id	sid	tid	token	lemma	pos
ftr-388	1	1	a	a	DET
ftr-388	1	2	tax	tax	NOUN
ftr-388	1	3	morale	morale	NOUN
ftr-388	1	4	approach	approach	NOUN
ftr-388	1	5	to	to	ADP
ftr-388	1	6	compliance	compliance	NOUN
ftr-388	1	7	:	:	PUNCT
ftr-388	1	8	recommendations	recommendation	NOUN
ftr-388	1	9	for	for	ADP
ftr-388	1	10	the	the	DET
ftr-388	1	11	irs	irs	PROPN
ftr-388	1	12	florida	florida	PROPN
ftr-388	1	13	tax	tax	PROPN
ftr-388	1	14	review	review	NOUN
ftr-388	1	15	volume	volume	NOUN
ftr-388	1	16	8	8	NUM
ftr-388	1	17	2006	2006	NUM
ftr-388	1	18	number	number	NOUN
ftr-388	1	19	6	6	NUM
ftr-388	1	20	a	a	DET
ftr-388	1	21	tax	tax	NOUN
ftr-388	1	22	morale	morale	NOUN
ftr-388	1	23	approach	approach	NOUN
ftr-388	1	24	to	to	ADP
ftr-388	1	25	compliance	compliance	NOUN
ftr-388	1	26	:	:	PUNCT
ftr-388	1	27	recommendations	recommendation	NOUN
ftr-388	1	28	for	for	ADP
ftr-388	1	29	the	the	DET
ftr-388	1	30	irs	irs	PROPN
ftr-388	1	31	by	by	ADP
ftr-388	1	32	marjorie	marjorie	PROPN
ftr-388	1	33	e.	e.	PROPN
ftr-388	1	34	kornhauser	kornhauser	PROPN
ftr-388	1	35	summary	summary	PROPN
ftr-388	1	36	.	.	PUNCT
ftr-388	1	37	.	.	PUNCT
ftr-388	1	38	.	.	PUNCT
ftr-388	1	39	.	.	PUNCT
ftr-388	1	40	.	.	PUNCT
ftr-388	1	41	.	.	PUNCT
ftr-388	1	42	.	.	PUNCT
ftr-388	1	43	.	.	PUNCT
ftr-388	1	44	.	.	PUNCT
ftr-388	1	45	.	.	PUNCT
ftr-388	1	46	.	.	PUNCT
ftr-388	1	47	.	.	PUNCT
ftr-388	1	48	.	.	PUNCT
ftr-388	1	49	.	.	PUNCT
ftr-388	1	50	.	.	PUNCT
ftr-388	1	51	.	.	PUNCT
ftr-388	1	52	.	.	PUNCT
ftr-388	1	53	.	.	PUNCT
ftr-388	1	54	.	.	PUNCT
ftr-388	1	55	.	.	PUNCT
ftr-388	1	56	.	.	PUNCT
ftr-388	1	57	.	.	PUNCT
ftr-388	1	58	.	.	PUNCT
ftr-388	1	59	.	.	PUNCT
ftr-388	1	60	.	.	PUNCT
ftr-388	1	61	.	.	PUNCT
ftr-388	1	62	.	.	PUNCT
ftr-388	1	63	.	.	PUNCT
ftr-388	1	64	.	.	PUNCT
ftr-388	1	65	.	.	PUNCT
ftr-388	1	66	.	.	PUNCT
ftr-388	1	67	.	.	PUNCT
ftr-388	1	68	.	.	PUNCT
ftr-388	1	69	.	.	PUNCT
ftr-388	1	70	.	.	PUNCT
ftr-388	1	71	.	.	PUNCT
ftr-388	1	72	.	.	PUNCT
ftr-388	1	73	.	.	PUNCT
ftr-388	1	74	.	.	PUNCT
ftr-388	1	75	.	.	PUNCT
ftr-388	1	76	.	.	PUNCT
ftr-388	1	77	.	.	PUNCT
ftr-388	1	78	.	.	PUNCT
ftr-388	1	79	.	.	PUNCT
ftr-388	1	80	.	.	PUNCT
ftr-388	1	81	.	.	PUNCT
ftr-388	1	82	.	.	PUNCT
ftr-388	1	83	.	.	PUNCT
ftr-388	1	84	.	.	PUNCT
ftr-388	2	1	601	601	NUM
ftr-388	2	2	i.	i.	NOUN
ftr-388	2	3	introduction	introduction	NOUN
ftr-388	2	4	.	.	PUNCT
ftr-388	2	5	.	.	PUNCT
ftr-388	2	6	.	.	PUNCT
ftr-388	2	7	.	.	PUNCT
ftr-388	2	8	.	.	PUNCT
ftr-388	2	9	.	.	PUNCT
ftr-388	2	10	.	.	PUNCT
ftr-388	2	11	.	.	PUNCT
ftr-388	2	12	.	.	PUNCT
ftr-388	2	13	.	.	PUNCT
ftr-388	2	14	.	.	PUNCT
ftr-388	2	15	.	.	PUNCT
ftr-388	2	16	.	.	PUNCT
ftr-388	2	17	.	.	PUNCT
ftr-388	2	18	.	.	PUNCT
ftr-388	2	19	.	.	PUNCT
ftr-388	2	20	.	.	PUNCT
ftr-388	2	21	.	.	PUNCT
ftr-388	2	22	.	.	PUNCT
ftr-388	2	23	.	.	PUNCT
ftr-388	2	24	.	.	PUNCT
ftr-388	2	25	.	.	PUNCT
ftr-388	2	26	.	.	PUNCT
ftr-388	2	27	.	.	PUNCT
ftr-388	2	28	.	.	PUNCT
ftr-388	2	29	.	.	PUNCT
ftr-388	2	30	.	.	PUNCT
ftr-388	2	31	.	.	PUNCT
ftr-388	2	32	.	.	PUNCT
ftr-388	2	33	.	.	PUNCT
ftr-388	2	34	.	.	PUNCT
ftr-388	2	35	.	.	PUNCT
ftr-388	2	36	.	.	PUNCT
ftr-388	2	37	.	.	PUNCT
ftr-388	2	38	.	.	PUNCT
ftr-388	2	39	.	.	PUNCT
ftr-388	2	40	.	.	PUNCT
ftr-388	2	41	.	.	PUNCT
ftr-388	2	42	.	.	PUNCT
ftr-388	2	43	.	.	PUNCT
ftr-388	2	44	.	.	PUNCT
ftr-388	2	45	.	.	PUNCT
ftr-388	2	46	.	.	PUNCT
ftr-388	3	1	602	602	NUM
ftr-388	3	2	ii	ii	NOUN
ftr-388	3	3	.	.	PUNCT
ftr-388	3	4	methodology	methodology	NOUN
ftr-388	3	5	and	and	CCONJ
ftr-388	3	6	its	its	PRON
ftr-388	3	7	limitations	limitation	NOUN
ftr-388	3	8	.	.	PUNCT
ftr-388	3	9	.	.	PUNCT
ftr-388	3	10	.	.	PUNCT
ftr-388	3	11	.	.	PUNCT
ftr-388	3	12	.	.	PUNCT
ftr-388	3	13	.	.	PUNCT
ftr-388	3	14	.	.	PUNCT
ftr-388	3	15	.	.	PUNCT
ftr-388	3	16	.	.	PUNCT
ftr-388	3	17	.	.	PUNCT
ftr-388	3	18	.	.	PUNCT
ftr-388	3	19	.	.	PUNCT
ftr-388	3	20	.	.	PUNCT
ftr-388	3	21	.	.	PUNCT
ftr-388	3	22	.	.	PUNCT
ftr-388	3	23	.	.	PUNCT
ftr-388	3	24	.	.	PUNCT
ftr-388	3	25	.	.	PUNCT
ftr-388	3	26	.	.	PUNCT
ftr-388	3	27	.	.	PUNCT
ftr-388	3	28	.	.	PUNCT
ftr-388	3	29	.	.	PUNCT
ftr-388	3	30	.	.	PUNCT
ftr-388	3	31	.	.	PUNCT
ftr-388	4	1	604	604	NUM
ftr-388	4	2	a.	a.	NOUN
ftr-388	4	3	methodology	methodology	NOUN
ftr-388	4	4	.	.	PUNCT
ftr-388	4	5	.	.	PUNCT
ftr-388	4	6	.	.	PUNCT
ftr-388	4	7	.	.	PUNCT
ftr-388	4	8	.	.	PUNCT
ftr-388	4	9	.	.	PUNCT
ftr-388	4	10	.	.	PUNCT
ftr-388	4	11	.	.	PUNCT
ftr-388	4	12	.	.	PUNCT
ftr-388	4	13	.	.	PUNCT
ftr-388	4	14	.	.	PUNCT
ftr-388	4	15	.	.	PUNCT
ftr-388	4	16	.	.	PUNCT
ftr-388	4	17	.	.	PUNCT
ftr-388	4	18	.	.	PUNCT
ftr-388	4	19	.	.	PUNCT
ftr-388	4	20	.	.	PUNCT
ftr-388	4	21	.	.	PUNCT
ftr-388	4	22	.	.	PUNCT
ftr-388	4	23	.	.	PUNCT
ftr-388	4	24	.	.	PUNCT
ftr-388	4	25	.	.	PUNCT
ftr-388	4	26	.	.	PUNCT
ftr-388	4	27	.	.	PUNCT
ftr-388	4	28	.	.	PUNCT
ftr-388	4	29	.	.	PUNCT
ftr-388	4	30	.	.	PUNCT
ftr-388	4	31	.	.	PUNCT
ftr-388	4	32	.	.	PUNCT
ftr-388	4	33	.	.	PUNCT
ftr-388	4	34	.	.	PUNCT
ftr-388	4	35	.	.	PUNCT
ftr-388	4	36	.	.	PUNCT
ftr-388	4	37	.	.	PUNCT
ftr-388	4	38	.	.	PUNCT
ftr-388	4	39	.	.	PUNCT
ftr-388	4	40	.	.	PUNCT
ftr-388	4	41	.	.	PUNCT
ftr-388	4	42	.	.	PUNCT
ftr-388	5	1	604	604	NUM
ftr-388	5	2	b.	b.	NOUN
ftr-388	5	3	limitations	limitation	NOUN
ftr-388	5	4	of	of	ADP
ftr-388	5	5	the	the	DET
ftr-388	5	6	literature	literature	NOUN
ftr-388	5	7	.	.	PUNCT
ftr-388	5	8	.	.	PUNCT
ftr-388	5	9	.	.	PUNCT
ftr-388	5	10	.	.	PUNCT
ftr-388	5	11	.	.	PUNCT
ftr-388	5	12	.	.	PUNCT
ftr-388	5	13	.	.	PUNCT
ftr-388	5	14	.	.	PUNCT
ftr-388	5	15	.	.	PUNCT
ftr-388	5	16	.	.	PUNCT
ftr-388	5	17	.	.	PUNCT
ftr-388	5	18	.	.	PUNCT
ftr-388	5	19	.	.	PUNCT
ftr-388	5	20	.	.	PUNCT
ftr-388	5	21	.	.	PUNCT
ftr-388	5	22	.	.	PUNCT
ftr-388	5	23	.	.	PUNCT
ftr-388	5	24	.	.	PUNCT
ftr-388	5	25	.	.	PUNCT
ftr-388	5	26	.	.	PUNCT
ftr-388	5	27	.	.	PUNCT
ftr-388	5	28	.	.	PUNCT
ftr-388	5	29	.	.	PUNCT
ftr-388	5	30	.	.	PUNCT
ftr-388	5	31	.	.	PUNCT
ftr-388	5	32	.	.	PUNCT
ftr-388	5	33	.	.	PUNCT
ftr-388	6	1	605	605	NUM
ftr-388	6	2	iii	iii	X
ftr-388	6	3	.	.	PUNCT
ftr-388	6	4	literature	literature	PROPN
ftr-388	6	5	review	review	PROPN
ftr-388	6	6	.	.	PUNCT
ftr-388	6	7	.	.	PUNCT
ftr-388	6	8	.	.	PUNCT
ftr-388	6	9	.	.	PUNCT
ftr-388	6	10	.	.	PUNCT
ftr-388	6	11	.	.	PUNCT
ftr-388	6	12	.	.	PUNCT
ftr-388	6	13	.	.	PUNCT
ftr-388	6	14	.	.	PUNCT
ftr-388	6	15	.	.	PUNCT
ftr-388	6	16	.	.	PUNCT
ftr-388	6	17	.	.	PUNCT
ftr-388	6	18	.	.	PUNCT
ftr-388	6	19	.	.	PUNCT
ftr-388	6	20	.	.	PUNCT
ftr-388	6	21	.	.	PUNCT
ftr-388	6	22	.	.	PUNCT
ftr-388	6	23	.	.	PUNCT
ftr-388	6	24	.	.	PUNCT
ftr-388	6	25	.	.	PUNCT
ftr-388	6	26	.	.	PUNCT
ftr-388	6	27	.	.	PUNCT
ftr-388	6	28	.	.	PUNCT
ftr-388	6	29	.	.	PUNCT
ftr-388	6	30	.	.	PUNCT
ftr-388	6	31	.	.	PUNCT
ftr-388	6	32	.	.	PUNCT
ftr-388	6	33	.	.	PUNCT
ftr-388	6	34	.	.	PUNCT
ftr-388	6	35	.	.	PUNCT
ftr-388	6	36	.	.	PUNCT
ftr-388	6	37	.	.	PUNCT
ftr-388	6	38	.	.	PUNCT
ftr-388	6	39	.	.	PUNCT
ftr-388	6	40	.	.	PUNCT
ftr-388	6	41	.	.	PUNCT
ftr-388	6	42	.	.	PUNCT
ftr-388	7	1	606	606	NUM
ftr-388	7	2	a.	a.	NOUN
ftr-388	7	3	cognitive	cognitive	ADJ
ftr-388	7	4	and	and	CCONJ
ftr-388	7	5	affective	affective	NOUN
ftr-388	7	6	processes	process	NOUN
ftr-388	7	7	.	.	PUNCT
ftr-388	7	8	.	.	PUNCT
ftr-388	7	9	.	.	PUNCT
ftr-388	7	10	.	.	PUNCT
ftr-388	7	11	.	.	PUNCT
ftr-388	7	12	.	.	PUNCT
ftr-388	7	13	.	.	PUNCT
ftr-388	7	14	.	.	PUNCT
ftr-388	7	15	.	.	PUNCT
ftr-388	7	16	.	.	PUNCT
ftr-388	7	17	.	.	PUNCT
ftr-388	7	18	.	.	PUNCT
ftr-388	7	19	.	.	PUNCT
ftr-388	7	20	.	.	PUNCT
ftr-388	7	21	.	.	PUNCT
ftr-388	7	22	.	.	PUNCT
ftr-388	7	23	.	.	PUNCT
ftr-388	7	24	.	.	PUNCT
ftr-388	7	25	.	.	PUNCT
ftr-388	7	26	.	.	PUNCT
ftr-388	7	27	.	.	PUNCT
ftr-388	7	28	.	.	PUNCT
ftr-388	8	1	607	607	NUM
ftr-388	8	2	1	1	NUM
ftr-388	8	3	.	.	X
ftr-388	8	4	framing	frame	VERB
ftr-388	8	5	:	:	PUNCT
ftr-388	8	6	prospect	prospect	NOUN
ftr-388	8	7	theory	theory	NOUN
ftr-388	8	8	.	.	PUNCT
ftr-388	8	9	.	.	PUNCT
ftr-388	8	10	.	.	PUNCT
ftr-388	8	11	.	.	PUNCT
ftr-388	8	12	.	.	PUNCT
ftr-388	8	13	.	.	PUNCT
ftr-388	8	14	.	.	PUNCT
ftr-388	8	15	.	.	PUNCT
ftr-388	8	16	.	.	PUNCT
ftr-388	8	17	.	.	PUNCT
ftr-388	8	18	.	.	PUNCT
ftr-388	8	19	.	.	PUNCT
ftr-388	8	20	.	.	PUNCT
ftr-388	8	21	.	.	PUNCT
ftr-388	8	22	.	.	PUNCT
ftr-388	8	23	.	.	PUNCT
ftr-388	8	24	.	.	PUNCT
ftr-388	8	25	.	.	PUNCT
ftr-388	8	26	.	.	PUNCT
ftr-388	8	27	.	.	PUNCT
ftr-388	8	28	.	.	PUNCT
ftr-388	8	29	.	.	PUNCT
ftr-388	9	1	609	609	NUM
ftr-388	9	2	2	2	NUM
ftr-388	9	3	.	.	PUNCT
ftr-388	9	4	short	short	ADJ
ftr-388	9	5	cuts	cut	NOUN
ftr-388	9	6	/	/	SYM
ftr-388	9	7	worlds	world	NOUN
ftr-388	9	8	views	view	VERB
ftr-388	9	9	.	.	PUNCT
ftr-388	9	10	.	.	PUNCT
ftr-388	9	11	.	.	PUNCT
ftr-388	9	12	.	.	PUNCT
ftr-388	9	13	.	.	PUNCT
ftr-388	9	14	.	.	PUNCT
ftr-388	9	15	.	.	PUNCT
ftr-388	9	16	.	.	PUNCT
ftr-388	9	17	.	.	PUNCT
ftr-388	9	18	.	.	PUNCT
ftr-388	9	19	.	.	PUNCT
ftr-388	9	20	.	.	PUNCT
ftr-388	9	21	.	.	PUNCT
ftr-388	9	22	.	.	PUNCT
ftr-388	9	23	.	.	PUNCT
ftr-388	9	24	.	.	PUNCT
ftr-388	9	25	.	.	PUNCT
ftr-388	9	26	.	.	PUNCT
ftr-388	9	27	.	.	PUNCT
ftr-388	9	28	.	.	PUNCT
ftr-388	9	29	.	.	PUNCT
ftr-388	9	30	.	.	PUNCT
ftr-388	9	31	.	.	PUNCT
ftr-388	10	1	610	610	NUM
ftr-388	10	2	b.	b.	NOUN
ftr-388	10	3	social	social	ADJ
ftr-388	10	4	norms	norm	NOUN
ftr-388	10	5	and	and	CCONJ
ftr-388	10	6	personal	personal	ADJ
ftr-388	10	7	values	value	NOUN
ftr-388	10	8	.	.	PUNCT
ftr-388	10	9	.	.	PUNCT
ftr-388	10	10	.	.	PUNCT
ftr-388	10	11	.	.	PUNCT
ftr-388	10	12	.	.	PUNCT
ftr-388	10	13	.	.	PUNCT
ftr-388	10	14	.	.	PUNCT
ftr-388	10	15	.	.	PUNCT
ftr-388	10	16	.	.	PUNCT
ftr-388	10	17	.	.	PUNCT
ftr-388	10	18	.	.	PUNCT
ftr-388	10	19	.	.	PUNCT
ftr-388	10	20	.	.	PUNCT
ftr-388	10	21	.	.	PUNCT
ftr-388	10	22	.	.	PUNCT
ftr-388	10	23	.	.	PUNCT
ftr-388	10	24	.	.	PUNCT
ftr-388	10	25	.	.	PUNCT
ftr-388	10	26	.	.	PUNCT
ftr-388	10	27	.	.	PUNCT
ftr-388	10	28	.	.	PUNCT
ftr-388	11	1	612	612	NUM
ftr-388	11	2	c.	c.	NOUN
ftr-388	11	3	impact	impact	NOUN
ftr-388	11	4	of	of	ADP
ftr-388	11	5	external	external	ADJ
ftr-388	11	6	factors	factor	NOUN
ftr-388	11	7	on	on	ADP
ftr-388	11	8	internal	internal	ADJ
ftr-388	11	9	motivations	motivation	NOUN
ftr-388	11	10	.	.	PUNCT
ftr-388	11	11	.	.	PUNCT
ftr-388	11	12	.	.	PUNCT
ftr-388	11	13	.	.	PUNCT
ftr-388	11	14	.	.	PUNCT
ftr-388	11	15	.	.	PUNCT
ftr-388	11	16	.	.	PUNCT
ftr-388	11	17	.	.	PUNCT
ftr-388	12	1	617	617	NUM
ftr-388	12	2	d.	d.	PROPN
ftr-388	12	3	demographic	demographic	ADJ
ftr-388	12	4	factors	factor	NOUN
ftr-388	12	5	.	.	PUNCT
ftr-388	12	6	.	.	PUNCT
ftr-388	12	7	.	.	PUNCT
ftr-388	12	8	.	.	PUNCT
ftr-388	12	9	.	.	PUNCT
ftr-388	12	10	.	.	PUNCT
ftr-388	12	11	.	.	PUNCT
ftr-388	12	12	.	.	PUNCT
ftr-388	12	13	.	.	PUNCT
ftr-388	12	14	.	.	PUNCT
ftr-388	12	15	.	.	PUNCT
ftr-388	12	16	.	.	PUNCT
ftr-388	12	17	.	.	PUNCT
ftr-388	12	18	.	.	PUNCT
ftr-388	12	19	.	.	PUNCT
ftr-388	12	20	.	.	PUNCT
ftr-388	12	21	.	.	PUNCT
ftr-388	12	22	.	.	PUNCT
ftr-388	12	23	.	.	PUNCT
ftr-388	12	24	.	.	PUNCT
ftr-388	12	25	.	.	PUNCT
ftr-388	12	26	.	.	PUNCT
ftr-388	12	27	.	.	PUNCT
ftr-388	12	28	.	.	PUNCT
ftr-388	12	29	.	.	PUNCT
ftr-388	12	30	.	.	PUNCT
ftr-388	12	31	.	.	PUNCT
ftr-388	12	32	.	.	PUNCT
ftr-388	12	33	.	.	PUNCT
ftr-388	12	34	.	.	PUNCT
ftr-388	12	35	.	.	PUNCT
ftr-388	13	1	620	620	NUM
ftr-388	13	2	e.	e.	NOUN
ftr-388	13	3	using	use	VERB
ftr-388	13	4	tax	tax	NOUN
ftr-388	13	5	morale	morale	NOUN
ftr-388	13	6	to	to	PART
ftr-388	13	7	increase	increase	VERB
ftr-388	13	8	compliance	compliance	NOUN
ftr-388	13	9	.	.	PUNCT
ftr-388	13	10	.	.	PUNCT
ftr-388	13	11	.	.	PUNCT
ftr-388	13	12	.	.	PUNCT
ftr-388	13	13	.	.	PUNCT
ftr-388	13	14	.	.	PUNCT
ftr-388	13	15	.	.	PUNCT
ftr-388	13	16	.	.	PUNCT
ftr-388	13	17	.	.	PUNCT
ftr-388	13	18	.	.	PUNCT
ftr-388	13	19	.	.	PUNCT
ftr-388	13	20	.	.	PUNCT
ftr-388	13	21	.	.	PUNCT
ftr-388	13	22	.	.	PUNCT
ftr-388	14	1	.	.	PUNCT
ftr-388	15	1	622	622	NUM
ftr-388	15	2	f.	f.	PROPN
ftr-388	15	3	summary	summary	NOUN
ftr-388	15	4	of	of	ADP
ftr-388	15	5	tax	tax	NOUN
ftr-388	15	6	morale	morale	NOUN
ftr-388	15	7	literature	literature	NOUN
ftr-388	15	8	.	.	PUNCT
ftr-388	15	9	.	.	PUNCT
ftr-388	15	10	.	.	PUNCT
ftr-388	15	11	.	.	PUNCT
ftr-388	15	12	.	.	PUNCT
ftr-388	15	13	.	.	PUNCT
ftr-388	15	14	.	.	PUNCT
ftr-388	15	15	.	.	PUNCT
ftr-388	15	16	.	.	PUNCT
ftr-388	15	17	.	.	PUNCT
ftr-388	15	18	.	.	PUNCT
ftr-388	15	19	.	.	PUNCT
ftr-388	15	20	.	.	PUNCT
ftr-388	15	21	.	.	PUNCT
ftr-388	15	22	.	.	PUNCT
ftr-388	15	23	.	.	PUNCT
ftr-388	15	24	.	.	PUNCT
ftr-388	15	25	.	.	PUNCT
ftr-388	15	26	.	.	PUNCT
ftr-388	15	27	.	.	PUNCT
ftr-388	15	28	.	.	PUNCT
ftr-388	16	1	625	625	NUM
ftr-388	16	2	iv	iv	NOUN
ftr-388	16	3	.	.	PUNCT
ftr-388	16	4	recommendations	recommendation	NOUN
ftr-388	16	5	..	..	PUNCT
ftr-388	16	6	.	.	PUNCT
ftr-388	16	7	.	.	PUNCT
ftr-388	16	8	.	.	PUNCT
ftr-388	16	9	.	.	PUNCT
ftr-388	16	10	.	.	PUNCT
ftr-388	16	11	.	.	PUNCT
ftr-388	16	12	.	.	PUNCT
ftr-388	16	13	.	.	PUNCT
ftr-388	16	14	.	.	PUNCT
ftr-388	16	15	.	.	PUNCT
ftr-388	16	16	.	.	PUNCT
ftr-388	16	17	.	.	PUNCT
ftr-388	16	18	.	.	PUNCT
ftr-388	16	19	.	.	PUNCT
ftr-388	16	20	.	.	PUNCT
ftr-388	16	21	.	.	PUNCT
ftr-388	16	22	.	.	PUNCT
ftr-388	16	23	.	.	PUNCT
ftr-388	16	24	.	.	PUNCT
ftr-388	16	25	.	.	PUNCT
ftr-388	16	26	.	.	PUNCT
ftr-388	16	27	.	.	PUNCT
ftr-388	16	28	.	.	PUNCT
ftr-388	16	29	.	.	PUNCT
ftr-388	16	30	.	.	PUNCT
ftr-388	16	31	.	.	PUNCT
ftr-388	16	32	.	.	PUNCT
ftr-388	16	33	.	.	PUNCT
ftr-388	16	34	.	.	PUNCT
ftr-388	16	35	.	.	PUNCT
ftr-388	16	36	.	.	PUNCT
ftr-388	16	37	.	.	PUNCT
ftr-388	16	38	.	.	PUNCT
ftr-388	16	39	.	.	PUNCT
ftr-388	16	40	.	.	PUNCT
ftr-388	17	1	.	.	PUNCT
ftr-388	18	1	626	626	NUM
ftr-388	18	2	a.	a.	NOUN
ftr-388	18	3	establish	establish	VERB
ftr-388	18	4	behavioral	behavioral	ADJ
ftr-388	18	5	science	science	NOUN
ftr-388	18	6	unit	unit	NOUN
ftr-388	18	7	.	.	PUNCT
ftr-388	18	8	.	.	PUNCT
ftr-388	18	9	.	.	PUNCT
ftr-388	18	10	.	.	PUNCT
ftr-388	18	11	.	.	PUNCT
ftr-388	18	12	.	.	PUNCT
ftr-388	18	13	.	.	PUNCT
ftr-388	18	14	.	.	PUNCT
ftr-388	18	15	.	.	PUNCT
ftr-388	18	16	.	.	PUNCT
ftr-388	18	17	.	.	PUNCT
ftr-388	18	18	.	.	PUNCT
ftr-388	18	19	.	.	PUNCT
ftr-388	18	20	.	.	PUNCT
ftr-388	18	21	.	.	PUNCT
ftr-388	18	22	.	.	PUNCT
ftr-388	18	23	.	.	PUNCT
ftr-388	18	24	.	.	PUNCT
ftr-388	18	25	.	.	PUNCT
ftr-388	18	26	.	.	PUNCT
ftr-388	18	27	.	.	PUNCT
ftr-388	19	1	.	.	PUNCT
ftr-388	20	1	627	627	NUM
ftr-388	20	2	1	1	NUM
ftr-388	20	3	.	.	PUNCT
ftr-388	20	4	scope	scope	NOUN
ftr-388	20	5	.	.	PUNCT
ftr-388	20	6	.	.	PUNCT
ftr-388	20	7	.	.	PUNCT
ftr-388	20	8	.	.	PUNCT
ftr-388	20	9	.	.	PUNCT
ftr-388	20	10	.	.	PUNCT
ftr-388	20	11	.	.	PUNCT
ftr-388	20	12	.	.	PUNCT
ftr-388	20	13	.	.	PUNCT
ftr-388	20	14	.	.	PUNCT
ftr-388	20	15	.	.	PUNCT
ftr-388	20	16	.	.	PUNCT
ftr-388	20	17	.	.	PUNCT
ftr-388	20	18	.	.	PUNCT
ftr-388	20	19	.	.	PUNCT
ftr-388	20	20	.	.	PUNCT
ftr-388	20	21	.	.	PUNCT
ftr-388	20	22	.	.	PUNCT
ftr-388	20	23	.	.	PUNCT
ftr-388	20	24	.	.	PUNCT
ftr-388	20	25	.	.	PUNCT
ftr-388	20	26	.	.	PUNCT
ftr-388	20	27	.	.	PUNCT
ftr-388	20	28	.	.	PUNCT
ftr-388	20	29	.	.	PUNCT
ftr-388	20	30	.	.	PUNCT
ftr-388	20	31	.	.	PUNCT
ftr-388	20	32	.	.	PUNCT
ftr-388	20	33	.	.	PUNCT
ftr-388	20	34	.	.	PUNCT
ftr-388	20	35	.	.	PUNCT
ftr-388	20	36	.	.	PUNCT
ftr-388	20	37	.	.	PUNCT
ftr-388	20	38	.	.	PUNCT
ftr-388	20	39	.	.	PUNCT
ftr-388	20	40	.	.	PUNCT
ftr-388	20	41	.	.	PUNCT
ftr-388	20	42	.	.	PUNCT
ftr-388	21	1	627	627	NUM
ftr-388	21	2	2	2	NUM
ftr-388	21	3	.	.	PUNCT
ftr-388	21	4	personnel	personnel	NOUN
ftr-388	21	5	.	.	PUNCT
ftr-388	21	6	.	.	PUNCT
ftr-388	21	7	.	.	PUNCT
ftr-388	21	8	.	.	PUNCT
ftr-388	21	9	.	.	PUNCT
ftr-388	21	10	.	.	PUNCT
ftr-388	21	11	.	.	PUNCT
ftr-388	21	12	.	.	PUNCT
ftr-388	21	13	.	.	PUNCT
ftr-388	21	14	.	.	PUNCT
ftr-388	21	15	.	.	PUNCT
ftr-388	21	16	.	.	PUNCT
ftr-388	21	17	.	.	PUNCT
ftr-388	21	18	.	.	PUNCT
ftr-388	21	19	.	.	PUNCT
ftr-388	21	20	.	.	PUNCT
ftr-388	21	21	.	.	PUNCT
ftr-388	21	22	.	.	PUNCT
ftr-388	21	23	.	.	PUNCT
ftr-388	21	24	.	.	PUNCT
ftr-388	21	25	.	.	PUNCT
ftr-388	21	26	.	.	PUNCT
ftr-388	21	27	.	.	PUNCT
ftr-388	21	28	.	.	PUNCT
ftr-388	21	29	.	.	PUNCT
ftr-388	21	30	.	.	PUNCT
ftr-388	21	31	.	.	PUNCT
ftr-388	21	32	.	.	PUNCT
ftr-388	21	33	.	.	PUNCT
ftr-388	21	34	.	.	PUNCT
ftr-388	21	35	.	.	PUNCT
ftr-388	21	36	.	.	PUNCT
ftr-388	21	37	.	.	PUNCT
ftr-388	21	38	.	.	PUNCT
ftr-388	21	39	.	.	PUNCT
ftr-388	22	1	627	627	NUM
ftr-388	22	2	3	3	NUM
ftr-388	22	3	.	.	PUNCT
ftr-388	22	4	functions	function	NOUN
ftr-388	22	5	.	.	PUNCT
ftr-388	22	6	.	.	PUNCT
ftr-388	22	7	.	.	PUNCT
ftr-388	22	8	.	.	PUNCT
ftr-388	22	9	.	.	PUNCT
ftr-388	22	10	.	.	PUNCT
ftr-388	22	11	.	.	PUNCT
ftr-388	22	12	.	.	PUNCT
ftr-388	22	13	.	.	PUNCT
ftr-388	22	14	.	.	PUNCT
ftr-388	22	15	.	.	PUNCT
ftr-388	22	16	.	.	PUNCT
ftr-388	22	17	.	.	PUNCT
ftr-388	22	18	.	.	PUNCT
ftr-388	22	19	.	.	PUNCT
ftr-388	22	20	.	.	PUNCT
ftr-388	22	21	.	.	PUNCT
ftr-388	22	22	.	.	PUNCT
ftr-388	22	23	.	.	PUNCT
ftr-388	22	24	.	.	PUNCT
ftr-388	22	25	.	.	PUNCT
ftr-388	22	26	.	.	PUNCT
ftr-388	22	27	.	.	PUNCT
ftr-388	22	28	.	.	PUNCT
ftr-388	22	29	.	.	PUNCT
ftr-388	22	30	.	.	PUNCT
ftr-388	22	31	.	.	PUNCT
ftr-388	22	32	.	.	PUNCT
ftr-388	22	33	.	.	PUNCT
ftr-388	22	34	.	.	PUNCT
ftr-388	22	35	.	.	PUNCT
ftr-388	22	36	.	.	PUNCT
ftr-388	22	37	.	.	PUNCT
ftr-388	22	38	.	.	PUNCT
ftr-388	23	1	.	.	PUNCT
ftr-388	24	1	628	628	NUM
ftr-388	24	2	a.	a.	NOUN
ftr-388	24	3	research	research	NOUN
ftr-388	24	4	and	and	CCONJ
ftr-388	24	5	analysis	analysis	NOUN
ftr-388	24	6	.	.	PUNCT
ftr-388	24	7	.	.	PUNCT
ftr-388	24	8	.	.	PUNCT
ftr-388	24	9	.	.	PUNCT
ftr-388	24	10	.	.	PUNCT
ftr-388	24	11	.	.	PUNCT
ftr-388	24	12	.	.	PUNCT
ftr-388	24	13	.	.	PUNCT
ftr-388	24	14	.	.	PUNCT
ftr-388	24	15	.	.	PUNCT
ftr-388	24	16	.	.	PUNCT
ftr-388	24	17	.	.	PUNCT
ftr-388	24	18	.	.	PUNCT
ftr-388	24	19	.	.	PUNCT
ftr-388	24	20	.	.	PUNCT
ftr-388	24	21	.	.	PUNCT
ftr-388	24	22	.	.	PUNCT
ftr-388	24	23	.	.	PUNCT
ftr-388	25	1	628	628	NUM
ftr-388	25	2	b.	b.	NOUN
ftr-388	25	3	educational	educational	ADJ
ftr-388	25	4	/	/	SYM
ftr-388	25	5	training	training	NOUN
ftr-388	25	6	component	component	NOUN
ftr-388	25	7	..	..	PUNCT
ftr-388	25	8	.	.	PUNCT
ftr-388	25	9	.	.	PUNCT
ftr-388	25	10	.	.	PUNCT
ftr-388	25	11	.	.	PUNCT
ftr-388	25	12	.	.	PUNCT
ftr-388	25	13	.	.	PUNCT
ftr-388	25	14	.	.	PUNCT
ftr-388	25	15	.	.	PUNCT
ftr-388	26	1	629	629	NUM
ftr-388	26	2	b.	b.	NOUN
ftr-388	26	3	adopt	adopt	NOUN
ftr-388	26	4	“	"	PUNCT
ftr-388	26	5	tax	tax	NOUN
ftr-388	26	6	morale	morale	NOUN
ftr-388	26	7	”	"	PUNCT
ftr-388	26	8	model	model	NOUN
ftr-388	26	9	.	.	PUNCT
ftr-388	26	10	.	.	PUNCT
ftr-388	26	11	.	.	PUNCT
ftr-388	26	12	.	.	PUNCT
ftr-388	26	13	.	.	PUNCT
ftr-388	26	14	.	.	PUNCT
ftr-388	26	15	.	.	PUNCT
ftr-388	26	16	.	.	PUNCT
ftr-388	26	17	.	.	PUNCT
ftr-388	26	18	.	.	PUNCT
ftr-388	26	19	.	.	PUNCT
ftr-388	26	20	.	.	PUNCT
ftr-388	26	21	.	.	PUNCT
ftr-388	26	22	.	.	PUNCT
ftr-388	26	23	.	.	PUNCT
ftr-388	26	24	.	.	PUNCT
ftr-388	26	25	.	.	PUNCT
ftr-388	26	26	.	.	PUNCT
ftr-388	26	27	.	.	PUNCT
ftr-388	26	28	.	.	PUNCT
ftr-388	26	29	.	.	PUNCT
ftr-388	26	30	.	.	PUNCT
ftr-388	26	31	.	.	PUNCT
ftr-388	26	32	.	.	PUNCT
ftr-388	26	33	.	.	PUNCT
ftr-388	26	34	.	.	PUNCT
ftr-388	26	35	.	.	PUNCT
ftr-388	27	1	630	630	NUM
ftr-388	27	2	c.	c.	NOUN
ftr-388	27	3	establish	establish	VERB
ftr-388	27	4	educational	educational	ADJ
ftr-388	27	5	and	and	CCONJ
ftr-388	27	6	media	medium	NOUN
ftr-388	27	7	programs	program	NOUN
ftr-388	27	8	.	.	PUNCT
ftr-388	27	9	.	.	PUNCT
ftr-388	27	10	.	.	PUNCT
ftr-388	27	11	.	.	PUNCT
ftr-388	27	12	.	.	PUNCT
ftr-388	27	13	.	.	PUNCT
ftr-388	27	14	.	.	PUNCT
ftr-388	27	15	.	.	PUNCT
ftr-388	27	16	.	.	PUNCT
ftr-388	27	17	.	.	PUNCT
ftr-388	27	18	.	.	PUNCT
ftr-388	27	19	.	.	PUNCT
ftr-388	27	20	.	.	PUNCT
ftr-388	28	1	.	.	PUNCT
ftr-388	29	1	630	630	NUM
ftr-388	29	2	1	1	NUM
ftr-388	29	3	.	.	PUNCT
ftr-388	29	4	rationale	rationale	NOUN
ftr-388	29	5	.	.	PUNCT
ftr-388	29	6	.	.	PUNCT
ftr-388	29	7	.	.	PUNCT
ftr-388	29	8	.	.	PUNCT
ftr-388	29	9	.	.	PUNCT
ftr-388	29	10	.	.	PUNCT
ftr-388	29	11	.	.	PUNCT
ftr-388	29	12	.	.	PUNCT
ftr-388	29	13	.	.	PUNCT
ftr-388	29	14	.	.	PUNCT
ftr-388	29	15	.	.	PUNCT
ftr-388	29	16	.	.	PUNCT
ftr-388	29	17	.	.	PUNCT
ftr-388	29	18	.	.	PUNCT
ftr-388	29	19	.	.	PUNCT
ftr-388	29	20	.	.	PUNCT
ftr-388	29	21	.	.	PUNCT
ftr-388	29	22	.	.	PUNCT
ftr-388	29	23	.	.	PUNCT
ftr-388	29	24	.	.	PUNCT
ftr-388	29	25	.	.	PUNCT
ftr-388	29	26	.	.	PUNCT
ftr-388	29	27	.	.	PUNCT
ftr-388	29	28	.	.	PUNCT
ftr-388	29	29	.	.	PUNCT
ftr-388	29	30	.	.	PUNCT
ftr-388	29	31	.	.	PUNCT
ftr-388	29	32	.	.	PUNCT
ftr-388	29	33	.	.	PUNCT
ftr-388	29	34	.	.	PUNCT
ftr-388	29	35	.	.	PUNCT
ftr-388	29	36	.	.	PUNCT
ftr-388	29	37	.	.	PUNCT
ftr-388	29	38	.	.	PUNCT
ftr-388	30	1	.	.	PUNCT
ftr-388	31	1	630	630	NUM
ftr-388	31	2	2	2	NUM
ftr-388	31	3	.	.	PUNCT
ftr-388	31	4	goals	goal	NOUN
ftr-388	31	5	of	of	ADP
ftr-388	31	6	education	education	NOUN
ftr-388	31	7	..	..	PUNCT
ftr-388	31	8	.	.	PUNCT
ftr-388	31	9	.	.	PUNCT
ftr-388	31	10	.	.	PUNCT
ftr-388	31	11	.	.	PUNCT
ftr-388	31	12	.	.	PUNCT
ftr-388	31	13	.	.	PUNCT
ftr-388	31	14	.	.	PUNCT
ftr-388	31	15	.	.	PUNCT
ftr-388	31	16	.	.	PUNCT
ftr-388	31	17	.	.	PUNCT
ftr-388	31	18	.	.	PUNCT
ftr-388	31	19	.	.	PUNCT
ftr-388	31	20	.	.	PUNCT
ftr-388	31	21	.	.	PUNCT
ftr-388	31	22	.	.	PUNCT
ftr-388	31	23	.	.	PUNCT
ftr-388	31	24	.	.	PUNCT
ftr-388	31	25	.	.	PUNCT
ftr-388	31	26	.	.	PUNCT
ftr-388	31	27	.	.	PUNCT
ftr-388	31	28	.	.	PUNCT
ftr-388	31	29	.	.	PUNCT
ftr-388	31	30	.	.	PUNCT
ftr-388	31	31	.	.	PUNCT
ftr-388	31	32	.	.	PUNCT
ftr-388	31	33	.	.	PUNCT
ftr-388	32	1	632	632	NUM
ftr-388	32	2	3	3	NUM
ftr-388	32	3	.	.	PUNCT
ftr-388	32	4	examples	example	NOUN
ftr-388	32	5	of	of	ADP
ftr-388	32	6	specific	specific	ADJ
ftr-388	32	7	educational	educational	ADJ
ftr-388	32	8	programs	program	NOUN
ftr-388	32	9	.	.	PUNCT
ftr-388	32	10	.	.	PUNCT
ftr-388	32	11	.	.	PUNCT
ftr-388	32	12	.	.	PUNCT
ftr-388	32	13	.	.	PUNCT
ftr-388	32	14	.	.	PUNCT
ftr-388	32	15	.	.	PUNCT
ftr-388	32	16	.	.	PUNCT
ftr-388	33	1	634	634	NUM
ftr-388	33	2	d.	d.	NOUN
ftr-388	33	3	design	design	NOUN
ftr-388	33	4	curriculum	curriculum	NOUN
ftr-388	33	5	for	for	ADP
ftr-388	33	6	schools	school	NOUN
ftr-388	33	7	.	.	PUNCT
ftr-388	33	8	.	.	PUNCT
ftr-388	33	9	.	.	PUNCT
ftr-388	33	10	.	.	PUNCT
ftr-388	33	11	.	.	PUNCT
ftr-388	33	12	.	.	PUNCT
ftr-388	33	13	.	.	PUNCT
ftr-388	33	14	.	.	PUNCT
ftr-388	33	15	.	.	PUNCT
ftr-388	33	16	.	.	PUNCT
ftr-388	33	17	.	.	PUNCT
ftr-388	33	18	.	.	PUNCT
ftr-388	34	1	634	634	NUM
ftr-388	34	2	b.	b.	NOUN
ftr-388	34	3	“	"	PUNCT
ftr-388	34	4	deliberation	deliberation	NOUN
ftr-388	34	5	day	day	NOUN
ftr-388	34	6	”	"	PUNCT
ftr-388	34	7	discussions	discussion	NOUN
ftr-388	34	8	.	.	PUNCT
ftr-388	34	9	.	.	PUNCT
ftr-388	34	10	.	.	PUNCT
ftr-388	34	11	.	.	PUNCT
ftr-388	34	12	.	.	PUNCT
ftr-388	34	13	.	.	PUNCT
ftr-388	34	14	.	.	PUNCT
ftr-388	34	15	.	.	PUNCT
ftr-388	34	16	.	.	PUNCT
ftr-388	34	17	.	.	PUNCT
ftr-388	35	1	634	634	NUM
ftr-388	35	2	c.	c.	PROPN
ftr-388	35	3	annual	annual	ADJ
ftr-388	35	4	income	income	NOUN
ftr-388	35	5	statement	statement	NOUN
ftr-388	35	6	.	.	PUNCT
ftr-388	35	7	.	.	PUNCT
ftr-388	35	8	.	.	PUNCT
ftr-388	35	9	.	.	PUNCT
ftr-388	35	10	.	.	PUNCT
ftr-388	35	11	.	.	PUNCT
ftr-388	35	12	.	.	PUNCT
ftr-388	35	13	.	.	PUNCT
ftr-388	35	14	.	.	PUNCT
ftr-388	35	15	.	.	PUNCT
ftr-388	35	16	.	.	PUNCT
ftr-388	35	17	.	.	PUNCT
ftr-388	35	18	.	.	PUNCT
ftr-388	35	19	.	.	PUNCT
ftr-388	35	20	.	.	PUNCT
ftr-388	35	21	.	.	PUNCT
ftr-388	36	1	634	634	NUM
ftr-388	36	2	599	599	NUM
ftr-388	36	3	600	600	NUM
ftr-388	36	4	florida	florida	PROPN
ftr-388	36	5	tax	tax	NOUN
ftr-388	36	6	review	review	NOUN
ftr-388	36	7	[	[	X
ftr-388	36	8	vol	vol	NOUN
ftr-388	36	9	.	.	PUNCT
ftr-388	36	10	8:6	8:6	NUM
ftr-388	36	11	4	4	NUM
ftr-388	36	12	.	.	PUNCT
ftr-388	37	1	suggestions	suggestion	NOUN
ftr-388	37	2	regarding	regard	VERB
ftr-388	37	3	media	media	NOUN
ftr-388	37	4	media	medium	NOUN
ftr-388	37	5	campaigns	campaign	NOUN
ftr-388	37	6	.	.	PUNCT
ftr-388	37	7	.	.	PUNCT
ftr-388	37	8	.	.	PUNCT
ftr-388	38	1	634	634	NUM
ftr-388	38	2	a.	a.	NOUN
ftr-388	38	3	public	public	ADJ
ftr-388	38	4	service	service	NOUN
ftr-388	38	5	ads	ad	NOUN
ftr-388	38	6	using	use	VERB
ftr-388	38	7	marketing	marketing	NOUN
ftr-388	38	8	principles	principle	NOUN
ftr-388	38	9	.	.	PUNCT
ftr-388	38	10	.	.	PUNCT
ftr-388	38	11	.	.	PUNCT
ftr-388	38	12	.	.	PUNCT
ftr-388	38	13	.	.	PUNCT
ftr-388	38	14	.	.	PUNCT
ftr-388	38	15	.	.	PUNCT
ftr-388	38	16	.	.	PUNCT
ftr-388	38	17	.	.	PUNCT
ftr-388	38	18	.	.	PUNCT
ftr-388	38	19	.	.	PUNCT
ftr-388	38	20	.	.	PUNCT
ftr-388	38	21	.	.	PUNCT
ftr-388	38	22	.	.	PUNCT
ftr-388	38	23	.	.	PUNCT
ftr-388	38	24	.	.	PUNCT
ftr-388	38	25	.	.	PUNCT
ftr-388	38	26	.	.	PUNCT
ftr-388	38	27	.	.	PUNCT
ftr-388	38	28	.	.	PUNCT
ftr-388	38	29	.	.	PUNCT
ftr-388	38	30	.	.	PUNCT
ftr-388	38	31	.	.	PUNCT
ftr-388	38	32	.	.	PUNCT
ftr-388	38	33	.	.	PUNCT
ftr-388	38	34	.	.	PUNCT
ftr-388	38	35	.	.	PUNCT
ftr-388	38	36	.	.	PUNCT
ftr-388	38	37	.	.	PUNCT
ftr-388	38	38	.	.	PUNCT
ftr-388	39	1	635	635	NUM
ftr-388	39	2	b.	b.	NOUN
ftr-388	39	3	using	use	VERB
ftr-388	39	4	the	the	DET
ftr-388	39	5	internet	internet	NOUN
ftr-388	39	6	and	and	CCONJ
ftr-388	39	7	videos	video	NOUN
ftr-388	39	8	.	.	PUNCT
ftr-388	39	9	.	.	PUNCT
ftr-388	39	10	.	.	PUNCT
ftr-388	39	11	.	.	PUNCT
ftr-388	39	12	.	.	PUNCT
ftr-388	39	13	.	.	PUNCT
ftr-388	39	14	.	.	PUNCT
ftr-388	39	15	.	.	PUNCT
ftr-388	39	16	.	.	PUNCT
ftr-388	39	17	.	.	PUNCT
ftr-388	39	18	.	.	PUNCT
ftr-388	39	19	.	.	PUNCT
ftr-388	40	1	.	.	PUNCT
ftr-388	41	1	636	636	NUM
ftr-388	41	2	c.	c.	PROPN
ftr-388	41	3	creative	creative	ADJ
ftr-388	41	4	use	use	NOUN
ftr-388	41	5	of	of	ADP
ftr-388	41	6	the	the	DET
ftr-388	41	7	media	medium	NOUN
ftr-388	41	8	and	and	CCONJ
ftr-388	41	9	media	medium	NOUN
ftr-388	41	10	talent	talent	NOUN
ftr-388	41	11	.	.	PUNCT
ftr-388	42	1	636	636	NUM
ftr-388	42	2	d.	d.	PROPN
ftr-388	42	3	additional	additional	ADJ
ftr-388	42	4	specific	specific	ADJ
ftr-388	42	5	suggestions	suggestion	NOUN
ftr-388	42	6	.	.	PUNCT
ftr-388	42	7	.	.	PUNCT
ftr-388	42	8	.	.	PUNCT
ftr-388	42	9	.	.	PUNCT
ftr-388	42	10	.	.	PUNCT
ftr-388	42	11	.	.	PUNCT
ftr-388	42	12	.	.	PUNCT
ftr-388	42	13	.	.	PUNCT
ftr-388	42	14	.	.	PUNCT
ftr-388	42	15	.	.	PUNCT
ftr-388	42	16	.	.	PUNCT
ftr-388	42	17	.	.	PUNCT
ftr-388	42	18	.	.	PUNCT
ftr-388	42	19	.	.	PUNCT
ftr-388	42	20	.	.	PUNCT
ftr-388	42	21	.	.	PUNCT
ftr-388	42	22	.	.	PUNCT
ftr-388	42	23	.	.	PUNCT
ftr-388	42	24	.	.	PUNCT
ftr-388	42	25	.	.	PUNCT
ftr-388	42	26	.	.	PUNCT
ftr-388	42	27	.	.	PUNCT
ftr-388	42	28	.	.	PUNCT
ftr-388	42	29	.	.	PUNCT
ftr-388	43	1	636	636	NUM
ftr-388	43	2	1	1	NUM
ftr-388	43	3	.	.	PUNCT
ftr-388	43	4	demographic	demographic	ADJ
ftr-388	43	5	factors	factor	NOUN
ftr-388	43	6	.	.	PUNCT
ftr-388	43	7	.	.	PUNCT
ftr-388	43	8	.	.	PUNCT
ftr-388	43	9	.	.	PUNCT
ftr-388	43	10	.	.	PUNCT
ftr-388	43	11	.	.	PUNCT
ftr-388	43	12	.	.	PUNCT
ftr-388	43	13	.	.	PUNCT
ftr-388	43	14	.	.	PUNCT
ftr-388	43	15	.	.	PUNCT
ftr-388	43	16	.	.	PUNCT
ftr-388	43	17	.	.	PUNCT
ftr-388	43	18	.	.	PUNCT
ftr-388	43	19	.	.	PUNCT
ftr-388	43	20	.	.	PUNCT
ftr-388	43	21	.	.	PUNCT
ftr-388	43	22	.	.	PUNCT
ftr-388	43	23	.	.	PUNCT
ftr-388	43	24	.	.	PUNCT
ftr-388	43	25	.	.	PUNCT
ftr-388	43	26	.	.	PUNCT
ftr-388	43	27	.	.	PUNCT
ftr-388	43	28	.	.	PUNCT
ftr-388	43	29	.	.	PUNCT
ftr-388	43	30	.	.	PUNCT
ftr-388	44	1	636	636	NUM
ftr-388	44	2	2	2	NUM
ftr-388	44	3	.	.	PUNCT
ftr-388	45	1	irs	irs	PROPN
ftr-388	45	2	procedures	procedure	NOUN
ftr-388	45	3	to	to	PART
ftr-388	45	4	improve	improve	VERB
ftr-388	45	5	procedural	procedural	ADJ
ftr-388	45	6	justice	justice	NOUN
ftr-388	45	7	.	.	PUNCT
ftr-388	45	8	.	.	PUNCT
ftr-388	45	9	.	.	PUNCT
ftr-388	45	10	.	.	PUNCT
ftr-388	45	11	.	.	PUNCT
ftr-388	46	1	.	.	PUNCT
ftr-388	47	1	637	637	NUM
ftr-388	47	2	3	3	NUM
ftr-388	47	3	.	.	PUNCT
ftr-388	47	4	reconsideration	reconsideration	NOUN
ftr-388	47	5	of	of	ADP
ftr-388	47	6	nomenclature	nomenclature	NOUN
ftr-388	47	7	:	:	PUNCT
ftr-388	47	8	customer	customer	NOUN
ftr-388	47	9	v.	v.	ADP
ftr-388	47	10	taxpayer	taxpayer	PROPN
ftr-388	47	11	.	.	PUNCT
ftr-388	47	12	.	.	PUNCT
ftr-388	47	13	.	.	PUNCT
ftr-388	47	14	.	.	PUNCT
ftr-388	47	15	.	.	PUNCT
ftr-388	47	16	.	.	PUNCT
ftr-388	47	17	.	.	PUNCT
ftr-388	47	18	.	.	PUNCT
ftr-388	47	19	.	.	PUNCT
ftr-388	47	20	.	.	PUNCT
ftr-388	47	21	.	.	PUNCT
ftr-388	47	22	.	.	PUNCT
ftr-388	47	23	.	.	PUNCT
ftr-388	47	24	.	.	PUNCT
ftr-388	47	25	.	.	PUNCT
ftr-388	47	26	.	.	PUNCT
ftr-388	47	27	.	.	PUNCT
ftr-388	47	28	.	.	PUNCT
ftr-388	47	29	.	.	PUNCT
ftr-388	47	30	.	.	PUNCT
ftr-388	47	31	.	.	PUNCT
ftr-388	47	32	.	.	PUNCT
ftr-388	47	33	.	.	PUNCT
ftr-388	47	34	.	.	PUNCT
ftr-388	47	35	.	.	PUNCT
ftr-388	47	36	.	.	PUNCT
ftr-388	48	1	.	.	PUNCT
ftr-388	49	1	637	637	NUM
ftr-388	49	2	4	4	NUM
ftr-388	49	3	.	.	PUNCT
ftr-388	49	4	compensatory	compensatory	ADJ
ftr-388	49	5	measures	measure	NOUN
ftr-388	49	6	,	,	PUNCT
ftr-388	49	7	including	include	VERB
ftr-388	49	8	apologies	apology	NOUN
ftr-388	49	9	.	.	PUNCT
ftr-388	49	10	.	.	PUNCT
ftr-388	49	11	.	.	PUNCT
ftr-388	49	12	.	.	PUNCT
ftr-388	49	13	.	.	PUNCT
ftr-388	49	14	.	.	PUNCT
ftr-388	50	1	638	638	NUM
ftr-388	50	2	5	5	NUM
ftr-388	50	3	.	.	PUNCT
ftr-388	51	1	shaming	shame	VERB
ftr-388	51	2	/	/	SYM
ftr-388	51	3	publicity	publicity	NOUN
ftr-388	51	4	.	.	PUNCT
ftr-388	51	5	.	.	PUNCT
ftr-388	51	6	.	.	PUNCT
ftr-388	51	7	.	.	PUNCT
ftr-388	51	8	.	.	PUNCT
ftr-388	51	9	.	.	PUNCT
ftr-388	51	10	.	.	PUNCT
ftr-388	51	11	.	.	PUNCT
ftr-388	51	12	.	.	PUNCT
ftr-388	51	13	.	.	PUNCT
ftr-388	51	14	.	.	PUNCT
ftr-388	51	15	.	.	PUNCT
ftr-388	51	16	.	.	PUNCT
ftr-388	51	17	.	.	PUNCT
ftr-388	51	18	.	.	PUNCT
ftr-388	51	19	.	.	PUNCT
ftr-388	51	20	.	.	PUNCT
ftr-388	51	21	.	.	PUNCT
ftr-388	51	22	.	.	PUNCT
ftr-388	51	23	.	.	PUNCT
ftr-388	51	24	.	.	PUNCT
ftr-388	51	25	.	.	PUNCT
ftr-388	51	26	.	.	PUNCT
ftr-388	51	27	.	.	PUNCT
ftr-388	51	28	.	.	PUNCT
ftr-388	51	29	.	.	PUNCT
ftr-388	51	30	.	.	PUNCT
ftr-388	52	1	.	.	PUNCT
ftr-388	53	1	638	638	NUM
ftr-388	53	2	6	6	NUM
ftr-388	53	3	.	.	PUNCT
ftr-388	53	4	rewards	reward	NOUN
ftr-388	53	5	.	.	PUNCT
ftr-388	53	6	.	.	PUNCT
ftr-388	53	7	.	.	PUNCT
ftr-388	53	8	.	.	PUNCT
ftr-388	53	9	.	.	PUNCT
ftr-388	53	10	.	.	PUNCT
ftr-388	53	11	.	.	PUNCT
ftr-388	53	12	.	.	PUNCT
ftr-388	53	13	.	.	PUNCT
ftr-388	53	14	.	.	PUNCT
ftr-388	53	15	.	.	PUNCT
ftr-388	53	16	.	.	PUNCT
ftr-388	53	17	.	.	PUNCT
ftr-388	53	18	.	.	PUNCT
ftr-388	53	19	.	.	PUNCT
ftr-388	53	20	.	.	PUNCT
ftr-388	53	21	.	.	PUNCT
ftr-388	53	22	.	.	PUNCT
ftr-388	53	23	.	.	PUNCT
ftr-388	53	24	.	.	PUNCT
ftr-388	53	25	.	.	PUNCT
ftr-388	53	26	.	.	PUNCT
ftr-388	53	27	.	.	PUNCT
ftr-388	53	28	.	.	PUNCT
ftr-388	53	29	.	.	PUNCT
ftr-388	53	30	.	.	PUNCT
ftr-388	53	31	.	.	PUNCT
ftr-388	53	32	.	.	PUNCT
ftr-388	53	33	.	.	PUNCT
ftr-388	53	34	.	.	PUNCT
ftr-388	53	35	.	.	PUNCT
ftr-388	53	36	.	.	PUNCT
ftr-388	53	37	.	.	PUNCT
ftr-388	53	38	.	.	PUNCT
ftr-388	53	39	.	.	PUNCT
ftr-388	53	40	.	.	PUNCT
ftr-388	54	1	639	639	NUM
ftr-388	54	2	7	7	NUM
ftr-388	54	3	.	.	PUNCT
ftr-388	54	4	tax	tax	NOUN
ftr-388	54	5	preparer	preparer	NOUN
ftr-388	54	6	education	education	NOUN
ftr-388	54	7	and/or	and/or	CCONJ
ftr-388	54	8	registration	registration	NOUN
ftr-388	54	9	requirements	requirement	NOUN
ftr-388	54	10	.	.	PUNCT
ftr-388	54	11	.	.	PUNCT
ftr-388	54	12	.	.	PUNCT
ftr-388	54	13	.	.	PUNCT
ftr-388	54	14	.	.	PUNCT
ftr-388	54	15	.	.	PUNCT
ftr-388	54	16	.	.	PUNCT
ftr-388	54	17	.	.	PUNCT
ftr-388	54	18	.	.	PUNCT
ftr-388	54	19	.	.	PUNCT
ftr-388	54	20	.	.	PUNCT
ftr-388	54	21	.	.	PUNCT
ftr-388	54	22	.	.	PUNCT
ftr-388	54	23	.	.	PUNCT
ftr-388	54	24	.	.	PUNCT
ftr-388	54	25	.	.	PUNCT
ftr-388	54	26	.	.	PUNCT
ftr-388	54	27	.	.	PUNCT
ftr-388	54	28	.	.	PUNCT
ftr-388	54	29	.	.	PUNCT
ftr-388	54	30	.	.	PUNCT
ftr-388	54	31	.	.	PUNCT
ftr-388	54	32	.	.	PUNCT
ftr-388	54	33	.	.	PUNCT
ftr-388	54	34	.	.	PUNCT
ftr-388	54	35	.	.	PUNCT
ftr-388	54	36	.	.	PUNCT
ftr-388	54	37	.	.	PUNCT
ftr-388	54	38	.	.	PUNCT
ftr-388	54	39	.	.	PUNCT
ftr-388	54	40	.	.	PUNCT
ftr-388	54	41	.	.	PUNCT
ftr-388	54	42	.	.	PUNCT
ftr-388	54	43	.	.	PUNCT
ftr-388	55	1	639	639	NUM
ftr-388	56	1	v.	v.	ADP
ftr-388	56	2	conclusion	conclusion	NOUN
ftr-388	56	3	.	.	PUNCT
ftr-388	56	4	.	.	PUNCT
ftr-388	56	5	.	.	PUNCT
ftr-388	56	6	.	.	PUNCT
ftr-388	56	7	.	.	PUNCT
ftr-388	56	8	.	.	PUNCT
ftr-388	56	9	.	.	PUNCT
ftr-388	56	10	.	.	PUNCT
ftr-388	56	11	.	.	PUNCT
ftr-388	56	12	.	.	PUNCT
ftr-388	56	13	.	.	PUNCT
ftr-388	56	14	.	.	PUNCT
ftr-388	56	15	.	.	PUNCT
ftr-388	56	16	.	.	PUNCT
ftr-388	56	17	.	.	PUNCT
ftr-388	56	18	.	.	PUNCT
ftr-388	56	19	.	.	PUNCT
ftr-388	56	20	.	.	PUNCT
ftr-388	56	21	.	.	PUNCT
ftr-388	56	22	.	.	PUNCT
ftr-388	56	23	.	.	PUNCT
ftr-388	56	24	.	.	PUNCT
ftr-388	56	25	.	.	PUNCT
ftr-388	56	26	.	.	PUNCT
ftr-388	56	27	.	.	PUNCT
ftr-388	56	28	.	.	PUNCT
ftr-388	56	29	.	.	PUNCT
ftr-388	56	30	.	.	PUNCT
ftr-388	56	31	.	.	PUNCT
ftr-388	56	32	.	.	PUNCT
ftr-388	56	33	.	.	PUNCT
ftr-388	56	34	.	.	PUNCT
ftr-388	56	35	.	.	PUNCT
ftr-388	56	36	.	.	PUNCT
ftr-388	56	37	.	.	PUNCT
ftr-388	56	38	.	.	PUNCT
ftr-388	56	39	.	.	PUNCT
ftr-388	56	40	.	.	PUNCT
ftr-388	56	41	.	.	PUNCT
ftr-388	56	42	.	.	PUNCT
ftr-388	56	43	.	.	PUNCT
ftr-388	56	44	.	.	PUNCT
ftr-388	56	45	.	.	PUNCT
ftr-388	56	46	.	.	PUNCT
ftr-388	57	1	.	.	PUNCT
ftr-388	58	1	640	640	NUM
ftr-388	58	2	2007	2007	NUM
ftr-388	58	3	]	]	PUNCT
ftr-388	58	4	a	a	DET
ftr-388	58	5	tax	tax	NOUN
ftr-388	58	6	morale	morale	NOUN
ftr-388	58	7	approach	approach	NOUN
ftr-388	58	8	to	to	ADP
ftr-388	58	9	compliance	compliance	NOUN
ftr-388	58	10	601	601	NUM
ftr-388	58	11	a	a	DET
ftr-388	58	12	tax	tax	NOUN
ftr-388	58	13	morale	morale	NOUN
ftr-388	58	14	approach	approach	NOUN
ftr-388	58	15	to	to	ADP
ftr-388	58	16	compliance	compliance	NOUN
ftr-388	58	17	:	:	PUNCT
ftr-388	58	18	recommendations	recommendation	NOUN
ftr-388	58	19	for	for	ADP
ftr-388	58	20	the	the	DET
ftr-388	58	21	irs	irs	PROPN
ftr-388	58	22	by	by	ADP
ftr-388	58	23	marjorie	marjorie	PROPN
ftr-388	58	24	e.	e.	PROPN
ftr-388	58	25	kornhauser	kornhauser	PROPN
ftr-388	58	26	*	*	PROPN
ftr-388	59	1	summary	summary	NOUN
ftr-388	59	2	why	why	SCONJ
ftr-388	59	3	do	do	AUX
ftr-388	59	4	people	people	NOUN
ftr-388	59	5	follow	follow	VERB
ftr-388	59	6	the	the	DET
ftr-388	59	7	law	law	NOUN
ftr-388	59	8	?	?	PUNCT
ftr-388	60	1	the	the	DET
ftr-388	60	2	answer	answer	NOUN
ftr-388	60	3	,	,	PUNCT
ftr-388	60	4	under	under	ADP
ftr-388	60	5	the	the	DET
ftr-388	60	6	traditional	traditional	ADJ
ftr-388	60	7	theory	theory	NOUN
ftr-388	60	8	of	of	ADP
ftr-388	60	9	compliance	compliance	NOUN
ftr-388	60	10	,	,	PUNCT
ftr-388	60	11	is	be	AUX
ftr-388	60	12	fear	fear	NOUN
ftr-388	60	13	of	of	ADP
ftr-388	60	14	detection	detection	NOUN
ftr-388	60	15	and	and	CCONJ
ftr-388	60	16	punishment	punishment	NOUN
ftr-388	60	17	.	.	PUNCT
ftr-388	61	1	the	the	DET
ftr-388	61	2	deterrence	deterrence	NOUN
ftr-388	61	3	model	model	NOUN
ftr-388	61	4	,	,	PUNCT
ftr-388	61	5	however	however	ADV
ftr-388	61	6	,	,	PUNCT
ftr-388	61	7	accounts	account	VERB
ftr-388	61	8	for	for	ADP
ftr-388	61	9	only	only	ADV
ftr-388	61	10	a	a	DET
ftr-388	61	11	minor	minor	ADJ
ftr-388	61	12	portion	portion	NOUN
ftr-388	61	13	of	of	ADP
ftr-388	61	14	actual	actual	ADJ
ftr-388	61	15	compliance	compliance	NOUN
ftr-388	61	16	levels	level	NOUN
ftr-388	61	17	.	.	PUNCT
ftr-388	62	1	it	it	PRON
ftr-388	62	2	has	have	VERB
ftr-388	62	3	such	such	ADJ
ftr-388	62	4	poor	poor	ADJ
ftr-388	62	5	explanatory	explanatory	ADJ
ftr-388	62	6	power	power	NOUN
ftr-388	62	7	because	because	SCONJ
ftr-388	62	8	it	it	PRON
ftr-388	62	9	assumes	assume	VERB
ftr-388	62	10	that	that	SCONJ
ftr-388	62	11	the	the	DET
ftr-388	62	12	decision	decision	NOUN
ftr-388	62	13	to	to	PART
ftr-388	62	14	comply	comply	VERB
ftr-388	62	15	is	be	AUX
ftr-388	62	16	based	base	VERB
ftr-388	62	17	solely	solely	ADV
ftr-388	62	18	on	on	ADP
ftr-388	62	19	a	a	DET
ftr-388	62	20	rational	rational	ADJ
ftr-388	62	21	cost	cost	NOUN
ftr-388	62	22	-	-	PUNCT
ftr-388	62	23	benefit	benefit	NOUN
ftr-388	62	24	analysis	analysis	NOUN
ftr-388	62	25	in	in	ADP
ftr-388	62	26	which	which	PRON
ftr-388	62	27	people	people	NOUN
ftr-388	62	28	weigh	weigh	VERB
ftr-388	62	29	the	the	DET
ftr-388	62	30	benefits	benefit	NOUN
ftr-388	62	31	of	of	ADP
ftr-388	62	32	non	non	ADJ
ftr-388	62	33	-	-	NOUN
ftr-388	62	34	compliance	compliance	NOUN
ftr-388	62	35	against	against	ADP
ftr-388	62	36	the	the	DET
ftr-388	62	37	costs	cost	NOUN
ftr-388	62	38	of	of	ADP
ftr-388	62	39	detection	detection	NOUN
ftr-388	62	40	and	and	CCONJ
ftr-388	62	41	penalties	penalty	NOUN
ftr-388	62	42	.	.	PUNCT
ftr-388	63	1	recent	recent	ADJ
ftr-388	63	2	literature	literature	NOUN
ftr-388	63	3	reveals	reveal	VERB
ftr-388	63	4	,	,	PUNCT
ftr-388	63	5	however	however	ADV
ftr-388	63	6	,	,	PUNCT
ftr-388	63	7	that	that	SCONJ
ftr-388	63	8	the	the	DET
ftr-388	63	9	decision	decision	NOUN
ftr-388	63	10	to	to	PART
ftr-388	63	11	comply	comply	VERB
ftr-388	63	12	is	be	AUX
ftr-388	63	13	not	not	PART
ftr-388	63	14	purely	purely	ADV
ftr-388	63	15	rational	rational	ADJ
ftr-388	63	16	.	.	PUNCT
ftr-388	64	1	rather	rather	ADV
ftr-388	64	2	,	,	PUNCT
ftr-388	64	3	personal	personal	ADJ
ftr-388	64	4	values	value	NOUN
ftr-388	64	5	,	,	PUNCT
ftr-388	64	6	social	social	ADJ
ftr-388	64	7	norms	norm	NOUN
ftr-388	64	8	,	,	PUNCT
ftr-388	64	9	and	and	CCONJ
ftr-388	64	10	non	non	ADJ
ftr-388	64	11	-	-	ADJ
ftr-388	64	12	rational	rational	ADJ
ftr-388	64	13	cognitive	cognitive	ADJ
ftr-388	64	14	processes	process	NOUN
ftr-388	64	15	also	also	ADV
ftr-388	64	16	strongly	strongly	ADV
ftr-388	64	17	affect	affect	VERB
ftr-388	64	18	the	the	DET
ftr-388	64	19	decision	decision	NOUN
ftr-388	64	20	.	.	PUNCT
ftr-388	65	1	what	what	PRON
ftr-388	65	2	holds	hold	VERB
ftr-388	65	3	true	true	ADJ
ftr-388	65	4	for	for	SCONJ
ftr-388	65	5	law	law	NOUN
ftr-388	65	6	in	in	ADP
ftr-388	65	7	general	general	ADJ
ftr-388	65	8	holds	hold	VERB
ftr-388	65	9	true	true	ADJ
ftr-388	65	10	for	for	ADP
ftr-388	65	11	tax	tax	NOUN
ftr-388	65	12	compliance	compliance	NOUN
ftr-388	65	13	specifically	specifically	ADV
ftr-388	65	14	.	.	PUNCT
ftr-388	66	1	traditional	traditional	ADJ
ftr-388	66	2	methods	method	NOUN
ftr-388	66	3	of	of	ADP
ftr-388	66	4	enforcement	enforcement	NOUN
ftr-388	66	5	through	through	ADP
ftr-388	66	6	audit	audit	NOUN
ftr-388	66	7	and	and	CCONJ
ftr-388	66	8	penalties	penalty	NOUN
ftr-388	66	9	explain	explain	VERB
ftr-388	66	10	only	only	ADV
ftr-388	66	11	a	a	DET
ftr-388	66	12	small	small	ADJ
ftr-388	66	13	fraction	fraction	NOUN
ftr-388	66	14	of	of	ADP
ftr-388	66	15	voluntary	voluntary	ADJ
ftr-388	66	16	tax	tax	NOUN
ftr-388	66	17	compliance	compliance	NOUN
ftr-388	66	18	.	.	PUNCT
ftr-388	67	1	theorists	theorist	NOUN
ftr-388	67	2	and	and	CCONJ
ftr-388	67	3	researchers	researcher	NOUN
ftr-388	67	4	attribute	attribute	VERB
ftr-388	67	5	the	the	DET
ftr-388	67	6	vast	vast	ADJ
ftr-388	67	7	majority	majority	NOUN
ftr-388	67	8	of	of	ADP
ftr-388	67	9	compliance	compliance	NOUN
ftr-388	67	10	to	to	ADP
ftr-388	67	11	what	what	PRON
ftr-388	67	12	they	they	PRON
ftr-388	67	13	loosely	loosely	ADV
ftr-388	67	14	describe	describe	VERB
ftr-388	67	15	as	as	ADP
ftr-388	67	16	internal	internal	ADJ
ftr-388	67	17	motivations	motivation	NOUN
ftr-388	67	18	or	or	CCONJ
ftr-388	67	19	“	"	PUNCT
ftr-388	67	20	tax	tax	NOUN
ftr-388	67	21	morale	morale	NOUN
ftr-388	67	22	.	.	PUNCT
ftr-388	67	23	”	"	PUNCT
ftr-388	68	1	the	the	DET
ftr-388	68	2	field	field	NOUN
ftr-388	68	3	is	be	AUX
ftr-388	68	4	still	still	ADV
ftr-388	68	5	young	young	ADJ
ftr-388	68	6	,	,	PUNCT
ftr-388	68	7	the	the	DET
ftr-388	68	8	subject	subject	NOUN
ftr-388	68	9	complex	complex	NOUN
ftr-388	68	10	,	,	PUNCT
ftr-388	68	11	and	and	CCONJ
ftr-388	68	12	some	some	PRON
ftr-388	68	13	of	of	ADP
ftr-388	68	14	the	the	DET
ftr-388	68	15	empirical	empirical	ADJ
ftr-388	68	16	data	datum	NOUN
ftr-388	68	17	is	be	AUX
ftr-388	68	18	inconclusive	inconclusive	ADJ
ftr-388	68	19	.	.	PUNCT
ftr-388	69	1	nevertheless	nevertheless	ADV
ftr-388	69	2	,	,	PUNCT
ftr-388	69	3	the	the	DET
ftr-388	69	4	literature	literature	NOUN
ftr-388	69	5	clearly	clearly	ADV
ftr-388	69	6	indicates	indicate	VERB
ftr-388	69	7	that	that	SCONJ
ftr-388	69	8	tax	tax	NOUN
ftr-388	69	9	morale	morale	NOUN
ftr-388	69	10	plays	play	VERB
ftr-388	69	11	a	a	DET
ftr-388	69	12	major	major	ADJ
ftr-388	69	13	role	role	NOUN
ftr-388	69	14	in	in	ADP
ftr-388	69	15	tax	tax	NOUN
ftr-388	69	16	compliance	compliance	NOUN
ftr-388	69	17	.	.	PUNCT
ftr-388	70	1	although	although	SCONJ
ftr-388	70	2	neither	neither	CCONJ
ftr-388	70	3	the	the	DET
ftr-388	70	4	exact	exact	ADJ
ftr-388	70	5	components	component	NOUN
ftr-388	70	6	of	of	ADP
ftr-388	70	7	tax	tax	NOUN
ftr-388	70	8	morale	morale	NOUN
ftr-388	70	9	nor	nor	CCONJ
ftr-388	70	10	the	the	DET
ftr-388	70	11	precise	precise	ADJ
ftr-388	70	12	mechanisms	mechanism	NOUN
ftr-388	70	13	by	by	ADP
ftr-388	70	14	which	which	PRON
ftr-388	70	15	they	they	PRON
ftr-388	70	16	work	work	VERB
ftr-388	70	17	have	have	AUX
ftr-388	70	18	yet	yet	ADV
ftr-388	70	19	been	be	AUX
ftr-388	70	20	fully	fully	ADV
ftr-388	70	21	delineated	delineate	VERB
ftr-388	70	22	the	the	DET
ftr-388	70	23	literature	literature	NOUN
ftr-388	70	24	has	have	AUX
ftr-388	70	25	identified	identify	VERB
ftr-388	70	26	certain	certain	ADJ
ftr-388	70	27	elements	element	NOUN
ftr-388	70	28	.	.	PUNCT
ftr-388	71	1	research	research	NOUN
ftr-388	71	2	shows	show	VERB
ftr-388	71	3	that	that	SCONJ
ftr-388	71	4	tax	tax	NOUN
ftr-388	71	5	compliance	compliance	NOUN
ftr-388	71	6	is	be	AUX
ftr-388	71	7	affected	affect	VERB
ftr-388	71	8	by	by	ADP
ftr-388	71	9	(	(	PUNCT
ftr-388	71	10	social	social	ADJ
ftr-388	71	11	and	and	CCONJ
ftr-388	71	12	personal	personal	ADJ
ftr-388	71	13	)	)	PUNCT
ftr-388	71	14	norms	norm	NOUN
ftr-388	71	15	such	such	ADJ
ftr-388	71	16	as	as	ADP
ftr-388	71	17	those	those	PRON
ftr-388	71	18	regarding	regard	VERB
ftr-388	71	19	procedural	procedural	ADJ
ftr-388	71	20	justice	justice	NOUN
ftr-388	71	21	,	,	PUNCT
ftr-388	71	22	trust	trust	NOUN
ftr-388	71	23	,	,	PUNCT
ftr-388	71	24	belief	belief	NOUN
ftr-388	71	25	in	in	ADP
ftr-388	71	26	the	the	DET
ftr-388	71	27	legitimacy	legitimacy	NOUN
ftr-388	71	28	of	of	ADP
ftr-388	71	29	the	the	DET
ftr-388	71	30	government	government	NOUN
ftr-388	71	31	,	,	PUNCT
ftr-388	71	32	reciprocity	reciprocity	NOUN
ftr-388	71	33	,	,	PUNCT
ftr-388	71	34	altruism	altruism	NOUN
ftr-388	71	35	,	,	PUNCT
ftr-388	71	36	and	and	CCONJ
ftr-388	71	37	*	*	PUNCT
ftr-388	71	38	©	©	PROPN
ftr-388	71	39	marjorie	marjorie	PROPN
ftr-388	71	40	e.	e.	PROPN
ftr-388	71	41	kornhauser	kornhauser	PROPN
ftr-388	71	42	,	,	PUNCT
ftr-388	71	43	professor	professor	NOUN
ftr-388	71	44	of	of	ADP
ftr-388	71	45	law	law	NOUN
ftr-388	71	46	,	,	PUNCT
ftr-388	71	47	sandra	sandra	PROPN
ftr-388	71	48	day	day	PROPN
ftr-388	71	49	o’connor	o’connor	ADV
ftr-388	71	50	college	college	NOUN
ftr-388	71	51	of	of	ADP
ftr-388	71	52	law	law	NOUN
ftr-388	71	53	,	,	PUNCT
ftr-388	71	54	arizona	arizona	PROPN
ftr-388	71	55	state	state	PROPN
ftr-388	71	56	university	university	PROPN
ftr-388	71	57	.	.	PUNCT
ftr-388	72	1	this	this	DET
ftr-388	72	2	article	article	NOUN
ftr-388	72	3	appeared	appear	VERB
ftr-388	72	4	in	in	ADP
ftr-388	72	5	the	the	DET
ftr-388	72	6	december	december	PROPN
ftr-388	72	7	31	31	NUM
ftr-388	72	8	,	,	PUNCT
ftr-388	72	9	2007	2007	NUM
ftr-388	72	10	annual	annual	ADJ
ftr-388	72	11	report	report	NOUN
ftr-388	72	12	to	to	ADP
ftr-388	72	13	congress	congress	PROPN
ftr-388	72	14	of	of	ADP
ftr-388	72	15	the	the	DET
ftr-388	72	16	national	national	ADJ
ftr-388	72	17	taxpayer	taxpayer	PROPN
ftr-388	72	18	advocate	advocate	NOUN
ftr-388	72	19	,	,	PUNCT
ftr-388	72	20	which	which	PRON
ftr-388	72	21	commissioned	commission	VERB
ftr-388	72	22	this	this	DET
ftr-388	72	23	research	research	NOUN
ftr-388	72	24	.	.	PUNCT
ftr-388	73	1	602	602	NUM
ftr-388	73	2	florida	florida	PROPN
ftr-388	73	3	tax	tax	NOUN
ftr-388	73	4	review	review	NOUN
ftr-388	73	5	[	[	X
ftr-388	73	6	vol	vol	NOUN
ftr-388	73	7	.	.	NOUN
ftr-388	73	8	8:6	8:6	NUM
ftr-388	73	9	identification	identification	NOUN
ftr-388	73	10	with	with	ADP
ftr-388	73	11	the	the	DET
ftr-388	73	12	group	group	NOUN
ftr-388	73	13	.	.	PUNCT
ftr-388	74	1	cognitive	cognitive	ADJ
ftr-388	74	2	processes	process	NOUN
ftr-388	74	3	,	,	PUNCT
ftr-388	74	4	such	such	ADJ
ftr-388	74	5	as	as	ADP
ftr-388	74	6	prospect	prospect	NOUN
ftr-388	74	7	theory	theory	NOUN
ftr-388	74	8	,	,	PUNCT
ftr-388	74	9	also	also	ADV
ftr-388	74	10	influence	influence	VERB
ftr-388	74	11	an	an	DET
ftr-388	74	12	individual	individual	NOUN
ftr-388	74	13	’s	’s	PART
ftr-388	74	14	reaction	reaction	NOUN
ftr-388	74	15	to	to	ADP
ftr-388	74	16	tax	tax	NOUN
ftr-388	74	17	issues	issue	NOUN
ftr-388	74	18	.	.	PUNCT
ftr-388	75	1	studies	study	NOUN
ftr-388	75	2	also	also	ADV
ftr-388	75	3	indicate	indicate	VERB
ftr-388	75	4	that	that	SCONJ
ftr-388	75	5	certain	certain	ADJ
ftr-388	75	6	demographic	demographic	ADJ
ftr-388	75	7	factors	factor	NOUN
ftr-388	75	8	such	such	ADJ
ftr-388	75	9	as	as	ADP
ftr-388	75	10	age	age	NOUN
ftr-388	75	11	,	,	PUNCT
ftr-388	75	12	gender	gender	NOUN
ftr-388	75	13	and	and	CCONJ
ftr-388	75	14	education	education	NOUN
ftr-388	75	15	correlate	correlate	VERB
ftr-388	75	16	with	with	ADP
ftr-388	75	17	the	the	DET
ftr-388	75	18	tax	tax	NOUN
ftr-388	75	19	morale	morale	NOUN
ftr-388	75	20	.	.	PUNCT
ftr-388	76	1	the	the	DET
ftr-388	76	2	components	component	NOUN
ftr-388	76	3	of	of	ADP
ftr-388	76	4	tax	tax	NOUN
ftr-388	76	5	morale	morale	NOUN
ftr-388	76	6	,	,	PUNCT
ftr-388	76	7	like	like	ADP
ftr-388	76	8	internal	internal	ADJ
ftr-388	76	9	motivators	motivator	NOUN
ftr-388	76	10	in	in	ADP
ftr-388	76	11	other	other	ADJ
ftr-388	76	12	areas	area	NOUN
ftr-388	76	13	of	of	ADP
ftr-388	76	14	the	the	DET
ftr-388	76	15	law	law	NOUN
ftr-388	76	16	,	,	PUNCT
ftr-388	76	17	are	be	AUX
ftr-388	76	18	not	not	PART
ftr-388	76	19	static	static	ADJ
ftr-388	76	20	.	.	PUNCT
ftr-388	77	1	they	they	PRON
ftr-388	77	2	interact	interact	VERB
ftr-388	77	3	with	with	ADP
ftr-388	77	4	each	each	DET
ftr-388	77	5	other	other	ADJ
ftr-388	77	6	and	and	CCONJ
ftr-388	77	7	the	the	DET
ftr-388	77	8	environment	environment	NOUN
ftr-388	77	9	and	and	CCONJ
ftr-388	77	10	are	be	AUX
ftr-388	77	11	influenced	influence	VERB
ftr-388	77	12	by	by	ADP
ftr-388	77	13	each	each	DET
ftr-388	77	14	individual	individual	NOUN
ftr-388	77	15	’s	’s	PART
ftr-388	77	16	own	own	ADJ
ftr-388	77	17	cognitive	cognitive	ADJ
ftr-388	77	18	framework	framework	NOUN
ftr-388	77	19	.	.	PUNCT
ftr-388	78	1	consequently	consequently	ADV
ftr-388	78	2	,	,	PUNCT
ftr-388	78	3	an	an	DET
ftr-388	78	4	external	external	ADJ
ftr-388	78	5	agent	agent	NOUN
ftr-388	78	6	,	,	PUNCT
ftr-388	78	7	such	such	ADJ
ftr-388	78	8	as	as	ADP
ftr-388	78	9	the	the	DET
ftr-388	78	10	irs	irs	PROPN
ftr-388	78	11	,	,	PUNCT
ftr-388	78	12	can	can	AUX
ftr-388	78	13	influence	influence	VERB
ftr-388	78	14	tax	tax	NOUN
ftr-388	78	15	morale	morale	NOUN
ftr-388	78	16	norms	norm	NOUN
ftr-388	78	17	and	and	CCONJ
ftr-388	78	18	thereby	thereby	ADV
ftr-388	78	19	tax	tax	NOUN
ftr-388	78	20	compliance	compliance	NOUN
ftr-388	78	21	.	.	PUNCT
ftr-388	79	1	it	it	PRON
ftr-388	79	2	can	can	AUX
ftr-388	79	3	activate	activate	VERB
ftr-388	79	4	compliance	compliance	NOUN
ftr-388	79	5	norms	norm	NOUN
ftr-388	79	6	in	in	ADP
ftr-388	79	7	a	a	DET
ftr-388	79	8	variety	variety	NOUN
ftr-388	79	9	of	of	ADP
ftr-388	79	10	ways	way	NOUN
ftr-388	79	11	including	include	VERB
ftr-388	79	12	education	education	NOUN
ftr-388	79	13	,	,	PUNCT
ftr-388	79	14	properly	properly	ADV
ftr-388	79	15	framing	frame	VERB
ftr-388	79	16	communications	communication	NOUN
ftr-388	79	17	,	,	PUNCT
ftr-388	79	18	fair	fair	ADJ
ftr-388	79	19	procedures	procedure	NOUN
ftr-388	79	20	,	,	PUNCT
ftr-388	79	21	and	and	CCONJ
ftr-388	79	22	a	a	DET
ftr-388	79	23	regulatory	regulatory	ADJ
ftr-388	79	24	framework	framework	NOUN
ftr-388	79	25	that	that	PRON
ftr-388	79	26	incorporates	incorporate	VERB
ftr-388	79	27	current	current	ADJ
ftr-388	79	28	and	and	CCONJ
ftr-388	79	29	future	future	ADJ
ftr-388	79	30	findings	finding	NOUN
ftr-388	79	31	of	of	ADP
ftr-388	79	32	tax	tax	NOUN
ftr-388	79	33	morale	morale	NOUN
ftr-388	79	34	research	research	NOUN
ftr-388	79	35	into	into	ADP
ftr-388	79	36	its	its	PRON
ftr-388	79	37	operations	operation	NOUN
ftr-388	79	38	and	and	CCONJ
ftr-388	79	39	dealings	dealing	NOUN
ftr-388	79	40	with	with	ADP
ftr-388	79	41	taxpayers	taxpayer	NOUN
ftr-388	79	42	.	.	PUNCT
ftr-388	80	1	the	the	DET
ftr-388	80	2	report	report	NOUN
ftr-388	80	3	makes	make	VERB
ftr-388	80	4	three	three	NUM
ftr-388	80	5	major	major	ADJ
ftr-388	80	6	recommendations	recommendation	NOUN
ftr-388	80	7	.	.	PUNCT
ftr-388	81	1	first	first	ADV
ftr-388	81	2	,	,	PUNCT
ftr-388	81	3	the	the	DET
ftr-388	81	4	irs	irs	PROPN
ftr-388	81	5	should	should	AUX
ftr-388	81	6	establish	establish	VERB
ftr-388	81	7	a	a	DET
ftr-388	81	8	department	department	NOUN
ftr-388	81	9	devoted	devote	VERB
ftr-388	81	10	solely	solely	ADV
ftr-388	81	11	to	to	ADP
ftr-388	81	12	exploring	explore	VERB
ftr-388	81	13	tax	tax	NOUN
ftr-388	81	14	morale	morale	NOUN
ftr-388	81	15	issues	issue	NOUN
ftr-388	81	16	and	and	CCONJ
ftr-388	81	17	implementing	implement	VERB
ftr-388	81	18	the	the	DET
ftr-388	81	19	findings	finding	NOUN
ftr-388	81	20	.	.	PUNCT
ftr-388	82	1	second	second	ADJ
ftr-388	82	2	,	,	PUNCT
ftr-388	82	3	the	the	DET
ftr-388	82	4	irs	irs	PROPN
ftr-388	82	5	should	should	AUX
ftr-388	82	6	adopt	adopt	VERB
ftr-388	82	7	a	a	DET
ftr-388	82	8	tax	tax	NOUN
ftr-388	82	9	morale	morale	NOUN
ftr-388	82	10	approach	approach	NOUN
ftr-388	82	11	to	to	ADP
ftr-388	82	12	tax	tax	NOUN
ftr-388	82	13	compliance	compliance	NOUN
ftr-388	82	14	that	that	PRON
ftr-388	82	15	recognizes	recognize	VERB
ftr-388	82	16	the	the	DET
ftr-388	82	17	importance	importance	NOUN
ftr-388	82	18	of	of	ADP
ftr-388	82	19	taxpayers	taxpayer	NOUN
ftr-388	82	20	’	’	PART
ftr-388	82	21	internal	internal	ADJ
ftr-388	82	22	motivations	motivation	NOUN
ftr-388	82	23	and	and	CCONJ
ftr-388	82	24	the	the	DET
ftr-388	82	25	effects	effect	NOUN
ftr-388	82	26	on	on	ADP
ftr-388	82	27	these	these	DET
ftr-388	82	28	motivations	motivation	NOUN
ftr-388	82	29	of	of	ADP
ftr-388	82	30	societal	societal	ADJ
ftr-388	82	31	conditions	condition	NOUN
ftr-388	82	32	and	and	CCONJ
ftr-388	82	33	institutions	institution	NOUN
ftr-388	82	34	(	(	PUNCT
ftr-388	82	35	such	such	ADJ
ftr-388	82	36	as	as	ADP
ftr-388	82	37	the	the	DET
ftr-388	82	38	irs	irs	PROPN
ftr-388	82	39	)	)	PUNCT
ftr-388	82	40	that	that	PRON
ftr-388	82	41	interact	interact	VERB
ftr-388	82	42	with	with	ADP
ftr-388	82	43	them	they	PRON
ftr-388	82	44	.	.	PUNCT
ftr-388	83	1	third	third	ADV
ftr-388	83	2	,	,	PUNCT
ftr-388	83	3	using	use	VERB
ftr-388	83	4	behavioral	behavioral	ADJ
ftr-388	83	5	science	science	NOUN
ftr-388	83	6	research	research	NOUN
ftr-388	83	7	,	,	PUNCT
ftr-388	83	8	the	the	DET
ftr-388	83	9	irs	irs	PROPN
ftr-388	83	10	should	should	AUX
ftr-388	83	11	implement	implement	VERB
ftr-388	83	12	ongoing	ongoing	ADJ
ftr-388	83	13	educational	educational	ADJ
ftr-388	83	14	(	(	PUNCT
ftr-388	83	15	long	long	ADJ
ftr-388	83	16	term	term	NOUN
ftr-388	83	17	and	and	CCONJ
ftr-388	83	18	short	short	ADJ
ftr-388	83	19	term	term	NOUN
ftr-388	83	20	)	)	PUNCT
ftr-388	83	21	programs	program	NOUN
ftr-388	83	22	and	and	CCONJ
ftr-388	83	23	media	medium	NOUN
ftr-388	83	24	campaigns	campaign	NOUN
ftr-388	83	25	.	.	PUNCT
ftr-388	84	1	since	since	SCONJ
ftr-388	84	2	the	the	DET
ftr-388	84	3	subject	subject	NOUN
ftr-388	84	4	of	of	ADP
ftr-388	84	5	this	this	DET
ftr-388	84	6	report	report	NOUN
ftr-388	84	7	is	be	AUX
ftr-388	84	8	tax	tax	NOUN
ftr-388	84	9	compliance	compliance	NOUN
ftr-388	84	10	of	of	ADP
ftr-388	84	11	individual	individual	ADJ
ftr-388	84	12	taxpayers	taxpayer	NOUN
ftr-388	84	13	,	,	PUNCT
ftr-388	84	14	both	both	CCONJ
ftr-388	84	15	the	the	DET
ftr-388	84	16	literature	literature	PROPN
ftr-388	84	17	review	review	NOUN
ftr-388	84	18	and	and	CCONJ
ftr-388	84	19	the	the	DET
ftr-388	84	20	recommendations	recommendation	NOUN
ftr-388	84	21	focus	focus	VERB
ftr-388	84	22	on	on	ADP
ftr-388	84	23	individuals	individual	NOUN
ftr-388	84	24	.	.	PUNCT
ftr-388	85	1	both	both	CCONJ
ftr-388	85	2	the	the	DET
ftr-388	85	3	tax	tax	NOUN
ftr-388	85	4	morale	morale	NOUN
ftr-388	85	5	concept	concept	NOUN
ftr-388	85	6	and	and	CCONJ
ftr-388	85	7	this	this	DET
ftr-388	85	8	report	report	NOUN
ftr-388	85	9	,	,	PUNCT
ftr-388	85	10	however	however	ADV
ftr-388	85	11	,	,	PUNCT
ftr-388	85	12	are	be	AUX
ftr-388	85	13	relevant	relevant	ADJ
ftr-388	85	14	for	for	ADP
ftr-388	85	15	all	all	DET
ftr-388	85	16	taxpayers	taxpayer	NOUN
ftr-388	85	17	.	.	PUNCT
ftr-388	86	1	i.	i.	PROPN
ftr-388	86	2	introduction	introduction	NOUN
ftr-388	86	3	if	if	SCONJ
ftr-388	86	4	people	people	NOUN
ftr-388	86	5	hate	hate	VERB
ftr-388	86	6	taxes	taxis	NOUN
ftr-388	86	7	so	so	ADV
ftr-388	86	8	much	much	ADV
ftr-388	86	9	why	why	SCONJ
ftr-388	86	10	do	do	AUX
ftr-388	86	11	they	they	PRON
ftr-388	86	12	pay	pay	VERB
ftr-388	86	13	them	they	PRON
ftr-388	86	14	?	?	PUNCT
ftr-388	87	1	the	the	DET
ftr-388	87	2	common	common	ADJ
ftr-388	87	3	,	,	PUNCT
ftr-388	87	4	seemingly	seemingly	ADV
ftr-388	87	5	obvious	obvious	ADJ
ftr-388	87	6	,	,	PUNCT
ftr-388	87	7	answer	answer	NOUN
ftr-388	87	8	–	–	PUNCT
ftr-388	87	9	fear	fear	NOUN
ftr-388	87	10	of	of	ADP
ftr-388	87	11	being	be	AUX
ftr-388	87	12	caught	catch	VERB
ftr-388	87	13	cheating	cheat	VERB
ftr-388	87	14	–	–	PUNCT
ftr-388	87	15	is	be	AUX
ftr-388	87	16	only	only	ADV
ftr-388	87	17	a	a	DET
ftr-388	87	18	partial	partial	ADJ
ftr-388	87	19	answer	answer	NOUN
ftr-388	87	20	.	.	PUNCT
ftr-388	88	1	in	in	ADP
ftr-388	88	2	fact	fact	NOUN
ftr-388	88	3	,	,	PUNCT
ftr-388	88	4	the	the	DET
ftr-388	88	5	“	"	PUNCT
ftr-388	88	6	obvious	obvious	ADJ
ftr-388	88	7	”	"	PUNCT
ftr-388	88	8	answer	answer	NOUN
ftr-388	88	9	–	–	PUNCT
ftr-388	88	10	based	base	VERB
ftr-388	88	11	on	on	ADP
ftr-388	88	12	the	the	DET
ftr-388	88	13	rational	rational	ADJ
ftr-388	88	14	cost	cost	NOUN
ftr-388	88	15	/	/	SYM
ftr-388	88	16	benefit	benefit	NOUN
ftr-388	88	17	analysis	analysis	NOUN
ftr-388	88	18	of	of	ADP
ftr-388	88	19	traditional	traditional	ADJ
ftr-388	88	20	economic	economic	ADJ
ftr-388	88	21	theory	theory	NOUN
ftr-388	88	22	–	–	PUNCT
ftr-388	88	23	explains	explain	VERB
ftr-388	88	24	so	so	ADV
ftr-388	88	25	little	little	ADJ
ftr-388	88	26	of	of	ADP
ftr-388	88	27	tax	tax	NOUN
ftr-388	88	28	compliance	compliance	NOUN
ftr-388	88	29	that	that	SCONJ
ftr-388	88	30	“	"	PUNCT
ftr-388	88	31	[	[	X
ftr-388	88	32	t]he	t]he	X
ftr-388	88	33	puzzle	puzzle	NOUN
ftr-388	88	34	of	of	ADP
ftr-388	88	35	tax	tax	NOUN
ftr-388	88	36	compliance	compliance	NOUN
ftr-388	88	37	is	be	AUX
ftr-388	88	38	why	why	SCONJ
ftr-388	88	39	people	people	NOUN
ftr-388	88	40	pay	pay	VERB
ftr-388	88	41	taxes	taxis	NOUN
ftr-388	88	42	instead	instead	ADV
ftr-388	88	43	of	of	ADP
ftr-388	88	44	evading	evade	VERB
ftr-388	88	45	them	they	PRON
ftr-388	88	46	.	.	PUNCT
ftr-388	88	47	”	"	PUNCT
ftr-388	89	1	the	the	DET
ftr-388	89	2	key	key	NOUN
ftr-388	89	3	to	to	ADP
ftr-388	89	4	the	the	DET
ftr-388	89	5	puzzle	puzzle	NOUN
ftr-388	89	6	is	be	AUX
ftr-388	89	7	“	"	PUNCT
ftr-388	89	8	tax	tax	NOUN
ftr-388	89	9	morale	morale	NOUN
ftr-388	89	10	,	,	PUNCT
ftr-388	89	11	”	"	PUNCT
ftr-388	89	12	the	the	DET
ftr-388	89	13	collective	collective	ADJ
ftr-388	89	14	name	name	NOUN
ftr-388	89	15	for	for	ADP
ftr-388	89	16	all	all	DET
ftr-388	89	17	the1	the1	ADJ
ftr-388	89	18	non	non	ADJ
ftr-388	89	19	-	-	ADJ
ftr-388	89	20	rational	rational	ADJ
ftr-388	89	21	factors	factor	NOUN
ftr-388	89	22	and	and	CCONJ
ftr-388	89	23	motivations	motivation	NOUN
ftr-388	89	24	–	–	PUNCT
ftr-388	89	25	such	such	ADJ
ftr-388	89	26	as	as	ADP
ftr-388	89	27	social	social	ADJ
ftr-388	89	28	norms	norm	NOUN
ftr-388	89	29	,	,	PUNCT
ftr-388	89	30	personal	personal	ADJ
ftr-388	89	31	values	value	NOUN
ftr-388	89	32	and	and	CCONJ
ftr-388	89	33	various	various	ADJ
ftr-388	89	34	cognitive	cognitive	ADJ
ftr-388	89	35	processes	process	NOUN
ftr-388	89	36	–	–	PUNCT
ftr-388	89	37	that	that	PRON
ftr-388	89	38	strongly	strongly	ADV
ftr-388	89	39	affect	affect	VERB
ftr-388	89	40	an	an	DET
ftr-388	89	41	individual	individual	NOUN
ftr-388	89	42	’s	’s	PART
ftr-388	89	43	voluntary	voluntary	ADJ
ftr-388	89	44	1	1	NUM
ftr-388	89	45	.	.	PUNCT
ftr-388	89	46	lars	lars	PROPN
ftr-388	89	47	p.	p.	PROPN
ftr-388	89	48	feld	feld	PROPN
ftr-388	89	49	&	&	CCONJ
ftr-388	89	50	jean	jean	PROPN
ftr-388	89	51	r	r	PROPN
ftr-388	89	52	tyran	tyran	PROPN
ftr-388	89	53	,	,	PUNCT
ftr-388	89	54	tax	tax	NOUN
ftr-388	89	55	evasion	evasion	NOUN
ftr-388	89	56	and	and	CCONJ
ftr-388	89	57	voting	voting	NOUN
ftr-388	89	58	:	:	PUNCT
ftr-388	89	59	an	an	DET
ftr-388	89	60	experimental	experimental	ADJ
ftr-388	89	61	analysis	analysis	NOUN
ftr-388	89	62	,	,	PUNCT
ftr-388	89	63	55	55	NUM
ftr-388	89	64	kylkos	kylkos	NOUN
ftr-388	89	65	197	197	NUM
ftr-388	89	66	,	,	PUNCT
ftr-388	89	67	197	197	NUM
ftr-388	89	68	(	(	PUNCT
ftr-388	89	69	2002	2002	NUM
ftr-388	89	70	)	)	PUNCT
ftr-388	89	71	.	.	PUNCT
ftr-388	90	1	the	the	DET
ftr-388	90	2	traditional	traditional	ADJ
ftr-388	90	3	model	model	NOUN
ftr-388	90	4	of	of	ADP
ftr-388	90	5	deterrence	deterrence	NOUN
ftr-388	90	6	,	,	PUNCT
ftr-388	90	7	based	base	VERB
ftr-388	90	8	on	on	ADP
ftr-388	90	9	detection	detection	NOUN
ftr-388	90	10	and	and	CCONJ
ftr-388	90	11	penalties	penalty	NOUN
ftr-388	90	12	,	,	PUNCT
ftr-388	90	13	states	state	VERB
ftr-388	90	14	that	that	SCONJ
ftr-388	90	15	compliance	compliance	NOUN
ftr-388	90	16	with	with	ADP
ftr-388	90	17	the	the	DET
ftr-388	90	18	law	law	NOUN
ftr-388	90	19	is	be	AUX
ftr-388	90	20	a	a	DET
ftr-388	90	21	function	function	NOUN
ftr-388	90	22	of	of	ADP
ftr-388	90	23	enforcement	enforcement	NOUN
ftr-388	90	24	levels	level	NOUN
ftr-388	90	25	;	;	PUNCT
ftr-388	90	26	a	a	DET
ftr-388	90	27	rational	rational	ADJ
ftr-388	90	28	individual	individual	NOUN
ftr-388	90	29	weighs	weigh	VERB
ftr-388	90	30	the	the	DET
ftr-388	90	31	costs	cost	NOUN
ftr-388	90	32	of	of	ADP
ftr-388	90	33	non	non	ADJ
ftr-388	90	34	-	-	NOUN
ftr-388	90	35	compliance	compliance	NOUN
ftr-388	90	36	against	against	ADP
ftr-388	90	37	the	the	DET
ftr-388	90	38	benefits	benefit	NOUN
ftr-388	90	39	.	.	PUNCT
ftr-388	91	1	in	in	ADP
ftr-388	91	2	the	the	DET
ftr-388	91	3	tax	tax	NOUN
ftr-388	91	4	evasion	evasion	NOUN
ftr-388	91	5	context	context	NOUN
ftr-388	91	6	,	,	PUNCT
ftr-388	91	7	this	this	DET
ftr-388	91	8	model	model	NOUN
ftr-388	91	9	states	state	VERB
ftr-388	91	10	that	that	SCONJ
ftr-388	91	11	a	a	DET
ftr-388	91	12	risk	risk	NOUN
ftr-388	91	13	-	-	PUNCT
ftr-388	91	14	averse	averse	ADJ
ftr-388	91	15	taxpayer	taxpayer	NOUN
ftr-388	91	16	will	will	AUX
ftr-388	91	17	engage	engage	VERB
ftr-388	91	18	in	in	ADP
ftr-388	91	19	an	an	DET
ftr-388	91	20	amount	amount	NOUN
ftr-388	91	21	of	of	ADP
ftr-388	91	22	tax	tax	NOUN
ftr-388	91	23	evasion	evasion	NOUN
ftr-388	91	24	that	that	PRON
ftr-388	91	25	will	will	AUX
ftr-388	91	26	maximize	maximize	VERB
ftr-388	91	27	expected	expect	VERB
ftr-388	91	28	utility	utility	NOUN
ftr-388	91	29	of	of	ADP
ftr-388	91	30	income	income	NOUN
ftr-388	91	31	which	which	PRON
ftr-388	91	32	is	be	AUX
ftr-388	91	33	a	a	DET
ftr-388	91	34	function	function	NOUN
ftr-388	91	35	of	of	ADP
ftr-388	91	36	“	"	PUNCT
ftr-388	91	37	(	(	PUNCT
ftr-388	91	38	i	i	NOUN
ftr-388	91	39	)	)	PUNCT
ftr-388	91	40	the	the	DET
ftr-388	91	41	probability	probability	NOUN
ftr-388	91	42	of	of	ADP
ftr-388	91	43	detection	detection	NOUN
ftr-388	91	44	,	,	PUNCT
ftr-388	91	45	(	(	PUNCT
ftr-388	91	46	ii	ii	NOUN
ftr-388	91	47	)	)	PUNCT
ftr-388	91	48	the	the	DET
ftr-388	91	49	penalty	penalty	NOUN
ftr-388	91	50	tax	tax	NOUN
ftr-388	91	51	rate	rate	NOUN
ftr-388	91	52	applied	apply	VERB
ftr-388	91	53	when	when	SCONJ
ftr-388	91	54	tax	tax	NOUN
ftr-388	91	55	evasion	evasion	NOUN
ftr-388	91	56	has	have	AUX
ftr-388	91	57	been	be	AUX
ftr-388	91	58	detected	detect	VERB
ftr-388	91	59	,	,	PUNCT
ftr-388	91	60	(	(	PUNCT
ftr-388	91	61	iii	iii	X
ftr-388	91	62	)	)	PUNCT
ftr-388	91	63	the	the	DET
ftr-388	91	64	marginal	marginal	ADJ
ftr-388	91	65	tax	tax	NOUN
ftr-388	91	66	rate	rate	NOUN
ftr-388	91	67	,	,	PUNCT
ftr-388	91	68	and	and	CCONJ
ftr-388	91	69	(	(	PUNCT
ftr-388	91	70	iv	iv	X
ftr-388	91	71	)	)	PUNCT
ftr-388	91	72	the	the	DET
ftr-388	91	73	level	level	NOUN
ftr-388	91	74	of	of	ADP
ftr-388	91	75	true	true	ADJ
ftr-388	91	76	income	income	NOUN
ftr-388	91	77	.	.	PUNCT
ftr-388	91	78	”	"	PUNCT
ftr-388	92	1	werner	werner	PROPN
ftr-388	92	2	w.	w.	PROPN
ftr-388	92	3	pommerehne	pommerehne	PROPN
ftr-388	92	4	&	&	CCONJ
ftr-388	92	5	hannelore	hannelore	PROPN
ftr-388	92	6	weck	weck	PROPN
ftr-388	92	7	-	-	PUNCT
ftr-388	92	8	hannemann	hannemann	PROPN
ftr-388	92	9	,	,	PUNCT
ftr-388	92	10	tax	tax	NOUN
ftr-388	92	11	rates	rate	NOUN
ftr-388	92	12	,	,	PUNCT
ftr-388	92	13	tax	tax	NOUN
ftr-388	92	14	administration	administration	NOUN
ftr-388	92	15	and	and	CCONJ
ftr-388	92	16	income	income	NOUN
ftr-388	92	17	tax	tax	NOUN
ftr-388	92	18	evasion	evasion	NOUN
ftr-388	92	19	in	in	ADP
ftr-388	92	20	switzerland	switzerland	PROPN
ftr-388	92	21	,	,	PUNCT
ftr-388	92	22	88	88	NUM
ftr-388	92	23	pub	pub	NOUN
ftr-388	92	24	.	.	PUNCT
ftr-388	93	1	choice	choice	NOUN
ftr-388	93	2	161	161	NUM
ftr-388	93	3	,	,	PUNCT
ftr-388	93	4	162	162	NUM
ftr-388	93	5	(	(	PUNCT
ftr-388	93	6	1996	1996	NUM
ftr-388	93	7	)	)	PUNCT
ftr-388	93	8	.	.	PUNCT
ftr-388	94	1	2007	2007	NUM
ftr-388	94	2	]	]	PUNCT
ftr-388	94	3	a	a	DET
ftr-388	94	4	tax	tax	NOUN
ftr-388	94	5	morale	morale	NOUN
ftr-388	94	6	approach	approach	NOUN
ftr-388	94	7	to	to	ADP
ftr-388	94	8	compliance	compliance	NOUN
ftr-388	94	9	603	603	NUM
ftr-388	94	10	compliance	compliance	NOUN
ftr-388	94	11	with	with	ADP
ftr-388	94	12	laws	law	NOUN
ftr-388	94	13	.	.	PUNCT
ftr-388	95	1	higher	high	ADJ
ftr-388	95	2	tax	tax	NOUN
ftr-388	95	3	morale	morale	NOUN
ftr-388	95	4	correlates	correlate	VERB
ftr-388	95	5	with	with	ADP
ftr-388	95	6	higher	high	ADJ
ftr-388	95	7	tax2	tax2	NOUN
ftr-388	95	8	compliance	compliance	NOUN
ftr-388	95	9	.	.	PUNCT
ftr-388	96	1	although	although	SCONJ
ftr-388	96	2	the	the	DET
ftr-388	96	3	exact	exact	ADJ
ftr-388	96	4	components	component	NOUN
ftr-388	96	5	of	of	ADP
ftr-388	96	6	tax	tax	NOUN
ftr-388	96	7	morale	morale	NOUN
ftr-388	96	8	are	be	AUX
ftr-388	96	9	not	not	PART
ftr-388	96	10	yet	yet	ADV
ftr-388	96	11	fully	fully	ADV
ftr-388	96	12	delineated	delineated	ADJ
ftr-388	96	13	,	,	PUNCT
ftr-388	96	14	congress	congress	PROPN
ftr-388	96	15	and	and	CCONJ
ftr-388	96	16	the	the	DET
ftr-388	96	17	irs	irs	PROPN
ftr-388	96	18	should	should	AUX
ftr-388	96	19	begin	begin	VERB
ftr-388	96	20	now	now	ADV
ftr-388	96	21	to	to	PART
ftr-388	96	22	shape	shape	VERB
ftr-388	96	23	and	and	CCONJ
ftr-388	96	24	administer	administer	NOUN
ftr-388	96	25	income	income	NOUN
ftr-388	96	26	tax	tax	NOUN
ftr-388	96	27	laws	law	NOUN
ftr-388	96	28	in	in	ADP
ftr-388	96	29	accordance	accordance	NOUN
ftr-388	96	30	with	with	ADP
ftr-388	96	31	tax	tax	NOUN
ftr-388	96	32	morale	morale	NOUN
ftr-388	96	33	findings	finding	NOUN
ftr-388	96	34	.	.	PUNCT
ftr-388	97	1	delay	delay	NOUN
ftr-388	97	2	can	can	AUX
ftr-388	97	3	only	only	ADV
ftr-388	97	4	increase	increase	VERB
ftr-388	97	5	the	the	DET
ftr-388	97	6	chance	chance	NOUN
ftr-388	97	7	that	that	SCONJ
ftr-388	97	8	voluntary	voluntary	ADJ
ftr-388	97	9	compliance	compliance	NOUN
ftr-388	97	10	will	will	AUX
ftr-388	97	11	deteriorate	deteriorate	VERB
ftr-388	97	12	given	give	VERB
ftr-388	97	13	the	the	DET
ftr-388	97	14	interaction	interaction	NOUN
ftr-388	97	15	of	of	ADP
ftr-388	97	16	an	an	DET
ftr-388	97	17	individual	individual	NOUN
ftr-388	97	18	’s	’s	PART
ftr-388	97	19	tax	tax	NOUN
ftr-388	97	20	morale	morale	NOUN
ftr-388	97	21	with	with	ADP
ftr-388	97	22	elements	element	NOUN
ftr-388	97	23	of	of	ADP
ftr-388	97	24	the	the	DET
ftr-388	97	25	external	external	ADJ
ftr-388	97	26	environment	environment	NOUN
ftr-388	97	27	,	,	PUNCT
ftr-388	97	28	such	such	ADJ
ftr-388	97	29	as	as	ADP
ftr-388	97	30	other	other	ADJ
ftr-388	97	31	people	people	NOUN
ftr-388	97	32	and	and	CCONJ
ftr-388	97	33	institutions	institution	NOUN
ftr-388	97	34	.	.	PUNCT
ftr-388	98	1	the	the	DET
ftr-388	98	2	tax	tax	NOUN
ftr-388	98	3	gap	gap	NOUN
ftr-388	98	4	,	,	PUNCT
ftr-388	98	5	for	for	ADP
ftr-388	98	6	example	example	NOUN
ftr-388	98	7	,	,	PUNCT
ftr-388	98	8	is	be	AUX
ftr-388	98	9	more	more	ADJ
ftr-388	98	10	than	than	ADP
ftr-388	98	11	a	a	DET
ftr-388	98	12	problem	problem	NOUN
ftr-388	98	13	of	of	ADP
ftr-388	98	14	lost	lost	ADJ
ftr-388	98	15	revenue	revenue	NOUN
ftr-388	98	16	;	;	PUNCT
ftr-388	98	17	it	it	PRON
ftr-388	98	18	is	be	AUX
ftr-388	98	19	a	a	DET
ftr-388	98	20	visible	visible	ADJ
ftr-388	98	21	sign	sign	NOUN
ftr-388	98	22	of	of	ADP
ftr-388	98	23	non	non	NOUN
ftr-388	98	24	-	-	NOUN
ftr-388	98	25	compliance	compliance	NOUN
ftr-388	98	26	that	that	PRON
ftr-388	98	27	can	can	AUX
ftr-388	98	28	create	create	VERB
ftr-388	98	29	a	a	DET
ftr-388	98	30	downward	downward	ADJ
ftr-388	98	31	spiral	spiral	NOUN
ftr-388	98	32	.	.	PUNCT
ftr-388	99	1	non	non	ADJ
ftr-388	99	2	-	-	NOUN
ftr-388	99	3	compliance	compliance	NOUN
ftr-388	99	4	among	among	ADP
ftr-388	99	5	other	other	ADJ
ftr-388	99	6	taxpayers	taxpayer	NOUN
ftr-388	99	7	can	can	AUX
ftr-388	99	8	decrease	decrease	VERB
ftr-388	99	9	an	an	DET
ftr-388	99	10	individual	individual	NOUN
ftr-388	99	11	’s	’s	PART
ftr-388	99	12	own	own	ADJ
ftr-388	99	13	tax	tax	NOUN
ftr-388	99	14	morale	morale	NOUN
ftr-388	99	15	and	and	CCONJ
ftr-388	99	16	compliance	compliance	NOUN
ftr-388	99	17	.	.	PUNCT
ftr-388	100	1	once	once	ADV
ftr-388	100	2	tax	tax	NOUN
ftr-388	100	3	morale	morale	NOUN
ftr-388	100	4	dips,3	dips,3	NOUN
ftr-388	100	5	it	it	PRON
ftr-388	100	6	is	be	AUX
ftr-388	100	7	hard	hard	ADJ
ftr-388	100	8	to	to	PART
ftr-388	100	9	restore	restore	VERB
ftr-388	100	10	it	it	PRON
ftr-388	100	11	to	to	ADP
ftr-388	100	12	prior	prior	ADJ
ftr-388	100	13	levels	level	NOUN
ftr-388	100	14	.	.	PUNCT
ftr-388	101	1	ironically	ironically	ADV
ftr-388	101	2	,	,	PUNCT
ftr-388	101	3	then	then	ADV
ftr-388	101	4	,	,	PUNCT
ftr-388	101	5	the	the	PRON
ftr-388	101	6	more	more	ADJ
ftr-388	101	7	the	the	DET
ftr-388	101	8	tax	tax	NOUN
ftr-388	101	9	gap	gap	NOUN
ftr-388	101	10	is4	is4	NOUN
ftr-388	101	11	publicized	publicize	VERB
ftr-388	101	12	,	,	PUNCT
ftr-388	101	13	the	the	PRON
ftr-388	101	14	greater	great	ADJ
ftr-388	101	15	this	this	DET
ftr-388	101	16	danger	danger	NOUN
ftr-388	101	17	becomes	become	VERB
ftr-388	101	18	.	.	PUNCT
ftr-388	102	1	congress	congress	PROPN
ftr-388	102	2	and	and	CCONJ
ftr-388	102	3	the	the	DET
ftr-388	102	4	irs	irs	PROPN
ftr-388	102	5	must	must	AUX
ftr-388	102	6	act	act	VERB
ftr-388	102	7	now	now	ADV
ftr-388	102	8	to	to	PART
ftr-388	102	9	narrow	narrow	VERB
ftr-388	102	10	the	the	DET
ftr-388	102	11	tax	tax	NOUN
ftr-388	102	12	gap	gap	NOUN
ftr-388	102	13	and	and	CCONJ
ftr-388	102	14	to	to	PART
ftr-388	102	15	foster	foster	VERB
ftr-388	102	16	compliance	compliance	NOUN
ftr-388	102	17	generally	generally	ADV
ftr-388	102	18	.	.	PUNCT
ftr-388	103	1	this	this	DET
ftr-388	103	2	report	report	NOUN
ftr-388	103	3	offers	offer	VERB
ftr-388	103	4	the	the	DET
ftr-388	103	5	irs	irs	PROPN
ftr-388	103	6	several	several	ADJ
ftr-388	103	7	concrete	concrete	ADJ
ftr-388	103	8	suggestions	suggestion	NOUN
ftr-388	103	9	for	for	ADP
ftr-388	103	10	improving	improve	VERB
ftr-388	103	11	individual	individual	ADJ
ftr-388	103	12	taxpayer	taxpayer	NOUN
ftr-388	103	13	compliance	compliance	NOUN
ftr-388	103	14	based	base	VERB
ftr-388	103	15	on	on	ADP
ftr-388	103	16	the	the	DET
ftr-388	103	17	tax	tax	NOUN
ftr-388	103	18	morale	morale	NOUN
ftr-388	103	19	literature	literature	NOUN
ftr-388	103	20	.	.	PUNCT
ftr-388	104	1	part	part	PROPN
ftr-388	104	2	ii	ii	PROPN
ftr-388	104	3	discusses	discuss	VERB
ftr-388	104	4	methodology	methodology	NOUN
ftr-388	104	5	and	and	CCONJ
ftr-388	104	6	the	the	DET
ftr-388	104	7	limitations	limitation	NOUN
ftr-388	104	8	of	of	ADP
ftr-388	104	9	empirical	empirical	ADJ
ftr-388	104	10	research	research	NOUN
ftr-388	104	11	.	.	PUNCT
ftr-388	105	1	part	part	NOUN
ftr-388	105	2	iii	iii	NUM
ftr-388	105	3	briefly	briefly	NOUN
ftr-388	105	4	2	2	NUM
ftr-388	105	5	.	.	PUNCT
ftr-388	106	1	“	"	PUNCT
ftr-388	106	2	voluntary	voluntary	ADJ
ftr-388	106	3	”	"	PUNCT
ftr-388	106	4	in	in	ADP
ftr-388	106	5	this	this	DET
ftr-388	106	6	context	context	NOUN
ftr-388	106	7	,	,	PUNCT
ftr-388	106	8	of	of	ADP
ftr-388	106	9	course	course	NOUN
ftr-388	106	10	,	,	PUNCT
ftr-388	106	11	means	mean	VERB
ftr-388	106	12	compliance	compliance	NOUN
ftr-388	106	13	without	without	ADP
ftr-388	106	14	any	any	DET
ftr-388	106	15	actions	action	NOUN
ftr-388	106	16	taken	take	VERB
ftr-388	106	17	by	by	ADP
ftr-388	106	18	the	the	DET
ftr-388	106	19	tax	tax	NOUN
ftr-388	106	20	collection	collection	NOUN
ftr-388	106	21	agency	agency	NOUN
ftr-388	106	22	.	.	PUNCT
ftr-388	107	1	the	the	DET
ftr-388	107	2	literature	literature	NOUN
ftr-388	107	3	is	be	AUX
ftr-388	107	4	vast	vast	ADJ
ftr-388	107	5	.	.	PUNCT
ftr-388	108	1	tax	tax	NOUN
ftr-388	108	2	morale	morale	NOUN
ftr-388	108	3	research	research	NOUN
ftr-388	108	4	is	be	AUX
ftr-388	108	5	part	part	NOUN
ftr-388	108	6	of	of	ADP
ftr-388	108	7	the	the	DET
ftr-388	108	8	more	more	ADV
ftr-388	108	9	general	general	ADJ
ftr-388	108	10	field	field	NOUN
ftr-388	108	11	of	of	ADP
ftr-388	108	12	inquiry	inquiry	NOUN
ftr-388	108	13	into	into	ADP
ftr-388	108	14	why	why	SCONJ
ftr-388	108	15	people	people	NOUN
ftr-388	108	16	comply	comply	VERB
ftr-388	108	17	with	with	ADP
ftr-388	108	18	laws	law	NOUN
ftr-388	108	19	generally	generally	ADV
ftr-388	108	20	.	.	PUNCT
ftr-388	109	1	two	two	NUM
ftr-388	109	2	seminal	seminal	ADJ
ftr-388	109	3	books	book	NOUN
ftr-388	109	4	in	in	ADP
ftr-388	109	5	the	the	DET
ftr-388	109	6	larger	large	ADJ
ftr-388	109	7	field	field	NOUN
ftr-388	109	8	are	be	AUX
ftr-388	109	9	:	:	PUNCT
ftr-388	109	10	robert	robert	PROPN
ftr-388	109	11	c.	c.	PROPN
ftr-388	109	12	ellickson	ellickson	PROPN
ftr-388	109	13	,	,	PUNCT
ftr-388	109	14	order	order	NOUN
ftr-388	109	15	without	without	ADP
ftr-388	109	16	law	law	NOUN
ftr-388	109	17	:	:	PUNCT
ftr-388	109	18	how	how	SCONJ
ftr-388	109	19	neighbors	neighbor	NOUN
ftr-388	109	20	settle	settle	VERB
ftr-388	109	21	disputes	dispute	NOUN
ftr-388	109	22	(	(	PUNCT
ftr-388	109	23	1991	1991	NUM
ftr-388	109	24	)	)	PUNCT
ftr-388	109	25	;	;	PUNCT
ftr-388	109	26	tom	tom	PROPN
ftr-388	109	27	tyler	tyler	PROPN
ftr-388	109	28	,	,	PUNCT
ftr-388	109	29	why	why	SCONJ
ftr-388	109	30	people	people	NOUN
ftr-388	109	31	obey	obey	VERB
ftr-388	109	32	the	the	DET
ftr-388	109	33	law	law	NOUN
ftr-388	109	34	(	(	PUNCT
ftr-388	109	35	1990	1990	NUM
ftr-388	109	36	)	)	PUNCT
ftr-388	109	37	.	.	PUNCT
ftr-388	110	1	in	in	ADP
ftr-388	110	2	the	the	DET
ftr-388	110	3	tax	tax	NOUN
ftr-388	110	4	evasion	evasion	NOUN
ftr-388	110	5	context	context	NOUN
ftr-388	110	6	,	,	PUNCT
ftr-388	110	7	the	the	DET
ftr-388	110	8	traditional	traditional	ADJ
ftr-388	110	9	deterrence	deterrence	NOUN
ftr-388	110	10	model	model	NOUN
ftr-388	110	11	states	state	VERB
ftr-388	110	12	that	that	SCONJ
ftr-388	110	13	a	a	DET
ftr-388	110	14	riskaverse	riskaverse	NOUN
ftr-388	110	15	taxpayer	taxpayer	NOUN
ftr-388	110	16	will	will	AUX
ftr-388	110	17	engage	engage	VERB
ftr-388	110	18	in	in	ADP
ftr-388	110	19	an	an	DET
ftr-388	110	20	amount	amount	NOUN
ftr-388	110	21	of	of	ADP
ftr-388	110	22	tax	tax	NOUN
ftr-388	110	23	evasion	evasion	NOUN
ftr-388	110	24	that	that	PRON
ftr-388	110	25	will	will	AUX
ftr-388	110	26	maximize	maximize	VERB
ftr-388	110	27	expected	expect	VERB
ftr-388	110	28	utility	utility	NOUN
ftr-388	110	29	of	of	ADP
ftr-388	110	30	income	income	NOUN
ftr-388	110	31	which	which	PRON
ftr-388	110	32	is	be	AUX
ftr-388	110	33	a	a	DET
ftr-388	110	34	function	function	NOUN
ftr-388	110	35	of	of	ADP
ftr-388	110	36	“	"	PUNCT
ftr-388	110	37	(	(	PUNCT
ftr-388	110	38	i	i	NOUN
