id	sid	tid	token	lemma	pos
ftr-373	1	1	microsoft	microsoft	PROPN
ftr-373	1	2	word	word	NOUN
ftr-373	1	3	first	first	ADV
ftr-373	1	4	5	5	NUM
ftr-373	1	5	pages-new.doc	pages-new.doc	PROPN
ftr-373	1	6	florida	florida	PROPN
ftr-373	1	7	tax	tax	NOUN
ftr-373	1	8	review	review	NOUN
ftr-373	1	9	volume	volume	NOUN
ftr-373	1	10	9	9	NUM
ftr-373	1	11	2009	2009	NUM
ftr-373	1	12	number	number	NOUN
ftr-373	1	13	5	5	NUM
ftr-373	1	14	555	555	NUM
ftr-373	1	15	democracy	democracy	NOUN
ftr-373	1	16	,	,	PUNCT
ftr-373	1	17	sovereignty	sovereignty	NOUN
ftr-373	1	18	and	and	CCONJ
ftr-373	1	19	tax	tax	NOUN
ftr-373	1	20	competition	competition	NOUN
ftr-373	1	21	:	:	PUNCT
ftr-373	1	22	the	the	DET
ftr-373	1	23	role	role	NOUN
ftr-373	1	24	of	of	ADP
ftr-373	1	25	tax	tax	NOUN
ftr-373	1	26	sovereignty	sovereignty	NOUN
ftr-373	1	27	in	in	ADP
ftr-373	1	28	shaping	shape	VERB
ftr-373	1	29	tax	tax	NOUN
ftr-373	1	30	cooperation	cooperation	NOUN
ftr-373	1	31	by	by	ADP
ftr-373	1	32	diane	diane	PROPN
ftr-373	1	33	ring∗	ring∗	NOUN
ftr-373	1	34	i.	i.	PROPN
ftr-373	1	35	the	the	DET
ftr-373	1	36	sovereignty	sovereignty	NOUN
ftr-373	1	37	backdrop	backdrop	NOUN
ftr-373	1	38	............................................................	............................................................	PUNCT
ftr-373	1	39	557	557	NUM
ftr-373	1	40	ii	ii	NOUN
ftr-373	1	41	.	.	PUNCT
ftr-373	1	42	tax	tax	NOUN
ftr-373	1	43	competition	competition	NOUN
ftr-373	1	44	and	and	CCONJ
ftr-373	1	45	the	the	DET
ftr-373	1	46	locus	locus	NOUN
ftr-373	1	47	of	of	ADP
ftr-373	1	48	sovereignty	sovereignty	NOUN
ftr-373	1	49	arguments	argument	NOUN
ftr-373	1	50	......................................................................	......................................................................	PUNCT
ftr-373	1	51	561	561	NUM
ftr-373	1	52	a.	a.	NOUN
ftr-373	1	53	introduction	introduction	NOUN
ftr-373	1	54	to	to	ADP
ftr-373	1	55	the	the	DET
ftr-373	1	56	tax	tax	NOUN
ftr-373	1	57	competition	competition	NOUN
ftr-373	1	58	concept	concept	NOUN
ftr-373	1	59	..........................	..........................	PUNCT
ftr-373	2	1	561	561	NUM
ftr-373	2	2	b.	b.	X
ftr-373	3	1	the	the	DET
ftr-373	3	2	states	state	NOUN
ftr-373	3	3	in	in	ADP
ftr-373	3	4	the	the	DET
ftr-373	3	5	tax	tax	NOUN
ftr-373	3	6	competition	competition	NOUN
ftr-373	3	7	debate	debate	NOUN
ftr-373	3	8	................................	................................	PUNCT
ftr-373	3	9	563	563	NUM
ftr-373	3	10	c.	c.	NOUN
ftr-373	3	11	evolving	evolve	VERB
ftr-373	3	12	positions	position	NOUN
ftr-373	3	13	on	on	ADP
ftr-373	3	14	tax	tax	NOUN
ftr-373	3	15	competition	competition	NOUN
ftr-373	3	16	...................................	...................................	PUNCT
ftr-373	3	17	567	567	NUM
ftr-373	3	18	iii	iii	NOUN
ftr-373	3	19	.	.	PUNCT
ftr-373	4	1	theoretical	theoretical	ADJ
ftr-373	4	2	challenges	challenge	NOUN
ftr-373	4	3	to	to	PART
ftr-373	4	4	tax	tax	NOUN
ftr-373	4	5	competition	competition	NOUN
ftr-373	4	6	and	and	CCONJ
ftr-373	4	7	the	the	DET
ftr-373	4	8	underlying	underlying	ADJ
ftr-373	4	9	vision	vision	NOUN
ftr-373	4	10	of	of	ADP
ftr-373	4	11	sovereignty	sovereignty	NOUN
ftr-373	4	12	..................................................	..................................................	PUNCT
ftr-373	5	1	570	570	NUM
ftr-373	5	2	a.	a.	NOUN
ftr-373	5	3	normative	normative	ADJ
ftr-373	5	4	claims	claim	NOUN
ftr-373	5	5	against	against	ADP
ftr-373	5	6	tax	tax	NOUN
ftr-373	5	7	competition	competition	NOUN
ftr-373	5	8	:	:	PUNCT
ftr-373	5	9	an	an	DET
ftr-373	5	10	introduction	introduction	NOUN
ftr-373	5	11	........................................................................	........................................................................	PUNCT
ftr-373	5	12	570	570	NUM
ftr-373	5	13	b.	b.	PROPN
ftr-373	5	14	an	an	DET
ftr-373	5	15	efficiency	efficiency	NOUN
ftr-373	5	16	critique	critique	NOUN
ftr-373	5	17	of	of	ADP
ftr-373	5	18	the	the	DET
ftr-373	5	19	pro	pro	ADJ
ftr-373	5	20	-	-	ADJ
ftr-373	5	21	competition	competition	ADJ
ftr-373	5	22	position	position	NOUN
ftr-373	5	23	?	?	PUNCT
ftr-373	5	24	.......	.......	PUNCT
ftr-373	6	1	573	573	NUM
ftr-373	6	2	c.	c.	NOUN
ftr-373	6	3	equity	equity	NOUN
ftr-373	6	4	grounds	ground	NOUN
ftr-373	6	5	for	for	ADP
ftr-373	6	6	curbing	curb	VERB
ftr-373	6	7	harmful	harmful	ADJ
ftr-373	6	8	tax	tax	NOUN
ftr-373	6	9	practices	practice	NOUN
ftr-373	6	10	...............	...............	PUNCT
ftr-373	6	11	576	576	NUM
ftr-373	6	12	1	1	NUM
ftr-373	6	13	.	.	PUNCT
ftr-373	7	1	introduction	introduction	NOUN
ftr-373	7	2	...................................................................	...................................................................	PUNCT
ftr-373	8	1	576	576	NUM
ftr-373	8	2	2	2	NUM
ftr-373	8	3	.	.	PUNCT
ftr-373	9	1	the	the	DET
ftr-373	9	2	equity	equity	NOUN
ftr-373	9	3	link	link	NOUN
ftr-373	9	4	to	to	ADP
ftr-373	9	5	sovereignty	sovereignty	NOUN
ftr-373	9	6	......................................	......................................	PUNCT
ftr-373	10	1	578	578	NUM
ftr-373	10	2	3	3	X
ftr-373	10	3	.	.	PUNCT
ftr-373	10	4	developing	develop	VERB
ftr-373	10	5	countries	country	NOUN
ftr-373	10	6	’	'	PUNCT
ftr-373	10	7	race	race	NOUN
ftr-373	10	8	to	to	ADP
ftr-373	10	9	the	the	DET
ftr-373	10	10	bottom	bottom	NOUN
ftr-373	10	11	–	–	PUNCT
ftr-373	10	12	a	a	DET
ftr-373	10	13	call	call	NOUN
ftr-373	10	14	for	for	ADP
ftr-373	10	15	inter	inter	ADJ
ftr-373	10	16	nation	nation	NOUN
ftr-373	10	17	equity	equity	NOUN
ftr-373	10	18	.............................................................	.............................................................	PUNCT
ftr-373	11	1	583	583	NUM
ftr-373	11	2	iv	iv	NOUN
ftr-373	11	3	.	.	PUNCT
ftr-373	11	4	strategic	strategic	ADJ
ftr-373	11	5	use	use	NOUN
ftr-373	11	6	of	of	ADP
ftr-373	11	7	sovereignty	sovereignty	NOUN
ftr-373	11	8	in	in	ADP
ftr-373	11	9	the	the	DET
ftr-373	11	10	mission	mission	NOUN
ftr-373	11	11	to	to	PART
ftr-373	11	12	secure	secure	VERB
ftr-373	11	13	cooperation	cooperation	NOUN
ftr-373	11	14	over	over	ADP
ftr-373	11	15	tax	tax	NOUN
ftr-373	11	16	competition	competition	NOUN
ftr-373	11	17	...............................................	...............................................	PUNCT
ftr-373	11	18	591	591	NUM
ftr-373	11	19	a.	a.	NOUN
ftr-373	11	20	resurgent	resurgent	ADJ
ftr-373	11	21	sovereignty	sovereignty	NOUN
ftr-373	11	22	claim	claim	NOUN
ftr-373	11	23	..................................................	..................................................	PUNCT
ftr-373	11	24	591	591	NUM
ftr-373	11	25	b.	b.	NOUN
ftr-373	11	26	sovereigns	sovereign	NOUN
ftr-373	11	27	and	and	CCONJ
ftr-373	11	28	the	the	DET
ftr-373	11	29	“	"	PUNCT
ftr-373	11	30	right	right	NOUN
ftr-373	11	31	”	"	PUNCT
ftr-373	11	32	to	to	PART
ftr-373	11	33	use	use	VERB
ftr-373	11	34	power	power	NOUN
ftr-373	11	35	,	,	PUNCT
ftr-373	11	36	leverage	leverage	NOUN
ftr-373	11	37	and	and	CCONJ
ftr-373	11	38	deal	deal	NOUN
ftr-373	11	39	making	make	VERB
ftr-373	11	40	....................................................................	....................................................................	PUNCT
ftr-373	12	1	592	592	NUM
ftr-373	12	2	c.	c.	NOUN
ftr-373	12	3	seeing	see	VERB
ftr-373	12	4	beyond	beyond	ADP
ftr-373	12	5	the	the	DET
ftr-373	12	6	sovereignty	sovereignty	NOUN
ftr-373	12	7	................................................	................................................	PUNCT
ftr-373	13	1	594	594	NUM
ftr-373	13	2	v.	v.	ADP
ftr-373	13	3	conclusion	conclusion	NOUN
ftr-373	13	4	.........................................................................................	.........................................................................................	PUNCT
ftr-373	13	5	595	595	NUM
ftr-373	13	6	∗	∗	NOUN
ftr-373	13	7	professor	professor	NOUN
ftr-373	13	8	of	of	ADP
ftr-373	13	9	law	law	NOUN
ftr-373	13	10	,	,	PUNCT
ftr-373	13	11	boston	boston	PROPN
ftr-373	13	12	college	college	PROPN
ftr-373	13	13	law	law	PROPN
ftr-373	13	14	school	school	NOUN
ftr-373	13	15	.	.	PUNCT
ftr-373	14	1	i	i	PRON
ftr-373	14	2	would	would	AUX
ftr-373	14	3	like	like	VERB
ftr-373	14	4	to	to	PART
ftr-373	14	5	thank	thank	VERB
ftr-373	14	6	ilan	ilan	PROPN
ftr-373	14	7	benshalom	benshalom	PROPN
ftr-373	14	8	,	,	PUNCT
ftr-373	14	9	yariv	yariv	PROPN
ftr-373	14	10	brauner	brauner	NOUN
ftr-373	14	11	,	,	PUNCT
ftr-373	14	12	james	james	PROPN
ftr-373	14	13	repetti	repetti	PROPN
ftr-373	14	14	,	,	PUNCT
ftr-373	14	15	and	and	CCONJ
ftr-373	14	16	the	the	DET
ftr-373	14	17	participants	participant	NOUN
ftr-373	14	18	in	in	ADP
ftr-373	14	19	the	the	DET
ftr-373	14	20	university	university	PROPN
ftr-373	14	21	of	of	ADP
ftr-373	14	22	montreal	montreal	PROPN
ftr-373	14	23	workshop	workshop	NOUN
ftr-373	14	24	on	on	ADP
ftr-373	14	25	“	"	PUNCT
ftr-373	14	26	tax	tax	NOUN
ftr-373	14	27	competition	competition	NOUN
ftr-373	14	28	:	:	PUNCT
ftr-373	14	29	how	how	SCONJ
ftr-373	14	30	to	to	PART
ftr-373	14	31	meet	meet	VERB
ftr-373	14	32	the	the	DET
ftr-373	14	33	normative	normative	ADJ
ftr-373	14	34	and	and	CCONJ
ftr-373	14	35	political	political	ADJ
ftr-373	14	36	challenge	challenge	NOUN
ftr-373	14	37	,	,	PUNCT
ftr-373	14	38	”	"	PUNCT
ftr-373	14	39	and	and	CCONJ
ftr-373	14	40	the	the	DET
ftr-373	14	41	university	university	PROPN
ftr-373	14	42	of	of	ADP
ftr-373	14	43	florida	florida	PROPN
ftr-373	14	44	international	international	ADJ
ftr-373	14	45	tax	tax	NOUN
ftr-373	14	46	symposium	symposium	NOUN
ftr-373	14	47	for	for	ADP
ftr-373	14	48	their	their	PRON
ftr-373	14	49	helpful	helpful	ADJ
ftr-373	14	50	comments	comment	NOUN
ftr-373	14	51	.	.	PUNCT
ftr-373	15	1	556	556	NUM
ftr-373	15	2	florida	florida	PROPN
ftr-373	15	3	tax	tax	NOUN
ftr-373	15	4	review	review	NOUN
ftr-373	15	5	[	[	X
ftr-373	15	6	vol	vol	NOUN
ftr-373	15	7	.	.	NOUN
ftr-373	15	8	9:5	9:5	NUM
ftr-373	15	9	democracy	democracy	NOUN
ftr-373	15	10	,	,	PUNCT
ftr-373	15	11	sovereignty	sovereignty	NOUN
ftr-373	15	12	and	and	CCONJ
ftr-373	15	13	tax	tax	NOUN
ftr-373	15	14	competition	competition	NOUN
ftr-373	15	15	:	:	PUNCT
ftr-373	15	16	the	the	DET
ftr-373	15	17	role	role	NOUN
ftr-373	15	18	of	of	ADP
ftr-373	15	19	tax	tax	NOUN
ftr-373	15	20	sovereignty	sovereignty	NOUN
ftr-373	15	21	in	in	ADP
ftr-373	15	22	shaping	shape	VERB
ftr-373	15	23	tax	tax	NOUN
ftr-373	15	24	cooperation	cooperation	NOUN
ftr-373	15	25	by	by	ADP
ftr-373	15	26	diane	diane	NOUN
ftr-373	15	27	ring	ring	NOUN
ftr-373	15	28	virtually	virtually	ADV
ftr-373	15	29	all	all	PRON
ftr-373	15	30	efforts	effort	NOUN
ftr-373	15	31	to	to	PART
ftr-373	15	32	confront	confront	VERB
ftr-373	15	33	and	and	CCONJ
ftr-373	15	34	curb	curb	VERB
ftr-373	15	35	tax	tax	NOUN
ftr-373	15	36	competition	competition	NOUN
ftr-373	15	37	effectively	effectively	ADV
ftr-373	15	38	require	require	VERB
ftr-373	15	39	some	some	DET
ftr-373	15	40	measure	measure	NOUN
ftr-373	15	41	of	of	ADP
ftr-373	15	42	cooperation	cooperation	NOUN
ftr-373	15	43	among	among	ADP
ftr-373	15	44	nation	nation	NOUN
ftr-373	15	45	-	-	PUNCT
ftr-373	15	46	states	state	NOUN
ftr-373	15	47	.	.	PUNCT
ftr-373	16	1	regardless	regardless	ADV
ftr-373	16	2	of	of	ADP
ftr-373	16	3	the	the	DET
ftr-373	16	4	precise	precise	ADJ
ftr-373	16	5	amount	amount	NOUN
ftr-373	16	6	and	and	CCONJ
ftr-373	16	7	type	type	NOUN
ftr-373	16	8	of	of	ADP
ftr-373	16	9	competition	competition	NOUN
ftr-373	16	10	deemed	deem	VERB
ftr-373	16	11	acceptable	acceptable	ADJ
ftr-373	16	12	,	,	PUNCT
ftr-373	16	13	the	the	DET
ftr-373	16	14	cooperation	cooperation	NOUN
ftr-373	16	15	question	question	NOUN
ftr-373	16	16	arises	arise	VERB
ftr-373	16	17	.	.	PUNCT
ftr-373	17	1	only	only	ADV
ftr-373	17	2	for	for	ADP
ftr-373	17	3	those	those	PRON
ftr-373	17	4	who	who	PRON
ftr-373	17	5	would	would	AUX
ftr-373	17	6	advocate	advocate	VERB
ftr-373	17	7	a	a	DET
ftr-373	17	8	complete	complete	ADJ
ftr-373	17	9	acceptance	acceptance	NOUN
ftr-373	17	10	of	of	ADP
ftr-373	17	11	all	all	DET
ftr-373	17	12	forms	form	NOUN
ftr-373	17	13	of	of	ADP
ftr-373	17	14	“	"	PUNCT
ftr-373	17	15	tax	tax	NOUN
ftr-373	17	16	competition	competition	NOUN
ftr-373	17	17	”	"	PUNCT
ftr-373	17	18	would	would	AUX
ftr-373	17	19	cooperation	cooperation	NOUN
ftr-373	17	20	seem	seem	VERB
ftr-373	17	21	irrelevant	irrelevant	ADJ
ftr-373	17	22	,	,	PUNCT
ftr-373	17	23	although	although	SCONJ
ftr-373	17	24	even	even	ADV
ftr-373	17	25	for	for	ADP
ftr-373	17	26	those	those	DET
ftr-373	17	27	pro	pro	ADJ
ftr-373	17	28	-	-	ADJ
ftr-373	17	29	competition	competition	ADJ
ftr-373	17	30	advocates	advocate	NOUN
ftr-373	17	31	,	,	PUNCT
ftr-373	17	32	some	some	DET
ftr-373	17	33	joint	joint	ADJ
ftr-373	17	34	advocacy	advocacy	NOUN
ftr-373	17	35	on	on	ADP
ftr-373	17	36	the	the	DET
ftr-373	17	37	part	part	NOUN
ftr-373	17	38	of	of	ADP
ftr-373	17	39	the	the	DET
ftr-373	17	40	“	"	PUNCT
ftr-373	17	41	competing	compete	VERB
ftr-373	17	42	”	"	PUNCT
ftr-373	17	43	nations	nation	NOUN
ftr-373	17	44	has	have	AUX
ftr-373	17	45	formed	form	VERB
ftr-373	17	46	an	an	DET
ftr-373	17	47	important	important	ADJ
ftr-373	17	48	part	part	NOUN
ftr-373	17	49	of	of	ADP
ftr-373	17	50	their	their	PRON
ftr-373	17	51	efforts	effort	NOUN
ftr-373	17	52	to	to	PART
ftr-373	17	53	maintain	maintain	VERB
ftr-373	17	54	competitive	competitive	ADJ
ftr-373	17	55	practices.1	practices.1	NOUN
ftr-373	17	56	assuming	assume	VERB
ftr-373	17	57	we	we	PRON
ftr-373	17	58	envision	envision	VERB
ftr-373	17	59	a	a	DET
ftr-373	17	60	world	world	NOUN
ftr-373	17	61	in	in	ADP
ftr-373	17	62	which	which	PRON
ftr-373	17	63	there	there	PRON
ftr-373	17	64	is	be	VERB
ftr-373	17	65	some	some	DET
ftr-373	17	66	notable	notable	ADJ
ftr-373	17	67	commitment	commitment	NOUN
ftr-373	17	68	by	by	ADP
ftr-373	17	69	a	a	DET
ftr-373	17	70	number	number	NOUN
ftr-373	17	71	of	of	ADP
ftr-373	17	72	nations	nation	NOUN
ftr-373	17	73	to	to	PART
ftr-373	17	74	tackle	tackle	VERB
ftr-373	17	75	the	the	DET
ftr-373	17	76	problem	problem	NOUN
ftr-373	17	77	of	of	ADP
ftr-373	17	78	“	"	PUNCT
ftr-373	17	79	harmful	harmful	ADJ
ftr-373	17	80	”	"	PUNCT
ftr-373	17	81	tax	tax	NOUN
ftr-373	17	82	competition	competition	NOUN
ftr-373	17	83	,	,	PUNCT
ftr-373	17	84	what	what	PRON
ftr-373	17	85	will	will	AUX
ftr-373	17	86	their	their	PRON
ftr-373	17	87	solution	solution	NOUN
ftr-373	17	88	look	look	VERB
ftr-373	17	89	like	like	ADP
ftr-373	17	90	?	?	PUNCT
ftr-373	18	1	the	the	DET
ftr-373	18	2	prospect	prospect	NOUN
ftr-373	18	3	of	of	ADP
ftr-373	18	4	tax	tax	NOUN
ftr-373	18	5	cooperation	cooperation	NOUN
ftr-373	18	6	inevitably	inevitably	ADV
ftr-373	18	7	raises	raise	VERB
ftr-373	18	8	questions	question	NOUN
ftr-373	18	9	regarding	regard	VERB
ftr-373	18	10	the	the	DET
ftr-373	18	11	plausibility	plausibility	NOUN
ftr-373	18	12	of	of	ADP
ftr-373	18	13	such	such	ADJ
ftr-373	18	14	cooperation	cooperation	NOUN
ftr-373	18	15	,	,	PUNCT
ftr-373	18	16	the	the	DET
ftr-373	18	17	scope	scope	NOUN
ftr-373	18	18	and	and	CCONJ
ftr-373	18	19	best	good	ADJ
ftr-373	18	20	context	context	NOUN
ftr-373	18	21	for	for	ADP
ftr-373	18	22	such	such	ADJ
ftr-373	18	23	cooperation	cooperation	NOUN
ftr-373	18	24	and	and	CCONJ
ftr-373	18	25	the	the	DET
ftr-373	18	26	normative	normative	ADJ
ftr-373	18	27	principles	principle	NOUN
ftr-373	18	28	upon	upon	SCONJ
ftr-373	18	29	which	which	PRON
ftr-373	18	30	it	it	PRON
ftr-373	18	31	rests	rest	VERB
ftr-373	18	32	.	.	PUNCT
ftr-373	19	1	yet	yet	ADV
ftr-373	19	2	attempting	attempt	VERB
ftr-373	19	3	to	to	PART
ftr-373	19	4	resolve	resolve	VERB
ftr-373	19	5	these	these	DET
ftr-373	19	6	broad	broad	ADJ
ftr-373	19	7	questions	question	NOUN
ftr-373	19	8	can	can	AUX
ftr-373	19	9	be	be	AUX
ftr-373	19	10	daunting	daunt	VERB
ftr-373	19	11	.	.	PUNCT
ftr-373	20	1	this	this	DET
ftr-373	20	2	paper	paper	NOUN
ftr-373	20	3	contends	contend	VERB
ftr-373	20	4	that	that	SCONJ
ftr-373	20	5	sovereignty	sovereignty	NOUN
ftr-373	20	6	shapes	shape	VERB
ftr-373	20	7	both	both	CCONJ
ftr-373	20	8	the	the	DET
ftr-373	20	9	problem	problem	NOUN
ftr-373	20	10	of	of	ADP
ftr-373	20	11	tax	tax	NOUN
ftr-373	20	12	competition	competition	NOUN
ftr-373	20	13	and	and	CCONJ
ftr-373	20	14	the	the	DET
ftr-373	20	15	solution	solution	NOUN
ftr-373	20	16	of	of	ADP
ftr-373	20	17	cooperation	cooperation	NOUN
ftr-373	20	18	.	.	PUNCT
ftr-373	21	1	understanding	understand	VERB
ftr-373	21	2	the	the	DET
ftr-373	21	3	functional	functional	ADJ
ftr-373	21	4	and	and	CCONJ
ftr-373	21	5	normative	normative	ADJ
ftr-373	21	6	goals	goal	NOUN
ftr-373	21	7	underlying	underlie	VERB
ftr-373	21	8	nation	nation	NOUN
ftr-373	21	9	-	-	PUNCT
ftr-373	21	10	states	state	NOUN
ftr-373	21	11	’	'	PUNCT
ftr-373	21	12	claims	claim	NOUN
ftr-373	21	13	for	for	ADP
ftr-373	21	14	tax	tax	NOUN
ftr-373	21	15	sovereignty	sovereignty	NOUN
ftr-373	21	16	can	can	AUX
ftr-373	21	17	enable	enable	VERB
ftr-373	21	18	us	we	PRON
ftr-373	21	19	to	to	PART
ftr-373	21	20	assess	assess	VERB
ftr-373	21	21	,	,	PUNCT
ftr-373	21	22	predict	predict	VERB
ftr-373	21	23	and	and	CCONJ
ftr-373	21	24	influence	influence	NOUN
ftr-373	21	25	prospects	prospect	NOUN
ftr-373	21	26	for	for	ADP
ftr-373	21	27	tax	tax	NOUN
ftr-373	21	28	cooperation	cooperation	NOUN
ftr-373	21	29	.	.	PUNCT
ftr-373	22	1	as	as	SCONJ
ftr-373	22	2	i	i	PRON
ftr-373	22	3	have	have	AUX
ftr-373	22	4	argued	argue	VERB
ftr-373	22	5	elsewhere,2	elsewhere,2	NOUN
ftr-373	22	6	claims	claim	NOUN
ftr-373	22	7	of	of	ADP
ftr-373	22	8	tax	tax	NOUN
ftr-373	22	9	sovereignty	sovereignty	NOUN
ftr-373	22	10	are	be	AUX
ftr-373	22	11	proffered	proffer	VERB
ftr-373	22	12	in	in	ADP
ftr-373	22	13	a	a	DET
ftr-373	22	14	variety	variety	NOUN
ftr-373	22	15	of	of	ADP
ftr-373	22	16	situations	situation	NOUN
ftr-373	22	17	,	,	PUNCT
ftr-373	22	18	by	by	ADP
ftr-373	22	19	a	a	DET
ftr-373	22	20	variety	variety	NOUN
ftr-373	22	21	of	of	ADP
ftr-373	22	22	actors	actor	NOUN
ftr-373	22	23	,	,	PUNCT
ftr-373	22	24	with	with	ADP
ftr-373	22	25	a	a	DET
ftr-373	22	26	variety	variety	NOUN
ftr-373	22	27	of	of	ADP
ftr-373	22	28	motives	motive	NOUN
ftr-373	22	29	,	,	PUNCT
ftr-373	22	30	but	but	CCONJ
ftr-373	22	31	there	there	PRON
ftr-373	22	32	are	be	VERB
ftr-373	22	33	nonetheless	nonetheless	ADV
ftr-373	22	34	several	several	ADJ
ftr-373	22	35	core	core	NOUN
ftr-373	22	36	goals	goal	NOUN
ftr-373	22	37	that	that	PRON
ftr-373	22	38	are	be	AUX
ftr-373	22	39	at	at	ADP
ftr-373	22	40	risk	risk	NOUN
ftr-373	22	41	when	when	SCONJ
ftr-373	22	42	a	a	DET
ftr-373	22	43	nation	nation	NOUN
ftr-373	22	44	-	-	PUNCT
ftr-373	22	45	state	state	NOUN
ftr-373	22	46	makes	make	VERB
ftr-373	22	47	the	the	DET
ftr-373	22	48	decision	decision	NOUN
ftr-373	22	49	to	to	PART
ftr-373	22	50	surrender	surrender	VERB
ftr-373	22	51	some	some	DET
ftr-373	22	52	measure	measure	NOUN
ftr-373	22	53	of	of	ADP
ftr-373	22	54	its	its	PRON
ftr-373	22	55	tax	tax	NOUN
ftr-373	22	56	power	power	NOUN
ftr-373	22	57	.	.	PUNCT
ftr-373	23	1	an	an	DET
ftr-373	23	2	understanding	understanding	NOUN
ftr-373	23	3	of	of	ADP
ftr-373	23	4	these	these	DET
ftr-373	23	5	goals	goal	NOUN
ftr-373	23	6	and	and	CCONJ
ftr-373	23	7	principles	principle	NOUN
ftr-373	23	8	helps	help	VERB
ftr-373	23	9	highlight	highlight	VERB
ftr-373	23	10	unresolved	unresolved	ADJ
ftr-373	23	11	issues	issue	NOUN
ftr-373	23	12	in	in	ADP
ftr-373	23	13	tax	tax	NOUN
ftr-373	23	14	competition	competition	NOUN
ftr-373	23	15	conversations	conversation	NOUN
ftr-373	23	16	,	,	PUNCT
ftr-373	23	17	fruitful	fruitful	ADJ
ftr-373	23	18	avenues	avenue	NOUN
ftr-373	23	19	for	for	ADP
ftr-373	23	20	cooperation	cooperation	NOUN
ftr-373	23	21	efforts	effort	NOUN
ftr-373	23	22	,	,	PUNCT
ftr-373	23	23	and	and	CCONJ
ftr-373	23	24	the	the	DET
ftr-373	23	25	connections	connection	NOUN
ftr-373	23	26	among	among	ADP
ftr-373	23	27	inter	inter	ADJ
ftr-373	23	28	-	-	ADJ
ftr-373	23	29	nation	nation	ADJ
ftr-373	23	30	equity	equity	NOUN
ftr-373	23	31	(	(	PUNCT
ftr-373	23	32	which	which	PRON
ftr-373	23	33	presumes	presume	VERB
ftr-373	23	34	sovereignty	sovereignty	NOUN
ftr-373	23	35	)	)	PUNCT
ftr-373	23	36	,	,	PUNCT
ftr-373	23	37	interindividual	interindividual	ADJ
ftr-373	23	38	equity	equity	NOUN
ftr-373	23	39	,	,	PUNCT
ftr-373	23	40	and	and	CCONJ
ftr-373	23	41	competition	competition	NOUN
ftr-373	23	42	.	.	PUNCT
ftr-373	24	1	1	1	X
ftr-373	24	2	.	.	X
ftr-373	24	3	many	many	ADJ
ftr-373	24	4	of	of	ADP
ftr-373	24	5	the	the	DET
ftr-373	24	6	tax	tax	NOUN
ftr-373	24	7	havens	haven	NOUN
ftr-373	24	8	joined	join	VERB
ftr-373	24	9	together	together	ADV
ftr-373	24	10	in	in	ADP
ftr-373	24	11	an	an	DET
ftr-373	24	12	effort	effort	NOUN
ftr-373	24	13	to	to	PART
ftr-373	24	14	resist	resist	VERB
ftr-373	24	15	the	the	DET
ftr-373	24	16	oecd	oecd	PROPN
ftr-373	24	17	harmful	harmful	ADJ
ftr-373	24	18	tax	tax	NOUN
ftr-373	24	19	competition	competition	NOUN
ftr-373	24	20	project	project	NOUN
ftr-373	24	21	.	.	PUNCT
ftr-373	25	1	see	see	VERB
ftr-373	25	2	,	,	PUNCT
ftr-373	25	3	e.g.	e.g.	ADV
ftr-373	25	4	,	,	PUNCT
ftr-373	25	5	free	free	ADJ
ftr-373	25	6	-	-	PUNCT
ftr-373	25	7	market	market	NOUN
ftr-373	25	8	activists	activist	NOUN
ftr-373	25	9	ask	ask	VERB
ftr-373	25	10	cayman	cayman	NOUN
ftr-373	25	11	islands	island	NOUN
ftr-373	25	12	to	to	PART
ftr-373	25	13	rescind	rescind	VERB
ftr-373	25	14	oecd	oecd	PROPN
ftr-373	25	15	commitment	commitment	NOUN
ftr-373	25	16	,	,	PUNCT
ftr-373	25	17	22	22	NUM
ftr-373	25	18	tax	tax	NOUN
ftr-373	25	19	notes	note	NOUN
ftr-373	25	20	int’l	int’l	NOUN
ftr-373	25	21	2971	2971	NUM
ftr-373	25	22	(	(	PUNCT
ftr-373	25	23	jun	jun	PROPN
ftr-373	25	24	.	.	PROPN
ftr-373	25	25	11	11	NUM
ftr-373	25	26	,	,	PUNCT
ftr-373	25	27	2001	2001	NUM
ftr-373	25	28	)	)	PUNCT
ftr-373	25	29	(	(	PUNCT
ftr-373	25	30	noting	note	VERB
ftr-373	25	31	a	a	DET
ftr-373	25	32	may	may	PROPN
ftr-373	25	33	2001	2001	NUM
ftr-373	25	34	presentation	presentation	NOUN
ftr-373	25	35	at	at	ADP
ftr-373	25	36	the	the	DET
ftr-373	25	37	cayman	cayman	PROPN
ftr-373	25	38	islands	islands	PROPN
ftr-373	25	39	chamber	chamber	PROPN
ftr-373	25	40	of	of	ADP
ftr-373	25	41	commerce	commerce	PROPN
ftr-373	25	42	meeting	meeting	NOUN
ftr-373	25	43	to	to	PART
ftr-373	25	44	encourage	encourage	VERB
ftr-373	25	45	the	the	DET
ftr-373	25	46	cayman	cayman	PROPN
ftr-373	25	47	islands	island	NOUN
ftr-373	25	48	to	to	PART
ftr-373	25	49	rethink	rethink	VERB
ftr-373	25	50	its	its	PRON
ftr-373	25	51	commitment	commitment	NOUN
ftr-373	25	52	to	to	PART
ftr-373	25	53	comply	comply	VERB
ftr-373	25	54	with	with	ADP
ftr-373	25	55	the	the	DET
ftr-373	25	56	oecd	oecd	PROPN
ftr-373	25	57	tax	tax	NOUN
ftr-373	25	58	competition	competition	NOUN
ftr-373	25	59	recommendations	recommendation	NOUN
ftr-373	25	60	)	)	PUNCT
ftr-373	25	61	.	.	PUNCT
ftr-373	26	1	2	2	X
ftr-373	26	2	.	.	X
ftr-373	26	3	diane	diane	NOUN
ftr-373	26	4	ring	ring	NOUN
ftr-373	26	5	,	,	PUNCT
ftr-373	26	6	what	what	PRON
ftr-373	26	7	’s	’	VERB
ftr-373	26	8	at	at	ADP
ftr-373	26	9	stake	stake	NOUN
ftr-373	26	10	in	in	ADP
ftr-373	26	11	the	the	DET
ftr-373	26	12	sovereignty	sovereignty	NOUN
ftr-373	26	13	debate	debate	NOUN
ftr-373	26	14	?	?	PUNCT
ftr-373	26	15	:	:	PUNCT
ftr-373	27	1	international	international	ADJ
ftr-373	27	2	tax	tax	NOUN
ftr-373	27	3	and	and	CCONJ
ftr-373	27	4	the	the	DET
ftr-373	27	5	nation	nation	NOUN
ftr-373	27	6	-	-	PUNCT
ftr-373	27	7	state	state	NOUN
ftr-373	27	8	,	,	PUNCT
ftr-373	27	9	49	49	NUM
ftr-373	27	10	virginia	virginia	PROPN
ftr-373	27	11	j.	j.	PROPN
ftr-373	27	12	of	of	ADP
ftr-373	27	13	int’l	int’l	NUM
ftr-373	27	14	l.	l.	PROPN
ftr-373	27	15	155	155	NUM
ftr-373	27	16	(	(	PUNCT
ftr-373	27	17	2008	2008	NUM
ftr-373	27	18	)	)	PUNCT
ftr-373	27	19	.	.	PUNCT
ftr-373	28	1	2009	2009	NUM
ftr-373	28	2	]	]	PUNCT
ftr-373	28	3	democracy	democracy	NOUN
ftr-373	28	4	,	,	PUNCT
ftr-373	28	5	sovereignty	sovereignty	NOUN
ftr-373	28	6	and	and	CCONJ
ftr-373	28	7	tax	tax	NOUN
ftr-373	28	8	competition	competition	NOUN
ftr-373	28	9	557	557	NUM
ftr-373	28	10	this	this	DET
ftr-373	28	11	paper	paper	NOUN
ftr-373	28	12	does	do	AUX
ftr-373	28	13	not	not	PART
ftr-373	28	14	seek	seek	VERB
ftr-373	28	15	to	to	PART
ftr-373	28	16	establish	establish	VERB
ftr-373	28	17	whether	whether	SCONJ
ftr-373	28	18	and	and	CCONJ
ftr-373	28	19	when	when	SCONJ
ftr-373	28	20	tax	tax	NOUN
ftr-373	28	21	competition	competition	NOUN
ftr-373	28	22	is	be	AUX
ftr-373	28	23	good	good	ADJ
ftr-373	28	24	or	or	CCONJ
ftr-373	28	25	bad	bad	ADJ
ftr-373	28	26	.	.	PUNCT
ftr-373	29	1	that	that	PRON
ftr-373	29	2	is	be	AUX
ftr-373	29	3	a	a	DET
ftr-373	29	4	distinct	distinct	ADJ
ftr-373	29	5	question	question	NOUN
ftr-373	29	6	reflecting	reflect	VERB
ftr-373	29	7	assessments	assessment	NOUN
ftr-373	29	8	of	of	ADP
ftr-373	29	9	government	government	NOUN
ftr-373	29	10	action	action	NOUN
ftr-373	29	11	,	,	PUNCT
ftr-373	29	12	the	the	DET
ftr-373	29	13	market	market	NOUN
ftr-373	29	14	,	,	PUNCT
ftr-373	29	15	externalities	externality	NOUN
ftr-373	29	16	,	,	PUNCT
ftr-373	29	17	and	and	CCONJ
ftr-373	29	18	behavioral	behavioral	ADJ
ftr-373	29	19	predictions	prediction	NOUN
ftr-373	29	20	.	.	PUNCT
ftr-373	30	1	instead	instead	ADV
ftr-373	30	2	,	,	PUNCT
ftr-373	30	3	this	this	DET
ftr-373	30	4	paper	paper	NOUN
ftr-373	30	5	assumes	assume	VERB
ftr-373	30	6	that	that	SCONJ
ftr-373	30	7	some	some	DET
ftr-373	30	8	subset	subset	NOUN
ftr-373	30	9	of	of	ADP
ftr-373	30	10	countries	country	NOUN
ftr-373	30	11	will	will	AUX
ftr-373	30	12	contend	contend	VERB
ftr-373	30	13	that	that	SCONJ
ftr-373	30	14	certain	certain	ADJ
ftr-373	30	15	tax	tax	NOUN
ftr-373	30	16	competition	competition	NOUN
ftr-373	30	17	is	be	AUX
ftr-373	30	18	undesirable	undesirable	ADJ
ftr-373	30	19	.	.	PUNCT
ftr-373	31	1	from	from	ADP
ftr-373	31	2	that	that	DET
ftr-373	31	3	baseline	baseline	NOUN
ftr-373	31	4	,	,	PUNCT
ftr-373	31	5	the	the	DET
ftr-373	31	6	paper	paper	NOUN
ftr-373	31	7	considers	consider	VERB
ftr-373	31	8	the	the	DET
ftr-373	31	9	question	question	NOUN
ftr-373	31	10	of	of	ADP
ftr-373	31	11	how	how	SCONJ
ftr-373	31	12	sovereignty	sovereignty	NOUN
ftr-373	31	13	shapes	shape	VERB
ftr-373	31	14	arguments	argument	NOUN
ftr-373	31	15	over	over	ADP
ftr-373	31	16	the	the	DET
ftr-373	31	17	merits	merit	NOUN
ftr-373	31	18	of	of	ADP
ftr-373	31	19	tax	tax	NOUN
ftr-373	31	20	competition	competition	NOUN
ftr-373	31	21	and	and	CCONJ
ftr-373	31	22	how	how	SCONJ
ftr-373	31	23	sovereignty	sovereignty	NOUN
ftr-373	31	24	influences	influence	VERB
ftr-373	31	25	the	the	DET
ftr-373	31	26	design	design	NOUN
ftr-373	31	27	of	of	ADP
ftr-373	31	28	responses	response	NOUN
ftr-373	31	29	to	to	ADP
ftr-373	31	30	tax	tax	NOUN
ftr-373	31	31	competition	competition	NOUN
ftr-373	31	32	.	.	PUNCT
ftr-373	32	1	part	part	NOUN
ftr-373	32	2	i	i	PRON
ftr-373	32	3	provides	provide	VERB
ftr-373	32	4	a	a	DET
ftr-373	32	5	basic	basic	ADJ
ftr-373	32	6	overview	overview	NOUN
ftr-373	32	7	of	of	ADP
ftr-373	32	8	sovereignty	sovereignty	NOUN
ftr-373	32	9	concepts	concept	NOUN
ftr-373	32	10	,	,	PUNCT
ftr-373	32	11	in	in	ADP
ftr-373	32	12	particular	particular	ADJ
ftr-373	32	13	their	their	PRON
ftr-373	32	14	relevance	relevance	NOUN
ftr-373	32	15	to	to	ADP
ftr-373	32	16	a	a	DET
ftr-373	32	17	nation	nation	NOUN
ftr-373	32	18	-	-	PUNCT
ftr-373	32	19	state	state	NOUN
ftr-373	32	20	desirous	desirous	ADJ
ftr-373	32	21	of	of	ADP
ftr-373	32	22	control	control	NOUN
ftr-373	32	23	over	over	ADP
ftr-373	32	24	tax	tax	NOUN
ftr-373	32	25	policy	policy	NOUN
ftr-373	32	26	.	.	PUNCT
ftr-373	33	1	part	part	NOUN
ftr-373	33	2	ii	ii	PROPN
ftr-373	33	3	defines	define	VERB
ftr-373	33	4	tax	tax	NOUN
ftr-373	33	5	competition	competition	NOUN
ftr-373	33	6	,	,	PUNCT
ftr-373	33	7	identifies	identify	VERB
ftr-373	33	8	the	the	DET
ftr-373	33	9	different	different	ADJ
ftr-373	33	10	kinds	kind	NOUN
ftr-373	33	11	of	of	ADP
ftr-373	33	12	states	state	NOUN
ftr-373	33	13	involved	involve	VERB
ftr-373	33	14	,	,	PUNCT
ftr-373	33	15	reviews	review	VERB
ftr-373	33	16	the	the	DET
ftr-373	33	17	emergence	emergence	NOUN
ftr-373	33	18	of	of	ADP
ftr-373	33	19	the	the	DET
ftr-373	33	20	oecd	oecd	PROPN
ftr-373	33	21	project	project	NOUN
ftr-373	33	22	to	to	PART
ftr-373	33	23	limit	limit	VERB
ftr-373	33	24	harmful	harmful	ADJ
ftr-373	33	25	tax	tax	NOUN
ftr-373	33	26	competition	competition	NOUN
ftr-373	33	27	,	,	PUNCT
ftr-373	33	28	and	and	CCONJ
ftr-373	33	29	traces	trace	VERB
ftr-373	33	30	the	the	DET
ftr-373	33	31	eu	eu	PROPN
ftr-373	33	32	experience	experience	NOUN
ftr-373	33	33	with	with	ADP
ftr-373	33	34	tax	tax	NOUN
ftr-373	33	35	competition	competition	NOUN
ftr-373	33	36	.	.	PUNCT
ftr-373	34	1	part	part	NOUN
ftr-373	34	2	iii	iii	NUM
ftr-373	34	3	explores	explore	NOUN
ftr-373	34	4	the	the	DET
ftr-373	34	5	normative	normative	ADJ
ftr-373	34	6	grounds	ground	NOUN
ftr-373	34	7	for	for	ADP
ftr-373	34	8	challenging	challenge	VERB
ftr-373	34	9	tax	tax	NOUN
ftr-373	34	10	competition	competition	NOUN
ftr-373	34	11	and	and	CCONJ
ftr-373	34	12	the	the	DET
ftr-373	34	13	role	role	NOUN
ftr-373	34	14	of	of	ADP
ftr-373	34	15	sovereignty	sovereignty	NOUN
ftr-373	34	16	in	in	ADP
ftr-373	34	17	shaping	shape	VERB
ftr-373	34	18	and	and	CCONJ
ftr-373	34	19	limiting	limit	VERB
ftr-373	34	20	these	these	DET
ftr-373	34	21	challenges	challenge	NOUN
ftr-373	34	22	.	.	PUNCT
ftr-373	35	1	finally	finally	ADV
ftr-373	35	2	,	,	PUNCT
ftr-373	35	3	part	part	NOUN
ftr-373	35	4	iv	iv	NUM
ftr-373	35	5	,	,	PUNCT
ftr-373	35	6	working	work	VERB
ftr-373	35	7	from	from	ADP
ftr-373	35	8	the	the	DET
ftr-373	35	9	practical	practical	ADJ
ftr-373	35	10	and	and	CCONJ
ftr-373	35	11	theoretical	theoretical	ADJ
ftr-373	35	12	baselines	baseline	NOUN
ftr-373	35	13	established	establish	VERB
ftr-373	35	14	in	in	ADP
ftr-373	35	15	part	part	PROPN
ftr-373	35	16	iii	iii	NOUN
ftr-373	35	17	,	,	PUNCT
ftr-373	35	18	considers	consider	VERB
ftr-373	35	19	how	how	SCONJ
ftr-373	35	20	an	an	DET
ftr-373	35	21	appreciation	appreciation	NOUN
ftr-373	35	22	of	of	ADP
ftr-373	35	23	sovereignty	sovereignty	NOUN
ftr-373	35	24	claims	claim	NOUN
ftr-373	35	25	can	can	AUX
ftr-373	35	26	facilitate	facilitate	VERB
ftr-373	35	27	the	the	DET
ftr-373	35	28	design	design	NOUN
ftr-373	35	29	of	of	ADP
ftr-373	35	30	plausible	plausible	ADJ
ftr-373	35	31	cooperation	cooperation	NOUN
ftr-373	35	32	strategies	strategy	NOUN
ftr-373	35	33	for	for	ADP
ftr-373	35	34	states	state	NOUN
ftr-373	35	35	trying	try	VERB
ftr-373	35	36	to	to	PART
ftr-373	35	37	limit	limit	VERB
ftr-373	35	38	tax	tax	NOUN
ftr-373	35	39	competition	competition	NOUN
ftr-373	35	40	.	.	PUNCT
ftr-373	36	1	i.	i.	PROPN
ftr-373	36	2	the	the	DET
ftr-373	36	3	sovereignty	sovereignty	NOUN
ftr-373	36	4	backdrop	backdrop	VERB
ftr-373	36	5	the	the	DET
ftr-373	36	6	consideration	consideration	NOUN
ftr-373	36	7	of	of	ADP
ftr-373	36	8	tax	tax	NOUN
ftr-373	36	9	competition	competition	NOUN
ftr-373	36	10	,	,	PUNCT
ftr-373	36	11	and	and	CCONJ
ftr-373	36	12	the	the	DET
ftr-373	36	13	corresponding	corresponding	ADJ
ftr-373	36	14	prospects	prospect	NOUN
ftr-373	36	15	for	for	ADP
ftr-373	36	16	cooperation	cooperation	NOUN
ftr-373	36	17	take	take	VERB
ftr-373	36	18	place	place	NOUN
ftr-373	36	19	against	against	ADP
ftr-373	36	20	the	the	DET
ftr-373	36	21	backdrop	backdrop	NOUN
ftr-373	36	22	of	of	ADP
ftr-373	36	23	a	a	DET
ftr-373	36	24	world	world	NOUN
ftr-373	36	25	in	in	ADP
ftr-373	36	26	which	which	PRON
ftr-373	36	27	sovereign	sovereign	ADJ
ftr-373	36	28	nation	nation	NOUN
ftr-373	36	29	-	-	PUNCT
ftr-373	36	30	states	state	NOUN
ftr-373	36	31	are	be	AUX
ftr-373	36	32	the	the	DET
ftr-373	36	33	dominant	dominant	ADJ
ftr-373	36	34	actors	actor	NOUN
ftr-373	36	35	in	in	ADP
ftr-373	36	36	promulgating	promulgate	VERB
ftr-373	36	37	tax	tax	NOUN
ftr-373	36	38	rules	rule	NOUN
ftr-373	36	39	and	and	CCONJ
ftr-373	36	40	collecting	collect	VERB
ftr-373	36	41	(	(	PUNCT
ftr-373	36	42	and	and	CCONJ
ftr-373	36	43	using	use	VERB
ftr-373	36	44	)	)	PUNCT
ftr-373	36	45	tax	tax	NOUN
ftr-373	36	46	revenues.3	revenues.3	NOUN
ftr-373	36	47	sovereignty	sovereignty	NOUN
ftr-373	36	48	bears	bear	VERB
ftr-373	36	49	no	no	DET
ftr-373	36	50	single	single	ADJ
ftr-373	36	51	definition	definition	NOUN
ftr-373	36	52	,	,	PUNCT
ftr-373	36	53	but	but	CCONJ
ftr-373	36	54	a	a	DET
ftr-373	36	55	reasonable	reasonable	ADJ
ftr-373	36	56	starting	starting	NOUN
ftr-373	36	57	point	point	NOUN
ftr-373	36	58	envisions	envision	VERB
ftr-373	36	59	a	a	DET
ftr-373	36	60	sovereign	sovereign	ADJ
ftr-373	36	61	state	state	NOUN
ftr-373	36	62	as	as	ADP
ftr-373	36	63	one	one	NUM
ftr-373	36	64	which	which	PRON
ftr-373	36	65	possesses	possess	VERB
ftr-373	36	66	three	three	NUM
ftr-373	36	67	core	core	ADJ
ftr-373	36	68	elements	element	NOUN
ftr-373	36	69	:	:	PUNCT
ftr-373	36	70	“	"	PUNCT
ftr-373	36	71	territory	territory	NOUN
ftr-373	36	72	,	,	PUNCT
ftr-373	36	73	people	people	NOUN
ftr-373	36	74	,	,	PUNCT
ftr-373	36	75	and	and	CCONJ
ftr-373	36	76	a	a	DET
ftr-373	36	77	government	government	NOUN
ftr-373	36	78	.	.	PUNCT
ftr-373	36	79	”4	”4	PUNCT
ftr-373	37	1	in	in	ADP
ftr-373	37	2	possessing	possess	VERB
ftr-373	37	3	these	these	DET
ftr-373	37	4	elements	element	NOUN
ftr-373	37	5	,	,	PUNCT
ftr-373	37	6	a	a	DET
ftr-373	37	7	sovereign	sovereign	ADJ
ftr-373	37	8	state	state	NOUN
ftr-373	37	9	should	should	AUX
ftr-373	37	10	display	display	VERB
ftr-373	37	11	internal	internal	ADJ
ftr-373	37	12	control	control	NOUN
ftr-373	37	13	and	and	CCONJ
ftr-373	37	14	supremacy	supremacy	NOUN
ftr-373	37	15	,	,	PUNCT
ftr-373	37	16	along	along	ADP
ftr-373	37	17	with	with	ADP
ftr-373	37	18	external	external	ADJ
ftr-373	37	19	independence	independence	NOUN
ftr-373	37	20	from	from	ADP
ftr-373	37	21	other	other	ADJ
ftr-373	37	22	states.5	states.5	PROPN
ftr-373	37	23	as	as	SCONJ
ftr-373	37	24	the	the	DET
ftr-373	37	25	20th	20th	ADJ
ftr-373	37	26	century	century	NOUN
ftr-373	37	27	has	have	AUX
ftr-373	37	28	come	come	VERB
ftr-373	37	29	to	to	ADP
ftr-373	37	30	a	a	DET
ftr-373	37	31	close	close	NOUN
ftr-373	37	32	,	,	PUNCT
ftr-373	37	33	the	the	DET
ftr-373	37	34	sovereign	sovereign	ADJ
ftr-373	37	35	state	state	NOUN
ftr-373	37	36	stands	stand	VERB
ftr-373	37	37	as	as	ADP
ftr-373	37	38	more	more	ADJ
ftr-373	37	39	than	than	ADP
ftr-373	37	40	a	a	DET
ftr-373	37	41	nation	nation	NOUN
ftr-373	37	42	with	with	ADP
ftr-373	37	43	internal	internal	ADJ
ftr-373	37	44	control	control	NOUN
ftr-373	37	45	and	and	CCONJ
ftr-373	37	46	external	external	ADJ
ftr-373	37	47	independence	independence	NOUN
ftr-373	37	48	regarding	regard	VERB
ftr-373	37	49	3	3	NUM
ftr-373	37	50	.	.	PUNCT
ftr-373	38	1	this	this	DET
ftr-373	38	2	paper	paper	NOUN
ftr-373	38	3	takes	take	VERB
ftr-373	38	4	as	as	ADP
ftr-373	38	5	a	a	DET
ftr-373	38	6	premise	premise	NOUN
ftr-373	38	7	that	that	SCONJ
ftr-373	38	8	the	the	DET
ftr-373	38	9	global	global	ADJ
ftr-373	38	10	system	system	NOUN
ftr-373	38	11	we	we	PRON
ftr-373	38	12	currently	currently	ADV
ftr-373	38	13	see	see	VERB
ftr-373	38	14	is	be	AUX
ftr-373	38	15	one	one	NUM
ftr-373	38	16	in	in	SCONJ
ftr-373	38	17	which	which	DET
ftr-373	38	18	“	"	PUNCT
ftr-373	38	19	sovereign	sovereign	ADJ
ftr-373	38	20	”	"	PUNCT
ftr-373	38	21	states	state	NOUN
ftr-373	38	22	play	play	VERB
ftr-373	38	23	a	a	DET
ftr-373	38	24	key	key	ADJ
ftr-373	38	25	role	role	NOUN
ftr-373	38	26	.	.	PUNCT
ftr-373	39	1	this	this	DET
ftr-373	39	2	premise	premise	NOUN
ftr-373	39	3	is	be	AUX
ftr-373	39	4	not	not	PART
ftr-373	39	5	undermined	undermine	VERB
ftr-373	39	6	by	by	ADP
ftr-373	39	7	acknowledging	acknowledge	VERB
ftr-373	39	8	that	that	SCONJ
ftr-373	39	9	the	the	DET
ftr-373	39	10	definition	definition	NOUN
ftr-373	39	11	of	of	ADP
ftr-373	39	12	a	a	DET
ftr-373	39	13	sovereign	sovereign	ADJ
ftr-373	39	14	state	state	NOUN
ftr-373	39	15	faces	face	VERB
ftr-373	39	16	controversy	controversy	NOUN
ftr-373	39	17	,	,	PUNCT
ftr-373	39	18	nor	nor	CCONJ
ftr-373	39	19	by	by	ADP
ftr-373	39	20	the	the	DET
ftr-373	39	21	recognition	recognition	NOUN
ftr-373	39	22	that	that	SCONJ
ftr-373	39	23	many	many	ADJ
ftr-373	39	24	non	non	ADJ
ftr-373	39	25	-	-	ADJ
ftr-373	39	26	state	state	ADJ
ftr-373	39	27	actors	actor	NOUN
ftr-373	39	28	play	play	VERB
ftr-373	39	29	a	a	DET
ftr-373	39	30	vital	vital	ADJ
ftr-373	39	31	role	role	NOUN
ftr-373	39	32	(	(	PUNCT
ftr-373	39	33	including	include	VERB
ftr-373	39	34	international	international	ADJ
ftr-373	39	35	organizations	organization	NOUN
ftr-373	39	36	and	and	CCONJ
ftr-373	39	37	multinational	multinational	ADJ
ftr-373	39	38	enterprises	enterprise	NOUN
ftr-373	39	39	)	)	PUNCT
ftr-373	39	40	.	.	PUNCT
ftr-373	40	1	the	the	DET
ftr-373	40	2	identification	identification	NOUN
ftr-373	40	3	of	of	ADP
ftr-373	40	4	our	our	PRON
ftr-373	40	5	global	global	ADJ
ftr-373	40	6	system	system	NOUN
ftr-373	40	7	as	as	ADP
ftr-373	40	8	one	one	NUM
ftr-373	40	9	based	base	VERB
ftr-373	40	10	on	on	ADP
ftr-373	40	11	sovereign	sovereign	ADJ
ftr-373	40	12	states	state	NOUN
ftr-373	40	13	does	do	AUX
ftr-373	40	14	not	not	PART
ftr-373	40	15	imply	imply	VERB
ftr-373	40	16	a	a	DET
ftr-373	40	17	claim	claim	NOUN
ftr-373	40	18	that	that	SCONJ
ftr-373	40	19	these	these	DET
ftr-373	40	20	states	state	NOUN
ftr-373	40	21	are	be	AUX
ftr-373	40	22	all	all	ADV
ftr-373	40	23	powerful	powerful	ADJ
ftr-373	40	24	,	,	PUNCT
ftr-373	40	25	exclusive	exclusive	ADJ
ftr-373	40	26	,	,	PUNCT
ftr-373	40	27	or	or	CCONJ
ftr-373	40	28	monolithic	monolithic	ADJ
ftr-373	40	29	actors	actor	NOUN
ftr-373	40	30	.	.	PUNCT
ftr-373	41	1	rather	rather	ADV
ftr-373	41	2	it	it	PRON
ftr-373	41	3	asserts	assert	VERB
ftr-373	41	4	that	that	SCONJ
ftr-373	41	5	they	they	PRON
ftr-373	41	6	continue	continue	VERB
ftr-373	41	7	to	to	PART
ftr-373	41	8	have	have	VERB
ftr-373	41	9	a	a	DET
ftr-373	41	10	central	central	ADJ
ftr-373	41	11	organizing	organizing	NOUN
ftr-373	41	12	and	and	CCONJ
ftr-373	41	13	decision	decision	NOUN
ftr-373	41	14	making	make	VERB
ftr-373	41	15	role	role	NOUN
ftr-373	41	16	.	.	PUNCT
ftr-373	42	1	moreover	moreover	ADV
ftr-373	42	2	,	,	PUNCT
ftr-373	42	3	the	the	DET
ftr-373	42	4	prospect	prospect	NOUN
ftr-373	42	5	that	that	SCONJ
ftr-373	42	6	the	the	DET
ftr-373	42	7	“	"	PUNCT
ftr-373	42	8	degree	degree	NOUN
ftr-373	42	9	”	"	PUNCT
ftr-373	42	10	of	of	ADP
ftr-373	42	11	sovereignty	sovereignty	NOUN
ftr-373	42	12	may	may	AUX
ftr-373	42	13	be	be	AUX
ftr-373	42	14	shifting	shift	VERB
ftr-373	42	15	(	(	PUNCT
ftr-373	42	16	i.e.	i.e.	X
ftr-373	42	17	that	that	PRON
ftr-373	42	18	for	for	ADP
ftr-373	42	19	example	example	NOUN
ftr-373	42	20	,	,	PUNCT
ftr-373	42	21	international	international	ADJ
ftr-373	42	22	organizations	organization	NOUN
ftr-373	42	23	are	be	AUX
ftr-373	42	24	gaining	gain	VERB
ftr-373	42	25	more	more	ADJ
ftr-373	42	26	power	power	NOUN
ftr-373	42	27	)	)	PUNCT
ftr-373	42	28	is	be	AUX
ftr-373	42	29	not	not	PART
ftr-373	42	30	inconsistent	inconsistent	ADJ
ftr-373	42	31	with	with	ADP
ftr-373	42	32	the	the	DET
ftr-373	42	33	paper	paper	NOUN
ftr-373	42	34	’s	’s	PART
ftr-373	42	35	premise	premise	NOUN
ftr-373	42	36	.	.	PUNCT
ftr-373	43	1	4	4	X
ftr-373	43	2	.	.	X
ftr-373	43	3	ring	ring	NOUN
ftr-373	43	4	,	,	PUNCT
ftr-373	43	5	supra	supra	PROPN
ftr-373	43	6	note	note	NOUN
ftr-373	43	7	2	2	NUM
ftr-373	43	8	at	at	ADP
ftr-373	43	9	160	160	NUM
ftr-373	43	10	note	note	NOUN
ftr-373	43	11	9	9	NUM
ftr-373	43	12	(	(	PUNCT
ftr-373	43	13	quoting	quote	VERB
ftr-373	43	14	michael	michael	PROPN
ftr-373	43	15	ross	ross	PROPN
ftr-373	43	16	fowler	fowler	PROPN
ftr-373	43	17	&	&	CCONJ
ftr-373	43	18	julie	julie	PROPN
ftr-373	43	19	marie	marie	PROPN
ftr-373	43	20	bunck	bunck	PROPN
ftr-373	43	21	,	,	PUNCT
ftr-373	43	22	law	law	NOUN
ftr-373	43	23	,	,	PUNCT
ftr-373	43	24	power	power	NOUN
ftr-373	43	25	and	and	CCONJ
ftr-373	43	26	the	the	DET
ftr-373	43	27	sovereign	sovereign	ADJ
ftr-373	43	28	state	state	NOUN
ftr-373	43	29	33	33	NUM
ftr-373	43	30	(	(	PUNCT
ftr-373	43	31	1995	1995	NUM
ftr-373	43	32	)	)	PUNCT
ftr-373	43	33	.	.	PUNCT
ftr-373	44	1	5	5	X
ftr-373	44	2	.	.	X
ftr-373	44	3	see	see	VERB
ftr-373	44	4	,	,	PUNCT
ftr-373	44	5	e.g.	e.g.	ADV
ftr-373	44	6	,	,	PUNCT
ftr-373	44	7	hendrik	hendrik	PROPN
ftr-373	44	8	spruyt	spruyt	NOUN
ftr-373	44	9	,	,	PUNCT
ftr-373	44	10	the	the	DET
ftr-373	44	11	sovereign	sovereign	ADJ
ftr-373	44	12	state	state	NOUN
ftr-373	44	13	and	and	CCONJ
ftr-373	44	14	its	its	PRON
ftr-373	44	15	competitors	competitor	NOUN
ftr-373	44	16	38	38	NUM
ftr-373	44	17	-	-	SYM
ftr-373	44	18	39	39	NUM
ftr-373	44	19	(	(	PUNCT
ftr-373	44	20	1994	1994	NUM
ftr-373	44	21	)	)	PUNCT
ftr-373	44	22	;	;	PUNCT
ftr-373	44	23	fowler	fowler	PROPN
ftr-373	44	24	&	&	CCONJ
ftr-373	44	25	bunck	bunck	PROPN
ftr-373	44	26	,	,	PUNCT
ftr-373	44	27	supra	supra	PROPN
ftr-373	44	28	note	note	NOUN
ftr-373	44	29	4	4	NUM
ftr-373	44	30	at	at	ADP
ftr-373	44	31	37	37	NUM
ftr-373	44	32	.	.	PUNCT
ftr-373	45	1	558	558	NUM
ftr-373	45	2	florida	florida	PROPN
ftr-373	45	3	tax	tax	NOUN
ftr-373	45	4	review	review	NOUN
ftr-373	45	5	[	[	X
ftr-373	45	6	vol	vol	NOUN
ftr-373	45	7	.	.	PUNCT
ftr-373	45	8	9:5	9:5	NUM
ftr-373	45	9	people	people	NOUN
ftr-373	45	10	,	,	PUNCT
ftr-373	45	11	territory	territory	NOUN
ftr-373	45	12	and	and	CCONJ
ftr-373	45	13	government	government	NOUN
ftr-373	45	14	(	(	PUNCT
ftr-373	45	15	i.e.	i.e.	X
ftr-373	45	16	the	the	DET
ftr-373	45	17	possessor	possessor	NOUN
ftr-373	45	18	of	of	ADP
ftr-373	45	19	a	a	DET
ftr-373	45	20	series	series	NOUN
ftr-373	45	21	of	of	ADP
ftr-373	45	22	rights	right	NOUN
ftr-373	45	23	to	to	PART
ftr-373	45	24	exclude	exclude	VERB
ftr-373	45	25	and	and	CCONJ
ftr-373	45	26	control	control	NOUN
ftr-373	45	27	)	)	PUNCT
ftr-373	45	28	.	.	PUNCT
ftr-373	46	1	the	the	DET
ftr-373	46	2	sovereign	sovereign	NOUN
ftr-373	46	3	is	be	AUX
ftr-373	46	4	also	also	ADV
ftr-373	46	5	the	the	DET
ftr-373	46	6	locus	locus	NOUN
ftr-373	46	7	of	of	ADP
ftr-373	46	8	a	a	DET
ftr-373	46	9	duty	duty	NOUN
ftr-373	46	10	and	and	CCONJ
ftr-373	46	11	an	an	DET
ftr-373	46	12	obligation	obligation	NOUN
ftr-373	46	13	to	to	PART
ftr-373	46	14	protect	protect	VERB
ftr-373	46	15	and	and	CCONJ
ftr-373	46	16	promote	promote	VERB
ftr-373	46	17	the	the	DET
ftr-373	46	18	welfare	welfare	NOUN
ftr-373	46	19	of	of	ADP
ftr-373	46	20	its	its	PRON
ftr-373	46	21	citizens.6	citizens.6	NOUN
ftr-373	46	22	sovereign	sovereign	ADJ
ftr-373	46	23	responsibilities	responsibility	NOUN
ftr-373	46	24	now	now	ADV
ftr-373	46	25	accompany	accompany	VERB
ftr-373	46	26	those	those	DET
ftr-373	46	27	sovereign	sovereign	ADJ
ftr-373	46	28	rights	right	NOUN
ftr-373	46	29	.	.	PUNCT
ftr-373	47	1	what	what	PRON
ftr-373	47	2	does	do	AUX
ftr-373	47	3	“	"	PUNCT
ftr-373	47	4	sovereignty	sovereignty	NOUN
ftr-373	47	5	”	"	PUNCT
ftr-373	47	6	not	not	PART
ftr-373	47	7	presume	presume	VERB
ftr-373	47	8	or	or	CCONJ
ftr-373	47	9	promise	promise	VERB
ftr-373	47	10	?	?	PUNCT
ftr-373	48	1	it	it	PRON
ftr-373	48	2	does	do	AUX
ftr-373	48	3	not	not	PART
ftr-373	48	4	presume	presume	VERB
ftr-373	48	5	equality	equality	NOUN
ftr-373	48	6	of	of	ADP
ftr-373	48	7	situation	situation	NOUN
ftr-373	48	8	.	.	PUNCT
ftr-373	49	1	most	most	ADJ
ftr-373	49	2	considerations	consideration	NOUN
ftr-373	49	3	of	of	ADP
ftr-373	49	4	sovereignty	sovereignty	NOUN
ftr-373	49	5	and	and	CCONJ
ftr-373	49	6	a	a	DET
ftr-373	49	7	world	world	NOUN
ftr-373	49	8	system	system	NOUN
ftr-373	49	9	based	base	VERB
ftr-373	49	10	on	on	ADP
ftr-373	49	11	sovereign	sovereign	ADJ
ftr-373	49	12	states	state	NOUN
ftr-373	49	13	anticipate	anticipate	VERB
ftr-373	49	14	that	that	SCONJ
ftr-373	49	15	states	state	NOUN
ftr-373	49	16	will	will	AUX
ftr-373	49	17	vary	vary	VERB
ftr-373	49	18	significantly	significantly	ADV
ftr-373	49	19	in	in	ADP
ftr-373	49	20	their	their	PRON
ftr-373	49	21	resources	resource	NOUN
ftr-373	49	22	and	and	CCONJ
ftr-373	49	23	power,7	power,7	NOUN
ftr-373	49	24	and	and	CCONJ
ftr-373	49	25	that	that	SCONJ
ftr-373	49	26	the	the	DET
ftr-373	49	27	exercise	exercise	NOUN
ftr-373	49	28	of	of	ADP
ftr-373	49	29	such	such	ADJ
ftr-373	49	30	power	power	NOUN
ftr-373	49	31	is	be	AUX
ftr-373	49	32	not	not	PART
ftr-373	49	33	inconsistent	inconsistent	ADJ
ftr-373	49	34	with	with	ADP
ftr-373	49	35	the	the	DET
ftr-373	49	36	premises	premise	NOUN
ftr-373	49	37	of	of	ADP
ftr-373	49	38	the	the	DET
ftr-373	49	39	sovereign	sovereign	ADJ
ftr-373	49	40	state	state	NOUN
ftr-373	49	41	system	system	NOUN
ftr-373	49	42	.	.	PUNCT
ftr-373	50	1	in	in	ADP
ftr-373	50	2	sharp	sharp	ADJ
ftr-373	50	3	contrast	contrast	NOUN
ftr-373	50	4	,	,	PUNCT
ftr-373	50	5	the	the	DET
ftr-373	50	6	“	"	PUNCT
ftr-373	50	7	unprovoked	unprovoked	ADJ
ftr-373	50	8	”	"	PUNCT
ftr-373	50	9	invasion	invasion	NOUN
ftr-373	50	10	of	of	ADP
ftr-373	50	11	the	the	DET
ftr-373	50	12	territorial	territorial	ADJ
ftr-373	50	13	sanctity	sanctity	NOUN
ftr-373	50	14	of	of	ADP
ftr-373	50	15	another	another	DET
ftr-373	50	16	state	state	NOUN
ftr-373	50	17	would	would	AUX
ftr-373	50	18	likely	likely	ADV
ftr-373	50	19	violate	violate	VERB
ftr-373	50	20	the	the	DET
ftr-373	50	21	principles	principle	NOUN
ftr-373	50	22	and	and	CCONJ
ftr-373	50	23	shared	share	VERB
ftr-373	50	24	expectations	expectation	NOUN
ftr-373	50	25	of	of	ADP
ftr-373	50	26	the	the	DET
ftr-373	50	27	sovereign	sovereign	ADJ
ftr-373	50	28	state	state	NOUN
ftr-373	50	29	system	system	NOUN
ftr-373	50	30	.	.	PUNCT
ftr-373	51	1	of	of	ADV
ftr-373	51	2	course	course	ADV
ftr-373	51	3	the	the	DET
ftr-373	51	4	existence	existence	NOUN
ftr-373	51	5	of	of	ADP
ftr-373	51	6	the	the	DET
ftr-373	51	7	sovereign	sovereign	ADJ
ftr-373	51	8	state	state	NOUN
ftr-373	51	9	system	system	NOUN
ftr-373	51	10	and	and	CCONJ
ftr-373	51	11	the	the	DET
ftr-373	51	12	ability	ability	NOUN
ftr-373	51	13	to	to	PART
ftr-373	51	14	define	define	VERB
ftr-373	51	15	it	it	PRON
ftr-373	51	16	are	be	AUX
ftr-373	51	17	not	not	PART
ftr-373	51	18	the	the	DET
ftr-373	51	19	same	same	ADJ
ftr-373	51	20	as	as	ADP
ftr-373	51	21	a	a	DET
ftr-373	51	22	seal	seal	NOUN
ftr-373	51	23	of	of	ADP
ftr-373	51	24	approval	approval	NOUN
ftr-373	51	25	.	.	PUNCT
ftr-373	52	1	even	even	ADV
ftr-373	52	2	if	if	SCONJ
ftr-373	52	3	the	the	DET
ftr-373	52	4	current	current	ADJ
ftr-373	52	5	world	world	NOUN
ftr-373	52	6	political	political	ADJ
ftr-373	52	7	order	order	NOUN
ftr-373	52	8	takes	take	VERB
ftr-373	52	9	sovereign	sovereign	ADJ
ftr-373	52	10	states	state	NOUN
ftr-373	52	11	as	as	ADP
ftr-373	52	12	the	the	DET
ftr-373	52	13	primary	primary	ADJ
ftr-373	52	14	decision	decision	NOUN
ftr-373	52	15	makers	maker	NOUN
ftr-373	52	16	(	(	PUNCT
ftr-373	52	17	a	a	DET
ftr-373	52	18	positive	positive	ADJ
ftr-373	52	19	observation),8	observation),8	NUM
ftr-373	52	20	is	be	AUX
ftr-373	52	21	that	that	PRON
ftr-373	52	22	normatively	normatively	ADV
ftr-373	52	23	desirable	desirable	ADJ
ftr-373	52	24	?	?	PUNCT
ftr-373	53	1	the	the	DET
ftr-373	53	2	“	"	PUNCT
ftr-373	53	3	desirability	desirability	NOUN
ftr-373	53	4	”	"	PUNCT
ftr-373	53	5	of	of	ADP
ftr-373	53	6	6	6	NUM
ftr-373	53	7	.	.	PUNCT
ftr-373	54	1	see	see	VERB
ftr-373	54	2	,	,	PUNCT
ftr-373	54	3	e.g.	e.g.	ADV
ftr-373	54	4	,	,	PUNCT
ftr-373	54	5	fowler	fowler	PROPN
ftr-373	54	6	&	&	CCONJ
ftr-373	54	7	bunck	bunck	PROPN
ftr-373	54	8	,	,	PUNCT
ftr-373	54	9	supra	supra	PROPN
ftr-373	54	10	note	note	NOUN
ftr-373	54	11	4	4	NUM
ftr-373	54	12	at	at	ADP
ftr-373	54	13	6	6	NUM
ftr-373	54	14	,	,	PUNCT
ftr-373	54	15	73	73	NUM
ftr-373	54	16	;	;	PUNCT
ftr-373	54	17	kathryn	kathryn	PROPN
ftr-373	54	18	sikkink	sikkink	PROPN
ftr-373	54	19	,	,	PUNCT
ftr-373	54	20	human	human	ADJ
ftr-373	54	21	rights	right	NOUN
ftr-373	54	22	,	,	PUNCT
ftr-373	54	23	principled	principled	ADJ
ftr-373	54	24	issue	issue	NOUN
ftr-373	54	25	–	–	PUNCT
ftr-373	54	26	networks	network	NOUN
ftr-373	54	27	,	,	PUNCT
ftr-373	54	28	and	and	CCONJ
ftr-373	54	29	sovereignty	sovereignty	NOUN
ftr-373	54	30	in	in	ADP
ftr-373	54	31	latin	latin	PROPN
ftr-373	54	32	america	america	PROPN
ftr-373	54	33	,	,	PUNCT
ftr-373	54	34	47	47	NUM
ftr-373	54	35	int’l	int’l	NUM
ftr-373	54	36	org	org	NOUN
ftr-373	54	37	.	.	PUNCT
ftr-373	55	1	411	411	NUM
ftr-373	55	2	,	,	PUNCT
ftr-373	55	3	413	413	NUM
ftr-373	55	4	(	(	PUNCT
ftr-373	55	5	1993	1993	NUM
ftr-373	55	6	)	)	PUNCT
ftr-373	55	7	(	(	PUNCT
ftr-373	55	8	“	"	PUNCT
ftr-373	55	9	[	[	X
ftr-373	55	10	u]ntil	u]ntil	ADP
ftr-373	55	11	world	world	PROPN
ftr-373	55	12	war	war	PROPN
ftr-373	55	13	ii	ii	PROPN
ftr-373	55	14	,	,	PUNCT
ftr-373	55	15	in	in	ADP
ftr-373	55	16	the	the	DET
ftr-373	55	17	widest	wide	ADJ
ftr-373	55	18	range	range	NOUN
ftr-373	55	19	of	of	ADP
ftr-373	55	20	issues	issue	NOUN
ftr-373	55	21	,	,	PUNCT
ftr-373	55	22	the	the	DET
ftr-373	55	23	treatment	treatment	NOUN
ftr-373	55	24	of	of	ADP
ftr-373	55	25	subjects	subject	NOUN
ftr-373	55	26	remained	remain	VERB
ftr-373	55	27	within	within	ADP
ftr-373	55	28	the	the	DET
ftr-373	55	29	discretion	discretion	NOUN
ftr-373	55	30	of	of	ADP
ftr-373	55	31	the	the	DET
ftr-373	55	32	state	state	NOUN
ftr-373	55	33	”	"	PUNCT
ftr-373	55	34	)	)	PUNCT
ftr-373	55	35	.	.	PUNCT
ftr-373	56	1	7	7	X
ftr-373	56	2	.	.	PUNCT
ftr-373	56	3	“	"	PUNCT
ftr-373	56	4	historically	historically	ADV
ftr-373	56	5	,	,	PUNCT
ftr-373	56	6	one	one	NUM
ftr-373	56	7	or	or	CCONJ
ftr-373	56	8	the	the	DET
ftr-373	56	9	other	other	ADJ
ftr-373	56	10	of	of	ADP
ftr-373	56	11	the	the	DET
ftr-373	56	12	major	major	ADJ
ftr-373	56	13	principles	principle	NOUN
ftr-373	56	14	associated	associate	VERB
ftr-373	56	15	with	with	ADP
ftr-373	56	16	sovereignty	sovereignty	NOUN
ftr-373	56	17	has	have	AUX
ftr-373	56	18	always	always	ADV
ftr-373	56	19	been	be	AUX
ftr-373	56	20	under	under	ADP
ftr-373	56	21	challenge	challenge	NOUN
ftr-373	56	22	.	.	PUNCT
ftr-373	56	23	.	.	PUNCT
ftr-373	56	24	.	.	PUNCT
ftr-373	56	25	.	.	PUNCT
ftr-373	57	1	only	only	ADV
ftr-373	57	2	a	a	DET
ftr-373	57	3	very	very	ADV
ftr-373	57	4	few	few	ADJ
ftr-373	57	5	states	state	NOUN
ftr-373	57	6	have	have	AUX
ftr-373	57	7	actually	actually	ADV
ftr-373	57	8	possessed	possess	VERB
ftr-373	57	9	all	all	PRON
ftr-373	57	10	of	of	ADP
ftr-373	57	11	the	the	DET
ftr-373	57	12	major	major	ADJ
ftr-373	57	13	attributes	attribute	NOUN
ftr-373	57	14	that	that	PRON
ftr-373	57	15	are	be	AUX
ftr-373	57	16	associated	associate	VERB
ftr-373	57	17	with	with	ADP
ftr-373	57	18	sovereignty	sovereignty	NOUN
ftr-373	57	19	–	–	PUNCT
ftr-373	57	20	territoriality	territoriality	NOUN
ftr-373	57	21	,	,	PUNCT
ftr-373	57	22	autonomy	autonomy	NOUN
ftr-373	57	23	,	,	PUNCT
ftr-373	57	24	recognition	recognition	NOUN
ftr-373	57	25	,	,	PUNCT
ftr-373	57	26	and	and	CCONJ
ftr-373	57	27	effective	effective	ADJ
ftr-373	57	28	control	control	NOUN
ftr-373	57	29	–	–	PUNCT
ftr-373	57	30	the	the	DET
ftr-373	57	31	united	united	PROPN
ftr-373	57	32	states	states	PROPN
ftr-373	57	33	being	be	AUX
ftr-373	57	34	the	the	DET
ftr-373	57	35	most	most	ADV
ftr-373	57	36	obvious	obvious	ADJ
ftr-373	57	37	case	case	NOUN
ftr-373	57	38	.	.	PUNCT
ftr-373	57	39	.	.	PUNCT
ftr-373	57	40	.	.	PUNCT
ftr-373	57	41	.	.	PUNCT
ftr-373	58	1	hence	hence	ADV
ftr-373	58	2	,	,	PUNCT
ftr-373	58	3	in	in	ADP
ftr-373	58	4	some	some	DET
ftr-373	58	5	sense	sense	NOUN
ftr-373	58	6	,	,	PUNCT
ftr-373	58	7	almost	almost	ADV
ftr-373	58	8	all	all	PRON
ftr-373	58	9	of	of	ADP
ftr-373	58	10	the	the	DET
ftr-373	58	11	states	state	NOUN
ftr-373	58	12	of	of	ADP
ftr-373	58	13	the	the	DET
ftr-373	58	14	world	world	NOUN
ftr-373	58	15	have	have	AUX
ftr-373	58	16	been	be	AUX
ftr-373	58	17	semi	semi	ADJ
ftr-373	58	18	-	-	ADJ
ftr-373	58	19	sovereign	sovereign	ADJ
ftr-373	58	20	.	.	PUNCT
ftr-373	58	21	”	"	PUNCT
ftr-373	59	1	stephen	stephen	PROPN
ftr-373	59	2	d.	d.	PROPN
ftr-373	59	3	krasner	krasner	PROPN
ftr-373	59	4	,	,	PUNCT
ftr-373	59	5	pervasive	pervasive	ADJ
ftr-373	59	6	not	not	PART
ftr-373	59	7	perverse	perverse	ADJ
ftr-373	59	8	:	:	PUNCT
ftr-373	59	9	semisovereigns	semisovereign	NOUN
ftr-373	59	10	as	as	ADP
ftr-373	59	11	the	the	DET
ftr-373	59	12	global	global	ADJ
ftr-373	59	13	norm	norm	NOUN
ftr-373	59	14	,	,	PUNCT
ftr-373	59	15	30	30	NUM
ftr-373	59	16	cornell	cornell	PROPN
ftr-373	59	17	int’l	int’l	NOUN
ftr-373	59	18	l.j	l.j	PROPN
ftr-373	59	19	.	.	PROPN
ftr-373	59	20	651	651	NUM
ftr-373	59	21	,	,	PUNCT
ftr-373	59	22	652	652	NUM
ftr-373	59	23	(	(	PUNCT
ftr-373	59	24	1977	1977	NUM
ftr-373	59	25	)	)	PUNCT
ftr-373	59	26	.	.	PUNCT
ftr-373	60	1	although	although	SCONJ
ftr-373	60	2	the	the	DET
ftr-373	60	3	reality	reality	NOUN
ftr-373	60	4	of	of	ADP
ftr-373	60	5	widely	widely	ADV
ftr-373	60	6	differing	differ	VERB
ftr-373	60	7	sovereign	sovereign	ADJ
ftr-373	60	8	states	state	NOUN
ftr-373	60	9	is	be	AUX
ftr-373	60	10	accepted	accept	VERB
ftr-373	60	11	,	,	PUNCT
ftr-373	60	12	we	we	PRON
ftr-373	60	13	find	find	VERB
ftr-373	60	14	,	,	PUNCT
ftr-373	60	15	deeper	deeply	ADV
ftr-373	60	16	within	within	ADP
ftr-373	60	17	the	the	DET
ftr-373	60	18	interstices	interstice	NOUN
ftr-373	60	19	of	of	ADP
ftr-373	60	20	sovereignty	sovereignty	NOUN
ftr-373	60	21	theory	theory	NOUN
ftr-373	60	22	,	,	PUNCT
ftr-373	60	23	conflict	conflict	NOUN
ftr-373	60	24	over	over	ADP
ftr-373	60	25	how	how	SCONJ
ftr-373	60	26	states	state	NOUN
ftr-373	60	27	differ	differ	VERB
ftr-373	60	28	.	.	PUNCT
ftr-373	61	1	the	the	DET
ftr-373	61	2	debate	debate	NOUN
ftr-373	61	3	questions	question	NOUN
ftr-373	61	4	whether	whether	SCONJ
ftr-373	61	5	it	it	PRON
ftr-373	61	6	is	be	AUX
ftr-373	61	7	more	more	ADV
ftr-373	61	8	accurate	accurate	ADJ
ftr-373	61	9	to	to	PART
ftr-373	61	10	see	see	VERB
ftr-373	61	11	sovereign	sovereign	ADJ
ftr-373	61	12	states	state	NOUN
ftr-373	61	13	as	as	ADP
ftr-373	61	14	beginning	begin	VERB
ftr-373	61	15	with	with	ADP
ftr-373	61	16	a	a	DET
ftr-373	61	17	uniform	uniform	ADJ
ftr-373	61	18	package	package	NOUN
ftr-373	61	19	of	of	ADP
ftr-373	61	20	sovereign	sovereign	ADJ
ftr-373	61	21	state	state	NOUN
ftr-373	61	22	rights	right	NOUN
ftr-373	61	23	and	and	CCONJ
ftr-373	61	24	powers	power	NOUN
ftr-373	61	25	,	,	PUNCT
ftr-373	61	26	some	some	PRON
ftr-373	61	27	of	of	ADP
ftr-373	61	28	which	which	PRON
ftr-373	61	29	they	they	PRON
ftr-373	61	30	may	may	AUX
ftr-373	61	31	lose	lose	VERB
ftr-373	61	32	in	in	ADP
ftr-373	61	33	the	the	DET
ftr-373	61	34	rough	rough	ADJ
ftr-373	61	35	and	and	CCONJ
ftr-373	61	36	tumble	tumble	ADJ
ftr-373	61	37	world	world	NOUN
ftr-373	61	38	of	of	ADP
ftr-373	61	39	power	power	NOUN
ftr-373	61	40	,	,	PUNCT
ftr-373	61	41	resources	resource	NOUN
ftr-373	61	42	,	,	PUNCT
ftr-373	61	43	strategy	strategy	NOUN
ftr-373	61	44	and	and	CCONJ
ftr-373	61	45	luck	luck	NOUN
ftr-373	61	46	–	–	PUNCT
ftr-373	61	47	or	or	CCONJ
ftr-373	61	48	whether	whether	SCONJ
ftr-373	61	49	some	some	DET
ftr-373	61	50	states	state	NOUN
ftr-373	61	51	become	become	VERB
ftr-373	61	52	sovereigns	sovereign	NOUN
ftr-373	61	53	without	without	ADP
ftr-373	61	54	the	the	DET
ftr-373	61	55	rights	right	NOUN
ftr-373	61	56	and	and	CCONJ
ftr-373	61	57	expectations	expectation	NOUN
ftr-373	61	58	that	that	SCONJ
ftr-373	61	59	other	other	ADJ
ftr-373	61	60	states	state	NOUN
ftr-373	61	61	may	may	AUX
ftr-373	61	62	possess	possess	VERB
ftr-373	61	63	.	.	PUNCT
ftr-373	62	1	see	see	VERB
ftr-373	62	2	,	,	PUNCT
ftr-373	62	3	e.g.	e.g.	ADV
ftr-373	62	4	,	,	PUNCT
ftr-373	62	5	fowler	fowler	PROPN
ftr-373	62	6	&	&	CCONJ
ftr-373	62	7	bunck	bunck	PROPN
ftr-373	62	8	,	,	PUNCT
ftr-373	62	9	supra	supra	PROPN
ftr-373	62	10	note	note	NOUN
ftr-373	62	11	4	4	NUM
ftr-373	62	12	at	at	ADP
ftr-373	62	13	29	29	NUM
ftr-373	62	14	,	,	PUNCT
ftr-373	62	15	42	42	NUM
ftr-373	62	16	,	,	PUNCT
ftr-373	62	17	63	63	NUM
ftr-373	62	18	-	-	SYM
ftr-373	62	19	68	68	NUM
ftr-373	62	20	;	;	PUNCT
ftr-373	62	21	cf	cf	X
ftr-373	62	22	.	.	PUNCT
ftr-373	63	1	abram	abram	PROPN
ftr-373	63	2	chayes	chayes	PROPN
ftr-373	63	3	&	&	CCONJ
ftr-373	63	4	antonia	antonia	PROPN
ftr-373	63	5	handler	handler	PROPN
ftr-373	63	6	chayes	chayes	PROPN
ftr-373	63	7	,	,	PUNCT
ftr-373	63	8	the	the	DET
ftr-373	63	9	new	new	ADJ
ftr-373	63	10	sovereignty	sovereignty	NOUN
ftr-373	63	11	27	27	NUM
ftr-373	63	12	(	(	PUNCT
ftr-373	63	13	1995	1995	NUM
ftr-373	63	14	)	)	PUNCT
ftr-373	63	15	(	(	PUNCT
ftr-373	63	16	“	"	PUNCT
ftr-373	63	17	[	[	X
ftr-373	63	18	s]maller	s]maller	ADP
ftr-373	63	19	and	and	CCONJ
ftr-373	63	20	poorer	poor	ADJ
ftr-373	63	21	states	state	NOUN
ftr-373	63	22	are	be	AUX
ftr-373	63	23	almost	almost	ADV
ftr-373	63	24	entirely	entirely	ADV
ftr-373	63	25	dependent	dependent	ADJ
ftr-373	63	26	on	on	ADP
ftr-373	63	27	the	the	DET
ftr-373	63	28	international	international	ADJ
ftr-373	63	29	economic	economic	ADJ
ftr-373	63	30	and	and	CCONJ
ftr-373	63	31	political	political	ADJ
ftr-373	63	32	system	system	NOUN
ftr-373	63	33	for	for	ADP
ftr-373	63	34	nearly	nearly	ADV
ftr-373	63	35	everything	everything	PRON
ftr-373	63	36	they	they	PRON
ftr-373	63	37	need	need	VERB
ftr-373	63	38	to	to	PART
ftr-373	63	39	maintain	maintain	VERB
ftr-373	63	40	themselves	themselves	PRON
ftr-373	63	41	as	as	ADP
ftr-373	63	42	functioning	function	VERB
ftr-373	63	43	societies	society	NOUN
ftr-373	63	44	.	.	PUNCT
ftr-373	63	45	”	"	PUNCT
ftr-373	63	46	)	)	PUNCT
ftr-373	63	47	.	.	PUNCT
ftr-373	64	1	8	8	X
ftr-373	64	2	.	.	X
ftr-373	65	1	some	some	DET
ftr-373	65	2	observers	observer	NOUN
ftr-373	65	3	have	have	AUX
ftr-373	65	4	argued	argue	VERB
ftr-373	65	5	that	that	SCONJ
ftr-373	65	6	sovereignty	sovereignty	NOUN
ftr-373	65	7	is	be	AUX
ftr-373	65	8	dead	dead	ADJ
ftr-373	65	9	or	or	CCONJ
ftr-373	65	10	dying	die	VERB
ftr-373	65	11	,	,	PUNCT
ftr-373	65	12	although	although	SCONJ
ftr-373	65	13	this	this	PRON
ftr-373	65	14	is	be	AUX
ftr-373	65	15	an	an	DET
ftr-373	65	16	empirical	empirical	ADJ
ftr-373	65	17	point	point	NOUN
ftr-373	65	18	.	.	PUNCT
ftr-373	66	1	ring	ring	NOUN
ftr-373	66	2	,	,	PUNCT
ftr-373	66	3	supra	supra	PROPN
ftr-373	66	4	note	note	NOUN
ftr-373	66	5	2	2	NUM
ftr-373	66	6	at	at	ADP
ftr-373	66	7	165	165	NUM
ftr-373	66	8	(	(	PUNCT
ftr-373	66	9	considering	consider	VERB
ftr-373	66	10	claims	claim	NOUN
ftr-373	66	11	that	that	SCONJ
ftr-373	66	12	the	the	DET
ftr-373	66	13	sovereign	sovereign	ADJ
ftr-373	66	14	state	state	NOUN
ftr-373	66	15	system	system	NOUN
ftr-373	66	16	is	be	AUX
ftr-373	66	17	in	in	ADP
ftr-373	66	18	decline	decline	NOUN
ftr-373	66	19	)	)	PUNCT
ftr-373	66	20	.	.	PUNCT
ftr-373	67	1	whether	whether	SCONJ
ftr-373	67	2	the	the	DET
ftr-373	67	3	system	system	NOUN
ftr-373	67	4	is	be	AUX
ftr-373	67	5	dead	dead	ADJ
ftr-373	67	6	or	or	CCONJ
ftr-373	67	7	dying	die	VERB
ftr-373	67	8	(	(	PUNCT
ftr-373	67	9	which	which	PRON
ftr-373	67	10	some	some	DET
ftr-373	67	11	seriously	seriously	ADV
ftr-373	67	12	challenge	challenge	NOUN
ftr-373	67	13	)	)	PUNCT
ftr-373	67	14	tells	tell	VERB
ftr-373	67	15	us	we	PRON
ftr-373	67	16	nothing	nothing	PRON
ftr-373	67	17	about	about	ADP
ftr-373	67	18	whether	whether	SCONJ
ftr-373	67	19	this	this	PRON
ftr-373	67	20	would	would	AUX
ftr-373	67	21	be	be	AUX
ftr-373	67	22	good	good	ADJ
ftr-373	67	23	or	or	CCONJ
ftr-373	67	24	bad	bad	ADJ
ftr-373	67	25	as	as	ADP
ftr-373	67	26	a	a	DET
ftr-373	67	27	normative	normative	ADJ
ftr-373	67	28	matter	matter	NOUN
ftr-373	67	29	.	.	PUNCT
ftr-373	68	1	i	i	PRON
ftr-373	68	2	d.	d.	PROPN
ftr-373	68	3	at	at	ADP
ftr-373	68	4	165	165	NUM
ftr-373	68	5	-	-	SYM
ftr-373	68	6	166	166	NUM
ftr-373	68	7	(	(	PUNCT
ftr-373	68	8	examining	examine	VERB
ftr-373	68	9	the	the	DET
ftr-373	68	10	competing	compete	VERB
ftr-373	68	11	view	view	NOUN
ftr-373	68	12	that	that	PRON
ftr-373	68	13	interprets	interpret	VERB
ftr-373	68	14	recent	recent	ADJ
ftr-373	68	15	changes	change	NOUN
ftr-373	68	16	in	in	ADP
ftr-373	68	17	the	the	DET
ftr-373	68	18	role	role	NOUN
ftr-373	68	19	of	of	ADP
ftr-373	68	20	international	international	ADJ
ftr-373	68	21	organizations	organization	NOUN
ftr-373	68	22	as	as	ADP
ftr-373	68	23	affirming	affirm	VERB
ftr-373	68	24	and	and	CCONJ
ftr-373	68	25	supporting	support	VERB
ftr-373	68	26	the	the	DET
ftr-373	68	27	sovereign	sovereign	ADJ
ftr-373	68	28	state	state	NOUN
ftr-373	68	29	system	system	NOUN
ftr-373	68	30	)	)	PUNCT
ftr-373	68	31	.	.	PUNCT
ftr-373	69	1	2009	2009	NUM
ftr-373	69	2	]	]	PUNCT
ftr-373	69	3	democracy	democracy	NOUN
ftr-373	69	4	,	,	PUNCT
ftr-373	69	5	sovereignty	sovereignty	NOUN
ftr-373	69	6	and	and	CCONJ
ftr-373	69	7	tax	tax	NOUN
ftr-373	69	8	competition	competition	NOUN
ftr-373	69	9	559	559	NUM
ftr-373	69	10	sovereign	sovereign	ADJ
ftr-373	69	11	states	state	NOUN
ftr-373	69	12	raises	raise	VERB
ftr-373	69	13	a	a	DET
ftr-373	69	14	series	series	NOUN
ftr-373	69	15	of	of	ADP
ftr-373	69	16	deeper	deep	ADJ
ftr-373	69	17	questions	question	NOUN
ftr-373	69	18	regarding	regard	VERB
ftr-373	69	19	society	society	NOUN
ftr-373	69	20	,	,	PUNCT
ftr-373	69	21	justice	justice	NOUN
ftr-373	69	22	,	,	PUNCT
ftr-373	69	23	human	human	ADJ
ftr-373	69	24	nature	nature	NOUN
ftr-373	69	25	,	,	PUNCT
ftr-373	69	26	and	and	CCONJ
ftr-373	69	27	political	political	ADJ
ftr-373	69	28	science	science	NOUN
ftr-373	69	29	.	.	PUNCT
ftr-373	70	1	can	can	AUX
ftr-373	70	2	we	we	PRON
ftr-373	70	3	envision	envision	VERB
ftr-373	70	4	the	the	DET
ftr-373	70	5	alternative	alternative	NOUN
ftr-373	70	6	to	to	ADP
ftr-373	70	7	the	the	DET
ftr-373	70	8	sovereign	sovereign	ADJ
ftr-373	70	9	state	state	NOUN
ftr-373	70	10	system	system	NOUN
ftr-373	70	11	(	(	PUNCT
ftr-373	70	12	e.g.	e.g.	ADV
ftr-373	70	13	,	,	PUNCT
ftr-373	70	14	a	a	DET
ftr-373	70	15	single	single	ADJ
ftr-373	70	16	global	global	ADJ
ftr-373	70	17	state	state	NOUN
ftr-373	70	18	,	,	PUNCT
ftr-373	70	19	or	or	CCONJ
ftr-373	70	20	states	state	NOUN
ftr-373	70	21	based	base	VERB
ftr-373	70	22	not	not	PART
ftr-373	70	23	on	on	ADP
ftr-373	70	24	territory	territory	NOUN
ftr-373	70	25	but	but	CCONJ
ftr-373	70	26	on	on	ADP
ftr-373	70	27	“	"	PUNCT
ftr-373	70	28	people	people	NOUN
ftr-373	70	29	”	"	PUNCT
ftr-373	70	30	or	or	CCONJ
ftr-373	70	31	“	"	PUNCT
ftr-373	70	32	religion”9	religion”9	NOUN
ftr-373	70	33	)	)	PUNCT
ftr-373	70	34	and	and	CCONJ
ftr-373	70	35	what	what	PRON
ftr-373	70	36	are	be	AUX
ftr-373	70	37	its	its	PRON
ftr-373	70	38	weaknesses	weakness	NOUN
ftr-373	70	39	?	?	PUNCT
ftr-373	71	1	although	although	SCONJ
ftr-373	71	2	this	this	DET
ftr-373	71	3	paper	paper	NOUN
ftr-373	71	4	does	do	AUX
ftr-373	71	5	not	not	PART
ftr-373	71	6	aim	aim	VERB
ftr-373	71	7	to	to	PART
ftr-373	71	8	resolve	resolve	VERB
ftr-373	71	9	the	the	DET
ftr-373	71	10	normative	normative	ADJ
ftr-373	71	11	question	question	NOUN
ftr-373	71	12	of	of	ADP
ftr-373	71	13	whether	whether	SCONJ
ftr-373	71	14	a	a	DET
ftr-373	71	15	sovereign	sovereign	ADJ
ftr-373	71	16	state	state	NOUN
ftr-373	71	17	system	system	NOUN
ftr-373	71	18	is	be	AUX
ftr-373	71	19	good	good	ADJ
ftr-373	71	20	,	,	PUNCT
ftr-373	71	21	part	part	NOUN
ftr-373	71	22	iii	iii	NUM
ftr-373	71	23	pursues	pursue	VERB
ftr-373	71	24	one	one	NUM
ftr-373	71	25	strand	strand	NOUN
ftr-373	71	26	of	of	ADP
ftr-373	71	27	this	this	DET
ftr-373	71	28	inquiry	inquiry	NOUN
ftr-373	71	29	(	(	PUNCT
ftr-373	71	30	theories	theory	NOUN
ftr-373	71	31	of	of	ADP
ftr-373	71	32	cosmopolitan	cosmopolitan	ADJ
ftr-373	71	33	justice	justice	NOUN
ftr-373	71	34	)	)	PUNCT
ftr-373	71	35	because	because	SCONJ
ftr-373	71	36	an	an	DET
ftr-373	71	37	assessment	assessment	NOUN
ftr-373	71	38	of	of	ADP
ftr-373	71	39	sovereignty	sovereignty	NOUN
ftr-373	71	40	’s	’s	PART
ftr-373	71	41	impact	impact	NOUN
ftr-373	71	42	on	on	ADP
ftr-373	71	43	the	the	DET
ftr-373	71	44	tax	tax	NOUN
ftr-373	71	45	competition	competition	NOUN
ftr-373	71	46	debate	debate	NOUN
ftr-373	71	47	requires	require	VERB
ftr-373	71	48	consideration	consideration	NOUN
ftr-373	71	49	of	of	ADP
ftr-373	71	50	how	how	SCONJ
ftr-373	71	51	advocates	advocate	NOUN
ftr-373	71	52	press	press	VERB
ftr-373	71	53	their	their	PRON
ftr-373	71	54	claims	claim	NOUN
ftr-373	71	55	.	.	PUNCT
ftr-373	72	1	at	at	ADP
ftr-373	72	2	present	present	ADJ
ftr-373	72	3	,	,	PUNCT
ftr-373	72	4	it	it	PRON
ftr-373	72	5	is	be	AUX
ftr-373	72	6	useful	useful	ADJ
ftr-373	72	7	to	to	PART
ftr-373	72	8	make	make	VERB
ftr-373	72	9	one	one	NUM
ftr-373	72	10	observation	observation	NOUN
ftr-373	72	11	and	and	CCONJ
ftr-373	72	12	one	one	NUM
ftr-373	72	13	assertion	assertion	NOUN
ftr-373	72	14	.	.	PUNCT
ftr-373	73	1	the	the	DET
ftr-373	73	2	observation	observation	NOUN
ftr-373	73	3	is	be	AUX
ftr-373	73	4	that	that	SCONJ
ftr-373	73	5	the	the	DET
ftr-373	73	6	sovereign	sovereign	ADJ
ftr-373	73	7	state	state	NOUN
ftr-373	73	8	system	system	NOUN
ftr-373	73	9	is	be	AUX
ftr-373	73	10	sufficiently	sufficiently	ADV
ftr-373	73	11	healthy	healthy	ADJ
ftr-373	73	12	and	and	CCONJ
ftr-373	73	13	active	active	ADJ
ftr-373	73	14	,	,	PUNCT
ftr-373	73	15	as	as	ADP
ftr-373	73	16	a	a	DET
ftr-373	73	17	positive	positive	ADJ
ftr-373	73	18	matter	matter	NOUN
ftr-373	73	19	,	,	PUNCT
ftr-373	73	20	to	to	PART
ftr-373	73	21	require	require	VERB
ftr-373	73	22	that	that	SCONJ
ftr-373	73	23	any	any	DET
ftr-373	73	24	serious	serious	ADJ
ftr-373	73	25	tax	tax	NOUN
ftr-373	73	26	competition	competition	NOUN
ftr-373	73	27	discussion	discussion	NOUN
ftr-373	73	28	confront	confront	VERB
ftr-373	73	29	the	the	DET
ftr-373	73	30	reality	reality	NOUN
ftr-373	73	31	of	of	ADP
ftr-373	73	32	sovereign	sovereign	ADJ
ftr-373	73	33	states	state	NOUN
ftr-373	73	34	.	.	PUNCT
ftr-373	74	1	the	the	DET
ftr-373	74	2	assertion	assertion	NOUN
ftr-373	74	3	,	,	PUNCT
ftr-373	74	4	argued	argue	VERB
ftr-373	74	5	by	by	ADP
ftr-373	74	6	the	the	DET
ftr-373	74	7	author	author	NOUN
ftr-373	74	8	elsewhere,10	elsewhere,10	NOUN
ftr-373	74	9	is	be	AUX
ftr-373	74	10	that	that	SCONJ
ftr-373	74	11	one	one	NUM
ftr-373	74	12	important	important	ADJ
ftr-373	74	13	“	"	PUNCT
ftr-373	74	14	right	right	NOUN
ftr-373	74	15	”	"	PUNCT
ftr-373	74	16	of	of	ADP
ftr-373	74	17	the	the	DET
ftr-373	74	18	sovereign	sovereign	ADJ
ftr-373	74	19	state	state	NOUN
ftr-373	74	20	–	–	PUNCT
ftr-373	74	21	tax	tax	NOUN
ftr-373	74	22	sovereignty	sovereignty	NOUN
ftr-373	74	23	–	–	PUNCT
ftr-373	74	24	carries	carry	VERB
ftr-373	74	25	meaningful	meaningful	ADJ
ftr-373	74	26	content	content	NOUN
ftr-373	74	27	.	.	PUNCT
ftr-373	75	1	states	state	NOUN
ftr-373	75	2	’	'	PUNCT
ftr-373	75	3	anxiety	anxiety	NOUN
ftr-373	75	4	over	over	ADP
ftr-373	75	5	tax	tax	NOUN
ftr-373	75	6	sovereignty	sovereignty	NOUN
ftr-373	75	7	can	can	AUX
ftr-373	75	8	be	be	AUX
ftr-373	75	9	legitimate	legitimate	ADJ
ftr-373	75	10	(	(	PUNCT
ftr-373	75	11	although	although	SCONJ
ftr-373	75	12	it	it	PRON
ftr-373	75	13	can	can	AUX
ftr-373	75	14	also	also	ADV
ftr-373	75	15	be	be	AUX
ftr-373	75	16	a	a	DET
ftr-373	75	17	smokescreen	smokescreen	NOUN
ftr-373	75	18	for	for	ADP
ftr-373	75	19	less	less	ADV
ftr-373	75	20	palatable	palatable	ADJ
ftr-373	75	21	or	or	CCONJ
ftr-373	75	22	reputable	reputable	ADJ
ftr-373	75	23	goals	goal	NOUN
ftr-373	75	24	)	)	PUNCT
ftr-373	75	25	.	.	PUNCT
ftr-373	76	1	the	the	DET
ftr-373	76	2	ability	ability	NOUN
ftr-373	76	3	to	to	PART
ftr-373	76	4	control	control	VERB
ftr-373	76	5	tax	tax	NOUN
ftr-373	76	6	policy	policy	NOUN
ftr-373	76	7	enables	enable	VERB
ftr-373	76	8	a	a	DET
ftr-373	76	9	state	state	NOUN
ftr-373	76	10	to	to	PART
ftr-373	76	11	meet	meet	VERB
ftr-373	76	12	its	its	PRON
ftr-373	76	13	functional	functional	ADJ
ftr-373	76	14	duties	duty	NOUN
ftr-373	76	15	(	(	PUNCT
ftr-373	76	16	revenue	revenue	NOUN
ftr-373	76	17	raising	raising	NOUN
ftr-373	76	18	and	and	CCONJ
ftr-373	76	19	fiscal	fiscal	ADJ
ftr-373	76	20	policy	policy	NOUN
ftr-373	76	21	design	design	NOUN
ftr-373	76	22	)	)	PUNCT
ftr-373	76	23	and	and	CCONJ
ftr-373	76	24	support	support	VERB
ftr-373	76	25	its	its	PRON
ftr-373	76	26	two	two	NUM
ftr-373	76	27	important	important	ADJ
ftr-373	76	28	democratic	democratic	ADJ
ftr-373	76	29	norms	norm	NOUN
ftr-373	76	30	–	–	PUNCT
ftr-373	76	31	democratic	democratic	ADJ
ftr-373	76	32	accountability	accountability	NOUN
ftr-373	76	33	and	and	CCONJ
ftr-373	76	34	democratic	democratic	ADJ
ftr-373	76	35	legitimacy.11	legitimacy.11	ADJ
ftr-373	76	36	recognizing	recognize	VERB
ftr-373	76	37	this	this	DET
ftr-373	76	38	role	role	NOUN
ftr-373	76	39	of	of	ADP
ftr-373	76	40	tax	tax	NOUN
ftr-373	76	41	sovereignty	sovereignty	NOUN
ftr-373	76	42	for	for	ADP
ftr-373	76	43	a	a	DET
ftr-373	76	44	democratic	democratic	ADJ
ftr-373	76	45	sovereign	sovereign	ADJ
ftr-373	76	46	state	state	NOUN
ftr-373	76	47	becomes	become	VERB
ftr-373	76	48	important	important	ADJ
ftr-373	76	49	as	as	SCONJ
ftr-373	76	50	we	we	PRON
ftr-373	76	51	explore	explore	VERB
ftr-373	76	52	how	how	SCONJ
ftr-373	76	53	we	we	PRON
ftr-373	76	54	might	might	AUX
ftr-373	76	55	further	far	ADV
ftr-373	76	56	clarify	clarify	VERB
ftr-373	76	57	and	and	CCONJ
ftr-373	76	58	expand	expand	VERB
ftr-373	76	59	the	the	DET
ftr-373	76	60	duties	duty	NOUN
ftr-373	76	61	and	and	CCONJ
ftr-373	76	62	obligations	obligation	NOUN
ftr-373	76	63	between	between	ADP
ftr-373	76	64	and	and	CCONJ
ftr-373	76	65	among	among	ADP
ftr-373	76	66	sovereign	sovereign	ADJ
ftr-373	76	67	states	state	NOUN
ftr-373	76	68	on	on	ADP
ftr-373	76	69	the	the	DET
ftr-373	76	70	subject	subject	NOUN
ftr-373	76	71	of	of	ADP
ftr-373	76	72	tax	tax	NOUN
ftr-373	76	73	competition.12	competition.12	NOUN
ftr-373	76	74	obviously	obviously	ADV
ftr-373	76	75	states	state	NOUN
ftr-373	76	76	do	do	AUX
ftr-373	76	77	not	not	PART
ftr-373	76	78	exercise	exercise	VERB
ftr-373	76	79	unimpeded	unimpeded	ADJ
ftr-373	76	80	control	control	NOUN
ftr-373	76	81	over	over	ADP
ftr-373	76	82	tax	tax	NOUN
ftr-373	76	83	policy	policy	NOUN
ftr-373	76	84	choices	choice	NOUN
ftr-373	76	85	–	–	PUNCT
ftr-373	76	86	they	they	PRON
ftr-373	76	87	are	be	AUX
ftr-373	76	88	influenced	influence	VERB
ftr-373	76	89	and	and	CCONJ
ftr-373	76	90	constrained	constrain	VERB
ftr-373	76	91	by	by	ADP
ftr-373	76	92	the	the	DET
ftr-373	76	93	political	political	ADJ
ftr-373	76	94	economy	economy	NOUN
ftr-373	76	95	within	within	ADP
ftr-373	76	96	their	their	PRON
ftr-373	76	97	own	own	ADJ
ftr-373	76	98	domestic	domestic	ADJ
ftr-373	76	99	system	system	NOUN
ftr-373	76	100	(	(	PUNCT
ftr-373	76	101	e.g.	e.g.	ADV
ftr-373	76	102	,	,	PUNCT
ftr-373	76	103	pressure	pressure	NOUN
ftr-373	76	104	from	from	ADP
ftr-373	76	105	powerful	powerful	ADJ
ftr-373	76	106	taxpayers	taxpayer	NOUN
ftr-373	76	107	)	)	PUNCT
ftr-373	76	108	and	and	CCONJ
ftr-373	76	109	by	by	ADP
ftr-373	76	110	the	the	DET
ftr-373	76	111	need	need	NOUN
ftr-373	76	112	to	to	PART
ftr-373	76	113	account	account	VERB
ftr-373	76	114	for	for	ADP
ftr-373	76	115	the	the	DET
ftr-373	76	116	implications	implication	NOUN
ftr-373	76	117	of	of	ADP
ftr-373	76	118	their	their	PRON
ftr-373	76	119	tax	tax	NOUN
ftr-373	76	120	rules	rule	NOUN
ftr-373	76	121	globally	globally	ADV
ftr-373	76	122	(	(	PUNCT
ftr-373	76	123	e.g.	e.g.	ADV
ftr-373	76	124	,	,	PUNCT
ftr-373	76	125	will	will	AUX
ftr-373	76	126	the	the	DET
ftr-373	76	127	state	state	NOUN
ftr-373	76	128	’s	’s	PART
ftr-373	76	129	new	new	ADJ
ftr-373	76	130	tax	tax	NOUN
ftr-373	76	131	be	be	AUX
ftr-373	76	132	deemed	deem	VERB
ftr-373	76	133	a	a	DET
ftr-373	76	134	creditable	creditable	ADJ
ftr-373	76	135	foreign	foreign	ADJ
ftr-373	76	136	tax	tax	NOUN
ftr-373	76	137	by	by	ADP
ftr-373	76	138	other	other	ADJ
ftr-373	76	139	countries	country	NOUN
ftr-373	76	140	)	)	PUNCT
ftr-373	76	141	.	.	PUNCT
ftr-373	77	1	however	however	ADV
ftr-373	77	2	,	,	PUNCT
ftr-373	77	3	the	the	DET
ftr-373	77	4	lack	lack	NOUN
ftr-373	77	5	of	of	ADP
ftr-373	77	6	absolute	absolute	ADJ
ftr-373	77	7	control	control	NOUN
ftr-373	77	8	does	do	AUX
ftr-373	77	9	not	not	PART
ftr-373	77	10	render	render	VERB
ftr-373	77	11	a	a	DET
ftr-373	77	12	state	state	NOUN
ftr-373	77	13	’s	’s	PART
ftr-373	77	14	interest	interest	NOUN
ftr-373	77	15	in	in	ADP
ftr-373	77	16	maintaining	maintain	VERB
ftr-373	77	17	substantial	substantial	ADJ
ftr-373	77	18	control	control	NOUN
ftr-373	77	19	an	an	DET
ftr-373	77	20	implausible	implausible	ADJ
ftr-373	77	21	or	or	CCONJ
ftr-373	77	22	irrational	irrational	ADJ
ftr-373	77	23	9	9	NUM
ftr-373	77	24	.	.	PUNCT
ftr-373	77	25	a	a	DET
ftr-373	77	26	world	world	NOUN
ftr-373	77	27	(	(	PUNCT
ftr-373	77	28	such	such	ADJ
ftr-373	77	29	as	as	ADP
ftr-373	77	30	ours	our	NOUN
ftr-373	77	31	)	)	PUNCT
ftr-373	77	32	in	in	ADP
ftr-373	77	33	which	which	PRON
ftr-373	77	34	international	international	ADJ
ftr-373	77	35	organizations	organization	NOUN
ftr-373	77	36	and	and	CCONJ
ftr-373	77	37	multinational	multinational	ADJ
ftr-373	77	38	enterprises	enterprise	NOUN
ftr-373	77	39	influence	influence	NOUN
ftr-373	77	40	and	and	CCONJ
ftr-373	77	41	shape	shape	VERB
ftr-373	77	42	outcomes	outcome	NOUN
ftr-373	77	43	is	be	AUX
ftr-373	77	44	not	not	PART
ftr-373	77	45	an	an	DET
ftr-373	77	46	alternative	alternative	NOUN
ftr-373	77	47	to	to	ADP
ftr-373	77	48	a	a	DET
ftr-373	77	49	sovereign	sovereign	ADJ
ftr-373	77	50	state	state	NOUN
ftr-373	77	51	system	system	NOUN
ftr-373	77	52	.	.	PUNCT
ftr-373	78	1	it	it	PRON
ftr-373	78	2	is	be	AUX
ftr-373	78	3	a	a	DET
ftr-373	78	4	version	version	NOUN
ftr-373	78	5	of	of	ADP
ftr-373	78	6	such	such	DET
ftr-373	78	7	a	a	DET
ftr-373	78	8	system	system	NOUN
ftr-373	78	9	.	.	PUNCT
ftr-373	79	1	10	10	NUM
ftr-373	79	2	.	.	X
ftr-373	79	3	ring	ring	NOUN
ftr-373	79	4	,	,	PUNCT
ftr-373	79	5	supra	supra	PROPN
ftr-373	79	6	note	note	NOUN
ftr-373	79	7	2	2	NUM
ftr-373	79	8	at	at	ADP
ftr-373	79	9	170	170	NUM
ftr-373	79	10	,	,	PUNCT
ftr-373	79	11	232	232	NUM
ftr-373	79	12	.	.	NOUN
ftr-373	79	13	11	11	NUM
ftr-373	79	14	.	.	PUNCT
ftr-373	80	1	control	control	NOUN
ftr-373	80	2	over	over	ADP
ftr-373	80	3	tax	tax	NOUN
ftr-373	80	4	policy	policy	NOUN
ftr-373	80	5	by	by	ADP
ftr-373	80	6	the	the	DET
ftr-373	80	7	states	state	NOUN
ftr-373	80	8	supports	support	VERB
ftr-373	80	9	goals	goal	NOUN
ftr-373	80	10	of	of	ADP
ftr-373	80	11	democratic	democratic	ADJ
ftr-373	80	12	accountability	accountability	NOUN
ftr-373	80	13	and	and	CCONJ
ftr-373	80	14	legitimacy	legitimacy	NOUN
ftr-373	80	15	because	because	SCONJ
ftr-373	80	16	the	the	DET
ftr-373	80	17	nation	nation	NOUN
ftr-373	80	18	-	-	PUNCT
ftr-373	80	19	state	state	NOUN
ftr-373	80	20	(	(	PUNCT
ftr-373	80	21	in	in	ADP
ftr-373	80	22	contrast	contrast	NOUN
ftr-373	80	23	to	to	ADP
ftr-373	80	24	certain	certain	ADJ
ftr-373	80	25	global	global	ADJ
ftr-373	80	26	structures	structure	NOUN
ftr-373	80	27	)	)	PUNCT
ftr-373	80	28	provides	provide	VERB
ftr-373	80	29	a	a	DET
ftr-373	80	30	closer	close	ADJ
ftr-373	80	31	connection	connection	NOUN
ftr-373	80	32	between	between	ADP
ftr-373	80	33	decision	decision	NOUN
ftr-373	80	34	maker	maker	NOUN
ftr-373	80	35	and	and	CCONJ
ftr-373	80	36	voter	voter	NOUN
ftr-373	80	37	,	,	PUNCT
ftr-373	80	38	and	and	CCONJ
ftr-373	80	39	because	because	SCONJ
ftr-373	80	40	the	the	DET
ftr-373	80	41	nation	nation	NOUN
ftr-373	80	42	-	-	PUNCT
ftr-373	80	43	state	state	NOUN
ftr-373	80	44	is	be	AUX
ftr-373	80	45	more	more	ADV
ftr-373	80	46	likely	likely	ADJ
ftr-373	80	47	to	to	PART
ftr-373	80	48	constitute	constitute	VERB
ftr-373	80	49	a	a	DET
ftr-373	80	50	demos	demos	NOUN
ftr-373	80	51	–	–	PUNCT
ftr-373	80	52	a	a	DET
ftr-373	80	53	certain	certain	ADJ
ftr-373	80	54	type	type	NOUN
ftr-373	80	55	of	of	ADP
ftr-373	80	56	political	political	ADJ
ftr-373	80	57	community	community	NOUN
ftr-373	80	58	considered	consider	VERB
ftr-373	80	59	valuable	valuable	ADJ
ftr-373	80	60	to	to	ADP
ftr-373	80	61	true	true	ADJ
ftr-373	80	62	democratic	democratic	ADJ
ftr-373	80	63	legitimacy	legitimacy	NOUN
ftr-373	80	64	in	in	ADP
ftr-373	80	65	government	government	NOUN
ftr-373	80	66	rule	rule	NOUN
ftr-373	80	67	.	.	PUNCT
ftr-373	81	1	ring	ring	NOUN
ftr-373	81	2	,	,	PUNCT
ftr-373	81	3	supra	supra	PROPN
ftr-373	81	4	note	note	NOUN
ftr-373	81	5	2	2	NUM
ftr-373	81	6	at	at	ADP
ftr-373	81	7	172	172	NUM
ftr-373	81	8	-	-	SYM
ftr-373	81	9	77	77	NUM
ftr-373	81	10	,	,	PUNCT
ftr-373	81	11	213	213	NUM
ftr-373	81	12	-	-	SYM
ftr-373	81	13	14	14	NUM
ftr-373	81	14	;	;	PUNCT
ftr-373	81	15	infra	infra	NOUN
ftr-373	81	16	part	part	NOUN
ftr-373	81	17	iii.c.2.a	iii.c.2.a	NOUN
ftr-373	81	18	.	.	PUNCT
ftr-373	81	19	12	12	NUM
ftr-373	81	20	.	.	PUNCT
ftr-373	82	1	this	this	DET
ftr-373	82	2	assertion	assertion	NOUN
ftr-373	82	3	could	could	AUX
ftr-373	82	4	be	be	AUX
ftr-373	82	5	interpreted	interpret	VERB
ftr-373	82	6	as	as	ADP
ftr-373	82	7	a	a	DET
ftr-373	82	8	normative	normative	ADJ
ftr-373	82	9	claim	claim	NOUN
ftr-373	82	10	of	of	ADP
ftr-373	82	11	the	the	DET
ftr-373	82	12	paper	paper	NOUN
ftr-373	82	13	.	.	PUNCT
ftr-373	83	1	however	however	ADV
ftr-373	83	2	,	,	PUNCT
ftr-373	83	3	even	even	ADV
ftr-373	83	4	for	for	ADP
ftr-373	83	5	readers	reader	NOUN
ftr-373	83	6	who	who	PRON
ftr-373	83	7	may	may	AUX
ftr-373	83	8	challenge	challenge	VERB
ftr-373	83	9	the	the	DET
ftr-373	83	10	value	value	NOUN
ftr-373	83	11	of	of	ADP
ftr-373	83	12	these	these	DET
ftr-373	83	13	elements	element	NOUN
ftr-373	83	14	of	of	ADP
ftr-373	83	15	tax	tax	NOUN
ftr-373	83	16	sovereignty	sovereignty	NOUN
ftr-373	83	17	–	–	PUNCT
ftr-373	83	18	as	as	ADP
ftr-373	83	19	a	a	DET
ftr-373	83	20	descriptive	descriptive	ADJ
ftr-373	83	21	matter	matter	NOUN
ftr-373	83	22	they	they	PRON
ftr-373	83	23	form	form	VERB
ftr-373	83	24	the	the	DET
ftr-373	83	25	foundation	foundation	NOUN
ftr-373	83	26	for	for	ADP
ftr-373	83	27	states	state	NOUN
ftr-373	83	28	’	'	PUNCT
ftr-373	83	29	interest	interest	NOUN
ftr-373	83	30	in	in	ADP
ftr-373	83	31	tax	tax	NOUN
ftr-373	83	32	sovereignty	sovereignty	NOUN
ftr-373	83	33	.	.	PUNCT
ftr-373	84	1	560	560	NUM
ftr-373	84	2	florida	florida	PROPN
ftr-373	84	3	tax	tax	NOUN
ftr-373	84	4	review	review	NOUN
ftr-373	84	5	[	[	X
ftr-373	84	6	vol	vol	NOUN
ftr-373	84	7	.	.	NOUN
ftr-373	84	8	9:5	9:5	NUM
ftr-373	84	9	position	position	NOUN
ftr-373	84	10	.	.	PUNCT
ftr-373	85	1	furthermore	furthermore	ADV
ftr-373	85	2	,	,	PUNCT
ftr-373	85	3	an	an	DET
ftr-373	85	4	expression	expression	NOUN
ftr-373	85	5	of	of	ADP
ftr-373	85	6	interest	interest	NOUN
ftr-373	85	7	in	in	ADP
ftr-373	85	8	retaining	retain	VERB
ftr-373	85	9	more	more	ADJ
ftr-373	85	10	control	control	NOUN
ftr-373	85	11	over	over	ADP
ftr-373	85	12	tax	tax	NOUN
ftr-373	85	13	policy	policy	NOUN
ftr-373	85	14	does	do	AUX
ftr-373	85	15	not	not	PART
ftr-373	85	16	translate	translate	VERB
ftr-373	85	17	into	into	ADP
ftr-373	85	18	a	a	DET
ftr-373	85	19	blanket	blanket	NOUN
ftr-373	85	20	unwillingness	unwillingness	NOUN
ftr-373	85	21	to	to	PART
ftr-373	85	22	cooperate	cooperate	VERB
ftr-373	85	23	.	.	PUNCT
ftr-373	86	1	beyond	beyond	ADP
ftr-373	86	2	establishing	establish	VERB
ftr-373	86	3	a	a	DET
ftr-373	86	4	descriptive	descriptive	ADJ
ftr-373	86	5	understanding	understanding	NOUN
ftr-373	86	6	of	of	ADP
ftr-373	86	7	sovereignty	sovereignty	NOUN
ftr-373	86	8	and	and	CCONJ
ftr-373	86	9	an	an	DET
ftr-373	86	10	appreciation	appreciation	NOUN
ftr-373	86	11	for	for	ADP
ftr-373	86	12	the	the	DET
ftr-373	86	13	most	most	ADV
ftr-373	86	14	persuasive	persuasive	ADJ
ftr-373	86	15	normative	normative	ADJ
ftr-373	86	16	claims	claim	NOUN
ftr-373	86	17	to	to	PART
ftr-373	86	18	tax	tax	NOUN
ftr-373	86	19	sovereignty	sovereignty	NOUN
ftr-373	86	20	,	,	PUNCT
ftr-373	86	21	it	it	PRON
ftr-373	86	22	will	will	AUX
ftr-373	86	23	also	also	ADV
ftr-373	86	24	be	be	AUX
ftr-373	86	25	important	important	ADJ
ftr-373	86	26	to	to	PART
ftr-373	86	27	identify	identify	VERB
ftr-373	86	28	the	the	DET
ftr-373	86	29	positive	positive	ADJ
ftr-373	86	30	role	role	NOUN
ftr-373	86	31	tax	tax	NOUN
ftr-373	86	32	sovereignty	sovereignty	NOUN
ftr-373	86	33	plays	play	VERB
ftr-373	86	34	in	in	ADP
ftr-373	86	35	rhetoric	rhetoric	NOUN
ftr-373	86	36	and	and	CCONJ
ftr-373	86	37	national	national	ADJ
ftr-373	86	38	decision	decision	NOUN
ftr-373	86	39	making	making	NOUN
ftr-373	86	40	.	.	PUNCT
ftr-373	87	1	although	although	SCONJ
ftr-373	87	2	not	not	PART
ftr-373	87	3	wholly	wholly	ADV
ftr-373	87	4	independent	independent	ADJ
ftr-373	87	5	of	of	ADP
ftr-373	87	6	the	the	DET
ftr-373	87	7	functional	functional	ADJ
ftr-373	87	8	and	and	CCONJ
ftr-373	87	9	normative	normative	ADJ
ftr-373	87	10	roles	role	NOUN
ftr-373	87	11	for	for	ADP
ftr-373	87	12	tax	tax	NOUN
ftr-373	87	13	sovereignty	sovereignty	NOUN
ftr-373	87	14	referenced	reference	VERB
ftr-373	87	15	above	above	ADV
ftr-373	87	16	,	,	PUNCT
ftr-373	87	17	the	the	DET
ftr-373	87	18	broadly	broadly	ADV
ftr-373	87	19	characterized	characterized	ADJ
ftr-373	87	20	right	right	NOUN
ftr-373	87	21	of	of	ADP
ftr-373	87	22	a	a	DET
ftr-373	87	23	nation	nation	NOUN
ftr-373	87	24	to	to	PART
ftr-373	87	25	sovereignty	sovereignty	VERB
ftr-373	87	26	over	over	ADP
ftr-373	87	27	tax	tax	NOUN
ftr-373	87	28	matters	matter	NOUN
ftr-373	87	29	has	have	AUX
ftr-373	87	30	proven	prove	VERB
ftr-373	87	31	a	a	DET
ftr-373	87	32	potent	potent	ADJ
ftr-373	87	33	tool	tool	NOUN
ftr-373	87	34	of	of	ADP
ftr-373	87	35	rhetoric	rhetoric	NOUN
ftr-373	87	36	(	(	PUNCT
ftr-373	87	37	often	often	ADV
ftr-373	87	38	without	without	ADP
ftr-373	87	39	extensive	extensive	ADJ
ftr-373	87	40	grounding	grounding	NOUN
ftr-373	87	41	or	or	CCONJ
ftr-373	87	42	clarification	clarification	NOUN
ftr-373	87	43	)	)	PUNCT
ftr-373	87	44	in	in	ADP
ftr-373	87	45	policy	policy	NOUN
ftr-373	87	46	debates.13	debates.13	VERB
ftr-373	87	47	even	even	ADV
ftr-373	87	48	national	national	ADJ
ftr-373	87	49	governments	government	NOUN
ftr-373	87	50	are	be	AUX
ftr-373	87	51	not	not	PART
ftr-373	87	52	immune	immune	ADJ
ftr-373	87	53	to	to	ADP
ftr-373	87	54	the	the	DET
ftr-373	87	55	magnetism	magnetism	NOUN
ftr-373	87	56	of	of	ADP
ftr-373	87	57	the	the	DET
ftr-373	87	58	rhetoric.14	rhetoric.14	PROPN
ftr-373	87	59	tax	tax	NOUN
ftr-373	87	60	sovereignty	sovereignty	NOUN
ftr-373	87	61	,	,	PUNCT
ftr-373	87	62	though	though	ADV
ftr-373	87	63	,	,	PUNCT
ftr-373	87	64	is	be	AUX
ftr-373	87	65	not	not	PART
ftr-373	87	66	a	a	DET
ftr-373	87	67	“	"	PUNCT
ftr-373	87	68	good	good	ADJ
ftr-373	87	69	”	"	PUNCT
ftr-373	87	70	in	in	ADP
ftr-373	87	71	and	and	CCONJ
ftr-373	87	72	of	of	ADP
ftr-373	87	73	itself	itself	PRON
ftr-373	87	74	.	.	PUNCT
ftr-373	88	1	rather	rather	ADV
ftr-373	88	2	,	,	PUNCT
ftr-373	88	3	it	it	PRON
ftr-373	88	4	is	be	AUX
ftr-373	88	5	a	a	DET
ftr-373	88	6	tool	tool	NOUN
ftr-373	88	7	to	to	PART
ftr-373	88	8	achieve	achieve	VERB
ftr-373	88	9	important	important	ADJ
ftr-373	88	10	missions	mission	NOUN
ftr-373	88	11	of	of	ADP
ftr-373	88	12	the	the	DET
ftr-373	88	13	democratic	democratic	ADJ
ftr-373	88	14	sovereign	sovereign	ADJ
ftr-373	88	15	state	state	NOUN
ftr-373	88	16	:	:	PUNCT
ftr-373	88	17	(	(	PUNCT
ftr-373	88	18	1	1	X
ftr-373	88	19	)	)	PUNCT
ftr-373	88	20	the	the	DET
ftr-373	88	21	continued	continue	VERB
ftr-373	88	22	operation	operation	NOUN
ftr-373	88	23	and	and	CCONJ
ftr-373	88	24	existence	existence	NOUN
ftr-373	88	25	of	of	ADP
ftr-373	88	26	a	a	DET
ftr-373	88	27	functioning	function	VERB
ftr-373	88	28	government	government	NOUN
ftr-373	88	29	(	(	PUNCT
ftr-373	88	30	predicated	predicate	VERB
ftr-373	88	31	on	on	ADP
ftr-373	88	32	revenue	revenue	NOUN
ftr-373	88	33	and	and	CCONJ
ftr-373	88	34	sustainable	sustainable	ADJ
ftr-373	88	35	fiscal	fiscal	ADJ
ftr-373	88	36	policy	policy	NOUN
ftr-373	88	37	)	)	PUNCT
ftr-373	88	38	and	and	CCONJ
ftr-373	88	39	,	,	PUNCT
ftr-373	88	40	(	(	PUNCT
ftr-373	88	41	2	2	X
ftr-373	88	42	)	)	PUNCT
ftr-373	88	43	the	the	DET
ftr-373	88	44	accountability	accountability	NOUN
ftr-373	88	45	and	and	CCONJ
ftr-373	88	46	legitimacy	legitimacy	NOUN
ftr-373	88	47	underpinning	underpin	VERB
ftr-373	88	48	that	that	DET
ftr-373	88	49	democratic	democratic	ADJ
ftr-373	88	50	state	state	NOUN
ftr-373	88	51	.	.	PUNCT
ftr-373	89	1	but	but	CCONJ
ftr-373	89	2	even	even	ADV
ftr-373	89	3	though	though	SCONJ
ftr-373	89	4	tax	tax	NOUN
ftr-373	89	5	sovereignty	sovereignty	NOUN
ftr-373	89	6	can	can	AUX
ftr-373	89	7	be	be	AUX
ftr-373	89	8	a	a	DET
ftr-373	89	9	tool	tool	NOUN
ftr-373	89	10	for	for	ADP
ftr-373	89	11	good	good	ADJ
ftr-373	89	12	,	,	PUNCT
ftr-373	89	13	sovereignty	sovereignty	NOUN
ftr-373	89	14	ideals	ideal	NOUN
ftr-373	89	15	do	do	AUX
ftr-373	89	16	not	not	PART
ftr-373	89	17	answer	answer	VERB
ftr-373	89	18	the	the	DET
ftr-373	89	19	question	question	NOUN
ftr-373	89	20	,	,	PUNCT
ftr-373	89	21	“	"	PUNCT
ftr-373	89	22	what	what	PRON
ftr-373	89	23	should	should	AUX
ftr-373	89	24	be	be	AUX
ftr-373	89	25	the	the	DET
ftr-373	89	26	response	response	NOUN
ftr-373	89	27	to	to	ADP
ftr-373	89	28	and	and	CCONJ
ftr-373	89	29	the	the	DET
ftr-373	89	30	outcome	outcome	NOUN
ftr-373	89	31	of	of	ADP
ftr-373	89	32	tax	tax	NOUN
ftr-373	89	33	competition	competition	NOUN
ftr-373	89	34	?	?	PUNCT
ftr-373	89	35	”	"	PUNCT
ftr-373	89	36	as	as	SCONJ
ftr-373	89	37	explored	explore	VERB
ftr-373	89	38	later	later	ADV
ftr-373	89	39	in	in	ADP
ftr-373	89	40	the	the	DET
ftr-373	89	41	paper	paper	NOUN
ftr-373	89	42	,	,	PUNCT
ftr-373	89	43	if	if	SCONJ
ftr-373	89	44	an	an	DET
ftr-373	89	45	appropriate	appropriate	ADJ
ftr-373	89	46	state	state	NOUN
ftr-373	89	47	goal	goal	NOUN
ftr-373	89	48	is	be	AUX
ftr-373	89	49	not	not	PART
ftr-373	89	50	tax	tax	NOUN
ftr-373	89	51	sovereignty	sovereignty	NOUN
ftr-373	89	52	per	per	ADP
ftr-373	89	53	se	se	ADV
ftr-373	89	54	,	,	PUNCT
ftr-373	89	55	but	but	CCONJ
ftr-373	89	56	rather	rather	ADV
ftr-373	89	57	the	the	DET
ftr-373	89	58	functional	functional	ADJ
ftr-373	89	59	and	and	CCONJ
ftr-373	89	60	normative	normative	ADJ
ftr-373	89	61	goals	goal	NOUN
ftr-373	89	62	stated	state	VERB
ftr-373	89	63	above	above	ADV
ftr-373	89	64	,	,	PUNCT
ftr-373	89	65	we	we	PRON
ftr-373	89	66	may	may	AUX
ftr-373	89	67	revise	revise	VERB
ftr-373	89	68	our	our	PRON
ftr-373	89	69	expectations	expectation	NOUN
ftr-373	89	70	about	about	ADP
ftr-373	89	71	the	the	DET
ftr-373	89	72	need	need	NOUN
ftr-373	89	73	for	for	ADP
ftr-373	89	74	and	and	CCONJ
ftr-373	89	75	required	require	VERB
ftr-373	89	76	scope	scope	NOUN
ftr-373	89	77	of	of	ADP
ftr-373	89	78	tax	tax	NOUN
ftr-373	89	79	sovereignty	sovereignty	NOUN
ftr-373	89	80	.	.	PUNCT
ftr-373	90	1	moreover	moreover	ADV
ftr-373	90	2	,	,	PUNCT
ftr-373	90	3	to	to	ADP
ftr-373	90	4	the	the	DET
ftr-373	90	5	extent	extent	NOUN
ftr-373	90	6	that	that	SCONJ
ftr-373	90	7	the	the	DET
ftr-373	90	8	examination	examination	NOUN
ftr-373	90	9	of	of	ADP
ftr-373	90	10	tax	tax	NOUN
ftr-373	90	11	competition	competition	NOUN
ftr-373	90	12	moves	move	VERB
ftr-373	90	13	beyond	beyond	ADP
ftr-373	90	14	the	the	DET
ftr-373	90	15	theoretical	theoretical	ADJ
ftr-373	90	16	and	and	CCONJ
ftr-373	90	17	into	into	ADP
ftr-373	90	18	the	the	DET
ftr-373	90	19	practical	practical	ADJ
ftr-373	90	20	,	,	PUNCT
ftr-373	90	21	strategic	strategic	ADJ
ftr-373	90	22	realm	realm	NOUN
ftr-373	90	23	,	,	PUNCT
ftr-373	90	24	a	a	DET
ftr-373	90	25	realistic	realistic	ADJ
ftr-373	90	26	appreciation	appreciation	NOUN
ftr-373	90	27	of	of	ADP
ftr-373	90	28	the	the	DET
ftr-373	90	29	lure	lure	NOUN
ftr-373	90	30	of	of	ADP
ftr-373	90	31	“	"	PUNCT
ftr-373	90	32	tax	tax	NOUN
ftr-373	90	33	sovereignty	sovereignty	NOUN
ftr-373	90	34	”	"	PUNCT
ftr-373	90	35	claims	claim	NOUN
ftr-373	90	36	becomes	become	VERB
ftr-373	90	37	an	an	DET
ftr-373	90	38	invaluable	invaluable	ADJ
ftr-373	90	39	asset	asset	NOUN
ftr-373	90	40	.	.	PUNCT
ftr-373	91	1	one	one	NUM
ftr-373	91	2	important	important	ADJ
ftr-373	91	3	way	way	NOUN
