	CCONJ
ftr-356	40	10	the	the	DET
ftr-356	40	11	enforcement	enforcement	NOUN
ftr-356	40	12	of	of	ADP
ftr-356	40	13	contracts	contract	NOUN
ftr-356	40	14	(	(	PUNCT
ftr-356	40	15	edward	edward	PROPN
ftr-356	40	16	elgar	elgar	PROPN
ftr-356	40	17	1999	1999	NUM
ftr-356	40	18	)	)	PUNCT
ftr-356	40	19	;	;	PUNCT
ftr-356	40	20	aaron	aaron	PROPN
ftr-356	40	21	yoran	yoran	PROPN
ftr-356	40	22	,	,	PUNCT
ftr-356	40	23	the	the	DET
ftr-356	40	24	effect	effect	NOUN
ftr-356	40	25	of	of	ADP
ftr-356	40	26	inflation	inflation	NOUN
ftr-356	40	27	on	on	ADP
ftr-356	40	28	civil	civil	ADJ
ftr-356	40	29	and	and	CCONJ
ftr-356	40	30	tax	tax	NOUN
ftr-356	40	31	liability	liability	NOUN
ftr-356	40	32	(	(	PUNCT
ftr-356	40	33	springer	springer	NOUN
ftr-356	40	34	1983	1983	NUM
ftr-356	40	35	)	)	PUNCT
ftr-356	40	36	.	.	PUNCT
ftr-356	41	1	3	3	X
ftr-356	41	2	.	.	X
ftr-356	41	3	to	to	ADP
ftr-356	41	4	the	the	DET
ftr-356	41	5	best	good	ADJ
ftr-356	41	6	of	of	ADP
ftr-356	41	7	my	my	PRON
ftr-356	41	8	knowledge	knowledge	NOUN
ftr-356	41	9	,	,	PUNCT
ftr-356	41	10	only	only	ADV
ftr-356	41	11	nine	nine	NUM
ftr-356	41	12	countries	country	NOUN
ftr-356	41	13	have	have	AUX
ftr-356	41	14	adopted	adopt	VERB
ftr-356	41	15	a	a	DET
ftr-356	41	16	comprehensive	comprehensive	ADJ
ftr-356	41	17	adjustment	adjustment	NOUN
ftr-356	41	18	model	model	NOUN
ftr-356	41	19	:	:	PUNCT
ftr-356	41	20	argentina	argentina	PROPN
ftr-356	41	21	,	,	PUNCT
ftr-356	41	22	brazil	brazil	PROPN
ftr-356	41	23	,	,	PUNCT
ftr-356	41	24	chile	chile	PROPN
ftr-356	41	25	,	,	PUNCT
ftr-356	41	26	colombia	colombia	PROPN
ftr-356	41	27	,	,	PUNCT
ftr-356	41	28	israel	israel	PROPN
ftr-356	41	29	,	,	PUNCT
ftr-356	41	30	mexico	mexico	PROPN
ftr-356	41	31	,	,	PUNCT
ftr-356	41	32	peru	peru	PROPN
ftr-356	41	33	,	,	PUNCT
ftr-356	41	34	romania	romania	PROPN
ftr-356	41	35	,	,	PUNCT
ftr-356	41	36	and	and	CCONJ
ftr-356	41	37	venezuela	venezuela	PROPN
ftr-356	41	38	.	.	PUNCT
ftr-356	42	1	see	see	VERB
ftr-356	42	2	thuronyi	thuronyi	PROPN
ftr-356	42	3	,	,	PUNCT
ftr-356	42	4	supra	supra	PROPN
ftr-356	42	5	n.	n.	PROPN
ftr-356	42	6	1	1	NUM
ftr-356	42	7	,	,	PUNCT
ftr-356	42	8	at	at	ADP
ftr-356	42	9	447	447	NUM
ftr-356	42	10	n.37	n.37	PROPN
ftr-356	42	11	;	;	PUNCT
ftr-356	42	12	vito	vito	NOUN
ftr-356	42	13	2010	2010	NUM
ftr-356	42	14	]	]	PUNCT
ftr-356	42	15	the	the	DET
ftr-356	42	16	coming	come	VERB
ftr-356	42	17	(	(	PUNCT
ftr-356	42	18	?	?	PUNCT
ftr-356	42	19	)	)	PUNCT
ftr-356	43	1	inflation	inflation	NOUN
ftr-356	43	2	and	and	CCONJ
ftr-356	43	3	the	the	DET
ftr-356	43	4	income	income	NOUN
ftr-356	43	5	tax	tax	NOUN
ftr-356	43	6	415	415	NUM
ftr-356	43	7	implicit.5	implicit.5	NOUN
ftr-356	43	8	this	this	DET
ftr-356	43	9	article	article	NOUN
ftr-356	43	10	proceeds	proceed	VERB
ftr-356	43	11	from	from	ADP
ftr-356	43	12	the	the	DET
ftr-356	43	13	assumption	assumption	NOUN
ftr-356	43	14	that	that	SCONJ
ftr-356	43	15	a	a	DET
ftr-356	43	16	tax	tax	NOUN
ftr-356	43	17	regime	regime	NOUN
ftr-356	43	18	should	should	AUX
ftr-356	43	19	be	be	AUX
ftr-356	43	20	adjusted	adjust	VERB
ftr-356	43	21	for	for	ADP
ftr-356	43	22	inflation	inflation	NOUN
ftr-356	43	23	,	,	PUNCT
ftr-356	43	24	and	and	CCONJ
ftr-356	43	25	the	the	DET
ftr-356	43	26	absence	absence	NOUN
ftr-356	43	27	of	of	ADP
ftr-356	43	28	such	such	ADJ
ftr-356	43	29	adjustment	adjustment	NOUN
ftr-356	43	30	results	result	NOUN
ftr-356	43	31	in	in	ADP
ftr-356	43	32	a	a	DET
ftr-356	43	33	distorted	distorted	ADJ
ftr-356	43	34	tax	tax	NOUN
ftr-356	43	35	regime.6	regime.6	ADP
ftr-356	43	36	the	the	DET
ftr-356	43	37	classical	classical	ADJ
ftr-356	43	38	approach7	approach7	NOUN
ftr-356	43	39	adopts	adopt	VERB
ftr-356	43	40	the	the	DET
ftr-356	43	41	view	view	NOUN
ftr-356	43	42	that	that	SCONJ
ftr-356	43	43	the	the	DET
ftr-356	43	44	issue	issue	NOUN
ftr-356	43	45	of	of	ADP
ftr-356	43	46	adjustment	adjustment	NOUN
ftr-356	43	47	for	for	ADP
ftr-356	43	48	inflation	inflation	NOUN
ftr-356	43	49	should	should	AUX
ftr-356	43	50	be	be	AUX
ftr-356	43	51	weighed	weigh	VERB
ftr-356	43	52	in	in	ADP
ftr-356	43	53	accordance	accordance	NOUN
ftr-356	43	54	with	with	ADP
ftr-356	43	55	the	the	DET
ftr-356	43	56	normal	normal	ADJ
ftr-356	43	57	tax	tax	NOUN
ftr-356	43	58	-	-	PUNCT
ftr-356	43	59	policy	policy	NOUN
ftr-356	43	60	considerations	consideration	NOUN
ftr-356	43	61	,	,	PUNCT
ftr-356	43	62	i.e.	i.e.	X
ftr-356	43	63	,	,	PUNCT
ftr-356	43	64	cost	cost	NOUN
ftr-356	43	65	-	-	PUNCT
ftr-356	43	66	benefit	benefit	NOUN
ftr-356	43	67	considerations.8	considerations.8	NOUN
ftr-356	43	68	the	the	DET
ftr-356	43	69	primary	primary	ADJ
ftr-356	43	70	benefit	benefit	NOUN
ftr-356	43	71	is	be	AUX
ftr-356	43	72	taxation	taxation	NOUN
ftr-356	43	73	of	of	ADP
ftr-356	43	74	real	real	ADJ
ftr-356	43	75	income	income	NOUN
ftr-356	43	76	,	,	PUNCT
ftr-356	43	77	thus	thus	ADV
ftr-356	43	78	preventing	prevent	VERB
ftr-356	43	79	a	a	DET
ftr-356	43	80	distortion	distortion	NOUN
ftr-356	43	81	of	of	ADP
ftr-356	43	82	distributive	distributive	ADJ
ftr-356	43	83	justice9	justice9	NOUN
ftr-356	43	84	and	and	CCONJ
ftr-356	43	85	promoting	promote	VERB
ftr-356	43	86	economic	economic	ADJ
ftr-356	43	87	efficiency	efficiency	NOUN
ftr-356	43	88	.	.	PUNCT
ftr-356	44	1	the	the	DET
ftr-356	44	2	cost	cost	NOUN
ftr-356	44	3	is	be	AUX
ftr-356	44	4	the	the	DET
ftr-356	44	5	compliance	compliance	NOUN
ftr-356	44	6	costs	cost	NOUN
ftr-356	44	7	.	.	PUNCT
ftr-356	45	1	the	the	DET
ftr-356	45	2	dominant	dominant	ADJ
ftr-356	45	3	view	view	NOUN
ftr-356	45	4	is	be	AUX
ftr-356	45	5	that	that	DET
ftr-356	45	6	comprehensive	comprehensive	ADJ
ftr-356	45	7	adjustment	adjustment	NOUN
ftr-356	45	8	for	for	ADP
ftr-356	45	9	inflation	inflation	NOUN
ftr-356	45	10	,	,	PUNCT
ftr-356	45	11	which	which	PRON
ftr-356	45	12	is	be	AUX
ftr-356	45	13	preferable	preferable	ADJ
ftr-356	45	14	to	to	ADP
ftr-356	45	15	nominalism	nominalism	NOUN
ftr-356	45	16	or	or	CCONJ
ftr-356	45	17	partial	partial	ADJ
ftr-356	45	18	adjustment,10	adjustment,10	NOUN
ftr-356	45	19	is	be	AUX
ftr-356	45	20	conceptually	conceptually	ADV
ftr-356	45	21	and	and	CCONJ
ftr-356	45	22	technically	technically	ADV
ftr-356	45	23	complex	complex	ADJ
ftr-356	45	24	and	and	CCONJ
ftr-356	45	25	involves	involve	VERB
ftr-356	45	26	high	high	ADJ
ftr-356	45	27	compliance	compliance	NOUN
ftr-356	45	28	costs	cost	NOUN
ftr-356	45	29	.	.	PUNCT
ftr-356	46	1	thus	thus	ADV
ftr-356	46	2	,	,	PUNCT
ftr-356	46	3	in	in	ADP
ftr-356	46	4	terms	term	NOUN
ftr-356	46	5	of	of	ADP
ftr-356	46	6	a	a	DET
ftr-356	46	7	cost	cost	NOUN
ftr-356	46	8	-	-	PUNCT
ftr-356	46	9	benefit	benefit	NOUN
ftr-356	46	10	analysis	analysis	NOUN
ftr-356	46	11	,	,	PUNCT
ftr-356	46	12	it	it	PRON
ftr-356	46	13	should	should	AUX
ftr-356	46	14	not	not	PART
ftr-356	46	15	be	be	AUX
ftr-356	46	16	adopted	adopt	VERB
ftr-356	46	17	despite	despite	SCONJ
ftr-356	46	18	the	the	DET
ftr-356	46	19	inflationary	inflationary	ADJ
ftr-356	46	20	damage	damage	NOUN
ftr-356	46	21	to	to	ADP
ftr-356	46	22	the	the	DET
ftr-356	46	23	tax	tax	NOUN
ftr-356	46	24	regime	regime	NOUN
ftr-356	46	25	.	.	PUNCT
ftr-356	47	1	as	as	SCONJ
ftr-356	47	2	inflation	inflation	NOUN
ftr-356	47	3	rates	rate	NOUN
ftr-356	47	4	rise	rise	VERB
ftr-356	47	5	,	,	PUNCT
ftr-356	47	6	the	the	DET
ftr-356	47	7	benefit	benefit	NOUN
ftr-356	47	8	of	of	ADP
ftr-356	47	9	adjustment	adjustment	NOUN
ftr-356	47	10	increases	increase	NOUN
ftr-356	47	11	,	,	PUNCT
ftr-356	47	12	while	while	SCONJ
ftr-356	47	13	compliance	compliance	NOUN
ftr-356	47	14	costs	cost	NOUN
ftr-356	47	15	generally	generally	ADV
ftr-356	47	16	remain	remain	VERB
ftr-356	47	17	fixed	fix	VERB
ftr-356	47	18	.	.	PUNCT
ftr-356	48	1	thus	thus	ADV
ftr-356	48	2	,	,	PUNCT
ftr-356	48	3	under	under	ADP
ftr-356	48	4	the	the	DET
ftr-356	48	5	classical	classical	ADJ
ftr-356	48	6	approach	approach	NOUN
ftr-356	48	7	,	,	PUNCT
ftr-356	48	8	the	the	DET
ftr-356	48	9	tendency	tendency	NOUN
ftr-356	48	10	toward	toward	ADP
ftr-356	48	11	adjustment	adjustment	NOUN
ftr-356	48	12	will	will	AUX
ftr-356	48	13	grow	grow	VERB
ftr-356	48	14	as	as	ADP
ftr-356	48	15	the	the	DET
ftr-356	48	16	rate	rate	NOUN
ftr-356	48	17	of	of	ADP
ftr-356	48	18	inflation	inflation	NOUN
ftr-356	48	19	increases	increase	NOUN
ftr-356	48	20	.	.	PUNCT
ftr-356	49	1	since	since	SCONJ
ftr-356	49	2	the	the	DET
ftr-356	49	3	inflation	inflation	NOUN
ftr-356	49	4	rates	rate	NOUN
ftr-356	49	5	in	in	ADP
ftr-356	49	6	the	the	DET
ftr-356	49	7	democratic	democratic	ADJ
ftr-356	49	8	countries	country	NOUN
ftr-356	49	9	are	be	AUX
ftr-356	49	10	not	not	PART
ftr-356	49	11	high	high	ADJ
ftr-356	49	12	,	,	PUNCT
ftr-356	49	13	the	the	DET
ftr-356	49	14	classical	classical	ADJ
ftr-356	49	15	tax	tax	NOUN
ftr-356	49	16	discourse	discourse	NOUN
ftr-356	49	17	involves	involve	VERB
ftr-356	49	18	finding	find	VERB
ftr-356	49	19	the	the	DET
ftr-356	49	20	optimal	optimal	ADJ
ftr-356	49	21	partial	partial	ADJ
ftr-356	49	22	adjustment	adjustment	NOUN
ftr-356	49	23	regime	regime	NOUN
ftr-356	49	24	as	as	ADP
ftr-356	49	25	the	the	DET
ftr-356	49	26	second	second	ADJ
ftr-356	49	27	best	good	ADJ
ftr-356	49	28	option	option	NOUN
ftr-356	49	29	,	,	PUNCT
ftr-356	49	30	due	due	ADP
ftr-356	49	31	to	to	ADP
ftr-356	49	32	its	its	PRON
ftr-356	49	33	relatively	relatively	ADV
ftr-356	49	34	low	low	ADJ
ftr-356	49	35	cost	cost	NOUN
ftr-356	49	36	compared	compare	VERB
ftr-356	49	37	to	to	ADP
ftr-356	49	38	a	a	DET
ftr-356	49	39	comprehensive	comprehensive	ADJ
ftr-356	49	40	adjustment	adjustment	NOUN
ftr-356	49	41	.	.	PUNCT
ftr-356	50	1	at	at	ADP
ftr-356	50	2	the	the	DET
ftr-356	50	3	core	core	NOUN
ftr-356	50	4	of	of	ADP
ftr-356	50	5	this	this	DET
ftr-356	50	6	article	article	NOUN
ftr-356	50	7	is	be	AUX
ftr-356	50	8	the	the	DET
ftr-356	50	9	erosion	erosion	NOUN
ftr-356	50	10	or	or	CCONJ
ftr-356	50	11	elimination	elimination	NOUN
ftr-356	50	12	of	of	ADP
ftr-356	50	13	the	the	DET
ftr-356	50	14	literature	literature	NOUN
ftr-356	50	15	’s	’s	PART
ftr-356	50	16	conservative	conservative	ADJ
ftr-356	50	17	approach	approach	NOUN
ftr-356	50	18	arguing	argue	VERB
ftr-356	50	19	that	that	SCONJ
ftr-356	50	20	classical	classical	ADJ
ftr-356	50	21	tax	tax	NOUN
ftr-356	50	22	policy	policy	NOUN
ftr-356	50	23	consideration	consideration	NOUN
ftr-356	50	24	like	like	ADP
ftr-356	50	25	cost	cost	NOUN
ftr-356	50	26	-	-	PUNCT
ftr-356	50	27	benefit	benefit	NOUN
ftr-356	50	28	analysis	analysis	NOUN
ftr-356	50	29	is	be	AUX
ftr-356	50	30	the	the	DET
ftr-356	50	31	most	most	ADV
ftr-356	50	32	effective	effective	ADJ
ftr-356	50	33	factor	factor	NOUN
ftr-356	50	34	on	on	ADP
ftr-356	50	35	the	the	DET
ftr-356	50	36	tanzi	tanzi	NOUN
ftr-356	50	37	,	,	PUNCT
ftr-356	50	38	inflation	inflation	NOUN
ftr-356	50	39	and	and	CCONJ
ftr-356	50	40	the	the	DET
ftr-356	50	41	personal	personal	ADJ
ftr-356	50	42	income	income	NOUN
ftr-356	50	43	tax	tax	NOUN
ftr-356	50	44	:	:	PUNCT
ftr-356	50	45	an	an	DET
ftr-356	50	46	international	international	ADJ
ftr-356	50	47	perspective	perspective	NOUN
ftr-356	50	48	(	(	PUNCT
ftr-356	50	49	cambridge	cambridge	PROPN
ftr-356	50	50	univ	univ	PROPN
ftr-356	50	51	.	.	PUNCT
ftr-356	51	1	press	press	PROPN
ftr-356	51	2	1980	1980	NUM
ftr-356	51	3	)	)	PUNCT
ftr-356	51	4	;	;	PUNCT
ftr-356	51	5	keith	keith	PROPN
ftr-356	51	6	s.	s.	PROPN
ftr-356	51	7	rosenn	rosenn	PROPN
ftr-356	51	8	,	,	PUNCT
ftr-356	51	9	adjusting	adjust	VERB
ftr-356	51	10	taxation	taxation	NOUN
ftr-356	51	11	of	of	ADP
ftr-356	51	12	business	business	NOUN
ftr-356	51	13	income	income	NOUN
ftr-356	51	14	for	for	ADP
ftr-356	51	15	inflation	inflation	NOUN
ftr-356	51	16	:	:	PUNCT
ftr-356	51	17	lesson	lesson	NOUN
ftr-356	51	18	from	from	ADP
ftr-356	51	19	brazil	brazil	PROPN
ftr-356	51	20	and	and	CCONJ
ftr-356	51	21	chile	chile	PROPN
ftr-356	51	22	,	,	PUNCT
ftr-356	51	23	13	13	NUM
ftr-356	51	24	texas	texas	PROPN
ftr-356	51	25	int’l	int’l	PROPN
ftr-356	51	26	l.j	l.j	PROPN
ftr-356	51	27	.	.	PROPN
ftr-356	51	28	165	165	NUM
ftr-356	51	29	(	(	PUNCT
ftr-356	51	30	19771978	19771978	NUM
ftr-356	51	31	)	)	PUNCT
ftr-356	51	32	;	;	PUNCT
ftr-356	51	33	int’l	int’l	NUM
ftr-356	51	34	fiscal	fiscal	ADJ
ftr-356	51	35	ass’n	ass’n	NOUN
ftr-356	51	36	,	,	PUNCT
ftr-356	51	37	adjustments	adjustment	NOUN
ftr-356	51	38	for	for	ADP
ftr-356	51	39	tax	tax	NOUN
ftr-356	51	40	purposes	purpose	NOUN
ftr-356	51	41	in	in	ADP
ftr-356	51	42	highly	highly	ADV
ftr-356	51	43	inflationary	inflationary	ADJ
ftr-356	51	44	economies	economy	NOUN
ftr-356	51	45	(	(	PUNCT
ftr-356	51	46	kluwer	kluwer	NOUN
ftr-356	51	47	law	law	PROPN
ftr-356	51	48	international	international	ADJ
ftr-356	51	49	1985	1985	NUM
ftr-356	51	50	)	)	PUNCT
ftr-356	51	51	;	;	PUNCT
ftr-356	51	52	yishai	yishai	PROPN
ftr-356	51	53	beer	beer	NOUN
ftr-356	51	54	,	,	PUNCT
ftr-356	51	55	taxation	taxation	NOUN
ftr-356	51	56	under	under	ADP
ftr-356	51	57	conditions	condition	NOUN
ftr-356	51	58	of	of	ADP
ftr-356	51	59	inflation	inflation	NOUN
ftr-356	51	60	:	:	PUNCT
ftr-356	51	61	the	the	DET
ftr-356	51	62	israeli	israeli	ADJ
ftr-356	51	63	experience	experience	NOUN
ftr-356	51	64	,	,	PUNCT
ftr-356	51	65	5	5	NUM
ftr-356	51	66	tax	tax	NOUN
ftr-356	51	67	notes	note	NOUN
ftr-356	51	68	int’l	int’l	PRON
ftr-356	51	69	299	299	NUM
ftr-356	51	70	(	(	PUNCT
ftr-356	51	71	1992	1992	NUM
ftr-356	51	72	)	)	PUNCT
ftr-356	51	73	;	;	PUNCT
ftr-356	51	74	daniel	daniel	PROPN
ftr-356	51	75	halperin	halperin	PROPN
ftr-356	51	76	&	&	CCONJ
ftr-356	51	77	eugene	eugene	PROPN
ftr-356	51	78	steuerle	steuerle	PROPN
ftr-356	51	79	,	,	PUNCT
ftr-356	51	80	indexing	index	VERB
ftr-356	51	81	the	the	DET
ftr-356	51	82	tax	tax	NOUN
ftr-356	51	83	system	system	NOUN
ftr-356	51	84	for	for	ADP
ftr-356	51	85	inflation	inflation	NOUN
ftr-356	51	86	,	,	PUNCT
ftr-356	51	87	in	in	ADP
ftr-356	51	88	uneasy	uneasy	ADJ
ftr-356	51	89	compromise	compromise	NOUN
ftr-356	51	90	:	:	PUNCT
ftr-356	51	91	problems	problem	NOUN
ftr-356	51	92	of	of	ADP
ftr-356	51	93	a	a	DET
ftr-356	51	94	hybrid	hybrid	ADJ
ftr-356	51	95	income	income	NOUN
ftr-356	51	96	-	-	PUNCT
ftr-356	51	97	consumption	consumption	NOUN
ftr-356	51	98	tax	tax	NOUN
ftr-356	51	99	347	347	NUM
ftr-356	51	100	(	(	PUNCT
ftr-356	51	101	aaron	aaron	PROPN
ftr-356	51	102	et	et	PROPN
ftr-356	51	103	al	al	PROPN
ftr-356	51	104	.	.	PUNCT
ftr-356	52	1	eds	eds	PROPN
ftr-356	52	2	.	.	PROPN
ftr-356	52	3	,	,	PUNCT
ftr-356	52	4	brookings	brookings	PROPN
ftr-356	52	5	inst	inst	PROPN
ftr-356	52	6	.	.	PUNCT
ftr-356	53	1	press	press	NOUN
ftr-356	53	2	1988	1988	NUM
ftr-356	53	3	)	)	PUNCT
ftr-356	53	4	.	.	PUNCT
ftr-356	54	1	4	4	X
ftr-356	54	2	.	.	X
ftr-356	54	3	see	see	VERB
ftr-356	54	4	part	part	NOUN
ftr-356	54	5	iii	iii	PROPN
ftr-356	54	6	c.	c.	PROPN
ftr-356	54	7	5	5	NUM
ftr-356	54	8	.	.	PUNCT
ftr-356	55	1	see	see	VERB
ftr-356	55	2	halperin	halperin	NOUN
ftr-356	55	3	&	&	CCONJ
ftr-356	55	4	steuerle	steuerle	PROPN
ftr-356	55	5	,	,	PUNCT
ftr-356	55	6	supra	supra	PROPN
ftr-356	55	7	note	note	NOUN
ftr-356	55	8	3	3	NUM
ftr-356	55	9	,	,	PUNCT
ftr-356	55	10	353	353	NUM
ftr-356	55	11	-	-	SYM
ftr-356	55	12	57	57	NUM
ftr-356	55	13	.	.	PUNCT
ftr-356	56	1	6	6	NUM
ftr-356	56	2	.	.	X
ftr-356	56	3	see	see	VERB
ftr-356	56	4	text	text	NOUN
ftr-356	56	5	accompanying	accompanying	ADJ
ftr-356	56	6	note	note	NOUN
ftr-356	56	7	14	14	NUM
ftr-356	56	8	et	et	PROPN
ftr-356	56	9	seq	seq	PROPN
ftr-356	56	10	.	.	PROPN
ftr-356	57	1	7	7	X
ftr-356	57	2	.	.	X
ftr-356	57	3	see	see	VERB
ftr-356	57	4	,	,	PUNCT
ftr-356	57	5	e.g.	e.g.	ADV
ftr-356	57	6	,	,	PUNCT
ftr-356	57	7	the	the	DET
ftr-356	57	8	literature	literature	NOUN
ftr-356	57	9	cited	cite	VERB
ftr-356	57	10	in	in	ADP
ftr-356	57	11	notes	note	NOUN
ftr-356	57	12	1	1	NUM
ftr-356	57	13	and	and	CCONJ
ftr-356	57	14	3	3	NUM
ftr-356	57	15	;	;	PUNCT
ftr-356	57	16	richard	richard	PROPN
ftr-356	57	17	a.	a.	PROPN
ftr-356	57	18	musgrave	musgrave	PROPN
ftr-356	57	19	,	,	PUNCT
ftr-356	57	20	comments	comment	NOUN
ftr-356	57	21	,	,	PUNCT
ftr-356	57	22	in	in	ADP
ftr-356	57	23	uneasy	uneasy	ADJ
ftr-356	57	24	compromise	compromise	NOUN
ftr-356	57	25	:	:	PUNCT
ftr-356	57	26	problems	problem	NOUN
ftr-356	57	27	of	of	ADP
ftr-356	57	28	a	a	DET
ftr-356	57	29	hybrid	hybrid	ADJ
ftr-356	57	30	income	income	NOUN
ftr-356	57	31	-	-	PUNCT
ftr-356	57	32	consumption	consumption	NOUN
ftr-356	57	33	tax	tax	NOUN
ftr-356	57	34	376	376	NUM
ftr-356	57	35	(	(	PUNCT
ftr-356	57	36	aaron	aaron	PROPN
ftr-356	57	37	et	et	PROPN
ftr-356	57	38	al	al	PROPN
ftr-356	57	39	.	.	PUNCT
ftr-356	58	1	eds	eds	PROPN
ftr-356	58	2	.	.	PROPN
ftr-356	58	3	,	,	PUNCT
ftr-356	58	4	brookings	brookings	PROPN
ftr-356	58	5	inst	inst	PROPN
ftr-356	58	6	.	.	PUNCT
ftr-356	59	1	press	press	NOUN
ftr-356	59	2	1988	1988	NUM
ftr-356	59	3	)	)	PUNCT
ftr-356	59	4	.	.	PUNCT
ftr-356	60	1	8	8	X
ftr-356	60	2	.	.	X
ftr-356	61	1	in	in	ADP
ftr-356	61	2	this	this	DET
ftr-356	61	3	article	article	NOUN
ftr-356	61	4	cost	cost	NOUN
ftr-356	61	5	-	-	PUNCT
ftr-356	61	6	benefit	benefit	NOUN
ftr-356	61	7	considerations	consideration	NOUN
ftr-356	61	8	include	include	VERB
ftr-356	61	9	all	all	DET
ftr-356	61	10	social	social	ADJ
ftr-356	61	11	costs	cost	NOUN
ftr-356	61	12	,	,	PUNCT
ftr-356	61	13	unless	unless	SCONJ
ftr-356	61	14	otherwise	otherwise	ADV
ftr-356	61	15	stated	state	VERB
ftr-356	61	16	.	.	PUNCT
ftr-356	62	1	9	9	X
ftr-356	62	2	.	.	X
ftr-356	62	3	see	see	VERB
ftr-356	62	4	,	,	PUNCT
ftr-356	62	5	e.g.	e.g.	ADV
ftr-356	62	6	,	,	PUNCT
ftr-356	62	7	cong	cong	NOUN
ftr-356	62	8	.	.	PUNCT
ftr-356	63	1	budget	budget	NOUN
ftr-356	63	2	office	office	PROPN
ftr-356	63	3	,	,	PUNCT
ftr-356	63	4	indexing	index	VERB
ftr-356	63	5	the	the	DET
ftr-356	63	6	individual	individual	ADJ
ftr-356	63	7	income	income	NOUN
ftr-356	63	8	tax	tax	NOUN
ftr-356	63	9	for	for	ADP
ftr-356	63	10	inflation	inflation	NOUN
ftr-356	63	11	,	,	PUNCT
ftr-356	63	12	at	at	ADP
ftr-356	63	13	5	5	NUM
ftr-356	63	14	-	-	SYM
ftr-356	63	15	10	10	NUM
ftr-356	63	16	(	(	PUNCT
ftr-356	63	17	1980	1980	NUM
ftr-356	63	18	)	)	PUNCT
ftr-356	63	19	;	;	PUNCT
ftr-356	63	20	oecd	oecd	PROPN
ftr-356	63	21	comm	comm	NOUN
ftr-356	63	22	.	.	PUNCT
ftr-356	64	1	on	on	ADP
ftr-356	64	2	fiscal	fiscal	ADJ
ftr-356	64	3	affairs	affair	NOUN
ftr-356	64	4	,	,	PUNCT
ftr-356	64	5	the	the	DET
ftr-356	64	6	adjustment	adjustment	NOUN
ftr-356	64	7	of	of	ADP
ftr-356	64	8	personal	personal	ADJ
ftr-356	64	9	income	income	NOUN
ftr-356	64	10	tax	tax	NOUN
ftr-356	64	11	systems	system	NOUN
ftr-356	64	12	for	for	ADP
ftr-356	64	13	inflation	inflation	NOUN
ftr-356	64	14	,	,	PUNCT
ftr-356	64	15	at	at	ADP
ftr-356	64	16	19	19	NUM
ftr-356	64	17	-	-	SYM
ftr-356	64	18	22	22	NUM
ftr-356	64	19	(	(	PUNCT
ftr-356	64	20	oecd	oecd	PROPN
ftr-356	64	21	publications	publication	NOUN
ftr-356	64	22	center	center	PROPN
ftr-356	64	23	1976	1976	NUM
ftr-356	64	24	)	)	PUNCT
ftr-356	65	1	[	[	X
ftr-356	65	2	hereinafter	hereinafter	VERB
ftr-356	65	3	the	the	DET
ftr-356	65	4	oecd	oecd	PROPN
ftr-356	65	5	report	report	NOUN
ftr-356	65	6	]	]	X
ftr-356	65	7	.	.	PUNCT
ftr-356	66	1	for	for	ADP
ftr-356	66	2	example	example	NOUN
ftr-356	66	3	,	,	PUNCT
ftr-356	66	4	the	the	DET
ftr-356	66	5	effect	effect	NOUN
ftr-356	66	6	of	of	ADP
ftr-356	66	7	non	non	ADJ
ftr-356	66	8	-	-	NOUN
ftr-356	66	9	adjustment	adjustment	NOUN
ftr-356	66	10	for	for	ADP
ftr-356	66	11	capital	capital	NOUN
ftr-356	66	12	gains	gain	NOUN
ftr-356	66	13	is	be	AUX
ftr-356	66	14	greater	great	ADJ
ftr-356	66	15	for	for	ADP
ftr-356	66	16	the	the	DET
ftr-356	66	17	middle	middle	ADJ
ftr-356	66	18	class	class	NOUN
ftr-356	66	19	than	than	ADP
ftr-356	66	20	for	for	ADP
ftr-356	66	21	the	the	DET
ftr-356	66	22	wealthy	wealthy	ADJ
ftr-356	66	23	.	.	PUNCT
ftr-356	67	1	see	see	VERB
ftr-356	67	2	bruce	bruce	PROPN
ftr-356	67	3	bartlett	bartlett	PROPN
ftr-356	67	4	,	,	PUNCT
ftr-356	67	5	inflation	inflation	NOUN
ftr-356	67	6	and	and	CCONJ
ftr-356	67	7	capital	capital	NOUN
ftr-356	67	8	gains	gain	NOUN
ftr-356	67	9	,	,	PUNCT
ftr-356	67	10	75	75	NUM
ftr-356	67	11	tax	tax	NOUN
ftr-356	67	12	note	note	NOUN
ftr-356	67	13	1263	1263	NUM
ftr-356	67	14	(	(	PUNCT
ftr-356	67	15	1997	1997	NUM
ftr-356	67	16	)	)	PUNCT
ftr-356	67	17	.	.	PUNCT
ftr-356	68	1	10	10	NUM
ftr-356	68	2	.	.	PUNCT
ftr-356	69	1	i	i	PRON
ftr-356	69	2	d.	d.	PROPN
ftr-356	69	3	416	416	NUM
ftr-356	69	4	florida	florida	PROPN
ftr-356	69	5	tax	tax	NOUN
ftr-356	69	6	review	review	NOUN
ftr-356	70	1	[	[	X
ftr-356	70	2	vol	vol	NOUN
ftr-356	70	3	.	.	PUNCT
ftr-356	71	1	10:4	10:4	NUM
ftr-356	71	2	adjustment	adjustment	NOUN
ftr-356	71	3	issue	issue	NOUN
ftr-356	71	4	.	.	PUNCT
ftr-356	72	1	the	the	DET
ftr-356	72	2	article	article	NOUN
ftr-356	72	3	argues	argue	VERB
ftr-356	72	4	that	that	SCONJ
ftr-356	72	5	adopting	adopt	VERB
ftr-356	72	6	an	an	DET
ftr-356	72	7	adjusted	adjusted	ADJ
ftr-356	72	8	tax	tax	NOUN
ftr-356	72	9	regime	regime	NOUN
ftr-356	72	10	is	be	AUX
ftr-356	72	11	largely	largely	ADV
ftr-356	72	12	dependent	dependent	ADJ
ftr-356	72	13	on	on	ADP
ftr-356	72	14	the	the	DET
ftr-356	72	15	existence	existence	NOUN
ftr-356	72	16	and	and	CCONJ
ftr-356	72	17	extent	extent	NOUN
ftr-356	72	18	of	of	ADP
ftr-356	72	19	a	a	DET
ftr-356	72	20	general	general	ADJ
ftr-356	72	21	social	social	ADJ
ftr-356	72	22	culture	culture	NOUN
ftr-356	72	23	of	of	ADP
ftr-356	72	24	adjustment	adjustment	NOUN
ftr-356	72	25	,	,	PUNCT
ftr-356	72	26	which	which	PRON
ftr-356	72	27	i	i	PRON
ftr-356	72	28	refer	refer	VERB
ftr-356	72	29	to	to	ADP
ftr-356	72	30	as	as	ADP
ftr-356	72	31	‘	'	PUNCT
ftr-356	72	32	adjustism	adjustism	NOUN
ftr-356	72	33	’	'	PUNCT
ftr-356	72	34	(	(	PUNCT
ftr-356	72	35	the	the	DET
ftr-356	72	36	opposite	opposite	NOUN
ftr-356	72	37	of	of	ADP
ftr-356	72	38	nominalism	nominalism	NOUN
ftr-356	72	39	)	)	PUNCT
ftr-356	72	40	.	.	PUNCT
ftr-356	73	1	the	the	PRON
ftr-356	73	2	more	more	ADJ
ftr-356	73	3	a	a	DET
ftr-356	73	4	society	society	NOUN
ftr-356	73	5	and	and	CCONJ
ftr-356	73	6	its	its	PRON
ftr-356	73	7	economy	economy	NOUN
ftr-356	73	8	are	be	AUX
ftr-356	73	9	characterized	characterize	VERB
ftr-356	73	10	by	by	ADP
ftr-356	73	11	adjustment	adjustment	NOUN
ftr-356	73	12	for	for	ADP
ftr-356	73	13	inflation	inflation	NOUN
ftr-356	73	14	in	in	ADP
ftr-356	73	15	non	non	ADJ
ftr-356	73	16	-	-	ADJ
ftr-356	73	17	tax	tax	ADJ
ftr-356	73	18	areas,11	areas,11	NOUN
ftr-356	73	19	the	the	PRON
ftr-356	73	20	more	more	ADV
ftr-356	73	21	likely	likely	ADJ
ftr-356	73	22	it	it	PRON
ftr-356	73	23	is	be	AUX
ftr-356	73	24	that	that	SCONJ
ftr-356	73	25	the	the	DET
ftr-356	73	26	tax	tax	NOUN
ftr-356	73	27	system	system	NOUN
ftr-356	73	28	will	will	AUX
ftr-356	73	29	also	also	ADV
ftr-356	73	30	adjust	adjust	VERB
ftr-356	73	31	for	for	ADP
ftr-356	73	32	inflation	inflation	NOUN
ftr-356	73	33	.	.	PUNCT
ftr-356	74	1	adjustisim	adjustisim	PROPN
ftr-356	74	2	derives	derive	VERB
ftr-356	74	3	from	from	ADP
ftr-356	74	4	the	the	DET
ftr-356	74	5	way	way	NOUN
ftr-356	74	6	a	a	DET
ftr-356	74	7	society	society	NOUN
ftr-356	74	8	relates	relate	VERB
ftr-356	74	9	to	to	ADP
ftr-356	74	10	the	the	DET
ftr-356	74	11	value	value	NOUN
ftr-356	74	12	of	of	ADP
ftr-356	74	13	“	"	PUNCT
ftr-356	74	14	money	money	NOUN
ftr-356	74	15	”	"	PUNCT
ftr-356	74	16	:	:	PUNCT
ftr-356	74	17	is	be	AUX
ftr-356	74	18	the	the	DET
ftr-356	74	19	society	society	NOUN
ftr-356	74	20	committed	commit	VERB
ftr-356	74	21	to	to	ADP
ftr-356	74	22	nominalism	nominalism	NOUN
ftr-356	74	23	or	or	CCONJ
ftr-356	74	24	adjustism	adjustism	NOUN
ftr-356	74	25	?	?	PUNCT
ftr-356	75	1	is	be	AUX
ftr-356	75	2	the	the	DET
ftr-356	75	3	prevailing	prevail	VERB
ftr-356	75	4	culture	culture	NOUN
ftr-356	75	5	one	one	NUM
ftr-356	75	6	of	of	ADP
ftr-356	75	7	nominalism	nominalism	NOUN
ftr-356	75	8	or	or	CCONJ
ftr-356	75	9	adjustism?12	adjustism?12	PROPN
ftr-356	75	10	according	accord	VERB
ftr-356	75	11	to	to	ADP
ftr-356	75	12	the	the	DET
ftr-356	75	13	proposed	propose	VERB
ftr-356	75	14	paradigm	paradigm	NOUN
ftr-356	75	15	,	,	PUNCT
ftr-356	75	16	the	the	DET
ftr-356	75	17	integration	integration	NOUN
ftr-356	75	18	of	of	ADP
ftr-356	75	19	the	the	DET
ftr-356	75	20	tax	tax	NOUN
ftr-356	75	21	system	system	NOUN
ftr-356	75	22	into	into	ADP
ftr-356	75	23	the	the	DET
ftr-356	75	24	surrounding	surround	VERB
ftr-356	75	25	socio	socio	NOUN
ftr-356	75	26	-	-	PUNCT
ftr-356	75	27	economic	economic	ADJ
ftr-356	75	28	culture	culture	NOUN
ftr-356	75	29	includes	include	VERB
ftr-356	75	30	the	the	DET
ftr-356	75	31	adjustment	adjustment	NOUN
ftr-356	75	32	for	for	ADP
ftr-356	75	33	inflation	inflation	NOUN
ftr-356	75	34	.	.	PUNCT
ftr-356	76	1	in	in	ADP
ftr-356	76	2	the	the	DET
ftr-356	76	3	face	face	NOUN
ftr-356	76	4	of	of	ADP
ftr-356	76	5	substantial	substantial	ADJ
ftr-356	76	6	change	change	NOUN
ftr-356	76	7	in	in	ADP
ftr-356	76	8	the	the	DET
ftr-356	76	9	socio	socio	NOUN
ftr-356	76	10	-	-	PUNCT
ftr-356	76	11	economic	economic	ADJ
ftr-356	76	12	environment	environment	NOUN
ftr-356	76	13	,	,	PUNCT
ftr-356	76	14	the	the	DET
ftr-356	76	15	tax	tax	NOUN
ftr-356	76	16	system	system	NOUN
ftr-356	76	17	will	will	AUX
ftr-356	76	18	not	not	PART
ftr-356	76	19	be	be	AUX
ftr-356	76	20	the	the	DET
ftr-356	76	21	first	first	ADJ
ftr-356	76	22	to	to	PART
ftr-356	76	23	react	react	VERB
ftr-356	76	24	due	due	ADP
ftr-356	76	25	to	to	ADP
ftr-356	76	26	its	its	PRON
ftr-356	76	27	complicated	complicated	ADJ
ftr-356	76	28	and	and	CCONJ
ftr-356	76	29	conservative	conservative	ADJ
ftr-356	76	30	nature	nature	NOUN
ftr-356	76	31	,	,	PUNCT
ftr-356	76	32	but	but	CCONJ
ftr-356	76	33	it	it	PRON
ftr-356	76	34	is	be	AUX
ftr-356	76	35	not	not	PART
ftr-356	76	36	to	to	PART
ftr-356	76	37	say	say	VERB
ftr-356	76	38	that	that	SCONJ
ftr-356	76	39	the	the	DET
ftr-356	76	40	tax	tax	NOUN
ftr-356	76	41	system	system	NOUN
ftr-356	76	42	will	will	AUX
ftr-356	76	43	be	be	AUX
ftr-356	76	44	the	the	DET
ftr-356	76	45	last	last	ADJ
ftr-356	76	46	to	to	PART
ftr-356	76	47	adjust	adjust	VERB
ftr-356	76	48	.	.	PUNCT
ftr-356	77	1	the	the	DET
ftr-356	77	2	general	general	ADJ
ftr-356	77	3	cultural	cultural	ADJ
ftr-356	77	4	paradigm	paradigm	NOUN
ftr-356	77	5	of	of	ADP
ftr-356	77	6	adjustment	adjustment	NOUN
ftr-356	77	7	affects	affect	VERB
ftr-356	77	8	the	the	DET
ftr-356	77	9	decision	decision	NOUN
ftr-356	77	10	of	of	ADP
ftr-356	77	11	whether	whether	SCONJ
ftr-356	77	12	to	to	PART
ftr-356	77	13	adopt	adopt	VERB
ftr-356	77	14	a	a	DET
ftr-356	77	15	partial	partial	ADJ
ftr-356	77	16	adjustment	adjustment	NOUN
ftr-356	77	17	regime	regime	NOUN
ftr-356	77	18	or	or	CCONJ
ftr-356	77	19	a	a	DET
ftr-356	77	20	comprehensive	comprehensive	ADJ
ftr-356	77	21	adjustment	adjustment	NOUN
ftr-356	77	22	regime	regime	NOUN
ftr-356	77	23	.	.	PUNCT
ftr-356	78	1	this	this	DET
ftr-356	78	2	paradigm	paradigm	NOUN
ftr-356	78	3	explains	explain	VERB
ftr-356	78	4	the	the	DET
ftr-356	78	5	reality	reality	NOUN
ftr-356	78	6	in	in	ADP
ftr-356	78	7	the	the	DET
ftr-356	78	8	united	united	PROPN
ftr-356	78	9	states	states	PROPN
ftr-356	78	10	with	with	ADP
ftr-356	78	11	regards	regard	NOUN
ftr-356	78	12	to	to	ADP
ftr-356	78	13	adjustment	adjustment	NOUN
ftr-356	78	14	for	for	ADP
ftr-356	78	15	inflation	inflation	NOUN
ftr-356	78	16	in	in	ADP
ftr-356	78	17	general	general	ADJ
ftr-356	78	18	and	and	CCONJ
ftr-356	78	19	its	its	PRON
ftr-356	78	20	tax	tax	NOUN
ftr-356	78	21	regime	regime	NOUN
ftr-356	78	22	in	in	ADP
ftr-356	78	23	particular	particular	ADJ
ftr-356	78	24	.	.	PUNCT
ftr-356	79	1	the	the	DET
ftr-356	79	2	american	american	ADJ
ftr-356	79	3	discourse	discourse	NOUN
ftr-356	79	4	on	on	ADP
ftr-356	79	5	adjusting	adjust	VERB
ftr-356	79	6	the	the	DET
ftr-356	79	7	income	income	NOUN
ftr-356	79	8	tax	tax	NOUN
ftr-356	79	9	regime	regime	NOUN
ftr-356	79	10	for	for	ADP
ftr-356	79	11	inflation	inflation	NOUN
ftr-356	79	12	,	,	PUNCT
ftr-356	79	13	which	which	PRON
ftr-356	79	14	first	first	ADV
ftr-356	79	15	took	take	VERB
ftr-356	79	16	place	place	NOUN
ftr-356	79	17	in	in	ADP
ftr-356	79	18	the	the	DET
ftr-356	79	19	late	late	ADJ
ftr-356	79	20	nineteen	nineteen	NUM
ftr-356	79	21	seventies	seventy	NOUN
ftr-356	79	22	and	and	CCONJ
ftr-356	79	23	early	early	ADJ
ftr-356	79	24	nineteen	nineteen	NUM
ftr-356	79	25	eighties	eighty	NOUN
ftr-356	79	26	,	,	PUNCT
ftr-356	79	27	was	be	AUX
ftr-356	79	28	unproductive	unproductive	ADJ
ftr-356	79	29	from	from	ADP
ftr-356	79	30	the	the	DET
ftr-356	79	31	start	start	NOUN
ftr-356	79	32	and	and	CCONJ
ftr-356	79	33	was	be	AUX
ftr-356	79	34	doomed	doom	VERB
ftr-356	79	35	to	to	ADP
ftr-356	79	36	failure	failure	NOUN
ftr-356	79	37	because	because	SCONJ
ftr-356	79	38	the	the	DET
ftr-356	79	39	u.s	u.s	PROPN
ftr-356	79	40	.	.	PROPN
ftr-356	79	41	culture	culture	NOUN
ftr-356	79	42	of	of	ADP
ftr-356	79	43	adjustism	adjustism	NOUN
ftr-356	79	44	was	be	AUX
ftr-356	79	45	not	not	PART
ftr-356	79	46	sufficiently	sufficiently	ADV
ftr-356	79	47	ripe	ripe	ADJ
ftr-356	79	48	for	for	ADP
ftr-356	79	49	justifying	justify	VERB
ftr-356	79	50	or	or	CCONJ
ftr-356	79	51	permitting	permit	VERB
ftr-356	79	52	a	a	DET
ftr-356	79	53	“	"	PUNCT
ftr-356	79	54	legitimate	legitimate	ADJ
ftr-356	79	55	”	"	PUNCT
ftr-356	79	56	social	social	ADJ
ftr-356	79	57	decision	decision	NOUN
ftr-356	79	58	on	on	ADP
ftr-356	79	59	adjusting	adjust	VERB
ftr-356	79	60	the	the	DET
ftr-356	79	61	tax	tax	NOUN
ftr-356	79	62	system	system	NOUN
ftr-356	79	63	for	for	ADP
ftr-356	79	64	inflation	inflation	NOUN
ftr-356	79	65	.	.	PUNCT
ftr-356	80	1	part	part	NOUN
ftr-356	80	2	i	i	PRON
ftr-356	80	3	will	will	AUX
ftr-356	80	4	present	present	VERB
ftr-356	80	5	the	the	DET
ftr-356	80	6	fundamental	fundamental	ADJ
ftr-356	80	7	principles	principle	NOUN
ftr-356	80	8	regarding	regard	VERB
ftr-356	80	9	the	the	DET
ftr-356	80	10	adjustment	adjustment	NOUN
ftr-356	80	11	of	of	ADP
ftr-356	80	12	the	the	DET
ftr-356	80	13	income	income	NOUN
ftr-356	80	14	tax	tax	NOUN
ftr-356	80	15	regime	regime	NOUN
ftr-356	80	16	,	,	PUNCT
ftr-356	80	17	focusing	focus	VERB
ftr-356	80	18	on	on	ADP
ftr-356	80	19	the	the	DET
ftr-356	80	20	two	two	NUM
ftr-356	80	21	basic	basic	ADJ
ftr-356	80	22	models	model	NOUN
ftr-356	80	23	of	of	ADP
ftr-356	80	24	adjustment	adjustment	NOUN
ftr-356	80	25	for	for	ADP
ftr-356	80	26	inflation	inflation	NOUN
ftr-356	80	27	–	–	PUNCT
ftr-356	80	28	comprehensive	comprehensive	ADJ
ftr-356	80	29	adjustment	adjustment	NOUN
ftr-356	80	30	and	and	CCONJ
ftr-356	80	31	partial	partial	ADJ
ftr-356	80	32	adjustment	adjustment	NOUN
ftr-356	80	33	–	–	PUNCT
ftr-356	80	34	and	and	CCONJ
ftr-356	80	35	the	the	DET
ftr-356	80	36	subcategories	subcategorie	NOUN
ftr-356	80	37	of	of	ADP
ftr-356	80	38	partial	partial	ADJ
ftr-356	80	39	adjustment	adjustment	NOUN
ftr-356	80	40	:	:	PUNCT
ftr-356	80	41	explicit	explicit	ADJ
ftr-356	80	42	partial	partial	ADJ
ftr-356	80	43	adjustment	adjustment	NOUN
ftr-356	80	44	and	and	CCONJ
ftr-356	80	45	implicit	implicit	ADJ
ftr-356	80	46	partial	partial	ADJ
ftr-356	80	47	adjustment	adjustment	NOUN
ftr-356	80	48	.	.	PUNCT
ftr-356	81	1	this	this	DET
ftr-356	81	2	part	part	NOUN
ftr-356	81	3	provides	provide	VERB
ftr-356	81	4	the	the	DET
ftr-356	81	5	necessary	necessary	ADJ
ftr-356	81	6	background	background	NOUN
ftr-356	81	7	for	for	ADP
ftr-356	81	8	part	part	PROPN
ftr-356	81	9	ii	ii	PROPN
ftr-356	81	10	,	,	PUNCT
ftr-356	81	11	which	which	PRON
ftr-356	81	12	will	will	AUX
ftr-356	81	13	review	review	VERB
ftr-356	81	14	the	the	DET
ftr-356	81	15	various	various	ADJ
ftr-356	81	16	considerations	consideration	NOUN
ftr-356	81	17	that	that	PRON
ftr-356	81	18	influence	influence	VERB
ftr-356	81	19	the	the	DET
ftr-356	81	20	transition	transition	NOUN
ftr-356	81	21	from	from	ADP
ftr-356	81	22	a	a	DET
ftr-356	81	23	nominalistic	nominalistic	ADJ
ftr-356	81	24	model	model	NOUN
ftr-356	81	25	to	to	ADP
ftr-356	81	26	a	a	DET
ftr-356	81	27	model	model	NOUN
ftr-356	81	28	that	that	PRON
ftr-356	81	29	adjusts	adjust	VERB
ftr-356	81	30	for	for	ADP
ftr-356	81	31	inflation	inflation	NOUN
ftr-356	81	32	,	,	PUNCT
ftr-356	81	33	and	and	CCONJ
ftr-356	81	34	the	the	DET
ftr-356	81	35	scope	scope	NOUN
ftr-356	81	36	of	of	ADP
ftr-356	81	37	that	that	DET
ftr-356	81	38	adjustment	adjustment	NOUN
ftr-356	81	39	.	.	PUNCT
ftr-356	82	1	at	at	ADP
ftr-356	82	2	the	the	DET
ftr-356	82	3	center	center	NOUN
ftr-356	82	4	of	of	ADP
ftr-356	82	5	this	this	DET
ftr-356	82	6	discussion	discussion	NOUN
ftr-356	82	7	is	be	AUX
ftr-356	82	8	the	the	DET
ftr-356	82	9	general	general	ADJ
ftr-356	82	10	culture	culture	NOUN
ftr-356	82	11	paradigm	paradigm	NOUN
ftr-356	82	12	of	of	ADP
ftr-356	82	13	adjustment	adjustment	NOUN
ftr-356	82	14	for	for	ADP
ftr-356	82	15	inflation	inflation	NOUN
ftr-356	82	16	,	,	PUNCT
ftr-356	82	17	and	and	CCONJ
ftr-356	82	18	the	the	DET
ftr-356	82	19	relationship	relationship	NOUN
ftr-356	82	20	between	between	ADP
ftr-356	82	21	the	the	DET
ftr-356	82	22	general	general	ADJ
ftr-356	82	23	culture	culture	NOUN
ftr-356	82	24	paradigm	paradigm	NOUN
ftr-356	82	25	and	and	CCONJ
ftr-356	82	26	other	other	ADJ
ftr-356	82	27	policy	policy	NOUN
ftr-356	82	28	considerations	consideration	NOUN
ftr-356	82	29	.	.	PUNCT
ftr-356	83	1	11	11	NUM
ftr-356	83	2	.	.	X
ftr-356	84	1	for	for	ADP
ftr-356	84	2	a	a	DET
ftr-356	84	3	legal	legal	ADJ
ftr-356	84	4	analysis	analysis	NOUN
ftr-356	84	5	of	of	ADP
ftr-356	84	6	inflation	inflation	NOUN
ftr-356	84	7	,	,	PUNCT
ftr-356	84	8	see	see	VERB
ftr-356	84	9	rosenn	rosenn	NOUN
ftr-356	84	10	,	,	PUNCT
ftr-356	84	11	supra	supra	ADJ
ftr-356	84	12	note	note	NOUN
ftr-356	84	13	2	2	NUM
ftr-356	84	14	;	;	PUNCT
ftr-356	84	15	hirschberg	hirschberg	PROPN
ftr-356	84	16	,	,	PUNCT
ftr-356	84	17	supra	supra	PROPN
ftr-356	84	18	note	note	NOUN
ftr-356	84	19	2	2	NUM
ftr-356	84	20	;	;	PUNCT
ftr-356	84	21	mann	mann	PROPN
ftr-356	84	22	,	,	PUNCT
ftr-356	84	23	supra	supra	PROPN
ftr-356	84	24	note	note	NOUN
ftr-356	84	25	2	2	NUM
ftr-356	84	26	.	.	NOUN
ftr-356	84	27	12	12	NUM
ftr-356	84	28	.	.	PUNCT
ftr-356	85	1	only	only	ADV
ftr-356	85	2	few	few	ADJ
ftr-356	85	3	areas	area	NOUN
ftr-356	85	4	of	of	ADP
ftr-356	85	5	the	the	DET
ftr-356	85	6	social	social	ADJ
ftr-356	85	7	order	order	NOUN
ftr-356	85	8	are	be	AUX
ftr-356	85	9	unaffected	unaffected	ADJ
ftr-356	85	10	by	by	ADP
ftr-356	85	11	inflation	inflation	NOUN
ftr-356	85	12	.	.	PUNCT
ftr-356	86	1	see	see	VERB
ftr-356	86	2	,	,	PUNCT
ftr-356	86	3	e.g.	e.g.	ADV
ftr-356	86	4	,	,	PUNCT
ftr-356	86	5	jim	jim	PROPN
ftr-356	86	6	chen	chen	PROPN
ftr-356	86	7	,	,	PUNCT
ftr-356	86	8	the	the	DET
ftr-356	86	9	price	price	NOUN
ftr-356	86	10	of	of	ADP
ftr-356	86	11	macroeconomic	macroeconomic	ADJ
ftr-356	86	12	imprecision	imprecision	NOUN
ftr-356	86	13	:	:	PUNCT
ftr-356	86	14	how	how	SCONJ
ftr-356	86	15	should	should	AUX
ftr-356	86	16	the	the	DET
ftr-356	86	17	law	law	NOUN
ftr-356	86	18	measure	measure	VERB
ftr-356	86	19	inflation	inflation	NOUN
ftr-356	86	20	?	?	PUNCT
ftr-356	87	1	54	54	NUM
ftr-356	87	2	hastings	hastings	PROPN
ftr-356	87	3	l.j	l.j	PROPN
ftr-356	87	4	.	.	PROPN
ftr-356	87	5	1375	1375	NUM
ftr-356	87	6	,	,	PUNCT
ftr-356	87	7	1376	1376	NUM
ftr-356	87	8	(	(	PUNCT
ftr-356	87	9	2003	2003	NUM
ftr-356	87	10	)	)	PUNCT
ftr-356	87	11	.	.	PUNCT
ftr-356	88	1	2010	2010	NUM
ftr-356	88	2	]	]	PUNCT
ftr-356	89	1	the	the	DET
ftr-356	89	2	coming	come	VERB
ftr-356	89	3	(	(	PUNCT
ftr-356	89	4	?	?	PUNCT
ftr-356	89	5	)	)	PUNCT
ftr-356	89	6	inflation	inflation	NOUN
ftr-356	89	7	and	and	CCONJ
ftr-356	89	8	the	the	DET
ftr-356	89	9	income	income	NOUN
ftr-356	89	10	tax	tax	NOUN
ftr-356	89	11	417	417	NUM
ftr-356	89	12	i.	i.	NOUN
ftr-356	89	13	fundamental	fundamental	ADJ
ftr-356	89	14	principles	principle	NOUN
ftr-356	89	15	of	of	ADP
ftr-356	89	16	adjusting	adjust	VERB
ftr-356	89	17	the	the	DET
ftr-356	89	18	income	income	NOUN
ftr-356	89	19	tax	tax	NOUN
ftr-356	89	20	regime	regime	NOUN
ftr-356	89	21	for	for	ADP
ftr-356	89	22	inflation	inflation	NOUN
ftr-356	89	23	a.	a.	NOUN
ftr-356	89	24	general	general	PROPN
ftr-356	89	25	inflation	inflation	NOUN
ftr-356	89	26	erodes	erode	VERB
ftr-356	89	27	the	the	DET
ftr-356	89	28	effectiveness	effectiveness	NOUN
ftr-356	89	29	of	of	ADP
ftr-356	89	30	various	various	ADJ
ftr-356	89	31	normative	normative	ADJ
ftr-356	89	32	regimes	regime	NOUN
ftr-356	89	33	by	by	ADP
ftr-356	89	34	distorting	distort	VERB
ftr-356	89	35	distributive	distributive	ADJ
ftr-356	89	36	justice13	justice13	NOUN
ftr-356	89	37	and	and	CCONJ
ftr-356	89	38	economic	economic	ADJ
ftr-356	89	39	efficiency.14	efficiency.14	NOUN
ftr-356	89	40	this	this	DET
ftr-356	89	41	erosion	erosion	NOUN
ftr-356	89	42	continues	continue	VERB
ftr-356	89	43	as	as	ADV
ftr-356	89	44	long	long	ADV
ftr-356	89	45	as	as	SCONJ
ftr-356	89	46	the	the	DET
ftr-356	89	47	legal	legal	ADJ
ftr-356	89	48	system	system	NOUN
ftr-356	89	49	employs	employ	VERB
ftr-356	89	50	nominal	nominal	ADJ
ftr-356	89	51	values	value	NOUN
ftr-356	89	52	of	of	ADP
ftr-356	89	53	money	money	NOUN
ftr-356	89	54	between	between	ADP
ftr-356	89	55	points	point	NOUN
ftr-356	89	56	in	in	ADP
ftr-356	89	57	time	time	NOUN
ftr-356	89	58	.	.	PUNCT
ftr-356	90	1	when	when	SCONJ
ftr-356	90	2	inflation	inflation	NOUN
ftr-356	90	3	occurs	occur	VERB
ftr-356	90	4	,	,	PUNCT
ftr-356	90	5	this	this	DET
ftr-356	90	6	nominal	nominal	ADJ
ftr-356	90	7	nominal	nominal	ADJ
ftr-356	90	8	approach	approach	NOUN
ftr-356	90	9	creates	create	VERB
ftr-356	90	10	a	a	DET
ftr-356	90	11	variety	variety	NOUN
ftr-356	90	12	of	of	ADP
ftr-356	90	13	distortions	distortion	NOUN
ftr-356	90	14	,	,	PUNCT
ftr-356	90	15	and	and	CCONJ
ftr-356	90	16	many	many	ADJ
ftr-356	90	17	legal	legal	ADJ
ftr-356	90	18	regimes	regime	NOUN
ftr-356	90	19	are	be	AUX
ftr-356	90	20	rendered	render	VERB
ftr-356	90	21	ridiculous	ridiculous	ADJ
ftr-356	90	22	in	in	ADP
ftr-356	90	23	the	the	DET
ftr-356	90	24	absence	absence	NOUN
ftr-356	90	25	of	of	ADP
ftr-356	90	26	adjustment	adjustment	NOUN
ftr-356	90	27	for	for	ADP
ftr-356	90	28	inflation.15	inflation.15	NOUN
ftr-356	90	29	inflation	inflation	NOUN
ftr-356	90	30	undermines	undermine	VERB
ftr-356	90	31	the	the	DET
ftr-356	90	32	primary	primary	ADJ
ftr-356	90	33	goal	goal	NOUN
ftr-356	90	34	of	of	ADP
ftr-356	90	35	the	the	DET
ftr-356	90	36	tax	tax	NOUN
ftr-356	90	37	system	system	NOUN
ftr-356	90	38	:	:	PUNCT
ftr-356	90	39	collection	collection	NOUN
ftr-356	90	40	of	of	ADP
ftr-356	90	41	just	just	ADV
ftr-356	90	42	and	and	CCONJ
ftr-356	90	43	efficient	efficient	ADJ
ftr-356	90	44	taxes.16	taxes.16	PROPN
ftr-356	90	45	this	this	DET
ftr-356	90	46	distortion	distortion	NOUN
ftr-356	90	47	occurs	occur	VERB
ftr-356	90	48	even	even	ADV
ftr-356	90	49	at	at	ADP
ftr-356	90	50	relatively	relatively	ADV
ftr-356	90	51	low	low	ADJ
ftr-356	90	52	rates	rate	NOUN
ftr-356	90	53	of	of	ADP
ftr-356	90	54	inflation.17	inflation.17	PROPN
ftr-356	90	55	distributive	distributive	ADJ
ftr-356	90	56	justice	justice	NOUN
ftr-356	90	57	suffers	suffer	VERB
ftr-356	90	58	when	when	SCONJ
ftr-356	90	59	inflation	inflation	NOUN
ftr-356	90	60	affects	affect	VERB
ftr-356	90	61	ability	ability	NOUN
ftr-356	90	62	to	to	ADP
ftr-356	90	63	pay,18	pay,18	X
ftr-356	90	64	both	both	CCONJ
ftr-356	90	65	in	in	ADP
ftr-356	90	66	terms	term	NOUN
ftr-356	90	67	of	of	ADP
ftr-356	90	68	horizontal	horizontal	ADJ
ftr-356	90	69	and	and	CCONJ
ftr-356	90	70	vertical	vertical	ADJ
ftr-356	90	71	justice	justice	NOUN
ftr-356	90	72	.	.	PUNCT
ftr-356	91	1	it	it	PRON
ftr-356	91	2	also	also	ADV
ftr-356	91	3	causes	cause	VERB
ftr-356	91	4	substantial	substantial	ADJ
ftr-356	91	5	harm	harm	NOUN
ftr-356	91	6	to	to	ADP
ftr-356	91	7	the	the	DET
ftr-356	91	8	economic	economic	ADJ
ftr-356	91	9	effectiveness	effectiveness	NOUN
ftr-356	91	10	of	of	ADP
ftr-356	91	11	the	the	DET
ftr-356	91	12	tax	tax	NOUN
ftr-356	91	13	system	system	NOUN
ftr-356	91	14	.	.	PUNCT
ftr-356	92	1	inflation	inflation	NOUN
ftr-356	92	2	gives	give	VERB
ftr-356	92	3	preference	preference	NOUN
ftr-356	92	4	to	to	ADP
ftr-356	92	5	debt	debt	NOUN
ftr-356	92	6	over	over	ADP
ftr-356	92	7	equity	equity	NOUN
ftr-356	92	8	due	due	ADP
ftr-356	92	9	to	to	ADP
ftr-356	92	10	the	the	DET
ftr-356	92	11	deduction	deduction	NOUN
ftr-356	92	12	of	of	ADP
ftr-356	92	13	the	the	DET
ftr-356	92	14	inflationary	inflationary	ADJ
ftr-356	92	15	13	13	NUM
ftr-356	92	16	.	.	PUNCT
ftr-356	93	1	for	for	ADP
ftr-356	93	2	an	an	DET
ftr-356	93	3	analysis	analysis	NOUN
ftr-356	93	4	of	of	ADP
ftr-356	93	5	the	the	DET
ftr-356	93	6	impact	impact	NOUN
ftr-356	93	7	of	of	ADP
ftr-356	93	8	inflation	inflation	NOUN
ftr-356	93	9	on	on	ADP
ftr-356	93	10	distributive	distributive	ADJ
ftr-356	93	11	justice	justice	NOUN
ftr-356	93	12	,	,	PUNCT
ftr-356	93	13	see	see	VERB
ftr-356	93	14	,	,	PUNCT
ftr-356	93	15	e.g.	e.g.	ADV
ftr-356	93	16	,	,	PUNCT
ftr-356	93	17	stanley	stanley	PROPN
ftr-356	93	18	fischer	fischer	PROPN
ftr-356	93	19	,	,	PUNCT
ftr-356	93	20	indexing	indexing	NOUN
ftr-356	93	21	,	,	PUNCT
ftr-356	93	22	inflation	inflation	NOUN
ftr-356	93	23	,	,	PUNCT
ftr-356	93	24	and	and	CCONJ
ftr-356	93	25	economic	economic	ADJ
ftr-356	93	26	policy	policy	NOUN
ftr-356	93	27	19	19	NUM
ftr-356	93	28	-	-	SYM
ftr-356	93	29	27	27	NUM
ftr-356	93	30	(	(	PUNCT
ftr-356	93	31	mit	mit	PROPN
ftr-356	93	32	press	press	NOUN
ftr-356	93	33	1986	1986	NUM
ftr-356	93	34	)	)	PUNCT
ftr-356	93	35	.	.	PUNCT
ftr-356	94	1	fischer	fischer	PROPN
ftr-356	94	2	argues	argue	VERB
ftr-356	94	3	that	that	SCONJ
ftr-356	94	4	inflation	inflation	NOUN
ftr-356	94	5	harms	harm	VERB
ftr-356	94	6	distributive	distributive	ADJ
ftr-356	94	7	justice	justice	NOUN
ftr-356	94	8	because	because	SCONJ
ftr-356	94	9	it	it	PRON
ftr-356	94	10	introduces	introduce	VERB
ftr-356	94	11	discrimination	discrimination	NOUN
ftr-356	94	12	between	between	ADP
ftr-356	94	13	creditors	creditor	NOUN
ftr-356	94	14	and	and	CCONJ
ftr-356	94	15	debtors	debtor	NOUN
ftr-356	94	16	,	,	PUNCT
ftr-356	94	17	risk	risk	NOUN
ftr-356	94	18	takers	taker	NOUN
ftr-356	94	19	and	and	CCONJ
ftr-356	94	20	risk	risk	NOUN
ftr-356	94	21	seekers	seeker	NOUN
ftr-356	94	22	,	,	PUNCT
ftr-356	94	23	and	and	CCONJ
ftr-356	94	24	between	between	ADP
ftr-356	94	25	short	short	ADJ
ftr-356	94	26	-	-	PUNCT
ftr-356	94	27	term	term	NOUN
ftr-356	94	28	and	and	CCONJ
ftr-356	94	29	long	long	ADJ
ftr-356	94	30	-	-	PUNCT
ftr-356	94	31	term	term	NOUN
ftr-356	94	32	contracts	contract	NOUN
ftr-356	94	33	,	,	PUNCT
ftr-356	94	34	while	while	SCONJ
ftr-356	94	35	also	also	ADV
ftr-356	94	36	exacerbating	exacerbate	VERB
ftr-356	94	37	the	the	DET
ftr-356	94	38	intergeneration	intergeneration	NOUN
ftr-356	94	39	issue	issue	NOUN
ftr-356	94	40	.	.	PUNCT
ftr-356	95	1	unlike	unlike	ADP
ftr-356	95	2	the	the	DET
ftr-356	95	3	economic	economic	ADJ
ftr-356	95	4	costs	cost	NOUN
ftr-356	95	5	of	of	ADP
ftr-356	95	6	inflation	inflation	NOUN
ftr-356	95	7	,	,	PUNCT
ftr-356	95	8	the	the	DET
ftr-356	95	9	social	social	ADJ
ftr-356	95	10	costs	cost	NOUN
ftr-356	95	11	of	of	ADP
ftr-356	95	12	inflation	inflation	NOUN
ftr-356	95	13	have	have	AUX
ftr-356	95	14	not	not	PART
ftr-356	95	15	been	be	AUX
ftr-356	95	16	explored	explore	VERB
ftr-356	95	17	in	in	ADP
ftr-356	95	18	depth	depth	NOUN
ftr-356	95	19	.	.	PUNCT
ftr-356	96	1	see	see	VERB
ftr-356	96	2	,	,	PUNCT
ftr-356	96	3	e.g.	e.g.	ADV
ftr-356	96	4	,	,	PUNCT
ftr-356	96	5	stanley	stanley	PROPN
ftr-356	96	6	fischer	fischer	PROPN
ftr-356	96	7	,	,	PUNCT
ftr-356	96	8	why	why	SCONJ
ftr-356	96	9	are	be	AUX
ftr-356	96	10	central	central	ADJ
ftr-356	96	11	banks	bank	NOUN
ftr-356	96	12	pursuing	pursue	VERB
ftr-356	96	13	long	long	ADV
ftr-356	96	14	-	-	PUNCT
ftr-356	96	15	run	run	VERB
ftr-356	96	16	price	price	NOUN
ftr-356	96	17	stability	stability	NOUN
ftr-356	96	18	?	?	PUNCT
ftr-356	96	19	,	,	PUNCT
ftr-356	96	20	in	in	ADP
ftr-356	96	21	achieving	achieve	VERB
ftr-356	96	22	price	price	NOUN
ftr-356	96	23	stability	stability	NOUN
ftr-356	96	24	,	,	PUNCT
ftr-356	96	25	federal	federal	PROPN
ftr-356	96	26	reserve	reserve	PROPN
ftr-356	96	27	bank	bank	PROPN
ftr-356	96	28	of	of	ADP
ftr-356	96	29	kansas	kansas	PROPN
ftr-356	96	30	city	city	PROPN
ftr-356	96	31	symposium	symposium	PROPN
ftr-356	96	32	series	series	PROPN
ftr-356	96	33	(	(	PUNCT
ftr-356	96	34	1996	1996	NUM
ftr-356	96	35	)	)	PUNCT
ftr-356	96	36	.	.	PUNCT
ftr-356	97	1	14	14	NUM
ftr-356	97	2	.	.	X
ftr-356	98	1	for	for	ADP
ftr-356	98	2	the	the	DET
ftr-356	98	3	economic	economic	ADJ
ftr-356	98	4	harm	harm	NOUN
ftr-356	98	5	caused	cause	VERB
ftr-356	98	6	by	by	ADP
ftr-356	98	7	inflation	inflation	NOUN
ftr-356	98	8	,	,	PUNCT
ftr-356	98	9	see	see	VERB
ftr-356	98	10	,	,	PUNCT
ftr-356	98	11	e.g.	e.g.	ADV
ftr-356	98	12	,	,	PUNCT
ftr-356	98	13	stanley	stanley	PROPN
ftr-356	98	14	fischer	fischer	PROPN
ftr-356	98	15	,	,	PUNCT
ftr-356	98	16	modern	modern	ADJ
ftr-356	98	17	central	central	ADJ
ftr-356	98	18	banking	banking	NOUN
ftr-356	98	19	,	,	PUNCT
ftr-356	98	20	in	in	ADP
ftr-356	98	21	the	the	DET
ftr-356	98	22	future	future	NOUN
ftr-356	98	23	of	of	ADP
ftr-356	98	24	central	central	ADJ
ftr-356	98	25	banking	banking	NOUN
ftr-356	98	26	(	(	PUNCT
ftr-356	98	27	forrest	forrest	PROPN
ftr-356	98	28	capie	capie	PROPN
ftr-356	98	29	et	et	PROPN
ftr-356	98	30	al	al	PROPN
ftr-356	98	31	.	.	PUNCT
ftr-356	99	1	eds	eds	PROPN
ftr-356	99	2	.	.	PROPN
ftr-356	99	3	,	,	PUNCT
ftr-356	99	4	1994	1994	NUM
ftr-356	99	5	)	)	PUNCT
ftr-356	99	6	;	;	PUNCT
ftr-356	99	7	stanley	stanley	PROPN
ftr-356	99	8	fischer	fischer	PROPN
ftr-356	99	9	,	,	PUNCT
ftr-356	99	10	towards	towards	ADP
ftr-356	99	11	an	an	DET
ftr-356	99	12	understanding	understanding	NOUN
ftr-356	99	13	of	of	ADP
ftr-356	99	14	the	the	DET
ftr-356	99	15	costs	cost	NOUN
ftr-356	99	16	of	of	ADP
ftr-356	99	17	inflation	inflation	NOUN
ftr-356	99	18	:	:	PUNCT
ftr-356	99	19	ii	ii	NOUN
ftr-356	99	20	,	,	PUNCT
ftr-356	99	21	in	in	ADP
ftr-356	99	22	the	the	DET
ftr-356	99	23	cost	cost	NOUN
ftr-356	99	24	and	and	CCONJ
ftr-356	99	25	consequences	consequence	NOUN
ftr-356	99	26	of	of	ADP
ftr-356	99	27	inflation	inflation	NOUN
ftr-356	99	28	(	(	PUNCT
ftr-356	99	29	karl	karl	PROPN
ftr-356	99	30	brunner	brunner	PROPN
ftr-356	99	31	and	and	CCONJ
ftr-356	99	32	allen	allen	PROPN
ftr-356	99	33	h.	h.	PROPN
ftr-356	99	34	meltzer	meltzer	PROPN
ftr-356	99	35	eds	eds	PROPN
ftr-356	99	36	.	.	PROPN
ftr-356	99	37	,	,	PUNCT
ftr-356	99	38	1981	1981	NUM
ftr-356	99	39	)	)	PUNCT
ftr-356	99	40	.	.	PUNCT
ftr-356	100	1	15	15	X
ftr-356	100	2	.	.	PUNCT
ftr-356	100	3	guido	guido	PROPN
ftr-356	100	4	calabresi	calabresi	PROPN
ftr-356	100	5	,	,	PUNCT
ftr-356	100	6	a	a	DET
ftr-356	100	7	common	common	ADJ
ftr-356	100	8	law	law	NOUN
ftr-356	100	9	for	for	ADP
ftr-356	100	10	the	the	DET
ftr-356	100	11	age	age	NOUN
ftr-356	100	12	of	of	ADP
ftr-356	100	13	statutes	statute	NOUN
ftr-356	100	14	66	66	NUM
ftr-356	100	15	(	(	PUNCT
ftr-356	100	16	lawbook	lawbook	NOUN
ftr-356	100	17	exchange	exchange	NOUN
ftr-356	100	18	2000	2000	NUM
ftr-356	100	19	)	)	PUNCT
ftr-356	100	20	.	.	PUNCT
ftr-356	101	1	calabresi	calabresi	PROPN
ftr-356	101	2	emphasizes	emphasize	VERB
ftr-356	101	3	that	that	SCONJ
ftr-356	101	4	inflation	inflation	NOUN
ftr-356	101	5	often	often	ADV
ftr-356	101	6	leads	lead	VERB
ftr-356	101	7	to	to	ADP
ftr-356	101	8	serious	serious	ADJ
ftr-356	101	9	results	result	NOUN
ftr-356	101	10	that	that	PRON
ftr-356	101	11	prevent	prevent	VERB
ftr-356	101	12	the	the	DET
ftr-356	101	13	achieving	achieving	NOUN
ftr-356	101	14	of	of	ADP
ftr-356	101	15	legislative	legislative	ADJ
ftr-356	101	16	purpose	purpose	NOUN
ftr-356	101	17	.	.	PUNCT
ftr-356	102	1	for	for	ADP
ftr-356	102	2	example	example	NOUN
ftr-356	102	3	,	,	PUNCT
ftr-356	102	4	legislation	legislation	NOUN
ftr-356	102	5	intended	intend	VERB
ftr-356	102	6	to	to	PART
ftr-356	102	7	benefit	benefit	VERB
ftr-356	102	8	a	a	DET
ftr-356	102	9	particular	particular	ADJ
ftr-356	102	10	group	group	NOUN
ftr-356	102	11	may	may	AUX
ftr-356	102	12	end	end	VERB
ftr-356	102	13	up	up	ADP
ftr-356	102	14	harming	harm	VERB
ftr-356	102	15	that	that	DET
ftr-356	102	16	group	group	NOUN
ftr-356	102	17	.	.	PUNCT
ftr-356	103	1	16	16	NUM
ftr-356	103	2	.	.	PUNCT
ftr-356	104	1	see	see	VERB
ftr-356	104	2	,	,	PUNCT
ftr-356	104	3	e.g.	e.g.	ADV
ftr-356	104	4	,	,	PUNCT
ftr-356	104	5	richard	richard	PROPN
ftr-356	104	6	goode	goode	PROPN
ftr-356	104	7	,	,	PUNCT
ftr-356	104	8	government	government	NOUN
ftr-356	104	9	finance	finance	NOUN
ftr-356	104	10	in	in	ADP
ftr-356	104	11	developing	develop	VERB
ftr-356	104	12	countries	country	NOUN
ftr-356	104	13	128	128	NUM
ftr-356	104	14	-	-	SYM
ftr-356	104	15	29	29	NUM
ftr-356	104	16	(	(	PUNCT
ftr-356	104	17	brookings	brookings	PROPN
ftr-356	104	18	inst	inst	PROPN
ftr-356	104	19	.	.	PUNCT
ftr-356	105	1	press	press	NOUN
ftr-356	105	2	1984	1984	NUM
ftr-356	105	3	)	)	PUNCT
ftr-356	105	4	.	.	PUNCT
ftr-356	106	1	17	17	NUM
ftr-356	106	2	.	.	X
ftr-356	106	3	halperin	halperin	PROPN
ftr-356	106	4	&	&	CCONJ
ftr-356	106	5	steuerle	steuerle	PROPN
ftr-356	106	6	,	,	PUNCT
ftr-356	106	7	supra	supra	PROPN
ftr-356	106	8	note	note	NOUN
ftr-356	106	9	3	3	NUM
ftr-356	106	10	,	,	PUNCT
ftr-356	106	11	at	at	ADP
ftr-356	106	12	348	348	NUM
ftr-356	106	13	.	.	PUNCT
ftr-356	107	1	18	18	NUM
ftr-356	107	2	.	.	X
ftr-356	108	1	see	see	VERB
ftr-356	108	2	,	,	PUNCT
ftr-356	108	3	e.g.	e.g.	ADV
ftr-356	108	4	,	,	PUNCT
ftr-356	108	5	martin	martin	PROPN
ftr-356	108	6	j.	j.	PROPN
ftr-356	108	7	baily	baily	PROPN
ftr-356	108	8	,	,	PUNCT
ftr-356	108	9	inflationary	inflationary	ADJ
ftr-356	108	10	distortions	distortion	NOUN
ftr-356	108	11	and	and	CCONJ
ftr-356	108	12	taxes	taxis	NOUN
ftr-356	108	13	,	,	PUNCT
ftr-356	108	14	in	in	ADP
ftr-356	108	15	inflation	inflation	NOUN
ftr-356	108	16	and	and	CCONJ
ftr-356	108	17	the	the	DET
ftr-356	108	18	income	income	NOUN
ftr-356	108	19	tax	tax	NOUN
ftr-356	108	20	,	,	PUNCT
ftr-356	108	21	supra	supra	PROPN
ftr-356	108	22	note	note	NOUN
ftr-356	108	23	1	1	NUM
ftr-356	108	24	,	,	PUNCT
ftr-356	108	25	at	at	ADP
ftr-356	108	26	291	291	NUM
ftr-356	108	27	,	,	PUNCT
ftr-356	108	28	296	296	NUM
ftr-356	108	29	et	et	NOUN
ftr-356	108	30	seq	seq	NOUN
ftr-356	108	31	.	.	PUNCT
ftr-356	109	1	on	on	ADP
ftr-356	109	2	this	this	DET
ftr-356	109	3	principle	principle	NOUN
ftr-356	109	4	and	and	CCONJ
ftr-356	109	5	critique	critique	NOUN
ftr-356	109	6	of	of	ADP
ftr-356	109	7	it	it	PRON
ftr-356	109	8	in	in	ADP
ftr-356	109	9	the	the	DET
ftr-356	109	10	framework	framework	NOUN
ftr-356	109	11	of	of	ADP
ftr-356	109	12	the	the	DET
ftr-356	109	13	traditional	traditional	ADJ
ftr-356	109	14	view	view	NOUN
ftr-356	109	15	of	of	ADP
ftr-356	109	16	tax	tax	NOUN
ftr-356	109	17	justice	justice	NOUN
ftr-356	109	18	,	,	PUNCT
ftr-356	109	19	see	see	VERB
ftr-356	109	20	,	,	PUNCT
ftr-356	109	21	e.g.	e.g.	ADV
ftr-356	109	22	,	,	PUNCT
ftr-356	109	23	liam	liam	PROPN
ftr-356	109	24	murphy	murphy	PROPN
ftr-356	109	25	&	&	CCONJ
ftr-356	109	26	thomas	thomas	PROPN
ftr-356	109	27	nagel	nagel	PROPN
ftr-356	109	28	,	,	PUNCT
ftr-356	109	29	the	the	DET
ftr-356	109	30	myth	myth	NOUN
ftr-356	109	31	of	of	ADP
ftr-356	109	32	ownership	ownership	NOUN
ftr-356	109	33	:	:	PUNCT
ftr-356	109	34	taxes	taxis	NOUN
ftr-356	109	35	and	and	CCONJ
ftr-356	109	36	justice	justice	NOUN
ftr-356	109	37	12	12	NUM
ftr-356	109	38	-	-	SYM
ftr-356	109	39	39	39	NUM
ftr-356	109	40	(	(	PUNCT
ftr-356	109	41	oxford	oxford	PROPN
ftr-356	109	42	univ	univ	PROPN
ftr-356	109	43	.	.	PUNCT
ftr-356	110	1	press	press	PROPN
ftr-356	110	2	2002	2002	NUM
ftr-356	110	3	)	)	PUNCT
ftr-356	110	4	.	.	PUNCT
ftr-356	111	1	418	418	NUM
ftr-356	111	2	florida	florida	PROPN
ftr-356	111	3	tax	tax	PROPN
ftr-356	111	4	review	review	NOUN
ftr-356	112	1	[	[	X
ftr-356	112	2	vol	vol	NOUN
ftr-356	112	3	.	.	PUNCT
ftr-356	113	1	10:4	10:4	NUM
ftr-356	113	2	element	element	NOUN
ftr-356	113	3	of	of	ADP
ftr-356	113	4	debt19	debt19	NOUN
ftr-356	113	5	and	and	CCONJ
ftr-356	113	6	the	the	DET
ftr-356	113	7	choice	choice	NOUN
ftr-356	113	8	among	among	ADP
ftr-356	113	9	different	different	ADJ
ftr-356	113	10	assets	asset	NOUN
ftr-356	113	11	will	will	AUX
ftr-356	113	12	be	be	AUX
ftr-356	113	13	affected	affect	VERB
ftr-356	113	14	by	by	ADP
ftr-356	113	15	the	the	DET
ftr-356	113	16	inflationary	inflationary	ADJ
ftr-356	113	17	effect	effect	NOUN
ftr-356	113	18	caused	cause	VERB
ftr-356	113	19	by	by	ADP
ftr-356	113	20	tax	tax	NOUN
ftr-356	113	21	law	law	NOUN
ftr-356	113	22	.	.	PUNCT
ftr-356	114	1	failure	failure	NOUN
ftr-356	114	2	to	to	PART
ftr-356	114	3	neutralize	neutralize	VERB
ftr-356	114	4	inflation	inflation	NOUN
ftr-356	114	5	effectively	effectively	ADV
ftr-356	114	6	levies	levy	VERB
ftr-356	114	7	an	an	DET
ftr-356	114	8	additional	additional	ADJ
ftr-356	114	9	tax	tax	NOUN
ftr-356	114	10	burden	burden	NOUN
ftr-356	114	11	.	.	PUNCT
ftr-356	115	1	this	this	DET
ftr-356	115	2	burden	burden	NOUN
ftr-356	115	3	can	can	AUX
ftr-356	115	4	be	be	AUX
ftr-356	115	5	positive	positive	ADJ
ftr-356	115	6	or	or	CCONJ
ftr-356	115	7	negative	negative	ADJ
ftr-356	115	8	(	(	PUNCT
ftr-356	115	9	constituting	constitute	VERB
ftr-356	115	10	a	a	DET
ftr-356	115	11	subsidy	subsidy	NOUN
ftr-356	115	12	)	)	PUNCT
ftr-356	115	13	and	and	CCONJ
ftr-356	115	14	its	its	PRON
ftr-356	115	15	scope	scope	NOUN
ftr-356	115	16	may	may	AUX
ftr-356	115	17	be	be	AUX
ftr-356	115	18	influenced	influence	VERB
ftr-356	115	19	by	by	ADP
ftr-356	115	20	arbitrary	arbitrary	ADJ
ftr-356	115	21	variables	variable	NOUN
ftr-356	115	22	(	(	PUNCT
ftr-356	115	23	e.g.	e.g.	ADV
ftr-356	115	24	,	,	PUNCT
ftr-356	115	25	the	the	DET
ftr-356	115	26	inflation	inflation	NOUN
ftr-356	115	27	rate	rate	NOUN
ftr-356	115	28	,	,	PUNCT
ftr-356	115	29	equity	equity	NOUN
ftr-356	115	30	v.	v.	ADP
ftr-356	115	31	debt	debt	NOUN
ftr-356	115	32	,	,	PUNCT
ftr-356	115	33	the	the	DET
ftr-356	115	34	length	length	NOUN
ftr-356	115	35	of	of	ADP
ftr-356	115	36	asset	asset	NOUN
ftr-356	115	37	possession	possession	NOUN
ftr-356	115	38	)	)	PUNCT
ftr-356	115	39	that	that	PRON
ftr-356	115	40	are	be	AUX
ftr-356	115	41	inappropriate	inappropriate	ADJ
ftr-356	115	42	or	or	CCONJ
ftr-356	115	43	irrelevant	irrelevant	ADJ
ftr-356	115	44	to	to	ADP
ftr-356	115	45	a	a	DET
ftr-356	115	46	desirable	desirable	ADJ
ftr-356	115	47	tax	tax	NOUN
ftr-356	115	48	policy	policy	NOUN
ftr-356	115	49	.	.	PUNCT
ftr-356	116	1	such	such	ADJ
ftr-356	116	2	arbitrariness	arbitrariness	NOUN
ftr-356	116	3	harms	harm	VERB
ftr-356	116	4	both	both	PRON
ftr-356	116	5	distributive	distributive	ADJ
ftr-356	116	6	justice	justice	NOUN
ftr-356	116	7	and	and	CCONJ
ftr-356	116	8	economic	economic	ADJ
ftr-356	116	9	efficiency	efficiency	NOUN
ftr-356	116	10	.	.	PUNCT
ftr-356	117	1	inflation	inflation	NOUN
ftr-356	117	2	not	not	PART
ftr-356	117	3	only	only	ADV
ftr-356	117	4	adversely	adversely	ADV
ftr-356	117	5	affects	affect	VERB
ftr-356	117	6	the	the	DET
ftr-356	117	7	accurate	accurate	ADJ
ftr-356	117	8	measurement	measurement	NOUN
ftr-356	117	9	of	of	ADP
ftr-356	117	10	income	income	NOUN
ftr-356	117	11	,	,	PUNCT
ftr-356	117	12	but	but	CCONJ
ftr-356	117	13	also	also	ADV
ftr-356	117	14	the	the	DET
ftr-356	117	15	collection	collection	NOUN
ftr-356	117	16	of	of	ADP
ftr-356	117	17	taxes	taxis	NOUN
ftr-356	117	18	after	after	SCONJ
ftr-356	117	19	tax	tax	NOUN
ftr-356	117	20	liability	liability	NOUN
ftr-356	117	21	has	have	AUX
ftr-356	117	22	been	be	AUX
ftr-356	117	23	established	establish	VERB
ftr-356	117	24	.	.	PUNCT
ftr-356	118	1	what	what	PRON
ftr-356	118	2	suffers	suffer	VERB
ftr-356	118	3	from	from	ADP
ftr-356	118	4	inflation	inflation	NOUN
ftr-356	118	5	can	can	AUX
ftr-356	118	6	be	be	AUX
ftr-356	118	7	analyzed	analyze	VERB
ftr-356	118	8	from	from	ADP
ftr-356	118	9	several	several	ADJ
ftr-356	118	10	perspectives	perspective	NOUN
ftr-356	118	11	.	.	PUNCT
ftr-356	119	1	for	for	ADP
ftr-356	119	2	our	our	PRON
ftr-356	119	3	analysis	analysis	NOUN
ftr-356	119	4	,	,	PUNCT
ftr-356	119	5	i	i	PRON
ftr-356	119	6	will	will	AUX
ftr-356	119	7	use	use	VERB
ftr-356	119	8	the	the	DET
ftr-356	119	9	classic	classic	ADJ
ftr-356	119	10	view	view	NOUN
ftr-356	119	11	of	of	ADP
ftr-356	119	12	the	the	DET
ftr-356	119	13	effects	effect	NOUN
ftr-356	119	14	of	of	ADP
ftr-356	119	15	inflation	inflation	NOUN
ftr-356	119	16	on	on	ADP
ftr-356	119	17	the	the	DET
ftr-356	119	18	tax	tax	NOUN
ftr-356	119	19	system,20	system,20	NOUN
ftr-356	119	20	which	which	PRON
ftr-356	119	21	identifies	identify	VERB
ftr-356	119	22	three	three	NUM
ftr-356	119	23	primary	primary	ADJ
ftr-356	119	24	normative	normative	ADJ
ftr-356	119	25	levels	level	NOUN
ftr-356	119	26	that	that	PRON
ftr-356	119	27	have	have	VERB
ftr-356	119	28	to	to	PART
ftr-356	119	29	be	be	AUX
ftr-356	119	30	adjusted	adjust	VERB
ftr-356	119	31	.	.	PUNCT
ftr-356	120	1	each	each	PRON
ftr-356	120	2	of	of	ADP
ftr-356	120	3	the	the	DET
ftr-356	120	4	levels	level	NOUN
ftr-356	120	5	erodes	erode	VERB
ftr-356	120	6	the	the	DET
ftr-356	120	7	distributive	distributive	ADJ
ftr-356	120	8	justice	justice	NOUN
ftr-356	120	9	and	and	CCONJ
ftr-356	120	10	efficiency	efficiency	NOUN
ftr-356	120	11	of	of	ADP
ftr-356	120	12	the	the	DET
ftr-356	120	13	tax	tax	NOUN
ftr-356	120	14	regime	regime	NOUN
ftr-356	120	15	,	,	PUNCT
ftr-356	120	16	since	since	SCONJ
ftr-356	120	17	each	each	PRON
ftr-356	120	18	has	have	VERB
ftr-356	120	19	unjustifiable	unjustifiable	ADJ
ftr-356	120	20	and	and	CCONJ
ftr-356	120	21	inefficient	inefficient	ADJ
ftr-356	120	22	tax	tax	NOUN
ftr-356	120	23	consequences	consequence	NOUN
ftr-356	120	24	that	that	PRON
ftr-356	120	25	change	change	VERB
ftr-356	120	26	the	the	DET
ftr-356	120	27	effective	effective	ADJ
ftr-356	120	28	tax	tax	NOUN
ftr-356	120	29	burden	burden	NOUN
ftr-356	120	30	,	,	PUNCT
ftr-356	120	31	as	as	SCONJ
ftr-356	120	32	compared	compare	VERB
ftr-356	120	33	to	to	ADP
ftr-356	120	34	the	the	DET
ftr-356	120	35	effective	effective	ADJ
ftr-356	120	36	tax	tax	NOUN
ftr-356	120	37	burden	burden	NOUN
ftr-356	120	38	that	that	PRON
ftr-356	120	39	would	would	AUX
ftr-356	120	40	apply	apply	VERB
ftr-356	120	41	in	in	ADP
ftr-356	120	42	an	an	DET
ftr-356	120	43	inflation	inflation	NOUN
ftr-356	120	44	-	-	PUNCT
ftr-356	120	45	free	free	ADJ
ftr-356	120	46	world	world	NOUN
ftr-356	120	47	.	.	PUNCT
ftr-356	121	1	the	the	DET
ftr-356	121	2	first	first	ADJ
ftr-356	121	3	level	level	NOUN
ftr-356	121	4	is	be	AUX
ftr-356	121	5	the	the	DET
ftr-356	121	6	collection	collection	NOUN
ftr-356	121	7	lag	lag	NOUN
ftr-356	121	8	.	.	PUNCT
ftr-356	122	1	tax	tax	NOUN
ftr-356	122	2	liability	liability	NOUN
ftr-356	122	3	must	must	AUX
ftr-356	122	4	be	be	AUX
ftr-356	122	5	adjusted	adjust	VERB
ftr-356	122	6	after	after	ADP
ftr-356	122	7	the	the	DET
ftr-356	122	8	occurrence	occurrence	NOUN
ftr-356	122	9	of	of	ADP
ftr-356	122	10	a	a	DET
ftr-356	122	11	tax	tax	NOUN
ftr-356	122	12	event	event	NOUN
ftr-356	122	13	.	.	PUNCT
ftr-356	123	1	even	even	ADV
ftr-356	123	2	if	if	SCONJ
ftr-356	123	3	the	the	DET
ftr-356	123	4	tax	tax	NOUN
ftr-356	123	5	base	base	NOUN
ftr-356	123	6	is	be	AUX
ftr-356	123	7	entirely	entirely	ADV
ftr-356	123	8	adjusted	adjust	VERB
ftr-356	123	9	for	for	ADP
ftr-356	123	10	inflation	inflation	NOUN
ftr-356	123	11	,	,	PUNCT
ftr-356	123	12	the	the	DET
ftr-356	123	13	tax	tax	NOUN
ftr-356	123	14	liability	liability	NOUN
ftr-356	123	15	must	must	AUX
ftr-356	123	16	also	also	ADV
ftr-356	123	17	be	be	AUX
ftr-356	123	18	adjusted	adjust	VERB
ftr-356	123	19	to	to	ADP
ftr-356	123	20	the	the	DET
ftr-356	123	21	date	date	NOUN
ftr-356	123	22	of	of	ADP
ftr-356	123	23	payment	payment	NOUN
ftr-356	123	24	.	.	PUNCT
ftr-356	124	1	in	in	ADP
ftr-356	124	2	the	the	DET
ftr-356	124	3	absence	absence	NOUN
ftr-356	124	4	of	of	ADP
ftr-356	124	5	such	such	ADJ
ftr-356	124	6	adjustment	adjustment	NOUN
ftr-356	124	7	the	the	DET
ftr-356	124	8	effective	effective	ADJ
ftr-356	124	9	tax	tax	NOUN
ftr-356	124	10	burden	burden	NOUN
ftr-356	124	11	will	will	AUX
ftr-356	124	12	not	not	PART
ftr-356	124	13	coincide	coincide	VERB
ftr-356	124	14	with	with	ADP
ftr-356	124	15	what	what	PRON
ftr-356	124	16	is	be	AUX
ftr-356	124	17	normatively	normatively	ADV
ftr-356	124	18	required	require	VERB
ftr-356	124	19	.	.	PUNCT
ftr-356	125	1	the	the	DET
ftr-356	125	2	collection	collection	NOUN
ftr-356	125	3	lag	lag	NOUN
ftr-356	125	4	applies	apply	VERB
ftr-356	125	5	to	to	ADP
ftr-356	125	6	two	two	NUM
ftr-356	125	7	subperiods	subperiod	NOUN
ftr-356	125	8	:	:	PUNCT
ftr-356	125	9	the	the	DET
ftr-356	125	10	period	period	NOUN
ftr-356	125	11	between	between	ADP
ftr-356	125	12	the	the	DET
ftr-356	125	13	occurrence	occurrence	NOUN
ftr-356	125	14	of	of	ADP
ftr-356	125	15	the	the	DET
ftr-356	125	16	tax	tax	NOUN
ftr-356	125	17	event	event	NOUN
ftr-356	125	18	and	and	CCONJ
ftr-356	125	19	the	the	DET
ftr-356	125	20	date	date	NOUN
ftr-356	125	21	the	the	DET
ftr-356	125	22	taxpayer	taxpayer	NOUN
ftr-356	125	23	is	be	AUX
ftr-356	125	24	required	require	VERB
ftr-356	125	25	to	to	PART
ftr-356	125	26	pay	pay	VERB
ftr-356	125	27	the	the	DET
ftr-356	125	28	tax21	tax21	NOUN
ftr-356	125	29	and	and	CCONJ
ftr-356	125	30	the	the	DET
ftr-356	125	31	period	period	NOUN
ftr-356	125	32	between	between	ADP
ftr-356	125	33	the	the	DET
ftr-356	125	34	date	date	NOUN
ftr-356	125	35	the	the	DET
ftr-356	125	36	taxpayer	taxpayer	NOUN
ftr-356	125	37	is	be	AUX
ftr-356	125	38	required	require	VERB
ftr-356	125	39	to	to	PART
ftr-356	125	40	pay	pay	VERB
ftr-356	125	41	and	and	CCONJ
ftr-356	125	42	the	the	DET
ftr-356	125	43	date	date	NOUN
ftr-356	125	44	of	of	ADP
ftr-356	125	45	actual	actual	ADJ
ftr-356	125	46	payment.22	payment.22	NOUN
ftr-356	125	47	the	the	DET
ftr-356	125	48	second	second	ADJ
ftr-356	125	49	subperiod	subperiod	NOUN
ftr-356	125	50	is	be	AUX
ftr-356	125	51	not	not	PART
ftr-356	125	52	inherently	inherently	ADV
ftr-356	125	53	connected	connect	VERB
ftr-356	125	54	to	to	ADP
ftr-356	125	55	tax	tax	NOUN
ftr-356	125	56	law	law	NOUN
ftr-356	125	57	.	.	PUNCT
ftr-356	126	1	hence	hence	ADV
ftr-356	126	2	,	,	PUNCT
ftr-356	126	3	it	it	PRON
ftr-356	126	4	must	must	AUX
ftr-356	126	5	be	be	AUX
ftr-356	126	6	treated	treat	VERB
ftr-356	126	7	the	the	DET
ftr-356	126	8	same	same	ADJ
ftr-356	126	9	way	way	NOUN
ftr-356	126	10	that	that	PRON
ftr-356	126	11	society	society	NOUN
ftr-356	126	12	treats	treat	VERB
ftr-356	126	13	other	other	ADJ
ftr-356	126	14	debts	debt	NOUN
ftr-356	126	15	’	'	PUNCT
ftr-356	126	16	collection	collection	NOUN
ftr-356	126	17	lag	lag	NOUN
ftr-356	126	18	.	.	PUNCT
ftr-356	127	1	in	in	ADP
ftr-356	127	2	the	the	DET
ftr-356	127	3	absence	absence	NOUN
ftr-356	127	4	of	of	ADP
ftr-356	127	5	a	a	DET
ftr-356	127	6	general	general	ADJ
ftr-356	127	7	legal	legal	ADJ
ftr-356	127	8	arrangement	arrangement	NOUN
ftr-356	127	9	for	for	ADP
ftr-356	127	10	adjusting	adjust	VERB
ftr-356	127	11	debts	debt	NOUN
ftr-356	127	12	for	for	ADP
ftr-356	127	13	inflation	inflation	NOUN
ftr-356	127	14	,	,	PUNCT
ftr-356	127	15	there	there	PRON
ftr-356	127	16	is	be	VERB
ftr-356	127	17	no	no	DET
ftr-356	127	18	justification	justification	NOUN
ftr-356	127	19	for	for	ADP
ftr-356	127	20	only	only	ADV
ftr-356	127	21	adjusting	adjust	VERB
ftr-356	127	22	tax	tax	NOUN
ftr-356	127	23	debts	debt	NOUN
ftr-356	127	24	.	.	PUNCT
ftr-356	128	1	the	the	DET
ftr-356	128	2	second	second	ADJ
ftr-356	128	3	level	level	NOUN
ftr-356	128	4	concerns	concern	VERB
ftr-356	128	5	the	the	DET
ftr-356	128	6	effect	effect	NOUN
ftr-356	128	7	inflation	inflation	NOUN
ftr-356	128	8	has	have	VERB
ftr-356	128	9	on	on	ADP
ftr-356	128	10	nominal	nominal	ADJ
ftr-356	128	11	elements	element	NOUN
ftr-356	128	12	in	in	ADP
ftr-356	128	13	the	the	DET
ftr-356	128	14	tax	tax	NOUN
ftr-356	128	15	system	system	NOUN
ftr-356	128	16	.	.	PUNCT
ftr-356	129	1	for	for	ADP
ftr-356	129	2	example	example	NOUN
ftr-356	129	3	,	,	PUNCT
ftr-356	129	4	in	in	ADP
ftr-356	129	5	the	the	DET
ftr-356	129	6	case	case	NOUN
ftr-356	129	7	of	of	ADP
ftr-356	129	8	income	income	NOUN
ftr-356	129	9	tax	tax	NOUN
ftr-356	129	10	,	,	PUNCT
ftr-356	129	11	the	the	DET
ftr-356	129	12	required	require	VERB
ftr-356	129	13	adjustment	adjustment	NOUN
ftr-356	129	14	comprises	comprise	NOUN
ftr-356	129	15	,	,	PUNCT
ftr-356	129	16	first	first	ADV
ftr-356	129	17	and	and	CCONJ
ftr-356	129	18	foremost	foremost	ADV
ftr-356	129	19	,	,	PUNCT
ftr-356	129	20	personal	personal	ADJ
ftr-356	129	21	exemption	exemption	NOUN
ftr-356	129	22	,	,	PUNCT
ftr-356	129	23	19	19	NUM
ftr-356	129	24	.	.	PUNCT
ftr-356	130	1	for	for	ADP
ftr-356	130	2	the	the	DET
ftr-356	130	3	difficulty	difficulty	NOUN
ftr-356	130	4	in	in	ADP
ftr-356	130	5	distinguishing	distinguish	VERB
ftr-356	130	6	equity	equity	NOUN
ftr-356	130	7	capital	capital	NOUN
ftr-356	130	8	and	and	CCONJ
ftr-356	130	9	debt	debt	NOUN
ftr-356	130	10	capital	capital	NOUN
ftr-356	130	11	in	in	ADP
ftr-356	130	12	the	the	DET
ftr-356	130	13	context	context	NOUN
ftr-356	130	14	of	of	ADP
ftr-356	130	15	adjustment	adjustment	NOUN
ftr-356	130	16	for	for	ADP
ftr-356	130	17	inflation	inflation	NOUN
ftr-356	130	18	,	,	PUNCT
ftr-356	130	19	see	see	VERB
ftr-356	130	20	,	,	PUNCT
ftr-356	130	21	e.g.	e.g.	ADV
ftr-356	130	22	,	,	PUNCT
ftr-356	130	23	halperin	halperin	PROPN
ftr-356	130	24	&	&	CCONJ
ftr-356	130	25	steuerle	steuerle	PROPN
ftr-356	130	26	,	,	PUNCT
ftr-356	130	27	supra	supra	PROPN
ftr-356	130	28	note	note	NOUN
ftr-356	130	29	3	3	NUM
ftr-356	130	30	,	,	PUNCT
ftr-356	130	31	at	at	ADP
ftr-356	130	32	366	366	NUM
ftr-356	130	33	.	.	PUNCT
ftr-356	130	34	20	20	NUM
ftr-356	130	35	.	.	X
ftr-356	131	1	see	see	VERB
ftr-356	131	2	,	,	PUNCT
ftr-356	131	3	e.g.	e.g.	ADV
ftr-356	131	4	,	,	PUNCT
ftr-356	131	5	thuronyi	thuronyi	PROPN
ftr-356	131	6	,	,	PUNCT
ftr-356	131	7	supra	supra	PROPN
ftr-356	131	8	note	note	NOUN
ftr-356	131	9	1	1	NUM
ftr-356	131	10	,	,	PUNCT
ftr-356	131	11	at	at	ADP
ftr-356	131	12	435	435	NUM
ftr-356	131	13	.	.	PUNCT
ftr-356	131	14	21	21	NUM
ftr-356	131	15	.	.	PUNCT
ftr-356	132	1	the	the	DET
ftr-356	132	2	first	first	ADJ
ftr-356	132	3	sub	sub	NOUN
ftr-356	132	4	-	-	NOUN
ftr-356	132	5	period	period	NOUN
ftr-356	132	6	is	be	AUX
ftr-356	132	7	of	of	ADP
ftr-356	132	8	particular	particular	ADJ
ftr-356	132	9	relevance	relevance	NOUN
ftr-356	132	10	to	to	PART
ftr-356	132	11	income	income	NOUN
ftr-356	132	12	tax	tax	NOUN
ftr-356	132	13	rather	rather	ADV
ftr-356	132	14	than	than	ADP
ftr-356	132	15	to	to	PART
ftr-356	132	16	value	value	VERB
ftr-356	132	17	added	add	VERB
ftr-356	132	18	tax	tax	NOUN
ftr-356	132	19	.	.	PUNCT
ftr-356	133	1	see	see	VERB
ftr-356	133	2	,	,	PUNCT
ftr-356	133	3	e.g.	e.g.	ADV
ftr-356	133	4	,	,	PUNCT
ftr-356	133	5	thuronyi	thuronyi	PROPN
ftr-356	133	6	,	,	PUNCT
ftr-356	133	7	supra	supra	PROPN
ftr-356	133	8	note	note	NOUN
ftr-356	133	9	1	1	NUM
ftr-356	133	10	,	,	PUNCT
ftr-356	133	11	at	at	ADP
ftr-356	133	12	437	437	NUM
ftr-356	133	13	.	.	PUNCT
ftr-356	134	1	22	22	NUM
ftr-356	134	2	.	.	PUNCT
ftr-356	135	1	for	for	ADP
ftr-356	135	2	increasing	increase	VERB
ftr-356	135	3	the	the	DET
ftr-356	135	4	collection	collection	NOUN
ftr-356	135	5	efficiency	efficiency	NOUN
ftr-356	135	6	,	,	PUNCT
ftr-356	135	7	see	see	VERB
ftr-356	135	8	,	,	PUNCT
ftr-356	135	9	e.g.	e.g.	ADV
ftr-356	135	10	,	,	PUNCT
ftr-356	135	11	goode	goode	PROPN
ftr-356	135	12	,	,	PUNCT
ftr-356	135	13	supra	supra	PROPN
ftr-356	135	14	note	note	PROPN
ftr-356	135	15	16	16	NUM
ftr-356	135	16	,	,	PUNCT
ftr-356	135	17	at	at	ADP
ftr-356	135	18	132	132	NUM
ftr-356	135	19	,	,	PUNCT
ftr-356	135	20	225	225	NUM
ftr-356	135	21	.	.	PUNCT
ftr-356	136	1	a	a	DET
ftr-356	136	2	substantive	substantive	ADJ
ftr-356	136	3	reaction	reaction	NOUN
ftr-356	136	4	to	to	ADP
ftr-356	136	5	the	the	DET
ftr-356	136	6	erosion	erosion	NOUN
ftr-356	136	7	is	be	AUX
ftr-356	136	8	the	the	DET
ftr-356	136	9	collection	collection	NOUN
ftr-356	136	10	tools	tool	NOUN
ftr-356	136	11	that	that	PRON
ftr-356	136	12	operate	operate	VERB
ftr-356	136	13	over	over	ADP
ftr-356	136	14	the	the	DET
ftr-356	136	15	course	course	NOUN
ftr-356	136	16	of	of	ADP
ftr-356	136	17	the	the	DET
ftr-356	136	18	taxable	taxable	ADJ
ftr-356	136	19	period	period	NOUN
ftr-356	136	20	,	,	PUNCT
ftr-356	136	21	such	such	ADJ
ftr-356	136	22	as	as	ADP
ftr-356	136	23	withholding	withholding	NOUN
ftr-356	136	24	tax	tax	NOUN
ftr-356	136	25	and	and	CCONJ
ftr-356	136	26	tax	tax	NOUN
ftr-356	136	27	advances	advance	NOUN
ftr-356	136	28	.	.	PUNCT
ftr-356	137	1	these	these	DET
ftr-356	137	2	vehicles	vehicle	NOUN
ftr-356	137	3	were	be	AUX
ftr-356	137	4	not	not	PART
ftr-356	137	5	originally	originally	ADV
ftr-356	137	6	intended	intend	VERB
ftr-356	137	7	to	to	PART
ftr-356	137	8	serve	serve	VERB
ftr-356	137	9	as	as	ADP
ftr-356	137	10	adjustment	adjustment	NOUN
ftr-356	137	11	mechanisms	mechanism	NOUN
ftr-356	137	12	,	,	PUNCT
ftr-356	137	13	but	but	CCONJ
ftr-356	137	14	rather	rather	ADV
ftr-356	137	15	to	to	PART
ftr-356	137	16	increase	increase	VERB
ftr-356	137	17	the	the	DET
ftr-356	137	18	effectiveness	effectiveness	NOUN
ftr-356	137	19	of	of	ADP
ftr-356	137	20	collection	collection	NOUN
ftr-356	137	21	.	.	PUNCT
ftr-356	138	1	these	these	DET
ftr-356	138	2	mechanisms	mechanism	NOUN
ftr-356	138	3	thus	thus	ADV
ftr-356	138	4	serve	serve	VERB
ftr-356	138	5	a	a	DET
ftr-356	138	6	dual	dual	ADJ
ftr-356	138	7	function	function	NOUN
ftr-356	138	8	:	:	PUNCT
ftr-356	138	9	collection	collection	NOUN
ftr-356	138	10	and	and	CCONJ
ftr-356	138	11	adjustment	adjustment	NOUN
ftr-356	138	12	.	.	PUNCT
ftr-356	139	1	the	the	DET
ftr-356	139	2	latter	latter	ADJ
ftr-356	139	3	is	be	AUX
ftr-356	139	4	of	of	ADP
ftr-356	139	5	greater	great	ADJ
ftr-356	139	6	importance	importance	NOUN
ftr-356	139	7	during	during	ADP
ftr-356	139	8	periods	period	NOUN
ftr-356	139	9	of	of	ADP
ftr-356	139	10	high	high	ADJ
ftr-356	139	11	inflation	inflation	NOUN
ftr-356	139	12	.	.	PUNCT
ftr-356	140	1	2010	2010	NUM
ftr-356	140	2	]	]	PUNCT
ftr-356	140	3	the	the	DET
ftr-356	140	4	coming	come	VERB
ftr-356	140	5	(	(	PUNCT
ftr-356	140	6	?	?	PUNCT
ftr-356	140	7	)	)	PUNCT
ftr-356	140	8	inflation	inflation	NOUN
ftr-356	140	9	and	and	CCONJ
ftr-356	140	10	the	the	DET
ftr-356	140	11	income	income	NOUN
ftr-356	140	12	tax	tax	NOUN
ftr-356	140	13	419	419	NUM
ftr-356	140	14	standard	standard	ADJ
ftr-356	140	15	deduction	deduction	NOUN
ftr-356	140	16	,	,	PUNCT
ftr-356	140	17	earned	earn	VERB
ftr-356	140	18	income	income	NOUN
ftr-356	140	19	credit	credit	NOUN
ftr-356	140	20	,	,	PUNCT
ftr-356	140	21	and	and	CCONJ
ftr-356	140	22	the	the	DET
ftr-356	140	23	tax	tax	NOUN
ftr-356	140	24	brackets	bracket	NOUN
ftr-356	140	25	,	,	PUNCT
ftr-356	140	26	in	in	ADP
ftr-356	140	27	order	order	NOUN
ftr-356	140	28	to	to	PART
ftr-356	140	29	prevent	prevent	VERB
ftr-356	140	30	the	the	DET
ftr-356	140	31	phenomenon	phenomenon	NOUN
ftr-356	140	32	of	of	ADP
ftr-356	140	33	bracket	bracket	NOUN
ftr-356	140	34	creep.23	creep.23	NOUN
ftr-356	140	35	these	these	DET
ftr-356	140	36	elements	element	NOUN
ftr-356	140	37	are	be	AUX
ftr-356	140	38	essential	essential	ADJ
ftr-356	140	39	,	,	PUNCT
ftr-356	140	40	primarily	primarily	ADV
ftr-356	140	41	from	from	ADP
ftr-356	140	42	the	the	DET
ftr-356	140	43	distributive	distributive	ADJ
ftr-356	140	44	justice	justice	NOUN
ftr-356	140	45	perspective	perspective	NOUN
ftr-356	140	46	.	.	PUNCT
ftr-356	141	1	addressing	address	VERB
ftr-356	141	2	inflation	inflation	NOUN
ftr-356	141	3	in	in	ADP
ftr-356	141	4	this	this	DET
ftr-356	141	5	level	level	NOUN
ftr-356	141	6	is	be	AUX
ftr-356	141	7	relatively	relatively	ADV
ftr-356	141	8	simple	simple	ADJ
ftr-356	141	9	,	,	PUNCT
ftr-356	141	10	and	and	CCONJ
ftr-356	141	11	can	can	AUX
ftr-356	141	12	be	be	AUX
ftr-356	141	13	achieved	achieve	VERB
ftr-356	141	14	by	by	ADP
ftr-356	141	15	adjusting	adjust	VERB
ftr-356	141	16	nominal	nominal	ADJ
ftr-356	141	17	values	value	NOUN
ftr-356	141	18	to	to	ADP
ftr-356	141	19	inflation.24	inflation.24	NOUN
ftr-356	141	20	the	the	DET
ftr-356	141	21	third	third	ADJ
ftr-356	141	22	level	level	NOUN
ftr-356	141	23	deals	deal	NOUN
ftr-356	141	24	with	with	ADP
ftr-356	141	25	the	the	DET
ftr-356	141	26	inflation	inflation	NOUN
ftr-356	141	27	effect	effect	NOUN
ftr-356	141	28	on	on	ADP
ftr-356	141	29	the	the	DET
ftr-356	141	30	tax	tax	NOUN
ftr-356	141	31	base	base	NOUN
ftr-356	141	32	.	.	PUNCT
ftr-356	142	1	this	this	DET
ftr-356	142	2	level	level	NOUN
ftr-356	142	3	is	be	AUX
ftr-356	142	4	the	the	DET
ftr-356	142	5	one	one	NUM
ftr-356	142	6	most	most	ADJ
ftr-356	142	7	‘	'	PUNCT
ftr-356	142	8	infected	infect	VERB
ftr-356	142	9	’	'	PUNCT
ftr-356	142	10	by	by	ADP
ftr-356	142	11	inflationary	inflationary	ADJ
ftr-356	142	12	distortions	distortion	NOUN
ftr-356	142	13	,	,	PUNCT
ftr-356	142	14	and	and	CCONJ
ftr-356	142	15	curing	cure	VERB
ftr-356	142	16	it	it	PRON
ftr-356	142	17	is	be	AUX
ftr-356	142	18	most	most	ADV
ftr-356	142	19	difficult.25	difficult.25	ADJ
ftr-356	142	20	inflation	inflation	NOUN
ftr-356	142	21	potentially	potentially	ADV
ftr-356	142	22	affects	affect	VERB
ftr-356	142	23	the	the	DET
ftr-356	142	24	tax	tax	NOUN
ftr-356	142	25	base	base	NOUN
ftr-356	142	26	of	of	ADP
ftr-356	142	27	other	other	ADJ
ftr-356	142	28	tax	tax	NOUN
ftr-356	142	29	regimes	regime	NOUN
ftr-356	142	30	,	,	PUNCT
ftr-356	142	31	as	as	ADV
ftr-356	142	32	well	well	ADV
ftr-356	142	33	,	,	PUNCT
ftr-356	142	34	but	but	CCONJ
ftr-356	142	35	the	the	DET
ftr-356	142	36	income	income	NOUN
ftr-356	142	37	tax	tax	NOUN
ftr-356	142	38	regime	regime	NOUN
ftr-356	142	39	is	be	AUX
ftr-356	142	40	the	the	DET
ftr-356	142	41	most	most	ADV
ftr-356	142	42	susceptible.26	susceptible.26	ADJ
ftr-356	142	43	the	the	DET
ftr-356	142	44	simplest	simple	ADJ
ftr-356	142	45	explanation	explanation	NOUN
ftr-356	142	46	of	of	ADP
ftr-356	142	47	how	how	SCONJ
ftr-356	142	48	inflation	inflation	NOUN
ftr-356	142	49	affects	affect	VERB
ftr-356	142	50	the	the	DET
ftr-356	142	51	tax	tax	NOUN
ftr-356	142	52	regime	regime	NOUN
ftr-356	142	53	is	be	AUX
ftr-356	142	54	provided	provide	VERB
ftr-356	142	55	by	by	ADP
ftr-356	142	56	the	the	DET
ftr-356	142	57	s.h.s	s.h.s	NOUN
ftr-356	142	58	.	.	PUNCT
ftr-356	143	1	(	(	PUNCT
ftr-356	143	2	schanz	schanz	PROPN
ftr-356	143	3	-	-	PUNCT
ftr-356	143	4	haig	haig	PROPN
ftr-356	143	5	-	-	PUNCT
ftr-356	143	6	simons	simon	NOUN
ftr-356	143	7	)	)	PUNCT
ftr-356	143	8	model,27	model,27	NOUN
ftr-356	143	9	according	accord	VERB
ftr-356	143	10	to	to	ADP
ftr-356	143	11	which	which	PRON
ftr-356	143	12	taxable	taxable	ADJ
ftr-356	143	13	income	income	NOUN
ftr-356	143	14	is	be	AUX
ftr-356	143	15	composed	compose	VERB
ftr-356	143	16	of	of	ADP
ftr-356	143	17	the	the	DET
ftr-356	143	18	addition	addition	NOUN
ftr-356	143	19	to	to	ADP
ftr-356	143	20	wealth	wealth	NOUN
ftr-356	143	21	between	between	ADP
ftr-356	143	22	the	the	DET
ftr-356	143	23	two	two	NUM
ftr-356	143	24	end	end	NOUN
ftr-356	143	25	points	point	NOUN
ftr-356	143	26	of	of	ADP
ftr-356	143	27	the	the	DET
ftr-356	143	28	measurement	measurement	NOUN
ftr-356	143	29	period	period	NOUN
ftr-356	143	30	,	,	PUNCT
ftr-356	143	31	with	with	ADP
ftr-356	143	32	the	the	DET
ftr-356	143	33	addition	addition	NOUN
ftr-356	143	34	of	of	ADP
ftr-356	143	35	consumption	consumption	NOUN
ftr-356	143	36	over	over	ADP
ftr-356	143	37	that	that	DET
ftr-356	143	38	period	period	NOUN
ftr-356	143	39	.	.	PUNCT
ftr-356	144	1	these	these	DET
ftr-356	144	2	variables	variable	NOUN
ftr-356	144	3	are	be	AUX
ftr-356	144	4	measured	measure	VERB
ftr-356	144	5	at	at	ADP
ftr-356	144	6	different	different	ADJ
ftr-356	144	7	times	time	NOUN
ftr-356	144	8	(	(	PUNCT
ftr-356	144	9	beginning	beginning	NOUN
ftr-356	144	10	,	,	PUNCT
ftr-356	144	11	end	end	NOUN
ftr-356	144	12	and	and	CCONJ
ftr-356	144	13	inbetween	inbetween	NOUN
ftr-356	144	14	of	of	ADP
ftr-356	144	15	the	the	DET
ftr-356	144	16	period	period	NOUN
ftr-356	144	17	)	)	PUNCT
ftr-356	144	18	.	.	PUNCT
ftr-356	145	1	thus	thus	ADV
ftr-356	145	2	,	,	PUNCT
ftr-356	145	3	the	the	DET
ftr-356	145	4	inflationary	inflationary	ADJ
ftr-356	145	5	reality	reality	NOUN
ftr-356	145	6	distorts	distort	VERB
ftr-356	145	7	the	the	DET
ftr-356	145	8	accuracy	accuracy	NOUN
ftr-356	145	9	of	of	ADP
ftr-356	145	10	the	the	DET
ftr-356	145	11	measurement.28	measurement.28	NOUN
ftr-356	145	12	23	23	NUM
ftr-356	145	13	.	.	PUNCT
ftr-356	146	1	in	in	ADP
ftr-356	146	2	the	the	DET
ftr-356	146	3	united	united	PROPN
ftr-356	146	4	states	states	PROPN
ftr-356	146	5	,	,	PUNCT
ftr-356	146	6	the	the	DET
ftr-356	146	7	adjustment	adjustment	NOUN
ftr-356	146	8	of	of	ADP
ftr-356	146	9	these	these	DET
ftr-356	146	10	elements	element	NOUN
ftr-356	146	11	began	begin	VERB
ftr-356	146	12	in	in	ADP
ftr-356	146	13	1984	1984	NUM
ftr-356	146	14	.	.	PUNCT
ftr-356	147	1	see	see	VERB
ftr-356	147	2	irc	irc	PROPN
ftr-356	147	3	§	§	PROPN
ftr-356	147	4	§	§	PROPN
ftr-356	147	5	1(f	1(f	NUM
ftr-356	147	6	)	)	PUNCT