ftr-388	110	39	)	)	PUNCT
ftr-388	110	40	the	the	DET
ftr-388	110	41	probability	probability	NOUN
ftr-388	110	42	of	of	ADP
ftr-388	110	43	detection	detection	NOUN
ftr-388	110	44	,	,	PUNCT
ftr-388	110	45	(	(	PUNCT
ftr-388	110	46	ii	ii	NOUN
ftr-388	110	47	)	)	PUNCT
ftr-388	110	48	the	the	DET
ftr-388	110	49	penalty	penalty	NOUN
ftr-388	110	50	tax	tax	NOUN
ftr-388	110	51	rate	rate	NOUN
ftr-388	110	52	applied	apply	VERB
ftr-388	110	53	when	when	SCONJ
ftr-388	110	54	tax	tax	NOUN
ftr-388	110	55	evasion	evasion	NOUN
ftr-388	110	56	has	have	AUX
ftr-388	110	57	been	be	AUX
ftr-388	110	58	detected	detect	VERB
ftr-388	110	59	,	,	PUNCT
ftr-388	110	60	(	(	PUNCT
ftr-388	110	61	iii	iii	X
ftr-388	110	62	)	)	PUNCT
ftr-388	110	63	the	the	DET
ftr-388	110	64	marginal	marginal	ADJ
ftr-388	110	65	tax	tax	NOUN
ftr-388	110	66	rate	rate	NOUN
ftr-388	110	67	,	,	PUNCT
ftr-388	110	68	and	and	CCONJ
ftr-388	110	69	(	(	PUNCT
ftr-388	110	70	iv	iv	X
ftr-388	110	71	)	)	PUNCT
ftr-388	110	72	the	the	DET
ftr-388	110	73	level	level	NOUN
ftr-388	110	74	of	of	ADP
ftr-388	110	75	true	true	ADJ
ftr-388	110	76	income	income	NOUN
ftr-388	110	77	.	.	PUNCT
ftr-388	110	78	”	"	PUNCT
ftr-388	111	1	michael	michael	PROPN
ftr-388	111	2	allingham	allingham	PROPN
ftr-388	111	3	&	&	CCONJ
ftr-388	111	4	agnar	agnar	PROPN
ftr-388	111	5	sandmo	sandmo	PROPN
ftr-388	111	6	,	,	PUNCT
ftr-388	111	7	income	income	NOUN
ftr-388	111	8	tax	tax	NOUN
ftr-388	111	9	evasion	evasion	NOUN
ftr-388	111	10	:	:	PUNCT
ftr-388	111	11	a	a	DET
ftr-388	111	12	theoretical	theoretical	ADJ
ftr-388	111	13	analysis	analysis	NOUN
ftr-388	111	14	,	,	PUNCT
ftr-388	111	15	1	1	NUM
ftr-388	111	16	j.	j.	PROPN
ftr-388	111	17	pub	pub	PROPN
ftr-388	111	18	.	.	PUNCT
ftr-388	112	1	ec	ec	PROPN
ftr-388	112	2	.	.	PROPN
ftr-388	113	1	323	323	NUM
ftr-388	113	2	(	(	PUNCT
ftr-388	113	3	1972	1972	NUM
ftr-388	113	4	)	)	PUNCT
ftr-388	113	5	;	;	PUNCT
ftr-388	114	1	kim	kim	PROPN
ftr-388	114	2	m.	m.	PROPN
ftr-388	114	3	bloomquist	bloomquist	PROPN
ftr-388	114	4	,	,	PUNCT
ftr-388	114	5	tax	tax	NOUN
ftr-388	114	6	evasion	evasion	NOUN
ftr-388	114	7	,	,	PUNCT
ftr-388	114	8	income	income	NOUN
ftr-388	114	9	inequality	inequality	NOUN
ftr-388	114	10	and	and	CCONJ
ftr-388	114	11	opportunity	opportunity	NOUN
ftr-388	114	12	costs	cost	NOUN
ftr-388	114	13	of	of	ADP
ftr-388	114	14	compliance	compliance	NOUN
ftr-388	114	15	,	,	PUNCT
ftr-388	114	16	nat’l	nat’l	NOUN
ftr-388	114	17	tax	tax	NOUN
ftr-388	114	18	ass’n	ass’n	NOUN
ftr-388	114	19	proc	proc	NOUN
ftr-388	114	20	.	.	PROPN
ftr-388	114	21	,	,	PUNCT
ftr-388	114	22	ninety	ninety	NUM
ftr-388	114	23	-	-	PUNCT
ftr-388	114	24	sixth	sixth	ADJ
ftr-388	114	25	ann	ann	PROPN
ftr-388	114	26	.	.	PUNCT
ftr-388	114	27	conf	conf	PROPN
ftr-388	114	28	.	.	PUNCT
ftr-388	114	29	2003	2003	NUM
ftr-388	114	30	,	,	PUNCT
ftr-388	114	31	19	19	NUM
ftr-388	114	32	(	(	PUNCT
ftr-388	114	33	2004	2004	NUM
ftr-388	114	34	)	)	PUNCT
ftr-388	114	35	.	.	PUNCT
ftr-388	115	1	the	the	DET
ftr-388	115	2	literature	literature	NOUN
ftr-388	115	3	on	on	ADP
ftr-388	115	4	tax	tax	NOUN
ftr-388	115	5	morale	morale	NOUN
ftr-388	115	6	alone	alone	ADV
ftr-388	115	7	is	be	AUX
ftr-388	115	8	large	large	ADJ
ftr-388	115	9	.	.	PUNCT
ftr-388	116	1	some	some	DET
ftr-388	116	2	literature	literature	NOUN
ftr-388	116	3	reviews	review	NOUN
ftr-388	116	4	include	include	VERB
ftr-388	116	5	:	:	PUNCT
ftr-388	116	6	james	james	PROPN
ftr-388	116	7	andreoni	andreoni	PROPN
ftr-388	116	8	,	,	PUNCT
ftr-388	116	9	brian	brian	PROPN
ftr-388	116	10	erard	erard	PROPN
ftr-388	116	11	&	&	CCONJ
ftr-388	116	12	jonathan	jonathan	PROPN
ftr-388	116	13	feinstein	feinstein	PROPN
ftr-388	116	14	,	,	PUNCT
ftr-388	116	15	tax	tax	NOUN
ftr-388	116	16	compliance	compliance	NOUN
ftr-388	116	17	36	36	NUM
ftr-388	116	18	j.	j.	PROPN
ftr-388	116	19	econ	econ	PROPN
ftr-388	116	20	.	.	PUNCT
ftr-388	117	1	lit	lit	PROPN
ftr-388	117	2	.	.	PUNCT
ftr-388	118	1	818	818	NUM
ftr-388	118	2	,	,	PUNCT
ftr-388	118	3	835	835	NUM
ftr-388	118	4	(	(	PUNCT
ftr-388	118	5	1998)(only	1998)(only	ADV
ftr-388	118	6	a	a	DET
ftr-388	118	7	few	few	ADJ
ftr-388	118	8	empirical	empirical	ADJ
ftr-388	118	9	studies	study	NOUN
ftr-388	118	10	on	on	ADP
ftr-388	118	11	tax	tax	NOUN
ftr-388	118	12	compliance	compliance	NOUN
ftr-388	118	13	before	before	ADP
ftr-388	118	14	1980	1980	NUM
ftr-388	118	15	)	)	PUNCT
ftr-388	118	16	;	;	PUNCT
ftr-388	118	17	benno	benno	ADJ
ftr-388	118	18	torgler	torgler	NOUN
ftr-388	118	19	,	,	PUNCT
ftr-388	118	20	speaking	speak	VERB
ftr-388	118	21	to	to	ADP
ftr-388	118	22	theorists	theorist	NOUN
ftr-388	118	23	and	and	CCONJ
ftr-388	118	24	searching	search	VERB
ftr-388	118	25	for	for	ADP
ftr-388	118	26	facts	fact	NOUN
ftr-388	118	27	:	:	PUNCT
ftr-388	118	28	tax	tax	NOUN
ftr-388	118	29	morale	morale	NOUN
ftr-388	118	30	and	and	CCONJ
ftr-388	118	31	tax	tax	NOUN
ftr-388	118	32	compliance	compliance	NOUN
ftr-388	118	33	in	in	ADP
ftr-388	118	34	experiments	experiment	NOUN
ftr-388	118	35	16	16	NUM
ftr-388	118	36	j.	j.	PROPN
ftr-388	118	37	econ	econ	PROPN
ftr-388	118	38	.	.	PUNCT
ftr-388	119	1	surv	surv	PROPN
ftr-388	119	2	.	.	PUNCT
ftr-388	120	1	657	657	NUM
ftr-388	120	2	(	(	PUNCT
ftr-388	120	3	2002	2002	NUM
ftr-388	120	4	)	)	PUNCT
ftr-388	120	5	.	.	PUNCT
ftr-388	121	1	that	that	SCONJ
ftr-388	121	2	the	the	DET
ftr-388	121	3	majority	majority	NOUN
ftr-388	121	4	of	of	ADP
ftr-388	121	5	knowledge	knowledge	NOUN
ftr-388	121	6	in	in	ADP
ftr-388	121	7	this	this	DET
ftr-388	121	8	area	area	NOUN
ftr-388	121	9	has	have	AUX
ftr-388	121	10	occurred	occur	VERB
ftr-388	121	11	only	only	ADV
ftr-388	121	12	in	in	ADP
ftr-388	121	13	the	the	DET
ftr-388	121	14	past	past	ADJ
ftr-388	121	15	5	5	NUM
ftr-388	121	16	-	-	SYM
ftr-388	121	17	7	7	NUM
ftr-388	121	18	years	year	NOUN
ftr-388	121	19	is	be	AUX
ftr-388	121	20	evidenced	evidence	VERB
ftr-388	121	21	by	by	ADP
ftr-388	121	22	the	the	DET
ftr-388	121	23	rudimentary	rudimentary	ADJ
ftr-388	121	24	knowledge	knowledge	NOUN
ftr-388	121	25	provided	provide	VERB
ftr-388	121	26	in	in	ADP
ftr-388	121	27	the	the	DET
ftr-388	121	28	1998	1998	NUM
ftr-388	121	29	andreoni	andreoni	NOUN
ftr-388	122	1	et	et	PROPN
ftr-388	122	2	al	al	PROPN
ftr-388	122	3	.	.	PROPN
ftr-388	122	4	review	review	NOUN
ftr-388	122	5	of	of	ADP
ftr-388	122	6	the	the	DET
ftr-388	122	7	literature	literature	NOUN
ftr-388	122	8	,	,	PUNCT
ftr-388	122	9	as	as	SCONJ
ftr-388	122	10	compared	compare	VERB
ftr-388	122	11	to	to	ADP
ftr-388	122	12	later	later	ADJ
ftr-388	122	13	research	research	NOUN
ftr-388	122	14	.	.	PUNCT
ftr-388	123	1	3	3	X
ftr-388	123	2	.	.	X
ftr-388	123	3	bruno	bruno	PROPN
ftr-388	123	4	s.	s.	PROPN
ftr-388	123	5	frey	frey	PROPN
ftr-388	123	6	&	&	CCONJ
ftr-388	123	7	benno	benno	PROPN
ftr-388	123	8	torgler	torgler	PROPN
ftr-388	123	9	,	,	PUNCT
ftr-388	123	10	tax	tax	NOUN
ftr-388	123	11	morale	morale	NOUN
ftr-388	123	12	and	and	CCONJ
ftr-388	123	13	conditional	conditional	ADJ
ftr-388	123	14	cooperation	cooperation	NOUN
ftr-388	123	15	,	,	PUNCT
ftr-388	123	16	35	35	NUM
ftr-388	123	17	j.	j.	PROPN
ftr-388	123	18	comp	comp	PROPN
ftr-388	123	19	.	.	PUNCT
ftr-388	123	20	econ	econ	PROPN
ftr-388	123	21	.	.	PUNCT
ftr-388	124	1	136	136	NUM
ftr-388	124	2	,	,	PUNCT
ftr-388	124	3	153	153	NUM
ftr-388	124	4	(	(	PUNCT
ftr-388	124	5	2007	2007	NUM
ftr-388	124	6	)	)	PUNCT
ftr-388	124	7	.	.	PUNCT
ftr-388	125	1	4	4	X
ftr-388	125	2	.	.	X
ftr-388	125	3	see	see	VERB
ftr-388	125	4	,	,	PUNCT
ftr-388	125	5	e.g.	e.g.	ADV
ftr-388	125	6	,	,	PUNCT
ftr-388	125	7	jon	jon	PROPN
ftr-388	125	8	s.	s.	PROPN
ftr-388	125	9	davis	davis	PROPN
ftr-388	125	10	,	,	PUNCT
ftr-388	125	11	gary	gary	PROPN
ftr-388	125	12	hecht	hecht	PROPN
ftr-388	125	13	&	&	CCONJ
ftr-388	125	14	jon	jon	PROPN
ftr-388	125	15	d	d	PROPN
ftr-388	125	16	perkins	perkins	PROPN
ftr-388	125	17	,	,	PUNCT
ftr-388	125	18	social	social	ADJ
ftr-388	125	19	behaviors	behavior	NOUN
ftr-388	125	20	,	,	PUNCT
ftr-388	125	21	enforcement	enforcement	NOUN
ftr-388	125	22	,	,	PUNCT
ftr-388	125	23	and	and	CCONJ
ftr-388	125	24	tax	tax	NOUN
ftr-388	125	25	compliance	compliance	NOUN
ftr-388	125	26	dynamics	dynamic	NOUN
ftr-388	125	27	,	,	PUNCT
ftr-388	125	28	78	78	NUM
ftr-388	125	29	acc	acc	PROPN
ftr-388	125	30	.	.	PROPN
ftr-388	125	31	rev	rev	PROPN
ftr-388	125	32	.	.	PROPN
ftr-388	125	33	39	39	NUM
ftr-388	125	34	,	,	PUNCT
ftr-388	125	35	39	39	NUM
ftr-388	125	36	(	(	PUNCT
ftr-388	125	37	2003	2003	NUM
ftr-388	125	38	)	)	PUNCT
ftr-388	125	39	;	;	PUNCT
ftr-388	125	40	ernst	ernst	PROPN
ftr-388	125	41	fehr	fehr	PROPN
ftr-388	125	42	&	&	CCONJ
ftr-388	125	43	armin	armin	PROPN
ftr-388	125	44	falk	falk	PROPN
ftr-388	125	45	,	,	PUNCT
ftr-388	125	46	psychological	psychological	ADJ
ftr-388	125	47	foundations	foundation	NOUN
ftr-388	125	48	of	of	ADP
ftr-388	125	49	incentives	incentive	NOUN
ftr-388	125	50	.	.	PUNCT
ftr-388	126	1	46	46	NUM
ftr-388	126	2	european	european	PROPN
ftr-388	126	3	econ	econ	PROPN
ftr-388	126	4	.	.	PUNCT
ftr-388	127	1	rev	rev	PROPN
ftr-388	127	2	.	.	PROPN
ftr-388	128	1	687	687	NUM
ftr-388	128	2	(	(	PUNCT
ftr-388	128	3	2002	2002	NUM
ftr-388	128	4	)	)	PUNCT
ftr-388	128	5	;	;	PUNCT
ftr-388	128	6	jan	jan	PROPN
ftr-388	128	7	schnellenbach	schnellenbach	NOUN
ftr-388	128	8	,	,	PUNCT
ftr-388	128	9	tax	tax	NOUN
ftr-388	128	10	morale	morale	NOUN
ftr-388	128	11	and	and	CCONJ
ftr-388	128	12	the	the	DET
ftr-388	128	13	taming	taming	NOUN
ftr-388	128	14	of	of	ADP
ftr-388	128	15	leviathan	leviathan	NOUN
ftr-388	128	16	,	,	PUNCT
ftr-388	128	17	17	17	NUM
ftr-388	128	18	const	const	NOUN
ftr-388	128	19	.	.	PUNCT
ftr-388	129	1	pol	pol	PROPN
ftr-388	129	2	.	.	PUNCT
ftr-388	130	1	econ	econ	PROPN
ftr-388	130	2	.	.	PUNCT
ftr-388	131	1	117	117	NUM
ftr-388	131	2	,	,	PUNCT
ftr-388	131	3	130	130	NUM
ftr-388	131	4	(	(	PUNCT
ftr-388	131	5	2006	2006	NUM
ftr-388	131	6	)	)	PUNCT
ftr-388	131	7	;	;	PUNCT
ftr-388	132	1	michael	michael	PROPN
ftr-388	132	2	wenzel	wenzel	PROPN
ftr-388	132	3	,	,	PUNCT
ftr-388	132	4	misperceptions	misperception	NOUN
ftr-388	132	5	of	of	ADP
ftr-388	132	6	social	social	ADJ
ftr-388	132	7	norms	norm	NOUN
ftr-388	132	8	about	about	ADP
ftr-388	132	9	tax	tax	NOUN
ftr-388	132	10	compliance	compliance	NOUN
ftr-388	132	11	:	:	PUNCT
ftr-388	132	12	from	from	ADP
ftr-388	132	13	theory	theory	NOUN
ftr-388	132	14	to	to	ADP
ftr-388	132	15	intervention	intervention	NOUN
ftr-388	132	16	,	,	PUNCT
ftr-388	132	17	26	26	NUM
ftr-388	132	18	j.	j.	PROPN
ftr-388	132	19	econ	econ	PROPN
ftr-388	132	20	.	.	PUNCT
ftr-388	133	1	psychol	psychol	PROPN
ftr-388	133	2	.	.	PROPN
ftr-388	133	3	862	862	NUM
ftr-388	133	4	(	(	PUNCT
ftr-388	133	5	2005	2005	NUM
ftr-388	133	6	)	)	PUNCT
ftr-388	133	7	.	.	PUNCT
ftr-388	134	1	604	604	NUM
ftr-388	134	2	florida	florida	PROPN
ftr-388	134	3	tax	tax	NOUN
ftr-388	134	4	review	review	NOUN
ftr-388	134	5	[	[	X
ftr-388	134	6	vol	vol	NOUN
ftr-388	134	7	.	.	PUNCT
ftr-388	134	8	8:6	8:6	NUM
ftr-388	134	9	describes	describe	VERB
ftr-388	134	10	the	the	DET
ftr-388	134	11	tax	tax	NOUN
ftr-388	134	12	morale	morale	NOUN
ftr-388	134	13	literature	literature	NOUN
ftr-388	134	14	,	,	PUNCT
ftr-388	134	15	focusing	focus	VERB
ftr-388	134	16	on	on	ADP
ftr-388	134	17	the	the	DET
ftr-388	134	18	main	main	ADJ
ftr-388	134	19	findings	finding	NOUN
ftr-388	134	20	regarding	regard	VERB
ftr-388	134	21	:	:	PUNCT
ftr-388	134	22	1	1	NUM
ftr-388	134	23	)	)	PUNCT
ftr-388	134	24	cognitive	cognitive	ADJ
ftr-388	134	25	and	and	CCONJ
ftr-388	134	26	affective	affective	NOUN
ftr-388	134	27	processes	process	NOUN
ftr-388	134	28	;	;	PUNCT
ftr-388	134	29	2	2	X
ftr-388	134	30	)	)	PUNCT
ftr-388	134	31	personal	personal	ADJ
ftr-388	134	32	and	and	CCONJ
ftr-388	134	33	social	social	ADJ
ftr-388	134	34	values	value	NOUN
ftr-388	134	35	/	/	SYM
ftr-388	134	36	norms	norm	NOUN
ftr-388	134	37	,	,	PUNCT
ftr-388	134	38	especially	especially	ADV
ftr-388	134	39	procedural	procedural	ADJ
ftr-388	134	40	justice	justice	NOUN
ftr-388	134	41	,	,	PUNCT
ftr-388	134	42	legitimacy	legitimacy	NOUN
ftr-388	134	43	,	,	PUNCT
ftr-388	134	44	reciprocity	reciprocity	NOUN
ftr-388	134	45	,	,	PUNCT
ftr-388	134	46	and	and	CCONJ
ftr-388	134	47	trust	trust	NOUN
ftr-388	134	48	;	;	PUNCT
ftr-388	134	49	3	3	X
ftr-388	134	50	)	)	PUNCT
ftr-388	134	51	external	external	ADJ
ftr-388	134	52	activation	activation	NOUN
ftr-388	134	53	and	and	CCONJ
ftr-388	134	54	suppression	suppression	NOUN
ftr-388	134	55	of	of	ADP
ftr-388	134	56	tax	tax	NOUN
ftr-388	134	57	morale	morale	NOUN
ftr-388	134	58	;	;	PUNCT
ftr-388	134	59	4	4	X
ftr-388	134	60	)	)	PUNCT
ftr-388	134	61	demographic	demographic	ADJ
ftr-388	134	62	factors	factor	NOUN
ftr-388	134	63	,	,	PUNCT
ftr-388	134	64	and	and	CCONJ
ftr-388	134	65	5	5	X
ftr-388	134	66	)	)	PUNCT
ftr-388	134	67	a	a	DET
ftr-388	134	68	new	new	ADJ
ftr-388	134	69	tax	tax	NOUN
ftr-388	134	70	morale	morale	NOUN
ftr-388	134	71	model	model	NOUN
ftr-388	134	72	for	for	ADP
ftr-388	134	73	tax	tax	NOUN
ftr-388	134	74	administration	administration	NOUN
ftr-388	134	75	.	.	PUNCT
ftr-388	135	1	part	part	NOUN
ftr-388	135	2	iv	iv	NUM
ftr-388	135	3	contains	contain	VERB
ftr-388	135	4	recommendations	recommendation	NOUN
ftr-388	135	5	for	for	ADP
ftr-388	135	6	the	the	DET
ftr-388	135	7	irs	irs	PROPN
ftr-388	135	8	.	.	PUNCT
ftr-388	136	1	it	it	PRON
ftr-388	136	2	presents	present	VERB
ftr-388	136	3	three	three	NUM
ftr-388	136	4	major	major	ADJ
ftr-388	136	5	recommendations	recommendation	NOUN
ftr-388	136	6	and	and	CCONJ
ftr-388	136	7	several	several	ADJ
ftr-388	136	8	more	more	ADV
ftr-388	136	9	specific	specific	ADJ
ftr-388	136	10	proposals	proposal	NOUN
ftr-388	136	11	for	for	ADP
ftr-388	136	12	the	the	DET
ftr-388	136	13	irs	irs	PROPN
ftr-388	136	14	to	to	PART
ftr-388	136	15	improve	improve	VERB
ftr-388	136	16	individual	individual	ADJ
ftr-388	136	17	taxpayers	taxpayer	NOUN
ftr-388	136	18	’	’	PART
ftr-388	136	19	voluntary	voluntary	ADJ
ftr-388	136	20	compliance	compliance	NOUN
ftr-388	136	21	.	.	PUNCT
ftr-388	137	1	first	first	ADV
ftr-388	137	2	,	,	PUNCT
ftr-388	137	3	the	the	DET
ftr-388	137	4	irs	irs	PROPN
ftr-388	137	5	should	should	AUX
ftr-388	137	6	establish	establish	VERB
ftr-388	137	7	a	a	DET
ftr-388	137	8	department	department	NOUN
ftr-388	137	9	devoted	devote	VERB
ftr-388	137	10	solely	solely	ADV
ftr-388	137	11	to	to	ADP
ftr-388	137	12	exploring	explore	VERB
ftr-388	137	13	tax	tax	NOUN
ftr-388	137	14	morale	morale	NOUN
ftr-388	137	15	issues	issue	NOUN
ftr-388	137	16	and	and	CCONJ
ftr-388	137	17	implementing	implement	VERB
ftr-388	137	18	the	the	DET
ftr-388	137	19	findings	finding	NOUN
ftr-388	137	20	.	.	PUNCT
ftr-388	138	1	second	second	ADJ
ftr-388	138	2	,	,	PUNCT
ftr-388	138	3	the	the	DET
ftr-388	138	4	irs	irs	PROPN
ftr-388	138	5	should	should	AUX
ftr-388	138	6	adopt	adopt	VERB
ftr-388	138	7	a	a	DET
ftr-388	138	8	tax	tax	NOUN
ftr-388	138	9	morale	morale	NOUN
ftr-388	138	10	model	model	NOUN
ftr-388	138	11	of	of	ADP
ftr-388	138	12	operation	operation	NOUN
ftr-388	138	13	that	that	PRON
ftr-388	138	14	incorporates	incorporate	VERB
ftr-388	138	15	the	the	DET
ftr-388	138	16	findings	finding	NOUN
ftr-388	138	17	of	of	ADP
ftr-388	138	18	the	the	DET
ftr-388	138	19	research	research	NOUN
ftr-388	138	20	and	and	CCONJ
ftr-388	138	21	seeks	seek	VERB
ftr-388	138	22	to	to	PART
ftr-388	138	23	respond	respond	VERB
ftr-388	138	24	to	to	ADP
ftr-388	138	25	,	,	PUNCT
ftr-388	138	26	and	and	CCONJ
ftr-388	138	27	strengthen	strengthen	VERB
ftr-388	138	28	taxpayers	taxpayer	NOUN
ftr-388	138	29	’	’	PART
ftr-388	138	30	internal	internal	ADJ
ftr-388	138	31	motivations	motivation	NOUN
ftr-388	138	32	to	to	PART
ftr-388	138	33	comply	comply	VERB
ftr-388	138	34	.	.	PUNCT
ftr-388	139	1	third	third	ADV
ftr-388	139	2	,	,	PUNCT
ftr-388	139	3	using	use	VERB
ftr-388	139	4	tax	tax	NOUN
ftr-388	139	5	morale	morale	NOUN
ftr-388	139	6	research	research	NOUN
ftr-388	139	7	,	,	PUNCT
ftr-388	139	8	the	the	DET
ftr-388	139	9	irs	irs	PROPN
ftr-388	139	10	should	should	AUX
ftr-388	139	11	implement	implement	VERB
ftr-388	139	12	ongoing	ongoing	ADJ
ftr-388	139	13	educational	educational	ADJ
ftr-388	139	14	(	(	PUNCT
ftr-388	139	15	long	long	ADJ
ftr-388	139	16	term	term	NOUN
ftr-388	139	17	and	and	CCONJ
ftr-388	139	18	short	short	ADJ
ftr-388	139	19	term	term	NOUN
ftr-388	139	20	)	)	PUNCT
ftr-388	139	21	programs	program	NOUN
ftr-388	139	22	and	and	CCONJ
ftr-388	139	23	media	medium	NOUN
ftr-388	139	24	campaigns	campaign	NOUN
ftr-388	139	25	.	.	PUNCT
ftr-388	140	1	although	although	SCONJ
ftr-388	140	2	sticks	stick	NOUN
ftr-388	140	3	as	as	ADV
ftr-388	140	4	well	well	ADV
ftr-388	140	5	as	as	ADP
ftr-388	140	6	carrots	carrot	NOUN
ftr-388	140	7	are	be	AUX
ftr-388	140	8	needed	need	VERB
ftr-388	140	9	to	to	PART
ftr-388	140	10	ensure	ensure	VERB
ftr-388	140	11	compliance	compliance	NOUN
ftr-388	140	12	,	,	PUNCT
ftr-388	140	13	this	this	DET
ftr-388	140	14	report	report	NOUN
ftr-388	140	15	examines	examine	VERB
ftr-388	140	16	only	only	ADV
ftr-388	140	17	the	the	DET
ftr-388	140	18	carrots	carrot	NOUN
ftr-388	140	19	.	.	PUNCT
ftr-388	141	1	part	part	NOUN
ftr-388	141	2	v	v	NOUN
ftr-388	141	3	provides	provide	VERB
ftr-388	141	4	a	a	DET
ftr-388	141	5	short	short	ADJ
ftr-388	141	6	conclusion	conclusion	NOUN
ftr-388	141	7	.	.	PUNCT
ftr-388	142	1	ii	ii	PROPN
ftr-388	142	2	.	.	PUNCT
ftr-388	142	3	methodology	methodology	NOUN
ftr-388	142	4	and	and	CCONJ
ftr-388	142	5	its	its	PRON
ftr-388	142	6	limitations	limitation	NOUN
ftr-388	142	7	a.	a.	NOUN
ftr-388	142	8	methodology	methodology	NOUN
ftr-388	142	9	this	this	DET
ftr-388	142	10	report	report	NOUN
ftr-388	142	11	surveys	survey	VERB
ftr-388	142	12	recent	recent	ADJ
ftr-388	142	13	literature	literature	NOUN
ftr-388	142	14	concerning	concern	VERB
ftr-388	142	15	the	the	DET
ftr-388	142	16	“	"	PUNCT
ftr-388	142	17	tax	tax	NOUN
ftr-388	142	18	morale	morale	NOUN
ftr-388	142	19	”	"	PUNCT
ftr-388	142	20	model	model	NOUN
ftr-388	142	21	of	of	ADP
ftr-388	142	22	tax	tax	NOUN
ftr-388	142	23	compliance	compliance	NOUN
ftr-388	142	24	.	.	PUNCT
ftr-388	143	1	it	it	PRON
ftr-388	143	2	examines	examine	VERB
ftr-388	143	3	some	some	PRON
ftr-388	143	4	of	of	ADP
ftr-388	143	5	the	the	DET
ftr-388	143	6	cognitive	cognitive	ADJ
ftr-388	143	7	processes	process	NOUN
ftr-388	143	8	involved	involve	VERB
ftr-388	143	9	,	,	PUNCT
ftr-388	143	10	such	such	ADJ
ftr-388	143	11	as	as	ADP
ftr-388	143	12	framing	frame	VERB
ftr-388	143	13	,	,	PUNCT
ftr-388	143	14	but	but	CCONJ
ftr-388	143	15	it	it	PRON
ftr-388	143	16	concentrates	concentrate	VERB
ftr-388	143	17	on	on	ADP
ftr-388	143	18	the	the	DET
ftr-388	143	19	moral	moral	ADJ
ftr-388	143	20	,	,	PUNCT
ftr-388	143	21	psychological	psychological	ADJ
ftr-388	143	22	,	,	PUNCT
ftr-388	143	23	and	and	CCONJ
ftr-388	143	24	social	social	ADJ
ftr-388	143	25	factors	factor	NOUN
ftr-388	143	26	influencing	influence	VERB
ftr-388	143	27	tax	tax	NOUN
ftr-388	143	28	compliance	compliance	NOUN
ftr-388	143	29	.	.	PUNCT
ftr-388	144	1	the	the	DET
ftr-388	144	2	report	report	NOUN
ftr-388	144	3	reviews	review	VERB
ftr-388	144	4	a	a	DET
ftr-388	144	5	large	large	ADJ
ftr-388	144	6	quantity	quantity	NOUN
ftr-388	144	7	of	of	ADP
ftr-388	144	8	tax	tax	NOUN
ftr-388	144	9	morale	morale	NOUN
ftr-388	144	10	literature	literature	NOUN
ftr-388	144	11	but	but	CCONJ
ftr-388	144	12	it	it	PRON
ftr-388	144	13	is	be	AUX
ftr-388	144	14	not	not	PART
ftr-388	144	15	comprehensive	comprehensive	ADJ
ftr-388	144	16	.	.	PUNCT
ftr-388	145	1	it	it	PRON
ftr-388	145	2	focuses	focus	VERB
ftr-388	145	3	on	on	ADP
ftr-388	145	4	literature	literature	NOUN
ftr-388	145	5	published	publish	VERB
ftr-388	145	6	in	in	ADP
ftr-388	145	7	the	the	DET
ftr-388	145	8	last	last	ADJ
ftr-388	145	9	5	5	NUM
ftr-388	145	10	years	year	NOUN
ftr-388	145	11	,	,	PUNCT
ftr-388	145	12	which	which	PRON
ftr-388	145	13	builds	build	VERB
ftr-388	145	14	on	on	ADP
ftr-388	145	15	and	and	CCONJ
ftr-388	145	16	refines	refine	VERB
ftr-388	145	17	the	the	DET
ftr-388	145	18	first	first	ADJ
ftr-388	145	19	wave	wave	NOUN
ftr-388	145	20	of	of	ADP
ftr-388	145	21	literature	literature	NOUN
ftr-388	145	22	.	.	PUNCT
ftr-388	146	1	within	within	ADP
ftr-388	146	2	this	this	DET
ftr-388	146	3	time	time	NOUN
ftr-388	146	4	period	period	NOUN
ftr-388	146	5	,	,	PUNCT
ftr-388	146	6	the	the	DET
ftr-388	146	7	report	report	NOUN
ftr-388	146	8	reviews	review	VERB
ftr-388	146	9	a	a	DET
ftr-388	146	10	substantial	substantial	ADJ
ftr-388	146	11	amount	amount	NOUN
ftr-388	146	12	of	of	ADP
ftr-388	146	13	the	the	DET
ftr-388	146	14	existing	exist	VERB
ftr-388	146	15	literature	literature	NOUN
ftr-388	146	16	but	but	CCONJ
ftr-388	146	17	not	not	PART
ftr-388	146	18	all	all	PRON
ftr-388	146	19	since	since	SCONJ
ftr-388	146	20	a	a	DET
ftr-388	146	21	comprehensive	comprehensive	ADJ
ftr-388	146	22	review	review	NOUN
ftr-388	146	23	would	would	AUX
ftr-388	146	24	be	be	AUX
ftr-388	146	25	both	both	PRON
ftr-388	146	26	extremely	extremely	ADV
ftr-388	146	27	lengthy	lengthy	ADJ
ftr-388	146	28	and	and	CCONJ
ftr-388	146	29	repetitive	repetitive	ADJ
ftr-388	146	30	.	.	PUNCT
ftr-388	147	1	the	the	DET
ftr-388	147	2	report	report	NOUN
ftr-388	147	3	examines	examine	VERB
ftr-388	147	4	empirical	empirical	ADJ
ftr-388	147	5	tax	tax	NOUN
ftr-388	147	6	compliance	compliance	NOUN
ftr-388	147	7	literature	literature	NOUN
ftr-388	147	8	in	in	ADP
ftr-388	147	9	a	a	DET
ftr-388	147	10	variety	variety	NOUN
ftr-388	147	11	of	of	ADP
ftr-388	147	12	related	relate	VERB
ftr-388	147	13	fields	field	NOUN
ftr-388	147	14	such	such	ADJ
ftr-388	147	15	as	as	ADP
ftr-388	147	16	behavioral	behavioral	ADJ
ftr-388	147	17	economics	economic	NOUN
ftr-388	147	18	and	and	CCONJ
ftr-388	147	19	psychology	psychology	NOUN
ftr-388	147	20	,	,	PUNCT
ftr-388	147	21	cognitive	cognitive	ADJ
ftr-388	147	22	psychology	psychology	NOUN
ftr-388	147	23	,	,	PUNCT
ftr-388	147	24	social	social	ADJ
ftr-388	147	25	psychology	psychology	NOUN
ftr-388	147	26	,	,	PUNCT
ftr-388	147	27	and	and	CCONJ
ftr-388	147	28	law	law	NOUN
ftr-388	147	29	,	,	PUNCT
ftr-388	147	30	paying	pay	VERB
ftr-388	147	31	particular	particular	ADJ
ftr-388	147	32	attention	attention	NOUN
ftr-388	147	33	to	to	ADP
ftr-388	147	34	tax	tax	NOUN
ftr-388	147	35	morale	morale	NOUN
ftr-388	147	36	(	(	PUNCT
ftr-388	147	37	sometimes	sometimes	ADV
ftr-388	147	38	called	call	VERB
ftr-388	147	39	taxpayer	taxpayer	NOUN
ftr-388	147	40	ethics	ethic	NOUN
ftr-388	147	41	.	.	PUNCT
ftr-388	147	42	)	)	PUNCT
ftr-388	148	1	some	some	PRON
ftr-388	148	2	of	of	ADP
ftr-388	148	3	the	the	DET
ftr-388	148	4	studies	study	NOUN
ftr-388	148	5	pertain	pertain	VERB
ftr-388	148	6	to	to	ADP
ftr-388	148	7	other5	other5	PROPN
ftr-388	148	8	countries	country	NOUN
ftr-388	148	9	,	,	PUNCT
ftr-388	148	10	or	or	CCONJ
ftr-388	148	11	are	be	AUX
ftr-388	148	12	comparative	comparative	ADJ
ftr-388	148	13	in	in	ADP
ftr-388	148	14	nature	nature	NOUN
ftr-388	148	15	.	.	PUNCT
ftr-388	149	1	in	in	ADP
ftr-388	149	2	order	order	NOUN
ftr-388	149	3	to	to	PART
ftr-388	149	4	provide	provide	VERB
ftr-388	149	5	greater	great	ADJ
ftr-388	149	6	context	context	NOUN
ftr-388	149	7	,	,	PUNCT
ftr-388	149	8	the	the	DET
ftr-388	149	9	reviewer	reviewer	NOUN
ftr-388	149	10	also	also	ADV
ftr-388	149	11	briefly	briefly	ADV
ftr-388	149	12	examined	examine	VERB
ftr-388	149	13	literature	literature	NOUN
ftr-388	149	14	pertaining	pertain	VERB
ftr-388	149	15	to	to	ADP
ftr-388	149	16	norms	norm	NOUN
ftr-388	149	17	,	,	PUNCT
ftr-388	149	18	cognition	cognition	NOUN
ftr-388	149	19	,	,	PUNCT
ftr-388	149	20	and	and	CCONJ
ftr-388	149	21	the	the	DET
ftr-388	149	22	law	law	NOUN
ftr-388	149	23	generally	generally	ADV
ftr-388	149	24	.	.	PUNCT
ftr-388	150	1	5	5	X
ftr-388	150	2	.	.	X
ftr-388	150	3	benno	benno	PROPN
ftr-388	150	4	torgler	torgler	PROPN
ftr-388	150	5	&	&	CCONJ
ftr-388	150	6	friedrich	friedrich	PROPN
ftr-388	150	7	g.	g.	PROPN
ftr-388	150	8	schneider	schneider	PROPN
ftr-388	150	9	,	,	PUNCT
ftr-388	150	10	what	what	PRON
ftr-388	150	11	shapes	shape	VERB
ftr-388	150	12	attitudes	attitude	NOUN
ftr-388	150	13	toward	toward	ADP
ftr-388	150	14	paying	pay	VERB
ftr-388	150	15	taxes	taxis	NOUN
ftr-388	150	16	?	?	PUNCT
ftr-388	151	1	evidence	evidence	NOUN
ftr-388	151	2	from	from	ADP
ftr-388	151	3	multicultural	multicultural	ADJ
ftr-388	151	4	european	european	ADJ
ftr-388	151	5	countries	country	NOUN
ftr-388	151	6	(	(	PUNCT
ftr-388	151	7	may	may	PROPN
ftr-388	151	8	2006	2006	NUM
ftr-388	151	9	)	)	PUNCT
ftr-388	151	10	.	.	PUNCT
ftr-388	152	1	iza	iza	PROPN
ftr-388	152	2	discussion	discussion	PROPN
ftr-388	152	3	paper	paper	PROPN
ftr-388	152	4	no	no	NOUN
ftr-388	152	5	.	.	PROPN
ftr-388	152	6	2117	2117	NUM
ftr-388	152	7	at	at	ADP
ftr-388	152	8	http://ssrn.com/abstract=901247	http://ssrn.com/abstract=901247	NOUN
ftr-388	152	9	,	,	PUNCT
ftr-388	152	10	at	at	ADP
ftr-388	152	11	3	3	NUM
ftr-388	152	12	(	(	PUNCT
ftr-388	152	13	citing	cite	VERB
ftr-388	152	14	earlier	early	ADJ
ftr-388	152	15	studies	study	NOUN
ftr-388	152	16	)	)	PUNCT
ftr-388	152	17	.	.	PUNCT
ftr-388	153	1	2007	2007	NUM
ftr-388	153	2	]	]	PUNCT
ftr-388	153	3	a	a	DET
ftr-388	153	4	tax	tax	NOUN
ftr-388	153	5	morale	morale	NOUN
ftr-388	153	6	approach	approach	NOUN
ftr-388	153	7	to	to	ADP
ftr-388	153	8	compliance	compliance	NOUN
ftr-388	153	9	605	605	NUM
ftr-388	153	10	for	for	ADP
ftr-388	153	11	added	add	VERB
ftr-388	153	12	perspective	perspective	NOUN
ftr-388	153	13	,	,	PUNCT
ftr-388	153	14	the	the	DET
ftr-388	153	15	reviewed	review	VERB
ftr-388	153	16	literature	literature	NOUN
ftr-388	153	17	includes	include	VERB
ftr-388	153	18	materials	material	NOUN
ftr-388	153	19	in	in	ADP
ftr-388	153	20	the	the	DET
ftr-388	153	21	fields	field	NOUN
ftr-388	153	22	of	of	ADP
ftr-388	153	23	compliance	compliance	NOUN
ftr-388	153	24	with	with	ADP
ftr-388	153	25	environmental	environmental	ADJ
ftr-388	153	26	laws	law	NOUN
ftr-388	153	27	and	and	CCONJ
ftr-388	153	28	advertising	advertising	NOUN
ftr-388	153	29	/	/	SYM
ftr-388	153	30	marketing	marketing	NOUN
ftr-388	153	31	.	.	PUNCT
ftr-388	154	1	compliance	compliance	NOUN
ftr-388	154	2	with	with	ADP
ftr-388	154	3	environmental	environmental	ADJ
ftr-388	154	4	law	law	NOUN
ftr-388	154	5	has	have	VERB
ftr-388	154	6	many	many	ADJ
ftr-388	154	7	similarities	similarity	NOUN
ftr-388	154	8	to	to	ADP
ftr-388	154	9	tax	tax	NOUN
ftr-388	154	10	compliance	compliance	NOUN
ftr-388	154	11	.	.	PUNCT
ftr-388	155	1	although	although	SCONJ
ftr-388	155	2	some	some	DET
ftr-388	155	3	environmental	environmental	ADJ
ftr-388	155	4	laws	law	NOUN
ftr-388	155	5	do	do	AUX
ftr-388	155	6	contain	contain	VERB
ftr-388	155	7	traditional	traditional	ADJ
ftr-388	155	8	“	"	PUNCT
ftr-388	155	9	stick	stick	NOUN
ftr-388	155	10	”	"	PUNCT
ftr-388	155	11	deterrents	deterrent	NOUN
ftr-388	155	12	such	such	ADJ
ftr-388	155	13	as	as	ADP
ftr-388	155	14	fines	fine	NOUN
ftr-388	155	15	,	,	PUNCT
ftr-388	155	16	enforcement	enforcement	NOUN
ftr-388	155	17	at	at	ADP
ftr-388	155	18	the	the	DET
ftr-388	155	19	individual	individual	ADJ
ftr-388	155	20	level	level	NOUN
ftr-388	155	21	largely	largely	ADV
ftr-388	155	22	depends	depend	VERB
ftr-388	155	23	on	on	ADP
ftr-388	155	24	voluntary	voluntary	ADJ
ftr-388	155	25	compliance	compliance	NOUN
ftr-388	155	26	,	,	PUNCT
ftr-388	155	27	as	as	ADP
ftr-388	155	28	in	in	ADP
ftr-388	155	29	tax	tax	NOUN
ftr-388	155	30	.	.	PUNCT
ftr-388	156	1	moreover	moreover	ADV
ftr-388	156	2	,	,	PUNCT
ftr-388	156	3	environmental	environmental	ADJ
ftr-388	156	4	and	and	CCONJ
ftr-388	156	5	tax	tax	NOUN
ftr-388	156	6	compliance	compliance	NOUN
ftr-388	156	7	share	share	VERB
ftr-388	156	8	common	common	ADJ
ftr-388	156	9	collective	collective	ADJ
ftr-388	156	10	action	action	NOUN
ftr-388	156	11	problems	problem	NOUN
ftr-388	156	12	since	since	SCONJ
ftr-388	156	13	the	the	DET
ftr-388	156	14	individual	individual	NOUN
ftr-388	156	15	’s	’s	PART
ftr-388	156	16	benefits	benefit	NOUN
ftr-388	156	17	from	from	ADP
ftr-388	156	18	compliance	compliance	NOUN
ftr-388	156	19	are	be	AUX
ftr-388	156	20	often	often	ADV
ftr-388	156	21	attenuated	attenuate	VERB
ftr-388	156	22	and	and	CCONJ
ftr-388	156	23	individual	individual	ADJ
ftr-388	156	24	behavior	behavior	NOUN
ftr-388	156	25	is	be	AUX
ftr-388	156	26	largely	largely	ADV
ftr-388	156	27	not	not	PART
ftr-388	156	28	visible	visible	ADJ
ftr-388	156	29	to	to	ADP
ftr-388	156	30	others	other	NOUN
ftr-388	156	31	.	.	PUNCT
ftr-388	157	1	marketing	marketing	NOUN
ftr-388	157	2	/	/	SYM
ftr-388	157	3	advertising	advertising	NOUN
ftr-388	157	4	literature	literature	NOUN
ftr-388	157	5	–	–	PUNCT
ftr-388	157	6	with	with	ADP
ftr-388	157	7	its	its	PRON
ftr-388	157	8	long	long	ADJ
ftr-388	157	9	history	history	NOUN
ftr-388	157	10	of	of	ADP
ftr-388	157	11	researching	research	VERB
ftr-388	157	12	and	and	CCONJ
ftr-388	157	13	applying	apply	VERB
ftr-388	157	14	knowledge	knowledge	NOUN
ftr-388	157	15	of	of	ADP
ftr-388	157	16	the	the	DET
ftr-388	157	17	psychological	psychological	ADJ
ftr-388	157	18	and	and	CCONJ
ftr-388	157	19	social	social	ADJ
ftr-388	157	20	aspects	aspect	NOUN
ftr-388	157	21	of	of	ADP
ftr-388	157	22	human	human	ADJ
ftr-388	157	23	behavior	behavior	NOUN
ftr-388	157	24	–	–	PUNCT
ftr-388	157	25	is	be	AUX
ftr-388	157	26	also	also	ADV
ftr-388	157	27	relevant	relevant	ADJ
ftr-388	157	28	to	to	ADP
ftr-388	157	29	tax	tax	NOUN
ftr-388	157	30	compliance	compliance	NOUN
ftr-388	157	31	.	.	PUNCT
ftr-388	158	1	moreover	moreover	ADV
ftr-388	158	2	,	,	PUNCT
ftr-388	158	3	unlike	unlike	ADP
ftr-388	158	4	the	the	DET
ftr-388	158	5	artificial	artificial	ADJ
ftr-388	158	6	environment	environment	NOUN
ftr-388	158	7	of	of	ADP
ftr-388	158	8	a	a	DET
ftr-388	158	9	controlled	control	VERB
ftr-388	158	10	lab	lab	NOUN
ftr-388	158	11	experiment	experiment	NOUN
ftr-388	158	12	,	,	PUNCT
ftr-388	158	13	marketing	marketing	NOUN
ftr-388	158	14	occurs	occur	VERB
ftr-388	158	15	in	in	ADP
ftr-388	158	16	the	the	DET
ftr-388	158	17	real	real	ADJ
ftr-388	158	18	world	world	NOUN
ftr-388	158	19	.	.	PUNCT
ftr-388	159	1	consequently	consequently	ADV
ftr-388	159	2	,	,	PUNCT
ftr-388	159	3	results	result	NOUN
ftr-388	159	4	in	in	ADP
ftr-388	159	5	this	this	DET
ftr-388	159	6	field	field	NOUN
ftr-388	159	7	allow	allow	VERB
ftr-388	159	8	for	for	ADP
ftr-388	159	9	the	the	DET
ftr-388	159	10	interplay	interplay	NOUN
ftr-388	159	11	of	of	ADP
ftr-388	159	12	a	a	DET
ftr-388	159	13	variety	variety	NOUN
ftr-388	159	14	of	of	ADP
ftr-388	159	15	influences	influence	NOUN
ftr-388	159	16	and	and	CCONJ
ftr-388	159	17	may	may	AUX
ftr-388	159	18	be	be	AUX
ftr-388	159	19	observed	observe	VERB
ftr-388	159	20	over	over	ADP
ftr-388	159	21	time	time	NOUN
ftr-388	159	22	.	.	PUNCT
ftr-388	160	1	the	the	DET
ftr-388	160	2	literature	literature	NOUN
ftr-388	160	3	was	be	AUX
ftr-388	160	4	obtained	obtain	VERB
ftr-388	160	5	through	through	ADP
ftr-388	160	6	searches	search	NOUN
ftr-388	160	7	on	on	ADP
ftr-388	160	8	various	various	ADJ
ftr-388	160	9	databases	database	NOUN
ftr-388	160	10	such	such	ADJ
ftr-388	160	11	as	as	ADP
ftr-388	160	12	:	:	SYM
ftr-388	160	13	lexis	lexis	NOUN
ftr-388	160	14	,	,	PUNCT
ftr-388	160	15	westlaw	westlaw	NOUN
ftr-388	160	16	,	,	PUNCT
ftr-388	160	17	science	science	NOUN
ftr-388	160	18	direct	direct	ADJ
ftr-388	160	19	,	,	PUNCT
ftr-388	160	20	econlit	econlit	NOUN
ftr-388	160	21	,	,	PUNCT
ftr-388	160	22	and	and	CCONJ
ftr-388	160	23	jstor	jstor	NOUN
ftr-388	160	24	as	as	ADV
ftr-388	160	25	well	well	ADV
ftr-388	160	26	as	as	ADP
ftr-388	160	27	various	various	ADJ
ftr-388	160	28	web	web	NOUN
ftr-388	160	29	pages	page	NOUN
ftr-388	160	30	such	such	ADJ
ftr-388	160	31	as	as	ADP
ftr-388	160	32	that	that	PRON
ftr-388	160	33	of	of	ADP
ftr-388	160	34	the	the	DET
ftr-388	160	35	irs	irs	PROPN
ftr-388	160	36	and	and	CCONJ
ftr-388	160	37	ato	ato	PROPN
ftr-388	160	38	.	.	PUNCT
ftr-388	161	1	in	in	ADP
ftr-388	161	2	addition	addition	NOUN
ftr-388	161	3	to	to	ADP
ftr-388	161	4	the	the	DET
ftr-388	161	5	literature	literature	PROPN
ftr-388	161	6	review	review	PROPN
ftr-388	161	7	,	,	PUNCT
ftr-388	161	8	the	the	DET
ftr-388	161	9	writer	writer	NOUN
ftr-388	161	10	interviewed	interview	VERB
ftr-388	161	11	several	several	ADJ
ftr-388	161	12	professionals	professional	NOUN
ftr-388	161	13	in	in	ADP
ftr-388	161	14	the	the	DET
ftr-388	161	15	uk	uk	PROPN
ftr-388	161	16	–	–	PUNCT
ftr-388	161	17	both	both	CCONJ
ftr-388	161	18	in	in	ADP
ftr-388	161	19	treasury	treasury	PROPN
ftr-388	161	20	and	and	CCONJ
ftr-388	161	21	hmrc	hmrc	NOUN
ftr-388	161	22	–	–	PUNCT
ftr-388	161	23	in	in	ADP
ftr-388	161	24	order	order	NOUN
ftr-388	161	25	to	to	PART
ftr-388	161	26	obtain	obtain	VERB
ftr-388	161	27	an	an	DET
ftr-388	161	28	overview	overview	NOUN
ftr-388	161	29	of	of	ADP
ftr-388	161	30	the	the	DET
ftr-388	161	31	uk	uk	PROPN
ftr-388	161	32	perspective	perspective	NOUN
ftr-388	161	33	on	on	ADP
ftr-388	161	34	compliance	compliance	NOUN
ftr-388	161	35	.	.	PUNCT
ftr-388	162	1	these	these	DET
ftr-388	162	2	interviews	interview	NOUN
ftr-388	162	3	occurred	occur	VERB
ftr-388	162	4	in	in	ADP
ftr-388	162	5	may	may	PROPN
ftr-388	162	6	2007	2007	NUM
ftr-388	162	7	.	.	PUNCT
ftr-388	163	1	b.	b.	PROPN
ftr-388	163	2	limitations	limitation	NOUN
ftr-388	163	3	of	of	ADP
ftr-388	163	4	the	the	DET
ftr-388	163	5	literature	literature	NOUN
ftr-388	163	6	both	both	CCONJ
ftr-388	163	7	theoretical	theoretical	ADJ
ftr-388	163	8	and	and	CCONJ
ftr-388	163	9	empirical	empirical	ADJ
ftr-388	163	10	research	research	NOUN
ftr-388	163	11	have	have	VERB
ftr-388	163	12	limitations	limitation	NOUN
ftr-388	163	13	.	.	PUNCT
ftr-388	164	1	theories	theory	NOUN
ftr-388	164	2	,	,	PUNCT
ftr-388	164	3	of	of	ADP
ftr-388	164	4	course	course	NOUN
ftr-388	164	5	,	,	PUNCT
ftr-388	164	6	are	be	AUX
ftr-388	164	7	limited	limit	VERB
ftr-388	164	8	by	by	ADP
ftr-388	164	9	their	their	PRON
ftr-388	164	10	point	point	NOUN
ftr-388	164	11	of	of	ADP
ftr-388	164	12	view	view	NOUN
ftr-388	164	13	and	and	CCONJ
ftr-388	164	14	their	their	PRON
ftr-388	164	15	assumptions	assumption	NOUN
ftr-388	164	16	.	.	PUNCT
ftr-388	165	1	empirical	empirical	ADJ
ftr-388	165	2	research	research	NOUN
ftr-388	165	3	also	also	ADV
ftr-388	165	4	has	have	VERB
ftr-388	165	5	limitations	limitation	NOUN
ftr-388	165	6	.	.	PUNCT
ftr-388	166	1	for	for	ADP
ftr-388	166	2	example	example	NOUN
ftr-388	166	3	,	,	PUNCT
ftr-388	166	4	how	how	SCONJ
ftr-388	166	5	questions	question	NOUN
ftr-388	166	6	are	be	AUX
ftr-388	166	7	phrased	phrase	VERB
ftr-388	166	8	,	,	PUNCT
ftr-388	166	9	and	and	CCONJ
ftr-388	166	10	in	in	ADP
ftr-388	166	11	what	what	DET
ftr-388	166	12	order	order	NOUN
ftr-388	166	13	,	,	PUNCT
ftr-388	166	14	can	can	AUX
ftr-388	166	15	affect	affect	VERB
ftr-388	166	16	responses	response	NOUN
ftr-388	166	17	.	.	PUNCT
ftr-388	167	1	the	the	DET
ftr-388	167	2	gap	gap	NOUN
ftr-388	167	3	between	between	ADP
ftr-388	167	4	belief	belief	NOUN
ftr-388	167	5	,	,	PUNCT
ftr-388	167	6	intention	intention	NOUN
ftr-388	167	7	and	and	CCONJ
ftr-388	167	8	action	action	NOUN
ftr-388	167	9	can	can	AUX
ftr-388	167	10	also	also	ADV
ftr-388	167	11	result	result	VERB
ftr-388	167	12	in	in	ADP
ftr-388	167	13	unreliable	unreliable	ADJ
ftr-388	167	14	responses	response	NOUN
ftr-388	167	15	.	.	PUNCT
ftr-388	168	1	self	self	NOUN
ftr-388	168	2	-	-	PUNCT
ftr-388	168	3	reporting	reporting	NOUN
ftr-388	168	4	creates	create	VERB
ftr-388	168	5	problems	problem	NOUN
ftr-388	168	6	–	–	PUNCT
ftr-388	168	7	there	there	PRON
ftr-388	168	8	is	be	VERB
ftr-388	168	9	a	a	DET
ftr-388	168	10	difference	difference	NOUN
ftr-388	168	11	between	between	ADP
ftr-388	168	12	what	what	PRON
ftr-388	168	13	people	people	NOUN
ftr-388	168	14	report	report	VERB
ftr-388	168	15	they	they	PRON
ftr-388	168	16	believe	believe	VERB
ftr-388	168	17	and/or	and/or	CCONJ
ftr-388	168	18	would	would	AUX
ftr-388	168	19	do	do	VERB
ftr-388	168	20	and	and	CCONJ
ftr-388	168	21	what	what	PRON
ftr-388	168	22	they	they	PRON
ftr-388	168	23	actually	actually	ADV
ftr-388	168	24	believe	believe	VERB
ftr-388	168	25	or	or	CCONJ
ftr-388	168	26	would	would	AUX
ftr-388	168	27	do	do	VERB
ftr-388	168	28	.	.	PUNCT
ftr-388	169	1	this	this	PRON
ftr-388	169	2	results	result	VERB
ftr-388	169	3	from	from	ADP
ftr-388	169	4	a	a	DET
ftr-388	169	5	variety	variety	NOUN
ftr-388	169	6	of	of	ADP
ftr-388	169	7	factors	factor	NOUN
ftr-388	169	8	ranging	range	VERB
ftr-388	169	9	from	from	ADP
ftr-388	169	10	the	the	DET
ftr-388	169	11	fact	fact	NOUN
ftr-388	169	12	that	that	SCONJ
ftr-388	169	13	people	people	NOUN
ftr-388	169	14	often	often	ADV
ftr-388	169	15	imperfectly	imperfectly	ADV
ftr-388	169	16	perceive	perceive	VERB
ftr-388	169	17	their	their	PRON
ftr-388	169	18	own	own	ADJ
ftr-388	169	19	motivations	motivation	NOUN
ftr-388	169	20	,	,	PUNCT
ftr-388	169	21	to	to	ADP
ftr-388	169	22	the	the	DET
ftr-388	169	23	fact	fact	NOUN
ftr-388	169	24	that	that	SCONJ
ftr-388	169	25	people	people	NOUN
ftr-388	169	26	often	often	ADV
ftr-388	169	27	report	report	VERB
ftr-388	169	28	what	what	PRON
ftr-388	169	29	they	they	PRON
ftr-388	169	30	think	think	VERB
ftr-388	169	31	the	the	DET
ftr-388	169	32	interviewer	interviewer	NOUN
ftr-388	169	33	wants	want	VERB
ftr-388	169	34	or	or	CCONJ
ftr-388	169	35	what	what	PRON
ftr-388	169	36	they	they	PRON
ftr-388	169	37	think	think	VERB
ftr-388	169	38	(	(	PUNCT
ftr-388	169	39	or	or	CCONJ
ftr-388	169	40	are	be	AUX
ftr-388	169	41	told	tell	VERB
ftr-388	169	42	)	)	PUNCT
ftr-388	169	43	the	the	DET
ftr-388	169	44	topic	topic	NOUN
ftr-388	169	45	is.6	is.6	PROPN
ftr-388	169	46	6	6	NUM
ftr-388	169	47	.	.	PUNCT
ftr-388	169	48	self	self	NOUN
ftr-388	169	49	-	-	PUNCT
ftr-388	169	50	perception	perception	NOUN
ftr-388	169	51	theory	theory	NOUN
ftr-388	169	52	,	,	PUNCT
ftr-388	169	53	in	in	ADP
ftr-388	169	54	fact	fact	NOUN
ftr-388	169	55	,	,	PUNCT
ftr-388	169	56	is	be	AUX
ftr-388	169	57	based	base	VERB
ftr-388	169	58	on	on	ADP
ftr-388	169	59	the	the	DET
ftr-388	169	60	assumption	assumption	NOUN
ftr-388	169	61	that	that	SCONJ
ftr-388	169	62	people	people	NOUN
ftr-388	169	63	have	have	AUX
ftr-388	169	64	imperfect	imperfect	ADJ
ftr-388	169	65	knowledge	knowledge	NOUN
ftr-388	169	66	of	of	ADP
ftr-388	169	67	their	their	PRON
ftr-388	169	68	motivations	motivation	NOUN
ftr-388	169	69	.	.	PUNCT
ftr-388	170	1	see	see	VERB
ftr-388	170	2	,	,	PUNCT
ftr-388	170	3	e.g.	e.g.	ADV
ftr-388	170	4	fehr	fehr	NOUN
ftr-388	170	5	&	&	CCONJ
ftr-388	170	6	falk	falk	PROPN
ftr-388	170	7	,	,	PUNCT
ftr-388	170	8	supra	supra	PROPN
ftr-388	170	9	note	note	NOUN
ftr-388	170	10	4	4	NUM
ftr-388	170	11	,	,	PUNCT
ftr-388	170	12	at	at	ADP
ftr-388	170	13	714	714	NUM
ftr-388	170	14	(	(	PUNCT
ftr-388	170	15	“	"	PUNCT
ftr-388	170	16	a	a	DET
ftr-388	170	17	crucial	crucial	ADJ
ftr-388	170	18	assumption	assumption	NOUN
ftr-388	170	19	of	of	ADP
ftr-388	170	20	self	self	NOUN
ftr-388	170	21	-	-	PUNCT
ftr-388	170	22	perception	perception	NOUN
ftr-388	170	23	theory	theory	NOUN
ftr-388	170	24	is	be	AUX
ftr-388	170	25	that	that	SCONJ
ftr-388	170	26	individuals	individual	NOUN
ftr-388	170	27	do	do	AUX
ftr-388	170	28	not	not	PART
ftr-388	170	29	have	have	VERB
ftr-388	170	30	perfect	perfect	ADJ
ftr-388	170	31	knowledge	knowledge	NOUN
ftr-388	170	32	about	about	ADP
ftr-388	170	33	the	the	DET
ftr-388	170	34	reasons	reason	NOUN
ftr-388	170	35	for	for	ADP
ftr-388	170	36	performing	perform	VERB
ftr-388	170	37	a	a	DET
ftr-388	170	38	task	task	NOUN
ftr-388	170	39	.	.	PUNCT
ftr-388	170	40	”	"	PUNCT
ftr-388	170	41	)	)	PUNCT
ftr-388	170	42	.	.	PUNCT
ftr-388	171	1	accord	accord	PROPN
ftr-388	171	2	,	,	PUNCT
ftr-388	171	3	eric	eric	PROPN
ftr-388	171	4	kirchler	kirchler	PROPN
ftr-388	171	5	,	,	PUNCT
ftr-388	171	6	apolonia	apolonia	PROPN
ftr-388	171	7	niemirowski	niemirowski	PROPN
ftr-388	171	8	&	&	CCONJ
ftr-388	171	9	alexander	alexander	PROPN
ftr-388	171	10	wearing	wearing	PROPN
ftr-388	171	11	,	,	PUNCT
ftr-388	171	12	shared	share	VERB
ftr-388	171	13	subjective	subjective	ADJ
ftr-388	171	14	views	view	NOUN
ftr-388	171	15	,	,	PUNCT
ftr-388	171	16	intent	intent	ADJ
ftr-388	171	17	to	to	PART
ftr-388	171	18	cooperate	cooperate	VERB
ftr-388	171	19	and	and	CCONJ
ftr-388	171	20	tax	tax	NOUN
ftr-388	171	21	compliance	compliance	NOUN
ftr-388	171	22	.	.	PUNCT
ftr-388	172	1	similarities	similarity	NOUN
ftr-388	172	2	between	between	ADP
ftr-388	172	3	australian	australian	ADJ
ftr-388	172	4	taxpayers	taxpayer	NOUN
ftr-388	172	5	and	and	CCONJ
ftr-388	172	6	tax	tax	NOUN
ftr-388	172	7	officers	officer	NOUN
ftr-388	172	8	,	,	PUNCT
ftr-388	172	9	27	27	NUM
ftr-388	172	10	j.	j.	PROPN
ftr-388	172	11	econ	econ	PROPN
ftr-388	172	12	.	.	PUNCT
ftr-388	173	1	psychol	psychol	PROPN
ftr-388	173	2	.	.	PROPN
ftr-388	174	1	502	502	NUM
ftr-388	174	2	,	,	PUNCT
ftr-388	174	3	514	514	NUM
ftr-388	174	4	(	(	PUNCT
ftr-388	174	5	2006)(imperfect	2006)(imperfect	NUM
ftr-388	174	6	self	self	NOUN
ftr-388	174	7	-	-	PUNCT
ftr-388	174	8	perceived	perceive	VERB
ftr-388	174	9	motivation	motivation	NOUN
ftr-388	174	10	)	)	PUNCT
ftr-388	174	11	;	;	PUNCT
ftr-388	174	12	torgler	torgler	PROPN
ftr-388	174	13	&	&	CCONJ
ftr-388	174	14	schneider	schneider	PROPN
ftr-388	174	15	,	,	PUNCT
ftr-388	174	16	supra	supra	PROPN
ftr-388	174	17	note	note	PROPN
ftr-388	174	18	5	5	NUM
ftr-388	174	19	,	,	PUNCT
ftr-388	174	20	at	at	ADP
ftr-388	174	21	11	11	NUM
ftr-388	174	22	(	(	PUNCT
ftr-388	174	23	people	people	NOUN
ftr-388	174	24	overstate	overstate	VERB
ftr-388	174	25	their	their	PRON
ftr-388	174	26	compliance	compliance	NOUN
ftr-388	174	27	)	)	PUNCT
ftr-388	174	28	;	;	PUNCT
ftr-388	174	29	viswanath	viswanath	PROPN
ftr-388	174	30	umashanker	umashanker	PROPN
ftr-388	174	31	trivedi	trivedi	PROPN
ftr-388	174	32	,	,	PUNCT
ftr-388	174	33	mohamed	mohamed	PROPN
ftr-388	174	34	shehata	shehata	PROPN
ftr-388	174	35	&	&	CCONJ
ftr-388	174	36	stuart	stuart	PROPN
ftr-388	174	37	mestelman	mestelman	PROPN
ftr-388	174	38	,	,	PUNCT
ftr-388	174	39	attitudes	attitude	NOUN
ftr-388	174	40	,	,	PUNCT
ftr-388	174	41	incentives	incentive	NOUN
ftr-388	174	42	,	,	PUNCT
ftr-388	174	43	and	and	CCONJ
ftr-388	174	44	tax	tax	NOUN
ftr-388	174	45	compliance	compliance	NOUN
ftr-388	174	46	,	,	PUNCT
ftr-388	174	47	53	53	NUM
ftr-388	174	48	canadian	canadian	ADJ
ftr-388	174	49	tax	tax	NOUN
ftr-388	174	50	j.	j.	PROPN
ftr-388	174	51	29	29	NUM
ftr-388	174	52	,	,	PUNCT
ftr-388	174	53	60	60	NUM
ftr-388	174	54	(	(	PUNCT
ftr-388	174	55	2005)(lab	2005)(lab	NUM
ftr-388	174	56	experiments	experiment	NOUN
ftr-388	174	57	do	do	AUX
ftr-388	174	58	not	not	PART
ftr-388	174	59	reflect	reflect	VERB
ftr-388	174	60	real606	real606	PROPN
ftr-388	174	61	florida	florida	PROPN
ftr-388	174	62	tax	tax	NOUN
ftr-388	174	63	review	review	NOUN
ftr-388	174	64	[	[	X
ftr-388	174	65	vol	vol	NOUN
ftr-388	174	66	.	.	NOUN
ftr-388	174	67	8:6	8:6	NUM
ftr-388	174	68	sampling	sample	VERB
ftr-388	174	69	issues	issue	NOUN
ftr-388	174	70	also	also	ADV
ftr-388	174	71	influence	influence	VERB
ftr-388	174	72	emprical	emprical	ADJ
ftr-388	174	73	results	result	NOUN
ftr-388	174	74	.	.	PUNCT
ftr-388	175	1	the	the	DET
ftr-388	175	2	population	population	NOUN
ftr-388	175	3	studied	study	VERB
ftr-388	175	4	may	may	AUX
ftr-388	175	5	not	not	PART
ftr-388	175	6	be	be	AUX
ftr-388	175	7	representative	representative	ADJ
ftr-388	175	8	.	.	PUNCT
ftr-388	176	1	different	different	ADJ
ftr-388	176	2	groups	group	NOUN
ftr-388	176	3	have	have	VERB
ftr-388	176	4	different	different	ADJ
ftr-388	176	5	characteristics	characteristic	NOUN
ftr-388	176	6	(	(	PUNCT
ftr-388	176	7	e.g.	e.g.	ADV
ftr-388	176	8	,	,	PUNCT
ftr-388	176	9	age	age	NOUN
ftr-388	176	10	,	,	PUNCT
ftr-388	176	11	gender	gender	NOUN
ftr-388	176	12	)	)	PUNCT
ftr-388	176	13	which	which	PRON
ftr-388	176	14	may	may	AUX
ftr-388	176	15	obscure	obscure	VERB
ftr-388	176	16	the	the	DET
ftr-388	176	17	causes	cause	NOUN
ftr-388	176	18	of	of	ADP
ftr-388	176	19	the	the	DET
ftr-388	176	20	results	result	NOUN
ftr-388	176	21	.	.	PUNCT
ftr-388	177	1	did	do	VERB
ftr-388	177	2	the	the	DET
ftr-388	177	3	subjects	subject	NOUN
ftr-388	177	4	,	,	PUNCT
ftr-388	177	5	for	for	ADP
ftr-388	177	6	example	example	NOUN
ftr-388	177	7	,	,	PUNCT
ftr-388	177	8	respond	respond	VERB
ftr-388	177	9	in	in	ADP
ftr-388	177	10	the	the	DET
ftr-388	177	11	way	way	NOUN
ftr-388	177	12	they	they	PRON
ftr-388	177	13	did	do	VERB
ftr-388	177	14	simply	simply	ADV
ftr-388	177	15	because	because	SCONJ
ftr-388	177	16	of	of	ADP
ftr-388	177	17	the	the	DET
ftr-388	177	18	apparent	apparent	ADJ
ftr-388	177	19	variable	variable	NOUN
ftr-388	177	20	(	(	PUNCT
ftr-388	177	21	e.g.	e.g.	ADV
ftr-388	177	22	presentation	presentation	NOUN
ftr-388	177	23	of	of	ADP
ftr-388	177	24	numbers	number	NOUN
ftr-388	177	25	of	of	ADP
ftr-388	177	26	taxpayers	taxpayer	NOUN
ftr-388	177	27	who	who	PRON
ftr-388	177	28	evade	evade	VERB
ftr-388	177	29	)	)	PUNCT
ftr-388	177	30	or	or	CCONJ
ftr-388	177	31	were	be	AUX
ftr-388	177	32	their	their	PRON
ftr-388	177	33	reactions	reaction	NOUN
ftr-388	177	34	also	also	ADV
ftr-388	177	35	influenced	influence	VERB
ftr-388	177	36	by	by	ADP
ftr-388	177	37	the	the	DET
ftr-388	177	38	fact	fact	NOUN
ftr-388	177	39	that	that	SCONJ
ftr-388	177	40	the	the	DET
ftr-388	177	41	majority	majority	NOUN
ftr-388	177	42	of	of	ADP
ftr-388	177	43	the	the	DET
ftr-388	177	44	sample	sample	NOUN
ftr-388	177	45	population	population	NOUN
ftr-388	177	46	was	be	AUX
ftr-388	177	47	a	a	DET
ftr-388	177	48	particular	particular	ADJ
ftr-388	177	49	age	age	NOUN
ftr-388	177	50	or	or	CCONJ
ftr-388	177	51	gender	gender	NOUN
ftr-388	177	52	.	.	PUNCT
ftr-388	178	1	results	result	NOUN
ftr-388	178	2	can	can	AUX
ftr-388	178	3	also	also	ADV
ftr-388	178	4	be	be	AUX
ftr-388	178	5	skewed	skew	VERB
ftr-388	178	6	by	by	ADP
ftr-388	178	7	what	what	PRON
ftr-388	178	8	is	be	AUX
ftr-388	178	9	called	call	VERB
ftr-388	178	10	the	the	DET
ftr-388	178	11	“	"	PUNCT
ftr-388	178	12	isolation	isolation	NOUN
ftr-388	178	13	”	"	PUNCT
ftr-388	178	14	effect	effect	NOUN
ftr-388	178	15	which	which	PRON
ftr-388	178	16	causes	cause	VERB
ftr-388	178	17	people	people	NOUN
ftr-388	178	18	to	to	PART
ftr-388	178	19	focus	focus	VERB
ftr-388	178	20	on	on	ADP
ftr-388	178	21	the	the	DET
ftr-388	178	22	information	information	NOUN
ftr-388	178	23	presented	present	VERB
ftr-388	178	24	to	to	ADP
ftr-388	178	25	them	they	PRON
ftr-388	178	26	and	and	CCONJ
ftr-388	178	27	ignore	ignore	VERB
ftr-388	178	28	that	that	PRON
ftr-388	178	29	which	which	PRON
ftr-388	178	30	is	be	AUX
ftr-388	178	31	not	not	PART
ftr-388	178	32	.	.	PUNCT
ftr-388	179	1	as	as	SCONJ
ftr-388	179	2	a	a	DET
ftr-388	179	3	consequence	consequence	NOUN
ftr-388	179	4	people	people	NOUN
ftr-388	179	5	’s	’s	PART
ftr-388	179	6	decisions7	decisions7	NOUN
ftr-388	179	7	frequently	frequently	ADV
ftr-388	179	8	do	do	AUX
ftr-388	179	9	not	not	PART
ftr-388	179	10	form	form	VERB
ftr-388	179	11	a	a	DET
ftr-388	179	12	consistent	consistent	ADJ
ftr-388	179	13	whole	whole	NOUN
ftr-388	179	14	.	.	PUNCT
ftr-388	180	1	in	in	ADP
ftr-388	180	2	the	the	DET
ftr-388	180	3	experimental	experimental	ADJ
ftr-388	180	4	context	context	NOUN
ftr-388	180	5	this	this	PRON
ftr-388	180	6	means	mean	VERB
ftr-388	180	7	that	that	SCONJ
ftr-388	180	8	a	a	DET
ftr-388	180	9	different	different	ADJ
ftr-388	180	10	outcome	outcome	NOUN
ftr-388	180	11	might	might	AUX
ftr-388	180	12	occur	occur	VERB
ftr-388	180	13	if	if	SCONJ
ftr-388	180	14	the	the	DET
ftr-388	180	15	survey	survey	NOUN
ftr-388	180	16	question	question	NOUN
ftr-388	180	17	,	,	PUNCT
ftr-388	180	18	or	or	CCONJ
ftr-388	180	19	experiment	experiment	NOUN
ftr-388	180	20	,	,	PUNCT
ftr-388	180	21	were	be	AUX
ftr-388	180	22	presented	present	VERB
ftr-388	180	23	in	in	ADP
ftr-388	180	24	a	a	DET
ftr-388	180	25	different	different	ADJ
ftr-388	180	26	context	context	NOUN
ftr-388	180	27	with	with	ADP
ftr-388	180	28	different	different	ADJ
ftr-388	180	29	salient	salient	NOUN
ftr-388	180	30	facts	fact	NOUN
ftr-388	180	31	.	.	PUNCT
ftr-388	181	1	one	one	NUM
ftr-388	181	2	of	of	ADP
ftr-388	181	3	the	the	DET
ftr-388	181	4	more	more	ADV
ftr-388	181	5	important	important	ADJ
ftr-388	181	6	limitations	limitation	NOUN
ftr-388	181	7	of	of	ADP
ftr-388	181	8	empirical	empirical	ADJ
ftr-388	181	9	research	research	NOUN
ftr-388	181	10	regarding	regard	VERB
ftr-388	181	11	compliance	compliance	NOUN
ftr-388	181	12	is	be	AUX
ftr-388	181	13	the	the	DET
ftr-388	181	14	fact	fact	NOUN
ftr-388	181	15	that	that	SCONJ
ftr-388	181	16	much	much	ADJ
ftr-388	181	17	of	of	ADP
ftr-388	181	18	the	the	DET
ftr-388	181	19	research	research	NOUN
ftr-388	181	20	has	have	AUX
ftr-388	181	21	been	be	AUX
ftr-388	181	22	conducted	conduct	VERB
ftr-388	181	23	in	in	ADP
ftr-388	181	24	a	a	DET
ftr-388	181	25	controlled	control	VERB
ftr-388	181	26	laboratory	laboratory	NOUN
ftr-388	181	27	situation	situation	NOUN
ftr-388	181	28	.	.	PUNCT
ftr-388	182	1	although	although	SCONJ
ftr-388	182	2	this	this	PRON
ftr-388	182	3	allows	allow	VERB
ftr-388	182	4	researchers	researcher	NOUN
ftr-388	182	5	to	to	PART
ftr-388	182	6	isolate	isolate	VERB
ftr-388	182	7	individual	individual	ADJ
ftr-388	182	8	effects	effect	NOUN
ftr-388	182	9	,	,	PUNCT
ftr-388	182	10	it	it	PRON
ftr-388	182	11	also	also	ADV
ftr-388	182	12	weakens	weaken	VERB
ftr-388	182	13	the	the	DET
ftr-388	182	14	results	result	NOUN
ftr-388	182	15	.	.	PUNCT
ftr-388	183	1	in	in	ADP
ftr-388	183	2	any	any	DET
ftr-388	183	3	controlled	control	VERB
ftr-388	183	4	experiment	experiment	NOUN
ftr-388	183	5	,	,	PUNCT
ftr-388	183	6	there	there	PRON
ftr-388	183	7	is	be	VERB
ftr-388	183	8	always	always	ADV
ftr-388	183	9	the	the	DET
ftr-388	183	10	question	question	NOUN
ftr-388	183	11	of	of	ADP
ftr-388	183	12	whether	whether	SCONJ
ftr-388	183	13	what	what	PRON
ftr-388	183	14	the	the	DET
ftr-388	183	15	subject	subject	NOUN
ftr-388	183	16	does	do	AUX
ftr-388	183	17	in	in	ADP
ftr-388	183	18	the	the	DET
ftr-388	183	19	controlled	control	VERB
ftr-388	183	20	environment	environment	NOUN
ftr-388	183	21	represents	represent	VERB
ftr-388	183	22	what	what	PRON
ftr-388	183	23	s	s	NOUN
ftr-388	183	24	/	/	SYM
ftr-388	183	25	he	he	PRON
ftr-388	183	26	would	would	AUX
ftr-388	183	27	do	do	VERB
ftr-388	183	28	in	in	ADP
ftr-388	183	29	the	the	DET
ftr-388	183	30	real	real	ADJ
ftr-388	183	31	world	world	NOUN
ftr-388	183	32	.	.	PUNCT
ftr-388	184	1	this	this	PRON
ftr-388	184	2	is	be	AUX
ftr-388	184	3	amplified	amplify	VERB
ftr-388	184	4	in	in	ADP
ftr-388	184	5	the	the	DET
ftr-388	184	6	tax	tax	NOUN
ftr-388	184	7	compliance	compliance	NOUN
ftr-388	184	8	area	area	NOUN
ftr-388	184	9	because	because	SCONJ
ftr-388	184	10	it	it	PRON
ftr-388	184	11	is	be	AUX
ftr-388	184	12	often	often	ADV
ftr-388	184	13	the	the	DET
ftr-388	184	14	confluence	confluence	NOUN
ftr-388	184	15	of	of	ADP
ftr-388	184	16	a	a	DET
ftr-388	184	17	variety	variety	NOUN
ftr-388	184	18	of	of	ADP
ftr-388	184	19	factors	factor	NOUN
ftr-388	184	20	that	that	PRON
ftr-388	184	21	influence	influence	VERB
ftr-388	184	22	compliance	compliance	NOUN
ftr-388	184	23	.	.	PUNCT
ftr-388	185	1	moreover	moreover	ADV
ftr-388	185	2	,	,	PUNCT
ftr-388	185	3	many	many	ADJ
ftr-388	185	4	aspects	aspect	NOUN
ftr-388	185	5	of	of	ADP
ftr-388	185	6	tax	tax	NOUN
ftr-388	185	7	compliance8	compliance8	PROPN
ftr-388	185	8	develop	develop	VERB
ftr-388	185	9	over	over	ADP
ftr-388	185	10	time	time	NOUN
ftr-388	185	11	so	so	SCONJ
ftr-388	185	12	that	that	SCONJ
ftr-388	185	13	even	even	ADV
ftr-388	185	14	a	a	DET
ftr-388	185	15	laboratory	laboratory	NOUN
ftr-388	185	16	study	study	NOUN
ftr-388	185	17	that	that	PRON
ftr-388	185	18	involves	involve	VERB
ftr-388	185	19	a	a	DET
ftr-388	185	20	sequence	sequence	NOUN
ftr-388	185	21	of	of	ADP
ftr-388	185	22	“	"	PUNCT
ftr-388	185	23	games	game	NOUN
ftr-388	185	24	”	"	PUNCT
ftr-388	185	25	or	or	CCONJ
ftr-388	185	26	interactions	interaction	NOUN
ftr-388	185	27	may	may	AUX
ftr-388	185	28	not	not	PART
ftr-388	185	29	capture	capture	VERB
ftr-388	185	30	the	the	DET
ftr-388	185	31	effects	effect	NOUN
ftr-388	185	32	that	that	PRON
ftr-388	185	33	develop	develop	VERB
ftr-388	185	34	over	over	ADP
ftr-388	185	35	time	time	NOUN
ftr-388	185	36	.	.	PUNCT
ftr-388	186	1	it	it	PRON
ftr-388	186	2	is	be	AUX
ftr-388	186	3	important	important	ADJ
ftr-388	186	4	to	to	PART
ftr-388	186	5	keep	keep	VERB
ftr-388	186	6	these	these	DET
ftr-388	186	7	limitations	limitation	NOUN
ftr-388	186	8	in	in	ADP
ftr-388	186	9	mind	mind	NOUN
ftr-388	186	10	when	when	SCONJ
ftr-388	186	11	reading	read	VERB
ftr-388	186	12	this	this	DET
ftr-388	186	13	literature	literature	NOUN
ftr-388	186	14	review	review	PROPN
ftr-388	186	15	.	.	PUNCT
ftr-388	187	1	iii	iii	X
ftr-388	187	2	.	.	PUNCT
ftr-388	187	3	literature	literature	PROPN
ftr-388	187	4	review	review	PROPN
ftr-388	187	5	tax	tax	NOUN
ftr-388	187	6	morale	morale	NOUN
ftr-388	187	7	refers	refer	VERB
ftr-388	187	8	to	to	ADP
ftr-388	187	9	taxpayer	taxpayer	NOUN
ftr-388	187	10	attitudes	attitude	NOUN
ftr-388	187	11	and	and	CCONJ
ftr-388	187	12	beliefs	belief	NOUN
ftr-388	187	13	–	–	PUNCT
ftr-388	187	14	not	not	PART
ftr-388	187	15	behaviors	behavior	NOUN
ftr-388	187	16	–	–	PUNCT
ftr-388	187	17	but	but	CCONJ
ftr-388	187	18	researchers	researcher	NOUN
ftr-388	187	19	are	be	AUX
ftr-388	187	20	investigating	investigate	VERB
ftr-388	187	21	the	the	DET
ftr-388	187	22	connection	connection	NOUN
ftr-388	187	23	between	between	ADP
ftr-388	187	24	the	the	DET
ftr-388	187	25	former	former	ADJ
ftr-388	187	26	and	and	CCONJ
ftr-388	187	27	the	the	DET
ftr-388	187	28	latter	latter	ADJ
ftr-388	187	29	.	.	PUNCT
ftr-388	188	1	at	at	ADP
ftr-388	188	2	its	its	PRON
ftr-388	188	3	broadest	broad	ADJ
ftr-388	188	4	,	,	PUNCT
ftr-388	188	5	tax	tax	NOUN
ftr-388	188	6	morale	morale	NOUN
ftr-388	188	7	is	be	AUX
ftr-388	188	8	an	an	DET
ftr-388	188	9	imprecise	imprecise	ADJ
ftr-388	188	10	term	term	NOUN
ftr-388	188	11	–	–	PUNCT
ftr-388	188	12	encompassing	encompass	VERB
ftr-388	188	13	all	all	DET
ftr-388	188	14	the	the	DET
ftr-388	188	15	nonenforcement	nonenforcement	ADJ
ftr-388	188	16	aspects	aspect	NOUN
ftr-388	188	17	of	of	ADP
ftr-388	188	18	tax	tax	NOUN
ftr-388	188	19	compliance	compliance	NOUN
ftr-388	188	20	.	.	PUNCT
ftr-388	189	1	current	current	ADJ
ftr-388	189	2	research	research	NOUN
ftr-388	189	3	is	be	AUX
ftr-388	189	4	deconstructing	deconstruct	VERB
ftr-388	189	5	this	this	DET
ftr-388	189	6	undifferentiated	undifferentiated	ADJ
ftr-388	189	7	black	black	ADJ
ftr-388	189	8	box	box	NOUN
ftr-388	189	9	into	into	ADP
ftr-388	189	10	its	its	PRON
ftr-388	189	11	components	component	NOUN
ftr-388	189	12	.	.	PUNCT
ftr-388	190	1	some	some	PRON
ftr-388	190	2	of	of	ADP
ftr-388	190	3	these	these	DET
ftr-388	190	4	components	component	NOUN
ftr-388	190	5	are9	are9	PROPN
ftr-388	190	6	life	life	NOUN
ftr-388	190	7	decisions	decision	NOUN
ftr-388	190	8	,	,	PUNCT
ftr-388	190	9	self	self	NOUN
ftr-388	190	10	-	-	PUNCT
ftr-388	190	11	presentation	presentation	NOUN
ftr-388	190	12	problems	problem	NOUN
ftr-388	190	13	ranging	range	VERB
ftr-388	190	14	from	from	ADP
ftr-388	190	15	poor	poor	ADJ
ftr-388	190	16	memory	memory	NOUN
ftr-388	190	17	of	of	ADP
ftr-388	190	18	past	past	ADJ
ftr-388	190	19	behavior	behavior	NOUN
ftr-388	190	20	to	to	PART
ftr-388	190	21	desire	desire	VERB
ftr-388	190	22	to	to	PART
ftr-388	190	23	look	look	VERB
ftr-388	190	24	good	good	ADJ
ftr-388	190	25	in	in	ADP
ftr-388	190	26	eyes	eye	NOUN
ftr-388	190	27	of	of	ADP
ftr-388	190	28	experimenters	experimenter	NOUN
ftr-388	190	29	)	)	PUNCT
ftr-388	190	30	.	.	PUNCT
ftr-388	191	1	7	7	X
ftr-388	191	2	.	.	X
ftr-388	191	3	edward	edward	PROPN
ftr-388	191	4	mccaffery	mccaffery	PROPN
ftr-388	191	5	&	&	CCONJ
ftr-388	191	6	jonathan	jonathan	PROPN
ftr-388	191	7	baron	baron	PROPN
ftr-388	191	8	,	,	PUNCT
ftr-388	191	9	the	the	DET
ftr-388	191	10	political	political	ADJ
ftr-388	191	11	psychology	psychology	NOUN
ftr-388	191	12	of	of	ADP
ftr-388	191	13	redistribution	redistribution	NOUN
ftr-388	191	14	,	,	PUNCT
ftr-388	191	15	52	52	NUM
ftr-388	191	16	ucla	ucla	NOUN
ftr-388	191	17	l.	l.	PROPN
ftr-388	191	18	rev	rev	PROPN
ftr-388	191	19	.	.	PROPN
ftr-388	191	20	1745	1745	NUM
ftr-388	191	21	,	,	PUNCT
ftr-388	191	22	1752,1791	1752,1791	NUM
ftr-388	191	23	(	(	PUNCT
ftr-388	191	24	2005	2005	NUM
ftr-388	191	25	)	)	PUNCT
ftr-388	191	26	.	.	PUNCT
ftr-388	192	1	8	8	X
ftr-388	192	2	.	.	X
ftr-388	192	3	see	see	VERB
ftr-388	192	4	,	,	PUNCT
ftr-388	192	5	e.g.	e.g.	ADV
ftr-388	192	6	,	,	PUNCT
ftr-388	192	7	robert	robert	PROPN
ftr-388	192	8	b.	b.	PROPN
ftr-388	192	9	cialdini	cialdini	PROPN
ftr-388	192	10	,	,	PUNCT
ftr-388	192	11	social	social	ADJ
ftr-388	192	12	motivations	motivation	NOUN
ftr-388	192	13	to	to	PART
ftr-388	192	14	comply	comply	VERB
ftr-388	192	15	:	:	PUNCT
ftr-388	192	16	norms	norm	NOUN
ftr-388	192	17	,	,	PUNCT
ftr-388	192	18	values	value	NOUN
ftr-388	192	19	,	,	PUNCT
ftr-388	192	20	and	and	CCONJ
ftr-388	192	21	principles	principle	NOUN
ftr-388	192	22	in	in	ADP
ftr-388	192	23	2	2	NUM
ftr-388	192	24	taxpayer	taxpayer	NOUN
ftr-388	192	25	compliance	compliance	NOUN
ftr-388	192	26	200	200	NUM
ftr-388	192	27	,	,	PUNCT
ftr-388	192	28	201	201	NUM
ftr-388	192	29	(	(	PUNCT
ftr-388	192	30	jeffrey	jeffrey	PROPN
ftr-388	192	31	a.	a.	PROPN
ftr-388	192	32	roth	roth	PROPN
ftr-388	192	33	&	&	CCONJ
ftr-388	192	34	john	john	PROPN
ftr-388	192	35	t.	t.	PROPN
ftr-388	192	36	scholz	scholz	PROPN
ftr-388	192	37	eds	eds	PROPN
ftr-388	192	38	.	.	PROPN
ftr-388	192	39	,	,	PUNCT
ftr-388	192	40	1989	1989	NUM
ftr-388	192	41	)	)	PUNCT
ftr-388	192	42	.	.	PUNCT
ftr-388	193	1	9	9	X
ftr-388	193	2	.	.	X
ftr-388	193	3	richard	richard	PROPN
ftr-388	193	4	m.	m.	PROPN
ftr-388	193	5	bird	bird	PROPN
ftr-388	193	6	,	,	PUNCT
ftr-388	193	7	jorge	jorge	PROPN
ftr-388	193	8	martinez	martinez	PROPN
ftr-388	193	9	-	-	PUNCT
ftr-388	193	10	vasquez	vasquez	PROPN
ftr-388	193	11	&	&	CCONJ
ftr-388	193	12	benno	benno	PROPN
ftr-388	193	13	torgler	torgler	PROPN
ftr-388	193	14	,	,	PUNCT
ftr-388	193	15	tax	tax	NOUN
ftr-388	193	16	performance	performance	NOUN
ftr-388	193	17	in	in	ADP
ftr-388	193	18	developing	develop	VERB
ftr-388	193	19	countries	country	NOUN
ftr-388	193	20	:	:	PUNCT
ftr-388	193	21	the	the	DET
ftr-388	193	22	role	role	NOUN
ftr-388	193	23	of	of	ADP
ftr-388	193	24	demand	demand	NOUN
ftr-388	193	25	factors	factor	NOUN
ftr-388	193	26	,	,	PUNCT
ftr-388	193	27	nat’l	nat’l	NOUN
ftr-388	193	28	tax	tax	NOUN
ftr-388	193	29	ass’n	ass’n	NOUN
ftr-388	193	30	,	,	PUNCT
ftr-388	193	31	proc	proc	NOUN
ftr-388	193	32	.	.	PUNCT
ftr-388	194	1	ninety	ninety	NUM
ftr-388	194	2	-	-	PUNCT
ftr-388	194	3	seventh	seventh	ADJ
ftr-388	194	4	ann	ann	PROPN
ftr-388	194	5	.	.	PUNCT
ftr-388	194	6	conf	conf	PROPN
ftr-388	194	7	.	.	PUNCT
ftr-388	195	1	2004	2004	NUM
ftr-388	195	2	,	,	PUNCT
ftr-388	195	3	284	284	NUM
ftr-388	195	4	,	,	PUNCT
ftr-388	195	5	287	287	NUM
ftr-388	195	6	(	(	PUNCT
ftr-388	195	7	2005).(tax	2005).(tax	ADJ
ftr-388	195	8	morale	morale	NOUN
ftr-388	195	9	is	be	AUX
ftr-388	195	10	the	the	DET
ftr-388	195	11	“	"	PUNCT
ftr-388	195	12	intrinsic	intrinsic	ADJ
ftr-388	195	13	motivation	motivation	NOUN
ftr-388	195	14	to	to	PART
ftr-388	195	15	pay	pay	VERB
ftr-388	195	16	taxes	taxis	NOUN
ftr-388	195	17	”	"	PUNCT
ftr-388	195	18	)	)	PUNCT
ftr-388	195	19	;	;	PUNCT
ftr-388	195	20	lars	lars	PROPN
ftr-388	195	21	p.	p.	PROPN
ftr-388	195	22	feld	feld	PROPN
ftr-388	195	23	,	,	PUNCT
ftr-388	195	24	&	&	CCONJ
ftr-388	195	25	bruno	bruno	PROPN
ftr-388	195	26	s.	s.	PROPN
ftr-388	195	27	frey	frey	PROPN
ftr-388	195	28	,	,	PUNCT
ftr-388	195	29	trust	trust	PROPN
ftr-388	195	30	breeds	breeds	PROPN
ftr-388	195	31	trust	trust	PROPN
ftr-388	195	32	:	:	PUNCT
ftr-388	195	33	how	how	SCONJ
ftr-388	195	34	taxpayers	taxpayer	NOUN
ftr-388	195	35	are	be	AUX
ftr-388	195	36	treated	treat	VERB
ftr-388	195	37	,	,	PUNCT
ftr-388	195	38	3	3	NUM
ftr-388	195	39	econ	econ	NOUN
ftr-388	195	40	.	.	PUNCT
ftr-388	196	1	of	of	ADP
ftr-388	196	2	governance	governance	NOUN
ftr-388	196	3	87	87	NUM
ftr-388	196	4	,	,	PUNCT
ftr-388	196	5	88	88	NUM
ftr-388	196	6	-	-	SYM
ftr-388	196	7	9	9	NUM
ftr-388	196	8	(	(	PUNCT
ftr-388	196	9	2002	2002	NUM
ftr-388	196	10	)	)	PUNCT
ftr-388	196	11	;	;	PUNCT
ftr-388	196	12	torgler	torgler	PROPN
ftr-388	196	13	&	&	CCONJ
ftr-388	196	14	schneider	schneider	PROPN
ftr-388	196	15	,	,	PUNCT
ftr-388	196	16	supra	supra	PROPN
ftr-388	196	17	note	note	PROPN
ftr-388	196	18	5	5	NUM
ftr-388	196	19	,	,	PUNCT
ftr-388	196	20	at	at	ADP
ftr-388	196	21	3	3	NUM
ftr-388	196	22	.	.	PUNCT
ftr-388	196	23	(	(	PUNCT
ftr-388	196	24	tax	tax	NOUN
ftr-388	196	25	morale	morale	NOUN
ftr-388	196	26	as	as	ADP
ftr-388	196	27	the	the	DET
ftr-388	196	28	“	"	PUNCT
ftr-388	196	29	moral	moral	ADJ
ftr-388	196	30	obligation	obligation	NOUN
ftr-388	196	31	to	to	PART
ftr-388	196	32	pay	pay	VERB
ftr-388	196	33	taxes	taxis	NOUN
ftr-388	196	34	,	,	PUNCT
ftr-388	196	35	a	a	DET
ftr-388	196	36	belief	belief	NOUN
ftr-388	196	37	in	in	ADP
ftr-388	196	38	2007	2007	NUM
ftr-388	196	39	]	]	PUNCT
ftr-388	196	40	a	a	DET
ftr-388	196	41	tax	tax	NOUN
ftr-388	196	42	morale	morale	NOUN
ftr-388	196	43	approach	approach	NOUN
ftr-388	196	44	to	to	ADP
ftr-388	196	45	compliance	compliance	NOUN
ftr-388	196	46	607	607	NUM
ftr-388	196	47	intrinsic	intrinsic	ADJ
ftr-388	196	48	factors	factor	NOUN
ftr-388	196	49	–	–	PUNCT
ftr-388	196	50	individual	individual	ADJ
ftr-388	196	51	traits	trait	NOUN
ftr-388	196	52	that	that	PRON
ftr-388	196	53	motivate	motivate	VERB
ftr-388	196	54	a	a	DET
ftr-388	196	55	person	person	NOUN
ftr-388	196	56	to	to	PART
ftr-388	196	57	comply	comply	VERB
ftr-388	196	58	such	such	ADJ
ftr-388	196	59	as	as	ADP
ftr-388	196	60	a	a	DET
ftr-388	196	61	personal	personal	ADJ
ftr-388	196	62	sense	sense	NOUN
ftr-388	196	63	of	of	ADP
ftr-388	196	64	integrity	integrity	NOUN
ftr-388	196	65	or	or	CCONJ
ftr-388	196	66	degree	degree	NOUN
ftr-388	196	67	of	of	ADP
ftr-388	196	68	altruism	altruism	NOUN
ftr-388	196	69	.	.	PUNCT
ftr-388	197	1	others	other	NOUN
ftr-388	197	2	more	more	ADV
ftr-388	197	3	directly	directly	ADV
ftr-388	197	4	relate	relate	VERB
ftr-388	197	5	to	to	ADP
ftr-388	197	6	external	external	ADJ
ftr-388	197	7	conditions	condition	NOUN
ftr-388	197	8	or	or	CCONJ
ftr-388	197	9	societal	societal	ADJ
ftr-388	197	10	norms	norm	NOUN
ftr-388	197	11	such	such	ADJ
ftr-388	197	12	as	as	ADP
ftr-388	197	13	procedural	procedural	ADJ
ftr-388	197	14	justice	justice	NOUN
ftr-388	197	15	,	,	PUNCT
ftr-388	197	16	trust	trust	NOUN
ftr-388	197	17	in	in	ADP
ftr-388	197	18	government	government	NOUN
ftr-388	197	19	,	,	PUNCT
ftr-388	197	20	or	or	CCONJ
ftr-388	197	21	the	the	DET
ftr-388	197	22	form	form	NOUN
ftr-388	197	23	of	of	ADP
ftr-388	197	24	government	government	NOUN
ftr-388	197	25	.	.	PUNCT
ftr-388	198	1	external	external	ADJ
ftr-388	198	2	and	and	CCONJ
ftr-388	198	3	internal	internal	ADJ
ftr-388	198	4	factors,10	factors,10	NOUN
ftr-388	198	5	however	however	ADV
ftr-388	198	6	,	,	PUNCT
ftr-388	198	7	interact	interact	VERB
ftr-388	198	8	and	and	CCONJ
ftr-388	198	9	researchers	researcher	NOUN
ftr-388	198	10	are	be	AUX
ftr-388	198	11	examining	examine	VERB
ftr-388	198	12	the	the	DET
ftr-388	198	13	ways	way	NOUN
ftr-388	198	14	in	in	ADP
ftr-388	198	15	which	which	PRON
ftr-388	198	16	internal	internal	ADJ
ftr-388	198	17	motivations	motivation	NOUN
ftr-388	198	18	interact	interact	VERB
ftr-388	198	19	with	with	ADP
ftr-388	198	20	external	external	ADJ
ftr-388	198	21	ones	one	NOUN
ftr-388	198	22	,	,	PUNCT
ftr-388	198	23	each	each	DET
ftr-388	198	24	influencing	influence	VERB
ftr-388	198	25	and	and	CCONJ
ftr-388	198	26	affecting	affect	VERB
ftr-388	198	27	the	the	DET
ftr-388	198	28	other	other	ADJ
ftr-388	198	29	and	and	CCONJ
ftr-388	198	30	how	how	SCONJ
ftr-388	198	31	cognitive	cognitive	ADJ
ftr-388	198	32	processes	process	NOUN
ftr-388	198	33	can	can	AUX
ftr-388	198	34	influence	influence	VERB
ftr-388	198	35	both	both	PRON
ftr-388	198	36	.	.	PUNCT
ftr-388	199	1	this	this	DET
ftr-388	199	2	part	part	NOUN
ftr-388	199	3	provides	provide	VERB
ftr-388	199	4	a	a	DET
ftr-388	199	5	short	short	ADJ
ftr-388	199	6	overview	overview	NOUN
ftr-388	199	7	of	of	ADP
ftr-388	199	8	three	three	NUM
ftr-388	199	9	major	major	ADJ
ftr-388	199	10	areas	area	NOUN
ftr-388	199	11	in	in	ADP
ftr-388	199	12	the	the	DET
ftr-388	199	13	rapidly	rapidly	ADV
ftr-388	199	14	growing	grow	VERB
ftr-388	199	15	field	field	NOUN
ftr-388	199	16	of	of	ADP
ftr-388	199	17	tax	tax	NOUN
ftr-388	199	18	morale	morale	NOUN
ftr-388	199	19	research	research	NOUN
ftr-388	199	20	:	:	PUNCT
ftr-388	199	21	cognitive	cognitive	ADJ
ftr-388	199	22	and	and	CCONJ
ftr-388	199	23	affective	affective	NOUN
ftr-388	199	24	processes	process	NOUN
ftr-388	199	25	,	,	PUNCT
ftr-388	199	26	social	social	ADJ
ftr-388	199	27	norms	norm	NOUN
ftr-388	199	28	,	,	PUNCT
ftr-388	199	29	personal	personal	ADJ
ftr-388	199	30	values	value	NOUN
ftr-388	199	31	/	/	SYM
ftr-388	199	32	norms	norm	NOUN
ftr-388	199	33	,	,	PUNCT
ftr-388	199	34	and	and	CCONJ
ftr-388	199	35	demographic	demographic	ADJ
ftr-388	199	36	factors	factor	NOUN
ftr-388	199	37	.	.	PUNCT
ftr-388	200	1	it	it	PRON
ftr-388	200	2	then	then	ADV
ftr-388	200	3	briefly	briefly	ADV
ftr-388	200	4	describes	describe	VERB
ftr-388	200	5	a	a	DET
ftr-388	200	6	new	new	ADJ
ftr-388	200	7	model	model	NOUN
ftr-388	200	8	of	of	ADP
ftr-388	200	9	a	a	DET
ftr-388	200	10	tax	tax	NOUN
ftr-388	200	11	authority	authority	NOUN
ftr-388	200	12	,	,	PUNCT
ftr-388	200	13	frequently	frequently	ADV
ftr-388	200	14	called	call	VERB
ftr-388	200	15	a	a	DET
ftr-388	200	16	responsive	responsive	ADJ
ftr-388	200	17	or	or	CCONJ
ftr-388	200	18	selfregulatory	selfregulatory	ADJ
ftr-388	200	19	model	model	NOUN
ftr-388	200	20	,	,	PUNCT
ftr-388	200	21	based	base	VERB
ftr-388	200	22	on	on	ADP
ftr-388	200	23	tax	tax	NOUN
ftr-388	200	24	morale	morale	NOUN
ftr-388	200	25	findings	finding	NOUN
ftr-388	200	26	.	.	PUNCT
ftr-388	201	1	a.	a.	NOUN
ftr-388	201	2	cognitive	cognitive	ADJ
ftr-388	201	3	and	and	CCONJ
ftr-388	201	4	affective	affective	NOUN
ftr-388	201	5	processes	process	NOUN
ftr-388	201	6	cognitive	cognitive	ADJ
ftr-388	201	7	and	and	CCONJ
ftr-388	201	8	affective	affective	NOUN
ftr-388	201	9	processes	process	NOUN
ftr-388	201	10	are	be	AUX
ftr-388	201	11	unconscious	unconscious	ADJ
ftr-388	201	12	mechanisms	mechanism	NOUN
ftr-388	201	13	that	that	PRON
ftr-388	201	14	influence	influence	VERB
ftr-388	201	15	a	a	DET
ftr-388	201	16	person	person	NOUN
ftr-388	201	17	’s	’s	PART
ftr-388	201	18	perception	perception	NOUN
ftr-388	201	19	and	and	CCONJ
ftr-388	201	20	response	response	NOUN
ftr-388	201	21	to	to	ADP
ftr-388	201	22	information	information	NOUN
ftr-388	201	23	,	,	PUNCT
ftr-388	201	24	people	people	NOUN
ftr-388	201	25	,	,	PUNCT
ftr-388	201	26	and	and	CCONJ
ftr-388	201	27	the	the	DET
ftr-388	201	28	environment	environment	NOUN
ftr-388	201	29	.	.	PUNCT
ftr-388	202	1	two	two	NUM
ftr-388	202	2	cognitive	cognitive	ADJ
ftr-388	202	3	processes	process	NOUN
ftr-388	202	4	are	be	AUX
ftr-388	202	5	of	of	ADP
ftr-388	202	6	particular	particular	ADJ
ftr-388	202	7	importance	importance	NOUN
ftr-388	202	8	to	to	ADP
ftr-388	202	9	compliance	compliance	NOUN
ftr-388	202	10	.	.	PUNCT
ftr-388	203	1	one	one	NUM
ftr-388	203	2	is	be	AUX
ftr-388	203	3	“	"	PUNCT
ftr-388	203	4	framing	frame	VERB
ftr-388	203	5	.	.	PUNCT
ftr-388	203	6	”	"	PUNCT
ftr-388	204	1	the	the	DET
ftr-388	204	2	manner	manner	NOUN
ftr-388	204	3	in	in	ADP
ftr-388	204	4	which	which	PRON
ftr-388	204	5	acts	act	VERB
ftr-388	204	6	,	,	PUNCT
ftr-388	204	7	stimuli	stimulus	NOUN
ftr-388	204	8	,	,	PUNCT
ftr-388	204	9	or	or	CCONJ
ftr-388	204	10	situations	situation	NOUN
ftr-388	204	11	are	be	AUX
ftr-388	204	12	presented	present	VERB
ftr-388	204	13	–	–	PUNCT
ftr-388	204	14	or	or	CCONJ
ftr-388	204	15	framed	frame	VERB
ftr-388	204	16	–	–	PUNCT
ftr-388	204	17	can	can	AUX
ftr-388	204	18	affect	affect	VERB
ftr-388	204	19	a	a	DET
ftr-388	204	20	person	person	NOUN
ftr-388	204	21	’s	’s	PART
ftr-388	204	22	reaction	reaction	NOUN
ftr-388	204	23	to	to	ADP
ftr-388	204	24	it	it	PRON
ftr-388	204	25	.	.	PUNCT
ftr-388	205	1	this	this	DET
ftr-388	205	2	effect	effect	NOUN
ftr-388	205	3	is	be	AUX
ftr-388	205	4	evident	evident	ADJ
ftr-388	205	5	in	in	ADP
ftr-388	205	6	surveys	survey	NOUN
ftr-388	205	7	that	that	PRON
ftr-388	205	8	result	result	VERB
ftr-388	205	9	in	in	ADP
ftr-388	205	10	different	different	ADJ
ftr-388	205	11	responses	response	NOUN
ftr-388	205	12	depending	depend	VERB
ftr-388	205	13	on	on	ADP
ftr-388	205	14	what	what	DET
ftr-388	205	15	order	order	NOUN
ftr-388	205	16	questions	question	NOUN
ftr-388	205	17	are	be	AUX
ftr-388	205	18	posed	pose	VERB
ftr-388	205	19	,	,	PUNCT
ftr-388	205	20	for	for	ADP
ftr-388	205	21	example	example	NOUN
ftr-388	205	22	,	,	PUNCT
ftr-388	205	23	or	or	CCONJ
ftr-388	205	24	whether	whether	SCONJ
ftr-388	205	25	the	the	DET
ftr-388	205	26	question	question	NOUN
ftr-388	205	27	is	be	AUX
ftr-388	205	28	posed	pose	VERB
ftr-388	205	29	in	in	ADP
ftr-388	205	30	the	the	DET
ftr-388	205	31	positive	positive	ADJ
ftr-388	205	32	or	or	CCONJ
ftr-388	205	33	negative	negative	ADJ
ftr-388	205	34	.	.	PUNCT
ftr-388	206	1	labels	label	NOUN
ftr-388	206	2	also	also	ADV
ftr-388	206	3	matter	matter	VERB
ftr-388	206	4	.	.	PUNCT
ftr-388	207	1	for	for	ADP
ftr-388	207	2	example	example	NOUN
ftr-388	207	3	,	,	PUNCT
ftr-388	207	4	people	people	NOUN
ftr-388	207	5	generally	generally	ADV
ftr-388	207	6	react	react	VERB
ftr-388	207	7	more	more	ADV
ftr-388	207	8	favorably	favorably	ADV
ftr-388	207	9	when	when	SCONJ
ftr-388	207	10	a	a	DET
ftr-388	207	11	payment	payment	NOUN
ftr-388	207	12	is	be	AUX
ftr-388	207	13	called	call	VERB
ftr-388	207	14	a	a	DET
ftr-388	207	15	fee	fee	NOUN
ftr-388	207	16	rather	rather	ADV
ftr-388	207	17	than	than	ADP
ftr-388	207	18	a	a	DET
ftr-388	207	19	tax	tax	NOUN
ftr-388	207	20	.	.	PUNCT
ftr-388	208	1	framing	frame	VERB
ftr-388	208	2	also11	also11	NOUN
ftr-388	208	3	affects	affect	VERB
ftr-388	208	4	various	various	ADJ
ftr-388	208	5	other	other	ADJ
ftr-388	208	6	tax	tax	NOUN
ftr-388	208	7	attitudes	attitude	NOUN
ftr-388	208	8	such	such	ADJ
ftr-388	208	9	as	as	ADP
ftr-388	208	10	preferences	preference	NOUN
ftr-388	208	11	for	for	ADP
ftr-388	208	12	progressive	progressive	ADJ
ftr-388	208	13	or	or	CCONJ
ftr-388	208	14	flat	flat	ADJ
ftr-388	208	15	rates	rate	NOUN
ftr-388	208	16	,	,	PUNCT
ftr-388	208	17	levels	level	NOUN
ftr-388	208	18	of	of	ADP
ftr-388	208	19	taxes	taxis	NOUN
ftr-388	208	20	,	,	PUNCT
ftr-388	208	21	and	and	CCONJ
ftr-388	208	22	government	government	NOUN
ftr-388	208	23	spending	spending	NOUN
ftr-388	208	24	.	.	PUNCT
ftr-388	209	1	one	one	NUM
ftr-388	209	2	of	of	ADP
ftr-388	209	3	the	the	DET
ftr-388	209	4	most	most	ADJ
ftr-388	209	5	important12	important12	NOUN
ftr-388	209	6	types	type	NOUN
ftr-388	209	7	of	of	ADP
ftr-388	209	8	framing	framing	NOUN
ftr-388	209	9	involves	involve	VERB
ftr-388	209	10	prospect	prospect	NOUN
ftr-388	209	11	theory	theory	NOUN
ftr-388	209	12	,	,	PUNCT
ftr-388	209	13	described	describe	VERB
ftr-388	209	14	below	below	ADV
ftr-388	209	15	.	.	PUNCT
ftr-388	210	1	contributing	contribute	VERB
ftr-388	210	2	to	to	ADP
ftr-388	210	3	society	society	NOUN
ftr-388	210	4	by	by	ADP
ftr-388	210	5	paying	pay	VERB
ftr-388	210	6	taxes	taxis	NOUN
ftr-388	210	7	.	.	PUNCT
ftr-388	210	8	”	"	PUNCT
ftr-388	210	9	)	)	PUNCT
ftr-388	210	10	schnellenbach	schnellenbach	NOUN
ftr-388	210	11	defines	define	VERB
ftr-388	210	12	tax	tax	NOUN
ftr-388	210	13	morale	morale	NOUN
ftr-388	210	14	‘	'	PUNCT
ftr-388	210	15	pragmatically	pragmatically	ADV
ftr-388	210	16	’	'	PUNCT
ftr-388	210	17	‘	'	PUNCT
ftr-388	210	18	as	as	SCONJ
ftr-388	210	19	the	the	DET
ftr-388	210	20	phenomenon	phenomenon	NOUN
ftr-388	210	21	that	that	SCONJ
ftr-388	210	22	taxpayers	taxpayer	NOUN
ftr-388	210	23	(	(	PUNCT
ftr-388	210	24	1	1	NUM