ftr-373	91	4	to	to	PART
ftr-373	91	5	consider	consider	VERB
ftr-373	91	6	the	the	DET
ftr-373	91	7	question	question	NOUN
ftr-373	91	8	of	of	ADP
ftr-373	91	9	how	how	SCONJ
ftr-373	91	10	to	to	PART
ftr-373	91	11	achieve	achieve	VERB
ftr-373	91	12	cooperation	cooperation	NOUN
ftr-373	91	13	in	in	ADP
ftr-373	91	14	tax	tax	NOUN
ftr-373	91	15	competition	competition	NOUN
ftr-373	91	16	is	be	AUX
ftr-373	91	17	to	to	PART
ftr-373	91	18	consider	consider	VERB
ftr-373	91	19	how	how	SCONJ
ftr-373	91	20	knowledge	knowledge	NOUN
ftr-373	91	21	about	about	ADP
ftr-373	91	22	tax	tax	NOUN
ftr-373	91	23	sovereignty	sovereignty	NOUN
ftr-373	91	24	might	might	AUX
ftr-373	91	25	guide	guide	VERB
ftr-373	91	26	us	we	PRON
ftr-373	91	27	.	.	PUNCT
ftr-373	92	1	if	if	SCONJ
ftr-373	92	2	we	we	PRON
ftr-373	92	3	are	be	AUX
ftr-373	92	4	sensitive	sensitive	ADJ
ftr-373	92	5	to	to	ADP
ftr-373	92	6	tax	tax	NOUN
ftr-373	92	7	sovereignty	sovereignty	NOUN
ftr-373	92	8	,	,	PUNCT
ftr-373	92	9	what	what	PRON
ftr-373	92	10	should	should	AUX
ftr-373	92	11	we	we	PRON
ftr-373	92	12	highlight	highlight	VERB
ftr-373	92	13	or	or	CCONJ
ftr-373	92	14	emphasize	emphasize	VERB
ftr-373	92	15	to	to	PART
ftr-373	92	16	encourage	encourage	VERB
ftr-373	92	17	cooperative	cooperative	ADJ
ftr-373	92	18	action	action	NOUN
ftr-373	92	19	?	?	PUNCT
ftr-373	93	1	what	what	PRON
ftr-373	93	2	should	should	AUX
ftr-373	93	3	we	we	PRON
ftr-373	93	4	avoid	avoid	VERB
ftr-373	93	5	?	?	PUNCT
ftr-373	94	1	what	what	PRON
ftr-373	94	2	techniques	technique	NOUN
ftr-373	94	3	or	or	CCONJ
ftr-373	94	4	cooperative	cooperative	ADJ
ftr-373	94	5	methods	method	NOUN
ftr-373	94	6	of	of	ADP
ftr-373	94	7	responding	respond	VERB
ftr-373	94	8	to	to	ADP
ftr-373	94	9	tax	tax	NOUN
ftr-373	94	10	competition	competition	NOUN
ftr-373	94	11	are	be	AUX
ftr-373	94	12	most	most	ADV
ftr-373	94	13	likely	likely	ADJ
ftr-373	94	14	to	to	PART
ftr-373	94	15	be	be	AUX
ftr-373	94	16	successful	successful	ADJ
ftr-373	94	17	and	and	CCONJ
ftr-373	94	18	why	why	SCONJ
ftr-373	94	19	?	?	PUNCT
ftr-373	95	1	13	13	NUM
ftr-373	95	2	.	.	X
ftr-373	96	1	for	for	ADP
ftr-373	96	2	example	example	NOUN
ftr-373	96	3	,	,	PUNCT
ftr-373	96	4	the	the	DET
ftr-373	96	5	consideration	consideration	NOUN
ftr-373	96	6	of	of	ADP
ftr-373	96	7	a	a	DET
ftr-373	96	8	variety	variety	NOUN
ftr-373	96	9	of	of	ADP
ftr-373	96	10	“	"	PUNCT
ftr-373	96	11	tax	tax	NOUN
ftr-373	96	12	harmonization	harmonization	NOUN
ftr-373	96	13	”	"	PUNCT
ftr-373	96	14	possibilities	possibility	NOUN
ftr-373	96	15	in	in	ADP
ftr-373	96	16	the	the	DET
ftr-373	96	17	european	european	PROPN
ftr-373	96	18	union	union	PROPN
ftr-373	96	19	,	,	PUNCT
ftr-373	96	20	including	include	VERB
ftr-373	96	21	the	the	DET
ftr-373	96	22	prospect	prospect	NOUN
ftr-373	96	23	of	of	ADP
ftr-373	96	24	a	a	DET
ftr-373	96	25	common	common	ADJ
ftr-373	96	26	consolidated	consolidated	ADJ
ftr-373	96	27	corporate	corporate	ADJ
ftr-373	96	28	tax	tax	NOUN
ftr-373	96	29	base	base	NOUN
ftr-373	96	30	has	have	AUX
ftr-373	96	31	generated	generate	VERB
ftr-373	96	32	innumerable	innumerable	ADJ
ftr-373	96	33	comments	comment	NOUN
ftr-373	96	34	from	from	ADP
ftr-373	96	35	business	business	NOUN
ftr-373	96	36	,	,	PUNCT
ftr-373	96	37	government	government	NOUN
ftr-373	96	38	officials	official	NOUN
ftr-373	96	39	and	and	CCONJ
ftr-373	96	40	others	other	NOUN
ftr-373	96	41	on	on	ADP
ftr-373	96	42	the	the	DET
ftr-373	96	43	perceived	perceive	VERB
ftr-373	96	44	sovereignty	sovereignty	NOUN
ftr-373	96	45	implications	implication	NOUN
ftr-373	96	46	of	of	ADP
ftr-373	96	47	such	such	DET
ftr-373	96	48	a	a	DET
ftr-373	96	49	move	move	NOUN
ftr-373	96	50	.	.	PUNCT
ftr-373	97	1	see	see	VERB
ftr-373	97	2	,	,	PUNCT
ftr-373	97	3	e.g.	e.g.	ADV
ftr-373	97	4	,	,	PUNCT
ftr-373	97	5	bruno	bruno	PROPN
ftr-373	97	6	gibert	gibert	PROPN
ftr-373	97	7	,	,	PUNCT
ftr-373	97	8	chairman	chairman	NOUN
ftr-373	97	9	of	of	ADP
ftr-373	97	10	the	the	DET
ftr-373	97	11	european	european	ADJ
ftr-373	97	12	joint	joint	ADJ
ftr-373	97	13	transfer	transfer	NOUN
ftr-373	97	14	pricing	pricing	NOUN
ftr-373	97	15	forum	forum	NOUN
ftr-373	97	16	,	,	PUNCT
ftr-373	97	17	remarks	remark	NOUN
ftr-373	97	18	at	at	ADP
ftr-373	97	19	european	european	ADJ
ftr-373	97	20	competitiveness	competitiveness	NOUN
ftr-373	97	21	roundtable	roundtable	NOUN
ftr-373	97	22	,	,	PUNCT
ftr-373	97	23	european	european	ADJ
ftr-373	97	24	competitiveness	competitiveness	NOUN
ftr-373	97	25	roundtable	roundtable	NOUN
ftr-373	97	26	:	:	PUNCT
ftr-373	97	27	competition	competition	NOUN
ftr-373	97	28	view	view	NOUN
ftr-373	97	29	with	with	ADP
ftr-373	97	30	common	common	ADJ
ftr-373	97	31	case	case	NOUN
ftr-373	97	32	,	,	PUNCT
ftr-373	97	33	(	(	PUNCT
ftr-373	97	34	dec	dec	PROPN
ftr-373	97	35	.	.	PROPN
ftr-373	97	36	1	1	NUM
ftr-373	97	37	,	,	PUNCT
ftr-373	97	38	2006	2006	NUM
ftr-373	97	39	)	)	PUNCT
ftr-373	97	40	,	,	PUNCT
ftr-373	97	41	in	in	ADP
ftr-373	97	42	int’l	int’l	NUM
ftr-373	97	43	tax	tax	NOUN
ftr-373	97	44	rev	rev	PROPN
ftr-373	97	45	.	.	PROPN
ftr-373	97	46	,	,	PUNCT
ftr-373	97	47	available	available	ADJ
ftr-373	97	48	at	at	ADP
ftr-373	97	49	2006	2006	NUM
ftr-373	97	50	wlnr	wlnr	PROPN
ftr-373	97	51	23404159	23404159	NUM
ftr-373	97	52	.	.	PUNCT
ftr-373	98	1	see	see	VERB
ftr-373	98	2	generally	generally	ADV
ftr-373	98	3	,	,	PUNCT
ftr-373	98	4	ring	ring	NOUN
ftr-373	98	5	,	,	PUNCT
ftr-373	98	6	supra	supra	PROPN
ftr-373	98	7	note	note	NOUN
ftr-373	98	8	2	2	NUM
ftr-373	98	9	at	at	ADP
ftr-373	98	10	209	209	NUM
ftr-373	98	11	-	-	SYM
ftr-373	98	12	213	213	NUM
ftr-373	98	13	.	.	PUNCT
ftr-373	99	1	14	14	NUM
ftr-373	99	2	.	.	PUNCT
ftr-373	100	1	see	see	VERB
ftr-373	100	2	,	,	PUNCT
ftr-373	100	3	e.g.	e.g.	ADV
ftr-373	100	4	,	,	PUNCT
ftr-373	100	5	steinbruck	steinbruck	PROPN
ftr-373	100	6	accuses	accuse	VERB
ftr-373	100	7	ireland	ireland	PROPN
ftr-373	100	8	of	of	ADP
ftr-373	100	9	unfair	unfair	ADJ
ftr-373	100	10	tax	tax	NOUN
ftr-373	100	11	practices	practice	NOUN
ftr-373	100	12	,	,	PUNCT
ftr-373	100	13	46	46	NUM
ftr-373	100	14	tax	tax	NOUN
ftr-373	100	15	notes	note	NOUN
ftr-373	100	16	int’l	int’l	NOUN
ftr-373	100	17	1197	1197	NUM
ftr-373	100	18	(	(	PUNCT
ftr-373	100	19	jun	jun	PROPN
ftr-373	100	20	.	.	PROPN
ftr-373	100	21	18	18	NUM
ftr-373	100	22	,	,	PUNCT
ftr-373	100	23	2007	2007	NUM
ftr-373	100	24	)	)	PUNCT
ftr-373	100	25	(	(	PUNCT
ftr-373	100	26	at	at	ADP
ftr-373	100	27	meeting	meeting	NOUN
ftr-373	100	28	of	of	ADP
ftr-373	100	29	the	the	DET
ftr-373	100	30	eu	eu	PROPN
ftr-373	100	31	council	council	PROPN
ftr-373	100	32	of	of	ADP
ftr-373	100	33	economic	economic	ADJ
ftr-373	100	34	and	and	CCONJ
ftr-373	100	35	finance	finance	NOUN
ftr-373	100	36	ministers	minister	NOUN
ftr-373	100	37	,	,	PUNCT
ftr-373	100	38	ireland	ireland	PROPN
ftr-373	100	39	repeated	repeat	VERB
ftr-373	100	40	its	its	PRON
ftr-373	100	41	objection	objection	NOUN
ftr-373	100	42	to	to	ADP
ftr-373	100	43	the	the	DET
ftr-373	100	44	common	common	ADJ
ftr-373	100	45	consolidated	consolidated	ADJ
ftr-373	100	46	corporate	corporate	ADJ
ftr-373	100	47	tax	tax	NOUN
ftr-373	100	48	base	base	NOUN
ftr-373	100	49	because	because	SCONJ
ftr-373	100	50	it	it	PRON
ftr-373	100	51	would	would	AUX
ftr-373	100	52	undermine	undermine	VERB
ftr-373	100	53	states	state	NOUN
ftr-373	100	54	’	'	PUNCT
ftr-373	100	55	fiscal	fiscal	ADJ
ftr-373	100	56	sovereignty	sovereignty	NOUN
ftr-373	100	57	)	)	PUNCT
ftr-373	100	58	.	.	PUNCT
ftr-373	101	1	2009	2009	NUM
ftr-373	101	2	]	]	PUNCT
ftr-373	101	3	democracy	democracy	NOUN
ftr-373	101	4	,	,	PUNCT
ftr-373	101	5	sovereignty	sovereignty	NOUN
ftr-373	101	6	and	and	CCONJ
ftr-373	101	7	tax	tax	NOUN
ftr-373	101	8	competition	competition	NOUN
ftr-373	101	9	561	561	NUM
ftr-373	101	10	finally	finally	ADV
ftr-373	101	11	,	,	PUNCT
ftr-373	101	12	although	although	SCONJ
ftr-373	101	13	this	this	DET
ftr-373	101	14	article	article	NOUN
ftr-373	101	15	firmly	firmly	ADV
ftr-373	101	16	accepts	accept	VERB
ftr-373	101	17	the	the	DET
ftr-373	101	18	reality	reality	NOUN
ftr-373	101	19	of	of	ADP
ftr-373	101	20	an	an	DET
ftr-373	101	21	international	international	ADJ
ftr-373	101	22	system	system	NOUN
ftr-373	101	23	premised	premise	VERB
ftr-373	101	24	on	on	ADP
ftr-373	101	25	sovereign	sovereign	ADJ
ftr-373	101	26	states	state	NOUN
ftr-373	101	27	and	and	CCONJ
ftr-373	101	28	operates	operate	VERB
ftr-373	101	29	with	with	ADP
ftr-373	101	30	a	a	DET
ftr-373	101	31	core	core	ADJ
ftr-373	101	32	definition	definition	NOUN
ftr-373	101	33	of	of	ADP
ftr-373	101	34	sovereignty	sovereignty	NOUN
ftr-373	101	35	reflecting	reflect	VERB
ftr-373	101	36	the	the	DET
ftr-373	101	37	modern	modern	ADJ
ftr-373	101	38	conception	conception	NOUN
ftr-373	101	39	of	of	ADP
ftr-373	101	40	rights	right	NOUN
ftr-373	101	41	and	and	CCONJ
ftr-373	101	42	duties	duty	NOUN
ftr-373	101	43	of	of	ADP
ftr-373	101	44	the	the	DET
ftr-373	101	45	state	state	NOUN
ftr-373	101	46	,	,	PUNCT
ftr-373	101	47	this	this	DET
ftr-373	101	48	vision	vision	NOUN
ftr-373	101	49	need	need	AUX
ftr-373	101	50	not	not	PART
ftr-373	101	51	be	be	AUX
ftr-373	101	52	fixed	fix	VERB
ftr-373	101	53	for	for	ADP
ftr-373	101	54	time	time	NOUN
ftr-373	101	55	.	.	PUNCT
ftr-373	102	1	our	our	PRON
ftr-373	102	2	conception	conception	NOUN
ftr-373	102	3	of	of	ADP
ftr-373	102	4	the	the	DET
ftr-373	102	5	sovereign	sovereign	ADJ
ftr-373	102	6	state	state	NOUN
ftr-373	102	7	developed	develop	VERB
ftr-373	102	8	over	over	ADP
ftr-373	102	9	the	the	DET
ftr-373	102	10	20th	20th	ADJ
ftr-373	102	11	century	century	NOUN
ftr-373	102	12	to	to	PART
ftr-373	102	13	incorporate	incorporate	VERB
ftr-373	102	14	ideas	idea	NOUN
ftr-373	102	15	regarding	regard	VERB
ftr-373	102	16	human	human	ADJ
ftr-373	102	17	rights	right	NOUN
ftr-373	102	18	and	and	CCONJ
ftr-373	102	19	anti	anti	ADJ
ftr-373	102	20	-	-	ADJ
ftr-373	102	21	imperialism.15	imperialism.15	ADJ
ftr-373	102	22	it	it	PRON
ftr-373	102	23	is	be	AUX
ftr-373	102	24	possible	possible	ADJ
ftr-373	102	25	that	that	SCONJ
ftr-373	102	26	the	the	DET
ftr-373	102	27	fiscal	fiscal	ADJ
ftr-373	102	28	challenges	challenge	NOUN
ftr-373	102	29	of	of	ADP
ftr-373	102	30	the	the	DET
ftr-373	102	31	21st	21st	ADJ
ftr-373	102	32	century	century	NOUN
ftr-373	102	33	will	will	AUX
ftr-373	102	34	further	far	ADV
ftr-373	102	35	refine	refine	VERB
ftr-373	102	36	our	our	PRON
ftr-373	102	37	vision	vision	NOUN
ftr-373	102	38	of	of	ADP
ftr-373	102	39	appropriate	appropriate	ADJ
ftr-373	102	40	and	and	CCONJ
ftr-373	102	41	necessary	necessary	ADJ
ftr-373	102	42	tax	tax	NOUN
ftr-373	102	43	sovereignty	sovereignty	NOUN
ftr-373	102	44	for	for	ADP
ftr-373	102	45	the	the	DET
ftr-373	102	46	sovereign	sovereign	ADJ
ftr-373	102	47	state	state	NOUN
ftr-373	102	48	.	.	PUNCT
ftr-373	103	1	even	even	ADV
ftr-373	103	2	if	if	SCONJ
ftr-373	103	3	this	this	DET
ftr-373	103	4	refinement	refinement	NOUN
ftr-373	103	5	in	in	ADP
ftr-373	103	6	the	the	DET
ftr-373	103	7	sovereignty	sovereignty	NOUN
ftr-373	103	8	concept	concept	NOUN
ftr-373	103	9	ultimately	ultimately	ADV
ftr-373	103	10	takes	take	VERB
ftr-373	103	11	root	root	NOUN
ftr-373	103	12	,	,	PUNCT
ftr-373	103	13	the	the	DET
ftr-373	103	14	proscriptions	proscription	NOUN
ftr-373	103	15	for	for	ADP
ftr-373	103	16	tax	tax	NOUN
ftr-373	103	17	competition	competition	NOUN
ftr-373	103	18	can	can	AUX
ftr-373	103	19	not	not	PART
ftr-373	103	20	significantly	significantly	ADV
ftr-373	103	21	anticipate	anticipate	VERB
ftr-373	103	22	such	such	DET
ftr-373	103	23	a	a	DET
ftr-373	103	24	shift	shift	NOUN
ftr-373	103	25	.	.	PUNCT
ftr-373	104	1	the	the	DET
ftr-373	104	2	experience	experience	NOUN
ftr-373	104	3	of	of	ADP
ftr-373	104	4	tax	tax	NOUN
ftr-373	104	5	competition	competition	NOUN
ftr-373	104	6	may	may	AUX
ftr-373	104	7	be	be	AUX
ftr-373	104	8	crucial	crucial	ADJ
ftr-373	104	9	in	in	ADP
ftr-373	104	10	defining	define	VERB
ftr-373	104	11	a	a	DET
ftr-373	104	12	new	new	ADJ
ftr-373	104	13	“	"	PUNCT
ftr-373	104	14	tax	tax	NOUN
ftr-373	104	15	sovereignty	sovereignty	NOUN
ftr-373	104	16	,	,	PUNCT
ftr-373	104	17	”	"	PUNCT
ftr-373	104	18	but	but	CCONJ
ftr-373	104	19	that	that	DET
ftr-373	104	20	experience	experience	NOUN
ftr-373	104	21	can	can	AUX
ftr-373	104	22	not	not	PART
ftr-373	104	23	realistically	realistically	ADV
ftr-373	104	24	dictate	dictate	VERB
ftr-373	104	25	a	a	DET
ftr-373	104	26	view	view	NOUN
ftr-373	104	27	of	of	ADP
ftr-373	104	28	sovereignty	sovereignty	NOUN
ftr-373	104	29	and	and	CCONJ
ftr-373	104	30	cooperation	cooperation	NOUN
ftr-373	104	31	dramatically	dramatically	ADV
ftr-373	104	32	different	different	ADJ
ftr-373	104	33	from	from	ADP
ftr-373	104	34	the	the	DET
ftr-373	104	35	one	one	NOUN
ftr-373	104	36	that	that	PRON
ftr-373	104	37	currently	currently	ADV
ftr-373	104	38	holds	hold	VERB
ftr-373	104	39	sway	sway	NOUN
ftr-373	104	40	in	in	ADP
ftr-373	104	41	most	most	ADJ
ftr-373	104	42	states	state	NOUN
ftr-373	104	43	.	.	PUNCT
ftr-373	105	1	instead	instead	ADV
ftr-373	105	2	,	,	PUNCT
ftr-373	105	3	tax	tax	NOUN
ftr-373	105	4	competition	competition	NOUN
ftr-373	105	5	policy	policy	NOUN
ftr-373	105	6	,	,	PUNCT
ftr-373	105	7	and	and	CCONJ
ftr-373	105	8	any	any	DET
ftr-373	105	9	calls	call	NOUN
ftr-373	105	10	for	for	ADP
ftr-373	105	11	cooperation	cooperation	NOUN
ftr-373	105	12	,	,	PUNCT
ftr-373	105	13	must	must	AUX
ftr-373	105	14	remain	remain	VERB
ftr-373	105	15	part	part	NOUN
ftr-373	105	16	of	of	ADP
ftr-373	105	17	an	an	DET
ftr-373	105	18	interactive	interactive	ADJ
ftr-373	105	19	relationship	relationship	NOUN
ftr-373	105	20	among	among	ADP
ftr-373	105	21	fiscal	fiscal	ADJ
ftr-373	105	22	reality	reality	NOUN
ftr-373	105	23	,	,	PUNCT
ftr-373	105	24	operational	operational	ADJ
ftr-373	105	25	solutions	solution	NOUN
ftr-373	105	26	,	,	PUNCT
ftr-373	105	27	and	and	CCONJ
ftr-373	105	28	prevailing	prevail	VERB
ftr-373	105	29	ideas	idea	NOUN
ftr-373	105	30	of	of	ADP
ftr-373	105	31	the	the	DET
ftr-373	105	32	sovereignty	sovereignty	NOUN
ftr-373	105	33	.	.	PUNCT
ftr-373	106	1	tax	tax	NOUN
ftr-373	106	2	competition	competition	NOUN
ftr-373	106	3	might	might	AUX
ftr-373	106	4	lead	lead	VERB
ftr-373	106	5	the	the	DET
ftr-373	106	6	global	global	ADJ
ftr-373	106	7	community	community	NOUN
ftr-373	106	8	to	to	ADP
ftr-373	106	9	a	a	DET
ftr-373	106	10	new	new	ADJ
ftr-373	106	11	vision	vision	NOUN
ftr-373	106	12	of	of	ADP
ftr-373	106	13	tax	tax	NOUN
ftr-373	106	14	sovereignty	sovereignty	NOUN
ftr-373	106	15	,	,	PUNCT
ftr-373	106	16	but	but	CCONJ
ftr-373	106	17	it	it	PRON
ftr-373	106	18	can	can	AUX
ftr-373	106	19	not	not	PART
ftr-373	106	20	drag	drag	VERB
ftr-373	106	21	it	it	PRON
ftr-373	106	22	there	there	ADV
ftr-373	106	23	.	.	PUNCT
ftr-373	107	1	ii	ii	X
ftr-373	107	2	.	.	PUNCT
ftr-373	107	3	tax	tax	NOUN
ftr-373	107	4	competition	competition	NOUN
ftr-373	107	5	and	and	CCONJ
ftr-373	107	6	the	the	DET
ftr-373	107	7	locus	locus	NOUN
ftr-373	107	8	of	of	ADP
ftr-373	107	9	sovereignty	sovereignty	NOUN
ftr-373	107	10	arguments	argument	NOUN
ftr-373	107	11	a.	a.	NOUN
ftr-373	107	12	introduction	introduction	NOUN
ftr-373	107	13	to	to	ADP
ftr-373	107	14	the	the	DET
ftr-373	107	15	tax	tax	NOUN
ftr-373	107	16	competition	competition	NOUN
ftr-373	107	17	concept	concept	NOUN
ftr-373	107	18	just	just	ADV
ftr-373	107	19	as	as	ADP
ftr-373	107	20	an	an	DET
ftr-373	107	21	understanding	understanding	NOUN
ftr-373	107	22	of	of	ADP
ftr-373	107	23	sovereignty	sovereignty	NOUN
ftr-373	107	24	is	be	AUX
ftr-373	107	25	necessary	necessary	ADJ
ftr-373	107	26	to	to	PART
ftr-373	107	27	assess	assess	VERB
ftr-373	107	28	its	its	PRON
ftr-373	107	29	impact	impact	NOUN
ftr-373	107	30	on	on	ADP
ftr-373	107	31	the	the	DET
ftr-373	107	32	tax	tax	NOUN
ftr-373	107	33	competition	competition	NOUN
ftr-373	107	34	debate	debate	NOUN
ftr-373	107	35	,	,	PUNCT
ftr-373	107	36	so	so	ADV
ftr-373	107	37	too	too	ADV
ftr-373	107	38	is	be	AUX
ftr-373	107	39	a	a	DET
ftr-373	107	40	precise	precise	ADJ
ftr-373	107	41	consideration	consideration	NOUN
ftr-373	107	42	of	of	ADP
ftr-373	107	43	what	what	PRON
ftr-373	107	44	is	be	AUX
ftr-373	107	45	intended	intend	VERB
ftr-373	107	46	by	by	ADP
ftr-373	107	47	the	the	DET
ftr-373	107	48	term	term	NOUN
ftr-373	107	49	“	"	PUNCT
ftr-373	107	50	tax	tax	NOUN
ftr-373	107	51	competition	competition	NOUN
ftr-373	107	52	.	.	PUNCT
ftr-373	107	53	”	"	PUNCT
ftr-373	108	1	tax	tax	NOUN
ftr-373	108	2	policy	policy	NOUN
ftr-373	108	3	discussions	discussion	NOUN
ftr-373	108	4	are	be	AUX
ftr-373	108	5	notorious	notorious	ADJ
ftr-373	108	6	for	for	ADP
ftr-373	108	7	widely	widely	ADV
ftr-373	108	8	(	(	PUNCT
ftr-373	108	9	and	and	CCONJ
ftr-373	108	10	wildly	wildly	ADV
ftr-373	108	11	)	)	PUNCT
ftr-373	108	12	differing	differ	VERB
ftr-373	108	13	uses	use	NOUN
ftr-373	108	14	of	of	ADP
ftr-373	108	15	terminology,16	terminology,16	NUM
ftr-373	108	16	and	and	CCONJ
ftr-373	108	17	the	the	DET
ftr-373	108	18	active	active	ADJ
ftr-373	108	19	debate	debate	NOUN
ftr-373	108	20	over	over	ADP
ftr-373	108	21	tax	tax	NOUN
ftr-373	108	22	competition	competition	NOUN
ftr-373	108	23	proves	prove	VERB
ftr-373	108	24	no	no	DET
ftr-373	108	25	exception	exception	NOUN
ftr-373	108	26	.	.	PUNCT
ftr-373	109	1	in	in	ADP
ftr-373	109	2	its	its	PRON
ftr-373	109	3	broadest	broad	ADJ
ftr-373	109	4	conception	conception	NOUN
ftr-373	109	5	the	the	DET
ftr-373	109	6	phrase	phrase	NOUN
ftr-373	109	7	captures	capture	VERB
ftr-373	109	8	a	a	DET
ftr-373	109	9	country	country	NOUN
ftr-373	109	10	’s	’s	PART
ftr-373	109	11	use	use	NOUN
ftr-373	109	12	of	of	ADP
ftr-373	109	13	any	any	DET
ftr-373	109	14	feature	feature	NOUN
ftr-373	109	15	of	of	ADP
ftr-373	109	16	its	its	PRON
ftr-373	109	17	tax	tax	NOUN
ftr-373	109	18	system	system	NOUN
ftr-373	109	19	to	to	PART
ftr-373	109	20	“	"	PUNCT
ftr-373	109	21	enhance	enhance	VERB
ftr-373	109	22	”	"	PUNCT
ftr-373	109	23	its	its	PRON
ftr-373	109	24	competitive	competitive	ADJ
ftr-373	109	25	advantage	advantage	NOUN
ftr-373	109	26	in	in	ADP
ftr-373	109	27	the	the	DET
ftr-373	109	28	marketplace	marketplace	NOUN
ftr-373	109	29	for	for	ADP
ftr-373	109	30	capital	capital	NOUN
ftr-373	109	31	,	,	PUNCT
ftr-373	109	32	15	15	NUM
ftr-373	109	33	.	.	PUNCT
ftr-373	110	1	see	see	VERB
ftr-373	110	2	sikkink	sikkink	ADJ
ftr-373	110	3	,	,	PUNCT
ftr-373	110	4	supra	supra	PROPN
ftr-373	110	5	note	note	NOUN
ftr-373	110	6	6	6	NUM
ftr-373	110	7	at	at	ADP
ftr-373	110	8	413	413	NUM
ftr-373	110	9	;	;	PUNCT
ftr-373	110	10	robert	robert	PROPN
ftr-373	110	11	h.	h.	PROPN
ftr-373	110	12	jackson	jackson	PROPN
ftr-373	110	13	,	,	PUNCT
ftr-373	110	14	quasi	quasi	NOUN
ftr-373	110	15	-	-	NOUN
ftr-373	110	16	states	state	NOUN
ftr-373	110	17	,	,	PUNCT
ftr-373	110	18	dual	dual	ADJ
ftr-373	110	19	regimes	regime	NOUN
ftr-373	110	20	,	,	PUNCT
ftr-373	110	21	and	and	CCONJ
ftr-373	110	22	neoclassical	neoclassical	ADJ
ftr-373	110	23	theory	theory	NOUN
ftr-373	110	24	:	:	PUNCT
ftr-373	110	25	international	international	ADJ
ftr-373	110	26	jurisprudence	jurisprudence	NOUN
ftr-373	110	27	and	and	CCONJ
ftr-373	110	28	the	the	DET
ftr-373	110	29	third	third	ADJ
ftr-373	110	30	world	world	NOUN
ftr-373	110	31	,	,	PUNCT
ftr-373	110	32	41	41	NUM
ftr-373	110	33	int’l	int’l	NUM
ftr-373	110	34	org	org	NOUN
ftr-373	110	35	.	.	PUNCT
ftr-373	111	1	519	519	NUM
ftr-373	111	2	,	,	PUNCT
ftr-373	111	3	526	526	NUM
ftr-373	111	4	(	(	PUNCT
ftr-373	111	5	1987	1987	NUM
ftr-373	111	6	)	)	PUNCT
ftr-373	111	7	(	(	PUNCT
ftr-373	111	8	following	follow	VERB
ftr-373	111	9	world	world	PROPN
ftr-373	111	10	war	war	PROPN
ftr-373	111	11	ii	ii	PROPN
ftr-373	111	12	,	,	PUNCT
ftr-373	111	13	colonialism	colonialism	NOUN
ftr-373	111	14	“	"	PUNCT
ftr-373	111	15	became	become	VERB
ftr-373	111	16	controversial	controversial	ADJ
ftr-373	111	17	and	and	CCONJ
ftr-373	111	18	finally	finally	ADV
ftr-373	111	19	unacceptable	unacceptable	ADJ
ftr-373	111	20	in	in	ADP
ftr-373	111	21	principle	principle	NOUN
ftr-373	111	22	.	.	PUNCT
ftr-373	111	23	”	"	PUNCT
ftr-373	111	24	)	)	PUNCT
ftr-373	111	25	;	;	PUNCT
ftr-373	111	26	fowler	fowler	PROPN
ftr-373	111	27	&	&	CCONJ
ftr-373	111	28	bunck	bunck	PROPN
ftr-373	111	29	,	,	PUNCT
ftr-373	111	30	supra	supra	PROPN
ftr-373	111	31	note	note	NOUN
ftr-373	111	32	4	4	NUM
ftr-373	111	33	at	at	ADP
ftr-373	111	34	73	73	NUM
ftr-373	111	35	(	(	PUNCT
ftr-373	111	36	“	"	PUNCT
ftr-373	111	37	a	a	DET
ftr-373	111	38	century	century	NOUN
ftr-373	111	39	ago	ago	ADV
ftr-373	111	40	sovereignty	sovereignty	NOUN
ftr-373	111	41	implied	imply	VERB
ftr-373	111	42	that	that	SCONJ
ftr-373	111	43	a	a	DET
ftr-373	111	44	state	state	NOUN
ftr-373	111	45	could	could	AUX
ftr-373	111	46	go	go	VERB
ftr-373	111	47	to	to	ADP
ftr-373	111	48	war	war	NOUN
ftr-373	111	49	whenever	whenever	SCONJ
ftr-373	111	50	it	it	PRON
ftr-373	111	51	pleased	please	VERB
ftr-373	111	52	.	.	PUNCT
ftr-373	112	1	once	once	ADV
ftr-373	112	2	again	again	ADV
ftr-373	112	3	,	,	PUNCT
ftr-373	112	4	states	state	NOUN
ftr-373	112	5	have	have	AUX
ftr-373	112	6	renounced	renounce	VERB
ftr-373	112	7	such	such	DET
ftr-373	112	8	a	a	DET
ftr-373	112	9	sovereign	sovereign	ADJ
ftr-373	112	10	prerogative	prerogative	NOUN
ftr-373	112	11	.	.	PUNCT
ftr-373	112	12	”	"	PUNCT
ftr-373	112	13	)	)	PUNCT
ftr-373	112	14	.	.	PUNCT
ftr-373	113	1	16	16	NUM
ftr-373	113	2	.	.	PUNCT
ftr-373	114	1	a	a	DET
ftr-373	114	2	glaring	glaring	ADJ
ftr-373	114	3	example	example	NOUN
ftr-373	114	4	from	from	ADP
ftr-373	114	5	u.s	u.s	PROPN
ftr-373	114	6	.	.	PROPN
ftr-373	114	7	political	political	ADJ
ftr-373	114	8	discourse	discourse	NOUN
ftr-373	114	9	on	on	ADP
ftr-373	114	10	tax	tax	NOUN
ftr-373	114	11	reform	reform	NOUN
ftr-373	114	12	is	be	AUX
ftr-373	114	13	the	the	DET
ftr-373	114	14	use	use	NOUN
ftr-373	114	15	of	of	ADP
ftr-373	114	16	the	the	DET
ftr-373	114	17	term	term	NOUN
ftr-373	114	18	“	"	PUNCT
ftr-373	114	19	flat	flat	ADJ
ftr-373	114	20	tax	tax	NOUN
ftr-373	114	21	”	"	PUNCT
ftr-373	114	22	to	to	PART
ftr-373	114	23	mean	mean	VERB
ftr-373	114	24	and	and	CCONJ
ftr-373	114	25	convey	convey	VERB
ftr-373	114	26	a	a	DET
ftr-373	114	27	wide	wide	ADJ
ftr-373	114	28	range	range	NOUN
ftr-373	114	29	of	of	ADP
ftr-373	114	30	ideas	idea	NOUN
ftr-373	114	31	,	,	PUNCT
ftr-373	114	32	some	some	PRON
ftr-373	114	33	of	of	ADP
ftr-373	114	34	which	which	PRON
ftr-373	114	35	are	be	AUX
ftr-373	114	36	not	not	PART
ftr-373	114	37	even	even	ADV
ftr-373	114	38	inherent	inherent	ADJ
ftr-373	114	39	to	to	ADP
ftr-373	114	40	the	the	DET
ftr-373	114	41	idea	idea	NOUN
ftr-373	114	42	of	of	ADP
ftr-373	114	43	a	a	DET
ftr-373	114	44	flat	flat	ADJ
ftr-373	114	45	(	(	PUNCT
ftr-373	114	46	i.e.	i.e.	X
ftr-373	114	47	single	single	ADJ
ftr-373	114	48	rate	rate	NOUN
ftr-373	114	49	)	)	PUNCT
ftr-373	114	50	tax	tax	NOUN
ftr-373	114	51	system	system	NOUN
ftr-373	114	52	.	.	PUNCT
ftr-373	115	1	see	see	VERB
ftr-373	115	2	e.g.	e.g.	ADV
ftr-373	115	3	,	,	PUNCT
ftr-373	115	4	michael	michael	PROPN
ftr-373	115	5	graetz	graetz	PROPN
ftr-373	115	6	,	,	PUNCT
ftr-373	115	7	statement	statement	NOUN
ftr-373	115	8	on	on	ADP
ftr-373	115	9	flat	flat	ADJ
ftr-373	115	10	tax	tax	NOUN
ftr-373	115	11	proposals	proposal	NOUN
ftr-373	115	12	presented	present	VERB
ftr-373	115	13	at	at	ADP
ftr-373	115	14	hearings	hearing	NOUN
ftr-373	115	15	before	before	ADP
ftr-373	115	16	the	the	DET
ftr-373	115	17	senate	senate	PROPN
ftr-373	115	18	finance	finance	PROPN
ftr-373	115	19	committee	committee	PROPN
ftr-373	115	20	on	on	ADP
ftr-373	115	21	may	may	PROPN
ftr-373	115	22	18	18	NUM
ftr-373	115	23	,	,	PUNCT
ftr-373	115	24	1995	1995	NUM
ftr-373	115	25	,	,	PUNCT
ftr-373	115	26	67	67	NUM
ftr-373	115	27	tax	tax	NOUN
ftr-373	115	28	notes	note	NOUN
ftr-373	115	29	1256	1256	NUM
ftr-373	115	30	(	(	PUNCT
ftr-373	115	31	may	may	PROPN
ftr-373	115	32	29	29	NUM
ftr-373	115	33	,	,	PUNCT
ftr-373	115	34	1995	1995	NUM
ftr-373	115	35	)	)	PUNCT
ftr-373	115	36	(	(	PUNCT
ftr-373	115	37	noting	note	VERB
ftr-373	115	38	that	that	SCONJ
ftr-373	115	39	contrary	contrary	ADV
ftr-373	115	40	to	to	ADP
ftr-373	115	41	common	common	ADJ
ftr-373	115	42	misconceptions	misconception	NOUN
ftr-373	115	43	,	,	PUNCT
ftr-373	115	44	flat	flat	ADJ
ftr-373	115	45	tax	tax	NOUN
ftr-373	115	46	systems	system	NOUN
ftr-373	115	47	do	do	AUX
ftr-373	115	48	not	not	PART
ftr-373	115	49	offer	offer	VERB
ftr-373	115	50	significant	significant	ADJ
ftr-373	115	51	simplification	simplification	NOUN
ftr-373	115	52	of	of	ADP
ftr-373	115	53	the	the	DET
ftr-373	115	54	tax	tax	NOUN
ftr-373	115	55	system	system	NOUN
ftr-373	115	56	,	,	PUNCT
ftr-373	115	57	do	do	AUX
ftr-373	115	58	not	not	PART
ftr-373	115	59	have	have	VERB
ftr-373	115	60	a	a	DET
ftr-373	115	61	single	single	ADJ
ftr-373	115	62	rate	rate	NOUN
ftr-373	115	63	,	,	PUNCT
ftr-373	115	64	do	do	AUX
ftr-373	115	65	not	not	PART
ftr-373	115	66	guarantee	guarantee	VERB
ftr-373	115	67	a	a	DET
ftr-373	115	68	low	low	ADJ
ftr-373	115	69	tax	tax	NOUN
ftr-373	115	70	burden	burden	NOUN
ftr-373	115	71	,	,	PUNCT
ftr-373	115	72	and	and	CCONJ
ftr-373	115	73	are	be	AUX
ftr-373	115	74	often	often	ADV
ftr-373	115	75	actually	actually	ADV
ftr-373	115	76	consumption	consumption	NOUN
ftr-373	115	77	as	as	SCONJ
ftr-373	115	78	opposed	oppose	VERB
ftr-373	115	79	to	to	PART
ftr-373	115	80	income	income	NOUN
ftr-373	115	81	taxes	taxis	NOUN
ftr-373	115	82	)	)	PUNCT
ftr-373	115	83	.	.	PUNCT
ftr-373	116	1	562	562	NUM
ftr-373	116	2	florida	florida	PROPN
ftr-373	116	3	tax	tax	NOUN
ftr-373	116	4	review	review	NOUN
ftr-373	116	5	[	[	X
ftr-373	116	6	vol	vol	NOUN
ftr-373	116	7	.	.	NOUN
ftr-373	116	8	9:5	9:5	NUM
ftr-373	116	9	investment	investment	NOUN
ftr-373	116	10	,	,	PUNCT
ftr-373	116	11	and/or	and/or	CCONJ
ftr-373	116	12	nominal	nominal	ADJ
ftr-373	116	13	business	business	NOUN
ftr-373	116	14	presence	presence	NOUN
ftr-373	116	15	.	.	PUNCT
ftr-373	117	1	the	the	DET
ftr-373	117	2	tax	tax	NOUN
ftr-373	117	3	features	feature	VERB
ftr-373	117	4	readily	readily	ADV
ftr-373	117	5	susceptible	susceptible	ADJ
ftr-373	117	6	to	to	ADP
ftr-373	117	7	enlistment	enlistment	NOUN
ftr-373	117	8	in	in	ADP
ftr-373	117	9	this	this	DET
ftr-373	117	10	mission	mission	NOUN
ftr-373	117	11	include	include	VERB
ftr-373	117	12	tax	tax	NOUN
ftr-373	117	13	rates	rate	NOUN
ftr-373	117	14	,	,	PUNCT
ftr-373	117	15	tax	tax	NOUN
ftr-373	117	16	base	base	NOUN
ftr-373	117	17	,	,	PUNCT
ftr-373	117	18	administrative	administrative	ADJ
ftr-373	117	19	system,17	system,17	ADJ
ftr-373	117	20	transparency	transparency	NOUN
ftr-373	117	21	,	,	PUNCT
ftr-373	117	22	disclosure	disclosure	NOUN
ftr-373	117	23	,	,	PUNCT
ftr-373	117	24	information	information	NOUN
ftr-373	117	25	sharing	sharing	NOUN
ftr-373	117	26	,	,	PUNCT
ftr-373	117	27	and	and	CCONJ
ftr-373	117	28	special	special	ADJ
ftr-373	117	29	credits	credit	NOUN
ftr-373	117	30	,	,	PUNCT
ftr-373	117	31	exemptions	exemption	NOUN
ftr-373	117	32	and	and	CCONJ
ftr-373	117	33	deduction	deduction	NOUN
ftr-373	117	34	.	.	PUNCT
ftr-373	118	1	much	much	ADJ
ftr-373	118	2	of	of	ADP
ftr-373	118	3	the	the	DET
ftr-373	118	4	current	current	ADJ
ftr-373	118	5	debate	debate	NOUN
ftr-373	118	6	over	over	ADP
ftr-373	118	7	tax	tax	NOUN
ftr-373	118	8	competition	competition	NOUN
ftr-373	118	9	emerged	emerge	VERB
ftr-373	118	10	in	in	ADP
ftr-373	118	11	the	the	DET
ftr-373	118	12	aftermath	aftermath	NOUN
ftr-373	118	13	of	of	ADP
ftr-373	118	14	the	the	DET
ftr-373	118	15	oecd	oecd	PROPN
ftr-373	118	16	’s	’s	PART
ftr-373	118	17	1998	1998	NUM
ftr-373	118	18	project	project	NOUN
ftr-373	118	19	on	on	ADP
ftr-373	118	20	“	"	PUNCT
ftr-373	118	21	harmful	harmful	ADJ
ftr-373	118	22	tax	tax	NOUN
ftr-373	118	23	competition	competition	NOUN
ftr-373	118	24	.	.	PUNCT
ftr-373	118	25	”	"	PUNCT
ftr-373	119	1	the	the	DET
ftr-373	119	2	competition	competition	NOUN
ftr-373	119	3	identified	identify	VERB
ftr-373	119	4	and	and	CCONJ
ftr-373	119	5	targeted	target	VERB
ftr-373	119	6	in	in	ADP
ftr-373	119	7	that	that	DET
ftr-373	119	8	project	project	NOUN
ftr-373	119	9	(	(	PUNCT
ftr-373	119	10	and	and	CCONJ
ftr-373	119	11	through	through	ADP
ftr-373	119	12	the	the	DET
ftr-373	119	13	oecd	oecd	PROPN
ftr-373	119	14	’s	’s	PART
ftr-373	119	15	subsequent	subsequent	ADJ
ftr-373	119	16	efforts	effort	NOUN
ftr-373	119	17	and	and	CCONJ
ftr-373	119	18	reports	report	NOUN
ftr-373	119	19	)	)	PUNCT
ftr-373	119	20	is	be	AUX
ftr-373	119	21	much	much	ADV
ftr-373	119	22	narrower	narrow	ADJ
ftr-373	119	23	than	than	ADP
ftr-373	119	24	the	the	DET
ftr-373	119	25	broad	broad	ADJ
ftr-373	119	26	definition	definition	NOUN
ftr-373	119	27	of	of	ADP
ftr-373	119	28	tax	tax	NOUN
ftr-373	119	29	competition	competition	NOUN
ftr-373	119	30	above	above	ADV
ftr-373	119	31	.	.	PUNCT
ftr-373	120	1	first	first	ADV
ftr-373	120	2	,	,	PUNCT
ftr-373	120	3	the	the	DET
ftr-373	120	4	oecd	oecd	PROPN
ftr-373	120	5	sought	seek	VERB
ftr-373	120	6	to	to	PART
ftr-373	120	7	identify	identify	VERB
ftr-373	120	8	and	and	CCONJ
ftr-373	120	9	address	address	VERB
ftr-373	120	10	harmful	harmful	ADJ
ftr-373	120	11	tax	tax	NOUN
ftr-373	120	12	competition	competition	NOUN
ftr-373	120	13	,	,	PUNCT
ftr-373	120	14	not	not	PART
ftr-373	120	15	all	all	DET
ftr-373	120	16	tax	tax	NOUN
ftr-373	120	17	competition	competition	NOUN
ftr-373	120	18	.	.	PUNCT
ftr-373	121	1	the	the	DET
ftr-373	121	2	oecd	oecd	PROPN
ftr-373	121	3	expressed	express	VERB
ftr-373	121	4	a	a	DET
ftr-373	121	5	commitment	commitment	NOUN
ftr-373	121	6	to	to	ADP
ftr-373	121	7	the	the	DET
ftr-373	121	8	view	view	NOUN
ftr-373	121	9	that	that	SCONJ
ftr-373	121	10	“	"	PUNCT
ftr-373	121	11	there	there	PRON
ftr-373	121	12	are	be	VERB
ftr-373	121	13	no	no	DET
ftr-373	121	14	particular	particular	ADJ
ftr-373	121	15	reasons	reason	NOUN
ftr-373	121	16	why	why	SCONJ
ftr-373	121	17	any	any	DET
ftr-373	121	18	two	two	NUM
ftr-373	121	19	countries	country	NOUN
ftr-373	121	20	should	should	AUX
ftr-373	121	21	have	have	VERB
ftr-373	121	22	the	the	DET
ftr-373	121	23	same	same	ADJ
ftr-373	121	24	level	level	NOUN
ftr-373	121	25	and	and	CCONJ
ftr-373	121	26	structure	structure	NOUN
ftr-373	121	27	of	of	ADP
ftr-373	121	28	taxation	taxation	NOUN
ftr-373	121	29	”	"	PUNCT
ftr-373	121	30	and	and	CCONJ
ftr-373	121	31	that	that	SCONJ
ftr-373	121	32	“	"	PUNCT
ftr-373	121	33	[	[	X
ftr-373	121	34	c]ountries	c]ountrie	NOUN
ftr-373	121	35	should	should	AUX
ftr-373	121	36	remain	remain	VERB
ftr-373	121	37	free	free	ADJ
ftr-373	121	38	to	to	PART
ftr-373	121	39	design	design	VERB
ftr-373	121	40	their	their	PRON
ftr-373	121	41	own	own	ADJ
ftr-373	121	42	tax	tax	NOUN
ftr-373	121	43	systems	system	NOUN
ftr-373	121	44	as	as	ADV
ftr-373	121	45	long	long	ADV
ftr-373	121	46	as	as	SCONJ
ftr-373	121	47	they	they	PRON
ftr-373	121	48	abide	abide	VERB
ftr-373	121	49	by	by	ADP
ftr-373	121	50	internationally	internationally	ADV
ftr-373	121	51	accepted	accept	VERB
ftr-373	121	52	standards	standard	NOUN
ftr-373	121	53	in	in	ADP
ftr-373	121	54	doing	do	VERB
ftr-373	121	55	so	so	ADV
ftr-373	121	56	.	.	PUNCT
ftr-373	122	1	”18	”18	NOUN
ftr-373	122	2	second	second	ADJ
ftr-373	122	3	,	,	PUNCT
ftr-373	122	4	at	at	ADP
ftr-373	122	5	the	the	DET
ftr-373	122	6	time	time	NOUN
ftr-373	122	7	of	of	ADP
ftr-373	122	8	the	the	DET
ftr-373	122	9	1998	1998	NUM
ftr-373	122	10	project	project	NOUN
ftr-373	122	11	,	,	PUNCT
ftr-373	122	12	the	the	DET
ftr-373	122	13	oecd	oecd	PROPN
ftr-373	122	14	was	be	AUX
ftr-373	122	15	not	not	PART
ftr-373	122	16	prepared	prepared	ADJ
ftr-373	122	17	to	to	PART
ftr-373	122	18	consider	consider	VERB
ftr-373	122	19	all	all	DET
ftr-373	122	20	realms	realm	NOUN
ftr-373	122	21	of	of	ADP
ftr-373	122	22	tax	tax	NOUN
ftr-373	122	23	competition	competition	NOUN
ftr-373	122	24	in	in	ADP
ftr-373	122	25	its	its	PRON
ftr-373	122	26	effort	effort	NOUN
ftr-373	122	27	to	to	PART
ftr-373	122	28	ferret	ferret	VERB
ftr-373	122	29	out	out	ADP
ftr-373	122	30	the	the	DET
ftr-373	122	31	harmful	harmful	ADJ
ftr-373	122	32	versions	version	NOUN
ftr-373	122	33	.	.	PUNCT
ftr-373	123	1	the	the	DET
ftr-373	123	2	report	report	NOUN
ftr-373	123	3	and	and	CCONJ
ftr-373	123	4	its	its	PRON
ftr-373	123	5	recommendations	recommendation	NOUN
ftr-373	123	6	focused	focus	VERB
ftr-373	123	7	on	on	ADP
ftr-373	123	8	“	"	PUNCT
ftr-373	123	9	geographically	geographically	ADV
ftr-373	123	10	mobile	mobile	ADJ
ftr-373	123	11	activities	activity	NOUN
ftr-373	123	12	,	,	PUNCT
ftr-373	123	13	such	such	ADJ
ftr-373	123	14	as	as	ADP
ftr-373	123	15	financial	financial	ADJ
ftr-373	123	16	and	and	CCONJ
ftr-373	123	17	other	other	ADJ
ftr-373	123	18	service	service	NOUN
ftr-373	123	19	activities	activity	NOUN
ftr-373	123	20	,	,	PUNCT
ftr-373	123	21	including	include	VERB
ftr-373	123	22	the	the	DET
ftr-373	123	23	provision	provision	NOUN
ftr-373	123	24	of	of	ADP
ftr-373	123	25	intangibles	intangible	NOUN
ftr-373	123	26	.	.	PUNCT
ftr-373	124	1	”19	”19	VERB
ftr-373	124	2	questions	question	NOUN
ftr-373	124	3	of	of	ADP
ftr-373	124	4	competition	competition	NOUN
ftr-373	124	5	for	for	ADP
ftr-373	124	6	less	less	ADV
ftr-373	124	7	geographically	geographically	ADV
ftr-373	124	8	mobile	mobile	ADJ
ftr-373	124	9	activities	activity	NOUN
ftr-373	124	10	(	(	PUNCT
ftr-373	124	11	such	such	ADJ
ftr-373	124	12	as	as	ADP
ftr-373	124	13	manufacturing	manufacturing	NOUN
ftr-373	124	14	,	,	PUNCT
ftr-373	124	15	plants	plant	NOUN
ftr-373	124	16	,	,	PUNCT
ftr-373	124	17	and	and	CCONJ
ftr-373	124	18	equipment	equipment	NOUN
ftr-373	124	19	)	)	PUNCT
ftr-373	124	20	and	and	CCONJ
ftr-373	124	21	for	for	ADP
ftr-373	124	22	cross	cross	ADJ
ftr-373	124	23	-	-	ADJ
ftr-373	124	24	border	border	ADJ
ftr-373	124	25	interest	interest	NOUN
ftr-373	124	26	-	-	PUNCT
ftr-373	124	27	bearing	bear	VERB
ftr-373	124	28	instruments	instrument	NOUN
ftr-373	124	29	were	be	AUX
ftr-373	124	30	reserved	reserve	VERB
ftr-373	124	31	for	for	ADP
ftr-373	124	32	later	later	ADV
ftr-373	124	33	work.20	work.20	ADV
ftr-373	124	34	an	an	DET
ftr-373	124	35	important	important	ADJ
ftr-373	124	36	thread	thread	NOUN
ftr-373	124	37	that	that	PRON
ftr-373	124	38	runs	run	VERB
ftr-373	124	39	through	through	ADP
ftr-373	124	40	the	the	DET
ftr-373	124	41	public	public	ADJ
ftr-373	124	42	discourse	discourse	NOUN
ftr-373	124	43	on	on	ADP
ftr-373	124	44	tax	tax	NOUN
ftr-373	124	45	competition	competition	NOUN
ftr-373	124	46	,	,	PUNCT
ftr-373	124	47	both	both	CCONJ
ftr-373	124	48	in	in	ADP
ftr-373	124	49	the	the	DET
ftr-373	124	50	context	context	NOUN
ftr-373	124	51	of	of	ADP
ftr-373	124	52	the	the	DET
ftr-373	124	53	oecd	oecd	PROPN
ftr-373	124	54	and	and	CCONJ
ftr-373	124	55	elsewhere	elsewhere	ADV
ftr-373	124	56	(	(	PUNCT
ftr-373	124	57	such	such	ADJ
ftr-373	124	58	as	as	ADP
ftr-373	124	59	the	the	DET
ftr-373	124	60	european	european	PROPN
ftr-373	124	61	union	union	PROPN
ftr-373	124	62	)	)	PUNCT
ftr-373	124	63	is	be	AUX
ftr-373	124	64	the	the	DET
ftr-373	124	65	belief	belief	NOUN
ftr-373	124	66	that	that	SCONJ
ftr-373	124	67	there	there	PRON
ftr-373	124	68	is	be	VERB
ftr-373	124	69	a	a	DET
ftr-373	124	70	gap	gap	NOUN
ftr-373	124	71	between	between	ADP
ftr-373	124	72	stated	state	VERB
ftr-373	124	73	goals	goal	NOUN
ftr-373	124	74	and	and	CCONJ
ftr-373	124	75	17	17	NUM
ftr-373	124	76	.	.	PUNCT
ftr-373	125	1	this	this	PRON
ftr-373	125	2	could	could	AUX
ftr-373	125	3	include	include	VERB
ftr-373	125	4	the	the	DET
ftr-373	125	5	opportunity	opportunity	NOUN
ftr-373	125	6	for	for	SCONJ
ftr-373	125	7	taxpayers	taxpayer	NOUN
ftr-373	125	8	to	to	PART
ftr-373	125	9	“	"	PUNCT
ftr-373	125	10	negotiate	negotiate	VERB
ftr-373	125	11	”	"	PUNCT
ftr-373	125	12	with	with	ADP
ftr-373	125	13	the	the	DET
ftr-373	125	14	state	state	NOUN
ftr-373	125	15	over	over	ADP
ftr-373	125	16	ultimate	ultimate	ADJ
ftr-373	125	17	tax	tax	NOUN
ftr-373	125	18	obligations	obligation	NOUN
ftr-373	125	19	.	.	PUNCT
ftr-373	126	1	18	18	NUM
ftr-373	126	2	.	.	PUNCT
ftr-373	127	1	oecd	oecd	PROPN
ftr-373	127	2	1998	1998	NUM
ftr-373	127	3	report	report	NOUN
ftr-373	127	4	,	,	PUNCT
ftr-373	127	5	harmful	harmful	ADJ
ftr-373	127	6	tax	tax	NOUN
ftr-373	127	7	competition	competition	NOUN
ftr-373	127	8	:	:	PUNCT
ftr-373	127	9	an	an	DET
ftr-373	127	10	emerging	emerge	VERB
ftr-373	127	11	global	global	ADJ
ftr-373	127	12	issue	issue	NOUN
ftr-373	127	13	at	at	ADP
ftr-373	127	14	15	15	NUM
ftr-373	127	15	.	.	PUNCT
ftr-373	128	1	for	for	ADP
ftr-373	128	2	some	some	DET
ftr-373	128	3	readers	reader	NOUN
ftr-373	128	4	,	,	PUNCT
ftr-373	128	5	the	the	DET
ftr-373	128	6	oecd	oecd	PROPN
ftr-373	128	7	statements	statement	NOUN
ftr-373	128	8	in	in	ADP
ftr-373	128	9	both	both	CCONJ
ftr-373	128	10	the	the	DET
ftr-373	128	11	1998	1998	NUM
ftr-373	128	12	report	report	NOUN
ftr-373	128	13	and	and	CCONJ
ftr-373	128	14	the	the	DET
ftr-373	128	15	2000	2000	NUM
ftr-373	128	16	progress	progress	NOUN
ftr-373	128	17	report	report	NOUN
ftr-373	128	18	provided	provide	VERB
ftr-373	128	19	no	no	DET
ftr-373	128	20	adequate	adequate	ADJ
ftr-373	128	21	acknowledgement	acknowledgement	NOUN
ftr-373	128	22	of	of	ADP
ftr-373	128	23	the	the	DET
ftr-373	128	24	benefits	benefit	NOUN
ftr-373	128	25	from	from	ADP
ftr-373	128	26	tax	tax	NOUN
ftr-373	128	27	competition	competition	NOUN
ftr-373	128	28	,	,	PUNCT
ftr-373	128	29	although	although	SCONJ
ftr-373	128	30	the	the	DET
ftr-373	128	31	2001	2001	NUM
ftr-373	128	32	progress	progress	NOUN
ftr-373	128	33	report	report	NOUN
ftr-373	128	34	did	do	AUX
ftr-373	128	35	include	include	VERB
ftr-373	128	36	an	an	DET
ftr-373	128	37	explicit	explicit	ADJ
ftr-373	128	38	recognition	recognition	NOUN
ftr-373	128	39	that	that	SCONJ
ftr-373	128	40	competition	competition	NOUN
ftr-373	128	41	contributed	contribute	VERB
ftr-373	128	42	to	to	ADP
ftr-373	128	43	the	the	DET
ftr-373	128	44	desirable	desirable	ADJ
ftr-373	128	45	base	base	NOUN
ftr-373	128	46	broadening	broadening	NOUN
ftr-373	128	47	and	and	CCONJ
ftr-373	128	48	tax	tax	NOUN
ftr-373	128	49	rate	rate	NOUN
ftr-373	128	50	reductions	reduction	NOUN
ftr-373	128	51	of	of	ADP
ftr-373	128	52	the	the	DET
ftr-373	128	53	1990s	1990s	NUM
ftr-373	128	54	.	.	PUNCT
ftr-373	129	1	see	see	VERB
ftr-373	129	2	,	,	PUNCT
ftr-373	129	3	e.g.	e.g.	ADV
ftr-373	129	4	,	,	PUNCT
ftr-373	129	5	alex	alex	PROPN
ftr-373	129	6	easson	easson	PROPN
ftr-373	129	7	,	,	PUNCT
ftr-373	129	8	harmful	harmful	ADJ
ftr-373	129	9	tax	tax	NOUN
ftr-373	129	10	competition	competition	NOUN
ftr-373	129	11	:	:	PUNCT
ftr-373	129	12	an	an	DET
ftr-373	129	13	evaluation	evaluation	NOUN
ftr-373	129	14	of	of	ADP
ftr-373	129	15	the	the	DET
ftr-373	129	16	oecd	oecd	PROPN
ftr-373	129	17	initiative	initiative	NOUN
ftr-373	129	18	,	,	PUNCT
ftr-373	129	19	34	34	NUM
ftr-373	129	20	tax	tax	NOUN
ftr-373	129	21	notes	note	NOUN
ftr-373	129	22	int’l	int’l	NOUN
ftr-373	129	23	1037	1037	NUM
ftr-373	129	24	,	,	PUNCT
ftr-373	129	25	1054	1054	NUM
ftr-373	129	26	(	(	PUNCT
ftr-373	129	27	june	june	PROPN
ftr-373	129	28	7	7	NUM
ftr-373	129	29	,	,	PUNCT
ftr-373	129	30	2004	2004	NUM
ftr-373	129	31	)	)	PUNCT
ftr-373	129	32	.	.	PUNCT
ftr-373	130	1	the	the	DET
ftr-373	130	2	oecd	oecd	PROPN
ftr-373	130	3	in	in	ADP
ftr-373	130	4	recent	recent	ADJ
ftr-373	130	5	years	year	NOUN
ftr-373	130	6	has	have	AUX
ftr-373	130	7	expressly	expressly	ADV
ftr-373	130	8	stated	state	VERB
ftr-373	130	9	that	that	SCONJ
ftr-373	130	10	it	it	PRON
ftr-373	130	11	does	do	AUX
ftr-373	130	12	not	not	PART
ftr-373	130	13	aim	aim	VERB
ftr-373	130	14	to	to	PART
ftr-373	130	15	create	create	VERB
ftr-373	130	16	a	a	DET
ftr-373	130	17	system	system	NOUN
ftr-373	130	18	of	of	ADP
ftr-373	130	19	uniform	uniform	ADJ
ftr-373	130	20	rates	rate	NOUN
ftr-373	130	21	.	.	PUNCT
ftr-373	131	1	see	see	VERB
ftr-373	131	2	,	,	PUNCT
ftr-373	131	3	e.g.	e.g.	ADV
ftr-373	131	4	,	,	PUNCT
ftr-373	131	5	tni	tni	NOUN
ftr-373	131	6	interview	interview	NOUN
ftr-373	131	7	:	:	PUNCT
ftr-373	131	8	jeffrey	jeffrey	PROPN
ftr-373	131	9	owens	owens	PROPN
ftr-373	131	10	,	,	PUNCT
ftr-373	131	11	tax	tax	NOUN
ftr-373	131	12	notes	note	NOUN
ftr-373	131	13	int’l	int’l	ADJ
ftr-373	131	14	913	913	NUM
ftr-373	131	15	,	,	PUNCT
ftr-373	131	16	917	917	NUM
ftr-373	131	17	(	(	PUNCT
ftr-373	131	18	may	may	PROPN
ftr-373	131	19	28	28	NUM
ftr-373	131	20	,	,	PUNCT
ftr-373	131	21	2007	2007	NUM
ftr-373	131	22	)	)	PUNCT
ftr-373	131	23	(	(	PUNCT
ftr-373	131	24	“	"	PUNCT
ftr-373	131	25	the	the	DET
ftr-373	131	26	oecd	oecd	PROPN
ftr-373	131	27	favors	favor	VERB
ftr-373	131	28	competition	competition	NOUN
ftr-373	131	29	and	and	CCONJ
ftr-373	131	30	that	that	PRON
ftr-373	131	31	includes	include	VERB
ftr-373	131	32	tax	tax	NOUN
ftr-373	131	33	competition	competition	NOUN
ftr-373	131	34	,	,	PUNCT
ftr-373	131	35	”	"	PUNCT
ftr-373	131	36	and	and	CCONJ
ftr-373	131	37	“	"	PUNCT
ftr-373	131	38	i	i	PRON
ftr-373	131	39	believe	believe	VERB
ftr-373	131	40	that	that	SCONJ
ftr-373	131	41	in	in	ADP
ftr-373	131	42	the	the	DET
ftr-373	131	43	longer	long	ADJ
ftr-373	131	44	term	term	NOUN
ftr-373	131	45	,	,	PUNCT
ftr-373	131	46	having	have	VERB
ftr-373	131	47	countries	country	NOUN
ftr-373	131	48	compete	compete	VERB
ftr-373	131	49	on	on	ADP
ftr-373	131	50	the	the	DET
ftr-373	131	51	basis	basis	NOUN
ftr-373	131	52	of	of	ADP
ftr-373	131	53	tax	tax	NOUN
ftr-373	131	54	rates	rate	NOUN
ftr-373	131	55	and	and	CCONJ
ftr-373	131	56	the	the	DET
ftr-373	131	57	business	business	NOUN
ftr-373	131	58	friendliness	friendliness	NOUN
ftr-373	131	59	of	of	ADP
ftr-373	131	60	their	their	PRON
ftr-373	131	61	tax	tax	NOUN
ftr-373	131	62	environment	environment	NOUN
ftr-373	131	63	(	(	PUNCT
ftr-373	131	64	e.g.	e.g.	ADV
ftr-373	131	65	,	,	PUNCT
ftr-373	131	66	the	the	DET
ftr-373	131	67	consistency	consistency	NOUN
ftr-373	131	68	and	and	CCONJ
ftr-373	131	69	certainty	certainty	NOUN
ftr-373	131	70	surrounding	surround	VERB
ftr-373	131	71	the	the	DET
ftr-373	131	72	application	application	NOUN
ftr-373	131	73	of	of	ADP
ftr-373	131	74	tax	tax	NOUN
ftr-373	131	75	rules	rule	NOUN
ftr-373	131	76	)	)	PUNCT
ftr-373	131	77	is	be	AUX
ftr-373	131	78	probably	probably	ADV
ftr-373	131	79	healthier	healthy	ADJ
ftr-373	131	80	than	than	ADP
ftr-373	131	81	competing	compete	VERB
ftr-373	131	82	by	by	ADP
ftr-373	131	83	means	mean	NOUN
ftr-373	131	84	of	of	ADP
ftr-373	131	85	“	"	PUNCT
ftr-373	131	86	niche	niche	NOUN
ftr-373	131	87	”	"	PUNCT
ftr-373	131	88	regimes	regime	NOUN
ftr-373	131	89	”	"	PUNCT
ftr-373	131	90	)	)	PUNCT
ftr-373	131	91	.	.	PUNCT
ftr-373	132	1	19	19	NUM
ftr-373	132	2	.	.	PUNCT
ftr-373	133	1	oecd	oecd	PROPN
ftr-373	133	2	1998	1998	NUM
ftr-373	133	3	report	report	NOUN
ftr-373	133	4	,	,	PUNCT
ftr-373	133	5	supra	supra	PROPN
ftr-373	133	6	note	note	NOUN
ftr-373	133	7	18	18	NUM
ftr-373	133	8	at	at	ADP
ftr-373	133	9	8	8	NUM
ftr-373	133	10	.	.	NOUN
ftr-373	133	11	20	20	NUM
ftr-373	133	12	.	.	PUNCT
ftr-373	134	1	i	i	PRON
ftr-373	134	2	d.	d.	PROPN
ftr-373	134	3	at	at	ADP
ftr-373	134	4	8	8	NUM
ftr-373	134	5	-	-	SYM
ftr-373	134	6	9	9	NUM
ftr-373	134	7	.	.	PUNCT
ftr-373	135	1	taxation	taxation	NOUN
ftr-373	135	2	of	of	ADP
ftr-373	135	3	interest	interest	NOUN
ftr-373	135	4	,	,	PUNCT
ftr-373	135	5	including	include	VERB
ftr-373	135	6	interest	interest	NOUN
ftr-373	135	7	on	on	ADP
ftr-373	135	8	bank	bank	NOUN
ftr-373	135	9	deposits	deposit	NOUN
ftr-373	135	10	was	be	AUX
ftr-373	135	11	reserved	reserve	VERB
ftr-373	135	12	at	at	ADP
ftr-373	135	13	least	least	ADJ
ftr-373	135	14	in	in	ADP
ftr-373	135	15	part	part	NOUN
ftr-373	135	16	because	because	SCONJ
ftr-373	135	17	it	it	PRON
ftr-373	135	18	was	be	AUX
ftr-373	135	19	currently	currently	ADV
ftr-373	135	20	under	under	ADP
ftr-373	135	21	examination	examination	NOUN
ftr-373	135	22	as	as	ADP
ftr-373	135	23	part	part	NOUN
ftr-373	135	24	of	of	ADP
ftr-373	135	25	a	a	DET
ftr-373	135	26	plan	plan	NOUN
ftr-373	135	27	to	to	PART
ftr-373	135	28	explore	explore	VERB
ftr-373	135	29	the	the	DET
ftr-373	135	30	use	use	NOUN
ftr-373	135	31	of	of	ADP
ftr-373	135	32	withholding	withholding	NOUN
ftr-373	135	33	taxes	taxis	NOUN
ftr-373	135	34	and	and	CCONJ
ftr-373	135	35	exchange	exchange	NOUN
ftr-373	135	36	of	of	ADP
ftr-373	135	37	information	information	NOUN
ftr-373	135	38	techniques	technique	NOUN
ftr-373	135	39	.	.	PUNCT
ftr-373	136	1	i	i	PRON
ftr-373	136	2	d.	d.	PROPN
ftr-373	136	3	at	at	ADP
ftr-373	136	4	9	9	NUM
ftr-373	136	5	-	-	SYM
ftr-373	136	6	10	10	NUM
ftr-373	136	7	.	.	PUNCT
ftr-373	136	8	2009	2009	NUM
ftr-373	136	9	]	]	PUNCT
ftr-373	136	10	democracy	democracy	NOUN
ftr-373	136	11	,	,	PUNCT
ftr-373	136	12	sovereignty	sovereignty	NOUN
ftr-373	136	13	and	and	CCONJ
ftr-373	136	14	tax	tax	NOUN
ftr-373	136	15	competition	competition	NOUN
ftr-373	136	16	563	563	NUM
ftr-373	136	17	ultimate	ultimate	ADJ
ftr-373	136	18	desires	desire	NOUN
ftr-373	136	19	.	.	PUNCT
ftr-373	137	1	critics	critic	NOUN
ftr-373	137	2	of	of	ADP
ftr-373	137	3	the	the	DET
ftr-373	137	4	oecd	oecd	PROPN
ftr-373	137	5	tax	tax	NOUN
ftr-373	137	6	competition	competition	NOUN
ftr-373	137	7	project	project	NOUN
ftr-373	137	8	and	and	CCONJ
ftr-373	137	9	also	also	ADV
ftr-373	137	10	of	of	ADP
ftr-373	137	11	certain	certain	ADJ
ftr-373	137	12	efforts	effort	NOUN
ftr-373	137	13	at	at	ADP
ftr-373	137	14	tax	tax	NOUN
ftr-373	137	15	harmonization	harmonization	NOUN
ftr-373	137	16	in	in	ADP
ftr-373	137	17	the	the	DET
ftr-373	137	18	eu	eu	PROPN
ftr-373	137	19	object	object	NOUN
ftr-373	137	20	not	not	PART
ftr-373	137	21	only	only	ADV
ftr-373	137	22	to	to	ADP
ftr-373	137	23	the	the	DET
ftr-373	137	24	explicit	explicit	ADJ
ftr-373	137	25	plans	plan	NOUN
ftr-373	137	26	and	and	CCONJ
ftr-373	137	27	proposals	proposal	NOUN
ftr-373	137	28	on	on	ADP
ftr-373	137	29	the	the	DET
ftr-373	137	30	table	table	NOUN
ftr-373	137	31	(	(	PUNCT
ftr-373	137	32	e.g.	e.g.	ADV
ftr-373	137	33	the	the	DET
ftr-373	137	34	oecd	oecd	PROPN
ftr-373	137	35	’s	’s	PART
ftr-373	137	36	1998	1998	NUM
ftr-373	137	37	harmful	harmful	ADJ
ftr-373	137	38	tax	tax	NOUN
ftr-373	137	39	competition	competition	NOUN
ftr-373	137	40	recommendations	recommendation	NOUN
ftr-373	137	41	)	)	PUNCT
ftr-373	137	42	but	but	CCONJ
ftr-373	137	43	to	to	ADP
ftr-373	137	44	what	what	PRON
ftr-373	137	45	they	they	PRON
ftr-373	137	46	believe	believe	VERB
ftr-373	137	47	are	be	AUX
ftr-373	137	48	the	the	DET
ftr-373	137	49	unstated	unstated	ADJ
ftr-373	137	50	and	and	CCONJ
ftr-373	137	51	more	more	ADV
ftr-373	137	52	extreme	extreme	ADJ
ftr-373	137	53	end	end	NOUN
ftr-373	137	54	goals	goal	NOUN
ftr-373	137	55	(	(	PUNCT
ftr-373	137	56	e.g.	e.g.	ADV
ftr-373	137	57	,	,	PUNCT
ftr-373	137	58	uniform	uniform	ADJ
ftr-373	137	59	rates).21	rates).21	PROPN
ftr-373	137	60	both	both	DET
ftr-373	137	61	organizations	organization	NOUN
ftr-373	137	62	,	,	PUNCT
ftr-373	137	63	the	the	DET
ftr-373	137	64	oecd	oecd	PROPN
ftr-373	137	65	and	and	CCONJ
ftr-373	137	66	the	the	DET
ftr-373	137	67	eu	eu	PROPN
ftr-373	137	68	,	,	PUNCT
ftr-373	137	69	are	be	AUX
ftr-373	137	70	limited	limit	VERB
ftr-373	137	71	in	in	ADP
ftr-373	137	72	their	their	PRON
ftr-373	137	73	ability	ability	NOUN
ftr-373	137	74	to	to	PART
ftr-373	137	75	persuade	persuade	VERB
ftr-373	137	76	critics	critic	NOUN
ftr-373	137	77	that	that	SCONJ
ftr-373	137	78	their	their	PRON
ftr-373	137	79	goals	goal	NOUN
ftr-373	137	80	are	be	AUX
ftr-373	137	81	more	more	ADV
ftr-373	137	82	modest	modest	ADJ
ftr-373	137	83	.	.	PUNCT
ftr-373	138	1	just	just	ADV
ftr-373	138	2	like	like	ADP
ftr-373	138	3	legislatures	legislature	NOUN
ftr-373	138	4	,	,	PUNCT
ftr-373	138	5	these	these	PRON
ftr-373	138	6	are	be	AUX
ftr-373	138	7	entities	entity	NOUN
ftr-373	138	8	with	with	ADP
ftr-373	138	9	many	many	ADJ
ftr-373	138	10	members	member	NOUN
ftr-373	138	11	holding	hold	VERB
ftr-373	138	12	differing	differ	VERB
ftr-373	138	13	views	view	NOUN
ftr-373	138	14	on	on	ADP
ftr-373	138	15	the	the	DET
ftr-373	138	16	underlying	underlie	VERB
ftr-373	138	17	questions	question	NOUN
ftr-373	138	18	.	.	PUNCT
ftr-373	139	1	the	the	DET
ftr-373	139	2	majority	majority	NOUN
ftr-373	139	3	may	may	AUX
ftr-373	139	4	support	support	VERB
ftr-373	139	5	a	a	DET
ftr-373	139	6	particular	particular	ADJ
ftr-373	139	7	step	step	NOUN
ftr-373	139	8	(	(	PUNCT
ftr-373	139	9	e.g.	e.g.	ADV
ftr-373	139	10	,	,	PUNCT
ftr-373	139	11	the	the	DET
ftr-373	139	12	1998	1998	NUM
ftr-373	139	13	oecd	oecd	PROPN
ftr-373	139	14	report	report	NOUN
ftr-373	139	15	or	or	CCONJ
ftr-373	139	16	the	the	DET
ftr-373	139	17	eu	eu	PROPN
ftr-373	139	18	common	common	ADJ
ftr-373	139	19	consolidated	consolidated	ADJ
ftr-373	139	20	corporate	corporate	ADJ
ftr-373	139	21	tax	tax	NOUN
ftr-373	139	22	base	base	NOUN
ftr-373	139	23	)	)	PUNCT
ftr-373	139	24	but	but	CCONJ
ftr-373	139	25	may	may	AUX
ftr-373	139	26	have	have	VERB
ftr-373	139	27	very	very	ADV
ftr-373	139	28	different	different	ADJ
ftr-373	139	29	rationales	rationale	NOUN
ftr-373	139	30	and	and	CCONJ
ftr-373	139	31	very	very	ADV
ftr-373	139	32	different	different	ADJ
ftr-373	139	33	views	view	NOUN
ftr-373	139	34	on	on	ADP
ftr-373	139	35	the	the	DET
ftr-373	139	36	appropriate	appropriate	ADJ
ftr-373	139	37	extensions	extension	NOUN
ftr-373	139	38	of	of	ADP
ftr-373	139	39	that	that	DET
ftr-373	139	40	step	step	NOUN
ftr-373	139	41	.	.	PUNCT
ftr-373	140	1	b.	b.	VERB
ftr-373	141	1	the	the	DET
ftr-373	141	2	states	state	NOUN
ftr-373	141	3	in	in	ADP
ftr-373	141	4	the	the	DET
ftr-373	141	5	tax	tax	NOUN
ftr-373	141	6	competition	competition	NOUN
ftr-373	141	7	debate	debate	NOUN
ftr-373	141	8	as	as	SCONJ
ftr-373	141	9	we	we	PRON
ftr-373	141	10	consider	consider	VERB
ftr-373	141	11	sovereign	sovereign	ADJ
ftr-373	141	12	state	state	NOUN
ftr-373	141	13	claims	claim	NOUN
ftr-373	141	14	for	for	ADP
ftr-373	141	15	fiscal	fiscal	ADJ
ftr-373	141	16	control	control	NOUN
ftr-373	141	17	,	,	PUNCT
ftr-373	141	18	moral	moral	ADJ
ftr-373	141	19	claims	claim	NOUN
ftr-373	141	20	for	for	ADP
ftr-373	141	21	global	global	ADJ
ftr-373	141	22	justice	justice	NOUN
ftr-373	141	23	,	,	PUNCT
ftr-373	141	24	and	and	CCONJ
ftr-373	141	25	the	the	DET
ftr-373	141	26	possible	possible	ADJ
ftr-373	141	27	outcome	outcome	NOUN
ftr-373	141	28	for	for	ADP
ftr-373	141	29	tax	tax	NOUN
ftr-373	141	30	competition	competition	NOUN
ftr-373	141	31	,	,	PUNCT
ftr-373	141	32	we	we	PRON
ftr-373	141	33	must	must	AUX
ftr-373	141	34	differentiate	differentiate	VERB
ftr-373	141	35	the	the	DET
ftr-373	141	36	various	various	ADJ
ftr-373	141	37	competition	competition	NOUN
ftr-373	141	38	scenarios	scenario	NOUN
ftr-373	141	39	likely	likely	ADJ
ftr-373	141	40	to	to	PART
ftr-373	141	41	be	be	AUX
ftr-373	141	42	at	at	ADP
ftr-373	141	43	issue	issue	NOUN
ftr-373	141	44	.	.	PUNCT
ftr-373	142	1	in	in	ADP
ftr-373	142	2	describing	describe	VERB
ftr-373	142	3	the	the	DET
ftr-373	142	4	tax	tax	NOUN
ftr-373	142	5	competition	competition	NOUN
ftr-373	142	6	cases	case	NOUN
ftr-373	142	7	,	,	PUNCT
ftr-373	142	8	this	this	DET
ftr-373	142	9	section	section	NOUN
ftr-373	142	10	targets	target	VERB
ftr-373	142	11	three	three	NUM
ftr-373	142	12	major	major	ADJ
ftr-373	142	13	features	feature	NOUN
ftr-373	142	14	–	–	PUNCT
ftr-373	142	15	the	the	DET
ftr-373	142	16	identity	identity	NOUN
ftr-373	142	17	of	of	ADP
ftr-373	142	18	the	the	DET
ftr-373	142	19	state	state	NOUN
ftr-373	142	20	in	in	ADP
ftr-373	142	21	the	the	DET
ftr-373	142	22	debate	debate	NOUN
ftr-373	142	23	(	(	PUNCT
ftr-373	142	24	oecd	oecd	PROPN
ftr-373	142	25	member	member	NOUN
ftr-373	142	26	or	or	CCONJ
ftr-373	142	27	not	not	PART
ftr-373	142	28	–	–	PUNCT
ftr-373	142	29	as	as	ADP
ftr-373	142	30	an	an	DET
ftr-373	142	31	initial	initial	ADJ
ftr-373	142	32	indicator	indicator	NOUN
ftr-373	142	33	of	of	ADP
ftr-373	142	34	likely	likely	ADJ
ftr-373	142	35	power	power	NOUN
ftr-373	142	36	,	,	PUNCT
ftr-373	142	37	wealth	wealth	NOUN
ftr-373	142	38	and	and	CCONJ
ftr-373	142	39	resources	resource	NOUN
ftr-373	142	40	)	)	PUNCT
ftr-373	142	41	,	,	PUNCT
ftr-373	142	42	the	the	DET
ftr-373	142	43	type	type	NOUN
ftr-373	142	44	of	of	ADP
ftr-373	142	45	activity	activity	NOUN
ftr-373	142	46	or	or	CCONJ
ftr-373	142	47	investment	investment	NOUN
ftr-373	142	48	the	the	DET
ftr-373	142	49	competing	compete	VERB
ftr-373	142	50	state	state	NOUN
ftr-373	142	51	’s	’s	PART
ftr-373	142	52	behavior	behavior	NOUN
ftr-373	142	53	seeks	seek	VERB
ftr-373	142	54	to	to	PART
ftr-373	142	55	attract	attract	VERB
ftr-373	142	56	,	,	PUNCT
ftr-373	142	57	and	and	CCONJ
ftr-373	142	58	the	the	DET
ftr-373	142	59	success	success	NOUN
ftr-373	142	60	of	of	ADP
ftr-373	142	61	that	that	DET
ftr-373	142	62	competitive	competitive	ADJ
ftr-373	142	63	effort	effort	NOUN
ftr-373	142	64	.	.	PUNCT
ftr-373	143	1	the	the	DET
ftr-373	143	2	attention	attention	NOUN
ftr-373	143	3	to	to	ADP
ftr-373	143	4	these	these	DET
ftr-373	143	5	factors	factor	NOUN
ftr-373	143	6	is	be	AUX
ftr-373	143	7	not	not	PART
ftr-373	143	8	intended	intend	VERB
ftr-373	143	9	to	to	PART
ftr-373	143	10	suggest	suggest	VERB
ftr-373	143	11	that	that	SCONJ
ftr-373	143	12	they	they	PRON
ftr-373	143	13	are	be	AUX
ftr-373	143	14	the	the	DET
ftr-373	143	15	exclusive	exclusive	ADJ
ftr-373	143	16	points	point	NOUN
ftr-373	143	17	of	of	ADP
ftr-373	143	18	distinction	distinction	NOUN
ftr-373	143	19	among	among	ADP
ftr-373	143	20	competition	competition	NOUN
ftr-373	143	21	cases	case	NOUN
ftr-373	143	22	.	.	PUNCT
ftr-373	144	1	for	for	ADP
ftr-373	144	2	example	example	NOUN
ftr-373	144	3	,	,	PUNCT
ftr-373	144	4	not	not	PART
ftr-373	144	5	all	all	DET
ftr-373	144	6	havens	haven	NOUN
ftr-373	144	7	are	be	AUX
ftr-373	144	8	in	in	ADP
ftr-373	144	9	developing	develop	VERB
ftr-373	144	10	,	,	PUNCT
ftr-373	144	11	less	less	ADV
ftr-373	144	12	regulated	regulated	ADJ
ftr-373	144	13	environments	environment	NOUN
ftr-373	144	14	(	(	PUNCT
ftr-373	144	15	see	see	VERB
ftr-373	144	16	,	,	PUNCT
ftr-373	144	17	e.g.	e.g.	ADV
ftr-373	144	18	,	,	PUNCT
ftr-373	144	19	the	the	DET
ftr-373	144	20	role	role	NOUN
ftr-373	144	21	of	of	ADP
ftr-373	144	22	switzerland	switzerland	PROPN
ftr-373	144	23	and	and	CCONJ
ftr-373	144	24	luxembourg	luxembourg	PROPN
ftr-373	144	25	)	)	PUNCT
ftr-373	144	26	.	.	PUNCT
ftr-373	145	1	also	also	ADV
ftr-373	145	2	,	,	PUNCT
ftr-373	145	3	not	not	PART
ftr-373	145	4	all	all	DET
ftr-373	145	5	havens	haven	NOUN
ftr-373	145	6	are	be	AUX
ftr-373	145	7	only	only	ADV
ftr-373	145	8	havens	haven	NOUN
ftr-373	145	9	–	–	PUNCT
ftr-373	145	10	belgium	belgium	NOUN
ftr-373	145	11	and	and	CCONJ
ftr-373	145	12	the	the	DET
ftr-373	145	13	netherlands	netherlands	PROPN
ftr-373	145	14	function	function	VERB
ftr-373	145	15	as	as	ADP
ftr-373	145	16	headquarters	headquarters	NOUN
ftr-373	145	17	“	"	PUNCT
ftr-373	145	18	havens	haven	NOUN
ftr-373	145	19	”	"	PUNCT
ftr-373	145	20	despite	despite	SCONJ
ftr-373	145	21	having	have	VERB
ftr-373	145	22	many	many	ADJ
ftr-373	145	23	other	other	ADJ
ftr-373	145	24	developed	develop	VERB
ftr-373	145	25	business	business	NOUN
ftr-373	145	26	and	and	CCONJ
ftr-373	145	27	investment	investment	NOUN
ftr-373	145	28	activities	activity	NOUN
ftr-373	145	29	.	.	PUNCT
ftr-373	146	1	and	and	CCONJ
ftr-373	146	2	finally	finally	ADV
ftr-373	146	3	,	,	PUNCT
ftr-373	146	4	competition	competition	NOUN
ftr-373	146	5	can	can	AUX
ftr-373	146	6	be	be	AUX
ftr-373	146	7	fictitious	fictitious	ADJ
ftr-373	146	8	(	(	PUNCT
ftr-373	146	9	i.e.	i.e.	X
ftr-373	146	10	competition	competition	NOUN
ftr-373	146	11	over	over	ADP
ftr-373	146	12	fictitious	fictitious	ADJ
ftr-373	146	13	activities),22	activities),22	NOUN
ftr-373	146	14	can	can	AUX
ftr-373	146	15	involve	involve	VERB
ftr-373	146	16	real	real	ADJ
ftr-373	146	17	but	but	CCONJ
ftr-373	146	18	specialized	specialized	ADJ
ftr-373	146	19	or	or	CCONJ
ftr-373	146	20	limited	limited	ADJ
ftr-373	146	21	regimes	regime	NOUN
ftr-373	146	22	,	,	PUNCT
ftr-373	146	23	or	or	CCONJ
ftr-373	146	24	can	can	AUX
ftr-373	146	25	be	be	AUX
ftr-373	146	26	comprehensive	comprehensive	ADJ
ftr-373	146	27	and	and	CCONJ
ftr-373	146	28	broad	broad	ADJ
ftr-373	146	29	based	base	VERB
ftr-373	146	30	.	.	PUNCT
ftr-373	147	1	this	this	DET
ftr-373	147	2	section	section	NOUN
ftr-373	147	3	21	21	NUM
ftr-373	147	4	.	.	PUNCT
ftr-373	148	1	see	see	VERB
ftr-373	148	2	,	,	PUNCT
ftr-373	148	3	e.g.	e.g.	ADV
ftr-373	148	4	,	,	PUNCT
ftr-373	148	5	eileen	eileen	PROPN
ftr-373	148	6	o’grady	o’grady	PROPN
ftr-373	148	7	,	,	PUNCT
ftr-373	148	8	united	united	ADJ
ftr-373	148	9	kingdom	kingdom	PROPN
ftr-373	148	10	holds	hold	VERB
ftr-373	148	11	its	its	PRON
ftr-373	148	12	ground	ground	NOUN
ftr-373	148	13	in	in	ADP
ftr-373	148	14	opposing	oppose	VERB
ftr-373	148	15	eu	eu	PROPN
ftr-373	148	16	tax	tax	PROPN
ftr-373	148	17	harmony	harmony	PROPN
ftr-373	148	18	,	,	PUNCT
ftr-373	148	19	31	31	NUM
ftr-373	148	20	tax	tax	NOUN
ftr-373	148	21	notes	note	NOUN
ftr-373	148	22	int’l	int’l	NOUN
ftr-373	148	23	1121	1121	NUM
ftr-373	148	24	,	,	PUNCT
ftr-373	148	25	1122	1122	NUM
ftr-373	148	26	(	(	PUNCT
ftr-373	148	27	2003	2003	NUM
ftr-373	148	28	)	)	PUNCT
ftr-373	148	29	(	(	PUNCT
ftr-373	148	30	quoting	quote	VERB
ftr-373	148	31	a	a	DET
ftr-373	148	32	british	british	ADJ
ftr-373	148	33	government	government	NOUN
ftr-373	148	34	spokesman	spokesman	NOUN
ftr-373	148	35	in	in	ADP
ftr-373	148	36	brussels	brussels	PROPN
ftr-373	148	37	,	,	PUNCT
ftr-373	148	38	“	"	PUNCT
ftr-373	148	39	the	the	DET
ftr-373	148	40	commission	commission	NOUN
ftr-373	148	41	talks	talk	VERB
ftr-373	148	42	about	about	ADP
ftr-373	148	43	moving	move	VERB
ftr-373	148	44	to	to	ADP
ftr-373	148	45	majority	majority	NOUN
ftr-373	148	46	voting	vote	VERB
ftr-373	148	47	only	only	ADV
ftr-373	148	48	on	on	ADP
ftr-373	148	49	issues	issue	NOUN
ftr-373	148	50	of	of	ADP
ftr-373	148	51	tax	tax	NOUN
ftr-373	148	52	administration	administration	NOUN
ftr-373	148	53	in	in	ADP
ftr-373	148	54	europe	europe	PROPN
ftr-373	148	55	–	–	PUNCT
ftr-373	148	56	but	but	CCONJ
ftr-373	148	57	that	that	PRON
ftr-373	148	58	is	be	AUX
ftr-373	148	59	a	a	DET
ftr-373	148	60	slippery	slippery	ADJ
ftr-373	148	61	slope	slope	NOUN
ftr-373	148	62	.	.	PUNCT
ftr-373	148	63	”	"	PUNCT
ftr-373	148	64	)	)	PUNCT
ftr-373	148	65	;	;	PUNCT
ftr-373	148	66	david	david	PROPN
ftr-373	148	67	cay	cay	PROPN
ftr-373	148	68	johnson	johnson	PROPN
ftr-373	148	69	,	,	PUNCT
ftr-373	148	70	former	former	ADJ
ftr-373	148	71	i.r.s	i.r.	NOUN
ftr-373	148	72	.	.	PUNCT
ftr-373	149	1	chiefs	chief	NOUN
ftr-373	149	2	back	back	ADV
ftr-373	149	3	tax	tax	NOUN
ftr-373	149	4	haven	haven	NOUN
ftr-373	149	5	crackdown	crackdown	PROPN
ftr-373	149	6	,	,	PUNCT
ftr-373	149	7	n.y	n.y	PROPN
ftr-373	149	8	.	.	PROPN
ftr-373	149	9	times	times	PROPN
ftr-373	149	10	,	,	PUNCT
ftr-373	149	11	jun	jun	PROPN
ftr-373	149	12	.	.	PROPN
ftr-373	149	13	9	9	NUM
ftr-373	149	14	,	,	PUNCT
ftr-373	149	15	2001	2001	NUM
ftr-373	149	16	,	,	PUNCT
ftr-373	149	17	at	at	ADP
ftr-373	149	18	c1	c1	PROPN
ftr-373	149	19	(	(	PUNCT
ftr-373	149	20	following	follow	VERB
ftr-373	149	21	then	then	ADV
ftr-373	149	22	-	-	PUNCT
ftr-373	149	23	treasury	treasury	NOUN
ftr-373	149	24	secretary	secretary	NOUN
ftr-373	149	25	paul	paul	PROPN
ftr-373	149	26	o’neill	o’neill	PROPN
ftr-373	149	27	’s	’s	PART
ftr-373	149	28	rejection	rejection	NOUN
ftr-373	149	29	of	of	ADP
ftr-373	149	30	the	the	DET
ftr-373	149	31	oecd	oecd	PROPN
ftr-373	149	32	project	project	NOUN
ftr-373	149	33	on	on	ADP
ftr-373	149	34	the	the	DET
ftr-373	149	35	grounds	ground	NOUN
ftr-373	149	36	that	that	SCONJ
ftr-373	149	37	the	the	DET
ftr-373	149	38	u.s	u.s	PROPN
ftr-373	149	39	.	.	PROPN
ftr-373	149	40	does	do	AUX
ftr-373	149	41	not	not	PART
ftr-373	149	42	support	support	VERB
ftr-373	149	43	harmonization	harmonization	NOUN
ftr-373	149	44	of	of	ADP
ftr-373	149	45	tax	tax	NOUN
ftr-373	149	46	systems	system	NOUN
ftr-373	149	47	,	,	PUNCT
ftr-373	149	48	a	a	DET
ftr-373	149	49	“	"	PUNCT
ftr-373	149	50	bipartisan	bipartisan	ADJ
ftr-373	149	51	group	group	NOUN
ftr-373	149	52	of	of	ADP
ftr-373	149	53	tax	tax	NOUN
ftr-373	149	54	commissioners	commissioner	NOUN
ftr-373	149	55	suggested	suggest	VERB
ftr-373	149	56	that	that	SCONJ
ftr-373	149	57	mr	mr	PROPN
ftr-373	149	58	.	.	PROPN
ftr-373	149	59	o’neill	o’neill	PROPN
ftr-373	149	60	was	be	AUX
ftr-373	149	61	misinformed	misinformed	ADJ
ftr-373	149	62	about	about	ADP
ftr-373	149	63	the	the	DET
ftr-373	149	64	purpose	purpose	NOUN
ftr-373	149	65	of	of	ADP
ftr-373	149	66	the	the	DET
ftr-373	149	67	[	[	X
ftr-373	149	68	tax	tax	NOUN
ftr-373	149	69	competition	competition	NOUN
ftr-373	149	70	]	]	PUNCT
ftr-373	149	71	campaign	campaign	NOUN
ftr-373	149	72	,	,	PUNCT
ftr-373	149	73	”	"	PUNCT
ftr-373	149	74	and	and	CCONJ
ftr-373	149	75	that	that	SCONJ
ftr-373	149	76	the	the	DET
ftr-373	149	77	“	"	PUNCT
ftr-373	149	78	project	project	NOUN
ftr-373	149	79	explicitly	explicitly	ADV
ftr-373	149	80	rejects	reject	VERB
ftr-373	149	81	harmonizing	harmonize	VERB
ftr-373	149	82	tax	tax	NOUN
ftr-373	149	83	codes	code	NOUN
ftr-373	149	84	,	,	PUNCT
ftr-373	149	85	”	"	PUNCT
ftr-373	149	86	and	and	CCONJ
ftr-373	149	87	that	that	SCONJ
ftr-373	149	88	any	any	DET
ftr-373	149	89	effort	effort	NOUN
ftr-373	149	90	to	to	PART
ftr-373	149	91	“	"	PUNCT
ftr-373	149	92	unify	unify	VERB
ftr-373	149	93	tax	tax	NOUN
ftr-373	149	94	rates	rate	NOUN
ftr-373	149	95	would	would	AUX
ftr-373	149	96	not	not	PART
ftr-373	149	97	work	work	VERB
ftr-373	149	98	,	,	PUNCT
ftr-373	149	99	”	"	PUNCT
ftr-373	149	100	given	give	VERB
ftr-373	149	101	the	the	DET
ftr-373	149	102	variety	variety	NOUN
ftr-373	149	103	of	of	ADP
ftr-373	149	104	tax	tax	NOUN
ftr-373	149	105	systems	system	NOUN
ftr-373	149	106	.	.	PUNCT
ftr-373	149	107	)	)	PUNCT
ftr-373	149	108	.	.	PUNCT
ftr-373	150	1	22	22	NUM
ftr-373	150	2	.	.	PUNCT
ftr-373	151	1	see	see	VERB
ftr-373	151	2	oxfam	oxfam	NOUN
ftr-373	151	3	tax	tax	NOUN
ftr-373	151	4	havens	haven	NOUN
ftr-373	151	5	:	:	PUNCT
ftr-373	151	6	releasing	release	VERB
ftr-373	151	7	the	the	DET
ftr-373	151	8	hidden	hidden	ADJ
ftr-373	151	9	billions	billion	NOUN
ftr-373	151	10	for	for	ADP
ftr-373	151	11	poverty	poverty	NOUN
ftr-373	151	12	eradication	eradication	NOUN
ftr-373	151	13	at	at	ADP
ftr-373	151	14	6	6	NUM
ftr-373	151	15	-	-	SYM
ftr-373	151	16	8	8	NUM
ftr-373	151	17	(	(	PUNCT
ftr-373	151	18	jun	jun	PROPN
ftr-373	151	19	.	.	PROPN
ftr-373	151	20	2000	2000	NUM
ftr-373	151	21	)	)	PUNCT
ftr-373	151	22	(	(	PUNCT
ftr-373	151	23	at	at	ADP
ftr-373	151	24	http://www.oxfam.org.uk/resources/policy/debt	http://www.oxfam.org.uk/resources/policy/debt	NOUN
ftr-373	151	25	_	_	PUNCT
ftr-373	151	26	aid/	aid/	ADJ
ftr-373	151	27	)	)	PUNCT
ftr-373	151	28	.	.	PUNCT
ftr-373	152	1	564	564	NUM
ftr-373	152	2	florida	florida	PROPN
ftr-373	152	3	tax	tax	NOUN
ftr-373	152	4	review	review	NOUN
ftr-373	152	5	[	[	X
ftr-373	152	6	vol	vol	NOUN
ftr-373	152	7	.	.	PUNCT
ftr-373	152	8	9:5	9:5	NUM
ftr-373	152	9	organizes	organize	VERB
ftr-373	152	10	the	the	DET
ftr-373	152	11	tax	tax	NOUN
ftr-373	152	12	competition	competition	NOUN
ftr-373	152	13	discussion	discussion	NOUN
ftr-373	152	14	by	by	ADP
ftr-373	152	15	identifying	identify	VERB
ftr-373	152	16	categories	category	NOUN
ftr-373	152	17	of	of	ADP
ftr-373	152	18	state	state	NOUN
ftr-373	152	19	actors	actor	NOUN
ftr-373	152	20	based	base	VERB
ftr-373	152	21	on	on	ADP
ftr-373	152	22	their	their	PRON
ftr-373	152	23	status	status	NOUN
ftr-373	152	24	,	,	PUNCT
ftr-373	152	25	behavior	behavior	NOUN
ftr-373	152	26	,	,	PUNCT
ftr-373	152	27	and	and	CCONJ
ftr-373	152	28	success	success	NOUN
ftr-373	152	29	because	because	SCONJ
ftr-373	152	30	these	these	DET
ftr-373	152	31	elements	element	NOUN
ftr-373	152	32	capture	capture	VERB
ftr-373	152	33	the	the	DET
ftr-373	152	34	state	state	NOUN
ftr-373	152	35	’s	’s	PART
ftr-373	152	36	interests	interest	NOUN
ftr-373	152	37	,	,	PUNCT
ftr-373	152	38	goals	goal	NOUN
ftr-373	152	39	and	and	CCONJ
ftr-373	152	40	motivations	motivation	NOUN
ftr-373	152	41	,	,	PUNCT
ftr-373	152	42	and	and	CCONJ
ftr-373	152	43	provide	provide	VERB
ftr-373	152	44	a	a	DET
ftr-373	152	45	strong	strong	ADJ
ftr-373	152	46	baseline	baseline	NOUN
ftr-373	152	47	for	for	ADP
ftr-373	152	48	evaluating	evaluate	VERB
ftr-373	152	49	prospects	prospect	NOUN
ftr-373	152	50	for	for	ADP
ftr-373	152	51	cooperation	cooperation	NOUN
ftr-373	152	52	.	.	PUNCT
ftr-373	153	1	1	1	X
ftr-373	153	2	.	.	X
ftr-373	153	3	oecd	oecd	PROPN
ftr-373	153	4	member	member	PROPN
ftr-373	153	5	states	state	VERB
ftr-373	153	6	eager	eager	ADJ
ftr-373	153	7	to	to	PART
ftr-373	153	8	limit	limit	VERB
ftr-373	153	9	tax	tax	NOUN
ftr-373	153	10	competition	competition	NOUN
ftr-373	153	11	:	:	PUNCT
ftr-373	153	12	this	this	DET
ftr-373	153	13	group	group	NOUN
ftr-373	153	14	of	of	ADP
ftr-373	153	15	countries	country	NOUN
ftr-373	153	16	forms	form	VERB
ftr-373	153	17	the	the	DET
ftr-373	153	18	backbone	backbone	NOUN
ftr-373	153	19	of	of	ADP
ftr-373	153	20	the	the	DET
ftr-373	153	21	oecd	oecd	PROPN
ftr-373	153	22	initiative	initiative	NOUN
ftr-373	153	23	.	.	PUNCT
ftr-373	154	1	they	they	PRON
ftr-373	154	2	are	be	AUX
ftr-373	154	3	higher	high	ADJ
ftr-373	154	4	income	income	NOUN
ftr-373	154	5	countries	country	NOUN
ftr-373	154	6	with	with	ADP
ftr-373	154	7	significant	significant	ADJ
ftr-373	154	8	infrastructure	infrastructure	NOUN
ftr-373	154	9	and	and	CCONJ
ftr-373	154	10	social	social	ADJ
ftr-373	154	11	welfare	welfare	NOUN
ftr-373	154	12	benefits	benefit	NOUN
ftr-373	154	13	whose	whose	DET
ftr-373	154	14	multinational	multinational	ADJ
ftr-373	154	15	corporations	corporation	NOUN
ftr-373	154	16	and	and	CCONJ
ftr-373	154	17	wealthy	wealthy	ADJ
ftr-373	154	18	individual	individual	ADJ
ftr-373	154	19	investors	investor	NOUN
ftr-373	154	20	avail	avail	VERB
ftr-373	154	21	themselves	themselves	PRON
ftr-373	154	22	of	of	ADP
ftr-373	154	23	a	a	DET
ftr-373	154	24	range	range	NOUN
ftr-373	154	25	of	of	ADP
ftr-373	154	26	attractive	attractive	ADJ
ftr-373	154	27	tax	tax	NOUN
ftr-373	154	28	opportunities	opportunity	NOUN
ftr-373	154	29	abroad	abroad	ADV
ftr-373	154	30	,	,	PUNCT
ftr-373	154	31	including	include	VERB
ftr-373	154	32	but	but	CCONJ
ftr-373	154	33	not	not	PART
ftr-373	154	34	limited	limit	VERB
ftr-373	154	35	to	to	ADP
ftr-373	154	36	low	low	ADJ
ftr-373	154	37	tax	tax	NOUN
ftr-373	154	38	rates	rate	NOUN
ftr-373	154	39	,	,	PUNCT
ftr-373	154	40	nondisclosure	nondisclosure	NOUN
ftr-373	154	41	of	of	ADP
ftr-373	154	42	information	information	NOUN
ftr-373	154	43	(	(	PUNCT
ftr-373	154	44	tax	tax	NOUN
ftr-373	154	45	and	and	CCONJ
ftr-373	154	46	financial	financial	ADJ
ftr-373	154	47	)	)	PUNCT
ftr-373	154	48	,	,	PUNCT
ftr-373	154	49	“	"	PUNCT
ftr-373	154	50	taxpayer	taxpayer	NOUN
ftr-373	154	51	-	-	PUNCT
ftr-373	154	52	friendly	friendly	ADJ
ftr-373	154	53	”	"	PUNCT
ftr-373	154	54	administrations	administration	NOUN
ftr-373	154	55	,	,	PUNCT
ftr-373	154	56	and	and	CCONJ
ftr-373	154	57	special	special	ADJ
ftr-373	154	58	regimes	regime	NOUN
ftr-373	154	59	(	(	PUNCT
ftr-373	154	60	investment	investment	NOUN
ftr-373	154	61	,	,	PUNCT
ftr-373	154	62	headquarters	headquarters	NOUN
ftr-373	154	63	,	,	PUNCT
ftr-373	154	64	“	"	PUNCT
ftr-373	154	65	fictitious	fictitious	ADJ
ftr-373	154	66	”	"	PUNCT
ftr-373	154	67	location	location	NOUN
ftr-373	154	68	/	/	SYM
ftr-373	154	69	activities	activity	NOUN
ftr-373	154	70	)	)	PUNCT
ftr-373	154	71	.	.	PUNCT
ftr-373	155	1	some	some	PRON
ftr-373	155	2	of	of	ADP
ftr-373	155	3	these	these	DET
ftr-373	155	4	competitive	competitive	ADJ
ftr-373	155	5	tax	tax	NOUN
ftr-373	155	6	features	feature	NOUN
ftr-373	155	7	may	may	AUX
ftr-373	155	8	be	be	AUX
ftr-373	155	9	within	within	ADP
ftr-373	155	10	the	the	DET
ftr-373	155	11	ambit	ambit	NOUN
ftr-373	155	12	of	of	ADP
ftr-373	155	13	the	the	DET
ftr-373	155	14	oecd	oecd	PROPN
ftr-373	155	15	harmful	harmful	ADJ
ftr-373	155	16	tax	tax	NOUN
ftr-373	155	17	competition	competition	NOUN
ftr-373	155	18	category	category	NOUN
ftr-373	155	19	.	.	PUNCT
ftr-373	156	1	2	2	X
ftr-373	156	2	.	.	X
ftr-373	156	3	oecd	oecd	PROPN
ftr-373	156	4	member	member	PROPN
ftr-373	156	5	states	state	NOUN
ftr-373	156	6	engaging	engage	VERB
ftr-373	156	7	in	in	ADP
ftr-373	156	8	competitive	competitive	ADJ
ftr-373	156	9	behavior	behavior	NOUN
ftr-373	156	10	:	:	PUNCT
ftr-373	156	11	as	as	ADP
ftr-373	156	12	part	part	NOUN
ftr-373	156	13	of	of	ADP
ftr-373	156	14	the	the	DET
ftr-373	156	15	oecd	oecd	PROPN
ftr-373	156	16	’s	’s	PART
ftr-373	156	17	project	project	NOUN
ftr-373	156	18	on	on	ADP
ftr-373	156	19	harmful	harmful	ADJ
ftr-373	156	20	tax	tax	NOUN
ftr-373	156	21	competition	competition	NOUN
ftr-373	156	22	launched	launch	VERB
ftr-373	156	23	in	in	ADP
ftr-373	156	24	1998	1998	NUM
ftr-373	156	25	(	(	PUNCT
ftr-373	156	26	from	from	ADP
ftr-373	156	27	which	which	PRON
ftr-373	156	28	switzerland	switzerland	PROPN
ftr-373	156	29	and	and	CCONJ
ftr-373	156	30	luxembourg	luxembourg	PROPN
ftr-373	156	31	were	be	AUX
ftr-373	156	32	the	the	DET
ftr-373	156	33	only	only	ADJ
ftr-373	156	34	member	member	NOUN
ftr-373	156	35	countries	country	NOUN
ftr-373	156	36	to	to	ADP
ftr-373	156	37	abstain),23	abstain),23	NOUN
ftr-373	156	38	the	the	DET
ftr-373	156	39	member	member	NOUN
ftr-373	156	40	states	state	VERB
ftr-373	156	41	themselves	themselves	PRON
ftr-373	156	42	were	be	AUX
ftr-373	156	43	asked	ask	VERB
ftr-373	156	44	to	to	PART
ftr-373	156	45	examine	examine	VERB
ftr-373	156	46	their	their	PRON
ftr-373	156	47	own	own	ADJ
ftr-373	156	48	domestic	domestic	ADJ
ftr-373	156	49	tax	tax	NOUN
ftr-373	156	50	practices	practice	NOUN
ftr-373	156	51	for	for	ADP
ftr-373	156	52	any	any	DET
ftr-373	156	53	regimes	regime	NOUN
ftr-373	156	54	that	that	PRON
ftr-373	156	55	would	would	AUX
ftr-373	156	56	be	be	AUX
ftr-373	156	57	deemed	deem	VERB
ftr-373	156	58	harmful	harmful	ADJ
ftr-373	156	59	under	under	ADP
ftr-373	156	60	the	the	DET
ftr-373	156	61	organization	organization	NOUN
ftr-373	156	62	’s	’s	PART
ftr-373	156	63	guidelines	guideline	NOUN
ftr-373	156	64	.	.	PUNCT
ftr-373	157	1	among	among	ADP
ftr-373	157	2	member	member	NOUN
ftr-373	157	3	states	state	NOUN
ftr-373	157	4	,	,	PUNCT
ftr-373	157	5	47	47	NUM
ftr-373	157	6	preferential	preferential	ADJ
ftr-373	157	7	tax	tax	NOUN
ftr-373	157	8	regimes	regime	NOUN
ftr-373	157	9	were	be	AUX
ftr-373	157	10	labeled	label	VERB
ftr-373	157	11	as	as	ADP
ftr-373	157	12	potentially	potentially	ADV
ftr-373	157	13	harmful	harmful	ADJ
ftr-373	157	14	.	.	PUNCT
ftr-373	158	1	sensitive	sensitive	ADJ
ftr-373	158	2	to	to	ADP
ftr-373	158	3	accusations	accusation	NOUN
ftr-373	158	4	that	that	SCONJ
ftr-373	158	5	the	the	DET
ftr-373	158	6	oecd	oecd	PROPN
ftr-373	158	7	did	do	AUX
ftr-373	158	8	not	not	PART
ftr-373	158	9	move	move	VERB
ftr-373	158	10	as	as	ADV
ftr-373	158	11	aggressively	aggressively	ADV
ftr-373	158	12	or	or	CCONJ
ftr-373	158	13	quickly	quickly	ADV
ftr-373	158	14	against	against	ADP
ftr-373	158	15	member	member	NOUN
ftr-373	158	16	states	state	NOUN
ftr-373	158	17	,	,	PUNCT
ftr-373	158	18	the	the	DET
ftr-373	158	19	oecd	oecd	PROPN
ftr-373	158	20	’s	’s	PART
ftr-373	158	21	2004	2004	NUM
ftr-373	158	22	progress	progress	NOUN
ftr-373	158	23	report	report	NOUN
ftr-373	158	24	noted	note	VERB
ftr-373	158	25	that	that	SCONJ
ftr-373	158	26	18	18	NUM
ftr-373	158	27	of	of	ADP
ftr-373	158	28	these	these	DET
ftr-373	158	29	member	member	NOUN
ftr-373	158	30	regimes	regime	NOUN
ftr-373	158	31	had	have	AUX
ftr-373	158	32	been	be	AUX
ftr-373	158	33	or	or	CCONJ
ftr-373	158	34	were	be	AUX
ftr-373	158	35	being	be	AUX
ftr-373	158	36	abolished	abolish	VERB
ftr-373	158	37	,	,	PUNCT
ftr-373	158	38	14	14	NUM
ftr-373	158	39	had	have	AUX
ftr-373	158	40	been	be	AUX
ftr-373	158	41	revised	revise	VERB
ftr-373	158	42	to	to	PART
ftr-373	158	43	eliminate	eliminate	VERB
ftr-373	158	44	the	the	DET
ftr-373	158	45	potentially	potentially	ADV
ftr-373	158	46	harmful	harmful	ADJ
ftr-373	158	47	features	feature	NOUN
ftr-373	158	48	,	,	PUNCT
ftr-373	158	49	and	and	CCONJ
ftr-373	158	50	13	13	NUM
ftr-373	158	51	of	of	ADP
ftr-373	158	52	the	the	DET
ftr-373	158	53	regimes	regime	NOUN
ftr-373	158	54	were	be	AUX
ftr-373	158	55	deemed	deem	VERB
ftr-373	158	56	not	not	PART
ftr-373	158	57	harmful.24	harmful.24	VERB
ftr-373	158	58	the	the	DET
ftr-373	158	59	two	two	NUM
ftr-373	158	60	remaining	remain	VERB
ftr-373	158	61	regimes	regime	NOUN
ftr-373	158	62	(	(	PUNCT
ftr-373	158	63	switzerland	switzerland	NOUN
ftr-373	158	64	and	and	CCONJ
ftr-373	158	65	luxembourg	luxembourg	PROPN
ftr-373	158	66	)	)	PUNCT
ftr-373	158	67	were	be	AUX
ftr-373	158	68	then	then	ADV
ftr-373	158	69	under	under	ADP
ftr-373	158	70	discussion	discussion	NOUN
ftr-373	158	71	and	and	CCONJ
ftr-373	158	72	ultimately	ultimately	ADV
ftr-373	158	73	resolved.25	resolved.25	VERB
ftr-373	158	74	the	the	DET
ftr-373	158	75	fact	fact	NOUN
ftr-373	158	76	that	that	SCONJ
ftr-373	158	77	the	the	DET
ftr-373	158	78	harmful	harmful	ADJ
ftr-373	158	79	preferential	preferential	ADJ
ftr-373	158	80	regimes	regime	NOUN
ftr-373	158	81	in	in	ADP
ftr-373	158	82	oecd	oecd	PROPN
ftr-373	158	83	member	member	NOUN
ftr-373	158	84	countries	country	NOUN
ftr-373	158	85	–	–	PUNCT
ftr-373	158	86	and	and	CCONJ
ftr-373	158	87	in	in	SCONJ
ftr-373	158	88	many	many	ADJ
ftr-373	158	89	of	of	ADP
ftr-373	158	90	the	the	DET
ftr-373	158	91	havens	haven	NOUN
ftr-373	158	92	that	that	PRON
ftr-373	158	93	the	the	DET
ftr-373	158	94	oecd	oecd	PROPN
ftr-373	158	95	identified	identify	VERB
ftr-373	158	96	were	be	AUX
ftr-373	158	97	addressed	address	VERB
ftr-373	158	98	does	do	AUX
ftr-373	158	99	not	not	PART
ftr-373	158	100	invite	invite	VERB
ftr-373	158	101	the	the	DET
ftr-373	158	102	conclusion	conclusion	NOUN
ftr-373	158	103	that	that	SCONJ
ftr-373	158	104	competition	competition	NOUN
ftr-373	158	105	was	be	AUX
ftr-373	158	106	eliminated	eliminate	VERB
ftr-373	158	107	.	.	PUNCT
ftr-373	159	1	after	after	SCONJ
ftr-373	159	2	the	the	DET
ftr-373	159	3	united	united	PROPN
ftr-373	159	4	states	states	PROPN
ftr-373	159	5	announced	announce	VERB
ftr-373	159	6	a	a	DET
ftr-373	159	7	significant	significant	ADJ
ftr-373	159	8	23	23	NUM
ftr-373	159	9	.	.	PUNCT
ftr-373	160	1	both	both	DET
ftr-373	160	2	countries	country	NOUN
ftr-373	160	3	abstained	abstain	VERB
ftr-373	160	4	from	from	ADP
ftr-373	160	5	the	the	DET
ftr-373	160	6	report	report	NOUN
ftr-373	160	7	and	and	CCONJ
ftr-373	160	8	provided	provide	VERB
ftr-373	160	9	written	write	VERB
ftr-373	160	10	statements	statement	NOUN
ftr-373	160	11	outlining	outline	VERB
ftr-373	160	12	their	their	PRON
ftr-373	160	13	concerns	concern	NOUN
ftr-373	160	14	,	,	PUNCT
ftr-373	160	15	including	include	VERB
ftr-373	160	16	those	those	PRON
ftr-373	160	17	based	base	VERB
ftr-373	160	18	on	on	ADP
ftr-373	160	19	the	the	DET
ftr-373	160	20	information	information	NOUN
ftr-373	160	21	exchange	exchange	NOUN
ftr-373	160	22	proposals	proposal	NOUN
ftr-373	160	23	in	in	ADP
ftr-373	160	24	the	the	DET
ftr-373	160	25	oecd	oecd	PROPN
ftr-373	160	26	plan	plan	NOUN
ftr-373	160	27	.	.	PUNCT
ftr-373	161	1	oecd	oecd	PROPN
ftr-373	161	2	1998	1998	NUM
ftr-373	161	3	report	report	NOUN
ftr-373	161	4	,	,	PUNCT
ftr-373	161	5	supra	supra	PROPN
ftr-373	161	6	note	note	NOUN
ftr-373	161	7	18	18	NUM
ftr-373	161	8	at	at	ADP
ftr-373	161	9	73	73	NUM
ftr-373	161	10	-	-	SYM
ftr-373	161	11	78	78	NUM
ftr-373	161	12	.	.	PUNCT
ftr-373	162	1	24	24	NUM
ftr-373	162	2	.	.	PUNCT
ftr-373	163	1	oecd	oecd	PROPN
ftr-373	163	2	,	,	PUNCT
ftr-373	163	3	the	the	DET
ftr-373	163	4	oecd	oecd	PROPN
ftr-373	163	5	’s	’s	PART
ftr-373	163	6	project	project	NOUN
ftr-373	163	7	on	on	ADP
ftr-373	163	8	harmful	harmful	ADJ
ftr-373	163	9	tax	tax	NOUN
ftr-373	163	10	practices	practice	NOUN
ftr-373	163	11	:	:	PUNCT
ftr-373	163	12	the	the	DET
ftr-373	163	13	2004	2004	NUM
ftr-373	163	14	progress	progress	NOUN
ftr-373	163	15	report	report	VERB
ftr-373	163	16	7	7	NUM
ftr-373	163	17	-	-	SYM
ftr-373	163	18	13	13	NUM
ftr-373	163	19	(	(	PUNCT
ftr-373	163	20	2004	2004	NUM
ftr-373	163	21	)	)	PUNCT
ftr-373	163	22	;	;	PUNCT
ftr-373	163	23	easson	easson	NOUN
ftr-373	163	24	,	,	PUNCT
ftr-373	163	25	supra	supra	PROPN
ftr-373	163	26	note	note	NOUN
ftr-373	163	27	18	18	NUM
ftr-373	163	28	at	at	ADP
ftr-373	163	29	1046	1046	NUM
ftr-373	163	30	.	.	PUNCT
ftr-373	164	1	25	25	NUM
ftr-373	164	2	.	.	PUNCT
ftr-373	165	1	by	by	ADP
ftr-373	165	2	the	the	DET
ftr-373	165	3	time	time	NOUN
ftr-373	165	4	of	of	ADP
ftr-373	165	5	the	the	DET
ftr-373	165	6	2006	2006	NUM
ftr-373	165	7	progress	progress	NOUN
ftr-373	165	8	report	report	NOUN
ftr-373	165	9	,	,	PUNCT
ftr-373	165	10	the	the	DET
ftr-373	165	11	switzerland	switzerland	PROPN
ftr-373	165	12	issue	issue	NOUN
ftr-373	165	13	had	have	AUX
ftr-373	165	14	been	be	AUX
ftr-373	165	15	resolved	resolve	VERB
ftr-373	165	16	.	.	PUNCT
ftr-373	166	1	oecd	oecd	PROPN
ftr-373	166	2	,	,	PUNCT
ftr-373	166	3	the	the	DET
ftr-373	166	4	oecd	oecd	PROPN
ftr-373	166	5	’s	’s	PART
ftr-373	166	6	project	project	NOUN
ftr-373	166	7	on	on	ADP
ftr-373	166	8	harmful	harmful	ADJ
ftr-373	166	9	tax	tax	NOUN
ftr-373	166	10	practices	practice	NOUN
ftr-373	166	11	:	:	PUNCT
ftr-373	166	12	2006	2006	NUM
ftr-373	166	13	update	update	NOUN
ftr-373	166	14	on	on	ADP
ftr-373	166	15	progress	progress	NOUN
ftr-373	166	16	in	in	ADP
ftr-373	166	17	member	member	NOUN
ftr-373	166	18	countries	country	NOUN
ftr-373	166	19	4	4	NUM
ftr-373	166	20	(	(	PUNCT
ftr-373	166	21	2006	2006	NUM
ftr-373	166	22	)	)	PUNCT
ftr-373	166	23	.	.	PUNCT
ftr-373	167	1	soon	soon	ADV
ftr-373	167	2	after	after	ADP
ftr-373	167	3	the	the	DET
ftr-373	167	4	release	release	NOUN
ftr-373	167	5	of	of	ADP
ftr-373	167	6	the	the	DET
ftr-373	167	7	2006	2006	NUM
ftr-373	167	8	report	report	NOUN
ftr-373	167	9	,	,	PUNCT
ftr-373	167	10	the	the	DET
ftr-373	167	11	luxembourg	luxembourg	PROPN
ftr-373	167	12	regime	regime	NOUN
ftr-373	167	13	at	at	ADP
ftr-373	167	14	issue	issue	NOUN
ftr-373	167	15	(	(	PUNCT
ftr-373	167	16	1929	1929	NUM
ftr-373	167	17	holding	hold	VERB
ftr-373	167	18	companies	company	NOUN
ftr-373	167	19	)	)	PUNCT
ftr-373	167	20	was	be	AUX
ftr-373	167	21	repealed	repeal	VERB
ftr-373	167	22	by	by	ADP
ftr-373	167	23	domestic	domestic	ADJ
ftr-373	167	24	law	law	NOUN
ftr-373	167	25	.	.	PUNCT
ftr-373	168	1	see	see	VERB
ftr-373	168	2	jean	jean	PROPN
ftr-373	168	3	-	-	PUNCT
ftr-373	168	4	baptiste	baptiste	NOUN
ftr-373	168	5	brekelmans	brekelman	NOUN
ftr-373	168	6	,	,	PUNCT
ftr-373	168	7	luxembourg	luxembourg	PROPN
ftr-373	168	8	–	–	PUNCT
ftr-373	168	9	year	year	NOUN
ftr-373	168	10	in	in	ADP
ftr-373	168	11	review	review	NOUN
ftr-373	168	12	,	,	PUNCT
ftr-373	168	13	44	44	NUM
ftr-373	168	14	tax	tax	NOUN
ftr-373	168	15	notes	note	NOUN
ftr-373	168	16	int’l	int’l	ADJ
ftr-373	168	17	1072	1072	NUM
ftr-373	168	18	(	(	PUNCT
ftr-373	168	19	dec	dec	PROPN
ftr-373	168	20	.	.	PROPN
ftr-373	168	21	25	25	NUM
ftr-373	168	22	,	,	PUNCT
ftr-373	168	23	2006	2006	NUM
ftr-373	168	24	)	)	PUNCT
ftr-373	168	25	.	.	PUNCT
ftr-373	169	1	2009	2009	NUM
ftr-373	169	2	]	]	PUNCT
ftr-373	169	3	democracy	democracy	NOUN
ftr-373	169	4	,	,	PUNCT
ftr-373	169	5	sovereignty	sovereignty	NOUN
ftr-373	169	6	and	and	CCONJ
ftr-373	169	7	tax	tax	NOUN
ftr-373	169	8	competition	competition	NOUN
ftr-373	169	9	565	565	NUM
ftr-373	169	10	shift	shift	NOUN
ftr-373	169	11	in	in	ADP
ftr-373	169	12	the	the	DET
ftr-373	169	13	scope	scope	NOUN
ftr-373	169	14	of	of	ADP
ftr-373	169	15	its	its	PRON
ftr-373	169	16	support	support	NOUN
ftr-373	169	17	for	for	ADP
ftr-373	169	18	the	the	DET
ftr-373	169	19	oecd	oecd	PROPN
ftr-373	169	20	project	project	NOUN
ftr-373	169	21	in	in	ADP
ftr-373	169	22	may	may	PROPN
ftr-373	169	23	2001,26	2001,26	PROPN
ftr-373	169	24	the	the	DET
ftr-373	169	25	standard	standard	NOUN
ftr-373	169	26	for	for	ADP
ftr-373	169	27	what	what	PRON
ftr-373	169	28	constituted	constitute	VERB
ftr-373	169	29	cooperation	cooperation	NOUN
ftr-373	169	30	with	with	ADP
ftr-373	169	31	the	the	DET
ftr-373	169	32	project	project	NOUN
ftr-373	169	33	changed	change	VERB
ftr-373	169	34	to	to	PART
ftr-373	169	35	consist	consist	VERB
ftr-373	169	36	of	of	ADP
ftr-373	169	37	a	a	DET
ftr-373	169	38	commitment	commitment	NOUN
ftr-373	169	39	to	to	PART
ftr-373	169	40	improve	improve	VERB
ftr-373	169	41	transparency	transparency	NOUN
ftr-373	169	42	of	of	ADP
ftr-373	169	43	the	the	DET
ftr-373	169	44	tax	tax	NOUN
ftr-373	169	45	system	system	NOUN
ftr-373	169	46	and	and	CCONJ
ftr-373	169	47	to	to	PART
ftr-373	169	48	exchange	exchange	VERB
ftr-373	169	49	information	information	NOUN
ftr-373	169	50	(	(	PUNCT
ftr-373	169	51	evidenced	evidence	VERB
ftr-373	169	52	by	by	ADP
ftr-373	169	53	the	the	DET
ftr-373	169	54	havens	haven	NOUN
ftr-373	169	55	’	'	PUNCT
ftr-373	169	56	willingness	willingness	NOUN
ftr-373	169	57	to	to	PART
ftr-373	169	58	enter	enter	VERB
ftr-373	169	59	into	into	ADP
ftr-373	169	60	exchange	exchange	NOUN
ftr-373	169	61	of	of	ADP
ftr-373	169	62	information	information	NOUN
ftr-373	169	63	agreements).27	agreements).27	PROPN
ftr-373	169	64	although	although	SCONJ
ftr-373	169	65	these	these	DET
ftr-373	169	66	measures	measure	NOUN
ftr-373	169	67	do	do	VERB
ftr-373	169	68	(	(	PUNCT
ftr-373	169	69	if	if	SCONJ
ftr-373	169	70	fully	fully	ADV
ftr-373	169	71	executed	execute	VERB
ftr-373	169	72	)	)	PUNCT
ftr-373	169	73	curb	curb	VERB
ftr-373	169	74	certain	certain	ADJ
ftr-373	169	75	competitive	competitive	ADJ
ftr-373	169	76	(	(	PUNCT
ftr-373	169	77	perhaps	perhaps	ADV
ftr-373	169	78	more	more	ADV
ftr-373	169	79	aptly	aptly	ADV
ftr-373	169	80	labeled	label	VERB
ftr-373	169	81	evasion	evasion	NOUN
ftr-373	169	82	)	)	PUNCT
ftr-373	169	83	behaviors	behavior	NOUN
ftr-373	169	84	,	,	PUNCT
ftr-373	169	85	much	much	ADV
ftr-373	169	86	remains	remain	VERB
ftr-373	169	87	open	open	ADJ
ftr-373	169	88	to	to	ADP
ftr-373	169	89	competition	competition	NOUN
ftr-373	169	90	.	.	PUNCT
ftr-373	170	1	as	as	SCONJ
ftr-373	170	2	the	the	DET
ftr-373	170	3	oecd	oecd	PROPN
ftr-373	170	4	head	head	NOUN
ftr-373	170	5	of	of	ADP
ftr-373	170	6	the	the	DET
ftr-373	170	7	centre	centre	NOUN
ftr-373	170	8	for	for	ADP
ftr-373	170	9	tax	tax	NOUN
ftr-373	170	10	policy	policy	NOUN
ftr-373	170	11	and	and	CCONJ
ftr-373	170	12	administration	administration	NOUN
ftr-373	170	13	acknowledged	acknowledge	VERB
ftr-373	170	14	in	in	ADP
ftr-373	170	15	2007	2007	NUM
ftr-373	170	16	:	:	PUNCT
ftr-373	170	17	oecd	oecd	PROPN
ftr-373	170	18	work	work	NOUN
ftr-373	170	19	in	in	ADP
ftr-373	170	20	eliminating	eliminate	VERB
ftr-373	170	21	harmful	harmful	ADJ
ftr-373	170	22	preferential	preferential	ADJ
ftr-373	170	23	regimes	regime	NOUN
ftr-373	170	24	characterized	characterize	VERB
ftr-373	170	25	by	by	ADP
ftr-373	170	26	a	a	DET
ftr-373	170	27	lack	lack	NOUN
ftr-373	170	28	of	of	ADP
ftr-373	170	29	transparency	transparency	NOUN
ftr-373	170	30	,	,	PUNCT
ftr-373	170	31	ring	ring	NOUN
ftr-373	170	32	-	-	PUNCT
ftr-373	170	33	fencing	fencing	NOUN
ftr-373	170	34	,	,	PUNCT
ftr-373	170	35	and	and	CCONJ
ftr-373	170	36	with	with	ADP
ftr-373	170	37	no	no	DET
ftr-373	170	38	effective	effective	ADJ
ftr-373	170	39	exchange	exchange	NOUN
ftr-373	170	40	of	of	ADP
ftr-373	170	41	information	information	NOUN
ftr-373	170	42	–	–	PUNCT
ftr-373	170	43	has	have	AUX
ftr-373	170	44	been	be	AUX
ftr-373	170	45	very	very	ADV
ftr-373	170	46	successful	successful	ADJ
ftr-373	170	47	.	.	PUNCT
ftr-373	170	48	.	.	PUNCT
ftr-373	170	49	.	.	PUNCT
ftr-373	170	50	.	.	PUNCT
ftr-373	171	1	yet	yet	ADV
ftr-373	171	2	,	,	PUNCT
ftr-373	171	3	what	what	PRON
ftr-373	171	4	we	we	PRON
ftr-373	171	5	see	see	VERB
ftr-373	171	6	today	today	NOUN
ftr-373	171	7	is	be	AUX
ftr-373	171	8	a	a	DET
ftr-373	171	9	slow	slow	ADJ
ftr-373	171	10	proliferation	proliferation	NOUN
ftr-373	171	11	of	of	ADP
ftr-373	171	12	what	what	PRON
ftr-373	171	13	i	i	PRON
ftr-373	171	14	call	call	VERB
ftr-373	171	15	‘	'	PUNCT
ftr-373	171	16	niche	niche	NOUN
ftr-373	171	17	’	'	PUNCT
ftr-373	171	18	regimes	regime	NOUN
ftr-373	171	19	that	that	PRON
ftr-373	171	20	are	be	AUX
ftr-373	171	21	designed	design	VERB
ftr-373	171	22	to	to	PART
ftr-373	171	23	meet	meet	VERB
ftr-373	171	24	oecd	oecd	PROPN
ftr-373	171	25	and	and	CCONJ
ftr-373	171	26	eu	eu	PROPN
ftr-373	171	27	standards	standard	NOUN
ftr-373	171	28	,	,	PUNCT
ftr-373	171	29	but	but	CCONJ
ftr-373	171	30	which	which	PRON
ftr-373	171	31	nevertheless	nevertheless	ADV
ftr-373	171	32	,	,	PUNCT
ftr-373	171	33	give	give	VERB
ftr-373	171	34	a	a	DET
ftr-373	171	35	country	country	NOUN
ftr-373	171	36	a	a	DET
ftr-373	171	37	competitive	competitive	ADJ
ftr-373	171	38	edge	edge	NOUN
ftr-373	171	39	.	.	PUNCT
ftr-373	171	40	.	.	PUNCT
ftr-373	171	41	.	.	PUNCT
ftr-373	172	1	.	.	PUNCT
ftr-373	173	1	you	you	PRON
ftr-373	173	2	can	can	AUX
ftr-373	173	3	see	see	VERB
ftr-373	173	4	this	this	PRON
ftr-373	173	5	as	as	ADP
ftr-373	173	6	a	a	DET
ftr-373	173	7	healthy	healthy	ADJ
ftr-373	173	8	sign	sign	NOUN
ftr-373	173	9	that	that	SCONJ
ftr-373	173	10	tax	tax	NOUN
ftr-373	173	11	competition	competition	NOUN
ftr-373	173	12	is	be	AUX
ftr-373	173	13	thriving	thrive	VERB
ftr-373	173	14	,	,	PUNCT
ftr-373	173	15	but	but	CCONJ
ftr-373	173	16	there	there	PRON
ftr-373	173	17	is	be	VERB
ftr-373	173	18	a	a	DET
ftr-373	173	19	danger	danger	NOUN
ftr-373	173	20	that	that	SCONJ
ftr-373	173	21	we	we	PRON
ftr-373	173	22	will	will	AUX
ftr-373	173	23	end	end	VERB
ftr-373	173	24	up	up	ADP
ftr-373	173	25	with	with	ADP
ftr-373	173	26	tax	tax	NOUN
ftr-373	173	27	systems	system	NOUN
ftr-373	173	28	looking	look	VERB
ftr-373	173	29	very	very	ADV
ftr-373	173	30	much	much	ADV
ftr-373	173	31	like	like	ADP
ftr-373	173	32	the	the	DET
ftr-373	173	33	proverbial	proverbial	ADJ
ftr-373	173	34	swiss	swiss	ADJ
ftr-373	173	35	cheese	cheese	NOUN
ftr-373	173	36	:	:	PUNCT
ftr-373	173	37	more	more	ADJ
ftr-373	173	38	holes	hole	NOUN
ftr-373	173	39	than	than	ADP
ftr-373	173	40	substance.28	substance.28	ADJ
ftr-373	173	41	certainly	certainly	ADV
ftr-373	173	42	one	one	PRON
ftr-373	173	43	can	can	AUX
ftr-373	173	44	anticipate	anticipate	VERB
ftr-373	173	45	that	that	SCONJ
ftr-373	173	46	the	the	DET
ftr-373	173	47	same	same	ADJ
ftr-373	173	48	potential	potential	NOUN
ftr-373	173	49	for	for	ADP
ftr-373	173	50	newer	new	ADJ
ftr-373	173	51	,	,	PUNCT
ftr-373	173	52	carefully	carefully	ADV
ftr-373	173	53	tailored	tailor	VERB
ftr-373	173	54	niche	niche	NOUN
ftr-373	173	55	regimes	regime	NOUN
ftr-373	173	56	exists	exist	VERB
ftr-373	173	57	outside	outside	ADP
ftr-373	173	58	the	the	DET
ftr-373	173	59	oecd	oecd	PROPN
ftr-373	173	60	as	as	ADV
ftr-373	173	61	well	well	ADV
ftr-373	173	62	.	.	PUNCT
ftr-373	174	1	3	3	X
ftr-373	174	2	.	.	X
ftr-373	174	3	non	non	ADJ
ftr-373	174	4	-	-	ADJ
ftr-373	174	5	oecd	oecd	ADJ
ftr-373	174	6	states	state	NOUN
ftr-373	174	7	that	that	PRON
ftr-373	174	8	feel	feel	VERB
ftr-373	174	9	“	"	PUNCT
ftr-373	174	10	forced	force	VERB
ftr-373	174	11	”	"	PUNCT
ftr-373	174	12	to	to	PART
ftr-373	174	13	engage	engage	VERB
ftr-373	174	14	in	in	ADP
ftr-373	174	15	tax	tax	NOUN
ftr-373	174	16	competition	competition	NOUN
ftr-373	174	17	to	to	PART
ftr-373	174	18	secure	secure	VERB
ftr-373	174	19	significant	significant	ADJ
ftr-373	174	20	,	,	PUNCT
ftr-373	174	21	nonmobile	nonmobile	ADJ
ftr-373	174	22	business	business	NOUN
ftr-373	174	23	investment	investment	NOUN
ftr-373	174	24	(	(	PUNCT
ftr-373	174	25	e.g.	e.g.	ADV
ftr-373	174	26	manufacturing	manufacturing	NOUN