ftr-356	147	7	,	,	PUNCT
ftr-356	147	8	63(c)(4	63(c)(4	NUM
ftr-356	147	9	)	)	PUNCT
ftr-356	147	10	,	,	PUNCT
ftr-356	147	11	and	and	CCONJ
ftr-356	147	12	151(d)(4	151(d)(4	NUM
ftr-356	147	13	)	)	PUNCT
ftr-356	147	14	;	;	PUNCT
ftr-356	147	15	joel	joel	PROPN
ftr-356	147	16	slemrod	slemrod	PROPN
ftr-356	147	17	&	&	CCONJ
ftr-356	147	18	jon	jon	PROPN
ftr-356	147	19	bakja	bakja	PROPN
ftr-356	147	20	,	,	PUNCT
ftr-356	147	21	taxing	tax	VERB
ftr-356	147	22	ourselves	ourselves	PRON
ftr-356	147	23	238	238	NUM
ftr-356	147	24	(	(	PUNCT
ftr-356	147	25	mit	mit	PROPN
ftr-356	147	26	press	press	NOUN
ftr-356	147	27	1996	1996	NUM
ftr-356	147	28	)	)	PUNCT
ftr-356	147	29	;	;	PUNCT
ftr-356	147	30	indexing	index	VERB
ftr-356	147	31	the	the	DET
ftr-356	147	32	individual	individual	ADJ
ftr-356	147	33	income	income	NOUN
ftr-356	147	34	tax	tax	NOUN
ftr-356	147	35	for	for	ADP
ftr-356	147	36	inflation	inflation	NOUN
ftr-356	147	37	,	,	PUNCT
ftr-356	147	38	supra	supra	PROPN
ftr-356	147	39	note	note	NOUN
ftr-356	147	40	9	9	NUM
ftr-356	147	41	,	,	PUNCT
ftr-356	147	42	at	at	ADP
ftr-356	147	43	5	5	NUM
ftr-356	147	44	;	;	PUNCT
ftr-356	147	45	the	the	DET
ftr-356	147	46	oecd	oecd	PROPN
ftr-356	147	47	report	report	PROPN
ftr-356	147	48	,	,	PUNCT
ftr-356	147	49	supra	supra	PROPN
ftr-356	147	50	note	note	NOUN
ftr-356	147	51	9	9	NUM
ftr-356	147	52	,	,	PUNCT
ftr-356	147	53	at	at	ADP
ftr-356	147	54	9	9	NUM
ftr-356	147	55	.	.	PUNCT
ftr-356	148	1	for	for	ADP
ftr-356	148	2	comparative	comparative	ADJ
ftr-356	148	3	aspects	aspect	NOUN
ftr-356	148	4	,	,	PUNCT
ftr-356	148	5	see	see	VERB
ftr-356	148	6	goode	goode	PROPN
ftr-356	148	7	,	,	PUNCT
ftr-356	148	8	supra	supra	PROPN
ftr-356	148	9	note	note	PROPN
ftr-356	148	10	16	16	NUM
ftr-356	148	11	,	,	PUNCT
ftr-356	148	12	at	at	ADP
ftr-356	148	13	128	128	NUM
ftr-356	148	14	,	,	PUNCT
ftr-356	148	15	140	140	NUM
ftr-356	148	16	.	.	PUNCT
ftr-356	149	1	for	for	ADP
ftr-356	149	2	the	the	DET
ftr-356	149	3	political	political	ADJ
ftr-356	149	4	aspects	aspect	NOUN
ftr-356	149	5	of	of	ADP
ftr-356	149	6	bracket	bracket	NOUN
ftr-356	149	7	creep	creep	NOUN
ftr-356	149	8	,	,	PUNCT
ftr-356	149	9	see	see	VERB
ftr-356	149	10	s.	s.	PROPN
ftr-356	149	11	steinmo	steinmo	PROPN
ftr-356	149	12	,	,	PUNCT
ftr-356	149	13	taxation	taxation	NOUN
ftr-356	149	14	and	and	CCONJ
ftr-356	149	15	democracy	democracy	NOUN
ftr-356	149	16	:	:	PUNCT
ftr-356	149	17	swedish	swedish	ADJ
ftr-356	149	18	,	,	PUNCT
ftr-356	149	19	british	british	ADJ
ftr-356	149	20	and	and	CCONJ
ftr-356	149	21	american	american	ADJ
ftr-356	149	22	approaches	approach	NOUN
ftr-356	149	23	to	to	ADP
ftr-356	149	24	financing	finance	VERB
ftr-356	149	25	the	the	DET
ftr-356	149	26	modern	modern	ADJ
ftr-356	149	27	state	state	NOUN
ftr-356	149	28	19	19	NUM
ftr-356	149	29	(	(	PUNCT
ftr-356	149	30	yale	yale	PROPN
ftr-356	149	31	univ	univ	PROPN
ftr-356	149	32	.	.	PUNCT
ftr-356	150	1	press	press	PROPN
ftr-356	150	2	1993	1993	NUM
ftr-356	150	3	)	)	PUNCT
ftr-356	150	4	.	.	PUNCT
ftr-356	151	1	it	it	PRON
ftr-356	151	2	should	should	AUX
ftr-356	151	3	be	be	AUX
ftr-356	151	4	noted	note	VERB
ftr-356	151	5	that	that	SCONJ
ftr-356	151	6	not	not	PART
ftr-356	151	7	all	all	DET
ftr-356	151	8	the	the	DET
ftr-356	151	9	elements	element	NOUN
ftr-356	151	10	of	of	ADP
ftr-356	151	11	the	the	DET
ftr-356	151	12	u.s	u.s	PROPN
ftr-356	151	13	.	.	PROPN
ftr-356	151	14	income	income	NOUN
ftr-356	151	15	tax	tax	NOUN
ftr-356	151	16	regime	regime	NOUN
ftr-356	151	17	were	be	AUX
ftr-356	151	18	indexed	index	VERB
ftr-356	151	19	,	,	PUNCT
ftr-356	151	20	as	as	ADP
ftr-356	151	21	for	for	ADP
ftr-356	151	22	example	example	NOUN
ftr-356	151	23	,	,	PUNCT
ftr-356	151	24	the	the	DET
ftr-356	151	25	alternative	alternative	ADJ
ftr-356	151	26	minimum	minimum	ADJ
ftr-356	151	27	tax	tax	NOUN
ftr-356	151	28	.	.	PUNCT
ftr-356	152	1	see	see	VERB
ftr-356	152	2	,	,	PUNCT
ftr-356	152	3	e.g.	e.g.	ADV
ftr-356	152	4	,	,	PUNCT
ftr-356	152	5	gabriel	gabriel	PROPN
ftr-356	152	6	aistebaomo	aistebaomo	PROPN
ftr-356	152	7	,	,	PUNCT
ftr-356	152	8	the	the	DET
ftr-356	152	9	individual	individual	ADJ
ftr-356	152	10	alternative	alternative	ADJ
ftr-356	152	11	minimum	minimum	ADJ
ftr-356	152	12	tax	tax	NOUN
ftr-356	152	13	and	and	CCONJ
ftr-356	152	14	the	the	DET
ftr-356	152	15	intersection	intersection	NOUN
ftr-356	152	16	of	of	ADP
ftr-356	152	17	bush	bush	PROPN
ftr-356	152	18	tax	tax	NOUN
ftr-356	152	19	cuts	cut	NOUN
ftr-356	152	20	:	:	PUNCT
ftr-356	152	21	a	a	DET
ftr-356	152	22	proposal	proposal	NOUN
ftr-356	152	23	for	for	ADP
ftr-356	152	24	permanent	permanent	ADJ
ftr-356	152	25	reform	reform	NOUN
ftr-356	152	26	,	,	PUNCT
ftr-356	152	27	23	23	NUM
ftr-356	152	28	akron	akron	PROPN
ftr-356	152	29	tax	tax	NOUN
ftr-356	152	30	j.	j.	PROPN
ftr-356	152	31	109	109	NUM
ftr-356	152	32	,	,	PUNCT
ftr-356	152	33	138	138	NUM
ftr-356	152	34	(	(	PUNCT
ftr-356	152	35	2008	2008	NUM
ftr-356	152	36	)	)	PUNCT
ftr-356	152	37	;	;	PUNCT
ftr-356	152	38	joint	joint	ADJ
ftr-356	152	39	comm	comm	NOUN
ftr-356	152	40	.	.	PUNCT
ftr-356	153	1	on	on	ADP
ftr-356	153	2	tax’n	tax’n	NUM
ftr-356	153	3	,	,	PUNCT
ftr-356	153	4	present	present	ADJ
ftr-356	153	5	law	law	NOUN
ftr-356	153	6	and	and	CCONJ
ftr-356	153	7	background	background	NOUN
ftr-356	153	8	relating	relate	VERB
ftr-356	153	9	to	to	ADP
ftr-356	153	10	the	the	DET
ftr-356	153	11	individual	individual	ADJ
ftr-356	153	12	alternative	alternative	ADJ
ftr-356	153	13	minimum	minimum	ADJ
ftr-356	153	14	tax	tax	NOUN
ftr-356	153	15	,	,	PUNCT
ftr-356	153	16	at	at	ADP
ftr-356	153	17	110	110	NUM
ftr-356	153	18	(	(	PUNCT
ftr-356	153	19	comm	comm	NOUN
ftr-356	153	20	.	.	PUNCT
ftr-356	153	21	print	print	NOUN
ftr-356	153	22	2007	2007	NUM
ftr-356	153	23	)	)	PUNCT
ftr-356	153	24	.	.	PUNCT
ftr-356	154	1	24	24	NUM
ftr-356	154	2	.	.	PUNCT
ftr-356	154	3	slemrod	slemrod	NOUN
ftr-356	154	4	&	&	CCONJ
ftr-356	154	5	bakja	bakja	PROPN
ftr-356	154	6	,	,	PUNCT
ftr-356	154	7	supra	supra	PROPN
ftr-356	154	8	note	note	PROPN
ftr-356	154	9	23	23	NUM
ftr-356	154	10	,	,	PUNCT
ftr-356	154	11	at	at	ADP
ftr-356	154	12	28	28	NUM
ftr-356	154	13	,	,	PUNCT
ftr-356	154	14	237	237	NUM
ftr-356	154	15	-	-	SYM
ftr-356	154	16	38	38	NUM
ftr-356	154	17	;	;	PUNCT
ftr-356	154	18	emil	emil	PROPN
ftr-356	154	19	m.	m.	NOUN
ftr-356	154	20	sunley	sunley	PROPN
ftr-356	154	21	,	,	PUNCT
ftr-356	154	22	jr	jr	PROPN
ftr-356	154	23	.	.	PROPN
ftr-356	154	24	&	&	CCONJ
ftr-356	154	25	joseph	joseph	PROPN
ftr-356	154	26	pechman	pechman	PROPN
ftr-356	154	27	,	,	PUNCT
ftr-356	154	28	inflation	inflation	NOUN
ftr-356	154	29	adjustment	adjustment	NOUN
ftr-356	154	30	for	for	ADP
ftr-356	154	31	the	the	DET
ftr-356	154	32	individual	individual	ADJ
ftr-356	154	33	income	income	NOUN
ftr-356	154	34	tax	tax	NOUN
ftr-356	154	35	,	,	PUNCT
ftr-356	154	36	in	in	ADP
ftr-356	154	37	inflation	inflation	NOUN
ftr-356	154	38	and	and	CCONJ
ftr-356	154	39	the	the	DET
ftr-356	154	40	income	income	NOUN
ftr-356	154	41	tax	tax	NOUN
ftr-356	154	42	,	,	PUNCT
ftr-356	154	43	supra	supra	PROPN
ftr-356	154	44	note	note	NOUN
ftr-356	154	45	1	1	NUM
ftr-356	154	46	,	,	PUNCT
ftr-356	154	47	at	at	ADP
ftr-356	154	48	153	153	NUM
ftr-356	154	49	-	-	SYM
ftr-356	154	50	54	54	NUM
ftr-356	154	51	;	;	PUNCT
ftr-356	154	52	george	george	PROPN
ftr-356	154	53	vukelich	vukelich	PROPN
ftr-356	154	54	,	,	PUNCT
ftr-356	154	55	the	the	DET
ftr-356	154	56	effect	effect	NOUN
ftr-356	154	57	of	of	ADP
ftr-356	154	58	inflation	inflation	NOUN
ftr-356	154	59	on	on	ADP
ftr-356	154	60	real	real	ADJ
ftr-356	154	61	tax	tax	NOUN
ftr-356	154	62	rates	rate	NOUN
ftr-356	154	63	,	,	PUNCT
ftr-356	154	64	20	20	NUM
ftr-356	154	65	canad	canad	NOUN
ftr-356	154	66	.	.	PUNCT
ftr-356	155	1	tax	tax	NOUN
ftr-356	155	2	j.	j.	PROPN
ftr-356	155	3	243	243	NUM
ftr-356	155	4	(	(	PUNCT
ftr-356	155	5	1972	1972	NUM
ftr-356	155	6	)	)	PUNCT
ftr-356	155	7	.	.	PUNCT
ftr-356	156	1	25	25	NUM
ftr-356	156	2	.	.	PUNCT
ftr-356	157	1	these	these	DET
ftr-356	157	2	three	three	NUM
ftr-356	157	3	areas	area	NOUN
ftr-356	157	4	form	form	VERB
ftr-356	157	5	a	a	DET
ftr-356	157	6	dynamic	dynamic	ADJ
ftr-356	157	7	process	process	NOUN
ftr-356	157	8	of	of	ADP
ftr-356	157	9	adjustment	adjustment	NOUN
ftr-356	157	10	.	.	PUNCT
ftr-356	158	1	for	for	ADP
ftr-356	158	2	example	example	NOUN
ftr-356	158	3	,	,	PUNCT
ftr-356	158	4	if	if	SCONJ
ftr-356	158	5	adjustment	adjustment	NOUN
ftr-356	158	6	is	be	AUX
ftr-356	158	7	adopted	adopt	VERB
ftr-356	158	8	in	in	ADP
ftr-356	158	9	the	the	DET
ftr-356	158	10	second	second	ADJ
ftr-356	158	11	area	area	NOUN
ftr-356	158	12	,	,	PUNCT
ftr-356	158	13	this	this	DET
ftr-356	158	14	adjustment	adjustment	NOUN
ftr-356	158	15	influences	influence	VERB
ftr-356	158	16	the	the	DET
ftr-356	158	17	effective	effective	ADJ
ftr-356	158	18	tax	tax	NOUN
ftr-356	158	19	burden	burden	NOUN
ftr-356	158	20	,	,	PUNCT
ftr-356	158	21	and	and	CCONJ
ftr-356	158	22	motivates	motivate	VERB
ftr-356	158	23	adjustment	adjustment	NOUN
ftr-356	158	24	of	of	ADP
ftr-356	158	25	the	the	DET
ftr-356	158	26	entire	entire	ADJ
ftr-356	158	27	tax	tax	NOUN
ftr-356	158	28	system	system	NOUN
ftr-356	158	29	,	,	PUNCT
ftr-356	158	30	including	include	VERB
ftr-356	158	31	the	the	DET
ftr-356	158	32	third	third	ADJ
ftr-356	158	33	area	area	NOUN
ftr-356	158	34	,	,	PUNCT
ftr-356	158	35	based	base	VERB
ftr-356	158	36	on	on	ADP
ftr-356	158	37	the	the	DET
ftr-356	158	38	argument	argument	NOUN
ftr-356	158	39	that	that	SCONJ
ftr-356	158	40	from	from	ADP
ftr-356	158	41	the	the	DET
ftr-356	158	42	effective	effective	ADJ
ftr-356	158	43	tax	tax	NOUN
ftr-356	158	44	point	point	NOUN
ftr-356	158	45	of	of	ADP
ftr-356	158	46	view	view	NOUN
ftr-356	158	47	,	,	PUNCT
ftr-356	158	48	there	there	PRON
ftr-356	158	49	is	be	VERB
ftr-356	158	50	no	no	DET
ftr-356	158	51	substantive	substantive	ADJ
ftr-356	158	52	distinction	distinction	NOUN
ftr-356	158	53	between	between	ADP
ftr-356	158	54	adjusting	adjust	VERB
ftr-356	158	55	the	the	DET
ftr-356	158	56	second	second	ADJ
ftr-356	158	57	area	area	NOUN
ftr-356	158	58	and	and	CCONJ
ftr-356	158	59	adjusting	adjust	VERB
ftr-356	158	60	the	the	DET
ftr-356	158	61	third	third	ADJ
ftr-356	158	62	area	area	NOUN
ftr-356	158	63	.	.	PUNCT
ftr-356	159	1	26	26	NUM
ftr-356	159	2	.	.	X
ftr-356	160	1	see	see	VERB
ftr-356	160	2	thuronyi	thuronyi	PROPN
ftr-356	160	3	,	,	PUNCT
ftr-356	160	4	supra	supra	PROPN
ftr-356	160	5	note	note	PROPN
ftr-356	160	6	1	1	NUM
ftr-356	160	7	,	,	PUNCT
ftr-356	160	8	at	at	ADP
ftr-356	160	9	440	440	NUM
ftr-356	160	10	.	.	PUNCT
ftr-356	161	1	27	27	NUM
ftr-356	161	2	.	.	PUNCT
ftr-356	162	1	for	for	ADP
ftr-356	162	2	attributing	attribute	VERB
ftr-356	162	3	the	the	DET
ftr-356	162	4	haig	haig	PROPN
ftr-356	162	5	-	-	PUNCT
ftr-356	162	6	simons	simons	PROPN
ftr-356	162	7	model	model	NOUN
ftr-356	162	8	to	to	ADP
ftr-356	162	9	the	the	DET
ftr-356	162	10	german	german	ADJ
ftr-356	162	11	economist	economist	NOUN
ftr-356	162	12	george	george	PROPN
ftr-356	162	13	von	von	PROPN
ftr-356	162	14	schanz	schanz	PROPN
ftr-356	162	15	,	,	PUNCT
ftr-356	162	16	see	see	VERB
ftr-356	162	17	,	,	PUNCT
ftr-356	162	18	e.g.	e.g.	ADV
ftr-356	162	19	,	,	PUNCT
ftr-356	162	20	stanley	stanley	PROPN
ftr-356	162	21	.	.	PUNCT
ftr-356	163	1	s.	s.	PROPN
ftr-356	163	2	surrey	surrey	PROPN
ftr-356	163	3	&	&	CCONJ
ftr-356	163	4	paul	paul	PROPN
ftr-356	163	5	.	.	PUNCT
ftr-356	164	1	r.	r.	PROPN
ftr-356	164	2	mcdaniel	mcdaniel	PROPN
ftr-356	164	3	,	,	PUNCT
ftr-356	164	4	tax	tax	NOUN
ftr-356	164	5	expenditures	expenditure	NOUN
ftr-356	164	6	4	4	NUM
ftr-356	164	7	(	(	PUNCT
ftr-356	164	8	harvard	harvard	PROPN
ftr-356	164	9	univ	univ	PROPN
ftr-356	164	10	.	.	PUNCT
ftr-356	165	1	press	press	PROPN
ftr-356	165	2	1985	1985	NUM
ftr-356	165	3	)	)	PUNCT
ftr-356	165	4	.	.	PUNCT
ftr-356	166	1	28	28	NUM
ftr-356	166	2	.	.	PUNCT
ftr-356	167	1	robert	robert	PROPN
ftr-356	167	2	m.	m.	PROPN
ftr-356	167	3	haig	haig	PROPN
ftr-356	167	4	,	,	PUNCT
ftr-356	167	5	the	the	DET
ftr-356	167	6	concept	concept	NOUN
ftr-356	167	7	of	of	ADP
ftr-356	167	8	income	income	NOUN
ftr-356	167	9	–	–	PUNCT
ftr-356	167	10	economic	economic	ADJ
ftr-356	167	11	and	and	CCONJ
ftr-356	167	12	legal	legal	ADJ
ftr-356	167	13	aspects	aspect	NOUN
ftr-356	167	14	,	,	PUNCT
ftr-356	167	15	in	in	ADP
ftr-356	167	16	the	the	DET
ftr-356	167	17	federal	federal	ADJ
ftr-356	167	18	income	income	NOUN
ftr-356	167	19	tax	tax	NOUN
ftr-356	167	20	1	1	NUM
ftr-356	167	21	,	,	PUNCT
ftr-356	167	22	7	7	NUM
ftr-356	167	23	(	(	PUNCT
ftr-356	167	24	robert	robert	PROPN
ftr-356	167	25	m.	m.	PROPN
ftr-356	167	26	haig	haig	PROPN
ftr-356	167	27	ed	ed	PROPN
ftr-356	167	28	.	.	PROPN
ftr-356	167	29	,	,	PUNCT
ftr-356	167	30	1921	1921	NUM
ftr-356	167	31	)	)	PUNCT
ftr-356	167	32	(	(	PUNCT
ftr-356	167	33	reprinted	reprint	VERB
ftr-356	167	34	in	in	ADP
ftr-356	167	35	420	420	NUM
ftr-356	167	36	florida	florida	PROPN
ftr-356	167	37	tax	tax	NOUN
ftr-356	167	38	review	review	NOUN
ftr-356	167	39	[	[	X
ftr-356	167	40	vol	vol	NOUN
ftr-356	167	41	.	.	PUNCT
ftr-356	168	1	10:4	10:4	NUM
ftr-356	168	2	five	five	NUM
ftr-356	168	3	fundamental	fundamental	ADJ
ftr-356	168	4	issues	issue	NOUN
ftr-356	168	5	arise	arise	VERB
ftr-356	168	6	when	when	SCONJ
ftr-356	168	7	adjusting	adjust	VERB
ftr-356	168	8	the	the	DET
ftr-356	168	9	income	income	NOUN
ftr-356	168	10	tax	tax	NOUN
ftr-356	168	11	base:29	base:29	ADP
ftr-356	168	12	first	first	ADV
ftr-356	168	13	,	,	PUNCT
ftr-356	168	14	the	the	DET
ftr-356	168	15	capital	capital	NOUN
ftr-356	168	16	gains	gain	NOUN
ftr-356	168	17	tax	tax	NOUN
ftr-356	168	18	regime	regime	NOUN
ftr-356	168	19	imposes	impose	VERB
ftr-356	168	20	tax	tax	NOUN
ftr-356	168	21	on	on	ADP
ftr-356	168	22	nominal	nominal	ADJ
ftr-356	168	23	capital	capital	NOUN
ftr-356	168	24	gain	gain	NOUN
ftr-356	168	25	,	,	PUNCT
ftr-356	168	26	including	include	VERB
ftr-356	168	27	the	the	DET
ftr-356	168	28	inflationary	inflationary	ADJ
ftr-356	168	29	component.30	component.30	NOUN
ftr-356	168	30	such	such	ADJ
ftr-356	168	31	taxation	taxation	NOUN
ftr-356	168	32	represents	represent	VERB
ftr-356	168	33	the	the	DET
ftr-356	168	34	taxation	taxation	NOUN
ftr-356	168	35	of	of	ADP
ftr-356	168	36	the	the	DET
ftr-356	168	37	capital	capital	NOUN
ftr-356	168	38	itself,31	itself,31	NOUN
ftr-356	168	39	rather	rather	ADV
ftr-356	168	40	than	than	ADP
ftr-356	168	41	taxation	taxation	NOUN
ftr-356	168	42	of	of	ADP
ftr-356	168	43	the	the	DET
ftr-356	168	44	capital	capital	NOUN
ftr-356	168	45	gain.32	gain.32	VERB
ftr-356	168	46	second	second	ADV
ftr-356	168	47	,	,	PUNCT
ftr-356	168	48	inflation	inflation	NOUN
ftr-356	168	49	distorts	distort	VERB
ftr-356	168	50	income	income	NOUN
ftr-356	168	51	and	and	CCONJ
ftr-356	168	52	expense	expense	NOUN
ftr-356	168	53	in	in	ADP
ftr-356	168	54	relation	relation	NOUN
ftr-356	168	55	to	to	PART
ftr-356	168	56	debt.33	debt.33	VERB
ftr-356	168	57	conceptually	conceptually	ADV
ftr-356	168	58	,	,	PUNCT
ftr-356	168	59	the	the	DET
ftr-356	168	60	inflationary	inflationary	ADJ
ftr-356	168	61	component	component	NOUN
ftr-356	168	62	of	of	ADP
ftr-356	168	63	nominal	nominal	ADJ
ftr-356	168	64	interest	interest	NOUN
ftr-356	168	65	does	do	AUX
ftr-356	168	66	not	not	PART
ftr-356	168	67	constitute	constitute	VERB
ftr-356	168	68	real	real	ADJ
ftr-356	168	69	interest	interest	NOUN
ftr-356	168	70	,	,	PUNCT
ftr-356	168	71	but	but	CCONJ
ftr-356	168	72	rather	rather	ADV
ftr-356	168	73	is	be	AUX
ftr-356	168	74	part	part	NOUN
ftr-356	168	75	of	of	ADP
ftr-356	168	76	the	the	DET
ftr-356	168	77	principal	principal	NOUN
ftr-356	168	78	and	and	CCONJ
ftr-356	168	79	this	this	DET
ftr-356	168	80	component	component	NOUN
ftr-356	168	81	does	do	AUX
ftr-356	168	82	not	not	PART
ftr-356	168	83	create	create	VERB
ftr-356	168	84	income	income	NOUN
ftr-356	168	85	or	or	CCONJ
ftr-356	168	86	expense.34	expense.34	NOUN
ftr-356	168	87	incorporating	incorporate	VERB
ftr-356	168	88	the	the	DET
ftr-356	168	89	inflationary	inflationary	ADJ
ftr-356	168	90	component	component	NOUN
ftr-356	168	91	distorts	distort	VERB
ftr-356	168	92	the	the	DET
ftr-356	168	93	income	income	NOUN
ftr-356	168	94	tax	tax	NOUN
ftr-356	168	95	regime	regime	NOUN
ftr-356	168	96	by	by	ADP
ftr-356	168	97	erasing	erase	VERB
ftr-356	168	98	the	the	DET
ftr-356	168	99	distinction	distinction	NOUN
ftr-356	168	100	between	between	ADP
ftr-356	168	101	capital	capital	NOUN
ftr-356	168	102	and	and	CCONJ
ftr-356	168	103	the	the	DET
ftr-356	168	104	return	return	NOUN
ftr-356	168	105	on	on	ADP
ftr-356	168	106	the	the	DET
ftr-356	168	107	am	am	NOUN
ftr-356	168	108	.	.	PUNCT
ftr-356	169	1	econ	econ	PROPN
ftr-356	169	2	.	.	PUNCT
ftr-356	170	1	ass’n	ass’n	PROPN
ftr-356	170	2	,	,	PUNCT
ftr-356	170	3	readings	reading	NOUN
ftr-356	170	4	in	in	ADP
ftr-356	170	5	the	the	DET
ftr-356	170	6	economics	economic	NOUN
ftr-356	170	7	of	of	ADP
ftr-356	170	8	taxation	taxation	NOUN
ftr-356	170	9	54	54	NUM
ftr-356	170	10	(	(	PUNCT
ftr-356	170	11	richard	richard	PROPN
ftr-356	170	12	a.	a.	PROPN
ftr-356	170	13	musgrave	musgrave	PROPN
ftr-356	170	14	&	&	CCONJ
ftr-356	170	15	carl	carl	PROPN
ftr-356	170	16	s.	s.	PROPN
ftr-356	170	17	shoup	shoup	PROPN
ftr-356	170	18	eds	eds	PROPN
ftr-356	170	19	.	.	PROPN
ftr-356	170	20	,	,	PUNCT
ftr-356	170	21	richard	richard	PROPN
ftr-356	170	22	d.	d.	PROPN
ftr-356	170	23	irwin	irwin	PROPN
ftr-356	170	24	1959	1959	NUM
ftr-356	170	25	)	)	PUNCT
ftr-356	170	26	;	;	PUNCT
ftr-356	170	27	henry	henry	PROPN
ftr-356	170	28	c.	c.	PROPN
ftr-356	170	29	simons	simons	PROPN
ftr-356	170	30	,	,	PUNCT
ftr-356	170	31	personal	personal	ADJ
ftr-356	170	32	income	income	NOUN
ftr-356	170	33	taxation	taxation	NOUN
ftr-356	170	34	:	:	PUNCT
ftr-356	170	35	the	the	DET
ftr-356	170	36	definition	definition	NOUN
ftr-356	170	37	of	of	ADP
ftr-356	170	38	income	income	NOUN
ftr-356	170	39	as	as	ADP
ftr-356	170	40	a	a	DET
ftr-356	170	41	problem	problem	NOUN
ftr-356	170	42	of	of	ADP
ftr-356	170	43	fiscal	fiscal	ADJ
ftr-356	170	44	policy	policy	NOUN
ftr-356	170	45	50	50	NUM
ftr-356	170	46	(	(	PUNCT
ftr-356	170	47	1938	1938	NUM
ftr-356	170	48	)	)	PUNCT
ftr-356	170	49	.	.	PUNCT
ftr-356	171	1	29	29	NUM
ftr-356	171	2	.	.	PUNCT
ftr-356	172	1	dale	dale	PROPN
ftr-356	172	2	chua	chua	PROPN
ftr-356	172	3	,	,	PUNCT
ftr-356	172	4	inflation	inflation	NOUN
ftr-356	172	5	adjustment	adjustment	NOUN
ftr-356	172	6	,	,	PUNCT
ftr-356	172	7	in	in	ADP
ftr-356	172	8	tax	tax	NOUN
ftr-356	172	9	policy	policy	NOUN
ftr-356	172	10	handbook	handbook	NOUN
ftr-356	172	11	142	142	NUM
ftr-356	172	12	(	(	PUNCT
ftr-356	172	13	parthasarathi	parthasarathi	INTJ
ftr-356	172	14	shome	shome	VERB
ftr-356	172	15	ed	ed	NOUN
ftr-356	172	16	.	.	PUNCT
ftr-356	172	17	,	,	PUNCT
ftr-356	172	18	int’l	int’l	NUM
ftr-356	172	19	monetary	monetary	ADJ
ftr-356	172	20	fund	fund	NOUN
ftr-356	172	21	1995	1995	NUM
ftr-356	172	22	)	)	PUNCT
ftr-356	172	23	.	.	PUNCT
ftr-356	173	1	30	30	NUM
ftr-356	173	2	.	.	PUNCT
ftr-356	174	1	thus	thus	ADV
ftr-356	174	2	,	,	PUNCT
ftr-356	174	3	for	for	ADP
ftr-356	174	4	example	example	NOUN
ftr-356	174	5	,	,	PUNCT
ftr-356	174	6	between	between	ADP
ftr-356	174	7	the	the	DET
ftr-356	174	8	years	year	NOUN
ftr-356	174	9	1946	1946	NUM
ftr-356	174	10	and	and	CCONJ
ftr-356	174	11	1977	1977	NUM
ftr-356	174	12	,	,	PUNCT
ftr-356	174	13	there	there	PRON
ftr-356	174	14	was	be	VERB
ftr-356	174	15	no	no	DET
ftr-356	174	16	real	real	ADJ
ftr-356	174	17	capital	capital	NOUN
ftr-356	174	18	gain	gain	NOUN
ftr-356	174	19	,	,	PUNCT
ftr-356	174	20	yet	yet	CCONJ
ftr-356	174	21	capital	capital	NOUN
ftr-356	174	22	gains	gain	NOUN
ftr-356	174	23	were	be	AUX
ftr-356	174	24	taxed	tax	VERB
ftr-356	174	25	.	.	PUNCT
ftr-356	175	1	see	see	VERB
ftr-356	175	2	robert	robert	PROPN
ftr-356	175	3	eisner	eisner	PROPN
ftr-356	175	4	,	,	PUNCT
ftr-356	175	5	capital	capital	NOUN
ftr-356	175	6	gains	gain	NOUN
ftr-356	175	7	and	and	CCONJ
ftr-356	175	8	income	income	NOUN
ftr-356	175	9	:	:	PUNCT
ftr-356	175	10	real	real	ADJ
ftr-356	175	11	changes	change	NOUN
ftr-356	175	12	in	in	ADP
ftr-356	175	13	the	the	DET
ftr-356	175	14	value	value	NOUN
ftr-356	175	15	of	of	ADP
ftr-356	175	16	capital	capital	NOUN
ftr-356	175	17	in	in	ADP
ftr-356	175	18	the	the	DET
ftr-356	175	19	united	united	PROPN
ftr-356	175	20	states	states	PROPN
ftr-356	175	21	,	,	PUNCT
ftr-356	175	22	1946	1946	NUM
ftr-356	175	23	-	-	SYM
ftr-356	175	24	1977	1977	NUM
ftr-356	175	25	,	,	PUNCT
ftr-356	175	26	in	in	ADP
ftr-356	175	27	the	the	DET
ftr-356	175	28	measurement	measurement	NOUN
ftr-356	175	29	of	of	ADP
ftr-356	175	30	capital	capital	NOUN
ftr-356	175	31	447	447	NUM
ftr-356	175	32	(	(	PUNCT
ftr-356	175	33	dan	dan	PROPN
ftr-356	175	34	usher	usher	PROPN
ftr-356	175	35	ed	ed	PROPN
ftr-356	175	36	.	.	PROPN
ftr-356	175	37	,	,	PUNCT
ftr-356	175	38	univ	univ	PROPN
ftr-356	175	39	.	.	PROPN
ftr-356	175	40	of	of	ADP
ftr-356	175	41	chicago	chicago	PROPN
ftr-356	175	42	press	press	PROPN
ftr-356	175	43	1980	1980	NUM
ftr-356	175	44	)	)	PUNCT
ftr-356	175	45	.	.	PUNCT
ftr-356	176	1	the	the	DET
ftr-356	176	2	proposal	proposal	NOUN
ftr-356	176	3	to	to	PART
ftr-356	176	4	index	index	NOUN
ftr-356	176	5	capital	capital	NOUN
ftr-356	176	6	gains	gain	NOUN
ftr-356	176	7	was	be	AUX
ftr-356	176	8	first	first	ADV
ftr-356	176	9	raised	raise	VERB
ftr-356	176	10	by	by	ADP
ftr-356	176	11	the	the	DET
ftr-356	176	12	us	us	PROPN
ftr-356	176	13	treasury	treasury	PROPN
ftr-356	176	14	in	in	ADP
ftr-356	176	15	department	department	PROPN
ftr-356	176	16	of	of	ADP
ftr-356	176	17	treasury	treasury	PROPN
ftr-356	176	18	,	,	PUNCT
ftr-356	176	19	blueprint	blueprint	NOUN
ftr-356	176	20	for	for	ADP
ftr-356	176	21	basic	basic	ADJ
ftr-356	176	22	tax	tax	NOUN
ftr-356	176	23	reform	reform	NOUN
ftr-356	176	24	(	(	PUNCT
ftr-356	176	25	gpo	gpo	NOUN
ftr-356	176	26	,	,	PUNCT
ftr-356	176	27	washington	washington	PROPN
ftr-356	176	28	d.c	d.c	PROPN
ftr-356	176	29	:	:	PUNCT
ftr-356	176	30	1977	1977	NUM
ftr-356	176	31	)	)	PUNCT
ftr-356	176	32	.	.	PUNCT
ftr-356	177	1	31	31	NUM
ftr-356	177	2	.	.	PUNCT
ftr-356	178	1	see	see	VERB
ftr-356	178	2	shuldiner	shuldiner	NOUN
ftr-356	178	3	,	,	PUNCT
ftr-356	178	4	supra	supra	PROPN
ftr-356	178	5	note	note	NOUN
ftr-356	178	6	1	1	NUM
ftr-356	178	7	,	,	PUNCT
ftr-356	178	8	at	at	ADP
ftr-356	178	9	549	549	NUM
ftr-356	178	10	;	;	PUNCT
ftr-356	178	11	halperin	halperin	PROPN
ftr-356	178	12	&	&	CCONJ
ftr-356	178	13	steuerle	steuerle	PROPN
ftr-356	178	14	,	,	PUNCT
ftr-356	178	15	supra	supra	PROPN
ftr-356	178	16	note	note	NOUN
ftr-356	178	17	3	3	NUM
ftr-356	178	18	,	,	PUNCT
ftr-356	178	19	at	at	ADP
ftr-356	178	20	352	352	NUM
ftr-356	178	21	.	.	PUNCT
ftr-356	179	1	it	it	PRON
ftr-356	179	2	should	should	AUX
ftr-356	179	3	be	be	AUX
ftr-356	179	4	noted	note	VERB
ftr-356	179	5	that	that	SCONJ
ftr-356	179	6	the	the	PRON
ftr-356	179	7	longer	long	ADJ
ftr-356	179	8	the	the	DET
ftr-356	179	9	asset	asset	NOUN
ftr-356	179	10	is	be	AUX
ftr-356	179	11	held	hold	VERB
ftr-356	179	12	,	,	PUNCT
ftr-356	179	13	the	the	PRON
ftr-356	179	14	smaller	small	ADJ
ftr-356	179	15	the	the	DET
ftr-356	179	16	effect	effect	NOUN
ftr-356	179	17	of	of	ADP
ftr-356	179	18	taxing	tax	VERB
ftr-356	179	19	the	the	DET
ftr-356	179	20	inflationary	inflationary	ADJ
ftr-356	179	21	component	component	NOUN
ftr-356	179	22	of	of	ADP
ftr-356	179	23	the	the	DET
ftr-356	179	24	capital	capital	NOUN
ftr-356	179	25	gain	gain	NOUN
ftr-356	179	26	,	,	PUNCT
ftr-356	179	27	for	for	ADP
ftr-356	179	28	two	two	NUM
ftr-356	179	29	reasons	reason	NOUN
ftr-356	179	30	:	:	PUNCT
ftr-356	179	31	first	first	ADV
ftr-356	179	32	,	,	PUNCT
ftr-356	179	33	the	the	PRON
ftr-356	179	34	longer	long	ADJ
ftr-356	179	35	the	the	DET
ftr-356	179	36	said	say	VERB
ftr-356	179	37	period	period	NOUN
ftr-356	179	38	,	,	PUNCT
ftr-356	179	39	the	the	PRON
ftr-356	179	40	smaller	small	ADJ
ftr-356	179	41	the	the	DET
ftr-356	179	42	inflationary	inflationary	ADJ
ftr-356	179	43	component	component	NOUN
ftr-356	179	44	in	in	ADP
ftr-356	179	45	the	the	DET
ftr-356	179	46	overall	overall	ADJ
ftr-356	179	47	capital	capital	NOUN
ftr-356	179	48	gain	gain	NOUN
ftr-356	179	49	.	.	PUNCT
ftr-356	180	1	second	second	ADJ
ftr-356	180	2	,	,	PUNCT
ftr-356	180	3	the	the	PRON
ftr-356	180	4	longer	long	ADJ
ftr-356	180	5	the	the	DET
ftr-356	180	6	period	period	NOUN
ftr-356	180	7	,	,	PUNCT
ftr-356	180	8	the	the	PRON
ftr-356	180	9	greater	great	ADJ
ftr-356	180	10	the	the	DET
ftr-356	180	11	benefit	benefit	NOUN
ftr-356	180	12	of	of	ADP
ftr-356	180	13	the	the	DET
ftr-356	180	14	tax	tax	NOUN
ftr-356	180	15	deferral	deferral	NOUN
ftr-356	180	16	.	.	PUNCT
ftr-356	181	1	however	however	ADV
ftr-356	181	2	,	,	PUNCT
ftr-356	181	3	when	when	SCONJ
ftr-356	181	4	we	we	PRON
ftr-356	181	5	are	be	AUX
ftr-356	181	6	concerned	concern	VERB
ftr-356	181	7	with	with	ADP
ftr-356	181	8	losses	loss	NOUN
ftr-356	181	9	,	,	PUNCT
ftr-356	181	10	the	the	PRON
ftr-356	181	11	longer	long	ADV
ftr-356	181	12	the	the	DET
ftr-356	181	13	asset	asset	NOUN
ftr-356	181	14	is	be	AUX
ftr-356	181	15	held	hold	VERB
ftr-356	181	16	,	,	PUNCT
ftr-356	181	17	the	the	PRON
ftr-356	181	18	greater	great	ADJ
ftr-356	181	19	the	the	DET
ftr-356	181	20	need	need	NOUN
ftr-356	181	21	for	for	ADP
ftr-356	181	22	adjustment	adjustment	NOUN
ftr-356	181	23	,	,	PUNCT
ftr-356	181	24	due	due	ADP
ftr-356	181	25	to	to	ADP
ftr-356	181	26	the	the	DET
ftr-356	181	27	same	same	ADJ
ftr-356	181	28	considerations	consideration	NOUN
ftr-356	181	29	.	.	PUNCT
ftr-356	182	1	see	see	VERB
ftr-356	182	2	shuldiner	shuldiner	NOUN
ftr-356	182	3	,	,	PUNCT
ftr-356	182	4	supra	supra	PROPN
ftr-356	182	5	note	note	NOUN
ftr-356	182	6	1	1	NUM
ftr-356	182	7	,	,	PUNCT
ftr-356	182	8	at	at	ADP
ftr-356	182	9	552	552	NUM
ftr-356	182	10	-	-	SYM
ftr-356	182	11	557	557	NUM
ftr-356	182	12	;	;	PUNCT
ftr-356	182	13	halperin	halperin	PROPN
ftr-356	182	14	&	&	CCONJ
ftr-356	182	15	steuerle	steuerle	PROPN
ftr-356	182	16	,	,	PUNCT
ftr-356	182	17	supra	supra	PROPN
ftr-356	182	18	note	note	NOUN
ftr-356	182	19	3	3	NUM
ftr-356	182	20	,	,	PUNCT
ftr-356	182	21	at	at	ADP
ftr-356	182	22	3	3	NUM
ftr-356	182	23	.	.	NOUN
ftr-356	182	24	32	32	NUM
ftr-356	182	25	.	.	PUNCT
ftr-356	183	1	the	the	DET
ftr-356	183	2	adjustment	adjustment	NOUN
ftr-356	183	3	of	of	ADP
ftr-356	183	4	capital	capital	NOUN
ftr-356	183	5	gains	gain	NOUN
ftr-356	183	6	tax	tax	NOUN
ftr-356	183	7	for	for	ADP
ftr-356	183	8	inflation	inflation	NOUN
ftr-356	183	9	is	be	AUX
ftr-356	183	10	strongly	strongly	ADV
ftr-356	183	11	tied	tie	VERB
ftr-356	183	12	to	to	ADP
ftr-356	183	13	the	the	DET
ftr-356	183	14	realization	realization	NOUN
ftr-356	183	15	requirement	requirement	NOUN
ftr-356	183	16	and	and	CCONJ
ftr-356	183	17	eliminating	eliminate	VERB
ftr-356	183	18	this	this	DET
ftr-356	183	19	requirement	requirement	NOUN
ftr-356	183	20	by	by	ADP
ftr-356	183	21	building	build	VERB
ftr-356	183	22	the	the	DET
ftr-356	183	23	tax	tax	NOUN
ftr-356	183	24	regime	regime	NOUN
ftr-356	183	25	on	on	ADP
ftr-356	183	26	an	an	DET
ftr-356	183	27	accrual	accrual	ADJ
ftr-356	183	28	basis	basis	NOUN
ftr-356	183	29	would	would	AUX
ftr-356	183	30	substantially	substantially	ADV
ftr-356	183	31	reduce	reduce	VERB
ftr-356	183	32	the	the	DET
ftr-356	183	33	need	need	NOUN
ftr-356	183	34	to	to	PART
ftr-356	183	35	address	address	VERB
ftr-356	183	36	adjustment	adjustment	NOUN
ftr-356	183	37	.	.	PUNCT
ftr-356	184	1	see	see	VERB
ftr-356	184	2	halperin	halperin	PROPN
ftr-356	184	3	&	&	CCONJ
ftr-356	184	4	steuerle	steuerle	PROPN
ftr-356	184	5	,	,	PUNCT
ftr-356	184	6	supra	supra	PROPN
ftr-356	184	7	note	note	NOUN
ftr-356	184	8	3	3	NUM
ftr-356	184	9	,	,	PUNCT
ftr-356	184	10	at	at	ADP
ftr-356	184	11	379	379	NUM
ftr-356	184	12	;	;	PUNCT
ftr-356	184	13	shuldiner	shuldiner	NOUN
ftr-356	184	14	,	,	PUNCT
ftr-356	184	15	supra	supra	PROPN
ftr-356	184	16	note	note	NOUN
ftr-356	184	17	1	1	NUM
ftr-356	184	18	,	,	PUNCT
ftr-356	184	19	at	at	ADP
ftr-356	184	20	550	550	NUM
ftr-356	184	21	-	-	SYM
ftr-356	184	22	57	57	NUM
ftr-356	184	23	.	.	PUNCT
ftr-356	185	1	this	this	DET
ftr-356	185	2	article	article	NOUN
ftr-356	185	3	proceeds	proceed	VERB
ftr-356	185	4	from	from	ADP
ftr-356	185	5	the	the	DET
ftr-356	185	6	premise	premise	NOUN
ftr-356	185	7	of	of	ADP
ftr-356	185	8	the	the	DET
ftr-356	185	9	realization	realization	NOUN
ftr-356	185	10	requirement	requirement	NOUN
ftr-356	185	11	which	which	PRON
ftr-356	185	12	stands	stand	VERB
ftr-356	185	13	at	at	ADP
ftr-356	185	14	the	the	DET
ftr-356	185	15	core	core	NOUN
ftr-356	185	16	of	of	ADP
ftr-356	185	17	the	the	DET
ftr-356	185	18	current	current	ADJ
ftr-356	185	19	income	income	NOUN
ftr-356	185	20	tax	tax	NOUN
ftr-356	185	21	regime	regime	NOUN
ftr-356	185	22	.	.	PUNCT
ftr-356	186	1	33	33	NUM
ftr-356	186	2	.	.	PUNCT
ftr-356	187	1	yoram	yoram	PROPN
ftr-356	187	2	margalioth	margalioth	PROPN
ftr-356	187	3	,	,	PUNCT
ftr-356	187	4	the	the	DET
ftr-356	187	5	case	case	NOUN
ftr-356	187	6	for	for	ADP
ftr-356	187	7	tax	tax	NOUN
ftr-356	187	8	indexation	indexation	NOUN
ftr-356	187	9	of	of	ADP
ftr-356	187	10	debt	debt	NOUN
ftr-356	187	11	,	,	PUNCT
ftr-356	187	12	15	15	NUM
ftr-356	187	13	am	am	NOUN
ftr-356	187	14	.	.	PUNCT
ftr-356	188	1	j.	j.	PROPN
ftr-356	188	2	tax	tax	PROPN
ftr-356	188	3	pol’y	pol’y	NOUN
ftr-356	188	4	205	205	NUM
ftr-356	188	5	(	(	PUNCT
ftr-356	188	6	1998	1998	NUM
ftr-356	188	7	)	)	PUNCT
ftr-356	188	8	.	.	PUNCT
ftr-356	189	1	34	34	NUM
ftr-356	189	2	.	.	PUNCT
ftr-356	190	1	the	the	DET
ftr-356	190	2	same	same	ADJ
ftr-356	190	3	tax	tax	NOUN
ftr-356	190	4	treatment	treatment	NOUN
ftr-356	190	5	that	that	PRON
ftr-356	190	6	applies	apply	VERB
ftr-356	190	7	to	to	ADP
ftr-356	190	8	the	the	DET
ftr-356	190	9	principal	principal	NOUN
ftr-356	190	10	applies	apply	VERB
ftr-356	190	11	to	to	ADP
ftr-356	190	12	the	the	DET
ftr-356	190	13	inflationary	inflationary	ADJ
ftr-356	190	14	component	component	NOUN
ftr-356	190	15	of	of	ADP
ftr-356	190	16	the	the	DET
ftr-356	190	17	nominal	nominal	ADJ
ftr-356	190	18	interest	interest	NOUN
ftr-356	190	19	.	.	PUNCT
ftr-356	191	1	for	for	ADP
ftr-356	191	2	analyzing	analyze	VERB
ftr-356	191	3	the	the	DET
ftr-356	191	4	proposal	proposal	NOUN
ftr-356	191	5	of	of	ADP
ftr-356	191	6	an	an	DET
ftr-356	191	7	arbitrary	arbitrary	ADJ
ftr-356	191	8	distinction	distinction	NOUN
ftr-356	191	9	between	between	ADP
ftr-356	191	10	the	the	DET
ftr-356	191	11	two	two	NUM
ftr-356	191	12	components	component	NOUN
ftr-356	191	13	,	,	PUNCT
ftr-356	191	14	see	see	VERB
ftr-356	191	15	halperin	halperin	NOUN
ftr-356	191	16	&	&	CCONJ
ftr-356	191	17	steuerle	steuerle	PROPN
ftr-356	191	18	,	,	PUNCT
ftr-356	191	19	supra	supra	PROPN
ftr-356	191	20	note	note	NOUN
ftr-356	191	21	3	3	NUM
ftr-356	191	22	,	,	PUNCT
ftr-356	191	23	at	at	ADP
ftr-356	191	24	353	353	NUM
ftr-356	191	25	-	-	SYM
ftr-356	191	26	54	54	NUM
ftr-356	191	27	;	;	PUNCT
ftr-356	191	28	richard	richard	PROPN
ftr-356	191	29	a.	a.	PROPN
ftr-356	191	30	musgrave	musgrave	PROPN
ftr-356	191	31	,	,	PUNCT
ftr-356	191	32	supra	supra	PROPN
ftr-356	191	33	note	note	NOUN
ftr-356	191	34	3	3	NUM
ftr-356	191	35	,	,	PUNCT
ftr-356	191	36	at	at	ADP
ftr-356	191	37	378	378	NUM
ftr-356	191	38	;	;	PUNCT
ftr-356	191	39	eugene	eugene	NOUN
ftr-356	191	40	steuerle	steuerle	PROPN
ftr-356	191	41	,	,	PUNCT
ftr-356	191	42	tax	tax	NOUN
ftr-356	191	43	arbitrage	arbitrage	NOUN
ftr-356	191	44	,	,	PUNCT
ftr-356	191	45	inflation	inflation	NOUN
ftr-356	191	46	,	,	PUNCT
ftr-356	191	47	and	and	CCONJ
ftr-356	191	48	the	the	DET
ftr-356	191	49	taxation	taxation	NOUN
ftr-356	191	50	of	of	ADP
ftr-356	191	51	interest	interest	NOUN
ftr-356	191	52	payments	payment	NOUN
ftr-356	191	53	and	and	CCONJ
ftr-356	191	54	receipts	receipt	NOUN
ftr-356	191	55	,	,	PUNCT
ftr-356	191	56	30	30	NUM
ftr-356	191	57	wayne	wayne	PROPN
ftr-356	191	58	l.	l.	PROPN
ftr-356	191	59	rev	rev	PROPN
ftr-356	191	60	.	.	PROPN
ftr-356	191	61	991	991	NUM
ftr-356	191	62	,	,	PUNCT
ftr-356	191	63	991	991	NUM
ftr-356	191	64	-	-	SYM
ftr-356	191	65	1013	1013	NUM
ftr-356	191	66	(	(	PUNCT
ftr-356	191	67	1984	1984	NUM
ftr-356	191	68	)	)	PUNCT
ftr-356	191	69	.	.	PUNCT
ftr-356	192	1	for	for	ADP
ftr-356	192	2	the	the	DET
ftr-356	192	3	effect	effect	NOUN
ftr-356	192	4	of	of	ADP
ftr-356	192	5	inflationary	inflationary	ADJ
ftr-356	192	6	taxation	taxation	NOUN
ftr-356	192	7	on	on	ADP
ftr-356	192	8	the	the	DET
ftr-356	192	9	interest	interest	NOUN
ftr-356	192	10	rates	rate	NOUN
ftr-356	192	11	,	,	PUNCT
ftr-356	192	12	see	see	VERB
ftr-356	192	13	,	,	PUNCT
ftr-356	192	14	e.g.	e.g.	ADV
ftr-356	192	15	,	,	PUNCT
ftr-356	192	16	int’l	int’l	NUM
ftr-356	192	17	monetary	monetary	ADJ
ftr-356	192	18	fund	fund	NOUN
ftr-356	192	19	,	,	PUNCT
ftr-356	192	20	taxation	taxation	NOUN
ftr-356	192	21	,	,	PUNCT
ftr-356	192	22	inflation	inflation	NOUN
ftr-356	192	23	,	,	PUNCT
ftr-356	192	24	and	and	CCONJ
ftr-356	192	25	interest	interest	NOUN
ftr-356	192	26	rates	rate	NOUN
ftr-356	192	27	(	(	PUNCT
ftr-356	192	28	vito	vito	PROPN
ftr-356	192	29	tanzi	tanzi	PROPN
ftr-356	192	30	ed	ed	PROPN
ftr-356	192	31	.	.	PROPN
ftr-356	192	32	,	,	PUNCT
ftr-356	192	33	1984	1984	NUM
ftr-356	192	34	)	)	PUNCT
ftr-356	192	35	.	.	PUNCT
ftr-356	193	1	2010	2010	NUM
ftr-356	193	2	]	]	PUNCT
ftr-356	194	1	the	the	DET
ftr-356	194	2	coming	come	VERB
ftr-356	194	3	(	(	PUNCT
ftr-356	194	4	?	?	PUNCT
ftr-356	194	5	)	)	PUNCT
ftr-356	194	6	inflation	inflation	NOUN
ftr-356	194	7	and	and	CCONJ
ftr-356	194	8	the	the	DET
ftr-356	194	9	income	income	NOUN
ftr-356	194	10	tax	tax	NOUN
ftr-356	194	11	421	421	NUM
ftr-356	194	12	capital,35	capital,35	NOUN
ftr-356	194	13	both	both	CCONJ
ftr-356	194	14	conceptually	conceptually	ADV
ftr-356	194	15	and	and	CCONJ
ftr-356	194	16	functionally	functionally	ADV
ftr-356	194	17	.	.	PUNCT
ftr-356	195	1	such	such	ADJ
ftr-356	195	2	incorporation	incorporation	NOUN
ftr-356	195	3	provides	provide	VERB
ftr-356	195	4	a	a	DET
ftr-356	195	5	wide	wide	ADJ
ftr-356	195	6	space	space	NOUN
ftr-356	195	7	for	for	ADP
ftr-356	195	8	creating	create	VERB
ftr-356	195	9	arbitrages	arbitrage	NOUN
ftr-356	195	10	and	and	CCONJ
ftr-356	195	11	under	under	ADP
ftr-356	195	12	relatively	relatively	ADV
ftr-356	195	13	high	high	ADJ
ftr-356	195	14	inflation	inflation	NOUN
ftr-356	195	15	rates	rate	NOUN
ftr-356	195	16	,	,	PUNCT
ftr-356	195	17	the	the	DET
ftr-356	195	18	nominal	nominal	ADJ
ftr-356	195	19	income	income	NOUN
ftr-356	195	20	tax	tax	NOUN
ftr-356	195	21	regime	regime	NOUN
ftr-356	195	22	collapses.36	collapses.36	PROPN
ftr-356	195	23	third	third	NOUN
ftr-356	195	24	,	,	PUNCT
ftr-356	195	25	the	the	DET
ftr-356	195	26	institution	institution	NOUN
ftr-356	195	27	of	of	ADP
ftr-356	195	28	depreciation	depreciation	NOUN
ftr-356	195	29	is	be	AUX
ftr-356	195	30	based	base	VERB
ftr-356	195	31	upon	upon	SCONJ
ftr-356	195	32	the	the	DET
ftr-356	195	33	historical	historical	ADJ
ftr-356	195	34	purchase	purchase	NOUN
ftr-356	195	35	cost	cost	NOUN
ftr-356	195	36	of	of	ADP
ftr-356	195	37	an	an	DET
ftr-356	195	38	asset	asset	NOUN
ftr-356	195	39	.	.	PUNCT
ftr-356	196	1	in	in	ADP
ftr-356	196	2	a	a	DET
ftr-356	196	3	period	period	NOUN
ftr-356	196	4	of	of	ADP
ftr-356	196	5	inflation	inflation	NOUN
ftr-356	196	6	,	,	PUNCT
ftr-356	196	7	the	the	DET
ftr-356	196	8	historical	historical	ADJ
ftr-356	196	9	cost	cost	NOUN
ftr-356	196	10	is	be	AUX
ftr-356	196	11	of	of	ADP
ftr-356	196	12	little	little	ADJ
ftr-356	196	13	significance	significance	NOUN
ftr-356	196	14	.	.	PUNCT
ftr-356	197	1	fourth	fourth	ADV
ftr-356	197	2	,	,	PUNCT
ftr-356	197	3	evaluating	evaluate	VERB
ftr-356	197	4	inventory	inventory	NOUN
ftr-356	197	5	according	accord	VERB
ftr-356	197	6	to	to	ADP
ftr-356	197	7	its	its	PRON
ftr-356	197	8	nominal	nominal	ADJ
ftr-356	197	9	value	value	NOUN
ftr-356	197	10	distorts	distort	VERB
ftr-356	197	11	the	the	DET
ftr-356	197	12	measure	measure	NOUN
ftr-356	197	13	of	of	ADP
ftr-356	197	14	income	income	NOUN
ftr-356	197	15	by	by	ADP
ftr-356	197	16	including	include	VERB
ftr-356	197	17	the	the	DET
ftr-356	197	18	inflationary	inflationary	ADJ
ftr-356	197	19	profits.37	profits.37	NOUN
ftr-356	197	20	fifth	fifth	NOUN
ftr-356	197	21	,	,	PUNCT
ftr-356	197	22	losses	loss	NOUN
ftr-356	197	23	carried	carry	VERB
ftr-356	197	24	forward	forward	ADV
ftr-356	197	25	suffer	suffer	VERB
ftr-356	197	26	a	a	DET
ftr-356	197	27	reduction	reduction	NOUN
ftr-356	197	28	in	in	ADP
ftr-356	197	29	real	real	ADJ
ftr-356	197	30	value	value	NOUN
ftr-356	197	31	due	due	ADP
ftr-356	197	32	to	to	ADP
ftr-356	197	33	inflation	inflation	NOUN
ftr-356	197	34	.	.	PUNCT
ftr-356	198	1	the	the	DET
ftr-356	198	2	article	article	NOUN
ftr-356	198	3	will	will	AUX
ftr-356	198	4	focus	focus	VERB
ftr-356	198	5	on	on	ADP
ftr-356	198	6	the	the	DET
ftr-356	198	7	third	third	ADJ
ftr-356	198	8	level	level	NOUN
ftr-356	198	9	,	,	PUNCT
ftr-356	198	10	i.e.	i.e.	X
ftr-356	198	11	,	,	PUNCT
ftr-356	198	12	adjustment	adjustment	NOUN
ftr-356	198	13	of	of	ADP
ftr-356	198	14	the	the	DET
ftr-356	198	15	tax	tax	NOUN
ftr-356	198	16	base	base	NOUN
ftr-356	198	17	which	which	PRON
ftr-356	198	18	is	be	AUX
ftr-356	198	19	the	the	DET
ftr-356	198	20	most	most	ADJ
ftr-356	198	21	challenging.38	challenging.38	NOUN
ftr-356	198	22	in	in	ADP
ftr-356	198	23	theory	theory	NOUN
ftr-356	198	24	,	,	PUNCT
ftr-356	198	25	the	the	DET
ftr-356	198	26	issue	issue	NOUN
ftr-356	198	27	of	of	ADP
ftr-356	198	28	adjustment	adjustment	NOUN
ftr-356	198	29	for	for	ADP
ftr-356	198	30	inflation	inflation	NOUN
ftr-356	198	31	could	could	AUX
ftr-356	198	32	be	be	AUX
ftr-356	198	33	rendered	render	VERB
ftr-356	198	34	entirely	entirely	ADV
ftr-356	198	35	superfluous	superfluous	ADJ
ftr-356	198	36	if	if	SCONJ
ftr-356	198	37	we	we	PRON
ftr-356	198	38	were	be	AUX
ftr-356	198	39	to	to	PART
ftr-356	198	40	exchange	exchange	VERB
ftr-356	198	41	our	our	PRON
ftr-356	198	42	local	local	ADJ
ftr-356	198	43	coinage	coinage	NOUN
ftr-356	198	44	for	for	ADP
ftr-356	198	45	virtual	virtual	ADJ
ftr-356	198	46	currency	currency	NOUN
ftr-356	198	47	that	that	PRON
ftr-356	198	48	would	would	AUX
ftr-356	198	49	reflect	reflect	VERB
ftr-356	198	50	inflationary	inflationary	ADJ
ftr-356	198	51	changes	change	NOUN
ftr-356	198	52	daily	daily	ADV
ftr-356	198	53	(	(	PUNCT
ftr-356	198	54	or	or	CCONJ
ftr-356	198	55	any	any	DET
ftr-356	198	56	other	other	ADJ
ftr-356	198	57	time	time	NOUN
ftr-356	198	58	period	period	NOUN
ftr-356	198	59	chosen	choose	VERB
ftr-356	198	60	)	)	PUNCT
ftr-356	198	61	,	,	PUNCT
ftr-356	198	62	and	and	CCONJ
ftr-356	198	63	tax	tax	NOUN
ftr-356	198	64	liability	liability	NOUN
ftr-356	198	65	would	would	AUX
ftr-356	198	66	be	be	AUX
ftr-356	198	67	calculated	calculate	VERB
ftr-356	198	68	by	by	ADP
ftr-356	198	69	that	that	DET
ftr-356	198	70	virtual	virtual	ADJ
ftr-356	198	71	currency	currency	NOUN
ftr-356	198	72	.	.	PUNCT
ftr-356	199	1	such	such	DET
ftr-356	199	2	a	a	DET
ftr-356	199	3	system	system	NOUN
ftr-356	199	4	would	would	AUX
ftr-356	199	5	not	not	PART
ftr-356	199	6	require	require	VERB
ftr-356	199	7	adjustment	adjustment	NOUN
ftr-356	199	8	for	for	ADP
ftr-356	199	9	inflation	inflation	NOUN
ftr-356	199	10	.	.	PUNCT
ftr-356	200	1	effectively	effectively	ADV
ftr-356	200	2	,	,	PUNCT
ftr-356	200	3	a	a	DET
ftr-356	200	4	“	"	PUNCT
ftr-356	200	5	virtual	virtual	ADJ
ftr-356	200	6	”	"	PUNCT
ftr-356	200	7	currency	currency	NOUN
ftr-356	200	8	could	could	AUX
ftr-356	200	9	be	be	AUX
ftr-356	200	10	“	"	PUNCT
ftr-356	200	11	foreign	foreign	ADJ
ftr-356	200	12	currency	currency	NOUN
ftr-356	200	13	,	,	PUNCT
ftr-356	200	14	”	"	PUNCT
ftr-356	200	15	assuming	assume	VERB
ftr-356	200	16	that	that	SCONJ
ftr-356	200	17	the	the	DET
ftr-356	200	18	change	change	NOUN
ftr-356	200	19	in	in	ADP
ftr-356	200	20	its	its	PRON
ftr-356	200	21	exchange	exchange	NOUN
ftr-356	200	22	rate	rate	NOUN
ftr-356	200	23	at	at	ADP
ftr-356	200	24	any	any	DET
ftr-356	200	25	given	give	VERB
ftr-356	200	26	time	time	NOUN
ftr-356	200	27	(	(	PUNCT
ftr-356	200	28	day	day	NOUN
ftr-356	200	29	,	,	PUNCT
ftr-356	200	30	month	month	NOUN
ftr-356	200	31	,	,	PUNCT
ftr-356	200	32	or	or	CCONJ
ftr-356	200	33	year	year	NOUN
ftr-356	200	34	)	)	PUNCT
ftr-356	200	35	would	would	AUX
ftr-356	200	36	be	be	AUX
ftr-356	200	37	identical	identical	ADJ
ftr-356	200	38	to	to	ADP
ftr-356	200	39	the	the	DET
ftr-356	200	40	inflationary	inflationary	ADJ
ftr-356	200	41	change	change	NOUN
ftr-356	200	42	over	over	ADP
ftr-356	200	43	that	that	DET
ftr-356	200	44	period.39	period.39	NOUN
ftr-356	200	45	this	this	DET
ftr-356	200	46	method	method	NOUN
ftr-356	200	47	would	would	AUX
ftr-356	200	48	be	be	AUX
ftr-356	200	49	equivalent	equivalent	ADJ
ftr-356	200	50	to	to	PART
ftr-356	200	51	periodically	periodically	ADV
ftr-356	200	52	adjusting	adjust	VERB
ftr-356	200	53	the	the	DET
ftr-356	200	54	tax	tax	NOUN
ftr-356	200	55	base	base	NOUN
ftr-356	200	56	.	.	PUNCT
ftr-356	201	1	however	however	ADV
ftr-356	201	2	,	,	PUNCT
ftr-356	201	3	a	a	DET
ftr-356	201	4	cost	cost	NOUN
ftr-356	201	5	-	-	PUNCT
ftr-356	201	6	benefit	benefit	NOUN
ftr-356	201	7	analysis	analysis	NOUN
ftr-356	201	8	illustrates	illustrate	VERB
ftr-356	201	9	that	that	SCONJ
ftr-356	201	10	this	this	DET
ftr-356	201	11	approach	approach	NOUN
ftr-356	201	12	is	be	AUX
ftr-356	201	13	very	very	ADV
ftr-356	201	14	costly	costly	ADJ
ftr-356	201	15	since	since	SCONJ
ftr-356	201	16	it	it	PRON
ftr-356	201	17	is	be	AUX
ftr-356	201	18	based	base	VERB
ftr-356	201	19	on	on	ADP
ftr-356	201	20	a	a	DET
ftr-356	201	21	daily	daily	ADJ
ftr-356	201	22	measurement	measurement	NOUN
ftr-356	201	23	of	of	ADP
ftr-356	201	24	price	price	NOUN
ftr-356	201	25	variations.40	variations.40	NOUN
ftr-356	201	26	although	although	SCONJ
ftr-356	201	27	selecting	select	VERB
ftr-356	201	28	a	a	DET
ftr-356	201	29	longer	long	ADJ
ftr-356	201	30	period	period	NOUN
ftr-356	201	31	would	would	AUX
ftr-356	201	32	lower	lower	VERB
ftr-356	201	33	the	the	DET
ftr-356	201	34	cost	cost	NOUN
ftr-356	201	35	,	,	PUNCT
ftr-356	201	36	benefits	benefit	NOUN
ftr-356	201	37	would	would	AUX
ftr-356	201	38	also	also	ADV
ftr-356	201	39	drop,41	drop,41	NUM
ftr-356	201	40	and	and	CCONJ
ftr-356	201	41	a	a	DET
ftr-356	201	42	trade	trade	NOUN
ftr-356	201	43	35	35	NUM
ftr-356	201	44	.	.	PUNCT
ftr-356	201	45	for	for	ADP
ftr-356	201	46	negating	negate	VERB
ftr-356	201	47	the	the	DET
ftr-356	201	48	distinction	distinction	NOUN
ftr-356	201	49	between	between	ADP
ftr-356	201	50	capital	capital	NOUN
ftr-356	201	51	gain	gain	NOUN
ftr-356	201	52	and	and	CCONJ
ftr-356	201	53	interest	interest	NOUN
ftr-356	201	54	in	in	ADP
ftr-356	201	55	a	a	DET
ftr-356	201	56	broader	broad	ADJ
ftr-356	201	57	context	context	NOUN
ftr-356	201	58	,	,	PUNCT
ftr-356	201	59	see	see	VERB
ftr-356	201	60	joseph	joseph	PROPN
ftr-356	201	61	stiglitz	stiglitz	PROPN
ftr-356	201	62	,	,	PUNCT
ftr-356	201	63	the	the	DET
ftr-356	201	64	general	general	ADJ
ftr-356	201	65	theory	theory	NOUN
ftr-356	201	66	of	of	ADP
ftr-356	201	67	tax	tax	NOUN
ftr-356	201	68	avoidance	avoidance	NOUN
ftr-356	201	69	,	,	PUNCT
ftr-356	201	70	38	38	NUM
ftr-356	201	71	nat	nat	NOUN
ftr-356	201	72	.	.	PUNCT
ftr-356	202	1	tax	tax	PROPN
ftr-356	202	2	j.	j.	PROPN
ftr-356	202	3	325	325	NUM
ftr-356	202	4	,	,	PUNCT
ftr-356	202	5	328	328	NUM
ftr-356	202	6	-	-	SYM
ftr-356	202	7	29	29	NUM
ftr-356	202	8	(	(	PUNCT
ftr-356	202	9	1985	1985	NUM
ftr-356	202	10	)	)	PUNCT
ftr-356	202	11	.	.	PUNCT
ftr-356	203	1	36	36	NUM
ftr-356	203	2	.	.	PUNCT
ftr-356	204	1	the	the	DET
ftr-356	204	2	tax	tax	NOUN
ftr-356	204	3	rates	rate	NOUN
ftr-356	204	4	on	on	ADP
ftr-356	204	5	the	the	DET
ftr-356	204	6	various	various	ADJ
ftr-356	204	7	categories	category	NOUN
ftr-356	204	8	of	of	ADP
ftr-356	204	9	capital	capital	NOUN
ftr-356	204	10	income	income	NOUN
ftr-356	204	11	are	be	AUX
ftr-356	204	12	not	not	PART
ftr-356	204	13	necessarily	necessarily	ADV
ftr-356	204	14	identical	identical	ADJ
ftr-356	204	15	.	.	PUNCT
ftr-356	205	1	from	from	ADP
ftr-356	205	2	distributive	distributive	ADJ
ftr-356	205	3	justice	justice	NOUN
ftr-356	205	4	and	and	CCONJ
ftr-356	205	5	efficiency	efficiency	NOUN
ftr-356	205	6	perspectives	perspective	NOUN
ftr-356	205	7	,	,	PUNCT
ftr-356	205	8	this	this	DET
ftr-356	205	9	lack	lack	NOUN
ftr-356	205	10	of	of	ADP
ftr-356	205	11	uniformity	uniformity	NOUN
ftr-356	205	12	increases	increase	VERB
ftr-356	205	13	the	the	DET
ftr-356	205	14	distortion	distortion	NOUN
ftr-356	205	15	during	during	ADP
ftr-356	205	16	an	an	DET
ftr-356	205	17	inflation	inflation	NOUN
ftr-356	205	18	period	period	NOUN
ftr-356	205	19	.	.	PUNCT
ftr-356	206	1	see	see	VERB
ftr-356	206	2	halperin	halperin	NOUN
ftr-356	206	3	&	&	CCONJ
ftr-356	206	4	steuerle	steuerle	PROPN
ftr-356	206	5	,	,	PUNCT
ftr-356	206	6	supra	supra	PROPN
ftr-356	206	7	note	note	NOUN
ftr-356	206	8	3	3	NUM
ftr-356	206	9	,	,	PUNCT
ftr-356	206	10	at	at	ADP
ftr-356	206	11	352	352	NUM
ftr-356	206	12	.	.	PUNCT
ftr-356	206	13	37	37	NUM
ftr-356	206	14	.	.	PUNCT
ftr-356	207	1	this	this	DET
ftr-356	207	2	issue	issue	NOUN
ftr-356	207	3	can	can	AUX
ftr-356	207	4	be	be	AUX
ftr-356	207	5	mitigated	mitigate	VERB
ftr-356	207	6	to	to	ADP
ftr-356	207	7	some	some	DET
ftr-356	207	8	extent	extent	NOUN
ftr-356	207	9	by	by	ADP
ftr-356	207	10	adopting	adopt	VERB
ftr-356	207	11	the	the	DET
ftr-356	207	12	lifo	lifo	NOUN
ftr-356	207	13	rather	rather	ADV
ftr-356	207	14	than	than	ADP
ftr-356	207	15	the	the	DET
ftr-356	207	16	fifo	fifo	NOUN
ftr-356	207	17	.	.	PUNCT
ftr-356	208	1	for	for	ADP
ftr-356	208	2	the	the	DET
ftr-356	208	3	arbitrary	arbitrary	ADJ
ftr-356	208	4	nature	nature	NOUN
ftr-356	208	5	of	of	ADP
ftr-356	208	6	lifo	lifo	NOUN
ftr-356	208	7	,	,	PUNCT
ftr-356	208	8	see	see	VERB
ftr-356	208	9	,	,	PUNCT
ftr-356	208	10	e.g.	e.g.	ADV
ftr-356	208	11	,	,	PUNCT
ftr-356	208	12	strnad	strnad	PROPN
ftr-356	208	13	,	,	PUNCT
ftr-356	208	14	supra	supra	PROPN
ftr-356	208	15	note	note	PROPN
ftr-356	208	16	15	15	NUM
ftr-356	208	17	,	,	PUNCT
ftr-356	208	18	at	at	ADP
ftr-356	208	19	257	257	NUM
ftr-356	208	20	-	-	SYM
ftr-356	208	21	58	58	NUM
ftr-356	208	22	.	.	PUNCT
ftr-356	209	1	38	38	NUM
ftr-356	209	2	.	.	PUNCT
ftr-356	210	1	therefore	therefore	ADV
ftr-356	210	2	,	,	PUNCT
ftr-356	210	3	when	when	SCONJ
ftr-356	210	4	this	this	DET
ftr-356	210	5	article	article	NOUN
ftr-356	210	6	addresses	address	VERB
ftr-356	210	7	an	an	DET
ftr-356	210	8	unadjusted	unadjusted	ADJ
ftr-356	210	9	income	income	NOUN
ftr-356	210	10	tax	tax	NOUN
ftr-356	210	11	regime	regime	NOUN
ftr-356	210	12	,	,	PUNCT
ftr-356	210	13	it	it	PRON
ftr-356	210	14	does	do	AUX
ftr-356	210	15	not	not	PART
ftr-356	210	16	imply	imply	VERB
ftr-356	210	17	that	that	SCONJ
ftr-356	210	18	the	the	DET
ftr-356	210	19	first	first	ADJ
ftr-356	210	20	two	two	NUM
ftr-356	210	21	levels	level	NOUN
ftr-356	210	22	are	be	AUX
ftr-356	210	23	not	not	PART
ftr-356	210	24	adjusted	adjust	VERB
ftr-356	210	25	,	,	PUNCT
ftr-356	210	26	but	but	CCONJ
ftr-356	210	27	only	only	ADV
ftr-356	210	28	that	that	SCONJ
ftr-356	210	29	the	the	DET
ftr-356	210	30	tax	tax	NOUN
ftr-356	210	31	base	base	NOUN
ftr-356	210	32	is	be	AUX
ftr-356	210	33	unadjusted	unadjuste	VERB
ftr-356	210	34	.	.	PUNCT
ftr-356	211	1	hence	hence	ADV
ftr-356	211	2	,	,	PUNCT
ftr-356	211	3	an	an	DET
ftr-356	211	4	unadjusted	unadjusted	ADJ
ftr-356	211	5	regime	regime	NOUN
ftr-356	211	6	can	can	AUX
ftr-356	211	7	also	also	ADV
ftr-356	211	8	refer	refer	VERB
ftr-356	211	9	to	to	ADP
ftr-356	211	10	a	a	DET
ftr-356	211	11	regime	regime	NOUN
ftr-356	211	12	that	that	PRON
ftr-356	211	13	adjusts	adjust	VERB
ftr-356	211	14	tax	tax	NOUN
ftr-356	211	15	payments	payment	NOUN
ftr-356	211	16	,	,	PUNCT
ftr-356	211	17	tax	tax	NOUN
ftr-356	211	18	brackets	bracket	NOUN
ftr-356	211	19	,	,	PUNCT
ftr-356	211	20	fixed	fix	VERB
ftr-356	211	21	elements	element	NOUN
ftr-356	211	22	etc	etc	X
ftr-356	211	23	.	.	X
ftr-356	211	24	,	,	PUNCT
ftr-356	211	25	(	(	PUNCT
ftr-356	211	26	the	the	DET
ftr-356	211	27	first	first	ADJ
ftr-356	211	28	two	two	NUM
ftr-356	211	29	areas	area	NOUN
ftr-356	211	30	)	)	PUNCT
ftr-356	211	31	,	,	PUNCT
ftr-356	211	32	while	while	SCONJ
ftr-356	211	33	the	the	DET
ftr-356	211	34	third	third	ADJ
ftr-356	211	35	area	area	NOUN
ftr-356	211	36	–	–	PUNCT
ftr-356	211	37	the	the	DET
ftr-356	211	38	tax	tax	NOUN
ftr-356	211	39	base	base	NOUN
ftr-356	211	40	–	–	PUNCT
ftr-356	211	41	is	be	AUX
ftr-356	211	42	unadjusted	unadjuste	VERB
ftr-356	211	43	.	.	PUNCT
ftr-356	212	1	39	39	NUM
ftr-356	212	2	.	.	PUNCT
ftr-356	213	1	see	see	VERB
ftr-356	213	2	,	,	PUNCT
ftr-356	213	3	e.g.	e.g.	ADV
ftr-356	213	4	,	,	PUNCT
ftr-356	213	5	thuronyi	thuronyi	PROPN
ftr-356	213	6	,	,	PUNCT
ftr-356	213	7	supra	supra	PROPN
ftr-356	213	8	note	note	PROPN
ftr-356	213	9	1	1	NUM
ftr-356	213	10	,	,	PUNCT
ftr-356	213	11	at	at	ADP
ftr-356	213	12	454	454	NUM
ftr-356	213	13	.	.	PUNCT
ftr-356	213	14	40	40	NUM
ftr-356	213	15	.	.	PUNCT
ftr-356	214	1	in	in	ADP
ftr-356	214	2	terms	term	NOUN
ftr-356	214	3	of	of	ADP
ftr-356	214	4	neutralizing	neutralize	VERB
ftr-356	214	5	the	the	DET
ftr-356	214	6	inflationary	inflationary	ADJ
ftr-356	214	7	effect	effect	NOUN
ftr-356	214	8	,	,	PUNCT
ftr-356	214	9	the	the	DET
ftr-356	214	10	results	result	NOUN
ftr-356	214	11	of	of	ADP
ftr-356	214	12	this	this	DET
ftr-356	214	13	approach	approach	NOUN
ftr-356	214	14	are	be	AUX
ftr-356	214	15	identical	identical	ADJ
ftr-356	214	16	to	to	ADP
ftr-356	214	17	those	those	PRON
ftr-356	214	18	produced	produce	VERB
ftr-356	214	19	by	by	ADP
ftr-356	214	20	comprehensive	comprehensive	ADJ
ftr-356	214	21	adjustment	adjustment	NOUN
ftr-356	214	22	of	of	ADP
ftr-356	214	23	net	net	ADJ
ftr-356	214	24	worth	worth	NOUN
ftr-356	214	25	(	(	PUNCT
ftr-356	214	26	which	which	PRON
ftr-356	214	27	will	will	AUX
ftr-356	214	28	be	be	AUX
ftr-356	214	29	further	far	ADV
ftr-356	214	30	examined	examine	VERB
ftr-356	214	31	)	)	PUNCT
ftr-356	214	32	.	.	PUNCT
ftr-356	215	1	however	however	ADV
ftr-356	215	2	,	,	PUNCT
ftr-356	215	3	the	the	DET
ftr-356	215	4	latter	latter	ADJ
ftr-356	215	5	is	be	AUX
ftr-356	215	6	far	far	ADV
ftr-356	215	7	cheaper	cheap	ADJ
ftr-356	215	8	than	than	ADP
ftr-356	215	9	a	a	DET
ftr-356	215	10	daily	daily	ADJ
ftr-356	215	11	,	,	PUNCT
ftr-356	215	12	weekly	weekly	ADJ
ftr-356	215	13	or	or	CCONJ
ftr-356	215	14	monthly	monthly	ADJ
ftr-356	215	15	adjustment	adjustment	NOUN
ftr-356	215	16	.	.	PUNCT
ftr-356	216	1	see	see	VERB
ftr-356	216	2	also	also	ADV
ftr-356	216	3	thuronyi	thuronyi	PROPN
ftr-356	216	4	,	,	PUNCT
ftr-356	216	5	supra	supra	PROPN
ftr-356	216	6	note	note	NOUN
ftr-356	216	7	1	1	NUM
ftr-356	216	8	,	,	PUNCT
ftr-356	216	9	at	at	ADP
ftr-356	216	10	454	454	NUM
ftr-356	216	11	-	-	SYM
ftr-356	216	12	55	55	NUM
ftr-356	216	13	.	.	PUNCT
ftr-356	216	14	41	41	NUM
ftr-356	216	15	.	.	PUNCT
ftr-356	217	1	thus	thus	ADV
ftr-356	217	2	,	,	PUNCT
ftr-356	217	3	for	for	ADP
ftr-356	217	4	example	example	NOUN
ftr-356	217	5	,	,	PUNCT
ftr-356	217	6	in	in	ADP
ftr-356	217	7	the	the	DET
ftr-356	217	8	case	case	NOUN
ftr-356	217	9	of	of	ADP
ftr-356	217	10	income	income	NOUN
ftr-356	217	11	tax	tax	NOUN
ftr-356	217	12	regime	regime	NOUN
ftr-356	217	13	,	,	PUNCT
ftr-356	217	14	the	the	DET
ftr-356	217	15	taxpayer	taxpayer	NOUN
ftr-356	217	16	would	would	AUX
ftr-356	217	17	be	be	AUX
ftr-356	217	18	required	require	VERB
ftr-356	217	19	to	to	PART
ftr-356	217	20	file	file	VERB
ftr-356	217	21	a	a	DET
ftr-356	217	22	semi	semi	ADJ
ftr-356	217	23	-	-	ADJ
ftr-356	217	24	annual	annual	ADJ
ftr-356	217	25	,	,	PUNCT
ftr-356	217	26	quarterly	quarterly	ADJ
ftr-356	217	27	or	or	CCONJ
ftr-356	217	28	monthly	monthly	ADJ
ftr-356	217	29	return	return	NOUN
ftr-356	217	30	.	.	PUNCT
ftr-356	218	1	the	the	DET
ftr-356	218	2	income	income	NOUN
ftr-356	218	3	tax	tax	NOUN
ftr-356	218	4	regime	regime	NOUN
ftr-356	218	5	does	do	AUX
ftr-356	218	6	not	not	PART
ftr-356	218	7	carry	carry	VERB
ftr-356	218	8	out	out	ADP
ftr-356	218	9	multi	multi	ADJ
ftr-356	218	10	-	-	NOUN
ftr-356	218	11	period	period	NOUN
ftr-356	218	12	(	(	PUNCT
ftr-356	218	13	multi	multi	ADJ
ftr-356	218	14	-	-	ADJ
ftr-356	218	15	year	year	NOUN
ftr-356	218	16	)	)	PUNCT
ftr-356	218	17	measurements	measurement	NOUN
ftr-356	218	18	in	in	ADP
ftr-356	218	19	order	order	NOUN
ftr-356	218	20	to	to	PART
ftr-356	218	21	ascertain	ascertain	VERB
ftr-356	218	22	the	the	DET
ftr-356	218	23	422	422	NUM
ftr-356	218	24	florida	florida	PROPN
ftr-356	218	25	tax	tax	NOUN
ftr-356	218	26	review	review	NOUN
ftr-356	218	27	[	[	X
ftr-356	218	28	vol	vol	NOUN
ftr-356	218	29	.	.	PUNCT
ftr-356	219	1	10:4	10:4	NUM
ftr-356	219	2	off	off	ADP
ftr-356	219	3	would	would	AUX
ftr-356	219	4	have	have	VERB
ftr-356	219	5	to	to	PART
ftr-356	219	6	be	be	AUX
ftr-356	219	7	reached.42	reached.42	NOUN
ftr-356	219	8	the	the	DET
ftr-356	219	9	article	article	NOUN
ftr-356	219	10	proceeds	proceed	VERB
ftr-356	219	11	from	from	ADP
ftr-356	219	12	the	the	DET
ftr-356	219	13	classical	classical	ADJ
ftr-356	219	14	view	view	NOUN
ftr-356	219	15	that	that	SCONJ
ftr-356	219	16	the	the	DET
ftr-356	219	17	purpose	purpose	NOUN
ftr-356	219	18	of	of	ADP
ftr-356	219	19	adjustment	adjustment	NOUN
ftr-356	219	20	for	for	ADP
ftr-356	219	21	inflation	inflation	NOUN
ftr-356	219	22	is	be	AUX
ftr-356	219	23	neutralizing	neutralize	VERB
ftr-356	219	24	the	the	DET
ftr-356	219	25	effects	effect	NOUN
ftr-356	219	26	of	of	ADP
ftr-356	219	27	inflation	inflation	NOUN
ftr-356	219	28	so	so	SCONJ
ftr-356	219	29	that	that	SCONJ
ftr-356	219	30	the	the	DET
ftr-356	219	31	effective	effective	ADJ
ftr-356	219	32	real	real	ADJ
ftr-356	219	33	tax	tax	NOUN
ftr-356	219	34	rate	rate	NOUN
ftr-356	219	35	will	will	AUX
ftr-356	219	36	be	be	AUX
ftr-356	219	37	unaffected	unaffected	ADJ
ftr-356	219	38	by	by	ADP
ftr-356	219	39	inflation	inflation	NOUN
ftr-356	219	40	.	.	PUNCT
ftr-356	220	1	in	in	ADP
ftr-356	220	2	other	other	ADJ
ftr-356	220	3	words	word	NOUN
ftr-356	220	4	,	,	PUNCT
ftr-356	220	5	the	the	DET
ftr-356	220	6	effective	effective	ADJ
ftr-356	220	7	tax	tax	NOUN
ftr-356	220	8	rate	rate	NOUN
ftr-356	220	9	during	during	ADP
ftr-356	220	10	periods	period	NOUN
ftr-356	220	11	of	of	ADP
ftr-356	220	12	inflation	inflation	NOUN
ftr-356	220	13	will	will	AUX
ftr-356	220	14	be	be	AUX
ftr-356	220	15	identical	identical	ADJ
ftr-356	220	16	to	to	ADP
ftr-356	220	17	the	the	DET
ftr-356	220	18	effective	effective	ADJ
ftr-356	220	19	tax	tax	NOUN
ftr-356	220	20	rates	rate	NOUN
ftr-356	220	21	during	during	ADP
ftr-356	220	22	periods	period	NOUN
ftr-356	220	23	that	that	PRON
ftr-356	220	24	are	be	AUX
ftr-356	220	25	inflation	inflation	NOUN
ftr-356	220	26	-	-	PUNCT
ftr-356	220	27	free.43	free.43	NOUN
ftr-356	220	28	there	there	PRON
ftr-356	220	29	are	be	VERB
ftr-356	220	30	two	two	NUM
ftr-356	220	31	archetypical	archetypical	ADJ
ftr-356	220	32	adjustment	adjustment	NOUN
ftr-356	220	33	regimes	regime	NOUN
ftr-356	220	34	:	:	PUNCT
ftr-356	220	35	partial	partial	ADJ
ftr-356	220	36	adjustment44	adjustment44	NOUN
ftr-356	220	37	and	and	CCONJ
ftr-356	220	38	comprehensive	comprehensive	ADJ
ftr-356	220	39	adjustment	adjustment	NOUN
ftr-356	220	40	.	.	PUNCT
ftr-356	221	1	academic	academic	ADJ
ftr-356	221	2	literature	literature	NOUN
ftr-356	221	3	on	on	ADP
ftr-356	221	4	adjusting	adjust	VERB
ftr-356	221	5	tax	tax	NOUN
ftr-356	221	6	systems	system	NOUN
ftr-356	221	7	discusses	discuss	VERB
ftr-356	221	8	a	a	DET
ftr-356	221	9	broad	broad	ADJ
ftr-356	221	10	spectrum	spectrum	NOUN
ftr-356	221	11	of	of	ADP
ftr-356	221	12	adjustment	adjustment	NOUN
ftr-356	221	13	regimes	regime	NOUN
ftr-356	221	14	(	(	PUNCT
ftr-356	221	15	hereinafter	hereinafter	NOUN
ftr-356	221	16	–	–	PUNCT
ftr-356	221	17	the	the	DET
ftr-356	221	18	adjustment	adjustment	NOUN
ftr-356	221	19	spectrum	spectrum	NOUN
ftr-356	221	20	)	)	PUNCT
ftr-356	221	21	,	,	PUNCT
ftr-356	221	22	beginning	begin	VERB
ftr-356	221	23	with	with	ADP
ftr-356	221	24	non	non	ADJ
ftr-356	221	25	-	-	NOUN
ftr-356	221	26	adjustment	adjustment	NOUN
ftr-356	221	27	–	–	PUNCT
ftr-356	221	28	which	which	PRON
ftr-356	221	29	effectively	effectively	ADV
ftr-356	221	30	is	be	AUX
ftr-356	221	31	an	an	DET
ftr-356	221	32	adjustment	adjustment	NOUN
ftr-356	221	33	regime	regime	NOUN
ftr-356	221	34	for	for	ADP
ftr-356	221	35	zero	zero	NUM
ftr-356	221	36	inflation	inflation	NOUN
ftr-356	221	37	rate	rate	NOUN
ftr-356	221	38	–	–	PUNCT
ftr-356	221	39	through	through	ADP
ftr-356	221	40	various	various	ADJ
ftr-356	221	41	forms	form	NOUN
ftr-356	221	42	of	of	ADP
ftr-356	221	43	partial	partial	ADJ
ftr-356	221	44	adjustment	adjustment	NOUN
ftr-356	221	45	regimes	regime	NOUN
ftr-356	221	46	and	and	CCONJ
ftr-356	221	47	ending	end	VERB
ftr-356	221	48	with	with	ADP
ftr-356	221	49	comprehensive	comprehensive	ADJ
ftr-356	221	50	adjustment	adjustment	NOUN
ftr-356	221	51	.	.	PUNCT
ftr-356	222	1	the	the	DET
ftr-356	222	2	end	end	NOUN
ftr-356	222	3	points	point	NOUN
ftr-356	222	4	of	of	ADP
ftr-356	222	5	the	the	DET
ftr-356	222	6	adjustment	adjustment	NOUN
ftr-356	222	7	spectrum	spectrum	NOUN
ftr-356	222	8	are	be	AUX
ftr-356	222	9	clearly	clearly	ADV
ftr-356	222	10	defined	define	VERB
ftr-356	222	11	:	:	PUNCT
ftr-356	222	12	non	non	ADJ
ftr-356	222	13	-	-	NOUN
ftr-356	222	14	adjustment	adjustment	ADJ
ftr-356	222	15	and	and	CCONJ
ftr-356	222	16	comprehensive	comprehensive	ADJ
ftr-356	222	17	adjustment	adjustment	NOUN
ftr-356	222	18	.	.	PUNCT
ftr-356	223	1	between	between	ADP
ftr-356	223	2	those	those	DET
ftr-356	223	3	two	two	NUM
ftr-356	223	4	points	point	NOUN
ftr-356	223	5	,	,	PUNCT
ftr-356	223	6	there	there	PRON
ftr-356	223	7	are	be	VERB
ftr-356	223	8	many	many	ADJ
ftr-356	223	9	varied	varied	ADJ
ftr-356	223	10	models	model	NOUN
ftr-356	223	11	of	of	ADP
ftr-356	223	12	partial	partial	ADJ
ftr-356	223	13	adjustment	adjustment	NOUN
ftr-356	223	14	.	.	PUNCT
ftr-356	224	1	a	a	DET
ftr-356	224	2	non	non	ADJ
ftr-356	224	3	-	-	ADJ
ftr-356	224	4	adjustment	adjustment	ADJ
ftr-356	224	5	regime	regime	NOUN
ftr-356	224	6	is	be	AUX
ftr-356	224	7	the	the	DET
ftr-356	224	8	simplest	simple	ADJ
ftr-356	224	9	of	of	ADP
ftr-356	224	10	the	the	DET
ftr-356	224	11	existing	exist	VERB
ftr-356	224	12	tax	tax	NOUN
ftr-356	224	13	regimes	regime	NOUN
ftr-356	224	14	along	along	ADP
ftr-356	224	15	the	the	DET
ftr-356	224	16	spectrum	spectrum	NOUN
ftr-356	224	17	,	,	PUNCT
ftr-356	224	18	inasmuch	inasmuch	ADJ
ftr-356	224	19	as	as	SCONJ
ftr-356	224	20	it	it	PRON
ftr-356	224	21	ignores	ignore	VERB
ftr-356	224	22	inflation	inflation	NOUN
ftr-356	224	23	,	,	PUNCT
ftr-356	224	24	and	and	CCONJ
ftr-356	224	25	the	the	DET
ftr-356	224	26	tax	tax	NOUN
ftr-356	224	27	burden	burden	NOUN
ftr-356	224	28	is	be	AUX
ftr-356	224	29	levied	levy	VERB
ftr-356	224	30	in	in	ADP
ftr-356	224	31	purely	purely	ADV
ftr-356	224	32	nominalistic	nominalistic	ADJ
ftr-356	224	33	terms	term	NOUN
ftr-356	224	34	.	.	PUNCT
ftr-356	225	1	as	as	SCONJ
ftr-356	225	2	we	we	PRON
ftr-356	225	3	move	move	VERB
ftr-356	225	4	along	along	ADP
ftr-356	225	5	the	the	DET
ftr-356	225	6	adjustment	adjustment	NOUN
ftr-356	225	7	spectrum	spectrum	NOUN
ftr-356	225	8	from	from	ADP
ftr-356	225	9	non	non	ADJ
ftr-356	225	10	-	-	NOUN
ftr-356	225	11	adjustment	adjustment	NOUN
ftr-356	225	12	to	to	ADP
ftr-356	225	13	comprehensive	comprehensive	ADJ
ftr-356	225	14	adjustment	adjustment	NOUN
ftr-356	225	15	,	,	PUNCT
ftr-356	225	16	the	the	DET
ftr-356	225	17	discussion	discussion	NOUN
ftr-356	225	18	becomes	become	VERB
ftr-356	225	19	increasingly	increasingly	ADV
ftr-356	225	20	complex	complex	ADJ
ftr-356	225	21	.	.	PUNCT
ftr-356	226	1	one	one	NUM
ftr-356	226	2	of	of	ADP
ftr-356	226	3	the	the	DET
ftr-356	226	4	basic	basic	ADJ
ftr-356	226	5	structural	structural	ADJ
ftr-356	226	6	decisions	decision	NOUN
ftr-356	226	7	that	that	PRON
ftr-356	226	8	must	must	AUX
ftr-356	226	9	be	be	AUX
ftr-356	226	10	addressed	address	VERB
ftr-356	226	11	in	in	ADP
ftr-356	226	12	the	the	DET
ftr-356	226	13	adjustment	adjustment	NOUN
ftr-356	226	14	discourse	discourse	NOUN
ftr-356	226	15	is	be	AUX
ftr-356	226	16	whether	whether	SCONJ
ftr-356	226	17	adjustment	adjustment	NOUN
ftr-356	226	18	will	will	AUX
ftr-356	226	19	be	be	AUX
ftr-356	226	20	performed	perform	VERB
ftr-356	226	21	automatically45	automatically45	NOUN
ftr-356	226	22	or	or	CCONJ
ftr-356	226	23	whether	whether	SCONJ
ftr-356	226	24	an	an	DET
ftr-356	226	25	administrative	administrative	ADJ
ftr-356	226	26	authority	authority	NOUN
ftr-356	226	27	will	will	AUX
ftr-356	226	28	be	be	AUX
ftr-356	226	29	required	require	VERB
ftr-356	226	30	to	to	PART
ftr-356	226	31	exercise	exercise	VERB
ftr-356	226	32	discretion	discretion	NOUN
ftr-356	226	33	.	.	PUNCT
ftr-356	227	1	eroding	erode	VERB
ftr-356	227	2	the	the	DET
ftr-356	227	3	automatic	automatic	ADJ
ftr-356	227	4	adjustment	adjustment	NOUN
ftr-356	227	5	mechanism	mechanism	NOUN
ftr-356	227	6	by	by	ADP
ftr-356	227	7	subordinating	subordinate	VERB
ftr-356	227	8	it	it	PRON
ftr-356	227	9	to	to	ADP
ftr-356	227	10	administrative	administrative	ADJ
ftr-356	227	11	discretion	discretion	NOUN
ftr-356	227	12	provides	provide	VERB
ftr-356	227	13	,	,	PUNCT
ftr-356	227	14	first	first	ADV
ftr-356	227	15	and	and	CCONJ
ftr-356	227	16	foremost	foremost	ADV
ftr-356	227	17	,	,	PUNCT
ftr-356	227	18	flexibility	flexibility	NOUN
ftr-356	227	19	to	to	PART
ftr-356	227	20	react	react	VERB
ftr-356	227	21	to	to	ADP
ftr-356	227	22	changing	change	VERB
ftr-356	227	23	circumstances	circumstance	NOUN
ftr-356	227	24	.	.	PUNCT
ftr-356	228	1	in	in	ADP
ftr-356	228	2	addition	addition	NOUN
ftr-356	228	3	,	,	PUNCT
ftr-356	228	4	some	some	PRON
ftr-356	228	5	have	have	AUX
ftr-356	228	6	viewed	view	VERB
ftr-356	228	7	automatic	automatic	ADJ
ftr-356	228	8	adjustment	adjustment	NOUN
ftr-356	228	9	as	as	ADP
ftr-356	228	10	a	a	DET
ftr-356	228	11	costly	costly	ADJ
ftr-356	228	12	tool	tool	NOUN
ftr-356	228	13	because	because	SCONJ
ftr-356	228	14	it	it	PRON
ftr-356	228	15	denies	deny	VERB
ftr-356	228	16	the	the	DET
ftr-356	228	17	government	government	NOUN
ftr-356	228	18	flexibility	flexibility	NOUN
ftr-356	228	19	in	in	ADP
ftr-356	228	20	times	time	NOUN
ftr-356	228	21	of	of	ADP
ftr-356	228	22	inflation	inflation	NOUN
ftr-356	228	23	crisis.46	crisis.46	PROPN
ftr-356	228	24	on	on	ADP
ftr-356	228	25	the	the	DET
ftr-356	228	26	other	other	ADJ
ftr-356	228	27	hand	hand	NOUN
ftr-356	228	28	,	,	PUNCT
ftr-356	228	29	discretion	discretion	NOUN
ftr-356	228	30	can	can	AUX
ftr-356	228	31	average	average	VERB
ftr-356	228	32	income	income	NOUN
ftr-356	228	33	.	.	PUNCT
ftr-356	229	1	in	in	ADP
ftr-356	229	2	general	general	ADJ
ftr-356	229	3	,	,	PUNCT
ftr-356	229	4	income	income	NOUN
ftr-356	229	5	is	be	AUX
ftr-356	229	6	measured	measure	VERB
ftr-356	229	7	over	over	ADP
ftr-356	229	8	a	a	DET
ftr-356	229	9	period	period	NOUN
ftr-356	229	10	of	of	ADP
ftr-356	229	11	a	a	DET
ftr-356	229	12	taxable	taxable	ADJ
ftr-356	229	13	year	year	NOUN
ftr-356	229	14	.	.	PUNCT
ftr-356	230	1	shortening	shorten	VERB
ftr-356	230	2	the	the	DET
ftr-356	230	3	taxable	taxable	ADJ
ftr-356	230	4	period	period	NOUN
ftr-356	230	5	can	can	AUX
ftr-356	230	6	increase	increase	VERB
ftr-356	230	7	the	the	DET
ftr-356	230	8	detrimental	detrimental	ADJ
ftr-356	230	9	effects	effect	NOUN
ftr-356	230	10	of	of	ADP
ftr-356	230	11	a	a	DET
ftr-356	230	12	lack	lack	NOUN
ftr-356	230	13	of	of	ADP
ftr-356	230	14	multiperiod	multiperiod	NOUN
ftr-356	230	15	measurement	measurement	NOUN
ftr-356	230	16	,	,	PUNCT
ftr-356	230	17	due	due	ADP
ftr-356	230	18	to	to	ADP
ftr-356	230	19	the	the	DET
ftr-356	230	20	fluctuations	fluctuation	NOUN
ftr-356	230	21	among	among	ADP
ftr-356	230	22	the	the	DET
ftr-356	230	23	various	various	ADJ
ftr-356	230	24	periods	period	NOUN
ftr-356	230	25	(	(	PUNCT
ftr-356	230	26	which	which	PRON
ftr-356	230	27	are	be	AUX
ftr-356	230	28	shorter	short	ADJ
ftr-356	230	29	than	than	ADP
ftr-356	230	30	a	a	DET
ftr-356	230	31	tax	tax	NOUN
ftr-356	230	32	year	year	NOUN
ftr-356	230	33	)	)	PUNCT
ftr-356	230	34	.	.	PUNCT
ftr-356	231	1	thus	thus	ADV
ftr-356	231	2	,	,	PUNCT
ftr-356	231	3	for	for	ADP
ftr-356	231	4	example	example	NOUN
ftr-356	231	5	,	,	PUNCT
ftr-356	231	6	replacing	replace	VERB
ftr-356	231	7	the	the	DET
ftr-356	231	8	classical	classical	ADJ
ftr-356	231	9	taxable	taxable	ADJ
ftr-356	231	10	year	year	NOUN
ftr-356	231	11	with	with	ADP
ftr-356	231	12	a	a	DET
ftr-356	231	13	taxable	taxable	ADJ
ftr-356	231	14	“	"	PUNCT
ftr-356	231	15	half	half	ADJ
ftr-356	231	16	-	-	PUNCT
ftr-356	231	17	year	year	NOUN
ftr-356	231	18	”	"	PUNCT
ftr-356	231	19	will	will	AUX
ftr-356	231	20	lessen	lessen	VERB
ftr-356	231	21	the	the	DET
ftr-356	231	22	inflationary	inflationary	ADJ
ftr-356	231	23	gap	gap	NOUN
ftr-356	231	24	,	,	PUNCT
ftr-356	231	25	but	but	CCONJ
ftr-356	231	26	it	it	PRON
ftr-356	231	27	will	will	AUX
ftr-356	231	28	also	also	ADV
ftr-356	231	29	increase	increase	VERB
ftr-356	231	30	the	the	DET
ftr-356	231	31	distortion	distortion	NOUN
ftr-356	231	32	derived	derive	VERB
ftr-356	231	33	from	from	ADP
ftr-356	231	34	the	the	DET
ftr-356	231	35	lack	lack	NOUN
ftr-356	231	36	of	of	ADP
ftr-356	231	37	a	a	DET
ftr-356	231	38	multi	multi	ADJ
ftr-356	231	39	-	-	ADJ
ftr-356	231	40	period	period	ADJ
ftr-356	231	41	measurement	measurement	NOUN
ftr-356	231	42	in	in	ADP
ftr-356	231	43	regard	regard	NOUN
ftr-356	231	44	to	to	ADP
ftr-356	231	45	the	the	DET
ftr-356	231	46	year	year	NOUN
ftr-356	231	47	(	(	PUNCT
ftr-356	231	48	which	which	PRON
ftr-356	231	49	is	be	AUX
ftr-356	231	50	composed	compose	VERB
ftr-356	231	51	of	of	ADP
ftr-356	231	52	two	two	NUM
ftr-356	231	53	semi	semi	ADJ
ftr-356	231	54	-	-	ADJ
ftr-356	231	55	annual	annual	ADJ
ftr-356	231	56	tax	tax	NOUN
ftr-356	231	57	periods	period	NOUN
ftr-356	231	58	)	)	PUNCT
ftr-356	231	59	.	.	PUNCT
ftr-356	232	1	the	the	DET
ftr-356	232	2	issue	issue	NOUN
ftr-356	232	3	of	of	ADP
ftr-356	232	4	adjusting	adjust	VERB
ftr-356	232	5	value	value	NOUN
ftr-356	232	6	added	add	VERB
ftr-356	232	7	tax	tax	NOUN
ftr-356	232	8	is	be	AUX
ftr-356	232	9	of	of	ADP
ftr-356	232	10	limited	limited	ADJ
ftr-356	232	11	scope	scope	NOUN
ftr-356	232	12	for	for	ADP
ftr-356	232	13	few	few	ADJ
ftr-356	232	14	factors	factor	NOUN
ftr-356	232	15	such	such	ADJ
ftr-356	232	16	as	as	ADP
ftr-356	232	17	the	the	DET
ftr-356	232	18	shorter	short	ADJ
ftr-356	232	19	taxable	taxable	ADJ
ftr-356	232	20	period	period	NOUN
ftr-356	232	21	.	.	PUNCT
ftr-356	233	1	42	42	NUM
ftr-356	233	2	.	.	PUNCT
ftr-356	234	1	shortening	shorten	VERB
ftr-356	234	2	the	the	DET
ftr-356	234	3	periods	period	NOUN
ftr-356	234	4	for	for	ADP
ftr-356	234	5	measuring	measure	VERB
ftr-356	234	6	the	the	DET
ftr-356	234	7	tax	tax	NOUN
ftr-356	234	8	base	base	NOUN
ftr-356	234	9	provides	provide	VERB
ftr-356	234	10	an	an	DET
ftr-356	234	11	implicit	implicit	ADJ
ftr-356	234	12	partial	partial	ADJ
ftr-356	234	13	adjustment	adjustment	NOUN
ftr-356	234	14	.	.	PUNCT
ftr-356	235	1	for	for	ADP
ftr-356	235	2	this	this	DET
ftr-356	235	3	adjustment	adjustment	NOUN
ftr-356	235	4	model	model	NOUN
ftr-356	235	5	see	see	VERB
ftr-356	235	6	part	part	PROPN
ftr-356	235	7	iii	iii	PROPN
ftr-356	235	8	c.	c.	PROPN
ftr-356	235	9	43	43	NUM
ftr-356	235	10	.	.	PUNCT
ftr-356	236	1	for	for	ADP
ftr-356	236	2	the	the	DET
ftr-356	236	3	various	various	ADJ
ftr-356	236	4	objectives	objective	NOUN
ftr-356	236	5	of	of	ADP
ftr-356	236	6	adjusting	adjust	VERB
ftr-356	236	7	tax	tax	NOUN
ftr-356	236	8	regimes	regime	NOUN
ftr-356	236	9	for	for	ADP
ftr-356	236	10	inflation	inflation	NOUN
ftr-356	236	11	,	,	PUNCT
ftr-356	236	12	see	see	VERB
ftr-356	236	13	,	,	PUNCT
ftr-356	236	14	e.g.	e.g.	ADV
ftr-356	236	15	,	,	PUNCT
ftr-356	236	16	shuldiner	shuldiner	NOUN
ftr-356	236	17	,	,	PUNCT
ftr-356	236	18	supra	supra	PROPN
ftr-356	236	19	note	note	NOUN
ftr-356	236	20	1	1	NUM
ftr-356	236	21	,	,	PUNCT
ftr-356	236	22	at	at	ADP
ftr-356	236	23	566	566	NUM
ftr-356	236	24	-	-	SYM
ftr-356	236	25	69	69	NUM
ftr-356	236	26	.	.	PUNCT
ftr-356	237	1	44	44	NUM
ftr-356	237	2	.	.	PUNCT
ftr-356	238	1	sometimes	sometimes	ADV
ftr-356	238	2	referred	refer	VERB
ftr-356	238	3	to	to	ADP
ftr-356	238	4	as	as	ADP
ftr-356	238	5	ad	ad	X
ftr-356	238	6	hoc	hoc	X
ftr-356	238	7	adjustment	adjustment	NOUN
ftr-356	238	8	.	.	PUNCT
ftr-356	239	1	see	see	VERB
ftr-356	239	2	halperin	halperin	PROPN
ftr-356	239	3	&	&	CCONJ
ftr-356	239	4	steuerle	steuerle	PROPN
ftr-356	239	5	,	,	PUNCT
ftr-356	239	6	supra	supra	PROPN
ftr-356	239	7	note	note	NOUN
ftr-356	239	8	3	3	NUM
ftr-356	239	9	,	,	PUNCT
ftr-356	239	10	at	at	ADP
ftr-356	239	11	347	347	NUM
ftr-356	239	12	;	;	PUNCT
ftr-356	239	13	thuronyi	thuronyi	PROPN
ftr-356	239	14	,	,	PUNCT
ftr-356	239	15	supra	supra	PROPN
ftr-356	239	16	note	note	NOUN
ftr-356	239	17	1	1	NUM
ftr-356	239	18	,	,	PUNCT
ftr-356	239	19	at	at	ADP
ftr-356	239	20	443	443	NUM
ftr-356	239	21	.	.	PROPN
ftr-356	239	22	45	45	NUM
ftr-356	239	23	.	.	PUNCT
ftr-356	240	1	see	see	VERB
ftr-356	240	2	,	,	PUNCT
ftr-356	240	3	e.g.	e.g.	ADV
ftr-356	240	4	,	,	PUNCT
ftr-356	240	5	edward	edward	PROPN
ftr-356	240	6	m.	m.	PROPN
ftr-356	240	7	gramlich	gramlich	PROPN
ftr-356	240	8	,	,	PUNCT
ftr-356	240	9	the	the	DET
ftr-356	240	10	economic	economic	ADJ
ftr-356	240	11	and	and	CCONJ
ftr-356	240	12	budgetary	budgetary	ADJ
ftr-356	240	13	effects	effect	NOUN
ftr-356	240	14	of	of	ADP
ftr-356	240	15	indexing	index	VERB
ftr-356	240	16	the	the	DET
ftr-356	240	17	tax	tax	NOUN
ftr-356	240	18	system	system	NOUN
ftr-356	240	19	,	,	PUNCT
ftr-356	240	20	in	in	ADP
ftr-356	240	21	inflation	inflation	NOUN
ftr-356	240	22	and	and	CCONJ
ftr-356	240	23	the	the	DET
ftr-356	240	24	income	income	NOUN
ftr-356	240	25	tax	tax	NOUN
ftr-356	240	26	,	,	PUNCT
ftr-356	240	27	supra	supra	PROPN
ftr-356	240	28	note	note	NOUN
ftr-356	240	29	1	1	NUM
ftr-356	240	30	,	,	PUNCT
ftr-356	240	31	at	at	ADP
ftr-356	240	32	271	271	NUM
ftr-356	240	33	,	,	PUNCT
ftr-356	240	34	279	279	NUM
ftr-356	240	35	.	.	PUNCT
ftr-356	241	1	46	46	NUM
ftr-356	241	2	.	.	PUNCT
ftr-356	242	1	see	see	VERB
ftr-356	242	2	,	,	PUNCT
ftr-356	242	3	e.g.	e.g.	ADV
ftr-356	242	4	,	,	PUNCT
ftr-356	242	5	musgrave	musgrave	PROPN
ftr-356	242	6	,	,	PUNCT
ftr-356	242	7	supra	supra	PROPN
ftr-356	242	8	note	note	AUX
ftr-356	242	9	7	7	NUM
ftr-356	242	10	,	,	PUNCT
ftr-356	242	11	at	at	ADP
ftr-356	242	12	379	379	NUM
ftr-356	242	13	.	.	PUNCT
ftr-356	243	1	2010	2010	NUM
ftr-356	243	2	]	]	PUNCT
ftr-356	244	1	the	the	DET
ftr-356	244	2	coming	come	VERB
ftr-356	244	3	(	(	PUNCT
ftr-356	244	4	?	?	PUNCT
ftr-356	244	5	)	)	PUNCT
ftr-356	244	6	inflation	inflation	NOUN
ftr-356	244	7	and	and	CCONJ
ftr-356	244	8	the	the	DET
ftr-356	244	9	income	income	NOUN
ftr-356	244	10	tax	tax	NOUN
ftr-356	244	11	423	423	NUM
ftr-356	244	12	serve	serve	VERB
ftr-356	244	13	improper	improper	ADJ
ftr-356	244	14	political	political	ADJ
ftr-356	244	15	interests	interest	NOUN
ftr-356	244	16	,	,	PUNCT
ftr-356	244	17	and	and	CCONJ
ftr-356	244	18	lacks	lack	VERB
ftr-356	244	19	the	the	DET
ftr-356	244	20	certainty	certainty	NOUN
ftr-356	244	21	and	and	CCONJ
ftr-356	244	22	stability	stability	NOUN
ftr-356	244	23	that	that	SCONJ
ftr-356	244	24	automatic	automatic	ADJ
ftr-356	244	25	adjusting	adjust	VERB
ftr-356	244	26	provides.47	provides.47	NOUN
ftr-356	244	27	the	the	DET
ftr-356	244	28	less	less	ADV
ftr-356	244	29	comprehensive	comprehensive	ADJ
ftr-356	244	30	and	and	CCONJ
ftr-356	244	31	more	more	ADV
ftr-356	244	32	partial	partial	ADJ
ftr-356	244	33	the	the	DET
ftr-356	244	34	adjustment	adjustment	NOUN
ftr-356	244	35	,	,	PUNCT
ftr-356	244	36	the	the	PRON
ftr-356	244	37	easier	easy	ADJ
ftr-356	244	38	it	it	PRON
ftr-356	244	39	may	may	AUX
ftr-356	244	40	be	be	AUX
ftr-356	244	41	to	to	PART
ftr-356	244	42	justify	justify	VERB
ftr-356	244	43	subjecting	subject	VERB
ftr-356	244	44	it	it	PRON
ftr-356	244	45	to	to	ADP
ftr-356	244	46	administrative	administrative	ADJ
ftr-356	244	47	discretion	discretion	NOUN
ftr-356	244	48	.	.	PUNCT
ftr-356	245	1	b.	b.	PROPN
ftr-356	245	2	comprehensive	comprehensive	PROPN
ftr-356	245	3	adjustment	adjustment	PROPN
ftr-356	245	4	comprehensive	comprehensive	ADJ
ftr-356	245	5	adjustment	adjustment	NOUN
ftr-356	245	6	(	(	PUNCT
ftr-356	245	7	ca	ca	NOUN
ftr-356	245	8	)	)	PUNCT
ftr-356	245	9	for	for	ADP
ftr-356	245	10	inflation	inflation	NOUN
ftr-356	245	11	means	mean	VERB
ftr-356	245	12	adjusting	adjust	VERB
ftr-356	245	13	all	all	DET
ftr-356	245	14	the	the	DET
ftr-356	245	15	relevant	relevant	ADJ
ftr-356	245	16	components	component	NOUN
ftr-356	245	17	of	of	ADP
ftr-356	245	18	the	the	DET
ftr-356	245	19	tax	tax	NOUN
ftr-356	245	20	regime	regime	NOUN
ftr-356	245	21	in	in	ADP
ftr-356	245	22	order	order	NOUN
ftr-356	245	23	to	to	PART
ftr-356	245	24	neutralize	neutralize	VERB
ftr-356	245	25	the	the	DET
ftr-356	245	26	inflationary	inflationary	ADJ
ftr-356	245	27	element.48	element.48	PROPN
ftr-356	245	28	i	i	PRON
ftr-356	245	29	will	will	AUX
ftr-356	245	30	present	present	VERB
ftr-356	245	31	the	the	DET
ftr-356	245	32	basic	basic	ADJ
ftr-356	245	33	aspects	aspect	NOUN
ftr-356	245	34	of	of	ADP
ftr-356	245	35	ca	ca	NOUN
ftr-356	245	36	,	,	PUNCT
ftr-356	245	37	inasmuch	inasmuch	ADJ
ftr-356	245	38	as	as	SCONJ
ftr-356	245	39	it	it	PRON
ftr-356	245	40	is	be	AUX
ftr-356	245	41	important	important	ADJ
ftr-356	245	42	for	for	ADP
ftr-356	245	43	the	the	DET
ftr-356	245	44	appraisal	appraisal	NOUN
ftr-356	245	45	of	of	ADP
ftr-356	245	46	the	the	DET
ftr-356	245	47	merits	merit	NOUN
ftr-356	245	48	of	of	ADP
ftr-356	245	49	the	the	DET
ftr-356	245	50	central	central	ADJ
ftr-356	245	51	argument	argument	NOUN
ftr-356	245	52	against	against	ADP
ftr-356	245	53	adopting	adopt	VERB
ftr-356	245	54	a	a	DET
ftr-356	245	55	ca	ca	NOUN
ftr-356	245	56	,	,	PUNCT
ftr-356	245	57	according	accord	VERB
ftr-356	245	58	to	to	ADP
ftr-356	245	59	which	which	PRON
ftr-356	245	60	such	such	DET
ftr-356	245	61	a	a	DET
ftr-356	245	62	regime	regime	NOUN
ftr-356	245	63	is	be	AUX
ftr-356	245	64	overly	overly	ADV
ftr-356	245	65	complex	complex	ADJ
ftr-356	245	66	and	and	CCONJ
ftr-356	245	67	,	,	PUNCT
ftr-356	245	68	therefore	therefore	ADV
ftr-356	245	69	,	,	PUNCT
ftr-356	245	70	unjustifiable	unjustifiable	ADJ
ftr-356	245	71	.	.	PUNCT
ftr-356	246	1	the	the	DET
ftr-356	246	2	classical	classical	ADJ
ftr-356	246	3	approach	approach	NOUN
ftr-356	246	4	to	to	ADP
ftr-356	246	5	ca	ca	NOUN
ftr-356	246	6	is	be	AUX
ftr-356	246	7	that	that	PRON
ftr-356	246	8	of	of	ADP
ftr-356	246	9	net	net	NOUN
ftr-356	246	10	worth,49	worth,49	NOUN
ftr-356	246	11	which	which	PRON
ftr-356	246	12	focuses	focus	VERB
ftr-356	246	13	on	on	ADP
ftr-356	246	14	the	the	DET
ftr-356	246	15	opening	opening	NOUN
ftr-356	246	16	and	and	CCONJ
ftr-356	246	17	closing	closing	NOUN
ftr-356	246	18	balance	balance	NOUN
ftr-356	246	19	,	,	PUNCT
ftr-356	246	20	including	include	VERB
ftr-356	246	21	all	all	DET
ftr-356	246	22	assets	asset	NOUN
ftr-356	246	23	and	and	CCONJ
ftr-356	246	24	liabilities	liability	NOUN
ftr-356	246	25	,	,	PUNCT
ftr-356	246	26	the	the	DET
ftr-356	246	27	changes	change	NOUN
ftr-356	246	28	(	(	PUNCT
ftr-356	246	29	increase	increase	NOUN
ftr-356	246	30	/	/	SYM
ftr-356	246	31	decrease	decrease	NOUN
ftr-356	246	32	)	)	PUNCT
ftr-356	246	33	in	in	ADP
ftr-356	246	34	equity	equity	NOUN
ftr-356	246	35	capital	capital	NOUN
ftr-356	246	36	over	over	ADP
ftr-356	246	37	the	the	DET
ftr-356	246	38	course	course	NOUN
ftr-356	246	39	of	of	ADP
ftr-356	246	40	the	the	DET
ftr-356	246	41	year	year	NOUN
ftr-356	246	42	,	,	PUNCT
ftr-356	246	43	and	and	CCONJ
ftr-356	246	44	income	income	NOUN
ftr-356	246	45	and	and	CCONJ
ftr-356	246	46	expenses	expense	NOUN
ftr-356	246	47	that	that	PRON
ftr-356	246	48	are	be	AUX
ftr-356	246	49	not	not	PART
ftr-356	246	50	recognized	recognize	VERB
ftr-356	246	51	for	for	ADP
ftr-356	246	52	income	income	NOUN
ftr-356	246	53	tax	tax	NOUN
ftr-356	246	54	purposes	purpose	NOUN
ftr-356	246	55	.	.	PUNCT
ftr-356	247	1	ca	can	AUX
ftr-356	247	2	is	be	AUX
ftr-356	247	3	comprised	comprise	VERB
ftr-356	247	4	of	of	ADP
ftr-356	247	5	many	many	ADJ
ftr-356	247	6	issues.50	issues.50	NOUN
ftr-356	247	7	accounting	account	VERB
ftr-356	247	8	is	be	AUX
ftr-356	247	9	of	of	ADP
ftr-356	247	10	cardinal	cardinal	ADJ
ftr-356	247	11	importance	importance	NOUN
ftr-356	247	12	in	in	ADP
ftr-356	247	13	a	a	DET
ftr-356	247	14	ca,51	ca,51	NOUN
ftr-356	247	15	since	since	SCONJ
ftr-356	247	16	it	it	PRON
ftr-356	247	17	is	be	AUX
ftr-356	247	18	entirely	entirely	ADV
ftr-356	247	19	based	base	VERB
ftr-356	247	20	on	on	ADP
ftr-356	247	21	balance	balance	NOUN
ftr-356	247	22	sheet	sheet	NOUN
ftr-356	247	23	values	value	NOUN
ftr-356	247	24	and	and	CCONJ
ftr-356	247	25	general	general	ADJ
ftr-356	247	26	accounting	accounting	NOUN
ftr-356	247	27	principles	principle	NOUN