ftr-388	210	25	)	)	PUNCT
ftr-388	210	26	on	on	ADP
ftr-388	210	27	average	average	ADJ
ftr-388	210	28	evade	evade	NOUN
ftr-388	210	29	less	less	ADJ
ftr-388	210	30	taxes	taxis	NOUN
ftr-388	210	31	than	than	ADP
ftr-388	210	32	an	an	DET
ftr-388	210	33	optimization	optimization	NOUN
ftr-388	210	34	calculus	calculus	NOUN
ftr-388	210	35	incorporating	incorporate	VERB
ftr-388	210	36	only	only	ADV
ftr-388	210	37	expected	expect	VERB
ftr-388	210	38	judicial	judicial	ADJ
ftr-388	210	39	punishment	punishment	NOUN
ftr-388	210	40	and	and	CCONJ
ftr-388	210	41	reasonable	reasonable	ADJ
ftr-388	210	42	levels	level	NOUN
ftr-388	210	43	of	of	ADP
ftr-388	210	44	risk	risk	NOUN
ftr-388	210	45	aversion	aversion	NOUN
ftr-388	210	46	would	would	AUX
ftr-388	210	47	predict	predict	VERB
ftr-388	210	48	and	and	CCONJ
ftr-388	210	49	(	(	PUNCT
ftr-388	210	50	ii	ii	NOUN
ftr-388	210	51	)	)	PUNCT
ftr-388	210	52	systematically	systematically	ADV
ftr-388	210	53	adjust	adjust	VERB
ftr-388	210	54	their	their	PRON
ftr-388	210	55	evasion	evasion	NOUN
ftr-388	210	56	levels	level	NOUN
ftr-388	210	57	according	accord	VERB
ftr-388	210	58	to	to	ADP
ftr-388	210	59	how	how	SCONJ
ftr-388	210	60	satisfied	satisfied	ADJ
ftr-388	210	61	they	they	PRON
ftr-388	210	62	are	be	AUX
ftr-388	210	63	with	with	ADP
ftr-388	210	64	public	public	ADJ
ftr-388	210	65	policy	policy	NOUN
ftr-388	210	66	,	,	PUNCT
ftr-388	210	67	processes	process	NOUN
ftr-388	210	68	of	of	ADP
ftr-388	210	69	collective	collective	ADJ
ftr-388	210	70	decision	decision	NOUN
ftr-388	210	71	-	-	PUNCT
ftr-388	210	72	making	making	NOUN
ftr-388	210	73	and	and	CCONJ
ftr-388	210	74	the	the	DET
ftr-388	210	75	quality	quality	NOUN
ftr-388	210	76	of	of	ADP
ftr-388	210	77	their	their	PRON
ftr-388	210	78	relationship	relationship	NOUN
ftr-388	210	79	to	to	ADP
ftr-388	210	80	authorities	authority	NOUN
ftr-388	210	81	.	.	PUNCT
ftr-388	210	82	”	"	PUNCT
ftr-388	211	1	schnellenbach	schnellenbach	NOUN
ftr-388	211	2	,	,	PUNCT
ftr-388	211	3	supra	supra	ADJ
ftr-388	211	4	note	note	NOUN
ftr-388	211	5	4	4	NUM
ftr-388	211	6	,	,	PUNCT
ftr-388	211	7	at	at	ADP
ftr-388	211	8	118	118	NUM
ftr-388	211	9	.	.	PUNCT
ftr-388	211	10	10	10	NUM
ftr-388	211	11	.	.	PUNCT
ftr-388	212	1	see	see	VERB
ftr-388	212	2	,	,	PUNCT
ftr-388	212	3	e.g.	e.g.	ADV
ftr-388	212	4	,	,	PUNCT
ftr-388	212	5	james	james	PROPN
ftr-388	212	6	alm	alm	PROPN
ftr-388	212	7	&	&	CCONJ
ftr-388	212	8	benno	benno	PROPN
ftr-388	212	9	torgler	torgler	PROPN
ftr-388	212	10	,	,	PUNCT
ftr-388	212	11	culture	culture	NOUN
ftr-388	212	12	difference	difference	NOUN
ftr-388	212	13	and	and	CCONJ
ftr-388	212	14	tax	tax	NOUN
ftr-388	212	15	morale	morale	NOUN
ftr-388	212	16	in	in	ADP
ftr-388	212	17	the	the	DET
ftr-388	212	18	united	united	PROPN
ftr-388	212	19	states	states	PROPN
ftr-388	212	20	and	and	CCONJ
ftr-388	212	21	in	in	ADP
ftr-388	212	22	europe	europe	PROPN
ftr-388	212	23	,	,	PUNCT
ftr-388	212	24	27	27	NUM
ftr-388	212	25	j.	j.	PROPN
ftr-388	212	26	econ	econ	PROPN
ftr-388	212	27	.	.	PUNCT
ftr-388	213	1	psychol	psychol	PROPN
ftr-388	213	2	.	.	PROPN
ftr-388	214	1	224	224	NUM
ftr-388	214	2	,	,	PUNCT
ftr-388	214	3	226	226	NUM
ftr-388	214	4	(	(	PUNCT
ftr-388	214	5	2006)(arguing	2006)(argue	VERB
ftr-388	214	6	that	that	PRON
ftr-388	214	7	“	"	PUNCT
ftr-388	214	8	tax	tax	NOUN
ftr-388	214	9	morale	morale	NOUN
ftr-388	214	10	is	be	AUX
ftr-388	214	11	likely	likely	ADJ
ftr-388	214	12	to	to	PART
ftr-388	214	13	be	be	AUX
ftr-388	214	14	influenced	influence	VERB
ftr-388	214	15	by	by	ADP
ftr-388	214	16	such	such	ADJ
ftr-388	214	17	factors	factor	NOUN
ftr-388	214	18	as	as	ADP
ftr-388	214	19	perceptions	perception	NOUN
ftr-388	214	20	of	of	ADP
ftr-388	214	21	fairness	fairness	NOUN
ftr-388	214	22	,	,	PUNCT
ftr-388	214	23	trust	trust	NOUN
ftr-388	214	24	in	in	ADP
ftr-388	214	25	the	the	DET
ftr-388	214	26	institutions	institution	NOUN
ftr-388	214	27	of	of	ADP
ftr-388	214	28	government	government	NOUN
ftr-388	214	29	,	,	PUNCT
ftr-388	214	30	the	the	DET
ftr-388	214	31	nature	nature	NOUN
ftr-388	214	32	of	of	ADP
ftr-388	214	33	the	the	DET
ftr-388	214	34	fiscal	fiscal	ADJ
ftr-388	214	35	exchange	exchange	NOUN
ftr-388	214	36	between	between	ADP
ftr-388	214	37	taxpayers	taxpayer	NOUN
ftr-388	214	38	and	and	CCONJ
ftr-388	214	39	government	government	NOUN
ftr-388	214	40	,	,	PUNCT
ftr-388	214	41	and	and	CCONJ
ftr-388	214	42	a	a	DET
ftr-388	214	43	range	range	NOUN
ftr-388	214	44	of	of	ADP
ftr-388	214	45	individual	individual	ADJ
ftr-388	214	46	characteristics	characteristic	NOUN
ftr-388	214	47	.	.	PUNCT
ftr-388	214	48	”	"	PUNCT
ftr-388	215	1	11	11	NUM
ftr-388	215	2	.	.	X
ftr-388	215	3	mccaffery	mccaffery	PROPN
ftr-388	215	4	&	&	CCONJ
ftr-388	215	5	baron	baron	NOUN
ftr-388	215	6	,	,	PUNCT
ftr-388	215	7	supra	supra	PROPN
ftr-388	215	8	note	note	NOUN
ftr-388	215	9	7	7	NUM
ftr-388	215	10	,	,	PUNCT
ftr-388	215	11	at	at	ADP
ftr-388	215	12	1760	1760	NUM
ftr-388	215	13	.	.	PUNCT
ftr-388	216	1	this	this	PRON
ftr-388	216	2	is	be	AUX
ftr-388	216	3	not	not	PART
ftr-388	216	4	true	true	ADJ
ftr-388	216	5	,	,	PUNCT
ftr-388	216	6	however	however	ADV
ftr-388	216	7	,	,	PUNCT
ftr-388	216	8	in	in	ADP
ftr-388	216	9	regards	regard	NOUN
ftr-388	216	10	to	to	ADP
ftr-388	216	11	existing	exist	VERB
ftr-388	216	12	services	service	NOUN
ftr-388	216	13	that	that	PRON
ftr-388	216	14	are	be	AUX
ftr-388	216	15	funded	fund	VERB
ftr-388	216	16	by	by	ADP
ftr-388	216	17	a	a	DET
ftr-388	216	18	general	general	ADJ
ftr-388	216	19	tax	tax	NOUN
ftr-388	216	20	.	.	PUNCT
ftr-388	217	1	in	in	ADP
ftr-388	217	2	that	that	DET
ftr-388	217	3	situation	situation	NOUN
ftr-388	217	4	,	,	PUNCT
ftr-388	217	5	respondents	respondent	NOUN
ftr-388	217	6	do	do	AUX
ftr-388	217	7	not	not	PART
ftr-388	217	8	prefer	prefer	VERB
ftr-388	217	9	a	a	DET
ftr-388	217	10	fee	fee	NOUN
ftr-388	217	11	because	because	SCONJ
ftr-388	217	12	they	they	PRON
ftr-388	217	13	perceive	perceive	VERB
ftr-388	217	14	it	it	PRON
ftr-388	217	15	as	as	ADP
ftr-388	217	16	paying	pay	VERB
ftr-388	217	17	for	for	ADP
ftr-388	217	18	a	a	DET
ftr-388	217	19	service	service	NOUN
ftr-388	217	20	/	/	SYM
ftr-388	217	21	good	good	ADJ
ftr-388	217	22	that	that	SCONJ
ftr-388	217	23	they	they	PRON
ftr-388	217	24	are	be	AUX
ftr-388	217	25	already	already	ADV
ftr-388	217	26	getting	get	VERB
ftr-388	217	27	for	for	ADP
ftr-388	217	28	“	"	PUNCT
ftr-388	217	29	free	free	ADJ
ftr-388	217	30	.	.	PUNCT
ftr-388	217	31	”	"	PUNCT
ftr-388	218	1	i	i	PRON
ftr-388	218	2	d.	d.	PROPN
ftr-388	218	3	12	12	NUM
ftr-388	218	4	.	.	PUNCT
ftr-388	219	1	i	i	PRON
ftr-388	219	2	d.	d.	PROPN
ftr-388	219	3	608	608	NUM
ftr-388	219	4	florida	florida	PROPN
ftr-388	219	5	tax	tax	NOUN
ftr-388	219	6	review	review	NOUN
ftr-388	220	1	[	[	X
ftr-388	220	2	vol	vol	NOUN
ftr-388	220	3	.	.	NOUN
ftr-388	220	4	8:6	8:6	NUM
ftr-388	220	5	the	the	DET
ftr-388	220	6	other	other	ADJ
ftr-388	220	7	important	important	ADJ
ftr-388	220	8	cognitive	cognitive	ADJ
ftr-388	220	9	process	process	NOUN
ftr-388	220	10	is	be	AUX
ftr-388	220	11	what	what	PRON
ftr-388	220	12	this	this	DET
ftr-388	220	13	report	report	NOUN
ftr-388	220	14	labels	label	VERB
ftr-388	220	15	“	"	PUNCT
ftr-388	220	16	shortcuts	shortcut	NOUN
ftr-388	220	17	.	.	PUNCT
ftr-388	220	18	”	"	PUNCT
ftr-388	221	1	shortcuts	shortcut	NOUN
ftr-388	221	2	encompass	encompass	VERB
ftr-388	221	3	a	a	DET
ftr-388	221	4	variety	variety	NOUN
ftr-388	221	5	of	of	ADP
ftr-388	221	6	overlapping	overlap	VERB
ftr-388	221	7	,	,	PUNCT
ftr-388	221	8	somewhat	somewhat	ADV
ftr-388	221	9	amorphous	amorphous	ADJ
ftr-388	221	10	,	,	PUNCT
ftr-388	221	11	concepts	concept	NOUN
ftr-388	221	12	variously	variously	ADV
ftr-388	221	13	called	call	VERB
ftr-388	221	14	heuristics	heuristic	NOUN
ftr-388	221	15	,	,	PUNCT
ftr-388	221	16	cultural	cultural	ADJ
ftr-388	221	17	cognitions	cognition	NOUN
ftr-388	221	18	or13	or13	PROPN
ftr-388	221	19	14	14	NUM
ftr-388	221	20	schemas	schema	NOUN
ftr-388	221	21	.	.	PUNCT
ftr-388	222	1	collectively	collectively	ADV
ftr-388	222	2	,	,	PUNCT
ftr-388	222	3	they	they	PRON
ftr-388	222	4	are	be	AUX
ftr-388	222	5	the	the	DET
ftr-388	222	6	mechanisms	mechanism	NOUN
ftr-388	222	7	that	that	PRON
ftr-388	222	8	allow	allow	VERB
ftr-388	222	9	people	people	NOUN
ftr-388	222	10	to	to	PART
ftr-388	222	11	respond	respond	VERB
ftr-388	222	12	quickly	quickly	ADV
ftr-388	222	13	to	to	ADP
ftr-388	222	14	the	the	DET
ftr-388	222	15	otherwise	otherwise	ADV
ftr-388	222	16	overwhelming	overwhelming	ADJ
ftr-388	222	17	amount	amount	NOUN
ftr-388	222	18	of	of	ADP
ftr-388	222	19	stimuli	stimulus	NOUN
ftr-388	222	20	that	that	PRON
ftr-388	222	21	bombard	bombard	VERB
ftr-388	222	22	them	they	PRON
ftr-388	222	23	daily	daily	ADV
ftr-388	222	24	.	.	PUNCT
ftr-388	223	1	shortcuts	shortcut	NOUN
ftr-388	223	2	create	create	VERB
ftr-388	223	3	general	general	ADJ
ftr-388	223	4	“	"	PUNCT
ftr-388	223	5	rules	rule	NOUN
ftr-388	223	6	of	of	ADP
ftr-388	223	7	thumb	thumb	NOUN
ftr-388	223	8	”	"	PUNCT
ftr-388	223	9	that	that	PRON
ftr-388	223	10	allow	allow	VERB
ftr-388	223	11	individuals	individual	NOUN
ftr-388	223	12	to	to	PART
ftr-388	223	13	efficiently	efficiently	ADV
ftr-388	223	14	acquire	acquire	VERB
ftr-388	223	15	,	,	PUNCT
ftr-388	223	16	store	store	NOUN
ftr-388	223	17	,	,	PUNCT
ftr-388	223	18	organize	organize	VERB
ftr-388	223	19	and	and	CCONJ
ftr-388	223	20	retrieve	retrieve	VERB
ftr-388	223	21	knowledge	knowledge	NOUN
ftr-388	223	22	;	;	PUNCT
ftr-388	223	23	they	they	PRON
ftr-388	223	24	influence	influence	VERB
ftr-388	223	25	a	a	DET
ftr-388	223	26	person	person	NOUN
ftr-388	223	27	’s	’s	PART
ftr-388	223	28	perception	perception	NOUN
ftr-388	223	29	of	of	ADP
ftr-388	223	30	new	new	ADJ
ftr-388	223	31	data	datum	NOUN
ftr-388	223	32	and	and	CCONJ
ftr-388	223	33	his	his	PRON
ftr-388	223	34	/	/	SYM
ftr-388	223	35	her	her	PRON
ftr-388	223	36	reactions	reaction	NOUN
ftr-388	223	37	to	to	ADP
ftr-388	223	38	it	it	PRON
ftr-388	223	39	.	.	PUNCT
ftr-388	224	1	shortcuts	shortcut	NOUN
ftr-388	224	2	involve	involve	VERB
ftr-388	224	3	both	both	DET
ftr-388	224	4	cognitive	cognitive	ADJ
ftr-388	224	5	and	and	CCONJ
ftr-388	224	6	affective	affective	NOUN
ftr-388	224	7	processes	process	NOUN
ftr-388	224	8	and	and	CCONJ
ftr-388	224	9	are	be	AUX
ftr-388	224	10	the	the	DET
ftr-388	224	11	product	product	NOUN
ftr-388	224	12	of	of	ADP
ftr-388	224	13	various	various	ADJ
ftr-388	224	14	factors	factor	NOUN
ftr-388	224	15	such	such	ADJ
ftr-388	224	16	as	as	ADP
ftr-388	224	17	cognitive	cognitive	ADJ
ftr-388	224	18	processes	process	NOUN
ftr-388	224	19	(	(	PUNCT
ftr-388	224	20	such	such	ADJ
ftr-388	224	21	as	as	ADP
ftr-388	224	22	framing	frame	VERB
ftr-388	224	23	)	)	PUNCT
ftr-388	224	24	,	,	PUNCT
ftr-388	224	25	psychological	psychological	ADJ
ftr-388	224	26	traits	trait	NOUN
ftr-388	224	27	,	,	PUNCT
ftr-388	224	28	prior	prior	ADJ
ftr-388	224	29	experiences	experience	NOUN
ftr-388	224	30	,	,	PUNCT
ftr-388	224	31	social	social	ADJ
ftr-388	224	32	and	and	CCONJ
ftr-388	224	33	personal	personal	ADJ
ftr-388	224	34	norms	norm	NOUN
ftr-388	224	35	.	.	PUNCT
ftr-388	225	1	different	different	ADJ
ftr-388	225	2	world	world	NOUN
ftr-388	225	3	views	view	NOUN
ftr-388	225	4	or	or	CCONJ
ftr-388	225	5	cultural	cultural	ADJ
ftr-388	225	6	cognition	cognition	NOUN
ftr-388	225	7	shortcuts	shortcut	NOUN
ftr-388	225	8	incorporate	incorporate	VERB
ftr-388	225	9	different	different	ADJ
ftr-388	225	10	norms	norm	NOUN
ftr-388	225	11	and	and	CCONJ
ftr-388	225	12	values	value	NOUN
ftr-388	225	13	.	.	PUNCT
ftr-388	226	1	a	a	DET
ftr-388	226	2	person	person	NOUN
ftr-388	226	3	with	with	ADP
ftr-388	226	4	an	an	DET
ftr-388	226	5	individualist	individualist	ADJ
ftr-388	226	6	world	world	NOUN
ftr-388	226	7	view	view	NOUN
ftr-388	226	8	,	,	PUNCT
ftr-388	226	9	for	for	ADP
ftr-388	226	10	example	example	NOUN
ftr-388	226	11	,	,	PUNCT
ftr-388	226	12	strongly	strongly	ADV
ftr-388	226	13	incorporates	incorporate	VERB
ftr-388	226	14	the	the	DET
ftr-388	226	15	norms	norm	NOUN
ftr-388	226	16	of	of	ADP
ftr-388	226	17	self	self	NOUN
ftr-388	226	18	-	-	PUNCT
ftr-388	226	19	reliance	reliance	NOUN
ftr-388	226	20	,	,	PUNCT
ftr-388	226	21	independence	independence	NOUN
ftr-388	226	22	,	,	PUNCT
ftr-388	226	23	and	and	CCONJ
ftr-388	226	24	effort	effort	NOUN
ftr-388	226	25	whereas	whereas	SCONJ
ftr-388	226	26	the	the	DET
ftr-388	226	27	values	value	NOUN
ftr-388	226	28	of	of	ADP
ftr-388	226	29	a	a	DET
ftr-388	226	30	person	person	NOUN
ftr-388	226	31	holding	hold	VERB
ftr-388	226	32	the	the	DET
ftr-388	226	33	opposite	opposite	ADJ
ftr-388	226	34	collectivist	collectivist	ADJ
ftr-388	226	35	view	view	NOUN
ftr-388	226	36	would	would	AUX
ftr-388	226	37	emphasize	emphasize	VERB
ftr-388	226	38	equality	equality	NOUN
ftr-388	226	39	,	,	PUNCT
ftr-388	226	40	reciprocity	reciprocity	NOUN
ftr-388	226	41	,	,	PUNCT
ftr-388	226	42	cooperation	cooperation	NOUN
ftr-388	226	43	,	,	PUNCT
ftr-388	226	44	and	and	CCONJ
ftr-388	226	45	so	so	ADV
ftr-388	226	46	forth	forth	ADV
ftr-388	226	47	.	.	PUNCT
ftr-388	227	1	some	some	DET
ftr-388	227	2	world	world	NOUN
ftr-388	227	3	views	view	NOUN
ftr-388	227	4	(	(	PUNCT
ftr-388	227	5	cultural	cultural	ADJ
ftr-388	227	6	cognitions	cognition	NOUN
ftr-388	227	7	or	or	CCONJ
ftr-388	227	8	schemas	schema	NOUN
ftr-388	227	9	)	)	PUNCT
ftr-388	227	10	are	be	AUX
ftr-388	227	11	associated	associate	VERB
ftr-388	227	12	with	with	ADP
ftr-388	227	13	particular	particular	ADJ
ftr-388	227	14	demographic	demographic	ADJ
ftr-388	227	15	groups	group	NOUN
ftr-388	227	16	–	–	PUNCT
ftr-388	227	17	racial	racial	ADJ
ftr-388	227	18	,	,	PUNCT
ftr-388	227	19	religious	religious	ADJ
ftr-388	227	20	,	,	PUNCT
ftr-388	227	21	regional	regional	ADJ
ftr-388	227	22	,	,	PUNCT
ftr-388	227	23	gender	gender	NOUN
ftr-388	227	24	,	,	PUNCT
ftr-388	227	25	or	or	CCONJ
ftr-388	227	26	age	age	NOUN
ftr-388	227	27	-	-	PUNCT
ftr-388	227	28	based	base	VERB
ftr-388	227	29	for	for	ADP
ftr-388	227	30	example	example	NOUN
ftr-388	227	31	.	.	PUNCT
ftr-388	228	1	shortcuts	shortcut	NOUN
ftr-388	228	2	generally	generally	ADV
ftr-388	228	3	do	do	AUX
ftr-388	228	4	not	not	PART
ftr-388	228	5	change	change	VERB
ftr-388	228	6	in	in	ADP
ftr-388	228	7	the	the	DET
ftr-388	228	8	face	face	NOUN
ftr-388	228	9	of	of	ADP
ftr-388	228	10	new	new	ADJ
ftr-388	228	11	information	information	NOUN
ftr-388	228	12	because	because	SCONJ
ftr-388	228	13	they	they	PRON
ftr-388	228	14	are	be	AUX
ftr-388	228	15	based	base	VERB
ftr-388	228	16	on	on	ADP
ftr-388	228	17	values	value	NOUN
ftr-388	228	18	not	not	PART
ftr-388	228	19	information	information	NOUN
ftr-388	228	20	.	.	PUNCT
ftr-388	229	1	as	as	ADP
ftr-388	229	2	a	a	DET
ftr-388	229	3	consequence	consequence	NOUN
ftr-388	229	4	,	,	PUNCT
ftr-388	229	5	kahan15	kahan15	NOUN
ftr-388	229	6	and	and	CCONJ
ftr-388	229	7	braman	braman	PROPN
ftr-388	229	8	argue	argue	VERB
ftr-388	229	9	that	that	SCONJ
ftr-388	229	10	successful	successful	ADJ
ftr-388	229	11	policies	policy	NOUN
ftr-388	229	12	must	must	AUX
ftr-388	229	13	be	be	AUX
ftr-388	229	14	framed	frame	VERB
ftr-388	229	15	so	so	SCONJ
ftr-388	229	16	as	as	SCONJ
ftr-388	229	17	to	to	PART
ftr-388	229	18	appeal	appeal	VERB
ftr-388	229	19	to	to	ADP
ftr-388	229	20	people	people	NOUN
ftr-388	229	21	with	with	ADP
ftr-388	229	22	different	different	ADJ
ftr-388	229	23	views	view	NOUN
ftr-388	229	24	.	.	PUNCT
ftr-388	230	1	tradable	tradable	ADJ
ftr-388	230	2	emission	emission	NOUN
ftr-388	230	3	permits	permit	NOUN
ftr-388	230	4	are	be	AUX
ftr-388	230	5	an	an	DET
ftr-388	230	6	example	example	NOUN
ftr-388	230	7	of	of	ADP
ftr-388	230	8	such	such	DET
ftr-388	230	9	a	a	DET
ftr-388	230	10	policy	policy	NOUN
ftr-388	230	11	.	.	PUNCT
ftr-388	231	1	individualists	individualist	NOUN
ftr-388	231	2	like	like	ADP
ftr-388	231	3	the	the	DET
ftr-388	231	4	permit	permit	NOUN
ftr-388	231	5	policy	policy	NOUN
ftr-388	231	6	,	,	PUNCT
ftr-388	231	7	they	they	PRON
ftr-388	231	8	claim	claim	VERB
ftr-388	231	9	,	,	PUNCT
ftr-388	231	10	because	because	SCONJ
ftr-388	231	11	its	its	PRON
ftr-388	231	12	market16	market16	NOUN
ftr-388	231	13	mechanism	mechanism	NOUN
ftr-388	231	14	appeals	appeal	NOUN
ftr-388	231	15	to	to	ADP
ftr-388	231	16	their	their	PRON
ftr-388	231	17	belief	belief	NOUN
ftr-388	231	18	in	in	ADP
ftr-388	231	19	private	private	ADJ
ftr-388	231	20	enterprise	enterprise	NOUN
ftr-388	231	21	;	;	PUNCT
ftr-388	231	22	“	"	PUNCT
ftr-388	231	23	hierarchists	hierarchist	NOUN
ftr-388	231	24	”	"	PUNCT
ftr-388	231	25	support	support	NOUN
ftr-388	231	26	it	it	PRON
ftr-388	231	27	because	because	SCONJ
ftr-388	231	28	it	it	PRON
ftr-388	231	29	leaves	leave	VERB
ftr-388	231	30	power	power	NOUN
ftr-388	231	31	in	in	ADP
ftr-388	231	32	the	the	DET
ftr-388	231	33	hands	hand	NOUN
ftr-388	231	34	of	of	ADP
ftr-388	231	35	powerful	powerful	ADJ
ftr-388	231	36	commercial	commercial	ADJ
ftr-388	231	37	entities	entity	NOUN
ftr-388	231	38	,	,	PUNCT
ftr-388	231	39	and	and	CCONJ
ftr-388	231	40	egalitarians	egalitarian	NOUN
ftr-388	231	41	and	and	CCONJ
ftr-388	231	42	collectivists	collectivist	NOUN
ftr-388	231	43	support	support	VERB
ftr-388	231	44	it	it	PRON
ftr-388	231	45	because	because	SCONJ
ftr-388	231	46	it	it	PRON
ftr-388	231	47	recognizes	recognize	VERB
ftr-388	231	48	their	their	PRON
ftr-388	231	49	goal	goal	NOUN
ftr-388	231	50	of	of	ADP
ftr-388	231	51	improving	improve	VERB
ftr-388	231	52	air	air	NOUN
ftr-388	231	53	pollution	pollution	NOUN
ftr-388	231	54	and	and	CCONJ
ftr-388	231	55	the	the	DET
ftr-388	231	56	need	need	NOUN
ftr-388	231	57	to	to	PART
ftr-388	231	58	constrain	constrain	VERB
ftr-388	231	59	industry.17	industry.17	PROPN
ftr-388	231	60	13	13	NUM
ftr-388	231	61	.	.	PUNCT
ftr-388	232	1	see	see	VERB
ftr-388	232	2	,	,	PUNCT
ftr-388	232	3	e.g.	e.g.	ADV
ftr-388	232	4	john	john	PROPN
ftr-388	232	5	t.	t.	PROPN
ftr-388	232	6	scholz	scholz	PROPN
ftr-388	232	7	&	&	CCONJ
ftr-388	232	8	neil	neil	PROPN
ftr-388	232	9	pinney	pinney	PROPN
ftr-388	232	10	.	.	PUNCT
ftr-388	233	1	duty	duty	NOUN
ftr-388	233	2	,	,	PUNCT
ftr-388	233	3	fear	fear	NOUN
ftr-388	233	4	,	,	PUNCT
ftr-388	233	5	and	and	CCONJ
ftr-388	233	6	tax	tax	NOUN
ftr-388	233	7	compliance	compliance	NOUN
ftr-388	233	8	:	:	PUNCT
ftr-388	233	9	the	the	DET
ftr-388	233	10	heuristic	heuristic	ADJ
ftr-388	233	11	basis	basis	NOUN
ftr-388	233	12	of	of	ADP
ftr-388	233	13	citizenship	citizenship	NOUN
ftr-388	233	14	behavior	behavior	NOUN
ftr-388	233	15	,	,	PUNCT
ftr-388	233	16	39	39	NUM
ftr-388	233	17	am	am	NOUN
ftr-388	233	18	.	.	PUNCT
ftr-388	234	1	j.	j.	PROPN
ftr-388	234	2	pol	pol	PROPN
ftr-388	234	3	.	.	PUNCT
ftr-388	235	1	sci	sci	PROPN
ftr-388	235	2	.	.	PROPN
ftr-388	236	1	490	490	NUM
ftr-388	236	2	,	,	PUNCT
ftr-388	236	3	491	491	NUM
ftr-388	236	4	(	(	PUNCT
ftr-388	236	5	1995).(heuristic	1995).(heuristic	NUM
ftr-388	236	6	as	as	ADP
ftr-388	236	7	cognitive	cognitive	ADJ
ftr-388	236	8	short	short	ADJ
ftr-388	236	9	cut	cut	NOUN
ftr-388	236	10	)	)	PUNCT
ftr-388	236	11	.	.	PUNCT
ftr-388	237	1	14	14	NUM
ftr-388	237	2	.	.	PUNCT
ftr-388	238	1	dan	dan	PROPN
ftr-388	238	2	kahan	kahan	PROPN
ftr-388	238	3	&	&	CCONJ
ftr-388	238	4	donald	donald	PROPN
ftr-388	238	5	braman	braman	PROPN
ftr-388	238	6	,	,	PUNCT
ftr-388	238	7	cultural	cultural	ADJ
ftr-388	238	8	cognition	cognition	NOUN
ftr-388	238	9	and	and	CCONJ
ftr-388	238	10	public	public	ADJ
ftr-388	238	11	policy	policy	NOUN
ftr-388	238	12	.	.	PUNCT
ftr-388	239	1	24	24	NUM
ftr-388	239	2	yale	yale	PROPN
ftr-388	239	3	l.	l.	PROPN
ftr-388	239	4	&	&	CCONJ
ftr-388	239	5	policy	policy	PROPN
ftr-388	239	6	,	,	PUNCT
ftr-388	239	7	149	149	NUM
ftr-388	239	8	(	(	PUNCT
ftr-388	239	9	2005	2005	NUM
ftr-388	239	10	)	)	PUNCT
ftr-388	239	11	.	.	PUNCT
ftr-388	240	1	15	15	NUM
ftr-388	240	2	.	.	PUNCT
ftr-388	241	1	i	i	PRON
ftr-388	241	2	d	d	PROPN
ftr-388	241	3	,	,	PUNCT
ftr-388	241	4	at	at	ADP
ftr-388	241	5	152	152	NUM
ftr-388	241	6	-	-	SYM
ftr-388	241	7	3	3	NUM
ftr-388	241	8	.	.	NOUN
ftr-388	241	9	16	16	NUM
ftr-388	241	10	.	.	PUNCT
ftr-388	242	1	i	i	PRON
ftr-388	242	2	d.	d.	PROPN
ftr-388	242	3	at	at	ADP
ftr-388	242	4	169	169	NUM
ftr-388	242	5	.	.	PUNCT
ftr-388	242	6	17	17	NUM
ftr-388	242	7	.	.	PUNCT
ftr-388	243	1	i	i	PRON
ftr-388	243	2	d.	d.	PROPN
ftr-388	243	3	french	french	PROPN
ftr-388	243	4	abortion	abortion	NOUN
ftr-388	243	5	reform	reform	NOUN
ftr-388	243	6	that	that	SCONJ
ftr-388	243	7	‘	'	PUNCT
ftr-388	243	8	conditioned	condition	VERB
ftr-388	243	9	abortion	abortion	NOUN
ftr-388	243	10	on	on	ADP
ftr-388	243	11	an	an	DET
ftr-388	243	12	unreviewable	unreviewable	ADJ
ftr-388	243	13	certification	certification	NOUN
ftr-388	243	14	of	of	ADP
ftr-388	243	15	personal	personal	ADJ
ftr-388	243	16	“	"	PUNCT
ftr-388	243	17	distress”is	distress”is	ADP
ftr-388	243	18	another	another	DET
ftr-388	243	19	example	example	NOUN
ftr-388	243	20	.	.	PUNCT
ftr-388	244	1	that	that	DET
ftr-388	244	2	policy	policy	NOUN
ftr-388	244	3	made	make	VERB
ftr-388	244	4	it	it	PRON
ftr-388	244	5	possible	possible	ADJ
ftr-388	244	6	for	for	ADP
ftr-388	244	7	both	both	DET
ftr-388	244	8	religious	religious	ADJ
ftr-388	244	9	traditionalists	traditionalist	NOUN
ftr-388	244	10	,	,	PUNCT
ftr-388	244	11	who	who	PRON
ftr-388	244	12	interpreted	interpret	VERB
ftr-388	244	13	certification	certification	NOUN
ftr-388	244	14	as	as	ADP
ftr-388	244	15	symbolizing	symbolize	VERB
ftr-388	244	16	the	the	DET
ftr-388	244	17	sanctity	sanctity	NOUN
ftr-388	244	18	of	of	ADP
ftr-388	244	19	life	life	NOUN
ftr-388	244	20	,	,	PUNCT
ftr-388	244	21	and	and	CCONJ
ftr-388	244	22	egalitarians	egalitarian	NOUN
ftr-388	244	23	and	and	CCONJ
ftr-388	244	24	individualists	individualist	NOUN
ftr-388	244	25	,	,	PUNCT
ftr-388	244	26	who	who	PRON
ftr-388	244	27	interpreted	interpret	VERB
ftr-388	244	28	unreviewability	unreviewability	NOUN
ftr-388	244	29	as	as	ADP
ftr-388	244	30	affirming	affirm	VERB
ftr-388	244	31	the	the	DET
ftr-388	244	32	autonomy	autonomy	NOUN
ftr-388	244	33	of	of	ADP
ftr-388	244	34	women	woman	NOUN
ftr-388	244	35	,	,	PUNCT
ftr-388	244	36	to	to	PART
ftr-388	244	37	see	see	VERB
ftr-388	244	38	their	their	PRON
ftr-388	244	39	commitments	commitment	NOUN
ftr-388	244	40	affirmed	affirm	VERB
ftr-388	244	41	by	by	ADP
ftr-388	244	42	the	the	DET
ftr-388	244	43	law	law	NOUN
ftr-388	244	44	.	.	PUNCT
ftr-388	244	45	”	"	PUNCT
ftr-388	245	1	i	i	PRON
ftr-388	245	2	d.	d.	VERB
ftr-388	245	3	at	at	ADP
ftr-388	245	4	168	168	NUM
ftr-388	245	5	.	.	PUNCT
ftr-388	246	1	2007	2007	NUM
ftr-388	246	2	]	]	PUNCT
ftr-388	246	3	a	a	DET
ftr-388	246	4	tax	tax	NOUN
ftr-388	246	5	morale	morale	NOUN
ftr-388	246	6	approach	approach	NOUN
ftr-388	246	7	to	to	ADP
ftr-388	246	8	compliance	compliance	NOUN
ftr-388	246	9	609	609	NUM
ftr-388	246	10	1	1	NUM
ftr-388	246	11	.	.	PUNCT
ftr-388	247	1	framing	frame	VERB
ftr-388	247	2	:	:	PUNCT
ftr-388	247	3	prospect	prospect	NOUN
ftr-388	247	4	theory	theory	NOUN
ftr-388	247	5	prospect	prospect	NOUN
ftr-388	247	6	theory	theory	NOUN
ftr-388	247	7	is	be	AUX
ftr-388	247	8	probably	probably	ADV
ftr-388	247	9	the	the	DET
ftr-388	247	10	framing	frame	VERB
ftr-388	247	11	effect	effect	NOUN
ftr-388	247	12	most	most	ADV
ftr-388	247	13	relevant	relevant	ADJ
ftr-388	247	14	to	to	ADP
ftr-388	247	15	tax	tax	NOUN
ftr-388	247	16	compliance	compliance	NOUN
ftr-388	247	17	.	.	PUNCT
ftr-388	248	1	the	the	DET
ftr-388	248	2	theory	theory	NOUN
ftr-388	248	3	,	,	PUNCT
ftr-388	248	4	which	which	PRON
ftr-388	248	5	explains	explain	VERB
ftr-388	248	6	how	how	SCONJ
ftr-388	248	7	people	people	NOUN
ftr-388	248	8	evaluate	evaluate	VERB
ftr-388	248	9	risk	risk	NOUN
ftr-388	248	10	,	,	PUNCT
ftr-388	248	11	holds	hold	VERB
ftr-388	248	12	that18	that18	NOUN
ftr-388	248	13	people	people	NOUN
ftr-388	248	14	are	be	AUX
ftr-388	248	15	risk	risk	NOUN
ftr-388	248	16	averse	averse	ADJ
ftr-388	248	17	in	in	ADP
ftr-388	248	18	regards	regard	NOUN
ftr-388	248	19	to	to	ADP
ftr-388	248	20	gains	gain	NOUN
ftr-388	248	21	but	but	CCONJ
ftr-388	248	22	risk	risk	NOUN
ftr-388	248	23	-	-	PUNCT
ftr-388	248	24	seeking	seeking	NOUN
ftr-388	248	25	in	in	ADP
ftr-388	248	26	regards	regard	NOUN
ftr-388	248	27	to	to	ADP
ftr-388	248	28	loss	loss	NOUN
ftr-388	248	29	.	.	PUNCT
ftr-388	249	1	consequently	consequently	ADV
ftr-388	249	2	,	,	PUNCT
ftr-388	249	3	the	the	DET
ftr-388	249	4	manner	manner	NOUN
ftr-388	249	5	in	in	ADP
ftr-388	249	6	which	which	PRON
ftr-388	249	7	a	a	DET
ftr-388	249	8	decision	decision	NOUN
ftr-388	249	9	is	be	AUX
ftr-388	249	10	framed	frame	VERB
ftr-388	249	11	will	will	AUX
ftr-388	249	12	affect	affect	VERB
ftr-388	249	13	a	a	DET
ftr-388	249	14	person	person	NOUN
ftr-388	249	15	’s	’s	PART
ftr-388	249	16	willingness	willingness	NOUN
ftr-388	249	17	to	to	PART
ftr-388	249	18	take	take	VERB
ftr-388	249	19	risks	risk	NOUN
ftr-388	249	20	.	.	PUNCT
ftr-388	250	1	in	in	ADP
ftr-388	250	2	income	income	NOUN
ftr-388	250	3	tax	tax	NOUN
ftr-388	250	4	,	,	PUNCT
ftr-388	250	5	for	for	ADP
ftr-388	250	6	example	example	NOUN
ftr-388	250	7	,	,	PUNCT
ftr-388	250	8	whether	whether	SCONJ
ftr-388	250	9	an	an	DET
ftr-388	250	10	issue	issue	NOUN
ftr-388	250	11	is	be	AUX
ftr-388	250	12	framed	frame	VERB
ftr-388	250	13	as	as	ADP
ftr-388	250	14	a	a	DET
ftr-388	250	15	bonus	bonus	NOUN
ftr-388	250	16	for	for	ADP
ftr-388	250	17	those	those	PRON
ftr-388	250	18	with	with	ADP
ftr-388	250	19	children	child	NOUN
ftr-388	250	20	(	(	PUNCT
ftr-388	250	21	such	such	ADJ
ftr-388	250	22	as	as	ADP
ftr-388	250	23	a	a	DET
ftr-388	250	24	child	child	NOUN
ftr-388	250	25	credit	credit	NOUN
ftr-388	250	26	)	)	PUNCT
ftr-388	250	27	or	or	CCONJ
ftr-388	250	28	a	a	DET
ftr-388	250	29	penalty	penalty	NOUN
ftr-388	250	30	for	for	ADP
ftr-388	250	31	the	the	DET
ftr-388	250	32	childless	childless	NOUN
ftr-388	250	33	will	will	AUX
ftr-388	250	34	affect	affect	VERB
ftr-388	250	35	a	a	DET
ftr-388	250	36	taxpayer	taxpayer	NOUN
ftr-388	250	37	’s	’s	PART
ftr-388	250	38	attitude	attitude	NOUN
ftr-388	250	39	toward	toward	ADP
ftr-388	250	40	the	the	DET
ftr-388	250	41	provision	provision	NOUN
ftr-388	250	42	.	.	PUNCT
ftr-388	251	1	it	it	PRON
ftr-388	251	2	also	also	ADV
ftr-388	251	3	means19	means19	VERB
ftr-388	251	4	that	that	SCONJ
ftr-388	251	5	a	a	DET
ftr-388	251	6	taxpayer	taxpayer	NOUN
ftr-388	251	7	will	will	AUX
ftr-388	251	8	be	be	AUX
ftr-388	251	9	more	more	ADV
ftr-388	251	10	willing	willing	ADJ
ftr-388	251	11	to	to	PART
ftr-388	251	12	take	take	VERB
ftr-388	251	13	risks	risk	NOUN
ftr-388	251	14	(	(	PUNCT
ftr-388	251	15	not	not	PART
ftr-388	251	16	comply	comply	ADJ
ftr-388	251	17	)	)	PUNCT
ftr-388	251	18	when	when	SCONJ
ftr-388	251	19	the	the	DET
ftr-388	251	20	issue	issue	NOUN
ftr-388	251	21	is	be	AUX
ftr-388	251	22	framed	frame	VERB
ftr-388	251	23	as	as	ADP
ftr-388	251	24	a	a	DET
ftr-388	251	25	loss	loss	NOUN
ftr-388	251	26	(	(	PUNCT
ftr-388	251	27	penalty	penalty	NOUN
ftr-388	251	28	from	from	ADP
ftr-388	251	29	an	an	DET
ftr-388	251	30	audit	audit	NOUN
ftr-388	251	31	)	)	PUNCT
ftr-388	251	32	than	than	ADP
ftr-388	251	33	as	as	ADP
ftr-388	251	34	a	a	DET
ftr-388	251	35	gain	gain	NOUN
ftr-388	251	36	(	(	PUNCT
ftr-388	251	37	a	a	DET
ftr-388	251	38	bonus	bonus	NOUN
ftr-388	251	39	from	from	ADP
ftr-388	251	40	a	a	DET
ftr-388	251	41	refund	refund	NOUN
ftr-388	251	42	)	)	PUNCT
ftr-388	251	43	.	.	PUNCT
ftr-388	252	1	consequently	consequently	ADV
ftr-388	252	2	,	,	PUNCT
ftr-388	252	3	the	the	DET
ftr-388	252	4	manner	manner	NOUN
ftr-388	252	5	in	in	ADP
ftr-388	252	6	which	which	PRON
ftr-388	252	7	information	information	NOUN
ftr-388	252	8	is	be	AUX
ftr-388	252	9	communicated	communicate	VERB
ftr-388	252	10	to20	to20	PROPN
ftr-388	252	11	a	a	DET
ftr-388	252	12	taxpayer	taxpayer	NOUN
ftr-388	252	13	can	can	AUX
ftr-388	252	14	have	have	VERB
ftr-388	252	15	a	a	DET
ftr-388	252	16	major	major	ADJ
ftr-388	252	17	impact	impact	NOUN
ftr-388	252	18	on	on	ADP
ftr-388	252	19	his	his	PRON
ftr-388	252	20	willingness	willingness	NOUN
ftr-388	252	21	to	to	PART
ftr-388	252	22	comply	comply	VERB
ftr-388	252	23	with	with	ADP
ftr-388	252	24	the	the	DET
ftr-388	252	25	tax	tax	NOUN
ftr-388	252	26	laws	law	NOUN
ftr-388	252	27	.	.	PUNCT
ftr-388	253	1	according	accord	VERB
ftr-388	253	2	to	to	ADP
ftr-388	253	3	prospect	prospect	PROPN
ftr-388	253	4	theory	theory	NOUN
ftr-388	253	5	,	,	PUNCT
ftr-388	253	6	tax	tax	NOUN
ftr-388	253	7	compliance	compliance	NOUN
ftr-388	253	8	should	should	AUX
ftr-388	253	9	increase	increase	VERB
ftr-388	253	10	if	if	SCONJ
ftr-388	253	11	paying	pay	VERB
ftr-388	253	12	taxes	taxis	NOUN
ftr-388	253	13	is	be	AUX
ftr-388	253	14	seen	see	VERB
ftr-388	253	15	as	as	ADP
ftr-388	253	16	a	a	DET
ftr-388	253	17	gain	gain	NOUN
ftr-388	253	18	not	not	PART
ftr-388	253	19	a	a	DET
ftr-388	253	20	loss	loss	NOUN
ftr-388	253	21	.	.	PUNCT
ftr-388	254	1	if	if	SCONJ
ftr-388	254	2	a	a	DET
ftr-388	254	3	taxpayer	taxpayer	NOUN
ftr-388	254	4	views	view	VERB
ftr-388	254	5	his	his	PRON
ftr-388	254	6	situation	situation	NOUN
ftr-388	254	7	as	as	ADP
ftr-388	254	8	interconnected	interconnect	VERB
ftr-388	254	9	with	with	ADP
ftr-388	254	10	the	the	DET
ftr-388	254	11	nation	nation	NOUN
ftr-388	254	12	’s	’	VERB
ftr-388	254	13	either	either	CCONJ
ftr-388	254	14	because	because	SCONJ
ftr-388	254	15	s	s	PROPN
ftr-388	254	16	/	/	SYM
ftr-388	254	17	he	he	PRON
ftr-388	254	18	is	be	AUX
ftr-388	254	19	a	a	DET
ftr-388	254	20	collectivist	collectivist	NOUN
ftr-388	254	21	(	(	PUNCT
ftr-388	254	22	see	see	VERB
ftr-388	254	23	world	world	NOUN
ftr-388	254	24	view	view	NOUN
ftr-388	254	25	below	below	ADP
ftr-388	254	26	)	)	PUNCT
ftr-388	254	27	and/or	and/or	CCONJ
ftr-388	254	28	through	through	ADP
ftr-388	254	29	identification	identification	NOUN
ftr-388	254	30	with	with	ADP
ftr-388	254	31	the	the	DET
ftr-388	254	32	nation	nation	NOUN
ftr-388	254	33	,	,	PUNCT
ftr-388	254	34	then	then	ADV
ftr-388	254	35	taxpaying	taxpaying	NOUN
ftr-388	254	36	is	be	AUX
ftr-388	254	37	more	more	ADV
ftr-388	254	38	likely	likely	ADJ
ftr-388	254	39	to	to	PART
ftr-388	254	40	be	be	AUX
ftr-388	254	41	viewed	view	VERB
ftr-388	254	42	as	as	ADP
ftr-388	254	43	a	a	DET
ftr-388	254	44	gain	gain	NOUN
ftr-388	254	45	than	than	ADP
ftr-388	254	46	a	a	DET
ftr-388	254	47	loss	loss	NOUN
ftr-388	254	48	.	.	PUNCT
ftr-388	255	1	one	one	NUM
ftr-388	255	2	study	study	NOUN
ftr-388	255	3	suggests	suggest	VERB
ftr-388	255	4	that	that	SCONJ
ftr-388	255	5	if	if	SCONJ
ftr-388	255	6	a21	a21	PROPN
ftr-388	255	7	taxpayer	taxpayer	NOUN
ftr-388	255	8	views	view	VERB
ftr-388	255	9	taxes	taxis	NOUN
ftr-388	255	10	as	as	ADP
ftr-388	255	11	a	a	DET
ftr-388	255	12	national	national	ADJ
ftr-388	255	13	obligation	obligation	NOUN
ftr-388	255	14	,	,	PUNCT
ftr-388	255	15	then	then	ADV
ftr-388	255	16	after	after	SCONJ
ftr-388	255	17	tax	tax	NOUN
ftr-388	255	18	income	income	NOUN
ftr-388	255	19	is	be	AUX
ftr-388	255	20	the	the	DET
ftr-388	255	21	taxpayer	taxpayer	NOUN
ftr-388	255	22	’s	’s	PART
ftr-388	255	23	reference	reference	NOUN
ftr-388	255	24	point	point	NOUN
ftr-388	255	25	and	and	CCONJ
ftr-388	255	26	therefore	therefore	ADV
ftr-388	255	27	tax	tax	NOUN
ftr-388	255	28	compliance	compliance	NOUN
ftr-388	255	29	decisions	decision	NOUN
ftr-388	255	30	are	be	AUX
ftr-388	255	31	made	make	VERB
ftr-388	255	32	in	in	ADP
ftr-388	255	33	the	the	DET
ftr-388	255	34	gain	gain	NOUN
ftr-388	255	35	domain	domain	NOUN
ftr-388	255	36	,	,	PUNCT
ftr-388	255	37	which	which	PRON
ftr-388	255	38	leads	lead	VERB
ftr-388	255	39	taxpayers	taxpayer	NOUN
ftr-388	255	40	to	to	PART
ftr-388	255	41	pursue	pursue	VERB
ftr-388	255	42	risk	risk	NOUN
ftr-388	255	43	averse	averse	ADJ
ftr-388	255	44	behavior	behavior	NOUN
ftr-388	255	45	.	.	PUNCT
ftr-388	256	1	on	on	ADP
ftr-388	256	2	the	the	DET
ftr-388	256	3	other	other	ADJ
ftr-388	256	4	hand	hand	NOUN
ftr-388	256	5	,	,	PUNCT
ftr-388	256	6	if	if	SCONJ
ftr-388	256	7	the	the	DET
ftr-388	256	8	taxpayer	taxpayer	NOUN
ftr-388	256	9	considers	consider	VERB
ftr-388	256	10	paying	pay	VERB
ftr-388	256	11	taxes	taxis	NOUN
ftr-388	256	12	as	as	ADP
ftr-388	256	13	loss	loss	NOUN
ftr-388	256	14	,	,	PUNCT
ftr-388	256	15	then	then	ADV
ftr-388	256	16	his	his	PRON
ftr-388	256	17	/	/	SYM
ftr-388	256	18	her	her	PRON
ftr-388	256	19	reference	reference	NOUN
ftr-388	256	20	point	point	NOUN
ftr-388	256	21	would	would	AUX
ftr-388	256	22	be	be	AUX
ftr-388	256	23	their	their	PRON
ftr-388	256	24	income	income	NOUN
ftr-388	256	25	before	before	ADP
ftr-388	256	26	tax	tax	NOUN
ftr-388	256	27	.	.	PUNCT
ftr-388	257	1	in	in	ADP
ftr-388	257	2	this	this	DET
ftr-388	257	3	case	case	NOUN
ftr-388	257	4	,	,	PUNCT
ftr-388	257	5	the	the	DET
ftr-388	257	6	taxpayer	taxpayer	NOUN
ftr-388	257	7	will	will	AUX
ftr-388	257	8	be	be	AUX
ftr-388	257	9	likely	likely	ADJ
ftr-388	257	10	to	to	PART
ftr-388	257	11	engage	engage	VERB
ftr-388	257	12	in	in	ADP
ftr-388	257	13	risk	risk	NOUN
ftr-388	257	14	-	-	PUNCT
ftr-388	257	15	seeking	seek	VERB
ftr-388	257	16	behavior	behavior	NOUN
ftr-388	257	17	.	.	PUNCT
ftr-388	258	1	”22	”22	PROPN
ftr-388	258	2	18	18	NUM
ftr-388	258	3	.	.	PUNCT
ftr-388	259	1	john	john	PROPN
ftr-388	259	2	cullis	cullis	PROPN
ftr-388	259	3	,	,	PUNCT
ftr-388	259	4	philip	philip	PROPN
ftr-388	259	5	jones	jones	PROPN
ftr-388	259	6	&	&	CCONJ
ftr-388	259	7	alan	alan	PROPN
ftr-388	259	8	lewis	lewis	PROPN
ftr-388	259	9	,	,	PUNCT
ftr-388	259	10	tax	tax	NOUN
ftr-388	259	11	framing	framing	NOUN
ftr-388	259	12	,	,	PUNCT
ftr-388	259	13	instrumentality	instrumentality	NOUN
ftr-388	259	14	and	and	CCONJ
ftr-388	259	15	individual	individual	ADJ
ftr-388	259	16	differences	difference	NOUN
ftr-388	259	17	:	:	PUNCT
ftr-388	259	18	are	be	AUX
ftr-388	259	19	there	there	PRON
ftr-388	259	20	two	two	NUM
ftr-388	259	21	different	different	ADJ
ftr-388	259	22	cultures	culture	NOUN
ftr-388	259	23	?	?	PUNCT
ftr-388	260	1	27	27	NUM
ftr-388	260	2	j.	j.	PROPN
ftr-388	260	3	econ	econ	PROPN
ftr-388	260	4	.	.	PUNCT
ftr-388	261	1	psychol	psychol	PROPN
ftr-388	261	2	.	.	PUNCT
ftr-388	262	1	304	304	NUM
ftr-388	262	2	,	,	PUNCT
ftr-388	262	3	306	306	NUM
ftr-388	262	4	(	(	PUNCT
ftr-388	262	5	2006	2006	NUM
ftr-388	262	6	)	)	PUNCT
ftr-388	262	7	.	.	PUNCT
ftr-388	263	1	see	see	VERB
ftr-388	263	2	,	,	PUNCT
ftr-388	263	3	generally	generally	ADV
ftr-388	263	4	,	,	PUNCT
ftr-388	263	5	choices	choice	NOUN
ftr-388	263	6	,	,	PUNCT
ftr-388	263	7	values	value	NOUN
ftr-388	263	8	,	,	PUNCT
ftr-388	263	9	and	and	CCONJ
ftr-388	263	10	frames	frame	NOUN
ftr-388	263	11	(	(	PUNCT
ftr-388	263	12	daniel	daniel	PROPN
ftr-388	263	13	kahneman	kahneman	PROPN
ftr-388	263	14	&	&	CCONJ
ftr-388	263	15	amos	amos	PROPN
ftr-388	263	16	tversky	tversky	PROPN
ftr-388	263	17	eds	eds	PROPN
ftr-388	263	18	.	.	PROPN
ftr-388	263	19	,	,	PUNCT
ftr-388	263	20	2000	2000	NUM
ftr-388	263	21	)	)	PUNCT
ftr-388	263	22	.	.	PUNCT
ftr-388	264	1	19	19	NUM
ftr-388	264	2	.	.	X
ftr-388	264	3	mccaffery	mccaffery	PROPN
ftr-388	264	4	&	&	CCONJ
ftr-388	264	5	baron	baron	NOUN
ftr-388	264	6	,	,	PUNCT
ftr-388	264	7	supra	supra	PROPN
ftr-388	264	8	note	note	NOUN
ftr-388	264	9	7	7	NUM
ftr-388	264	10	,	,	PUNCT
ftr-388	264	11	at	at	ADP
ftr-388	264	12	1758	1758	NUM
ftr-388	264	13	.	.	PUNCT
ftr-388	265	1	20	20	NUM
ftr-388	265	2	.	.	PUNCT
ftr-388	266	1	cullis	cullis	PROPN
ftr-388	266	2	et	et	PROPN
ftr-388	266	3	al	al	PROPN
ftr-388	266	4	.	.	PROPN
ftr-388	266	5	,	,	PUNCT
ftr-388	266	6	supra	supra	PROPN
ftr-388	266	7	note	note	PROPN
ftr-388	266	8	18	18	NUM
ftr-388	266	9	,	,	PUNCT
ftr-388	266	10	at	at	ADP
ftr-388	266	11	306	306	NUM
ftr-388	266	12	.	.	PUNCT
ftr-388	267	1	21	21	NUM
ftr-388	267	2	.	.	PUNCT
ftr-388	268	1	see	see	VERB
ftr-388	268	2	,	,	PUNCT
ftr-388	268	3	phillip	phillip	PROPN
ftr-388	268	4	hansen	hansen	PROPN
ftr-388	268	5	,	,	PUNCT
ftr-388	268	6	taxing	tax	VERB
ftr-388	268	7	illusions	illusion	NOUN
ftr-388	268	8	,	,	PUNCT
ftr-388	268	9	taxation	taxation	NOUN
ftr-388	268	10	,	,	PUNCT
ftr-388	268	11	democracy	democracy	NOUN
ftr-388	268	12	and	and	CCONJ
ftr-388	268	13	embedded	embed	VERB
ftr-388	268	14	political	political	ADJ
ftr-388	268	15	theory	theory	NOUN
ftr-388	268	16	16	16	NUM
ftr-388	268	17	(	(	PUNCT
ftr-388	268	18	2003)(for	2003)(for	ADP
ftr-388	268	19	citizens	citizen	NOUN
ftr-388	268	20	“	"	PUNCT
ftr-388	268	21	the	the	DET
ftr-388	268	22	issue	issue	NOUN
ftr-388	268	23	of	of	ADP
ftr-388	268	24	what	what	PRON
ftr-388	268	25	politics	politic	NOUN
ftr-388	268	26	means	mean	VERB
ftr-388	268	27	and	and	CCONJ
ftr-388	268	28	what	what	DET
ftr-388	268	29	kind	kind	NOUN
ftr-388	268	30	of	of	ADP
ftr-388	268	31	democracy	democracy	NOUN
ftr-388	268	32	is	be	AUX
ftr-388	268	33	desirable	desirable	ADJ
ftr-388	268	34	turns	turn	NOUN
ftr-388	268	35	on	on	ADP
ftr-388	268	36	a	a	DET
ftr-388	268	37	fundamental	fundamental	ADJ
ftr-388	268	38	question	question	NOUN
ftr-388	268	39	…	…	PUNCT
ftr-388	268	40	:	:	PUNCT
ftr-388	268	41	to	to	ADP
ftr-388	268	42	what	what	DET
ftr-388	268	43	extent	extent	NOUN
ftr-388	268	44	can	can	AUX
ftr-388	268	45	my	my	PRON
ftr-388	268	46	purposes	purpose	NOUN
ftr-388	268	47	be	be	AUX
ftr-388	268	48	fulfilled	fulfil	VERB
ftr-388	268	49	only	only	ADV
ftr-388	268	50	together	together	ADV
ftr-388	268	51	with	with	ADP
ftr-388	268	52	others	other	NOUN
ftr-388	268	53	;	;	PUNCT
ftr-388	268	54	indeed	indeed	ADV
ftr-388	268	55	to	to	ADP
ftr-388	268	56	what	what	DET
ftr-388	268	57	extent	extent	NOUN
ftr-388	268	58	are	be	AUX
ftr-388	268	59	my	my	PRON
ftr-388	268	60	purposes	purpose	NOUN
ftr-388	268	61	our	our	PRON
ftr-388	268	62	purposes	purpose	NOUN
ftr-388	268	63	.	.	PUNCT
ftr-388	268	64	.	.	PUNCT
ftr-388	268	65	.	.	PUNCT
ftr-388	268	66	.	.	PUNCT
ftr-388	269	1	with	with	ADP
ftr-388	269	2	respect	respect	NOUN
ftr-388	269	3	to	to	ADP
ftr-388	269	4	taxation	taxation	NOUN
ftr-388	269	5	,	,	PUNCT
ftr-388	269	6	this	this	PRON
ftr-388	269	7	raises	raise	VERB
ftr-388	269	8	the	the	DET
ftr-388	269	9	question	question	NOUN
ftr-388	269	10	of	of	ADP
ftr-388	269	11	whether	whether	SCONJ
ftr-388	269	12	taxes	taxis	NOUN
ftr-388	269	13	are	be	AUX
ftr-388	269	14	charges	charge	NOUN
ftr-388	269	15	imposed	impose	VERB
ftr-388	269	16	on	on	ADP
ftr-388	269	17	us	we	PRON
ftr-388	269	18	by	by	ADP
ftr-388	269	19	remote	remote	ADJ
ftr-388	269	20	political	political	ADJ
ftr-388	269	21	authorities	authority	NOUN
ftr-388	269	22	we	we	PRON
ftr-388	269	23	are	be	AUX
ftr-388	269	24	always	always	ADV
ftr-388	269	25	reluctant	reluctant	ADJ
ftr-388	269	26	to	to	PART
ftr-388	269	27	pay	pay	VERB
ftr-388	269	28	and	and	CCONJ
ftr-388	269	29	do	do	VERB
ftr-388	269	30	so	so	ADV
ftr-388	269	31	only	only	ADV
ftr-388	269	32	because	because	SCONJ
ftr-388	269	33	we	we	PRON
ftr-388	269	34	are	be	AUX
ftr-388	269	35	coerced	coerce	VERB
ftr-388	269	36	,	,	PUNCT
ftr-388	269	37	or	or	CCONJ
ftr-388	269	38	whether	whether	SCONJ
ftr-388	269	39	they	they	PRON
ftr-388	269	40	are	be	AUX
ftr-388	269	41	self	self	NOUN
ftr-388	269	42	-	-	PUNCT
ftr-388	269	43	imposed	impose	VERB
ftr-388	269	44	levies	levy	NOUN
ftr-388	269	45	,	,	PUNCT
ftr-388	269	46	expressions	expression	NOUN
ftr-388	269	47	of	of	ADP
ftr-388	269	48	our	our	PRON
ftr-388	269	49	commitment	commitment	NOUN
ftr-388	269	50	to	to	ADP
ftr-388	269	51	the	the	DET
ftr-388	269	52	well	well	ADV
ftr-388	269	53	-	-	PUNCT
ftr-388	269	54	being	being	NOUN
ftr-388	269	55	of	of	ADP
ftr-388	269	56	all	all	PRON
ftr-388	269	57	.	.	PUNCT
ftr-388	269	58	”	"	PUNCT
ftr-388	269	59	)	)	PUNCT
ftr-388	269	60	.	.	PUNCT
ftr-388	270	1	22	22	NUM
ftr-388	270	2	.	.	PUNCT
ftr-388	270	3	viswanath	viswanath	PROPN
ftr-388	270	4	umashanker	umashanker	PROPN
ftr-388	270	5	trivedi	trivedi	PROPN
ftr-388	270	6	,	,	PUNCT
ftr-388	270	7	mohamed	mohamed	PROPN
ftr-388	270	8	shehata	shehata	PROPN
ftr-388	270	9	&	&	CCONJ
ftr-388	270	10	bernadette	bernadette	PROPN
ftr-388	270	11	lynn	lynn	PROPN
ftr-388	270	12	,	,	PUNCT
ftr-388	270	13	impact	impact	NOUN
ftr-388	270	14	of	of	ADP
ftr-388	270	15	personal	personal	ADJ
ftr-388	270	16	and	and	CCONJ
ftr-388	270	17	situational	situational	ADJ
ftr-388	270	18	factors	factor	NOUN
ftr-388	270	19	on	on	ADP
ftr-388	270	20	taxpayer	taxpayer	NOUN
ftr-388	270	21	compliance	compliance	NOUN
ftr-388	270	22	:	:	PUNCT
ftr-388	270	23	an	an	DET
ftr-388	270	24	experimental	experimental	ADJ
ftr-388	270	25	analysis	analysis	NOUN
ftr-388	270	26	47	47	NUM
ftr-388	270	27	j.	j.	PROPN
ftr-388	270	28	bus	bus	PROPN
ftr-388	270	29	.	.	PUNCT
ftr-388	271	1	ethics	ethic	NOUN
ftr-388	271	2	175	175	NUM
ftr-388	271	3	,	,	PUNCT
ftr-388	271	4	179	179	NUM
ftr-388	271	5	(	(	PUNCT
ftr-388	271	6	2003	2003	NUM
ftr-388	271	7	)	)	PUNCT
ftr-388	271	8	.	.	PUNCT
ftr-388	272	1	610	610	NUM
ftr-388	272	2	florida	florida	PROPN
ftr-388	272	3	tax	tax	NOUN
ftr-388	272	4	review	review	NOUN
ftr-388	272	5	[	[	X
ftr-388	272	6	vol	vol	NOUN
ftr-388	272	7	.	.	PUNCT
ftr-388	272	8	8:6	8:6	NUM
ftr-388	272	9	2	2	NUM
ftr-388	272	10	.	.	PUNCT
ftr-388	272	11	short	short	ADJ
ftr-388	272	12	cuts	cut	NOUN
ftr-388	272	13	/	/	SYM
ftr-388	272	14	worlds	world	NOUN
ftr-388	272	15	views	view	VERB
ftr-388	272	16	several	several	ADJ
ftr-388	272	17	world	world	NOUN
ftr-388	272	18	views	view	NOUN
ftr-388	272	19	with	with	ADP
ftr-388	272	20	deep	deep	ADJ
ftr-388	272	21	roots	root	NOUN
ftr-388	272	22	in	in	ADP
ftr-388	272	23	america	america	PROPN
ftr-388	272	24	are	be	AUX
ftr-388	272	25	especially	especially	ADV
ftr-388	272	26	relevant	relevant	ADJ
ftr-388	272	27	to	to	ADP
ftr-388	272	28	tax	tax	NOUN
ftr-388	272	29	compliance	compliance	NOUN
ftr-388	272	30	.	.	PUNCT
ftr-388	273	1	two	two	NUM
ftr-388	273	2	interrelated	interrelated	ADJ
ftr-388	273	3	ones	one	NOUN
ftr-388	273	4	involve	involve	VERB
ftr-388	273	5	the	the	DET
ftr-388	273	6	twin	twin	ADJ
ftr-388	273	7	political	political	ADJ
ftr-388	273	8	foundations	foundation	NOUN
ftr-388	273	9	of	of	ADP
ftr-388	273	10	american	american	ADJ
ftr-388	273	11	democracy	democracy	NOUN
ftr-388	273	12	:	:	PUNCT
ftr-388	273	13	equality	equality	NOUN
ftr-388	273	14	and	and	CCONJ
ftr-388	273	15	liberty	liberty	NOUN
ftr-388	273	16	.	.	PUNCT
ftr-388	274	1	the	the	DET
ftr-388	274	2	first	first	ADJ
ftr-388	274	3	world	world	NOUN
ftr-388	274	4	view	view	NOUN
ftr-388	274	5	concerns	concern	VERB
ftr-388	274	6	the	the	DET
ftr-388	274	7	relationship	relationship	NOUN
ftr-388	274	8	of	of	ADP
ftr-388	274	9	the	the	DET
ftr-388	274	10	individual	individual	NOUN
ftr-388	274	11	to	to	ADP
ftr-388	274	12	the	the	DET
ftr-388	274	13	group	group	NOUN
ftr-388	274	14	(	(	PUNCT
ftr-388	274	15	individualistic	individualistic	ADJ
ftr-388	274	16	versus	versus	ADP
ftr-388	274	17	collective	collective	ADJ
ftr-388	274	18	orientation	orientation	NOUN
ftr-388	274	19	;	;	PUNCT
ftr-388	274	20	the	the	DET
ftr-388	274	21	second	second	ADJ
ftr-388	274	22	view	view	NOUN
ftr-388	274	23	concerns	concern	VERB
ftr-388	274	24	the	the	DET
ftr-388	274	25	nature	nature	NOUN
ftr-388	274	26	of	of	ADP
ftr-388	274	27	society	society	NOUN
ftr-388	274	28	(	(	PUNCT
ftr-388	274	29	hierarchical	hierarchical	ADJ
ftr-388	274	30	versus	versus	ADP
ftr-388	274	31	egalitarian	egalitarian	ADJ
ftr-388	274	32	)	)	PUNCT
ftr-388	274	33	.	.	PUNCT
ftr-388	275	1	individualistic	individualistic	ADJ
ftr-388	275	2	,	,	PUNCT
ftr-388	275	3	hierarchical	hierarchical	ADJ
ftr-388	275	4	people	people	NOUN
ftr-388	275	5	emphasize	emphasize	VERB
ftr-388	275	6	negative	negative	ADJ
ftr-388	275	7	liberty23	liberty23	NOUN
ftr-388	275	8	more	more	ADJ
ftr-388	275	9	than	than	ADP
ftr-388	275	10	equality	equality	NOUN
ftr-388	275	11	and	and	CCONJ
ftr-388	275	12	therefore	therefore	ADV
ftr-388	275	13	look	look	VERB
ftr-388	275	14	to	to	ADP
ftr-388	275	15	the	the	DET
ftr-388	275	16	individual	individual	NOUN
ftr-388	275	17	,	,	PUNCT
ftr-388	275	18	not	not	PART
ftr-388	275	19	the	the	DET
ftr-388	275	20	government	government	NOUN
ftr-388	275	21	,	,	PUNCT
ftr-388	275	22	to	to	PART
ftr-388	275	23	solve	solve	VERB
ftr-388	275	24	social	social	ADJ
ftr-388	275	25	problems	problem	NOUN
ftr-388	275	26	.	.	PUNCT
ftr-388	276	1	such	such	DET
ftr-388	276	2	a	a	DET
ftr-388	276	3	taxpayer	taxpayer	NOUN
ftr-388	276	4	will	will	AUX
ftr-388	276	5	be	be	AUX
ftr-388	276	6	less	less	ADV
ftr-388	276	7	likely	likely	ADJ
ftr-388	276	8	than	than	ADP
ftr-388	276	9	a	a	DET
ftr-388	276	10	collectivist	collectivist	NOUN
ftr-388	276	11	/	/	SYM
ftr-388	276	12	egalitarian	egalitarian	ADJ
ftr-388	276	13	taxpayer	taxpayer	NOUN
ftr-388	276	14	–	–	PUNCT
ftr-388	276	15	who	who	PRON
ftr-388	276	16	emphasizes	emphasize	VERB
ftr-388	276	17	equality	equality	NOUN
ftr-388	276	18	and	and	CCONJ
ftr-388	276	19	positive	positive	ADJ
ftr-388	276	20	liberty	liberty	NOUN
ftr-388	276	21	–	–	PUNCT
ftr-388	276	22	to	to	PART
ftr-388	276	23	support	support	VERB
ftr-388	276	24	higher	high	ADJ
ftr-388	276	25	or	or	CCONJ
ftr-388	276	26	redistributive	redistributive	ADJ
ftr-388	276	27	taxes	taxis	NOUN
ftr-388	276	28	.	.	PUNCT
ftr-388	277	1	a	a	DET
ftr-388	277	2	collectivist	collectivist	NOUN
ftr-388	277	3	-	-	PUNCT
ftr-388	277	4	oriented	orient	VERB
ftr-388	277	5	and/or	and/or	CCONJ
ftr-388	277	6	egalitarian	egalitarian	ADJ
ftr-388	277	7	individual	individual	NOUN
ftr-388	277	8	will	will	AUX
ftr-388	277	9	be	be	AUX
ftr-388	277	10	more	more	ADV
ftr-388	277	11	willing	willing	ADJ
ftr-388	277	12	to	to	PART
ftr-388	277	13	pay	pay	VERB
ftr-388	277	14	taxes	taxis	NOUN
ftr-388	277	15	even	even	ADV
ftr-388	277	16	if	if	SCONJ
ftr-388	277	17	her	her	PRON
ftr-388	277	18	tax	tax	NOUN
ftr-388	277	19	burdens	burden	NOUN
ftr-388	277	20	exceed	exceed	VERB
ftr-388	277	21	her	her	PRON
ftr-388	277	22	individual	individual	ADJ
ftr-388	277	23	benefits	benefit	NOUN
ftr-388	277	24	(	(	PUNCT
ftr-388	277	25	i.e.	i.e.	X
ftr-388	277	26	,	,	PUNCT
ftr-388	277	27	no	no	DET
ftr-388	277	28	material	material	ADJ
ftr-388	277	29	fiscal	fiscal	ADJ
ftr-388	277	30	exchange	exchange	NOUN
ftr-388	277	31	equity	equity	NOUN
ftr-388	277	32	)	)	PUNCT
ftr-388	277	33	if	if	SCONJ
ftr-388	277	34	the	the	DET
ftr-388	277	35	taxes	taxis	NOUN
ftr-388	277	36	help	help	VERB
ftr-388	277	37	the	the	DET
ftr-388	277	38	group	group	NOUN
ftr-388	277	39	.	.	PUNCT
ftr-388	278	1	moreover	moreover	ADV
ftr-388	278	2	,	,	PUNCT
ftr-388	278	3	this	this	DET
ftr-388	278	4	person	person	NOUN
ftr-388	278	5	might	might	AUX
ftr-388	278	6	consider	consider	VERB
ftr-388	278	7	the	the	DET
ftr-388	278	8	reduction	reduction	NOUN
ftr-388	278	9	of	of	ADP
ftr-388	278	10	inequality	inequality	NOUN
ftr-388	278	11	and	and	CCONJ
ftr-388	278	12	the	the	DET
ftr-388	278	13	provision	provision	NOUN
ftr-388	278	14	of	of	ADP
ftr-388	278	15	goods	good	NOUN
ftr-388	278	16	to	to	ADP
ftr-388	278	17	others	other	NOUN
ftr-388	278	18	a	a	DET
ftr-388	278	19	benefit	benefit	NOUN
ftr-388	278	20	when	when	SCONJ
ftr-388	278	21	determining	determine	VERB
ftr-388	278	22	whether	whether	SCONJ
ftr-388	278	23	there	there	PRON
ftr-388	278	24	is	be	VERB
ftr-388	278	25	fiscal	fiscal	ADJ
ftr-388	278	26	equity	equity	NOUN
ftr-388	278	27	.	.	PUNCT
ftr-388	279	1	she	she	PRON
ftr-388	279	2	will	will	AUX
ftr-388	279	3	see24	see24	AUX
ftr-388	279	4	paying	pay	VERB
ftr-388	279	5	taxes	taxis	NOUN
ftr-388	279	6	as	as	ADP
ftr-388	279	7	a	a	DET
ftr-388	279	8	gain	gain	NOUN
ftr-388	279	9	,	,	PUNCT
ftr-388	279	10	fulfilling	fulfil	VERB
ftr-388	279	11	personal	personal	ADJ
ftr-388	279	12	desires	desire	NOUN
ftr-388	279	13	and	and	CCONJ
ftr-388	279	14	civic	civic	ADJ
ftr-388	279	15	obligations	obligation	NOUN
ftr-388	279	16	and	and	CCONJ
ftr-388	279	17	not	not	PART
ftr-388	279	18	just	just	ADV
ftr-388	279	19	a	a	DET
ftr-388	279	20	loss	loss	NOUN
ftr-388	279	21	of	of	ADP
ftr-388	279	22	personal	personal	ADJ
ftr-388	279	23	income	income	NOUN
ftr-388	279	24	.	.	PUNCT
ftr-388	280	1	as	as	ADP
ftr-388	280	2	a	a	DET
ftr-388	280	3	result	result	NOUN
ftr-388	280	4	,	,	PUNCT
ftr-388	280	5	according	accord	VERB
ftr-388	280	6	to	to	ADP
ftr-388	280	7	prospect	prospect	PROPN
ftr-388	280	8	theory	theory	NOUN
ftr-388	280	9	,	,	PUNCT
ftr-388	280	10	she	she	PRON
ftr-388	280	11	will	will	AUX
ftr-388	280	12	be	be	AUX
ftr-388	280	13	risk	risk	NOUN
ftr-388	280	14	-	-	PUNCT
ftr-388	280	15	averse	averse	ADJ
ftr-388	280	16	and	and	CCONJ
ftr-388	280	17	more	more	ADV
ftr-388	280	18	willing	willing	ADJ
ftr-388	280	19	to	to	PART
ftr-388	280	20	comply	comply	VERB
ftr-388	280	21	.	.	PUNCT
ftr-388	281	1	two	two	NUM
ftr-388	281	2	other	other	ADJ
ftr-388	281	3	“	"	PUNCT
ftr-388	281	4	schemas	schema	NOUN
ftr-388	281	5	”	"	PUNCT
ftr-388	281	6	or	or	CCONJ
ftr-388	281	7	“	"	PUNCT
ftr-388	281	8	world	world	NOUN
ftr-388	281	9	views	view	NOUN
ftr-388	281	10	”	"	PUNCT
ftr-388	281	11	with	with	ADP
ftr-388	281	12	deep	deep	ADJ
ftr-388	281	13	historical	historical	ADJ
ftr-388	281	14	roots	root	NOUN
ftr-388	281	15	in	in	ADP
ftr-388	281	16	american	american	ADJ
ftr-388	281	17	history	history	NOUN
ftr-388	281	18	and	and	CCONJ
ftr-388	281	19	politics	politic	NOUN
ftr-388	281	20	can	can	AUX
ftr-388	281	21	negatively	negatively	ADV
ftr-388	281	22	influence	influence	VERB
ftr-388	281	23	tax	tax	NOUN
ftr-388	281	24	compliance	compliance	NOUN
ftr-388	281	25	–	–	PUNCT
ftr-388	281	26	a	a	DET
ftr-388	281	27	general	general	ADJ
ftr-388	281	28	anti	anti	ADJ
ftr-388	281	29	-	-	ADJ
ftr-388	281	30	tax	tax	ADJ
ftr-388	281	31	schema	schema	NOUN
ftr-388	281	32	and	and	CCONJ
ftr-388	281	33	an	an	DET
ftr-388	281	34	anti	anti	ADJ
ftr-388	281	35	-	-	ADJ
ftr-388	281	36	establishment	establishment	ADJ
ftr-388	281	37	schema	schema	NOUN
ftr-388	281	38	.	.	PUNCT
ftr-388	282	1	as	as	ADP
ftr-388	282	2	to	to	ADP
ftr-388	282	3	the	the	DET
ftr-388	282	4	first	first	ADJ
ftr-388	282	5	,	,	PUNCT
ftr-388	282	6	although	although	SCONJ
ftr-388	282	7	tax	tax	NOUN
ftr-388	282	8	compliance	compliance	NOUN
ftr-388	282	9	–	–	PUNCT
ftr-388	282	10	and	and	CCONJ
ftr-388	282	11	tax	tax	NOUN
ftr-388	282	12	morale	morale	NOUN
ftr-388	282	13	–	–	PUNCT
ftr-388	282	14	is	be	AUX
ftr-388	282	15	relatively	relatively	ADV
ftr-388	282	16	high	high	ADJ
ftr-388	282	17	in	in	ADP
ftr-388	282	18	the	the	DET
ftr-388	282	19	united	united	PROPN
ftr-388	282	20	states	states	PROPN
ftr-388	282	21	compared	compare	VERB
ftr-388	282	22	to	to	ADP
ftr-388	282	23	other	other	ADJ
ftr-388	282	24	countries	country	NOUN
ftr-388	282	25	,	,	PUNCT
ftr-388	282	26	many	many	ADJ
ftr-388	282	27	americans	americans	PROPN
ftr-388	282	28	harbor	harbor	VERB
ftr-388	282	29	strong	strong	ADJ
ftr-388	282	30	anti	anti	ADJ
ftr-388	282	31	-	-	ADJ
ftr-388	282	32	tax	tax	ADJ
ftr-388	282	33	sentiments	sentiment	NOUN
ftr-388	282	34	which	which	PRON
ftr-388	282	35	are	be	AUX
ftr-388	282	36	part	part	NOUN
ftr-388	282	37	of	of	ADP
ftr-388	282	38	a	a	DET
ftr-388	282	39	national	national	ADJ
ftr-388	282	40	anti	anti	ADJ
ftr-388	282	41	-	-	ADJ
ftr-388	282	42	tax	tax	ADJ
ftr-388	282	43	schema	schema	NOUN
ftr-388	282	44	that	that	PRON
ftr-388	282	45	reaches	reach	VERB
ftr-388	282	46	back	back	ADV
ftr-388	282	47	to	to	ADP
ftr-388	282	48	the	the	DET
ftr-388	282	49	founding	founding	NOUN
ftr-388	282	50	of	of	ADP
ftr-388	282	51	the	the	DET
ftr-388	282	52	nation	nation	NOUN
ftr-388	282	53	and	and	CCONJ
ftr-388	282	54	forward	forward	ADV
ftr-388	282	55	to	to	ADP
ftr-388	282	56	the	the	DET
ftr-388	282	57	present	present	NOUN
ftr-388	282	58	.	.	PUNCT
ftr-388	283	1	protesting	protest	VERB
ftr-388	283	2	a	a	DET
ftr-388	283	3	tax	tax	NOUN
ftr-388	283	4	by	by	ADP
ftr-388	283	5	dumping	dump	VERB
ftr-388	283	6	tea	tea	NOUN
ftr-388	283	7	in	in	ADP
ftr-388	283	8	the	the	DET
ftr-388	283	9	boston	boston	PROPN
ftr-388	283	10	harbor	harbor	NOUN
ftr-388	283	11	was	be	AUX
ftr-388	283	12	patriotic	patriotic	ADJ
ftr-388	283	13	in	in	ADP
ftr-388	283	14	the	the	DET
ftr-388	283	15	18th	18th	ADJ
ftr-388	283	16	century	century	NOUN
ftr-388	283	17	and	and	CCONJ
ftr-388	283	18	this	this	DET
ftr-388	283	19	symbolic	symbolic	ADJ
ftr-388	283	20	gesture	gesture	NOUN
ftr-388	283	21	resonated	resonate	VERB
ftr-388	283	22	in	in	ADP
ftr-388	283	23	the	the	DET
ftr-388	283	24	20th	20th	ADJ
ftr-388	283	25	century	century	NOUN
ftr-388	283	26	when	when	SCONJ
ftr-388	283	27	the	the	DET
ftr-388	283	28	internal	internal	ADJ
ftr-388	283	29	revenue	revenue	NOUN
ftr-388	283	30	code	code	NOUN
ftr-388	283	31	was	be	AUX
ftr-388	283	32	dumped	dump	VERB
ftr-388	283	33	into	into	ADP
ftr-388	283	34	the	the	DET
ftr-388	283	35	harbor	harbor	NOUN
ftr-388	283	36	.	.	PUNCT
ftr-388	284	1	many	many	ADJ
ftr-388	284	2	tie	tie	VERB
ftr-388	284	3	freedom	freedom	NOUN
ftr-388	284	4	from	from	ADP
ftr-388	284	5	tax	tax	NOUN
ftr-388	284	6	to	to	ADP
ftr-388	284	7	liberty	liberty	NOUN
ftr-388	284	8	and	and	CCONJ
ftr-388	284	9	to	to	PART
ftr-388	284	10	be	be	AUX
ftr-388	284	11	anti	anti	ADJ
ftr-388	284	12	-	-	ADJ
ftr-388	284	13	tax	tax	NOUN
ftr-388	284	14	is	be	AUX
ftr-388	284	15	seen	see	VERB
ftr-388	284	16	as	as	ADP
ftr-388	284	17	patriotic	patriotic	ADJ
ftr-388	284	18	.	.	PUNCT
ftr-388	285	1	there	there	PRON
ftr-388	285	2	is	be	VERB
ftr-388	285	3	some	some	DET
ftr-388	285	4	evidence	evidence	NOUN
ftr-388	285	5	that	that	SCONJ
ftr-388	285	6	an	an	DET
ftr-388	285	7	anti	anti	ADJ
ftr-388	285	8	-	-	ADJ
ftr-388	285	9	establishment	establishment	ADJ
ftr-388	285	10	schema,25	schema,25	NOUN
ftr-388	285	11	23	23	NUM
ftr-388	285	12	.	.	PUNCT
ftr-388	286	1	see	see	VERB
ftr-388	286	2	,	,	PUNCT
ftr-388	286	3	e.g.	e.g.	ADV
ftr-388	286	4	,	,	PUNCT
ftr-388	286	5	kahan	kahan	PROPN
ftr-388	286	6	&	&	CCONJ
ftr-388	286	7	braman	braman	PROPN
ftr-388	286	8	,	,	PUNCT
ftr-388	286	9	supra	supra	PROPN
ftr-388	286	10	note14	note14	PROPN
ftr-388	286	11	,	,	PUNCT
ftr-388	286	12	at	at	ADP
ftr-388	286	13	153	153	NUM
ftr-388	286	14	(	(	PUNCT
ftr-388	286	15	citing	cite	VERB
ftr-388	286	16	mary	mary	PROPN
ftr-388	286	17	douglas	douglas	PROPN
ftr-388	286	18	and	and	CCONJ
ftr-388	286	19	political	political	ADJ
ftr-388	286	20	scientist	scientist	NOUN
ftr-388	286	21	aaron	aaron	PROPN
ftr-388	286	22	wildavsky	wildavsky	PROPN
ftr-388	286	23	,	,	PUNCT
ftr-388	286	24	risk	risk	NOUN
ftr-388	286	25	and	and	CCONJ
ftr-388	286	26	culture	culture	NOUN
ftr-388	286	27	(	(	PUNCT
ftr-388	286	28	1982	1982	NUM
ftr-388	286	29	)	)	PUNCT
ftr-388	286	30	)	)	PUNCT
ftr-388	286	31	;	;	PUNCT
ftr-388	286	32	daniel	daniel	PROPN
ftr-388	286	33	w.	w.	PROPN
ftr-388	286	34	barrett	barrett	PROPN
ftr-388	286	35	,	,	PUNCT
ftr-388	286	36	wilhelmina	wilhelmina	PROPN
ftr-388	286	37	wosinska	wosinska	PROPN
ftr-388	286	38	,	,	PUNCT
ftr-388	286	39	jonathan	jonathan	PROPN
ftr-388	286	40	butner	butner	PROPN
ftr-388	286	41	,	,	PUNCT
ftr-388	286	42	petia	petia	PROPN
ftr-388	286	43	petrova	petrova	PROPN
ftr-388	286	44	,	,	PUNCT
ftr-388	286	45	malgorzata	malgorzata	NOUN
ftr-388	286	46	gornik	gornik	NOUN
ftr-388	286	47	-	-	PUNCT
ftr-388	286	48	durose	durose	VERB
ftr-388	286	49	&	&	CCONJ
ftr-388	286	50	robert	robert	PROPN
ftr-388	286	51	b.	b.	PROPN
ftr-388	286	52	cialdini	cialdini	PROPN
ftr-388	286	53	,	,	PUNCT
ftr-388	286	54	individual	individual	ADJ
ftr-388	286	55	differences	difference	NOUN
ftr-388	286	56	in	in	ADP
ftr-388	286	57	the	the	DET
ftr-388	286	58	motivation	motivation	NOUN
ftr-388	286	59	to	to	PART
ftr-388	286	60	comply	comply	VERB
ftr-388	286	61	across	across	ADP
ftr-388	286	62	cultures	culture	NOUN
ftr-388	286	63	:	:	PUNCT
ftr-388	286	64	the	the	DET
ftr-388	286	65	impact	impact	NOUN
ftr-388	286	66	of	of	ADP
ftr-388	286	67	social	social	ADJ
ftr-388	286	68	obligation	obligation	NOUN
ftr-388	286	69	,	,	PUNCT
ftr-388	286	70	37	37	NUM
ftr-388	286	71	personality	personality	NOUN
ftr-388	286	72	and	and	CCONJ
ftr-388	286	73	individual	individual	ADJ
ftr-388	286	74	differences	difference	NOUN
ftr-388	286	75	19	19	NUM
ftr-388	286	76	(	(	PUNCT
ftr-388	286	77	2004	2004	NUM
ftr-388	286	78	)	)	PUNCT
ftr-388	286	79	.	.	PUNCT
ftr-388	287	1	24	24	NUM
ftr-388	287	2	.	.	X
ftr-388	288	1	see	see	VERB
ftr-388	288	2	,	,	PUNCT
ftr-388	288	3	e.g.	e.g.	ADV
ftr-388	288	4	,	,	PUNCT
ftr-388	288	5	barrett	barrett	PROPN
ftr-388	288	6	,	,	PUNCT
ftr-388	288	7	et	et	PROPN
ftr-388	288	8	al	al	PROPN
ftr-388	288	9	.	.	PROPN
ftr-388	288	10	,	,	PUNCT
ftr-388	288	11	supra	supra	PROPN
ftr-388	288	12	note	note	VERB
ftr-388	289	1	23	23	NUM
ftr-388	289	2	.	.	PUNCT
ftr-388	289	3	accord	accord	NOUN
ftr-388	289	4	,	,	PUNCT
ftr-388	289	5	michael	michael	PROPN
ftr-388	289	6	wenzel	wenzel	PROPN
ftr-388	289	7	,	,	PUNCT
ftr-388	289	8	an	an	DET
ftr-388	289	9	analysis	analysis	NOUN
ftr-388	289	10	of	of	ADP
ftr-388	289	11	norm	norm	NOUN
ftr-388	289	12	processes	process	NOUN
ftr-388	289	13	in	in	ADP
ftr-388	289	14	tax	tax	NOUN
ftr-388	289	15	compliance	compliance	NOUN
ftr-388	289	16	,	,	PUNCT
ftr-388	289	17	25	25	NUM
ftr-388	289	18	j.	j.	PROPN
ftr-388	289	19	econ	econ	PROPN
ftr-388	289	20	.	.	PUNCT
ftr-388	290	1	psychol	psychol	PROPN
ftr-388	290	2	.	.	PROPN
ftr-388	290	3	213	213	NUM
ftr-388	290	4	,	,	PUNCT
ftr-388	290	5	222(2004	222(2004	NUM
ftr-388	290	6	)	)	PUNCT
ftr-388	291	1	(	(	PUNCT
ftr-388	291	2	finding	find	VERB
ftr-388	291	3	that	that	SCONJ
ftr-388	291	4	social	social	ADJ
ftr-388	291	5	norms	norm	NOUN
ftr-388	291	6	that	that	PRON
ftr-388	291	7	are	be	AUX
ftr-388	291	8	internalized	internalize	VERB
ftr-388	291	9	as	as	ADP
ftr-388	291	10	personal	personal	ADJ
ftr-388	291	11	norms	norm	NOUN
ftr-388	291	12	positively	positively	ADV
ftr-388	291	13	affect	affect	VERB
ftr-388	291	14	compliance	compliance	NOUN
ftr-388	291	15	,	,	PUNCT
ftr-388	291	16	but	but	CCONJ
ftr-388	291	17	otherwise	otherwise	ADV
ftr-388	291	18	do	do	AUX
ftr-388	291	19	not	not	PART
ftr-388	291	20	have	have	VERB
ftr-388	291	21	a	a	DET
ftr-388	291	22	significant	significant	ADJ
ftr-388	291	23	effect	effect	NOUN
ftr-388	291	24	)	)	PUNCT
ftr-388	291	25	.	.	PUNCT
ftr-388	292	1	25	25	NUM
ftr-388	292	2	.	.	PUNCT
ftr-388	292	3	president	president	PROPN
ftr-388	292	4	reagan	reagan	PROPN
ftr-388	292	5	,	,	PUNCT
ftr-388	292	6	for	for	ADP
ftr-388	292	7	example	example	NOUN
ftr-388	292	8	,	,	PUNCT
ftr-388	292	9	on	on	ADP
ftr-388	292	10	the	the	DET
ftr-388	292	11	signing	signing	NOUN
ftr-388	292	12	of	of	ADP
ftr-388	292	13	the	the	DET
ftr-388	292	14	tax	tax	NOUN
ftr-388	292	15	reform	reform	NOUN
ftr-388	292	16	act	act	NOUN
ftr-388	292	17	of	of	ADP
ftr-388	292	18	1986	1986	NUM
ftr-388	292	19	,	,	PUNCT
ftr-388	292	20	called	call	VERB
ftr-388	292	21	the	the	DET
ftr-388	292	22	prior	prior	ADJ
ftr-388	292	23	code	code	NOUN
ftr-388	292	24	“	"	PUNCT
ftr-388	292	25	un	un	PROPN
ftr-388	292	26	-	-	ADJ
ftr-388	292	27	american	american	ADJ
ftr-388	292	28	”	"	PUNCT
ftr-388	292	29	stating	state	VERB
ftr-388	292	30	that	that	SCONJ
ftr-388	292	31	“	"	PUNCT
ftr-388	292	32	throughout	throughout	ADP
ftr-388	292	33	history	history	NOUN
ftr-388	292	34	,	,	PUNCT
ftr-388	292	35	the	the	DET
ftr-388	292	36	oppressive	oppressive	ADJ
ftr-388	292	37	hand	hand	NOUN
ftr-388	292	38	of	of	ADP
ftr-388	292	39	government	government	NOUN
ftr-388	292	40	has	have	AUX
ftr-388	292	41	fallen	fall	VERB
ftr-388	292	42	most	most	ADV
ftr-388	292	43	heavily	heavily	ADV
ftr-388	292	44	on	on	ADP
ftr-388	292	45	the	the	DET
ftr-388	292	46	economic	economic	ADJ
ftr-388	292	47	life	life	NOUN
ftr-388	292	48	of	of	ADP
ftr-388	292	49	the	the	DET
ftr-388	292	50	individuals	individual	NOUN
ftr-388	292	51	.	.	PUNCT
ftr-388	293	1	and	and	CCONJ
ftr-388	293	2	,	,	PUNCT
ftr-388	293	3	more	more	ADV
ftr-388	293	4	often	often	ADV
ftr-388	293	5	than	than	ADP
ftr-388	293	6	not	not	PART
ftr-388	293	7	,	,	PUNCT
ftr-388	293	8	it	it	PRON
ftr-388	293	9	is	be	AUX
ftr-388	293	10	inflation	inflation	NOUN
ftr-388	293	11	and	and	CCONJ
ftr-388	293	12	taxes	taxis	NOUN
ftr-388	293	13	that	that	PRON
ftr-388	293	14	have	have	AUX
ftr-388	293	15	undermined	undermine	VERB
ftr-388	293	16	livelihoods	livelihood	NOUN
ftr-388	293	17	and	and	CCONJ
ftr-388	293	18	constrained	constrain	VERB
ftr-388	293	19	their	their	PRON
ftr-388	293	20	freedoms	freedom	NOUN
ftr-388	293	21	.	.	PUNCT
ftr-388	293	22	”	"	PUNCT
ftr-388	294	1	president	president	PROPN
ftr-388	294	2	reagan	reagan	PROPN
ftr-388	294	3	’s	’s	PART
ftr-388	294	4	remarks	remark	NOUN
ftr-388	294	5	during	during	ADP
ftr-388	294	6	tax	tax	NOUN
ftr-388	294	7	2007	2007	NUM
ftr-388	294	8	]	]	PUNCT
ftr-388	294	9	a	a	DET
ftr-388	294	10	tax	tax	NOUN
ftr-388	294	11	morale	morale	NOUN
ftr-388	294	12	approach	approach	NOUN
ftr-388	294	13	to	to	ADP
ftr-388	294	14	compliance	compliance	NOUN
ftr-388	294	15	611	611	NUM
ftr-388	294	16	perhaps	perhaps	ADV
ftr-388	294	17	more	more	ADV
ftr-388	294	18	prevalent	prevalent	ADJ
ftr-388	294	19	with	with	ADP
ftr-388	294	20	those	those	PRON
ftr-388	294	21	who	who	PRON
ftr-388	294	22	have	have	VERB
ftr-388	294	23	an	an	DET
ftr-388	294	24	anti	anti	ADJ
ftr-388	294	25	-	-	ADJ
ftr-388	294	26	tax	tax	ADJ
ftr-388	294	27	and/or	and/or	CCONJ
ftr-388	294	28	individualistic	individualistic	ADJ
ftr-388	294	29	view	view	NOUN
ftr-388	294	30	,	,	PUNCT
ftr-388	294	31	is	be	AUX
ftr-388	294	32	significantly	significantly	ADV
ftr-388	294	33	related	relate	VERB
ftr-388	294	34	to	to	ADP
ftr-388	294	35	tax	tax	NOUN
ftr-388	294	36	compliance	compliance	NOUN
ftr-388	294	37	.	.	PUNCT
ftr-388	295	1	like	like	ADP
ftr-388	295	2	the	the	DET
ftr-388	295	3	anti	anti	ADJ
ftr-388	295	4	-	-	ADJ
ftr-388	295	5	tax	tax	ADJ
ftr-388	295	6	schema	schema	NOUN
ftr-388	295	7	the26	the26	ADP
ftr-388	295	8	anti	anti	ADJ
ftr-388	295	9	-	-	ADJ
ftr-388	295	10	establishment	establishment	ADJ
ftr-388	295	11	schema	schema	NOUN
ftr-388	295	12	–	–	PUNCT
ftr-388	295	13	a	a	DET
ftr-388	295	14	jeffersonian	jeffersonian	ADJ
ftr-388	295	15	belief	belief	NOUN
ftr-388	295	16	that	that	SCONJ
ftr-388	295	17	small	small	ADJ
ftr-388	295	18	government	government	NOUN
ftr-388	295	19	is	be	AUX
ftr-388	295	20	the	the	DET
ftr-388	295	21	best	good	ADJ
ftr-388	295	22	government	government	NOUN
ftr-388	295	23	–	–	PUNCT
ftr-388	295	24	has	have	VERB
ftr-388	295	25	deep	deep	ADJ
ftr-388	295	26	roots	root	NOUN
ftr-388	295	27	in	in	ADP
ftr-388	295	28	the	the	DET
ftr-388	295	29	american	american	ADJ
ftr-388	295	30	psyche	psyche	NOUN
ftr-388	295	31	.	.	PUNCT
ftr-388	296	1	logically	logically	ADV
ftr-388	296	2	,	,	PUNCT
ftr-388	296	3	a	a	DET
ftr-388	296	4	person	person	NOUN
ftr-388	296	5	operating	operate	VERB
ftr-388	296	6	under	under	ADP
ftr-388	296	7	this	this	DET
ftr-388	296	8	schema	schema	NOUN
ftr-388	296	9	might	might	AUX
ftr-388	296	10	support	support	VERB
ftr-388	296	11	a	a	DET
ftr-388	296	12	small	small	ADJ
ftr-388	296	13	tax	tax	NOUN
ftr-388	296	14	that	that	PRON
ftr-388	296	15	pays	pay	VERB
ftr-388	296	16	for	for	ADP
ftr-388	296	17	the	the	DET
ftr-388	296	18	small	small	ADJ
ftr-388	296	19	amount	amount	NOUN
ftr-388	296	20	of	of	ADP
ftr-388	296	21	necessary	necessary	ADJ
ftr-388	296	22	government	government	NOUN
ftr-388	296	23	.	.	PUNCT
ftr-388	297	1	however	however	ADV
ftr-388	297	2	,	,	PUNCT
ftr-388	297	3	in	in	ADP
ftr-388	297	4	practice	practice	NOUN
ftr-388	297	5	,	,	PUNCT
ftr-388	297	6	antipathy	antipathy	ADJ
ftr-388	297	7	to	to	ADP
ftr-388	297	8	government	government	NOUN
ftr-388	297	9	and	and	CCONJ
ftr-388	297	10	antipathy	antipathy	ADJ
ftr-388	297	11	to	to	PART
ftr-388	297	12	tax	tax	NOUN
ftr-388	297	13	frequently	frequently	ADV
ftr-388	297	14	accompany	accompany	VERB
ftr-388	297	15	each	each	DET
ftr-388	297	16	other	other	ADJ
ftr-388	297	17	,	,	PUNCT
ftr-388	297	18	especially	especially	ADV
ftr-388	297	19	if	if	SCONJ
ftr-388	297	20	the	the	DET
ftr-388	297	21	tax	tax	NOUN
ftr-388	297	22	and	and	CCONJ
ftr-388	297	23	the	the	DET
ftr-388	297	24	government	government	NOUN
ftr-388	297	25	are	be	AUX
ftr-388	297	26	larger	large	ADJ
ftr-388	297	27	than	than	ADP
ftr-388	297	28	one	one	NUM
ftr-388	297	29	prefers	prefer	NOUN
ftr-388	297	30	.	.	PUNCT
ftr-388	298	1	world	world	NOUN
ftr-388	298	2	views	view	VERB
ftr-388	298	3	not	not	PART
ftr-388	298	4	only	only	ADV
ftr-388	298	5	affect	affect	VERB
ftr-388	298	6	attitudes	attitude	NOUN
ftr-388	298	7	towards	towards	ADP
ftr-388	298	8	a	a	DET
ftr-388	298	9	substantive	substantive	ADJ
ftr-388	298	10	policy	policy	NOUN
ftr-388	298	11	,	,	PUNCT
ftr-388	298	12	but	but	CCONJ
ftr-388	298	13	also	also	ADV
ftr-388	298	14	affect	affect	VERB
ftr-388	298	15	responses	response	NOUN
ftr-388	298	16	to	to	ADP
ftr-388	298	17	methods	method	NOUN
ftr-388	298	18	of	of	ADP
ftr-388	298	19	enforcing	enforce	VERB
ftr-388	298	20	the	the	DET
ftr-388	298	21	policy	policy	NOUN
ftr-388	298	22	.	.	PUNCT
ftr-388	299	1	a	a	DET
ftr-388	299	2	policy	policy	NOUN
ftr-388	299	3	may	may	AUX
ftr-388	299	4	be	be	AUX
ftr-388	299	5	consistent	consistent	ADJ
ftr-388	299	6	with	with	ADP
ftr-388	299	7	a	a	DET
ftr-388	299	8	person	person	NOUN
ftr-388	299	9	’s	’s	PART
ftr-388	299	10	world	world	NOUN
ftr-388	299	11	view	view	NOUN
ftr-388	299	12	,	,	PUNCT
ftr-388	299	13	but	but	CCONJ
ftr-388	299	14	the	the	DET
ftr-388	299	15	method	method	NOUN
ftr-388	299	16	of	of	ADP
ftr-388	299	17	enforcement	enforcement	NOUN
ftr-388	299	18	may	may	AUX
ftr-388	299	19	not	not	PART
ftr-388	299	20	.	.	PUNCT
ftr-388	300	1	shaming	shame	VERB
ftr-388	300	2	is	be	AUX
ftr-388	300	3	an	an	DET
ftr-388	300	4	example	example	NOUN
ftr-388	300	5	of	of	ADP
ftr-388	300	6	such	such	DET
ftr-388	300	7	a	a	DET
ftr-388	300	8	policy	policy	NOUN
ftr-388	300	9	.	.	PUNCT
ftr-388	301	1	recently	recently	ADV
ftr-388	301	2	,	,	PUNCT
ftr-388	301	3	shaming	shame	VERB
ftr-388	301	4	has	have	AUX
ftr-388	301	5	gained	gain	VERB
ftr-388	301	6	attention	attention	NOUN
ftr-388	301	7	in	in	ADP
ftr-388	301	8	several	several	ADJ
ftr-388	301	9	legal	legal	ADJ
ftr-388	301	10	areas	area	NOUN
ftr-388	301	11	such	such	ADJ
ftr-388	301	12	as	as	ADP
ftr-388	301	13	criminal	criminal	ADJ
ftr-388	301	14	law	law	NOUN
ftr-388	301	15	as	as	ADP
ftr-388	301	16	an	an	DET
ftr-388	301	17	alternative	alternative	NOUN
ftr-388	301	18	to	to	ADP
ftr-388	301	19	more	more	ADV
ftr-388	301	20	traditional	traditional	ADJ
ftr-388	301	21	enforcement	enforcement	NOUN
ftr-388	301	22	techniques	technique	NOUN
ftr-388	301	23	such	such	ADJ
ftr-388	301	24	as	as	ADP
ftr-388	301	25	imprisonment	imprisonment	NOUN
ftr-388	301	26	.	.	PUNCT
ftr-388	302	1	it	it	PRON
ftr-388	302	2	is	be	AUX
ftr-388	302	3	also	also	ADV
ftr-388	302	4	being	be	AUX
ftr-388	302	5	used	use	VERB
ftr-388	302	6	in	in	ADP
ftr-388	302	7	the	the	DET
ftr-388	302	8	tax	tax	NOUN
ftr-388	302	9	area	area	NOUN
ftr-388	302	10	.	.	PUNCT
ftr-388	303	1	several	several	ADJ
ftr-388	303	2	states	state	NOUN
ftr-388	303	3	,	,	PUNCT
ftr-388	303	4	such	such	ADJ
ftr-388	303	5	as	as	ADP
ftr-388	303	6	alabama	alabama	PROPN
ftr-388	303	7	,	,	PUNCT
ftr-388	303	8	california	california	PROPN
ftr-388	303	9	,	,	PUNCT
ftr-388	303	10	north	north	PROPN
ftr-388	303	11	carolina	carolina	PROPN
ftr-388	303	12	and	and	CCONJ
ftr-388	303	13	wisconsin	wisconsin	PROPN
ftr-388	303	14	have	have	AUX
ftr-388	303	15	used	use	VERB
ftr-388	303	16	shaming	shame	VERB
ftr-388	303	17	devices	device	NOUN
ftr-388	303	18	by	by	ADP
ftr-388	303	19	publicizing	publicize	VERB
ftr-388	303	20	the	the	DET
ftr-388	303	21	names	name	NOUN
ftr-388	303	22	of	of	ADP
ftr-388	303	23	delinquent	delinquent	ADJ
ftr-388	303	24	taxpayers	taxpayer	NOUN
ftr-388	303	25	.	.	PUNCT
ftr-388	304	1	even	even	ADV
ftr-388	304	2	the	the	DET
ftr-388	304	3	internal	internal	ADJ
ftr-388	304	4	revenue	revenue	NOUN
ftr-388	304	5	code	code	NOUN
ftr-388	304	6	has	have	AUX
ftr-388	304	7	a	a	DET
ftr-388	304	8	limited	limited	ADJ
ftr-388	304	9	amount	amount	NOUN
ftr-388	304	10	of	of	ADP
ftr-388	304	11	shaming	shame	VERB
ftr-388	304	12	:	:	PUNCT
ftr-388	304	13	section	section	NOUN
ftr-388	304	14	6039g(d	6039g(d	NOUN
ftr-388	304	15	)	)	PUNCT
ftr-388	304	16	publicizes	publicize	VERB
ftr-388	304	17	in	in	ADP
ftr-388	304	18	the	the	DET
ftr-388	304	19	federal	federal	ADJ
ftr-388	304	20	register	register	VERB
ftr-388	304	21	the	the	DET
ftr-388	304	22	names	name	NOUN
ftr-388	304	23	of	of	ADP
ftr-388	304	24	taxpayers	taxpayer	NOUN
ftr-388	304	25	who	who	PRON
ftr-388	304	26	expatriate	expatriate	VERB
ftr-388	304	27	for	for	ADP
ftr-388	304	28	tax	tax	NOUN
ftr-388	304	29	reasons	reason	NOUN
ftr-388	304	30	.	.	PUNCT
ftr-388	305	1	in	in	ADP
ftr-388	305	2	some	some	DET
ftr-388	305	3	situations	situation	NOUN
ftr-388	305	4	,	,	PUNCT
ftr-388	305	5	however	however	ADV
ftr-388	305	6	,	,	PUNCT
ftr-388	305	7	shaming	shame	VERB
ftr-388	305	8	sanctions	sanction	NOUN
ftr-388	305	9	may	may	AUX
ftr-388	305	10	not	not	PART
ftr-388	305	11	only	only	ADV
ftr-388	305	12	be	be	AUX
ftr-388	305	13	ineffective	ineffective	ADJ
ftr-388	305	14	but	but	CCONJ
ftr-388	305	15	they	they	PRON
ftr-388	305	16	may	may	AUX
ftr-388	305	17	also	also	ADV
ftr-388	305	18	backfire	backfire	VERB
ftr-388	305	19	.	.	PUNCT
ftr-388	306	1	they	they	PRON
ftr-388	306	2	are	be	AUX
ftr-388	306	3	ineffective	ineffective	ADJ
ftr-388	306	4	on	on	ADP
ftr-388	306	5	individuals	individual	NOUN
ftr-388	306	6	who	who	PRON
ftr-388	306	7	are	be	AUX
ftr-388	306	8	not	not	PART
ftr-388	306	9	ashamed	ashamed	ADJ
ftr-388	306	10	of	of	ADP
ftr-388	306	11	their	their	PRON
ftr-388	306	12	behavior	behavior	NOUN
ftr-388	306	13	and/or	and/or	CCONJ
ftr-388	306	14	are	be	AUX
ftr-388	306	15	not	not	PART
ftr-388	306	16	concerned	concern	VERB
ftr-388	306	17	for	for	ADP
ftr-388	306	18	other	other	ADJ
ftr-388	306	19	reasons	reason	NOUN
ftr-388	306	20	such	such	ADJ
ftr-388	306	21	as	as	ADP
ftr-388	306	22	reputation	reputation	NOUN
ftr-388	306	23	that	that	SCONJ
ftr-388	306	24	others	other	NOUN
ftr-388	306	25	know	know	VERB
ftr-388	306	26	they	they	PRON
ftr-388	306	27	have	have	AUX
ftr-388	306	28	violated	violate	VERB
ftr-388	306	29	a	a	DET
ftr-388	306	30	compliance	compliance	NOUN
ftr-388	306	31	norm	norm	NOUN
ftr-388	306	32	.	.	PUNCT
ftr-388	307	1	shaming	shame	VERB
ftr-388	307	2	may	may	AUX
ftr-388	307	3	also	also	ADV
ftr-388	307	4	be	be	AUX
ftr-388	307	5	ineffective	ineffective	ADJ
ftr-388	307	6	for	for	ADP
ftr-388	307	7	a	a	DET
ftr-388	307	8	person	person	NOUN
ftr-388	307	9	who	who	PRON
ftr-388	307	10	has	have	AUX
ftr-388	307	11	internalized	internalize	VERB
ftr-388	307	12	the	the	DET
ftr-388	307	13	norm	norm	NOUN
ftr-388	307	14	but	but	CCONJ
ftr-388	307	15	has	have	VERB
ftr-388	307	16	an	an	DET
ftr-388	307	17	individualistic	individualistic	ADJ
ftr-388	307	18	world	world	NOUN
ftr-388	307	19	view	view	NOUN
ftr-388	307	20	.	.	PUNCT
ftr-388	308	1	such	such	DET
ftr-388	308	2	a	a	DET
ftr-388	308	3	person	person	NOUN
ftr-388	308	4	will	will	AUX
ftr-388	308	5	be	be	AUX
ftr-388	308	6	hostile	hostile	ADJ
ftr-388	308	7	to	to	ADP
ftr-388	308	8	shaming	shame	VERB
ftr-388	308	9	,	,	PUNCT
ftr-388	308	10	which	which	PRON
ftr-388	308	11	is	be	AUX
ftr-388	308	12	based	base	VERB
ftr-388	308	13	on	on	ADP
ftr-388	308	14	a	a	DET
ftr-388	308	15	collectivist	collectivist	NOUN
ftr-388	308	16	,	,	PUNCT
ftr-388	308	17	communal	communal	ADJ
ftr-388	308	18	world	world	NOUN
ftr-388	308	19	view	view	NOUN
ftr-388	308	20	,	,	PUNCT
ftr-388	308	21	and	and	CCONJ
ftr-388	308	22	that	that	DET
ftr-388	308	23	hostility	hostility	NOUN
ftr-388	308	24	may	may	AUX
ftr-388	308	25	even	even	ADV
ftr-388	308	26	undermine	undermine	VERB
ftr-388	308	27	support	support	NOUN
ftr-388	308	28	for	for	ADP
ftr-388	308	29	the	the	DET
ftr-388	308	30	underlying	underlie	VERB
ftr-388	308	31	policy.27	policy.27	ADJ
ftr-388	308	32	people	people	NOUN
ftr-388	308	33	with	with	ADP
ftr-388	308	34	different	different	ADJ
ftr-388	308	35	world	world	NOUN
ftr-388	308	36	views	view	NOUN
ftr-388	308	37	/	/	SYM
ftr-388	308	38	cultural	cultural	ADJ
ftr-388	308	39	cognitions	cognition	NOUN
ftr-388	308	40	may	may	AUX
ftr-388	308	41	have	have	VERB
ftr-388	308	42	some	some	DET
ftr-388	308	43	social	social	ADJ
ftr-388	308	44	norms	norm	NOUN
ftr-388	308	45	and	and	CCONJ
ftr-388	308	46	personal	personal	ADJ
ftr-388	308	47	norms	norm	NOUN