ftr-373	174	27	,	,	PUNCT
ftr-373	174	28	production	production	NOUN
ftr-373	174	29	,	,	PUNCT
ftr-373	174	30	etc	etc	X
ftr-373	174	31	):	):	PUNCT
ftr-373	174	32	some	some	DET
ftr-373	174	33	developing	develop	VERB
ftr-373	174	34	countries	country	NOUN
ftr-373	174	35	consider	consider	VERB
ftr-373	174	36	tax	tax	NOUN
ftr-373	174	37	competition	competition	NOUN
ftr-373	174	38	their	their	PRON
ftr-373	174	39	only	only	ADJ
ftr-373	174	40	option	option	NOUN
ftr-373	174	41	to	to	PART
ftr-373	174	42	retain	retain	VERB
ftr-373	174	43	or	or	CCONJ
ftr-373	174	44	attract	attract	VERB
ftr-373	174	45	“	"	PUNCT
ftr-373	174	46	real	real	ADJ
ftr-373	174	47	”	"	PUNCT
ftr-373	174	48	business	business	NOUN
ftr-373	174	49	investment.29	investment.29	NOUN
ftr-373	174	50	such	such	ADJ
ftr-373	174	51	countries	country	NOUN
ftr-373	174	52	would	would	AUX
ftr-373	174	53	prefer	prefer	VERB
ftr-373	174	54	a	a	DET
ftr-373	174	55	system	system	NOUN
ftr-373	174	56	in	in	ADP
ftr-373	174	57	which	which	PRON
ftr-373	174	58	they	they	PRON
ftr-373	174	59	could	could	AUX
ftr-373	174	60	both	both	CCONJ
ftr-373	174	61	collect	collect	VERB
ftr-373	174	62	reasonable	reasonable	ADJ
ftr-373	174	63	tax	tax	NOUN
ftr-373	174	64	revenues	revenue	NOUN
ftr-373	174	65	and	and	CCONJ
ftr-373	174	66	maintain	maintain	VERB
ftr-373	174	67	investment	investment	NOUN
ftr-373	174	68	in	in	ADP
ftr-373	174	69	their	their	PRON
ftr-373	174	70	economy	economy	NOUN
ftr-373	174	71	.	.	PUNCT
ftr-373	175	1	within	within	ADP
ftr-373	175	2	this	this	DET
ftr-373	175	3	group	group	NOUN
ftr-373	175	4	of	of	ADP
ftr-373	175	5	countries	country	NOUN
ftr-373	175	6	,	,	PUNCT
ftr-373	175	7	there	there	PRON
ftr-373	175	8	are	be	VERB
ftr-373	175	9	likely	likely	ADJ
ftr-373	175	10	instances	instance	NOUN
ftr-373	175	11	in	in	ADP
ftr-373	175	12	which	which	PRON
ftr-373	175	13	their	their	PRON
ftr-373	175	14	perception	perception	NOUN
ftr-373	175	15	that	that	SCONJ
ftr-373	175	16	they	they	PRON
ftr-373	175	17	must	must	AUX
ftr-373	175	18	compete	compete	VERB
ftr-373	175	19	(	(	PUNCT
ftr-373	175	20	at	at	ADP
ftr-373	175	21	least	least	ADJ
ftr-373	175	22	in	in	ADP
ftr-373	175	23	the	the	DET
ftr-373	175	24	short	short	ADJ
ftr-373	175	25	term	term	NOUN
ftr-373	175	26	)	)	PUNCT
ftr-373	175	27	to	to	PART
ftr-373	175	28	attract	attract	VERB
ftr-373	175	29	and	and	CCONJ
ftr-373	175	30	keep	keep	VERB
ftr-373	175	31	otherwise	otherwise	ADV
ftr-373	175	32	fairly	fairly	ADV
ftr-373	175	33	mobile	mobile	ADJ
ftr-373	175	34	business	business	NOUN
ftr-373	175	35	investment	investment	NOUN
ftr-373	175	36	is	be	AUX
ftr-373	175	37	accurate	accurate	ADJ
ftr-373	175	38	.	.	PUNCT
ftr-373	176	1	implicit	implicit	ADJ
ftr-373	176	2	in	in	ADP
ftr-373	176	3	agreeing	agree	VERB
ftr-373	176	4	with	with	ADP
ftr-373	176	5	their	their	PRON
ftr-373	176	6	need	need	NOUN
ftr-373	176	7	to	to	PART
ftr-373	176	8	“	"	PUNCT
ftr-373	176	9	compete	compete	VERB
ftr-373	176	10	”	"	PUNCT
ftr-373	176	11	is	be	AUX
ftr-373	176	12	a	a	DET
ftr-373	176	13	determination	determination	NOUN
ftr-373	176	14	that	that	SCONJ
ftr-373	176	15	the	the	DET
ftr-373	176	16	benefits	benefit	NOUN
ftr-373	176	17	of	of	ADP
ftr-373	176	18	investment	investment	NOUN
ftr-373	176	19	encouraged	encourage	VERB
ftr-373	176	20	26	26	NUM
ftr-373	176	21	.	.	PUNCT
ftr-373	177	1	see	see	VERB
ftr-373	177	2	,	,	PUNCT
ftr-373	177	3	infra	infra	NOUN
ftr-373	177	4	text	text	NOUN
ftr-373	177	5	accompanying	accompanying	ADJ
ftr-373	177	6	note	note	NOUN
ftr-373	177	7	36	36	NUM
ftr-373	177	8	.	.	PUNCT
ftr-373	177	9	27	27	NUM
ftr-373	177	10	.	.	PUNCT
ftr-373	178	1	see	see	VERB
ftr-373	178	2	,	,	PUNCT
ftr-373	178	3	e.g.	e.g.	ADV
ftr-373	178	4	,	,	PUNCT
ftr-373	178	5	easson	easson	NOUN
ftr-373	178	6	,	,	PUNCT
ftr-373	178	7	supra	supra	PROPN
ftr-373	178	8	note	note	NOUN
ftr-373	178	9	18	18	NUM
ftr-373	178	10	at	at	ADP
ftr-373	178	11	1077	1077	NUM
ftr-373	178	12	;	;	PUNCT
ftr-373	178	13	see	see	VERB
ftr-373	178	14	generally	generally	ADV
ftr-373	178	15	,	,	PUNCT
ftr-373	178	16	oecd	oecd	PROPN
ftr-373	178	17	,	,	PUNCT
ftr-373	178	18	the	the	DET
ftr-373	178	19	oecd	oecd	PROPN
ftr-373	178	20	’s	’s	PART
ftr-373	178	21	project	project	NOUN
ftr-373	178	22	on	on	ADP
ftr-373	178	23	harmful	harmful	ADJ
ftr-373	178	24	tax	tax	NOUN
ftr-373	178	25	practices	practice	NOUN
ftr-373	178	26	:	:	PUNCT
ftr-373	178	27	the	the	DET
ftr-373	178	28	2001	2001	NUM
ftr-373	178	29	progress	progress	NOUN
ftr-373	178	30	report	report	NOUN
ftr-373	178	31	(	(	PUNCT
ftr-373	178	32	2001	2001	NUM
ftr-373	178	33	)	)	PUNCT
ftr-373	178	34	.	.	PUNCT
ftr-373	179	1	28	28	NUM
ftr-373	179	2	.	.	PUNCT
ftr-373	180	1	tni	tni	NOUN
ftr-373	180	2	interview	interview	NOUN
ftr-373	180	3	:	:	PUNCT
ftr-373	180	4	jeffrey	jeffrey	PROPN
ftr-373	180	5	owens	owens	PROPN
ftr-373	180	6	,	,	PUNCT
ftr-373	180	7	tax	tax	NOUN
ftr-373	180	8	notes	note	NOUN
ftr-373	180	9	int’l	int’l	ADJ
ftr-373	180	10	913	913	NUM
ftr-373	180	11	,	,	PUNCT
ftr-373	180	12	917	917	NUM
ftr-373	180	13	(	(	PUNCT
ftr-373	180	14	may	may	PROPN
ftr-373	180	15	28	28	NUM
ftr-373	180	16	.	.	PUNCT
ftr-373	180	17	2007	2007	NUM
ftr-373	180	18	)	)	PUNCT
ftr-373	180	19	.	.	PUNCT
ftr-373	181	1	29	29	NUM
ftr-373	181	2	.	.	X
ftr-373	182	1	see	see	VERB
ftr-373	182	2	,	,	PUNCT
ftr-373	182	3	e.g.	e.g.	ADV
ftr-373	182	4	,	,	PUNCT
ftr-373	182	5	yoram	yoram	PROPN
ftr-373	182	6	margolioth	margolioth	PROPN
ftr-373	182	7	,	,	PUNCT
ftr-373	182	8	tax	tax	NOUN
ftr-373	182	9	competition	competition	NOUN
ftr-373	182	10	,	,	PUNCT
ftr-373	182	11	foreign	foreign	ADJ
ftr-373	182	12	direct	direct	ADJ
ftr-373	182	13	investments	investment	NOUN
ftr-373	182	14	&	&	CCONJ
ftr-373	182	15	growth	growth	NOUN
ftr-373	182	16	:	:	PUNCT
ftr-373	182	17	using	use	VERB
ftr-373	182	18	the	the	DET
ftr-373	182	19	tax	tax	NOUN
ftr-373	182	20	system	system	NOUN
ftr-373	182	21	to	to	PART
ftr-373	182	22	promote	promote	VERB
ftr-373	182	23	developing	develop	VERB
ftr-373	182	24	country	country	NOUN
ftr-373	182	25	growth	growth	NOUN
ftr-373	182	26	,	,	PUNCT
ftr-373	182	27	23	23	NUM
ftr-373	182	28	virginia	virginia	PROPN
ftr-373	182	29	tax	tax	NOUN
ftr-373	182	30	rev	rev	PROPN
ftr-373	182	31	.	.	PROPN
ftr-373	182	32	161	161	NUM
ftr-373	182	33	(	(	PUNCT
ftr-373	182	34	2003	2003	NUM
ftr-373	182	35	)	)	PUNCT
ftr-373	182	36	(	(	PUNCT
ftr-373	182	37	exploring	explore	VERB
ftr-373	182	38	the	the	DET
ftr-373	182	39	ways	way	NOUN
ftr-373	182	40	in	in	ADP
ftr-373	182	41	which	which	PRON
ftr-373	182	42	developing	develop	VERB
ftr-373	182	43	countries	country	NOUN
ftr-373	182	44	might	might	AUX
ftr-373	182	45	benefit	benefit	VERB
ftr-373	182	46	from	from	ADP
ftr-373	182	47	engaged	engage	VERB
ftr-373	182	48	in	in	ADP
ftr-373	182	49	tax	tax	NOUN
ftr-373	182	50	competition	competition	NOUN
ftr-373	182	51	for	for	ADP
ftr-373	182	52	real	real	ADJ
ftr-373	182	53	,	,	PUNCT
ftr-373	182	54	direct	direct	ADJ
ftr-373	182	55	investment	investment	NOUN
ftr-373	182	56	)	)	PUNCT
ftr-373	182	57	.	.	PUNCT
ftr-373	183	1	566	566	NUM
ftr-373	183	2	florida	florida	PROPN
ftr-373	183	3	tax	tax	NOUN
ftr-373	183	4	review	review	NOUN
ftr-373	183	5	[	[	X
ftr-373	183	6	vol	vol	NOUN
ftr-373	183	7	.	.	PUNCT
ftr-373	183	8	9:5	9:5	NUM
ftr-373	183	9	by	by	ADP
ftr-373	183	10	competition	competition	NOUN
ftr-373	183	11	through	through	ADP
ftr-373	183	12	taxes	taxis	NOUN
ftr-373	183	13	more	more	ADV
ftr-373	183	14	than	than	ADP
ftr-373	183	15	offset	offset	VERB
ftr-373	183	16	the	the	DET
ftr-373	183	17	loss	loss	NOUN
ftr-373	183	18	in	in	ADP
ftr-373	183	19	revenue.30	revenue.30	NOUN
ftr-373	183	20	however	however	ADV
ftr-373	183	21	,	,	PUNCT
ftr-373	183	22	also	also	ADV
ftr-373	183	23	within	within	ADP
ftr-373	183	24	this	this	DET
ftr-373	183	25	group	group	NOUN
ftr-373	183	26	are	be	AUX
ftr-373	183	27	likely	likely	ADJ
ftr-373	183	28	cases	case	NOUN
ftr-373	183	29	in	in	ADP
ftr-373	183	30	which	which	PRON
ftr-373	183	31	the	the	DET
ftr-373	183	32	state	state	NOUN
ftr-373	183	33	is	be	AUX
ftr-373	183	34	in	in	ADP
ftr-373	183	35	error	error	NOUN
ftr-373	183	36	in	in	ADP
ftr-373	183	37	assuming	assume	VERB
ftr-373	183	38	that	that	SCONJ
ftr-373	183	39	the	the	DET
ftr-373	183	40	benefits	benefit	NOUN
ftr-373	183	41	from	from	ADP
ftr-373	183	42	competition	competition	NOUN
ftr-373	183	43	outweigh	outweigh	VERB
ftr-373	183	44	forgone	forgo	VERB
ftr-373	183	45	revenue	revenue	NOUN
ftr-373	183	46	,	,	PUNCT
ftr-373	183	47	either	either	CCONJ
ftr-373	183	48	because	because	SCONJ
ftr-373	183	49	the	the	DET
ftr-373	183	50	benefits	benefit	NOUN
ftr-373	183	51	of	of	ADP
ftr-373	183	52	that	that	DET
ftr-373	183	53	investment	investment	NOUN
ftr-373	183	54	to	to	ADP
ftr-373	183	55	the	the	DET
ftr-373	183	56	state	state	NOUN
ftr-373	183	57	were	be	AUX
ftr-373	183	58	low	low	ADJ
ftr-373	183	59	or	or	CCONJ
ftr-373	183	60	because	because	SCONJ
ftr-373	183	61	business	business	NOUN
ftr-373	183	62	was	be	AUX
ftr-373	183	63	likely	likely	ADJ
ftr-373	183	64	to	to	PART
ftr-373	183	65	choose	choose	VERB
ftr-373	183	66	to	to	PART
ftr-373	183	67	invest	invest	VERB
ftr-373	183	68	in	in	ADP
ftr-373	183	69	that	that	DET
ftr-373	183	70	state	state	NOUN
ftr-373	183	71	for	for	ADP
ftr-373	183	72	other	other	ADJ
ftr-373	183	73	reasons	reason	NOUN
ftr-373	183	74	.	.	PUNCT
ftr-373	184	1	in	in	ADP
ftr-373	184	2	such	such	ADJ
ftr-373	184	3	cases	case	NOUN
ftr-373	184	4	,	,	PUNCT
ftr-373	184	5	the	the	DET
ftr-373	184	6	state	state	NOUN
ftr-373	184	7	would	would	AUX
ftr-373	184	8	be	be	AUX
ftr-373	184	9	better	well	ADJ
ftr-373	184	10	off	off	ADP
ftr-373	184	11	not	not	PART
ftr-373	184	12	engaging	engage	VERB
ftr-373	184	13	in	in	ADP
ftr-373	184	14	competition	competition	NOUN
ftr-373	184	15	.	.	PUNCT
ftr-373	185	1	in	in	ADP
ftr-373	185	2	making	make	VERB
ftr-373	185	3	this	this	DET
ftr-373	185	4	determination	determination	NOUN
ftr-373	185	5	,	,	PUNCT
ftr-373	185	6	it	it	PRON
ftr-373	185	7	is	be	AUX
ftr-373	185	8	assumed	assume	VERB
ftr-373	185	9	that	that	SCONJ
ftr-373	185	10	other	other	ADJ
ftr-373	185	11	countries	country	NOUN
ftr-373	185	12	will	will	AUX
ftr-373	185	13	continue	continue	VERB
ftr-373	185	14	to	to	PART
ftr-373	185	15	engage	engage	VERB
ftr-373	185	16	in	in	ADP
ftr-373	185	17	tax	tax	NOUN
ftr-373	185	18	competition	competition	NOUN
ftr-373	185	19	.	.	PUNCT
ftr-373	186	1	the	the	DET
ftr-373	186	2	only	only	ADJ
ftr-373	186	3	question	question	NOUN
ftr-373	186	4	,	,	PUNCT
ftr-373	186	5	given	give	VERB
ftr-373	186	6	that	that	DET
ftr-373	186	7	condition	condition	NOUN
ftr-373	186	8	,	,	PUNCT
ftr-373	186	9	is	be	AUX
ftr-373	186	10	whether	whether	SCONJ
ftr-373	186	11	the	the	DET
ftr-373	186	12	state	state	NOUN
ftr-373	186	13	in	in	ADP
ftr-373	186	14	question	question	NOUN
ftr-373	186	15	truly	truly	ADV
ftr-373	186	16	gains	gain	VERB
ftr-373	186	17	from	from	ADP
ftr-373	186	18	competition	competition	NOUN
ftr-373	186	19	.	.	PUNCT
ftr-373	187	1	there	there	PRON
ftr-373	187	2	is	be	VERB
ftr-373	187	3	a	a	DET
ftr-373	187	4	separate	separate	ADJ
ftr-373	187	5	question	question	NOUN
ftr-373	187	6	as	as	ADP
ftr-373	187	7	to	to	ADP
ftr-373	187	8	whether	whether	SCONJ
ftr-373	187	9	all	all	DET
ftr-373	187	10	countries	country	NOUN
ftr-373	187	11	would	would	AUX
ftr-373	187	12	gain	gain	VERB
ftr-373	187	13	from	from	ADP
ftr-373	187	14	an	an	DET
ftr-373	187	15	agreement	agreement	NOUN
ftr-373	187	16	not	not	PART
ftr-373	187	17	to	to	PART
ftr-373	187	18	engage	engage	VERB
ftr-373	187	19	in	in	ADP
ftr-373	187	20	this	this	DET
ftr-373	187	21	competition	competition	NOUN
ftr-373	187	22	–	–	PUNCT
ftr-373	187	23	i.e.	i.e.	X
ftr-373	187	24	whether	whether	SCONJ
ftr-373	187	25	there	there	PRON
ftr-373	187	26	is	be	VERB
ftr-373	187	27	a	a	DET
ftr-373	187	28	race	race	NOUN
ftr-373	187	29	to	to	ADP
ftr-373	187	30	the	the	DET
ftr-373	187	31	bottom	bottom	NOUN
ftr-373	187	32	where	where	SCONJ
ftr-373	187	33	all	all	DET
ftr-373	187	34	states	state	NOUN
ftr-373	187	35	are	be	AUX
ftr-373	187	36	losers	loser	NOUN
ftr-373	187	37	.	.	PUNCT
ftr-373	188	1	the	the	DET
ftr-373	188	2	implications	implication	NOUN
ftr-373	188	3	of	of	ADP
ftr-373	188	4	this	this	DET
ftr-373	188	5	question	question	NOUN
ftr-373	188	6	for	for	ADP
ftr-373	188	7	cooperation	cooperation	NOUN
ftr-373	188	8	by	by	ADP
ftr-373	188	9	sovereign	sovereign	ADJ
ftr-373	188	10	states	state	NOUN
ftr-373	188	11	are	be	AUX
ftr-373	188	12	taken	take	VERB
ftr-373	188	13	up	up	ADP
ftr-373	188	14	in	in	ADP
ftr-373	188	15	part	part	NOUN
ftr-373	188	16	iii	iii	NOUN
ftr-373	188	17	.	.	PROPN
ftr-373	188	18	4	4	NUM
ftr-373	188	19	.	.	X
ftr-373	188	20	non	non	ADJ
ftr-373	188	21	-	-	ADJ
ftr-373	188	22	oecd	oecd	ADJ
ftr-373	188	23	members	member	NOUN
ftr-373	188	24	engaged	engage	VERB
ftr-373	188	25	in	in	ADP
ftr-373	188	26	tax	tax	NOUN
ftr-373	188	27	competition	competition	NOUN
ftr-373	188	28	over	over	ADP
ftr-373	188	29	mobile	mobile	ADJ
ftr-373	188	30	financial	financial	ADJ
ftr-373	188	31	and	and	CCONJ
ftr-373	188	32	other	other	ADJ
ftr-373	188	33	activities	activity	NOUN
ftr-373	188	34	:	:	PUNCT
ftr-373	188	35	these	these	DET
ftr-373	188	36	states	state	NOUN
ftr-373	188	37	include	include	VERB
ftr-373	188	38	both	both	PRON
ftr-373	188	39	those	those	PRON
ftr-373	188	40	more	more	ADV
ftr-373	188	41	likely	likely	ADJ
ftr-373	188	42	to	to	PART
ftr-373	188	43	be	be	AUX
ftr-373	188	44	characterized	characterize	VERB
ftr-373	188	45	as	as	ADP
ftr-373	188	46	tax	tax	NOUN
ftr-373	188	47	havens	haven	NOUN
ftr-373	188	48	(	(	PUNCT
ftr-373	188	49	whether	whether	SCONJ
ftr-373	188	50	under	under	ADP
ftr-373	188	51	the	the	DET
ftr-373	188	52	oecd	oecd	PROPN
ftr-373	188	53	’s	’s	PART
ftr-373	188	54	1998	1998	NUM
ftr-373	188	55	formal	formal	ADJ
ftr-373	188	56	definition	definition	NOUN
ftr-373	188	57	,	,	PUNCT
ftr-373	188	58	including	include	VERB
ftr-373	188	59	the	the	DET
ftr-373	188	60	absence	absence	NOUN
ftr-373	188	61	of	of	ADP
ftr-373	188	62	substantial	substantial	ADJ
ftr-373	188	63	activities31	activities31	NOUN
ftr-373	188	64	or	or	CCONJ
ftr-373	188	65	more	more	ADJ
ftr-373	188	66	colloquially	colloquially	ADV
ftr-373	188	67	)	)	PUNCT
ftr-373	188	68	,	,	PUNCT
ftr-373	188	69	and	and	CCONJ
ftr-373	188	70	those	those	DET
ftr-373	188	71	states	state	NOUN
ftr-373	188	72	which	which	PRON
ftr-373	188	73	would	would	AUX
ftr-373	188	74	not	not	PART
ftr-373	188	75	typically	typically	ADV
ftr-373	188	76	be	be	AUX
ftr-373	188	77	thought	think	VERB
ftr-373	188	78	of	of	ADP
ftr-373	188	79	as	as	ADP
ftr-373	188	80	havens	haven	NOUN
ftr-373	188	81	but	but	CCONJ
ftr-373	188	82	which	which	PRON
ftr-373	188	83	may	may	AUX
ftr-373	188	84	have	have	VERB
ftr-373	188	85	a	a	DET
ftr-373	188	86	regime	regime	NOUN
ftr-373	188	87	competing	compete	VERB
ftr-373	188	88	for	for	ADP
ftr-373	188	89	such	such	ADJ
ftr-373	188	90	activities	activity	NOUN
ftr-373	188	91	.	.	PUNCT
ftr-373	189	1	the	the	DET
ftr-373	189	2	former	former	ADJ
ftr-373	189	3	might	might	AUX
ftr-373	189	4	be	be	AUX
ftr-373	189	5	the	the	DET
ftr-373	189	6	most	most	ADV
ftr-373	189	7	resistant	resistant	ADJ
ftr-373	189	8	to	to	PART
ftr-373	189	9	change	change	VERB
ftr-373	189	10	,	,	PUNCT
ftr-373	189	11	assuming	assume	VERB
ftr-373	189	12	that	that	SCONJ
ftr-373	189	13	their	their	PRON
ftr-373	189	14	dominant	dominant	ADJ
ftr-373	189	15	commercial	commercial	ADJ
ftr-373	189	16	existence	existence	NOUN
ftr-373	189	17	is	be	AUX
ftr-373	189	18	perceived	perceive	VERB
ftr-373	189	19	to	to	PART
ftr-373	189	20	be	be	AUX
ftr-373	189	21	as	as	ADP
ftr-373	189	22	a	a	DET
ftr-373	189	23	“	"	PUNCT
ftr-373	189	24	haven	haven	NOUN
ftr-373	189	25	”	"	PUNCT
ftr-373	189	26	for	for	ADP
ftr-373	189	27	business	business	NOUN
ftr-373	189	28	and	and	CCONJ
ftr-373	189	29	wealthy	wealthy	ADJ
ftr-373	189	30	individuals	individual	NOUN
ftr-373	189	31	from	from	ADP
ftr-373	189	32	the	the	DET
ftr-373	189	33	tax	tax	NOUN
ftr-373	189	34	regimes	regime	NOUN
ftr-373	189	35	of	of	ADP
ftr-373	189	36	their	their	PRON
ftr-373	189	37	residence	residence	NOUN
ftr-373	189	38	countries	country	NOUN
ftr-373	189	39	.	.	PUNCT
ftr-373	190	1	however	however	ADV
ftr-373	190	2	,	,	PUNCT
ftr-373	190	3	in	in	ADP
ftr-373	190	4	both	both	DET
ftr-373	190	5	cases	case	NOUN
ftr-373	190	6	there	there	PRON
ftr-373	190	7	is	be	VERB
ftr-373	190	8	the	the	DET
ftr-373	190	9	question	question	NOUN
ftr-373	190	10	of	of	ADP
ftr-373	190	11	whether	whether	SCONJ
ftr-373	190	12	the	the	DET
ftr-373	190	13	state	state	NOUN
ftr-373	190	14	is	be	AUX
ftr-373	190	15	accurate	accurate	ADJ
ftr-373	190	16	in	in	ADP
ftr-373	190	17	its	its	PRON
ftr-373	190	18	determination	determination	NOUN
ftr-373	190	19	that	that	SCONJ
ftr-373	190	20	the	the	DET
ftr-373	190	21	competitive	competitive	ADJ
ftr-373	190	22	behavior	behavior	NOUN
ftr-373	190	23	is	be	AUX
ftr-373	190	24	a	a	DET
ftr-373	190	25	net	net	ADJ
ftr-373	190	26	positive	positive	ADJ
ftr-373	190	27	for	for	ADP
ftr-373	190	28	the	the	DET
ftr-373	190	29	country	country	NOUN
ftr-373	190	30	(	(	PUNCT
ftr-373	190	31	lost	lose	VERB
ftr-373	190	32	revenue	revenue	NOUN
ftr-373	190	33	v.	v.	ADP
ftr-373	190	34	benefits	benefit	NOUN
ftr-373	190	35	)	)	PUNCT
ftr-373	190	36	.	.	PUNCT
ftr-373	191	1	not	not	PART
ftr-373	191	2	only	only	ADV
ftr-373	191	3	could	could	AUX
ftr-373	191	4	the	the	DET
ftr-373	191	5	calculus	calculus	NOUN
ftr-373	191	6	be	be	AUX
ftr-373	191	7	inaccurate	inaccurate	ADJ
ftr-373	191	8	,	,	PUNCT
ftr-373	191	9	30	30	NUM
ftr-373	191	10	.	.	PUNCT
ftr-373	192	1	an	an	DET
ftr-373	192	2	extensive	extensive	ADJ
ftr-373	192	3	literature	literature	NOUN
ftr-373	192	4	has	have	AUX
ftr-373	192	5	developed	develop	VERB
ftr-373	192	6	to	to	PART
ftr-373	192	7	measure	measure	VERB
ftr-373	192	8	and	and	CCONJ
ftr-373	192	9	assess	assess	VERB
ftr-373	192	10	the	the	DET
ftr-373	192	11	impact	impact	NOUN
ftr-373	192	12	of	of	ADP
ftr-373	192	13	tax	tax	NOUN
ftr-373	192	14	competition	competition	NOUN
ftr-373	192	15	on	on	ADP
ftr-373	192	16	business	business	NOUN
ftr-373	192	17	decisions	decision	NOUN
ftr-373	192	18	.	.	PUNCT
ftr-373	193	1	not	not	PART
ftr-373	193	2	surprisingly	surprisingly	ADV
ftr-373	193	3	the	the	DET
ftr-373	193	4	results	result	NOUN
ftr-373	193	5	are	be	AUX
ftr-373	193	6	complicated	complicate	VERB
ftr-373	193	7	and	and	CCONJ
ftr-373	193	8	depend	depend	VERB
ftr-373	193	9	on	on	ADP
ftr-373	193	10	a	a	DET
ftr-373	193	11	variety	variety	NOUN
ftr-373	193	12	of	of	ADP
ftr-373	193	13	factors	factor	NOUN
ftr-373	193	14	including	include	VERB
ftr-373	193	15	the	the	DET
ftr-373	193	16	nature	nature	NOUN
ftr-373	193	17	of	of	ADP
ftr-373	193	18	the	the	DET
ftr-373	193	19	investment	investment	NOUN
ftr-373	193	20	,	,	PUNCT
ftr-373	193	21	whether	whether	SCONJ
ftr-373	193	22	it	it	PRON
ftr-373	193	23	constitutes	constitute	VERB
ftr-373	193	24	new	new	ADJ
ftr-373	193	25	investment	investment	NOUN
ftr-373	193	26	,	,	PUNCT
ftr-373	193	27	and	and	CCONJ
ftr-373	193	28	the	the	DET
ftr-373	193	29	non	non	ADJ
ftr-373	193	30	-	-	ADJ
ftr-373	193	31	tax	tax	ADJ
ftr-373	193	32	factors	factor	NOUN
ftr-373	193	33	against	against	ADP
ftr-373	193	34	which	which	PRON
ftr-373	193	35	it	it	PRON
ftr-373	193	36	competes	compete	VERB
ftr-373	193	37	in	in	ADP
ftr-373	193	38	driving	drive	VERB
ftr-373	193	39	the	the	DET
ftr-373	193	40	final	final	ADJ
ftr-373	193	41	business	business	NOUN
ftr-373	193	42	decisions	decision	NOUN
ftr-373	193	43	.	.	PUNCT
ftr-373	194	1	see	see	VERB
ftr-373	194	2	,	,	PUNCT
ftr-373	194	3	e.g.	e.g.	ADV
ftr-373	194	4	,	,	PUNCT
ftr-373	194	5	rosanne	rosanne	PROPN
ftr-373	194	6	altshuler	altshuler	PROPN
ftr-373	194	7	&	&	CCONJ
ftr-373	194	8	harry	harry	PROPN
ftr-373	194	9	grubert	grubert	PROPN
ftr-373	194	10	,	,	PUNCT
ftr-373	194	11	the	the	DET
ftr-373	194	12	three	three	NUM
ftr-373	194	13	parties	party	NOUN
ftr-373	194	14	in	in	ADP
ftr-373	194	15	the	the	DET
ftr-373	194	16	race	race	NOUN
ftr-373	194	17	to	to	ADP
ftr-373	194	18	the	the	DET
ftr-373	194	19	bottom	bottom	NOUN
ftr-373	194	20	:	:	PUNCT
ftr-373	194	21	host	host	NOUN
ftr-373	194	22	governments	government	NOUN
ftr-373	194	23	,	,	PUNCT
ftr-373	194	24	home	home	NOUN
ftr-373	194	25	governments	government	NOUN
ftr-373	194	26	and	and	CCONJ
ftr-373	194	27	multinational	multinational	ADJ
ftr-373	194	28	companies	company	NOUN
ftr-373	194	29	,	,	PUNCT
ftr-373	194	30	cesifo	cesifo	PROPN
ftr-373	194	31	working	work	VERB
ftr-373	194	32	paper	paper	PROPN
ftr-373	194	33	series	series	PROPN
ftr-373	194	34	no	no	PROPN
ftr-373	194	35	.	.	PROPN
ftr-373	194	36	1613	1613	NUM
ftr-373	194	37	(	(	PUNCT
ftr-373	194	38	dec	dec	PROPN
ftr-373	194	39	.	.	PROPN
ftr-373	194	40	2005	2005	NUM
ftr-373	194	41	)	)	PUNCT
ftr-373	194	42	;	;	PUNCT
ftr-373	194	43	mihir	mihir	PROPN
ftr-373	194	44	a	a	DET
ftr-373	194	45	desai	desai	PROPN
ftr-373	194	46	,	,	PUNCT
ftr-373	194	47	c.	c.	PROPN
ftr-373	194	48	fritz	fritz	PROPN
ftr-373	194	49	foley	foley	PROPN
ftr-373	194	50	,	,	PUNCT
ftr-373	194	51	&	&	CCONJ
ftr-373	194	52	james	james	PROPN
ftr-373	194	53	r.	r.	PROPN
ftr-373	194	54	hines	hines	PROPN
ftr-373	194	55	,	,	PUNCT
ftr-373	194	56	jr	jr	PROPN
ftr-373	194	57	.	.	PROPN
ftr-373	194	58	,	,	PUNCT
ftr-373	194	59	do	do	AUX
ftr-373	194	60	tax	tax	NOUN
ftr-373	194	61	havens	haven	NOUN
ftr-373	194	62	divert	divert	VERB
ftr-373	194	63	economic	economic	ADJ
ftr-373	194	64	activity	activity	NOUN
ftr-373	194	65	?	?	PUNCT
ftr-373	195	1	ross	ross	PROPN
ftr-373	195	2	school	school	PROPN
ftr-373	195	3	of	of	ADP
ftr-373	195	4	business	business	NOUN
ftr-373	195	5	paper	paper	NOUN
ftr-373	195	6	no	no	NOUN
ftr-373	195	7	.	.	PROPN
ftr-373	195	8	1024	1024	NUM
ftr-373	195	9	(	(	PUNCT
ftr-373	195	10	apr	apr	PROPN
ftr-373	195	11	.	.	PROPN
ftr-373	195	12	2005	2005	NUM
ftr-373	195	13	)	)	PUNCT
ftr-373	195	14	;	;	PUNCT
ftr-373	195	15	rosanne	rosanne	NOUN
ftr-373	195	16	altshuler	altshuler	PROPN
ftr-373	195	17	,	,	PUNCT
ftr-373	195	18	harry	harry	PROPN
ftr-373	195	19	grubert	grubert	PROPN
ftr-373	195	20	&	&	CCONJ
ftr-373	195	21	t.	t.	PROPN
ftr-373	195	22	scott	scott	PROPN
ftr-373	195	23	newton	newton	PROPN
ftr-373	195	24	,	,	PUNCT
ftr-373	195	25	has	have	AUX
ftr-373	195	26	u.s	u.s	PROPN
ftr-373	195	27	.	.	PROPN
ftr-373	195	28	investment	investment	NOUN
ftr-373	195	29	abroad	abroad	ADV
ftr-373	195	30	become	become	VERB
ftr-373	195	31	more	more	ADV
ftr-373	195	32	sensitive	sensitive	ADJ
ftr-373	195	33	to	to	ADP
ftr-373	195	34	tax	tax	NOUN
ftr-373	195	35	rates	rate	NOUN
ftr-373	195	36	?	?	PUNCT
ftr-373	196	1	nber	nber	PROPN
ftr-373	196	2	working	working	PROPN
ftr-373	196	3	paper	paper	PROPN
ftr-373	196	4	no	no	INTJ
ftr-373	196	5	.	.	PUNCT
ftr-373	197	1	w6383	w6383	PROPN
ftr-373	197	2	(	(	PUNCT
ftr-373	197	3	jan	jan	PROPN
ftr-373	197	4	.	.	PROPN
ftr-373	197	5	1998	1998	NUM
ftr-373	197	6	)	)	PUNCT
ftr-373	197	7	;	;	PUNCT
ftr-373	197	8	dhammika	dhammika	PROPN
ftr-373	197	9	dharmapala	dharmapala	PROPN
ftr-373	197	10	&	&	CCONJ
ftr-373	197	11	james	james	PROPN
ftr-373	197	12	r.	r.	PROPN
ftr-373	197	13	hines	hines	PROPN
ftr-373	197	14	,	,	PUNCT
ftr-373	197	15	jr	jr	PROPN
ftr-373	197	16	.	.	PROPN
ftr-373	197	17	,	,	PUNCT
ftr-373	197	18	which	which	DET
ftr-373	197	19	countries	country	NOUN
ftr-373	197	20	become	become	VERB
ftr-373	197	21	tax	tax	NOUN
ftr-373	197	22	havens	haven	NOUN
ftr-373	197	23	?	?	PUNCT
ftr-373	198	1	nber	nber	PROPN
ftr-373	198	2	working	working	PROPN
ftr-373	198	3	paper	paper	PROPN
ftr-373	198	4	no	no	INTJ
ftr-373	198	5	.	.	PROPN
ftr-373	198	6	12802	12802	NUM
ftr-373	198	7	(	(	PUNCT
ftr-373	198	8	dec	dec	PROPN
ftr-373	198	9	.	.	PROPN
ftr-373	198	10	2006	2006	NUM
ftr-373	198	11	)	)	PUNCT
ftr-373	199	1	;	;	PUNCT
ftr-373	199	2	harry	harry	PROPN
ftr-373	199	3	gruber	gruber	PROPN
ftr-373	199	4	&	&	CCONJ
ftr-373	199	5	john	john	PROPN
ftr-373	199	6	mutti	mutti	PROPN
ftr-373	199	7	,	,	PUNCT
ftr-373	199	8	do	do	VERB
ftr-373	199	9	taxes	taxis	NOUN
ftr-373	199	10	influence	influence	NOUN
ftr-373	199	11	where	where	SCONJ
ftr-373	199	12	u.s	u.s	PROPN
ftr-373	199	13	.	.	PROPN
ftr-373	199	14	corporations	corporation	NOUN
ftr-373	199	15	invest	invest	VERB
ftr-373	199	16	?	?	PUNCT
ftr-373	200	1	53	53	NUM
ftr-373	200	2	nat’l	nat’l	PROPN
ftr-373	200	3	tax	tax	NOUN
ftr-373	200	4	j.	j.	PROPN
ftr-373	200	5	(	(	PUNCT
ftr-373	200	6	2000	2000	NUM
ftr-373	200	7	)	)	PUNCT
ftr-373	200	8	.	.	PUNCT
ftr-373	201	1	31	31	NUM
ftr-373	201	2	.	.	PUNCT
ftr-373	202	1	oecd	oecd	PROPN
ftr-373	202	2	1998	1998	NUM
ftr-373	202	3	report	report	NOUN
ftr-373	202	4	,	,	PUNCT
ftr-373	202	5	supra	supra	PROPN
ftr-373	202	6	note	note	NOUN
ftr-373	202	7	18	18	NUM
ftr-373	202	8	at	at	ADP
ftr-373	202	9	23	23	NUM
ftr-373	202	10	(	(	PUNCT
ftr-373	202	11	listing	list	VERB
ftr-373	202	12	four	four	NUM
ftr-373	202	13	key	key	ADJ
ftr-373	202	14	factors	factor	NOUN
ftr-373	202	15	in	in	ADP
ftr-373	202	16	identifying	identify	VERB
ftr-373	202	17	tax	tax	NOUN
ftr-373	202	18	havens	haven	NOUN
ftr-373	202	19	:	:	PUNCT
ftr-373	202	20	no	no	PRON
ftr-373	202	21	or	or	CCONJ
ftr-373	202	22	nominal	nominal	ADJ
ftr-373	202	23	taxes	taxis	NOUN
ftr-373	202	24	;	;	PUNCT
ftr-373	202	25	lack	lack	NOUN
ftr-373	202	26	of	of	ADP
ftr-373	202	27	effective	effective	ADJ
ftr-373	202	28	exchange	exchange	NOUN
ftr-373	202	29	of	of	ADP
ftr-373	202	30	information	information	NOUN
ftr-373	202	31	;	;	PUNCT
ftr-373	202	32	lack	lack	NOUN
ftr-373	202	33	of	of	ADP
ftr-373	202	34	transparency	transparency	NOUN
ftr-373	202	35	;	;	PUNCT
ftr-373	202	36	and	and	CCONJ
ftr-373	202	37	no	no	DET
ftr-373	202	38	substantial	substantial	ADJ
ftr-373	202	39	activities	activity	NOUN
ftr-373	202	40	required	require	VERB
ftr-373	202	41	)	)	PUNCT
ftr-373	202	42	.	.	PUNCT
ftr-373	203	1	2009	2009	NUM
ftr-373	203	2	]	]	PUNCT
ftr-373	203	3	democracy	democracy	NOUN
ftr-373	203	4	,	,	PUNCT
ftr-373	203	5	sovereignty	sovereignty	NOUN
ftr-373	203	6	and	and	CCONJ
ftr-373	203	7	tax	tax	NOUN
ftr-373	203	8	competition	competition	NOUN
ftr-373	203	9	567	567	NUM
ftr-373	203	10	it	it	PRON
ftr-373	203	11	could	could	AUX
ftr-373	203	12	be	be	AUX
ftr-373	203	13	measuring	measure	VERB
ftr-373	203	14	costs	cost	NOUN
ftr-373	203	15	and	and	CCONJ
ftr-373	203	16	benefits	benefit	NOUN
ftr-373	203	17	for	for	ADP
ftr-373	203	18	only	only	ADV
ftr-373	203	19	a	a	DET
ftr-373	203	20	segment	segment	NOUN
ftr-373	203	21	of	of	ADP
ftr-373	203	22	society	society	NOUN
ftr-373	203	23	–	–	PUNCT
ftr-373	203	24	the	the	DET
ftr-373	203	25	competition	competition	NOUN
ftr-373	203	26	may	may	AUX
ftr-373	203	27	benefit	benefit	VERB
ftr-373	203	28	some	some	DET
ftr-373	203	29	subset	subset	NOUN
ftr-373	203	30	of	of	ADP
ftr-373	203	31	the	the	DET
ftr-373	203	32	state	state	NOUN
ftr-373	203	33	,	,	PUNCT
ftr-373	203	34	but	but	CCONJ
ftr-373	203	35	overall	overall	ADV
ftr-373	203	36	be	be	AUX
ftr-373	203	37	undesirable	undesirable	ADJ
ftr-373	203	38	.	.	PUNCT
ftr-373	204	1	(	(	PUNCT
ftr-373	204	2	once	once	ADV
ftr-373	204	3	again	again	ADV
ftr-373	204	4	,	,	PUNCT
ftr-373	204	5	as	as	ADP
ftr-373	204	6	with	with	ADP
ftr-373	204	7	category	category	NOUN
ftr-373	204	8	three	three	NUM
ftr-373	204	9	above	above	ADP
ftr-373	204	10	,	,	PUNCT
ftr-373	204	11	we	we	PRON
ftr-373	204	12	assume	assume	VERB
ftr-373	204	13	a	a	DET
ftr-373	204	14	world	world	NOUN
ftr-373	204	15	in	in	ADP
ftr-373	204	16	which	which	PRON
ftr-373	204	17	continued	continue	VERB
ftr-373	204	18	tax	tax	NOUN
ftr-373	204	19	competition	competition	NOUN
ftr-373	204	20	by	by	ADP
ftr-373	204	21	other	other	ADJ
ftr-373	204	22	states	state	NOUN
ftr-373	204	23	is	be	AUX
ftr-373	204	24	a	a	DET
ftr-373	204	25	given	give	VERB
ftr-373	204	26	)	)	PUNCT
ftr-373	204	27	.	.	PUNCT
ftr-373	205	1	the	the	DET
ftr-373	205	2	grouping	grouping	NOUN
ftr-373	205	3	of	of	ADP
ftr-373	205	4	states	state	NOUN
ftr-373	205	5	into	into	ADP
ftr-373	205	6	different	different	ADJ
ftr-373	205	7	categories	category	NOUN
ftr-373	205	8	above	above	ADV
ftr-373	205	9	is	be	AUX
ftr-373	205	10	intended	intend	VERB
ftr-373	205	11	to	to	PART
ftr-373	205	12	facilitate	facilitate	VERB
ftr-373	205	13	the	the	DET
ftr-373	205	14	consideration	consideration	NOUN
ftr-373	205	15	of	of	ADP
ftr-373	205	16	motives	motive	NOUN
ftr-373	205	17	and	and	CCONJ
ftr-373	205	18	rationales	rationale	NOUN
ftr-373	205	19	that	that	PRON
ftr-373	205	20	might	might	AUX
ftr-373	205	21	ultimately	ultimately	ADV
ftr-373	205	22	generate	generate	VERB
ftr-373	205	23	some	some	DET
ftr-373	205	24	measure	measure	NOUN
ftr-373	205	25	of	of	ADP
ftr-373	205	26	cooperation	cooperation	NOUN
ftr-373	205	27	.	.	PUNCT
ftr-373	206	1	to	to	PART
ftr-373	206	2	further	far	ADV
ftr-373	206	3	that	that	DET
ftr-373	206	4	effort	effort	NOUN
ftr-373	206	5	,	,	PUNCT
ftr-373	206	6	a	a	DET
ftr-373	206	7	brief	brief	ADJ
ftr-373	206	8	review	review	NOUN
ftr-373	206	9	of	of	ADP
ftr-373	206	10	the	the	DET
ftr-373	206	11	evolution	evolution	NOUN
ftr-373	206	12	of	of	ADP
ftr-373	206	13	the	the	DET
ftr-373	206	14	tax	tax	NOUN
ftr-373	206	15	competition	competition	NOUN
ftr-373	206	16	debate	debate	NOUN
ftr-373	206	17	in	in	ADP
ftr-373	206	18	the	the	DET
ftr-373	206	19	oecd	oecd	PROPN
ftr-373	206	20	and	and	CCONJ
ftr-373	206	21	the	the	DET
ftr-373	206	22	eu	eu	PROPN
ftr-373	206	23	is	be	AUX
ftr-373	206	24	outlined	outline	VERB
ftr-373	206	25	in	in	ADP
ftr-373	206	26	the	the	DET
ftr-373	206	27	next	next	ADJ
ftr-373	206	28	section	section	NOUN
ftr-373	206	29	.	.	PUNCT
ftr-373	207	1	c.	c.	NOUN
ftr-373	207	2	evolving	evolve	VERB
ftr-373	207	3	positions	position	NOUN
ftr-373	207	4	on	on	ADP
ftr-373	207	5	tax	tax	NOUN
ftr-373	207	6	competition	competition	NOUN
ftr-373	207	7	in	in	ADP
ftr-373	207	8	the	the	DET
ftr-373	207	9	years	year	NOUN
ftr-373	207	10	following	follow	VERB
ftr-373	207	11	the	the	DET
ftr-373	207	12	oecd	oecd	PROPN
ftr-373	207	13	’s	’s	PART
ftr-373	207	14	1998	1998	NUM
ftr-373	207	15	report	report	NOUN
ftr-373	207	16	,	,	PUNCT
ftr-373	207	17	an	an	DET
ftr-373	207	18	anti	anti	ADJ
ftr-373	207	19	-	-	ADJ
ftr-373	207	20	oecd	oecd	ADJ
ftr-373	207	21	momentum	momentum	NOUN
ftr-373	207	22	developed	develop	VERB
ftr-373	207	23	,	,	PUNCT
ftr-373	207	24	fueled	fuel	VERB
ftr-373	207	25	in	in	ADP
ftr-373	207	26	part	part	NOUN
ftr-373	207	27	by	by	ADP
ftr-373	207	28	the	the	DET
ftr-373	207	29	labors	labor	NOUN
ftr-373	207	30	of	of	ADP
ftr-373	207	31	the	the	DET
ftr-373	207	32	u.s.-based	u.s.-based	ADJ
ftr-373	207	33	center	center	NOUN
ftr-373	207	34	for	for	ADP
ftr-373	207	35	freedom	freedom	NOUN
ftr-373	207	36	and	and	CCONJ
ftr-373	207	37	prosperity	prosperity	NOUN
ftr-373	207	38	(	(	PUNCT
ftr-373	207	39	cfp	cfp	PROPN
ftr-373	207	40	)	)	PUNCT
ftr-373	207	41	,	,	PUNCT
ftr-373	207	42	which	which	PRON
ftr-373	207	43	was	be	AUX
ftr-373	207	44	formed	form	VERB
ftr-373	207	45	in	in	ADP
ftr-373	207	46	2000	2000	NUM
ftr-373	207	47	with	with	ADP
ftr-373	207	48	a	a	DET
ftr-373	207	49	mission	mission	NOUN
ftr-373	207	50	to	to	PART
ftr-373	207	51	challenge	challenge	VERB
ftr-373	207	52	the	the	DET
ftr-373	207	53	oecd	oecd	PROPN
ftr-373	207	54	’s	’s	PART
ftr-373	207	55	tax	tax	NOUN
ftr-373	207	56	competition	competition	NOUN
ftr-373	207	57	project	project	NOUN
ftr-373	207	58	and	and	CCONJ
ftr-373	207	59	the	the	DET
ftr-373	207	60	united	united	PROPN
ftr-373	207	61	states	states	PROPN
ftr-373	207	62	’	'	PUNCT
ftr-373	207	63	participation	participation	NOUN
ftr-373	207	64	in	in	ADP
ftr-373	207	65	that	that	PRON
ftr-373	207	66	work.32	work.32	VERB
ftr-373	207	67	the	the	DET
ftr-373	207	68	cfp	cfp	PROPN
ftr-373	207	69	lobbied	lobby	VERB
ftr-373	207	70	both	both	DET
ftr-373	207	71	congress	congress	PROPN
ftr-373	207	72	and	and	CCONJ
ftr-373	207	73	the	the	DET
ftr-373	207	74	administration	administration	NOUN
ftr-373	207	75	,	,	PUNCT
ftr-373	207	76	and	and	CCONJ
ftr-373	207	77	many	many	ADJ
ftr-373	207	78	of	of	ADP
ftr-373	207	79	the	the	DET
ftr-373	207	80	tax	tax	NOUN
ftr-373	207	81	havens	haven	NOUN
ftr-373	207	82	.	.	PUNCT
ftr-373	208	1	with	with	ADP
ftr-373	208	2	the	the	DET
ftr-373	208	3	congressional	congressional	ADJ
ftr-373	208	4	black	black	ADJ
ftr-373	208	5	caucus	caucus	NOUN
ftr-373	208	6	,	,	PUNCT
ftr-373	208	7	the	the	DET
ftr-373	208	8	cfp	cfp	NOUN
ftr-373	208	9	characterized	characterize	VERB
ftr-373	208	10	the	the	DET
ftr-373	208	11	tax	tax	NOUN
ftr-373	208	12	competition	competition	NOUN
ftr-373	208	13	project	project	NOUN
ftr-373	208	14	as	as	ADP
ftr-373	208	15	harmful	harmful	ADJ
ftr-373	208	16	to	to	ADP
ftr-373	208	17	poor	poor	ADJ
ftr-373	208	18	,	,	PUNCT
ftr-373	208	19	developing	develop	VERB
ftr-373	208	20	,	,	PUNCT
ftr-373	208	21	neighboring	neighboring	NOUN
ftr-373	208	22	countries.33	countries.33	NOUN
ftr-373	208	23	in	in	ADP
ftr-373	208	24	other	other	ADJ
ftr-373	208	25	government	government	NOUN
ftr-373	208	26	circles	circle	NOUN
ftr-373	208	27	,	,	PUNCT
ftr-373	208	28	the	the	DET
ftr-373	208	29	cfp	cfp	PROPN
ftr-373	208	30	contended	contend	VERB
ftr-373	208	31	that	that	SCONJ
ftr-373	208	32	the	the	DET
ftr-373	208	33	project	project	NOUN
ftr-373	208	34	would	would	AUX
ftr-373	208	35	ultimately	ultimately	ADV
ftr-373	208	36	harm	harm	VERB
ftr-373	208	37	the	the	DET
ftr-373	208	38	united	united	PROPN
ftr-373	208	39	states	states	PROPN
ftr-373	208	40	both	both	PRON
ftr-373	208	41	because	because	SCONJ
ftr-373	208	42	the	the	DET
ftr-373	208	43	united	united	PROPN
ftr-373	208	44	states	states	PROPN
ftr-373	208	45	itself	itself	PRON
ftr-373	208	46	is	be	AUX
ftr-373	208	47	a	a	DET
ftr-373	208	48	successful	successful	ADJ
ftr-373	208	49	tax	tax	NOUN
ftr-373	208	50	haven	haven	NOUN
ftr-373	208	51	and	and	CCONJ
ftr-373	208	52	because	because	SCONJ
ftr-373	208	53	u.s	u.s	PROPN
ftr-373	208	54	.	.	PROPN
ftr-373	208	55	taxpayers	taxpayer	NOUN
ftr-373	208	56	benefit	benefit	VERB
ftr-373	208	57	from	from	ADP
ftr-373	208	58	the	the	DET
ftr-373	208	59	existence	existence	NOUN
ftr-373	208	60	and	and	CCONJ
ftr-373	208	61	use	use	NOUN
ftr-373	208	62	of	of	ADP
ftr-373	208	63	(	(	PUNCT
ftr-373	208	64	other	other	ADJ
ftr-373	208	65	)	)	PUNCT
ftr-373	208	66	tax	tax	NOUN
ftr-373	208	67	havens.34	havens.34	NOUN
ftr-373	208	68	and	and	CCONJ
ftr-373	208	69	with	with	ADP
ftr-373	208	70	the	the	DET
ftr-373	208	71	havens	haven	NOUN
ftr-373	208	72	,	,	PUNCT
ftr-373	208	73	the	the	DET
ftr-373	208	74	cfp	cfp	PROPN
ftr-373	208	75	encouraged	encourage	VERB
ftr-373	208	76	their	their	PRON
ftr-373	208	77	resistance	resistance	NOUN
ftr-373	208	78	to	to	ADP
ftr-373	208	79	oecd	oecd	PROPN
ftr-373	208	80	efforts	effort	NOUN
ftr-373	208	81	to	to	PART
ftr-373	208	82	secure	secure	VERB
ftr-373	208	83	haven	haven	NOUN
ftr-373	208	84	compliance	compliance	NOUN
ftr-373	208	85	with	with	ADP
ftr-373	208	86	the	the	DET
ftr-373	208	87	recommendations	recommendation	NOUN
ftr-373	208	88	of	of	ADP
ftr-373	208	89	the	the	DET
ftr-373	208	90	tax	tax	NOUN
ftr-373	208	91	competition	competition	NOUN
ftr-373	208	92	32	32	NUM
ftr-373	208	93	.	.	PUNCT
ftr-373	209	1	see	see	VERB
ftr-373	209	2	ring	ring	NOUN
ftr-373	209	3	,	,	PUNCT
ftr-373	209	4	supra	supra	PROPN
ftr-373	209	5	note	note	NOUN
ftr-373	209	6	2	2	NUM
ftr-373	209	7	at	at	ADP
ftr-373	209	8	187	187	NUM
ftr-373	209	9	.	.	PUNCT
ftr-373	210	1	33	33	NUM
ftr-373	210	2	.	.	PUNCT
ftr-373	210	3	ring	ring	NOUN
ftr-373	210	4	,	,	PUNCT
ftr-373	210	5	supra	supra	PROPN
ftr-373	210	6	note	note	NOUN
ftr-373	210	7	2	2	NUM
ftr-373	210	8	at	at	ADP
ftr-373	210	9	188	188	NUM
ftr-373	210	10	n.136	n.136	NUM
ftr-373	210	11	.	.	PUNCT
ftr-373	211	1	see	see	VERB
ftr-373	211	2	also	also	ADV
ftr-373	211	3	,	,	PUNCT
ftr-373	211	4	thomas	thomas	PROPN
ftr-373	211	5	field	field	PROPN
ftr-373	211	6	,	,	PUNCT
ftr-373	211	7	tax	tax	NOUN
ftr-373	211	8	competition	competition	NOUN
ftr-373	211	9	in	in	ADP
ftr-373	211	10	europe	europe	PROPN
ftr-373	211	11	and	and	CCONJ
ftr-373	211	12	america	america	PROPN
ftr-373	211	13	,	,	PUNCT
ftr-373	211	14	29	29	NUM
ftr-373	211	15	tax	tax	NOUN
ftr-373	211	16	notes	note	NOUN
ftr-373	211	17	int’l	int’l	ADJ
ftr-373	211	18	1235	1235	NUM
ftr-373	211	19	,	,	PUNCT
ftr-373	211	20	1242	1242	NUM
ftr-373	211	21	-	-	SYM
ftr-373	211	22	43	43	NUM
ftr-373	211	23	(	(	PUNCT
ftr-373	211	24	2003	2003	NUM
ftr-373	211	25	)	)	PUNCT
ftr-373	211	26	;	;	PUNCT
ftr-373	211	27	cordia	cordia	PROPN
ftr-373	211	28	scott	scott	PROPN
ftr-373	211	29	,	,	PUNCT
ftr-373	211	30	congressional	congressional	ADJ
ftr-373	211	31	black	black	ADJ
ftr-373	211	32	caucus	caucus	NOUN
ftr-373	211	33	says	say	VERB
ftr-373	211	34	oecd	oecd	PROPN
ftr-373	211	35	tax	tax	NOUN
ftr-373	211	36	moves	move	NOUN
ftr-373	211	37	unfairly	unfairly	ADV
ftr-373	211	38	blasts	blast	VERB
ftr-373	211	39	developing	develop	VERB
ftr-373	211	40	nations	nation	NOUN
ftr-373	211	41	,	,	PUNCT
ftr-373	211	42	22	22	NUM
ftr-373	211	43	tax	tax	NOUN
ftr-373	211	44	notes	note	NOUN
ftr-373	211	45	int’l	int’l	ADJ
ftr-373	211	46	1600	1600	NUM
ftr-373	211	47	,	,	PUNCT
ftr-373	211	48	1600	1600	NUM
ftr-373	211	49	-	-	SYM
ftr-373	211	50	01	01	NUM
ftr-373	211	51	(	(	PUNCT
ftr-373	211	52	2001	2001	NUM
ftr-373	211	53	)	)	PUNCT
ftr-373	211	54	.	.	PUNCT
ftr-373	212	1	letter	letter	NOUN
ftr-373	212	2	from	from	ADP
ftr-373	212	3	the	the	DET
ftr-373	212	4	cong	cong	NOUN
ftr-373	212	5	.	.	PUNCT
ftr-373	213	1	black	black	ADJ
ftr-373	213	2	caucus	caucus	NOUN
ftr-373	213	3	to	to	ADP
ftr-373	213	4	paul	paul	PROPN
ftr-373	213	5	o’neill	o’neill	PROPN
ftr-373	213	6	,	,	PUNCT
ftr-373	213	7	u.s	u.s	PROPN
ftr-373	213	8	.	.	PROPN
ftr-373	213	9	sec’y	sec’y	NUM
ftr-373	213	10	of	of	ADP
ftr-373	213	11	the	the	DET
ftr-373	213	12	treasury	treasury	NOUN
ftr-373	213	13	,	,	PUNCT
ftr-373	213	14	(	(	PUNCT
ftr-373	213	15	mar	mar	PROPN
ftr-373	213	16	.	.	PROPN
ftr-373	213	17	14	14	NUM
ftr-373	213	18	,	,	PUNCT
ftr-373	213	19	2001	2001	NUM
ftr-373	213	20	)	)	PUNCT
ftr-373	213	21	available	available	ADJ
ftr-373	213	22	at	at	ADP
ftr-373	213	23	http://www.freedomandprosperity.org/cbc/pdf	http://www.freedomandprosperity.org/cbc/pdf	PROPN
ftr-373	213	24	.	.	PUNCT
ftr-373	214	1	34	34	NUM
ftr-373	214	2	.	.	X
ftr-373	214	3	ring	ring	NOUN
ftr-373	214	4	,	,	PUNCT
ftr-373	214	5	supra	supra	PROPN
ftr-373	214	6	note	note	NOUN
ftr-373	214	7	2	2	NUM
ftr-373	214	8	at	at	ADP
ftr-373	214	9	191	191	NUM
ftr-373	214	10	-	-	SYM
ftr-373	214	11	93	93	NUM
ftr-373	214	12	(	(	PUNCT
ftr-373	214	13	describing	describe	VERB
ftr-373	214	14	the	the	DET
ftr-373	214	15	cfp	cfp	NOUN
ftr-373	214	16	campaign	campaign	NOUN
ftr-373	214	17	)	)	PUNCT
ftr-373	214	18	.	.	PUNCT
ftr-373	215	1	see	see	VERB
ftr-373	215	2	daniel	daniel	PROPN
ftr-373	215	3	mitchell	mitchell	PROPN
ftr-373	215	4	,	,	PUNCT
ftr-373	215	5	an	an	DET
ftr-373	215	6	oecd	oecd	PROPN
ftr-373	215	7	proposal	proposal	NOUN
ftr-373	215	8	to	to	PART
ftr-373	215	9	eliminate	eliminate	VERB
ftr-373	215	10	tax	tax	NOUN
ftr-373	215	11	competition	competition	NOUN
ftr-373	215	12	would	would	AUX
ftr-373	215	13	mean	mean	VERB
ftr-373	215	14	higher	high	ADJ
ftr-373	215	15	taxes	taxis	NOUN
ftr-373	215	16	and	and	CCONJ
ftr-373	215	17	less	less	ADJ
ftr-373	215	18	privacy	privacy	NOUN
ftr-373	215	19	,	,	PUNCT
ftr-373	215	20	21	21	NUM
ftr-373	215	21	tax	tax	NOUN
ftr-373	215	22	notes	note	NOUN
ftr-373	215	23	int’l	int’l	ADJ
ftr-373	215	24	1799	1799	NUM
ftr-373	215	25	,	,	PUNCT
ftr-373	215	26	1821	1821	NUM
ftr-373	215	27	(	(	PUNCT
ftr-373	215	28	2000	2000	NUM
ftr-373	215	29	)	)	PUNCT
ftr-373	215	30	(	(	PUNCT
ftr-373	215	31	“	"	PUNCT
ftr-373	215	32	the	the	DET
ftr-373	215	33	oecd	oecd	PROPN
ftr-373	215	34	initiative	initiative	NOUN
ftr-373	215	35	.	.	PUNCT
ftr-373	215	36	.	.	PUNCT
ftr-373	215	37	.	.	PUNCT
ftr-373	216	1	.	.	PUNCT
ftr-373	217	1	is	be	AUX
ftr-373	217	2	a	a	DET
ftr-373	217	3	threat	threat	NOUN
ftr-373	217	4	to	to	ADP
ftr-373	217	5	america	america	PROPN
ftr-373	217	6	’s	’s	PART
ftr-373	217	7	national	national	ADJ
ftr-373	217	8	interests	interest	NOUN
ftr-373	217	9	.	.	PUNCT
ftr-373	217	10	.	.	PUNCT
ftr-373	218	1	[	[	X
ftr-373	218	2	and	and	CCONJ
ftr-373	218	3	]	]	PUNCT
ftr-373	218	4	will	will	AUX
ftr-373	218	5	be	be	AUX
ftr-373	218	6	bad	bad	ADJ
ftr-373	218	7	for	for	ADP
ftr-373	218	8	u.s	u.s	PROPN
ftr-373	218	9	.	.	PROPN
ftr-373	218	10	taxpayers	taxpayer	NOUN
ftr-373	218	11	”	"	PUNCT
ftr-373	218	12	)	)	PUNCT
ftr-373	218	13	;	;	PUNCT
ftr-373	218	14	letter	letter	NOUN
ftr-373	218	15	from	from	ADP
ftr-373	218	16	don	don	PROPN
ftr-373	218	17	nickles	nickle	NOUN
ftr-373	218	18	,	,	PUNCT
ftr-373	218	19	u.s	u.s	PROPN
ftr-373	218	20	.	.	PROPN
ftr-373	218	21	senator	senator	PROPN
ftr-373	218	22	,	,	PUNCT
ftr-373	218	23	to	to	ADP
ftr-373	218	24	paul	paul	PROPN
ftr-373	218	25	o’neill	o’neill	PROPN
ftr-373	218	26	,	,	PUNCT
ftr-373	218	27	u.s	u.s	PROPN
ftr-373	218	28	.	.	PROPN
ftr-373	218	29	sec’y	sec’y	NUM
ftr-373	218	30	of	of	ADP
ftr-373	218	31	the	the	DET
ftr-373	218	32	treasury	treasury	PROPN
ftr-373	218	33	(	(	PUNCT
ftr-373	218	34	feb	feb	PROPN
ftr-373	218	35	.	.	PROPN
ftr-373	218	36	6	6	NUM
ftr-373	218	37	,	,	PUNCT
ftr-373	218	38	2001	2001	NUM
ftr-373	218	39	)	)	PUNCT
ftr-373	218	40	(	(	PUNCT
ftr-373	218	41	“	"	PUNCT
ftr-373	218	42	our	our	PRON
ftr-373	218	43	relatively	relatively	ADV
ftr-373	218	44	low	low	ADJ
ftr-373	218	45	-	-	PUNCT
ftr-373	218	46	tax	tax	NOUN
ftr-373	218	47	status	status	NOUN
ftr-373	218	48	has	have	AUX
ftr-373	218	49	fueled	fuel	VERB
ftr-373	218	50	economic	economic	ADJ
ftr-373	218	51	growth	growth	NOUN
ftr-373	218	52	and	and	CCONJ
ftr-373	218	53	enabled	enable	VERB
ftr-373	218	54	our	our	PRON
ftr-373	218	55	economy	economy	NOUN
ftr-373	218	56	to	to	PART
ftr-373	218	57	draw	draw	VERB
ftr-373	218	58	investors	investor	NOUN
ftr-373	218	59	and	and	CCONJ
ftr-373	218	60	savings	saving	NOUN
ftr-373	218	61	from	from	ADP
ftr-373	218	62	many	many	ADJ
ftr-373	218	63	of	of	ADP
ftr-373	218	64	our	our	PRON
ftr-373	218	65	high	high	ADJ
ftr-373	218	66	-	-	PUNCT
ftr-373	218	67	tax	tax	NOUN
ftr-373	218	68	european	european	ADJ
ftr-373	218	69	competitors	competitor	NOUN
ftr-373	218	70	.	.	PUNCT
ftr-373	219	1	those	those	DET
ftr-373	219	2	competitors	competitor	NOUN
ftr-373	219	3	will	will	AUX
ftr-373	219	4	eventually	eventually	ADV
ftr-373	219	5	use	use	VERB
ftr-373	219	6	the	the	DET
ftr-373	219	7	oecd	oecd	PROPN
ftr-373	219	8	initiative	initiative	NOUN
ftr-373	219	9	as	as	ADP
ftr-373	219	10	a	a	DET
ftr-373	219	11	weapon	weapon	NOUN
ftr-373	219	12	to	to	PART
ftr-373	219	13	undermine	undermine	VERB
ftr-373	219	14	our	our	PRON
ftr-373	219	15	own	own	ADJ
ftr-373	219	16	sovereignty	sovereignty	NOUN
ftr-373	219	17	right	right	ADJ
ftr-373	219	18	to	to	PART
ftr-373	219	19	enact	enact	VERB
ftr-373	219	20	pro	pro	ADJ
ftr-373	219	21	-	-	ADJ
ftr-373	219	22	growth	growth	ADJ
ftr-373	219	23	tax	tax	NOUN
ftr-373	219	24	policies	policy	NOUN
ftr-373	219	25	.	.	PUNCT
ftr-373	219	26	”	"	PUNCT
ftr-373	219	27	)	)	PUNCT
ftr-373	219	28	.	.	PUNCT
ftr-373	220	1	568	568	NUM
ftr-373	220	2	florida	florida	PROPN
ftr-373	220	3	tax	tax	NOUN
ftr-373	220	4	review	review	NOUN
ftr-373	220	5	[	[	X
ftr-373	220	6	vol	vol	NOUN
ftr-373	220	7	.	.	PUNCT
ftr-373	220	8	9:5	9:5	NUM
ftr-373	220	9	report.35	report.35	VERB
ftr-373	220	10	the	the	DET
ftr-373	220	11	united	united	PROPN
ftr-373	220	12	states	states	PROPN
ftr-373	220	13	,	,	PUNCT
ftr-373	220	14	then	then	ADV
ftr-373	220	15	under	under	ADP
ftr-373	220	16	a	a	DET
ftr-373	220	17	new	new	ADJ
ftr-373	220	18	bush	bush	PROPN
ftr-373	220	19	administration	administration	NOUN
ftr-373	220	20	(	(	PUNCT
ftr-373	220	21	2001	2001	NUM
ftr-373	220	22	)	)	PUNCT
ftr-373	220	23	,	,	PUNCT
ftr-373	220	24	withdrew	withdraw	VERB
ftr-373	220	25	its	its	PRON
ftr-373	220	26	prior	prior	ADJ
ftr-373	220	27	strong	strong	ADJ
ftr-373	220	28	support	support	NOUN
ftr-373	220	29	for	for	ADP
ftr-373	220	30	the	the	DET
ftr-373	220	31	oecd	oecd	PROPN
ftr-373	220	32	project	project	NOUN
ftr-373	220	33	.	.	PUNCT
ftr-373	221	1	the	the	DET
ftr-373	221	2	secretary	secretary	PROPN
ftr-373	221	3	of	of	ADP
ftr-373	221	4	the	the	DET
ftr-373	221	5	treasury	treasury	NOUN
ftr-373	221	6	announced	announce	VERB
ftr-373	221	7	in	in	ADP
ftr-373	221	8	may	may	PROPN
ftr-373	221	9	2001	2001	NUM
ftr-373	221	10	that	that	SCONJ
ftr-373	221	11	the	the	DET
ftr-373	221	12	“	"	PUNCT
ftr-373	221	13	united	united	ADJ
ftr-373	221	14	states	states	PROPN
ftr-373	221	15	does	do	AUX
ftr-373	221	16	not	not	PART
ftr-373	221	17	support	support	VERB
ftr-373	221	18	efforts	effort	NOUN
ftr-373	221	19	to	to	PART
ftr-373	221	20	dictate	dictate	VERB
ftr-373	221	21	to	to	ADP
ftr-373	221	22	any	any	DET
ftr-373	221	23	country	country	NOUN
ftr-373	221	24	what	what	PRON
ftr-373	221	25	its	its	PRON
ftr-373	221	26	own	own	ADJ
ftr-373	221	27	tax	tax	NOUN
ftr-373	221	28	rates	rate	NOUN
ftr-373	221	29	or	or	CCONJ
ftr-373	221	30	tax	tax	NOUN
ftr-373	221	31	systems	system	NOUN
ftr-373	221	32	should	should	AUX
ftr-373	221	33	be	be	AUX
ftr-373	221	34	,	,	PUNCT
ftr-373	221	35	and	and	CCONJ
ftr-373	221	36	will	will	AUX
ftr-373	221	37	not	not	PART
ftr-373	221	38	participate	participate	VERB
ftr-373	221	39	in	in	ADP
ftr-373	221	40	any	any	DET
ftr-373	221	41	initiative	initiative	NOUN
ftr-373	221	42	to	to	PART
ftr-373	221	43	harmonize	harmonize	VERB
ftr-373	221	44	world	world	NOUN
ftr-373	221	45	tax	tax	NOUN
ftr-373	221	46	systems	system	NOUN
ftr-373	221	47	.	.	PUNCT
ftr-373	222	1	the	the	DET
ftr-373	222	2	united	united	PROPN
ftr-373	222	3	states	states	PROPN
ftr-373	222	4	simply	simply	ADV
ftr-373	222	5	has	have	VERB
ftr-373	222	6	no	no	DET
ftr-373	222	7	interest	interest	NOUN
ftr-373	222	8	in	in	ADP
ftr-373	222	9	stifling	stifle	VERB
ftr-373	222	10	the	the	DET
ftr-373	222	11	competition	competition	NOUN
ftr-373	222	12	that	that	PRON
ftr-373	222	13	forces	force	VERB
ftr-373	222	14	governments	government	NOUN
ftr-373	222	15	–	–	PUNCT
ftr-373	222	16	like	like	ADP
ftr-373	222	17	businesses	business	NOUN
ftr-373	222	18	–	–	PUNCT
ftr-373	222	19	to	to	PART
ftr-373	222	20	create	create	VERB
ftr-373	222	21	efficiencies	efficiency	NOUN
ftr-373	222	22	.	.	PUNCT
ftr-373	223	1	”36	”36	VERB
ftr-373	223	2	although	although	SCONJ
ftr-373	223	3	the	the	DET
ftr-373	223	4	united	united	PROPN
ftr-373	223	5	states	states	PROPN
ftr-373	223	6	ultimately	ultimately	ADV
ftr-373	223	7	continued	continue	VERB
ftr-373	223	8	participating	participate	VERB
ftr-373	223	9	in	in	ADP
ftr-373	223	10	the	the	DET
ftr-373	223	11	oecd	oecd	PROPN
ftr-373	223	12	tax	tax	NOUN
ftr-373	223	13	competition	competition	NOUN
ftr-373	223	14	project	project	NOUN
ftr-373	223	15	,	,	PUNCT
ftr-373	223	16	the	the	DET
ftr-373	223	17	involvement	involvement	NOUN
ftr-373	223	18	and	and	CCONJ
ftr-373	223	19	the	the	DET
ftr-373	223	20	scope	scope	NOUN
ftr-373	223	21	of	of	ADP
ftr-373	223	22	the	the	DET
ftr-373	223	23	project	project	NOUN
ftr-373	223	24	were	be	AUX
ftr-373	223	25	both	both	PRON
ftr-373	223	26	scaled	scale	VERB
ftr-373	223	27	back.37	back.37	PROPN
ftr-373	223	28	as	as	SCONJ
ftr-373	223	29	the	the	DET
ftr-373	223	30	oecd	oecd	PROPN
ftr-373	223	31	has	have	AUX
ftr-373	223	32	grappled	grapple	VERB
ftr-373	223	33	with	with	ADP
ftr-373	223	34	how	how	SCONJ
ftr-373	223	35	to	to	PART
ftr-373	223	36	frame	frame	VERB
ftr-373	223	37	its	its	PRON
ftr-373	223	38	challenge	challenge	NOUN
ftr-373	223	39	to	to	ADP
ftr-373	223	40	tax	tax	NOUN
ftr-373	223	41	competition	competition	NOUN
ftr-373	223	42	and	and	CCONJ
ftr-373	223	43	how	how	SCONJ
ftr-373	223	44	to	to	PART
ftr-373	223	45	respond	respond	VERB
ftr-373	223	46	to	to	ADP
ftr-373	223	47	the	the	DET
ftr-373	223	48	debates	debate	NOUN
ftr-373	223	49	that	that	PRON
ftr-373	223	50	challenge	challenge	NOUN
ftr-373	223	51	has	have	AUX
ftr-373	223	52	generated	generate	VERB
ftr-373	223	53	,	,	PUNCT
ftr-373	223	54	the	the	DET
ftr-373	223	55	european	european	PROPN
ftr-373	223	56	union	union	PROPN
ftr-373	223	57	has	have	AUX
ftr-373	223	58	similarly	similarly	ADV
ftr-373	223	59	devoted	devote	VERB
ftr-373	223	60	substantial	substantial	ADJ
ftr-373	223	61	energy	energy	NOUN
ftr-373	223	62	to	to	ADP
ftr-373	223	63	questions	question	NOUN
ftr-373	223	64	of	of	ADP
ftr-373	223	65	tax	tax	NOUN
ftr-373	223	66	competition	competition	NOUN
ftr-373	223	67	and	and	CCONJ
ftr-373	223	68	tax	tax	NOUN
ftr-373	223	69	harmonization	harmonization	NOUN
ftr-373	223	70	within	within	ADP
ftr-373	223	71	its	its	PRON
ftr-373	223	72	borders.38	borders.38	NOUN
ftr-373	223	73	the	the	DET
ftr-373	223	74	ultimate	ultimate	ADJ
ftr-373	223	75	question	question	NOUN
ftr-373	223	76	of	of	ADP
ftr-373	223	77	eu	eu	PROPN
ftr-373	223	78	tax	tax	NOUN
ftr-373	223	79	harmonization	harmonization	NOUN
ftr-373	223	80	begins	begin	VERB
ftr-373	223	81	with	with	ADP
ftr-373	223	82	the	the	DET
ftr-373	223	83	rules	rule	NOUN
ftr-373	223	84	for	for	ADP
ftr-373	223	85	voting	vote	VERB
ftr-373	223	86	on	on	ADP
ftr-373	223	87	tax	tax	NOUN
ftr-373	223	88	matters	matter	NOUN
ftr-373	223	89	.	.	PUNCT
ftr-373	224	1	although	although	SCONJ
ftr-373	224	2	the	the	DET
ftr-373	224	3	eu	eu	PROPN
ftr-373	224	4	uses	use	VERB
ftr-373	224	5	qualified	qualified	ADJ
ftr-373	224	6	majority	majority	NOUN
ftr-373	224	7	voting	voting	NOUN
ftr-373	224	8	(	(	PUNCT
ftr-373	224	9	qmv	qmv	PROPN
ftr-373	224	10	)	)	PUNCT
ftr-373	224	11	for	for	ADP
ftr-373	224	12	a	a	DET
ftr-373	224	13	growing	grow	VERB
ftr-373	224	14	number	number	NOUN
ftr-373	224	15	of	of	ADP
ftr-373	224	16	issues	issue	NOUN
ftr-373	224	17	,	,	PUNCT
ftr-373	224	18	taxation	taxation	NOUN
ftr-373	224	19	remains	remain	VERB
ftr-373	224	20	subject	subject	ADJ
ftr-373	224	21	to	to	ADP
ftr-373	224	22	unanimous	unanimous	ADJ
ftr-373	224	23	voting	voting	NOUN
ftr-373	224	24	rules.39	rules.39	VERB
ftr-373	224	25	the	the	DET
ftr-373	224	26	unsuccessful	unsuccessful	ADJ
ftr-373	224	27	eu	eu	PROPN
ftr-373	224	28	constitutional	constitutional	ADJ
ftr-373	224	29	treaty	treaty	NOUN
ftr-373	224	30	would	would	AUX
ftr-373	224	31	have	have	AUX
ftr-373	224	32	expanded	expand	VERB
ftr-373	224	33	the	the	DET
ftr-373	224	34	number	number	NOUN
ftr-373	224	35	of	of	ADP
ftr-373	224	36	issues	issue	NOUN
ftr-373	224	37	subject	subject	ADJ
ftr-373	224	38	to	to	ADP
ftr-373	224	39	qmv	qmv	PROPN
ftr-373	224	40	,	,	PUNCT
ftr-373	224	41	but	but	CCONJ
ftr-373	224	42	nonetheless	nonetheless	ADV
ftr-373	224	43	anticipated	anticipate	VERB
ftr-373	224	44	retaining	retain	VERB
ftr-373	224	45	unanimous	unanimous	ADJ
ftr-373	224	46	voting	voting	NOUN
ftr-373	224	47	for	for	ADP
ftr-373	224	48	taxation.40	taxation.40	NOUN
ftr-373	224	49	the	the	DET
ftr-373	224	50	special	special	ADJ
ftr-373	224	51	place	place	NOUN
ftr-373	224	52	reserved	reserve	VERB
ftr-373	224	53	for	for	ADP
ftr-373	224	54	tax	tax	NOUN
ftr-373	224	55	matters	matter	NOUN
ftr-373	224	56	in	in	ADP
ftr-373	224	57	the	the	DET
ftr-373	224	58	pantheon	pantheon	NOUN
ftr-373	224	59	of	of	ADP
ftr-373	224	60	eu	eu	PROPN
ftr-373	224	61	voting	voting	NOUN
ftr-373	224	62	sends	send	VERB
ftr-373	224	63	a	a	DET
ftr-373	224	64	resounding	resounding	ADJ
ftr-373	224	65	message	message	NOUN
ftr-373	224	66	of	of	ADP
ftr-373	224	67	tax	tax	NOUN
ftr-373	224	68	sovereignty	sovereignty	NOUN
ftr-373	224	69	.	.	PUNCT
ftr-373	225	1	even	even	ADV
ftr-373	225	2	if	if	SCONJ
ftr-373	225	3	these	these	DET
ftr-373	225	4	voting	voting	NOUN
ftr-373	225	5	rules	rule	NOUN
ftr-373	225	6	do	do	AUX
ftr-373	225	7	not	not	PART
ftr-373	225	8	reflect	reflect	VERB
ftr-373	225	9	the	the	DET
ftr-373	225	10	aspirational	aspirational	ADJ
ftr-373	225	11	goals	goal	NOUN
ftr-373	225	12	of	of	ADP
ftr-373	225	13	many	many	ADJ
ftr-373	225	14	in	in	ADP
ftr-373	225	15	the	the	DET
ftr-373	225	16	eu	eu	PROPN
ftr-373	225	17	,	,	PUNCT
ftr-373	225	18	the	the	DET
ftr-373	225	19	rules	rule	NOUN
ftr-373	225	20	certainly	certainly	ADV
ftr-373	225	21	reflect	reflect	VERB
ftr-373	225	22	the	the	DET
ftr-373	225	23	clear	clear	ADJ
ftr-373	225	24	reality	reality	NOUN
ftr-373	225	25	of	of	ADP
ftr-373	225	26	what	what	PRON
ftr-373	225	27	is	be	AUX
ftr-373	225	28	currently	currently	ADV
ftr-373	225	29	plausible	plausible	ADJ
ftr-373	225	30	–	–	PUNCT
ftr-373	225	31	and	and	CCONJ
ftr-373	225	32	what	what	PRON
ftr-373	225	33	is	be	AUX
ftr-373	225	34	not	not	PART
ftr-373	225	35	–	–	PUNCT
ftr-373	225	36	in	in	ADP
ftr-373	225	37	the	the	DET
ftr-373	225	38	eu	eu	PROPN
ftr-373	225	39	today	today	NOUN
ftr-373	225	40	.	.	PUNCT
ftr-373	226	1	against	against	ADP
ftr-373	226	2	such	such	DET
ftr-373	226	3	a	a	DET
ftr-373	226	4	backdrop	backdrop	NOUN
ftr-373	226	5	,	,	PUNCT
ftr-373	226	6	it	it	PRON
ftr-373	226	7	is	be	AUX
ftr-373	226	8	not	not	PART
ftr-373	226	9	surprising	surprising	ADJ
ftr-373	226	10	that	that	SCONJ
ftr-373	226	11	the	the	DET
ftr-373	226	12	efforts	effort	NOUN
ftr-373	226	13	to	to	PART
ftr-373	226	14	harmonize	harmonize	VERB
ftr-373	226	15	the	the	DET
ftr-373	226	16	corporate	corporate	ADJ
ftr-373	226	17	tax	tax	NOUN
ftr-373	226	18	base	base	NOUN
ftr-373	226	19	of	of	ADP
ftr-373	226	20	eu	eu	PROPN
ftr-373	226	21	members	member	NOUN
ftr-373	226	22	faced	face	VERB
ftr-373	226	23	resistance.41	resistance.41	PROPN
ftr-373	226	24	35	35	NUM
ftr-373	226	25	.	.	PUNCT
ftr-373	227	1	ring	ring	NOUN
ftr-373	227	2	,	,	PUNCT
ftr-373	227	3	supra	supra	PROPN
ftr-373	227	4	note	note	NOUN
ftr-373	227	5	2	2	NUM
ftr-373	227	6	at	at	ADP
ftr-373	227	7	195	195	NUM
ftr-373	227	8	.	.	PUNCT
ftr-373	227	9	two	two	NUM
ftr-373	227	10	of	of	ADP
ftr-373	227	11	the	the	DET
ftr-373	227	12	founders	founder	NOUN
ftr-373	227	13	of	of	ADP
ftr-373	227	14	the	the	DET
ftr-373	227	15	cfp	cfp	PROPN
ftr-373	227	16	convinced	convince	VERB
ftr-373	227	17	antigua	antigua	PROPN
ftr-373	227	18	to	to	PART
ftr-373	227	19	allow	allow	VERB
ftr-373	227	20	them	they	PRON
ftr-373	227	21	to	to	PART
ftr-373	227	22	represent	represent	VERB
ftr-373	227	23	the	the	DET
ftr-373	227	24	state	state	NOUN
ftr-373	227	25	as	as	ADP
ftr-373	227	26	“	"	PUNCT
ftr-373	227	27	its	its	PRON
ftr-373	227	28	official	official	ADJ
ftr-373	227	29	delegates	delegate	NOUN
ftr-373	227	30	to	to	ADP
ftr-373	227	31	a	a	DET
ftr-373	227	32	january	january	PROPN
ftr-373	227	33	oecd	oecd	PROPN
ftr-373	227	34	summit	summit	NOUN
ftr-373	227	35	with	with	ADP
ftr-373	227	36	other	other	ADJ
ftr-373	227	37	caribbean	caribbean	ADJ
ftr-373	227	38	tax	tax	NOUN
ftr-373	227	39	-	-	PUNCT
ftr-373	227	40	have	have	AUX
ftr-373	227	41	countries	country	NOUN
ftr-373	227	42	.	.	PUNCT
ftr-373	227	43	”	"	PUNCT
ftr-373	228	1	david	david	PROPN
ftr-373	228	2	s.	s.	PROPN
ftr-373	228	3	cloud	cloud	PROPN
ftr-373	228	4	,	,	PUNCT
ftr-373	228	5	virginian	virginian	PROPN
ftr-373	228	6	fights	fight	NOUN
ftr-373	228	7	for	for	ADP
ftr-373	228	8	international	international	ADJ
ftr-373	228	9	tax	tax	NOUN
ftr-373	228	10	havens	haven	NOUN
ftr-373	228	11	:	:	PUNCT
ftr-373	228	12	lobbying	lobbying	NOUN
ftr-373	228	13	finds	find	VERB
ftr-373	228	14	bush	bush	PROPN
ftr-373	228	15	receptive	receptive	ADJ
ftr-373	228	16	to	to	ADP
ftr-373	228	17	ideas	ideas	PROPN
ftr-373	228	18	clinton	clinton	PROPN
ftr-373	228	19	rejected	reject	VERB
ftr-373	228	20	,	,	PUNCT
ftr-373	229	1	wall	wall	PROPN
ftr-373	229	2	st	st	PROPN
ftr-373	229	3	.	.	PROPN
ftr-373	229	4	j.	j.	PROPN
ftr-373	229	5	,	,	PUNCT
ftr-373	229	6	jul	jul	PROPN
ftr-373	229	7	.	.	PROPN
ftr-373	229	8	30	30	NUM
ftr-373	229	9	,	,	PUNCT
ftr-373	229	10	2001	2001	NUM
ftr-373	229	11	,	,	PUNCT
ftr-373	229	12	at	at	ADP
ftr-373	229	13	a20	a20	NOUN
ftr-373	229	14	.	.	PUNCT
ftr-373	230	1	36	36	NUM
ftr-373	230	2	.	.	PUNCT
ftr-373	231	1	cordia	cordia	PROPN
ftr-373	231	2	scott	scott	PROPN
ftr-373	231	3	,	,	PUNCT
ftr-373	231	4	u.s	u.s	PROPN
ftr-373	231	5	.	.	PROPN
ftr-373	231	6	secretary	secretary	PROPN
ftr-373	231	7	says	say	VERB
ftr-373	231	8	oecd	oecd	PROPN
ftr-373	231	9	tax	tax	PROPN
ftr-373	231	10	haven	haven	PROPN
ftr-373	231	11	crackdown	crackdown	NOUN
ftr-373	231	12	is	be	AUX
ftr-373	231	13	out	out	ADP
ftr-373	231	14	of	of	ADP
ftr-373	231	15	line	line	NOUN
ftr-373	231	16	;	;	PUNCT
ftr-373	231	17	treasury	treasury	PROPN
ftr-373	231	18	and	and	CCONJ
ftr-373	231	19	oecd	oecd	PROPN
ftr-373	231	20	hold	hold	VERB
ftr-373	231	21	talks	talk	NOUN
ftr-373	231	22	in	in	ADP
ftr-373	231	23	paris	paris	PROPN
ftr-373	231	24	,	,	PUNCT
ftr-373	231	25	2001	2001	NUM
ftr-373	231	26	wtd	wtd	VERB
ftr-373	231	27	92	92	NUM
ftr-373	231	28	-	-	SYM
ftr-373	231	29	1	1	NUM
ftr-373	231	30	(	(	PUNCT
ftr-373	231	31	may	may	PROPN
ftr-373	231	32	11	11	NUM
ftr-373	231	33	,	,	PUNCT
ftr-373	231	34	2001	2001	NUM
ftr-373	231	35	)	)	PUNCT
ftr-373	231	36	.	.	PUNCT
ftr-373	232	1	37	37	NUM
ftr-373	232	2	.	.	PUNCT
ftr-373	233	1	see	see	VERB
ftr-373	233	2	,	,	PUNCT
ftr-373	233	3	e.g.	e.g.	ADV
ftr-373	233	4	,	,	PUNCT
ftr-373	233	5	ring	ring	NOUN
ftr-373	233	6	,	,	PUNCT
ftr-373	233	7	supra	supra	PROPN
ftr-373	233	8	note	note	NOUN
ftr-373	233	9	2	2	NUM
ftr-373	233	10	at	at	ADP
ftr-373	233	11	189	189	NUM
ftr-373	233	12	;	;	PUNCT
ftr-373	233	13	easson	easson	NOUN
ftr-373	233	14	,	,	PUNCT
ftr-373	233	15	supra	supra	PROPN
ftr-373	233	16	note	note	NOUN
ftr-373	233	17	18	18	NUM
ftr-373	233	18	at	at	ADP
ftr-373	233	19	1059	1059	NUM
ftr-373	233	20	-	-	SYM
ftr-373	233	21	1063	1063	NUM
ftr-373	233	22	.	.	PUNCT
ftr-373	234	1	38	38	NUM
ftr-373	234	2	.	.	PUNCT
ftr-373	235	1	see	see	VERB
ftr-373	235	2	,	,	PUNCT
ftr-373	235	3	e.g.	e.g.	ADV
ftr-373	235	4	,	,	PUNCT
ftr-373	235	5	carlo	carlo	NOUN
ftr-373	235	6	pinto	pinto	NOUN
ftr-373	235	7	,	,	PUNCT
ftr-373	235	8	tax	tax	NOUN
ftr-373	235	9	competition	competition	NOUN
ftr-373	235	10	and	and	CCONJ
ftr-373	235	11	eu	eu	PROPN
ftr-373	235	12	law	law	NOUN
ftr-373	235	13	(	(	PUNCT
ftr-373	235	14	2003	2003	NUM
ftr-373	235	15	)	)	PUNCT
ftr-373	235	16	;	;	PUNCT
ftr-373	235	17	easson	easson	NOUN
ftr-373	235	18	,	,	PUNCT
ftr-373	235	19	supra	supra	PROPN
ftr-373	235	20	note	note	NOUN
ftr-373	235	21	18	18	NUM
ftr-373	235	22	at	at	ADP
ftr-373	235	23	1047	1047	NUM
ftr-373	235	24	.	.	PUNCT
ftr-373	236	1	39	39	NUM
ftr-373	236	2	.	.	PUNCT
ftr-373	237	1	eu	eu	PROPN
ftr-373	237	2	website	website	PROPN
ftr-373	237	3	,	,	PUNCT
ftr-373	237	4	http://europa.eu/institutions/inst/council/index_en.htm	http://europa.eu/institutions/inst/council/index_en.htm	PROPN
ftr-373	237	5	.	.	PUNCT
ftr-373	237	6	see	see	VERB
ftr-373	237	7	also	also	ADV
ftr-373	237	8	,	,	PUNCT
ftr-373	237	9	sir	sir	PROPN
ftr-373	237	10	william	william	PROPN
ftr-373	237	11	nicoll	nicoll	PROPN
ftr-373	237	12	&	&	CCONJ
ftr-373	237	13	trevor	trevor	PROPN
ftr-373	237	14	c.	c.	PROPN
ftr-373	237	15	salmon	salmon	PROPN
ftr-373	237	16	,	,	PUNCT
ftr-373	237	17	understanding	understand	VERB
ftr-373	237	18	the	the	DET
ftr-373	237	19	european	european	PROPN
ftr-373	237	20	union	union	PROPN
ftr-373	237	21	25	25	NUM
ftr-373	237	22	,	,	PUNCT
ftr-373	237	23	555	555	NUM
ftr-373	237	24	-	-	SYM
ftr-373	237	25	56	56	NUM
ftr-373	237	26	(	(	PUNCT
ftr-373	237	27	2001	2001	NUM
ftr-373	237	28	)	)	PUNCT
ftr-373	237	29	.	.	PUNCT
ftr-373	238	1	40	40	NUM
ftr-373	238	2	.	.	PUNCT
ftr-373	239	1	see	see	VERB
ftr-373	239	2	eu	eu	PROPN
ftr-373	239	3	website	website	PROPN
ftr-373	239	4	,	,	PUNCT
ftr-373	239	5	http://europa.eu/scadplus/constitution/majority_en.htm	http://europa.eu/scadplus/constitution/majority_en.htm	PROPN
ftr-373	239	6	.	.	PROPN
ftr-373	239	7	41	41	NUM
ftr-373	239	8	.	.	PUNCT
ftr-373	240	1	interpretations	interpretation	NOUN
ftr-373	240	2	of	of	ADP
ftr-373	240	3	the	the	DET
ftr-373	240	4	eu	eu	PROPN
ftr-373	240	5	tax	tax	NOUN
ftr-373	240	6	competition	competition	NOUN
ftr-373	240	7	experience	experience	NOUN
ftr-373	240	8	to	to	ADP
ftr-373	240	9	date	date	NOUN
ftr-373	240	10	have	have	VERB
ftr-373	240	11	an	an	DET
ftr-373	240	12	aspect	aspect	NOUN
ftr-373	240	13	of	of	ADP
ftr-373	240	14	the	the	DET
ftr-373	240	15	glass	glass	NOUN
ftr-373	240	16	half	half	NOUN
ftr-373	240	17	full	full	ADJ
ftr-373	240	18	,	,	PUNCT
ftr-373	240	19	glass	glass	NOUN
ftr-373	240	20	half	half	ADV
ftr-373	240	21	empty	empty	ADJ
ftr-373	240	22	quality	quality	NOUN
ftr-373	240	23	about	about	ADP
ftr-373	240	24	them	they	PRON
ftr-373	240	25	.	.	PUNCT
ftr-373	241	1	although	although	SCONJ
ftr-373	241	2	the	the	DET
ftr-373	241	3	history	history	NOUN
ftr-373	241	4	behind	behind	ADP
ftr-373	241	5	the	the	DET
ftr-373	241	6	eu	eu	PROPN
ftr-373	241	7	’s	’s	PART
ftr-373	241	8	savings	saving	NOUN
ftr-373	241	9	directive	directive	NOUN
ftr-373	241	10	could	could	AUX
ftr-373	241	11	be	be	AUX
ftr-373	241	12	viewed	view	VERB
ftr-373	241	13	as	as	ADP
ftr-373	241	14	suggesting	suggest	VERB
ftr-373	241	15	increasing	increase	VERB
ftr-373	241	16	tax	tax	NOUN
ftr-373	241	17	unity	unity	NOUN
ftr-373	241	18	in	in	ADP
ftr-373	241	19	the	the	DET
ftr-373	241	20	eu	eu	PROPN
ftr-373	241	21	,	,	PUNCT
ftr-373	241	22	the	the	DET
ftr-373	241	23	continued	continue	VERB
ftr-373	241	24	resistance	resistance	NOUN
ftr-373	241	25	to	to	PART
ftr-373	241	26	qmv	qmv	VERB
ftr-373	241	27	for	for	ADP
ftr-373	241	28	direct	direct	ADJ
ftr-373	241	29	taxation	taxation	NOUN
ftr-373	241	30	provides	provide	VERB
ftr-373	241	31	a	a	DET
ftr-373	241	32	2009	2009	NUM
ftr-373	241	33	]	]	PUNCT
ftr-373	241	34	democracy	democracy	NOUN
ftr-373	241	35	,	,	PUNCT
ftr-373	241	36	sovereignty	sovereignty	NOUN
ftr-373	241	37	and	and	CCONJ
ftr-373	241	38	tax	tax	NOUN
ftr-373	241	39	competition	competition	NOUN
ftr-373	241	40	569	569	NUM
ftr-373	241	41	several	several	ADJ
ftr-373	241	42	fears	fear	NOUN
ftr-373	241	43	dominate	dominate	VERB
ftr-373	241	44	the	the	DET
ftr-373	241	45	harmonization	harmonization	NOUN
ftr-373	241	46	debates	debate	NOUN
ftr-373	241	47	,	,	PUNCT
ftr-373	241	48	and	and	CCONJ
ftr-373	241	49	they	they	PRON
ftr-373	241	50	reflect	reflect	VERB
ftr-373	241	51	the	the	DET
ftr-373	241	52	different	different	ADJ
ftr-373	241	53	socio	socio	NOUN
ftr-373	241	54	-	-	PUNCT
ftr-373	241	55	economic	economic	ADJ
ftr-373	241	56	positions	position	NOUN
ftr-373	241	57	of	of	ADP
ftr-373	241	58	various	various	ADJ
ftr-373	241	59	member	member	NOUN
ftr-373	241	60	states	state	NOUN
ftr-373	241	61	.	.	PUNCT
ftr-373	242	1	for	for	ADP
ftr-373	242	2	example	example	NOUN
ftr-373	242	3	,	,	PUNCT
ftr-373	242	4	those	those	DET
ftr-373	242	5	eu	eu	PROPN
ftr-373	242	6	members	member	NOUN
ftr-373	242	7	who	who	PRON
ftr-373	242	8	consider	consider	VERB
ftr-373	242	9	their	their	PRON
ftr-373	242	10	tax	tax	NOUN
ftr-373	242	11	systems	system	NOUN
ftr-373	242	12	to	to	PART
ftr-373	242	13	be	be	AUX
ftr-373	242	14	significant	significant	ADJ
ftr-373	242	15	,	,	PUNCT
ftr-373	242	16	attractive	attractive	ADJ
ftr-373	242	17	features	feature	NOUN
ftr-373	242	18	of	of	ADP
ftr-373	242	19	their	their	PRON
ftr-373	242	20	total	total	ADJ
ftr-373	242	21	business	business	NOUN
ftr-373	242	22	climate	climate	NOUN
ftr-373	242	23	(	(	PUNCT
ftr-373	242	24	e.g.	e.g.	ADV
ftr-373	242	25	,	,	PUNCT
ftr-373	242	26	ireland	ireland	PROPN
ftr-373	242	27	,	,	PUNCT
ftr-373	242	28	united	united	ADJ
ftr-373	242	29	kingdom	kingdom	PROPN
ftr-373	242	30	)	)	PUNCT
ftr-373	242	31	resisted	resist	VERB
ftr-373	242	32	steps	step	NOUN
ftr-373	242	33	that	that	PRON
ftr-373	242	34	shift	shift	VERB
ftr-373	242	35	control	control	NOUN
ftr-373	242	36	over	over	ADP
ftr-373	242	37	tax	tax	NOUN
ftr-373	242	38	system	system	NOUN
ftr-373	242	39	design	design	VERB
ftr-373	242	40	away	away	ADV
ftr-373	242	41	from	from	ADP
ftr-373	242	42	the	the	DET
ftr-373	242	43	national	national	ADJ
ftr-373	242	44	government	government	NOUN
ftr-373	242	45	and	and	CCONJ
ftr-373	242	46	toward	toward	ADP
ftr-373	242	47	the	the	DET
ftr-373	242	48	eu	eu	PROPN
ftr-373	242	49	because	because	SCONJ
ftr-373	242	50	they	they	PRON
ftr-373	242	51	anticipated	anticipate	VERB
ftr-373	242	52	that	that	SCONJ
ftr-373	242	53	higher	high	ADJ
ftr-373	242	54	tax	tax	NOUN
ftr-373	242	55	rates	rate	NOUN
ftr-373	242	56	will	will	AUX
ftr-373	242	57	result.42	result.42	VERB
ftr-373	242	58	even	even	ADV
ftr-373	242	59	where	where	SCONJ
ftr-373	242	60	the	the	DET
ftr-373	242	61	issues	issue	NOUN
ftr-373	242	62	on	on	ADP
ftr-373	242	63	the	the	DET
ftr-373	242	64	table	table	NOUN
ftr-373	242	65	have	have	AUX
ftr-373	242	66	concerned	concern	VERB
ftr-373	242	67	only	only	ADJ
ftr-373	242	68	corporate	corporate	ADJ
ftr-373	242	69	tax	tax	NOUN
ftr-373	242	70	base	base	NOUN
ftr-373	242	71	harmonization	harmonization	NOUN
ftr-373	242	72	or	or	CCONJ
ftr-373	242	73	voting	voting	NOUN
ftr-373	242	74	majorities	majority	NOUN
ftr-373	242	75	on	on	ADP
ftr-373	242	76	administrative	administrative	ADJ
ftr-373	242	77	tax	tax	NOUN
ftr-373	242	78	matters	matter	NOUN
ftr-373	242	79	(	(	PUNCT
ftr-373	242	80	and	and	CCONJ
ftr-373	242	81	not	not	PART
ftr-373	242	82	the	the	DET
ftr-373	242	83	admittedly	admittedly	ADV
ftr-373	242	84	sensitive	sensitive	ADJ
ftr-373	242	85	subject	subject	NOUN
ftr-373	242	86	of	of	ADP
ftr-373	242	87	rates	rate	NOUN
ftr-373	242	88	)	)	PUNCT
ftr-373	242	89	,	,	PUNCT
ftr-373	242	90	suspicion	suspicion	NOUN
ftr-373	242	91	lingered	linger	VERB
ftr-373	242	92	that	that	SCONJ
ftr-373	242	93	a	a	DET
ftr-373	242	94	concession	concession	NOUN
ftr-373	242	95	of	of	ADP
ftr-373	242	96	“	"	PUNCT
ftr-373	242	97	sovereignty	sovereignty	NOUN
ftr-373	242	98	”	"	PUNCT
ftr-373	242	99	here	here	ADV
ftr-373	242	100	would	would	AUX
ftr-373	242	101	effectively	effectively	ADV
ftr-373	242	102	open	open	VERB
ftr-373	242	103	the	the	DET
ftr-373	242	104	floodgates	floodgate	NOUN
ftr-373	242	105	to	to	ADP
ftr-373	242	106	loss	loss	NOUN
ftr-373	242	107	of	of	ADP
ftr-373	242	108	state	state	NOUN
ftr-373	242	109	control	control	NOUN
ftr-373	242	110	over	over	ADP
ftr-373	242	111	crucial	crucial	ADJ
ftr-373	242	112	tax	tax	NOUN
ftr-373	242	113	policy.43	policy.43	NOUN
ftr-373	242	114	according	accord	VERB
ftr-373	242	115	to	to	ADP
ftr-373	242	116	this	this	DET
ftr-373	242	117	story	story	NOUN
ftr-373	242	118	,	,	PUNCT
ftr-373	242	119	low	low	ADJ
ftr-373	242	120	tax	tax	NOUN
ftr-373	242	121	rates	rate	NOUN
ftr-373	242	122	in	in	ADP
ftr-373	242	123	countries	country	NOUN
ftr-373	242	124	such	such	ADJ
ftr-373	242	125	as	as	ADP
ftr-373	242	126	the	the	DET
ftr-373	242	127	united	united	PROPN
ftr-373	242	128	kingdom	kingdom	PROPN
ftr-373	242	129	and	and	CCONJ
ftr-373	242	130	ireland	ireland	PROPN
ftr-373	242	131	would	would	AUX
ftr-373	242	132	be	be	AUX
ftr-373	242	133	the	the	DET
ftr-373	242	134	first	first	ADJ
ftr-373	242	135	casualty	casualty	NOUN
ftr-373	242	136	in	in	ADP
ftr-373	242	137	this	this	DET
ftr-373	242	138	loss	loss	NOUN
ftr-373	242	139	of	of	ADP
ftr-373	242	140	state	state	NOUN
ftr-373	242	141	power	power	NOUN
ftr-373	242	142	.	.	PUNCT
ftr-373	243	1	but	but	CCONJ
ftr-373	243	2	,	,	PUNCT
ftr-373	243	3	perhaps	perhaps	ADV
ftr-373	243	4	somewhat	somewhat	ADV
ftr-373	243	5	counterintuitively	counterintuitively	ADV
ftr-373	243	6	,	,	PUNCT
ftr-373	243	7	the	the	DET
ftr-373	243	8	other	other	ADJ
ftr-373	243	9	major	major	ADJ
ftr-373	243	10	set	set	NOUN
ftr-373	243	11	of	of	ADP
ftr-373	243	12	eu	eu	PROPN
ftr-373	243	13	members	member	NOUN
ftr-373	243	14	resisting	resist	VERB
ftr-373	243	15	harmonization	harmonization	NOUN
ftr-373	243	16	efforts	effort	NOUN
ftr-373	243	17	in	in	ADP
ftr-373	243	18	taxation	taxation	NOUN
ftr-373	243	19	were	be	AUX
ftr-373	243	20	denmark	denmark	PROPN
ftr-373	243	21	,	,	PUNCT
ftr-373	243	22	sweden	sweden	PROPN
ftr-373	243	23	,	,	PUNCT
ftr-373	243	24	and	and	CCONJ
ftr-373	243	25	finland	finland	PROPN
ftr-373	243	26	.	.	PUNCT
ftr-373	244	1	characterized	characterize	VERB
ftr-373	244	2	as	as	ADP
ftr-373	244	3	“	"	PUNCT
ftr-373	244	4	high	high	ADJ
ftr-373	244	5	-	-	PUNCT
ftr-373	244	6	tax	tax	NOUN
ftr-373	244	7	,	,	PUNCT
ftr-373	244	8	high	high	ADJ
ftr-373	244	9	-	-	PUNCT
ftr-373	244	10	welfare	welfare	NOUN
ftr-373	244	11	states,”44	states,”44	NOUN
ftr-373	244	12	these	these	DET
ftr-373	244	13	nordic	nordic	ADJ
ftr-373	244	14	states	state	NOUN
ftr-373	244	15	placed	place	VERB
ftr-373	244	16	a	a	DET
ftr-373	244	17	high	high	ADJ
ftr-373	244	18	priority	priority	NOUN
ftr-373	244	19	on	on	ADP
ftr-373	244	20	maintaining	maintain	VERB
ftr-373	244	21	their	their	PRON
ftr-373	244	22	social	social	ADJ
ftr-373	244	23	welfare	welfare	NOUN
ftr-373	244	24	systems	system	NOUN
ftr-373	244	25	and	and	CCONJ
ftr-373	244	26	considered	consider	VERB
ftr-373	244	27	efforts	effort	NOUN
ftr-373	244	28	at	at	ADP
ftr-373	244	29	tax	tax	NOUN
ftr-373	244	30	harmonization	harmonization	NOUN
ftr-373	244	31	as	as	ADP
ftr-373	244	32	a	a	DET
ftr-373	244	33	threat	threat	NOUN
ftr-373	244	34	that	that	PRON
ftr-373	244	35	would	would	AUX
ftr-373	244	36	in	in	ADP
ftr-373	244	37	the	the	DET
ftr-373	244	38	future	future	ADJ
ftr-373	244	39	force	force	NOUN
ftr-373	244	40	them	they	PRON
ftr-373	244	41	to	to	PART
ftr-373	244	42	lower	lower	VERB
ftr-373	244	43	their	their	PRON
ftr-373	244	44	tax	tax	NOUN
ftr-373	244	45	rates.45	rates.45	NOUN
ftr-373	244	46	powerful	powerful	ADJ
ftr-373	244	47	statement	statement	NOUN
ftr-373	244	48	regarding	regard	VERB
ftr-373	244	49	the	the	DET
ftr-373	244	50	eu	eu	PROPN
ftr-373	244	51	members	member	NOUN
ftr-373	244	52	’	'	PUNCT
ftr-373	244	53	desire	desire	NOUN
ftr-373	244	54	to	to	PART
ftr-373	244	55	retain	retain	VERB
ftr-373	244	56	the	the	DET
ftr-373	244	57	ability	ability	NOUN
ftr-373	244	58	to	to	PART
ftr-373	244	59	say	say	VERB
ftr-373	244	60	no	no	INTJ
ftr-373	244	61	to	to	ADP
ftr-373	244	62	cooperation	cooperation	NOUN
ftr-373	244	63	,	,	PUNCT
ftr-373	244	64	even	even	ADV
ftr-373	244	65	members	member	NOUN
ftr-373	244	66	’	'	PUNCT
ftr-373	244	67	when	when	SCONJ
ftr-373	244	68	they	they	PRON
ftr-373	244	69	may	may	AUX
ftr-373	244	70	sometimes	sometimes	ADV
ftr-373	244	71	ultimately	ultimately	ADV
ftr-373	244	72	say	say	VERB
ftr-373	244	73	yes	yes	INTJ
ftr-373	244	74	.	.	PUNCT
ftr-373	245	1	see	see	VERB
ftr-373	245	2	generally	generally	ADV
ftr-373	245	3	cynthia	cynthia	PROPN
ftr-373	245	4	blum	blum	PROPN
ftr-373	245	5	,	,	PUNCT
ftr-373	245	6	sharing	share	VERB
ftr-373	245	7	bank	bank	NOUN
ftr-373	245	8	deposit	deposit	NOUN
ftr-373	245	9	information	information	NOUN
ftr-373	245	10	with	with	ADP
ftr-373	245	11	other	other	ADJ
ftr-373	245	12	countries	country	NOUN
ftr-373	245	13	:	:	PUNCT
ftr-373	245	14	should	should	AUX
ftr-373	245	15	tax	tax	VERB
ftr-373	245	16	compliance	compliance	NOUN
ftr-373	245	17	or	or	CCONJ
ftr-373	245	18	privacy	privacy	NOUN
ftr-373	245	19	claims	claim	NOUN
ftr-373	245	20	prevail	prevail	VERB
ftr-373	245	21	?	?	PUNCT
ftr-373	245	22	,	,	PUNCT
ftr-373	245	23	6	6	NUM
ftr-373	245	24	fla	fla	NOUN
ftr-373	245	25	.	.	PUNCT
ftr-373	246	1	tax	tax	PROPN
ftr-373	246	2	rev	rev	PROPN
ftr-373	246	3	.	.	PROPN
ftr-373	247	1	579	579	NUM
ftr-373	247	2	(	(	PUNCT
ftr-373	247	3	2004	2004	NUM
ftr-373	247	4	)	)	PUNCT
ftr-373	247	5	,	,	PUNCT
ftr-373	247	6	(	(	PUNCT
ftr-373	247	7	describing	describe	VERB
ftr-373	247	8	the	the	DET
ftr-373	247	9	content	content	NOUN
ftr-373	247	10	of	of	ADP
ftr-373	247	11	the	the	DET
ftr-373	247	12	eu	eu	PROPN
ftr-373	247	13	savings	saving	NOUN
ftr-373	247	14	directive	directive	NOUN
ftr-373	247	15	)	)	PUNCT
ftr-373	247	16	;	;	PUNCT
ftr-373	247	17	george	george	PROPN
ftr-373	247	18	guttman	guttman	PROPN
ftr-373	247	19	,	,	PUNCT
ftr-373	247	20	eu	eu	PROPN
ftr-373	247	21	taxation	taxation	NOUN
ftr-373	247	22	of	of	ADP
ftr-373	247	23	foreign	foreign	ADJ
ftr-373	247	24	interest	interest	NOUN
ftr-373	247	25	is	be	AUX
ftr-373	247	26	a	a	DET
ftr-373	247	27	multiple	multiple	ADJ
ftr-373	247	28	-	-	PUNCT
ftr-373	247	29	choice	choice	NOUN
ftr-373	247	30	game	game	NOUN
ftr-373	247	31	:	:	PUNCT
ftr-373	247	32	withhold	withhold	NOUN
ftr-373	247	33	,	,	PUNCT
ftr-373	247	34	report	report	NOUN
ftr-373	247	35	,	,	PUNCT
ftr-373	247	36	ignore	ignore	VERB
ftr-373	247	37	,	,	PUNCT
ftr-373	247	38	28	28	NUM
ftr-373	247	39	tax	tax	NOUN
ftr-373	247	40	notes	note	NOUN
ftr-373	247	41	int’l	int’l	PRON
ftr-373	247	42	459	459	NUM
ftr-373	247	43	(	(	PUNCT
ftr-373	247	44	nov	nov	PROPN
ftr-373	247	45	.	.	PROPN
ftr-373	247	46	2	2	NUM
ftr-373	247	47	.	.	NUM
ftr-373	247	48	2002	2002	NUM
ftr-373	247	49	)	)	PUNCT
ftr-373	248	1	(	(	PUNCT
ftr-373	248	2	same	same	ADJ
ftr-373	248	3	)	)	PUNCT
ftr-373	248	4	.	.	PUNCT
ftr-373	249	1	42	42	NUM
ftr-373	249	2	.	.	PUNCT
ftr-373	250	1	see	see	VERB
ftr-373	250	2	,	,	PUNCT
ftr-373	250	3	e.g.	e.g.	ADV
ftr-373	250	4	,	,	PUNCT
ftr-373	250	5	chuck	chuck	NOUN
ftr-373	250	6	gnaedinger	gnaedinger	NOUN
ftr-373	250	7	,	,	PUNCT
ftr-373	250	8	eu	eu	PROPN
ftr-373	250	9	parliament	parliament	PROPN
ftr-373	250	10	president	president	NOUN
ftr-373	250	11	discusses	discuss	VERB
ftr-373	250	12	tax	tax	NOUN
ftr-373	250	13	veto	veto	NOUN
ftr-373	250	14	under	under	ADP
ftr-373	250	15	draft	draft	NOUN
ftr-373	250	16	constitution	constitution	NOUN
ftr-373	250	17	,	,	PUNCT
ftr-373	250	18	30	30	NUM
ftr-373	250	19	tax	tax	NOUN
ftr-373	250	20	notes	note	NOUN
ftr-373	250	21	int’l	int’l	ADJ
ftr-373	250	22	1312	1312	NUM
ftr-373	250	23	,	,	PUNCT
ftr-373	250	24	1312	1312	NUM
ftr-373	250	25	(	(	PUNCT
ftr-373	250	26	2003	2003	NUM
ftr-373	250	27	)	)	PUNCT
ftr-373	250	28	(	(	PUNCT
ftr-373	250	29	commenting	comment	VERB
ftr-373	250	30	on	on	ADP
ftr-373	250	31	the	the	DET
ftr-373	250	32	impact	impact	NOUN
ftr-373	250	33	of	of	ADP
ftr-373	250	34	lower	low	ADJ
ftr-373	250	35	tax	tax	NOUN
ftr-373	250	36	rates	rate	NOUN
ftr-373	250	37	in	in	ADP
ftr-373	250	38	ireland	ireland	PROPN
ftr-373	250	39	and	and	CCONJ
ftr-373	250	40	england	england	PROPN
ftr-373	250	41	)	)	PUNCT
ftr-373	250	42	.	.	PUNCT
ftr-373	251	1	whether	whether	SCONJ
ftr-373	251	2	these	these	DET
ftr-373	251	3	fears	fear	NOUN
ftr-373	251	4	are	be	AUX
ftr-373	251	5	realistic	realistic	ADJ
ftr-373	251	6	is	be	AUX
ftr-373	251	7	a	a	DET
ftr-373	251	8	separate	separate	ADJ
ftr-373	251	9	matter	matter	NOUN
ftr-373	251	10	.	.	PUNCT
ftr-373	252	1	43	43	NUM
ftr-373	252	2	.	.	PUNCT
ftr-373	253	1	see	see	VERB
ftr-373	253	2	,	,	PUNCT
ftr-373	253	3	e.g.	e.g.	ADV
ftr-373	253	4	,	,	PUNCT
ftr-373	253	5	turlough	turlough	NOUN
ftr-373	253	6	o’sullivan	o’sullivan	PROPN
ftr-373	253	7	,	,	PUNCT
ftr-373	253	8	eu	eu	PROPN
ftr-373	253	9	tax	tax	NOUN
ftr-373	253	10	policy	policy	NOUN
ftr-373	253	11	is	be	AUX
ftr-373	253	12	bad	bad	ADJ
ftr-373	253	13	news	news	NOUN
ftr-373	253	14	for	for	ADP
ftr-373	253	15	business	business	NOUN
ftr-373	253	16	,	,	PUNCT
ftr-373	253	17	irish	irish	PROPN
ftr-373	253	18	times	times	PROPN
ftr-373	253	19	,	,	PUNCT
ftr-373	253	20	jun	jun	PROPN
ftr-373	253	21	.	.	PROPN
ftr-373	253	22	8	8	NUM
ftr-373	253	23	,	,	PUNCT
ftr-373	253	24	2007	2007	NUM
ftr-373	253	25	,	,	PUNCT
ftr-373	253	26	finance	finance	PROPN
ftr-373	253	27	sec	sec	PROPN
ftr-373	253	28	.	.	PUNCT
ftr-373	254	1	at	at	ADP
ftr-373	254	2	14	14	NUM
ftr-373	254	3	(	(	PUNCT
ftr-373	254	4	expressing	express	VERB
ftr-373	254	5	the	the	DET
ftr-373	254	6	view	view	NOUN
ftr-373	254	7	that	that	SCONJ
ftr-373	254	8	the	the	DET
ftr-373	254	9	common	common	ADJ
ftr-373	254	10	corporate	corporate	ADJ
ftr-373	254	11	tax	tax	NOUN
ftr-373	254	12	base	base	NOUN
ftr-373	254	13	project	project	NOUN
ftr-373	254	14	in	in	ADP
ftr-373	254	15	the	the	DET
ftr-373	254	16	eu	eu	PROPN
ftr-373	254	17	would	would	AUX
ftr-373	254	18	result	result	VERB
ftr-373	254	19	in	in	ADP
ftr-373	254	20	higher	high	ADJ
ftr-373	254	21	taxes	taxis	NOUN
ftr-373	254	22	for	for	ADP
ftr-373	254	23	irish	irish	ADJ
ftr-373	254	24	business	business	NOUN
ftr-373	254	25	outside	outside	ADP
ftr-373	254	26	the	the	DET
ftr-373	254	27	eu	eu	PROPN
ftr-373	254	28	and/or	and/or	CCONJ
ftr-373	254	29	higher	high	ADJ
ftr-373	254	30	tax	tax	NOUN
ftr-373	254	31	rates	rate	NOUN
ftr-373	254	32	in	in	ADP
ftr-373	254	33	ireland	ireland	PROPN
ftr-373	254	34	and	and	CCONJ
ftr-373	254	35	contending	contend	VERB
ftr-373	254	36	that	that	SCONJ
ftr-373	254	37	“	"	PUNCT
ftr-373	254	38	[	[	X
ftr-373	254	39	m]ember	m]ember	NOUN
ftr-373	254	40	states	state	NOUN
ftr-373	254	41	must	must	AUX
ftr-373	254	42	maintain	maintain	VERB
ftr-373	254	43	their	their	PRON
ftr-373	254	44	sovereignty	sovereignty	NOUN
ftr-373	254	45	over	over	ADP
ftr-373	254	46	tax	tax	NOUN
ftr-373	254	47	issues	issue	NOUN
ftr-373	254	48	and	and	CCONJ
ftr-373	254	49	retain	retain	VERB
ftr-373	254	50	their	their	PRON
ftr-373	254	51	ability	ability	NOUN
ftr-373	254	52	to	to	PART
ftr-373	254	53	adopt	adopt	VERB
ftr-373	254	54	taxation	taxation	NOUN
ftr-373	254	55	policies	policy	NOUN
ftr-373	254	56	suitable	suitable	ADJ
ftr-373	254	57	to	to	ADP
ftr-373	254	58	their	their	PRON
ftr-373	254	59	needs	need	NOUN
ftr-373	254	60	.	.	PUNCT
ftr-373	254	61	”	"	PUNCT
ftr-373	254	62	)	)	PUNCT
ftr-373	254	63	;	;	PUNCT
ftr-373	254	64	eileen	eileen	PROPN
ftr-373	254	65	o’grady	o’grady	PROPN
ftr-373	254	66	,	,	PUNCT
ftr-373	254	67	united	united	ADJ
ftr-373	254	68	kingdom	kingdom	PROPN
ftr-373	254	69	holds	hold	VERB
ftr-373	254	70	its	its	PRON
ftr-373	254	71	ground	ground	NOUN
ftr-373	254	72	in	in	ADP
ftr-373	254	73	opposing	oppose	VERB
ftr-373	254	74	eu	eu	PROPN
ftr-373	254	75	tax	tax	PROPN
ftr-373	254	76	harmony	harmony	PROPN
ftr-373	254	77	,	,	PUNCT
ftr-373	254	78	31	31	NUM
ftr-373	254	79	tax	tax	NOUN
ftr-373	254	80	notes	note	NOUN
ftr-373	254	81	int’l	int’l	NOUN
ftr-373	254	82	1121	1121	NUM
ftr-373	254	83	,	,	PUNCT
ftr-373	254	84	1122	1122	NUM
ftr-373	254	85	(	(	PUNCT
ftr-373	254	86	2003	2003	NUM
ftr-373	254	87	)	)	PUNCT
ftr-373	254	88	(	(	PUNCT
ftr-373	254	89	quoting	quote	VERB
ftr-373	254	90	a	a	DET
ftr-373	254	91	british	british	ADJ
ftr-373	254	92	government	government	NOUN
ftr-373	254	93	spokesperson	spokesperson	NOUN
ftr-373	254	94	in	in	ADP
ftr-373	254	95	brussels	brussels	PROPN
ftr-373	254	96	,	,	PUNCT
ftr-373	254	97	“	"	PUNCT
ftr-373	254	98	tax	tax	NOUN
ftr-373	254	99	is	be	AUX
ftr-373	254	100	the	the	DET
ftr-373	254	101	province	province	NOUN
ftr-373	254	102	of	of	ADP
ftr-373	254	103	the	the	DET
ftr-373	254	104	national	national	ADJ
ftr-373	254	105	state	state	NOUN
ftr-373	254	106	.	.	PUNCT
ftr-373	254	107	.	.	PUNCT
ftr-373	254	108	.	.	PUNCT
ftr-373	255	1	.	.	PUNCT
ftr-373	256	1	anything	anything	PRON
ftr-373	256	2	to	to	PART
ftr-373	256	3	do	do	VERB
ftr-373	256	4	with	with	ADP
ftr-373	256	5	tax	tax	NOUN
ftr-373	256	6	is	be	AUX
ftr-373	256	7	about	about	ADP
ftr-373	256	8	sovereignty	sovereignty	NOUN
ftr-373	256	9	,	,	PUNCT
ftr-373	256	10	and	and	CCONJ
ftr-373	256	11	the	the	DET
ftr-373	256	12	treasury	treasury	NOUN
ftr-373	256	13	must	must	AUX
ftr-373	256	14	have	have	VERB
ftr-373	256	15	control	control	NOUN
ftr-373	256	16	over	over	ADP
ftr-373	256	17	how	how	SCONJ
ftr-373	256	18	and	and	CCONJ
ftr-373	256	19	what	what	PRON
ftr-373	256	20	is	be	AUX
ftr-373	256	21	collected	collect	VERB
ftr-373	256	22	.	.	PUNCT
ftr-373	256	23	”	"	PUNCT
ftr-373	256	24	)	)	PUNCT
ftr-373	256	25	;	;	PUNCT
ftr-373	256	26	see	see	VERB
ftr-373	256	27	supra	supra	ADJ
ftr-373	256	28	text	text	NOUN
ftr-373	256	29	accompanying	accompanying	ADJ
ftr-373	256	30	note	note	NOUN
ftr-373	256	31	21	21	NUM
ftr-373	256	32	.	.	SYM
ftr-373	256	33	44	44	NUM
ftr-373	256	34	.	.	PUNCT
ftr-373	257	1	chuck	chuck	PROPN
ftr-373	257	2	gnaedinger	gnaedinger	PROPN
ftr-373	257	3	,	,	PUNCT
ftr-373	257	4	eu	eu	PROPN
ftr-373	257	5	parliament	parliament	PROPN
ftr-373	257	6	president	president	NOUN
ftr-373	257	7	discusses	discuss	VERB
ftr-373	257	8	tax	tax	NOUN
ftr-373	257	9	veto	veto	NOUN
ftr-373	257	10	under	under	ADP
ftr-373	257	11	draft	draft	NOUN
ftr-373	257	12	constitution	constitution	NOUN
ftr-373	257	13	,	,	PUNCT
ftr-373	257	14	30	30	NUM
ftr-373	257	15	tax	tax	NOUN
ftr-373	257	16	notes	note	NOUN
ftr-373	257	17	int’l	int’l	ADJ
ftr-373	257	18	1312	1312	NUM
ftr-373	257	19	,	,	PUNCT
ftr-373	257	20	1312	1312	NUM
ftr-373	257	21	(	(	PUNCT
ftr-373	257	22	2003	2003	NUM
ftr-373	257	23	)	)	PUNCT
ftr-373	257	24	(	(	PUNCT
ftr-373	257	25	quoting	quote	VERB
ftr-373	257	26	european	european	ADJ
ftr-373	257	27	parliament	parliament	PROPN
ftr-373	257	28	president	president	PROPN
ftr-373	257	29	cox	cox	PROPN
ftr-373	257	30	)	)	PUNCT
ftr-373	257	31	.	.	PUNCT
ftr-373	258	1	45	45	NUM
ftr-373	258	2	.	.	PUNCT
ftr-373	259	1	i	i	PRON
ftr-373	259	2	d.	d.	PROPN
ftr-373	259	3	570	570	NUM
ftr-373	259	4	florida	florida	PROPN
ftr-373	259	5	tax	tax	NOUN
ftr-373	259	6	review	review	NOUN
ftr-373	260	1	[	[	X
ftr-373	260	2	vol	vol	NOUN
ftr-373	260	3	.	.	PUNCT
ftr-373	260	4	9:5	9:5	NUM
ftr-373	260	5	these	these	DET
ftr-373	260	6	insights	insight	NOUN
ftr-373	260	7	from	from	ADP
ftr-373	260	8	the	the	DET
ftr-373	260	9	eu	eu	PROPN
ftr-373	260	10	experience	experience	NOUN
ftr-373	260	11	with	with	ADP
ftr-373	260	12	tax	tax	NOUN
ftr-373	260	13	competition	competition	NOUN
ftr-373	260	14	highlight	highlight	VERB
ftr-373	260	15	several	several	ADJ
ftr-373	260	16	points	point	NOUN
ftr-373	260	17	.	.	PUNCT
ftr-373	261	1	first	first	ADV
ftr-373	261	2	,	,	PUNCT
ftr-373	261	3	even	even	ADV
ftr-373	261	4	among	among	ADP
ftr-373	261	5	developed	develop	VERB
ftr-373	261	6	countries	country	NOUN
ftr-373	261	7	,	,	PUNCT
ftr-373	261	8	there	there	PRON
ftr-373	261	9	can	can	AUX
ftr-373	261	10	be	be	AUX
ftr-373	261	11	a	a	DET
ftr-373	261	12	strong	strong	ADJ
ftr-373	261	13	resistance	resistance	NOUN
ftr-373	261	14	to	to	ADP
ftr-373	261	15	steps	step	NOUN
ftr-373	261	16	perceived	perceive	VERB
ftr-373	261	17	to	to	PART
ftr-373	261	18	constitute	constitute	VERB
ftr-373	261	19	a	a	DET
ftr-373	261	20	surrender	surrender	NOUN
ftr-373	261	21	of	of	ADP
ftr-373	261	22	tax	tax	NOUN
ftr-373	261	23	sovereignty	sovereignty	NOUN
ftr-373	261	24	and	and	CCONJ
ftr-373	261	25	control	control	NOUN
ftr-373	261	26	over	over	ADP
ftr-373	261	27	tax	tax	NOUN
ftr-373	261	28	decision	decision	NOUN
ftr-373	261	29	-	-	PUNCT
ftr-373	261	30	making.46	making.46	NOUN
ftr-373	261	31	second	second	ADJ
ftr-373	261	32	,	,	PUNCT
ftr-373	261	33	resistance	resistance	NOUN
ftr-373	261	34	to	to	ADP
ftr-373	261	35	tax	tax	NOUN
ftr-373	261	36	harmonization	harmonization	NOUN
ftr-373	261	37	ideas	idea	NOUN
ftr-373	261	38	in	in	ADP
ftr-373	261	39	the	the	DET
ftr-373	261	40	eu	eu	PROPN
ftr-373	261	41	is	be	AUX
ftr-373	261	42	not	not	PART
ftr-373	261	43	restricted	restrict	VERB
ftr-373	261	44	to	to	ADP
ftr-373	261	45	the	the	DET
ftr-373	261	46	more	more	ADJ
ftr-373	261	47	“	"	PUNCT
ftr-373	261	48	tax	tax	NOUN
ftr-373	261	49	competitive	competitive	NOUN
ftr-373	261	50	”	"	PUNCT
ftr-373	261	51	of	of	ADP
ftr-373	261	52	its	its	PRON
ftr-373	261	53	members	member	NOUN
ftr-373	261	54	.	.	PUNCT
ftr-373	262	1	the	the	DET
ftr-373	262	2	position	position	NOUN
ftr-373	262	3	of	of	ADP
ftr-373	262	4	the	the	DET
ftr-373	262	5	nordic	nordic	ADJ
ftr-373	262	6	members	member	NOUN
ftr-373	262	7	reminds	remind	VERB
ftr-373	262	8	us	we	PRON
ftr-373	262	9	that	that	DET
ftr-373	262	10	support	support	NOUN
ftr-373	262	11	for	for	ADP
ftr-373	262	12	tax	tax	NOUN
ftr-373	262	13	sovereignty	sovereignty	NOUN
ftr-373	262	14	need	need	AUX
ftr-373	262	15	not	not	PART
ftr-373	262	16	be	be	AUX
ftr-373	262	17	a	a	DET
ftr-373	262	18	“	"	PUNCT
ftr-373	262	19	cover	cover	NOUN
ftr-373	262	20	”	"	PUNCT
ftr-373	262	21	for	for	ADP
ftr-373	262	22	tax	tax	NOUN
ftr-373	262	23	competition	competition	NOUN
ftr-373	262	24	strategies	strategy	NOUN
ftr-373	262	25	;	;	PUNCT
ftr-373	262	26	it	it	PRON
ftr-373	262	27	can	can	AUX
ftr-373	262	28	embrace	embrace	VERB
ftr-373	262	29	a	a	DET
ftr-373	262	30	broader	broad	ADJ
ftr-373	262	31	set	set	NOUN
ftr-373	262	32	of	of	ADP
ftr-373	262	33	concerns	concern	NOUN
ftr-373	262	34	about	about	ADP
ftr-373	262	35	regulating	regulate	VERB
ftr-373	262	36	the	the	DET
ftr-373	262	37	system	system	NOUN
ftr-373	262	38	of	of	ADP
ftr-373	262	39	taxation	taxation	NOUN
ftr-373	262	40	and	and	CCONJ
ftr-373	262	41	expenditure	expenditure	NOUN
ftr-373	262	42	in	in	ADP
ftr-373	262	43	a	a	DET
ftr-373	262	44	state	state	NOUN
ftr-373	262	45	.	.	PUNCT
ftr-373	263	1	third	third	ADJ
ftr-373	263	2	,	,	PUNCT
ftr-373	263	3	the	the	DET
ftr-373	263	4	eu	eu	PROPN
ftr-373	263	5	story	story	NOUN
ftr-373	263	6	reinforces	reinforce	VERB
ftr-373	263	7	the	the	DET
ftr-373	263	8	reality	reality	NOUN
ftr-373	263	9	that	that	SCONJ
ftr-373	263	10	no	no	DET
ftr-373	263	11	debate	debate	NOUN
ftr-373	263	12	takes	take	VERB
ftr-373	263	13	place	place	NOUN
ftr-373	263	14	in	in	ADP
ftr-373	263	15	isolation	isolation	NOUN
ftr-373	263	16	.	.	PUNCT
ftr-373	264	1	part	part	NOUN
ftr-373	264	2	of	of	ADP
ftr-373	264	3	the	the	DET
ftr-373	264	4	objection	objection	NOUN
ftr-373	264	5	to	to	ADP
ftr-373	264	6	both	both	CCONJ
ftr-373	264	7	qualified	qualified	ADJ
ftr-373	264	8	majority	majority	NOUN
ftr-373	264	9	voting	vote	VERB
ftr-373	264	10	for	for	ADP
ftr-373	264	11	tax	tax	NOUN
ftr-373	264	12	administrative	administrative	ADJ
ftr-373	264	13	matters	matter	NOUN
ftr-373	264	14	and	and	CCONJ
ftr-373	264	15	to	to	ADP
ftr-373	264	16	corporate	corporate	ADJ
ftr-373	264	17	tax	tax	NOUN
ftr-373	264	18	base	base	NOUN
ftr-373	264	19	harmonization	harmonization	NOUN
ftr-373	264	20	derived	derive	VERB
ftr-373	264	21	not	not	PART
ftr-373	264	22	from	from	ADP
ftr-373	264	23	the	the	DET
ftr-373	264	24	actual	actual	ADJ
ftr-373	264	25	effects	effect	NOUN
ftr-373	264	26	of	of	ADP
ftr-373	264	27	change	change	NOUN
ftr-373	264	28	on	on	ADP
ftr-373	264	29	those	those	DET
ftr-373	264	30	issues	issue	NOUN
ftr-373	264	31	,	,	PUNCT
ftr-373	264	32	but	but	CCONJ
ftr-373	264	33	to	to	ADP
ftr-373	264	34	the	the	DET
ftr-373	264	35	possibility	possibility	NOUN
ftr-373	264	36	that	that	SCONJ
ftr-373	264	37	they	they	PRON
ftr-373	264	38	would	would	AUX
ftr-373	264	39	lead	lead	VERB
ftr-373	264	40	directly	directly	ADV
ftr-373	264	41	or	or	CCONJ
ftr-373	264	42	indirectly	indirectly	ADV
ftr-373	264	43	to	to	ADP
ftr-373	264	44	tax	tax	NOUN
ftr-373	264	45	rate	rate	NOUN
ftr-373	264	46	changes	change	NOUN
ftr-373	264	47	that	that	PRON
ftr-373	264	48	were	be	AUX
ftr-373	264	49	deemed	deem	VERB
ftr-373	264	50	very	very	ADV
ftr-373	264	51	undesirable	undesirable	ADJ
ftr-373	264	52	.	.	PUNCT
ftr-373	265	1	questions	question	NOUN
ftr-373	265	2	of	of	ADP
ftr-373	265	3	good	good	ADJ
ftr-373	265	4	faith	faith	NOUN
ftr-373	265	5	and	and	CCONJ
ftr-373	265	6	“	"	PUNCT
ftr-373	265	7	inevitable	inevitable	ADJ
ftr-373	265	8	”	"	PUNCT
ftr-373	265	9	tax	tax	NOUN
ftr-373	265	10	policy	policy	NOUN
ftr-373	265	11	creep	creep	NOUN
ftr-373	265	12	infiltrate	infiltrate	VERB
ftr-373	265	13	the	the	DET
ftr-373	265	14	debate	debate	NOUN
ftr-373	265	15	and	and	CCONJ
ftr-373	265	16	can	can	AUX
ftr-373	265	17	be	be	AUX
ftr-373	265	18	difficult	difficult	ADJ
ftr-373	265	19	to	to	PART
ftr-373	265	20	dismiss	dismiss	VERB
ftr-373	265	21	,	,	PUNCT
ftr-373	265	22	even	even	ADV
ftr-373	265	23	among	among	ADP
ftr-373	265	24	states	state	NOUN
ftr-373	265	25	already	already	ADV
ftr-373	265	26	formally	formally	ADV
ftr-373	265	27	committed	commit	VERB
ftr-373	265	28	to	to	ADP
ftr-373	265	29	each	each	DET
ftr-373	265	30	other	other	ADJ
ftr-373	265	31	to	to	ADP
ftr-373	265	32	a	a	DET
ftr-373	265	33	degree	degree	NOUN
ftr-373	265	34	not	not	PART
ftr-373	265	35	seen	see	VERB
ftr-373	265	36	elsewhere	elsewhere	ADV
ftr-373	265	37	in	in	ADP
ftr-373	265	38	the	the	DET