ftr-356	247	28	as	as	SCONJ
ftr-356	247	29	reflected	reflect	VERB
ftr-356	247	30	in	in	ADP
ftr-356	247	31	financial	financial	ADJ
ftr-356	247	32	reports.52	reports.52	NOUN
ftr-356	247	33	thus	thus	ADV
ftr-356	247	34	this	this	DET
ftr-356	247	35	adjustment	adjustment	NOUN
ftr-356	247	36	regime	regime	NOUN
ftr-356	247	37	transfers	transfer	VERB
ftr-356	247	38	the	the	DET
ftr-356	247	39	tax	tax	NOUN
ftr-356	247	40	discourse	discourse	NOUN
ftr-356	247	41	on	on	ADP
ftr-356	247	42	adjustment	adjustment	NOUN
ftr-356	247	43	for	for	ADP
ftr-356	247	44	inflation	inflation	NOUN
ftr-356	247	45	from	from	ADP
ftr-356	247	46	a	a	DET
ftr-356	247	47	classical	classical	ADJ
ftr-356	247	48	legal	legal	ADJ
ftr-356	247	49	arena	arena	NOUN
ftr-356	247	50	to	to	ADP
ftr-356	247	51	an	an	DET
ftr-356	247	52	accounting	accounting	NOUN
ftr-356	247	53	arena	arena	NOUN
ftr-356	247	54	,	,	PUNCT
ftr-356	247	55	which	which	PRON
ftr-356	247	56	bears	bear	VERB
ftr-356	247	57	significant	significant	ADJ
ftr-356	247	58	consequences.53	consequences.53	NOUN
ftr-356	247	59	47	47	NUM
ftr-356	247	60	.	.	PUNCT
ftr-356	248	1	denying	deny	VERB
ftr-356	248	2	discretion	discretion	NOUN
ftr-356	248	3	in	in	ADP
ftr-356	248	4	an	an	DET
ftr-356	248	5	adjustment	adjustment	NOUN
ftr-356	248	6	regime	regime	NOUN
ftr-356	248	7	is	be	AUX
ftr-356	248	8	consistent	consistent	ADJ
ftr-356	248	9	with	with	ADP
ftr-356	248	10	a	a	DET
ftr-356	248	11	general	general	ADJ
ftr-356	248	12	tax	tax	NOUN
ftr-356	248	13	policy	policy	NOUN
ftr-356	248	14	that	that	PRON
ftr-356	248	15	views	view	VERB
ftr-356	248	16	the	the	DET
ftr-356	248	17	exercise	exercise	NOUN
ftr-356	248	18	of	of	ADP
ftr-356	248	19	discretion	discretion	NOUN
ftr-356	248	20	in	in	ADP
ftr-356	248	21	the	the	DET
ftr-356	248	22	tax	tax	NOUN
ftr-356	248	23	regime	regime	NOUN
ftr-356	248	24	to	to	PART
ftr-356	248	25	be	be	AUX
ftr-356	248	26	undesirable	undesirable	ADJ
ftr-356	248	27	except	except	SCONJ
ftr-356	248	28	in	in	ADP
ftr-356	248	29	extraordinary	extraordinary	ADJ
ftr-356	248	30	circumstances	circumstance	NOUN
ftr-356	248	31	.	.	PUNCT
ftr-356	249	1	48	48	NUM
ftr-356	249	2	.	.	PUNCT
ftr-356	250	1	see	see	VERB
ftr-356	250	2	thuronyi	thuronyi	PROPN
ftr-356	250	3	,	,	PUNCT
ftr-356	250	4	supra	supra	PROPN
ftr-356	250	5	note	note	PROPN
ftr-356	250	6	1	1	NUM
ftr-356	250	7	,	,	PUNCT
ftr-356	250	8	at	at	ADP
ftr-356	250	9	446	446	NUM
ftr-356	250	10	;	;	PUNCT
ftr-356	250	11	arnold	arnold	PROPN
ftr-356	250	12	c.	c.	PROPN
ftr-356	250	13	harberger	harberger	PROPN
ftr-356	250	14	,	,	PUNCT
ftr-356	250	15	comments	comment	NOUN
ftr-356	250	16	,	,	PUNCT
ftr-356	250	17	in	in	ADP
ftr-356	250	18	uneasy	uneasy	ADJ
ftr-356	250	19	compromise	compromise	NOUN
ftr-356	250	20	:	:	PUNCT
ftr-356	250	21	problems	problem	NOUN
ftr-356	250	22	of	of	ADP
ftr-356	250	23	a	a	DET
ftr-356	250	24	hybrid	hybrid	ADJ
ftr-356	250	25	income	income	NOUN
ftr-356	250	26	-	-	PUNCT
ftr-356	250	27	consumption	consumption	NOUN
ftr-356	250	28	tax	tax	NOUN
ftr-356	250	29	381	381	NUM
ftr-356	250	30	,	,	PUNCT
ftr-356	250	31	table	table	NOUN
ftr-356	250	32	3	3	NUM
ftr-356	250	33	(	(	PUNCT
ftr-356	250	34	aaron	aaron	PROPN
ftr-356	250	35	et	et	PROPN
ftr-356	250	36	al	al	PROPN
ftr-356	250	37	.	.	PUNCT
ftr-356	251	1	eds	eds	PROPN
ftr-356	251	2	.	.	PROPN
ftr-356	251	3	,	,	PUNCT
ftr-356	251	4	brookings	brookings	PROPN
ftr-356	251	5	inst	inst	PROPN
ftr-356	251	6	.	.	PUNCT
ftr-356	252	1	press	press	NOUN
ftr-356	252	2	1988	1988	NUM
ftr-356	252	3	)	)	PUNCT
ftr-356	252	4	.	.	PUNCT
ftr-356	253	1	some	some	DET
ftr-356	253	2	countries	country	NOUN
ftr-356	253	3	have	have	AUX
ftr-356	253	4	adopted	adopt	VERB
ftr-356	253	5	significant	significant	ADJ
ftr-356	253	6	adjustment	adjustment	NOUN
ftr-356	253	7	regimes	regime	NOUN
ftr-356	253	8	that	that	PRON
ftr-356	253	9	are	be	AUX
ftr-356	253	10	not	not	PART
ftr-356	253	11	ca	can	AUX
ftr-356	253	12	regimes	regime	NOUN
ftr-356	253	13	due	due	ADJ
ftr-356	253	14	to	to	ADP
ftr-356	253	15	the	the	DET
ftr-356	253	16	argument	argument	NOUN
ftr-356	253	17	of	of	ADP
ftr-356	253	18	complexity	complexity	NOUN
ftr-356	253	19	.	.	PUNCT
ftr-356	254	1	however	however	ADV
ftr-356	254	2	,	,	PUNCT
ftr-356	254	3	these	these	PRON
ftr-356	254	4	achieve	achieve	VERB
ftr-356	254	5	similar	similar	ADJ
ftr-356	254	6	results	result	NOUN
ftr-356	254	7	,	,	PUNCT
ftr-356	254	8	see	see	VERB
ftr-356	254	9	,	,	PUNCT
ftr-356	254	10	e.g.	e.g.	ADV
ftr-356	254	11	,	,	PUNCT
ftr-356	254	12	francisco	francisco	PROPN
ftr-356	254	13	gil	gil	PROPN
ftr-356	254	14	-	-	PUNCT
ftr-356	254	15	dias	dias	PROPN
ftr-356	254	16	&	&	CCONJ
ftr-356	254	17	wayne	wayne	PROPN
ftr-356	254	18	thirsk	thirsk	PROPN
ftr-356	254	19	,	,	PUNCT
ftr-356	254	20	mexico	mexico	PROPN
ftr-356	254	21	’s	’s	PART
ftr-356	254	22	protracted	protract	VERB
ftr-356	254	23	tax	tax	NOUN
ftr-356	254	24	reform	reform	NOUN
ftr-356	254	25	,	,	PUNCT
ftr-356	254	26	in	in	ADP
ftr-356	254	27	tax	tax	NOUN
ftr-356	254	28	reform	reform	NOUN
ftr-356	254	29	in	in	ADP
ftr-356	254	30	developing	develop	VERB
ftr-356	254	31	countries	country	NOUN
ftr-356	254	32	287	287	NUM
ftr-356	254	33	,	,	PUNCT
ftr-356	254	34	304	304	NUM
ftr-356	254	35	-	-	SYM
ftr-356	254	36	09	09	NUM
ftr-356	254	37	(	(	PUNCT
ftr-356	254	38	wayne	wayne	PROPN
ftr-356	254	39	thirsk	thirsk	PROPN
ftr-356	254	40	ed	ed	PROPN
ftr-356	254	41	.	.	PROPN
ftr-356	254	42	,	,	PUNCT
ftr-356	254	43	oxford	oxford	PROPN
ftr-356	254	44	univ	univ	PROPN
ftr-356	254	45	.	.	PUNCT
ftr-356	255	1	press	press	PROPN
ftr-356	255	2	1998	1998	NUM
ftr-356	255	3	)	)	PUNCT
ftr-356	255	4	.	.	PUNCT
ftr-356	256	1	49	49	NUM
ftr-356	256	2	.	.	PUNCT
ftr-356	257	1	for	for	ADP
ftr-356	257	2	a	a	DET
ftr-356	257	3	more	more	ADV
ftr-356	257	4	detailed	detailed	ADJ
ftr-356	257	5	explanation	explanation	NOUN
ftr-356	257	6	of	of	ADP
ftr-356	257	7	the	the	DET
ftr-356	257	8	net	net	ADJ
ftr-356	257	9	worth	worth	ADJ
ftr-356	257	10	method	method	NOUN
ftr-356	257	11	,	,	PUNCT
ftr-356	257	12	see	see	VERB
ftr-356	257	13	thuronyi	thuronyi	PROPN
ftr-356	257	14	,	,	PUNCT
ftr-356	257	15	supra	supra	PROPN
ftr-356	257	16	note	note	PROPN
ftr-356	257	17	1	1	NUM
ftr-356	257	18	,	,	PUNCT
ftr-356	257	19	at	at	ADP
ftr-356	257	20	446	446	NUM
ftr-356	257	21	.	.	PUNCT
ftr-356	257	22	50	50	NUM
ftr-356	257	23	.	.	PUNCT
ftr-356	258	1	for	for	ADP
ftr-356	258	2	example	example	NOUN
ftr-356	258	3	,	,	PUNCT
ftr-356	258	4	what	what	PRON
ftr-356	258	5	is	be	AUX
ftr-356	258	6	the	the	DET
ftr-356	258	7	status	status	NOUN
ftr-356	258	8	of	of	ADP
ftr-356	258	9	foreign	foreign	ADJ
ftr-356	258	10	currency	currency	NOUN
ftr-356	258	11	in	in	ADP
ftr-356	258	12	the	the	DET
ftr-356	258	13	adjustment	adjustment	NOUN
ftr-356	258	14	regime	regime	NOUN
ftr-356	258	15	?	?	PUNCT
ftr-356	259	1	see	see	VERB
ftr-356	259	2	,	,	PUNCT
ftr-356	259	3	e.g.	e.g.	ADV
ftr-356	259	4	,	,	PUNCT
ftr-356	259	5	herberger	herberger	PROPN
ftr-356	259	6	,	,	PUNCT
ftr-356	259	7	supra	supra	PROPN
ftr-356	259	8	note	note	NOUN
ftr-356	259	9	60	60	NUM
ftr-356	259	10	,	,	PUNCT
ftr-356	259	11	at	at	ADP
ftr-356	259	12	383	383	NUM
ftr-356	259	13	;	;	PUNCT
ftr-356	259	14	r.j	r.j	PROPN
ftr-356	259	15	.	.	PROPN
ftr-356	259	16	vann	vann	PROPN
ftr-356	259	17	&	&	CCONJ
ftr-356	259	18	d.a	d.a	PROPN
ftr-356	259	19	.	.	PROPN
ftr-356	259	20	dixon	dixon	PROPN
ftr-356	259	21	,	,	PUNCT
ftr-356	259	22	measuring	measure	VERB
ftr-356	259	23	income	income	NOUN
ftr-356	259	24	under	under	ADP
ftr-356	259	25	inflation	inflation	NOUN
ftr-356	259	26	70	70	NUM
ftr-356	259	27	-	-	SYM
ftr-356	259	28	71	71	NUM
ftr-356	259	29	(	(	PUNCT
ftr-356	259	30	1990	1990	NUM
ftr-356	259	31	)	)	PUNCT
ftr-356	259	32	;	;	PUNCT
ftr-356	259	33	thuronyi	thuronyi	PROPN
ftr-356	259	34	,	,	PUNCT
ftr-356	259	35	supra	supra	PROPN
ftr-356	259	36	note	note	PROPN
ftr-356	259	37	1	1	NUM
ftr-356	259	38	,	,	PUNCT
ftr-356	259	39	at	at	ADP
ftr-356	259	40	453	453	NUM
ftr-356	259	41	,	,	PUNCT
ftr-356	259	42	460	460	NUM
ftr-356	259	43	.	.	PUNCT
ftr-356	259	44	51	51	NUM
ftr-356	259	45	.	.	PUNCT
ftr-356	260	1	see	see	VERB
ftr-356	260	2	,	,	PUNCT
ftr-356	260	3	e.g.	e.g.	ADV
ftr-356	260	4	,	,	PUNCT
ftr-356	260	5	thuronyi	thuronyi	PROPN
ftr-356	260	6	,	,	PUNCT
ftr-356	260	7	supra	supra	PROPN
ftr-356	260	8	note	note	PROPN
ftr-356	260	9	1	1	NUM
ftr-356	260	10	,	,	PUNCT
ftr-356	260	11	at	at	ADP
ftr-356	260	12	453	453	NUM
ftr-356	260	13	.	.	PUNCT
ftr-356	260	14	52	52	NUM
ftr-356	260	15	.	.	PUNCT
ftr-356	261	1	double	double	ADJ
ftr-356	261	2	-	-	PUNCT
ftr-356	261	3	entry	entry	NOUN
ftr-356	261	4	bookkeeping	bookkeeping	NOUN
ftr-356	261	5	is	be	AUX
ftr-356	261	6	a	a	DET
ftr-356	261	7	basic	basic	ADJ
ftr-356	261	8	precondition	precondition	NOUN
ftr-356	261	9	for	for	ADP
ftr-356	261	10	introducing	introduce	VERB
ftr-356	261	11	a	a	DET
ftr-356	261	12	ca	ca	NOUN
ftr-356	261	13	regime	regime	NOUN
ftr-356	261	14	that	that	PRON
ftr-356	261	15	is	be	AUX
ftr-356	261	16	based	base	VERB
ftr-356	261	17	upon	upon	SCONJ
ftr-356	261	18	financial	financial	ADJ
ftr-356	261	19	records	record	NOUN
ftr-356	261	20	.	.	PUNCT
ftr-356	262	1	53	53	NUM
ftr-356	262	2	.	.	PUNCT
ftr-356	262	3	transferring	transfer	VERB
ftr-356	262	4	a	a	DET
ftr-356	262	5	significant	significant	ADJ
ftr-356	262	6	part	part	NOUN
ftr-356	262	7	of	of	ADP
ftr-356	262	8	the	the	DET
ftr-356	262	9	tax	tax	NOUN
ftr-356	262	10	discourse	discourse	NOUN
ftr-356	262	11	from	from	ADP
ftr-356	262	12	the	the	DET
ftr-356	262	13	legal	legal	ADJ
ftr-356	262	14	arena	arena	NOUN
ftr-356	262	15	to	to	ADP
ftr-356	262	16	the	the	DET
ftr-356	262	17	accounting	accounting	NOUN
ftr-356	262	18	arena	arena	NOUN
ftr-356	262	19	bears	bear	VERB
ftr-356	262	20	substantial	substantial	ADJ
ftr-356	262	21	implications	implication	NOUN
ftr-356	262	22	in	in	ADP
ftr-356	262	23	three	three	NUM
ftr-356	262	24	spheres	sphere	NOUN
ftr-356	262	25	:	:	PUNCT
ftr-356	262	26	in	in	ADP
ftr-356	262	27	legal	legal	ADJ
ftr-356	262	28	education	education	NOUN
ftr-356	262	29	;	;	PUNCT
ftr-356	262	30	in	in	ADP
ftr-356	262	31	the	the	DET
ftr-356	262	32	participants	participant	NOUN
ftr-356	262	33	in	in	ADP
ftr-356	262	34	the	the	DET
ftr-356	262	35	tax	tax	NOUN
ftr-356	262	36	discourse	discourse	NOUN
ftr-356	262	37	(	(	PUNCT
ftr-356	262	38	particularly	particularly	ADV
ftr-356	262	39	in	in	ADP
ftr-356	262	40	practice	practice	NOUN
ftr-356	262	41	)	)	PUNCT
ftr-356	262	42	;	;	PUNCT
ftr-356	262	43	and	and	CCONJ
ftr-356	262	44	in	in	ADP
ftr-356	262	45	designing	design	VERB
ftr-356	262	46	the	the	DET
ftr-356	262	47	development	development	NOUN
ftr-356	262	48	of	of	ADP
ftr-356	262	49	the	the	DET
ftr-356	262	50	tax	tax	NOUN
ftr-356	262	51	discourse	discourse	NOUN
ftr-356	262	52	.	.	PUNCT
ftr-356	263	1	the	the	DET
ftr-356	263	2	tax	tax	NOUN
ftr-356	263	3	law	law	NOUN
ftr-356	263	4	education	education	NOUN
ftr-356	263	5	must	must	AUX
ftr-356	263	6	pay	pay	VERB
ftr-356	263	7	424	424	NUM
ftr-356	263	8	florida	florida	PROPN
ftr-356	263	9	tax	tax	NOUN
ftr-356	263	10	review	review	NOUN
ftr-356	264	1	[	[	X
ftr-356	264	2	vol	vol	NOUN
ftr-356	264	3	.	.	PUNCT
ftr-356	265	1	10:4	10:4	NUM
ftr-356	265	2	grounding	ground	VERB
ftr-356	265	3	tax	tax	NOUN
ftr-356	265	4	adjustment	adjustment	NOUN
ftr-356	265	5	in	in	ADP
ftr-356	265	6	accounting	accounting	NOUN
ftr-356	265	7	theory	theory	NOUN
ftr-356	265	8	requires	require	VERB
ftr-356	265	9	a	a	DET
ftr-356	265	10	suitable	suitable	ADJ
ftr-356	265	11	foundation	foundation	NOUN
ftr-356	265	12	of	of	ADP
ftr-356	265	13	appropriate	appropriate	ADJ
ftr-356	265	14	enforceable	enforceable	ADJ
ftr-356	265	15	accounting	accounting	NOUN
ftr-356	265	16	standards.54	standards.54	NOUN
ftr-356	265	17	adjustment	adjustment	NOUN
ftr-356	265	18	in	in	ADP
ftr-356	265	19	a	a	DET
ftr-356	265	20	ca	ca	NOUN
ftr-356	265	21	regime	regime	NOUN
ftr-356	265	22	,	,	PUNCT
ftr-356	265	23	like	like	ADP
ftr-356	265	24	the	the	DET
ftr-356	265	25	net	net	ADJ
ftr-356	265	26	-	-	PUNCT
ftr-356	265	27	worth	worth	ADJ
ftr-356	265	28	method	method	NOUN
ftr-356	265	29	,	,	PUNCT
ftr-356	265	30	and	and	CCONJ
ftr-356	265	31	an	an	DET
ftr-356	265	32	explicit	explicit	ADJ
ftr-356	265	33	partial	partial	ADJ
ftr-356	265	34	adjustment	adjustment	NOUN
ftr-356	265	35	regime,55	regime,55	NOUN
ftr-356	265	36	are	be	AUX
ftr-356	265	37	generally	generally	ADV
ftr-356	265	38	achieved	achieve	VERB
ftr-356	265	39	through	through	ADP
ftr-356	265	40	indexing	indexing	NOUN
ftr-356	265	41	to	to	ADP
ftr-356	265	42	the	the	DET
ftr-356	265	43	cpi,56	cpi,56	NOUN
ftr-356	265	44	by	by	ADP
ftr-356	265	45	measuring	measure	VERB
ftr-356	265	46	the	the	DET
ftr-356	265	47	change	change	NOUN
ftr-356	265	48	in	in	ADP
ftr-356	265	49	cpi	cpi	PROPN
ftr-356	265	50	over	over	ADP
ftr-356	265	51	the	the	DET
ftr-356	265	52	course	course	NOUN
ftr-356	265	53	of	of	ADP
ftr-356	265	54	the	the	DET
ftr-356	265	55	current	current	ADJ
ftr-356	265	56	tax	tax	NOUN
ftr-356	265	57	year.57	year.57	NOUN
ftr-356	265	58	there	there	PRON
ftr-356	265	59	are	be	VERB
ftr-356	265	60	two	two	NUM
ftr-356	265	61	alternatives	alternative	NOUN
ftr-356	265	62	for	for	ADP
ftr-356	265	63	transitioning	transition	VERB
ftr-356	265	64	to	to	ADP
ftr-356	265	65	a	a	DET
ftr-356	265	66	ca	ca	NOUN
ftr-356	265	67	regime	regime	NOUN
ftr-356	265	68	.	.	PUNCT
ftr-356	266	1	the	the	DET
ftr-356	266	2	first	first	ADJ
ftr-356	266	3	is	be	AUX
ftr-356	266	4	the	the	DET
ftr-356	266	5	“	"	PUNCT
ftr-356	266	6	extreme	extreme	ADJ
ftr-356	266	7	”	"	PUNCT
ftr-356	266	8	alternative	alternative	NOUN
ftr-356	266	9	,	,	PUNCT
ftr-356	266	10	transitioning	transition	VERB
ftr-356	266	11	from	from	ADP
ftr-356	266	12	a	a	DET
ftr-356	266	13	non	non	ADJ
ftr-356	266	14	-	-	ADJ
ftr-356	266	15	adjustment	adjustment	ADJ
ftr-356	266	16	regime	regime	NOUN
ftr-356	266	17	directly	directly	ADV
ftr-356	266	18	to	to	ADP
ftr-356	266	19	a	a	DET
ftr-356	266	20	ca	ca	NOUN
ftr-356	266	21	regime	regime	NOUN
ftr-356	266	22	with	with	ADP
ftr-356	266	23	no	no	DET
ftr-356	266	24	intermediate	intermediate	ADJ
ftr-356	266	25	steps	step	NOUN
ftr-356	266	26	of	of	ADP
ftr-356	266	27	implicit	implicit	ADJ
ftr-356	266	28	or	or	CCONJ
ftr-356	266	29	explicit	explicit	ADJ
ftr-356	266	30	partial	partial	ADJ
ftr-356	266	31	adjustment.58	adjustment.58	NOUN
ftr-356	266	32	the	the	DET
ftr-356	266	33	second	second	ADJ
ftr-356	266	34	alternative	alternative	NOUN
ftr-356	266	35	is	be	AUX
ftr-356	266	36	that	that	PRON
ftr-356	266	37	of	of	ADP
ftr-356	266	38	gradual	gradual	ADJ
ftr-356	266	39	transitioning	transitioning	NOUN
ftr-356	266	40	;	;	PUNCT
ftr-356	266	41	going	go	VERB
ftr-356	266	42	step	step	NOUN
ftr-356	266	43	by	by	ADP
ftr-356	266	44	step	step	NOUN
ftr-356	266	45	through	through	ADP
ftr-356	266	46	the	the	DET
ftr-356	266	47	adjustment	adjustment	NOUN
ftr-356	266	48	components	component	NOUN
ftr-356	266	49	without	without	ADP
ftr-356	266	50	jumping	jump	VERB
ftr-356	266	51	directly	directly	ADV
ftr-356	266	52	from	from	ADP
ftr-356	266	53	a	a	DET
ftr-356	266	54	non	non	ADJ
ftr-356	266	55	-	-	ADJ
ftr-356	266	56	adjustment	adjustment	ADJ
ftr-356	266	57	regime	regime	NOUN
ftr-356	266	58	to	to	ADP
ftr-356	266	59	a	a	DET
ftr-356	266	60	ca	ca	NOUN
ftr-356	266	61	regime	regime	NOUN
ftr-356	266	62	.	.	PUNCT
ftr-356	267	1	the	the	DET
ftr-356	267	2	nw	nw	PROPN
ftr-356	267	3	method	method	NOUN
ftr-356	267	4	is	be	AUX
ftr-356	267	5	not	not	PART
ftr-356	267	6	the	the	DET
ftr-356	267	7	product	product	NOUN
ftr-356	267	8	of	of	ADP
ftr-356	267	9	a	a	DET
ftr-356	267	10	process	process	NOUN
ftr-356	267	11	by	by	ADP
ftr-356	267	12	which	which	PRON
ftr-356	267	13	an	an	DET
ftr-356	267	14	additional	additional	ADJ
ftr-356	267	15	adjustment	adjustment	NOUN
ftr-356	267	16	component	component	NOUN
ftr-356	267	17	is	be	AUX
ftr-356	267	18	added	add	VERB
ftr-356	267	19	to	to	ADP
ftr-356	267	20	a	a	DET
ftr-356	267	21	pre	pre	ADJ
ftr-356	267	22	-	-	ADJ
ftr-356	267	23	existing	exist	VERB
ftr-356	267	24	partial	partial	ADJ
ftr-356	267	25	-	-	PUNCT
ftr-356	267	26	adjustment	adjustment	NOUN
ftr-356	267	27	regime	regime	NOUN
ftr-356	267	28	in	in	ADP
ftr-356	267	29	reaction	reaction	NOUN
ftr-356	267	30	to	to	ADP
ftr-356	267	31	growing	grow	VERB
ftr-356	267	32	inflation	inflation	NOUN
ftr-356	267	33	,	,	PUNCT
ftr-356	267	34	so	so	SCONJ
ftr-356	267	35	that	that	SCONJ
ftr-356	267	36	at	at	ADP
ftr-356	267	37	the	the	DET
ftr-356	267	38	end	end	NOUN
ftr-356	267	39	of	of	ADP
ftr-356	267	40	the	the	DET
ftr-356	267	41	process	process	NOUN
ftr-356	267	42	,	,	PUNCT
ftr-356	267	43	the	the	DET
ftr-356	267	44	regime	regime	NOUN
ftr-356	267	45	evolves	evolve	VERB
ftr-356	267	46	into	into	ADP
ftr-356	267	47	a	a	DET
ftr-356	267	48	ca	ca	NOUN
ftr-356	267	49	regime	regime	NOUN
ftr-356	267	50	.	.	PUNCT
ftr-356	268	1	rather	rather	ADV
ftr-356	268	2	,	,	PUNCT
ftr-356	268	3	the	the	DET
ftr-356	268	4	nw	nw	PROPN
ftr-356	268	5	method	method	NOUN
ftr-356	268	6	facilitates	facilitate	VERB
ftr-356	268	7	a	a	DET
ftr-356	268	8	direct	direct	ADJ
ftr-356	268	9	transition	transition	NOUN
ftr-356	268	10	from	from	ADP
ftr-356	268	11	a	a	DET
ftr-356	268	12	nonadjustment	nonadjustment	ADJ
ftr-356	268	13	regime	regime	NOUN
ftr-356	268	14	to	to	ADP
ftr-356	268	15	a	a	DET
ftr-356	268	16	ca	ca	NOUN
ftr-356	268	17	regime	regime	NOUN
ftr-356	268	18	without	without	ADP
ftr-356	268	19	intermediate	intermediate	ADJ
ftr-356	268	20	steps.59	steps.59	NOUN
ftr-356	268	21	increased	increase	VERB
ftr-356	268	22	attention	attention	NOUN
ftr-356	268	23	to	to	ADP
ftr-356	268	24	the	the	DET
ftr-356	268	25	role	role	NOUN
ftr-356	268	26	of	of	ADP
ftr-356	268	27	accounting	accounting	NOUN
ftr-356	268	28	.	.	PUNCT
ftr-356	269	1	the	the	DET
ftr-356	269	2	participants	participant	NOUN
ftr-356	269	3	in	in	ADP
ftr-356	269	4	the	the	DET
ftr-356	269	5	tax	tax	NOUN
ftr-356	269	6	discourse	discourse	NOUN
ftr-356	269	7	also	also	ADV
ftr-356	269	8	change	change	VERB
ftr-356	269	9	as	as	ADP
ftr-356	269	10	a	a	DET
ftr-356	269	11	greater	great	ADJ
ftr-356	269	12	role	role	NOUN
ftr-356	269	13	is	be	AUX
ftr-356	269	14	given	give	VERB
ftr-356	269	15	to	to	ADP
ftr-356	269	16	accountants	accountant	NOUN
ftr-356	269	17	as	as	SCONJ
ftr-356	269	18	opposed	oppose	VERB
ftr-356	269	19	to	to	ADP
ftr-356	269	20	lawyers	lawyer	NOUN
ftr-356	269	21	.	.	PUNCT
ftr-356	270	1	increasing	increase	VERB
ftr-356	270	2	accounting	accounting	NOUN
ftr-356	270	3	education	education	NOUN
ftr-356	270	4	and	and	CCONJ
ftr-356	270	5	the	the	DET
ftr-356	270	6	role	role	NOUN
ftr-356	270	7	of	of	ADP
ftr-356	270	8	accountants	accountant	NOUN
ftr-356	270	9	also	also	ADV
ftr-356	270	10	affects	affect	VERB
ftr-356	270	11	the	the	DET
ftr-356	270	12	way	way	NOUN
ftr-356	270	13	tax	tax	NOUN
ftr-356	270	14	law	law	NOUN
ftr-356	270	15	develops	develop	VERB
ftr-356	270	16	.	.	PUNCT
ftr-356	271	1	one	one	PRON
ftr-356	271	2	can	can	AUX
ftr-356	271	3	expect	expect	VERB
ftr-356	271	4	erosion	erosion	NOUN
ftr-356	271	5	in	in	ADP
ftr-356	271	6	the	the	DET
ftr-356	271	7	status	status	NOUN
ftr-356	271	8	of	of	ADP
ftr-356	271	9	general	general	ADJ
ftr-356	271	10	legal	legal	ADJ
ftr-356	271	11	insights	insight	NOUN
ftr-356	271	12	,	,	PUNCT
ftr-356	271	13	together	together	ADV
ftr-356	271	14	with	with	ADP
ftr-356	271	15	an	an	DET
ftr-356	271	16	increase	increase	NOUN
ftr-356	271	17	in	in	ADP
ftr-356	271	18	the	the	DET
ftr-356	271	19	importance	importance	NOUN
ftr-356	271	20	of	of	ADP
ftr-356	271	21	accounting	accounting	NOUN
ftr-356	271	22	insights	insight	NOUN
ftr-356	271	23	.	.	PUNCT
ftr-356	272	1	moreover	moreover	ADV
ftr-356	272	2	,	,	PUNCT
ftr-356	272	3	one	one	PRON
ftr-356	272	4	can	can	AUX
ftr-356	272	5	expect	expect	VERB
ftr-356	272	6	a	a	DET
ftr-356	272	7	decrease	decrease	NOUN
ftr-356	272	8	in	in	ADP
ftr-356	272	9	the	the	DET
ftr-356	272	10	scope	scope	NOUN
ftr-356	272	11	of	of	ADP
ftr-356	272	12	dialectic	dialectic	ADJ
ftr-356	272	13	discourse	discourse	NOUN
ftr-356	272	14	in	in	ADP
ftr-356	272	15	the	the	DET
ftr-356	272	16	tax	tax	NOUN
ftr-356	272	17	law	law	NOUN
ftr-356	272	18	discourse	discourse	NOUN
ftr-356	272	19	,	,	PUNCT
ftr-356	272	20	which	which	PRON
ftr-356	272	21	stems	stem	VERB
ftr-356	272	22	from	from	ADP
ftr-356	272	23	the	the	DET
ftr-356	272	24	substantial	substantial	ADJ
ftr-356	272	25	dialectical	dialectical	ADJ
ftr-356	272	26	character	character	NOUN
ftr-356	272	27	of	of	ADP
ftr-356	272	28	the	the	DET
ftr-356	272	29	legal	legal	ADJ
ftr-356	272	30	education	education	NOUN
ftr-356	272	31	–	–	PUNCT
ftr-356	272	32	and	and	CCONJ
ftr-356	272	33	which	which	PRON
ftr-356	272	34	is	be	AUX
ftr-356	272	35	seen	see	VERB
ftr-356	272	36	as	as	ADP
ftr-356	272	37	one	one	NUM
ftr-356	272	38	of	of	ADP
ftr-356	272	39	the	the	DET
ftr-356	272	40	pinnacles	pinnacle	NOUN
ftr-356	272	41	of	of	ADP
ftr-356	272	42	legal	legal	ADJ
ftr-356	272	43	culture	culture	NOUN
ftr-356	272	44	–	–	PUNCT
ftr-356	272	45	in	in	ADP
ftr-356	272	46	comparison	comparison	NOUN
ftr-356	272	47	to	to	ADP
ftr-356	272	48	the	the	DET
ftr-356	272	49	relatively	relatively	ADV
ftr-356	272	50	limited	limited	ADJ
ftr-356	272	51	dialectic	dialectic	ADJ
ftr-356	272	52	discourse	discourse	NOUN
ftr-356	272	53	in	in	ADP
ftr-356	272	54	accounting	accounting	NOUN
ftr-356	272	55	thought	thought	NOUN
ftr-356	272	56	.	.	PUNCT
ftr-356	273	1	54	54	NUM
ftr-356	273	2	.	.	PUNCT
ftr-356	274	1	a	a	DET
ftr-356	274	2	proper	proper	ADJ
ftr-356	274	3	comparative	comparative	ADJ
ftr-356	274	4	study	study	NOUN
ftr-356	274	5	of	of	ADP
ftr-356	274	6	adjustment	adjustment	NOUN
ftr-356	274	7	regimes	regime	NOUN
ftr-356	274	8	must	must	AUX
ftr-356	274	9	also	also	ADV
ftr-356	274	10	consider	consider	VERB
ftr-356	274	11	the	the	DET
ftr-356	274	12	level	level	NOUN
ftr-356	274	13	of	of	ADP
ftr-356	274	14	the	the	DET
ftr-356	274	15	accounting	accounting	NOUN
ftr-356	274	16	infrastructure	infrastructure	NOUN
ftr-356	274	17	in	in	ADP
ftr-356	274	18	the	the	DET
ftr-356	274	19	various	various	ADJ
ftr-356	274	20	countries	country	NOUN
ftr-356	274	21	,	,	PUNCT
ftr-356	274	22	due	due	ADP
ftr-356	274	23	to	to	ADP
ftr-356	274	24	its	its	PRON
ftr-356	274	25	importance	importance	NOUN
ftr-356	274	26	in	in	ADP
ftr-356	274	27	a	a	DET
ftr-356	274	28	ca	ca	NOUN
ftr-356	274	29	regime	regime	NOUN
ftr-356	274	30	.	.	PUNCT
ftr-356	275	1	55	55	NUM
ftr-356	275	2	.	.	PUNCT
ftr-356	276	1	for	for	ADP
ftr-356	276	2	the	the	DET
ftr-356	276	3	explicit	explicit	ADJ
ftr-356	276	4	partial	partial	ADJ
ftr-356	276	5	adjustment	adjustment	NOUN
ftr-356	276	6	see	see	VERB
ftr-356	276	7	part	part	NOUN
ftr-356	276	8	iii	iii	PROPN
ftr-356	276	9	c.	c.	PROPN
ftr-356	276	10	56	56	NUM
ftr-356	276	11	.	.	PUNCT
ftr-356	277	1	for	for	ADP
ftr-356	277	2	a	a	DET
ftr-356	277	3	discussion	discussion	NOUN
ftr-356	277	4	of	of	ADP
ftr-356	277	5	the	the	DET
ftr-356	277	6	appropriate	appropriate	ADJ
ftr-356	277	7	index	index	NOUN
ftr-356	277	8	for	for	ADP
ftr-356	277	9	adjusting	adjust	VERB
ftr-356	277	10	tax	tax	NOUN
ftr-356	277	11	regimes	regime	NOUN
ftr-356	277	12	to	to	ADP
ftr-356	277	13	inflation	inflation	NOUN
ftr-356	277	14	,	,	PUNCT
ftr-356	277	15	see	see	VERB
ftr-356	277	16	indexing	index	VERB
ftr-356	277	17	the	the	DET
ftr-356	277	18	individual	individual	ADJ
ftr-356	277	19	income	income	NOUN
ftr-356	277	20	tax	tax	NOUN
ftr-356	277	21	for	for	ADP
ftr-356	277	22	inflation	inflation	NOUN
ftr-356	277	23	,	,	PUNCT
ftr-356	277	24	supra	supra	PROPN
ftr-356	277	25	note	note	NOUN
ftr-356	277	26	9	9	NUM
ftr-356	277	27	,	,	PUNCT
ftr-356	277	28	at	at	ADP
ftr-356	277	29	3034	3034	NUM
ftr-356	277	30	;	;	PUNCT
ftr-356	277	31	oecd	oecd	PROPN
ftr-356	277	32	report	report	PROPN
ftr-356	277	33	,	,	PUNCT
ftr-356	277	34	supra	supra	PROPN
ftr-356	277	35	note	note	NOUN
ftr-356	277	36	9	9	NUM
ftr-356	277	37	,	,	PUNCT
ftr-356	277	38	at	at	ADP
ftr-356	277	39	27	27	NUM
ftr-356	277	40	-	-	SYM
ftr-356	277	41	30	30	NUM
ftr-356	277	42	.	.	PUNCT
ftr-356	278	1	for	for	ADP
ftr-356	278	2	a	a	DET
ftr-356	278	3	discussion	discussion	NOUN
ftr-356	278	4	of	of	ADP
ftr-356	278	5	this	this	DET
ftr-356	278	6	issue	issue	NOUN
ftr-356	278	7	in	in	ADP
ftr-356	278	8	regard	regard	NOUN
ftr-356	278	9	to	to	ADP
ftr-356	278	10	the	the	DET
ftr-356	278	11	general	general	ADJ
ftr-356	278	12	law	law	NOUN
ftr-356	278	13	,	,	PUNCT
ftr-356	278	14	see	see	VERB
ftr-356	278	15	,	,	PUNCT
ftr-356	278	16	e.g.	e.g.	ADV
ftr-356	278	17	,	,	PUNCT
ftr-356	278	18	rosenn	rosenn	NOUN
ftr-356	278	19	,	,	PUNCT
ftr-356	278	20	supra	supra	ADJ
ftr-356	278	21	note	note	NOUN
ftr-356	278	22	2	2	NUM
ftr-356	278	23	,	,	PUNCT
ftr-356	278	24	at	at	ADP
ftr-356	278	25	27	27	NUM
ftr-356	278	26	-	-	SYM
ftr-356	278	27	30	30	NUM
ftr-356	278	28	;	;	PUNCT
ftr-356	278	29	chen	chen	PROPN
ftr-356	278	30	,	,	PUNCT
ftr-356	278	31	supra	supra	PROPN
ftr-356	278	32	note	note	NOUN
ftr-356	278	33	12	12	NUM
ftr-356	278	34	,	,	PUNCT
ftr-356	278	35	at	at	ADP
ftr-356	278	36	1403	1403	NUM
ftr-356	278	37	-	-	SYM
ftr-356	278	38	29	29	NUM
ftr-356	278	39	.	.	PUNCT
ftr-356	279	1	for	for	ADP
ftr-356	279	2	a	a	DET
ftr-356	279	3	comparative	comparative	ADJ
ftr-356	279	4	analysis	analysis	NOUN
ftr-356	279	5	,	,	PUNCT
ftr-356	279	6	see	see	VERB
ftr-356	279	7	supra	supra	PROPN
ftr-356	279	8	note	note	PROPN
ftr-356	279	9	3	3	NUM
ftr-356	279	10	,	,	PUNCT
ftr-356	279	11	at	at	ADP
ftr-356	279	12	30	30	NUM
ftr-356	279	13	.	.	PUNCT
ftr-356	280	1	57	57	NUM
ftr-356	280	2	.	.	PUNCT
ftr-356	281	1	the	the	DET
ftr-356	281	2	method	method	NOUN
ftr-356	281	3	measures	measure	VERB
ftr-356	281	4	the	the	DET
ftr-356	281	5	change	change	NOUN
ftr-356	281	6	in	in	ADP
ftr-356	281	7	cpi	cpi	PROPN
ftr-356	281	8	over	over	ADP
ftr-356	281	9	the	the	DET
ftr-356	281	10	course	course	NOUN
ftr-356	281	11	of	of	ADP
ftr-356	281	12	the	the	DET
ftr-356	281	13	current	current	ADJ
ftr-356	281	14	tax	tax	NOUN
ftr-356	281	15	year	year	NOUN
ftr-356	281	16	and	and	CCONJ
ftr-356	281	17	not	not	PART
ftr-356	281	18	over	over	ADP
ftr-356	281	19	the	the	DET
ftr-356	281	20	course	course	NOUN
ftr-356	281	21	of	of	ADP
ftr-356	281	22	the	the	DET
ftr-356	281	23	previous	previous	ADJ
ftr-356	281	24	tax	tax	NOUN
ftr-356	281	25	year	year	NOUN
ftr-356	281	26	,	,	PUNCT
ftr-356	281	27	since	since	SCONJ
ftr-356	281	28	there	there	PRON
ftr-356	281	29	is	be	VERB
ftr-356	281	30	no	no	DET
ftr-356	281	31	justification	justification	NOUN
ftr-356	281	32	for	for	ADP
ftr-356	281	33	indexing	indexing	NOUN
ftr-356	281	34	adjustment	adjustment	NOUN
ftr-356	281	35	using	use	VERB
ftr-356	281	36	the	the	DET
ftr-356	281	37	change	change	NOUN
ftr-356	281	38	in	in	ADP
ftr-356	281	39	the	the	DET
ftr-356	281	40	previous	previous	ADJ
ftr-356	281	41	year	year	NOUN
ftr-356	281	42	.	.	PUNCT
ftr-356	282	1	an	an	DET
ftr-356	282	2	identical	identical	ADJ
ftr-356	282	3	position	position	NOUN
ftr-356	282	4	must	must	AUX
ftr-356	282	5	be	be	AUX
ftr-356	282	6	taken	take	VERB
ftr-356	282	7	in	in	ADP
ftr-356	282	8	regard	regard	NOUN
ftr-356	282	9	to	to	ADP
ftr-356	282	10	the	the	DET
ftr-356	282	11	elements	element	NOUN
ftr-356	282	12	comprising	comprise	VERB
ftr-356	282	13	the	the	DET
ftr-356	282	14	second	second	ADJ
ftr-356	282	15	level	level	NOUN
ftr-356	282	16	affected	affect	VERB
ftr-356	282	17	by	by	ADP
ftr-356	282	18	inflation	inflation	NOUN
ftr-356	282	19	,	,	PUNCT
ftr-356	282	20	i.e.	i.e.	X
ftr-356	282	21	,	,	PUNCT
ftr-356	282	22	tax	tax	NOUN
ftr-356	282	23	brackets	bracket	NOUN
ftr-356	282	24	.	.	PUNCT
ftr-356	283	1	58	58	NUM
ftr-356	283	2	.	.	PUNCT
ftr-356	284	1	for	for	ADP
ftr-356	284	2	implicit	implicit	ADJ
ftr-356	284	3	partial	partial	ADJ
ftr-356	284	4	adjustment	adjustment	NOUN
ftr-356	284	5	,	,	PUNCT
ftr-356	284	6	see	see	VERB
ftr-356	284	7	part	part	NOUN
ftr-356	284	8	iii	iii	PROPN
ftr-356	284	9	c.	c.	PROPN
ftr-356	284	10	59	59	NUM
ftr-356	284	11	.	.	PUNCT
ftr-356	285	1	following	follow	VERB
ftr-356	285	2	a	a	DET
ftr-356	285	3	decision	decision	NOUN
ftr-356	285	4	to	to	PART
ftr-356	285	5	adopt	adopt	VERB
ftr-356	285	6	ca	ca	NOUN
ftr-356	285	7	,	,	PUNCT
ftr-356	285	8	several	several	ADJ
ftr-356	285	9	issues	issue	NOUN
ftr-356	285	10	,	,	PUNCT
ftr-356	285	11	generally	generally	ADV
ftr-356	285	12	of	of	ADP
ftr-356	285	13	secondary	secondary	ADJ
ftr-356	285	14	importance	importance	NOUN
ftr-356	285	15	,	,	PUNCT
ftr-356	285	16	arise	arise	NOUN
ftr-356	285	17	.	.	PUNCT
ftr-356	286	1	if	if	SCONJ
ftr-356	286	2	the	the	DET
ftr-356	286	3	income	income	NOUN
ftr-356	286	4	tax	tax	NOUN
ftr-356	286	5	regime	regime	NOUN
ftr-356	286	6	operated	operate	VERB
ftr-356	286	7	on	on	ADP
ftr-356	286	8	an	an	DET
ftr-356	286	9	accrual	accrual	ADJ
ftr-356	286	10	basis	basis	NOUN
ftr-356	286	11	,	,	PUNCT
ftr-356	286	12	switching	switch	VERB
ftr-356	286	13	to	to	ADP
ftr-356	286	14	an	an	DET
ftr-356	286	15	indexing	indexing	NOUN
ftr-356	286	16	system	system	NOUN
ftr-356	286	17	is	be	AUX
ftr-356	286	18	not	not	PART
ftr-356	286	19	particularly	particularly	ADV
ftr-356	286	20	complex	complex	ADJ
ftr-356	286	21	.	.	PUNCT
ftr-356	287	1	however	however	ADV
ftr-356	287	2	,	,	PUNCT
ftr-356	287	3	since	since	SCONJ
ftr-356	287	4	the	the	DET
ftr-356	287	5	current	current	ADJ
ftr-356	287	6	classic	classic	ADJ
ftr-356	287	7	income	income	NOUN
ftr-356	287	8	tax	tax	NOUN
ftr-356	287	9	regime	regime	NOUN
ftr-356	287	10	uses	use	VERB
ftr-356	287	11	the	the	DET
ftr-356	287	12	realization	realization	NOUN
ftr-356	287	13	requirement	requirement	NOUN
ftr-356	287	14	,	,	PUNCT
ftr-356	287	15	a	a	DET
ftr-356	287	16	decision	decision	NOUN
ftr-356	287	17	has	have	VERB
ftr-356	287	18	to	to	PART
ftr-356	287	19	be	be	AUX
ftr-356	287	20	made	make	VERB
ftr-356	287	21	as	as	ADP
ftr-356	287	22	to	to	ADP
ftr-356	287	23	the	the	DET
ftr-356	287	24	timing	timing	NOUN
ftr-356	287	25	of	of	ADP
ftr-356	287	26	indexation	indexation	NOUN
ftr-356	287	27	.	.	PUNCT
ftr-356	288	1	should	should	AUX
ftr-356	288	2	it	it	PRON
ftr-356	288	3	be	be	AUX
ftr-356	288	4	continuous	continuous	ADJ
ftr-356	288	5	,	,	PUNCT
ftr-356	288	6	or	or	CCONJ
ftr-356	288	7	performed	perform	VERB
ftr-356	288	8	only	only	ADV
ftr-356	288	9	2010	2010	NUM
ftr-356	288	10	]	]	PUNCT
ftr-356	289	1	the	the	DET
ftr-356	289	2	coming	come	VERB
ftr-356	289	3	(	(	PUNCT
ftr-356	289	4	?	?	PUNCT
ftr-356	289	5	)	)	PUNCT
ftr-356	289	6	inflation	inflation	NOUN
ftr-356	289	7	and	and	CCONJ
ftr-356	289	8	the	the	DET
ftr-356	289	9	income	income	NOUN
ftr-356	289	10	tax	tax	NOUN
ftr-356	289	11	425	425	NUM
ftr-356	289	12	c.	c.	NOUN
ftr-356	289	13	explicit	explicit	ADJ
ftr-356	289	14	partial	partial	ADJ
ftr-356	289	15	adjustment	adjustment	NOUN
ftr-356	289	16	and	and	CCONJ
ftr-356	289	17	implicit	implicit	ADJ
ftr-356	289	18	partial	partial	ADJ
ftr-356	289	19	adjustment	adjustment	NOUN
ftr-356	289	20	partial	partial	ADJ
ftr-356	289	21	adjustment	adjustment	NOUN
ftr-356	289	22	can	can	AUX
ftr-356	289	23	be	be	AUX
ftr-356	289	24	achieved	achieve	VERB
ftr-356	289	25	using	use	VERB
ftr-356	289	26	one	one	NUM
ftr-356	289	27	of	of	ADP
ftr-356	289	28	two	two	NUM
ftr-356	289	29	models	model	NOUN
ftr-356	289	30	:	:	PUNCT
ftr-356	289	31	explicit	explicit	ADJ
ftr-356	289	32	partial	partial	ADJ
ftr-356	289	33	adjustment	adjustment	NOUN
ftr-356	289	34	(	(	PUNCT
ftr-356	289	35	epa	epa	PROPN
ftr-356	289	36	)	)	PUNCT
ftr-356	289	37	and	and	CCONJ
ftr-356	289	38	implicit	implicit	ADJ
ftr-356	289	39	partial	partial	ADJ
ftr-356	289	40	adjustment	adjustment	NOUN
ftr-356	289	41	(	(	PUNCT
ftr-356	289	42	ipa).60	ipa).60	PROPN
ftr-356	289	43	the	the	DET
ftr-356	289	44	difference	difference	NOUN
ftr-356	289	45	is	be	AUX
ftr-356	289	46	that	that	SCONJ
ftr-356	289	47	epa	epa	PROPN
ftr-356	289	48	relies	rely	VERB
ftr-356	289	49	on	on	ADP
ftr-356	289	50	indexation	indexation	NOUN
ftr-356	289	51	for	for	ADP
ftr-356	289	52	the	the	DET
ftr-356	289	53	purpose	purpose	NOUN
ftr-356	289	54	of	of	ADP
ftr-356	289	55	adjustment	adjustment	NOUN
ftr-356	289	56	,	,	PUNCT
ftr-356	289	57	but	but	CCONJ
ftr-356	289	58	not	not	PART
ftr-356	289	59	comprehensively	comprehensively	ADV
ftr-356	289	60	,	,	PUNCT
ftr-356	289	61	whereas	whereas	SCONJ
ftr-356	289	62	ipa	ipa	PROPN
ftr-356	289	63	uses	use	VERB
ftr-356	289	64	other	other	ADJ
ftr-356	289	65	tools	tool	NOUN
ftr-356	289	66	in	in	ADP
ftr-356	289	67	order	order	NOUN
ftr-356	289	68	to	to	PART
ftr-356	289	69	neutralize	neutralize	VERB
ftr-356	289	70	the	the	DET
ftr-356	289	71	effects	effect	NOUN
ftr-356	289	72	of	of	ADP
ftr-356	289	73	inflation	inflation	NOUN
ftr-356	289	74	.	.	PUNCT
ftr-356	290	1	the	the	DET
ftr-356	290	2	extent	extent	NOUN
ftr-356	290	3	of	of	ADP
ftr-356	290	4	epa	epa	PROPN
ftr-356	290	5	includes	include	VERB
ftr-356	290	6	three	three	NUM
ftr-356	290	7	types	type	NOUN
ftr-356	290	8	:	:	PUNCT
ftr-356	290	9	the	the	DET
ftr-356	290	10	first	first	ADJ
ftr-356	290	11	type	type	NOUN
ftr-356	290	12	applies	apply	VERB
ftr-356	290	13	partial	partial	ADJ
ftr-356	290	14	indexation	indexation	NOUN
ftr-356	290	15	of	of	ADP
ftr-356	290	16	some	some	PRON
ftr-356	290	17	of	of	ADP
ftr-356	290	18	the	the	DET
ftr-356	290	19	elements	element	NOUN
ftr-356	290	20	of	of	ADP
ftr-356	290	21	economic	economic	ADJ
ftr-356	290	22	activity	activity	NOUN
ftr-356	290	23	.	.	PUNCT
ftr-356	291	1	for	for	ADP
ftr-356	291	2	example	example	NOUN
ftr-356	291	3	,	,	PUNCT
ftr-356	291	4	the	the	DET
ftr-356	291	5	partial	partial	ADJ
ftr-356	291	6	indexation	indexation	NOUN
ftr-356	291	7	of	of	ADP
ftr-356	291	8	some	some	DET
ftr-356	291	9	capital	capital	NOUN
ftr-356	291	10	gains	gain	NOUN
ftr-356	291	11	,	,	PUNCT
ftr-356	291	12	so	so	SCONJ
ftr-356	291	13	that	that	SCONJ
ftr-356	291	14	capital	capital	NOUN
ftr-356	291	15	gain	gain	NOUN
ftr-356	291	16	tax	tax	NOUN
ftr-356	291	17	will	will	AUX
ftr-356	291	18	not	not	PART
ftr-356	291	19	be	be	AUX
ftr-356	291	20	entirely	entirely	ADV
ftr-356	291	21	applied	apply	VERB
ftr-356	291	22	to	to	ADP
ftr-356	291	23	inflation	inflation	NOUN
ftr-356	291	24	,	,	PUNCT
ftr-356	291	25	but	but	CCONJ
ftr-356	291	26	only	only	ADV
ftr-356	291	27	to	to	PART
ftr-356	291	28	part	part	VERB
ftr-356	291	29	,	,	PUNCT
ftr-356	291	30	in	in	ADP
ftr-356	291	31	accordance	accordance	NOUN
ftr-356	291	32	with	with	ADP
ftr-356	291	33	the	the	DET
ftr-356	291	34	scope	scope	NOUN
ftr-356	291	35	of	of	ADP
ftr-356	291	36	indexation	indexation	NOUN
ftr-356	291	37	.	.	PUNCT
ftr-356	292	1	the	the	DET
ftr-356	292	2	second	second	ADJ
ftr-356	292	3	type	type	NOUN
ftr-356	292	4	includes	include	VERB
ftr-356	292	5	full	full	ADJ
ftr-356	292	6	indexation	indexation	NOUN
ftr-356	292	7	of	of	ADP
ftr-356	292	8	some	some	PRON
ftr-356	292	9	of	of	ADP
ftr-356	292	10	the	the	DET
ftr-356	292	11	elements	element	NOUN
ftr-356	292	12	of	of	ADP
ftr-356	292	13	economic	economic	ADJ
ftr-356	292	14	activity	activity	NOUN
ftr-356	292	15	.	.	PUNCT
ftr-356	293	1	for	for	ADP
ftr-356	293	2	example	example	NOUN
ftr-356	293	3	,	,	PUNCT
ftr-356	293	4	full	full	ADJ
ftr-356	293	5	indexation	indexation	NOUN
ftr-356	293	6	will	will	AUX
ftr-356	293	7	apply	apply	VERB
ftr-356	293	8	only	only	ADV
ftr-356	293	9	to	to	ADP
ftr-356	293	10	capital	capital	NOUN
ftr-356	293	11	assets	asset	NOUN
ftr-356	293	12	so	so	SCONJ
ftr-356	293	13	that	that	SCONJ
ftr-356	293	14	no	no	DET
ftr-356	293	15	capital	capital	NOUN
ftr-356	293	16	gain	gain	NOUN
ftr-356	293	17	tax	tax	NOUN
ftr-356	293	18	will	will	AUX
ftr-356	293	19	be	be	AUX
ftr-356	293	20	levied	levy	VERB
ftr-356	293	21	on	on	ADP
ftr-356	293	22	its	its	PRON
ftr-356	293	23	inflationary	inflationary	ADJ
ftr-356	293	24	component	component	NOUN
ftr-356	293	25	.	.	PUNCT
ftr-356	294	1	the	the	DET
ftr-356	294	2	last	last	ADJ
ftr-356	294	3	type	type	NOUN
ftr-356	294	4	applies	apply	VERB
ftr-356	294	5	partial	partial	ADJ
ftr-356	294	6	indexing	indexing	NOUN
ftr-356	294	7	of	of	ADP
ftr-356	294	8	all	all	DET
ftr-356	294	9	the	the	DET
ftr-356	294	10	elements	element	NOUN
ftr-356	294	11	of	of	ADP
ftr-356	294	12	economic	economic	ADJ
ftr-356	294	13	activity	activity	NOUN
ftr-356	294	14	(	(	PUNCT
ftr-356	294	15	e.g.	e.g.	ADV
ftr-356	294	16	,	,	PUNCT
ftr-356	294	17	adoption	adoption	NOUN
ftr-356	294	18	of	of	ADP
ftr-356	294	19	the	the	DET
ftr-356	294	20	nw	nw	PROPN
ftr-356	294	21	comprehensive	comprehensive	ADJ
ftr-356	294	22	adjustment	adjustment	NOUN
ftr-356	294	23	regime	regime	NOUN
ftr-356	294	24	and	and	CCONJ
ftr-356	294	25	using	use	VERB
ftr-356	294	26	only	only	ADJ
ftr-356	294	27	partial	partial	ADJ
ftr-356	294	28	indexation	indexation	NOUN
ftr-356	294	29	instead	instead	ADV
ftr-356	294	30	of	of	ADP
ftr-356	294	31	full	full	ADJ
ftr-356	294	32	indexation	indexation	NOUN
ftr-356	294	33	)	)	PUNCT
ftr-356	294	34	.	.	PUNCT
ftr-356	295	1	these	these	DET
ftr-356	295	2	patterns	pattern	NOUN
ftr-356	295	3	of	of	ADP
ftr-356	295	4	epa	epa	PROPN
ftr-356	295	5	include	include	VERB
ftr-356	295	6	certain	certain	ADJ
ftr-356	295	7	arbitrariness	arbitrariness	NOUN
ftr-356	295	8	in	in	ADP
ftr-356	295	9	the	the	DET
ftr-356	295	10	rate	rate	NOUN
ftr-356	295	11	of	of	ADP
ftr-356	295	12	indexation	indexation	NOUN
ftr-356	295	13	or	or	CCONJ
ftr-356	295	14	scope	scope	NOUN
ftr-356	295	15	of	of	ADP
ftr-356	295	16	economic	economic	ADJ
ftr-356	295	17	elements	element	NOUN
ftr-356	295	18	indexed	index	VERB
ftr-356	295	19	.	.	PUNCT
ftr-356	296	1	it	it	PRON
ftr-356	296	2	is	be	AUX
ftr-356	296	3	hard	hard	ADJ
ftr-356	296	4	to	to	PART
ftr-356	296	5	determine	determine	VERB
ftr-356	296	6	whether	whether	SCONJ
ftr-356	296	7	the	the	DET
ftr-356	296	8	arbitrariness	arbitrariness	NOUN
ftr-356	296	9	expressed	express	VERB
ftr-356	296	10	by	by	ADP
ftr-356	296	11	a	a	DET
ftr-356	296	12	partial	partial	ADJ
ftr-356	296	13	rate	rate	NOUN
ftr-356	296	14	of	of	ADP
ftr-356	296	15	indexation	indexation	NOUN
ftr-356	296	16	is	be	AUX
ftr-356	296	17	greater	great	ADJ
ftr-356	296	18	than	than	SCONJ
ftr-356	296	19	that	that	PRON
ftr-356	296	20	expressed	express	VERB
ftr-356	296	21	in	in	ADP
ftr-356	296	22	a	a	DET
ftr-356	296	23	partial	partial	ADJ
ftr-356	296	24	scope	scope	NOUN
ftr-356	296	25	of	of	ADP
ftr-356	296	26	the	the	DET
ftr-356	296	27	indexed	indexed	ADJ
ftr-356	296	28	economic	economic	ADJ
ftr-356	296	29	activities	activity	NOUN
ftr-356	296	30	,	,	PUNCT
ftr-356	296	31	or	or	CCONJ
ftr-356	296	32	vice	vice	NOUN
ftr-356	296	33	versa.61	versa.61	NOUN
ftr-356	296	34	it	it	PRON
ftr-356	296	35	should	should	AUX
ftr-356	296	36	be	be	AUX
ftr-356	296	37	noted	note	VERB
ftr-356	296	38	that	that	SCONJ
ftr-356	296	39	in	in	ADP
ftr-356	296	40	terms	term	NOUN
ftr-356	296	41	of	of	ADP
ftr-356	296	42	compliance	compliance	NOUN
ftr-356	296	43	costs	cost	NOUN
ftr-356	296	44	,	,	PUNCT
ftr-356	296	45	there	there	PRON
ftr-356	296	46	is	be	VERB
ftr-356	296	47	no	no	DET
ftr-356	296	48	difference	difference	NOUN
ftr-356	296	49	,	,	PUNCT
ftr-356	296	50	regarding	regard	VERB
ftr-356	296	51	the	the	DET
ftr-356	296	52	indexation	indexation	NOUN
ftr-356	296	53	of	of	ADP
ftr-356	296	54	all	all	DET
ftr-356	296	55	components	component	NOUN
ftr-356	296	56	of	of	ADP
ftr-356	296	57	economic	economic	ADJ
ftr-356	296	58	activity	activity	NOUN
ftr-356	296	59	between	between	ADP
ftr-356	296	60	100	100	NUM
ftr-356	296	61	%	%	NOUN
ftr-356	296	62	indexation	indexation	NOUN
ftr-356	296	63	and	and	CCONJ
ftr-356	296	64	partial	partial	ADJ
ftr-356	296	65	indexation	indexation	NOUN
ftr-356	296	66	.	.	PUNCT
ftr-356	297	1	the	the	DET
ftr-356	297	2	inherent	inherent	ADJ
ftr-356	297	3	arbitrariness	arbitrariness	NOUN
ftr-356	297	4	of	of	ADP
ftr-356	297	5	the	the	DET
ftr-356	297	6	epa	epa	PROPN
ftr-356	297	7	,	,	PUNCT
ftr-356	297	8	based	base	VERB
ftr-356	297	9	on	on	ADP
ftr-356	297	10	the	the	DET
ftr-356	297	11	scope	scope	NOUN
ftr-356	297	12	of	of	ADP
ftr-356	297	13	the	the	DET
ftr-356	297	14	adjustment	adjustment	NOUN
ftr-356	297	15	’s	’s	PART
ftr-356	297	16	partialness	partialness	NOUN
ftr-356	297	17	creates	create	VERB
ftr-356	297	18	infringing	infringe	VERB
ftr-356	297	19	affects	affect	NOUN
ftr-356	297	20	on	on	ADP
ftr-356	297	21	distributive	distributive	ADJ
ftr-356	297	22	justice	justice	NOUN
ftr-356	297	23	and	and	CCONJ
ftr-356	297	24	economic	economic	ADJ
ftr-356	297	25	efficiency.62	efficiency.62	PROPN
ftr-356	297	26	however	however	ADV
ftr-356	297	27	,	,	PUNCT
ftr-356	297	28	there	there	PRON
ftr-356	297	29	are	be	VERB
ftr-356	297	30	additional	additional	ADJ
ftr-356	297	31	aspects	aspect	NOUN
ftr-356	297	32	which	which	PRON
ftr-356	297	33	make	make	VERB
ftr-356	297	34	the	the	DET
ftr-356	297	35	analysis	analysis	NOUN
ftr-356	297	36	more	more	ADV
ftr-356	297	37	complicated	complicated	ADJ
ftr-356	297	38	.	.	PUNCT
ftr-356	298	1	for	for	ADP
ftr-356	298	2	example	example	NOUN
ftr-356	298	3	,	,	PUNCT
ftr-356	298	4	macro	macro	ADJ
ftr-356	298	5	-	-	ADJ
ftr-356	298	6	economic	economic	ADJ
ftr-356	298	7	considerations	consideration	NOUN
ftr-356	298	8	of	of	ADP
ftr-356	298	9	an	an	DET
ftr-356	298	10	anti	anti	ADJ
ftr-356	298	11	-	-	ADJ
ftr-356	298	12	inflation	inflation	ADJ
ftr-356	298	13	policy63	policy63	NOUN
ftr-356	298	14	argue	argue	VERB
ftr-356	298	15	for	for	ADP
ftr-356	298	16	reducing	reduce	VERB
ftr-356	298	17	the	the	DET
ftr-356	298	18	scope	scope	NOUN
ftr-356	298	19	of	of	ADP
ftr-356	298	20	adjustment	adjustment	NOUN
ftr-356	298	21	for	for	ADP
ftr-356	298	22	inflation	inflation	NOUN
ftr-356	298	23	as	as	ADP
ftr-356	298	24	part	part	NOUN
ftr-356	298	25	of	of	ADP
ftr-356	298	26	the	the	DET
ftr-356	298	27	battle	battle	NOUN
ftr-356	298	28	against	against	ADP
ftr-356	298	29	inflation	inflation	NOUN
ftr-356	298	30	.	.	PUNCT
ftr-356	299	1	granting	grant	VERB
ftr-356	299	2	significant	significant	ADJ
ftr-356	299	3	weight	weight	NOUN
ftr-356	299	4	to	to	ADP
ftr-356	299	5	this	this	DET
ftr-356	299	6	policy	policy	NOUN
ftr-356	299	7	leads	lead	VERB
ftr-356	299	8	to	to	ADP
ftr-356	299	9	adjustment	adjustment	NOUN
ftr-356	299	10	models	model	NOUN
ftr-356	299	11	that	that	PRON
ftr-356	299	12	reduce	reduce	VERB
ftr-356	299	13	adjustment	adjustment	NOUN
ftr-356	299	14	to	to	ADP
ftr-356	299	15	a	a	DET
ftr-356	299	16	minimum	minimum	NOUN
ftr-356	299	17	and	and	CCONJ
ftr-356	299	18	diminish	diminish	VERB
ftr-356	299	19	the	the	DET
ftr-356	299	20	use	use	NOUN
ftr-356	299	21	of	of	ADP
ftr-356	299	22	indexation	indexation	NOUN
ftr-356	299	23	.	.	PUNCT
ftr-356	300	1	such	such	DET
ftr-356	300	2	a	a	DET
ftr-356	300	3	policy	policy	NOUN
ftr-356	300	4	often	often	ADV
ftr-356	300	5	prefers	prefer	VERB
ftr-356	300	6	employing	employ	VERB
ftr-356	300	7	implicit	implicit	ADJ
ftr-356	300	8	adjustment	adjustment	NOUN
ftr-356	300	9	methods	method	NOUN
ftr-356	300	10	in	in	ADP
ftr-356	300	11	order	order	NOUN
ftr-356	300	12	to	to	PART
ftr-356	300	13	“	"	PUNCT
ftr-356	300	14	hide	hide	VERB
ftr-356	300	15	”	"	PUNCT
ftr-356	300	16	adjustment	adjustment	NOUN
ftr-356	300	17	and	and	CCONJ
ftr-356	300	18	remove	remove	VERB
ftr-356	300	19	it	it	PRON
ftr-356	300	20	upon	upon	SCONJ
ftr-356	300	21	realization	realization	NOUN
ftr-356	300	22	?	?	PUNCT
ftr-356	301	1	the	the	DET
ftr-356	301	2	common	common	ADJ
ftr-356	301	3	approach	approach	NOUN
ftr-356	301	4	is	be	AUX
ftr-356	301	5	that	that	SCONJ
ftr-356	301	6	capital	capital	NOUN
ftr-356	301	7	assets	asset	NOUN
ftr-356	301	8	are	be	AUX
ftr-356	301	9	adjusted	adjust	VERB
ftr-356	301	10	upon	upon	SCONJ
ftr-356	301	11	realization	realization	NOUN
ftr-356	301	12	under	under	ADP
ftr-356	301	13	a	a	DET
ftr-356	301	14	ca	ca	NOUN
ftr-356	301	15	regime	regime	NOUN
ftr-356	301	16	.	.	PUNCT
ftr-356	302	1	see	see	VERB
ftr-356	302	2	,	,	PUNCT
ftr-356	302	3	e.g.	e.g.	ADV
ftr-356	302	4	,	,	PUNCT
ftr-356	302	5	halperin	halperin	PROPN
ftr-356	302	6	&	&	CCONJ
ftr-356	302	7	steuerle	steuerle	PROPN
ftr-356	302	8	,	,	PUNCT
ftr-356	302	9	supra	supra	PROPN
ftr-356	302	10	note	note	NOUN
ftr-356	302	11	3	3	NUM
ftr-356	302	12	,	,	PUNCT
ftr-356	302	13	at	at	ADP
ftr-356	302	14	363	363	NUM
ftr-356	302	15	.	.	PUNCT
ftr-356	302	16	60	60	NUM
ftr-356	302	17	.	.	PUNCT
ftr-356	303	1	see	see	VERB
ftr-356	303	2	halperin	halperin	NOUN
ftr-356	303	3	&	&	CCONJ
ftr-356	303	4	steuerle	steuerle	PROPN
ftr-356	303	5	,	,	PUNCT
ftr-356	303	6	supra	supra	PROPN
ftr-356	303	7	note	note	NOUN
ftr-356	303	8	3	3	NUM
ftr-356	303	9	,	,	PUNCT
ftr-356	303	10	at	at	ADP
ftr-356	303	11	347	347	NUM
ftr-356	303	12	.	.	PUNCT
ftr-356	303	13	61	61	NUM
ftr-356	303	14	.	.	PUNCT
ftr-356	304	1	sometimes	sometimes	ADV
ftr-356	304	2	it	it	PRON
ftr-356	304	3	is	be	AUX
ftr-356	304	4	justified	justify	VERB
ftr-356	304	5	to	to	PART
ftr-356	304	6	limit	limit	VERB
ftr-356	304	7	the	the	DET
ftr-356	304	8	scope	scope	NOUN
ftr-356	304	9	of	of	ADP
ftr-356	304	10	assets	asset	NOUN
ftr-356	304	11	subject	subject	ADJ
ftr-356	304	12	to	to	ADP
ftr-356	304	13	indexation	indexation	NOUN
ftr-356	304	14	for	for	ADP
ftr-356	304	15	a	a	DET
ftr-356	304	16	variety	variety	NOUN
ftr-356	304	17	of	of	ADP
ftr-356	304	18	reasons	reason	NOUN
ftr-356	304	19	,	,	PUNCT
ftr-356	304	20	primarily	primarily	ADV
ftr-356	304	21	that	that	PRON
ftr-356	304	22	of	of	ADP
ftr-356	304	23	compliance	compliance	NOUN
ftr-356	304	24	costs	cost	NOUN
ftr-356	304	25	.	.	PUNCT
ftr-356	305	1	62	62	NUM
ftr-356	305	2	.	.	PUNCT
ftr-356	306	1	see	see	VERB
ftr-356	306	2	,	,	PUNCT
ftr-356	306	3	e.g.	e.g.	ADV
ftr-356	306	4	,	,	PUNCT
ftr-356	306	5	goode	goode	PROPN
ftr-356	306	6	,	,	PUNCT
ftr-356	306	7	supra	supra	PROPN
ftr-356	306	8	note	note	PROPN
ftr-356	306	9	16	16	NUM
ftr-356	306	10	,	,	PUNCT
ftr-356	306	11	at	at	ADP
ftr-356	306	12	133	133	NUM
ftr-356	306	13	.	.	PUNCT
ftr-356	307	1	thus	thus	ADV
ftr-356	307	2	,	,	PUNCT
ftr-356	307	3	for	for	ADP
ftr-356	307	4	example	example	NOUN
ftr-356	307	5	,	,	PUNCT
ftr-356	307	6	indexing	index	VERB
ftr-356	307	7	only	only	ADV
ftr-356	307	8	capital	capital	NOUN
ftr-356	307	9	gains	gain	NOUN
ftr-356	307	10	creates	create	VERB
ftr-356	307	11	distortions	distortion	NOUN
ftr-356	307	12	.	.	PUNCT
ftr-356	308	1	see	see	VERB
ftr-356	308	2	,	,	PUNCT
ftr-356	308	3	e.g.	e.g.	ADV
ftr-356	308	4	,	,	PUNCT
ftr-356	308	5	slemrod	slemrod	NOUN
ftr-356	308	6	&	&	CCONJ
ftr-356	308	7	bakja	bakja	PROPN
ftr-356	308	8	,	,	PUNCT
ftr-356	308	9	supra	supra	PROPN
ftr-356	308	10	note	note	PROPN
ftr-356	308	11	23	23	NUM
ftr-356	308	12	,	,	PUNCT
ftr-356	308	13	at	at	ADP
ftr-356	308	14	328	328	NUM
ftr-356	308	15	.	.	PUNCT
ftr-356	309	1	the	the	DET
ftr-356	309	2	distortions	distortion	NOUN
ftr-356	309	3	in	in	ADP
ftr-356	309	4	partial	partial	ADJ
ftr-356	309	5	adjustment	adjustment	NOUN
ftr-356	309	6	create	create	VERB
ftr-356	309	7	new	new	ADJ
ftr-356	309	8	areas	area	NOUN
ftr-356	309	9	for	for	ADP
ftr-356	309	10	tax	tax	NOUN
ftr-356	309	11	planning	planning	NOUN
ftr-356	309	12	and	and	CCONJ
ftr-356	309	13	tax	tax	NOUN
ftr-356	309	14	arbitrage	arbitrage	NOUN
ftr-356	309	15	.	.	PUNCT
ftr-356	310	1	see	see	VERB
ftr-356	310	2	,	,	PUNCT
ftr-356	310	3	e.g.	e.g.	ADV
ftr-356	310	4	,	,	PUNCT
ftr-356	310	5	charles	charles	PROPN
ftr-356	310	6	e.	e.	PROPN
ftr-356	310	7	mclure	mclure	PROPN
ftr-356	310	8	,	,	PUNCT
ftr-356	310	9	jr	jr	PROPN
ftr-356	310	10	.	.	PROPN
ftr-356	310	11	,	,	PUNCT
ftr-356	310	12	demographic	demographic	ADJ
ftr-356	310	13	shark	shark	NOUN
ftr-356	310	14	in	in	ADP
ftr-356	310	15	the	the	DET
ftr-356	310	16	fiscal	fiscal	ADJ
ftr-356	310	17	water	water	NOUN
ftr-356	310	18	,	,	PUNCT
ftr-356	310	19	in	in	ADP
ftr-356	310	20	tax	tax	NOUN
ftr-356	310	21	policy	policy	NOUN
ftr-356	310	22	in	in	ADP
ftr-356	310	23	the	the	DET
ftr-356	310	24	twentieth	twentieth	ADJ
ftr-356	310	25	-	-	PUNCT
ftr-356	310	26	first	first	ADJ
ftr-356	310	27	century	century	NOUN
ftr-356	310	28	33	33	NUM
ftr-356	310	29	,	,	PUNCT
ftr-356	310	30	43	43	NUM
ftr-356	310	31	(	(	PUNCT
ftr-356	310	32	herbert	herbert	PROPN
ftr-356	310	33	stein	stein	PROPN
ftr-356	310	34	ed	ed	PROPN
ftr-356	310	35	.	.	PROPN
ftr-356	310	36	,	,	PUNCT
ftr-356	310	37	jon	jon	PROPN
ftr-356	310	38	wiley	wiley	PROPN
ftr-356	310	39	&	&	CCONJ
ftr-356	310	40	sons	son	NOUN
ftr-356	310	41	1988	1988	NUM
ftr-356	310	42	)	)	PUNCT
ftr-356	310	43	.	.	PUNCT
ftr-356	311	1	63	63	NUM
ftr-356	311	2	.	.	PUNCT
ftr-356	312	1	see	see	VERB
ftr-356	312	2	part	part	NOUN
ftr-356	312	3	iv	iv	PROPN
ftr-356	312	4	d.	d.	PROPN
ftr-356	312	5	426	426	NUM
ftr-356	312	6	florida	florida	PROPN
ftr-356	312	7	tax	tax	PROPN
ftr-356	312	8	review	review	NOUN
ftr-356	313	1	[	[	X
ftr-356	313	2	vol	vol	NOUN
ftr-356	313	3	.	.	PUNCT
ftr-356	314	1	10:4	10:4	NUM
ftr-356	314	2	from	from	ADP
ftr-356	314	3	the	the	DET
ftr-356	314	4	public	public	ADJ
ftr-356	314	5	agenda	agenda	NOUN
ftr-356	314	6	.	.	PUNCT
ftr-356	315	1	granting	grant	VERB
ftr-356	315	2	significant	significant	ADJ
ftr-356	315	3	weight	weight	NOUN
ftr-356	315	4	to	to	ADP
ftr-356	315	5	political	political	ADJ
ftr-356	315	6	considerations64	considerations64	NOUN
ftr-356	315	7	that	that	PRON
ftr-356	315	8	support	support	VERB
ftr-356	315	9	a	a	DET
ftr-356	315	10	tax	tax	NOUN
ftr-356	315	11	policy	policy	NOUN
ftr-356	315	12	utilizing	utilize	VERB
ftr-356	315	13	adjustment	adjustment	NOUN
ftr-356	315	14	,	,	PUNCT
ftr-356	315	15	as	as	ADP
ftr-356	315	16	a	a	DET
ftr-356	315	17	means	mean	NOUN
ftr-356	315	18	for	for	ADP
ftr-356	315	19	granting	grant	VERB
ftr-356	315	20	tax	tax	NOUN
ftr-356	315	21	benefits	benefit	NOUN
ftr-356	315	22	,	,	PUNCT
ftr-356	315	23	will	will	AUX
ftr-356	315	24	lead	lead	VERB
ftr-356	315	25	to	to	ADP
ftr-356	315	26	the	the	DET
ftr-356	315	27	scope	scope	NOUN
ftr-356	315	28	of	of	ADP
ftr-356	315	29	indexation	indexation	NOUN
ftr-356	315	30	being	be	AUX
ftr-356	315	31	dictated	dictate	VERB
ftr-356	315	32	by	by	ADP
ftr-356	315	33	the	the	DET
ftr-356	315	34	desirable	desirable	ADJ
ftr-356	315	35	scope	scope	NOUN
ftr-356	315	36	of	of	ADP
ftr-356	315	37	the	the	DET
ftr-356	315	38	benefit	benefit	NOUN
ftr-356	315	39	,	,	PUNCT
ftr-356	315	40	and	and	CCONJ
ftr-356	315	41	by	by	ADP
ftr-356	315	42	the	the	DET
ftr-356	315	43	areas	area	NOUN
ftr-356	315	44	of	of	ADP
ftr-356	315	45	economic	economic	ADJ
ftr-356	315	46	activity	activity	NOUN
ftr-356	315	47	that	that	PRON
ftr-356	315	48	the	the	DET
ftr-356	315	49	tax	tax	NOUN
ftr-356	315	50	policy	policy	NOUN
ftr-356	315	51	seeks	seek	VERB
ftr-356	315	52	to	to	PART
ftr-356	315	53	promote	promote	VERB
ftr-356	315	54	.	.	PUNCT
ftr-356	316	1	ipa	ipa	PROPN
ftr-356	316	2	is	be	AUX
ftr-356	316	3	an	an	DET
ftr-356	316	4	adjustment	adjustment	NOUN
ftr-356	316	5	model	model	NOUN
ftr-356	316	6	that	that	PRON
ftr-356	316	7	does	do	AUX
ftr-356	316	8	not	not	PART
ftr-356	316	9	use	use	VERB
ftr-356	316	10	indexation	indexation	NOUN
ftr-356	316	11	at	at	ADV
ftr-356	316	12	all	all	ADV
ftr-356	316	13	,	,	PUNCT
ftr-356	316	14	but	but	CCONJ
ftr-356	316	15	rather	rather	ADV
ftr-356	316	16	uses	use	VERB
ftr-356	316	17	other	other	ADJ
ftr-356	316	18	tools	tool	NOUN
ftr-356	316	19	as	as	ADP
ftr-356	316	20	a	a	DET
ftr-356	316	21	proxy	proxy	NOUN
ftr-356	316	22	for	for	ADP
ftr-356	316	23	indexation	indexation	NOUN
ftr-356	316	24	.	.	PUNCT
ftr-356	317	1	ipa	ipa	PROPN
ftr-356	317	2	is	be	AUX
ftr-356	317	3	also	also	ADV
ftr-356	317	4	characterized	characterize	VERB
ftr-356	317	5	by	by	ADP
ftr-356	317	6	an	an	DET
ftr-356	317	7	element	element	NOUN
ftr-356	317	8	of	of	ADP
ftr-356	317	9	arbitrariness	arbitrariness	NOUN
ftr-356	317	10	,	,	PUNCT
ftr-356	317	11	in	in	ADP
ftr-356	317	12	the	the	DET
ftr-356	317	13	sense	sense	NOUN
ftr-356	317	14	that	that	SCONJ
ftr-356	317	15	its	its	PRON
ftr-356	317	16	partial	partial	ADJ
ftr-356	317	17	nature	nature	NOUN
ftr-356	317	18	infringes	infringe	VERB
ftr-356	317	19	distributive	distributive	ADJ
ftr-356	317	20	justice	justice	NOUN
ftr-356	317	21	and	and	CCONJ
ftr-356	317	22	economic	economic	PROPN
ftr-356	317	23	efficiency.65	efficiency.65	ADP
ftr-356	317	24	the	the	DET
ftr-356	317	25	consequences	consequence	NOUN
ftr-356	317	26	of	of	ADP
ftr-356	317	27	the	the	DET
ftr-356	317	28	arbitrariness	arbitrariness	NOUN
ftr-356	317	29	of	of	ADP
ftr-356	317	30	epa	epa	PROPN
ftr-356	317	31	are	be	AUX
ftr-356	317	32	all	all	DET
ftr-356	317	33	the	the	DET
ftr-356	317	34	more	more	ADV
ftr-356	317	35	applicable	applicable	ADJ
ftr-356	317	36	to	to	ADP
ftr-356	317	37	ipa.66	ipa.66	NOUN
ftr-356	317	38	in	in	ADP
ftr-356	317	39	terms	term	NOUN
ftr-356	317	40	of	of	ADP
ftr-356	317	41	the	the	DET
ftr-356	317	42	desirable	desirable	ADJ
ftr-356	317	43	tax	tax	NOUN
ftr-356	317	44	policy	policy	NOUN
ftr-356	317	45	,	,	PUNCT
ftr-356	317	46	even	even	ADV
ftr-356	317	47	if	if	SCONJ
ftr-356	317	48	there	there	PRON
ftr-356	317	49	are	be	VERB
ftr-356	317	50	considerations	consideration	NOUN
ftr-356	317	51	that	that	PRON
ftr-356	317	52	support	support	VERB
ftr-356	317	53	partial	partial	ADJ
ftr-356	317	54	,	,	PUNCT
ftr-356	317	55	rather	rather	ADV
ftr-356	317	56	than	than	ADP
ftr-356	317	57	comprehensive	comprehensive	ADJ
ftr-356	317	58	adjustment	adjustment	NOUN
ftr-356	317	59	,	,	PUNCT
ftr-356	317	60	epa	epa	PROPN
ftr-356	317	61	is	be	AUX
ftr-356	317	62	preferable	preferable	ADJ
ftr-356	317	63	to	to	AUX
ftr-356	317	64	ipa	ipa	PROPN
ftr-356	317	65	.	.	PUNCT
ftr-356	318	1	like	like	ADP
ftr-356	318	2	any	any	DET
ftr-356	318	3	implicit	implicit	ADJ
ftr-356	318	4	normative	normative	ADJ
ftr-356	318	5	regime	regime	NOUN
ftr-356	318	6	,	,	PUNCT
ftr-356	318	7	an	an	DET
ftr-356	318	8	ipa	ipa	PROPN
ftr-356	318	9	regime	regime	NOUN
ftr-356	318	10	lacks	lack	VERB
ftr-356	318	11	transparency	transparency	NOUN
ftr-356	318	12	,	,	PUNCT
ftr-356	318	13	and	and	CCONJ
ftr-356	318	14	is	be	AUX
ftr-356	318	15	more	more	ADV
ftr-356	318	16	susceptible	susceptible	ADJ
ftr-356	318	17	to	to	ADP
ftr-356	318	18	arbitrariness	arbitrariness	NOUN
ftr-356	318	19	in	in	ADP
ftr-356	318	20	comparison	comparison	NOUN
ftr-356	318	21	to	to	ADP
ftr-356	318	22	an	an	DET
ftr-356	318	23	epa	epa	PROPN
ftr-356	318	24	regime	regime	NOUN
ftr-356	318	25	.	.	PUNCT
ftr-356	319	1	in	in	ADP
ftr-356	319	2	terms	term	NOUN
ftr-356	319	3	of	of	ADP
ftr-356	319	4	achieving	achieve	VERB
ftr-356	319	5	the	the	DET
ftr-356	319	6	goal	goal	NOUN
ftr-356	319	7	of	of	ADP
ftr-356	319	8	neutralizing	neutralize	VERB
ftr-356	319	9	the	the	DET
ftr-356	319	10	inflationary	inflationary	ADJ
ftr-356	319	11	element	element	NOUN
ftr-356	319	12	,	,	PUNCT
ftr-356	319	13	ipa	ipa	PROPN
ftr-356	319	14	is	be	AUX
ftr-356	319	15	inferior	inferior	ADJ
ftr-356	319	16	not	not	PART
ftr-356	319	17	only	only	ADV
ftr-356	319	18	to	to	ADP
ftr-356	319	19	ca	ca	NOUN
ftr-356	319	20	,	,	PUNCT
ftr-356	319	21	but	but	CCONJ
ftr-356	319	22	also	also	ADV
ftr-356	319	23	to	to	PART
ftr-356	319	24	epa.67	epa.67	PROPN
ftr-356	319	25	ipa	ipa	PROPN
ftr-356	319	26	can	can	AUX
ftr-356	319	27	be	be	AUX
ftr-356	319	28	achieved	achieve	VERB
ftr-356	319	29	by	by	ADP
ftr-356	319	30	various	various	ADJ
ftr-356	319	31	,	,	PUNCT
ftr-356	319	32	and	and	CCONJ
ftr-356	319	33	at	at	ADP
ftr-356	319	34	times	time	NOUN
ftr-356	319	35	odd	odd	ADJ
ftr-356	319	36	,	,	PUNCT
ftr-356	319	37	means	mean	VERB
ftr-356	319	38	including	include	VERB
ftr-356	319	39	,	,	PUNCT
ftr-356	319	40	for	for	ADP
ftr-356	319	41	example	example	NOUN
ftr-356	319	42	,	,	PUNCT
ftr-356	319	43	reduced	reduce	VERB
ftr-356	319	44	capital	capital	NOUN
ftr-356	319	45	gain	gain	NOUN
ftr-356	319	46	tax	tax	NOUN
ftr-356	319	47	burdens,68	burdens,68	NUM
ftr-356	319	48	accelerated	accelerate	VERB
ftr-356	319	49	depreciation,69	depreciation,69	VERB
ftr-356	319	50	reduced	reduce	VERB
ftr-356	319	51	tax	tax	NOUN
ftr-356	319	52	on	on	ADP
ftr-356	319	53	dividends,70	dividends,70	NOUN
ftr-356	319	54	adopting	adopt	VERB
ftr-356	319	55	the	the	DET
ftr-356	319	56	lifo	lifo	NOUN
ftr-356	319	57	method	method	NOUN
ftr-356	319	58	for	for	ADP
ftr-356	319	59	inventory,71	inventory,71	ADJ
ftr-356	319	60	and	and	CCONJ
ftr-356	319	61	indexation	indexation	NOUN
ftr-356	319	62	to	to	ADP
ftr-356	319	63	the	the	DET
ftr-356	319	64	exchange	exchange	NOUN
ftr-356	319	65	rate	rate	NOUN
ftr-356	319	66	of	of	ADP
ftr-356	319	67	a	a	DET
ftr-356	319	68	foreign	foreign	ADJ
ftr-356	319	69	currency	currency	NOUN
ftr-356	319	70	that	that	PRON
ftr-356	319	71	is	be	AUX
ftr-356	319	72	of	of	ADP
ftr-356	319	73	particular	particular	ADJ
ftr-356	319	74	importance	importance	NOUN
ftr-356	319	75	for	for	ADP
ftr-356	319	76	the	the	DET
ftr-356	319	77	local	local	ADJ
ftr-356	319	78	market	market	NOUN
ftr-356	319	79	.	.	PUNCT
ftr-356	320	1	ipa	ipa	PROPN
ftr-356	320	2	can	can	AUX
ftr-356	320	3	also	also	ADV
ftr-356	320	4	be	be	AUX
ftr-356	320	5	“	"	PUNCT
ftr-356	320	6	hidden	hide	VERB
ftr-356	320	7	”	"	PUNCT
ftr-356	320	8	in	in	ADP
ftr-356	320	9	the	the	DET
ftr-356	320	10	tax	tax	NOUN
ftr-356	320	11	treatment	treatment	NOUN
ftr-356	320	12	of	of	ADP
ftr-356	320	13	the	the	DET
ftr-356	320	14	interest	interest	NOUN
ftr-356	320	15	expense	expense	NOUN
ftr-356	320	16	,	,	PUNCT
ftr-356	320	17	by	by	ADP
ftr-356	320	18	imposing	impose	VERB
ftr-356	320	19	arbitrary	arbitrary	ADJ
ftr-356	320	20	limitations	limitation	NOUN
ftr-356	320	21	on	on	ADP
ftr-356	320	22	the	the	DET
ftr-356	320	23	deductibility	deductibility	NOUN
ftr-356	320	24	of	of	ADP
ftr-356	320	25	the	the	DET
ftr-356	320	26	expense	expense	NOUN
ftr-356	320	27	,	,	PUNCT
ftr-356	320	28	while	while	SCONJ
ftr-356	320	29	completely	completely	ADV
ftr-356	320	30	ignoring	ignore	VERB
ftr-356	320	31	the	the	DET
ftr-356	320	32	actual	actual	ADJ
ftr-356	320	33	rate	rate	NOUN
ftr-356	320	34	of	of	ADP
ftr-356	320	35	64	64	NUM
ftr-356	320	36	.	.	PUNCT
ftr-356	321	1	see	see	VERB
ftr-356	321	2	part	part	NOUN
ftr-356	321	3	iv	iv	NUM
ftr-356	321	4	f.	f.	PROPN
ftr-356	321	5	65	65	NUM
ftr-356	321	6	.	.	PUNCT
ftr-356	322	1	thuronyi	thuronyi	PROPN
ftr-356	322	2	,	,	PUNCT
ftr-356	322	3	supra	supra	PROPN
ftr-356	322	4	note	note	NOUN
ftr-356	322	5	1	1	NUM
ftr-356	322	6	,	,	PUNCT
ftr-356	322	7	at	at	ADP
ftr-356	322	8	443	443	NUM
ftr-356	322	9	-	-	SYM
ftr-356	322	10	45	45	NUM
ftr-356	322	11	;	;	PUNCT
ftr-356	322	12	shuldiner	shuldiner	NOUN
ftr-356	322	13	,	,	PUNCT
ftr-356	322	14	supra	supra	PROPN
ftr-356	322	15	note	note	NOUN
ftr-356	322	16	1	1	NUM
ftr-356	322	17	,	,	PUNCT
ftr-356	322	18	at	at	ADP
ftr-356	322	19	563	563	NUM
ftr-356	322	20	-	-	SYM
ftr-356	322	21	66	66	NUM
ftr-356	322	22	.	.	PUNCT
ftr-356	323	1	66	66	NUM
ftr-356	323	2	.	.	PUNCT
ftr-356	324	1	on	on	ADP
ftr-356	324	2	the	the	DET
ftr-356	324	3	distortions	distortion	NOUN
ftr-356	324	4	of	of	ADP
ftr-356	324	5	a	a	DET
ftr-356	324	6	lower	low	ADJ
ftr-356	324	7	capital	capital	NOUN
ftr-356	324	8	gains	gain	NOUN
ftr-356	324	9	rate	rate	NOUN
ftr-356	324	10	as	as	ADP
ftr-356	324	11	a	a	DET
ftr-356	324	12	mean	mean	NOUN
ftr-356	324	13	for	for	ADP
ftr-356	324	14	ipa	ipa	PROPN
ftr-356	324	15	,	,	PUNCT
ftr-356	324	16	see	see	VERB
ftr-356	324	17	martin	martin	PROPN
ftr-356	324	18	feldstein	feldstein	PROPN
ftr-356	324	19	&	&	CCONJ
ftr-356	324	20	joel	joel	PROPN
ftr-356	324	21	slemrod	slemrod	PROPN
ftr-356	324	22	,	,	PUNCT
ftr-356	324	23	inflation	inflation	NOUN
ftr-356	324	24	and	and	CCONJ
ftr-356	324	25	the	the	DET
ftr-356	324	26	excess	excess	ADJ
ftr-356	324	27	taxation	taxation	NOUN
ftr-356	324	28	of	of	ADP
ftr-356	324	29	capital	capital	NOUN
ftr-356	324	30	gains	gain	NOUN
ftr-356	324	31	on	on	ADP
ftr-356	324	32	corporate	corporate	ADJ
ftr-356	324	33	stock	stock	NOUN
ftr-356	324	34	,	,	PUNCT
ftr-356	324	35	31	31	NUM
ftr-356	324	36	nat	nat	NOUN
ftr-356	324	37	.	.	PUNCT
ftr-356	325	1	tax	tax	PROPN
ftr-356	325	2	j.	j.	PROPN
ftr-356	325	3	107	107	NUM
ftr-356	325	4	(	(	PUNCT
ftr-356	325	5	1978	1978	NUM
ftr-356	325	6	)	)	PUNCT
ftr-356	325	7	.	.	PUNCT
ftr-356	326	1	67	67	NUM
ftr-356	326	2	.	.	PUNCT
ftr-356	327	1	see	see	VERB
ftr-356	327	2	halperin	halperin	PROPN
ftr-356	327	3	&	&	CCONJ
ftr-356	327	4	steuerle	steuerle	PROPN
ftr-356	327	5	,	,	PUNCT
ftr-356	327	6	supra	supra	PROPN
ftr-356	327	7	note	note	NOUN
ftr-356	327	8	3	3	NUM
ftr-356	327	9	,	,	PUNCT
ftr-356	327	10	at	at	ADP
ftr-356	327	11	348	348	NUM
ftr-356	327	12	.	.	PUNCT
ftr-356	328	1	68	68	NUM
ftr-356	328	2	.	.	PUNCT
ftr-356	329	1	see	see	VERB
ftr-356	329	2	shuldiner	shuldiner	NOUN
ftr-356	329	3	,	,	PUNCT
ftr-356	329	4	supra	supra	PROPN
ftr-356	329	5	note	note	NOUN
ftr-356	329	6	1	1	NUM
ftr-356	329	7	,	,	PUNCT
ftr-356	329	8	at	at	ADP
ftr-356	329	9	563	563	NUM
ftr-356	329	10	-	-	SYM
ftr-356	329	11	64	64	NUM
ftr-356	329	12	;	;	PUNCT
ftr-356	329	13	halperin	halperin	NOUN
ftr-356	329	14	&	&	CCONJ
ftr-356	329	15	steuerle	steuerle	PROPN
ftr-356	329	16	,	,	PUNCT
ftr-356	329	17	supra	supra	PROPN
ftr-356	329	18	note	note	NOUN
ftr-356	329	19	3	3	NUM
ftr-356	329	20	,	,	PUNCT
ftr-356	329	21	at	at	ADP
ftr-356	329	22	353	353	NUM
ftr-356	329	23	-	-	SYM
ftr-356	329	24	55	55	NUM
ftr-356	329	25	;	;	PUNCT
ftr-356	329	26	joint	joint	ADJ
ftr-356	329	27	comm	comm	NOUN
ftr-356	329	28	.	.	PUNCT
ftr-356	330	1	on	on	ADP
ftr-356	330	2	tax’n	tax’n	NUM
ftr-356	330	3	,	,	PUNCT
ftr-356	330	4	general	general	ADJ
ftr-356	330	5	explanation	explanation	NOUN
ftr-356	330	6	of	of	ADP
ftr-356	330	7	the	the	DET
ftr-356	330	8	revenue	revenue	NOUN
ftr-356	330	9	act	act	NOUN
ftr-356	330	10	of	of	ADP
ftr-356	330	11	1978	1978	NUM
ftr-356	330	12	,	,	PUNCT
ftr-356	330	13	at	at	ADP
ftr-356	330	14	252	252	NUM
ftr-356	330	15	(	(	PUNCT
ftr-356	330	16	united	united	PROPN
ftr-356	330	17	states	states	PROPN
ftr-356	330	18	printing	printing	NOUN
ftr-356	330	19	office	office	NOUN
ftr-356	330	20	,	,	PUNCT
ftr-356	330	21	1979	1979	NUM
ftr-356	330	22	)	)	PUNCT
ftr-356	330	23	.	.	PUNCT
ftr-356	331	1	for	for	ADP
ftr-356	331	2	a	a	DET
ftr-356	331	3	discussion	discussion	NOUN
ftr-356	331	4	of	of	ADP
ftr-356	331	5	whether	whether	SCONJ
ftr-356	331	6	reduced	reduce	VERB
ftr-356	331	7	capital	capital	NOUN
ftr-356	331	8	gain	gain	NOUN
ftr-356	331	9	tax	tax	NOUN
ftr-356	331	10	burden	burden	NOUN
ftr-356	331	11	constitutes	constitute	VERB
ftr-356	331	12	partial	partial	ADJ
ftr-356	331	13	adjustment	adjustment	NOUN
ftr-356	331	14	,	,	PUNCT
ftr-356	331	15	see	see	VERB
ftr-356	331	16	musgrave	musgrave	PROPN
ftr-356	331	17	,	,	PUNCT
ftr-356	331	18	supra	supra	PROPN
ftr-356	331	19	note	note	PROPN
ftr-356	331	20	7	7	NUM
ftr-356	331	21	,	,	PUNCT
ftr-356	331	22	at	at	ADP
ftr-356	331	23	379	379	NUM
ftr-356	331	24	;	;	PUNCT
ftr-356	331	25	walter	walter	PROPN
ftr-356	331	26	j.	j.	PROPN
ftr-356	331	27	blum	blum	PROPN
ftr-356	331	28	,	,	PUNCT
ftr-356	331	29	a	a	DET
ftr-356	331	30	handy	handy	ADJ
ftr-356	331	31	summary	summary	NOUN
ftr-356	331	32	of	of	ADP
ftr-356	331	33	the	the	DET
ftr-356	331	34	capital	capital	NOUN
ftr-356	331	35	gains	gain	NOUN
ftr-356	331	36	arguments	argument	NOUN
ftr-356	331	37	,	,	PUNCT
ftr-356	331	38	35	35	NUM
ftr-356	331	39	taxes	taxis	NOUN
ftr-356	331	40	247	247	NUM
ftr-356	331	41	(	(	PUNCT
ftr-356	331	42	1957	1957	NUM
ftr-356	331	43	)	)	PUNCT
ftr-356	331	44	;	;	PUNCT
ftr-356	331	45	noel	noel	PROPN
ftr-356	331	46	b.	b.	PROPN
ftr-356	331	47	cunningham	cunningham	PROPN
ftr-356	331	48	&	&	CCONJ
ftr-356	331	49	deborah	deborah	PROPN
ftr-356	331	50	h.	h.	PROPN
ftr-356	331	51	schenk	schenk	PROPN
ftr-356	331	52	,	,	PUNCT
ftr-356	331	53	the	the	DET
ftr-356	331	54	case	case	NOUN
ftr-356	331	55	for	for	ADP
ftr-356	331	56	a	a	DET
ftr-356	331	57	capital	capital	NOUN
ftr-356	331	58	gains	gain	NOUN
ftr-356	331	59	preference	preference	NOUN
ftr-356	331	60	,	,	PUNCT
ftr-356	331	61	48	48	NUM
ftr-356	331	62	tax	tax	NOUN
ftr-356	331	63	l.	l.	PROPN
ftr-356	331	64	rev	rev	PROPN
ftr-356	331	65	.	.	PROPN
ftr-356	332	1	319	319	NUM
ftr-356	332	2	(	(	PUNCT
ftr-356	332	3	1993	1993	NUM
ftr-356	332	4	)	)	PUNCT
ftr-356	332	5	;	;	PUNCT
ftr-356	332	6	alvin	alvin	PROPN
ftr-356	332	7	c.	c.	PROPN
ftr-356	332	8	warren	warren	PROPN
ftr-356	332	9	,	,	PUNCT
ftr-356	332	10	jr	jr	PROPN
ftr-356	332	11	.	.	PROPN
ftr-356	332	12	,	,	PUNCT
ftr-356	332	13	the	the	DET
ftr-356	332	14	individual	individual	ADJ
ftr-356	332	15	income	income	NOUN
ftr-356	332	16	tax	tax	NOUN
ftr-356	332	17	,	,	PUNCT
ftr-356	332	18	in	in	ADP
ftr-356	332	19	the	the	DET
ftr-356	332	20	promise	promise	NOUN
ftr-356	332	21	of	of	ADP
ftr-356	332	22	tax	tax	NOUN
ftr-356	332	23	reform	reform	NOUN
ftr-356	332	24	37	37	NUM
ftr-356	332	25	,	,	PUNCT
ftr-356	332	26	54	54	NUM
ftr-356	332	27	-	-	SYM
ftr-356	332	28	55	55	NUM
ftr-356	332	29	(	(	PUNCT
ftr-356	332	30	joseph	joseph	PROPN
ftr-356	332	31	a.	a.	PROPN
ftr-356	332	32	peachman	peachman	PROPN
ftr-356	332	33	ed	ed	PROPN
ftr-356	332	34	.	.	PROPN
ftr-356	332	35	,	,	PUNCT
ftr-356	332	36	prentice	prentice	PROPN
ftr-356	332	37	hall	hall	NOUN
ftr-356	332	38	1985	1985	NUM
ftr-356	332	39	)	)	PUNCT
ftr-356	332	40	.	.	PUNCT
ftr-356	333	1	69	69	NUM
ftr-356	333	2	.	.	PUNCT
ftr-356	334	1	see	see	VERB
ftr-356	334	2	halperin	halperin	NOUN
ftr-356	334	3	&	&	CCONJ
ftr-356	334	4	steuerle	steuerle	PROPN
ftr-356	334	5	,	,	PUNCT
ftr-356	334	6	supra	supra	PROPN
ftr-356	334	7	note	note	NOUN
ftr-356	334	8	3	3	NUM
ftr-356	334	9	,	,	PUNCT
ftr-356	334	10	at	at	ADP
ftr-356	334	11	355	355	NUM
ftr-356	334	12	;	;	PUNCT
ftr-356	334	13	david	david	PROPN
ftr-356	334	14	f.	f.	PROPN
ftr-356	334	15	bradford	bradford	PROPN
ftr-356	334	16	,	,	PUNCT
ftr-356	334	17	untangling	untangle	VERB
ftr-356	334	18	the	the	DET
ftr-356	334	19	income	income	NOUN
ftr-356	334	20	tax	tax	NOUN
ftr-356	334	21	52	52	NUM
ftr-356	334	22	-	-	SYM
ftr-356	334	23	53	53	NUM
ftr-356	334	24	(	(	PUNCT
ftr-356	334	25	harvard	harvard	PROPN
ftr-356	334	26	univ	univ	PROPN
ftr-356	334	27	.	.	PUNCT
ftr-356	335	1	press	press	PROPN
ftr-356	335	2	1986	1986	NUM
ftr-356	335	3	)	)	PUNCT
ftr-356	335	4	.	.	PUNCT
ftr-356	336	1	70	70	X
ftr-356	336	2	.	.	PUNCT
ftr-356	336	3	see	see	VERB
ftr-356	336	4	halperin	halperin	NOUN
ftr-356	336	5	&	&	CCONJ
ftr-356	336	6	steuerle	steuerle	PROPN
ftr-356	336	7	,	,	PUNCT
ftr-356	336	8	supra	supra	PROPN
ftr-356	336	9	note	note	NOUN
ftr-356	336	10	3	3	NUM
ftr-356	336	11	,	,	PUNCT
ftr-356	336	12	at	at	ADP
ftr-356	336	13	356	356	NUM
ftr-356	336	14	;	;	PUNCT
ftr-356	336	15	shuldiner	shuldiner	NOUN
ftr-356	336	16	,	,	PUNCT
ftr-356	336	17	supra	supra	PROPN
ftr-356	336	18	note	note	NOUN
ftr-356	336	19	1	1	NUM
ftr-356	336	20	,	,	PUNCT
ftr-356	336	21	at	at	ADP
ftr-356	336	22	569	569	NUM
ftr-356	336	23	-	-	SYM
ftr-356	336	24	74	74	NUM
ftr-356	336	25	.	.	PUNCT
ftr-356	337	1	71	71	NUM
ftr-356	337	2	.	.	X
ftr-356	338	1	see	see	VERB
ftr-356	338	2	shuldiner	shuldiner	NOUN
ftr-356	338	3	,	,	PUNCT
ftr-356	338	4	supra	supra	PROPN
ftr-356	338	5	note	note	NOUN
ftr-356	338	6	1	1	NUM
ftr-356	338	7	,	,	PUNCT
ftr-356	338	8	at	at	ADP
ftr-356	338	9	613	613	NUM
ftr-356	338	10	-	-	SYM
ftr-356	338	11	617	617	NUM
ftr-356	338	12	;	;	PUNCT
ftr-356	338	13	halperin	halperin	NOUN
ftr-356	338	14	&	&	CCONJ
ftr-356	338	15	steuerle	steuerle	PROPN
ftr-356	338	16	,	,	PUNCT
ftr-356	338	17	supra	supra	PROPN
ftr-356	338	18	note	note	NOUN
ftr-356	338	19	3	3	NUM
ftr-356	338	20	,	,	PUNCT
ftr-356	338	21	at	at	ADP
ftr-356	338	22	356	356	NUM
ftr-356	338	23	;	;	PUNCT
ftr-356	338	24	strnad	strnad	PROPN
ftr-356	338	25	,	,	PUNCT
ftr-356	338	26	supra	supra	PROPN
ftr-356	338	27	note	note	PROPN
ftr-356	338	28	15	15	NUM
ftr-356	338	29	,	,	PUNCT
ftr-356	338	30	at	at	ADP
ftr-356	338	31	258	258	NUM
ftr-356	338	32	.	.	PUNCT
ftr-356	339	1	2010	2010	NUM
ftr-356	339	2	]	]	PUNCT
ftr-356	340	1	the	the	DET
ftr-356	340	2	coming	come	VERB
ftr-356	340	3	(	(	PUNCT
ftr-356	340	4	?	?	PUNCT
ftr-356	340	5	)	)	PUNCT
ftr-356	340	6	inflation	inflation	NOUN
ftr-356	340	7	and	and	CCONJ
ftr-356	340	8	the	the	DET
ftr-356	340	9	income	income	NOUN
ftr-356	340	10	tax	tax	NOUN
ftr-356	340	11	427	427	NUM
ftr-356	340	12	inflation.72	inflation.72	NOUN
ftr-356	340	13	the	the	DET
ftr-356	340	14	same	same	ADJ
ftr-356	340	15	is	be	AUX
ftr-356	340	16	applying	apply	VERB
ftr-356	340	17	on	on	ADP
ftr-356	340	18	interest	interest	NOUN
ftr-356	340	19	income	income	NOUN
ftr-356	340	20	,	,	PUNCT
ftr-356	340	21	e.g.	e.g.	ADV
ftr-356	340	22	,	,	PUNCT
ftr-356	340	23	by	by	ADP
ftr-356	340	24	recognizing	recognize	VERB
ftr-356	340	25	only	only	ADV
ftr-356	340	26	part	part	NOUN
ftr-356	340	27	of	of	ADP
ftr-356	340	28	interest	interest	NOUN
ftr-356	340	29	income	income	NOUN
ftr-356	340	30	as	as	ADP
ftr-356	340	31	taxable	taxable	ADJ
ftr-356	340	32	income	income	NOUN
ftr-356	340	33	,	,	PUNCT
ftr-356	340	34	or	or	CCONJ
ftr-356	340	35	by	by	ADP
ftr-356	340	36	applying	apply	VERB
ftr-356	340	37	a	a	DET
ftr-356	340	38	reduced	reduce	VERB
ftr-356	340	39	tax	tax	NOUN
ftr-356	340	40	rate	rate	NOUN
ftr-356	340	41	to	to	ADP
ftr-356	340	42	a	a	DET
ftr-356	340	43	nominal	nominal	ADJ
ftr-356	340	44	interest	interest	NOUN
ftr-356	340	45	income	income	NOUN
ftr-356	340	46	.	.	PUNCT
ftr-356	341	1	the	the	DET
ftr-356	341	2	realization	realization	NOUN
ftr-356	341	3	requirement	requirement	NOUN
ftr-356	341	4	may	may	AUX
ftr-356	341	5	also	also	ADV
ftr-356	341	6	constitute	constitute	VERB
ftr-356	341	7	ipa	ipa	PROPN
ftr-356	341	8	,	,	PUNCT
ftr-356	341	9	inasmuch	inasmuch	ADJ
ftr-356	341	10	as	as	ADP
ftr-356	341	11	the	the	DET
ftr-356	341	12	effective	effective	ADJ
ftr-356	341	13	tax	tax	NOUN
ftr-356	341	14	liability	liability	NOUN
ftr-356	341	15	that	that	PRON
ftr-356	341	16	stems	stem	VERB
ftr-356	341	17	from	from	ADP
ftr-356	341	18	nominal	nominal	ADJ
ftr-356	341	19	measurement	measurement	NOUN
ftr-356	341	20	,	,	PUNCT
ftr-356	341	21	is	be	AUX
ftr-356	341	22	set	set	VERB
ftr-356	341	23	off	off	ADP
ftr-356	341	24	,	,	PUNCT
ftr-356	341	25	partially	partially	ADV
ftr-356	341	26	or	or	CCONJ
ftr-356	341	27	fully	fully	ADV
ftr-356	341	28	,	,	PUNCT
ftr-356	341	29	by	by	ADP
ftr-356	341	30	the	the	DET
ftr-356	341	31	tax	tax	NOUN
ftr-356	341	32	benefit	benefit	NOUN
ftr-356	341	33	inherent	inherent	ADJ
ftr-356	341	34	to	to	PART
ftr-356	341	35	tax	tax	NOUN
ftr-356	341	36	deferrals.73	deferrals.73	NOUN
ftr-356	341	37	it	it	PRON
ftr-356	341	38	should	should	AUX
ftr-356	341	39	be	be	AUX
ftr-356	341	40	emphasized	emphasize	VERB
ftr-356	341	41	that	that	SCONJ
ftr-356	341	42	there	there	PRON
ftr-356	341	43	are	be	VERB
ftr-356	341	44	tax	tax	NOUN
ftr-356	341	45	arrangements	arrangement	NOUN
ftr-356	341	46	that	that	PRON
ftr-356	341	47	inherently	inherently	ADV
ftr-356	341	48	create	create	VERB
ftr-356	341	49	ipa	ipa	PROPN
ftr-356	341	50	,	,	PUNCT
ftr-356	341	51	although	although	SCONJ
ftr-356	341	52	it	it	PRON
ftr-356	341	53	is	be	AUX
ftr-356	341	54	not	not	PART
ftr-356	341	55	their	their	PRON
ftr-356	341	56	original	original	ADJ
ftr-356	341	57	function	function	NOUN
ftr-356	341	58	or	or	CCONJ
ftr-356	341	59	purpose	purpose	NOUN
ftr-356	341	60	,	,	PUNCT
ftr-356	341	61	and	and	CCONJ
ftr-356	341	62	,	,	PUNCT
ftr-356	341	63	therefore	therefore	ADV
ftr-356	341	64	,	,	PUNCT
ftr-356	341	65	they	they	PRON
ftr-356	341	66	do	do	AUX
ftr-356	341	67	not	not	PART
ftr-356	341	68	require	require	VERB
ftr-356	341	69	adjustment	adjustment	NOUN
ftr-356	341	70	for	for	ADP
ftr-356	341	71	inflation	inflation	NOUN
ftr-356	341	72	.	.	PUNCT
ftr-356	342	1	setting	set	VERB
ftr-356	342	2	off	off	ADP
ftr-356	342	3	financial	financial	ADJ
ftr-356	342	4	expenses	expense	NOUN
ftr-356	342	5	against	against	ADP
ftr-356	342	6	financial	financial	ADJ
ftr-356	342	7	income	income	NOUN
ftr-356	342	8	makes	make	VERB
ftr-356	342	9	an	an	DET
ftr-356	342	10	adjustment	adjustment	NOUN
ftr-356	342	11	of	of	ADP
ftr-356	342	12	these	these	DET
ftr-356	342	13	tax	tax	NOUN
ftr-356	342	14	items	item	NOUN
ftr-356	342	15	.	.	PUNCT
ftr-356	343	1	this	this	PRON
ftr-356	343	2	is	be	AUX
ftr-356	343	3	also	also	ADV
ftr-356	343	4	the	the	DET
ftr-356	343	5	case	case	NOUN
ftr-356	343	6	with	with	ADP
ftr-356	343	7	tax	tax	NOUN
ftr-356	343	8	-	-	PUNCT
ftr-356	343	9	exempt	exempt	ADJ
ftr-356	343	10	income	income	NOUN
ftr-356	343	11	,	,	PUNCT
ftr-356	343	12	such	such	ADJ
ftr-356	343	13	as	as	ADP
ftr-356	343	14	capital	capital	NOUN
ftr-356	343	15	gains74	gains74	NOUN
ftr-356	343	16	or	or	CCONJ
ftr-356	343	17	interest	interest	NOUN
ftr-356	343	18	income	income	NOUN
ftr-356	343	19	produced	produce	VERB
ftr-356	343	20	by	by	ADP
ftr-356	343	21	tax	tax	NOUN
ftr-356	343	22	-	-	PUNCT
ftr-356	343	23	exempt	exempt	ADJ
ftr-356	343	24	organizations.75	organizations.75	PROPN
ftr-356	343	25	shortening	shorten	VERB
ftr-356	343	26	the	the	DET
ftr-356	343	27	taxable	taxable	ADJ
ftr-356	343	28	period	period	NOUN
ftr-356	343	29	of	of	ADP
ftr-356	343	30	the	the	DET
ftr-356	343	31	tax	tax	NOUN
ftr-356	343	32	base	base	NOUN
ftr-356	343	33	is	be	AUX
ftr-356	343	34	also	also	ADV
ftr-356	343	35	a	a	DET
ftr-356	343	36	technique	technique	NOUN
ftr-356	343	37	for	for	ADP
ftr-356	343	38	achieving	achieve	VERB
ftr-356	343	39	ipa.76	ipa.76	PROPN
ftr-356	343	40	ii	ii	PROPN
ftr-356	343	41	.	.	PUNCT
ftr-356	343	42	general	general	ADJ
ftr-356	343	43	tax	tax	NOUN
ftr-356	343	44	policy	policy	NOUN
ftr-356	343	45	considerations	consideration	NOUN
ftr-356	343	46	a.	a.	NOUN
ftr-356	343	47	general	general	NOUN
ftr-356	343	48	what	what	PRON
ftr-356	343	49	are	be	AUX
ftr-356	343	50	the	the	DET
ftr-356	343	51	considerations	consideration	NOUN
ftr-356	343	52	in	in	ADP
ftr-356	343	53	choosing	choose	VERB
ftr-356	343	54	among	among	ADP
ftr-356	343	55	na	na	PROPN
ftr-356	343	56	,	,	PUNCT
ftr-356	343	57	epa	epa	PROPN
ftr-356	343	58	,	,	PUNCT
ftr-356	343	59	ipa	ipa	PROPN
ftr-356	343	60	and	and	CCONJ
ftr-356	343	61	ca	ca	NOUN
ftr-356	343	62	?	?	PUNCT
ftr-356	344	1	the	the	DET
ftr-356	344	2	cornerstone	cornerstone	NOUN
ftr-356	344	3	for	for	ADP
ftr-356	344	4	this	this	DET
ftr-356	344	5	analysis	analysis	NOUN
ftr-356	344	6	discussion	discussion	NOUN
ftr-356	344	7	is	be	AUX
ftr-356	344	8	that	that	SCONJ
ftr-356	344	9	ca	can	AUX
ftr-356	344	10	is	be	AUX
ftr-356	344	11	preferable	preferable	ADJ
ftr-356	344	12	to	to	ADP
ftr-356	344	13	epa	epa	PROPN
ftr-356	344	14	or	or	CCONJ
ftr-356	344	15	ipa	ipa	PROPN
ftr-356	344	16	,	,	PUNCT
ftr-356	344	17	or	or	CCONJ
ftr-356	344	18	na	na	PART
ftr-356	344	19	,	,	PUNCT
ftr-356	344	20	inasmuch	inasmuch	ADJ
ftr-356	344	21	as	as	SCONJ
ftr-356	344	22	ca	can	AUX
ftr-356	344	23	completely	completely	ADV
ftr-356	344	24	neutralizes	neutralizes	VERB
ftr-356	344	25	the	the	DET
ftr-356	344	26	inflationary	inflationary	ADJ
ftr-356	344	27	component	component	NOUN
ftr-356	344	28	and	and	CCONJ
ftr-356	344	29	therefore	therefore	ADV
ftr-356	344	30	increases	increase	VERB
ftr-356	344	31	distributive	distributive	ADJ
ftr-356	344	32	justice	justice	NOUN
ftr-356	344	33	and	and	CCONJ
ftr-356	344	34	economic	economic	ADJ
ftr-356	344	35	efficiency.77	efficiency.77	NOUN
ftr-356	344	36	in	in	ADP
ftr-356	344	37	other	other	ADJ
ftr-356	344	38	words	word	NOUN
ftr-356	344	39	,	,	PUNCT
ftr-356	344	40	inflation	inflation	NOUN
ftr-356	344	41	’s	’s	PART
ftr-356	344	42	substantive	substantive	ADJ
ftr-356	344	43	effect	effect	NOUN
ftr-356	344	44	on	on	ADP
ftr-356	344	45	the	the	DET
ftr-356	344	46	central	central	ADJ
ftr-356	344	47	goal	goal	NOUN
ftr-356	344	48	of	of	ADP
ftr-356	344	49	the	the	DET
ftr-356	344	50	tax	tax	NOUN
ftr-356	344	51	system	system	NOUN
ftr-356	344	52	–	–	PUNCT
ftr-356	344	53	just	just	ADV
ftr-356	344	54	and	and	CCONJ
ftr-356	344	55	efficient	efficient	ADJ
ftr-356	344	56	collection	collection	NOUN
ftr-356	344	57	of	of	ADP
ftr-356	344	58	just	just	ADV
ftr-356	344	59	and	and	CCONJ
ftr-356	344	60	efficient	efficient	ADJ
ftr-356	344	61	taxes	taxis	NOUN
ftr-356	344	62	–	–	PUNCT
ftr-356	344	63	lessens	lessen	VERB
ftr-356	344	64	as	as	ADP
ftr-356	344	65	adjustment	adjustment	NOUN
ftr-356	344	66	increases	increase	NOUN
ftr-356	344	67	,	,	PUNCT
ftr-356	344	68	and	and	CCONJ
ftr-356	344	69	adopting	adopt	VERB
ftr-356	344	70	ca	can	AUX
ftr-356	344	71	completely	completely	ADV
ftr-356	344	72	eliminates	eliminate	VERB
ftr-356	344	73	that	that	PRON
ftr-356	344	74	effect.78	effect.78	PROPN
ftr-356	344	75	inflation	inflation	NOUN
ftr-356	344	76	rates	rate	NOUN
ftr-356	344	77	and	and	CCONJ
ftr-356	344	78	tax	tax	NOUN
ftr-356	344	79	rates79	rates79	NOUN
ftr-356	344	80	also	also	ADV
ftr-356	344	81	appear	appear	VERB
ftr-356	344	82	to	to	PART
ftr-356	344	83	exert	exert	VERB
ftr-356	344	84	an	an	DET
ftr-356	344	85	influence	influence	NOUN
ftr-356	344	86	over	over	ADP
ftr-356	344	87	the	the	DET
ftr-356	344	88	choice	choice	NOUN
ftr-356	344	89	of	of	ADP
ftr-356	344	90	adjustment	adjustment	NOUN
ftr-356	344	91	regime	regime	NOUN
ftr-356	344	92	.	.	PUNCT
ftr-356	345	1	the	the	PRON
ftr-356	345	2	higher	high	ADJ
ftr-356	345	3	the	the	DET
ftr-356	345	4	inflation	inflation	NOUN
ftr-356	345	5	rate	rate	NOUN
ftr-356	345	6	,	,	PUNCT
ftr-356	345	7	the	the	PRON
ftr-356	345	8	greater	great	ADJ