ftr-388	308	48	that	that	PRON
ftr-388	308	49	are	be	AUX
ftr-388	308	50	the	the	DET
ftr-388	308	51	same	same	ADJ
ftr-388	308	52	,	,	PUNCT
ftr-388	308	53	but	but	CCONJ
ftr-388	308	54	others	other	NOUN
ftr-388	308	55	that	that	PRON
ftr-388	308	56	differ	differ	VERB
ftr-388	308	57	.	.	PUNCT
ftr-388	309	1	a	a	DET
ftr-388	309	2	bill	bill	NOUN
ftr-388	309	3	signing	signing	NOUN
ftr-388	309	4	ceremony	ceremony	NOUN
ftr-388	309	5	(	(	PUNCT
ftr-388	309	6	oct	oct	PROPN
ftr-388	309	7	.	.	PROPN
ftr-388	309	8	22	22	NUM
ftr-388	309	9	,	,	PUNCT
ftr-388	309	10	1986	1986	NUM
ftr-388	309	11	)	)	PUNCT
ftr-388	309	12	reprinted	reprint	VERB
ftr-388	309	13	in	in	ADP
ftr-388	309	14	33	33	NUM
ftr-388	309	15	tax	tax	NOUN
ftr-388	309	16	notes	note	NOUN
ftr-388	309	17	413	413	NUM
ftr-388	309	18	(	(	PUNCT
ftr-388	309	19	oct	oct	PROPN
ftr-388	309	20	.	.	PROPN
ftr-388	309	21	27	27	NUM
ftr-388	309	22	,	,	PUNCT
ftr-388	309	23	1986	1986	NUM
ftr-388	309	24	)	)	PUNCT
ftr-388	309	25	.	.	PUNCT
ftr-388	310	1	see	see	VERB
ftr-388	310	2	also	also	ADV
ftr-388	310	3	,	,	PUNCT
ftr-388	310	4	excerpts	excerpt	NOUN
ftr-388	310	5	from	from	ADP
ftr-388	310	6	the	the	DET
ftr-388	310	7	president	president	NOUN
ftr-388	310	8	’s	’s	PART
ftr-388	310	9	1988	1988	NUM
ftr-388	310	10	legislative	legislative	ADJ
ftr-388	310	11	and	and	CCONJ
ftr-388	310	12	administrative	administrative	ADJ
ftr-388	310	13	message	message	NOUN
ftr-388	310	14	to	to	ADP
ftr-388	310	15	congress	congress	PROPN
ftr-388	310	16	,	,	PUNCT
ftr-388	310	17	38	38	NUM
ftr-388	310	18	tax	tax	NOUN
ftr-388	310	19	notes	note	NOUN
ftr-388	310	20	499	499	NUM
ftr-388	310	21	(	(	PUNCT
ftr-388	310	22	feb	feb	X
ftr-388	310	23	.	.	PROPN
ftr-388	310	24	1	1	NUM
ftr-388	310	25	,	,	PUNCT
ftr-388	310	26	1988	1988	NUM
ftr-388	310	27	)	)	PUNCT
ftr-388	310	28	(	(	PUNCT
ftr-388	310	29	“	"	PUNCT
ftr-388	310	30	if	if	SCONJ
ftr-388	310	31	individuals	individual	NOUN
ftr-388	310	32	are	be	AUX
ftr-388	310	33	to	to	PART
ftr-388	310	34	possess	possess	VERB
ftr-388	310	35	genuine	genuine	ADJ
ftr-388	310	36	autonomy	autonomy	NOUN
ftr-388	310	37	then	then	ADV
ftr-388	310	38	they	they	PRON
ftr-388	310	39	must	must	AUX
ftr-388	310	40	be	be	AUX
ftr-388	310	41	free	free	ADJ
ftr-388	310	42	to	to	PART
ftr-388	310	43	control	control	VERB
ftr-388	310	44	their	their	PRON
ftr-388	310	45	own	own	ADJ
ftr-388	310	46	resources	resource	NOUN
ftr-388	310	47	,	,	PUNCT
ftr-388	310	48	to	to	PART
ftr-388	310	49	enjoy	enjoy	VERB
ftr-388	310	50	the	the	DET
ftr-388	310	51	fruits	fruit	NOUN
ftr-388	310	52	of	of	ADP
ftr-388	310	53	their	their	PRON
ftr-388	310	54	labor	labor	NOUN
ftr-388	310	55	,	,	PUNCT
ftr-388	310	56	and	and	CCONJ
ftr-388	310	57	to	to	PART
ftr-388	310	58	keep	keep	VERB
ftr-388	310	59	what	what	PRON
ftr-388	310	60	they	they	PRON
ftr-388	310	61	earn	earn	VERB
ftr-388	310	62	,	,	PUNCT
ftr-388	310	63	free	free	ADJ
ftr-388	310	64	from	from	ADP
ftr-388	310	65	excessive	excessive	ADJ
ftr-388	310	66	government	government	NOUN
ftr-388	310	67	taxation	taxation	NOUN
ftr-388	310	68	and	and	CCONJ
ftr-388	310	69	spending	spending	NOUN
ftr-388	310	70	.	.	PUNCT
ftr-388	310	71	”	"	PUNCT
ftr-388	310	72	)	)	PUNCT
ftr-388	310	73	.	.	PUNCT
ftr-388	311	1	see	see	VERB
ftr-388	311	2	generally	generally	ADV
ftr-388	311	3	marjorie	marjorie	PROPN
ftr-388	311	4	e.	e.	PROPN
ftr-388	311	5	kornhauser	kornhauser	PROPN
ftr-388	311	6	,	,	PUNCT
ftr-388	311	7	legitimacy	legitimacy	NOUN
ftr-388	311	8	and	and	CCONJ
ftr-388	311	9	the	the	DET
ftr-388	311	10	right	right	NOUN
ftr-388	311	11	of	of	ADP
ftr-388	311	12	revolution	revolution	NOUN
ftr-388	311	13	:	:	PUNCT
ftr-388	311	14	the	the	DET
ftr-388	311	15	role	role	NOUN
ftr-388	311	16	of	of	ADP
ftr-388	311	17	tax	tax	NOUN
ftr-388	311	18	protests	protest	NOUN
ftr-388	311	19	and	and	CCONJ
ftr-388	311	20	anti	anti	ADJ
ftr-388	311	21	-	-	ADJ
ftr-388	311	22	tax	tax	ADJ
ftr-388	311	23	rhetoric	rhetoric	NOUN
ftr-388	311	24	in	in	ADP
ftr-388	311	25	america	america	PROPN
ftr-388	311	26	,	,	PUNCT
ftr-388	311	27	50	50	NUM
ftr-388	311	28	buff	buff	NOUN
ftr-388	311	29	.	.	PUNCT
ftr-388	312	1	l.	l.	PROPN
ftr-388	312	2	rev	rev	PROPN
ftr-388	312	3	.	.	PROPN
ftr-388	312	4	819	819	NUM
ftr-388	312	5	(	(	PUNCT
ftr-388	312	6	2002	2002	NUM
ftr-388	312	7	)	)	PUNCT
ftr-388	312	8	.	.	PUNCT
ftr-388	313	1	26	26	NUM
ftr-388	313	2	.	.	PUNCT
ftr-388	314	1	trivedi	trivedi	PROPN
ftr-388	314	2	,	,	PUNCT
ftr-388	314	3	shehata	shehata	PROPN
ftr-388	314	4	&	&	CCONJ
ftr-388	314	5	lynn	lynn	PROPN
ftr-388	314	6	,	,	PUNCT
ftr-388	314	7	supra	supra	PROPN
ftr-388	314	8	note	note	PROPN
ftr-388	314	9	22	22	NUM
ftr-388	314	10	,	,	PUNCT
ftr-388	314	11	at	at	ADP
ftr-388	314	12	177	177	NUM
ftr-388	314	13	,	,	PUNCT
ftr-388	314	14	187	187	NUM
ftr-388	314	15	(	(	PUNCT
ftr-388	314	16	finding	find	VERB
ftr-388	314	17	that	that	SCONJ
ftr-388	314	18	a	a	DET
ftr-388	314	19	taxpayer	taxpayer	NOUN
ftr-388	314	20	’s	’s	PART
ftr-388	314	21	level	level	NOUN
ftr-388	314	22	of	of	ADP
ftr-388	314	23	anti	anti	ADJ
ftr-388	314	24	-	-	ADJ
ftr-388	314	25	establishment	establishment	NOUN
ftr-388	314	26	is	be	AUX
ftr-388	314	27	statistically	statistically	ADV
ftr-388	314	28	significantly	significantly	ADV
ftr-388	314	29	related	relate	VERB
ftr-388	314	30	to	to	ADP
ftr-388	314	31	tax	tax	NOUN
ftr-388	314	32	compliance	compliance	NOUN
ftr-388	314	33	)	)	PUNCT
ftr-388	314	34	.	.	PUNCT
ftr-388	315	1	27	27	NUM
ftr-388	315	2	.	.	PUNCT
ftr-388	316	1	dan	dan	PROPN
ftr-388	316	2	m.	m.	PROPN
ftr-388	316	3	kahan	kahan	PROPN
ftr-388	316	4	has	have	AUX
ftr-388	316	5	recanted	recant	VERB
ftr-388	316	6	his	his	PRON
ftr-388	316	7	support	support	NOUN
ftr-388	316	8	of	of	ADP
ftr-388	316	9	shaming	shame	VERB
ftr-388	316	10	in	in	ADP
ftr-388	316	11	the	the	DET
ftr-388	316	12	criminal	criminal	ADJ
ftr-388	316	13	law	law	NOUN
ftr-388	316	14	area	area	NOUN
ftr-388	316	15	because	because	SCONJ
ftr-388	316	16	of	of	ADP
ftr-388	316	17	its	its	PRON
ftr-388	316	18	divisive	divisive	ADJ
ftr-388	316	19	nature	nature	NOUN
ftr-388	316	20	.	.	PUNCT
ftr-388	317	1	dan	dan	PROPN
ftr-388	317	2	m.	m.	PROPN
ftr-388	317	3	kahan	kahan	PROPN
ftr-388	317	4	,	,	PUNCT
ftr-388	317	5	what	what	PRON
ftr-388	317	6	’s	’	VERB
ftr-388	317	7	really	really	ADV
ftr-388	317	8	wrong	wrong	ADJ
ftr-388	317	9	with	with	ADP
ftr-388	317	10	shaming	shame	VERB
ftr-388	317	11	sanctions	sanction	NOUN
ftr-388	317	12	(	(	PUNCT
ftr-388	317	13	2006	2006	NUM
ftr-388	317	14	)	)	PUNCT
ftr-388	317	15	ssrn	ssrn	NOUN
ftr-388	317	16	914503	914503	NUM
ftr-388	317	17	,	,	PUNCT
ftr-388	317	18	at	at	ADP
ftr-388	317	19	http://papers.ssrn.com/abstract=914503	http://papers.ssrn.com/abstract=914503	ADV
ftr-388	317	20	.	.	PUNCT
ftr-388	318	1	(	(	PUNCT
ftr-388	318	2	arguing	argue	VERB
ftr-388	318	3	that	that	SCONJ
ftr-388	318	4	sanctions	sanction	NOUN
ftr-388	318	5	,	,	PUNCT
ftr-388	318	6	like	like	ADP
ftr-388	318	7	the	the	DET
ftr-388	318	8	policies	policy	NOUN
ftr-388	318	9	they	they	PRON
ftr-388	318	10	enforce	enforce	VERB
ftr-388	318	11	,	,	PUNCT
ftr-388	318	12	must	must	AUX
ftr-388	318	13	be	be	AUX
ftr-388	318	14	devised	devise	VERB
ftr-388	318	15	in	in	ADP
ftr-388	318	16	as	as	ADV
ftr-388	318	17	ambiguous	ambiguous	ADJ
ftr-388	318	18	a	a	DET
ftr-388	318	19	way	way	NOUN
ftr-388	318	20	as	as	ADP
ftr-388	318	21	possible	possible	ADJ
ftr-388	318	22	so	so	SCONJ
ftr-388	318	23	as	as	SCONJ
ftr-388	318	24	to	to	PART
ftr-388	318	25	appeal	appeal	VERB
ftr-388	318	26	to	to	ADP
ftr-388	318	27	people	people	NOUN
ftr-388	318	28	with	with	ADP
ftr-388	318	29	diverse	diverse	ADJ
ftr-388	318	30	world	world	NOUN
ftr-388	318	31	views	view	NOUN
ftr-388	318	32	;	;	PUNCT
ftr-388	318	33	shaming	shame	VERB
ftr-388	318	34	is	be	AUX
ftr-388	318	35	too	too	ADV
ftr-388	318	36	divisive	divisive	ADJ
ftr-388	318	37	)	)	PUNCT
ftr-388	318	38	.	.	PUNCT
ftr-388	319	1	612	612	NUM
ftr-388	319	2	florida	florida	PROPN
ftr-388	319	3	tax	tax	NOUN
ftr-388	319	4	review	review	NOUN
ftr-388	319	5	[	[	X
ftr-388	319	6	vol	vol	NOUN
ftr-388	319	7	.	.	NOUN
ftr-388	319	8	8:6	8:6	NUM
ftr-388	319	9	taxpayer	taxpayer	NOUN
ftr-388	319	10	with	with	ADP
ftr-388	319	11	an	an	DET
ftr-388	319	12	individualistic	individualistic	ADJ
ftr-388	319	13	world	world	NOUN
ftr-388	319	14	view	view	NOUN
ftr-388	319	15	,	,	PUNCT
ftr-388	319	16	for	for	ADP
ftr-388	319	17	example	example	NOUN
ftr-388	319	18	,	,	PUNCT
ftr-388	319	19	is	be	AUX
ftr-388	319	20	less	less	ADV
ftr-388	319	21	likely	likely	ADJ
ftr-388	319	22	to	to	PART
ftr-388	319	23	have	have	VERB
ftr-388	319	24	egalitarian	egalitarian	ADJ
ftr-388	319	25	values	value	NOUN
ftr-388	319	26	than	than	ADP
ftr-388	319	27	a	a	DET
ftr-388	319	28	collectivist	collectivist	NOUN
ftr-388	319	29	.	.	PUNCT
ftr-388	320	1	both	both	PRON
ftr-388	320	2	,	,	PUNCT
ftr-388	320	3	however	however	ADV
ftr-388	320	4	,	,	PUNCT
ftr-388	320	5	may	may	AUX
ftr-388	320	6	follow	follow	VERB
ftr-388	320	7	the	the	DET
ftr-388	320	8	same	same	ADJ
ftr-388	320	9	norm	norm	NOUN
ftr-388	320	10	of	of	ADP
ftr-388	320	11	procedural	procedural	ADJ
ftr-388	320	12	fairness	fairness	NOUN
ftr-388	320	13	.	.	PUNCT
ftr-388	321	1	the	the	DET
ftr-388	321	2	next	next	ADJ
ftr-388	321	3	section	section	NOUN
ftr-388	321	4	examines	examine	VERB
ftr-388	321	5	some	some	PRON
ftr-388	321	6	of	of	ADP
ftr-388	321	7	the	the	DET
ftr-388	321	8	social	social	ADJ
ftr-388	321	9	norms	norm	NOUN
ftr-388	321	10	and	and	CCONJ
ftr-388	321	11	personal	personal	ADJ
ftr-388	321	12	values	value	NOUN
ftr-388	321	13	that	that	PRON
ftr-388	321	14	affect	affect	VERB
ftr-388	321	15	tax	tax	NOUN
ftr-388	321	16	morale	morale	NOUN
ftr-388	321	17	generally	generally	ADV
ftr-388	321	18	.	.	PUNCT
ftr-388	322	1	b.	b.	PROPN
ftr-388	322	2	social	social	ADJ
ftr-388	322	3	norms	norm	NOUN
ftr-388	322	4	and	and	CCONJ
ftr-388	322	5	personal	personal	ADJ
ftr-388	322	6	values	value	NOUN
ftr-388	322	7	both	both	CCONJ
ftr-388	322	8	social	social	ADJ
ftr-388	322	9	and	and	CCONJ
ftr-388	322	10	personal	personal	ADJ
ftr-388	322	11	norms	norm	NOUN
ftr-388	322	12	affect	affect	VERB
ftr-388	322	13	tax	tax	NOUN
ftr-388	322	14	morale	morale	NOUN
ftr-388	322	15	.	.	PUNCT
ftr-388	323	1	social	social	ADJ
ftr-388	323	2	norms	norm	NOUN
ftr-388	323	3	–	–	PUNCT
ftr-388	323	4	shared	share	VERB
ftr-388	323	5	beliefs	belief	NOUN
ftr-388	323	6	concerning	concern	VERB
ftr-388	323	7	the	the	DET
ftr-388	323	8	manner	manner	NOUN
ftr-388	323	9	in	in	ADP
ftr-388	323	10	which	which	PRON
ftr-388	323	11	people	people	NOUN
ftr-388	323	12	should	should	AUX
ftr-388	323	13	behave	behave	VERB
ftr-388	323	14	–	–	PUNCT
ftr-388	323	15	are	be	AUX
ftr-388	323	16	enforced	enforce	VERB
ftr-388	323	17	by	by	ADP
ftr-388	323	18	informal	informal	ADJ
ftr-388	323	19	social	social	ADJ
ftr-388	323	20	sanctions	sanction	NOUN
ftr-388	323	21	.	.	PUNCT
ftr-388	324	1	they	they	PRON
ftr-388	324	2	are	be	AUX
ftr-388	324	3	external	external	ADJ
ftr-388	324	4	to	to	PART
ftr-388	324	5	individuals28	individuals28	VERB
ftr-388	324	6	whereas	whereas	SCONJ
ftr-388	324	7	personal	personal	ADJ
ftr-388	324	8	(	(	PUNCT
ftr-388	324	9	moral	moral	ADJ
ftr-388	324	10	,	,	PUNCT
ftr-388	324	11	ethical	ethical	ADJ
ftr-388	324	12	)	)	PUNCT
ftr-388	324	13	norms	norm	NOUN
ftr-388	324	14	or	or	CCONJ
ftr-388	324	15	values	value	NOUN
ftr-388	324	16	are	be	AUX
ftr-388	324	17	internal	internal	ADJ
ftr-388	324	18	.	.	PUNCT
ftr-388	325	1	when	when	SCONJ
ftr-388	325	2	a	a	DET
ftr-388	325	3	person	person	NOUN
ftr-388	325	4	internalizes	internalize	VERB
ftr-388	325	5	a	a	DET
ftr-388	325	6	social	social	ADJ
ftr-388	325	7	norm	norm	NOUN
ftr-388	325	8	,	,	PUNCT
ftr-388	325	9	it	it	PRON
ftr-388	325	10	becomes	become	VERB
ftr-388	325	11	a	a	DET
ftr-388	325	12	personal	personal	ADJ
ftr-388	325	13	one	one	NOUN
ftr-388	325	14	.	.	PUNCT
ftr-388	326	1	internalized	internalize	VERB
ftr-388	326	2	personal	personal	ADJ
ftr-388	326	3	norms	norm	NOUN
ftr-388	326	4	are	be	AUX
ftr-388	326	5	more	more	ADV
ftr-388	326	6	likely	likely	ADJ
ftr-388	326	7	to	to	PART
ftr-388	326	8	affect	affect	VERB
ftr-388	326	9	behavior	behavior	NOUN
ftr-388	326	10	in	in	ADP
ftr-388	326	11	large	large	ADJ
ftr-388	326	12	groups	group	NOUN
ftr-388	326	13	,	,	PUNCT
ftr-388	326	14	especially	especially	ADV
ftr-388	326	15	in	in	ADP
ftr-388	326	16	situations	situation	NOUN
ftr-388	326	17	where	where	SCONJ
ftr-388	326	18	an	an	DET
ftr-388	326	19	individual	individual	NOUN
ftr-388	326	20	’s	’s	PART
ftr-388	326	21	actions	action	NOUN
ftr-388	326	22	are	be	AUX
ftr-388	326	23	not	not	PART
ftr-388	326	24	readily	readily	ADV
ftr-388	326	25	observable	observable	ADJ
ftr-388	326	26	by	by	ADP
ftr-388	326	27	others	other	NOUN
ftr-388	326	28	.	.	PUNCT
ftr-388	327	1	social	social	ADJ
ftr-388	327	2	norms	norm	NOUN
ftr-388	327	3	are	be	AUX
ftr-388	327	4	less	less	ADV
ftr-388	327	5	influential	influential	ADJ
ftr-388	327	6	in	in	ADP
ftr-388	327	7	this	this	DET
ftr-388	327	8	type	type	NOUN
ftr-388	327	9	of	of	ADP
ftr-388	327	10	situation	situation	NOUN
ftr-388	327	11	because	because	SCONJ
ftr-388	327	12	of	of	ADP
ftr-388	327	13	the	the	DET
ftr-388	327	14	problems	problem	NOUN
ftr-388	327	15	of	of	ADP
ftr-388	327	16	freeriding	freeriding	NOUN
ftr-388	327	17	and	and	CCONJ
ftr-388	327	18	the	the	DET
ftr-388	327	19	difficulty	difficulty	NOUN
ftr-388	327	20	of	of	ADP
ftr-388	327	21	imposing	impose	VERB
ftr-388	327	22	sanctions.29	sanctions.29	NOUN
ftr-388	327	23	some	some	DET
ftr-388	327	24	internal	internal	ADJ
ftr-388	327	25	norms	norm	NOUN
ftr-388	327	26	have	have	VERB
ftr-388	327	27	strong	strong	ADJ
ftr-388	327	28	positive	positive	ADJ
ftr-388	327	29	impacts	impact	NOUN
ftr-388	327	30	on	on	ADP
ftr-388	327	31	tax	tax	NOUN
ftr-388	327	32	compliance	compliance	NOUN
ftr-388	327	33	.	.	PUNCT
ftr-388	328	1	values	value	NOUN
ftr-388	328	2	indicating	indicate	VERB
ftr-388	328	3	high	high	ADJ
ftr-388	328	4	moral	moral	ADJ
ftr-388	328	5	reasoning	reasoning	NOUN
ftr-388	328	6	–	–	PUNCT
ftr-388	328	7	honesty	honesty	NOUN
ftr-388	328	8	and	and	CCONJ
ftr-388	328	9	altruism	altruism	NOUN
ftr-388	328	10	,	,	PUNCT
ftr-388	328	11	for	for	ADP
ftr-388	328	12	example	example	NOUN
ftr-388	328	13	–	–	PUNCT
ftr-388	328	14	provide	provide	VERB
ftr-388	328	15	internal	internal	ADJ
ftr-388	328	16	rewards	reward	NOUN
ftr-388	328	17	that	that	PRON
ftr-388	328	18	can	can	AUX
ftr-388	328	19	positively	positively	ADV
ftr-388	328	20	affect	affect	VERB
ftr-388	328	21	tax	tax	NOUN
ftr-388	328	22	compliance	compliance	NOUN
ftr-388	328	23	.	.	PUNCT
ftr-388	329	1	a	a	DET
ftr-388	329	2	person30	person30	NOUN
ftr-388	329	3	may	may	AUX
ftr-388	329	4	act	act	VERB
ftr-388	329	5	on	on	ADP
ftr-388	329	6	this	this	DET
ftr-388	329	7	personal	personal	ADJ
ftr-388	329	8	norm	norm	NOUN
ftr-388	329	9	regardless	regardless	ADV
ftr-388	329	10	of	of	ADP
ftr-388	329	11	what	what	PRON
ftr-388	329	12	others	other	NOUN
ftr-388	329	13	are	be	AUX
ftr-388	329	14	doing	do	VERB
ftr-388	329	15	.	.	PUNCT
ftr-388	330	1	however	however	ADV
ftr-388	330	2	,	,	PUNCT
ftr-388	330	3	28	28	NUM
ftr-388	330	4	.	.	PUNCT
ftr-388	331	1	see	see	VERB
ftr-388	331	2	,	,	PUNCT
ftr-388	331	3	e.g.	e.g.	ADV
ftr-388	331	4	,	,	PUNCT
ftr-388	331	5	ivar	ivar	PROPN
ftr-388	331	6	kolstad	kolstad	PROPN
ftr-388	331	7	,	,	PUNCT
ftr-388	331	8	the	the	DET
ftr-388	331	9	evolution	evolution	NOUN
ftr-388	331	10	of	of	ADP
ftr-388	331	11	social	social	ADJ
ftr-388	331	12	norms	norm	NOUN
ftr-388	331	13	:	:	PUNCT
ftr-388	331	14	with	with	ADP
ftr-388	331	15	managerial	managerial	ADJ
ftr-388	331	16	implications	implication	NOUN
ftr-388	331	17	,	,	PUNCT
ftr-388	331	18	36	36	NUM
ftr-388	331	19	j.	j.	PROPN
ftr-388	331	20	socio	socio	PROPN
ftr-388	331	21	-	-	PUNCT
ftr-388	331	22	econ	econ	NOUN
ftr-388	331	23	.	.	PUNCT
ftr-388	332	1	58	58	NUM
ftr-388	332	2	(	(	PUNCT
ftr-388	332	3	2007	2007	NUM
ftr-388	332	4	)	)	PUNCT
ftr-388	332	5	.	.	PUNCT
ftr-388	333	1	accord	accord	PROPN
ftr-388	333	2	ernst	ernst	PROPN
ftr-388	333	3	fehr	fehr	PROPN
ftr-388	333	4	&	&	CCONJ
ftr-388	333	5	urs	urs	PROPN
ftr-388	333	6	fischbacher	fischbacher	PROPN
ftr-388	333	7	,	,	PUNCT
ftr-388	333	8	social	social	ADJ
ftr-388	333	9	norms	norm	NOUN
ftr-388	333	10	and	and	CCONJ
ftr-388	333	11	human	human	ADJ
ftr-388	333	12	cooperation	cooperation	NOUN
ftr-388	333	13	,	,	PUNCT
ftr-388	333	14	8	8	NUM
ftr-388	333	15	trends	trend	NOUN
ftr-388	333	16	in	in	ADP
ftr-388	333	17	cognitive	cognitive	ADJ
ftr-388	333	18	sciences	science	NOUN
ftr-388	333	19	185,185	185,185	NUM
ftr-388	333	20	(	(	PUNCT
ftr-388	333	21	2004)(“social	2004)(“social	NUM
ftr-388	333	22	norms	norm	NOUN
ftr-388	333	23	are	be	AUX
ftr-388	333	24	standards	standard	NOUN
ftr-388	333	25	of	of	ADP
ftr-388	333	26	behaviour	behaviour	NOUN
ftr-388	333	27	that	that	PRON
ftr-388	333	28	are	be	AUX
ftr-388	333	29	based	base	VERB
ftr-388	333	30	on	on	ADP
ftr-388	333	31	widely	widely	ADV
ftr-388	333	32	shared	share	VERB
ftr-388	333	33	beliefs	belief	NOUN
ftr-388	333	34	how	how	SCONJ
ftr-388	333	35	individual	individual	ADJ
ftr-388	333	36	group	group	NOUN
ftr-388	333	37	members	member	NOUN
ftr-388	333	38	ought	ought	AUX
ftr-388	333	39	to	to	PART
ftr-388	333	40	behave	behave	VERB
ftr-388	333	41	in	in	ADP
ftr-388	333	42	a	a	DET
ftr-388	333	43	given	give	VERB
ftr-388	333	44	situation	situation	NOUN
ftr-388	333	45	.	.	PUNCT
ftr-388	333	46	”	"	PUNCT
ftr-388	333	47	)	)	PUNCT
ftr-388	333	48	.	.	PUNCT
ftr-388	334	1	29	29	NUM
ftr-388	334	2	.	.	PUNCT
ftr-388	335	1	studies	study	NOUN
ftr-388	335	2	show	show	VERB
ftr-388	335	3	,	,	PUNCT
ftr-388	335	4	for	for	ADP
ftr-388	335	5	example	example	NOUN
ftr-388	335	6	,	,	PUNCT
ftr-388	335	7	that	that	SCONJ
ftr-388	335	8	people	people	NOUN
ftr-388	335	9	are	be	AUX
ftr-388	335	10	more	more	ADV
ftr-388	335	11	likely	likely	ADJ
ftr-388	335	12	to	to	PART
ftr-388	335	13	recycle	recycle	VERB
ftr-388	335	14	–	–	PUNCT
ftr-388	335	15	an	an	DET
ftr-388	335	16	action	action	NOUN
ftr-388	335	17	that	that	PRON
ftr-388	335	18	may	may	AUX
ftr-388	335	19	not	not	PART
ftr-388	335	20	be	be	AUX
ftr-388	335	21	easily	easily	ADV
ftr-388	335	22	observable	observable	ADJ
ftr-388	335	23	or	or	CCONJ
ftr-388	335	24	have	have	VERB
ftr-388	335	25	much	much	ADJ
ftr-388	335	26	effect	effect	NOUN
ftr-388	335	27	if	if	SCONJ
ftr-388	335	28	others	other	NOUN
ftr-388	335	29	do	do	AUX
ftr-388	335	30	not	not	PART
ftr-388	335	31	similarly	similarly	ADV
ftr-388	335	32	recycle	recycle	VERB
ftr-388	335	33	–	–	PUNCT
ftr-388	335	34	if	if	SCONJ
ftr-388	335	35	they	they	PRON
ftr-388	335	36	believe	believe	VERB
ftr-388	335	37	it	it	PRON
ftr-388	335	38	is	be	AUX
ftr-388	335	39	good	good	ADJ
ftr-388	335	40	for	for	ADP
ftr-388	335	41	the	the	DET
ftr-388	335	42	environment	environment	NOUN
ftr-388	335	43	or	or	CCONJ
ftr-388	335	44	a	a	DET
ftr-388	335	45	civic	civic	ADJ
ftr-388	335	46	duty	duty	NOUN
ftr-388	335	47	.	.	PUNCT
ftr-388	336	1	see	see	VERB
ftr-388	336	2	,	,	PUNCT
ftr-388	336	3	e.g.	e.g.	ADV
ftr-388	336	4	,	,	PUNCT
ftr-388	336	5	thomas	thomas	PROPN
ftr-388	336	6	c.	c.	PROPN
ftr-388	336	7	kinnaman	kinnaman	PROPN
ftr-388	336	8	,	,	PUNCT
ftr-388	336	9	explaining	explain	VERB
ftr-388	336	10	the	the	DET
ftr-388	336	11	growth	growth	NOUN
ftr-388	336	12	in	in	ADP
ftr-388	336	13	municipal	municipal	ADJ
ftr-388	336	14	recycling	recycling	NOUN
ftr-388	336	15	programs	program	NOUN
ftr-388	336	16	:	:	PUNCT
ftr-388	336	17	the	the	DET
ftr-388	336	18	role	role	NOUN
ftr-388	336	19	of	of	ADP
ftr-388	336	20	market	market	NOUN
ftr-388	336	21	and	and	CCONJ
ftr-388	336	22	nonmarket	nonmarket	NOUN
ftr-388	336	23	factors	factor	NOUN
ftr-388	336	24	,	,	PUNCT
ftr-388	336	25	152	152	NUM
ftr-388	336	26	in	in	ADP
ftr-388	336	27	the	the	DET
ftr-388	336	28	economics	economic	NOUN
ftr-388	336	29	of	of	ADP
ftr-388	336	30	household	household	NOUN
ftr-388	336	31	garbage	garbage	NOUN
ftr-388	336	32	and	and	CCONJ
ftr-388	336	33	recycling	recycling	NOUN
ftr-388	336	34	behavior	behavior	NOUN
ftr-388	336	35	(	(	PUNCT
ftr-388	336	36	don	don	PROPN
ftr-388	336	37	fullerton	fullerton	PROPN
ftr-388	336	38	&	&	CCONJ
ftr-388	336	39	thomas	thomas	PROPN
ftr-388	336	40	c.	c.	PROPN
ftr-388	336	41	kinnaman	kinnaman	PROPN
ftr-388	336	42	eds	eds	PROPN
ftr-388	336	43	,	,	PUNCT
ftr-388	336	44	2002)(respondents	2002)(respondents	NUM
ftr-388	336	45	were	be	AUX
ftr-388	336	46	more	more	ADV
ftr-388	336	47	likely	likely	ADJ
ftr-388	336	48	to	to	PART
ftr-388	336	49	participate	participate	VERB
ftr-388	336	50	in	in	ADP
ftr-388	336	51	recycling	recycle	VERB
ftr-388	336	52	if	if	SCONJ
ftr-388	336	53	they	they	PRON
ftr-388	336	54	believe	believe	VERB
ftr-388	336	55	that	that	SCONJ
ftr-388	336	56	recycling	recycling	NOUN
ftr-388	336	57	was	be	AUX
ftr-388	336	58	good	good	ADJ
ftr-388	336	59	for	for	ADP
ftr-388	336	60	the	the	DET
ftr-388	336	61	environment	environment	NOUN
ftr-388	336	62	than	than	SCONJ
ftr-388	336	63	if	if	SCONJ
ftr-388	336	64	they	they	PRON
ftr-388	336	65	thought	think	VERB
ftr-388	336	66	it	it	PRON
ftr-388	336	67	was	be	AUX
ftr-388	336	68	their	their	PRON
ftr-388	336	69	civic	civic	ADJ
ftr-388	336	70	duty	duty	NOUN
ftr-388	336	71	)	)	PUNCT
ftr-388	336	72	;	;	PUNCT
ftr-388	336	73	ann	ann	PROPN
ftr-388	336	74	e.	e.	PROPN
ftr-388	336	75	carlson	carlson	PROPN
ftr-388	336	76	,	,	PUNCT
ftr-388	336	77	recycling	recycling	NOUN
ftr-388	336	78	norms	norm	NOUN
ftr-388	336	79	,	,	PUNCT
ftr-388	336	80	89	89	NUM
ftr-388	336	81	cal	cal	NOUN
ftr-388	336	82	..	..	PUNCT
ftr-388	337	1	l.	l.	PROPN
ftr-388	337	2	rev	rev	PROPN
ftr-388	337	3	.	.	PROPN
ftr-388	337	4	1231	1231	NUM
ftr-388	337	5	(	(	PUNCT
ftr-388	337	6	2001)(arguing	2001)(argue	VERB
ftr-388	337	7	that	that	DET
ftr-388	337	8	commitment	commitment	NOUN
ftr-388	337	9	to	to	ADP
ftr-388	337	10	recycling	recycling	NOUN
ftr-388	337	11	influences	influence	NOUN
ftr-388	337	12	recycling	recycling	NOUN
ftr-388	337	13	behavior	behavior	NOUN
ftr-388	337	14	but	but	CCONJ
ftr-388	337	15	mostly	mostly	ADV
ftr-388	337	16	in	in	ADP
ftr-388	337	17	small	small	ADJ
ftr-388	337	18	groups	group	NOUN
ftr-388	337	19	requiring	require	VERB
ftr-388	337	20	little	little	ADJ
ftr-388	337	21	effort	effort	NOUN
ftr-388	337	22	)	)	PUNCT
ftr-388	337	23	;	;	PUNCT
ftr-388	337	24	georgina	georgina	PROPN
ftr-388	337	25	davis	davis	PROPN
ftr-388	337	26	,	,	PUNCT
ftr-388	337	27	paul	paul	PROPN
ftr-388	337	28	s.	s.	PROPN
ftr-388	337	29	phillips	phillips	PROPN
ftr-388	337	30	,	,	PUNCT
ftr-388	337	31	adam	adam	PROPN
ftr-388	337	32	d.	d.	PROPN
ftr-388	337	33	read	read	PROPN
ftr-388	337	34	&	&	CCONJ
ftr-388	337	35	yuki	yuki	PROPN
ftr-388	337	36	iida	iida	PROPN
ftr-388	337	37	,	,	PUNCT
ftr-388	337	38	demonstrating	demonstrate	VERB
ftr-388	337	39	the	the	DET
ftr-388	337	40	need	need	NOUN
ftr-388	337	41	for	for	ADP
ftr-388	337	42	the	the	DET
ftr-388	337	43	development	development	NOUN
ftr-388	337	44	of	of	ADP
ftr-388	337	45	internal	internal	ADJ
ftr-388	337	46	research	research	NOUN
ftr-388	337	47	capacity	capacity	NOUN
ftr-388	337	48	:	:	PUNCT
ftr-388	337	49	understanding	understand	VERB
ftr-388	337	50	recycling	recycling	NOUN
ftr-388	337	51	participation	participation	NOUN
ftr-388	337	52	using	use	VERB
ftr-388	337	53	the	the	DET
ftr-388	337	54	theory	theory	NOUN
ftr-388	337	55	of	of	ADP
ftr-388	337	56	planned	plan	VERB
ftr-388	337	57	behaviour	behaviour	NOUN
ftr-388	337	58	in	in	ADP
ftr-388	337	59	west	west	PROPN
ftr-388	337	60	oxfordshire	oxfordshire	PROPN
ftr-388	337	61	,	,	PUNCT
ftr-388	337	62	uk	uk	PROPN
ftr-388	337	63	,	,	PUNCT
ftr-388	337	64	46	46	NUM
ftr-388	337	65	resources	resource	NOUN
ftr-388	337	66	,	,	PUNCT
ftr-388	337	67	conservation	conservation	NOUN
ftr-388	337	68	and	and	CCONJ
ftr-388	337	69	recycling	recycling	NOUN
ftr-388	337	70	115	115	NUM
ftr-388	337	71	(	(	PUNCT
ftr-388	337	72	2006	2006	NUM
ftr-388	337	73	)	)	PUNCT
ftr-388	337	74	(	(	PUNCT
ftr-388	337	75	finding	find	VERB
ftr-388	337	76	that	that	SCONJ
ftr-388	337	77	an	an	DET
ftr-388	337	78	intention	intention	NOUN
ftr-388	337	79	to	to	PART
ftr-388	337	80	recycle	recycle	VERB
ftr-388	337	81	influenced	influence	VERB
ftr-388	337	82	by	by	ADP
ftr-388	337	83	belief	belief	NOUN
ftr-388	337	84	that	that	SCONJ
ftr-388	337	85	it	it	PRON
ftr-388	337	86	was	be	AUX
ftr-388	337	87	good	good	ADJ
ftr-388	337	88	for	for	ADP
ftr-388	337	89	the	the	DET
ftr-388	337	90	environment	environment	NOUN
ftr-388	337	91	)	)	PUNCT
ftr-388	337	92	.	.	PUNCT
ftr-388	338	1	30	30	X
ftr-388	338	2	.	.	PUNCT
ftr-388	339	1	see	see	VERB
ftr-388	339	2	nina	nina	PROPN
ftr-388	339	3	mazar	mazar	PROPN
ftr-388	339	4	&	&	CCONJ
ftr-388	339	5	dan	dan	PROPN
ftr-388	339	6	ariely	ariely	ADV
ftr-388	339	7	,	,	PUNCT
ftr-388	339	8	dishonesty	dishonesty	NOUN
ftr-388	339	9	in	in	ADP
ftr-388	339	10	everyday	everyday	ADJ
ftr-388	339	11	life	life	NOUN
ftr-388	339	12	and	and	CCONJ
ftr-388	339	13	its	its	PRON
ftr-388	339	14	policy	policy	NOUN
ftr-388	339	15	implications	implication	NOUN
ftr-388	339	16	,	,	PUNCT
ftr-388	339	17	25	25	NUM
ftr-388	339	18	am	am	NOUN
ftr-388	339	19	.	.	PUNCT
ftr-388	340	1	marketing	market	VERB
ftr-388	340	2	ass’n	ass’n	NUM
ftr-388	340	3	117	117	NUM
ftr-388	340	4	,	,	PUNCT
ftr-388	340	5	124	124	NUM
ftr-388	340	6	(	(	PUNCT
ftr-388	340	7	2006	2006	NUM
ftr-388	340	8	)	)	PUNCT
ftr-388	340	9	;	;	PUNCT
ftr-388	340	10	trivedi	trivedi	PROPN
ftr-388	340	11	,	,	PUNCT
ftr-388	340	12	shehata	shehata	PROPN
ftr-388	340	13	&	&	CCONJ
ftr-388	340	14	lynn	lynn	PROPN
ftr-388	340	15	,	,	PUNCT
ftr-388	340	16	supra	supra	PROPN
ftr-388	340	17	note	note	PROPN
ftr-388	340	18	22	22	NUM
ftr-388	340	19	,	,	PUNCT
ftr-388	340	20	at	at	ADP
ftr-388	340	21	187	187	NUM
ftr-388	340	22	(	(	PUNCT
ftr-388	340	23	an	an	DET
ftr-388	340	24	increase	increase	NOUN
ftr-388	340	25	in	in	ADP
ftr-388	340	26	the	the	DET
ftr-388	340	27	p	p	NOUN
ftr-388	340	28	score	score	NOUN
ftr-388	340	29	–	–	PUNCT
ftr-388	340	30	a	a	DET
ftr-388	340	31	measure	measure	NOUN
ftr-388	340	32	of	of	ADP
ftr-388	340	33	the	the	DET
ftr-388	340	34	level	level	NOUN
ftr-388	340	35	of	of	ADP
ftr-388	340	36	moral	moral	ADJ
ftr-388	340	37	reasoning	reasoning	NOUN
ftr-388	340	38	–	–	PUNCT
ftr-388	340	39	increased	increase	VERB
ftr-388	340	40	compliance	compliance	NOUN
ftr-388	340	41	while	while	SCONJ
ftr-388	340	42	a	a	DET
ftr-388	340	43	decrease	decrease	NOUN
ftr-388	340	44	in	in	ADP
ftr-388	340	45	the	the	DET
ftr-388	340	46	p	p	NOUN
ftr-388	340	47	score	score	NOUN
ftr-388	340	48	decreased	decrease	VERB
ftr-388	340	49	compliance	compliance	NOUN
ftr-388	340	50	)	)	PUNCT
ftr-388	340	51	.	.	PUNCT
ftr-388	341	1	2007	2007	NUM
ftr-388	341	2	]	]	PUNCT
ftr-388	341	3	a	a	DET
ftr-388	341	4	tax	tax	NOUN
ftr-388	341	5	morale	morale	NOUN
ftr-388	341	6	approach	approach	NOUN
ftr-388	341	7	to	to	ADP
ftr-388	341	8	compliance	compliance	NOUN
ftr-388	341	9	613	613	NUM
ftr-388	341	10	norms	norm	NOUN
ftr-388	341	11	are	be	AUX
ftr-388	341	12	not	not	PART
ftr-388	341	13	static	static	ADJ
ftr-388	341	14	;	;	PUNCT
ftr-388	341	15	they	they	PRON
ftr-388	341	16	interact	interact	VERB
ftr-388	341	17	with	with	ADP
ftr-388	341	18	each	each	DET
ftr-388	341	19	other	other	ADJ
ftr-388	341	20	and	and	CCONJ
ftr-388	341	21	with	with	ADP
ftr-388	341	22	the	the	DET
ftr-388	341	23	environment.31	environment.31	NOUN
ftr-388	341	24	for	for	ADP
ftr-388	341	25	example	example	NOUN
ftr-388	341	26	,	,	PUNCT
ftr-388	341	27	a	a	DET
ftr-388	341	28	taxpayer	taxpayer	NOUN
ftr-388	341	29	may	may	AUX
ftr-388	341	30	initially	initially	ADV
ftr-388	341	31	follow	follow	VERB
ftr-388	341	32	her	her	PRON
ftr-388	341	33	own	own	ADJ
ftr-388	341	34	personal	personal	ADJ
ftr-388	341	35	norm	norm	NOUN
ftr-388	341	36	of	of	ADP
ftr-388	341	37	integrity	integrity	NOUN
ftr-388	341	38	and	and	CCONJ
ftr-388	341	39	file	file	VERB
ftr-388	341	40	accurate	accurate	ADJ
ftr-388	341	41	tax	tax	NOUN
ftr-388	341	42	returns	return	NOUN
ftr-388	341	43	regardless	regardless	ADV
ftr-388	341	44	of	of	ADP
ftr-388	341	45	the	the	DET
ftr-388	341	46	social	social	ADJ
ftr-388	341	47	norm	norm	NOUN
ftr-388	341	48	which	which	PRON
ftr-388	341	49	tolerates	tolerate	VERB
ftr-388	341	50	cheating	cheat	VERB
ftr-388	341	51	.	.	PUNCT
ftr-388	342	1	however	however	ADV
ftr-388	342	2	,	,	PUNCT
ftr-388	342	3	the	the	DET
ftr-388	342	4	taxpayer	taxpayer	NOUN
ftr-388	342	5	’s	’s	PART
ftr-388	342	6	perception	perception	NOUN
ftr-388	342	7	that	that	SCONJ
ftr-388	342	8	others	other	NOUN
ftr-388	342	9	are	be	AUX
ftr-388	342	10	cheating	cheat	VERB
ftr-388	342	11	can	can	AUX
ftr-388	342	12	influence	influence	VERB
ftr-388	342	13	her	her	PRON
ftr-388	342	14	norms	norm	NOUN
ftr-388	342	15	,	,	PUNCT
ftr-388	342	16	lower	low	ADJ
ftr-388	342	17	tax	tax	NOUN
ftr-388	342	18	morale	morale	NOUN
ftr-388	342	19	,	,	PUNCT
ftr-388	342	20	and	and	CCONJ
ftr-388	342	21	change	change	VERB
ftr-388	342	22	compliance	compliance	NOUN
ftr-388	342	23	behavior	behavior	NOUN
ftr-388	342	24	.	.	PUNCT
ftr-388	343	1	norms	norm	NOUN
ftr-388	343	2	of	of	ADP
ftr-388	343	3	conformity	conformity	NOUN
ftr-388	343	4	or	or	CCONJ
ftr-388	343	5	reciprocity	reciprocity	NOUN
ftr-388	343	6	,	,	PUNCT
ftr-388	343	7	for	for	ADP
ftr-388	343	8	example	example	NOUN
ftr-388	343	9	,	,	PUNCT
ftr-388	343	10	can	can	AUX
ftr-388	343	11	alter	alter	VERB
ftr-388	343	12	her	her	PRON
ftr-388	343	13	norm	norm	NOUN
ftr-388	343	14	of	of	ADP
ftr-388	343	15	integrity	integrity	NOUN
ftr-388	343	16	to	to	PART
ftr-388	343	17	justify	justify	VERB
ftr-388	343	18	some	some	DET
ftr-388	343	19	cheating	cheating	NOUN
ftr-388	343	20	as	as	SCONJ
ftr-388	343	21	can	can	AUX
ftr-388	343	22	the	the	DET
ftr-388	343	23	desire	desire	NOUN
ftr-388	343	24	not	not	PART
ftr-388	343	25	to	to	PART
ftr-388	343	26	be	be	AUX
ftr-388	343	27	seen	see	VERB
ftr-388	343	28	as	as	ADP
ftr-388	343	29	a	a	DET
ftr-388	343	30	“	"	PUNCT
ftr-388	343	31	chump	chump	NOUN
ftr-388	343	32	”	"	PUNCT
ftr-388	343	33	who	who	PRON
ftr-388	343	34	follows	follow	VERB
ftr-388	343	35	the	the	DET
ftr-388	343	36	law	law	NOUN
ftr-388	343	37	when	when	SCONJ
ftr-388	343	38	everyone	everyone	PRON
ftr-388	343	39	else	else	ADV
ftr-388	343	40	does	do	VERB
ftr-388	343	41	n’t	not	PART
ftr-388	343	42	.	.	PUNCT
ftr-388	344	1	identification	identification	NOUN
ftr-388	344	2	with	with	ADP
ftr-388	344	3	the	the	DET
ftr-388	344	4	group	group	NOUN
ftr-388	344	5	plays	play	VERB
ftr-388	344	6	a	a	DET
ftr-388	344	7	crucial	crucial	ADJ
ftr-388	344	8	role	role	NOUN
ftr-388	344	9	in	in	ADP
ftr-388	344	10	norm	norm	NOUN
ftr-388	344	11	formation	formation	NOUN
ftr-388	344	12	and	and	CCONJ
ftr-388	344	13	influence	influence	NOUN
ftr-388	344	14	.	.	PUNCT
ftr-388	345	1	the	the	PRON
ftr-388	345	2	more	more	ADV
ftr-388	345	3	a	a	DET
ftr-388	345	4	person	person	NOUN
ftr-388	345	5	identifies	identify	VERB
ftr-388	345	6	with	with	ADP
ftr-388	345	7	a	a	DET
ftr-388	345	8	group	group	NOUN
ftr-388	345	9	,	,	PUNCT
ftr-388	345	10	the	the	DET
ftr-388	345	11	more	more	ADV
ftr-388	345	12	likely	likely	ADJ
ftr-388	345	13	s	s	NOUN
ftr-388	345	14	/	/	SYM
ftr-388	345	15	he	he	PRON
ftr-388	345	16	is	be	AUX
ftr-388	345	17	to	to	PART
ftr-388	345	18	internalize	internalize	VERB
ftr-388	345	19	its	its	PRON
ftr-388	345	20	norms	norm	NOUN
ftr-388	345	21	and	and	CCONJ
ftr-388	345	22	therefore	therefore	ADV
ftr-388	345	23	cooperate	cooperate	VERB
ftr-388	345	24	,	,	PUNCT
ftr-388	345	25	that	that	ADV
ftr-388	345	26	is	is	ADV
ftr-388	345	27	,	,	PUNCT
ftr-388	345	28	follow	follow	VERB
ftr-388	345	29	them	they	PRON
ftr-388	345	30	.	.	PUNCT
ftr-388	346	1	some32	some32	NOUN
ftr-388	346	2	studies	study	NOUN
ftr-388	346	3	suggest	suggest	VERB
ftr-388	346	4	that	that	SCONJ
ftr-388	346	5	if	if	SCONJ
ftr-388	346	6	a	a	DET
ftr-388	346	7	taxpayer	taxpayer	NOUN
ftr-388	346	8	does	do	AUX
ftr-388	346	9	not	not	PART
ftr-388	346	10	identify	identify	VERB
ftr-388	346	11	with	with	ADP
ftr-388	346	12	the	the	DET
ftr-388	346	13	group	group	NOUN
ftr-388	346	14	holding	hold	VERB
ftr-388	346	15	the	the	DET
ftr-388	346	16	social	social	ADJ
ftr-388	346	17	norm	norm	NOUN
ftr-388	346	18	,	,	PUNCT
ftr-388	346	19	the	the	DET
ftr-388	346	20	norm	norm	NOUN
ftr-388	346	21	can	can	AUX
ftr-388	346	22	actually	actually	ADV
ftr-388	346	23	negatively	negatively	ADV
ftr-388	346	24	affect	affect	VERB
ftr-388	346	25	compliance	compliance	NOUN
ftr-388	346	26	.	.	PUNCT
ftr-388	347	1	however,33	however,33	NOUN
ftr-388	347	2	even	even	ADV
ftr-388	347	3	if	if	SCONJ
ftr-388	347	4	a	a	DET
ftr-388	347	5	person	person	NOUN
ftr-388	347	6	does	do	AUX
ftr-388	347	7	not	not	PART
ftr-388	347	8	identify	identify	VERB
ftr-388	347	9	with	with	ADP
ftr-388	347	10	a	a	DET
ftr-388	347	11	group	group	NOUN
ftr-388	347	12	norm	norm	NOUN
ftr-388	347	13	,	,	PUNCT
ftr-388	347	14	s	s	AUX
ftr-388	347	15	/	/	SYM
ftr-388	347	16	he	he	PRON
ftr-388	347	17	may	may	AUX
ftr-388	347	18	comply	comply	VERB
ftr-388	347	19	with	with	ADP
ftr-388	347	20	its	its	PRON
ftr-388	347	21	norms	norm	NOUN
ftr-388	347	22	for	for	ADP
ftr-388	347	23	rational	rational	ADJ
ftr-388	347	24	based	base	VERB
ftr-388	347	25	reasons	reason	NOUN
ftr-388	347	26	such	such	ADJ
ftr-388	347	27	as	as	ADP
ftr-388	347	28	reputation	reputation	NOUN
ftr-388	347	29	.	.	PUNCT
ftr-388	348	1	compliance	compliance	NOUN
ftr-388	348	2	with	with	ADP
ftr-388	348	3	laws	law	NOUN
ftr-388	348	4	“	"	PUNCT
ftr-388	348	5	signals	signal	NOUN
ftr-388	348	6	”	"	PUNCT
ftr-388	348	7	that	that	PRON
ftr-388	348	8	the	the	DET
ftr-388	348	9	person	person	NOUN
ftr-388	348	10	is	be	AUX
ftr-388	348	11	trustworthy	trustworthy	ADJ
ftr-388	348	12	,	,	PUNCT
ftr-388	348	13	honest	honest	ADJ
ftr-388	348	14	or	or	CCONJ
ftr-388	348	15	reliable	reliable	ADJ
ftr-388	348	16	.	.	PUNCT
ftr-388	349	1	for	for	ADP
ftr-388	349	2	example,34	example,34	PROPN
ftr-388	349	3	politicians	politician	NOUN
ftr-388	349	4	engage	engage	VERB
ftr-388	349	5	in	in	ADP
ftr-388	349	6	signaling	signal	VERB
ftr-388	349	7	when	when	SCONJ
ftr-388	349	8	they	they	PRON
ftr-388	349	9	open	open	VERB
ftr-388	349	10	their	their	PRON
ftr-388	349	11	tax	tax	NOUN
ftr-388	349	12	returns	return	NOUN
ftr-388	349	13	to	to	ADP
ftr-388	349	14	public	public	ADJ
ftr-388	349	15	scrutiny	scrutiny	NOUN
ftr-388	349	16	.	.	PUNCT
ftr-388	350	1	normally	normally	ADV
ftr-388	350	2	,	,	PUNCT
ftr-388	350	3	however	however	ADV
ftr-388	350	4	,	,	PUNCT
ftr-388	350	5	signaling	signal	VERB
ftr-388	350	6	does	do	AUX
ftr-388	350	7	not	not	PART
ftr-388	350	8	occur	occur	VERB
ftr-388	350	9	in	in	ADP
ftr-388	350	10	the	the	DET
ftr-388	350	11	income	income	NOUN
ftr-388	350	12	tax	tax	NOUN
ftr-388	350	13	context	context	NOUN
ftr-388	350	14	because	because	SCONJ
ftr-388	350	15	tax	tax	NOUN
ftr-388	350	16	returns	return	NOUN
ftr-388	350	17	are	be	AUX
ftr-388	350	18	generally	generally	ADV
ftr-388	350	19	confidential	confidential	ADJ
ftr-388	350	20	.	.	PUNCT
ftr-388	351	1	signaling	signal	VERB
ftr-388	351	2	would	would	AUX
ftr-388	351	3	occur,35	occur,35	VERB
ftr-388	351	4	however	however	ADV
ftr-388	351	5	,	,	PUNCT
ftr-388	351	6	if	if	SCONJ
ftr-388	351	7	there	there	PRON
ftr-388	351	8	were	be	VERB
ftr-388	351	9	some	some	DET
ftr-388	351	10	publicity	publicity	NOUN
ftr-388	351	11	of	of	ADP
ftr-388	351	12	tax	tax	NOUN
ftr-388	351	13	information	information	NOUN
ftr-388	351	14	,	,	PUNCT
ftr-388	351	15	such	such	ADJ
ftr-388	351	16	as	as	ADP
ftr-388	351	17	publicizing	publicize	VERB
ftr-388	351	18	the	the	DET
ftr-388	351	19	names	name	NOUN
ftr-388	351	20	of	of	ADP
ftr-388	351	21	delinquent	delinquent	ADJ
ftr-388	351	22	taxpayers.36	taxpayers.36	NOUN
ftr-388	351	23	identification	identification	NOUN
ftr-388	351	24	with	with	ADP
ftr-388	351	25	a	a	DET
ftr-388	351	26	group	group	NOUN
ftr-388	351	27	encourages	encourage	VERB
ftr-388	351	28	individuals	individual	NOUN
ftr-388	351	29	to	to	PART
ftr-388	351	30	be	be	AUX
ftr-388	351	31	collectively	collectively	ADV
ftr-388	351	32	oriented	orient	VERB
ftr-388	351	33	,	,	PUNCT
ftr-388	351	34	and	and	CCONJ
ftr-388	351	35	therefore	therefore	ADV
ftr-388	351	36	,	,	PUNCT
ftr-388	351	37	more	more	ADV
ftr-388	351	38	likely	likely	ADJ
ftr-388	351	39	to	to	PART
ftr-388	351	40	forgo	forgo	VERB
ftr-388	351	41	immediate	immediate	ADJ
ftr-388	351	42	self	self	NOUN
ftr-388	351	43	interest	interest	NOUN
ftr-388	351	44	for	for	ADP
ftr-388	351	45	the	the	DET
ftr-388	351	46	sake	sake	NOUN
ftr-388	351	47	of	of	ADP
ftr-388	351	48	the	the	DET
ftr-388	351	49	public	public	ADJ
ftr-388	351	50	good	good	NOUN
ftr-388	351	51	.	.	PUNCT
ftr-388	352	1	a	a	DET
ftr-388	352	2	taxpayer	taxpayer	NOUN
ftr-388	352	3	who	who	PRON
ftr-388	352	4	is	be	AUX
ftr-388	352	5	strongly	strongly	ADV
ftr-388	352	6	identified	identify	VERB
ftr-388	352	7	with	with	ADP
ftr-388	352	8	the	the	DET
ftr-388	352	9	group	group	NOUN
ftr-388	352	10	is	be	AUX
ftr-388	352	11	more	more	ADV
ftr-388	352	12	likely	likely	ADJ
ftr-388	352	13	to	to	PART
ftr-388	352	14	see	see	VERB
ftr-388	352	15	a	a	DET
ftr-388	352	16	tax	tax	NOUN
ftr-388	352	17	not	not	PART
ftr-388	352	18	simply	simply	ADV
ftr-388	352	19	as	as	ADP
ftr-388	352	20	coercion	coercion	NOUN
ftr-388	352	21	,	,	PUNCT
ftr-388	352	22	but	but	CCONJ
ftr-388	352	23	as	as	ADP
ftr-388	352	24	“	"	PUNCT
ftr-388	352	25	self	self	NOUN
ftr-388	352	26	-	-	PUNCT
ftr-388	352	27	imposed	impose	VERB
ftr-388	352	28	levies	levy	NOUN
ftr-388	352	29	,	,	PUNCT
ftr-388	352	30	expressions	expression	NOUN
ftr-388	352	31	of	of	ADP
ftr-388	352	32	our	our	PRON
ftr-388	352	33	commitment	commitment	NOUN
ftr-388	352	34	to	to	ADP
ftr-388	352	35	the	the	DET
ftr-388	352	36	well	well	ADV
ftr-388	352	37	-	-	PUNCT
ftr-388	352	38	being	being	NOUN
ftr-388	352	39	of	of	ADP
ftr-388	352	40	all	all	PRON
ftr-388	352	41	.	.	PUNCT
ftr-388	352	42	”	"	PUNCT
ftr-388	353	1	in	in	ADP
ftr-388	353	2	other	other	ADJ
ftr-388	353	3	words,37	words,37	VERB
ftr-388	353	4	identification	identification	NOUN
ftr-388	353	5	with	with	ADP
ftr-388	353	6	the	the	DET
ftr-388	353	7	group	group	NOUN
ftr-388	353	8	either	either	CCONJ
ftr-388	353	9	decreases	decrease	VERB
ftr-388	353	10	the	the	DET
ftr-388	353	11	importance	importance	NOUN
ftr-388	353	12	of	of	ADP
ftr-388	353	13	fiscal	fiscal	ADJ
ftr-388	353	14	exchange	exchange	NOUN
ftr-388	353	15	31	31	NUM
ftr-388	353	16	.	.	PUNCT
ftr-388	354	1	wenzel	wenzel	PROPN
ftr-388	354	2	,	,	PUNCT
ftr-388	354	3	supra	supra	PROPN
ftr-388	354	4	note	note	NOUN
ftr-388	354	5	24	24	NUM
ftr-388	354	6	.	.	PUNCT
ftr-388	354	7	32	32	NUM
ftr-388	354	8	.	.	PUNCT
ftr-388	355	1	tom	tom	PROPN
ftr-388	355	2	r.	r.	PROPN
ftr-388	355	3	tyler	tyler	PROPN
ftr-388	355	4	,	,	PUNCT
ftr-388	355	5	why	why	SCONJ
ftr-388	355	6	people	people	NOUN
ftr-388	355	7	obey	obey	VERB
ftr-388	355	8	the	the	DET
ftr-388	355	9	law	law	NOUN
ftr-388	355	10	(	(	PUNCT
ftr-388	355	11	1990	1990	NUM
ftr-388	355	12	)	)	PUNCT
ftr-388	355	13	;	;	PUNCT
ftr-388	355	14	tom	tom	PROPN
ftr-388	355	15	r.	r.	PROPN
ftr-388	355	16	tyler	tyler	PROPN
ftr-388	355	17	&	&	CCONJ
ftr-388	355	18	steven	steven	PROPN
ftr-388	355	19	l.	l.	PROPN
ftr-388	355	20	blader	blader	PROPN
ftr-388	355	21	,	,	PUNCT
ftr-388	355	22	the	the	DET
ftr-388	355	23	group	group	NOUN
ftr-388	355	24	engagement	engagement	NOUN
ftr-388	355	25	model	model	NOUN
ftr-388	355	26	:	:	PUNCT
ftr-388	355	27	procedural	procedural	ADJ
ftr-388	355	28	justice	justice	NOUN
ftr-388	355	29	,	,	PUNCT
ftr-388	355	30	social	social	ADJ
ftr-388	355	31	identity	identity	NOUN
ftr-388	355	32	,	,	PUNCT
ftr-388	355	33	and	and	CCONJ
ftr-388	355	34	cooperative	cooperative	ADJ
ftr-388	355	35	behavior	behavior	NOUN
ftr-388	355	36	,	,	PUNCT
ftr-388	355	37	7	7	NUM
ftr-388	355	38	personality	personality	NOUN
ftr-388	355	39	and	and	CCONJ
ftr-388	355	40	social	social	ADJ
ftr-388	355	41	psychol	psychol	NOUN
ftr-388	355	42	.	.	PUNCT
ftr-388	355	43	rev	rev	PROPN
ftr-388	355	44	.	.	PROPN
ftr-388	355	45	349	349	NUM
ftr-388	355	46	,	,	PUNCT
ftr-388	355	47	355	355	NUM
ftr-388	355	48	(	(	PUNCT
ftr-388	355	49	2003	2003	NUM
ftr-388	355	50	)	)	PUNCT
ftr-388	355	51	.	.	PUNCT
ftr-388	356	1	torgler	torgler	PROPN
ftr-388	356	2	makes	make	VERB
ftr-388	356	3	the	the	DET
ftr-388	356	4	same	same	ADJ
ftr-388	356	5	point	point	NOUN
ftr-388	356	6	in	in	ADP
ftr-388	356	7	many	many	ADJ
ftr-388	356	8	articles	article	NOUN
ftr-388	356	9	.	.	PUNCT
ftr-388	357	1	33	33	NUM
ftr-388	357	2	.	.	PUNCT
ftr-388	358	1	see	see	VERB
ftr-388	358	2	,	,	PUNCT
ftr-388	358	3	e.g.	e.g.	ADV
ftr-388	358	4	,	,	PUNCT
ftr-388	358	5	wenzel	wenzel	ADJ
ftr-388	358	6	,	,	PUNCT
ftr-388	358	7	supra	supra	PROPN
ftr-388	358	8	note	note	NOUN
ftr-388	359	1	24	24	NUM
ftr-388	359	2	.	.	PUNCT
ftr-388	360	1	34	34	NUM
ftr-388	360	2	.	.	PUNCT
ftr-388	361	1	alex	alex	PROPN
ftr-388	361	2	raskolnikov	raskolnikov	PROPN
ftr-388	361	3	,	,	PUNCT
ftr-388	361	4	crime	crime	NOUN
ftr-388	361	5	and	and	CCONJ
ftr-388	361	6	punishment	punishment	NOUN
ftr-388	361	7	in	in	ADP
ftr-388	361	8	taxation	taxation	NOUN
ftr-388	361	9	:	:	PUNCT
ftr-388	361	10	deceit	deceit	NOUN
ftr-388	361	11	,	,	PUNCT
ftr-388	361	12	deterrence	deterrence	NOUN
ftr-388	361	13	,	,	PUNCT
ftr-388	361	14	and	and	CCONJ
ftr-388	361	15	the	the	DET
ftr-388	361	16	self	self	NOUN
ftr-388	361	17	-	-	PUNCT
ftr-388	361	18	adjusting	adjust	VERB
ftr-388	361	19	penalty	penalty	NOUN
ftr-388	361	20	,	,	PUNCT
ftr-388	361	21	106	106	NUM
ftr-388	361	22	colum	colum	NOUN
ftr-388	361	23	.	.	PUNCT
ftr-388	362	1	l.	l.	PROPN
ftr-388	362	2	rev	rev	PROPN
ftr-388	362	3	.	.	PROPN
ftr-388	363	1	569	569	NUM
ftr-388	363	2	(	(	PUNCT
ftr-388	363	3	2006	2006	NUM
ftr-388	363	4	)	)	PUNCT
ftr-388	363	5	.	.	PUNCT
ftr-388	364	1	35	35	NUM
ftr-388	364	2	.	.	PUNCT
ftr-388	365	1	dan	dan	PROPN
ftr-388	365	2	m.	m.	PROPN
ftr-388	365	3	kahan	kahan	PROPN
ftr-388	365	4	,	,	PUNCT
ftr-388	365	5	signaling	signal	VERB
ftr-388	365	6	or	or	CCONJ
ftr-388	365	7	reciprocating	reciprocating	NOUN
ftr-388	365	8	?	?	PUNCT
ftr-388	366	1	a	a	DET
ftr-388	366	2	response	response	NOUN
ftr-388	366	3	to	to	ADP
ftr-388	366	4	eric	eric	PROPN
ftr-388	366	5	posner	posner	PROPN
ftr-388	366	6	’s	’s	PART
ftr-388	366	7	law	law	NOUN
ftr-388	366	8	and	and	CCONJ
ftr-388	366	9	social	social	ADJ
ftr-388	366	10	norms	norm	NOUN
ftr-388	366	11	.	.	PUNCT
ftr-388	367	1	36	36	NUM
ftr-388	367	2	u.	u.	ADV
ftr-388	367	3	rich	rich	ADJ
ftr-388	367	4	.	.	PUNCT
ftr-388	368	1	l.	l.	PROPN
ftr-388	368	2	rev	rev	PROPN
ftr-388	368	3	.	.	PROPN
ftr-388	368	4	367	367	NUM
ftr-388	368	5	,	,	PUNCT
ftr-388	368	6	378	378	NUM
ftr-388	368	7	(	(	PUNCT
ftr-388	368	8	2003	2003	NUM
ftr-388	368	9	)	)	PUNCT
ftr-388	368	10	.	.	PUNCT
ftr-388	369	1	but	but	CCONJ
ftr-388	369	2	see	see	VERB
ftr-388	369	3	eric	eric	PROPN
ftr-388	369	4	a.	a.	PROPN
ftr-388	369	5	posner	posner	PROPN
ftr-388	369	6	,	,	PUNCT
ftr-388	369	7	law	law	NOUN
ftr-388	369	8	and	and	CCONJ
ftr-388	369	9	social	social	ADJ
ftr-388	369	10	norms	norm	NOUN
ftr-388	369	11	:	:	PUNCT
ftr-388	369	12	the	the	DET
ftr-388	369	13	case	case	NOUN
ftr-388	369	14	of	of	ADP
ftr-388	369	15	tax	tax	NOUN
ftr-388	369	16	compliance	compliance	NOUN
ftr-388	369	17	,	,	PUNCT
ftr-388	369	18	86	86	NUM
ftr-388	369	19	va	va	NOUN
ftr-388	369	20	.	.	PUNCT
ftr-388	370	1	l.	l.	PROPN
ftr-388	370	2	rev	rev	PROPN
ftr-388	370	3	.	.	PROPN
ftr-388	370	4	1781	1781	NUM
ftr-388	370	5	(	(	PUNCT
ftr-388	370	6	2000	2000	NUM
ftr-388	370	7	)	)	PUNCT
ftr-388	370	8	.	.	PUNCT
ftr-388	371	1	36	36	NUM
ftr-388	371	2	.	.	PUNCT
ftr-388	372	1	but	but	CCONJ
ftr-388	372	2	see	see	VERB
ftr-388	372	3	,	,	PUNCT
ftr-388	372	4	raskolnikov	raskolnikov	PROPN
ftr-388	372	5	,	,	PUNCT
ftr-388	372	6	supra	supra	PROPN
ftr-388	372	7	note	note	NOUN
ftr-388	372	8	34	34	NUM
ftr-388	372	9	(	(	PUNCT
ftr-388	372	10	tax	tax	NOUN
ftr-388	372	11	compliance	compliance	NOUN
ftr-388	372	12	as	as	ADP
ftr-388	372	13	reputational	reputational	ADJ
ftr-388	372	14	signaling	signal	VERB
ftr-388	372	15	device	device	NOUN
ftr-388	372	16	)	)	PUNCT
ftr-388	372	17	and	and	CCONJ
ftr-388	372	18	kahan	kahan	PROPN
ftr-388	372	19	,	,	PUNCT
ftr-388	372	20	supra	supra	PROPN
ftr-388	372	21	note	note	PROPN
ftr-388	372	22	35	35	NUM
ftr-388	372	23	(	(	PUNCT
ftr-388	372	24	reciprocity	reciprocity	NOUN
ftr-388	372	25	is	be	AUX
ftr-388	372	26	better	well	ADJ
ftr-388	372	27	explanation	explanation	NOUN
ftr-388	372	28	of	of	ADP
ftr-388	372	29	compliance	compliance	NOUN
ftr-388	372	30	)	)	PUNCT
ftr-388	372	31	.	.	PUNCT
ftr-388	373	1	my	my	PRON
ftr-388	373	2	conversation	conversation	NOUN
ftr-388	373	3	with	with	ADP
ftr-388	373	4	karl	karl	PROPN
ftr-388	373	5	knapp	knapp	PROPN
ftr-388	373	6	of	of	ADP
ftr-388	373	7	the	the	DET
ftr-388	373	8	north	north	PROPN
ftr-388	373	9	carolina	carolina	PROPN
ftr-388	373	10	department	department	PROPN
ftr-388	373	11	of	of	ADP
ftr-388	373	12	revenue	revenue	NOUN
ftr-388	373	13	says	say	VERB
ftr-388	373	14	there	there	PRON
ftr-388	373	15	was	be	VERB
ftr-388	373	16	anecdotal	anecdotal	ADJ
ftr-388	373	17	evidence	evidence	NOUN
ftr-388	373	18	that	that	SCONJ
ftr-388	373	19	the	the	DET
ftr-388	373	20	mere	mere	ADJ
ftr-388	373	21	threat	threat	NOUN
ftr-388	373	22	of	of	ADP
ftr-388	373	23	publication	publication	NOUN
ftr-388	373	24	increased	increase	VERB
ftr-388	373	25	compliance	compliance	NOUN
ftr-388	373	26	.	.	PUNCT
ftr-388	374	1	e	e	X
ftr-388	374	2	-	-	NOUN
ftr-388	374	3	mail	mail	NOUN
ftr-388	374	4	from	from	ADP
ftr-388	374	5	karl	karl	PROPN
ftr-388	374	6	knapp	knapp	PROPN
ftr-388	374	7	to	to	ADP
ftr-388	374	8	author	author	PROPN
ftr-388	374	9	mar	mar	PROPN
ftr-388	374	10	.	.	PROPN
ftr-388	374	11	2	2	NUM
ftr-388	374	12	,	,	PUNCT
ftr-388	374	13	2007	2007	NUM
ftr-388	374	14	.	.	PUNCT
ftr-388	375	1	this	this	PRON
ftr-388	375	2	is	be	AUX
ftr-388	375	3	some	some	DET
ftr-388	375	4	evidence	evidence	NOUN
ftr-388	375	5	that	that	SCONJ
ftr-388	375	6	shaming	shame	VERB
ftr-388	375	7	could	could	AUX
ftr-388	375	8	perform	perform	VERB
ftr-388	375	9	a	a	DET
ftr-388	375	10	signaling	signal	VERB
ftr-388	375	11	function	function	NOUN
ftr-388	375	12	.	.	PUNCT
ftr-388	376	1	37	37	NUM
ftr-388	376	2	.	.	PUNCT
ftr-388	377	1	hansen	hansen	PROPN
ftr-388	377	2	,	,	PUNCT
ftr-388	377	3	taxing	tax	VERB
ftr-388	377	4	illusions	illusion	NOUN
ftr-388	377	5	supra	supra	PROPN
ftr-388	377	6	note	note	PROPN
ftr-388	377	7	21	21	NUM
ftr-388	377	8	,	,	PUNCT
ftr-388	377	9	at	at	ADP
ftr-388	377	10	16	16	NUM
ftr-388	377	11	.	.	PUNCT
ftr-388	378	1	614	614	NUM
ftr-388	378	2	florida	florida	PROPN
ftr-388	378	3	tax	tax	NOUN
ftr-388	378	4	review	review	NOUN
ftr-388	379	1	[	[	X
ftr-388	379	2	vol	vol	NOUN
ftr-388	379	3	.	.	NOUN
ftr-388	379	4	8:6	8:6	NUM
ftr-388	379	5	–	–	PUNCT
ftr-388	379	6	an	an	DET
ftr-388	379	7	element	element	NOUN
ftr-388	379	8	of	of	ADP
ftr-388	379	9	procedural	procedural	ADJ
ftr-388	379	10	justice	justice	NOUN
ftr-388	379	11	,	,	PUNCT
ftr-388	379	12	as	as	SCONJ
ftr-388	379	13	discussed	discuss	VERB
ftr-388	379	14	below	below	ADV
ftr-388	379	15	–	–	PUNCT
ftr-388	379	16	or	or	CCONJ
ftr-388	379	17	is	be	AUX
ftr-388	379	18	more	more	ADV
ftr-388	379	19	broadly	broadly	ADV
ftr-388	379	20	defined	define	VERB
ftr-388	379	21	to	to	PART
ftr-388	379	22	include	include	VERB
ftr-388	379	23	others	other	NOUN
ftr-388	379	24	.	.	PUNCT
ftr-388	380	1	identification	identification	NOUN
ftr-388	380	2	with	with	ADP
ftr-388	380	3	a	a	DET
ftr-388	380	4	group	group	NOUN
ftr-388	380	5	smaller	small	ADJ
ftr-388	380	6	than	than	ADP
ftr-388	380	7	the	the	DET
ftr-388	380	8	nation	nation	NOUN
ftr-388	380	9	also	also	ADV
ftr-388	380	10	can	can	AUX
ftr-388	380	11	positively	positively	ADV
ftr-388	380	12	influence	influence	VERB
ftr-388	380	13	internal	internal	ADJ
ftr-388	380	14	motivations	motivation	NOUN
ftr-388	380	15	to	to	PART
ftr-388	380	16	comply	comply	VERB
ftr-388	380	17	with	with	ADP
ftr-388	380	18	tax	tax	NOUN
ftr-388	380	19	laws	law	NOUN
ftr-388	380	20	.	.	PUNCT
ftr-388	381	1	if	if	SCONJ
ftr-388	381	2	business	business	NOUN
ftr-388	381	3	leaders	leader	NOUN
ftr-388	381	4	,	,	PUNCT
ftr-388	381	5	for	for	ADP
ftr-388	381	6	example	example	NOUN
ftr-388	381	7	,	,	PUNCT
ftr-388	381	8	emphasize	emphasize	VERB
ftr-388	381	9	the	the	DET
ftr-388	381	10	importance	importance	NOUN
ftr-388	381	11	of	of	ADP
ftr-388	381	12	paying	pay	VERB
ftr-388	381	13	taxes	taxis	NOUN
ftr-388	381	14	(	(	PUNCT
ftr-388	381	15	personally	personally	ADV
ftr-388	381	16	and	and	CCONJ
ftr-388	381	17	at	at	ADP
ftr-388	381	18	the	the	DET
ftr-388	381	19	corporate	corporate	ADJ
ftr-388	381	20	level	level	NOUN
ftr-388	381	21	)	)	PUNCT
ftr-388	381	22	,	,	PUNCT
ftr-388	381	23	then	then	ADV
ftr-388	381	24	other	other	ADJ
ftr-388	381	25	business	business	NOUN
ftr-388	381	26	-	-	PUNCT
ftr-388	381	27	oriented	orient	VERB
ftr-388	381	28	people	people	NOUN
ftr-388	381	29	will	will	AUX
ftr-388	381	30	see	see	VERB
ftr-388	381	31	that	that	PRON
ftr-388	381	32	as	as	ADP
ftr-388	381	33	the	the	DET
ftr-388	381	34	norm	norm	NOUN
ftr-388	381	35	.	.	PUNCT
ftr-388	382	1	similarly	similarly	ADV
ftr-388	382	2	,	,	PUNCT
ftr-388	382	3	having	have	VERB
ftr-388	382	4	an	an	DET
ftr-388	382	5	important	important	ADJ
ftr-388	382	6	person	person	NOUN
ftr-388	382	7	in	in	ADP
ftr-388	382	8	a	a	DET
ftr-388	382	9	group	group	NOUN
ftr-388	382	10	(	(	PUNCT
ftr-388	382	11	a	a	DET
ftr-388	382	12	minister	minister	NOUN
ftr-388	382	13	,	,	PUNCT
ftr-388	382	14	for	for	ADP
ftr-388	382	15	example	example	NOUN
ftr-388	382	16	)	)	PUNCT
ftr-388	382	17	or	or	CCONJ
ftr-388	382	18	a	a	DET
ftr-388	382	19	person	person	NOUN
ftr-388	382	20	that	that	PRON
ftr-388	382	21	people	people	NOUN
ftr-388	382	22	admire	admire	VERB
ftr-388	382	23	or	or	CCONJ
ftr-388	382	24	respect	respect	NOUN
ftr-388	382	25	(	(	PUNCT
ftr-388	382	26	e.g.	e.g.	ADV
ftr-388	382	27	,	,	PUNCT
ftr-388	382	28	celebrity	celebrity	NOUN
ftr-388	382	29	)	)	PUNCT
ftr-388	382	30	emphasize	emphasize	VERB
ftr-388	382	31	tax	tax	NOUN
ftr-388	382	32	compliance	compliance	NOUN
ftr-388	382	33	could	could	AUX
ftr-388	382	34	strengthen	strengthen	VERB
ftr-388	382	35	compliance	compliance	NOUN
ftr-388	382	36	.	.	PUNCT
ftr-388	383	1	strengthening	strengthen	VERB
ftr-388	383	2	the	the	DET
ftr-388	383	3	identification	identification	NOUN
ftr-388	383	4	of	of	ADP
ftr-388	383	5	tax	tax	NOUN
ftr-388	383	6	professionals	professional	NOUN
ftr-388	383	7	with	with	ADP
ftr-388	383	8	the	the	DET
ftr-388	383	9	integrity	integrity	NOUN
ftr-388	383	10	of	of	ADP
ftr-388	383	11	the	the	DET
ftr-388	383	12	tax	tax	NOUN
ftr-388	383	13	system	system	NOUN
ftr-388	383	14	can	can	AUX
ftr-388	383	15	improve	improve	VERB
ftr-388	383	16	their	their	PRON
ftr-388	383	17	willingness	willingness	NOUN
ftr-388	383	18	to	to	PART
ftr-388	383	19	cooperate	cooperate	VERB
ftr-388	383	20	with	with	ADP
ftr-388	383	21	the	the	DET
ftr-388	383	22	irs	irs	PROPN
ftr-388	383	23	.	.	PUNCT
ftr-388	384	1	this	this	PRON
ftr-388	384	2	would	would	AUX
ftr-388	384	3	decrease	decrease	VERB
ftr-388	384	4	aggressive	aggressive	ADJ
ftr-388	384	5	tax	tax	NOUN
ftr-388	384	6	planning	planning	NOUN
ftr-388	384	7	directly	directly	ADV
ftr-388	384	8	since	since	SCONJ
ftr-388	384	9	much	much	ADJ
ftr-388	384	10	of	of	ADP
ftr-388	384	11	such	such	ADJ
ftr-388	384	12	advice	advice	NOUN
ftr-388	384	13	is	be	AUX
ftr-388	384	14	“	"	PUNCT
ftr-388	384	15	supply	supply	NOUN
ftr-388	384	16	”	"	PUNCT
ftr-388	384	17	driven	drive	VERB
ftr-388	384	18	by	by	ADP
ftr-388	384	19	the	the	DET
ftr-388	384	20	professionals	professional	NOUN
ftr-388	384	21	.	.	PUNCT
ftr-388	385	1	it	it	PRON
ftr-388	385	2	would	would	AUX
ftr-388	385	3	also	also	ADV
ftr-388	385	4	signal	signal	VERB
ftr-388	385	5	to	to	ADP
ftr-388	385	6	clients	client	NOUN
ftr-388	385	7	a	a	DET
ftr-388	385	8	tax38	tax38	ADJ
ftr-388	385	9	compliance	compliance	NOUN
ftr-388	385	10	norm	norm	NOUN
ftr-388	385	11	that	that	PRON
ftr-388	385	12	could	could	AUX
ftr-388	385	13	have	have	VERB
ftr-388	385	14	a	a	DET
ftr-388	385	15	ripple	ripple	NOUN
ftr-388	385	16	affect	affect	VERB
ftr-388	385	17	on	on	ADP
ftr-388	385	18	their	their	PRON
ftr-388	385	19	clients	client	NOUN
ftr-388	385	20	,	,	PUNCT
ftr-388	385	21	who	who	PRON
ftr-388	385	22	respect	respect	VERB
ftr-388	385	23	and	and	CCONJ
ftr-388	385	24	identify	identify	VERB
ftr-388	385	25	with	with	ADP
ftr-388	385	26	these	these	DET
ftr-388	385	27	professionals	professional	NOUN
ftr-388	385	28	.	.	PUNCT
ftr-388	386	1	a	a	DET
ftr-388	386	2	major	major	ADJ
ftr-388	386	3	reason	reason	NOUN
ftr-388	386	4	people	people	NOUN
ftr-388	386	5	join	join	VERB
ftr-388	386	6	groups	group	NOUN
ftr-388	386	7	and	and	CCONJ
ftr-388	386	8	cooperate	cooperate	VERB
ftr-388	386	9	is	be	AUX
ftr-388	386	10	because	because	SCONJ
ftr-388	386	11	they	they	PRON
ftr-388	386	12	obtain	obtain	VERB
ftr-388	386	13	a	a	DET
ftr-388	386	14	sense	sense	NOUN
ftr-388	386	15	of	of	ADP
ftr-388	386	16	identity	identity	NOUN
ftr-388	386	17	(	(	PUNCT
ftr-388	386	18	self	self	NOUN
ftr-388	386	19	-	-	PUNCT
ftr-388	386	20	worth	worth	ADJ
ftr-388	386	21	,	,	PUNCT
ftr-388	386	22	esteem	esteem	NOUN
ftr-388	386	23	)	)	PUNCT
ftr-388	386	24	from	from	ADP
ftr-388	386	25	the	the	DET
ftr-388	386	26	group	group	NOUN
ftr-388	386	27	.	.	PUNCT
ftr-388	387	1	consequently	consequently	ADV
ftr-388	387	2	the	the	DET
ftr-388	387	3	more39	more39	NOUN
ftr-388	387	4	one	one	NUM
ftr-388	387	5	identifies	identify	VERB
ftr-388	387	6	with	with	ADP
ftr-388	387	7	the	the	DET
ftr-388	387	8	group	group	NOUN
ftr-388	387	9	the	the	DET
ftr-388	387	10	more	more	ADJ
ftr-388	387	11	one	one	NOUN
ftr-388	387	12	internalizes	internalize	VERB
ftr-388	387	13	norms	norm	NOUN
ftr-388	387	14	and	and	CCONJ
ftr-388	387	15	cooperates	cooperate	NOUN
ftr-388	387	16	.	.	PUNCT
ftr-388	388	1	identification	identification	NOUN
ftr-388	388	2	with	with	ADP
ftr-388	388	3	the	the	DET
ftr-388	388	4	group	group	NOUN
ftr-388	388	5	is	be	AUX
ftr-388	388	6	therefore	therefore	ADV
ftr-388	388	7	crucial	crucial	ADJ
ftr-388	388	8	to	to	ADP
ftr-388	388	9	cooperation	cooperation	NOUN
ftr-388	388	10	and	and	CCONJ
ftr-388	388	11	procedural	procedural	ADJ
ftr-388	388	12	fairness	fairness	NOUN
ftr-388	388	13	is	be	AUX
ftr-388	388	14	crucial	crucial	ADJ
ftr-388	388	15	to	to	ADP
ftr-388	388	16	forming	form	VERB
ftr-388	388	17	that	that	SCONJ
ftr-388	388	18	identification.40	identification.40	PROPN
ftr-388	388	19	procedural	procedural	ADJ
ftr-388	388	20	fairness	fairness	NOUN
ftr-388	388	21	,	,	PUNCT
ftr-388	388	22	or	or	CCONJ
ftr-388	388	23	justice	justice	NOUN
ftr-388	388	24	,	,	PUNCT
ftr-388	388	25	is	be	AUX
ftr-388	388	26	a	a	DET
ftr-388	388	27	major	major	ADJ
ftr-388	388	28	determinant	determinant	NOUN
ftr-388	388	29	of	of	ADP
ftr-388	388	30	tax	tax	NOUN
ftr-388	388	31	morale	morale	NOUN
ftr-388	388	32	generally	generally	ADV
ftr-388	388	33	,	,	PUNCT
ftr-388	388	34	not	not	PART
ftr-388	388	35	just	just	ADV
ftr-388	388	36	in	in	ADP
ftr-388	388	37	the	the	DET
ftr-388	388	38	fostering	fostering	NOUN
ftr-388	388	39	of	of	ADP
ftr-388	388	40	identification	identification	NOUN
ftr-388	388	41	.	.	PUNCT
ftr-388	389	1	key	key	ADJ
ftr-388	389	2	components	component	NOUN
ftr-388	389	3	of	of	ADP
ftr-388	389	4	procedural	procedural	ADJ
ftr-388	389	5	justice	justice	NOUN
ftr-388	389	6	are	be	AUX
ftr-388	389	7	:	:	PUNCT
ftr-388	389	8	voice	voice	NOUN
ftr-388	389	9	(	(	PUNCT
ftr-388	389	10	participation	participation	NOUN
ftr-388	389	11	in	in	ADP
ftr-388	389	12	the	the	DET
ftr-388	389	13	process	process	NOUN
ftr-388	389	14	and	and	CCONJ
ftr-388	389	15	belief	belief	NOUN
ftr-388	389	16	authorities41	authorities41	VERB
ftr-388	389	17	“	"	PUNCT
ftr-388	389	18	hear	hear	VERB
ftr-388	389	19	”	"	PUNCT
ftr-388	389	20	the	the	DET
ftr-388	389	21	individual	individual	NOUN
ftr-388	389	22	)	)	PUNCT
ftr-388	389	23	;	;	PUNCT
ftr-388	389	24	belief	belief	NOUN
ftr-388	389	25	in	in	ADP
ftr-388	389	26	the	the	DET
ftr-388	389	27	neutrality	neutrality	NOUN
ftr-388	389	28	of	of	ADP
ftr-388	389	29	the	the	DET
ftr-388	389	30	decision	decision	NOUN
ftr-388	389	31	;	;	PUNCT
ftr-388	389	32	belief	belief	NOUN
ftr-388	389	33	in	in	ADP
ftr-388	389	34	the	the	DET
ftr-388	389	35	neutrality	neutrality	NOUN
ftr-388	389	36	of	of	ADP
ftr-388	389	37	the	the	DET
ftr-388	389	38	decision	decision	NOUN
ftr-388	389	39	-	-	PUNCT
ftr-388	389	40	maker	maker	NOUN
ftr-388	389	41	;	;	PUNCT
ftr-388	389	42	and	and	CCONJ
ftr-388	389	43	being	be	AUX
ftr-388	389	44	treated	treat	VERB
ftr-388	389	45	with	with	ADP
ftr-388	389	46	respect	respect	NOUN
ftr-388	389	47	,	,	PUNCT
ftr-388	389	48	politeness	politeness	NOUN
ftr-388	389	49	and	and	CCONJ
ftr-388	389	50	dignity	dignity	NOUN
ftr-388	389	51	by	by	ADP
ftr-388	389	52	tax	tax	NOUN
ftr-388	389	53	authorities	authority	NOUN
ftr-388	389	54	.	.	PUNCT
ftr-388	390	1	a	a	DET
ftr-388	390	2	belief	belief	NOUN
ftr-388	390	3	in	in	ADP
ftr-388	390	4	the	the	DET
ftr-388	390	5	legitimacy	legitimacy	NOUN
ftr-388	390	6	of	of	ADP
ftr-388	390	7	the	the	DET
ftr-388	390	8	authority	authority	NOUN
ftr-388	390	9	and	and	CCONJ
ftr-388	390	10	trust42	trust42	VERB
ftr-388	390	11	in	in	ADP
ftr-388	390	12	it	it	PRON
ftr-388	390	13	,	,	PUNCT
ftr-388	390	14	which	which	PRON
ftr-388	390	15	a	a	DET
ftr-388	390	16	sense	sense	NOUN
ftr-388	390	17	of	of	ADP
ftr-388	390	18	procedural	procedural	ADJ
ftr-388	390	19	fairness	fairness	NOUN
ftr-388	390	20	augments	augment	VERB
ftr-388	390	21	,	,	PUNCT
ftr-388	390	22	also	also	ADV
ftr-388	390	23	increase	increase	VERB
ftr-388	390	24	identification	identification	NOUN
ftr-388	390	25	with	with	ADP
ftr-388	390	26	the	the	DET
ftr-388	390	27	group	group	NOUN
ftr-388	390	28	and	and	CCONJ
ftr-388	390	29	compliance	compliance	NOUN
ftr-388	390	30	with	with	ADP
ftr-388	390	31	its	its	PRON
ftr-388	390	32	norms	norm	NOUN
ftr-388	390	33	.	.	PUNCT
ftr-388	391	1	38	38	NUM
ftr-388	391	2	.	.	PUNCT
ftr-388	392	1	john	john	PROPN
ftr-388	392	2	braithwaite	braithwaite	PROPN
ftr-388	392	3	,	,	PUNCT
ftr-388	392	4	markets	market	NOUN
ftr-388	392	5	in	in	ADP
ftr-388	392	6	vice	vice	NOUN
ftr-388	392	7	:	:	PUNCT
ftr-388	392	8	markets	market	NOUN
ftr-388	392	9	in	in	ADP
ftr-388	392	10	virtue	virtue	NOUN
ftr-388	392	11	50	50	NUM
ftr-388	392	12	-	-	SYM
ftr-388	392	13	66	66	NUM
ftr-388	392	14	(	(	PUNCT
ftr-388	392	15	2005	2005	NUM
ftr-388	392	16	)	)	PUNCT
ftr-388	392	17	;	;	PUNCT
ftr-388	392	18	dennis	dennis	PROPN
ftr-388	392	19	j.	j.	PROPN
ftr-388	392	20	ventry	ventry	PROPN
ftr-388	392	21	,	,	PUNCT
ftr-388	392	22	jr	jr	PROPN
ftr-388	392	23	.	.	PROPN
ftr-388	392	24	,	,	PUNCT
ftr-388	392	25	from	from	ADP
ftr-388	392	26	competition	competition	NOUN
ftr-388	392	27	to	to	ADP
ftr-388	392	28	cooperation	cooperation	NOUN
ftr-388	392	29	:	:	PUNCT
ftr-388	392	30	imagining	imagine	VERB
ftr-388	392	31	a	a	DET
ftr-388	392	32	new	new	ADJ
ftr-388	392	33	tax	tax	NOUN
ftr-388	392	34	compliance	compliance	NOUN
ftr-388	392	35	norm	norm	NOUN
ftr-388	392	36	(	(	PUNCT
ftr-388	392	37	2007	2007	NUM
ftr-388	392	38	forthcoming	forthcoming	NOUN
ftr-388	392	39	)	)	PUNCT
ftr-388	392	40	.	.	PUNCT
ftr-388	393	1	39	39	NUM
ftr-388	393	2	.	.	PUNCT
ftr-388	394	1	tyler	tyler	PROPN
ftr-388	394	2	&	&	CCONJ
ftr-388	394	3	blader	blader	PROPN
ftr-388	394	4	,	,	PUNCT
ftr-388	394	5	supra	supra	PROPN
ftr-388	394	6	note	note	PROPN
ftr-388	394	7	32	32	NUM
ftr-388	394	8	,	,	PUNCT
ftr-388	394	9	at	at	ADP
ftr-388	394	10	353	353	NUM
ftr-388	394	11	.	.	NOUN
ftr-388	394	12	40	40	NUM
ftr-388	394	13	.	.	PUNCT
ftr-388	395	1	e.g.	e.g.	ADV
ftr-388	395	2	,	,	PUNCT
ftr-388	395	3	i	i	PRON
ftr-388	395	4	d.	d.	PROPN
ftr-388	395	5	at	at	ADP
ftr-388	395	6	355	355	NUM
ftr-388	395	7	.	.	PUNCT
ftr-388	396	1	41	41	NUM
ftr-388	396	2	.	.	PUNCT
ftr-388	397	1	see	see	VERB
ftr-388	397	2	,	,	PUNCT
ftr-388	397	3	e.g.	e.g.	ADV
ftr-388	397	4	,	,	PUNCT
ftr-388	397	5	alm	alm	NOUN
ftr-388	397	6	&	&	CCONJ
ftr-388	397	7	torgler	torgler	ADJ
ftr-388	397	8	,	,	PUNCT
ftr-388	397	9	supra	supra	PROPN
ftr-388	397	10	note	note	NOUN
ftr-388	397	11	10	10	NUM
ftr-388	397	12	,	,	PUNCT
ftr-388	397	13	at	at	ADP
ftr-388	397	14	230	230	NUM
ftr-388	397	15	;	;	PUNCT
ftr-388	397	16	feld	feld	PROPN
ftr-388	397	17	&	&	CCONJ
ftr-388	397	18	frey	frey	PROPN
ftr-388	397	19	,	,	PUNCT
ftr-388	397	20	supra	supra	PROPN
ftr-388	397	21	note	note	NOUN
ftr-388	397	22	9	9	NUM
ftr-388	397	23	,	,	PUNCT
ftr-388	397	24	at	at	ADP
ftr-388	397	25	88	88	NUM
ftr-388	397	26	-	-	SYM
ftr-388	397	27	89	89	NUM
ftr-388	397	28	;	;	PUNCT
ftr-388	397	29	benno	benno	ADJ
ftr-388	397	30	torgler	torgler	NOUN
ftr-388	397	31	,	,	PUNCT
ftr-388	397	32	tax	tax	NOUN
ftr-388	397	33	morale	morale	NOUN
ftr-388	397	34	and	and	CCONJ
ftr-388	397	35	direct	direct	ADJ
ftr-388	397	36	democracy	democracy	NOUN
ftr-388	397	37	,	,	PUNCT
ftr-388	397	38	21	21	NUM
ftr-388	397	39	eur	eur	NOUN
ftr-388	397	40	.	.	PUNCT
ftr-388	398	1	j.	j.	PROPN
ftr-388	398	2	pol	pol	PROPN
ftr-388	398	3	.	.	PUNCT
ftr-388	399	1	econ	econ	PROPN
ftr-388	399	2	.	.	PUNCT
ftr-388	400	1	525	525	NUM
ftr-388	400	2	,	,	PUNCT
ftr-388	400	3	526	526	NUM
ftr-388	400	4	-	-	SYM
ftr-388	400	5	27	27	NUM
ftr-388	400	6	(	(	PUNCT
ftr-388	400	7	2005	2005	NUM
ftr-388	400	8	)	)	PUNCT
ftr-388	400	9	.	.	PUNCT
ftr-388	401	1	42	42	NUM
ftr-388	401	2	.	.	PUNCT
ftr-388	402	1	see	see	VERB
ftr-388	402	2	,	,	PUNCT
ftr-388	402	3	e.g.	e.g.	ADV
ftr-388	402	4	,	,	PUNCT
ftr-388	402	5	tom	tom	PROPN
ftr-388	402	6	tyler	tyler	PROPN
ftr-388	402	7	,	,	PUNCT
ftr-388	402	8	why	why	SCONJ
ftr-388	402	9	people	people	NOUN
ftr-388	402	10	obey	obey	VERB
ftr-388	402	11	the	the	DET
ftr-388	402	12	law	law	NOUN
ftr-388	402	13	71	71	NUM
ftr-388	402	14	-	-	SYM
ftr-388	402	15	74	74	NUM
ftr-388	402	16	(	(	PUNCT
ftr-388	402	17	1990	1990	NUM
ftr-388	402	18	)	)	PUNCT
ftr-388	402	19	;	;	PUNCT
ftr-388	402	20	lars	lars	PROPN
ftr-388	402	21	p.	p.	PROPN
ftr-388	402	22	feld	feld	PROPN
ftr-388	402	23	&	&	CCONJ
ftr-388	402	24	bruno	bruno	PROPN
ftr-388	402	25	s.	s.	PROPN
ftr-388	402	26	frey	frey	PROPN
ftr-388	402	27	,	,	PUNCT
ftr-388	402	28	tax	tax	NOUN
ftr-388	402	29	compliance	compliance	NOUN
ftr-388	402	30	as	as	ADP
ftr-388	402	31	the	the	DET
ftr-388	402	32	result	result	NOUN
ftr-388	402	33	of	of	ADP
ftr-388	402	34	a	a	DET
ftr-388	402	35	psychological	psychological	ADJ
ftr-388	402	36	tax	tax	NOUN
ftr-388	402	37	contract	contract	NOUN
ftr-388	402	38	:	:	PUNCT
ftr-388	402	39	the	the	DET
ftr-388	402	40	role	role	NOUN
ftr-388	402	41	of	of	ADP
ftr-388	402	42	incentives	incentive	NOUN
ftr-388	402	43	and	and	CCONJ
ftr-388	402	44	responsive	responsive	ADJ
ftr-388	402	45	regulation	regulation	NOUN
ftr-388	402	46	,	,	PUNCT
ftr-388	402	47	29	29	NUM
ftr-388	402	48	law	law	NOUN
ftr-388	402	49	&	&	CCONJ
ftr-388	402	50	pol’y	pol’y	NOUN
ftr-388	402	51	102	102	NUM
ftr-388	402	52	,	,	PUNCT
ftr-388	402	53	104	104	NUM
ftr-388	402	54	(	(	PUNCT
ftr-388	402	55	2007	2007	NUM
ftr-388	402	56	)	)	PUNCT
ftr-388	402	57	;	;	PUNCT
ftr-388	402	58	torgler	torgler	ADJ
ftr-388	402	59	,	,	PUNCT
ftr-388	402	60	supra	supra	ADJ
ftr-388	402	61	note	note	NOUN
ftr-388	402	62	2	2	NUM
ftr-388	402	63	,	,	PUNCT
ftr-388	402	64	at	at	ADP
ftr-388	402	65	676	676	NUM
ftr-388	402	66	;	;	PUNCT
ftr-388	402	67	tyler	tyler	NOUN
ftr-388	402	68	&	&	CCONJ
ftr-388	402	69	blader	blader	PROPN
ftr-388	402	70	,	,	PUNCT
ftr-388	402	71	supra	supra	PROPN
ftr-388	402	72	note	note	PROPN
ftr-388	402	73	32	32	NUM
ftr-388	402	74	;	;	PUNCT
ftr-388	402	75	tom	tom	PROPN
ftr-388	402	76	r.	r.	PROPN
ftr-388	402	77	tyler	tyler	PROPN
ftr-388	402	78	&	&	CCONJ
ftr-388	402	79	david	david	PROPN
ftr-388	402	80	de	de	PROPN
ftr-388	402	81	cremer	cremer	PROPN
ftr-388	402	82	,	,	PUNCT
ftr-388	402	83	process	process	NOUN
ftr-388	402	84	-	-	PUNCT
ftr-388	402	85	based	base	VERB
ftr-388	402	86	leadership	leadership	NOUN
ftr-388	402	87	:	:	PUNCT
ftr-388	402	88	fair	fair	ADJ
ftr-388	402	89	procedures	procedure	NOUN
ftr-388	402	90	and	and	CCONJ
ftr-388	402	91	reactions	reaction	NOUN
ftr-388	402	92	to	to	ADP
ftr-388	402	93	organizational	organizational	ADJ
ftr-388	402	94	change	change	NOUN
ftr-388	402	95	,	,	PUNCT
ftr-388	402	96	16	16	NUM
ftr-388	402	97	leadership	leadership	NOUN
ftr-388	402	98	q.	q.	PROPN
ftr-388	402	99	529	529	NUM
ftr-388	402	100	,	,	PUNCT
ftr-388	402	101	542	542	NUM
ftr-388	402	102	(	(	PUNCT
ftr-388	402	103	2005	2005	NUM
ftr-388	402	104	)	)	PUNCT
ftr-388	402	105	;	;	PUNCT
ftr-388	402	106	tom	tom	PROPN
ftr-388	402	107	r.	r.	PROPN
ftr-388	402	108	tyler	tyler	PROPN
ftr-388	402	109	,	,	PUNCT
ftr-388	402	110	promoting	promote	VERB
ftr-388	402	111	employee	employee	NOUN
ftr-388	402	112	policy	policy	NOUN
ftr-388	402	113	adherence	adherence	NOUN
ftr-388	402	114	and	and	CCONJ
ftr-388	402	115	rule	rule	NOUN
ftr-388	402	116	following	follow	VERB
ftr-388	402	117	in	in	ADP
ftr-388	402	118	work	work	NOUN
ftr-388	402	119	settings	setting	NOUN
ftr-388	402	120	,	,	PUNCT
ftr-388	402	121	70	70	NUM
ftr-388	402	122	brook	brook	NOUN
ftr-388	402	123	.	.	PUNCT
ftr-388	403	1	l.	l.	PROPN
ftr-388	403	2	rev	rev	PROPN
ftr-388	403	3	.	.	PROPN
ftr-388	403	4	1287	1287	NUM
ftr-388	403	5	,	,	PUNCT
ftr-388	403	6	1310	1310	NUM
ftr-388	403	7	(	(	PUNCT
ftr-388	403	8	2005	2005	NUM
ftr-388	403	9	)	)	PUNCT
ftr-388	403	10	.	.	PUNCT
ftr-388	404	1	2007	2007	NUM
ftr-388	404	2	]	]	PUNCT
ftr-388	404	3	a	a	DET
ftr-388	404	4	tax	tax	NOUN
ftr-388	404	5	morale	morale	NOUN
ftr-388	404	6	approach	approach	NOUN
ftr-388	404	7	to	to	ADP
ftr-388	404	8	compliance	compliance	NOUN
ftr-388	404	9	615	615	NUM
ftr-388	404	10	although	although	SCONJ
ftr-388	404	11	a	a	DET
ftr-388	404	12	belief	belief	NOUN
ftr-388	404	13	in	in	ADP
ftr-388	404	14	the	the	DET
ftr-388	404	15	legitimacy	legitimacy	NOUN
ftr-388	404	16	of	of	ADP
ftr-388	404	17	the	the	DET
ftr-388	404	18	tax	tax	NOUN
ftr-388	404	19	system	system	NOUN
ftr-388	404	20	is	be	AUX
ftr-388	404	21	ultimately	ultimately	ADV
ftr-388	404	22	tied	tie	VERB
ftr-388	404	23	to	to	ADP
ftr-388	404	24	the	the	DET
ftr-388	404	25	greater	great	ADJ
ftr-388	404	26	issue	issue	NOUN
ftr-388	404	27	of	of	ADP
ftr-388	404	28	legitimacy	legitimacy	NOUN
ftr-388	404	29	of	of	ADP
ftr-388	404	30	the	the	DET
ftr-388	404	31	government	government	NOUN
ftr-388	404	32	which	which	PRON
ftr-388	404	33	the	the	DET
ftr-388	404	34	taxes	taxis	NOUN
ftr-388	404	35	support	support	NOUN
ftr-388	404	36	,	,	PUNCT
ftr-388	404	37	individuals	individual	NOUN
ftr-388	404	38	’	'	PUNCT
ftr-388	404	39	direct	direct	ADJ
ftr-388	404	40	contacts	contact	NOUN
ftr-388	404	41	with	with	ADP
ftr-388	404	42	the	the	DET
ftr-388	404	43	tax	tax	NOUN
ftr-388	404	44	authority	authority	NOUN
ftr-388	404	45	greatly	greatly	ADV
ftr-388	404	46	influence	influence	VERB
ftr-388	404	47	their	their	PRON
ftr-388	404	48	perception	perception	NOUN
ftr-388	404	49	of	of	ADP
ftr-388	404	50	whether	whether	SCONJ
ftr-388	404	51	an	an	DET
ftr-388	404	52	authority	authority	NOUN
ftr-388	404	53	is	be	AUX
ftr-388	404	54	legitimate	legitimate	ADJ
ftr-388	404	55	and	and	CCONJ
ftr-388	404	56	procedurally	procedurally	ADV
ftr-388	404	57	fair	fair	ADJ
ftr-388	404	58	.	.	PUNCT
ftr-388	405	1	the43	the43	VERB
ftr-388	405	2	more	more	ADV
ftr-388	405	3	an	an	DET
ftr-388	405	4	individual	individual	NOUN
ftr-388	405	5	believes	believe	VERB
ftr-388	405	6	s	s	NOUN
ftr-388	405	7	/	/	SYM
ftr-388	405	8	he	he	PRON
ftr-388	405	9	is	be	AUX
ftr-388	405	10	heard	hear	VERB
ftr-388	405	11	and	and	CCONJ
ftr-388	405	12	treated	treat	VERB
ftr-388	405	13	fairly	fairly	ADV
ftr-388	405	14	,	,	PUNCT
ftr-388	405	15	the	the	DET
ftr-388	405	16	more	more	ADJ
ftr-388	405	17	s	s	NOUN
ftr-388	405	18	/	/	SYM
ftr-388	405	19	he	he	PRON
ftr-388	405	20	believes	believe	VERB
ftr-388	405	21	the	the	DET
ftr-388	405	22	authority	authority	NOUN
ftr-388	405	23	is	be	AUX
ftr-388	405	24	responsive	responsive	ADJ
ftr-388	405	25	and	and	CCONJ
ftr-388	405	26	therefore	therefore	ADV
ftr-388	405	27	procedurally	procedurally	ADV
ftr-388	405	28	just	just	ADV
ftr-388	405	29	.	.	PUNCT
ftr-388	406	1	the	the	DET
ftr-388	406	2	lack44	lack44	NOUN
ftr-388	406	3	of	of	ADP
ftr-388	406	4	responsiveness	responsiveness	NOUN
ftr-388	406	5	,	,	PUNCT
ftr-388	406	6	according	accord	VERB
ftr-388	406	7	to	to	ADP
ftr-388	406	8	some	some	DET
ftr-388	406	9	scholars	scholar	NOUN
ftr-388	406	10	,	,	PUNCT
ftr-388	406	11	is	be	AUX
ftr-388	406	12	a	a	DET
ftr-388	406	13	major	major	ADJ
ftr-388	406	14	cause	cause	NOUN
ftr-388	406	15	of	of	ADP
ftr-388	406	16	the	the	DET
ftr-388	406	17	ultimate	ultimate	ADJ
ftr-388	406	18	act	act	NOUN
ftr-388	406	19	of	of	ADP
ftr-388	406	20	non	non	NOUN
ftr-388	406	21	-	-	NOUN
ftr-388	406	22	compliance	compliance	NOUN
ftr-388	406	23	in	in	ADP
ftr-388	406	24	the	the	DET
ftr-388	406	25	tax	tax	NOUN
ftr-388	406	26	area	area	NOUN
ftr-388	406	27	–	–	PUNCT
ftr-388	406	28	revolt.45	revolt.45	NOUN
ftr-388	406	29	procedural	procedural	ADJ
ftr-388	406	30	justice	justice	NOUN
ftr-388	406	31	builds	build	VERB
ftr-388	406	32	trust	trust	NOUN
ftr-388	406	33	,	,	PUNCT
ftr-388	406	34	loyalty	loyalty	NOUN
ftr-388	406	35	,	,	PUNCT
ftr-388	406	36	identification	identification	NOUN
ftr-388	406	37	,	,	PUNCT
ftr-388	406	38	and	and	CCONJ
ftr-388	406	39	commitment	commitment	NOUN
ftr-388	406	40	that	that	PRON
ftr-388	406	41	can	can	AUX
ftr-388	406	42	survive	survive	VERB
ftr-388	406	43	the	the	DET
ftr-388	406	44	occasional	occasional	ADJ
ftr-388	406	45	negative	negative	ADJ
ftr-388	406	46	interaction	interaction	NOUN
ftr-388	406	47	with	with	ADP
ftr-388	406	48	the	the	DET
ftr-388	406	49	authority	authority	NOUN
ftr-388	406	50	.	.	PUNCT
ftr-388	407	1	commercial	commercial	ADJ
ftr-388	407	2	companies	company	NOUN
ftr-388	407	3	,	,	PUNCT
ftr-388	407	4	for	for	ADP
ftr-388	407	5	example	example	NOUN
ftr-388	407	6	,	,	PUNCT
ftr-388	407	7	devise	devise	VERB
ftr-388	407	8	complaint	complaint	NOUN
ftr-388	407	9	procedures	procedure	NOUN
ftr-388	407	10	which	which	PRON
ftr-388	407	11	preserve	preserve	VERB
ftr-388	407	12	customer	customer	NOUN
ftr-388	407	13	loyalty	loyalty	NOUN
ftr-388	407	14	even	even	ADV
ftr-388	407	15	in	in	ADP
ftr-388	407	16	the	the	DET
ftr-388	407	17	face	face	NOUN
ftr-388	407	18	of	of	ADP
ftr-388	407	19	negative	negative	ADJ
ftr-388	407	20	experiences	experience	NOUN
ftr-388	407	21	.	.	PUNCT
ftr-388	408	1	procedural46	procedural46	NOUN
ftr-388	408	2	justice	justice	PROPN
ftr-388	408	3	can	can	AUX
ftr-388	408	4	work	work	VERB
ftr-388	408	5	similarly	similarly	ADV
ftr-388	408	6	in	in	ADP
ftr-388	408	7	the	the	DET
ftr-388	408	8	tax	tax	NOUN
ftr-388	408	9	context	context	NOUN
ftr-388	408	10	.	.	PUNCT
ftr-388	409	1	by	by	SCONJ
ftr-388	409	2	strengthening	strengthen	VERB
ftr-388	409	3	normative	normative	ADJ
ftr-388	409	4	bonds	bond	NOUN
ftr-388	409	5	,	,	PUNCT
ftr-388	409	6	43	43	NUM
ftr-388	409	7	.	.	PUNCT
ftr-388	409	8	see	see	VERB
ftr-388	409	9	,	,	PUNCT
ftr-388	409	10	e.g.	e.g.	ADV
ftr-388	409	11	,	,	PUNCT
ftr-388	409	12	natalie	natalie	PROPN
ftr-388	409	13	taylor	taylor	PROPN
ftr-388	409	14	,	,	PUNCT
ftr-388	409	15	explaining	explain	VERB
ftr-388	409	16	taxpayer	taxpayer	NOUN
ftr-388	409	17	non	non	NOUN
ftr-388	409	18	-	-	NOUN
ftr-388	409	19	compliance	compliance	NOUN
ftr-388	409	20	through	through	ADP
ftr-388	409	21	reference	reference	NOUN
ftr-388	409	22	to	to	ADP
ftr-388	409	23	taxpayer	taxpayer	NOUN
ftr-388	409	24	identities	identity	NOUN
ftr-388	409	25	:	:	PUNCT
ftr-388	409	26	a	a	DET
ftr-388	409	27	social	social	ADJ
ftr-388	409	28	identity	identity	NOUN
ftr-388	409	29	perspective	perspective	NOUN
ftr-388	409	30	39	39	NUM
ftr-388	409	31	,	,	PUNCT
ftr-388	409	32	51	51	NUM
ftr-388	409	33	in	in	ADP
ftr-388	409	34	size	size	NOUN
ftr-388	409	35	,	,	PUNCT
ftr-388	409	36	causes	cause	NOUN
ftr-388	409	37	and	and	CCONJ
ftr-388	409	38	consequences	consequence	NOUN
ftr-388	409	39	of	of	ADP
ftr-388	409	40	the	the	DET
ftr-388	409	41	underground	underground	ADJ
ftr-388	409	42	economy	economy	NOUN