ftr-373	265	39	world	world	NOUN
ftr-373	265	40	.	.	PUNCT
ftr-373	266	1	iii	iii	X
ftr-373	266	2	.	.	PUNCT
ftr-373	266	3	theoretical	theoretical	ADJ
ftr-373	266	4	challenges	challenge	NOUN
ftr-373	266	5	to	to	PART
ftr-373	266	6	tax	tax	NOUN
ftr-373	266	7	competition	competition	NOUN
ftr-373	266	8	and	and	CCONJ
ftr-373	266	9	the	the	DET
ftr-373	266	10	underlying	underlying	ADJ
ftr-373	266	11	vision	vision	NOUN
ftr-373	266	12	of	of	ADP
ftr-373	266	13	sovereignty	sovereignty	NOUN
ftr-373	266	14	a.	a.	NOUN
ftr-373	266	15	normative	normative	PROPN
ftr-373	266	16	claims	claim	NOUN
ftr-373	266	17	against	against	ADP
ftr-373	266	18	tax	tax	NOUN
ftr-373	266	19	competition	competition	NOUN
ftr-373	266	20	:	:	PUNCT
ftr-373	266	21	an	an	DET
ftr-373	266	22	introduction	introduction	NOUN
ftr-373	266	23	how	how	SCONJ
ftr-373	266	24	is	be	AUX
ftr-373	266	25	tax	tax	NOUN
ftr-373	266	26	competition	competition	NOUN
ftr-373	266	27	justified	justify	VERB
ftr-373	266	28	?	?	PUNCT
ftr-373	267	1	the	the	DET
ftr-373	267	2	dominant	dominant	ADJ
ftr-373	267	3	arguments	argument	NOUN
ftr-373	267	4	articulated	articulate	VERB
ftr-373	267	5	on	on	ADP
ftr-373	267	6	behalf	behalf	NOUN
ftr-373	267	7	of	of	ADP
ftr-373	267	8	tax	tax	NOUN
ftr-373	267	9	competition	competition	NOUN
ftr-373	267	10	sound	sound	NOUN
ftr-373	267	11	in	in	ADP
ftr-373	267	12	efficiency.47	efficiency.47	ADP
ftr-373	267	13	the	the	DET
ftr-373	267	14	strong	strong	ADJ
ftr-373	267	15	version	version	NOUN
ftr-373	267	16	of	of	ADP
ftr-373	267	17	the	the	DET
ftr-373	267	18	argument	argument	NOUN
ftr-373	267	19	maintains	maintain	VERB
ftr-373	267	20	that	that	SCONJ
ftr-373	267	21	all	all	DET
ftr-373	267	22	tax	tax	NOUN
ftr-373	267	23	competition	competition	NOUN
ftr-373	267	24	is	be	AUX
ftr-373	267	25	good	good	ADJ
ftr-373	267	26	because	because	SCONJ
ftr-373	267	27	it	it	PRON
ftr-373	267	28	will	will	AUX
ftr-373	267	29	lead	lead	VERB
ftr-373	267	30	to	to	ADP
ftr-373	267	31	an	an	DET
ftr-373	267	32	efficient	efficient	ADJ
ftr-373	267	33	market	market	NOUN
ftr-373	267	34	in	in	ADP
ftr-373	267	35	government	government	NOUN
ftr-373	267	36	services	service	NOUN
ftr-373	267	37	.	.	PUNCT
ftr-373	268	1	but	but	CCONJ
ftr-373	268	2	is	be	AUX
ftr-373	268	3	a	a	DET
ftr-373	268	4	market	market	NOUN
ftr-373	268	5	analogy	analogy	NOUN
ftr-373	268	6	appropriate	appropriate	ADJ
ftr-373	268	7	for	for	ADP
ftr-373	268	8	taxation	taxation	NOUN
ftr-373	268	9	?	?	PUNCT
ftr-373	269	1	the	the	DET
ftr-373	269	2	answer	answer	NOUN
ftr-373	269	3	turns	turn	VERB
ftr-373	269	4	on	on	ADP
ftr-373	269	5	the	the	DET
ftr-373	269	6	purposes	purpose	NOUN
ftr-373	269	7	and	and	CCONJ
ftr-373	269	8	the	the	DET
ftr-373	269	9	effects	effect	NOUN
ftr-373	269	10	of	of	ADP
ftr-373	269	11	taxation.48	taxation.48	NOUN
ftr-373	269	12	taxation	taxation	NOUN
ftr-373	269	13	can	can	AUX
ftr-373	269	14	be	be	AUX
ftr-373	269	15	characterized	characterize	VERB
ftr-373	269	16	as	as	ADP
ftr-373	269	17	a	a	DET
ftr-373	269	18	market	market	NOUN
ftr-373	269	19	in	in	ADP
ftr-373	269	20	which	which	PRON
ftr-373	269	21	46	46	NUM
ftr-373	269	22	.	.	PUNCT
ftr-373	270	1	see	see	VERB
ftr-373	270	2	,	,	PUNCT
ftr-373	270	3	e.g.	e.g.	ADV
ftr-373	270	4	,	,	PUNCT
ftr-373	270	5	julie	julie	PROPN
ftr-373	270	6	roin	roin	PROPN
ftr-373	270	7	,	,	PUNCT
ftr-373	270	8	taxation	taxation	NOUN
ftr-373	270	9	without	without	ADP
ftr-373	270	10	coordination	coordination	NOUN
ftr-373	270	11	,	,	PUNCT
ftr-373	270	12	31	31	NUM
ftr-373	270	13	j.	j.	PROPN
ftr-373	270	14	legal	legal	ADJ
ftr-373	270	15	stud	stud	NOUN
ftr-373	270	16	.	.	PUNCT
ftr-373	271	1	61	61	NUM
ftr-373	271	2	(	(	PUNCT
ftr-373	271	3	2002	2002	NUM
ftr-373	271	4	)	)	PUNCT
ftr-373	271	5	(	(	PUNCT
ftr-373	271	6	considering	consider	VERB
ftr-373	271	7	the	the	DET
ftr-373	271	8	reluctance	reluctance	NOUN
ftr-373	271	9	of	of	ADP
ftr-373	271	10	states	state	NOUN
ftr-373	271	11	to	to	PART
ftr-373	271	12	harmonize	harmonize	VERB
ftr-373	271	13	on	on	ADP
ftr-373	271	14	tax	tax	NOUN
ftr-373	271	15	issues	issue	NOUN
ftr-373	271	16	,	,	PUNCT
ftr-373	271	17	and	and	CCONJ
ftr-373	271	18	discussing	discuss	VERB
ftr-373	271	19	the	the	DET
ftr-373	271	20	eu	eu	PROPN
ftr-373	271	21	work	work	NOUN
ftr-373	271	22	on	on	ADP
ftr-373	271	23	savings	saving	NOUN
ftr-373	271	24	taxation	taxation	NOUN
ftr-373	271	25	)	)	PUNCT
ftr-373	271	26	.	.	PUNCT
ftr-373	272	1	47	47	NUM
ftr-373	272	2	.	.	PUNCT
ftr-373	273	1	see	see	VERB
ftr-373	273	2	,	,	PUNCT
ftr-373	273	3	e.g.	e.g.	ADV
ftr-373	273	4	,	,	PUNCT
ftr-373	273	5	letter	letter	NOUN
ftr-373	273	6	from	from	ADP
ftr-373	273	7	milton	milton	PROPN
ftr-373	273	8	friedman	friedman	PROPN
ftr-373	273	9	and	and	CCONJ
ftr-373	273	10	over	over	ADP
ftr-373	273	11	200	200	NUM
ftr-373	273	12	other	other	ADJ
ftr-373	273	13	economists	economist	NOUN
ftr-373	273	14	urging	urge	VERB
ftr-373	273	15	president	president	PROPN
ftr-373	273	16	bush	bush	PROPN
ftr-373	273	17	to	to	PART
ftr-373	273	18	reject	reject	VERB
ftr-373	273	19	the	the	DET
ftr-373	273	20	oecd	oecd	PROPN
ftr-373	273	21	’s	’s	PART
ftr-373	273	22	tax	tax	NOUN
ftr-373	273	23	competition	competition	NOUN
ftr-373	273	24	project	project	NOUN
ftr-373	273	25	(	(	PUNCT
ftr-373	273	26	may	may	PROPN
ftr-373	273	27	31	31	NUM
ftr-373	273	28	,	,	PUNCT
ftr-373	273	29	2001	2001	NUM
ftr-373	273	30	)	)	PUNCT
ftr-373	273	31	2001	2001	NUM
ftr-373	273	32	wtd	wtd	VERB
ftr-373	273	33	107	107	NUM
ftr-373	273	34	-	-	SYM
ftr-373	273	35	31	31	NUM
ftr-373	273	36	(	(	PUNCT
ftr-373	273	37	“	"	PUNCT
ftr-373	273	38	tax	tax	NOUN
ftr-373	273	39	competition	competition	NOUN
ftr-373	273	40	is	be	AUX
ftr-373	273	41	a	a	DET
ftr-373	273	42	liberalizing	liberalize	VERB
ftr-373	273	43	force	force	NOUN
ftr-373	273	44	in	in	ADP
ftr-373	273	45	the	the	DET
ftr-373	273	46	world	world	NOUN
ftr-373	273	47	economy	economy	NOUN
ftr-373	273	48	,	,	PUNCT
ftr-373	273	49	something	something	PRON
ftr-373	273	50	that	that	PRON
ftr-373	273	51	should	should	AUX
ftr-373	273	52	be	be	AUX
ftr-373	273	53	celebrated	celebrate	VERB
ftr-373	273	54	rather	rather	ADV
ftr-373	273	55	than	than	ADP
ftr-373	273	56	persecuted	persecute	VERB
ftr-373	273	57	.	.	PUNCT
ftr-373	274	1	it	it	PRON
ftr-373	274	2	forces	force	VERB
ftr-373	274	3	governments	government	NOUN
ftr-373	274	4	to	to	PART
ftr-373	274	5	be	be	AUX
ftr-373	274	6	more	more	ADV
ftr-373	274	7	fiscally	fiscally	ADV
ftr-373	274	8	responsible	responsible	ADJ
ftr-373	274	9	lest	lest	SCONJ
ftr-373	274	10	they	they	PRON
ftr-373	274	11	drive	drive	VERB
ftr-373	274	12	economic	economic	ADJ
ftr-373	274	13	activity	activity	NOUN
ftr-373	274	14	to	to	PART
ftr-373	274	15	lowertax	lowertax	VERB
ftr-373	274	16	environments	environment	NOUN
ftr-373	274	17	.	.	PUNCT
ftr-373	274	18	”	"	PUNCT
ftr-373	274	19	)	)	PUNCT
ftr-373	274	20	;	;	PUNCT
ftr-373	274	21	julie	julie	PROPN
ftr-373	274	22	roin	roin	PROPN
ftr-373	274	23	,	,	PUNCT
ftr-373	274	24	competition	competition	NOUN
ftr-373	274	25	and	and	CCONJ
ftr-373	274	26	evasion	evasion	NOUN
ftr-373	274	27	:	:	PUNCT
ftr-373	274	28	another	another	DET
ftr-373	274	29	perspective	perspective	NOUN
ftr-373	274	30	on	on	ADP
ftr-373	274	31	international	international	ADJ
ftr-373	274	32	tax	tax	NOUN
ftr-373	274	33	competition	competition	NOUN
ftr-373	274	34	,	,	PUNCT
ftr-373	275	1	89	89	NUM
ftr-373	275	2	geo	geo	PROPN
ftr-373	275	3	.	.	PUNCT
ftr-373	275	4	l.j	l.j	PROPN
ftr-373	275	5	.	.	PROPN
ftr-373	276	1	543	543	NUM
ftr-373	276	2	(	(	PUNCT
ftr-373	276	3	2001	2001	NUM
ftr-373	276	4	)	)	PUNCT
ftr-373	276	5	,	,	PUNCT
ftr-373	276	6	m.b	m.b	PROPN
ftr-373	276	7	.	.	PROPN
ftr-373	276	8	weiss	weiss	PROPN
ftr-373	276	9	,	,	PUNCT
ftr-373	276	10	international	international	ADJ
ftr-373	276	11	tax	tax	NOUN
ftr-373	276	12	competition	competition	NOUN
ftr-373	276	13	:	:	PUNCT
ftr-373	276	14	an	an	DET
ftr-373	276	15	efficient	efficient	ADJ
ftr-373	276	16	or	or	CCONJ
ftr-373	276	17	inefficient	inefficient	ADJ
ftr-373	276	18	phenomenon	phenomenon	NOUN
ftr-373	276	19	?	?	PUNCT
ftr-373	276	20	,	,	PUNCT
ftr-373	276	21	16	16	NUM
ftr-373	276	22	akron	akron	PROPN
ftr-373	276	23	tax	tax	NOUN
ftr-373	276	24	j.	j.	PROPN
ftr-373	276	25	99	99	NUM
ftr-373	276	26	(	(	PUNCT
ftr-373	276	27	2001	2001	NUM
ftr-373	276	28	)	)	PUNCT
ftr-373	276	29	;	;	PUNCT
ftr-373	276	30	j.d	j.d	PROPN
ftr-373	276	31	.	.	PROPN
ftr-373	276	32	wilson	wilson	PROPN
ftr-373	276	33	,	,	PUNCT
ftr-373	276	34	theories	theory	NOUN
ftr-373	276	35	of	of	ADP
ftr-373	276	36	tax	tax	NOUN
ftr-373	276	37	competition	competition	NOUN
ftr-373	276	38	,	,	PUNCT
ftr-373	276	39	52	52	NUM
ftr-373	276	40	nat’l	nat’l	NOUN
ftr-373	276	41	tax	tax	NOUN
ftr-373	276	42	j.	j.	PROPN
ftr-373	276	43	269	269	NUM
ftr-373	276	44	(	(	PUNCT
ftr-373	276	45	1999	1999	NUM
ftr-373	276	46	)	)	PUNCT
ftr-373	276	47	.	.	PUNCT
ftr-373	277	1	48	48	NUM
ftr-373	277	2	.	.	PUNCT
ftr-373	278	1	certainly	certainly	ADV
ftr-373	278	2	much	much	ADJ
ftr-373	278	3	of	of	ADP
ftr-373	278	4	tax	tax	NOUN
ftr-373	278	5	policy	policy	NOUN
ftr-373	278	6	,	,	PUNCT
ftr-373	278	7	especially	especially	ADV
ftr-373	278	8	income	income	NOUN
ftr-373	278	9	taxation	taxation	NOUN
ftr-373	278	10	,	,	PUNCT
ftr-373	278	11	directly	directly	ADV
ftr-373	278	12	affects	affect	VERB
ftr-373	278	13	and	and	CCONJ
ftr-373	278	14	influences	influence	VERB
ftr-373	278	15	economic	economic	ADJ
ftr-373	278	16	activity	activity	NOUN
ftr-373	278	17	.	.	PUNCT
ftr-373	279	1	in	in	ADP
ftr-373	279	2	designing	design	VERB
ftr-373	279	3	tax	tax	NOUN
ftr-373	279	4	rules	rule	NOUN
ftr-373	279	5	we	we	PRON
ftr-373	279	6	must	must	AUX
ftr-373	279	7	be	be	AUX
ftr-373	279	8	ever	ever	ADV
ftr-373	279	9	cognizant	cognizant	ADJ
ftr-373	279	10	of	of	ADP
ftr-373	279	11	their	their	PRON
ftr-373	279	12	effects	effect	NOUN
ftr-373	279	13	.	.	PUNCT
ftr-373	280	1	at	at	ADP
ftr-373	280	2	a	a	DET
ftr-373	280	3	minimum	minimum	NOUN
ftr-373	280	4	,	,	PUNCT
ftr-373	280	5	virtually	virtually	ADV
ftr-373	280	6	all	all	DET
ftr-373	280	7	taxation	taxation	NOUN
ftr-373	280	8	we	we	PRON
ftr-373	280	9	see	see	VERB
ftr-373	280	10	today	today	NOUN
ftr-373	280	11	affects	affect	VERB
ftr-373	280	12	2009	2009	NUM
ftr-373	280	13	]	]	PUNCT
ftr-373	281	1	democracy	democracy	NOUN
ftr-373	281	2	,	,	PUNCT
ftr-373	281	3	sovereignty	sovereignty	NOUN
ftr-373	281	4	and	and	CCONJ
ftr-373	281	5	tax	tax	NOUN
ftr-373	281	6	competition	competition	NOUN
ftr-373	281	7	571	571	NUM
ftr-373	281	8	different	different	ADJ
ftr-373	281	9	governments	government	NOUN
ftr-373	281	10	offer	offer	VERB
ftr-373	281	11	different	different	ADJ
ftr-373	281	12	packages	package	NOUN
ftr-373	281	13	of	of	ADP
ftr-373	281	14	goods	good	NOUN
ftr-373	281	15	and	and	CCONJ
ftr-373	281	16	services	service	NOUN
ftr-373	281	17	(	(	PUNCT
ftr-373	281	18	e.g.	e.g.	ADV
ftr-373	281	19	,	,	PUNCT
ftr-373	281	20	security	security	NOUN
ftr-373	281	21	,	,	PUNCT
ftr-373	281	22	roads	road	NOUN
ftr-373	281	23	,	,	PUNCT
ftr-373	281	24	educated	educate	VERB
ftr-373	281	25	workforce	workforce	NOUN
ftr-373	281	26	)	)	PUNCT
ftr-373	281	27	in	in	ADP
ftr-373	281	28	return	return	NOUN
ftr-373	281	29	for	for	ADP
ftr-373	281	30	a	a	DET
ftr-373	281	31	certain	certain	ADJ
ftr-373	281	32	price	price	NOUN
ftr-373	281	33	,	,	PUNCT
ftr-373	281	34	“	"	PUNCT
ftr-373	281	35	taxes	taxis	NOUN
ftr-373	281	36	.	.	PUNCT
ftr-373	281	37	”	"	PUNCT
ftr-373	282	1	the	the	DET
ftr-373	282	2	market	market	NOUN
ftr-373	282	3	image	image	NOUN
ftr-373	282	4	maintains	maintain	VERB
ftr-373	282	5	that	that	SCONJ
ftr-373	282	6	the	the	DET
ftr-373	282	7	states	state	NOUN
ftr-373	282	8	compete	compete	VERB
ftr-373	282	9	with	with	ADP
ftr-373	282	10	each	each	DET
ftr-373	282	11	other	other	ADJ
ftr-373	282	12	to	to	PART
ftr-373	282	13	provide	provide	VERB
ftr-373	282	14	their	their	PRON
ftr-373	282	15	services	service	NOUN
ftr-373	282	16	and	and	CCONJ
ftr-373	282	17	goods	good	NOUN
ftr-373	282	18	at	at	ADP
ftr-373	282	19	the	the	DET
ftr-373	282	20	best	good	ADJ
ftr-373	282	21	price	price	NOUN
ftr-373	282	22	.	.	PUNCT
ftr-373	283	1	by	by	ADP
ftr-373	283	2	eliminating	eliminate	VERB
ftr-373	283	3	waste	waste	NOUN
ftr-373	283	4	and	and	CCONJ
ftr-373	283	5	inefficiency	inefficiency	NOUN
ftr-373	283	6	in	in	ADP
ftr-373	283	7	its	its	PRON
ftr-373	283	8	provision	provision	NOUN
ftr-373	283	9	of	of	ADP
ftr-373	283	10	goods	good	NOUN
ftr-373	283	11	and	and	CCONJ
ftr-373	283	12	services	service	NOUN
ftr-373	283	13	,	,	PUNCT
ftr-373	283	14	a	a	DET
ftr-373	283	15	state	state	NOUN
ftr-373	283	16	can	can	AUX
ftr-373	283	17	reduce	reduce	VERB
ftr-373	283	18	its	its	PRON
ftr-373	283	19	price	price	NOUN
ftr-373	283	20	and	and	CCONJ
ftr-373	283	21	be	be	AUX
ftr-373	283	22	more	more	ADV
ftr-373	283	23	“	"	PUNCT
ftr-373	283	24	competitive	competitive	ADJ
ftr-373	283	25	.	.	PUNCT
ftr-373	283	26	”	"	PUNCT
ftr-373	284	1	to	to	ADP
ftr-373	284	2	the	the	DET
ftr-373	284	3	extent	extent	NOUN
ftr-373	284	4	a	a	DET
ftr-373	284	5	“	"	PUNCT
ftr-373	284	6	market	market	NOUN
ftr-373	284	7	”	"	PUNCT
ftr-373	284	8	vision	vision	NOUN
ftr-373	284	9	of	of	ADP
ftr-373	284	10	taxation	taxation	NOUN
ftr-373	284	11	and	and	CCONJ
ftr-373	284	12	government	government	NOUN
ftr-373	284	13	services	service	NOUN
ftr-373	284	14	(	(	PUNCT
ftr-373	284	15	with	with	ADP
ftr-373	284	16	an	an	DET
ftr-373	284	17	explicit	explicit	ADJ
ftr-373	284	18	role	role	NOUN
ftr-373	284	19	for	for	ADP
ftr-373	284	20	tax	tax	NOUN
ftr-373	284	21	competition	competition	NOUN
ftr-373	284	22	)	)	PUNCT
ftr-373	284	23	can	can	AUX
ftr-373	284	24	improve	improve	VERB
ftr-373	284	25	efficiency	efficiency	NOUN
ftr-373	284	26	in	in	ADP
ftr-373	284	27	the	the	DET
ftr-373	284	28	provision	provision	NOUN
ftr-373	284	29	of	of	ADP
ftr-373	284	30	government	government	NOUN
ftr-373	284	31	services	service	NOUN
ftr-373	284	32	,	,	PUNCT
ftr-373	284	33	certain	certain	ADJ
ftr-373	284	34	competitive	competitive	ADJ
ftr-373	284	35	pressures	pressure	NOUN
ftr-373	284	36	in	in	ADP
ftr-373	284	37	taxation	taxation	NOUN
ftr-373	284	38	can	can	AUX
ftr-373	284	39	be	be	AUX
ftr-373	284	40	quite	quite	ADV
ftr-373	284	41	positive.49	positive.49	NOUN
ftr-373	284	42	however	however	ADV
ftr-373	284	43	,	,	PUNCT
ftr-373	284	44	we	we	PRON
ftr-373	284	45	must	must	AUX
ftr-373	284	46	also	also	ADV
ftr-373	284	47	confront	confront	VERB
ftr-373	284	48	the	the	DET
ftr-373	284	49	central	central	ADJ
ftr-373	284	50	ways	way	NOUN
ftr-373	284	51	in	in	ADP
ftr-373	284	52	which	which	PRON
ftr-373	284	53	tax	tax	NOUN
ftr-373	284	54	regulation	regulation	NOUN
ftr-373	284	55	is	be	AUX
ftr-373	284	56	different	different	ADJ
ftr-373	284	57	from	from	ADP
ftr-373	284	58	other	other	ADJ
ftr-373	284	59	fields	field	NOUN
ftr-373	284	60	of	of	ADP
ftr-373	284	61	regulation	regulation	NOUN
ftr-373	284	62	.	.	PUNCT
ftr-373	285	1	most	most	ADJ
ftr-373	285	2	government	government	NOUN
ftr-373	285	3	regulation	regulation	NOUN
ftr-373	285	4	is	be	AUX
ftr-373	285	5	premised	premise	VERB
ftr-373	285	6	on	on	ADP
ftr-373	285	7	the	the	DET
ftr-373	285	8	view	view	NOUN
ftr-373	285	9	that	that	SCONJ
ftr-373	285	10	the	the	DET
ftr-373	285	11	government	government	NOUN
ftr-373	285	12	steps	step	VERB
ftr-373	285	13	in	in	ADP
ftr-373	285	14	to	to	PART
ftr-373	285	15	resolve	resolve	VERB
ftr-373	285	16	market	market	NOUN
ftr-373	285	17	failures	failure	NOUN
ftr-373	285	18	including	include	VERB
ftr-373	285	19	externalities	externality	NOUN
ftr-373	285	20	and	and	CCONJ
ftr-373	285	21	information	information	NOUN
ftr-373	285	22	costs.50	costs.50	PROPN
ftr-373	285	23	presumably	presumably	ADV
ftr-373	285	24	if	if	SCONJ
ftr-373	285	25	the	the	DET
ftr-373	285	26	market	market	NOUN
ftr-373	285	27	were	be	AUX
ftr-373	285	28	fully	fully	ADV
ftr-373	285	29	functioning	function	VERB
ftr-373	285	30	there	there	PRON
ftr-373	285	31	would	would	AUX
ftr-373	285	32	be	be	AUX
ftr-373	285	33	no	no	DET
ftr-373	285	34	government	government	NOUN
ftr-373	285	35	involvement	involvement	NOUN
ftr-373	285	36	.	.	PUNCT
ftr-373	286	1	such	such	ADJ
ftr-373	286	2	is	be	AUX
ftr-373	286	3	not	not	PART
ftr-373	286	4	the	the	DET
ftr-373	286	5	story	story	NOUN
ftr-373	286	6	of	of	ADP
ftr-373	286	7	taxation	taxation	NOUN
ftr-373	286	8	.	.	PUNCT
ftr-373	287	1	first	first	ADV
ftr-373	287	2	,	,	PUNCT
ftr-373	287	3	states	state	VERB
ftr-373	287	4	quite	quite	ADV
ftr-373	287	5	obviously	obviously	ADV
ftr-373	287	6	impose	impose	VERB
ftr-373	287	7	taxes	taxis	NOUN
ftr-373	287	8	to	to	PART
ftr-373	287	9	collect	collect	VERB
ftr-373	287	10	revenues	revenue	NOUN
ftr-373	287	11	that	that	PRON
ftr-373	287	12	fund	fund	VERB
ftr-373	287	13	government	government	NOUN
ftr-373	287	14	operations	operation	NOUN
ftr-373	287	15	including	include	VERB
ftr-373	287	16	more	more	ADJ
ftr-373	287	17	tangible	tangible	ADJ
ftr-373	287	18	infrastructure	infrastructure	NOUN
ftr-373	287	19	(	(	PUNCT
ftr-373	287	20	e.g.	e.g.	ADV
ftr-373	287	21	,	,	PUNCT
ftr-373	287	22	roads	road	NOUN
ftr-373	287	23	,	,	PUNCT
ftr-373	287	24	utilities	utility	NOUN
ftr-373	287	25	)	)	PUNCT
ftr-373	287	26	and	and	CCONJ
ftr-373	287	27	less	less	ADV
ftr-373	287	28	direct	direct	ADJ
ftr-373	287	29	services	service	NOUN
ftr-373	287	30	(	(	PUNCT
ftr-373	287	31	e.g.	e.g.	ADV
ftr-373	287	32	,	,	PUNCT
ftr-373	287	33	legislative	legislative	ADJ
ftr-373	287	34	functions	function	NOUN
ftr-373	287	35	,	,	PUNCT
ftr-373	287	36	international	international	ADJ
ftr-373	287	37	negotiations	negotiation	NOUN
ftr-373	287	38	,	,	PUNCT
ftr-373	287	39	military	military	NOUN
ftr-373	287	40	,	,	PUNCT
ftr-373	287	41	and	and	CCONJ
ftr-373	287	42	defense	defense	NOUN
ftr-373	287	43	)	)	PUNCT
ftr-373	287	44	.	.	PUNCT
ftr-373	288	1	one	one	PRON
ftr-373	288	2	could	could	AUX
ftr-373	288	3	imagine	imagine	VERB
ftr-373	288	4	trying	try	VERB
ftr-373	288	5	to	to	PART
ftr-373	288	6	force	force	VERB
ftr-373	288	7	taxation	taxation	NOUN
ftr-373	288	8	to	to	PART
ftr-373	288	9	remain	remain	VERB
ftr-373	288	10	squarely	squarely	ADV
ftr-373	288	11	in	in	ADP
ftr-373	288	12	the	the	DET
ftr-373	288	13	“	"	PUNCT
ftr-373	288	14	market	market	NOUN
ftr-373	288	15	”	"	PUNCT
ftr-373	288	16	model	model	NOUN
ftr-373	288	17	by	by	ADP
ftr-373	288	18	arguing	argue	VERB
ftr-373	288	19	for	for	ADP
ftr-373	288	20	taxation	taxation	NOUN
ftr-373	288	21	on	on	ADP
ftr-373	288	22	a	a	DET
ftr-373	288	23	benefits	benefit	NOUN
ftr-373	288	24	only	only	ADV
ftr-373	288	25	principle	principle	NOUN
ftr-373	288	26	:	:	PUNCT
ftr-373	288	27	government	government	NOUN
ftr-373	288	28	is	be	AUX
ftr-373	288	29	treated	treat	VERB
ftr-373	288	30	as	as	ADP
ftr-373	288	31	just	just	ADV
ftr-373	288	32	another	another	DET
ftr-373	288	33	service	service	NOUN
ftr-373	288	34	provider	provider	NOUN
ftr-373	288	35	in	in	ADP
ftr-373	288	36	the	the	DET
ftr-373	288	37	economy	economy	NOUN
ftr-373	288	38	,	,	PUNCT
ftr-373	288	39	which	which	PRON
ftr-373	288	40	should	should	AUX
ftr-373	288	41	charge	charge	VERB
ftr-373	288	42	for	for	ADP
ftr-373	288	43	its	its	PRON
ftr-373	288	44	services	service	NOUN
ftr-373	288	45	.	.	PUNCT
ftr-373	289	1	in	in	ADP
ftr-373	289	2	some	some	DET
ftr-373	289	3	cases	case	NOUN
ftr-373	289	4	this	this	PRON
ftr-373	289	5	may	may	AUX
ftr-373	289	6	be	be	AUX
ftr-373	289	7	feasible	feasible	ADJ
ftr-373	289	8	–	–	PUNCT
ftr-373	289	9	and	and	CCONJ
ftr-373	289	10	we	we	PRON
ftr-373	289	11	do	do	AUX
ftr-373	289	12	see	see	VERB
ftr-373	289	13	certain	certain	ADJ
ftr-373	289	14	government	government	NOUN
ftr-373	289	15	charges	charge	NOUN
ftr-373	289	16	levied	levy	VERB
ftr-373	289	17	on	on	ADP
ftr-373	289	18	a	a	DET
ftr-373	289	19	“	"	PUNCT
ftr-373	289	20	use	use	NOUN
ftr-373	289	21	”	"	PUNCT
ftr-373	289	22	basis	basis	NOUN
ftr-373	289	23	(	(	PUNCT
ftr-373	289	24	e.g.	e.g.	ADV
ftr-373	289	25	,	,	PUNCT
ftr-373	289	26	toll	toll	NOUN
ftr-373	289	27	roads).51	roads).51	PROPN
ftr-373	289	28	but	but	CCONJ
ftr-373	289	29	more	more	ADV
ftr-373	289	30	broadly	broadly	ADV
ftr-373	289	31	,	,	PUNCT
ftr-373	289	32	this	this	DET
ftr-373	289	33	exercise	exercise	NOUN
ftr-373	289	34	is	be	AUX
ftr-373	289	35	unrealistic	unrealistic	ADJ
ftr-373	289	36	.	.	PUNCT
ftr-373	290	1	many	many	ADJ
ftr-373	290	2	of	of	ADP
ftr-373	290	3	the	the	DET
ftr-373	290	4	goods	good	NOUN
ftr-373	290	5	are	be	AUX
ftr-373	290	6	collective	collective	ADJ
ftr-373	290	7	goods	good	NOUN
ftr-373	290	8	and/or	and/or	CCONJ
ftr-373	290	9	the	the	DET
ftr-373	290	10	amount	amount	NOUN
ftr-373	290	11	of	of	ADP
ftr-373	290	12	behavior	behavior	NOUN
ftr-373	290	13	.	.	PUNCT
ftr-373	291	1	moreover	moreover	ADV
ftr-373	291	2	,	,	PUNCT
ftr-373	291	3	we	we	PRON
ftr-373	291	4	regularly	regularly	ADV
ftr-373	291	5	use	use	VERB
ftr-373	291	6	tax	tax	NOUN
ftr-373	291	7	policy	policy	NOUN
ftr-373	291	8	to	to	PART
ftr-373	291	9	affirmatively	affirmatively	ADV
ftr-373	291	10	shape	shape	VERB
ftr-373	291	11	taxpayer	taxpayer	NOUN
ftr-373	291	12	behavior	behavior	NOUN
ftr-373	291	13	,	,	PUNCT
ftr-373	291	14	whether	whether	SCONJ
ftr-373	291	15	social	social	ADJ
ftr-373	291	16	or	or	CCONJ
ftr-373	291	17	economic	economic	ADJ
ftr-373	291	18	.	.	PUNCT
ftr-373	292	1	49	49	NUM
ftr-373	292	2	.	.	PUNCT
ftr-373	293	1	see	see	VERB
ftr-373	293	2	,	,	PUNCT
ftr-373	293	3	e.g.	e.g.	ADV
ftr-373	293	4	,	,	PUNCT
ftr-373	293	5	supra	supra	PROPN
ftr-373	293	6	note	note	AUX
ftr-373	293	7	47	47	NUM
ftr-373	293	8	.	.	PUNCT
ftr-373	294	1	50	50	NUM
ftr-373	294	2	.	.	PUNCT
ftr-373	294	3	public	public	ADJ
ftr-373	294	4	choice	choice	NOUN
ftr-373	294	5	theory	theory	NOUN
ftr-373	294	6	of	of	ADP
ftr-373	294	7	administrative	administrative	ADJ
ftr-373	294	8	law	law	NOUN
ftr-373	294	9	starts	start	VERB
ftr-373	294	10	with	with	ADP
ftr-373	294	11	the	the	DET
ftr-373	294	12	view	view	NOUN
ftr-373	294	13	that	that	SCONJ
ftr-373	294	14	regulations	regulation	NOUN
ftr-373	294	15	are	be	AUX
ftr-373	294	16	generally	generally	ADV
ftr-373	294	17	justified	justify	VERB
ftr-373	294	18	as	as	ADP
ftr-373	294	19	a	a	DET
ftr-373	294	20	necessary	necessary	ADJ
ftr-373	294	21	response	response	NOUN
ftr-373	294	22	to	to	ADP
ftr-373	294	23	market	market	NOUN
ftr-373	294	24	failure	failure	NOUN
ftr-373	294	25	.	.	PUNCT
ftr-373	295	1	see	see	VERB
ftr-373	295	2	,	,	PUNCT
ftr-373	295	3	e.g.	e.g.	ADV
ftr-373	295	4	,	,	PUNCT
ftr-373	295	5	richard	richard	PROPN
ftr-373	295	6	a.	a.	NOUN
ftr-373	295	7	posner	posner	PROPN
ftr-373	295	8	,	,	PUNCT
ftr-373	295	9	theories	theory	NOUN
ftr-373	295	10	of	of	ADP
ftr-373	295	11	economic	economic	ADJ
ftr-373	295	12	regulation	regulation	NOUN
ftr-373	295	13	,	,	PUNCT
ftr-373	295	14	5	5	NUM
ftr-373	295	15	bell	bell	PROPN
ftr-373	295	16	j.	j.	PROPN
ftr-373	295	17	econ	econ	PROPN
ftr-373	295	18	.	.	PROPN
ftr-373	295	19	&	&	CCONJ
ftr-373	295	20	mgmt	mgmt	PROPN
ftr-373	295	21	sci	sci	PROPN
ftr-373	295	22	.	.	PROPN
ftr-373	295	23	335	335	NUM
ftr-373	295	24	(	(	PUNCT
ftr-373	295	25	1974	1974	NUM
ftr-373	295	26	)	)	PUNCT
ftr-373	295	27	(	(	PUNCT
ftr-373	295	28	discussing	discuss	VERB
ftr-373	295	29	other	other	ADJ
ftr-373	295	30	regulatory	regulatory	ADJ
ftr-373	295	31	theories	theory	NOUN
ftr-373	295	32	as	as	ADP
ftr-373	295	33	also	also	ADV
ftr-373	295	34	viewing	view	VERB
ftr-373	295	35	regulation	regulation	NOUN
ftr-373	295	36	as	as	ADP
ftr-373	295	37	the	the	DET
ftr-373	295	38	government	government	NOUN
ftr-373	295	39	response	response	NOUN
ftr-373	295	40	to	to	ADP
ftr-373	295	41	the	the	DET
ftr-373	295	42	existence	existence	NOUN
ftr-373	295	43	of	of	ADP
ftr-373	295	44	market	market	NOUN
ftr-373	295	45	failures	failure	NOUN
ftr-373	295	46	)	)	PUNCT
ftr-373	295	47	;	;	PUNCT
ftr-373	295	48	see	see	VERB
ftr-373	295	49	also	also	ADV
ftr-373	295	50	sam	sam	PROPN
ftr-373	295	51	peltzman	peltzman	PROPN
ftr-373	295	52	,	,	PUNCT
ftr-373	295	53	toward	toward	ADP
ftr-373	295	54	a	a	DET
ftr-373	295	55	more	more	ADV
ftr-373	295	56	general	general	ADJ
ftr-373	295	57	theory	theory	NOUN
ftr-373	295	58	of	of	ADP
ftr-373	295	59	regulation	regulation	NOUN
ftr-373	295	60	,	,	PUNCT
ftr-373	295	61	19	19	NUM
ftr-373	295	62	j.	j.	PROPN
ftr-373	295	63	l.	l.	PROPN
ftr-373	295	64	&	&	CCONJ
ftr-373	295	65	econ	econ	PROPN
ftr-373	295	66	.	.	PUNCT
ftr-373	296	1	211	211	NUM
ftr-373	296	2	,	,	PUNCT
ftr-373	296	3	212	212	NUM
ftr-373	296	4	(	(	PUNCT
ftr-373	296	5	1976	1976	NUM
ftr-373	296	6	)	)	PUNCT
ftr-373	296	7	.	.	PUNCT
ftr-373	297	1	of	of	ADP
ftr-373	297	2	course	course	ADV
ftr-373	297	3	,	,	PUNCT
ftr-373	297	4	even	even	ADV
ftr-373	297	5	if	if	SCONJ
ftr-373	297	6	much	much	ADJ
ftr-373	297	7	regulation	regulation	NOUN
ftr-373	297	8	would	would	AUX
ftr-373	297	9	be	be	AUX
ftr-373	297	10	justified	justify	VERB
ftr-373	297	11	by	by	ADP
ftr-373	297	12	market	market	NOUN
ftr-373	297	13	failure	failure	NOUN
ftr-373	297	14	,	,	PUNCT
ftr-373	297	15	the	the	DET
ftr-373	297	16	reality	reality	NOUN
ftr-373	297	17	of	of	ADP
ftr-373	297	18	the	the	DET
ftr-373	297	19	legislative	legislative	ADJ
ftr-373	297	20	and	and	CCONJ
ftr-373	297	21	administrative	administrative	ADJ
ftr-373	297	22	process	process	NOUN
ftr-373	297	23	may	may	AUX
ftr-373	297	24	produce	produce	VERB
ftr-373	297	25	an	an	DET
ftr-373	297	26	entirely	entirely	ADV
ftr-373	297	27	different	different	ADJ
ftr-373	297	28	result	result	NOUN
ftr-373	297	29	.	.	PUNCT
ftr-373	298	1	competing	compete	VERB
ftr-373	298	2	theories	theory	NOUN
ftr-373	298	3	of	of	ADP
ftr-373	298	4	regulation	regulation	NOUN
ftr-373	298	5	and	and	CCONJ
ftr-373	298	6	administrative	administrative	ADJ
ftr-373	298	7	law	law	NOUN
ftr-373	298	8	(	(	PUNCT
ftr-373	298	9	including	include	VERB
ftr-373	298	10	public	public	ADJ
ftr-373	298	11	choice	choice	NOUN
ftr-373	298	12	,	,	PUNCT
ftr-373	298	13	neopluralism	neopluralism	NOUN
ftr-373	298	14	,	,	PUNCT
ftr-373	298	15	and	and	CCONJ
ftr-373	298	16	public	public	ADJ
ftr-373	298	17	interest	interest	NOUN
ftr-373	298	18	)	)	PUNCT
ftr-373	298	19	question	question	VERB
ftr-373	298	20	the	the	DET
ftr-373	298	21	degree	degree	NOUN
ftr-373	298	22	to	to	PART
ftr-373	298	23	which	which	PRON
ftr-373	298	24	the	the	DET
ftr-373	298	25	ideal	ideal	NOUN
ftr-373	298	26	of	of	ADP
ftr-373	298	27	regulation	regulation	NOUN
ftr-373	298	28	as	as	ADP
ftr-373	298	29	a	a	DET
ftr-373	298	30	solution	solution	NOUN
ftr-373	298	31	for	for	ADP
ftr-373	298	32	market	market	NOUN
ftr-373	298	33	failure	failure	NOUN
ftr-373	298	34	comports	comport	VERB
ftr-373	298	35	with	with	ADP
ftr-373	298	36	the	the	DET
ftr-373	298	37	actual	actual	ADJ
ftr-373	298	38	regulations	regulation	NOUN
ftr-373	298	39	implemented	implement	VERB
ftr-373	298	40	.	.	PUNCT
ftr-373	299	1	see	see	VERB
ftr-373	299	2	diane	diane	NOUN
ftr-373	299	3	m.	m.	NOUN
ftr-373	299	4	ring	ring	NOUN
ftr-373	299	5	,	,	PUNCT
ftr-373	299	6	on	on	ADP
ftr-373	299	7	the	the	DET
ftr-373	299	8	frontier	frontier	NOUN
ftr-373	299	9	of	of	ADP
ftr-373	299	10	procedural	procedural	ADJ
ftr-373	299	11	innovation	innovation	NOUN
ftr-373	299	12	:	:	PUNCT
ftr-373	299	13	advance	advance	NOUN
ftr-373	299	14	pricing	pricing	NOUN
ftr-373	299	15	agreements	agreement	NOUN
ftr-373	299	16	and	and	CCONJ
ftr-373	299	17	the	the	DET
ftr-373	299	18	struggle	struggle	NOUN
ftr-373	299	19	to	to	PART
ftr-373	299	20	allocate	allocate	VERB
ftr-373	299	21	income	income	NOUN
ftr-373	299	22	for	for	ADP
ftr-373	299	23	cross	cross	NOUN
ftr-373	299	24	border	border	NOUN
ftr-373	299	25	taxation	taxation	NOUN
ftr-373	299	26	,	,	PUNCT
ftr-373	299	27	21	21	NUM
ftr-373	299	28	mich	mich	X
ftr-373	299	29	.	.	PUNCT
ftr-373	300	1	j.	j.	PROPN
ftr-373	300	2	int’l	int’l	PROPN
ftr-373	300	3	l.	l.	PROPN
ftr-373	300	4	143	143	NUM
ftr-373	300	5	,	,	PUNCT
ftr-373	300	6	221	221	NUM
ftr-373	300	7	-	-	SYM
ftr-373	300	8	24	24	NUM
ftr-373	300	9	(	(	PUNCT
ftr-373	300	10	2000	2000	NUM
ftr-373	300	11	)	)	PUNCT
ftr-373	300	12	.	.	PUNCT
ftr-373	301	1	51	51	NUM
ftr-373	301	2	.	.	PUNCT
ftr-373	302	1	although	although	SCONJ
ftr-373	302	2	even	even	ADV
ftr-373	302	3	here	here	ADV
ftr-373	302	4	,	,	PUNCT
ftr-373	302	5	any	any	DET
ftr-373	302	6	potential	potential	ADJ
ftr-373	302	7	market	market	NOUN
ftr-373	302	8	comparison	comparison	NOUN
ftr-373	302	9	would	would	AUX
ftr-373	302	10	be	be	AUX
ftr-373	302	11	distorted	distort	VERB
ftr-373	302	12	by	by	ADP
ftr-373	302	13	the	the	DET
ftr-373	302	14	fact	fact	NOUN
ftr-373	302	15	that	that	SCONJ
ftr-373	302	16	most	most	ADJ
ftr-373	302	17	consumer	consumer	NOUN
ftr-373	302	18	alternatives	alternative	NOUN
ftr-373	302	19	to	to	ADP
ftr-373	302	20	the	the	DET
ftr-373	302	21	toll	toll	NOUN
ftr-373	302	22	road	road	NOUN
ftr-373	302	23	are	be	AUX
ftr-373	302	24	“	"	PUNCT
ftr-373	302	25	free	free	ADJ
ftr-373	302	26	”	"	PUNCT
ftr-373	302	27	roads	road	NOUN
ftr-373	302	28	supported	support	VERB
ftr-373	302	29	by	by	ADP
ftr-373	302	30	tax	tax	NOUN
ftr-373	302	31	dollars	dollar	NOUN
ftr-373	302	32	.	.	PUNCT
ftr-373	303	1	572	572	NUM
ftr-373	303	2	florida	florida	PROPN
ftr-373	303	3	tax	tax	NOUN
ftr-373	303	4	review	review	NOUN
ftr-373	303	5	[	[	X
ftr-373	303	6	vol	vol	NOUN
ftr-373	303	7	.	.	NOUN
ftr-373	303	8	9:5	9:5	NUM
ftr-373	303	9	each	each	DET
ftr-373	303	10	taxpayer	taxpayer	NOUN
ftr-373	303	11	’s	’s	PART
ftr-373	303	12	use	use	NOUN
ftr-373	303	13	or	or	CCONJ
ftr-373	303	14	benefit	benefit	NOUN
ftr-373	303	15	is	be	AUX
ftr-373	303	16	indeterminate	indeterminate	ADJ
ftr-373	303	17	.	.	PUNCT
ftr-373	304	1	thus	thus	ADV
ftr-373	304	2	,	,	PUNCT
ftr-373	304	3	taxes	taxis	NOUN
ftr-373	304	4	are	be	AUX
ftr-373	304	5	not	not	PART
ftr-373	304	6	imposed	impose	VERB
ftr-373	304	7	as	as	ADP
ftr-373	304	8	pure	pure	ADJ
ftr-373	304	9	benefit	benefit	NOUN
ftr-373	304	10	taxes	taxis	NOUN
ftr-373	304	11	.	.	PUNCT
ftr-373	305	1	second	second	ADJ
ftr-373	305	2	,	,	PUNCT
ftr-373	305	3	taxation	taxation	NOUN
ftr-373	305	4	as	as	ADP
ftr-373	305	5	a	a	DET
ftr-373	305	6	theoretical	theoretical	ADJ
ftr-373	305	7	matter	matter	NOUN
ftr-373	305	8	has	have	AUX
ftr-373	305	9	affirmatively	affirmatively	ADV
ftr-373	305	10	adopted	adopt	VERB
ftr-373	305	11	a	a	DET
ftr-373	305	12	distributive	distributive	ADJ
ftr-373	305	13	role	role	NOUN
ftr-373	305	14	in	in	ADP
ftr-373	305	15	society.52	society.52	NOUN
ftr-373	305	16	it	it	PRON
ftr-373	305	17	is	be	AUX
ftr-373	305	18	not	not	PART
ftr-373	305	19	merely	merely	ADV
ftr-373	305	20	practical	practical	ADJ
ftr-373	305	21	considerations	consideration	NOUN
ftr-373	305	22	that	that	PRON
ftr-373	305	23	prevent	prevent	VERB
ftr-373	305	24	the	the	DET
ftr-373	305	25	design	design	NOUN
ftr-373	305	26	and	and	CCONJ
ftr-373	305	27	pursuit	pursuit	NOUN
ftr-373	305	28	of	of	ADP
ftr-373	305	29	pure	pure	ADJ
ftr-373	305	30	benefits	benefit	NOUN
ftr-373	305	31	taxation	taxation	NOUN
ftr-373	305	32	,	,	PUNCT
ftr-373	305	33	but	but	CCONJ
ftr-373	305	34	also	also	ADV
ftr-373	305	35	philosophical	philosophical	ADJ
ftr-373	305	36	and	and	CCONJ
ftr-373	305	37	moral	moral	ADJ
ftr-373	305	38	views	view	NOUN
ftr-373	305	39	on	on	ADP
ftr-373	305	40	the	the	DET
ftr-373	305	41	meaning	meaning	NOUN
ftr-373	305	42	and	and	CCONJ
ftr-373	305	43	legitimacy	legitimacy	NOUN
ftr-373	305	44	of	of	ADP
ftr-373	305	45	government	government	NOUN
ftr-373	305	46	,	,	PUNCT
ftr-373	305	47	its	its	PRON
ftr-373	305	48	roles	role	NOUN
ftr-373	305	49	,	,	PUNCT
ftr-373	305	50	and	and	CCONJ
ftr-373	305	51	the	the	DET
ftr-373	305	52	duties	duty	NOUN
ftr-373	305	53	and	and	CCONJ
ftr-373	305	54	obligations	obligation	NOUN
ftr-373	305	55	of	of	ADP
ftr-373	305	56	citizens:53	citizens:53	X
ftr-373	306	1	[	[	X
ftr-373	306	2	r]egulation	r]egulation	NOUN
ftr-373	306	3	in	in	ADP
ftr-373	306	4	areas	area	NOUN
ftr-373	306	5	such	such	ADJ
ftr-373	306	6	as	as	ADP
ftr-373	306	7	environment	environment	NOUN
ftr-373	306	8	,	,	PUNCT
ftr-373	306	9	food	food	NOUN
ftr-373	306	10	safety	safety	NOUN
ftr-373	306	11	,	,	PUNCT
ftr-373	306	12	and	and	CCONJ
ftr-373	306	13	occupational	occupational	ADJ
ftr-373	306	14	safety	safety	NOUN
ftr-373	306	15	differ	differ	VERB
ftr-373	306	16	from	from	ADP
ftr-373	306	17	regulation	regulation	NOUN
ftr-373	306	18	in	in	ADP
ftr-373	306	19	taxation	taxation	NOUN
ftr-373	306	20	and	and	CCONJ
ftr-373	306	21	social	social	ADJ
ftr-373	306	22	security	security	NOUN
ftr-373	306	23	.	.	PUNCT
ftr-373	307	1	the	the	DET
ftr-373	307	2	former	former	ADJ
ftr-373	307	3	represent	represent	VERB
ftr-373	307	4	acts	act	NOUN
ftr-373	307	5	of	of	ADP
ftr-373	307	6	government	government	NOUN
ftr-373	307	7	intervention	intervention	NOUN
ftr-373	307	8	into	into	ADP
ftr-373	307	9	conduct	conduct	NOUN
ftr-373	307	10	otherwise	otherwise	ADV
ftr-373	307	11	undertaken	undertake	VERB
ftr-373	307	12	by	by	ADP
ftr-373	307	13	the	the	DET
ftr-373	307	14	market	market	NOUN
ftr-373	307	15	.	.	PUNCT
ftr-373	308	1	the	the	DET
ftr-373	308	2	government	government	NOUN
ftr-373	308	3	justifies	justify	VERB
ftr-373	308	4	its	its	PRON
ftr-373	308	5	intervention	intervention	NOUN
ftr-373	308	6	on	on	ADP
ftr-373	308	7	the	the	DET
ftr-373	308	8	grounds	ground	NOUN
ftr-373	308	9	of	of	ADP
ftr-373	308	10	market	market	NOUN
ftr-373	308	11	failure	failure	NOUN
ftr-373	308	12	.	.	PUNCT
ftr-373	309	1	in	in	ADP
ftr-373	309	2	contrast	contrast	NOUN
ftr-373	309	3	,	,	PUNCT
ftr-373	309	4	redistribution	redistribution	NOUN
ftr-373	309	5	regimes	regime	NOUN
ftr-373	309	6	such	such	ADJ
ftr-373	309	7	as	as	ADP
ftr-373	309	8	taxation	taxation	NOUN
ftr-373	309	9	and	and	CCONJ
ftr-373	309	10	social	social	ADJ
ftr-373	309	11	security	security	NOUN
ftr-373	309	12	,	,	PUNCT
ftr-373	309	13	do	do	AUX
ftr-373	309	14	not	not	PART
ftr-373	309	15	redress	redress	VERB
ftr-373	309	16	market	market	NOUN
ftr-373	309	17	failure	failure	NOUN
ftr-373	309	18	but	but	CCONJ
ftr-373	309	19	instead	instead	ADV
ftr-373	309	20	serve	serve	VERB
ftr-373	309	21	a	a	DET
ftr-373	309	22	function	function	NOUN
ftr-373	309	23	entirely	entirely	ADV
ftr-373	309	24	separate	separate	ADJ
ftr-373	309	25	from	from	ADP
ftr-373	309	26	the	the	DET
ftr-373	309	27	market.54	market.54	PROPN
ftr-373	309	28	if	if	SCONJ
ftr-373	309	29	someone	someone	PRON
ftr-373	309	30	seeks	seek	VERB
ftr-373	309	31	to	to	PART
ftr-373	309	32	limit	limit	VERB
ftr-373	309	33	taxation	taxation	NOUN
ftr-373	309	34	solely	solely	ADV
ftr-373	309	35	to	to	ADP
ftr-373	309	36	an	an	DET
ftr-373	309	37	economic	economic	ADJ
ftr-373	309	38	service	service	NOUN
ftr-373	309	39	provider	provider	NOUN
ftr-373	309	40	model	model	NOUN
ftr-373	309	41	,	,	PUNCT
ftr-373	309	42	then	then	ADV
ftr-373	309	43	a	a	DET
ftr-373	309	44	direct	direct	ADJ
ftr-373	309	45	confrontation	confrontation	NOUN
ftr-373	309	46	is	be	AUX
ftr-373	309	47	required	require	VERB
ftr-373	309	48	with	with	ADP
ftr-373	309	49	the	the	DET
ftr-373	309	50	practical	practical	ADJ
ftr-373	309	51	limitations	limitation	NOUN
ftr-373	309	52	of	of	ADP
ftr-373	309	53	pricing	price	VERB
ftr-373	309	54	government	government	NOUN
ftr-373	309	55	goods	good	NOUN
ftr-373	309	56	and	and	CCONJ
ftr-373	309	57	services	service	NOUN
ftr-373	309	58	and	and	CCONJ
ftr-373	309	59	with	with	ADP
ftr-373	309	60	the	the	DET
ftr-373	309	61	redistributive	redistributive	ADJ
ftr-373	309	62	political	political	ADJ
ftr-373	309	63	theories	theory	NOUN
ftr-373	309	64	underlying	underlie	VERB
ftr-373	309	65	the	the	DET
ftr-373	309	66	implementation	implementation	NOUN
ftr-373	309	67	of	of	ADP
ftr-373	309	68	taxation	taxation	NOUN
ftr-373	309	69	and	and	CCONJ
ftr-373	309	70	social	social	ADJ
ftr-373	309	71	security	security	NOUN
ftr-373	309	72	regimes	regime	NOUN
ftr-373	309	73	in	in	ADP
ftr-373	309	74	a	a	DET
ftr-373	309	75	democratic	democratic	ADJ
ftr-373	309	76	state.55	state.55	NOUN
ftr-373	309	77	that	that	PRON
ftr-373	309	78	said	say	VERB
ftr-373	309	79	,	,	PUNCT
ftr-373	309	80	those	those	PRON
ftr-373	309	81	who	who	PRON
ftr-373	309	82	view	view	VERB
ftr-373	309	83	the	the	DET
ftr-373	309	84	tax	tax	NOUN
ftr-373	309	85	competition	competition	NOUN
ftr-373	309	86	question	question	NOUN
ftr-373	309	87	through	through	ADP
ftr-373	309	88	a	a	DET
ftr-373	309	89	pure	pure	ADJ
ftr-373	309	90	market	market	NOUN
ftr-373	309	91	competition	competition	NOUN
ftr-373	309	92	lens	lens	NOUN
ftr-373	309	93	can	can	AUX
ftr-373	309	94	legitimately	legitimately	ADV
ftr-373	309	95	demand	demand	VERB
ftr-373	309	96	an	an	DET
ftr-373	309	97	explanation	explanation	NOUN
ftr-373	309	98	of	of	ADP
ftr-373	309	99	how	how	SCONJ
ftr-373	309	100	the	the	DET
ftr-373	309	101	above	above	ADJ
ftr-373	309	102	arguments	argument	NOUN
ftr-373	309	103	regarding	regard	VERB
ftr-373	309	104	the	the	DET
ftr-373	309	105	special	special	ADJ
ftr-373	309	106	role	role	NOUN
ftr-373	309	107	for	for	ADP
ftr-373	309	108	tax	tax	NOUN
ftr-373	309	109	legislation	legislation	NOUN
ftr-373	309	110	in	in	ADP
ftr-373	309	111	our	our	PRON
ftr-373	309	112	society	society	NOUN
ftr-373	309	113	translate	translate	ADJ
ftr-373	309	114	beyond	beyond	ADP
ftr-373	309	115	national	national	ADJ
ftr-373	309	116	borders	border	NOUN
ftr-373	309	117	in	in	ADP
ftr-373	309	118	a	a	DET
ftr-373	309	119	sovereign	sovereign	ADJ
ftr-373	309	120	state	state	NOUN
ftr-373	309	121	world	world	NOUN
ftr-373	309	122	.	.	PUNCT
ftr-373	310	1	such	such	DET
ftr-373	310	2	an	an	DET
ftr-373	310	3	advocate	advocate	NOUN
ftr-373	310	4	of	of	ADP
ftr-373	310	5	tax	tax	NOUN
ftr-373	310	6	competition	competition	NOUN
ftr-373	310	7	could	could	AUX
ftr-373	310	8	contend	contend	VERB
ftr-373	310	9	:	:	PUNCT
ftr-373	310	10	(	(	PUNCT
ftr-373	310	11	1	1	X
ftr-373	310	12	)	)	PUNCT
ftr-373	310	13	yes	yes	INTJ
ftr-373	310	14	,	,	PUNCT
ftr-373	310	15	the	the	DET
ftr-373	310	16	market	market	NOUN
ftr-373	310	17	price	price	NOUN
ftr-373	310	18	for	for	ADP
ftr-373	310	19	government	government	NOUN
ftr-373	310	20	services	service	NOUN
ftr-373	310	21	may	may	AUX
ftr-373	310	22	be	be	AUX
ftr-373	310	23	imprecise	imprecise	ADV
ftr-373	310	24	,	,	PUNCT
ftr-373	310	25	but	but	CCONJ
ftr-373	310	26	as	as	SCONJ
ftr-373	310	27	countries	country	NOUN
ftr-373	310	28	set	set	VERB
ftr-373	310	29	their	their	PRON
ftr-373	310	30	tax	tax	NOUN
ftr-373	310	31	systems	system	NOUN
ftr-373	310	32	(	(	PUNCT
ftr-373	310	33	and	and	CCONJ
ftr-373	310	34	“	"	PUNCT
ftr-373	310	35	tax	tax	NOUN
ftr-373	310	36	prices	price	NOUN
ftr-373	310	37	”	"	PUNCT
ftr-373	310	38	)	)	PUNCT
ftr-373	310	39	for	for	ADP
ftr-373	310	40	the	the	DET
ftr-373	310	41	business	business	NOUN
ftr-373	310	42	environment	environment	NOUN
ftr-373	310	43	they	they	PRON
ftr-373	310	44	offer	offer	VERB
ftr-373	310	45	,	,	PUNCT
ftr-373	310	46	investor	investor	NOUN
ftr-373	310	47	enthusiasm	enthusiasm	NOUN
ftr-373	310	48	will	will	AUX
ftr-373	310	49	tell	tell	VERB
ftr-373	310	50	them	they	PRON
ftr-373	310	51	whether	whether	SCONJ
ftr-373	310	52	they	they	PRON
ftr-373	310	53	have	have	AUX
ftr-373	310	54	set	set	VERB
ftr-373	310	55	their	their	PRON
ftr-373	310	56	price	price	NOUN
ftr-373	310	57	too	too	ADV
ftr-373	310	58	high	high	ADJ
ftr-373	310	59	or	or	CCONJ
ftr-373	310	60	too	too	ADV
ftr-373	310	61	low	low	ADJ
ftr-373	310	62	for	for	ADP
ftr-373	310	63	the	the	DET
ftr-373	310	64	package	package	NOUN
ftr-373	310	65	they	they	PRON
ftr-373	310	66	offer	offer	VERB
ftr-373	310	67	(	(	PUNCT
ftr-373	310	68	leaving	leave	VERB
ftr-373	310	69	the	the	DET
ftr-373	310	70	countries	country	NOUN
ftr-373	310	71	the	the	DET
ftr-373	310	72	option	option	NOUN
ftr-373	310	73	of	of	ADP
ftr-373	310	74	changing	change	VERB
ftr-373	310	75	either	either	ADV
ftr-373	310	76	)	)	PUNCT
ftr-373	310	77	;	;	PUNCT
ftr-373	310	78	and	and	CCONJ
ftr-373	310	79	(	(	PUNCT
ftr-373	310	80	2	2	X
ftr-373	310	81	)	)	PUNCT
ftr-373	310	82	taxation	taxation	NOUN
ftr-373	310	83	might	might	AUX
ftr-373	310	84	have	have	VERB
ftr-373	310	85	a	a	DET
ftr-373	310	86	significant	significant	ADJ
ftr-373	310	87	redistributive	redistributive	ADJ
ftr-373	310	88	function	function	NOUN
ftr-373	310	89	(	(	PUNCT
ftr-373	310	90	implicit	implicit	ADJ
ftr-373	310	91	in	in	ADP
ftr-373	310	92	fairness	fairness	NOUN
ftr-373	310	93	features	feature	NOUN
ftr-373	310	94	)	)	PUNCT
ftr-373	310	95	domestically	domestically	ADV
ftr-373	310	96	because	because	SCONJ
ftr-373	310	97	that	that	PRON
ftr-373	310	98	comports	comport	VERB
ftr-373	310	99	with	with	ADP
ftr-373	310	100	our	our	PRON
ftr-373	310	101	domestic	domestic	ADJ
ftr-373	310	102	socio	socio	NOUN
ftr-373	310	103	-	-	PUNCT
ftr-373	310	104	political	political	ADJ
ftr-373	310	105	commitment	commitment	NOUN
ftr-373	310	106	,	,	PUNCT
ftr-373	310	107	but	but	CCONJ
ftr-373	310	108	we	we	PRON
ftr-373	310	109	have	have	VERB
ftr-373	310	110	no	no	DET
ftr-373	310	111	such	such	ADJ
ftr-373	310	112	structure	structure	NOUN
ftr-373	310	113	of	of	ADP
ftr-373	310	114	52	52	NUM
ftr-373	310	115	.	.	PUNCT
ftr-373	311	1	see	see	VERB
ftr-373	311	2	,	,	PUNCT
ftr-373	311	3	e.g.	e.g.	ADV
ftr-373	311	4	,	,	PUNCT
ftr-373	311	5	ring	ring	NOUN
ftr-373	311	6	,	,	PUNCT
ftr-373	311	7	supra	supra	PROPN
ftr-373	311	8	note	note	NOUN
ftr-373	311	9	50	50	NUM
ftr-373	311	10	at	at	ADP
ftr-373	311	11	222	222	NUM
ftr-373	311	12	;	;	PUNCT
ftr-373	311	13	steven	steven	PROPN
ftr-373	311	14	p.	p.	PROPN
ftr-373	311	15	croley	croley	PROPN
ftr-373	311	16	,	,	PUNCT
ftr-373	311	17	theories	theory	NOUN
ftr-373	311	18	of	of	ADP
ftr-373	311	19	regulation	regulation	NOUN
ftr-373	311	20	:	:	PUNCT
ftr-373	311	21	incorporating	incorporate	VERB
ftr-373	311	22	the	the	DET
ftr-373	311	23	administrative	administrative	ADJ
ftr-373	311	24	process	process	NOUN
ftr-373	311	25	,	,	PUNCT
ftr-373	311	26	99	99	NUM
ftr-373	311	27	colum	colum	NOUN
ftr-373	311	28	.	.	PUNCT
ftr-373	312	1	l.	l.	PROPN
ftr-373	312	2	rev	rev	PROPN
ftr-373	312	3	.	.	PROPN
ftr-373	312	4	1	1	NUM
ftr-373	312	5	,	,	PUNCT
ftr-373	312	6	4	4	NUM
ftr-373	312	7	n.7	n.7	X
ftr-373	312	8	(	(	PUNCT
ftr-373	312	9	1998	1998	NUM
ftr-373	312	10	)	)	PUNCT
ftr-373	312	11	.	.	PUNCT
ftr-373	313	1	53	53	NUM
ftr-373	313	2	.	.	PUNCT
ftr-373	314	1	asserting	assert	VERB
ftr-373	314	2	this	this	DET
ftr-373	314	3	goal	goal	NOUN
ftr-373	314	4	as	as	ADP
ftr-373	314	5	a	a	DET
ftr-373	314	6	principle	principle	NOUN
ftr-373	314	7	of	of	ADP
ftr-373	314	8	our	our	PRON
ftr-373	314	9	political	political	ADJ
ftr-373	314	10	system	system	NOUN
ftr-373	314	11	does	do	AUX
ftr-373	314	12	not	not	PART
ftr-373	314	13	suggest	suggest	VERB
ftr-373	314	14	it	it	PRON
ftr-373	314	15	is	be	AUX
ftr-373	314	16	self	self	NOUN
ftr-373	314	17	-	-	PUNCT
ftr-373	314	18	executing	execute	VERB
ftr-373	314	19	.	.	PUNCT
ftr-373	315	1	as	as	SCONJ
ftr-373	315	2	noted	note	VERB
ftr-373	315	3	elsewhere	elsewhere	ADV
ftr-373	315	4	,	,	PUNCT
ftr-373	315	5	the	the	DET
ftr-373	315	6	degree	degree	NOUN
ftr-373	315	7	,	,	PUNCT
ftr-373	315	8	contours	contours	PROPN
ftr-373	315	9	,	,	PUNCT
ftr-373	315	10	measurement	measurement	NOUN
ftr-373	315	11	,	,	PUNCT
ftr-373	315	12	and	and	CCONJ
ftr-373	315	13	context	context	NOUN
ftr-373	315	14	of	of	ADP
ftr-373	315	15	“	"	PUNCT
ftr-373	315	16	redistribution	redistribution	NOUN
ftr-373	315	17	”	"	PUNCT
ftr-373	315	18	in	in	ADP
ftr-373	315	19	the	the	DET
ftr-373	315	20	domestic	domestic	ADJ
ftr-373	315	21	tax	tax	NOUN
ftr-373	315	22	system	system	NOUN
ftr-373	315	23	remains	remain	VERB
ftr-373	315	24	contentious	contentious	ADJ
ftr-373	315	25	.	.	PUNCT
ftr-373	316	1	54	54	NUM
ftr-373	316	2	.	.	X
ftr-373	316	3	ring	ring	NOUN
ftr-373	316	4	,	,	PUNCT
ftr-373	316	5	supra	supra	PROPN
ftr-373	316	6	note	note	VERB
ftr-373	316	7	50	50	NUM
ftr-373	316	8	at	at	ADP
ftr-373	316	9	223	223	NUM
ftr-373	316	10	;	;	PUNCT
ftr-373	316	11	see	see	VERB
ftr-373	316	12	also	also	ADV
ftr-373	316	13	posner	posner	NOUN
ftr-373	316	14	,	,	PUNCT
ftr-373	316	15	supra	supra	PROPN
ftr-373	316	16	note	note	VERB
ftr-373	316	17	50	50	NUM
ftr-373	316	18	;	;	PUNCT
ftr-373	316	19	croley	croley	ADJ
ftr-373	316	20	,	,	PUNCT
ftr-373	316	21	supra	supra	ADJ
ftr-373	316	22	note	note	NOUN
ftr-373	316	23	52	52	NUM
ftr-373	316	24	at	at	ADP
ftr-373	316	25	4	4	NUM
ftr-373	316	26	n.7	n.7	NOUN
ftr-373	316	27	.	.	PUNCT
ftr-373	317	1	55	55	NUM
ftr-373	317	2	.	.	PUNCT
ftr-373	318	1	see	see	VERB
ftr-373	318	2	james	james	PROPN
ftr-373	318	3	repetti	repetti	PROPN
ftr-373	318	4	,	,	PUNCT
ftr-373	318	5	democracy	democracy	NOUN
ftr-373	318	6	and	and	CCONJ
ftr-373	318	7	opportunity	opportunity	NOUN
ftr-373	318	8	:	:	PUNCT
ftr-373	318	9	a	a	DET
ftr-373	318	10	new	new	ADJ
ftr-373	318	11	paradigm	paradigm	NOUN
ftr-373	318	12	in	in	ADP
ftr-373	318	13	tax	tax	NOUN
ftr-373	318	14	equity	equity	NOUN
ftr-373	318	15	,	,	PUNCT
ftr-373	318	16	61	61	NUM
ftr-373	318	17	vand	vand	NOUN
ftr-373	318	18	.	.	PUNCT
ftr-373	319	1	l.	l.	PROPN
ftr-373	319	2	rev	rev	PROPN
ftr-373	319	3	.	.	PROPN
ftr-373	319	4	1129	1129	NUM
ftr-373	319	5	(	(	PUNCT
ftr-373	319	6	2008	2008	NUM
ftr-373	319	7	)	)	PUNCT
ftr-373	319	8	.	.	PUNCT
ftr-373	320	1	2009	2009	NUM
ftr-373	320	2	]	]	PUNCT
ftr-373	320	3	democracy	democracy	NOUN
ftr-373	320	4	,	,	PUNCT
ftr-373	320	5	sovereignty	sovereignty	NOUN
ftr-373	320	6	and	and	CCONJ
ftr-373	320	7	tax	tax	NOUN
ftr-373	320	8	competition	competition	NOUN
ftr-373	320	9	573	573	NUM
ftr-373	320	10	commitment	commitment	NOUN
ftr-373	320	11	beyond	beyond	ADP
ftr-373	320	12	our	our	PRON
ftr-373	320	13	borders	border	NOUN
ftr-373	320	14	–	–	PUNCT
ftr-373	320	15	that	that	PRON
ftr-373	320	16	is	be	AUX
ftr-373	320	17	the	the	DET
ftr-373	320	18	nature	nature	NOUN
ftr-373	320	19	of	of	ADP
ftr-373	320	20	a	a	DET
ftr-373	320	21	sovereign	sovereign	ADJ
ftr-373	320	22	state	state	NOUN
ftr-373	320	23	system	system	NOUN
ftr-373	320	24	.	.	PUNCT
ftr-373	321	1	thus	thus	ADV
ftr-373	321	2	,	,	PUNCT
ftr-373	321	3	critics	critic	NOUN
ftr-373	321	4	of	of	ADP
ftr-373	321	5	tax	tax	NOUN
ftr-373	321	6	competition	competition	NOUN
ftr-373	321	7	must	must	AUX
ftr-373	321	8	answer	answer	VERB
ftr-373	321	9	the	the	DET
ftr-373	321	10	challenge	challenge	NOUN
ftr-373	321	11	of	of	ADP
ftr-373	321	12	the	the	DET
ftr-373	321	13	“	"	PUNCT
ftr-373	321	14	pro	pro	ADJ
ftr-373	321	15	-	-	ADJ
ftr-373	321	16	competition	competition	ADJ
ftr-373	321	17	”	"	PUNCT
ftr-373	321	18	position	position	NOUN
ftr-373	321	19	.	.	PUNCT
ftr-373	322	1	b.	b.	PROPN
ftr-373	323	1	an	an	DET
ftr-373	323	2	efficiency	efficiency	NOUN
ftr-373	323	3	critique	critique	NOUN
ftr-373	323	4	of	of	ADP
ftr-373	323	5	the	the	DET
ftr-373	323	6	pro	pro	ADJ
ftr-373	323	7	-	-	ADJ
ftr-373	323	8	competition	competition	ADJ
ftr-373	323	9	position	position	NOUN
ftr-373	323	10	?	?	PUNCT
ftr-373	324	1	one	one	NUM
ftr-373	324	2	obvious	obvious	ADJ
ftr-373	324	3	option	option	NOUN
ftr-373	324	4	is	be	AUX
ftr-373	324	5	to	to	PART
ftr-373	324	6	accept	accept	VERB
ftr-373	324	7	(	(	PUNCT
ftr-373	324	8	at	at	ADP
ftr-373	324	9	least	least	ADJ
ftr-373	324	10	for	for	ADP
ftr-373	324	11	purposes	purpose	NOUN
ftr-373	324	12	of	of	ADP
ftr-373	324	13	argument	argument	NOUN
ftr-373	324	14	)	)	PUNCT
ftr-373	324	15	the	the	DET
ftr-373	324	16	market	market	NOUN
ftr-373	324	17	model	model	NOUN
ftr-373	324	18	of	of	ADP
ftr-373	324	19	taxation	taxation	NOUN
ftr-373	324	20	and	and	CCONJ
ftr-373	324	21	demonstrate	demonstrate	VERB
ftr-373	324	22	that	that	SCONJ
ftr-373	324	23	this	this	DET
ftr-373	324	24	market	market	NOUN
ftr-373	324	25	experiences	experience	NOUN
ftr-373	324	26	“	"	PUNCT
ftr-373	324	27	failures	failure	NOUN
ftr-373	324	28	”	"	PUNCT
ftr-373	324	29	which	which	PRON
ftr-373	324	30	,	,	PUNCT
ftr-373	324	31	even	even	ADV
ftr-373	324	32	under	under	ADP
ftr-373	324	33	a	a	DET
ftr-373	324	34	market	market	NOUN
ftr-373	324	35	model	model	NOUN
ftr-373	324	36	,	,	PUNCT
ftr-373	324	37	would	would	AUX
ftr-373	324	38	support	support	VERB
ftr-373	324	39	intervention	intervention	NOUN
ftr-373	324	40	.	.	PUNCT
ftr-373	325	1	thus	thus	ADV
ftr-373	325	2	,	,	PUNCT
ftr-373	325	3	even	even	ADV
ftr-373	325	4	if	if	SCONJ
ftr-373	325	5	taxation	taxation	NOUN
ftr-373	325	6	constitutes	constitute	VERB
ftr-373	325	7	a	a	DET
ftr-373	325	8	market	market	NOUN
ftr-373	325	9	in	in	ADP
ftr-373	325	10	government	government	NOUN
ftr-373	325	11	services	service	NOUN
ftr-373	325	12	,	,	PUNCT
ftr-373	325	13	regulation	regulation	NOUN
ftr-373	325	14	is	be	AUX
ftr-373	325	15	justified	justify	VERB
ftr-373	325	16	where	where	SCONJ
ftr-373	325	17	the	the	DET
ftr-373	325	18	market	market	NOUN
ftr-373	325	19	generates	generate	VERB
ftr-373	325	20	externalities	externality	NOUN
ftr-373	325	21	.	.	PUNCT
ftr-373	326	1	the	the	DET
ftr-373	326	2	oecd	oecd	PROPN
ftr-373	326	3	1998	1998	NUM
ftr-373	326	4	report	report	NOUN
ftr-373	326	5	can	can	AUX
ftr-373	326	6	be	be	AUX
ftr-373	326	7	read	read	VERB
ftr-373	326	8	as	as	ADP
ftr-373	326	9	urging	urge	VERB
ftr-373	326	10	that	that	DET
ftr-373	326	11	view	view	NOUN
ftr-373	326	12	,	,	PUNCT
ftr-373	326	13	at	at	ADP
ftr-373	326	14	least	least	ADJ
ftr-373	326	15	in	in	ADP
ftr-373	326	16	part	part	NOUN
ftr-373	326	17	:	:	PUNCT
ftr-373	326	18	the	the	DET
ftr-373	326	19	[	[	X
ftr-373	326	20	oecd	oecd	X
ftr-373	326	21	]	]	X
ftr-373	326	22	seeks	seek	VERB
ftr-373	326	23	to	to	PART
ftr-373	326	24	safeguard	safeguard	VERB
ftr-373	326	25	and	and	CCONJ
ftr-373	326	26	promote	promote	VERB
ftr-373	326	27	an	an	DET
ftr-373	326	28	open	open	ADJ
ftr-373	326	29	,	,	PUNCT
ftr-373	326	30	multilateral	multilateral	ADJ
ftr-373	326	31	trading	trading	NOUN
ftr-373	326	32	system	system	NOUN
ftr-373	326	33	and	and	CCONJ
ftr-373	326	34	to	to	PART
ftr-373	326	35	encourage	encourage	VERB
ftr-373	326	36	adjustments	adjustment	NOUN
ftr-373	326	37	to	to	ADP
ftr-373	326	38	that	that	DET
ftr-373	326	39	system	system	NOUN
ftr-373	326	40	to	to	PART
ftr-373	326	41	take	take	VERB
ftr-373	326	42	into	into	ADP
ftr-373	326	43	account	account	NOUN
ftr-373	326	44	the	the	DET
ftr-373	326	45	changing	change	VERB
ftr-373	326	46	nature	nature	NOUN
ftr-373	326	47	of	of	ADP
ftr-373	326	48	international	international	ADJ
ftr-373	326	49	trade	trade	NOUN
ftr-373	326	50	,	,	PUNCT
ftr-373	326	51	including	include	VERB
ftr-373	326	52	the	the	DET
ftr-373	326	53	interface	interface	NOUN
ftr-373	326	54	between	between	ADP
ftr-373	326	55	trade	trade	NOUN
ftr-373	326	56	,	,	PUNCT
ftr-373	326	57	investment	investment	NOUN
ftr-373	326	58	and	and	CCONJ
ftr-373	326	59	taxation	taxation	NOUN
ftr-373	326	60	.	.	PUNCT
ftr-373	326	61	.	.	PUNCT
ftr-373	326	62	.	.	PUNCT
ftr-373	326	63	.	.	PUNCT
ftr-373	327	1	[	[	X
ftr-373	327	2	the	the	DET
ftr-373	327	3	report	report	NOUN
ftr-373	327	4	’s	’s	PART
ftr-373	327	5	proposals	proposal	NOUN
ftr-373	327	6	]	]	PUNCT
ftr-373	327	7	will	will	AUX
ftr-373	327	8	further	far	ADV
ftr-373	327	9	promote	promote	VERB
ftr-373	327	10	these	these	DET
ftr-373	327	11	objectives	objective	NOUN
ftr-373	327	12	by	by	ADP
ftr-373	327	13	reducing	reduce	VERB
ftr-373	327	14	the	the	DET
ftr-373	327	15	distortionary	distortionary	ADJ
ftr-373	327	16	influence	influence	NOUN
ftr-373	327	17	of	of	ADP
ftr-373	327	18	taxation	taxation	NOUN
ftr-373	327	19	on	on	ADP
ftr-373	327	20	the	the	DET
ftr-373	327	21	location	location	NOUN
ftr-373	327	22	of	of	ADP
ftr-373	327	23	mobile	mobile	ADJ
ftr-373	327	24	financial	financial	ADJ
ftr-373	327	25	and	and	CCONJ
ftr-373	327	26	service	service	NOUN
ftr-373	327	27	activities	activity	NOUN
ftr-373	327	28	,	,	PUNCT
ftr-373	327	29	thereby	thereby	ADV
ftr-373	327	30	promoting	promote	VERB
ftr-373	327	31	fair	fair	ADJ
ftr-373	327	32	competition	competition	NOUN
ftr-373	327	33	for	for	ADP
ftr-373	327	34	real	real	ADJ
ftr-373	327	35	economic	economic	ADJ
ftr-373	327	36	activities.56	activities.56	NOUN
ftr-373	327	37	essentially	essentially	ADV
ftr-373	327	38	,	,	PUNCT
ftr-373	327	39	proponents	proponent	NOUN
ftr-373	327	40	of	of	ADP
ftr-373	327	41	the	the	DET
ftr-373	327	42	oecd	oecd	PROPN
ftr-373	327	43	plan	plan	NOUN
ftr-373	327	44	can	can	AUX
ftr-373	327	45	justify	justify	VERB
ftr-373	327	46	the	the	DET
ftr-373	327	47	project	project	NOUN
ftr-373	327	48	on	on	ADP
ftr-373	327	49	market	market	NOUN
ftr-373	327	50	failure	failure	NOUN
ftr-373	327	51	grounds.57	grounds.57	PROPN
ftr-373	328	1	the	the	DET
ftr-373	328	2	problem	problem	NOUN
ftr-373	328	3	,	,	PUNCT
ftr-373	328	4	however	however	ADV
ftr-373	328	5	,	,	PUNCT
ftr-373	328	6	in	in	ADP
ftr-373	328	7	trying	try	VERB
ftr-373	328	8	to	to	PART
ftr-373	328	9	cast	cast	VERB
ftr-373	328	10	harmful	harmful	ADJ
ftr-373	328	11	tax	tax	NOUN
ftr-373	328	12	competition	competition	NOUN
ftr-373	328	13	as	as	ADP
ftr-373	328	14	market	market	NOUN
ftr-373	328	15	failure	failure	NOUN
ftr-373	328	16	requiring	require	VERB
ftr-373	328	17	government	government	NOUN
ftr-373	328	18	intervention	intervention	NOUN
ftr-373	328	19	(	(	PUNCT
ftr-373	328	20	i.e.	i.e.	X
ftr-373	328	21	regulation	regulation	NOUN
ftr-373	328	22	)	)	PUNCT
ftr-373	328	23	is	be	AUX
ftr-373	328	24	that	that	SCONJ
ftr-373	328	25	the	the	DET
ftr-373	328	26	necessary	necessary	ADJ
ftr-373	328	27	“	"	PUNCT
ftr-373	328	28	regulation	regulation	NOUN
ftr-373	328	29	”	"	PUNCT
ftr-373	328	30	would	would	AUX
ftr-373	328	31	be	be	AUX
ftr-373	328	32	supranational	supranational	ADJ
ftr-373	328	33	.	.	PUNCT
ftr-373	329	1	if	if	SCONJ
ftr-373	329	2	the	the	DET
ftr-373	329	3	market	market	NOUN
ftr-373	329	4	experiencing	experience	VERB
ftr-373	329	5	failure	failure	NOUN
ftr-373	329	6	is	be	AUX
ftr-373	329	7	the	the	DET
ftr-373	329	8	states	state	NOUN
ftr-373	329	9	’	'	PUNCT
ftr-373	329	10	selling	selling	NOUN
ftr-373	329	11	of	of	ADP
ftr-373	329	12	services	service	NOUN
ftr-373	329	13	and	and	CCONJ
ftr-373	329	14	infrastructure	infrastructure	NOUN
ftr-373	329	15	for	for	ADP
ftr-373	329	16	the	the	DET
ftr-373	329	17	“	"	PUNCT
ftr-373	329	18	price	price	NOUN
ftr-373	329	19	”	"	PUNCT
ftr-373	329	20	of	of	ADP
ftr-373	329	21	taxes	taxis	NOUN
ftr-373	329	22	,	,	PUNCT
ftr-373	329	23	then	then	ADV
ftr-373	329	24	presumably	presumably	ADV
ftr-373	329	25	the	the	DET
ftr-373	329	26	design	design	NOUN
ftr-373	329	27	,	,	PUNCT
ftr-373	329	28	implementation	implementation	NOUN
ftr-373	329	29	and	and	CCONJ
ftr-373	329	30	enforcement	enforcement	NOUN
ftr-373	329	31	of	of	ADP
ftr-373	329	32	that	that	DET
ftr-373	329	33	regulatory	regulatory	ADJ
ftr-373	329	34	intervention	intervention	NOUN
ftr-373	329	35	must	must	AUX
ftr-373	329	36	come	come	VERB
ftr-373	329	37	from	from	ADP
ftr-373	329	38	a	a	DET
ftr-373	329	39	body	body	NOUN
ftr-373	329	40	above	above	ADP
ftr-373	329	41	the	the	DET
ftr-373	329	42	market	market	NOUN
ftr-373	329	43	players	player	NOUN
ftr-373	329	44	–	–	PUNCT
ftr-373	329	45	i.e.	i.e.	X
ftr-373	329	46	a	a	DET
ftr-373	329	47	suprastate	suprastate	ADJ
ftr-373	329	48	body.58	body.58	NOUN
ftr-373	329	49	but	but	CCONJ
ftr-373	329	50	do	do	AUX
ftr-373	329	51	supranational	supranational	ADJ
ftr-373	329	52	bodies	body	NOUN
ftr-373	329	53	possess	possess	VERB
ftr-373	329	54	the	the	DET
ftr-373	329	55	requisite	requisite	ADJ
ftr-373	329	56	authority	authority	NOUN
ftr-373	329	57	?	?	PUNCT
ftr-373	330	1	within	within	ADP
ftr-373	330	2	the	the	DET
ftr-373	330	3	domestic	domestic	ADJ
ftr-373	330	4	arena	arena	NOUN
ftr-373	330	5	the	the	DET
ftr-373	330	6	justification	justification	NOUN
ftr-373	330	7	(	(	PUNCT
ftr-373	330	8	as	as	SCONJ
ftr-373	330	9	opposed	oppose	VERB
ftr-373	330	10	to	to	PART
ftr-373	330	11	“	"	PUNCT
ftr-373	330	12	need	need	VERB
ftr-373	330	13	”	"	PUNCT
ftr-373	330	14	)	)	PUNCT
ftr-373	330	15	for	for	ADP
ftr-373	330	16	government	government	NOUN
ftr-373	330	17	intervention	intervention	NOUN
ftr-373	330	18	itself	itself	PRON
ftr-373	330	19	and	and	CCONJ
ftr-373	330	20	for	for	ADP
ftr-373	330	21	the	the	DET
ftr-373	330	22	use	use	NOUN
ftr-373	330	23	of	of	ADP
ftr-373	330	24	force	force	NOUN
ftr-373	330	25	by	by	ADP
ftr-373	330	26	a	a	DET
ftr-373	330	27	state	state	NOUN
ftr-373	330	28	on	on	ADP
ftr-373	330	29	its	its	PRON
ftr-373	330	30	people	people	NOUN
ftr-373	330	31	derives	derive	VERB
ftr-373	330	32	from	from	ADP
ftr-373	330	33	the	the	DET
ftr-373	330	34	nature	nature	NOUN
ftr-373	330	35	56	56	NUM
ftr-373	330	36	.	.	PUNCT
ftr-373	331	1	oecd	oecd	PROPN
ftr-373	331	2	1998	1998	NUM
ftr-373	331	3	report	report	NOUN
ftr-373	331	4	,	,	PUNCT
ftr-373	331	5	supra	supra	PROPN
ftr-373	331	6	note	note	NOUN
ftr-373	331	7	18	18	NUM
ftr-373	331	8	at	at	ADP
ftr-373	331	9	9	9	NUM
ftr-373	331	10	.	.	PUNCT
ftr-373	331	11	57	57	NUM
ftr-373	331	12	.	.	PUNCT
ftr-373	332	1	the	the	DET
ftr-373	332	2	precise	precise	ADJ
ftr-373	332	3	nature	nature	NOUN
ftr-373	332	4	of	of	ADP
ftr-373	332	5	that	that	DET
ftr-373	332	6	market	market	NOUN
ftr-373	332	7	failure	failure	NOUN
ftr-373	332	8	may	may	AUX
ftr-373	332	9	depend	depend	VERB
ftr-373	332	10	on	on	ADP
ftr-373	332	11	context	context	NOUN
ftr-373	332	12	.	.	PUNCT
ftr-373	333	1	for	for	ADP
ftr-373	333	2	example	example	NOUN
ftr-373	333	3	,	,	PUNCT
ftr-373	333	4	where	where	SCONJ
ftr-373	333	5	havens	haven	NOUN
ftr-373	333	6	’	'	PUNCT
ftr-373	333	7	rules	rule	NOUN
ftr-373	333	8	enable	enable	VERB
ftr-373	333	9	easily	easily	ADV
ftr-373	333	10	hidden	hide	VERB
ftr-373	333	11	financial	financial	ADJ
ftr-373	333	12	assets	asset	NOUN
ftr-373	333	13	to	to	PART
ftr-373	333	14	stay	stay	VERB
ftr-373	333	15	hidden	hidden	ADJ
ftr-373	333	16	,	,	PUNCT
ftr-373	333	17	we	we	PRON
ftr-373	333	18	might	might	AUX
ftr-373	333	19	say	say	VERB
ftr-373	333	20	the	the	DET
ftr-373	333	21	market	market	NOUN
ftr-373	333	22	lacks	lack	VERB
ftr-373	333	23	complete	complete	ADJ
ftr-373	333	24	information	information	NOUN
ftr-373	333	25	.	.	PUNCT
ftr-373	334	1	if	if	SCONJ
ftr-373	334	2	a	a	DET
ftr-373	334	3	residence	residence	NOUN
ftr-373	334	4	country	country	NOUN
ftr-373	334	5	has	have	VERB
ftr-373	334	6	incomplete	incomplete	ADJ
ftr-373	334	7	information	information	NOUN
ftr-373	334	8	on	on	ADP
ftr-373	334	9	a	a	DET
ftr-373	334	10	taxpayer	taxpayer	NOUN
ftr-373	334	11	’s	’s	PART
ftr-373	334	12	true	true	ADJ
ftr-373	334	13	income	income	NOUN
ftr-373	334	14	and	and	CCONJ
ftr-373	334	15	financial	financial	ADJ
ftr-373	334	16	situation	situation	NOUN
ftr-373	334	17	,	,	PUNCT
ftr-373	334	18	it	it	PRON
ftr-373	334	19	is	be	AUX
ftr-373	334	20	unable	unable	ADJ
ftr-373	334	21	to	to	PART
ftr-373	334	22	charge	charge	VERB
ftr-373	334	23	the	the	DET
ftr-373	334	24	“	"	PUNCT
ftr-373	334	25	accurate	accurate	ADJ
ftr-373	334	26	”	"	PUNCT
ftr-373	334	27	price	price	NOUN
ftr-373	334	28	for	for	ADP
ftr-373	334	29	the	the	DET
ftr-373	334	30	benefits	benefit	NOUN
ftr-373	334	31	being	be	AUX
ftr-373	334	32	provided	provide	VERB
ftr-373	334	33	.	.	PUNCT
ftr-373	335	1	58	58	NUM
ftr-373	335	2	.	.	PUNCT
ftr-373	336	1	for	for	ADP
ftr-373	336	2	comparison	comparison	NOUN
ftr-373	336	3	,	,	PUNCT
ftr-373	336	4	if	if	SCONJ
ftr-373	336	5	the	the	DET
ftr-373	336	6	market	market	NOUN
ftr-373	336	7	for	for	ADP
ftr-373	336	8	beef	beef	NOUN
ftr-373	336	9	in	in	ADP
ftr-373	336	10	the	the	DET
ftr-373	336	11	united	united	PROPN
ftr-373	336	12	states	states	PROPN
ftr-373	336	13	is	be	AUX
ftr-373	336	14	experiencing	experience	VERB
ftr-373	336	15	some	some	DET
ftr-373	336	16	market	market	NOUN
ftr-373	336	17	failure	failure	NOUN
ftr-373	336	18	(	(	PUNCT
ftr-373	336	19	perhaps	perhaps	ADV
ftr-373	336	20	due	due	ADP
ftr-373	336	21	to	to	ADP
ftr-373	336	22	information	information	NOUN
ftr-373	336	23	and	and	CCONJ
ftr-373	336	24	transaction	transaction	NOUN
ftr-373	336	25	costs	cost	NOUN
ftr-373	336	26	)	)	PUNCT
ftr-373	336	27	then	then	ADV
ftr-373	336	28	remedial	remedial	ADJ
ftr-373	336	29	intervention	intervention	NOUN
ftr-373	336	30	would	would	AUX
ftr-373	336	31	be	be	AUX
ftr-373	336	32	needed	need	VERB
ftr-373	336	33	at	at	ADP
ftr-373	336	34	an	an	DET
ftr-373	336	35	enforceable	enforceable	ADJ
ftr-373	336	36	level	level	NOUN
ftr-373	336	37	above	above	ADP
ftr-373	336	38	the	the	DET
ftr-373	336	39	market	market	NOUN
ftr-373	336	40	participants	participant	NOUN
ftr-373	336	41	(	(	PUNCT
ftr-373	336	42	beef	beef	NOUN
ftr-373	336	43	producers	producer	NOUN
ftr-373	336	44	)	)	PUNCT
ftr-373	336	45	.	.	PUNCT
ftr-373	337	1	574	574	NUM
ftr-373	337	2	florida	florida	PROPN
ftr-373	337	3	tax	tax	NOUN
ftr-373	337	4	review	review	NOUN
ftr-373	337	5	[	[	X
ftr-373	337	6	vol	vol	NOUN
ftr-373	337	7	.	.	NOUN
ftr-373	337	8	9:5	9:5	NUM
ftr-373	337	9	and	and	CCONJ
ftr-373	337	10	sources	source	NOUN
ftr-373	337	11	of	of	ADP
ftr-373	337	12	legitimacy	legitimacy	NOUN
ftr-373	337	13	in	in	ADP
ftr-373	337	14	a	a	DET
ftr-373	337	15	democratic	democratic	ADJ
ftr-373	337	16	sovereign	sovereign	NOUN
ftr-373	337	17	state.59	state.59	VERB
ftr-373	337	18	the	the	DET
ftr-373	337	19	same	same	ADJ
ftr-373	337	20	rationale	rationale	NOUN
ftr-373	337	21	fails	fail	VERB
ftr-373	337	22	at	at	ADP
ftr-373	337	23	the	the	DET
ftr-373	337	24	international	international	ADJ
ftr-373	337	25	level	level	NOUN
ftr-373	337	26	.	.	PUNCT
ftr-373	338	1	international	international	ADJ
ftr-373	338	2	bodies	body	NOUN
ftr-373	338	3	can	can	AUX
ftr-373	338	4	be	be	AUX
ftr-373	338	5	powerful	powerful	ADJ
ftr-373	338	6	and	and	CCONJ
ftr-373	338	7	influential	influential	ADJ
ftr-373	338	8	but	but	CCONJ
ftr-373	338	9	their	their	PRON
ftr-373	338	10	ability	ability	NOUN
ftr-373	338	11	to	to	PART
ftr-373	338	12	use	use	VERB
ftr-373	338	13	force	force	NOUN
ftr-373	338	14	is	be	AUX
ftr-373	338	15	constrained	constrain	VERB
ftr-373	338	16	by	by	ADP
ftr-373	338	17	the	the	DET
ftr-373	338	18	nature	nature	NOUN
ftr-373	338	19	of	of	ADP
ftr-373	338	20	their	their	PRON
ftr-373	338	21	legitimacy	legitimacy	NOUN
ftr-373	338	22	which	which	PRON
ftr-373	338	23	differs	differ	VERB
ftr-373	338	24	from	from	ADP
ftr-373	338	25	that	that	PRON
ftr-373	338	26	of	of	ADP
ftr-373	338	27	sovereign	sovereign	ADJ
ftr-373	338	28	states	state	NOUN
ftr-373	338	29	.	.	PUNCT
ftr-373	339	1	globally	globally	ADV
ftr-373	339	2	,	,	PUNCT
ftr-373	339	3	we	we	PRON
ftr-373	339	4	may	may	AUX
ftr-373	339	5	see	see	VERB
ftr-373	339	6	market	market	NOUN
ftr-373	339	7	failure	failure	NOUN
ftr-373	339	8	but	but	CCONJ
ftr-373	339	9	we	we	PRON
ftr-373	339	10	do	do	AUX
ftr-373	339	11	not	not	PART
ftr-373	339	12	see	see	VERB
ftr-373	339	13	the	the	DET
ftr-373	339	14	same	same	ADJ
ftr-373	339	15	political	political	ADJ
ftr-373	339	16	theory	theory	NOUN
ftr-373	339	17	supporting	support	VERB
ftr-373	339	18	supranational	supranational	ADJ
ftr-373	339	19	imposition	imposition	NOUN
ftr-373	339	20	of	of	ADP
ftr-373	339	21	force	force	NOUN
ftr-373	339	22	.	.	PUNCT
ftr-373	340	1	yet	yet	ADV
ftr-373	340	2	that	that	PRON
ftr-373	340	3	is	be	AUX
ftr-373	340	4	what	what	PRON
ftr-373	340	5	“	"	PUNCT
ftr-373	340	6	regulation	regulation	NOUN
ftr-373	340	7	”	"	PUNCT
ftr-373	340	8	of	of	ADP
ftr-373	340	9	tax	tax	NOUN
ftr-373	340	10	competition	competition	NOUN
ftr-373	340	11	on	on	ADP
ftr-373	340	12	market	market	NOUN
ftr-373	340	13	failure	failure	NOUN
ftr-373	340	14	grounds	ground	NOUN
ftr-373	340	15	would	would	AUX
ftr-373	340	16	require	require	VERB
ftr-373	340	17	.	.	PUNCT
ftr-373	341	1	without	without	ADP
ftr-373	341	2	justification	justification	NOUN
ftr-373	341	3	,	,	PUNCT
ftr-373	341	4	what	what	PRON
ftr-373	341	5	is	be	AUX
ftr-373	341	6	the	the	DET
ftr-373	341	7	legitimate	legitimate	ADJ
ftr-373	341	8	role	role	NOUN
ftr-373	341	9	here	here	ADV
ftr-373	341	10	for	for	ADP
ftr-373	341	11	the	the	DET
ftr-373	341	12	oecd	oecd	PROPN
ftr-373	341	13	,	,	PUNCT
ftr-373	341	14	the	the	DET
ftr-373	341	15	eu	eu	PROPN
ftr-373	341	16	or	or	CCONJ
ftr-373	341	17	other	other	ADJ
ftr-373	341	18	global	global	ADJ
ftr-373	341	19	actor	actor	NOUN
ftr-373	341	20	?	?	PUNCT
ftr-373	342	1	proponents	proponent	NOUN
ftr-373	342	2	of	of	ADP
ftr-373	342	3	the	the	DET
ftr-373	342	4	oecd	oecd	PROPN
ftr-373	342	5	project	project	NOUN
ftr-373	342	6	(	(	PUNCT
ftr-373	342	7	or	or	CCONJ
ftr-373	342	8	of	of	ADP
ftr-373	342	9	similar	similar	ADJ
ftr-373	342	10	efforts	effort	NOUN
ftr-373	342	11	to	to	PART
ftr-373	342	12	limit	limit	VERB
ftr-373	342	13	certain	certain	ADJ
ftr-373	342	14	tax	tax	NOUN
ftr-373	342	15	competition	competition	NOUN
ftr-373	342	16	)	)	PUNCT
ftr-373	342	17	could	could	AUX
ftr-373	342	18	challenge	challenge	VERB
ftr-373	342	19	this	this	DET
ftr-373	342	20	interpretation	interpretation	NOUN
ftr-373	342	21	of	of	ADP
ftr-373	342	22	the	the	DET
ftr-373	342	23	market	market	NOUN
ftr-373	342	24	failure	failure	NOUN
ftr-373	342	25	story	story	NOUN
ftr-373	342	26	by	by	ADP
ftr-373	342	27	contending	contend	VERB
ftr-373	342	28	that	that	SCONJ
ftr-373	342	29	their	their	PRON
ftr-373	342	30	goal	goal	NOUN
ftr-373	342	31	is	be	AUX
ftr-373	342	32	only	only	ADV
ftr-373	342	33	to	to	PART
ftr-373	342	34	curb	curb	VERB
ftr-373	342	35	such	such	ADJ
ftr-373	342	36	“	"	PUNCT
ftr-373	342	37	harmful	harmful	ADJ
ftr-373	342	38	”	"	PUNCT
ftr-373	342	39	tax	tax	NOUN
ftr-373	342	40	competition	competition	NOUN
ftr-373	342	41	and	and	CCONJ
ftr-373	342	42	that	that	SCONJ
ftr-373	342	43	they	they	PRON
ftr-373	342	44	do	do	AUX
ftr-373	342	45	not	not	PART
ftr-373	342	46	need	need	VERB
ftr-373	342	47	or	or	CCONJ
ftr-373	342	48	seek	seek	VERB
ftr-373	342	49	a	a	DET
ftr-373	342	50	supranational	supranational	ADJ
ftr-373	342	51	body	body	NOUN
ftr-373	342	52	to	to	PART
ftr-373	342	53	enforce	enforce	VERB
ftr-373	342	54	it	it	PRON
ftr-373	342	55	(	(	PUNCT
ftr-373	342	56	and	and	CCONJ
ftr-373	342	57	thus	thus	ADV
ftr-373	342	58	there	there	PRON
ftr-373	342	59	will	will	AUX
ftr-373	342	60	be	be	AUX
ftr-373	342	61	no	no	DET
ftr-373	342	62	use	use	NOUN
ftr-373	342	63	of	of	ADP
ftr-373	342	64	“	"	PUNCT
ftr-373	342	65	force	force	NOUN
ftr-373	342	66	”	"	PUNCT
ftr-373	342	67	to	to	PART
ftr-373	342	68	justify	justify	VERB
ftr-373	342	69	)	)	PUNCT
ftr-373	342	70	.	.	PUNCT
ftr-373	343	1	the	the	DET
ftr-373	343	2	oecd	oecd	PROPN
ftr-373	343	3	’s	’s	PART
ftr-373	343	4	harmful	harmful	ADJ
ftr-373	343	5	tax	tax	NOUN
ftr-373	343	6	competition	competition	NOUN
ftr-373	343	7	recommendations	recommendation	NOUN
ftr-373	343	8	would	would	AUX
ftr-373	343	9	be	be	AUX
ftr-373	343	10	consistent	consistent	ADJ
ftr-373	343	11	with	with	ADP
ftr-373	343	12	a	a	DET
ftr-373	343	13	world	world	NOUN
ftr-373	343	14	in	in	ADP
ftr-373	343	15	which	which	PRON
ftr-373	343	16	no	no	DET
ftr-373	343	17	supranational	supranational	ADJ
ftr-373	343	18	body	body	NOUN
ftr-373	343	19	exists	exist	VERB
ftr-373	343	20	to	to	PART
ftr-373	343	21	govern	govern	VERB
ftr-373	343	22	these	these	DET
ftr-373	343	23	matters	matter	NOUN
ftr-373	343	24	.	.	PUNCT
ftr-373	344	1	why	why	SCONJ
ftr-373	344	2	?	?	PUNCT
ftr-373	345	1	there	there	PRON
ftr-373	345	2	is	be	VERB
ftr-373	345	3	no	no	DET
ftr-373	345	4	use	use	NOUN
ftr-373	345	5	of	of	ADP
ftr-373	345	6	force	force	NOUN
ftr-373	345	7	on	on	ADP
ftr-373	345	8	other	other	ADJ
ftr-373	345	9	actors	actor	NOUN
ftr-373	345	10	(	(	PUNCT
ftr-373	345	11	including	include	VERB
ftr-373	345	12	other	other	ADJ
ftr-373	345	13	states	state	NOUN
ftr-373	345	14	)	)	PUNCT
ftr-373	345	15	,	,	PUNCT
ftr-373	345	16	instead	instead	ADV
ftr-373	345	17	merely	merely	ADV
ftr-373	345	18	a	a	DET
ftr-373	345	19	redesign	redesign	NOUN
ftr-373	345	20	of	of	ADP
ftr-373	345	21	oecd	oecd	PROPN
ftr-373	345	22	members	member	NOUN
ftr-373	345	23	’	’	PART
ftr-373	345	24	domestic	domestic	ADJ
ftr-373	345	25	tax	tax	NOUN
ftr-373	345	26	and	and	CCONJ
ftr-373	345	27	regulatory	regulatory	ADJ
ftr-373	345	28	rules	rule	NOUN
ftr-373	345	29	,	,	PUNCT
ftr-373	345	30	actions	action	NOUN
ftr-373	345	31	well	well	ADV
ftr-373	345	32	within	within	ADP
ftr-373	345	33	the	the	DET
ftr-373	345	34	traditional	traditional	ADJ
ftr-373	345	35	scope	scope	NOUN
ftr-373	345	36	of	of	ADP
ftr-373	345	37	sovereign	sovereign	ADJ
ftr-373	345	38	powers	power	NOUN
ftr-373	345	39	.	.	PUNCT
ftr-373	346	1	does	do	AUX
ftr-373	346	2	acceptance	acceptance	NOUN
ftr-373	346	3	of	of	ADP
ftr-373	346	4	this	this	DET
ftr-373	346	5	oecd	oecd	PROPN
ftr-373	346	6	story	story	NOUN
ftr-373	346	7	line	line	NOUN
ftr-373	346	8	“	"	PUNCT
ftr-373	346	9	answer	answer	NOUN
ftr-373	346	10	”	"	PUNCT
ftr-373	346	11	the	the	DET
ftr-373	346	12	proponents	proponent	NOUN
ftr-373	346	13	of	of	ADP
ftr-373	346	14	tax	tax	NOUN
ftr-373	346	15	competition	competition	NOUN
ftr-373	346	16	?	?	PUNCT
ftr-373	347	1	that	that	PRON
ftr-373	347	2	is	be	AUX
ftr-373	347	3	if	if	SCONJ
ftr-373	347	4	we	we	PRON
ftr-373	347	5	agree	agree	VERB
ftr-373	347	6	(	(	PUNCT
ftr-373	347	7	1	1	NUM
ftr-373	347	8	)	)	PUNCT
ftr-373	347	9	that	that	SCONJ
ftr-373	347	10	taxation	taxation	NOUN
ftr-373	347	11	constitutes	constitute	VERB
ftr-373	347	12	a	a	DET
ftr-373	347	13	market	market	NOUN
ftr-373	347	14	in	in	ADP
ftr-373	347	15	government	government	NOUN
ftr-373	347	16	services	service	NOUN
ftr-373	347	17	,	,	PUNCT
ftr-373	347	18	(	(	PUNCT
ftr-373	347	19	2	2	X
ftr-373	347	20	)	)	PUNCT
ftr-373	347	21	that	that	SCONJ
ftr-373	347	22	this	this	DET
ftr-373	347	23	market	market	NOUN
ftr-373	347	24	experiences	experience	VERB
ftr-373	347	25	failures	failure	NOUN
ftr-373	347	26	(	(	PUNCT
ftr-373	347	27	externalities	externality	NOUN
ftr-373	347	28	from	from	ADP
ftr-373	347	29	some	some	DET
ftr-373	347	30	competition	competition	NOUN
ftr-373	347	31	)	)	PUNCT
ftr-373	347	32	,	,	PUNCT
ftr-373	347	33	(	(	PUNCT
ftr-373	347	34	3	3	X
ftr-373	347	35	)	)	PUNCT
ftr-373	347	36	that	that	SCONJ
ftr-373	347	37	the	the	DET
ftr-373	347	38	failures	failure	NOUN
ftr-373	347	39	justify	justify	VERB
ftr-373	347	40	intervention	intervention	NOUN
ftr-373	347	41	,	,	PUNCT
ftr-373	347	42	(	(	PUNCT
ftr-373	347	43	4	4	X
ftr-373	347	44	)	)	PUNCT
ftr-373	347	45	that	that	SCONJ
ftr-373	347	46	the	the	DET
ftr-373	347	47	intervention	intervention	NOUN
ftr-373	347	48	must	must	AUX
ftr-373	347	49	be	be	AUX
ftr-373	347	50	supranational	supranational	ADJ
ftr-373	347	51	,	,	PUNCT
ftr-373	347	52	and	and	CCONJ
ftr-373	347	53	(	(	PUNCT
ftr-373	347	54	5	5	NUM
ftr-373	347	55	)	)	PUNCT
ftr-373	347	56	that	that	SCONJ
ftr-373	347	57	this	this	DET
ftr-373	347	58	intervention	intervention	NOUN
ftr-373	347	59	does	do	AUX
ftr-373	347	60	not	not	PART
ftr-373	347	61	pose	pose	VERB
ftr-373	347	62	legitimacy	legitimacy	NOUN
ftr-373	347	63	and	and	CCONJ
ftr-373	347	64	use	use	NOUN
ftr-373	347	65	of	of	ADP
ftr-373	347	66	force	force	NOUN
ftr-373	347	67	concerns	concern	NOUN
ftr-373	347	68	precisely	precisely	ADV
ftr-373	347	69	because	because	SCONJ
ftr-373	347	70	the	the	DET
ftr-373	347	71	intervention	intervention	NOUN
ftr-373	347	72	is	be	AUX
ftr-373	347	73	not	not	PART
ftr-373	347	74	accomplished	accomplish	VERB
ftr-373	347	75	through	through	ADP
ftr-373	347	76	force	force	NOUN
ftr-373	347	77	,	,	PUNCT
ftr-373	347	78	have	have	AUX
ftr-373	347	79	we	we	PRON
ftr-373	347	80	resolved	resolve	VERB
ftr-373	347	81	the	the	DET
ftr-373	347	82	debate	debate	NOUN
ftr-373	347	83	over	over	ADP
ftr-373	347	84	tax	tax	NOUN
ftr-373	347	85	competition	competition	NOUN
ftr-373	347	86	?	?	PUNCT
ftr-373	348	1	clearly	clearly	ADV
ftr-373	348	2	we	we	PRON
ftr-373	348	3	have	have	VERB
ftr-373	348	4	not	not	PART
ftr-373	348	5	–	–	PUNCT
ftr-373	348	6	and	and	CCONJ
ftr-373	348	7	the	the	DET
ftr-373	348	8	reason	reason	NOUN
ftr-373	348	9	why	why	SCONJ
ftr-373	348	10	reveals	reveal	VERB
ftr-373	348	11	that	that	SCONJ
ftr-373	348	12	arguments	argument	NOUN
ftr-373	348	13	regarding	regard	VERB
ftr-373	348	14	tax	tax	NOUN
ftr-373	348	15	competition	competition	NOUN
ftr-373	348	16	are	be	AUX
ftr-373	348	17	not	not	PART
ftr-373	348	18	confined	confine	VERB
ftr-373	348	19	to	to	ADP
ftr-373	348	20	an	an	DET
ftr-373	348	21	efficiency	efficiency	NOUN
ftr-373	348	22	framework	framework	NOUN
ftr-373	348	23	but	but	CCONJ
ftr-373	348	24	extend	extend	VERB
ftr-373	348	25	beyond	beyond	ADV
ftr-373	348	26	to	to	PART
ftr-373	348	27	encompass	encompass	VERB
ftr-373	348	28	ideas	idea	NOUN
ftr-373	348	29	of	of	ADP
ftr-373	348	30	international	international	ADJ
ftr-373	348	31	political	political	ADJ
ftr-373	348	32	structure	structure	NOUN
ftr-373	348	33	and	and	CCONJ
ftr-373	348	34	global	global	ADJ
ftr-373	348	35	society	society	NOUN
ftr-373	348	36	.	.	PUNCT
ftr-373	349	1	some	some	DET
ftr-373	349	2	states	state	NOUN
ftr-373	349	3	resist	resist	VERB
ftr-373	349	4	efforts	effort	NOUN
ftr-373	349	5	to	to	PART
ftr-373	349	6	change	change	VERB
ftr-373	349	7	harmful	harmful	ADJ
ftr-373	349	8	tax	tax	NOUN
ftr-373	349	9	practices	practice	NOUN
ftr-373	349	10	on	on	ADP
ftr-373	349	11	the	the	DET
ftr-373	349	12	grounds	ground	NOUN
ftr-373	349	13	that	that	SCONJ
ftr-373	349	14	these	these	DET
ftr-373	349	15	practices	practice	NOUN
ftr-373	349	16	are	be	AUX
ftr-373	349	17	valuable	valuable	ADJ
ftr-373	349	18	from	from	ADP
ftr-373	349	19	their	their	PRON
ftr-373	349	20	sovereign	sovereign	ADJ
ftr-373	349	21	perspective	perspective	NOUN
ftr-373	349	22	(	(	PUNCT
ftr-373	349	23	even	even	ADV
ftr-373	349	24	if	if	SCONJ
ftr-373	349	25	potentially	potentially	ADV
ftr-373	349	26	inefficient	inefficient	ADJ
ftr-373	349	27	globally	globally	ADV
ftr-373	349	28	)	)	PUNCT
ftr-373	349	29	.	.	PUNCT
ftr-373	350	1	of	of	ADP
ftr-373	350	2	course	course	ADV
ftr-373	350	3	the	the	DET
ftr-373	350	4	states	state	NOUN
ftr-373	350	5	challenging	challenge	VERB
ftr-373	350	6	tax	tax	NOUN
ftr-373	350	7	competition	competition	NOUN
ftr-373	350	8	consider	consider	VERB
ftr-373	350	9	certain	certain	ADJ
ftr-373	350	10	competitive	competitive	ADJ
ftr-373	350	11	practices	practice	NOUN
ftr-373	350	12	to	to	PART
ftr-373	350	13	be	be	AUX
ftr-373	350	14	harmful	harmful	ADJ
ftr-373	350	15	from	from	ADP
ftr-373	350	16	their	their	PRON
ftr-373	350	17	sovereign	sovereign	ADJ
ftr-373	350	18	perspective	perspective	NOUN
ftr-373	350	19	.	.	PUNCT
ftr-373	351	1	thus	thus	ADV
ftr-373	351	2	,	,	PUNCT
ftr-373	351	3	there	there	PRON
ftr-373	351	4	is	be	VERB
ftr-373	351	5	a	a	DET
ftr-373	351	6	clash	clash	NOUN
ftr-373	351	7	of	of	ADP
ftr-373	351	8	sovereign	sovereign	ADJ
ftr-373	351	9	positions	position	NOUN
ftr-373	351	10	,	,	PUNCT
ftr-373	351	11	and	and	CCONJ
ftr-373	351	12	an	an	DET
ftr-373	351	13	appeal	appeal	NOUN
ftr-373	351	14	to	to	ADP
ftr-373	351	15	global	global	ADJ
ftr-373	351	16	efficiency	efficiency	NOUN
ftr-373	351	17	provides	provide	VERB
ftr-373	351	18	no	no	DET
ftr-373	351	19	clear	clear	ADJ
ftr-373	351	20	trump	trump	NOUN
ftr-373	351	21	card	card	NOUN
ftr-373	351	22	.	.	PUNCT
ftr-373	352	1	why	why	SCONJ
ftr-373	352	2	do	do	AUX
ftr-373	352	3	efficiency	efficiency	NOUN
ftr-373	352	4	arguments	argument	NOUN
ftr-373	352	5	fail	fail	VERB
ftr-373	352	6	to	to	PART
ftr-373	352	7	resolve	resolve	VERB
ftr-373	352	8	the	the	DET
ftr-373	352	9	clash	clash	NOUN
ftr-373	352	10	here	here	ADV
ftr-373	352	11	,	,	PUNCT
ftr-373	352	12	but	but	CCONJ
ftr-373	352	13	not	not	PART
ftr-373	352	14	in	in	ADP
ftr-373	352	15	a	a	DET
ftr-373	352	16	domestic	domestic	ADJ
ftr-373	352	17	market	market	NOUN
ftr-373	352	18	failure	failure	NOUN
ftr-373	352	19	?	?	PUNCT
ftr-373	353	1	in	in	ADP
ftr-373	353	2	a	a	DET
ftr-373	353	3	domestic	domestic	ADJ
ftr-373	353	4	market	market	NOUN
ftr-373	353	5	,	,	PUNCT
ftr-373	353	6	the	the	DET
ftr-373	353	7	players	player	NOUN
ftr-373	353	8	(	(	PUNCT
ftr-373	353	9	just	just	ADV
ftr-373	353	10	like	like	ADP
ftr-373	353	11	the	the	DET
ftr-373	353	12	states	state	NOUN
ftr-373	353	13	in	in	ADP
ftr-373	353	14	tax	tax	NOUN
ftr-373	353	15	competition	competition	NOUN
ftr-373	353	16	)	)	PUNCT
ftr-373	353	17	may	may	AUX
ftr-373	353	18	not	not	PART
ftr-373	353	19	be	be	AUX
ftr-373	353	20	concerned	concern	VERB
ftr-373	353	21	with	with	ADP
ftr-373	353	22	system	system	NOUN
ftr-373	353	23	-	-	PUNCT
ftr-373	353	24	wide	wide	ADJ
ftr-373	353	25	efficiency	efficiency	NOUN
ftr-373	353	26	and	and	CCONJ
ftr-373	353	27	externalities	externality	NOUN
ftr-373	353	28	.	.	PUNCT
ftr-373	354	1	however	however	ADV
ftr-373	354	2	,	,	PUNCT
ftr-373	354	3	these	these	DET
ftr-373	354	4	domestic	domestic	ADJ
ftr-373	354	5	players	player	NOUN
ftr-373	354	6	are	be	AUX
ftr-373	354	7	part	part	NOUN
ftr-373	354	8	of	of	ADP
ftr-373	354	9	a	a	DET
ftr-373	354	10	system	system	NOUN
ftr-373	354	11	which	which	PRON
ftr-373	354	12	has	have	AUX
ftr-373	354	13	invested	invest	VERB
ftr-373	354	14	the	the	DET
ftr-373	354	15	supra	supra	ADJ
ftr-373	354	16	-	-	PUNCT
ftr-373	354	17	market	market	NOUN
ftr-373	354	18	actor	actor	NOUN
ftr-373	354	19	(	(	PUNCT
ftr-373	354	20	i.e.	i.e.	X
ftr-373	354	21	the	the	DET
ftr-373	354	22	nation	nation	NOUN
ftr-373	354	23	-	-	PUNCT
ftr-373	354	24	state	state	NOUN
ftr-373	354	25	)	)	PUNCT
ftr-373	354	26	with	with	ADP
ftr-373	354	27	the	the	DET
ftr-373	354	28	authority	authority	NOUN
ftr-373	354	29	to	to	PART
ftr-373	354	30	regulate	regulate	VERB
ftr-373	354	31	and	and	CCONJ
ftr-373	354	32	use	use	VERB
ftr-373	354	33	force	force	NOUN
ftr-373	354	34	.	.	PUNCT
ftr-373	355	1	where	where	SCONJ
ftr-373	355	2	the	the	DET
ftr-373	355	3	participants	participant	NOUN
ftr-373	355	4	in	in	ADP
ftr-373	355	5	the	the	DET
ftr-373	355	6	market	market	NOUN
ftr-373	355	7	are	be	AUX
ftr-373	355	8	59	59	NUM
ftr-373	355	9	.	.	PUNCT
ftr-373	356	1	see	see	VERB
ftr-373	356	2	,	,	PUNCT
ftr-373	356	3	e.g.	e.g.	ADV
ftr-373	356	4	,	,	PUNCT
ftr-373	356	5	thomas	thomas	PROPN
ftr-373	356	6	nagel	nagel	PROPN
ftr-373	356	7	,	,	PUNCT
ftr-373	356	8	the	the	DET
ftr-373	356	9	problem	problem	NOUN
ftr-373	356	10	of	of	ADP
ftr-373	356	11	global	global	ADJ
ftr-373	356	12	justice	justice	NOUN
ftr-373	356	13	,	,	PUNCT
ftr-373	356	14	33	33	NUM
ftr-373	356	15	phil	phil	NOUN
ftr-373	356	16	.	.	PUNCT
ftr-373	356	17	&	&	CCONJ
ftr-373	356	18	pub	pub	PROPN
ftr-373	356	19	.	.	PUNCT
ftr-373	357	1	aff	aff	PROPN
ftr-373	357	2	.	.	PROPN
ftr-373	358	1	113	113	NUM
ftr-373	358	2	(	(	PUNCT
ftr-373	358	3	2005	2005	NUM
ftr-373	358	4	)	)	PUNCT
ftr-373	358	5	.	.	PUNCT
ftr-373	359	1	2009	2009	NUM
ftr-373	359	2	]	]	PUNCT
ftr-373	359	3	democracy	democracy	NOUN
ftr-373	359	4	,	,	PUNCT
ftr-373	359	5	sovereignty	sovereignty	NOUN
ftr-373	359	6	and	and	CCONJ
ftr-373	359	7	tax	tax	NOUN
ftr-373	359	8	competition	competition	NOUN
ftr-373	359	9	575	575	NUM
ftr-373	359	10	sovereign	sovereign	ADJ
ftr-373	359	11	states	state	NOUN
ftr-373	359	12	,	,	PUNCT
ftr-373	359	13	there	there	PRON
ftr-373	359	14	is	be	VERB
ftr-373	359	15	no	no	DET
ftr-373	359	16	supranational	supranational	ADJ
ftr-373	359	17	government	government	NOUN
ftr-373	359	18	with	with	ADP
ftr-373	359	19	legitimate	legitimate	ADJ
ftr-373	359	20	authority	authority	NOUN
ftr-373	359	21	to	to	PART
ftr-373	359	22	enforce	enforce	VERB
ftr-373	359	23	regulation	regulation	NOUN
ftr-373	359	24	of	of	ADP
ftr-373	359	25	the	the	DET
ftr-373	359	26	market	market	NOUN
ftr-373	359	27	for	for	ADP
ftr-373	359	28	government	government	NOUN
ftr-373	359	29	services	service	NOUN
ftr-373	359	30	and	and	CCONJ
ftr-373	359	31	taxes	taxis	NOUN
ftr-373	359	32	.	.	PUNCT
ftr-373	360	1	thus	thus	ADV
ftr-373	360	2	,	,	PUNCT
ftr-373	360	3	efficiency	efficiency	NOUN
ftr-373	360	4	may	may	AUX
ftr-373	360	5	be	be	AUX
ftr-373	360	6	a	a	DET
ftr-373	360	7	problem	problem	NOUN
ftr-373	360	8	but	but	CCONJ
ftr-373	360	9	it	it	PRON
ftr-373	360	10	is	be	AUX
ftr-373	360	11	not	not	PART
ftr-373	360	12	a	a	DET
ftr-373	360	13	problem	problem	NOUN
ftr-373	360	14	“	"	PUNCT
ftr-373	360	15	belonging	belong	VERB
ftr-373	360	16	”	"	PUNCT
ftr-373	360	17	to	to	ADP
ftr-373	360	18	a	a	DET
ftr-373	360	19	body	body	NOUN
ftr-373	360	20	with	with	ADP
ftr-373	360	21	the	the	DET
ftr-373	360	22	ability	ability	NOUN
ftr-373	360	23	to	to	PART
ftr-373	360	24	resolve	resolve	VERB
ftr-373	360	25	it	it	PRON
ftr-373	360	26	.	.	PUNCT
ftr-373	361	1	the	the	DET
ftr-373	361	2	highest	high	ADJ
ftr-373	361	3	level	level	NOUN
ftr-373	361	4	actors	actor	NOUN
ftr-373	361	5	with	with	ADP
ftr-373	361	6	formal	formal	ADJ
ftr-373	361	7	authority	authority	NOUN
ftr-373	361	8	(	(	PUNCT
ftr-373	361	9	the	the	DET
ftr-373	361	10	states	state	NOUN
ftr-373	361	11	)	)	PUNCT
ftr-373	361	12	define	define	VERB
ftr-373	361	13	their	their	PRON
ftr-373	361	14	interests	interest	NOUN
ftr-373	361	15	through	through	ADP
ftr-373	361	16	their	their	PRON
ftr-373	361	17	sovereign	sovereign	ADJ
ftr-373	361	18	status	status	NOUN
ftr-373	361	19	.	.	PUNCT
ftr-373	362	1	any	any	DET
ftr-373	362	2	appeal	appeal	NOUN
ftr-373	362	3	to	to	PART
ftr-373	362	4	change	change	VERB
ftr-373	362	5	current	current	ADJ
ftr-373	362	6	behavior	behavior	NOUN
ftr-373	362	7	implicates	implicate	VERB
ftr-373	362	8	not	not	PART
ftr-373	362	9	only	only	ADV
ftr-373	362	10	on	on	ADP
ftr-373	362	11	efficiency	efficiency	NOUN
ftr-373	362	12	but	but	CCONJ
ftr-373	362	13	also	also	ADV
ftr-373	362	14	sovereignty	sovereignty	NOUN
ftr-373	362	15	–	–	PUNCT
ftr-373	362	16	i.e.	i.e.	X
ftr-373	362	17	the	the	DET
ftr-373	362	18	“	"	PUNCT
ftr-373	362	19	agreed	agreed	ADJ
ftr-373	362	20	”	"	PUNCT
ftr-373	362	21	terms	term	NOUN
ftr-373	362	22	of	of	ADP
ftr-373	362	23	global	global	ADJ
ftr-373	362	24	political	political	ADJ
ftr-373	362	25	organization	organization	NOUN
ftr-373	362	26	.	.	PUNCT
ftr-373	363	1	the	the	DET
ftr-373	363	2	positions	position	NOUN
ftr-373	363	3	of	of	ADP
ftr-373	363	4	both	both	CCONJ
ftr-373	363	5	the	the	DET
ftr-373	363	6	oecd	oecd	ADJ
ftr-373	363	7	anti	anti	ADJ
ftr-373	363	8	-	-	ADJ
ftr-373	363	9	competition	competition	ADJ
ftr-373	363	10	states	state	NOUN
ftr-373	363	11	and	and	CCONJ
ftr-373	363	12	the	the	DET
ftr-373	363	13	pro	pro	ADJ
ftr-373	363	14	-	-	ADJ
ftr-373	363	15	competition	competition	ADJ
ftr-373	363	16	states	state	NOUN
ftr-373	363	17	reflect	reflect	VERB
ftr-373	363	18	this	this	DET
ftr-373	363	19	posturing	posturing	NOUN
ftr-373	363	20	.	.	PUNCT
ftr-373	364	1	the	the	DET
ftr-373	364	2	former	former	ADJ
ftr-373	364	3	emphasize	emphasize	VERB
ftr-373	364	4	the	the	DET
ftr-373	364	5	inefficiencies	inefficiency	NOUN
ftr-373	364	6	and	and	CCONJ
ftr-373	364	7	externalities	externality	NOUN
ftr-373	364	8	of	of	ADP
ftr-373	364	9	the	the	DET
ftr-373	364	10	failed	fail	VERB
ftr-373	364	11	market	market	NOUN
ftr-373	364	12	but	but	CCONJ
ftr-373	364	13	also	also	ADV
ftr-373	364	14	identify	identify	VERB
ftr-373	364	15	the	the	DET
ftr-373	364	16	infringement	infringement	NOUN
ftr-373	364	17	upon	upon	SCONJ
ftr-373	364	18	the	the	DET
ftr-373	364	19	tax	tax	NOUN
ftr-373	364	20	system	system	NOUN
ftr-373	364	21	of	of	ADP
ftr-373	364	22	their	their	PRON
ftr-373	364	23	own	own	ADJ
ftr-373	364	24	sovereign	sovereign	ADJ
ftr-373	364	25	states	state	NOUN
ftr-373	364	26	by	by	ADP
ftr-373	364	27	the	the	DET
ftr-373	364	28	competitive	competitive	ADJ
ftr-373	364	29	behaviors	behavior	NOUN
ftr-373	364	30	.	.	PUNCT
ftr-373	365	1	conversely	conversely	ADV
ftr-373	365	2	advocates	advocate	VERB
ftr-373	365	3	for	for	ADP
ftr-373	365	4	competition	competition	NOUN
ftr-373	365	5	identify	identify	VERB
ftr-373	365	6	not	not	PART
ftr-373	365	7	only	only	ADV
ftr-373	365	8	the	the	DET
ftr-373	365	9	potential	potential	ADJ
ftr-373	365	10	benefits	benefit	NOUN
ftr-373	365	11	of	of	ADP
ftr-373	365	12	broad	broad	ADJ
ftr-373	365	13	competition	competition	NOUN
ftr-373	365	14	by	by	ADP
ftr-373	365	15	tax	tax	NOUN
ftr-373	365	16	systems	system	NOUN
ftr-373	365	17	but	but	CCONJ
ftr-373	365	18	also	also	ADV
ftr-373	365	19	their	their	PRON
ftr-373	365	20	“	"	PUNCT
ftr-373	365	21	inherent	inherent	ADJ
ftr-373	365	22	”	"	PUNCT
ftr-373	365	23	rights	right	NOUN
ftr-373	365	24	as	as	ADP
ftr-373	365	25	sovereign	sovereign	ADJ
ftr-373	365	26	states	state	NOUN
ftr-373	365	27	to	to	PART
ftr-373	365	28	design	design	VERB
ftr-373	365	29	and	and	CCONJ
ftr-373	365	30	utilize	utilize	VERB
ftr-373	365	31	their	their	PRON
ftr-373	365	32	tax	tax	NOUN
ftr-373	365	33	systems	system	NOUN
ftr-373	365	34	to	to	PART
ftr-373	365	35	best	well	ADV
ftr-373	365	36	support	support	VERB
ftr-373	365	37	their	their	PRON
ftr-373	365	38	state	state	NOUN
ftr-373	365	39	.	.	PUNCT
ftr-373	366	1	resolution	resolution	NOUN
ftr-373	366	2	of	of	ADP
ftr-373	366	3	this	this	DET
ftr-373	366	4	debate	debate	NOUN
ftr-373	366	5	can	can	AUX
ftr-373	366	6	only	only	ADV
ftr-373	366	7	occur	occur	VERB
ftr-373	366	8	through	through	ADP
ftr-373	366	9	the	the	DET
ftr-373	366	10	processes	process	NOUN
ftr-373	366	11	of	of	ADP
ftr-373	366	12	international	international	ADJ
ftr-373	366	13	relations	relation	NOUN
ftr-373	366	14	whereby	whereby	SCONJ
ftr-373	366	15	sovereigns	sovereign	NOUN
ftr-373	366	16	attempt	attempt	VERB
ftr-373	366	17	to	to	PART
ftr-373	366	18	persuade	persuade	VERB
ftr-373	366	19	others	other	NOUN
ftr-373	366	20	to	to	PART
ftr-373	366	21	accede	accede	VERB
ftr-373	366	22	to	to	ADP
ftr-373	366	23	their	their	PRON
ftr-373	366	24	views	view	NOUN
ftr-373	366	25	whether	whether	SCONJ
ftr-373	366	26	through	through	ADP
ftr-373	366	27	enticements	enticement	NOUN
ftr-373	366	28	or	or	CCONJ
ftr-373	366	29	threats	threat	NOUN
ftr-373	366	30	of	of	ADP
ftr-373	366	31	retaliation	retaliation	NOUN
ftr-373	366	32	,	,	PUNCT
ftr-373	366	33	or	or	CCONJ
ftr-373	366	34	both.60	both.60	VERB
ftr-373	366	35	if	if	SCONJ
ftr-373	366	36	limits	limit	NOUN
ftr-373	366	37	on	on	ADP
ftr-373	366	38	harmful	harmful	ADJ
ftr-373	366	39	tax	tax	NOUN
ftr-373	366	40	competition	competition	NOUN
ftr-373	366	41	would	would	AUX
ftr-373	366	42	generate	generate	VERB
ftr-373	366	43	global	global	ADJ
ftr-373	366	44	efficiency	efficiency	NOUN
ftr-373	366	45	gains	gain	NOUN
ftr-373	366	46	,	,	PUNCT
ftr-373	366	47	and	and	CCONJ
ftr-373	366	48	if	if	SCONJ
ftr-373	366	49	the	the	DET
ftr-373	366	50	winning	win	VERB
ftr-373	366	51	states	state	NOUN
ftr-373	366	52	would	would	AUX
ftr-373	366	53	share	share	VERB
ftr-373	366	54	those	those	DET
ftr-373	366	55	gains	gain	NOUN
ftr-373	366	56	with	with	ADP
ftr-373	366	57	the	the	DET
ftr-373	366	58	losing	lose	VERB
ftr-373	366	59	states	state	NOUN
ftr-373	366	60	,	,	PUNCT
ftr-373	366	61	a	a	DET
ftr-373	366	62	sufficient	sufficient	ADJ
ftr-373	366	63	carrot	carrot	NOUN
ftr-373	366	64	could	could	AUX
ftr-373	366	65	exist	exist	VERB
ftr-373	366	66	without	without	ADP
ftr-373	366	67	a	a	DET
ftr-373	366	68	supra	supra	ADJ
ftr-373	366	69	-	-	PUNCT
ftr-373	366	70	state	state	NOUN
ftr-373	366	71	entity	entity	NOUN
ftr-373	366	72	,	,	PUNCT
ftr-373	366	73	however	however	ADV
ftr-373	366	74	,	,	PUNCT
ftr-373	366	75	winning	win	VERB
ftr-373	366	76	states	state	NOUN
ftr-373	366	77	are	be	AUX
ftr-373	366	78	not	not	PART
ftr-373	366	79	obliged	oblige	VERB
ftr-373	366	80	to	to	PART
ftr-373	366	81	redistribute	redistribute	VERB
ftr-373	366	82	the	the	DET
ftr-373	366	83	gains.61	gains.61	NOUN
ftr-373	366	84	what	what	PRON
ftr-373	366	85	do	do	VERB
ftr-373	366	86	these	these	DET
ftr-373	366	87	observations	observation	NOUN
ftr-373	366	88	on	on	ADP
ftr-373	366	89	efficiency	efficiency	NOUN
ftr-373	366	90	analysis	analysis	NOUN
ftr-373	366	91	of	of	ADP
ftr-373	366	92	tax	tax	NOUN
ftr-373	366	93	competition	competition	NOUN
ftr-373	366	94	reveal	reveal	VERB
ftr-373	366	95	?	?	PUNCT
ftr-373	367	1	recall	recall	VERB
ftr-373	367	2	that	that	SCONJ
ftr-373	367	3	the	the	DET
ftr-373	367	4	goal	goal	NOUN
ftr-373	367	5	of	of	ADP
ftr-373	367	6	the	the	DET
ftr-373	367	7	paper	paper	NOUN