ftr-356	345	9	the	the	DET
ftr-356	345	10	tendency	tendency	NOUN
ftr-356	345	11	to	to	PART
ftr-356	345	12	increase	increase	VERB
ftr-356	345	13	the	the	DET
ftr-356	345	14	adjustment	adjustment	NOUN
ftr-356	345	15	component	component	NOUN
ftr-356	345	16	in	in	ADP
ftr-356	345	17	the	the	DET
ftr-356	345	18	tax	tax	NOUN
ftr-356	345	19	regime	regime	NOUN
ftr-356	345	20	.	.	PUNCT
ftr-356	346	1	tax	tax	NOUN
ftr-356	346	2	rates	rate	NOUN
ftr-356	346	3	72	72	NUM
ftr-356	346	4	.	.	PUNCT
ftr-356	347	1	see	see	VERB
ftr-356	347	2	halperin	halperin	NOUN
ftr-356	347	3	&	&	CCONJ
ftr-356	347	4	steuerle	steuerle	PROPN
ftr-356	347	5	,	,	PUNCT
ftr-356	347	6	supra	supra	PROPN
ftr-356	347	7	note	note	NOUN
ftr-356	347	8	3	3	NUM
ftr-356	347	9	,	,	PUNCT
ftr-356	347	10	at	at	ADP
ftr-356	347	11	368	368	NUM
ftr-356	347	12	.	.	PUNCT
ftr-356	348	1	the	the	DET
ftr-356	348	2	partial	partial	ADJ
ftr-356	348	3	method	method	NOUN
ftr-356	348	4	creates	create	VERB
ftr-356	348	5	difficulties	difficulty	NOUN
ftr-356	348	6	for	for	ADP
ftr-356	348	7	financial	financial	ADJ
ftr-356	348	8	institutions	institution	NOUN
ftr-356	348	9	.	.	PUNCT
ftr-356	349	1	see	see	VERB
ftr-356	349	2	halperin	halperin	NOUN
ftr-356	349	3	&	&	CCONJ
ftr-356	349	4	steuerle	steuerle	PROPN
ftr-356	349	5	,	,	PUNCT
ftr-356	349	6	supra	supra	PROPN
ftr-356	349	7	note	note	NOUN
ftr-356	349	8	3	3	NUM
ftr-356	349	9	,	,	PUNCT
ftr-356	349	10	at	at	ADP
ftr-356	349	11	369	369	NUM
ftr-356	349	12	-	-	SYM
ftr-356	349	13	70	70	NUM
ftr-356	349	14	.	.	PUNCT
ftr-356	350	1	73	73	NUM
ftr-356	350	2	.	.	PUNCT
ftr-356	351	1	for	for	ADP
ftr-356	351	2	a	a	DET
ftr-356	351	3	critique	critique	NOUN
ftr-356	351	4	of	of	ADP
ftr-356	351	5	this	this	DET
ftr-356	351	6	model	model	NOUN
ftr-356	351	7	of	of	ADP
ftr-356	351	8	ipa	ipa	PROPN
ftr-356	351	9	,	,	PUNCT
ftr-356	351	10	see	see	VERB
ftr-356	351	11	,	,	PUNCT
ftr-356	351	12	e.g.	e.g.	ADV
ftr-356	351	13	,	,	PUNCT
ftr-356	351	14	strnad	strnad	PROPN
ftr-356	351	15	,	,	PUNCT
ftr-356	351	16	supra	supra	PROPN
ftr-356	351	17	note	note	PROPN
ftr-356	351	18	15	15	NUM
ftr-356	351	19	,	,	PUNCT
ftr-356	351	20	at	at	ADP
ftr-356	351	21	252	252	NUM
ftr-356	351	22	.	.	PUNCT
ftr-356	352	1	74	74	NUM
ftr-356	352	2	.	.	PUNCT
ftr-356	353	1	for	for	ADP
ftr-356	353	2	example	example	NOUN
ftr-356	353	3	,	,	PUNCT
ftr-356	353	4	the	the	DET
ftr-356	353	5	tax	tax	NOUN
ftr-356	353	6	exemption	exemption	NOUN
ftr-356	353	7	of	of	ADP
ftr-356	353	8	capital	capital	NOUN
ftr-356	353	9	gains	gain	NOUN
ftr-356	353	10	due	due	ADP
ftr-356	353	11	to	to	ADP
ftr-356	353	12	the	the	DET
ftr-356	353	13	“	"	PUNCT
ftr-356	353	14	step	step	NOUN
ftr-356	353	15	-	-	PUNCT
ftr-356	353	16	up	up	NOUN
ftr-356	353	17	in	in	ADP
ftr-356	353	18	basis	basis	NOUN
ftr-356	353	19	”	"	PUNCT
ftr-356	353	20	doctrine	doctrine	NOUN
ftr-356	353	21	applying	apply	VERB
ftr-356	353	22	on	on	ADP
ftr-356	353	23	death	death	NOUN
ftr-356	353	24	.	.	PUNCT
ftr-356	354	1	75	75	NUM
ftr-356	354	2	.	.	PUNCT
ftr-356	355	1	see	see	VERB
ftr-356	355	2	halperin	halperin	NOUN
ftr-356	355	3	&	&	CCONJ
ftr-356	355	4	steuerle	steuerle	PROPN
ftr-356	355	5	,	,	PUNCT
ftr-356	355	6	supra	supra	PROPN
ftr-356	355	7	note	note	NOUN
ftr-356	355	8	3	3	NUM
ftr-356	355	9	,	,	PUNCT
ftr-356	355	10	at	at	ADP
ftr-356	355	11	353	353	NUM
ftr-356	355	12	;	;	PUNCT
ftr-356	355	13	see	see	AUX
ftr-356	355	14	also	also	ADV
ftr-356	355	15	note	note	VERB
ftr-356	355	16	11	11	NUM
ftr-356	355	17	.	.	PUNCT
ftr-356	356	1	76	76	NUM
ftr-356	356	2	.	.	PUNCT
ftr-356	357	1	see	see	AUX
ftr-356	357	2	also	also	ADV
ftr-356	357	3	text	text	VERB
ftr-356	357	4	accompanying	accompanying	ADJ
ftr-356	357	5	note	note	NOUN
ftr-356	357	6	25	25	NUM
ftr-356	357	7	et	et	PROPN
ftr-356	357	8	seq	seq	PROPN
ftr-356	357	9	.	.	PUNCT
ftr-356	358	1	77	77	NUM
ftr-356	358	2	.	.	PUNCT
ftr-356	359	1	see	see	VERB
ftr-356	359	2	halperin	halperin	NOUN
ftr-356	359	3	&	&	CCONJ
ftr-356	359	4	steuerle	steuerle	PROPN
ftr-356	359	5	,	,	PUNCT
ftr-356	359	6	supra	supra	PROPN
ftr-356	359	7	note	note	NOUN
ftr-356	359	8	3	3	NUM
ftr-356	359	9	,	,	PUNCT
ftr-356	359	10	at	at	ADP
ftr-356	359	11	372	372	NUM
ftr-356	359	12	.	.	PUNCT
ftr-356	359	13	78	78	NUM
ftr-356	359	14	.	.	PUNCT
ftr-356	360	1	when	when	SCONJ
ftr-356	360	2	inflation	inflation	NOUN
ftr-356	360	3	is	be	AUX
ftr-356	360	4	not	not	PART
ftr-356	360	5	steady	steady	ADJ
ftr-356	360	6	but	but	CCONJ
ftr-356	360	7	exists	exist	VERB
ftr-356	360	8	at	at	ADP
ftr-356	360	9	a	a	DET
ftr-356	360	10	fluctuating	fluctuate	VERB
ftr-356	360	11	rate	rate	NOUN
ftr-356	360	12	,	,	PUNCT
ftr-356	360	13	ca	can	AUX
ftr-356	360	14	is	be	AUX
ftr-356	360	15	particularly	particularly	ADV
ftr-356	360	16	preferable	preferable	ADJ
ftr-356	360	17	in	in	ADP
ftr-356	360	18	terms	term	NOUN
ftr-356	360	19	of	of	ADP
ftr-356	360	20	the	the	DET
ftr-356	360	21	neutrality	neutrality	NOUN
ftr-356	360	22	of	of	ADP
ftr-356	360	23	the	the	DET
ftr-356	360	24	tax	tax	NOUN
ftr-356	360	25	system	system	NOUN
ftr-356	360	26	.	.	PUNCT
ftr-356	361	1	see	see	VERB
ftr-356	361	2	mark	mark	PROPN
ftr-356	361	3	perlis	perlis	PROPN
ftr-356	361	4	,	,	PUNCT
ftr-356	361	5	comments	comment	NOUN
ftr-356	361	6	,	,	PUNCT
ftr-356	361	7	in	in	ADP
ftr-356	361	8	uneasy	uneasy	ADJ
ftr-356	361	9	compromise	compromise	NOUN
ftr-356	361	10	:	:	PUNCT
ftr-356	361	11	problems	problem	NOUN
ftr-356	361	12	of	of	ADP
ftr-356	361	13	a	a	DET
ftr-356	361	14	hybrid	hybrid	ADJ
ftr-356	361	15	income	income	NOUN
ftr-356	361	16	-	-	PUNCT
ftr-356	361	17	consumption	consumption	NOUN
ftr-356	361	18	tax	tax	NOUN
ftr-356	361	19	373	373	NUM
ftr-356	361	20	(	(	PUNCT
ftr-356	361	21	aaron	aaron	PROPN
ftr-356	361	22	et	et	PROPN
ftr-356	361	23	al	al	PROPN
ftr-356	361	24	.	.	PUNCT
ftr-356	361	25	eds	eds	PROPN
ftr-356	361	26	.	.	PROPN
ftr-356	361	27	,	,	PUNCT
ftr-356	361	28	brookings	brookings	PROPN
ftr-356	361	29	inst	inst	PROPN
ftr-356	361	30	.	.	PUNCT
ftr-356	362	1	press	press	NOUN
ftr-356	362	2	1988	1988	NUM
ftr-356	362	3	)	)	PUNCT
ftr-356	362	4	.	.	PUNCT
ftr-356	363	1	79	79	NUM
ftr-356	363	2	.	.	PUNCT
ftr-356	364	1	see	see	VERB
ftr-356	364	2	,	,	PUNCT
ftr-356	364	3	e.g.	e.g.	ADV
ftr-356	364	4	,	,	PUNCT
ftr-356	364	5	halperin	halperin	PROPN
ftr-356	364	6	&	&	CCONJ
ftr-356	364	7	steuerle	steuerle	PROPN
ftr-356	364	8	,	,	PUNCT
ftr-356	364	9	supra	supra	PROPN
ftr-356	364	10	note	note	NOUN
ftr-356	364	11	3	3	NUM
ftr-356	364	12	,	,	PUNCT
ftr-356	364	13	at	at	ADP
ftr-356	364	14	349	349	NUM
ftr-356	364	15	.	.	PUNCT
ftr-356	365	1	428	428	NUM
ftr-356	365	2	florida	florida	PROPN
ftr-356	365	3	tax	tax	PROPN
ftr-356	365	4	review	review	NOUN
ftr-356	366	1	[	[	X
ftr-356	366	2	vol	vol	NOUN
ftr-356	366	3	.	.	PUNCT
ftr-356	367	1	10:4	10:4	NUM
ftr-356	367	2	operate	operate	VERB
ftr-356	367	3	in	in	ADP
ftr-356	367	4	a	a	DET
ftr-356	367	5	similar	similar	ADJ
ftr-356	367	6	manner	manner	NOUN
ftr-356	367	7	.	.	PUNCT
ftr-356	368	1	the	the	PRON
ftr-356	368	2	higher	high	ADJ
ftr-356	368	3	the	the	DET
ftr-356	368	4	tax	tax	NOUN
ftr-356	368	5	rates	rate	NOUN
ftr-356	368	6	,	,	PUNCT
ftr-356	368	7	the	the	PRON
ftr-356	368	8	greater	great	ADJ
ftr-356	368	9	the	the	DET
ftr-356	368	10	tendency	tendency	NOUN
ftr-356	368	11	to	to	PART
ftr-356	368	12	increase	increase	VERB
ftr-356	368	13	the	the	DET
ftr-356	368	14	scope	scope	NOUN
ftr-356	368	15	of	of	ADP
ftr-356	368	16	adjustment	adjustment	NOUN
ftr-356	368	17	(	(	PUNCT
ftr-356	368	18	although	although	SCONJ
ftr-356	368	19	this	this	DET
ftr-356	368	20	variable	variable	NOUN
ftr-356	368	21	exerts	exert	VERB
ftr-356	368	22	less	less	ADJ
ftr-356	368	23	influence	influence	NOUN
ftr-356	368	24	than	than	ADP
ftr-356	368	25	the	the	DET
ftr-356	368	26	inflation	inflation	NOUN
ftr-356	368	27	rate	rate	NOUN
ftr-356	368	28	variable	variable	NOUN
ftr-356	368	29	)	)	PUNCT
ftr-356	368	30	.	.	PUNCT
ftr-356	369	1	nevertheless	nevertheless	ADV
ftr-356	369	2	,	,	PUNCT
ftr-356	369	3	i	i	PRON
ftr-356	369	4	argue	argue	VERB
ftr-356	369	5	that	that	SCONJ
ftr-356	369	6	the	the	DET
ftr-356	369	7	effect	effect	NOUN
ftr-356	369	8	of	of	ADP
ftr-356	369	9	these	these	DET
ftr-356	369	10	two	two	NUM
ftr-356	369	11	variables	variable	NOUN
ftr-356	369	12	must	must	AUX
ftr-356	369	13	be	be	AUX
ftr-356	369	14	considered	consider	VERB
ftr-356	369	15	in	in	ADP
ftr-356	369	16	the	the	DET
ftr-356	369	17	broader	broad	ADJ
ftr-356	369	18	context	context	NOUN
ftr-356	369	19	of	of	ADP
ftr-356	369	20	the	the	DET
ftr-356	369	21	various	various	ADJ
ftr-356	369	22	tax	tax	NOUN
ftr-356	369	23	policy	policy	NOUN
ftr-356	369	24	considerations	consideration	NOUN
ftr-356	369	25	,	,	PUNCT
ftr-356	369	26	analyzed	analyze	VERB
ftr-356	369	27	below	below	ADV
ftr-356	369	28	.	.	PUNCT
ftr-356	370	1	under	under	ADP
ftr-356	370	2	an	an	DET
ftr-356	370	3	extreme	extreme	ADJ
ftr-356	370	4	level	level	NOUN
ftr-356	370	5	of	of	ADP
ftr-356	370	6	inflation	inflation	NOUN
ftr-356	370	7	,	,	PUNCT
ftr-356	370	8	the	the	DET
ftr-356	370	9	inflation	inflation	NOUN
ftr-356	370	10	rate	rate	NOUN
ftr-356	370	11	will	will	AUX
ftr-356	370	12	have	have	VERB
ftr-356	370	13	greater	great	ADJ
ftr-356	370	14	,	,	PUNCT
ftr-356	370	15	if	if	SCONJ
ftr-356	370	16	not	not	PART
ftr-356	370	17	decisive	decisive	ADJ
ftr-356	370	18	,	,	PUNCT
ftr-356	370	19	influence	influence	NOUN
ftr-356	370	20	.	.	PUNCT
ftr-356	371	1	in	in	ADP
ftr-356	371	2	an	an	DET
ftr-356	371	3	environment	environment	NOUN
ftr-356	371	4	of	of	ADP
ftr-356	371	5	triple	triple	ADJ
ftr-356	371	6	-	-	PUNCT
ftr-356	371	7	digit	digit	NOUN
ftr-356	371	8	inflation	inflation	NOUN
ftr-356	371	9	,	,	PUNCT
ftr-356	371	10	for	for	ADP
ftr-356	371	11	example	example	NOUN
ftr-356	371	12	,	,	PUNCT
ftr-356	371	13	we	we	PRON
ftr-356	371	14	may	may	AUX
ftr-356	371	15	expect	expect	VERB
ftr-356	371	16	the	the	DET
ftr-356	371	17	tax	tax	NOUN
ftr-356	371	18	system	system	NOUN
ftr-356	371	19	to	to	PART
ftr-356	371	20	introduce	introduce	VERB
ftr-356	371	21	a	a	DET
ftr-356	371	22	ca	ca	NOUN
ftr-356	371	23	regime	regime	NOUN
ftr-356	371	24	.	.	PUNCT
ftr-356	372	1	in	in	ADP
ftr-356	372	2	contrast	contrast	NOUN
ftr-356	372	3	,	,	PUNCT
ftr-356	372	4	at	at	ADP
ftr-356	372	5	a	a	DET
ftr-356	372	6	very	very	ADV
ftr-356	372	7	low	low	ADJ
ftr-356	372	8	inflation	inflation	NOUN
ftr-356	372	9	rate	rate	NOUN
ftr-356	372	10	we	we	PRON
ftr-356	372	11	may	may	AUX
ftr-356	372	12	reasonably	reasonably	ADV
ftr-356	372	13	expect	expect	VERB
ftr-356	372	14	the	the	DET
ftr-356	372	15	tax	tax	NOUN
ftr-356	372	16	system	system	NOUN
ftr-356	372	17	to	to	PART
ftr-356	372	18	opt	opt	VERB
ftr-356	372	19	for	for	ADP
ftr-356	372	20	non	non	ADJ
ftr-356	372	21	-	-	NOUN
ftr-356	372	22	adjustment	adjustment	NOUN
ftr-356	372	23	or	or	CCONJ
ftr-356	372	24	“	"	PUNCT
ftr-356	372	25	soft	soft	ADJ
ftr-356	372	26	”	"	PUNCT
ftr-356	372	27	partial	partial	ADJ
ftr-356	372	28	adjustment	adjustment	NOUN
ftr-356	372	29	.	.	PUNCT
ftr-356	373	1	however	however	ADV
ftr-356	373	2	,	,	PUNCT
ftr-356	373	3	we	we	PRON
ftr-356	373	4	should	should	AUX
ftr-356	373	5	bear	bear	VERB
ftr-356	373	6	in	in	ADP
ftr-356	373	7	mind	mind	NOUN
ftr-356	373	8	that	that	SCONJ
ftr-356	373	9	the	the	DET
ftr-356	373	10	discussion	discussion	NOUN
ftr-356	373	11	of	of	ADP
ftr-356	373	12	the	the	DET
ftr-356	373	13	appropriate	appropriate	ADJ
ftr-356	373	14	adjustment	adjustment	NOUN
ftr-356	373	15	regime	regime	NOUN
ftr-356	373	16	does	do	AUX
ftr-356	373	17	not	not	PART
ftr-356	373	18	,	,	PUNCT
ftr-356	373	19	in	in	ADP
ftr-356	373	20	general	general	ADJ
ftr-356	373	21	,	,	PUNCT
ftr-356	373	22	address	address	VERB
ftr-356	373	23	inflation	inflation	NOUN
ftr-356	373	24	rates	rate	NOUN
ftr-356	373	25	at	at	ADP
ftr-356	373	26	the	the	DET
ftr-356	373	27	extreme	extreme	ADJ
ftr-356	373	28	ends	end	NOUN
ftr-356	373	29	of	of	ADP
ftr-356	373	30	the	the	DET
ftr-356	373	31	spectrum	spectrum	NOUN
ftr-356	373	32	,	,	PUNCT
ftr-356	373	33	but	but	CCONJ
ftr-356	373	34	rather	rather	ADV
ftr-356	373	35	“	"	PUNCT
ftr-356	373	36	moderate	moderate	ADJ
ftr-356	373	37	”	"	PUNCT
ftr-356	373	38	inflation	inflation	NOUN
ftr-356	373	39	rates	rate	NOUN
ftr-356	373	40	.	.	PUNCT
ftr-356	374	1	the	the	DET
ftr-356	374	2	variables	variable	NOUN
ftr-356	374	3	of	of	ADP
ftr-356	374	4	inflation	inflation	NOUN
ftr-356	374	5	rate	rate	NOUN
ftr-356	374	6	and	and	CCONJ
ftr-356	374	7	tax	tax	NOUN
ftr-356	374	8	rate	rate	NOUN
ftr-356	374	9	are	be	AUX
ftr-356	374	10	also	also	ADV
ftr-356	374	11	built	build	VERB
ftr-356	374	12	into	into	ADP
ftr-356	374	13	the	the	DET
ftr-356	374	14	various	various	ADJ
ftr-356	374	15	tax	tax	NOUN
ftr-356	374	16	policy	policy	NOUN
ftr-356	374	17	considerations	consideration	NOUN
ftr-356	374	18	that	that	PRON
ftr-356	374	19	will	will	AUX
ftr-356	374	20	be	be	AUX
ftr-356	374	21	addressed	address	VERB
ftr-356	374	22	below	below	ADV
ftr-356	374	23	.	.	PUNCT
ftr-356	375	1	b.	b.	PROPN
ftr-356	375	2	cost	cost	NOUN
ftr-356	375	3	-	-	PUNCT
ftr-356	375	4	benefit	benefit	NOUN
ftr-356	375	5	analysis	analysis	NOUN
ftr-356	375	6	the	the	DET
ftr-356	375	7	cost	cost	NOUN
ftr-356	375	8	-	-	PUNCT
ftr-356	375	9	benefit	benefit	NOUN
ftr-356	375	10	analysis	analysis	NOUN
ftr-356	375	11	examines	examine	VERB
ftr-356	375	12	the	the	DET
ftr-356	375	13	cost	cost	NOUN
ftr-356	375	14	of	of	ADP
ftr-356	375	15	adopting	adopt	VERB
ftr-356	375	16	an	an	DET
ftr-356	375	17	adjustment	adjustment	NOUN
ftr-356	375	18	regime	regime	NOUN
ftr-356	375	19	,	,	PUNCT
ftr-356	375	20	of	of	ADP
ftr-356	375	21	one	one	NUM
ftr-356	375	22	model	model	NOUN
ftr-356	375	23	or	or	CCONJ
ftr-356	375	24	another	another	PRON
ftr-356	375	25	,	,	PUNCT
ftr-356	375	26	compared	compare	VERB
ftr-356	375	27	to	to	ADP
ftr-356	375	28	the	the	DET
ftr-356	375	29	benefit	benefit	NOUN
ftr-356	375	30	it	it	PRON
ftr-356	375	31	provides	provide	VERB
ftr-356	375	32	.	.	PUNCT
ftr-356	376	1	among	among	ADP
ftr-356	376	2	the	the	DET
ftr-356	376	3	social	social	ADJ
ftr-356	376	4	benefits	benefit	NOUN
ftr-356	376	5	sought	seek	VERB
ftr-356	376	6	are	be	AUX
ftr-356	376	7	distributive	distributive	ADJ
ftr-356	376	8	justice	justice	NOUN
ftr-356	376	9	and	and	CCONJ
ftr-356	376	10	economic	economic	ADJ
ftr-356	376	11	efficiency	efficiency	NOUN
ftr-356	376	12	of	of	ADP
ftr-356	376	13	the	the	DET
ftr-356	376	14	tax	tax	NOUN
ftr-356	376	15	regime	regime	NOUN
ftr-356	376	16	.	.	PUNCT
ftr-356	377	1	the	the	DET
ftr-356	377	2	more	more	ADV
ftr-356	377	3	comprehensive	comprehensive	ADJ
ftr-356	377	4	the	the	DET
ftr-356	377	5	adjustment	adjustment	NOUN
ftr-356	377	6	regime	regime	NOUN
ftr-356	377	7	,	,	PUNCT
ftr-356	377	8	the	the	DET
ftr-356	377	9	more	more	ADV
ftr-356	377	10	successful	successful	ADJ
ftr-356	377	11	it	it	PRON
ftr-356	377	12	will	will	AUX
ftr-356	377	13	be	be	AUX
ftr-356	377	14	at	at	ADP
ftr-356	377	15	attaining	attain	VERB
ftr-356	377	16	these	these	DET
ftr-356	377	17	goals	goal	NOUN
ftr-356	377	18	.	.	PUNCT
ftr-356	378	1	the	the	DET
ftr-356	378	2	same	same	ADJ
ftr-356	378	3	is	be	AUX
ftr-356	378	4	true	true	ADJ
ftr-356	378	5	for	for	ADP
ftr-356	378	6	the	the	DET
ftr-356	378	7	choice	choice	NOUN
ftr-356	378	8	between	between	ADP
ftr-356	378	9	ipa	ipa	PROPN
ftr-356	378	10	and	and	CCONJ
ftr-356	378	11	epa	epa	PROPN
ftr-356	378	12	.	.	PROPN
ftr-356	379	1	generally	generally	ADV
ftr-356	379	2	speaking	speak	VERB
ftr-356	379	3	,	,	PUNCT
ftr-356	379	4	the	the	DET
ftr-356	379	5	more	more	ADV
ftr-356	379	6	explicit	explicit	ADJ
ftr-356	379	7	the	the	DET
ftr-356	379	8	adjustment	adjustment	NOUN
ftr-356	379	9	,	,	PUNCT
ftr-356	379	10	the	the	PRON
ftr-356	379	11	more	more	ADV
ftr-356	379	12	just	just	ADV
ftr-356	379	13	and	and	CCONJ
ftr-356	379	14	efficient	efficient	ADJ
ftr-356	379	15	it	it	PRON
ftr-356	379	16	will	will	AUX
ftr-356	379	17	be.80	be.80	VERB
ftr-356	379	18	opposite	opposite	ADP
ftr-356	379	19	the	the	DET
ftr-356	379	20	benefits	benefit	NOUN
ftr-356	379	21	stand	stand	VERB
ftr-356	379	22	the	the	DET
ftr-356	379	23	compliance	compliance	NOUN
ftr-356	379	24	costs,81	costs,81	NOUN
ftr-356	379	25	which	which	PRON
ftr-356	379	26	can	can	AUX
ftr-356	379	27	be	be	AUX
ftr-356	379	28	divided	divide	VERB
ftr-356	379	29	into	into	ADP
ftr-356	379	30	two	two	NUM
ftr-356	379	31	groups	group	NOUN
ftr-356	379	32	:	:	PUNCT
ftr-356	379	33	first	first	ADV
ftr-356	379	34	,	,	PUNCT
ftr-356	379	35	the	the	DET
ftr-356	379	36	initial	initial	ADJ
ftr-356	379	37	costs	cost	NOUN
ftr-356	379	38	of	of	ADP
ftr-356	379	39	introducing	introduce	VERB
ftr-356	379	40	the	the	DET
ftr-356	379	41	comprehensive	comprehensive	ADJ
ftr-356	379	42	or	or	CCONJ
ftr-356	379	43	partial	partial	ADJ
ftr-356	379	44	adjustment	adjustment	NOUN
ftr-356	379	45	to	to	ADP
ftr-356	379	46	the	the	DET
ftr-356	379	47	tax	tax	NOUN
ftr-356	379	48	administration	administration	NOUN
ftr-356	379	49	and	and	CCONJ
ftr-356	379	50	the	the	DET
ftr-356	379	51	taxpayers	taxpayer	NOUN
ftr-356	379	52	.	.	PUNCT
ftr-356	380	1	these	these	DET
ftr-356	380	2	costs	cost	NOUN
ftr-356	380	3	are	be	AUX
ftr-356	380	4	fixed	fix	VERB
ftr-356	380	5	.	.	PUNCT
ftr-356	381	1	the	the	DET
ftr-356	381	2	second	second	ADJ
ftr-356	381	3	group	group	NOUN
ftr-356	381	4	comprises	comprise	VERB
ftr-356	381	5	the	the	DET
ftr-356	381	6	variable	variable	ADJ
ftr-356	381	7	80	80	NUM
ftr-356	381	8	.	.	PUNCT
ftr-356	382	1	see	see	VERB
ftr-356	382	2	the	the	DET
ftr-356	382	3	discussion	discussion	NOUN
ftr-356	382	4	regarding	regard	VERB
ftr-356	382	5	the	the	DET
ftr-356	382	6	weaknesses	weakness	NOUN
ftr-356	382	7	of	of	ADP
ftr-356	382	8	an	an	DET
ftr-356	382	9	implicit	implicit	ADJ
ftr-356	382	10	adjustment	adjustment	NOUN
ftr-356	382	11	regime	regime	NOUN
ftr-356	382	12	which	which	PRON
ftr-356	382	13	are	be	AUX
ftr-356	382	14	reflected	reflect	VERB
ftr-356	382	15	in	in	ADP
ftr-356	382	16	the	the	DET
ftr-356	382	17	capital	capital	NOUN
ftr-356	382	18	gain	gain	VERB
ftr-356	382	19	tax	tax	NOUN
ftr-356	382	20	regime	regime	NOUN
ftr-356	382	21	through	through	ADP
ftr-356	382	22	reduced	reduce	VERB
ftr-356	382	23	capital	capital	NOUN
ftr-356	382	24	gain	gain	VERB
ftr-356	382	25	tax	tax	NOUN
ftr-356	382	26	rates	rate	NOUN
ftr-356	382	27	.	.	PUNCT
ftr-356	383	1	shuldiner	shuldiner	NOUN
ftr-356	383	2	,	,	PUNCT
ftr-356	383	3	supra	supra	PROPN
ftr-356	383	4	note	note	NOUN
ftr-356	383	5	1	1	NUM
ftr-356	383	6	,	,	PUNCT
ftr-356	383	7	at	at	ADP
ftr-356	383	8	563	563	NUM
ftr-356	383	9	-	-	SYM
ftr-356	383	10	64	64	NUM
ftr-356	383	11	.	.	PUNCT
ftr-356	383	12	81	81	NUM
ftr-356	383	13	.	.	PUNCT
ftr-356	384	1	see	see	VERB
ftr-356	384	2	,	,	PUNCT
ftr-356	384	3	e.g.	e.g.	ADV
ftr-356	384	4	,	,	PUNCT
ftr-356	384	5	indexing	index	VERB
ftr-356	384	6	the	the	DET
ftr-356	384	7	individual	individual	ADJ
ftr-356	384	8	income	income	NOUN
ftr-356	384	9	tax	tax	NOUN
ftr-356	384	10	for	for	ADP
ftr-356	384	11	inflation	inflation	NOUN
ftr-356	384	12	,	,	PUNCT
ftr-356	384	13	supra	supra	PROPN
ftr-356	384	14	note	note	NOUN
ftr-356	384	15	9	9	NUM
ftr-356	384	16	,	,	PUNCT
ftr-356	384	17	at	at	ADP
ftr-356	384	18	43	43	NUM
ftr-356	384	19	.	.	PUNCT
ftr-356	385	1	this	this	DET
ftr-356	385	2	analysis	analysis	NOUN
ftr-356	385	3	considers	consider	VERB
ftr-356	385	4	the	the	DET
ftr-356	385	5	difficulties	difficulty	NOUN
ftr-356	385	6	in	in	ADP
ftr-356	385	7	adjusting	adjust	VERB
ftr-356	385	8	fixed	fix	VERB
ftr-356	385	9	amounts	amount	NOUN
ftr-356	385	10	(	(	PUNCT
ftr-356	385	11	the	the	DET
ftr-356	385	12	second	second	ADJ
ftr-356	385	13	level	level	NOUN
ftr-356	385	14	)	)	PUNCT
ftr-356	385	15	.	.	PUNCT
ftr-356	386	1	of	of	ADP
ftr-356	386	2	course	course	ADV
ftr-356	386	3	,	,	PUNCT
ftr-356	386	4	indexing	index	VERB
ftr-356	386	5	the	the	DET
ftr-356	386	6	tax	tax	NOUN
ftr-356	386	7	basis	basis	NOUN
ftr-356	386	8	creates	create	VERB
ftr-356	386	9	more	more	ADJ
ftr-356	386	10	complexity	complexity	NOUN
ftr-356	386	11	and	and	CCONJ
ftr-356	386	12	compliance	compliance	NOUN
ftr-356	386	13	costs	cost	NOUN
ftr-356	386	14	.	.	PUNCT
ftr-356	387	1	see	see	VERB
ftr-356	387	2	also	also	ADV
ftr-356	387	3	the	the	DET
ftr-356	387	4	adjustment	adjustment	NOUN
ftr-356	387	5	of	of	ADP
ftr-356	387	6	personal	personal	ADJ
ftr-356	387	7	income	income	NOUN
ftr-356	387	8	tax	tax	NOUN
ftr-356	387	9	systems	system	NOUN
ftr-356	387	10	for	for	ADP
ftr-356	387	11	inflation	inflation	NOUN
ftr-356	387	12	,	,	PUNCT
ftr-356	387	13	supra	supra	PROPN
ftr-356	387	14	note	note	NOUN
ftr-356	387	15	9	9	NUM
ftr-356	387	16	,	,	PUNCT
ftr-356	387	17	at	at	ADP
ftr-356	387	18	12	12	NUM
ftr-356	387	19	(	(	PUNCT
ftr-356	387	20	recommending	recommend	VERB
ftr-356	387	21	retaining	retain	VERB
ftr-356	387	22	the	the	DET
ftr-356	387	23	nominal	nominal	ADJ
ftr-356	387	24	adjustment	adjustment	NOUN
ftr-356	387	25	regime	regime	NOUN
ftr-356	387	26	in	in	ADP
ftr-356	387	27	the	the	DET
ftr-356	387	28	case	case	NOUN
ftr-356	387	29	of	of	ADP
ftr-356	387	30	,	,	PUNCT
ftr-356	387	31	for	for	ADP
ftr-356	387	32	example	example	NOUN
ftr-356	387	33	,	,	PUNCT
ftr-356	387	34	a	a	DET
ftr-356	387	35	low	low	ADJ
ftr-356	387	36	inflation	inflation	NOUN
ftr-356	387	37	rate	rate	NOUN
ftr-356	387	38	or	or	CCONJ
ftr-356	387	39	when	when	SCONJ
ftr-356	387	40	revenue	revenue	NOUN
ftr-356	387	41	from	from	ADP
ftr-356	387	42	income	income	NOUN
ftr-356	387	43	tax	tax	NOUN
ftr-356	387	44	represents	represent	VERB
ftr-356	387	45	a	a	DET
ftr-356	387	46	small	small	ADJ
ftr-356	387	47	part	part	NOUN
ftr-356	387	48	of	of	ADP
ftr-356	387	49	the	the	DET
ftr-356	387	50	budget	budget	NOUN
ftr-356	387	51	.	.	PUNCT
ftr-356	388	1	the	the	DET
ftr-356	388	2	reason	reason	NOUN
ftr-356	388	3	for	for	ADP
ftr-356	388	4	this	this	PRON
ftr-356	388	5	is	be	AUX
ftr-356	388	6	cost	cost	NOUN
ftr-356	388	7	-	-	PUNCT
ftr-356	388	8	benefit	benefit	NOUN
ftr-356	388	9	considerations	consideration	NOUN
ftr-356	388	10	)	)	PUNCT
ftr-356	388	11	.	.	PUNCT
ftr-356	389	1	the	the	DET
ftr-356	389	2	compliance	compliance	NOUN
ftr-356	389	3	costs	cost	NOUN
ftr-356	389	4	also	also	ADV
ftr-356	389	5	include	include	VERB
ftr-356	389	6	the	the	DET
ftr-356	389	7	difficulty	difficulty	NOUN
ftr-356	389	8	in	in	ADP
ftr-356	389	9	enforcement	enforcement	NOUN
ftr-356	389	10	that	that	PRON
ftr-356	389	11	derives	derive	VERB
ftr-356	389	12	from	from	ADP
ftr-356	389	13	non	non	ADJ
ftr-356	389	14	-	-	NOUN
ftr-356	389	15	adjustment	adjustment	NOUN
ftr-356	389	16	of	of	ADP
ftr-356	389	17	criminal	criminal	ADJ
ftr-356	389	18	penalties	penalty	NOUN
ftr-356	389	19	in	in	ADP
ftr-356	389	20	the	the	DET
ftr-356	389	21	tax	tax	NOUN
ftr-356	389	22	law	law	NOUN
ftr-356	389	23	.	.	PUNCT
ftr-356	390	1	for	for	ADP
ftr-356	390	2	this	this	DET
ftr-356	390	3	issue	issue	NOUN
ftr-356	390	4	see	see	VERB
ftr-356	390	5	report	report	NOUN
ftr-356	390	6	to	to	ADP
ftr-356	390	7	the	the	DET
ftr-356	390	8	comm	comm	NOUN
ftr-356	390	9	.	.	PUNCT
ftr-356	391	1	on	on	ADP
ftr-356	391	2	finance	finance	NOUN
ftr-356	391	3	,	,	PUNCT
ftr-356	391	4	tax	tax	NOUN
ftr-356	391	5	compliance	compliance	NOUN
ftr-356	391	6	:	:	PUNCT
ftr-356	391	7	inflation	inflation	NOUN
ftr-356	391	8	has	have	AUX
ftr-356	391	9	significantly	significantly	ADV
ftr-356	391	10	decreased	decrease	VERB
ftr-356	391	11	the	the	DET
ftr-356	391	12	real	real	ADJ
ftr-356	391	13	value	value	NOUN
ftr-356	391	14	of	of	ADP
ftr-356	391	15	some	some	DET
ftr-356	391	16	penalties	penalty	NOUN
ftr-356	391	17	(	(	PUNCT
ftr-356	391	18	united	united	PROPN
ftr-356	391	19	states	states	PROPN
ftr-356	391	20	accountability	accountability	NOUN
ftr-356	391	21	office	office	NOUN
ftr-356	391	22	2007	2007	NUM
ftr-356	391	23	)	)	PUNCT
ftr-356	391	24	.	.	PUNCT
ftr-356	392	1	2010	2010	NUM
ftr-356	392	2	]	]	PUNCT
ftr-356	393	1	the	the	DET
ftr-356	393	2	coming	come	VERB
ftr-356	393	3	(	(	PUNCT
ftr-356	393	4	?	?	PUNCT
ftr-356	393	5	)	)	PUNCT
ftr-356	393	6	inflation	inflation	NOUN
ftr-356	393	7	and	and	CCONJ
ftr-356	393	8	the	the	DET
ftr-356	393	9	income	income	NOUN
ftr-356	393	10	tax	tax	NOUN
ftr-356	393	11	429	429	NUM
ftr-356	393	12	annual	annual	ADJ
ftr-356	393	13	costs	cost	NOUN
ftr-356	393	14	of	of	ADP
ftr-356	393	15	operating	operate	VERB
ftr-356	393	16	and	and	CCONJ
ftr-356	393	17	maintaining	maintain	VERB
ftr-356	393	18	the	the	DET
ftr-356	393	19	adjustment	adjustment	NOUN
ftr-356	393	20	regime	regime	NOUN
ftr-356	393	21	.	.	PUNCT
ftr-356	394	1	the	the	DET
ftr-356	394	2	costs	cost	NOUN
ftr-356	394	3	of	of	ADP
ftr-356	394	4	adopting	adopt	VERB
ftr-356	394	5	and	and	CCONJ
ftr-356	394	6	operating	operate	VERB
ftr-356	394	7	a	a	DET
ftr-356	394	8	comprehensive	comprehensive	ADJ
ftr-356	394	9	adjustment	adjustment	NOUN
ftr-356	394	10	regime	regime	NOUN
ftr-356	394	11	are	be	AUX
ftr-356	394	12	higher	high	ADJ
ftr-356	394	13	than	than	ADP
ftr-356	394	14	those	those	PRON
ftr-356	394	15	of	of	ADP
ftr-356	394	16	epa,82	epa,82	NOUN
ftr-356	394	17	and	and	CCONJ
ftr-356	394	18	certainly	certainly	ADV
ftr-356	394	19	higher	high	ADJ
ftr-356	394	20	than	than	ADP
ftr-356	394	21	those	those	PRON
ftr-356	394	22	of	of	ADP
ftr-356	394	23	ipa.83	ipa.83	DET
ftr-356	394	24	the	the	DET
ftr-356	394	25	classical	classical	ADJ
ftr-356	394	26	discourse	discourse	NOUN
ftr-356	394	27	on	on	ADP
ftr-356	394	28	adjustment	adjustment	NOUN
ftr-356	394	29	for	for	ADP
ftr-356	394	30	inflation	inflation	NOUN
ftr-356	394	31	employs	employ	VERB
ftr-356	394	32	arguments	argument	NOUN
ftr-356	394	33	regarding	regard	VERB
ftr-356	394	34	the	the	DET
ftr-356	394	35	complexity	complexity	NOUN
ftr-356	394	36	of	of	ADP
ftr-356	394	37	adjustment	adjustment	NOUN
ftr-356	394	38	regimes	regime	NOUN
ftr-356	394	39	,	,	PUNCT
ftr-356	394	40	reflected	reflect	VERB
ftr-356	394	41	on	on	ADP
ftr-356	394	42	the	the	DET
ftr-356	394	43	compliance	compliance	NOUN
ftr-356	394	44	costs	cost	VERB
ftr-356	394	45	side	side	NOUN
ftr-356	394	46	,	,	PUNCT
ftr-356	394	47	in	in	ADP
ftr-356	394	48	order	order	NOUN
ftr-356	394	49	to	to	PART
ftr-356	394	50	reject	reject	VERB
ftr-356	394	51	or	or	CCONJ
ftr-356	394	52	adopt	adopt	VERB
ftr-356	394	53	them	they	PRON
ftr-356	394	54	;	;	PUNCT
ftr-356	394	55	this	this	PRON
ftr-356	394	56	is	be	AUX
ftr-356	394	57	particularly	particularly	ADV
ftr-356	394	58	so	so	ADV
ftr-356	394	59	in	in	ADP
ftr-356	394	60	regard	regard	NOUN
ftr-356	394	61	to	to	ADP
ftr-356	394	62	ca.84	ca.84	PROPN
ftr-356	394	63	c.	c.	PROPN
ftr-356	394	64	the	the	DET
ftr-356	394	65	general	general	ADJ
ftr-356	394	66	culture	culture	NOUN
ftr-356	394	67	paradigm	paradigm	NOUN
ftr-356	394	68	:	:	PUNCT
ftr-356	394	69	nominalism	nominalism	NOUN
ftr-356	394	70	or	or	CCONJ
ftr-356	394	71	adjustism	adjustism	NOUN
ftr-356	394	72	the	the	DET
ftr-356	394	73	most	most	ADV
ftr-356	394	74	influential	influential	ADJ
ftr-356	394	75	factor	factor	NOUN
ftr-356	394	76	affecting	affect	VERB
ftr-356	394	77	adjustment	adjustment	NOUN
ftr-356	394	78	for	for	ADP
ftr-356	394	79	inflation	inflation	NOUN
ftr-356	394	80	of	of	ADP
ftr-356	394	81	a	a	DET
ftr-356	394	82	tax	tax	NOUN
ftr-356	394	83	system	system	NOUN
ftr-356	394	84	is	be	AUX
ftr-356	394	85	the	the	DET
ftr-356	394	86	general	general	ADJ
ftr-356	394	87	cultural	cultural	NOUN
ftr-356	394	88	of	of	ADP
ftr-356	394	89	adjustment	adjustment	NOUN
ftr-356	394	90	,	,	PUNCT
ftr-356	394	91	in	in	ADP
ftr-356	394	92	which	which	PRON
ftr-356	394	93	adjustment	adjustment	NOUN
ftr-356	394	94	for	for	ADP
ftr-356	394	95	inflation	inflation	NOUN
ftr-356	394	96	in	in	ADP
ftr-356	394	97	the	the	DET
ftr-356	394	98	tax	tax	NOUN
ftr-356	394	99	arena	arena	NOUN
ftr-356	394	100	is	be	AUX
ftr-356	394	101	but	but	CCONJ
ftr-356	394	102	one	one	NUM
ftr-356	394	103	element	element	NOUN
ftr-356	394	104	of	of	ADP
ftr-356	394	105	a	a	DET
ftr-356	394	106	broader	broad	ADJ
ftr-356	394	107	cultural	cultural	ADJ
ftr-356	394	108	phenomenon	phenomenon	NOUN
ftr-356	394	109	referred	refer	VERB
ftr-356	394	110	to	to	ADP
ftr-356	394	111	in	in	ADP
ftr-356	394	112	this	this	DET
ftr-356	394	113	article	article	NOUN
ftr-356	394	114	as	as	ADP
ftr-356	394	115	“	"	PUNCT
ftr-356	394	116	the	the	DET
ftr-356	394	117	general	general	ADJ
ftr-356	394	118	culture	culture	NOUN
ftr-356	394	119	of	of	ADP
ftr-356	394	120	adjustment	adjustment	NOUN
ftr-356	394	121	for	for	ADP
ftr-356	394	122	inflation	inflation	NOUN
ftr-356	394	123	.	.	PUNCT
ftr-356	394	124	”	"	PUNCT
ftr-356	395	1	in	in	ADP
ftr-356	395	2	other	other	ADJ
ftr-356	395	3	words	word	NOUN
ftr-356	395	4	:	:	PUNCT
ftr-356	395	5	what	what	PRON
ftr-356	395	6	is	be	AUX
ftr-356	395	7	the	the	DET
ftr-356	395	8	cultural	cultural	ADJ
ftr-356	395	9	character	character	NOUN
ftr-356	395	10	of	of	ADP
ftr-356	395	11	the	the	DET
ftr-356	395	12	social	social	ADJ
ftr-356	395	13	order	order	NOUN
ftr-356	395	14	:	:	PUNCT
ftr-356	395	15	a	a	DET
ftr-356	395	16	culture	culture	NOUN
ftr-356	395	17	of	of	ADP
ftr-356	395	18	adjustism	adjustism	NOUN
ftr-356	395	19	or	or	CCONJ
ftr-356	395	20	a	a	DET
ftr-356	395	21	culture	culture	NOUN
ftr-356	395	22	of	of	ADP
ftr-356	395	23	nominalism	nominalism	NOUN
ftr-356	395	24	?	?	PUNCT
ftr-356	396	1	addressing	address	VERB
ftr-356	396	2	adjustment	adjustment	NOUN
ftr-356	396	3	of	of	ADP
ftr-356	396	4	the	the	DET
ftr-356	396	5	tax	tax	NOUN
ftr-356	396	6	regime	regime	NOUN
ftr-356	396	7	divorced	divorce	VERB
ftr-356	396	8	from	from	ADP
ftr-356	396	9	the	the	DET
ftr-356	396	10	other	other	ADJ
ftr-356	396	11	elements	element	NOUN
ftr-356	396	12	of	of	ADP
ftr-356	396	13	social	social	ADJ
ftr-356	396	14	order	order	NOUN
ftr-356	396	15	is	be	AUX
ftr-356	396	16	mistaken	mistaken	ADJ
ftr-356	396	17	and	and	CCONJ
ftr-356	396	18	undesirable	undesirable	ADJ
ftr-356	396	19	.	.	PUNCT
ftr-356	397	1	effort	effort	NOUN
ftr-356	397	2	should	should	AUX
ftr-356	397	3	be	be	AUX
ftr-356	397	4	made	make	VERB
ftr-356	397	5	to	to	PART
ftr-356	397	6	match	match	VERB
ftr-356	397	7	the	the	DET
ftr-356	397	8	scope	scope	NOUN
ftr-356	397	9	of	of	ADP
ftr-356	397	10	adjustment	adjustment	NOUN
ftr-356	397	11	of	of	ADP
ftr-356	397	12	the	the	DET
ftr-356	397	13	tax	tax	NOUN
ftr-356	397	14	regime	regime	NOUN
ftr-356	397	15	to	to	ADP
ftr-356	397	16	a	a	DET
ftr-356	397	17	society	society	NOUN
ftr-356	397	18	’s	’s	PART
ftr-356	397	19	general	general	ADJ
ftr-356	397	20	culture	culture	NOUN
ftr-356	397	21	of	of	ADP
ftr-356	397	22	adjustment	adjustment	NOUN
ftr-356	397	23	for	for	ADP
ftr-356	397	24	inflation	inflation	NOUN
ftr-356	397	25	.	.	PUNCT
ftr-356	398	1	the	the	DET
ftr-356	398	2	phenomenon	phenomenon	NOUN
ftr-356	398	3	of	of	ADP
ftr-356	398	4	inflation	inflation	NOUN
ftr-356	398	5	affect	affect	VERB
ftr-356	398	6	a	a	DET
ftr-356	398	7	substantial	substantial	ADJ
ftr-356	398	8	fraction	fraction	NOUN
ftr-356	398	9	of	of	ADP
ftr-356	398	10	human	human	ADJ
ftr-356	398	11	activity	activity	NOUN
ftr-356	398	12	and	and	CCONJ
ftr-356	398	13	it	it	PRON
ftr-356	398	14	greatly	greatly	ADV
ftr-356	398	15	influences	influence	VERB
ftr-356	398	16	the	the	DET
ftr-356	398	17	entire	entire	ADJ
ftr-356	398	18	social	social	ADJ
ftr-356	398	19	order	order	NOUN
ftr-356	398	20	,	,	PUNCT
ftr-356	398	21	and	and	CCONJ
ftr-356	398	22	not	not	PART
ftr-356	398	23	just	just	ADV
ftr-356	398	24	taxes	taxis	NOUN
ftr-356	398	25	.	.	PUNCT
ftr-356	399	1	the	the	DET
ftr-356	399	2	extent	extent	NOUN
ftr-356	399	3	of	of	ADP
ftr-356	399	4	a	a	DET
ftr-356	399	5	tax	tax	NOUN
ftr-356	399	6	regime	regime	NOUN
ftr-356	399	7	’s	’s	PART
ftr-356	399	8	adjustment	adjustment	NOUN
ftr-356	399	9	,	,	PUNCT
ftr-356	399	10	whether	whether	SCONJ
ftr-356	399	11	comprehensive	comprehensive	ADJ
ftr-356	399	12	or	or	CCONJ
ftr-356	399	13	partial	partial	ADJ
ftr-356	399	14	,	,	PUNCT
ftr-356	399	15	should	should	AUX
ftr-356	399	16	be	be	AUX
ftr-356	399	17	set	set	VERB
ftr-356	399	18	up	up	ADP
ftr-356	399	19	in	in	ADP
ftr-356	399	20	accordance	accordance	NOUN
ftr-356	399	21	with	with	ADP
ftr-356	399	22	the	the	DET
ftr-356	399	23	general	general	ADJ
ftr-356	399	24	culture	culture	NOUN
ftr-356	399	25	of	of	ADP
ftr-356	399	26	adjustment	adjustment	NOUN
ftr-356	399	27	as	as	SCONJ
ftr-356	399	28	reflected	reflect	VERB
ftr-356	399	29	in	in	ADP
ftr-356	399	30	the	the	DET
ftr-356	399	31	social	social	ADJ
ftr-356	399	32	order	order	NOUN
ftr-356	399	33	.	.	PUNCT
ftr-356	400	1	the	the	DET
ftr-356	400	2	tax	tax	NOUN
ftr-356	400	3	system	system	NOUN
ftr-356	400	4	’s	’s	PART
ftr-356	400	5	approach	approach	NOUN
ftr-356	400	6	to	to	ADP
ftr-356	400	7	inflation	inflation	NOUN
ftr-356	400	8	must	must	AUX
ftr-356	400	9	be	be	AUX
ftr-356	400	10	consistent	consistent	ADJ
ftr-356	400	11	with	with	ADP
ftr-356	400	12	the	the	DET
ftr-356	400	13	way	way	NOUN
ftr-356	400	14	that	that	PRON
ftr-356	400	15	society	society	NOUN
ftr-356	400	16	contends	contend	VERB
ftr-356	400	17	with	with	ADP
ftr-356	400	18	inflation	inflation	NOUN
ftr-356	400	19	in	in	ADP
ftr-356	400	20	general	general	ADJ
ftr-356	400	21	.	.	PUNCT
ftr-356	401	1	focusing	focus	VERB
ftr-356	401	2	exclusively	exclusively	ADV
ftr-356	401	3	on	on	ADP
ftr-356	401	4	the	the	DET
ftr-356	401	5	issue	issue	NOUN
ftr-356	401	6	of	of	ADP
ftr-356	401	7	adjusting	adjust	VERB
ftr-356	401	8	the	the	DET
ftr-356	401	9	tax	tax	NOUN
ftr-356	401	10	system	system	NOUN
ftr-356	401	11	for	for	ADP
ftr-356	401	12	inflation	inflation	NOUN
ftr-356	401	13	,	,	PUNCT
ftr-356	401	14	while	while	SCONJ
ftr-356	401	15	ignoring	ignore	VERB
ftr-356	401	16	or	or	CCONJ
ftr-356	401	17	discounting	discount	VERB
ftr-356	401	18	the	the	DET
ftr-356	401	19	issue	issue	NOUN
ftr-356	401	20	of	of	ADP
ftr-356	401	21	adjustment	adjustment	NOUN
ftr-356	401	22	in	in	ADP
ftr-356	401	23	other	other	ADJ
ftr-356	401	24	branches	branch	NOUN
ftr-356	401	25	of	of	ADP
ftr-356	401	26	the	the	DET
ftr-356	401	27	social	social	ADJ
ftr-356	401	28	order	order	NOUN
ftr-356	401	29	,	,	PUNCT
ftr-356	401	30	creates	create	VERB
ftr-356	401	31	an	an	DET
ftr-356	401	32	internal	internal	ADJ
ftr-356	401	33	imbalance	imbalance	NOUN
ftr-356	401	34	in	in	ADP
ftr-356	401	35	the	the	DET
ftr-356	401	36	social	social	ADJ
ftr-356	401	37	order	order	NOUN
ftr-356	401	38	.	.	PUNCT
ftr-356	402	1	this	this	DET
ftr-356	402	2	imbalance	imbalance	NOUN
ftr-356	402	3	is	be	AUX
ftr-356	402	4	created	create	VERB
ftr-356	402	5	because	because	SCONJ
ftr-356	402	6	risk	risk	NOUN
ftr-356	402	7	82	82	NUM
ftr-356	402	8	.	.	PUNCT
ftr-356	403	1	from	from	ADP
ftr-356	403	2	the	the	DET
ftr-356	403	3	compliance	compliance	NOUN
ftr-356	403	4	cost	cost	NOUN
ftr-356	403	5	perspective	perspective	NOUN
ftr-356	403	6	,	,	PUNCT
ftr-356	403	7	it	it	PRON
ftr-356	403	8	is	be	AUX
ftr-356	403	9	irrational	irrational	ADJ
ftr-356	403	10	to	to	PART
ftr-356	403	11	support	support	VERB
ftr-356	403	12	the	the	DET
ftr-356	403	13	introduction	introduction	NOUN
ftr-356	403	14	of	of	ADP
ftr-356	403	15	explicit	explicit	ADJ
ftr-356	403	16	partial	partial	ADJ
ftr-356	403	17	adjustment	adjustment	NOUN
ftr-356	403	18	that	that	PRON
ftr-356	403	19	includes	include	VERB
ftr-356	403	20	the	the	DET
ftr-356	403	21	entire	entire	ADJ
ftr-356	403	22	economic	economic	ADJ
ftr-356	403	23	activity	activity	NOUN
ftr-356	403	24	,	,	PUNCT
ftr-356	403	25	but	but	CCONJ
ftr-356	403	26	adopts	adopt	VERB
ftr-356	403	27	partial	partial	ADJ
ftr-356	403	28	indexation	indexation	NOUN
ftr-356	403	29	.	.	PUNCT
ftr-356	404	1	there	there	PRON
ftr-356	404	2	are	be	VERB
ftr-356	404	3	generally	generally	ADV
ftr-356	404	4	no	no	DET
ftr-356	404	5	marginal	marginal	ADJ
ftr-356	404	6	compliance	compliance	NOUN
ftr-356	404	7	costs	cost	NOUN
ftr-356	404	8	in	in	ADP
ftr-356	404	9	transferring	transfer	VERB
ftr-356	404	10	from	from	ADP
ftr-356	404	11	less	less	ADJ
ftr-356	404	12	than	than	ADP
ftr-356	404	13	100	100	NUM
ftr-356	404	14	%	%	NOUN
ftr-356	404	15	indexation	indexation	NOUN
ftr-356	404	16	to	to	ADP
ftr-356	404	17	100	100	NUM
ftr-356	404	18	%	%	NOUN
ftr-356	404	19	indexation	indexation	NOUN
ftr-356	404	20	.	.	PUNCT
ftr-356	405	1	83	83	NUM
ftr-356	405	2	.	.	PUNCT
ftr-356	406	1	implicit	implicit	ADJ
ftr-356	406	2	adjustment	adjustment	NOUN
ftr-356	406	3	is	be	AUX
ftr-356	406	4	generally	generally	ADV
ftr-356	406	5	of	of	ADP
ftr-356	406	6	an	an	DET
ftr-356	406	7	arbitrary	arbitrary	ADJ
ftr-356	406	8	nature	nature	NOUN
ftr-356	406	9	,	,	PUNCT
ftr-356	406	10	so	so	ADV
ftr-356	406	11	the	the	DET
ftr-356	406	12	compliance	compliance	NOUN
ftr-356	406	13	costs	cost	NOUN
ftr-356	406	14	involved	involve	VERB
ftr-356	406	15	tend	tend	VERB
ftr-356	406	16	to	to	PART
ftr-356	406	17	be	be	AUX
ftr-356	406	18	relatively	relatively	ADV
ftr-356	406	19	low	low	ADJ
ftr-356	406	20	compared	compare	VERB
ftr-356	406	21	to	to	ADP
ftr-356	406	22	the	the	DET
ftr-356	406	23	scope	scope	NOUN
ftr-356	406	24	of	of	ADP
ftr-356	406	25	such	such	ADJ
ftr-356	406	26	costs	cost	NOUN
ftr-356	406	27	in	in	ADP
ftr-356	406	28	an	an	DET
ftr-356	406	29	explicit	explicit	ADJ
ftr-356	406	30	adjustment	adjustment	NOUN
ftr-356	406	31	regime	regime	NOUN
ftr-356	406	32	.	.	PUNCT
ftr-356	407	1	84	84	NUM
ftr-356	407	2	.	.	PUNCT
ftr-356	408	1	see	see	VERB
ftr-356	408	2	,	,	PUNCT
ftr-356	408	3	e.g.	e.g.	ADV
ftr-356	408	4	,	,	PUNCT
ftr-356	408	5	slemrod	slemrod	NOUN
ftr-356	408	6	&	&	CCONJ
ftr-356	408	7	bakja	bakja	PROPN
ftr-356	408	8	,	,	PUNCT
ftr-356	408	9	supra	supra	PROPN
ftr-356	408	10	note	note	PROPN
ftr-356	408	11	23	23	NUM
ftr-356	408	12	,	,	PUNCT
ftr-356	408	13	at	at	ADP
ftr-356	408	14	35	35	NUM
ftr-356	408	15	.	.	PUNCT
ftr-356	409	1	the	the	DET
ftr-356	409	2	complexity	complexity	NOUN
ftr-356	409	3	argument	argument	NOUN
ftr-356	409	4	has	have	AUX
ftr-356	409	5	also	also	ADV
ftr-356	409	6	been	be	AUX
ftr-356	409	7	employed	employ	VERB
ftr-356	409	8	to	to	PART
ftr-356	409	9	reject	reject	VERB
ftr-356	409	10	partial	partial	ADJ
ftr-356	409	11	adjustment	adjustment	NOUN
ftr-356	409	12	.	.	PUNCT
ftr-356	410	1	thus	thus	ADV
ftr-356	410	2	,	,	PUNCT
ftr-356	410	3	for	for	ADP
ftr-356	410	4	example	example	NOUN
ftr-356	410	5	,	,	PUNCT
ftr-356	410	6	the	the	DET
ftr-356	410	7	rejection	rejection	NOUN
ftr-356	410	8	of	of	ADP
ftr-356	410	9	the	the	DET
ftr-356	410	10	recommendation	recommendation	NOUN
ftr-356	410	11	for	for	ADP
ftr-356	410	12	partial	partial	ADJ
ftr-356	410	13	-	-	PUNCT
ftr-356	410	14	adjustment	adjustment	NOUN
ftr-356	410	15	by	by	ADP
ftr-356	410	16	full	full	ADJ
ftr-356	410	17	indexing	indexing	NOUN
ftr-356	410	18	of	of	ADP
ftr-356	410	19	capital	capital	NOUN
ftr-356	410	20	gains	gain	NOUN
ftr-356	410	21	was	be	AUX
ftr-356	410	22	based	base	VERB
ftr-356	410	23	upon	upon	SCONJ
ftr-356	410	24	complexity	complexity	NOUN
ftr-356	410	25	,	,	PUNCT
ftr-356	410	26	along	along	ADP
ftr-356	410	27	with	with	ADP
ftr-356	410	28	the	the	DET
ftr-356	410	29	argument	argument	NOUN
ftr-356	410	30	of	of	ADP
ftr-356	410	31	tax	tax	NOUN
ftr-356	410	32	arbitrage	arbitrage	NOUN
ftr-356	410	33	,	,	PUNCT
ftr-356	410	34	see	see	VERB
ftr-356	410	35	,	,	PUNCT
ftr-356	411	1	e.g.	e.g.	ADV
ftr-356	411	2	,	,	PUNCT
ftr-356	411	3	bartlett	bartlett	PROPN
ftr-356	411	4	,	,	PUNCT
ftr-356	411	5	supra	supra	PROPN
ftr-356	411	6	note	note	NOUN
ftr-356	411	7	9	9	NUM
ftr-356	411	8	,	,	PUNCT
ftr-356	411	9	at	at	ADP
ftr-356	411	10	16	16	NUM
ftr-356	411	11	-	-	SYM
ftr-356	411	12	17	17	NUM
ftr-356	411	13	.	.	PUNCT
ftr-356	412	1	it	it	PRON
ftr-356	412	2	should	should	AUX
ftr-356	412	3	be	be	AUX
ftr-356	412	4	emphasized	emphasize	VERB
ftr-356	412	5	that	that	SCONJ
ftr-356	412	6	,	,	PUNCT
ftr-356	412	7	often	often	ADV
ftr-356	412	8	,	,	PUNCT
ftr-356	412	9	among	among	ADP
ftr-356	412	10	the	the	DET
ftr-356	412	11	costs	cost	NOUN
ftr-356	412	12	of	of	ADP
ftr-356	412	13	maintaining	maintain	VERB
ftr-356	412	14	a	a	DET
ftr-356	412	15	nominal	nominal	ADJ
ftr-356	412	16	regime	regime	NOUN
ftr-356	412	17	is	be	AUX
ftr-356	412	18	the	the	DET
ftr-356	412	19	harm	harm	NOUN
ftr-356	412	20	to	to	ADP
ftr-356	412	21	the	the	DET
ftr-356	412	22	tax	tax	NOUN
ftr-356	412	23	system	system	NOUN
ftr-356	412	24	as	as	ADP
ftr-356	412	25	a	a	DET
ftr-356	412	26	result	result	NOUN
ftr-356	412	27	of	of	ADP
ftr-356	412	28	the	the	DET
ftr-356	412	29	intensive	intensive	ADJ
ftr-356	412	30	preoccupation	preoccupation	NOUN
ftr-356	412	31	with	with	ADP
ftr-356	412	32	the	the	DET
ftr-356	412	33	issue	issue	NOUN
ftr-356	412	34	of	of	ADP
ftr-356	412	35	whether	whether	SCONJ
ftr-356	412	36	or	or	CCONJ
ftr-356	412	37	not	not	PART
ftr-356	412	38	to	to	PART
ftr-356	412	39	adjust	adjust	VERB
ftr-356	412	40	for	for	ADP
ftr-356	412	41	inflation	inflation	NOUN
ftr-356	412	42	.	.	PUNCT
ftr-356	413	1	focusing	focus	VERB
ftr-356	413	2	on	on	ADP
ftr-356	413	3	this	this	DET
ftr-356	413	4	issue	issue	NOUN
ftr-356	413	5	may	may	AUX
ftr-356	413	6	deviate	deviate	VERB
ftr-356	413	7	attention	attention	NOUN
ftr-356	413	8	from	from	ADP
ftr-356	413	9	other	other	ADJ
ftr-356	413	10	tax	tax	NOUN
ftr-356	413	11	issues	issue	NOUN
ftr-356	413	12	.	.	PUNCT
ftr-356	414	1	introducing	introduce	VERB
ftr-356	414	2	adjustment	adjustment	NOUN
ftr-356	414	3	into	into	ADP
ftr-356	414	4	the	the	DET
ftr-356	414	5	tax	tax	NOUN
ftr-356	414	6	regime	regime	NOUN
ftr-356	414	7	“	"	PUNCT
ftr-356	414	8	frees	free	VERB
ftr-356	414	9	”	"	PUNCT
ftr-356	414	10	the	the	DET
ftr-356	414	11	society	society	NOUN
ftr-356	414	12	to	to	PART
ftr-356	414	13	address	address	VERB
ftr-356	414	14	the	the	DET
ftr-356	414	15	other	other	ADJ
ftr-356	414	16	tax	tax	NOUN
ftr-356	414	17	issues	issue	NOUN
ftr-356	414	18	.	.	PUNCT
ftr-356	415	1	430	430	NUM
ftr-356	415	2	florida	florida	PROPN
ftr-356	415	3	tax	tax	NOUN
ftr-356	415	4	review	review	NOUN
ftr-356	415	5	[	[	X
ftr-356	415	6	vol	vol	NOUN
ftr-356	415	7	.	.	PUNCT
ftr-356	416	1	10:4	10:4	NUM
ftr-356	416	2	management	management	NOUN
ftr-356	416	3	’s	’s	PART
ftr-356	416	4	policy	policy	NOUN
ftr-356	416	5	towards	towards	ADP
ftr-356	416	6	the	the	DET
ftr-356	416	7	risks	risk	NOUN
ftr-356	416	8	of	of	ADP
ftr-356	416	9	inflation	inflation	NOUN
ftr-356	416	10	in	in	ADP
ftr-356	416	11	the	the	DET
ftr-356	416	12	tax	tax	NOUN
ftr-356	416	13	arena	arena	NOUN
ftr-356	416	14	will	will	AUX
ftr-356	416	15	differ	differ	VERB
ftr-356	416	16	from	from	ADP
ftr-356	416	17	the	the	DET
ftr-356	416	18	risk	risk	NOUN
ftr-356	416	19	management	management	NOUN
ftr-356	416	20	’s	’s	PART
ftr-356	416	21	policy	policy	NOUN
ftr-356	416	22	towards	towards	ADP
ftr-356	416	23	inflation	inflation	NOUN
ftr-356	416	24	in	in	ADP
ftr-356	416	25	other	other	ADJ
ftr-356	416	26	areas	area	NOUN
ftr-356	416	27	of	of	ADP
ftr-356	416	28	the	the	DET
ftr-356	416	29	social	social	ADJ
ftr-356	416	30	order.85	order.85	NOUN
ftr-356	416	31	introducing	introduce	VERB
ftr-356	416	32	an	an	DET
ftr-356	416	33	adjustment	adjustment	NOUN
ftr-356	416	34	regime	regime	NOUN
ftr-356	416	35	only	only	ADV
ftr-356	416	36	in	in	ADP
ftr-356	416	37	the	the	DET
ftr-356	416	38	tax	tax	NOUN
ftr-356	416	39	arena	arena	NOUN
ftr-356	416	40	shows	show	VERB
ftr-356	416	41	that	that	SCONJ
ftr-356	416	42	society	society	NOUN
ftr-356	416	43	is	be	AUX
ftr-356	416	44	unwilling	unwilling	ADJ
ftr-356	416	45	to	to	PART
ftr-356	416	46	expose	expose	VERB
ftr-356	416	47	itself	itself	PRON
ftr-356	416	48	to	to	ADP
ftr-356	416	49	inflationary	inflationary	ADJ
ftr-356	416	50	risks	risk	NOUN
ftr-356	416	51	in	in	ADP
ftr-356	416	52	regard	regard	NOUN
ftr-356	416	53	to	to	ADP
ftr-356	416	54	tax	tax	NOUN
ftr-356	416	55	,	,	PUNCT
ftr-356	416	56	while	while	SCONJ
ftr-356	416	57	it	it	PRON
ftr-356	416	58	tolerates	tolerate	VERB
ftr-356	416	59	leaving	leave	VERB
ftr-356	416	60	other	other	ADJ
ftr-356	416	61	social	social	ADJ
ftr-356	416	62	components	component	NOUN
ftr-356	416	63	open	open	ADJ
ftr-356	416	64	to	to	ADP
ftr-356	416	65	inflationary	inflationary	ADJ
ftr-356	416	66	risk	risk	NOUN
ftr-356	416	67	.	.	PUNCT
ftr-356	417	1	the	the	DET
ftr-356	417	2	proposed	propose	VERB
ftr-356	417	3	paradigm	paradigm	NOUN
ftr-356	417	4	reflects	reflect	VERB
ftr-356	417	5	a	a	DET
ftr-356	417	6	broader	broad	ADJ
ftr-356	417	7	approach	approach	NOUN
ftr-356	417	8	according	accord	VERB
ftr-356	417	9	to	to	ADP
ftr-356	417	10	which	which	PRON
ftr-356	417	11	the	the	DET
ftr-356	417	12	tax	tax	NOUN
ftr-356	417	13	discourse	discourse	NOUN
ftr-356	417	14	should	should	AUX
ftr-356	417	15	not	not	PART
ftr-356	417	16	be	be	AUX
ftr-356	417	17	viewed	view	VERB
ftr-356	417	18	as	as	ADP
ftr-356	417	19	an	an	DET
ftr-356	417	20	autonomous	autonomous	ADJ
ftr-356	417	21	cultural	cultural	ADJ
ftr-356	417	22	discipline	discipline	NOUN
ftr-356	417	23	that	that	PRON
ftr-356	417	24	is	be	AUX
ftr-356	417	25	separate	separate	ADJ
ftr-356	417	26	from	from	ADP
ftr-356	417	27	the	the	DET
ftr-356	417	28	general	general	ADJ
ftr-356	417	29	discourse	discourse	NOUN
ftr-356	417	30	of	of	ADP
ftr-356	417	31	the	the	DET
ftr-356	417	32	social	social	ADJ
ftr-356	417	33	order	order	NOUN
ftr-356	417	34	as	as	ADP
ftr-356	417	35	a	a	DET
ftr-356	417	36	whole	whole	NOUN
ftr-356	417	37	,	,	PUNCT
ftr-356	417	38	which	which	PRON
ftr-356	417	39	captures	capture	VERB
ftr-356	417	40	society	society	NOUN
ftr-356	417	41	’s	’s	PART
ftr-356	417	42	dominant	dominant	PROPN
ftr-356	417	43	cultural	cultural	ADJ
ftr-356	417	44	attitudes.86	attitudes.86	NOUN
ftr-356	417	45	the	the	DET
ftr-356	417	46	tax	tax	NOUN
ftr-356	417	47	system	system	NOUN
ftr-356	417	48	should	should	AUX
ftr-356	417	49	not	not	PART
ftr-356	417	50	be	be	AUX
ftr-356	417	51	analyzed	analyze	VERB
ftr-356	417	52	independently	independently	ADV
ftr-356	417	53	of	of	ADP
ftr-356	417	54	the	the	DET
ftr-356	417	55	general	general	ADJ
ftr-356	417	56	social	social	ADJ
ftr-356	417	57	order	order	NOUN
ftr-356	417	58	regarding	regard	VERB
ftr-356	417	59	the	the	DET
ftr-356	417	60	cultural	cultural	ADJ
ftr-356	417	61	issue	issue	NOUN
ftr-356	417	62	of	of	ADP
ftr-356	417	63	nominalism	nominalism	NOUN
ftr-356	417	64	or	or	CCONJ
ftr-356	417	65	adjustism	adjustism	NOUN
ftr-356	417	66	.	.	PUNCT
ftr-356	418	1	adjustment	adjustment	NOUN
ftr-356	418	2	for	for	ADP
ftr-356	418	3	inflation	inflation	NOUN
ftr-356	418	4	is	be	AUX
ftr-356	418	5	social	social	ADJ
ftr-356	418	6	,	,	PUNCT
ftr-356	418	7	legal	legal	ADJ
ftr-356	418	8	,	,	PUNCT
ftr-356	418	9	economic	economic	ADJ
ftr-356	418	10	and	and	CCONJ
ftr-356	418	11	political	political	ADJ
ftr-356	418	12	insight	insight	NOUN
ftr-356	418	13	purposed	purpose	VERB
ftr-356	418	14	to	to	PART
ftr-356	418	15	cope	cope	VERB
ftr-356	418	16	with	with	ADP
ftr-356	418	17	the	the	DET
ftr-356	418	18	phenomenon	phenomenon	NOUN
ftr-356	418	19	of	of	ADP
ftr-356	418	20	inflation	inflation	NOUN
ftr-356	418	21	.	.	PUNCT
ftr-356	419	1	in	in	ADP
ftr-356	419	2	general	general	ADJ
ftr-356	419	3	,	,	PUNCT
ftr-356	419	4	every	every	DET
ftr-356	419	5	social	social	ADJ
ftr-356	419	6	institution	institution	NOUN
ftr-356	419	7	must	must	AUX
ftr-356	419	8	attain	attain	VERB
ftr-356	419	9	normative	normative	ADJ
ftr-356	419	10	,	,	PUNCT
ftr-356	419	11	legal	legal	ADJ
ftr-356	419	12	or	or	CCONJ
ftr-356	419	13	social	social	ADJ
ftr-356	419	14	recognition	recognition	NOUN
ftr-356	419	15	in	in	ADP
ftr-356	419	16	the	the	DET
ftr-356	419	17	social	social	ADJ
ftr-356	419	18	order	order	NOUN
ftr-356	419	19	before	before	SCONJ
ftr-356	419	20	it	it	PRON
ftr-356	419	21	is	be	AUX
ftr-356	419	22	recognized	recognize	VERB
ftr-356	419	23	by	by	ADP
ftr-356	419	24	the	the	DET
ftr-356	419	25	tax	tax	NOUN
ftr-356	419	26	system	system	NOUN
ftr-356	419	27	,	,	PUNCT
ftr-356	419	28	and	and	CCONJ
ftr-356	419	29	this	this	DET
ftr-356	419	30	approach	approach	NOUN
ftr-356	419	31	has	have	VERB
ftr-356	419	32	to	to	PART
ftr-356	419	33	apply	apply	VERB
ftr-356	419	34	on	on	ADP
ftr-356	419	35	the	the	DET
ftr-356	419	36	adjustment	adjustment	NOUN
ftr-356	419	37	for	for	ADP
ftr-356	419	38	inflation	inflation	NOUN
ftr-356	419	39	as	as	ADP
ftr-356	419	40	a	a	DET
ftr-356	419	41	social	social	ADJ
ftr-356	419	42	institution	institution	NOUN
ftr-356	419	43	as	as	ADV
ftr-356	419	44	well	well	ADV
ftr-356	419	45	.	.	PUNCT
ftr-356	420	1	the	the	DET
ftr-356	420	2	tax	tax	NOUN
ftr-356	420	3	regime	regime	NOUN
ftr-356	420	4	,	,	PUNCT
ftr-356	420	5	in	in	ADP
ftr-356	420	6	general	general	ADJ
ftr-356	420	7	,	,	PUNCT
ftr-356	420	8	is	be	AUX
ftr-356	420	9	a	a	DET
ftr-356	420	10	normative	normative	ADJ
ftr-356	420	11	system	system	NOUN
ftr-356	420	12	that	that	SCONJ
ftr-356	420	13	“	"	PUNCT
ftr-356	420	14	hovers	hover	NOUN
ftr-356	420	15	above	above	ADV
ftr-356	420	16	”	"	PUNCT
ftr-356	420	17	human	human	ADJ
ftr-356	420	18	activity	activity	NOUN
ftr-356	420	19	,	,	PUNCT
ftr-356	420	20	gathers	gather	VERB
ftr-356	420	21	“	"	PUNCT
ftr-356	420	22	select	select	ADJ
ftr-356	420	23	”	"	PUNCT
ftr-356	420	24	elements	element	NOUN
ftr-356	420	25	(	(	PUNCT
ftr-356	420	26	“	"	PUNCT
ftr-356	420	27	tax	tax	NOUN
ftr-356	420	28	events	event	NOUN
ftr-356	420	29	”	"	PUNCT
ftr-356	420	30	)	)	PUNCT
ftr-356	420	31	,	,	PUNCT
ftr-356	420	32	and	and	CCONJ
ftr-356	420	33	taxes	tax	VERB
ftr-356	420	34	them	they	PRON
ftr-356	420	35	.	.	PUNCT
ftr-356	421	1	in	in	ADP
ftr-356	421	2	fulfilling	fulfil	VERB
ftr-356	421	3	its	its	PRON
ftr-356	421	4	role	role	NOUN
ftr-356	421	5	,	,	PUNCT
ftr-356	421	6	the	the	DET
ftr-356	421	7	tax	tax	NOUN
ftr-356	421	8	regime	regime	NOUN
ftr-356	421	9	develops	develop	VERB
ftr-356	421	10	a	a	DET
ftr-356	421	11	dialogue	dialogue	NOUN
ftr-356	421	12	with	with	ADP
ftr-356	421	13	that	that	DET
ftr-356	421	14	human	human	ADJ
ftr-356	421	15	activity	activity	NOUN
ftr-356	421	16	in	in	ADP
ftr-356	421	17	terms	term	NOUN
ftr-356	421	18	of	of	ADP
ftr-356	421	19	language	language	NOUN
ftr-356	421	20	(	(	PUNCT
ftr-356	421	21	concepts	concept	NOUN
ftr-356	421	22	,	,	PUNCT
ftr-356	421	23	etc	etc	X
ftr-356	421	24	.	.	X
ftr-356	421	25	)	)	PUNCT
ftr-356	422	1	and	and	CCONJ
ftr-356	422	2	discourse	discourse	NOUN
ftr-356	422	3	that	that	PRON
ftr-356	422	4	derives	derive	VERB
ftr-356	422	5	from	from	ADP
ftr-356	422	6	its	its	PRON
ftr-356	422	7	legal	legal	ADJ
ftr-356	422	8	institutions	institution	NOUN
ftr-356	422	9	.	.	PUNCT
ftr-356	423	1	this	this	PRON
ftr-356	423	2	is	be	AUX
ftr-356	423	3	the	the	DET
ftr-356	423	4	cornerstone	cornerstone	NOUN
ftr-356	423	5	of	of	ADP
ftr-356	423	6	any	any	DET
ftr-356	423	7	analysis	analysis	NOUN
ftr-356	423	8	of	of	ADP
ftr-356	423	9	desirable	desirable	ADJ
ftr-356	423	10	tax	tax	NOUN
ftr-356	423	11	policy	policy	NOUN
ftr-356	423	12	,	,	PUNCT
ftr-356	423	13	and	and	CCONJ
ftr-356	423	14	it	it	PRON
ftr-356	423	15	changes	change	VERB
ftr-356	423	16	only	only	ADV
ftr-356	423	17	if	if	SCONJ
ftr-356	423	18	there	there	PRON
ftr-356	423	19	are	be	VERB
ftr-356	423	20	weighty	weighty	ADJ
ftr-356	423	21	arguments	argument	NOUN
ftr-356	423	22	that	that	PRON
ftr-356	423	23	require	require	VERB
ftr-356	423	24	deviation	deviation	NOUN
ftr-356	423	25	.	.	PUNCT
ftr-356	424	1	the	the	DET
ftr-356	424	2	social	social	ADJ
ftr-356	424	3	order	order	NOUN
ftr-356	424	4	conducts	conduct	VERB
ftr-356	424	5	a	a	DET
ftr-356	424	6	broad	broad	ADJ
ftr-356	424	7	and	and	CCONJ
ftr-356	424	8	ongoing	ongoing	ADJ
ftr-356	424	9	,	,	PUNCT
ftr-356	424	10	sometimes	sometimes	ADV
ftr-356	424	11	painful	painful	ADJ
ftr-356	424	12	,	,	PUNCT
ftr-356	424	13	dialogue	dialogue	NOUN
ftr-356	424	14	with	with	ADP
ftr-356	424	15	the	the	DET
ftr-356	424	16	phenomenon	phenomenon	NOUN
ftr-356	424	17	of	of	ADP
ftr-356	424	18	inflation	inflation	NOUN
ftr-356	424	19	.	.	PUNCT
ftr-356	425	1	one	one	NUM
ftr-356	425	2	of	of	ADP
ftr-356	425	3	the	the	DET
ftr-356	425	4	important	important	ADJ
ftr-356	425	5	variables	variable	NOUN
ftr-356	425	6	in	in	ADP
ftr-356	425	7	this	this	DET
ftr-356	425	8	dialogue	dialogue	NOUN
ftr-356	425	9	is	be	AUX
ftr-356	425	10	the	the	DET
ftr-356	425	11	institution	institution	NOUN
ftr-356	425	12	of	of	ADP
ftr-356	425	13	adjustment	adjustment	NOUN
ftr-356	425	14	for	for	ADP
ftr-356	425	15	inflation	inflation	NOUN
ftr-356	425	16	.	.	PUNCT
ftr-356	426	1	this	this	DET
ftr-356	426	2	institution	institution	NOUN
ftr-356	426	3	is	be	AUX
ftr-356	426	4	not	not	PART
ftr-356	426	5	unique	unique	ADJ
ftr-356	426	6	to	to	ADP
ftr-356	426	7	tax	tax	NOUN
ftr-356	426	8	regimes	regime	NOUN
ftr-356	426	9	,	,	PUNCT
ftr-356	426	10	but	but	CCONJ
ftr-356	426	11	is	be	AUX
ftr-356	426	12	both	both	PRON
ftr-356	426	13	relevant	relevant	ADJ
ftr-356	426	14	and	and	CCONJ
ftr-356	426	15	necessary	necessary	ADJ
ftr-356	426	16	to	to	ADP
ftr-356	426	17	every	every	DET
ftr-356	426	18	field	field	NOUN
ftr-356	426	19	of	of	ADP
ftr-356	426	20	law	law	NOUN
ftr-356	426	21	.	.	PUNCT
ftr-356	427	1	if	if	SCONJ
ftr-356	427	2	a	a	DET
ftr-356	427	3	society	society	NOUN
ftr-356	427	4	has	have	VERB
ftr-356	427	5	a	a	DET
ftr-356	427	6	culture	culture	NOUN
ftr-356	427	7	of	of	ADP
ftr-356	427	8	adjustism	adjustism	NOUN
ftr-356	427	9	,	,	PUNCT
ftr-356	427	10	that	that	DET
ftr-356	427	11	culture	culture	NOUN
ftr-356	427	12	will	will	AUX
ftr-356	427	13	be	be	AUX
ftr-356	427	14	reflected	reflect	VERB
ftr-356	427	15	across	across	ADP
ftr-356	427	16	the	the	DET
ftr-356	427	17	entire	entire	ADJ
ftr-356	427	18	spectrum	spectrum	NOUN
ftr-356	427	19	of	of	ADP
ftr-356	427	20	the	the	DET
ftr-356	427	21	social	social	ADJ
ftr-356	427	22	order	order	NOUN
ftr-356	427	23	.	.	PUNCT
ftr-356	428	1	normative	normative	ADJ
ftr-356	428	2	recognition	recognition	NOUN
ftr-356	428	3	of	of	ADP
ftr-356	428	4	the	the	DET
ftr-356	428	5	institution	institution	NOUN
ftr-356	428	6	of	of	ADP
ftr-356	428	7	adjusting	adjust	VERB
ftr-356	428	8	for	for	ADP
ftr-356	428	9	inflation	inflation	NOUN
ftr-356	428	10	must	must	AUX
ftr-356	428	11	,	,	PUNCT
ftr-356	428	12	first	first	ADV
ftr-356	428	13	and	and	CCONJ
ftr-356	428	14	foremost	foremost	ADV
ftr-356	428	15	,	,	PUNCT
ftr-356	428	16	find	find	VERB
ftr-356	428	17	expression	expression	NOUN
ftr-356	428	18	in	in	ADP
ftr-356	428	19	the	the	DET
ftr-356	428	20	social	social	ADJ
ftr-356	428	21	order	order	NOUN
ftr-356	428	22	as	as	ADP
ftr-356	428	23	a	a	DET
ftr-356	428	24	whole	whole	NOUN
ftr-356	428	25	and	and	CCONJ
ftr-356	428	26	not	not	PART
ftr-356	428	27	in	in	ADP
ftr-356	428	28	its	its	PRON
ftr-356	428	29	tax	tax	NOUN
ftr-356	428	30	regimes	regime	NOUN
ftr-356	428	31	alone	alone	ADV
ftr-356	428	32	.	.	PUNCT
ftr-356	429	1	tax	tax	NOUN
ftr-356	429	2	regime	regime	NOUN
ftr-356	429	3	recognition	recognition	NOUN
ftr-356	429	4	of	of	ADP
ftr-356	429	5	the	the	DET
ftr-356	429	6	adjustment	adjustment	NOUN
ftr-356	429	7	institution	institution	NOUN
ftr-356	429	8	will	will	AUX
ftr-356	429	9	not	not	PART
ftr-356	429	10	precede	precede	VERB
ftr-356	429	11	its	its	PRON
ftr-356	429	12	general	general	ADJ
ftr-356	429	13	acceptance	acceptance	NOUN
ftr-356	429	14	of	of	ADP
ftr-356	429	15	the	the	DET
ftr-356	429	16	social	social	ADJ
ftr-356	429	17	order	order	NOUN
ftr-356	429	18	.	.	PUNCT
ftr-356	430	1	is	be	AUX
ftr-356	430	2	it	it	PRON
ftr-356	430	3	conceivable	conceivable	ADJ
ftr-356	430	4	,	,	PUNCT
ftr-356	430	5	for	for	ADP
ftr-356	430	6	example	example	NOUN
ftr-356	430	7	,	,	PUNCT
ftr-356	430	8	that	that	SCONJ
ftr-356	430	9	changes	change	VERB
ftr-356	430	10	in	in	ADP
ftr-356	430	11	family	family	NOUN
ftr-356	430	12	structure	structure	NOUN
ftr-356	430	13	–	–	PUNCT
ftr-356	430	14	like	like	ADP
ftr-356	430	15	the	the	DET
ftr-356	430	16	“	"	PUNCT
ftr-356	430	17	new	new	ADJ
ftr-356	430	18	family	family	NOUN
ftr-356	430	19	”	"	PUNCT
ftr-356	430	20	–	–	PUNCT
ftr-356	430	21	will	will	AUX
ftr-356	430	22	be	be	AUX
ftr-356	430	23	recognized	recognize	VERB
ftr-356	430	24	by	by	ADP
ftr-356	430	25	the	the	DET
ftr-356	430	26	tax	tax	NOUN
ftr-356	430	27	regime	regime	NOUN
ftr-356	430	28	before	before	ADP
ftr-356	430	29	first	first	ADV
ftr-356	430	30	achieving	achieve	VERB
ftr-356	430	31	recognition	recognition	NOUN
ftr-356	430	32	in	in	ADP
ftr-356	430	33	the	the	DET
ftr-356	430	34	social	social	ADJ
ftr-356	430	35	order	order	NOUN
ftr-356	430	36	,	,	PUNCT
ftr-356	430	37	i.e.	i.e.	X
ftr-356	430	38	,	,	PUNCT
ftr-356	430	39	in	in	ADP
ftr-356	430	40	family	family	NOUN
ftr-356	430	41	law	law	NOUN
ftr-356	430	42	?	?	PUNCT
ftr-356	431	1	i	i	PRON
ftr-356	431	2	have	have	AUX
ftr-356	431	3	chosen	choose	VERB
ftr-356	431	4	an	an	DET
ftr-356	431	5	example	example	NOUN
ftr-356	431	6	from	from	ADP
ftr-356	431	7	the	the	DET
ftr-356	431	8	family	family	NOUN
ftr-356	431	9	arena	arena	NOUN
ftr-356	431	10	in	in	ADP
ftr-356	431	11	order	order	NOUN
ftr-356	431	12	to	to	PART
ftr-356	431	13	emphasize	emphasize	VERB
ftr-356	431	14	that	that	SCONJ
ftr-356	431	15	the	the	DET
ftr-356	431	16	difference	difference	NOUN
ftr-356	431	17	between	between	ADP
ftr-356	431	18	a	a	DET
ftr-356	431	19	nominalistic	nominalistic	ADJ
ftr-356	431	20	perspective	perspective	NOUN
ftr-356	431	21	and	and	CCONJ
ftr-356	431	22	an	an	DET
ftr-356	431	23	adjusted	adjust	VERB
ftr-356	431	24	perspective	perspective	NOUN
ftr-356	431	25	is	be	AUX
ftr-356	431	26	no	no	ADV
ftr-356	431	27	different	different	ADJ
ftr-356	431	28	in	in	ADP
ftr-356	431	29	our	our	PRON
ftr-356	431	30	context	context	NOUN
ftr-356	431	31	than	than	ADP
ftr-356	431	32	the	the	DET
ftr-356	431	33	said	say	VERB
ftr-356	431	34	change	change	NOUN
ftr-356	431	35	in	in	ADP
ftr-356	431	36	the	the	DET
ftr-356	431	37	context	context	NOUN
ftr-356	431	38	of	of	ADP
ftr-356	431	39	family	family	NOUN
ftr-356	431	40	law	law	NOUN
ftr-356	431	41	.	.	PUNCT
ftr-356	432	1	one	one	NUM
ftr-356	432	2	can	can	AUX
ftr-356	432	3	not	not	PART
ftr-356	432	4	a	a	DET
ftr-356	432	5	priori	priori	ADJ
ftr-356	432	6	discount	discount	VERB
ftr-356	432	7	the	the	DET
ftr-356	432	8	possibility	possibility	NOUN
ftr-356	432	9	of	of	ADP
ftr-356	432	10	circumstances	circumstance	NOUN
ftr-356	432	11	85	85	NUM
ftr-356	432	12	.	.	PUNCT
ftr-356	433	1	see	see	VERB
ftr-356	433	2	,	,	PUNCT
ftr-356	433	3	e.g.	e.g.	ADV
ftr-356	433	4	,	,	PUNCT
ftr-356	433	5	chen	chen	PROPN
ftr-356	433	6	,	,	PUNCT
ftr-356	433	7	supra	supra	PROPN
ftr-356	433	8	note	note	NOUN
ftr-356	433	9	12	12	NUM
ftr-356	433	10	,	,	PUNCT
ftr-356	433	11	at	at	ADP
ftr-356	433	12	1430	1430	NUM
ftr-356	433	13	.	.	PUNCT
ftr-356	434	1	86	86	NUM
ftr-356	434	2	.	.	PUNCT
ftr-356	435	1	thus	thus	ADV
ftr-356	435	2	,	,	PUNCT
ftr-356	435	3	for	for	ADP
ftr-356	435	4	example	example	NOUN
ftr-356	435	5	,	,	PUNCT
ftr-356	435	6	the	the	DET
ftr-356	435	7	issue	issue	NOUN
ftr-356	435	8	of	of	ADP
ftr-356	435	9	fairness	fairness	NOUN
ftr-356	435	10	in	in	ADP
ftr-356	435	11	the	the	DET
ftr-356	435	12	tax	tax	NOUN
ftr-356	435	13	arena	arena	NOUN
ftr-356	435	14	should	should	AUX
ftr-356	435	15	be	be	AUX
ftr-356	435	16	addressed	address	VERB
ftr-356	435	17	from	from	ADP
ftr-356	435	18	a	a	DET
ftr-356	435	19	broader	broad	ADJ
ftr-356	435	20	perspective	perspective	NOUN
ftr-356	435	21	,	,	PUNCT
ftr-356	435	22	so	so	SCONJ
ftr-356	435	23	that	that	SCONJ
ftr-356	435	24	it	it	PRON
ftr-356	435	25	focuses	focus	VERB
ftr-356	435	26	not	not	PART
ftr-356	435	27	merely	merely	ADV
ftr-356	435	28	on	on	ADP
ftr-356	435	29	tax	tax	NOUN
ftr-356	435	30	fairness	fairness	NOUN
ftr-356	435	31	,	,	PUNCT
ftr-356	435	32	but	but	CCONJ
ftr-356	435	33	on	on	ADP
ftr-356	435	34	social	social	ADJ
ftr-356	435	35	fairness	fairness	NOUN
ftr-356	435	36	.	.	PUNCT
ftr-356	436	1	see	see	VERB
ftr-356	436	2	liam	liam	PROPN
ftr-356	436	3	murphy	murphy	PROPN
ftr-356	436	4	&	&	CCONJ
ftr-356	436	5	thomas	thomas	PROPN
ftr-356	436	6	nagel	nagel	PROPN
ftr-356	436	7	,	,	PUNCT
ftr-356	436	8	supra	supra	PROPN
ftr-356	436	9	note	note	PROPN
ftr-356	436	10	18	18	NUM
ftr-356	436	11	,	,	PUNCT
ftr-356	436	12	at	at	ADP
ftr-356	436	13	173	173	NUM
ftr-356	436	14	.	.	PUNCT
ftr-356	437	1	2010	2010	NUM
ftr-356	437	2	]	]	PUNCT
ftr-356	438	1	the	the	DET
ftr-356	438	2	coming	come	VERB
ftr-356	438	3	(	(	PUNCT
ftr-356	438	4	?	?	PUNCT
ftr-356	438	5	)	)	PUNCT
ftr-356	438	6	inflation	inflation	NOUN
ftr-356	438	7	and	and	CCONJ
ftr-356	438	8	the	the	DET
ftr-356	438	9	income	income	NOUN
ftr-356	438	10	tax	tax	NOUN
ftr-356	438	11	431	431	NUM
ftr-356	438	12	that	that	PRON
ftr-356	438	13	might	might	AUX
ftr-356	438	14	lead	lead	VERB
ftr-356	438	15	to	to	ADP
ftr-356	438	16	incoherence	incoherence	NOUN
ftr-356	438	17	between	between	ADP
ftr-356	438	18	the	the	DET
ftr-356	438	19	social	social	ADJ
ftr-356	438	20	order	order	NOUN
ftr-356	438	21	and	and	CCONJ
ftr-356	438	22	the	the	DET
ftr-356	438	23	tax	tax	NOUN
ftr-356	438	24	regime	regime	NOUN
ftr-356	438	25	,	,	PUNCT
ftr-356	438	26	but	but	CCONJ
ftr-356	438	27	such	such	DET
ftr-356	438	28	a	a	DET
ftr-356	438	29	situation	situation	NOUN
ftr-356	438	30	would	would	AUX
ftr-356	438	31	be	be	AUX
ftr-356	438	32	exceptional	exceptional	ADJ
ftr-356	438	33	.	.	PUNCT
ftr-356	439	1	the	the	DET
ftr-356	439	2	adjustment	adjustment	NOUN
ftr-356	439	3	for	for	ADP
ftr-356	439	4	inflation	inflation	NOUN
ftr-356	439	5	can	can	AUX
ftr-356	439	6	not	not	PART
ftr-356	439	7	be	be	AUX
ftr-356	439	8	categorized	categorize	VERB
ftr-356	439	9	as	as	ADP
ftr-356	439	10	such	such	DET
ftr-356	439	11	an	an	DET
ftr-356	439	12	exception	exception	NOUN
ftr-356	439	13	.	.	PUNCT
ftr-356	440	1	introducing	introduce	VERB
ftr-356	440	2	a	a	DET
ftr-356	440	3	ca	ca	NOUN
ftr-356	440	4	regime	regime	NOUN
ftr-356	440	5	into	into	ADP
ftr-356	440	6	a	a	DET
ftr-356	440	7	tax	tax	NOUN
ftr-356	440	8	system	system	NOUN
ftr-356	440	9	requires	require	VERB
ftr-356	440	10	the	the	DET
ftr-356	440	11	existence	existence	NOUN
ftr-356	440	12	of	of	ADP
ftr-356	440	13	a	a	DET
ftr-356	440	14	broad	broad	ADJ
ftr-356	440	15	culture	culture	NOUN
ftr-356	440	16	of	of	ADP
ftr-356	440	17	adjustism	adjustism	NOUN
ftr-356	440	18	,	,	PUNCT
ftr-356	440	19	founded	found	VERB
ftr-356	440	20	upon	upon	SCONJ
ftr-356	440	21	a	a	DET
ftr-356	440	22	valoristic	valoristic	ADJ
ftr-356	440	23	perspective	perspective	NOUN
ftr-356	440	24	at	at	ADP
ftr-356	440	25	the	the	DET
ftr-356	440	26	various	various	ADJ
ftr-356	440	27	levels	level	NOUN
ftr-356	440	28	of	of	ADP
ftr-356	440	29	the	the	DET
ftr-356	440	30	social	social	ADJ
ftr-356	440	31	order	order	NOUN
ftr-356	440	32	,	,	PUNCT
ftr-356	440	33	particularly	particularly	ADV
ftr-356	440	34	the	the	DET
ftr-356	440	35	economic	economic	ADJ
ftr-356	440	36	level	level	NOUN
ftr-356	440	37	.	.	PUNCT
ftr-356	441	1	thus	thus	ADV
ftr-356	441	2	,	,	PUNCT
ftr-356	441	3	it	it	PRON
ftr-356	441	4	would	would	AUX
ftr-356	441	5	be	be	AUX
ftr-356	441	6	unreasonable	unreasonable	ADJ
ftr-356	441	7	that	that	SCONJ
ftr-356	441	8	the	the	DET
ftr-356	441	9	concept	concept	NOUN
ftr-356	441	10	of	of	ADP
ftr-356	441	11	“	"	PUNCT
ftr-356	441	12	profit	profit	NOUN
ftr-356	441	13	,	,	PUNCT
ftr-356	441	14	”	"	PUNCT
ftr-356	441	15	in	in	ADP
ftr-356	441	16	the	the	DET
ftr-356	441	17	income	income	NOUN
ftr-356	441	18	tax	tax	NOUN
ftr-356	441	19	regime	regime	NOUN
ftr-356	441	20	,	,	PUNCT
ftr-356	441	21	will	will	AUX
ftr-356	441	22	be	be	AUX
ftr-356	441	23	based	base	VERB
ftr-356	441	24	upon	upon	SCONJ
ftr-356	441	25	real	real	ADJ
ftr-356	441	26	values	value	NOUN
ftr-356	441	27	(	(	PUNCT
ftr-356	441	28	adjustism	adjustism	NOUN
ftr-356	441	29	)	)	PUNCT
ftr-356	441	30	,	,	PUNCT
ftr-356	441	31	while	while	SCONJ
ftr-356	441	32	,	,	PUNCT
ftr-356	441	33	for	for	ADP
ftr-356	441	34	example	example	NOUN
ftr-356	441	35	,	,	PUNCT
ftr-356	441	36	the	the	DET
ftr-356	441	37	same	same	ADJ
ftr-356	441	38	concept	concept	NOUN
ftr-356	441	39	will	will	AUX
ftr-356	441	40	be	be	AUX
ftr-356	441	41	based	base	VERB
ftr-356	441	42	upon	upon	SCONJ
ftr-356	441	43	nominalistic	nominalistic	ADJ
ftr-356	441	44	values	value	NOUN
ftr-356	441	45	in	in	ADP
ftr-356	441	46	the	the	DET
ftr-356	441	47	corporate	corporate	ADJ
ftr-356	441	48	law	law	NOUN
ftr-356	441	49	.	.	PUNCT
ftr-356	442	1	it	it	PRON
ftr-356	442	2	would	would	AUX
ftr-356	442	3	not	not	PART
ftr-356	442	4	be	be	AUX
ftr-356	442	5	undesirable	undesirable	ADJ
ftr-356	442	6	to	to	PART
ftr-356	442	7	adjust	adjust	VERB
ftr-356	442	8	the	the	DET
ftr-356	442	9	tax	tax	NOUN
ftr-356	442	10	system	system	NOUN
ftr-356	442	11	for	for	ADP
ftr-356	442	12	inflation	inflation	NOUN
ftr-356	442	13	,	,	PUNCT
ftr-356	442	14	while	while	SCONJ
ftr-356	442	15	accounting	accounting	NOUN
ftr-356	442	16	practice	practice	NOUN
ftr-356	442	17	,	,	PUNCT
ftr-356	442	18	for	for	ADP
ftr-356	442	19	example	example	NOUN
ftr-356	442	20	,	,	PUNCT
ftr-356	442	21	remains	remain	VERB
ftr-356	442	22	unadjusted	unadjuste	VERB
ftr-356	442	23	.	.	PUNCT
ftr-356	443	1	a	a	DET
ftr-356	443	2	culture	culture	NOUN
ftr-356	443	3	of	of	ADP
ftr-356	443	4	adjustment	adjustment	NOUN
ftr-356	443	5	for	for	ADP
ftr-356	443	6	inflation	inflation	NOUN
ftr-356	443	7	in	in	ADP
ftr-356	443	8	the	the	DET
ftr-356	443	9	economic	economic	ADJ
ftr-356	443	10	sphere	sphere	NOUN
ftr-356	443	11	means	mean	VERB
ftr-356	443	12	that	that	SCONJ
ftr-356	443	13	the	the	DET
ftr-356	443	14	economic	economic	ADJ
ftr-356	443	15	and	and	CCONJ
ftr-356	443	16	commercial	commercial	ADJ
ftr-356	443	17	discourse	discourse	NOUN
ftr-356	443	18	–	–	PUNCT
ftr-356	443	19	not	not	PART
ftr-356	443	20	just	just	ADV
ftr-356	443	21	in	in	ADP
ftr-356	443	22	the	the	DET
ftr-356	443	23	tax	tax	NOUN
ftr-356	443	24	arena	arena	NOUN
ftr-356	443	25	–	–	PUNCT
ftr-356	443	26	be	be	AUX
ftr-356	443	27	conducted	conduct	VERB
ftr-356	443	28	in	in	ADP
ftr-356	443	29	real	real	ADJ
ftr-356	443	30	terms	term	NOUN
ftr-356	443	31	.	.	PUNCT
ftr-356	444	1	hence	hence	ADV
ftr-356	444	2	,	,	PUNCT
ftr-356	444	3	for	for	ADP
ftr-356	444	4	example	example	NOUN
ftr-356	444	5	,	,	PUNCT
ftr-356	444	6	a	a	DET
ftr-356	444	7	firm	firm	NOUN
ftr-356	444	8	’s	’s	PART
ftr-356	444	9	profitability	profitability	NOUN
ftr-356	444	10	will	will	AUX
ftr-356	444	11	be	be	AUX
ftr-356	444	12	established	establish	VERB
ftr-356	444	13	in	in	ADP
ftr-356	444	14	real	real	ADJ
ftr-356	444	15	terms	term	NOUN
ftr-356	444	16	,	,	PUNCT
ftr-356	444	17	and	and	CCONJ
ftr-356	444	18	investment	investment	NOUN
ftr-356	444	19	strategies	strategy	NOUN
ftr-356	444	20	will	will	AUX
ftr-356	444	21	be	be	AUX
ftr-356	444	22	based	base	VERB
ftr-356	444	23	upon	upon	SCONJ
ftr-356	444	24	a	a	DET
ftr-356	444	25	real	real	ADJ
ftr-356	444	26	analysis	analysis	NOUN
ftr-356	444	27	.	.	PUNCT
ftr-356	445	1	the	the	DET
ftr-356	445	2	measurement	measurement	NOUN
ftr-356	445	3	of	of	ADP
ftr-356	445	4	taxable	taxable	ADJ
ftr-356	445	5	income	income	NOUN
ftr-356	445	6	(	(	PUNCT
ftr-356	445	7	“	"	PUNCT
ftr-356	445	8	tax	tax	NOUN
ftr-356	445	9	accounting	accounting	NOUN
ftr-356	445	10	”	"	PUNCT
ftr-356	445	11	)	)	PUNCT
ftr-356	445	12	may	may	AUX
ftr-356	445	13	differ	differ	VERB
ftr-356	445	14	from	from	ADP
ftr-356	445	15	economic	economic	ADJ
ftr-356	445	16	or	or	CCONJ
ftr-356	445	17	financial	financial	ADJ
ftr-356	445	18	accounting	accounting	NOUN
ftr-356	445	19	measurements	measurement	NOUN
ftr-356	445	20	.	.	PUNCT
ftr-356	446	1	such	such	ADJ
ftr-356	446	2	differences	difference	NOUN
ftr-356	446	3	derive	derive	VERB
ftr-356	446	4	,	,	PUNCT
ftr-356	446	5	primarily	primarily	ADV
ftr-356	446	6	,	,	PUNCT
ftr-356	446	7	from	from	ADP
ftr-356	446	8	taxpolicy	taxpolicy	ADJ
ftr-356	446	9	aspects	aspect	NOUN
ftr-356	446	10	according	accord	VERB
ftr-356	446	11	to	to	SCONJ
ftr-356	446	12	which	which	DET
ftr-356	446	13	income	income	NOUN
ftr-356	446	14	tax	tax	NOUN
ftr-356	446	15	law	law	NOUN
ftr-356	446	16	must	must	AUX
ftr-356	446	17	deviate	deviate	VERB
ftr-356	446	18	from	from	ADP
ftr-356	446	19	accounting	account	VERB
ftr-356	446	20	or	or	CCONJ
ftr-356	446	21	economic	economic	ADJ
ftr-356	446	22	measurement	measurement	NOUN
ftr-356	446	23	practices	practice	NOUN
ftr-356	446	24	in	in	ADP
ftr-356	446	25	appropriate	appropriate	ADJ
ftr-356	446	26	circumstances	circumstance	NOUN
ftr-356	446	27	.	.	PUNCT
ftr-356	447	1	but	but	CCONJ
ftr-356	447	2	it	it	PRON
ftr-356	447	3	would	would	AUX
ftr-356	447	4	be	be	AUX
ftr-356	447	5	difficult	difficult	ADJ
ftr-356	447	6	to	to	PART
ftr-356	447	7	present	present	VERB
ftr-356	447	8	tax	tax	NOUN
ftr-356	447	9	policy	policy	NOUN
ftr-356	447	10	considerations	consideration	NOUN
ftr-356	447	11	that	that	PRON
ftr-356	447	12	would	would	AUX
ftr-356	447	13	justify	justify	VERB
ftr-356	447	14	a	a	DET
ftr-356	447	15	substantive	substantive	ADJ
ftr-356	447	16	difference	difference	NOUN
ftr-356	447	17	among	among	ADP
ftr-356	447	18	these	these	DET
ftr-356	447	19	disciplines	discipline	NOUN
ftr-356	447	20	in	in	ADP
ftr-356	447	21	regard	regard	NOUN
ftr-356	447	22	to	to	ADP
ftr-356	447	23	adjusting	adjust	VERB
ftr-356	447	24	for	for	ADP
ftr-356	447	25	inflation	inflation	NOUN
ftr-356	447	26	.	.	PUNCT
ftr-356	448	1	moreover	moreover	ADV
ftr-356	448	2	,	,	PUNCT
ftr-356	448	3	inasmuch	inasmuch	ADJ
ftr-356	448	4	as	as	SCONJ
ftr-356	448	5	ca	ca	NOUN
ftr-356	448	6	regime	regime	NOUN
ftr-356	448	7	is	be	AUX
ftr-356	448	8	based	base	VERB
ftr-356	448	9	upon	upon	SCONJ
ftr-356	448	10	accounting	account	VERB
ftr-356	448	11	,	,	PUNCT
ftr-356	448	12	it	it	PRON
ftr-356	448	13	would	would	AUX
ftr-356	448	14	be	be	AUX
ftr-356	448	15	unreasonable	unreasonable	ADJ
ftr-356	448	16	to	to	PART
ftr-356	448	17	adjust	adjust	VERB
ftr-356	448	18	the	the	DET
ftr-356	448	19	tax	tax	NOUN
ftr-356	448	20	system	system	NOUN
ftr-356	448	21	for	for	ADP
ftr-356	448	22	inflation	inflation	NOUN
ftr-356	448	23	while	while	SCONJ
ftr-356	448	24	leaving	leave	VERB
ftr-356	448	25	accounting	accounting	NOUN
ftr-356	448	26	practices	practice	NOUN
ftr-356	448	27	unadjusted	unadjuste	VERB
ftr-356	448	28	.	.	PUNCT
ftr-356	449	1	to	to	PART
ftr-356	449	2	put	put	VERB
ftr-356	449	3	it	it	PRON
ftr-356	449	4	differently	differently	ADV
ftr-356	449	5	,	,	PUNCT
ftr-356	449	6	the	the	DET
ftr-356	449	7	inflationary	inflationary	ADJ
ftr-356	449	8	phenomenon	phenomenon	NOUN
ftr-356	449	9	presents	present	VERB
ftr-356	449	10	a	a	DET
ftr-356	449	11	challenge	challenge	NOUN
ftr-356	449	12	to	to	ADP
ftr-356	449	13	a	a	DET
ftr-356	449	14	broad	broad	ADJ
ftr-356	449	15	cross	cross	NOUN
ftr-356	449	16	section	section	NOUN
ftr-356	449	17	of	of	ADP
ftr-356	449	18	the	the	DET
ftr-356	449	19	social	social	ADJ
ftr-356	449	20	order	order	NOUN
ftr-356	449	21	regarding	regard	VERB
ftr-356	449	22	the	the	DET
ftr-356	449	23	adjustment.87	adjustment.87	PROPN
ftr-356	449	24	the	the	DET
ftr-356	449	25	general	general	ADJ
ftr-356	449	26	culture	culture	NOUN
ftr-356	449	27	of	of	ADP
ftr-356	449	28	adjusting	adjust	VERB
ftr-356	449	29	to	to	ADP
ftr-356	449	30	inflation	inflation	NOUN
ftr-356	449	31	is	be	AUX
ftr-356	449	32	developed	develop	VERB
ftr-356	449	33	through	through	ADP
ftr-356	449	34	the	the	DET
ftr-356	449	35	contending	contending	NOUN
ftr-356	449	36	with	with	ADP
ftr-356	449	37	this	this	DET
ftr-356	449	38	challenge	challenge	NOUN
ftr-356	449	39	,	,	PUNCT
ftr-356	449	40	and	and	CCONJ
ftr-356	449	41	an	an	DET
ftr-356	449	42	adjustment	adjustment	NOUN
ftr-356	449	43	means	mean	VERB
ftr-356	449	44	thus	thus	ADV
ftr-356	449	45	enter	enter	VERB
ftr-356	449	46	into	into	ADP
ftr-356	449	47	various	various	ADJ
ftr-356	449	48	areas	area	NOUN
ftr-356	449	49	of	of	ADP
ftr-356	449	50	the	the	DET
ftr-356	449	51	social	social	ADJ
ftr-356	449	52	order	order	NOUN
ftr-356	449	53	.	.	PUNCT
ftr-356	450	1	the	the	DET
ftr-356	450	2	adjustment	adjustment	NOUN
ftr-356	450	3	culture	culture	NOUN
ftr-356	450	4	contains	contain	VERB
ftr-356	450	5	a	a	DET
ftr-356	450	6	wide	wide	ADJ
ftr-356	450	7	variety	variety	NOUN
ftr-356	450	8	of	of	ADP
ftr-356	450	9	adjustment	adjustment	NOUN
ftr-356	450	10	mechanisms	mechanism	NOUN
ftr-356	450	11	and	and	CCONJ
ftr-356	450	12	the	the	DET
ftr-356	450	13	issue	issue	NOUN
ftr-356	450	14	of	of	ADP
ftr-356	450	15	adjusting	adjust	VERB
ftr-356	450	16	the	the	DET
ftr-356	450	17	tax	tax	NOUN
ftr-356	450	18	regime	regime	NOUN
ftr-356	450	19	for	for	ADP
ftr-356	450	20	inflation	inflation	NOUN
ftr-356	450	21	does	do	AUX
ftr-356	450	22	not	not	PART
ftr-356	450	23	stray	stray	VERB
ftr-356	450	24	from	from	ADP
ftr-356	450	25	the	the	DET
ftr-356	450	26	general	general	ADJ
ftr-356	450	27	discourse	discourse	NOUN
ftr-356	450	28	,	,	PUNCT
ftr-356	450	29	in	in	ADP
ftr-356	450	30	the	the	DET
ftr-356	450	31	sense	sense	NOUN
ftr-356	450	32	that	that	SCONJ
ftr-356	450	33	adopting	adopt	VERB
ftr-356	450	34	a	a	DET
ftr-356	450	35	regime	regime	NOUN
ftr-356	450	36	for	for	ADP
ftr-356	450	37	adjusting	adjust	VERB
ftr-356	450	38	the	the	DET
ftr-356	450	39	tax	tax	NOUN
ftr-356	450	40	system	system	NOUN
ftr-356	450	41	for	for	ADP
ftr-356	450	42	inflation	inflation	NOUN
ftr-356	450	43	can	can	AUX
ftr-356	450	44	not	not	PART
ftr-356	450	45	be	be	AUX
ftr-356	450	46	described	describe	VERB
ftr-356	450	47	as	as	ADP
ftr-356	450	48	audacious	audacious	ADJ
ftr-356	450	49	,	,	PUNCT
ftr-356	450	50	extraordinary	extraordinary	ADJ
ftr-356	450	51	,	,	PUNCT
ftr-356	450	52	too	too	ADV
ftr-356	450	53	complex	complex	ADJ
ftr-356	450	54	or	or	CCONJ
ftr-356	450	55	“	"	PUNCT
ftr-356	450	56	strange	strange	ADJ
ftr-356	450	57	”	"	PUNCT
ftr-356	450	58	to	to	ADP
ftr-356	450	59	the	the	DET
ftr-356	450	60	general	general	ADJ
ftr-356	450	61	public	public	ADJ
ftr-356	450	62	discourse	discourse	NOUN
ftr-356	450	63	.	.	PUNCT
ftr-356	451	1	adjustment	adjustment	NOUN
ftr-356	451	2	for	for	ADP
ftr-356	451	3	inflation	inflation	NOUN
ftr-356	451	4	is	be	AUX
ftr-356	451	5	not	not	PART
ftr-356	451	6	an	an	DET
ftr-356	451	7	exclusively	exclusively	ADV
ftr-356	451	8	technical	technical	ADJ
ftr-356	451	9	issue	issue	NOUN
ftr-356	451	10	of	of	ADP
ftr-356	451	11	computations	computation	NOUN
ftr-356	451	12	,	,	PUNCT
ftr-356	451	13	so	so	SCONJ
ftr-356	451	14	that	that	SCONJ
ftr-356	451	15	the	the	DET
ftr-356	451	16	discussion	discussion	NOUN
ftr-356	451	17	is	be	AUX
ftr-356	451	18	limited	limit	VERB
ftr-356	451	19	to	to	ADP
ftr-356	451	20	technical	technical	ADJ
ftr-356	451	21	issues	issue	NOUN
ftr-356	451	22	.	.	PUNCT
ftr-356	452	1	it	it	PRON
ftr-356	452	2	is	be	AUX
ftr-356	452	3	not	not	PART
ftr-356	452	4	just	just	ADV
ftr-356	452	5	an	an	DET
ftr-356	452	6	economic	economic	ADJ
ftr-356	452	7	or	or	CCONJ
ftr-356	452	8	accounting	accounting	NOUN
ftr-356	452	9	technique	technique	NOUN
ftr-356	452	10	,	,	PUNCT
ftr-356	452	11	as	as	SCONJ
ftr-356	452	12	one	one	PRON
ftr-356	452	13	might	might	AUX
ftr-356	452	14	imagine	imagine	VERB
ftr-356	452	15	from	from	ADP
ftr-356	452	16	looking	look	VERB
ftr-356	452	17	at	at	ADP
ftr-356	452	18	the	the	DET
ftr-356	452	19	classical	classical	ADJ
ftr-356	452	20	tax	tax	NOUN
ftr-356	452	21	literature	literature	NOUN
ftr-356	452	22	.	.	PUNCT
ftr-356	453	1	adjustment	adjustment	NOUN
ftr-356	453	2	of	of	ADP
ftr-356	453	3	the	the	DET
ftr-356	453	4	tax	tax	NOUN
ftr-356	453	5	system	system	NOUN
ftr-356	453	6	is	be	AUX
ftr-356	453	7	an	an	DET
ftr-356	453	8	inseparable	inseparable	ADJ
ftr-356	453	9	component	component	NOUN
ftr-356	453	10	of	of	ADP
ftr-356	453	11	an	an	DET
ftr-356	453	12	economic	economic	ADJ
ftr-356	453	13	,	,	PUNCT
ftr-356	453	14	social	social	ADJ
ftr-356	453	15	and	and	CCONJ
ftr-356	453	16	political	political	ADJ
ftr-356	453	17	culture	culture	NOUN
ftr-356	453	18	that	that	PRON
ftr-356	453	19	adopted	adopt	VERB
ftr-356	453	20	the	the	DET
ftr-356	453	21	fundamental	fundamental	ADJ
ftr-356	453	22	insight	insight	NOUN
ftr-356	453	23	regarding	regard	VERB
ftr-356	453	24	the	the	DET
ftr-356	453	25	meaning	meaning	NOUN
ftr-356	453	26	of	of	ADP
ftr-356	453	27	money	money	NOUN
ftr-356	453	28	.	.	PUNCT
ftr-356	454	1	the	the	DET
ftr-356	454	2	adjustment	adjustment	NOUN
ftr-356	454	3	insight	insight	NOUN
ftr-356	454	4	denies	deny	VERB
ftr-356	454	5	a	a	DET
ftr-356	454	6	nominalist	nominalist	ADJ
ftr-356	454	7	approach	approach	NOUN
ftr-356	454	8	to	to	ADP
ftr-356	454	9	money	money	NOUN
ftr-356	454	10	based	base	VERB
ftr-356	454	11	on	on	ADP
ftr-356	454	12	nominal	nominal	ADJ
ftr-356	454	13	87	87	NUM
ftr-356	454	14	.	.	PUNCT
ftr-356	455	1	see	see	VERB
ftr-356	455	2	,	,	PUNCT
ftr-356	455	3	e.g.	e.g.	ADV
ftr-356	455	4	,	,	PUNCT
ftr-356	455	5	oecd	oecd	PROPN
ftr-356	455	6	report	report	PROPN
ftr-356	455	7	,	,	PUNCT
ftr-356	455	8	supra	supra	PROPN
ftr-356	455	9	note	note	AUX
ftr-356	455	10	9	9	NUM
ftr-356	455	11	.	.	X
ftr-356	455	12	432	432	NUM
ftr-356	455	13	florida	florida	PROPN
ftr-356	455	14	tax	tax	NOUN
ftr-356	455	15	review	review	NOUN
ftr-356	455	16	[	[	X
ftr-356	455	17	vol	vol	NOUN
ftr-356	455	18	.	.	PUNCT
ftr-356	456	1	10:4	10:4	NUM
ftr-356	456	2	terms	term	NOUN
ftr-356	456	3	and	and	CCONJ
ftr-356	456	4	prefers	prefer	VERB
ftr-356	456	5	a	a	DET
ftr-356	456	6	valoristic	valoristic	ADJ