ftr-388	409	43	:	:	PUNCT
ftr-388	409	44	an	an	DET
ftr-388	409	45	international	international	ADJ
ftr-388	409	46	perspective	perspective	NOUN
ftr-388	409	47	(	(	PUNCT
ftr-388	409	48	christopher	christopher	PROPN
ftr-388	409	49	bajada	bajada	PROPN
ftr-388	409	50	&	&	CCONJ
ftr-388	409	51	friedrich	friedrich	PROPN
ftr-388	409	52	schneider	schneider	PROPN
ftr-388	409	53	eds	eds	PROPN
ftr-388	409	54	.	.	PROPN
ftr-388	409	55	2005	2005	NUM
ftr-388	409	56	)	)	PUNCT
ftr-388	409	57	.	.	PUNCT
ftr-388	410	1	44	44	NUM
ftr-388	410	2	.	.	PUNCT
ftr-388	411	1	see	see	VERB
ftr-388	411	2	,	,	PUNCT
ftr-388	411	3	e.g.	e.g.	ADV
ftr-388	411	4	,	,	PUNCT
ftr-388	411	5	kent	kent	PROPN
ftr-388	411	6	w.	w.	PROPN
ftr-388	411	7	smith	smith	PROPN
ftr-388	411	8	,	,	PUNCT
ftr-388	411	9	reciprocity	reciprocity	NOUN
ftr-388	411	10	and	and	CCONJ
ftr-388	411	11	fairness	fairness	NOUN
ftr-388	411	12	:	:	PUNCT
ftr-388	411	13	positive	positive	ADJ
ftr-388	411	14	incentives	incentive	NOUN
ftr-388	411	15	for	for	ADP
ftr-388	411	16	tax	tax	NOUN
ftr-388	411	17	compliance	compliance	NOUN
ftr-388	411	18	223	223	NUM
ftr-388	411	19	,	,	PUNCT
ftr-388	411	20	228	228	NUM
ftr-388	411	21	in	in	ADP
ftr-388	411	22	why	why	SCONJ
ftr-388	411	23	people	people	NOUN
ftr-388	411	24	pay	pay	VERB
ftr-388	411	25	taxes	taxis	NOUN
ftr-388	411	26	(	(	PUNCT
ftr-388	411	27	joel	joel	PROPN
ftr-388	411	28	slemrod	slemrod	PROPN
ftr-388	411	29	ed	ed	NOUN
ftr-388	411	30	.	.	PROPN
ftr-388	411	31	,	,	PUNCT
ftr-388	411	32	1992)(although	1992)(although	NUM
ftr-388	411	33	procedural	procedural	ADJ
ftr-388	411	34	justice	justice	NOUN
ftr-388	411	35	and	and	CCONJ
ftr-388	411	36	responsiveness	responsiveness	NOUN
ftr-388	411	37	are	be	AUX
ftr-388	411	38	different	different	ADJ
ftr-388	411	39	,	,	PUNCT
ftr-388	411	40	“	"	PUNCT
ftr-388	411	41	the	the	DET
ftr-388	411	42	two	two	NUM
ftr-388	411	43	components	component	NOUN
ftr-388	411	44	may	may	AUX
ftr-388	411	45	be	be	AUX
ftr-388	411	46	cumulative	cumulative	ADJ
ftr-388	411	47	in	in	ADP
ftr-388	411	48	such	such	ADJ
ftr-388	411	49	regulatory	regulatory	ADJ
ftr-388	411	50	areas	area	NOUN
ftr-388	411	51	as	as	ADP
ftr-388	411	52	tax	tax	NOUN
ftr-388	411	53	administration	administration	NOUN
ftr-388	411	54	,	,	PUNCT
ftr-388	411	55	in	in	ADP
ftr-388	411	56	the	the	DET
ftr-388	411	57	sense	sense	NOUN
ftr-388	411	58	that	that	SCONJ
ftr-388	411	59	responsive	responsive	ADJ
ftr-388	411	60	service	service	NOUN
ftr-388	411	61	may	may	AUX
ftr-388	411	62	be	be	AUX
ftr-388	411	63	viewed	view	VERB
ftr-388	411	64	by	by	ADP
ftr-388	411	65	many	many	ADJ
ftr-388	411	66	as	as	ADP
ftr-388	411	67	a	a	DET
ftr-388	411	68	precondition	precondition	NOUN
ftr-388	411	69	for	for	ADP
ftr-388	411	70	procedural	procedural	ADJ
ftr-388	411	71	fairness	fairness	NOUN
ftr-388	411	72	in	in	ADP
ftr-388	411	73	decision	decision	NOUN
ftr-388	411	74	making	making	NOUN
ftr-388	411	75	and	and	CCONJ
ftr-388	411	76	the	the	DET
ftr-388	411	77	administration	administration	NOUN
ftr-388	411	78	of	of	ADP
ftr-388	411	79	the	the	DET
ftr-388	411	80	laws	law	NOUN
ftr-388	411	81	.	.	PUNCT
ftr-388	411	82	”	"	PUNCT
ftr-388	412	1	therefore	therefore	ADV
ftr-388	412	2	,	,	PUNCT
ftr-388	412	3	it	it	PRON
ftr-388	412	4	is	be	AUX
ftr-388	412	5	“	"	PUNCT
ftr-388	412	6	reasonable	reasonable	ADJ
ftr-388	412	7	to	to	PART
ftr-388	412	8	expect	expect	VERB
ftr-388	412	9	that	that	SCONJ
ftr-388	412	10	perceptions	perception	NOUN
ftr-388	412	11	of	of	ADP
ftr-388	412	12	pf	pf	PROPN
ftr-388	412	13	are	be	AUX
ftr-388	412	14	an	an	DET
ftr-388	412	15	intervening	intervene	VERB
ftr-388	412	16	variable	variable	NOUN
ftr-388	412	17	between	between	ADP
ftr-388	412	18	perceptions	perception	NOUN
ftr-388	412	19	of	of	ADP
ftr-388	412	20	responsive	responsive	ADJ
ftr-388	412	21	service	service	NOUN
ftr-388	412	22	and	and	CCONJ
ftr-388	412	23	normative	normative	ADJ
ftr-388	412	24	commitment	commitment	NOUN
ftr-388	412	25	.	.	PUNCT
ftr-388	412	26	”	"	PUNCT
ftr-388	412	27	)	)	PUNCT
ftr-388	412	28	.	.	PUNCT
ftr-388	413	1	kent	kent	PROPN
ftr-388	413	2	also	also	ADV
ftr-388	413	3	highlights	highlight	VERB
ftr-388	413	4	the	the	DET
ftr-388	413	5	(	(	PUNCT
ftr-388	413	6	probable	probable	ADJ
ftr-388	413	7	)	)	PUNCT
ftr-388	413	8	importance	importance	NOUN
ftr-388	413	9	of	of	ADP
ftr-388	413	10	reciprocity	reciprocity	NOUN
ftr-388	413	11	and	and	CCONJ
ftr-388	413	12	legitimacy	legitimacy	NOUN
ftr-388	413	13	.	.	PUNCT
ftr-388	414	1	45	45	NUM
ftr-388	414	2	.	.	X
ftr-388	415	1	see	see	VERB
ftr-388	415	2	,	,	PUNCT
ftr-388	415	3	e.g.	e.g.	ADV
ftr-388	415	4	,	,	PUNCT
ftr-388	415	5	jack	jack	PROPN
ftr-388	415	6	citrin	citrin	PROPN
ftr-388	415	7	,	,	PUNCT
ftr-388	415	8	introduction	introduction	NOUN
ftr-388	415	9	at	at	ADP
ftr-388	415	10	19	19	NUM
ftr-388	415	11	in	in	ADP
ftr-388	415	12	california	california	PROPN
ftr-388	415	13	and	and	CCONJ
ftr-388	415	14	the	the	DET
ftr-388	415	15	american	american	ADJ
ftr-388	415	16	tax	tax	NOUN
ftr-388	415	17	revolt	revolt	NOUN
ftr-388	415	18	:	:	PUNCT
ftr-388	415	19	proposition	proposition	NOUN
ftr-388	415	20	13	13	NUM
ftr-388	415	21	five	five	NUM
ftr-388	415	22	years	year	NOUN
ftr-388	415	23	later	later	ADV
ftr-388	415	24	(	(	PUNCT
ftr-388	415	25	terry	terry	PROPN
ftr-388	415	26	schwadron	schwadron	PROPN
ftr-388	415	27	,	,	PUNCT
ftr-388	415	28	ed	ed	NOUN
ftr-388	415	29	;	;	PUNCT
ftr-388	415	30	paul	paul	PROPN
ftr-388	415	31	richter	richter	PROPN
ftr-388	415	32	,	,	PUNCT
ftr-388	415	33	principal	principal	NOUN
ftr-388	415	34	writer1984	writer1984	PROPN
ftr-388	415	35	)	)	PUNCT
ftr-388	415	36	,	,	PUNCT
ftr-388	415	37	(	(	PUNCT
ftr-388	415	38	“	"	PUNCT
ftr-388	415	39	a	a	DET
ftr-388	415	40	failure	failure	NOUN
ftr-388	415	41	on	on	ADP
ftr-388	415	42	the	the	DET
ftr-388	415	43	part	part	NOUN
ftr-388	415	44	of	of	ADP
ftr-388	415	45	elected	elect	VERB
ftr-388	415	46	officials	official	NOUN
ftr-388	415	47	to	to	PART
ftr-388	415	48	meet	meet	VERB
ftr-388	415	49	burgeoning	burgeon	VERB
ftr-388	415	50	complaints	complaint	NOUN
ftr-388	415	51	about	about	ADP
ftr-388	415	52	high	high	ADJ
ftr-388	415	53	taxes	taxis	NOUN
ftr-388	415	54	at	at	ADP
ftr-388	415	55	least	least	ADJ
ftr-388	415	56	partway	partway	NOUN
ftr-388	415	57	was	be	AUX
ftr-388	415	58	critical	critical	ADJ
ftr-388	415	59	to	to	ADP
ftr-388	415	60	the	the	DET
ftr-388	415	61	success	success	NOUN
ftr-388	415	62	of	of	ADP
ftr-388	415	63	the	the	DET
ftr-388	415	64	tax	tax	NOUN
ftr-388	415	65	revolt	revolt	NOUN
ftr-388	415	66	.	.	PUNCT
ftr-388	416	1	the	the	DET
ftr-388	416	2	rebels	rebel	NOUN
ftr-388	416	3	won	win	VERB
ftr-388	416	4	their	their	PRON
ftr-388	416	5	greatest	great	ADJ
ftr-388	416	6	victories	victory	NOUN
ftr-388	416	7	,	,	PUNCT
ftr-388	416	8	in	in	ADP
ftr-388	416	9	california	california	PROPN
ftr-388	416	10	and	and	CCONJ
ftr-388	416	11	massachusetts	massachusetts	PROPN
ftr-388	416	12	,	,	PUNCT
ftr-388	416	13	where	where	SCONJ
ftr-388	416	14	the	the	DET
ftr-388	416	15	political	political	ADJ
ftr-388	416	16	system	system	NOUN
ftr-388	416	17	was	be	AUX
ftr-388	416	18	unresponsive	unresponsive	ADJ
ftr-388	416	19	to	to	ADP
ftr-388	416	20	an	an	DET
ftr-388	416	21	obvious	obvious	ADJ
ftr-388	416	22	problem	problem	NOUN
ftr-388	416	23	–	–	PUNCT
ftr-388	416	24	in	in	ADP
ftr-388	416	25	other	other	ADJ
ftr-388	416	26	words	word	NOUN
ftr-388	416	27	,	,	PUNCT
ftr-388	416	28	where	where	SCONJ
ftr-388	416	29	democratic	democratic	ADJ
ftr-388	416	30	processes	process	NOUN
ftr-388	416	31	broke	break	VERB
ftr-388	416	32	down	down	ADP
ftr-388	416	33	.	.	PUNCT
ftr-388	416	34	”	"	PUNCT
ftr-388	416	35	)	)	PUNCT
ftr-388	416	36	.	.	PUNCT
ftr-388	417	1	lack	lack	NOUN
ftr-388	417	2	of	of	ADP
ftr-388	417	3	responsiveness	responsiveness	NOUN
ftr-388	417	4	by	by	ADP
ftr-388	417	5	officials	official	NOUN
ftr-388	417	6	also	also	ADV
ftr-388	417	7	played	play	VERB
ftr-388	417	8	an	an	DET
ftr-388	417	9	important	important	ADJ
ftr-388	417	10	role	role	NOUN
ftr-388	417	11	in	in	ADP
ftr-388	417	12	other	other	ADJ
ftr-388	417	13	tax	tax	NOUN
ftr-388	417	14	revolts	revolt	NOUN
ftr-388	417	15	in	in	ADP
ftr-388	417	16	the	the	DET
ftr-388	417	17	united	united	PROPN
ftr-388	417	18	states	states	PROPN
ftr-388	417	19	such	such	ADJ
ftr-388	417	20	as	as	ADP
ftr-388	417	21	shays	shay	NOUN
ftr-388	417	22	’	'	PUNCT
ftr-388	417	23	rebellion	rebellion	NOUN
ftr-388	417	24	and	and	CCONJ
ftr-388	417	25	the	the	DET
ftr-388	417	26	whiskey	whiskey	NOUN
ftr-388	417	27	rebellion	rebellion	NOUN
ftr-388	417	28	.	.	PUNCT
ftr-388	418	1	see	see	VERB
ftr-388	418	2	kornhauser	kornhauser	NOUN
ftr-388	418	3	,	,	PUNCT
ftr-388	418	4	supra	supra	PROPN
ftr-388	418	5	note	note	PROPN
ftr-388	418	6	25	25	NUM
ftr-388	418	7	.	.	NOUN
ftr-388	418	8	46	46	NUM
ftr-388	418	9	.	.	PUNCT
ftr-388	419	1	consumer	consumer	NOUN
ftr-388	419	2	research	research	NOUN
ftr-388	419	3	indicates	indicate	VERB
ftr-388	419	4	that	that	SCONJ
ftr-388	419	5	in	in	ADP
ftr-388	419	6	order	order	NOUN
ftr-388	419	7	to	to	PART
ftr-388	419	8	build	build	VERB
ftr-388	419	9	a	a	DET
ftr-388	419	10	long	long	ADV
ftr-388	419	11	-	-	PUNCT
ftr-388	419	12	lasting	last	VERB
ftr-388	419	13	connection	connection	NOUN
ftr-388	419	14	between	between	ADP
ftr-388	419	15	a	a	DET
ftr-388	419	16	customer	customer	NOUN
ftr-388	419	17	and	and	CCONJ
ftr-388	419	18	a	a	DET
ftr-388	419	19	brand	brand	NOUN
ftr-388	419	20	,	,	PUNCT
ftr-388	419	21	the	the	DET
ftr-388	419	22	customer	customer	NOUN
ftr-388	419	23	must	must	AUX
ftr-388	419	24	be	be	AUX
ftr-388	419	25	“	"	PUNCT
ftr-388	419	26	committed	commit	VERB
ftr-388	419	27	”	"	PUNCT
ftr-388	419	28	to	to	ADP
ftr-388	419	29	the	the	DET
ftr-388	419	30	brand	brand	NOUN
ftr-388	419	31	.	.	PUNCT
ftr-388	420	1	this	this	DET
ftr-388	420	2	relationship	relationship	NOUN
ftr-388	420	3	exceeds	exceed	VERB
ftr-388	420	4	the	the	DET
ftr-388	420	5	usual	usual	ADJ
ftr-388	420	6	“	"	PUNCT
ftr-388	420	7	brand	brand	NOUN
ftr-388	420	8	loyalty	loyalty	NOUN
ftr-388	420	9	”	"	PUNCT
ftr-388	420	10	marketers	marketer	NOUN
ftr-388	420	11	discuss	discuss	VERB
ftr-388	420	12	;	;	PUNCT
ftr-388	420	13	loyalty	loyalty	NOUN
ftr-388	420	14	is	be	AUX
ftr-388	420	15	functional	functional	ADJ
ftr-388	420	16	,	,	PUNCT
ftr-388	420	17	arising	arise	VERB
ftr-388	420	18	from	from	ADP
ftr-388	420	19	satisfaction	satisfaction	NOUN
ftr-388	420	20	with	with	ADP
ftr-388	420	21	the	the	DET
ftr-388	420	22	brand	brand	NOUN
ftr-388	420	23	whereas	whereas	SCONJ
ftr-388	420	24	commitment	commitment	NOUN
ftr-388	420	25	is	be	AUX
ftr-388	420	26	personal	personal	ADJ
ftr-388	420	27	and	and	CCONJ
ftr-388	420	28	based	base	VERB
ftr-388	420	29	,	,	PUNCT
ftr-388	420	30	in	in	ADP
ftr-388	420	31	the	the	DET
ftr-388	420	32	consumer	consumer	NOUN
ftr-388	420	33	’s	’s	PART
ftr-388	420	34	trust	trust	NOUN
ftr-388	420	35	in	in	ADP
ftr-388	420	36	the	the	DET
ftr-388	420	37	brand	brand	NOUN
ftr-388	420	38	.	.	PUNCT
ftr-388	421	1	a	a	DET
ftr-388	421	2	committed	committed	ADJ
ftr-388	421	3	customer	customer	NOUN
ftr-388	421	4	is	be	AUX
ftr-388	421	5	“	"	PUNCT
ftr-388	421	6	slightly	slightly	ADV
ftr-388	421	7	more	more	ADJ
ftr-388	421	8	forgiving	forgiving	NOUN
ftr-388	421	9	of	of	ADP
ftr-388	421	10	the	the	DET
ftr-388	421	11	brands	brand	NOUN
ftr-388	421	12	foible	foible	ADJ
ftr-388	421	13	since	since	SCONJ
ftr-388	421	14	the	the	DET
ftr-388	421	15	relationship	relationship	NOUN
ftr-388	421	16	has	have	AUX
ftr-388	421	17	escaped	escape	VERB
ftr-388	421	18	the	the	DET
ftr-388	421	19	limitations	limitation	NOUN
ftr-388	421	20	of	of	ADP
ftr-388	421	21	a	a	DET
ftr-388	421	22	straightforwardly	straightforwardly	ADV
ftr-388	421	23	utilitarian	utilitarian	ADJ
ftr-388	421	24	nature	nature	NOUN
ftr-388	421	25	.	.	PUNCT
ftr-388	421	26	”	"	PUNCT
ftr-388	422	1	jeff	jeff	PROPN
ftr-388	422	2	hess	hess	PROPN
ftr-388	422	3	&	&	CCONJ
ftr-388	422	4	john	john	PROPN
ftr-388	422	5	story	story	PROPN
ftr-388	422	6	,	,	PUNCT
ftr-388	422	7	trust	trust	NOUN
ftr-388	422	8	-	-	PUNCT
ftr-388	422	9	based	base	VERB
ftr-388	422	10	commitment	commitment	NOUN
ftr-388	422	11	:	:	PUNCT
ftr-388	422	12	multidimensional	multidimensional	ADJ
ftr-388	422	13	consumer	consumer	NOUN
ftr-388	422	14	-	-	PUNCT
ftr-388	422	15	brand	brand	NOUN
ftr-388	422	16	relationships	relationship	NOUN
ftr-388	422	17	,	,	PUNCT
ftr-388	422	18	22	22	NUM
ftr-388	422	19	j.	j.	PROPN
ftr-388	422	20	consumer	consumer	PROPN
ftr-388	422	21	marketing	marketing	NOUN
ftr-388	422	22	312	312	NUM
ftr-388	422	23	,	,	PUNCT
ftr-388	422	24	321	321	NUM
ftr-388	422	25	(	(	PUNCT
ftr-388	422	26	2005	2005	NUM
ftr-388	422	27	)	)	PUNCT
ftr-388	422	28	.	.	PUNCT
ftr-388	423	1	see	see	VERB
ftr-388	423	2	,	,	PUNCT
ftr-388	423	3	also	also	ADV
ftr-388	423	4	,	,	PUNCT
ftr-388	423	5	hooman	hooman	ADJ
ftr-388	423	6	estalami	estalami	ADJ
ftr-388	423	7	,	,	PUNCT
ftr-388	423	8	competitive	competitive	ADJ
ftr-388	423	9	and	and	CCONJ
ftr-388	423	10	procedural	procedural	ADJ
ftr-388	423	11	determinants	determinant	NOUN
ftr-388	423	12	of	of	ADP
ftr-388	423	13	delight	delight	NOUN
ftr-388	423	14	and	and	CCONJ
ftr-388	423	15	disappointment	disappointment	NOUN
ftr-388	423	16	in	in	ADP
ftr-388	423	17	consumer	consumer	NOUN
ftr-388	423	18	complaint	complaint	NOUN
ftr-388	423	19	outcomes	outcome	NOUN
ftr-388	423	20	,	,	PUNCT
ftr-388	423	21	2	2	NUM
ftr-388	423	22	j.	j.	PROPN
ftr-388	423	23	service	service	NOUN
ftr-388	423	24	res	re	NOUN
ftr-388	423	25	.	.	PUNCT
ftr-388	423	26	285	285	NUM
ftr-388	423	27	,	,	PUNCT
ftr-388	423	28	289	289	NUM
ftr-388	423	29	(	(	PUNCT
ftr-388	423	30	2000)(promptness	2000)(promptness	NUM
ftr-388	423	31	,	,	PUNCT
ftr-388	423	32	politeness	politeness	ADJ
ftr-388	423	33	and	and	CCONJ
ftr-388	423	34	empathy	empathy	NOUN
ftr-388	423	35	improve	improve	VERB
ftr-388	423	36	commitment	commitment	NOUN
ftr-388	423	37	)	)	PUNCT
ftr-388	423	38	.	.	PUNCT
ftr-388	424	1	616	616	NUM
ftr-388	424	2	florida	florida	PROPN
ftr-388	424	3	tax	tax	NOUN
ftr-388	424	4	review	review	NOUN
ftr-388	424	5	[	[	X
ftr-388	424	6	vol	vol	NOUN
ftr-388	424	7	.	.	NOUN
ftr-388	424	8	8:6	8:6	NUM
ftr-388	424	9	it	it	PRON
ftr-388	424	10	can	can	AUX
ftr-388	424	11	help	help	VERB
ftr-388	424	12	maintain	maintain	VERB
ftr-388	424	13	compliance	compliance	NOUN
ftr-388	424	14	even	even	ADV
ftr-388	424	15	in	in	ADP
ftr-388	424	16	the	the	DET
ftr-388	424	17	face	face	NOUN
ftr-388	424	18	of	of	ADP
ftr-388	424	19	important	important	ADJ
ftr-388	424	20	negatives	negative	NOUN
ftr-388	424	21	such	such	ADJ
ftr-388	424	22	as	as	ADP
ftr-388	424	23	fiscal	fiscal	ADJ
ftr-388	424	24	exchange	exchange	NOUN
ftr-388	424	25	inequities	inequity	NOUN
ftr-388	424	26	,	,	PUNCT
ftr-388	424	27	irs	irs	PROPN
ftr-388	424	28	mistakes	mistake	NOUN
ftr-388	424	29	,	,	PUNCT
ftr-388	424	30	or	or	CCONJ
ftr-388	424	31	taxpayer	taxpayer	NOUN
ftr-388	424	32	complaints	complaint	NOUN
ftr-388	424	33	.	.	PUNCT
ftr-388	425	1	theoretically	theoretically	ADV
ftr-388	425	2	,	,	PUNCT
ftr-388	425	3	certain	certain	ADJ
ftr-388	425	4	existing	exist	VERB
ftr-388	425	5	structural	structural	ADJ
ftr-388	425	6	aspects	aspect	NOUN
ftr-388	425	7	of	of	ADP
ftr-388	425	8	the	the	DET
ftr-388	425	9	tax	tax	NOUN
ftr-388	425	10	process	process	NOUN
ftr-388	425	11	,	,	PUNCT
ftr-388	425	12	such	such	ADJ
ftr-388	425	13	as	as	ADP
ftr-388	425	14	the	the	DET
ftr-388	425	15	taxpayer	taxpayer	NOUN
ftr-388	425	16	bill	bill	NOUN
ftr-388	425	17	of	of	ADP
ftr-388	425	18	rights	right	NOUN
ftr-388	425	19	and	and	CCONJ
ftr-388	425	20	the	the	DET
ftr-388	425	21	national	national	ADJ
ftr-388	425	22	taxpayer	taxpayer	PROPN
ftr-388	425	23	advocate	advocate	NOUN
ftr-388	425	24	,	,	PUNCT
ftr-388	425	25	should	should	AUX
ftr-388	425	26	have	have	VERB
ftr-388	425	27	a	a	DET
ftr-388	425	28	positive	positive	ADJ
ftr-388	425	29	effect	effect	NOUN
ftr-388	425	30	on	on	ADP
ftr-388	425	31	compliance	compliance	NOUN
ftr-388	425	32	.	.	PUNCT
ftr-388	426	1	the	the	PRON
ftr-388	426	2	more	more	ADV
ftr-388	426	3	the	the	DET
ftr-388	426	4	irs	irs	PROPN
ftr-388	426	5	strengthens	strengthen	VERB
ftr-388	426	6	its	its	PRON
ftr-388	426	7	own	own	ADJ
ftr-388	426	8	norms	norm	NOUN
ftr-388	426	9	of	of	ADP
ftr-388	426	10	honesty	honesty	NOUN
ftr-388	426	11	,	,	PUNCT
ftr-388	426	12	fairness	fairness	NOUN
ftr-388	426	13	,	,	PUNCT
ftr-388	426	14	and	and	CCONJ
ftr-388	426	15	politeness	politeness	NOUN
ftr-388	426	16	in	in	ADP
ftr-388	426	17	its	its	PRON
ftr-388	426	18	communications	communication	NOUN
ftr-388	426	19	and	and	CCONJ
ftr-388	426	20	interactions	interaction	NOUN
ftr-388	426	21	with	with	ADP
ftr-388	426	22	taxpayers	taxpayer	NOUN
ftr-388	426	23	,	,	PUNCT
ftr-388	426	24	the	the	DET
ftr-388	426	25	more	more	ADJ
ftr-388	426	26	taxpayers	taxpayer	NOUN
ftr-388	426	27	will	will	AUX
ftr-388	426	28	view	view	VERB
ftr-388	426	29	the	the	DET
ftr-388	426	30	irs	irs	PROPN
ftr-388	426	31	and	and	CCONJ
ftr-388	426	32	its	its	PRON
ftr-388	426	33	decisions	decision	NOUN
ftr-388	426	34	as	as	ADP
ftr-388	426	35	fair	fair	ADJ
ftr-388	426	36	.	.	PUNCT
ftr-388	427	1	this	this	DET
ftr-388	427	2	increased	increase	VERB
ftr-388	427	3	perception47	perception47	NOUN
ftr-388	427	4	of	of	ADP
ftr-388	427	5	procedural	procedural	ADJ
ftr-388	427	6	justice	justice	NOUN
ftr-388	427	7	should	should	AUX
ftr-388	427	8	improve	improve	VERB
ftr-388	427	9	tax	tax	NOUN
ftr-388	427	10	morale	morale	NOUN
ftr-388	427	11	and	and	CCONJ
ftr-388	427	12	tax	tax	NOUN
ftr-388	427	13	compliance	compliance	NOUN
ftr-388	427	14	.	.	PUNCT
ftr-388	428	1	the	the	DET
ftr-388	428	2	norm	norm	NOUN
ftr-388	428	3	of	of	ADP
ftr-388	428	4	reciprocity	reciprocity	NOUN
ftr-388	428	5	,	,	PUNCT
ftr-388	428	6	like	like	ADP
ftr-388	428	7	procedural	procedural	ADJ
ftr-388	428	8	justice	justice	NOUN
ftr-388	428	9	,	,	PUNCT
ftr-388	428	10	improves	improve	VERB
ftr-388	428	11	tax	tax	NOUN
ftr-388	428	12	morale	morale	NOUN
ftr-388	428	13	.	.	PUNCT
ftr-388	429	1	acting	act	VERB
ftr-388	429	2	under	under	ADP
ftr-388	429	3	this	this	DET
ftr-388	429	4	norm	norm	NOUN
ftr-388	429	5	an	an	DET
ftr-388	429	6	individual	individual	NOUN
ftr-388	429	7	will	will	AUX
ftr-388	429	8	respond	respond	VERB
ftr-388	429	9	to	to	ADP
ftr-388	429	10	another	another	DET
ftr-388	429	11	’s	’s	ADJ
ftr-388	429	12	act	act	NOUN
ftr-388	429	13	in	in	ADP
ftr-388	429	14	the	the	DET
ftr-388	429	15	same	same	ADJ
ftr-388	429	16	way	way	NOUN
ftr-388	429	17	in	in	ADP
ftr-388	429	18	which	which	PRON
ftr-388	429	19	that	that	DET
ftr-388	429	20	person	person	NOUN
ftr-388	429	21	treated	treat	VERB
ftr-388	429	22	him	he	PRON
ftr-388	429	23	.	.	PUNCT
ftr-388	430	1	if	if	SCONJ
ftr-388	430	2	another	another	DET
ftr-388	430	3	person	person	NOUN
ftr-388	430	4	is	be	AUX
ftr-388	430	5	generous	generous	ADJ
ftr-388	430	6	or	or	CCONJ
ftr-388	430	7	honest,48	honest,48	NOUN
ftr-388	430	8	for	for	ADP
ftr-388	430	9	example	example	NOUN
ftr-388	430	10	,	,	PUNCT
ftr-388	430	11	the	the	DET
ftr-388	430	12	individual	individual	ADJ
ftr-388	430	13	feels	feel	VERB
ftr-388	430	14	obligated	obligate	VERB
ftr-388	430	15	to	to	PART
ftr-388	430	16	respond	respond	VERB
ftr-388	430	17	in	in	ADP
ftr-388	430	18	kind	kind	NOUN
ftr-388	430	19	and	and	CCONJ
ftr-388	430	20	is	be	AUX
ftr-388	430	21	more	more	ADV
ftr-388	430	22	likely	likely	ADJ
ftr-388	430	23	to	to	PART
ftr-388	430	24	do	do	VERB
ftr-388	430	25	so	so	ADV
ftr-388	430	26	.	.	PUNCT
ftr-388	431	1	however	however	ADV
ftr-388	431	2	,	,	PUNCT
ftr-388	431	3	if	if	SCONJ
ftr-388	431	4	the	the	DET
ftr-388	431	5	other	other	ADJ
ftr-388	431	6	person	person	NOUN
ftr-388	431	7	acts	act	VERB
ftr-388	431	8	negatively	negatively	ADV
ftr-388	431	9	–	–	PUNCT
ftr-388	431	10	such	such	ADJ
ftr-388	431	11	as	as	ADP
ftr-388	431	12	cheats	cheat	NOUN
ftr-388	431	13	or	or	CCONJ
ftr-388	431	14	shirks	shirk	VERB
ftr-388	431	15	–	–	PUNCT
ftr-388	431	16	the	the	DET
ftr-388	431	17	individual	individual	NOUN
ftr-388	431	18	will	will	AUX
ftr-388	431	19	respond	respond	VERB
ftr-388	431	20	in	in	ADP
ftr-388	431	21	a	a	DET
ftr-388	431	22	similarly	similarly	ADV
ftr-388	431	23	negative	negative	ADJ
ftr-388	431	24	fashion	fashion	NOUN
ftr-388	431	25	.	.	PUNCT
ftr-388	432	1	acting	act	VERB
ftr-388	432	2	under	under	ADP
ftr-388	432	3	a	a	DET
ftr-388	432	4	norm	norm	NOUN
ftr-388	432	5	of	of	ADP
ftr-388	432	6	reciprocity	reciprocity	NOUN
ftr-388	432	7	,	,	PUNCT
ftr-388	432	8	a	a	DET
ftr-388	432	9	person	person	NOUN
ftr-388	432	10	may	may	AUX
ftr-388	432	11	voluntarily	voluntarily	ADV
ftr-388	432	12	comply	comply	VERB
ftr-388	432	13	with	with	ADP
ftr-388	432	14	tax	tax	NOUN
ftr-388	432	15	laws	law	NOUN
ftr-388	432	16	even	even	ADV
ftr-388	432	17	if	if	SCONJ
ftr-388	432	18	s	s	X
ftr-388	432	19	/	/	SYM
ftr-388	432	20	he	he	PRON
ftr-388	432	21	does	do	AUX
ftr-388	432	22	not	not	PART
ftr-388	432	23	personally	personally	ADV
ftr-388	432	24	experience	experience	VERB
ftr-388	432	25	fiscal	fiscal	ADJ
ftr-388	432	26	equity	equity	NOUN
ftr-388	432	27	in	in	ADP
ftr-388	432	28	the	the	DET
ftr-388	432	29	tax	tax	NOUN
ftr-388	432	30	/	/	SYM
ftr-388	432	31	government	government	NOUN
ftr-388	432	32	benefit	benefit	NOUN
ftr-388	432	33	exchange	exchange	NOUN
ftr-388	432	34	because	because	SCONJ
ftr-388	432	35	s	s	AUX
ftr-388	432	36	/	/	SYM
ftr-388	432	37	he	he	PRON
ftr-388	432	38	is	be	AUX
ftr-388	432	39	helping	help	VERB
ftr-388	432	40	the	the	DET
ftr-388	432	41	collective	collective	ADJ
ftr-388	432	42	good	good	NOUN
ftr-388	432	43	.	.	PUNCT
ftr-388	433	1	strong	strong	ADJ
ftr-388	433	2	norms	norm	NOUN
ftr-388	433	3	of	of	ADP
ftr-388	433	4	reciprocity	reciprocity	NOUN
ftr-388	433	5	,	,	PUNCT
ftr-388	433	6	therefore	therefore	ADV
ftr-388	433	7	,	,	PUNCT
ftr-388	433	8	increase	increase	VERB
ftr-388	433	9	cooperative	cooperative	ADJ
ftr-388	433	10	behavior	behavior	NOUN
ftr-388	433	11	.	.	PUNCT
ftr-388	434	1	reciprocity	reciprocity	NOUN
ftr-388	434	2	and	and	CCONJ
ftr-388	434	3	cooperation	cooperation	NOUN
ftr-388	434	4	increase	increase	NOUN
ftr-388	434	5	when	when	SCONJ
ftr-388	434	6	people	people	NOUN
ftr-388	434	7	trust	trust	VERB
ftr-388	434	8	that	that	SCONJ
ftr-388	434	9	others	other	NOUN
ftr-388	434	10	will	will	AUX
ftr-388	434	11	indeed	indeed	ADV
ftr-388	434	12	reciprocate	reciprocate	VERB
ftr-388	434	13	.	.	PUNCT
ftr-388	435	1	several	several	ADJ
ftr-388	435	2	studies	study	NOUN
ftr-388	435	3	indicate	indicate	VERB
ftr-388	435	4	that	that	SCONJ
ftr-388	435	5	trust	trust	NOUN
ftr-388	435	6	and	and	CCONJ
ftr-388	435	7	reciprocity	reciprocity	NOUN
ftr-388	435	8	hold	hold	VERB
ftr-388	435	9	true	true	ADJ
ftr-388	435	10	in	in	ADP
ftr-388	435	11	the	the	DET
ftr-388	435	12	tax	tax	NOUN
ftr-388	435	13	area	area	NOUN
ftr-388	435	14	as	as	ADV
ftr-388	435	15	well	well	ADV
ftr-388	435	16	as	as	ADP
ftr-388	435	17	generally	generally	ADV
ftr-388	435	18	.	.	PUNCT
ftr-388	436	1	an	an	DET
ftr-388	436	2	individual	individual	ADJ
ftr-388	436	3	taxpayer	taxpayer	NOUN
ftr-388	436	4	’s	’s	PART
ftr-388	436	5	compliance	compliance	NOUN
ftr-388	436	6	after	after	SCONJ
ftr-388	436	7	the	the	DET
ftr-388	436	8	tax	tax	NOUN
ftr-388	436	9	reform	reform	PROPN
ftr-388	436	10	act	act	NOUN
ftr-388	436	11	of	of	ADP
ftr-388	436	12	1986	1986	NUM
ftr-388	436	13	correlated	correlate	VERB
ftr-388	436	14	,	,	PUNCT
ftr-388	436	15	according	accord	VERB
ftr-388	436	16	to	to	ADP
ftr-388	436	17	one	one	NUM
ftr-388	436	18	study	study	NOUN
ftr-388	436	19	,	,	PUNCT
ftr-388	436	20	with	with	ADP
ftr-388	436	21	exposure	exposure	NOUN
ftr-388	436	22	to	to	ADP
ftr-388	436	23	other	other	ADJ
ftr-388	436	24	taxpayers	taxpayer	NOUN
ftr-388	436	25	’	’	PART
ftr-388	436	26	positive	positive	ADJ
ftr-388	436	27	attitudes	attitude	NOUN
ftr-388	436	28	to	to	ADP
ftr-388	436	29	the	the	DET
ftr-388	436	30	act	act	NOUN
ftr-388	436	31	,	,	PUNCT
ftr-388	436	32	rather	rather	ADV
ftr-388	436	33	than	than	ADP
ftr-388	436	34	the	the	DET
ftr-388	436	35	amount	amount	NOUN
ftr-388	436	36	of	of	ADP
ftr-388	436	37	personal	personal	ADJ
ftr-388	436	38	benefit	benefit	NOUN
ftr-388	436	39	from	from	ADP
ftr-388	436	40	the	the	DET
ftr-388	436	41	reforms	reform	NOUN
ftr-388	436	42	(	(	PUNCT
ftr-388	436	43	i.e.	i.e.	X
ftr-388	436	44	decreased	decrease	VERB
ftr-388	436	45	taxes	taxis	NOUN
ftr-388	436	46	)	)	PUNCT
ftr-388	436	47	.	.	PUNCT
ftr-388	437	1	positive	positive	ADJ
ftr-388	437	2	attitudes	attitude	NOUN
ftr-388	437	3	indicated49	indicated49	VERB
ftr-388	437	4	greater	great	ADJ
ftr-388	437	5	willingness	willingness	NOUN
ftr-388	437	6	to	to	PART
ftr-388	437	7	comply	comply	VERB
ftr-388	437	8	,	,	PUNCT
ftr-388	437	9	which	which	PRON
ftr-388	437	10	in	in	ADP
ftr-388	437	11	turn	turn	NOUN
ftr-388	437	12	“	"	PUNCT
ftr-388	437	13	trigger[ed	trigger[ed	PROPN
ftr-388	437	14	]	]	X
ftr-388	437	15	the	the	DET
ftr-388	437	16	disposition	disposition	NOUN
ftr-388	437	17	to	to	PART
ftr-388	437	18	reciprocate	reciprocate	VERB
ftr-388	437	19	in	in	ADP
ftr-388	437	20	kind	kind	NOUN
ftr-388	437	21	.	.	PUNCT
ftr-388	438	1	in	in	ADP
ftr-388	438	2	effect	effect	NOUN
ftr-388	438	3	,	,	PUNCT
ftr-388	438	4	the	the	DET
ftr-388	438	5	enactment	enactment	NOUN
ftr-388	438	6	of	of	ADP
ftr-388	438	7	popular	popular	ADJ
ftr-388	438	8	reforms	reform	NOUN
ftr-388	438	9	generates	generate	VERB
ftr-388	438	10	an	an	DET
ftr-388	438	11	environment	environment	NOUN
ftr-388	438	12	of	of	ADP
ftr-388	438	13	face	face	NOUN
ftr-388	438	14	-	-	PUNCT
ftr-388	438	15	to	to	ADP
ftr-388	438	16	-	-	PUNCT
ftr-388	438	17	face	face	NOUN
ftr-388	438	18	assurance	assurance	NOUN
ftr-388	438	19	giving	give	VERB
ftr-388	438	20	that	that	PRON
ftr-388	438	21	builds	build	VERB
ftr-388	438	22	trust	trust	NOUN
ftr-388	438	23	,	,	PUNCT
ftr-388	438	24	and	and	CCONJ
ftr-388	438	25	a	a	DET
ftr-388	438	26	resulting	result	VERB
ftr-388	438	27	disposition	disposition	NOUN
ftr-388	438	28	to	to	PART
ftr-388	438	29	cooperate	cooperate	VERB
ftr-388	438	30	,	,	PUNCT
ftr-388	438	31	in	in	ADP
ftr-388	438	32	much	much	ADV
ftr-388	438	33	the	the	DET
ftr-388	438	34	same	same	ADJ
ftr-388	438	35	way	way	NOUN
ftr-388	438	36	that	that	PRON
ftr-388	438	37	discussion	discussion	NOUN
ftr-388	438	38	does	do	VERB
ftr-388	438	39	in	in	ADP
ftr-388	438	40	public	public	ADJ
ftr-388	438	41	goods	good	NOUN
ftr-388	438	42	experiments	experiment	NOUN
ftr-388	438	43	.	.	PUNCT
ftr-388	438	44	”	"	PUNCT
ftr-388	439	1	learning	learn	VERB
ftr-388	439	2	that	that	SCONJ
ftr-388	439	3	most	most	ADJ
ftr-388	439	4	people	people	NOUN
ftr-388	439	5	pay	pay	VERB
ftr-388	439	6	their	their	PRON
ftr-388	439	7	taxes	taxis	NOUN
ftr-388	439	8	can	can	AUX
ftr-388	439	9	similarly50	similarly50	VERB
ftr-388	439	10	reinforce	reinforce	VERB
ftr-388	439	11	trust	trust	NOUN
ftr-388	439	12	and	and	CCONJ
ftr-388	439	13	reciprocity.51	reciprocity.51	NOUN
ftr-388	439	14	reciprocity	reciprocity	NOUN
ftr-388	439	15	theory	theory	NOUN
ftr-388	439	16	implies	imply	VERB
ftr-388	439	17	that	that	SCONJ
ftr-388	439	18	a	a	DET
ftr-388	439	19	very	very	ADV
ftr-388	439	20	effective	effective	ADJ
ftr-388	439	21	method	method	NOUN
ftr-388	439	22	of	of	ADP
ftr-388	439	23	promoting	promote	VERB
ftr-388	439	24	cooperative	cooperative	ADJ
ftr-388	439	25	behavior	behavior	NOUN
ftr-388	439	26	is	be	AUX
ftr-388	439	27	“	"	PUNCT
ftr-388	439	28	to	to	PART
ftr-388	439	29	promote	promote	VERB
ftr-388	439	30	trust	trust	NOUN
ftr-388	439	31	–	–	PUNCT
ftr-388	439	32	the	the	DET
ftr-388	439	33	shared	share	VERB
ftr-388	439	34	belief	belief	NOUN
ftr-388	439	35	that	that	SCONJ
ftr-388	439	36	others	other	NOUN
ftr-388	439	37	can	can	AUX
ftr-388	439	38	in	in	ADP
ftr-388	439	39	fact	fact	NOUN
ftr-388	439	40	be	be	AUX
ftr-388	439	41	counted	count	VERB
ftr-388	439	42	on	on	ADP
ftr-388	439	43	to	to	PART
ftr-388	439	44	contribute	contribute	VERB
ftr-388	439	45	their	their	PRON
ftr-388	439	46	fair	fair	ADJ
ftr-388	439	47	share	share	NOUN
ftr-388	439	48	to	to	ADP
ftr-388	439	49	public	public	ADJ
ftr-388	439	50	goods	good	NOUN
ftr-388	439	51	,	,	PUNCT
ftr-388	439	52	whether	whether	SCONJ
ftr-388	439	53	or	or	CCONJ
ftr-388	439	54	not	not	PART
ftr-388	439	55	47	47	NUM
ftr-388	439	56	.	.	PUNCT
ftr-388	440	1	organizations	organization	NOUN
ftr-388	440	2	also	also	ADV
ftr-388	440	3	have	have	VERB
ftr-388	440	4	norms	norm	NOUN
ftr-388	440	5	which	which	PRON
ftr-388	440	6	,	,	PUNCT
ftr-388	440	7	like	like	ADP
ftr-388	440	8	individual	individual	ADJ
ftr-388	440	9	norms	norm	NOUN
ftr-388	440	10	,	,	PUNCT
ftr-388	440	11	can	can	AUX
ftr-388	440	12	be	be	AUX
ftr-388	440	13	changed	change	VERB
ftr-388	440	14	.	.	PUNCT
ftr-388	441	1	kolstad	kolstad	PROPN
ftr-388	441	2	,	,	PUNCT
ftr-388	441	3	supra	supra	PROPN
ftr-388	441	4	note	note	PROPN
ftr-388	441	5	28	28	NUM
ftr-388	441	6	;	;	PUNCT
ftr-388	441	7	tyler	tyler	NOUN
ftr-388	441	8	&	&	CCONJ
ftr-388	441	9	de	de	X
ftr-388	441	10	cremer	cremer	PROPN
ftr-388	441	11	,	,	PUNCT
ftr-388	441	12	supra	supra	PROPN
ftr-388	441	13	note	note	NOUN
ftr-388	441	14	42	42	NUM
ftr-388	441	15	(	(	PUNCT
ftr-388	441	16	leaders	leader	NOUN
ftr-388	441	17	can	can	AUX
ftr-388	441	18	motivate	motivate	VERB
ftr-388	441	19	others	other	NOUN
ftr-388	441	20	in	in	ADP
ftr-388	441	21	the	the	DET
ftr-388	441	22	organization	organization	NOUN
ftr-388	441	23	to	to	PART
ftr-388	441	24	accept	accept	VERB
ftr-388	441	25	change	change	NOUN
ftr-388	441	26	through	through	ADP
ftr-388	441	27	fair	fair	ADJ
ftr-388	441	28	procedures	procedure	NOUN
ftr-388	441	29	)	)	PUNCT
ftr-388	441	30	.	.	PUNCT
ftr-388	442	1	48	48	NUM
ftr-388	442	2	.	.	PUNCT
ftr-388	443	1	see	see	VERB
ftr-388	443	2	,	,	PUNCT
ftr-388	443	3	e.g	e.g	PROPN
ftr-388	443	4	,	,	PUNCT
ftr-388	443	5	dan	dan	PROPN
ftr-388	443	6	m.	m.	PROPN
ftr-388	443	7	kahan	kahan	PROPN
ftr-388	443	8	,	,	PUNCT
ftr-388	443	9	logic	logic	NOUN
ftr-388	443	10	of	of	ADP
ftr-388	443	11	reciprocity	reciprocity	NOUN
ftr-388	443	12	,	,	PUNCT
ftr-388	443	13	102	102	NUM
ftr-388	443	14	mich	mich	NOUN
ftr-388	443	15	.	.	PUNCT
ftr-388	444	1	l.	l.	PROPN
ftr-388	444	2	rev	rev	PROPN
ftr-388	444	3	.	.	PROPN
ftr-388	445	1	71	71	NUM
ftr-388	445	2	(	(	PUNCT
ftr-388	445	3	2003	2003	NUM
ftr-388	445	4	)	)	PUNCT
ftr-388	445	5	;	;	PUNCT
ftr-388	446	1	kahan	kahan	PROPN
ftr-388	446	2	posner	posner	NOUN
ftr-388	446	3	response	response	NOUN
ftr-388	446	4	,	,	PUNCT
ftr-388	446	5	supra	supra	PROPN
ftr-388	446	6	note	note	PROPN
ftr-388	446	7	35	35	NUM
ftr-388	446	8	;	;	PUNCT
ftr-388	446	9	dan	dan	PROPN
ftr-388	446	10	m.	m.	PROPN
ftr-388	446	11	kahan	kahan	PROPN
ftr-388	446	12	,	,	PUNCT
ftr-388	446	13	trust	trust	NOUN
ftr-388	446	14	,	,	PUNCT
ftr-388	446	15	collective	collective	ADJ
ftr-388	446	16	action	action	NOUN
ftr-388	446	17	,	,	PUNCT
ftr-388	446	18	and	and	CCONJ
ftr-388	446	19	law	law	NOUN
ftr-388	446	20	,	,	PUNCT
ftr-388	446	21	81	81	NUM
ftr-388	446	22	b.u	b.u	PROPN
ftr-388	446	23	.	.	PROPN
ftr-388	446	24	l.	l.	PROPN
ftr-388	446	25	rev	rev	PROPN
ftr-388	446	26	.	.	PROPN
ftr-388	446	27	333	333	NUM
ftr-388	446	28	,	,	PUNCT
ftr-388	446	29	333	333	NUM
ftr-388	446	30	(	(	PUNCT
ftr-388	446	31	2001	2001	NUM
ftr-388	446	32	)	)	PUNCT
ftr-388	446	33	(	(	PUNCT
ftr-388	446	34	hereinafter	hereinafter	NOUN
ftr-388	446	35	kahan	kahan	PROPN
ftr-388	446	36	trust	trust	PROPN
ftr-388	446	37	)	)	PUNCT
ftr-388	446	38	.	.	PUNCT
ftr-388	447	1	49	49	NUM
ftr-388	447	2	.	.	PUNCT
ftr-388	448	1	kahan	kahan	PROPN
ftr-388	448	2	trust	trust	PROPN
ftr-388	448	3	,	,	PUNCT
ftr-388	448	4	supra	supra	PROPN
ftr-388	448	5	note	note	NOUN
ftr-388	448	6	48	48	NUM
ftr-388	448	7	,	,	PUNCT
ftr-388	448	8	at	at	ADP
ftr-388	448	9	341	341	NUM
ftr-388	448	10	,	,	PUNCT
ftr-388	448	11	citing	cite	VERB
ftr-388	448	12	marco	marco	PROPN
ftr-388	448	13	r.	r.	PROPN
ftr-388	448	14	steenbergen	steenbergen	PROPN
ftr-388	448	15	et	et	PROPN
ftr-388	448	16	al	al	PROPN
ftr-388	448	17	.	.	PROPN
ftr-388	448	18	,	,	PUNCT
ftr-388	448	19	taxpayer	taxpayer	NOUN
ftr-388	448	20	adaptation	adaptation	NOUN
ftr-388	448	21	to	to	ADP
ftr-388	448	22	the	the	DET
ftr-388	448	23	1986	1986	NUM
ftr-388	448	24	tax	tax	NOUN
ftr-388	448	25	reform	reform	NOUN
ftr-388	448	26	act	act	PROPN
ftr-388	448	27	:	:	PUNCT
ftr-388	448	28	do	do	AUX
ftr-388	448	29	new	new	ADJ
ftr-388	448	30	tax	tax	NOUN
ftr-388	448	31	laws	law	NOUN
ftr-388	448	32	affect	affect	VERB
ftr-388	448	33	the	the	DET
ftr-388	448	34	way	way	NOUN
ftr-388	448	35	taxpayers	taxpayer	NOUN
ftr-388	448	36	think	think	VERB
ftr-388	448	37	about	about	ADP
ftr-388	448	38	taxes	taxis	NOUN
ftr-388	448	39	?	?	PUNCT
ftr-388	448	40	,	,	PUNCT
ftr-388	448	41	in	in	ADP
ftr-388	448	42	why	why	SCONJ
ftr-388	448	43	people	people	NOUN
ftr-388	448	44	pay	pay	VERB
ftr-388	448	45	taxes	taxis	NOUN
ftr-388	448	46	9	9	NUM
ftr-388	448	47	(	(	PUNCT
ftr-388	448	48	joel	joel	PROPN
ftr-388	448	49	slemrod	slemrod	PROPN
ftr-388	448	50	,	,	PUNCT
ftr-388	448	51	ed	ed	NOUN
ftr-388	448	52	.	.	PROPN
ftr-388	448	53	,	,	PUNCT
ftr-388	448	54	1992	1992	NUM
ftr-388	448	55	)	)	PUNCT
ftr-388	448	56	.	.	PUNCT
ftr-388	449	1	50	50	NUM
ftr-388	449	2	.	.	X
ftr-388	449	3	kahan	kahan	PROPN
ftr-388	449	4	trust	trust	PROPN
ftr-388	449	5	,	,	PUNCT
ftr-388	449	6	supra	supra	PROPN
ftr-388	449	7	note	note	NOUN
ftr-388	449	8	48	48	NUM
ftr-388	449	9	,	,	PUNCT
ftr-388	449	10	at	at	ADP
ftr-388	449	11	343	343	NUM
ftr-388	449	12	.	.	PUNCT
ftr-388	450	1	51	51	NUM
ftr-388	450	2	.	.	PUNCT
ftr-388	451	1	see	see	VERB
ftr-388	451	2	kahan	kahan	PROPN
ftr-388	451	3	supra	supra	PROPN
ftr-388	451	4	note	note	PROPN
ftr-388	451	5	35	35	NUM
ftr-388	451	6	at	at	ADP
ftr-388	451	7	379	379	NUM
ftr-388	451	8	.	.	PUNCT
ftr-388	452	1	2007	2007	NUM
ftr-388	452	2	]	]	PUNCT
ftr-388	452	3	a	a	DET
ftr-388	452	4	tax	tax	NOUN
ftr-388	452	5	morale	morale	NOUN
ftr-388	452	6	approach	approach	NOUN
ftr-388	452	7	to	to	ADP
ftr-388	452	8	compliance	compliance	NOUN
ftr-388	452	9	617	617	NUM
ftr-388	452	10	doing	do	VERB
ftr-388	452	11	so	so	ADV
ftr-388	452	12	is	be	AUX
ftr-388	452	13	in	in	ADP
ftr-388	452	14	their	their	PRON
ftr-388	452	15	material	material	NOUN
ftr-388	452	16	self	self	NOUN
ftr-388	452	17	-	-	PUNCT
ftr-388	452	18	interest	interest	NOUN
ftr-388	452	19	.	.	PUNCT
ftr-388	452	20	”	"	PUNCT
ftr-388	453	1	the	the	DET
ftr-388	453	2	best	good	ADJ
ftr-388	453	3	ways	way	NOUN
ftr-388	453	4	to	to	PART
ftr-388	453	5	promote	promote	VERB
ftr-388	453	6	trust	trust	NOUN
ftr-388	453	7	is	be	AUX
ftr-388	453	8	to52	to52	PROPN
ftr-388	453	9	promote	promote	VERB
ftr-388	453	10	procedural	procedural	ADJ
ftr-388	453	11	justice	justice	NOUN
ftr-388	453	12	,	,	PUNCT
ftr-388	453	13	legitimacy	legitimacy	NOUN
ftr-388	453	14	,	,	PUNCT
ftr-388	453	15	and	and	CCONJ
ftr-388	453	16	identification	identification	NOUN
ftr-388	453	17	.	.	PUNCT
ftr-388	454	1	c.	c.	NOUN
ftr-388	454	2	impact	impact	NOUN
ftr-388	454	3	of	of	ADP
ftr-388	454	4	external	external	ADJ
ftr-388	454	5	factors	factor	NOUN
ftr-388	454	6	on	on	ADP
ftr-388	454	7	internal	internal	ADJ
ftr-388	454	8	motivations	motivation	NOUN
ftr-388	454	9	although	although	SCONJ
ftr-388	454	10	tax	tax	NOUN
ftr-388	454	11	morale	morale	NOUN
ftr-388	454	12	is	be	AUX
ftr-388	454	13	internally	internally	ADV
ftr-388	454	14	motivated	motivate	VERB
ftr-388	454	15	,	,	PUNCT
ftr-388	454	16	the	the	DET
ftr-388	454	17	outside	outside	ADJ
ftr-388	454	18	world	world	NOUN
ftr-388	454	19	affects	affect	VERB
ftr-388	454	20	it	it	PRON
ftr-388	454	21	.	.	PUNCT
ftr-388	455	1	some	some	DET
ftr-388	455	2	external	external	ADJ
ftr-388	455	3	factors	factor	NOUN
ftr-388	455	4	–	–	PUNCT
ftr-388	455	5	such	such	ADJ
ftr-388	455	6	as	as	ADP
ftr-388	455	7	contextual	contextual	ADJ
ftr-388	455	8	clues	clue	NOUN
ftr-388	455	9	,	,	PUNCT
ftr-388	455	10	rewards	reward	NOUN
ftr-388	455	11	,	,	PUNCT
ftr-388	455	12	education	education	NOUN
ftr-388	455	13	,	,	PUNCT
ftr-388	455	14	and	and	CCONJ
ftr-388	455	15	the	the	DET
ftr-388	455	16	framing	framing	NOUN
ftr-388	455	17	of	of	ADP
ftr-388	455	18	communications	communication	NOUN
ftr-388	455	19	–	–	PUNCT
ftr-388	455	20	can	can	AUX
ftr-388	455	21	weaken	weaken	VERB
ftr-388	455	22	(	(	PUNCT
ftr-388	455	23	“	"	PUNCT
ftr-388	455	24	crowd	crowd	NOUN
ftr-388	455	25	-	-	PUNCT
ftr-388	455	26	out	out	NOUN
ftr-388	455	27	”	"	PUNCT
ftr-388	455	28	)	)	PUNCT
ftr-388	455	29	internal	internal	ADJ
ftr-388	455	30	motivators	motivator	NOUN
ftr-388	455	31	while	while	SCONJ
ftr-388	455	32	other	other	ADJ
ftr-388	455	33	external	external	ADJ
ftr-388	455	34	factors	factor	NOUN
ftr-388	455	35	strengthen	strengthen	VERB
ftr-388	455	36	(	(	PUNCT
ftr-388	455	37	“	"	PUNCT
ftr-388	455	38	crowd	crowd	NOUN
ftr-388	455	39	-	-	PUNCT
ftr-388	455	40	in	in	ADP
ftr-388	455	41	”	"	PUNCT
ftr-388	455	42	)	)	PUNCT
ftr-388	455	43	internal	internal	ADJ
ftr-388	455	44	motivations	motivation	NOUN
ftr-388	455	45	.	.	PUNCT
ftr-388	456	1	irs	irs	PROPN
ftr-388	456	2	actions	action	NOUN
ftr-388	456	3	may	may	AUX
ftr-388	456	4	have	have	VERB
ftr-388	456	5	either	either	CCONJ
ftr-388	456	6	effect	effect	NOUN
ftr-388	456	7	–	–	PUNCT
ftr-388	456	8	often	often	ADV
ftr-388	456	9	unintentionally	unintentionally	ADV
ftr-388	456	10	.	.	PUNCT
ftr-388	457	1	by	by	ADP
ftr-388	457	2	understanding	understand	VERB
ftr-388	457	3	the	the	DET
ftr-388	457	4	workings	working	NOUN
ftr-388	457	5	of	of	ADP
ftr-388	457	6	tax	tax	NOUN
ftr-388	457	7	morale	morale	NOUN
ftr-388	457	8	,	,	PUNCT
ftr-388	457	9	the	the	DET
ftr-388	457	10	irs	irs	PROPN
ftr-388	457	11	can	can	AUX
ftr-388	457	12	maximize	maximize	VERB
ftr-388	457	13	positive	positive	ADJ
ftr-388	457	14	effects	effect	NOUN
ftr-388	457	15	and	and	CCONJ
ftr-388	457	16	minimize	minimize	VERB
ftr-388	457	17	those	those	PRON
ftr-388	457	18	that	that	PRON
ftr-388	457	19	crowd	crowd	VERB
ftr-388	457	20	out	out	ADP
ftr-388	457	21	tax	tax	NOUN
ftr-388	457	22	morale	morale	NOUN
ftr-388	457	23	.	.	PUNCT
ftr-388	458	1	the	the	DET
ftr-388	458	2	commoditization	commoditization	NOUN
ftr-388	458	3	of	of	ADP
ftr-388	458	4	a	a	DET
ftr-388	458	5	behavior	behavior	NOUN
ftr-388	458	6	crowds	crowd	NOUN
ftr-388	458	7	out	out	ADP
ftr-388	458	8	positive	positive	ADJ
ftr-388	458	9	normative	normative	ADJ
ftr-388	458	10	influences	influence	NOUN
ftr-388	458	11	on	on	ADP
ftr-388	458	12	that	that	DET
ftr-388	458	13	behavior	behavior	NOUN
ftr-388	458	14	.	.	PUNCT
ftr-388	459	1	thus	thus	ADV
ftr-388	459	2	,	,	PUNCT
ftr-388	459	3	setting	set	VERB
ftr-388	459	4	a	a	DET
ftr-388	459	5	price	price	NOUN
ftr-388	459	6	or	or	CCONJ
ftr-388	459	7	giving	give	VERB
ftr-388	459	8	an	an	DET
ftr-388	459	9	economic	economic	ADJ
ftr-388	459	10	incentive	incentive	NOUN
ftr-388	459	11	for	for	ADP
ftr-388	459	12	behavior	behavior	NOUN
ftr-388	459	13	motivated	motivate	VERB
ftr-388	459	14	by	by	ADP
ftr-388	459	15	social	social	ADJ
ftr-388	459	16	,	,	PUNCT
ftr-388	459	17	non	non	ADJ
ftr-388	459	18	-	-	ADJ
ftr-388	459	19	pecuniary	pecuniary	ADJ
ftr-388	459	20	motives	motive	NOUN
ftr-388	459	21	such	such	ADJ
ftr-388	459	22	as	as	ADP
ftr-388	459	23	reciprocity	reciprocity	NOUN
ftr-388	459	24	can	can	AUX
ftr-388	459	25	actually	actually	ADV
ftr-388	459	26	decrease	decrease	VERB
ftr-388	459	27	the	the	DET
ftr-388	459	28	desired	desire	VERB
ftr-388	459	29	behavior	behavior	NOUN
ftr-388	459	30	.	.	PUNCT
ftr-388	460	1	in	in	ADP
ftr-388	460	2	the	the	DET
ftr-388	460	3	environmental	environmental	ADJ
ftr-388	460	4	field	field	NOUN
ftr-388	460	5	,	,	PUNCT
ftr-388	460	6	for	for	ADP
ftr-388	460	7	example	example	NOUN
ftr-388	460	8	,	,	PUNCT
ftr-388	460	9	subsidies	subsidy	NOUN
ftr-388	460	10	,	,	PUNCT
ftr-388	460	11	some	some	PRON
ftr-388	460	12	argue	argue	NOUN
ftr-388	460	13	,	,	PUNCT
ftr-388	460	14	crowd	crowd	VERB
ftr-388	460	15	out	out	ADP
ftr-388	460	16	normative	normative	ADJ
ftr-388	460	17	behaviors	behavior	NOUN
ftr-388	460	18	.	.	PUNCT
ftr-388	461	1	in53	in53	PROPN
ftr-388	461	2	tax	tax	NOUN
ftr-388	461	3	,	,	PUNCT
ftr-388	461	4	it	it	PRON
ftr-388	461	5	is	be	AUX
ftr-388	461	6	possible	possible	ADJ
ftr-388	461	7	that	that	SCONJ
ftr-388	461	8	commodification	commodification	NOUN
ftr-388	461	9	occurs	occur	VERB
ftr-388	461	10	when	when	SCONJ
ftr-388	461	11	taxpayers	taxpayer	NOUN
ftr-388	461	12	are	be	AUX
ftr-388	461	13	called	call	VERB
ftr-388	461	14	“	"	PUNCT
ftr-388	461	15	customers	customer	NOUN
ftr-388	461	16	.	.	PUNCT
ftr-388	461	17	”	"	PUNCT
ftr-388	462	1	the	the	DET
ftr-388	462	2	effects	effect	NOUN
ftr-388	462	3	of	of	ADP
ftr-388	462	4	crowding	crowd	VERB
ftr-388	462	5	out	out	ADP
ftr-388	462	6	can	can	AUX
ftr-388	462	7	be	be	AUX
ftr-388	462	8	permanent	permanent	ADJ
ftr-388	462	9	so	so	ADV
ftr-388	462	10	that	that	SCONJ
ftr-388	462	11	decreased	decrease	VERB
ftr-388	462	12	compliance	compliance	NOUN
ftr-388	462	13	remains	remain	VERB
ftr-388	462	14	even	even	ADV
ftr-388	462	15	after	after	SCONJ
ftr-388	462	16	the	the	DET
ftr-388	462	17	discontinuance	discontinuance	NOUN
ftr-388	462	18	of	of	ADP
ftr-388	462	19	the	the	DET
ftr-388	462	20	economic	economic	ADJ
ftr-388	462	21	incentive	incentive	NOUN
ftr-388	462	22	or	or	CCONJ
ftr-388	462	23	other	other	ADJ
ftr-388	462	24	commoditizing	commoditize	VERB
ftr-388	462	25	event.54	event.54	PROPN
ftr-388	462	26	the	the	DET
ftr-388	462	27	manner	manner	NOUN
ftr-388	462	28	in	in	ADP
ftr-388	462	29	which	which	PRON
ftr-388	462	30	a	a	DET
ftr-388	462	31	communication	communication	NOUN
ftr-388	462	32	is	be	AUX
ftr-388	462	33	framed	frame	VERB
ftr-388	462	34	can	can	AUX
ftr-388	462	35	either	either	CCONJ
ftr-388	462	36	activate	activate	VERB
ftr-388	462	37	or	or	CCONJ
ftr-388	462	38	suppress	suppress	VERB
ftr-388	462	39	internally	internally	ADV
ftr-388	462	40	motivated	motivated	ADJ
ftr-388	462	41	normative	normative	ADJ
ftr-388	462	42	behavior	behavior	NOUN
ftr-388	462	43	.	.	PUNCT
ftr-388	463	1	in	in	ADP
ftr-388	463	2	one	one	NUM
ftr-388	463	3	experiment	experiment	NOUN
ftr-388	463	4	,	,	PUNCT
ftr-388	463	5	subjects	subject	NOUN
ftr-388	463	6	received	receive	VERB
ftr-388	463	7	$	$	SYM
ftr-388	463	8	18	18	NUM
ftr-388	463	9	.	.	PUNCT
ftr-388	463	10	half	half	DET
ftr-388	463	11	the	the	DET
ftr-388	463	12	group	group	NOUN
ftr-388	463	13	was	be	AUX
ftr-388	463	14	told	tell	VERB
ftr-388	463	15	that	that	SCONJ
ftr-388	463	16	$	$	SYM
ftr-388	463	17	2	2	NUM
ftr-388	463	18	had	have	AUX
ftr-388	463	19	been	be	AUX
ftr-388	463	20	given	give	VERB
ftr-388	463	21	to	to	ADP
ftr-388	463	22	a	a	DET
ftr-388	463	23	charity	charity	NOUN
ftr-388	463	24	of	of	ADP
ftr-388	463	25	their	their	PRON
ftr-388	463	26	choice	choice	NOUN
ftr-388	463	27	;	;	PUNCT
ftr-388	463	28	the	the	DET
ftr-388	463	29	other	other	ADJ
ftr-388	463	30	half	half	NOUN
ftr-388	463	31	was	be	AUX
ftr-388	463	32	told	tell	VERB
ftr-388	463	33	that	that	SCONJ
ftr-388	463	34	they	they	PRON
ftr-388	463	35	had	have	AUX
ftr-388	463	36	been	be	AUX
ftr-388	463	37	given	give	VERB
ftr-388	463	38	$	$	SYM
ftr-388	463	39	20	20	NUM
ftr-388	463	40	but	but	CCONJ
ftr-388	463	41	the	the	DET
ftr-388	463	42	government	government	NOUN
ftr-388	463	43	had	have	AUX
ftr-388	463	44	taken	take	VERB
ftr-388	463	45	$	$	SYM
ftr-388	463	46	2	2	NUM
ftr-388	463	47	in	in	ADP
ftr-388	463	48	taxes	taxis	NOUN
ftr-388	463	49	which	which	PRON
ftr-388	463	50	was	be	AUX
ftr-388	463	51	then	then	ADV
ftr-388	463	52	given	give	VERB
ftr-388	463	53	to	to	ADP
ftr-388	463	54	the	the	DET
ftr-388	463	55	charity	charity	NOUN
ftr-388	463	56	of	of	ADP
ftr-388	463	57	their	their	PRON
ftr-388	463	58	choice	choice	NOUN
ftr-388	463	59	.	.	PUNCT
ftr-388	464	1	when	when	SCONJ
ftr-388	464	2	asked	ask	VERB
ftr-388	464	3	if	if	SCONJ
ftr-388	464	4	they	they	PRON
ftr-388	464	5	wanted	want	VERB
ftr-388	464	6	to	to	PART
ftr-388	464	7	make	make	VERB
ftr-388	464	8	additional	additional	ADJ
ftr-388	464	9	charitable55	charitable55	NOUN
ftr-388	464	10	contributions	contribution	NOUN
ftr-388	464	11	,	,	PUNCT
ftr-388	464	12	those	those	PRON
ftr-388	464	13	that	that	PRON
ftr-388	464	14	had	have	AUX
ftr-388	464	15	been	be	AUX
ftr-388	464	16	“	"	PUNCT
ftr-388	464	17	taxed	tax	VERB
ftr-388	464	18	”	"	PUNCT
ftr-388	464	19	did	do	VERB
ftr-388	464	20	not	not	PART
ftr-388	464	21	,	,	PUNCT
ftr-388	464	22	but	but	CCONJ
ftr-388	464	23	those	those	DET
ftr-388	464	24	subjects	subject	NOUN
ftr-388	464	25	who	who	PRON
ftr-388	464	26	had	have	AUX
ftr-388	464	27	simply	simply	ADV
ftr-388	464	28	been	be	AUX
ftr-388	464	29	told	tell	VERB
ftr-388	464	30	$	$	SYM
ftr-388	464	31	2	2	NUM
ftr-388	464	32	had	have	AUX
ftr-388	464	33	gone	go	VERB
ftr-388	464	34	to	to	ADP
ftr-388	464	35	charity	charity	NOUN
ftr-388	464	36	contributed	contribute	VERB
ftr-388	464	37	more	more	ADJ
ftr-388	464	38	.	.	PUNCT
ftr-388	465	1	although	although	SCONJ
ftr-388	465	2	neither56	neither56	PROPN
ftr-388	465	3	group	group	NOUN
ftr-388	465	4	had	have	VERB
ftr-388	465	5	a	a	DET
ftr-388	465	6	choice	choice	NOUN
ftr-388	465	7	whether	whether	SCONJ
ftr-388	465	8	to	to	PART
ftr-388	465	9	give	give	VERB
ftr-388	465	10	the	the	DET
ftr-388	465	11	initial	initial	ADJ
ftr-388	465	12	$	$	SYM
ftr-388	465	13	2	2	NUM
ftr-388	465	14	,	,	PUNCT
ftr-388	465	15	the	the	DET
ftr-388	465	16	“	"	PUNCT
ftr-388	465	17	tax	tax	NOUN
ftr-388	465	18	”	"	PUNCT
ftr-388	465	19	situation	situation	NOUN
ftr-388	465	20	highlighted	highlight	VERB
ftr-388	465	21	the	the	DET
ftr-388	465	22	compulsory	compulsory	ADJ
ftr-388	465	23	aspect	aspect	NOUN
ftr-388	465	24	(	(	PUNCT
ftr-388	465	25	or	or	CCONJ
ftr-388	465	26	alternatively	alternatively	ADV
ftr-388	465	27	framed	frame	VERB
ftr-388	465	28	the	the	DET
ftr-388	465	29	situation	situation	NOUN
ftr-388	465	30	as	as	ADP
ftr-388	465	31	a	a	DET
ftr-388	465	32	loss	loss	NOUN
ftr-388	465	33	situation	situation	NOUN
ftr-388	465	34	52	52	NUM
ftr-388	465	35	.	.	PUNCT
ftr-388	466	1	i	i	PRON
ftr-388	466	2	d.	d.	PROPN
ftr-388	466	3	at	at	ADP
ftr-388	466	4	369	369	NUM
ftr-388	466	5	.	.	PUNCT
ftr-388	467	1	53	53	NUM
ftr-388	467	2	.	.	PUNCT
ftr-388	468	1	andrew	andrew	PROPN
ftr-388	468	2	green	green	PROPN
ftr-388	468	3	,	,	PUNCT
ftr-388	468	4	you	you	PRON
ftr-388	468	5	ca	can	AUX
ftr-388	468	6	n’t	not	PART
ftr-388	468	7	pay	pay	VERB
ftr-388	468	8	them	they	PRON
ftr-388	468	9	enough	enough	ADJ
ftr-388	468	10	subsidies	subsidy	NOUN
ftr-388	468	11	:	:	PUNCT
ftr-388	468	12	environmental	environmental	ADJ
ftr-388	468	13	law	law	NOUN
ftr-388	468	14	and	and	CCONJ
ftr-388	468	15	social	social	ADJ
ftr-388	468	16	norms	norm	NOUN
ftr-388	468	17	,	,	PUNCT
ftr-388	468	18	30	30	NUM
ftr-388	468	19	harv	harv	NOUN
ftr-388	468	20	.	.	PUNCT
ftr-388	469	1	envtl	envtl	PROPN
ftr-388	469	2	.	.	PUNCT
ftr-388	470	1	l.	l.	PROPN
ftr-388	470	2	rev	rev	PROPN
ftr-388	470	3	.	.	PROPN
ftr-388	470	4	407	407	NUM
ftr-388	470	5	(	(	PUNCT
ftr-388	470	6	2006)(subsidies	2006)(subsidie	NOUN
ftr-388	470	7	put	put	VERB
ftr-388	470	8	a	a	DET
ftr-388	470	9	price	price	NOUN
ftr-388	470	10	on	on	ADP
ftr-388	470	11	environmental	environmental	ADJ
ftr-388	470	12	behavior	behavior	NOUN
ftr-388	470	13	and	and	CCONJ
ftr-388	470	14	crowd	crowd	VERB
ftr-388	470	15	out	out	ADP
ftr-388	470	16	behavior	behavior	NOUN
ftr-388	470	17	based	base	VERB
ftr-388	470	18	on	on	ADP
ftr-388	470	19	responsibility	responsibility	NOUN
ftr-388	470	20	)	)	PUNCT
ftr-388	470	21	.	.	PUNCT
ftr-388	471	1	but	but	CCONJ
ftr-388	471	2	see	see	VERB
ftr-388	471	3	,	,	PUNCT
ftr-388	471	4	carlson	carlson	PROPN
ftr-388	471	5	,	,	PUNCT
ftr-388	471	6	supra	supra	PROPN
ftr-388	471	7	note	note	PROPN
ftr-388	471	8	29	29	NUM
ftr-388	471	9	,	,	PUNCT
ftr-388	471	10	at	at	ADP
ftr-388	471	11	1297	1297	NUM
ftr-388	471	12	(	(	PUNCT
ftr-388	471	13	market	market	NOUN
ftr-388	471	14	mechanisms	mechanism	NOUN
ftr-388	471	15	do	do	AUX
ftr-388	471	16	decrease	decrease	VERB
ftr-388	471	17	“	"	PUNCT
ftr-388	471	18	bad	bad	ADJ
ftr-388	471	19	”	"	PUNCT
ftr-388	471	20	recycling	recycle	VERB
ftr-388	471	21	behavior	behavior	NOUN
ftr-388	471	22	and	and	CCONJ
ftr-388	471	23	increase	increase	VERB
ftr-388	471	24	“	"	PUNCT
ftr-388	471	25	good	good	ADJ
ftr-388	471	26	”	"	PUNCT
ftr-388	471	27	behavior	behavior	NOUN
ftr-388	471	28	)	)	PUNCT
ftr-388	471	29	.	.	PUNCT
ftr-388	472	1	54	54	NUM
ftr-388	472	2	.	.	PUNCT
ftr-388	472	3	fehr	fehr	PROPN
ftr-388	472	4	&	&	CCONJ
ftr-388	472	5	falk	falk	PROPN
ftr-388	472	6	,	,	PUNCT
ftr-388	472	7	supra	supra	PROPN
ftr-388	472	8	note	note	NOUN
ftr-388	472	9	4	4	NUM
ftr-388	472	10	,	,	PUNCT
ftr-388	472	11	at	at	ADP
ftr-388	472	12	713	713	NUM
ftr-388	472	13	-	-	SYM
ftr-388	472	14	18	18	NUM
ftr-388	472	15	.	.	PUNCT
ftr-388	473	1	55	55	NUM
ftr-388	473	2	.	.	PUNCT
ftr-388	474	1	i	i	PRON
ftr-388	474	2	d	d	PROPN
ftr-388	474	3	at	at	ADP
ftr-388	474	4	1548	1548	NUM
ftr-388	474	5	-	-	SYM
ftr-388	474	6	57	57	NUM
ftr-388	474	7	.	.	PUNCT
ftr-388	475	1	56	56	NUM
ftr-388	475	2	.	.	PUNCT
ftr-388	476	1	i	i	PRON
ftr-388	476	2	d.	d.	PROPN
ftr-388	476	3	catherine	catherine	PROPN
ftr-388	476	4	c.	c.	PROPN
ftr-388	476	5	eckel	eckel	PROPN
ftr-388	476	6	,	,	PUNCT
ftr-388	476	7	philip	philip	PROPN
ftr-388	476	8	j.	j.	PROPN
ftr-388	476	9	grossman	grossman	PROPN
ftr-388	476	10	&	&	CCONJ
ftr-388	476	11	rachel	rachel	PROPN
ftr-388	476	12	m.	m.	PROPN
ftr-388	476	13	johnston	johnston	PROPN
ftr-388	476	14	,	,	PUNCT
ftr-388	476	15	an	an	DET
ftr-388	476	16	experimental	experimental	ADJ
ftr-388	476	17	test	test	NOUN
ftr-388	476	18	of	of	ADP
ftr-388	476	19	the	the	DET
ftr-388	476	20	crowding	crowd	VERB
ftr-388	476	21	out	out	ADP
ftr-388	476	22	hypothesis	hypothesis	NOUN
ftr-388	476	23	,	,	PUNCT
ftr-388	476	24	89	89	NUM
ftr-388	476	25	j.	j.	PROPN
ftr-388	476	26	pub	pub	PROPN
ftr-388	476	27	.	.	PUNCT
ftr-388	477	1	econ	econ	PROPN
ftr-388	477	2	.	.	PUNCT
ftr-388	478	1	1543	1543	NUM
ftr-388	478	2	,	,	PUNCT
ftr-388	478	3	(	(	PUNCT
ftr-388	478	4	2005	2005	NUM
ftr-388	478	5	)	)	PUNCT
ftr-388	478	6	.	.	PUNCT
ftr-388	479	1	618	618	NUM
ftr-388	479	2	florida	florida	PROPN
ftr-388	479	3	tax	tax	NOUN
ftr-388	479	4	review	review	NOUN
ftr-388	479	5	[	[	X
ftr-388	479	6	vol	vol	NOUN
ftr-388	479	7	.	.	NOUN
ftr-388	479	8	8:6	8:6	NUM
ftr-388	479	9	since	since	SCONJ
ftr-388	479	10	$	$	SYM
ftr-388	479	11	2	2	NUM
ftr-388	479	12	of	of	ADP
ftr-388	479	13	their	their	PRON
ftr-388	479	14	money	money	NOUN
ftr-388	479	15	had	have	AUX
ftr-388	479	16	been	be	AUX
ftr-388	479	17	taken	take	VERB
ftr-388	479	18	from	from	ADP
ftr-388	479	19	them	they	PRON
ftr-388	479	20	)	)	PUNCT
ftr-388	479	21	.	.	PUNCT
ftr-388	480	1	this	this	PRON
ftr-388	480	2	crowded	crowd	VERB
ftr-388	480	3	out	out	ADP
ftr-388	480	4	the57	the57	NOUN
ftr-388	480	5	voluntary	voluntary	ADJ
ftr-388	480	6	charitable	charitable	ADJ
ftr-388	480	7	behavior.58	behavior.58	NOUN
ftr-388	480	8	phrasing	phrase	VERB
ftr-388	480	9	norms	norm	NOUN
ftr-388	480	10	positively	positively	ADV
ftr-388	480	11	generally	generally	ADV
ftr-388	480	12	encourages	encourage	VERB
ftr-388	480	13	or	or	CCONJ
ftr-388	480	14	activates	activate	VERB
ftr-388	480	15	normative	normative	ADJ
ftr-388	480	16	behavior	behavior	NOUN
ftr-388	480	17	(	(	PUNCT
ftr-388	480	18	at	at	ADP
ftr-388	480	19	least	least	ADJ
ftr-388	480	20	for	for	ADP
ftr-388	480	21	women	woman	NOUN
ftr-388	480	22	)	)	PUNCT
ftr-388	480	23	.	.	PUNCT
ftr-388	481	1	for	for	ADP
ftr-388	481	2	example	example	NOUN
ftr-388	481	3	,	,	PUNCT
ftr-388	481	4	stating	state	VERB
ftr-388	481	5	that	that	SCONJ
ftr-388	481	6	most	most	ADJ
ftr-388	481	7	people	people	NOUN
ftr-388	481	8	comply	comply	VERB
ftr-388	481	9	with	with	ADP
ftr-388	481	10	tax	tax	NOUN
ftr-388	481	11	laws	law	NOUN
ftr-388	481	12	reminds	remind	VERB
ftr-388	481	13	people	people	NOUN
ftr-388	481	14	what	what	PRON
ftr-388	481	15	the	the	DET
ftr-388	481	16	norm	norm	NOUN
ftr-388	481	17	is	be	AUX
ftr-388	481	18	and	and	CCONJ
ftr-388	481	19	encourages	encourage	VERB
ftr-388	481	20	them	they	PRON
ftr-388	481	21	to	to	PART
ftr-388	481	22	follow	follow	VERB
ftr-388	481	23	it	it	PRON
ftr-388	481	24	.	.	PUNCT
ftr-388	482	1	this	this	DET
ftr-388	482	2	crowding	crowd	VERB
ftr-388	482	3	in	in	ADP
ftr-388	482	4	effect	effect	NOUN
ftr-388	482	5	may	may	AUX
ftr-388	482	6	be	be	AUX
ftr-388	482	7	due	due	ADJ
ftr-388	482	8	to	to	ADP
ftr-388	482	9	the	the	DET
ftr-388	482	10	effect	effect	NOUN
ftr-388	482	11	of	of	ADP
ftr-388	482	12	conformity	conformity	NOUN
ftr-388	482	13	and	and	CCONJ
ftr-388	482	14	reciprocity	reciprocity	NOUN
ftr-388	482	15	norms	norm	NOUN
ftr-388	482	16	.	.	PUNCT
ftr-388	483	1	on	on	ADP
ftr-388	483	2	the	the	DET
ftr-388	483	3	other	other	ADJ
ftr-388	483	4	hand	hand	NOUN
ftr-388	483	5	,	,	PUNCT
ftr-388	483	6	framing	frame	VERB
ftr-388	483	7	communications	communication	NOUN
ftr-388	483	8	negatively	negatively	ADV
ftr-388	483	9	,	,	PUNCT
ftr-388	483	10	by	by	ADP
ftr-388	483	11	emphasizing	emphasize	VERB
ftr-388	483	12	the	the	DET
ftr-388	483	13	number	number	NOUN
ftr-388	483	14	of	of	ADP
ftr-388	483	15	people	people	NOUN
ftr-388	483	16	who	who	PRON
ftr-388	483	17	violate	violate	VERB
ftr-388	483	18	the	the	DET
ftr-388	483	19	norm	norm	NOUN
ftr-388	483	20	,	,	PUNCT
ftr-388	483	21	crowds	crowd	NOUN
ftr-388	483	22	out	out	ADP
ftr-388	483	23	normative	normative	ADJ
ftr-388	483	24	behavior	behavior	NOUN
ftr-388	483	25	.	.	PUNCT
ftr-388	484	1	for	for	ADP
ftr-388	484	2	example	example	NOUN
ftr-388	484	3	,	,	PUNCT
ftr-388	484	4	theft	theft	NOUN
ftr-388	484	5	of	of	ADP
ftr-388	484	6	petrified	petrified	ADJ
ftr-388	484	7	wood	wood	NOUN
ftr-388	484	8	at	at	ADP
ftr-388	484	9	the	the	DET
ftr-388	484	10	petrified	petrified	ADJ
ftr-388	484	11	forest	forest	NOUN
ftr-388	484	12	national	national	PROPN
ftr-388	484	13	park	park	NOUN
ftr-388	484	14	decreased	decrease	VERB
ftr-388	484	15	when	when	SCONJ
ftr-388	484	16	a	a	DET
ftr-388	484	17	sign	sign	NOUN
ftr-388	484	18	–	–	PUNCT
ftr-388	484	19	with	with	ADP
ftr-388	484	20	a	a	DET
ftr-388	484	21	line	line	NOUN
ftr-388	484	22	through	through	ADP
ftr-388	484	23	it	it	PRON
ftr-388	484	24	–	–	PUNCT
ftr-388	484	25	showed	show	VERB
ftr-388	484	26	only	only	ADV
ftr-388	484	27	one	one	NUM
ftr-388	484	28	person	person	NOUN
ftr-388	484	29	stealing	steal	VERB
ftr-388	484	30	wood	wood	NOUN
ftr-388	484	31	as	as	SCONJ
ftr-388	484	32	opposed	oppose	VERB
ftr-388	484	33	to	to	ADP
ftr-388	484	34	three	three	NUM
ftr-388	484	35	.	.	PUNCT
ftr-388	485	1	when	when	SCONJ
ftr-388	485	2	college	college	NOUN
ftr-388	485	3	students	student	NOUN
ftr-388	485	4	are	be	AUX
ftr-388	485	5	told	tell	VERB
ftr-388	485	6	that	that	SCONJ
ftr-388	485	7	the59	the59	ADJ
ftr-388	485	8	average	average	ADJ
ftr-388	485	9	student	student	NOUN
ftr-388	485	10	consumes	consume	VERB
ftr-388	485	11	4	4	NUM
ftr-388	485	12	drinks	drink	NOUN
ftr-388	485	13	on	on	ADP
ftr-388	485	14	a	a	DET
ftr-388	485	15	saturday	saturday	PROPN
ftr-388	485	16	night	night	NOUN
ftr-388	485	17	,	,	PUNCT
ftr-388	485	18	those	those	PRON
ftr-388	485	19	who	who	PRON
ftr-388	485	20	consume	consume	VERB
ftr-388	485	21	more	more	ADJ
ftr-388	485	22	decrease	decrease	VERB
ftr-388	485	23	their	their	PRON
ftr-388	485	24	drinking	drinking	NOUN
ftr-388	485	25	,	,	PUNCT
ftr-388	485	26	but	but	CCONJ
ftr-388	485	27	those	those	PRON
ftr-388	485	28	who	who	PRON
ftr-388	485	29	drink	drink	VERB
ftr-388	485	30	less	less	ADJ
ftr-388	485	31	than	than	ADP
ftr-388	485	32	4	4	NUM
ftr-388	485	33	increase	increase	VERB
ftr-388	485	34	their	their	PRON
ftr-388	485	35	consumption	consumption	NOUN
ftr-388	485	36	.	.	PUNCT
ftr-388	486	1	similarly	similarly	ADV
ftr-388	486	2	,	,	PUNCT
ftr-388	486	3	communications	communication	NOUN
ftr-388	486	4	stating	state	VERB
ftr-388	486	5	how	how	SCONJ
ftr-388	486	6	many	many	ADJ
ftr-388	486	7	people	people	NOUN
ftr-388	486	8	are	be	AUX
ftr-388	486	9	evading60	evading60	NOUN
ftr-388	486	10	taxes	taxis	NOUN
ftr-388	486	11	might	might	AUX
ftr-388	486	12	decrease	decrease	VERB
ftr-388	486	13	compliance	compliance	NOUN
ftr-388	486	14	among	among	ADP
ftr-388	486	15	formerly	formerly	ADV
ftr-388	486	16	compliant	compliant	ADJ
ftr-388	486	17	taxpayers	taxpayer	NOUN
ftr-388	486	18	because	because	SCONJ
ftr-388	486	19	their	their	PRON
ftr-388	486	20	perception	perception	NOUN
ftr-388	486	21	about	about	ADP
ftr-388	486	22	the	the	DET
ftr-388	486	23	strength	strength	NOUN
ftr-388	486	24	of	of	ADP
ftr-388	486	25	the	the	DET
ftr-388	486	26	norm	norm	NOUN
ftr-388	486	27	and	and	CCONJ
ftr-388	486	28	how	how	SCONJ
ftr-388	486	29	many	many	ADJ
ftr-388	486	30	taxpayers	taxpayer	NOUN
ftr-388	486	31	follow	follow	VERB
ftr-388	486	32	it	it	PRON
ftr-388	486	33	(	(	PUNCT
ftr-388	486	34	reciprocity	reciprocity	NOUN
ftr-388	486	35	)	)	PUNCT
ftr-388	486	36	diminishes	diminish	VERB
ftr-388	486	37	.	.	PUNCT
ftr-388	487	1	laws	law	NOUN
ftr-388	487	2	can	can	AUX
ftr-388	487	3	influence	influence	VERB
ftr-388	487	4	behavior	behavior	NOUN
ftr-388	487	5	and	and	CCONJ
ftr-388	487	6	activate	activate	VERB
ftr-388	487	7	personal	personal	ADJ
ftr-388	487	8	norms	norm	NOUN
ftr-388	487	9	in	in	ADP
ftr-388	487	10	various	various	ADJ
ftr-388	487	11	ways	way	NOUN
ftr-388	487	12	.	.	PUNCT
ftr-388	488	1	“	"	PUNCT
ftr-388	488	2	expressive	expressive	ADJ
ftr-388	488	3	”	"	PUNCT
ftr-388	488	4	provisions	provision	NOUN
ftr-388	488	5	,	,	PUNCT
ftr-388	488	6	such	such	ADJ
ftr-388	488	7	as	as	ADP
ftr-388	488	8	shaming	shame	VERB
ftr-388	488	9	,	,	PUNCT
ftr-388	488	10	signal	signal	ADJ
ftr-388	488	11	socially	socially	ADV
ftr-388	488	12	approved	approve	VERB
ftr-388	488	13	behavior	behavior	NOUN
ftr-388	488	14	,	,	PUNCT
ftr-388	488	15	as	as	ADV
ftr-388	488	16	well	well	ADV
ftr-388	488	17	as	as	ADP
ftr-388	488	18	increase	increase	VERB
ftr-388	488	19	the	the	DET
ftr-388	488	20	costs	cost	NOUN
ftr-388	488	21	(	(	PUNCT
ftr-388	488	22	penalties	penalty	NOUN
ftr-388	488	23	)	)	PUNCT
ftr-388	488	24	of	of	ADP
ftr-388	488	25	disapproved	disapprove	VERB
ftr-388	488	26	behavior	behavior	NOUN
ftr-388	488	27	.	.	PUNCT
ftr-388	489	1	they	they	PRON
ftr-388	489	2	,	,	PUNCT
ftr-388	489	3	therefore	therefore	ADV
ftr-388	489	4	,	,	PUNCT
ftr-388	489	5	have	have	VERB
ftr-388	489	6	the	the	DET
ftr-388	489	7	potential	potential	NOUN
ftr-388	489	8	to	to	PART
ftr-388	489	9	shape	shape	VERB
ftr-388	489	10	social	social	ADJ
ftr-388	489	11	norms	norm	NOUN
ftr-388	489	12	and	and	CCONJ
ftr-388	489	13	increase	increase	VERB
ftr-388	489	14	compliance	compliance	NOUN
ftr-388	489	15	.	.	PUNCT
ftr-388	490	1	they	they	PRON
ftr-388	490	2	work	work	VERB
ftr-388	490	3	best	well	ADV
ftr-388	490	4	,	,	PUNCT
ftr-388	490	5	however	however	ADV
ftr-388	490	6	,	,	PUNCT
ftr-388	490	7	if	if	SCONJ
ftr-388	490	8	individuals	individual	NOUN
ftr-388	490	9	identify	identify	VERB
ftr-388	490	10	with	with	ADP
ftr-388	490	11	the	the	DET
ftr-388	490	12	group61	group61	NOUN
ftr-388	490	13	and	and	CCONJ
ftr-388	490	14	have	have	VERB
ftr-388	490	15	a	a	DET
ftr-388	490	16	similar	similar	ADJ
ftr-388	490	17	world	world	NOUN
ftr-388	490	18	view	view	NOUN
ftr-388	490	19	,	,	PUNCT
ftr-388	490	20	as	as	SCONJ
ftr-388	490	21	discussed	discuss	VERB
ftr-388	490	22	previously	previously	ADV
ftr-388	490	23	.	.	PUNCT
ftr-388	491	1	consequently	consequently	ADV
ftr-388	491	2	,	,	PUNCT
ftr-388	491	3	shaming	shame	VERB
ftr-388	491	4	,	,	PUNCT
ftr-388	491	5	a	a	DET
ftr-388	491	6	technique	technique	NOUN
ftr-388	491	7	with	with	ADP
ftr-388	491	8	which	which	PRON
ftr-388	491	9	several	several	ADJ
ftr-388	491	10	states	state	NOUN
ftr-388	491	11	are	be	AUX
ftr-388	491	12	experimenting	experiment	VERB
ftr-388	491	13	by	by	ADP
ftr-388	491	14	publicize	publicize	NOUN
ftr-388	491	15	tax	tax	NOUN
ftr-388	491	16	delinquents	delinquent	NOUN
ftr-388	491	17	,	,	PUNCT
ftr-388	491	18	may	may	AUX
ftr-388	491	19	not	not	PART
ftr-388	491	20	only	only	ADV
ftr-388	491	21	be	be	AUX
ftr-388	491	22	ineffective	ineffective	ADJ
ftr-388	491	23	for	for	ADP
ftr-388	491	24	those	those	PRON
ftr-388	491	25	who	who	PRON
ftr-388	491	26	do	do	AUX
ftr-388	491	27	not	not	PART
ftr-388	491	28	identify	identify	VERB
ftr-388	491	29	with	with	ADP
ftr-388	491	30	the	the	DET
ftr-388	491	31	norm	norm	NOUN
ftr-388	491	32	(	(	PUNCT
ftr-388	491	33	paying	pay	VERB
ftr-388	491	34	taxes	taxis	NOUN
ftr-388	491	35	)	)	PUNCT
ftr-388	491	36	,	,	PUNCT
ftr-388	491	37	but	but	CCONJ
ftr-388	491	38	may	may	AUX
ftr-388	491	39	backfire	backfire	VERB
ftr-388	491	40	and	and	CCONJ
ftr-388	491	41	indicate	indicate	VERB
ftr-388	491	42	to	to	ADP
ftr-388	491	43	those	those	PRON
ftr-388	491	44	who	who	PRON
ftr-388	491	45	are	be	AUX
ftr-388	491	46	compliant	compliant	ADJ
ftr-388	491	47	that	that	SCONJ
ftr-388	491	48	the	the	DET
ftr-388	491	49	norm	norm	NOUN
ftr-388	491	50	is	be	AUX
ftr-388	491	51	not	not	PART
ftr-388	491	52	followed	follow	VERB
ftr-388	491	53	by	by	ADP
ftr-388	491	54	many	many	ADJ
ftr-388	491	55	people.62	people.62	NOUN
ftr-388	491	56	crowding	crowd	VERB
ftr-388	491	57	-	-	PUNCT
ftr-388	491	58	in	in	ADV
ftr-388	491	59	can	can	AUX
ftr-388	491	60	occur	occur	VERB
ftr-388	491	61	through	through	ADP
ftr-388	491	62	internal	internal	ADJ
ftr-388	491	63	rewards	reward	NOUN
ftr-388	491	64	.	.	PUNCT
ftr-388	492	1	for	for	ADP
ftr-388	492	2	example	example	NOUN
ftr-388	492	3	,	,	PUNCT
ftr-388	492	4	being	be	AUX
ftr-388	492	5	treated	treat	VERB
ftr-388	492	6	respectfully	respectfully	ADV
ftr-388	492	7	–	–	PUNCT
ftr-388	492	8	an	an	DET
ftr-388	492	9	aspect	aspect	NOUN
ftr-388	492	10	of	of	ADP
ftr-388	492	11	procedural	procedural	ADJ
ftr-388	492	12	fairness	fairness	NOUN
ftr-388	492	13	–	–	PUNCT
ftr-388	492	14	can	can	AUX
ftr-388	492	15	activate	activate	VERB
ftr-388	492	16	internal	internal	ADJ
ftr-388	492	17	motivations	motivation	NOUN
ftr-388	492	18	.	.	PUNCT
ftr-388	493	1	moreover	moreover	ADV
ftr-388	493	2	,	,	PUNCT
ftr-388	493	3	seeing	see	VERB
ftr-388	493	4	examples	example	NOUN
ftr-388	493	5	of	of	ADP
ftr-388	493	6	the	the	DET
ftr-388	493	7	desired	desire	VERB
ftr-388	493	8	behavior	behavior	NOUN
ftr-388	493	9	can	can	AUX
ftr-388	493	10	activate63	activate63	VERB
ftr-388	493	11	57	57	NUM
ftr-388	493	12	.	.	PUNCT
ftr-388	494	1	i	i	PRON
ftr-388	494	2	d.	d.	PROPN
ftr-388	494	3	58	58	NUM
ftr-388	494	4	.	.	PUNCT
ftr-388	495	1	i	i	PRON
ftr-388	495	2	d	d	PROPN
ftr-388	495	3	at	at	ADP
ftr-388	495	4	1557	1557	NUM
ftr-388	495	5	.	.	PUNCT
ftr-388	496	1	59	59	NUM
ftr-388	496	2	.	.	PUNCT
ftr-388	496	3	robert	robert	PROPN
ftr-388	496	4	b.	b.	PROPN
ftr-388	496	5	cialdini	cialdini	PROPN
ftr-388	496	6	,	,	PUNCT
ftr-388	496	7	descriptive	descriptive	ADJ
ftr-388	496	8	social	social	ADJ
ftr-388	496	9	norms	norm	NOUN
ftr-388	496	10	as	as	ADP
ftr-388	496	11	underappreciated	underappreciated	ADJ
ftr-388	496	12	sources	source	NOUN
ftr-388	496	13	of	of	ADP
ftr-388	496	14	social	social	ADJ
ftr-388	496	15	control	control	NOUN
ftr-388	496	16	,	,	PUNCT
ftr-388	496	17	72	72	NUM
ftr-388	496	18	psychometrika	psychometrika	NOUN
ftr-388	496	19	263	263	NUM
ftr-388	496	20	,	,	PUNCT
ftr-388	496	21	266	266	NUM
ftr-388	496	22	(	(	PUNCT
ftr-388	496	23	2007	2007	NUM
ftr-388	496	24	)	)	PUNCT
ftr-388	496	25	(	(	PUNCT
ftr-388	496	26	arguing	argue	VERB
ftr-388	496	27	theft	theft	NOUN
ftr-388	496	28	actually	actually	ADV
ftr-388	496	29	increased	increase	VERB
ftr-388	496	30	when	when	SCONJ
ftr-388	496	31	the	the	DET
ftr-388	496	32	sign	sign	NOUN
ftr-388	496	33	showed	show	VERB
ftr-388	496	34	3	3	NUM
ftr-388	496	35	thieves	thief	NOUN
ftr-388	496	36	)	)	PUNCT
ftr-388	496	37	.	.	PUNCT
ftr-388	497	1	60	60	NUM
ftr-388	497	2	.	.	PUNCT
ftr-388	498	1	robert	robert	PROPN
ftr-388	498	2	b.	b.	PROPN
ftr-388	498	3	cialdini	cialdini	PROPN
ftr-388	498	4	,	,	PUNCT
ftr-388	498	5	talk	talk	VERB
ftr-388	498	6	at	at	ADP
ftr-388	498	7	asu	asu	PROPN
ftr-388	498	8	college	college	PROPN
ftr-388	498	9	of	of	ADP
ftr-388	498	10	law	law	PROPN
ftr-388	498	11	(	(	PUNCT
ftr-388	498	12	january	january	PROPN
ftr-388	498	13	29	29	NUM
ftr-388	498	14	,	,	PUNCT
ftr-388	498	15	2007	2007	NUM
ftr-388	498	16	)	)	PUNCT
ftr-388	498	17	.	.	PUNCT
ftr-388	499	1	61	61	NUM
ftr-388	499	2	.	.	PUNCT
ftr-388	500	1	see	see	VERB
ftr-388	500	2	michael	michael	PROPN
ftr-388	500	3	s.	s.	PROPN
ftr-388	500	4	kirsch	kirsch	PROPN
ftr-388	500	5	,	,	PUNCT
ftr-388	500	6	alternative	alternative	ADJ
ftr-388	500	7	sanctions	sanction	NOUN
ftr-388	500	8	and	and	CCONJ
ftr-388	500	9	the	the	DET
ftr-388	500	10	federal	federal	ADJ
ftr-388	500	11	tax	tax	NOUN
ftr-388	500	12	law	law	NOUN
ftr-388	500	13	:	:	PUNCT
ftr-388	500	14	symbols	symbol	NOUN
ftr-388	500	15	,	,	PUNCT
ftr-388	500	16	shaming	shame	VERB
ftr-388	500	17	,	,	PUNCT
ftr-388	500	18	and	and	CCONJ
ftr-388	500	19	social	social	ADJ
ftr-388	500	20	norm	norm	NOUN
ftr-388	500	21	management	management	NOUN
ftr-388	500	22	as	as	ADP
ftr-388	500	23	a	a	DET
ftr-388	500	24	substitute	substitute	NOUN
ftr-388	500	25	for	for	ADP
ftr-388	500	26	effective	effective	ADJ
ftr-388	500	27	tax	tax	NOUN
ftr-388	500	28	policy	policy	NOUN
ftr-388	500	29	,	,	PUNCT
ftr-388	500	30	89	89	NUM
ftr-388	500	31	iowa	iowa	PROPN
ftr-388	500	32	l.	l.	PROPN
ftr-388	500	33	rev	rev	PROPN
ftr-388	500	34	.	.	PROPN
ftr-388	500	35	863	863	NUM
ftr-388	500	36	(	(	PUNCT
ftr-388	500	37	2004	2004	NUM
ftr-388	500	38	)	)	PUNCT
ftr-388	500	39	.	.	PUNCT
ftr-388	501	1	politics	politic	NOUN
ftr-388	501	2	itself	itself	PRON
ftr-388	501	3	can	can	AUX
ftr-388	501	4	be	be	AUX
ftr-388	501	5	seen	see	VERB
ftr-388	501	6	as	as	ADP
ftr-388	501	7	symbolic	symbolic	ADJ
ftr-388	501	8	.	.	PUNCT
ftr-388	502	1	for	for	ADP
ftr-388	502	2	the	the	DET
ftr-388	502	3	classic	classic	ADJ
ftr-388	502	4	exposition	exposition	NOUN
ftr-388	502	5	of	of	ADP
ftr-388	502	6	this	this	DET
ftr-388	502	7	theory	theory	NOUN
ftr-388	502	8	see	see	VERB
ftr-388	502	9	,	,	PUNCT
ftr-388	502	10	murray	murray	PROPN
ftr-388	502	11	edelman	edelman	PROPN
ftr-388	502	12	,	,	PUNCT
ftr-388	502	13	the	the	DET
ftr-388	502	14	symbolic	symbolic	ADJ
ftr-388	502	15	uses	use	NOUN
ftr-388	502	16	of	of	ADP
ftr-388	502	17	politics	politic	NOUN
ftr-388	502	18	(	(	PUNCT
ftr-388	502	19	1964	1964	NUM
ftr-388	502	20	)	)	PUNCT
ftr-388	502	21	.	.	PUNCT
ftr-388	503	1	62	62	NUM
ftr-388	503	2	.	.	PUNCT
ftr-388	504	1	see	see	VERB
ftr-388	504	2	supra	supra	PROPN
ftr-388	504	3	notes	note	VERB
ftr-388	504	4	27	27	NUM
ftr-388	504	5	and	and	CCONJ
ftr-388	504	6	58	58	NUM
ftr-388	504	7	and	and	CCONJ
ftr-388	504	8	accompanying	accompany	VERB
ftr-388	504	9	text	text	NOUN
ftr-388	504	10	,	,	PUNCT
ftr-388	504	11	regarding	regard	VERB
ftr-388	504	12	ineffectiveness	ineffectiveness	NOUN
ftr-388	504	13	of	of	ADP
ftr-388	504	14	shaming	shame	VERB
ftr-388	504	15	.	.	PUNCT
ftr-388	505	1	63	63	NUM
ftr-388	505	2	.	.	PUNCT
ftr-388	506	1	see	see	VERB
ftr-388	506	2	,	,	PUNCT
ftr-388	506	3	e.g.	e.g.	ADV
ftr-388	506	4	,	,	PUNCT
ftr-388	506	5	feld	feld	PROPN
ftr-388	506	6	&	&	CCONJ
ftr-388	506	7	frey	frey	PROPN
ftr-388	506	8	,	,	PUNCT
ftr-388	506	9	supra	supra	PROPN
ftr-388	506	10	note	note	VERB
ftr-388	506	11	42	42	NUM
ftr-388	506	12	at	at	ADP
ftr-388	506	13	105	105	NUM
ftr-388	506	14	-	-	SYM
ftr-388	506	15	06	06	NUM
ftr-388	506	16	.	.	PUNCT
ftr-388	507	1	2007	2007	NUM
ftr-388	507	2	]	]	PUNCT
ftr-388	507	3	a	a	DET
ftr-388	507	4	tax	tax	NOUN
ftr-388	507	5	morale	morale	NOUN
ftr-388	507	6	approach	approach	NOUN
ftr-388	507	7	to	to	ADP
ftr-388	507	8	compliance	compliance	NOUN
ftr-388	507	9	619	619	NUM
ftr-388	507	10	a	a	DET
ftr-388	507	11	person	person	NOUN
ftr-388	507	12	’s	’s	PART
ftr-388	507	13	norms	norm	NOUN
ftr-388	507	14	.	.	PUNCT
ftr-388	508	1	for	for	ADP
ftr-388	508	2	example	example	NOUN
ftr-388	508	3	,	,	PUNCT
ftr-388	508	4	when	when	SCONJ
ftr-388	508	5	people	people	NOUN
ftr-388	508	6	hear	hear	VERB
ftr-388	508	7	,	,	PUNCT
ftr-388	508	8	see	see	VERB
ftr-388	508	9	,	,	PUNCT
ftr-388	508	10	or	or	CCONJ
ftr-388	508	11	read	read	VERB
ftr-388	508	12	about	about	ADP
ftr-388	508	13	polite	polite	ADJ
ftr-388	508	14	behavior	behavior	NOUN
ftr-388	508	15	,	,	PUNCT
ftr-388	508	16	they	they	PRON
ftr-388	508	17	will	will	AUX
ftr-388	508	18	act	act	VERB
ftr-388	508	19	more	more	ADV
ftr-388	508	20	politely	politely	ADV
ftr-388	508	21	,	,	PUNCT
ftr-388	508	22	or	or	CCONJ
ftr-388	508	23	they	they	PRON
ftr-388	508	24	will	will	AUX
ftr-388	508	25	donate	donate	VERB
ftr-388	508	26	more	more	ADJ
ftr-388	508	27	to	to	ADP
ftr-388	508	28	a	a	DET
ftr-388	508	29	box	box	NOUN
ftr-388	508	30	in	in	ADP
ftr-388	508	31	the64	the64	PROPN
ftr-388	508	32	museum	museum	NOUN
ftr-388	508	33	if	if	SCONJ
ftr-388	508	34	the	the	DET
ftr-388	508	35	box	box	PROPN
ftr-388	508	36	already	already	ADV
ftr-388	508	37	has	have	VERB
ftr-388	508	38	money	money	NOUN
ftr-388	508	39	in	in	ADP
ftr-388	508	40	it	it	PRON
ftr-388	508	41	.	.	PUNCT
ftr-388	509	1	these	these	DET
ftr-388	509	2	external	external	ADJ
ftr-388	509	3	cues	cue	NOUN
ftr-388	509	4	activate	activate	VERB
ftr-388	509	5	the65	the65	ADJ
ftr-388	509	6	norm	norm	NOUN
ftr-388	509	7	of	of	ADP
ftr-388	509	8	reciprocity	reciprocity	NOUN
ftr-388	509	9	or	or	CCONJ
ftr-388	509	10	perhaps	perhaps	ADV
ftr-388	509	11	the	the	DET
ftr-388	509	12	norm	norm	NOUN
ftr-388	509	13	of	of	ADP
ftr-388	509	14	conformity	conformity	NOUN
ftr-388	509	15	in	in	ADP
ftr-388	509	16	which	which	PRON
ftr-388	509	17	people	people	NOUN
ftr-388	509	18	act	act	VERB
ftr-388	509	19	as	as	SCONJ
ftr-388	509	20	others	other	NOUN
ftr-388	509	21	do	do	VERB
ftr-388	509	22	even	even	ADV
ftr-388	509	23	though	though	SCONJ
ftr-388	509	24	there	there	PRON
ftr-388	509	25	is	be	VERB
ftr-388	509	26	no	no	DET
ftr-388	509	27	chance	chance	NOUN
ftr-388	509	28	of	of	ADP
ftr-388	509	29	receiving	receive	VERB
ftr-388	509	30	a	a	DET
ftr-388	509	31	reciprocal	reciprocal	ADJ
ftr-388	509	32	benefit.66	benefit.66	NOUN
ftr-388	509	33	several	several	ADJ
ftr-388	509	34	opportunities	opportunity	NOUN
ftr-388	509	35	to	to	PART
ftr-388	509	36	provide	provide	VERB
ftr-388	509	37	external	external	ADJ
ftr-388	509	38	cues	cue	NOUN
ftr-388	509	39	to	to	PART
ftr-388	509	40	activate	activate	VERB
ftr-388	509	41	tax	tax	NOUN
ftr-388	509	42	compliance	compliance	NOUN
ftr-388	509	43	norms	norm	NOUN
ftr-388	509	44	occur	occur	VERB
ftr-388	509	45	at	at	ADP
ftr-388	509	46	the	the	DET
ftr-388	509	47	time	time	NOUN
ftr-388	509	48	returns	return	NOUN
ftr-388	509	49	are	be	AUX
ftr-388	509	50	filed	file	VERB
ftr-388	509	51	.	.	PUNCT
ftr-388	510	1	for	for	ADP
ftr-388	510	2	example	example	NOUN
ftr-388	510	3	,	,	PUNCT
ftr-388	510	4	mazar	mazar	PROPN
ftr-388	510	5	and	and	CCONJ
ftr-388	510	6	ariely	ariely	ADV
ftr-388	510	7	suggest	suggest	VERB
ftr-388	510	8	that	that	SCONJ
ftr-388	510	9	the	the	DET
ftr-388	510	10	irs	irs	PROPN
ftr-388	510	11	could	could	AUX
ftr-388	510	12	ask	ask	VERB
ftr-388	510	13	taxpayers	taxpayer	NOUN
ftr-388	510	14	to	to	PART
ftr-388	510	15	sign	sign	VERB
ftr-388	510	16	an	an	DET
ftr-388	510	17	“	"	PUNCT
ftr-388	510	18	honor	honor	NOUN
ftr-388	510	19	code	code	NOUN
ftr-388	510	20	”	"	PUNCT
ftr-388	510	21	just	just	ADV
ftr-388	510	22	before	before	SCONJ
ftr-388	510	23	they	they	PRON
ftr-388	510	24	fill	fill	VERB
ftr-388	510	25	out	out	ADP
ftr-388	510	26	their	their	PRON
ftr-388	510	27	returns	return	NOUN
ftr-388	510	28	.	.	PUNCT
ftr-388	511	1	cialdini	cialdini	PROPN
ftr-388	511	2	suggested	suggest	VERB
ftr-388	511	3	that	that	SCONJ
ftr-388	511	4	taxpayers	taxpayer	NOUN
ftr-388	511	5	be	be	AUX
ftr-388	511	6	given	give	VERB
ftr-388	511	7	the67	the67	ADJ
ftr-388	511	8	opportunity	opportunity	NOUN
ftr-388	511	9	on	on	ADP
ftr-388	511	10	their	their	PRON
ftr-388	511	11	tax	tax	NOUN
ftr-388	511	12	form	form	NOUN
ftr-388	511	13	to	to	PART
ftr-388	511	14	contribute	contribute	VERB
ftr-388	511	15	a	a	DET
ftr-388	511	16	nominal	nominal	ADJ
ftr-388	511	17	sum	sum	NOUN
ftr-388	511	18	to	to	ADP
ftr-388	511	19	fighting	fight	VERB
ftr-388	511	20	tax	tax	NOUN
ftr-388	511	21	evasion	evasion	NOUN
ftr-388	511	22	.	.	PUNCT
ftr-388	512	1	such	such	DET
ftr-388	512	2	a	a	DET