ftr-373	367	8	is	be	AUX
ftr-373	367	9	not	not	PART
ftr-373	367	10	to	to	PART
ftr-373	367	11	establish	establish	VERB
ftr-373	367	12	whether	whether	SCONJ
ftr-373	367	13	tax	tax	NOUN
ftr-373	367	14	competition	competition	NOUN
ftr-373	367	15	is	be	AUX
ftr-373	367	16	good	good	ADJ
ftr-373	367	17	or	or	CCONJ
ftr-373	367	18	bad	bad	ADJ
ftr-373	367	19	,	,	PUNCT
ftr-373	367	20	or	or	CCONJ
ftr-373	367	21	whether	whether	SCONJ
ftr-373	367	22	it	it	PRON
ftr-373	367	23	generates	generate	VERB
ftr-373	367	24	certain	certain	ADJ
ftr-373	367	25	market	market	NOUN
ftr-373	367	26	failures	failure	NOUN
ftr-373	367	27	or	or	CCONJ
ftr-373	367	28	not	not	PART
ftr-373	367	29	.	.	PUNCT
ftr-373	368	1	rather	rather	ADV
ftr-373	368	2	the	the	DET
ftr-373	368	3	point	point	NOUN
ftr-373	368	4	is	be	AUX
ftr-373	368	5	to	to	PART
ftr-373	368	6	delineate	delineate	VERB
ftr-373	368	7	how	how	SCONJ
ftr-373	368	8	the	the	DET
ftr-373	368	9	structure	structure	NOUN
ftr-373	368	10	of	of	ADP
ftr-373	368	11	the	the	DET
ftr-373	368	12	tax	tax	NOUN
ftr-373	368	13	competition	competition	NOUN
ftr-373	368	14	problem	problem	NOUN
ftr-373	368	15	derives	derive	VERB
ftr-373	368	16	from	from	ADP
ftr-373	368	17	a	a	DET
ftr-373	368	18	sovereign	sovereign	ADJ
ftr-373	368	19	state	state	NOUN
ftr-373	368	20	world	world	NOUN
ftr-373	368	21	and	and	CCONJ
ftr-373	368	22	how	how	SCONJ
ftr-373	368	23	traditional	traditional	ADJ
ftr-373	368	24	market	market	NOUN
ftr-373	368	25	regulation	regulation	NOUN
ftr-373	368	26	analysis	analysis	NOUN
ftr-373	368	27	of	of	ADP
ftr-373	368	28	the	the	DET
ftr-373	368	29	problem	problem	NOUN
ftr-373	368	30	fails	fail	VERB
ftr-373	368	31	for	for	ADP
ftr-373	368	32	the	the	DET
ftr-373	368	33	same	same	ADJ
ftr-373	368	34	reason	reason	NOUN
ftr-373	368	35	.	.	PUNCT
ftr-373	369	1	tax	tax	NOUN
ftr-373	369	2	competition	competition	NOUN
ftr-373	369	3	is	be	AUX
ftr-373	369	4	a	a	DET
ftr-373	369	5	problem	problem	NOUN
ftr-373	369	6	of	of	ADP
ftr-373	369	7	sovereign	sovereign	ADJ
ftr-373	369	8	states	state	NOUN
ftr-373	369	9	that	that	PRON
ftr-373	369	10	can	can	AUX
ftr-373	369	11	not	not	PART
ftr-373	369	12	be	be	AUX
ftr-373	369	13	regulated	regulate	VERB
ftr-373	369	14	precisely	precisely	ADV
ftr-373	369	15	because	because	SCONJ
ftr-373	369	16	they	they	PRON
ftr-373	369	17	are	be	AUX
ftr-373	369	18	sovereign	sovereign	ADJ
ftr-373	369	19	states	state	NOUN
ftr-373	369	20	.	.	PUNCT
ftr-373	370	1	any	any	DET
ftr-373	370	2	solution	solution	NOUN
ftr-373	370	3	must	must	AUX
ftr-373	370	4	be	be	AUX
ftr-373	370	5	a	a	DET
ftr-373	370	6	cooperative	cooperative	ADJ
ftr-373	370	7	one	one	NOUN
ftr-373	370	8	grounded	ground	VERB
ftr-373	370	9	in	in	ADP
ftr-373	370	10	the	the	DET
ftr-373	370	11	structure	structure	NOUN
ftr-373	370	12	and	and	CCONJ
ftr-373	370	13	reality	reality	NOUN
ftr-373	370	14	of	of	ADP
ftr-373	370	15	international	international	ADJ
ftr-373	370	16	relations	relation	NOUN
ftr-373	370	17	among	among	ADP
ftr-373	370	18	sovereign	sovereign	ADJ
ftr-373	370	19	states	state	NOUN
ftr-373	370	20	.	.	PUNCT
ftr-373	371	1	to	to	ADP
ftr-373	371	2	the	the	DET
ftr-373	371	3	extent	extent	NOUN
ftr-373	371	4	that	that	SCONJ
ftr-373	371	5	the	the	DET
ftr-373	371	6	much	much	ADJ
ftr-373	371	7	of	of	ADP
ftr-373	371	8	the	the	DET
ftr-373	371	9	analytical	analytical	ADJ
ftr-373	371	10	discourse	discourse	NOUN
ftr-373	371	11	on	on	ADP
ftr-373	371	12	tax	tax	NOUN
ftr-373	371	13	competition	competition	NOUN
ftr-373	371	14	has	have	AUX
ftr-373	371	15	focused	focus	VERB
ftr-373	371	16	on	on	ADP
ftr-373	371	17	assessing	assess	VERB
ftr-373	371	18	the	the	DET
ftr-373	371	19	efficiency	efficiency	NOUN
ftr-373	371	20	consequences	consequence	NOUN
ftr-373	371	21	and	and	CCONJ
ftr-373	371	22	merits	merit	NOUN
ftr-373	371	23	of	of	ADP
ftr-373	371	24	the	the	DET
ftr-373	371	25	competition	competition	NOUN
ftr-373	371	26	and	and	CCONJ
ftr-373	371	27	whether	whether	SCONJ
ftr-373	371	28	it	it	PRON
ftr-373	371	29	should	should	AUX
ftr-373	371	30	be	be	AUX
ftr-373	371	31	regulated	regulate	VERB
ftr-373	371	32	,	,	PUNCT
ftr-373	371	33	the	the	DET
ftr-373	371	34	reality	reality	NOUN
ftr-373	371	35	of	of	ADP
ftr-373	371	36	the	the	DET
ftr-373	371	37	question	question	NOUN
ftr-373	371	38	as	as	ADP
ftr-373	371	39	one	one	NUM
ftr-373	371	40	more	more	ADV
ftr-373	371	41	intimately	intimately	ADV
ftr-373	371	42	connected	connect	VERB
ftr-373	371	43	to	to	ADP
ftr-373	371	44	matters	matter	NOUN
ftr-373	371	45	of	of	ADP
ftr-373	371	46	international	international	ADJ
ftr-373	371	47	relations	relation	NOUN
ftr-373	371	48	if	if	SCONJ
ftr-373	371	49	often	often	ADV
ftr-373	371	50	obscured	obscure	VERB
ftr-373	371	51	.	.	PUNCT
ftr-373	372	1	60	60	X
ftr-373	372	2	.	.	PUNCT
ftr-373	373	1	see	see	VERB
ftr-373	373	2	supra	supra	ADJ
ftr-373	373	3	text	text	NOUN
ftr-373	373	4	accompanying	accompanying	ADJ
ftr-373	373	5	notes	note	NOUN
ftr-373	373	6	7	7	NUM
ftr-373	373	7	and	and	CCONJ
ftr-373	373	8	12	12	NUM
ftr-373	373	9	(	(	PUNCT
ftr-373	373	10	discussing	discuss	VERB
ftr-373	373	11	the	the	DET
ftr-373	373	12	basic	basic	ADJ
ftr-373	373	13	framework	framework	NOUN
ftr-373	373	14	of	of	ADP
ftr-373	373	15	the	the	DET
ftr-373	373	16	sovereign	sovereign	ADJ
ftr-373	373	17	state	state	NOUN
ftr-373	373	18	world	world	NOUN
ftr-373	373	19	system	system	NOUN
ftr-373	373	20	and	and	CCONJ
ftr-373	373	21	what	what	DET
ftr-373	373	22	rights	right	NOUN
ftr-373	373	23	,	,	PUNCT
ftr-373	373	24	duties	duty	NOUN
ftr-373	373	25	,	,	PUNCT
ftr-373	373	26	and	and	CCONJ
ftr-373	373	27	behaviors	behavior	NOUN
ftr-373	373	28	are	be	AUX
ftr-373	373	29	consistent	consistent	ADJ
ftr-373	373	30	with	with	ADP
ftr-373	373	31	that	that	DET
ftr-373	373	32	system	system	NOUN
ftr-373	373	33	)	)	PUNCT
ftr-373	373	34	.	.	PUNCT
ftr-373	374	1	61	61	NUM
ftr-373	374	2	.	.	PUNCT
ftr-373	375	1	if	if	SCONJ
ftr-373	375	2	there	there	PRON
ftr-373	375	3	is	be	VERB
ftr-373	375	4	the	the	DET
ftr-373	375	5	possibility	possibility	NOUN
ftr-373	375	6	that	that	SCONJ
ftr-373	375	7	eliminating	eliminate	VERB
ftr-373	375	8	“	"	PUNCT
ftr-373	375	9	harmful	harmful	ADJ
ftr-373	375	10	”	"	PUNCT
ftr-373	375	11	tax	tax	NOUN
ftr-373	375	12	competition	competition	NOUN
ftr-373	375	13	might	might	AUX
ftr-373	375	14	be	be	AUX
ftr-373	375	15	more	more	ADV
ftr-373	375	16	efficient	efficient	ADJ
ftr-373	375	17	globally	globally	ADV
ftr-373	375	18	,	,	PUNCT
ftr-373	375	19	but	but	CCONJ
ftr-373	375	20	the	the	DET
ftr-373	375	21	benefit	benefit	NOUN
ftr-373	375	22	of	of	ADP
ftr-373	375	23	that	that	DET
ftr-373	375	24	increased	increase	VERB
ftr-373	375	25	efficiency	efficiency	NOUN
ftr-373	375	26	would	would	AUX
ftr-373	375	27	not	not	PART
ftr-373	375	28	be	be	AUX
ftr-373	375	29	distributed	distribute	VERB
ftr-373	375	30	equally	equally	ADV
ftr-373	375	31	across	across	ADP
ftr-373	375	32	the	the	DET
ftr-373	375	33	states	state	NOUN
ftr-373	375	34	,	,	PUNCT
ftr-373	375	35	the	the	DET
ftr-373	375	36	anticipated	anticipate	VERB
ftr-373	375	37	implications	implication	NOUN
ftr-373	375	38	of	of	ADP
ftr-373	375	39	traditional	traditional	ADJ
ftr-373	375	40	efficiency	efficiency	NOUN
ftr-373	375	41	analysis	analysis	NOUN
ftr-373	375	42	collide	collide	NOUN
ftr-373	375	43	with	with	ADP
ftr-373	375	44	reality	reality	NOUN
ftr-373	375	45	.	.	PUNCT
ftr-373	376	1	576	576	NUM
ftr-373	376	2	florida	florida	PROPN
ftr-373	376	3	tax	tax	NOUN
ftr-373	376	4	review	review	NOUN
ftr-373	376	5	[	[	X
ftr-373	376	6	vol	vol	NOUN
ftr-373	376	7	.	.	NOUN
ftr-373	376	8	9:5	9:5	NUM
ftr-373	376	9	c.	c.	PROPN
ftr-373	376	10	equity	equity	NOUN
ftr-373	376	11	grounds	ground	NOUN
ftr-373	376	12	for	for	ADP
ftr-373	376	13	curbing	curb	VERB
ftr-373	376	14	harmful	harmful	ADJ
ftr-373	376	15	tax	tax	NOUN
ftr-373	376	16	practices	practice	NOUN
ftr-373	376	17	1	1	NUM
ftr-373	376	18	.	.	PUNCT
ftr-373	377	1	introduction	introduction	NOUN
ftr-373	377	2	other	other	ADJ
ftr-373	377	3	grounds	ground	NOUN
ftr-373	377	4	on	on	ADP
ftr-373	377	5	which	which	PRON
ftr-373	377	6	tax	tax	NOUN
ftr-373	377	7	competition	competition	NOUN
ftr-373	377	8	has	have	AUX
ftr-373	377	9	been	be	AUX
ftr-373	377	10	challenged	challenge	VERB
ftr-373	377	11	further	far	ADV
ftr-373	377	12	reflect	reflect	VERB
ftr-373	377	13	sovereignty	sovereignty	NOUN
ftr-373	377	14	’s	’s	PART
ftr-373	377	15	role	role	NOUN
ftr-373	377	16	in	in	ADP
ftr-373	377	17	both	both	PRON
ftr-373	377	18	defining	define	VERB
ftr-373	377	19	the	the	DET
ftr-373	377	20	problem	problem	NOUN
ftr-373	377	21	and	and	CCONJ
ftr-373	377	22	shaping	shape	VERB
ftr-373	377	23	potential	potential	ADJ
ftr-373	377	24	resolutions	resolution	NOUN
ftr-373	377	25	.	.	PUNCT
ftr-373	378	1	what	what	PRON
ftr-373	378	2	are	be	AUX
ftr-373	378	3	these	these	DET
ftr-373	378	4	other	other	ADJ
ftr-373	378	5	normative	normative	ADJ
ftr-373	378	6	grounds	ground	NOUN
ftr-373	378	7	?	?	PUNCT
ftr-373	379	1	two	two	NUM
ftr-373	379	2	equity	equity	NOUN
ftr-373	379	3	arguments	argument	NOUN
ftr-373	379	4	,	,	PUNCT
ftr-373	379	5	each	each	PRON
ftr-373	379	6	mirrored	mirror	VERB
ftr-373	379	7	in	in	ADP
ftr-373	379	8	a	a	DET
ftr-373	379	9	classic	classic	ADJ
ftr-373	379	10	story	story	NOUN
ftr-373	379	11	of	of	ADP
ftr-373	379	12	tax	tax	NOUN
ftr-373	379	13	competition	competition	NOUN
ftr-373	379	14	,	,	PUNCT
ftr-373	379	15	provide	provide	VERB
ftr-373	379	16	a	a	DET
ftr-373	379	17	central	central	ADJ
ftr-373	379	18	starting	starting	NOUN
ftr-373	379	19	point	point	NOUN
ftr-373	379	20	.	.	PUNCT
ftr-373	380	1	in	in	ADP
ftr-373	380	2	the	the	DET
ftr-373	380	3	first	first	ADJ
ftr-373	380	4	story	story	NOUN
ftr-373	380	5	,	,	PUNCT
ftr-373	380	6	a	a	DET
ftr-373	380	7	society	society	NOUN
ftr-373	380	8	has	have	AUX
ftr-373	380	9	implemented	implement	VERB
ftr-373	380	10	its	its	PRON
ftr-373	380	11	income	income	NOUN
ftr-373	380	12	tax	tax	NOUN
ftr-373	380	13	system	system	NOUN
ftr-373	380	14	(	(	PUNCT
ftr-373	380	15	including	include	VERB
ftr-373	380	16	a	a	DET
ftr-373	380	17	tax	tax	NOUN
ftr-373	380	18	on	on	ADP
ftr-373	380	19	income	income	NOUN
ftr-373	380	20	from	from	ADP
ftr-373	380	21	capital	capital	NOUN
ftr-373	380	22	)	)	PUNCT
ftr-373	380	23	as	as	ADP
ftr-373	380	24	part	part	NOUN
ftr-373	380	25	of	of	ADP
ftr-373	380	26	a	a	DET
ftr-373	380	27	societal	societal	ADJ
ftr-373	380	28	plan	plan	NOUN
ftr-373	380	29	to	to	PART
ftr-373	380	30	provide	provide	VERB
ftr-373	380	31	a	a	DET
ftr-373	380	32	comprehensive	comprehensive	ADJ
ftr-373	380	33	range	range	NOUN
ftr-373	380	34	of	of	ADP
ftr-373	380	35	benefits	benefit	NOUN
ftr-373	380	36	to	to	ADP
ftr-373	380	37	its	its	PRON
ftr-373	380	38	members	member	NOUN
ftr-373	380	39	(	(	PUNCT
ftr-373	380	40	“	"	PUNCT
ftr-373	380	41	social	social	ADJ
ftr-373	380	42	welfare	welfare	NOUN
ftr-373	380	43	”	"	PUNCT
ftr-373	380	44	)	)	PUNCT
ftr-373	380	45	.	.	PUNCT
ftr-373	381	1	if	if	SCONJ
ftr-373	381	2	that	that	DET
ftr-373	381	3	state	state	NOUN
ftr-373	381	4	then	then	ADV
ftr-373	381	5	faces	face	VERB
ftr-373	381	6	tax	tax	NOUN
ftr-373	381	7	competition	competition	NOUN
ftr-373	381	8	(	(	PUNCT
ftr-373	381	9	sometimes	sometimes	ADV
ftr-373	381	10	the	the	DET
ftr-373	381	11	“	"	PUNCT
ftr-373	381	12	competition	competition	NOUN
ftr-373	381	13	”	"	PUNCT
ftr-373	381	14	might	might	AUX
ftr-373	381	15	be	be	AUX
ftr-373	381	16	more	more	ADV
ftr-373	381	17	aptly	aptly	ADV
ftr-373	381	18	characterized	characterize	VERB
ftr-373	381	19	as	as	ADP
ftr-373	381	20	evasion	evasion	NOUN
ftr-373	381	21	)	)	PUNCT
ftr-373	381	22	,	,	PUNCT
ftr-373	381	23	the	the	DET
ftr-373	381	24	state	state	NOUN
ftr-373	381	25	will	will	AUX
ftr-373	381	26	be	be	AUX
ftr-373	381	27	“	"	PUNCT
ftr-373	381	28	forced	force	VERB
ftr-373	381	29	”	"	PUNCT
ftr-373	381	30	to	to	PART
ftr-373	381	31	either	either	CCONJ
ftr-373	381	32	reduce	reduce	VERB
ftr-373	381	33	those	those	DET
ftr-373	381	34	services	service	NOUN
ftr-373	381	35	and	and	CCONJ
ftr-373	381	36	benefits	benefit	NOUN
ftr-373	381	37	,	,	PUNCT
ftr-373	381	38	or	or	CCONJ
ftr-373	381	39	alternatively	alternatively	ADV
ftr-373	381	40	,	,	PUNCT
ftr-373	381	41	increase	increase	VERB
ftr-373	381	42	taxes	taxis	NOUN
ftr-373	381	43	on	on	ADP
ftr-373	381	44	a	a	DET
ftr-373	381	45	less	less	ADV
ftr-373	381	46	mobile	mobile	ADJ
ftr-373	381	47	base	base	NOUN
ftr-373	381	48	–	–	PUNCT
ftr-373	381	49	typically	typically	ADV
ftr-373	381	50	employment	employment	NOUN
ftr-373	381	51	and	and	CCONJ
ftr-373	381	52	consumption.62	consumption.62	NOUN
ftr-373	381	53	either	either	DET
ftr-373	381	54	option	option	NOUN
ftr-373	381	55	potentially	potentially	ADV
ftr-373	381	56	levies	levy	VERB
ftr-373	381	57	an	an	DET
ftr-373	381	58	increased	increase	VERB
ftr-373	381	59	burden	burden	NOUN
ftr-373	381	60	on	on	ADP
ftr-373	381	61	a	a	DET
ftr-373	381	62	subset	subset	NOUN
ftr-373	381	63	of	of	ADP
ftr-373	381	64	society	society	NOUN
ftr-373	381	65	,	,	PUNCT
ftr-373	381	66	sparking	spark	VERB
ftr-373	381	67	equity	equity	NOUN
ftr-373	381	68	concerns	concern	NOUN
ftr-373	381	69	within	within	ADP
ftr-373	381	70	that	that	DET
ftr-373	381	71	state.63	state.63	PROPN
ftr-373	381	72	these	these	DET
ftr-373	381	73	equity	equity	NOUN
ftr-373	381	74	concerns	concern	NOUN
ftr-373	381	75	may	may	AUX
ftr-373	381	76	dominate	dominate	VERB
ftr-373	381	77	the	the	DET
ftr-373	381	78	story	story	NOUN
ftr-373	381	79	if	if	SCONJ
ftr-373	381	80	the	the	DET
ftr-373	381	81	purported	purport	VERB
ftr-373	381	82	benefits	benefit	NOUN
ftr-373	381	83	of	of	ADP
ftr-373	381	84	competition	competition	NOUN
ftr-373	381	85	fail	fail	VERB
ftr-373	381	86	to	to	PART
ftr-373	381	87	materialize	materialize	VERB
ftr-373	381	88	(	(	PUNCT
ftr-373	381	89	i.e.	i.e.	X
ftr-373	381	90	the	the	DET
ftr-373	381	91	competition	competition	NOUN
ftr-373	381	92	is	be	AUX
ftr-373	381	93	“	"	PUNCT
ftr-373	381	94	harmful	harmful	ADJ
ftr-373	381	95	”	"	PUNCT
ftr-373	381	96	and	and	CCONJ
ftr-373	381	97	does	do	AUX
ftr-373	381	98	not	not	PART
ftr-373	381	99	improve	improve	VERB
ftr-373	381	100	government	government	NOUN
ftr-373	381	101	efficiency	efficiency	NOUN
ftr-373	381	102	)	)	PUNCT
ftr-373	381	103	.	.	PUNCT
ftr-373	382	1	in	in	ADP
ftr-373	382	2	the	the	DET
ftr-373	382	3	second	second	ADJ
ftr-373	382	4	story	story	NOUN
ftr-373	382	5	,	,	PUNCT
ftr-373	382	6	a	a	DET
ftr-373	382	7	developing	develop	VERB
ftr-373	382	8	country	country	NOUN
ftr-373	382	9	is	be	AUX
ftr-373	382	10	trying	try	VERB
ftr-373	382	11	to	to	PART
ftr-373	382	12	attract	attract	VERB
ftr-373	382	13	business	business	NOUN
ftr-373	382	14	,	,	PUNCT
ftr-373	382	15	perhaps	perhaps	ADV
ftr-373	382	16	manufacturing	manufacturing	NOUN
ftr-373	382	17	,	,	PUNCT
ftr-373	382	18	to	to	PART
ftr-373	382	19	further	further	VERB
ftr-373	382	20	its	its	PRON
ftr-373	382	21	economic	economic	ADJ
ftr-373	382	22	growth	growth	NOUN
ftr-373	382	23	.	.	PUNCT
ftr-373	383	1	the	the	DET
ftr-373	383	2	necessary	necessary	ADJ
ftr-373	383	3	and	and	CCONJ
ftr-373	383	4	desired	desire	VERB
ftr-373	383	5	economic	economic	ADJ
ftr-373	383	6	growth	growth	NOUN
ftr-373	383	7	,	,	PUNCT
ftr-373	383	8	however	however	ADV
ftr-373	383	9	,	,	PUNCT
ftr-373	383	10	requires	require	VERB
ftr-373	383	11	both	both	DET
ftr-373	383	12	business	business	NOUN
ftr-373	383	13	activities	activity	NOUN
ftr-373	383	14	(	(	PUNCT
ftr-373	383	15	including	include	VERB
ftr-373	383	16	investment	investment	NOUN
ftr-373	383	17	and	and	CCONJ
ftr-373	383	18	manufacturing	manufacturing	NOUN
ftr-373	383	19	)	)	PUNCT
ftr-373	383	20	and	and	CCONJ
ftr-373	383	21	tax	tax	NOUN
ftr-373	383	22	revenues	revenue	NOUN
ftr-373	383	23	(	(	PUNCT
ftr-373	383	24	used	use	VERB
ftr-373	383	25	for	for	ADP
ftr-373	383	26	infrastructure	infrastructure	NOUN
ftr-373	383	27	)	)	PUNCT
ftr-373	383	28	.	.	PUNCT
ftr-373	384	1	where	where	SCONJ
ftr-373	384	2	either	either	DET
ftr-373	384	3	prong	prong	NOUN
ftr-373	384	4	is	be	AUX
ftr-373	384	5	inadequate	inadequate	ADJ
ftr-373	384	6	,	,	PUNCT
ftr-373	384	7	the	the	DET
ftr-373	384	8	country	country	NOUN
ftr-373	384	9	’s	’s	PART
ftr-373	384	10	growth	growth	NOUN
ftr-373	384	11	,	,	PUNCT
ftr-373	384	12	measured	measure	VERB
ftr-373	384	13	by	by	ADP
ftr-373	384	14	the	the	DET
ftr-373	384	15	quality	quality	NOUN
ftr-373	384	16	of	of	ADP
ftr-373	384	17	government	government	NOUN
ftr-373	384	18	services64	services64	NOUN
ftr-373	384	19	and	and	CCONJ
ftr-373	384	20	by	by	ADP
ftr-373	384	21	the	the	DET
ftr-373	384	22	residents	resident	NOUN
ftr-373	384	23	’	’	PART
ftr-373	384	24	standard	standard	NOUN
ftr-373	384	25	of	of	ADP
ftr-373	384	26	living	living	NOUN
ftr-373	384	27	,	,	PUNCT
ftr-373	384	28	is	be	AUX
ftr-373	384	29	in	in	ADP
ftr-373	384	30	peril	peril	NOUN
ftr-373	384	31	.	.	PUNCT
ftr-373	385	1	if	if	SCONJ
ftr-373	385	2	the	the	DET
ftr-373	385	3	developing	develop	VERB
ftr-373	385	4	country	country	NOUN
ftr-373	385	5	believes	believe	VERB
ftr-373	385	6	itself	itself	PRON
ftr-373	385	7	obliged	oblige	VERB
ftr-373	385	8	to	to	PART
ftr-373	385	9	engage	engage	VERB
ftr-373	385	10	in	in	ADP
ftr-373	385	11	tax	tax	NOUN
ftr-373	385	12	competition	competition	NOUN
ftr-373	385	13	(	(	PUNCT
ftr-373	385	14	e.g.	e.g.	ADV
ftr-373	385	15	,	,	PUNCT
ftr-373	385	16	lower	low	ADJ
ftr-373	385	17	income	income	NOUN
ftr-373	385	18	tax	tax	NOUN
ftr-373	385	19	rates	rate	NOUN
ftr-373	385	20	on	on	ADP
ftr-373	385	21	manufacturing	manufacturing	NOUN
ftr-373	385	22	profits	profit	NOUN
ftr-373	385	23	earned	earn	VERB
ftr-373	385	24	in	in	ADP
ftr-373	385	25	the	the	DET
ftr-373	385	26	jurisdiction	jurisdiction	NOUN
ftr-373	385	27	)	)	PUNCT
ftr-373	385	28	,	,	PUNCT
ftr-373	385	29	the	the	DET
ftr-373	385	30	revenue	revenue	NOUN
ftr-373	385	31	prong	prong	NOUN
ftr-373	385	32	is	be	AUX
ftr-373	385	33	compromised	compromise	VERB
ftr-373	385	34	.	.	PUNCT
ftr-373	386	1	it	it	PRON
ftr-373	386	2	may	may	AUX
ftr-373	386	3	be	be	AUX
ftr-373	386	4	possible	possible	ADJ
ftr-373	386	5	for	for	SCONJ
ftr-373	386	6	the	the	DET
ftr-373	386	7	country	country	NOUN
ftr-373	386	8	to	to	PART
ftr-373	386	9	exact	exact	VERB
ftr-373	386	10	some	some	DET
ftr-373	386	11	additional	additional	ADJ
ftr-373	386	12	(	(	PUNCT
ftr-373	386	13	i.e.	i.e.	X
ftr-373	386	14	compensating	compensating	NOUN
ftr-373	386	15	)	)	PUNCT
ftr-373	386	16	62	62	NUM
ftr-373	386	17	.	.	PUNCT
ftr-373	387	1	see	see	VERB
ftr-373	387	2	,	,	PUNCT
ftr-373	387	3	e.g.	e.g.	ADV
ftr-373	387	4	,	,	PUNCT
ftr-373	387	5	pedro	pedro	PROPN
ftr-373	387	6	gomes	gomes	PROPN
ftr-373	387	7	&	&	CCONJ
ftr-373	387	8	francois	francois	PROPN
ftr-373	387	9	pouget	pouget	PROPN
ftr-373	387	10	,	,	PUNCT
ftr-373	387	11	corporate	corporate	ADJ
ftr-373	387	12	tax	tax	NOUN
ftr-373	387	13	competition	competition	NOUN
ftr-373	387	14	and	and	CCONJ
ftr-373	387	15	the	the	DET
ftr-373	387	16	decline	decline	NOUN
ftr-373	387	17	of	of	ADP
ftr-373	387	18	public	public	ADJ
ftr-373	387	19	investment	investment	NOUN
ftr-373	387	20	,	,	PUNCT
ftr-373	387	21	cesifo	cesifo	NOUN
ftr-373	387	22	working	work	VERB
ftr-373	387	23	paper	paper	NOUN
ftr-373	387	24	no	no	NOUN
ftr-373	387	25	.	.	PROPN
ftr-373	387	26	2384	2384	NUM
ftr-373	387	27	(	(	PUNCT
ftr-373	387	28	sept	sept	PROPN
ftr-373	387	29	.	.	PROPN
ftr-373	387	30	2008	2008	NUM
ftr-373	387	31	)	)	PUNCT
ftr-373	388	1	(	(	PUNCT
ftr-373	388	2	their	their	PRON
ftr-373	388	3	model	model	NOUN
ftr-373	388	4	and	and	CCONJ
ftr-373	388	5	simulations	simulation	NOUN
ftr-373	388	6	indicate	indicate	VERB
ftr-373	388	7	that	that	SCONJ
ftr-373	388	8	the	the	DET
ftr-373	388	9	corporate	corporate	ADJ
ftr-373	388	10	tax	tax	NOUN
ftr-373	388	11	rate	rate	NOUN
ftr-373	388	12	and	and	CCONJ
ftr-373	388	13	public	public	ADJ
ftr-373	388	14	investment	investment	NOUN
ftr-373	388	15	are	be	AUX
ftr-373	388	16	endogenous	endogenous	ADJ
ftr-373	388	17	and	and	CCONJ
ftr-373	388	18	that	that	SCONJ
ftr-373	388	19	“	"	PUNCT
ftr-373	388	20	if	if	SCONJ
ftr-373	388	21	the	the	DET
ftr-373	388	22	tax	tax	NOUN
ftr-373	388	23	rate	rate	NOUN
ftr-373	388	24	goes	go	VERB
ftr-373	388	25	down	down	ADP
ftr-373	388	26	by	by	ADP
ftr-373	388	27	15	15	NUM
ftr-373	388	28	%	%	NOUN
ftr-373	388	29	,	,	PUNCT
ftr-373	388	30	public	public	ADJ
ftr-373	388	31	investment	investment	NOUN
ftr-373	388	32	in	in	ADP
ftr-373	388	33	steady	steady	ADJ
ftr-373	388	34	state	state	NOUN
ftr-373	388	35	goes	go	VERB
ftr-373	388	36	down	down	ADV
ftr-373	388	37	between	between	ADP
ftr-373	388	38	0.2	0.2	NUM
ftr-373	388	39	%	%	NOUN
ftr-373	388	40	and	and	CCONJ
ftr-373	388	41	0.4	0.4	NUM
ftr-373	388	42	%	%	NOUN
ftr-373	388	43	of	of	ADP
ftr-373	388	44	gdp	gdp	NOUN
ftr-373	388	45	;	;	PUNCT
ftr-373	388	46	”	"	PUNCT
ftr-373	388	47	their	their	PRON
ftr-373	388	48	empirical	empirical	ADJ
ftr-373	388	49	analysis	analysis	NOUN
ftr-373	388	50	indicates	indicate	VERB
ftr-373	388	51	“	"	PUNCT
ftr-373	388	52	higher	high	ADJ
ftr-373	388	53	values	value	NOUN
ftr-373	388	54	:	:	PUNCT
ftr-373	388	55	between	between	ADP
ftr-373	388	56	0.6	0.6	NUM
ftr-373	388	57	%	%	NOUN
ftr-373	388	58	and	and	CCONJ
ftr-373	388	59	1.1	1.1	NUM
ftr-373	388	60	%	%	NOUN
ftr-373	388	61	of	of	ADP
ftr-373	388	62	gdp	gdp	NOUN
ftr-373	388	63	.	.	PUNCT
ftr-373	388	64	”	"	PUNCT
ftr-373	388	65	)	)	PUNCT
ftr-373	388	66	63	63	NUM
ftr-373	388	67	.	.	PUNCT
ftr-373	389	1	these	these	DET
ftr-373	389	2	concerns	concern	NOUN
ftr-373	389	3	have	have	AUX
ftr-373	389	4	been	be	AUX
ftr-373	389	5	extensively	extensively	ADV
ftr-373	389	6	explored	explore	VERB
ftr-373	389	7	in	in	ADP
ftr-373	389	8	the	the	DET
ftr-373	389	9	literature	literature	NOUN
ftr-373	389	10	.	.	PUNCT
ftr-373	390	1	see	see	VERB
ftr-373	390	2	,	,	PUNCT
ftr-373	390	3	e.g.	e.g.	ADV
ftr-373	390	4	,	,	PUNCT
ftr-373	390	5	reuven	reuven	VERB
ftr-373	390	6	avi	avi	PROPN
ftr-373	390	7	-	-	PUNCT
ftr-373	390	8	yonah	yonah	ADJ
ftr-373	390	9	,	,	PUNCT
ftr-373	390	10	globalization	globalization	NOUN
ftr-373	390	11	,	,	PUNCT
ftr-373	390	12	tax	tax	NOUN
ftr-373	390	13	competition	competition	NOUN
ftr-373	390	14	,	,	PUNCT
ftr-373	390	15	and	and	CCONJ
ftr-373	390	16	the	the	DET
ftr-373	390	17	fiscal	fiscal	ADJ
ftr-373	390	18	crisis	crisis	NOUN
ftr-373	390	19	of	of	ADP
ftr-373	390	20	the	the	DET
ftr-373	390	21	welfare	welfare	NOUN
ftr-373	390	22	state	state	NOUN
ftr-373	390	23	,	,	PUNCT
ftr-373	390	24	133	133	NUM
ftr-373	390	25	harv	harv	NOUN
ftr-373	390	26	.	.	PUNCT
ftr-373	391	1	l.	l.	PROPN
ftr-373	391	2	rev	rev	PROPN
ftr-373	391	3	.	.	PROPN
ftr-373	391	4	1573	1573	NUM
ftr-373	391	5	passim	passim	NOUN
ftr-373	391	6	(	(	PUNCT
ftr-373	391	7	2000	2000	NUM
ftr-373	391	8	)	)	PUNCT
ftr-373	391	9	;	;	PUNCT
ftr-373	391	10	oecd	oecd	PROPN
ftr-373	391	11	,	,	PUNCT
ftr-373	391	12	1998	1998	NUM
ftr-373	391	13	report	report	NOUN
ftr-373	391	14	,	,	PUNCT
ftr-373	391	15	supra	supra	PROPN
ftr-373	391	16	note	note	PROPN
ftr-373	391	17	18	18	NUM
ftr-373	391	18	.	.	NOUN
ftr-373	391	19	64	64	NUM
ftr-373	391	20	.	.	PUNCT
ftr-373	392	1	such	such	ADJ
ftr-373	392	2	government	government	NOUN
ftr-373	392	3	services	service	NOUN
ftr-373	392	4	include	include	VERB
ftr-373	392	5	infrastructure	infrastructure	NOUN
ftr-373	392	6	facilitating	facilitate	VERB
ftr-373	392	7	business	business	NOUN
ftr-373	392	8	operations	operation	NOUN
ftr-373	392	9	and	and	CCONJ
ftr-373	392	10	social	social	ADJ
ftr-373	392	11	welfare	welfare	NOUN
ftr-373	392	12	services	service	NOUN
ftr-373	392	13	(	(	PUNCT
ftr-373	392	14	e.g.	e.g.	ADV
ftr-373	392	15	,	,	PUNCT
ftr-373	392	16	providing	provide	VERB
ftr-373	392	17	access	access	NOUN
ftr-373	392	18	to	to	ADP
ftr-373	392	19	education	education	NOUN
ftr-373	392	20	and	and	CCONJ
ftr-373	392	21	healthcare	healthcare	PROPN
ftr-373	392	22	)	)	PUNCT
ftr-373	392	23	.	.	PUNCT
ftr-373	393	1	2009	2009	NUM
ftr-373	393	2	]	]	PUNCT
ftr-373	393	3	democracy	democracy	NOUN
ftr-373	393	4	,	,	PUNCT
ftr-373	393	5	sovereignty	sovereignty	NOUN
ftr-373	393	6	and	and	CCONJ
ftr-373	393	7	tax	tax	NOUN
ftr-373	393	8	competition	competition	NOUN
ftr-373	393	9	577	577	NUM
ftr-373	393	10	revenue	revenue	NOUN
ftr-373	393	11	from	from	ADP
ftr-373	393	12	sources	source	NOUN
ftr-373	393	13	not	not	PART
ftr-373	393	14	as	as	ADV
ftr-373	393	15	sensitive	sensitive	ADJ
ftr-373	393	16	to	to	ADP
ftr-373	393	17	tax	tax	NOUN
ftr-373	393	18	competition	competition	NOUN
ftr-373	393	19	such	such	ADJ
ftr-373	393	20	as	as	ADP
ftr-373	393	21	labor	labor	NOUN
ftr-373	393	22	or	or	CCONJ
ftr-373	393	23	less	less	ADV
ftr-373	393	24	readily	readily	ADV
ftr-373	393	25	mobile	mobile	ADJ
ftr-373	393	26	commercial	commercial	ADJ
ftr-373	393	27	ventures	venture	NOUN
ftr-373	393	28	.	.	PUNCT
ftr-373	394	1	but	but	CCONJ
ftr-373	394	2	for	for	ADP
ftr-373	394	3	a	a	DET
ftr-373	394	4	population	population	NOUN
ftr-373	394	5	of	of	ADP
ftr-373	394	6	little	little	ADJ
ftr-373	394	7	wealth	wealth	NOUN
ftr-373	394	8	(	(	PUNCT
ftr-373	394	9	an	an	DET
ftr-373	394	10	assumed	assumed	ADJ
ftr-373	394	11	fact	fact	NOUN
ftr-373	394	12	given	give	VERB
ftr-373	394	13	the	the	DET
ftr-373	394	14	country	country	NOUN
ftr-373	394	15	’s	’s	PART
ftr-373	394	16	designation	designation	NOUN
ftr-373	394	17	as	as	ADP
ftr-373	394	18	a	a	DET
ftr-373	394	19	developing	develop	VERB
ftr-373	394	20	nation	nation	NOUN
ftr-373	394	21	)	)	PUNCT
ftr-373	394	22	these	these	DET
ftr-373	394	23	prospects	prospect	NOUN
ftr-373	394	24	are	be	AUX
ftr-373	394	25	limited	limited	ADJ
ftr-373	394	26	.	.	PUNCT
ftr-373	395	1	the	the	DET
ftr-373	395	2	resulting	result	VERB
ftr-373	395	3	revenue	revenue	NOUN
ftr-373	395	4	fails	fail	VERB
ftr-373	395	5	to	to	PART
ftr-373	395	6	support	support	VERB
ftr-373	395	7	much	much	ADJ
ftr-373	395	8	of	of	ADP
ftr-373	395	9	the	the	DET
ftr-373	395	10	necessary	necessary	ADJ
ftr-373	395	11	internal	internal	ADJ
ftr-373	395	12	development	development	NOUN
ftr-373	395	13	.	.	PUNCT
ftr-373	396	1	moreover	moreover	ADV
ftr-373	396	2	,	,	PUNCT
ftr-373	396	3	it	it	PRON
ftr-373	396	4	is	be	AUX
ftr-373	396	5	not	not	PART
ftr-373	396	6	clear	clear	ADJ
ftr-373	396	7	whether	whether	SCONJ
ftr-373	396	8	the	the	DET
ftr-373	396	9	competition	competition	NOUN
ftr-373	396	10	for	for	ADP
ftr-373	396	11	business	business	NOUN
ftr-373	396	12	investment	investment	NOUN
ftr-373	396	13	garners	garner	VERB
ftr-373	396	14	the	the	DET
ftr-373	396	15	country	country	NOUN
ftr-373	396	16	any	any	DET
ftr-373	396	17	net	net	ADJ
ftr-373	396	18	increase	increase	NOUN
ftr-373	396	19	in	in	ADP
ftr-373	396	20	investment	investment	NOUN
ftr-373	396	21	.	.	PUNCT
ftr-373	397	1	as	as	SCONJ
ftr-373	397	2	suggested	suggest	VERB
ftr-373	397	3	in	in	ADP
ftr-373	397	4	part	part	PROPN
ftr-373	397	5	ii	ii	PROPN
ftr-373	397	6	’s	’s	PART
ftr-373	397	7	outline	outline	NOUN
ftr-373	397	8	of	of	ADP
ftr-373	397	9	tax	tax	NOUN
ftr-373	397	10	competition	competition	NOUN
ftr-373	397	11	actors	actor	NOUN
ftr-373	397	12	,	,	PUNCT
ftr-373	397	13	a	a	DET
ftr-373	397	14	developing	develop	VERB
ftr-373	397	15	country	country	NOUN
ftr-373	397	16	may	may	AUX
ftr-373	397	17	earnestly	earnestly	ADV
ftr-373	397	18	believe	believe	VERB
ftr-373	397	19	competition	competition	NOUN
ftr-373	397	20	is	be	AUX
ftr-373	397	21	necessary	necessary	ADJ
ftr-373	397	22	but	but	CCONJ
ftr-373	397	23	may	may	AUX
ftr-373	397	24	be	be	AUX
ftr-373	397	25	wrong	wrong	ADJ
ftr-373	397	26	it	it	PRON
ftr-373	397	27	its	its	PRON
ftr-373	397	28	calculus	calculus	NOUN
ftr-373	397	29	.	.	PUNCT
ftr-373	398	1	from	from	ADP
ftr-373	398	2	this	this	DET
ftr-373	398	3	perspective	perspective	NOUN
ftr-373	398	4	,	,	PUNCT
ftr-373	398	5	who	who	PRON
ftr-373	398	6	is	be	AUX
ftr-373	398	7	the	the	DET
ftr-373	398	8	“	"	PUNCT
ftr-373	398	9	winner	winner	NOUN
ftr-373	398	10	”	"	PUNCT
ftr-373	398	11	among	among	ADP
ftr-373	398	12	the	the	DET
ftr-373	398	13	developing	develop	VERB
ftr-373	398	14	countries	country	NOUN
ftr-373	398	15	competing	compete	VERB
ftr-373	398	16	for	for	ADP
ftr-373	398	17	global	global	ADJ
ftr-373	398	18	business	business	NOUN
ftr-373	398	19	investment	investment	NOUN
ftr-373	398	20	?	?	PUNCT
ftr-373	399	1	one	one	NUM
ftr-373	399	2	assessment	assessment	NOUN
ftr-373	399	3	is	be	AUX
ftr-373	399	4	that	that	SCONJ
ftr-373	399	5	the	the	DET
ftr-373	399	6	multinational	multinational	ADJ
ftr-373	399	7	enterprises	enterprise	NOUN
ftr-373	399	8	,	,	PUNCT
ftr-373	399	9	and	and	CCONJ
ftr-373	399	10	potentially	potentially	ADV
ftr-373	399	11	their	their	PRON
ftr-373	399	12	residence	residence	NOUN
ftr-373	399	13	countries	country	NOUN
ftr-373	399	14	,	,	PUNCT
ftr-373	399	15	benefit	benefit	NOUN
ftr-373	399	16	.	.	PUNCT
ftr-373	400	1	the	the	DET
ftr-373	400	2	multinationals	multinational	NOUN
ftr-373	400	3	gain	gain	VERB
ftr-373	400	4	because	because	SCONJ
ftr-373	400	5	the	the	DET
ftr-373	400	6	income	income	NOUN
ftr-373	400	7	from	from	ADP
ftr-373	400	8	business	business	NOUN
ftr-373	400	9	activities	activity	NOUN
ftr-373	400	10	located	locate	VERB
ftr-373	400	11	in	in	ADP
ftr-373	400	12	the	the	DET
ftr-373	400	13	competing	compete	VERB
ftr-373	400	14	developing	develop	VERB
ftr-373	400	15	countries	country	NOUN
ftr-373	400	16	bears	bear	VERB
ftr-373	400	17	little	little	ADJ
ftr-373	400	18	or	or	CCONJ
ftr-373	400	19	no	no	DET
ftr-373	400	20	current	current	ADJ
ftr-373	400	21	tax	tax	NOUN
ftr-373	400	22	(	(	PUNCT
ftr-373	400	23	and	and	CCONJ
ftr-373	400	24	presumably	presumably	ADV
ftr-373	400	25	is	be	AUX
ftr-373	400	26	structured	structure	VERB
ftr-373	400	27	so	so	SCONJ
ftr-373	400	28	as	as	SCONJ
ftr-373	400	29	to	to	PART
ftr-373	400	30	trigger	trigger	VERB
ftr-373	400	31	little	little	ADJ
ftr-373	400	32	or	or	CCONJ
ftr-373	400	33	no	no	PRON
ftr-373	400	34	current	current	ADJ
ftr-373	400	35	residence	residence	NOUN
ftr-373	400	36	country	country	NOUN
ftr-373	400	37	tax	tax	NOUN
ftr-373	400	38	)	)	PUNCT
ftr-373	400	39	.	.	PUNCT
ftr-373	401	1	assuming	assume	VERB
ftr-373	401	2	that	that	SCONJ
ftr-373	401	3	most	most	ADJ
ftr-373	401	4	multinationals	multinational	NOUN
ftr-373	401	5	are	be	AUX
ftr-373	401	6	not	not	PART
ftr-373	401	7	owned	own	VERB
ftr-373	401	8	by	by	ADP
ftr-373	401	9	the	the	DET
ftr-373	401	10	residents	resident	NOUN
ftr-373	401	11	of	of	ADP
ftr-373	401	12	developing	develop	VERB
ftr-373	401	13	countries	country	NOUN
ftr-373	401	14	,	,	PUNCT
ftr-373	401	15	the	the	DET
ftr-373	401	16	gain	gain	NOUN
ftr-373	401	17	to	to	ADP
ftr-373	401	18	the	the	DET
ftr-373	401	19	corporations	corporation	NOUN
ftr-373	401	20	translates	translate	VERB
ftr-373	401	21	into	into	ADP
ftr-373	401	22	gain	gain	NOUN
ftr-373	401	23	for	for	ADP
ftr-373	401	24	its	its	PRON
ftr-373	401	25	owners	owner	NOUN
ftr-373	401	26	who	who	PRON
ftr-373	401	27	are	be	AUX
ftr-373	401	28	members	member	NOUN
ftr-373	401	29	of	of	ADP
ftr-373	401	30	developed	develop	VERB
ftr-373	401	31	countries	country	NOUN
ftr-373	401	32	.	.	PUNCT
ftr-373	402	1	in	in	ADP
ftr-373	402	2	addition	addition	NOUN
ftr-373	402	3	to	to	ADP
ftr-373	402	4	the	the	DET
ftr-373	402	5	corporations	corporation	NOUN
ftr-373	402	6	themselves	themselves	PRON
ftr-373	402	7	(	(	PUNCT
ftr-373	402	8	and	and	CCONJ
ftr-373	402	9	their	their	PRON
ftr-373	402	10	shareholders	shareholder	NOUN
ftr-373	402	11	)	)	PUNCT
ftr-373	402	12	,	,	PUNCT
ftr-373	402	13	the	the	DET
ftr-373	402	14	residence	residence	NOUN
ftr-373	402	15	countries	country	NOUN
ftr-373	402	16	might	might	AUX
ftr-373	402	17	see	see	VERB
ftr-373	402	18	some	some	DET
ftr-373	402	19	gain	gain	NOUN
ftr-373	402	20	–	–	PUNCT
ftr-373	402	21	at	at	ADP
ftr-373	402	22	least	least	ADJ
ftr-373	402	23	where	where	SCONJ
ftr-373	402	24	the	the	DET
ftr-373	402	25	residence	residence	NOUN
ftr-373	402	26	country	country	NOUN
ftr-373	402	27	uses	use	VERB
ftr-373	402	28	a	a	DET
ftr-373	402	29	foreign	foreign	ADJ
ftr-373	402	30	tax	tax	NOUN
ftr-373	402	31	credit	credit	NOUN
ftr-373	402	32	,	,	PUNCT
ftr-373	402	33	not	not	PART
ftr-373	402	34	an	an	DET
ftr-373	402	35	exemption	exemption	NOUN
ftr-373	402	36	system	system	NOUN
ftr-373	402	37	,	,	PUNCT
ftr-373	402	38	to	to	PART
ftr-373	402	39	prevent	prevent	VERB
ftr-373	402	40	double	double	ADJ
ftr-373	402	41	taxation	taxation	NOUN
ftr-373	402	42	of	of	ADP
ftr-373	402	43	foreign	foreign	ADJ
ftr-373	402	44	source	source	NOUN
ftr-373	402	45	income.65	income.65	NOUN
ftr-373	402	46	if	if	SCONJ
ftr-373	402	47	little	little	ADJ
ftr-373	402	48	source	source	NOUN
ftr-373	402	49	country	country	NOUN
ftr-373	402	50	tax	tax	NOUN
ftr-373	402	51	is	be	AUX
ftr-373	402	52	collected	collect	VERB
ftr-373	402	53	,	,	PUNCT
ftr-373	402	54	then	then	ADV
ftr-373	402	55	little	little	ADJ
ftr-373	402	56	credit	credit	NOUN
ftr-373	402	57	must	must	AUX
ftr-373	402	58	offset	offset	VERB
ftr-373	402	59	the	the	DET
ftr-373	402	60	residence	residence	NOUN
ftr-373	402	61	country	country	NOUN
ftr-373	402	62	’s	’s	PART
ftr-373	402	63	collection	collection	NOUN
ftr-373	402	64	of	of	ADP
ftr-373	402	65	income	income	NOUN
ftr-373	402	66	tax	tax	NOUN
ftr-373	402	67	.	.	PUNCT
ftr-373	403	1	this	this	DET
ftr-373	403	2	latter	latter	ADJ
ftr-373	403	3	point	point	NOUN
ftr-373	403	4	(	(	PUNCT
ftr-373	403	5	the	the	DET
ftr-373	403	6	revenue	revenue	NOUN
ftr-373	403	7	advantage	advantage	NOUN
ftr-373	403	8	to	to	ADP
ftr-373	403	9	the	the	DET
ftr-373	403	10	developed	develop	VERB
ftr-373	403	11	/	/	SYM
ftr-373	403	12	residence	residence	NOUN
ftr-373	403	13	country	country	NOUN
ftr-373	403	14	)	)	PUNCT
ftr-373	403	15	should	should	AUX
ftr-373	403	16	not	not	PART
ftr-373	403	17	be	be	AUX
ftr-373	403	18	overstated	overstate	VERB
ftr-373	403	19	.	.	PUNCT
ftr-373	404	1	profitable	profitable	ADJ
ftr-373	404	2	business	business	NOUN
ftr-373	404	3	operations	operation	NOUN
ftr-373	404	4	located	locate	VERB
ftr-373	404	5	in	in	ADP
ftr-373	404	6	developing	develop	VERB
ftr-373	404	7	countries	country	NOUN
ftr-373	404	8	are	be	AUX
ftr-373	404	9	unlikely	unlikely	ADJ
ftr-373	404	10	to	to	PART
ftr-373	404	11	be	be	AUX
ftr-373	404	12	structured	structure	VERB
ftr-373	404	13	as	as	ADP
ftr-373	404	14	permanent	permanent	ADJ
ftr-373	404	15	establishments	establishment	NOUN
ftr-373	404	16	instead	instead	ADV
ftr-373	404	17	of	of	ADP
ftr-373	404	18	subsidiaries	subsidiary	NOUN
ftr-373	404	19	,	,	PUNCT
ftr-373	404	20	and	and	CCONJ
ftr-373	404	21	any	any	DET
ftr-373	404	22	dividend	dividend	NOUN
ftr-373	404	23	and	and	CCONJ
ftr-373	404	24	interest	interest	NOUN
ftr-373	404	25	payments	payment	NOUN
ftr-373	404	26	by	by	ADP
ftr-373	404	27	the	the	DET
ftr-373	404	28	foreign	foreign	ADJ
ftr-373	404	29	subsidiaries	subsidiary	NOUN
ftr-373	404	30	to	to	ADP
ftr-373	404	31	their	their	PRON
ftr-373	404	32	parent	parent	NOUN
ftr-373	404	33	corporations	corporation	NOUN
ftr-373	404	34	in	in	ADP
ftr-373	404	35	developed	develop	VERB
ftr-373	404	36	countries	country	NOUN
ftr-373	404	37	are	be	AUX
ftr-373	404	38	discretionary	discretionary	ADJ
ftr-373	404	39	.	.	PUNCT
ftr-373	405	1	65	65	NUM
ftr-373	405	2	.	.	PUNCT
ftr-373	406	1	the	the	DET
ftr-373	406	2	residence	residence	NOUN
ftr-373	406	3	country	country	NOUN
ftr-373	406	4	would	would	AUX
ftr-373	406	5	tax	tax	VERB
ftr-373	406	6	either	either	CCONJ
ftr-373	406	7	the	the	DET
ftr-373	406	8	current	current	ADJ
ftr-373	406	9	profits	profit	NOUN
ftr-373	406	10	of	of	ADP
ftr-373	406	11	a	a	DET
ftr-373	406	12	domestic	domestic	ADJ
ftr-373	406	13	corporation	corporation	NOUN
ftr-373	406	14	with	with	ADP
ftr-373	406	15	a	a	DET
ftr-373	406	16	permanent	permanent	ADJ
ftr-373	406	17	establishment	establishment	NOUN
ftr-373	406	18	in	in	ADP
ftr-373	406	19	a	a	DET
ftr-373	406	20	low	low	ADJ
ftr-373	406	21	tax	tax	NOUN
ftr-373	406	22	developing	develop	VERB
ftr-373	406	23	country	country	NOUN
ftr-373	406	24	or	or	CCONJ
ftr-373	406	25	the	the	DET
ftr-373	406	26	dividends	dividend	NOUN
ftr-373	406	27	and	and	CCONJ
ftr-373	406	28	interest	interest	NOUN
ftr-373	406	29	received	receive	VERB
ftr-373	406	30	by	by	ADP
ftr-373	406	31	a	a	DET
ftr-373	406	32	domestic	domestic	ADJ
ftr-373	406	33	parent	parent	NOUN
ftr-373	406	34	of	of	ADP
ftr-373	406	35	a	a	DET
ftr-373	406	36	foreign	foreign	ADJ
ftr-373	406	37	subsidiary	subsidiary	NOUN
ftr-373	406	38	operating	operate	VERB
ftr-373	406	39	in	in	ADP
ftr-373	406	40	a	a	DET
ftr-373	406	41	low	low	ADJ
ftr-373	406	42	tax	tax	NOUN
ftr-373	406	43	country	country	NOUN
ftr-373	406	44	.	.	PUNCT
ftr-373	407	1	additionally	additionally	ADV
ftr-373	407	2	,	,	PUNCT
ftr-373	407	3	strong	strong	ADJ
ftr-373	407	4	controlled	control	VERB
ftr-373	407	5	foreign	foreign	ADJ
ftr-373	407	6	corporation	corporation	NOUN
ftr-373	407	7	rules	rule	NOUN
ftr-373	407	8	(	(	PUNCT
ftr-373	407	9	or	or	CCONJ
ftr-373	407	10	similar	similar	ADJ
ftr-373	407	11	regimes	regime	NOUN
ftr-373	407	12	)	)	PUNCT
ftr-373	407	13	might	might	AUX
ftr-373	407	14	collect	collect	VERB
ftr-373	407	15	current	current	ADJ
ftr-373	407	16	residence	residence	NOUN
ftr-373	407	17	country	country	NOUN
ftr-373	407	18	income	income	NOUN
ftr-373	407	19	tax	tax	NOUN
ftr-373	407	20	for	for	ADP
ftr-373	407	21	the	the	DET
ftr-373	407	22	parent	parent	NOUN
ftr-373	407	23	of	of	ADP
ftr-373	407	24	a	a	DET
ftr-373	407	25	foreign	foreign	ADJ
ftr-373	407	26	subsidiary	subsidiary	NOUN
ftr-373	407	27	.	.	PUNCT
ftr-373	408	1	578	578	NUM
ftr-373	408	2	florida	florida	PROPN
ftr-373	408	3	tax	tax	NOUN
ftr-373	408	4	review	review	NOUN
ftr-373	408	5	[	[	X
ftr-373	408	6	vol	vol	NOUN
ftr-373	408	7	.	.	PUNCT
ftr-373	408	8	9:5	9:5	NUM
ftr-373	408	9	2	2	NUM
ftr-373	408	10	.	.	PUNCT
ftr-373	409	1	the	the	DET
ftr-373	409	2	equity	equity	NOUN
ftr-373	409	3	link	link	NOUN
ftr-373	409	4	to	to	ADP
ftr-373	409	5	sovereignty	sovereignty	NOUN
ftr-373	409	6	a.	a.	NOUN
ftr-373	409	7	domestic	domestic	ADJ
ftr-373	409	8	pursuit	pursuit	NOUN
ftr-373	409	9	of	of	ADP
ftr-373	409	10	inter	inter	ADJ
ftr-373	409	11	-	-	ADJ
ftr-373	409	12	individual	individual	ADJ
ftr-373	409	13	equity	equity	NOUN
ftr-373	409	14	in	in	ADP
ftr-373	409	15	both	both	PRON
ftr-373	409	16	of	of	ADP
ftr-373	409	17	these	these	DET
ftr-373	409	18	stories	story	NOUN
ftr-373	409	19	(	(	PUNCT
ftr-373	409	20	a	a	DET
ftr-373	409	21	developed	develop	VERB
ftr-373	409	22	country	country	NOUN
ftr-373	409	23	supporting	support	VERB
ftr-373	409	24	a	a	DET
ftr-373	409	25	social	social	ADJ
ftr-373	409	26	welfare	welfare	NOUN
ftr-373	409	27	system	system	NOUN
ftr-373	409	28	and	and	CCONJ
ftr-373	409	29	a	a	DET
ftr-373	409	30	developing	develop	VERB
ftr-373	409	31	country	country	NOUN
ftr-373	409	32	seeking	seek	VERB
ftr-373	409	33	economic	economic	ADJ
ftr-373	409	34	growth	growth	NOUN
ftr-373	409	35	)	)	PUNCT
ftr-373	409	36	,	,	PUNCT
ftr-373	409	37	the	the	DET
ftr-373	409	38	equity	equity	NOUN
ftr-373	409	39	arguments	argument	NOUN
ftr-373	409	40	against	against	ADP
ftr-373	409	41	tax	tax	NOUN
ftr-373	409	42	competition	competition	NOUN
ftr-373	409	43	can	can	AUX
ftr-373	409	44	be	be	AUX
ftr-373	409	45	understood	understand	VERB
ftr-373	409	46	as	as	ADP
ftr-373	409	47	making	make	VERB
ftr-373	409	48	claims	claim	NOUN
ftr-373	409	49	based	base	VERB
ftr-373	409	50	on	on	ADP
ftr-373	409	51	both	both	DET
ftr-373	409	52	inter	inter	ADJ
ftr-373	409	53	-	-	ADJ
ftr-373	409	54	individual	individual	ADJ
ftr-373	409	55	equity	equity	NOUN
ftr-373	409	56	and	and	CCONJ
ftr-373	409	57	inter	inter	ADJ
ftr-373	409	58	-	-	ADJ
ftr-373	409	59	nation	nation	NOUN
ftr-373	409	60	equity	equity	NOUN
ftr-373	409	61	,	,	PUNCT
ftr-373	409	62	although	although	SCONJ
ftr-373	409	63	the	the	DET
ftr-373	409	64	full	full	ADJ
ftr-373	409	65	theoretical	theoretical	ADJ
ftr-373	409	66	underpinnings	underpinning	NOUN
ftr-373	409	67	may	may	AUX
ftr-373	409	68	not	not	PART
ftr-373	409	69	be	be	AUX
ftr-373	409	70	adequately	adequately	ADV
ftr-373	409	71	established	establish	VERB
ftr-373	409	72	.	.	PUNCT
ftr-373	410	1	for	for	ADP
ftr-373	410	2	the	the	DET
ftr-373	410	3	developed	develop	VERB
ftr-373	410	4	sovereign	sovereign	ADJ
ftr-373	410	5	state	state	NOUN
ftr-373	410	6	seeking	seek	VERB
ftr-373	410	7	to	to	PART
ftr-373	410	8	implement	implement	VERB
ftr-373	410	9	its	its	PRON
ftr-373	410	10	desired	desire	VERB
ftr-373	410	11	vision	vision	NOUN
ftr-373	410	12	of	of	ADP
ftr-373	410	13	a	a	DET
ftr-373	410	14	modern	modern	ADJ
ftr-373	410	15	social	social	ADJ
ftr-373	410	16	welfare	welfare	NOUN
ftr-373	410	17	state	state	NOUN
ftr-373	410	18	,	,	PUNCT
ftr-373	410	19	tax	tax	NOUN
ftr-373	410	20	competition	competition	NOUN
ftr-373	410	21	curtails	curtail	VERB
ftr-373	410	22	its	its	PRON
ftr-373	410	23	ability	ability	NOUN
ftr-373	410	24	to	to	PART
ftr-373	410	25	“	"	PUNCT
ftr-373	410	26	appropriately	appropriately	ADV
ftr-373	410	27	”	"	PUNCT
ftr-373	410	28	distribute	distribute	VERB
ftr-373	410	29	the	the	DET
ftr-373	410	30	revenue	revenue	NOUN
ftr-373	410	31	burden	burden	NOUN
ftr-373	410	32	among	among	ADP
ftr-373	410	33	its	its	PRON
ftr-373	410	34	population	population	NOUN
ftr-373	410	35	.	.	PUNCT
ftr-373	411	1	to	to	ADP
ftr-373	411	2	the	the	DET
ftr-373	411	3	extent	extent	NOUN
ftr-373	411	4	that	that	SCONJ
ftr-373	411	5	the	the	DET
ftr-373	411	6	major	major	ADJ
ftr-373	411	7	multinationals	multinational	NOUN
ftr-373	411	8	and	and	CCONJ
ftr-373	411	9	wealthy	wealthy	ADJ
ftr-373	411	10	individual	individual	ADJ
ftr-373	411	11	investors	investor	NOUN
ftr-373	411	12	can	can	AUX
ftr-373	411	13	rely	rely	VERB
ftr-373	411	14	on	on	ADP
ftr-373	411	15	“	"	PUNCT
ftr-373	411	16	havens”66	havens”66	PROPN
ftr-373	411	17	with	with	ADP
ftr-373	411	18	attractive	attractive	ADJ
ftr-373	411	19	tax	tax	NOUN
ftr-373	411	20	and	and	CCONJ
ftr-373	411	21	regulatory	regulatory	ADJ
ftr-373	411	22	structures	structure	NOUN
ftr-373	411	23	to	to	PART
ftr-373	411	24	limit	limit	VERB
ftr-373	411	25	current	current	ADJ
ftr-373	411	26	taxation	taxation	NOUN
ftr-373	411	27	(	(	PUNCT
ftr-373	411	28	through	through	ADP
ftr-373	411	29	a	a	DET
ftr-373	411	30	combination	combination	NOUN
ftr-373	411	31	of	of	ADP
ftr-373	411	32	little	little	ADJ
ftr-373	411	33	or	or	CCONJ
ftr-373	411	34	no	no	PRON
ftr-373	411	35	local	local	ADJ
ftr-373	411	36	tax	tax	NOUN
ftr-373	411	37	and	and	CCONJ
ftr-373	411	38	a	a	DET
ftr-373	411	39	lack	lack	NOUN
ftr-373	411	40	of	of	ADP
ftr-373	411	41	transparency	transparency	NOUN
ftr-373	411	42	)	)	PUNCT
ftr-373	411	43	their	their	PRON
ftr-373	411	44	tax	tax	NOUN
ftr-373	411	45	bills	bill	NOUN
ftr-373	411	46	both	both	CCONJ
ftr-373	411	47	abroad	abroad	ADV
ftr-373	411	48	and	and	CCONJ
ftr-373	411	49	at	at	ADP
ftr-373	411	50	home	home	NOUN
ftr-373	411	51	will	will	AUX
ftr-373	411	52	be	be	AUX
ftr-373	411	53	reduced.67	reduced.67	NOUN
ftr-373	411	54	where	where	SCONJ
ftr-373	411	55	the	the	DET
ftr-373	411	56	competition	competition	NOUN
ftr-373	411	57	takes	take	VERB
ftr-373	411	58	the	the	DET
ftr-373	411	59	form	form	NOUN
ftr-373	411	60	of	of	ADP
ftr-373	411	61	lower	low	ADJ
ftr-373	411	62	rates	rate	NOUN
ftr-373	411	63	on	on	ADP
ftr-373	411	64	actual	actual	ADJ
ftr-373	411	65	business	business	NOUN
ftr-373	411	66	activity	activity	NOUN
ftr-373	411	67	(	(	PUNCT
ftr-373	411	68	for	for	ADP
ftr-373	411	69	example	example	NOUN
ftr-373	411	70	manufacturing	manufacturing	NOUN
ftr-373	411	71	)	)	PUNCT
ftr-373	411	72	the	the	DET
ftr-373	411	73	loss	loss	NOUN
ftr-373	411	74	arises	arise	VERB
ftr-373	411	75	because	because	SCONJ
ftr-373	411	76	the	the	DET
ftr-373	411	77	business	business	NOUN
ftr-373	411	78	has	have	AUX
ftr-373	411	79	located	locate	VERB
ftr-373	411	80	elsewhere	elsewhere	ADV
ftr-373	411	81	,	,	PUNCT
ftr-373	411	82	moving	move	VERB
ftr-373	411	83	both	both	DET
ftr-373	411	84	jobs	job	NOUN
ftr-373	411	85	and	and	CCONJ
ftr-373	411	86	current	current	ADJ
ftr-373	411	87	income	income	NOUN
ftr-373	411	88	from	from	ADP
ftr-373	411	89	the	the	DET
ftr-373	411	90	reach	reach	NOUN
ftr-373	411	91	of	of	ADP
ftr-373	411	92	the	the	DET
ftr-373	411	93	parent	parent	NOUN
ftr-373	411	94	’s	’s	PART
ftr-373	411	95	residence	residence	NOUN
ftr-373	411	96	jurisdiction.68	jurisdiction.68	PROPN
ftr-373	411	97	when	when	SCONJ
ftr-373	411	98	and	and	CCONJ
ftr-373	411	99	under	under	ADP
ftr-373	411	100	what	what	DET
ftr-373	411	101	circumstances	circumstance	NOUN
ftr-373	411	102	66	66	NUM
ftr-373	411	103	.	.	PUNCT
ftr-373	412	1	as	as	SCONJ
ftr-373	412	2	reviewed	review	VERB
ftr-373	412	3	in	in	ADP
ftr-373	412	4	part	part	PROPN
ftr-373	412	5	ii	ii	PROPN
ftr-373	412	6	,	,	PUNCT
ftr-373	412	7	the	the	DET
ftr-373	412	8	term	term	NOUN
ftr-373	412	9	“	"	PUNCT
ftr-373	412	10	tax	tax	NOUN
ftr-373	412	11	competition	competition	NOUN
ftr-373	412	12	”	"	PUNCT
ftr-373	412	13	is	be	AUX
ftr-373	412	14	often	often	ADV
ftr-373	412	15	used	use	VERB
ftr-373	412	16	broadly	broadly	ADV
ftr-373	412	17	to	to	PART
ftr-373	412	18	cover	cover	VERB
ftr-373	412	19	different	different	ADJ
ftr-373	412	20	situations	situation	NOUN
ftr-373	412	21	such	such	ADJ
ftr-373	412	22	as	as	ADP
ftr-373	412	23	havens	haven	NOUN
ftr-373	412	24	relying	rely	VERB
ftr-373	412	25	on	on	ADP
ftr-373	412	26	a	a	DET
ftr-373	412	27	combination	combination	NOUN
ftr-373	412	28	of	of	ADP
ftr-373	412	29	low	low	ADJ
ftr-373	412	30	/	/	SYM
ftr-373	412	31	no	no	DET
ftr-373	412	32	taxes	taxis	NOUN
ftr-373	412	33	,	,	PUNCT
ftr-373	412	34	secrecy	secrecy	NOUN
ftr-373	412	35	,	,	PUNCT
ftr-373	412	36	and	and	CCONJ
ftr-373	412	37	paper	paper	NOUN
ftr-373	412	38	functions	function	NOUN
ftr-373	412	39	,	,	PUNCT
ftr-373	412	40	and	and	CCONJ
ftr-373	412	41	“	"	PUNCT
ftr-373	412	42	real	real	ADJ
ftr-373	412	43	”	"	PUNCT
ftr-373	412	44	competition	competition	NOUN
ftr-373	412	45	for	for	ADP
ftr-373	412	46	true	true	ADJ
ftr-373	412	47	economic	economic	ADJ
ftr-373	412	48	activity	activity	NOUN
ftr-373	412	49	,	,	PUNCT
ftr-373	412	50	typified	typify	VERB
ftr-373	412	51	by	by	ADP
ftr-373	412	52	the	the	DET
ftr-373	412	53	competition	competition	NOUN
ftr-373	412	54	over	over	ADP
ftr-373	412	55	manufacturing	manufacturing	NOUN
ftr-373	412	56	investment	investment	NOUN
ftr-373	412	57	.	.	PUNCT
ftr-373	413	1	these	these	DET
ftr-373	413	2	cases	case	NOUN
ftr-373	413	3	can	can	AUX
ftr-373	413	4	be	be	AUX
ftr-373	413	5	distinguished	distinguish	VERB
ftr-373	413	6	and	and	CCONJ
ftr-373	413	7	can	can	AUX
ftr-373	413	8	raise	raise	VERB
ftr-373	413	9	unique	unique	ADJ
ftr-373	413	10	questions	question	NOUN
ftr-373	413	11	,	,	PUNCT
ftr-373	413	12	particularly	particularly	ADV
ftr-373	413	13	for	for	ADP
ftr-373	413	14	the	the	DET
ftr-373	413	15	assessment	assessment	NOUN
ftr-373	413	16	of	of	ADP
ftr-373	413	17	good	good	ADJ
ftr-373	413	18	and	and	CCONJ
ftr-373	413	19	bad	bad	ADJ
ftr-373	413	20	competition	competition	NOUN
ftr-373	413	21	.	.	PUNCT
ftr-373	414	1	67	67	NUM
ftr-373	414	2	.	.	PUNCT
ftr-373	415	1	the	the	DET
ftr-373	415	2	residence	residence	NOUN
ftr-373	415	3	jurisdiction	jurisdiction	NOUN
ftr-373	415	4	will	will	AUX
ftr-373	415	5	either	either	CCONJ
ftr-373	415	6	have	have	VERB
ftr-373	415	7	no	no	DET
ftr-373	415	8	picture	picture	NOUN
ftr-373	415	9	or	or	CCONJ
ftr-373	415	10	an	an	DET
ftr-373	415	11	inaccurate	inaccurate	ADJ
ftr-373	415	12	picture	picture	NOUN
ftr-373	415	13	of	of	ADP
ftr-373	415	14	that	that	DET
ftr-373	415	15	global	global	ADJ
ftr-373	415	16	taxpayer	taxpayer	NOUN
ftr-373	415	17	.	.	PUNCT
ftr-373	416	1	68	68	NUM
ftr-373	416	2	.	.	PUNCT
ftr-373	417	1	although	although	SCONJ
ftr-373	417	2	the	the	DET
ftr-373	417	3	question	question	NOUN
ftr-373	417	4	of	of	ADP
ftr-373	417	5	whether	whether	SCONJ
ftr-373	417	6	foreign	foreign	ADJ
ftr-373	417	7	investment	investment	NOUN
ftr-373	417	8	is	be	AUX
ftr-373	417	9	always	always	ADV
ftr-373	417	10	a	a	DET
ftr-373	417	11	substitute	substitute	NOUN
ftr-373	417	12	for	for	ADP
ftr-373	417	13	domestic	domestic	ADJ
ftr-373	417	14	investment	investment	NOUN
ftr-373	417	15	is	be	AUX
ftr-373	417	16	contested	contest	VERB
ftr-373	417	17	,	,	PUNCT
ftr-373	417	18	the	the	DET
ftr-373	417	19	experience	experience	NOUN
ftr-373	417	20	of	of	ADP
ftr-373	417	21	the	the	DET
ftr-373	417	22	past	past	ADJ
ftr-373	417	23	two	two	NUM
ftr-373	417	24	decades	decade	NOUN
ftr-373	417	25	has	have	AUX
ftr-373	417	26	demonstrated	demonstrate	VERB
ftr-373	417	27	a	a	DET
ftr-373	417	28	significant	significant	ADJ
ftr-373	417	29	exodus	exodus	NOUN
ftr-373	417	30	of	of	ADP
ftr-373	417	31	manufacturing	manufacturing	NOUN
ftr-373	417	32	,	,	PUNCT
ftr-373	417	33	technology	technology	NOUN
ftr-373	417	34	and	and	CCONJ
ftr-373	417	35	information	information	NOUN
ftr-373	417	36	services	service	NOUN
ftr-373	417	37	operations	operation	NOUN
ftr-373	417	38	from	from	ADP
ftr-373	417	39	some	some	DET
ftr-373	417	40	developed	develop	VERB
ftr-373	417	41	countries	country	NOUN
ftr-373	417	42	to	to	ADP
ftr-373	417	43	developing	develop	VERB
ftr-373	417	44	countries	country	NOUN
ftr-373	417	45	.	.	PUNCT
ftr-373	418	1	see	see	VERB
ftr-373	418	2	,	,	PUNCT
ftr-373	418	3	e.g.	e.g.	ADV
ftr-373	418	4	,	,	PUNCT
ftr-373	418	5	ashok	ashok	PROPN
ftr-373	418	6	d.	d.	PROPN
ftr-373	418	7	bardhan	bardhan	PROPN
ftr-373	418	8	&	&	CCONJ
ftr-373	418	9	cynthia	cynthia	PROPN
ftr-373	418	10	kroll	kroll	PROPN
ftr-373	418	11	,	,	PUNCT
ftr-373	418	12	the	the	DET
ftr-373	418	13	new	new	ADJ
ftr-373	418	14	wave	wave	NOUN
ftr-373	418	15	of	of	ADP
ftr-373	418	16	outsourcing	outsourcing	NOUN
ftr-373	418	17	,	,	PUNCT
ftr-373	418	18	fisher	fisher	PROPN
ftr-373	418	19	center	center	PROPN
ftr-373	418	20	for	for	ADP
ftr-373	418	21	real	real	ADJ
ftr-373	418	22	estate	estate	NOUN
ftr-373	418	23	and	and	CCONJ
ftr-373	418	24	urban	urban	ADJ
ftr-373	418	25	economics	economic	NOUN
ftr-373	418	26	,	,	PUNCT
ftr-373	418	27	u.c	u.c	PROPN
ftr-373	418	28	.	.	PROPN
ftr-373	418	29	berkeley	berkeley	PROPN
ftr-373	418	30	,	,	PUNCT
ftr-373	418	31	paper	paper	NOUN
ftr-373	418	32	no	no	NOUN
ftr-373	418	33	.	.	PROPN
ftr-373	418	34	1103	1103	NUM
ftr-373	418	35	(	(	PUNCT
ftr-373	418	36	2003	2003	NUM
ftr-373	418	37	)	)	PUNCT
ftr-373	418	38	(	(	PUNCT
ftr-373	418	39	discussing	discuss	VERB
ftr-373	418	40	the	the	DET
ftr-373	418	41	loss	loss	NOUN
ftr-373	418	42	of	of	ADP
ftr-373	418	43	manufacturing	manufacturing	NOUN
ftr-373	418	44	jobs	job	NOUN
ftr-373	418	45	in	in	ADP
ftr-373	418	46	the	the	DET
ftr-373	418	47	united	united	PROPN
ftr-373	418	48	states	states	PROPN
ftr-373	418	49	and	and	CCONJ
ftr-373	418	50	comparing	compare	VERB
ftr-373	418	51	it	it	PRON
ftr-373	418	52	to	to	ADP
ftr-373	418	53	the	the	DET
ftr-373	418	54	prospects	prospect	NOUN
ftr-373	418	55	for	for	ADP
ftr-373	418	56	service	service	NOUN
ftr-373	418	57	job	job	NOUN
ftr-373	418	58	loss	loss	NOUN
ftr-373	418	59	)	)	PUNCT
ftr-373	418	60	.	.	PUNCT
ftr-373	419	1	certainly	certainly	ADV
ftr-373	419	2	these	these	DET
ftr-373	419	3	moves	move	NOUN
ftr-373	419	4	are	be	AUX
ftr-373	419	5	not	not	PART
ftr-373	419	6	driven	drive	VERB
ftr-373	419	7	exclusively	exclusively	ADV
ftr-373	419	8	by	by	ADP
ftr-373	419	9	taxes	taxis	NOUN
ftr-373	419	10	;	;	PUNCT
ftr-373	419	11	wage	wage	NOUN
ftr-373	419	12	costs	cost	NOUN
ftr-373	419	13	have	have	AUX
ftr-373	419	14	been	be	AUX
ftr-373	419	15	a	a	DET
ftr-373	419	16	crucial	crucial	ADJ
ftr-373	419	17	factor	factor	NOUN
ftr-373	419	18	in	in	ADP
ftr-373	419	19	these	these	DET
ftr-373	419	20	decisions	decision	NOUN
ftr-373	419	21	.	.	PUNCT
ftr-373	420	1	see	see	VERB
ftr-373	420	2	,	,	PUNCT
ftr-373	420	3	e.g.	e.g.	ADV
ftr-373	420	4	,	,	PUNCT
ftr-373	420	5	james	james	PROPN
ftr-373	420	6	r.	r.	PROPN
ftr-373	420	7	areddy	areddy	PROPN
ftr-373	420	8	,	,	PUNCT
ftr-373	420	9	china	china	PROPN
ftr-373	420	10	’s	’s	PART
ftr-373	420	11	export	export	NOUN
ftr-373	420	12	machine	machine	NOUN
ftr-373	420	13	threatened	threaten	VERB
ftr-373	420	14	by	by	ADP
ftr-373	420	15	rising	rise	VERB
ftr-373	420	16	costs	cost	NOUN
ftr-373	420	17	–	–	PUNCT
ftr-373	420	18	orders	order	NOUN
ftr-373	420	19	drops	drop	NOUN
ftr-373	420	20	,	,	PUNCT
ftr-373	420	21	shops	shop	NOUN
ftr-373	420	22	idle	idle	VERB
ftr-373	420	23	in	in	ADP
ftr-373	420	24	sweater	sweater	NOUN
ftr-373	420	25	city	city	NOUN
ftr-373	420	26	;	;	PUNCT
ftr-373	420	27	losing	lose	VERB
ftr-373	420	28	wal	wal	PROPN
ftr-373	420	29	-	-	PUNCT
ftr-373	420	30	mart	mart	PROPN
ftr-373	420	31	,	,	PUNCT
ftr-373	420	32	wall	wall	PROPN
ftr-373	420	33	st	st	PROPN
ftr-373	420	34	.	.	PROPN
ftr-373	420	35	j.	j.	PROPN
ftr-373	420	36	a1	a1	PROPN
ftr-373	420	37	(	(	PUNCT
ftr-373	420	38	jun	jun	PROPN
ftr-373	420	39	.	.	PROPN
ftr-373	420	40	30	30	NUM
ftr-373	420	41	,	,	PUNCT
ftr-373	420	42	2008	2008	NUM
ftr-373	420	43	)	)	PUNCT
ftr-373	420	44	(	(	PUNCT
ftr-373	420	45	describing	describe	VERB
ftr-373	420	46	the	the	DET
ftr-373	420	47	manufacturing	manufacturing	NOUN
ftr-373	420	48	threat	threat	NOUN
ftr-373	420	49	that	that	PRON
ftr-373	420	50	china	china	PROPN
ftr-373	420	51	faces	face	VERB
ftr-373	420	52	from	from	ADP
ftr-373	420	53	low	low	ADJ
ftr-373	420	54	cost	cost	NOUN
ftr-373	420	55	countries	country	NOUN
ftr-373	420	56	such	such	ADJ
ftr-373	420	57	as	as	ADP
ftr-373	420	58	vietnam	vietnam	PROPN
ftr-373	420	59	)	)	PUNCT
ftr-373	420	60	.	.	PUNCT
ftr-373	421	1	the	the	DET
ftr-373	421	2	rise	rise	NOUN
ftr-373	421	3	of	of	ADP
ftr-373	421	4	corporation	corporation	NOUN
ftr-373	421	5	inversion	inversion	NOUN
ftr-373	421	6	transactions	transaction	NOUN
ftr-373	421	7	,	,	PUNCT
ftr-373	421	8	where	where	SCONJ
ftr-373	421	9	for	for	ADP
ftr-373	421	10	example	example	NOUN
ftr-373	421	11	a	a	DET
ftr-373	421	12	u.s	u.s	PROPN
ftr-373	421	13	.	.	PROPN
ftr-373	421	14	multinational	multinational	PROPN
ftr-373	421	15	reorganizes	reorganize	VERB
ftr-373	421	16	its	its	PRON
ftr-373	421	17	corporate	corporate	ADJ
ftr-373	421	18	structure	structure	NOUN
ftr-373	421	19	so	so	SCONJ
ftr-373	421	20	that	that	SCONJ
ftr-373	421	21	the	the	DET
ftr-373	421	22	u.s	u.s	PROPN
ftr-373	421	23	.	.	PROPN
ftr-373	421	24	entities	entity	NOUN
ftr-373	421	25	are	be	AUX
ftr-373	421	26	only	only	ADV
ftr-373	421	27	subsidiaries	subsidiary	NOUN
ftr-373	421	28	and	and	CCONJ
ftr-373	421	29	the	the	DET
ftr-373	421	30	new	new	ADJ
ftr-373	421	31	parent	parent	NOUN
ftr-373	421	32	corporation	corporation	NOUN
ftr-373	421	33	is	be	AUX
ftr-373	421	34	a	a	DET
ftr-373	421	35	foreign	foreign	ADJ
ftr-373	421	36	corporation	corporation	NOUN
ftr-373	421	37	in	in	ADP
ftr-373	421	38	a	a	DET
ftr-373	421	39	desirable	desirable	ADJ
ftr-373	421	40	jurisdiction	jurisdiction	NOUN
ftr-373	421	41	,	,	PUNCT
ftr-373	421	42	complements	complement	VERB
ftr-373	421	43	the	the	DET
ftr-373	421	44	picture	picture	NOUN
ftr-373	421	45	of	of	ADP
ftr-373	421	46	large	large	ADJ
ftr-373	421	47	multinationals	multinational	NOUN
ftr-373	421	48	placing	place	VERB
ftr-373	421	49	business	business	NOUN
ftr-373	421	50	activities	activity	NOUN
ftr-373	421	51	outside	outside	ADV
ftr-373	421	52	of	of	ADP
ftr-373	421	53	developed	develop	VERB
ftr-373	421	54	jurisdictions	jurisdiction	NOUN
ftr-373	421	55	like	like	ADP
ftr-373	421	56	the	the	DET
ftr-373	421	57	2009	2009	NUM
ftr-373	421	58	]	]	PUNCT
ftr-373	421	59	democracy	democracy	NOUN
ftr-373	421	60	,	,	PUNCT
ftr-373	421	61	sovereignty	sovereignty	NOUN
ftr-373	421	62	and	and	CCONJ
ftr-373	421	63	tax	tax	NOUN
ftr-373	421	64	competition	competition	NOUN
ftr-373	421	65	579	579	NUM
ftr-373	421	66	these	these	DET
ftr-373	421	67	competitive	competitive	ADJ
ftr-373	421	68	scenarios	scenario	NOUN
ftr-373	421	69	are	be	AUX
ftr-373	421	70	definitively	definitively	ADV
ftr-373	421	71	“	"	PUNCT
ftr-373	421	72	bad	bad	ADJ
ftr-373	421	73	”	"	PUNCT
ftr-373	421	74	is	be	AUX
ftr-373	421	75	one	one	NUM
ftr-373	421	76	question,69	question,69	NOUN
ftr-373	421	77	but	but	CCONJ
ftr-373	421	78	another	another	PRON
ftr-373	421	79	is	be	AUX
ftr-373	421	80	how	how	SCONJ
ftr-373	421	81	the	the	DET
ftr-373	421	82	complaining	complain	VERB
ftr-373	421	83	state	state	NOUN
ftr-373	421	84	suffers	suffer	VERB
ftr-373	421	85	its	its	PRON
ftr-373	421	86	harm	harm	NOUN
ftr-373	421	87	.	.	PUNCT
ftr-373	422	1	from	from	ADP
ftr-373	422	2	the	the	DET
ftr-373	422	3	residence	residence	NOUN
ftr-373	422	4	country	country	NOUN
ftr-373	422	5	perspective	perspective	NOUN
ftr-373	422	6	,	,	PUNCT
ftr-373	422	7	the	the	DET
ftr-373	422	8	argument	argument	NOUN
ftr-373	422	9	is	be	AUX
ftr-373	422	10	that	that	SCONJ
ftr-373	422	11	the	the	DET
ftr-373	422	12	competition	competition	NOUN
ftr-373	422	13	impedes	impede	VERB
ftr-373	422	14	its	its	PRON
ftr-373	422	15	ability	ability	NOUN
ftr-373	422	16	to	to	PART
ftr-373	422	17	fully	fully	ADV
ftr-373	422	18	achieve	achieve	VERB
ftr-373	422	19	inter	inter	ADJ
ftr-373	422	20	-	-	ADJ
ftr-373	422	21	individual	individual	ADJ
ftr-373	422	22	equity	equity	NOUN
ftr-373	422	23	,	,	PUNCT
ftr-373	422	24	a	a	DET
ftr-373	422	25	generally	generally	ADV
ftr-373	422	26	accepted	accept	VERB
ftr-373	422	27	principle	principle	NOUN
ftr-373	422	28	of	of	ADP
ftr-373	422	29	domestic	domestic	ADJ
ftr-373	422	30	tax	tax	NOUN
ftr-373	422	31	policy.70	policy.70	NOUN
ftr-373	422	32	the	the	DET
ftr-373	422	33	equity	equity	NOUN
ftr-373	422	34	at	at	ADP
ftr-373	422	35	stake	stake	NOUN
ftr-373	422	36	is	be	AUX
ftr-373	422	37	a	a	DET
ftr-373	422	38	domestic	domestic	ADJ
ftr-373	422	39	one	one	NOUN
ftr-373	422	40	.	.	PUNCT
ftr-373	423	1	the	the	DET
ftr-373	423	2	violation	violation	NOUN
ftr-373	423	3	“	"	PUNCT
ftr-373	423	4	committed	commit	VERB
ftr-373	423	5	”	"	PUNCT
ftr-373	423	6	by	by	ADP
ftr-373	423	7	the	the	DET
ftr-373	423	8	competing	compete	VERB
ftr-373	423	9	state	state	NOUN
ftr-373	423	10	is	be	AUX
ftr-373	423	11	not	not	PART
ftr-373	423	12	a	a	DET
ftr-373	423	13	failure	failure	NOUN
ftr-373	423	14	to	to	PART
ftr-373	423	15	achieve	achieve	VERB
ftr-373	423	16	equity	equity	NOUN
ftr-373	423	17	,	,	PUNCT
ftr-373	423	18	but	but	CCONJ
ftr-373	423	19	rather	rather	ADV
ftr-373	423	20	an	an	DET
ftr-373	423	21	interference	interference	NOUN
ftr-373	423	22	with	with	ADP
ftr-373	423	23	the	the	DET
ftr-373	423	24	residence	residence	NOUN
ftr-373	423	25	state	state	NOUN
ftr-373	423	26	’s	’s	PART
ftr-373	423	27	efforts	effort	NOUN
ftr-373	423	28	to	to	PART
ftr-373	423	29	achieve	achieve	VERB
ftr-373	423	30	equity	equity	NOUN
ftr-373	423	31	in	in	ADP
ftr-373	423	32	taxation	taxation	NOUN
ftr-373	423	33	.	.	PUNCT
ftr-373	424	1	the	the	DET
ftr-373	424	2	competing	compete	VERB
ftr-373	424	3	state	state	NOUN
ftr-373	424	4	has	have	AUX
ftr-373	424	5	undermined	undermine	VERB
ftr-373	424	6	the	the	DET
ftr-373	424	7	residence	residence	NOUN
ftr-373	424	8	state	state	NOUN
ftr-373	424	9	’s	’s	PART
ftr-373	424	10	“	"	PUNCT
ftr-373	424	11	tax	tax	NOUN
ftr-373	424	12	sovereignty	sovereignty	NOUN
ftr-373	424	13	,	,	PUNCT
ftr-373	424	14	”	"	PUNCT
ftr-373	424	15	broadly	broadly	ADV
ftr-373	424	16	understood	understand	VERB
ftr-373	424	17	as	as	ADP
ftr-373	424	18	the	the	DET
ftr-373	424	19	ability	ability	NOUN
ftr-373	424	20	to	to	PART
ftr-373	424	21	effectively	effectively	ADV
ftr-373	424	22	implement	implement	VERB
ftr-373	424	23	desired	desire	VERB
ftr-373	424	24	tax	tax	NOUN
ftr-373	424	25	policy	policy	NOUN
ftr-373	424	26	for	for	ADP
ftr-373	424	27	its	its	PRON
ftr-373	424	28	own	own	ADJ
ftr-373	424	29	taxpayers.71	taxpayers.71	NOUN
ftr-373	424	30	although	although	SCONJ
ftr-373	424	31	most	most	ADJ
ftr-373	424	32	nations	nation	NOUN
ftr-373	424	33	readily	readily	ADV
ftr-373	424	34	assert	assert	VERB
ftr-373	424	35	and	and	CCONJ
ftr-373	424	36	support	support	VERB
ftr-373	424	37	the	the	DET
ftr-373	424	38	concept	concept	NOUN
ftr-373	424	39	of	of	ADP
ftr-373	424	40	tax	tax	NOUN
ftr-373	424	41	sovereignty	sovereignty	NOUN
ftr-373	424	42	as	as	ADP
ftr-373	424	43	a	a	DET
ftr-373	424	44	crucial	crucial	ADJ
ftr-373	424	45	power	power	NOUN
ftr-373	424	46	of	of	ADP
ftr-373	424	47	the	the	DET
ftr-373	424	48	sovereign	sovereign	ADJ
ftr-373	424	49	state	state	NOUN
ftr-373	424	50	,	,	PUNCT
ftr-373	424	51	there	there	PRON
ftr-373	424	52	is	be	VERB
ftr-373	424	53	no	no	DET
ftr-373	424	54	clearly	clearly	ADV
ftr-373	424	55	established	establish	VERB
ftr-373	424	56	scope	scope	NOUN
ftr-373	424	57	or	or	CCONJ
ftr-373	424	58	content	content	NOUN
ftr-373	424	59	for	for	ADP
ftr-373	424	60	this	this	DET
ftr-373	424	61	sovereignty.72	sovereignty.72	ADJ
ftr-373	424	62	definitional	definitional	ADJ
ftr-373	424	63	ambiguity	ambiguity	NOUN
ftr-373	424	64	,	,	PUNCT
ftr-373	424	65	however	however	ADV
ftr-373	424	66	,	,	PUNCT
ftr-373	424	67	is	be	AUX
ftr-373	424	68	not	not	PART
ftr-373	424	69	the	the	DET
ftr-373	424	70	only	only	ADJ
ftr-373	424	71	problem	problem	NOUN
ftr-373	424	72	for	for	ADP
ftr-373	424	73	tax	tax	NOUN
ftr-373	424	74	sovereignty	sovereignty	NOUN
ftr-373	424	75	.	.	PUNCT
ftr-373	425	1	just	just	ADV
ftr-373	425	2	as	as	SCONJ
ftr-373	425	3	the	the	DET
ftr-373	425	4	residence	residence	NOUN
ftr-373	425	5	states	state	NOUN
ftr-373	425	6	frame	frame	VERB
ftr-373	425	7	their	their	PRON
ftr-373	425	8	inter	inter	ADJ
ftr-373	425	9	-	-	ADJ
ftr-373	425	10	individual	individual	ADJ
ftr-373	425	11	equity	equity	NOUN
ftr-373	425	12	objections	objection	NOUN
ftr-373	425	13	to	to	ADP
ftr-373	425	14	tax	tax	NOUN
ftr-373	425	15	competition	competition	NOUN
ftr-373	425	16	in	in	ADP
ftr-373	425	17	the	the	DET
ftr-373	425	18	language	language	NOUN
ftr-373	425	19	sovereignty	sovereignty	NOUN
ftr-373	425	20	,	,	PUNCT
ftr-373	425	21	so	so	ADV
ftr-373	425	22	too	too	ADV
ftr-373	425	23	have	have	VERB
ftr-373	425	24	the	the	DET
ftr-373	425	25	states	state	NOUN
ftr-373	425	26	engaging	engage	VERB
ftr-373	425	27	in	in	ADP
ftr-373	425	28	competition	competition	NOUN
ftr-373	425	29	.	.	PUNCT
ftr-373	426	1	in	in	ADP
ftr-373	426	2	fact	fact	NOUN
ftr-373	426	3	,	,	PUNCT
ftr-373	426	4	they	they	PRON
ftr-373	426	5	have	have	AUX
ftr-373	426	6	generally	generally	ADV
ftr-373	426	7	been	be	AUX
ftr-373	426	8	more	more	ADV
ftr-373	426	9	successful	successful	ADJ
ftr-373	426	10	in	in	ADP
ftr-373	426	11	using	use	VERB
ftr-373	426	12	sovereignty	sovereignty	NOUN
ftr-373	426	13	arguments	argument	NOUN
ftr-373	426	14	to	to	PART
ftr-373	426	15	further	further	VERB
ftr-373	426	16	their	their	PRON
ftr-373	426	17	pro	pro	ADJ
ftr-373	426	18	tax	tax	NOUN
ftr-373	426	19	competition	competition	NOUN
ftr-373	426	20	stance	stance	NOUN
ftr-373	426	21	.	.	PUNCT
ftr-373	427	1	after	after	SCONJ
ftr-373	427	2	the	the	DET
ftr-373	427	3	oecd	oecd	PROPN
ftr-373	427	4	issued	issue	VERB
ftr-373	427	5	its	its	PRON
ftr-373	427	6	1998	1998	NUM
ftr-373	427	7	report	report	NOUN
ftr-373	427	8	,	,	PUNCT
ftr-373	427	9	and	and	CCONJ
ftr-373	427	10	began	begin	VERB
ftr-373	427	11	pursuing	pursue	VERB
ftr-373	427	12	the	the	DET
ftr-373	427	13	report	report	NOUN
ftr-373	427	14	’s	’s	PART
ftr-373	427	15	recommendations	recommendation	NOUN
ftr-373	427	16	,	,	PUNCT
ftr-373	427	17	many	many	ADJ
ftr-373	427	18	targeted	target	VERB
ftr-373	427	19	tax	tax	NOUN
ftr-373	427	20	havens	haven	NOUN
ftr-373	427	21	resisted	resist	VERB
ftr-373	427	22	.	.	PUNCT
ftr-373	428	1	havens	haven	NOUN
ftr-373	428	2	and	and	CCONJ
ftr-373	428	3	other	other	ADJ
ftr-373	428	4	advocates	advocate	NOUN
ftr-373	428	5	of	of	ADP
ftr-373	428	6	competition	competition	NOUN
ftr-373	428	7	(	(	PUNCT
ftr-373	428	8	or	or	CCONJ
ftr-373	428	9	,	,	PUNCT
ftr-373	428	10	more	more	ADV
ftr-373	428	11	united	united	ADJ
ftr-373	428	12	states	state	NOUN
ftr-373	428	13	.	.	PUNCT
ftr-373	429	1	moving	move	VERB
ftr-373	429	2	operations	operation	NOUN
ftr-373	429	3	“	"	PUNCT
ftr-373	429	4	offshore	offshore	ADV
ftr-373	429	5	”	"	PUNCT
ftr-373	429	6	provides	provide	VERB
ftr-373	429	7	little	little	ADJ
ftr-373	429	8	advantage	advantage	NOUN
ftr-373	429	9	if	if	SCONJ
ftr-373	429	10	the	the	DET
ftr-373	429	11	parent	parent	NOUN
ftr-373	429	12	jurisdiction	jurisdiction	NOUN
ftr-373	429	13	can	can	AUX
ftr-373	429	14	still	still	ADV
ftr-373	429	15	reach	reach	VERB
ftr-373	429	16	that	that	DET
ftr-373	429	17	activity	activity	NOUN
ftr-373	429	18	for	for	ADP
ftr-373	429	19	income	income	NOUN
ftr-373	429	20	tax	tax	NOUN
ftr-373	429	21	purposes	purpose	NOUN
ftr-373	429	22	.	.	PUNCT
ftr-373	430	1	for	for	ADP
ftr-373	430	2	jurisdictions	jurisdiction	NOUN
ftr-373	430	3	such	such	ADJ
ftr-373	430	4	as	as	ADP
ftr-373	430	5	the	the	DET
ftr-373	430	6	united	united	PROPN
ftr-373	430	7	states	states	PROPN
ftr-373	430	8	with	with	ADP
ftr-373	430	9	some	some	DET
ftr-373	430	10	real	real	ADJ
ftr-373	430	11	capacity	capacity	NOUN
ftr-373	430	12	to	to	PART
ftr-373	430	13	reach	reach	VERB
ftr-373	430	14	a	a	DET
ftr-373	430	15	portion	portion	NOUN
ftr-373	430	16	of	of	ADP
ftr-373	430	17	that	that	DET
ftr-373	430	18	income	income	NOUN
ftr-373	430	19	,	,	PUNCT
ftr-373	430	20	the	the	DET
ftr-373	430	21	“	"	PUNCT
ftr-373	430	22	logical	logical	ADJ
ftr-373	430	23	”	"	PUNCT
ftr-373	430	24	next	next	ADJ
ftr-373	430	25	step	step	NOUN
ftr-373	430	26	for	for	ADP
ftr-373	430	27	corporate	corporate	ADJ
ftr-373	430	28	tax	tax	NOUN
ftr-373	430	29	planning	planning	NOUN
ftr-373	430	30	would	would	AUX
ftr-373	430	31	be	be	AUX
ftr-373	430	32	to	to	PART
ftr-373	430	33	take	take	VERB
ftr-373	430	34	the	the	DET
ftr-373	430	35	united	united	PROPN
ftr-373	430	36	states	states	PROPN
ftr-373	430	37	out	out	ADP
ftr-373	430	38	of	of	ADP
ftr-373	430	39	the	the	DET
ftr-373	430	40	loop	loop	NOUN
ftr-373	430	41	by	by	ADP
ftr-373	430	42	transforming	transform	VERB
ftr-373	430	43	the	the	DET
ftr-373	430	44	u.s	u.s	PROPN
ftr-373	430	45	.	.	PROPN
ftr-373	430	46	multinational	multinational	NOUN
ftr-373	430	47	into	into	ADP
ftr-373	430	48	a	a	DET
ftr-373	430	49	foreign	foreign	ADJ
ftr-373	430	50	multinational	multinational	NOUN
ftr-373	430	51	.	.	PUNCT
ftr-373	431	1	69	69	NUM
ftr-373	431	2	.	.	PUNCT
ftr-373	432	1	see	see	VERB
ftr-373	432	2	infra	infra	NOUN
ftr-373	432	3	part	part	NOUN
ftr-373	432	4	iii	iii	NOUN
ftr-373	432	5	.	.	PROPN
ftr-373	432	6	70	70	NUM
ftr-373	432	7	.	.	PUNCT
ftr-373	433	1	even	even	ADV
ftr-373	433	2	where	where	SCONJ
ftr-373	433	3	the	the	DET
ftr-373	433	4	contours	contours	NOUN
ftr-373	433	5	of	of	ADP
ftr-373	433	6	this	this	DET
ftr-373	433	7	inter	inter	ADJ
ftr-373	433	8	-	-	ADJ
ftr-373	433	9	individual	individual	ADJ
ftr-373	433	10	equity	equity	NOUN
ftr-373	433	11	may	may	AUX
ftr-373	433	12	be	be	AUX
ftr-373	433	13	debated	debate	VERB
ftr-373	433	14	(	(	PUNCT
ftr-373	433	15	see	see	VERB
ftr-373	433	16	,	,	PUNCT
ftr-373	433	17	for	for	ADP
ftr-373	433	18	example	example	NOUN
ftr-373	433	19	,	,	PUNCT
ftr-373	433	20	the	the	DET
ftr-373	433	21	continuing	continue	VERB
ftr-373	433	22	dialogue	dialogue	NOUN
ftr-373	433	23	over	over	ADP
ftr-373	433	24	horizontal	horizontal	ADJ
ftr-373	433	25	and	and	CCONJ
ftr-373	433	26	vertical	vertical	ADJ
ftr-373	433	27	equity	equity	NOUN
ftr-373	433	28	)	)	PUNCT
ftr-373	433	29	,	,	PUNCT
ftr-373	433	30	the	the	DET
ftr-373	433	31	expectation	expectation	NOUN
ftr-373	433	32	that	that	SCONJ
ftr-373	433	33	a	a	DET
ftr-373	433	34	tax	tax	NOUN
ftr-373	433	35	system	system	NOUN
ftr-373	433	36	will	will	AUX
ftr-373	433	37	implement	implement	VERB
ftr-373	433	38	a	a	DET
ftr-373	433	39	system	system	NOUN
ftr-373	433	40	of	of	ADP
ftr-373	433	41	inter	inter	ADJ
ftr-373	433	42	-	-	ADJ
ftr-373	433	43	individual	individual	ADJ
ftr-373	433	44	equity	equity	NOUN
ftr-373	433	45	is	be	AUX
ftr-373	433	46	presumed	presume	VERB
ftr-373	433	47	.	.	PUNCT
ftr-373	434	1	see	see	VERB
ftr-373	434	2	,	,	PUNCT
ftr-373	434	3	e.g.	e.g.	ADV
ftr-373	434	4	,	,	PUNCT
ftr-373	434	5	paul	paul	PROPN
ftr-373	434	6	mcdaniel	mcdaniel	PROPN
ftr-373	434	7	&	&	CCONJ
ftr-373	434	8	james	james	PROPN
ftr-373	434	9	r.	r.	PROPN
ftr-373	434	10	repetti	repetti	PROPN
ftr-373	434	11	,	,	PUNCT
ftr-373	434	12	horizontal	horizontal	ADJ
ftr-373	434	13	and	and	CCONJ
ftr-373	434	14	vertical	vertical	ADJ
ftr-373	434	15	equity	equity	NOUN
ftr-373	434	16	:	:	PUNCT
ftr-373	434	17	the	the	DET
ftr-373	434	18	musgrave	musgrave	PROPN
ftr-373	434	19	/	/	SYM
ftr-373	434	20	kaplow	kaplow	PROPN
ftr-373	434	21	exchange	exchange	NOUN
ftr-373	434	22	,	,	PUNCT
ftr-373	434	23	1	1	NUM
ftr-373	434	24	fla	fla	NOUN
ftr-373	434	25	.	.	PUNCT
ftr-373	435	1	tax	tax	PROPN
ftr-373	435	2	rev	rev	PROPN
ftr-373	435	3	.	.	PROPN
ftr-373	435	4	607	607	NUM
ftr-373	435	5	(	(	PUNCT
ftr-373	435	6	1993	1993	NUM
ftr-373	435	7	)	)	PUNCT
ftr-373	435	8	;	;	PUNCT
ftr-373	435	9	louis	louis	PROPN
ftr-373	435	10	kaplow	kaplow	PROPN
ftr-373	435	11	,	,	PUNCT
ftr-373	435	12	horizontal	horizontal	ADJ
ftr-373	435	13	equity	equity	NOUN
ftr-373	435	14	:	:	PUNCT
ftr-373	435	15	measures	measure	NOUN
ftr-373	435	16	in	in	ADP
ftr-373	435	17	search	search	NOUN
ftr-373	435	18	of	of	ADP
ftr-373	435	19	a	a	DET
ftr-373	435	20	principle	principle	NOUN
ftr-373	435	21	,	,	PUNCT
ftr-373	435	22	42	42	NUM
ftr-373	435	23	nat’l	nat’l	NOUN
ftr-373	435	24	tax	tax	NOUN
ftr-373	435	25	j.	j.	PROPN
ftr-373	435	26	139	139	NUM
ftr-373	435	27	(	(	PUNCT
ftr-373	435	28	1989	1989	NUM
ftr-373	435	29	)	)	PUNCT
ftr-373	435	30	;	;	PUNCT
ftr-373	435	31	richard	richard	PROPN
ftr-373	435	32	a.	a.	PROPN
ftr-373	435	33	musgrave	musgrave	PROPN
ftr-373	435	34	,	,	PUNCT
ftr-373	435	35	horizontal	horizontal	ADJ
ftr-373	435	36	equity	equity	NOUN
ftr-373	435	37	,	,	PUNCT
ftr-373	435	38	once	once	ADV
ftr-373	435	39	more	more	ADJ
ftr-373	435	40	,	,	PUNCT
ftr-373	435	41	43	43	NUM
ftr-373	435	42	nat’l	nat’l	NOUN
ftr-373	435	43	tax	tax	NOUN
ftr-373	435	44	j.	j.	PROPN
ftr-373	435	45	113	113	NUM
ftr-373	435	46	(	(	PUNCT
ftr-373	435	47	1990	1990	NUM
ftr-373	435	48	)	)	PUNCT
ftr-373	435	49	.	.	PUNCT
ftr-373	436	1	71	71	NUM
ftr-373	436	2	.	.	X
ftr-373	437	1	one	one	NUM
ftr-373	437	2	question	question	NOUN
ftr-373	437	3	that	that	PRON
ftr-373	437	4	arises	arise	VERB
ftr-373	437	5	is	be	AUX
ftr-373	437	6	how	how	SCONJ
ftr-373	437	7	much	much	ADJ
ftr-373	437	8	these	these	DET
ftr-373	437	9	problems	problem	NOUN
ftr-373	437	10	are	be	AUX
ftr-373	437	11	those	those	PRON
ftr-373	437	12	of	of	ADP
ftr-373	437	13	the	the	DET
ftr-373	437	14	residence	residence	NOUN
ftr-373	437	15	state	state	NOUN
ftr-373	437	16	’s	’s	PART
ftr-373	437	17	own	own	ADJ
ftr-373	437	18	making	making	NOUN
ftr-373	437	19	.	.	PUNCT
ftr-373	438	1	if	if	SCONJ
ftr-373	438	2	the	the	DET
ftr-373	438	3	residence	residence	NOUN
ftr-373	438	4	country	country	NOUN
ftr-373	438	5	instituted	institute	VERB
ftr-373	438	6	an	an	DET
ftr-373	438	7	entirely	entirely	ADV
ftr-373	438	8	different	different	ADJ
ftr-373	438	9	tax	tax	NOUN
ftr-373	438	10	regime	regime	NOUN
ftr-373	438	11	,	,	PUNCT
ftr-373	438	12	for	for	ADP
ftr-373	438	13	example	example	NOUN
ftr-373	438	14	elimination	elimination	NOUN
ftr-373	438	15	of	of	ADP
ftr-373	438	16	deferral	deferral	NOUN
ftr-373	438	17	,	,	PUNCT
ftr-373	438	18	would	would	AUX
ftr-373	438	19	that	that	PRON
ftr-373	438	20	be	be	AUX
ftr-373	438	21	a	a	DET
ftr-373	438	22	sufficient	sufficient	ADJ
ftr-373	438	23	solution	solution	NOUN
ftr-373	438	24	.	.	PUNCT
ftr-373	439	1	the	the	DET
ftr-373	439	2	answer	answer	NOUN
ftr-373	439	3	depends	depend	VERB
ftr-373	439	4	in	in	ADP
ftr-373	439	5	part	part	NOUN
ftr-373	439	6	of	of	ADP
ftr-373	439	7	the	the	DET
ftr-373	439	8	nature	nature	NOUN
ftr-373	439	9	of	of	ADP
ftr-373	439	10	the	the	DET
ftr-373	439	11	competitive	competitive	ADJ
ftr-373	439	12	practice	practice	NOUN
ftr-373	439	13	(	(	PUNCT
ftr-373	439	14	e.g.	e.g.	ADV
ftr-373	439	15	,	,	PUNCT
ftr-373	439	16	secrecy	secrecy	NOUN
ftr-373	439	17	can	can	AUX
ftr-373	439	18	not	not	PART
ftr-373	439	19	be	be	AUX
ftr-373	439	20	countered	counter	VERB
ftr-373	439	21	by	by	ADP
ftr-373	439	22	an	an	DET
ftr-373	439	23	expansion	expansion	NOUN
ftr-373	439	24	of	of	ADP
ftr-373	439	25	the	the	DET
ftr-373	439	26	residence	residence	NOUN
ftr-373	439	27	country	country	NOUN
ftr-373	439	28	’s	’s	PART
ftr-373	439	29	current	current	ADJ
ftr-373	439	30	tax	tax	NOUN
ftr-373	439	31	base	base	NOUN
ftr-373	439	32	)	)	PUNCT
ftr-373	439	33	;	;	PUNCT
ftr-373	439	34	other	other	ADJ
ftr-373	439	35	competitive	competitive	ADJ
ftr-373	439	36	pressures	pressure	NOUN
ftr-373	439	37	(	(	PUNCT
ftr-373	439	38	does	do	AUX
ftr-373	439	39	it	it	PRON
ftr-373	439	40	matter	matter	VERB
ftr-373	439	41	what	what	PRON
ftr-373	439	42	other	other	ADJ
ftr-373	439	43	residence	residence	NOUN
ftr-373	439	44	countries	country	NOUN
ftr-373	439	45	do	do	VERB
ftr-373	439	46	)	)	PUNCT
ftr-373	439	47	;	;	PUNCT
ftr-373	439	48	and	and	CCONJ
ftr-373	439	49	resolution	resolution	NOUN
ftr-373	439	50	of	of	ADP
ftr-373	439	51	the	the	DET
ftr-373	439	52	complex	complex	ADJ
ftr-373	439	53	challenges	challenge	NOUN
ftr-373	439	54	of	of	ADP
ftr-373	439	55	using	use	VERB
ftr-373	439	56	corporations	corporation	NOUN
ftr-373	439	57	as	as	ADP
ftr-373	439	58	proxies	proxy	NOUN
ftr-373	439	59	for	for	ADP
ftr-373	439	60	their	their	PRON
ftr-373	439	61	shareholders	shareholder	NOUN
ftr-373	439	62	.	.	PUNCT
ftr-373	440	1	interestingly	interestingly	ADV
ftr-373	440	2	,	,	PUNCT
ftr-373	440	3	the	the	DET
ftr-373	440	4	much	much	ADV
ftr-373	440	5	maligned	malign	VERB
ftr-373	440	6	oecd	oecd	PROPN
ftr-373	440	7	1998	1998	NUM
ftr-373	440	8	recommendations	recommendation	NOUN
ftr-373	440	9	called	call	VERB
ftr-373	440	10	upon	upon	SCONJ
ftr-373	440	11	the	the	DET
ftr-373	440	12	residence	residence	NOUN
ftr-373	440	13	jurisdictions	jurisdiction	NOUN
ftr-373	440	14	to	to	PART
ftr-373	440	15	increase	increase	VERB
ftr-373	440	16	their	their	PRON
ftr-373	440	17	use	use	NOUN
ftr-373	440	18	of	of	ADP
ftr-373	440	19	anti	anti	ADJ
ftr-373	440	20	-	-	ADJ
ftr-373	440	21	deferral	deferral	ADJ
ftr-373	440	22	regimes	regime	NOUN
ftr-373	440	23	.	.	PUNCT
ftr-373	441	1	72	72	NUM
ftr-373	441	2	.	.	PUNCT
ftr-373	442	1	see	see	VERB
ftr-373	442	2	,	,	PUNCT
ftr-373	442	3	e.g.	e.g.	ADV
ftr-373	442	4	,	,	PUNCT
ftr-373	442	5	ring	ring	NOUN
ftr-373	442	6	,	,	PUNCT
ftr-373	442	7	supra	supra	PROPN
ftr-373	442	8	note	note	NOUN
ftr-373	442	9	2	2	NUM
ftr-373	442	10	at	at	ADP
ftr-373	442	11	197	197	NUM
ftr-373	442	12	-	-	SYM
ftr-373	442	13	201	201	NUM
ftr-373	442	14	(	(	PUNCT
ftr-373	442	15	examining	examine	VERB
ftr-373	442	16	the	the	DET
ftr-373	442	17	content	content	NOUN
ftr-373	442	18	of	of	ADP
ftr-373	442	19	“	"	PUNCT
ftr-373	442	20	tax	tax	NOUN
ftr-373	442	21	sovereignty	sovereignty	NOUN
ftr-373	442	22	”	"	PUNCT
ftr-373	442	23	in	in	ADP
ftr-373	442	24	modern	modern	ADJ
ftr-373	442	25	debates	debate	NOUN
ftr-373	442	26	)	)	PUNCT
ftr-373	442	27	.	.	PUNCT
ftr-373	443	1	580	580	NUM
ftr-373	443	2	florida	florida	PROPN
ftr-373	443	3	tax	tax	NOUN
ftr-373	443	4	review	review	NOUN
ftr-373	443	5	[	[	X
ftr-373	443	6	vol	vol	NOUN
ftr-373	443	7	.	.	NOUN
ftr-373	443	8	9:5	9:5	NUM
ftr-373	443	9	accurately	accurately	ADV
ftr-373	443	10	,	,	PUNCT
ftr-373	443	11	advocates	advocate	NOUN
ftr-373	443	12	of	of	ADP
ftr-373	443	13	minimal	minimal	ADJ
ftr-373	443	14	taxation	taxation	NOUN
ftr-373	443	15	)	)	PUNCT
ftr-373	443	16	painted	paint	VERB
ftr-373	443	17	the	the	DET
ftr-373	443	18	oecd	oecd	PROPN
ftr-373	443	19	and	and	CCONJ
ftr-373	443	20	its	its	PRON
ftr-373	443	21	member	member	NOUN
ftr-373	443	22	states	state	NOUN
ftr-373	443	23	as	as	ADP
ftr-373	443	24	aggressively	aggressively	ADV
ftr-373	443	25	infringing	infringe	VERB
ftr-373	443	26	upon	upon	SCONJ
ftr-373	443	27	the	the	DET
ftr-373	443	28	tax	tax	NOUN
ftr-373	443	29	sovereignty	sovereignty	NOUN
ftr-373	443	30	of	of	ADP
ftr-373	443	31	these	these	DET
ftr-373	443	32	“	"	PUNCT
ftr-373	443	33	poor	poor	ADJ
ftr-373	443	34	”	"	PUNCT
ftr-373	443	35	(	(	PUNCT
ftr-373	443	36	literally	literally	ADV
ftr-373	443	37	and	and	CCONJ
ftr-373	443	38	figuratively	figuratively	ADV
ftr-373	443	39	)	)	PUNCT
ftr-373	443	40	haven	haven	NOUN
ftr-373	443	41	nations.73	nations.73	NOUN
ftr-373	443	42	the	the	DET
ftr-373	443	43	fact	fact	NOUN
ftr-373	443	44	that	that	SCONJ
ftr-373	443	45	some	some	PRON
ftr-373	443	46	of	of	ADP
ftr-373	443	47	this	this	DET
ftr-373	443	48	reaction	reaction	NOUN
ftr-373	443	49	was	be	AUX
ftr-373	443	50	shaped	shape	VERB
ftr-373	443	51	and	and	CCONJ
ftr-373	443	52	prodded	prod	VERB
ftr-373	443	53	by	by	ADP
ftr-373	443	54	forces	force	NOUN
ftr-373	443	55	in	in	ADP
ftr-373	443	56	the	the	DET
ftr-373	443	57	united	united	PROPN
ftr-373	443	58	states	states	PROPN
ftr-373	443	59	proves	prove	VERB
ftr-373	443	60	interesting	interesting	ADJ
ftr-373	443	61	on	on	ADP
ftr-373	443	62	other	other	ADJ
ftr-373	443	63	grounds,74	grounds,74	NOUN
ftr-373	443	64	but	but	CCONJ
ftr-373	443	65	does	do	AUX
ftr-373	443	66	not	not	PART
ftr-373	443	67	diminish	diminish	VERB
ftr-373	443	68	the	the	DET
ftr-373	443	69	reality	reality	NOUN
ftr-373	443	70	that	that	SCONJ
ftr-373	443	71	the	the	DET
ftr-373	443	72	tax	tax	NOUN
ftr-373	443	73	havens	haven	NOUN
ftr-373	443	74	were	be	AUX
ftr-373	443	75	able	able	ADJ
ftr-373	443	76	to	to	PART
ftr-373	443	77	generate	generate	VERB
ftr-373	443	78	what	what	PRON
ftr-373	443	79	was	be	AUX
ftr-373	443	80	perceived	perceive	VERB
ftr-373	443	81	by	by	ADP
ftr-373	443	82	many	many	ADJ
ftr-373	443	83	as	as	ADP
ftr-373	443	84	a	a	DET
ftr-373	443	85	plausible	plausible	ADJ
ftr-373	443	86	,	,	PUNCT
ftr-373	443	87	credible	credible	ADJ
ftr-373	443	88	claim	claim	NOUN
ftr-373	443	89	that	that	SCONJ
ftr-373	443	90	tax	tax	NOUN
ftr-373	443	91	sovereignty	sovereignty	NOUN
ftr-373	443	92	protected	protect	VERB
ftr-373	443	93	their	their	PRON
ftr-373	443	94	“	"	PUNCT
ftr-373	443	95	competitive	competitive	ADJ
ftr-373	443	96	”	"	PUNCT
ftr-373	443	97	tax	tax	NOUN
ftr-373	443	98	behavior.75	behavior.75	NOUN
ftr-373	443	99	ultimately	ultimately	ADV
ftr-373	443	100	,	,	PUNCT
ftr-373	443	101	the	the	DET
ftr-373	443	102	tax	tax	NOUN
ftr-373	443	103	competition	competition	NOUN
ftr-373	443	104	debate	debate	NOUN
ftr-373	443	105	could	could	AUX
ftr-373	443	106	be	be	AUX
ftr-373	443	107	understood	understand	VERB
ftr-373	443	108	as	as	ADP
ftr-373	443	109	a	a	DET
ftr-373	443	110	battle	battle	NOUN
ftr-373	443	111	of	of	ADP
ftr-373	443	112	competing	compete	VERB
ftr-373	443	113	claims	claim	NOUN
ftr-373	443	114	to	to	PART
ftr-373	443	115	tax	tax	NOUN
ftr-373	443	116	sovereignty	sovereignty	NOUN
ftr-373	443	117	.	.	PUNCT
ftr-373	444	1	essentially	essentially	ADV
ftr-373	444	2	,	,	PUNCT
ftr-373	444	3	the	the	DET
ftr-373	444	4	havens	haven	NOUN
ftr-373	444	5	argue	argue	VERB
ftr-373	444	6	that	that	SCONJ
ftr-373	444	7	they	they	PRON
ftr-373	444	8	have	have	VERB
ftr-373	444	9	the	the	DET
ftr-373	444	10	right	right	NOUN
ftr-373	444	11	to	to	PART
ftr-373	444	12	design	design	VERB
ftr-373	444	13	their	their	PRON
ftr-373	444	14	own	own	ADJ
ftr-373	444	15	tax	tax	NOUN
ftr-373	444	16	and	and	CCONJ
ftr-373	444	17	regulatory	regulatory	ADJ
ftr-373	444	18	system	system	NOUN
ftr-373	444	19	in	in	ADP
ftr-373	444	20	any	any	DET
ftr-373	444	21	way	way	NOUN
ftr-373	444	22	they	they	PRON
ftr-373	444	23	deem	deem	VERB
ftr-373	444	24	beneficial	beneficial	ADJ
ftr-373	444	25	to	to	ADP
ftr-373	444	26	their	their	PRON
ftr-373	444	27	state	state	NOUN
ftr-373	444	28	,	,	PUNCT
ftr-373	444	29	even	even	ADV
ftr-373	444	30	if	if	SCONJ
ftr-373	444	31	a	a	DET
ftr-373	444	32	“	"	PUNCT
ftr-373	444	33	side	side	ADJ
ftr-373	444	34	-	-	PUNCT
ftr-373	444	35	effect	effect	NOUN
ftr-373	444	36	”	"	PUNCT
ftr-373	444	37	is	be	AUX
ftr-373	444	38	reduced	reduce	VERB
ftr-373	444	39	taxes	taxis	NOUN
ftr-373	444	40	collected	collect	VERB
ftr-373	444	41	by	by	ADP
ftr-373	444	42	residence	residence	NOUN
ftr-373	444	43	(	(	PUNCT
ftr-373	444	44	generally	generally	ADV
ftr-373	444	45	developed	developed	ADJ
ftr-373	444	46	)	)	PUNCT
ftr-373	444	47	countries	country	NOUN
ftr-373	444	48	.	.	PUNCT
ftr-373	445	1	any	any	DET
ftr-373	445	2	steps	step	NOUN
ftr-373	445	3	by	by	ADP
ftr-373	445	4	the	the	DET
ftr-373	445	5	residence	residence	NOUN
ftr-373	445	6	countries	country	NOUN
ftr-373	445	7	to	to	PART
ftr-373	445	8	try	try	VERB
ftr-373	445	9	to	to	PART
ftr-373	445	10	limit	limit	VERB
ftr-373	445	11	the	the	DET
ftr-373	445	12	havens	haven	NOUN
ftr-373	445	13	’	'	PUNCT
ftr-373	445	14	effectiveness	effectiveness	NOUN
ftr-373	445	15	is	be	AUX
ftr-373	445	16	an	an	DET
ftr-373	445	17	infringement	infringement	NOUN
ftr-373	445	18	upon	upon	SCONJ
ftr-373	445	19	the	the	DET
ftr-373	445	20	havens	haven	NOUN
ftr-373	445	21	’	’	PART
ftr-373	445	22	tax	tax	NOUN
ftr-373	445	23	sovereignty	sovereignty	NOUN
ftr-373	445	24	.	.	PUNCT
ftr-373	446	1	correspondingly	correspondingly	ADV
ftr-373	446	2	,	,	PUNCT
ftr-373	446	3	the	the	DET
ftr-373	446	4	residence	residence	NOUN
ftr-373	446	5	countries	country	NOUN
ftr-373	446	6	(	(	PUNCT
ftr-373	446	7	typified	typify	VERB
ftr-373	446	8	by	by	ADP
ftr-373	446	9	the	the	DET
ftr-373	446	10	states	state	NOUN
ftr-373	446	11	supporting	support	VERB
ftr-373	446	12	the	the	DET
ftr-373	446	13	oecd	oecd	PROPN
ftr-373	446	14	tax	tax	NOUN
ftr-373	446	15	competition	competition	NOUN
ftr-373	446	16	project	project	NOUN
ftr-373	446	17	)	)	PUNCT
ftr-373	446	18	contend	contend	VERB
ftr-373	446	19	that	that	SCONJ
ftr-373	446	20	they	they	PRON
ftr-373	446	21	have	have	VERB
ftr-373	446	22	the	the	DET
ftr-373	446	23	right	right	NOUN
ftr-373	446	24	(	(	PUNCT
ftr-373	446	25	as	as	ADP
ftr-373	446	26	a	a	DET
ftr-373	446	27	matter	matter	NOUN
ftr-373	446	28	of	of	ADP
ftr-373	446	29	tax	tax	NOUN
ftr-373	446	30	sovereignty	sovereignty	NOUN
ftr-373	446	31	)	)	PUNCT
ftr-373	446	32	to	to	PART
ftr-373	446	33	use	use	VERB
ftr-373	446	34	their	their	PRON
ftr-373	446	35	tax	tax	NOUN
ftr-373	446	36	and	and	CCONJ
ftr-373	446	37	regulatory	regulatory	ADJ
ftr-373	446	38	system	system	NOUN
ftr-373	446	39	(	(	PUNCT
ftr-373	446	40	and	and	CCONJ
ftr-373	446	41	other	other	ADJ
ftr-373	446	42	rules	rule	NOUN
ftr-373	446	43	)	)	PUNCT
ftr-373	446	44	to	to	PART
ftr-373	446	45	implement	implement	VERB
ftr-373	446	46	a	a	DET
ftr-373	446	47	tax	tax	NOUN
ftr-373	446	48	system	system	NOUN
ftr-373	446	49	(	(	PUNCT
ftr-373	446	50	including	include	VERB
ftr-373	446	51	one	one	NUM
ftr-373	446	52	that	that	PRON
ftr-373	446	53	seeks	seek	VERB
ftr-373	446	54	to	to	PART
ftr-373	446	55	limit	limit	VERB
ftr-373	446	56	tax	tax	NOUN
ftr-373	446	57	competition	competition	NOUN
ftr-373	446	58	)	)	PUNCT
ftr-373	446	59	they	they	PRON
ftr-373	446	60	deem	deem	VERB
ftr-373	446	61	beneficial	beneficial	ADJ
ftr-373	446	62	to	to	ADP
ftr-373	446	63	their	their	PRON
ftr-373	446	64	state	state	NOUN
ftr-373	446	65	,	,	PUNCT
ftr-373	446	66	even	even	ADV
ftr-373	446	67	if	if	SCONJ
ftr-373	446	68	it	it	PRON
ftr-373	446	69	limits	limit	VERB
ftr-373	446	70	the	the	DET
ftr-373	446	71	attractiveness	attractiveness	NOUN
ftr-373	446	72	of	of	ADP
ftr-373	446	73	havens	haven	NOUN
ftr-373	446	74	and	and	CCONJ
ftr-373	446	75	competing	compete	VERB
ftr-373	446	76	jurisdictions	jurisdiction	NOUN
ftr-373	446	77	.	.	PUNCT
ftr-373	447	1	although	although	SCONJ
ftr-373	447	2	the	the	DET
ftr-373	447	3	tax	tax	NOUN
ftr-373	447	4	competition	competition	NOUN
ftr-373	447	5	problem	problem	NOUN
ftr-373	447	6	was	be	AUX
ftr-373	447	7	not	not	PART
ftr-373	447	8	immediately	immediately	ADV
ftr-373	447	9	characterized	characterize	VERB
ftr-373	447	10	as	as	ADP
ftr-373	447	11	one	one	NUM
ftr-373	447	12	of	of	ADP
ftr-373	447	13	competing	compete	VERB
ftr-373	447	14	claims	claim	NOUN
ftr-373	447	15	of	of	ADP
ftr-373	447	16	tax	tax	NOUN
ftr-373	447	17	73	73	NUM
ftr-373	447	18	.	.	PUNCT
ftr-373	448	1	see	see	VERB
ftr-373	448	2	,	,	PUNCT
ftr-373	448	3	e.g.	e.g.	ADV
ftr-373	448	4	,	,	PUNCT
ftr-373	448	5	ring	ring	NOUN
ftr-373	448	6	,	,	PUNCT
ftr-373	448	7	supra	supra	PROPN
ftr-373	448	8	note	note	NOUN
ftr-373	448	9	2	2	NUM
ftr-373	448	10	at	at	ADP
ftr-373	448	11	195	195	NUM
ftr-373	448	12	-	-	SYM
ftr-373	448	13	197	197	NUM
ftr-373	448	14	.	.	PUNCT
ftr-373	449	1	see	see	VERB
ftr-373	449	2	also	also	ADV
ftr-373	449	3	,	,	PUNCT
ftr-373	449	4	supra	supra	PROPN
ftr-373	449	5	note	note	VERB
ftr-373	449	6	35	35	NUM
ftr-373	449	7	reviewing	review	VERB
ftr-373	449	8	the	the	DET
ftr-373	449	9	cfp	cfp	NOUN
ftr-373	449	10	’s	’s	PART
ftr-373	449	11	role	role	NOUN
ftr-373	449	12	as	as	ADP
ftr-373	449	13	official	official	ADJ
ftr-373	449	14	delegates	delegate	NOUN
ftr-373	449	15	on	on	ADP
ftr-373	449	16	behalf	behalf	NOUN
ftr-373	449	17	of	of	ADP
ftr-373	449	18	antigua	antigua	PROPN
ftr-373	449	19	.	.	PUNCT
ftr-373	450	1	74	74	NUM
ftr-373	450	2	.	.	PUNCT
ftr-373	451	1	see	see	VERB
ftr-373	451	2	infra	infra	NOUN
ftr-373	451	3	part	part	NOUN
ftr-373	451	4	iv.c	iv.c	ADJ
ftr-373	451	5	(	(	PUNCT
ftr-373	451	6	discussing	discuss	VERB
ftr-373	451	7	the	the	DET
ftr-373	451	8	lack	lack	NOUN
ftr-373	451	9	of	of	ADP
ftr-373	451	10	a	a	DET
ftr-373	451	11	monolithic	monolithic	ADJ
ftr-373	451	12	position	position	NOUN
ftr-373	451	13	on	on	ADP
ftr-373	451	14	tax	tax	NOUN
ftr-373	451	15	competition	competition	NOUN
ftr-373	451	16	within	within	ADP
ftr-373	451	17	the	the	DET
ftr-373	451	18	various	various	ADJ
ftr-373	451	19	countries	country	NOUN
ftr-373	451	20	)	)	PUNCT
ftr-373	451	21	.	.	PUNCT
ftr-373	452	1	75	75	NUM
ftr-373	452	2	.	.	PUNCT
ftr-373	453	1	for	for	ADP
ftr-373	453	2	example	example	NOUN
ftr-373	453	3	,	,	PUNCT
ftr-373	453	4	twenty	twenty	NUM
ftr-373	453	5	six	six	NUM
ftr-373	453	6	of	of	ADP
ftr-373	453	7	the	the	DET
ftr-373	453	8	thirty	thirty	NUM
ftr-373	453	9	eight	eight	NUM
ftr-373	453	10	members	member	NOUN
ftr-373	453	11	of	of	ADP
ftr-373	453	12	the	the	DET
ftr-373	453	13	congressional	congressional	ADJ
ftr-373	453	14	black	black	ADJ
ftr-373	453	15	caucus	caucus	NOUN
ftr-373	453	16	signed	sign	VERB
ftr-373	453	17	a	a	DET
ftr-373	453	18	letter	letter	NOUN
ftr-373	453	19	sent	send	VERB
ftr-373	453	20	to	to	ADP
ftr-373	453	21	then	then	ADV
ftr-373	453	22	secretary	secretary	PROPN
ftr-373	453	23	of	of	ADP
ftr-373	453	24	treasury	treasury	PROPN
ftr-373	453	25	paul	paul	PROPN
ftr-373	454	1	o’neill	o’neill	PROPN
ftr-373	454	2	arguing	argue	VERB
ftr-373	454	3	that	that	SCONJ
ftr-373	454	4	the	the	DET
ftr-373	454	5	oecd	oecd	PROPN
ftr-373	454	6	project	project	NOUN
ftr-373	454	7	on	on	ADP
ftr-373	454	8	tax	tax	NOUN
ftr-373	454	9	competition	competition	NOUN
ftr-373	454	10	:	:	PUNCT
ftr-373	454	11	(	(	PUNCT
ftr-373	454	12	1	1	X
ftr-373	454	13	)	)	PUNCT
ftr-373	454	14	“	"	PUNCT
ftr-373	454	15	will	will	AUX
ftr-373	454	16	undermine	undermine	VERB
ftr-373	454	17	the	the	DET
ftr-373	454	18	ability	ability	NOUN
ftr-373	454	19	of	of	ADP
ftr-373	454	20	developing	develop	VERB
ftr-373	454	21	nations	nation	NOUN
ftr-373	454	22	.	.	PUNCT
ftr-373	454	23	.	.	PUNCT
ftr-373	454	24	.	.	PUNCT
ftr-373	455	1	to	to	PART
ftr-373	455	2	strengthen	strengthen	VERB
ftr-373	455	3	and	and	CCONJ
ftr-373	455	4	diversify	diversify	VERB
ftr-373	455	5	their	their	PRON
ftr-373	455	6	economies	economy	NOUN
ftr-373	455	7	as	as	ADV
ftr-373	455	8	well	well	ADV
ftr-373	455	9	as	as	ADP
ftr-373	455	10	reduce	reduce	VERB
ftr-373	455	11	poverty	poverty	NOUN
ftr-373	455	12	,	,	PUNCT
ftr-373	455	13	”	"	PUNCT
ftr-373	455	14	(	(	PUNCT
ftr-373	455	15	2	2	X
ftr-373	455	16	)	)	PUNCT
ftr-373	455	17	“	"	PUNCT
ftr-373	455	18	threatens	threaten	VERB
ftr-373	455	19	to	to	PART
ftr-373	455	20	undermine	undermine	VERB