ftr-356	456	7	system	system	NOUN
ftr-356	456	8	that	that	PRON
ftr-356	456	9	focuses	focus	VERB
ftr-356	456	10	on	on	ADP
ftr-356	456	11	the	the	DET
ftr-356	456	12	value	value	NOUN
ftr-356	456	13	of	of	ADP
ftr-356	456	14	money	money	NOUN
ftr-356	456	15	in	in	ADP
ftr-356	456	16	terms	term	NOUN
ftr-356	456	17	of	of	ADP
ftr-356	456	18	purchasing	purchase	VERB
ftr-356	456	19	power	power	NOUN
ftr-356	456	20	.	.	PUNCT
ftr-356	457	1	converting	convert	VERB
ftr-356	457	2	nominalist	nominalist	ADJ
ftr-356	457	3	values	value	NOUN
ftr-356	457	4	with	with	ADP
ftr-356	457	5	valoristic	valoristic	ADJ
ftr-356	457	6	values	value	NOUN
ftr-356	457	7	as	as	ADP
ftr-356	457	8	a	a	DET
ftr-356	457	9	culture	culture	NOUN
ftr-356	457	10	involves	involve	VERB
ftr-356	457	11	far	far	ADV
ftr-356	457	12	-	-	PUNCT
ftr-356	457	13	reaching	reach	VERB
ftr-356	457	14	consequences	consequence	NOUN
ftr-356	457	15	for	for	ADP
ftr-356	457	16	the	the	DET
ftr-356	457	17	social	social	ADJ
ftr-356	457	18	order	order	NOUN
ftr-356	457	19	,	,	PUNCT
ftr-356	457	20	of	of	ADP
ftr-356	457	21	which	which	PRON
ftr-356	457	22	the	the	DET
ftr-356	457	23	tax	tax	NOUN
ftr-356	457	24	system	system	NOUN
ftr-356	457	25	is	be	AUX
ftr-356	457	26	not	not	PART
ftr-356	457	27	the	the	DET
ftr-356	457	28	primary	primary	ADJ
ftr-356	457	29	focus	focus	NOUN
ftr-356	457	30	.	.	PUNCT
ftr-356	458	1	when	when	SCONJ
ftr-356	458	2	a	a	DET
ftr-356	458	3	society	society	NOUN
ftr-356	458	4	faces	face	VERB
ftr-356	458	5	significant	significant	ADJ
ftr-356	458	6	inflation	inflation	NOUN
ftr-356	458	7	and	and	CCONJ
ftr-356	458	8	its	its	PRON
ftr-356	458	9	democratic	democratic	ADJ
ftr-356	458	10	structure	structure	NOUN
ftr-356	458	11	and	and	CCONJ
ftr-356	458	12	social	social	ADJ
ftr-356	458	13	and	and	CCONJ
ftr-356	458	14	economic	economic	ADJ
ftr-356	458	15	institutions	institution	NOUN
ftr-356	458	16	are	be	AUX
ftr-356	458	17	preserved	preserve	VERB
ftr-356	458	18	and	and	CCONJ
ftr-356	458	19	continue	continue	VERB
ftr-356	458	20	to	to	PART
ftr-356	458	21	function	function	VERB
ftr-356	458	22	,	,	PUNCT
ftr-356	458	23	it	it	PRON
ftr-356	458	24	is	be	AUX
ftr-356	458	25	a	a	DET
ftr-356	458	26	reflection	reflection	NOUN
ftr-356	458	27	of	of	ADP
ftr-356	458	28	the	the	DET
ftr-356	458	29	existence	existence	NOUN
ftr-356	458	30	of	of	ADP
ftr-356	458	31	the	the	DET
ftr-356	458	32	culture	culture	NOUN
ftr-356	458	33	of	of	ADP
ftr-356	458	34	adjustism.88	adjustism.88	PROPN
ftr-356	458	35	in	in	ADP
ftr-356	458	36	the	the	DET
ftr-356	458	37	absence	absence	NOUN
ftr-356	458	38	of	of	ADP
ftr-356	458	39	such	such	DET
ftr-356	458	40	a	a	DET
ftr-356	458	41	culture	culture	NOUN
ftr-356	458	42	,	,	PUNCT
ftr-356	458	43	the	the	DET
ftr-356	458	44	foundations	foundation	NOUN
ftr-356	458	45	of	of	ADP
ftr-356	458	46	the	the	DET
ftr-356	458	47	economic	economic	ADJ
ftr-356	458	48	and	and	CCONJ
ftr-356	458	49	social	social	ADJ
ftr-356	458	50	structure	structure	NOUN
ftr-356	458	51	will	will	AUX
ftr-356	458	52	be	be	AUX
ftr-356	458	53	damaged	damage	VERB
ftr-356	458	54	,	,	PUNCT
ftr-356	458	55	perhaps	perhaps	ADV
ftr-356	458	56	beyond	beyond	ADP
ftr-356	458	57	repair	repair	NOUN
ftr-356	458	58	,	,	PUNCT
ftr-356	458	59	as	as	ADP
ftr-356	458	60	a	a	DET
ftr-356	458	61	result	result	NOUN
ftr-356	458	62	of	of	ADP
ftr-356	458	63	inflation	inflation	NOUN
ftr-356	458	64	’s	’s	PART
ftr-356	458	65	effects	effect	NOUN
ftr-356	458	66	on	on	ADP
ftr-356	458	67	distributive	distributive	ADJ
ftr-356	458	68	justice	justice	NOUN
ftr-356	458	69	and	and	CCONJ
ftr-356	458	70	economic	economic	ADJ
ftr-356	458	71	efficiency.89	efficiency.89	NOUN
ftr-356	458	72	the	the	DET
ftr-356	458	73	proposed	propose	VERB
ftr-356	458	74	paradigm	paradigm	NOUN
ftr-356	458	75	is	be	AUX
ftr-356	458	76	not	not	PART
ftr-356	458	77	based	base	VERB
ftr-356	458	78	solely	solely	ADV
ftr-356	458	79	on	on	ADP
ftr-356	458	80	a	a	DET
ftr-356	458	81	coherent	coherent	ADJ
ftr-356	458	82	normative	normative	ADJ
ftr-356	458	83	or	or	CCONJ
ftr-356	458	84	doctrinal	doctrinal	ADJ
ftr-356	458	85	approach	approach	NOUN
ftr-356	458	86	,	,	PUNCT
ftr-356	458	87	but	but	CCONJ
ftr-356	458	88	also	also	ADV
ftr-356	458	89	and	and	CCONJ
ftr-356	458	90	mainly	mainly	ADV
ftr-356	458	91	on	on	ADP
ftr-356	458	92	distributive	distributive	ADJ
ftr-356	458	93	justice	justice	NOUN
ftr-356	458	94	and	and	CCONJ
ftr-356	458	95	utilitarian	utilitarian	ADJ
ftr-356	458	96	considerations	consideration	NOUN
ftr-356	458	97	.	.	PUNCT
ftr-356	459	1	thus	thus	ADV
ftr-356	459	2	,	,	PUNCT
ftr-356	459	3	for	for	ADP
ftr-356	459	4	example	example	NOUN
ftr-356	459	5	,	,	PUNCT
ftr-356	459	6	as	as	ADP
ftr-356	459	7	the	the	DET
ftr-356	459	8	number	number	NOUN
ftr-356	459	9	of	of	ADP
ftr-356	459	10	non	non	ADJ
ftr-356	459	11	-	-	ADJ
ftr-356	459	12	tax	tax	ADJ
ftr-356	459	13	adjustment	adjustment	NOUN
ftr-356	459	14	regimes	regime	NOUN
ftr-356	459	15	increases	increase	NOUN
ftr-356	459	16	,	,	PUNCT
ftr-356	459	17	the	the	DET
ftr-356	459	18	compliance	compliance	NOUN
ftr-356	459	19	costs	cost	NOUN
ftr-356	459	20	associated	associate	VERB
ftr-356	459	21	with	with	ADP
ftr-356	459	22	adopting	adopt	VERB
ftr-356	459	23	and	and	CCONJ
ftr-356	459	24	maintaining	maintain	VERB
ftr-356	459	25	adjustment	adjustment	NOUN
ftr-356	459	26	regimes	regime	NOUN
ftr-356	459	27	for	for	ADP
ftr-356	459	28	tax	tax	NOUN
ftr-356	459	29	will	will	AUX
ftr-356	459	30	be	be	AUX
ftr-356	459	31	decreased	decrease	VERB
ftr-356	459	32	.	.	PUNCT
ftr-356	460	1	this	this	DET
ftr-356	460	2	paradigm	paradigm	NOUN
ftr-356	460	3	does	do	AUX
ftr-356	460	4	not	not	PART
ftr-356	460	5	argue	argue	VERB
ftr-356	460	6	that	that	SCONJ
ftr-356	460	7	the	the	DET
ftr-356	460	8	tax	tax	NOUN
ftr-356	460	9	regime	regime	NOUN
ftr-356	460	10	must	must	AUX
ftr-356	460	11	“	"	PUNCT
ftr-356	460	12	wait	wait	VERB
ftr-356	460	13	”	"	PUNCT
ftr-356	460	14	until	until	SCONJ
ftr-356	460	15	all	all	DET
ftr-356	460	16	other	other	ADJ
ftr-356	460	17	components	component	NOUN
ftr-356	460	18	of	of	ADP
ftr-356	460	19	the	the	DET
ftr-356	460	20	social	social	ADJ
ftr-356	460	21	order	order	NOUN
ftr-356	460	22	adjust	adjust	VERB
ftr-356	460	23	for	for	ADP
ftr-356	460	24	inflation	inflation	NOUN
ftr-356	460	25	.	.	PUNCT
ftr-356	461	1	the	the	DET
ftr-356	461	2	tax	tax	NOUN
ftr-356	461	3	regime	regime	NOUN
ftr-356	461	4	requires	require	VERB
ftr-356	461	5	the	the	DET
ftr-356	461	6	social	social	ADJ
ftr-356	461	7	order	order	NOUN
ftr-356	461	8	’s	’s	PART
ftr-356	461	9	substantive	substantive	ADJ
ftr-356	461	10	recognition	recognition	NOUN
ftr-356	461	11	of	of	ADP
ftr-356	461	12	adjustment	adjustment	NOUN
ftr-356	461	13	,	,	PUNCT
ftr-356	461	14	and	and	CCONJ
ftr-356	461	15	this	this	PRON
ftr-356	461	16	usually	usually	ADV
ftr-356	461	17	comes	come	VERB
ftr-356	461	18	about	about	ADP
ftr-356	461	19	as	as	ADP
ftr-356	461	20	a	a	DET
ftr-356	461	21	result	result	NOUN
ftr-356	461	22	of	of	ADP
ftr-356	461	23	its	its	PRON
ftr-356	461	24	absorption	absorption	NOUN
ftr-356	461	25	of	of	ADP
ftr-356	461	26	a	a	DET
ftr-356	461	27	critical	critical	ADJ
ftr-356	461	28	mass	mass	NOUN
ftr-356	461	29	of	of	ADP
ftr-356	461	30	non	non	ADJ
ftr-356	461	31	-	-	ADJ
ftr-356	461	32	tax	tax	ADJ
ftr-356	461	33	adjustment	adjustment	NOUN
ftr-356	461	34	arrangements	arrangement	NOUN
ftr-356	461	35	in	in	ADP
ftr-356	461	36	the	the	DET
ftr-356	461	37	social	social	ADJ
ftr-356	461	38	order	order	NOUN
ftr-356	461	39	.	.	PUNCT
ftr-356	462	1	this	this	DET
ftr-356	462	2	critical	critical	ADJ
ftr-356	462	3	mass	mass	NOUN
ftr-356	462	4	provides	provide	VERB
ftr-356	462	5	the	the	DET
ftr-356	462	6	platform	platform	NOUN
ftr-356	462	7	for	for	ADP
ftr-356	462	8	the	the	DET
ftr-356	462	9	adoption	adoption	NOUN
ftr-356	462	10	of	of	ADP
ftr-356	462	11	an	an	DET
ftr-356	462	12	adjustment	adjustment	NOUN
ftr-356	462	13	arrangement	arrangement	NOUN
ftr-356	462	14	in	in	ADP
ftr-356	462	15	the	the	DET
ftr-356	462	16	tax	tax	NOUN
ftr-356	462	17	arena	arena	NOUN
ftr-356	462	18	.	.	PUNCT
ftr-356	463	1	generally	generally	ADV
ftr-356	463	2	speaking	speak	VERB
ftr-356	463	3	,	,	PUNCT
ftr-356	463	4	the	the	DET
ftr-356	463	5	tax	tax	NOUN
ftr-356	463	6	regime	regime	NOUN
ftr-356	463	7	reacts	react	VERB
ftr-356	463	8	to	to	PART
ftr-356	463	9	social	social	ADJ
ftr-356	463	10	and	and	CCONJ
ftr-356	463	11	economic	economic	ADJ
ftr-356	463	12	changes	change	NOUN
ftr-356	463	13	,	,	PUNCT
ftr-356	463	14	but	but	CCONJ
ftr-356	463	15	does	do	AUX
ftr-356	463	16	not	not	PART
ftr-356	463	17	initiate	initiate	VERB
ftr-356	463	18	them	they	PRON
ftr-356	463	19	.	.	PUNCT
ftr-356	464	1	it	it	PRON
ftr-356	464	2	is	be	AUX
ftr-356	464	3	an	an	DET
ftr-356	464	4	inseparable	inseparable	ADJ
ftr-356	464	5	part	part	NOUN
ftr-356	464	6	of	of	ADP
ftr-356	464	7	the	the	DET
ftr-356	464	8	legal	legal	ADJ
ftr-356	464	9	system	system	NOUN
ftr-356	464	10	,	,	PUNCT
ftr-356	464	11	which	which	PRON
ftr-356	464	12	,	,	PUNCT
ftr-356	464	13	as	as	ADP
ftr-356	464	14	a	a	DET
ftr-356	464	15	rule	rule	NOUN
ftr-356	464	16	,	,	PUNCT
ftr-356	464	17	responds	respond	VERB
ftr-356	464	18	to	to	ADP
ftr-356	464	19	social	social	ADJ
ftr-356	464	20	change	change	NOUN
ftr-356	464	21	.	.	PUNCT
ftr-356	465	1	not	not	PART
ftr-356	465	2	only	only	ADV
ftr-356	465	3	will	will	AUX
ftr-356	465	4	the	the	DET
ftr-356	465	5	tax	tax	NOUN
ftr-356	465	6	regime	regime	NOUN
ftr-356	465	7	not	not	PART
ftr-356	465	8	lead	lead	VERB
ftr-356	465	9	the	the	DET
ftr-356	465	10	way	way	NOUN
ftr-356	465	11	,	,	PUNCT
ftr-356	465	12	it	it	PRON
ftr-356	465	13	will	will	AUX
ftr-356	465	14	usually	usually	ADV
ftr-356	465	15	lag	lag	VERB
ftr-356	465	16	behind	behind	ADP
ftr-356	465	17	other	other	ADJ
ftr-356	465	18	institutions	institution	NOUN
ftr-356	465	19	,	,	PUNCT
ftr-356	465	20	because	because	SCONJ
ftr-356	465	21	it	it	PRON
ftr-356	465	22	tends	tend	VERB
ftr-356	465	23	to	to	PART
ftr-356	465	24	be	be	AUX
ftr-356	465	25	one	one	NUM
ftr-356	465	26	of	of	ADP
ftr-356	465	27	the	the	DET
ftr-356	465	28	more	more	ADV
ftr-356	465	29	conservative	conservative	ADJ
ftr-356	465	30	branches	branch	NOUN
ftr-356	465	31	of	of	ADP
ftr-356	465	32	the	the	DET
ftr-356	465	33	social	social	ADJ
ftr-356	465	34	order.90	order.90	NOUN
ftr-356	465	35	therefore	therefore	ADV
ftr-356	465	36	,	,	PUNCT
ftr-356	465	37	the	the	DET
ftr-356	465	38	tax	tax	NOUN
ftr-356	465	39	discourse	discourse	NOUN
ftr-356	465	40	will	will	AUX
ftr-356	465	41	not	not	PART
ftr-356	465	42	address	address	VERB
ftr-356	465	43	the	the	DET
ftr-356	465	44	issue	issue	NOUN
ftr-356	465	45	of	of	ADP
ftr-356	465	46	adjustment	adjustment	NOUN
ftr-356	465	47	immediately	immediately	ADV
ftr-356	465	48	upon	upon	SCONJ
ftr-356	465	49	the	the	DET
ftr-356	465	50	onset	onset	NOUN
ftr-356	465	51	of	of	ADP
ftr-356	465	52	inflation	inflation	NOUN
ftr-356	465	53	,	,	PUNCT
ftr-356	465	54	but	but	CCONJ
ftr-356	465	55	will	will	AUX
ftr-356	465	56	require	require	VERB
ftr-356	465	57	an	an	DET
ftr-356	465	58	“	"	PUNCT
ftr-356	465	59	introductory	introductory	ADJ
ftr-356	465	60	”	"	PUNCT
ftr-356	465	61	period	period	NOUN
ftr-356	465	62	for	for	ADP
ftr-356	465	63	the	the	DET
ftr-356	465	64	development	development	NOUN
ftr-356	465	65	of	of	ADP
ftr-356	465	66	a	a	DET
ftr-356	465	67	public	public	ADJ
ftr-356	465	68	discourse	discourse	NOUN
ftr-356	465	69	on	on	ADP
ftr-356	465	70	adopting	adopt	VERB
ftr-356	465	71	strategies	strategy	NOUN
ftr-356	465	72	for	for	ADP
ftr-356	465	73	adjustment	adjustment	NOUN
ftr-356	465	74	for	for	ADP
ftr-356	465	75	inflation	inflation	NOUN
ftr-356	465	76	in	in	ADP
ftr-356	465	77	the	the	DET
ftr-356	465	78	various	various	ADJ
ftr-356	465	79	branches	branch	NOUN
ftr-356	465	80	of	of	ADP
ftr-356	465	81	social	social	ADJ
ftr-356	465	82	order	order	NOUN
ftr-356	465	83	.	.	PUNCT
ftr-356	466	1	a	a	DET
ftr-356	466	2	similar	similar	ADJ
ftr-356	466	3	process	process	NOUN
ftr-356	466	4	will	will	AUX
ftr-356	466	5	take	take	VERB
ftr-356	466	6	88	88	NUM
ftr-356	466	7	.	.	PUNCT
ftr-356	467	1	on	on	ADP
ftr-356	467	2	the	the	DET
ftr-356	467	3	constitutional	constitutional	ADJ
ftr-356	467	4	implications	implication	NOUN
ftr-356	467	5	of	of	ADP
ftr-356	467	6	adjustment	adjustment	NOUN
ftr-356	467	7	for	for	ADP
ftr-356	467	8	inflation	inflation	NOUN
ftr-356	467	9	,	,	PUNCT
ftr-356	467	10	see	see	VERB
ftr-356	467	11	,	,	PUNCT
ftr-356	467	12	e.g.	e.g.	ADV
ftr-356	467	13	,	,	PUNCT
ftr-356	467	14	chen	chen	PROPN
ftr-356	467	15	,	,	PUNCT
ftr-356	467	16	supra	supra	PROPN
ftr-356	467	17	note	note	NOUN
ftr-356	467	18	12	12	NUM
ftr-356	467	19	,	,	PUNCT
ftr-356	467	20	at	at	ADP
ftr-356	467	21	1388	1388	NUM
ftr-356	467	22	-	-	SYM
ftr-356	467	23	95	95	NUM
ftr-356	467	24	;	;	PUNCT
ftr-356	467	25	fred	fred	PROPN
ftr-356	467	26	wertheimer	wertheimer	PROPN
ftr-356	467	27	&	&	CCONJ
ftr-356	467	28	susan	susan	PROPN
ftr-356	467	29	weiss	weiss	PROPN
ftr-356	467	30	manes	mane	NOUN
ftr-356	467	31	,	,	PUNCT
ftr-356	467	32	campaign	campaign	NOUN
ftr-356	467	33	finance	finance	NOUN
ftr-356	467	34	reform	reform	NOUN
ftr-356	467	35	:	:	PUNCT
ftr-356	467	36	a	a	DET
ftr-356	467	37	key	key	NOUN
ftr-356	467	38	to	to	ADP
ftr-356	467	39	restoring	restore	VERB
ftr-356	467	40	the	the	DET
ftr-356	467	41	health	health	NOUN
ftr-356	467	42	of	of	ADP
ftr-356	467	43	our	our	PRON
ftr-356	467	44	democracy	democracy	NOUN
ftr-356	467	45	,	,	PUNCT
ftr-356	467	46	94	94	NUM
ftr-356	467	47	colum	colum	NOUN
ftr-356	467	48	.	.	PUNCT
ftr-356	468	1	l.	l.	PROPN
ftr-356	468	2	rev	rev	PROPN
ftr-356	468	3	.	.	PROPN
ftr-356	468	4	1126	1126	NUM
ftr-356	468	5	,	,	PUNCT
ftr-356	468	6	1142	1142	NUM
ftr-356	468	7	(	(	PUNCT
ftr-356	468	8	1994	1994	NUM
ftr-356	468	9	):	):	PUNCT
ftr-356	468	10	rosenn	rosenn	NOUN
ftr-356	468	11	,	,	PUNCT
ftr-356	468	12	supra	supra	PROPN
ftr-356	468	13	note	note	NOUN
ftr-356	468	14	1	1	NUM
ftr-356	468	15	(	(	PUNCT
ftr-356	468	16	analyzing	analyze	VERB
ftr-356	468	17	the	the	DET
ftr-356	468	18	effect	effect	NOUN
ftr-356	468	19	of	of	ADP
ftr-356	468	20	inflation	inflation	NOUN
ftr-356	468	21	on	on	ADP
ftr-356	468	22	the	the	DET
ftr-356	468	23	various	various	ADJ
ftr-356	468	24	branches	branch	NOUN
ftr-356	468	25	of	of	ADP
ftr-356	468	26	law	law	NOUN
ftr-356	468	27	)	)	PUNCT
ftr-356	468	28	;	;	PUNCT
ftr-356	468	29	united	united	PROPN
ftr-356	468	30	states	states	PROPN
ftr-356	468	31	v.	v.	ADP
ftr-356	468	32	soderna	soderna	PROPN
ftr-356	468	33	,	,	PUNCT
ftr-356	468	34	82	82	NUM
ftr-356	468	35	f.3d	f.3d	NUM
ftr-356	468	36	1370	1370	NUM
ftr-356	468	37	(	(	PUNCT
ftr-356	468	38	7th	7th	ADJ
ftr-356	468	39	cir	cir	NOUN
ftr-356	468	40	.	.	PUNCT
ftr-356	468	41	1996	1996	NUM
ftr-356	468	42	)	)	PUNCT
ftr-356	468	43	.	.	PUNCT
ftr-356	469	1	89	89	NUM
ftr-356	469	2	.	.	PUNCT
ftr-356	470	1	on	on	ADP
ftr-356	470	2	the	the	DET
ftr-356	470	3	political	political	ADJ
ftr-356	470	4	economics	economic	NOUN
ftr-356	470	5	of	of	ADP
ftr-356	470	6	inflation	inflation	NOUN
ftr-356	470	7	,	,	PUNCT
ftr-356	470	8	see	see	VERB
ftr-356	470	9	,	,	PUNCT
ftr-356	470	10	e.g.	e.g.	ADV
ftr-356	470	11	,	,	PUNCT
ftr-356	470	12	the	the	DET
ftr-356	470	13	political	political	ADJ
ftr-356	470	14	economy	economy	NOUN
ftr-356	470	15	of	of	ADP
ftr-356	470	16	inflation	inflation	NOUN
ftr-356	470	17	,	,	PUNCT
ftr-356	470	18	(	(	PUNCT
ftr-356	470	19	fred	fred	PROPN
ftr-356	470	20	hirsh	hirsh	PROPN
ftr-356	470	21	&	&	CCONJ
ftr-356	470	22	john	john	PROPN
ftr-356	470	23	goldthorpe	goldthorpe	PROPN
ftr-356	470	24	eds	eds	PROPN
ftr-356	470	25	.	.	PROPN
ftr-356	470	26	,	,	PUNCT
ftr-356	470	27	harvard	harvard	PROPN
ftr-356	470	28	univ	univ	PROPN
ftr-356	470	29	.	.	PUNCT
ftr-356	471	1	press	press	PROPN
ftr-356	471	2	1978	1978	NUM
ftr-356	471	3	)	)	PUNCT
ftr-356	471	4	.	.	PUNCT
ftr-356	472	1	90	90	NUM
ftr-356	472	2	.	.	PUNCT
ftr-356	473	1	there	there	PRON
ftr-356	473	2	are	be	VERB
ftr-356	473	3	several	several	ADJ
ftr-356	473	4	reasons	reason	NOUN
ftr-356	473	5	for	for	ADP
ftr-356	473	6	this	this	PRON
ftr-356	473	7	.	.	PUNCT
ftr-356	474	1	the	the	DET
ftr-356	474	2	tax	tax	NOUN
ftr-356	474	3	system	system	NOUN
ftr-356	474	4	is	be	AUX
ftr-356	474	5	technically	technically	ADV
ftr-356	474	6	complex	complex	ADJ
ftr-356	474	7	,	,	PUNCT
ftr-356	474	8	cumbersome	cumbersome	ADJ
ftr-356	474	9	and	and	CCONJ
ftr-356	474	10	conservative	conservative	ADJ
ftr-356	474	11	in	in	ADP
ftr-356	474	12	the	the	DET
ftr-356	474	13	sense	sense	NOUN
ftr-356	474	14	that	that	SCONJ
ftr-356	474	15	it	it	PRON
ftr-356	474	16	does	do	AUX
ftr-356	474	17	not	not	PART
ftr-356	474	18	take	take	VERB
ftr-356	474	19	risks	risk	NOUN
ftr-356	474	20	and	and	CCONJ
ftr-356	474	21	demands	demand	NOUN
ftr-356	474	22	a	a	DET
ftr-356	474	23	relatively	relatively	ADV
ftr-356	474	24	high	high	ADJ
ftr-356	474	25	degree	degree	NOUN
ftr-356	474	26	of	of	ADP
ftr-356	474	27	certainty	certainty	NOUN
ftr-356	474	28	of	of	ADP
ftr-356	474	29	success	success	NOUN
ftr-356	474	30	;	;	PUNCT
ftr-356	474	31	the	the	DET
ftr-356	474	32	tax	tax	NOUN
ftr-356	474	33	system	system	NOUN
ftr-356	474	34	often	often	ADV
ftr-356	474	35	serves	serve	VERB
ftr-356	474	36	as	as	ADP
ftr-356	474	37	an	an	DET
ftr-356	474	38	arena	arena	NOUN
ftr-356	474	39	for	for	ADP
ftr-356	474	40	political	political	ADJ
ftr-356	474	41	grappling	grappling	NOUN
ftr-356	474	42	in	in	ADP
ftr-356	474	43	regard	regard	NOUN
ftr-356	474	44	to	to	ADP
ftr-356	474	45	political	political	ADJ
ftr-356	474	46	approaches	approach	NOUN
ftr-356	474	47	of	of	ADP
ftr-356	474	48	considerable	considerable	ADJ
ftr-356	474	49	economic	economic	ADJ
ftr-356	474	50	and	and	CCONJ
ftr-356	474	51	social	social	ADJ
ftr-356	474	52	importance	importance	NOUN
ftr-356	474	53	that	that	PRON
ftr-356	474	54	are	be	AUX
ftr-356	474	55	ultimately	ultimately	ADV
ftr-356	474	56	decided	decide	VERB
ftr-356	474	57	through	through	ADP
ftr-356	474	58	a	a	DET
ftr-356	474	59	long	long	ADJ
ftr-356	474	60	process	process	NOUN
ftr-356	474	61	.	.	PUNCT
ftr-356	475	1	lastly	lastly	ADV
ftr-356	475	2	,	,	PUNCT
ftr-356	475	3	there	there	PRON
ftr-356	475	4	are	be	VERB
ftr-356	475	5	often	often	ADV
ftr-356	475	6	powerful	powerful	ADJ
ftr-356	475	7	elements	element	NOUN
ftr-356	475	8	of	of	ADP
ftr-356	475	9	society	society	NOUN
ftr-356	475	10	that	that	PRON
ftr-356	475	11	support	support	VERB
ftr-356	475	12	preserving	preserve	VERB
ftr-356	475	13	the	the	DET
ftr-356	475	14	status	status	NOUN
ftr-356	475	15	quo	quo	NOUN
ftr-356	475	16	.	.	PUNCT
ftr-356	476	1	2010	2010	NUM
ftr-356	476	2	]	]	PUNCT
ftr-356	477	1	the	the	DET
ftr-356	477	2	coming	come	VERB
ftr-356	477	3	(	(	PUNCT
ftr-356	477	4	?	?	PUNCT
ftr-356	477	5	)	)	PUNCT
ftr-356	477	6	inflation	inflation	NOUN
ftr-356	477	7	and	and	CCONJ
ftr-356	477	8	the	the	DET
ftr-356	477	9	income	income	NOUN
ftr-356	477	10	tax	tax	NOUN
ftr-356	477	11	433	433	NUM
ftr-356	477	12	place	place	NOUN
ftr-356	477	13	when	when	SCONJ
ftr-356	477	14	the	the	DET
ftr-356	477	15	rate	rate	NOUN
ftr-356	477	16	of	of	ADP
ftr-356	477	17	inflation	inflation	NOUN
ftr-356	477	18	decreases	decrease	VERB
ftr-356	477	19	,	,	PUNCT
ftr-356	477	20	and	and	CCONJ
ftr-356	477	21	the	the	DET
ftr-356	477	22	social	social	ADJ
ftr-356	477	23	agenda	agenda	NOUN
ftr-356	477	24	addresses	address	VERB
ftr-356	477	25	the	the	DET
ftr-356	477	26	issue	issue	NOUN
ftr-356	477	27	of	of	ADP
ftr-356	477	28	rescinding	rescind	VERB
ftr-356	477	29	adjustment	adjustment	NOUN
ftr-356	477	30	regimes	regime	NOUN
ftr-356	477	31	.	.	PUNCT
ftr-356	478	1	here	here	ADV
ftr-356	478	2	,	,	PUNCT
ftr-356	478	3	too	too	ADV
ftr-356	478	4	,	,	PUNCT
ftr-356	478	5	the	the	DET
ftr-356	478	6	tax	tax	NOUN
ftr-356	478	7	regime	regime	NOUN
ftr-356	478	8	will	will	AUX
ftr-356	478	9	respond	respond	VERB
ftr-356	478	10	only	only	ADV
ftr-356	478	11	after	after	ADP
ftr-356	478	12	the	the	DET
ftr-356	478	13	crystallization	crystallization	NOUN
ftr-356	478	14	of	of	ADP
ftr-356	478	15	a	a	DET
ftr-356	478	16	culture	culture	NOUN
ftr-356	478	17	of	of	ADP
ftr-356	478	18	nominalism	nominalism	NOUN
ftr-356	478	19	in	in	ADP
ftr-356	478	20	the	the	DET
ftr-356	478	21	primary	primary	ADJ
ftr-356	478	22	levels	level	NOUN
ftr-356	478	23	of	of	ADP
ftr-356	478	24	the	the	DET
ftr-356	478	25	social	social	ADJ
ftr-356	478	26	order	order	NOUN
ftr-356	478	27	.	.	PUNCT
ftr-356	479	1	this	this	DET
ftr-356	479	2	characteristic	characteristic	NOUN
ftr-356	479	3	of	of	ADP
ftr-356	479	4	the	the	DET
ftr-356	479	5	tax	tax	NOUN
ftr-356	479	6	system	system	NOUN
ftr-356	479	7	means	mean	VERB
ftr-356	479	8	that	that	SCONJ
ftr-356	479	9	it	it	PRON
ftr-356	479	10	will	will	AUX
ftr-356	479	11	neither	neither	CCONJ
ftr-356	479	12	be	be	AUX
ftr-356	479	13	the	the	DET
ftr-356	479	14	first	first	ADJ
ftr-356	479	15	to	to	PART
ftr-356	479	16	adopt	adopt	VERB
ftr-356	479	17	nor	nor	CCONJ
ftr-356	479	18	the	the	DET
ftr-356	479	19	first	first	ADJ
ftr-356	479	20	to	to	PART
ftr-356	479	21	repeal	repeal	VERB
ftr-356	479	22	adjustment	adjustment	NOUN
ftr-356	479	23	mechanisms	mechanism	NOUN
ftr-356	479	24	.	.	PUNCT
ftr-356	480	1	this	this	DET
ftr-356	480	2	approach	approach	NOUN
ftr-356	480	3	clarifies	clarify	VERB
ftr-356	480	4	the	the	DET
ftr-356	480	5	united	united	PROPN
ftr-356	480	6	states	states	PROPN
ftr-356	480	7	environment	environment	NOUN
ftr-356	480	8	regarding	regard	VERB
ftr-356	480	9	adjustment	adjustment	NOUN
ftr-356	480	10	for	for	ADP
ftr-356	480	11	inflation	inflation	NOUN
ftr-356	480	12	,	,	PUNCT
ftr-356	480	13	including	include	VERB
ftr-356	480	14	the	the	DET
ftr-356	480	15	tax	tax	NOUN
ftr-356	480	16	regime.91	regime.91	NOUN
ftr-356	480	17	the	the	DET
ftr-356	480	18	american	american	ADJ
ftr-356	480	19	discourse	discourse	NOUN
ftr-356	480	20	on	on	ADP
ftr-356	480	21	adjusting	adjust	VERB
ftr-356	480	22	the	the	DET
ftr-356	480	23	income	income	NOUN
ftr-356	480	24	tax	tax	NOUN
ftr-356	480	25	regime	regime	NOUN
ftr-356	480	26	for	for	ADP
ftr-356	480	27	inflation	inflation	NOUN
ftr-356	480	28	,	,	PUNCT
ftr-356	480	29	which	which	PRON
ftr-356	480	30	first	first	ADV
ftr-356	480	31	took	take	VERB
ftr-356	480	32	place	place	NOUN
ftr-356	480	33	in	in	ADP
ftr-356	480	34	the	the	DET
ftr-356	480	35	late	late	ADJ
ftr-356	480	36	nineteen	nineteen	NUM
ftr-356	480	37	seventies	seventy	NOUN
ftr-356	480	38	and	and	CCONJ
ftr-356	480	39	early	early	ADJ
ftr-356	480	40	nineteen	nineteen	NUM
ftr-356	480	41	eighties	eighty	NOUN
ftr-356	480	42	,	,	PUNCT
ftr-356	480	43	was	be	AUX
ftr-356	480	44	unproductive	unproductive	ADJ
ftr-356	480	45	from	from	ADP
ftr-356	480	46	the	the	DET
ftr-356	480	47	start	start	NOUN
ftr-356	480	48	,	,	PUNCT
ftr-356	480	49	and	and	CCONJ
ftr-356	480	50	was	be	AUX
ftr-356	480	51	doomed	doom	VERB
ftr-356	480	52	to	to	ADP
ftr-356	480	53	failure	failure	NOUN
ftr-356	480	54	because	because	SCONJ
ftr-356	480	55	the	the	DET
ftr-356	480	56	u.s	u.s	PROPN
ftr-356	480	57	.	.	PROPN
ftr-356	480	58	culture	culture	NOUN
ftr-356	480	59	of	of	ADP
ftr-356	480	60	adjustism	adjustism	NOUN
ftr-356	480	61	was	be	AUX
ftr-356	480	62	not	not	PART
ftr-356	480	63	sufficiently	sufficiently	ADV
ftr-356	480	64	ripe	ripe	ADJ
ftr-356	480	65	for	for	ADP
ftr-356	480	66	justifying	justify	VERB
ftr-356	480	67	or	or	CCONJ
ftr-356	480	68	permitting	permit	VERB
ftr-356	480	69	a	a	DET
ftr-356	480	70	“	"	PUNCT
ftr-356	480	71	legitimate	legitimate	ADJ
ftr-356	480	72	”	"	PUNCT
ftr-356	480	73	social	social	ADJ
ftr-356	480	74	decision	decision	NOUN
ftr-356	480	75	on	on	ADP
ftr-356	480	76	adjusting	adjust	VERB
ftr-356	480	77	the	the	DET
ftr-356	480	78	tax	tax	NOUN
ftr-356	480	79	system	system	NOUN
ftr-356	480	80	for	for	ADP
ftr-356	480	81	inflation	inflation	NOUN
ftr-356	480	82	.	.	PUNCT
ftr-356	481	1	it	it	PRON
ftr-356	481	2	would	would	AUX
ftr-356	481	3	have	have	AUX
ftr-356	481	4	been	be	AUX
ftr-356	481	5	entirely	entirely	ADV
ftr-356	481	6	unreasonable	unreasonable	ADJ
ftr-356	481	7	to	to	PART
ftr-356	481	8	expect	expect	VERB
ftr-356	481	9	the	the	DET
ftr-356	481	10	tax	tax	NOUN
ftr-356	481	11	system	system	NOUN
ftr-356	481	12	to	to	PART
ftr-356	481	13	adopt	adopt	VERB
ftr-356	481	14	adjustment	adjustment	NOUN
ftr-356	481	15	regime	regime	NOUN
ftr-356	481	16	when	when	SCONJ
ftr-356	481	17	the	the	DET
ftr-356	481	18	american	american	ADJ
ftr-356	481	19	social	social	ADJ
ftr-356	481	20	order	order	NOUN
ftr-356	481	21	did	do	AUX
ftr-356	481	22	not	not	PART
ftr-356	481	23	comprise	comprise	VERB
ftr-356	481	24	the	the	DET
ftr-356	481	25	requisite	requisite	ADJ
ftr-356	481	26	normative	normative	ADJ
ftr-356	481	27	adjustment	adjustment	NOUN
ftr-356	481	28	infrastructure	infrastructure	NOUN
ftr-356	481	29	within	within	ADP
ftr-356	481	30	which	which	PRON
ftr-356	481	31	tax	tax	NOUN
ftr-356	481	32	adjustment	adjustment	NOUN
ftr-356	481	33	could	could	AUX
ftr-356	481	34	develop	develop	VERB
ftr-356	481	35	.	.	PUNCT
ftr-356	482	1	there	there	PRON
ftr-356	482	2	was	be	VERB
ftr-356	482	3	little	little	ADJ
ftr-356	482	4	academic	academic	ADJ
ftr-356	482	5	writing	writing	NOUN
ftr-356	482	6	on	on	ADP
ftr-356	482	7	adjusting	adjust	VERB
ftr-356	482	8	the	the	DET
ftr-356	482	9	social	social	ADJ
ftr-356	482	10	order	order	NOUN
ftr-356	482	11	for	for	ADP
ftr-356	482	12	inflation	inflation	NOUN
ftr-356	482	13	of	of	ADP
ftr-356	482	14	its	its	PRON
ftr-356	482	15	non	non	ADJ
ftr-356	482	16	-	-	ADJ
ftr-356	482	17	tax	tax	ADJ
ftr-356	482	18	components	component	NOUN
ftr-356	482	19	,	,	PUNCT
ftr-356	482	20	despite	despite	SCONJ
ftr-356	482	21	the	the	DET
ftr-356	482	22	impact	impact	NOUN
ftr-356	482	23	of	of	ADP
ftr-356	482	24	inflation	inflation	NOUN
ftr-356	482	25	on	on	ADP
ftr-356	482	26	the	the	DET
ftr-356	482	27	american	american	ADJ
ftr-356	482	28	economy	economy	NOUN
ftr-356	482	29	and	and	CCONJ
ftr-356	482	30	society.92	society.92	PROPN
ftr-356	482	31	american	american	ADJ
ftr-356	482	32	legal	legal	ADJ
ftr-356	482	33	discourse	discourse	NOUN
ftr-356	482	34	did	do	AUX
ftr-356	482	35	not	not	PART
ftr-356	482	36	perceive	perceive	VERB
ftr-356	482	37	the	the	DET
ftr-356	482	38	issue	issue	NOUN
ftr-356	482	39	of	of	ADP
ftr-356	482	40	adjustment	adjustment	NOUN
ftr-356	482	41	for	for	SCONJ
ftr-356	482	42	inflation	inflation	NOUN
ftr-356	482	43	to	to	PART
ftr-356	482	44	be	be	AUX
ftr-356	482	45	the	the	DET
ftr-356	482	46	kind	kind	NOUN
ftr-356	482	47	of	of	ADP
ftr-356	482	48	fundamental	fundamental	ADJ
ftr-356	482	49	cultural	cultural	ADJ
ftr-356	482	50	issue	issue	NOUN
ftr-356	482	51	that	that	PRON
ftr-356	482	52	would	would	AUX
ftr-356	482	53	warrant	warrant	VERB
ftr-356	482	54	in	in	ADP
ftr-356	482	55	-	-	PUNCT
ftr-356	482	56	depth	depth	NOUN
ftr-356	482	57	theoretical	theoretical	ADJ
ftr-356	482	58	research	research	NOUN
ftr-356	482	59	from	from	ADP
ftr-356	482	60	a	a	DET
ftr-356	482	61	broad	broad	ADJ
ftr-356	482	62	perspective	perspective	NOUN
ftr-356	482	63	.	.	PUNCT
ftr-356	483	1	this	this	DET
ftr-356	483	2	discourse	discourse	NOUN
ftr-356	483	3	reflected	reflect	VERB
ftr-356	483	4	a	a	DET
ftr-356	483	5	deeply	deeply	ADV
ftr-356	483	6	rooted	rooted	ADJ
ftr-356	483	7	and	and	CCONJ
ftr-356	483	8	pure	pure	ADJ
ftr-356	483	9	nominalistic	nominalistic	ADJ
ftr-356	483	10	culture	culture	NOUN
ftr-356	483	11	.	.	PUNCT
ftr-356	484	1	although	although	SCONJ
ftr-356	484	2	the	the	DET
ftr-356	484	3	american	american	ADJ
ftr-356	484	4	theoretical	theoretical	ADJ
ftr-356	484	5	tax	tax	NOUN
ftr-356	484	6	research	research	NOUN
ftr-356	484	7	laid	lay	VERB
ftr-356	484	8	the	the	DET
ftr-356	484	9	appropriate	appropriate	ADJ
ftr-356	484	10	groundwork	groundwork	NOUN
ftr-356	484	11	for	for	ADP
ftr-356	484	12	adopting	adopt	VERB
ftr-356	484	13	an	an	DET
ftr-356	484	14	adjustment	adjustment	NOUN
ftr-356	484	15	regime,93	regime,93	NOUN
ftr-356	484	16	that	that	SCONJ
ftr-356	484	17	groundwork	groundwork	NOUN
ftr-356	484	18	did	do	AUX
ftr-356	484	19	not	not	PART
ftr-356	484	20	achieve	achieve	VERB
ftr-356	484	21	statutory	statutory	ADJ
ftr-356	484	22	expression	expression	NOUN
ftr-356	484	23	.	.	PUNCT
ftr-356	485	1	political	political	ADJ
ftr-356	485	2	discussions	discussion	NOUN
ftr-356	485	3	highlighted	highlight	VERB
ftr-356	485	4	the	the	DET
ftr-356	485	5	complexity	complexity	NOUN
ftr-356	485	6	behind	behind	ADP
ftr-356	485	7	adjustism	adjustism	NOUN
ftr-356	485	8	in	in	ADP
ftr-356	485	9	order	order	NOUN
ftr-356	485	10	to	to	PART
ftr-356	485	11	reject	reject	VERB
ftr-356	485	12	its	its	PRON
ftr-356	485	13	adoption.94	adoption.94	NOUN
ftr-356	485	14	the	the	DET
ftr-356	485	15	complexity	complexity	NOUN
ftr-356	485	16	argument	argument	NOUN
ftr-356	485	17	91	91	NUM
ftr-356	485	18	.	.	PUNCT
ftr-356	486	1	see	see	VERB
ftr-356	486	2	,	,	PUNCT
ftr-356	486	3	e.g.	e.g.	ADV
ftr-356	486	4	,	,	PUNCT
ftr-356	486	5	advisory	advisory	ADJ
ftr-356	486	6	comm	comm	NOUN
ftr-356	486	7	.	.	PUNCT
ftr-356	487	1	on	on	ADP
ftr-356	487	2	intergovernmental	intergovernmental	ADJ
ftr-356	487	3	relations	relation	NOUN
ftr-356	487	4	,	,	PUNCT
ftr-356	487	5	inflation	inflation	NOUN
ftr-356	487	6	and	and	CCONJ
ftr-356	487	7	federal	federal	ADJ
ftr-356	487	8	and	and	CCONJ
ftr-356	487	9	state	state	NOUN
ftr-356	487	10	income	income	NOUN
ftr-356	487	11	taxes	taxis	NOUN
ftr-356	487	12	:	:	PUNCT
ftr-356	487	13	a	a	DET
ftr-356	487	14	commission	commission	NOUN
ftr-356	487	15	report	report	NOUN
ftr-356	487	16	(	(	PUNCT
ftr-356	487	17	1976	1976	NUM
ftr-356	487	18	)	)	PUNCT
ftr-356	487	19	.	.	PUNCT
ftr-356	488	1	92	92	NUM
ftr-356	488	2	.	.	PUNCT
ftr-356	489	1	chen	chen	PROPN
ftr-356	489	2	,	,	PUNCT
ftr-356	489	3	supra	supra	PROPN
ftr-356	489	4	note	note	NOUN
ftr-356	489	5	12	12	NUM
ftr-356	489	6	,	,	PUNCT
ftr-356	489	7	at	at	ADP
ftr-356	489	8	1378	1378	NUM
ftr-356	489	9	-	-	SYM
ftr-356	489	10	79	79	NUM
ftr-356	489	11	.	.	PUNCT
ftr-356	489	12	93	93	NUM
ftr-356	489	13	.	.	PUNCT
ftr-356	490	1	differences	difference	NOUN
ftr-356	490	2	in	in	ADP
ftr-356	490	3	adjustment	adjustment	NOUN
ftr-356	490	4	culture	culture	NOUN
ftr-356	490	5	are	be	AUX
ftr-356	490	6	also	also	ADV
ftr-356	490	7	reflected	reflect	VERB
ftr-356	490	8	in	in	ADP
ftr-356	490	9	attitudes	attitude	NOUN
ftr-356	490	10	towards	towards	ADP
ftr-356	490	11	changes	change	NOUN
ftr-356	490	12	in	in	ADP
ftr-356	490	13	the	the	DET
ftr-356	490	14	monetary	monetary	ADJ
ftr-356	490	15	currency	currency	NOUN
ftr-356	490	16	itself	itself	PRON
ftr-356	490	17	.	.	PUNCT
ftr-356	491	1	thus	thus	ADV
ftr-356	491	2	,	,	PUNCT
ftr-356	491	3	for	for	ADP
ftr-356	491	4	example	example	NOUN
ftr-356	491	5	,	,	PUNCT
ftr-356	491	6	in	in	ADP
ftr-356	491	7	regard	regard	NOUN
ftr-356	491	8	to	to	ADP
ftr-356	491	9	replacing	replace	VERB
ftr-356	491	10	bills	bill	NOUN
ftr-356	491	11	with	with	ADP
ftr-356	491	12	coins	coin	NOUN
ftr-356	491	13	,	,	PUNCT
ftr-356	491	14	which	which	PRON
ftr-356	491	15	reflects	reflect	VERB
ftr-356	491	16	the	the	DET
ftr-356	491	17	diminished	diminished	ADJ
ftr-356	491	18	importance	importance	NOUN
ftr-356	491	19	of	of	ADP
ftr-356	491	20	the	the	DET
ftr-356	491	21	sum	sum	NOUN
ftr-356	491	22	formerly	formerly	ADV
ftr-356	491	23	represented	represent	VERB
ftr-356	491	24	by	by	ADP
ftr-356	491	25	the	the	DET
ftr-356	491	26	bill	bill	NOUN
ftr-356	491	27	now	now	ADV
ftr-356	491	28	represented	represent	VERB
ftr-356	491	29	by	by	ADP
ftr-356	491	30	the	the	DET
ftr-356	491	31	coin	coin	NOUN
ftr-356	491	32	,	,	PUNCT
ftr-356	491	33	a	a	DET
ftr-356	491	34	country	country	NOUN
ftr-356	491	35	with	with	ADP
ftr-356	491	36	a	a	DET
ftr-356	491	37	pure	pure	ADJ
ftr-356	491	38	culture	culture	NOUN
ftr-356	491	39	of	of	ADP
ftr-356	491	40	nominalism	nominalism	NOUN
ftr-356	491	41	will	will	AUX
ftr-356	491	42	be	be	AUX
ftr-356	491	43	more	more	ADV
ftr-356	491	44	resistant	resistant	ADJ
ftr-356	491	45	to	to	ADP
ftr-356	491	46	changing	change	VERB
ftr-356	491	47	its	its	PRON
ftr-356	491	48	currency	currency	NOUN
ftr-356	491	49	than	than	ADP
ftr-356	491	50	a	a	DET
ftr-356	491	51	country	country	NOUN
ftr-356	491	52	with	with	ADP
ftr-356	491	53	a	a	DET
ftr-356	491	54	culture	culture	NOUN
ftr-356	491	55	of	of	ADP
ftr-356	491	56	adjustism	adjustism	NOUN
ftr-356	491	57	.	.	PUNCT
ftr-356	492	1	despite	despite	SCONJ
ftr-356	492	2	the	the	DET
ftr-356	492	3	aggregate	aggregate	ADJ
ftr-356	492	4	inflation	inflation	NOUN
ftr-356	492	5	in	in	ADP
ftr-356	492	6	the	the	DET
ftr-356	492	7	u.s	u.s	PROPN
ftr-356	492	8	.	.	PROPN
ftr-356	492	9	over	over	ADP
ftr-356	492	10	the	the	DET
ftr-356	492	11	years	year	NOUN
ftr-356	492	12	,	,	PUNCT
ftr-356	492	13	the	the	DET
ftr-356	492	14	currency	currency	NOUN
ftr-356	492	15	has	have	AUX
ftr-356	492	16	not	not	PART
ftr-356	492	17	been	be	AUX
ftr-356	492	18	replaced	replace	VERB
ftr-356	492	19	,	,	PUNCT
ftr-356	492	20	and	and	CCONJ
ftr-356	492	21	,	,	PUNCT
ftr-356	492	22	for	for	ADP
ftr-356	492	23	a	a	DET
ftr-356	492	24	very	very	ADV
ftr-356	492	25	long	long	ADJ
ftr-356	492	26	time	time	NOUN
ftr-356	492	27	,	,	PUNCT
ftr-356	492	28	there	there	PRON
ftr-356	492	29	was	be	VERB
ftr-356	492	30	no	no	DET
ftr-356	492	31	substantial	substantial	ADJ
ftr-356	492	32	attempt	attempt	NOUN
ftr-356	492	33	to	to	PART
ftr-356	492	34	exchange	exchange	VERB
ftr-356	492	35	bills	bill	NOUN
ftr-356	492	36	for	for	ADP
ftr-356	492	37	coins	coin	NOUN
ftr-356	492	38	.	.	PUNCT
ftr-356	493	1	the	the	DET
ftr-356	493	2	recent	recent	ADJ
ftr-356	493	3	move	move	NOUN
ftr-356	493	4	of	of	ADP
ftr-356	493	5	introducing	introduce	VERB
ftr-356	493	6	a	a	DET
ftr-356	493	7	one	one	NUM
ftr-356	493	8	-	-	PUNCT
ftr-356	493	9	dollar	dollar	NOUN
ftr-356	493	10	coin	coin	NOUN
ftr-356	493	11	alongside	alongside	ADP
ftr-356	493	12	the	the	DET
ftr-356	493	13	dollar	dollar	NOUN
ftr-356	493	14	bill	bill	NOUN
ftr-356	493	15	does	do	AUX
ftr-356	493	16	not	not	PART
ftr-356	493	17	seem	seem	VERB
ftr-356	493	18	to	to	PART
ftr-356	493	19	have	have	AUX
ftr-356	493	20	been	be	AUX
ftr-356	493	21	met	meet	VERB
ftr-356	493	22	with	with	ADP
ftr-356	493	23	success	success	NOUN
ftr-356	493	24	.	.	PUNCT
ftr-356	494	1	in	in	ADP
ftr-356	494	2	this	this	DET
ftr-356	494	3	issue	issue	NOUN
ftr-356	494	4	,	,	PUNCT
ftr-356	494	5	nominalism	nominalism	NOUN
ftr-356	494	6	is	be	AUX
ftr-356	494	7	reflected	reflect	VERB
ftr-356	494	8	in	in	ADP
ftr-356	494	9	symbolic	symbolic	ADJ
ftr-356	494	10	and	and	CCONJ
ftr-356	494	11	psychological	psychological	ADJ
ftr-356	494	12	manifestations	manifestation	NOUN
ftr-356	494	13	that	that	PRON
ftr-356	494	14	ascribe	ascribe	VERB
ftr-356	494	15	significant	significant	ADJ
ftr-356	494	16	importance	importance	NOUN
ftr-356	494	17	to	to	ADP
ftr-356	494	18	the	the	DET
ftr-356	494	19	status	status	NOUN
ftr-356	494	20	quo	quo	NOUN
ftr-356	494	21	.	.	PUNCT
ftr-356	495	1	94	94	NUM
ftr-356	495	2	.	.	PUNCT
ftr-356	496	1	in	in	ADP
ftr-356	496	2	1984	1984	NUM
ftr-356	496	3	,	,	PUNCT
ftr-356	496	4	the	the	DET
ftr-356	496	5	u.s	u.s	PROPN
ftr-356	496	6	.	.	PROPN
ftr-356	496	7	treasury	treasury	PROPN
ftr-356	496	8	recommended	recommend	VERB
ftr-356	496	9	an	an	DET
ftr-356	496	10	adjustment	adjustment	NOUN
ftr-356	496	11	regime	regime	NOUN
ftr-356	496	12	based	base	VERB
ftr-356	496	13	on	on	ADP
ftr-356	496	14	indexing	index	VERB
ftr-356	496	15	the	the	DET
ftr-356	496	16	tax	tax	NOUN
ftr-356	496	17	system	system	NOUN
ftr-356	496	18	,	,	PUNCT
ftr-356	496	19	but	but	CCONJ
ftr-356	496	20	the	the	DET
ftr-356	496	21	recommendation	recommendation	NOUN
ftr-356	496	22	failed	fail	VERB
ftr-356	496	23	to	to	PART
ftr-356	496	24	garner	garner	VERB
ftr-356	496	25	support	support	NOUN
ftr-356	496	26	,	,	PUNCT
ftr-356	496	27	primarily	primarily	ADV
ftr-356	496	28	due	due	ADP
ftr-356	496	29	to	to	ADP
ftr-356	496	30	the	the	DET
ftr-356	496	31	complexity	complexity	NOUN
ftr-356	496	32	argument	argument	NOUN
ftr-356	496	33	.	.	PUNCT
ftr-356	497	1	see	see	VERB
ftr-356	497	2	treasury	treasury	PROPN
ftr-356	497	3	dep’t	dep’t	PROPN
ftr-356	497	4	,	,	PUNCT
ftr-356	497	5	tax	tax	NOUN
ftr-356	497	6	reform	reform	NOUN
ftr-356	497	7	for	for	ADP
ftr-356	497	8	fairness	fairness	NOUN
ftr-356	497	9	simplicity	simplicity	NOUN
ftr-356	497	10	and	and	CCONJ
ftr-356	497	11	economic	economic	ADJ
ftr-356	497	12	growth	growth	NOUN
ftr-356	497	13	,	,	PUNCT
ftr-356	497	14	at	at	ADP
ftr-356	497	15	97	97	NUM
ftr-356	497	16	(	(	PUNCT
ftr-356	497	17	1984	1984	NUM
ftr-356	497	18	)	)	PUNCT
ftr-356	497	19	;	;	PUNCT
ftr-356	498	1	david	david	PROPN
ftr-356	498	2	a.	a.	PROPN
ftr-356	498	3	weisbach	weisbach	PROPN
ftr-356	498	4	,	,	PUNCT
ftr-356	498	5	the	the	DET
ftr-356	498	6	434	434	NUM
ftr-356	498	7	florida	florida	PROPN
ftr-356	498	8	tax	tax	NOUN
ftr-356	498	9	review	review	NOUN
ftr-356	498	10	[	[	X
ftr-356	498	11	vol	vol	NOUN
ftr-356	498	12	.	.	PUNCT
ftr-356	499	1	10:4	10:4	NUM
ftr-356	499	2	was	be	AUX
ftr-356	499	3	largely	largely	ADV
ftr-356	499	4	rhetorical	rhetorical	ADJ
ftr-356	499	5	,	,	PUNCT
ftr-356	499	6	since	since	SCONJ
ftr-356	499	7	the	the	DET
ftr-356	499	8	primary	primary	ADJ
ftr-356	499	9	reason	reason	NOUN
ftr-356	499	10	for	for	ADP
ftr-356	499	11	rejecting	reject	VERB
ftr-356	499	12	adjustment	adjustment	NOUN
ftr-356	499	13	for	for	ADP
ftr-356	499	14	inflation	inflation	NOUN
ftr-356	499	15	was	be	AUX
ftr-356	499	16	the	the	DET
ftr-356	499	17	pervasive	pervasive	ADJ
ftr-356	499	18	nominalistic	nominalistic	ADJ
ftr-356	499	19	culture	culture	NOUN
ftr-356	499	20	of	of	ADP
ftr-356	499	21	the	the	DET
ftr-356	499	22	american	american	ADJ
ftr-356	499	23	society	society	NOUN
ftr-356	499	24	.	.	PUNCT
ftr-356	500	1	while	while	SCONJ
ftr-356	500	2	there	there	PRON
ftr-356	500	3	are	be	VERB
ftr-356	500	4	some	some	DET
ftr-356	500	5	isolated	isolated	ADJ
ftr-356	500	6	instances	instance	NOUN
ftr-356	500	7	of	of	ADP
ftr-356	500	8	adjustment	adjustment	NOUN
ftr-356	500	9	for	for	ADP
ftr-356	500	10	inflation	inflation	NOUN
ftr-356	500	11	,	,	PUNCT
ftr-356	500	12	they	they	PRON
ftr-356	500	13	are	be	AUX
ftr-356	500	14	inconsequential	inconsequential	ADJ
ftr-356	500	15	compared	compare	VERB
ftr-356	500	16	to	to	ADP
ftr-356	500	17	the	the	DET
ftr-356	500	18	overall	overall	ADJ
ftr-356	500	19	nominalistic	nominalistic	ADJ
ftr-356	500	20	approach	approach	NOUN
ftr-356	500	21	,	,	PUNCT
ftr-356	500	22	and	and	CCONJ
ftr-356	500	23	do	do	AUX
ftr-356	500	24	not	not	PART
ftr-356	500	25	affect	affect	VERB
ftr-356	500	26	the	the	DET
ftr-356	500	27	general	general	ADJ
ftr-356	500	28	nominal	nominal	ADJ
ftr-356	500	29	character	character	NOUN
ftr-356	500	30	of	of	ADP
ftr-356	500	31	the	the	DET
ftr-356	500	32	american	american	ADJ
ftr-356	500	33	culture.95	culture.95	PROPN
ftr-356	500	34	therefore	therefore	ADV
ftr-356	500	35	,	,	PUNCT
ftr-356	500	36	it	it	PRON
ftr-356	500	37	is	be	AUX
ftr-356	500	38	reasonable	reasonable	ADJ
ftr-356	500	39	to	to	PART
ftr-356	500	40	predict	predict	VERB
ftr-356	500	41	that	that	SCONJ
ftr-356	500	42	even	even	ADV
ftr-356	500	43	if	if	SCONJ
ftr-356	500	44	the	the	DET
ftr-356	500	45	rate	rate	NOUN
ftr-356	500	46	of	of	ADP
ftr-356	500	47	inflation	inflation	NOUN
ftr-356	500	48	were	be	AUX
ftr-356	500	49	to	to	PART
ftr-356	500	50	rise	rise	VERB
ftr-356	500	51	,	,	PUNCT
ftr-356	500	52	it	it	PRON
ftr-356	500	53	is	be	AUX
ftr-356	500	54	doubtful	doubtful	ADJ
ftr-356	500	55	that	that	SCONJ
ftr-356	500	56	the	the	DET
ftr-356	500	57	tax	tax	NOUN
ftr-356	500	58	system	system	NOUN
ftr-356	500	59	will	will	AUX
ftr-356	500	60	adopt	adopt	VERB
ftr-356	500	61	ca	ca	NOUN
ftr-356	500	62	or	or	CCONJ
ftr-356	500	63	even	even	ADV
ftr-356	500	64	epa	epa	PROPN
ftr-356	500	65	regime	regime	NOUN
ftr-356	500	66	in	in	ADP
ftr-356	500	67	the	the	DET
ftr-356	500	68	absence	absence	NOUN
ftr-356	500	69	of	of	ADP
ftr-356	500	70	parallel	parallel	ADJ
ftr-356	500	71	developments	development	NOUN
ftr-356	500	72	in	in	ADP
ftr-356	500	73	other	other	ADJ
ftr-356	500	74	levels	level	NOUN
ftr-356	500	75	of	of	ADP
ftr-356	500	76	the	the	DET
ftr-356	500	77	social	social	ADJ
ftr-356	500	78	order	order	NOUN
ftr-356	500	79	.	.	PUNCT
ftr-356	501	1	the	the	DET
ftr-356	501	2	prevailing	prevail	VERB
ftr-356	501	3	american	american	ADJ
ftr-356	501	4	culture	culture	NOUN
ftr-356	501	5	of	of	ADP
ftr-356	501	6	nominalism	nominalism	NOUN
ftr-356	501	7	leaves	leave	VERB
ftr-356	501	8	little	little	ADJ
ftr-356	501	9	room	room	NOUN
ftr-356	501	10	for	for	ADP
ftr-356	501	11	any	any	DET
ftr-356	501	12	kind	kind	NOUN
ftr-356	501	13	of	of	ADP
ftr-356	501	14	adjustment	adjustment	NOUN
ftr-356	501	15	for	for	ADP
ftr-356	501	16	inflation	inflation	NOUN
ftr-356	501	17	other	other	ADJ
ftr-356	501	18	than	than	ADP
ftr-356	501	19	ipa.96	ipa.96	PROPN
ftr-356	501	20	the	the	DET
ftr-356	501	21	foregoing	foregoing	NOUN
ftr-356	501	22	leads	lead	VERB
ftr-356	501	23	to	to	ADP
ftr-356	501	24	the	the	DET
ftr-356	501	25	conclusion	conclusion	NOUN
ftr-356	501	26	that	that	SCONJ
ftr-356	501	27	there	there	PRON
ftr-356	501	28	must	must	AUX
ftr-356	501	29	be	be	AUX
ftr-356	501	30	general	general	ADJ
ftr-356	501	31	equilibrium	equilibrium	NOUN
ftr-356	501	32	in	in	ADP
ftr-356	501	33	the	the	DET
ftr-356	501	34	overall	overall	ADJ
ftr-356	501	35	culture	culture	NOUN
ftr-356	501	36	of	of	ADP
ftr-356	501	37	adjustism97	adjustism97	PROPN
ftr-356	501	38	between	between	ADP
ftr-356	501	39	the	the	DET
ftr-356	501	40	social	social	ADJ
ftr-356	501	41	order	order	NOUN
ftr-356	501	42	as	as	ADP
ftr-356	501	43	a	a	DET
ftr-356	501	44	whole	whole	NOUN
ftr-356	501	45	and	and	CCONJ
ftr-356	501	46	in	in	ADP
ftr-356	501	47	the	the	DET
ftr-356	501	48	tax	tax	NOUN
ftr-356	501	49	regime	regime	NOUN
ftr-356	501	50	.	.	PUNCT
ftr-356	502	1	this	this	DET
ftr-356	502	2	equilibrium	equilibrium	NOUN
ftr-356	502	3	is	be	AUX
ftr-356	502	4	twofold	twofold	ADJ
ftr-356	502	5	.	.	PUNCT
ftr-356	503	1	first	first	ADV
ftr-356	503	2	,	,	PUNCT
ftr-356	503	3	it	it	PRON
ftr-356	503	4	would	would	AUX
ftr-356	503	5	be	be	AUX
ftr-356	503	6	hard	hard	ADJ
ftr-356	503	7	to	to	PART
ftr-356	503	8	justify	justify	VERB
ftr-356	503	9	an	an	DET
ftr-356	503	10	economic	economic	ADJ
ftr-356	503	11	,	,	PUNCT
ftr-356	503	12	social	social	ADJ
ftr-356	503	13	and	and	CCONJ
ftr-356	503	14	legal	legal	ADJ
ftr-356	503	15	system	system	NOUN
ftr-356	503	16	characterized	characterize	VERB
ftr-356	503	17	by	by	ADP
ftr-356	503	18	adjustment	adjustment	NOUN
ftr-356	503	19	regimes	regime	NOUN
ftr-356	503	20	in	in	ADP
ftr-356	503	21	the	the	DET
ftr-356	503	22	central	central	ADJ
ftr-356	503	23	levels	level	NOUN
ftr-356	503	24	of	of	ADP
ftr-356	503	25	the	the	DET
ftr-356	503	26	social	social	ADJ
ftr-356	503	27	order	order	NOUN
ftr-356	503	28	,	,	PUNCT
ftr-356	503	29	but	but	CCONJ
ftr-356	503	30	lacking	lack	VERB
ftr-356	503	31	a	a	DET
ftr-356	503	32	parallel	parallel	ADJ
ftr-356	503	33	adjustment	adjustment	NOUN
ftr-356	503	34	regime	regime	NOUN
ftr-356	503	35	for	for	ADP
ftr-356	503	36	its	its	PRON
ftr-356	503	37	tax	tax	NOUN
ftr-356	503	38	regime	regime	NOUN
ftr-356	503	39	.	.	PUNCT
ftr-356	504	1	second	second	ADJ
ftr-356	504	2	,	,	PUNCT
ftr-356	504	3	it	it	PRON
ftr-356	504	4	would	would	AUX
ftr-356	504	5	be	be	AUX
ftr-356	504	6	hard	hard	ADJ
ftr-356	504	7	to	to	PART
ftr-356	504	8	justify	justify	VERB
ftr-356	504	9	the	the	DET
ftr-356	504	10	opposite	opposite	ADJ
ftr-356	504	11	situation	situation	NOUN
ftr-356	504	12	of	of	ADP
ftr-356	504	13	adjustment	adjustment	NOUN
ftr-356	504	14	of	of	ADP
ftr-356	504	15	the	the	DET
ftr-356	504	16	tax	tax	NOUN
ftr-356	504	17	regime	regime	NOUN
ftr-356	504	18	when	when	SCONJ
ftr-356	504	19	such	such	ADJ
ftr-356	504	20	adjustment	adjustment	NOUN
ftr-356	504	21	is	be	AUX
ftr-356	504	22	lacking	lack	VERB
ftr-356	504	23	in	in	ADP
ftr-356	504	24	other	other	ADJ
ftr-356	504	25	central	central	ADJ
ftr-356	504	26	levels	level	NOUN
ftr-356	504	27	of	of	ADP
ftr-356	504	28	the	the	DET
ftr-356	504	29	social	social	ADJ
ftr-356	504	30	order	order	NOUN
ftr-356	504	31	.	.	PUNCT
ftr-356	505	1	this	this	PRON
ftr-356	505	2	is	be	AUX
ftr-356	505	3	true	true	ADJ
ftr-356	505	4	particularly	particularly	ADV
ftr-356	505	5	in	in	ADP
ftr-356	505	6	the	the	DET
ftr-356	505	7	case	case	NOUN
ftr-356	505	8	of	of	ADP
ftr-356	505	9	ca	ca	NOUN
ftr-356	505	10	regime	regime	NOUN
ftr-356	505	11	.	.	PUNCT
ftr-356	506	1	the	the	DET
ftr-356	506	2	upshot	upshot	NOUN
ftr-356	506	3	is	be	AUX
ftr-356	506	4	that	that	SCONJ
ftr-356	506	5	increasing	increase	VERB
ftr-356	506	6	the	the	DET
ftr-356	506	7	level	level	NOUN
ftr-356	506	8	of	of	ADP
ftr-356	506	9	adjustment	adjustment	NOUN
ftr-356	506	10	for	for	ADP
ftr-356	506	11	inflation	inflation	NOUN
ftr-356	506	12	in	in	ADP
ftr-356	506	13	the	the	DET
ftr-356	506	14	other	other	ADJ
ftr-356	506	15	levels	level	NOUN
ftr-356	506	16	of	of	ADP
ftr-356	506	17	the	the	DET
ftr-356	506	18	social	social	ADJ
ftr-356	506	19	order	order	NOUN
ftr-356	506	20	is	be	AUX
ftr-356	506	21	crucial	crucial	ADJ
ftr-356	506	22	for	for	ADP
ftr-356	506	23	promoting	promote	VERB
ftr-356	506	24	the	the	DET
ftr-356	506	25	adjustment	adjustment	NOUN
ftr-356	506	26	of	of	ADP
ftr-356	506	27	the	the	DET
ftr-356	506	28	tax	tax	NOUN
ftr-356	506	29	regime	regime	NOUN
ftr-356	506	30	,	,	PUNCT
ftr-356	506	31	especially	especially	ADV
ftr-356	506	32	in	in	ADP
ftr-356	506	33	regard	regard	NOUN
ftr-356	506	34	to	to	ADP
ftr-356	506	35	ca	ca	PROPN
ftr-356	506	36	(	(	PUNCT
ftr-356	506	37	non	non	ADJ
ftr-356	506	38	)	)	PUNCT
ftr-356	506	39	taxation	taxation	NOUN
ftr-356	506	40	of	of	ADP
ftr-356	506	41	risk	risk	NOUN
ftr-356	506	42	,	,	PUNCT
ftr-356	506	43	58	58	NUM
ftr-356	506	44	tax	tax	NOUN
ftr-356	506	45	l.	l.	PROPN
ftr-356	506	46	rev	rev	PROPN
ftr-356	506	47	.	.	PROPN
ftr-356	506	48	1	1	NUM
ftr-356	506	49	,	,	PUNCT
ftr-356	506	50	13	13	NUM
ftr-356	506	51	-	-	SYM
ftr-356	506	52	14	14	NUM
ftr-356	506	53	(	(	PUNCT
ftr-356	506	54	2004	2004	NUM
ftr-356	506	55	)	)	PUNCT
ftr-356	506	56	;	;	PUNCT
ftr-356	506	57	slemrod	slemrod	NOUN
ftr-356	506	58	&	&	CCONJ
ftr-356	506	59	bakja	bakja	PROPN
ftr-356	506	60	,	,	PUNCT
ftr-356	506	61	supra	supra	PROPN
ftr-356	506	62	note	note	PROPN
ftr-356	506	63	31	31	NUM
ftr-356	506	64	,	,	PUNCT
ftr-356	506	65	at	at	ADP
ftr-356	506	66	238	238	NUM
ftr-356	506	67	;	;	PUNCT
ftr-356	506	68	david	david	PROPN
ftr-356	506	69	f.	f.	PROPN
ftr-356	506	70	bradford	bradford	PROPN
ftr-356	506	71	and	and	CCONJ
ftr-356	506	72	the	the	DET
ftr-356	506	73	u.s	u.s	PROPN
ftr-356	506	74	.	.	PROPN
ftr-356	506	75	treasury	treasury	PROPN
ftr-356	506	76	tax	tax	NOUN
ftr-356	506	77	policy	policy	NOUN
ftr-356	506	78	staff	staff	NOUN
ftr-356	506	79	,	,	PUNCT
ftr-356	506	80	blueprints	blueprint	NOUN
ftr-356	506	81	for	for	ADP
ftr-356	506	82	basic	basic	ADJ
ftr-356	506	83	tax	tax	NOUN
ftr-356	506	84	reform	reform	NOUN
ftr-356	507	1	75	75	NUM
ftr-356	507	2	(	(	PUNCT
ftr-356	507	3	2nd	2nd	ADJ
ftr-356	507	4	revised	revise	VERB
ftr-356	507	5	ed	ed	NOUN
ftr-356	507	6	.	.	PROPN
ftr-356	507	7	,	,	PUNCT
ftr-356	507	8	1984	1984	NUM
ftr-356	507	9	)	)	PUNCT
ftr-356	507	10	;	;	PUNCT
ftr-356	507	11	henry	henry	PROPN
ftr-356	507	12	j.	j.	PROPN
ftr-356	507	13	aaron	aaron	PROPN
ftr-356	507	14	,	,	PUNCT
ftr-356	507	15	inflation	inflation	NOUN
ftr-356	507	16	and	and	CCONJ
ftr-356	507	17	the	the	DET
ftr-356	507	18	income	income	NOUN
ftr-356	507	19	tax	tax	NOUN
ftr-356	507	20	:	:	PUNCT
ftr-356	507	21	an	an	DET
ftr-356	507	22	introduction	introduction	NOUN
ftr-356	507	23	,	,	PUNCT
ftr-356	507	24	in	in	ADP
ftr-356	507	25	inflation	inflation	NOUN
ftr-356	507	26	and	and	CCONJ
ftr-356	507	27	the	the	DET
ftr-356	507	28	income	income	NOUN
ftr-356	507	29	tax	tax	NOUN
ftr-356	507	30	,	,	PUNCT
ftr-356	507	31	supra	supra	PROPN
ftr-356	507	32	note	note	NOUN
ftr-356	507	33	1	1	NUM
ftr-356	507	34	,	,	PUNCT
ftr-356	507	35	at	at	ADP
ftr-356	507	36	29	29	NUM
ftr-356	507	37	.	.	PUNCT
ftr-356	507	38	95	95	NUM
ftr-356	507	39	.	.	PUNCT
ftr-356	508	1	see	see	VERB
ftr-356	508	2	,	,	PUNCT
ftr-356	508	3	e.g.	e.g.	ADV
ftr-356	508	4	,	,	PUNCT
ftr-356	508	5	david	david	PROPN
ftr-356	508	6	leonhardt	leonhardt	PROPN
ftr-356	508	7	,	,	PUNCT
ftr-356	508	8	some	some	DET
ftr-356	508	9	rain	rain	NOUN
ftr-356	508	10	on	on	ADP
ftr-356	508	11	the	the	DET
ftr-356	508	12	parade	parade	NOUN
ftr-356	508	13	on	on	ADP
ftr-356	508	14	wall	wall	PROPN
ftr-356	508	15	st	st	PROPN
ftr-356	508	16	.	.	PROPN
ftr-356	508	17	,	,	PUNCT
ftr-356	508	18	n.y	n.y	PROPN
ftr-356	508	19	.	.	PROPN
ftr-356	508	20	times	times	PROPN
ftr-356	508	21	,	,	PUNCT
ftr-356	508	22	july	july	PROPN
ftr-356	508	23	18	18	NUM
ftr-356	508	24	,	,	PUNCT
ftr-356	508	25	2007	2007	NUM
ftr-356	508	26	,	,	PUNCT
ftr-356	508	27	business	business	NOUN
ftr-356	508	28	day	day	NOUN
ftr-356	508	29	,	,	PUNCT
ftr-356	508	30	at	at	ADP
ftr-356	508	31	c1	c1	PROPN
ftr-356	508	32	;	;	PUNCT
ftr-356	508	33	calabresi	calabresi	PROPN
ftr-356	508	34	,	,	PUNCT
ftr-356	508	35	supra	supra	PROPN
ftr-356	508	36	note	note	NOUN
ftr-356	508	37	15	15	NUM
ftr-356	508	38	,	,	PUNCT
ftr-356	508	39	at	at	ADP
ftr-356	508	40	66	66	NUM
ftr-356	508	41	-	-	SYM
ftr-356	508	42	68	68	NUM
ftr-356	508	43	,	,	PUNCT
ftr-356	508	44	tried	try	VERB
ftr-356	508	45	to	to	PART
ftr-356	508	46	explain	explain	VERB
ftr-356	508	47	america	america	PROPN
ftr-356	508	48	’s	’s	PART
ftr-356	508	49	nominalistic	nominalistic	ADJ
ftr-356	508	50	laws	law	NOUN
ftr-356	508	51	,	,	PUNCT
ftr-356	508	52	but	but	CCONJ
ftr-356	508	53	with	with	ADP
ftr-356	508	54	only	only	ADJ
ftr-356	508	55	limited	limited	ADJ
ftr-356	508	56	success	success	NOUN
ftr-356	508	57	.	.	PUNCT
ftr-356	509	1	in	in	ADP
ftr-356	509	2	my	my	PRON
ftr-356	509	3	opinion	opinion	NOUN
ftr-356	509	4	,	,	PUNCT
ftr-356	509	5	the	the	DET
ftr-356	509	6	answer	answer	NOUN
ftr-356	509	7	lies	lie	VERB
ftr-356	509	8	in	in	ADP
ftr-356	509	9	the	the	DET
ftr-356	509	10	general	general	ADJ
ftr-356	509	11	nominalistic	nominalistic	ADJ
ftr-356	509	12	culture	culture	NOUN
ftr-356	509	13	that	that	PRON
ftr-356	509	14	pervades	pervade	VERB
ftr-356	509	15	the	the	DET
ftr-356	509	16	american	american	ADJ
ftr-356	509	17	experience	experience	NOUN
ftr-356	509	18	as	as	ADP
ftr-356	509	19	a	a	DET
ftr-356	509	20	whole	whole	NOUN
ftr-356	509	21	,	,	PUNCT
ftr-356	509	22	and	and	CCONJ
ftr-356	509	23	that	that	PRON
ftr-356	509	24	is	be	AUX
ftr-356	509	25	reflected	reflect	VERB
ftr-356	509	26	in	in	ADP
ftr-356	509	27	the	the	DET
ftr-356	509	28	social	social	ADJ
ftr-356	509	29	order	order	NOUN
ftr-356	509	30	and	and	CCONJ
ftr-356	509	31	legal	legal	ADJ
ftr-356	509	32	discourse	discourse	NOUN
ftr-356	509	33	.	.	PUNCT
ftr-356	510	1	for	for	ADP
ftr-356	510	2	a	a	DET
ftr-356	510	3	detailed	detailed	ADJ
ftr-356	510	4	description	description	NOUN
ftr-356	510	5	of	of	ADP
ftr-356	510	6	the	the	DET
ftr-356	510	7	depth	depth	NOUN
ftr-356	510	8	of	of	ADP
ftr-356	510	9	the	the	DET
ftr-356	510	10	nominalism	nominalism	NOUN
ftr-356	510	11	in	in	ADP
ftr-356	510	12	the	the	DET
ftr-356	510	13	american	american	ADJ
ftr-356	510	14	laws	law	NOUN
ftr-356	510	15	,	,	PUNCT
ftr-356	510	16	see	see	VERB
ftr-356	510	17	chen	chen	PROPN
ftr-356	510	18	,	,	PUNCT
ftr-356	510	19	supra	supra	PROPN
ftr-356	510	20	note	note	NOUN
ftr-356	510	21	12	12	NUM
ftr-356	510	22	.	.	PUNCT
ftr-356	511	1	96	96	NUM
ftr-356	511	2	.	.	PUNCT
ftr-356	512	1	for	for	ADP
ftr-356	512	2	example	example	NOUN
ftr-356	512	3	,	,	PUNCT
ftr-356	512	4	reduced	reduce	VERB
ftr-356	512	5	capital	capital	NOUN
ftr-356	512	6	gain	gain	NOUN
ftr-356	512	7	tax	tax	NOUN
ftr-356	512	8	rate	rate	NOUN
ftr-356	512	9	,	,	PUNCT
ftr-356	512	10	based	base	VERB
ftr-356	512	11	on	on	ADP
ftr-356	512	12	the	the	DET
ftr-356	512	13	perspective	perspective	NOUN
ftr-356	512	14	that	that	SCONJ
ftr-356	512	15	it	it	PRON
ftr-356	512	16	is	be	AUX
ftr-356	512	17	an	an	DET
ftr-356	512	18	ipa	ipa	PROPN
ftr-356	512	19	regime	regime	NOUN
ftr-356	512	20	.	.	PUNCT
ftr-356	513	1	97	97	NUM
ftr-356	513	2	.	.	PUNCT
ftr-356	514	1	two	two	NUM
ftr-356	514	2	types	type	NOUN
ftr-356	514	3	of	of	ADP
ftr-356	514	4	equilibrium	equilibrium	NOUN
ftr-356	514	5	must	must	AUX
ftr-356	514	6	be	be	AUX
ftr-356	514	7	distinguished	distinguish	VERB
ftr-356	514	8	in	in	ADP
ftr-356	514	9	regard	regard	NOUN
ftr-356	514	10	to	to	ADP
ftr-356	514	11	adjustment	adjustment	NOUN
ftr-356	514	12	for	for	ADP
ftr-356	514	13	inflation	inflation	NOUN
ftr-356	514	14	.	.	PUNCT
ftr-356	515	1	the	the	DET
ftr-356	515	2	first	first	ADJ
ftr-356	515	3	is	be	AUX
ftr-356	515	4	“	"	PUNCT
ftr-356	515	5	external	external	ADJ
ftr-356	515	6	”	"	PUNCT
ftr-356	515	7	equilibrium	equilibrium	NOUN
ftr-356	515	8	that	that	PRON
ftr-356	515	9	characterizes	characterize	VERB
ftr-356	515	10	the	the	DET
ftr-356	515	11	various	various	ADJ
ftr-356	515	12	elements	element	NOUN
ftr-356	515	13	of	of	ADP
ftr-356	515	14	the	the	DET
ftr-356	515	15	social	social	ADJ
ftr-356	515	16	order	order	NOUN
ftr-356	515	17	–	–	PUNCT
ftr-356	515	18	i.e.	i.e.	X
ftr-356	515	19	,	,	PUNCT
ftr-356	515	20	if	if	SCONJ
ftr-356	515	21	and	and	CCONJ
ftr-356	515	22	to	to	ADP
ftr-356	515	23	what	what	DET
ftr-356	515	24	extent	extent	NOUN
ftr-356	515	25	the	the	DET
ftr-356	515	26	social	social	ADJ
ftr-356	515	27	order	order	NOUN
ftr-356	515	28	has	have	AUX
ftr-356	515	29	adopted	adopt	VERB
ftr-356	515	30	a	a	DET
ftr-356	515	31	culture	culture	NOUN
ftr-356	515	32	of	of	ADP
ftr-356	515	33	adjustism	adjustism	NOUN
ftr-356	515	34	/	/	SYM
ftr-356	515	35	nominalism	nominalism	NOUN
ftr-356	515	36	.	.	PUNCT
ftr-356	516	1	the	the	DET
ftr-356	516	2	second	second	ADJ
ftr-356	516	3	is	be	AUX
ftr-356	516	4	the	the	DET
ftr-356	516	5	“	"	PUNCT
ftr-356	516	6	internal	internal	ADJ
ftr-356	516	7	”	"	PUNCT
ftr-356	516	8	tax	tax	NOUN
ftr-356	516	9	equilibrium	equilibrium	NOUN
ftr-356	516	10	that	that	PRON
ftr-356	516	11	treats	treat	VERB
ftr-356	516	12	of	of	ADP
ftr-356	516	13	the	the	DET
ftr-356	516	14	equilibrium	equilibrium	NOUN
ftr-356	516	15	among	among	ADP
ftr-356	516	16	the	the	DET
ftr-356	516	17	various	various	ADJ
ftr-356	516	18	elements	element	NOUN
ftr-356	516	19	of	of	ADP
ftr-356	516	20	the	the	DET
ftr-356	516	21	tax	tax	NOUN
ftr-356	516	22	regime	regime	NOUN
ftr-356	516	23	itself	itself	PRON
ftr-356	516	24	.	.	PUNCT
ftr-356	517	1	for	for	ADP
ftr-356	517	2	example	example	NOUN
ftr-356	517	3	,	,	PUNCT
ftr-356	517	4	adjustment	adjustment	NOUN
ftr-356	517	5	for	for	ADP
ftr-356	517	6	inflation	inflation	NOUN
ftr-356	517	7	only	only	ADV
ftr-356	517	8	of	of	ADP
ftr-356	517	9	capital	capital	NOUN
ftr-356	517	10	assets	asset	NOUN
ftr-356	517	11	without	without	ADP
ftr-356	517	12	a	a	DET
ftr-356	517	13	parallel	parallel	ADJ
ftr-356	517	14	adjustment	adjustment	NOUN
ftr-356	517	15	of	of	ADP
ftr-356	517	16	liabilities	liability	NOUN
ftr-356	517	17	creates	create	VERB
ftr-356	517	18	an	an	DET
ftr-356	517	19	imbalance	imbalance	NOUN
ftr-356	517	20	.	.	PUNCT
ftr-356	518	1	there	there	PRON
ftr-356	518	2	is	be	VERB
ftr-356	518	3	a	a	DET
ftr-356	518	4	certain	certain	ADJ
ftr-356	518	5	relationship	relationship	NOUN
ftr-356	518	6	between	between	ADP
ftr-356	518	7	the	the	DET
ftr-356	518	8	two	two	NUM
ftr-356	518	9	,	,	PUNCT
ftr-356	518	10	in	in	ADP
ftr-356	518	11	the	the	DET
ftr-356	518	12	sense	sense	NOUN
ftr-356	518	13	that	that	SCONJ
ftr-356	518	14	the	the	PRON
ftr-356	518	15	greater	great	ADJ
ftr-356	518	16	the	the	DET
ftr-356	518	17	general	general	ADJ
ftr-356	518	18	external	external	ADJ
ftr-356	518	19	equilibrium	equilibrium	NOUN
ftr-356	518	20	,	,	PUNCT
ftr-356	518	21	the	the	PRON
ftr-356	518	22	greater	great	ADJ
ftr-356	518	23	the	the	DET
ftr-356	518	24	tax	tax	NOUN
ftr-356	518	25	internal	internal	ADJ
ftr-356	518	26	equilibrium	equilibrium	NOUN
ftr-356	518	27	.	.	PUNCT
ftr-356	519	1	2010	2010	NUM
ftr-356	519	2	]	]	PUNCT
ftr-356	520	1	the	the	DET
ftr-356	520	2	coming	come	VERB
ftr-356	520	3	(	(	PUNCT
ftr-356	520	4	?	?	PUNCT
ftr-356	520	5	)	)	PUNCT
ftr-356	520	6	inflation	inflation	NOUN
ftr-356	520	7	and	and	CCONJ
ftr-356	520	8	the	the	DET
ftr-356	520	9	income	income	NOUN
ftr-356	520	10	tax	tax	NOUN
ftr-356	520	11	435	435	NUM
ftr-356	520	12	regime	regime	NOUN
ftr-356	520	13	.	.	PUNCT
ftr-356	521	1	only	only	ADV
ftr-356	521	2	an	an	DET
ftr-356	521	3	increased	increase	VERB
ftr-356	521	4	culture	culture	NOUN
ftr-356	521	5	of	of	ADP
ftr-356	521	6	adjustism	adjustism	NOUN
ftr-356	521	7	in	in	ADP
ftr-356	521	8	the	the	DET
ftr-356	521	9	social	social	ADJ
ftr-356	521	10	order	order	NOUN
ftr-356	521	11	will	will	AUX
ftr-356	521	12	enable	enable	VERB
ftr-356	521	13	the	the	DET
ftr-356	521	14	appropriate	appropriate	ADJ
ftr-356	521	15	,	,	PUNCT
ftr-356	521	16	parallel	parallel	ADJ
ftr-356	521	17	adjustment	adjustment	NOUN
ftr-356	521	18	for	for	ADP
ftr-356	521	19	inflation	inflation	NOUN
ftr-356	521	20	of	of	ADP
ftr-356	521	21	the	the	DET
ftr-356	521	22	tax	tax	NOUN
ftr-356	521	23	regime	regime	NOUN
ftr-356	521	24	.	.	PUNCT
ftr-356	522	1	it	it	PRON
ftr-356	522	2	appears	appear	VERB
ftr-356	522	3	that	that	SCONJ
ftr-356	522	4	the	the	DET
ftr-356	522	5	deciding	decide	VERB
ftr-356	522	6	factor	factor	NOUN
ftr-356	522	7	behind	behind	ADP
ftr-356	522	8	adjusting	adjust	VERB
ftr-356	522	9	for	for	ADP
ftr-356	522	10	inflation	inflation	NOUN
ftr-356	522	11	is	be	AUX
ftr-356	522	12	the	the	DET
ftr-356	522	13	existence	existence	NOUN
ftr-356	522	14	of	of	ADP
ftr-356	522	15	a	a	DET
ftr-356	522	16	general	general	ADJ
ftr-356	522	17	culture	culture	NOUN
ftr-356	522	18	of	of	ADP
ftr-356	522	19	adjustment	adjustment	NOUN
ftr-356	522	20	to	to	ADP
ftr-356	522	21	inflation	inflation	NOUN
ftr-356	522	22	.	.	PUNCT
ftr-356	523	1	this	this	DET
ftr-356	523	2	view	view	NOUN
ftr-356	523	3	differs	differ	VERB
ftr-356	523	4	from	from	ADP
ftr-356	523	5	the	the	DET
ftr-356	523	6	classical	classical	ADJ
ftr-356	523	7	approach	approach	NOUN
ftr-356	523	8	that	that	PRON
ftr-356	523	9	imputes	impute	VERB
ftr-356	523	10	far	far	ADV
ftr-356	523	11	greater	great	ADJ
ftr-356	523	12	importance	importance	NOUN
ftr-356	523	13	to	to	PART
ftr-356	523	14	costbenefit	costbenefit	VERB
ftr-356	523	15	considerations	consideration	NOUN
ftr-356	523	16	,	,	PUNCT
ftr-356	523	17	in	in	ADP
ftr-356	523	18	particular	particular	ADJ
ftr-356	523	19	with	with	ADP
ftr-356	523	20	ca	ca	NOUN
ftr-356	523	21	regime	regime	NOUN
ftr-356	523	22	.	.	PUNCT
ftr-356	524	1	complexity	complexity	NOUN
ftr-356	524	2	,	,	PUNCT
ftr-356	524	3	which	which	PRON
ftr-356	524	4	has	have	AUX
ftr-356	524	5	served	serve	VERB
ftr-356	524	6	as	as	ADP
ftr-356	524	7	a	a	DET
ftr-356	524	8	primary	primary	ADJ
ftr-356	524	9	defense	defense	NOUN
ftr-356	524	10	against	against	ADP
ftr-356	524	11	the	the	DET
ftr-356	524	12	adoption	adoption	NOUN
ftr-356	524	13	of	of	ADP
ftr-356	524	14	adjustment	adjustment	NOUN
ftr-356	524	15	regimes	regime	NOUN
ftr-356	524	16	,	,	PUNCT
ftr-356	524	17	is	be	AUX
ftr-356	524	18	a	a	DET
ftr-356	524	19	concept	concept	NOUN
ftr-356	524	20	found	find	VERB
ftr-356	524	21	in	in	ADP
ftr-356	524	22	the	the	DET
ftr-356	524	23	cost	cost	NOUN
ftr-356	524	24	-	-	PUNCT
ftr-356	524	25	benefit	benefit	NOUN
ftr-356	524	26	lexicon	lexicon	NOUN
ftr-356	524	27	.	.	PUNCT
ftr-356	525	1	the	the	DET
ftr-356	525	2	classical	classical	ADJ
ftr-356	525	3	approach98	approach98	NOUN
ftr-356	525	4	utterly	utterly	ADV
ftr-356	525	5	disregards	disregard	VERB
ftr-356	525	6	the	the	DET
ftr-356	525	7	general	general	ADJ
ftr-356	525	8	culture	culture	NOUN
ftr-356	525	9	of	of	ADP
ftr-356	525	10	adjustment	adjustment	NOUN
ftr-356	525	11	for	for	ADP
ftr-356	525	12	inflation	inflation	NOUN
ftr-356	525	13	.	.	PUNCT
ftr-356	526	1	it	it	PRON
ftr-356	526	2	does	do	AUX
ftr-356	526	3	not	not	PART
ftr-356	526	4	address	address	VERB
ftr-356	526	5	the	the	DET
ftr-356	526	6	relationship	relationship	NOUN
ftr-356	526	7	between	between	ADP
ftr-356	526	8	the	the	DET
ftr-356	526	9	scope	scope	NOUN
ftr-356	526	10	of	of	ADP
ftr-356	526	11	the	the	DET
ftr-356	526	12	general	general	ADJ
ftr-356	526	13	adjustment	adjustment	NOUN
ftr-356	526	14	culture	culture	NOUN
ftr-356	526	15	and	and	CCONJ
ftr-356	526	16	the	the	DET
ftr-356	526	17	extent	extent	NOUN
ftr-356	526	18	to	to	PART
ftr-356	526	19	which	which	PRON
ftr-356	526	20	the	the	DET
ftr-356	526	21	tax	tax	NOUN
ftr-356	526	22	regime	regime	NOUN
ftr-356	526	23	adjusts	adjust	VERB
ftr-356	526	24	.	.	PUNCT
ftr-356	527	1	thus	thus	ADV
ftr-356	527	2	,	,	PUNCT
ftr-356	527	3	the	the	DET
ftr-356	527	4	tax	tax	NOUN
ftr-356	527	5	discourse	discourse	NOUN
ftr-356	527	6	on	on	ADP
ftr-356	527	7	the	the	DET
ftr-356	527	8	issue	issue	NOUN
ftr-356	527	9	of	of	ADP
ftr-356	527	10	adjustment	adjustment	NOUN
ftr-356	527	11	does	do	AUX
ftr-356	527	12	not	not	PART
ftr-356	527	13	see	see	VERB
ftr-356	527	14	itself	itself	PRON
ftr-356	527	15	as	as	ADP
ftr-356	527	16	part	part	NOUN
ftr-356	527	17	of	of	ADP
ftr-356	527	18	the	the	DET
ftr-356	527	19	general	general	ADJ
ftr-356	527	20	discourse	discourse	NOUN
ftr-356	527	21	on	on	ADP
ftr-356	527	22	adjustment	adjustment	NOUN
ftr-356	527	23	,	,	PUNCT
ftr-356	527	24	whether	whether	SCONJ
ftr-356	527	25	in	in	ADP
ftr-356	527	26	theory	theory	NOUN
ftr-356	527	27	or	or	CCONJ
ftr-356	527	28	in	in	ADP
ftr-356	527	29	politics	politic	NOUN
ftr-356	527	30	,	,	PUNCT
ftr-356	527	31	and	and	CCONJ
ftr-356	527	32	addresses	address	VERB
ftr-356	527	33	adjustment	adjustment	NOUN
ftr-356	527	34	from	from	ADP
ftr-356	527	35	a	a	DET
ftr-356	527	36	technical	technical	ADJ
ftr-356	527	37	perspective	perspective	NOUN
ftr-356	527	38	.	.	PUNCT
ftr-356	528	1	the	the	DET
ftr-356	528	2	compliance	compliance	NOUN
ftr-356	528	3	costs	cost	NOUN
ftr-356	528	4	are	be	AUX
ftr-356	528	5	relatively	relatively	ADV
ftr-356	528	6	unimportant	unimportant	ADJ
ftr-356	528	7	in	in	ADP
ftr-356	528	8	the	the	DET
ftr-356	528	9	debate	debate	NOUN
ftr-356	528	10	over	over	ADP
ftr-356	528	11	adoption	adoption	NOUN
ftr-356	528	12	of	of	ADP
ftr-356	528	13	adjustment	adjustment	NOUN
ftr-356	528	14	for	for	ADP
ftr-356	528	15	inflation	inflation	NOUN
ftr-356	528	16	in	in	ADP
ftr-356	528	17	modern	modern	ADJ
ftr-356	528	18	tax	tax	NOUN
ftr-356	528	19	systems	system	NOUN
ftr-356	528	20	that	that	PRON
ftr-356	528	21	operate	operate	VERB
ftr-356	528	22	in	in	ADP
ftr-356	528	23	a	a	DET
ftr-356	528	24	developed	developed	ADJ
ftr-356	528	25	and	and	CCONJ
ftr-356	528	26	sophisticated	sophisticated	ADJ
ftr-356	528	27	technological	technological	ADJ
ftr-356	528	28	environment	environment	NOUN
ftr-356	528	29	.	.	PUNCT
ftr-356	529	1	in	in	ADP
ftr-356	529	2	such	such	DET
ftr-356	529	3	an	an	DET
ftr-356	529	4	operating	operating	NOUN
ftr-356	529	5	environment	environment	NOUN
ftr-356	529	6	,	,	PUNCT
ftr-356	529	7	the	the	DET
ftr-356	529	8	introduction	introduction	NOUN
ftr-356	529	9	and	and	CCONJ
ftr-356	529	10	the	the	DET
ftr-356	529	11	maintenance	maintenance	NOUN
ftr-356	529	12	of	of	ADP
ftr-356	529	13	even	even	ADV
ftr-356	529	14	a	a	DET
ftr-356	529	15	ca	ca	NOUN
ftr-356	529	16	regime	regime	NOUN
ftr-356	529	17	do	do	AUX
ftr-356	529	18	not	not	PART
ftr-356	529	19	involve	involve	VERB
ftr-356	529	20	substantial	substantial	ADJ
ftr-356	529	21	compliance	compliance	NOUN
ftr-356	529	22	costs	cost	NOUN
ftr-356	529	23	that	that	PRON
ftr-356	529	24	might	might	AUX
ftr-356	529	25	deter	deter	VERB
ftr-356	529	26	its	its	PRON
ftr-356	529	27	adoption	adoption	NOUN
ftr-356	529	28	.	.	PUNCT
ftr-356	530	1	in	in	ADP
ftr-356	530	2	the	the	DET
ftr-356	530	3	area	area	NOUN
ftr-356	530	4	of	of	ADP
ftr-356	530	5	compliance	compliance	NOUN
ftr-356	530	6	,	,	PUNCT
ftr-356	530	7	tax	tax	NOUN
ftr-356	530	8	systems	system	NOUN
ftr-356	530	9	contending	contend	VERB
ftr-356	530	10	with	with	ADP
ftr-356	530	11	substantive	substantive	ADJ
ftr-356	530	12	and	and	CCONJ
ftr-356	530	13	technical	technical	ADJ
ftr-356	530	14	issues	issue	NOUN
ftr-356	530	15	are	be	AUX
ftr-356	530	16	no	no	PRON
ftr-356	530	17	less	less	ADV
ftr-356	530	18	complex	complex	ADJ
ftr-356	530	19	,	,	PUNCT
ftr-356	530	20	and	and	CCONJ
ftr-356	530	21	often	often	ADV
ftr-356	530	22	considerably	considerably	ADV
ftr-356	530	23	more	more	ADV
ftr-356	530	24	complex	complex	ADJ
ftr-356	530	25	,	,	PUNCT
ftr-356	530	26	than	than	ADP
ftr-356	530	27	adjusting	adjust	VERB
ftr-356	530	28	for	for	ADP
ftr-356	530	29	inflation	inflation	NOUN
ftr-356	530	30	.	.	PUNCT
ftr-356	531	1	for	for	ADP
ftr-356	531	2	example	example	NOUN
ftr-356	531	3	,	,	PUNCT
ftr-356	531	4	the	the	DET
ftr-356	531	5	prevailing	prevail	VERB
ftr-356	531	6	regime	regime	NOUN
ftr-356	531	7	of	of	ADP
ftr-356	531	8	international	international	ADJ
ftr-356	531	9	tax	tax	NOUN
ftr-356	531	10	requires	require	VERB
ftr-356	531	11	comprehensive	comprehensive	ADJ
ftr-356	531	12	treatment	treatment	NOUN
ftr-356	531	13	of	of	ADP
ftr-356	531	14	international	international	ADJ
ftr-356	531	15	economic	economic	ADJ
ftr-356	531	16	activity	activity	NOUN
ftr-356	531	17	,	,	PUNCT
ftr-356	531	18	or	or	CCONJ
ftr-356	531	19	the	the	DET
ftr-356	531	20	complicated	complicated	ADJ
ftr-356	531	21	issue	issue	NOUN
ftr-356	531	22	of	of	ADP
ftr-356	531	23	taxation	taxation	NOUN
ftr-356	531	24	of	of	ADP
ftr-356	531	25	financial	financial	ADJ
ftr-356	531	26	instruments.99	instruments.99	NOUN
ftr-356	531	27	the	the	DET
ftr-356	531	28	complexity	complexity	NOUN
ftr-356	531	29	of	of	ADP
ftr-356	531	30	these	these	DET
ftr-356	531	31	two	two	NUM
ftr-356	531	32	issues	issue	NOUN
ftr-356	531	33	is	be	AUX
ftr-356	531	34	certainly	certainly	ADV
ftr-356	531	35	no	no	ADV
ftr-356	531	36	less	less	ADJ
ftr-356	531	37	than	than	ADP
ftr-356	531	38	that	that	PRON
ftr-356	531	39	of	of	ADP
ftr-356	531	40	adjustment	adjustment	NOUN
ftr-356	531	41	for	for	ADP
ftr-356	531	42	inflation	inflation	NOUN
ftr-356	531	43	.	.	PUNCT
ftr-356	532	1	it	it	PRON
ftr-356	532	2	should	should	AUX
ftr-356	532	3	be	be	AUX
ftr-356	532	4	emphasized	emphasize	VERB
ftr-356	532	5	that	that	SCONJ
ftr-356	532	6	this	this	DET
ftr-356	532	7	approach	approach	NOUN
ftr-356	532	8	does	do	AUX
ftr-356	532	9	not	not	PART
ftr-356	532	10	deny	deny	VERB
ftr-356	532	11	the	the	DET
ftr-356	532	12	influence	influence	NOUN
ftr-356	532	13	of	of	ADP
ftr-356	532	14	all	all	PRON
ftr-356	532	15	of	of	ADP
ftr-356	532	16	the	the	DET
ftr-356	532	17	other	other	ADJ
ftr-356	532	18	considerations	consideration	NOUN
ftr-356	532	19	mentioned	mention	VERB
ftr-356	532	20	in	in	ADP
ftr-356	532	21	this	this	DET
ftr-356	532	22	chapter	chapter	NOUN
ftr-356	532	23	on	on	ADP
ftr-356	532	24	the	the	DET
ftr-356	532	25	decision	decision	NOUN
ftr-356	532	26	-	-	PUNCT
ftr-356	532	27	making	make	VERB
ftr-356	532	28	process	process	NOUN
ftr-356	532	29	regarding	regard	VERB
ftr-356	532	30	the	the	DET
ftr-356	532	31	introduction	introduction	NOUN
ftr-356	532	32	of	of	ADP
ftr-356	532	33	an	an	DET
ftr-356	532	34	adjustment	adjustment	NOUN
ftr-356	532	35	regime	regime	NOUN
ftr-356	532	36	.	.	PUNCT
ftr-356	533	1	however	however	ADV
ftr-356	533	2	,	,	PUNCT
ftr-356	533	3	their	their	PRON
ftr-356	533	4	relative	relative	ADJ
ftr-356	533	5	weight	weight	NOUN
ftr-356	533	6	is	be	AUX
ftr-356	533	7	not	not	PART
ftr-356	533	8	significant	significant	ADJ
ftr-356	533	9	compared	compare	VERB
ftr-356	533	10	to	to	ADP
ftr-356	533	11	the	the	DET
ftr-356	533	12	substantial	substantial	ADJ
ftr-356	533	13	importance	importance	NOUN
ftr-356	533	14	of	of	ADP
ftr-356	533	15	the	the	DET
ftr-356	533	16	paradigm	paradigm	NOUN
ftr-356	533	17	of	of	ADP
ftr-356	533	18	the	the	DET
ftr-356	533	19	general	general	ADJ
ftr-356	533	20	culture	culture	NOUN
ftr-356	533	21	of	of	ADP
ftr-356	533	22	adjustment	adjustment	NOUN
ftr-356	533	23	.	.	PUNCT
ftr-356	534	1	98	98	NUM
ftr-356	534	2	.	.	PUNCT
ftr-356	535	1	see	see	VERB
ftr-356	535	2	the	the	DET
ftr-356	535	3	literature	literature	NOUN
ftr-356	535	4	cited	cite	VERB
ftr-356	535	5	in	in	ADP
ftr-356	535	6	notes	note	NOUN
ftr-356	535	7	1	1	NUM
ftr-356	535	8	,	,	PUNCT
ftr-356	535	9	3	3	NUM
ftr-356	535	10	and	and	CCONJ
ftr-356	535	11	9	9	NUM
ftr-356	535	12	.	.	NUM
ftr-356	535	13	99	99	NUM
ftr-356	535	14	.	.	PUNCT
ftr-356	536	1	see	see	VERB
ftr-356	536	2	,	,	PUNCT
ftr-356	536	3	e.g.	e.g.	ADV
ftr-356	536	4	,	,	PUNCT
ftr-356	536	5	alvin	alvin	PROPN
ftr-356	536	6	c.	c.	PROPN
ftr-356	536	7	warren	warren	PROPN
ftr-356	536	8	,	,	PUNCT
ftr-356	536	9	jr	jr	PROPN
ftr-356	536	10	.	.	PROPN
ftr-356	536	11	,	,	PUNCT
ftr-356	536	12	u.s	u.s	PROPN
ftr-356	536	13	.	.	PROPN
ftr-356	536	14	income	income	NOUN
ftr-356	536	15	taxation	taxation	NOUN
ftr-356	536	16	of	of	ADP
ftr-356	536	17	new	new	ADJ
ftr-356	536	18	financial	financial	ADJ
ftr-356	536	19	products	product	NOUN
ftr-356	536	20	,	,	PUNCT
ftr-356	536	21	88	88	NUM
ftr-356	536	22	j.	j.	NOUN
ftr-356	536	23	of	of	ADP
ftr-356	536	24	public	public	ADJ
ftr-356	536	25	econ	econ	NOUN
ftr-356	536	26	.	.	PUNCT
ftr-356	537	1	899	899	NUM
ftr-356	537	2	(	(	PUNCT
ftr-356	537	3	2004	2004	NUM
ftr-356	537	4	)	)	PUNCT
ftr-356	537	5	;	;	PUNCT
ftr-356	537	6	alvin	alvin	PROPN
ftr-356	537	7	c.	c.	PROPN
ftr-356	537	8	warren	warren	PROPN
ftr-356	537	9	,	,	PUNCT
ftr-356	537	10	jr	jr	PROPN
ftr-356	537	11	.	.	PROPN
ftr-356	537	12	,	,	PUNCT
ftr-356	537	13	financial	financial	ADJ
ftr-356	537	14	contract	contract	NOUN
ftr-356	537	15	innovation	innovation	NOUN
ftr-356	537	16	and	and	CCONJ
ftr-356	537	17	income	income	NOUN
ftr-356	537	18	tax	tax	NOUN
ftr-356	537	19	policy	policy	NOUN
ftr-356	537	20	,	,	PUNCT
ftr-356	537	21	107	107	NUM
ftr-356	537	22	harvard	harvard	PROPN
ftr-356	537	23	l.	l.	PROPN
ftr-356	537	24	rev	rev	PROPN
ftr-356	537	25	.	.	PROPN
ftr-356	538	1	460	460	NUM
ftr-356	538	2	(	(	PUNCT
ftr-356	538	3	1993	1993	NUM
ftr-356	538	4	)	)	PUNCT
ftr-356	538	5	;	;	PUNCT
ftr-356	539	1	david	david	PROPN
ftr-356	539	2	.	.	PUNCT
ftr-356	540	1	p.	p.	PROPN
ftr-356	540	2	hariton	hariton	PROPN
ftr-356	540	3	,	,	PUNCT
ftr-356	540	4	the	the	DET
ftr-356	540	5	taxation	taxation	NOUN
ftr-356	540	6	of	of	ADP
ftr-356	540	7	complex	complex	ADJ
ftr-356	540	8	financial	financial	ADJ
ftr-356	540	9	instruments	instrument	NOUN
ftr-356	540	10	,	,	PUNCT
ftr-356	540	11	43	43	NUM
ftr-356	540	12	tax	tax	NOUN
ftr-356	540	13	l.	l.	PROPN
ftr-356	540	14	rev	rev	PROPN
ftr-356	540	15	.	.	PROPN
ftr-356	541	1	731	731	NUM
ftr-356	541	2	(	(	PUNCT
ftr-356	541	3	1988	1988	NUM
ftr-356	541	4	)	)	PUNCT
ftr-356	541	5	;	;	PUNCT
ftr-356	541	6	j.	j.	PROPN
ftr-356	541	7	p.	p.	PROPN
ftr-356	541	8	simon	simon	PROPN
ftr-356	541	9	,	,	PUNCT
ftr-356	541	10	selected	select	VERB
ftr-356	541	11	federal	federal	ADJ
ftr-356	541	12	income	income	NOUN
ftr-356	541	13	tax	tax	NOUN
ftr-356	541	14	aspects	aspect	NOUN
ftr-356	541	15	of	of	ADP
ftr-356	541	16	securitizing	securitize	VERB
ftr-356	541	17	debt	debt	NOUN
ftr-356	541	18	obligations	obligation	NOUN
ftr-356	541	19	,	,	PUNCT
ftr-356	541	20	66	66	NUM
ftr-356	541	21	taxes	taxis	NOUN
ftr-356	541	22	897	897	NUM
ftr-356	541	23	(	(	PUNCT
ftr-356	541	24	1988	1988	NUM
ftr-356	541	25	)	)	PUNCT
ftr-356	541	26	;	;	PUNCT
ftr-356	542	1	reed	reed	NOUN
ftr-356	542	2	shuldiner	shuldiner	PROPN
ftr-356	542	3	,	,	PUNCT
ftr-356	542	4	a	a	DET
ftr-356	542	5	general	general	ADJ
ftr-356	542	6	approach	approach	NOUN
ftr-356	542	7	to	to	ADP
ftr-356	542	8	the	the	DET
ftr-356	542	9	taxation	taxation	NOUN
ftr-356	542	10	of	of	ADP
ftr-356	542	11	financial	financial	ADJ
ftr-356	542	12	instruments	instrument	NOUN
ftr-356	542	13	,	,	PUNCT
ftr-356	542	14	71	71	NUM
ftr-356	542	15	tex	tex	PROPN
ftr-356	542	16	.	.	PROPN
ftr-356	542	17	l.	l.	PROPN
ftr-356	542	18	rev	rev	PROPN
ftr-356	542	19	.	.	PROPN
ftr-356	542	20	243	243	NUM
ftr-356	542	21	(	(	PUNCT
ftr-356	542	22	1992	1992	NUM
ftr-356	542	23	)	)	PUNCT
ftr-356	542	24	;	;	PUNCT
ftr-356	542	25	reed	reed	NOUN
ftr-356	542	26	shuldiner	shuldiner	NOUN
ftr-356	542	27	,	,	PUNCT
ftr-356	542	28	consistency	consistency	NOUN
ftr-356	542	29	and	and	CCONJ
ftr-356	542	30	the	the	DET
ftr-356	542	31	taxation	taxation	NOUN
ftr-356	542	32	of	of	ADP
ftr-356	542	33	financial	financial	ADJ
ftr-356	542	34	products	product	NOUN
ftr-356	542	35	,	,	PUNCT
ftr-356	542	36	70	70	NUM
ftr-356	542	37	taxes	taxis	NOUN
ftr-356	542	38	781	781	NUM
ftr-356	542	39	(	(	PUNCT
ftr-356	542	40	1992	1992	NUM
ftr-356	542	41	)	)	PUNCT
ftr-356	542	42	;	;	PUNCT
ftr-356	542	43	jeff	jeff	PROPN
ftr-356	542	44	strand	strand	PROPN
ftr-356	542	45	,	,	PUNCT
ftr-356	542	46	choosing	choose	VERB
ftr-356	542	47	a	a	DET
ftr-356	542	48	tax	tax	NOUN
ftr-356	542	49	treatment	treatment	NOUN
ftr-356	542	50	for	for	ADP
ftr-356	542	51	new	new	ADJ
ftr-356	542	52	financial	financial	ADJ
ftr-356	542	53	products	product	NOUN
ftr-356	542	54	,	,	PUNCT
ftr-356	542	55	46	46	NUM
ftr-356	542	56	stan	stan	PROPN
ftr-356	542	57	.	.	PUNCT
ftr-356	543	1	l.	l.	PROPN
ftr-356	543	2	rev	rev	PROPN
ftr-356	543	3	.	.	PROPN
ftr-356	544	1	(	(	PUNCT
ftr-356	544	2	1994	1994	NUM
ftr-356	544	3	)	)	PUNCT
ftr-356	545	1	;	;	PUNCT
ftr-356	545	2	george	george	PROPN
ftr-356	545	3	c.	c.	PROPN
ftr-356	545	4	howell	howell	PROPN
ftr-356	545	5	,	,	PUNCT
ftr-356	545	6	iii	iii	PROPN
ftr-356	545	7	&	&	CCONJ
ftr-356	545	8	cameron	cameron	PROPN
ftr-356	545	9	n.	n.	PROPN
ftr-356	545	10	cosby	cosby	PROPN
ftr-356	545	11	,	,	PUNCT
ftr-356	545	12	exotic	exotic	ADJ
ftr-356	545	13	coupon	coupon	NOUN
ftr-356	545	14	stripped	strip	VERB
ftr-356	545	15	:	:	PUNCT
ftr-356	545	16	a	a	DET
ftr-356	545	17	voyage	voyage	NOUN
ftr-356	545	18	to	to	ADP
ftr-356	545	19	the	the	DET
ftr-356	545	20	frontier	frontier	NOUN
ftr-356	545	21	between	between	ADP
ftr-356	545	22	debt	debt	NOUN
ftr-356	545	23	and	and	CCONJ
ftr-356	545	24	options	option	NOUN
ftr-356	545	25	,	,	PUNCT
ftr-356	545	26	12	12	NUM
ftr-356	545	27	va	va	NOUN
ftr-356	545	28	.	.	PUNCT
ftr-356	546	1	tax	tax	PROPN
ftr-356	546	2	rev	rev	PROPN
ftr-356	546	3	.	.	PROPN
ftr-356	547	1	531	531	NUM
ftr-356	547	2	(	(	PUNCT
ftr-356	547	3	1993	1993	NUM
ftr-356	547	4	)	)	PUNCT
ftr-356	547	5	.	.	PUNCT
ftr-356	548	1	an	an	DET
ftr-356	548	2	analysis	analysis	NOUN
ftr-356	548	3	of	of	ADP
ftr-356	548	4	these	these	DET
ftr-356	548	5	articles	article	NOUN
ftr-356	548	6	reveals	reveal	VERB
ftr-356	548	7	a	a	DET
ftr-356	548	8	theoretical	theoretical	ADJ
ftr-356	548	9	complexity	complexity	NOUN
ftr-356	548	10	greater	great	ADJ
ftr-356	548	11	than	than	ADP
ftr-356	548	12	what	what	PRON
ftr-356	548	13	is	be	AUX
ftr-356	548	14	argued	argue	VERB
ftr-356	548	15	in	in	ADP
ftr-356	548	16	regard	regard	NOUN
ftr-356	548	17	to	to	ADP
ftr-356	548	18	adjusting	adjust	VERB
ftr-356	548	19	tax	tax	NOUN
ftr-356	548	20	regime	regime	NOUN
ftr-356	548	21	for	for	ADP
ftr-356	548	22	inflation	inflation	NOUN
ftr-356	548	23	.	.	PUNCT
ftr-356	549	1	436	436	NUM
ftr-356	549	2	florida	florida	PROPN
ftr-356	549	3	tax	tax	NOUN
ftr-356	549	4	review	review	NOUN
ftr-356	549	5	[	[	X
ftr-356	549	6	vol	vol	NOUN
ftr-356	549	7	.	.	PUNCT
ftr-356	550	1	10:4	10:4	NUM
ftr-356	550	2	there	there	PRON
ftr-356	550	3	are	be	VERB
ftr-356	550	4	two	two	NUM
ftr-356	550	5	arguments	argument	NOUN
ftr-356	550	6	for	for	ADP
ftr-356	550	7	the	the	DET
ftr-356	550	8	exclusive	exclusive	ADJ
ftr-356	550	9	focus	focus	NOUN
ftr-356	550	10	on	on	ADP
ftr-356	550	11	cost	cost	NOUN
ftr-356	550	12	-	-	PUNCT
ftr-356	550	13	benefit	benefit	NOUN
ftr-356	550	14	considerations	consideration	NOUN
ftr-356	550	15	,	,	PUNCT
ftr-356	550	16	which	which	PRON
ftr-356	550	17	ignore	ignore	VERB
ftr-356	550	18	the	the	DET
ftr-356	550	19	perspective	perspective	NOUN
ftr-356	550	20	of	of	ADP
ftr-356	550	21	the	the	DET
ftr-356	550	22	general	general	ADJ
ftr-356	550	23	culture	culture	NOUN
ftr-356	550	24	of	of	ADP
ftr-356	550	25	adjustment	adjustment	NOUN
ftr-356	550	26	.	.	PUNCT
ftr-356	551	1	the	the	DET
ftr-356	551	2	first	first	ADJ
ftr-356	551	3	is	be	AUX
ftr-356	551	4	that	that	SCONJ
ftr-356	551	5	cost	cost	NOUN
ftr-356	551	6	-	-	PUNCT
ftr-356	551	7	benefit	benefit	NOUN
ftr-356	551	8	considerations	consideration	NOUN
ftr-356	551	9	exist	exist	VERB
ftr-356	551	10	in	in	ADP
ftr-356	551	11	every	every	DET
ftr-356	551	12	decision	decision	NOUN
ftr-356	551	13	-	-	PUNCT
ftr-356	551	14	making	make	VERB
ftr-356	551	15	process	process	NOUN
ftr-356	551	16	.	.	PUNCT
ftr-356	552	1	the	the	DET
ftr-356	552	2	second	second	ADJ
ftr-356	552	3	is	be	AUX
ftr-356	552	4	that	that	SCONJ
ftr-356	552	5	when	when	SCONJ
ftr-356	552	6	we	we	PRON
ftr-356	552	7	address	address	VERB
ftr-356	552	8	tax	tax	NOUN
ftr-356	552	9	issues	issue	NOUN
ftr-356	552	10	like	like	ADP
ftr-356	552	11	the	the	DET
ftr-356	552	12	one	one	NOUN
ftr-356	552	13	before	before	ADP
ftr-356	552	14	us	we	PRON
ftr-356	552	15	,	,	PUNCT
ftr-356	552	16	there	there	PRON
ftr-356	552	17	is	be	VERB