ftr-388	512	3	fund	fund	NOUN
ftr-388	512	4	is	be	AUX
ftr-388	512	5	framed	frame	VERB
ftr-388	512	6	negatively	negatively	ADV
ftr-388	512	7	and	and	CCONJ
ftr-388	512	8	therefore	therefore	ADV
ftr-388	512	9	might	might	AUX
ftr-388	512	10	backfire	backfire	VERB
ftr-388	512	11	and68	and68	PROPN
ftr-388	512	12	decrease	decrease	NOUN
ftr-388	512	13	compliance	compliance	NOUN
ftr-388	512	14	,	,	PUNCT
ftr-388	512	15	but	but	CCONJ
ftr-388	512	16	the	the	DET
ftr-388	512	17	idea	idea	NOUN
ftr-388	512	18	,	,	PUNCT
ftr-388	512	19	framed	frame	VERB
ftr-388	512	20	more	more	ADV
ftr-388	512	21	positively	positively	ADV
ftr-388	512	22	,	,	PUNCT
ftr-388	512	23	is	be	AUX
ftr-388	512	24	intriguing	intriguing	ADJ
ftr-388	512	25	.	.	PUNCT
ftr-388	513	1	for	for	ADP
ftr-388	513	2	example	example	NOUN
ftr-388	513	3	,	,	PUNCT
ftr-388	513	4	the	the	DET
ftr-388	513	5	contribution	contribution	NOUN
ftr-388	513	6	could	could	AUX
ftr-388	513	7	be	be	AUX
ftr-388	513	8	to	to	PART
ftr-388	513	9	fund	fund	VERB
ftr-388	513	10	irs	irs	PROPN
ftr-388	513	11	tax	tax	NOUN
ftr-388	513	12	advice	advice	NOUN
ftr-388	513	13	to	to	ADP
ftr-388	513	14	the	the	DET
ftr-388	513	15	public	public	NOUN
ftr-388	513	16	or	or	CCONJ
ftr-388	513	17	a	a	DET
ftr-388	513	18	segment	segment	NOUN
ftr-388	513	19	of	of	ADP
ftr-388	513	20	the	the	DET
ftr-388	513	21	public	public	NOUN
ftr-388	513	22	(	(	PUNCT
ftr-388	513	23	such	such	ADJ
ftr-388	513	24	as	as	ADP
ftr-388	513	25	the	the	DET
ftr-388	513	26	poor	poor	ADJ
ftr-388	513	27	)	)	PUNCT
ftr-388	513	28	or	or	CCONJ
ftr-388	513	29	to	to	PART
ftr-388	513	30	fund	fund	VERB
ftr-388	513	31	special	special	ADJ
ftr-388	513	32	tax	tax	NOUN
ftr-388	513	33	education	education	NOUN
ftr-388	513	34	programs	program	NOUN
ftr-388	513	35	.	.	PUNCT
ftr-388	514	1	another	another	DET
ftr-388	514	2	possibility	possibility	NOUN
ftr-388	514	3	,	,	PUNCT
ftr-388	514	4	borrowed	borrow	VERB
ftr-388	514	5	from	from	ADP
ftr-388	514	6	campaigns	campaign	NOUN
ftr-388	514	7	to	to	PART
ftr-388	514	8	get	get	VERB
ftr-388	514	9	out	out	ADP
ftr-388	514	10	the	the	DET
ftr-388	514	11	vote	vote	NOUN
ftr-388	514	12	at	at	ADP
ftr-388	514	13	election	election	NOUN
ftr-388	514	14	time	time	NOUN
ftr-388	514	15	,	,	PUNCT
ftr-388	514	16	is	be	AUX
ftr-388	514	17	to	to	PART
ftr-388	514	18	provide	provide	VERB
ftr-388	514	19	taxpayers	taxpayer	NOUN
ftr-388	514	20	with	with	ADP
ftr-388	514	21	stickers	sticker	NOUN
ftr-388	514	22	that	that	PRON
ftr-388	514	23	say	say	VERB
ftr-388	514	24	“	"	PUNCT
ftr-388	514	25	i	i	PRON
ftr-388	514	26	paid	pay	VERB
ftr-388	514	27	my	my	PRON
ftr-388	514	28	taxes	taxis	NOUN
ftr-388	514	29	today	today	NOUN
ftr-388	514	30	.	.	PUNCT
ftr-388	514	31	”	"	PUNCT
ftr-388	515	1	this	this	DET
ftr-388	515	2	visible	visible	ADJ
ftr-388	515	3	sign	sign	NOUN
ftr-388	515	4	of	of	ADP
ftr-388	515	5	compliance	compliance	NOUN
ftr-388	515	6	might	might	AUX
ftr-388	515	7	activate	activate	VERB
ftr-388	515	8	norms	norm	NOUN
ftr-388	515	9	of	of	ADP
ftr-388	515	10	reciprocity	reciprocity	NOUN
ftr-388	515	11	and	and	CCONJ
ftr-388	515	12	trust	trust	NOUN
ftr-388	515	13	that	that	PRON
ftr-388	515	14	would	would	AUX
ftr-388	515	15	encourage	encourage	VERB
ftr-388	515	16	others	other	NOUN
ftr-388	515	17	to	to	PART
ftr-388	515	18	similarly	similarly	ADV
ftr-388	515	19	pay	pay	VERB
ftr-388	515	20	their	their	PRON
ftr-388	515	21	taxes	taxis	NOUN
ftr-388	515	22	.	.	PUNCT
ftr-388	516	1	education	education	NOUN
ftr-388	516	2	can	can	AUX
ftr-388	516	3	strengthen	strengthen	VERB
ftr-388	516	4	norms	norm	NOUN
ftr-388	516	5	.	.	PUNCT
ftr-388	517	1	since	since	SCONJ
ftr-388	517	2	norms	norm	NOUN
ftr-388	517	3	and	and	CCONJ
ftr-388	517	4	morality	morality	NOUN
ftr-388	517	5	are	be	AUX
ftr-388	517	6	acquired	acquire	VERB
ftr-388	517	7	through	through	ADP
ftr-388	517	8	a	a	DET
ftr-388	517	9	process	process	NOUN
ftr-388	517	10	of	of	ADP
ftr-388	517	11	socialization	socialization	NOUN
ftr-388	517	12	,	,	PUNCT
ftr-388	517	13	education	education	NOUN
ftr-388	517	14	can	can	AUX
ftr-388	517	15	strengthen	strengthen	VERB
ftr-388	517	16	norms	norm	NOUN
ftr-388	517	17	that	that	PRON
ftr-388	517	18	are	be	AUX
ftr-388	517	19	positively	positively	ADV
ftr-388	517	20	correlated	correlate	VERB
ftr-388	517	21	with	with	ADP
ftr-388	517	22	tax	tax	NOUN
ftr-388	517	23	compliance	compliance	NOUN
ftr-388	517	24	such	such	ADJ
ftr-388	517	25	as	as	ADP
ftr-388	517	26	honesty	honesty	NOUN
ftr-388	517	27	,	,	PUNCT
ftr-388	517	28	morality	morality	NOUN
ftr-388	517	29	,	,	PUNCT
ftr-388	517	30	national	national	ADJ
ftr-388	517	31	pride	pride	NOUN
ftr-388	517	32	,	,	PUNCT
ftr-388	517	33	concern	concern	NOUN
ftr-388	517	34	for	for	ADP
ftr-388	517	35	others	other	NOUN
ftr-388	517	36	,	,	PUNCT
ftr-388	517	37	and	and	CCONJ
ftr-388	517	38	fairness	fairness	NOUN
ftr-388	517	39	.	.	PUNCT
ftr-388	518	1	policy	policy	NOUN
ftr-388	518	2	makers	maker	NOUN
ftr-388	518	3	and	and	CCONJ
ftr-388	518	4	administrators	administrator	NOUN
ftr-388	518	5	can69	can69	PROPN
ftr-388	518	6	develop	develop	VERB
ftr-388	518	7	programs	program	NOUN
ftr-388	518	8	that	that	PRON
ftr-388	518	9	not	not	PART
ftr-388	518	10	only	only	ADV
ftr-388	518	11	provide	provide	VERB
ftr-388	518	12	tax	tax	NOUN
ftr-388	518	13	information	information	NOUN
ftr-388	518	14	but	but	CCONJ
ftr-388	518	15	also	also	ADV
ftr-388	518	16	“	"	PUNCT
ftr-388	518	17	reinforce	reinforce	VERB
ftr-388	518	18	the	the	DET
ftr-388	518	19	concept	concept	NOUN
ftr-388	518	20	of	of	ADP
ftr-388	518	21	fairness	fairness	NOUN
ftr-388	518	22	of	of	ADP
ftr-388	518	23	the	the	DET
ftr-388	518	24	tax	tax	NOUN
ftr-388	518	25	system	system	NOUN
ftr-388	518	26	among	among	ADP
ftr-388	518	27	tax	tax	NOUN
ftr-388	518	28	payers	payer	NOUN
ftr-388	518	29	;	;	PUNCT
ftr-388	518	30	and	and	CCONJ
ftr-388	518	31	develop	develop	VERB
ftr-388	518	32	programs	program	NOUN
ftr-388	518	33	64	64	NUM
ftr-388	518	34	.	.	PUNCT
ftr-388	519	1	e.g.	e.g.	ADV
ftr-388	519	2	,	,	PUNCT
ftr-388	519	3	malcolm	malcolm	PROPN
ftr-388	519	4	gladwell	gladwell	PROPN
ftr-388	519	5	,	,	PUNCT
ftr-388	519	6	blink	blink	INTJ
ftr-388	519	7	:	:	PUNCT
ftr-388	519	8	the	the	DET
ftr-388	519	9	power	power	NOUN
ftr-388	519	10	of	of	ADP
ftr-388	519	11	thinking	thinking	NOUN
ftr-388	519	12	without	without	ADP
ftr-388	519	13	thinking	think	VERB
ftr-388	519	14	25	25	NUM
ftr-388	519	15	(	(	PUNCT
ftr-388	519	16	2005	2005	NUM
ftr-388	519	17	)	)	PUNCT
ftr-388	519	18	.	.	PUNCT
ftr-388	520	1	65	65	NUM
ftr-388	520	2	.	.	PUNCT
ftr-388	521	1	frey	frey	PROPN
ftr-388	521	2	&	&	CCONJ
ftr-388	521	3	torgler	torgler	PROPN
ftr-388	521	4	,	,	PUNCT
ftr-388	521	5	supra	supra	NOUN
ftr-388	521	6	note	note	NOUN
ftr-388	521	7	3	3	NUM
ftr-388	521	8	.	.	PROPN
ftr-388	521	9	66	66	NUM
ftr-388	521	10	.	.	PUNCT
ftr-388	522	1	nicholas	nicholas	PROPN
ftr-388	522	2	bardsley	bardsley	PROPN
ftr-388	522	3	&	&	CCONJ
ftr-388	522	4	rupert	rupert	PROPN
ftr-388	522	5	sausgruber	sausgruber	PROPN
ftr-388	522	6	,	,	PUNCT
ftr-388	522	7	conformity	conformity	NOUN
ftr-388	522	8	and	and	CCONJ
ftr-388	522	9	reciprocity	reciprocity	NOUN
ftr-388	522	10	in	in	ADP
ftr-388	522	11	public	public	ADJ
ftr-388	522	12	good	good	ADJ
ftr-388	522	13	provision	provision	NOUN
ftr-388	522	14	,	,	PUNCT
ftr-388	522	15	26	26	NUM
ftr-388	522	16	j.	j.	PROPN
ftr-388	522	17	econ	econ	PROPN
ftr-388	522	18	.	.	PUNCT
ftr-388	522	19	psychol	psychol	PROPN
ftr-388	522	20	.	.	PUNCT
ftr-388	523	1	664	664	NUM
ftr-388	523	2	(	(	PUNCT
ftr-388	523	3	2005	2005	NUM
ftr-388	523	4	)	)	PUNCT
ftr-388	523	5	.	.	PUNCT
ftr-388	524	1	67	67	NUM
ftr-388	524	2	.	.	PUNCT
ftr-388	525	1	see	see	VERB
ftr-388	525	2	mazar	mazar	PROPN
ftr-388	525	3	&	&	CCONJ
ftr-388	525	4	ariely	ariely	ADV
ftr-388	525	5	,	,	PUNCT
ftr-388	525	6	supra	supra	PROPN
ftr-388	525	7	note	note	NOUN
ftr-388	525	8	30	30	NUM
ftr-388	525	9	.	.	PUNCT
ftr-388	526	1	68	68	NUM
ftr-388	526	2	.	.	PUNCT
ftr-388	527	1	cialdini	cialdini	PROPN
ftr-388	527	2	,	,	PUNCT
ftr-388	527	3	supra	supra	PROPN
ftr-388	527	4	note	note	NOUN
ftr-388	527	5	8	8	NUM
ftr-388	527	6	.	.	PUNCT
ftr-388	528	1	the	the	DET
ftr-388	528	2	federal	federal	ADJ
ftr-388	528	3	government	government	NOUN
ftr-388	528	4	currently	currently	ADV
ftr-388	528	5	allows	allow	VERB
ftr-388	528	6	taxpayers	taxpayer	NOUN
ftr-388	528	7	to	to	PART
ftr-388	528	8	contribute	contribute	VERB
ftr-388	528	9	to	to	ADP
ftr-388	528	10	the	the	DET
ftr-388	528	11	federal	federal	ADJ
ftr-388	528	12	election	election	NOUN
ftr-388	528	13	campaigns	campaign	NOUN
ftr-388	528	14	and	and	CCONJ
ftr-388	528	15	some	some	DET
ftr-388	528	16	states	state	NOUN
ftr-388	528	17	allow	allow	VERB
ftr-388	528	18	taxpayers	taxpayer	NOUN
ftr-388	528	19	to	to	PART
ftr-388	528	20	contribute	contribute	VERB
ftr-388	528	21	to	to	ADP
ftr-388	528	22	various	various	ADJ
ftr-388	528	23	funds	fund	NOUN
ftr-388	528	24	.	.	PUNCT
ftr-388	529	1	69	69	NUM
ftr-388	529	2	.	.	PUNCT
ftr-388	530	1	see	see	VERB
ftr-388	530	2	,	,	PUNCT
ftr-388	530	3	e.g.	e.g.	ADV
ftr-388	530	4	,	,	PUNCT
ftr-388	530	5	mazar	mazar	PROPN
ftr-388	530	6	&	&	CCONJ
ftr-388	530	7	ariely	ariely	ADV
ftr-388	530	8	,	,	PUNCT
ftr-388	530	9	supra	supra	PROPN
ftr-388	530	10	note	note	NOUN
ftr-388	530	11	30	30	NUM
ftr-388	530	12	at	at	ADP
ftr-388	530	13	123	123	NUM
ftr-388	530	14	(	(	PUNCT
ftr-388	530	15	asserting	assert	VERB
ftr-388	530	16	“	"	PUNCT
ftr-388	530	17	likely	likely	ADJ
ftr-388	530	18	possibility	possibility	NOUN
ftr-388	530	19	”	"	PUNCT
ftr-388	530	20	that	that	SCONJ
ftr-388	530	21	critical	critical	ADJ
ftr-388	530	22	period	period	NOUN
ftr-388	530	23	for	for	ADP
ftr-388	530	24	developing	develop	VERB
ftr-388	530	25	these	these	DET
ftr-388	530	26	norms	norm	NOUN
ftr-388	530	27	is	be	AUX
ftr-388	530	28	in	in	ADP
ftr-388	530	29	youth	youth	NOUN
ftr-388	530	30	)	)	PUNCT
ftr-388	530	31	;	;	PUNCT
ftr-388	531	1	trivedi	trivedi	PROPN
ftr-388	531	2	,	,	PUNCT
ftr-388	531	3	shehata	shehata	PROPN
ftr-388	531	4	&	&	CCONJ
ftr-388	531	5	lynn	lynn	PROPN
ftr-388	531	6	supra	supra	PROPN
ftr-388	531	7	note	note	PROPN
ftr-388	531	8	22	22	NUM
ftr-388	531	9	,	,	PUNCT
ftr-388	531	10	at	at	ADP
ftr-388	531	11	193	193	NUM
ftr-388	531	12	policymakers	policymaker	NOUN
ftr-388	531	13	,	,	PUNCT
ftr-388	531	14	.	.	PUNCT
ftr-388	531	15	.	.	PUNCT
ftr-388	531	16	.	.	PUNCT
ftr-388	532	1	should	should	AUX
ftr-388	532	2	develop	develop	VERB
ftr-388	532	3	programs	program	NOUN
ftr-388	532	4	that	that	PRON
ftr-388	532	5	help	help	AUX
ftr-388	532	6	enhance	enhance	VERB
ftr-388	532	7	these	these	DET
ftr-388	532	8	characteristics	characteristic	NOUN
ftr-388	532	9	in	in	ADP
ftr-388	532	10	the	the	DET
ftr-388	532	11	general	general	ADJ
ftr-388	532	12	population	population	NOUN
ftr-388	532	13	to	to	PART
ftr-388	532	14	raise	raise	VERB
ftr-388	532	15	the	the	DET
ftr-388	532	16	level	level	NOUN
ftr-388	532	17	of	of	ADP
ftr-388	532	18	tax	tax	NOUN
ftr-388	532	19	compliance	compliance	NOUN
ftr-388	532	20	.	.	PUNCT
ftr-388	533	1	encouraging	encourage	VERB
ftr-388	533	2	education	education	NOUN
ftr-388	533	3	can	can	AUX
ftr-388	533	4	be	be	AUX
ftr-388	533	5	one	one	NUM
ftr-388	533	6	such	such	ADJ
ftr-388	533	7	measure	measure	NOUN
ftr-388	533	8	,	,	PUNCT
ftr-388	533	9	given	give	VERB
ftr-388	533	10	the	the	DET
ftr-388	533	11	finding	finding	NOUN
ftr-388	533	12	in	in	ADP
ftr-388	533	13	prior	prior	ADJ
ftr-388	533	14	research	research	NOUN
ftr-388	533	15	that	that	SCONJ
ftr-388	533	16	education	education	NOUN
ftr-388	533	17	and	and	CCONJ
ftr-388	533	18	age	age	NOUN
ftr-388	533	19	are	be	AUX
ftr-388	533	20	the	the	DET
ftr-388	533	21	most	most	ADV
ftr-388	533	22	important	important	ADJ
ftr-388	533	23	determinants	determinant	NOUN
ftr-388	533	24	of	of	ADP
ftr-388	533	25	moral	moral	ADJ
ftr-388	533	26	reasoning	reasoning	NOUN
ftr-388	533	27	.	.	PUNCT
ftr-388	534	1	thus	thus	ADV
ftr-388	534	2	,	,	PUNCT
ftr-388	534	3	education	education	NOUN
ftr-388	534	4	with	with	ADP
ftr-388	534	5	an	an	DET
ftr-388	534	6	emphasis	emphasis	NOUN
ftr-388	534	7	on	on	ADP
ftr-388	534	8	ethics	ethic	NOUN
ftr-388	534	9	,	,	PUNCT
ftr-388	534	10	and	and	CCONJ
ftr-388	534	11	the	the	DET
ftr-388	534	12	ethics	ethic	NOUN
ftr-388	534	13	of	of	ADP
ftr-388	534	14	taxation	taxation	NOUN
ftr-388	534	15	specifically	specifically	ADV
ftr-388	534	16	,	,	PUNCT
ftr-388	534	17	may	may	AUX
ftr-388	534	18	improve	improve	VERB
ftr-388	534	19	tax	tax	NOUN
ftr-388	534	20	compliance	compliance	NOUN
ftr-388	534	21	.	.	PUNCT
ftr-388	535	1	furthermore	furthermore	ADV
ftr-388	535	2	,	,	PUNCT
ftr-388	535	3	the	the	DET
ftr-388	535	4	results	result	NOUN
ftr-388	535	5	also	also	ADV
ftr-388	535	6	highlight	highlight	VERB
ftr-388	535	7	the	the	DET
ftr-388	535	8	importance	importance	NOUN
ftr-388	535	9	of	of	ADP
ftr-388	535	10	encouraging	encourage	VERB
ftr-388	535	11	and	and	CCONJ
ftr-388	535	12	maintaining	maintain	VERB
ftr-388	535	13	a	a	DET
ftr-388	535	14	positive	positive	ADJ
ftr-388	535	15	attitude	attitude	NOUN
ftr-388	535	16	towards	towards	ADP
ftr-388	535	17	governments	government	NOUN
ftr-388	535	18	amongst	amongst	ADP
ftr-388	535	19	the	the	DET
ftr-388	535	20	general	general	ADJ
ftr-388	535	21	population	population	NOUN
ftr-388	535	22	to	to	PART
ftr-388	535	23	achieve	achieve	VERB
ftr-388	535	24	a	a	DET
ftr-388	535	25	tax	tax	NOUN
ftr-388	535	26	compliant	compliant	ADJ
ftr-388	535	27	population	population	NOUN
ftr-388	535	28	.	.	PUNCT
ftr-388	536	1	thus	thus	ADV
ftr-388	536	2	,	,	PUNCT
ftr-388	536	3	policies	policy	NOUN
ftr-388	536	4	that	that	PRON
ftr-388	536	5	encourage	encourage	VERB
ftr-388	536	6	/	/	SYM
ftr-388	536	7	emphasize	emphasize	VERB
ftr-388	536	8	education	education	NOUN
ftr-388	536	9	and	and	CCONJ
ftr-388	536	10	ethical	ethical	ADJ
ftr-388	536	11	behavior	behavior	NOUN
ftr-388	536	12	may	may	AUX
ftr-388	536	13	be	be	AUX
ftr-388	536	14	an	an	DET
ftr-388	536	15	effective	effective	ADJ
ftr-388	536	16	method	method	NOUN
ftr-388	536	17	of	of	ADP
ftr-388	536	18	increasing	increase	VERB
ftr-388	536	19	the	the	DET
ftr-388	536	20	level	level	NOUN
ftr-388	536	21	of	of	ADP
ftr-388	536	22	taxpayers	taxpayer	NOUN
ftr-388	536	23	’	’	PART
ftr-388	536	24	compliance	compliance	NOUN
ftr-388	536	25	.	.	PUNCT
ftr-388	536	26	”	"	PUNCT
ftr-388	537	1	i	i	PRON
ftr-388	537	2	d.	d.	PROPN
ftr-388	537	3	(	(	PUNCT
ftr-388	537	4	citation	citation	NOUN
ftr-388	537	5	omitted	omit	VERB
ftr-388	537	6	)	)	PUNCT
ftr-388	537	7	.	.	PUNCT
ftr-388	538	1	620	620	NUM
ftr-388	538	2	florida	florida	PROPN
ftr-388	538	3	tax	tax	NOUN
ftr-388	538	4	review	review	NOUN
ftr-388	538	5	[	[	X
ftr-388	538	6	vol	vol	NOUN
ftr-388	538	7	.	.	NOUN
ftr-388	538	8	8:6	8:6	NUM
ftr-388	538	9	that	that	PRON
ftr-388	538	10	enhance	enhance	VERB
ftr-388	538	11	and	and	CCONJ
ftr-388	538	12	appeal	appeal	VERB
ftr-388	538	13	to	to	ADP
ftr-388	538	14	a	a	DET
ftr-388	538	15	taxpayer	taxpayer	NOUN
ftr-388	538	16	’s	’s	PART
ftr-388	538	17	moral	moral	ADJ
ftr-388	538	18	conscience	conscience	NOUN
ftr-388	538	19	and	and	CCONJ
ftr-388	538	20	reinforce	reinforce	VERB
ftr-388	538	21	social	social	ADJ
ftr-388	538	22	cohesion	cohesion	NOUN
ftr-388	538	23	.	.	PUNCT
ftr-388	539	1	”70	”70	PUNCT
ftr-388	539	2	although	although	SCONJ
ftr-388	539	3	it	it	PRON
ftr-388	539	4	is	be	AUX
ftr-388	539	5	clear	clear	ADJ
ftr-388	539	6	that	that	SCONJ
ftr-388	539	7	external	external	ADJ
ftr-388	539	8	factors	factor	NOUN
ftr-388	539	9	can	can	AUX
ftr-388	539	10	activate	activate	VERB
ftr-388	539	11	or	or	CCONJ
ftr-388	539	12	suppress	suppress	VERB
ftr-388	539	13	tax	tax	NOUN
ftr-388	539	14	morale	morale	NOUN
ftr-388	539	15	,	,	PUNCT
ftr-388	539	16	laboratory	laboratory	NOUN
ftr-388	539	17	studies	study	NOUN
ftr-388	539	18	and	and	CCONJ
ftr-388	539	19	field	field	NOUN
ftr-388	539	20	experiments	experiment	NOUN
ftr-388	539	21	with	with	ADP
ftr-388	539	22	actual	actual	ADJ
ftr-388	539	23	taxpayers	taxpayer	NOUN
ftr-388	539	24	produce	produce	VERB
ftr-388	539	25	mixed	mixed	ADJ
ftr-388	539	26	results	result	NOUN
ftr-388	539	27	regarding	regard	VERB
ftr-388	539	28	normative	normative	ADJ
ftr-388	539	29	appeals	appeal	NOUN
ftr-388	539	30	to	to	PART
ftr-388	539	31	pay	pay	VERB
ftr-388	539	32	taxes	taxis	NOUN
ftr-388	539	33	.	.	PUNCT
ftr-388	540	1	some	some	DET
ftr-388	540	2	studies	study	NOUN
ftr-388	540	3	show71	show71	VERB
ftr-388	540	4	no	no	DET
ftr-388	540	5	impact	impact	NOUN
ftr-388	540	6	or	or	CCONJ
ftr-388	540	7	even	even	ADV
ftr-388	540	8	a	a	DET
ftr-388	540	9	negative	negative	ADJ
ftr-388	540	10	one	one	NUM
ftr-388	540	11	.	.	PUNCT
ftr-388	541	1	these	these	DET
ftr-388	541	2	results	result	NOUN
ftr-388	541	3	,	,	PUNCT
ftr-388	541	4	however	however	ADV
ftr-388	541	5	,	,	PUNCT
ftr-388	541	6	do	do	AUX
ftr-388	541	7	not	not	PART
ftr-388	541	8	necessarily	necessarily	ADV
ftr-388	541	9	mean	mean	VERB
ftr-388	541	10	that	that	SCONJ
ftr-388	541	11	external	external	ADJ
ftr-388	541	12	factors	factor	NOUN
ftr-388	541	13	can	can	AUX
ftr-388	541	14	not	not	PART
ftr-388	541	15	activate	activate	VERB
ftr-388	541	16	norms	norm	NOUN
ftr-388	541	17	.	.	PUNCT
ftr-388	542	1	peculiarities	peculiarity	NOUN
ftr-388	542	2	of	of	ADP
ftr-388	542	3	the	the	DET
ftr-388	542	4	studies	study	NOUN
ftr-388	542	5	themselves	themselves	PRON
ftr-388	542	6	may	may	AUX
ftr-388	542	7	be	be	AUX
ftr-388	542	8	the	the	DET
ftr-388	542	9	cause	cause	NOUN
ftr-388	542	10	.	.	PUNCT
ftr-388	543	1	for	for	ADP
ftr-388	543	2	example	example	NOUN
ftr-388	543	3	,	,	PUNCT
ftr-388	543	4	the	the	DET
ftr-388	543	5	normative	normative	ADJ
ftr-388	543	6	appeal	appeal	NOUN
ftr-388	543	7	may	may	AUX
ftr-388	543	8	fail	fail	VERB
ftr-388	543	9	because	because	SCONJ
ftr-388	543	10	there	there	PRON
ftr-388	543	11	was	be	VERB
ftr-388	543	12	too	too	ADV
ftr-388	543	13	long	long	ADV
ftr-388	543	14	a	a	DET
ftr-388	543	15	time	time	NOUN
ftr-388	543	16	lag	lag	NOUN
ftr-388	543	17	between	between	ADP
ftr-388	543	18	the	the	DET
ftr-388	543	19	communication	communication	NOUN
ftr-388	543	20	and	and	CCONJ
ftr-388	543	21	the	the	DET
ftr-388	543	22	compliance	compliance	NOUN
ftr-388	543	23	decision	decision	NOUN
ftr-388	543	24	,	,	PUNCT
ftr-388	543	25	or	or	CCONJ
ftr-388	543	26	because	because	SCONJ
ftr-388	543	27	the	the	DET
ftr-388	543	28	communication	communication	NOUN
ftr-388	543	29	was	be	AUX
ftr-388	543	30	a	a	DET
ftr-388	543	31	“	"	PUNCT
ftr-388	543	32	one	one	NUM
ftr-388	543	33	-	-	PUNCT
ftr-388	543	34	shot	shot	NOUN
ftr-388	543	35	”	"	PUNCT
ftr-388	543	36	deal	deal	NOUN
ftr-388	543	37	or	or	CCONJ
ftr-388	543	38	was	be	AUX
ftr-388	543	39	not	not	PART
ftr-388	543	40	framed	frame	VERB
ftr-388	543	41	properly	properly	ADV
ftr-388	543	42	.	.	PUNCT
ftr-388	544	1	moreover	moreover	ADV
ftr-388	544	2	,	,	PUNCT
ftr-388	544	3	as	as	SCONJ
ftr-388	544	4	discussed	discuss	VERB
ftr-388	544	5	below	below	ADV
ftr-388	544	6	,	,	PUNCT
ftr-388	544	7	normative	normative	ADJ
ftr-388	544	8	appeals72	appeals72	NOUN
ftr-388	544	9	appear	appear	VERB
ftr-388	544	10	to	to	PART
ftr-388	544	11	work	work	VERB
ftr-388	544	12	better	well	ADV
ftr-388	544	13	with	with	ADP
ftr-388	544	14	some	some	DET
ftr-388	544	15	segments	segment	NOUN
ftr-388	544	16	of	of	ADP
ftr-388	544	17	the	the	DET
ftr-388	544	18	population	population	NOUN
ftr-388	544	19	than	than	ADP
ftr-388	544	20	other	other	ADJ
ftr-388	544	21	segments	segment	NOUN
ftr-388	544	22	.	.	PUNCT
ftr-388	545	1	d.	d.	PROPN
ftr-388	545	2	demographic	demographic	ADJ
ftr-388	545	3	factors	factor	NOUN
ftr-388	545	4	various	various	ADJ
ftr-388	545	5	demographic	demographic	ADJ
ftr-388	545	6	factors	factor	NOUN
ftr-388	545	7	correlate	correlate	VERB
ftr-388	545	8	with	with	ADP
ftr-388	545	9	tax	tax	NOUN
ftr-388	545	10	compliance	compliance	NOUN
ftr-388	545	11	behavior	behavior	NOUN
ftr-388	545	12	,	,	PUNCT
ftr-388	545	13	such	such	ADJ
ftr-388	545	14	as	as	ADP
ftr-388	545	15	age	age	NOUN
ftr-388	545	16	,	,	PUNCT
ftr-388	545	17	gender	gender	NOUN
ftr-388	545	18	,	,	PUNCT
ftr-388	545	19	and	and	CCONJ
ftr-388	545	20	religiosity	religiosity	NOUN
ftr-388	545	21	.	.	PUNCT
ftr-388	546	1	these	these	PRON
ftr-388	546	2	are	be	AUX
ftr-388	546	3	correlations	correlation	NOUN
ftr-388	546	4	not	not	PART
ftr-388	546	5	causations	causation	NOUN
ftr-388	546	6	and	and	CCONJ
ftr-388	546	7	may	may	AUX
ftr-388	546	8	reflect	reflect	VERB
ftr-388	546	9	different	different	ADJ
ftr-388	546	10	world	world	NOUN
ftr-388	546	11	views	view	NOUN
ftr-388	546	12	,	,	PUNCT
ftr-388	546	13	schemas	schema	NOUN
ftr-388	546	14	,	,	PUNCT
ftr-388	546	15	framing	framing	NOUN
ftr-388	546	16	,	,	PUNCT
ftr-388	546	17	or	or	CCONJ
ftr-388	546	18	a	a	DET
ftr-388	546	19	combination	combination	NOUN
ftr-388	546	20	of	of	ADP
ftr-388	546	21	these	these	PRON
ftr-388	546	22	.	.	PUNCT
ftr-388	547	1	although	although	SCONJ
ftr-388	547	2	the	the	DET
ftr-388	547	3	precise	precise	ADJ
ftr-388	547	4	reasons	reason	NOUN
ftr-388	547	5	for	for	ADP
ftr-388	547	6	the	the	DET
ftr-388	547	7	correlations	correlation	NOUN
ftr-388	547	8	are	be	AUX
ftr-388	547	9	not	not	PART
ftr-388	547	10	known	know	VERB
ftr-388	547	11	,	,	PUNCT
ftr-388	547	12	knowledge	knowledge	NOUN
ftr-388	547	13	that	that	SCONJ
ftr-388	547	14	they	they	PRON
ftr-388	547	15	exist	exist	VERB
ftr-388	547	16	is	be	AUX
ftr-388	547	17	useful	useful	ADJ
ftr-388	547	18	in	in	ADP
ftr-388	547	19	devising	devise	VERB
ftr-388	547	20	compliance	compliance	NOUN
ftr-388	547	21	tactics	tactic	NOUN
ftr-388	547	22	.	.	PUNCT
ftr-388	548	1	what	what	PRON
ftr-388	548	2	helps	help	VERB
ftr-388	548	3	one	one	NUM
ftr-388	548	4	population	population	NOUN
ftr-388	548	5	may	may	AUX
ftr-388	548	6	be	be	AUX
ftr-388	548	7	a	a	DET
ftr-388	548	8	detriment	detriment	NOUN
ftr-388	548	9	to	to	ADP
ftr-388	548	10	another	another	PRON
ftr-388	548	11	.	.	PUNCT
ftr-388	549	1	studies	study	NOUN
ftr-388	549	2	have	have	AUX
ftr-388	549	3	found	find	VERB
ftr-388	549	4	these	these	DET
ftr-388	549	5	major	major	ADJ
ftr-388	549	6	demographic	demographic	ADJ
ftr-388	549	7	correlations	correlation	NOUN
ftr-388	549	8	:	:	PUNCT
ftr-388	549	9	gender	gender	NOUN
ftr-388	549	10	:	:	PUNCT
ftr-388	549	11	although	although	SCONJ
ftr-388	549	12	some	some	PRON
ftr-388	549	13	of	of	ADP
ftr-388	549	14	the	the	DET
ftr-388	549	15	study	study	NOUN
ftr-388	549	16	results	result	NOUN
ftr-388	549	17	are	be	AUX
ftr-388	549	18	mixed	mixed	ADJ
ftr-388	549	19	,	,	PUNCT
ftr-388	549	20	in	in	ADP
ftr-388	549	21	general	general	ADJ
ftr-388	549	22	the	the	DET
ftr-388	549	23	evidence	evidence	NOUN
ftr-388	549	24	suggests	suggest	VERB
ftr-388	549	25	that	that	SCONJ
ftr-388	549	26	women	woman	NOUN
ftr-388	549	27	are	be	AUX
ftr-388	549	28	more	more	ADV
ftr-388	549	29	compliant	compliant	ADJ
ftr-388	549	30	than	than	ADP
ftr-388	549	31	men	man	NOUN
ftr-388	549	32	(	(	PUNCT
ftr-388	549	33	perhaps	perhaps	ADV
ftr-388	549	34	because	because	SCONJ
ftr-388	549	35	they	they	PRON
ftr-388	549	36	are	be	AUX
ftr-388	549	37	more	more	ADJ
ftr-388	549	38	risk	risk	NOUN
ftr-388	549	39	averse	averse	ADJ
ftr-388	549	40	)	)	PUNCT
ftr-388	549	41	,	,	PUNCT
ftr-388	549	42	respond	respond	VERB
ftr-388	549	43	better	well	ADV
ftr-388	549	44	to	to	ADP
ftr-388	549	45	positive	positive	ADJ
ftr-388	549	46	appeals	appeal	NOUN
ftr-388	549	47	(	(	PUNCT
ftr-388	549	48	whereas	whereas	SCONJ
ftr-388	549	49	men	man	NOUN
ftr-388	549	50	respond	respond	VERB
ftr-388	549	51	better	well	ADV
ftr-388	549	52	to	to	ADP
ftr-388	549	53	negative	negative	ADJ
ftr-388	549	54	ones	one	NOUN
ftr-388	549	55	)	)	PUNCT
ftr-388	549	56	and	and	CCONJ
ftr-388	549	57	respond	respond	VERB
ftr-388	549	58	better	well	ADV
ftr-388	549	59	to	to	ADP
ftr-388	549	60	normative	normative	ADJ
ftr-388	549	61	appeals.73	appeals.73	PROPN
ftr-388	549	62	70	70	NUM
ftr-388	549	63	.	.	PUNCT
ftr-388	550	1	trivedi	trivedi	PROPN
ftr-388	550	2	,	,	PUNCT
ftr-388	550	3	shehata	shehata	PROPN
ftr-388	550	4	&	&	CCONJ
ftr-388	550	5	lynn	lynn	PROPN
ftr-388	550	6	,	,	PUNCT
ftr-388	550	7	supra	supra	PROPN
ftr-388	550	8	note	note	PROPN
ftr-388	550	9	22	22	NUM
ftr-388	550	10	,	,	PUNCT
ftr-388	550	11	at	at	ADP
ftr-388	550	12	175	175	NUM
ftr-388	550	13	.	.	PUNCT
ftr-388	550	14	71	71	NUM
ftr-388	550	15	.	.	PUNCT
ftr-388	550	16	e.g.	e.g.	ADV
ftr-388	550	17	see	see	VERB
ftr-388	550	18	.	.	PUNCT
ftr-388	551	1	fpr	fpr	VERB
ftr-388	551	2	example	example	NOUN
ftr-388	551	3	,	,	PUNCT
ftr-388	551	4	various	various	ADJ
ftr-388	551	5	studies	study	NOUN
ftr-388	551	6	of	of	ADP
ftr-388	551	7	effect	effect	NOUN
ftr-388	551	8	of	of	ADP
ftr-388	551	9	letters	letter	NOUN
ftr-388	551	10	sent	send	VERB
ftr-388	551	11	to	to	ADP
ftr-388	551	12	minnesota	minnesota	PROPN
ftr-388	551	13	taxpayers	taxpayer	NOUN
ftr-388	551	14	:	:	PUNCT
ftr-388	551	15	marsha	marsha	PROPN
ftr-388	551	16	blumenthal	blumenthal	PROPN
ftr-388	551	17	,	,	PUNCT
ftr-388	551	18	charles	charles	PROPN
ftr-388	551	19	christian	christian	PROPN
ftr-388	551	20	&	&	CCONJ
ftr-388	551	21	joel	joel	PROPN
ftr-388	551	22	slemrod	slemrod	PROPN
ftr-388	551	23	,	,	PUNCT
ftr-388	551	24	do	do	AUX
ftr-388	551	25	normative	normative	ADJ
ftr-388	551	26	appeals	appeal	NOUN
ftr-388	551	27	affect	affect	VERB
ftr-388	551	28	tax	tax	NOUN
ftr-388	551	29	compliance	compliance	NOUN
ftr-388	551	30	?	?	PUNCT
ftr-388	552	1	evidence	evidence	NOUN
ftr-388	552	2	from	from	ADP
ftr-388	552	3	a	a	DET
ftr-388	552	4	controlled	control	VERB
ftr-388	552	5	experiment	experiment	NOUN
ftr-388	552	6	in	in	ADP
ftr-388	552	7	minnesota	minnesota	PROPN
ftr-388	552	8	,	,	PUNCT
ftr-388	552	9	(	(	PUNCT
ftr-388	552	10	2001	2001	NUM
ftr-388	552	11	)	)	PUNCT
ftr-388	552	12	54	54	NUM
ftr-388	552	13	nat’l	nat’l	NOUN
ftr-388	552	14	tax	tax	NOUN
ftr-388	552	15	j.	j.	PROPN
ftr-388	552	16	125	125	NUM
ftr-388	552	17	;	;	PUNCT
ftr-388	552	18	jon	jon	PROPN
ftr-388	552	19	hasseldine	hasseldine	PROPN
ftr-388	552	20	,	,	PUNCT
ftr-388	552	21	peggy	peggy	PROPN
ftr-388	552	22	a.	a.	PROPN
ftr-388	552	23	hite	hite	PROPN
ftr-388	552	24	,	,	PUNCT
ftr-388	552	25	simon	simon	PROPN
ftr-388	552	26	james	james	PROPN
ftr-388	552	27	&	&	CCONJ
ftr-388	552	28	marika	marika	PROPN
ftr-388	552	29	toumi	toumi	PROPN
ftr-388	552	30	,	,	PUNCT
ftr-388	552	31	carrots	carrot	NOUN
ftr-388	552	32	,	,	PUNCT
ftr-388	552	33	sticks	stick	NOUN
ftr-388	552	34	,	,	PUNCT
ftr-388	552	35	sole	sole	ADJ
ftr-388	552	36	proprietors	proprietor	NOUN
ftr-388	552	37	,	,	PUNCT
ftr-388	552	38	and	and	CCONJ
ftr-388	552	39	tax	tax	NOUN
ftr-388	552	40	accountants	accountant	NOUN
ftr-388	552	41	,	,	PUNCT
ftr-388	552	42	recent	recent	ADJ
ftr-388	552	43	research	research	NOUN
ftr-388	552	44	in	in	ADP
ftr-388	552	45	tax	tax	NOUN
ftr-388	552	46	administration	administration	NOUN
ftr-388	552	47	and	and	CCONJ
ftr-388	552	48	compliance	compliance	NOUN
ftr-388	552	49	,	,	PUNCT
ftr-388	552	50	proceedings	proceeding	NOUN
ftr-388	552	51	of	of	ADP
ftr-388	552	52	the	the	DET
ftr-388	552	53	2005	2005	NUM
ftr-388	552	54	irs	irs	PROPN
ftr-388	552	55	research	research	NOUN
ftr-388	552	56	conference	conference	NOUN
ftr-388	552	57	191(2006	191(2006	PROPN
ftr-388	552	58	)	)	PUNCT
ftr-388	552	59	;	;	PUNCT
ftr-388	552	60	joel	joel	PROPN
ftr-388	552	61	slemrod	slemrod	PROPN
ftr-388	552	62	,	,	PUNCT
ftr-388	552	63	marsha	marsha	PROPN
ftr-388	552	64	blumenthal	blumenthal	PROPN
ftr-388	552	65	,	,	PUNCT
ftr-388	552	66	charles	charles	PROPN
ftr-388	552	67	christian	christian	PROPN
ftr-388	552	68	,	,	PUNCT
ftr-388	552	69	taxpayer	taxpayer	NOUN
ftr-388	552	70	response	response	NOUN
ftr-388	552	71	to	to	ADP
ftr-388	552	72	an	an	DET
ftr-388	552	73	increased	increase	VERB
ftr-388	552	74	probability	probability	NOUN
ftr-388	552	75	of	of	ADP
ftr-388	552	76	audit	audit	NOUN
ftr-388	552	77	:	:	PUNCT
ftr-388	552	78	evidence	evidence	NOUN
ftr-388	552	79	from	from	ADP
ftr-388	552	80	a	a	DET
ftr-388	552	81	controlled	control	VERB
ftr-388	552	82	experiment	experiment	NOUN
ftr-388	552	83	in	in	ADP
ftr-388	552	84	minnesota	minnesota	PROPN
ftr-388	552	85	,	,	PUNCT
ftr-388	552	86	79	79	NUM
ftr-388	552	87	j.	j.	PROPN
ftr-388	552	88	pub	pub	PROPN
ftr-388	552	89	.	.	PUNCT
ftr-388	553	1	econ	econ	PROPN
ftr-388	553	2	.	.	PUNCT
ftr-388	554	1	455	455	NUM
ftr-388	554	2	(	(	PUNCT
ftr-388	554	3	2001	2001	NUM
ftr-388	554	4	)	)	PUNCT
ftr-388	554	5	.	.	PUNCT
ftr-388	555	1	72	72	X
ftr-388	555	2	.	.	PUNCT
ftr-388	556	1	see	see	VERB
ftr-388	556	2	,	,	PUNCT
ftr-388	556	3	e.g	e.g	PROPN
ftr-388	556	4	..	..	SYM
ftr-388	556	5	blumenthal	blumenthal	PROPN
ftr-388	556	6	,	,	PUNCT
ftr-388	556	7	christian	christian	PROPN
ftr-388	556	8	&	&	CCONJ
ftr-388	556	9	slemrod	slemrod	PROPN
ftr-388	556	10	,	,	PUNCT
ftr-388	556	11	supra	supra	PROPN
ftr-388	556	12	note	note	NOUN
ftr-388	556	13	71	71	NUM
ftr-388	556	14	,	,	PUNCT
ftr-388	556	15	at	at	ADP
ftr-388	556	16	135	135	NUM
ftr-388	556	17	.	.	PUNCT
ftr-388	556	18	73	73	NUM
ftr-388	556	19	.	.	PUNCT
ftr-388	557	1	e.g.	e.g.	ADV
ftr-388	557	2	,	,	PUNCT
ftr-388	557	3	cullis	cullis	PROPN
ftr-388	557	4	,	,	PUNCT
ftr-388	557	5	jones	jones	PROPN
ftr-388	557	6	&	&	CCONJ
ftr-388	557	7	lewis	lewis	PROPN
ftr-388	557	8	,	,	PUNCT
ftr-388	557	9	supra	supra	PROPN
ftr-388	557	10	note	note	NOUN
ftr-388	557	11	18	18	NUM
ftr-388	557	12	at	at	ADP
ftr-388	557	13	315	315	NUM
ftr-388	557	14	(	(	PUNCT
ftr-388	557	15	study	study	NOUN
ftr-388	557	16	of	of	ADP
ftr-388	557	17	uk	uk	PROPN
ftr-388	557	18	college	college	NOUN
ftr-388	557	19	students	student	NOUN
ftr-388	557	20	showed	show	VERB
ftr-388	557	21	male	male	ADJ
ftr-388	557	22	students	student	NOUN
ftr-388	557	23	declared	declare	VERB
ftr-388	557	24	less	less	ADJ
ftr-388	557	25	income	income	NOUN
ftr-388	557	26	when	when	SCONJ
ftr-388	557	27	the	the	DET
ftr-388	557	28	question	question	NOUN
ftr-388	557	29	was	be	AUX
ftr-388	557	30	framed	frame	VERB
ftr-388	557	31	as	as	ADP
ftr-388	557	32	a	a	DET
ftr-388	557	33	loss	loss	NOUN
ftr-388	557	34	)	)	PUNCT
ftr-388	557	35	;	;	PUNCT
ftr-388	557	36	janne	janne	PROPN
ftr-388	557	37	chung	chung	PROPN
ftr-388	557	38	&	&	CCONJ
ftr-388	557	39	viswanath	viswanath	PROPN
ftr-388	557	40	umashanker	umashanker	PROPN
ftr-388	557	41	trivedi	trivedi	PROPN
ftr-388	557	42	,	,	PUNCT
ftr-388	557	43	the	the	DET
ftr-388	557	44	effect	effect	NOUN
ftr-388	557	45	of	of	ADP
ftr-388	557	46	friendly	friendly	ADJ
ftr-388	557	47	persuasion	persuasion	NOUN
ftr-388	557	48	and	and	CCONJ
ftr-388	557	49	gender	gender	NOUN
ftr-388	557	50	on	on	ADP
ftr-388	557	51	tax	tax	NOUN
ftr-388	557	52	compliance	compliance	NOUN
ftr-388	557	53	behavior	behavior	NOUN
ftr-388	557	54	,	,	PUNCT
ftr-388	557	55	47	47	NUM
ftr-388	557	56	j.	j.	PROPN
ftr-388	557	57	bus	bus	PROPN
ftr-388	557	58	.	.	PUNCT
ftr-388	558	1	ethics	ethic	NOUN
ftr-388	558	2	133	133	NUM
ftr-388	558	3	(	(	PUNCT
ftr-388	558	4	2003	2003	NUM
ftr-388	558	5	)	)	PUNCT
ftr-388	558	6	;	;	PUNCT
ftr-388	558	7	klarita	klarita	PROPN
ftr-388	558	8	gerxhani	gerxhani	PROPN
ftr-388	558	9	&	&	CCONJ
ftr-388	558	10	arthur	arthur	PROPN
ftr-388	558	11	schram	schram	PROPN
ftr-388	558	12	,	,	PUNCT
ftr-388	558	13	tax	tax	NOUN
ftr-388	558	14	evasion	evasion	NOUN
ftr-388	558	15	and	and	CCONJ
ftr-388	558	16	income	income	NOUN
ftr-388	558	17	source	source	NOUN
ftr-388	558	18	:	:	PUNCT
ftr-388	558	19	a	a	DET
ftr-388	558	20	comparative	comparative	ADJ
ftr-388	558	21	experimental	experimental	ADJ
ftr-388	558	22	study	study	NOUN
ftr-388	558	23	,	,	PUNCT
ftr-388	558	24	j.	j.	PROPN
ftr-388	558	25	econ	econ	PROPN
ftr-388	558	26	.	.	PUNCT
ftr-388	559	1	psychol	psychol	PROPN
ftr-388	559	2	.	.	PUNCT
ftr-388	560	1	27	27	NUM
ftr-388	560	2	402	402	NUM
ftr-388	560	3	(	(	PUNCT
ftr-388	560	4	2006	2006	NUM
ftr-388	560	5	)	)	PUNCT
ftr-388	560	6	;	;	PUNCT
ftr-388	560	7	john	john	PROPN
ftr-388	560	8	hasseldine	hasseldine	PROPN
ftr-388	560	9	&	&	CCONJ
ftr-388	560	10	peggy	peggy	PROPN
ftr-388	560	11	a.	a.	PROPN
ftr-388	560	12	hite	hite	PROPN
ftr-388	560	13	,	,	PUNCT
ftr-388	560	14	2007	2007	NUM
ftr-388	560	15	]	]	PUNCT
ftr-388	560	16	a	a	DET
ftr-388	560	17	tax	tax	NOUN
ftr-388	560	18	morale	morale	NOUN
ftr-388	560	19	approach	approach	NOUN
ftr-388	560	20	to	to	ADP
ftr-388	560	21	compliance	compliance	NOUN
ftr-388	560	22	621	621	NUM
ftr-388	560	23	age	age	NOUN
ftr-388	560	24	:	:	PUNCT
ftr-388	560	25	older	old	ADJ
ftr-388	560	26	individuals	individual	NOUN
ftr-388	560	27	are	be	AUX
ftr-388	560	28	generally	generally	ADV
ftr-388	560	29	more	more	ADV
ftr-388	560	30	compliant	compliant	ADJ
ftr-388	560	31	than	than	ADP
ftr-388	560	32	younger	young	ADJ
ftr-388	560	33	ones	one	NOUN
ftr-388	560	34	.	.	PUNCT
ftr-388	561	1	this	this	PRON
ftr-388	561	2	could	could	AUX
ftr-388	561	3	be	be	AUX
ftr-388	561	4	due	due	ADJ
ftr-388	561	5	to	to	ADP
ftr-388	561	6	a	a	DET
ftr-388	561	7	variety	variety	NOUN
ftr-388	561	8	of	of	ADP
ftr-388	561	9	factors	factor	NOUN
ftr-388	561	10	such	such	ADJ
ftr-388	561	11	as	as	ADP
ftr-388	561	12	older	old	ADJ
ftr-388	561	13	individuals	individual	NOUN
ftr-388	561	14	have74	have74	VERB
ftr-388	561	15	more	more	ADJ
ftr-388	561	16	social	social	ADJ
ftr-388	561	17	capital	capital	NOUN
ftr-388	561	18	(	(	PUNCT
ftr-388	561	19	more	more	ADV
ftr-388	561	20	willing	willing	ADJ
ftr-388	561	21	to	to	PART
ftr-388	561	22	follow	follow	VERB
ftr-388	561	23	or	or	CCONJ
ftr-388	561	24	internalize	internalize	VERB
ftr-388	561	25	social	social	ADJ
ftr-388	561	26	norms	norm	NOUN
ftr-388	561	27	)	)	PUNCT
ftr-388	561	28	,	,	PUNCT
ftr-388	561	29	have	have	VERB
ftr-388	561	30	more	more	ADJ
ftr-388	561	31	at	at	ADP
ftr-388	561	32	risk	risk	NOUN
ftr-388	561	33	,	,	PUNCT
ftr-388	561	34	and/or	and/or	CCONJ
ftr-388	561	35	have	have	VERB
ftr-388	561	36	more	more	ADJ
ftr-388	561	37	knowledge	knowledge	NOUN
ftr-388	561	38	of	of	ADP
ftr-388	561	39	tax	tax	NOUN
ftr-388	561	40	.	.	PUNCT
ftr-388	562	1	education	education	NOUN
ftr-388	562	2	:	:	PUNCT
ftr-388	562	3	findings	finding	NOUN
ftr-388	562	4	regarding	regard	VERB
ftr-388	562	5	the	the	DET
ftr-388	562	6	correlation	correlation	NOUN
ftr-388	562	7	of	of	ADP
ftr-388	562	8	education	education	NOUN
ftr-388	562	9	and	and	CCONJ
ftr-388	562	10	compliance	compliance	NOUN
ftr-388	562	11	have	have	AUX
ftr-388	562	12	been	be	AUX
ftr-388	562	13	mixed	mix	VERB
ftr-388	562	14	.	.	PUNCT
ftr-388	563	1	as	as	ADP
ftr-388	563	2	with	with	ADP
ftr-388	563	3	other	other	ADJ
ftr-388	563	4	factors	factor	NOUN
ftr-388	563	5	,	,	PUNCT
ftr-388	563	6	however	however	ADV
ftr-388	563	7	,	,	PUNCT
ftr-388	563	8	mixed	mixed	ADJ
ftr-388	563	9	findings75	findings75	NOUN
ftr-388	563	10	may	may	AUX
ftr-388	563	11	be	be	AUX
ftr-388	563	12	the	the	DET
ftr-388	563	13	product	product	NOUN
ftr-388	563	14	of	of	ADP
ftr-388	563	15	the	the	DET
ftr-388	563	16	measurement	measurement	NOUN
ftr-388	563	17	tools	tool	NOUN
ftr-388	563	18	–	–	PUNCT
ftr-388	563	19	both	both	CCONJ
ftr-388	563	20	how	how	SCONJ
ftr-388	563	21	compliance	compliance	NOUN
ftr-388	563	22	is	be	AUX
ftr-388	563	23	defined	define	VERB
ftr-388	563	24	and	and	CCONJ
ftr-388	563	25	education	education	NOUN
ftr-388	563	26	measured	measure	VERB
ftr-388	563	27	.	.	PUNCT
ftr-388	564	1	education	education	NOUN
ftr-388	564	2	may	may	AUX
ftr-388	564	3	correlate	correlate	VERB
ftr-388	564	4	with	with	ADP
ftr-388	564	5	compliance	compliance	NOUN
ftr-388	564	6	because	because	SCONJ
ftr-388	564	7	the	the	DET
ftr-388	564	8	internalization	internalization	NOUN
ftr-388	564	9	of	of	ADP
ftr-388	564	10	social	social	ADJ
ftr-388	564	11	norms	norm	NOUN
ftr-388	564	12	occurs	occur	VERB
ftr-388	564	13	through	through	ADP
ftr-388	564	14	a	a	DET
ftr-388	564	15	process	process	NOUN
ftr-388	564	16	of	of	ADP
ftr-388	564	17	socialization	socialization	NOUN
ftr-388	564	18	and	and	CCONJ
ftr-388	564	19	education	education	NOUN
ftr-388	564	20	influences	influence	VERB
ftr-388	564	21	that	that	DET
ftr-388	564	22	process	process	NOUN
ftr-388	564	23	.	.	PUNCT
ftr-388	565	1	education	education	NOUN
ftr-388	565	2	may	may	AUX
ftr-388	565	3	also	also	ADV
ftr-388	565	4	correlate	correlate	VERB
ftr-388	565	5	with76	with76	NOUN
ftr-388	565	6	compliance	compliance	NOUN
ftr-388	565	7	because	because	SCONJ
ftr-388	565	8	higher	high	ADJ
ftr-388	565	9	moral	moral	ADJ
ftr-388	565	10	reasoning	reasoning	NOUN
ftr-388	565	11	positively	positively	ADV
ftr-388	565	12	correlates	correlate	VERB
ftr-388	565	13	and	and	CCONJ
ftr-388	565	14	higher	high	ADJ
ftr-388	565	15	moral	moral	ADJ
ftr-388	565	16	reasoning	reasoning	NOUN
ftr-388	565	17	can	can	AUX
ftr-388	565	18	be	be	AUX
ftr-388	565	19	taught	teach	VERB
ftr-388	565	20	.	.	PUNCT
ftr-388	566	1	marital	marital	ADJ
ftr-388	566	2	status	status	NOUN
ftr-388	566	3	:	:	PUNCT
ftr-388	566	4	findings	finding	NOUN
ftr-388	566	5	regarding	regard	VERB
ftr-388	566	6	the	the	DET
ftr-388	566	7	effect	effect	NOUN
ftr-388	566	8	of	of	ADP
ftr-388	566	9	marital	marital	ADJ
ftr-388	566	10	status	status	NOUN
ftr-388	566	11	are	be	AUX
ftr-388	566	12	mixed.77	mixed.77	NOUN
ftr-388	566	13	religion	religion	NOUN
ftr-388	566	14	:	:	PUNCT
ftr-388	566	15	a	a	DET
ftr-388	566	16	study	study	NOUN
ftr-388	566	17	of	of	ADP
ftr-388	566	18	the	the	DET
ftr-388	566	19	correlation	correlation	NOUN
ftr-388	566	20	between	between	ADP
ftr-388	566	21	tax	tax	NOUN
ftr-388	566	22	compliance	compliance	NOUN
ftr-388	566	23	and	and	CCONJ
ftr-388	566	24	religion	religion	NOUN
ftr-388	566	25	in	in	ADP
ftr-388	566	26	more	more	ADJ
ftr-388	566	27	than	than	ADP
ftr-388	566	28	thirty	thirty	NUM
ftr-388	566	29	countries	country	NOUN
ftr-388	566	30	,	,	PUNCT
ftr-388	566	31	found	find	VERB
ftr-388	566	32	a	a	DET
ftr-388	566	33	positive	positive	ADJ
ftr-388	566	34	correlation	correlation	NOUN
ftr-388	566	35	for	for	ADP
ftr-388	566	36	all	all	DET
ftr-388	566	37	the	the	DET
ftr-388	566	38	main	main	ADJ
ftr-388	566	39	religions	religion	NOUN
ftr-388	566	40	but	but	CCONJ
ftr-388	566	41	found	find	VERB
ftr-388	566	42	different	different	ADJ
ftr-388	566	43	correlations	correlation	NOUN
ftr-388	566	44	with	with	ADP
ftr-388	566	45	different	different	ADJ
ftr-388	566	46	religions	religion	NOUN
ftr-388	566	47	.	.	PUNCT
ftr-388	567	1	for	for	ADP
ftr-388	567	2	example	example	NOUN
ftr-388	567	3	,	,	PUNCT
ftr-388	567	4	agreeing	agree	VERB
ftr-388	567	5	with	with	ADP
ftr-388	567	6	an	an	DET
ftr-388	567	7	earlier	early	ADJ
ftr-388	567	8	study	study	NOUN
ftr-388	567	9	,	,	PUNCT
ftr-388	567	10	torgler	torgler	PROPN
ftr-388	567	11	found	find	VERB
ftr-388	567	12	that	that	SCONJ
ftr-388	567	13	those	those	PRON
ftr-388	567	14	with	with	ADP
ftr-388	567	15	a	a	DET
ftr-388	567	16	strong	strong	ADJ
ftr-388	567	17	framing	framing	NOUN
ftr-388	567	18	,	,	PUNCT
ftr-388	567	19	gender	gender	NOUN
ftr-388	567	20	,	,	PUNCT
ftr-388	567	21	and	and	CCONJ
ftr-388	567	22	tax	tax	NOUN
ftr-388	567	23	compliance	compliance	NOUN
ftr-388	567	24	,	,	PUNCT
ftr-388	567	25	24	24	NUM
ftr-388	567	26	j.	j.	PROPN
ftr-388	567	27	econ	econ	PROPN
ftr-388	567	28	.	.	PUNCT
ftr-388	568	1	psychol	psychol	PROPN
ftr-388	568	2	.	.	PUNCT
ftr-388	569	1	517	517	NUM
ftr-388	569	2	,	,	PUNCT
ftr-388	569	3	521	521	NUM
ftr-388	569	4	(	(	PUNCT
ftr-388	569	5	2003	2003	NUM
ftr-388	569	6	)	)	PUNCT
ftr-388	569	7	;	;	PUNCT
ftr-388	569	8	robert	robert	PROPN
ftr-388	569	9	w.	w.	PROPN
ftr-388	569	10	mcgee	mcgee	PROPN
ftr-388	569	11	&	&	CCONJ
ftr-388	569	12	michael	michael	PROPN
ftr-388	569	13	tyler	tyler	PROPN
ftr-388	569	14	,	,	PUNCT
ftr-388	569	15	tax	tax	NOUN
ftr-388	569	16	evasion	evasion	NOUN
ftr-388	569	17	and	and	CCONJ
ftr-388	569	18	ethics	ethic	NOUN
ftr-388	569	19	:	:	PUNCT
ftr-388	569	20	a	a	DET
ftr-388	569	21	demographic	demographic	ADJ
ftr-388	569	22	study	study	NOUN
ftr-388	569	23	of	of	ADP
ftr-388	569	24	33	33	NUM
ftr-388	569	25	countries	country	NOUN
ftr-388	569	26	,	,	PUNCT
ftr-388	569	27	ssrn	ssrn	NOUN
ftr-388	569	28	abstract	abstract	ADJ
ftr-388	569	29	#	#	SYM
ftr-388	569	30	940505	940505	NUM
ftr-388	569	31	(	(	PUNCT
ftr-388	569	32	oct	oct	PROPN
ftr-388	569	33	.	.	PROPN
ftr-388	569	34	2006	2006	NUM
ftr-388	569	35	)	)	PUNCT
ftr-388	569	36	(	(	PUNCT
ftr-388	569	37	arguing	argue	VERB
ftr-388	569	38	women	woman	NOUN
ftr-388	569	39	more	more	ADV
ftr-388	569	40	likely	likely	ADJ
ftr-388	569	41	to	to	PART
ftr-388	569	42	oppose	oppose	VERB
ftr-388	569	43	tax	tax	NOUN
ftr-388	569	44	evasion	evasion	NOUN
ftr-388	569	45	than	than	ADP
ftr-388	569	46	men	man	NOUN
ftr-388	569	47	)	)	PUNCT
ftr-388	569	48	;	;	PUNCT
ftr-388	569	49	benno	benno	ADJ
ftr-388	569	50	torgler	torgler	NOUN
ftr-388	569	51	,	,	PUNCT
ftr-388	569	52	tax	tax	NOUN
ftr-388	569	53	morale	morale	NOUN
ftr-388	569	54	and	and	CCONJ
ftr-388	569	55	tax	tax	NOUN
ftr-388	569	56	compliance	compliance	NOUN
ftr-388	569	57	a	a	DET
ftr-388	569	58	crosscurlture	crosscurlture	NOUN
ftr-388	569	59	comparison	comparison	NOUN
ftr-388	569	60	,	,	PUNCT
ftr-388	569	61	national	national	ADJ
ftr-388	569	62	tax	tax	NOUN
ftr-388	569	63	assoc	assoc	PROPN
ftr-388	569	64	.	.	PUNCT
ftr-388	569	65	annual	annual	ADJ
ftr-388	569	66	proceedings	proceeding	NOUN
ftr-388	569	67	96th	96th	ADJ
ftr-388	569	68	annual	annual	ADJ
ftr-388	569	69	conference	conference	NOUN
ftr-388	569	70	2003	2003	NUM
ftr-388	569	71	,	,	PUNCT
ftr-388	569	72	63	63	NUM
ftr-388	569	73	,	,	PUNCT
ftr-388	569	74	71	71	NUM
ftr-388	569	75	(	(	PUNCT
ftr-388	569	76	females	female	NOUN
ftr-388	569	77	report	report	VERB
ftr-388	569	78	a	a	DET
ftr-388	569	79	higher	high	ADJ
ftr-388	569	80	compliance	compliance	NOUN
ftr-388	569	81	than	than	ADP
ftr-388	569	82	males	male	NOUN
ftr-388	569	83	)	)	PUNCT
ftr-388	569	84	.	.	PUNCT
ftr-388	570	1	74	74	NUM
ftr-388	570	2	.	.	PUNCT
ftr-388	571	1	see	see	VERB
ftr-388	571	2	,	,	PUNCT
ftr-388	571	3	e.g.	e.g.	ADV
ftr-388	571	4	,	,	PUNCT
ftr-388	571	5	mcgee	mcgee	PROPN
ftr-388	571	6	&	&	CCONJ
ftr-388	571	7	tyler	tyler	PROPN
ftr-388	571	8	,	,	PUNCT
ftr-388	571	9	supra	supra	PROPN
ftr-388	571	10	note	note	VERB
ftr-388	571	11	73	73	NUM
ftr-388	571	12	(	(	PUNCT
ftr-388	571	13	finding	find	VERB
ftr-388	571	14	that	that	SCONJ
ftr-388	571	15	older	old	ADJ
ftr-388	571	16	people	people	NOUN
ftr-388	571	17	tend	tend	VERB
ftr-388	571	18	to	to	PART
ftr-388	571	19	be	be	AUX
ftr-388	571	20	more	more	ADV
ftr-388	571	21	opposed	opposed	ADJ
ftr-388	571	22	to	to	PART
ftr-388	571	23	tax	tax	VERB
ftr-388	571	24	evasion	evasion	NOUN
ftr-388	571	25	than	than	ADP
ftr-388	571	26	younger	young	ADJ
ftr-388	571	27	people	people	NOUN
ftr-388	571	28	)	)	PUNCT
ftr-388	571	29	;	;	PUNCT
ftr-388	571	30	benno	benno	ADJ
ftr-388	571	31	torgler	torgler	PROPN
ftr-388	571	32	,	,	PUNCT
ftr-388	571	33	the	the	DET
ftr-388	571	34	importance	importance	NOUN
ftr-388	571	35	of	of	ADP
ftr-388	571	36	faith	faith	NOUN
ftr-388	571	37	:	:	PUNCT
ftr-388	571	38	tax	tax	NOUN
ftr-388	571	39	morale	morale	NOUN
ftr-388	571	40	and	and	CCONJ
ftr-388	571	41	religiosity	religiosity	NOUN
ftr-388	571	42	.	.	PUNCT
ftr-388	572	1	61	61	NUM
ftr-388	572	2	j.	j.	PROPN
ftr-388	572	3	econ	econ	PROPN
ftr-388	572	4	.	.	PUNCT
ftr-388	572	5	behav	behav	PROPN
ftr-388	572	6	.	.	PUNCT
ftr-388	572	7	&	&	CCONJ
ftr-388	572	8	org	org	PROPN
ftr-388	572	9	.	.	PROPN
ftr-388	573	1	81	81	NUM
ftr-388	573	2	,	,	PUNCT
ftr-388	573	3	87	87	NUM
ftr-388	573	4	-	-	SYM
ftr-388	573	5	88	88	NUM
ftr-388	573	6	(	(	PUNCT
ftr-388	573	7	2006)(using	2006)(using	NUM
ftr-388	573	8	data	datum	NOUN
ftr-388	573	9	from	from	ADP
ftr-388	573	10	the	the	DET
ftr-388	573	11	wvs	wvs	NOUN
ftr-388	573	12	1995	1995	NUM
ftr-388	573	13	-	-	SYM
ftr-388	573	14	7	7	NUM
ftr-388	573	15	for	for	ADP
ftr-388	573	16	more	more	ADJ
ftr-388	573	17	than	than	ADP
ftr-388	573	18	30	30	NUM
ftr-388	573	19	countries	country	NOUN
ftr-388	573	20	at	at	ADP
ftr-388	573	21	individual	individual	ADJ
ftr-388	573	22	level	level	NOUN
ftr-388	573	23	)	)	PUNCT
ftr-388	573	24	.	.	PUNCT
ftr-388	574	1	but	but	CCONJ
ftr-388	574	2	see	see	VERB
ftr-388	574	3	,	,	PUNCT
ftr-388	574	4	torgler	torgler	PROPN
ftr-388	574	5	&	&	CCONJ
ftr-388	574	6	schneider	schneider	PROPN
ftr-388	574	7	,	,	PUNCT
ftr-388	574	8	supra	supra	PROPN
ftr-388	574	9	note	note	PROPN
ftr-388	574	10	5	5	NUM
ftr-388	574	11	(	(	PUNCT
ftr-388	574	12	arguing	argue	VERB
ftr-388	574	13	after	after	ADP
ftr-388	574	14	age	age	NOUN
ftr-388	574	15	64	64	NUM
ftr-388	574	16	tax	tax	NOUN
ftr-388	574	17	compliance	compliance	NOUN
ftr-388	574	18	decreases	decrease	VERB
ftr-388	574	19	)	)	PUNCT
ftr-388	574	20	.	.	PUNCT
ftr-388	575	1	75	75	NUM
ftr-388	575	2	.	.	PUNCT
ftr-388	576	1	torgler	torgler	ADJ
ftr-388	576	2	,	,	PUNCT
ftr-388	576	3	supra	supra	PROPN
ftr-388	576	4	note	note	NOUN
ftr-388	576	5	73	73	NUM
ftr-388	576	6	(	(	PUNCT
ftr-388	576	7	arguing	argue	VERB
ftr-388	576	8	education	education	NOUN
ftr-388	576	9	has	have	VERB
ftr-388	576	10	a	a	DET
ftr-388	576	11	positive	positive	ADJ
ftr-388	576	12	effect	effect	NOUN
ftr-388	576	13	on	on	ADP
ftr-388	576	14	tax	tax	NOUN
ftr-388	576	15	compliance	compliance	NOUN
ftr-388	576	16	.	.	PUNCT
ftr-388	576	17	)	)	PUNCT
ftr-388	576	18	;	;	PUNCT
ftr-388	576	19	but	but	CCONJ
ftr-388	576	20	see	see	VERB
ftr-388	576	21	,	,	PUNCT
ftr-388	576	22	mcgee	mcgee	PROPN
ftr-388	576	23	&	&	CCONJ
ftr-388	576	24	tyler	tyler	PROPN
ftr-388	576	25	,	,	PUNCT
ftr-388	576	26	supra	supra	PROPN
ftr-388	576	27	note	note	VERB
ftr-388	576	28	73	73	NUM
ftr-388	576	29	(	(	PUNCT
ftr-388	576	30	less	less	ADV
ftr-388	576	31	well	well	ADV
ftr-388	576	32	educated	educate	VERB
ftr-388	576	33	more	more	ADV
ftr-388	576	34	opposed	opposed	ADJ
ftr-388	576	35	to	to	ADP
ftr-388	576	36	evasion	evasion	NOUN
ftr-388	576	37	)	)	PUNCT
ftr-388	576	38	.	.	PUNCT
ftr-388	577	1	kirchler	kirchler	NOUN
ftr-388	577	2	,	,	PUNCT
ftr-388	577	3	et	et	PROPN
ftr-388	577	4	al	al	PROPN
ftr-388	577	5	.	.	PROPN
ftr-388	577	6	,	,	PUNCT
ftr-388	577	7	supra	supra	PROPN
ftr-388	577	8	note	note	VERB
ftr-388	577	9	6	6	NUM
ftr-388	577	10	at	at	ADP
ftr-388	577	11	514	514	NUM
ftr-388	577	12	(	(	PUNCT
ftr-388	577	13	willingness	willingness	NOUN
ftr-388	577	14	to	to	PART
ftr-388	577	15	cooperate	cooperate	VERB
ftr-388	577	16	–	–	PUNCT
ftr-388	577	17	measured	measure	VERB
ftr-388	577	18	by	by	ADP
ftr-388	577	19	intent	intent	NOUN
ftr-388	577	20	to	to	PART
ftr-388	577	21	file	file	VERB
ftr-388	577	22	correct	correct	ADJ
ftr-388	577	23	,	,	PUNCT
ftr-388	577	24	timely	timely	ADJ
ftr-388	577	25	tax	tax	NOUN
ftr-388	577	26	returns	return	NOUN
ftr-388	577	27	–	–	PUNCT
ftr-388	577	28	was	be	AUX
ftr-388	577	29	significantly	significantly	ADV
ftr-388	577	30	related	relate	VERB
ftr-388	577	31	to	to	ADP
ftr-388	577	32	higher	high	ADJ
ftr-388	577	33	self	self	NOUN
ftr-388	577	34	reported	report	VERB
ftr-388	577	35	tax	tax	NOUN
ftr-388	577	36	knowledge	knowledge	NOUN
ftr-388	577	37	.	.	PUNCT
ftr-388	578	1	“	"	PUNCT
ftr-388	578	2	several	several	ADJ
ftr-388	578	3	studies	study	NOUN
ftr-388	578	4	using	use	VERB
ftr-388	578	5	education	education	NOUN
ftr-388	578	6	as	as	ADP
ftr-388	578	7	a	a	DET
ftr-388	578	8	proxy	proxy	NOUN
ftr-388	578	9	for	for	ADP
ftr-388	578	10	knowledge	knowledge	NOUN
ftr-388	578	11	or	or	CCONJ
ftr-388	578	12	measuring	measure	VERB
ftr-388	578	13	objective	objective	ADJ
ftr-388	578	14	or	or	CCONJ
ftr-388	578	15	subjective	subjective	ADJ
ftr-388	578	16	knowledge	knowledge	NOUN
ftr-388	578	17	confirm	confirm	VERB
ftr-388	578	18	the	the	DET
ftr-388	578	19	positive	positive	ADJ
ftr-388	578	20	relationship	relationship	NOUN
ftr-388	578	21	between	between	ADP
ftr-388	578	22	knowledge	knowledge	NOUN
ftr-388	578	23	and	and	CCONJ
ftr-388	578	24	willingness	willingness	NOUN
ftr-388	578	25	to	to	PART
ftr-388	578	26	cooperate	cooperate	VERB
ftr-388	578	27	or	or	CCONJ
ftr-388	578	28	comply	comply	VERB
ftr-388	578	29	[	[	X
ftr-388	578	30	]	]	X
ftr-388	578	31	.	.	PUNCT
ftr-388	578	32	”	"	PUNCT
ftr-388	579	1	i	i	PRON
ftr-388	579	2	d.	d.	PROPN
ftr-388	579	3	(	(	PUNCT
ftr-388	579	4	citation	citation	NOUN
ftr-388	579	5	omitted	omit	VERB
ftr-388	579	6	)	)	PUNCT
ftr-388	579	7	.	.	PUNCT
ftr-388	580	1	76	76	NUM
ftr-388	580	2	.	.	PUNCT
ftr-388	581	1	mazar	mazar	PROPN
ftr-388	581	2	&	&	CCONJ
ftr-388	581	3	ariely	ariely	ADV
ftr-388	581	4	,	,	PUNCT
ftr-388	581	5	supra	supra	PROPN
ftr-388	581	6	note	note	NOUN
ftr-388	581	7	30	30	NUM
ftr-388	581	8	.	.	PUNCT
ftr-388	582	1	77	77	NUM
ftr-388	582	2	.	.	PUNCT
ftr-388	583	1	torgler	torgler	ADJ
ftr-388	583	2	,	,	PUNCT
ftr-388	583	3	supra	supra	ADJ
ftr-388	583	4	note	note	NOUN
ftr-388	583	5	74	74	NUM
ftr-388	583	6	,	,	PUNCT
ftr-388	583	7	at	at	ADP
ftr-388	583	8	94	94	NUM
ftr-388	583	9	(	(	PUNCT
ftr-388	583	10	singles	single	NOUN
ftr-388	583	11	had	have	VERB
ftr-388	583	12	lower	low	ADJ
ftr-388	583	13	compliance	compliance	NOUN
ftr-388	583	14	than	than	ADP
ftr-388	583	15	married	married	ADJ
ftr-388	583	16	couples	couple	NOUN
ftr-388	583	17	and	and	CCONJ
ftr-388	583	18	those	those	PRON
ftr-388	583	19	living	live	VERB
ftr-388	583	20	together	together	ADV
ftr-388	583	21	)	)	PUNCT
ftr-388	584	1	;	;	PUNCT
ftr-388	584	2	andreoni	andreoni	VERB
ftr-388	584	3	et	et	PROPN
ftr-388	584	4	al	al	PROPN
ftr-388	584	5	.	.	PROPN
ftr-388	584	6	,	,	PUNCT
ftr-388	584	7	supra	supra	PROPN
ftr-388	584	8	note	note	NOUN
ftr-388	584	9	2	2	NUM
ftr-388	584	10	,	,	PUNCT
ftr-388	584	11	at	at	ADP
ftr-388	584	12	840	840	NUM
ftr-388	584	13	(	(	PUNCT
ftr-388	584	14	tcmp	tcmp	PROPN
ftr-388	584	15	found	find	VERB
ftr-388	584	16	greater	great	ADJ
ftr-388	584	17	noncompliance	noncompliance	NOUN
ftr-388	584	18	among	among	ADP
ftr-388	584	19	married	married	ADJ
ftr-388	584	20	couples	couple	NOUN
ftr-388	584	21	)	)	PUNCT
ftr-388	584	22	.	.	PUNCT
ftr-388	585	1	622	622	NUM
ftr-388	585	2	florida	florida	PROPN
ftr-388	585	3	tax	tax	NOUN
ftr-388	585	4	review	review	NOUN
ftr-388	585	5	[	[	X
ftr-388	585	6	vol	vol	NOUN
ftr-388	585	7	.	.	NOUN
ftr-388	585	8	8:6	8:6	NUM
ftr-388	585	9	protestant	protestant	ADJ
ftr-388	585	10	work	work	NOUN
ftr-388	585	11	ethic	ethic	ADJ
ftr-388	585	12	were	be	AUX
ftr-388	585	13	more	more	ADV
ftr-388	585	14	likely	likely	ADJ
ftr-388	585	15	to	to	PART
ftr-388	585	16	oppose	oppose	VERB
ftr-388	585	17	taxation	taxation	NOUN
ftr-388	585	18	.	.	PUNCT
ftr-388	586	1	the	the	DET
ftr-388	586	2	correlation	correlation	NOUN
ftr-388	586	3	may78	may78	NOUN
ftr-388	586	4	exist	exist	VERB
ftr-388	586	5	because	because	SCONJ
ftr-388	586	6	religion	religion	NOUN
ftr-388	586	7	acts	act	VERB
ftr-388	586	8	as	as	ADP
ftr-388	586	9	a	a	DET
ftr-388	586	10	“	"	PUNCT
ftr-388	586	11	supernatural	supernatural	ADJ
ftr-388	586	12	police	police	NOUN
ftr-388	586	13	”	"	PUNCT
ftr-388	586	14	or	or	CCONJ
ftr-388	586	15	because	because	SCONJ
ftr-388	586	16	it	it	PRON
ftr-388	586	17	is	be	AUX
ftr-388	586	18	a	a	DET
ftr-388	586	19	proxy79	proxy79	NOUN
ftr-388	586	20	for	for	ADP
ftr-388	586	21	such	such	ADJ
ftr-388	586	22	traits	trait	NOUN
ftr-388	586	23	as	as	ADP
ftr-388	586	24	work	work	NOUN
ftr-388	586	25	ethic	ethic	ADJ
ftr-388	586	26	and	and	CCONJ
ftr-388	586	27	trust	trust	NOUN
ftr-388	586	28	.	.	PUNCT
ftr-388	587	1	income	income	NOUN
ftr-388	587	2	:	:	PUNCT
ftr-388	587	3	the	the	DET
ftr-388	587	4	evidence	evidence	NOUN
ftr-388	587	5	regarding	regard	VERB
ftr-388	587	6	the	the	DET
ftr-388	587	7	correlation	correlation	NOUN
ftr-388	587	8	between	between	ADP
ftr-388	587	9	income	income	NOUN
ftr-388	587	10	and	and	CCONJ
ftr-388	587	11	compliance	compliance	NOUN
ftr-388	587	12	is	be	AUX
ftr-388	587	13	mixed.80	mixed.80	PROPN
ftr-388	587	14	e.	e.	PROPN
ftr-388	587	15	using	use	VERB
ftr-388	587	16	tax	tax	NOUN
ftr-388	587	17	morale	morale	NOUN
ftr-388	587	18	to	to	PART
ftr-388	587	19	increase	increase	VERB
ftr-388	587	20	compliance	compliance	NOUN
ftr-388	587	21	recently	recently	ADV
ftr-388	587	22	several	several	ADJ
ftr-388	587	23	tax	tax	NOUN
ftr-388	587	24	authorities	authority	NOUN
ftr-388	587	25	have	have	AUX
ftr-388	587	26	switched	switch	VERB
ftr-388	587	27	their	their	PRON
ftr-388	587	28	approach	approach	NOUN
ftr-388	587	29	to	to	ADP
ftr-388	587	30	tax	tax	NOUN
ftr-388	587	31	administration	administration	NOUN
ftr-388	587	32	from	from	ADP
ftr-388	587	33	a	a	DET
ftr-388	587	34	one	one	NUM
ftr-388	587	35	-	-	PUNCT
ftr-388	587	36	size	size	NOUN
ftr-388	587	37	-	-	PUNCT
ftr-388	587	38	fits	fit	VERB
ftr-388	587	39	-	-	PUNCT
ftr-388	587	40	all	all	PRON
ftr-388	587	41	enforcement	enforcement	NOUN
ftr-388	587	42	model	model	NOUN
ftr-388	587	43	to	to	ADP
ftr-388	587	44	a	a	DET
ftr-388	587	45	model	model	NOUN
ftr-388	587	46	that	that	PRON
ftr-388	587	47	builds	build	VERB
ftr-388	587	48	on	on	ADP
ftr-388	587	49	the	the	DET
ftr-388	587	50	lessons	lesson	NOUN
ftr-388	587	51	of	of	ADP
ftr-388	587	52	tax	tax	NOUN
ftr-388	587	53	morale	morale	NOUN
ftr-388	587	54	research	research	NOUN
ftr-388	587	55	.	.	PUNCT
ftr-388	588	1	frequently	frequently	ADV
ftr-388	588	2	called	call	VERB
ftr-388	588	3	a	a	DET
ftr-388	588	4	self	self	NOUN
ftr-388	588	5	-	-	PUNCT
ftr-388	588	6	regulatory	regulatory	ADJ
ftr-388	588	7	or	or	CCONJ
ftr-388	588	8	responsive	responsive	ADJ
ftr-388	588	9	regulation	regulation	NOUN
ftr-388	588	10	model	model	NOUN
ftr-388	588	11	,	,	PUNCT
ftr-388	588	12	this	this	DET
ftr-388	588	13	model	model	NOUN
ftr-388	588	14	adopts	adopt	VERB
ftr-388	588	15	“	"	PUNCT
ftr-388	588	16	carrots	carrot	NOUN
ftr-388	588	17	,	,	PUNCT
ftr-388	588	18	”	"	PUNCT
ftr-388	588	19	as	as	ADV
ftr-388	588	20	well	well	ADV
ftr-388	588	21	as	as	ADP
ftr-388	588	22	“	"	PUNCT
ftr-388	588	23	sticks	stick	NOUN
ftr-388	588	24	,	,	PUNCT
ftr-388	588	25	”	"	PUNCT
ftr-388	588	26	in	in	ADP
ftr-388	588	27	a	a	DET
ftr-388	588	28	manner	manner	NOUN
ftr-388	588	29	that	that	PRON
ftr-388	588	30	matches	match	VERB
ftr-388	588	31	the	the	DET
ftr-388	588	32	tax	tax	NOUN
ftr-388	588	33	authority	authority	NOUN
ftr-388	588	34	’s	’s	PART
ftr-388	588	35	response	response	NOUN
ftr-388	588	36	to	to	ADP
ftr-388	588	37	that	that	PRON
ftr-388	588	38	of	of	ADP
ftr-388	588	39	the	the	DET
ftr-388	588	40	regulated	regulated	ADJ
ftr-388	588	41	individuals	individual	NOUN
ftr-388	588	42	(	(	PUNCT
ftr-388	588	43	taxpayers	taxpayer	NOUN
ftr-388	588	44	)	)	PUNCT
ftr-388	588	45	,	,	PUNCT
ftr-388	588	46	saving	save	VERB
ftr-388	588	47	the	the	DET
ftr-388	588	48	sticks	stick	NOUN
ftr-388	588	49	for	for	ADP
ftr-388	588	50	those	those	PRON
ftr-388	588	51	who	who	PRON
ftr-388	588	52	are	be	AUX
ftr-388	588	53	non	non	ADJ
ftr-388	588	54	-	-	ADJ
ftr-388	588	55	compliant	compliant	ADJ
ftr-388	588	56	.	.	PUNCT
ftr-388	589	1	the	the	DET
ftr-388	589	2	australian	australian	ADJ
ftr-388	589	3	taxation	taxation	NOUN
ftr-388	589	4	office	office	NOUN
ftr-388	589	5	(	(	PUNCT
ftr-388	589	6	ato	ato	PROPN
ftr-388	589	7	)	)	PUNCT
ftr-388	589	8	has	have	AUX
ftr-388	589	9	been	be	AUX
ftr-388	589	10	the	the	DET
ftr-388	589	11	leader	leader	NOUN
ftr-388	589	12	in	in	ADP
ftr-388	589	13	responsive	responsive	ADJ
ftr-388	589	14	regulation	regulation	NOUN
ftr-388	589	15	in	in	ADP
ftr-388	589	16	the	the	DET
ftr-388	589	17	tax	tax	NOUN
ftr-388	589	18	field	field	NOUN
ftr-388	589	19	.	.	PUNCT
ftr-388	590	1	this	this	DET
ftr-388	590	2	model	model	NOUN
ftr-388	590	3	has	have	AUX
ftr-388	590	4	now	now	ADV
ftr-388	590	5	been	be	AUX
ftr-388	590	6	adopted	adopt	VERB
ftr-388	590	7	by	by	ADP
ftr-388	590	8	other	other	ADJ
ftr-388	590	9	countries	country	NOUN
ftr-388	590	10	(	(	PUNCT
ftr-388	590	11	uk	uk	PROPN
ftr-388	590	12	,	,	PUNCT
ftr-388	590	13	new	new	PROPN
ftr-388	590	14	zealand	zealand	PROPN
ftr-388	590	15	,	,	PUNCT
ftr-388	590	16	timor	timor	PROPN
ftr-388	590	17	lese	lese	PROPN
ftr-388	590	18	,	,	PUNCT
ftr-388	590	19	indonesia	indonesia	PROPN
ftr-388	590	20	and	and	CCONJ
ftr-388	590	21	the	the	DET
ftr-388	590	22	state	state	NOUN
ftr-388	590	23	of	of	ADP
ftr-388	590	24	pennsylvania).81	pennsylvania).81	PROPN
ftr-388	590	25	78	78	NUM
ftr-388	590	26	.	.	PUNCT
ftr-388	591	1	torgler	torgler	ADJ
ftr-388	591	2	,	,	PUNCT
ftr-388	591	3	supra	supra	ADJ
ftr-388	591	4	note	note	NOUN
ftr-388	591	5	74	74	NUM
ftr-388	591	6	,	,	PUNCT
ftr-388	591	7	the	the	DET
ftr-388	591	8	importance	importance	NOUN
ftr-388	591	9	of	of	ADP
ftr-388	591	10	faith	faith	NOUN
ftr-388	591	11	:	:	PUNCT
ftr-388	591	12	tax	tax	NOUN
ftr-388	591	13	morale	morale	NOUN
ftr-388	591	14	and	and	CCONJ
ftr-388	591	15	religiosity	religiosity	NOUN
ftr-388	591	16	.	.	PUNCT
ftr-388	592	1	61	61	NUM
ftr-388	592	2	j.	j.	NOUN
ftr-388	592	3	of	of	ADP
ftr-388	592	4	economic	economic	ADJ
ftr-388	592	5	behavior	behavior	NOUN
ftr-388	592	6	&	&	CCONJ
ftr-388	592	7	organization	organization	PROPN
ftr-388	592	8	81	81	NUM
ftr-388	592	9	,	,	PUNCT
ftr-388	592	10	91	91	NUM
ftr-388	592	11	(	(	PUNCT
ftr-388	592	12	2006	2006	NUM
ftr-388	592	13	)	)	PUNCT
ftr-388	592	14	.	.	PUNCT
ftr-388	593	1	accord	accord	PROPN
ftr-388	593	2	benno	benno	PROPN
ftr-388	593	3	torgler	torgler	PROPN
ftr-388	593	4	,	,	PUNCT
ftr-388	593	5	to	to	PART
ftr-388	593	6	evade	evade	VERB
ftr-388	593	7	taxes	taxis	NOUN
ftr-388	593	8	or	or	CCONJ
ftr-388	593	9	not	not	PART
ftr-388	593	10	to	to	PART
ftr-388	593	11	evade	evade	VERB
ftr-388	593	12	:	:	PUNCT
ftr-388	593	13	that	that	PRON
ftr-388	593	14	is	be	AUX
ftr-388	593	15	the	the	DET
ftr-388	593	16	question	question	NOUN
ftr-388	593	17	,	,	PUNCT
ftr-388	593	18	32	32	NUM
ftr-388	593	19	j.	j.	PROPN
ftr-388	593	20	socio	socio	PROPN
ftr-388	593	21	-	-	PUNCT
ftr-388	593	22	econ	econ	NOUN
ftr-388	593	23	.	.	PUNCT
ftr-388	594	1	283	283	NUM
ftr-388	594	2	(	(	PUNCT
ftr-388	594	3	2003	2003	NUM
ftr-388	594	4	)	)	PUNCT
ftr-388	594	5	(	(	PUNCT
ftr-388	594	6	“	"	PUNCT
ftr-388	594	7	.	.	PUNCT
ftr-388	594	8	.	.	PUNCT
ftr-388	594	9	.	.	PUNCT
ftr-388	595	1	strong	strong	ADJ
ftr-388	595	2	evidence	evidence	NOUN
ftr-388	595	3	has	have	AUX
ftr-388	595	4	been	be	AUX
ftr-388	595	5	found	find	VERB
ftr-388	595	6	that	that	DET
ftr-388	595	7	trust	trust	NOUN
ftr-388	595	8	in	in	ADP
ftr-388	595	9	government	government	NOUN
ftr-388	595	10	,	,	PUNCT
ftr-388	595	11	[	[	X
ftr-388	595	12	national	national	ADJ
ftr-388	595	13	]	]	X
ftr-388	595	14	pride	pride	NOUN
ftr-388	595	15	,	,	PUNCT
ftr-388	595	16	and	and	CCONJ
ftr-388	595	17	religiosity	religiosity	NOUN
ftr-388	595	18	have	have	VERB
ftr-388	595	19	a	a	DET
ftr-388	595	20	systematic	systematic	ADJ
ftr-388	595	21	positive	positive	ADJ
ftr-388	595	22	influence	influence	NOUN
ftr-388	595	23	on	on	ADP
ftr-388	595	24	tax	tax	NOUN
ftr-388	595	25	morale	morale	NOUN
ftr-388	595	26	.	.	PUNCT
ftr-388	595	27	.	.	PUNCT
ftr-388	595	28	.	.	PUNCT
ftr-388	596	1	[	[	X
ftr-388	596	2	and	and	CCONJ
ftr-388	596	3	]	]	X
ftr-388	596	4	[	[	X
ftr-388	596	5	t]his	t]his	DET
ftr-388	596	6	effect	effect	NOUN
ftr-388	596	7	tends	tend	VERB
ftr-388	596	8	to	to	PART
ftr-388	596	9	persist	persist	VERB
ftr-388	596	10	even	even	ADV
ftr-388	596	11	after	after	ADP
ftr-388	596	12	controlling	control	VERB
ftr-388	596	13	for	for	ADP
ftr-388	596	14	age	age	NOUN
ftr-388	596	15	,	,	PUNCT
ftr-388	596	16	income	income	NOUN
ftr-388	596	17	,	,	PUNCT
ftr-388	596	18	education	education	NOUN
ftr-388	596	19	,	,	PUNCT
ftr-388	596	20	gender	gender	NOUN
ftr-388	596	21	,	,	PUNCT
ftr-388	596	22	marital	marital	ADJ
ftr-388	596	23	status	status	NOUN
ftr-388	596	24	,	,	PUNCT
ftr-388	596	25	employment	employment	NOUN
ftr-388	596	26	status	status	NOUN
ftr-388	596	27	.	.	PUNCT
ftr-388	596	28	”	"	PUNCT
ftr-388	597	1	)	)	PUNCT
ftr-388	597	2	79	79	NUM
ftr-388	597	3	.	.	PUNCT
ftr-388	598	1	torgler	torgler	PROPN
ftr-388	598	2	&	&	CCONJ
ftr-388	598	3	schneider	schneider	PROPN
ftr-388	598	4	,	,	PUNCT
ftr-388	598	5	supra	supra	PROPN
ftr-388	598	6	note	note	PROPN
ftr-388	598	7	5	5	NUM
ftr-388	598	8	,	,	PUNCT
ftr-388	598	9	at	at	ADP
ftr-388	598	10	10	10	NUM
ftr-388	598	11	.	.	PUNCT
ftr-388	598	12	80	80	NUM
ftr-388	598	13	.	.	PUNCT
ftr-388	599	1	gërxhani	gërxhani	PROPN
ftr-388	599	2	&	&	CCONJ
ftr-388	599	3	schram	schram	PROPN
ftr-388	599	4	,	,	PUNCT
ftr-388	599	5	supra	supra	PROPN
ftr-388	599	6	note	note	VERB
ftr-388	599	7	73	73	NUM
ftr-388	600	1	(	(	PUNCT
ftr-388	600	2	compliance	compliance	NOUN
ftr-388	600	3	increases	increase	VERB
ftr-388	600	4	with	with	ADP
ftr-388	600	5	higher	high	ADJ
ftr-388	600	6	income	income	NOUN
ftr-388	600	7	)	)	PUNCT
ftr-388	600	8	;	;	PUNCT
ftr-388	600	9	torgler	torgler	ADJ
ftr-388	600	10	,	,	PUNCT
ftr-388	600	11	supra	supra	PROPN
ftr-388	600	12	note	note	NOUN
ftr-388	600	13	73	73	NUM
ftr-388	600	14	.	.	PUNCT
ftr-388	601	1	but	but	CCONJ
ftr-388	601	2	see	see	VERB
ftr-388	601	3	mcgee	mcgee	PROPN
ftr-388	601	4	&	&	CCONJ
ftr-388	601	5	tyler	tyler	PROPN
ftr-388	601	6	,	,	PUNCT
ftr-388	601	7	supra	supra	PROPN
ftr-388	601	8	note	note	VERB
ftr-388	601	9	73	73	NUM
ftr-388	601	10	(	(	PUNCT
ftr-388	601	11	poorer	poor	ADJ
ftr-388	601	12	are	be	AUX
ftr-388	601	13	more	more	ADV
ftr-388	601	14	opposed	opposed	ADJ
ftr-388	601	15	to	to	ADP
ftr-388	601	16	evasion	evasion	NOUN
ftr-388	601	17	than	than	ADP
ftr-388	601	18	wealthier	wealthy	ADJ
ftr-388	601	19	,	,	PUNCT
ftr-388	601	20	but	but	CCONJ
ftr-388	601	21	authors	author	NOUN
ftr-388	601	22	are	be	AUX
ftr-388	601	23	skeptical	skeptical	ADJ
ftr-388	601	24	of	of	ADP
ftr-388	601	25	result	result	NOUN
ftr-388	601	26	)	)	PUNCT
ftr-388	601	27	.	.	PUNCT
ftr-388	602	1	81	81	NUM
ftr-388	602	2	.	.	PUNCT
ftr-388	603	1	the	the	DET
ftr-388	603	2	australian	australian	ADJ
ftr-388	603	3	taxation	taxation	NOUN
ftr-388	603	4	office	office	NOUN
ftr-388	603	5	and	and	CCONJ
ftr-388	603	6	australian	australian	ADJ
ftr-388	603	7	researchers	researcher	NOUN
ftr-388	603	8	have	have	AUX
ftr-388	603	9	been	be	AUX
ftr-388	603	10	leaders	leader	NOUN
ftr-388	603	11	in	in	ADP
ftr-388	603	12	responsive	responsive	ADJ
ftr-388	603	13	regulation	regulation	NOUN
ftr-388	603	14	from	from	ADP
ftr-388	603	15	a	a	DET
ftr-388	603	16	tax	tax	NOUN
ftr-388	603	17	standpoint	standpoint	NOUN
ftr-388	603	18	.	.	PUNCT
ftr-388	604	1	see	see	VERB
ftr-388	604	2	e.g.	e.g.	ADV
ftr-388	604	3	,	,	PUNCT
ftr-388	604	4	australian	australian	ADJ
ftr-388	604	5	taxation	taxation	NOUN
ftr-388	604	6	office	office	NOUN
ftr-388	604	7	at	at	ADP
ftr-388	604	8	http://www.ato.gov.au/	http://www.ato.gov.au/	NOUN
ftr-388	604	9	and	and	CCONJ
ftr-388	604	10	centre	centre	NOUN
ftr-388	604	11	for	for	ADP
ftr-388	604	12	tax	tax	NOUN
ftr-388	604	13	system	system	NOUN
ftr-388	604	14	integrity	integrity	NOUN
ftr-388	604	15	at	at	ADP
ftr-388	604	16	http://ctsi.anu.edu.au/index.html	http://ctsi.anu.edu.au/index.html	PROPN
ftr-388	604	17	;	;	PUNCT
ftr-388	604	18	see	see	VERB
ftr-388	604	19	generally	generally	ADV
ftr-388	604	20	valerie	valerie	PROPN
ftr-388	604	21	braithwaite	braithwaite	PROPN
ftr-388	604	22	,	,	PUNCT
ftr-388	604	23	responsive	responsive	ADJ
ftr-388	604	24	regulation	regulation	NOUN
ftr-388	604	25	and	and	CCONJ
ftr-388	604	26	taxation	taxation	NOUN
ftr-388	604	27	:	:	PUNCT
ftr-388	604	28	introduction	introduction	NOUN
ftr-388	604	29	,	,	PUNCT
ftr-388	604	30	29	29	NUM
ftr-388	604	31	law	law	NOUN
ftr-388	604	32	&	&	CCONJ
ftr-388	604	33	pol’y	pol’y	NOUN
ftr-388	604	34	1	1	NUM
ftr-388	604	35	(	(	PUNCT
ftr-388	604	36	2007	2007	NUM
ftr-388	604	37	)	)	PUNCT
ftr-388	604	38	;	;	PUNCT
ftr-388	604	39	see	see	VERB
ftr-388	604	40	also	also	ADV
ftr-388	604	41	,	,	PUNCT
ftr-388	604	42	john	john	PROPN
ftr-388	604	43	braithwaite	braithwaite	PROPN
ftr-388	604	44	,	,	PUNCT
ftr-388	604	45	supra	supra	PROPN
ftr-388	604	46	note	note	PROPN
ftr-388	604	47	38	38	NUM
ftr-388	604	48	;	;	PUNCT
ftr-388	604	49	valerie	valerie	PROPN
ftr-388	604	50	braithwaite	braithwaite	PROPN
ftr-388	604	51	,	,	PUNCT
ftr-388	604	52	dancing	dance	VERB
ftr-388	604	53	with	with	ADP
ftr-388	604	54	authorities	authority	NOUN
ftr-388	604	55	,	,	PUNCT
ftr-388	604	56	in	in	ADP
ftr-388	604	57	taxing	tax	VERB
ftr-388	604	58	democracy	democracy	NOUN
ftr-388	604	59	:	:	PUNCT
ftr-388	604	60	understanding	understand	VERB
ftr-388	604	61	tax	tax	NOUN
ftr-388	604	62	avoidance	avoidance	NOUN
ftr-388	604	63	and	and	CCONJ
ftr-388	604	64	evasion	evasion	NOUN
ftr-388	604	65	(	(	PUNCT
ftr-388	604	66	valerie	valerie	PROPN
ftr-388	604	67	braithwaite	braithwaite	PROPN
ftr-388	604	68	ed	ed	PROPN
ftr-388	604	69	.	.	PROPN
ftr-388	604	70	,	,	PUNCT
ftr-388	604	71	2003	2003	NUM
ftr-388	604	72	)	)	PUNCT
ftr-388	604	73	;	;	PUNCT
ftr-388	604	74	sagit	sagit	VERB
ftr-388	604	75	leviner	levin	ADJ
ftr-388	604	76	,	,	PUNCT
ftr-388	604	77	a	a	DET
ftr-388	604	78	new	new	ADJ
ftr-388	604	79	era	era	NOUN
ftr-388	604	80	of	of	ADP
ftr-388	604	81	tax	tax	NOUN
ftr-388	604	82	enforcement	enforcement	NOUN
ftr-388	604	83	:	:	PUNCT
ftr-388	604	84	from	from	ADP
ftr-388	604	85	‘	'	PUNCT
ftr-388	604	86	big	big	ADJ
ftr-388	604	87	stick	stick	NOUN
ftr-388	604	88	’	'	PUNCT
ftr-388	604	89	to	to	PART
ftr-388	604	90	responsive	responsive	ADJ
ftr-388	604	91	regulation	regulation	NOUN
ftr-388	604	92	at	at	ADP
ftr-388	604	93	http://ssrn.com/abstract=940911	http://ssrn.com/abstract=940911	PROPN
ftr-388	604	94	)	)	PUNCT
ftr-388	604	95	;	;	PUNCT
ftr-388	604	96	tony	tony	PROPN
ftr-388	604	97	morris	morris	PROPN
ftr-388	604	98	&	&	CCONJ
ftr-388	604	99	michele	michele	PROPN
ftr-388	604	100	lonsdale	lonsdale	PROPN
ftr-388	604	101	,	,	PUNCT
ftr-388	604	102	translating	translate	VERB
ftr-388	604	103	the	the	DET
ftr-388	604	104	compliance	compliance	NOUN
ftr-388	604	105	model	model	NOUN
ftr-388	604	106	in	in	ADP
ftr-388	604	107	to	to	ADP
ftr-388	604	108	practical	practical	ADJ
ftr-388	604	109	reality	reality	NOUN
ftr-388	604	110	,	,	PUNCT
ftr-388	604	111	the	the	DET
ftr-388	604	112	irs	irs	PROPN
ftr-388	604	113	res	re	NOUN
ftr-388	604	114	.	.	PUNCT
ftr-388	604	115	bull	bull	PROPN
ftr-388	604	116	.	.	PUNCT
ftr-388	604	117	:	:	PUNCT
ftr-388	605	1	recent	recent	ADJ
ftr-388	605	2	research	research	NOUN
ftr-388	605	3	on	on	ADP
ftr-388	605	4	tax	tax	NOUN
ftr-388	605	5	administration	administration	NOUN
ftr-388	605	6	and	and	CCONJ
ftr-388	605	7	compliance	compliance	NOUN
ftr-388	605	8	,	,	PUNCT
ftr-388	605	9	pub	pub	NOUN
ftr-388	605	10	.	.	PUNCT
ftr-388	606	1	no	no	INTJ
ftr-388	606	2	.	.	NOUN
ftr-388	606	3	1500	1500	NUM
ftr-388	606	4	,	,	PUNCT
ftr-388	606	5	57	57	NUM
ftr-388	606	6	,	,	PUNCT
ftr-388	606	7	59	59	NUM
ftr-388	606	8	(	(	PUNCT
ftr-388	606	9	2005	2005	NUM
ftr-388	606	10	)	)	PUNCT
ftr-388	606	11	(	(	PUNCT
ftr-388	606	12	new	new	PROPN
ftr-388	606	13	zealand	zealand	PROPN
ftr-388	606	14	bisep	bisep	NOUN
ftr-388	606	15	–	–	PUNCT
ftr-388	606	16	business	business	NOUN
ftr-388	606	17	;	;	PUNCT
ftr-388	606	18	industry	industry	NOUN
ftr-388	606	19	;	;	PUNCT
ftr-388	606	20	sociological	sociological	ADJ
ftr-388	606	21	;	;	PUNCT
ftr-388	606	22	economical	economical	ADJ
ftr-388	606	23	;	;	PUNCT
ftr-388	606	24	psychological	psychological	ADJ
ftr-388	606	25	)	)	PUNCT
ftr-388	606	26	.	.	PUNCT
ftr-388	607	1	kristina	kristina	PROPN
ftr-388	607	2	murphy	murphy	PROPN
ftr-388	607	3	,	,	PUNCT
ftr-388	607	4	the	the	DET
ftr-388	607	5	role	role	NOUN
ftr-388	607	6	of	of	ADP
ftr-388	607	7	trust	trust	NOUN
ftr-388	607	8	in	in	ADP
ftr-388	607	9	nurturing	nurture	VERB
ftr-388	607	10	compliance	compliance	NOUN
ftr-388	607	11	:	:	PUNCT
ftr-388	607	12	a	a	DET
ftr-388	607	13	study	study	NOUN
ftr-388	607	14	of	of	ADP
ftr-388	607	15	accused	accuse	VERB
ftr-388	607	16	tax	tax	NOUN
ftr-388	607	17	avoiders	avoider	NOUN
ftr-388	607	18	8	8	NUM
ftr-388	607	19	law	law	NOUN
ftr-388	607	20	&	&	CCONJ
ftr-388	607	21	human	human	ADJ
ftr-388	607	22	behav	behav	NOUN
ftr-388	607	23	.	.	PUNCT
ftr-388	608	1	187	187	NUM
ftr-388	608	2	(	(	PUNCT
ftr-388	608	3	2004	2004	NUM
ftr-388	608	4	)	)	PUNCT
ftr-388	608	5	(	(	PUNCT
ftr-388	608	6	one	one	NUM
ftr-388	608	7	of	of	ADP
ftr-388	608	8	the	the	DET
ftr-388	608	9	first	first	ADJ
ftr-388	608	10	papers	paper	NOUN
ftr-388	608	11	to	to	PART
ftr-388	608	12	provide	provide	VERB
ftr-388	608	13	empirical	empirical	ADJ
ftr-388	608	14	evidence	evidence	NOUN
ftr-388	608	15	to	to	PART
ftr-388	608	16	support	support	VERB
ftr-388	608	17	a	a	DET
ftr-388	608	18	regulatory	regulatory	ADJ
ftr-388	608	19	strategy	strategy	NOUN
ftr-388	608	20	based	base	VERB
ftr-388	608	21	on	on	ADP
ftr-388	608	22	trust	trust	NOUN
ftr-388	608	23	)	)	PUNCT
ftr-388	608	24	;	;	PUNCT
ftr-388	608	25	kathleen	kathleen	PROPN
ftr-388	608	26	carley	carley	PROPN
ftr-388	608	27	&	&	CCONJ
ftr-388	608	28	daniel	daniel	PROPN
ftr-388	608	29	t.	t.	PROPN
ftr-388	608	30	maxwell	maxwell	PROPN
ftr-388	608	31	,	,	PUNCT
ftr-388	608	32	understanding	understand	VERB
ftr-388	608	33	taxpayer	taxpayer	NOUN
ftr-388	608	34	behavior	behavior	NOUN
ftr-388	608	35	and	and	CCONJ
ftr-388	608	36	assessing	assess	VERB
ftr-388	608	37	potential	potential	ADJ
ftr-388	608	38	irs	irs	PROPN
ftr-388	608	39	2007	2007	NUM
ftr-388	608	40	]	]	PUNCT
ftr-388	608	41	a	a	DET
ftr-388	608	42	tax	tax	NOUN
ftr-388	608	43	morale	morale	NOUN
ftr-388	608	44	approach	approach	NOUN
ftr-388	608	45	to	to	ADP
ftr-388	608	46	compliance	compliance	NOUN
ftr-388	608	47	623	623	NUM
ftr-388	608	48	valerie	valerie	PROPN
ftr-388	608	49	braithwaite	braithwaite	PROPN
ftr-388	608	50	,	,	PUNCT
ftr-388	608	51	a	a	DET
ftr-388	608	52	leading	lead	VERB
ftr-388	608	53	researcher	researcher	NOUN
ftr-388	608	54	in	in	ADP
ftr-388	608	55	the	the	DET
ftr-388	608	56	field	field	NOUN
ftr-388	608	57	,	,	PUNCT
ftr-388	608	58	describes	describe	VERB
ftr-388	608	59	the	the	DET
ftr-388	608	60	responsive	responsive	ADJ
ftr-388	608	61	regulation	regulation	NOUN
ftr-388	608	62	,	,	PUNCT
ftr-388	608	63	or	or	CCONJ
ftr-388	608	64	“	"	PUNCT
ftr-388	608	65	tax	tax	NOUN
ftr-388	608	66	morale	morale	NOUN
ftr-388	608	67	,	,	PUNCT
ftr-388	608	68	”	"	PUNCT
ftr-388	608	69	model	model	NOUN
ftr-388	608	70	–	–	PUNCT
ftr-388	608	71	at	at	ADP
ftr-388	608	72	least	least	ADJ
ftr-388	608	73	as	as	ADP
ftr-388	608	74	currently	currently	ADV
ftr-388	608	75	practiced	practice	VERB
ftr-388	608	76	by	by	ADP
ftr-388	608	77	the	the	DET
ftr-388	608	78	ato	ato	PROPN
ftr-388	608	79	–	–	PUNCT
ftr-388	608	80	as	as	SCONJ
ftr-388	608	81	follows	follow	VERB
ftr-388	608	82	:	:	PUNCT
ftr-388	608	83	[	[	X
ftr-388	608	84	responsive	responsive	ADJ
ftr-388	608	85	regulation	regulation	NOUN
ftr-388	608	86	]	]	PUNCT
ftr-388	608	87	.	.	PUNCT
ftr-388	608	88	.	.	PUNCT
ftr-388	608	89	.	.	PUNCT
ftr-388	609	1	refers	refer	VERB
ftr-388	609	2	to	to	ADP
ftr-388	609	3	the	the	DET
ftr-388	609	4	practice	practice	NOUN
ftr-388	609	5	of	of	ADP
ftr-388	609	6	(	(	PUNCT
ftr-388	609	7	a	a	X
ftr-388	609	8	)	)	PUNCT
ftr-388	609	9	influencing	influence	VERB
ftr-388	609	10	the	the	DET
ftr-388	609	11	flow	flow	NOUN
ftr-388	609	12	of	of	ADP
ftr-388	609	13	events	event	NOUN
ftr-388	609	14	(	(	PUNCT
ftr-388	609	15	b	b	NOUN
ftr-388	609	16	)	)	PUNCT
ftr-388	609	17	through	through	ADP
ftr-388	609	18	systematic	systematic	ADJ
ftr-388	609	19	,	,	PUNCT
ftr-388	609	20	fairly	fairly	ADV
ftr-388	609	21	directed	direct	VERB
ftr-388	609	22	and	and	CCONJ
ftr-388	609	23	fully	fully	ADV
ftr-388	609	24	explained	explain	VERB
ftr-388	609	25	disapproval	disapproval	NOUN
ftr-388	609	26	(	(	PUNCT
ftr-388	609	27	c	c	NOUN
ftr-388	609	28	)	)	PUNCT
ftr-388	609	29	that	that	PRON
ftr-388	609	30	is	be	AUX
ftr-388	609	31	respectful	respectful	ADJ
ftr-388	609	32	of	of	ADP
ftr-388	609	33	regulatees	regulatee	NOUN
ftr-388	609	34	,	,	PUNCT
ftr-388	609	35	helpful	helpful	ADJ
ftr-388	609	36	in	in	ADP
ftr-388	609	37	filling	fill	VERB
ftr-388	609	38	information	information	NOUN
ftr-388	609	39	gaps	gap	NOUN
ftr-388	609	40	and	and	CCONJ
ftr-388	609	41	attentive	attentive	ADJ
ftr-388	609	42	to	to	ADP
ftr-388	609	43	opposing	oppose	VERB
ftr-388	609	44	or	or	CCONJ
ftr-388	609	45	resisting	resist	VERB
ftr-388	609	46	arguments	argument	NOUN
ftr-388	609	47	,	,	PUNCT
ftr-388	609	48	(	(	PUNCT
ftr-388	609	49	d	d	X
ftr-388	609	50	)	)	PUNCT
ftr-388	609	51	yet	yet	ADV
ftr-388	609	52	firm	firm	ADJ
ftr-388	609	53	in	in	ADP
ftr-388	609	54	administering	administer	VERB