ftr-373	455	21	the	the	DET
ftr-373	455	22	fragile	fragile	ADJ
ftr-373	455	23	economies	economy	NOUN
ftr-373	455	24	of	of	ADP
ftr-373	455	25	some	some	PRON
ftr-373	455	26	of	of	ADP
ftr-373	455	27	our	our	PRON
ftr-373	455	28	closest	close	ADJ
ftr-373	455	29	neighbors	neighbor	NOUN
ftr-373	455	30	and	and	CCONJ
ftr-373	455	31	allies	ally	NOUN
ftr-373	455	32	,	,	PUNCT
ftr-373	455	33	and	and	CCONJ
ftr-373	455	34	(	(	PUNCT
ftr-373	455	35	3	3	X
ftr-373	455	36	)	)	PUNCT
ftr-373	455	37	“	"	PUNCT
ftr-373	455	38	will	will	AUX
ftr-373	455	39	impose	impose	VERB
ftr-373	455	40	serious	serious	ADJ
ftr-373	455	41	economic	economic	ADJ
ftr-373	455	42	harm	harm	NOUN
ftr-373	455	43	on	on	ADP
ftr-373	455	44	developing	develop	VERB
ftr-373	455	45	nations	nation	NOUN
ftr-373	455	46	.	.	PUNCT
ftr-373	455	47	”	"	PUNCT
ftr-373	455	48	letter	letter	NOUN
ftr-373	455	49	from	from	ADP
ftr-373	455	50	the	the	DET
ftr-373	455	51	cong	cong	NOUN
ftr-373	455	52	.	.	PUNCT
ftr-373	456	1	black	black	ADJ
ftr-373	456	2	caucus	caucus	NOUN
ftr-373	456	3	to	to	ADP
ftr-373	456	4	paul	paul	PROPN
ftr-373	456	5	o’neill	o’neill	PROPN
ftr-373	456	6	,	,	PUNCT
ftr-373	456	7	u.s	u.s	PROPN
ftr-373	456	8	.	.	PROPN
ftr-373	456	9	sec’y	sec’y	NUM
ftr-373	456	10	of	of	ADP
ftr-373	456	11	the	the	DET
ftr-373	456	12	treasury	treasury	NOUN
ftr-373	456	13	,	,	PUNCT
ftr-373	456	14	(	(	PUNCT
ftr-373	456	15	mar	mar	PROPN
ftr-373	456	16	.	.	PROPN
ftr-373	456	17	14	14	NUM
ftr-373	456	18	,	,	PUNCT
ftr-373	456	19	2001	2001	NUM
ftr-373	456	20	)	)	PUNCT
ftr-373	456	21	available	available	ADJ
ftr-373	456	22	at	at	ADP
ftr-373	456	23	http://www	http://www	PROPN
ftr-373	456	24	.	.	PUNCT
ftr-373	456	25	freedomandprosperity.org/publications/publications.shtml	freedomandprosperity.org/publications/publications.shtml	PROPN
ftr-373	456	26	.	.	PUNCT
ftr-373	457	1	see	see	VERB
ftr-373	457	2	also	also	ADV
ftr-373	457	3	,	,	PUNCT
ftr-373	457	4	kimberly	kimberly	PROPN
ftr-373	457	5	carlson	carlson	PROPN
ftr-373	457	6	,	,	PUNCT
ftr-373	457	7	when	when	SCONJ
ftr-373	457	8	cows	cow	NOUN
ftr-373	457	9	have	have	VERB
ftr-373	457	10	wings	wing	NOUN
ftr-373	457	11	:	:	PUNCT
ftr-373	457	12	an	an	DET
ftr-373	457	13	analysis	analysis	NOUN
ftr-373	457	14	of	of	ADP
ftr-373	457	15	the	the	DET
ftr-373	457	16	oecd	oecd	PROPN
ftr-373	457	17	’s	’s	PART
ftr-373	457	18	tax	tax	NOUN
ftr-373	457	19	haven	haven	NOUN
ftr-373	457	20	work	work	NOUN
ftr-373	457	21	as	as	SCONJ
ftr-373	457	22	it	it	PRON
ftr-373	457	23	relates	relate	VERB
ftr-373	457	24	to	to	ADP
ftr-373	457	25	globalization	globalization	NOUN
ftr-373	457	26	,	,	PUNCT
ftr-373	457	27	sovereignty	sovereignty	NOUN
ftr-373	457	28	and	and	CCONJ
ftr-373	457	29	privacy	privacy	NOUN
ftr-373	457	30	,	,	PUNCT
ftr-373	457	31	35	35	NUM
ftr-373	457	32	j.	j.	PROPN
ftr-373	457	33	marshall	marshall	PROPN
ftr-373	457	34	l.	l.	PROPN
ftr-373	457	35	rev	rev	PROPN
ftr-373	457	36	.	.	PROPN
ftr-373	457	37	163	163	NUM
ftr-373	457	38	,	,	PUNCT
ftr-373	457	39	172	172	NUM
ftr-373	457	40	(	(	PUNCT
ftr-373	457	41	2002	2002	NUM
ftr-373	457	42	)	)	PUNCT
ftr-373	457	43	(	(	PUNCT
ftr-373	457	44	“	"	PUNCT
ftr-373	457	45	the	the	DET
ftr-373	457	46	oecd	oecd	PROPN
ftr-373	457	47	scheme	scheme	NOUN
ftr-373	457	48	would	would	AUX
ftr-373	457	49	encourage	encourage	VERB
ftr-373	457	50	the	the	DET
ftr-373	457	51	world	world	NOUN
ftr-373	457	52	’s	’s	PART
ftr-373	457	53	major	major	ADJ
ftr-373	457	54	economies	economy	NOUN
ftr-373	457	55	to	to	PART
ftr-373	457	56	penalize	penalize	VERB
ftr-373	457	57	41	41	NUM
ftr-373	457	58	low	low	ADJ
ftr-373	457	59	-	-	PUNCT
ftr-373	457	60	tax	tax	NOUN
ftr-373	457	61	countries	country	NOUN
ftr-373	457	62	and	and	CCONJ
ftr-373	457	63	territories	territory	NOUN
ftr-373	457	64	for	for	ADP
ftr-373	457	65	maintaining	maintain	VERB
ftr-373	457	66	attractively	attractively	ADV
ftr-373	457	67	low	low	ADJ
ftr-373	457	68	rates	rate	NOUN
ftr-373	457	69	unless	unless	SCONJ
ftr-373	457	70	they	they	PRON
ftr-373	457	71	essentially	essentially	ADV
ftr-373	457	72	relinquish	relinquish	VERB
ftr-373	457	73	their	their	PRON
ftr-373	457	74	fiscal	fiscal	ADJ
ftr-373	457	75	sovereignty	sovereignty	NOUN
ftr-373	457	76	.	.	PUNCT
ftr-373	457	77	”	"	PUNCT
ftr-373	458	1	quoting	quote	VERB
ftr-373	458	2	deroy	deroy	PROPN
ftr-373	458	3	murdock	murdock	NOUN
ftr-373	458	4	,	,	PUNCT
ftr-373	458	5	attack	attack	NOUN
ftr-373	458	6	of	of	ADP
ftr-373	458	7	the	the	DET
ftr-373	458	8	global	global	ADJ
ftr-373	458	9	tax	tax	NOUN
ftr-373	458	10	police	police	NOUN
ftr-373	458	11	,	,	PUNCT
ftr-373	458	12	national	national	PROPN
ftr-373	458	13	review	review	NOUN
ftr-373	458	14	online	online	ADV
ftr-373	458	15	,	,	PUNCT
ftr-373	458	16	apr	apr	PROPN
ftr-373	458	17	.	.	PROPN
ftr-373	458	18	23	23	NUM
ftr-373	458	19	,	,	PUNCT
ftr-373	458	20	2001	2001	NUM
ftr-373	458	21	,	,	PUNCT
ftr-373	458	22	http://www.nationalreview.com/murdock/murdock042301.shtml	http://www.nationalreview.com/murdock/murdock042301.shtml	NOUN
ftr-373	458	23	)	)	PUNCT
ftr-373	458	24	.	.	PUNCT
ftr-373	459	1	2009	2009	NUM
ftr-373	459	2	]	]	PUNCT
ftr-373	459	3	democracy	democracy	NOUN
ftr-373	459	4	,	,	PUNCT
ftr-373	459	5	sovereignty	sovereignty	NOUN
ftr-373	459	6	and	and	CCONJ
ftr-373	459	7	tax	tax	NOUN
ftr-373	459	8	competition	competition	NOUN
ftr-373	459	9	581	581	NUM
ftr-373	459	10	sovereignty	sovereignty	NOUN
ftr-373	459	11	,	,	PUNCT
ftr-373	459	12	the	the	DET
ftr-373	459	13	duality	duality	NOUN
ftr-373	459	14	of	of	ADP
ftr-373	459	15	tax	tax	NOUN
ftr-373	459	16	sovereignty	sovereignty	NOUN
ftr-373	459	17	in	in	ADP
ftr-373	459	18	the	the	DET
ftr-373	459	19	tax	tax	NOUN
ftr-373	459	20	competition	competition	NOUN
ftr-373	459	21	realm	realm	NOUN
ftr-373	459	22	eventually	eventually	ADV
ftr-373	459	23	emerged.76	emerged.76	VERB
ftr-373	459	24	how	how	SCONJ
ftr-373	459	25	can	can	AUX
ftr-373	459	26	these	these	DET
ftr-373	459	27	competing	compete	VERB
ftr-373	459	28	sovereignty	sovereignty	NOUN
ftr-373	459	29	claims	claim	NOUN
ftr-373	459	30	be	be	AUX
ftr-373	459	31	resolved	resolve	VERB
ftr-373	459	32	?	?	PUNCT
ftr-373	460	1	what	what	PRON
ftr-373	460	2	is	be	AUX
ftr-373	460	3	the	the	DET
ftr-373	460	4	source	source	NOUN
ftr-373	460	5	of	of	ADP
ftr-373	460	6	the	the	DET
ftr-373	460	7	alleged	allege	VERB
ftr-373	460	8	rights	right	NOUN
ftr-373	460	9	to	to	ADP
ftr-373	460	10	such	such	ADJ
ftr-373	460	11	“	"	PUNCT
ftr-373	460	12	tax	tax	NOUN
ftr-373	460	13	sovereignty	sovereignty	NOUN
ftr-373	460	14	?	?	PUNCT
ftr-373	460	15	”	"	PUNCT
ftr-373	461	1	at	at	ADP
ftr-373	461	2	this	this	DET
ftr-373	461	3	point	point	NOUN
ftr-373	461	4	the	the	DET
ftr-373	461	5	states	state	NOUN
ftr-373	461	6	have	have	AUX
ftr-373	461	7	moved	move	VERB
ftr-373	461	8	beyond	beyond	ADP
ftr-373	461	9	formal	formal	ADJ
ftr-373	461	10	law	law	NOUN
ftr-373	461	11	in	in	ADP
ftr-373	461	12	their	their	PRON
ftr-373	461	13	appeal	appeal	NOUN
ftr-373	461	14	and	and	CCONJ
ftr-373	461	15	have	have	AUX
ftr-373	461	16	drawn	draw	VERB
ftr-373	461	17	upon	upon	SCONJ
ftr-373	461	18	the	the	DET
ftr-373	461	19	general	general	ADJ
ftr-373	461	20	expectations	expectation	NOUN
ftr-373	461	21	and	and	CCONJ
ftr-373	461	22	understandings	understanding	NOUN
ftr-373	461	23	of	of	ADP
ftr-373	461	24	the	the	DET
ftr-373	461	25	sovereign	sovereign	ADJ
ftr-373	461	26	state	state	NOUN
ftr-373	461	27	world	world	NOUN
ftr-373	461	28	system	system	NOUN
ftr-373	461	29	.	.	PUNCT
ftr-373	462	1	ultimately	ultimately	ADV
ftr-373	462	2	,	,	PUNCT
ftr-373	462	3	the	the	DET
ftr-373	462	4	sovereignty	sovereignty	NOUN
ftr-373	462	5	of	of	ADP
ftr-373	462	6	any	any	DET
ftr-373	462	7	one	one	NUM
ftr-373	462	8	state	state	NOUN
ftr-373	462	9	is	be	AUX
ftr-373	462	10	dependent	dependent	ADJ
ftr-373	462	11	upon	upon	SCONJ
ftr-373	462	12	the	the	DET
ftr-373	462	13	acceptance	acceptance	NOUN
ftr-373	462	14	and	and	CCONJ
ftr-373	462	15	recognition	recognition	NOUN
ftr-373	462	16	of	of	ADP
ftr-373	462	17	that	that	DET
ftr-373	462	18	state	state	NOUN
ftr-373	462	19	by	by	ADP
ftr-373	462	20	other	other	ADJ
ftr-373	462	21	states	state	NOUN
ftr-373	462	22	in	in	ADP
ftr-373	462	23	the	the	DET
ftr-373	462	24	world	world	NOUN
ftr-373	462	25	.	.	PUNCT
ftr-373	463	1	in	in	ADP
ftr-373	463	2	the	the	DET
ftr-373	463	3	modern	modern	ADJ
ftr-373	463	4	sense	sense	NOUN
ftr-373	463	5	,	,	PUNCT
ftr-373	463	6	the	the	DET
ftr-373	463	7	system	system	NOUN
ftr-373	463	8	of	of	ADP
ftr-373	463	9	sovereign	sovereign	ADJ
ftr-373	463	10	states	state	NOUN
ftr-373	463	11	functions	function	NOUN
ftr-373	463	12	precisely	precisely	ADV
ftr-373	463	13	because	because	SCONJ
ftr-373	463	14	all	all	PRON
ftr-373	463	15	of	of	ADP
ftr-373	463	16	the	the	DET
ftr-373	463	17	players	player	NOUN
ftr-373	463	18	have	have	VERB
ftr-373	463	19	a	a	DET
ftr-373	463	20	shared	share	VERB
ftr-373	463	21	commitment	commitment	NOUN
ftr-373	463	22	to	to	ADP
ftr-373	463	23	a	a	DET
ftr-373	463	24	basic	basic	ADJ
ftr-373	463	25	structure	structure	NOUN
ftr-373	463	26	and	and	CCONJ
ftr-373	463	27	vision	vision	NOUN
ftr-373	463	28	of	of	ADP
ftr-373	463	29	international	international	ADJ
ftr-373	463	30	order	order	NOUN
ftr-373	463	31	and	and	CCONJ
ftr-373	463	32	international	international	ADJ
ftr-373	463	33	relations.77	relations.77	NOUN
ftr-373	463	34	despite	despite	SCONJ
ftr-373	463	35	the	the	DET
ftr-373	463	36	existence	existence	NOUN
ftr-373	463	37	of	of	ADP
ftr-373	463	38	some	some	DET
ftr-373	463	39	basic	basic	ADJ
ftr-373	463	40	structure	structure	NOUN
ftr-373	463	41	,	,	PUNCT
ftr-373	463	42	there	there	PRON
ftr-373	463	43	is	be	VERB
ftr-373	463	44	not	not	PART
ftr-373	463	45	agreement	agreement	NOUN
ftr-373	463	46	on	on	ADP
ftr-373	463	47	the	the	DET
ftr-373	463	48	exact	exact	ADJ
ftr-373	463	49	nature	nature	NOUN
ftr-373	463	50	of	of	ADP
ftr-373	463	51	certain	certain	ADJ
ftr-373	463	52	dimensions	dimension	NOUN
ftr-373	463	53	of	of	ADP
ftr-373	463	54	sovereignty	sovereignty	NOUN
ftr-373	463	55	–	–	PUNCT
ftr-373	463	56	such	such	ADJ
ftr-373	463	57	as	as	ADP
ftr-373	463	58	the	the	DET
ftr-373	463	59	tax	tax	NOUN
ftr-373	463	60	sovereignty	sovereignty	NOUN
ftr-373	463	61	claimed	claim	VERB
ftr-373	463	62	in	in	ADP
ftr-373	463	63	the	the	DET
ftr-373	463	64	tax	tax	NOUN
ftr-373	463	65	competition	competition	NOUN
ftr-373	463	66	context	context	NOUN
ftr-373	463	67	.	.	PUNCT
ftr-373	464	1	neither	neither	CCONJ
ftr-373	464	2	the	the	DET
ftr-373	464	3	literature	literature	NOUN
ftr-373	464	4	nor	nor	CCONJ
ftr-373	464	5	the	the	DET
ftr-373	464	6	theory	theory	NOUN
ftr-373	464	7	of	of	ADP
ftr-373	464	8	the	the	DET
ftr-373	464	9	sovereign	sovereign	ADJ
ftr-373	464	10	state	state	NOUN
ftr-373	464	11	political	political	ADJ
ftr-373	464	12	system	system	NOUN
ftr-373	464	13	provides	provide	VERB
ftr-373	464	14	an	an	DET
ftr-373	464	15	answer	answer	NOUN
ftr-373	464	16	.	.	PUNCT
ftr-373	465	1	on	on	ADP
ftr-373	465	2	the	the	DET
ftr-373	465	3	most	most	ADV
ftr-373	465	4	fundamental	fundamental	ADJ
ftr-373	465	5	level	level	NOUN
ftr-373	465	6	,	,	PUNCT
ftr-373	465	7	regardless	regardless	ADV
ftr-373	465	8	of	of	ADP
ftr-373	465	9	how	how	SCONJ
ftr-373	465	10	egregious	egregious	ADJ
ftr-373	465	11	some	some	DET
ftr-373	465	12	states	state	NOUN
ftr-373	465	13	find	find	VERB
ftr-373	465	14	the	the	DET
ftr-373	465	15	behavior	behavior	NOUN
ftr-373	465	16	of	of	ADP
ftr-373	465	17	other	other	ADJ
ftr-373	465	18	states	state	NOUN
ftr-373	465	19	in	in	ADP
ftr-373	465	20	the	the	DET
ftr-373	465	21	realm	realm	NOUN
ftr-373	465	22	of	of	ADP
ftr-373	465	23	tax	tax	NOUN
ftr-373	465	24	competition	competition	NOUN
ftr-373	465	25	,	,	PUNCT
ftr-373	465	26	the	the	DET
ftr-373	465	27	conduct	conduct	NOUN
ftr-373	465	28	does	do	AUX
ftr-373	465	29	not	not	PART
ftr-373	465	30	arise	arise	VERB
ftr-373	465	31	to	to	ADP
ftr-373	465	32	the	the	DET
ftr-373	465	33	level	level	NOUN
ftr-373	465	34	of	of	ADP
ftr-373	465	35	clear	clear	ADJ
ftr-373	465	36	violation	violation	NOUN
ftr-373	465	37	of	of	ADP
ftr-373	465	38	state	state	NOUN
ftr-373	465	39	sovereignty	sovereignty	NOUN
ftr-373	465	40	in	in	ADP
ftr-373	465	41	the	the	DET
ftr-373	465	42	way	way	NOUN
ftr-373	465	43	that	that	PRON
ftr-373	465	44	physical	physical	ADJ
ftr-373	465	45	invasion	invasion	NOUN
ftr-373	465	46	of	of	ADP
ftr-373	465	47	a	a	DET
ftr-373	465	48	state	state	NOUN
ftr-373	465	49	’s	’s	PART
ftr-373	465	50	territorial	territorial	ADJ
ftr-373	465	51	borders	border	NOUN
ftr-373	465	52	would	would	AUX
ftr-373	465	53	.	.	PUNCT
ftr-373	466	1	although	although	SCONJ
ftr-373	466	2	the	the	DET
ftr-373	466	3	analysis	analysis	NOUN
ftr-373	466	4	and	and	CCONJ
ftr-373	466	5	literature	literature	NOUN
ftr-373	466	6	currently	currently	ADV
ftr-373	466	7	contemplating	contemplate	VERB
ftr-373	466	8	these	these	DET
ftr-373	466	9	competing	compete	VERB
ftr-373	466	10	claims	claim	NOUN
ftr-373	466	11	fails	fail	VERB
ftr-373	466	12	to	to	PART
ftr-373	466	13	offer	offer	VERB
ftr-373	466	14	a	a	DET
ftr-373	466	15	clear	clear	ADJ
ftr-373	466	16	resolution,78	resolution,78	NOUN
ftr-373	466	17	some	some	PRON
ftr-373	466	18	of	of	ADP
ftr-373	466	19	the	the	DET
ftr-373	466	20	arguments	argument	NOUN
ftr-373	466	21	on	on	ADP
ftr-373	466	22	behalf	behalf	NOUN
ftr-373	466	23	of	of	ADP
ftr-373	466	24	the	the	DET
ftr-373	466	25	havens	haven	NOUN
ftr-373	466	26	foreshadow	foreshadow	VERB
ftr-373	466	27	arguments	argument	NOUN
ftr-373	466	28	they	they	PRON
ftr-373	466	29	may	may	AUX
ftr-373	466	30	hope	hope	VERB
ftr-373	466	31	will	will	AUX
ftr-373	466	32	break	break	VERB
ftr-373	466	33	the	the	DET
ftr-373	466	34	deadlock	deadlock	NOUN
ftr-373	466	35	:	:	PUNCT
ftr-373	466	36	the	the	DET
ftr-373	466	37	actions	action	NOUN
ftr-373	466	38	of	of	ADP
ftr-373	466	39	the	the	DET
ftr-373	466	40	oecd	oecd	PROPN
ftr-373	466	41	and	and	CCONJ
ftr-373	466	42	its	its	PRON
ftr-373	466	43	member	member	NOUN
ftr-373	466	44	states	state	NOUN
ftr-373	466	45	are	be	AUX
ftr-373	466	46	“	"	PUNCT
ftr-373	466	47	bad	bad	ADJ
ftr-373	466	48	”	"	PUNCT
ftr-373	466	49	because	because	SCONJ
ftr-373	466	50	they	they	PRON
ftr-373	466	51	constitute	constitute	VERB
ftr-373	466	52	the	the	DET
ftr-373	466	53	efforts	effort	NOUN
ftr-373	466	54	of	of	ADP
ftr-373	466	55	a	a	DET
ftr-373	466	56	powerful	powerful	ADJ
ftr-373	466	57	state	state	NOUN
ftr-373	466	58	(	(	PUNCT
ftr-373	466	59	or	or	CCONJ
ftr-373	466	60	group	group	NOUN
ftr-373	466	61	of	of	ADP
ftr-373	466	62	states	state	NOUN
ftr-373	466	63	)	)	PUNCT
ftr-373	466	64	to	to	PART
ftr-373	466	65	restrict	restrict	VERB
ftr-373	466	66	the	the	DET
ftr-373	466	67	options	option	NOUN
ftr-373	466	68	and	and	CCONJ
ftr-373	466	69	opportunities	opportunity	NOUN
ftr-373	466	70	of	of	ADP
ftr-373	466	71	a	a	DET
ftr-373	466	72	poor	poor	ADJ
ftr-373	466	73	and	and	CCONJ
ftr-373	466	74	developing	develop	VERB
ftr-373	466	75	nation	nation	NOUN
ftr-373	466	76	.	.	PUNCT
ftr-373	467	1	the	the	DET
ftr-373	467	2	norm	norm	NOUN
ftr-373	467	3	implicated	implicate	VERB
ftr-373	467	4	here	here	ADV
ftr-373	467	5	by	by	ADP
ftr-373	467	6	the	the	DET
ftr-373	467	7	havens	haven	NOUN
ftr-373	467	8	is	be	AUX
ftr-373	467	9	not	not	PART
ftr-373	467	10	just	just	ADV
ftr-373	467	11	respect	respect	NOUN
ftr-373	467	12	for	for	ADP
ftr-373	467	13	sovereignty	sovereignty	NOUN
ftr-373	467	14	,	,	PUNCT
ftr-373	467	15	because	because	SCONJ
ftr-373	467	16	that	that	PRON
ftr-373	467	17	has	have	AUX
ftr-373	467	18	proven	prove	VERB
ftr-373	467	19	insufficient	insufficient	ADJ
ftr-373	467	20	,	,	PUNCT
ftr-373	467	21	but	but	CCONJ
ftr-373	467	22	respect	respect	NOUN
ftr-373	467	23	by	by	ADP
ftr-373	467	24	the	the	DET
ftr-373	467	25	powerful	powerful	ADJ
ftr-373	467	26	76	76	NUM
ftr-373	467	27	.	.	PUNCT
ftr-373	468	1	see	see	VERB
ftr-373	468	2	michael	michael	PROPN
ftr-373	468	3	littlewood	littlewood	PROPN
ftr-373	468	4	,	,	PUNCT
ftr-373	468	5	tax	tax	NOUN
ftr-373	468	6	competition	competition	NOUN
ftr-373	468	7	:	:	PUNCT
ftr-373	468	8	harmful	harmful	ADJ
ftr-373	468	9	to	to	ADP
ftr-373	468	10	whom	whom	PRON
ftr-373	468	11	?	?	PUNCT
ftr-373	468	12	,	,	PUNCT
ftr-373	468	13	26	26	NUM
ftr-373	468	14	mich	mich	X
ftr-373	468	15	.	.	PUNCT
ftr-373	469	1	j.	j.	PROPN
ftr-373	469	2	int’l	int’l	PROPN
ftr-373	469	3	l.	l.	PROPN
ftr-373	469	4	411	411	NUM
ftr-373	469	5	,	,	PUNCT
ftr-373	469	6	480	480	NUM
ftr-373	469	7	(	(	PUNCT
ftr-373	469	8	2004	2004	NUM
ftr-373	469	9	)	)	PUNCT
ftr-373	469	10	(	(	PUNCT
ftr-373	469	11	“	"	PUNCT
ftr-373	469	12	if	if	SCONJ
ftr-373	469	13	the	the	DET
ftr-373	469	14	tax	tax	NOUN
ftr-373	469	15	havens	haven	NOUN
ftr-373	469	16	are	be	AUX
ftr-373	469	17	free	free	ADJ
ftr-373	469	18	to	to	PART
ftr-373	469	19	structure	structure	VERB
ftr-373	469	20	their	their	PRON
ftr-373	469	21	tax	tax	NOUN
ftr-373	469	22	systems	system	NOUN
ftr-373	469	23	so	so	SCONJ
ftr-373	469	24	as	as	SCONJ
ftr-373	469	25	to	to	PART
ftr-373	469	26	facilitate	facilitate	VERB
ftr-373	469	27	the	the	DET
ftr-373	469	28	avoidance	avoidance	NOUN
ftr-373	469	29	of	of	ADP
ftr-373	469	30	other	other	ADJ
ftr-373	469	31	countries	country	NOUN
ftr-373	469	32	’	'	PUNCT
ftr-373	469	33	taxes	taxis	NOUN
ftr-373	469	34	,	,	PUNCT
ftr-373	469	35	it	it	PRON
ftr-373	469	36	seems	seem	VERB
ftr-373	469	37	to	to	PART
ftr-373	469	38	follow	follow	VERB
ftr-373	469	39	that	that	SCONJ
ftr-373	469	40	the	the	DET
ftr-373	469	41	other	other	ADJ
ftr-373	469	42	countries	country	NOUN
ftr-373	469	43	should	should	AUX
ftr-373	469	44	be	be	AUX
ftr-373	469	45	free	free	ADJ
ftr-373	469	46	to	to	PART
ftr-373	469	47	structure	structure	VERB
ftr-373	469	48	their	their	PRON
ftr-373	469	49	tax	tax	NOUN
ftr-373	469	50	systems	system	NOUN
ftr-373	469	51	so	so	SCONJ
ftr-373	469	52	as	as	SCONJ
ftr-373	469	53	to	to	PART
ftr-373	469	54	discourage	discourage	VERB
ftr-373	469	55	the	the	DET
ftr-373	469	56	use	use	NOUN
ftr-373	469	57	of	of	ADP
ftr-373	469	58	havens	haven	NOUN
ftr-373	469	59	.	.	PUNCT
ftr-373	469	60	”	"	PUNCT
ftr-373	470	1	(	(	PUNCT
ftr-373	470	2	e.g.	e.g.	ADV
ftr-373	470	3	by	by	ADP
ftr-373	470	4	disallowing	disallow	VERB
ftr-373	470	5	deductions	deduction	NOUN
ftr-373	470	6	to	to	ADP
ftr-373	470	7	haven	haven	NOUN
ftr-373	470	8	entities	entity	NOUN
ftr-373	470	9	,	,	PUNCT
ftr-373	470	10	levying	levy	VERB
ftr-373	470	11	withholding	withholding	NOUN
ftr-373	470	12	taxes	taxis	NOUN
ftr-373	470	13	on	on	ADP
ftr-373	470	14	payments	payment	NOUN
ftr-373	470	15	to	to	ADP
ftr-373	470	16	haven	haven	NOUN
ftr-373	470	17	residents	resident	NOUN
ftr-373	470	18	)	)	PUNCT
ftr-373	470	19	)	)	PUNCT
ftr-373	470	20	.	.	PUNCT
ftr-373	471	1	77	77	NUM
ftr-373	471	2	.	.	PUNCT
ftr-373	472	1	the	the	DET
ftr-373	472	2	existence	existence	NOUN
ftr-373	472	3	of	of	ADP
ftr-373	472	4	the	the	DET
ftr-373	472	5	basic	basic	ADJ
ftr-373	472	6	shared	shared	ADJ
ftr-373	472	7	understanding	understanding	NOUN
ftr-373	472	8	that	that	PRON
ftr-373	472	9	underlies	underlie	VERB
ftr-373	472	10	the	the	DET
ftr-373	472	11	system	system	NOUN
ftr-373	472	12	does	do	AUX
ftr-373	472	13	not	not	PART
ftr-373	472	14	eliminate	eliminate	VERB
ftr-373	472	15	disagreements	disagreement	NOUN
ftr-373	472	16	.	.	PUNCT
ftr-373	473	1	for	for	ADP
ftr-373	473	2	example	example	NOUN
ftr-373	473	3	,	,	PUNCT
ftr-373	473	4	the	the	DET
ftr-373	473	5	status	status	NOUN
ftr-373	473	6	of	of	ADP
ftr-373	473	7	taiwan	taiwan	PROPN
ftr-373	473	8	remains	remain	VERB
ftr-373	473	9	uncertain	uncertain	ADJ
ftr-373	473	10	.	.	PUNCT
ftr-373	474	1	in	in	ADP
ftr-373	474	2	contrast	contrast	NOUN
ftr-373	474	3	,	,	PUNCT
ftr-373	474	4	where	where	SCONJ
ftr-373	474	5	all	all	DET
ftr-373	474	6	the	the	DET
ftr-373	474	7	relevant	relevant	ADJ
ftr-373	474	8	parties	party	NOUN
ftr-373	474	9	“	"	PUNCT
ftr-373	474	10	agree	agree	VERB
ftr-373	474	11	”	"	PUNCT
ftr-373	474	12	then	then	ADV
ftr-373	474	13	de	de	X
ftr-373	474	14	jure	jure	NOUN
ftr-373	474	15	independence	independence	NOUN
ftr-373	474	16	can	can	AUX
ftr-373	474	17	be	be	AUX
ftr-373	474	18	established	establish	VERB
ftr-373	474	19	–	–	PUNCT
ftr-373	474	20	essentially	essentially	ADV
ftr-373	474	21	in	in	ADP
ftr-373	474	22	a	a	DET
ftr-373	474	23	moment	moment	NOUN
ftr-373	474	24	.	.	PUNCT
ftr-373	475	1	for	for	ADP
ftr-373	475	2	example	example	NOUN
ftr-373	475	3	,	,	PUNCT
ftr-373	475	4	the	the	DET
ftr-373	475	5	former	former	ADJ
ftr-373	475	6	british	british	ADJ
ftr-373	475	7	colony	colony	NOUN
ftr-373	475	8	the	the	DET
ftr-373	475	9	ellice	ellice	NOUN
ftr-373	475	10	islands	island	NOUN
ftr-373	475	11	became	become	VERB
ftr-373	475	12	independent	independent	ADJ
ftr-373	475	13	and	and	CCONJ
ftr-373	475	14	sovereign	sovereign	ADJ
ftr-373	475	15	(	(	PUNCT
ftr-373	475	16	with	with	ADP
ftr-373	475	17	british	british	ADJ
ftr-373	475	18	assent	assent	NOUN
ftr-373	475	19	)	)	PUNCT
ftr-373	475	20	at	at	ADP
ftr-373	475	21	midnight	midnight	NOUN
ftr-373	475	22	on	on	ADP
ftr-373	475	23	september	september	PROPN
ftr-373	475	24	30	30	NUM
ftr-373	475	25	,	,	PUNCT
ftr-373	475	26	1978	1978	NUM
ftr-373	475	27	under	under	ADP
ftr-373	475	28	the	the	DET
ftr-373	475	29	new	new	ADJ
ftr-373	475	30	name	name	NOUN
ftr-373	475	31	tuvalu	tuvalu	PROPN
ftr-373	475	32	.	.	PUNCT
ftr-373	476	1	alan	alan	PROPN
ftr-373	476	2	james	james	PROPN
ftr-373	476	3	,	,	PUNCT
ftr-373	476	4	sovereign	sovereign	ADJ
ftr-373	476	5	statehood	statehood	NOUN
ftr-373	476	6	23	23	NUM
ftr-373	476	7	(	(	PUNCT
ftr-373	476	8	1986	1986	NUM
ftr-373	476	9	)	)	PUNCT
ftr-373	476	10	.	.	PUNCT
ftr-373	477	1	thus	thus	ADV
ftr-373	477	2	,	,	PUNCT
ftr-373	477	3	tuvalu	tuvalu	PROPN
ftr-373	477	4	made	make	VERB
ftr-373	477	5	the	the	DET
ftr-373	477	6	shift	shift	NOUN
ftr-373	477	7	to	to	ADP
ftr-373	477	8	sovereign	sovereign	ADJ
ftr-373	477	9	status	status	NOUN
ftr-373	477	10	at	at	ADP
ftr-373	477	11	a	a	DET
ftr-373	477	12	specified	specified	ADJ
ftr-373	477	13	moment	moment	NOUN
ftr-373	477	14	in	in	ADP
ftr-373	477	15	time	time	NOUN
ftr-373	477	16	by	by	ADP
ftr-373	477	17	virtue	virtue	NOUN
ftr-373	477	18	of	of	ADP
ftr-373	477	19	the	the	DET
ftr-373	477	20	collective	collective	ADJ
ftr-373	477	21	acceptance	acceptance	NOUN
ftr-373	477	22	by	by	ADP
ftr-373	477	23	the	the	DET
ftr-373	477	24	global	global	ADJ
ftr-373	477	25	community	community	NOUN
ftr-373	477	26	of	of	ADP
ftr-373	477	27	this	this	DET
ftr-373	477	28	change	change	NOUN
ftr-373	477	29	.	.	PUNCT
ftr-373	478	1	78	78	NUM
ftr-373	478	2	.	.	X
ftr-373	479	1	ring	ring	NOUN
ftr-373	479	2	,	,	PUNCT
ftr-373	479	3	supra	supra	PROPN
ftr-373	479	4	note	note	NOUN
ftr-373	479	5	2	2	NUM
ftr-373	479	6	at	at	ADP
ftr-373	479	7	179	179	NUM
ftr-373	479	8	-	-	SYM
ftr-373	479	9	80	80	NUM
ftr-373	479	10	,	,	PUNCT
ftr-373	479	11	200	200	NUM
ftr-373	479	12	-	-	SYM
ftr-373	479	13	201	201	NUM
ftr-373	479	14	(	(	PUNCT
ftr-373	479	15	discussing	discuss	VERB
ftr-373	479	16	that	that	DET
ftr-373	479	17	lack	lack	NOUN
ftr-373	479	18	of	of	ADP
ftr-373	479	19	a	a	DET
ftr-373	479	20	clear	clear	ADJ
ftr-373	479	21	theoretical	theoretical	ADJ
ftr-373	479	22	solution	solution	NOUN
ftr-373	479	23	to	to	ADP
ftr-373	479	24	the	the	DET
ftr-373	479	25	problem	problem	NOUN
ftr-373	479	26	of	of	ADP
ftr-373	479	27	competing	compete	VERB
ftr-373	479	28	claims	claim	NOUN
ftr-373	479	29	of	of	ADP
ftr-373	479	30	tax	tax	NOUN
ftr-373	479	31	sovereignty	sovereignty	NOUN
ftr-373	479	32	)	)	PUNCT
ftr-373	479	33	.	.	PUNCT
ftr-373	480	1	582	582	NUM
ftr-373	480	2	florida	florida	PROPN
ftr-373	480	3	tax	tax	NOUN
ftr-373	480	4	review	review	NOUN
ftr-373	480	5	[	[	X
ftr-373	480	6	vol	vol	NOUN
ftr-373	480	7	.	.	PUNCT
ftr-373	480	8	9:5	9:5	NUM
ftr-373	480	9	states	state	NOUN
ftr-373	480	10	for	for	ADP
ftr-373	480	11	the	the	DET
ftr-373	480	12	needs	need	NOUN
ftr-373	480	13	of	of	ADP
ftr-373	480	14	the	the	DET
ftr-373	480	15	weaker	weak	ADJ
ftr-373	480	16	states	state	NOUN
ftr-373	480	17	.	.	PUNCT
ftr-373	481	1	although	although	SCONJ
ftr-373	481	2	there	there	PRON
ftr-373	481	3	may	may	AUX
ftr-373	481	4	be	be	AUX
ftr-373	481	5	many	many	ADJ
ftr-373	481	6	reasons	reason	NOUN
ftr-373	481	7	that	that	PRON
ftr-373	481	8	global	global	ADJ
ftr-373	481	9	society	society	NOUN
ftr-373	481	10	would	would	AUX
ftr-373	481	11	decide	decide	VERB
ftr-373	481	12	that	that	SCONJ
ftr-373	481	13	some	some	DET
ftr-373	481	14	preference	preference	NOUN
ftr-373	481	15	or	or	CCONJ
ftr-373	481	16	advantage	advantage	NOUN
ftr-373	481	17	should	should	AUX
ftr-373	481	18	be	be	AUX
ftr-373	481	19	accorded	accord	VERB
ftr-373	481	20	poorer	poor	ADJ
ftr-373	481	21	nations	nation	NOUN
ftr-373	481	22	,	,	PUNCT
ftr-373	481	23	sovereignty	sovereignty	NOUN
ftr-373	481	24	per	per	ADP
ftr-373	481	25	se	se	X
ftr-373	481	26	has	have	AUX
ftr-373	481	27	not	not	PART
ftr-373	481	28	been	be	AUX
ftr-373	481	29	traditionally	traditionally	ADV
ftr-373	481	30	understood	understand	VERB
ftr-373	481	31	to	to	PART
ftr-373	481	32	require	require	VERB
ftr-373	481	33	this	this	PRON
ftr-373	481	34	.	.	PUNCT
ftr-373	482	1	as	as	SCONJ
ftr-373	482	2	noted	note	VERB
ftr-373	482	3	in	in	ADP
ftr-373	482	4	part	part	NOUN
ftr-373	482	5	i,79	i,79	PUNCT
ftr-373	482	6	an	an	DET
ftr-373	482	7	international	international	ADJ
ftr-373	482	8	system	system	NOUN
ftr-373	482	9	based	base	VERB
ftr-373	482	10	on	on	ADP
ftr-373	482	11	sovereign	sovereign	ADJ
ftr-373	482	12	states	state	NOUN
ftr-373	482	13	does	do	AUX
ftr-373	482	14	not	not	PART
ftr-373	482	15	anticipate	anticipate	VERB
ftr-373	482	16	or	or	CCONJ
ftr-373	482	17	require	require	VERB
ftr-373	482	18	equality	equality	NOUN
ftr-373	482	19	of	of	ADP
ftr-373	482	20	power	power	NOUN
ftr-373	482	21	,	,	PUNCT
ftr-373	482	22	wealth	wealth	NOUN
ftr-373	482	23	,	,	PUNCT
ftr-373	482	24	or	or	CCONJ
ftr-373	482	25	outcome	outcome	VERB
ftr-373	482	26	for	for	ADP
ftr-373	482	27	individual	individual	ADJ
ftr-373	482	28	sovereign	sovereign	ADJ
ftr-373	482	29	states	state	NOUN
ftr-373	482	30	.	.	PUNCT
ftr-373	483	1	it	it	PRON
ftr-373	483	2	is	be	AUX
ftr-373	483	3	not	not	PART
ftr-373	483	4	inconsistent	inconsistent	ADJ
ftr-373	483	5	with	with	ADP
ftr-373	483	6	the	the	DET
ftr-373	483	7	theory	theory	NOUN
ftr-373	483	8	of	of	ADP
ftr-373	483	9	the	the	DET
ftr-373	483	10	sovereign	sovereign	ADJ
ftr-373	483	11	state	state	NOUN
ftr-373	483	12	system	system	NOUN
ftr-373	483	13	for	for	ADP
ftr-373	483	14	one	one	NUM
ftr-373	483	15	state	state	NOUN
ftr-373	483	16	to	to	PART
ftr-373	483	17	leverage	leverage	VERB
ftr-373	483	18	its	its	PRON
ftr-373	483	19	power	power	NOUN
ftr-373	483	20	and	and	CCONJ
ftr-373	483	21	resources	resource	NOUN
ftr-373	483	22	to	to	PART
ftr-373	483	23	influence	influence	VERB
ftr-373	483	24	the	the	DET
ftr-373	483	25	actions	action	NOUN
ftr-373	483	26	of	of	ADP
ftr-373	483	27	another	another	DET
ftr-373	483	28	sovereign	sovereign	NOUN
ftr-373	483	29	and	and	CCONJ
ftr-373	483	30	thereby	thereby	ADV
ftr-373	483	31	secure	secure	VERB
ftr-373	483	32	an	an	DET
ftr-373	483	33	advantage	advantage	NOUN
ftr-373	483	34	to	to	ADP
ftr-373	483	35	itself	itself	PRON
ftr-373	483	36	.	.	PUNCT
ftr-373	484	1	one	one	NUM
ftr-373	484	2	critic	critic	NOUN
ftr-373	484	3	of	of	ADP
ftr-373	484	4	the	the	DET
ftr-373	484	5	oecd	oecd	PROPN
ftr-373	484	6	and	and	CCONJ
ftr-373	484	7	its	its	PRON
ftr-373	484	8	tax	tax	NOUN
ftr-373	484	9	competition	competition	NOUN
ftr-373	484	10	project	project	NOUN
ftr-373	484	11	attempts	attempt	VERB
ftr-373	484	12	to	to	PART
ftr-373	484	13	distinguish	distinguish	VERB
ftr-373	484	14	general	general	ADJ
ftr-373	484	15	power	power	NOUN
ftr-373	484	16	plays	play	NOUN
ftr-373	484	17	by	by	ADP
ftr-373	484	18	nations	nation	NOUN
ftr-373	484	19	(	(	PUNCT
ftr-373	484	20	permissible	permissible	ADJ
ftr-373	484	21	)	)	PUNCT
ftr-373	484	22	from	from	ADP
ftr-373	484	23	the	the	DET
ftr-373	484	24	specific	specific	ADJ
ftr-373	484	25	anti	anti	ADJ
ftr-373	484	26	-	-	ADJ
ftr-373	484	27	tax	tax	ADJ
ftr-373	484	28	competition	competition	NOUN
ftr-373	484	29	activities	activity	NOUN
ftr-373	484	30	of	of	ADP
ftr-373	484	31	the	the	DET
ftr-373	484	32	oecd	oecd	PROPN
ftr-373	484	33	and	and	CCONJ
ftr-373	484	34	its	its	PRON
ftr-373	484	35	members	member	NOUN
ftr-373	484	36	over	over	ADP
ftr-373	484	37	tax	tax	NOUN
ftr-373	484	38	competition	competition	NOUN
ftr-373	484	39	(	(	PUNCT
ftr-373	484	40	characterized	characterize	VERB
ftr-373	484	41	as	as	ADP
ftr-373	484	42	impermissible	impermissible	ADJ
ftr-373	484	43	):	):	PUNCT
ftr-373	484	44	“	"	PUNCT
ftr-373	484	45	any	any	DET
ftr-373	484	46	sovereignty	sovereignty	NOUN
ftr-373	484	47	that	that	PRON
ftr-373	484	48	is	be	AUX
ftr-373	484	49	lost	lose	VERB
ftr-373	484	50	by	by	ADP
ftr-373	484	51	signing	sign	VERB
ftr-373	484	52	worldwide	worldwide	ADJ
ftr-373	484	53	trade	trade	NOUN
ftr-373	484	54	agreements	agreement	NOUN
ftr-373	484	55	.	.	PUNCT
ftr-373	484	56	.	.	PUNCT
ftr-373	484	57	.	.	PUNCT
ftr-373	485	1	is	be	AUX
ftr-373	485	2	tolerable	tolerable	ADJ
ftr-373	485	3	because	because	SCONJ
ftr-373	485	4	it	it	PRON
ftr-373	485	5	is	be	AUX
ftr-373	485	6	only	only	ADV
ftr-373	485	7	forfeited	forfeit	VERB
ftr-373	485	8	after	after	ADP
ftr-373	485	9	an	an	DET
ftr-373	485	10	opportunity	opportunity	NOUN
ftr-373	485	11	to	to	PART
ftr-373	485	12	negotiate	negotiate	VERB
ftr-373	485	13	.	.	PUNCT
ftr-373	486	1	by	by	ADP
ftr-373	486	2	excluding	exclude	VERB
ftr-373	486	3	non	non	ADJ
ftr-373	486	4	-	-	ADJ
ftr-373	486	5	oecd	oecd	ADJ
ftr-373	486	6	members	member	NOUN
ftr-373	486	7	in	in	ADP
ftr-373	486	8	the	the	DET
ftr-373	486	9	analysis	analysis	NOUN
ftr-373	486	10	and	and	CCONJ
ftr-373	486	11	by	by	ADP
ftr-373	486	12	recommending	recommend	VERB
ftr-373	486	13	coordinated	coordinate	VERB
ftr-373	486	14	defense	defense	NOUN
ftr-373	486	15	measures	measure	NOUN
ftr-373	486	16	,	,	PUNCT
ftr-373	486	17	the	the	DET
ftr-373	486	18	oecd	oecd	PROPN
ftr-373	486	19	violates	violate	VERB
ftr-373	486	20	the	the	DET
ftr-373	486	21	sovereignty	sovereignty	NOUN
ftr-373	486	22	of	of	ADP
ftr-373	486	23	those	those	DET
ftr-373	486	24	nations	nation	NOUN
ftr-373	486	25	that	that	PRON
ftr-373	486	26	it	it	PRON
ftr-373	486	27	unilaterally	unilaterally	ADV
ftr-373	486	28	deems	deem	VERB
ftr-373	486	29	tax	tax	NOUN
ftr-373	486	30	havens	haven	NOUN
ftr-373	486	31	.	.	PUNCT
ftr-373	487	1	”80	”80	PROPN
ftr-373	487	2	according	accord	VERB
ftr-373	487	3	to	to	ADP
ftr-373	487	4	this	this	DET
ftr-373	487	5	vision	vision	NOUN
ftr-373	487	6	of	of	ADP
ftr-373	487	7	sovereignty	sovereignty	NOUN
ftr-373	487	8	,	,	PUNCT
ftr-373	487	9	the	the	DET
ftr-373	487	10	problem	problem	NOUN
ftr-373	487	11	is	be	AUX
ftr-373	487	12	not	not	PART
ftr-373	487	13	that	that	SCONJ
ftr-373	487	14	the	the	DET
ftr-373	487	15	haven	haven	NOUN
ftr-373	487	16	nations	nation	NOUN
ftr-373	487	17	got	get	VERB
ftr-373	487	18	a	a	DET
ftr-373	487	19	bad	bad	ADJ
ftr-373	487	20	deal	deal	NOUN
ftr-373	487	21	from	from	ADP
ftr-373	487	22	the	the	DET
ftr-373	487	23	oecd	oecd	PROPN
ftr-373	487	24	members	member	NOUN
ftr-373	487	25	,	,	PUNCT
ftr-373	487	26	but	but	CCONJ
ftr-373	487	27	rather	rather	ADV
ftr-373	487	28	that	that	SCONJ
ftr-373	487	29	they	they	PRON
ftr-373	487	30	got	get	VERB
ftr-373	487	31	this	this	DET
ftr-373	487	32	bad	bad	ADJ
ftr-373	487	33	deal	deal	NOUN
ftr-373	487	34	without	without	ADP
ftr-373	487	35	having	have	VERB
ftr-373	487	36	a	a	DET
ftr-373	487	37	chance	chance	NOUN
ftr-373	487	38	to	to	PART
ftr-373	487	39	negotiate	negotiate	VERB
ftr-373	487	40	for	for	ADP
ftr-373	487	41	a	a	DET
ftr-373	487	42	better	well	ADJ
ftr-373	487	43	one	one	NOUN
ftr-373	487	44	.	.	PUNCT
ftr-373	488	1	although	although	SCONJ
ftr-373	488	2	this	this	DET
ftr-373	488	3	argument	argument	NOUN
ftr-373	488	4	implicitly	implicitly	ADV
ftr-373	488	5	accepts	accept	VERB
ftr-373	488	6	that	that	DET
ftr-373	488	7	sovereignty	sovereignty	NOUN
ftr-373	488	8	can	can	AUX
ftr-373	488	9	“	"	PUNCT
ftr-373	488	10	legitimately	legitimately	ADV
ftr-373	488	11	”	"	PUNCT
ftr-373	488	12	sustain	sustain	VERB
ftr-373	488	13	unequal	unequal	ADJ
ftr-373	488	14	effects	effect	NOUN
ftr-373	488	15	,	,	PUNCT
ftr-373	488	16	it	it	PRON
ftr-373	488	17	still	still	ADV
ftr-373	488	18	ascribes	ascribe	VERB
ftr-373	488	19	to	to	ADP
ftr-373	488	20	sovereigns	sovereign	NOUN
ftr-373	488	21	more	more	ADJ
ftr-373	488	22	“	"	PUNCT
ftr-373	488	23	rights	right	NOUN
ftr-373	488	24	”	"	PUNCT
ftr-373	488	25	than	than	ADP
ftr-373	488	26	are	be	AUX
ftr-373	488	27	traditionally	traditionally	ADV
ftr-373	488	28	acknowledged	acknowledge	VERB
ftr-373	488	29	.	.	PUNCT
ftr-373	489	1	certainly	certainly	ADV
ftr-373	489	2	the	the	DET
ftr-373	489	3	negotiation	negotiation	NOUN
ftr-373	489	4	of	of	ADP
ftr-373	489	5	a	a	DET
ftr-373	489	6	bad	bad	ADJ
ftr-373	489	7	(	(	PUNCT
ftr-373	489	8	or	or	CCONJ
ftr-373	489	9	perhaps	perhaps	ADV
ftr-373	489	10	more	more	ADV
ftr-373	489	11	accurately	accurately	ADV
ftr-373	489	12	,	,	PUNCT
ftr-373	489	13	uneven	uneven	ADJ
ftr-373	489	14	)	)	PUNCT
ftr-373	489	15	deal	deal	NOUN
ftr-373	489	16	is	be	AUX
ftr-373	489	17	a	a	DET
ftr-373	489	18	legitimate	legitimate	ADJ
ftr-373	489	19	act	act	NOUN
ftr-373	489	20	of	of	ADP
ftr-373	489	21	sovereign	sovereign	ADJ
ftr-373	489	22	states	state	NOUN
ftr-373	489	23	.	.	PUNCT
ftr-373	490	1	however	however	ADV
ftr-373	490	2	,	,	PUNCT
ftr-373	490	3	the	the	DET
ftr-373	490	4	opportunity	opportunity	NOUN
ftr-373	490	5	to	to	PART
ftr-373	490	6	negotiate	negotiate	VERB
ftr-373	490	7	before	before	SCONJ
ftr-373	490	8	another	another	DET
ftr-373	490	9	state	state	NOUN
ftr-373	490	10	takes	take	VERB
ftr-373	490	11	domestic	domestic	ADJ
ftr-373	490	12	regulatory	regulatory	ADJ
ftr-373	490	13	steps	step	NOUN
ftr-373	490	14	(	(	PUNCT
ftr-373	490	15	e.g.	e.g.	ADV
ftr-373	490	16	tax	tax	NOUN
ftr-373	490	17	,	,	PUNCT
ftr-373	490	18	banking	banking	NOUN
ftr-373	490	19	,	,	PUNCT
ftr-373	490	20	foreign	foreign	ADJ
ftr-373	490	21	aid	aid	NOUN
ftr-373	490	22	)	)	PUNCT
ftr-373	490	23	is	be	AUX
ftr-373	490	24	not	not	PART
ftr-373	490	25	traditionally	traditionally	ADV
ftr-373	490	26	understood	understand	VERB
ftr-373	490	27	as	as	ADP
ftr-373	490	28	an	an	DET
ftr-373	490	29	inherent	inherent	ADJ
ftr-373	490	30	right	right	NOUN
ftr-373	490	31	of	of	ADP
ftr-373	490	32	a	a	DET
ftr-373	490	33	sovereign	sovereign	NOUN
ftr-373	490	34	.	.	PUNCT
ftr-373	491	1	moreover	moreover	ADV
ftr-373	491	2	,	,	PUNCT
ftr-373	491	3	this	this	DET
ftr-373	491	4	argument	argument	NOUN
ftr-373	491	5	can	can	AUX
ftr-373	491	6	not	not	PART
ftr-373	491	7	really	really	ADV
ftr-373	491	8	resolve	resolve	VERB
ftr-373	491	9	the	the	DET
ftr-373	491	10	impasse	impasse	NOUN
ftr-373	491	11	created	create	VERB
ftr-373	491	12	by	by	ADP
ftr-373	491	13	the	the	DET
ftr-373	491	14	competing	compete	VERB
ftr-373	491	15	claims	claim	NOUN
ftr-373	491	16	of	of	ADP
ftr-373	491	17	tax	tax	NOUN
ftr-373	491	18	sovereignty	sovereignty	NOUN
ftr-373	491	19	because	because	SCONJ
ftr-373	491	20	the	the	DET
ftr-373	491	21	oecd	oecd	PROPN
ftr-373	491	22	member	member	NOUN
ftr-373	491	23	states	state	NOUN
ftr-373	491	24	could	could	AUX
ftr-373	491	25	likely	likely	ADV
ftr-373	491	26	counter	counter	VERB
ftr-373	491	27	that	that	SCONJ
ftr-373	491	28	they	they	PRON
ftr-373	491	29	were	be	AUX
ftr-373	491	30	not	not	PART
ftr-373	491	31	granted	grant	VERB
ftr-373	491	32	a	a	DET
ftr-373	491	33	chance	chance	NOUN
ftr-373	491	34	to	to	PART
ftr-373	491	35	negotiate	negotiate	VERB
ftr-373	491	36	with	with	ADP
ftr-373	491	37	the	the	DET
ftr-373	491	38	havens	haven	NOUN
ftr-373	491	39	before	before	SCONJ
ftr-373	491	40	the	the	DET
ftr-373	491	41	havens	haven	NOUN
ftr-373	491	42	implemented	implement	VERB
ftr-373	491	43	their	their	PRON
ftr-373	491	44	regimes	regime	NOUN
ftr-373	491	45	.	.	PUNCT
ftr-373	492	1	this	this	DET
ftr-373	492	2	point	point	NOUN
ftr-373	492	3	returns	return	VERB
ftr-373	492	4	us	we	PRON
ftr-373	492	5	to	to	ADP
ftr-373	492	6	one	one	NUM
ftr-373	492	7	thread	thread	NOUN
ftr-373	492	8	of	of	ADP
ftr-373	492	9	the	the	DET
ftr-373	492	10	anti	anti	ADJ
ftr-373	492	11	-	-	ADJ
ftr-373	492	12	oecd	oecd	ADJ
ftr-373	492	13	critique	critique	NOUN
ftr-373	492	14	that	that	PRON
ftr-373	492	15	could	could	AUX
ftr-373	492	16	tip	tip	VERB
ftr-373	492	17	the	the	DET
ftr-373	492	18	balance	balance	NOUN
ftr-373	492	19	:	:	PUNCT
ftr-373	492	20	the	the	DET
ftr-373	492	21	idea	idea	NOUN
ftr-373	492	22	that	that	SCONJ
ftr-373	492	23	the	the	DET
ftr-373	492	24	strength	strength	NOUN
ftr-373	492	25	of	of	ADP
ftr-373	492	26	competing	compete	VERB
ftr-373	492	27	sovereignty	sovereignty	NOUN
ftr-373	492	28	claims	claim	NOUN
ftr-373	492	29	can	can	AUX
ftr-373	492	30	differ	differ	VERB
ftr-373	492	31	depending	depend	VERB
ftr-373	492	32	on	on	ADP
ftr-373	492	33	the	the	DET
ftr-373	492	34	wealth	wealth	NOUN
ftr-373	492	35	and	and	CCONJ
ftr-373	492	36	power	power	NOUN
ftr-373	492	37	of	of	ADP
ftr-373	492	38	the	the	DET
ftr-373	492	39	countries	country	NOUN
ftr-373	492	40	involved.81	involved.81	VERB
ftr-373	492	41	the	the	DET
ftr-373	492	42	idea	idea	NOUN
ftr-373	492	43	that	that	SCONJ
ftr-373	492	44	the	the	DET
ftr-373	492	45	havens	haven	NOUN
ftr-373	492	46	’	’	PART
ftr-373	492	47	claim	claim	NOUN
ftr-373	492	48	to	to	PART
ftr-373	492	49	tax	tax	NOUN
ftr-373	492	50	sovereignty	sovereignty	NOUN
ftr-373	492	51	in	in	ADP
ftr-373	492	52	designing	design	VERB
ftr-373	492	53	their	their	PRON
ftr-373	492	54	system	system	NOUN
ftr-373	492	55	should	should	AUX
ftr-373	492	56	be	be	AUX
ftr-373	492	57	superior	superior	ADJ
ftr-373	492	58	to	to	ADP
ftr-373	492	59	a	a	DET
ftr-373	492	60	counterclaim	counterclaim	NOUN
ftr-373	492	61	by	by	ADP
ftr-373	492	62	the	the	DET
ftr-373	492	63	oecd	oecd	PROPN
ftr-373	492	64	members	member	NOUN
ftr-373	492	65	precisely	precisely	ADV
ftr-373	492	66	because	because	SCONJ
ftr-373	492	67	they	they	PRON
ftr-373	492	68	are	be	AUX
ftr-373	492	69	poorer	poor	ADJ
ftr-373	492	70	,	,	PUNCT
ftr-373	492	71	less	less	ADV
ftr-373	492	72	powerful	powerful	ADJ
ftr-373	492	73	nations	nation	NOUN
ftr-373	492	74	is	be	AUX
ftr-373	492	75	essentially	essentially	ADV
ftr-373	492	76	an	an	DET
ftr-373	492	77	argument	argument	NOUN
ftr-373	492	78	for	for	ADP
ftr-373	492	79	inter	inter	ADJ
ftr-373	492	80	-	-	ADJ
ftr-373	492	81	nation	nation	ADJ
ftr-373	492	82	equity	equity	NOUN
ftr-373	492	83	–	–	PUNCT
ftr-373	492	84	the	the	DET
ftr-373	492	85	idea	idea	NOUN
ftr-373	492	86	that	that	SCONJ
ftr-373	492	87	there	there	PRON
ftr-373	492	88	is	be	VERB
ftr-373	492	89	some	some	DET
ftr-373	492	90	type	type	NOUN
ftr-373	492	91	of	of	ADP
ftr-373	492	92	fairness	fairness	NOUN
ftr-373	492	93	calculus	calculus	NOUN
ftr-373	492	94	on	on	ADP
ftr-373	492	95	the	the	DET
ftr-373	492	96	global	global	ADJ
ftr-373	492	97	state	state	NOUN
ftr-373	492	98	-	-	PUNCT
ftr-373	492	99	to	to	ADP
ftr-373	492	100	-	-	PUNCT
ftr-373	492	101	state	state	NOUN
ftr-373	492	102	scale	scale	NOUN
ftr-373	492	103	taking	take	VERB
ftr-373	492	104	account	account	NOUN
ftr-373	492	105	of	of	ADP
ftr-373	492	106	the	the	DET
ftr-373	492	107	difference	difference	NOUN
ftr-373	492	108	in	in	ADP
ftr-373	492	109	situation	situation	NOUN
ftr-373	492	110	among	among	ADP
ftr-373	492	111	states	state	NOUN
ftr-373	492	112	.	.	PUNCT
ftr-373	493	1	often	often	ADV
ftr-373	493	2	inter	inter	ADJ
ftr-373	493	3	-	-	ADJ
ftr-373	493	4	nation	nation	ADJ
ftr-373	493	5	equity	equity	NOUN
ftr-373	493	6	is	be	AUX
ftr-373	493	7	envisioned	envision	VERB
ftr-373	493	8	loosely	loosely	ADV
ftr-373	493	9	as	as	ADP
ftr-373	493	10	an	an	DET
ftr-373	493	11	79	79	NUM
ftr-373	493	12	.	.	PUNCT
ftr-373	494	1	see	see	VERB
ftr-373	494	2	supra	supra	PROPN
ftr-373	494	3	text	text	NOUN
ftr-373	494	4	accompanying	accompanying	ADJ
ftr-373	494	5	note	note	NOUN
ftr-373	494	6	7	7	NUM
ftr-373	494	7	.	.	SYM
ftr-373	494	8	80	80	NUM
ftr-373	494	9	.	.	PUNCT
ftr-373	495	1	carlson	carlson	PROPN
ftr-373	495	2	,	,	PUNCT
ftr-373	495	3	supra	supra	PROPN
ftr-373	495	4	note	note	NOUN
ftr-373	495	5	75	75	NUM
ftr-373	495	6	at	at	ADP
ftr-373	495	7	177	177	NUM
ftr-373	495	8	-	-	SYM
ftr-373	495	9	178	178	NUM
ftr-373	495	10	.	.	PUNCT
ftr-373	496	1	81	81	NUM
ftr-373	496	2	.	.	PUNCT
ftr-373	497	1	see	see	VERB
ftr-373	497	2	ring	ring	NOUN
ftr-373	497	3	,	,	PUNCT
ftr-373	497	4	supra	supra	PROPN
ftr-373	497	5	note	note	NOUN
ftr-373	497	6	2	2	NUM
ftr-373	497	7	at	at	ADP
ftr-373	497	8	179	179	NUM
ftr-373	497	9	-	-	SYM
ftr-373	497	10	80	80	NUM
ftr-373	497	11	,	,	PUNCT
ftr-373	497	12	200	200	NUM
ftr-373	497	13	-	-	SYM
ftr-373	497	14	201	201	NUM
ftr-373	497	15	.	.	PUNCT
ftr-373	498	1	2009	2009	NUM
ftr-373	498	2	]	]	PUNCT
ftr-373	498	3	democracy	democracy	NOUN
ftr-373	498	4	,	,	PUNCT
ftr-373	498	5	sovereignty	sovereignty	NOUN
ftr-373	498	6	and	and	CCONJ
ftr-373	498	7	tax	tax	NOUN
ftr-373	498	8	competition	competition	NOUN
ftr-373	498	9	583	583	NUM
ftr-373	498	10	analog	analog	NOUN
ftr-373	498	11	to	to	ADP
ftr-373	498	12	inter	inter	ADJ
ftr-373	498	13	-	-	ADJ
ftr-373	498	14	individual	individual	ADJ
ftr-373	498	15	equity	equity	NOUN
ftr-373	498	16	.	.	PUNCT
ftr-373	499	1	however	however	ADV
ftr-373	499	2	,	,	PUNCT
ftr-373	499	3	as	as	SCONJ
ftr-373	499	4	the	the	DET
ftr-373	499	5	literature	literature	NOUN
ftr-373	499	6	on	on	ADP
ftr-373	499	7	that	that	DET
ftr-373	499	8	question	question	NOUN
ftr-373	499	9	has	have	AUX
ftr-373	499	10	recognized	recognize	VERB
ftr-373	499	11	,	,	PUNCT
ftr-373	499	12	the	the	DET
ftr-373	499	13	parallels	parallel	NOUN
ftr-373	499	14	are	be	AUX
ftr-373	499	15	not	not	PART
ftr-373	499	16	complete.82	complete.82	VERB
ftr-373	499	17	the	the	DET
ftr-373	499	18	principles	principle	NOUN
ftr-373	499	19	and	and	CCONJ
ftr-373	499	20	premises	premise	NOUN
ftr-373	499	21	of	of	ADP
ftr-373	499	22	inter	inter	ADJ
ftr-373	499	23	-	-	ADJ
ftr-373	499	24	individual	individual	ADJ
ftr-373	499	25	equity	equity	NOUN
ftr-373	499	26	(	(	PUNCT
ftr-373	499	27	generated	generate	VERB
ftr-373	499	28	as	as	ADP
ftr-373	499	29	a	a	DET
ftr-373	499	30	guiding	guide	VERB
ftr-373	499	31	principal	principal	NOUN
ftr-373	499	32	of	of	ADP
ftr-373	499	33	the	the	DET
ftr-373	499	34	relationship	relationship	NOUN
ftr-373	499	35	among	among	ADP
ftr-373	499	36	members	member	NOUN
ftr-373	499	37	of	of	ADP
ftr-373	499	38	a	a	DET
ftr-373	499	39	political	political	ADJ
ftr-373	499	40	community	community	NOUN
ftr-373	499	41	)	)	PUNCT
ftr-373	499	42	can	can	AUX
ftr-373	499	43	not	not	PART
ftr-373	499	44	be	be	AUX
ftr-373	499	45	immediately	immediately	ADV
ftr-373	499	46	transported	transport	VERB
ftr-373	499	47	to	to	ADP
ftr-373	499	48	the	the	DET
ftr-373	499	49	inter	inter	ADJ
ftr-373	499	50	-	-	NOUN
ftr-373	499	51	nation	nation	NOUN
ftr-373	499	52	context.83	context.83	NOUN
ftr-373	499	53	at	at	ADP
ftr-373	499	54	present	present	ADJ
ftr-373	499	55	,	,	PUNCT
ftr-373	499	56	firm	firm	ADJ
ftr-373	499	57	foundations	foundation	NOUN
ftr-373	499	58	for	for	ADP
ftr-373	499	59	a	a	DET
ftr-373	499	60	generally	generally	ADV
ftr-373	499	61	accepted	accept	VERB
ftr-373	499	62	vision	vision	NOUN
ftr-373	499	63	of	of	ADP
ftr-373	499	64	inter	inter	ADJ
ftr-373	499	65	-	-	ADJ
ftr-373	499	66	nation	nation	ADJ
ftr-373	499	67	equity	equity	NOUN
ftr-373	499	68	have	have	VERB
ftr-373	499	69	yet	yet	ADV
ftr-373	499	70	to	to	PART
ftr-373	499	71	be	be	AUX
ftr-373	499	72	established	establish	VERB
ftr-373	499	73	although	although	SCONJ
ftr-373	499	74	a	a	DET
ftr-373	499	75	number	number	NOUN
ftr-373	499	76	of	of	ADP
ftr-373	499	77	scholars	scholar	NOUN
ftr-373	499	78	are	be	AUX
ftr-373	499	79	working	work	VERB
ftr-373	499	80	actively	actively	ADV
ftr-373	499	81	in	in	ADP
ftr-373	499	82	this	this	DET
ftr-373	499	83	area	area	NOUN
ftr-373	499	84	.	.	PUNCT
ftr-373	500	1	until	until	SCONJ
ftr-373	500	2	we	we	PRON
ftr-373	500	3	can	can	AUX
ftr-373	500	4	generate	generate	VERB
ftr-373	500	5	such	such	DET
ftr-373	500	6	a	a	DET
ftr-373	500	7	vision	vision	NOUN
ftr-373	500	8	,	,	PUNCT
ftr-373	500	9	the	the	DET
ftr-373	500	10	competing	compete	VERB
ftr-373	500	11	claims	claim	NOUN
ftr-373	500	12	of	of	ADP
ftr-373	500	13	tax	tax	NOUN
ftr-373	500	14	sovereignty	sovereignty	NOUN
ftr-373	500	15	must	must	AUX
ftr-373	500	16	be	be	AUX
ftr-373	500	17	resolved	resolve	VERB
ftr-373	500	18	on	on	ADP
ftr-373	500	19	other	other	ADJ
ftr-373	500	20	grounds	ground	NOUN
ftr-373	500	21	.	.	PUNCT
ftr-373	501	1	thus	thus	ADV
ftr-373	501	2	,	,	PUNCT
ftr-373	501	3	what	what	PRON
ftr-373	501	4	started	start	VERB
ftr-373	501	5	out	out	ADP
ftr-373	501	6	as	as	ADP
ftr-373	501	7	an	an	DET
ftr-373	501	8	objection	objection	NOUN
ftr-373	501	9	to	to	ADP
ftr-373	501	10	haven	haven	NOUN
ftr-373	501	11	tax	tax	NOUN
ftr-373	501	12	competition	competition	NOUN
ftr-373	501	13	because	because	SCONJ
ftr-373	501	14	it	it	PRON
ftr-373	501	15	impeded	impede	VERB
ftr-373	501	16	the	the	DET
ftr-373	501	17	residence	residence	NOUN
ftr-373	501	18	state	state	NOUN
ftr-373	501	19	’s	’s	PART
ftr-373	501	20	ability	ability	NOUN
ftr-373	501	21	to	to	PART
ftr-373	501	22	implement	implement	VERB
ftr-373	501	23	a	a	DET
ftr-373	501	24	tax	tax	NOUN
ftr-373	501	25	system	system	NOUN
ftr-373	501	26	consistent	consistent	ADJ
ftr-373	501	27	with	with	ADP
ftr-373	501	28	domestic	domestic	ADJ
ftr-373	501	29	inter	inter	ADJ
ftr-373	501	30	-	-	ADJ
ftr-373	501	31	individual	individual	ADJ
ftr-373	501	32	equity	equity	NOUN
ftr-373	501	33	became	become	VERB
ftr-373	501	34	a	a	DET
ftr-373	501	35	conflict	conflict	NOUN
ftr-373	501	36	over	over	ADP
ftr-373	501	37	competing	compete	VERB
ftr-373	501	38	claims	claim	NOUN
ftr-373	501	39	for	for	ADP
ftr-373	501	40	tax	tax	NOUN
ftr-373	501	41	sovereignty	sovereignty	NOUN
ftr-373	501	42	which	which	PRON
ftr-373	501	43	looks	look	VERB
ftr-373	501	44	to	to	ADP
ftr-373	501	45	an	an	DET
ftr-373	501	46	as	as	ADV
ftr-373	501	47	yet	yet	ADV
ftr-373	501	48	unspecified	unspecified	ADJ
ftr-373	501	49	idea	idea	NOUN
ftr-373	501	50	of	of	ADP
ftr-373	501	51	inter	inter	ADJ
ftr-373	501	52	-	-	ADJ
ftr-373	501	53	nation	nation	ADJ
ftr-373	501	54	equity	equity	NOUN
ftr-373	501	55	as	as	ADP
ftr-373	501	56	a	a	DET
ftr-373	501	57	possible	possible	ADJ
ftr-373	501	58	resolution.84	resolution.84	NOUN
ftr-373	501	59	yet	yet	ADV
ftr-373	501	60	,	,	PUNCT
ftr-373	501	61	inter	inter	ADJ
ftr-373	501	62	-	-	ADJ
ftr-373	501	63	nation	nation	ADJ
ftr-373	501	64	equity	equity	NOUN
ftr-373	501	65	was	be	AUX
ftr-373	501	66	the	the	DET
ftr-373	501	67	basis	basis	NOUN
ftr-373	501	68	of	of	ADP
ftr-373	501	69	the	the	DET
ftr-373	501	70	other	other	ADJ
ftr-373	501	71	set	set	NOUN
ftr-373	501	72	of	of	ADP
ftr-373	501	73	normative	normative	ADJ
ftr-373	501	74	equity	equity	NOUN
ftr-373	501	75	-	-	PUNCT
ftr-373	501	76	based	base	VERB
ftr-373	501	77	arguments	argument	NOUN
ftr-373	501	78	against	against	ADP
ftr-373	501	79	tax	tax	NOUN
ftr-373	501	80	competition	competition	NOUN
ftr-373	501	81	:	:	PUNCT
ftr-373	501	82	the	the	DET
ftr-373	501	83	case	case	NOUN
ftr-373	501	84	of	of	ADP
ftr-373	501	85	the	the	DET
ftr-373	501	86	developing	develop	VERB
ftr-373	501	87	country	country	NOUN
ftr-373	501	88	seeking	seek	VERB
ftr-373	501	89	active	active	ADJ
ftr-373	501	90	business	business	NOUN
ftr-373	501	91	investment	investment	NOUN
ftr-373	501	92	.	.	PUNCT
ftr-373	502	1	3	3	X
ftr-373	502	2	.	.	X
ftr-373	502	3	developing	develop	VERB
ftr-373	502	4	countries	country	NOUN
ftr-373	502	5	’	'	PUNCT
ftr-373	502	6	race	race	NOUN
ftr-373	502	7	to	to	ADP
ftr-373	502	8	the	the	DET
ftr-373	502	9	bottom	bottom	NOUN
ftr-373	502	10	–	–	PUNCT
ftr-373	502	11	a	a	DET
ftr-373	502	12	call	call	NOUN
ftr-373	502	13	for	for	ADP
ftr-373	502	14	inter	inter	ADJ
ftr-373	502	15	nation	nation	NOUN
ftr-373	502	16	equity	equity	NOUN
ftr-373	502	17	another	another	DET
ftr-373	502	18	dimension	dimension	NOUN
ftr-373	502	19	to	to	ADP
ftr-373	502	20	the	the	DET
ftr-373	502	21	tax	tax	NOUN
ftr-373	502	22	competition	competition	NOUN
ftr-373	502	23	problem	problem	NOUN
ftr-373	502	24	highlighted	highlight	VERB
ftr-373	502	25	above	above	ADV
ftr-373	502	26	in	in	ADP
ftr-373	502	27	part	part	NOUN
ftr-373	502	28	ii.a	ii.a	NOUN
ftr-373	502	29	.	.	PUNCT
ftr-373	503	1	reflected	reflect	VERB
ftr-373	503	2	on	on	ADP
ftr-373	503	3	the	the	DET
ftr-373	503	4	plight	plight	NOUN
ftr-373	503	5	of	of	ADP
ftr-373	503	6	developing	develop	VERB
ftr-373	503	7	countries	country	NOUN
ftr-373	503	8	seeking	seek	VERB
ftr-373	503	9	revenue	revenue	NOUN
ftr-373	503	10	and	and	CCONJ
ftr-373	503	11	investment	investment	NOUN
ftr-373	503	12	in	in	ADP
ftr-373	503	13	their	their	PRON
ftr-373	503	14	effort	effort	NOUN
ftr-373	503	15	to	to	PART
ftr-373	503	16	enhance	enhance	VERB
ftr-373	503	17	the	the	DET
ftr-373	503	18	condition	condition	NOUN
ftr-373	503	19	of	of	ADP
ftr-373	503	20	their	their	PRON
ftr-373	503	21	economy	economy	NOUN
ftr-373	503	22	and	and	CCONJ
ftr-373	503	23	social	social	ADJ
ftr-373	503	24	welfare	welfare	NOUN
ftr-373	503	25	.	.	PUNCT
ftr-373	504	1	one	one	NUM
ftr-373	504	2	way	way	NOUN
ftr-373	504	3	of	of	ADP
ftr-373	504	4	characterizing	characterize	VERB
ftr-373	504	5	the	the	DET
ftr-373	504	6	argument	argument	NOUN
ftr-373	504	7	on	on	ADP
ftr-373	504	8	behalf	behalf	NOUN
ftr-373	504	9	of	of	ADP
ftr-373	504	10	these	these	DET
ftr-373	504	11	havens	haven	NOUN
ftr-373	504	12	against	against	ADP
ftr-373	504	13	competition	competition	NOUN
ftr-373	504	14	,	,	PUNCT
ftr-373	504	15	is	be	AUX
ftr-373	504	16	that	that	SCONJ
ftr-373	504	17	continued	continue	VERB
ftr-373	504	18	unrestrained	unrestrained	ADJ
ftr-373	504	19	competition	competition	NOUN
ftr-373	504	20	is	be	AUX
ftr-373	504	21	a	a	DET
ftr-373	504	22	negative	negative	ADJ
ftr-373	504	23	race	race	NOUN
ftr-373	504	24	to	to	ADP
ftr-373	504	25	the	the	DET
ftr-373	504	26	bottom	bottom	NOUN
ftr-373	504	27	where	where	SCONJ
ftr-373	504	28	they	they	PRON
ftr-373	504	29	lose	lose	VERB
ftr-373	504	30	vital	vital	ADJ
ftr-373	504	31	revenue	revenue	NOUN
ftr-373	504	32	,	,	PUNCT
ftr-373	504	33	de	de	X
ftr-373	504	34	facto	facto	X
ftr-373	504	35	secure	secure	NOUN
ftr-373	504	36	no	no	DET
ftr-373	504	37	82	82	NUM
ftr-373	504	38	.	.	PUNCT
ftr-373	505	1	see	see	VERB
ftr-373	505	2	,	,	PUNCT
ftr-373	505	3	e.g.	e.g.	ADV
ftr-373	505	4	,	,	PUNCT
ftr-373	505	5	nancy	nancy	PROPN
ftr-373	505	6	h.	h.	PROPN
ftr-373	505	7	kaufman	kaufman	PROPN
ftr-373	505	8	,	,	PUNCT
ftr-373	505	9	fairness	fairness	NOUN
ftr-373	505	10	and	and	CCONJ
ftr-373	505	11	the	the	DET
ftr-373	505	12	taxation	taxation	NOUN
ftr-373	505	13	of	of	ADP
ftr-373	505	14	international	international	ADJ
ftr-373	505	15	income	income	NOUN
ftr-373	505	16	,	,	PUNCT
ftr-373	505	17	29	29	NUM
ftr-373	505	18	law	law	NOUN
ftr-373	505	19	&	&	CCONJ
ftr-373	505	20	pol’y	pol’y	NOUN
ftr-373	505	21	int’l	int’l	NUM
ftr-373	505	22	bus	bus	NOUN
ftr-373	505	23	.	.	PUNCT
ftr-373	506	1	145	145	NUM
ftr-373	506	2	,	,	PUNCT
ftr-373	506	3	153	153	NUM
ftr-373	506	4	-	-	SYM
ftr-373	506	5	54	54	NUM
ftr-373	506	6	,	,	PUNCT
ftr-373	506	7	188	188	NUM
ftr-373	506	8	-	-	SYM
ftr-373	506	9	89	89	NUM
ftr-373	506	10	(	(	PUNCT
ftr-373	506	11	1998	1998	NUM
ftr-373	506	12	)	)	PUNCT
ftr-373	506	13	;	;	PUNCT
ftr-373	506	14	kim	kim	PROPN
ftr-373	506	15	brooks	brooks	PROPN
ftr-373	506	16	,	,	PUNCT
ftr-373	506	17	internation	internation	NOUN
ftr-373	506	18	equity	equity	NOUN
ftr-373	506	19	:	:	PUNCT
ftr-373	506	20	the	the	DET
ftr-373	506	21	development	development	NOUN
ftr-373	506	22	of	of	ADP
ftr-373	506	23	an	an	DET
ftr-373	506	24	important	important	ADJ
ftr-373	506	25	but	but	CCONJ
ftr-373	506	26	underappreciated	underappreciated	ADJ
ftr-373	506	27	international	international	ADJ
ftr-373	506	28	tax	tax	NOUN
ftr-373	506	29	value	value	NOUN
ftr-373	506	30	(	(	PUNCT
ftr-373	506	31	oct	oct	PROPN
ftr-373	506	32	.	.	PROPN
ftr-373	506	33	30	30	NUM
ftr-373	506	34	,	,	PUNCT
ftr-373	506	35	2008	2008	NUM
ftr-373	506	36	)	)	PUNCT
ftr-373	506	37	in	in	ADP
ftr-373	506	38	tax	tax	NOUN
ftr-373	506	39	reform	reform	NOUN
ftr-373	506	40	in	in	ADP
ftr-373	506	41	the	the	DET
ftr-373	506	42	21st	21st	ADJ
ftr-373	506	43	century	century	NOUN
ftr-373	506	44	(	(	PUNCT
ftr-373	506	45	richard	richard	PROPN
ftr-373	506	46	krever	krever	PROPN
ftr-373	506	47	,	,	PUNCT
ftr-373	506	48	john	john	PROPN
ftr-373	506	49	g.	g.	PROPN
ftr-373	506	50	head	head	PROPN
ftr-373	506	51	,	,	PUNCT
ftr-373	506	52	eds	eds	PROPN
ftr-373	506	53	.	.	PROPN
ftr-373	506	54	,	,	PUNCT
ftr-373	506	55	kluwer	kluwer	PROPN
ftr-373	506	56	law	law	PROPN
ftr-373	506	57	international	international	PROPN
ftr-373	506	58	)	)	PUNCT
ftr-373	506	59	forthcoming	forthcoming	ADJ
ftr-373	506	60	(	(	PUNCT
ftr-373	506	61	available	available	ADJ
ftr-373	506	62	at	at	ADP
ftr-373	506	63	ssrn	ssrn	NOUN
ftr-373	506	64	:	:	PUNCT
ftr-373	506	65	http://ssrn.com/abstract=1292370	http://ssrn.com/abstract=1292370	X
ftr-373	506	66	)	)	PUNCT
ftr-373	506	67	;	;	PUNCT
ftr-373	506	68	richard	richard	PROPN
ftr-373	506	69	a.	a.	PROPN
ftr-373	506	70	musgrave	musgrave	PROPN
ftr-373	506	71	&	&	CCONJ
ftr-373	506	72	peggy	peggy	PROPN
ftr-373	506	73	b.	b.	PROPN
ftr-373	506	74	musgrave	musgrave	PROPN
ftr-373	506	75	,	,	PUNCT
ftr-373	506	76	inter	inter	ADJ
ftr-373	506	77	-	-	ADJ
ftr-373	506	78	nation	nation	ADJ
ftr-373	506	79	equity	equity	NOUN
ftr-373	506	80	,	,	PUNCT
ftr-373	506	81	in	in	ADP
ftr-373	506	82	modern	modern	ADJ
ftr-373	506	83	fiscal	fiscal	ADJ
ftr-373	506	84	issues	issue	NOUN
ftr-373	506	85	:	:	PUNCT
ftr-373	506	86	essays	essay	NOUN
ftr-373	506	87	in	in	ADP
ftr-373	506	88	honor	honor	NOUN
ftr-373	506	89	of	of	ADP
ftr-373	506	90	carl	carl	PROPN
ftr-373	506	91	s.	s.	PROPN
ftr-373	506	92	shoup	shoup	PROPN
ftr-373	506	93	,	,	PUNCT
ftr-373	506	94	(	(	PUNCT
ftr-373	506	95	richard	richard	PROPN
ftr-373	506	96	m.	m.	PROPN
ftr-373	506	97	bird	bird	PROPN
ftr-373	506	98	&	&	CCONJ
ftr-373	506	99	john	john	PROPN
ftr-373	506	100	g.	g.	PROPN
ftr-373	506	101	head	head	PROPN
ftr-373	506	102	,	,	PUNCT
ftr-373	506	103	eds	eds	PROPN
ftr-373	506	104	.	.	PROPN
ftr-373	506	105	,	,	PUNCT
ftr-373	506	106	1972	1972	NUM
ftr-373	506	107	)	)	PUNCT
ftr-373	506	108	.	.	PUNCT
ftr-373	507	1	83	83	NUM
ftr-373	507	2	.	.	PUNCT
ftr-373	508	1	see	see	VERB
ftr-373	508	2	infra	infra	NOUN
ftr-373	508	3	text	text	NOUN
ftr-373	508	4	accompanying	accompany	VERB
ftr-373	508	5	notes	note	NOUN
ftr-373	508	6	92	92	NUM
ftr-373	508	7	-	-	SYM
ftr-373	508	8	93	93	NUM
ftr-373	508	9	.	.	PUNCT
ftr-373	509	1	see	see	VERB
ftr-373	509	2	also	also	ADV
ftr-373	509	3	brooks	brooks	PROPN
ftr-373	509	4	,	,	PUNCT
ftr-373	509	5	supra	supra	PROPN
ftr-373	509	6	note	note	PROPN
ftr-373	509	7	82	82	NUM
ftr-373	509	8	;	;	PUNCT
ftr-373	509	9	ilan	ilan	PROPN
ftr-373	509	10	benshalom	benshalom	PROPN
ftr-373	509	11	,	,	PUNCT
ftr-373	509	12	the	the	DET
ftr-373	509	13	new	new	ADJ
ftr-373	509	14	poor	poor	ADJ
ftr-373	509	15	at	at	ADP
ftr-373	509	16	our	our	PRON
ftr-373	509	17	gates	gate	NOUN
ftr-373	509	18	:	:	PUNCT
ftr-373	509	19	global	global	ADJ
ftr-373	509	20	justice	justice	NOUN
ftr-373	509	21	implications	implication	NOUN
ftr-373	509	22	for	for	ADP
ftr-373	509	23	international	international	ADJ
ftr-373	509	24	trade	trade	NOUN
ftr-373	509	25	and	and	CCONJ
ftr-373	509	26	tax	tax	NOUN
ftr-373	509	27	law	law	NOUN
ftr-373	509	28	(	(	PUNCT
ftr-373	509	29	dec	dec	PROPN
ftr-373	509	30	.	.	PROPN
ftr-373	509	31	19	19	NUM
ftr-373	509	32	,	,	PUNCT
ftr-373	509	33	2008	2008	NUM
ftr-373	509	34	)	)	PUNCT
ftr-373	509	35	northwestern	northwestern	ADJ
ftr-373	509	36	public	public	ADJ
ftr-373	509	37	law	law	NOUN
ftr-373	509	38	research	research	NOUN
ftr-373	509	39	paper	paper	NOUN
ftr-373	509	40	no	no	INTJ
ftr-373	509	41	.	.	PROPN
ftr-373	509	42	08	08	NUM
ftr-373	509	43	-	-	SYM
ftr-373	509	44	43	43	NUM
ftr-373	509	45	.	.	PUNCT
ftr-373	510	1	available	available	ADJ
ftr-373	510	2	at	at	ADP
ftr-373	510	3	ssrn	ssrn	PROPN
ftr-373	510	4	:	:	PUNCT
ftr-373	511	1	http://ssrn.com/abstract=1319465	http://ssrn.com/abstract=1319465	X
ftr-373	511	2	.	.	PUNCT
ftr-373	511	3	84	84	NUM
ftr-373	511	4	.	.	PUNCT
ftr-373	512	1	although	although	SCONJ
ftr-373	512	2	even	even	ADV
ftr-373	512	3	if	if	SCONJ
ftr-373	512	4	we	we	PRON
ftr-373	512	5	established	establish	VERB
ftr-373	512	6	a	a	DET
ftr-373	512	7	clear	clear	ADJ
ftr-373	512	8	interest	interest	NOUN
ftr-373	512	9	in	in	ADP
ftr-373	512	10	inter	inter	ADJ
ftr-373	512	11	-	-	ADJ
ftr-373	512	12	nation	nation	ADJ
ftr-373	512	13	equity	equity	NOUN
ftr-373	512	14	,	,	PUNCT
ftr-373	512	15	it	it	PRON
ftr-373	512	16	would	would	AUX
ftr-373	512	17	still	still	ADV
ftr-373	512	18	need	need	VERB
ftr-373	512	19	to	to	PART
ftr-373	512	20	be	be	AUX
ftr-373	512	21	considered	consider	VERB
ftr-373	512	22	against	against	ADP
ftr-373	512	23	the	the	DET
ftr-373	512	24	modern	modern	ADJ
ftr-373	512	25	welfare	welfare	NOUN
ftr-373	512	26	state	state	PROPN
ftr-373	512	27	’s	’s	PART
ftr-373	512	28	desire	desire	NOUN
ftr-373	512	29	to	to	PART
ftr-373	512	30	achieve	achieve	VERB
ftr-373	512	31	inter	inter	ADJ
ftr-373	512	32	-	-	ADJ
ftr-373	512	33	individual	individual	ADJ
ftr-373	512	34	equity	equity	NOUN
ftr-373	512	35	for	for	ADP
ftr-373	512	36	a	a	DET
ftr-373	512	37	wide	wide	ADJ
ftr-373	512	38	group	group	NOUN
ftr-373	512	39	of	of	ADP
ftr-373	512	40	people	people	NOUN
ftr-373	512	41	.	.	PUNCT
ftr-373	513	1	584	584	NUM
ftr-373	513	2	florida	florida	PROPN
ftr-373	513	3	tax	tax	NOUN
ftr-373	513	4	review	review	NOUN
ftr-373	513	5	[	[	X
ftr-373	513	6	vol	vol	NOUN
ftr-373	513	7	.	.	NOUN
ftr-373	513	8	9:5	9:5	NUM
ftr-373	513	9	real	real	ADJ
ftr-373	513	10	additional	additional	ADJ
ftr-373	513	11	business	business	NOUN
ftr-373	513	12	investment,85	investment,85	NOUN
ftr-373	513	13	and	and	CCONJ
ftr-373	513	14	the	the	DET
ftr-373	513	15	“	"	PUNCT
ftr-373	513	16	advantage	advantage	NOUN
ftr-373	513	17	”	"	PUNCT
ftr-373	513	18	of	of	ADP
ftr-373	513	19	the	the	DET
ftr-373	513	20	competition	competition	NOUN
ftr-373	513	21	goes	go	VERB
ftr-373	513	22	to	to	ADP
ftr-373	513	23	the	the	DET
ftr-373	513	24	multinationals	multinational	NOUN
ftr-373	513	25	and	and	CCONJ
ftr-373	513	26	their	their	PRON
ftr-373	513	27	home	home	NOUN
ftr-373	513	28	counties.86	counties.86	NOUN
ftr-373	513	29	these	these	DET
ftr-373	513	30	developing	develop	VERB
ftr-373	513	31	countries	country	NOUN
ftr-373	513	32	gain	gain	VERB
ftr-373	513	33	little	little	ADJ
ftr-373	513	34	ground	ground	NOUN
ftr-373	513	35	in	in	ADP
ftr-373	513	36	the	the	DET
ftr-373	513	37	fight	fight	NOUN
ftr-373	513	38	against	against	ADP
ftr-373	513	39	poverty	poverty	NOUN
ftr-373	513	40	and	and	CCONJ
ftr-373	513	41	its	its	PRON
ftr-373	513	42	related	related	ADJ
ftr-373	513	43	ills	ill	NOUN
ftr-373	513	44	,	,	PUNCT
ftr-373	513	45	and	and	CCONJ
ftr-373	513	46	the	the	DET
ftr-373	513	47	gap	gap	NOUN
ftr-373	513	48	between	between	ADP
ftr-373	513	49	wealthy	wealthy	ADJ
ftr-373	513	50	and	and	CCONJ
ftr-373	513	51	poor	poor	ADJ
ftr-373	513	52	states	state	NOUN
ftr-373	513	53	in	in	ADP
ftr-373	513	54	the	the	DET
ftr-373	513	55	global	global	ADJ
ftr-373	513	56	economy	economy	NOUN
ftr-373	513	57	widens	widen	VERB
ftr-373	513	58	.	.	PUNCT
ftr-373	514	1	according	accord	VERB
ftr-373	514	2	to	to	ADP
ftr-373	514	3	this	this	DET
ftr-373	514	4	critique	critique	NOUN
ftr-373	514	5	,	,	PUNCT
ftr-373	514	6	such	such	ADJ
ftr-373	514	7	tax	tax	NOUN
ftr-373	514	8	competition	competition	NOUN
ftr-373	514	9	must	must	AUX
ftr-373	514	10	be	be	AUX
ftr-373	514	11	reconsidered	reconsider	VERB
ftr-373	514	12	in	in	ADP
ftr-373	514	13	order	order	NOUN
ftr-373	514	14	to	to	PART
ftr-373	514	15	promote	promote	VERB
ftr-373	514	16	and	and	CCONJ
ftr-373	514	17	support	support	VERB
ftr-373	514	18	“	"	PUNCT
ftr-373	514	19	inter	inter	ADJ
ftr-373	514	20	-	-	ADJ
ftr-373	514	21	nation	nation	ADJ
ftr-373	514	22	equity	equity	NOUN
ftr-373	514	23	.	.	PUNCT
ftr-373	514	24	”	"	PUNCT
ftr-373	515	1	in	in	ADP
ftr-373	515	2	this	this	DET
ftr-373	515	3	context	context	NOUN
ftr-373	515	4	,	,	PUNCT
ftr-373	515	5	the	the	DET
ftr-373	515	6	idea	idea	NOUN
ftr-373	515	7	of	of	ADP
ftr-373	515	8	inter	inter	ADJ
ftr-373	515	9	-	-	ADJ
ftr-373	515	10	nation	nation	ADJ
ftr-373	515	11	equity	equity	NOUN
ftr-373	515	12	connotes	connote	VERB
ftr-373	515	13	“	"	PUNCT
ftr-373	515	14	more	more	ADV
ftr-373	515	15	equitable	equitable	ADJ
ftr-373	515	16	distribution	distribution	NOUN
ftr-373	515	17	”	"	PUNCT
ftr-373	515	18	of	of	ADP
ftr-373	515	19	the	the	DET
ftr-373	515	20	tax	tax	NOUN
ftr-373	515	21	pie	pie	NOUN
ftr-373	515	22	,	,	PUNCT
ftr-373	515	23	but	but	CCONJ
ftr-373	515	24	again	again	ADV
ftr-373	515	25	relies	rely	VERB
ftr-373	515	26	on	on	ADP
ftr-373	515	27	a	a	DET
ftr-373	515	28	concept	concept	NOUN
ftr-373	515	29	that	that	PRON
ftr-373	515	30	has	have	VERB
ftr-373	515	31	visceral	visceral	ADJ
ftr-373	515	32	appeal	appeal	NOUN
ftr-373	515	33	(	(	PUNCT
ftr-373	515	34	inter	inter	ADJ
ftr-373	515	35	-	-	ADJ
ftr-373	515	36	nation	nation	ADJ
ftr-373	515	37	equity	equity	NOUN
ftr-373	515	38	)	)	PUNCT
ftr-373	515	39	yet	yet	CCONJ
ftr-373	515	40	unclear	unclear	ADJ
ftr-373	515	41	foundations.87	foundations.87	ADJ
ftr-373	515	42	tax	tax	NOUN
ftr-373	515	43	competition	competition	NOUN
ftr-373	515	44	is	be	AUX
ftr-373	515	45	not	not	PART
ftr-373	515	46	the	the	DET
ftr-373	515	47	only	only	ADJ
ftr-373	515	48	context	context	NOUN
ftr-373	515	49	in	in	ADP
ftr-373	515	50	which	which	PRON
ftr-373	515	51	this	this	DET
ftr-373	515	52	type	type	NOUN
ftr-373	515	53	of	of	ADP
ftr-373	515	54	inter	inter	ADJ
ftr-373	515	55	-	-	ADJ
ftr-373	515	56	nation	nation	ADJ
ftr-373	515	57	equity	equity	NOUN
ftr-373	515	58	argument	argument	NOUN
ftr-373	515	59	has	have	AUX
ftr-373	515	60	been	be	AUX
ftr-373	515	61	proffered	proffer	VERB
ftr-373	515	62	.	.	PUNCT
ftr-373	516	1	bilateral	bilateral	ADJ
ftr-373	516	2	double	double	ADJ
ftr-373	516	3	tax	tax	NOUN
ftr-373	516	4	treaties	treaty	NOUN
ftr-373	516	5	face	face	VERB
ftr-373	516	6	scrutiny	scrutiny	NOUN
ftr-373	516	7	as	as	ADP
ftr-373	516	8	inappropriately	inappropriately	ADV
ftr-373	516	9	favoring	favor	VERB
ftr-373	516	10	capital	capital	NOUN
ftr-373	516	11	exporting	export	VERB
ftr-373	516	12	nations	nation	NOUN
ftr-373	516	13	through	through	ADP
ftr-373	516	14	their	their	PRON
ftr-373	516	15	allocation	allocation	NOUN
ftr-373	516	16	of	of	ADP
ftr-373	516	17	primary	primary	ADJ
ftr-373	516	18	and	and	CCONJ
ftr-373	516	19	residual	residual	ADJ
ftr-373	516	20	taxing	tax	VERB
ftr-373	516	21	rights	right	NOUN
ftr-373	516	22	.	.	PUNCT
ftr-373	517	1	developing	develop	VERB
ftr-373	517	2	countries	country	NOUN
ftr-373	517	3	reportedly	reportedly	ADV
ftr-373	517	4	have	have	AUX
ftr-373	517	5	made	make	VERB
ftr-373	517	6	“	"	PUNCT
ftr-373	517	7	concessions	concession	NOUN
ftr-373	517	8	”	"	PUNCT
ftr-373	517	9	in	in	ADP
ftr-373	517	10	tax	tax	NOUN
ftr-373	517	11	treaties	treaty	NOUN
ftr-373	517	12	without	without	ADP
ftr-373	517	13	a	a	DET
ftr-373	517	14	full	full	ADJ
ftr-373	517	15	awareness	awareness	NOUN
ftr-373	517	16	of	of	ADP
ftr-373	517	17	their	their	PRON
ftr-373	517	18	implications	implication	NOUN
ftr-373	517	19	because	because	SCONJ
ftr-373	517	20	they	they	PRON
ftr-373	517	21	believed	believe	VERB
ftr-373	517	22	the	the	DET
ftr-373	517	23	provisions	provision	NOUN
ftr-373	517	24	were	be	AUX
ftr-373	517	25	standard	standard	ADJ
ftr-373	517	26	and	and	CCONJ
ftr-373	517	27	because	because	SCONJ
ftr-373	517	28	the	the	DET
ftr-373	517	29	provisions	provision	NOUN
ftr-373	517	30	were	be	AUX
ftr-373	517	31	formally	formally	ADV
ftr-373	517	32	reciprocal	reciprocal	ADJ
ftr-373	517	33	(	(	PUNCT
ftr-373	517	34	enhancing	enhance	VERB
ftr-373	517	35	their	their	PRON
ftr-373	517	36	appearance	appearance	NOUN
ftr-373	517	37	of	of	ADP
ftr-373	517	38	mutuality	mutuality	NOUN
ftr-373	517	39	and	and	CCONJ
ftr-373	517	40	comparable	comparable	ADJ
ftr-373	517	41	impact).88	impact).88	PROPN
ftr-373	517	42	85	85	NUM
ftr-373	517	43	.	.	PUNCT
ftr-373	518	1	as	as	ADP
ftr-373	518	2	to	to	ADP
ftr-373	518	3	whether	whether	SCONJ
ftr-373	518	4	the	the	DET
ftr-373	518	5	countries	country	NOUN
ftr-373	518	6	engaging	engage	VERB
ftr-373	518	7	in	in	ADP
ftr-373	518	8	the	the	DET
ftr-373	518	9	“	"	PUNCT
ftr-373	518	10	forced	forced	ADJ
ftr-373	518	11	”	"	PUNCT
ftr-373	518	12	competition	competition	NOUN
ftr-373	518	13	do	do	AUX
ftr-373	518	14	benefit	benefit	VERB
ftr-373	518	15	and	and	CCONJ
ftr-373	518	16	obtain	obtain	VERB
ftr-373	518	17	valuable	valuable	ADJ
ftr-373	518	18	investment	investment	NOUN
ftr-373	518	19	–	–	PUNCT
ftr-373	518	20	the	the	DET
ftr-373	518	21	question	question	NOUN
ftr-373	518	22	has	have	VERB
ftr-373	518	23	both	both	CCONJ
ftr-373	518	24	a	a	DET
ftr-373	518	25	short	short	ADJ
ftr-373	518	26	-	-	PUNCT
ftr-373	518	27	term	term	NOUN
ftr-373	518	28	and	and	CCONJ
ftr-373	518	29	long	long	ADJ
ftr-373	518	30	-	-	PUNCT
ftr-373	518	31	term	term	NOUN
ftr-373	518	32	dimension	dimension	NOUN
ftr-373	518	33	.	.	PUNCT
ftr-373	519	1	short	short	ADJ
ftr-373	519	2	-	-	PUNCT
ftr-373	519	3	term	term	NOUN
ftr-373	519	4	–	–	PUNCT
ftr-373	519	5	is	be	AUX
ftr-373	519	6	the	the	DET
ftr-373	519	7	state	state	NOUN
ftr-373	519	8	accurate	accurate	ADJ
ftr-373	519	9	in	in	ADP
ftr-373	519	10	calculating	calculate	VERB
ftr-373	519	11	the	the	DET
ftr-373	519	12	loss	loss	NOUN
ftr-373	519	13	of	of	ADP
ftr-373	519	14	revenue	revenue	NOUN
ftr-373	519	15	and	and	CCONJ
ftr-373	519	16	the	the	DET
ftr-373	519	17	benefit	benefit	NOUN
ftr-373	519	18	of	of	ADP
ftr-373	519	19	business	business	NOUN
ftr-373	519	20	and	and	CCONJ
ftr-373	519	21	investment	investment	NOUN
ftr-373	519	22	secured	secure	VERB
ftr-373	519	23	by	by	ADP
ftr-373	519	24	competition	competition	NOUN
ftr-373	519	25	?	?	PUNCT
ftr-373	520	1	if	if	SCONJ
ftr-373	520	2	the	the	DET
ftr-373	520	3	state	state	NOUN
ftr-373	520	4	inaccurately	inaccurately	ADV
ftr-373	520	5	concluded	conclude	VERB
ftr-373	520	6	competition	competition	NOUN
ftr-373	520	7	was	be	AUX
ftr-373	520	8	needed	need	VERB
ftr-373	520	9	,	,	PUNCT
ftr-373	520	10	the	the	DET
ftr-373	520	11	state	state	NOUN
ftr-373	520	12	could	could	AUX
ftr-373	520	13	improve	improve	VERB
ftr-373	520	14	its	its	PRON
ftr-373	520	15	fiscal	fiscal	ADJ
ftr-373	520	16	position	position	NOUN
ftr-373	520	17	immediately	immediately	ADV
ftr-373	520	18	by	by	ADP
ftr-373	520	19	ending	end	VERB
ftr-373	520	20	its	its	PRON
ftr-373	520	21	competitive	competitive	ADJ
ftr-373	520	22	features	feature	NOUN
ftr-373	520	23	.	.	PUNCT
ftr-373	521	1	if	if	SCONJ
ftr-373	521	2	the	the	DET
ftr-373	521	3	state	state	NOUN
ftr-373	521	4	is	be	AUX
ftr-373	521	5	“	"	PUNCT
ftr-373	521	6	correct	correct	ADJ
ftr-373	521	7	”	"	PUNCT
ftr-373	521	8	that	that	SCONJ
ftr-373	521	9	current	current	ADJ
ftr-373	521	10	competition	competition	NOUN
ftr-373	521	11	is	be	AUX
ftr-373	521	12	crucial	crucial	ADJ
ftr-373	521	13	to	to	ADP
ftr-373	521	14	maintaining	maintain	VERB
ftr-373	521	15	its	its	PRON
ftr-373	521	16	place	place	NOUN
ftr-373	521	17	in	in	ADP
ftr-373	521	18	the	the	DET
ftr-373	521	19	business	business	NOUN
ftr-373	521	20	and	and	CCONJ
ftr-373	521	21	investment	investment	NOUN
ftr-373	521	22	world	world	NOUN
ftr-373	521	23	(	(	PUNCT
ftr-373	521	24	but	but	CCONJ
ftr-373	521	25	is	be	AUX
ftr-373	521	26	leading	lead	VERB
ftr-373	521	27	to	to	ADP
ftr-373	521	28	zero	zero	NUM
ftr-373	521	29	revenue	revenue	NOUN
ftr-373	521	30	with	with	ADP
ftr-373	521	31	no	no	DET
ftr-373	521	32	significant	significant	ADJ
ftr-373	521	33	efficiency	efficiency	NOUN
ftr-373	521	34	gains	gain	NOUN
ftr-373	521	35	–	–	PUNCT
ftr-373	521	36	i.e.	i.e.	X
ftr-373	521	37	the	the	DET
ftr-373	521	38	race	race	NOUN
ftr-373	521	39	to	to	ADP
ftr-373	521	40	the	the	DET
ftr-373	521	41	bottom	bottom	NOUN
ftr-373	521	42	)	)	PUNCT
ftr-373	521	43	,	,	PUNCT
ftr-373	521	44	then	then	ADV
ftr-373	521	45	the	the	DET
ftr-373	521	46	solution	solution	NOUN
ftr-373	521	47	is	be	AUX
ftr-373	521	48	longer	long	ADJ
ftr-373	521	49	-	-	PUNCT
ftr-373	521	50	term	term	NOUN
ftr-373	521	51	and	and	CCONJ
ftr-373	521	52	multiparty	multiparty	NOUN
ftr-373	521	53	.	.	PUNCT
ftr-373	522	1	86	86	NUM
ftr-373	522	2	.	.	PUNCT
ftr-373	523	1	for	for	ADP
ftr-373	523	2	example	example	NOUN
ftr-373	523	3	,	,	PUNCT
ftr-373	523	4	the	the	DET
ftr-373	523	5	world	world	PROPN
ftr-373	523	6	bank	bank	PROPN
ftr-373	523	7	’s	’s	PART
ftr-373	523	8	statistics	statistic	NOUN
ftr-373	523	9	paint	paint	VERB
ftr-373	523	10	a	a	DET
ftr-373	523	11	picture	picture	NOUN
ftr-373	523	12	in	in	ADP
ftr-373	523	13	which	which	PRON
ftr-373	523	14	the	the	DET
ftr-373	523	15	income	income	NOUN
ftr-373	523	16	gaps	gap	NOUN
ftr-373	523	17	have	have	AUX
ftr-373	523	18	been	be	AUX
ftr-373	523	19	growing	grow	VERB
ftr-373	523	20	:	:	PUNCT
ftr-373	523	21	“	"	PUNCT
ftr-373	523	22	trends	trend	NOUN
ftr-373	523	23	in	in	ADP
ftr-373	523	24	global	global	ADJ
ftr-373	523	25	inequality	inequality	NOUN
ftr-373	523	26	depend	depend	VERB
ftr-373	523	27	on	on	ADP
ftr-373	523	28	changes	change	NOUN
ftr-373	523	29	in	in	ADP
ftr-373	523	30	inequality	inequality	NOUN
ftr-373	523	31	between	between	ADP
ftr-373	523	32	and	and	CCONJ
ftr-373	523	33	within	within	ADP
ftr-373	523	34	countries	country	NOUN
ftr-373	523	35	.	.	PUNCT
ftr-373	524	1	inequality	inequality	NOUN
ftr-373	524	2	between	between	ADP
ftr-373	524	3	countries	country	NOUN
ftr-373	524	4	has	have	AUX
ftr-373	524	5	been	be	AUX
ftr-373	524	6	characterized	characterize	VERB
ftr-373	524	7	by	by	ADP
ftr-373	524	8	two	two	NUM
ftr-373	524	9	divergent	divergent	ADJ
ftr-373	524	10	trends	trend	NOUN
ftr-373	524	11	in	in	ADP
ftr-373	524	12	recent	recent	ADJ
ftr-373	524	13	decades	decade	NOUN
ftr-373	524	14	.	.	PUNCT
ftr-373	525	1	the	the	DET
ftr-373	525	2	gap	gap	NOUN
ftr-373	525	3	between	between	ADP
ftr-373	525	4	the	the	DET
ftr-373	525	5	richest	rich	ADJ
ftr-373	525	6	and	and	CCONJ
ftr-373	525	7	the	the	DET
ftr-373	525	8	poorest	poor	ADJ
ftr-373	525	9	countries	country	NOUN
ftr-373	525	10	has	have	AUX
ftr-373	525	11	progressively	progressively	ADV
ftr-373	525	12	widened	widen	VERB
ftr-373	525	13	(	(	PUNCT
ftr-373	525	14	for	for	ADP
ftr-373	525	15	example	example	NOUN
ftr-373	525	16	,	,	PUNCT
ftr-373	525	17	doubling	double	VERB
ftr-373	525	18	between	between	ADP
ftr-373	525	19	the	the	DET
ftr-373	525	20	top	top	ADJ
ftr-373	525	21	20	20	NUM
ftr-373	525	22	and	and	CCONJ
ftr-373	525	23	bottom	bottom	ADJ
ftr-373	525	24	20	20	NUM
ftr-373	525	25	countries	country	NOUN
ftr-373	525	26	over	over	ADP
ftr-373	525	27	the	the	DET
ftr-373	525	28	past	past	ADJ
ftr-373	525	29	40	40	NUM
ftr-373	525	30	years	year	NOUN
ftr-373	525	31	–	–	PUNCT
ftr-373	525	32	figure	figure	NOUN
ftr-373	525	33	2	2	NUM
ftr-373	525	34	)	)	PUNCT
ftr-373	525	35	as	as	ADP
ftr-373	525	36	a	a	DET
ftr-373	525	37	significant	significant	ADJ
ftr-373	525	38	number	number	NOUN
ftr-373	525	39	of	of	ADP
ftr-373	525	40	countries	country	NOUN
ftr-373	525	41	are	be	AUX
ftr-373	525	42	falling	fall	VERB
ftr-373	525	43	further	far	ADV
ftr-373	525	44	behind	behind	ADV
ftr-373	525	45	compared	compare	VERB
ftr-373	525	46	not	not	PART
ftr-373	525	47	only	only	ADV
ftr-373	525	48	to	to	ADP
ftr-373	525	49	industrial	industrial	ADJ
ftr-373	525	50	countries	country	NOUN
ftr-373	525	51	but	but	CCONJ
ftr-373	525	52	to	to	ADP
ftr-373	525	53	other	other	ADJ
ftr-373	525	54	developing	develop	VERB
ftr-373	525	55	countries	country	NOUN
ftr-373	525	56	.	.	PUNCT
ftr-373	526	1	the	the	DET
ftr-373	526	2	income	income	NOUN
ftr-373	526	3	distribution	distribution	NOUN
ftr-373	526	4	between	between	ADP
ftr-373	526	5	countries	country	NOUN
ftr-373	526	6	has	have	AUX
ftr-373	526	7	consequently	consequently	ADV
ftr-373	526	8	worsened	worsen	VERB
ftr-373	526	9	(	(	PUNCT
ftr-373	526	10	figure	figure	NOUN
ftr-373	526	11	3	3	NUM
ftr-373	526	12	)	)	PUNCT
ftr-373	526	13	.	.	PUNCT
ftr-373	527	1	at	at	ADP
ftr-373	527	2	the	the	DET
ftr-373	527	3	same	same	ADJ
ftr-373	527	4	time	time	NOUN
ftr-373	527	5	,	,	PUNCT
ftr-373	527	6	there	there	PRON
ftr-373	527	7	has	have	AUX
ftr-373	527	8	been	be	AUX
ftr-373	527	9	an	an	DET
ftr-373	527	10	acceleration	acceleration	NOUN
ftr-373	527	11	in	in	ADP
ftr-373	527	12	growth	growth	NOUN
ftr-373	527	13	in	in	ADP
ftr-373	527	14	many	many	ADJ
ftr-373	527	15	developing	develop	VERB
ftr-373	527	16	countries	country	NOUN
ftr-373	527	17	,	,	PUNCT
ftr-373	527	18	including	include	VERB
ftr-373	527	19	the	the	DET
ftr-373	527	20	most	most	ADV
ftr-373	527	21	populous	populous	ADJ
ftr-373	527	22	ones	one	NOUN
ftr-373	527	23	,	,	PUNCT
ftr-373	527	24	so	so	SCONJ
ftr-373	527	25	that	that	SCONJ
ftr-373	527	26	the	the	DET
ftr-373	527	27	gap	gap	NOUN
ftr-373	527	28	between	between	ADP
ftr-373	527	29	their	their	PRON
ftr-373	527	30	average	average	ADJ
ftr-373	527	31	incomes	income	NOUN
ftr-373	527	32	and	and	CCONJ
ftr-373	527	33	that	that	PRON
ftr-373	527	34	of	of	ADP
ftr-373	527	35	industrial	industrial	ADJ
ftr-373	527	36	countries	country	NOUN
ftr-373	527	37	has	have	AUX
ftr-373	527	38	begun	begin	VERB
ftr-373	527	39	to	to	PART
ftr-373	527	40	narrow	narrow	VERB
ftr-373	527	41	.	.	PUNCT
ftr-373	528	1	overall	overall	ADJ
ftr-373	528	2	,	,	PUNCT
ftr-373	528	3	inter	inter	ADJ
ftr-373	528	4	-	-	ADJ
ftr-373	528	5	country	country	ADJ
ftr-373	528	6	inequality	inequality	NOUN
ftr-373	528	7	weighted	weight	VERB
ftr-373	528	8	by	by	ADP
ftr-373	528	9	population	population	NOUN
ftr-373	528	10	has	have	AUX
ftr-373	528	11	decreased	decrease	VERB
ftr-373	528	12	as	as	ADP
ftr-373	528	13	a	a	DET
ftr-373	528	14	result	result	NOUN
ftr-373	528	15	(	(	PUNCT
ftr-373	528	16	figure	figure	NOUN
ftr-373	528	17	3	3	NUM
ftr-373	528	18	)	)	PUNCT
ftr-373	528	19	.	.	PUNCT
ftr-373	529	1	china	china	PROPN
ftr-373	529	2	and	and	CCONJ
ftr-373	529	3	india	india	PROPN
ftr-373	529	4	account	account	VERB
ftr-373	529	5	for	for	ADP
ftr-373	529	6	the	the	DET
ftr-373	529	7	bulk	bulk	NOUN
ftr-373	529	8	of	of	ADP
ftr-373	529	9	this	this	DET
ftr-373	529	10	improvement	improvement	NOUN
ftr-373	529	11	.	.	PUNCT
ftr-373	530	1	while	while	SCONJ
ftr-373	530	2	inter	inter	ADJ
ftr-373	530	3	-	-	ADJ
ftr-373	530	4	country	country	ADJ
ftr-373	530	5	inequality	inequality	NOUN
ftr-373	530	6	has	have	AUX
ftr-373	530	7	improved	improve	VERB
ftr-373	530	8	,	,	PUNCT
ftr-373	530	9	inequality	inequality	NOUN
ftr-373	530	10	within	within	ADP
ftr-373	530	11	many	many	ADJ
ftr-373	530	12	of	of	ADP
ftr-373	530	13	the	the	DET
ftr-373	530	14	most	most	ADV
ftr-373	530	15	populous	populous	ADJ
ftr-373	530	16	countries	country	NOUN
ftr-373	530	17	,	,	PUNCT
ftr-373	530	18	with	with	ADP
ftr-373	530	19	a	a	DET
ftr-373	530	20	large	large	ADJ
ftr-373	530	21	number	number	NOUN
ftr-373	530	22	of	of	ADP
ftr-373	530	23	poor	poor	ADJ
ftr-373	530	24	,	,	PUNCT
ftr-373	530	25	has	have	AUX
ftr-373	530	26	increased	increase	VERB
ftr-373	530	27	modestly	modestly	ADV
ftr-373	530	28	.	.	PUNCT
ftr-373	530	29	”	"	PUNCT
ftr-373	531	1	world	world	PROPN
ftr-373	531	2	bank	bank	PROPN
ftr-373	531	3	,	,	PUNCT
ftr-373	531	4	poverty	poverty	NOUN
ftr-373	531	5	in	in	ADP
ftr-373	531	6	an	an	DET
ftr-373	531	7	age	age	NOUN
ftr-373	531	8	of	of	ADP
ftr-373	531	9	globalization	globalization	NOUN
ftr-373	531	10	4	4	NUM
ftr-373	531	11	(	(	PUNCT
ftr-373	531	12	2000	2000	NUM
ftr-373	531	13	)	)	PUNCT
ftr-373	531	14	.	.	PUNCT
ftr-373	532	1	see	see	VERB
ftr-373	532	2	also	also	ADV
ftr-373	532	3	,	,	PUNCT
ftr-373	532	4	aviyonah	aviyonah	PROPN
ftr-373	532	5	,	,	PUNCT
ftr-373	532	6	supra	supra	PROPN
ftr-373	532	7	note	note	PROPN
ftr-373	532	8	63	63	NUM
ftr-373	532	9	.	.	PUNCT
ftr-373	533	1	87	87	NUM
ftr-373	533	2	.	.	PUNCT
ftr-373	534	1	see	see	VERB
ftr-373	534	2	,	,	PUNCT
ftr-373	534	3	e.g.	e.g.	ADV
ftr-373	534	4	,	,	PUNCT
ftr-373	534	5	brooks	brooks	PROPN
ftr-373	534	6	,	,	PUNCT
ftr-373	534	7	supra	supra	PROPN
ftr-373	534	8	note	note	PROPN
ftr-373	534	9	82	82	NUM
ftr-373	534	10	;	;	PUNCT
ftr-373	534	11	benshalom	benshalom	NOUN
ftr-373	534	12	,	,	PUNCT
ftr-373	534	13	supra	supra	PROPN
ftr-373	534	14	note	note	PROPN
ftr-373	534	15	83	83	NUM
ftr-373	534	16	.	.	PUNCT
ftr-373	534	17	88	88	NUM
ftr-373	534	18	.	.	PUNCT
ftr-373	535	1	the	the	DET
ftr-373	535	2	reciprocity	reciprocity	NOUN
ftr-373	535	3	was	be	AUX
ftr-373	535	4	more	more	ADV
ftr-373	535	5	apparent	apparent	ADJ
ftr-373	535	6	than	than	ADP
ftr-373	535	7	real	real	ADJ
ftr-373	535	8	because	because	SCONJ
ftr-373	535	9	the	the	DET
ftr-373	535	10	difference	difference	NOUN
ftr-373	535	11	in	in	ADP
ftr-373	535	12	economic	economic	ADJ
ftr-373	535	13	situation	situation	NOUN
ftr-373	535	14	of	of	ADP
ftr-373	535	15	the	the	DET
ftr-373	535	16	two	two	NUM
ftr-373	535	17	states	state	NOUN
ftr-373	535	18	meant	mean	VERB
ftr-373	535	19	that	that	SCONJ
ftr-373	535	20	in	in	ADP
ftr-373	535	21	practice	practice	NOUN
ftr-373	535	22	,	,	PUNCT
ftr-373	535	23	applications	application	NOUN
ftr-373	535	24	of	of	ADP
ftr-373	535	25	the	the	DET
ftr-373	535	26	2009	2009	NUM
ftr-373	535	27	]	]	PUNCT
ftr-373	535	28	democracy	democracy	NOUN
ftr-373	535	29	,	,	PUNCT
ftr-373	535	30	sovereignty	sovereignty	NOUN
ftr-373	535	31	and	and	CCONJ
ftr-373	535	32	tax	tax	NOUN
ftr-373	535	33	competition	competition	NOUN
ftr-373	535	34	585	585	NUM
ftr-373	535	35	a.	a.	NOUN
ftr-373	535	36	normative	normative	ADJ
ftr-373	535	37	basis	basis	NOUN
ftr-373	535	38	for	for	ADP
ftr-373	535	39	inter	inter	ADJ
ftr-373	535	40	-	-	ADJ
ftr-373	535	41	nation	nation	ADJ
ftr-373	535	42	equity	equity	NOUN
ftr-373	535	43	in	in	ADP
ftr-373	535	44	both	both	CCONJ
ftr-373	535	45	the	the	DET
ftr-373	535	46	treaty	treaty	NOUN
ftr-373	535	47	and	and	CCONJ
ftr-373	535	48	tax	tax	NOUN
ftr-373	535	49	competition	competition	NOUN
ftr-373	535	50	context	context	NOUN
ftr-373	535	51	,	,	PUNCT
ftr-373	535	52	the	the	DET
ftr-373	535	53	inter	inter	ADJ
ftr-373	535	54	-	-	ADJ
ftr-373	535	55	nation	nation	ADJ
ftr-373	535	56	equity	equity	NOUN
ftr-373	535	57	argument	argument	NOUN
ftr-373	535	58	captures	capture	VERB
ftr-373	535	59	the	the	DET
ftr-373	535	60	belief	belief	NOUN
ftr-373	535	61	that	that	SCONJ
ftr-373	535	62	the	the	DET
ftr-373	535	63	developing	develop	VERB
ftr-373	535	64	nations	nation	NOUN
ftr-373	535	65	currently	currently	ADV
ftr-373	535	66	secure	secure	VERB
ftr-373	535	67	an	an	DET
ftr-373	535	68	inadequate	inadequate	ADJ
ftr-373	535	69	and	and	CCONJ
ftr-373	535	70	unfair	unfair	ADJ
ftr-373	535	71	share	share	NOUN
ftr-373	535	72	of	of	ADP
ftr-373	535	73	the	the	DET
ftr-373	535	74	global	global	ADJ
ftr-373	535	75	tax	tax	NOUN
ftr-373	535	76	revenue	revenue	NOUN
ftr-373	535	77	pie	pie	NOUN
ftr-373	535	78	.	.	PUNCT
ftr-373	536	1	this	this	DET
ftr-373	536	2	idea	idea	NOUN
ftr-373	536	3	,	,	PUNCT
ftr-373	536	4	that	that	SCONJ
ftr-373	536	5	international	international	ADJ
ftr-373	536	6	practices	practice	NOUN
ftr-373	536	7	disfavoring	disfavor	VERB
ftr-373	536	8	poorer	poor	ADJ
ftr-373	536	9	states	state	NOUN
ftr-373	536	10	might	might	AUX
ftr-373	536	11	be	be	AUX
ftr-373	536	12	labeled	label	VERB
ftr-373	536	13	unfair	unfair	ADJ
ftr-373	536	14	and	and	CCONJ
ftr-373	536	15	warrant	warrant	VERB
ftr-373	536	16	re	re	NOUN
ftr-373	536	17	-	-	NOUN
ftr-373	536	18	evaluation	evaluation	NOUN
ftr-373	536	19	to	to	PART
ftr-373	536	20	address	address	VERB
ftr-373	536	21	inter	inter	ADJ
ftr-373	536	22	-	-	ADJ
ftr-373	536	23	nation	nation	ADJ
ftr-373	536	24	equity	equity	NOUN
ftr-373	536	25	,	,	PUNCT
ftr-373	536	26	seems	seem	VERB
ftr-373	536	27	plausible	plausible	ADJ
ftr-373	536	28	.	.	PUNCT
ftr-373	537	1	but	but	CCONJ
ftr-373	537	2	once	once	ADV
ftr-373	537	3	again	again	ADV
ftr-373	537	4	,	,	PUNCT
ftr-373	537	5	we	we	PRON
ftr-373	537	6	are	be	AUX
ftr-373	537	7	faced	face	VERB
ftr-373	537	8	with	with	ADP
ftr-373	537	9	the	the	DET
ftr-373	537	10	question	question	NOUN
ftr-373	537	11	–	–	PUNCT
ftr-373	537	12	what	what	PRON
ftr-373	537	13	forms	form	VERB
ftr-373	537	14	the	the	DET
ftr-373	537	15	normative	normative	ADJ
ftr-373	537	16	basis	basis	NOUN
ftr-373	537	17	for	for	ADP
ftr-373	537	18	this	this	DET
ftr-373	537	19	inter	inter	ADJ
ftr-373	537	20	-	-	ADJ
ftr-373	537	21	nation	nation	ADJ
ftr-373	537	22	equity	equity	NOUN
ftr-373	537	23	?	?	PUNCT
ftr-373	538	1	one	one	NUM
ftr-373	538	2	version	version	NOUN
ftr-373	538	3	of	of	ADP
ftr-373	538	4	this	this	DET
ftr-373	538	5	inter	inter	ADJ
ftr-373	538	6	-	-	ADJ
ftr-373	538	7	nation	nation	ADJ
ftr-373	538	8	equity	equity	NOUN
ftr-373	538	9	claim	claim	NOUN
ftr-373	538	10	emerges	emerge	VERB
ftr-373	538	11	from	from	ADP
ftr-373	538	12	the	the	DET
ftr-373	538	13	broader	broad	ADJ
ftr-373	538	14	inquiry	inquiry	NOUN
ftr-373	538	15	of	of	ADP
ftr-373	538	16	philosophy	philosophy	NOUN
ftr-373	538	17	and	and	CCONJ
ftr-373	538	18	political	political	ADJ
ftr-373	538	19	science	science	NOUN
ftr-373	538	20	into	into	ADP
ftr-373	538	21	concerns	concern	NOUN
ftr-373	538	22	for	for	ADP
ftr-373	538	23	global	global	ADJ
ftr-373	538	24	justice	justice	NOUN
ftr-373	538	25	.	.	PUNCT
ftr-373	539	1	globalization	globalization	NOUN
ftr-373	539	2	has	have	AUX
ftr-373	539	3	prompted	prompt	VERB
ftr-373	539	4	a	a	DET
ftr-373	539	5	reconsideration	reconsideration	NOUN
ftr-373	539	6	of	of	ADP
ftr-373	539	7	ideas	idea	NOUN
ftr-373	539	8	of	of	ADP
ftr-373	539	9	distributive	distributive	ADJ
ftr-373	539	10	justice	justice	NOUN
ftr-373	539	11	and	and	CCONJ
ftr-373	539	12	its	its	PRON
ftr-373	539	13	traditional	traditional	ADJ
ftr-373	539	14	focus	focus	NOUN
ftr-373	539	15	(	(	PUNCT
ftr-373	539	16	almost	almost	ADV
ftr-373	539	17	exclusively	exclusively	ADV
ftr-373	539	18	)	)	PUNCT
ftr-373	539	19	on	on	ADP
ftr-373	539	20	the	the	DET
ftr-373	539	21	“	"	PUNCT
ftr-373	539	22	domestic	domestic	ADJ
ftr-373	539	23	sphere	sphere	NOUN
ftr-373	539	24	.	.	PUNCT
ftr-373	540	1	”89	”89	PROPN
ftr-373	541	1	among	among	ADP
ftr-373	541	2	the	the	DET
ftr-373	541	3	questions	question	NOUN
ftr-373	541	4	raised	raise	VERB
ftr-373	541	5	are	be	AUX
ftr-373	541	6	a	a	DET
ftr-373	541	7	number	number	NOUN
ftr-373	541	8	that	that	PRON
ftr-373	541	9	might	might	AUX
ftr-373	541	10	sound	sound	VERB
ftr-373	541	11	familiar	familiar	ADJ
ftr-373	541	12	to	to	ADP
ftr-373	541	13	the	the	DET
ftr-373	541	14	tax	tax	NOUN
ftr-373	541	15	world	world	NOUN
ftr-373	541	16	,	,	PUNCT
ftr-373	541	17	including	include	VERB
ftr-373	541	18	:	:	PUNCT
ftr-373	541	19	“	"	PUNCT
ftr-373	541	20	should	should	AUX
ftr-373	541	21	we	we	PRON
ftr-373	541	22	recognize	recognize	VERB
ftr-373	541	23	a	a	DET
ftr-373	541	24	basic	basic	ADJ
ftr-373	541	25	right	right	NOUN
ftr-373	541	26	to	to	ADP
ftr-373	541	27	subsistence	subsistence	NOUN
ftr-373	541	28	or	or	CCONJ
ftr-373	541	29	to	to	ADP
ftr-373	541	30	a	a	DET
ftr-373	541	31	basic	basic	ADJ
ftr-373	541	32	income	income	NOUN
ftr-373	541	33	?	?	PUNCT
ftr-373	541	34	”	"	PUNCT
ftr-373	542	1	“	"	PUNCT
ftr-373	542	2	how	how	SCONJ
ftr-373	542	3	should	should	AUX
ftr-373	542	4	we	we	PRON
ftr-373	542	5	distribute	distribute	VERB
ftr-373	542	6	or	or	CCONJ
ftr-373	542	7	redistribute	redistribute	VERB
ftr-373	542	8	natural	natural	ADJ
ftr-373	542	9	resources	resource	NOUN
ftr-373	542	10	or	or	CCONJ
ftr-373	542	11	social	social	ADJ
ftr-373	542	12	primary	primary	ADJ
ftr-373	542	13	goods	good	NOUN
ftr-373	542	14	?	?	PUNCT
ftr-373	542	15	”	"	PUNCT
ftr-373	543	1	and	and	CCONJ
ftr-373	543	2	“	"	PUNCT
ftr-373	543	3	what	what	PRON
ftr-373	543	4	are	be	AUX
ftr-373	543	5	the	the	DET
ftr-373	543	6	limits	limit	NOUN
ftr-373	543	7	of	of	ADP
ftr-373	543	8	state	state	NOUN
ftr-373	543	9	sovereignty?”90	sovereignty?”90	PRON
ftr-373	543	10	the	the	DET
ftr-373	543	11	answers	answer	NOUN
ftr-373	543	12	are	be	AUX
ftr-373	543	13	unclear	unclear	ADJ
ftr-373	543	14	because	because	SCONJ
ftr-373	543	15	there	there	PRON
ftr-373	543	16	is	be	VERB
ftr-373	543	17	no	no	DET
ftr-373	543	18	“	"	PUNCT
ftr-373	543	19	universal	universal	ADJ
ftr-373	543	20	”	"	PUNCT
ftr-373	543	21	agreement	agreement	NOUN
ftr-373	543	22	on	on	ADP
ftr-373	543	23	obligations	obligation	NOUN
ftr-373	543	24	(	(	PUNCT
ftr-373	543	25	at	at	ADP
ftr-373	543	26	least	least	ADJ
ftr-373	543	27	above	above	ADP
ftr-373	543	28	some	some	DET
ftr-373	543	29	“	"	PUNCT
ftr-373	543	30	basic	basic	ADJ
ftr-373	543	31	”	"	PUNCT
ftr-373	543	32	human	human	ADJ
ftr-373	543	33	rights	right	NOUN
ftr-373	543	34	minimum	minimum	NOUN
ftr-373	543	35	)	)	PUNCT
ftr-373	543	36	owed	owe	VERB
ftr-373	543	37	to	to	ADP
ftr-373	543	38	others	other	NOUN
ftr-373	543	39	globally.91	globally.91	PROPN
ftr-373	543	40	however	however	ADV
ftr-373	543	41	,	,	PUNCT
ftr-373	543	42	the	the	DET
ftr-373	543	43	challenge	challenge	NOUN
ftr-373	543	44	to	to	PART
ftr-373	543	45	tax	tax	NOUN
ftr-373	543	46	competition	competition	NOUN
ftr-373	543	47	sounding	sound	VERB
ftr-373	543	48	in	in	ADP
ftr-373	543	49	inter	inter	ADJ
ftr-373	543	50	-	-	ADJ
ftr-373	543	51	nation	nation	ADJ
ftr-373	543	52	equity	equity	NOUN
ftr-373	543	53	and	and	CCONJ
ftr-373	543	54	global	global	ADJ
ftr-373	543	55	resource	resource	NOUN
ftr-373	543	56	allocation	allocation	NOUN
ftr-373	543	57	relies	rely	VERB
ftr-373	543	58	on	on	ADP
ftr-373	543	59	some	some	DET
ftr-373	543	60	version	version	NOUN
ftr-373	543	61	of	of	ADP
ftr-373	543	62	moral	moral	ADJ
ftr-373	543	63	and	and	CCONJ
ftr-373	543	64	political	political	ADJ
ftr-373	543	65	theory	theory	NOUN
ftr-373	543	66	in	in	ADP
ftr-373	543	67	which	which	PRON
ftr-373	543	68	our	our	PRON
ftr-373	543	69	obligations	obligation	NOUN
ftr-373	543	70	extend	extend	VERB
ftr-373	543	71	beyond	beyond	ADP
ftr-373	543	72	national	national	ADJ
ftr-373	543	73	borders	border	NOUN
ftr-373	543	74	.	.	PUNCT
ftr-373	544	1	a	a	DET
ftr-373	544	2	likely	likely	ADJ
ftr-373	544	3	candidate	candidate	NOUN
ftr-373	544	4	for	for	ADP
ftr-373	544	5	this	this	DET
ftr-373	544	6	theoretical	theoretical	ADJ
ftr-373	544	7	support	support	NOUN
ftr-373	544	8	lies	lie	VERB
ftr-373	544	9	in	in	ADP
ftr-373	544	10	the	the	DET
ftr-373	544	11	broad	broad	ADJ
ftr-373	544	12	umbrella	umbrella	NOUN
ftr-373	544	13	of	of	ADP
ftr-373	544	14	cosmopolitan	cosmopolitan	ADJ
ftr-373	544	15	theories	theory	NOUN
ftr-373	544	16	of	of	ADP
ftr-373	544	17	the	the	DET
ftr-373	544	18	justice	justice	NOUN
ftr-373	544	19	.	.	PUNCT
ftr-373	545	1	quite	quite	ADV
ftr-373	545	2	generally	generally	ADV
ftr-373	545	3	,	,	PUNCT
ftr-373	545	4	cosmopolitanism	cosmopolitanism	NOUN
ftr-373	545	5	is	be	AUX
ftr-373	545	6	a	a	DET
ftr-373	545	7	“	"	PUNCT
ftr-373	545	8	moral	moral	ADJ
ftr-373	545	9	perspective	perspective	NOUN
ftr-373	545	10	that	that	PRON
ftr-373	545	11	emphasizes	emphasize	VERB
ftr-373	545	12	the	the	DET
ftr-373	545	13	unity	unity	NOUN
ftr-373	545	14	of	of	ADP
ftr-373	545	15	humanity	humanity	NOUN
ftr-373	545	16	as	as	ADP
ftr-373	545	17	a	a	DET
ftr-373	545	18	single	single	ADJ
ftr-373	545	19	moral	moral	ADJ
ftr-373	545	20	community	community	NOUN
ftr-373	545	21	of	of	ADP
ftr-373	545	22	equally	equally	ADV
ftr-373	545	23	valuable	valuable	ADJ
ftr-373	545	24	individuals	individual	NOUN
ftr-373	545	25	.	.	PUNCT
ftr-373	545	26	.	.	PUNCT
ftr-373	545	27	.	.	PUNCT