ftr-356	552	18	a	a	DET
ftr-356	552	19	tendency	tendency	NOUN
ftr-356	552	20	to	to	PART
ftr-356	552	21	adopt	adopt	VERB
ftr-356	552	22	a	a	DET
ftr-356	552	23	utilitarian	utilitarian	ADJ
ftr-356	552	24	view	view	NOUN
ftr-356	552	25	that	that	PRON
ftr-356	552	26	focuses	focus	VERB
ftr-356	552	27	on	on	ADP
ftr-356	552	28	cost	cost	NOUN
ftr-356	552	29	-	-	PUNCT
ftr-356	552	30	benefit	benefit	NOUN
ftr-356	552	31	considerations	consideration	NOUN
ftr-356	552	32	to	to	ADP
ftr-356	552	33	the	the	DET
ftr-356	552	34	exclusion	exclusion	NOUN
ftr-356	552	35	of	of	ADP
ftr-356	552	36	other	other	ADJ
ftr-356	552	37	factors	factor	NOUN
ftr-356	552	38	such	such	ADJ
ftr-356	552	39	as	as	ADP
ftr-356	552	40	cultural	cultural	ADJ
ftr-356	552	41	influences	influence	NOUN
ftr-356	552	42	.	.	PUNCT
ftr-356	553	1	this	this	DET
ftr-356	553	2	tendency	tendency	NOUN
ftr-356	553	3	is	be	AUX
ftr-356	553	4	consistent	consistent	ADJ
ftr-356	553	5	with	with	ADP
ftr-356	553	6	the	the	DET
ftr-356	553	7	broader	broad	ADJ
ftr-356	553	8	tendency	tendency	NOUN
ftr-356	553	9	to	to	PART
ftr-356	553	10	view	view	VERB
ftr-356	553	11	tax	tax	NOUN
ftr-356	553	12	law	law	NOUN
ftr-356	553	13	as	as	ADP
ftr-356	553	14	one	one	NUM
ftr-356	553	15	of	of	ADP
ftr-356	553	16	the	the	DET
ftr-356	553	17	most	most	ADJ
ftr-356	553	18	,	,	PUNCT
ftr-356	553	19	if	if	SCONJ
ftr-356	553	20	not	not	PART
ftr-356	553	21	the	the	DET
ftr-356	553	22	most	most	ADJ
ftr-356	553	23	,	,	PUNCT
ftr-356	553	24	“	"	PUNCT
ftr-356	553	25	utilitarian	utilitarian	ADJ
ftr-356	553	26	”	"	PUNCT
ftr-356	553	27	areas	area	NOUN
ftr-356	553	28	of	of	ADP
ftr-356	553	29	the	the	DET
ftr-356	553	30	social	social	ADJ
ftr-356	553	31	order	order	NOUN
ftr-356	553	32	in	in	ADP
ftr-356	553	33	terms	term	NOUN
ftr-356	553	34	of	of	ADP
ftr-356	553	35	excluding	exclude	VERB
ftr-356	553	36	cultural	cultural	ADJ
ftr-356	553	37	arguments	argument	NOUN
ftr-356	553	38	.	.	PUNCT
ftr-356	554	1	in	in	ADP
ftr-356	554	2	my	my	PRON
ftr-356	554	3	view	view	NOUN
ftr-356	554	4	,	,	PUNCT
ftr-356	554	5	in	in	ADP
ftr-356	554	6	the	the	DET
ftr-356	554	7	tax	tax	NOUN
ftr-356	554	8	law	law	NOUN
ftr-356	554	9	arena	arena	NOUN
ftr-356	554	10	,	,	PUNCT
ftr-356	554	11	as	as	ADP
ftr-356	554	12	in	in	ADP
ftr-356	554	13	every	every	DET
ftr-356	554	14	other	other	ADJ
ftr-356	554	15	normative	normative	ADJ
ftr-356	554	16	sphere	sphere	NOUN
ftr-356	554	17	,	,	PUNCT
ftr-356	554	18	the	the	DET
ftr-356	554	19	cost	cost	NOUN
ftr-356	554	20	-	-	PUNCT
ftr-356	554	21	benefit	benefit	NOUN
ftr-356	554	22	analysis	analysis	NOUN
ftr-356	554	23	is	be	AUX
ftr-356	554	24	not	not	PART
ftr-356	554	25	the	the	DET
ftr-356	554	26	only	only	ADJ
ftr-356	554	27	player	player	NOUN
ftr-356	554	28	.	.	PUNCT
ftr-356	555	1	the	the	DET
ftr-356	555	2	discourse	discourse	NOUN
ftr-356	555	3	has	have	VERB
ftr-356	555	4	to	to	PART
ftr-356	555	5	adopt	adopt	VERB
ftr-356	555	6	a	a	DET
ftr-356	555	7	broader	broad	ADJ
ftr-356	555	8	and	and	CCONJ
ftr-356	555	9	richer	rich	ADJ
ftr-356	555	10	analysis	analysis	NOUN
ftr-356	555	11	based	base	VERB
ftr-356	555	12	also	also	ADV
ftr-356	555	13	on	on	ADP
ftr-356	555	14	cultural	cultural	ADJ
ftr-356	555	15	infrastructure	infrastructure	NOUN
ftr-356	555	16	as	as	ADP
ftr-356	555	17	well.100	well.100	PROPN
ftr-356	555	18	the	the	DET
ftr-356	555	19	general	general	ADJ
ftr-356	555	20	culture	culture	NOUN
ftr-356	555	21	of	of	ADP
ftr-356	555	22	adjustment	adjustment	NOUN
ftr-356	555	23	for	for	ADP
ftr-356	555	24	inflation	inflation	NOUN
ftr-356	555	25	provides	provide	VERB
ftr-356	555	26	a	a	DET
ftr-356	555	27	good	good	ADJ
ftr-356	555	28	example	example	NOUN
ftr-356	555	29	,	,	PUNCT
ftr-356	555	30	as	as	SCONJ
ftr-356	555	31	it	it	PRON
ftr-356	555	32	provides	provide	VERB
ftr-356	555	33	a	a	DET
ftr-356	555	34	broader	broad	ADJ
ftr-356	555	35	perspective	perspective	NOUN
ftr-356	555	36	on	on	ADP
ftr-356	555	37	society	society	NOUN
ftr-356	555	38	’s	’s	PART
ftr-356	555	39	monetary	monetary	ADJ
ftr-356	555	40	culture	culture	NOUN
ftr-356	555	41	,	,	PUNCT
ftr-356	555	42	including	include	VERB
ftr-356	555	43	its	its	PRON
ftr-356	555	44	psychological	psychological	ADJ
ftr-356	555	45	and	and	CCONJ
ftr-356	555	46	sociological	sociological	ADJ
ftr-356	555	47	aspects.101	aspects.101	PROPN
ftr-356	555	48	there	there	PRON
ftr-356	555	49	are	be	VERB
ftr-356	555	50	powerful	powerful	ADJ
ftr-356	555	51	forces	force	NOUN
ftr-356	555	52	in	in	ADP
ftr-356	555	53	society	society	NOUN
ftr-356	555	54	that	that	PRON
ftr-356	555	55	are	be	AUX
ftr-356	555	56	not	not	PART
ftr-356	555	57	interested	interested	ADJ
ftr-356	555	58	in	in	ADP
ftr-356	555	59	adjustism	adjustism	NOUN
ftr-356	555	60	.	.	PUNCT
ftr-356	556	1	for	for	ADP
ftr-356	556	2	example	example	NOUN
ftr-356	556	3	,	,	PUNCT
ftr-356	556	4	in	in	ADP
ftr-356	556	5	certain	certain	ADJ
ftr-356	556	6	circumstances	circumstance	NOUN
ftr-356	556	7	,	,	PUNCT
ftr-356	556	8	it	it	PRON
ftr-356	556	9	is	be	AUX
ftr-356	556	10	worthwhile	worthwhile	ADJ
ftr-356	556	11	for	for	SCONJ
ftr-356	556	12	the	the	DET
ftr-356	556	13	financial	financial	ADJ
ftr-356	556	14	sector	sector	NOUN
ftr-356	556	15	to	to	PART
ftr-356	556	16	continue	continue	VERB
ftr-356	556	17	to	to	PART
ftr-356	556	18	communicate	communicate	VERB
ftr-356	556	19	in	in	ADP
ftr-356	556	20	nominal	nominal	ADJ
ftr-356	556	21	rather	rather	ADV
ftr-356	556	22	than	than	ADP
ftr-356	556	23	real	real	ADJ
ftr-356	556	24	terms	term	NOUN
ftr-356	556	25	(	(	PUNCT
ftr-356	556	26	as	as	SCONJ
ftr-356	556	27	would	would	AUX
ftr-356	556	28	be	be	AUX
ftr-356	556	29	required	require	VERB
ftr-356	556	30	by	by	ADP
ftr-356	556	31	a	a	DET
ftr-356	556	32	general	general	ADJ
ftr-356	556	33	adjustment	adjustment	NOUN
ftr-356	556	34	culture	culture	NOUN
ftr-356	556	35	)	)	PUNCT
ftr-356	556	36	.	.	PUNCT
ftr-356	557	1	this	this	PRON
ftr-356	557	2	is	be	AUX
ftr-356	557	3	primarily	primarily	ADV
ftr-356	557	4	true	true	ADJ
ftr-356	557	5	in	in	ADP
ftr-356	557	6	regards	regard	NOUN
ftr-356	557	7	to	to	ADP
ftr-356	557	8	the	the	DET
ftr-356	557	9	discourse	discourse	NOUN
ftr-356	557	10	between	between	ADP
ftr-356	557	11	this	this	DET
ftr-356	557	12	sector	sector	NOUN
ftr-356	557	13	and	and	CCONJ
ftr-356	557	14	the	the	DET
ftr-356	557	15	common	common	ADJ
ftr-356	557	16	household	household	NOUN
ftr-356	557	17	.	.	PUNCT
ftr-356	558	1	it	it	PRON
ftr-356	558	2	prefers	prefer	VERB
ftr-356	558	3	nominal	nominal	ADJ
ftr-356	558	4	discourse	discourse	NOUN
ftr-356	558	5	to	to	ADP
ftr-356	558	6	real	real	ADJ
ftr-356	558	7	discourse	discourse	NOUN
ftr-356	558	8	since	since	SCONJ
ftr-356	558	9	nominal	nominal	ADJ
ftr-356	558	10	measurements	measurement	NOUN
ftr-356	558	11	tend	tend	VERB
ftr-356	558	12	to	to	PART
ftr-356	558	13	show	show	VERB
ftr-356	558	14	higher	high	ADJ
ftr-356	558	15	levels	level	NOUN
ftr-356	558	16	of	of	ADP
ftr-356	558	17	profitability	profitability	NOUN
ftr-356	558	18	than	than	ADP
ftr-356	558	19	real	real	ADJ
ftr-356	558	20	measurements.102	measurements.102	SCONJ
ftr-356	558	21	the	the	DET
ftr-356	558	22	choice	choice	NOUN
ftr-356	558	23	between	between	ADP
ftr-356	558	24	a	a	DET
ftr-356	558	25	ca	ca	NOUN
ftr-356	558	26	regime	regime	NOUN
ftr-356	558	27	and	and	CCONJ
ftr-356	558	28	an	an	DET
ftr-356	558	29	ipa	ipa	PROPN
ftr-356	558	30	or	or	CCONJ
ftr-356	558	31	epa	epa	PROPN
ftr-356	558	32	regime	regime	NOUN
ftr-356	558	33	is	be	AUX
ftr-356	558	34	also	also	ADV
ftr-356	558	35	influenced	influence	VERB
ftr-356	558	36	by	by	ADP
ftr-356	558	37	the	the	DET
ftr-356	558	38	general	general	ADJ
ftr-356	558	39	culture	culture	NOUN
ftr-356	558	40	of	of	ADP
ftr-356	558	41	adjustment	adjustment	NOUN
ftr-356	558	42	.	.	PUNCT
ftr-356	559	1	the	the	DET
ftr-356	559	2	level	level	NOUN
ftr-356	559	3	to	to	PART
ftr-356	559	4	which	which	PRON
ftr-356	559	5	this	this	DET
ftr-356	559	6	culture	culture	NOUN
ftr-356	559	7	has	have	AUX
ftr-356	559	8	taken	take	VERB
ftr-356	559	9	root	root	NOUN
ftr-356	559	10	in	in	ADP
ftr-356	559	11	the	the	DET
ftr-356	559	12	social	social	ADJ
ftr-356	559	13	order	order	NOUN
ftr-356	559	14	will	will	AUX
ftr-356	559	15	be	be	AUX
ftr-356	559	16	expressed	express	VERB
ftr-356	559	17	in	in	ADP
ftr-356	559	18	the	the	DET
ftr-356	559	19	scope	scope	NOUN
ftr-356	559	20	of	of	ADP
ftr-356	559	21	adjustment	adjustment	NOUN
ftr-356	559	22	chosen	choose	VERB
ftr-356	559	23	.	.	PUNCT
ftr-356	560	1	when	when	SCONJ
ftr-356	560	2	the	the	DET
ftr-356	560	3	adjustment	adjustment	NOUN
ftr-356	560	4	culture	culture	NOUN
ftr-356	560	5	is	be	AUX
ftr-356	560	6	not	not	PART
ftr-356	560	7	pervasive	pervasive	ADJ
ftr-356	560	8	,	,	PUNCT
ftr-356	560	9	but	but	CCONJ
ftr-356	560	10	there	there	PRON
ftr-356	560	11	is	be	VERB
ftr-356	560	12	an	an	DET
ftr-356	560	13	awareness	awareness	NOUN
ftr-356	560	14	of	of	ADP
ftr-356	560	15	the	the	DET
ftr-356	560	16	substantial	substantial	ADJ
ftr-356	560	17	need	need	NOUN
ftr-356	560	18	for	for	ADP
ftr-356	560	19	adjustment	adjustment	NOUN
ftr-356	560	20	in	in	ADP
ftr-356	560	21	tax	tax	NOUN
ftr-356	560	22	law	law	NOUN
ftr-356	560	23	,	,	PUNCT
ftr-356	560	24	a	a	DET
ftr-356	560	25	regime	regime	NOUN
ftr-356	560	26	of	of	ADP
ftr-356	560	27	ipa	ipa	PROPN
ftr-356	560	28	will	will	AUX
ftr-356	560	29	be	be	AUX
ftr-356	560	30	adopted	adopt	VERB
ftr-356	560	31	.	.	PUNCT
ftr-356	561	1	ipa	ipa	PROPN
ftr-356	561	2	is	be	AUX
ftr-356	561	3	a	a	DET
ftr-356	561	4	device	device	NOUN
ftr-356	561	5	for	for	ADP
ftr-356	561	6	bridging	bridge	VERB
ftr-356	561	7	the	the	DET
ftr-356	561	8	gap	gap	NOUN
ftr-356	561	9	between	between	ADP
ftr-356	561	10	the	the	DET
ftr-356	561	11	tax	tax	NOUN
ftr-356	561	12	discourse	discourse	NOUN
ftr-356	561	13	and	and	CCONJ
ftr-356	561	14	the	the	DET
ftr-356	561	15	general	general	ADJ
ftr-356	561	16	discourse	discourse	NOUN
ftr-356	561	17	in	in	ADP
ftr-356	561	18	the	the	DET
ftr-356	561	19	social	social	ADJ
ftr-356	561	20	order	order	NOUN
ftr-356	561	21	on	on	ADP
ftr-356	561	22	the	the	DET
ftr-356	561	23	adjustment	adjustment	NOUN
ftr-356	561	24	issue	issue	NOUN
ftr-356	561	25	.	.	PUNCT
ftr-356	562	1	epa	epa	PROPN
ftr-356	562	2	is	be	AUX
ftr-356	562	3	premised	premise	VERB
ftr-356	562	4	on	on	ADP
ftr-356	562	5	a	a	DET
ftr-356	562	6	limited	limited	ADJ
ftr-356	562	7	general	general	ADJ
ftr-356	562	8	adjustment	adjustment	NOUN
ftr-356	562	9	culture	culture	NOUN
ftr-356	562	10	,	,	PUNCT
ftr-356	562	11	and	and	CCONJ
ftr-356	562	12	will	will	AUX
ftr-356	562	13	be	be	AUX
ftr-356	562	14	adopted	adopt	VERB
ftr-356	562	15	when	when	SCONJ
ftr-356	562	16	the	the	DET
ftr-356	562	17	social	social	ADJ
ftr-356	562	18	order	order	NOUN
ftr-356	562	19	is	be	AUX
ftr-356	562	20	primarily	primarily	ADV
ftr-356	562	21	nominalistic	nominalistic	ADJ
ftr-356	562	22	,	,	PUNCT
ftr-356	562	23	with	with	ADP
ftr-356	562	24	“	"	PUNCT
ftr-356	562	25	adjustment	adjustment	NOUN
ftr-356	562	26	islands	island	NOUN
ftr-356	562	27	.	.	PUNCT
ftr-356	562	28	”	"	PUNCT
ftr-356	563	1	this	this	PRON
ftr-356	563	2	is	be	AUX
ftr-356	563	3	especially	especially	ADV
ftr-356	563	4	true	true	ADJ
ftr-356	563	5	when	when	SCONJ
ftr-356	563	6	the	the	DET
ftr-356	563	7	cultural	cultural	ADJ
ftr-356	563	8	reality	reality	NOUN
ftr-356	563	9	is	be	AUX
ftr-356	563	10	one	one	NUM
ftr-356	563	11	of	of	ADP
ftr-356	563	12	a	a	DET
ftr-356	563	13	dynamic	dynamic	ADJ
ftr-356	563	14	character	character	NOUN
ftr-356	563	15	,	,	PUNCT
ftr-356	563	16	where	where	SCONJ
ftr-356	563	17	nominalism	nominalism	NOUN
ftr-356	563	18	is	be	AUX
ftr-356	563	19	in	in	ADP
ftr-356	563	20	the	the	DET
ftr-356	563	21	process	process	NOUN
ftr-356	563	22	of	of	ADP
ftr-356	563	23	erosion	erosion	NOUN
ftr-356	563	24	due	due	ADP
ftr-356	563	25	to	to	ADP
ftr-356	563	26	an	an	DET
ftr-356	563	27	increasing	increase	VERB
ftr-356	563	28	public	public	ADJ
ftr-356	563	29	discourse	discourse	NOUN
ftr-356	563	30	on	on	ADP
ftr-356	563	31	adopting	adopt	VERB
ftr-356	563	32	an	an	DET
ftr-356	563	33	adjustment	adjustment	NOUN
ftr-356	563	34	regime	regime	NOUN
ftr-356	563	35	.	.	PUNCT
ftr-356	564	1	from	from	ADP
ftr-356	564	2	this	this	DET
ftr-356	564	3	perspective	perspective	NOUN
ftr-356	564	4	,	,	PUNCT
ftr-356	564	5	it	it	PRON
ftr-356	564	6	is	be	AUX
ftr-356	564	7	reasonable	reasonable	ADJ
ftr-356	564	8	to	to	PART
ftr-356	564	9	conclude	conclude	VERB
ftr-356	564	10	that	that	SCONJ
ftr-356	564	11	the	the	DET
ftr-356	564	12	general	general	ADJ
ftr-356	564	13	adjustment	adjustment	NOUN
ftr-356	564	14	culture	culture	NOUN
ftr-356	564	15	in	in	ADP
ftr-356	564	16	the	the	DET
ftr-356	564	17	u.s	u.s	PROPN
ftr-356	564	18	.	.	PROPN
ftr-356	564	19	had	have	AUX
ftr-356	564	20	not	not	PART
ftr-356	564	21	even	even	ADV
ftr-356	564	22	reached	reach	VERB
ftr-356	564	23	the	the	DET
ftr-356	564	24	level	level	NOUN
ftr-356	564	25	that	that	PRON
ftr-356	564	26	enables	enable	VERB
ftr-356	564	27	epa	epa	PROPN
ftr-356	564	28	of	of	ADP
ftr-356	564	29	the	the	DET
ftr-356	564	30	tax	tax	NOUN
ftr-356	564	31	regime	regime	NOUN
ftr-356	564	32	.	.	PUNCT
ftr-356	565	1	the	the	DET
ftr-356	565	2	american	american	PROPN
ftr-356	565	3	100	100	NUM
ftr-356	565	4	.	.	PUNCT
ftr-356	566	1	this	this	DET
ftr-356	566	2	issue	issue	NOUN
ftr-356	566	3	requires	require	VERB
ftr-356	566	4	a	a	DET
ftr-356	566	5	separate	separate	ADJ
ftr-356	566	6	and	and	CCONJ
ftr-356	566	7	more	more	ADV
ftr-356	566	8	comprehensive	comprehensive	ADJ
ftr-356	566	9	analysis	analysis	NOUN
ftr-356	566	10	than	than	SCONJ
ftr-356	566	11	can	can	AUX
ftr-356	566	12	be	be	AUX
ftr-356	566	13	provided	provide	VERB
ftr-356	566	14	in	in	ADP
ftr-356	566	15	the	the	DET
ftr-356	566	16	confines	confine	NOUN
ftr-356	566	17	of	of	ADP
ftr-356	566	18	this	this	DET
ftr-356	566	19	article	article	NOUN
ftr-356	566	20	.	.	PUNCT
ftr-356	567	1	101	101	NUM
ftr-356	567	2	.	.	PUNCT
ftr-356	568	1	see	see	VERB
ftr-356	568	2	,	,	PUNCT
ftr-356	568	3	e.g.	e.g.	ADV
ftr-356	568	4	,	,	PUNCT
ftr-356	568	5	nigel	nigel	PROPN
ftr-356	568	6	dodd	dodd	PROPN
ftr-356	568	7	,	,	PUNCT
ftr-356	568	8	the	the	DET
ftr-356	568	9	sociology	sociology	NOUN
ftr-356	568	10	of	of	ADP
ftr-356	568	11	money	money	NOUN
ftr-356	568	12	:	:	PUNCT
ftr-356	568	13	economics	economic	NOUN
ftr-356	568	14	,	,	PUNCT
ftr-356	568	15	reason	reason	NOUN
ftr-356	568	16	&	&	CCONJ
ftr-356	568	17	contemporary	contemporary	ADJ
ftr-356	568	18	society	society	PROPN
ftr-356	568	19	(	(	PUNCT
ftr-356	568	20	continuum	continuum	VERB
ftr-356	568	21	int’l	int’l	NUM
ftr-356	568	22	1994	1994	NUM
ftr-356	568	23	)	)	PUNCT
ftr-356	568	24	(	(	PUNCT
ftr-356	568	25	especially	especially	ADV
ftr-356	568	26	chapter	chapter	NOUN
ftr-356	568	27	3	3	NUM
ftr-356	568	28	:	:	PUNCT
ftr-356	568	29	“	"	PUNCT
ftr-356	568	30	cultural	cultural	ADJ
ftr-356	568	31	aspects	aspect	NOUN
ftr-356	568	32	of	of	ADP
ftr-356	568	33	the	the	DET
ftr-356	568	34	mature	mature	ADJ
ftr-356	568	35	money	money	NOUN
ftr-356	568	36	economy	economy	NOUN
ftr-356	568	37	,	,	PUNCT
ftr-356	568	38	”	"	PUNCT
ftr-356	568	39	beginning	begin	VERB
ftr-356	568	40	on	on	ADP
ftr-356	568	41	pg	pg	PROPN
ftr-356	568	42	.	.	PROPN
ftr-356	568	43	41	41	NUM
ftr-356	568	44	)	)	PUNCT
ftr-356	568	45	.	.	PUNCT
ftr-356	569	1	102	102	NUM
ftr-356	569	2	.	.	PUNCT
ftr-356	570	1	regarding	regard	VERB
ftr-356	570	2	deflation	deflation	NOUN
ftr-356	570	3	,	,	PUNCT
ftr-356	570	4	see	see	VERB
ftr-356	570	5	strnad	strnad	PROPN
ftr-356	570	6	,	,	PUNCT
ftr-356	570	7	supra	supra	PROPN
ftr-356	570	8	note	note	PROPN
ftr-356	570	9	15	15	NUM
ftr-356	570	10	,	,	PUNCT
ftr-356	570	11	at	at	ADP
ftr-356	570	12	247	247	NUM
ftr-356	570	13	-	-	SYM
ftr-356	570	14	50	50	NUM
ftr-356	570	15	.	.	PUNCT
ftr-356	571	1	2010	2010	NUM
ftr-356	571	2	]	]	PUNCT
ftr-356	572	1	the	the	DET
ftr-356	572	2	coming	come	VERB
ftr-356	572	3	(	(	PUNCT
ftr-356	572	4	?	?	PUNCT
ftr-356	572	5	)	)	PUNCT
ftr-356	572	6	inflation	inflation	NOUN
ftr-356	572	7	and	and	CCONJ
ftr-356	572	8	the	the	DET
ftr-356	572	9	income	income	NOUN
ftr-356	572	10	tax	tax	NOUN
ftr-356	572	11	437	437	NUM
ftr-356	572	12	social	social	ADJ
ftr-356	572	13	order	order	NOUN
ftr-356	572	14	is	be	AUX
ftr-356	572	15	characterized	characterize	VERB
ftr-356	572	16	by	by	ADP
ftr-356	572	17	a	a	DET
ftr-356	572	18	purely	purely	ADV
ftr-356	572	19	nominalistic	nominalistic	ADJ
ftr-356	572	20	culture,103	culture,103	NOUN
ftr-356	572	21	and	and	CCONJ
ftr-356	572	22	whatever	whatever	PRON
ftr-356	572	23	adjustment	adjustment	NOUN
ftr-356	572	24	islands	island	NOUN
ftr-356	572	25	exist	exist	VERB
ftr-356	572	26	are	be	AUX
ftr-356	572	27	insufficient	insufficient	ADJ
ftr-356	572	28	to	to	PART
ftr-356	572	29	justify	justify	VERB
ftr-356	572	30	the	the	DET
ftr-356	572	31	introduction	introduction	NOUN
ftr-356	572	32	of	of	ADP
ftr-356	572	33	epa	epa	PROPN
ftr-356	572	34	into	into	ADP
ftr-356	572	35	the	the	DET
ftr-356	572	36	tax	tax	NOUN
ftr-356	572	37	regime	regime	NOUN
ftr-356	572	38	.	.	PUNCT
ftr-356	573	1	as	as	SCONJ
ftr-356	573	2	noted	note	VERB
ftr-356	573	3	,	,	PUNCT
ftr-356	573	4	the	the	DET
ftr-356	573	5	general	general	ADJ
ftr-356	573	6	adjustment	adjustment	NOUN
ftr-356	573	7	cultural	cultural	ADJ
ftr-356	573	8	paradigm	paradigm	NOUN
ftr-356	573	9	is	be	AUX
ftr-356	573	10	of	of	ADP
ftr-356	573	11	crucial	crucial	ADJ
ftr-356	573	12	importance	importance	NOUN
ftr-356	573	13	in	in	ADP
ftr-356	573	14	deciding	decide	VERB
ftr-356	573	15	between	between	ADP
ftr-356	573	16	a	a	DET
ftr-356	573	17	nominalistic	nominalistic	ADJ
ftr-356	573	18	regime	regime	NOUN
ftr-356	573	19	,	,	PUNCT
ftr-356	573	20	a	a	DET
ftr-356	573	21	regime	regime	NOUN
ftr-356	573	22	of	of	ADP
ftr-356	573	23	partial	partial	ADJ
ftr-356	573	24	adjustment	adjustment	NOUN
ftr-356	573	25	or	or	CCONJ
ftr-356	573	26	of	of	ADP
ftr-356	573	27	comprehensive	comprehensive	ADJ
ftr-356	573	28	adjustment	adjustment	NOUN
ftr-356	573	29	.	.	PUNCT
ftr-356	574	1	it	it	PRON
ftr-356	574	2	also	also	ADV
ftr-356	574	3	influences	influence	VERB
ftr-356	574	4	the	the	DET
ftr-356	574	5	choice	choice	NOUN
ftr-356	574	6	between	between	ADP
ftr-356	574	7	ipa	ipa	PROPN
ftr-356	574	8	and	and	CCONJ
ftr-356	574	9	epa	epa	PROPN
ftr-356	574	10	.	.	PUNCT
ftr-356	575	1	however	however	ADV
ftr-356	575	2	,	,	PUNCT
ftr-356	575	3	it	it	PRON
ftr-356	575	4	does	do	AUX
ftr-356	575	5	not	not	PART
ftr-356	575	6	help	help	VERB
ftr-356	575	7	in	in	ADP
ftr-356	575	8	making	make	VERB
ftr-356	575	9	the	the	DET
ftr-356	575	10	choice	choice	NOUN
ftr-356	575	11	between	between	ADP
ftr-356	575	12	various	various	ADJ
ftr-356	575	13	ipas	ipa	NOUN
ftr-356	575	14	or	or	CCONJ
ftr-356	575	15	various	various	ADJ
ftr-356	575	16	epas.104	epas.104	NOUN
ftr-356	575	17	in	in	ADP
ftr-356	575	18	this	this	DET
ftr-356	575	19	regard	regard	NOUN
ftr-356	575	20	,	,	PUNCT
ftr-356	575	21	the	the	DET
ftr-356	575	22	suggested	suggest	VERB
ftr-356	575	23	paradigm	paradigm	NOUN
ftr-356	575	24	is	be	AUX
ftr-356	575	25	of	of	ADP
ftr-356	575	26	little	little	ADJ
ftr-356	575	27	influence	influence	NOUN
ftr-356	575	28	in	in	ADP
ftr-356	575	29	relation	relation	NOUN
ftr-356	575	30	to	to	ADP
ftr-356	575	31	the	the	DET
ftr-356	575	32	relative	relative	ADJ
ftr-356	575	33	weight	weight	NOUN
ftr-356	575	34	of	of	ADP
ftr-356	575	35	other	other	ADJ
ftr-356	575	36	considerations	consideration	NOUN
ftr-356	575	37	.	.	PUNCT
ftr-356	576	1	the	the	DET
ftr-356	576	2	general	general	ADJ
ftr-356	576	3	adjustment	adjustment	NOUN
ftr-356	576	4	culture	culture	NOUN
ftr-356	576	5	may	may	AUX
ftr-356	576	6	be	be	AUX
ftr-356	576	7	dynamic	dynamic	ADJ
ftr-356	576	8	and	and	CCONJ
ftr-356	576	9	can	can	AUX
ftr-356	576	10	respond	respond	VERB
ftr-356	576	11	to	to	ADP
ftr-356	576	12	the	the	DET
ftr-356	576	13	scope	scope	NOUN
ftr-356	576	14	and	and	CCONJ
ftr-356	576	15	challenges	challenge	NOUN
ftr-356	576	16	of	of	ADP
ftr-356	576	17	inflation	inflation	NOUN
ftr-356	576	18	faced	face	VERB
ftr-356	576	19	by	by	ADP
ftr-356	576	20	society	society	NOUN
ftr-356	576	21	.	.	PUNCT
ftr-356	577	1	the	the	DET
ftr-356	577	2	more	more	ADJ
ftr-356	577	3	nominalism	nominalism	NOUN
ftr-356	577	4	is	be	AUX
ftr-356	577	5	culturally	culturally	ADV
ftr-356	577	6	ingrained	ingrain	VERB
ftr-356	577	7	,	,	PUNCT
ftr-356	577	8	the	the	PRON
ftr-356	577	9	greater	great	ADJ
ftr-356	577	10	the	the	DET
ftr-356	577	11	inflationary	inflationary	ADJ
ftr-356	577	12	challenge	challenge	NOUN
ftr-356	577	13	needed	need	VERB
ftr-356	577	14	to	to	PART
ftr-356	577	15	spur	spur	VERB
ftr-356	577	16	change	change	NOUN
ftr-356	577	17	.	.	PUNCT
ftr-356	578	1	the	the	DET
ftr-356	578	2	tax	tax	NOUN
ftr-356	578	3	regime	regime	NOUN
ftr-356	578	4	may	may	AUX
ftr-356	578	5	adopt	adopt	VERB
ftr-356	578	6	ipa	ipa	PROPN
ftr-356	578	7	or	or	CCONJ
ftr-356	578	8	epa	epa	PROPN
ftr-356	578	9	,	,	PUNCT
ftr-356	578	10	but	but	CCONJ
ftr-356	578	11	as	as	SCONJ
ftr-356	578	12	the	the	DET
ftr-356	578	13	non	non	ADJ
ftr-356	578	14	-	-	ADJ
ftr-356	578	15	tax	tax	ADJ
ftr-356	578	16	environment	environment	NOUN
ftr-356	578	17	takes	take	VERB
ftr-356	578	18	on	on	ADP
ftr-356	578	19	an	an	DET
ftr-356	578	20	increasingly	increasingly	ADV
ftr-356	578	21	adjusting	adjust	VERB
ftr-356	578	22	character	character	NOUN
ftr-356	578	23	over	over	ADP
ftr-356	578	24	time	time	NOUN
ftr-356	578	25	,	,	PUNCT
ftr-356	578	26	the	the	DET
ftr-356	578	27	partial	partial	ADJ
ftr-356	578	28	adjustment	adjustment	NOUN
ftr-356	578	29	regime	regime	NOUN
ftr-356	578	30	will	will	AUX
ftr-356	578	31	gradually	gradually	ADV
ftr-356	578	32	fall	fall	VERB
ftr-356	578	33	out	out	ADP
ftr-356	578	34	of	of	ADP
ftr-356	578	35	step	step	NOUN
ftr-356	578	36	with	with	ADP
ftr-356	578	37	the	the	DET
ftr-356	578	38	general	general	ADJ
ftr-356	578	39	adjustment	adjustment	NOUN
ftr-356	578	40	culture	culture	NOUN
ftr-356	578	41	.	.	PUNCT
ftr-356	579	1	this	this	PRON
ftr-356	579	2	will	will	AUX
ftr-356	579	3	be	be	AUX
ftr-356	579	4	the	the	DET
ftr-356	579	5	case	case	NOUN
ftr-356	579	6	,	,	PUNCT
ftr-356	579	7	for	for	ADP
ftr-356	579	8	example	example	NOUN
ftr-356	579	9	,	,	PUNCT
ftr-356	579	10	with	with	ADP
ftr-356	579	11	a	a	DET
ftr-356	579	12	tax	tax	NOUN
ftr-356	579	13	system	system	NOUN
ftr-356	579	14	that	that	PRON
ftr-356	579	15	adopts	adopt	VERB
ftr-356	579	16	an	an	DET
ftr-356	579	17	ipa	ipa	NOUN
ftr-356	579	18	without	without	ADP
ftr-356	579	19	any	any	DET
ftr-356	579	20	indexing	indexing	NOUN
ftr-356	579	21	component	component	NOUN
ftr-356	579	22	.	.	PUNCT
ftr-356	580	1	if	if	SCONJ
ftr-356	580	2	,	,	PUNCT
ftr-356	580	3	over	over	ADP
ftr-356	580	4	time	time	NOUN
ftr-356	580	5	,	,	PUNCT
ftr-356	580	6	indexing	indexing	NOUN
ftr-356	580	7	becomes	become	VERB
ftr-356	580	8	increasingly	increasingly	ADV
ftr-356	580	9	common	common	ADJ
ftr-356	580	10	in	in	ADP
ftr-356	580	11	other	other	ADJ
ftr-356	580	12	areas	area	NOUN
ftr-356	580	13	of	of	ADP
ftr-356	580	14	the	the	DET
ftr-356	580	15	social	social	ADJ
ftr-356	580	16	order	order	NOUN
ftr-356	580	17	,	,	PUNCT
ftr-356	580	18	the	the	DET
ftr-356	580	19	absence	absence	NOUN
ftr-356	580	20	of	of	ADP
ftr-356	580	21	even	even	ADV
ftr-356	580	22	partial	partial	ADJ
ftr-356	580	23	indexing	indexing	NOUN
ftr-356	580	24	in	in	ADP
ftr-356	580	25	the	the	DET
ftr-356	580	26	tax	tax	NOUN
ftr-356	580	27	system	system	NOUN
ftr-356	580	28	will	will	AUX
ftr-356	580	29	be	be	AUX
ftr-356	580	30	perceived	perceive	VERB
ftr-356	580	31	as	as	ADP
ftr-356	580	32	unjustified	unjustified	ADJ
ftr-356	580	33	.	.	PUNCT
ftr-356	581	1	the	the	DET
ftr-356	581	2	influence	influence	NOUN
ftr-356	581	3	of	of	ADP
ftr-356	581	4	the	the	DET
ftr-356	581	5	general	general	ADJ
ftr-356	581	6	culture	culture	NOUN
ftr-356	581	7	paradigm	paradigm	NOUN
ftr-356	581	8	on	on	ADP
ftr-356	581	9	adjustment	adjustment	NOUN
ftr-356	581	10	for	for	ADP
ftr-356	581	11	inflation	inflation	NOUN
ftr-356	581	12	is	be	AUX
ftr-356	581	13	not	not	PART
ftr-356	581	14	limited	limit	VERB
ftr-356	581	15	to	to	ADP
ftr-356	581	16	such	such	ADJ
ftr-356	581	17	fundamental	fundamental	ADJ
ftr-356	581	18	tax	tax	NOUN
ftr-356	581	19	issues	issue	NOUN
ftr-356	581	20	as	as	ADP
ftr-356	581	21	the	the	DET
ftr-356	581	22	model	model	NOUN
ftr-356	581	23	and	and	CCONJ
ftr-356	581	24	scope	scope	NOUN
ftr-356	581	25	of	of	ADP
ftr-356	581	26	adjustment	adjustment	NOUN
ftr-356	581	27	of	of	ADP
ftr-356	581	28	the	the	DET
ftr-356	581	29	tax	tax	NOUN
ftr-356	581	30	regime	regime	NOUN
ftr-356	581	31	.	.	PUNCT
ftr-356	582	1	it	it	PRON
ftr-356	582	2	is	be	AUX
ftr-356	582	3	also	also	ADV
ftr-356	582	4	manifested	manifest	VERB
ftr-356	582	5	in	in	ADP
ftr-356	582	6	areas	area	NOUN
ftr-356	582	7	of	of	ADP
ftr-356	582	8	secondary	secondary	ADJ
ftr-356	582	9	importance	importance	NOUN
ftr-356	582	10	,	,	PUNCT
ftr-356	582	11	such	such	ADJ
ftr-356	582	12	as	as	ADP
ftr-356	582	13	whether	whether	SCONJ
ftr-356	582	14	the	the	DET
ftr-356	582	15	adjustment	adjustment	NOUN
ftr-356	582	16	regime	regime	NOUN
ftr-356	582	17	will	will	AUX
ftr-356	582	18	operate	operate	VERB
ftr-356	582	19	automatically	automatically	ADV
ftr-356	582	20	or	or	CCONJ
ftr-356	582	21	whether	whether	SCONJ
ftr-356	582	22	it	it	PRON
ftr-356	582	23	will	will	AUX
ftr-356	582	24	require	require	VERB
ftr-356	582	25	the	the	DET
ftr-356	582	26	exercise	exercise	NOUN
ftr-356	582	27	of	of	ADP
ftr-356	582	28	discretion	discretion	NOUN
ftr-356	582	29	of	of	ADP
ftr-356	582	30	administrative	administrative	ADJ
ftr-356	582	31	agency.105	agency.105	ADP
ftr-356	582	32	the	the	DET
ftr-356	582	33	more	more	ADV
ftr-356	582	34	pervasive	pervasive	ADJ
ftr-356	582	35	the	the	DET
ftr-356	582	36	adjustment	adjustment	NOUN
ftr-356	582	37	culture	culture	NOUN
ftr-356	582	38	,	,	PUNCT
ftr-356	582	39	the	the	PRON
ftr-356	582	40	greater	great	ADJ
ftr-356	582	41	the	the	DET
ftr-356	582	42	tendency	tendency	NOUN
ftr-356	582	43	toward	toward	ADP
ftr-356	582	44	automatic	automatic	ADJ
ftr-356	582	45	adjustment	adjustment	NOUN
ftr-356	582	46	without	without	ADP
ftr-356	582	47	an	an	DET
ftr-356	582	48	exercise	exercise	NOUN
ftr-356	582	49	of	of	ADP
ftr-356	582	50	discretion	discretion	NOUN
ftr-356	582	51	.	.	PUNCT
ftr-356	583	1	one	one	PRON
ftr-356	583	2	can	can	AUX
ftr-356	583	3	argue	argue	VERB
ftr-356	583	4	that	that	SCONJ
ftr-356	583	5	the	the	DET
ftr-356	583	6	ultimate	ultimate	ADJ
ftr-356	583	7	proof	proof	NOUN
ftr-356	583	8	of	of	ADP
ftr-356	583	9	the	the	DET
ftr-356	583	10	primacy	primacy	NOUN
ftr-356	583	11	of	of	ADP
ftr-356	583	12	a	a	DET
ftr-356	583	13	costbenefit	costbenefit	NOUN
ftr-356	583	14	analysis	analysis	NOUN
ftr-356	583	15	is	be	AUX
ftr-356	583	16	that	that	SCONJ
ftr-356	583	17	it	it	PRON
ftr-356	583	18	can	can	AUX
ftr-356	583	19	reasonably	reasonably	ADV
ftr-356	583	20	be	be	AUX
ftr-356	583	21	assumed	assume	VERB
ftr-356	583	22	that	that	SCONJ
ftr-356	583	23	at	at	ADP
ftr-356	583	24	particularly	particularly	ADV
ftr-356	583	25	high	high	ADJ
ftr-356	583	26	rates	rate	NOUN
ftr-356	583	27	of	of	ADP
ftr-356	583	28	inflation	inflation	NOUN
ftr-356	583	29	,	,	PUNCT
ftr-356	583	30	tax	tax	NOUN
ftr-356	583	31	regimes	regime	NOUN
ftr-356	583	32	will	will	AUX
ftr-356	583	33	adopt	adopt	VERB
ftr-356	583	34	ca	can	AUX
ftr-356	583	35	.	.	PUNCT
ftr-356	584	1	this	this	PRON
ftr-356	584	2	is	be	AUX
ftr-356	584	3	because	because	SCONJ
ftr-356	584	4	in	in	ADP
ftr-356	584	5	a	a	DET
ftr-356	584	6	highly	highly	ADV
ftr-356	584	7	inflationary	inflationary	ADJ
ftr-356	584	8	environment	environment	NOUN
ftr-356	584	9	,	,	PUNCT
ftr-356	584	10	the	the	DET
ftr-356	584	11	benefit	benefit	NOUN
ftr-356	584	12	to	to	PART
ftr-356	584	13	be	be	AUX
ftr-356	584	14	gained	gain	VERB
ftr-356	584	15	from	from	ADP
ftr-356	584	16	adjustment	adjustment	NOUN
ftr-356	584	17	outweighs	outweigh	VERB
ftr-356	584	18	the	the	DET
ftr-356	584	19	cost	cost	NOUN
ftr-356	584	20	.	.	PUNCT
ftr-356	585	1	this	this	DET
ftr-356	585	2	argument	argument	NOUN
ftr-356	585	3	is	be	AUX
ftr-356	585	4	incorrect	incorrect	ADJ
ftr-356	585	5	.	.	PUNCT
ftr-356	586	1	in	in	ADP
ftr-356	586	2	reality	reality	NOUN
ftr-356	586	3	,	,	PUNCT
ftr-356	586	4	at	at	ADP
ftr-356	586	5	high	high	ADJ
ftr-356	586	6	rates	rate	NOUN
ftr-356	586	7	of	of	ADP
ftr-356	586	8	inflation	inflation	NOUN
ftr-356	586	9	we	we	PRON
ftr-356	586	10	can	can	AUX
ftr-356	586	11	expect	expect	VERB
ftr-356	586	12	to	to	PART
ftr-356	586	13	find	find	VERB
ftr-356	586	14	a	a	DET
ftr-356	586	15	developed	develop	VERB
ftr-356	586	16	general	general	ADJ
ftr-356	586	17	adjustment	adjustment	NOUN
ftr-356	586	18	culture	culture	NOUN
ftr-356	586	19	that	that	PRON
ftr-356	586	20	has	have	AUX
ftr-356	586	21	introduced	introduce	VERB
ftr-356	586	22	adjustment	adjustment	NOUN
ftr-356	586	23	mechanisms	mechanism	NOUN
ftr-356	586	24	across	across	ADP
ftr-356	586	25	the	the	DET
ftr-356	586	26	social	social	ADJ
ftr-356	586	27	order	order	NOUN
ftr-356	586	28	,	,	PUNCT
ftr-356	586	29	such	such	ADJ
ftr-356	586	30	that	that	PRON
ftr-356	586	31	ca	ca	NOUN
ftr-356	586	32	of	of	ADP
ftr-356	586	33	the	the	DET
ftr-356	586	34	tax	tax	NOUN
ftr-356	586	35	regime	regime	NOUN
ftr-356	586	36	is	be	AUX
ftr-356	586	37	consistent	consistent	ADJ
ftr-356	586	38	with	with	ADP
ftr-356	586	39	the	the	DET
ftr-356	586	40	society	society	NOUN
ftr-356	586	41	’s	’s	PART
ftr-356	586	42	general	general	ADJ
ftr-356	586	43	adjustment	adjustment	NOUN
ftr-356	586	44	culture	culture	NOUN
ftr-356	586	45	.	.	PUNCT
ftr-356	587	1	103	103	NUM
ftr-356	587	2	.	.	PUNCT
ftr-356	588	1	for	for	ADP
ftr-356	588	2	a	a	DET
ftr-356	588	3	general	general	ADJ
ftr-356	588	4	description	description	NOUN
ftr-356	588	5	on	on	ADP
ftr-356	588	6	the	the	DET
ftr-356	588	7	united	united	PROPN
ftr-356	588	8	states	states	PROPN
ftr-356	588	9	legal	legal	ADJ
ftr-356	588	10	approach	approach	NOUN
ftr-356	588	11	to	to	ADP
ftr-356	588	12	adjustment	adjustment	NOUN
ftr-356	588	13	to	to	ADP
ftr-356	588	14	inflation	inflation	NOUN
ftr-356	588	15	,	,	PUNCT
ftr-356	588	16	see	see	VERB
ftr-356	588	17	,	,	PUNCT
ftr-356	588	18	chen	chen	PROPN
ftr-356	588	19	,	,	PUNCT
ftr-356	588	20	supra	supra	PROPN
ftr-356	588	21	note	note	NOUN
ftr-356	588	22	12	12	NUM
ftr-356	588	23	.	.	PUNCT
ftr-356	589	1	104	104	NUM
ftr-356	589	2	.	.	PUNCT
ftr-356	590	1	cost	cost	NOUN
ftr-356	590	2	-	-	PUNCT
ftr-356	590	3	benefit	benefit	NOUN
ftr-356	590	4	considerations	consideration	NOUN
ftr-356	590	5	are	be	AUX
ftr-356	590	6	of	of	ADP
ftr-356	590	7	particular	particular	ADJ
ftr-356	590	8	importance	importance	NOUN
ftr-356	590	9	in	in	ADP
ftr-356	590	10	these	these	DET
ftr-356	590	11	decisions	decision	NOUN
ftr-356	590	12	.	.	PUNCT
ftr-356	591	1	105	105	NUM
ftr-356	591	2	.	.	PUNCT
ftr-356	592	1	see	see	VERB
ftr-356	592	2	text	text	NOUN
ftr-356	592	3	accompanying	accompanying	ADJ
ftr-356	592	4	note	note	NOUN
ftr-356	592	5	46	46	NUM
ftr-356	592	6	.	.	PUNCT
ftr-356	593	1	438	438	NUM
ftr-356	593	2	florida	florida	PROPN
ftr-356	593	3	tax	tax	NOUN
ftr-356	593	4	review	review	NOUN
ftr-356	593	5	[	[	X
ftr-356	593	6	vol	vol	NOUN
ftr-356	593	7	.	.	PUNCT
ftr-356	594	1	10:4	10:4	NUM
ftr-356	594	2	there	there	PRON
ftr-356	594	3	are	be	VERB
ftr-356	594	4	countries	country	NOUN
ftr-356	594	5	,	,	PUNCT
ftr-356	594	6	like	like	ADP
ftr-356	594	7	the	the	DET
ftr-356	594	8	united	united	PROPN
ftr-356	594	9	states106	states106	PROPN
ftr-356	594	10	and	and	CCONJ
ftr-356	594	11	others,107	others,107	PROPN
ftr-356	594	12	in	in	ADP
ftr-356	594	13	which	which	PRON
ftr-356	594	14	tax	tax	NOUN
ftr-356	594	15	brackets	bracket	NOUN
ftr-356	594	16	are	be	AUX
ftr-356	594	17	adjusted	adjust	VERB
ftr-356	594	18	,	,	PUNCT
ftr-356	594	19	as	as	SCONJ
ftr-356	594	20	are	be	AUX
ftr-356	594	21	various	various	ADJ
ftr-356	594	22	fixed	fix	VERB
ftr-356	594	23	sums	sum	NOUN
ftr-356	594	24	set	set	VERB
ftr-356	594	25	by	by	ADP
ftr-356	594	26	the	the	DET
ftr-356	594	27	tax	tax	NOUN
ftr-356	594	28	system,108	system,108	ADP
ftr-356	594	29	even	even	ADV
ftr-356	594	30	though	though	SCONJ
ftr-356	594	31	there	there	PRON
ftr-356	594	32	is	be	VERB
ftr-356	594	33	no	no	DET
ftr-356	594	34	general	general	ADJ
ftr-356	594	35	adjustment	adjustment	NOUN
ftr-356	594	36	culture	culture	NOUN
ftr-356	594	37	.	.	PUNCT
ftr-356	595	1	this	this	DET
ftr-356	595	2	kind	kind	NOUN
ftr-356	595	3	of	of	ADP
ftr-356	595	4	adjustment	adjustment	NOUN
ftr-356	595	5	represents	represent	VERB
ftr-356	595	6	the	the	DET
ftr-356	595	7	outer	outer	ADJ
ftr-356	595	8	limit	limit	NOUN
ftr-356	595	9	of	of	ADP
ftr-356	595	10	the	the	DET
ftr-356	595	11	tax	tax	NOUN
ftr-356	595	12	system	system	NOUN
ftr-356	595	13	’s	’s	PART
ftr-356	595	14	ability	ability	NOUN
ftr-356	595	15	to	to	PART
ftr-356	595	16	include	include	VERB
ftr-356	595	17	elements	element	NOUN
ftr-356	595	18	of	of	ADP
ftr-356	595	19	adjustment	adjustment	NOUN
ftr-356	595	20	in	in	ADP
ftr-356	595	21	a	a	DET
ftr-356	595	22	social	social	ADJ
ftr-356	595	23	order	order	NOUN
ftr-356	595	24	dominated	dominate	VERB
ftr-356	595	25	by	by	ADP
ftr-356	595	26	nominalism	nominalism	NOUN
ftr-356	595	27	.	.	PUNCT
ftr-356	596	1	such	such	ADJ
ftr-356	596	2	adjustment	adjustment	NOUN
ftr-356	596	3	is	be	AUX
ftr-356	596	4	possible	possible	ADJ
ftr-356	596	5	only	only	ADV
ftr-356	596	6	because	because	SCONJ
ftr-356	596	7	it	it	PRON
ftr-356	596	8	does	do	AUX
ftr-356	596	9	not	not	PART
ftr-356	596	10	clash	clash	VERB
ftr-356	596	11	with	with	ADP
ftr-356	596	12	other	other	ADJ
ftr-356	596	13	areas	area	NOUN
ftr-356	596	14	of	of	ADP
ftr-356	596	15	the	the	DET
ftr-356	596	16	social	social	ADJ
ftr-356	596	17	order	order	NOUN
ftr-356	596	18	,	,	PUNCT
ftr-356	596	19	inasmuch	inasmuch	ADJ
ftr-356	596	20	as	as	SCONJ
ftr-356	596	21	these	these	DET
ftr-356	596	22	variables	variable	NOUN
ftr-356	596	23	are	be	AUX
ftr-356	596	24	unique	unique	ADJ
ftr-356	596	25	to	to	ADP
ftr-356	596	26	the	the	DET
ftr-356	596	27	tax	tax	NOUN
ftr-356	596	28	system	system	NOUN
ftr-356	596	29	.	.	PUNCT
ftr-356	597	1	this	this	PRON
ftr-356	597	2	is	be	AUX
ftr-356	597	3	different	different	ADJ
ftr-356	597	4	from	from	ADP
ftr-356	597	5	the	the	DET
ftr-356	597	6	fundamental	fundamental	ADJ
ftr-356	597	7	tax	tax	NOUN
ftr-356	597	8	concepts	concept	NOUN
ftr-356	597	9	of	of	ADP
ftr-356	597	10	“	"	PUNCT
ftr-356	597	11	profit	profit	NOUN
ftr-356	597	12	”	"	PUNCT
ftr-356	597	13	or	or	CCONJ
ftr-356	597	14	“	"	PUNCT
ftr-356	597	15	income	income	NOUN
ftr-356	597	16	,	,	PUNCT
ftr-356	597	17	”	"	PUNCT
ftr-356	597	18	which	which	PRON
ftr-356	597	19	stand	stand	VERB
ftr-356	597	20	at	at	ADP
ftr-356	597	21	the	the	DET
ftr-356	597	22	center	center	NOUN
ftr-356	597	23	of	of	ADP
ftr-356	597	24	the	the	DET
ftr-356	597	25	social	social	ADJ
ftr-356	597	26	order	order	NOUN
ftr-356	597	27	’s	’s	PART
ftr-356	597	28	economic	economic	ADJ
ftr-356	597	29	activity	activity	NOUN
ftr-356	597	30	(	(	PUNCT
ftr-356	597	31	corporate	corporate	ADJ
ftr-356	597	32	law	law	NOUN
ftr-356	597	33	,	,	PUNCT
ftr-356	597	34	accounting	accounting	NOUN
ftr-356	597	35	,	,	PUNCT
ftr-356	597	36	etc	etc	X
ftr-356	597	37	.	.	X
ftr-356	597	38	)	)	PUNCT
ftr-356	597	39	.	.	PUNCT
ftr-356	598	1	the	the	DET
ftr-356	598	2	proposed	propose	VERB
ftr-356	598	3	paradigm	paradigm	NOUN
ftr-356	598	4	is	be	AUX
ftr-356	598	5	tied	tie	VERB
ftr-356	598	6	to	to	ADP
ftr-356	598	7	a	a	DET
ftr-356	598	8	broader	broad	ADJ
ftr-356	598	9	issue	issue	NOUN
ftr-356	598	10	.	.	PUNCT
ftr-356	599	1	two	two	NUM
ftr-356	599	2	tax	tax	NOUN
ftr-356	599	3	culture	culture	NOUN
ftr-356	599	4	approaches	approach	NOUN
ftr-356	599	5	can	can	AUX
ftr-356	599	6	be	be	AUX
ftr-356	599	7	distinguished	distinguish	VERB
ftr-356	599	8	in	in	ADP
ftr-356	599	9	the	the	DET
ftr-356	599	10	tax	tax	NOUN
ftr-356	599	11	discourse	discourse	NOUN
ftr-356	599	12	.	.	PUNCT
ftr-356	600	1	the	the	DET
ftr-356	600	2	first	first	ADJ
ftr-356	600	3	is	be	AUX
ftr-356	600	4	the	the	DET
ftr-356	600	5	isolationist	isolationist	ADJ
ftr-356	600	6	approach	approach	NOUN
ftr-356	600	7	,	,	PUNCT
ftr-356	600	8	which	which	PRON
ftr-356	600	9	views	view	VERB
ftr-356	600	10	the	the	DET
ftr-356	600	11	tax	tax	NOUN
ftr-356	600	12	culture	culture	NOUN
ftr-356	600	13	as	as	SCONJ
ftr-356	600	14	set	set	VERB
ftr-356	600	15	apart	apart	ADV
ftr-356	600	16	from	from	ADP
ftr-356	600	17	other	other	ADJ
ftr-356	600	18	areas	area	NOUN
ftr-356	600	19	of	of	ADP
ftr-356	600	20	the	the	DET
ftr-356	600	21	social	social	ADJ
ftr-356	600	22	order	order	NOUN
ftr-356	600	23	.	.	PUNCT
ftr-356	601	1	this	this	DET
ftr-356	601	2	approach	approach	NOUN
ftr-356	601	3	is	be	AUX
ftr-356	601	4	reflected	reflect	VERB
ftr-356	601	5	in	in	ADP
ftr-356	601	6	classical	classical	ADJ
ftr-356	601	7	legal	legal	ADJ
ftr-356	601	8	discourse	discourse	NOUN
ftr-356	601	9	,	,	PUNCT
ftr-356	601	10	which	which	PRON
ftr-356	601	11	does	do	AUX
ftr-356	601	12	not	not	PART
ftr-356	601	13	always	always	ADV
ftr-356	601	14	include	include	VERB
ftr-356	601	15	tax	tax	NOUN
ftr-356	601	16	law	law	NOUN
ftr-356	601	17	as	as	ADP
ftr-356	601	18	its	its	PRON
ftr-356	601	19	normative	normative	ADJ
ftr-356	601	20	participant	participant	NOUN
ftr-356	601	21	.	.	PUNCT
ftr-356	602	1	another	another	DET
ftr-356	602	2	approach	approach	NOUN
ftr-356	602	3	is	be	AUX
ftr-356	602	4	the	the	DET
ftr-356	602	5	coherent	coherent	ADJ
ftr-356	602	6	approach	approach	NOUN
ftr-356	602	7	,	,	PUNCT
ftr-356	602	8	according	accord	VERB
ftr-356	602	9	to	to	ADP
ftr-356	602	10	which	which	PRON
ftr-356	602	11	the	the	DET
ftr-356	602	12	tax	tax	NOUN
ftr-356	602	13	discourse	discourse	NOUN
ftr-356	602	14	forms	form	VERB
ftr-356	602	15	an	an	DET
ftr-356	602	16	integral	integral	ADJ
ftr-356	602	17	part	part	NOUN
ftr-356	602	18	of	of	ADP
ftr-356	602	19	the	the	DET
ftr-356	602	20	general	general	ADJ
ftr-356	602	21	social	social	ADJ
ftr-356	602	22	order	order	NOUN
ftr-356	602	23	.	.	PUNCT
ftr-356	603	1	the	the	DET
ftr-356	603	2	proposed	propose	VERB
ftr-356	603	3	paradigm	paradigm	NOUN
ftr-356	603	4	in	in	ADP
ftr-356	603	5	this	this	DET
ftr-356	603	6	study	study	NOUN
ftr-356	603	7	is	be	AUX
ftr-356	603	8	premised	premise	VERB
ftr-356	603	9	on	on	ADP
ftr-356	603	10	the	the	DET
ftr-356	603	11	coherent	coherent	ADJ
ftr-356	603	12	,	,	PUNCT
ftr-356	603	13	rather	rather	ADV
ftr-356	603	14	than	than	ADP
ftr-356	603	15	the	the	DET
ftr-356	603	16	isolationist	isolationist	NOUN
ftr-356	603	17	approach	approach	NOUN
ftr-356	603	18	.	.	PUNCT
ftr-356	604	1	d.	d.	PROPN
ftr-356	604	2	nominalism	nominalism	PROPN
ftr-356	604	3	as	as	ADP
ftr-356	604	4	a	a	DET
ftr-356	604	5	stabilizer	stabilizer	NOUN
ftr-356	604	6	from	from	ADP
ftr-356	604	7	an	an	DET
ftr-356	604	8	economics	economic	NOUN
ftr-356	604	9	perspective	perspective	NOUN
ftr-356	604	10	,	,	PUNCT
ftr-356	604	11	nominalism	nominalism	NOUN
ftr-356	604	12	contributes	contribute	VERB
ftr-356	604	13	to	to	ADP
ftr-356	604	14	price	price	NOUN
ftr-356	604	15	level	level	NOUN
ftr-356	604	16	stability	stability	NOUN
ftr-356	604	17	,	,	PUNCT
ftr-356	604	18	and	and	CCONJ
ftr-356	604	19	thus	thus	ADV
ftr-356	604	20	works	work	VERB
ftr-356	604	21	against	against	ADP
ftr-356	604	22	inflation	inflation	NOUN
ftr-356	604	23	.	.	PUNCT
ftr-356	605	1	under	under	ADP
ftr-356	605	2	a	a	DET
ftr-356	605	3	macro	macro	ADJ
ftr-356	605	4	-	-	ADJ
ftr-356	605	5	economic	economic	ADJ
ftr-356	605	6	theory	theory	NOUN
ftr-356	605	7	,	,	PUNCT
ftr-356	605	8	according	accord	VERB
ftr-356	605	9	to	to	ADP
ftr-356	605	10	which	which	PRON
ftr-356	605	11	comprehensive	comprehensive	ADJ
ftr-356	605	12	adjustment	adjustment	NOUN
ftr-356	605	13	of	of	ADP
ftr-356	605	14	the	the	DET
ftr-356	605	15	social	social	ADJ
ftr-356	605	16	order	order	NOUN
ftr-356	605	17	to	to	ADP
ftr-356	605	18	inflation	inflation	NOUN
ftr-356	605	19	may	may	AUX
ftr-356	605	20	cause	cause	VERB
ftr-356	605	21	society	society	NOUN
ftr-356	605	22	to	to	PART
ftr-356	605	23	become	become	AUX
ftr-356	605	24	“	"	PUNCT
ftr-356	605	25	reconciled	reconcile	VERB
ftr-356	605	26	”	"	PUNCT
ftr-356	605	27	to	to	ADP
ftr-356	605	28	inflation	inflation	NOUN
ftr-356	605	29	,	,	PUNCT
ftr-356	605	30	makes	make	VERB
ftr-356	605	31	the	the	DET
ftr-356	605	32	marketplace	marketplace	NOUN
ftr-356	605	33	indifferent	indifferent	ADJ
ftr-356	605	34	to	to	ADP
ftr-356	605	35	inflation	inflation	NOUN
ftr-356	605	36	.	.	PUNCT
ftr-356	606	1	the	the	DET
ftr-356	606	2	“	"	PUNCT
ftr-356	606	3	reconciliation	reconciliation	NOUN
ftr-356	606	4	”	"	PUNCT
ftr-356	606	5	will	will	AUX
ftr-356	606	6	perpetuate	perpetuate	VERB
ftr-356	606	7	and	and	CCONJ
ftr-356	606	8	even	even	ADV
ftr-356	606	9	intensify	intensify	VERB
ftr-356	606	10	inflation.109	inflation.109	VERB
ftr-356	606	11	according	accord	VERB
ftr-356	606	12	to	to	ADP
ftr-356	606	13	the	the	DET
ftr-356	606	14	rational	rational	ADJ
ftr-356	606	15	expectations	expectation	NOUN
ftr-356	606	16	106	106	NUM
ftr-356	606	17	.	.	PUNCT
ftr-356	607	1	see	see	VERB
ftr-356	607	2	text	text	NOUN
ftr-356	607	3	accompanying	accompanying	ADJ
ftr-356	607	4	note	note	NOUN
ftr-356	607	5	23	23	NUM
ftr-356	607	6	.	.	PUNCT
ftr-356	608	1	107	107	NUM
ftr-356	608	2	.	.	PUNCT
ftr-356	609	1	for	for	ADP
ftr-356	609	2	example	example	NOUN
ftr-356	609	3	,	,	PUNCT
ftr-356	609	4	in	in	ADP
ftr-356	609	5	canada	canada	PROPN
ftr-356	609	6	,	,	PUNCT
ftr-356	609	7	france	france	PROPN
ftr-356	609	8	and	and	CCONJ
ftr-356	609	9	the	the	DET
ftr-356	609	10	u.k	u.k	PROPN
ftr-356	609	11	.	.	PROPN
ftr-356	609	12	,	,	PUNCT
ftr-356	609	13	tax	tax	NOUN
ftr-356	609	14	brackets	bracket	NOUN
ftr-356	609	15	are	be	AUX
ftr-356	609	16	adjusted	adjust	VERB
ftr-356	609	17	for	for	ADP
ftr-356	609	18	inflation	inflation	NOUN
ftr-356	609	19	.	.	PUNCT
ftr-356	610	1	see	see	VERB
ftr-356	610	2	,	,	PUNCT
ftr-356	610	3	e.g.	e.g.	ADV
ftr-356	610	4	,	,	PUNCT
ftr-356	610	5	brian	brian	PROPN
ftr-356	610	6	j.	j.	PROPN
ftr-356	610	7	arnold	arnold	PROPN
ftr-356	610	8	,	,	PUNCT
ftr-356	610	9	genaral	genaral	ADJ
ftr-356	610	10	description	description	NOUN
ftr-356	610	11	:	:	PUNCT
ftr-356	610	12	canada	canada	PROPN
ftr-356	610	13	,	,	PUNCT
ftr-356	610	14	in	in	ADP
ftr-356	610	15	hugh	hugh	PROPN
ftr-356	610	16	j.	j.	PROPN
ftr-356	610	17	ault	ault	PROPN
ftr-356	610	18	,	,	PUNCT
ftr-356	610	19	comparative	comparative	ADJ
ftr-356	610	20	income	income	NOUN
ftr-356	610	21	taxation	taxation	NOUN
ftr-356	610	22	,	,	PUNCT
ftr-356	610	23	a	a	DET
ftr-356	610	24	structural	structural	ADJ
ftr-356	610	25	analysis	analysis	NOUN
ftr-356	610	26	25	25	NUM
ftr-356	610	27	,	,	PUNCT
ftr-356	610	28	26	26	NUM
ftr-356	610	29	(	(	PUNCT
ftr-356	610	30	kluwer	kluwer	NOUN
ftr-356	610	31	law	law	NOUN
ftr-356	610	32	int’l	int’l	NUM
ftr-356	610	33	1997	1997	NUM
ftr-356	610	34	)	)	PUNCT
ftr-356	610	35	;	;	PUNCT
ftr-356	610	36	guy	guy	NOUN
ftr-356	610	37	gest	gest	NOUN
ftr-356	610	38	,	,	PUNCT
ftr-356	610	39	genaral	genaral	ADJ
ftr-356	610	40	description	description	NOUN
ftr-356	610	41	:	:	PUNCT
ftr-356	610	42	france	france	PROPN
ftr-356	610	43	,	,	PUNCT
ftr-356	610	44	in	in	ADP
ftr-356	610	45	hugh	hugh	PROPN
ftr-356	610	46	j.	j.	PROPN
ftr-356	610	47	ault	ault	PROPN
ftr-356	610	48	,	,	PUNCT
ftr-356	610	49	comparative	comparative	ADJ
ftr-356	610	50	income	income	NOUN
ftr-356	610	51	taxation	taxation	NOUN
ftr-356	610	52	,	,	PUNCT
ftr-356	610	53	a	a	DET
ftr-356	610	54	structural	structural	ADJ
ftr-356	610	55	analysis	analysis	NOUN
ftr-356	610	56	39	39	NUM
ftr-356	610	57	,	,	PUNCT
ftr-356	610	58	41	41	NUM
ftr-356	610	59	(	(	PUNCT
ftr-356	610	60	kluwer	kluwer	NOUN
ftr-356	610	61	law	law	NOUN
ftr-356	610	62	int’l	int’l	NUM
ftr-356	610	63	1997	1997	NUM
ftr-356	610	64	)	)	PUNCT
ftr-356	610	65	;	;	PUNCT
ftr-356	610	66	john	john	PROPN
ftr-356	610	67	tiley	tiley	PROPN
ftr-356	610	68	,	,	PUNCT
ftr-356	610	69	genaral	genaral	ADJ
ftr-356	610	70	description	description	NOUN
ftr-356	610	71	:	:	PUNCT
ftr-356	610	72	united	united	ADJ
ftr-356	610	73	kingdom	kingdom	PROPN
ftr-356	610	74	,	,	PUNCT
ftr-356	610	75	in	in	ADP
ftr-356	610	76	hugh	hugh	PROPN
ftr-356	610	77	j.	j.	PROPN
ftr-356	610	78	ault	ault	PROPN
ftr-356	610	79	,	,	PUNCT
ftr-356	610	80	comparative	comparative	ADJ
ftr-356	610	81	income	income	NOUN
ftr-356	610	82	taxation	taxation	NOUN
ftr-356	610	83	,	,	PUNCT
ftr-356	610	84	a	a	DET
ftr-356	610	85	structural	structural	ADJ
ftr-356	610	86	analysis	analysis	NOUN
ftr-356	610	87	109	109	NUM
ftr-356	610	88	,	,	PUNCT
ftr-356	610	89	117	117	NUM
ftr-356	610	90	(	(	PUNCT
ftr-356	610	91	kluwer	kluwer	NOUN
ftr-356	610	92	law	law	NOUN
ftr-356	610	93	int’l	int’l	NUM
ftr-356	610	94	1997	1997	NUM
ftr-356	610	95	)	)	PUNCT
ftr-356	610	96	;	;	PUNCT
ftr-356	610	97	see	see	AUX
ftr-356	610	98	also	also	ADV
ftr-356	610	99	note	note	VERB
ftr-356	610	100	23	23	NUM
ftr-356	610	101	.	.	PUNCT
ftr-356	611	1	108	108	NUM
ftr-356	611	2	.	.	PUNCT
ftr-356	612	1	for	for	ADP
ftr-356	612	2	this	this	DET
ftr-356	612	3	component	component	NOUN
ftr-356	612	4	of	of	ADP
ftr-356	612	5	adjustment	adjustment	NOUN
ftr-356	612	6	regime	regime	NOUN
ftr-356	612	7	,	,	PUNCT
ftr-356	612	8	see	see	VERB
ftr-356	612	9	text	text	NOUN
ftr-356	612	10	accompanying	accompanying	ADJ
ftr-356	612	11	note	note	NOUN
ftr-356	612	12	23	23	NUM
ftr-356	612	13	.	.	PUNCT
ftr-356	613	1	109	109	NUM
ftr-356	613	2	.	.	PUNCT
ftr-356	613	3	bannock	bannock	NOUN
ftr-356	613	4	et	et	PROPN
ftr-356	613	5	al	al	PROPN
ftr-356	613	6	.	.	PROPN
ftr-356	613	7	,	,	PUNCT
ftr-356	613	8	the	the	DET
ftr-356	613	9	penguin	penguin	NOUN
ftr-356	613	10	dictionary	dictionary	NOUN
ftr-356	613	11	of	of	ADP
ftr-356	613	12	economics	economic	NOUN
ftr-356	613	13	,	,	PUNCT
ftr-356	613	14	7th	7th	ADJ
ftr-356	613	15	ed	ed	NOUN
ftr-356	613	16	.	.	PROPN
ftr-356	614	1	183	183	NUM
ftr-356	614	2	(	(	PUNCT
ftr-356	614	3	penguin	penguin	NOUN
ftr-356	614	4	books	book	NOUN
ftr-356	614	5	2004	2004	NUM
ftr-356	614	6	)	)	PUNCT
ftr-356	614	7	(	(	PUNCT
ftr-356	614	8	“	"	PUNCT
ftr-356	614	9	‘	'	PUNCT
ftr-356	614	10	indexation’	indexation’	ADJ
ftr-356	614	11	…	…	PUNCT
ftr-356	614	12	while	while	SCONJ
ftr-356	614	13	indexation	indexation	NOUN
ftr-356	614	14	reduces	reduce	VERB
ftr-356	614	15	the	the	DET
ftr-356	614	16	cost	cost	NOUN
ftr-356	614	17	of	of	ADP
ftr-356	614	18	inflation	inflation	NOUN
ftr-356	614	19	,	,	PUNCT
ftr-356	614	20	some	some	DET
ftr-356	614	21	economists	economist	NOUN
ftr-356	614	22	believe	believe	VERB
ftr-356	614	23	it	it	PRON
ftr-356	614	24	entrenches	entrench	VERB
ftr-356	614	25	inflationary	inflationary	ADJ
ftr-356	614	26	expectations	expectation	NOUN
ftr-356	614	27	and	and	CCONJ
ftr-356	614	28	makes	make	VERB
ftr-356	614	29	it	it	PRON
ftr-356	614	30	harder	hard	ADJ
ftr-356	614	31	to	to	PART
ftr-356	614	32	get	get	VERB
ftr-356	614	33	inflation	inflation	NOUN
ftr-356	614	34	down	down	ADP
ftr-356	614	35	…	…	PUNCT
ftr-356	614	36	.	.	PUNCT
ftr-356	614	37	”	"	PUNCT
ftr-356	614	38	)	)	PUNCT
ftr-356	614	39	;	;	PUNCT
ftr-356	614	40	fisher	fisher	PROPN
ftr-356	614	41	,	,	PUNCT
ftr-356	614	42	supra	supra	PROPN
ftr-356	614	43	note	note	PROPN
ftr-356	614	44	14	14	NUM
ftr-356	614	45	,	,	PUNCT
ftr-356	614	46	at	at	ADP
ftr-356	614	47	193	193	NUM
ftr-356	614	48	(	(	PUNCT
ftr-356	614	49	“	"	PUNCT
ftr-356	614	50	the	the	DET
ftr-356	614	51	main	main	ADJ
ftr-356	614	52	reason	reason	NOUN
ftr-356	614	53	governments	government	NOUN
ftr-356	614	54	are	be	AUX
ftr-356	614	55	reluctant	reluctant	ADJ
ftr-356	614	56	to	to	PART
ftr-356	614	57	adopt	adopt	VERB
ftr-356	614	58	price	price	NOUN
ftr-356	614	59	indexation	indexation	NOUN
ftr-356	614	60	in	in	ADP
ftr-356	614	61	their	their	PRON
ftr-356	614	62	own	own	ADJ
ftr-356	614	63	transactions	transaction	NOUN
ftr-356	614	64	and	and	CCONJ
ftr-356	615	1	2010	2010	NUM
ftr-356	615	2	]	]	PUNCT
ftr-356	615	3	the	the	DET
ftr-356	615	4	coming	come	VERB
ftr-356	615	5	(	(	PUNCT
ftr-356	615	6	?	?	PUNCT
ftr-356	615	7	)	)	PUNCT
ftr-356	615	8	inflation	inflation	NOUN
ftr-356	615	9	and	and	CCONJ
ftr-356	615	10	the	the	DET
ftr-356	615	11	income	income	NOUN
ftr-356	615	12	tax	tax	NOUN
ftr-356	615	13	439	439	NUM
ftr-356	615	14	theory,110	theory,110	ADP
ftr-356	615	15	the	the	DET
ftr-356	615	16	inflation	inflation	NOUN
ftr-356	615	17	includes	include	VERB
ftr-356	615	18	fundamental	fundamental	ADJ
ftr-356	615	19	psychological	psychological	ADJ
ftr-356	615	20	aspects	aspect	NOUN
ftr-356	615	21	,	,	PUNCT
ftr-356	615	22	making	make	VERB
ftr-356	615	23	it	it	PRON
ftr-356	615	24	important	important	ADJ
ftr-356	615	25	to	to	PART
ftr-356	615	26	restrict	restrict	VERB
ftr-356	615	27	the	the	DET
ftr-356	615	28	scope	scope	NOUN
ftr-356	615	29	of	of	ADP
ftr-356	615	30	economic	economic	ADJ
ftr-356	615	31	regimes	regime	NOUN
ftr-356	615	32	that	that	PRON
ftr-356	615	33	introduce	introduce	VERB
ftr-356	615	34	ca	ca	NOUN
ftr-356	615	35	.	.	PUNCT
ftr-356	616	1	institutionalizing	institutionalize	VERB
ftr-356	616	2	adjustment	adjustment	NOUN
ftr-356	616	3	as	as	ADP
ftr-356	616	4	part	part	NOUN
ftr-356	616	5	of	of	ADP
ftr-356	616	6	the	the	DET
ftr-356	616	7	social	social	ADJ
ftr-356	616	8	order	order	NOUN
ftr-356	616	9	sends	send	VERB
ftr-356	616	10	a	a	DET
ftr-356	616	11	clear	clear	ADJ
ftr-356	616	12	message	message	NOUN
ftr-356	616	13	to	to	ADP
ftr-356	616	14	the	the	DET
ftr-356	616	15	public	public	NOUN
ftr-356	616	16	that	that	SCONJ
ftr-356	616	17	inflation	inflation	NOUN
ftr-356	616	18	will	will	AUX
ftr-356	616	19	continue.111	continue.111	VERB
ftr-356	616	20	this	this	DET
ftr-356	616	21	argument	argument	NOUN
ftr-356	616	22	has	have	AUX
ftr-356	616	23	been	be	AUX
ftr-356	616	24	the	the	DET
ftr-356	616	25	subject	subject	NOUN
ftr-356	616	26	of	of	ADP
ftr-356	616	27	criticism.112	criticism.112	PROPN
ftr-356	616	28	in	in	ADP
ftr-356	616	29	addition	addition	NOUN
ftr-356	616	30	,	,	PUNCT
ftr-356	616	31	non	non	ADJ
ftr-356	616	32	-	-	NOUN
ftr-356	616	33	adjustment	adjustment	NOUN
ftr-356	616	34	of	of	ADP
ftr-356	616	35	the	the	DET
ftr-356	616	36	tax	tax	NOUN
ftr-356	616	37	system	system	NOUN
ftr-356	616	38	can	can	AUX
ftr-356	616	39	be	be	AUX
ftr-356	616	40	encourage	encourage	VERB
ftr-356	616	41	its	its	PRON
ftr-356	616	42	use	use	NOUN
ftr-356	616	43	in	in	ADP
ftr-356	616	44	the	the	DET
ftr-356	616	45	private	private	ADJ
ftr-356	616	46	sector	sector	NOUN
ftr-356	616	47	is	be	AUX
ftr-356	616	48	that	that	SCONJ
ftr-356	616	49	indexing	indexing	NOUN
ftr-356	616	50	is	be	AUX
ftr-356	616	51	thought	think	VERB
ftr-356	616	52	to	to	PART
ftr-356	616	53	be	be	AUX
ftr-356	616	54	inflationary	inflationary	ADJ
ftr-356	616	55	.	.	PUNCT
ftr-356	617	1	the	the	DET
ftr-356	617	2	argument	argument	NOUN
ftr-356	617	3	is	be	AUX
ftr-356	617	4	that	that	SCONJ
ftr-356	617	5	an	an	DET
ftr-356	617	6	indexed	indexed	ADJ
ftr-356	617	7	economy	economy	NOUN
ftr-356	617	8	inflates	inflate	VERB
ftr-356	617	9	more	more	ADJ
ftr-356	617	10	,	,	PUNCT
ftr-356	617	11	and	and	CCONJ
ftr-356	617	12	more	more	ADV
ftr-356	617	13	rapidly	rapidly	ADV
ftr-356	617	14	,	,	PUNCT
ftr-356	617	15	in	in	ADP
ftr-356	617	16	response	response	NOUN
ftr-356	617	17	to	to	ADP
ftr-356	617	18	an	an	DET
ftr-356	617	19	inflationary	inflationary	ADJ
ftr-356	617	20	shock	shock	NOUN
ftr-356	617	21	than	than	SCONJ
ftr-356	617	22	does	do	VERB
ftr-356	617	23	a	a	DET
ftr-356	617	24	nonindexed	nonindexe	VERB
ftr-356	617	25	economy	economy	NOUN
ftr-356	617	26	,	,	PUNCT
ftr-356	617	27	given	give	VERB
ftr-356	617	28	the	the	DET
ftr-356	617	29	monetary	monetary	ADJ
ftr-356	617	30	and	and	CCONJ
ftr-356	617	31	fiscal	fiscal	ADJ
ftr-356	617	32	policies	policy	NOUN
ftr-356	617	33	being	be	AUX
ftr-356	617	34	followed	follow	VERB
ftr-356	617	35	.	.	PUNCT
ftr-356	618	1	it	it	PRON
ftr-356	618	2	is	be	AUX
ftr-356	618	3	also	also	ADV
ftr-356	618	4	argued	argue	VERB
ftr-356	618	5	that	that	SCONJ
ftr-356	618	6	the	the	DET
ftr-356	618	7	will	will	NOUN
ftr-356	618	8	to	to	PART
ftr-356	618	9	fight	fight	VERB
ftr-356	618	10	inflation	inflation	NOUN
ftr-356	618	11	is	be	AUX
ftr-356	618	12	weakened	weaken	VERB
ftr-356	618	13	when	when	SCONJ
ftr-356	618	14	the	the	DET
ftr-356	618	15	costs	cost	NOUN
ftr-356	618	16	of	of	ADP
ftr-356	618	17	inflation	inflation	NOUN
ftr-356	618	18	are	be	AUX
ftr-356	618	19	reduced	reduce	VERB
ftr-356	618	20	by	by	ADP
ftr-356	618	21	indexing	indexing	NOUN
ftr-356	618	22	–	–	PUNCT
ftr-356	618	23	equivalently	equivalently	ADV
ftr-356	618	24	,	,	PUNCT
ftr-356	618	25	that	that	SCONJ
ftr-356	618	26	the	the	DET
ftr-356	618	27	adoption	adoption	NOUN
ftr-356	618	28	of	of	ADP
ftr-356	618	29	indexing	indexing	NOUN
ftr-356	618	30	affects	affect	VERB
ftr-356	618	31	the	the	DET
ftr-356	618	32	choice	choice	NOUN
ftr-356	618	33	of	of	ADP
ftr-356	618	34	policies	policy	NOUN
ftr-356	618	35	.	.	PUNCT
ftr-356	618	36	”	"	PUNCT
ftr-356	618	37	)	)	PUNCT
ftr-356	618	38	see	see	VERB
ftr-356	618	39	shuldiner	shuldiner	NOUN
ftr-356	618	40	,	,	PUNCT
ftr-356	618	41	supra	supra	PROPN
ftr-356	618	42	note	note	NOUN
ftr-356	618	43	1	1	NUM
ftr-356	618	44	,	,	PUNCT
ftr-356	618	45	at	at	ADP
ftr-356	618	46	546	546	NUM
ftr-356	618	47	;	;	PUNCT
ftr-356	618	48	the	the	DET
ftr-356	618	49	implication	implication	NOUN
ftr-356	618	50	for	for	ADP
ftr-356	618	51	economic	economic	ADJ
ftr-356	618	52	stability	stability	NOUN
ftr-356	618	53	of	of	ADP
ftr-356	618	54	indexing	index	VERB
ftr-356	618	55	the	the	DET
ftr-356	618	56	individual	individual	ADJ
ftr-356	618	57	income	income	NOUN
ftr-356	618	58	tax	tax	NOUN
ftr-356	618	59	,	,	PUNCT
ftr-356	618	60	in	in	ADP
ftr-356	618	61	inflation	inflation	NOUN
ftr-356	618	62	and	and	CCONJ
ftr-356	618	63	the	the	DET
ftr-356	618	64	income	income	NOUN
ftr-356	618	65	tax	tax	NOUN
ftr-356	618	66	,	,	PUNCT
ftr-356	618	67	supra	supra	PROPN
ftr-356	618	68	note	note	NOUN
ftr-356	618	69	1	1	NUM
ftr-356	618	70	,	,	PUNCT
ftr-356	618	71	at	at	ADP
ftr-356	618	72	173	173	NUM
ftr-356	618	73	-	-	SYM
ftr-356	618	74	74	74	NUM
ftr-356	618	75	,	,	PUNCT
ftr-356	618	76	187	187	NUM
ftr-356	618	77	-	-	SYM
ftr-356	618	78	88	88	NUM
ftr-356	618	79	(	(	PUNCT
ftr-356	618	80	1976	1976	NUM
ftr-356	618	81	)	)	PUNCT
ftr-356	618	82	;	;	PUNCT
ftr-356	618	83	hirschberg	hirschberg	PROPN
ftr-356	618	84	,	,	PUNCT
ftr-356	618	85	supra	supra	PROPN
ftr-356	618	86	note	note	NOUN
ftr-356	618	87	2	2	NUM
ftr-356	618	88	,	,	PUNCT
ftr-356	618	89	at	at	ADP
ftr-356	618	90	151	151	NUM
ftr-356	618	91	-	-	SYM
ftr-356	618	92	52	52	NUM
ftr-356	618	93	.	.	PUNCT
ftr-356	619	1	for	for	ADP
ftr-356	619	2	a	a	DET
ftr-356	619	3	discussion	discussion	NOUN
ftr-356	619	4	of	of	ADP
ftr-356	619	5	this	this	DET
ftr-356	619	6	argument	argument	NOUN
ftr-356	619	7	and	and	CCONJ
ftr-356	619	8	the	the	DET
ftr-356	619	9	counterarguments	counterargument	NOUN
ftr-356	619	10	,	,	PUNCT
ftr-356	619	11	see	see	VERB
ftr-356	619	12	milton	milton	PROPN
ftr-356	619	13	friedman	friedman	PROPN
ftr-356	619	14	,	,	PUNCT
ftr-356	619	15	monetary	monetary	ADJ
ftr-356	619	16	correction	correction	NOUN
ftr-356	619	17	:	:	PUNCT
ftr-356	619	18	a	a	DET
ftr-356	619	19	proposal	proposal	NOUN
ftr-356	619	20	for	for	ADP
ftr-356	619	21	escalator	escalator	NOUN
ftr-356	619	22	clauses	clause	NOUN
ftr-356	619	23	to	to	PART
ftr-356	619	24	reduce	reduce	VERB
ftr-356	619	25	the	the	DET
ftr-356	619	26	costs	cost	NOUN
ftr-356	619	27	of	of	ADP
ftr-356	619	28	ending	end	VERB
ftr-356	619	29	inflation	inflation	NOUN
ftr-356	619	30	29	29	NUM
ftr-356	619	31	-	-	SYM
ftr-356	619	32	32	32	NUM
ftr-356	619	33	(	(	PUNCT
ftr-356	619	34	inst	inst	PROPN
ftr-356	619	35	.	.	PROPN
ftr-356	619	36	of	of	ADP
ftr-356	619	37	econ	econ	PROPN
ftr-356	619	38	.	.	PUNCT
ftr-356	620	1	affairs	affair	NOUN
ftr-356	620	2	1974	1974	NUM
ftr-356	620	3	)	)	PUNCT
ftr-356	620	4	.	.	PUNCT
ftr-356	621	1	tax	tax	NOUN
ftr-356	621	2	regimes	regime	NOUN
ftr-356	621	3	function	function	VERB
ftr-356	621	4	as	as	ADP
ftr-356	621	5	a	a	DET
ftr-356	621	6	stabilizer	stabilizer	NOUN
ftr-356	621	7	as	as	ADV
ftr-356	621	8	well	well	ADV
ftr-356	621	9	and	and	CCONJ
ftr-356	621	10	the	the	DET
ftr-356	621	11	nominal	nominal	ADJ
ftr-356	621	12	character	character	NOUN
ftr-356	621	13	of	of	ADP
ftr-356	621	14	the	the	DET
ftr-356	621	15	tax	tax	NOUN
ftr-356	621	16	regime	regime	NOUN
ftr-356	621	17	could	could	AUX
ftr-356	621	18	be	be	AUX
ftr-356	621	19	viewed	view	VERB
ftr-356	621	20	as	as	ADP
ftr-356	621	21	a	a	DET
ftr-356	621	22	stabilizer	stabilizer	NOUN
ftr-356	621	23	.	.	PUNCT
ftr-356	622	1	for	for	ADP
ftr-356	622	2	the	the	DET
ftr-356	622	3	stabilization	stabilization	NOUN
ftr-356	622	4	function	function	NOUN
ftr-356	622	5	,	,	PUNCT
ftr-356	622	6	see	see	VERB
ftr-356	622	7	,	,	PUNCT
ftr-356	622	8	e.g.	e.g.	ADV
ftr-356	622	9	,	,	PUNCT
ftr-356	622	10	yair	yair	PROPN
ftr-356	622	11	j.	j.	PROPN
ftr-356	622	12	listokin	listokin	PROPN
ftr-356	622	13	,	,	PUNCT
ftr-356	622	14	stabilizing	stabilize	VERB
ftr-356	622	15	the	the	DET
ftr-356	622	16	economy	economy	NOUN
ftr-356	622	17	through	through	ADP
ftr-356	622	18	the	the	DET
ftr-356	622	19	income	income	NOUN
ftr-356	622	20	tax	tax	NOUN
ftr-356	622	21	code	code	NOUN
ftr-356	622	22	,	,	PUNCT
ftr-356	622	23	123	123	NUM
ftr-356	622	24	tax	tax	NOUN
ftr-356	622	25	notes	note	NOUN
ftr-356	622	26	1575	1575	NUM
ftr-356	622	27	(	(	PUNCT
ftr-356	622	28	2009	2009	NUM
ftr-356	622	29	)	)	PUNCT
ftr-356	622	30	.	.	PUNCT
ftr-356	623	1	110	110	NUM
ftr-356	623	2	.	.	PUNCT
ftr-356	624	1	see	see	VERB
ftr-356	624	2	,	,	PUNCT
ftr-356	624	3	e.g.	e.g.	ADV
ftr-356	624	4	,	,	PUNCT
ftr-356	624	5	thomas	thomas	PROPN
ftr-356	624	6	sargent	sargent	PROPN
ftr-356	624	7	,	,	PUNCT
ftr-356	624	8	the	the	DET
ftr-356	624	9	ends	end	NOUN
ftr-356	624	10	of	of	ADP
ftr-356	624	11	the	the	DET
ftr-356	624	12	four	four	NUM
ftr-356	624	13	big	big	ADJ
ftr-356	624	14	inflations	inflation	NOUN
ftr-356	624	15	,	,	PUNCT
ftr-356	624	16	in	in	ADP
ftr-356	624	17	inflation	inflation	NOUN
ftr-356	624	18	:	:	PUNCT
ftr-356	624	19	causes	cause	NOUN
ftr-356	624	20	and	and	CCONJ
ftr-356	624	21	effects	effect	NOUN
ftr-356	624	22	41	41	NUM
ftr-356	624	23	(	(	PUNCT
ftr-356	624	24	robert	robert	PROPN
ftr-356	624	25	e.	e.	PROPN
ftr-356	624	26	hall	hall	PROPN
ftr-356	624	27	,	,	PUNCT
ftr-356	624	28	ed	ed	NOUN
ftr-356	624	29	.	.	PROPN
ftr-356	624	30	,	,	PUNCT
ftr-356	624	31	univ	univ	PROPN
ftr-356	624	32	.	.	PROPN
ftr-356	624	33	of	of	ADP
ftr-356	624	34	chicago	chicago	PROPN
ftr-356	624	35	press	press	PROPN
ftr-356	624	36	1982	1982	NUM
ftr-356	624	37	)	)	PUNCT
ftr-356	624	38	.	.	PUNCT
ftr-356	625	1	this	this	DET
ftr-356	625	2	study	study	NOUN
ftr-356	625	3	looks	look	VERB
ftr-356	625	4	at	at	ADP
ftr-356	625	5	inflation	inflation	NOUN
ftr-356	625	6	in	in	ADP
ftr-356	625	7	germany	germany	PROPN
ftr-356	625	8	,	,	PUNCT
ftr-356	625	9	austria	austria	PROPN
ftr-356	625	10	,	,	PUNCT
ftr-356	625	11	poland	poland	PROPN
ftr-356	625	12	and	and	CCONJ
ftr-356	625	13	hungary	hungary	PROPN
ftr-356	625	14	between	between	ADP
ftr-356	625	15	the	the	DET
ftr-356	625	16	two	two	NUM
ftr-356	625	17	world	world	NOUN
ftr-356	625	18	wars	war	NOUN
ftr-356	625	19	and	and	CCONJ
ftr-356	625	20	the	the	DET
ftr-356	625	21	effects	effect	NOUN
ftr-356	625	22	of	of	ADP
ftr-356	625	23	rational	rational	ADJ
ftr-356	625	24	expectations	expectation	NOUN
ftr-356	625	25	theory	theory	NOUN
ftr-356	625	26	on	on	ADP
ftr-356	625	27	inflation	inflation	NOUN
ftr-356	625	28	rates	rate	NOUN
ftr-356	625	29	.	.	PUNCT
ftr-356	626	1	111	111	NUM
ftr-356	626	2	.	.	PUNCT
ftr-356	627	1	oecd	oecd	PROPN
ftr-356	627	2	report	report	PROPN
ftr-356	627	3	,	,	PUNCT
ftr-356	627	4	supra	supra	PROPN
ftr-356	627	5	note	note	NOUN
ftr-356	627	6	9	9	NUM
ftr-356	627	7	,	,	PUNCT
ftr-356	627	8	at	at	ADP
ftr-356	627	9	17	17	NUM
ftr-356	627	10	.	.	PUNCT
ftr-356	627	11	112	112	NUM
ftr-356	627	12	.	.	PUNCT
ftr-356	628	1	for	for	ADP
ftr-356	628	2	criticism	criticism	NOUN
ftr-356	628	3	of	of	ADP
ftr-356	628	4	these	these	DET
ftr-356	628	5	macro	macro	ADJ
ftr-356	628	6	concerns	concern	NOUN
ftr-356	628	7	,	,	PUNCT
ftr-356	628	8	see	see	VERB
ftr-356	628	9	,	,	PUNCT
ftr-356	628	10	e.g.	e.g.	ADV
ftr-356	628	11	,	,	PUNCT
ftr-356	628	12	fisher	fisher	PROPN
ftr-356	628	13	,	,	PUNCT
ftr-356	628	14	supra	supra	PROPN
ftr-356	628	15	note	note	PROPN
ftr-356	628	16	14	14	NUM
ftr-356	628	17	,	,	PUNCT
ftr-356	628	18	at	at	ADP
ftr-356	628	19	215	215	NUM
ftr-356	628	20	(	(	PUNCT
ftr-356	628	21	“	"	PUNCT
ftr-356	628	22	the	the	DET
ftr-356	628	23	theoretical	theoretical	ADJ
ftr-356	628	24	development	development	NOUN
ftr-356	628	25	of	of	ADP
ftr-356	628	26	section	section	NOUN
ftr-356	628	27	.	.	PUNCT
ftr-356	628	28	.	.	PUNCT
ftr-356	629	1	.	.	PUNCT
ftr-356	630	1	implied	imply	VERB
ftr-356	630	2	that	that	SCONJ
ftr-356	630	3	indexation	indexation	NOUN
ftr-356	630	4	does	do	AUX
ftr-356	630	5	put	put	VERB
ftr-356	630	6	potential	potential	ADJ
ftr-356	630	7	destabilizing	destabilizing	ADJ
ftr-356	630	8	mechanisms	mechanism	NOUN
ftr-356	630	9	in	in	ADP
ftr-356	630	10	place	place	NOUN
ftr-356	630	11	that	that	PRON
ftr-356	630	12	will	will	AUX
ftr-356	630	13	worsen	worsen	VERB
ftr-356	630	14	the	the	DET
ftr-356	630	15	impact	impact	NOUN
ftr-356	630	16	of	of	ADP
ftr-356	630	17	an	an	DET
ftr-356	630	18	inflationary	inflationary	ADJ
ftr-356	630	19	shock	shock	NOUN
ftr-356	630	20	,	,	PUNCT
ftr-356	630	21	given	give	VERB
ftr-356	630	22	monetary	monetary	ADJ
ftr-356	630	23	and	and	CCONJ
ftr-356	630	24	fiscal	fiscal	ADJ
ftr-356	630	25	policies	policy	NOUN
ftr-356	630	26	that	that	PRON
ftr-356	630	27	link	link	VERB
ftr-356	630	28	money	money	NOUN
ftr-356	630	29	growth	growth	NOUN
ftr-356	630	30	to	to	ADP
ftr-356	630	31	the	the	DET
ftr-356	630	32	budget	budget	NOUN
ftr-356	630	33	deficit	deficit	NOUN
ftr-356	630	34	.	.	PUNCT
ftr-356	631	1	but	but	CCONJ
ftr-356	631	2	it	it	PRON
ftr-356	631	3	was	be	AUX
ftr-356	631	4	also	also	ADV
ftr-356	631	5	emphasized	emphasize	VERB
ftr-356	631	6	that	that	SCONJ
ftr-356	631	7	the	the	DET
ftr-356	631	8	link	link	NOUN
ftr-356	631	9	between	between	ADP
ftr-356	631	10	inflation	inflation	NOUN
ftr-356	631	11	and	and	CCONJ
ftr-356	631	12	indexation	indexation	NOUN
ftr-356	631	13	is	be	AUX
ftr-356	631	14	not	not	PART
ftr-356	631	15	inevitable	inevitable	ADJ
ftr-356	631	16	,	,	PUNCT
ftr-356	631	17	and	and	CCONJ
ftr-356	631	18	that	that	SCONJ
ftr-356	631	19	appropriate	appropriate	ADJ
ftr-356	631	20	policies	policy	NOUN
ftr-356	631	21	can	can	AUX
ftr-356	631	22	prevent	prevent	VERB
ftr-356	631	23	the	the	DET
ftr-356	631	24	inflationary	inflationary	ADJ
ftr-356	631	25	shock	shock	NOUN
ftr-356	631	26	-	-	PUNCT
ftr-356	631	27	cum	cum	NOUN
ftr-356	631	28	-	-	PUNCT
ftr-356	631	29	indexing	indexing	NOUN
ftr-356	631	30	effect	effect	NOUN
ftr-356	631	31	on	on	ADP
ftr-356	631	32	the	the	DET
ftr-356	631	33	budget	budget	NOUN
ftr-356	631	34	deficit	deficit	NOUN
ftr-356	631	35	that	that	PRON
ftr-356	631	36	is	be	AUX
ftr-356	631	37	responsible	responsible	ADJ
ftr-356	631	38	for	for	ADP
ftr-356	631	39	the	the	DET
ftr-356	631	40	result	result	NOUN
ftr-356	631	41	.	.	PUNCT
ftr-356	632	1	the	the	DET
ftr-356	632	2	empirical	empirical	ADJ
ftr-356	632	3	evidence	evidence	NOUN
ftr-356	632	4	,	,	PUNCT
ftr-356	632	5	presented	present	VERB
ftr-356	632	6	in	in	ADP
ftr-356	632	7	table	table	NOUN
ftr-356	632	8	…	…	PUNCT
ftr-356	632	9	,	,	PUNCT
ftr-356	632	10	is	be	AUX
ftr-356	632	11	that	that	SCONJ
ftr-356	632	12	the	the	DET
ftr-356	632	13	inflationary	inflationary	ADJ
ftr-356	632	14	response	response	NOUN
ftr-356	632	15	to	to	ADP
ftr-356	632	16	the	the	DET
ftr-356	632	17	oil	oil	NOUN
ftr-356	632	18	shock	shock	NOUN
ftr-356	632	19	in	in	ADP
ftr-356	632	20	countries	country	NOUN
ftr-356	632	21	with	with	ADP
ftr-356	632	22	indexation	indexation	NOUN
ftr-356	632	23	was	be	AUX
ftr-356	632	24	not	not	PART
ftr-356	632	25	significantly	significantly	ADV
ftr-356	632	26	larger	large	ADJ
ftr-356	632	27	than	than	ADP
ftr-356	632	28	in	in	ADP
ftr-356	632	29	other	other	ADJ
ftr-356	632	30	countries	country	NOUN
ftr-356	632	31	.	.	PUNCT
ftr-356	633	1	this	this	PRON
ftr-356	633	2	suggests	suggest	VERB
ftr-356	633	3	that	that	SCONJ
ftr-356	633	4	the	the	DET
ftr-356	633	5	indexed	indexed	ADJ
ftr-356	633	6	countries	country	NOUN
ftr-356	633	7	followed	follow	VERB
ftr-356	633	8	policies	policy	NOUN
ftr-356	633	9	that	that	PRON
ftr-356	633	10	mitigated	mitigate	VERB
ftr-356	633	11	the	the	DET
ftr-356	633	12	inflationary	inflationary	ADJ
ftr-356	633	13	impact	impact	NOUN
ftr-356	633	14	of	of	ADP
ftr-356	633	15	the	the	DET
ftr-356	633	16	oil	oil	NOUN
ftr-356	633	17	shock	shock	NOUN
ftr-356	633	18	,	,	PUNCT
ftr-356	633	19	or	or	CCONJ
ftr-356	633	20	those	those	DET
ftr-356	633	21	other	other	ADJ
ftr-356	633	22	countries	country	NOUN
ftr-356	633	23	’	'	PUNCT
ftr-356	633	24	policies	policy	NOUN
ftr-356	633	25	permitted	permit	VERB
ftr-356	633	26	the	the	DET
ftr-356	633	27	oil	oil	NOUN
ftr-356	633	28	shock	shock	NOUN
ftr-356	633	29	to	to	PART
ftr-356	633	30	affect	affect	VERB
ftr-356	633	31	prices	price	NOUN
ftr-356	633	32	as	as	ADV
ftr-356	633	33	much	much	ADV
ftr-356	633	34	as	as	SCONJ
ftr-356	633	35	it	it	PRON
ftr-356	633	36	did	do	AUX
ftr-356	633	37	in	in	ADP
ftr-356	633	38	indexed	indexed	ADJ
ftr-356	633	39	countries	country	NOUN
ftr-356	633	40	.	.	PUNCT
ftr-356	634	1	evidence	evidence	NOUN
ftr-356	634	2	that	that	SCONJ
ftr-356	634	3	money	money	NOUN
ftr-356	634	4	growth	growth	NOUN
ftr-356	634	5	rates	rate	NOUN
ftr-356	634	6	responded	respond	VERB
ftr-356	634	7	more	more	ADJ
ftr-356	634	8	to	to	ADP
ftr-356	634	9	the	the	DET
ftr-356	634	10	oil	oil	NOUN
ftr-356	634	11	price	price	NOUN
ftr-356	634	12	shock	shock	NOUN
ftr-356	634	13	in	in	ADP
ftr-356	634	14	nonindexed	nonindexe	VERB
ftr-356	634	15	countries	country	NOUN
ftr-356	634	16	supports	support	VERB
ftr-356	634	17	this	this	DET
ftr-356	634	18	view	view	NOUN
ftr-356	634	19	.	.	PUNCT
ftr-356	634	20	”	"	PUNCT
ftr-356	634	21	)	)	PUNCT
ftr-356	634	22	.	.	PUNCT
ftr-356	635	1	440	440	NUM
ftr-356	635	2	florida	florida	PROPN
ftr-356	635	3	tax	tax	NOUN
ftr-356	635	4	review	review	NOUN
ftr-356	635	5	[	[	X
ftr-356	635	6	vol	vol	NOUN
ftr-356	635	7	.	.	PUNCT
ftr-356	636	1	10:4	10:4	NUM
ftr-356	636	2	seen	see	VERB
ftr-356	636	3	as	as	ADP
ftr-356	636	4	a	a	DET
ftr-356	636	5	tool	tool	NOUN
ftr-356	636	6	for	for	ADP
ftr-356	636	7	price	price	NOUN
ftr-356	636	8	stabilization.113	stabilization.113	ADV
ftr-356	636	9	this	this	DET
ftr-356	636	10	position	position	NOUN
ftr-356	636	11	is	be	AUX
ftr-356	636	12	controversial	controversial	ADJ
ftr-356	636	13	as	as	ADP
ftr-356	636	14	well.114	well.114	NOUN
ftr-356	636	15	under	under	ADP
ftr-356	636	16	the	the	DET
ftr-356	636	17	above	above	ADJ
ftr-356	636	18	theories	theory	NOUN
ftr-356	636	19	,	,	PUNCT
ftr-356	636	20	even	even	ADV
ftr-356	636	21	if	if	SCONJ
ftr-356	636	22	a	a	DET
ftr-356	636	23	cost	cost	NOUN
ftr-356	636	24	-	-	PUNCT
ftr-356	636	25	benefit	benefit	NOUN
ftr-356	636	26	analysis	analysis	NOUN
ftr-356	636	27	supports	support	VERB
ftr-356	636	28	ca	ca	NOUN
ftr-356	636	29	of	of	ADP
ftr-356	636	30	the	the	DET
ftr-356	636	31	tax	tax	NOUN
ftr-356	636	32	regime	regime	NOUN
ftr-356	636	33	,	,	PUNCT
ftr-356	636	34	it	it	PRON
ftr-356	636	35	should	should	AUX
ftr-356	636	36	be	be	AUX
ftr-356	636	37	rejected	reject	VERB
ftr-356	636	38	in	in	ADP
ftr-356	636	39	order	order	NOUN
ftr-356	636	40	to	to	PART
ftr-356	636	41	attain	attain	VERB
ftr-356	636	42	the	the	DET
ftr-356	636	43	anti	anti	ADJ
ftr-356	636	44	-	-	ADJ
ftr-356	636	45	inflationary	inflationary	ADJ
ftr-356	636	46	goal	goal	NOUN
ftr-356	636	47	of	of	ADP
ftr-356	636	48	price	price	NOUN
ftr-356	636	49	stability	stability	NOUN
ftr-356	636	50	.	.	PUNCT
ftr-356	637	1	in	in	ADP
ftr-356	637	2	the	the	DET
ftr-356	637	3	general	general	ADJ
ftr-356	637	4	fight	fight	NOUN
ftr-356	637	5	against	against	ADP
ftr-356	637	6	inflation	inflation	NOUN
ftr-356	637	7	,	,	PUNCT
ftr-356	637	8	we	we	PRON
ftr-356	637	9	must	must	AUX
ftr-356	637	10	bear	bear	VERB
ftr-356	637	11	the	the	DET
ftr-356	637	12	cost	cost	NOUN
ftr-356	637	13	of	of	ADP
ftr-356	637	14	maintaining	maintain	VERB
ftr-356	637	15	a	a	DET
ftr-356	637	16	non	non	ADJ
ftr-356	637	17	-	-	ADJ
ftr-356	637	18	adjusting	adjust	VERB
ftr-356	637	19	tax	tax	NOUN
ftr-356	637	20	system	system	NOUN
ftr-356	637	21	.	.	PUNCT
ftr-356	638	1	however	however	ADV
ftr-356	638	2	,	,	PUNCT
ftr-356	638	3	there	there	PRON
ftr-356	638	4	is	be	VERB
ftr-356	638	5	an	an	DET
ftr-356	638	6	advantage	advantage	NOUN
ftr-356	638	7	to	to	ADP
ftr-356	638	8	ipa	ipa	VERB
ftr-356	638	9	since	since	SCONJ
ftr-356	638	10	it	it	PRON
ftr-356	638	11	“	"	PUNCT
ftr-356	638	12	conceals	conceal	NOUN
ftr-356	638	13	”	"	PUNCT
ftr-356	638	14	adjustment	adjustment	NOUN
ftr-356	638	15	from	from	ADP
ftr-356	638	16	the	the	DET
ftr-356	638	17	public	public	NOUN
ftr-356	638	18	.	.	PUNCT
ftr-356	639	1	this	this	PRON
ftr-356	639	2	explains	explain	VERB
ftr-356	639	3	why	why	SCONJ
ftr-356	639	4	tax	tax	NOUN
ftr-356	639	5	systems	system	NOUN
ftr-356	639	6	adopt	adopt	VERB
ftr-356	639	7	ipa	ipa	PROPN
ftr-356	639	8	despite	despite	SCONJ
ftr-356	639	9	its	its	PRON
ftr-356	639	10	inherent	inherent	ADJ
ftr-356	639	11	substantive	substantive	ADJ
ftr-356	639	12	distortions	distortion	NOUN
ftr-356	639	13	.	.	PUNCT
ftr-356	640	1	this	this	DET
ftr-356	640	2	macro	macro	ADJ
ftr-356	640	3	-	-	ADJ
ftr-356	640	4	economic	economic	ADJ
ftr-356	640	5	consideration	consideration	NOUN
ftr-356	640	6	creates	create	VERB
ftr-356	640	7	a	a	DET
ftr-356	640	8	hierarchy	hierarchy	NOUN
ftr-356	640	9	among	among	ADP
ftr-356	640	10	adjustment	adjustment	NOUN
ftr-356	640	11	regimes	regime	NOUN
ftr-356	640	12	,	,	PUNCT
ftr-356	640	13	giving	give	VERB
ftr-356	640	14	high	high	ADJ
ftr-356	640	15	preference	preference	NOUN
ftr-356	640	16	to	to	ADP
ftr-356	640	17	a	a	DET
ftr-356	640	18	non	non	ADJ
ftr-356	640	19	-	-	ADJ
ftr-356	640	20	adjusting	adjusting	ADJ
ftr-356	640	21	regime	regime	NOUN
ftr-356	640	22	,	,	PUNCT
ftr-356	640	23	followed	follow	VERB
ftr-356	640	24	by	by	ADP
ftr-356	640	25	ipa	ipa	PROPN
ftr-356	640	26	,	,	PUNCT
ftr-356	640	27	epa	epa	PROPN
ftr-356	640	28	,	,	PUNCT
ftr-356	640	29	and	and	CCONJ
ftr-356	640	30	finally	finally	ADV
ftr-356	640	31	,	,	PUNCT
ftr-356	640	32	ca.115	ca.115	PROPN
ftr-356	640	33	e.	e.	PROPN
ftr-356	640	34	tax	tax	PROPN
ftr-356	640	35	collection	collection	NOUN
ftr-356	640	36	considerations	consideration	NOUN
ftr-356	640	37	in	in	ADP
ftr-356	640	38	general	general	ADJ
ftr-356	640	39	,	,	PUNCT
ftr-356	640	40	tax	tax	NOUN
ftr-356	640	41	collection	collection	NOUN
ftr-356	640	42	is	be	AUX
ftr-356	640	43	greater	great	ADJ
ftr-356	640	44	in	in	ADP
ftr-356	640	45	a	a	DET
ftr-356	640	46	non	non	ADJ
ftr-356	640	47	-	-	ADJ
ftr-356	640	48	adjusting	adjust	VERB
ftr-356	640	49	tax	tax	NOUN
ftr-356	640	50	system	system	NOUN
ftr-356	640	51	as	as	SCONJ
ftr-356	640	52	compared	compare	VERB
ftr-356	640	53	to	to	ADP
ftr-356	640	54	a	a	DET
ftr-356	640	55	comprehensively	comprehensively	ADV
ftr-356	640	56	adjusted	adjust	VERB
ftr-356	640	57	tax	tax	NOUN
ftr-356	640	58	system	system	NOUN
ftr-356	640	59	(	(	PUNCT
ftr-356	640	60	hereafter	hereafter	ADV
ftr-356	640	61	:	:	PUNCT
ftr-356	640	62	“	"	PUNCT
ftr-356	640	63	the	the	DET
ftr-356	640	64	basic	basic	ADJ
ftr-356	640	65	tax	tax	NOUN
ftr-356	640	66	collection	collection	NOUN
ftr-356	640	67	insight”).116	insight”).116	ADV
ftr-356	640	68	thus	thus	ADV
ftr-356	640	69	,	,	PUNCT
ftr-356	640	70	converting	convert	VERB
ftr-356	640	71	a	a	DET
ftr-356	640	72	non	non	ADJ
ftr-356	640	73	-	-	ADJ
ftr-356	640	74	adjustment	adjustment	ADJ
ftr-356	640	75	regime	regime	NOUN
ftr-356	640	76	to	to	ADP
ftr-356	640	77	that	that	PRON
ftr-356	640	78	of	of	ADP
ftr-356	640	79	partial	partial	ADJ
ftr-356	640	80	or	or	CCONJ
ftr-356	640	81	comprehensive	comprehensive	ADJ
ftr-356	640	82	adjustment	adjustment	NOUN
ftr-356	640	83	,	,	PUNCT
ftr-356	640	84	or	or	CCONJ
ftr-356	640	85	increasing	increase	VERB
ftr-356	640	86	the	the	DET
ftr-356	640	87	scope	scope	NOUN
ftr-356	640	88	of	of	ADP
ftr-356	640	89	adjustment	adjustment	NOUN
ftr-356	640	90	,	,	PUNCT
ftr-356	640	91	leads	lead	VERB
ftr-356	640	92	to	to	ADP
ftr-356	640	93	a	a	DET
ftr-356	640	94	decline	decline	NOUN
ftr-356	640	95	in	in	ADP
ftr-356	640	96	tax	tax	NOUN
ftr-356	640	97	collection.117	collection.117	ADP
ftr-356	640	98	these	these	DET
ftr-356	640	99	changes	change	NOUN
ftr-356	640	100	in	in	ADP
ftr-356	640	101	the	the	DET
ftr-356	640	102	adjustment	adjustment	NOUN
ftr-356	640	103	regime	regime	NOUN
ftr-356	640	104	are	be	AUX
ftr-356	640	105	,	,	PUNCT
ftr-356	640	106	therefore	therefore	ADV
ftr-356	640	107	,	,	PUNCT
ftr-356	640	108	not	not	PART
ftr-356	640	109	characterized	characterize	VERB
ftr-356	640	110	by	by	ADP
ftr-356	640	111	tax	tax	NOUN
ftr-356	640	112	collection	collection	NOUN
ftr-356	640	113	neutrality	neutrality	NOUN
ftr-356	640	114	,	,	PUNCT
ftr-356	640	115	and	and	CCONJ
ftr-356	640	116	may	may	AUX
ftr-356	640	117	,	,	PUNCT
ftr-356	640	118	therefore	therefore	ADV
ftr-356	640	119	,	,	PUNCT
ftr-356	640	120	be	be	AUX
ftr-356	640	121	rejected	reject	VERB
ftr-356	640	122	or	or	CCONJ
ftr-356	640	123	delayed	delay	VERB
ftr-356	640	124	due	due	ADJ
ftr-356	640	125	to	to	ADP
ftr-356	640	126	budgetary	budgetary	ADJ
ftr-356	640	127	constraints	constraint	NOUN
ftr-356	640	128	.	.	PUNCT
ftr-356	641	1	in	in	ADP
ftr-356	641	2	this	this	DET
ftr-356	641	3	regard	regard	NOUN
ftr-356	641	4	,	,	PUNCT
ftr-356	641	5	these	these	DET
ftr-356	641	6	changes	change	NOUN
ftr-356	641	7	are	be	AUX
ftr-356	641	8	no	no	ADV
ftr-356	641	9	different	different	ADJ
ftr-356	641	10	than	than	ADP
ftr-356	641	11	any	any	DET
ftr-356	641	12	other	other	ADJ
ftr-356	641	13	structural	structural	ADJ
ftr-356	641	14	reforms	reform	NOUN
ftr-356	641	15	in	in	ADP
ftr-356	641	16	the	the	DET
ftr-356	641	17	tax	tax	NOUN
ftr-356	641	18	system	system	NOUN
ftr-356	641	19	whose	whose	DET
ftr-356	641	20	adoption	adoption	NOUN
ftr-356	641	21	,	,	PUNCT
ftr-356	641	22	scope	scope	NOUN
ftr-356	641	23	and	and	CCONJ
ftr-356	641	24	timing	timing	NOUN
ftr-356	641	25	may	may	AUX
ftr-356	641	26	be	be	AUX
ftr-356	641	27	affected	affect	VERB
ftr-356	641	28	by	by	ADP
ftr-356	641	29	concern	concern	NOUN
ftr-356	641	30	over	over	ADP
ftr-356	641	31	tax	tax	NOUN
ftr-356	641	32	collection	collection	NOUN
ftr-356	641	33	.	.	PUNCT
ftr-356	642	1	these	these	DET
ftr-356	642	2	collection	collection	NOUN
ftr-356	642	3	considerations	consideration	NOUN
ftr-356	642	4	are	be	AUX
ftr-356	642	5	such	such	ADJ
ftr-356	642	6	that	that	SCONJ
ftr-356	642	7	the	the	DET
ftr-356	642	8	decision	decision	NOUN
ftr-356	642	9	to	to	PART
ftr-356	642	10	adopt	adopt	VERB
ftr-356	642	11	an	an	DET
ftr-356	642	12	adjustment	adjustment	NOUN
ftr-356	642	13	regime	regime	NOUN
ftr-356	642	14	is	be	AUX
ftr-356	642	15	not	not	PART
ftr-356	642	16	solely	solely	ADV
ftr-356	642	17	contingent	contingent	ADJ
ftr-356	642	18	upon	upon	SCONJ
ftr-356	642	19	the	the	DET
ftr-356	642	20	tax	tax	NOUN
ftr-356	642	21	-	-	PUNCT
ftr-356	642	22	inflation	inflation	NOUN
ftr-356	642	23	discourse	discourse	NOUN
ftr-356	642	24	,	,	PUNCT
ftr-356	642	25	but	but	CCONJ
ftr-356	642	26	is	be	AUX
ftr-356	642	27	also	also	ADV
ftr-356	642	28	affected	affect	VERB
ftr-356	642	29	by	by	ADP
ftr-356	642	30	the	the	DET
ftr-356	642	31	general	general	ADJ
ftr-356	642	32	tax	tax	NOUN
ftr-356	642	33	discourse	discourse	NOUN
ftr-356	642	34	,	,	PUNCT
ftr-356	642	35	inasmuch	inasmuch	ADJ
ftr-356	642	36	as	as	SCONJ
ftr-356	642	37	there	there	PRON
ftr-356	642	38	may	may	AUX
ftr-356	642	39	be	be	AUX
ftr-356	642	40	other	other	ADJ
ftr-356	642	41	tax	tax	NOUN
ftr-356	642	42	areas	area	NOUN
ftr-356	642	43	that	that	PRON
ftr-356	642	44	require	require	VERB
ftr-356	642	45	reform	reform	NOUN
ftr-356	642	46	and	and	CCONJ
ftr-356	642	47	that	that	PRON
ftr-356	642	48	involve	involve	VERB
ftr-356	642	49	tax	tax	NOUN
ftr-356	642	50	collection	collection	NOUN
ftr-356	642	51	113	113	NUM
ftr-356	642	52	.	.	PUNCT
ftr-356	643	1	james	james	PROPN
ftr-356	643	2	l.	l.	PROPN
ftr-356	643	3	pierce	pierce	PROPN
ftr-356	643	4	&	&	CCONJ
ftr-356	643	5	jared	jared	PROPN
ftr-356	643	6	j.	j.	PROPN
ftr-356	643	7	enzler	enzler	PROPN
ftr-356	643	8	.	.	PUNCT
ftr-356	644	1	the	the	DET
ftr-356	644	2	implication	implication	NOUN
ftr-356	644	3	for	for	ADP
ftr-356	644	4	economic	economic	ADJ
ftr-356	644	5	stability	stability	NOUN
ftr-356	644	6	of	of	ADP
ftr-356	644	7	indexing	index	VERB
ftr-356	644	8	the	the	DET
ftr-356	644	9	individual	individual	ADJ
ftr-356	644	10	income	income	NOUN
ftr-356	644	11	tax	tax	NOUN
ftr-356	644	12	,	,	PUNCT