ftr-388	609	55	sanctions	sanction	NOUN
ftr-388	609	56	(	(	PUNCT
ftr-388	609	57	e	e	NOUN
ftr-388	609	58	)	)	PUNCT
ftr-388	609	59	that	that	PRON
ftr-388	609	60	will	will	AUX
ftr-388	609	61	escalate	escalate	VERB
ftr-388	609	62	in	in	ADP
ftr-388	609	63	intensity	intensity	NOUN
ftr-388	609	64	in	in	ADP
ftr-388	609	65	response	response	NOUN
ftr-388	609	66	to	to	ADP
ftr-388	609	67	the	the	DET
ftr-388	609	68	absence	absence	NOUN
ftr-388	609	69	of	of	ADP
ftr-388	609	70	genuine	genuine	ADJ
ftr-388	609	71	effort	effort	NOUN
ftr-388	609	72	on	on	ADP
ftr-388	609	73	the	the	DET
ftr-388	609	74	part	part	NOUN
ftr-388	609	75	of	of	ADP
ftr-388	609	76	the	the	DET
ftr-388	609	77	regulatee	regulatee	NOUN
ftr-388	609	78	to	to	PART
ftr-388	609	79	meet	meet	VERB
ftr-388	609	80	the	the	DET
ftr-388	609	81	required	require	VERB
ftr-388	609	82	standards	standard	NOUN
ftr-388	609	83	.	.	PUNCT
ftr-388	610	1	responsive	responsive	ADJ
ftr-388	610	2	regulation	regulation	NOUN
ftr-388	610	3	.	.	PUNCT
ftr-388	610	4	.	.	PUNCT
ftr-388	610	5	.	.	PUNCT
ftr-388	611	1	deliberates	deliberate	NOUN
ftr-388	611	2	on	on	ADP
ftr-388	611	3	shared	share	VERB
ftr-388	611	4	community	community	NOUN
ftr-388	611	5	goals	goal	NOUN
ftr-388	611	6	and	and	CCONJ
ftr-388	611	7	understandings	understanding	NOUN
ftr-388	611	8	,	,	PUNCT
ftr-388	611	9	it	it	PRON
ftr-388	611	10	enforces	enforce	VERB
ftr-388	611	11	agreed	agree	VERB
ftr-388	611	12	upon	upon	SCONJ
ftr-388	611	13	standards	standard	NOUN
ftr-388	611	14	,	,	PUNCT
ftr-388	611	15	preferably	preferably	ADV
ftr-388	611	16	through	through	ADP
ftr-388	611	17	teaching	teaching	NOUN
ftr-388	611	18	,	,	PUNCT
ftr-388	611	19	persuading	persuade	VERB
ftr-388	611	20	and	and	CCONJ
ftr-388	611	21	encouraging	encourage	VERB
ftr-388	611	22	those	those	PRON
ftr-388	611	23	who	who	PRON
ftr-388	611	24	fall	fall	VERB
ftr-388	611	25	short	short	ADJ
ftr-388	611	26	,	,	PUNCT
ftr-388	611	27	but	but	CCONJ
ftr-388	611	28	it	it	PRON
ftr-388	611	29	uses	use	VERB
ftr-388	611	30	punishment	punishment	NOUN
ftr-388	611	31	when	when	SCONJ
ftr-388	611	32	necessary	necessary	ADJ
ftr-388	611	33	to	to	PART
ftr-388	611	34	achieve	achieve	VERB
ftr-388	611	35	its	its	PRON
ftr-388	611	36	regulatory	regulatory	ADJ
ftr-388	611	37	objectives	objective	NOUN
ftr-388	611	38	.	.	PUNCT
ftr-388	612	1	”82	”82	VERB
ftr-388	612	2	the	the	DET
ftr-388	612	3	core	core	NOUN
ftr-388	612	4	of	of	ADP
ftr-388	612	5	responsive	responsive	ADJ
ftr-388	612	6	regulation	regulation	NOUN
ftr-388	612	7	is	be	AUX
ftr-388	612	8	the	the	DET
ftr-388	612	9	dynamic	dynamic	ADJ
ftr-388	612	10	partnership	partnership	NOUN
ftr-388	612	11	it	it	PRON
ftr-388	612	12	creates	create	VERB
ftr-388	612	13	between	between	ADP
ftr-388	612	14	the	the	DET
ftr-388	612	15	tax	tax	NOUN
ftr-388	612	16	authority	authority	NOUN
ftr-388	612	17	and	and	CCONJ
ftr-388	612	18	the	the	DET
ftr-388	612	19	taxpayer	taxpayer	NOUN
ftr-388	612	20	.	.	PUNCT
ftr-388	613	1	it	it	PRON
ftr-388	613	2	encourages	encourage	VERB
ftr-388	613	3	taxpayers	taxpayer	NOUN
ftr-388	613	4	to	to	PART
ftr-388	613	5	“	"	PUNCT
ftr-388	613	6	think	think	VERB
ftr-388	613	7	about	about	ADP
ftr-388	613	8	their	their	PRON
ftr-388	613	9	obligations	obligation	NOUN
ftr-388	613	10	and	and	CCONJ
ftr-388	613	11	accept	accept	VERB
ftr-388	613	12	responsibility	responsibility	NOUN
ftr-388	613	13	for	for	ADP
ftr-388	613	14	regulating	regulate	VERB
ftr-388	613	15	themselves	themselves	PRON
ftr-388	613	16	in	in	ADP
ftr-388	613	17	a	a	DET
ftr-388	613	18	manner	manner	NOUN
ftr-388	613	19	that	that	PRON
ftr-388	613	20	is	be	AUX
ftr-388	613	21	consistent	consistent	ADJ
ftr-388	613	22	with	with	ADP
ftr-388	613	23	the	the	DET
ftr-388	613	24	law	law	NOUN
ftr-388	613	25	”	"	PUNCT
ftr-388	613	26	and	and	CCONJ
ftr-388	613	27	the	the	DET
ftr-388	613	28	tax	tax	NOUN
ftr-388	613	29	authority	authority	NOUN
ftr-388	613	30	agrees	agree	VERB
ftr-388	613	31	to	to	PART
ftr-388	613	32	respond	respond	VERB
ftr-388	613	33	appropriately	appropriately	ADV
ftr-388	613	34	.	.	PUNCT
ftr-388	614	1	recently	recently	ADV
ftr-388	614	2	,	,	PUNCT
ftr-388	614	3	feld	feld	PROPN
ftr-388	614	4	and	and	CCONJ
ftr-388	614	5	frey	frey	PROPN
ftr-388	614	6	have	have	AUX
ftr-388	614	7	extended	extend	VERB
ftr-388	614	8	the	the	DET
ftr-388	614	9	ato	ato	PROPN
ftr-388	614	10	tax	tax	NOUN
ftr-388	614	11	morale83	morale83	NOUN
ftr-388	614	12	based	base	VERB
ftr-388	614	13	model	model	NOUN
ftr-388	614	14	by	by	ADP
ftr-388	614	15	proposing	propose	VERB
ftr-388	614	16	a	a	DET
ftr-388	614	17	“	"	PUNCT
ftr-388	614	18	psychological	psychological	ADJ
ftr-388	614	19	tax	tax	NOUN
ftr-388	614	20	contract	contract	NOUN
ftr-388	614	21	”	"	PUNCT
ftr-388	614	22	which	which	PRON
ftr-388	614	23	includes	include	VERB
ftr-388	614	24	positive	positive	ADJ
ftr-388	614	25	rewards	reward	NOUN
ftr-388	614	26	for	for	ADP
ftr-388	614	27	compliant	compliant	ADJ
ftr-388	614	28	taxpayers	taxpayer	NOUN
ftr-388	614	29	in	in	ADP
ftr-388	614	30	a	a	DET
ftr-388	614	31	manner	manner	NOUN
ftr-388	614	32	that	that	PRON
ftr-388	614	33	does	do	AUX
ftr-388	614	34	not	not	PART
ftr-388	614	35	undermine	undermine	VERB
ftr-388	614	36	internal	internal	ADJ
ftr-388	614	37	motivations	motivation	NOUN
ftr-388	614	38	to	to	PART
ftr-388	614	39	comply	comply	VERB
ftr-388	614	40	.	.	PUNCT
ftr-388	615	1	since	since	SCONJ
ftr-388	615	2	the	the	DET
ftr-388	615	3	psychological	psychological	ADJ
ftr-388	615	4	contract	contract	NOUN
ftr-388	615	5	is	be	AUX
ftr-388	615	6	premised84	premised84	NOUN
ftr-388	615	7	on	on	ADP
ftr-388	615	8	the	the	DET
ftr-388	615	9	idea	idea	NOUN
ftr-388	615	10	of	of	ADP
ftr-388	615	11	improving	improve	VERB
ftr-388	615	12	tax	tax	NOUN
ftr-388	615	13	morale	morale	NOUN
ftr-388	615	14	,	,	PUNCT
ftr-388	615	15	especially	especially	ADV
ftr-388	615	16	by	by	ADP
ftr-388	615	17	means	mean	NOUN
ftr-388	615	18	of	of	ADP
ftr-388	615	19	fair	fair	ADJ
ftr-388	615	20	procedures	procedure	NOUN
ftr-388	615	21	and	and	CCONJ
ftr-388	615	22	respectful	respectful	ADJ
ftr-388	615	23	treatment	treatment	NOUN
ftr-388	615	24	(	(	PUNCT
ftr-388	615	25	in	in	ADP
ftr-388	615	26	other	other	ADJ
ftr-388	615	27	words	word	NOUN
ftr-388	615	28	,	,	PUNCT
ftr-388	615	29	procedural	procedural	ADJ
ftr-388	615	30	justice	justice	NOUN
ftr-388	615	31	)	)	PUNCT
ftr-388	615	32	,	,	PUNCT
ftr-388	615	33	it	it	PRON
ftr-388	615	34	rewards	reward	VERB
ftr-388	615	35	–	–	PUNCT
ftr-388	615	36	rather	rather	ADV
ftr-388	615	37	than	than	ADP
ftr-388	615	38	punishes	punish	VERB
ftr-388	615	39	–	–	PUNCT
ftr-388	615	40	taxpayers	taxpayer	NOUN
ftr-388	615	41	.	.	PUNCT
ftr-388	616	1	the	the	DET
ftr-388	616	2	authors	author	NOUN
ftr-388	616	3	broadly	broadly	ADV
ftr-388	616	4	conceive	conceive	VERB
ftr-388	616	5	“	"	PUNCT
ftr-388	616	6	reward	reward	NOUN
ftr-388	616	7	”	"	PUNCT
ftr-388	616	8	to	to	PART
ftr-388	616	9	extend	extend	VERB
ftr-388	616	10	beyond	beyond	ADP
ftr-388	616	11	the	the	DET
ftr-388	616	12	traditional	traditional	ADJ
ftr-388	616	13	fiscal	fiscal	ADJ
ftr-388	616	14	exchange	exchange	NOUN
ftr-388	616	15	of	of	ADP
ftr-388	616	16	receiving	receive	VERB
ftr-388	616	17	material	material	NOUN
ftr-388	616	18	goods	good	NOUN
ftr-388	616	19	and	and	CCONJ
ftr-388	616	20	services	service	NOUN
ftr-388	616	21	for	for	ADP
ftr-388	616	22	taxes	taxis	NOUN
ftr-388	616	23	–	–	PUNCT
ftr-388	616	24	which	which	PRON
ftr-388	616	25	,	,	PUNCT
ftr-388	616	26	in	in	ADP
ftr-388	616	27	fact	fact	NOUN
ftr-388	616	28	,	,	PUNCT
ftr-388	616	29	commoditize	commoditize	VERB
ftr-388	616	30	taxes	taxis	NOUN
ftr-388	616	31	–	–	PUNCT
ftr-388	616	32	to	to	PART
ftr-388	616	33	include	include	VERB
ftr-388	616	34	“	"	PUNCT
ftr-388	616	35	the	the	DET
ftr-388	616	36	political	political	ADJ
ftr-388	616	37	procedures	procedure	NOUN
ftr-388	616	38	that	that	PRON
ftr-388	616	39	lead	lead	VERB
ftr-388	616	40	to	to	ADP
ftr-388	616	41	this	this	DET
ftr-388	616	42	exchange	exchange	NOUN
ftr-388	616	43	.	.	PUNCT
ftr-388	616	44	.	.	PUNCT
ftr-388	617	1	.	.	PUNCT
ftr-388	618	1	and	and	CCONJ
ftr-388	618	2	the	the	DET
ftr-388	618	3	personal	personal	ADJ
ftr-388	618	4	relationship	relationship	NOUN
ftr-388	618	5	between	between	ADP
ftr-388	618	6	the	the	DET
ftr-388	618	7	taxpayers	taxpayer	NOUN
ftr-388	618	8	interventions	intervention	NOUN
ftr-388	618	9	using	use	VERB
ftr-388	618	10	multiagent	multiagent	NOUN
ftr-388	618	11	dynamic	dynamic	ADJ
ftr-388	618	12	-	-	PUNCT
ftr-388	618	13	network	network	NOUN
ftr-388	618	14	simulation	simulation	NOUN
ftr-388	618	15	,	,	PUNCT
ftr-388	618	16	the	the	DET
ftr-388	618	17	irs	irs	PROPN
ftr-388	618	18	res	re	NOUN
ftr-388	618	19	.	.	PUNCT
ftr-388	619	1	bull	bull	PROPN
ftr-388	619	2	.	.	PUNCT
ftr-388	619	3	:	:	PUNCT
ftr-388	620	1	recent	recent	ADJ
ftr-388	620	2	research	research	NOUN
ftr-388	620	3	on	on	ADP
ftr-388	620	4	tax	tax	NOUN
ftr-388	620	5	administration	administration	NOUN
ftr-388	620	6	and	and	CCONJ
ftr-388	620	7	compliance	compliance	NOUN
ftr-388	620	8	,	,	PUNCT
ftr-388	620	9	pub	pub	NOUN
ftr-388	620	10	.	.	PUNCT
ftr-388	621	1	no	no	INTJ
ftr-388	621	2	.	.	NOUN
ftr-388	621	3	1500	1500	NUM
ftr-388	621	4	,	,	PUNCT
ftr-388	621	5	93	93	NUM
ftr-388	621	6	(	(	PUNCT
ftr-388	621	7	2006	2006	NUM
ftr-388	621	8	)	)	PUNCT
ftr-388	621	9	at	at	ADP
ftr-388	621	10	http://www.irs.gov/pub/irs-soi/06carley.pdf	http://www.irs.gov/pub/irs-soi/06carley.pdf	ADJ
ftr-388	621	11	.	.	PUNCT
ftr-388	622	1	82	82	NUM
ftr-388	622	2	.	.	PUNCT
ftr-388	623	1	valerie	valerie	PROPN
ftr-388	623	2	braithwaite	braithwaite	PROPN
ftr-388	623	3	,	,	PUNCT
ftr-388	623	4	responsive	responsive	ADJ
ftr-388	623	5	regulation	regulation	NOUN
ftr-388	623	6	and	and	CCONJ
ftr-388	623	7	taxation	taxation	NOUN
ftr-388	623	8	:	:	PUNCT
ftr-388	623	9	introduction	introduction	NOUN
ftr-388	623	10	,	,	PUNCT
ftr-388	623	11	29	29	NUM
ftr-388	623	12	law	law	NOUN
ftr-388	623	13	&	&	CCONJ
ftr-388	623	14	pol’y	pol’y	NOUN
ftr-388	623	15	1	1	NUM
ftr-388	623	16	,	,	PUNCT
ftr-388	623	17	5	5	NUM
ftr-388	623	18	(	(	PUNCT
ftr-388	623	19	2007	2007	NUM
ftr-388	623	20	)	)	PUNCT
ftr-388	623	21	;	;	PUNCT
ftr-388	623	22	see	see	VERB
ftr-388	623	23	also	also	ADV
ftr-388	623	24	j.	j.	PROPN
ftr-388	623	25	braithwaite	braithwaite	PROPN
ftr-388	623	26	,	,	PUNCT
ftr-388	623	27	supra	supra	PROPN
ftr-388	623	28	note	note	PROPN
ftr-388	623	29	38	38	NUM
ftr-388	623	30	,	,	PUNCT
ftr-388	623	31	at	at	ADP
ftr-388	623	32	71	71	NUM
ftr-388	623	33	(	(	PUNCT
ftr-388	623	34	four	four	NUM
ftr-388	623	35	“	"	PUNCT
ftr-388	623	36	prongs	prong	NOUN
ftr-388	623	37	of	of	ADP
ftr-388	623	38	the	the	DET
ftr-388	623	39	ato	ato	PROPN
ftr-388	623	40	compliance	compliance	NOUN
ftr-388	623	41	model	model	NOUN
ftr-388	623	42	are	be	AUX
ftr-388	623	43	:	:	PUNCT
ftr-388	623	44	(	(	PUNCT
ftr-388	623	45	a	a	X
ftr-388	623	46	)	)	PUNCT
ftr-388	623	47	understanding	understand	VERB
ftr-388	623	48	taxpayer	taxpayer	NOUN
ftr-388	623	49	behavior	behavior	NOUN
ftr-388	623	50	;	;	PUNCT
ftr-388	623	51	(	(	PUNCT
ftr-388	623	52	b	b	X
ftr-388	623	53	)	)	PUNCT
ftr-388	623	54	building	building	NOUN
ftr-388	623	55	community	community	NOUN
ftr-388	623	56	partnerships	partnership	NOUN
ftr-388	623	57	;	;	PUNCT
ftr-388	623	58	(	(	PUNCT
ftr-388	623	59	c	c	X
ftr-388	623	60	)	)	PUNCT
ftr-388	623	61	increased	increase	VERB
ftr-388	623	62	flexibility	flexibility	NOUN
ftr-388	623	63	in	in	ADP
ftr-388	623	64	ato	ato	PROPN
ftr-388	623	65	operations	operation	NOUN
ftr-388	623	66	to	to	PART
ftr-388	623	67	encourage	encourage	VERB
ftr-388	623	68	and	and	CCONJ
ftr-388	623	69	support	support	VERB
ftr-388	623	70	compliance	compliance	NOUN
ftr-388	623	71	;	;	PUNCT
ftr-388	623	72	and	and	CCONJ
ftr-388	623	73	(	(	PUNCT
ftr-388	623	74	d	d	X
ftr-388	623	75	)	)	PUNCT
ftr-388	623	76	more	more	ADV
ftr-388	623	77	and	and	CCONJ
ftr-388	623	78	escalating	escalate	VERB
ftr-388	623	79	regulatory	regulatory	ADJ
ftr-388	623	80	options	option	NOUN
ftr-388	623	81	to	to	PART
ftr-388	623	82	enforce	enforce	VERB
ftr-388	623	83	compliance	compliance	NOUN
ftr-388	623	84	”	"	PUNCT
ftr-388	623	85	)	)	PUNCT
ftr-388	623	86	.	.	PUNCT
ftr-388	624	1	83.v	83.v	NUM
ftr-388	624	2	.	.	PUNCT
ftr-388	625	1	braithwaite	braithwaite	PROPN
ftr-388	625	2	,	,	PUNCT
ftr-388	625	3	supra	supra	PROPN
ftr-388	625	4	note	note	PROPN
ftr-388	625	5	81	81	NUM
ftr-388	625	6	,	,	PUNCT
ftr-388	625	7	at	at	ADP
ftr-388	625	8	6	6	NUM
ftr-388	625	9	.	.	NOUN
ftr-388	625	10	84	84	NUM
ftr-388	625	11	.	.	PUNCT
ftr-388	626	1	feld	feld	PROPN
ftr-388	626	2	&	&	CCONJ
ftr-388	626	3	frey	frey	PROPN
ftr-388	626	4	,	,	PUNCT
ftr-388	626	5	supra	supra	PROPN
ftr-388	626	6	note	note	PROPN
ftr-388	626	7	42	42	NUM
ftr-388	626	8	,	,	PUNCT
ftr-388	626	9	at	at	ADP
ftr-388	626	10	104	104	NUM
ftr-388	626	11	-	-	SYM
ftr-388	626	12	05	05	NUM
ftr-388	626	13	.	.	PUNCT
ftr-388	627	1	624	624	NUM
ftr-388	627	2	florida	florida	PROPN
ftr-388	627	3	tax	tax	NOUN
ftr-388	627	4	review	review	NOUN
ftr-388	628	1	[	[	X
ftr-388	628	2	vol	vol	NOUN
ftr-388	628	3	.	.	NOUN
ftr-388	628	4	8:6	8:6	NUM
ftr-388	628	5	and	and	CCONJ
ftr-388	628	6	the	the	DET
ftr-388	628	7	tax	tax	NOUN
ftr-388	628	8	administrators	administrator	NOUN
ftr-388	628	9	.	.	PUNCT
ftr-388	628	10	”	"	PUNCT
ftr-388	629	1	although	although	SCONJ
ftr-388	629	2	their	their	PRON
ftr-388	629	3	model	model	NOUN
ftr-388	629	4	applies	apply	VERB
ftr-388	629	5	traditional85	traditional85	VERB
ftr-388	629	6	deterrence	deterrence	NOUN
ftr-388	629	7	when	when	SCONJ
ftr-388	629	8	necessary	necessary	ADJ
ftr-388	629	9	,	,	PUNCT
ftr-388	629	10	the	the	DET
ftr-388	629	11	authors	author	NOUN
ftr-388	629	12	believe	believe	VERB
ftr-388	629	13	that	that	SCONJ
ftr-388	629	14	because	because	SCONJ
ftr-388	629	15	“	"	PUNCT
ftr-388	629	16	genuinely	genuinely	ADV
ftr-388	629	17	rewarding	rewarding	ADJ
ftr-388	629	18	taxpayers	taxpayer	NOUN
ftr-388	629	19	in	in	ADP
ftr-388	629	20	an	an	DET
ftr-388	629	21	exchange	exchange	NOUN
ftr-388	629	22	relationship	relationship	NOUN
ftr-388	629	23	will	will	AUX
ftr-388	629	24	increase	increase	VERB
ftr-388	629	25	tax	tax	NOUN
ftr-388	629	26	compliance	compliance	NOUN
ftr-388	629	27	,	,	PUNCT
ftr-388	629	28	[	[	X
ftr-388	629	29	i]t	i]t	PRON
ftr-388	629	30	should	should	AUX
ftr-388	629	31	thus	thus	ADV
ftr-388	629	32	be	be	AUX
ftr-388	629	33	considered	consider	VERB
ftr-388	629	34	as	as	ADP
ftr-388	629	35	the	the	DET
ftr-388	629	36	tax	tax	NOUN
ftr-388	629	37	authority	authority	NOUN
ftr-388	629	38	’s	’s	PART
ftr-388	629	39	dominant	dominant	ADJ
ftr-388	629	40	strategy	strategy	NOUN
ftr-388	629	41	to	to	PART
ftr-388	629	42	approach	approach	VERB
ftr-388	629	43	taxpayers	taxpayer	NOUN
ftr-388	629	44	in	in	ADP
ftr-388	629	45	order	order	NOUN
ftr-388	629	46	to	to	PART
ftr-388	629	47	enhance	enhance	VERB
ftr-388	629	48	their	their	PRON
ftr-388	629	49	tax	tax	NOUN
ftr-388	629	50	compliance	compliance	NOUN
ftr-388	629	51	,	,	PUNCT
ftr-388	629	52	while	while	SCONJ
ftr-388	629	53	at	at	ADP
ftr-388	629	54	the	the	DET
ftr-388	629	55	same	same	ADJ
ftr-388	629	56	time	time	NOUN
ftr-388	629	57	being	be	AUX
ftr-388	629	58	able	able	ADJ
ftr-388	629	59	to	to	PART
ftr-388	629	60	resort	resort	VERB
ftr-388	629	61	to	to	ADP
ftr-388	629	62	punishment	punishment	NOUN
ftr-388	629	63	if	if	SCONJ
ftr-388	629	64	that	that	DET
ftr-388	629	65	strategy	strategy	NOUN
ftr-388	629	66	fails	fail	VERB
ftr-388	629	67	.	.	PUNCT
ftr-388	630	1	”86	”86	VERB
ftr-388	630	2	the	the	DET
ftr-388	630	3	responsive	responsive	ADJ
ftr-388	630	4	regulation	regulation	NOUN
ftr-388	630	5	model	model	NOUN
ftr-388	630	6	is	be	AUX
ftr-388	630	7	a	a	DET
ftr-388	630	8	positive	positive	ADJ
ftr-388	630	9	step	step	NOUN
ftr-388	630	10	towards	towards	ADP
ftr-388	630	11	improving	improve	VERB
ftr-388	630	12	tax	tax	NOUN
ftr-388	630	13	compliance	compliance	NOUN
ftr-388	630	14	by	by	ADP
ftr-388	630	15	recognizing	recognize	VERB
ftr-388	630	16	internally	internally	ADV
ftr-388	630	17	motivated	motivated	ADJ
ftr-388	630	18	tax	tax	NOUN
ftr-388	630	19	morale	morale	NOUN
ftr-388	630	20	factors	factor	NOUN
ftr-388	630	21	and	and	CCONJ
ftr-388	630	22	the	the	DET
ftr-388	630	23	role	role	NOUN
ftr-388	630	24	of	of	ADP
ftr-388	630	25	the	the	DET
ftr-388	630	26	tax	tax	NOUN
ftr-388	630	27	authority	authority	NOUN
ftr-388	630	28	in	in	ADP
ftr-388	630	29	promoting	promote	VERB
ftr-388	630	30	them	they	PRON
ftr-388	630	31	.	.	PUNCT
ftr-388	631	1	nevertheless	nevertheless	ADV
ftr-388	631	2	,	,	PUNCT
ftr-388	631	3	this	this	DET
ftr-388	631	4	model	model	NOUN
ftr-388	631	5	poses	pose	VERB
ftr-388	631	6	several	several	ADJ
ftr-388	631	7	problems	problem	NOUN
ftr-388	631	8	.	.	PUNCT
ftr-388	632	1	first	first	ADV
ftr-388	632	2	,	,	PUNCT
ftr-388	632	3	a	a	DET
ftr-388	632	4	tax	tax	NOUN
ftr-388	632	5	authority	authority	NOUN
ftr-388	632	6	following	follow	VERB
ftr-388	632	7	the	the	DET
ftr-388	632	8	model	model	NOUN
ftr-388	632	9	must	must	AUX
ftr-388	632	10	navigate	navigate	VERB
ftr-388	632	11	a	a	DET
ftr-388	632	12	narrow	narrow	ADJ
ftr-388	632	13	strait	strait	NOUN
ftr-388	632	14	between	between	ADP
ftr-388	632	15	scylla	scylla	NOUN
ftr-388	632	16	and	and	CCONJ
ftr-388	632	17	charbydis	charbydis	PROPN
ftr-388	632	18	:	:	PUNCT
ftr-388	632	19	being	be	AUX
ftr-388	632	20	too	too	ADV
ftr-388	632	21	lenient	lenient	ADJ
ftr-388	632	22	(	(	PUNCT
ftr-388	632	23	or	or	CCONJ
ftr-388	632	24	soft	soft	ADJ
ftr-388	632	25	)	)	PUNCT
ftr-388	632	26	and	and	CCONJ
ftr-388	632	27	being	be	AUX
ftr-388	632	28	too	too	ADV
ftr-388	632	29	hard	hard	ADJ
ftr-388	632	30	–	–	PUNCT
ftr-388	632	31	both	both	PRON
ftr-388	632	32	of	of	ADP
ftr-388	632	33	which	which	PRON
ftr-388	632	34	can	can	AUX
ftr-388	632	35	decrease	decrease	VERB
ftr-388	632	36	tax	tax	NOUN
ftr-388	632	37	compliance	compliance	NOUN
ftr-388	632	38	by	by	ADP
ftr-388	632	39	eroding	erode	VERB
ftr-388	632	40	tax	tax	NOUN
ftr-388	632	41	morale	morale	NOUN
ftr-388	632	42	.	.	PUNCT
ftr-388	633	1	moreover	moreover	ADV
ftr-388	633	2	,	,	PUNCT
ftr-388	633	3	a	a	DET
ftr-388	633	4	flexible	flexible	ADJ
ftr-388	633	5	system	system	NOUN
ftr-388	633	6	,	,	PUNCT
ftr-388	633	7	necessary	necessary	ADJ
ftr-388	633	8	for	for	ADP
ftr-388	633	9	responsive	responsive	ADJ
ftr-388	633	10	regulation	regulation	NOUN
ftr-388	633	11	to	to	PART
ftr-388	633	12	work	work	VERB
ftr-388	633	13	,	,	PUNCT
ftr-388	633	14	can	can	AUX
ftr-388	633	15	also	also	ADV
ftr-388	633	16	decrease	decrease	VERB
ftr-388	633	17	tax	tax	NOUN
ftr-388	633	18	morale	morale	NOUN
ftr-388	633	19	if	if	SCONJ
ftr-388	633	20	the	the	DET
ftr-388	633	21	necessary	necessary	ADJ
ftr-388	633	22	discretion	discretion	NOUN
ftr-388	633	23	creates	create	VERB
ftr-388	633	24	arbitrary	arbitrary	ADJ
ftr-388	633	25	decisions	decision	NOUN
ftr-388	633	26	that	that	PRON
ftr-388	633	27	undermine	undermine	VERB
ftr-388	633	28	a	a	DET
ftr-388	633	29	sense	sense	NOUN
ftr-388	633	30	of	of	ADP
ftr-388	633	31	procedural	procedural	ADJ
ftr-388	633	32	fairness	fairness	NOUN
ftr-388	633	33	.	.	PUNCT
ftr-388	634	1	several	several	ADJ
ftr-388	634	2	commentators	commentator	NOUN
ftr-388	634	3	have	have	AUX
ftr-388	634	4	suggested	suggest	VERB
ftr-388	634	5	that	that	SCONJ
ftr-388	634	6	the	the	DET
ftr-388	634	7	way	way	NOUN
ftr-388	634	8	to	to	PART
ftr-388	634	9	avoid	avoid	VERB
ftr-388	634	10	both	both	DET
ftr-388	634	11	problems	problem	NOUN
ftr-388	634	12	is	be	AUX
ftr-388	634	13	through	through	ADP
ftr-388	634	14	“	"	PUNCT
ftr-388	634	15	institutional	institutional	ADJ
ftr-388	634	16	integrity	integrity	NOUN
ftr-388	634	17	”	"	PUNCT
ftr-388	634	18	which	which	PRON
ftr-388	634	19	goes	go	VERB
ftr-388	634	20	beyond	beyond	ADP
ftr-388	634	21	“	"	PUNCT
ftr-388	634	22	mere	mere	ADJ
ftr-388	634	23	procedure	procedure	NOUN
ftr-388	634	24	”	"	PUNCT
ftr-388	634	25	to	to	PART
ftr-388	634	26	encompass	encompass	VERB
ftr-388	634	27	“	"	PUNCT
ftr-388	634	28	the	the	DET
ftr-388	634	29	whole	whole	ADJ
ftr-388	634	30	matrix	matrix	NOUN
ftr-388	634	31	of	of	ADP
ftr-388	634	32	values	value	NOUN
ftr-388	634	33	,	,	PUNCT
ftr-388	634	34	purposes	purpose	NOUN
ftr-388	634	35	and	and	CCONJ
ftr-388	634	36	sensibilities	sensibility	NOUN
ftr-388	634	37	that	that	PRON
ftr-388	634	38	should	should	AUX
ftr-388	634	39	inform	inform	VERB
ftr-388	634	40	a	a	DET
ftr-388	634	41	course	course	NOUN
ftr-388	634	42	of	of	ADP
ftr-388	634	43	conduct	conduct	NOUN
ftr-388	634	44	.	.	PUNCT
ftr-388	634	45	”	"	PUNCT
ftr-388	635	1	authorities	authority	NOUN
ftr-388	635	2	must	must	AUX
ftr-388	635	3	not	not	PART
ftr-388	635	4	only	only	ADV
ftr-388	635	5	deal	deal	VERB
ftr-388	635	6	fairly	fairly	ADV
ftr-388	635	7	with	with	ADP
ftr-388	635	8	taxpayers	taxpayer	NOUN
ftr-388	635	9	but	but	CCONJ
ftr-388	635	10	effectively87	effectively87	VERB
ftr-388	635	11	–	–	PUNCT
ftr-388	635	12	authorities	authority	NOUN
ftr-388	635	13	must	must	AUX
ftr-388	635	14	conduct	conduct	VERB
ftr-388	635	15	themselves	themselves	PRON
ftr-388	635	16	in	in	ADP
ftr-388	635	17	a	a	DET
ftr-388	635	18	manner	manner	NOUN
ftr-388	635	19	that	that	PRON
ftr-388	635	20	appears	appear	VERB
ftr-388	635	21	both	both	CCONJ
ftr-388	635	22	competent	competent	ADJ
ftr-388	635	23	and	and	CCONJ
ftr-388	635	24	honest	honest	ADJ
ftr-388	635	25	,	,	PUNCT
ftr-388	635	26	using	use	VERB
ftr-388	635	27	procedures	procedure	NOUN
ftr-388	635	28	that	that	PRON
ftr-388	635	29	taxpayers	taxpayer	NOUN
ftr-388	635	30	view	view	VERB
ftr-388	635	31	as	as	ADP
ftr-388	635	32	sensible	sensible	ADJ
ftr-388	635	33	and	and	CCONJ
ftr-388	635	34	efficient.88	efficient.88	NOUN
ftr-388	635	35	this	this	PRON
ftr-388	635	36	will	will	AUX
ftr-388	635	37	require	require	VERB
ftr-388	635	38	both	both	DET
ftr-388	635	39	training	training	NOUN
ftr-388	635	40	and	and	CCONJ
ftr-388	635	41	diligence	diligence	NOUN
ftr-388	635	42	on	on	ADP
ftr-388	635	43	the	the	DET
ftr-388	635	44	part	part	NOUN
ftr-388	635	45	of	of	ADP
ftr-388	635	46	the	the	DET
ftr-388	635	47	taxing	tax	VERB
ftr-388	635	48	authority	authority	NOUN
ftr-388	635	49	.	.	PUNCT
ftr-388	636	1	another	another	DET
ftr-388	636	2	problem	problem	NOUN
ftr-388	636	3	of	of	ADP
ftr-388	636	4	the	the	DET
ftr-388	636	5	ato	ato	PROPN
ftr-388	636	6	model	model	NOUN
ftr-388	636	7	is	be	AUX
ftr-388	636	8	that	that	PRON
ftr-388	636	9	is	be	AUX
ftr-388	636	10	does	do	AUX
ftr-388	636	11	not	not	PART
ftr-388	636	12	require	require	VERB
ftr-388	636	13	the	the	DET
ftr-388	636	14	tax	tax	NOUN
ftr-388	636	15	authority	authority	NOUN
ftr-388	636	16	to	to	PART
ftr-388	636	17	know	know	VERB
ftr-388	636	18	the	the	DET
ftr-388	636	19	actual	actual	ADJ
ftr-388	636	20	attitudes	attitude	NOUN
ftr-388	636	21	and	and	CCONJ
ftr-388	636	22	motivations	motivation	NOUN
ftr-388	636	23	of	of	ADP
ftr-388	636	24	the	the	DET
ftr-388	636	25	taxpayer	taxpayer	NOUN
ftr-388	636	26	.	.	PUNCT
ftr-388	637	1	it	it	PRON
ftr-388	637	2	assumes	assume	VERB
ftr-388	637	3	that	that	SCONJ
ftr-388	637	4	taxpayer	taxpayer	NOUN
ftr-388	637	5	attitudes	attitude	NOUN
ftr-388	637	6	/	/	SYM
ftr-388	637	7	motivations	motivation	NOUN
ftr-388	637	8	are	be	AUX
ftr-388	637	9	reflected	reflect	VERB
ftr-388	637	10	in	in	ADP
ftr-388	637	11	their	their	PRON
ftr-388	637	12	behavior	behavior	NOUN
ftr-388	637	13	,	,	PUNCT
ftr-388	637	14	and	and	CCONJ
ftr-388	637	15	it	it	PRON
ftr-388	637	16	responds	respond	VERB
ftr-388	637	17	according	accord	VERB
ftr-388	637	18	to	to	ADP
ftr-388	637	19	that	that	DET
ftr-388	637	20	behavior	behavior	NOUN
ftr-388	637	21	.	.	PUNCT
ftr-388	638	1	this	this	DET
ftr-388	638	2	assumption	assumption	NOUN
ftr-388	638	3	,	,	PUNCT
ftr-388	638	4	however	however	ADV
ftr-388	638	5	,	,	PUNCT
ftr-388	638	6	is	be	AUX
ftr-388	638	7	not89	not89	NOUN
ftr-388	638	8	always	always	ADV
ftr-388	638	9	true	true	ADJ
ftr-388	638	10	.	.	PUNCT
ftr-388	639	1	first	first	ADV
ftr-388	639	2	,	,	PUNCT
ftr-388	639	3	attitudes	attitude	NOUN
ftr-388	639	4	do	do	AUX
ftr-388	639	5	not	not	PART
ftr-388	639	6	always	always	ADV
ftr-388	639	7	translate	translate	VERB
ftr-388	639	8	into	into	ADP
ftr-388	639	9	behavior	behavior	NOUN
ftr-388	639	10	.	.	PUNCT
ftr-388	640	1	consequently	consequently	ADV
ftr-388	640	2	,	,	PUNCT
ftr-388	640	3	it	it	PRON
ftr-388	640	4	is	be	AUX
ftr-388	640	5	still	still	ADV
ftr-388	640	6	important	important	ADJ
ftr-388	640	7	for	for	ADP
ftr-388	640	8	the	the	DET
ftr-388	640	9	taxing	tax	VERB
ftr-388	640	10	authority	authority	NOUN
ftr-388	640	11	to	to	PART
ftr-388	640	12	understand	understand	VERB
ftr-388	640	13	the	the	DET
ftr-388	640	14	attitudes	attitude	NOUN
ftr-388	640	15	and	and	CCONJ
ftr-388	640	16	motivations	motivation	NOUN
ftr-388	640	17	of	of	ADP
ftr-388	640	18	its	its	PRON
ftr-388	640	19	taxpayers	taxpayer	NOUN
ftr-388	640	20	in	in	ADP
ftr-388	640	21	order	order	NOUN
ftr-388	640	22	to	to	PART
ftr-388	640	23	transform	transform	VERB
ftr-388	640	24	positive	positive	ADJ
ftr-388	640	25	attitudes	attitude	NOUN
ftr-388	640	26	into	into	ADP
ftr-388	640	27	positive	positive	ADJ
ftr-388	640	28	actions	action	NOUN
ftr-388	640	29	and	and	CCONJ
ftr-388	640	30	not	not	PART
ftr-388	640	31	crowd	crowd	NOUN
ftr-388	640	32	-	-	PUNCT
ftr-388	640	33	out	out	ADP
ftr-388	640	34	these	these	DET
ftr-388	640	35	positive	positive	ADJ
ftr-388	640	36	attitudes	attitude	NOUN
ftr-388	640	37	.	.	PUNCT
ftr-388	641	1	moreover	moreover	ADV
ftr-388	641	2	,	,	PUNCT
ftr-388	641	3	since	since	SCONJ
ftr-388	641	4	different	different	ADJ
ftr-388	641	5	attitudes	attitude	NOUN
ftr-388	641	6	and	and	CCONJ
ftr-388	641	7	motivations	motivation	NOUN
ftr-388	641	8	may	may	AUX
ftr-388	641	9	produce	produce	VERB
ftr-388	641	10	the	the	DET
ftr-388	641	11	same	same	ADJ
ftr-388	641	12	behavior	behavior	NOUN
ftr-388	641	13	,	,	PUNCT
ftr-388	641	14	the	the	PRON
ftr-388	641	15	more	more	ADV
ftr-388	641	16	the	the	DET
ftr-388	641	17	tax	tax	NOUN
ftr-388	641	18	authority	authority	NOUN
ftr-388	641	19	understands	understand	VERB
ftr-388	641	20	about	about	ADP
ftr-388	641	21	actual	actual	ADJ
ftr-388	641	22	attitudes	attitude	NOUN
ftr-388	641	23	and	and	CCONJ
ftr-388	641	24	motivations	motivation	NOUN
ftr-388	641	25	,	,	PUNCT
ftr-388	641	26	the	the	PRON
ftr-388	641	27	more	more	ADJ
ftr-388	641	28	it	it	PRON
ftr-388	641	29	can	can	AUX
ftr-388	641	30	respond	respond	VERB
ftr-388	641	31	accurately	accurately	ADV
ftr-388	641	32	and	and	CCONJ
ftr-388	641	33	positively	positively	ADV
ftr-388	641	34	to	to	ADP
ftr-388	641	35	taxpayers	taxpayer	NOUN
ftr-388	641	36	.	.	PUNCT
ftr-388	642	1	that	that	PRON
ftr-388	642	2	is	be	AUX
ftr-388	642	3	,	,	PUNCT
ftr-388	642	4	if	if	SCONJ
ftr-388	642	5	taxpayer	taxpayer	PROPN
ftr-388	642	6	b	b	PROPN
ftr-388	642	7	complies	complie	NOUN
ftr-388	642	8	because	because	SCONJ
ftr-388	642	9	of	of	ADP
ftr-388	642	10	a	a	DET
ftr-388	642	11	social	social	ADJ
ftr-388	642	12	norm	norm	NOUN
ftr-388	642	13	that	that	SCONJ
ftr-388	642	14	people	people	NOUN
ftr-388	642	15	should	should	AUX
ftr-388	642	16	comply	comply	VERB
ftr-388	642	17	and	and	CCONJ
ftr-388	642	18	taxpayer	taxpayer	NOUN
ftr-388	642	19	c	c	NOUN
ftr-388	642	20	complies	complie	NOUN
ftr-388	642	21	because	because	SCONJ
ftr-388	642	22	of	of	ADP
ftr-388	642	23	deterrents	deterrent	NOUN
ftr-388	642	24	such	such	ADJ
ftr-388	642	25	as	as	ADP
ftr-388	642	26	penalties	penalty	NOUN
ftr-388	642	27	,	,	PUNCT
ftr-388	642	28	the	the	DET
ftr-388	642	29	same	same	ADJ
ftr-388	642	30	irs	irs	PROPN
ftr-388	642	31	action	action	NOUN
ftr-388	642	32	(	(	PUNCT
ftr-388	642	33	e.g.	e.g.	ADV
ftr-388	642	34	,	,	PUNCT
ftr-388	642	35	publishing	publish	VERB
ftr-388	642	36	statistics	statistic	NOUN
ftr-388	642	37	regarding	regard	VERB
ftr-388	642	38	rate	rate	NOUN
ftr-388	642	39	of	of	ADP
ftr-388	642	40	convictions	conviction	NOUN
ftr-388	642	41	)	)	PUNCT
ftr-388	642	42	may	may	AUX
ftr-388	642	43	affect	affect	VERB
ftr-388	642	44	the	the	DET
ftr-388	642	45	two	two	NUM
ftr-388	642	46	taxpayers	taxpayer	NOUN
ftr-388	642	47	’	’	PART
ftr-388	642	48	behavior	behavior	NOUN
ftr-388	642	49	85	85	NUM
ftr-388	642	50	.	.	PUNCT
ftr-388	643	1	i	i	PRON
ftr-388	643	2	d.	d.	PROPN
ftr-388	643	3	at	at	ADP
ftr-388	643	4	115	115	NUM
ftr-388	643	5	.	.	PUNCT
ftr-388	644	1	86	86	NUM
ftr-388	644	2	.	.	PUNCT
ftr-388	645	1	i	i	PRON
ftr-388	645	2	d.	d.	PROPN
ftr-388	645	3	at	at	ADP
ftr-388	645	4	116	116	NUM
ftr-388	645	5	.	.	PUNCT
ftr-388	646	1	87	87	NUM
ftr-388	646	2	.	.	PUNCT
ftr-388	647	1	vivienne	vivienne	PROPN
ftr-388	647	2	waller	waller	PROPN
ftr-388	647	3	,	,	PUNCT
ftr-388	647	4	the	the	DET
ftr-388	647	5	challenge	challenge	NOUN
ftr-388	647	6	of	of	ADP
ftr-388	647	7	institutional	institutional	ADJ
ftr-388	647	8	integrity	integrity	NOUN
ftr-388	647	9	in	in	ADP
ftr-388	647	10	responsive	responsive	ADJ
ftr-388	647	11	regulation	regulation	NOUN
ftr-388	647	12	:	:	PUNCT
ftr-388	647	13	field	field	NOUN
ftr-388	647	14	inspections	inspection	NOUN
ftr-388	647	15	by	by	ADP
ftr-388	647	16	the	the	DET
ftr-388	647	17	australian	australian	ADJ
ftr-388	647	18	taxation	taxation	NOUN
ftr-388	647	19	office	office	NOUN
ftr-388	647	20	,	,	PUNCT
ftr-388	647	21	29	29	NUM
ftr-388	647	22	law	law	NOUN
ftr-388	647	23	&	&	CCONJ
ftr-388	647	24	pol’y	pol’y	NOUN
ftr-388	647	25	67	67	NUM
ftr-388	647	26	,	,	PUNCT
ftr-388	647	27	69	69	NUM
ftr-388	647	28	(	(	PUNCT
ftr-388	647	29	2007	2007	NUM
ftr-388	647	30	)	)	PUNCT
ftr-388	647	31	(	(	PUNCT
ftr-388	647	32	citing	cite	VERB
ftr-388	647	33	philip	philip	PROPN
ftr-388	647	34	selznick	selznick	PROPN
ftr-388	647	35	,	,	PUNCT
ftr-388	647	36	the	the	DET
ftr-388	647	37	moral	moral	ADJ
ftr-388	647	38	commonwealth	commonwealth	NOUN
ftr-388	647	39	:	:	PUNCT
ftr-388	647	40	social	social	ADJ
ftr-388	647	41	theory	theory	NOUN
ftr-388	647	42	and	and	CCONJ
ftr-388	647	43	the	the	DET
ftr-388	647	44	promise	promise	NOUN
ftr-388	647	45	of	of	ADP
ftr-388	647	46	community	community	NOUN
ftr-388	647	47	333	333	NUM
ftr-388	647	48	(	(	PUNCT
ftr-388	647	49	1992	1992	NUM
ftr-388	647	50	)	)	PUNCT
ftr-388	647	51	.	.	PUNCT
ftr-388	648	1	88	88	NUM
ftr-388	648	2	.	.	PUNCT
ftr-388	649	1	see	see	VERB
ftr-388	649	2	,	,	PUNCT
ftr-388	649	3	e.g.	e.g.	ADV
ftr-388	649	4	,	,	PUNCT
ftr-388	649	5	i	i	PROPN
ftr-388	649	6	d.	d.	PROPN
ftr-388	649	7	89	89	NUM
ftr-388	649	8	.	.	PUNCT
ftr-388	650	1	see	see	VERB
ftr-388	650	2	,	,	PUNCT
ftr-388	650	3	e.g.	e.g.	ADV
ftr-388	650	4	,	,	PUNCT
ftr-388	650	5	leviner	levin	ADJ
ftr-388	650	6	,	,	PUNCT
ftr-388	650	7	supra	supra	PROPN
ftr-388	650	8	note	note	NOUN
ftr-388	650	9	81	81	NUM
ftr-388	650	10	.	.	PUNCT
ftr-388	651	1	2007	2007	NUM
ftr-388	651	2	]	]	PUNCT
ftr-388	651	3	a	a	DET
ftr-388	651	4	tax	tax	NOUN
ftr-388	651	5	morale	morale	NOUN
ftr-388	651	6	approach	approach	NOUN
ftr-388	651	7	to	to	ADP
ftr-388	651	8	compliance	compliance	NOUN
ftr-388	651	9	625	625	NUM
ftr-388	651	10	differently	differently	ADV
ftr-388	651	11	.	.	PUNCT
ftr-388	652	1	taxpayer	taxpayer	PROPN
ftr-388	652	2	b	b	PROPN
ftr-388	652	3	may	may	AUX
ftr-388	652	4	decrease	decrease	VERB
ftr-388	652	5	her	her	PRON
ftr-388	652	6	compliance	compliance	NOUN
ftr-388	652	7	whereas	whereas	SCONJ
ftr-388	652	8	as	as	SCONJ
ftr-388	652	9	taxpayer	taxpayer	NOUN
ftr-388	652	10	c	c	PROPN
ftr-388	652	11	might	might	AUX
ftr-388	652	12	increase	increase	VERB
ftr-388	652	13	his	his	PRON
ftr-388	652	14	compliance	compliance	NOUN
ftr-388	652	15	.	.	PUNCT
ftr-388	653	1	mark	mark	PROPN
ftr-388	653	2	burton	burton	PROPN
ftr-388	653	3	argues	argue	VERB
ftr-388	653	4	that	that	SCONJ
ftr-388	653	5	another	another	DET
ftr-388	653	6	problematic	problematic	ADJ
ftr-388	653	7	aspect	aspect	NOUN
ftr-388	653	8	of	of	ADP
ftr-388	653	9	responsive	responsive	ADJ
ftr-388	653	10	regulation	regulation	NOUN
ftr-388	653	11	is	be	AUX
ftr-388	653	12	that	that	PRON
ftr-388	653	13	tax	tax	NOUN
ftr-388	653	14	law	law	NOUN
ftr-388	653	15	–	–	PUNCT
ftr-388	653	16	contrary	contrary	ADJ
ftr-388	653	17	to	to	ADP
ftr-388	653	18	the	the	DET
ftr-388	653	19	model	model	NOUN
ftr-388	653	20	’s	’s	PART
ftr-388	653	21	premise	premise	NOUN
ftr-388	653	22	–	–	PUNCT
ftr-388	653	23	is	be	AUX
ftr-388	653	24	not	not	PART
ftr-388	653	25	wholly	wholly	ADV
ftr-388	653	26	determinate	determinate	ADJ
ftr-388	653	27	.	.	PUNCT
ftr-388	654	1	since	since	SCONJ
ftr-388	654	2	people	people	NOUN
ftr-388	654	3	disagree	disagree	VERB
ftr-388	654	4	as	as	ADP
ftr-388	654	5	to	to	ADP
ftr-388	654	6	what	what	PRON
ftr-388	654	7	the	the	DET
ftr-388	654	8	law	law	NOUN
ftr-388	654	9	is	be	AUX
ftr-388	654	10	,	,	PUNCT
ftr-388	654	11	it	it	PRON
ftr-388	654	12	is	be	AUX
ftr-388	654	13	difficult	difficult	ADJ
ftr-388	654	14	to	to	PART
ftr-388	654	15	agree90	agree90	VERB
ftr-388	654	16	on	on	ADP
ftr-388	654	17	mutual	mutual	ADJ
ftr-388	654	18	goals	goal	NOUN
ftr-388	654	19	,	,	PUNCT
ftr-388	654	20	the	the	DET
ftr-388	654	21	proper	proper	ADJ
ftr-388	654	22	interpretation	interpretation	NOUN
ftr-388	654	23	of	of	ADP
ftr-388	654	24	laws	law	NOUN
ftr-388	654	25	(	(	PUNCT
ftr-388	654	26	or	or	CCONJ
ftr-388	654	27	who	who	PRON
ftr-388	654	28	is	be	AUX
ftr-388	654	29	the	the	DET
ftr-388	654	30	proper	proper	ADJ
ftr-388	654	31	interpreter	interpreter	NOUN
ftr-388	654	32	)	)	PUNCT
ftr-388	654	33	,	,	PUNCT
ftr-388	654	34	or	or	CCONJ
ftr-388	654	35	to	to	PART
ftr-388	654	36	form	form	VERB
ftr-388	654	37	partnerships	partnership	NOUN
ftr-388	654	38	to	to	PART
ftr-388	654	39	achieve	achieve	VERB
ftr-388	654	40	them	they	PRON
ftr-388	654	41	.	.	PUNCT
ftr-388	655	1	f.	f.	PROPN
ftr-388	655	2	summary	summary	PROPN
ftr-388	655	3	of	of	ADP
ftr-388	655	4	tax	tax	NOUN
ftr-388	655	5	morale	morale	NOUN
ftr-388	655	6	literature	literature	NOUN
ftr-388	655	7	tax	tax	NOUN
ftr-388	655	8	morale	morale	NOUN
ftr-388	655	9	research	research	NOUN
ftr-388	655	10	,	,	PUNCT
ftr-388	655	11	a	a	DET
ftr-388	655	12	subset	subset	NOUN
ftr-388	655	13	of	of	ADP
ftr-388	655	14	general	general	ADJ
ftr-388	655	15	research	research	NOUN
ftr-388	655	16	into	into	ADP
ftr-388	655	17	why	why	SCONJ
ftr-388	655	18	people	people	NOUN
ftr-388	655	19	obey	obey	VERB
ftr-388	655	20	laws	law	NOUN
ftr-388	655	21	,	,	PUNCT
ftr-388	655	22	has	have	AUX
ftr-388	655	23	made	make	VERB
ftr-388	655	24	great	great	ADJ
ftr-388	655	25	strides	stride	NOUN
ftr-388	655	26	in	in	ADP
ftr-388	655	27	understanding	understand	VERB
ftr-388	655	28	tax	tax	NOUN
ftr-388	655	29	compliance	compliance	NOUN
ftr-388	655	30	,	,	PUNCT
ftr-388	655	31	but	but	CCONJ
ftr-388	655	32	much	much	ADJ
ftr-388	655	33	is	be	AUX
ftr-388	655	34	still	still	ADV
ftr-388	655	35	to	to	PART
ftr-388	655	36	be	be	AUX
ftr-388	655	37	learned	learn	VERB
ftr-388	655	38	.	.	PUNCT
ftr-388	656	1	it	it	PRON
ftr-388	656	2	has	have	AUX
ftr-388	656	3	identified	identify	VERB
ftr-388	656	4	key	key	ADJ
ftr-388	656	5	components	component	NOUN
ftr-388	656	6	of	of	ADP
ftr-388	656	7	tax	tax	NOUN
ftr-388	656	8	morale	morale	NOUN
ftr-388	656	9	such	such	ADJ
ftr-388	656	10	as	as	ADP
ftr-388	656	11	procedural	procedural	ADJ
ftr-388	656	12	fairness	fairness	NOUN
ftr-388	656	13	,	,	PUNCT
ftr-388	656	14	trust	trust	NOUN
ftr-388	656	15	,	,	PUNCT
ftr-388	656	16	legitimacy	legitimacy	NOUN
ftr-388	656	17	,	,	PUNCT
ftr-388	656	18	identification	identification	NOUN
ftr-388	656	19	with	with	ADP
ftr-388	656	20	the	the	DET
ftr-388	656	21	group	group	NOUN
ftr-388	656	22	,	,	PUNCT
ftr-388	656	23	and	and	CCONJ
ftr-388	656	24	reciprocity	reciprocity	NOUN
ftr-388	656	25	.	.	PUNCT
ftr-388	657	1	it	it	PRON
ftr-388	657	2	has	have	AUX
ftr-388	657	3	also	also	ADV
ftr-388	657	4	identified	identify	VERB
ftr-388	657	5	key	key	ADJ
ftr-388	657	6	mental	mental	ADJ
ftr-388	657	7	and	and	CCONJ
ftr-388	657	8	affective	affective	ADJ
ftr-388	657	9	factors	factor	NOUN
ftr-388	657	10	influencing	influence	VERB
ftr-388	657	11	tax	tax	NOUN
ftr-388	657	12	morale	morale	NOUN
ftr-388	657	13	–	–	PUNCT
ftr-388	657	14	such	such	ADJ
ftr-388	657	15	as	as	ADP
ftr-388	657	16	framing	frame	VERB
ftr-388	657	17	issues	issue	NOUN
ftr-388	657	18	–	–	PUNCT
ftr-388	657	19	and	and	CCONJ
ftr-388	657	20	has	have	AUX
ftr-388	657	21	begun	begin	VERB
ftr-388	657	22	isolating	isolate	VERB
ftr-388	657	23	ways	way	NOUN
ftr-388	657	24	in	in	ADP
ftr-388	657	25	which	which	PRON
ftr-388	657	26	external	external	ADJ
ftr-388	657	27	factors	factor	NOUN
ftr-388	657	28	can	can	AUX
ftr-388	657	29	encourage	encourage	VERB
ftr-388	657	30	or	or	CCONJ
ftr-388	657	31	depress	depress	VERB
ftr-388	657	32	tax	tax	NOUN
ftr-388	657	33	morale	morale	NOUN
ftr-388	657	34	.	.	PUNCT
ftr-388	658	1	although	although	SCONJ
ftr-388	658	2	research	research	NOUN
ftr-388	658	3	has	have	AUX
ftr-388	658	4	yielded	yield	VERB
ftr-388	658	5	much	much	ADJ
ftr-388	658	6	information	information	NOUN
ftr-388	658	7	,	,	PUNCT
ftr-388	658	8	much	much	ADJ
ftr-388	658	9	is	be	AUX
ftr-388	658	10	still	still	ADV
ftr-388	658	11	to	to	PART
ftr-388	658	12	be	be	AUX
ftr-388	658	13	learned	learn	VERB
ftr-388	658	14	.	.	PUNCT
ftr-388	659	1	further	further	ADJ
ftr-388	659	2	research	research	NOUN
ftr-388	659	3	will	will	AUX
ftr-388	659	4	help	help	VERB
ftr-388	659	5	explain	explain	VERB
ftr-388	659	6	some	some	PRON
ftr-388	659	7	of	of	ADP
ftr-388	659	8	the	the	DET
ftr-388	659	9	conflicting	conflicting	ADJ
ftr-388	659	10	results	result	NOUN
ftr-388	659	11	in	in	ADP
ftr-388	659	12	empirical	empirical	ADJ
ftr-388	659	13	research	research	NOUN
ftr-388	659	14	and	and	CCONJ
ftr-388	659	15	provide	provide	VERB
ftr-388	659	16	better	well	ADJ
ftr-388	659	17	guidance	guidance	NOUN
ftr-388	659	18	for	for	SCONJ
ftr-388	659	19	tax	tax	NOUN
ftr-388	659	20	agencies	agency	NOUN
ftr-388	659	21	to	to	PART
ftr-388	659	22	improve	improve	VERB
ftr-388	659	23	compliance	compliance	NOUN
ftr-388	659	24	.	.	PUNCT
ftr-388	660	1	although	although	SCONJ
ftr-388	660	2	tax	tax	NOUN
ftr-388	660	3	morale	morale	NOUN
ftr-388	660	4	is	be	AUX
ftr-388	660	5	a	a	DET
ftr-388	660	6	work	work	NOUN
ftr-388	660	7	in	in	ADP
ftr-388	660	8	progress	progress	NOUN
ftr-388	660	9	,	,	PUNCT
ftr-388	660	10	enough	enough	ADJ
ftr-388	660	11	is	be	AUX
ftr-388	660	12	known	know	VERB
ftr-388	660	13	to	to	PART
ftr-388	660	14	suggest	suggest	VERB
ftr-388	660	15	that	that	SCONJ
ftr-388	660	16	tax	tax	NOUN
ftr-388	660	17	authorities	authority	NOUN
ftr-388	660	18	abandon	abandon	VERB
ftr-388	660	19	traditional	traditional	ADJ
ftr-388	660	20	regulatory	regulatory	ADJ
ftr-388	660	21	models	model	NOUN
ftr-388	660	22	that	that	PRON
ftr-388	660	23	focus	focus	VERB
ftr-388	660	24	solely	solely	ADV
ftr-388	660	25	on	on	ADP
ftr-388	660	26	one	one	NUM
ftr-388	660	27	-	-	PUNCT
ftr-388	660	28	size	size	NOUN
ftr-388	660	29	-	-	PUNCT
ftr-388	660	30	fits	fit	VERB
ftr-388	660	31	-	-	PUNCT
ftr-388	660	32	all	all	PRON
ftr-388	660	33	enforcement	enforcement	NOUN
ftr-388	660	34	and	and	CCONJ
ftr-388	660	35	adopt	adopt	VERB
ftr-388	660	36	a	a	DET
ftr-388	660	37	“	"	PUNCT
ftr-388	660	38	tax	tax	NOUN
ftr-388	660	39	morale	morale	NOUN
ftr-388	660	40	”	"	PUNCT
ftr-388	660	41	model	model	NOUN
ftr-388	660	42	.	.	PUNCT
ftr-388	661	1	several	several	ADJ
ftr-388	661	2	countries	country	NOUN
ftr-388	661	3	,	,	PUNCT
ftr-388	661	4	such	such	ADJ
ftr-388	661	5	as	as	ADP
ftr-388	661	6	australia	australia	PROPN
ftr-388	661	7	,	,	PUNCT
ftr-388	661	8	have	have	AUX
ftr-388	661	9	already	already	ADV
ftr-388	661	10	done	do	VERB
ftr-388	661	11	so	so	ADV
ftr-388	661	12	.	.	PUNCT
ftr-388	662	1	although	although	SCONJ
ftr-388	662	2	the	the	DET
ftr-388	662	3	tax	tax	NOUN
ftr-388	662	4	morale	morale	NOUN
ftr-388	662	5	model	model	NOUN
ftr-388	662	6	uses	use	VERB
ftr-388	662	7	traditional	traditional	ADJ
ftr-388	662	8	enforcement	enforcement	NOUN
ftr-388	662	9	mechanisms	mechanism	NOUN
ftr-388	662	10	such	such	ADJ
ftr-388	662	11	as	as	ADP
ftr-388	662	12	fines	fine	NOUN
ftr-388	662	13	and	and	CCONJ
ftr-388	662	14	audits	audits	NOUN
ftr-388	662	15	,	,	PUNCT
ftr-388	662	16	it	it	PRON
ftr-388	662	17	emphasizes	emphasize	VERB
ftr-388	662	18	taxpayers	taxpayer	NOUN
ftr-388	662	19	’	’	PART
ftr-388	662	20	internal	internal	ADJ
ftr-388	662	21	motivations	motivation	NOUN
ftr-388	662	22	–	–	PUNCT
ftr-388	662	23	social	social	ADJ
ftr-388	662	24	norms	norm	NOUN
ftr-388	662	25	,	,	PUNCT
ftr-388	662	26	personal	personal	ADJ
ftr-388	662	27	values	value	NOUN
ftr-388	662	28	,	,	PUNCT
ftr-388	662	29	and	and	CCONJ
ftr-388	662	30	cognitive	cognitive	ADJ
ftr-388	662	31	processes	process	NOUN
ftr-388	662	32	.	.	PUNCT
ftr-388	663	1	recognizing	recognize	VERB
ftr-388	663	2	that	that	SCONJ
ftr-388	663	3	external	external	ADJ
ftr-388	663	4	factors	factor	NOUN
ftr-388	663	5	–	–	PUNCT
ftr-388	663	6	including	include	VERB
ftr-388	663	7	actions	action	NOUN
ftr-388	663	8	by	by	ADP
ftr-388	663	9	the	the	DET
ftr-388	663	10	tax	tax	NOUN
ftr-388	663	11	authority	authority	NOUN
ftr-388	663	12	–	–	PUNCT
ftr-388	663	13	can	can	AUX
ftr-388	663	14	affect	affect	VERB
ftr-388	663	15	norms	norm	NOUN
ftr-388	663	16	and	and	CCONJ
ftr-388	663	17	values	value	NOUN
ftr-388	663	18	in	in	ADP
ftr-388	663	19	either	either	CCONJ
ftr-388	663	20	positive	positive	ADJ
ftr-388	663	21	or	or	CCONJ
ftr-388	663	22	negative	negative	ADJ
ftr-388	663	23	ways	way	NOUN
ftr-388	663	24	,	,	PUNCT
ftr-388	663	25	a	a	DET
ftr-388	663	26	tax	tax	NOUN
ftr-388	663	27	morale	morale	NOUN
ftr-388	663	28	-	-	PUNCT
ftr-388	663	29	based	base	VERB
ftr-388	663	30	tax	tax	NOUN
ftr-388	663	31	authority	authority	NOUN
ftr-388	663	32	abandons	abandon	VERB
ftr-388	663	33	a	a	DET
ftr-388	663	34	one	one	NUM
ftr-388	663	35	-	-	PUNCT
ftr-388	663	36	size	size	NOUN
ftr-388	663	37	-	-	PUNCT
ftr-388	663	38	fits	fit	VERB
ftr-388	663	39	-	-	PUNCT
ftr-388	663	40	all	all	PRON
ftr-388	663	41	approach	approach	NOUN
ftr-388	663	42	to	to	ADP
ftr-388	663	43	taxpayers	taxpayer	NOUN
ftr-388	663	44	and	and	CCONJ
ftr-388	663	45	develops	develop	VERB
ftr-388	663	46	more	more	ADJ
ftr-388	663	47	individualized	individualized	ADJ
ftr-388	663	48	methods	method	NOUN
ftr-388	663	49	to	to	PART
ftr-388	663	50	match	match	VERB
ftr-388	663	51	the	the	DET
ftr-388	663	52	differing	differ	VERB
ftr-388	663	53	attitudes	attitude	NOUN
ftr-388	663	54	and	and	CCONJ
ftr-388	663	55	behaviors	behavior	NOUN
ftr-388	663	56	of	of	ADP
ftr-388	663	57	different	different	ADJ
ftr-388	663	58	types	type	NOUN
ftr-388	663	59	of	of	ADP
ftr-388	663	60	taxpayers	taxpayer	NOUN
ftr-388	663	61	.	.	PUNCT
ftr-388	664	1	current	current	ADJ
ftr-388	664	2	tax	tax	NOUN
ftr-388	664	3	morale	morale	NOUN
ftr-388	664	4	models	model	NOUN
ftr-388	664	5	,	,	PUNCT
ftr-388	664	6	such	such	ADJ
ftr-388	664	7	as	as	ADP
ftr-388	664	8	the	the	DET
ftr-388	664	9	ato	ato	PROPN
ftr-388	664	10	’s	’s	PART
ftr-388	664	11	,	,	PUNCT
ftr-388	664	12	are	be	AUX
ftr-388	664	13	a	a	DET
ftr-388	664	14	step	step	NOUN
ftr-388	664	15	forward	forward	ADV
ftr-388	664	16	in	in	ADP
ftr-388	664	17	improving	improve	VERB
ftr-388	664	18	tax	tax	NOUN
ftr-388	664	19	compliance	compliance	NOUN
ftr-388	664	20	,	,	PUNCT
ftr-388	664	21	but	but	CCONJ
ftr-388	664	22	they	they	PRON
ftr-388	664	23	do	do	AUX
ftr-388	664	24	have	have	VERB
ftr-388	664	25	several	several	ADJ
ftr-388	664	26	limitations	limitation	NOUN
ftr-388	664	27	.	.	PUNCT
ftr-388	665	1	first	first	ADV
ftr-388	665	2	,	,	PUNCT
ftr-388	665	3	they	they	PRON
ftr-388	665	4	can	can	AUX
ftr-388	665	5	be	be	AUX
ftr-388	665	6	vague	vague	ADJ
ftr-388	665	7	as	as	SCONJ
ftr-388	665	8	to	to	PART
ftr-388	665	9	exact	exact	VERB
ftr-388	665	10	implementation	implementation	NOUN
ftr-388	665	11	.	.	PUNCT
ftr-388	666	1	second	second	ADJ
ftr-388	666	2	,	,	PUNCT
ftr-388	666	3	the	the	DET
ftr-388	666	4	model	model	NOUN
ftr-388	666	5	’s	’s	PART
ftr-388	666	6	flexibility	flexibility	NOUN
ftr-388	666	7	in	in	ADP
ftr-388	666	8	dealing	deal	VERB
ftr-388	666	9	with	with	ADP
ftr-388	666	10	taxpayers	taxpayer	NOUN
ftr-388	666	11	,	,	PUNCT
ftr-388	666	12	which	which	PRON
ftr-388	666	13	is	be	AUX
ftr-388	666	14	an	an	DET
ftr-388	666	15	advantage	advantage	NOUN
ftr-388	666	16	,	,	PUNCT
ftr-388	666	17	is	be	AUX
ftr-388	666	18	also	also	ADV
ftr-388	666	19	a	a	DET
ftr-388	666	20	potential	potential	ADJ
ftr-388	666	21	disadvantage	disadvantage	NOUN
ftr-388	666	22	in	in	SCONJ
ftr-388	666	23	that	that	SCONJ
ftr-388	666	24	it	it	PRON
ftr-388	666	25	may	may	AUX
ftr-388	666	26	lead	lead	VERB
ftr-388	666	27	to	to	ADP
ftr-388	666	28	inconsistent	inconsistent	ADJ
ftr-388	666	29	administrative	administrative	ADJ
ftr-388	666	30	response	response	NOUN
ftr-388	666	31	.	.	PUNCT
ftr-388	667	1	third	third	ADJ
ftr-388	667	2	,	,	PUNCT
ftr-388	667	3	it	it	PRON
ftr-388	667	4	has	have	VERB
ftr-388	667	5	the	the	DET
ftr-388	667	6	potential	potential	NOUN
ftr-388	667	7	of	of	ADP
ftr-388	667	8	backfiring	backfire	VERB
ftr-388	667	9	and	and	CCONJ
ftr-388	667	10	lowering	lower	VERB
ftr-388	667	11	tax	tax	NOUN
ftr-388	667	12	morale	morale	NOUN
ftr-388	667	13	(	(	PUNCT
ftr-388	667	14	and	and	CCONJ
ftr-388	667	15	compliance	compliance	NOUN
ftr-388	667	16	)	)	PUNCT
ftr-388	667	17	because	because	SCONJ
ftr-388	667	18	inconsistent	inconsistent	ADJ
ftr-388	667	19	administrative	administrative	ADJ
ftr-388	667	20	responses	response	NOUN
ftr-388	667	21	may	may	AUX
ftr-388	667	22	impair	impair	VERB
ftr-388	667	23	the	the	DET
ftr-388	667	24	taxpayer	taxpayer	NOUN
ftr-388	667	25	’s	’s	PART
ftr-388	667	26	sense	sense	NOUN
ftr-388	667	27	of	of	ADP
ftr-388	667	28	procedural	procedural	ADJ
ftr-388	667	29	fairness	fairness	NOUN
ftr-388	667	30	.	.	PUNCT
ftr-388	668	1	similarly	similarly	ADV
ftr-388	668	2	,	,	PUNCT
ftr-388	668	3	the	the	DET
ftr-388	668	4	taxpayer	taxpayer	NOUN
ftr-388	668	5	may	may	AUX
ftr-388	668	6	lose	lose	VERB
ftr-388	668	7	trust	trust	NOUN
ftr-388	668	8	in	in	ADP
ftr-388	668	9	the	the	DET
ftr-388	668	10	tax	tax	NOUN
ftr-388	668	11	agency	agency	NOUN
ftr-388	668	12	if	if	SCONJ
ftr-388	668	13	it	it	PRON
ftr-388	668	14	views	view	VERB
ftr-388	668	15	the	the	DET
ftr-388	668	16	agency	agency	NOUN
ftr-388	668	17	’s	’s	PART
ftr-388	668	18	actions	action	NOUN
ftr-388	668	19	to	to	PART
ftr-388	668	20	improve	improve	VERB
ftr-388	668	21	morale	morale	NOUN
ftr-388	668	22	as	as	ADP
ftr-388	668	23	manipulative	manipulative	ADJ
ftr-388	668	24	.	.	PUNCT
ftr-388	669	1	90	90	NUM
ftr-388	669	2	.	.	PUNCT
ftr-388	669	3	mark	mark	PROPN
ftr-388	669	4	burton	burton	PROPN
ftr-388	669	5	,	,	PUNCT
ftr-388	669	6	responsive	responsive	ADJ
ftr-388	669	7	regulation	regulation	NOUN
ftr-388	669	8	and	and	CCONJ
ftr-388	669	9	the	the	DET
ftr-388	669	10	uncertainty	uncertainty	NOUN
ftr-388	669	11	of	of	ADP
ftr-388	669	12	tax	tax	NOUN
ftr-388	669	13	law	law	NOUN
ftr-388	669	14	–	–	PUNCT
ftr-388	669	15	time	time	NOUN
ftr-388	669	16	to	to	PART
ftr-388	669	17	reconsider	reconsider	VERB
ftr-388	669	18	the	the	DET
ftr-388	669	19	commissioner	commissioner	NOUN
ftr-388	669	20	’s	’s	PART
ftr-388	669	21	model	model	NOUN
ftr-388	669	22	of	of	ADP
ftr-388	669	23	cooperative	cooperative	ADJ
ftr-388	669	24	compliance	compliance	NOUN
ftr-388	669	25	?	?	PUNCT
ftr-388	669	26	,	,	PUNCT
ftr-388	669	27	5	5	NUM
ftr-388	669	28	journal	journal	NOUN
ftr-388	669	29	of	of	ADP
ftr-388	669	30	tax	tax	NOUN
ftr-388	669	31	research	research	NOUN
ftr-388	669	32	71	71	NUM
ftr-388	669	33	,	,	PUNCT
ftr-388	669	34	73	73	NUM
ftr-388	669	35	(	(	PUNCT
ftr-388	669	36	2007	2007	NUM
ftr-388	669	37	)	)	PUNCT
ftr-388	669	38	.	.	PUNCT
ftr-388	670	1	626	626	NUM
ftr-388	670	2	florida	florida	PROPN
ftr-388	670	3	tax	tax	NOUN
ftr-388	670	4	review	review	NOUN
ftr-388	670	5	[	[	X
ftr-388	670	6	vol	vol	NOUN
ftr-388	670	7	.	.	NOUN
ftr-388	670	8	8:6	8:6	NUM
ftr-388	670	9	a	a	DET
ftr-388	670	10	tax	tax	NOUN
ftr-388	670	11	morale	morale	NOUN
ftr-388	670	12	model	model	NOUN
ftr-388	670	13	can	can	AUX
ftr-388	670	14	work	work	VERB
ftr-388	670	15	only	only	ADV
ftr-388	670	16	as	as	ADV
ftr-388	670	17	well	well	ADV
ftr-388	670	18	as	as	ADP
ftr-388	670	19	the	the	DET
ftr-388	670	20	tax	tax	NOUN
ftr-388	670	21	agency	agency	NOUN
ftr-388	670	22	’s	’s	PART
ftr-388	670	23	understanding	understanding	NOUN
ftr-388	670	24	of	of	ADP
ftr-388	670	25	the	the	DET
ftr-388	670	26	attitudes	attitude	NOUN
ftr-388	670	27	and	and	CCONJ
ftr-388	670	28	behaviors	behavior	NOUN
ftr-388	670	29	(	(	PUNCT
ftr-388	670	30	always	always	ADV
ftr-388	670	31	recognizing	recognize	VERB
ftr-388	670	32	that	that	SCONJ
ftr-388	670	33	the	the	DET
ftr-388	670	34	two	two	NUM
ftr-388	670	35	are	be	AUX
ftr-388	670	36	not	not	PART
ftr-388	670	37	the	the	DET
ftr-388	670	38	same	same	ADJ
ftr-388	670	39	)	)	PUNCT
ftr-388	670	40	of	of	ADP
ftr-388	670	41	both	both	CCONJ
ftr-388	670	42	compliant	compliant	ADJ
ftr-388	670	43	and	and	CCONJ
ftr-388	670	44	non	non	ADJ
ftr-388	670	45	-	-	ADJ
ftr-388	670	46	compliant	compliant	ADJ
ftr-388	670	47	taxpayers	taxpayer	NOUN
ftr-388	670	48	so	so	SCONJ
ftr-388	670	49	that	that	SCONJ
ftr-388	670	50	the	the	DET
ftr-388	670	51	former	former	ADJ
ftr-388	670	52	may	may	AUX
ftr-388	670	53	be	be	AUX
ftr-388	670	54	strengthened	strengthen	VERB
ftr-388	670	55	and	and	CCONJ
ftr-388	670	56	the	the	DET
ftr-388	670	57	latter	latter	ADJ
ftr-388	670	58	changed	change	VERB
ftr-388	670	59	.	.	PUNCT
ftr-388	671	1	in	in	ADP
ftr-388	671	2	order	order	NOUN
ftr-388	671	3	to	to	PART
ftr-388	671	4	do	do	AUX
ftr-388	671	5	this	this	PRON
ftr-388	671	6	,	,	PUNCT
ftr-388	671	7	the	the	DET
ftr-388	671	8	agency	agency	NOUN
ftr-388	671	9	must	must	AUX
ftr-388	671	10	research	research	VERB
ftr-388	671	11	tax	tax	NOUN
ftr-388	671	12	morale	morale	NOUN
ftr-388	671	13	and	and	CCONJ
ftr-388	671	14	develop	develop	VERB
ftr-388	671	15	strategies	strategy	NOUN
ftr-388	671	16	and	and	CCONJ
ftr-388	671	17	programs	program	NOUN
ftr-388	671	18	that	that	PRON
ftr-388	671	19	apply	apply	VERB
ftr-388	671	20	current	current	ADJ
ftr-388	671	21	and	and	CCONJ
ftr-388	671	22	future	future	ADJ
ftr-388	671	23	findings	finding	NOUN
ftr-388	671	24	to	to	ADP
ftr-388	671	25	taxpayers	taxpayer	NOUN
ftr-388	671	26	and	and	CCONJ
ftr-388	671	27	to	to	ADP
ftr-388	671	28	its	its	PRON
ftr-388	671	29	own	own	ADJ
ftr-388	671	30	personnel	personnel	NOUN
ftr-388	671	31	and	and	CCONJ
ftr-388	671	32	procedures	procedure	NOUN
ftr-388	671	33	.	.	PUNCT
ftr-388	672	1	the	the	DET
ftr-388	672	2	following	follow	VERB
ftr-388	672	3	part	part	NOUN
ftr-388	672	4	iv	iv	NUM
ftr-388	672	5	recommends	recommend	VERB
ftr-388	672	6	the	the	DET
ftr-388	672	7	establishment	establishment	NOUN
ftr-388	672	8	of	of	ADP
ftr-388	672	9	a	a	DET
ftr-388	672	10	structure	structure	NOUN
ftr-388	672	11	within	within	ADP
ftr-388	672	12	the	the	DET
ftr-388	672	13	irs	irs	PROPN
ftr-388	672	14	to	to	PART
ftr-388	672	15	perform	perform	VERB
ftr-388	672	16	this	this	DET
ftr-388	672	17	function	function	NOUN
ftr-388	672	18	and	and	CCONJ
ftr-388	672	19	provides	provide	VERB
ftr-388	672	20	some	some	DET
ftr-388	672	21	specific	specific	ADJ
ftr-388	672	22	recommendations	recommendation	NOUN
ftr-388	672	23	based	base	VERB
ftr-388	672	24	on	on	ADP
ftr-388	672	25	existing	exist	VERB
ftr-388	672	26	findings	finding	NOUN
ftr-388	672	27	.	.	PUNCT
ftr-388	673	1	iv	iv	X
ftr-388	673	2	.	.	PUNCT
ftr-388	674	1	recommendations	recommendation	NOUN
ftr-388	674	2	the	the	DET
ftr-388	674	3	application	application	NOUN
ftr-388	674	4	of	of	ADP
ftr-388	674	5	tax	tax	NOUN
ftr-388	674	6	morale	morale	NOUN
ftr-388	674	7	research	research	NOUN
ftr-388	674	8	to	to	ADP
ftr-388	674	9	the	the	DET
ftr-388	674	10	formulation	formulation	NOUN
ftr-388	674	11	of	of	ADP
ftr-388	674	12	tax	tax	NOUN
ftr-388	674	13	laws	law	NOUN
ftr-388	674	14	and	and	CCONJ
ftr-388	674	15	their	their	PRON
ftr-388	674	16	application	application	NOUN
ftr-388	674	17	by	by	ADP
ftr-388	674	18	the	the	DET
ftr-388	674	19	irs	irs	PROPN
ftr-388	674	20	must	must	AUX
ftr-388	674	21	be	be	AUX
ftr-388	674	22	an	an	DET
ftr-388	674	23	essential	essential	ADJ
ftr-388	674	24	part	part	NOUN
ftr-388	674	25	of	of	ADP
ftr-388	674	26	any	any	DET
ftr-388	674	27	successful	successful	ADJ
ftr-388	674	28	plan	plan	NOUN
ftr-388	674	29	to	to	PART
ftr-388	674	30	narrow	narrow	VERB
ftr-388	674	31	the	the	DET
ftr-388	674	32	tax	tax	NOUN
ftr-388	674	33	gap	gap	NOUN
ftr-388	674	34	and	and	CCONJ
ftr-388	674	35	improve	improve	VERB
ftr-388	674	36	and	and	CCONJ
ftr-388	674	37	maintain	maintain	VERB
ftr-388	674	38	taxpayer	taxpayer	NOUN
ftr-388	674	39	compliance	compliance	NOUN
ftr-388	674	40	.	.	PUNCT
ftr-388	675	1	the	the	DET
ftr-388	675	2	findings	finding	NOUN
ftr-388	675	3	have	have	VERB
ftr-388	675	4	broad	broad	ADJ
ftr-388	675	5	applicability	applicability	NOUN
ftr-388	675	6	for	for	ADP
ftr-388	675	7	congress	congress	PROPN
ftr-388	675	8	and	and	CCONJ
ftr-388	675	9	the	the	DET
ftr-388	675	10	irs	irs	PROPN
ftr-388	675	11	:	:	PUNCT
ftr-388	675	12	they	they	PRON
ftr-388	675	13	can	can	AUX
ftr-388	675	14	help	help	VERB
ftr-388	675	15	shape	shape	VERB
ftr-388	675	16	both	both	DET
ftr-388	675	17	laws	law	NOUN
ftr-388	675	18	and	and	CCONJ
ftr-388	675	19	procedures	procedure	NOUN
ftr-388	675	20	;	;	PUNCT
ftr-388	675	21	they	they	PRON
ftr-388	675	22	can	can	AUX
ftr-388	675	23	apply	apply	VERB
ftr-388	675	24	to	to	ADP
ftr-388	675	25	both	both	DET
ftr-388	675	26	carrots	carrot	NOUN
ftr-388	675	27	(	(	PUNCT
ftr-388	675	28	incentives	incentive	NOUN
ftr-388	675	29	)	)	PUNCT
ftr-388	675	30	and	and	CCONJ
ftr-388	675	31	sticks	stick	NOUN
ftr-388	675	32	(	(	PUNCT
ftr-388	675	33	enforcement	enforcement	NOUN
ftr-388	675	34	/	/	SYM
ftr-388	675	35	penalties	penalty	NOUN
ftr-388	675	36	)	)	PUNCT
ftr-388	675	37	,	,	PUNCT
ftr-388	675	38	and	and	CCONJ
ftr-388	675	39	they	they	PRON
ftr-388	675	40	are	be	AUX
ftr-388	675	41	relevant	relevant	ADJ
ftr-388	675	42	for	for	ADP
ftr-388	675	43	all	all	DET
ftr-388	675	44	types	type	NOUN
ftr-388	675	45	of	of	ADP
ftr-388	675	46	taxpayers	taxpayer	NOUN
ftr-388	675	47	.	.	PUNCT
ftr-388	676	1	these	these	DET
ftr-388	676	2	recommendations	recommendation	NOUN
ftr-388	676	3	,	,	PUNCT
ftr-388	676	4	however	however	ADV
ftr-388	676	5	,	,	PUNCT
ftr-388	676	6	focus	focus	VERB
ftr-388	676	7	only	only	ADV
ftr-388	676	8	on	on	ADP
ftr-388	676	9	the	the	DET
ftr-388	676	10	irs	irs	PROPN
ftr-388	676	11	,	,	PUNCT
ftr-388	676	12	only	only	ADV
ftr-388	676	13	positive	positive	ADJ
ftr-388	676	14	incentives	incentive	NOUN
ftr-388	676	15	,	,	PUNCT
ftr-388	676	16	and	and	CCONJ
ftr-388	676	17	only	only	ADV
ftr-388	676	18	on	on	ADP
ftr-388	676	19	individual	individual	ADJ
ftr-388	676	20	taxpayers	taxpayer	NOUN
ftr-388	676	21	.	.	PUNCT
ftr-388	677	1	this	this	DET
ftr-388	677	2	report	report	NOUN
ftr-388	677	3	makes	make	VERB
ftr-388	677	4	three	three	NUM
ftr-388	677	5	major	major	ADJ
ftr-388	677	6	recommendations	recommendation	NOUN
ftr-388	677	7	and	and	CCONJ
ftr-388	677	8	several	several	ADJ
ftr-388	677	9	specific	specific	ADJ
ftr-388	677	10	suggestions	suggestion	NOUN
ftr-388	677	11	.	.	PUNCT
ftr-388	678	1	the	the	DET
ftr-388	678	2	three	three	NUM
ftr-388	678	3	major	major	ADJ
ftr-388	678	4	recommendations	recommendation	NOUN
ftr-388	678	5	are	be	AUX
ftr-388	678	6	:	:	PUNCT
ftr-388	678	7	1	1	X
ftr-388	678	8	.	.	PUNCT
ftr-388	679	1	the	the	DET
ftr-388	679	2	irs	irs	PROPN
ftr-388	679	3	should	should	AUX
ftr-388	679	4	establish	establish	VERB
ftr-388	679	5	a	a	DET
ftr-388	679	6	permanent	permanent	ADJ
ftr-388	679	7	department	department	NOUN
ftr-388	679	8	or	or	CCONJ
ftr-388	679	9	other	other	ADJ
ftr-388	679	10	structure	structure	NOUN
ftr-388	679	11	within	within	ADP
ftr-388	679	12	its	its	PRON
ftr-388	679	13	organization	organization	NOUN
ftr-388	679	14	devoted	devote	VERB
ftr-388	679	15	solely	solely	ADV
ftr-388	679	16	to	to	ADP
ftr-388	679	17	voluntary	voluntary	ADJ
ftr-388	679	18	compliance	compliance	NOUN
ftr-388	679	19	issues	issue	NOUN
ftr-388	679	20	.	.	PUNCT
ftr-388	680	1	although	although	SCONJ
ftr-388	680	2	this	this	DET
ftr-388	680	3	structure	structure	NOUN
ftr-388	680	4	should	should	AUX
ftr-388	680	5	address	address	VERB
ftr-388	680	6	all	all	DET
ftr-388	680	7	type	type	NOUN
ftr-388	680	8	of	of	ADP
ftr-388	680	9	taxpayers	taxpayer	NOUN
ftr-388	680	10	,	,	PUNCT
ftr-388	680	11	these	these	DET
ftr-388	680	12	recommendations	recommendation	NOUN
ftr-388	680	13	cover	cover	VERB
ftr-388	680	14	only	only	ADV
ftr-388	680	15	individual	individual	ADJ
ftr-388	680	16	taxpayers	taxpayer	NOUN
ftr-388	680	17	.	.	PUNCT
ftr-388	681	1	this	this	DET
ftr-388	681	2	report	report	NOUN
ftr-388	681	3	labels	label	VERB
ftr-388	681	4	the	the	DET
ftr-388	681	5	structure	structure	NOUN
ftr-388	681	6	the	the	DET
ftr-388	681	7	behavioral	behavioral	ADJ
ftr-388	681	8	science	science	NOUN
ftr-388	681	9	unit	unit	NOUN
ftr-388	681	10	(	(	PUNCT
ftr-388	681	11	bsu	bsu	PROPN
ftr-388	681	12	)	)	PUNCT
ftr-388	681	13	.	.	PUNCT
ftr-388	682	1	2	2	X
ftr-388	682	2	.	.	X
ftr-388	682	3	the	the	DET
ftr-388	682	4	irs	irs	PROPN
ftr-388	682	5	should	should	AUX
ftr-388	682	6	adopt	adopt	VERB
ftr-388	682	7	a	a	DET
ftr-388	682	8	“	"	PUNCT
ftr-388	682	9	tax	tax	NOUN
ftr-388	682	10	morale	morale	NOUN
ftr-388	682	11	”	"	PUNCT
ftr-388	682	12	model	model	NOUN
ftr-388	682	13	of	of	ADP
ftr-388	682	14	compliance	compliance	NOUN
ftr-388	682	15	that	that	PRON
ftr-388	682	16	incorporates	incorporate	VERB
ftr-388	682	17	internal	internal	ADJ
ftr-388	682	18	taxpayer	taxpayer	NOUN
ftr-388	682	19	motivations	motivation	NOUN
ftr-388	682	20	and	and	CCONJ
ftr-388	682	21	emphasizes	emphasize	VERB
ftr-388	682	22	a	a	DET
ftr-388	682	23	more	more	ADV
ftr-388	682	24	individualized	individualized	ADJ
ftr-388	682	25	carrot	carrot	NOUN
ftr-388	682	26	and	and	CCONJ
ftr-388	682	27	stick	stick	NOUN
ftr-388	682	28	approach	approach	NOUN
ftr-388	682	29	than	than	ADP
ftr-388	682	30	traditional	traditional	ADJ
ftr-388	682	31	tax	tax	NOUN
ftr-388	682	32	collection	collection	NOUN
ftr-388	682	33	models	model	NOUN
ftr-388	682	34	.	.	PUNCT
ftr-388	683	1	3	3	X
ftr-388	683	2	.	.	X
ftr-388	683	3	the	the	DET
ftr-388	683	4	irs	irs	PROPN
ftr-388	683	5	should	should	AUX
ftr-388	683	6	implement	implement	VERB
ftr-388	683	7	longand	longand	NOUN
ftr-388	683	8	short	short	ADJ
ftr-388	683	9	-	-	PUNCT
ftr-388	683	10	term	term	NOUN
ftr-388	683	11	educational	educational	ADJ
ftr-388	683	12	and	and	CCONJ
ftr-388	683	13	media	medium	NOUN
ftr-388	683	14	programs	program	NOUN
ftr-388	683	15	to	to	PART
ftr-388	683	16	encourage	encourage	VERB
ftr-388	683	17	voluntary	voluntary	ADJ
ftr-388	683	18	compliance	compliance	NOUN
ftr-388	683	19	that	that	PRON
ftr-388	683	20	incorporate	incorporate	VERB
ftr-388	683	21	the	the	DET
ftr-388	683	22	findings	finding	NOUN
ftr-388	683	23	of	of	ADP
ftr-388	683	24	behavioral	behavioral	ADJ
ftr-388	683	25	research	research	NOUN
ftr-388	683	26	.	.	PUNCT
ftr-388	684	1	the	the	DET
ftr-388	684	2	first	first	ADJ
ftr-388	684	3	three	three	NUM
ftr-388	684	4	sections	section	NOUN
ftr-388	684	5	of	of	ADP
ftr-388	684	6	this	this	DET
ftr-388	684	7	part	part	NOUN
ftr-388	684	8	describe	describe	VERB
ftr-388	684	9	the	the	DET
ftr-388	684	10	major	major	ADJ
ftr-388	684	11	recommendations	recommendation	NOUN
ftr-388	684	12	generally	generally	ADV
ftr-388	684	13	.	.	PUNCT
ftr-388	685	1	the	the	DET
ftr-388	685	2	final	final	ADJ
ftr-388	685	3	section	section	NOUN
ftr-388	685	4	suggests	suggest	VERB
ftr-388	685	5	several	several	ADJ
ftr-388	685	6	more	more	ADV
ftr-388	685	7	particular	particular	ADJ
ftr-388	685	8	topics	topic	NOUN
ftr-388	685	9	to	to	PART
ftr-388	685	10	be	be	AUX
ftr-388	685	11	explored	explore	VERB
ftr-388	685	12	or	or	CCONJ
ftr-388	685	13	implemented	implement	VERB
ftr-388	685	14	by	by	ADP
ftr-388	685	15	the	the	DET
ftr-388	685	16	bsu	bsu	NOUN
ftr-388	685	17	.	.	PUNCT
ftr-388	686	1	although	although	SCONJ
ftr-388	686	2	some	some	DET
ftr-388	686	3	recommendations	recommendation	NOUN
ftr-388	686	4	can	can	AUX
ftr-388	686	5	be	be	AUX
ftr-388	686	6	broadly	broadly	ADV
ftr-388	686	7	phrased	phrase	VERB
ftr-388	686	8	and	and	CCONJ
ftr-388	686	9	have	have	VERB
ftr-388	686	10	widespread	widespread	ADJ
ftr-388	686	11	effects	effect	NOUN
ftr-388	686	12	,	,	PUNCT
ftr-388	686	13	there	there	PRON
ftr-388	686	14	can	can	AUX
ftr-388	686	15	be	be	AUX
ftr-388	686	16	no	no	DET
ftr-388	686	17	one	one	NUM
ftr-388	686	18	-	-	PUNCT
ftr-388	686	19	size	size	NOUN
ftr-388	686	20	-	-	PUNCT
ftr-388	686	21	fits	fit	VERB
ftr-388	686	22	-	-	PUNCT
ftr-388	686	23	all	all	PRON
ftr-388	686	24	recommendation	recommendation	NOUN
ftr-388	686	25	that	that	PRON
ftr-388	686	26	will	will	AUX
ftr-388	686	27	improve	improve	VERB
ftr-388	686	28	all	all	DET
ftr-388	686	29	taxpayer	taxpayer	NOUN
ftr-388	686	30	compliance	compliance	NOUN
ftr-388	686	31	.	.	PUNCT
ftr-388	687	1	since	since	SCONJ
ftr-388	687	2	the	the	DET
ftr-388	687	3	amounts	amount	NOUN
ftr-388	687	4	,	,	PUNCT
ftr-388	687	5	2007	2007	NUM
ftr-388	687	6	]	]	PUNCT
ftr-388	687	7	a	a	DET
ftr-388	687	8	tax	tax	NOUN
ftr-388	687	9	morale	morale	NOUN
ftr-388	687	10	approach	approach	NOUN
ftr-388	687	11	to	to	ADP
ftr-388	687	12	compliance	compliance	NOUN
ftr-388	687	13	627	627	NUM
ftr-388	687	14	types	type	NOUN
ftr-388	687	15	,	,	PUNCT
ftr-388	687	16	and	and	CCONJ
ftr-388	687	17	causes	cause	NOUN
ftr-388	687	18	of	of	ADP
ftr-388	687	19	individual	individual	ADJ
ftr-388	687	20	noncompliance	noncompliance	NOUN
ftr-388	687	21	are	be	AUX
ftr-388	687	22	so	so	ADV
ftr-388	687	23	varied	varied	ADJ
ftr-388	687	24	,	,	PUNCT
ftr-388	687	25	some	some	DET
ftr-388	687	26	recommendations	recommendation	NOUN
ftr-388	687	27	can	can	AUX
ftr-388	687	28	only	only	ADV
ftr-388	687	29	target	target	VERB
ftr-388	687	30	certain	certain	ADJ
ftr-388	687	31	types	type	NOUN
ftr-388	687	32	of	of	ADP
ftr-388	687	33	noncompliance	noncompliance	NOUN
ftr-388	687	34	.	.	PUNCT
ftr-388	688	1	a.	a.	NOUN
ftr-388	688	2	establish	establish	VERB
ftr-388	688	3	a	a	DET
ftr-388	688	4	behavioral	behavioral	ADJ
ftr-388	688	5	science	science	NOUN
ftr-388	688	6	unit	unit	NOUN
ftr-388	688	7	1	1	NUM
ftr-388	688	8	.	.	PUNCT
ftr-388	688	9	scope	scope	NOUN
ftr-388	688	10	although	although	SCONJ
ftr-388	688	11	the	the	DET
ftr-388	688	12	bsu	bsu	NOUN
ftr-388	688	13	derives	derive	VERB
ftr-388	688	14	its	its	PRON
ftr-388	688	15	name	name	NOUN
ftr-388	688	16	from	from	ADP
ftr-388	688	17	a	a	DET
ftr-388	688	18	similarly	similarly	ADV
ftr-388	688	19	named	name	VERB
ftr-388	688	20	unit	unit	NOUN
ftr-388	688	21	within	within	ADP
ftr-388	688	22	her	her	PRON
ftr-388	688	23	majesty	majesty	NOUN
ftr-388	688	24	’s	’s	PART
ftr-388	688	25	revenue	revenue	NOUN
ftr-388	688	26	and	and	CCONJ
ftr-388	688	27	customs	customs	PROPN
ftr-388	688	28	(	(	PUNCT
ftr-388	688	29	hmrc	hmrc	NOUN
ftr-388	688	30	)	)	PUNCT
ftr-388	688	31	,	,	PUNCT
ftr-388	688	32	this	this	DET
ftr-388	688	33	report	report	NOUN
ftr-388	688	34	envisions	envision	VERB
ftr-388	688	35	a	a	DET
ftr-388	688	36	broader	broad	ADJ
ftr-388	688	37	scope	scope	NOUN
ftr-388	688	38	than	than	ADP
ftr-388	688	39	that	that	PRON
ftr-388	688	40	currently	currently	ADV
ftr-388	688	41	engaged	engage	VERB
ftr-388	688	42	in	in	ADP
ftr-388	688	43	by	by	ADP
ftr-388	688	44	the	the	DET
ftr-388	688	45	british	british	ADJ
ftr-388	688	46	unit	unit	NOUN
ftr-388	688	47	.	.	PUNCT
ftr-388	689	1	ideally	ideally	ADV
ftr-388	689	2	,	,	PUNCT
ftr-388	689	3	the	the	DET
ftr-388	689	4	bsu	bsu	NOUN
ftr-388	689	5	should	should	AUX
ftr-388	689	6	encompass	encompass	VERB
ftr-388	689	7	many	many	ADJ
ftr-388	689	8	functions	function	NOUN
ftr-388	689	9	,	,	PUNCT
ftr-388	689	10	such	such	ADJ
ftr-388	689	11	as	as	ADP
ftr-388	689	12	evaluating	evaluate	VERB
ftr-388	689	13	third	third	ADJ
ftr-388	689	14	party	party	NOUN
ftr-388	689	15	research	research	NOUN
ftr-388	689	16	,	,	PUNCT
ftr-388	689	17	conducting	conduct	VERB
ftr-388	689	18	its	its	PRON
ftr-388	689	19	own	own	ADJ
ftr-388	689	20	independent	independent	ADJ
ftr-388	689	21	research	research	NOUN
ftr-388	689	22	,	,	PUNCT
ftr-388	689	23	advising	advise	VERB
ftr-388	689	24	other	other	ADJ
ftr-388	689	25	parts	part	NOUN
ftr-388	689	26	of	of	ADP
ftr-388	689	27	the	the	DET
ftr-388	689	28	irs	irs	PROPN
ftr-388	689	29	,	,	PUNCT
ftr-388	689	30	and	and	CCONJ
ftr-388	689	31	helping	helping	AUX
ftr-388	689	32	implement	implement	VERB
ftr-388	689	33	research	research	NOUN
ftr-388	689	34	findings	finding	NOUN
ftr-388	689	35	.	.	PUNCT
ftr-388	690	1	whatever	whatever	PRON
ftr-388	690	2	its	its	PRON
ftr-388	690	3	scope	scope	NOUN
ftr-388	690	4	,	,	PUNCT
ftr-388	690	5	for	for	ADP
ftr-388	690	6	maximum	maximum	ADJ
ftr-388	690	7	effectiveness	effectiveness	NOUN
ftr-388	690	8	,	,	PUNCT
ftr-388	690	9	the	the	DET
ftr-388	690	10	bsu	bsu	NOUN
ftr-388	690	11	should	should	AUX
ftr-388	690	12	be	be	AUX
ftr-388	690	13	a	a	DET
ftr-388	690	14	permanent	permanent	ADJ
ftr-388	690	15	feature	feature	NOUN
ftr-388	690	16	of	of	ADP
ftr-388	690	17	the	the	DET
ftr-388	690	18	irs	irs	PROPN
ftr-388	690	19	with	with	ADP
ftr-388	690	20	resources	resource	NOUN
ftr-388	690	21	and	and	CCONJ
ftr-388	690	22	personnel	personnel	NOUN
ftr-388	690	23	dedicated	dedicate	VERB
ftr-388	690	24	to	to	ADP
ftr-388	690	25	compliance	compliance	NOUN
ftr-388	690	26	issues	issue	NOUN
ftr-388	690	27	.	.	PUNCT
ftr-388	691	1	compliance	compliance	NOUN
ftr-388	691	2	involves	involve	VERB
ftr-388	691	3	many	many	ADJ
ftr-388	691	4	disciplines	discipline	NOUN
ftr-388	691	5	and	and	CCONJ
ftr-388	691	6	many	many	ADJ
ftr-388	691	7	types	type	NOUN
ftr-388	691	8	of	of	ADP
ftr-388	691	9	tasks	task	NOUN
ftr-388	691	10	such	such	ADJ
ftr-388	691	11	as	as	ADP
ftr-388	691	12	research	research	NOUN
ftr-388	691	13	,	,	PUNCT
ftr-388	691	14	developing	develop	VERB
ftr-388	691	15	irs	irs	PROPN
ftr-388	691	16	procedures	procedure	NOUN
ftr-388	691	17	and	and	CCONJ
ftr-388	691	18	strategies	strategy	NOUN
ftr-388	691	19	;	;	PUNCT
ftr-388	691	20	educating	educate	VERB
ftr-388	691	21	the	the	DET
ftr-388	691	22	public	public	NOUN
ftr-388	691	23	;	;	PUNCT
ftr-388	691	24	and	and	CCONJ
ftr-388	691	25	educating	educate	VERB
ftr-388	691	26	and	and	CCONJ
ftr-388	691	27	training	train	VERB
ftr-388	691	28	irs	irs	PROPN
ftr-388	691	29	officials	official	NOUN
ftr-388	691	30	.	.	PUNCT
ftr-388	692	1	although	although	SCONJ
ftr-388	692	2	behavioral	behavioral	ADJ
ftr-388	692	3	research	research	NOUN
ftr-388	692	4	can	can	AUX
ftr-388	692	5	enhance	enhance	VERB
ftr-388	692	6	both	both	DET
ftr-388	692	7	the	the	DET
ftr-388	692	8	positive	positive	ADJ
ftr-388	692	9	(	(	PUNCT
ftr-388	692	10	carrot	carrot	NOUN
ftr-388	692	11	)	)	PUNCT
ftr-388	692	12	and	and	CCONJ
ftr-388	692	13	negative	negative	ADJ
ftr-388	692	14	(	(	PUNCT
ftr-388	692	15	stick	stick	NOUN
ftr-388	692	16	)	)	PUNCT
ftr-388	692	17	tools	tool	NOUN
ftr-388	692	18	which	which	PRON
ftr-388	692	19	the	the	DET
ftr-388	692	20	irs	irs	PROPN
ftr-388	692	21	needs	need	VERB
ftr-388	692	22	for	for	ADP
ftr-388	692	23	compliance	compliance	NOUN
ftr-388	692	24	,	,	PUNCT
ftr-388	692	25	these	these	DET
ftr-388	692	26	recommendations	recommendation	NOUN
ftr-388	692	27	focus	focus	VERB
ftr-388	692	28	on	on	ADP
ftr-388	692	29	the	the	DET
ftr-388	692	30	positive	positive	ADJ
ftr-388	692	31	aspects	aspect	NOUN
ftr-388	692	32	.	.	PUNCT
ftr-388	693	1	the	the	DET
ftr-388	693	2	next	next	ADJ
ftr-388	693	3	sections	section	NOUN
ftr-388	693	4	sketch	sketch	VERB
ftr-388	693	5	a	a	DET
ftr-388	693	6	description	description	NOUN
ftr-388	693	7	of	of	ADP
ftr-388	693	8	the	the	DET
ftr-388	693	9	types	type	NOUN
ftr-388	693	10	of	of	ADP
ftr-388	693	11	personnel	personnel	NOUN
ftr-388	693	12	the	the	DET
ftr-388	693	13	bsu	bsu	NOUN
ftr-388	693	14	should	should	AUX
ftr-388	693	15	hire	hire	VERB
ftr-388	693	16	and	and	CCONJ
ftr-388	693	17	the	the	DET
ftr-388	693	18	functions	function	NOUN
ftr-388	693	19	it	it	PRON
ftr-388	693	20	should	should	AUX
ftr-388	693	21	perform	perform	VERB
ftr-388	693	22	.	.	PUNCT
ftr-388	694	1	2	2	X
ftr-388	694	2	.	.	X
ftr-388	694	3	personnel	personnel	NOUN
ftr-388	694	4	ideally	ideally	ADV
ftr-388	694	5	,	,	PUNCT
ftr-388	694	6	a	a	DET
ftr-388	694	7	full	full	ADJ
ftr-388	694	8	-	-	PUNCT
ftr-388	694	9	time	time	NOUN
ftr-388	694	10	director	director	NOUN
ftr-388	694	11	should	should	AUX
ftr-388	694	12	head	head	VERB
ftr-388	694	13	a	a	DET
ftr-388	694	14	full	full	ADJ
ftr-388	694	15	-	-	PUNCT
ftr-388	694	16	time	time	NOUN
ftr-388	694	17	staff	staff	NOUN
ftr-388	694	18	composed	compose	VERB
ftr-388	694	19	of	of	ADP
ftr-388	694	20	persons	person	NOUN
ftr-388	694	21	with	with	ADP
ftr-388	694	22	expertise	expertise	NOUN
ftr-388	694	23	in	in	ADP
ftr-388	694	24	a	a	DET
ftr-388	694	25	variety	variety	NOUN
ftr-388	694	26	of	of	ADP
ftr-388	694	27	fields	field	NOUN
ftr-388	694	28	such	such	ADJ
ftr-388	694	29	as	as	ADP
ftr-388	694	30	economics	economic	NOUN
ftr-388	694	31	(	(	PUNCT
ftr-388	694	32	especially	especially	ADV
ftr-388	694	33	behavioral	behavioral	ADJ
ftr-388	694	34	economics	economic	NOUN
ftr-388	694	35	)	)	PUNCT
ftr-388	694	36	,	,	PUNCT
ftr-388	694	37	psychology	psychology	NOUN
ftr-388	694	38	,	,	PUNCT
ftr-388	694	39	sociology	sociology	NOUN
ftr-388	694	40	,	,	PUNCT
ftr-388	694	41	education	education	NOUN
ftr-388	694	42	,	,	PUNCT
ftr-388	694	43	marketing	marketing	NOUN
ftr-388	694	44	,	,	PUNCT
ftr-388	694	45	and	and	CCONJ
ftr-388	694	46	even	even	ADV
ftr-388	694	47	moral	moral	ADJ
ftr-388	694	48	philosophy	philosophy	NOUN
ftr-388	694	49	.	.	PUNCT
ftr-388	695	1	the	the	DET
ftr-388	695	2	multi	multi	ADJ
ftr-388	695	3	-	-	ADJ
ftr-388	695	4	disciplinary	disciplinary	ADJ
ftr-388	695	5	approach	approach	NOUN
ftr-388	695	6	serves	serve	VERB
ftr-388	695	7	a	a	DET
ftr-388	695	8	dual	dual	ADJ
ftr-388	695	9	function	function	NOUN
ftr-388	695	10	.	.	PUNCT
ftr-388	696	1	first	first	ADV
ftr-388	696	2	,	,	PUNCT
ftr-388	696	3	it	it	PRON
ftr-388	696	4	increases	increase	VERB
ftr-388	696	5	the	the	DET
ftr-388	696	6	breadth	breadth	NOUN
ftr-388	696	7	,	,	PUNCT
ftr-388	696	8	depth	depth	NOUN
ftr-388	696	9	,	,	PUNCT
ftr-388	696	10	and	and	CCONJ
ftr-388	696	11	sophistication	sophistication	NOUN
ftr-388	696	12	of	of	ADP
ftr-388	696	13	expertise	expertise	NOUN
ftr-388	696	14	since	since	SCONJ
ftr-388	696	15	different	different	ADJ
ftr-388	696	16	fields	field	NOUN
ftr-388	696	17	have	have	VERB
ftr-388	696	18	different	different	ADJ
ftr-388	696	19	strengths	strength	NOUN
ftr-388	696	20	and	and	CCONJ
ftr-388	696	21	perspectives	perspective	NOUN
ftr-388	696	22	.	.	PUNCT
ftr-388	697	1	the	the	DET
ftr-388	697	2	multi	multi	ADJ
ftr-388	697	3	-	-	ADJ
ftr-388	697	4	disciplinary	disciplinary	ADJ
ftr-388	697	5	approach	approach	NOUN
ftr-388	697	6	,	,	PUNCT
ftr-388	697	7	however	however	ADV
ftr-388	697	8	,	,	PUNCT
ftr-388	697	9	also	also	ADV
ftr-388	697	10	increases	increase	VERB
ftr-388	697	11	the	the	DET
ftr-388	697	12	chance	chance	NOUN
ftr-388	697	13	that	that	SCONJ
ftr-388	697	14	other	other	ADJ
ftr-388	697	15	irs	irs	PROPN
ftr-388	697	16	personnel	personnel	NOUN
ftr-388	697	17	will	will	AUX
ftr-388	697	18	accept	accept	VERB
ftr-388	697	19	the	the	DET
ftr-388	697	20	findings	finding	NOUN
ftr-388	697	21	and	and	CCONJ
ftr-388	697	22	assistance	assistance	NOUN
ftr-388	697	23	of	of	ADP
ftr-388	697	24	the	the	DET
ftr-388	697	25	bsu	bsu	NOUN
ftr-388	697	26	since	since	SCONJ
ftr-388	697	27	different	different	ADJ
ftr-388	697	28	people	people	NOUN
ftr-388	697	29	value	value	VERB
ftr-388	697	30	different	different	ADJ
ftr-388	697	31	disciplines.91	disciplines.91	NOUN
ftr-388	697	32	the	the	DET
ftr-388	697	33	bsu	bsu	NOUN
ftr-388	697	34	should	should	AUX
ftr-388	697	35	also	also	ADV
ftr-388	697	36	hire	hire	VERB
ftr-388	697	37	outside	outside	ADJ
ftr-388	697	38	consultants	consultant	NOUN
ftr-388	697	39	,	,	PUNCT
ftr-388	697	40	when	when	SCONJ
ftr-388	697	41	necessary	necessary	ADJ
ftr-388	697	42	,	,	PUNCT
ftr-388	697	43	to	to	PART