ftr-373	545	28	.	.	PUNCT
ftr-373	546	1	[	[	X
ftr-373	546	2	where	where	SCONJ
ftr-373	546	3	]	]	PUNCT
ftr-373	546	4	justice	justice	NOUN
ftr-373	546	5	requires	require	VERB
ftr-373	546	6	each	each	DET
ftr-373	546	7	person	person	NOUN
ftr-373	546	8	,	,	PUNCT
ftr-373	546	9	regardless	regardless	ADV
ftr-373	546	10	of	of	ADP
ftr-373	546	11	citizenship	citizenship	NOUN
ftr-373	546	12	or	or	CCONJ
ftr-373	546	13	nationality	nationality	NOUN
ftr-373	546	14	,	,	PUNCT
ftr-373	546	15	to	to	PART
ftr-373	546	16	be	be	AUX
ftr-373	546	17	treated	treat	VERB
ftr-373	546	18	as	as	ADP
ftr-373	546	19	an	an	DET
ftr-373	546	20	equal	equal	ADJ
ftr-373	546	21	for	for	ADP
ftr-373	546	22	the	the	DET
ftr-373	546	23	purposes	purpose	NOUN
ftr-373	546	24	of	of	ADP
ftr-373	546	25	determining	determine	VERB
ftr-373	546	26	the	the	DET
ftr-373	546	27	claims	claim	NOUN
ftr-373	546	28	and	and	CCONJ
ftr-373	546	29	reciprocal	reciprocal	ADJ
ftr-373	546	30	provisions	provision	NOUN
ftr-373	546	31	would	would	AUX
ftr-373	546	32	not	not	PART
ftr-373	546	33	offset	offset	VERB
ftr-373	546	34	.	.	PUNCT
ftr-373	547	1	see	see	VERB
ftr-373	547	2	generally	generally	ADV
ftr-373	547	3	,	,	PUNCT
ftr-373	547	4	tsilly	tsilly	ADV
ftr-373	547	5	dagan	dagan	NOUN
ftr-373	547	6	,	,	PUNCT
ftr-373	547	7	the	the	DET
ftr-373	547	8	tax	tax	NOUN
ftr-373	547	9	treaties	treaty	NOUN
ftr-373	547	10	myth	myth	NOUN
ftr-373	547	11	,	,	PUNCT
ftr-373	547	12	32	32	NUM
ftr-373	547	13	n.y.u	n.y.u	NOUN
ftr-373	547	14	.	.	PUNCT
ftr-373	548	1	j.	j.	PROPN
ftr-373	548	2	of	of	ADP
ftr-373	548	3	int’l	int’l	NUM
ftr-373	548	4	l.	l.	PROPN
ftr-373	548	5	&	&	CCONJ
ftr-373	548	6	politics	politics	PROPN
ftr-373	548	7	939	939	NUM
ftr-373	548	8	(	(	PUNCT
ftr-373	548	9	2000	2000	NUM
ftr-373	548	10	)	)	PUNCT
ftr-373	548	11	;	;	PUNCT
ftr-373	548	12	allison	allison	PROPN
ftr-373	548	13	christians	christians	PROPN
ftr-373	548	14	,	,	PUNCT
ftr-373	548	15	tax	tax	NOUN
ftr-373	548	16	treaties	treaty	NOUN
ftr-373	548	17	for	for	ADP
ftr-373	548	18	investment	investment	NOUN
ftr-373	548	19	and	and	CCONJ
ftr-373	548	20	aid	aid	NOUN
ftr-373	548	21	to	to	ADP
ftr-373	548	22	sub	sub	ADJ
ftr-373	548	23	-	-	ADJ
ftr-373	548	24	saharan	saharan	ADJ
ftr-373	548	25	africa	africa	PROPN
ftr-373	548	26	:	:	PUNCT
ftr-373	548	27	a	a	DET
ftr-373	548	28	case	case	NOUN
ftr-373	548	29	study	study	NOUN
ftr-373	548	30	,	,	PUNCT
ftr-373	548	31	71	71	NUM
ftr-373	548	32	brook	brook	NOUN
ftr-373	548	33	.	.	PUNCT
ftr-373	549	1	l.	l.	PROPN
ftr-373	549	2	rev	rev	PROPN
ftr-373	549	3	.	.	PROPN
ftr-373	549	4	639	639	NUM
ftr-373	549	5	-	-	SYM
ftr-373	549	6	713	713	NUM
ftr-373	549	7	(	(	PUNCT
ftr-373	549	8	2005	2005	NUM
ftr-373	549	9	)	)	PUNCT
ftr-373	549	10	.	.	PUNCT
ftr-373	550	1	89	89	NUM
ftr-373	550	2	.	.	PUNCT
ftr-373	550	3	ronald	ronald	PROPN
ftr-373	550	4	tinnevelt	tinnevelt	PROPN
ftr-373	550	5	&	&	CCONJ
ftr-373	550	6	gert	gert	PROPN
ftr-373	550	7	verschraegen	verschraegen	PROPN
ftr-373	550	8	,	,	PUNCT
ftr-373	550	9	global	global	ADJ
ftr-373	550	10	justice	justice	NOUN
ftr-373	550	11	between	between	ADP
ftr-373	550	12	cosmopolitan	cosmopolitan	ADJ
ftr-373	550	13	ideals	ideal	NOUN
ftr-373	550	14	and	and	CCONJ
ftr-373	550	15	state	state	NOUN
ftr-373	550	16	sovereignty	sovereignty	NOUN
ftr-373	550	17	:	:	PUNCT
ftr-373	550	18	an	an	DET
ftr-373	550	19	introduction	introduction	NOUN
ftr-373	550	20	,	,	PUNCT
ftr-373	550	21	in	in	ADP
ftr-373	550	22	between	between	ADP
ftr-373	550	23	cosmopolitan	cosmopolitan	ADJ
ftr-373	550	24	ideals	ideal	NOUN
ftr-373	550	25	and	and	CCONJ
ftr-373	550	26	state	state	NOUN
ftr-373	550	27	sovereignty	sovereignty	NOUN
ftr-373	550	28	,	,	PUNCT
ftr-373	550	29	1	1	NUM
ftr-373	550	30	,	,	PUNCT
ftr-373	550	31	2	2	NUM
ftr-373	550	32	(	(	PUNCT
ftr-373	550	33	ronald	ronald	PROPN
ftr-373	550	34	tinnevelt	tinnevelt	PROPN
ftr-373	550	35	&	&	CCONJ
ftr-373	550	36	gert	gert	PROPN
ftr-373	550	37	verschraegen	verschraegen	PROPN
ftr-373	550	38	eds	eds	PROPN
ftr-373	550	39	.	.	PROPN
ftr-373	550	40	,	,	PUNCT
ftr-373	550	41	2006	2006	NUM
ftr-373	550	42	)	)	PUNCT
ftr-373	550	43	.	.	PUNCT
ftr-373	551	1	90	90	NUM
ftr-373	551	2	.	.	PUNCT
ftr-373	551	3	tinnevelt	tinnevelt	PROPN
ftr-373	551	4	&	&	CCONJ
ftr-373	551	5	verschraegen	verschraegen	PROPN
ftr-373	551	6	,	,	PUNCT
ftr-373	551	7	supra	supra	PROPN
ftr-373	551	8	note	note	NOUN
ftr-373	551	9	89	89	NUM
ftr-373	551	10	at	at	ADP
ftr-373	551	11	2	2	NUM
ftr-373	551	12	;	;	PUNCT
ftr-373	551	13	see	see	VERB
ftr-373	551	14	also	also	ADV
ftr-373	551	15	charles	charles	PROPN
ftr-373	551	16	jones	jones	PROPN
ftr-373	551	17	,	,	PUNCT
ftr-373	551	18	global	global	ADJ
ftr-373	551	19	distributive	distributive	ADJ
ftr-373	551	20	justice	justice	NOUN
ftr-373	551	21	,	,	PUNCT
ftr-373	551	22	in	in	ADP
ftr-373	551	23	between	between	ADP
ftr-373	551	24	cosmopolitan	cosmopolitan	ADJ
ftr-373	551	25	ideals	ideal	NOUN
ftr-373	551	26	and	and	CCONJ
ftr-373	551	27	state	state	NOUN
ftr-373	551	28	sovereignty	sovereignty	NOUN
ftr-373	551	29	,	,	PUNCT
ftr-373	551	30	13	13	NUM
ftr-373	551	31	,	,	PUNCT
ftr-373	551	32	13	13	NUM
ftr-373	551	33	-	-	SYM
ftr-373	551	34	14	14	NUM
ftr-373	551	35	(	(	PUNCT
ftr-373	551	36	ronald	ronald	PROPN
ftr-373	551	37	tinnevelt	tinnevelt	PROPN
ftr-373	551	38	&	&	CCONJ
ftr-373	551	39	gert	gert	PROPN
ftr-373	551	40	verschraegen	verschraegen	PROPN
ftr-373	551	41	eds	eds	PROPN
ftr-373	551	42	.	.	PROPN
ftr-373	551	43	,	,	PUNCT
ftr-373	551	44	2006	2006	NUM
ftr-373	551	45	)	)	PUNCT
ftr-373	551	46	.	.	PUNCT
ftr-373	552	1	91	91	NUM
ftr-373	552	2	.	.	PUNCT
ftr-373	553	1	see	see	VERB
ftr-373	553	2	,	,	PUNCT
ftr-373	553	3	e.g.	e.g.	ADV
ftr-373	553	4	,	,	PUNCT
ftr-373	553	5	jones	jones	PROPN
ftr-373	553	6	,	,	PUNCT
ftr-373	553	7	supra	supra	PROPN
ftr-373	553	8	note	note	NOUN
ftr-373	553	9	90	90	NUM
ftr-373	553	10	at	at	ADP
ftr-373	553	11	13	13	NUM
ftr-373	553	12	-	-	SYM
ftr-373	553	13	24	24	NUM
ftr-373	553	14	(	(	PUNCT
ftr-373	553	15	discussing	discuss	VERB
ftr-373	553	16	the	the	DET
ftr-373	553	17	differing	differ	VERB
ftr-373	553	18	approaches	approach	NOUN
ftr-373	553	19	taken	take	VERB
ftr-373	553	20	by	by	ADP
ftr-373	553	21	peter	peter	PROPN
ftr-373	553	22	singer	singer	PROPN
ftr-373	553	23	,	,	PUNCT
ftr-373	553	24	robert	robert	PROPN
ftr-373	553	25	nozick	nozick	PROPN
ftr-373	553	26	,	,	PUNCT
ftr-373	553	27	john	john	PROPN
ftr-373	553	28	rawls	rawls	AUX
ftr-373	553	29	,	,	PUNCT
ftr-373	553	30	thomas	thomas	PROPN
ftr-373	553	31	pogge	pogge	PROPN
ftr-373	553	32	,	,	PUNCT
ftr-373	553	33	and	and	CCONJ
ftr-373	553	34	thomas	thomas	PROPN
ftr-373	553	35	nagel	nagel	PROPN
ftr-373	553	36	)	)	PUNCT
ftr-373	554	1	586	586	NUM
ftr-373	554	2	florida	florida	PROPN
ftr-373	554	3	tax	tax	NOUN
ftr-373	554	4	review	review	NOUN
ftr-373	554	5	[	[	X
ftr-373	554	6	vol	vol	NOUN
ftr-373	554	7	.	.	PUNCT
ftr-373	554	8	9:5	9:5	NUM
ftr-373	554	9	duties	duty	NOUN
ftr-373	554	10	of	of	ADP
ftr-373	554	11	distributive	distributive	ADJ
ftr-373	554	12	justice	justice	NOUN
ftr-373	554	13	.	.	PUNCT
ftr-373	555	1	”92	”92	NOUN
ftr-373	555	2	as	as	ADP
ftr-373	555	3	an	an	DET
ftr-373	555	4	umbrella	umbrella	NOUN
ftr-373	555	5	concept	concept	NOUN
ftr-373	555	6	,	,	PUNCT
ftr-373	555	7	cosmopolitanism	cosmopolitanism	NOUN
ftr-373	555	8	has	have	VERB
ftr-373	555	9	a	a	DET
ftr-373	555	10	range	range	NOUN
ftr-373	555	11	of	of	ADP
ftr-373	555	12	variants	variant	NOUN
ftr-373	555	13	.	.	PUNCT
ftr-373	556	1	the	the	DET
ftr-373	556	2	strong	strong	ADJ
ftr-373	556	3	version	version	NOUN
ftr-373	556	4	contends	contend	VERB
ftr-373	556	5	that	that	SCONJ
ftr-373	556	6	a	a	DET
ftr-373	556	7	special	special	ADJ
ftr-373	556	8	concern	concern	NOUN
ftr-373	556	9	for	for	ADP
ftr-373	556	10	an	an	DET
ftr-373	556	11	individual	individual	NOUN
ftr-373	556	12	is	be	AUX
ftr-373	556	13	justified	justify	VERB
ftr-373	556	14	only	only	ADV
ftr-373	556	15	if	if	SCONJ
ftr-373	556	16	it	it	PRON
ftr-373	556	17	is	be	AUX
ftr-373	556	18	good	good	ADJ
ftr-373	556	19	for	for	ADP
ftr-373	556	20	humanity	humanity	NOUN
ftr-373	556	21	as	as	ADP
ftr-373	556	22	a	a	DET
ftr-373	556	23	whole.93	whole.93	NOUN
ftr-373	556	24	the	the	DET
ftr-373	556	25	moderate	moderate	ADJ
ftr-373	556	26	version	version	NOUN
ftr-373	556	27	acknowledges	acknowledge	VERB
ftr-373	556	28	that	that	SCONJ
ftr-373	556	29	although	although	SCONJ
ftr-373	556	30	we	we	PRON
ftr-373	556	31	have	have	VERB
ftr-373	556	32	duties	duty	NOUN
ftr-373	556	33	to	to	ADP
ftr-373	556	34	all	all	DET
ftr-373	556	35	other	other	ADJ
ftr-373	556	36	persons	person	NOUN
ftr-373	556	37	,	,	PUNCT
ftr-373	556	38	we	we	PRON
ftr-373	556	39	might	might	AUX
ftr-373	556	40	have	have	VERB
ftr-373	556	41	special	special	ADJ
ftr-373	556	42	duties	duty	NOUN
ftr-373	556	43	to	to	ADP
ftr-373	556	44	a	a	DET
ftr-373	556	45	subset	subset	NOUN
ftr-373	556	46	(	(	PUNCT
ftr-373	556	47	such	such	ADJ
ftr-373	556	48	as	as	ADP
ftr-373	556	49	fellow	fellow	ADJ
ftr-373	556	50	members	member	NOUN
ftr-373	556	51	of	of	ADP
ftr-373	556	52	our	our	PRON
ftr-373	556	53	nation	nation	NOUN
ftr-373	556	54	-	-	PUNCT
ftr-373	556	55	state	state	NOUN
ftr-373	556	56	)	)	PUNCT
ftr-373	556	57	which	which	PRON
ftr-373	556	58	are	be	AUX
ftr-373	556	59	not	not	PART
ftr-373	556	60	justified	justify	VERB
ftr-373	556	61	on	on	ADP
ftr-373	556	62	the	the	DET
ftr-373	556	63	grounds	ground	NOUN
ftr-373	556	64	of	of	ADP
ftr-373	556	65	benefiting	benefit	VERB
ftr-373	556	66	humanity	humanity	NOUN
ftr-373	556	67	as	as	ADP
ftr-373	556	68	a	a	DET
ftr-373	556	69	whole.94	whole.94	ADJ
ftr-373	556	70	cosmopolitanism	cosmopolitanism	NOUN
ftr-373	556	71	’s	’s	PART
ftr-373	556	72	focus	focus	NOUN
ftr-373	556	73	on	on	ADP
ftr-373	556	74	the	the	DET
ftr-373	556	75	individual	individual	NOUN
ftr-373	556	76	,	,	PUNCT
ftr-373	556	77	when	when	SCONJ
ftr-373	556	78	directed	direct	VERB
ftr-373	556	79	at	at	ADP
ftr-373	556	80	international	international	ADJ
ftr-373	556	81	taxation	taxation	NOUN
ftr-373	556	82	,	,	PUNCT
ftr-373	556	83	prompts	prompt	VERB
ftr-373	556	84	the	the	DET
ftr-373	556	85	question	question	NOUN
ftr-373	556	86	why	why	SCONJ
ftr-373	556	87	should	should	AUX
ftr-373	556	88	a	a	DET
ftr-373	556	89	group	group	NOUN
ftr-373	556	90	of	of	ADP
ftr-373	556	91	individuals	individual	NOUN
ftr-373	556	92	have	have	VERB
ftr-373	556	93	a	a	DET
ftr-373	556	94	smaller	small	ADJ
ftr-373	556	95	piece	piece	NOUN
ftr-373	556	96	of	of	ADP
ftr-373	556	97	the	the	DET
ftr-373	556	98	revenue	revenue	NOUN
ftr-373	556	99	pie	pie	NOUN
ftr-373	556	100	by	by	ADP
ftr-373	556	101	virtue	virtue	NOUN
ftr-373	556	102	of	of	ADP
ftr-373	556	103	their	their	PRON
ftr-373	556	104	residence	residence	NOUN
ftr-373	556	105	in	in	ADP
ftr-373	556	106	a	a	DET
ftr-373	556	107	historically	historically	ADV
ftr-373	556	108	weak	weak	ADJ
ftr-373	556	109	and	and	CCONJ
ftr-373	556	110	impoverished	impoverished	ADJ
ftr-373	556	111	state	state	NOUN
ftr-373	556	112	?	?	PUNCT
ftr-373	557	1	inter	inter	ADJ
ftr-373	557	2	-	-	ADJ
ftr-373	557	3	nation	nation	ADJ
ftr-373	557	4	equity	equity	NOUN
ftr-373	557	5	demands	demand	VERB
ftr-373	557	6	attention	attention	NOUN
ftr-373	557	7	not	not	PART
ftr-373	557	8	because	because	SCONJ
ftr-373	557	9	nations	nation	NOUN
ftr-373	557	10	,	,	PUNCT
ftr-373	557	11	per	per	X
ftr-373	557	12	se	se	X
ftr-373	557	13	,	,	PUNCT
ftr-373	557	14	have	have	VERB
ftr-373	557	15	these	these	DET
ftr-373	557	16	rights	right	NOUN
ftr-373	557	17	,	,	PUNCT
ftr-373	557	18	but	but	CCONJ
ftr-373	557	19	because	because	SCONJ
ftr-373	557	20	the	the	DET
ftr-373	557	21	nation	nation	NOUN
ftr-373	557	22	stands	stand	VERB
ftr-373	557	23	as	as	ADP
ftr-373	557	24	the	the	DET
ftr-373	557	25	representative	representative	NOUN
ftr-373	557	26	of	of	ADP
ftr-373	557	27	a	a	DET
ftr-373	557	28	large	large	ADJ
ftr-373	557	29	group	group	NOUN
ftr-373	557	30	of	of	ADP
ftr-373	557	31	individuals	individual	NOUN
ftr-373	557	32	.	.	PUNCT
ftr-373	558	1	when	when	SCONJ
ftr-373	558	2	the	the	DET
ftr-373	558	3	nation	nation	NOUN
ftr-373	558	4	’s	’s	PART
ftr-373	558	5	share	share	NOUN
ftr-373	558	6	is	be	AUX
ftr-373	558	7	not	not	PART
ftr-373	558	8	equitable	equitable	ADJ
ftr-373	558	9	,	,	PUNCT
ftr-373	558	10	what	what	PRON
ftr-373	558	11	we	we	PRON
ftr-373	558	12	are	be	AUX
ftr-373	558	13	really	really	ADV
ftr-373	558	14	saying	say	VERB
ftr-373	558	15	is	be	AUX
ftr-373	558	16	that	that	SCONJ
ftr-373	558	17	the	the	DET
ftr-373	558	18	population	population	NOUN
ftr-373	558	19	’s	’s	PART
ftr-373	558	20	share	share	NOUN
ftr-373	558	21	is	be	AUX
ftr-373	558	22	not	not	PART
ftr-373	558	23	equitable	equitable	ADJ
ftr-373	558	24	and	and	CCONJ
ftr-373	558	25	is	be	AUX
ftr-373	558	26	“	"	PUNCT
ftr-373	558	27	artificially	artificially	ADV
ftr-373	558	28	”	"	PUNCT
ftr-373	558	29	based	base	VERB
ftr-373	558	30	on	on	ADP
ftr-373	558	31	the	the	DET
ftr-373	558	32	division	division	NOUN
ftr-373	558	33	of	of	ADP
ftr-373	558	34	the	the	DET
ftr-373	558	35	world	world	NOUN
ftr-373	558	36	into	into	ADP
ftr-373	558	37	nation	nation	NOUN
ftr-373	558	38	-	-	PUNCT
ftr-373	558	39	states	state	NOUN
ftr-373	558	40	.	.	PUNCT
ftr-373	559	1	of	of	ADV
ftr-373	559	2	course	course	ADV
ftr-373	559	3	this	this	DET
ftr-373	559	4	picture	picture	NOUN
ftr-373	559	5	of	of	ADP
ftr-373	559	6	cosmopolitan	cosmopolitan	PROPN
ftr-373	559	7	justice	justice	PROPN
ftr-373	559	8	drastically	drastically	ADV
ftr-373	559	9	understates	understate	VERB
ftr-373	559	10	the	the	DET
ftr-373	559	11	complexities	complexity	NOUN
ftr-373	559	12	,	,	PUNCT
ftr-373	559	13	nuances	nuance	NOUN
ftr-373	559	14	and	and	CCONJ
ftr-373	559	15	disagreements	disagreement	NOUN
ftr-373	559	16	of	of	ADP
ftr-373	559	17	the	the	DET
ftr-373	559	18	multiple	multiple	ADJ
ftr-373	559	19	theoretical	theoretical	ADJ
ftr-373	559	20	paths	path	NOUN
ftr-373	559	21	.	.	PUNCT
ftr-373	560	1	much	much	ADJ
ftr-373	560	2	attention	attention	NOUN
ftr-373	560	3	can	can	AUX
ftr-373	560	4	be	be	AUX
ftr-373	560	5	and	and	CCONJ
ftr-373	560	6	is	be	AUX
ftr-373	560	7	devoted	devote	VERB
ftr-373	560	8	to	to	ADP
ftr-373	560	9	examining	examine	VERB
ftr-373	560	10	the	the	DET
ftr-373	560	11	implications	implication	NOUN
ftr-373	560	12	,	,	PUNCT
ftr-373	560	13	variations	variation	NOUN
ftr-373	560	14	,	,	PUNCT
ftr-373	560	15	limitations	limitation	NOUN
ftr-373	560	16	,	,	PUNCT
ftr-373	560	17	and	and	CCONJ
ftr-373	560	18	potential	potential	ADJ
ftr-373	560	19	extensions	extension	NOUN
ftr-373	560	20	of	of	ADP
ftr-373	560	21	the	the	DET
ftr-373	560	22	rich	rich	ADJ
ftr-373	560	23	universe	universe	NOUN
ftr-373	560	24	of	of	ADP
ftr-373	560	25	cosmopolitan	cosmopolitan	ADJ
ftr-373	560	26	thought	thought	NOUN
ftr-373	560	27	.	.	PUNCT
ftr-373	561	1	however	however	ADV
ftr-373	561	2	,	,	PUNCT
ftr-373	561	3	two	two	NUM
ftr-373	561	4	important	important	ADJ
ftr-373	561	5	points	point	NOUN
ftr-373	561	6	can	can	AUX
ftr-373	561	7	be	be	AUX
ftr-373	561	8	made	make	VERB
ftr-373	561	9	.	.	PUNCT
ftr-373	562	1	i.	i.	PROPN
ftr-373	562	2	link	link	PROPN
ftr-373	562	3	between	between	ADP
ftr-373	562	4	inter	inter	ADJ
ftr-373	562	5	-	-	ADJ
ftr-373	562	6	nation	nation	ADJ
ftr-373	562	7	equity	equity	NOUN
ftr-373	562	8	and	and	CCONJ
ftr-373	562	9	inter	inter	PROPN
ftr-373	562	10	individual	individual	ADJ
ftr-373	562	11	equity	equity	NOUN
ftr-373	562	12	first	first	ADV
ftr-373	562	13	,	,	PUNCT
ftr-373	562	14	as	as	SCONJ
ftr-373	562	15	noted	note	VERB
ftr-373	562	16	above	above	ADV
ftr-373	562	17	,	,	PUNCT
ftr-373	562	18	the	the	DET
ftr-373	562	19	cosmopolitan	cosmopolitan	ADJ
ftr-373	562	20	ideal	ideal	NOUN
ftr-373	562	21	and	and	CCONJ
ftr-373	562	22	its	its	PRON
ftr-373	562	23	pursuit	pursuit	NOUN
ftr-373	562	24	of	of	ADP
ftr-373	562	25	global	global	ADJ
ftr-373	562	26	justice	justice	NOUN
ftr-373	562	27	,	,	PUNCT
ftr-373	562	28	including	include	VERB
ftr-373	562	29	distributive	distributive	ADJ
ftr-373	562	30	justice	justice	NOUN
ftr-373	562	31	,	,	PUNCT
ftr-373	562	32	has	have	AUX
ftr-373	562	33	not	not	PART
ftr-373	562	34	yet	yet	ADV
ftr-373	562	35	generated	generate	VERB
ftr-373	562	36	a	a	DET
ftr-373	562	37	widely	widely	ADV
ftr-373	562	38	accepted	accept	VERB
ftr-373	562	39	vision	vision	NOUN
ftr-373	562	40	of	of	ADP
ftr-373	562	41	the	the	DET
ftr-373	562	42	contours	contours	NOUN
ftr-373	562	43	of	of	ADP
ftr-373	562	44	our	our	PRON
ftr-373	562	45	global	global	ADJ
ftr-373	562	46	commitment	commitment	NOUN
ftr-373	562	47	to	to	ADP
ftr-373	562	48	individuals	individual	NOUN
ftr-373	562	49	and	and	CCONJ
ftr-373	562	50	of	of	ADP
ftr-373	562	51	the	the	DET
ftr-373	562	52	appropriate	appropriate	ADJ
ftr-373	562	53	standard	standard	NOUN
ftr-373	562	54	for	for	ADP
ftr-373	562	55	allocating	allocate	VERB
ftr-373	562	56	resources	resource	NOUN
ftr-373	562	57	and	and	CCONJ
ftr-373	562	58	evaluating	evaluate	VERB
ftr-373	562	59	distributive	distributive	ADJ
ftr-373	562	60	justice	justice	NOUN
ftr-373	562	61	.	.	PUNCT
ftr-373	563	1	when	when	SCONJ
ftr-373	563	2	and	and	CCONJ
ftr-373	563	3	why	why	SCONJ
ftr-373	563	4	does	do	AUX
ftr-373	563	5	an	an	DET
ftr-373	563	6	allocation	allocation	NOUN
ftr-373	563	7	of	of	ADP
ftr-373	563	8	resources	resource	NOUN
ftr-373	563	9	that	that	PRON
ftr-373	563	10	would	would	AUX
ftr-373	563	11	be	be	AUX
ftr-373	563	12	unacceptable	unacceptable	ADJ
ftr-373	563	13	domestically	domestically	ADV
ftr-373	563	14	become	become	VERB
ftr-373	563	15	acceptable	acceptable	ADJ
ftr-373	563	16	globally	globally	ADV
ftr-373	563	17	?	?	PUNCT
ftr-373	564	1	in	in	ADP
ftr-373	564	2	some	some	DET
ftr-373	564	3	sense	sense	NOUN
ftr-373	564	4	,	,	PUNCT
ftr-373	564	5	the	the	DET
ftr-373	564	6	inquiry	inquiry	NOUN
ftr-373	564	7	of	of	ADP
ftr-373	564	8	cosmopolitanism	cosmopolitanism	NOUN
ftr-373	564	9	and	and	CCONJ
ftr-373	564	10	global	global	ADJ
ftr-373	564	11	justice	justice	NOUN
ftr-373	564	12	links	link	NOUN
ftr-373	564	13	inter	inter	ADJ
ftr-373	564	14	-	-	ADJ
ftr-373	564	15	individual	individual	ADJ
ftr-373	564	16	equity	equity	NOUN
ftr-373	564	17	and	and	CCONJ
ftr-373	564	18	inter	inter	ADJ
ftr-373	564	19	-	-	NOUN
ftr-373	564	20	nation	nation	ADJ
ftr-373	564	21	equity	equity	NOUN
ftr-373	564	22	by	by	ADP
ftr-373	564	23	essentially	essentially	ADV
ftr-373	564	24	forcing	force	VERB
ftr-373	564	25	us	we	PRON
ftr-373	564	26	to	to	PART
ftr-373	564	27	answer	answer	VERB
ftr-373	564	28	the	the	DET
ftr-373	564	29	questions	question	NOUN
ftr-373	564	30	,	,	PUNCT
ftr-373	564	31	“	"	PUNCT
ftr-373	564	32	why	why	SCONJ
ftr-373	564	33	do	do	AUX
ftr-373	564	34	inter	inter	ADJ
ftr-373	564	35	-	-	ADJ
ftr-373	564	36	individual	individual	ADJ
ftr-373	564	37	equity	equity	NOUN
ftr-373	564	38	obligations	obligation	NOUN
ftr-373	564	39	and	and	CCONJ
ftr-373	564	40	goals	goal	NOUN
ftr-373	564	41	end	end	VERB
ftr-373	564	42	at	at	ADP
ftr-373	564	43	the	the	DET
ftr-373	564	44	national	national	ADJ
ftr-373	564	45	border	border	NOUN
ftr-373	564	46	?	?	PUNCT
ftr-373	564	47	”	"	PUNCT
ftr-373	565	1	and	and	CCONJ
ftr-373	565	2	“	"	PUNCT
ftr-373	565	3	why	why	SCONJ
ftr-373	565	4	is	be	AUX
ftr-373	565	5	n’t	not	PART
ftr-373	565	6	inter	inter	ADJ
ftr-373	565	7	-	-	ADJ
ftr-373	565	8	nation	nation	ADJ
ftr-373	565	9	equity	equity	NOUN
ftr-373	565	10	really	really	ADV
ftr-373	565	11	the	the	DET
ftr-373	565	12	same	same	ADJ
ftr-373	565	13	as	as	ADP
ftr-373	565	14	interindividual	interindividual	ADJ
ftr-373	565	15	equity	equity	NOUN
ftr-373	565	16	?	?	PUNCT
ftr-373	565	17	”	"	PUNCT
ftr-373	565	18	extensively	extensively	ADV
ftr-373	565	19	developed	develop	VERB
ftr-373	565	20	answers	answer	NOUN
ftr-373	565	21	to	to	ADP
ftr-373	565	22	these	these	DET
ftr-373	565	23	questions	question	NOUN
ftr-373	565	24	are	be	AUX
ftr-373	565	25	92	92	NUM
ftr-373	565	26	.	.	PUNCT
ftr-373	566	1	jones	jones	PROPN
ftr-373	566	2	,	,	PUNCT
ftr-373	566	3	supra	supra	PROPN
ftr-373	566	4	note	note	NOUN
ftr-373	566	5	90	90	NUM
ftr-373	566	6	at	at	ADP
ftr-373	566	7	14	14	NUM
ftr-373	566	8	.	.	PUNCT
ftr-373	567	1	see	see	VERB
ftr-373	567	2	generally	generally	ADV
ftr-373	567	3	,	,	PUNCT
ftr-373	567	4	thomas	thomas	PROPN
ftr-373	567	5	pogge	pogge	PROPN
ftr-373	567	6	,	,	PUNCT
ftr-373	567	7	world	world	NOUN
ftr-373	567	8	poverty	poverty	NOUN
ftr-373	567	9	and	and	CCONJ
ftr-373	567	10	human	human	ADJ
ftr-373	567	11	rights	right	NOUN
ftr-373	567	12	(	(	PUNCT
ftr-373	567	13	2002	2002	NUM
ftr-373	567	14	)	)	PUNCT
ftr-373	567	15	.	.	PUNCT
ftr-373	568	1	93	93	NUM
ftr-373	568	2	.	.	PUNCT
ftr-373	569	1	jones	jones	PROPN
ftr-373	569	2	,	,	PUNCT
ftr-373	569	3	supra	supra	PROPN
ftr-373	569	4	note	note	NOUN
ftr-373	569	5	90	90	NUM
ftr-373	569	6	at	at	ADP
ftr-373	569	7	15	15	NUM
ftr-373	569	8	.	.	PUNCT
ftr-373	570	1	see	see	VERB
ftr-373	570	2	also	also	ADV
ftr-373	570	3	samuel	samuel	PROPN
ftr-373	570	4	scheffler	scheffler	PROPN
ftr-373	570	5	,	,	PUNCT
ftr-373	570	6	boundaries	boundary	NOUN
ftr-373	570	7	and	and	CCONJ
ftr-373	570	8	allegiances	allegiance	NOUN
ftr-373	570	9	:	:	PUNCT
ftr-373	570	10	problems	problem	NOUN
ftr-373	570	11	of	of	ADP
ftr-373	570	12	justice	justice	NOUN
ftr-373	570	13	and	and	CCONJ
ftr-373	570	14	responsibility	responsibility	NOUN
ftr-373	570	15	in	in	ADP
ftr-373	570	16	liberal	liberal	ADJ
ftr-373	570	17	thought	think	VERB
ftr-373	570	18	111	111	NUM
ftr-373	570	19	-	-	SYM
ftr-373	570	20	130	130	NUM
ftr-373	570	21	(	(	PUNCT
ftr-373	570	22	2001	2001	NUM
ftr-373	570	23	)	)	PUNCT
ftr-373	570	24	.	.	PUNCT
ftr-373	571	1	94	94	NUM
ftr-373	571	2	.	.	PUNCT
ftr-373	572	1	jones	jones	PROPN
ftr-373	572	2	,	,	PUNCT
ftr-373	572	3	supra	supra	PROPN
ftr-373	572	4	note	note	NOUN
ftr-373	572	5	90	90	NUM
ftr-373	572	6	at	at	ADP
ftr-373	572	7	15	15	NUM
ftr-373	572	8	.	.	PUNCT
ftr-373	573	1	see	see	VERB
ftr-373	573	2	also	also	ADV
ftr-373	573	3	samuel	samuel	PROPN
ftr-373	573	4	scheffler	scheffler	PROPN
ftr-373	573	5	,	,	PUNCT
ftr-373	573	6	boundaries	boundary	NOUN
ftr-373	573	7	and	and	CCONJ
ftr-373	573	8	allegiances	allegiance	NOUN
ftr-373	573	9	:	:	PUNCT
ftr-373	573	10	problems	problem	NOUN
ftr-373	573	11	of	of	ADP
ftr-373	573	12	justice	justice	NOUN
ftr-373	573	13	and	and	CCONJ
ftr-373	573	14	responsibility	responsibility	NOUN
ftr-373	573	15	in	in	ADP
ftr-373	573	16	liberal	liberal	ADJ
ftr-373	573	17	thought	think	VERB
ftr-373	573	18	111	111	NUM
ftr-373	573	19	-	-	SYM
ftr-373	573	20	130	130	NUM
ftr-373	573	21	(	(	PUNCT
ftr-373	573	22	2001	2001	NUM
ftr-373	573	23	)	)	PUNCT
ftr-373	573	24	.	.	PUNCT
ftr-373	574	1	2009	2009	NUM
ftr-373	574	2	]	]	PUNCT
ftr-373	574	3	democracy	democracy	NOUN
ftr-373	574	4	,	,	PUNCT
ftr-373	574	5	sovereignty	sovereignty	NOUN
ftr-373	574	6	and	and	CCONJ
ftr-373	574	7	tax	tax	NOUN
ftr-373	574	8	competition	competition	NOUN
ftr-373	574	9	587	587	NUM
ftr-373	574	10	grounded	ground	VERB
ftr-373	574	11	in	in	ADP
ftr-373	574	12	the	the	DET
ftr-373	574	13	relationship	relationship	NOUN
ftr-373	574	14	of	of	ADP
ftr-373	574	15	government	government	NOUN
ftr-373	574	16	,	,	PUNCT
ftr-373	574	17	society	society	NOUN
ftr-373	574	18	,	,	PUNCT
ftr-373	574	19	law	law	NOUN
ftr-373	574	20	and	and	CCONJ
ftr-373	574	21	the	the	DET
ftr-373	574	22	individual.95	individual.95	NOUN
ftr-373	574	23	our	our	PRON
ftr-373	574	24	relationship	relationship	NOUN
ftr-373	574	25	to	to	ADP
ftr-373	574	26	other	other	ADJ
ftr-373	574	27	members	member	NOUN
ftr-373	574	28	of	of	ADP
ftr-373	574	29	our	our	PRON
ftr-373	574	30	own	own	ADJ
ftr-373	574	31	nation	nation	NOUN
ftr-373	574	32	-	-	PUNCT
ftr-373	574	33	state	state	NOUN
ftr-373	574	34	is	be	AUX
ftr-373	574	35	different	different	ADJ
ftr-373	574	36	according	accord	VERB
ftr-373	574	37	to	to	ADP
ftr-373	574	38	these	these	DET
ftr-373	574	39	measures	measure	NOUN
ftr-373	574	40	,	,	PUNCT
ftr-373	574	41	from	from	ADP
ftr-373	574	42	our	our	PRON
ftr-373	574	43	relationship	relationship	NOUN
ftr-373	574	44	to	to	ADP
ftr-373	574	45	members	member	NOUN
ftr-373	574	46	of	of	ADP
ftr-373	574	47	other	other	ADJ
ftr-373	574	48	countries	country	NOUN
ftr-373	574	49	.	.	PUNCT
ftr-373	575	1	recognizing	recognize	VERB
ftr-373	575	2	the	the	DET
ftr-373	575	3	interaction	interaction	NOUN
ftr-373	575	4	between	between	ADP
ftr-373	575	5	arguments	argument	NOUN
ftr-373	575	6	for	for	ADP
ftr-373	575	7	inter	inter	ADJ
ftr-373	575	8	-	-	ADJ
ftr-373	575	9	nation	nation	ADJ
ftr-373	575	10	equity	equity	NOUN
ftr-373	575	11	and	and	CCONJ
ftr-373	575	12	those	those	PRON
ftr-373	575	13	for	for	ADP
ftr-373	575	14	inter	inter	ADJ
ftr-373	575	15	-	-	ADJ
ftr-373	575	16	individual	individual	ADJ
ftr-373	575	17	equity	equity	NOUN
ftr-373	575	18	helps	helps	AUX
ftr-373	575	19	identify	identify	VERB
ftr-373	575	20	the	the	DET
ftr-373	575	21	sovereigntybased	sovereigntybase	VERB
ftr-373	575	22	constraints	constraint	NOUN
ftr-373	575	23	under	under	ADP
ftr-373	575	24	which	which	PRON
ftr-373	575	25	they	they	PRON
ftr-373	575	26	operate	operate	VERB
ftr-373	575	27	and	and	CCONJ
ftr-373	575	28	the	the	DET
ftr-373	575	29	current	current	ADJ
ftr-373	575	30	limitations	limitation	NOUN
ftr-373	575	31	on	on	ADP
ftr-373	575	32	their	their	PRON
ftr-373	575	33	ability	ability	NOUN
ftr-373	575	34	to	to	PART
ftr-373	575	35	provide	provide	VERB
ftr-373	575	36	a	a	DET
ftr-373	575	37	clear	clear	ADJ
ftr-373	575	38	and	and	CCONJ
ftr-373	575	39	widely	widely	ADV
ftr-373	575	40	accepted	accept	VERB
ftr-373	575	41	foundation	foundation	NOUN
ftr-373	575	42	for	for	ADP
ftr-373	575	43	certain	certain	ADJ
ftr-373	575	44	kinds	kind	NOUN
ftr-373	575	45	of	of	ADP
ftr-373	575	46	global	global	ADJ
ftr-373	575	47	justice	justice	NOUN
ftr-373	575	48	.	.	PUNCT
ftr-373	576	1	inter	inter	ADJ
ftr-373	576	2	-	-	ADJ
ftr-373	576	3	individual	individual	ADJ
ftr-373	576	4	equity96	equity96	NOUN
ftr-373	576	5	issues	issue	NOUN
ftr-373	576	6	arise	arise	VERB
ftr-373	576	7	within	within	ADP
ftr-373	576	8	the	the	DET
ftr-373	576	9	nation	nation	NOUN
ftr-373	576	10	-	-	PUNCT
ftr-373	576	11	state	state	NOUN
ftr-373	576	12	and	and	CCONJ
ftr-373	576	13	are	be	AUX
ftr-373	576	14	consistent	consistent	ADJ
ftr-373	576	15	with	with	ADP
ftr-373	576	16	the	the	DET
ftr-373	576	17	concepts	concept	NOUN
ftr-373	576	18	and	and	CCONJ
ftr-373	576	19	expectations	expectation	NOUN
ftr-373	576	20	in	in	ADP
ftr-373	576	21	a	a	DET
ftr-373	576	22	democratic	democratic	ADJ
ftr-373	576	23	sovereign	sovereign	ADJ
ftr-373	576	24	state	state	NOUN
ftr-373	576	25	regarding	regard	VERB
ftr-373	576	26	the	the	DET
ftr-373	576	27	relationship	relationship	NOUN
ftr-373	576	28	between	between	ADP
ftr-373	576	29	the	the	DET
ftr-373	576	30	government	government	NOUN
ftr-373	576	31	and	and	CCONJ
ftr-373	576	32	the	the	DET
ftr-373	576	33	people.97	people.97	PROPN
ftr-373	576	34	inter	inter	ADJ
ftr-373	576	35	-	-	ADJ
ftr-373	576	36	nation	nation	ADJ
ftr-373	576	37	equity	equity	NOUN
ftr-373	576	38	,	,	PUNCT
ftr-373	576	39	with	with	ADP
ftr-373	576	40	its	its	PRON
ftr-373	576	41	demand	demand	NOUN
ftr-373	576	42	that	that	SCONJ
ftr-373	576	43	equity	equity	NOUN
ftr-373	576	44	and	and	CCONJ
ftr-373	576	45	distributive	distributive	ADJ
ftr-373	576	46	justice	justice	NOUN
ftr-373	576	47	not	not	PART
ftr-373	576	48	be	be	AUX
ftr-373	576	49	limited	limit	VERB
ftr-373	576	50	by	by	ADP
ftr-373	576	51	national	national	ADJ
ftr-373	576	52	borders	border	NOUN
ftr-373	576	53	,	,	PUNCT
ftr-373	576	54	struggles	struggle	VERB
ftr-373	576	55	under	under	ADP
ftr-373	576	56	cosmopolitanism	cosmopolitanism	NOUN
ftr-373	576	57	theory	theory	NOUN
ftr-373	576	58	to	to	PART
ftr-373	576	59	find	find	VERB
ftr-373	576	60	its	its	PRON
ftr-373	576	61	grounding	grounding	NOUN
ftr-373	576	62	.	.	PUNCT
ftr-373	577	1	one	one	NUM
ftr-373	577	2	“	"	PUNCT
ftr-373	577	3	obvious	obvious	ADJ
ftr-373	577	4	”	"	PUNCT
ftr-373	577	5	solution	solution	NOUN
ftr-373	577	6	is	be	AUX
ftr-373	577	7	to	to	PART
ftr-373	577	8	characterize	characterize	VERB
ftr-373	577	9	inter	inter	ADJ
ftr-373	577	10	-	-	ADJ
ftr-373	577	11	nation	nation	ADJ
ftr-373	577	12	equity	equity	NOUN
ftr-373	577	13	as	as	ADP
ftr-373	577	14	inter	inter	ADJ
ftr-373	577	15	-	-	ADJ
ftr-373	577	16	individual	individual	ADJ
ftr-373	577	17	equity	equity	NOUN
ftr-373	577	18	(	(	PUNCT
ftr-373	577	19	because	because	SCONJ
ftr-373	577	20	it	it	PRON
ftr-373	577	21	is	be	AUX
ftr-373	577	22	the	the	DET
ftr-373	577	23	individuals	individual	NOUN
ftr-373	577	24	for	for	ADP
ftr-373	577	25	whom	whom	PRON
ftr-373	577	26	we	we	PRON
ftr-373	577	27	are	be	AUX
ftr-373	577	28	ultimately	ultimately	ADV
ftr-373	577	29	concerned	concern	VERB
ftr-373	577	30	)	)	PUNCT
ftr-373	577	31	.	.	PUNCT
ftr-373	578	1	however	however	ADV
ftr-373	578	2	,	,	PUNCT
ftr-373	578	3	to	to	PART
ftr-373	578	4	fit	fit	VERB
ftr-373	578	5	internation	internation	NOUN
ftr-373	578	6	equity	equity	NOUN
ftr-373	578	7	into	into	ADP
ftr-373	578	8	the	the	DET
ftr-373	578	9	current	current	ADJ
ftr-373	578	10	framework	framework	NOUN
ftr-373	578	11	of	of	ADP
ftr-373	578	12	inter	inter	ADJ
ftr-373	578	13	-	-	ADJ
ftr-373	578	14	individual	individual	ADJ
ftr-373	578	15	equity	equity	NOUN
ftr-373	578	16	(	(	PUNCT
ftr-373	578	17	premised	premise	VERB
ftr-373	578	18	on	on	ADP
ftr-373	578	19	a	a	DET
ftr-373	578	20	legitimate	legitimate	ADJ
ftr-373	578	21	nation	nation	NOUN
ftr-373	578	22	-	-	PUNCT
ftr-373	578	23	state	state	NOUN
ftr-373	578	24	and	and	CCONJ
ftr-373	578	25	community	community	NOUN
ftr-373	578	26	)	)	PUNCT
ftr-373	578	27	we	we	PRON
ftr-373	578	28	can	can	AUX
ftr-373	578	29	only	only	ADV
ftr-373	578	30	endorse	endorse	VERB
ftr-373	578	31	the	the	DET
ftr-373	578	32	“	"	PUNCT
ftr-373	578	33	internation	internation	NOUN
ftr-373	578	34	version	version	NOUN
ftr-373	578	35	”	"	PUNCT
ftr-373	578	36	of	of	ADP
ftr-373	578	37	inter	inter	ADJ
ftr-373	578	38	-	-	ADJ
ftr-373	578	39	individual	individual	ADJ
ftr-373	578	40	equity	equity	NOUN
ftr-373	578	41	if	if	SCONJ
ftr-373	578	42	in	in	ADP
ftr-373	578	43	fact	fact	NOUN
ftr-373	578	44	all	all	PRON
ftr-373	578	45	of	of	ADP
ftr-373	578	46	these	these	DET
ftr-373	578	47	individuals	individual	NOUN
ftr-373	578	48	are	be	AUX
ftr-373	578	49	members	member	NOUN
ftr-373	578	50	of	of	ADP
ftr-373	578	51	a	a	DET
ftr-373	578	52	single	single	ADJ
ftr-373	578	53	community	community	NOUN
ftr-373	578	54	under	under	ADP
ftr-373	578	55	one	one	NUM
ftr-373	578	56	government	government	NOUN
ftr-373	578	57	–	–	PUNCT
ftr-373	578	58	a	a	DET
ftr-373	578	59	global	global	ADJ
ftr-373	578	60	state.98	state.98	NOUN
ftr-373	578	61	that	that	PRON
ftr-373	578	62	is	be	AUX
ftr-373	578	63	,	,	PUNCT
ftr-373	578	64	if	if	SCONJ
ftr-373	578	65	we	we	PRON
ftr-373	578	66	had	have	VERB
ftr-373	578	67	a	a	DET
ftr-373	578	68	single	single	ADJ
ftr-373	578	69	global	global	ADJ
ftr-373	578	70	state	state	NOUN
ftr-373	578	71	then	then	ADV
ftr-373	578	72	in	in	ADP
ftr-373	578	73	theory	theory	NOUN
ftr-373	578	74	the	the	DET
ftr-373	578	75	arguments	argument	NOUN
ftr-373	578	76	that	that	PRON
ftr-373	578	77	bind	bind	VERB
ftr-373	578	78	us	we	PRON
ftr-373	578	79	on	on	ADP
ftr-373	578	80	inter	inter	ADJ
ftr-373	578	81	-	-	ADJ
ftr-373	578	82	individual	individual	ADJ
ftr-373	578	83	equity	equity	NOUN
ftr-373	578	84	grounds	ground	NOUN
ftr-373	578	85	to	to	ADP
ftr-373	578	86	our	our	PRON
ftr-373	578	87	fellow	fellow	ADJ
ftr-373	578	88	citizens	citizen	NOUN
ftr-373	578	89	would	would	AUX
ftr-373	578	90	now	now	ADV
ftr-373	578	91	bind	bind	VERB
ftr-373	578	92	us	we	PRON
ftr-373	578	93	to	to	ADP
ftr-373	578	94	all	all	DET
ftr-373	578	95	humanity	humanity	NOUN
ftr-373	578	96	.	.	PUNCT
ftr-373	579	1	without	without	ADP
ftr-373	579	2	an	an	DET
ftr-373	579	3	accepted	accepted	ADJ
ftr-373	579	4	and	and	CCONJ
ftr-373	579	5	fully	fully	ADV
ftr-373	579	6	developed	develop	VERB
ftr-373	579	7	theory	theory	NOUN
ftr-373	579	8	of	of	ADP
ftr-373	579	9	duty	duty	NOUN
ftr-373	579	10	and	and	CCONJ
ftr-373	579	11	obligation	obligation	NOUN
ftr-373	579	12	for	for	ADP
ftr-373	579	13	“	"	PUNCT
ftr-373	579	14	others	other	NOUN
ftr-373	579	15	,	,	PUNCT
ftr-373	579	16	”	"	PUNCT
ftr-373	579	17	inter	inter	ADJ
ftr-373	579	18	-	-	ADJ
ftr-373	579	19	nation	nation	ADJ
ftr-373	579	20	equity	equity	NOUN
ftr-373	579	21	collapses	collapse	VERB
ftr-373	579	22	itself	itself	PRON
ftr-373	579	23	,	,	PUNCT
ftr-373	579	24	both	both	CCONJ
ftr-373	579	25	theoretically	theoretically	ADV
ftr-373	579	26	and	and	CCONJ
ftr-373	579	27	literally	literally	ADV
ftr-373	579	28	,	,	PUNCT
ftr-373	579	29	into	into	ADP
ftr-373	579	30	inter	inter	ADJ
ftr-373	579	31	-	-	ADJ
ftr-373	579	32	individual	individual	ADJ
ftr-373	579	33	equity	equity	NOUN
ftr-373	579	34	.	.	PUNCT
ftr-373	580	1	of	of	ADP
ftr-373	580	2	course	course	ADV
ftr-373	580	3	,	,	PUNCT
ftr-373	580	4	if	if	SCONJ
ftr-373	580	5	that	that	PRON
ftr-373	580	6	were	be	AUX
ftr-373	580	7	to	to	PART
ftr-373	580	8	happen	happen	VERB
ftr-373	580	9	(	(	PUNCT
ftr-373	580	10	the	the	DET
ftr-373	580	11	creation	creation	NOUN
ftr-373	580	12	of	of	ADP
ftr-373	580	13	a	a	DET
ftr-373	580	14	world	world	NOUN
ftr-373	580	15	state	state	NOUN
ftr-373	580	16	)	)	PUNCT
ftr-373	580	17	we	we	PRON
ftr-373	580	18	would	would	AUX
ftr-373	580	19	no	no	ADV
ftr-373	580	20	longer	long	ADV
ftr-373	580	21	be	be	AUX
ftr-373	580	22	discussing	discuss	VERB
ftr-373	580	23	inter	inter	ADJ
ftr-373	580	24	-	-	ADJ
ftr-373	580	25	nation	nation	ADJ
ftr-373	580	26	equity	equity	NOUN
ftr-373	580	27	.	.	PUNCT
ftr-373	581	1	95	95	NUM
ftr-373	581	2	.	.	PUNCT
ftr-373	582	1	see	see	VERB
ftr-373	582	2	generally	generally	ADV
ftr-373	582	3	,	,	PUNCT
ftr-373	582	4	jones	jones	PROPN
ftr-373	582	5	,	,	PUNCT
ftr-373	582	6	supra	supra	PROPN
ftr-373	582	7	note	note	NOUN
ftr-373	582	8	90	90	NUM
ftr-373	582	9	at	at	ADP
ftr-373	582	10	13	13	NUM
ftr-373	582	11	-	-	SYM
ftr-373	582	12	22	22	NUM
ftr-373	582	13	;	;	PUNCT
ftr-373	582	14	benshalom	benshalom	NOUN
ftr-373	582	15	,	,	PUNCT
ftr-373	582	16	supra	supra	PROPN
ftr-373	582	17	note	note	PROPN
ftr-373	582	18	83	83	NUM
ftr-373	582	19	;	;	PUNCT
ftr-373	582	20	see	see	VERB
ftr-373	582	21	infra	infra	NOUN
ftr-373	582	22	note	note	VERB
ftr-373	582	23	96	96	NUM
ftr-373	582	24	.	.	NOUN
ftr-373	583	1	96	96	NUM
ftr-373	583	2	.	.	PUNCT
ftr-373	584	1	it	it	PRON
ftr-373	584	2	is	be	AUX
ftr-373	584	3	useful	useful	ADJ
ftr-373	584	4	to	to	PART
ftr-373	584	5	reiterate	reiterate	VERB
ftr-373	584	6	that	that	SCONJ
ftr-373	584	7	although	although	SCONJ
ftr-373	584	8	the	the	DET
ftr-373	584	9	concept	concept	NOUN
ftr-373	584	10	and	and	CCONJ
ftr-373	584	11	goals	goal	NOUN
ftr-373	584	12	of	of	ADP
ftr-373	584	13	interindividual	interindividual	ADJ
ftr-373	584	14	equity	equity	NOUN
ftr-373	584	15	are	be	AUX
ftr-373	584	16	more	more	ADV
ftr-373	584	17	clearly	clearly	ADV
ftr-373	584	18	consistent	consistent	ADJ
ftr-373	584	19	with	with	ADP
ftr-373	584	20	the	the	DET
ftr-373	584	21	system	system	NOUN
ftr-373	584	22	of	of	ADP
ftr-373	584	23	sovereign	sovereign	ADJ
ftr-373	584	24	states	state	NOUN
ftr-373	584	25	,	,	PUNCT
ftr-373	584	26	that	that	PRON
ftr-373	584	27	does	do	AUX
ftr-373	584	28	not	not	PART
ftr-373	584	29	mean	mean	VERB
ftr-373	584	30	that	that	SCONJ
ftr-373	584	31	the	the	DET
ftr-373	584	32	application	application	NOUN
ftr-373	584	33	of	of	ADP
ftr-373	584	34	inter	inter	ADJ
ftr-373	584	35	-	-	ADJ
ftr-373	584	36	individual	individual	ADJ
ftr-373	584	37	equity	equity	NOUN
ftr-373	584	38	principles	principle	NOUN
ftr-373	584	39	are	be	AUX
ftr-373	584	40	without	without	ADP
ftr-373	584	41	debate	debate	NOUN
ftr-373	584	42	.	.	PUNCT
ftr-373	585	1	at	at	ADP
ftr-373	585	2	quick	quick	ADJ
ftr-373	585	3	review	review	NOUN
ftr-373	585	4	of	of	ADP
ftr-373	585	5	the	the	DET
ftr-373	585	6	tax	tax	NOUN
ftr-373	585	7	literature	literature	NOUN
ftr-373	585	8	,	,	PUNCT
ftr-373	585	9	see	see	VERB
ftr-373	585	10	supra	supra	PROPN
ftr-373	585	11	note	note	NOUN
ftr-373	585	12	70	70	NUM
ftr-373	585	13	as	as	ADV
ftr-373	585	14	well	well	ADV
ftr-373	585	15	as	as	ADP
ftr-373	585	16	currently	currently	ADV
ftr-373	585	17	political	political	ADJ
ftr-373	585	18	discourse	discourse	NOUN
ftr-373	585	19	clearly	clearly	ADV
ftr-373	585	20	indicates	indicate	VERB
ftr-373	585	21	otherwise	otherwise	ADV
ftr-373	585	22	.	.	PUNCT
ftr-373	586	1	97	97	NUM
ftr-373	586	2	.	.	PUNCT
ftr-373	587	1	see	see	VERB
ftr-373	587	2	generallyrepetti	generallyrepetti	ADJ
ftr-373	587	3	,	,	PUNCT
ftr-373	587	4	supra	supra	PROPN
ftr-373	587	5	note	note	NOUN
ftr-373	587	6	55	55	NUM
ftr-373	587	7	.	.	PUNCT
ftr-373	587	8	98	98	NUM
ftr-373	587	9	.	.	PUNCT
ftr-373	588	1	some	some	DET
ftr-373	588	2	theorists	theorist	NOUN
ftr-373	588	3	affirmatively	affirmatively	ADV
ftr-373	588	4	maintain	maintain	VERB
ftr-373	588	5	that	that	SCONJ
ftr-373	588	6	global	global	ADJ
ftr-373	588	7	justice	justice	NOUN
ftr-373	588	8	obligations	obligation	NOUN
ftr-373	588	9	as	as	SCONJ
ftr-373	588	10	envisioned	envision	VERB
ftr-373	588	11	by	by	ADP
ftr-373	588	12	the	the	DET
ftr-373	588	13	cosmopolitan	cosmopolitan	ADJ
ftr-373	588	14	theorists	theorist	NOUN
ftr-373	588	15	are	be	AUX
ftr-373	588	16	not	not	PART
ftr-373	588	17	possible	possible	ADJ
ftr-373	588	18	absent	absent	ADJ
ftr-373	588	19	a	a	DET
ftr-373	588	20	world	world	NOUN
ftr-373	588	21	government	government	NOUN
ftr-373	588	22	because	because	SCONJ
ftr-373	588	23	“	"	PUNCT
ftr-373	588	24	justice	justice	NOUN
ftr-373	588	25	is	be	AUX
ftr-373	588	26	necessarily	necessarily	ADV
ftr-373	588	27	connected	connect	VERB
ftr-373	588	28	to	to	ADP
ftr-373	588	29	sovereignty	sovereignty	NOUN
ftr-373	588	30	,	,	PUNCT
ftr-373	588	31	it	it	PRON
ftr-373	588	32	only	only	ADV
ftr-373	588	33	applies	apply	VERB
ftr-373	588	34	‘	'	PUNCT
ftr-373	588	35	to	to	ADP
ftr-373	588	36	a	a	DET
ftr-373	588	37	form	form	NOUN
ftr-373	588	38	of	of	ADP
ftr-373	588	39	organization	organization	NOUN
ftr-373	588	40	that	that	PRON
ftr-373	588	41	claims	claim	VERB
ftr-373	588	42	political	political	ADJ
ftr-373	588	43	legitimacy	legitimacy	NOUN
ftr-373	588	44	and	and	CCONJ
ftr-373	588	45	the	the	DET
ftr-373	588	46	right	right	NOUN
ftr-373	588	47	to	to	PART
ftr-373	588	48	impose	impose	VERB
ftr-373	588	49	decisions	decision	NOUN
ftr-373	588	50	by	by	ADP
ftr-373	588	51	force	force	NOUN
ftr-373	588	52	and	and	CCONJ
ftr-373	588	53	not	not	PART
ftr-373	588	54	to	to	ADP
ftr-373	588	55	a	a	DET
ftr-373	588	56	voluntary	voluntary	ADJ
ftr-373	588	57	association	association	NOUN
ftr-373	588	58	or	or	CCONJ
ftr-373	588	59	contract	contract	NOUN
ftr-373	588	60	among	among	ADP
ftr-373	588	61	independent	independent	ADJ
ftr-373	588	62	parties	party	NOUN
ftr-373	588	63	concerned	concerned	ADJ
ftr-373	588	64	to	to	PART
ftr-373	588	65	advance	advance	VERB
ftr-373	588	66	their	their	PRON
ftr-373	588	67	common	common	ADJ
ftr-373	588	68	interests	interest	NOUN
ftr-373	588	69	.	.	PUNCT
ftr-373	588	70	’	'	PUNCT
ftr-373	588	71	”	"	PUNCT
ftr-373	588	72	tinnevelt	tinnevelt	PROPN
ftr-373	588	73	&	&	CCONJ
ftr-373	588	74	verschraegen	verschraegen	PROPN
ftr-373	588	75	,	,	PUNCT
ftr-373	588	76	supra	supra	PROPN
ftr-373	588	77	note	note	NOUN
ftr-373	588	78	89	89	NUM
ftr-373	588	79	at	at	ADP
ftr-373	588	80	3	3	NUM
ftr-373	588	81	(	(	PUNCT
ftr-373	588	82	quoting	quote	VERB
ftr-373	588	83	thomas	thomas	PROPN
ftr-373	588	84	nagel	nagel	PROPN
ftr-373	588	85	,	,	PUNCT
ftr-373	588	86	the	the	DET
ftr-373	588	87	problem	problem	NOUN
ftr-373	588	88	of	of	ADP
ftr-373	588	89	global	global	ADJ
ftr-373	588	90	justice	justice	NOUN
ftr-373	588	91	,	,	PUNCT
ftr-373	588	92	33	33	NUM
ftr-373	588	93	phil	phil	NOUN
ftr-373	588	94	.	.	PUNCT
ftr-373	589	1	&	&	CCONJ
ftr-373	589	2	pub	pub	PROPN
ftr-373	589	3	.	.	PUNCT
ftr-373	590	1	aff	aff	PROPN
ftr-373	590	2	.	.	PROPN
ftr-373	591	1	113	113	NUM
ftr-373	591	2	,	,	PUNCT
ftr-373	591	3	140	140	NUM
ftr-373	591	4	(	(	PUNCT
ftr-373	591	5	2005	2005	NUM
ftr-373	591	6	)	)	PUNCT
ftr-373	591	7	)	)	PUNCT
ftr-373	591	8	.	.	PUNCT
ftr-373	592	1	588	588	NUM
ftr-373	592	2	florida	florida	PROPN
ftr-373	592	3	tax	tax	NOUN
ftr-373	592	4	review	review	NOUN
ftr-373	592	5	[	[	X
ftr-373	592	6	vol	vol	NOUN
ftr-373	592	7	.	.	NOUN
ftr-373	592	8	9:5	9:5	NUM
ftr-373	593	1	but	but	CCONJ
ftr-373	593	2	could	could	AUX
ftr-373	593	3	it	it	PRON
ftr-373	593	4	happen	happen	VERB
ftr-373	593	5	?	?	PUNCT
ftr-373	594	1	certainly	certainly	ADV
ftr-373	594	2	,	,	PUNCT
ftr-373	594	3	as	as	ADP
ftr-373	594	4	a	a	DET
ftr-373	594	5	practical	practical	ADJ
ftr-373	594	6	matter	matter	NOUN
ftr-373	594	7	,	,	PUNCT
ftr-373	594	8	a	a	DET
ftr-373	594	9	single	single	ADJ
ftr-373	594	10	global	global	ADJ
ftr-373	594	11	state	state	NOUN
ftr-373	594	12	is	be	AUX
ftr-373	594	13	unlikely	unlikely	ADJ
ftr-373	594	14	to	to	PART
ftr-373	594	15	appear	appear	VERB
ftr-373	594	16	any	any	DET
ftr-373	594	17	time	time	NOUN
ftr-373	594	18	soon	soon	ADV
ftr-373	594	19	.	.	PUNCT
ftr-373	595	1	moreover	moreover	ADV
ftr-373	595	2	,	,	PUNCT
ftr-373	595	3	as	as	SCONJ
ftr-373	595	4	the	the	DET
ftr-373	595	5	author	author	NOUN
ftr-373	595	6	has	have	AUX
ftr-373	595	7	explored	explore	VERB
ftr-373	595	8	elsewhere	elsewhere	ADV
ftr-373	595	9	,	,	PUNCT
ftr-373	595	10	the	the	DET
ftr-373	595	11	move	move	NOUN
ftr-373	595	12	to	to	ADP
ftr-373	595	13	a	a	DET
ftr-373	595	14	global	global	ADJ
ftr-373	595	15	state	state	NOUN
ftr-373	595	16	is	be	AUX
ftr-373	595	17	not	not	PART
ftr-373	595	18	just	just	ADV
ftr-373	595	19	practically	practically	ADV
ftr-373	595	20	implausible	implausible	ADJ
ftr-373	595	21	,	,	PUNCT
ftr-373	595	22	but	but	CCONJ
ftr-373	595	23	also	also	ADV
ftr-373	595	24	theoretically	theoretically	ADV
ftr-373	595	25	distinct	distinct	ADJ
ftr-373	595	26	from	from	ADP
ftr-373	595	27	a	a	DET
ftr-373	595	28	world	world	NOUN
ftr-373	595	29	with	with	ADP
ftr-373	595	30	a	a	DET
ftr-373	595	31	multiplicity	multiplicity	NOUN
ftr-373	595	32	of	of	ADP
ftr-373	595	33	sovereigns	sovereign	NOUN
ftr-373	595	34	.	.	PUNCT
ftr-373	596	1	a	a	DET
ftr-373	596	2	stable	stable	ADJ
ftr-373	596	3	,	,	PUNCT
ftr-373	596	4	legitimate	legitimate	ADJ
ftr-373	596	5	government	government	NOUN
ftr-373	596	6	with	with	ADP
ftr-373	596	7	the	the	DET
ftr-373	596	8	capacity	capacity	NOUN
ftr-373	596	9	to	to	PART
ftr-373	596	10	enforce	enforce	VERB
ftr-373	596	11	sanctions	sanction	NOUN
ftr-373	596	12	requires	require	VERB
ftr-373	596	13	a	a	DET
ftr-373	596	14	certain	certain	ADJ
ftr-373	596	15	connection	connection	NOUN
ftr-373	596	16	among	among	ADP
ftr-373	596	17	the	the	DET
ftr-373	596	18	people	people	NOUN
ftr-373	596	19	.	.	PUNCT
ftr-373	597	1	according	accord	VERB
ftr-373	597	2	to	to	ADP
ftr-373	597	3	this	this	DET
ftr-373	597	4	view	view	NOUN
ftr-373	597	5	,	,	PUNCT
ftr-373	597	6	“	"	PUNCT
ftr-373	597	7	democratic	democratic	ADJ
ftr-373	597	8	legitimacy	legitimacy	NOUN
ftr-373	597	9	is	be	AUX
ftr-373	597	10	possible	possible	ADJ
ftr-373	597	11	only	only	ADV
ftr-373	597	12	within	within	ADP
ftr-373	597	13	the	the	DET
ftr-373	597	14	framework	framework	NOUN
ftr-373	597	15	of	of	ADP
ftr-373	597	16	a	a	DET
ftr-373	597	17	demos	demos	NOUN
ftr-373	597	18	–	–	PUNCT
ftr-373	597	19	that	that	ADV
ftr-373	597	20	is	is	ADV
ftr-373	597	21	,	,	PUNCT
ftr-373	597	22	a	a	DET
ftr-373	597	23	political	political	ADJ
ftr-373	597	24	community	community	NOUN
ftr-373	597	25	expressed	express	VERB
ftr-373	597	26	in	in	ADP
ftr-373	597	27	the	the	DET
ftr-373	597	28	concept	concept	NOUN
ftr-373	597	29	of	of	ADP
ftr-373	597	30	a	a	DET
ftr-373	597	31	nation	nation	NOUN
ftr-373	597	32	.	.	PUNCT
ftr-373	598	1	beyond	beyond	ADP
ftr-373	598	2	the	the	DET
ftr-373	598	3	nation	nation	NOUN
ftr-373	598	4	-	-	PUNCT
ftr-373	598	5	state	state	NOUN
ftr-373	598	6	,	,	PUNCT
ftr-373	598	7	there	there	PRON
ftr-373	598	8	is	be	VERB
ftr-373	598	9	no	no	DET
ftr-373	598	10	strong	strong	ADJ
ftr-373	598	11	sense	sense	NOUN
ftr-373	598	12	of	of	ADP
ftr-373	598	13	public	public	ADJ
ftr-373	598	14	interest	interest	NOUN
ftr-373	598	15	,	,	PUNCT
ftr-373	598	16	and	and	CCONJ
ftr-373	598	17	the	the	DET
ftr-373	598	18	potential	potential	NOUN
ftr-373	598	19	for	for	ADP
ftr-373	598	20	political	political	ADJ
ftr-373	598	21	regulation	regulation	NOUN
ftr-373	598	22	is	be	AUX
ftr-373	598	23	limited	limited	ADJ
ftr-373	598	24	.	.	PUNCT
ftr-373	599	1	”99	”99	PROPN
ftr-373	599	2	nothing	nothing	PRON
ftr-373	599	3	formally	formally	ADV
ftr-373	599	4	limits	limit	VERB
ftr-373	599	5	the	the	DET
ftr-373	599	6	demos	demos	NOUN
ftr-373	599	7	to	to	ADP
ftr-373	599	8	the	the	DET
ftr-373	599	9	level	level	NOUN
ftr-373	599	10	of	of	ADP
ftr-373	599	11	the	the	DET
ftr-373	599	12	nation	nation	NOUN
ftr-373	599	13	-	-	PUNCT
ftr-373	599	14	state	state	NOUN
ftr-373	599	15	,	,	PUNCT
ftr-373	599	16	but	but	CCONJ
ftr-373	599	17	as	as	ADV
ftr-373	599	18	yet	yet	ADV
ftr-373	599	19	no	no	DET
ftr-373	599	20	real	real	ADJ
ftr-373	599	21	demos	demos	NOUN
ftr-373	599	22	has	have	AUX
ftr-373	599	23	emerged	emerge	VERB
ftr-373	599	24	beyond	beyond	ADP
ftr-373	599	25	that	that	DET
ftr-373	599	26	level	level	NOUN
ftr-373	599	27	.	.	PUNCT
ftr-373	600	1	even	even	ADV
ftr-373	600	2	in	in	ADP
ftr-373	600	3	the	the	DET
ftr-373	600	4	european	european	PROPN
ftr-373	600	5	union	union	PROPN
ftr-373	600	6	,	,	PUNCT
ftr-373	600	7	with	with	ADP
ftr-373	600	8	its	its	PRON
ftr-373	600	9	unique	unique	ADJ
ftr-373	600	10	set	set	NOUN
ftr-373	600	11	of	of	ADP
ftr-373	600	12	commitments	commitment	NOUN
ftr-373	600	13	among	among	ADP
ftr-373	600	14	sovereign	sovereign	ADJ
ftr-373	600	15	states	state	NOUN
ftr-373	600	16	,	,	PUNCT
ftr-373	600	17	political	political	ADJ
ftr-373	600	18	discourse	discourse	NOUN
ftr-373	600	19	and	and	CCONJ
ftr-373	600	20	commitment	commitment	NOUN
ftr-373	600	21	remains	remain	VERB
ftr-373	600	22	predominantly	predominantly	ADV
ftr-373	600	23	national.100	national.100	ADJ
ftr-373	600	24	thus	thus	ADV
ftr-373	600	25	,	,	PUNCT
ftr-373	600	26	the	the	DET
ftr-373	600	27	prospect	prospect	NOUN
ftr-373	600	28	for	for	ADP
ftr-373	600	29	grounding	ground	VERB
ftr-373	600	30	internation	internation	NOUN
ftr-373	600	31	equity	equity	NOUN
ftr-373	600	32	in	in	ADP
ftr-373	600	33	inter	inter	ADJ
ftr-373	600	34	-	-	ADJ
ftr-373	600	35	individual	individual	ADJ
ftr-373	600	36	equity	equity	NOUN
ftr-373	600	37	is	be	AUX
ftr-373	600	38	unrealistic	unrealistic	ADJ
ftr-373	600	39	and	and	CCONJ
ftr-373	600	40	essentially	essentially	ADV
ftr-373	600	41	eliminates	eliminate	VERB
ftr-373	600	42	the	the	DET
ftr-373	600	43	distinction	distinction	NOUN
ftr-373	600	44	between	between	ADP
ftr-373	600	45	the	the	DET
ftr-373	600	46	two	two	NUM
ftr-373	600	47	.	.	PUNCT
ftr-373	601	1	what	what	PRON
ftr-373	601	2	about	about	ADP
ftr-373	601	3	inter	inter	ADJ
ftr-373	601	4	-	-	ADJ
ftr-373	601	5	nation	nation	ADJ
ftr-373	601	6	equity	equity	NOUN
ftr-373	601	7	standing	stand	VERB
ftr-373	601	8	alone	alone	ADV
ftr-373	601	9	?	?	PUNCT
ftr-373	602	1	why	why	SCONJ
ftr-373	602	2	do	do	AUX
ftr-373	602	3	we	we	PRON
ftr-373	602	4	have	have	VERB
ftr-373	602	5	such	such	ADJ
ftr-373	602	6	difficulty	difficulty	NOUN
ftr-373	602	7	establishing	establish	VERB
ftr-373	602	8	the	the	DET
ftr-373	602	9	normative	normative	ADJ
ftr-373	602	10	framework	framework	NOUN
ftr-373	602	11	for	for	ADP
ftr-373	602	12	this	this	DET
ftr-373	602	13	position	position	NOUN
ftr-373	602	14	?	?	PUNCT
ftr-373	603	1	as	as	SCONJ
ftr-373	603	2	noted	note	VERB
ftr-373	603	3	,	,	PUNCT
ftr-373	603	4	above	above	ADV
ftr-373	603	5	,	,	PUNCT
ftr-373	603	6	there	there	PRON
ftr-373	603	7	has	have	AUX
ftr-373	603	8	been	be	AUX
ftr-373	603	9	extensive	extensive	ADJ
ftr-373	603	10	work	work	NOUN
ftr-373	603	11	done	done	AUX
ftr-373	603	12	demonstrating	demonstrate	VERB
ftr-373	603	13	why	why	SCONJ
ftr-373	603	14	the	the	DET
ftr-373	603	15	justifications	justification	NOUN
ftr-373	603	16	and	and	CCONJ
ftr-373	603	17	rationales	rationale	NOUN
ftr-373	603	18	supporting	support	VERB
ftr-373	603	19	inter	inter	ADJ
ftr-373	603	20	-	-	ADJ
ftr-373	603	21	individual	individual	ADJ
ftr-373	603	22	equity	equity	NOUN
ftr-373	603	23	can	can	AUX
ftr-373	603	24	not	not	PART
ftr-373	603	25	be	be	AUX
ftr-373	603	26	directly	directly	ADV
ftr-373	603	27	translated	translate	VERB
ftr-373	603	28	to	to	ADP
ftr-373	603	29	inter	inter	ADJ
ftr-373	603	30	-	-	ADJ
ftr-373	603	31	nation	nation	ADJ
ftr-373	603	32	equity	equity	NOUN
ftr-373	603	33	.	.	PUNCT
ftr-373	604	1	this	this	DET
ftr-373	604	2	work	work	NOUN
ftr-373	604	3	focuses	focus	VERB
ftr-373	604	4	in	in	ADP
ftr-373	604	5	part	part	NOUN
ftr-373	604	6	on	on	ADP
ftr-373	604	7	the	the	DET
ftr-373	604	8	grounding	grounding	NOUN
ftr-373	604	9	of	of	ADP
ftr-373	604	10	inter	inter	ADJ
ftr-373	604	11	-	-	ADJ
ftr-373	604	12	individual	individual	ADJ
ftr-373	604	13	equity	equity	NOUN
ftr-373	604	14	in	in	ADP
ftr-373	604	15	the	the	DET
ftr-373	604	16	political	political	ADJ
ftr-373	604	17	theory	theory	NOUN
ftr-373	604	18	of	of	ADP
ftr-373	604	19	the	the	DET
ftr-373	604	20	nationstate.101	nationstate.101	NOUN
ftr-373	604	21	the	the	DET
ftr-373	604	22	political	political	ADJ
ftr-373	604	23	theory	theory	NOUN
ftr-373	604	24	supporting	support	VERB
ftr-373	604	25	the	the	DET
ftr-373	604	26	nation	nation	NOUN
ftr-373	604	27	state	state	NOUN
ftr-373	604	28	structure	structure	NOUN
ftr-373	604	29	(	(	PUNCT
ftr-373	604	30	including	include	VERB
ftr-373	604	31	concepts	concept	NOUN
ftr-373	604	32	of	of	ADP
ftr-373	604	33	justice	justice	NOUN
ftr-373	604	34	,	,	PUNCT
ftr-373	604	35	power	power	NOUN
ftr-373	604	36	,	,	PUNCT
ftr-373	604	37	legitimacy	legitimacy	NOUN
ftr-373	604	38	,	,	PUNCT
ftr-373	604	39	and	and	CCONJ
ftr-373	604	40	the	the	DET
ftr-373	604	41	need	need	NOUN
ftr-373	604	42	for	for	ADP
ftr-373	604	43	a	a	DET
ftr-373	604	44	people	people	NOUN
ftr-373	604	45	with	with	ADP
ftr-373	604	46	a	a	DET
ftr-373	604	47	shared	share	VERB
ftr-373	604	48	political	political	ADJ
ftr-373	604	49	commitment	commitment	NOUN
ftr-373	604	50	–	–	PUNCT
ftr-373	604	51	a	a	DET
ftr-373	604	52	demos	demos	NOUN
ftr-373	604	53	)	)	PUNCT
ftr-373	604	54	would	would	AUX
ftr-373	604	55	clash	clash	VERB
ftr-373	604	56	with	with	ADP
ftr-373	604	57	cosmopolitanism	cosmopolitanism	NOUN
ftr-373	604	58	’s	’s	PART
ftr-373	604	59	premise	premise	NOUN
ftr-373	604	60	that	that	SCONJ
ftr-373	604	61	there	there	PRON
ftr-373	604	62	should	should	AUX
ftr-373	604	63	be	be	AUX
ftr-373	604	64	no	no	DET
ftr-373	604	65	distinction	distinction	NOUN
ftr-373	604	66	among	among	ADP
ftr-373	604	67	individuals	individual	NOUN
ftr-373	604	68	despite	despite	SCONJ
ftr-373	604	69	their	their	PRON
ftr-373	604	70	membership	membership	NOUN
ftr-373	604	71	in	in	ADP
ftr-373	604	72	another	another	DET
ftr-373	604	73	sovereign	sovereign	NOUN
ftr-373	604	74	state.102	state.102	ADV
ftr-373	604	75	but	but	CCONJ
ftr-373	604	76	what	what	PRON
ftr-373	604	77	if	if	SCONJ
ftr-373	604	78	we	we	PRON
ftr-373	604	79	could	could	AUX
ftr-373	604	80	imagine	imagine	VERB
ftr-373	604	81	a	a	DET
ftr-373	604	82	theoretical	theoretical	ADJ
ftr-373	604	83	foundation	foundation	NOUN
ftr-373	604	84	for	for	ADP
ftr-373	604	85	internation	internation	NOUN
ftr-373	604	86	equity	equity	NOUN
ftr-373	604	87	,	,	PUNCT
ftr-373	604	88	would	would	AUX
ftr-373	604	89	that	that	PRON
ftr-373	604	90	be	be	AUX
ftr-373	604	91	enough	enough	ADJ
ftr-373	604	92	?	?	PUNCT
ftr-373	605	1	probably	probably	ADV
ftr-373	605	2	not	not	PART
ftr-373	605	3	.	.	PUNCT
ftr-373	606	1	the	the	DET
ftr-373	606	2	practical	practical	ADJ
ftr-373	606	3	barrier	barrier	NOUN
ftr-373	606	4	that	that	PRON
ftr-373	606	5	the	the	DET
ftr-373	606	6	current	current	ADJ
ftr-373	606	7	sovereign	sovereign	ADJ
ftr-373	606	8	state	state	NOUN
ftr-373	606	9	system	system	NOUN
ftr-373	606	10	poses	pose	VERB
ftr-373	606	11	to	to	ADP
ftr-373	606	12	the	the	DET
ftr-373	606	13	international	international	ADJ
ftr-373	606	14	redistribution	redistribution	NOUN
ftr-373	606	15	required	require	VERB
ftr-373	606	16	under	under	ADP
ftr-373	606	17	a	a	DET
ftr-373	606	18	cosmopolitan	cosmopolitan	ADJ
ftr-373	606	19	ideal	ideal	NOUN
ftr-373	606	20	is	be	AUX
ftr-373	606	21	starkly	starkly	ADV
ftr-373	606	22	illustrated	illustrate	VERB
ftr-373	606	23	by	by	ADP
ftr-373	606	24	hypotheticals	hypothetical	NOUN
ftr-373	606	25	99	99	NUM
ftr-373	606	26	.	.	PUNCT
ftr-373	607	1	michael	michael	PROPN
ftr-373	607	2	zurn	zurn	PROPN
ftr-373	607	3	,	,	PUNCT
ftr-373	607	4	democratic	democratic	ADJ
ftr-373	607	5	governance	governance	NOUN
ftr-373	607	6	beyond	beyond	ADP
ftr-373	607	7	the	the	DET
ftr-373	607	8	nation	nation	NOUN
ftr-373	607	9	-	-	PUNCT
ftr-373	607	10	state	state	NOUN
ftr-373	607	11	,	,	PUNCT
ftr-373	607	12	in	in	ADP
ftr-373	607	13	democracy	democracy	NOUN
ftr-373	607	14	beyond	beyond	ADP
ftr-373	607	15	the	the	DET
ftr-373	607	16	state	state	NOUN
ftr-373	607	17	91	91	NUM
ftr-373	607	18	,	,	PUNCT
ftr-373	607	19	95	95	NUM
ftr-373	607	20	(	(	PUNCT
ftr-373	607	21	michael	michael	PROPN
ftr-373	607	22	th	th	PROPN
ftr-373	607	23	.	.	PUNCT
ftr-373	607	24	greven	greven	PROPN
ftr-373	607	25	&	&	CCONJ
ftr-373	607	26	louis	louis	PROPN
ftr-373	607	27	w.	w.	PROPN
ftr-373	607	28	pauly	pauly	PROPN
ftr-373	607	29	eds	eds	PROPN
ftr-373	607	30	.	.	PROPN
ftr-373	607	31	,	,	PUNCT
ftr-373	607	32	2000	2000	NUM
ftr-373	607	33	)	)	PUNCT
ftr-373	607	34	.	.	PUNCT
ftr-373	608	1	100	100	NUM
ftr-373	608	2	.	.	X
ftr-373	608	3	ring	ring	NOUN
ftr-373	608	4	,	,	PUNCT
ftr-373	608	5	supra	supra	PROPN
ftr-373	608	6	note	note	NOUN
ftr-373	608	7	2	2	NUM
ftr-373	608	8	at	at	ADP
ftr-373	608	9	176	176	NUM
ftr-373	608	10	-	-	SYM
ftr-373	608	11	177	177	NUM
ftr-373	608	12	;	;	PUNCT
ftr-373	608	13	marc	marc	PROPN
ftr-373	608	14	plattner	plattner	NOUN
ftr-373	608	15	,	,	PUNCT
ftr-373	608	16	democracy	democracy	NOUN
ftr-373	608	17	without	without	ADP
ftr-373	608	18	borders	border	NOUN
ftr-373	608	19	?	?	PUNCT
ftr-373	609	1	global	global	ADJ
ftr-373	609	2	challenges	challenge	NOUN
ftr-373	609	3	to	to	ADP
ftr-373	609	4	liberal	liberal	ADJ
ftr-373	609	5	democracy	democracy	NOUN
ftr-373	609	6	97	97	NUM
ftr-373	609	7	(	(	PUNCT
ftr-373	609	8	2008	2008	NUM
ftr-373	609	9	)	)	PUNCT
ftr-373	609	10	.	.	PUNCT
ftr-373	610	1	this	this	DET
ftr-373	610	2	assessment	assessment	NOUN
ftr-373	610	3	may	may	AUX
ftr-373	610	4	change	change	VERB
ftr-373	610	5	over	over	ADP
ftr-373	610	6	time	time	NOUN
ftr-373	610	7	as	as	ADP
ftr-373	610	8	,	,	PUNCT
ftr-373	610	9	and	and	CCONJ
ftr-373	610	10	if	if	SCONJ
ftr-373	610	11	,	,	PUNCT
ftr-373	610	12	the	the	DET
ftr-373	610	13	interactions	interaction	NOUN
ftr-373	610	14	and	and	CCONJ
ftr-373	610	15	bonds	bond	NOUN
ftr-373	610	16	within	within	ADP
ftr-373	610	17	the	the	DET
ftr-373	610	18	eu	eu	PROPN
ftr-373	610	19	continue	continue	VERB
ftr-373	610	20	to	to	PART
ftr-373	610	21	develop	develop	VERB
ftr-373	610	22	.	.	PUNCT
ftr-373	611	1	but	but	CCONJ
ftr-373	611	2	at	at	ADP
ftr-373	611	3	present	present	NOUN
ftr-373	611	4	,	,	PUNCT
ftr-373	611	5	the	the	DET
ftr-373	611	6	view	view	NOUN
ftr-373	611	7	that	that	SCONJ
ftr-373	611	8	political	political	ADJ
ftr-373	611	9	discourse	discourse	NOUN
ftr-373	611	10	in	in	ADP
ftr-373	611	11	the	the	DET
ftr-373	611	12	eu	eu	PROPN
ftr-373	611	13	is	be	AUX
ftr-373	611	14	better	well	ADV
ftr-373	611	15	characterized	characterize	VERB
ftr-373	611	16	as	as	ADP
ftr-373	611	17	national	national	ADJ
ftr-373	611	18	seems	seem	VERB
ftr-373	611	19	accurate	accurate	ADJ
ftr-373	611	20	.	.	PUNCT
ftr-373	612	1	101	101	NUM
ftr-373	612	2	.	.	PUNCT
ftr-373	613	1	see	see	VERB
ftr-373	613	2	supra	supra	PROPN
ftr-373	613	3	text	text	NOUN
ftr-373	613	4	accompanying	accompanying	ADJ
ftr-373	613	5	note	note	VERB
ftr-373	613	6	97	97	NUM
ftr-373	613	7	-	-	SYM
ftr-373	613	8	98	98	NUM
ftr-373	613	9	.	.	PUNCT
ftr-373	614	1	102	102	NUM
ftr-373	614	2	.	.	PUNCT
ftr-373	615	1	could	could	AUX
ftr-373	615	2	this	this	DET
ftr-373	615	3	clash	clash	NOUN
ftr-373	615	4	be	be	AUX
ftr-373	615	5	resolved	resolve	VERB
ftr-373	615	6	by	by	ADP
ftr-373	615	7	positing	posit	VERB
ftr-373	615	8	a	a	DET
ftr-373	615	9	single	single	ADJ
ftr-373	615	10	nation	nation	NOUN
ftr-373	615	11	-	-	PUNCT
ftr-373	615	12	state	state	NOUN
ftr-373	615	13	where	where	SCONJ
ftr-373	615	14	all	all	DET
ftr-373	615	15	individuals	individual	NOUN
ftr-373	615	16	by	by	ADP
ftr-373	615	17	definition	definition	NOUN
ftr-373	615	18	shared	share	VERB
ftr-373	615	19	that	that	SCONJ
ftr-373	615	20	political	political	ADJ
ftr-373	615	21	commitment	commitment	NOUN
ftr-373	615	22	?	?	PUNCT
ftr-373	616	1	in	in	ADP
ftr-373	616	2	theory	theory	NOUN
ftr-373	616	3	this	this	PRON
ftr-373	616	4	might	might	AUX
ftr-373	616	5	be	be	AUX
ftr-373	616	6	possible	possible	ADJ
ftr-373	616	7	,	,	PUNCT
ftr-373	616	8	but	but	CCONJ
ftr-373	616	9	as	as	SCONJ
ftr-373	616	10	noted	note	VERB
ftr-373	616	11	above	above	ADP
ftr-373	616	12	,	,	PUNCT
ftr-373	616	13	supra	supra	ADJ
ftr-373	616	14	text	text	NOUN
ftr-373	616	15	accompanying	accompanying	ADJ
ftr-373	616	16	notes	note	VERB
ftr-373	616	17	99	99	NUM
ftr-373	616	18	-	-	SYM
ftr-373	616	19	100	100	NUM
ftr-373	616	20	,	,	PUNCT
ftr-373	616	21	is	be	AUX
ftr-373	616	22	highly	highly	ADV
ftr-373	616	23	implausible	implausible	ADJ
ftr-373	616	24	and	and	CCONJ
ftr-373	616	25	likely	likely	ADJ
ftr-373	616	26	not	not	PART
ftr-373	616	27	even	even	ADV
ftr-373	616	28	desirable	desirable	ADJ
ftr-373	616	29	.	.	PUNCT
ftr-373	617	1	2009	2009	NUM
ftr-373	617	2	]	]	PUNCT
ftr-373	617	3	democracy	democracy	NOUN
ftr-373	617	4	,	,	PUNCT
ftr-373	617	5	sovereignty	sovereignty	NOUN
ftr-373	617	6	and	and	CCONJ
ftr-373	617	7	tax	tax	NOUN
ftr-373	617	8	competition	competition	NOUN
ftr-373	617	9	589	589	NUM
ftr-373	617	10	offered	offer	VERB
ftr-373	617	11	by	by	ADP
ftr-373	617	12	ilan	ilan	PROPN
ftr-373	617	13	benshalom.103	benshalom.103	VERB
ftr-373	617	14	cosmopolitan	cosmopolitan	ADJ
ftr-373	617	15	ideals	ideal	NOUN
ftr-373	617	16	of	of	ADP
ftr-373	617	17	justice	justice	NOUN
ftr-373	617	18	would	would	AUX
ftr-373	617	19	dictate	dictate	VERB
ftr-373	617	20	transfers	transfer	NOUN
ftr-373	617	21	from	from	ADP
ftr-373	617	22	wealthy	wealthy	ADJ
ftr-373	617	23	states	state	NOUN
ftr-373	617	24	and	and	CCONJ
ftr-373	617	25	their	their	PRON
ftr-373	617	26	peoples	people	NOUN
ftr-373	617	27	to	to	ADP
ftr-373	617	28	poor	poor	ADJ
ftr-373	617	29	states	state	NOUN
ftr-373	617	30	,	,	PUNCT
ftr-373	617	31	without	without	ADP
ftr-373	617	32	regard	regard	NOUN
ftr-373	617	33	to	to	ADP
ftr-373	617	34	the	the	DET
ftr-373	617	35	political	political	ADJ
ftr-373	617	36	identity	identity	NOUN
ftr-373	617	37	of	of	ADP
ftr-373	617	38	the	the	DET
ftr-373	617	39	recipient	recipient	NOUN
ftr-373	617	40	.	.	PUNCT
ftr-373	618	1	thus	thus	ADV
ftr-373	618	2	,	,	PUNCT
ftr-373	618	3	japan	japan	PROPN
ftr-373	618	4	could	could	AUX
ftr-373	618	5	be	be	AUX
ftr-373	618	6	asked	ask	VERB
ftr-373	618	7	to	to	PART
ftr-373	618	8	redistribute	redistribute	VERB
ftr-373	618	9	to	to	ADP
ftr-373	618	10	north	north	PROPN
ftr-373	618	11	korea	korea	PROPN
ftr-373	618	12	,	,	PUNCT
ftr-373	618	13	and	and	CCONJ
ftr-373	618	14	israel	israel	PROPN
ftr-373	618	15	to	to	ADP
ftr-373	618	16	syria	syria	PROPN
ftr-373	618	17	,	,	PUNCT
ftr-373	618	18	irrespective	irrespective	ADV
ftr-373	618	19	of	of	ADP
ftr-373	618	20	the	the	DET
ftr-373	618	21	political	political	ADJ
ftr-373	618	22	and	and	CCONJ
ftr-373	618	23	military	military	ADJ
ftr-373	618	24	tensions	tension	NOUN
ftr-373	618	25	between	between	ADP
ftr-373	618	26	the	the	DET
ftr-373	618	27	states.104	states.104	NOUN
ftr-373	618	28	sadly	sadly	ADV
ftr-373	618	29	,	,	PUNCT
ftr-373	618	30	in	in	ADP
ftr-373	618	31	a	a	DET
ftr-373	618	32	world	world	NOUN
ftr-373	618	33	of	of	ADP
ftr-373	618	34	substantial	substantial	ADJ
ftr-373	618	35	political	political	ADJ
ftr-373	618	36	and	and	CCONJ
ftr-373	618	37	military	military	ADJ
ftr-373	618	38	conflict	conflict	NOUN
ftr-373	618	39	,	,	PUNCT
ftr-373	618	40	many	many	ADJ
ftr-373	618	41	other	other	ADJ
ftr-373	618	42	compelling	compelling	ADJ
ftr-373	618	43	examples	example	NOUN
ftr-373	618	44	can	can	AUX
ftr-373	618	45	be	be	AUX
ftr-373	618	46	drawn	draw	VERB
ftr-373	618	47	from	from	ADP
ftr-373	618	48	20th	20th	ADJ
ftr-373	618	49	century	century	NOUN
ftr-373	618	50	history	history	NOUN
ftr-373	618	51	to	to	ADP
ftr-373	618	52	the	the	DET
ftr-373	618	53	present	present	NOUN
ftr-373	618	54	.	.	PUNCT
ftr-373	619	1	even	even	ADV
ftr-373	619	2	if	if	SCONJ
ftr-373	619	3	the	the	DET
ftr-373	619	4	underlying	underlying	ADJ
ftr-373	619	5	cosmopolitan	cosmopolitan	ADJ
ftr-373	619	6	theory	theory	NOUN
ftr-373	619	7	were	be	AUX
ftr-373	619	8	morally	morally	ADV
ftr-373	619	9	sound	sound	ADJ
ftr-373	619	10	and	and	CCONJ
ftr-373	619	11	internally	internally	ADV
ftr-373	619	12	developed	develop	VERB
ftr-373	619	13	,	,	PUNCT
ftr-373	619	14	the	the	DET
ftr-373	619	15	practical	practical	ADJ
ftr-373	619	16	outcome	outcome	NOUN
ftr-373	619	17	would	would	AUX
ftr-373	619	18	be	be	AUX
ftr-373	619	19	a	a	DET
ftr-373	619	20	political	political	ADJ
ftr-373	619	21	non	non	ADJ
ftr-373	619	22	-	-	NOUN
ftr-373	619	23	starter	starter	ADJ
ftr-373	619	24	at	at	ADP
ftr-373	619	25	present	present	NOUN
ftr-373	619	26	.	.	PUNCT
ftr-373	620	1	ultimately	ultimately	ADV
ftr-373	620	2	,	,	PUNCT
ftr-373	620	3	the	the	DET
ftr-373	620	4	sovereign	sovereign	ADJ
ftr-373	620	5	state	state	NOUN
ftr-373	620	6	system	system	NOUN
ftr-373	620	7	requires	require	VERB
ftr-373	620	8	that	that	SCONJ
ftr-373	620	9	claims	claim	NOUN
ftr-373	620	10	for	for	ADP
ftr-373	620	11	internation	internation	NOUN
ftr-373	620	12	equity	equity	NOUN
ftr-373	620	13	either	either	CCONJ
ftr-373	620	14	find	find	VERB
ftr-373	620	15	a	a	DET
ftr-373	620	16	compatible	compatible	ADJ
ftr-373	620	17	interpretation	interpretation	NOUN
ftr-373	620	18	within	within	ADP
ftr-373	620	19	the	the	DET
ftr-373	620	20	sovereign	sovereign	ADJ
ftr-373	620	21	system	system	NOUN
ftr-373	620	22	or	or	CCONJ
ftr-373	620	23	argue	argue	VERB
ftr-373	620	24	persuasively	persuasively	ADV
ftr-373	620	25	and	and	CCONJ
ftr-373	620	26	plausible	plausible	ADJ
ftr-373	620	27	for	for	ADP
ftr-373	620	28	its	its	PRON
ftr-373	620	29	replacement.105	replacement.105	PROPN
ftr-373	620	30	thus	thus	ADV
ftr-373	620	31	,	,	PUNCT
ftr-373	620	32	arguments	argument	NOUN
ftr-373	620	33	against	against	ADP
ftr-373	620	34	tax	tax	NOUN
ftr-373	620	35	competition	competition	NOUN
ftr-373	620	36	based	base	VERB
ftr-373	620	37	on	on	ADP
ftr-373	620	38	inter	inter	ADJ
ftr-373	620	39	-	-	ADJ
ftr-373	620	40	nation	nation	ADJ
ftr-373	620	41	equity	equity	NOUN
ftr-373	620	42	face	face	VERB
ftr-373	620	43	a	a	DET
ftr-373	620	44	significant	significant	ADJ
ftr-373	620	45	hurdle	hurdle	NOUN
ftr-373	620	46	from	from	ADP
ftr-373	620	47	the	the	DET
ftr-373	620	48	sovereign	sovereign	ADJ
ftr-373	620	49	state	state	NOUN
ftr-373	620	50	system	system	NOUN
ftr-373	620	51	.	.	PUNCT
ftr-373	621	1	ii	ii	PROPN
ftr-373	621	2	.	.	PUNCT
ftr-373	622	1	revisiting	revisit	VERB
ftr-373	622	2	the	the	DET
ftr-373	622	3	classic	classic	ADJ
ftr-373	622	4	sovereign	sovereign	ADJ
ftr-373	622	5	state	state	NOUN
ftr-373	622	6	the	the	DET
ftr-373	622	7	second	second	ADJ
ftr-373	622	8	observation	observation	NOUN
ftr-373	622	9	we	we	PRON
ftr-373	622	10	can	can	AUX
ftr-373	622	11	make	make	VERB
ftr-373	622	12	with	with	ADP
ftr-373	622	13	respect	respect	NOUN
ftr-373	622	14	to	to	ADP
ftr-373	622	15	inter	inter	ADJ
ftr-373	622	16	-	-	ADJ
ftr-373	622	17	nation	nation	ADJ
ftr-373	622	18	equity	equity	NOUN
ftr-373	622	19	,	,	PUNCT
ftr-373	622	20	sovereignty	sovereignty	NOUN
ftr-373	622	21	,	,	PUNCT
ftr-373	622	22	and	and	CCONJ
ftr-373	622	23	challenges	challenge	NOUN
ftr-373	622	24	to	to	PART
ftr-373	622	25	tax	tax	NOUN
ftr-373	622	26	competition	competition	NOUN
ftr-373	622	27	is	be	AUX
ftr-373	622	28	that	that	SCONJ
ftr-373	622	29	history	history	NOUN
ftr-373	622	30	shows	show	VERB
ftr-373	622	31	us	we	PRON
ftr-373	622	32	the	the	DET
ftr-373	622	33	flexibility	flexibility	NOUN
ftr-373	622	34	of	of	ADP
ftr-373	622	35	the	the	DET
ftr-373	622	36	sovereign	sovereign	ADJ
ftr-373	622	37	nation	nation	NOUN
ftr-373	622	38	concept	concept	NOUN
ftr-373	622	39	.	.	PUNCT
ftr-373	623	1	the	the	DET
ftr-373	623	2	stereotyped	stereotype	VERB
ftr-373	623	3	concept	concept	NOUN
ftr-373	623	4	of	of	ADP
ftr-373	623	5	a	a	DET
ftr-373	623	6	sovereign	sovereign	ADJ
ftr-373	623	7	state	state	NOUN
ftr-373	623	8	as	as	ADV
ftr-373	623	9	independent	independent	ADJ
ftr-373	623	10	from	from	ADP
ftr-373	623	11	all	all	DET
ftr-373	623	12	external	external	ADJ
ftr-373	623	13	forces	force	NOUN
ftr-373	623	14	and	and	CCONJ
ftr-373	623	15	in	in	ADP
ftr-373	623	16	complete	complete	ADJ
ftr-373	623	17	control	control	NOUN
ftr-373	623	18	domestically	domestically	ADV
ftr-373	623	19	,	,	PUNCT
ftr-373	623	20	has	have	AUX
ftr-373	623	21	been	be	AUX
ftr-373	623	22	a	a	DET
ftr-373	623	23	fiction,106	fiction,106	NOUN
ftr-373	623	24	and	and	CCONJ
ftr-373	623	25	certainly	certainly	ADV
ftr-373	623	26	is	be	AUX
ftr-373	623	27	not	not	PART
ftr-373	623	28	theoretically	theoretically	ADV
ftr-373	623	29	required	require	VERB
ftr-373	623	30	today	today	NOUN
ftr-373	623	31	.	.	PUNCT
ftr-373	624	1	the	the	DET
ftr-373	624	2	“	"	PUNCT
ftr-373	624	3	compromises	compromise	NOUN
ftr-373	624	4	”	"	PUNCT
ftr-373	624	5	of	of	ADP
ftr-373	624	6	the	the	DET
ftr-373	624	7	20th	20th	ADJ
ftr-373	624	8	century	century	NOUN
ftr-373	624	9	to	to	ADP
ftr-373	624	10	the	the	DET
ftr-373	624	11	ideal	ideal	ADJ
ftr-373	624	12	image	image	NOUN
ftr-373	624	13	of	of	ADP
ftr-373	624	14	the	the	DET
ftr-373	624	15	sovereign	sovereign	ADJ
ftr-373	624	16	state	state	NOUN
ftr-373	624	17	include	include	VERB
ftr-373	624	18	acknowledgment	acknowledgment	NOUN
ftr-373	624	19	of	of	ADP
ftr-373	624	20	human	human	ADJ
ftr-373	624	21	rights	right	NOUN
ftr-373	624	22	claims	claim	NOUN
ftr-373	624	23	and	and	CCONJ
ftr-373	624	24	the	the	DET
ftr-373	624	25	recognition	recognition	NOUN
ftr-373	624	26	of	of	ADP
ftr-373	624	27	the	the	DET
ftr-373	624	28	illegitimacy	illegitimacy	NOUN
ftr-373	624	29	of	of	ADP
ftr-373	624	30	imperial	imperial	ADJ
ftr-373	624	31	rule	rule	NOUN
ftr-373	624	32	.	.	PUNCT
ftr-373	625	1	perhaps	perhaps	ADV
ftr-373	625	2	we	we	PRON
ftr-373	625	3	can	can	AUX
ftr-373	625	4	find	find	VERB
ftr-373	625	5	room	room	NOUN
ftr-373	625	6	for	for	ADP
ftr-373	625	7	a	a	DET
ftr-373	625	8	moderate	moderate	ADJ
ftr-373	625	9	variant	variant	NOUN
ftr-373	625	10	of	of	ADP
ftr-373	625	11	cosmopolitan	cosmopolitan	ADJ
ftr-373	625	12	theory	theory	NOUN
ftr-373	625	13	which	which	PRON
ftr-373	625	14	grants	grant	VERB
ftr-373	625	15	a	a	DET
ftr-373	625	16	special	special	ADJ
ftr-373	625	17	,	,	PUNCT
ftr-373	625	18	and	and	CCONJ
ftr-373	625	19	possibly	possibly	ADV
ftr-373	625	20	dominant	dominant	ADJ
ftr-373	625	21	,	,	PUNCT
ftr-373	625	22	obligation	obligation	NOUN
ftr-373	625	23	to	to	PART
ftr-373	625	24	fellow	fellow	VERB
ftr-373	625	25	citizens	citizen	NOUN
ftr-373	625	26	but	but	CCONJ
ftr-373	625	27	maintains	maintain	VERB
ftr-373	625	28	a	a	DET
ftr-373	625	29	heightened	heightened	ADJ
ftr-373	625	30	set	set	NOUN
ftr-373	625	31	of	of	ADP
ftr-373	625	32	duties	duty	NOUN
ftr-373	625	33	to	to	ADP
ftr-373	625	34	all	all	DET
ftr-373	625	35	persons	person	NOUN
ftr-373	625	36	.	.	PUNCT
ftr-373	626	1	one	one	NUM
ftr-373	626	2	question	question	NOUN
ftr-373	626	3	arises	arise	VERB
ftr-373	626	4	:	:	PUNCT
ftr-373	626	5	if	if	SCONJ
ftr-373	626	6	there	there	PRON
ftr-373	626	7	are	be	VERB
ftr-373	626	8	global	global	ADJ
ftr-373	626	9	duties	duty	NOUN
ftr-373	626	10	does	do	AUX
ftr-373	626	11	that	that	PRON
ftr-373	626	12	imply	imply	VERB
ftr-373	626	13	the	the	DET
ftr-373	626	14	need	need	NOUN
ftr-373	626	15	for	for	ADP
ftr-373	626	16	global	global	ADJ
ftr-373	626	17	institutions	institution	NOUN
ftr-373	626	18	(	(	PUNCT
ftr-373	626	19	even	even	ADV
ftr-373	626	20	if	if	SCONJ
ftr-373	626	21	not	not	PART
ftr-373	626	22	necessarily	necessarily	ADV
ftr-373	626	23	a	a	DET
ftr-373	626	24	world	world	NOUN
ftr-373	626	25	state	state	NOUN
ftr-373	626	26	)	)	PUNCT
ftr-373	626	27	?	?	PUNCT
ftr-373	627	1	once	once	ADV
ftr-373	627	2	again	again	ADV
ftr-373	627	3	,	,	PUNCT
ftr-373	627	4	if	if	SCONJ
ftr-373	627	5	the	the	DET
ftr-373	627	6	currently	currently	ADV
ftr-373	627	7	incomplete	incomplete	ADJ
ftr-373	627	8	cosmopolitan	cosmopolitan	ADJ
ftr-373	627	9	theories	theory	NOUN
ftr-373	627	10	could	could	AUX
ftr-373	627	11	develop	develop	VERB
ftr-373	627	12	a	a	DET
ftr-373	627	13	framework	framework	NOUN
ftr-373	627	14	for	for	ADP
ftr-373	627	15	the	the	DET
ftr-373	627	16	stable	stable	ADJ
ftr-373	627	17	world	world	NOUN
ftr-373	627	18	order	order	NOUN
ftr-373	627	19	that	that	PRON
ftr-373	627	20	would	would	AUX
ftr-373	627	21	implement	implement	VERB
ftr-373	627	22	their	their	PRON
ftr-373	627	23	vision	vision	NOUN
ftr-373	627	24	of	of	ADP
ftr-373	627	25	global	global	PROPN
ftr-373	627	26	justice,107	justice,107	PUNCT
ftr-373	627	27	the	the	DET
ftr-373	627	28	sovereign	sovereign	ADJ
ftr-373	627	29	state	state	NOUN
ftr-373	627	30	system	system	NOUN
ftr-373	627	31	might	might	AUX
ftr-373	627	32	be	be	AUX
ftr-373	627	33	flexible	flexible	ADJ
ftr-373	627	34	enough	enough	ADV
ftr-373	627	35	to	to	PART
ftr-373	627	36	accommodate	accommodate	VERB
ftr-373	627	37	it.108	it.108	ADP
ftr-373	627	38	103	103	NUM
ftr-373	627	39	.	.	PUNCT
ftr-373	628	1	benshalom	benshalom	NOUN
ftr-373	628	2	,	,	PUNCT
ftr-373	628	3	supra	supra	PROPN
ftr-373	628	4	note	note	NOUN
ftr-373	628	5	83	83	NUM
ftr-373	628	6	at	at	ADP
ftr-373	628	7	5	5	NUM
ftr-373	628	8	.	.	PUNCT
ftr-373	628	9	104	104	NUM
ftr-373	628	10	.	.	PUNCT
ftr-373	629	1	i	i	PRON
ftr-373	629	2	d.	d.	PROPN
ftr-373	629	3	105	105	NUM
ftr-373	629	4	.	.	PUNCT
ftr-373	630	1	see	see	VERB
ftr-373	630	2	generally	generally	ADV
ftr-373	630	3	benshalom	benshalom	NOUN
ftr-373	630	4	,	,	PUNCT
ftr-373	630	5	supra	supra	PROPN
ftr-373	630	6	note	note	NOUN
ftr-373	630	7	83	83	NUM
ftr-373	630	8	at	at	ADP
ftr-373	630	9	2	2	NUM
ftr-373	630	10	-	-	SYM
ftr-373	630	11	19	19	NUM
ftr-373	630	12	.	.	NOUN
ftr-373	630	13	106	106	NUM
ftr-373	630	14	.	.	PUNCT
ftr-373	631	1	see	see	VERB
ftr-373	631	2	,	,	PUNCT
ftr-373	631	3	e.g.	e.g.	ADV
ftr-373	631	4	,	,	PUNCT
ftr-373	631	5	ring	ring	NOUN
ftr-373	631	6	,	,	PUNCT
ftr-373	631	7	supra	supra	PROPN
ftr-373	631	8	note	note	NOUN
ftr-373	631	9	2	2	NUM
ftr-373	631	10	at	at	ADP
ftr-373	631	11	161	161	NUM
ftr-373	631	12	-	-	SYM
ftr-373	631	13	62	62	NUM
ftr-373	631	14	.	.	PUNCT
ftr-373	632	1	107	107	NUM
ftr-373	632	2	.	.	PUNCT
ftr-373	633	1	see	see	VERB
ftr-373	633	2	leif	leif	NOUN
ftr-373	633	3	wenar	wenar	NOUN
ftr-373	633	4	,	,	PUNCT
ftr-373	633	5	states	state	NOUN
ftr-373	633	6	,	,	PUNCT
ftr-373	633	7	individuals	individual	NOUN
ftr-373	633	8	,	,	PUNCT
ftr-373	633	9	and	and	CCONJ
ftr-373	633	10	equality	equality	NOUN
ftr-373	633	11	,	,	PUNCT
ftr-373	633	12	in	in	ADP
ftr-373	633	13	between	between	ADP
ftr-373	633	14	cosmopolitan	cosmopolitan	ADJ
ftr-373	633	15	ideals	ideal	NOUN
ftr-373	633	16	and	and	CCONJ
ftr-373	633	17	state	state	NOUN
ftr-373	633	18	sovereignty	sovereignty	NOUN
ftr-373	633	19	,	,	PUNCT
ftr-373	633	20	25	25	NUM
ftr-373	633	21	,	,	PUNCT
ftr-373	633	22	33	33	NUM
ftr-373	633	23	-	-	SYM
ftr-373	633	24	34	34	NUM
ftr-373	633	25	(	(	PUNCT
ftr-373	633	26	ronald	ronald	PROPN
ftr-373	633	27	tinnevelt	tinnevelt	PROPN
ftr-373	633	28	&	&	CCONJ
ftr-373	633	29	gert	gert	PROPN
ftr-373	633	30	verschraegen	verschraegen	PROPN
ftr-373	633	31	eds	eds	PROPN
ftr-373	633	32	.	.	PROPN
ftr-373	633	33	,	,	PUNCT
ftr-373	633	34	2006	2006	NUM
ftr-373	633	35	)	)	PUNCT
ftr-373	633	36	(	(	PUNCT
ftr-373	633	37	encouraging	encourage	VERB
ftr-373	633	38	cosmopolitan	cosmopolitan	ADJ
ftr-373	633	39	theorists	theorist	NOUN
ftr-373	633	40	to	to	PART
ftr-373	633	41	provide	provide	VERB
ftr-373	633	42	a	a	DET
ftr-373	633	43	more	more	ADV
ftr-373	633	44	comprehensive	comprehensive	ADJ
ftr-373	633	45	theory	theory	NOUN
ftr-373	633	46	)	)	PUNCT
ftr-373	633	47	.	.	PUNCT
ftr-373	634	1	108	108	NUM
ftr-373	634	2	.	.	PUNCT
ftr-373	635	1	simply	simply	ADV
ftr-373	635	2	taking	take	VERB
ftr-373	635	3	a	a	DET
ftr-373	635	4	basic	basic	ADJ
ftr-373	635	5	cosmopolitan	cosmopolitan	ADJ
ftr-373	635	6	duty	duty	NOUN
ftr-373	635	7	to	to	PART
ftr-373	635	8	redistribute	redistribute	VERB
ftr-373	635	9	to	to	ADP
ftr-373	635	10	others	other	NOUN
ftr-373	635	11	and	and	CCONJ
ftr-373	635	12	funneling	funnel	VERB
ftr-373	635	13	that	that	DET
ftr-373	635	14	duty	duty	NOUN
ftr-373	635	15	through	through	ADP
ftr-373	635	16	a	a	DET
ftr-373	635	17	world	world	NOUN
ftr-373	635	18	organization	organization	NOUN
ftr-373	635	19	(	(	PUNCT
ftr-373	635	20	instead	instead	ADV
ftr-373	635	21	of	of	ADP
ftr-373	635	22	a	a	DET
ftr-373	635	23	state	state	NOUN
ftr-373	635	24	-	-	PUNCT
ftr-373	635	25	to	to	ADP
ftr-373	635	26	-	-	PUNCT
ftr-373	635	27	state	state	NOUN
ftr-373	635	28	transfer	transfer	NOUN
ftr-373	635	29	,	,	PUNCT
ftr-373	635	30	as	as	ADP
ftr-373	635	31	in	in	ADP
ftr-373	635	32	the	the	DET
ftr-373	635	33	north	north	PROPN
ftr-373	635	34	korea	korea	PROPN
ftr-373	635	35	/	/	SYM
ftr-373	635	36	japan	japan	PROPN
ftr-373	635	37	and	and	CCONJ
ftr-373	635	38	syria	syria	PROPN
ftr-373	635	39	/	/	SYM
ftr-373	635	40	israel	israel	PROPN
ftr-373	635	41	examples	example	NOUN
ftr-373	635	42	)	)	PUNCT
ftr-373	635	43	would	would	AUX
ftr-373	635	44	fail	fail	VERB
ftr-373	635	45	to	to	PART
ftr-373	635	46	remedy	remedy	VERB
ftr-373	635	47	the	the	DET
ftr-373	635	48	590	590	NUM
ftr-373	635	49	florida	florida	PROPN
ftr-373	635	50	tax	tax	NOUN
ftr-373	635	51	review	review	NOUN
ftr-373	635	52	[	[	X
ftr-373	635	53	vol	vol	NOUN
ftr-373	635	54	.	.	PUNCT
ftr-373	635	55	9:5	9:5	NUM
ftr-373	635	56	b.	b.	PROPN
ftr-373	635	57	realistic	realistic	ADJ
ftr-373	635	58	application	application	NOUN
ftr-373	635	59	of	of	ADP
ftr-373	635	60	inter	inter	ADJ
ftr-373	635	61	-	-	ADJ
ftr-373	635	62	nation	nation	ADJ
ftr-373	635	63	equity	equity	NOUN
ftr-373	635	64	claims	claim	NOUN
ftr-373	635	65	but	but	CCONJ
ftr-373	635	66	until	until	SCONJ
ftr-373	635	67	cosmopolitan	cosmopolitan	ADJ
ftr-373	635	68	theories	theory	NOUN
ftr-373	635	69	answer	answer	VERB
ftr-373	635	70	these	these	DET
ftr-373	635	71	calls	call	NOUN
ftr-373	635	72	for	for	ADP
ftr-373	635	73	a	a	DET
ftr-373	635	74	more	more	ADV
ftr-373	635	75	specified	specified	ADJ
ftr-373	635	76	vision	vision	NOUN
ftr-373	635	77	of	of	ADP
ftr-373	635	78	the	the	DET
ftr-373	635	79	required	require	VERB
ftr-373	635	80	economic	economic	ADJ
ftr-373	635	81	justice	justice	NOUN
ftr-373	635	82	and	and	CCONJ
ftr-373	635	83	of	of	ADP
ftr-373	635	84	its	its	PRON
ftr-373	635	85	stable	stable	ADJ
ftr-373	635	86	implementation	implementation	NOUN
ftr-373	635	87	in	in	ADP
ftr-373	635	88	the	the	DET
ftr-373	635	89	world	world	NOUN
ftr-373	635	90	,	,	PUNCT
ftr-373	635	91	where	where	SCONJ
ftr-373	635	92	are	be	AUX
ftr-373	635	93	we	we	PRON
ftr-373	635	94	?	?	PUNCT
ftr-373	636	1	are	be	AUX
ftr-373	636	2	inter	inter	ADJ
ftr-373	636	3	-	-	ADJ
ftr-373	636	4	nation	nation	ADJ
ftr-373	636	5	equity	equity	NOUN
ftr-373	636	6	challenges	challenge	NOUN
ftr-373	636	7	to	to	ADP
ftr-373	636	8	tax	tax	NOUN
ftr-373	636	9	competition	competition	NOUN
ftr-373	636	10	without	without	ADP
ftr-373	636	11	support	support	NOUN
ftr-373	636	12	?	?	PUNCT
ftr-373	637	1	although	although	SCONJ
ftr-373	637	2	the	the	DET
ftr-373	637	3	strong	strong	ADJ
ftr-373	637	4	moral	moral	ADJ
ftr-373	637	5	claim	claim	NOUN
ftr-373	637	6	potentially	potentially	ADV
ftr-373	637	7	promised	promise	VERB
ftr-373	637	8	by	by	ADP
ftr-373	637	9	cosmopolitan	cosmopolitan	ADJ
ftr-373	637	10	theory	theory	NOUN
ftr-373	637	11	may	may	AUX
ftr-373	637	12	emerge	emerge	VERB
ftr-373	637	13	in	in	ADP
ftr-373	637	14	the	the	DET
ftr-373	637	15	future	future	NOUN
ftr-373	637	16	,	,	PUNCT
ftr-373	637	17	there	there	PRON
ftr-373	637	18	are	be	VERB
ftr-373	637	19	three	three	NUM
ftr-373	637	20	ways	way	NOUN
ftr-373	637	21	in	in	ADP
ftr-373	637	22	which	which	PRON
ftr-373	637	23	states	state	NOUN
ftr-373	637	24	can	can	AUX
ftr-373	637	25	press	press	VERB
ftr-373	637	26	an	an	DET
ftr-373	637	27	inter	inter	ADJ
ftr-373	637	28	-	-	ADJ
ftr-373	637	29	nation	nation	ADJ
ftr-373	637	30	equity	equity	NOUN
ftr-373	637	31	claim	claim	NOUN
ftr-373	637	32	in	in	ADP
ftr-373	637	33	the	the	DET
ftr-373	637	34	modern	modern	ADJ
ftr-373	637	35	sovereign	sovereign	ADJ
ftr-373	637	36	state	state	NOUN
ftr-373	637	37	world	world	NOUN
ftr-373	637	38	.	.	PUNCT
ftr-373	638	1	first	first	ADV
ftr-373	638	2	,	,	PUNCT
ftr-373	638	3	policy	policy	NOUN
ftr-373	638	4	makers	maker	NOUN
ftr-373	638	5	can	can	AUX
ftr-373	638	6	make	make	VERB
ftr-373	638	7	appeals	appeal	NOUN
ftr-373	638	8	on	on	ADP
ftr-373	638	9	humanitarian	humanitarian	ADJ
ftr-373	638	10	grounds	ground	NOUN
ftr-373	638	11	that	that	PRON
ftr-373	638	12	essentially	essentially	ADV
ftr-373	638	13	correspond	correspond	VERB
ftr-373	638	14	to	to	ADP
ftr-373	638	15	what	what	PRON
ftr-373	638	16	the	the	DET
ftr-373	638	17	literature	literature	NOUN
ftr-373	638	18	refers	refer	VERB
ftr-373	638	19	to	to	ADP
ftr-373	638	20	as	as	ADP
ftr-373	638	21	“	"	PUNCT
ftr-373	638	22	charity	charity	NOUN
ftr-373	638	23	,	,	PUNCT
ftr-373	638	24	”	"	PUNCT
ftr-373	638	25	in	in	ADP
ftr-373	638	26	contrast	contrast	NOUN
ftr-373	638	27	to	to	ADP
ftr-373	638	28	moral	moral	ADJ
ftr-373	638	29	obligations.109	obligations.109	ADJ
ftr-373	638	30	such	such	ADJ
ftr-373	638	31	calls	call	NOUN
ftr-373	638	32	are	be	AUX
ftr-373	638	33	weaker	weak	ADJ
ftr-373	638	34	than	than	ADP
ftr-373	638	35	a	a	DET
ftr-373	638	36	statement	statement	NOUN
ftr-373	638	37	of	of	ADP
ftr-373	638	38	moral	moral	ADJ
ftr-373	638	39	obligation	obligation	NOUN
ftr-373	638	40	,	,	PUNCT
ftr-373	638	41	and	and	CCONJ
ftr-373	638	42	according	accord	VERB
ftr-373	638	43	to	to	ADP
ftr-373	638	44	nagel	nagel	PROPN
ftr-373	638	45	do	do	AUX
ftr-373	638	46	not	not	PART
ftr-373	638	47	constitute	constitute	VERB
ftr-373	638	48	true	true	ADJ
ftr-373	638	49	global	global	ADJ
ftr-373	638	50	justice,110	justice,110	ADV
ftr-373	639	1	yet	yet	ADV
ftr-373	639	2	they	they	PRON
ftr-373	639	3	may	may	AUX
ftr-373	639	4	yield	yield	VERB
ftr-373	639	5	some	some	DET
ftr-373	639	6	results	result	NOUN
ftr-373	639	7	,	,	PUNCT
ftr-373	639	8	particularly	particularly	ADV
ftr-373	639	9	in	in	ADP
ftr-373	639	10	combination	combination	NOUN
ftr-373	639	11	with	with	ADP
ftr-373	639	12	the	the	DET
ftr-373	639	13	two	two	NUM
ftr-373	639	14	additional	additional	ADJ
ftr-373	639	15	points	point	NOUN
ftr-373	639	16	below	below	ADV
ftr-373	639	17	.	.	PUNCT
ftr-373	640	1	to	to	ADP
ftr-373	640	2	the	the	DET
ftr-373	640	3	extent	extent	NOUN
ftr-373	640	4	that	that	PRON
ftr-373	640	5	we	we	PRON
ftr-373	640	6	believe	believe	VERB
ftr-373	640	7	it	it	PRON
ftr-373	640	8	is	be	AUX
ftr-373	640	9	possible	possible	ADJ
ftr-373	640	10	to	to	PART
ftr-373	640	11	shift	shift	VERB
ftr-373	640	12	and	and	CCONJ
ftr-373	640	13	shape	shape	VERB
ftr-373	640	14	norms	norm	NOUN
ftr-373	640	15	and	and	CCONJ
ftr-373	640	16	behavior	behavior	NOUN
ftr-373	640	17	without	without	ADP
ftr-373	640	18	a	a	DET
ftr-373	640	19	full	full	ADJ
ftr-373	640	20	scale	scale	NOUN
ftr-373	640	21	rethinking	rethinking	NOUN
ftr-373	640	22	of	of	ADP
ftr-373	640	23	foundational	foundational	ADJ
ftr-373	640	24	philosophical	philosophical	ADJ
ftr-373	640	25	theory	theory	NOUN
ftr-373	640	26	,	,	PUNCT
ftr-373	640	27	developing	develop	VERB
ftr-373	640	28	countries	country	NOUN
ftr-373	640	29	might	might	AUX
ftr-373	640	30	benefit	benefit	VERB
ftr-373	640	31	from	from	ADP
ftr-373	640	32	efforts	effort	NOUN
ftr-373	640	33	to	to	PART
ftr-373	640	34	promote	promote	VERB
ftr-373	640	35	a	a	DET
ftr-373	640	36	charitable	charitable	ADJ
ftr-373	640	37	norm	norm	NOUN
ftr-373	640	38	of	of	ADP
ftr-373	640	39	this	this	DET
ftr-373	640	40	type	type	NOUN
ftr-373	640	41	.	.	PUNCT
ftr-373	641	1	second	second	ADJ
ftr-373	641	2	,	,	PUNCT
ftr-373	641	3	and	and	CCONJ
ftr-373	641	4	likely	likely	ADV
ftr-373	641	5	related	relate	VERB
ftr-373	641	6	to	to	ADP
ftr-373	641	7	the	the	DET
ftr-373	641	8	first	first	ADJ
ftr-373	641	9	,	,	PUNCT
ftr-373	641	10	it	it	PRON
ftr-373	641	11	may	may	AUX
ftr-373	641	12	be	be	AUX
ftr-373	641	13	possible	possible	ADJ
ftr-373	641	14	to	to	PART
ftr-373	641	15	expand	expand	VERB
ftr-373	641	16	upon	upon	SCONJ
ftr-373	641	17	some	some	PRON
ftr-373	641	18	of	of	ADP
ftr-373	641	19	the	the	DET
ftr-373	641	20	accepted	accepted	ADJ
ftr-373	641	21	thinking	thinking	NOUN
ftr-373	641	22	on	on	ADP
ftr-373	641	23	human	human	ADJ
ftr-373	641	24	rights	right	NOUN
ftr-373	641	25	to	to	PART
ftr-373	641	26	encompass	encompass	VERB
ftr-373	641	27	more	more	ADV
ftr-373	641	28	clearly	clearly	ADV
ftr-373	641	29	defined	define	VERB
ftr-373	641	30	economic	economic	ADJ
ftr-373	641	31	rights	right	NOUN
ftr-373	641	32	.	.	PUNCT
ftr-373	642	1	some	some	DET
ftr-373	642	2	scholars	scholar	NOUN
ftr-373	642	3	are	be	AUX
ftr-373	642	4	currently	currently	ADV
ftr-373	642	5	pursuing	pursue	VERB
ftr-373	642	6	this	this	DET
ftr-373	642	7	line	line	NOUN
ftr-373	642	8	of	of	ADP
ftr-373	642	9	reasoning,111	reasoning,111	PROPN
ftr-373	642	10	considering	consider	VERB
ftr-373	642	11	whether	whether	SCONJ
ftr-373	642	12	support	support	NOUN
ftr-373	642	13	for	for	ADP
ftr-373	642	14	human	human	ADJ
ftr-373	642	15	rights	right	NOUN
ftr-373	642	16	can	can	AUX
ftr-373	642	17	make	make	VERB
ftr-373	642	18	sense	sense	NOUN
ftr-373	642	19	without	without	ADP
ftr-373	642	20	a	a	DET
ftr-373	642	21	corresponding	correspond	VERB
ftr-373	642	22	commitment	commitment	NOUN
ftr-373	642	23	to	to	ADP
ftr-373	642	24	certain	certain	ADJ
ftr-373	642	25	economic	economic	ADJ
ftr-373	642	26	baselines	baseline	NOUN
ftr-373	642	27	for	for	ADP
ftr-373	642	28	the	the	DET
ftr-373	642	29	society	society	NOUN
ftr-373	642	30	.	.	PUNCT
ftr-373	643	1	if	if	SCONJ
ftr-373	643	2	the	the	DET
ftr-373	643	3	latter	latter	NOUN
ftr-373	643	4	can	can	AUX
ftr-373	643	5	be	be	AUX
ftr-373	643	6	established	establish	VERB
ftr-373	643	7	,	,	PUNCT
ftr-373	643	8	or	or	CCONJ
ftr-373	643	9	at	at	ADP
ftr-373	643	10	least	least	ADJ
ftr-373	643	11	argued	argue	VERB
ftr-373	643	12	,	,	PUNCT
ftr-373	643	13	then	then	ADV
ftr-373	643	14	ensuring	ensure	VERB
ftr-373	643	15	adequate	adequate	ADJ
ftr-373	643	16	tax	tax	NOUN
ftr-373	643	17	revenue	revenue	NOUN
ftr-373	643	18	to	to	ADP
ftr-373	643	19	those	those	DET
ftr-373	643	20	developing	develop	VERB
ftr-373	643	21	nations	nation	NOUN
ftr-373	643	22	which	which	PRON
ftr-373	643	23	are	be	AUX
ftr-373	643	24	the	the	DET
ftr-373	643	25	locus	locus	NOUN
ftr-373	643	26	of	of	ADP
ftr-373	643	27	significant	significant	ADJ
ftr-373	643	28	human	human	ADJ
ftr-373	643	29	rights	right	NOUN
ftr-373	643	30	concerns	concern	NOUN
ftr-373	643	31	(	(	PUNCT
ftr-373	643	32	in	in	ADP
ftr-373	643	33	terms	term	NOUN
ftr-373	643	34	of	of	ADP
ftr-373	643	35	standard	standard	NOUN
ftr-373	643	36	of	of	ADP
ftr-373	643	37	living	living	NOUN
ftr-373	643	38	and	and	CCONJ
ftr-373	643	39	related	related	ADJ
ftr-373	643	40	measures	measure	NOUN
ftr-373	643	41	)	)	PUNCT
ftr-373	643	42	could	could	AUX
ftr-373	643	43	constitute	constitute	VERB
ftr-373	643	44	a	a	DET
ftr-373	643	45	necessary	necessary	ADJ
ftr-373	643	46	component	component	NOUN
ftr-373	643	47	of	of	ADP
ftr-373	643	48	a	a	DET
ftr-373	643	49	national	national	ADJ
ftr-373	643	50	commitment	commitment	NOUN
ftr-373	643	51	to	to	ADP
ftr-373	643	52	human	human	ADJ
ftr-373	643	53	rights	right	NOUN
ftr-373	643	54	globally	globally	ADV
ftr-373	643	55	.	.	PUNCT
ftr-373	644	1	third	third	ADV
ftr-373	644	2	,	,	PUNCT
ftr-373	644	3	it	it	PRON
ftr-373	644	4	may	may	AUX
ftr-373	644	5	be	be	AUX
ftr-373	644	6	possible	possible	ADJ
ftr-373	644	7	to	to	PART
ftr-373	644	8	make	make	VERB
ftr-373	644	9	arguments	argument	NOUN
ftr-373	644	10	against	against	ADP
ftr-373	644	11	tax	tax	NOUN
ftr-373	644	12	competition	competition	NOUN
ftr-373	644	13	(	(	PUNCT
ftr-373	644	14	influenced	influence	VERB
ftr-373	644	15	by	by	ADP
ftr-373	644	16	inter	inter	ADJ
ftr-373	644	17	-	-	ADJ
ftr-373	644	18	nation	nation	ADJ
ftr-373	644	19	equity	equity	NOUN
ftr-373	644	20	)	)	PUNCT
ftr-373	644	21	that	that	PRON
ftr-373	644	22	appeal	appeal	VERB
ftr-373	644	23	to	to	ADP
ftr-373	644	24	the	the	DET
ftr-373	644	25	core	core	NOUN
ftr-373	644	26	of	of	ADP
ftr-373	644	27	state	state	NOUN
ftr-373	644	28	sovereignty	sovereignty	NOUN
ftr-373	644	29	–	–	PUNCT
ftr-373	644	30	the	the	DET
ftr-373	644	31	call	call	NOUN
ftr-373	644	32	to	to	ADP
ftr-373	644	33	national	national	ADJ
ftr-373	644	34	self	self	NOUN
ftr-373	644	35	interest	interest	NOUN
ftr-373	644	36	.	.	PUNCT
ftr-373	645	1	assuming	assume	VERB
ftr-373	645	2	a	a	DET
ftr-373	645	3	competing	compete	VERB
ftr-373	645	4	state	state	NOUN
ftr-373	645	5	inaccurately	inaccurately	ADV
ftr-373	645	6	views	view	VERB
ftr-373	645	7	its	its	PRON
ftr-373	645	8	competitive	competitive	ADJ
ftr-373	645	9	behavior	behavior	NOUN
ftr-373	645	10	as	as	ADP
ftr-373	645	11	beneficial	beneficial	ADJ
ftr-373	645	12	,	,	PUNCT
ftr-373	645	13	then	then	ADV
ftr-373	645	14	if	if	SCONJ
ftr-373	645	15	that	that	DET
ftr-373	645	16	state	state	NOUN
ftr-373	645	17	were	be	AUX
ftr-373	645	18	convinced	convince	VERB
ftr-373	645	19	its	its	PRON
ftr-373	645	20	calculation	calculation	NOUN
ftr-373	645	21	was	be	AUX
ftr-373	645	22	in	in	ADP
ftr-373	645	23	error	error	NOUN
ftr-373	645	24	it	it	PRON
ftr-373	645	25	might	might	AUX
ftr-373	645	26	change	change	VERB
ftr-373	645	27	its	its	PRON
ftr-373	645	28	tax	tax	NOUN
ftr-373	645	29	rules	rule	NOUN
ftr-373	645	30	and	and	CCONJ
ftr-373	645	31	eliminate	eliminate	VERB
ftr-373	645	32	the	the	DET
ftr-373	645	33	competitive	competitive	ADJ
ftr-373	645	34	component	component	NOUN
ftr-373	645	35	in	in	ADP
ftr-373	645	36	an	an	DET
ftr-373	645	37	act	act	NOUN
ftr-373	645	38	of	of	ADP
ftr-373	645	39	self	self	NOUN
ftr-373	645	40	interest	interest	NOUN
ftr-373	645	41	.	.	PUNCT
ftr-373	646	1	however	however	ADV
ftr-373	646	2	,	,	PUNCT
ftr-373	646	3	given	give	VERB
ftr-373	646	4	the	the	DET
ftr-373	646	5	problem	problem	NOUN
ftr-373	646	6	.	.	PUNCT
ftr-373	647	1	if	if	SCONJ
ftr-373	647	2	one	one	NUM
ftr-373	647	3	country	country	NOUN
ftr-373	647	4	strongly	strongly	ADV
ftr-373	647	5	resists	resist	VERB
ftr-373	647	6	direct	direct	ADJ
ftr-373	647	7	redistribution	redistribution	NOUN
ftr-373	647	8	to	to	ADP
ftr-373	647	9	another	another	DET
ftr-373	647	10	country	country	NOUN
ftr-373	647	11	given	give	VERB
ftr-373	647	12	their	their	PRON
ftr-373	647	13	military	military	ADJ
ftr-373	647	14	/	/	SYM
ftr-373	647	15	political	political	ADJ
ftr-373	647	16	situation	situation	NOUN
ftr-373	647	17	,	,	PUNCT
ftr-373	647	18	it	it	PRON
ftr-373	647	19	is	be	AUX
ftr-373	647	20	unlikely	unlikely	ADJ
ftr-373	647	21	to	to	PART
ftr-373	647	22	view	view	VERB
ftr-373	647	23	that	that	DET
ftr-373	647	24	transfer	transfer	NOUN
ftr-373	647	25	differently	differently	ADV