ftr-356	644	13	in	in	ADP
ftr-356	644	14	inflation	inflation	NOUN
ftr-356	644	15	and	and	CCONJ
ftr-356	644	16	the	the	DET
ftr-356	644	17	income	income	NOUN
ftr-356	644	18	tax	tax	NOUN
ftr-356	644	19	,	,	PUNCT
ftr-356	644	20	supra	supra	PROPN
ftr-356	644	21	note	note	NOUN
ftr-356	644	22	1	1	NUM
ftr-356	644	23	,	,	PUNCT
ftr-356	644	24	at	at	ADP
ftr-356	644	25	141	141	NUM
ftr-356	644	26	,	,	PUNCT
ftr-356	644	27	173	173	NUM
ftr-356	644	28	;	;	PUNCT
ftr-356	644	29	indexing	index	VERB
ftr-356	644	30	the	the	DET
ftr-356	644	31	individual	individual	ADJ
ftr-356	644	32	income	income	NOUN
ftr-356	644	33	tax	tax	NOUN
ftr-356	644	34	for	for	ADP
ftr-356	644	35	inflation	inflation	NOUN
ftr-356	644	36	,	,	PUNCT
ftr-356	644	37	supra	supra	PROPN
ftr-356	644	38	note	note	NOUN
ftr-356	644	39	9	9	NUM
ftr-356	644	40	,	,	PUNCT
ftr-356	644	41	at	at	ADP
ftr-356	644	42	21	21	NUM
ftr-356	644	43	-	-	SYM
ftr-356	644	44	22	22	NUM
ftr-356	644	45	.	.	PUNCT
ftr-356	644	46	114	114	NUM
ftr-356	644	47	.	.	PUNCT
ftr-356	645	1	shuldiner	shuldiner	NOUN
ftr-356	645	2	,	,	PUNCT
ftr-356	645	3	supra	supra	PROPN
ftr-356	645	4	note	note	NOUN
ftr-356	645	5	1	1	NUM
ftr-356	645	6	,	,	PUNCT
ftr-356	645	7	at	at	ADP
ftr-356	645	8	546	546	NUM
ftr-356	645	9	.	.	PUNCT
ftr-356	645	10	115	115	NUM
ftr-356	645	11	.	.	PUNCT
ftr-356	646	1	for	for	ADP
ftr-356	646	2	a	a	DET
ftr-356	646	3	discussion	discussion	NOUN
ftr-356	646	4	of	of	ADP
ftr-356	646	5	the	the	DET
ftr-356	646	6	issue	issue	NOUN
ftr-356	646	7	whether	whether	SCONJ
ftr-356	646	8	the	the	DET
ftr-356	646	9	tax	tax	NOUN
ftr-356	646	10	system	system	NOUN
ftr-356	646	11	should	should	AUX
ftr-356	646	12	be	be	AUX
ftr-356	646	13	employed	employ	VERB
ftr-356	646	14	to	to	PART
ftr-356	646	15	contend	contend	VERB
ftr-356	646	16	with	with	ADP
ftr-356	646	17	macro	macro	ADJ
ftr-356	646	18	-	-	ADJ
ftr-356	646	19	economic	economic	ADJ
ftr-356	646	20	issues	issue	NOUN
ftr-356	646	21	,	,	PUNCT
ftr-356	646	22	see	see	VERB
ftr-356	646	23	,	,	PUNCT
ftr-356	646	24	e.g.	e.g.	ADV
ftr-356	646	25	,	,	PUNCT
ftr-356	646	26	strnad	strnad	PROPN
ftr-356	646	27	,	,	PUNCT
ftr-356	646	28	supra	supra	PROPN
ftr-356	646	29	note	note	PROPN
ftr-356	646	30	15	15	NUM
ftr-356	646	31	,	,	PUNCT
ftr-356	646	32	at	at	ADP
ftr-356	646	33	249	249	NUM
ftr-356	646	34	-	-	SYM
ftr-356	646	35	50	50	NUM
ftr-356	646	36	.	.	PUNCT
ftr-356	647	1	116	116	NUM
ftr-356	647	2	.	.	PUNCT
ftr-356	648	1	see	see	VERB
ftr-356	648	2	,	,	PUNCT
ftr-356	648	3	e.g.	e.g.	ADV
ftr-356	648	4	,	,	PUNCT
ftr-356	648	5	henry	henry	PROPN
ftr-356	648	6	j.	j.	PROPN
ftr-356	648	7	aaron	aaron	PROPN
ftr-356	648	8	,	,	PUNCT
ftr-356	648	9	inflation	inflation	NOUN
ftr-356	648	10	and	and	CCONJ
ftr-356	648	11	the	the	DET
ftr-356	648	12	income	income	NOUN
ftr-356	648	13	tax	tax	NOUN
ftr-356	648	14	:	:	PUNCT
ftr-356	648	15	an	an	DET
ftr-356	648	16	introduction	introduction	NOUN
ftr-356	648	17	,	,	PUNCT
ftr-356	648	18	in	in	ADP
ftr-356	648	19	inflation	inflation	NOUN
ftr-356	648	20	and	and	CCONJ
ftr-356	648	21	the	the	DET
ftr-356	648	22	income	income	NOUN
ftr-356	648	23	tax	tax	NOUN
ftr-356	648	24	,	,	PUNCT
ftr-356	648	25	supra	supra	PROPN
ftr-356	648	26	note	note	NOUN
ftr-356	648	27	1	1	NUM
ftr-356	648	28	,	,	PUNCT
ftr-356	648	29	at	at	ADP
ftr-356	648	30	16	16	NUM
ftr-356	648	31	-	-	SYM
ftr-356	648	32	17	17	NUM
ftr-356	648	33	;	;	PUNCT
ftr-356	648	34	indexing	index	VERB
ftr-356	648	35	the	the	DET
ftr-356	648	36	individual	individual	ADJ
ftr-356	648	37	income	income	NOUN
ftr-356	648	38	tax	tax	NOUN
ftr-356	648	39	for	for	ADP
ftr-356	648	40	inflation	inflation	NOUN
ftr-356	648	41	,	,	PUNCT
ftr-356	648	42	supra	supra	PROPN
ftr-356	648	43	note	note	NOUN
ftr-356	648	44	9	9	NUM
ftr-356	648	45	,	,	PUNCT
ftr-356	648	46	at	at	ADP
ftr-356	648	47	10	10	NUM
ftr-356	648	48	-	-	SYM
ftr-356	648	49	11	11	NUM
ftr-356	648	50	;	;	PUNCT
ftr-356	648	51	margalioth	margalioth	NUM
ftr-356	648	52	,	,	PUNCT
ftr-356	648	53	supra	supra	PROPN
ftr-356	648	54	note	note	NOUN
ftr-356	648	55	41	41	NUM
ftr-356	648	56	,	,	PUNCT
ftr-356	648	57	at	at	ADP
ftr-356	648	58	209	209	NUM
ftr-356	648	59	.	.	PUNCT
ftr-356	649	1	see	see	VERB
ftr-356	649	2	also	also	ADV
ftr-356	649	3	w.	w.	PROPN
ftr-356	649	4	elliot	elliot	PROPN
ftr-356	649	5	brownlee	brownlee	PROPN
ftr-356	649	6	,	,	PUNCT
ftr-356	649	7	federal	federal	ADJ
ftr-356	649	8	taxation	taxation	NOUN
ftr-356	649	9	in	in	ADP
ftr-356	649	10	america	america	PROPN
ftr-356	649	11	:	:	PUNCT
ftr-356	649	12	a	a	DET
ftr-356	649	13	short	short	ADJ
ftr-356	649	14	history	history	NOUN
ftr-356	649	15	,	,	PUNCT
ftr-356	649	16	135	135	NUM
ftr-356	649	17	-	-	SYM
ftr-356	649	18	36	36	NUM
ftr-356	649	19	(	(	PUNCT
ftr-356	649	20	cambridge	cambridge	PROPN
ftr-356	649	21	univ	univ	PROPN
ftr-356	649	22	.	.	PUNCT
ftr-356	650	1	press	press	PROPN
ftr-356	650	2	2004	2004	NUM
ftr-356	650	3	)	)	PUNCT
ftr-356	651	1	(	(	PUNCT
ftr-356	651	2	the	the	DET
ftr-356	651	3	historical	historical	ADJ
ftr-356	651	4	public	public	ADJ
ftr-356	651	5	debate	debate	NOUN
ftr-356	651	6	in	in	ADP
ftr-356	651	7	the	the	DET
ftr-356	651	8	u.s	u.s	PROPN
ftr-356	651	9	.	.	PROPN
ftr-356	651	10	regarding	regard	VERB
ftr-356	651	11	the	the	DET
ftr-356	651	12	adjustment	adjustment	NOUN
ftr-356	651	13	of	of	ADP
ftr-356	651	14	tax	tax	NOUN
ftr-356	651	15	brackets	bracket	NOUN
ftr-356	651	16	and	and	CCONJ
ftr-356	651	17	fixed	fix	VERB
ftr-356	651	18	amounts	amount	NOUN
ftr-356	651	19	,	,	PUNCT
ftr-356	651	20	where	where	SCONJ
ftr-356	651	21	collection	collection	NOUN
ftr-356	651	22	considerations	consideration	NOUN
ftr-356	651	23	weighed	weigh	VERB
ftr-356	651	24	against	against	ADP
ftr-356	651	25	those	those	DET
ftr-356	651	26	adjustments	adjustment	NOUN
ftr-356	651	27	)	)	PUNCT
ftr-356	651	28	.	.	PUNCT
ftr-356	652	1	117	117	NUM
ftr-356	652	2	.	.	PUNCT
ftr-356	653	1	collection	collection	NOUN
ftr-356	653	2	considerations	consideration	NOUN
ftr-356	653	3	can	can	AUX
ftr-356	653	4	support	support	VERB
ftr-356	653	5	making	make	VERB
ftr-356	653	6	adjustment	adjustment	NOUN
ftr-356	653	7	subject	subject	ADJ
ftr-356	653	8	to	to	ADP
ftr-356	653	9	discretion	discretion	NOUN
ftr-356	653	10	.	.	PUNCT
ftr-356	654	1	see	see	VERB
ftr-356	654	2	,	,	PUNCT
ftr-356	654	3	e.g.	e.g.	ADV
ftr-356	654	4	,	,	PUNCT
ftr-356	654	5	oecd	oecd	PROPN
ftr-356	654	6	report	report	PROPN
ftr-356	654	7	,	,	PUNCT
ftr-356	654	8	supra	supra	PROPN
ftr-356	654	9	note	note	NOUN
ftr-356	654	10	9	9	NUM
ftr-356	654	11	,	,	PUNCT
ftr-356	654	12	at	at	ADP
ftr-356	654	13	30	30	NUM
ftr-356	654	14	.	.	PUNCT
ftr-356	655	1	2010	2010	NUM
ftr-356	655	2	]	]	PUNCT
ftr-356	656	1	the	the	DET
ftr-356	656	2	coming	come	VERB
ftr-356	656	3	(	(	PUNCT
ftr-356	656	4	?	?	PUNCT
ftr-356	656	5	)	)	PUNCT
ftr-356	656	6	inflation	inflation	NOUN
ftr-356	656	7	and	and	CCONJ
ftr-356	656	8	the	the	DET
ftr-356	656	9	income	income	NOUN
ftr-356	656	10	tax	tax	NOUN
ftr-356	656	11	441	441	NUM
ftr-356	656	12	declines	decline	NOUN
ftr-356	656	13	.	.	PUNCT
ftr-356	657	1	budgetary	budgetary	ADJ
ftr-356	657	2	constraints	constraint	NOUN
ftr-356	657	3	thus	thus	ADV
ftr-356	657	4	impose	impose	VERB
ftr-356	657	5	trade	trade	NOUN
ftr-356	657	6	-	-	PUNCT
ftr-356	657	7	offs	off	NOUN
ftr-356	657	8	among	among	ADP
ftr-356	657	9	the	the	DET
ftr-356	657	10	various	various	ADJ
ftr-356	657	11	tax	tax	NOUN
ftr-356	657	12	issues	issue	NOUN
ftr-356	657	13	,	,	PUNCT
ftr-356	657	14	including	include	VERB
ftr-356	657	15	that	that	PRON
ftr-356	657	16	of	of	ADP
ftr-356	657	17	adjustment	adjustment	NOUN
ftr-356	657	18	for	for	ADP
ftr-356	657	19	inflation	inflation	NOUN
ftr-356	657	20	.	.	PUNCT
ftr-356	658	1	the	the	DET
ftr-356	658	2	existence	existence	NOUN
ftr-356	658	3	of	of	ADP
ftr-356	658	4	a	a	DET
ftr-356	658	5	nominalistic	nominalistic	ADJ
ftr-356	658	6	culture	culture	NOUN
ftr-356	658	7	versus	versus	ADP
ftr-356	658	8	a	a	DET
ftr-356	658	9	culture	culture	NOUN
ftr-356	658	10	of	of	ADP
ftr-356	658	11	adjustism	adjustism	NOUN
ftr-356	658	12	is	be	AUX
ftr-356	658	13	of	of	ADP
ftr-356	658	14	particular	particular	ADJ
ftr-356	658	15	importance	importance	NOUN
ftr-356	658	16	in	in	ADP
ftr-356	658	17	this	this	DET
ftr-356	658	18	regard	regard	NOUN
ftr-356	658	19	,	,	PUNCT
ftr-356	658	20	because	because	SCONJ
ftr-356	658	21	the	the	PRON
ftr-356	658	22	greater	great	ADJ
ftr-356	658	23	the	the	DET
ftr-356	658	24	extent	extent	NOUN
ftr-356	658	25	of	of	ADP
ftr-356	658	26	the	the	DET
ftr-356	658	27	latter	latter	ADJ
ftr-356	658	28	,	,	PUNCT
ftr-356	658	29	the	the	PRON
ftr-356	658	30	greater	great	ADJ
ftr-356	658	31	the	the	DET
ftr-356	658	32	tendency	tendency	NOUN
ftr-356	658	33	toward	toward	ADP
ftr-356	658	34	adjustment	adjustment	NOUN
ftr-356	658	35	despite	despite	SCONJ
ftr-356	658	36	concerns	concern	NOUN
ftr-356	658	37	over	over	ADP
ftr-356	658	38	tax	tax	NOUN
ftr-356	658	39	collection.118	collection.118	PROPN
ftr-356	658	40	f.	f.	PROPN
ftr-356	658	41	political	political	ADJ
ftr-356	658	42	and	and	CCONJ
ftr-356	658	43	social	social	ADJ
ftr-356	658	44	considerations	consideration	NOUN
ftr-356	658	45	introducing	introduce	VERB
ftr-356	658	46	the	the	DET
ftr-356	658	47	adjustment	adjustment	NOUN
ftr-356	658	48	tax	tax	NOUN
ftr-356	658	49	regime	regime	NOUN
ftr-356	658	50	constitutes	constitute	VERB
ftr-356	658	51	a	a	DET
ftr-356	658	52	change	change	NOUN
ftr-356	658	53	in	in	ADP
ftr-356	658	54	the	the	DET
ftr-356	658	55	economic	economic	ADJ
ftr-356	658	56	,	,	PUNCT
ftr-356	658	57	social	social	ADJ
ftr-356	658	58	and	and	CCONJ
ftr-356	658	59	political	political	ADJ
ftr-356	658	60	status	status	NOUN
ftr-356	658	61	quo	quo	NOUN
ftr-356	658	62	and	and	CCONJ
ftr-356	658	63	it	it	PRON
ftr-356	658	64	may	may	AUX
ftr-356	658	65	face	face	VERB
ftr-356	658	66	considerable	considerable	ADJ
ftr-356	658	67	political	political	ADJ
ftr-356	658	68	opposition	opposition	NOUN
ftr-356	658	69	.	.	PUNCT
ftr-356	659	1	during	during	ADP
ftr-356	659	2	a	a	DET
ftr-356	659	3	period	period	NOUN
ftr-356	659	4	of	of	ADP
ftr-356	659	5	inflation	inflation	NOUN
ftr-356	659	6	,	,	PUNCT
ftr-356	659	7	a	a	DET
ftr-356	659	8	non	non	ADJ
ftr-356	659	9	-	-	ADJ
ftr-356	659	10	adjusting	adjust	VERB
ftr-356	659	11	tax	tax	NOUN
ftr-356	659	12	regime	regime	NOUN
ftr-356	659	13	increases	increase	VERB
ftr-356	659	14	the	the	DET
ftr-356	659	15	tax	tax	NOUN
ftr-356	659	16	burden	burden	NOUN
ftr-356	659	17	.	.	PUNCT
ftr-356	660	1	it	it	PRON
ftr-356	660	2	allows	allow	VERB
ftr-356	660	3	an	an	DET
ftr-356	660	4	increase	increase	NOUN
ftr-356	660	5	in	in	ADP
ftr-356	660	6	the	the	DET
ftr-356	660	7	effective	effective	ADJ
ftr-356	660	8	tax	tax	NOUN
ftr-356	660	9	without	without	ADP
ftr-356	660	10	increasing	increase	VERB
ftr-356	660	11	the	the	DET
ftr-356	660	12	tax	tax	NOUN
ftr-356	660	13	rate,119	rate,119	PROPN
ftr-356	660	14	and	and	CCONJ
ftr-356	660	15	politicians	politician	NOUN
ftr-356	660	16	are	be	AUX
ftr-356	660	17	fond	fond	ADJ
ftr-356	660	18	of	of	ADP
ftr-356	660	19	hidden	hide	VERB
ftr-356	660	20	taxes.120	taxes.120	NOUN
ftr-356	660	21	furthermore	furthermore	ADV
ftr-356	660	22	,	,	PUNCT
ftr-356	660	23	there	there	PRON
ftr-356	660	24	are	be	VERB
ftr-356	660	25	taxpayers	taxpayer	NOUN
ftr-356	660	26	who	who	PRON
ftr-356	660	27	benefit	benefit	VERB
ftr-356	660	28	from	from	ADP
ftr-356	660	29	non	non	ADJ
ftr-356	660	30	-	-	NOUN
ftr-356	660	31	adjustment,121	adjustment,121	NOUN
ftr-356	660	32	and	and	CCONJ
ftr-356	660	33	will	will	AUX
ftr-356	660	34	join	join	VERB
ftr-356	660	35	the	the	DET
ftr-356	660	36	politicians	politician	NOUN
ftr-356	660	37	and	and	CCONJ
ftr-356	660	38	supporting	support	VERB
ftr-356	660	39	the	the	DET
ftr-356	660	40	nominalistic	nominalistic	ADJ
ftr-356	660	41	status	status	NOUN
ftr-356	660	42	quo	quo	NOUN
ftr-356	660	43	by	by	ADP
ftr-356	660	44	opposing	oppose	VERB
ftr-356	660	45	the	the	DET
ftr-356	660	46	adjustment	adjustment	NOUN
ftr-356	660	47	,	,	PUNCT
ftr-356	660	48	based	base	VERB
ftr-356	660	49	on	on	ADP
ftr-356	660	50	a	a	DET
ftr-356	660	51	variety	variety	NOUN
ftr-356	660	52	of	of	ADP
ftr-356	660	53	arguments	argument	NOUN
ftr-356	660	54	mentioned	mention	VERB
ftr-356	660	55	above.122	above.122	PROPN
ftr-356	660	56	118	118	NUM
ftr-356	660	57	.	.	PUNCT
ftr-356	661	1	it	it	PRON
ftr-356	661	2	should	should	AUX
ftr-356	661	3	be	be	AUX
ftr-356	661	4	noted	note	VERB
ftr-356	661	5	that	that	SCONJ
ftr-356	661	6	sometimes	sometimes	ADV
ftr-356	661	7	part	part	NOUN
ftr-356	661	8	of	of	ADP
ftr-356	661	9	the	the	DET
ftr-356	661	10	discussion	discussion	NOUN
ftr-356	661	11	devoted	devote	VERB
ftr-356	661	12	to	to	ADP
ftr-356	661	13	tax	tax	NOUN
ftr-356	661	14	collection	collection	NOUN
ftr-356	661	15	decline	decline	NOUN
ftr-356	661	16	in	in	ADP
ftr-356	661	17	deciding	decide	VERB
ftr-356	661	18	the	the	DET
ftr-356	661	19	character	character	NOUN
ftr-356	661	20	of	of	ADP
ftr-356	661	21	the	the	DET
ftr-356	661	22	adjustment	adjustment	NOUN
ftr-356	661	23	regime	regime	NOUN
ftr-356	661	24	focuses	focus	VERB
ftr-356	661	25	also	also	ADV
ftr-356	661	26	on	on	ADP
ftr-356	661	27	the	the	DET
ftr-356	661	28	difficulty	difficulty	NOUN
ftr-356	661	29	that	that	PRON
ftr-356	661	30	will	will	AUX
ftr-356	661	31	be	be	AUX
ftr-356	661	32	caused	cause	VERB
ftr-356	661	33	in	in	ADP
ftr-356	661	34	regard	regard	NOUN
ftr-356	661	35	to	to	ADP
ftr-356	661	36	the	the	DET
ftr-356	661	37	budget	budget	NOUN
ftr-356	661	38	,	,	PUNCT
ftr-356	661	39	both	both	CCONJ
ftr-356	661	40	in	in	ADP
ftr-356	661	41	terms	term	NOUN
ftr-356	661	42	of	of	ADP
ftr-356	661	43	planning	planning	NOUN
ftr-356	661	44	and	and	CCONJ
ftr-356	661	45	in	in	ADP
ftr-356	661	46	terms	term	NOUN
ftr-356	661	47	of	of	ADP
ftr-356	661	48	execution	execution	NOUN
ftr-356	661	49	.	.	PUNCT
ftr-356	662	1	this	this	DET
ftr-356	662	2	issue	issue	NOUN
ftr-356	662	3	reflects	reflect	VERB
ftr-356	662	4	,	,	PUNCT
ftr-356	662	5	inter	inter	PROPN
ftr-356	662	6	alia	alia	NOUN
ftr-356	662	7	,	,	PUNCT
ftr-356	662	8	a	a	DET
ftr-356	662	9	political	political	ADJ
ftr-356	662	10	argument	argument	NOUN
ftr-356	662	11	according	accord	VERB
ftr-356	662	12	to	to	ADP
ftr-356	662	13	which	which	PRON
ftr-356	662	14	adjustment	adjustment	NOUN
ftr-356	662	15	limits	limit	VERB
ftr-356	662	16	political	political	ADJ
ftr-356	662	17	maneuverability	maneuverability	NOUN
ftr-356	662	18	compared	compare	VERB
ftr-356	662	19	to	to	ADP
ftr-356	662	20	its	its	PRON
ftr-356	662	21	scope	scope	NOUN
ftr-356	662	22	in	in	ADP
ftr-356	662	23	an	an	DET
ftr-356	662	24	environment	environment	NOUN
ftr-356	662	25	of	of	ADP
ftr-356	662	26	nominalism	nominalism	NOUN
ftr-356	662	27	(	(	PUNCT
ftr-356	662	28	on	on	ADP
ftr-356	662	29	the	the	DET
ftr-356	662	30	political	political	ADJ
ftr-356	662	31	aspects	aspect	NOUN
ftr-356	662	32	of	of	ADP
ftr-356	662	33	the	the	DET
ftr-356	662	34	adjustment	adjustment	NOUN
ftr-356	662	35	issue	issue	NOUN
ftr-356	662	36	,	,	PUNCT
ftr-356	662	37	see	see	VERB
ftr-356	662	38	part	part	NOUN
ftr-356	662	39	iv	iv	NUM
ftr-356	662	40	f	f	NOUN
ftr-356	662	41	below	below	ADV
ftr-356	662	42	)	)	PUNCT
ftr-356	662	43	.	.	PUNCT
ftr-356	663	1	part	part	NOUN
ftr-356	663	2	of	of	ADP
ftr-356	663	3	the	the	DET
ftr-356	663	4	debate	debate	NOUN
ftr-356	663	5	on	on	ADP
ftr-356	663	6	budgetary	budgetary	ADJ
ftr-356	663	7	issues	issue	NOUN
ftr-356	663	8	focuses	focus	VERB
ftr-356	663	9	on	on	ADP
ftr-356	663	10	the	the	DET
ftr-356	663	11	lack	lack	NOUN
ftr-356	663	12	of	of	ADP
ftr-356	663	13	equilibrium	equilibrium	NOUN
ftr-356	663	14	in	in	ADP
ftr-356	663	15	the	the	DET
ftr-356	663	16	budgetary	budgetary	ADJ
ftr-356	663	17	process	process	NOUN
ftr-356	663	18	because	because	SCONJ
ftr-356	663	19	some	some	PRON
ftr-356	663	20	of	of	ADP
ftr-356	663	21	the	the	DET
ftr-356	663	22	elements	element	NOUN
ftr-356	663	23	of	of	ADP
ftr-356	663	24	the	the	DET
ftr-356	663	25	budget	budget	NOUN
ftr-356	663	26	are	be	AUX
ftr-356	663	27	adjusted	adjust	VERB
ftr-356	663	28	for	for	ADP
ftr-356	663	29	inflation	inflation	NOUN
ftr-356	663	30	,	,	PUNCT
ftr-356	663	31	while	while	SCONJ
ftr-356	663	32	others	other	NOUN
ftr-356	663	33	are	be	AUX
ftr-356	663	34	not	not	PART
ftr-356	663	35	.	.	PUNCT
ftr-356	664	1	it	it	PRON
ftr-356	664	2	should	should	AUX
ftr-356	664	3	be	be	AUX
ftr-356	664	4	pointed	point	VERB
ftr-356	664	5	out	out	ADP
ftr-356	664	6	that	that	SCONJ
ftr-356	664	7	this	this	DET
ftr-356	664	8	argument	argument	NOUN
ftr-356	664	9	should	should	AUX
ftr-356	664	10	be	be	AUX
ftr-356	664	11	seen	see	VERB
ftr-356	664	12	as	as	ADP
ftr-356	664	13	part	part	NOUN
ftr-356	664	14	of	of	ADP
ftr-356	664	15	the	the	DET
ftr-356	664	16	culture	culture	NOUN
ftr-356	664	17	of	of	ADP
ftr-356	664	18	adjustism	adjustism	NOUN
ftr-356	664	19	/	/	SYM
ftr-356	664	20	nominalism	nominalism	NOUN
ftr-356	664	21	of	of	ADP
ftr-356	664	22	the	the	DET
ftr-356	664	23	social	social	ADJ
ftr-356	664	24	order	order	NOUN
ftr-356	664	25	which	which	PRON
ftr-356	664	26	comprises	comprise	VERB
ftr-356	664	27	the	the	DET
ftr-356	664	28	budgetary	budgetary	ADJ
ftr-356	664	29	process	process	NOUN
ftr-356	664	30	as	as	ADV
ftr-356	664	31	well	well	ADV
ftr-356	664	32	.	.	PUNCT
ftr-356	665	1	for	for	ADP
ftr-356	665	2	an	an	DET
ftr-356	665	3	analysis	analysis	NOUN
ftr-356	665	4	of	of	ADP
ftr-356	665	5	the	the	DET
ftr-356	665	6	various	various	ADJ
ftr-356	665	7	arguments	argument	NOUN
ftr-356	665	8	concerning	concern	VERB
ftr-356	665	9	the	the	DET
ftr-356	665	10	relationship	relationship	NOUN
ftr-356	665	11	between	between	ADP
ftr-356	665	12	inflation	inflation	NOUN
ftr-356	665	13	,	,	PUNCT
ftr-356	665	14	adjustment	adjustment	NOUN
ftr-356	665	15	for	for	ADP
ftr-356	665	16	inflation	inflation	NOUN
ftr-356	665	17	and	and	CCONJ
ftr-356	665	18	the	the	DET
ftr-356	665	19	budgetary	budgetary	ADJ
ftr-356	665	20	process	process	NOUN
ftr-356	665	21	in	in	ADP
ftr-356	665	22	both	both	CCONJ
ftr-356	665	23	its	its	PRON
ftr-356	665	24	components	component	NOUN
ftr-356	665	25	,	,	PUNCT
ftr-356	665	26	see	see	VERB
ftr-356	665	27	,	,	PUNCT
ftr-356	665	28	e.g.	e.g.	ADV
ftr-356	665	29	,	,	PUNCT
ftr-356	665	30	indexing	index	VERB
ftr-356	665	31	the	the	DET
ftr-356	665	32	individual	individual	ADJ
ftr-356	665	33	income	income	NOUN
ftr-356	665	34	tax	tax	NOUN
ftr-356	665	35	for	for	ADP
ftr-356	665	36	inflation	inflation	NOUN
ftr-356	665	37	,	,	PUNCT
ftr-356	665	38	supra	supra	PROPN
ftr-356	665	39	note	note	NOUN
ftr-356	665	40	9	9	NUM
ftr-356	665	41	,	,	PUNCT
ftr-356	665	42	at	at	ADP
ftr-356	665	43	14	14	NUM
ftr-356	665	44	-	-	SYM
ftr-356	665	45	25	25	NUM
ftr-356	665	46	.	.	PUNCT
ftr-356	666	1	119	119	NUM
ftr-356	666	2	.	.	PUNCT
ftr-356	667	1	indexing	index	VERB
ftr-356	667	2	the	the	DET
ftr-356	667	3	individual	individual	ADJ
ftr-356	667	4	income	income	NOUN
ftr-356	667	5	tax	tax	NOUN
ftr-356	667	6	for	for	ADP
ftr-356	667	7	inflation	inflation	NOUN
ftr-356	667	8	,	,	PUNCT
ftr-356	667	9	supra	supra	PROPN
ftr-356	667	10	note	note	NOUN
ftr-356	667	11	9	9	NUM
ftr-356	667	12	,	,	PUNCT
ftr-356	667	13	at	at	ADP
ftr-356	667	14	15	15	NUM
ftr-356	667	15	.	.	PUNCT
ftr-356	668	1	see	see	VERB
ftr-356	668	2	also	also	ADV
ftr-356	668	3	w.	w.	PROPN
ftr-356	668	4	elliot	elliot	PROPN
ftr-356	668	5	brownlee	brownlee	PROPN
ftr-356	668	6	,	,	PUNCT
ftr-356	668	7	supra	supra	PROPN
ftr-356	668	8	note	note	NOUN
ftr-356	668	9	116	116	NUM
ftr-356	668	10	at	at	ADP
ftr-356	668	11	126	126	NUM
ftr-356	668	12	-	-	SYM
ftr-356	668	13	28	28	NUM
ftr-356	668	14	,	,	PUNCT
ftr-356	668	15	133	133	NUM
ftr-356	668	16	)	)	PUNCT
ftr-356	668	17	(	(	PUNCT
ftr-356	668	18	historical	historical	ADJ
ftr-356	668	19	analysis	analysis	NOUN
ftr-356	668	20	of	of	ADP
ftr-356	668	21	this	this	DET
ftr-356	668	22	phenomenon	phenomenon	NOUN
ftr-356	668	23	in	in	ADP
ftr-356	668	24	the	the	DET
ftr-356	668	25	united	united	PROPN
ftr-356	668	26	states	states	PROPN
ftr-356	668	27	in	in	ADP
ftr-356	668	28	the	the	DET
ftr-356	668	29	course	course	NOUN
ftr-356	668	30	of	of	ADP
ftr-356	668	31	various	various	ADJ
ftr-356	668	32	inflationary	inflationary	ADJ
ftr-356	668	33	periods	period	NOUN
ftr-356	668	34	,	,	PUNCT
ftr-356	668	35	particularly	particularly	ADV
ftr-356	668	36	following	follow	VERB
ftr-356	668	37	the	the	DET
ftr-356	668	38	two	two	NUM
ftr-356	668	39	world	world	NOUN
ftr-356	668	40	wars	war	NOUN
ftr-356	668	41	,	,	PUNCT
ftr-356	668	42	and	and	CCONJ
ftr-356	668	43	in	in	ADP
ftr-356	668	44	the	the	DET
ftr-356	668	45	course	course	NOUN
ftr-356	668	46	of	of	ADP
ftr-356	668	47	the	the	DET
ftr-356	668	48	nineteen	nineteen	NUM
ftr-356	668	49	seventies	seventy	NOUN
ftr-356	668	50	(	(	PUNCT
ftr-356	668	51	primarily	primarily	ADV
ftr-356	668	52	in	in	ADP
ftr-356	668	53	the	the	DET
ftr-356	668	54	second	second	ADJ
ftr-356	668	55	half	half	NOUN
ftr-356	668	56	of	of	ADP
ftr-356	668	57	the	the	DET
ftr-356	668	58	decade	decade	NOUN
ftr-356	668	59	)	)	PUNCT
ftr-356	668	60	)	)	PUNCT
ftr-356	668	61	.	.	PUNCT
ftr-356	669	1	120	120	NUM
ftr-356	669	2	.	.	X
ftr-356	669	3	see	see	VERB
ftr-356	669	4	,	,	PUNCT
ftr-356	669	5	e.g.	e.g.	ADV
ftr-356	669	6	,	,	PUNCT
ftr-356	669	7	sven	sven	ADJ
ftr-356	669	8	steinmo	steinmo	NOUN
ftr-356	669	9	,	,	PUNCT
ftr-356	669	10	taxation	taxation	NOUN
ftr-356	669	11	and	and	CCONJ
ftr-356	669	12	democracy	democracy	NOUN
ftr-356	669	13	:	:	PUNCT
ftr-356	669	14	swedish	swedish	ADJ
ftr-356	669	15	,	,	PUNCT
ftr-356	669	16	british	british	ADJ
ftr-356	669	17	and	and	CCONJ
ftr-356	669	18	american	american	ADJ
ftr-356	669	19	approaches	approach	NOUN
ftr-356	669	20	to	to	ADP
ftr-356	669	21	financing	finance	VERB
ftr-356	669	22	the	the	DET
ftr-356	669	23	modern	modern	ADJ
ftr-356	669	24	state	state	NOUN
ftr-356	669	25	19	19	NUM
ftr-356	669	26	(	(	PUNCT
ftr-356	669	27	yale	yale	PROPN
ftr-356	669	28	univ	univ	PROPN
ftr-356	669	29	.	.	PUNCT
ftr-356	670	1	press	press	PROPN
ftr-356	670	2	2004	2004	NUM
ftr-356	670	3	)	)	PUNCT
ftr-356	670	4	;	;	PUNCT
ftr-356	670	5	milton	milton	PROPN
ftr-356	670	6	friedman	friedman	PROPN
ftr-356	670	7	,	,	PUNCT
ftr-356	670	8	supra	supra	PROPN
ftr-356	670	9	note	note	PROPN
ftr-356	670	10	119	119	NUM
ftr-356	670	11	,	,	PUNCT
ftr-356	670	12	at	at	ADP
ftr-356	670	13	13	13	NUM
ftr-356	670	14	-	-	SYM
ftr-356	670	15	15	15	NUM
ftr-356	670	16	.	.	NOUN
ftr-356	670	17	121	121	NUM
ftr-356	670	18	.	.	PUNCT
ftr-356	671	1	as	as	ADP
ftr-356	671	2	a	a	DET
ftr-356	671	3	result	result	NOUN
ftr-356	671	4	of	of	ADP
ftr-356	671	5	the	the	DET
ftr-356	671	6	nature	nature	NOUN
ftr-356	671	7	of	of	ADP
ftr-356	671	8	their	their	PRON
ftr-356	671	9	economic	economic	ADJ
ftr-356	671	10	activity	activity	NOUN
ftr-356	671	11	or	or	CCONJ
ftr-356	671	12	as	as	ADP
ftr-356	671	13	a	a	DET
ftr-356	671	14	result	result	NOUN
ftr-356	671	15	of	of	ADP
ftr-356	671	16	their	their	PRON
ftr-356	671	17	tax	tax	NOUN
ftr-356	671	18	arbitrage	arbitrage	NOUN
ftr-356	671	19	.	.	PUNCT
ftr-356	672	1	122	122	NUM
ftr-356	672	2	.	.	PUNCT
ftr-356	673	1	one	one	NUM
ftr-356	673	2	of	of	ADP
ftr-356	673	3	the	the	DET
ftr-356	673	4	central	central	ADJ
ftr-356	673	5	variables	variable	NOUN
ftr-356	673	6	in	in	ADP
ftr-356	673	7	the	the	DET
ftr-356	673	8	cost	cost	NOUN
ftr-356	673	9	-	-	PUNCT
ftr-356	673	10	benefit	benefit	NOUN
ftr-356	673	11	debate	debate	NOUN
ftr-356	673	12	is	be	AUX
ftr-356	673	13	the	the	DET
ftr-356	673	14	high	high	ADJ
ftr-356	673	15	operating	operating	NOUN
ftr-356	673	16	cost	cost	NOUN
ftr-356	673	17	of	of	ADP
ftr-356	673	18	an	an	DET
ftr-356	673	19	adjusting	adjust	VERB
ftr-356	673	20	regime	regime	NOUN
ftr-356	673	21	.	.	PUNCT
ftr-356	674	1	thus	thus	ADV
ftr-356	674	2	,	,	PUNCT
ftr-356	674	3	for	for	ADP
ftr-356	674	4	example	example	NOUN
ftr-356	674	5	,	,	PUNCT
ftr-356	674	6	supporters	supporter	NOUN
ftr-356	674	7	of	of	ADP
ftr-356	674	8	the	the	DET
ftr-356	674	9	nonadjusting	nonadjuste	VERB
ftr-356	674	10	status	status	NOUN
ftr-356	674	11	quo	quo	NOUN
ftr-356	674	12	have	have	AUX
ftr-356	674	13	argued	argue	VERB
ftr-356	674	14	in	in	ADP
ftr-356	674	15	the	the	DET
ftr-356	674	16	past	past	NOUN
ftr-356	674	17	that	that	SCONJ
ftr-356	674	18	adjusting	adjust	VERB
ftr-356	674	19	tax	tax	NOUN
ftr-356	674	20	brackets	bracket	NOUN
ftr-356	674	21	and	and	CCONJ
ftr-356	674	22	fixed	fix	VERB
ftr-356	674	23	442	442	NUM
ftr-356	674	24	florida	florida	PROPN
ftr-356	674	25	tax	tax	NOUN
ftr-356	674	26	review	review	NOUN
ftr-356	674	27	[	[	X
ftr-356	674	28	vol	vol	NOUN
ftr-356	674	29	.	.	PUNCT
ftr-356	675	1	10:4	10:4	NUM
ftr-356	675	2	political	political	ADJ
ftr-356	675	3	powers	power	NOUN
ftr-356	675	4	prefer	prefer	VERB
ftr-356	675	5	arrangements	arrangement	NOUN
ftr-356	675	6	that	that	PRON
ftr-356	675	7	involve	involve	VERB
ftr-356	675	8	political	political	ADJ
ftr-356	675	9	decisions	decision	NOUN
ftr-356	675	10	or	or	CCONJ
ftr-356	675	11	administrative	administrative	ADJ
ftr-356	675	12	discretion123	discretion123	PROPN
ftr-356	675	13	so	so	SCONJ
ftr-356	675	14	they	they	PRON
ftr-356	675	15	have	have	VERB
ftr-356	675	16	the	the	DET
ftr-356	675	17	potential	potential	NOUN
ftr-356	675	18	to	to	PART
ftr-356	675	19	be	be	AUX
ftr-356	675	20	used	use	VERB
ftr-356	675	21	or	or	CCONJ
ftr-356	675	22	even	even	ADV
ftr-356	675	23	abused	abuse	VERB
ftr-356	675	24	in	in	ADP
ftr-356	675	25	various	various	ADJ
ftr-356	675	26	alternatives	alternative	NOUN
ftr-356	675	27	,	,	PUNCT
ftr-356	675	28	based	base	VERB
ftr-356	675	29	on	on	ADP
ftr-356	675	30	the	the	DET
ftr-356	675	31	political	political	ADJ
ftr-356	675	32	arena	arena	NOUN
ftr-356	675	33	.	.	PUNCT
ftr-356	676	1	one	one	NUM
ftr-356	676	2	of	of	ADP
ftr-356	676	3	the	the	DET
ftr-356	676	4	main	main	ADJ
ftr-356	676	5	arguments	argument	NOUN
ftr-356	676	6	raised	raise	VERB
ftr-356	676	7	in	in	ADP
ftr-356	676	8	the	the	DET
ftr-356	676	9	u.s	u.s	PROPN
ftr-356	676	10	.	.	PROPN
ftr-356	676	11	against	against	ADP
ftr-356	676	12	adopting	adopt	VERB
ftr-356	676	13	adjustment	adjustment	NOUN
ftr-356	676	14	regimes	regime	NOUN
ftr-356	676	15	is	be	AUX
ftr-356	676	16	that	that	SCONJ
ftr-356	676	17	a	a	DET
ftr-356	676	18	comprehensive	comprehensive	ADJ
ftr-356	676	19	and	and	CCONJ
ftr-356	676	20	automatic	automatic	ADJ
ftr-356	676	21	adjustment	adjustment	NOUN
ftr-356	676	22	regime	regime	NOUN
ftr-356	676	23	would	would	AUX
ftr-356	676	24	prevent	prevent	VERB
ftr-356	676	25	the	the	DET
ftr-356	676	26	political	political	ADJ
ftr-356	676	27	echelon	echelon	NOUN
ftr-356	676	28	from	from	ADP
ftr-356	676	29	annually	annually	ADV
ftr-356	676	30	reexamining	reexamine	VERB
ftr-356	676	31	the	the	DET
ftr-356	676	32	tax	tax	NOUN
ftr-356	676	33	system	system	NOUN
ftr-356	676	34	in	in	ADP
ftr-356	676	35	its	its	PRON
ftr-356	676	36	entirety	entirety	NOUN
ftr-356	676	37	in	in	ADP
ftr-356	676	38	order	order	NOUN
ftr-356	676	39	to	to	PART
ftr-356	676	40	uncover	uncover	VERB
ftr-356	676	41	tax	tax	NOUN
ftr-356	676	42	arrangements	arrangement	NOUN
ftr-356	676	43	that	that	PRON
ftr-356	676	44	should	should	AUX
ftr-356	676	45	be	be	AUX
ftr-356	676	46	redesigned	redesign	VERB
ftr-356	676	47	.	.	PUNCT
ftr-356	677	1	this	this	DET
ftr-356	677	2	argument	argument	NOUN
ftr-356	677	3	is	be	AUX
ftr-356	677	4	wrong	wrong	ADJ
ftr-356	677	5	for	for	ADP
ftr-356	677	6	four	four	NUM
ftr-356	677	7	reasons	reason	NOUN
ftr-356	677	8	:	:	PUNCT
ftr-356	677	9	first	first	ADV
ftr-356	677	10	,	,	PUNCT
ftr-356	677	11	it	it	PRON
ftr-356	677	12	would	would	AUX
ftr-356	677	13	be	be	AUX
ftr-356	677	14	exceedingly	exceedingly	ADV
ftr-356	677	15	difficult	difficult	ADJ
ftr-356	677	16	to	to	PART
ftr-356	677	17	produce	produce	VERB
ftr-356	677	18	tax	tax	NOUN
ftr-356	677	19	cuts	cut	NOUN
ftr-356	677	20	that	that	PRON
ftr-356	677	21	could	could	AUX
ftr-356	677	22	precisely	precisely	ADV
ftr-356	677	23	offset	offset	VERB
ftr-356	677	24	excess	excess	ADJ
ftr-356	677	25	taxes	taxis	NOUN
ftr-356	677	26	,	,	PUNCT
ftr-356	677	27	both	both	CCONJ
ftr-356	677	28	in	in	ADP
ftr-356	677	29	terms	term	NOUN
ftr-356	677	30	of	of	ADP
ftr-356	677	31	scope	scope	NOUN
ftr-356	677	32	and	and	CCONJ
ftr-356	677	33	entitled	entitle	VERB
ftr-356	677	34	taxpayers	taxpayer	NOUN
ftr-356	677	35	,	,	PUNCT
ftr-356	677	36	resulting	result	VERB
ftr-356	677	37	from	from	ADP
ftr-356	677	38	non	non	ADJ
ftr-356	677	39	-	-	NOUN
ftr-356	677	40	adjustment	adjustment	NOUN
ftr-356	677	41	.	.	PUNCT
ftr-356	678	1	second	second	ADJ
ftr-356	678	2	,	,	PUNCT
ftr-356	678	3	this	this	DET
ftr-356	678	4	practical	practical	ADJ
ftr-356	678	5	difficulty	difficulty	NOUN
ftr-356	678	6	infringes	infringe	VERB
ftr-356	678	7	economic	economic	ADJ
ftr-356	678	8	efficiency	efficiency	NOUN
ftr-356	678	9	.	.	PUNCT
ftr-356	679	1	third	third	ADJ
ftr-356	679	2	,	,	PUNCT
ftr-356	679	3	it	it	PRON
ftr-356	679	4	is	be	AUX
ftr-356	679	5	possible	possible	ADJ
ftr-356	679	6	that	that	SCONJ
ftr-356	679	7	the	the	DET
ftr-356	679	8	distortion	distortion	NOUN
ftr-356	679	9	created	create	VERB
ftr-356	679	10	by	by	ADP
ftr-356	679	11	non	non	ADJ
ftr-356	679	12	-	-	NOUN
ftr-356	679	13	adjustment	adjustment	NOUN
ftr-356	679	14	is	be	AUX
ftr-356	679	15	more	more	ADV
ftr-356	679	16	substantive	substantive	ADJ
ftr-356	679	17	than	than	ADP
ftr-356	679	18	the	the	DET
ftr-356	679	19	other	other	ADJ
ftr-356	679	20	distortions	distortion	NOUN
ftr-356	679	21	that	that	PRON
ftr-356	679	22	may	may	AUX
ftr-356	679	23	be	be	AUX
ftr-356	679	24	discovered	discover	VERB
ftr-356	679	25	.	.	PUNCT
ftr-356	680	1	fourth	fourth	ADJ
ftr-356	680	2	,	,	PUNCT
ftr-356	680	3	this	this	DET
ftr-356	680	4	argument	argument	NOUN
ftr-356	680	5	undermines	undermine	VERB
ftr-356	680	6	any	any	DET
ftr-356	680	7	possibility	possibility	NOUN
ftr-356	680	8	of	of	ADP
ftr-356	680	9	tax	tax	NOUN
ftr-356	680	10	reform	reform	NOUN
ftr-356	680	11	intended	intend	VERB
ftr-356	680	12	to	to	PART
ftr-356	680	13	correct	correct	VERB
ftr-356	680	14	distortions	distortion	NOUN
ftr-356	680	15	.	.	PUNCT
ftr-356	681	1	moreover	moreover	ADV
ftr-356	681	2	,	,	PUNCT
ftr-356	681	3	such	such	DET
ftr-356	681	4	an	an	DET
ftr-356	681	5	argument124	argument124	PROPN
ftr-356	681	6	allows	allow	VERB
ftr-356	681	7	the	the	DET
ftr-356	681	8	political	political	ADJ
ftr-356	681	9	echelon	echelon	NOUN
ftr-356	681	10	to	to	PART
ftr-356	681	11	retain	retain	VERB
ftr-356	681	12	tremendous	tremendous	ADJ
ftr-356	681	13	power	power	NOUN
ftr-356	681	14	to	to	PART
ftr-356	681	15	“	"	PUNCT
ftr-356	681	16	correct	correct	ADJ
ftr-356	681	17	”	"	PUNCT
ftr-356	681	18	inflationary	inflationary	ADJ
ftr-356	681	19	damage	damage	NOUN
ftr-356	681	20	by	by	ADP
ftr-356	681	21	means	mean	NOUN
ftr-356	681	22	of	of	ADP
ftr-356	681	23	tax	tax	NOUN
ftr-356	681	24	reductions	reduction	NOUN
ftr-356	681	25	in	in	ADP
ftr-356	681	26	other	other	ADJ
ftr-356	681	27	areas	area	NOUN
ftr-356	681	28	,	,	PUNCT
ftr-356	681	29	while	while	SCONJ
ftr-356	681	30	not	not	PART
ftr-356	681	31	addressing	address	VERB
ftr-356	681	32	them	they	PRON
ftr-356	681	33	in	in	ADP
ftr-356	681	34	the	the	DET
ftr-356	681	35	primary	primary	ADJ
ftr-356	681	36	area	area	NOUN
ftr-356	681	37	of	of	ADP
ftr-356	681	38	adjustment	adjustment	NOUN
ftr-356	681	39	for	for	ADP
ftr-356	681	40	inflation	inflation	NOUN
ftr-356	681	41	.	.	PUNCT
ftr-356	682	1	adopting	adopt	VERB
ftr-356	682	2	a	a	DET
ftr-356	682	3	ca	ca	NOUN
ftr-356	682	4	regime	regime	NOUN
ftr-356	682	5	sets	set	VERB
ftr-356	682	6	aside	aside	ADP
ftr-356	682	7	political	political	ADJ
ftr-356	682	8	considerations	consideration	NOUN
ftr-356	682	9	,	,	PUNCT
ftr-356	682	10	since	since	SCONJ
ftr-356	682	11	this	this	DET
ftr-356	682	12	regime	regime	NOUN
ftr-356	682	13	comprises	comprise	VERB
ftr-356	682	14	an	an	DET
ftr-356	682	15	all	all	ADV
ftr-356	682	16	-	-	PUNCT
ftr-356	682	17	inclusive	inclusive	ADJ
ftr-356	682	18	,	,	PUNCT
ftr-356	682	19	precise	precise	ADJ
ftr-356	682	20	,	,	PUNCT
ftr-356	682	21	automatic	automatic	ADJ
ftr-356	682	22	mechanism	mechanism	NOUN
ftr-356	682	23	that	that	PRON
ftr-356	682	24	,	,	PUNCT
ftr-356	682	25	by	by	ADP
ftr-356	682	26	its	its	PRON
ftr-356	682	27	nature	nature	NOUN
ftr-356	682	28	,	,	PUNCT
ftr-356	682	29	neither	neither	CCONJ
ftr-356	682	30	requires	require	VERB
ftr-356	682	31	nor	nor	CCONJ
ftr-356	682	32	is	be	AUX
ftr-356	682	33	subject	subject	ADJ
ftr-356	682	34	to	to	ADP
ftr-356	682	35	purely	purely	ADV
ftr-356	682	36	political	political	ADJ
ftr-356	682	37	decisions	decision	NOUN
ftr-356	682	38	.	.	PUNCT
ftr-356	683	1	it	it	PRON
ftr-356	683	2	is	be	AUX
ftr-356	683	3	an	an	DET
ftr-356	683	4	independent	independent	ADJ
ftr-356	683	5	normative	normative	ADJ
ftr-356	683	6	regime	regime	NOUN
ftr-356	683	7	that	that	PRON
ftr-356	683	8	is	be	AUX
ftr-356	683	9	not	not	PART
ftr-356	683	10	directly	directly	ADV
ftr-356	683	11	or	or	CCONJ
ftr-356	683	12	indirectly	indirectly	ADV
ftr-356	683	13	dependent	dependent	ADJ
ftr-356	683	14	on	on	ADP
ftr-356	683	15	the	the	DET
ftr-356	683	16	ongoing	ongoing	ADJ
ftr-356	683	17	political	political	ADJ
ftr-356	683	18	discourse	discourse	NOUN
ftr-356	683	19	.	.	PUNCT
ftr-356	684	1	in	in	ADP
ftr-356	684	2	contrast	contrast	NOUN
ftr-356	684	3	,	,	PUNCT
ftr-356	684	4	ipa	ipa	PROPN
ftr-356	684	5	and	and	CCONJ
ftr-356	684	6	epa	epa	PROPN
ftr-356	684	7	regimes	regime	NOUN
ftr-356	684	8	do	do	AUX
ftr-356	684	9	involve	involve	VERB
ftr-356	684	10	the	the	DET
ftr-356	684	11	political	political	ADJ
ftr-356	684	12	discourse	discourse	NOUN
ftr-356	684	13	,	,	PUNCT
ftr-356	684	14	which	which	PRON
ftr-356	684	15	may	may	AUX
ftr-356	684	16	explain	explain	VERB
ftr-356	684	17	their	their	PRON
ftr-356	684	18	greater	great	ADJ
ftr-356	684	19	appeal,125	appeal,125	NOUN
ftr-356	684	20	as	as	ADV
ftr-356	684	21	well	well	ADV
ftr-356	684	22	as	as	ADP
ftr-356	684	23	the	the	DET
ftr-356	684	24	continued	continue	VERB
ftr-356	684	25	widespread	widespread	ADJ
ftr-356	684	26	use	use	NOUN
ftr-356	684	27	of	of	ADP
ftr-356	684	28	ipa	ipa	PROPN
ftr-356	684	29	,	,	PUNCT
ftr-356	684	30	despite	despite	SCONJ
ftr-356	684	31	its	its	PRON
ftr-356	684	32	general	general	ADJ
ftr-356	684	33	inferiority	inferiority	NOUN
ftr-356	684	34	to	to	ADP
ftr-356	684	35	amounts	amount	NOUN
ftr-356	684	36	in	in	ADP
ftr-356	684	37	the	the	DET
ftr-356	684	38	income	income	NOUN
ftr-356	684	39	tax	tax	NOUN
ftr-356	684	40	regime	regime	NOUN
ftr-356	684	41	presents	present	VERB
ftr-356	684	42	a	a	DET
ftr-356	684	43	difficult	difficult	ADJ
ftr-356	684	44	and	and	CCONJ
ftr-356	684	45	complex	complex	ADJ
ftr-356	684	46	challenge	challenge	NOUN
ftr-356	684	47	;	;	PUNCT
ftr-356	684	48	see	see	VERB
ftr-356	684	49	,	,	PUNCT
ftr-356	684	50	e.g.	e.g.	ADV
ftr-356	684	51	,	,	PUNCT
ftr-356	684	52	w.	w.	PROPN
ftr-356	684	53	elliot	elliot	PROPN
ftr-356	684	54	brownlee	brownlee	PROPN
ftr-356	684	55	,	,	PUNCT
ftr-356	684	56	supra	supra	PROPN
ftr-356	684	57	note	note	PROPN
ftr-356	684	58	116	116	NUM
ftr-356	684	59	,	,	PUNCT
ftr-356	684	60	at	at	ADP
ftr-356	684	61	135	135	NUM
ftr-356	684	62	-6	-6	NOUN
ftr-356	684	63	.	.	PUNCT
ftr-356	685	1	123	123	NUM
ftr-356	685	2	.	.	PUNCT
ftr-356	686	1	the	the	DET
ftr-356	686	2	primary	primary	ADJ
ftr-356	686	3	argument	argument	NOUN
ftr-356	686	4	for	for	ADP
ftr-356	686	5	adopting	adopt	VERB
ftr-356	686	6	automatic	automatic	ADJ
ftr-356	686	7	mechanisms	mechanism	NOUN
ftr-356	686	8	is	be	AUX
ftr-356	686	9	that	that	PRON
ftr-356	686	10	of	of	ADP
ftr-356	686	11	distributive	distributive	ADJ
ftr-356	686	12	justice	justice	NOUN
ftr-356	686	13	.	.	PUNCT
ftr-356	687	1	for	for	ADP
ftr-356	687	2	the	the	DET
ftr-356	687	3	issue	issue	NOUN
ftr-356	687	4	of	of	ADP
ftr-356	687	5	automatic	automatic	ADJ
ftr-356	687	6	adjustment	adjustment	NOUN
ftr-356	687	7	and	and	CCONJ
ftr-356	687	8	discretionary	discretionary	ADJ
ftr-356	687	9	adjustment	adjustment	NOUN
ftr-356	687	10	,	,	PUNCT
ftr-356	687	11	see	see	VERB
ftr-356	687	12	richard	richard	PROPN
ftr-356	687	13	goode	goode	PROPN
ftr-356	687	14	,	,	PUNCT
ftr-356	687	15	government	government	NOUN
ftr-356	687	16	finance	finance	NOUN
ftr-356	687	17	in	in	ADP
ftr-356	687	18	developing	develop	VERB
ftr-356	687	19	countries	country	NOUN
ftr-356	687	20	128	128	NUM
ftr-356	687	21	(	(	PUNCT
ftr-356	687	22	the	the	DET
ftr-356	687	23	brookings	brookings	PROPN
ftr-356	687	24	inst	inst	PROPN
ftr-356	687	25	.	.	PUNCT
ftr-356	687	26	1984	1984	NUM
ftr-356	687	27	)	)	PUNCT
ftr-356	687	28	;	;	PUNCT
ftr-356	688	1	oecd	oecd	PROPN
ftr-356	688	2	report	report	PROPN
ftr-356	688	3	,	,	PUNCT
ftr-356	688	4	supra	supra	PROPN
ftr-356	688	5	note	note	NOUN
ftr-356	688	6	9	9	NUM
ftr-356	688	7	,	,	PUNCT
ftr-356	688	8	at	at	ADP
ftr-356	688	9	17	17	NUM
ftr-356	688	10	-	-	SYM
ftr-356	688	11	18	18	NUM
ftr-356	688	12	,	,	PUNCT
ftr-356	688	13	30	30	NUM
ftr-356	688	14	.	.	PUNCT
ftr-356	689	1	for	for	ADP
ftr-356	689	2	comparative	comparative	ADJ
ftr-356	689	3	aspects	aspect	NOUN
ftr-356	689	4	of	of	ADP
ftr-356	689	5	this	this	DET
ftr-356	689	6	issue	issue	NOUN
ftr-356	689	7	,	,	PUNCT
ftr-356	689	8	see	see	VERB
ftr-356	689	9	the	the	DET
ftr-356	689	10	adjustment	adjustment	NOUN
ftr-356	689	11	of	of	ADP
ftr-356	689	12	personal	personal	ADJ
ftr-356	689	13	income	income	NOUN
ftr-356	689	14	tax	tax	NOUN
ftr-356	689	15	systems	system	NOUN
ftr-356	689	16	for	for	ADP
ftr-356	689	17	inflation	inflation	NOUN
ftr-356	689	18	,	,	PUNCT
ftr-356	689	19	supra	supra	PROPN
ftr-356	689	20	note	note	NOUN
ftr-356	689	21	9	9	NUM
ftr-356	689	22	,	,	PUNCT
ftr-356	689	23	at	at	ADP
ftr-356	689	24	13	13	NUM
ftr-356	689	25	-	-	SYM
ftr-356	689	26	16	16	NUM
ftr-356	689	27	.	.	PUNCT
ftr-356	689	28	124	124	NUM
ftr-356	689	29	.	.	PUNCT
ftr-356	690	1	the	the	DET
ftr-356	690	2	argument	argument	NOUN
ftr-356	690	3	is	be	AUX
ftr-356	690	4	not	not	PART
ftr-356	690	5	limited	limit	VERB
ftr-356	690	6	to	to	ADP
ftr-356	690	7	adjustment	adjustment	NOUN
ftr-356	690	8	of	of	ADP
ftr-356	690	9	the	the	DET
ftr-356	690	10	tax	tax	NOUN
ftr-356	690	11	regime	regime	NOUN
ftr-356	690	12	,	,	PUNCT
ftr-356	690	13	but	but	CCONJ
ftr-356	690	14	also	also	ADV
ftr-356	690	15	applies	apply	VERB
ftr-356	690	16	to	to	ADP
ftr-356	690	17	other	other	ADJ
ftr-356	690	18	areas	area	NOUN
ftr-356	690	19	of	of	ADP
ftr-356	690	20	the	the	DET
ftr-356	690	21	social	social	ADJ
ftr-356	690	22	order	order	NOUN
ftr-356	690	23	in	in	ADP
ftr-356	690	24	which	which	PRON
ftr-356	690	25	a	a	DET
ftr-356	690	26	political	political	ADJ
ftr-356	690	27	effort	effort	NOUN
ftr-356	690	28	can	can	AUX
ftr-356	690	29	be	be	AUX
ftr-356	690	30	made	make	VERB
ftr-356	690	31	to	to	PART
ftr-356	690	32	neutralize	neutralize	VERB
ftr-356	690	33	the	the	DET
ftr-356	690	34	effects	effect	NOUN
ftr-356	690	35	of	of	ADP
ftr-356	690	36	inflation	inflation	NOUN
ftr-356	690	37	by	by	ADP
ftr-356	690	38	means	mean	NOUN
ftr-356	690	39	of	of	ADP
ftr-356	690	40	correcting	correct	VERB
ftr-356	690	41	other	other	ADJ
ftr-356	690	42	distortions	distortion	NOUN
ftr-356	690	43	,	,	PUNCT
ftr-356	690	44	while	while	SCONJ
ftr-356	690	45	leaving	leave	VERB
ftr-356	690	46	inflation	inflation	NOUN
ftr-356	690	47	itself	itself	PRON
ftr-356	690	48	unaffected	unaffected	ADJ
ftr-356	690	49	.	.	PUNCT
ftr-356	691	1	125	125	NUM
ftr-356	691	2	.	.	PUNCT
ftr-356	692	1	a	a	DET
ftr-356	692	2	ca	ca	NOUN
ftr-356	692	3	proposal	proposal	NOUN
ftr-356	692	4	put	put	VERB
ftr-356	692	5	forward	forward	ADV
ftr-356	692	6	in	in	ADP
ftr-356	692	7	the	the	DET
ftr-356	692	8	u.s	u.s	PROPN
ftr-356	692	9	.	.	PROPN
ftr-356	692	10	in	in	ADP
ftr-356	692	11	1984	1984	NUM
ftr-356	692	12	failed	fail	VERB
ftr-356	692	13	,	,	PUNCT
ftr-356	692	14	inter	inter	PROPN
ftr-356	692	15	alia	alia	NOUN
ftr-356	692	16	,	,	PUNCT
ftr-356	692	17	because	because	SCONJ
ftr-356	692	18	political	political	ADJ
ftr-356	692	19	interests	interest	NOUN
ftr-356	692	20	eroded	erode	VERB
ftr-356	692	21	its	its	PRON
ftr-356	692	22	pure	pure	ADJ
ftr-356	692	23	adjustment	adjustment	NOUN
ftr-356	692	24	objectives	objective	NOUN
ftr-356	692	25	by	by	ADP
ftr-356	692	26	introducing	introduce	VERB
ftr-356	692	27	tax	tax	NOUN
ftr-356	692	28	arrangements	arrangement	NOUN
ftr-356	692	29	that	that	PRON
ftr-356	692	30	contradicted	contradict	VERB
ftr-356	692	31	the	the	DET
ftr-356	692	32	adjustive	adjustive	ADJ
ftr-356	692	33	purpose	purpose	NOUN
ftr-356	692	34	of	of	ADP
ftr-356	692	35	the	the	DET
ftr-356	692	36	proposal	proposal	NOUN
ftr-356	692	37	.	.	PUNCT
ftr-356	693	1	for	for	ADP
ftr-356	693	2	example	example	NOUN
ftr-356	693	3	,	,	PUNCT
ftr-356	693	4	the	the	DET
ftr-356	693	5	proposal	proposal	NOUN
ftr-356	693	6	made	make	VERB
ftr-356	693	7	it	it	PRON
ftr-356	693	8	possible	possible	ADJ
ftr-356	693	9	to	to	PART
ftr-356	693	10	deduct	deduct	VERB
ftr-356	693	11	mortgage	mortgage	NOUN
ftr-356	693	12	interest	interest	NOUN
ftr-356	693	13	,	,	PUNCT
ftr-356	693	14	including	include	VERB
ftr-356	693	15	the	the	DET
ftr-356	693	16	inflationary	inflationary	ADJ
ftr-356	693	17	element	element	NOUN
ftr-356	693	18	,	,	PUNCT
ftr-356	693	19	even	even	ADV
ftr-356	693	20	though	though	SCONJ
ftr-356	693	21	the	the	DET
ftr-356	693	22	proposed	propose	VERB
ftr-356	693	23	adjustment	adjustment	NOUN
ftr-356	693	24	regime	regime	NOUN
ftr-356	693	25	ruled	rule	VERB
ftr-356	693	26	out	out	ADP
ftr-356	693	27	deducting	deduct	VERB
ftr-356	693	28	the	the	DET
ftr-356	693	29	inflationary	inflationary	ADJ
ftr-356	693	30	component	component	NOUN
ftr-356	693	31	of	of	ADP
ftr-356	693	32	interest	interest	NOUN
ftr-356	693	33	expenses	expense	NOUN
ftr-356	693	34	.	.	PUNCT
ftr-356	694	1	see	see	VERB
ftr-356	694	2	slemrod	slemrod	NOUN
ftr-356	694	3	&	&	CCONJ
ftr-356	694	4	bakja	bakja	PROPN
ftr-356	694	5	,	,	PUNCT
ftr-356	694	6	supra	supra	PROPN
ftr-356	694	7	note	note	PROPN
ftr-356	694	8	23	23	NUM
ftr-356	694	9	,	,	PUNCT
ftr-356	694	10	at	at	ADP
ftr-356	694	11	238	238	NUM
ftr-356	694	12	n.9	n.9	NOUN
ftr-356	694	13	.	.	PUNCT
ftr-356	695	1	2010	2010	NUM
ftr-356	695	2	]	]	PUNCT
ftr-356	695	3	the	the	DET
ftr-356	695	4	coming	come	VERB
ftr-356	695	5	(	(	PUNCT
ftr-356	695	6	?	?	PUNCT
ftr-356	695	7	)	)	PUNCT
ftr-356	696	1	inflation	inflation	NOUN
ftr-356	696	2	and	and	CCONJ
ftr-356	696	3	the	the	DET
ftr-356	696	4	income	income	NOUN
ftr-356	696	5	tax	tax	NOUN
ftr-356	696	6	443	443	NUM
ftr-356	696	7	epa.126	epa.126	NOUN
ftr-356	696	8	using	use	VERB
ftr-356	696	9	ipa	ipa	PROPN
ftr-356	696	10	allows	allow	VERB
ftr-356	696	11	for	for	ADP
ftr-356	696	12	political	political	ADJ
ftr-356	696	13	use	use	NOUN
ftr-356	696	14	,	,	PUNCT
ftr-356	696	15	and	and	CCONJ
ftr-356	696	16	abuse	abuse	NOUN
ftr-356	696	17	,	,	PUNCT
ftr-356	696	18	of	of	ADP
ftr-356	696	19	the	the	DET
ftr-356	696	20	adjustment	adjustment	NOUN
ftr-356	696	21	regime	regime	NOUN
ftr-356	696	22	.	.	PUNCT
ftr-356	697	1	partial	partial	ADJ
ftr-356	697	2	adjustment	adjustment	NOUN
ftr-356	697	3	arrangements	arrangement	NOUN
ftr-356	697	4	,	,	PUNCT
ftr-356	697	5	particularly	particularly	ADV
ftr-356	697	6	implicit	implicit	ADJ
ftr-356	697	7	ones	one	NOUN
ftr-356	697	8	,	,	PUNCT
ftr-356	697	9	can	can	AUX
ftr-356	697	10	be	be	AUX
ftr-356	697	11	used	use	VERB
ftr-356	697	12	to	to	PART
ftr-356	697	13	accomplish	accomplish	VERB
ftr-356	697	14	unrelated	unrelated	ADJ
ftr-356	697	15	political	political	ADJ
ftr-356	697	16	goals	goal	NOUN
ftr-356	697	17	without	without	ADP
ftr-356	697	18	a	a	DET
ftr-356	697	19	public	public	ADJ
ftr-356	697	20	debate	debate	NOUN
ftr-356	697	21	.	.	PUNCT
ftr-356	698	1	for	for	ADP
ftr-356	698	2	example	example	NOUN
ftr-356	698	3	,	,	PUNCT
ftr-356	698	4	consider	consider	VERB
ftr-356	698	5	the	the	DET
ftr-356	698	6	debate	debate	NOUN
ftr-356	698	7	over	over	ADP
ftr-356	698	8	the	the	DET
ftr-356	698	9	appropriate	appropriate	ADJ
ftr-356	698	10	tax	tax	NOUN
ftr-356	698	11	burden	burden	NOUN
ftr-356	698	12	on	on	ADP
ftr-356	698	13	capital	capital	NOUN
ftr-356	698	14	gains.127	gains.127	NOUN
ftr-356	698	15	one	one	NUM
ftr-356	698	16	argument	argument	NOUN
ftr-356	698	17	for	for	ADP
ftr-356	698	18	the	the	DET
ftr-356	698	19	reduced	reduce	VERB
ftr-356	698	20	tax	tax	NOUN
ftr-356	698	21	rate	rate	NOUN
ftr-356	698	22	for	for	ADP
ftr-356	698	23	capital	capital	NOUN
ftr-356	698	24	gains	gain	NOUN
ftr-356	698	25	is	be	AUX
ftr-356	698	26	the	the	DET
ftr-356	698	27	issue	issue	NOUN
ftr-356	698	28	of	of	ADP
ftr-356	698	29	taxing	tax	VERB
ftr-356	698	30	inflationary	inflationary	ADJ
ftr-356	698	31	profits	profit	NOUN
ftr-356	698	32	,	,	PUNCT
ftr-356	698	33	even	even	ADV
ftr-356	698	34	though	though	SCONJ
ftr-356	698	35	those	those	DET
ftr-356	698	36	gains	gain	NOUN
ftr-356	698	37	enjoy	enjoy	VERB
ftr-356	698	38	deferral.128	deferral.128	NOUN
ftr-356	698	39	from	from	ADP
ftr-356	698	40	a	a	DET
ftr-356	698	41	political	political	ADJ
ftr-356	698	42	perspective	perspective	NOUN
ftr-356	698	43	,	,	PUNCT
ftr-356	698	44	implicit	implicit	ADJ
ftr-356	698	45	adjustment	adjustment	NOUN
ftr-356	698	46	has	have	AUX
ftr-356	698	47	,	,	PUNCT
ftr-356	698	48	in	in	ADP
ftr-356	698	49	general	general	ADJ
ftr-356	698	50	,	,	PUNCT
ftr-356	698	51	the	the	DET
ftr-356	698	52	dual	dual	ADJ
ftr-356	698	53	function	function	NOUN
ftr-356	698	54	in	in	ADP
ftr-356	698	55	the	the	DET
ftr-356	698	56	sense	sense	NOUN
ftr-356	698	57	that	that	SCONJ
ftr-356	698	58	it	it	PRON
ftr-356	698	59	can	can	AUX
ftr-356	698	60	be	be	AUX
ftr-356	698	61	justified	justify	VERB
ftr-356	698	62	on	on	ADP
ftr-356	698	63	the	the	DET
ftr-356	698	64	basis	basis	NOUN
ftr-356	698	65	of	of	ADP
ftr-356	698	66	inflationary	inflationary	ADJ
ftr-356	698	67	function	function	NOUN
ftr-356	698	68	or	or	CCONJ
ftr-356	698	69	on	on	ADP
ftr-356	698	70	the	the	DET
ftr-356	698	71	basis	basis	NOUN
ftr-356	698	72	of	of	ADP
ftr-356	698	73	a	a	DET
ftr-356	698	74	non	non	ADJ
ftr-356	698	75	-	-	ADJ
ftr-356	698	76	inflationary	inflationary	ADJ
ftr-356	698	77	function	function	NOUN
ftr-356	698	78	.	.	PUNCT
ftr-356	699	1	this	this	PRON
ftr-356	699	2	leads	lead	VERB
ftr-356	699	3	to	to	ADP
ftr-356	699	4	political	political	ADJ
ftr-356	699	5	maneuvering	maneuvering	NOUN
ftr-356	699	6	that	that	PRON
ftr-356	699	7	can	can	AUX
ftr-356	699	8	maximize	maximize	VERB
ftr-356	699	9	the	the	DET
ftr-356	699	10	advantages	advantage	NOUN
ftr-356	699	11	of	of	ADP
ftr-356	699	12	this	this	DET
ftr-356	699	13	dualistic	dualistic	ADJ
ftr-356	699	14	dimension.129	dimension.129	NOUN
ftr-356	699	15	this	this	DET
ftr-356	699	16	duality	duality	NOUN
ftr-356	699	17	may	may	AUX
ftr-356	699	18	facilitate	facilitate	VERB
ftr-356	699	19	the	the	DET
ftr-356	699	20	enactment	enactment	NOUN
ftr-356	699	21	of	of	ADP
ftr-356	699	22	controversial	controversial	ADJ
ftr-356	699	23	tax	tax	NOUN
ftr-356	699	24	arrangements	arrangement	NOUN
ftr-356	699	25	by	by	ADP
ftr-356	699	26	emphasizing	emphasize	VERB
ftr-356	699	27	the	the	DET
ftr-356	699	28	adjustment	adjustment	NOUN
ftr-356	699	29	aspects	aspect	NOUN
ftr-356	699	30	while	while	SCONJ
ftr-356	699	31	eroding	erode	VERB
ftr-356	699	32	contentious	contentious	ADJ
ftr-356	699	33	non	non	ADJ
ftr-356	699	34	-	-	ADJ
ftr-356	699	35	adjustment	adjustment	ADJ
ftr-356	699	36	aspects	aspect	NOUN
ftr-356	699	37	.	.	PUNCT
ftr-356	700	1	there	there	PRON
ftr-356	700	2	can	can	AUX
ftr-356	700	3	also	also	ADV
ftr-356	700	4	be	be	AUX
ftr-356	700	5	situations	situation	NOUN
ftr-356	700	6	in	in	ADP
ftr-356	700	7	which	which	PRON
ftr-356	700	8	political	political	ADJ
ftr-356	700	9	considerations	consideration	NOUN
ftr-356	700	10	will	will	AUX
ftr-356	700	11	operate	operate	VERB
ftr-356	700	12	in	in	ADP
ftr-356	700	13	the	the	DET
ftr-356	700	14	opposite	opposite	ADJ
ftr-356	700	15	direction	direction	NOUN
ftr-356	700	16	,	,	PUNCT
ftr-356	700	17	emphasizing	emphasize	VERB
ftr-356	700	18	the	the	DET
ftr-356	700	19	non	non	ADJ
ftr-356	700	20	-	-	ADJ
ftr-356	700	21	adjustment	adjustment	ADJ
ftr-356	700	22	feature	feature	NOUN
ftr-356	700	23	while	while	SCONJ
ftr-356	700	24	playing	play	VERB
ftr-356	700	25	down	down	ADP
ftr-356	700	26	adjustment.130	adjustment.130	ADV
ftr-356	700	27	the	the	DET
ftr-356	700	28	range	range	NOUN
ftr-356	700	29	of	of	ADP
ftr-356	700	30	uses	use	NOUN
ftr-356	700	31	to	to	PART
ftr-356	700	32	which	which	PRON
ftr-356	700	33	the	the	DET
ftr-356	700	34	duality	duality	NOUN
ftr-356	700	35	of	of	ADP
ftr-356	700	36	the	the	DET
ftr-356	700	37	tax	tax	NOUN
ftr-356	700	38	arrangement	arrangement	NOUN
ftr-356	700	39	can	can	AUX
ftr-356	700	40	be	be	AUX
ftr-356	700	41	used	use	VERB
ftr-356	700	42	is	be	AUX
ftr-356	700	43	a	a	DET
ftr-356	700	44	product	product	NOUN
ftr-356	700	45	of	of	ADP
ftr-356	700	46	the	the	DET
ftr-356	700	47	general	general	ADJ
ftr-356	700	48	social	social	ADJ
ftr-356	700	49	order	order	NOUN
ftr-356	700	50	regarding	regard	VERB
ftr-356	700	51	adjustism	adjustism	NOUN
ftr-356	700	52	/	/	SYM
ftr-356	700	53	nominalism	nominalism	NOUN
ftr-356	700	54	.	.	PUNCT
ftr-356	701	1	in	in	ADP
ftr-356	701	2	the	the	DET
ftr-356	701	3	discourse	discourse	NOUN
ftr-356	701	4	of	of	ADP
ftr-356	701	5	a	a	DET
ftr-356	701	6	culture	culture	NOUN
ftr-356	701	7	of	of	ADP
ftr-356	701	8	nominalism	nominalism	NOUN
ftr-356	701	9	,	,	PUNCT
ftr-356	701	10	the	the	DET
ftr-356	701	11	debate	debate	NOUN
ftr-356	701	12	over	over	ADP
ftr-356	701	13	the	the	DET
ftr-356	701	14	appropriate	appropriate	ADJ
ftr-356	701	15	capital	capital	NOUN
ftr-356	701	16	gain	gain	NOUN
ftr-356	701	17	tax	tax	NOUN
ftr-356	701	18	rate	rate	NOUN
ftr-356	701	19	will	will	AUX
ftr-356	701	20	emphasize	emphasize	VERB
ftr-356	701	21	the	the	DET
ftr-356	701	22	non	non	ADJ
ftr-356	701	23	-	-	ADJ
ftr-356	701	24	adjusting	adjusting	ADJ
ftr-356	701	25	function	function	NOUN
ftr-356	701	26	of	of	ADP
ftr-356	701	27	the	the	DET
ftr-356	701	28	reduced	reduce	VERB
ftr-356	701	29	tax	tax	NOUN
ftr-356	701	30	rate	rate	NOUN
ftr-356	701	31	,	,	PUNCT
ftr-356	701	32	whereas	whereas	SCONJ
ftr-356	701	33	in	in	ADP
ftr-356	701	34	the	the	DET
ftr-356	701	35	discourse	discourse	NOUN
ftr-356	701	36	of	of	ADP
ftr-356	701	37	a	a	DET
ftr-356	701	38	culture	culture	NOUN
ftr-356	701	39	of	of	ADP
ftr-356	701	40	adjustism	adjustism	NOUN
ftr-356	701	41	,	,	PUNCT
ftr-356	701	42	the	the	DET
ftr-356	701	43	adjusting	adjust	VERB
ftr-356	701	44	function	function	NOUN
ftr-356	701	45	will	will	AUX
ftr-356	701	46	be	be	AUX
ftr-356	701	47	more	more	ADV
ftr-356	701	48	prominent	prominent	ADJ
ftr-356	701	49	.	.	PUNCT
ftr-356	702	1	there	there	PRON
ftr-356	702	2	are	be	VERB
ftr-356	702	3	political	political	ADJ
ftr-356	702	4	advantages	advantage	NOUN
ftr-356	702	5	to	to	ADP
ftr-356	702	6	an	an	DET
ftr-356	702	7	epa	epa	PROPN
ftr-356	702	8	regime	regime	NOUN
ftr-356	702	9	as	as	ADV
ftr-356	702	10	well	well	ADV
ftr-356	702	11	.	.	PUNCT
ftr-356	703	1	creating	create	VERB
ftr-356	703	2	tax	tax	NOUN
ftr-356	703	3	regimes	regime	NOUN
ftr-356	703	4	that	that	PRON
ftr-356	703	5	adjust	adjust	VERB
ftr-356	703	6	only	only	ADV
ftr-356	703	7	certain	certain	ADJ
ftr-356	703	8	economic	economic	ADJ
ftr-356	703	9	components	component	NOUN
ftr-356	703	10	or	or	CCONJ
ftr-356	703	11	activities	activity	NOUN
ftr-356	703	12	can	can	AUX
ftr-356	703	13	provide	provide	VERB
ftr-356	703	14	new	new	ADJ
ftr-356	703	15	areas	area	NOUN
ftr-356	703	16	for	for	ADP
ftr-356	703	17	political	political	ADJ
ftr-356	703	18	maneuvering	maneuvering	NOUN
ftr-356	703	19	.	.	PUNCT
ftr-356	704	1	rather	rather	ADV
ftr-356	704	2	than	than	SCONJ
ftr-356	704	3	apply	apply	VERB
ftr-356	704	4	ca	ca	NOUN
ftr-356	704	5	to	to	ADP
ftr-356	704	6	all	all	DET
ftr-356	704	7	taxpayers	taxpayer	NOUN
ftr-356	704	8	as	as	ADP
ftr-356	704	9	part	part	NOUN
ftr-356	704	10	of	of	ADP
ftr-356	704	11	the	the	DET
ftr-356	704	12	normative	normative	ADJ
ftr-356	704	13	equality	equality	NOUN
ftr-356	704	14	-	-	PUNCT
ftr-356	704	15	based	base	VERB
ftr-356	704	16	tax	tax	NOUN
ftr-356	704	17	regime	regime	NOUN
ftr-356	704	18	,	,	PUNCT
ftr-356	704	19	the	the	DET
ftr-356	704	20	epa	epa	PROPN
ftr-356	704	21	regime	regime	NOUN
ftr-356	704	22	would	would	AUX
ftr-356	704	23	be	be	AUX
ftr-356	704	24	seen	see	VERB
ftr-356	704	25	as	as	ADP
ftr-356	704	26	a	a	DET
ftr-356	704	27	medium	medium	NOUN
ftr-356	704	28	for	for	ADP
ftr-356	704	29	granting	grant	VERB
ftr-356	704	30	tax	tax	NOUN
ftr-356	704	31	benefits	benefit	NOUN
ftr-356	704	32	.	.	PUNCT
ftr-356	705	1	the	the	DET
ftr-356	705	2	basic	basic	ADJ
ftr-356	705	3	requirements	requirement	NOUN
ftr-356	705	4	of	of	ADP
ftr-356	705	5	the	the	DET
ftr-356	705	6	normative	normative	ADJ
ftr-356	705	7	tax	tax	NOUN
ftr-356	705	8	regime	regime	NOUN
ftr-356	705	9	(	(	PUNCT
ftr-356	705	10	e.g.	e.g.	ADV
ftr-356	705	11	,	,	PUNCT
ftr-356	705	12	taxing	tax	VERB
ftr-356	705	13	real	real	ADJ
ftr-356	705	14	income	income	NOUN
ftr-356	705	15	)	)	PUNCT
ftr-356	705	16	would	would	AUX
ftr-356	705	17	be	be	AUX
ftr-356	705	18	126	126	NUM
ftr-356	705	19	.	.	PUNCT
ftr-356	706	1	for	for	ADP
ftr-356	706	2	the	the	DET
ftr-356	706	3	political	political	ADJ
ftr-356	706	4	conceptions	conception	NOUN
ftr-356	706	5	that	that	PRON
ftr-356	706	6	influence	influence	VERB
ftr-356	706	7	the	the	DET
ftr-356	706	8	scope	scope	NOUN
ftr-356	706	9	of	of	ADP
ftr-356	706	10	adjustment	adjustment	NOUN
ftr-356	706	11	for	for	ADP
ftr-356	706	12	inflation	inflation	NOUN
ftr-356	706	13	in	in	ADP
ftr-356	706	14	the	the	DET
ftr-356	706	15	tax	tax	NOUN
ftr-356	706	16	arena	arena	NOUN
ftr-356	706	17	,	,	PUNCT
ftr-356	706	18	see	see	VERB
ftr-356	706	19	shuldiner	shuldiner	NOUN
ftr-356	706	20	,	,	PUNCT
ftr-356	706	21	supra	supra	PROPN
ftr-356	706	22	note	note	NOUN
ftr-356	706	23	1	1	NUM
ftr-356	706	24	,	,	PUNCT
ftr-356	706	25	at	at	ADP
ftr-356	706	26	641	641	NUM
ftr-356	706	27	.	.	PUNCT
ftr-356	707	1	shuldiner	shuldiner	PROPN
ftr-356	707	2	argued	argue	VERB
ftr-356	707	3	that	that	SCONJ
ftr-356	707	4	american	american	ADJ
ftr-356	707	5	politics	politic	NOUN
ftr-356	707	6	assigns	assign	VERB
ftr-356	707	7	greater	great	ADJ
ftr-356	707	8	importance	importance	NOUN
ftr-356	707	9	to	to	ADP
ftr-356	707	10	adjustment	adjustment	NOUN
ftr-356	707	11	of	of	ADP
ftr-356	707	12	capital	capital	NOUN
ftr-356	707	13	assets	asset	NOUN
ftr-356	707	14	than	than	ADP
ftr-356	707	15	to	to	ADP
ftr-356	707	16	liabilities	liability	NOUN
ftr-356	707	17	,	,	PUNCT
ftr-356	707	18	although	although	SCONJ
ftr-356	707	19	he	he	PRON
ftr-356	707	20	believes	believe	VERB
ftr-356	707	21	that	that	SCONJ
ftr-356	707	22	the	the	DET
ftr-356	707	23	adjustment	adjustment	NOUN
ftr-356	707	24	of	of	ADP
ftr-356	707	25	liabilities	liability	NOUN
ftr-356	707	26	is	be	AUX
ftr-356	707	27	more	more	ADV
ftr-356	707	28	important	important	ADJ
ftr-356	707	29	.	.	PUNCT
ftr-356	708	1	127	127	NUM
ftr-356	708	2	.	.	PUNCT
ftr-356	709	1	this	this	PRON
ftr-356	709	2	represents	represent	VERB
ftr-356	709	3	a	a	DET
ftr-356	709	4	concealed	conceal	VERB
ftr-356	709	5	partial	partial	ADJ
ftr-356	709	6	adjustment	adjustment	NOUN
ftr-356	709	7	regime	regime	NOUN
ftr-356	709	8	.	.	PUNCT
ftr-356	710	1	for	for	ADP
ftr-356	710	2	this	this	DET
ftr-356	710	3	issue	issue	NOUN
ftr-356	710	4	,	,	PUNCT
ftr-356	710	5	see	see	VERB
ftr-356	710	6	part	part	NOUN
ftr-356	710	7	iii	iii	PROPN
ftr-356	710	8	c.	c.	PROPN
ftr-356	710	9	128	128	NUM
ftr-356	710	10	.	.	PUNCT
ftr-356	711	1	see	see	VERB
ftr-356	711	2	,	,	PUNCT
ftr-356	711	3	e.g.	e.g.	ADV
ftr-356	711	4	,	,	PUNCT
ftr-356	711	5	shuldiner	shuldiner	NOUN
ftr-356	711	6	,	,	PUNCT
ftr-356	711	7	supra	supra	PROPN
ftr-356	711	8	note	note	NOUN
ftr-356	711	9	1	1	NUM
ftr-356	711	10	,	,	PUNCT
ftr-356	711	11	at	at	ADP
ftr-356	711	12	552	552	NUM
ftr-356	711	13	-	-	SYM
ftr-356	711	14	57	57	NUM
ftr-356	711	15	;	;	PUNCT
ftr-356	711	16	halperin	halperin	NOUN
ftr-356	711	17	&	&	CCONJ
ftr-356	711	18	steuerle	steuerle	PROPN
ftr-356	711	19	,	,	PUNCT
ftr-356	711	20	supra	supra	PROPN
ftr-356	711	21	note	note	NOUN
ftr-356	711	22	3	3	NUM
ftr-356	711	23	,	,	PUNCT
ftr-356	711	24	at	at	ADP
ftr-356	711	25	354	354	NUM
ftr-356	711	26	.	.	NOUN
ftr-356	711	27	129	129	NUM
ftr-356	711	28	.	.	PUNCT
ftr-356	712	1	thuronyi	thuronyi	PROPN
ftr-356	712	2	,	,	PUNCT
ftr-356	712	3	supra	supra	PROPN
ftr-356	712	4	note	note	NOUN
ftr-356	712	5	1	1	NUM
ftr-356	712	6	,	,	PUNCT
ftr-356	712	7	at	at	ADP
ftr-356	712	8	445	445	NUM
ftr-356	712	9	,	,	PUNCT
ftr-356	712	10	argues	argue	VERB
ftr-356	712	11	that	that	SCONJ
ftr-356	712	12	ipa	ipa	PROPN
ftr-356	712	13	is	be	AUX
ftr-356	712	14	explained	explain	VERB
ftr-356	712	15	on	on	ADP
ftr-356	712	16	a	a	DET
ftr-356	712	17	nonadjustment	nonadjustment	ADJ
ftr-356	712	18	function	function	NOUN
ftr-356	712	19	.	.	PUNCT
ftr-356	713	1	in	in	ADP
ftr-356	713	2	my	my	PRON
ftr-356	713	3	opinion	opinion	NOUN
ftr-356	713	4	,	,	PUNCT
ftr-356	713	5	ipa	ipa	PROPN
ftr-356	713	6	can	can	AUX
ftr-356	713	7	also	also	ADV
ftr-356	713	8	be	be	AUX
ftr-356	713	9	explained	explain	VERB
ftr-356	713	10	on	on	ADP
ftr-356	713	11	the	the	DET
ftr-356	713	12	adjustment	adjustment	NOUN
ftr-356	713	13	function	function	NOUN
ftr-356	713	14	when	when	SCONJ
ftr-356	713	15	the	the	DET
ftr-356	713	16	culture	culture	NOUN
ftr-356	713	17	of	of	ADP
ftr-356	713	18	nominalism	nominalism	NOUN
ftr-356	713	19	is	be	AUX
ftr-356	713	20	common	common	ADJ
ftr-356	713	21	and	and	CCONJ
ftr-356	713	22	it	it	PRON
ftr-356	713	23	reflects	reflect	VERB
ftr-356	713	24	the	the	DET
ftr-356	713	25	“	"	PUNCT
ftr-356	713	26	maximum	maximum	ADJ
ftr-356	713	27	”	"	PUNCT
ftr-356	713	28	adjustment	adjustment	NOUN
ftr-356	713	29	that	that	PRON
ftr-356	713	30	can	can	AUX
ftr-356	713	31	be	be	AUX
ftr-356	713	32	introduced	introduce	VERB
ftr-356	713	33	into	into	ADP
ftr-356	713	34	this	this	DET
ftr-356	713	35	culture	culture	NOUN
ftr-356	713	36	.	.	PUNCT
ftr-356	714	1	130	130	NUM
ftr-356	714	2	.	.	PUNCT
ftr-356	715	1	imagine	imagine	VERB
ftr-356	715	2	a	a	DET
ftr-356	715	3	ca	ca	NOUN
ftr-356	715	4	tax	tax	NOUN
ftr-356	715	5	regime	regime	NOUN
ftr-356	715	6	in	in	ADP
ftr-356	715	7	which	which	PRON
ftr-356	715	8	there	there	PRON
ftr-356	715	9	is	be	VERB
ftr-356	715	10	also	also	ADV
ftr-356	715	11	a	a	DET
ftr-356	715	12	reduced	reduce	VERB
ftr-356	715	13	capital	capital	NOUN
ftr-356	715	14	gain	gain	VERB
ftr-356	715	15	tax	tax	NOUN
ftr-356	715	16	rate	rate	NOUN
ftr-356	715	17	.	.	PUNCT
ftr-356	716	1	in	in	ADP
ftr-356	716	2	such	such	ADJ
ftr-356	716	3	circumstances	circumstance	NOUN
ftr-356	716	4	,	,	PUNCT
ftr-356	716	5	strong	strong	ADJ
ftr-356	716	6	emphasis	emphasis	NOUN
ftr-356	716	7	would	would	AUX
ftr-356	716	8	be	be	AUX
ftr-356	716	9	placed	place	VERB
ftr-356	716	10	on	on	ADP
ftr-356	716	11	the	the	DET
ftr-356	716	12	nonadjustment	nonadjustment	ADJ
ftr-356	716	13	aspects	aspect	NOUN
ftr-356	716	14	of	of	ADP
ftr-356	716	15	the	the	DET
ftr-356	716	16	reduced	reduce	VERB
ftr-356	716	17	capital	capital	NOUN
ftr-356	716	18	gain	gain	VERB
ftr-356	716	19	tax	tax	NOUN
ftr-356	716	20	rate	rate	NOUN
ftr-356	716	21	,	,	PUNCT
ftr-356	716	22	while	while	SCONJ
ftr-356	716	23	the	the	DET
ftr-356	716	24	adjustment	adjustment	NOUN
ftr-356	716	25	aspect	aspect	NOUN
ftr-356	716	26	would	would	AUX
ftr-356	716	27	be	be	AUX
ftr-356	716	28	muted	mute	VERB
ftr-356	716	29	in	in	ADP
ftr-356	716	30	order	order	NOUN
ftr-356	716	31	to	to	PART
ftr-356	716	32	preserve	preserve	VERB
ftr-356	716	33	the	the	DET
ftr-356	716	34	reduced	reduce	VERB
ftr-356	716	35	capital	capital	NOUN
ftr-356	716	36	gain	gain	VERB
ftr-356	716	37	tax	tax	NOUN
ftr-356	716	38	rate	rate	NOUN
ftr-356	716	39	together	together	ADV
ftr-356	716	40	with	with	ADP
ftr-356	716	41	the	the	DET
ftr-356	716	42	comprehensively	comprehensively	ADV
ftr-356	716	43	adjusted	adjust	VERB
ftr-356	716	44	tax	tax	NOUN
ftr-356	716	45	regime	regime	NOUN
ftr-356	716	46	.	.	PUNCT
ftr-356	717	1	444	444	NUM
ftr-356	717	2	florida	florida	PROPN
ftr-356	717	3	tax	tax	NOUN
ftr-356	717	4	review	review	NOUN
ftr-356	718	1	[	[	X
ftr-356	718	2	vol	vol	NOUN
ftr-356	718	3	.	.	PUNCT
ftr-356	719	1	10:4	10:4	NUM
ftr-356	719	2	politically	politically	ADV
ftr-356	719	3	transformed	transform	VERB
ftr-356	719	4	into	into	ADP
ftr-356	719	5	tax	tax	NOUN
ftr-356	719	6	benefits	benefit	NOUN
ftr-356	719	7	(	(	PUNCT
ftr-356	719	8	tax	tax	NOUN
ftr-356	719	9	expenditures).131	expenditures).131	PROPN
ftr-356	719	10	this	this	DET
ftr-356	719	11	transformation	transformation	NOUN
ftr-356	719	12	is	be	AUX
ftr-356	719	13	of	of	ADP
ftr-356	719	14	public	public	ADJ
ftr-356	719	15	importance	importance	NOUN
ftr-356	719	16	because	because	SCONJ
ftr-356	719	17	such	such	ADJ
ftr-356	719	18	epa	epa	PROPN
ftr-356	719	19	can	can	AUX
ftr-356	719	20	divert	divert	VERB
ftr-356	719	21	the	the	DET
ftr-356	719	22	public	public	ADJ
ftr-356	719	23	discourse	discourse	NOUN
ftr-356	719	24	from	from	ADP
ftr-356	719	25	a	a	DET
ftr-356	719	26	debate	debate	NOUN
ftr-356	719	27	on	on	ADP
ftr-356	719	28	the	the	DET
ftr-356	719	29	normative	normative	ADJ
ftr-356	719	30	nature	nature	NOUN
ftr-356	719	31	of	of	ADP
ftr-356	719	32	the	the	DET
ftr-356	719	33	adjustment	adjustment	NOUN
ftr-356	719	34	regime	regime	NOUN
ftr-356	719	35	to	to	ADP
ftr-356	719	36	a	a	DET
ftr-356	719	37	debate	debate	NOUN
ftr-356	719	38	of	of	ADP
ftr-356	719	39	tax	tax	NOUN
ftr-356	719	40	expenditures	expenditure	NOUN
ftr-356	719	41	.	.	PUNCT
ftr-356	720	1	it	it	PRON
ftr-356	720	2	enlarges	enlarge	VERB
ftr-356	720	3	the	the	DET
ftr-356	720	4	political	political	ADJ
ftr-356	720	5	involvement	involvement	NOUN
ftr-356	720	6	in	in	ADP
ftr-356	720	7	the	the	DET
ftr-356	720	8	redesigning	redesigning	NOUN
ftr-356	720	9	of	of	ADP
ftr-356	720	10	the	the	DET
ftr-356	720	11	partial	partial	ADJ
ftr-356	720	12	adjustment	adjustment	NOUN
ftr-356	720	13	tax	tax	NOUN
ftr-356	720	14	regime	regime	NOUN
ftr-356	720	15	and	and	CCONJ
ftr-356	720	16	,	,	PUNCT
ftr-356	720	17	in	in	ADP
ftr-356	720	18	turn	turn	NOUN
ftr-356	720	19	,	,	PUNCT
ftr-356	720	20	increases	increase	VERB
ftr-356	720	21	the	the	DET
ftr-356	720	22	potential	potential	NOUN
ftr-356	720	23	for	for	ADP
ftr-356	720	24	arbitrariness	arbitrariness	NOUN
ftr-356	720	25	and	and	CCONJ
ftr-356	720	26	abuse	abuse	NOUN
ftr-356	720	27	.	.	PUNCT
ftr-356	721	1	here	here	ADV
ftr-356	721	2	the	the	DET
ftr-356	721	3	culture	culture	NOUN
ftr-356	721	4	of	of	ADP
ftr-356	721	5	adjustism	adjustism	NOUN
ftr-356	721	6	/	/	SYM
ftr-356	721	7	nominalism	nominalism	NOUN
ftr-356	721	8	of	of	ADP
ftr-356	721	9	the	the	DET
ftr-356	721	10	social	social	ADJ
ftr-356	721	11	order	order	NOUN
ftr-356	721	12	plays	play	VERB
ftr-356	721	13	a	a	DET
ftr-356	721	14	very	very	ADV
ftr-356	721	15	important	important	ADJ
ftr-356	721	16	role	role	NOUN
ftr-356	721	17	:	:	PUNCT
ftr-356	721	18	the	the	DET
ftr-356	721	19	strength	strength	NOUN
ftr-356	721	20	of	of	ADP
ftr-356	721	21	political	political	ADJ
ftr-356	721	22	considerations	consideration	NOUN
ftr-356	721	23	wanes	wane	VERB
ftr-356	721	24	the	the	PRON
ftr-356	721	25	more	more	ADJ
ftr-356	721	26	a	a	DET
ftr-356	721	27	society	society	NOUN
ftr-356	721	28	employs	employ	VERB
ftr-356	721	29	adjustism	adjustism	NOUN
ftr-356	721	30	.	.	PUNCT
ftr-356	722	1	the	the	DET
ftr-356	722	2	ability	ability	NOUN
ftr-356	722	3	of	of	ADP
ftr-356	722	4	political	political	ADJ
ftr-356	722	5	groups	group	NOUN
ftr-356	722	6	to	to	PART
ftr-356	722	7	adopt	adopt	VERB
ftr-356	722	8	/	/	SYM
ftr-356	722	9	prevent	prevent	VERB
ftr-356	722	10	the	the	DET
ftr-356	722	11	ca	ca	NOUN
ftr-356	722	12	or	or	CCONJ
ftr-356	722	13	ipa	ipa	PROPN
ftr-356	722	14	/	/	SYM
ftr-356	722	15	epa	epa	PROPN
ftr-356	722	16	regime	regime	NOUN
ftr-356	722	17	diminishes	diminish	VERB
ftr-356	722	18	as	as	ADP
ftr-356	722	19	the	the	DET
ftr-356	722	20	culture	culture	NOUN
ftr-356	722	21	of	of	ADP
ftr-356	722	22	adjustism	adjustism	NOUN
ftr-356	722	23	/	/	SYM
ftr-356	722	24	nominalism	nominalism	NOUN
ftr-356	722	25	increases	increase	VERB
ftr-356	722	26	in	in	ADP
ftr-356	722	27	the	the	DET
ftr-356	722	28	social	social	ADJ
ftr-356	722	29	order	order	NOUN
ftr-356	722	30	.	.	PUNCT
ftr-356	723	1	the	the	DET
ftr-356	723	2	public	public	ADJ
ftr-356	723	3	debate	debate	NOUN
ftr-356	723	4	on	on	ADP
ftr-356	723	5	adjustment	adjustment	NOUN
ftr-356	723	6	in	in	ADP
ftr-356	723	7	the	the	DET
ftr-356	723	8	tax	tax	NOUN
ftr-356	723	9	arena	arena	NOUN
ftr-356	723	10	comprises	comprise	NOUN
ftr-356	723	11	of	of	ADP
ftr-356	723	12	political	political	ADJ
ftr-356	723	13	tension	tension	NOUN
ftr-356	723	14	among	among	ADP
ftr-356	723	15	different	different	ADJ
ftr-356	723	16	groups	group	NOUN
ftr-356	723	17	of	of	ADP
ftr-356	723	18	taxpayers	taxpayer	NOUN
ftr-356	723	19	.	.	PUNCT
ftr-356	724	1	for	for	ADP
ftr-356	724	2	the	the	DET
ftr-356	724	3	purpose	purpose	NOUN
ftr-356	724	4	of	of	ADP
ftr-356	724	5	this	this	DET
ftr-356	724	6	discussion	discussion	NOUN
ftr-356	724	7	,	,	PUNCT
ftr-356	724	8	i	i	PRON
ftr-356	724	9	will	will	AUX
ftr-356	724	10	refer	refer	VERB
ftr-356	724	11	to	to	ADP
ftr-356	724	12	each	each	PRON
ftr-356	724	13	of	of	ADP
ftr-356	724	14	the	the	DET
ftr-356	724	15	concepts	concept	NOUN
ftr-356	724	16	as	as	SCONJ
ftr-356	724	17	follows	follow	VERB
ftr-356	724	18	:	:	PUNCT
ftr-356	724	19	atc	atc	VERB
ftr-356	724	20	the	the	DET
ftr-356	724	21	total	total	ADJ
ftr-356	724	22	tax	tax	NOUN
ftr-356	724	23	collected	collect	VERB
ftr-356	724	24	under	under	ADP
ftr-356	724	25	a	a	DET
ftr-356	724	26	ca	ca	NOUN
ftr-356	724	27	regime	regime	NOUN
ftr-356	724	28	(	(	PUNCT
ftr-356	724	29	adjusted	adjust	VERB
ftr-356	724	30	tax	tax	NOUN
ftr-356	724	31	collection	collection	NOUN
ftr-356	724	32	)	)	PUNCT
ftr-356	724	33	.	.	PUNCT
ftr-356	725	1	ntc	ntc	VERB
ftr-356	725	2	the	the	DET
ftr-356	725	3	total	total	ADJ
ftr-356	725	4	tax	tax	NOUN
ftr-356	725	5	collected	collect	VERB
ftr-356	725	6	under	under	ADP
ftr-356	725	7	a	a	DET
ftr-356	725	8	non	non	ADJ
ftr-356	725	9	-	-	ADJ
ftr-356	725	10	adjusted	adjusted	ADJ
ftr-356	725	11	tax	tax	NOUN
ftr-356	725	12	regime	regime	NOUN
ftr-356	725	13	(	(	PUNCT
ftr-356	725	14	nominal	nominal	ADJ
ftr-356	725	15	tax	tax	NOUN
ftr-356	725	16	collection	collection	NOUN
ftr-356	725	17	)	)	PUNCT
ftr-356	725	18	.	.	PUNCT
ftr-356	726	1	euit	euit	VERB
ftr-356	726	2	the	the	DET
ftr-356	726	3	difference	difference	NOUN
ftr-356	726	4	between	between	ADP
ftr-356	726	5	the	the	DET
ftr-356	726	6	ntc	ntc	NOUN
ftr-356	726	7	and	and	CCONJ
ftr-356	726	8	the	the	DET
ftr-356	726	9	atc	atc	NOUN
ftr-356	726	10	is	be	AUX
ftr-356	726	11	the	the	DET
ftr-356	726	12	excess	excess	ADJ
ftr-356	726	13	tax	tax	NOUN
ftr-356	726	14	,	,	PUNCT
ftr-356	726	15	positive	positive	ADJ
ftr-356	726	16	or	or	CCONJ
ftr-356	726	17	negative	negative	ADJ
ftr-356	726	18	,	,	PUNCT
ftr-356	726	19	caused	cause	VERB
ftr-356	726	20	by	by	ADP
ftr-356	726	21	inflation	inflation	NOUN
ftr-356	726	22	(	(	PUNCT
ftr-356	726	23	excessive	excessive	ADJ
ftr-356	726	24	unadjusted	unadjusted	ADJ
ftr-356	726	25	inflationary	inflationary	ADJ
ftr-356	726	26	tax	tax	NOUN
ftr-356	726	27	;	;	PUNCT
ftr-356	726	28	ntc	ntc	NOUN
ftr-356	726	29	–	–	PUNCT
ftr-356	726	30	act	act	NOUN
ftr-356	726	31	=	=	PRON
ftr-356	726	32	euit).132	euit).132	VERB
ftr-356	726	33	the	the	DET
ftr-356	726	34	taxpayer	taxpayer	NOUN
ftr-356	726	35	population	population	NOUN
ftr-356	726	36	is	be	AUX
ftr-356	726	37	comprised	comprise	VERB
ftr-356	726	38	of	of	ADP
ftr-356	726	39	three	three	NUM
ftr-356	726	40	groups	group	NOUN
ftr-356	726	41	when	when	SCONJ
ftr-356	726	42	looked	look	VERB
ftr-356	726	43	at	at	ADP
ftr-356	726	44	from	from	ADP
ftr-356	726	45	the	the	DET
ftr-356	726	46	perspective	perspective	NOUN
ftr-356	726	47	of	of	ADP
ftr-356	726	48	the	the	DET
ftr-356	726	49	effect	effect	NOUN
ftr-356	726	50	of	of	ADP
ftr-356	726	51	non	non	ADJ
ftr-356	726	52	-	-	NOUN
ftr-356	726	53	adjustment	adjustment	ADJ
ftr-356	726	54	/	/	SYM
ftr-356	726	55	adjustment	adjustment	NOUN
ftr-356	726	56	on	on	ADP
ftr-356	726	57	tax	tax	NOUN
ftr-356	726	58	131	131	NUM
ftr-356	726	59	.	.	PUNCT
ftr-356	727	1	on	on	ADP
ftr-356	727	2	the	the	DET
ftr-356	727	3	relationship	relationship	NOUN
ftr-356	727	4	between	between	ADP
ftr-356	727	5	the	the	DET
ftr-356	727	6	adjustment	adjustment	NOUN
ftr-356	727	7	regime	regime	NOUN
ftr-356	727	8	and	and	CCONJ
ftr-356	727	9	tax	tax	NOUN
ftr-356	727	10	expenditures	expenditure	NOUN
ftr-356	727	11	,	,	PUNCT
ftr-356	727	12	see	see	VERB
ftr-356	727	13	w.	w.	PROPN
ftr-356	727	14	elliot	elliot	PROPN
ftr-356	727	15	brownlee	brownlee	PROPN
ftr-356	727	16	,	,	PUNCT
ftr-356	727	17	supra	supra	PROPN
ftr-356	727	18	note	note	PROPN
ftr-356	727	19	116	116	NUM
ftr-356	727	20	,	,	PUNCT
ftr-356	727	21	at	at	ADP
ftr-356	727	22	132	132	NUM
ftr-356	727	23	-	-	SYM
ftr-356	727	24	33	33	NUM
ftr-356	727	25	.	.	PUNCT
ftr-356	728	1	132	132	NUM
ftr-356	728	2	.	.	PUNCT
ftr-356	729	1	since	since	SCONJ
ftr-356	729	2	euit	euit	NOUN
ftr-356	729	3	is	be	AUX
ftr-356	729	4	created	create	VERB
ftr-356	729	5	as	as	ADP
ftr-356	729	6	a	a	DET
ftr-356	729	7	result	result	NOUN
ftr-356	729	8	of	of	ADP
ftr-356	729	9	inflation	inflation	NOUN
ftr-356	729	10	,	,	PUNCT
ftr-356	729	11	it	it	PRON
ftr-356	729	12	would	would	AUX
ftr-356	729	13	seem	seem	VERB
ftr-356	729	14	appropriate	appropriate	ADJ
ftr-356	729	15	to	to	PART
ftr-356	729	16	call	call	VERB
ftr-356	729	17	it	it	PRON
ftr-356	729	18	inflation	inflation	NOUN
ftr-356	729	19	tax	tax	NOUN
ftr-356	729	20	,	,	PUNCT
ftr-356	729	21	but	but	CCONJ
ftr-356	729	22	that	that	DET
ftr-356	729	23	concept	concept	NOUN
ftr-356	729	24	has	have	VERB
ftr-356	729	25	a	a	DET
ftr-356	729	26	completely	completely	ADV
ftr-356	729	27	different	different	ADJ
ftr-356	729	28	meaning	meaning	NOUN
ftr-356	729	29	,	,	PUNCT
ftr-356	729	30	according	accord	VERB
ftr-356	729	31	to	to	ADP
ftr-356	729	32	which	which	DET
ftr-356	729	33	inflation	inflation	NOUN
ftr-356	729	34	itself	itself	PRON
ftr-356	729	35	constitutes	constitute	VERB
ftr-356	729	36	a	a	DET
ftr-356	729	37	tax	tax	NOUN
ftr-356	729	38	in	in	ADP
ftr-356	729	39	the	the	DET
ftr-356	729	40	sense	sense	NOUN
ftr-356	729	41	that	that	SCONJ
ftr-356	729	42	it	it	PRON
ftr-356	729	43	transfers	transfer	VERB
ftr-356	729	44	real	real	ADJ
ftr-356	729	45	resources	resource	NOUN
ftr-356	729	46	from	from	ADP
ftr-356	729	47	the	the	DET
ftr-356	729	48	public	public	NOUN
ftr-356	729	49	to	to	ADP
ftr-356	729	50	the	the	DET
ftr-356	729	51	government	government	NOUN
ftr-356	729	52	.	.	PUNCT
ftr-356	730	1	it	it	PRON
ftr-356	730	2	is	be	AUX
ftr-356	730	3	the	the	DET
ftr-356	730	4	government	government	NOUN
ftr-356	730	5	that	that	PRON
ftr-356	730	6	imposes	impose	VERB
ftr-356	730	7	the	the	DET
ftr-356	730	8	tax	tax	NOUN
ftr-356	730	9	(	(	PUNCT
ftr-356	730	10	inflation	inflation	NOUN
ftr-356	730	11	)	)	PUNCT
ftr-356	730	12	due	due	ADP
ftr-356	730	13	to	to	ADP
ftr-356	730	14	its	its	PRON
ftr-356	730	15	monopolistic	monopolistic	ADJ
ftr-356	730	16	power	power	NOUN
ftr-356	730	17	over	over	ADP
ftr-356	730	18	money	money	NOUN
ftr-356	730	19	supply	supply	NOUN
ftr-356	730	20	.	.	PUNCT
ftr-356	731	1	a	a	DET
ftr-356	731	2	distinction	distinction	NOUN
ftr-356	731	3	should	should	AUX
ftr-356	731	4	be	be	AUX
ftr-356	731	5	drawn	draw	VERB
ftr-356	731	6	between	between	ADP
ftr-356	731	7	inflation	inflation	NOUN
ftr-356	731	8	tax	tax	NOUN
ftr-356	731	9	and	and	CCONJ
ftr-356	731	10	seigniorage	seigniorage	NOUN
ftr-356	731	11	.	.	PUNCT
ftr-356	732	1	the	the	DET
ftr-356	732	2	state	state	NOUN
ftr-356	732	3	’s	’s	PART
ftr-356	732	4	revenue	revenue	NOUN
ftr-356	732	5	from	from	ADP
ftr-356	732	6	issuing	issue	VERB
ftr-356	732	7	currency	currency	NOUN
ftr-356	732	8	,	,	PUNCT
ftr-356	732	9	in	in	ADP
ftr-356	732	10	its	its	PRON
ftr-356	732	11	sovereign	sovereign	ADJ
ftr-356	732	12	and	and	CCONJ
ftr-356	732	13	monopolistic	monopolistic	ADJ
ftr-356	732	14	role	role	NOUN
ftr-356	732	15	,	,	PUNCT
ftr-356	732	16	unrelated	unrelated	ADJ
ftr-356	732	17	to	to	ADP
ftr-356	732	18	inflation	inflation	NOUN
ftr-356	732	19	,	,	PUNCT
ftr-356	732	20	is	be	AUX
ftr-356	732	21	referred	refer	VERB
ftr-356	732	22	to	to	ADP
ftr-356	732	23	as	as	ADP
ftr-356	732	24	“	"	PUNCT
ftr-356	732	25	seigniorage	seigniorage	NOUN
ftr-356	732	26	.	.	PUNCT
ftr-356	732	27	”	"	PUNCT
ftr-356	733	1	however	however	ADV
ftr-356	733	2	,	,	PUNCT
ftr-356	733	3	if	if	SCONJ
ftr-356	733	4	the	the	DET
ftr-356	733	5	government	government	NOUN
ftr-356	733	6	wishes	wish	VERB
ftr-356	733	7	to	to	PART
ftr-356	733	8	increase	increase	VERB
ftr-356	733	9	its	its	PRON
ftr-356	733	10	revenues	revenue	NOUN
ftr-356	733	11	,	,	PUNCT
ftr-356	733	12	and	and	CCONJ
ftr-356	733	13	induces	induce	VERB
ftr-356	733	14	inflation	inflation	NOUN
ftr-356	733	15	,	,	PUNCT
ftr-356	733	16	its	its	PRON
ftr-356	733	17	revenues	revenue	NOUN
ftr-356	733	18	in	in	ADP
ftr-356	733	19	excess	excess	NOUN
ftr-356	733	20	of	of	ADP
ftr-356	733	21	seigniorage	seigniorage	NOUN
ftr-356	733	22	constitute	constitute	VERB
ftr-356	733	23	“	"	PUNCT
ftr-356	733	24	inflation	inflation	NOUN
ftr-356	733	25	tax	tax	NOUN
ftr-356	733	26	.	.	PUNCT
ftr-356	733	27	”	"	PUNCT
ftr-356	734	1	john	john	PROPN
ftr-356	734	2	maynard	maynard	PROPN
ftr-356	734	3	keynes	keynes	PROPN
ftr-356	734	4	,	,	PUNCT
ftr-356	734	5	tract	tract	VERB
ftr-356	734	6	on	on	ADP
ftr-356	734	7	monetary	monetary	ADJ
ftr-356	734	8	reform	reform	NOUN
ftr-356	734	9	41	41	NUM
ftr-356	734	10	(	(	PUNCT
ftr-356	734	11	1935	1935	NUM
ftr-356	734	12	)	)	PUNCT
ftr-356	734	13	(	(	PUNCT
ftr-356	734	14	keynes	keyne	NOUN
ftr-356	734	15	referred	refer	VERB
ftr-356	734	16	to	to	ADP
ftr-356	734	17	inflation	inflation	NOUN
ftr-356	734	18	(	(	PUNCT
ftr-356	734	19	as	as	ADP
ftr-356	734	20	a	a	DET
ftr-356	734	21	tax	tax	NOUN
ftr-356	734	22	)	)	PUNCT
ftr-356	734	23	as	as	ADP
ftr-356	734	24	:	:	PUNCT
ftr-356	734	25	“	"	PUNCT
ftr-356	734	26	…	…	PUNCT
ftr-356	734	27	the	the	DET
ftr-356	734	28	form	form	NOUN
ftr-356	734	29	of	of	ADP
ftr-356	734	30	taxation	taxation	NOUN
ftr-356	734	31	which	which	PRON
ftr-356	734	32	the	the	DET
ftr-356	734	33	public	public	NOUN
ftr-356	734	34	find	find	VERB
ftr-356	734	35	hardest	hard	ADV
ftr-356	734	36	to	to	PART
ftr-356	734	37	evade	evade	VERB
ftr-356	734	38	and	and	CCONJ
ftr-356	734	39	even	even	ADV
ftr-356	734	40	the	the	DET
ftr-356	734	41	weakest	weak	ADJ
ftr-356	734	42	government	government	NOUN
ftr-356	734	43	can	can	AUX
ftr-356	734	44	enforce	enforce	VERB
ftr-356	734	45	.	.	PUNCT
ftr-356	734	46	”	"	PUNCT
ftr-356	734	47	)	)	PUNCT
ftr-356	734	48	;	;	PUNCT
ftr-356	734	49	milton	milton	PROPN
ftr-356	734	50	friedman	friedman	PROPN
ftr-356	734	51	,	,	PUNCT
ftr-356	734	52	supra	supra	PROPN
ftr-356	734	53	note	note	PROPN
ftr-356	734	54	119	119	NUM
ftr-356	734	55	,	,	PUNCT
ftr-356	734	56	at	at	ADP
ftr-356	734	57	13	13	NUM
ftr-356	734	58	(	(	PUNCT
ftr-356	734	59	from	from	ADP
ftr-356	734	60	a	a	DET
ftr-356	734	61	political	political	ADJ
ftr-356	734	62	point	point	NOUN
ftr-356	734	63	of	of	ADP
ftr-356	734	64	view	view	NOUN
ftr-356	734	65	,	,	PUNCT
ftr-356	734	66	governments	government	NOUN
ftr-356	734	67	are	be	AUX
ftr-356	734	68	particularly	particularly	ADV
ftr-356	734	69	fond	fond	ADJ
ftr-356	734	70	of	of	ADP
ftr-356	734	71	taxation	taxation	NOUN
ftr-356	734	72	in	in	ADP
ftr-356	734	73	the	the	DET
ftr-356	734	74	form	form	NOUN
ftr-356	734	75	of	of	ADP
ftr-356	734	76	inflation	inflation	NOUN
ftr-356	734	77	:	:	PUNCT
ftr-356	734	78	“	"	PUNCT
ftr-356	734	79	inflation	inflation	NOUN
ftr-356	734	80	has	have	AUX
ftr-356	734	81	been	be	AUX
ftr-356	734	82	irresistibly	irresistibly	ADV
ftr-356	734	83	attractive	attractive	ADJ
ftr-356	734	84	to	to	ADP
ftr-356	734	85	sovereigns	sovereign	NOUN
ftr-356	734	86	because	because	SCONJ
ftr-356	734	87	it	it	PRON
ftr-356	734	88	is	be	AUX
ftr-356	734	89	a	a	DET
ftr-356	734	90	hidden	hidden	ADJ
ftr-356	734	91	tax	tax	NOUN
ftr-356	734	92	that	that	PRON
ftr-356	734	93	at	at	ADP
ftr-356	734	94	first	first	ADV
ftr-356	734	95	appears	appear	VERB
ftr-356	734	96	painless	painless	ADJ
ftr-356	734	97	or	or	CCONJ
ftr-356	734	98	even	even	ADV
ftr-356	734	99	pleasant	pleasant	ADJ
ftr-356	734	100	,	,	PUNCT
ftr-356	734	101	and	and	CCONJ
ftr-356	734	102	above	above	ADP
ftr-356	734	103	all	all	PRON
ftr-356	734	104	,	,	PUNCT
ftr-356	734	105	because	because	SCONJ
ftr-356	734	106	it	it	PRON
ftr-356	734	107	is	be	AUX
ftr-356	734	108	a	a	DET
ftr-356	734	109	tax	tax	NOUN
ftr-356	734	110	that	that	PRON
ftr-356	734	111	can	can	AUX
ftr-356	734	112	be	be	AUX
ftr-356	734	113	imposed	impose	VERB
ftr-356	734	114	without	without	ADP
ftr-356	734	115	specific	specific	ADJ
ftr-356	734	116	legislation	legislation	NOUN
ftr-356	734	117	.	.	PUNCT
ftr-356	735	1	it	it	PRON
ftr-356	735	2	is	be	AUX