ftr-373	647	26	when	when	SCONJ
ftr-373	647	27	run	run	VERB
ftr-373	647	28	through	through	ADP
ftr-373	647	29	an	an	DET
ftr-373	647	30	international	international	ADJ
ftr-373	647	31	body	body	NOUN
ftr-373	647	32	.	.	PUNCT
ftr-373	648	1	the	the	DET
ftr-373	648	2	transferor	transferor	NOUN
ftr-373	648	3	state	state	NOUN
ftr-373	648	4	is	be	AUX
ftr-373	648	5	not	not	PART
ftr-373	648	6	in	in	ADP
ftr-373	648	7	need	need	NOUN
ftr-373	648	8	of	of	ADP
ftr-373	648	9	an	an	DET
ftr-373	648	10	intermediary	intermediary	NOUN
ftr-373	648	11	to	to	PART
ftr-373	648	12	save	save	VERB
ftr-373	648	13	face	face	NOUN
ftr-373	648	14	and	and	CCONJ
ftr-373	648	15	avoid	avoid	VERB
ftr-373	648	16	a	a	DET
ftr-373	648	17	direct	direct	ADJ
ftr-373	648	18	transfer	transfer	NOUN
ftr-373	648	19	it	it	PRON
ftr-373	648	20	objects	object	VERB
ftr-373	648	21	(	(	PUNCT
ftr-373	648	22	according	accord	VERB
ftr-373	648	23	to	to	ADP
ftr-373	648	24	the	the	DET
ftr-373	648	25	facts	fact	NOUN
ftr-373	648	26	of	of	ADP
ftr-373	648	27	the	the	DET
ftr-373	648	28	hypothetical	hypothetical	ADJ
ftr-373	648	29	)	)	PUNCT
ftr-373	648	30	to	to	ADP
ftr-373	648	31	such	such	DET
ftr-373	648	32	a	a	DET
ftr-373	648	33	transfer	transfer	NOUN
ftr-373	648	34	in	in	ADP
ftr-373	648	35	any	any	DET
ftr-373	648	36	form	form	NOUN
ftr-373	648	37	.	.	PUNCT
ftr-373	649	1	109	109	NUM
ftr-373	649	2	.	.	PUNCT
ftr-373	649	3	see	see	VERB
ftr-373	649	4	,	,	PUNCT
ftr-373	649	5	e.g.	e.g.	ADV
ftr-373	649	6	,	,	PUNCT
ftr-373	649	7	thomas	thomas	PROPN
ftr-373	649	8	nagel	nagel	PROPN
ftr-373	649	9	,	,	PUNCT
ftr-373	649	10	the	the	DET
ftr-373	649	11	problem	problem	NOUN
ftr-373	649	12	of	of	ADP
ftr-373	649	13	global	global	ADJ
ftr-373	649	14	justice	justice	NOUN
ftr-373	649	15	,	,	PUNCT
ftr-373	649	16	33	33	NUM
ftr-373	649	17	phil	phil	NOUN
ftr-373	649	18	.	.	PUNCT
ftr-373	649	19	&	&	CCONJ
ftr-373	649	20	pub	pub	PROPN
ftr-373	649	21	.	.	PUNCT
ftr-373	650	1	aff	aff	PROPN
ftr-373	650	2	.	.	PROPN
ftr-373	651	1	113	113	NUM
ftr-373	651	2	,	,	PUNCT
ftr-373	651	3	140	140	NUM
ftr-373	651	4	(	(	PUNCT
ftr-373	651	5	2005	2005	NUM
ftr-373	651	6	)	)	PUNCT
ftr-373	651	7	110	110	NUM
ftr-373	651	8	.	.	PUNCT
ftr-373	652	1	i	i	PRON
ftr-373	652	2	d.	d.	PROPN
ftr-373	652	3	111	111	NUM
ftr-373	652	4	.	.	PUNCT
ftr-373	653	1	see	see	VERB
ftr-373	653	2	,	,	PUNCT
ftr-373	653	3	e.g.	e.g.	ADV
ftr-373	653	4	,	,	PUNCT
ftr-373	653	5	allison	allison	PROPN
ftr-373	653	6	christians	christians	PROPN
ftr-373	653	7	,	,	PUNCT
ftr-373	653	8	fair	fair	ADJ
ftr-373	653	9	taxation	taxation	NOUN
ftr-373	653	10	as	as	ADP
ftr-373	653	11	a	a	DET
ftr-373	653	12	human	human	ADJ
ftr-373	653	13	right	right	NOUN
ftr-373	653	14	,	,	PUNCT
ftr-373	653	15	univ	univ	PROPN
ftr-373	653	16	.	.	PROPN
ftr-373	653	17	of	of	ADP
ftr-373	653	18	wisconsin	wisconsin	PROPN
ftr-373	653	19	legal	legal	ADJ
ftr-373	653	20	studies	study	NOUN
ftr-373	653	21	research	research	NOUN
ftr-373	653	22	paper	paper	NOUN
ftr-373	653	23	no	no	NOUN
ftr-373	653	24	.	.	PUNCT
ftr-373	654	1	1066	1066	NUM
ftr-373	654	2	available	available	ADJ
ftr-373	654	3	at	at	ADP
ftr-373	654	4	http://ssrn.com/abstract=1272446	http://ssrn.com/abstract=1272446	PROPN
ftr-373	654	5	.	.	PUNCT
ftr-373	654	6	2009	2009	NUM
ftr-373	654	7	]	]	PUNCT
ftr-373	654	8	democracy	democracy	NOUN
ftr-373	654	9	,	,	PUNCT
ftr-373	654	10	sovereignty	sovereignty	NOUN
ftr-373	654	11	and	and	CCONJ
ftr-373	654	12	tax	tax	NOUN
ftr-373	654	13	competition	competition	NOUN
ftr-373	654	14	591	591	NUM
ftr-373	654	15	difficulty	difficulty	NOUN
ftr-373	654	16	in	in	ADP
ftr-373	654	17	making	make	VERB
ftr-373	654	18	these	these	DET
ftr-373	654	19	determinations	determination	NOUN
ftr-373	654	20	in	in	ADP
ftr-373	654	21	many	many	ADJ
ftr-373	654	22	cases	case	NOUN
ftr-373	654	23	,	,	PUNCT
ftr-373	654	24	and	and	CCONJ
ftr-373	654	25	given	give	VERB
ftr-373	654	26	the	the	DET
ftr-373	654	27	pressures	pressure	NOUN
ftr-373	654	28	on	on	ADP
ftr-373	654	29	governments	government	NOUN
ftr-373	654	30	to	to	PART
ftr-373	654	31	appear	appear	VERB
ftr-373	654	32	active	active	ADJ
ftr-373	654	33	in	in	ADP
ftr-373	654	34	trying	try	VERB
ftr-373	654	35	to	to	PART
ftr-373	654	36	attract	attract	VERB
ftr-373	654	37	business	business	NOUN
ftr-373	654	38	,	,	PUNCT
ftr-373	654	39	this	this	DET
ftr-373	654	40	effort	effort	NOUN
ftr-373	654	41	at	at	ADP
ftr-373	654	42	persuasion	persuasion	NOUN
ftr-373	654	43	on	on	ADP
ftr-373	654	44	the	the	DET
ftr-373	654	45	facts	fact	NOUN
ftr-373	654	46	is	be	AUX
ftr-373	654	47	unlikely	unlikely	ADJ
ftr-373	654	48	to	to	PART
ftr-373	654	49	be	be	AUX
ftr-373	654	50	successful	successful	ADJ
ftr-373	654	51	.	.	PUNCT
ftr-373	655	1	but	but	CCONJ
ftr-373	655	2	another	another	DET
ftr-373	655	3	push	push	NOUN
ftr-373	655	4	at	at	ADP
ftr-373	655	5	self	self	NOUN
ftr-373	655	6	interest	interest	NOUN
ftr-373	655	7	remains	remain	VERB
ftr-373	655	8	,	,	PUNCT
ftr-373	655	9	this	this	DET
ftr-373	655	10	time	time	NOUN
ftr-373	655	11	on	on	ADP
ftr-373	655	12	the	the	DET
ftr-373	655	13	developed	develop	VERB
ftr-373	655	14	country	country	NOUN
ftr-373	655	15	side	side	NOUN
ftr-373	655	16	.	.	PUNCT
ftr-373	656	1	to	to	ADP
ftr-373	656	2	the	the	DET
ftr-373	656	3	extent	extent	NOUN
ftr-373	656	4	one	one	PRON
ftr-373	656	5	can	can	AUX
ftr-373	656	6	make	make	VERB
ftr-373	656	7	plausible	plausible	ADJ
ftr-373	656	8	arguments	argument	NOUN
ftr-373	656	9	that	that	SCONJ
ftr-373	656	10	the	the	DET
ftr-373	656	11	current	current	ADJ
ftr-373	656	12	distribution	distribution	NOUN
ftr-373	656	13	of	of	ADP
ftr-373	656	14	global	global	ADJ
ftr-373	656	15	tax	tax	NOUN
ftr-373	656	16	revenues	revenue	NOUN
ftr-373	656	17	among	among	ADP
ftr-373	656	18	states	state	NOUN
ftr-373	656	19	is	be	AUX
ftr-373	656	20	not	not	PART
ftr-373	656	21	merely	merely	ADV
ftr-373	656	22	inadequate	inadequate	ADJ
ftr-373	656	23	for	for	ADP
ftr-373	656	24	developing	develop	VERB
ftr-373	656	25	countries	country	NOUN
ftr-373	656	26	,	,	PUNCT
ftr-373	656	27	but	but	CCONJ
ftr-373	656	28	also	also	ADV
ftr-373	656	29	inevitably	inevitably	ADV
ftr-373	656	30	undesirable	undesirable	ADJ
ftr-373	656	31	for	for	ADP
ftr-373	656	32	developed	develop	VERB
ftr-373	656	33	countries	country	NOUN
ftr-373	656	34	(	(	PUNCT
ftr-373	656	35	perhaps	perhaps	ADV
ftr-373	656	36	due	due	ADJ
ftr-373	656	37	to	to	ADP
ftr-373	656	38	decreased	decrease	VERB
ftr-373	656	39	political	political	ADJ
ftr-373	656	40	stability	stability	NOUN
ftr-373	656	41	in	in	ADP
ftr-373	656	42	developing	develop	VERB
ftr-373	656	43	countries	country	NOUN
ftr-373	656	44	,	,	PUNCT
ftr-373	656	45	or	or	CCONJ
ftr-373	656	46	due	due	ADP
ftr-373	656	47	to	to	ADP
ftr-373	656	48	a	a	DET
ftr-373	656	49	stagnant	stagnant	ADJ
ftr-373	656	50	consumer	consumer	NOUN
ftr-373	656	51	market	market	NOUN
ftr-373	656	52	in	in	ADP
ftr-373	656	53	those	those	DET
ftr-373	656	54	countries	country	NOUN
ftr-373	656	55	)	)	PUNCT
ftr-373	656	56	,	,	PUNCT
ftr-373	656	57	then	then	ADV
ftr-373	656	58	challenges	challenge	VERB
ftr-373	656	59	to	to	ADP
ftr-373	656	60	tax	tax	NOUN
ftr-373	656	61	competition	competition	NOUN
ftr-373	656	62	and	and	CCONJ
ftr-373	656	63	the	the	DET
ftr-373	656	64	race	race	NOUN
ftr-373	656	65	to	to	ADP
ftr-373	656	66	the	the	DET
ftr-373	656	67	bottom	bottom	NOUN
ftr-373	656	68	could	could	AUX
ftr-373	656	69	be	be	AUX
ftr-373	656	70	re	re	VERB
ftr-373	656	71	-	-	VERB
ftr-373	656	72	cast	cast	VERB
ftr-373	656	73	in	in	ADP
ftr-373	656	74	a	a	DET
ftr-373	656	75	manner	manner	NOUN
ftr-373	656	76	entirely	entirely	ADV
ftr-373	656	77	consistent	consistent	ADJ
ftr-373	656	78	with	with	ADP
ftr-373	656	79	the	the	DET
ftr-373	656	80	operation	operation	NOUN
ftr-373	656	81	of	of	ADP
ftr-373	656	82	a	a	DET
ftr-373	656	83	sovereign	sovereign	ADJ
ftr-373	656	84	state	state	NOUN
ftr-373	656	85	world	world	NOUN
ftr-373	656	86	system	system	NOUN
ftr-373	656	87	.	.	PUNCT
ftr-373	657	1	thus	thus	ADV
ftr-373	657	2	,	,	PUNCT
ftr-373	657	3	given	give	VERB
ftr-373	657	4	that	that	DET
ftr-373	657	5	cosmopolitan	cosmopolitan	ADJ
ftr-373	657	6	theories	theory	NOUN
ftr-373	657	7	of	of	ADP
ftr-373	657	8	justice	justice	NOUN
ftr-373	657	9	have	have	AUX
ftr-373	657	10	not	not	PART
ftr-373	657	11	yet	yet	ADV
ftr-373	657	12	unseated	unseat	VERB
ftr-373	657	13	the	the	DET
ftr-373	657	14	sovereign	sovereign	ADJ
ftr-373	657	15	state	state	NOUN
ftr-373	657	16	system	system	NOUN
ftr-373	657	17	,	,	PUNCT
ftr-373	657	18	either	either	CCONJ
ftr-373	657	19	as	as	ADP
ftr-373	657	20	a	a	DET
ftr-373	657	21	theoretical	theoretical	ADJ
ftr-373	657	22	or	or	CCONJ
ftr-373	657	23	practical	practical	ADJ
ftr-373	657	24	matter	matter	NOUN
ftr-373	657	25	,	,	PUNCT
ftr-373	657	26	their	their	PRON
ftr-373	657	27	moral	moral	ADJ
ftr-373	657	28	claims	claim	NOUN
ftr-373	657	29	for	for	ADP
ftr-373	657	30	inter	inter	ADJ
ftr-373	657	31	-	-	ADJ
ftr-373	657	32	nation	nation	ADJ
ftr-373	657	33	equity	equity	NOUN
ftr-373	657	34	as	as	ADP
ftr-373	657	35	its	its	PRON
ftr-373	657	36	relates	relate	NOUN
ftr-373	657	37	to	to	ADP
ftr-373	657	38	tax	tax	NOUN
ftr-373	657	39	competition	competition	NOUN
ftr-373	657	40	will	will	AUX
ftr-373	657	41	have	have	VERB
ftr-373	657	42	limited	limited	ADJ
ftr-373	657	43	force	force	NOUN
ftr-373	657	44	.	.	PUNCT
ftr-373	658	1	advocates	advocate	NOUN
ftr-373	658	2	for	for	ADP
ftr-373	658	3	developing	develop	VERB
ftr-373	658	4	countries	country	NOUN
ftr-373	658	5	must	must	AUX
ftr-373	658	6	therefore	therefore	ADV
ftr-373	658	7	look	look	VERB
ftr-373	658	8	to	to	ADP
ftr-373	658	9	charity	charity	NOUN
ftr-373	658	10	arguments	argument	NOUN
ftr-373	658	11	,	,	PUNCT
ftr-373	658	12	to	to	ADP
ftr-373	658	13	national	national	ADJ
ftr-373	658	14	self	self	NOUN
ftr-373	658	15	-	-	PUNCT
ftr-373	658	16	interest	interest	NOUN
ftr-373	658	17	,	,	PUNCT
ftr-373	658	18	and	and	CCONJ
ftr-373	658	19	to	to	ADP
ftr-373	658	20	an	an	DET
ftr-373	658	21	expanded	expand	VERB
ftr-373	658	22	and	and	CCONJ
ftr-373	658	23	clarified	clarify	VERB
ftr-373	658	24	conception	conception	NOUN
ftr-373	658	25	of	of	ADP
ftr-373	658	26	human	human	ADJ
ftr-373	658	27	rights	right	NOUN
ftr-373	658	28	(	(	PUNCT
ftr-373	658	29	with	with	ADP
ftr-373	658	30	a	a	DET
ftr-373	658	31	detailed	detailed	ADJ
ftr-373	658	32	economic	economic	ADJ
ftr-373	658	33	component	component	NOUN
ftr-373	658	34	)	)	PUNCT
ftr-373	658	35	to	to	PART
ftr-373	658	36	achieve	achieve	VERB
ftr-373	658	37	their	their	PRON
ftr-373	658	38	desired	desire	VERB
ftr-373	658	39	fiscal	fiscal	ADJ
ftr-373	658	40	changes	change	NOUN
ftr-373	658	41	.	.	PUNCT
ftr-373	659	1	iv	iv	X
ftr-373	659	2	.	.	PUNCT
ftr-373	659	3	strategic	strategic	ADJ
ftr-373	659	4	use	use	NOUN
ftr-373	659	5	of	of	ADP
ftr-373	659	6	sovereignty	sovereignty	NOUN
ftr-373	659	7	in	in	ADP
ftr-373	659	8	the	the	DET
ftr-373	659	9	mission	mission	NOUN
ftr-373	659	10	to	to	PART
ftr-373	659	11	secure	secure	VERB
ftr-373	659	12	cooperation	cooperation	NOUN
ftr-373	659	13	over	over	ADP
ftr-373	659	14	tax	tax	NOUN
ftr-373	659	15	competition	competition	NOUN
ftr-373	659	16	if	if	SCONJ
ftr-373	659	17	a	a	DET
ftr-373	659	18	sovereign	sovereign	ADJ
ftr-373	659	19	state	state	NOUN
ftr-373	659	20	system	system	NOUN
ftr-373	659	21	remains	remain	VERB
ftr-373	659	22	the	the	DET
ftr-373	659	23	framework	framework	NOUN
ftr-373	659	24	against	against	ADP
ftr-373	659	25	which	which	PRON
ftr-373	659	26	the	the	DET
ftr-373	659	27	battle	battle	NOUN
ftr-373	659	28	over	over	ADP
ftr-373	659	29	tax	tax	NOUN
ftr-373	659	30	competition	competition	NOUN
ftr-373	659	31	rages	rage	NOUN
ftr-373	659	32	,	,	PUNCT
ftr-373	659	33	can	can	AUX
ftr-373	659	34	features	feature	NOUN
ftr-373	659	35	of	of	ADP
ftr-373	659	36	the	the	DET
ftr-373	659	37	sovereign	sovereign	ADJ
ftr-373	659	38	state	state	NOUN
ftr-373	659	39	system	system	NOUN
ftr-373	659	40	be	be	AUX
ftr-373	659	41	co	co	VERB
ftr-373	659	42	-	-	VERB
ftr-373	659	43	opted	opt	VERB
ftr-373	659	44	by	by	ADP
ftr-373	659	45	those	those	PRON
ftr-373	659	46	aiming	aim	VERB
ftr-373	659	47	to	to	PART
ftr-373	659	48	curb	curb	VERB
ftr-373	659	49	harmful	harmful	ADJ
ftr-373	659	50	tax	tax	NOUN
ftr-373	659	51	competition	competition	NOUN
ftr-373	659	52	?	?	PUNCT
ftr-373	660	1	rather	rather	ADV
ftr-373	660	2	than	than	ADP
ftr-373	660	3	serving	serve	VERB
ftr-373	660	4	as	as	ADP
ftr-373	660	5	a	a	DET
ftr-373	660	6	reminder	reminder	NOUN
ftr-373	660	7	of	of	ADP
ftr-373	660	8	our	our	PRON
ftr-373	660	9	current	current	ADJ
ftr-373	660	10	absence	absence	NOUN
ftr-373	660	11	of	of	ADP
ftr-373	660	12	a	a	DET
ftr-373	660	13	complete	complete	ADJ
ftr-373	660	14	,	,	PUNCT
ftr-373	660	15	viable	viable	ADJ
ftr-373	660	16	theoretical	theoretical	ADJ
ftr-373	660	17	framework	framework	NOUN
ftr-373	660	18	of	of	ADP
ftr-373	660	19	global	global	ADJ
ftr-373	660	20	justice	justice	PROPN
ftr-373	660	21	that	that	PRON
ftr-373	660	22	would	would	AUX
ftr-373	660	23	demand	demand	VERB
ftr-373	660	24	increased	increase	VERB
ftr-373	660	25	attention	attention	NOUN
ftr-373	660	26	to	to	ADP
ftr-373	660	27	equity	equity	NOUN
ftr-373	660	28	,	,	PUNCT
ftr-373	660	29	can	can	AUX
ftr-373	660	30	the	the	DET
ftr-373	660	31	sovereign	sovereign	ADJ
ftr-373	660	32	state	state	NOUN
ftr-373	660	33	become	become	VERB
ftr-373	660	34	part	part	NOUN
ftr-373	660	35	of	of	ADP
ftr-373	660	36	the	the	DET
ftr-373	660	37	solution	solution	NOUN
ftr-373	660	38	?	?	PUNCT
ftr-373	661	1	this	this	DET
ftr-373	661	2	section	section	NOUN
ftr-373	661	3	explores	explore	VERB
ftr-373	661	4	a	a	DET
ftr-373	661	5	range	range	NOUN
ftr-373	661	6	of	of	ADP
ftr-373	661	7	connected	connected	ADJ
ftr-373	661	8	strategies	strategy	NOUN
ftr-373	661	9	that	that	PRON
ftr-373	661	10	might	might	AUX
ftr-373	661	11	be	be	AUX
ftr-373	661	12	available	available	ADJ
ftr-373	661	13	in	in	ADP
ftr-373	661	14	different	different	ADJ
ftr-373	661	15	circumstances	circumstance	NOUN
ftr-373	661	16	and	and	CCONJ
ftr-373	661	17	in	in	ADP
ftr-373	661	18	different	different	ADJ
ftr-373	661	19	combinations	combination	NOUN
ftr-373	661	20	.	.	PUNCT
ftr-373	662	1	a.	a.	NOUN
ftr-373	662	2	resurgent	resurgent	ADJ
ftr-373	662	3	sovereignty	sovereignty	NOUN
ftr-373	662	4	claim	claim	VERB
ftr-373	662	5	the	the	DET
ftr-373	662	6	first	first	ADJ
ftr-373	662	7	possibility	possibility	NOUN
ftr-373	662	8	is	be	AUX
ftr-373	662	9	a	a	DET
ftr-373	662	10	return	return	NOUN
ftr-373	662	11	to	to	ADP
ftr-373	662	12	tax	tax	NOUN
ftr-373	662	13	sovereignty	sovereignty	NOUN
ftr-373	662	14	–	–	PUNCT
ftr-373	662	15	the	the	DET
ftr-373	662	16	very	very	ADJ
ftr-373	662	17	place	place	NOUN
ftr-373	662	18	we	we	PRON
ftr-373	662	19	left	leave	VERB
ftr-373	662	20	with	with	ADP
ftr-373	662	21	an	an	DET
ftr-373	662	22	impasse	impasse	NOUN
ftr-373	662	23	.	.	PUNCT
ftr-373	663	1	is	be	AUX
ftr-373	663	2	it	it	PRON
ftr-373	663	3	possible	possible	ADJ
ftr-373	663	4	to	to	PART
ftr-373	663	5	characterize	characterize	VERB
ftr-373	663	6	a	a	DET
ftr-373	663	7	subset	subset	NOUN
ftr-373	663	8	of	of	ADP
ftr-373	663	9	tax	tax	NOUN
ftr-373	663	10	competition	competition	NOUN
ftr-373	663	11	practices	practice	NOUN
ftr-373	663	12	–	–	PUNCT
ftr-373	663	13	those	those	PRON
ftr-373	663	14	that	that	PRON
ftr-373	663	15	really	really	ADV
ftr-373	663	16	constitute	constitute	VERB
ftr-373	663	17	tax	tax	NOUN
ftr-373	663	18	evasion	evasion	NOUN
ftr-373	663	19	–	–	PUNCT
ftr-373	663	20	112	112	NUM
ftr-373	663	21	as	as	ADP
ftr-373	663	22	cases	case	NOUN
ftr-373	663	23	in	in	ADP
ftr-373	663	24	which	which	PRON
ftr-373	663	25	it	it	PRON
ftr-373	663	26	is	be	AUX
ftr-373	663	27	not	not	PART
ftr-373	663	28	“	"	PUNCT
ftr-373	663	29	merely	merely	ADV
ftr-373	663	30	”	"	PUNCT
ftr-373	663	31	the	the	DET
ftr-373	663	32	general	general	ADJ
ftr-373	663	33	tax	tax	NOUN
ftr-373	663	34	sovereignty	sovereignty	NOUN
ftr-373	663	35	of	of	ADP
ftr-373	663	36	the	the	DET
ftr-373	663	37	state	state	NOUN
ftr-373	663	38	that	that	PRON
ftr-373	663	39	is	be	AUX
ftr-373	663	40	at	at	ADP
ftr-373	663	41	risk	risk	NOUN
ftr-373	663	42	but	but	CCONJ
ftr-373	663	43	instead	instead	ADV
ftr-373	663	44	the	the	DET
ftr-373	663	45	more	more	ADV
ftr-373	663	46	fundamental	fundamental	ADJ
ftr-373	663	47	obligations	obligation	NOUN
ftr-373	663	48	of	of	ADP
ftr-373	663	49	accountability	accountability	NOUN
ftr-373	663	50	to	to	ADP
ftr-373	663	51	its	its	PRON
ftr-373	663	52	people	people	NOUN
ftr-373	663	53	?	?	PUNCT
ftr-373	664	1	consider	consider	VERB
ftr-373	664	2	country	country	NOUN
ftr-373	664	3	x	x	NOUN
ftr-373	664	4	,	,	PUNCT
ftr-373	664	5	with	with	ADP
ftr-373	664	6	a	a	DET
ftr-373	664	7	number	number	NOUN
ftr-373	664	8	of	of	ADP
ftr-373	664	9	resident	resident	ADJ
ftr-373	664	10	multinational	multinational	ADJ
ftr-373	664	11	corporations	corporation	NOUN
ftr-373	664	12	and	and	CCONJ
ftr-373	664	13	wealthy	wealthy	ADJ
ftr-373	664	14	individuals	individual	NOUN
ftr-373	664	15	who	who	PRON
ftr-373	664	16	have	have	AUX
ftr-373	664	17	invested	invest	VERB
ftr-373	664	18	in	in	ADP
ftr-373	664	19	havens	haven	NOUN
ftr-373	664	20	in	in	ADP
ftr-373	664	21	an	an	DET
ftr-373	664	22	effort	effort	NOUN
ftr-373	664	23	to	to	PART
ftr-373	664	24	hide	hide	VERB
ftr-373	664	25	and	and	CCONJ
ftr-373	664	26	avoid	avoid	VERB
ftr-373	664	27	112	112	NUM
ftr-373	664	28	.	.	PUNCT
ftr-373	665	1	even	even	ADV
ftr-373	665	2	this	this	DET
ftr-373	665	3	term	term	NOUN
ftr-373	665	4	is	be	AUX
ftr-373	665	5	likely	likely	ADJ
ftr-373	665	6	to	to	PART
ftr-373	665	7	elicit	elicit	VERB
ftr-373	665	8	some	some	DET
ftr-373	665	9	disagreement	disagreement	NOUN
ftr-373	665	10	over	over	ADP
ftr-373	665	11	what	what	PRON
ftr-373	665	12	constitutes	constitute	VERB
ftr-373	665	13	permissible	permissible	ADJ
ftr-373	665	14	facilitation	facilitation	NOUN
ftr-373	665	15	of	of	ADP
ftr-373	665	16	non	non	ADJ
ftr-373	665	17	-	-	NOUN
ftr-373	665	18	payment	payment	NOUN
ftr-373	665	19	of	of	ADP
ftr-373	665	20	tax	tax	NOUN
ftr-373	665	21	in	in	ADP
ftr-373	665	22	a	a	DET
ftr-373	665	23	home	home	NOUN
ftr-373	665	24	jurisdiction	jurisdiction	NOUN
ftr-373	665	25	and	and	CCONJ
ftr-373	665	26	what	what	PRON
ftr-373	665	27	does	do	VERB
ftr-373	665	28	not	not	PART
ftr-373	665	29	.	.	PUNCT
ftr-373	666	1	592	592	NUM
ftr-373	666	2	florida	florida	PROPN
ftr-373	666	3	tax	tax	NOUN
ftr-373	666	4	review	review	NOUN
ftr-373	666	5	[	[	X
ftr-373	666	6	vol	vol	NOUN
ftr-373	666	7	.	.	PUNCT
ftr-373	666	8	9:5	9:5	NUM
ftr-373	666	9	otherwise	otherwise	ADV
ftr-373	666	10	due	due	ADJ
ftr-373	666	11	country	country	NOUN
ftr-373	666	12	x	x	X
ftr-373	666	13	tax	tax	NOUN
ftr-373	666	14	.	.	PUNCT
ftr-373	667	1	if	if	SCONJ
ftr-373	667	2	country	country	NOUN
ftr-373	667	3	x	x	PUNCT
ftr-373	667	4	can	can	AUX
ftr-373	667	5	not	not	PART
ftr-373	667	6	guarantee	guarantee	VERB
ftr-373	667	7	to	to	ADP
ftr-373	667	8	its	its	PRON
ftr-373	667	9	population	population	NOUN
ftr-373	667	10	that	that	SCONJ
ftr-373	667	11	it	it	PRON
ftr-373	667	12	is	be	AUX
ftr-373	667	13	acting	act	VERB
ftr-373	667	14	with	with	ADP
ftr-373	667	15	reasonably	reasonably	ADV
ftr-373	667	16	full	full	ADJ
ftr-373	667	17	and	and	CCONJ
ftr-373	667	18	complete	complete	ADJ
ftr-373	667	19	knowledge	knowledge	NOUN
ftr-373	667	20	in	in	ADP
ftr-373	667	21	imposing	impose	VERB
ftr-373	667	22	tax	tax	NOUN
ftr-373	667	23	burdens	burden	NOUN
ftr-373	667	24	and	and	CCONJ
ftr-373	667	25	enforcing	enforce	VERB
ftr-373	667	26	tax	tax	NOUN
ftr-373	667	27	rules,113	rules,113	PROPN
ftr-373	667	28	(	(	PUNCT
ftr-373	667	29	i.e.	i.e.	X
ftr-373	667	30	that	that	SCONJ
ftr-373	667	31	its	its	PRON
ftr-373	667	32	tax	tax	NOUN
ftr-373	667	33	bills	bill	NOUN
ftr-373	667	34	and	and	CCONJ
ftr-373	667	35	enforcement	enforcement	NOUN
ftr-373	667	36	actions	action	NOUN
ftr-373	667	37	adequately	adequately	ADV
ftr-373	667	38	reflect	reflect	VERB
ftr-373	667	39	the	the	DET
ftr-373	667	40	realty	realty	NOUN
ftr-373	667	41	of	of	ADP
ftr-373	667	42	its	its	PRON
ftr-373	667	43	own	own	ADJ
ftr-373	667	44	taxpayers	taxpayer	NOUN
ftr-373	667	45	’	’	PART
ftr-373	667	46	haven	haven	NOUN
ftr-373	667	47	investments	investment	NOUN
ftr-373	667	48	)	)	PUNCT
ftr-373	667	49	and	and	CCONJ
ftr-373	667	50	if	if	SCONJ
ftr-373	667	51	the	the	DET
ftr-373	667	52	people	people	NOUN
ftr-373	667	53	can	can	AUX
ftr-373	667	54	not	not	PART
ftr-373	667	55	verify	verify	VERB
ftr-373	667	56	those	those	DET
ftr-373	667	57	decisions	decision	NOUN
ftr-373	667	58	,	,	PUNCT
ftr-373	667	59	is	be	AUX
ftr-373	667	60	a	a	DET
ftr-373	667	61	vital	vital	ADJ
ftr-373	667	62	component	component	NOUN
ftr-373	667	63	of	of	ADP
ftr-373	667	64	a	a	DET
ftr-373	667	65	legitimate	legitimate	ADJ
ftr-373	667	66	democracy	democracy	NOUN
ftr-373	667	67	–	–	PUNCT
ftr-373	667	68	accountability	accountability	NOUN
ftr-373	667	69	–	–	PUNCT
ftr-373	667	70	missing	missing	ADJ
ftr-373	667	71	?	?	PUNCT
ftr-373	668	1	to	to	ADP
ftr-373	668	2	the	the	DET
ftr-373	668	3	extent	extent	NOUN
ftr-373	668	4	that	that	SCONJ
ftr-373	668	5	this	this	DET
ftr-373	668	6	line	line	NOUN
ftr-373	668	7	of	of	ADP
ftr-373	668	8	reasoning	reasoning	NOUN
ftr-373	668	9	can	can	AUX
ftr-373	668	10	successfully	successfully	ADV
ftr-373	668	11	refocus	refocus	VERB
ftr-373	668	12	the	the	DET
ftr-373	668	13	competing	compete	VERB
ftr-373	668	14	sovereignty	sovereignty	NOUN
ftr-373	668	15	claims	claim	VERB
ftr-373	668	16	,	,	PUNCT
ftr-373	668	17	it	it	PRON
ftr-373	668	18	could	could	AUX
ftr-373	668	19	provide	provide	VERB
ftr-373	668	20	support	support	NOUN
ftr-373	668	21	in	in	ADP
ftr-373	668	22	a	a	DET
ftr-373	668	23	subset	subset	NOUN
ftr-373	668	24	of	of	ADP
ftr-373	668	25	cases	case	NOUN
ftr-373	668	26	.	.	PUNCT
ftr-373	669	1	in	in	ADP
ftr-373	669	2	addition	addition	NOUN
ftr-373	669	3	to	to	ADP
ftr-373	669	4	framing	frame	VERB
ftr-373	669	5	the	the	DET
ftr-373	669	6	revitalized	revitalize	VERB
ftr-373	669	7	sovereignty	sovereignty	NOUN
ftr-373	669	8	argument	argument	NOUN
ftr-373	669	9	as	as	ADP
ftr-373	669	10	a	a	DET
ftr-373	669	11	question	question	NOUN
ftr-373	669	12	of	of	ADP
ftr-373	669	13	accountability	accountability	NOUN
ftr-373	669	14	,	,	PUNCT
ftr-373	669	15	it	it	PRON
ftr-373	669	16	might	might	AUX
ftr-373	669	17	be	be	AUX
ftr-373	669	18	useful	useful	ADJ
ftr-373	669	19	to	to	PART
ftr-373	669	20	return	return	VERB
ftr-373	669	21	to	to	ADP
ftr-373	669	22	the	the	DET
ftr-373	669	23	core	core	ADJ
ftr-373	669	24	definition	definition	NOUN
ftr-373	669	25	of	of	ADP
ftr-373	669	26	a	a	DET
ftr-373	669	27	sovereign	sovereign	ADJ
ftr-373	669	28	state	state	NOUN
ftr-373	669	29	.	.	PUNCT
ftr-373	670	1	recall	recall	VERB
ftr-373	670	2	that	that	SCONJ
ftr-373	670	3	despite	despite	SCONJ
ftr-373	670	4	some	some	DET
ftr-373	670	5	variation	variation	NOUN
ftr-373	670	6	in	in	ADP
ftr-373	670	7	the	the	DET
ftr-373	670	8	definition	definition	NOUN
ftr-373	670	9	,	,	PUNCT
ftr-373	670	10	the	the	DET
ftr-373	670	11	core	core	NOUN
ftr-373	670	12	accepted	accept	VERB
ftr-373	670	13	components	component	NOUN
ftr-373	670	14	of	of	ADP
ftr-373	670	15	a	a	DET
ftr-373	670	16	sovereign	sovereign	ADJ
ftr-373	670	17	state	state	NOUN
ftr-373	670	18	included	include	VERB
ftr-373	670	19	control	control	NOUN
ftr-373	670	20	over	over	ADP
ftr-373	670	21	territory	territory	NOUN
ftr-373	670	22	and	and	CCONJ
ftr-373	670	23	people	people	NOUN
ftr-373	670	24	.	.	PUNCT
ftr-373	671	1	the	the	DET
ftr-373	671	2	state	state	NOUN
ftr-373	671	3	challenging	challenging	ADJ
ftr-373	671	4	tax	tax	NOUN
ftr-373	671	5	competition	competition	NOUN
ftr-373	671	6	should	should	AUX
ftr-373	671	7	anchor	anchor	VERB
ftr-373	671	8	its	its	PRON
ftr-373	671	9	objections	objection	NOUN
ftr-373	671	10	in	in	ADP
ftr-373	671	11	the	the	DET
ftr-373	671	12	very	very	ADJ
ftr-373	671	13	definition	definition	NOUN
ftr-373	671	14	of	of	ADP
ftr-373	671	15	sovereignty	sovereignty	NOUN
ftr-373	671	16	purportedly	purportedly	ADV
ftr-373	671	17	cherished	cherish	VERB
ftr-373	671	18	by	by	ADP
ftr-373	671	19	the	the	DET
ftr-373	671	20	competing	compete	VERB
ftr-373	671	21	state	state	NOUN
ftr-373	671	22	.	.	PUNCT
ftr-373	672	1	if	if	SCONJ
ftr-373	672	2	sovereignty	sovereignty	NOUN
ftr-373	672	3	presumes	presume	VERB
ftr-373	672	4	that	that	SCONJ
ftr-373	672	5	states	state	NOUN
ftr-373	672	6	exert	exert	VERB
ftr-373	672	7	control	control	NOUN
ftr-373	672	8	over	over	ADP
ftr-373	672	9	their	their	PRON
ftr-373	672	10	own	own	ADJ
ftr-373	672	11	people	people	NOUN
ftr-373	672	12	,	,	PUNCT
ftr-373	672	13	then	then	ADV
ftr-373	672	14	tax	tax	NOUN
ftr-373	672	15	practices	practice	NOUN
ftr-373	672	16	that	that	PRON
ftr-373	672	17	facilitate	facilitate	VERB
ftr-373	672	18	the	the	DET
ftr-373	672	19	avoidance	avoidance	NOUN
ftr-373	672	20	of	of	ADP
ftr-373	672	21	domestic	domestic	ADJ
ftr-373	672	22	country	country	NOUN
ftr-373	672	23	taxes	taxis	NOUN
ftr-373	672	24	would	would	AUX
ftr-373	672	25	be	be	AUX
ftr-373	672	26	an	an	DET
ftr-373	672	27	attack	attack	NOUN
ftr-373	672	28	on	on	ADP
ftr-373	672	29	the	the	DET
ftr-373	672	30	core	core	ADJ
ftr-373	672	31	sovereignty	sovereignty	NOUN
ftr-373	672	32	of	of	ADP
ftr-373	672	33	that	that	DET
ftr-373	672	34	residence	residence	NOUN
ftr-373	672	35	country	country	NOUN
ftr-373	672	36	,	,	PUNCT
ftr-373	672	37	arguably	arguably	ADV
ftr-373	672	38	no	no	ADV
ftr-373	672	39	different	different	ADJ
ftr-373	672	40	than	than	ADP
ftr-373	672	41	physically	physically	ADV
ftr-373	672	42	invading	invade	VERB
ftr-373	672	43	its	its	PRON
ftr-373	672	44	territory	territory	NOUN
ftr-373	672	45	(	(	PUNCT
ftr-373	672	46	the	the	DET
ftr-373	672	47	other	other	ADJ
ftr-373	672	48	feature	feature	NOUN
ftr-373	672	49	over	over	ADP
ftr-373	672	50	which	which	PRON
ftr-373	672	51	the	the	DET
ftr-373	672	52	sovereign	sovereign	ADJ
ftr-373	672	53	state	state	NOUN
ftr-373	672	54	is	be	AUX
ftr-373	672	55	expected	expect	VERB
ftr-373	672	56	to	to	PART
ftr-373	672	57	exhibit	exhibit	VERB
ftr-373	672	58	control	control	NOUN
ftr-373	672	59	)	)	PUNCT
ftr-373	672	60	.	.	PUNCT
ftr-373	673	1	finally	finally	ADV
ftr-373	673	2	,	,	PUNCT
ftr-373	673	3	where	where	SCONJ
ftr-373	673	4	examples	example	NOUN
ftr-373	673	5	of	of	ADP
ftr-373	673	6	tax	tax	NOUN
ftr-373	673	7	competition	competition	NOUN
ftr-373	673	8	depend	depend	VERB
ftr-373	673	9	significantly	significantly	ADV
ftr-373	673	10	on	on	ADP
ftr-373	673	11	the	the	DET
ftr-373	673	12	host	host	NOUN
ftr-373	673	13	jurisdiction	jurisdiction	NOUN
ftr-373	673	14	’s	’s	PART
ftr-373	673	15	commitment	commitment	NOUN
ftr-373	673	16	to	to	ADP
ftr-373	673	17	secrecy	secrecy	NOUN
ftr-373	673	18	,	,	PUNCT
ftr-373	673	19	nondisclosure	nondisclosure	NOUN
ftr-373	673	20	and	and	CCONJ
ftr-373	673	21	little	little	ADJ
ftr-373	673	22	or	or	CCONJ
ftr-373	673	23	no	no	PRON
ftr-373	673	24	information	information	NOUN
ftr-373	673	25	sharing	share	VERB
ftr-373	673	26	with	with	ADP
ftr-373	673	27	the	the	DET
ftr-373	673	28	residence	residence	NOUN
ftr-373	673	29	country	country	NOUN
ftr-373	673	30	,	,	PUNCT
ftr-373	673	31	then	then	ADV
ftr-373	673	32	the	the	DET
ftr-373	673	33	tax	tax	NOUN
ftr-373	673	34	sovereignty	sovereignty	NOUN
ftr-373	673	35	claims	claim	NOUN
ftr-373	673	36	of	of	ADP
ftr-373	673	37	the	the	DET
ftr-373	673	38	developed	develop	VERB
ftr-373	673	39	(	(	PUNCT
ftr-373	673	40	residence	residence	NOUN
ftr-373	673	41	)	)	PUNCT
ftr-373	673	42	country	country	NOUN
ftr-373	673	43	)	)	PUNCT
ftr-373	673	44	might	might	AUX
ftr-373	673	45	be	be	AUX
ftr-373	673	46	better	well	ADV
ftr-373	673	47	paired	pair	VERB
ftr-373	673	48	with	with	ADP
ftr-373	673	49	a	a	DET
ftr-373	673	50	broader	broad	ADJ
ftr-373	673	51	challenge	challenge	NOUN
ftr-373	673	52	to	to	ADP
ftr-373	673	53	these	these	DET
ftr-373	673	54	competition	competition	NOUN
ftr-373	673	55	behaviors	behavior	NOUN
ftr-373	673	56	based	base	VERB
ftr-373	673	57	on	on	ADP
ftr-373	673	58	their	their	PRON
ftr-373	673	59	ability	ability	NOUN
ftr-373	673	60	to	to	PART
ftr-373	673	61	facilitate	facilitate	VERB
ftr-373	673	62	terrorism	terrorism	NOUN
ftr-373	673	63	,	,	PUNCT
ftr-373	673	64	money	money	NOUN
ftr-373	673	65	laundering	laundering	NOUN
ftr-373	673	66	,	,	PUNCT
ftr-373	673	67	and	and	CCONJ
ftr-373	673	68	other	other	ADJ
ftr-373	673	69	“	"	PUNCT
ftr-373	673	70	non	non	ADJ
ftr-373	673	71	-	-	ADJ
ftr-373	673	72	tax	tax	ADJ
ftr-373	673	73	”	"	PUNCT
ftr-373	673	74	problems	problem	NOUN
ftr-373	673	75	.	.	PUNCT
ftr-373	674	1	in	in	ADP
ftr-373	674	2	recent	recent	ADJ
ftr-373	674	3	years	year	NOUN
ftr-373	674	4	,	,	PUNCT
ftr-373	674	5	the	the	DET
ftr-373	674	6	tenor	tenor	NOUN
ftr-373	674	7	of	of	ADP
ftr-373	674	8	the	the	DET
ftr-373	674	9	debate	debate	NOUN
ftr-373	674	10	over	over	ADP
ftr-373	674	11	issues	issue	NOUN
ftr-373	674	12	of	of	ADP
ftr-373	674	13	secrecy	secrecy	NOUN
ftr-373	674	14	,	,	PUNCT
ftr-373	674	15	disclosure	disclosure	NOUN
ftr-373	674	16	and	and	CCONJ
ftr-373	674	17	information	information	NOUN
ftr-373	674	18	sharing	share	VERB
ftr-373	674	19	outside	outside	ADP
ftr-373	674	20	the	the	DET
ftr-373	674	21	tax	tax	NOUN
ftr-373	674	22	realm	realm	NOUN
ftr-373	674	23	has	have	AUX
ftr-373	674	24	shifted	shift	VERB
ftr-373	674	25	significantly	significantly	ADV
ftr-373	674	26	.	.	PUNCT
ftr-373	675	1	the	the	DET
ftr-373	675	2	tax	tax	NOUN
ftr-373	675	3	competition	competition	NOUN
ftr-373	675	4	debate	debate	NOUN
ftr-373	675	5	though	though	ADV
ftr-373	675	6	has	have	AUX
ftr-373	675	7	exhibited	exhibit	VERB
ftr-373	675	8	less	less	ADJ
ftr-373	675	9	influence	influence	NOUN
ftr-373	675	10	from	from	ADP
ftr-373	675	11	these	these	DET
ftr-373	675	12	major	major	ADJ
ftr-373	675	13	events	event	NOUN
ftr-373	675	14	.	.	PUNCT
ftr-373	676	1	however	however	ADV
ftr-373	676	2	,	,	PUNCT
ftr-373	676	3	reframing	reframe	VERB
ftr-373	676	4	the	the	DET
ftr-373	676	5	tax	tax	NOUN
ftr-373	676	6	issues	issue	NOUN
ftr-373	676	7	as	as	ADP
ftr-373	676	8	part	part	NOUN
ftr-373	676	9	of	of	ADP
ftr-373	676	10	,	,	PUNCT
ftr-373	676	11	not	not	PART
ftr-373	676	12	simply	simply	ADV
ftr-373	676	13	analogous	analogous	ADJ
ftr-373	676	14	to	to	ADP
ftr-373	676	15	,	,	PUNCT
ftr-373	676	16	the	the	DET
ftr-373	676	17	broader	broad	ADJ
ftr-373	676	18	financial	financial	ADJ
ftr-373	676	19	concerns	concern	NOUN
ftr-373	676	20	may	may	AUX
ftr-373	676	21	prove	prove	VERB
ftr-373	676	22	powerful	powerful	ADJ
ftr-373	676	23	.	.	PUNCT
ftr-373	677	1	b.	b.	PROPN
ftr-373	677	2	sovereigns	sovereign	NOUN
ftr-373	677	3	and	and	CCONJ
ftr-373	677	4	the	the	DET
ftr-373	677	5	“	"	PUNCT
ftr-373	677	6	right	right	NOUN
ftr-373	677	7	”	"	PUNCT
ftr-373	677	8	to	to	PART
ftr-373	677	9	use	use	VERB
ftr-373	677	10	power	power	NOUN
ftr-373	677	11	,	,	PUNCT
ftr-373	677	12	leverage	leverage	NOUN
ftr-373	677	13	and	and	CCONJ
ftr-373	677	14	deal	deal	NOUN
ftr-373	677	15	making	make	VERB
ftr-373	677	16	sovereignty	sovereignty	NOUN
ftr-373	677	17	ideals	ideal	NOUN
ftr-373	677	18	validate	validate	VERB
ftr-373	677	19	one	one	NUM
ftr-373	677	20	state	state	NOUN
ftr-373	677	21	’s	’s	PART
ftr-373	677	22	use	use	NOUN
ftr-373	677	23	of	of	ADP
ftr-373	677	24	its	its	PRON
ftr-373	677	25	influence	influence	NOUN
ftr-373	677	26	and	and	CCONJ
ftr-373	677	27	power	power	NOUN
ftr-373	677	28	to	to	PART
ftr-373	677	29	exact	exact	VERB
ftr-373	677	30	agreements	agreement	NOUN
ftr-373	677	31	and	and	CCONJ
ftr-373	677	32	concessions	concession	NOUN
ftr-373	677	33	from	from	ADP
ftr-373	677	34	another	another	DET
ftr-373	677	35	state	state	NOUN
ftr-373	677	36	.	.	PUNCT
ftr-373	678	1	to	to	ADP
ftr-373	678	2	the	the	DET
ftr-373	678	3	extent	extent	NOUN
ftr-373	678	4	,	,	PUNCT
ftr-373	678	5	for	for	ADP
ftr-373	678	6	example	example	NOUN
ftr-373	678	7	,	,	PUNCT
ftr-373	678	8	that	that	SCONJ
ftr-373	678	9	the	the	DET
ftr-373	678	10	oecd	oecd	PROPN
ftr-373	678	11	members	member	NOUN
ftr-373	678	12	sought	seek	VERB
ftr-373	678	13	to	to	PART
ftr-373	678	14	use	use	VERB
ftr-373	678	15	their	their	PRON
ftr-373	678	16	“	"	PUNCT
ftr-373	678	17	power	power	NOUN
ftr-373	678	18	”	"	PUNCT
ftr-373	678	19	(	(	PUNCT
ftr-373	678	20	including	include	VERB
ftr-373	678	21	economic	economic	ADJ
ftr-373	678	22	advantages	advantage	NOUN
ftr-373	678	23	)	)	PUNCT
ftr-373	678	24	to	to	PART
ftr-373	678	25	obtain	obtain	VERB
ftr-373	678	26	the	the	DET
ftr-373	678	27	consent	consent	NOUN
ftr-373	678	28	of	of	ADP
ftr-373	678	29	havens	haven	NOUN
ftr-373	678	30	to	to	ADP
ftr-373	678	31	the	the	DET
ftr-373	678	32	oecd	oecd	PROPN
ftr-373	678	33	plan	plan	NOUN
ftr-373	678	34	to	to	PART
ftr-373	678	35	eliminate	eliminate	VERB
ftr-373	678	36	harmful	harmful	ADJ
ftr-373	678	37	tax	tax	NOUN
ftr-373	678	38	competition	competition	NOUN
ftr-373	678	39	,	,	PUNCT
ftr-373	678	40	sovereignty	sovereignty	NOUN
ftr-373	678	41	is	be	AUX
ftr-373	678	42	not	not	PART
ftr-373	678	43	inherently	inherently	ADV
ftr-373	678	44	violated	violate	VERB
ftr-373	678	45	.	.	PUNCT
ftr-373	679	1	it	it	PRON
ftr-373	679	2	113	113	NUM
ftr-373	679	3	.	.	PUNCT
ftr-373	679	4	recall	recall	VERB
ftr-373	679	5	that	that	SCONJ
ftr-373	679	6	in	in	ADP
ftr-373	679	7	democracies	democracy	NOUN
ftr-373	679	8	engaged	engage	VERB
ftr-373	679	9	in	in	ADP
ftr-373	679	10	some	some	DET
ftr-373	679	11	measure	measure	NOUN
ftr-373	679	12	of	of	ADP
ftr-373	679	13	redistribution	redistribution	NOUN
ftr-373	679	14	through	through	ADP
ftr-373	679	15	the	the	DET
ftr-373	679	16	tax	tax	NOUN
ftr-373	679	17	system	system	NOUN
ftr-373	679	18	,	,	PUNCT
ftr-373	679	19	the	the	DET
ftr-373	679	20	tax	tax	NOUN
ftr-373	679	21	burden	burden	NOUN
ftr-373	679	22	varies	vary	VERB
ftr-373	679	23	depending	depend	VERB
ftr-373	679	24	on	on	ADP
ftr-373	679	25	income	income	NOUN
ftr-373	679	26	levels	level	NOUN
ftr-373	679	27	.	.	PUNCT
ftr-373	680	1	if	if	SCONJ
ftr-373	680	2	one	one	NUM
ftr-373	680	3	group	group	NOUN
ftr-373	680	4	of	of	ADP
ftr-373	680	5	taxpayers	taxpayer	NOUN
ftr-373	680	6	can	can	AUX
ftr-373	680	7	hide	hide	VERB
ftr-373	680	8	their	their	PRON
ftr-373	680	9	income	income	NOUN
ftr-373	680	10	,	,	PUNCT
ftr-373	680	11	then	then	ADV
ftr-373	680	12	they	they	PRON
ftr-373	680	13	are	be	AUX
ftr-373	680	14	not	not	PART
ftr-373	680	15	paying	pay	VERB
ftr-373	680	16	their	their	PRON
ftr-373	680	17	nationally	nationally	ADV
ftr-373	680	18	agreed	agree	VERB
ftr-373	680	19	share	share	NOUN
ftr-373	680	20	(	(	PUNCT
ftr-373	680	21	and	and	CCONJ
ftr-373	680	22	the	the	DET
ftr-373	680	23	other	other	ADJ
ftr-373	680	24	will	will	AUX
ftr-373	680	25	have	have	VERB
ftr-373	680	26	to	to	PART
ftr-373	680	27	pick	pick	VERB
ftr-373	680	28	up	up	ADP
ftr-373	680	29	the	the	DET
ftr-373	680	30	fiscal	fiscal	ADJ
ftr-373	680	31	slack	slack	NOUN
ftr-373	680	32	or	or	CCONJ
ftr-373	680	33	spending	spending	NOUN
ftr-373	680	34	will	will	AUX
ftr-373	680	35	be	be	AUX
ftr-373	680	36	reduced	reduce	VERB
ftr-373	680	37	)	)	PUNCT
ftr-373	680	38	.	.	PUNCT
ftr-373	681	1	2009	2009	NUM
ftr-373	681	2	]	]	PUNCT
ftr-373	681	3	democracy	democracy	NOUN
ftr-373	681	4	,	,	PUNCT
ftr-373	681	5	sovereignty	sovereignty	NOUN
ftr-373	681	6	and	and	CCONJ
ftr-373	681	7	tax	tax	NOUN
ftr-373	681	8	competition	competition	NOUN
ftr-373	681	9	593	593	NUM
ftr-373	681	10	seems	seem	VERB
ftr-373	681	11	that	that	SCONJ
ftr-373	681	12	the	the	DET
ftr-373	681	13	oecd	oecd	PROPN
ftr-373	681	14	did	do	AUX
ftr-373	681	15	initially	initially	ADV
ftr-373	681	16	take	take	VERB
ftr-373	681	17	a	a	DET
ftr-373	681	18	route	route	NOUN
ftr-373	681	19	more	more	ADV
ftr-373	681	20	aptly	aptly	ADV
ftr-373	681	21	characterized	characterize	VERB
ftr-373	681	22	as	as	ADP
ftr-373	681	23	a	a	DET
ftr-373	681	24	power	power	NOUN
ftr-373	681	25	move	move	NOUN
ftr-373	681	26	than	than	ADP
ftr-373	681	27	an	an	DET
ftr-373	681	28	invitation	invitation	NOUN
ftr-373	681	29	to	to	PART
ftr-373	681	30	negotiate	negotiate	VERB
ftr-373	681	31	when	when	SCONJ
ftr-373	681	32	it	it	PRON
ftr-373	681	33	issued	issue	VERB
ftr-373	681	34	the	the	DET
ftr-373	681	35	1998	1998	NUM
ftr-373	681	36	report	report	NOUN
ftr-373	681	37	.	.	PUNCT
ftr-373	682	1	oecd	oecd	PROPN
ftr-373	682	2	success	success	NOUN
ftr-373	682	3	though	though	ADV
ftr-373	682	4	would	would	AUX
ftr-373	682	5	depend	depend	VERB
ftr-373	682	6	on	on	ADP
ftr-373	682	7	the	the	DET
ftr-373	682	8	true	true	ADJ
ftr-373	682	9	power	power	NOUN
ftr-373	682	10	behind	behind	ADP
ftr-373	682	11	the	the	DET
ftr-373	682	12	asserted	assert	VERB
ftr-373	682	13	positions	position	NOUN
ftr-373	682	14	.	.	PUNCT
ftr-373	683	1	it	it	PRON
ftr-373	683	2	is	be	AUX
ftr-373	683	3	unclear	unclear	ADJ
ftr-373	683	4	what	what	DET
ftr-373	683	5	trajectory	trajectory	NOUN
ftr-373	683	6	the	the	DET
ftr-373	683	7	1998	1998	NUM
ftr-373	683	8	report	report	NOUN
ftr-373	683	9	and	and	CCONJ
ftr-373	683	10	its	its	PRON
ftr-373	683	11	recommendations	recommendation	NOUN
ftr-373	683	12	would	would	AUX
ftr-373	683	13	have	have	AUX
ftr-373	683	14	taken	take	VERB
ftr-373	683	15	in	in	ADP
ftr-373	683	16	subsequent	subsequent	ADJ
ftr-373	683	17	years	year	NOUN
ftr-373	683	18	had	have	AUX
ftr-373	683	19	the	the	DET
ftr-373	683	20	united	united	PROPN
ftr-373	683	21	states	states	PROPN
ftr-373	683	22	remained	remained	AUX
ftr-373	683	23	fully	fully	ADV
ftr-373	683	24	invested	invest	VERB
ftr-373	683	25	in	in	ADP
ftr-373	683	26	the	the	DET
ftr-373	683	27	project.114	project.114	NOUN
ftr-373	683	28	however	however	ADV
ftr-373	683	29	,	,	PUNCT
ftr-373	683	30	without	without	ADP
ftr-373	683	31	the	the	DET
ftr-373	683	32	united	united	PROPN
ftr-373	683	33	states	states	PROPN
ftr-373	683	34	on	on	ADP
ftr-373	683	35	board	board	NOUN
ftr-373	683	36	,	,	PUNCT
ftr-373	683	37	and	and	CCONJ
ftr-373	683	38	given	give	VERB
ftr-373	683	39	the	the	DET
ftr-373	683	40	other	other	ADJ
ftr-373	683	41	fractures	fracture	NOUN
ftr-373	683	42	,	,	PUNCT
ftr-373	683	43	sufficient	sufficient	ADJ
ftr-373	683	44	power	power	NOUN
ftr-373	683	45	did	do	AUX
ftr-373	683	46	not	not	PART
ftr-373	683	47	exist	exist	VERB
ftr-373	683	48	as	as	ADP
ftr-373	683	49	of	of	ADP
ftr-373	683	50	2001	2001	NUM
ftr-373	683	51	.	.	PUNCT
ftr-373	684	1	at	at	ADP
ftr-373	684	2	that	that	DET
ftr-373	684	3	stage	stage	NOUN
ftr-373	684	4	,	,	PUNCT
ftr-373	684	5	the	the	DET
ftr-373	684	6	strategy	strategy	NOUN
ftr-373	684	7	of	of	ADP
ftr-373	684	8	sovereign	sovereign	ADJ
ftr-373	684	9	deal	deal	NOUN
ftr-373	684	10	making	making	NOUN
ftr-373	684	11	and	and	CCONJ
ftr-373	684	12	negotiation	negotiation	NOUN
ftr-373	684	13	moved	move	VERB
ftr-373	684	14	to	to	ADP
ftr-373	684	15	the	the	DET
ftr-373	684	16	fore	fore	NOUN
ftr-373	684	17	.	.	PUNCT
ftr-373	685	1	consideration	consideration	NOUN
ftr-373	685	2	of	of	ADP
ftr-373	685	3	this	this	DET
ftr-373	685	4	shift	shift	NOUN
ftr-373	685	5	draws	draw	VERB
ftr-373	685	6	our	our	PRON
ftr-373	685	7	attention	attention	NOUN
ftr-373	685	8	to	to	ADP
ftr-373	685	9	the	the	DET
ftr-373	685	10	running	run	VERB
ftr-373	685	11	debate	debate	NOUN
ftr-373	685	12	in	in	ADP
ftr-373	685	13	international	international	ADJ
ftr-373	685	14	relations	relation	NOUN
ftr-373	685	15	theory	theory	NOUN
ftr-373	685	16	as	as	ADP
ftr-373	685	17	to	to	ADP
ftr-373	685	18	whether	whether	SCONJ
ftr-373	685	19	the	the	DET
ftr-373	685	20	neorealists	neorealist	NOUN
ftr-373	685	21	or	or	CCONJ
ftr-373	685	22	the	the	DET
ftr-373	685	23	neoliberals	neoliberal	NOUN
ftr-373	685	24	more	more	ADV
ftr-373	685	25	accurately	accurately	ADV
ftr-373	685	26	describe	describe	VERB
ftr-373	685	27	the	the	DET
ftr-373	685	28	nature	nature	NOUN
ftr-373	685	29	of	of	ADP
ftr-373	685	30	inter	inter	ADJ
ftr-373	685	31	-	-	ADJ
ftr-373	685	32	state	state	ADJ
ftr-373	685	33	cooperation	cooperation	NOUN
ftr-373	685	34	and	and	CCONJ
ftr-373	685	35	regime	regime	NOUN
ftr-373	685	36	formation	formation	NOUN
ftr-373	685	37	.	.	PUNCT
ftr-373	686	1	does	do	AUX
ftr-373	686	2	power	power	NOUN
ftr-373	686	3	shape	shape	VERB
ftr-373	686	4	the	the	DET
ftr-373	686	5	international	international	ADJ
ftr-373	686	6	world	world	NOUN
ftr-373	686	7	,	,	PUNCT
ftr-373	686	8	or	or	CCONJ
ftr-373	686	9	do	do	VERB
ftr-373	686	10	the	the	DET
ftr-373	686	11	agreements	agreement	NOUN
ftr-373	686	12	that	that	PRON
ftr-373	686	13	we	we	PRON
ftr-373	686	14	see	see	VERB
ftr-373	686	15	and	and	CCONJ
ftr-373	686	16	the	the	DET
ftr-373	686	17	regimes	regime	NOUN
ftr-373	686	18	that	that	PRON
ftr-373	686	19	are	be	AUX
ftr-373	686	20	formed	form	VERB
ftr-373	686	21	reflect	reflect	VERB
ftr-373	686	22	the	the	DET
ftr-373	686	23	market	market	NOUN
ftr-373	686	24	nature	nature	NOUN
ftr-373	686	25	of	of	ADP
ftr-373	686	26	interactions	interaction	NOUN
ftr-373	686	27	and	and	CCONJ
ftr-373	686	28	the	the	DET
ftr-373	686	29	ever	ever	ADV
ftr-373	686	30	-	-	PUNCT
ftr-373	686	31	present	present	ADJ
ftr-373	686	32	desire	desire	NOUN
ftr-373	686	33	to	to	PART
ftr-373	686	34	produce	produce	VERB
ftr-373	686	35	a	a	DET
ftr-373	686	36	more	more	ADV
ftr-373	686	37	efficient	efficient	ADJ
ftr-373	686	38	outcome?115	outcome?115	ADP
ftr-373	686	39	the	the	DET
ftr-373	686	40	tax	tax	NOUN
ftr-373	686	41	competition	competition	NOUN
ftr-373	686	42	controversy	controversy	NOUN
ftr-373	686	43	does	do	AUX
ftr-373	686	44	not	not	PART
ftr-373	686	45	answer	answer	VERB
ftr-373	686	46	that	that	DET
ftr-373	686	47	century	century	NOUN
ftr-373	686	48	old	old	ADJ
ftr-373	686	49	debate	debate	NOUN
ftr-373	686	50	,	,	PUNCT
ftr-373	686	51	but	but	CCONJ
ftr-373	686	52	it	it	PRON
ftr-373	686	53	provides	provide	VERB
ftr-373	686	54	additional	additional	ADJ
ftr-373	686	55	fodder	fodder	NOUN
ftr-373	686	56	for	for	ADP
ftr-373	686	57	the	the	DET
ftr-373	686	58	theorists	theorist	NOUN
ftr-373	686	59	.	.	PUNCT
ftr-373	687	1	more	more	ADV
ftr-373	687	2	importantly	importantly	ADV
ftr-373	687	3	,	,	PUNCT
ftr-373	687	4	however	however	ADV
ftr-373	687	5	,	,	PUNCT
ftr-373	687	6	if	if	SCONJ
ftr-373	687	7	a	a	DET
ftr-373	687	8	deal	deal	NOUN
ftr-373	687	9	on	on	ADP
ftr-373	687	10	tax	tax	NOUN
ftr-373	687	11	competition	competition	NOUN
ftr-373	687	12	can	can	AUX
ftr-373	687	13	make	make	VERB
ftr-373	687	14	all	all	PRON
ftr-373	687	15	of	of	ADP
ftr-373	687	16	the	the	DET
ftr-373	687	17	states	state	NOUN
ftr-373	687	18	better	well	ADV
ftr-373	687	19	off	off	ADV
ftr-373	687	20	,	,	PUNCT
ftr-373	687	21	then	then	ADV
ftr-373	687	22	cooperation	cooperation	NOUN
ftr-373	687	23	is	be	AUX
ftr-373	687	24	certainly	certainly	ADV
ftr-373	687	25	possible	possible	ADJ
ftr-373	687	26	.	.	PUNCT
ftr-373	688	1	but	but	CCONJ
ftr-373	688	2	as	as	SCONJ
ftr-373	688	3	noted	note	VERB
ftr-373	688	4	earlier	early	ADV
ftr-373	688	5	,	,	PUNCT
ftr-373	688	6	even	even	ADV
ftr-373	688	7	if	if	SCONJ
ftr-373	688	8	certain	certain	ADJ
ftr-373	688	9	competitive	competitive	ADJ
ftr-373	688	10	practices	practice	NOUN
ftr-373	688	11	are	be	AUX
ftr-373	688	12	globally	globally	ADV
ftr-373	688	13	inefficient	inefficient	ADJ
ftr-373	688	14	,	,	PUNCT
ftr-373	688	15	simply	simply	ADV
ftr-373	688	16	eliminating	eliminate	VERB
ftr-373	688	17	those	those	DET
ftr-373	688	18	practices	practice	NOUN
ftr-373	688	19	may	may	AUX
ftr-373	688	20	not	not	PART
ftr-373	688	21	improve	improve	VERB
ftr-373	688	22	all	all	DET
ftr-373	688	23	states	state	NOUN
ftr-373	688	24	’	'	PUNCT
ftr-373	688	25	positions	position	NOUN
ftr-373	688	26	.	.	PUNCT
ftr-373	689	1	states	state	NOUN
ftr-373	689	2	achieving	achieve	VERB
ftr-373	689	3	an	an	DET
ftr-373	689	4	advantage	advantage	NOUN
ftr-373	689	5	from	from	ADP
ftr-373	689	6	competition	competition	NOUN
ftr-373	689	7	become	become	VERB
ftr-373	689	8	losers	loser	NOUN
ftr-373	689	9	by	by	ADP
ftr-373	689	10	cooperating	cooperate	VERB
ftr-373	689	11	unless	unless	SCONJ
ftr-373	689	12	redistribution	redistribution	NOUN
ftr-373	689	13	(	(	PUNCT
ftr-373	689	14	the	the	DET
ftr-373	689	15	sharing	sharing	NOUN
ftr-373	689	16	of	of	ADP
ftr-373	689	17	the	the	DET
ftr-373	689	18	global	global	ADJ
ftr-373	689	19	gain	gain	NOUN
ftr-373	689	20	)	)	PUNCT
ftr-373	689	21	takes	take	VERB
ftr-373	689	22	place	place	NOUN
ftr-373	689	23	.	.	PUNCT
ftr-373	690	1	although	although	SCONJ
ftr-373	690	2	we	we	PRON
ftr-373	690	3	lack	lack	VERB
ftr-373	690	4	a	a	DET
ftr-373	690	5	fully	fully	ADV
ftr-373	690	6	viable	viable	ADJ
ftr-373	690	7	theory	theory	NOUN
ftr-373	690	8	of	of	ADP
ftr-373	690	9	global	global	ADJ
ftr-373	690	10	justice	justice	PROPN
ftr-373	690	11	that	that	PRON
ftr-373	690	12	would	would	AUX
ftr-373	690	13	require	require	VERB
ftr-373	690	14	redistribution	redistribution	NOUN
ftr-373	690	15	globally	globally	ADV
ftr-373	690	16	,	,	PUNCT
ftr-373	690	17	we	we	PRON
ftr-373	690	18	do	do	AUX
ftr-373	690	19	not	not	PART
ftr-373	690	20	need	need	VERB
ftr-373	690	21	such	such	DET
ftr-373	690	22	an	an	DET
ftr-373	690	23	equity	equity	NOUN
ftr-373	690	24	theory	theory	NOUN
ftr-373	690	25	to	to	PART
ftr-373	690	26	justify	justify	VERB
ftr-373	690	27	redistribution	redistribution	NOUN
ftr-373	690	28	undertaken	undertake	VERB
ftr-373	690	29	as	as	ADP
ftr-373	690	30	part	part	NOUN
ftr-373	690	31	of	of	ADP
ftr-373	690	32	a	a	DET
ftr-373	690	33	trade	trade	NOUN
ftr-373	690	34	.	.	PUNCT
ftr-373	691	1	exactly	exactly	ADV
ftr-373	691	2	how	how	SCONJ
ftr-373	691	3	this	this	DET
ftr-373	691	4	deal	deal	NOUN
ftr-373	691	5	would	would	AUX
ftr-373	691	6	take	take	VERB
ftr-373	691	7	shape	shape	NOUN
ftr-373	691	8	would	would	AUX
ftr-373	691	9	depend	depend	VERB
ftr-373	691	10	on	on	ADP
ftr-373	691	11	the	the	DET
ftr-373	691	12	machinations	machination	NOUN
ftr-373	691	13	of	of	ADP
ftr-373	691	14	the	the	DET
ftr-373	691	15	extensive	extensive	ADJ
ftr-373	691	16	game	game	NOUN
ftr-373	691	17	theory	theory	NOUN
ftr-373	691	18	and	and	CCONJ
ftr-373	691	19	modeling	modeling	NOUN
ftr-373	691	20	that	that	PRON
ftr-373	691	21	occupies	occupy	VERB
ftr-373	691	22	much	much	ADJ
ftr-373	691	23	of	of	ADP
ftr-373	691	24	the	the	DET
ftr-373	691	25	international	international	ADJ
ftr-373	691	26	relations	relation	NOUN
ftr-373	691	27	and	and	CCONJ
ftr-373	691	28	international	international	ADJ
ftr-373	691	29	regime	regime	NOUN
ftr-373	691	30	formation	formation	NOUN
ftr-373	691	31	literature.116	literature.116	PRON
ftr-373	691	32	three	three	NUM
ftr-373	691	33	immediate	immediate	ADJ
ftr-373	691	34	versions	version	NOUN
ftr-373	691	35	can	can	AUX
ftr-373	691	36	be	be	AUX
ftr-373	691	37	identified	identify	VERB
ftr-373	691	38	:	:	PUNCT
ftr-373	691	39	(	(	PUNCT
ftr-373	691	40	1	1	X
ftr-373	691	41	)	)	PUNCT
ftr-373	691	42	share	share	VERB
ftr-373	691	43	the	the	DET
ftr-373	691	44	gain	gain	NOUN
ftr-373	691	45	–	–	PUNCT
ftr-373	691	46	if	if	SCONJ
ftr-373	691	47	eliminating	eliminate	VERB
ftr-373	691	48	certain	certain	ADJ
ftr-373	691	49	harmful	harmful	ADJ
ftr-373	691	50	tax	tax	NOUN
ftr-373	691	51	practices	practice	NOUN
ftr-373	691	52	generates	generate	VERB
ftr-373	691	53	a	a	DET
ftr-373	691	54	net	net	ADJ
ftr-373	691	55	gain	gain	NOUN
ftr-373	691	56	for	for	ADP
ftr-373	691	57	the	the	DET
ftr-373	691	58	oecd	oecd	PROPN
ftr-373	691	59	countries	country	NOUN
ftr-373	691	60	then	then	ADV
ftr-373	691	61	they	they	PRON
ftr-373	691	62	can	can	AUX
ftr-373	691	63	offer	offer	VERB
ftr-373	691	64	to	to	PART
ftr-373	691	65	share	share	VERB
ftr-373	691	66	that	that	DET
ftr-373	691	67	gain	gain	NOUN
ftr-373	691	68	.	.	PUNCT
ftr-373	692	1	this	this	DET
ftr-373	692	2	sharing	sharing	NOUN
ftr-373	692	3	could	could	AUX
ftr-373	692	4	be	be	AUX
ftr-373	692	5	done	do	VERB
ftr-373	692	6	directly	directly	ADV
ftr-373	692	7	,	,	PUNCT
ftr-373	692	8	as	as	SCONJ
ftr-373	692	9	suggested	suggest	VERB
ftr-373	692	10	by	by	ADP
ftr-373	692	11	steven	steven	PROPN
ftr-373	692	12	dean	dean	PROPN
ftr-373	692	13	,	,	PUNCT
ftr-373	692	14	by	by	ADP
ftr-373	692	15	paying	pay	VERB
ftr-373	692	16	havens	haven	NOUN
ftr-373	692	17	when	when	SCONJ
ftr-373	692	18	they	they	PRON
ftr-373	692	19	114	114	NUM
ftr-373	692	20	.	.	PUNCT
ftr-373	693	1	see	see	VERB
ftr-373	693	2	,	,	PUNCT
ftr-373	693	3	e.g.	e.g.	ADV
ftr-373	693	4	,	,	PUNCT
ftr-373	693	5	hugh	hugh	PROPN
ftr-373	693	6	ault	ault	PROPN
ftr-373	693	7	,	,	PUNCT
ftr-373	693	8	reflections	reflection	NOUN
ftr-373	693	9	on	on	ADP
ftr-373	693	10	the	the	DET
ftr-373	693	11	role	role	NOUN
ftr-373	693	12	of	of	ADP
ftr-373	693	13	the	the	DET
ftr-373	693	14	oecd	oecd	PROPN
ftr-373	693	15	in	in	ADP
ftr-373	693	16	the	the	DET
ftr-373	693	17	development	development	NOUN
ftr-373	693	18	of	of	ADP
ftr-373	693	19	international	international	ADJ
ftr-373	693	20	norms	norm	NOUN
ftr-373	693	21	(	(	PUNCT
ftr-373	693	22	u.s	u.s	PROPN
ftr-373	693	23	.	.	PROPN
ftr-373	693	24	response	response	NOUN
ftr-373	693	25	to	to	ADP
ftr-373	693	26	the	the	DET
ftr-373	693	27	oecd	oecd	PROPN
ftr-373	693	28	project	project	NOUN
ftr-373	693	29	may	may	AUX
ftr-373	693	30	have	have	AUX
ftr-373	693	31	unexpectedly	unexpectedly	ADV
ftr-373	693	32	pushed	push	VERB
ftr-373	693	33	the	the	DET
ftr-373	693	34	process	process	NOUN
ftr-373	693	35	not	not	PART
ftr-373	693	36	just	just	ADV
ftr-373	693	37	in	in	ADP
ftr-373	693	38	the	the	DET
ftr-373	693	39	direction	direction	NOUN
ftr-373	693	40	of	of	ADP
ftr-373	693	41	information	information	NOUN
ftr-373	693	42	exchange	exchange	NOUN
ftr-373	693	43	,	,	PUNCT
ftr-373	693	44	but	but	CCONJ
ftr-373	693	45	information	information	NOUN
ftr-373	693	46	exchange	exchange	NOUN
ftr-373	693	47	beyond	beyond	ADP
ftr-373	693	48	the	the	DET
ftr-373	693	49	harmful	harmful	ADJ
ftr-373	693	50	tax	tax	NOUN
ftr-373	693	51	competition	competition	NOUN
ftr-373	693	52	context	context	NOUN
ftr-373	693	53	)	)	PUNCT
ftr-373	693	54	(	(	PUNCT
ftr-373	693	55	draft	draft	VERB
ftr-373	693	56	on	on	ADP
ftr-373	693	57	file	file	NOUN
ftr-373	693	58	with	with	ADP
ftr-373	693	59	the	the	DET
ftr-373	693	60	author	author	NOUN
ftr-373	693	61	)	)	PUNCT
ftr-373	693	62	.	.	PUNCT
ftr-373	694	1	115	115	NUM
ftr-373	694	2	.	.	PUNCT
ftr-373	695	1	diane	diane	PROPN
ftr-373	695	2	m.	m.	PROPN
ftr-373	695	3	ring	ring	PROPN
ftr-373	695	4	,	,	PUNCT
ftr-373	695	5	international	international	ADJ
ftr-373	695	6	tax	tax	NOUN
ftr-373	695	7	relations	relation	NOUN
ftr-373	695	8	:	:	PUNCT
ftr-373	695	9	theory	theory	NOUN
ftr-373	695	10	and	and	CCONJ
ftr-373	695	11	implications	implication	NOUN
ftr-373	695	12	,	,	PUNCT
ftr-373	695	13	60	60	NUM
ftr-373	695	14	tax	tax	NOUN
ftr-373	695	15	l.	l.	PROPN
ftr-373	695	16	rev	rev	PROPN
ftr-373	695	17	.	.	PROPN
ftr-373	695	18	83	83	NUM
ftr-373	695	19	(	(	PUNCT
ftr-373	695	20	2007	2007	NUM
ftr-373	695	21	)	)	PUNCT
ftr-373	695	22	.	.	PUNCT
ftr-373	696	1	116	116	X
ftr-373	696	2	.	.	PUNCT
ftr-373	697	1	see	see	VERB
ftr-373	697	2	,	,	PUNCT
ftr-373	697	3	e.g.	e.g.	ADV
ftr-373	697	4	,	,	PUNCT
ftr-373	697	5	ring	ring	NOUN
ftr-373	697	6	,	,	PUNCT
ftr-373	697	7	supra	supra	PROPN
ftr-373	697	8	note	note	NOUN
ftr-373	697	9	115	115	NUM
ftr-373	697	10	at	at	ADP
ftr-373	697	11	104	104	NUM
ftr-373	697	12	-	-	SYM
ftr-373	697	13	110	110	NUM
ftr-373	697	14	(	(	PUNCT
ftr-373	697	15	considering	consider	VERB
ftr-373	697	16	the	the	DET
ftr-373	697	17	range	range	NOUN
ftr-373	697	18	of	of	ADP
ftr-373	697	19	models	model	NOUN
ftr-373	697	20	and	and	CCONJ
ftr-373	697	21	factors	factor	NOUN
ftr-373	697	22	implicated	implicate	VERB
ftr-373	697	23	in	in	ADP
ftr-373	697	24	the	the	DET
ftr-373	697	25	game	game	NOUN
ftr-373	697	26	theory	theory	NOUN
ftr-373	697	27	modeling	modeling	NOUN
ftr-373	697	28	of	of	ADP
ftr-373	697	29	regime	regime	NOUN
ftr-373	697	30	formation	formation	NOUN
ftr-373	697	31	theory	theory	NOUN
ftr-373	697	32	)	)	PUNCT
ftr-373	697	33	.	.	PUNCT
ftr-373	698	1	594	594	NUM
ftr-373	698	2	florida	florida	PROPN
ftr-373	698	3	tax	tax	NOUN
ftr-373	698	4	review	review	NOUN
ftr-373	698	5	[	[	X
ftr-373	698	6	vol	vol	NOUN
ftr-373	698	7	.	.	PUNCT
ftr-373	698	8	9:5	9:5	NUM
ftr-373	698	9	facilitate	facilitate	VERB
ftr-373	698	10	the	the	DET
ftr-373	698	11	identification	identification	NOUN
ftr-373	698	12	of	of	ADP
ftr-373	698	13	income	income	NOUN
ftr-373	698	14	and	and	CCONJ
ftr-373	698	15	taxpayers	taxpayer	NOUN
ftr-373	698	16	who	who	PRON
ftr-373	698	17	are	be	AUX
ftr-373	698	18	avoiding	avoid	VERB
ftr-373	698	19	home	home	NOUN
ftr-373	698	20	country	country	NOUN
ftr-373	698	21	taxation.117	taxation.117	ADP
ftr-373	698	22	such	such	DET
ftr-373	698	23	a	a	DET
ftr-373	698	24	plan	plan	NOUN
ftr-373	698	25	is	be	AUX
ftr-373	698	26	not	not	PART
ftr-373	698	27	without	without	ADP
ftr-373	698	28	obstacles	obstacle	NOUN
ftr-373	698	29	including	include	VERB
ftr-373	698	30	the	the	DET
ftr-373	698	31	need	need	NOUN
ftr-373	698	32	to	to	PART
ftr-373	698	33	limit	limit	VERB
ftr-373	698	34	negative	negative	ADJ
ftr-373	698	35	incentives	incentive	NOUN
ftr-373	698	36	of	of	ADP
ftr-373	698	37	states	state	NOUN
ftr-373	698	38	to	to	PART
ftr-373	698	39	implement	implement	VERB
ftr-373	698	40	regimes	regime	NOUN
ftr-373	698	41	so	so	SCONJ
ftr-373	698	42	as	as	SCONJ
ftr-373	698	43	to	to	PART
ftr-373	698	44	collect	collect	VERB
ftr-373	698	45	the	the	DET
ftr-373	698	46	finder	finder	NOUN
ftr-373	698	47	’s	’s	PART
ftr-373	698	48	fee	fee	NOUN
ftr-373	698	49	.	.	PUNCT
ftr-373	699	1	this	this	DET
ftr-373	699	2	sharing	sharing	NOUN
ftr-373	699	3	could	could	AUX
ftr-373	699	4	also	also	ADV
ftr-373	699	5	be	be	AUX
ftr-373	699	6	done	do	VERB
ftr-373	699	7	indirectly	indirectly	ADV
ftr-373	699	8	by	by	ADP
ftr-373	699	9	modifying	modify	VERB
ftr-373	699	10	certain	certain	ADJ
ftr-373	699	11	features	feature	NOUN
ftr-373	699	12	of	of	ADP
ftr-373	699	13	the	the	DET
ftr-373	699	14	residence	residence	NOUN
ftr-373	699	15	country	country	NOUN
ftr-373	699	16	’s	’s	PART
ftr-373	699	17	tax	tax	NOUN
ftr-373	699	18	system	system	NOUN
ftr-373	699	19	or	or	CCONJ
ftr-373	699	20	treaty	treaty	NOUN
ftr-373	699	21	provisions	provision	NOUN
ftr-373	699	22	to	to	PART
ftr-373	699	23	expand	expand	VERB
ftr-373	699	24	the	the	DET
ftr-373	699	25	source	source	NOUN
ftr-373	699	26	country	country	NOUN
ftr-373	699	27	’s	’s	PART
ftr-373	699	28	opportunity	opportunity	NOUN
ftr-373	699	29	to	to	PART
ftr-373	699	30	engage	engage	VERB
ftr-373	699	31	in	in	ADP
ftr-373	699	32	“	"	PUNCT
ftr-373	699	33	legitimate	legitimate	ADJ
ftr-373	699	34	”	"	PUNCT
ftr-373	699	35	revenue	revenue	NOUN
ftr-373	699	36	collection	collection	NOUN
ftr-373	699	37	.	.	PUNCT
ftr-373	700	1	(	(	PUNCT
ftr-373	700	2	2	2	X
ftr-373	700	3	)	)	PUNCT
ftr-373	700	4	bundle	bundle	NOUN
ftr-373	700	5	strategy	strategy	NOUN
ftr-373	700	6	–	–	PUNCT
ftr-373	700	7	if	if	SCONJ
ftr-373	700	8	providing	provide	VERB
ftr-373	700	9	a	a	DET
ftr-373	700	10	related	related	ADJ
ftr-373	700	11	tax	tax	NOUN
ftr-373	700	12	carrot	carrot	NOUN
ftr-373	700	13	proves	prove	VERB
ftr-373	700	14	too	too	ADV
ftr-373	700	15	cumbersome	cumbersome	ADJ
ftr-373	700	16	or	or	CCONJ
ftr-373	700	17	risky	risky	ADJ
ftr-373	700	18	,	,	PUNCT
ftr-373	700	19	an	an	DET
ftr-373	700	20	agreement	agreement	NOUN
ftr-373	700	21	on	on	ADP
ftr-373	700	22	tax	tax	NOUN
ftr-373	700	23	competition	competition	NOUN
ftr-373	700	24	could	could	AUX
ftr-373	700	25	be	be	AUX
ftr-373	700	26	bundled	bundle	VERB
ftr-373	700	27	with	with	ADP
ftr-373	700	28	other	other	ADJ
ftr-373	700	29	issues	issue	NOUN
ftr-373	700	30	or	or	CCONJ
ftr-373	700	31	benefits	benefit	NOUN
ftr-373	700	32	not	not	PART
ftr-373	700	33	related	relate	VERB
ftr-373	700	34	to	to	ADP
ftr-373	700	35	taxation	taxation	NOUN
ftr-373	700	36	(	(	PUNCT
ftr-373	700	37	including	include	VERB
ftr-373	700	38	trade	trade	NOUN
ftr-373	700	39	,	,	PUNCT
ftr-373	700	40	military	military	NOUN
ftr-373	700	41	,	,	PUNCT
ftr-373	700	42	development	development	NOUN
ftr-373	700	43	aid).118	aid).118	PROPN
ftr-373	700	44	(	(	PUNCT
ftr-373	700	45	3	3	X
ftr-373	700	46	)	)	PUNCT
ftr-373	700	47	combine	combine	VERB
ftr-373	700	48	deal	deal	NOUN
ftr-373	700	49	making	make	VERB
ftr-373	700	50	with	with	ADP
ftr-373	700	51	power	power	NOUN
ftr-373	700	52	–	–	PUNCT
ftr-373	700	53	the	the	DET
ftr-373	700	54	sophisticated	sophisticated	ADJ
ftr-373	700	55	understanding	understanding	NOUN
ftr-373	700	56	of	of	ADP
ftr-373	700	57	the	the	DET
ftr-373	700	58	neoliberal	neoliberal	ADJ
ftr-373	700	59	views	view	NOUN
ftr-373	700	60	on	on	ADP
ftr-373	700	61	cooperation	cooperation	NOUN
ftr-373	700	62	and	and	CCONJ
ftr-373	700	63	regime	regime	NOUN
ftr-373	700	64	formation	formation	NOUN
ftr-373	700	65	in	in	ADP
ftr-373	700	66	the	the	DET
ftr-373	700	67	international	international	ADJ
ftr-373	700	68	arena	arena	NOUN
ftr-373	700	69	recognizes	recognize	VERB
ftr-373	700	70	that	that	SCONJ
ftr-373	700	71	power	power	NOUN
ftr-373	700	72	is	be	AUX
ftr-373	700	73	not	not	PART
ftr-373	700	74	irrelevant	irrelevant	ADJ
ftr-373	700	75	,	,	PUNCT
ftr-373	700	76	but	but	CCONJ
ftr-373	700	77	rather	rather	ADV
ftr-373	700	78	that	that	DET
ftr-373	700	79	cooperation	cooperation	NOUN
ftr-373	700	80	develops	develop	VERB
ftr-373	700	81	where	where	SCONJ
ftr-373	700	82	there	there	PRON
ftr-373	700	83	are	be	VERB
ftr-373	700	84	inefficiencies	inefficiency	NOUN
ftr-373	700	85	that	that	PRON
ftr-373	700	86	can	can	AUX
ftr-373	700	87	be	be	AUX
ftr-373	700	88	improved	improve	VERB
ftr-373	700	89	upon	upon	SCONJ
ftr-373	700	90	through	through	ADP
ftr-373	700	91	the	the	DET
ftr-373	700	92	deal	deal	NOUN
ftr-373	700	93	.	.	PUNCT
ftr-373	701	1	however	however	ADV
ftr-373	701	2	,	,	PUNCT
ftr-373	701	3	more	more	ADJ
ftr-373	701	4	than	than	ADP
ftr-373	701	5	one	one	NUM
ftr-373	701	6	deal	deal	NOUN
ftr-373	701	7	may	may	AUX
ftr-373	701	8	be	be	AUX
ftr-373	701	9	possible	possible	ADJ
ftr-373	701	10	and	and	CCONJ
ftr-373	701	11	the	the	DET
ftr-373	701	12	ultimate	ultimate	ADJ
ftr-373	701	13	selection	selection	NOUN
ftr-373	701	14	among	among	ADP
ftr-373	701	15	those	those	DET
ftr-373	701	16	choices	choice	NOUN
ftr-373	701	17	may	may	AUX
ftr-373	701	18	turn	turn	VERB
ftr-373	701	19	substantially	substantially	ADV
ftr-373	701	20	on	on	ADP
ftr-373	701	21	relative	relative	ADJ
ftr-373	701	22	power	power	NOUN
ftr-373	701	23	among	among	ADP
ftr-373	701	24	the	the	DET
ftr-373	701	25	states.119	states.119	NOUN
ftr-373	701	26	for	for	ADP
ftr-373	701	27	example	example	NOUN
ftr-373	701	28	,	,	PUNCT
ftr-373	701	29	in	in	ADP
ftr-373	701	30	a	a	DET
ftr-373	701	31	gain	gain	NOUN
ftr-373	701	32	sharing	sharing	NOUN
ftr-373	701	33	solution	solution	NOUN
ftr-373	701	34	,	,	PUNCT
ftr-373	701	35	although	although	SCONJ
ftr-373	701	36	the	the	DET
ftr-373	701	37	allocation	allocation	NOUN
ftr-373	701	38	to	to	ADP
ftr-373	701	39	the	the	DET
ftr-373	701	40	competing	compete	VERB
ftr-373	701	41	states	state	NOUN
ftr-373	701	42	must	must	AUX
ftr-373	701	43	be	be	AUX
ftr-373	701	44	sufficient	sufficient	ADJ
ftr-373	701	45	to	to	PART
ftr-373	701	46	garner	garner	VERB
ftr-373	701	47	their	their	PRON
ftr-373	701	48	support	support	NOUN
ftr-373	701	49	(	(	PUNCT
ftr-373	701	50	i.e.	i.e.	X
ftr-373	701	51	make	make	VERB
ftr-373	701	52	them	they	PRON
ftr-373	701	53	better	well	ADJ
ftr-373	701	54	off	off	ADP
ftr-373	701	55	than	than	ADP
ftr-373	701	56	competing	compete	VERB
ftr-373	701	57	)	)	PUNCT
ftr-373	701	58	,	,	PUNCT
ftr-373	701	59	the	the	DET
ftr-373	701	60	developed	develop	VERB
ftr-373	701	61	countries	country	NOUN
ftr-373	701	62	might	might	AUX
ftr-373	701	63	be	be	AUX
ftr-373	701	64	able	able	ADJ
ftr-373	701	65	to	to	PART
ftr-373	701	66	achieve	achieve	VERB
ftr-373	701	67	this	this	PRON
ftr-373	701	68	while	while	SCONJ
ftr-373	701	69	still	still	ADV
ftr-373	701	70	retaining	retain	VERB
ftr-373	701	71	a	a	DET
ftr-373	701	72	larger	large	ADJ
ftr-373	701	73	portion	portion	NOUN
ftr-373	701	74	of	of	ADP
ftr-373	701	75	the	the	DET
ftr-373	701	76	total	total	ADJ
ftr-373	701	77	tax	tax	NOUN
ftr-373	701	78	pie	pie	NOUN
ftr-373	701	79	.	.	PUNCT
ftr-373	702	1	c.	c.	NOUN
ftr-373	702	2	seeing	see	VERB
ftr-373	702	3	beyond	beyond	ADP
ftr-373	702	4	the	the	DET
ftr-373	702	5	sovereignty	sovereignty	NOUN
ftr-373	702	6	just	just	ADV
ftr-373	702	7	because	because	SCONJ
ftr-373	702	8	the	the	DET
ftr-373	702	9	global	global	ADJ
ftr-373	702	10	system	system	NOUN
ftr-373	702	11	operates	operate	VERB
ftr-373	702	12	with	with	ADP
ftr-373	702	13	sovereign	sovereign	ADJ
ftr-373	702	14	states	state	NOUN
ftr-373	702	15	as	as	ADP
ftr-373	702	16	dominant	dominant	ADJ
ftr-373	702	17	players	player	NOUN
ftr-373	702	18	and	and	CCONJ
ftr-373	702	19	just	just	ADV
ftr-373	702	20	because	because	SCONJ
ftr-373	702	21	the	the	DET
ftr-373	702	22	states	state	NOUN
ftr-373	702	23	set	set	VERB
ftr-373	702	24	tax	tax	NOUN
ftr-373	702	25	policy	policy	NOUN
ftr-373	702	26	and	and	CCONJ
ftr-373	702	27	collect	collect	VERB
ftr-373	702	28	and	and	CCONJ
ftr-373	702	29	use	use	VERB
ftr-373	702	30	the	the	DET
ftr-373	702	31	resulting	result	VERB
ftr-373	702	32	revenue	revenue	NOUN
ftr-373	702	33	,	,	PUNCT
ftr-373	702	34	it	it	PRON
ftr-373	702	35	is	be	AUX
ftr-373	702	36	critical	critical	ADJ
ftr-373	702	37	never	never	ADV
ftr-373	702	38	to	to	PART
ftr-373	702	39	lose	lose	VERB
ftr-373	702	40	sight	sight	NOUN
ftr-373	702	41	of	of	ADP
ftr-373	702	42	the	the	DET
ftr-373	702	43	fact	fact	NOUN
ftr-373	702	44	that	that	SCONJ
ftr-373	702	45	sovereignty	sovereignty	NOUN
ftr-373	702	46	is	be	AUX
ftr-373	702	47	about	about	ADP
ftr-373	702	48	the	the	DET
ftr-373	702	49	international	international	ADJ
ftr-373	702	50	relationships	relationship	NOUN
ftr-373	702	51	among	among	ADP
ftr-373	702	52	states	state	NOUN
ftr-373	702	53	.	.	PUNCT
ftr-373	703	1	in	in	ADP
ftr-373	703	2	that	that	DET
ftr-373	703	3	setting	setting	NOUN
ftr-373	703	4	,	,	PUNCT
ftr-373	703	5	states	state	NOUN
ftr-373	703	6	act	act	VERB
ftr-373	703	7	as	as	ADP
ftr-373	703	8	a	a	DET
ftr-373	703	9	monolith	monolith	NOUN
ftr-373	703	10	and	and	CCONJ
ftr-373	703	11	must	must	AUX
ftr-373	703	12	present	present	VERB
ftr-373	703	13	a	a	DET
ftr-373	703	14	single	single	ADJ
ftr-373	703	15	view	view	NOUN
ftr-373	703	16	and	and	CCONJ
ftr-373	703	17	speak	speak	VERB
ftr-373	703	18	with	with	ADP
ftr-373	703	19	one	one	NUM
ftr-373	703	20	voice	voice	NOUN
ftr-373	703	21	.	.	PUNCT
ftr-373	704	1	either	either	CCONJ
ftr-373	704	2	the	the	DET
ftr-373	704	3	country	country	NOUN
ftr-373	704	4	will	will	AUX
ftr-373	704	5	or	or	CCONJ
ftr-373	704	6	will	will	AUX
ftr-373	704	7	not	not	PART
ftr-373	704	8	sign	sign	VERB
ftr-373	704	9	the	the	DET
ftr-373	704	10	treaty	treaty	NOUN
ftr-373	704	11	;	;	PUNCT
ftr-373	704	12	either	either	CCONJ
ftr-373	704	13	it	it	PRON
ftr-373	704	14	will	will	AUX
ftr-373	704	15	or	or	CCONJ
ftr-373	704	16	will	will	AUX
ftr-373	704	17	not	not	PART
ftr-373	704	18	impose	impose	VERB
ftr-373	704	19	withholding	withholding	NOUN
ftr-373	704	20	taxes	taxis	NOUN
ftr-373	704	21	.	.	PUNCT
ftr-373	705	1	only	only	ADV
ftr-373	705	2	one	one	NUM
ftr-373	705	3	official	official	NOUN
ftr-373	705	4	,	,	PUNCT
ftr-373	705	5	national	national	ADJ
ftr-373	705	6	position	position	NOUN
ftr-373	705	7	117	117	NUM
ftr-373	705	8	.	.	PUNCT
ftr-373	706	1	see	see	VERB
ftr-373	706	2	steven	steven	PROPN
ftr-373	706	3	dean	dean	PROPN
ftr-373	706	4	,	,	PUNCT
ftr-373	706	5	philosopher	philosopher	NOUN
ftr-373	706	6	kings	king	NOUN
ftr-373	706	7	and	and	CCONJ
ftr-373	706	8	international	international	ADJ
ftr-373	706	9	tax	tax	NOUN
ftr-373	706	10	:	:	PUNCT
ftr-373	706	11	a	a	DET
ftr-373	706	12	new	new	ADJ
ftr-373	706	13	approach	approach	NOUN
ftr-373	706	14	to	to	ADP
ftr-373	706	15	tax	tax	NOUN
ftr-373	706	16	havens	haven	NOUN
ftr-373	706	17	,	,	PUNCT
ftr-373	706	18	tax	tax	NOUN
ftr-373	706	19	flight	flight	NOUN
ftr-373	706	20	,	,	PUNCT
ftr-373	706	21	and	and	CCONJ
ftr-373	706	22	international	international	ADJ
ftr-373	706	23	tax	tax	NOUN
ftr-373	706	24	cooperation	cooperation	NOUN
ftr-373	706	25	,	,	PUNCT
ftr-373	706	26	58	58	NUM
ftr-373	706	27	hastings	hastings	PROPN
ftr-373	706	28	l.j	l.j	PROPN
ftr-373	706	29	.	.	PROPN
ftr-373	706	30	911	911	NUM
ftr-373	706	31	(	(	PUNCT
ftr-373	706	32	2007	2007	NUM
ftr-373	706	33	)	)	PUNCT
ftr-373	706	34	.	.	PUNCT
ftr-373	707	1	118	118	NUM
ftr-373	707	2	.	.	PUNCT
ftr-373	708	1	see	see	VERB
ftr-373	708	2	,	,	PUNCT
ftr-373	708	3	e.g.	e.g.	ADV
ftr-373	708	4	,	,	PUNCT
ftr-373	708	5	ring	ring	NOUN
ftr-373	708	6	,	,	PUNCT
ftr-373	708	7	supra	supra	PROPN
ftr-373	708	8	note	note	NOUN
ftr-373	708	9	115	115	NUM
ftr-373	708	10	at	at	ADP
ftr-373	708	11	101	101	NUM
ftr-373	708	12	(	(	PUNCT
ftr-373	708	13	considering	consider	VERB
ftr-373	708	14	the	the	DET
ftr-373	708	15	use	use	NOUN
ftr-373	708	16	of	of	ADP
ftr-373	708	17	bundling	bundle	VERB
ftr-373	708	18	and	and	CCONJ
ftr-373	708	19	issue	issue	VERB
ftr-373	708	20	linkage	linkage	NOUN
ftr-373	708	21	in	in	ADP
ftr-373	708	22	reaching	reach	VERB
ftr-373	708	23	agreement	agreement	NOUN
ftr-373	708	24	)	)	PUNCT
ftr-373	708	25	119	119	NUM
ftr-373	708	26	.	.	PUNCT
ftr-373	709	1	see	see	VERB
ftr-373	709	2	,	,	PUNCT
ftr-373	709	3	e.g.	e.g.	ADV
ftr-373	709	4	,	,	PUNCT
ftr-373	709	5	i	i	PRON
ftr-373	709	6	d.	d.	VERB
ftr-373	709	7	at	at	ADP
ftr-373	709	8	100	100	NUM
ftr-373	709	9	-	-	PUNCT
ftr-373	709	10	101(discussing	101(discussing	NOUN
ftr-373	709	11	,	,	PUNCT
ftr-373	709	12	for	for	ADP
ftr-373	709	13	example	example	NOUN
ftr-373	709	14	,	,	PUNCT
ftr-373	709	15	the	the	DET
ftr-373	709	16	battle	battle	NOUN
ftr-373	709	17	of	of	ADP
ftr-373	709	18	the	the	DET
ftr-373	709	19	sexes	sex	NOUN
ftr-373	709	20	game	game	NOUN
ftr-373	709	21	or	or	CCONJ
ftr-373	709	22	other	other	ADJ
ftr-373	709	23	scenarios	scenario	NOUN
ftr-373	709	24	with	with	ADP
ftr-373	709	25	multiple	multiple	ADJ
ftr-373	709	26	potential	potential	ADJ
ftr-373	709	27	cooperation	cooperation	NOUN
ftr-373	709	28	points	point	NOUN
ftr-373	709	29	)	)	PUNCT
ftr-373	709	30	.	.	PUNCT
ftr-373	710	1	2009	2009	NUM
ftr-373	710	2	]	]	PUNCT
ftr-373	710	3	democracy	democracy	NOUN
ftr-373	710	4	,	,	PUNCT
ftr-373	710	5	sovereignty	sovereignty	NOUN
ftr-373	710	6	and	and	CCONJ
ftr-373	710	7	tax	tax	NOUN
ftr-373	710	8	competition	competition	NOUN
ftr-373	710	9	595	595	NUM
ftr-373	710	10	can	can	AUX
ftr-373	710	11	operate	operate	VERB
ftr-373	710	12	at	at	ADP
ftr-373	710	13	a	a	DET
ftr-373	710	14	single	single	ADJ
ftr-373	710	15	moment	moment	NOUN
ftr-373	710	16	in	in	ADP
ftr-373	710	17	time	time	NOUN
ftr-373	710	18	(	(	PUNCT
ftr-373	710	19	assuming	assume	VERB
ftr-373	710	20	the	the	DET
ftr-373	710	21	government	government	NOUN
ftr-373	710	22	has	have	VERB
ftr-373	710	23	functional	functional	ADJ
ftr-373	710	24	control	control	NOUN
ftr-373	710	25	)	)	PUNCT
ftr-373	710	26	.	.	PUNCT
ftr-373	711	1	the	the	DET
ftr-373	711	2	state	state	NOUN
ftr-373	711	3	,	,	PUNCT
ftr-373	711	4	however	however	ADV
ftr-373	711	5	,	,	PUNCT
ftr-373	711	6	is	be	AUX
ftr-373	711	7	not	not	PART
ftr-373	711	8	a	a	DET
ftr-373	711	9	monolith	monolith	NOUN
ftr-373	711	10	of	of	ADP
ftr-373	711	11	views	view	NOUN
ftr-373	711	12	.	.	PUNCT
ftr-373	712	1	if	if	SCONJ
ftr-373	712	2	we	we	PRON
ftr-373	712	3	open	open	VERB
ftr-373	712	4	the	the	DET
ftr-373	712	5	lid	lid	NOUN
ftr-373	712	6	of	of	ADP
ftr-373	712	7	the	the	DET
ftr-373	712	8	nation	nation	NOUN
ftr-373	712	9	and	and	CCONJ
ftr-373	712	10	look	look	VERB
ftr-373	712	11	inside	inside	ADV
ftr-373	712	12	we	we	PRON
ftr-373	712	13	find	find	VERB
ftr-373	712	14	multiple	multiple	ADJ
ftr-373	712	15	,	,	PUNCT
ftr-373	712	16	competing	compete	VERB
ftr-373	712	17	,	,	PUNCT
ftr-373	712	18	and	and	CCONJ
ftr-373	712	19	contradictory	contradictory	ADJ
ftr-373	712	20	views	view	NOUN
ftr-373	712	21	on	on	ADP
ftr-373	712	22	all	all	PRON
ftr-373	712	23	of	of	ADP
ftr-373	712	24	the	the	DET
ftr-373	712	25	important	important	ADJ
ftr-373	712	26	international	international	ADJ
ftr-373	712	27	issues	issue	NOUN
ftr-373	712	28	.	.	PUNCT
ftr-373	713	1	the	the	DET
ftr-373	713	2	democratic	democratic	ADJ
ftr-373	713	3	political	political	ADJ
ftr-373	713	4	process	process	NOUN
ftr-373	713	5	within	within	ADP
ftr-373	713	6	the	the	DET
ftr-373	713	7	state	state	NOUN
ftr-373	713	8	sorts	sort	NOUN
ftr-373	713	9	through	through	ADP
ftr-373	713	10	these	these	DET
ftr-373	713	11	competing	compete	VERB
ftr-373	713	12	positions	position	NOUN
ftr-373	713	13	and	and	CCONJ
ftr-373	713	14	arrives	arrive	VERB
ftr-373	713	15	at	at	ADP
ftr-373	713	16	a	a	DET
ftr-373	713	17	single	single	ADJ
ftr-373	713	18	view	view	NOUN
ftr-373	713	19	that	that	SCONJ
ftr-373	713	20	it	it	PRON
ftr-373	713	21	then	then	ADV
ftr-373	713	22	advocates	advocate	VERB
ftr-373	713	23	on	on	ADP
ftr-373	713	24	behalf	behalf	NOUN
ftr-373	713	25	of	of	ADP
ftr-373	713	26	the	the	DET
ftr-373	713	27	state	state	NOUN
ftr-373	713	28	.	.	PUNCT
ftr-373	714	1	although	although	SCONJ
ftr-373	714	2	that	that	DET
ftr-373	714	3	process	process	NOUN
ftr-373	714	4	may	may	AUX
ftr-373	714	5	validate	validate	VERB
ftr-373	714	6	the	the	DET
ftr-373	714	7	selection	selection	NOUN
ftr-373	714	8	of	of	ADP
ftr-373	714	9	one	one	NUM
ftr-373	714	10	view	view	NOUN
ftr-373	714	11	among	among	ADP
ftr-373	714	12	many	many	ADJ
ftr-373	714	13	,	,	PUNCT
ftr-373	714	14	it	it	PRON
ftr-373	714	15	does	do	AUX
ftr-373	714	16	not	not	PART
ftr-373	714	17	negate	negate	VERB
ftr-373	714	18	the	the	DET
ftr-373	714	19	reality	reality	NOUN
ftr-373	714	20	that	that	SCONJ
ftr-373	714	21	there	there	PRON
ftr-373	714	22	were	be	VERB
ftr-373	714	23	many	many	ADJ
ftr-373	714	24	voices	voice	NOUN
ftr-373	714	25	and	and	CCONJ
ftr-373	714	26	that	that	SCONJ
ftr-373	714	27	a	a	DET
ftr-373	714	28	different	different	ADJ
ftr-373	714	29	voice	voice	NOUN
ftr-373	714	30	may	may	AUX
ftr-373	714	31	rise	rise	VERB
ftr-373	714	32	to	to	ADP
ftr-373	714	33	the	the	DET
ftr-373	714	34	top	top	NOUN
ftr-373	714	35	at	at	ADP
ftr-373	714	36	a	a	DET
ftr-373	714	37	later	later	ADJ
ftr-373	714	38	date	date	NOUN
ftr-373	714	39	.	.	PUNCT
ftr-373	715	1	within	within	ADP
ftr-373	715	2	tax	tax	NOUN
ftr-373	715	3	competition	competition	NOUN
ftr-373	715	4	we	we	PRON
ftr-373	715	5	saw	see	VERB
ftr-373	715	6	this	this	PRON
ftr-373	715	7	most	most	ADV
ftr-373	715	8	dramatically	dramatically	ADV
ftr-373	715	9	in	in	ADP
ftr-373	715	10	the	the	DET
ftr-373	715	11	evolution	evolution	NOUN
ftr-373	715	12	of	of	ADP
ftr-373	715	13	the	the	DET
ftr-373	715	14	official	official	ADJ
ftr-373	715	15	u.s	u.s	PROPN
ftr-373	715	16	.	.	PROPN
ftr-373	715	17	position	position	NOUN
ftr-373	715	18	on	on	ADP
ftr-373	715	19	the	the	DET
ftr-373	715	20	oecd	oecd	PROPN
ftr-373	715	21	project	project	NOUN
ftr-373	715	22	during	during	ADP
ftr-373	715	23	the	the	DET
ftr-373	715	24	period	period	NOUN
ftr-373	715	25	january	january	PROPN
ftr-373	715	26	2001may	2001may	NUM
ftr-373	715	27	2001	2001	NUM
ftr-373	715	28	as	as	SCONJ
ftr-373	715	29	the	the	DET
ftr-373	715	30	bush	bush	PROPN
ftr-373	715	31	administration	administration	NOUN
ftr-373	715	32	came	come	VERB
ftr-373	715	33	into	into	ADP
ftr-373	715	34	office	office	NOUN
ftr-373	715	35	.	.	PUNCT
ftr-373	716	1	in	in	ADP
ftr-373	716	2	this	this	DET
ftr-373	716	3	case	case	NOUN
ftr-373	716	4	the	the	DET
ftr-373	716	5	reality	reality	NOUN
ftr-373	716	6	that	that	SCONJ
ftr-373	716	7	states	state	NOUN
ftr-373	716	8	are	be	AUX
ftr-373	716	9	not	not	PART
ftr-373	716	10	a	a	DET
ftr-373	716	11	monolith	monolith	NOUN
ftr-373	716	12	worked	work	VERB
ftr-373	716	13	against	against	ADP
ftr-373	716	14	the	the	DET
ftr-373	716	15	oecd	oecd	PROPN
ftr-373	716	16	harmful	harmful	ADJ
ftr-373	716	17	tax	tax	NOUN
ftr-373	716	18	practices	practice	NOUN
ftr-373	716	19	agenda	agenda	NOUN
ftr-373	716	20	,	,	PUNCT
ftr-373	716	21	however	however	ADV
ftr-373	716	22	,	,	PUNCT
ftr-373	716	23	the	the	DET
ftr-373	716	24	same	same	ADJ
ftr-373	716	25	observations	observation	NOUN
ftr-373	716	26	can	can	AUX
ftr-373	716	27	be	be	AUX
ftr-373	716	28	used	use	VERB
ftr-373	716	29	affirmatively	affirmatively	ADV
ftr-373	716	30	to	to	PART
ftr-373	716	31	push	push	VERB
ftr-373	716	32	for	for	ADP
ftr-373	716	33	cooperation	cooperation	NOUN
ftr-373	716	34	(	(	PUNCT
ftr-373	716	35	perhaps	perhaps	ADV
ftr-373	716	36	in	in	ADP
ftr-373	716	37	conjunction	conjunction	NOUN
ftr-373	716	38	with	with	ADP
ftr-373	716	39	some	some	PRON
ftr-373	716	40	of	of	ADP
ftr-373	716	41	the	the	DET
ftr-373	716	42	approaches	approach	NOUN
ftr-373	716	43	outlined	outline	VERB
ftr-373	716	44	in	in	ADP
ftr-373	716	45	part	part	NOUN
ftr-373	716	46	iv.b	iv.b	PROPN
ftr-373	716	47	.	.	PUNCT
ftr-373	716	48	above	above	ADP
ftr-373	716	49	)	)	PUNCT
ftr-373	716	50	.	.	PUNCT
ftr-373	717	1	if	if	SCONJ
ftr-373	717	2	the	the	DET
ftr-373	717	3	oecd	oecd	PROPN
ftr-373	717	4	members	member	NOUN
ftr-373	717	5	are	be	AUX
ftr-373	717	6	not	not	PART
ftr-373	717	7	monoliths	monolith	NOUN
ftr-373	717	8	,	,	PUNCT
ftr-373	717	9	then	then	ADV
ftr-373	717	10	neither	neither	CCONJ
ftr-373	717	11	are	be	VERB
ftr-373	717	12	the	the	DET
ftr-373	717	13	havens	haven	NOUN
ftr-373	717	14	.	.	PUNCT
ftr-373	718	1	the	the	DET
ftr-373	718	2	challenge	challenge	NOUN
ftr-373	718	3	is	be	AUX
ftr-373	718	4	determining	determine	VERB
ftr-373	718	5	where	where	SCONJ
ftr-373	718	6	a	a	DET
ftr-373	718	7	useful	useful	ADJ
ftr-373	718	8	and	and	CCONJ
ftr-373	718	9	reasonable	reasonable	ADJ
ftr-373	718	10	fissure	fissure	NOUN
ftr-373	718	11	on	on	ADP
ftr-373	718	12	the	the	DET
ftr-373	718	13	tax	tax	NOUN
ftr-373	718	14	competition	competition	NOUN
ftr-373	718	15	issue	issue	NOUN
ftr-373	718	16	lies	lie	VERB
ftr-373	718	17	.	.	PUNCT
ftr-373	719	1	one	one	NUM
ftr-373	719	2	possibility	possibility	NOUN
ftr-373	719	3	is	be	AUX
ftr-373	719	4	a	a	DET
ftr-373	719	5	case	case	NOUN
ftr-373	719	6	described	describe	VERB
ftr-373	719	7	in	in	ADP
ftr-373	719	8	part	part	PROPN
ftr-373	719	9	ii	ii	PROPN
ftr-373	719	10	,	,	PUNCT
ftr-373	719	11	of	of	ADP
ftr-373	719	12	a	a	DET
ftr-373	719	13	haven	haven	NOUN
ftr-373	719	14	that	that	PRON
ftr-373	719	15	may	may	AUX
ftr-373	719	16	have	have	AUX
ftr-373	719	17	miscalculated	miscalculate	VERB
ftr-373	719	18	in	in	ADP
ftr-373	719	19	deciding	decide	VERB
ftr-373	719	20	that	that	SCONJ
ftr-373	719	21	competition	competition	NOUN
ftr-373	719	22	was	be	AUX
ftr-373	719	23	beneficial	beneficial	ADJ
ftr-373	719	24	.	.	PUNCT
ftr-373	720	1	if	if	SCONJ
ftr-373	720	2	there	there	PRON
ftr-373	720	3	was	be	VERB
ftr-373	720	4	a	a	DET
ftr-373	720	5	miscalculation	miscalculation	NOUN
ftr-373	720	6	,	,	PUNCT
ftr-373	720	7	the	the	DET
ftr-373	720	8	haven	haven	NOUN
ftr-373	720	9	’s	’s	PART
ftr-373	720	10	administration	administration	NOUN
ftr-373	720	11	may	may	AUX
ftr-373	720	12	resist	resist	VERB
ftr-373	720	13	revisiting	revisit	VERB
ftr-373	720	14	the	the	DET
ftr-373	720	15	issue	issue	NOUN
ftr-373	720	16	and	and	CCONJ
ftr-373	720	17	admitting	admit	VERB
ftr-373	720	18	error	error	NOUN
ftr-373	720	19	,	,	PUNCT
ftr-373	720	20	but	but	CCONJ
ftr-373	720	21	perhaps	perhaps	ADV
ftr-373	720	22	other	other	ADJ
ftr-373	720	23	segments	segment	NOUN
ftr-373	720	24	of	of	ADP
ftr-373	720	25	the	the	DET
ftr-373	720	26	population	population	NOUN
ftr-373	720	27	or	or	CCONJ
ftr-373	720	28	business	business	NOUN
ftr-373	720	29	sector	sector	NOUN
ftr-373	720	30	could	could	AUX
ftr-373	720	31	be	be	AUX
ftr-373	720	32	persuaded	persuade	VERB
ftr-373	720	33	that	that	SCONJ
ftr-373	720	34	a	a	DET
ftr-373	720	35	shift	shift	NOUN
ftr-373	720	36	would	would	AUX
ftr-373	720	37	be	be	AUX
ftr-373	720	38	in	in	ADP
ftr-373	720	39	their	their	PRON
ftr-373	720	40	own	own	ADJ
ftr-373	720	41	and	and	CCONJ
ftr-373	720	42	their	their	PRON
ftr-373	720	43	national	national	ADJ
ftr-373	720	44	interests	interest	NOUN
ftr-373	720	45	.	.	PUNCT
ftr-373	721	1	another	another	DET
ftr-373	721	2	possibility	possibility	NOUN
ftr-373	721	3	is	be	AUX
ftr-373	721	4	a	a	DET
ftr-373	721	5	country	country	NOUN
ftr-373	721	6	in	in	ADP
ftr-373	721	7	which	which	PRON
ftr-373	721	8	the	the	DET
ftr-373	721	9	benefits	benefit	NOUN
ftr-373	721	10	of	of	ADP
ftr-373	721	11	competition	competition	NOUN
ftr-373	721	12	are	be	AUX
ftr-373	721	13	not	not	PART
ftr-373	721	14	widely	widely	ADV
ftr-373	721	15	disbursed	disburse	VERB
ftr-373	721	16	and	and	CCONJ
ftr-373	721	17	are	be	AUX
ftr-373	721	18	concentrated	concentrate	VERB
ftr-373	721	19	at	at	ADP
ftr-373	721	20	the	the	DET
ftr-373	721	21	top	top	NOUN
ftr-373	721	22	.	.	PUNCT
ftr-373	722	1	in	in	ADP
ftr-373	722	2	this	this	DET
ftr-373	722	3	case	case	NOUN
ftr-373	722	4	,	,	PUNCT
ftr-373	722	5	it	it	PRON
ftr-373	722	6	could	could	AUX
ftr-373	722	7	be	be	AUX
ftr-373	722	8	strategic	strategic	ADJ
ftr-373	722	9	to	to	PART
ftr-373	722	10	identify	identify	VERB
ftr-373	722	11	the	the	DET
ftr-373	722	12	ways	way	NOUN
ftr-373	722	13	in	in	ADP
ftr-373	722	14	which	which	PRON
ftr-373	722	15	the	the	DET
ftr-373	722	16	competition	competition	NOUN
ftr-373	722	17	serves	serve	VERB
ftr-373	722	18	a	a	DET
ftr-373	722	19	small	small	ADJ
ftr-373	722	20	segment	segment	NOUN
ftr-373	722	21	of	of	ADP
ftr-373	722	22	the	the	DET
ftr-373	722	23	population	population	NOUN
ftr-373	722	24	but	but	CCONJ
ftr-373	722	25	provides	provide	VERB
ftr-373	722	26	little	little	ADJ
ftr-373	722	27	or	or	CCONJ
ftr-373	722	28	no	no	PRON
ftr-373	722	29	benefit	benefit	NOUN
ftr-373	722	30	to	to	ADP
ftr-373	722	31	the	the	DET
ftr-373	722	32	majority	majority	NOUN
ftr-373	722	33	of	of	ADP
ftr-373	722	34	the	the	DET
ftr-373	722	35	people	people	NOUN
ftr-373	722	36	.	.	PUNCT
ftr-373	723	1	for	for	ADP
ftr-373	723	2	example	example	NOUN
ftr-373	723	3	,	,	PUNCT
ftr-373	723	4	a	a	DET
ftr-373	723	5	“	"	PUNCT
ftr-373	723	6	paper	paper	NOUN
ftr-373	723	7	”	"	PUNCT
ftr-373	723	8	haven	haven	NOUN
ftr-373	723	9	in	in	ADP
ftr-373	723	10	which	which	PRON
ftr-373	723	11	the	the	DET
ftr-373	723	12	foreign	foreign	ADJ
ftr-373	723	13	investors	investor	NOUN
ftr-373	723	14	have	have	VERB
ftr-373	723	15	minimal	minimal	ADJ
ftr-373	723	16	presence	presence	NOUN
ftr-373	723	17	and	and	CCONJ
ftr-373	723	18	investment	investment	NOUN
ftr-373	723	19	in	in	ADP
ftr-373	723	20	the	the	DET
ftr-373	723	21	country	country	NOUN
ftr-373	723	22	does	do	AUX
ftr-373	723	23	generate	generate	VERB
ftr-373	723	24	business	business	NOUN
ftr-373	723	25	for	for	ADP
ftr-373	723	26	locals	local	NOUN
ftr-373	723	27	who	who	PRON
ftr-373	723	28	facilitate	facilitate	VERB
ftr-373	723	29	that	that	DET
ftr-373	723	30	paper	paper	NOUN
ftr-373	723	31	existence	existence	NOUN
ftr-373	723	32	but	but	CCONJ
ftr-373	723	33	may	may	AUX
ftr-373	723	34	provide	provide	VERB
ftr-373	723	35	little	little	ADJ
ftr-373	723	36	income	income	NOUN
ftr-373	723	37	or	or	CCONJ
ftr-373	723	38	investment	investment	NOUN
ftr-373	723	39	for	for	ADP
ftr-373	723	40	the	the	DET
ftr-373	723	41	state	state	NOUN
ftr-373	723	42	more	more	ADV
ftr-373	723	43	broadly	broadly	ADV
ftr-373	723	44	.	.	PUNCT
ftr-373	724	1	v.	v.	ADP
ftr-373	724	2	conclusion	conclusion	NOUN
ftr-373	724	3	sovereignty	sovereignty	NOUN
ftr-373	724	4	permeates	permeate	VERB
ftr-373	724	5	the	the	DET
ftr-373	724	6	tax	tax	NOUN
ftr-373	724	7	competition	competition	NOUN
ftr-373	724	8	controversy	controversy	NOUN
ftr-373	724	9	–	–	PUNCT
ftr-373	724	10	both	both	CCONJ
ftr-373	724	11	in	in	ADP
ftr-373	724	12	the	the	DET
ftr-373	724	13	characterization	characterization	NOUN
ftr-373	724	14	of	of	ADP
ftr-373	724	15	the	the	DET
ftr-373	724	16	problem	problem	NOUN
ftr-373	724	17	and	and	CCONJ
ftr-373	724	18	the	the	DET
ftr-373	724	19	crafting	crafting	NOUN
ftr-373	724	20	of	of	ADP
ftr-373	724	21	cooperative	cooperative	ADJ
ftr-373	724	22	solutions	solution	NOUN
ftr-373	724	23	.	.	PUNCT
ftr-373	725	1	it	it	PRON
ftr-373	725	2	helps	help	VERB
ftr-373	725	3	explain	explain	VERB
ftr-373	725	4	the	the	DET
ftr-373	725	5	limits	limit	NOUN
ftr-373	725	6	of	of	ADP
ftr-373	725	7	efficiency	efficiency	NOUN
ftr-373	725	8	and	and	CCONJ
ftr-373	725	9	equity	equity	NOUN
ftr-373	725	10	arguments	argument	NOUN
ftr-373	725	11	against	against	ADP
ftr-373	725	12	harmful	harmful	ADJ
ftr-373	725	13	tax	tax	NOUN
ftr-373	725	14	competition	competition	NOUN
ftr-373	725	15	.	.	PUNCT
ftr-373	726	1	market	market	NOUN
ftr-373	726	2	failure	failure	NOUN
ftr-373	726	3	ideas	idea	NOUN
ftr-373	726	4	,	,	PUNCT
ftr-373	726	5	which	which	PRON
ftr-373	726	6	generally	generally	ADV
ftr-373	726	7	support	support	VERB
ftr-373	726	8	intervention	intervention	NOUN
ftr-373	726	9	and	and	CCONJ
ftr-373	726	10	regulation	regulation	NOUN
ftr-373	726	11	,	,	PUNCT
ftr-373	726	12	adapt	adapt	VERB
ftr-373	726	13	less	less	ADV
ftr-373	726	14	readily	readily	ADV
ftr-373	726	15	to	to	ADP
ftr-373	726	16	an	an	DET
ftr-373	726	17	inter	inter	ADJ
ftr-373	726	18	-	-	ADJ
ftr-373	726	19	state	state	ADJ
ftr-373	726	20	market	market	NOUN
ftr-373	726	21	which	which	PRON
ftr-373	726	22	lacks	lack	VERB
ftr-373	726	23	the	the	DET
ftr-373	726	24	requisite	requisite	ADJ
ftr-373	726	25	supra	supra	NOUN
ftr-373	726	26	-	-	PUNCT
ftr-373	726	27	state	state	NOUN
ftr-373	726	28	above	above	ADP
ftr-373	726	29	the	the	DET
ftr-373	726	30	individual	individual	ADJ
ftr-373	726	31	nation	nation	NOUN
ftr-373	726	32	-	-	PUNCT
ftr-373	726	33	states	state	NOUN
ftr-373	726	34	.	.	PUNCT
ftr-373	727	1	similarly	similarly	ADV
ftr-373	727	2	,	,	PUNCT
ftr-373	727	3	the	the	DET
ftr-373	727	4	complex	complex	ADJ
ftr-373	727	5	equity	equity	NOUN
ftr-373	727	6	arguments	argument	NOUN
ftr-373	727	7	are	be	AUX
ftr-373	727	8	inextricably	inextricably	ADV
ftr-373	727	9	intertwined	intertwine	VERB
ftr-373	727	10	with	with	ADP
ftr-373	727	11	both	both	CCONJ
ftr-373	727	12	the	the	DET
ftr-373	727	13	practical	practical	ADJ
ftr-373	727	14	constraints	constraint	NOUN
ftr-373	727	15	of	of	ADP
ftr-373	727	16	a	a	DET
ftr-373	727	17	sovereign	sovereign	ADJ
ftr-373	727	18	state	state	NOUN
ftr-373	727	19	system	system	NOUN
ftr-373	727	20	and	and	CCONJ
ftr-373	727	21	the	the	DET
ftr-373	727	22	theoretical	theoretical	ADJ
ftr-373	727	23	values	value	NOUN
ftr-373	727	24	embodied	embody	VERB
ftr-373	727	25	in	in	ADP
ftr-373	727	26	the	the	DET
ftr-373	727	27	modern	modern	ADJ
ftr-373	727	28	democratic	democratic	ADJ
ftr-373	727	29	sovereign	sovereign	ADJ
ftr-373	727	30	state	state	NOUN
ftr-373	727	31	.	.	PUNCT
ftr-373	728	1	certain	certain	ADJ
ftr-373	728	2	challenges	challenge	NOUN
ftr-373	728	3	to	to	ADP
ftr-373	728	4	596	596	NUM
ftr-373	728	5	florida	florida	PROPN
ftr-373	728	6	tax	tax	NOUN
ftr-373	728	7	review	review	NOUN
ftr-373	728	8	[	[	X
ftr-373	728	9	vol	vol	NOUN
ftr-373	728	10	.	.	NOUN
ftr-373	728	11	9:5	9:5	NUM
ftr-373	728	12	tax	tax	NOUN
ftr-373	728	13	competition	competition	NOUN
ftr-373	728	14	(	(	PUNCT
ftr-373	728	15	appeals	appeal	NOUN
ftr-373	728	16	to	to	ADP
ftr-373	728	17	charity	charity	NOUN
ftr-373	728	18	,	,	PUNCT
ftr-373	728	19	self	self	NOUN
ftr-373	728	20	-	-	PUNCT
ftr-373	728	21	interest	interest	NOUN
ftr-373	728	22	,	,	PUNCT
ftr-373	728	23	and	and	CCONJ
ftr-373	728	24	human	human	ADJ
ftr-373	728	25	rights	right	NOUN
ftr-373	728	26	)	)	PUNCT
ftr-373	728	27	remain	remain	VERB
ftr-373	728	28	available	available	ADJ
ftr-373	728	29	despite	despite	SCONJ
ftr-373	728	30	the	the	DET
ftr-373	728	31	absence	absence	NOUN
ftr-373	728	32	of	of	ADP
ftr-373	728	33	a	a	DET
ftr-373	728	34	sustainable	sustainable	ADJ
ftr-373	728	35	vision	vision	NOUN
ftr-373	728	36	of	of	ADP
ftr-373	728	37	global	global	ADJ
ftr-373	728	38	economic	economic	ADJ
ftr-373	728	39	justice	justice	NOUN
ftr-373	728	40	and	and	CCONJ
ftr-373	728	41	redistribution	redistribution	NOUN
ftr-373	728	42	with	with	ADP
ftr-373	728	43	which	which	PRON
ftr-373	728	44	to	to	PART
ftr-373	728	45	critique	critique	VERB
ftr-373	728	46	specific	specific	ADJ
ftr-373	728	47	competition	competition	NOUN
ftr-373	728	48	practices	practice	NOUN
ftr-373	728	49	.	.	PUNCT
ftr-373	729	1	moreover	moreover	ADV
ftr-373	729	2	,	,	PUNCT
ftr-373	729	3	armed	armed	ADJ
ftr-373	729	4	with	with	ADP
ftr-373	729	5	a	a	DET
ftr-373	729	6	heightened	heightened	ADJ
ftr-373	729	7	appreciation	appreciation	NOUN
ftr-373	729	8	for	for	ADP
ftr-373	729	9	the	the	DET
ftr-373	729	10	place	place	NOUN
ftr-373	729	11	of	of	ADP
ftr-373	729	12	sovereignty	sovereignty	NOUN
ftr-373	729	13	in	in	ADP
ftr-373	729	14	tax	tax	NOUN
ftr-373	729	15	competition	competition	NOUN
ftr-373	729	16	we	we	PRON
ftr-373	729	17	can	can	AUX
ftr-373	729	18	reconsider	reconsider	VERB
ftr-373	729	19	possible	possible	ADJ
ftr-373	729	20	sovereignty	sovereignty	NOUN
ftr-373	729	21	based	base	VERB
ftr-373	729	22	arguments	argument	NOUN
ftr-373	729	23	,	,	PUNCT
ftr-373	729	24	engage	engage	VERB
ftr-373	729	25	in	in	ADP
ftr-373	729	26	deal	deal	NOUN
ftr-373	729	27	-	-	PUNCT
ftr-373	729	28	making	making	NOUN
ftr-373	729	29	,	,	PUNCT
ftr-373	729	30	and	and	CCONJ
ftr-373	729	31	capitalize	capitalize	VERB
ftr-373	729	32	on	on	ADP
ftr-373	729	33	the	the	DET
ftr-373	729	34	distinction	distinction	NOUN
ftr-373	729	35	between	between	ADP
ftr-373	729	36	sovereign	sovereign	ADJ
ftr-373	729	37	states	state	NOUN
ftr-373	729	38	and	and	CCONJ
ftr-373	729	39	monoliths	monolith	NOUN
ftr-373	729	40	.	.	PUNCT
ftr-373	730	1	finally	finally	ADV
ftr-373	730	2	,	,	PUNCT
ftr-373	730	3	although	although	SCONJ
ftr-373	730	4	a	a	DET
ftr-373	730	5	frank	frank	ADJ
ftr-373	730	6	and	and	CCONJ
ftr-373	730	7	honest	honest	ADJ
ftr-373	730	8	conversation	conversation	NOUN
ftr-373	730	9	about	about	ADP
ftr-373	730	10	what	what	PRON
ftr-373	730	11	we	we	PRON
ftr-373	730	12	value	value	VERB
ftr-373	730	13	through	through	ADP
ftr-373	730	14	sovereignty	sovereignty	NOUN
ftr-373	730	15	and	and	CCONJ
ftr-373	730	16	what	what	PRON
ftr-373	730	17	we	we	PRON
ftr-373	730	18	aspire	aspire	VERB
ftr-373	730	19	to	to	PART
ftr-373	730	20	globally	globally	ADV
ftr-373	730	21	will	will	AUX
ftr-373	730	22	not	not	PART
ftr-373	730	23	provide	provide	VERB
ftr-373	730	24	ready	ready	ADJ
ftr-373	730	25	answers	answer	NOUN
ftr-373	730	26	to	to	ADP
ftr-373	730	27	long	long	ADV
ftr-373	730	28	-	-	PUNCT
ftr-373	730	29	standing	stand	VERB
ftr-373	730	30	dilemmas	dilemma	NOUN
ftr-373	730	31	of	of	ADP
ftr-373	730	32	philosophy	philosophy	NOUN
ftr-373	730	33	and	and	CCONJ
ftr-373	730	34	political	political	ADJ
ftr-373	730	35	reality	reality	NOUN
ftr-373	730	36	,	,	PUNCT
ftr-373	730	37	it	it	PRON
ftr-373	730	38	will	will	AUX
ftr-373	730	39	sharpen	sharpen	VERB
ftr-373	730	40	our	our	PRON
ftr-373	730	41	focus	focus	NOUN
ftr-373	730	42	and	and	CCONJ
ftr-373	730	43	attention	attention	NOUN
ftr-373	730	44	on	on	ADP
ftr-373	730	45	the	the	DET
ftr-373	730	46	underlying	underlie	VERB
ftr-373	730	47	issues	issue	NOUN
ftr-373	730	48	of	of	ADP
ftr-373	730	49	global	global	ADJ
ftr-373	730	50	justice	justice	PROPN
ftr-373	730	51	and	and	CCONJ
ftr-373	730	52	global	global	ADJ
ftr-373	730	53	governance	governance	NOUN
ftr-373	730	54	in	in	ADP
ftr-373	730	55	a	a	DET
ftr-373	730	56	dialogue	dialogue	NOUN
ftr-373	730	57	linking	link	VERB
ftr-373	730	58	philosophy	philosophy	NOUN
ftr-373	730	59	,	,	PUNCT
ftr-373	730	60	law	law	NOUN
ftr-373	730	61	,	,	PUNCT
ftr-373	730	62	political	political	ADJ
ftr-373	730	63	science	science	NOUN
ftr-373	730	64	,	,	PUNCT
ftr-373	730	65	and	and	CCONJ
ftr-373	730	66	economics	economic	NOUN
ftr-373	730	67	.	.	PUNCT