ftr-356	735	3	truly	truly	ADV
ftr-356	735	4	taxation	taxation	NOUN
ftr-356	735	5	without	without	ADP
ftr-356	735	6	representation	representation	NOUN
ftr-356	735	7	.	.	PUNCT
ftr-356	735	8	”	"	PUNCT
ftr-356	735	9	)	)	PUNCT
ftr-356	735	10	.	.	PUNCT
ftr-356	736	1	2010	2010	NUM
ftr-356	736	2	]	]	PUNCT
ftr-356	737	1	the	the	DET
ftr-356	737	2	coming	come	VERB
ftr-356	737	3	(	(	PUNCT
ftr-356	737	4	?	?	PUNCT
ftr-356	737	5	)	)	PUNCT
ftr-356	737	6	inflation	inflation	NOUN
ftr-356	737	7	and	and	CCONJ
ftr-356	737	8	the	the	DET
ftr-356	737	9	income	income	NOUN
ftr-356	737	10	tax	tax	NOUN
ftr-356	737	11	445	445	NUM
ftr-356	737	12	liabilities	liability	NOUN
ftr-356	737	13	:	:	PUNCT
ftr-356	737	14	the	the	DET
ftr-356	737	15	first	first	ADJ
ftr-356	737	16	group	group	NOUN
ftr-356	737	17	consists	consist	VERB
ftr-356	737	18	of	of	ADP
ftr-356	737	19	the	the	DET
ftr-356	737	20	taxpayers	taxpayer	NOUN
ftr-356	737	21	whose	whose	DET
ftr-356	737	22	tax	tax	NOUN
ftr-356	737	23	liability	liability	NOUN
ftr-356	737	24	decreases	decrease	VERB
ftr-356	737	25	as	as	ADP
ftr-356	737	26	a	a	DET
ftr-356	737	27	result	result	NOUN
ftr-356	737	28	of	of	ADP
ftr-356	737	29	adjustment	adjustment	NOUN
ftr-356	737	30	.	.	PUNCT
ftr-356	738	1	this	this	DET
ftr-356	738	2	group	group	NOUN
ftr-356	738	3	is	be	AUX
ftr-356	738	4	thus	thus	ADV
ftr-356	738	5	“	"	PUNCT
ftr-356	738	6	fined	fine	VERB
ftr-356	738	7	”	"	PUNCT
ftr-356	738	8	as	as	ADP
ftr-356	738	9	a	a	DET
ftr-356	738	10	result	result	NOUN
ftr-356	738	11	of	of	ADP
ftr-356	738	12	non	non	ADJ
ftr-356	738	13	-	-	NOUN
ftr-356	738	14	adjustment	adjustment	ADJ
ftr-356	738	15	(	(	PUNCT
ftr-356	738	16	hereafter	hereafter	ADV
ftr-356	738	17	:	:	PUNCT
ftr-356	738	18	the	the	DET
ftr-356	738	19	fined	fine	VERB
ftr-356	738	20	taxpayer	taxpayer	NOUN
ftr-356	738	21	group	group	NOUN
ftr-356	738	22	)	)	PUNCT
ftr-356	738	23	.	.	PUNCT
ftr-356	739	1	the	the	DET
ftr-356	739	2	second	second	ADJ
ftr-356	739	3	group	group	NOUN
ftr-356	739	4	comprises	comprise	NOUN
ftr-356	739	5	of	of	ADP
ftr-356	739	6	taxpayers	taxpayer	NOUN
ftr-356	739	7	who	who	PRON
ftr-356	739	8	are	be	AUX
ftr-356	739	9	not	not	PART
ftr-356	739	10	affected	affect	VERB
ftr-356	739	11	by	by	ADP
ftr-356	739	12	the	the	DET
ftr-356	739	13	adjustment	adjustment	NOUN
ftr-356	739	14	/	/	SYM
ftr-356	739	15	nonadjustment	nonadjustment	ADJ
ftr-356	739	16	arrangements	arrangement	NOUN
ftr-356	739	17	(	(	PUNCT
ftr-356	739	18	hereafter	hereafter	ADV
ftr-356	739	19	:	:	PUNCT
ftr-356	739	20	the	the	DET
ftr-356	739	21	indifferent	indifferent	ADJ
ftr-356	739	22	taxpayer	taxpayer	NOUN
ftr-356	739	23	group).133	group).133	PROPN
ftr-356	739	24	there	there	PRON
ftr-356	739	25	is	be	VERB
ftr-356	739	26	a	a	DET
ftr-356	739	27	third	third	ADJ
ftr-356	739	28	group	group	NOUN
ftr-356	739	29	of	of	ADP
ftr-356	739	30	taxpayers	taxpayer	NOUN
ftr-356	739	31	,	,	PUNCT
ftr-356	739	32	who	who	PRON
ftr-356	739	33	benefit	benefit	VERB
ftr-356	739	34	from	from	ADP
ftr-356	739	35	a	a	DET
ftr-356	739	36	decrease	decrease	NOUN
ftr-356	739	37	in	in	ADP
ftr-356	739	38	the	the	DET
ftr-356	739	39	scope	scope	NOUN
ftr-356	739	40	of	of	ADP
ftr-356	739	41	adjustment	adjustment	NOUN
ftr-356	739	42	,	,	PUNCT
ftr-356	739	43	in	in	ADP
ftr-356	739	44	the	the	DET
ftr-356	739	45	sense	sense	NOUN
ftr-356	739	46	that	that	SCONJ
ftr-356	739	47	as	as	ADP
ftr-356	739	48	the	the	DET
ftr-356	739	49	scope	scope	NOUN
ftr-356	739	50	of	of	ADP
ftr-356	739	51	adjustment	adjustment	NOUN
ftr-356	739	52	increases	increase	NOUN
ftr-356	739	53	,	,	PUNCT
ftr-356	739	54	their	their	PRON
ftr-356	739	55	tax	tax	NOUN
ftr-356	739	56	liability	liability	NOUN
ftr-356	739	57	increases	increase	NOUN
ftr-356	739	58	(	(	PUNCT
ftr-356	739	59	hereafter	hereafter	ADV
ftr-356	739	60	:	:	PUNCT
ftr-356	739	61	the	the	DET
ftr-356	739	62	benefited	benefit	VERB
ftr-356	739	63	taxpayer	taxpayer	NOUN
ftr-356	739	64	group	group	NOUN
ftr-356	739	65	)	)	PUNCT
ftr-356	739	66	.	.	PUNCT
ftr-356	740	1	the	the	DET
ftr-356	740	2	benefited	benefit	VERB
ftr-356	740	3	taxpayer	taxpayer	NOUN
ftr-356	740	4	group	group	NOUN
ftr-356	740	5	exists	exist	VERB
ftr-356	740	6	as	as	ADP
ftr-356	740	7	a	a	DET
ftr-356	740	8	result	result	NOUN
ftr-356	740	9	of	of	ADP
ftr-356	740	10	the	the	DET
ftr-356	740	11	gap	gap	NOUN
ftr-356	740	12	between	between	ADP
ftr-356	740	13	theory	theory	NOUN
ftr-356	740	14	and	and	CCONJ
ftr-356	740	15	the	the	DET
ftr-356	740	16	effective	effective	ADJ
ftr-356	740	17	tax	tax	NOUN
ftr-356	740	18	reality	reality	NOUN
ftr-356	740	19	,	,	PUNCT
ftr-356	740	20	one	one	NUM
ftr-356	740	21	which	which	PRON
ftr-356	740	22	includes	include	VERB
ftr-356	740	23	loopholes	loophole	NOUN
ftr-356	740	24	and	and	CCONJ
ftr-356	740	25	enables	enable	VERB
ftr-356	740	26	tax	tax	NOUN
ftr-356	740	27	planning	planning	NOUN
ftr-356	740	28	and	and	CCONJ
ftr-356	740	29	arbitrage	arbitrage	NOUN
ftr-356	740	30	.	.	PUNCT
ftr-356	741	1	this	this	DET
ftr-356	741	2	reality	reality	NOUN
ftr-356	741	3	occurs	occur	VERB
ftr-356	741	4	in	in	ADP
ftr-356	741	5	a	a	DET
ftr-356	741	6	non	non	ADJ
ftr-356	741	7	-	-	ADJ
ftr-356	741	8	adjustment	adjustment	ADJ
ftr-356	741	9	regime	regime	NOUN
ftr-356	741	10	or	or	CCONJ
ftr-356	741	11	in	in	ADP
ftr-356	741	12	a	a	DET
ftr-356	741	13	partial	partial	ADJ
ftr-356	741	14	adjustment	adjustment	NOUN
ftr-356	741	15	regime	regime	NOUN
ftr-356	741	16	,	,	PUNCT
ftr-356	741	17	due	due	ADP
ftr-356	741	18	to	to	ADP
ftr-356	741	19	the	the	DET
ftr-356	741	20	absence	absence	NOUN
ftr-356	741	21	of	of	ADP
ftr-356	741	22	comprehensive	comprehensive	ADJ
ftr-356	741	23	adjustment.134	adjustment.134	NOUN
ftr-356	741	24	there	there	PRON
ftr-356	741	25	are	be	VERB
ftr-356	741	26	thus	thus	ADV
ftr-356	741	27	three	three	NUM
ftr-356	741	28	possible	possible	ADJ
ftr-356	741	29	scenarios	scenario	NOUN
ftr-356	741	30	:	:	PUNCT
ftr-356	741	31	if	if	SCONJ
ftr-356	741	32	the	the	DET
ftr-356	741	33	euit	euit	NOUN
ftr-356	741	34	on	on	ADP
ftr-356	741	35	the	the	DET
ftr-356	741	36	fined	fine	VERB
ftr-356	741	37	taxpayer	taxpayer	NOUN
ftr-356	741	38	group	group	NOUN
ftr-356	741	39	is	be	AUX
ftr-356	741	40	greater	great	ADJ
ftr-356	741	41	than	than	ADP
ftr-356	741	42	the	the	DET
ftr-356	741	43	(	(	PUNCT
ftr-356	741	44	negative	negative	ADJ
ftr-356	741	45	)	)	PUNCT
ftr-356	741	46	euit	euit	NOUN
ftr-356	741	47	of	of	ADP
ftr-356	741	48	the	the	DET
ftr-356	741	49	benefited	benefit	VERB
ftr-356	741	50	taxpayer	taxpayer	NOUN
ftr-356	741	51	group	group	NOUN
ftr-356	741	52	,	,	PUNCT
ftr-356	741	53	then	then	ADV
ftr-356	741	54	euit	euit	VERB
ftr-356	741	55	>	>	X
ftr-356	741	56	0	0	X
ftr-356	741	57	.	.	PUNCT
ftr-356	742	1	in	in	ADP
ftr-356	742	2	this	this	DET
ftr-356	742	3	situation	situation	NOUN
ftr-356	742	4	,	,	PUNCT
ftr-356	742	5	a	a	DET
ftr-356	742	6	ca	ca	NOUN
ftr-356	742	7	decreases	decrease	VERB
ftr-356	742	8	the	the	DET
ftr-356	742	9	total	total	ADJ
ftr-356	742	10	collection	collection	NOUN
ftr-356	742	11	revenue	revenue	NOUN
ftr-356	742	12	,	,	PUNCT
ftr-356	742	13	which	which	PRON
ftr-356	742	14	is	be	AUX
ftr-356	742	15	in	in	ADP
ftr-356	742	16	accordance	accordance	NOUN
ftr-356	742	17	with	with	ADP
ftr-356	742	18	“	"	PUNCT
ftr-356	742	19	the	the	DET
ftr-356	742	20	basic	basic	ADJ
ftr-356	742	21	tax	tax	NOUN
ftr-356	742	22	collection	collection	NOUN
ftr-356	742	23	insight	insight	NOUN
ftr-356	742	24	.	.	PUNCT
ftr-356	742	25	”135	”135	PUNCT
ftr-356	743	1	in	in	ADP
ftr-356	743	2	contrast	contrast	NOUN
ftr-356	743	3	,	,	PUNCT
ftr-356	743	4	if	if	SCONJ
ftr-356	743	5	the	the	DET
ftr-356	743	6	euit	euit	NOUN
ftr-356	743	7	imposed	impose	VERB
ftr-356	743	8	on	on	ADP
ftr-356	743	9	the	the	DET
ftr-356	743	10	fined	fine	VERB
ftr-356	743	11	taxpayer	taxpayer	NOUN
ftr-356	743	12	group	group	NOUN
ftr-356	743	13	is	be	AUX
ftr-356	743	14	less	less	ADJ
ftr-356	743	15	than	than	ADP
ftr-356	743	16	the	the	DET
ftr-356	743	17	(	(	PUNCT
ftr-356	743	18	negative	negative	ADJ
ftr-356	743	19	)	)	PUNCT
ftr-356	743	20	euit	euit	NOUN
ftr-356	743	21	of	of	ADP
ftr-356	743	22	the	the	DET
ftr-356	743	23	benefited	benefit	VERB
ftr-356	743	24	taxpayer	taxpayer	NOUN
ftr-356	743	25	group	group	NOUN
ftr-356	743	26	,	,	PUNCT
ftr-356	743	27	then	then	ADV
ftr-356	743	28	euit	euit	VERB
ftr-356	743	29	<	<	X
ftr-356	743	30	0	0	NUM
ftr-356	743	31	.	.	PUNCT
ftr-356	744	1	in	in	ADP
ftr-356	744	2	this	this	DET
ftr-356	744	3	situation	situation	NOUN
ftr-356	744	4	,	,	PUNCT
ftr-356	744	5	a	a	DET
ftr-356	744	6	ca	ca	NOUN
ftr-356	744	7	will	will	AUX
ftr-356	744	8	increase	increase	VERB
ftr-356	744	9	the	the	DET
ftr-356	744	10	total	total	ADJ
ftr-356	744	11	collection	collection	NOUN
ftr-356	744	12	revenue	revenue	NOUN
ftr-356	744	13	.	.	PUNCT
ftr-356	745	1	if	if	SCONJ
ftr-356	745	2	the	the	DET
ftr-356	745	3	euit	euit	NOUN
ftr-356	745	4	imposed	impose	VERB
ftr-356	745	5	on	on	ADP
ftr-356	745	6	the	the	DET
ftr-356	745	7	fined	fine	VERB
ftr-356	745	8	taxpayer	taxpayer	NOUN
ftr-356	745	9	group	group	NOUN
ftr-356	745	10	is	be	AUX
ftr-356	745	11	equal	equal	ADJ
ftr-356	745	12	to	to	ADP
ftr-356	745	13	the	the	DET
ftr-356	745	14	(	(	PUNCT
ftr-356	745	15	negative	negative	ADJ
ftr-356	745	16	)	)	PUNCT
ftr-356	745	17	euit	euit	NOUN
ftr-356	745	18	enjoyed	enjoy	VERB
ftr-356	745	19	by	by	ADP
ftr-356	745	20	the	the	DET
ftr-356	745	21	benefited	benefit	VERB
ftr-356	745	22	taxpayer	taxpayer	NOUN
ftr-356	745	23	group	group	NOUN
ftr-356	745	24	,	,	PUNCT
ftr-356	745	25	then	then	ADV
ftr-356	745	26	euit	euit	VERB
ftr-356	745	27	=	=	NOUN
ftr-356	745	28	0	0	X
ftr-356	745	29	.	.	PUNCT
ftr-356	746	1	in	in	ADP
ftr-356	746	2	this	this	DET
ftr-356	746	3	scenario	scenario	NOUN
ftr-356	746	4	,	,	PUNCT
ftr-356	746	5	it	it	PRON
ftr-356	746	6	is	be	AUX
ftr-356	746	7	also	also	ADV
ftr-356	746	8	important	important	ADJ
ftr-356	746	9	to	to	PART
ftr-356	746	10	carry	carry	VERB
ftr-356	746	11	out	out	ADP
ftr-356	746	12	ca	ca	NOUN
ftr-356	746	13	,	,	PUNCT
ftr-356	746	14	because	because	SCONJ
ftr-356	746	15	such	such	ADJ
ftr-356	746	16	adjustment	adjustment	NOUN
ftr-356	746	17	increases	increase	VERB
ftr-356	746	18	the	the	DET
ftr-356	746	19	distributive	distributive	ADJ
ftr-356	746	20	justice	justice	NOUN
ftr-356	746	21	and	and	CCONJ
ftr-356	746	22	economic	economic	ADJ
ftr-356	746	23	efficiency	efficiency	NOUN
ftr-356	746	24	of	of	ADP
ftr-356	746	25	the	the	DET
ftr-356	746	26	tax	tax	NOUN
ftr-356	746	27	regime	regime	NOUN
ftr-356	746	28	by	by	ADP
ftr-356	746	29	eliminating	eliminate	VERB
ftr-356	746	30	the	the	DET
ftr-356	746	31	excess	excess	ADJ
ftr-356	746	32	tax	tax	NOUN
ftr-356	746	33	and	and	CCONJ
ftr-356	746	34	the	the	DET
ftr-356	746	35	negative	negative	ADJ
ftr-356	746	36	tax	tax	NOUN
ftr-356	746	37	,	,	PUNCT
ftr-356	746	38	leaving	leave	VERB
ftr-356	746	39	the	the	DET
ftr-356	746	40	taxpayers	taxpayer	NOUN
ftr-356	746	41	with	with	ADP
ftr-356	746	42	tax	tax	NOUN
ftr-356	746	43	burdens	burden	NOUN
ftr-356	746	44	equal	equal	ADJ
ftr-356	746	45	to	to	ADP
ftr-356	746	46	the	the	DET
ftr-356	746	47	tax	tax	NOUN
ftr-356	746	48	burdens	burden	NOUN
ftr-356	746	49	in	in	ADP
ftr-356	746	50	a	a	DET
ftr-356	746	51	tax	tax	NOUN
ftr-356	746	52	regime	regime	NOUN
ftr-356	746	53	in	in	ADP
ftr-356	746	54	an	an	DET
ftr-356	746	55	inflation	inflation	NOUN
ftr-356	746	56	-	-	PUNCT
ftr-356	746	57	free	free	ADJ
ftr-356	746	58	environment	environment	NOUN
ftr-356	746	59	.	.	PUNCT
ftr-356	747	1	these	these	DET
ftr-356	747	2	conclusions	conclusion	NOUN
ftr-356	747	3	apply	apply	VERB
ftr-356	747	4	to	to	ADP
ftr-356	747	5	an	an	DET
ftr-356	747	6	introduction	introduction	NOUN
ftr-356	747	7	of	of	ADP
ftr-356	747	8	a	a	DET
ftr-356	747	9	ca	ca	NOUN
ftr-356	747	10	,	,	PUNCT
ftr-356	747	11	but	but	CCONJ
ftr-356	747	12	only	only	ADV
ftr-356	747	13	partially	partially	ADV
ftr-356	747	14	apply	apply	VERB
ftr-356	747	15	to	to	ADP
ftr-356	747	16	epa	epa	PROPN
ftr-356	747	17	or	or	CCONJ
ftr-356	747	18	ipa	ipa	PROPN
ftr-356	747	19	.	.	PUNCT
ftr-356	748	1	the	the	DET
ftr-356	748	2	conflict	conflict	NOUN
ftr-356	748	3	between	between	ADP
ftr-356	748	4	the	the	DET
ftr-356	748	5	benefited	benefit	VERB
ftr-356	748	6	taxpayer	taxpayer	NOUN
ftr-356	748	7	group	group	NOUN
ftr-356	748	8	and	and	CCONJ
ftr-356	748	9	the	the	DET
ftr-356	748	10	fined	fine	VERB
ftr-356	748	11	taxpayer	taxpayer	NOUN
ftr-356	748	12	group	group	NOUN
ftr-356	748	13	creates	create	VERB
ftr-356	748	14	political	political	ADJ
ftr-356	748	15	,	,	PUNCT
ftr-356	748	16	economic	economic	ADJ
ftr-356	748	17	and	and	CCONJ
ftr-356	748	18	social	social	ADJ
ftr-356	748	19	tension	tension	NOUN
ftr-356	748	20	in	in	ADP
ftr-356	748	21	the	the	DET
ftr-356	748	22	public	public	ADJ
ftr-356	748	23	discourse	discourse	NOUN
ftr-356	748	24	about	about	ADP
ftr-356	748	25	adjustment	adjustment	NOUN
ftr-356	748	26	.	.	PUNCT
ftr-356	749	1	the	the	DET
ftr-356	749	2	more	more	ADV
ftr-356	749	3	realistic	realistic	ADJ
ftr-356	749	4	“	"	PUNCT
ftr-356	749	5	the	the	DET
ftr-356	749	6	basic	basic	ADJ
ftr-356	749	7	tax	tax	NOUN
ftr-356	749	8	collection	collection	NOUN
ftr-356	749	9	insight	insight	NOUN
ftr-356	749	10	”	"	PUNCT
ftr-356	749	11	–	–	PUNCT
ftr-356	749	12	in	in	ADP
ftr-356	749	13	the	the	DET
ftr-356	749	14	sense	sense	NOUN
ftr-356	749	15	that	that	SCONJ
ftr-356	749	16	it	it	PRON
ftr-356	749	17	accurately	accurately	ADV
ftr-356	749	18	reflects	reflect	VERB
ftr-356	749	19	reality	reality	NOUN
ftr-356	749	20	–	–	PUNCT
ftr-356	749	21	the	the	PRON
ftr-356	749	22	smaller	small	ADJ
ftr-356	749	23	the	the	DET
ftr-356	749	24	benefited	benefit	VERB
ftr-356	749	25	taxpayer	taxpayer	NOUN
ftr-356	749	26	group	group	NOUN
ftr-356	749	27	,	,	PUNCT
ftr-356	749	28	and	and	CCONJ
ftr-356	749	29	the	the	PRON
ftr-356	749	30	lesser	less	ADJ
ftr-356	749	31	the	the	DET
ftr-356	749	32	tension	tension	NOUN
ftr-356	749	33	between	between	ADP
ftr-356	749	34	the	the	DET
ftr-356	749	35	two	two	NUM
ftr-356	749	36	groups	group	NOUN
ftr-356	749	37	.	.	PUNCT
ftr-356	750	1	when	when	SCONJ
ftr-356	750	2	“	"	PUNCT
ftr-356	750	3	the	the	DET
ftr-356	750	4	basic	basic	ADJ
ftr-356	750	5	tax	tax	NOUN
ftr-356	750	6	collection	collection	NOUN
ftr-356	750	7	insight	insight	NOUN
ftr-356	750	8	”	"	PUNCT
ftr-356	750	9	is	be	AUX
ftr-356	750	10	accurate	accurate	ADJ
ftr-356	750	11	,	,	PUNCT
ftr-356	750	12	the	the	DET
ftr-356	750	13	benefited	benefit	VERB
ftr-356	750	14	taxpayer	taxpayer	NOUN
ftr-356	750	15	133	133	NUM
ftr-356	750	16	.	.	PUNCT
ftr-356	751	1	employees	employee	NOUN
ftr-356	751	2	are	be	AUX
ftr-356	751	3	generally	generally	ADV
ftr-356	751	4	members	member	NOUN
ftr-356	751	5	of	of	ADP
ftr-356	751	6	this	this	DET
ftr-356	751	7	group	group	NOUN
ftr-356	751	8	.	.	PUNCT
ftr-356	752	1	134	134	NUM
ftr-356	752	2	.	.	PUNCT
ftr-356	753	1	thus	thus	ADV
ftr-356	753	2	,	,	PUNCT
ftr-356	753	3	for	for	ADP
ftr-356	753	4	example	example	NOUN
ftr-356	753	5	,	,	PUNCT
ftr-356	753	6	in	in	ADP
ftr-356	753	7	terms	term	NOUN
ftr-356	753	8	of	of	ADP
ftr-356	753	9	tax	tax	NOUN
ftr-356	753	10	collection	collection	NOUN
ftr-356	753	11	,	,	PUNCT
ftr-356	753	12	the	the	DET
ftr-356	753	13	tax	tax	NOUN
ftr-356	753	14	system	system	NOUN
ftr-356	753	15	may	may	AUX
ftr-356	753	16	find	find	VERB
ftr-356	753	17	itself	itself	PRON
ftr-356	753	18	in	in	ADP
ftr-356	753	19	a	a	DET
ftr-356	753	20	position	position	NOUN
ftr-356	753	21	in	in	ADP
ftr-356	753	22	which	which	PRON
ftr-356	753	23	the	the	DET
ftr-356	753	24	total	total	ADJ
ftr-356	753	25	tax	tax	NOUN
ftr-356	753	26	collection	collection	NOUN
ftr-356	753	27	under	under	ADP
ftr-356	753	28	a	a	DET
ftr-356	753	29	partial	partial	ADJ
ftr-356	753	30	adjustment	adjustment	NOUN
ftr-356	753	31	regime	regime	NOUN
ftr-356	753	32	is	be	AUX
ftr-356	753	33	lower	low	ADJ
ftr-356	753	34	than	than	ADP
ftr-356	753	35	under	under	ADP
ftr-356	753	36	a	a	DET
ftr-356	753	37	ca	ca	NOUN
ftr-356	753	38	regime	regime	NOUN
ftr-356	753	39	,	,	PUNCT
ftr-356	753	40	due	due	ADP
ftr-356	753	41	to	to	ADP
ftr-356	753	42	inefficient	inefficient	ADJ
ftr-356	753	43	introduction	introduction	NOUN
ftr-356	753	44	of	of	ADP
ftr-356	753	45	partial	partial	ADJ
ftr-356	753	46	adjustment	adjustment	NOUN
ftr-356	753	47	components	component	NOUN
ftr-356	753	48	that	that	PRON
ftr-356	753	49	enables	enable	VERB
ftr-356	753	50	tax	tax	NOUN
ftr-356	753	51	arbitrage	arbitrage	NOUN
ftr-356	753	52	.	.	PUNCT
ftr-356	754	1	135	135	NUM
ftr-356	754	2	.	.	PUNCT
ftr-356	755	1	this	this	PRON
ftr-356	755	2	is	be	AUX
ftr-356	755	3	not	not	PART
ftr-356	755	4	to	to	PART
ftr-356	755	5	say	say	VERB
ftr-356	755	6	that	that	SCONJ
ftr-356	755	7	the	the	DET
ftr-356	755	8	benefited	benefit	VERB
ftr-356	755	9	taxpayer	taxpayer	NOUN
ftr-356	755	10	group	group	NOUN
ftr-356	755	11	is	be	AUX
ftr-356	755	12	empty	empty	ADJ
ftr-356	755	13	,	,	PUNCT
ftr-356	755	14	but	but	CCONJ
ftr-356	755	15	rather	rather	ADV
ftr-356	755	16	that	that	SCONJ
ftr-356	755	17	the	the	DET
ftr-356	755	18	extent	extent	NOUN
ftr-356	755	19	of	of	ADP
ftr-356	755	20	their	their	PRON
ftr-356	755	21	benefit	benefit	NOUN
ftr-356	755	22	is	be	AUX
ftr-356	755	23	smaller	small	ADJ
ftr-356	755	24	than	than	ADP
ftr-356	755	25	the	the	DET
ftr-356	755	26	extent	extent	NOUN
ftr-356	755	27	of	of	ADP
ftr-356	755	28	tax	tax	NOUN
ftr-356	755	29	imposed	impose	VERB
ftr-356	755	30	upon	upon	SCONJ
ftr-356	755	31	the	the	DET
ftr-356	755	32	fined	fined	ADJ
ftr-356	755	33	taxpayer	taxpayer	NOUN
ftr-356	755	34	group	group	NOUN
ftr-356	755	35	.	.	PUNCT
ftr-356	756	1	446	446	NUM
ftr-356	756	2	florida	florida	PROPN
ftr-356	756	3	tax	tax	NOUN
ftr-356	756	4	review	review	NOUN
ftr-356	757	1	[	[	X
ftr-356	757	2	vol	vol	NOUN
ftr-356	757	3	.	.	PUNCT
ftr-356	758	1	10:4	10:4	NUM
ftr-356	758	2	group	group	NOUN
ftr-356	758	3	is	be	AUX
ftr-356	758	4	empty	empty	ADJ
ftr-356	758	5	and	and	CCONJ
ftr-356	758	6	the	the	DET
ftr-356	758	7	only	only	ADJ
ftr-356	758	8	player	player	NOUN
ftr-356	758	9	left	leave	VERB
ftr-356	758	10	on	on	ADP
ftr-356	758	11	the	the	DET
ftr-356	758	12	field	field	NOUN
ftr-356	758	13	is	be	AUX
ftr-356	758	14	the	the	DET
ftr-356	758	15	fined	fined	ADJ
ftr-356	758	16	taxpayer	taxpayer	NOUN
ftr-356	758	17	group	group	NOUN
ftr-356	758	18	that	that	PRON
ftr-356	758	19	desires	desire	VERB
ftr-356	758	20	the	the	DET
ftr-356	758	21	elimination	elimination	NOUN
ftr-356	758	22	of	of	ADP
ftr-356	758	23	the	the	DET
ftr-356	758	24	unjust	unjust	ADJ
ftr-356	758	25	tax	tax	NOUN
ftr-356	758	26	imposed	impose	VERB
ftr-356	758	27	on	on	ADP
ftr-356	758	28	it.136	it.136	NOUN
ftr-356	758	29	the	the	DET
ftr-356	758	30	indifferent	indifferent	ADJ
ftr-356	758	31	taxpayer	taxpayer	NOUN
ftr-356	758	32	group	group	NOUN
ftr-356	758	33	may	may	AUX
ftr-356	758	34	take	take	VERB
ftr-356	758	35	part	part	NOUN
ftr-356	758	36	in	in	ADP
ftr-356	758	37	this	this	DET
ftr-356	758	38	public	public	ADJ
ftr-356	758	39	debate	debate	NOUN
ftr-356	758	40	,	,	PUNCT
ftr-356	758	41	and	and	CCONJ
ftr-356	758	42	either	either	CCONJ
ftr-356	758	43	support	support	NOUN
ftr-356	758	44	or	or	CCONJ
ftr-356	758	45	resist	resist	VERB
ftr-356	758	46	adjustment	adjustment	NOUN
ftr-356	758	47	,	,	PUNCT
ftr-356	758	48	despite	despite	SCONJ
ftr-356	758	49	its	its	PRON
ftr-356	758	50	indifference	indifference	NOUN
ftr-356	758	51	,	,	PUNCT
ftr-356	758	52	as	as	ADV
ftr-356	758	53	long	long	ADV
ftr-356	758	54	as	as	ADP
ftr-356	758	55	its	its	PRON
ftr-356	758	56	relative	relative	ADJ
ftr-356	758	57	portion	portion	NOUN
ftr-356	758	58	of	of	ADP
ftr-356	758	59	the	the	DET
ftr-356	758	60	tax	tax	NOUN
ftr-356	758	61	collection	collection	NOUN
ftr-356	758	62	changes	change	NOUN
ftr-356	758	63	as	as	ADP
ftr-356	758	64	a	a	DET
ftr-356	758	65	result	result	NOUN
ftr-356	758	66	of	of	ADP
ftr-356	758	67	increased	increase	VERB
ftr-356	758	68	adjustment	adjustment	NOUN
ftr-356	758	69	.	.	PUNCT
ftr-356	759	1	for	for	ADP
ftr-356	759	2	example	example	NOUN
ftr-356	759	3	,	,	PUNCT
ftr-356	759	4	when	when	SCONJ
ftr-356	759	5	the	the	DET
ftr-356	759	6	benefited	benefit	VERB
ftr-356	759	7	taxpayers	taxpayer	NOUN
ftr-356	759	8	are	be	AUX
ftr-356	759	9	an	an	DET
ftr-356	759	10	empty	empty	ADJ
ftr-356	759	11	group	group	NOUN
ftr-356	759	12	,	,	PUNCT
ftr-356	759	13	then	then	ADV
ftr-356	759	14	increasing	increase	VERB
ftr-356	759	15	the	the	DET
ftr-356	759	16	scope	scope	NOUN
ftr-356	759	17	of	of	ADP
ftr-356	759	18	adjustment	adjustment	NOUN
ftr-356	759	19	reduces	reduce	VERB
ftr-356	759	20	the	the	DET
ftr-356	759	21	tax	tax	NOUN
ftr-356	759	22	burden	burden	NOUN
ftr-356	759	23	on	on	ADP
ftr-356	759	24	the	the	DET
ftr-356	759	25	fined	fined	ADJ
ftr-356	759	26	taxpayer	taxpayer	NOUN
ftr-356	759	27	group	group	NOUN
ftr-356	759	28	,	,	PUNCT
ftr-356	759	29	to	to	PART
ftr-356	759	30	which	which	PRON
ftr-356	759	31	the	the	DET
ftr-356	759	32	indifferent	indifferent	ADJ
ftr-356	759	33	taxpayer	taxpayer	NOUN
ftr-356	759	34	group	group	NOUN
ftr-356	759	35	may	may	AUX
ftr-356	759	36	object	object	VERB
ftr-356	759	37	in	in	ADP
ftr-356	759	38	light	light	NOUN
ftr-356	759	39	of	of	ADP
ftr-356	759	40	the	the	DET
ftr-356	759	41	increase	increase	NOUN
ftr-356	759	42	in	in	ADP
ftr-356	759	43	its	its	PRON
ftr-356	759	44	relative	relative	ADJ
ftr-356	759	45	contribution	contribution	NOUN
ftr-356	759	46	to	to	ADP
ftr-356	759	47	overall	overall	ADJ
ftr-356	759	48	tax	tax	NOUN
ftr-356	759	49	revenues	revenue	NOUN
ftr-356	759	50	.	.	PUNCT
ftr-356	760	1	such	such	DET
ftr-356	760	2	an	an	DET
ftr-356	760	3	objection	objection	NOUN
ftr-356	760	4	should	should	AUX
ftr-356	760	5	be	be	AUX
ftr-356	760	6	rejected	reject	VERB
ftr-356	760	7	because	because	SCONJ
ftr-356	760	8	while	while	SCONJ
ftr-356	760	9	the	the	DET
ftr-356	760	10	adjustment	adjustment	NOUN
ftr-356	760	11	indeed	indeed	ADV
ftr-356	760	12	increases	increase	VERB
ftr-356	760	13	the	the	DET
ftr-356	760	14	relative	relative	ADJ
ftr-356	760	15	tax	tax	NOUN
ftr-356	760	16	burden	burden	NOUN
ftr-356	760	17	of	of	ADP
ftr-356	760	18	the	the	DET
ftr-356	760	19	indifferent	indifferent	ADJ
ftr-356	760	20	taxpayer	taxpayer	NOUN
ftr-356	760	21	group	group	NOUN
ftr-356	760	22	,	,	PUNCT
ftr-356	760	23	the	the	DET
ftr-356	760	24	original	original	ADJ
ftr-356	760	25	tax	tax	NOUN
ftr-356	760	26	burden	burden	NOUN
ftr-356	760	27	imposed	impose	VERB
ftr-356	760	28	on	on	ADP
ftr-356	760	29	the	the	DET
ftr-356	760	30	fined	fine	VERB
ftr-356	760	31	taxpayer	taxpayer	NOUN
ftr-356	760	32	group	group	NOUN
ftr-356	760	33	was	be	AUX
ftr-356	760	34	unjust	unjust	ADJ
ftr-356	760	35	and	and	CCONJ
ftr-356	760	36	therefore	therefore	ADV
ftr-356	760	37	had	have	VERB
ftr-356	760	38	to	to	PART
ftr-356	760	39	be	be	AUX
ftr-356	760	40	changed	change	VERB
ftr-356	760	41	.	.	PUNCT
ftr-356	761	1	137	137	NUM
ftr-356	761	2	assuming	assume	VERB
ftr-356	761	3	euit	euit	NOUN
ftr-356	761	4	>	>	X
ftr-356	761	5	0	0	PROPN
ftr-356	761	6	,	,	PUNCT
ftr-356	761	7	which	which	PRON
ftr-356	761	8	is	be	AUX
ftr-356	761	9	most	most	ADV
ftr-356	761	10	likely	likely	ADJ
ftr-356	761	11	,	,	PUNCT
ftr-356	761	12	proceeding	proceed	VERB
ftr-356	761	13	from	from	ADP
ftr-356	761	14	a	a	DET
ftr-356	761	15	lesser	less	ADJ
ftr-356	761	16	adjustment	adjustment	NOUN
ftr-356	761	17	to	to	ADP
ftr-356	761	18	a	a	DET
ftr-356	761	19	greater	great	ADJ
ftr-356	761	20	adjustment	adjustment	NOUN
ftr-356	761	21	will	will	AUX
ftr-356	761	22	cause	cause	VERB
ftr-356	761	23	an	an	DET
ftr-356	761	24	erosion	erosion	NOUN
ftr-356	761	25	of	of	ADP
ftr-356	761	26	the	the	DET
ftr-356	761	27	euit	euit	NOUN
ftr-356	761	28	.	.	PUNCT
ftr-356	762	1	such	such	DET
ftr-356	762	2	a	a	DET
ftr-356	762	3	process	process	NOUN
ftr-356	762	4	has	have	VERB
ftr-356	762	5	two	two	NUM
ftr-356	762	6	tax	tax	NOUN
ftr-356	762	7	consequences	consequence	NOUN
ftr-356	762	8	:	:	PUNCT
ftr-356	762	9	first	first	ADJ
ftr-356	762	10	,	,	PUNCT
ftr-356	762	11	transitions	transition	NOUN
ftr-356	762	12	that	that	PRON
ftr-356	762	13	increase	increase	VERB
ftr-356	762	14	adjustment	adjustment	NOUN
ftr-356	762	15	create	create	VERB
ftr-356	762	16	a	a	DET
ftr-356	762	17	“	"	PUNCT
ftr-356	762	18	negative	negative	ADJ
ftr-356	762	19	tax	tax	NOUN
ftr-356	762	20	”	"	PUNCT
ftr-356	762	21	that	that	PRON
ftr-356	762	22	may	may	AUX
ftr-356	762	23	be	be	AUX
ftr-356	762	24	unjustly	unjustly	ADV
ftr-356	762	25	distributed	distribute	VERB
ftr-356	762	26	.	.	PUNCT
ftr-356	763	1	thus	thus	ADV
ftr-356	763	2	,	,	PUNCT
ftr-356	763	3	for	for	ADP
ftr-356	763	4	example	example	NOUN
ftr-356	763	5	,	,	PUNCT
ftr-356	763	6	if	if	SCONJ
ftr-356	763	7	the	the	DET
ftr-356	763	8	partial	partial	ADJ
ftr-356	763	9	adjustment	adjustment	NOUN
ftr-356	763	10	regime	regime	NOUN
ftr-356	763	11	chooses	choose	VERB
ftr-356	763	12	only	only	ADV
ftr-356	763	13	to	to	ADP
ftr-356	763	14	index	index	NOUN
ftr-356	763	15	capital	capital	NOUN
ftr-356	763	16	gains	gain	NOUN
ftr-356	763	17	,	,	PUNCT
ftr-356	763	18	then	then	ADV
ftr-356	763	19	the	the	DET
ftr-356	763	20	owners	owner	NOUN
ftr-356	763	21	of	of	ADP
ftr-356	763	22	capital	capital	NOUN
ftr-356	763	23	assets	asset	NOUN
ftr-356	763	24	will	will	AUX
ftr-356	763	25	enjoy	enjoy	VERB
ftr-356	763	26	a	a	DET
ftr-356	763	27	negative	negative	ADJ
ftr-356	763	28	tax	tax	NOUN
ftr-356	763	29	while	while	SCONJ
ftr-356	763	30	those	those	PRON
ftr-356	763	31	who	who	PRON
ftr-356	763	32	do	do	AUX
ftr-356	763	33	not	not	PART
ftr-356	763	34	possess	possess	VERB
ftr-356	763	35	capital	capital	NOUN
ftr-356	763	36	assets	asset	NOUN
ftr-356	763	37	will	will	AUX
ftr-356	763	38	continue	continue	VERB
ftr-356	763	39	to	to	PART
ftr-356	763	40	bear	bear	VERB
ftr-356	763	41	the	the	DET
ftr-356	763	42	burden	burden	NOUN
ftr-356	763	43	of	of	ADP
ftr-356	763	44	non	non	ADJ
ftr-356	763	45	-	-	NOUN
ftr-356	763	46	adjustment	adjustment	ADJ
ftr-356	763	47	,	,	PUNCT
ftr-356	763	48	i.e.	i.e.	X
ftr-356	763	49	,	,	PUNCT
ftr-356	763	50	the	the	DET
ftr-356	763	51	remainder	remainder	NOUN
ftr-356	763	52	of	of	ADP
ftr-356	763	53	euit	euit	NOUN
ftr-356	763	54	after	after	ADP
ftr-356	763	55	its	its	PRON
ftr-356	763	56	reduction	reduction	NOUN
ftr-356	763	57	through	through	ADP
ftr-356	763	58	indexing	indexing	NOUN
ftr-356	763	59	capital	capital	NOUN
ftr-356	763	60	gains	gain	NOUN
ftr-356	763	61	.	.	PUNCT
ftr-356	764	1	second	second	ADJ
ftr-356	764	2	,	,	PUNCT
ftr-356	764	3	partial	partial	ADJ
ftr-356	764	4	adjustment	adjustment	NOUN
ftr-356	764	5	may	may	AUX
ftr-356	764	6	create	create	VERB
ftr-356	764	7	new	new	ADJ
ftr-356	764	8	opportunities	opportunity	NOUN
ftr-356	764	9	for	for	ADP
ftr-356	764	10	tax	tax	NOUN
ftr-356	764	11	arbitrage	arbitrage	NOUN
ftr-356	764	12	due	due	ADP
ftr-356	764	13	to	to	ADP
ftr-356	764	14	the	the	DET
ftr-356	764	15	fact	fact	NOUN
ftr-356	764	16	that	that	SCONJ
ftr-356	764	17	the	the	DET
ftr-356	764	18	adjustment	adjustment	NOUN
ftr-356	764	19	mechanisms	mechanism	NOUN
ftr-356	764	20	of	of	ADP
ftr-356	764	21	the	the	DET
ftr-356	764	22	tax	tax	NOUN
ftr-356	764	23	regime	regime	NOUN
ftr-356	764	24	are	be	AUX
ftr-356	764	25	not	not	PART
ftr-356	764	26	coherent	coherent	ADJ
ftr-356	764	27	.	.	PUNCT
ftr-356	765	1	such	such	ADJ
ftr-356	765	2	tax	tax	NOUN
ftr-356	765	3	arbitrage	arbitrage	NOUN
ftr-356	765	4	causes	cause	VERB
ftr-356	765	5	the	the	DET
ftr-356	765	6	euit	euit	NOUN
ftr-356	765	7	to	to	PART
ftr-356	765	8	decrease	decrease	VERB
ftr-356	765	9	not	not	PART
ftr-356	765	10	only	only	ADV
ftr-356	765	11	due	due	ADP
ftr-356	765	12	to	to	ADP
ftr-356	765	13	the	the	DET
ftr-356	765	14	increase	increase	NOUN
ftr-356	765	15	of	of	ADP
ftr-356	765	16	adjustment	adjustment	NOUN
ftr-356	765	17	,	,	PUNCT
ftr-356	765	18	but	but	CCONJ
ftr-356	765	19	by	by	ADP
ftr-356	765	20	a	a	DET
ftr-356	765	21	greater	great	ADJ
ftr-356	765	22	amount	amount	NOUN
ftr-356	765	23	due	due	ADJ
ftr-356	765	24	to	to	ADP
ftr-356	765	25	the	the	DET
ftr-356	765	26	tax	tax	NOUN
ftr-356	765	27	arbitrage.138	arbitrage.138	PROPN
ftr-356	765	28	moving	move	VERB
ftr-356	765	29	along	along	ADP
ftr-356	765	30	the	the	DET
ftr-356	765	31	spectrum	spectrum	NOUN
ftr-356	765	32	of	of	ADP
ftr-356	765	33	adjustment	adjustment	NOUN
ftr-356	765	34	regimes	regime	NOUN
ftr-356	765	35	toward	toward	ADP
ftr-356	765	36	increased	increase	VERB
ftr-356	765	37	adjustment	adjustment	NOUN
ftr-356	765	38	includes	include	VERB
ftr-356	765	39	converting	convert	VERB
ftr-356	765	40	from	from	ADP
ftr-356	765	41	one	one	NUM
ftr-356	765	42	adjustment	adjustment	NOUN
ftr-356	765	43	regime	regime	NOUN
ftr-356	765	44	to	to	ADP
ftr-356	765	45	another	another	PRON
ftr-356	765	46	where	where	SCONJ
ftr-356	765	47	the	the	DET
ftr-356	765	48	difference	difference	NOUN
ftr-356	765	49	between	between	ADP
ftr-356	765	50	them	they	PRON
ftr-356	765	51	is	be	AUX
ftr-356	765	52	in	in	ADP
ftr-356	765	53	the	the	DET
ftr-356	765	54	content	content	NOUN
ftr-356	765	55	of	of	ADP
ftr-356	765	56	the	the	DET
ftr-356	765	57	various	various	ADJ
ftr-356	765	58	adjustment	adjustment	NOUN
ftr-356	765	59	components	component	NOUN
ftr-356	765	60	.	.	PUNCT
ftr-356	766	1	every	every	DET
ftr-356	766	2	partial	partial	ADJ
ftr-356	766	3	adjustment	adjustment	NOUN
ftr-356	766	4	regime	regime	NOUN
ftr-356	766	5	changes	change	VERB
ftr-356	766	6	the	the	DET
ftr-356	766	7	scope	scope	NOUN
ftr-356	766	8	and	and	CCONJ
ftr-356	766	9	composition	composition	NOUN
ftr-356	766	10	of	of	ADP
ftr-356	766	11	the	the	DET
ftr-356	766	12	benefited	benefit	VERB
ftr-356	766	13	taxpayer	taxpayer	NOUN
ftr-356	766	14	group	group	NOUN
ftr-356	766	15	,	,	PUNCT
ftr-356	766	16	the	the	DET
ftr-356	766	17	fined	fined	ADJ
ftr-356	766	18	taxpayer	taxpayer	NOUN
ftr-356	766	19	group	group	NOUN
ftr-356	766	20	,	,	PUNCT
ftr-356	766	21	and	and	CCONJ
ftr-356	766	22	the	the	DET
ftr-356	766	23	indifferent	indifferent	ADJ
ftr-356	766	24	taxpayer	taxpayer	NOUN
ftr-356	766	25	group	group	NOUN
ftr-356	766	26	,	,	PUNCT
ftr-356	766	27	and	and	CCONJ
ftr-356	766	28	the	the	DET
ftr-356	766	29	euit	euit	NOUN
ftr-356	766	30	imposed	impose	VERB
ftr-356	766	31	.	.	PUNCT
ftr-356	767	1	an	an	DET
ftr-356	767	2	adjustment	adjustment	NOUN
ftr-356	767	3	136	136	NUM
ftr-356	767	4	.	.	PUNCT
ftr-356	768	1	the	the	DET
ftr-356	768	2	third	third	ADJ
ftr-356	768	3	group	group	NOUN
ftr-356	768	4	of	of	ADP
ftr-356	768	5	taxpayers	taxpayer	NOUN
ftr-356	768	6	unaffected	unaffected	ADJ
ftr-356	768	7	by	by	ADP
ftr-356	768	8	adjustment	adjustment	NOUN
ftr-356	768	9	/	/	SYM
ftr-356	768	10	non	non	NOUN
ftr-356	768	11	-	-	NOUN
ftr-356	768	12	adjustment	adjustment	NOUN
ftr-356	768	13	is	be	AUX
ftr-356	768	14	not	not	PART
ftr-356	768	15	relevant	relevant	ADJ
ftr-356	768	16	to	to	ADP
ftr-356	768	17	this	this	DET
ftr-356	768	18	discussion	discussion	NOUN
ftr-356	768	19	.	.	PUNCT
ftr-356	769	1	137	137	NUM
ftr-356	769	2	.	.	PUNCT
ftr-356	770	1	for	for	ADP
ftr-356	770	2	collective	collective	ADJ
ftr-356	770	3	action	action	NOUN
ftr-356	770	4	’s	’s	PART
ftr-356	770	5	aspects	aspect	NOUN
ftr-356	770	6	regarding	regard	VERB
ftr-356	770	7	inflation	inflation	NOUN
ftr-356	770	8	,	,	PUNCT
ftr-356	770	9	see	see	VERB
ftr-356	770	10	mancur	mancur	PROPN
ftr-356	770	11	olson	olson	PROPN
ftr-356	770	12	,	,	PUNCT
ftr-356	770	13	the	the	DET
ftr-356	770	14	logic	logic	NOUN
ftr-356	770	15	of	of	ADP
ftr-356	770	16	collective	collective	ADJ
ftr-356	770	17	action	action	NOUN
ftr-356	770	18	166	166	NUM
ftr-356	770	19	(	(	PUNCT
ftr-356	770	20	harvard	harvard	PROPN
ftr-356	770	21	univ	univ	PROPN
ftr-356	770	22	.	.	PUNCT
ftr-356	771	1	press	press	PROPN
ftr-356	771	2	1971	1971	NUM
ftr-356	771	3	)	)	PUNCT
ftr-356	771	4	.	.	PUNCT
ftr-356	772	1	138	138	NUM
ftr-356	772	2	.	.	PUNCT
ftr-356	773	1	a	a	DET
ftr-356	773	2	single	single	ADJ
ftr-356	773	3	process	process	NOUN
ftr-356	773	4	of	of	ADP
ftr-356	773	5	increasing	increase	VERB
ftr-356	773	6	adjustment	adjustment	NOUN
ftr-356	773	7	can	can	AUX
ftr-356	773	8	meet	meet	VERB
ftr-356	773	9	–	–	PUNCT
ftr-356	773	10	although	although	SCONJ
ftr-356	773	11	not	not	PART
ftr-356	773	12	entirely	entirely	ADV
ftr-356	773	13	–	–	PUNCT
ftr-356	773	14	the	the	DET
ftr-356	773	15	condition	condition	NOUN
ftr-356	773	16	of	of	ADP
ftr-356	773	17	distributive	distributive	ADJ
ftr-356	773	18	justice	justice	NOUN
ftr-356	773	19	if	if	SCONJ
ftr-356	773	20	the	the	DET
ftr-356	773	21	only	only	ADJ
ftr-356	773	22	variable	variable	NOUN
ftr-356	773	23	related	relate	VERB
ftr-356	773	24	to	to	ADP
ftr-356	773	25	adjustment	adjustment	NOUN
ftr-356	773	26	is	be	AUX
ftr-356	773	27	the	the	DET
ftr-356	773	28	extent	extent	NOUN
ftr-356	773	29	of	of	ADP
ftr-356	773	30	indexation	indexation	NOUN
ftr-356	773	31	,	,	PUNCT
ftr-356	773	32	i.e.	i.e.	X
ftr-356	773	33	,	,	PUNCT
ftr-356	773	34	gradually	gradually	ADV
ftr-356	773	35	increasing	increase	VERB
ftr-356	773	36	the	the	DET
ftr-356	773	37	percentage	percentage	NOUN
ftr-356	773	38	of	of	ADP
ftr-356	773	39	indexation	indexation	NOUN
ftr-356	773	40	.	.	PUNCT
ftr-356	774	1	thus	thus	ADV
ftr-356	774	2	,	,	PUNCT
ftr-356	774	3	for	for	ADP
ftr-356	774	4	example	example	NOUN
ftr-356	774	5	,	,	PUNCT
ftr-356	774	6	at	at	ADP
ftr-356	774	7	the	the	DET
ftr-356	774	8	beginning	beginning	NOUN
ftr-356	774	9	of	of	ADP
ftr-356	774	10	the	the	DET
ftr-356	774	11	adjustment	adjustment	NOUN
ftr-356	774	12	process	process	NOUN
ftr-356	774	13	,	,	PUNCT
ftr-356	774	14	all	all	PRON
ftr-356	774	15	of	of	ADP
ftr-356	774	16	the	the	DET
ftr-356	774	17	relevant	relevant	ADJ
ftr-356	774	18	elements	element	NOUN
ftr-356	774	19	of	of	ADP
ftr-356	774	20	the	the	DET
ftr-356	774	21	tax	tax	NOUN
ftr-356	774	22	system	system	NOUN
ftr-356	774	23	are	be	AUX
ftr-356	774	24	linked	link	VERB
ftr-356	774	25	to	to	ADP
ftr-356	774	26	a	a	DET
ftr-356	774	27	certain	certain	ADJ
ftr-356	774	28	percentage	percentage	NOUN
ftr-356	774	29	of	of	ADP
ftr-356	774	30	the	the	DET
ftr-356	774	31	index	index	NOUN
ftr-356	774	32	,	,	PUNCT
ftr-356	774	33	and	and	CCONJ
ftr-356	774	34	progress	progress	NOUN
ftr-356	774	35	along	along	ADP
ftr-356	774	36	the	the	DET
ftr-356	774	37	spectrum	spectrum	NOUN
ftr-356	774	38	of	of	ADP
ftr-356	774	39	adjustment	adjustment	NOUN
ftr-356	774	40	regimes	regime	NOUN
ftr-356	774	41	is	be	AUX
ftr-356	774	42	carried	carry	VERB
ftr-356	774	43	out	out	ADP
ftr-356	774	44	by	by	ADP
ftr-356	774	45	means	mean	NOUN
ftr-356	774	46	of	of	ADP
ftr-356	774	47	gradually	gradually	ADV
ftr-356	774	48	increasing	increase	VERB
ftr-356	774	49	the	the	DET
ftr-356	774	50	level	level	NOUN
ftr-356	774	51	of	of	ADP
ftr-356	774	52	linkage	linkage	NOUN
ftr-356	774	53	to	to	ADP
ftr-356	774	54	the	the	DET
ftr-356	774	55	index	index	NOUN
ftr-356	774	56	up	up	ADP
ftr-356	774	57	to	to	PART
ftr-356	774	58	100	100	NUM
ftr-356	774	59	%	%	NOUN
ftr-356	774	60	linkage	linkage	NOUN
ftr-356	774	61	,	,	PUNCT
ftr-356	774	62	which	which	PRON
ftr-356	774	63	constitutes	constitute	VERB
ftr-356	774	64	ca	ca	PRON
ftr-356	774	65	.	.	PUNCT
ftr-356	775	1	in	in	ADP
ftr-356	775	2	general	general	ADJ
ftr-356	775	3	such	such	DET
ftr-356	775	4	an	an	DET
ftr-356	775	5	adjustment	adjustment	NOUN
ftr-356	775	6	process	process	NOUN
ftr-356	775	7	would	would	AUX
ftr-356	775	8	be	be	AUX
ftr-356	775	9	atypical	atypical	ADJ
ftr-356	775	10	.	.	PUNCT
ftr-356	776	1	see	see	AUX
ftr-356	776	2	also	also	ADV
ftr-356	776	3	text	text	VERB
ftr-356	776	4	accompanying	accompanying	ADJ
ftr-356	776	5	note	note	NOUN
ftr-356	776	6	61	61	NUM
ftr-356	776	7	.	.	PUNCT
ftr-356	777	1	2010	2010	NUM
ftr-356	777	2	]	]	PUNCT
ftr-356	778	1	the	the	DET
ftr-356	778	2	coming	come	VERB
ftr-356	778	3	(	(	PUNCT
ftr-356	778	4	?	?	PUNCT
ftr-356	778	5	)	)	PUNCT
ftr-356	778	6	inflation	inflation	NOUN
ftr-356	778	7	and	and	CCONJ
ftr-356	778	8	the	the	DET
ftr-356	778	9	income	income	NOUN
ftr-356	778	10	tax	tax	NOUN
ftr-356	778	11	447	447	NUM
ftr-356	778	12	component	component	NOUN
ftr-356	778	13	added	add	VERB
ftr-356	778	14	to	to	ADP
ftr-356	778	15	the	the	DET
ftr-356	778	16	adjustment	adjustment	NOUN
ftr-356	778	17	regime	regime	NOUN
ftr-356	778	18	changes	change	VERB
ftr-356	778	19	the	the	DET
ftr-356	778	20	composition	composition	NOUN
ftr-356	778	21	of	of	ADP
ftr-356	778	22	the	the	DET
ftr-356	778	23	three	three	NUM
ftr-356	778	24	groups	group	NOUN
ftr-356	778	25	and	and	CCONJ
ftr-356	778	26	their	their	PRON
ftr-356	778	27	euit	euit	NOUN
ftr-356	778	28	burden	burden	NOUN
ftr-356	778	29	.	.	PUNCT
ftr-356	779	1	this	this	DET
ftr-356	779	2	conclusion	conclusion	NOUN
ftr-356	779	3	will	will	AUX
ftr-356	779	4	be	be	AUX
ftr-356	779	5	correct	correct	ADJ
ftr-356	779	6	even	even	ADV
ftr-356	779	7	if	if	SCONJ
ftr-356	779	8	euit	euit	NOUN
ftr-356	779	9	<	<	X
ftr-356	779	10	0	0	NUM
ftr-356	779	11	,	,	PUNCT
ftr-356	779	12	because	because	SCONJ
ftr-356	779	13	every	every	DET
ftr-356	779	14	increase	increase	NOUN
ftr-356	779	15	in	in	ADP
ftr-356	779	16	the	the	DET
ftr-356	779	17	extent	extent	NOUN
ftr-356	779	18	of	of	ADP
ftr-356	779	19	adjustment	adjustment	NOUN
ftr-356	779	20	leads	lead	VERB
ftr-356	779	21	to	to	ADP
ftr-356	779	22	changes	change	NOUN
ftr-356	779	23	in	in	ADP
ftr-356	779	24	the	the	DET
ftr-356	779	25	relative	relative	ADJ
ftr-356	779	26	tax	tax	NOUN
ftr-356	779	27	burdens	burden	NOUN
ftr-356	779	28	of	of	ADP
ftr-356	779	29	the	the	DET
ftr-356	779	30	three	three	NUM
ftr-356	779	31	groups	group	NOUN
ftr-356	779	32	.	.	PUNCT
ftr-356	780	1	even	even	ADV
ftr-356	780	2	if	if	SCONJ
ftr-356	780	3	euit	euit	NOUN
ftr-356	780	4	=	=	SYM
ftr-356	780	5	0	0	NUM
ftr-356	780	6	,	,	PUNCT
ftr-356	780	7	the	the	DET
ftr-356	780	8	composition	composition	NOUN
ftr-356	780	9	and	and	CCONJ
ftr-356	780	10	tax	tax	NOUN
ftr-356	780	11	burdens	burden	NOUN
ftr-356	780	12	of	of	ADP
ftr-356	780	13	the	the	DET
ftr-356	780	14	three	three	NUM
ftr-356	780	15	taxpayer	taxpayer	NOUN
ftr-356	780	16	groups	group	NOUN
ftr-356	780	17	may	may	AUX
ftr-356	780	18	change	change	VERB
ftr-356	780	19	in	in	ADP
ftr-356	780	20	either	either	DET
ftr-356	780	21	direction	direction	NOUN
ftr-356	780	22	.	.	PUNCT
ftr-356	781	1	a	a	DET
ftr-356	781	2	parallel	parallel	ADJ
ftr-356	781	3	issue	issue	NOUN
ftr-356	781	4	concerns	concern	VERB
ftr-356	781	5	economic	economic	ADJ
ftr-356	781	6	efficiency	efficiency	NOUN
ftr-356	781	7	.	.	PUNCT
ftr-356	782	1	adopting	adopt	VERB
ftr-356	782	2	a	a	DET
ftr-356	782	3	gradually	gradually	ADV
ftr-356	782	4	adjusting	adjust	VERB
ftr-356	782	5	approach	approach	NOUN
ftr-356	782	6	leads	lead	VERB
ftr-356	782	7	to	to	ADP
ftr-356	782	8	changes	change	NOUN
ftr-356	782	9	in	in	ADP
ftr-356	782	10	modes	mode	NOUN
ftr-356	782	11	of	of	ADP
ftr-356	782	12	economic	economic	ADJ
ftr-356	782	13	behavior	behavior	NOUN
ftr-356	782	14	,	,	PUNCT
ftr-356	782	15	and	and	CCONJ
ftr-356	782	16	causes	cause	VERB
ftr-356	782	17	changes	change	NOUN
ftr-356	782	18	in	in	ADP
ftr-356	782	19	the	the	DET
ftr-356	782	20	composition	composition	NOUN
ftr-356	782	21	of	of	ADP
ftr-356	782	22	the	the	DET
ftr-356	782	23	three	three	NUM
ftr-356	782	24	taxpayer	taxpayer	NOUN
ftr-356	782	25	groups	group	NOUN
ftr-356	782	26	and	and	CCONJ
ftr-356	782	27	their	their	PRON
ftr-356	782	28	share	share	NOUN
ftr-356	782	29	in	in	ADP
ftr-356	782	30	the	the	DET
ftr-356	782	31	euit	euit	NOUN
ftr-356	782	32	.	.	PUNCT
ftr-356	783	1	the	the	DET
ftr-356	783	2	primary	primary	ADJ
ftr-356	783	3	goal	goal	NOUN
ftr-356	783	4	for	for	ADP
ftr-356	783	5	economic	economic	ADJ
ftr-356	783	6	efficiency	efficiency	NOUN
ftr-356	783	7	is	be	AUX
ftr-356	783	8	finding	find	VERB
ftr-356	783	9	the	the	DET
ftr-356	783	10	optimal	optimal	ADJ
ftr-356	783	11	“	"	PUNCT
ftr-356	783	12	imposition	imposition	NOUN
ftr-356	783	13	”	"	PUNCT
ftr-356	783	14	of	of	ADP
ftr-356	783	15	the	the	DET
ftr-356	783	16	euit	euit	NOUN
ftr-356	783	17	during	during	ADP
ftr-356	783	18	the	the	DET
ftr-356	783	19	adjustment	adjustment	NOUN
ftr-356	783	20	process	process	NOUN
ftr-356	783	21	.	.	PUNCT
ftr-356	784	1	to	to	PART
ftr-356	784	2	summarize	summarize	VERB
ftr-356	784	3	,	,	PUNCT
ftr-356	784	4	when	when	SCONJ
ftr-356	784	5	a	a	DET
ftr-356	784	6	tax	tax	NOUN
ftr-356	784	7	system	system	NOUN
ftr-356	784	8	progresses	progress	VERB
ftr-356	784	9	along	along	ADP
ftr-356	784	10	a	a	DET
ftr-356	784	11	spectrum	spectrum	NOUN
ftr-356	784	12	of	of	ADP
ftr-356	784	13	adjustment	adjustment	NOUN
ftr-356	784	14	regimes	regime	NOUN
ftr-356	784	15	,	,	PUNCT
ftr-356	784	16	each	each	DET
ftr-356	784	17	step	step	NOUN
ftr-356	784	18	will	will	AUX
ftr-356	784	19	encounter	encounter	VERB
ftr-356	784	20	a	a	DET
ftr-356	784	21	political	political	ADJ
ftr-356	784	22	confrontation	confrontation	NOUN
ftr-356	784	23	from	from	ADP
ftr-356	784	24	the	the	DET
ftr-356	784	25	taxpayer	taxpayer	NOUN
ftr-356	784	26	groups	group	NOUN
ftr-356	784	27	due	due	ADJ
ftr-356	784	28	to	to	ADP
ftr-356	784	29	the	the	DET
ftr-356	784	30	concrete	concrete	ADJ
ftr-356	784	31	components	component	NOUN
ftr-356	784	32	of	of	ADP
ftr-356	784	33	adjustment	adjustment	NOUN
ftr-356	784	34	.	.	PUNCT
ftr-356	785	1	this	this	PRON
ftr-356	785	2	will	will	AUX
ftr-356	785	3	be	be	AUX
ftr-356	785	4	the	the	DET
ftr-356	785	5	case	case	NOUN
ftr-356	785	6	because	because	SCONJ
ftr-356	785	7	those	those	DET
ftr-356	785	8	components	component	NOUN
ftr-356	785	9	will	will	AUX
ftr-356	785	10	influence	influence	VERB
ftr-356	785	11	the	the	DET
ftr-356	785	12	manner	manner	NOUN
ftr-356	785	13	in	in	ADP
ftr-356	785	14	which	which	PRON
ftr-356	785	15	the	the	DET
ftr-356	785	16	positive	positive	ADJ
ftr-356	785	17	and	and	CCONJ
ftr-356	785	18	negative	negative	ADJ
ftr-356	785	19	elements	element	NOUN
ftr-356	785	20	of	of	ADP
ftr-356	785	21	the	the	DET
ftr-356	785	22	euit	euit	NOUN
ftr-356	785	23	will	will	AUX
ftr-356	785	24	be	be	AUX
ftr-356	785	25	distributed	distribute	VERB
ftr-356	785	26	among	among	ADP
ftr-356	785	27	the	the	DET
ftr-356	785	28	different	different	ADJ
ftr-356	785	29	groups	group	NOUN
ftr-356	785	30	,	,	PUNCT
ftr-356	785	31	as	as	ADV
ftr-356	785	32	well	well	ADV
ftr-356	785	33	as	as	ADP
ftr-356	785	34	the	the	DET
ftr-356	785	35	scope	scope	NOUN
ftr-356	785	36	and	and	CCONJ
ftr-356	785	37	composition	composition	NOUN
ftr-356	785	38	of	of	ADP
ftr-356	785	39	the	the	DET
ftr-356	785	40	indifferent	indifferent	ADJ
ftr-356	785	41	taxpayer	taxpayer	NOUN
ftr-356	785	42	group	group	NOUN
ftr-356	785	43	.	.	PUNCT
ftr-356	786	1	the	the	DET
ftr-356	786	2	political	political	ADJ
ftr-356	786	3	discourse	discourse	NOUN
ftr-356	786	4	will	will	AUX
ftr-356	786	5	focus	focus	VERB
ftr-356	786	6	both	both	ADV
ftr-356	786	7	on	on	ADP
ftr-356	786	8	distributive	distributive	ADJ
ftr-356	786	9	justice	justice	NOUN
ftr-356	786	10	and	and	CCONJ
ftr-356	786	11	economic	economic	ADJ
ftr-356	786	12	efficiency	efficiency	NOUN
ftr-356	786	13	.	.	PUNCT
ftr-356	787	1	the	the	DET
ftr-356	787	2	wide	wide	ADJ
ftr-356	787	3	range	range	NOUN
ftr-356	787	4	of	of	ADP
ftr-356	787	5	considerations	consideration	NOUN
ftr-356	787	6	in	in	ADP
ftr-356	787	7	this	this	DET
ftr-356	787	8	regard	regard	NOUN
ftr-356	787	9	may	may	AUX
ftr-356	787	10	result	result	VERB
ftr-356	787	11	in	in	ADP
ftr-356	787	12	a	a	DET
ftr-356	787	13	political	political	ADJ
ftr-356	787	14	decision	decision	NOUN
ftr-356	787	15	that	that	PRON
ftr-356	787	16	will	will	AUX
ftr-356	787	17	create	create	VERB
ftr-356	787	18	discontinuous	discontinuous	ADJ
ftr-356	787	19	and	and	CCONJ
ftr-356	787	20	distorted	distorted	ADJ
ftr-356	787	21	movement	movement	NOUN
ftr-356	787	22	along	along	ADP
ftr-356	787	23	the	the	DET
ftr-356	787	24	spectrum	spectrum	NOUN
ftr-356	787	25	not	not	PART
ftr-356	787	26	grounded	ground	VERB
ftr-356	787	27	in	in	ADP
ftr-356	787	28	a	a	DET
ftr-356	787	29	tax	tax	NOUN
ftr-356	787	30	policy	policy	NOUN
ftr-356	787	31	appropriate	appropriate	ADJ
ftr-356	787	32	for	for	ADP
ftr-356	787	33	confronting	confront	VERB
ftr-356	787	34	inflation	inflation	NOUN
ftr-356	787	35	.	.	PUNCT
ftr-356	788	1	intense	intense	ADJ
ftr-356	788	2	political	political	ADJ
ftr-356	788	3	involvement	involvement	NOUN
ftr-356	788	4	in	in	ADP
ftr-356	788	5	the	the	DET
ftr-356	788	6	design	design	NOUN
ftr-356	788	7	of	of	ADP
ftr-356	788	8	partial	partial	ADJ
ftr-356	788	9	adjustment	adjustment	NOUN
ftr-356	788	10	regimes	regime	NOUN
ftr-356	788	11	can	can	AUX
ftr-356	788	12	lead	lead	VERB
ftr-356	788	13	to	to	ADP
ftr-356	788	14	distortions	distortion	NOUN
ftr-356	788	15	of	of	ADP
ftr-356	788	16	distributive	distributive	ADJ
ftr-356	788	17	justice	justice	NOUN
ftr-356	788	18	and	and	CCONJ
ftr-356	788	19	economic	economic	ADJ
ftr-356	788	20	efficiency	efficiency	NOUN
ftr-356	788	21	and	and	CCONJ
ftr-356	788	22	may	may	AUX
ftr-356	788	23	serve	serve	VERB
ftr-356	788	24	as	as	ADP
ftr-356	788	25	a	a	DET
ftr-356	788	26	strong	strong	ADJ
ftr-356	788	27	incentive	incentive	NOUN
ftr-356	788	28	to	to	PART
ftr-356	788	29	adopt	adopt	VERB
ftr-356	788	30	a	a	DET
ftr-356	788	31	ca	ca	NOUN
ftr-356	788	32	regime	regime	NOUN
ftr-356	788	33	.	.	PUNCT
ftr-356	789	1	the	the	DET
ftr-356	789	2	tension	tension	NOUN
ftr-356	789	3	among	among	ADP
ftr-356	789	4	the	the	DET
ftr-356	789	5	various	various	ADJ
ftr-356	789	6	taxpayer	taxpayer	NOUN
ftr-356	789	7	groups	group	NOUN
ftr-356	789	8	plays	play	VERB
ftr-356	789	9	out	out	ADP
ftr-356	789	10	against	against	ADP
ftr-356	789	11	the	the	DET
ftr-356	789	12	background	background	NOUN
ftr-356	789	13	of	of	ADP
ftr-356	789	14	society	society	NOUN
ftr-356	789	15	’s	’s	PART
ftr-356	789	16	culture	culture	NOUN
ftr-356	789	17	of	of	ADP
ftr-356	789	18	nominalism	nominalism	NOUN
ftr-356	789	19	or	or	CCONJ
ftr-356	789	20	adjustism	adjustism	NOUN
ftr-356	789	21	.	.	PUNCT
ftr-356	790	1	in	in	ADP
ftr-356	790	2	a	a	DET
ftr-356	790	3	culture	culture	NOUN
ftr-356	790	4	of	of	ADP
ftr-356	790	5	adjustism	adjustism	NOUN
ftr-356	790	6	,	,	PUNCT
ftr-356	790	7	the	the	DET
ftr-356	790	8	fined	fine	VERB
ftr-356	790	9	taxpayer	taxpayer	NOUN
ftr-356	790	10	group	group	NOUN
ftr-356	790	11	is	be	AUX
ftr-356	790	12	more	more	ADV
ftr-356	790	13	likely	likely	ADJ
ftr-356	790	14	to	to	PART
ftr-356	790	15	support	support	VERB
ftr-356	790	16	further	further	ADJ
ftr-356	790	17	adjustment	adjustment	NOUN
ftr-356	790	18	of	of	ADP
ftr-356	790	19	the	the	DET
ftr-356	790	20	tax	tax	NOUN
ftr-356	790	21	regime	regime	NOUN
ftr-356	790	22	.	.	PUNCT
ftr-356	791	1	if	if	SCONJ
ftr-356	791	2	society	society	NOUN
ftr-356	791	3	is	be	AUX
ftr-356	791	4	dominated	dominate	VERB
ftr-356	791	5	by	by	ADP
ftr-356	791	6	a	a	DET
ftr-356	791	7	culture	culture	NOUN
ftr-356	791	8	of	of	ADP
ftr-356	791	9	nominalism	nominalism	NOUN
ftr-356	791	10	,	,	PUNCT
ftr-356	791	11	then	then	ADV
ftr-356	791	12	the	the	DET
ftr-356	791	13	benefited	benefit	VERB
ftr-356	791	14	taxpayer	taxpayer	NOUN
ftr-356	791	15	group	group	NOUN
ftr-356	791	16	will	will	AUX
ftr-356	791	17	find	find	VERB
ftr-356	791	18	support	support	NOUN
ftr-356	791	19	for	for	ADP
ftr-356	791	20	its	its	PRON
ftr-356	791	21	desire	desire	NOUN
ftr-356	791	22	to	to	PART
ftr-356	791	23	maintain	maintain	VERB
ftr-356	791	24	the	the	DET
ftr-356	791	25	nominalistic	nominalistic	ADJ
ftr-356	791	26	status	status	NOUN
ftr-356	791	27	quo	quo	NOUN
ftr-356	791	28	.	.	PUNCT
ftr-356	792	1	inasmuch	inasmuch	ADJ
ftr-356	792	2	as	as	SCONJ
ftr-356	792	3	nominalism	nominalism	NOUN
ftr-356	792	4	is	be	AUX
ftr-356	792	5	the	the	DET
ftr-356	792	6	typically	typically	ADV
ftr-356	792	7	dominant	dominant	ADJ
ftr-356	792	8	culture	culture	NOUN
ftr-356	792	9	,	,	PUNCT
ftr-356	792	10	one	one	PRON
ftr-356	792	11	may	may	AUX
ftr-356	792	12	expect	expect	VERB
ftr-356	792	13	the	the	DET
ftr-356	792	14	fined	fined	ADJ
ftr-356	792	15	taxpayer	taxpayer	NOUN
ftr-356	792	16	group	group	NOUN
ftr-356	792	17	to	to	PART
ftr-356	792	18	play	play	VERB
ftr-356	792	19	the	the	DET
ftr-356	792	20	most	most	ADV
ftr-356	792	21	active	active	ADJ
ftr-356	792	22	role	role	NOUN
ftr-356	792	23	in	in	ADP
ftr-356	792	24	advocating	advocate	VERB
ftr-356	792	25	the	the	DET
ftr-356	792	26	adjustment	adjustment	NOUN
ftr-356	792	27	of	of	ADP
ftr-356	792	28	the	the	DET
ftr-356	792	29	tax	tax	NOUN
ftr-356	792	30	system	system	NOUN
ftr-356	792	31	for	for	ADP
ftr-356	792	32	inflation	inflation	NOUN
ftr-356	792	33	,	,	PUNCT
ftr-356	792	34	as	as	ADV
ftr-356	792	35	well	well	ADV
ftr-356	792	36	as	as	ADP
ftr-356	792	37	for	for	ADP
ftr-356	792	38	increasing	increase	VERB
ftr-356	792	39	the	the	DET
ftr-356	792	40	adjustment	adjustment	NOUN
ftr-356	792	41	in	in	ADP
ftr-356	792	42	other	other	ADJ
ftr-356	792	43	areas	area	NOUN
ftr-356	792	44	.	.	PUNCT
ftr-356	793	1	moreover	moreover	ADV
ftr-356	793	2	,	,	PUNCT
ftr-356	793	3	the	the	DET
ftr-356	793	4	same	same	ADJ
ftr-356	793	5	paradigm	paradigm	NOUN
ftr-356	793	6	will	will	AUX
ftr-356	793	7	lead	lead	VERB
ftr-356	793	8	the	the	DET
ftr-356	793	9	benefited	benefit	VERB
ftr-356	793	10	taxpayer	taxpayer	NOUN
ftr-356	793	11	group	group	NOUN
ftr-356	793	12	to	to	PART
ftr-356	793	13	oppose	oppose	VERB
ftr-356	793	14	not	not	PART
ftr-356	793	15	only	only	ADV
ftr-356	793	16	the	the	DET
ftr-356	793	17	adjustment	adjustment	NOUN
ftr-356	793	18	of	of	ADP
ftr-356	793	19	the	the	DET
ftr-356	793	20	tax	tax	NOUN
ftr-356	793	21	system	system	NOUN
ftr-356	793	22	,	,	PUNCT
ftr-356	793	23	but	but	CCONJ
ftr-356	793	24	any	any	DET
ftr-356	793	25	attempt	attempt	NOUN
ftr-356	793	26	to	to	PART
ftr-356	793	27	introduce	introduce	VERB
ftr-356	793	28	adjustment	adjustment	NOUN
ftr-356	793	29	for	for	ADP
ftr-356	793	30	inflation	inflation	NOUN
ftr-356	793	31	in	in	ADP
ftr-356	793	32	any	any	DET
ftr-356	793	33	part	part	NOUN
ftr-356	793	34	of	of	ADP
ftr-356	793	35	the	the	DET
ftr-356	793	36	social	social	ADJ
ftr-356	793	37	order	order	NOUN
ftr-356	793	38	,	,	PUNCT
ftr-356	793	39	due	due	ADP
ftr-356	793	40	to	to	ADP
ftr-356	793	41	the	the	DET
ftr-356	793	42	influence	influence	NOUN
ftr-356	793	43	that	that	SCONJ
ftr-356	793	44	adjustment	adjustment	NOUN
ftr-356	793	45	of	of	ADP
ftr-356	793	46	non	non	ADJ
ftr-356	793	47	-	-	ADJ
ftr-356	793	48	tax	tax	ADJ
ftr-356	793	49	areas	area	NOUN
ftr-356	793	50	will	will	AUX
ftr-356	793	51	have	have	VERB
ftr-356	793	52	on	on	ADP
ftr-356	793	53	adjustment	adjustment	NOUN
ftr-356	793	54	of	of	ADP
ftr-356	793	55	the	the	DET
ftr-356	793	56	tax	tax	NOUN
ftr-356	793	57	system.139	system.139	NOUN
ftr-356	793	58	139	139	NUM
ftr-356	793	59	.	.	PUNCT
ftr-356	794	1	see	see	VERB
ftr-356	794	2	oecd	oecd	PROPN
ftr-356	794	3	report	report	PROPN
ftr-356	794	4	,	,	PUNCT
ftr-356	794	5	supra	supra	PROPN
ftr-356	794	6	note	note	NOUN
ftr-356	794	7	9	9	NUM
ftr-356	794	8	,	,	PUNCT
ftr-356	794	9	in	in	ADP
ftr-356	794	10	regard	regard	NOUN
ftr-356	794	11	to	to	ADP
ftr-356	794	12	the	the	DET
ftr-356	794	13	influence	influence	NOUN
ftr-356	794	14	of	of	ADP
ftr-356	794	15	other	other	ADJ
ftr-356	794	16	areas	area	NOUN
ftr-356	794	17	of	of	ADP
ftr-356	794	18	the	the	DET
ftr-356	794	19	social	social	ADJ
ftr-356	794	20	order	order	NOUN
ftr-356	794	21	.	.	PUNCT
ftr-356	795	1	448	448	NUM
ftr-356	795	2	florida	florida	PROPN
ftr-356	795	3	tax	tax	NOUN
ftr-356	795	4	review	review	NOUN
ftr-356	795	5	[	[	X
ftr-356	795	6	vol	vol	NOUN
ftr-356	795	7	.	.	PUNCT
ftr-356	796	1	10:4	10:4	NUM
ftr-356	796	2	g.	g.	PROPN
ftr-356	796	3	inflation	inflation	NOUN
ftr-356	796	4	levels	level	NOUN
ftr-356	796	5	and	and	CCONJ
ftr-356	796	6	tax	tax	NOUN
ftr-356	796	7	rates	rate	NOUN
ftr-356	796	8	as	as	SCONJ
ftr-356	796	9	noted,140	noted,140	PROPN
ftr-356	796	10	the	the	DET
ftr-356	796	11	inflation	inflation	NOUN
ftr-356	796	12	levels	level	NOUN
ftr-356	796	13	and	and	CCONJ
ftr-356	796	14	tax	tax	NOUN
ftr-356	796	15	rates	rate	NOUN
ftr-356	796	16	are	be	AUX
ftr-356	796	17	built	build	VERB
ftr-356	796	18	into	into	ADP
ftr-356	796	19	the	the	DET
ftr-356	796	20	arguments	argument	NOUN
ftr-356	796	21	and	and	CCONJ
ftr-356	796	22	considerations	consideration	NOUN
ftr-356	796	23	discussed	discuss	VERB
ftr-356	796	24	above	above	ADV
ftr-356	796	25	.	.	PUNCT
ftr-356	797	1	for	for	ADP
ftr-356	797	2	example	example	NOUN
ftr-356	797	3	,	,	PUNCT
ftr-356	797	4	a	a	DET
ftr-356	797	5	cost	cost	NOUN
ftr-356	797	6	-	-	PUNCT
ftr-356	797	7	benefit	benefit	NOUN
ftr-356	797	8	analysis	analysis	NOUN
ftr-356	797	9	demonstrates	demonstrate	VERB
ftr-356	797	10	that	that	SCONJ
ftr-356	797	11	the	the	PRON
ftr-356	797	12	higher	high	ADJ
ftr-356	797	13	the	the	DET
ftr-356	797	14	inflation	inflation	NOUN
ftr-356	797	15	rate	rate	NOUN
ftr-356	797	16	and	and	CCONJ
ftr-356	797	17	tax	tax	NOUN
ftr-356	797	18	rates	rate	NOUN
ftr-356	797	19	,	,	PUNCT
ftr-356	797	20	the	the	PRON
ftr-356	797	21	greater	great	ADJ
ftr-356	797	22	the	the	DET
ftr-356	797	23	benefit	benefit	NOUN
ftr-356	797	24	of	of	ADP
ftr-356	797	25	adjustment.141	adjustment.141	NUM
ftr-356	797	26	the	the	DET
ftr-356	797	27	same	same	ADJ
ftr-356	797	28	applies	apply	VERB
ftr-356	797	29	for	for	ADP
ftr-356	797	30	the	the	DET
ftr-356	797	31	general	general	ADJ
ftr-356	797	32	culture	culture	NOUN
ftr-356	797	33	paradigm	paradigm	NOUN
ftr-356	797	34	of	of	ADP
ftr-356	797	35	inflation.142	inflation.142	NOUN
ftr-356	797	36	the	the	PRON
ftr-356	797	37	higher	high	ADJ
ftr-356	797	38	the	the	DET
ftr-356	797	39	inflation	inflation	NOUN
ftr-356	797	40	rate	rate	NOUN
ftr-356	797	41	,	,	PUNCT
ftr-356	797	42	the	the	PRON
ftr-356	797	43	more	more	ADV
ftr-356	797	44	likely	likely	ADJ
ftr-356	797	45	it	it	PRON
ftr-356	797	46	is	be	AUX
ftr-356	797	47	that	that	SCONJ
ftr-356	797	48	adjustment	adjustment	NOUN
ftr-356	797	49	regimes	regime	NOUN
ftr-356	797	50	are	be	AUX
ftr-356	797	51	rooted	root	VERB
ftr-356	797	52	in	in	ADP
ftr-356	797	53	non	non	ADJ
ftr-356	797	54	-	-	ADJ
ftr-356	797	55	tax	tax	ADJ
ftr-356	797	56	areas	area	NOUN
ftr-356	797	57	of	of	ADP
ftr-356	797	58	the	the	DET
ftr-356	797	59	social	social	ADJ
ftr-356	797	60	order	order	NOUN
ftr-356	797	61	.	.	PUNCT
ftr-356	798	1	however	however	ADV
ftr-356	798	2	,	,	PUNCT
ftr-356	798	3	it	it	PRON
ftr-356	798	4	is	be	AUX
ftr-356	798	5	possible	possible	ADJ
ftr-356	798	6	that	that	SCONJ
ftr-356	798	7	a	a	DET
ftr-356	798	8	society	society	NOUN
ftr-356	798	9	will	will	AUX
ftr-356	798	10	have	have	VERB
ftr-356	798	11	a	a	DET
ftr-356	798	12	culture	culture	NOUN
ftr-356	798	13	of	of	ADP
ftr-356	798	14	adjustism	adjustism	NOUN
ftr-356	798	15	even	even	ADV
ftr-356	798	16	when	when	SCONJ
ftr-356	798	17	inflation	inflation	NOUN
ftr-356	798	18	rates	rate	NOUN
ftr-356	798	19	are	be	AUX
ftr-356	798	20	not	not	PART
ftr-356	798	21	high	high	ADJ
ftr-356	798	22	.	.	PUNCT
ftr-356	799	1	this	this	PRON
ftr-356	799	2	may	may	AUX
ftr-356	799	3	result	result	VERB
ftr-356	799	4	from	from	ADP
ftr-356	799	5	past	past	ADJ
ftr-356	799	6	experience	experience	NOUN
ftr-356	799	7	with	with	ADP
ftr-356	799	8	high	high	ADJ
ftr-356	799	9	inflation143	inflation143	PROPN
ftr-356	799	10	that	that	PRON
ftr-356	799	11	engendered	engender	VERB
ftr-356	799	12	social	social	ADJ
ftr-356	799	13	and	and	CCONJ
ftr-356	799	14	economic	economic	ADJ
ftr-356	799	15	sensitivity	sensitivity	NOUN
ftr-356	799	16	.	.	PUNCT
ftr-356	800	1	under	under	ADP
ftr-356	800	2	these	these	DET
ftr-356	800	3	circumstances	circumstance	NOUN
ftr-356	800	4	the	the	DET
ftr-356	800	5	effect	effect	NOUN
ftr-356	800	6	of	of	ADP
ftr-356	800	7	the	the	DET
ftr-356	800	8	general	general	ADJ
ftr-356	800	9	culture	culture	NOUN
ftr-356	800	10	paradigm	paradigm	NOUN
ftr-356	800	11	will	will	AUX
ftr-356	800	12	be	be	AUX
ftr-356	800	13	opposite	opposite	ADJ
ftr-356	800	14	to	to	ADP
ftr-356	800	15	the	the	DET
ftr-356	800	16	effect	effect	NOUN
ftr-356	800	17	of	of	ADP
ftr-356	800	18	cost	cost	NOUN
ftr-356	800	19	-	-	PUNCT
ftr-356	800	20	benefit	benefit	NOUN
ftr-356	800	21	analysis	analysis	NOUN
ftr-356	800	22	.	.	PUNCT
ftr-356	801	1	under	under	ADP
ftr-356	801	2	the	the	DET
ftr-356	801	3	general	general	ADJ
ftr-356	801	4	culture	culture	NOUN
ftr-356	801	5	paradigm	paradigm	NOUN
ftr-356	801	6	,	,	PUNCT
ftr-356	801	7	tax	tax	NOUN
ftr-356	801	8	rates	rate	NOUN
ftr-356	801	9	have	have	VERB
ftr-356	801	10	relatively	relatively	ADV
ftr-356	801	11	little	little	ADJ
ftr-356	801	12	influence	influence	NOUN
ftr-356	801	13	over	over	ADP
ftr-356	801	14	the	the	DET
ftr-356	801	15	scope	scope	NOUN
ftr-356	801	16	of	of	ADP
ftr-356	801	17	adjustment	adjustment	NOUN
ftr-356	801	18	.	.	PUNCT
ftr-356	802	1	this	this	PRON
ftr-356	802	2	greatly	greatly	ADV
ftr-356	802	3	contrasts	contrast	VERB
ftr-356	802	4	the	the	DET
ftr-356	802	5	importance	importance	NOUN
ftr-356	802	6	of	of	ADP
ftr-356	802	7	tax	tax	NOUN
ftr-356	802	8	rates	rate	NOUN
ftr-356	802	9	to	to	ADP
ftr-356	802	10	cost	cost	NOUN
ftr-356	802	11	-	-	PUNCT
ftr-356	802	12	benefit	benefit	NOUN
ftr-356	802	13	considerations	consideration	NOUN
ftr-356	802	14	.	.	PUNCT
ftr-356	803	1	what	what	PRON
ftr-356	803	2	about	about	ADP
ftr-356	803	3	the	the	DET
ftr-356	803	4	macro	macro	ADJ
ftr-356	803	5	-	-	ADJ
ftr-356	803	6	economic	economic	ADJ
ftr-356	803	7	considerations	consideration	NOUN
ftr-356	803	8	combating	combat	VERB
ftr-356	803	9	inflation	inflation	NOUN
ftr-356	803	10	by	by	ADP
ftr-356	803	11	means	mean	NOUN
ftr-356	803	12	of	of	ADP
ftr-356	803	13	nominalism?144	nominalism?144	NOUN
ftr-356	803	14	the	the	DET
ftr-356	803	15	influence	influence	NOUN
ftr-356	803	16	of	of	ADP
ftr-356	803	17	the	the	DET
ftr-356	803	18	inflation	inflation	NOUN
ftr-356	803	19	rate	rate	NOUN
ftr-356	803	20	on	on	ADP
ftr-356	803	21	the	the	DET
ftr-356	803	22	weight	weight	NOUN
ftr-356	803	23	of	of	ADP
ftr-356	803	24	these	these	DET
ftr-356	803	25	considerations	consideration	NOUN
ftr-356	803	26	is	be	AUX
ftr-356	803	27	the	the	DET
ftr-356	803	28	reverse	reverse	NOUN
ftr-356	803	29	:	:	PUNCT
ftr-356	803	30	the	the	PRON
ftr-356	803	31	higher	high	ADJ
ftr-356	803	32	the	the	DET
ftr-356	803	33	inflation	inflation	NOUN
ftr-356	803	34	rate	rate	NOUN
ftr-356	803	35	,	,	PUNCT
ftr-356	803	36	the	the	PRON
ftr-356	803	37	more	more	ADV
ftr-356	803	38	important	important	ADJ
ftr-356	803	39	it	it	PRON
ftr-356	803	40	becomes	become	VERB
ftr-356	803	41	to	to	PART
ftr-356	803	42	eliminate	eliminate	VERB
ftr-356	803	43	it	it	PRON
ftr-356	803	44	by	by	ADP
ftr-356	803	45	means	mean	NOUN
ftr-356	803	46	of	of	ADP
ftr-356	803	47	non	non	ADJ
ftr-356	803	48	-	-	NOUN
ftr-356	803	49	adjustment	adjustment	NOUN
ftr-356	803	50	.	.	PUNCT
ftr-356	804	1	tax	tax	NOUN
ftr-356	804	2	rates	rate	NOUN
ftr-356	804	3	do	do	AUX
ftr-356	804	4	not	not	PART
ftr-356	804	5	affect	affect	VERB
ftr-356	804	6	the	the	DET
ftr-356	804	7	macro	macro	ADJ
ftr-356	804	8	-	-	ADJ
ftr-356	804	9	economic	economic	ADJ
ftr-356	804	10	considerations	consideration	NOUN
ftr-356	804	11	favoring	favor	VERB
ftr-356	804	12	nonadjustment	nonadjustment	NOUN
ftr-356	804	13	for	for	ADP
ftr-356	804	14	inflation	inflation	NOUN
ftr-356	804	15	.	.	PUNCT
ftr-356	805	1	the	the	DET
ftr-356	805	2	inflation	inflation	NOUN
ftr-356	805	3	level	level	NOUN
ftr-356	805	4	and	and	CCONJ
ftr-356	805	5	tax	tax	NOUN
ftr-356	805	6	rates	rate	NOUN
ftr-356	805	7	also	also	ADV
ftr-356	805	8	influence	influence	VERB
ftr-356	805	9	tax	tax	NOUN
ftr-356	805	10	collection	collection	NOUN
ftr-356	805	11	considerations.145	considerations.145	NOUN
ftr-356	805	12	the	the	PRON
ftr-356	805	13	higher	high	ADJ
ftr-356	805	14	the	the	DET
ftr-356	805	15	inflation	inflation	NOUN
ftr-356	805	16	level	level	NOUN
ftr-356	805	17	and	and	CCONJ
ftr-356	805	18	the	the	DET
ftr-356	805	19	tax	tax	NOUN
ftr-356	805	20	rates	rate	NOUN
ftr-356	805	21	,	,	PUNCT
ftr-356	805	22	the	the	PRON
ftr-356	805	23	higher	high	ADJ
ftr-356	805	24	the	the	DET
ftr-356	805	25	budgetary	budgetary	ADJ
ftr-356	805	26	cost	cost	NOUN
ftr-356	805	27	of	of	ADP
ftr-356	805	28	introducing	introduce	VERB
ftr-356	805	29	adjustment	adjustment	NOUN
ftr-356	805	30	mechanisms	mechanism	NOUN
ftr-356	805	31	into	into	ADP
ftr-356	805	32	the	the	DET
ftr-356	805	33	tax	tax	NOUN
ftr-356	805	34	system	system	NOUN
ftr-356	805	35	.	.	PUNCT
ftr-356	806	1	therefore	therefore	ADV
ftr-356	806	2	,	,	PUNCT
ftr-356	806	3	tax	tax	NOUN
ftr-356	806	4	collection	collection	NOUN
ftr-356	806	5	considerations	consideration	NOUN
ftr-356	806	6	will	will	AUX
ftr-356	806	7	lean	lean	VERB
ftr-356	806	8	in	in	ADP
ftr-356	806	9	the	the	DET
ftr-356	806	10	opposite	opposite	ADJ
ftr-356	806	11	direction	direction	NOUN
ftr-356	806	12	of	of	ADP
ftr-356	806	13	costbenefit	costbenefit	NOUN
ftr-356	806	14	considerations	consideration	NOUN
ftr-356	806	15	and	and	CCONJ
ftr-356	806	16	the	the	DET
ftr-356	806	17	effect	effect	NOUN
ftr-356	806	18	of	of	ADP
ftr-356	806	19	the	the	DET
ftr-356	806	20	general	general	ADJ
ftr-356	806	21	culture	culture	NOUN
ftr-356	806	22	paradigm	paradigm	NOUN
ftr-356	806	23	.	.	PUNCT
ftr-356	807	1	the	the	DET
ftr-356	807	2	political	political	ADJ
ftr-356	807	3	considerations	consideration	NOUN
ftr-356	807	4	follow	follow	VERB
ftr-356	807	5	the	the	DET
ftr-356	807	6	direction	direction	NOUN
ftr-356	807	7	of	of	ADP
ftr-356	807	8	collection	collection	NOUN
ftr-356	807	9	considerations	consideration	NOUN
ftr-356	807	10	,	,	PUNCT
ftr-356	807	11	in	in	ADP
ftr-356	807	12	the	the	DET
ftr-356	807	13	sense	sense	NOUN
ftr-356	807	14	that	that	SCONJ
ftr-356	807	15	the	the	PRON
ftr-356	807	16	higher	high	ADJ
ftr-356	807	17	the	the	DET
ftr-356	807	18	inflation	inflation	NOUN
ftr-356	807	19	level	level	NOUN
ftr-356	807	20	and	and	CCONJ
ftr-356	807	21	tax	tax	NOUN
ftr-356	807	22	rates	rate	NOUN
ftr-356	807	23	,	,	PUNCT
ftr-356	807	24	the	the	DET
ftr-356	807	25	more	more	ADV
ftr-356	807	26	valuable	valuable	ADJ
ftr-356	807	27	the	the	DET
ftr-356	807	28	“	"	PUNCT
ftr-356	807	29	political	political	ADJ
ftr-356	807	30	assets	asset	NOUN
ftr-356	807	31	”	"	PUNCT
ftr-356	807	32	that	that	PRON
ftr-356	807	33	result	result	VERB
ftr-356	807	34	from	from	ADP
ftr-356	807	35	the	the	DET
ftr-356	807	36	absence	absence	NOUN
ftr-356	807	37	of	of	ADP
ftr-356	807	38	comprehensive	comprehensive	ADJ
ftr-356	807	39	or	or	CCONJ
ftr-356	807	40	partial	partial	ADJ
ftr-356	807	41	adjustment	adjustment	NOUN
ftr-356	807	42	.	.	PUNCT
ftr-356	808	1	nevertheless	nevertheless	ADV
ftr-356	808	2	,	,	PUNCT
ftr-356	808	3	as	as	SCONJ
ftr-356	808	4	inflation	inflation	NOUN
ftr-356	808	5	and	and	CCONJ
ftr-356	808	6	tax	tax	NOUN
ftr-356	808	7	rates	rate	NOUN
ftr-356	808	8	rise	rise	VERB
ftr-356	808	9	,	,	PUNCT
ftr-356	808	10	the	the	DET
ftr-356	808	11	relative	relative	ADJ
ftr-356	808	12	importance	importance	NOUN
ftr-356	808	13	of	of	ADP
ftr-356	808	14	tax	tax	NOUN
ftr-356	808	15	collection	collection	NOUN
ftr-356	808	16	and	and	CCONJ
ftr-356	808	17	of	of	ADP
ftr-356	808	18	the	the	DET
ftr-356	808	19	political	political	ADJ
ftr-356	808	20	considerations	consideration	NOUN
ftr-356	808	21	lessen	lessen	VERB
ftr-356	808	22	in	in	ADP
ftr-356	808	23	comparison	comparison	NOUN
ftr-356	808	24	to	to	ADP
ftr-356	808	25	that	that	PRON
ftr-356	808	26	of	of	ADP
ftr-356	808	27	general	general	ADJ
ftr-356	808	28	culture	culture	NOUN
ftr-356	808	29	paradigm	paradigm	NOUN
ftr-356	808	30	of	of	ADP
ftr-356	808	31	inflation	inflation	NOUN
ftr-356	808	32	and	and	CCONJ
ftr-356	808	33	the	the	DET
ftr-356	808	34	cost	cost	NOUN
ftr-356	808	35	-	-	PUNCT
ftr-356	808	36	benefit	benefit	NOUN
ftr-356	808	37	considerations	consideration	NOUN
ftr-356	808	38	.	.	PUNCT
ftr-356	809	1	under	under	ADP
ftr-356	809	2	such	such	ADJ
ftr-356	809	3	circumstances	circumstance	NOUN
ftr-356	809	4	,	,	PUNCT
ftr-356	809	5	adjustment	adjustment	NOUN
ftr-356	809	6	for	for	ADP
ftr-356	809	7	inflation	inflation	NOUN
ftr-356	809	8	will	will	AUX
ftr-356	809	9	increase	increase	VERB
ftr-356	809	10	.	.	PUNCT
ftr-356	810	1	140	140	NUM
ftr-356	810	2	.	.	PUNCT
ftr-356	811	1	see	see	VERB
ftr-356	811	2	text	text	NOUN
ftr-356	811	3	accompanying	accompanying	ADJ
ftr-356	811	4	note	note	NOUN
ftr-356	811	5	1	1	NUM
ftr-356	811	6	et	et	NOUN
ftr-356	811	7	seq	seq	PROPN
ftr-356	811	8	.	.	PROPN
ftr-356	811	9	141	141	NUM
ftr-356	811	10	.	.	PUNCT
ftr-356	812	1	however	however	ADV
ftr-356	812	2	,	,	PUNCT
ftr-356	812	3	the	the	DET
ftr-356	812	4	analysis	analysis	NOUN
ftr-356	812	5	becomes	become	VERB
ftr-356	812	6	complicated	complicated	ADJ
ftr-356	812	7	when	when	SCONJ
ftr-356	812	8	inflation	inflation	NOUN
ftr-356	812	9	is	be	AUX
ftr-356	812	10	not	not	PART
ftr-356	812	11	high	high	ADJ
ftr-356	812	12	,	,	PUNCT
ftr-356	812	13	since	since	SCONJ
ftr-356	812	14	the	the	DET
ftr-356	812	15	compliance	compliance	NOUN
ftr-356	812	16	costs	cost	NOUN
ftr-356	812	17	are	be	AUX
ftr-356	812	18	not	not	PART
ftr-356	812	19	strongly	strongly	ADV
ftr-356	812	20	affected	affect	VERB
ftr-356	812	21	by	by	ADP
ftr-356	812	22	the	the	DET
ftr-356	812	23	inflation	inflation	NOUN
ftr-356	812	24	rate	rate	NOUN
ftr-356	812	25	’s	’s	PART
ftr-356	812	26	increase	increase	NOUN
ftr-356	812	27	.	.	PUNCT
ftr-356	813	1	142	142	NUM
ftr-356	813	2	.	.	PUNCT
ftr-356	814	1	see	see	VERB
ftr-356	814	2	part	part	NOUN
ftr-356	814	3	iv	iv	NUM
ftr-356	814	4	c.	c.	PROPN
ftr-356	814	5	143	143	PROPN
ftr-356	814	6	.	.	PUNCT
ftr-356	815	1	on	on	ADP
ftr-356	815	2	the	the	DET
ftr-356	815	3	expression	expression	NOUN
ftr-356	815	4	of	of	ADP
ftr-356	815	5	an	an	DET
ftr-356	815	6	inflationary	inflationary	ADJ
ftr-356	815	7	culture	culture	NOUN
ftr-356	815	8	in	in	ADP
ftr-356	815	9	the	the	DET
ftr-356	815	10	context	context	NOUN
ftr-356	815	11	of	of	ADP
ftr-356	815	12	the	the	DET
ftr-356	815	13	role	role	NOUN
ftr-356	815	14	of	of	ADP
ftr-356	815	15	the	the	DET
ftr-356	815	16	central	central	ADJ
ftr-356	815	17	bank	bank	NOUN
ftr-356	815	18	in	in	ADP
ftr-356	815	19	stabilizing	stabilize	VERB
ftr-356	815	20	prices	price	NOUN
ftr-356	815	21	,	,	PUNCT
ftr-356	815	22	see	see	VERB
ftr-356	815	23	,	,	PUNCT
ftr-356	815	24	e.g.	e.g.	ADV
ftr-356	815	25	,	,	PUNCT
ftr-356	815	26	bernd	bernd	PROPN
ftr-356	815	27	hayo	hayo	PROPN
ftr-356	815	28	,	,	PUNCT
ftr-356	815	29	inflation	inflation	NOUN
ftr-356	815	30	culture	culture	NOUN
ftr-356	815	31	,	,	PUNCT
ftr-356	815	32	central	central	ADJ
ftr-356	815	33	bank	bank	NOUN
ftr-356	815	34	independence	independence	NOUN
ftr-356	815	35	and	and	CCONJ
ftr-356	815	36	price	price	NOUN
ftr-356	815	37	stability	stability	NOUN
ftr-356	815	38	,	,	PUNCT
ftr-356	815	39	14	14	NUM
ftr-356	815	40	eur	eur	NOUN
ftr-356	815	41	.	.	PUNCT
ftr-356	816	1	j.	j.	PROPN
ftr-356	816	2	of	of	ADP
ftr-356	816	3	pol	pol	PROPN
ftr-356	816	4	.	.	PUNCT
ftr-356	817	1	econ	econ	PROPN
ftr-356	817	2	.	.	PUNCT
ftr-356	818	1	241	241	NUM
ftr-356	818	2	(	(	PUNCT
ftr-356	818	3	1998	1998	NUM
ftr-356	818	4	)	)	PUNCT
ftr-356	818	5	.	.	PUNCT
ftr-356	819	1	144	144	NUM
ftr-356	819	2	.	.	PUNCT
ftr-356	819	3	see	see	VERB
ftr-356	819	4	part	part	NOUN
ftr-356	819	5	iv	iv	PROPN
ftr-356	819	6	d.	d.	PROPN
ftr-356	819	7	145	145	NUM
ftr-356	819	8	.	.	PUNCT
ftr-356	820	1	see	see	VERB
ftr-356	820	2	part	part	NOUN
ftr-356	820	3	iv	iv	NUM
ftr-356	820	4	e.	e.	PROPN
ftr-356	820	5	2010	2010	NUM
ftr-356	820	6	]	]	PUNCT
ftr-356	821	1	the	the	DET
ftr-356	821	2	coming	come	VERB
ftr-356	821	3	(	(	PUNCT
ftr-356	821	4	?	?	PUNCT
ftr-356	821	5	)	)	PUNCT
ftr-356	821	6	inflation	inflation	NOUN
ftr-356	821	7	and	and	CCONJ
ftr-356	821	8	the	the	DET
ftr-356	821	9	income	income	NOUN
ftr-356	821	10	tax	tax	NOUN
ftr-356	821	11	449	449	NUM
ftr-356	821	12	conclusions	conclusion	NOUN
ftr-356	821	13	this	this	DET
ftr-356	821	14	article	article	NOUN
ftr-356	821	15	analyzes	analyze	VERB
ftr-356	821	16	fundamental	fundamental	ADJ
ftr-356	821	17	aspects	aspect	NOUN
ftr-356	821	18	of	of	ADP
ftr-356	821	19	adjusting	adjust	VERB
ftr-356	821	20	the	the	DET
ftr-356	821	21	tax	tax	NOUN
ftr-356	821	22	regime	regime	NOUN
ftr-356	821	23	to	to	ADP
ftr-356	821	24	inflation	inflation	NOUN
ftr-356	821	25	.	.	PUNCT
ftr-356	822	1	the	the	DET
ftr-356	822	2	cultures	culture	NOUN
ftr-356	822	3	of	of	ADP
ftr-356	822	4	nominalism	nominalism	NOUN
ftr-356	822	5	and	and	CCONJ
ftr-356	822	6	adjustism	adjustism	NOUN
ftr-356	822	7	are	be	AUX
ftr-356	822	8	placed	place	VERB
ftr-356	822	9	at	at	ADP
ftr-356	822	10	the	the	DET
ftr-356	822	11	center	center	NOUN
ftr-356	822	12	of	of	ADP
ftr-356	822	13	the	the	DET
ftr-356	822	14	analysis	analysis	NOUN
ftr-356	822	15	due	due	ADP
ftr-356	822	16	to	to	ADP
ftr-356	822	17	the	the	DET
ftr-356	822	18	reciprocal	reciprocal	ADJ
ftr-356	822	19	relationship	relationship	NOUN
ftr-356	822	20	between	between	ADP
ftr-356	822	21	the	the	DET
ftr-356	822	22	tax	tax	NOUN
ftr-356	822	23	adjustment	adjustment	NOUN
ftr-356	822	24	debate	debate	NOUN
ftr-356	822	25	and	and	CCONJ
ftr-356	822	26	the	the	DET
ftr-356	822	27	unadjustment	unadjustment	NOUN
ftr-356	822	28	/	/	SYM
ftr-356	822	29	adjustment	adjustment	NOUN
ftr-356	822	30	culture	culture	NOUN
ftr-356	822	31	that	that	PRON
ftr-356	822	32	dominates	dominate	VERB
ftr-356	822	33	the	the	DET
ftr-356	822	34	social	social	ADJ
ftr-356	822	35	order	order	NOUN
ftr-356	822	36	.	.	PUNCT
ftr-356	823	1	in	in	ADP
ftr-356	823	2	these	these	DET
ftr-356	823	3	relationships	relationship	NOUN
ftr-356	823	4	,	,	PUNCT
ftr-356	823	5	there	there	PRON
ftr-356	823	6	is	be	VERB
ftr-356	823	7	“	"	PUNCT
ftr-356	823	8	equilibrium	equilibrium	NOUN
ftr-356	823	9	”	"	PUNCT
ftr-356	823	10	between	between	ADP
ftr-356	823	11	the	the	DET
ftr-356	823	12	scope	scope	NOUN
ftr-356	823	13	of	of	ADP
ftr-356	823	14	adjustment	adjustment	NOUN
ftr-356	823	15	in	in	ADP
ftr-356	823	16	the	the	DET
ftr-356	823	17	social	social	ADJ
ftr-356	823	18	order	order	NOUN
ftr-356	823	19	and	and	CCONJ
ftr-356	823	20	in	in	ADP
ftr-356	823	21	the	the	DET
ftr-356	823	22	tax	tax	NOUN
ftr-356	823	23	regime	regime	NOUN
ftr-356	823	24	.	.	PUNCT
ftr-356	824	1	advancing	advance	VERB
ftr-356	824	2	adjustment	adjustment	NOUN
ftr-356	824	3	of	of	ADP
ftr-356	824	4	the	the	DET
ftr-356	824	5	tax	tax	NOUN
ftr-356	824	6	regime	regime	NOUN
ftr-356	824	7	requires	require	VERB
ftr-356	824	8	that	that	SCONJ
ftr-356	824	9	it	it	PRON
ftr-356	824	10	also	also	ADV
ftr-356	824	11	be	be	AUX
ftr-356	824	12	promoted	promote	VERB
ftr-356	824	13	in	in	ADP
ftr-356	824	14	the	the	DET
ftr-356	824	15	general	general	ADJ
ftr-356	824	16	social	social	ADJ
ftr-356	824	17	order	order	NOUN
ftr-356	824	18	.	.	PUNCT
ftr-356	825	1	adjustment	adjustment	NOUN
ftr-356	825	2	to	to	ADP
ftr-356	825	3	inflation	inflation	NOUN
ftr-356	825	4	demands	demand	VERB
ftr-356	825	5	the	the	DET
ftr-356	825	6	tax	tax	NOUN
ftr-356	825	7	discourse	discourse	NOUN
ftr-356	825	8	to	to	PART
ftr-356	825	9	be	be	AUX
ftr-356	825	10	integrated	integrate	VERB
ftr-356	825	11	within	within	ADP
ftr-356	825	12	the	the	DET
ftr-356	825	13	general	general	ADJ
ftr-356	825	14	social	social	ADJ
ftr-356	825	15	order	order	NOUN
ftr-356	825	16	.	.	PUNCT
ftr-356	826	1	this	this	DET
ftr-356	826	2	cultural	cultural	ADJ
ftr-356	826	3	paradigm	paradigm	NOUN
ftr-356	826	4	plays	play	VERB
ftr-356	826	5	a	a	DET
ftr-356	826	6	central	central	ADJ
ftr-356	826	7	role	role	NOUN
ftr-356	826	8	in	in	ADP
ftr-356	826	9	the	the	DET
ftr-356	826	10	tax	tax	NOUN
ftr-356	826	11	response	response	NOUN
ftr-356	826	12	to	to	ADP
ftr-356	826	13	inflation	inflation	NOUN
ftr-356	826	14	,	,	PUNCT
ftr-356	826	15	both	both	CCONJ
ftr-356	826	16	in	in	ADP
ftr-356	826	17	terms	term	NOUN
ftr-356	826	18	of	of	ADP
ftr-356	826	19	the	the	DET
ftr-356	826	20	adoption	adoption	NOUN
ftr-356	826	21	of	of	ADP
ftr-356	826	22	an	an	DET
ftr-356	826	23	adjustment	adjustment	NOUN
ftr-356	826	24	regime	regime	NOUN
ftr-356	826	25	,	,	PUNCT
ftr-356	826	26	and	and	CCONJ
ftr-356	826	27	in	in	ADP
ftr-356	826	28	regard	regard	NOUN
ftr-356	826	29	to	to	ADP
ftr-356	826	30	the	the	DET
ftr-356	826	31	scope	scope	NOUN
ftr-356	826	32	and	and	CCONJ
ftr-356	826	33	character	character	NOUN
ftr-356	826	34	of	of	ADP
ftr-356	826	35	that	that	DET
ftr-356	826	36	regime	regime	NOUN
ftr-356	826	37	.	.	PUNCT
ftr-356	827	1	according	accord	VERB
ftr-356	827	2	to	to	ADP
ftr-356	827	3	this	this	DET
ftr-356	827	4	approach	approach	NOUN
ftr-356	827	5	,	,	PUNCT
ftr-356	827	6	the	the	DET
ftr-356	827	7	academic	academic	ADJ
ftr-356	827	8	orientation	orientation	NOUN
ftr-356	827	9	that	that	PRON
ftr-356	827	10	sees	see	VERB
ftr-356	827	11	the	the	DET
ftr-356	827	12	complexity	complexity	NOUN
ftr-356	827	13	of	of	ADP
ftr-356	827	14	comprehensive	comprehensive	ADJ
ftr-356	827	15	and	and	CCONJ
ftr-356	827	16	partial	partial	ADJ
ftr-356	827	17	(	(	PUNCT
ftr-356	827	18	implicit	implicit	ADJ
ftr-356	827	19	and	and	CCONJ
ftr-356	827	20	explicit	explicit	ADJ
ftr-356	827	21	)	)	PUNCT
ftr-356	827	22	adjustment	adjustment	NOUN
ftr-356	827	23	as	as	ADP
ftr-356	827	24	the	the	DET
ftr-356	827	25	primary	primary	ADJ
ftr-356	827	26	cause	cause	NOUN
ftr-356	827	27	for	for	ADP
ftr-356	827	28	adopting	adopt	VERB
ftr-356	827	29	nominalism	nominalism	NOUN
ftr-356	827	30	is	be	AUX
ftr-356	827	31	largely	largely	ADV
ftr-356	827	32	rhetorical	rhetorical	ADJ
ftr-356	827	33	in	in	SCONJ
ftr-356	827	34	that	that	SCONJ
ftr-356	827	35	it	it	PRON
ftr-356	827	36	ignores	ignore	VERB
ftr-356	827	37	the	the	DET
ftr-356	827	38	following	following	NOUN
ftr-356	827	39	:	:	PUNCT
ftr-356	827	40	first	first	ADV
ftr-356	827	41	,	,	PUNCT
ftr-356	827	42	the	the	DET
ftr-356	827	43	current	current	ADJ
ftr-356	827	44	tax	tax	NOUN
ftr-356	827	45	regime	regime	NOUN
ftr-356	827	46	comprises	comprise	VERB
ftr-356	827	47	elements	element	NOUN
ftr-356	827	48	that	that	PRON
ftr-356	827	49	are	be	AUX
ftr-356	827	50	far	far	ADV
ftr-356	827	51	more	more	ADV
ftr-356	827	52	complex	complex	ADJ
ftr-356	827	53	than	than	ADP
ftr-356	827	54	the	the	DET
ftr-356	827	55	alleged	alleged	ADJ
ftr-356	827	56	“	"	PUNCT
ftr-356	827	57	complexity	complexity	NOUN
ftr-356	827	58	”	"	PUNCT
ftr-356	827	59	of	of	ADP
ftr-356	827	60	adjustment	adjustment	NOUN
ftr-356	827	61	for	for	ADP
ftr-356	827	62	inflation	inflation	NOUN
ftr-356	827	63	.	.	PUNCT
ftr-356	828	1	second	second	ADJ
ftr-356	828	2	,	,	PUNCT
ftr-356	828	3	greater	great	ADJ
ftr-356	828	4	weight	weight	NOUN
ftr-356	828	5	should	should	AUX
ftr-356	828	6	be	be	AUX
ftr-356	828	7	given	give	VERB
ftr-356	828	8	to	to	ADP
ftr-356	828	9	the	the	DET
ftr-356	828	10	cultural	cultural	ADJ
ftr-356	828	11	nature	nature	NOUN
ftr-356	828	12	of	of	ADP
ftr-356	828	13	adjustment	adjustment	NOUN
ftr-356	828	14	to	to	ADP
ftr-356	828	15	inflation	inflation	NOUN
ftr-356	828	16	,	,	PUNCT
ftr-356	828	17	and	and	CCONJ
ftr-356	828	18	less	less	ADJ
ftr-356	828	19	emphasis	emphasis	NOUN
ftr-356	828	20	should	should	AUX
ftr-356	828	21	be	be	AUX
ftr-356	828	22	placed	place	VERB
ftr-356	828	23	on	on	ADP
ftr-356	828	24	its	its	PRON
ftr-356	828	25	technical	technical	ADJ
ftr-356	828	26	aspects	aspect	NOUN
ftr-356	828	27	.	.	PUNCT
ftr-356	829	1	adjustment	adjustment	NOUN
ftr-356	829	2	for	for	ADP
ftr-356	829	3	inflation	inflation	NOUN
ftr-356	829	4	is	be	AUX
ftr-356	829	5	a	a	DET
ftr-356	829	6	cultural	cultural	ADJ
ftr-356	829	7	phenomenon	phenomenon	NOUN
ftr-356	829	8	and	and	CCONJ
ftr-356	829	9	not	not	PART
ftr-356	829	10	a	a	DET
ftr-356	829	11	technical	technical	ADJ
ftr-356	829	12	issue	issue	NOUN
ftr-356	829	13	.	.	PUNCT
ftr-356	830	1	this	this	DET
ftr-356	830	2	article	article	NOUN
ftr-356	830	3	takes	take	VERB
ftr-356	830	4	the	the	DET
ftr-356	830	5	view	view	NOUN
ftr-356	830	6	that	that	SCONJ
ftr-356	830	7	tax	tax	NOUN
ftr-356	830	8	regimes	regime	NOUN
ftr-356	830	9	should	should	AUX
ftr-356	830	10	be	be	AUX
ftr-356	830	11	analyzed	analyze	VERB
ftr-356	830	12	and	and	CCONJ
ftr-356	830	13	critiqued	critique	VERB
ftr-356	830	14	on	on	ADP
ftr-356	830	15	the	the	DET
ftr-356	830	16	basis	basis	NOUN
ftr-356	830	17	of	of	ADP
ftr-356	830	18	an	an	DET
ftr-356	830	19	integrative	integrative	ADJ
ftr-356	830	20	-	-	PUNCT
ftr-356	830	21	cultural	cultural	ADJ
ftr-356	830	22	approach	approach	NOUN
ftr-356	830	23	which	which	PRON
ftr-356	830	24	is	be	AUX
ftr-356	830	25	reflected	reflect	VERB
ftr-356	830	26	in	in	ADP
ftr-356	830	27	the	the	DET
ftr-356	830	28	social	social	ADJ
ftr-356	830	29	order	order	NOUN
ftr-356	830	30	,	,	PUNCT
ftr-356	830	31	rather	rather	ADV
ftr-356	830	32	than	than	ADP
ftr-356	830	33	an	an	DET
ftr-356	830	34	isolated	isolated	ADJ
ftr-356	830	35	phenomenon	phenomenon	NOUN
ftr-356	830	36	not	not	PART
ftr-356	830	37	playing	play	VERB
ftr-356	830	38	a	a	DET
ftr-356	830	39	major	major	ADJ
ftr-356	830	40	role	role	NOUN
ftr-356	830	41	in	in	ADP
ftr-356	830	42	the	the	DET
ftr-356	830	43	social	social	ADJ
ftr-356	830	44	order	order	NOUN
ftr-356	830	45	.	.	PUNCT