ftr-388	697	44	perform	perform	VERB
ftr-388	697	45	a	a	DET
ftr-388	697	46	variety	variety	NOUN
ftr-388	697	47	of	of	ADP
ftr-388	697	48	functions	function	NOUN
ftr-388	697	49	such	such	ADJ
ftr-388	697	50	as	as	ADP
ftr-388	697	51	research	research	NOUN
ftr-388	697	52	or	or	CCONJ
ftr-388	697	53	designing	design	VERB
ftr-388	697	54	educational	educational	ADJ
ftr-388	697	55	and	and	CCONJ
ftr-388	697	56	marketing	marketing	NOUN
ftr-388	697	57	campaigns	campaign	NOUN
ftr-388	697	58	.	.	PUNCT
ftr-388	698	1	many	many	ADJ
ftr-388	698	2	projects	project	NOUN
ftr-388	698	3	will	will	AUX
ftr-388	698	4	require	require	VERB
ftr-388	698	5	collaboration	collaboration	NOUN
ftr-388	698	6	not	not	PART
ftr-388	698	7	just	just	ADV
ftr-388	698	8	with	with	ADP
ftr-388	698	9	irs	irs	PROPN
ftr-388	698	10	officials	official	NOUN
ftr-388	698	11	outside	outside	ADP
ftr-388	698	12	the	the	DET
ftr-388	698	13	bsu	bsu	NOUN
ftr-388	698	14	,	,	PUNCT
ftr-388	698	15	but	but	CCONJ
ftr-388	698	16	with	with	ADP
ftr-388	698	17	people	people	NOUN
ftr-388	698	18	in	in	ADP
ftr-388	698	19	other	other	ADJ
ftr-388	698	20	disciplines	discipline	NOUN
ftr-388	698	21	as	as	ADV
ftr-388	698	22	well	well	ADV
ftr-388	698	23	as	as	ADP
ftr-388	698	24	other	other	ADJ
ftr-388	698	25	government	government	NOUN
ftr-388	698	26	,	,	PUNCT
ftr-388	698	27	private	private	ADJ
ftr-388	698	28	,	,	PUNCT
ftr-388	698	29	and	and	CCONJ
ftr-388	698	30	non	non	ADJ
ftr-388	698	31	-	-	ADJ
ftr-388	698	32	profit	profit	ADJ
ftr-388	698	33	organizations	organization	NOUN
ftr-388	698	34	–	–	PUNCT
ftr-388	698	35	and	and	CCONJ
ftr-388	698	36	the	the	DET
ftr-388	698	37	public	public	NOUN
ftr-388	698	38	generally	generally	ADV
ftr-388	698	39	.	.	PUNCT
ftr-388	699	1	91	91	NUM
ftr-388	699	2	.	.	PUNCT
ftr-388	700	1	interviews	interview	NOUN
ftr-388	700	2	with	with	ADP
ftr-388	700	3	various	various	ADJ
ftr-388	700	4	personnel	personnel	NOUN
ftr-388	700	5	at	at	ADP
ftr-388	700	6	hm	hm	INTJ
ftr-388	700	7	revenue	revenue	NOUN
ftr-388	700	8	and	and	CCONJ
ftr-388	700	9	customs	customs	PROPN
ftr-388	700	10	(	(	PUNCT
ftr-388	700	11	london	london	PROPN
ftr-388	700	12	,	,	PUNCT
ftr-388	700	13	may	may	AUX
ftr-388	700	14	23	23	NUM
ftr-388	700	15	,	,	PUNCT
ftr-388	700	16	2007	2007	NUM
ftr-388	700	17	)	)	PUNCT
ftr-388	700	18	(	(	PUNCT
ftr-388	700	19	importance	importance	NOUN
ftr-388	700	20	of	of	ADP
ftr-388	700	21	hiring	hire	VERB
ftr-388	700	22	non	non	NOUN
ftr-388	700	23	-	-	NOUN
ftr-388	700	24	economists	economist	NOUN
ftr-388	700	25	as	as	ADV
ftr-388	700	26	well	well	ADV
ftr-388	700	27	as	as	ADP
ftr-388	700	28	economists	economist	NOUN
ftr-388	700	29	because	because	SCONJ
ftr-388	700	30	some	some	DET
ftr-388	700	31	people	people	NOUN
ftr-388	700	32	are	be	AUX
ftr-388	700	33	suspicious	suspicious	ADJ
ftr-388	700	34	of	of	ADP
ftr-388	700	35	,	,	PUNCT
ftr-388	700	36	or	or	CCONJ
ftr-388	700	37	uncomfortable	uncomfortable	ADJ
ftr-388	700	38	with	with	ADP
ftr-388	700	39	,	,	PUNCT
ftr-388	700	40	economics	economic	NOUN
ftr-388	700	41	)	)	PUNCT
ftr-388	700	42	.	.	PUNCT
ftr-388	701	1	628	628	NUM
ftr-388	701	2	florida	florida	PROPN
ftr-388	701	3	tax	tax	NOUN
ftr-388	701	4	review	review	NOUN
ftr-388	702	1	[	[	X
ftr-388	702	2	vol	vol	NOUN
ftr-388	702	3	.	.	NOUN
ftr-388	702	4	8:6	8:6	NUM
ftr-388	702	5	given	give	VERB
ftr-388	702	6	the	the	DET
ftr-388	702	7	diversity	diversity	NOUN
ftr-388	702	8	of	of	ADP
ftr-388	702	9	tasks	task	NOUN
ftr-388	702	10	,	,	PUNCT
ftr-388	702	11	the	the	DET
ftr-388	702	12	staff	staff	NOUN
ftr-388	702	13	as	as	ADP
ftr-388	702	14	a	a	DET
ftr-388	702	15	whole	whole	NOUN
ftr-388	702	16	should	should	AUX
ftr-388	702	17	have	have	VERB
ftr-388	702	18	theoretical	theoretical	ADJ
ftr-388	702	19	,	,	PUNCT
ftr-388	702	20	empirical	empirical	ADJ
ftr-388	702	21	,	,	PUNCT
ftr-388	702	22	and	and	CCONJ
ftr-388	702	23	practical	practical	ADJ
ftr-388	702	24	capabilities	capability	NOUN
ftr-388	702	25	.	.	PUNCT
ftr-388	703	1	some	some	DET
ftr-388	703	2	people	people	NOUN
ftr-388	703	3	must	must	AUX
ftr-388	703	4	be	be	AUX
ftr-388	703	5	able	able	ADJ
ftr-388	703	6	to	to	PART
ftr-388	703	7	design	design	VERB
ftr-388	703	8	or	or	CCONJ
ftr-388	703	9	evaluate	evaluate	VERB
ftr-388	703	10	empirical	empirical	ADJ
ftr-388	703	11	studies	study	NOUN
ftr-388	703	12	;	;	PUNCT
ftr-388	703	13	others	other	NOUN
ftr-388	703	14	must	must	AUX
ftr-388	703	15	be	be	AUX
ftr-388	703	16	able	able	ADJ
ftr-388	703	17	to	to	PART
ftr-388	703	18	design	design	VERB
ftr-388	703	19	(	(	PUNCT
ftr-388	703	20	or	or	CCONJ
ftr-388	703	21	help	help	VERB
ftr-388	703	22	design	design	VERB
ftr-388	703	23	in	in	ADP
ftr-388	703	24	conjunction	conjunction	NOUN
ftr-388	703	25	with	with	ADP
ftr-388	703	26	outside	outside	ADJ
ftr-388	703	27	experts	expert	NOUN
ftr-388	703	28	)	)	PUNCT
ftr-388	703	29	educational	educational	ADJ
ftr-388	703	30	and	and	CCONJ
ftr-388	703	31	training	training	NOUN
ftr-388	703	32	materials	material	NOUN
ftr-388	703	33	;	;	PUNCT
ftr-388	703	34	still	still	ADV
ftr-388	703	35	others	other	NOUN
ftr-388	703	36	must	must	AUX
ftr-388	703	37	have	have	VERB
ftr-388	703	38	the	the	DET
ftr-388	703	39	interpersonal	interpersonal	ADJ
ftr-388	703	40	skills	skill	NOUN
ftr-388	703	41	to	to	ADP
ftr-388	703	42	interface	interface	NOUN
ftr-388	703	43	with	with	ADP
ftr-388	703	44	people	people	NOUN
ftr-388	703	45	within	within	ADP
ftr-388	703	46	the	the	DET
ftr-388	703	47	irs	irs	PROPN
ftr-388	703	48	and	and	CCONJ
ftr-388	703	49	with	with	ADP
ftr-388	703	50	the	the	DET
ftr-388	703	51	general	general	ADJ
ftr-388	703	52	public	public	NOUN
ftr-388	703	53	,	,	PUNCT
ftr-388	703	54	as	as	ADV
ftr-388	703	55	well	well	ADV
ftr-388	703	56	as	as	ADP
ftr-388	703	57	other	other	ADJ
ftr-388	703	58	agencies	agency	NOUN
ftr-388	703	59	.	.	PUNCT
ftr-388	704	1	3	3	X
ftr-388	704	2	.	.	X
ftr-388	704	3	functions	function	NOUN
ftr-388	704	4	the	the	DET
ftr-388	704	5	bsu	bsu	NOUN
ftr-388	704	6	ideally	ideally	ADV
ftr-388	704	7	should	should	AUX
ftr-388	704	8	perform	perform	VERB
ftr-388	704	9	many	many	ADJ
ftr-388	704	10	functions	function	NOUN
ftr-388	704	11	including	include	VERB
ftr-388	704	12	research	research	NOUN
ftr-388	704	13	,	,	PUNCT
ftr-388	704	14	analysis	analysis	NOUN
ftr-388	704	15	,	,	PUNCT
ftr-388	704	16	advising	advise	VERB
ftr-388	704	17	the	the	DET
ftr-388	704	18	irs	irs	PROPN
ftr-388	704	19	,	,	PUNCT
ftr-388	704	20	education	education	NOUN
ftr-388	704	21	,	,	PUNCT
ftr-388	704	22	and	and	CCONJ
ftr-388	704	23	training	training	NOUN
ftr-388	704	24	.	.	PUNCT
ftr-388	705	1	some	some	PRON
ftr-388	705	2	of	of	ADP
ftr-388	705	3	this	this	DET
ftr-388	705	4	work	work	NOUN
ftr-388	705	5	may	may	AUX
ftr-388	705	6	be	be	AUX
ftr-388	705	7	initiated	initiate	VERB
ftr-388	705	8	by	by	ADP
ftr-388	705	9	the	the	DET
ftr-388	705	10	bsu	bsu	NOUN
ftr-388	705	11	itself	itself	PRON
ftr-388	705	12	while	while	SCONJ
ftr-388	705	13	other	other	ADJ
ftr-388	705	14	projects	project	NOUN
ftr-388	705	15	may	may	AUX
ftr-388	705	16	be	be	AUX
ftr-388	705	17	contracted	contract	VERB
ftr-388	705	18	for	for	ADP
ftr-388	705	19	by	by	ADP
ftr-388	705	20	other	other	ADJ
ftr-388	705	21	portions	portion	NOUN
ftr-388	705	22	of	of	ADP
ftr-388	705	23	the	the	DET
ftr-388	705	24	irs	irs	PROPN
ftr-388	705	25	in	in	ADP
ftr-388	705	26	the	the	DET
ftr-388	705	27	furtherance	furtherance	NOUN
ftr-388	705	28	of	of	ADP
ftr-388	705	29	some	some	DET
ftr-388	705	30	strategy	strategy	NOUN
ftr-388	705	31	or	or	CCONJ
ftr-388	705	32	procedure	procedure	NOUN
ftr-388	705	33	it	it	PRON
ftr-388	705	34	is	be	AUX
ftr-388	705	35	developing	develop	VERB
ftr-388	705	36	.	.	PUNCT
ftr-388	706	1	the	the	DET
ftr-388	706	2	following	follow	VERB
ftr-388	706	3	sections	section	NOUN
ftr-388	706	4	generally	generally	ADV
ftr-388	706	5	describe	describe	VERB
ftr-388	706	6	some	some	PRON
ftr-388	706	7	of	of	ADP
ftr-388	706	8	these	these	DET
ftr-388	706	9	functions	function	NOUN
ftr-388	706	10	.	.	PUNCT
ftr-388	707	1	the	the	DET
ftr-388	707	2	final	final	ADJ
ftr-388	707	3	section	section	NOUN
ftr-388	707	4	of	of	ADP
ftr-388	707	5	this	this	DET
ftr-388	707	6	part	part	NOUN
ftr-388	707	7	suggests	suggest	VERB
ftr-388	707	8	some	some	DET
ftr-388	707	9	more	more	ADV
ftr-388	707	10	particular	particular	ADJ
ftr-388	707	11	areas	area	NOUN
ftr-388	707	12	of	of	ADP
ftr-388	707	13	inquiry	inquiry	NOUN
ftr-388	707	14	,	,	PUNCT
ftr-388	707	15	but	but	CCONJ
ftr-388	707	16	many	many	ADJ
ftr-388	707	17	more	more	ADJ
ftr-388	707	18	exist	exist	VERB
ftr-388	707	19	or	or	CCONJ
ftr-388	707	20	will	will	AUX
ftr-388	707	21	develop	develop	VERB
ftr-388	707	22	as	as	SCONJ
ftr-388	707	23	research	research	NOUN
ftr-388	707	24	continues	continue	VERB
ftr-388	707	25	.	.	PUNCT
ftr-388	708	1	a.	a.	NOUN
ftr-388	708	2	research	research	NOUN
ftr-388	708	3	and	and	CCONJ
ftr-388	708	4	analysis	analysis	NOUN
ftr-388	708	5	knowledge	knowledge	NOUN
ftr-388	708	6	in	in	ADP
ftr-388	708	7	motivational	motivational	ADJ
ftr-388	708	8	and	and	CCONJ
ftr-388	708	9	behavioral	behavioral	ADJ
ftr-388	708	10	aspects	aspect	NOUN
ftr-388	708	11	of	of	ADP
ftr-388	708	12	taxpayer	taxpayer	NOUN
ftr-388	708	13	compliance	compliance	NOUN
ftr-388	708	14	draws	draw	VERB
ftr-388	708	15	from	from	ADP
ftr-388	708	16	a	a	DET
ftr-388	708	17	variety	variety	NOUN
ftr-388	708	18	of	of	ADP
ftr-388	708	19	fields	field	NOUN
ftr-388	708	20	including	include	VERB
ftr-388	708	21	law	law	NOUN
ftr-388	708	22	,	,	PUNCT
ftr-388	708	23	psychology	psychology	NOUN
ftr-388	708	24	,	,	PUNCT
ftr-388	708	25	political	political	ADJ
ftr-388	708	26	science	science	NOUN
ftr-388	708	27	,	,	PUNCT
ftr-388	708	28	and	and	CCONJ
ftr-388	708	29	economics	economic	NOUN
ftr-388	708	30	.	.	PUNCT
ftr-388	709	1	some	some	PRON
ftr-388	709	2	of	of	ADP
ftr-388	709	3	this	this	DET
ftr-388	709	4	research	research	NOUN
ftr-388	709	5	is	be	AUX
ftr-388	709	6	specific	specific	ADJ
ftr-388	709	7	to	to	ADP
ftr-388	709	8	tax	tax	NOUN
ftr-388	709	9	;	;	PUNCT
ftr-388	709	10	other	other	ADJ
ftr-388	709	11	research	research	NOUN
ftr-388	709	12	deals	deal	NOUN
ftr-388	709	13	with	with	ADP
ftr-388	709	14	laws	law	NOUN
ftr-388	709	15	that	that	PRON
ftr-388	709	16	have	have	VERB
ftr-388	709	17	similar	similar	ADJ
ftr-388	709	18	compliance	compliance	NOUN
ftr-388	709	19	issues	issue	NOUN
ftr-388	709	20	,	,	PUNCT
ftr-388	709	21	such	such	ADJ
ftr-388	709	22	as	as	ADP
ftr-388	709	23	recycling	recycling	NOUN
ftr-388	709	24	,	,	PUNCT
ftr-388	709	25	while	while	SCONJ
ftr-388	709	26	some	some	PRON
ftr-388	709	27	concerns	concern	NOUN
ftr-388	709	28	compliance	compliance	NOUN
ftr-388	709	29	generally	generally	ADV
ftr-388	709	30	–	–	PUNCT
ftr-388	709	31	such	such	ADJ
ftr-388	709	32	as	as	ADP
ftr-388	709	33	research	research	NOUN
ftr-388	709	34	regarding	regard	VERB
ftr-388	709	35	the	the	DET
ftr-388	709	36	role	role	NOUN
ftr-388	709	37	of	of	ADP
ftr-388	709	38	shaming	shame	VERB
ftr-388	709	39	.	.	PUNCT
ftr-388	710	1	still	still	ADV
ftr-388	710	2	other	other	ADJ
ftr-388	710	3	research	research	NOUN
ftr-388	710	4	is	be	AUX
ftr-388	710	5	not	not	PART
ftr-388	710	6	directly	directly	ADV
ftr-388	710	7	related	relate	VERB
ftr-388	710	8	to	to	ADP
ftr-388	710	9	law	law	NOUN
ftr-388	710	10	but	but	CCONJ
ftr-388	710	11	is	be	AUX
ftr-388	710	12	relevant	relevant	ADJ
ftr-388	710	13	to	to	AUX
ftr-388	710	14	tax	tax	NOUN
ftr-388	710	15	compliance	compliance	NOUN
ftr-388	710	16	because	because	SCONJ
ftr-388	710	17	it	it	PRON
ftr-388	710	18	involves	involve	VERB
ftr-388	710	19	cognitive	cognitive	ADJ
ftr-388	710	20	behavior	behavior	NOUN
ftr-388	710	21	generally	generally	ADV
ftr-388	710	22	,	,	PUNCT
ftr-388	710	23	such	such	ADJ
ftr-388	710	24	as	as	ADP
ftr-388	710	25	education	education	NOUN
ftr-388	710	26	(	(	PUNCT
ftr-388	710	27	how	how	SCONJ
ftr-388	710	28	people	people	NOUN
ftr-388	710	29	learn	learn	VERB
ftr-388	710	30	)	)	PUNCT
ftr-388	710	31	,	,	PUNCT
ftr-388	710	32	political	political	ADJ
ftr-388	710	33	science	science	NOUN
ftr-388	710	34	(	(	PUNCT
ftr-388	710	35	what	what	PRON
ftr-388	710	36	makes	make	VERB
ftr-388	710	37	people	people	NOUN
ftr-388	710	38	vote	vote	VERB
ftr-388	710	39	for	for	ADP
ftr-388	710	40	certain	certain	ADJ
ftr-388	710	41	candidates	candidate	NOUN
ftr-388	710	42	/	/	SYM
ftr-388	710	43	policies	policy	NOUN
ftr-388	710	44	)	)	PUNCT
ftr-388	710	45	,	,	PUNCT
ftr-388	710	46	moral	moral	ADJ
ftr-388	710	47	philosophy	philosophy	NOUN
ftr-388	710	48	/	/	SYM
ftr-388	710	49	reasoning	reasoning	NOUN
ftr-388	710	50	(	(	PUNCT
ftr-388	710	51	stages	stage	NOUN
ftr-388	710	52	of	of	ADP
ftr-388	710	53	moral	moral	ADJ
ftr-388	710	54	reasoning	reasoning	NOUN
ftr-388	710	55	)	)	PUNCT
ftr-388	710	56	,	,	PUNCT
ftr-388	710	57	and	and	CCONJ
ftr-388	710	58	marketing	marketing	NOUN
ftr-388	710	59	/	/	SYM
ftr-388	710	60	advertising	advertising	NOUN
ftr-388	710	61	,	,	PUNCT
ftr-388	710	62	(	(	PUNCT
ftr-388	710	63	issues	issue	NOUN
ftr-388	710	64	of	of	ADP
ftr-388	710	65	vital	vital	ADJ
ftr-388	710	66	concern	concern	NOUN
ftr-388	710	67	to	to	ADP
ftr-388	710	68	tax	tax	NOUN
ftr-388	710	69	:	:	PUNCT
ftr-388	710	70	framing	framing	NOUN
ftr-388	710	71	,	,	PUNCT
ftr-388	710	72	trust	trust	NOUN
ftr-388	710	73	,	,	PUNCT
ftr-388	710	74	and	and	CCONJ
ftr-388	710	75	loyalty	loyalty	NOUN
ftr-388	710	76	)	)	PUNCT
ftr-388	710	77	.	.	PUNCT
ftr-388	711	1	the	the	DET
ftr-388	711	2	bsu	bsu	NOUN
ftr-388	711	3	should	should	AUX
ftr-388	711	4	perform	perform	VERB
ftr-388	711	5	original	original	ADJ
ftr-388	711	6	research	research	NOUN
ftr-388	711	7	,	,	PUNCT
ftr-388	711	8	evaluate	evaluate	VERB
ftr-388	711	9	research	research	NOUN
ftr-388	711	10	of	of	ADP
ftr-388	711	11	others	other	NOUN
ftr-388	711	12	,	,	PUNCT
ftr-388	711	13	and	and	CCONJ
ftr-388	711	14	also	also	ADV
ftr-388	711	15	apply	apply	VERB
ftr-388	711	16	that	that	DET
ftr-388	711	17	research	research	NOUN
ftr-388	711	18	,	,	PUNCT
ftr-388	711	19	creating	create	VERB
ftr-388	711	20	practical	practical	ADJ
ftr-388	711	21	solutions	solution	NOUN
ftr-388	711	22	to	to	ADP
ftr-388	711	23	compliance	compliance	NOUN
ftr-388	711	24	problems	problem	NOUN
ftr-388	711	25	.	.	PUNCT
ftr-388	712	1	its	its	PRON
ftr-388	712	2	personnel	personnel	NOUN
ftr-388	712	3	should	should	AUX
ftr-388	712	4	engage	engage	VERB
ftr-388	712	5	in	in	ADP
ftr-388	712	6	a	a	DET
ftr-388	712	7	variety	variety	NOUN
ftr-388	712	8	of	of	ADP
ftr-388	712	9	research	research	NOUN
ftr-388	712	10	tasks	task	NOUN
ftr-388	712	11	including	include	VERB
ftr-388	712	12	reading	read	VERB
ftr-388	712	13	existing	exist	VERB
ftr-388	712	14	theoretical	theoretical	ADJ
ftr-388	712	15	and	and	CCONJ
ftr-388	712	16	empirical	empirical	ADJ
ftr-388	712	17	studies	study	NOUN
ftr-388	712	18	;	;	PUNCT
ftr-388	712	19	consulting	consult	VERB
ftr-388	712	20	with	with	ADP
ftr-388	712	21	tax	tax	NOUN
ftr-388	712	22	authorities	authority	NOUN
ftr-388	712	23	in	in	ADP
ftr-388	712	24	other	other	ADJ
ftr-388	712	25	developed	developed	ADJ
ftr-388	712	26	countries	country	NOUN
ftr-388	712	27	;	;	PUNCT
ftr-388	712	28	and	and	CCONJ
ftr-388	712	29	conducting	conduct	VERB
ftr-388	712	30	empirical	empirical	ADJ
ftr-388	712	31	studies	study	NOUN
ftr-388	712	32	.	.	PUNCT
ftr-388	713	1	the	the	DET
ftr-388	713	2	latter	latter	ADJ
ftr-388	713	3	,	,	PUNCT
ftr-388	713	4	which	which	PRON
ftr-388	713	5	might	might	AUX
ftr-388	713	6	be	be	AUX
ftr-388	713	7	done	do	VERB
ftr-388	713	8	in	in	ADP
ftr-388	713	9	conjunction	conjunction	NOUN
ftr-388	713	10	with	with	ADP
ftr-388	713	11	outside	outside	ADJ
ftr-388	713	12	consultants	consultant	NOUN
ftr-388	713	13	,	,	PUNCT
ftr-388	713	14	should	should	AUX
ftr-388	713	15	draw	draw	VERB
ftr-388	713	16	on	on	ADP
ftr-388	713	17	both	both	CCONJ
ftr-388	713	18	the	the	DET
ftr-388	713	19	vast	vast	ADJ
ftr-388	713	20	amount	amount	NOUN
ftr-388	713	21	of	of	ADP
ftr-388	713	22	data	datum	NOUN
ftr-388	713	23	the	the	DET
ftr-388	713	24	irs	irs	PROPN
ftr-388	713	25	possesses	possess	VERB
ftr-388	713	26	as	as	ADV
ftr-388	713	27	well	well	ADV
ftr-388	713	28	as	as	ADP
ftr-388	713	29	using	use	VERB
ftr-388	713	30	knowledge	knowledge	NOUN
ftr-388	713	31	garnered	garner	VERB
ftr-388	713	32	from	from	ADP
ftr-388	713	33	existing	exist	VERB
ftr-388	713	34	literature	literature	NOUN
ftr-388	713	35	.	.	PUNCT
ftr-388	714	1	it	it	PRON
ftr-388	714	2	should	should	AUX
ftr-388	714	3	help	help	VERB
ftr-388	714	4	other	other	ADJ
ftr-388	714	5	irs	irs	PROPN
ftr-388	714	6	units	unit	NOUN
ftr-388	714	7	evaluate	evaluate	VERB
ftr-388	714	8	their	their	PRON
ftr-388	714	9	problems	problem	NOUN
ftr-388	714	10	,	,	PUNCT
ftr-388	714	11	suggest	suggest	VERB
ftr-388	714	12	appropriate	appropriate	ADJ
ftr-388	714	13	research	research	NOUN
ftr-388	714	14	,	,	PUNCT
ftr-388	714	15	and	and	CCONJ
ftr-388	714	16	help	help	VERB
ftr-388	714	17	translate	translate	VERB
ftr-388	714	18	that	that	DET
ftr-388	714	19	research	research	NOUN
ftr-388	714	20	.	.	PUNCT
ftr-388	715	1	empirical	empirical	ADJ
ftr-388	715	2	studies	study	NOUN
ftr-388	715	3	should	should	AUX
ftr-388	715	4	extend	extend	VERB
ftr-388	715	5	beyond	beyond	ADP
ftr-388	715	6	laboratory	laboratory	NOUN
ftr-388	715	7	and	and	CCONJ
ftr-388	715	8	survey	survey	VERB
ftr-388	715	9	experiments	experiment	NOUN
ftr-388	715	10	to	to	PART
ftr-388	715	11	include	include	VERB
ftr-388	715	12	developing	develop	VERB
ftr-388	715	13	new	new	ADJ
ftr-388	715	14	methods	method	NOUN
ftr-388	715	15	to	to	ADP
ftr-388	715	16	increasing	increase	VERB
ftr-388	715	17	compliance	compliance	NOUN
ftr-388	715	18	.	.	PUNCT
ftr-388	716	1	this	this	DET
ftr-388	716	2	task	task	NOUN
ftr-388	716	3	involves	involve	VERB
ftr-388	716	4	designing	design	VERB
ftr-388	716	5	and	and	CCONJ
ftr-388	716	6	executing	execute	VERB
ftr-388	716	7	field	field	NOUN
ftr-388	716	8	studies	study	NOUN
ftr-388	716	9	with	with	ADP
ftr-388	716	10	actual	actual	ADJ
ftr-388	716	11	taxpayers	taxpayer	NOUN
ftr-388	716	12	,	,	PUNCT
ftr-388	716	13	such	such	ADJ
ftr-388	716	14	2007	2007	NUM
ftr-388	716	15	]	]	PUNCT
ftr-388	716	16	a	a	DET
ftr-388	716	17	tax	tax	NOUN
ftr-388	716	18	morale	morale	NOUN
ftr-388	716	19	approach	approach	NOUN
ftr-388	716	20	to	to	ADP
ftr-388	716	21	compliance	compliance	NOUN
ftr-388	716	22	629	629	NUM
ftr-388	716	23	as	as	ADP
ftr-388	716	24	those	those	PRON
ftr-388	716	25	done	do	VERB
ftr-388	716	26	in	in	ADP
ftr-388	716	27	minnesota	minnesota	PROPN
ftr-388	716	28	,	,	PUNCT
ftr-388	716	29	or	or	CCONJ
ftr-388	716	30	in	in	ADP
ftr-388	716	31	australia	australia	PROPN
ftr-388	716	32	.	.	PUNCT
ftr-388	717	1	as	as	SCONJ
ftr-388	717	2	the	the	DET
ftr-388	717	3	bsu	bsu	NOUN
ftr-388	717	4	gains	gain	VERB
ftr-388	717	5	more	more	ADJ
ftr-388	717	6	experience92	experience92	NOUN
ftr-388	717	7	and	and	CCONJ
ftr-388	717	8	knowledge	knowledge	NOUN
ftr-388	717	9	,	,	PUNCT
ftr-388	717	10	more	more	ADJ
ftr-388	717	11	of	of	ADP
ftr-388	717	12	its	its	PRON
ftr-388	717	13	efforts	effort	NOUN
ftr-388	717	14	should	should	AUX
ftr-388	717	15	be	be	AUX
ftr-388	717	16	devoted	devote	VERB
ftr-388	717	17	to	to	ADP
ftr-388	717	18	implementing	implement	VERB
ftr-388	717	19	its	its	PRON
ftr-388	717	20	findings	finding	NOUN
ftr-388	717	21	;	;	PUNCT
ftr-388	717	22	designing	design	VERB
ftr-388	717	23	and	and	CCONJ
ftr-388	717	24	conducting	conduct	VERB
ftr-388	717	25	these	these	DET
ftr-388	717	26	experimental	experimental	ADJ
ftr-388	717	27	studies	study	NOUN
ftr-388	717	28	would	would	AUX
ftr-388	717	29	be	be	AUX
ftr-388	717	30	a	a	DET
ftr-388	717	31	first	first	ADJ
ftr-388	717	32	step	step	NOUN
ftr-388	717	33	towards	towards	ADP
ftr-388	717	34	doing	do	VERB
ftr-388	717	35	so	so	ADV
ftr-388	717	36	.	.	PUNCT
ftr-388	718	1	these	these	DET
ftr-388	718	2	trial	trial	NOUN
ftr-388	718	3	experiments	experiment	NOUN
ftr-388	718	4	should	should	AUX
ftr-388	718	5	cover	cover	VERB
ftr-388	718	6	all	all	DET
ftr-388	718	7	aspects	aspect	NOUN
ftr-388	718	8	of	of	ADP
ftr-388	718	9	compliance	compliance	NOUN
ftr-388	718	10	such	such	ADJ
ftr-388	718	11	as	as	ADP
ftr-388	718	12	designing	design	VERB
ftr-388	718	13	forms	form	NOUN
ftr-388	718	14	,	,	PUNCT
ftr-388	718	15	procedures	procedure	NOUN
ftr-388	718	16	for	for	ADP
ftr-388	718	17	personnel	personnel	NOUN
ftr-388	718	18	,	,	PUNCT
ftr-388	718	19	and	and	CCONJ
ftr-388	718	20	educational	educational	ADJ
ftr-388	718	21	material	material	NOUN
ftr-388	718	22	.	.	PUNCT
ftr-388	719	1	b.	b.	PROPN
ftr-388	719	2	educational	educational	ADJ
ftr-388	719	3	/	/	SYM
ftr-388	719	4	training	training	NOUN
ftr-388	719	5	component	component	NOUN
ftr-388	719	6	although	although	SCONJ
ftr-388	719	7	tax	tax	NOUN
ftr-388	719	8	morale	morale	NOUN
ftr-388	719	9	has	have	VERB
ftr-388	719	10	strong	strong	ADJ
ftr-388	719	11	affective	affective	ADJ
ftr-388	719	12	components	component	NOUN
ftr-388	719	13	,	,	PUNCT
ftr-388	719	14	education	education	NOUN
ftr-388	719	15	can	can	AUX
ftr-388	719	16	still	still	ADV
ftr-388	719	17	play	play	VERB
ftr-388	719	18	a	a	DET
ftr-388	719	19	major	major	ADJ
ftr-388	719	20	role	role	NOUN
ftr-388	719	21	in	in	ADP
ftr-388	719	22	maintaining	maintain	VERB
ftr-388	719	23	and	and	CCONJ
ftr-388	719	24	improving	improve	VERB
ftr-388	719	25	compliance	compliance	NOUN
ftr-388	719	26	.	.	PUNCT
ftr-388	720	1	knowledge	knowledge	NOUN
ftr-388	720	2	increases	increase	VERB
ftr-388	720	3	taxpayers	taxpayer	NOUN
ftr-388	720	4	’	’	PART
ftr-388	720	5	sense	sense	NOUN
ftr-388	720	6	of	of	ADP
ftr-388	720	7	control	control	NOUN
ftr-388	720	8	of	of	ADP
ftr-388	720	9	their	their	PRON
ftr-388	720	10	tax	tax	NOUN
ftr-388	720	11	situation	situation	NOUN
ftr-388	720	12	and	and	CCONJ
ftr-388	720	13	also	also	ADV
ftr-388	720	14	increases	increase	VERB
ftr-388	720	15	the	the	DET
ftr-388	720	16	chances	chance	NOUN
ftr-388	720	17	of	of	ADP
ftr-388	720	18	filing	file	VERB
ftr-388	720	19	accurate	accurate	ADJ
ftr-388	720	20	and	and	CCONJ
ftr-388	720	21	timely	timely	ADJ
ftr-388	720	22	returns	return	NOUN
ftr-388	720	23	.	.	PUNCT
ftr-388	721	1	consequently	consequently	ADV
ftr-388	721	2	,	,	PUNCT
ftr-388	721	3	knowledge	knowledge	NOUN
ftr-388	721	4	can	can	AUX
ftr-388	721	5	decrease	decrease	VERB
ftr-388	721	6	feelings	feeling	NOUN
ftr-388	721	7	of	of	ADP
ftr-388	721	8	frustration	frustration	NOUN
ftr-388	721	9	as	as	ADV
ftr-388	721	10	well	well	ADV
ftr-388	721	11	as	as	ADP
ftr-388	721	12	decrease	decrease	VERB
ftr-388	721	13	the	the	DET
ftr-388	721	14	actual	actual	ADJ
ftr-388	721	15	amount	amount	NOUN
ftr-388	721	16	of	of	ADP
ftr-388	721	17	time	time	NOUN
ftr-388	721	18	a	a	DET
ftr-388	721	19	taxpayer	taxpayer	NOUN
ftr-388	721	20	must	must	AUX
ftr-388	721	21	spend	spend	VERB
ftr-388	721	22	on	on	ADP
ftr-388	721	23	taxes	taxis	NOUN
ftr-388	721	24	.	.	PUNCT
ftr-388	722	1	education	education	NOUN
ftr-388	722	2	is	be	AUX
ftr-388	722	3	also	also	ADV
ftr-388	722	4	a	a	DET
ftr-388	722	5	powerful	powerful	ADJ
ftr-388	722	6	tool	tool	NOUN
ftr-388	722	7	for	for	ADP
ftr-388	722	8	increasing	increase	VERB
ftr-388	722	9	taxpayer	taxpayer	NOUN
ftr-388	722	10	morale	morale	NOUN
ftr-388	722	11	by	by	ADP
ftr-388	722	12	strengthening	strengthen	VERB
ftr-388	722	13	feelings	feeling	NOUN
ftr-388	722	14	of	of	ADP
ftr-388	722	15	identity	identity	NOUN
ftr-388	722	16	,	,	PUNCT
ftr-388	722	17	reciprocity	reciprocity	NOUN
ftr-388	722	18	,	,	PUNCT
ftr-388	722	19	fairness	fairness	NOUN
ftr-388	722	20	,	,	PUNCT
ftr-388	722	21	procedural	procedural	ADJ
ftr-388	722	22	justice	justice	NOUN
ftr-388	722	23	.	.	PUNCT
ftr-388	723	1	furthermore	furthermore	ADV
ftr-388	723	2	,	,	PUNCT
ftr-388	723	3	education	education	NOUN
ftr-388	723	4	can	can	AUX
ftr-388	723	5	ensure	ensure	VERB
ftr-388	723	6	that	that	SCONJ
ftr-388	723	7	irs	irs	PROPN
ftr-388	723	8	personnel	personnel	NOUN
ftr-388	723	9	act	act	NOUN
ftr-388	723	10	–	–	PUNCT
ftr-388	723	11	and	and	CCONJ
ftr-388	723	12	are	be	AUX
ftr-388	723	13	perceived	perceive	VERB
ftr-388	723	14	as	as	ADP
ftr-388	723	15	acting	act	VERB
ftr-388	723	16	–	–	PUNCT
ftr-388	723	17	in	in	ADP
ftr-388	723	18	a	a	DET
ftr-388	723	19	fair	fair	ADJ
ftr-388	723	20	manner	manner	NOUN
ftr-388	723	21	which	which	PRON
ftr-388	723	22	is	be	AUX
ftr-388	723	23	essential	essential	ADJ
ftr-388	723	24	for	for	ADP
ftr-388	723	25	tax	tax	NOUN
ftr-388	723	26	morale	morale	NOUN
ftr-388	723	27	.	.	PUNCT
ftr-388	724	1	in	in	ADP
ftr-388	724	2	light	light	NOUN
ftr-388	724	3	of	of	ADP
ftr-388	724	4	education	education	NOUN
ftr-388	724	5	’s	’s	PART
ftr-388	724	6	importance	importance	NOUN
ftr-388	724	7	,	,	PUNCT
ftr-388	724	8	the	the	DET
ftr-388	724	9	bsu	bsu	NOUN
ftr-388	724	10	must	must	AUX
ftr-388	724	11	be	be	AUX
ftr-388	724	12	involved	involve	VERB
ftr-388	724	13	in	in	ADP
ftr-388	724	14	both	both	CCONJ
ftr-388	724	15	internal	internal	ADJ
ftr-388	724	16	and	and	CCONJ
ftr-388	724	17	external	external	ADJ
ftr-388	724	18	education	education	NOUN
ftr-388	724	19	to	to	PART
ftr-388	724	20	meet	meet	VERB
ftr-388	724	21	the	the	DET
ftr-388	724	22	varying	vary	VERB
ftr-388	724	23	needs	need	NOUN
ftr-388	724	24	of	of	ADP
ftr-388	724	25	taxpayers	taxpayer	NOUN
ftr-388	724	26	and	and	CCONJ
ftr-388	724	27	personnel	personnel	NOUN
ftr-388	724	28	.	.	PUNCT
ftr-388	725	1	internal	internal	ADJ
ftr-388	725	2	education	education	NOUN
ftr-388	725	3	includes	include	VERB
ftr-388	725	4	revising	revise	VERB
ftr-388	725	5	irs	irs	PROPN
ftr-388	725	6	procedures	procedure	NOUN
ftr-388	725	7	and	and	CCONJ
ftr-388	725	8	forms	form	NOUN
ftr-388	725	9	;	;	PUNCT
ftr-388	725	10	training	train	VERB
ftr-388	725	11	irs	irs	PROPN
ftr-388	725	12	personnel	personnel	NOUN
ftr-388	725	13	in	in	ADP
ftr-388	725	14	behaviors	behavior	NOUN
ftr-388	725	15	that	that	PRON
ftr-388	725	16	increase	increase	VERB
ftr-388	725	17	compliance	compliance	NOUN
ftr-388	725	18	,	,	PUNCT
ftr-388	725	19	and	and	CCONJ
ftr-388	725	20	developing	develop	VERB
ftr-388	725	21	recommendations	recommendation	NOUN
ftr-388	725	22	for	for	ADP
ftr-388	725	23	congress	congress	PROPN
ftr-388	725	24	.	.	PUNCT
ftr-388	726	1	external	external	ADJ
ftr-388	726	2	education	education	NOUN
ftr-388	726	3	spans	span	VERB
ftr-388	726	4	a	a	DET
ftr-388	726	5	vast	vast	ADJ
ftr-388	726	6	spectrum	spectrum	NOUN
ftr-388	726	7	of	of	ADP
ftr-388	726	8	long	long	ADJ
ftr-388	726	9	-	-	PUNCT
ftr-388	726	10	term	term	NOUN
ftr-388	726	11	and	and	CCONJ
ftr-388	726	12	short	short	ADJ
ftr-388	726	13	-	-	PUNCT
ftr-388	726	14	term	term	NOUN
ftr-388	726	15	educational	educational	ADJ
ftr-388	726	16	programs	program	NOUN
ftr-388	726	17	for	for	ADP
ftr-388	726	18	all	all	DET
ftr-388	726	19	ages	age	NOUN
ftr-388	726	20	of	of	ADP
ftr-388	726	21	people	people	NOUN
ftr-388	726	22	,	,	PUNCT
ftr-388	726	23	from	from	ADP
ftr-388	726	24	children	child	NOUN
ftr-388	726	25	to	to	ADP
ftr-388	726	26	the	the	DET
ftr-388	726	27	elderly	elderly	ADJ
ftr-388	726	28	,	,	PUNCT
ftr-388	726	29	and	and	CCONJ
ftr-388	726	30	all	all	DET
ftr-388	726	31	types	type	NOUN
ftr-388	726	32	of	of	ADP
ftr-388	726	33	taxpayers	taxpayer	NOUN
ftr-388	726	34	–	–	PUNCT
ftr-388	726	35	from	from	ADP
ftr-388	726	36	unsophisticated	unsophisticated	ADJ
ftr-388	726	37	individuals	individual	NOUN
ftr-388	726	38	to	to	ADP
ftr-388	726	39	tax	tax	NOUN
ftr-388	726	40	preparers	preparer	NOUN
ftr-388	726	41	.	.	PUNCT
ftr-388	727	1	the	the	DET
ftr-388	727	2	irs	irs	PROPN
ftr-388	727	3	needs	need	VERB
ftr-388	727	4	a	a	DET
ftr-388	727	5	range	range	NOUN
ftr-388	727	6	of	of	ADP
ftr-388	727	7	educational	educational	ADJ
ftr-388	727	8	programs	program	NOUN
ftr-388	727	9	to	to	PART
ftr-388	727	10	meet	meet	VERB
ftr-388	727	11	the	the	DET
ftr-388	727	12	various	various	ADJ
ftr-388	727	13	needs	need	NOUN
ftr-388	727	14	of	of	ADP
ftr-388	727	15	taxpayers	taxpayer	NOUN
ftr-388	727	16	.	.	PUNCT
ftr-388	728	1	different	different	ADJ
ftr-388	728	2	portions	portion	NOUN
ftr-388	728	3	of	of	ADP
ftr-388	728	4	the	the	DET
ftr-388	728	5	population	population	NOUN
ftr-388	728	6	not	not	PART
ftr-388	728	7	only	only	ADV
ftr-388	728	8	have	have	VERB
ftr-388	728	9	different	different	ADJ
ftr-388	728	10	learning	learning	NOUN
ftr-388	728	11	styles	style	NOUN
ftr-388	728	12	,	,	PUNCT
ftr-388	728	13	but	but	CCONJ
ftr-388	728	14	different	different	ADJ
ftr-388	728	15	tax	tax	NOUN
ftr-388	728	16	issues	issue	NOUN
ftr-388	728	17	,	,	PUNCT
ftr-388	728	18	different	different	ADJ
ftr-388	728	19	psychological	psychological	ADJ
ftr-388	728	20	motivations	motivation	NOUN
ftr-388	728	21	,	,	PUNCT
ftr-388	728	22	and	and	CCONJ
ftr-388	728	23	differing	differ	VERB
ftr-388	728	24	social	social	ADJ
ftr-388	728	25	norms	norm	NOUN
ftr-388	728	26	.	.	PUNCT
ftr-388	729	1	the	the	DET
ftr-388	729	2	bsu	bsu	NOUN
ftr-388	729	3	should	should	AUX
ftr-388	729	4	develop	develop	VERB
ftr-388	729	5	some	some	PRON
ftr-388	729	6	of	of	ADP
ftr-388	729	7	these	these	DET
ftr-388	729	8	programs	program	NOUN
ftr-388	729	9	in	in	ADP
ftr-388	729	10	cooperation	cooperation	NOUN
ftr-388	729	11	with	with	ADP
ftr-388	729	12	other	other	ADJ
ftr-388	729	13	institutions	institution	NOUN
ftr-388	729	14	.	.	PUNCT
ftr-388	730	1	for	for	ADP
ftr-388	730	2	example	example	NOUN
ftr-388	730	3	,	,	PUNCT
ftr-388	730	4	it	it	PRON
ftr-388	730	5	could	could	AUX
ftr-388	730	6	partner	partner	VERB
ftr-388	730	7	with	with	ADP
ftr-388	730	8	university	university	NOUN
ftr-388	730	9	departments	department	NOUN
ftr-388	730	10	such	such	ADJ
ftr-388	730	11	as	as	ADP
ftr-388	730	12	an	an	DET
ftr-388	730	13	education	education	NOUN
ftr-388	730	14	department	department	NOUN
ftr-388	730	15	to	to	PART
ftr-388	730	16	design	design	VERB
ftr-388	730	17	curriculum	curriculum	NOUN
ftr-388	730	18	or	or	CCONJ
ftr-388	730	19	it	it	PRON
ftr-388	730	20	could	could	AUX
ftr-388	730	21	work	work	VERB
ftr-388	730	22	with	with	ADP
ftr-388	730	23	law	law	NOUN
ftr-388	730	24	school	school	NOUN
ftr-388	730	25	organizations	organization	NOUN
ftr-388	730	26	such	such	ADJ
ftr-388	730	27	as	as	ADP
ftr-388	730	28	georgetown	georgetown	PROPN
ftr-388	730	29	’s	’s	PART
ftr-388	730	30	street	street	PROPN
ftr-388	730	31	law	law	PROPN
ftr-388	730	32	program	program	NOUN
ftr-388	730	33	.	.	PUNCT
ftr-388	731	1	it	it	PRON
ftr-388	731	2	could	could	AUX
ftr-388	731	3	also	also	ADV
ftr-388	731	4	work	work	VERB
ftr-388	731	5	with	with	ADP
ftr-388	731	6	professional	professional	ADJ
ftr-388	731	7	accounting	accounting	NOUN
ftr-388	731	8	and	and	CCONJ
ftr-388	731	9	legal	legal	ADJ
ftr-388	731	10	organizations	organization	NOUN
ftr-388	731	11	such	such	ADJ
ftr-388	731	12	as	as	ADP
ftr-388	731	13	the	the	DET
ftr-388	731	14	tax	tax	NOUN
ftr-388	731	15	or	or	CCONJ
ftr-388	731	16	legal	legal	ADJ
ftr-388	731	17	education	education	NOUN
ftr-388	731	18	sections	section	NOUN
ftr-388	731	19	of	of	ADP
ftr-388	731	20	the	the	DET
ftr-388	731	21	aba	aba	PROPN
ftr-388	731	22	.	.	PUNCT
ftr-388	732	1	the	the	DET
ftr-388	732	2	irs	irs	PROPN
ftr-388	732	3	already	already	ADV
ftr-388	732	4	engages	engage	VERB
ftr-388	732	5	in	in	ADP
ftr-388	732	6	some	some	DET
ftr-388	732	7	educational	educational	ADJ
ftr-388	732	8	programs	program	NOUN
ftr-388	732	9	and	and	CCONJ
ftr-388	732	10	literature	literature	NOUN
ftr-388	732	11	.	.	PUNCT
ftr-388	733	1	for	for	ADP
ftr-388	733	2	example	example	NOUN
ftr-388	733	3	,	,	PUNCT
ftr-388	733	4	it	it	PRON
ftr-388	733	5	has	have	AUX
ftr-388	733	6	published	publish	VERB
ftr-388	733	7	a	a	DET
ftr-388	733	8	series	series	NOUN
ftr-388	733	9	of	of	ADP
ftr-388	733	10	“	"	PUNCT
ftr-388	733	11	fact	fact	NOUN
ftr-388	733	12	sheets	sheet	NOUN
ftr-388	733	13	”	"	PUNCT
ftr-388	733	14	on	on	ADP
ftr-388	733	15	topics	topic	NOUN
ftr-388	733	16	that	that	PRON
ftr-388	733	17	affect	affect	VERB
ftr-388	733	18	many	many	ADJ
ftr-388	733	19	taxpayers	taxpayer	NOUN
ftr-388	733	20	such	such	ADJ
ftr-388	733	21	as	as	ADP
ftr-388	733	22	travel	travel	NOUN
ftr-388	733	23	/	/	SYM
ftr-388	733	24	entertainment	entertainment	NOUN
ftr-388	733	25	expenses	expense	NOUN
ftr-388	733	26	,	,	PUNCT
ftr-388	733	27	the	the	DET
ftr-388	733	28	eitc	eitc	NOUN
ftr-388	733	29	,	,	PUNCT
ftr-388	733	30	tax	tax	NOUN
ftr-388	733	31	tips	tip	NOUN
ftr-388	733	32	(	(	PUNCT
ftr-388	733	33	such	such	ADJ
ftr-388	733	34	as	as	ADP
ftr-388	733	35	for	for	ADP
ftr-388	733	36	the	the	DET
ftr-388	733	37	treatment	treatment	NOUN
ftr-388	733	38	of	of	ADP
ftr-388	733	39	a	a	DET
ftr-388	733	40	child	child	NOUN
ftr-388	733	41	’s	’s	PART
ftr-388	733	42	investment	investment	NOUN
ftr-388	733	43	income	income	NOUN
ftr-388	733	44	)	)	PUNCT
ftr-388	733	45	as	as	ADV
ftr-388	733	46	well	well	ADV
ftr-388	733	47	as	as	ADP
ftr-388	733	48	radio	radio	NOUN
ftr-388	733	49	public	public	ADJ
ftr-388	733	50	service	service	NOUN
ftr-388	733	51	announcements	announcement	NOUN
ftr-388	733	52	(	(	PUNCT
ftr-388	733	53	in	in	ADP
ftr-388	733	54	english	english	PROPN
ftr-388	733	55	and	and	CCONJ
ftr-388	733	56	spanish	spanish	ADJ
ftr-388	733	57	,	,	PUNCT
ftr-388	733	58	as	as	ADV
ftr-388	733	59	well	well	ADV
ftr-388	733	60	as	as	ADP
ftr-388	733	61	country	country	NOUN
ftr-388	733	62	and	and	CCONJ
ftr-388	733	63	western	western	ADJ
ftr-388	733	64	92	92	NUM
ftr-388	733	65	.	.	PUNCT
ftr-388	734	1	see	see	VERB
ftr-388	734	2	michael	michael	PROPN
ftr-388	734	3	wenzel	wenzel	PROPN
ftr-388	734	4	,	,	PUNCT
ftr-388	734	5	a	a	DET
ftr-388	734	6	letter	letter	NOUN
ftr-388	734	7	from	from	ADP
ftr-388	734	8	the	the	DET
ftr-388	734	9	tax	tax	NOUN
ftr-388	734	10	office	office	NOUN
ftr-388	734	11	:	:	PUNCT
ftr-388	734	12	compliance	compliance	NOUN
ftr-388	734	13	effects	effect	NOUN
ftr-388	734	14	of	of	ADP
ftr-388	734	15	informational	informational	ADJ
ftr-388	734	16	and	and	CCONJ
ftr-388	734	17	interpersonal	interpersonal	ADJ
ftr-388	734	18	justice	justice	NOUN
ftr-388	734	19	,	,	PUNCT
ftr-388	734	20	19	19	NUM
ftr-388	734	21	soc	soc	NOUN
ftr-388	734	22	.	.	PUNCT
ftr-388	735	1	just	just	ADV
ftr-388	735	2	.	.	PUNCT
ftr-388	736	1	res	re	NOUN
ftr-388	736	2	.	.	PUNCT
ftr-388	737	1	345	345	NUM
ftr-388	737	2	(	(	PUNCT
ftr-388	737	3	2006	2006	NUM
ftr-388	737	4	)	)	PUNCT
ftr-388	737	5	.	.	PUNCT
ftr-388	738	1	630	630	NUM
ftr-388	738	2	florida	florida	PROPN
ftr-388	738	3	tax	tax	NOUN
ftr-388	738	4	review	review	NOUN
ftr-388	738	5	[	[	X
ftr-388	738	6	vol	vol	NOUN
ftr-388	738	7	.	.	NOUN
ftr-388	738	8	8:6	8:6	NUM
ftr-388	738	9	format	format	NOUN
ftr-388	738	10	)	)	PUNCT
ftr-388	738	11	.	.	PUNCT
ftr-388	739	1	education	education	NOUN
ftr-388	739	2	and	and	CCONJ
ftr-388	739	3	outreach	outreach	NOUN
ftr-388	739	4	programs	program	NOUN
ftr-388	739	5	developed	develop	VERB
ftr-388	739	6	in	in	ADP
ftr-388	739	7	connection	connection	NOUN
ftr-388	739	8	with93	with93	NOUN
ftr-388	739	9	outside	outside	ADJ
ftr-388	739	10	experts	expert	NOUN
ftr-388	739	11	could	could	AUX
ftr-388	739	12	improve	improve	VERB
ftr-388	739	13	the	the	DET
ftr-388	739	14	focus	focus	NOUN
ftr-388	739	15	and	and	CCONJ
ftr-388	739	16	effectiveness	effectiveness	NOUN
ftr-388	739	17	of	of	ADP
ftr-388	739	18	these	these	DET
ftr-388	739	19	programs	program	NOUN
ftr-388	739	20	.	.	PUNCT
ftr-388	740	1	b.	b.	PROPN
ftr-388	740	2	adopt	adopt	VERB
ftr-388	740	3	a	a	DET
ftr-388	740	4	“	"	PUNCT
ftr-388	740	5	tax	tax	NOUN
ftr-388	740	6	morale	morale	NOUN
ftr-388	740	7	”	"	PUNCT
ftr-388	740	8	model	model	NOUN
ftr-388	740	9	the	the	DET
ftr-388	740	10	irs	irs	PROPN
ftr-388	740	11	should	should	AUX
ftr-388	740	12	adopt	adopt	VERB
ftr-388	740	13	a	a	DET
ftr-388	740	14	regulatory	regulatory	ADJ
ftr-388	740	15	model	model	NOUN
ftr-388	740	16	that	that	PRON
ftr-388	740	17	incorporates	incorporate	VERB
ftr-388	740	18	the	the	DET
ftr-388	740	19	findings	finding	NOUN
ftr-388	740	20	of	of	ADP
ftr-388	740	21	behavioral	behavioral	ADJ
ftr-388	740	22	compliance	compliance	NOUN
ftr-388	740	23	research	research	NOUN
ftr-388	740	24	.	.	PUNCT
ftr-388	741	1	unlike	unlike	ADP
ftr-388	741	2	the	the	DET
ftr-388	741	3	traditional	traditional	ADJ
ftr-388	741	4	compliance	compliance	NOUN
ftr-388	741	5	model	model	NOUN
ftr-388	741	6	,	,	PUNCT
ftr-388	741	7	focused	focus	VERB
ftr-388	741	8	on	on	ADP
ftr-388	741	9	enforcement	enforcement	NOUN
ftr-388	741	10	via	via	ADP
ftr-388	741	11	penalties	penalty	NOUN
ftr-388	741	12	,	,	PUNCT
ftr-388	741	13	this	this	DET
ftr-388	741	14	model	model	NOUN
ftr-388	741	15	,	,	PUNCT
ftr-388	741	16	acknowledging	acknowledge	VERB
ftr-388	741	17	internal	internal	ADJ
ftr-388	741	18	taxpayer	taxpayer	NOUN
ftr-388	741	19	motivation	motivation	NOUN
ftr-388	741	20	for	for	ADP
ftr-388	741	21	compliance	compliance	NOUN
ftr-388	741	22	,	,	PUNCT
ftr-388	741	23	emphasizes	emphasize	VERB
ftr-388	741	24	a	a	DET
ftr-388	741	25	more	more	ADV
ftr-388	741	26	individualized	individualized	ADJ
ftr-388	741	27	carrot	carrot	NOUN
ftr-388	741	28	and	and	CCONJ
ftr-388	741	29	stick	stick	NOUN
ftr-388	741	30	approach	approach	NOUN
ftr-388	741	31	.	.	PUNCT
ftr-388	742	1	it	it	PRON
ftr-388	742	2	recognizes	recognize	VERB
ftr-388	742	3	that	that	SCONJ
ftr-388	742	4	different	different	ADJ
ftr-388	742	5	taxpayers	taxpayer	NOUN
ftr-388	742	6	have	have	VERB
ftr-388	742	7	different	different	ADJ
ftr-388	742	8	taxpaying	taxpaying	NOUN
ftr-388	742	9	attitudes	attitude	NOUN
ftr-388	742	10	and	and	CCONJ
ftr-388	742	11	behaviors	behavior	NOUN
ftr-388	742	12	;	;	PUNCT
ftr-388	742	13	that	that	SCONJ
ftr-388	742	14	these	these	DET
ftr-388	742	15	attitudes	attitude	NOUN
ftr-388	742	16	and	and	CCONJ
ftr-388	742	17	behaviors	behavior	NOUN
ftr-388	742	18	change	change	VERB
ftr-388	742	19	over	over	ADP
ftr-388	742	20	time	time	NOUN
ftr-388	742	21	,	,	PUNCT
ftr-388	742	22	and	and	CCONJ
ftr-388	742	23	that	that	SCONJ
ftr-388	742	24	these	these	DET
ftr-388	742	25	attitudes	attitude	NOUN
ftr-388	742	26	and	and	CCONJ
ftr-388	742	27	behaviors	behavior	NOUN
ftr-388	742	28	are	be	AUX
ftr-388	742	29	affected	affect	VERB
ftr-388	742	30	by	by	ADP
ftr-388	742	31	interactions	interaction	NOUN
ftr-388	742	32	with	with	ADP
ftr-388	742	33	others	other	NOUN
ftr-388	742	34	,	,	PUNCT
ftr-388	742	35	including	include	VERB
ftr-388	742	36	the	the	DET
ftr-388	742	37	tax	tax	NOUN
ftr-388	742	38	authority	authority	NOUN
ftr-388	742	39	.	.	PUNCT
ftr-388	743	1	the	the	DET
ftr-388	743	2	model	model	NOUN
ftr-388	743	3	seeks	seek	VERB
ftr-388	743	4	to	to	PART
ftr-388	743	5	make	make	VERB
ftr-388	743	6	compliance	compliance	NOUN
ftr-388	743	7	easier	easy	ADJ
ftr-388	743	8	for	for	ADP
ftr-388	743	9	taxpayers	taxpayer	NOUN
ftr-388	743	10	,	,	PUNCT
ftr-388	743	11	but	but	CCONJ
ftr-388	743	12	strictly	strictly	ADV
ftr-388	743	13	enforce	enforce	VERB
ftr-388	743	14	penalties	penalty	NOUN
ftr-388	743	15	when	when	SCONJ
ftr-388	743	16	they	they	PRON
ftr-388	743	17	fail	fail	VERB
ftr-388	743	18	to	to	PART
ftr-388	743	19	comply	comply	VERB
ftr-388	743	20	.	.	PUNCT
ftr-388	744	1	in	in	ADP
ftr-388	744	2	devising	devise	VERB
ftr-388	744	3	its	its	PRON
ftr-388	744	4	model	model	NOUN
ftr-388	744	5	the	the	DET
ftr-388	744	6	irs	irs	PROPN
ftr-388	744	7	should	should	AUX
ftr-388	744	8	not	not	PART
ftr-388	744	9	only	only	ADV
ftr-388	744	10	evaluate	evaluate	VERB
ftr-388	744	11	the	the	DET
ftr-388	744	12	tax	tax	NOUN
ftr-388	744	13	morale	morale	NOUN
ftr-388	744	14	literature	literature	NOUN
ftr-388	744	15	but	but	CCONJ
ftr-388	744	16	consult	consult	VERB
ftr-388	744	17	other	other	ADJ
ftr-388	744	18	tax	tax	NOUN
ftr-388	744	19	authorities	authority	NOUN
ftr-388	744	20	that	that	PRON
ftr-388	744	21	have	have	AUX
ftr-388	744	22	instituted	institute	VERB
ftr-388	744	23	such	such	ADJ
ftr-388	744	24	models	model	NOUN
ftr-388	744	25	(	(	PUNCT
ftr-388	744	26	such	such	ADJ
ftr-388	744	27	as	as	ADP
ftr-388	744	28	australia	australia	PROPN
ftr-388	744	29	and	and	CCONJ
ftr-388	744	30	new	new	PROPN
ftr-388	744	31	zealand	zealand	PROPN
ftr-388	744	32	)	)	PUNCT
ftr-388	744	33	.	.	PUNCT
ftr-388	745	1	c.	c.	PROPN
ftr-388	745	2	establish	establish	VERB
ftr-388	745	3	educational	educational	ADJ
ftr-388	745	4	and	and	CCONJ
ftr-388	745	5	media	medium	NOUN
ftr-388	745	6	programs	program	NOUN
ftr-388	745	7	1	1	NUM
ftr-388	745	8	.	.	PUNCT
ftr-388	745	9	rationale	rationale	NOUN
ftr-388	745	10	knowledge	knowledge	NOUN
ftr-388	745	11	of	of	ADP
ftr-388	745	12	mere	mere	ADJ
ftr-388	745	13	facts	fact	NOUN
ftr-388	745	14	does	do	AUX
ftr-388	745	15	not	not	PART
ftr-388	745	16	necessarily	necessarily	ADV
ftr-388	745	17	change	change	VERB
ftr-388	745	18	people	people	NOUN
ftr-388	745	19	’s	’s	PART
ftr-388	745	20	attitudes	attitude	NOUN
ftr-388	745	21	nor	nor	CCONJ
ftr-388	745	22	increase	increase	VERB
ftr-388	745	23	their	their	PRON
ftr-388	745	24	compliance	compliance	NOUN
ftr-388	745	25	with	with	ADP
ftr-388	745	26	norms	norm	NOUN
ftr-388	745	27	or	or	CCONJ
ftr-388	745	28	laws	law	NOUN
ftr-388	745	29	since	since	SCONJ
ftr-388	745	30	people	people	NOUN
ftr-388	745	31	are	be	AUX
ftr-388	745	32	often	often	ADV
ftr-388	745	33	guided	guide	VERB
ftr-388	745	34	by	by	ADP
ftr-388	745	35	heuristics	heuristic	NOUN
ftr-388	745	36	,	,	PUNCT
ftr-388	745	37	cognitive	cognitive	ADJ
ftr-388	745	38	processes	process	NOUN
ftr-388	745	39	and	and	CCONJ
ftr-388	745	40	other	other	ADJ
ftr-388	745	41	short	short	ADJ
ftr-388	745	42	cuts	cut	NOUN
ftr-388	745	43	or	or	CCONJ
ftr-388	745	44	rules	rule	NOUN
ftr-388	745	45	of	of	ADP
ftr-388	745	46	thumbs	thumb	NOUN
ftr-388	745	47	rather	rather	ADV
ftr-388	745	48	than	than	ADP
ftr-388	745	49	by	by	ADP
ftr-388	745	50	rational	rational	ADJ
ftr-388	745	51	thought	thought	NOUN
ftr-388	745	52	.	.	PUNCT
ftr-388	746	1	at	at	ADP
ftr-388	746	2	first	first	ADJ
ftr-388	746	3	glance	glance	NOUN
ftr-388	746	4	,	,	PUNCT
ftr-388	746	5	then	then	ADV
ftr-388	746	6	,	,	PUNCT
ftr-388	746	7	it	it	PRON
ftr-388	746	8	might	might	AUX
ftr-388	746	9	seem	seem	VERB
ftr-388	746	10	that	that	SCONJ
ftr-388	746	11	there	there	PRON
ftr-388	746	12	is	be	VERB
ftr-388	746	13	little	little	ADJ
ftr-388	746	14	role	role	NOUN
ftr-388	746	15	for	for	ADP
ftr-388	746	16	education	education	NOUN
ftr-388	746	17	.	.	PUNCT
ftr-388	747	1	this	this	PRON
ftr-388	747	2	is	be	AUX
ftr-388	747	3	not	not	PART
ftr-388	747	4	the	the	DET
ftr-388	747	5	case	case	NOUN
ftr-388	747	6	.	.	PUNCT
ftr-388	748	1	people	people	NOUN
ftr-388	748	2	can	can	AUX
ftr-388	748	3	be	be	AUX
ftr-388	748	4	trained	train	VERB
ftr-388	748	5	to	to	PART
ftr-388	748	6	think	think	VERB
ftr-388	748	7	logically	logically	ADV
ftr-388	748	8	.	.	PUNCT
ftr-388	749	1	furthermore	furthermore	ADV
ftr-388	749	2	,	,	PUNCT
ftr-388	749	3	the	the	PRON
ftr-388	749	4	more	more	ADV
ftr-388	749	5	they	they	PRON
ftr-388	749	6	know	know	VERB
ftr-388	749	7	about	about	ADP
ftr-388	749	8	a	a	DET
ftr-388	749	9	subject	subject	NOUN
ftr-388	749	10	,	,	PUNCT
ftr-388	749	11	the	the	PRON
ftr-388	749	12	easier	easy	ADJ
ftr-388	749	13	it	it	PRON
ftr-388	749	14	is	be	AUX
ftr-388	749	15	for	for	SCONJ
ftr-388	749	16	them	they	PRON
ftr-388	749	17	to	to	PART
ftr-388	749	18	think	think	VERB
ftr-388	749	19	and	and	CCONJ
ftr-388	749	20	act	act	VERB
ftr-388	749	21	based	base	VERB
ftr-388	749	22	on	on	ADP
ftr-388	749	23	logic	logic	NOUN
ftr-388	749	24	and	and	CCONJ
ftr-388	749	25	information	information	NOUN
ftr-388	749	26	and	and	CCONJ
ftr-388	749	27	not	not	PART
ftr-388	749	28	on	on	ADP
ftr-388	749	29	unexamined	unexamined	ADJ
ftr-388	749	30	biases	bias	NOUN
ftr-388	749	31	,	,	PUNCT
ftr-388	749	32	frames	frame	NOUN
ftr-388	749	33	,	,	PUNCT
ftr-388	749	34	and	and	CCONJ
ftr-388	749	35	other	other	ADJ
ftr-388	749	36	unconscious	unconscious	ADJ
ftr-388	749	37	cognitive	cognitive	ADJ
ftr-388	749	38	processes	process	NOUN
ftr-388	749	39	.	.	PUNCT
ftr-388	750	1	more	more	ADV
ftr-388	750	2	importantly	importantly	ADV
ftr-388	750	3	,	,	PUNCT
ftr-388	750	4	information	information	NOUN
ftr-388	750	5	can	can	AUX
ftr-388	750	6	influence	influence	VERB
ftr-388	750	7	these	these	DET
ftr-388	750	8	very	very	ADJ
ftr-388	750	9	processes	process	NOUN
ftr-388	750	10	as	as	ADV
ftr-388	750	11	well	well	ADV
ftr-388	750	12	as	as	ADP
ftr-388	750	13	both	both	CCONJ
ftr-388	750	14	social	social	ADJ
ftr-388	750	15	and	and	CCONJ
ftr-388	750	16	personal	personal	ADJ
ftr-388	750	17	norms	norm	NOUN
ftr-388	750	18	.	.	PUNCT
ftr-388	751	1	education	education	NOUN
ftr-388	751	2	enhances	enhance	VERB
ftr-388	751	3	compliance	compliance	NOUN
ftr-388	751	4	in	in	ADP
ftr-388	751	5	a	a	DET
ftr-388	751	6	variety	variety	NOUN
ftr-388	751	7	of	of	ADP
ftr-388	751	8	ways	way	NOUN
ftr-388	751	9	.	.	PUNCT
ftr-388	752	1	most	most	ADV
ftr-388	752	2	obviously	obviously	ADV
ftr-388	752	3	,	,	PUNCT
ftr-388	752	4	people	people	NOUN
ftr-388	752	5	make	make	VERB
ftr-388	752	6	fewer	few	ADJ
ftr-388	752	7	unintentional	unintentional	ADJ
ftr-388	752	8	mistakes	mistake	NOUN
ftr-388	752	9	the	the	PRON
ftr-388	752	10	more	more	ADV
ftr-388	752	11	they	they	PRON
ftr-388	752	12	know	know	VERB
ftr-388	752	13	.	.	PUNCT
ftr-388	753	1	they	they	PRON
ftr-388	753	2	also	also	ADV
ftr-388	753	3	will	will	AUX
ftr-388	753	4	be	be	AUX
ftr-388	753	5	less	less	ADV
ftr-388	753	6	frustrated	frustrated	ADJ
ftr-388	753	7	when	when	SCONJ
ftr-388	753	8	trying	try	VERB
ftr-388	753	9	to	to	PART
ftr-388	753	10	comply	comply	VERB
ftr-388	753	11	with	with	ADP
ftr-388	753	12	the	the	DET
ftr-388	753	13	tax	tax	NOUN
ftr-388	753	14	laws	law	NOUN
ftr-388	753	15	.	.	PUNCT
ftr-388	754	1	knowledge	knowledge	NOUN
ftr-388	754	2	gained	gain	VERB
ftr-388	754	3	from	from	ADP
ftr-388	754	4	education	education	NOUN
ftr-388	754	5	should	should	AUX
ftr-388	754	6	also	also	ADV
ftr-388	754	7	decrease	decrease	VERB
ftr-388	754	8	a	a	DET
ftr-388	754	9	taxpayer	taxpayer	NOUN
ftr-388	754	10	’s	’s	PART
ftr-388	754	11	time	time	NOUN
ftr-388	754	12	spent	spend	VERB
ftr-388	754	13	on	on	ADP
ftr-388	754	14	taxes	taxis	NOUN
ftr-388	754	15	which	which	PRON
ftr-388	754	16	should	should	AUX
ftr-388	754	17	also	also	ADV
ftr-388	754	18	decrease	decrease	VERB
ftr-388	754	19	frustration	frustration	NOUN
ftr-388	754	20	and	and	CCONJ
ftr-388	754	21	increase	increase	VERB
ftr-388	754	22	compliance	compliance	NOUN
ftr-388	754	23	.	.	PUNCT
ftr-388	755	1	research	research	NOUN
ftr-388	755	2	shows	show	VERB
ftr-388	755	3	that	that	SCONJ
ftr-388	755	4	93	93	NUM
ftr-388	755	5	.	.	PUNCT
ftr-388	756	1	see	see	VERB
ftr-388	756	2	e.g.	e.g.	ADV
ftr-388	756	3	,	,	PUNCT
ftr-388	756	4	irs	irs	PROPN
ftr-388	756	5	fact	fact	NOUN
ftr-388	756	6	sheet	sheet	NOUN
ftr-388	756	7	fs-207	fs-207	NOUN
ftr-388	756	8	-	-	PUNCT
ftr-388	756	9	10	10	NUM
ftr-388	756	10	(	(	PUNCT
ftr-388	756	11	jan	jan	PROPN
ftr-388	756	12	.	.	PROPN
ftr-388	756	13	2007	2007	NUM
ftr-388	756	14	,	,	PUNCT
ftr-388	756	15	updated	update	VERB
ftr-388	756	16	2/14/07	2/14/07	NUM
ftr-388	756	17	)	)	PUNCT
ftr-388	756	18	,	,	PUNCT
ftr-388	756	19	deducting	deduct	VERB
ftr-388	756	20	travel	travel	NOUN
ftr-388	756	21	,	,	PUNCT
ftr-388	756	22	entertainment	entertainment	NOUN
ftr-388	756	23	and	and	CCONJ
ftr-388	756	24	gift	gift	NOUN
ftr-388	756	25	expenses	expense	NOUN
ftr-388	756	26	at	at	ADP
ftr-388	756	27	www.irs.gov	www.irs.gov	PROPN
ftr-388	756	28	(	(	PUNCT
ftr-388	756	29	following	follow	VERB
ftr-388	756	30	“	"	PUNCT
ftr-388	756	31	newsroom	newsroom	NOUN
ftr-388	756	32	”	"	PUNCT
ftr-388	756	33	hyperlink	hyperlink	NOUN
ftr-388	756	34	;	;	PUNCT
ftr-388	756	35	then	then	ADV
ftr-388	756	36	follow	follow	VERB
ftr-388	756	37	“	"	PUNCT
ftr-388	756	38	fact	fact	NOUN
ftr-388	756	39	sheet	sheet	NOUN
ftr-388	756	40	”	"	PUNCT
ftr-388	756	41	hyperlink	hyperlink	NOUN
ftr-388	756	42	)	)	PUNCT
ftr-388	756	43	;	;	PUNCT
ftr-388	756	44	irs	irs	PROPN
ftr-388	756	45	radio	radio	NOUN
ftr-388	756	46	psas	psas	NOUN
ftr-388	756	47	at	at	ADP
ftr-388	756	48	www.irs.gov	www.irs.gov	PROPN
ftr-388	756	49	(	(	PUNCT
ftr-388	756	50	follow	follow	VERB
ftr-388	756	51	“	"	PUNCT
ftr-388	756	52	newsroom	newsroom	NOUN
ftr-388	756	53	”	"	PUNCT
ftr-388	756	54	hyperlink	hyperlink	NOUN
ftr-388	756	55	;	;	PUNCT
ftr-388	756	56	then	then	ADV
ftr-388	756	57	follow	follow	VERB
ftr-388	756	58	“	"	PUNCT
ftr-388	756	59	207	207	NUM
ftr-388	756	60	irs	irs	PROPN
ftr-388	756	61	radio	radio	NOUN
ftr-388	756	62	psas	psas	NOUN
ftr-388	756	63	”	"	PUNCT
ftr-388	756	64	hyperlink	hyperlink	NOUN
ftr-388	756	65	)	)	PUNCT
ftr-388	756	66	;	;	PUNCT
ftr-388	756	67	tax	tax	NOUN
ftr-388	756	68	tips	tip	NOUN
ftr-388	756	69	at	at	ADP
ftr-388	756	70	www.irs.gov	www.irs.gov	PROPN
ftr-388	756	71	(	(	PUNCT
ftr-388	756	72	follow	follow	VERB
ftr-388	756	73	“	"	PUNCT
ftr-388	756	74	newsroom	newsroom	NOUN
ftr-388	756	75	”	"	PUNCT
ftr-388	756	76	hyperlink	hyperlink	NOUN
ftr-388	756	77	;	;	PUNCT
ftr-388	756	78	then	then	ADV
ftr-388	756	79	follow	follow	VERB
ftr-388	756	80	tax	tax	NOUN
ftr-388	756	81	tips	tip	NOUN
ftr-388	756	82	)	)	PUNCT
ftr-388	756	83	.	.	PUNCT
ftr-388	757	1	2007	2007	NUM
ftr-388	757	2	]	]	PUNCT
ftr-388	757	3	a	a	DET
ftr-388	757	4	tax	tax	NOUN
ftr-388	757	5	morale	morale	NOUN
ftr-388	757	6	approach	approach	NOUN
ftr-388	757	7	to	to	ADP
ftr-388	757	8	compliance	compliance	NOUN
ftr-388	757	9	631	631	NUM
ftr-388	757	10	education	education	NOUN
ftr-388	757	11	also	also	ADV
ftr-388	757	12	enhances	enhance	VERB
ftr-388	757	13	compliance	compliance	NOUN
ftr-388	757	14	in	in	ADP
ftr-388	757	15	more	more	ADV
ftr-388	757	16	complicated	complicated	ADJ
ftr-388	757	17	ways	way	NOUN
ftr-388	757	18	that	that	PRON
ftr-388	757	19	increase	increase	VERB
ftr-388	757	20	tax	tax	NOUN
ftr-388	757	21	morale	morale	NOUN
ftr-388	757	22	.	.	PUNCT
ftr-388	758	1	various	various	ADJ
ftr-388	758	2	techniques	technique	NOUN
ftr-388	758	3	can	can	AUX
ftr-388	758	4	encourage	encourage	VERB
ftr-388	758	5	tax	tax	NOUN
ftr-388	758	6	morale	morale	NOUN
ftr-388	758	7	in	in	ADP
ftr-388	758	8	the	the	DET
ftr-388	758	9	short	short	ADJ
ftr-388	758	10	term	term	NOUN
ftr-388	758	11	,	,	PUNCT
ftr-388	758	12	but	but	CCONJ
ftr-388	758	13	as	as	SCONJ
ftr-388	758	14	the	the	DET
ftr-388	758	15	literature	literature	NOUN
ftr-388	758	16	review	review	NOUN
ftr-388	758	17	has	have	AUX
ftr-388	758	18	shown	show	VERB
ftr-388	758	19	,	,	PUNCT
ftr-388	758	20	many	many	ADJ
ftr-388	758	21	of	of	ADP
ftr-388	758	22	the	the	DET
ftr-388	758	23	attitudes	attitude	NOUN
ftr-388	758	24	and	and	CCONJ
ftr-388	758	25	personal	personal	ADJ
ftr-388	758	26	norms	norm	NOUN
ftr-388	758	27	that	that	PRON
ftr-388	758	28	are	be	AUX
ftr-388	758	29	components	component	NOUN
ftr-388	758	30	of	of	ADP
ftr-388	758	31	tax	tax	NOUN
ftr-388	758	32	morale	morale	NOUN
ftr-388	758	33	begin	begin	VERB
ftr-388	758	34	to	to	PART
ftr-388	758	35	form	form	VERB
ftr-388	758	36	early	early	ADV
ftr-388	758	37	and	and	CCONJ
ftr-388	758	38	accumulate	accumulate	VERB
ftr-388	758	39	over	over	ADP
ftr-388	758	40	time	time	NOUN
ftr-388	758	41	.	.	PUNCT
ftr-388	759	1	consequently	consequently	ADV
ftr-388	759	2	,	,	PUNCT
ftr-388	759	3	efforts	effort	NOUN
ftr-388	759	4	to	to	PART
ftr-388	759	5	improve	improve	VERB
ftr-388	759	6	tax	tax	NOUN
ftr-388	759	7	morale	morale	NOUN
ftr-388	759	8	must	must	AUX
ftr-388	759	9	be	be	AUX
ftr-388	759	10	ongoing	ongoing	ADJ
ftr-388	759	11	and	and	CCONJ
ftr-388	759	12	begin	begin	VERB
ftr-388	759	13	in	in	ADP
ftr-388	759	14	a	a	DET
ftr-388	759	15	person	person	NOUN
ftr-388	759	16	’s	’s	PART
ftr-388	759	17	formative	formative	ADJ
ftr-388	759	18	years	year	NOUN
ftr-388	759	19	–	–	PUNCT
ftr-388	759	20	childhood	childhood	NOUN
ftr-388	759	21	.	.	PUNCT
ftr-388	760	1	one	one	NUM
ftr-388	760	2	education	education	NOUN
ftr-388	760	3	program	program	NOUN
ftr-388	760	4	will	will	AUX
ftr-388	760	5	not	not	PART
ftr-388	760	6	suit	suit	VERB
ftr-388	760	7	all	all	DET
ftr-388	760	8	taxpayers	taxpayer	NOUN
ftr-388	760	9	.	.	PUNCT
ftr-388	761	1	people	people	NOUN
ftr-388	761	2	have	have	VERB
ftr-388	761	3	different	different	ADJ
ftr-388	761	4	learning	learning	NOUN
ftr-388	761	5	styles	style	NOUN
ftr-388	761	6	–	–	PUNCT
ftr-388	761	7	some	some	PRON
ftr-388	761	8	learn	learn	VERB
ftr-388	761	9	better	well	ADV
ftr-388	761	10	visually	visually	ADV
ftr-388	761	11	;	;	PUNCT
ftr-388	761	12	others	other	NOUN
ftr-388	761	13	aurally	aurally	ADV
ftr-388	761	14	,	,	PUNCT
ftr-388	761	15	and	and	CCONJ
ftr-388	761	16	so	so	ADV
ftr-388	761	17	forth	forth	ADV
ftr-388	761	18	.	.	PUNCT
ftr-388	762	1	different	different	ADJ
ftr-388	762	2	audiences	audience	NOUN
ftr-388	762	3	also	also	ADV
ftr-388	762	4	require	require	VERB
ftr-388	762	5	different	different	ADJ
ftr-388	762	6	content	content	NOUN
ftr-388	762	7	.	.	PUNCT
ftr-388	763	1	in	in	ADP
ftr-388	763	2	some	some	DET
ftr-388	763	3	contexts	contexts	NOUN
ftr-388	763	4	this	this	PRON
ftr-388	763	5	is	be	AUX
ftr-388	763	6	obvious	obvious	ADJ
ftr-388	763	7	;	;	PUNCT
ftr-388	763	8	a	a	DET
ftr-388	763	9	program	program	NOUN
ftr-388	763	10	for	for	ADP
ftr-388	763	11	elementary	elementary	ADJ
ftr-388	763	12	school	school	NOUN
ftr-388	763	13	children	child	NOUN
ftr-388	763	14	must	must	AUX
ftr-388	763	15	differ	differ	VERB
ftr-388	763	16	from	from	ADP
ftr-388	763	17	one	one	NUM
ftr-388	763	18	for	for	ADP
ftr-388	763	19	adults	adult	NOUN
ftr-388	763	20	,	,	PUNCT
ftr-388	763	21	for	for	ADP
ftr-388	763	22	example	example	NOUN
ftr-388	763	23	.	.	PUNCT
ftr-388	764	1	a	a	DET
ftr-388	764	2	program	program	NOUN
ftr-388	764	3	for	for	ADP
ftr-388	764	4	native	native	ADJ
ftr-388	764	5	speakers	speaker	NOUN
ftr-388	764	6	will	will	AUX
ftr-388	764	7	be	be	AUX
ftr-388	764	8	different	different	ADJ
ftr-388	764	9	than	than	ADP
ftr-388	764	10	one	one	NUM
ftr-388	764	11	for	for	ADP
ftr-388	764	12	taxpayers	taxpayer	NOUN
ftr-388	764	13	whose	whose	DET
ftr-388	764	14	primary	primary	ADJ
ftr-388	764	15	language	language	NOUN
ftr-388	764	16	is	be	AUX
ftr-388	764	17	not	not	PART
ftr-388	764	18	english	english	ADJ
ftr-388	764	19	.	.	PUNCT
ftr-388	765	1	a	a	DET
ftr-388	765	2	program	program	NOUN
ftr-388	765	3	for	for	ADP
ftr-388	765	4	tax	tax	NOUN
ftr-388	765	5	preparers94	preparers94	NOUN
ftr-388	765	6	should	should	AUX
ftr-388	765	7	be	be	AUX
ftr-388	765	8	different	different	ADJ
ftr-388	765	9	than	than	ADP
ftr-388	765	10	one	one	NUM
ftr-388	765	11	for	for	ADP
ftr-388	765	12	individual	individual	ADJ
ftr-388	765	13	taxpayers	taxpayer	NOUN
ftr-388	765	14	.	.	PUNCT
ftr-388	766	1	taxpayers	taxpayer	NOUN
ftr-388	766	2	differ	differ	VERB
ftr-388	766	3	on	on	ADP
ftr-388	766	4	the	the	DET
ftr-388	766	5	type	type	NOUN
ftr-388	766	6	of	of	ADP
ftr-388	766	7	tax	tax	NOUN
ftr-388	766	8	information	information	NOUN
ftr-388	766	9	they	they	PRON
ftr-388	766	10	need	need	VERB
ftr-388	766	11	,	,	PUNCT
ftr-388	766	12	as	as	ADV
ftr-388	766	13	well	well	ADV
ftr-388	766	14	as	as	ADP
ftr-388	766	15	their	their	PRON
ftr-388	766	16	level	level	NOUN
ftr-388	766	17	of	of	ADP
ftr-388	766	18	sophistication	sophistication	NOUN
ftr-388	766	19	.	.	PUNCT
ftr-388	767	1	there	there	PRON
ftr-388	767	2	are	be	VERB
ftr-388	767	3	other	other	ADJ
ftr-388	767	4	differences	difference	NOUN
ftr-388	767	5	among	among	ADP
ftr-388	767	6	audiences	audience	NOUN
ftr-388	767	7	,	,	PUNCT
ftr-388	767	8	however	however	ADV
ftr-388	767	9	,	,	PUNCT
ftr-388	767	10	that	that	PRON
ftr-388	767	11	are	be	AUX
ftr-388	767	12	more	more	ADV
ftr-388	767	13	subtle	subtle	ADJ
ftr-388	767	14	,	,	PUNCT
ftr-388	767	15	but	but	CCONJ
ftr-388	767	16	often	often	ADV
ftr-388	767	17	not	not	PART
ftr-388	767	18	addressed	address	VERB
ftr-388	767	19	,	,	PUNCT
ftr-388	767	20	such	such	ADJ
ftr-388	767	21	as	as	ADP
ftr-388	767	22	various	various	ADJ
ftr-388	767	23	norms	norm	NOUN
ftr-388	767	24	across	across	ADP
ftr-388	767	25	subcultures	subculture	NOUN
ftr-388	767	26	.	.	PUNCT
ftr-388	768	1	gender	gender	NOUN
ftr-388	768	2	,	,	PUNCT
ftr-388	768	3	too	too	ADV
ftr-388	768	4	,	,	PUNCT
ftr-388	768	5	must	must	AUX
ftr-388	768	6	be	be	AUX
ftr-388	768	7	taken	take	VERB
ftr-388	768	8	into	into	ADP
ftr-388	768	9	account	account	NOUN
ftr-388	768	10	since	since	SCONJ
ftr-388	768	11	studies	study	NOUN
ftr-388	768	12	indicate	indicate	VERB
ftr-388	768	13	wide	wide	ADJ
ftr-388	768	14	differences	difference	NOUN
ftr-388	768	15	between	between	ADP
ftr-388	768	16	genders	gender	NOUN
ftr-388	768	17	in	in	ADP
ftr-388	768	18	risk	risk	NOUN
ftr-388	768	19	aversion	aversion	NOUN
ftr-388	768	20	,	,	PUNCT
ftr-388	768	21	moral	moral	ADJ
ftr-388	768	22	reasoning	reasoning	NOUN
ftr-388	768	23	,	,	PUNCT
ftr-388	768	24	and	and	CCONJ
ftr-388	768	25	even	even	ADV
ftr-388	768	26	responses	response	NOUN
ftr-388	768	27	to	to	ADP
ftr-388	768	28	compliance	compliance	NOUN
ftr-388	768	29	appeals	appeal	NOUN
ftr-388	768	30	.	.	PUNCT
ftr-388	769	1	women	woman	NOUN
ftr-388	769	2	,	,	PUNCT
ftr-388	769	3	for	for	ADP
ftr-388	769	4	example	example	NOUN
ftr-388	769	5	,	,	PUNCT
ftr-388	769	6	respond	respond	VERB
ftr-388	769	7	more	more	ADJ
ftr-388	769	8	to	to	ADP
ftr-388	769	9	“	"	PUNCT
ftr-388	769	10	friendly	friendly	ADJ
ftr-388	769	11	persuasion	persuasion	NOUN
ftr-388	769	12	”	"	PUNCT
ftr-388	769	13	whereas	whereas	SCONJ
ftr-388	769	14	men	man	NOUN
ftr-388	769	15	respond	respond	VERB
ftr-388	769	16	slightly	slightly	ADV
ftr-388	769	17	negatively	negatively	ADV
ftr-388	769	18	to	to	ADP
ftr-388	769	19	this	this	DET
ftr-388	769	20	type	type	NOUN
ftr-388	769	21	of	of	ADP
ftr-388	769	22	appeal.95	appeal.95	NOUN
ftr-388	769	23	the	the	DET
ftr-388	769	24	irs	irs	PROPN
ftr-388	769	25	must	must	AUX
ftr-388	769	26	also	also	ADV
ftr-388	769	27	conduct	conduct	VERB
ftr-388	769	28	internal	internal	ADJ
ftr-388	769	29	education	education	NOUN
ftr-388	769	30	and	and	CCONJ
ftr-388	769	31	training	training	NOUN
ftr-388	769	32	because	because	SCONJ
ftr-388	769	33	the	the	DET
ftr-388	769	34	literature	literature	NOUN
ftr-388	769	35	indicates	indicate	VERB
ftr-388	769	36	that	that	SCONJ
ftr-388	769	37	taxpayers	taxpayer	NOUN
ftr-388	769	38	’	’	PART
ftr-388	769	39	perceptions	perception	NOUN
ftr-388	769	40	of	of	ADP
ftr-388	769	41	the	the	DET
ftr-388	769	42	tax	tax	NOUN
ftr-388	769	43	authority	authority	NOUN
ftr-388	769	44	’s	’s	PART
ftr-388	769	45	procedural	procedural	ADJ
ftr-388	769	46	fairness	fairness	NOUN
ftr-388	769	47	is	be	AUX
ftr-388	769	48	an	an	DET
ftr-388	769	49	essential	essential	ADJ
ftr-388	769	50	component	component	NOUN
ftr-388	769	51	of	of	ADP
ftr-388	769	52	tax	tax	NOUN
ftr-388	769	53	morale	morale	NOUN
ftr-388	769	54	.	.	PUNCT
ftr-388	770	1	consequently	consequently	ADV
ftr-388	770	2	,	,	PUNCT
ftr-388	770	3	training	train	VERB
ftr-388	770	4	all	all	DET
ftr-388	770	5	irs	irs	PROPN
ftr-388	770	6	personnel	personnel	NOUN
ftr-388	770	7	–	–	PUNCT
ftr-388	770	8	especially	especially	ADV
ftr-388	770	9	those	those	PRON
ftr-388	770	10	dealing	deal	VERB
ftr-388	770	11	directly	directly	ADV
ftr-388	770	12	with	with	ADP
ftr-388	770	13	the	the	DET
ftr-388	770	14	taxpaying	taxpaying	ADJ
ftr-388	770	15	public	public	NOUN
ftr-388	770	16	–	–	PUNCT
ftr-388	770	17	to	to	PART
ftr-388	770	18	be	be	AUX
ftr-388	770	19	as	as	ADV
ftr-388	770	20	neutral	neutral	ADJ
ftr-388	770	21	,	,	PUNCT
ftr-388	770	22	objective	objective	ADJ
ftr-388	770	23	,	,	PUNCT
ftr-388	770	24	polite	polite	ADJ
ftr-388	770	25	,	,	PUNCT
ftr-388	770	26	respectful	respectful	ADJ
ftr-388	770	27	,	,	PUNCT
ftr-388	770	28	and	and	CCONJ
ftr-388	770	29	fair	fair	ADJ
ftr-388	770	30	as	as	ADP
ftr-388	770	31	possible	possible	ADJ
ftr-388	770	32	is	be	AUX
ftr-388	770	33	just	just	ADV
ftr-388	770	34	as	as	ADV
ftr-388	770	35	important	important	ADJ
ftr-388	770	36	as	as	ADP
ftr-388	770	37	training	train	VERB
ftr-388	770	38	them	they	PRON
ftr-388	770	39	in	in	ADP
ftr-388	770	40	the	the	DET
ftr-388	770	41	technical	technical	ADJ
ftr-388	770	42	aspects	aspect	NOUN
ftr-388	770	43	of	of	ADP
ftr-388	770	44	the	the	DET
ftr-388	770	45	tax	tax	NOUN
ftr-388	770	46	law	law	NOUN
ftr-388	770	47	.	.	PUNCT
ftr-388	771	1	moreover	moreover	ADV
ftr-388	771	2	,	,	PUNCT
ftr-388	771	3	the	the	DET
ftr-388	771	4	adoption	adoption	NOUN
ftr-388	771	5	of	of	ADP
ftr-388	771	6	any	any	DET
ftr-388	771	7	new	new	ADJ
ftr-388	771	8	procedures	procedure	NOUN
ftr-388	771	9	,	,	PUNCT
ftr-388	771	10	especially	especially	ADV
ftr-388	771	11	those	those	PRON
ftr-388	771	12	that	that	PRON
ftr-388	771	13	move	move	VERB
ftr-388	771	14	from	from	ADP
ftr-388	771	15	the	the	DET
ftr-388	771	16	traditional	traditional	ADJ
ftr-388	771	17	model	model	NOUN
ftr-388	771	18	with	with	ADP
ftr-388	771	19	which	which	PRON
ftr-388	771	20	many	many	ADJ
ftr-388	771	21	irs	irs	PROPN
ftr-388	771	22	personnel	personnel	NOUN
ftr-388	771	23	are	be	AUX
ftr-388	771	24	familiar	familiar	ADJ
ftr-388	771	25	(	(	PUNCT
ftr-388	771	26	and	and	CCONJ
ftr-388	771	27	so	so	ADV
ftr-388	771	28	comfortable	comfortable	ADJ
ftr-388	771	29	)	)	PUNCT
ftr-388	771	30	to	to	ADP
ftr-388	771	31	a	a	DET
ftr-388	771	32	tax	tax	NOUN
ftr-388	771	33	morale	morale	NOUN
ftr-388	771	34	model	model	NOUN
ftr-388	771	35	(	(	PUNCT
ftr-388	771	36	with	with	ADP
ftr-388	771	37	which	which	PRON
ftr-388	771	38	they	they	PRON
ftr-388	771	39	are	be	AUX
ftr-388	771	40	less	less	ADV
ftr-388	771	41	familiar	familiar	ADJ
ftr-388	771	42	)	)	PUNCT
ftr-388	771	43	must	must	AUX
ftr-388	771	44	be	be	AUX
ftr-388	771	45	accompanied	accompany	VERB
ftr-388	771	46	by	by	ADP
ftr-388	771	47	intensive	intensive	ADJ
ftr-388	771	48	personnel	personnel	NOUN
ftr-388	771	49	training	training	NOUN
ftr-388	771	50	.	.	PUNCT
ftr-388	772	1	this	this	DET
ftr-388	772	2	training	training	NOUN
ftr-388	772	3	should	should	AUX
ftr-388	772	4	include	include	VERB
ftr-388	772	5	not	not	PART
ftr-388	772	6	just	just	ADV
ftr-388	772	7	the	the	DET
ftr-388	772	8	specifics	specific	NOUN
ftr-388	772	9	of	of	ADP
ftr-388	772	10	new	new	ADJ
ftr-388	772	11	procedures	procedure	NOUN
ftr-388	772	12	,	,	PUNCT
ftr-388	772	13	but	but	CCONJ
ftr-388	772	14	should	should	AUX
ftr-388	772	15	ensure	ensure	VERB
ftr-388	772	16	that	that	SCONJ
ftr-388	772	17	personnel	personnel	NOUN
ftr-388	772	18	understand	understand	VERB
ftr-388	772	19	the	the	DET
ftr-388	772	20	reasons	reason	NOUN
ftr-388	772	21	for	for	ADP
ftr-388	772	22	the	the	DET
ftr-388	772	23	switch	switch	NOUN
ftr-388	772	24	to	to	ADP
ftr-388	772	25	these	these	DET
ftr-388	772	26	procedures	procedure	NOUN
ftr-388	772	27	and	and	CCONJ
ftr-388	772	28	that	that	SCONJ
ftr-388	772	29	they	they	PRON
ftr-388	772	30	commit	commit	VERB
ftr-388	772	31	to	to	ADP
ftr-388	772	32	them	they	PRON
ftr-388	772	33	.	.	PUNCT
ftr-388	773	1	although	although	SCONJ
ftr-388	773	2	internal	internal	ADJ
ftr-388	773	3	education	education	NOUN
ftr-388	773	4	is	be	AUX
ftr-388	773	5	vital	vital	ADJ
ftr-388	773	6	,	,	PUNCT
ftr-388	773	7	the	the	DET
ftr-388	773	8	remainder	remainder	NOUN
ftr-388	773	9	of	of	ADP
ftr-388	773	10	this	this	DET
ftr-388	773	11	section	section	NOUN
ftr-388	773	12	focuses	focus	VERB
ftr-388	773	13	on	on	ADP
ftr-388	773	14	external	external	ADJ
ftr-388	773	15	education	education	NOUN
ftr-388	773	16	of	of	ADP
ftr-388	773	17	taxpayers	taxpayer	NOUN
ftr-388	773	18	–	–	PUNCT
ftr-388	773	19	both	both	CCONJ
ftr-388	773	20	current	current	ADJ
ftr-388	773	21	and	and	CCONJ
ftr-388	773	22	future	future	ADJ
ftr-388	773	23	ones	one	NOUN
ftr-388	773	24	.	.	PUNCT
ftr-388	774	1	94	94	NUM
ftr-388	774	2	.	.	PUNCT
ftr-388	775	1	christine	christine	PROPN
ftr-388	775	2	c.	c.	PROPN
ftr-388	775	3	bauman	bauman	PROPN
ftr-388	775	4	,	,	PUNCT
ftr-388	775	5	david	david	PROPN
ftr-388	775	6	luna	luna	PROPN
ftr-388	775	7	&	&	CCONJ
ftr-388	775	8	laura	laura	PROPN
ftr-388	775	9	a.	a.	PROPN
ftr-388	775	10	peracchio	peracchio	PROPN
ftr-388	775	11	,	,	PUNCT
ftr-388	775	12	improving	improve	VERB
ftr-388	775	13	tax	tax	NOUN
ftr-388	775	14	compliance	compliance	NOUN
ftr-388	775	15	of	of	ADP
ftr-388	775	16	bilingual	bilingual	ADJ
ftr-388	775	17	taxpayers	taxpayer	NOUN
ftr-388	775	18	with	with	ADP
ftr-388	775	19	effective	effective	ADJ
ftr-388	775	20	consumer	consumer	NOUN
ftr-388	775	21	communication	communication	NOUN
ftr-388	775	22	,	,	PUNCT
ftr-388	775	23	2005	2005	NUM
ftr-388	775	24	irs	irs	PROPN
ftr-388	775	25	research	research	NOUN
ftr-388	775	26	conference	conference	NOUN
ftr-388	775	27	247	247	NUM
ftr-388	775	28	(	(	PUNCT
ftr-388	775	29	2006)(pictures	2006)(pictures	NUM
ftr-388	775	30	increased	increase	VERB
ftr-388	775	31	accuracy	accuracy	NOUN
ftr-388	775	32	of	of	ADP
ftr-388	775	33	bilingual	bilingual	ADJ
ftr-388	775	34	taxpayers	taxpayer	NOUN
ftr-388	775	35	)	)	PUNCT
ftr-388	775	36	.	.	PUNCT
ftr-388	776	1	95	95	NUM
ftr-388	776	2	.	.	PUNCT
ftr-388	777	1	see	see	VERB
ftr-388	777	2	chung	chung	PROPN
ftr-388	777	3	&	&	CCONJ
ftr-388	777	4	trivedi	trivedi	PROPN
ftr-388	777	5	,	,	PUNCT
ftr-388	777	6	supra	supra	PROPN
ftr-388	777	7	note	note	NOUN
ftr-388	777	8	73	73	NUM
ftr-388	777	9	.	.	PUNCT
ftr-388	778	1	632	632	NUM
ftr-388	778	2	florida	florida	PROPN
ftr-388	778	3	tax	tax	NOUN
ftr-388	778	4	review	review	NOUN
ftr-388	778	5	[	[	X
ftr-388	778	6	vol	vol	NOUN
ftr-388	778	7	.	.	PUNCT
ftr-388	778	8	8:6	8:6	NUM
ftr-388	778	9	2	2	NUM
ftr-388	778	10	.	.	PUNCT
ftr-388	779	1	goals	goal	NOUN
ftr-388	779	2	of	of	ADP
ftr-388	779	3	education	education	NOUN
ftr-388	779	4	the	the	DET
ftr-388	779	5	goals	goal	NOUN
ftr-388	779	6	of	of	ADP
ftr-388	779	7	educational	educational	ADJ
ftr-388	779	8	programs	program	NOUN
ftr-388	779	9	should	should	AUX
ftr-388	779	10	be	be	AUX
ftr-388	779	11	both	both	PRON
ftr-388	779	12	general	general	ADJ
ftr-388	779	13	and	and	CCONJ
ftr-388	779	14	specific	specific	ADJ
ftr-388	779	15	.	.	PUNCT
ftr-388	780	1	they	they	PRON
ftr-388	780	2	must	must	AUX
ftr-388	780	3	provide	provide	VERB
ftr-388	780	4	specific	specific	ADJ
ftr-388	780	5	knowledge	knowledge	NOUN
ftr-388	780	6	about	about	ADP
ftr-388	780	7	the	the	DET
ftr-388	780	8	role	role	NOUN
ftr-388	780	9	of	of	ADP
ftr-388	780	10	tax	tax	NOUN
ftr-388	780	11	and	and	CCONJ
ftr-388	780	12	how	how	SCONJ
ftr-388	780	13	the	the	DET
ftr-388	780	14	tax	tax	NOUN
ftr-388	780	15	system	system	NOUN
ftr-388	780	16	works	work	VERB
ftr-388	780	17	.	.	PUNCT
ftr-388	781	1	additionally	additionally	ADV
ftr-388	781	2	,	,	PUNCT
ftr-388	781	3	they	they	PRON
ftr-388	781	4	should	should	AUX
ftr-388	781	5	encourage	encourage	VERB
ftr-388	781	6	attitudes	attitude	NOUN
ftr-388	781	7	and	and	CCONJ
ftr-388	781	8	behaviors	behavior	NOUN
ftr-388	781	9	that	that	PRON
ftr-388	781	10	compliance	compliance	NOUN
ftr-388	781	11	research	research	NOUN
ftr-388	781	12	indicates	indicate	VERB
ftr-388	781	13	are	be	AUX
ftr-388	781	14	associated	associate	VERB
ftr-388	781	15	with	with	ADP
ftr-388	781	16	higher	high	ADJ
ftr-388	781	17	tax	tax	NOUN
ftr-388	781	18	morale	morale	NOUN
ftr-388	781	19	and	and	CCONJ
ftr-388	781	20	compliance	compliance	NOUN
ftr-388	781	21	,	,	PUNCT
ftr-388	781	22	such	such	ADJ
ftr-388	781	23	as	as	ADP
ftr-388	781	24	a	a	DET
ftr-388	781	25	sense	sense	NOUN
ftr-388	781	26	of	of	ADP
ftr-388	781	27	civic	civic	ADJ
ftr-388	781	28	duty	duty	NOUN
ftr-388	781	29	,	,	PUNCT
ftr-388	781	30	trust	trust	NOUN
ftr-388	781	31	,	,	PUNCT
ftr-388	781	32	altruism	altruism	NOUN
ftr-388	781	33	,	,	PUNCT
ftr-388	781	34	integrity	integrity	NOUN
ftr-388	781	35	.	.	PUNCT
ftr-388	782	1	providing	provide	VERB
ftr-388	782	2	factual	factual	ADJ
ftr-388	782	3	knowledge	knowledge	NOUN
ftr-388	782	4	is	be	AUX
ftr-388	782	5	fundamental	fundamental	ADJ
ftr-388	782	6	to	to	ADP
ftr-388	782	7	any	any	DET
ftr-388	782	8	educational	educational	ADJ
ftr-388	782	9	program	program	NOUN
ftr-388	782	10	because	because	SCONJ
ftr-388	782	11	americans	americans	PROPN
ftr-388	782	12	generally	generally	ADV
ftr-388	782	13	are	be	AUX
ftr-388	782	14	very	very	ADV
ftr-388	782	15	ignorant	ignorant	ADJ
ftr-388	782	16	about	about	ADP
ftr-388	782	17	taxation	taxation	NOUN
ftr-388	782	18	.	.	PUNCT
ftr-388	783	1	for	for	ADP
ftr-388	783	2	example	example	NOUN
ftr-388	783	3	,	,	PUNCT
ftr-388	783	4	a	a	DET
ftr-388	783	5	2003	2003	NUM
ftr-388	783	6	survey	survey	NOUN
ftr-388	783	7	by	by	ADP
ftr-388	783	8	the	the	DET
ftr-388	783	9	kaiser	kaiser	PROPN
ftr-388	783	10	foundation	foundation	PROPN
ftr-388	783	11	and	and	CCONJ
ftr-388	783	12	harvard	harvard	PROPN
ftr-388	783	13	kennedy	kennedy	PROPN
ftr-388	783	14	school	school	PROPN
ftr-388	783	15	for	for	ADP
ftr-388	783	16	npr	npr	PROPN
ftr-388	783	17	on	on	ADP
ftr-388	783	18	taxes	taxis	NOUN
ftr-388	783	19	revealed	reveal	VERB
ftr-388	783	20	that	that	SCONJ
ftr-388	783	21	34	34	NUM
ftr-388	783	22	%	%	NOUN
ftr-388	783	23	of	of	ADP
ftr-388	783	24	respondents	respondent	NOUN
ftr-388	783	25	did	do	AUX
ftr-388	783	26	not	not	PART
ftr-388	783	27	know	know	VERB
ftr-388	783	28	whether	whether	SCONJ
ftr-388	783	29	they	they	PRON
ftr-388	783	30	paid	pay	VERB
ftr-388	783	31	more	more	ADJ
ftr-388	783	32	social	social	ADJ
ftr-388	783	33	security	security	NOUN
ftr-388	783	34	/	/	SYM
ftr-388	783	35	medicare	medicare	NOUN
ftr-388	783	36	taxes	taxis	NOUN
ftr-388	783	37	or	or	CCONJ
ftr-388	783	38	income	income	NOUN
ftr-388	783	39	taxes	taxis	NOUN
ftr-388	783	40	,	,	PUNCT
ftr-388	783	41	and	and	CCONJ
ftr-388	783	42	only	only	ADV
ftr-388	783	43	50	50	NUM
ftr-388	783	44	%	%	NOUN
ftr-388	783	45	of	of	ADP
ftr-388	783	46	respondents	respondent	NOUN
ftr-388	783	47	knew	know	VERB
ftr-388	783	48	that	that	SCONJ
ftr-388	783	49	there	there	PRON
ftr-388	783	50	had	have	AUX
ftr-388	783	51	been	be	AUX
ftr-388	783	52	a	a	DET
ftr-388	783	53	tax	tax	NOUN
ftr-388	783	54	cut	cut	NOUN
ftr-388	783	55	in	in	ADP
ftr-388	783	56	the	the	DET
ftr-388	783	57	past	past	ADJ
ftr-388	783	58	2	2	NUM
ftr-388	783	59	years	year	NOUN
ftr-388	783	60	.	.	PUNCT
ftr-388	784	1	consequently	consequently	ADV
ftr-388	784	2	,	,	PUNCT
ftr-388	784	3	the	the	DET
ftr-388	784	4	irs,96	irs,96	ADJ
ftr-388	784	5	public	public	ADJ
ftr-388	784	6	agencies	agency	NOUN
ftr-388	784	7	,	,	PUNCT
ftr-388	784	8	schools	school	NOUN
ftr-388	784	9	,	,	PUNCT
ftr-388	784	10	and	and	CCONJ
ftr-388	784	11	non	non	NOUN
ftr-388	784	12	-	-	NOUN
ftr-388	784	13	profits	profit	NOUN
ftr-388	784	14	have	have	VERB
ftr-388	784	15	a	a	DET
ftr-388	784	16	great	great	ADJ
ftr-388	784	17	opportunity	opportunity	NOUN
ftr-388	784	18	to	to	PART
ftr-388	784	19	provide	provide	VERB
ftr-388	784	20	information	information	NOUN
ftr-388	784	21	about	about	ADP
ftr-388	784	22	the	the	DET
ftr-388	784	23	tax	tax	NOUN
ftr-388	784	24	system	system	NOUN
ftr-388	784	25	generally	generally	ADV
ftr-388	784	26	,	,	PUNCT
ftr-388	784	27	including	include	VERB
ftr-388	784	28	information	information	NOUN
ftr-388	784	29	on	on	ADP
ftr-388	784	30	changes	change	NOUN
ftr-388	784	31	in	in	ADP
ftr-388	784	32	legislation	legislation	NOUN
ftr-388	784	33	,	,	PUNCT
ftr-388	784	34	as	as	ADV
ftr-388	784	35	well	well	ADV
ftr-388	784	36	as	as	ADP
ftr-388	784	37	specific	specific	ADJ
ftr-388	784	38	information	information	NOUN
ftr-388	784	39	about	about	ADP
ftr-388	784	40	certain	certain	ADJ
ftr-388	784	41	tax	tax	NOUN
ftr-388	784	42	provisions	provision	NOUN
ftr-388	784	43	.	.	PUNCT
ftr-388	785	1	this	this	DET
ftr-388	785	2	information	information	NOUN
ftr-388	785	3	could	could	AUX
ftr-388	785	4	be	be	AUX
ftr-388	785	5	provided	provide	VERB
ftr-388	785	6	at	at	ADP
ftr-388	785	7	different	different	ADJ
ftr-388	785	8	levels	level	NOUN
ftr-388	785	9	of	of	ADP
ftr-388	785	10	complexity	complexity	NOUN
ftr-388	785	11	to	to	ADP
ftr-388	785	12	different	different	ADJ
ftr-388	785	13	audiences	audience	NOUN
ftr-388	785	14	ranging	range	VERB
ftr-388	785	15	from	from	ADP
ftr-388	785	16	elementary	elementary	ADJ
ftr-388	785	17	school	school	NOUN
ftr-388	785	18	children	child	NOUN
ftr-388	785	19	to	to	ADP
ftr-388	785	20	tax	tax	NOUN
ftr-388	785	21	preparers	preparer	NOUN
ftr-388	785	22	.	.	PUNCT
ftr-388	786	1	people	people	NOUN
ftr-388	786	2	can	can	AUX
ftr-388	786	3	not	not	PART
ftr-388	786	4	think	think	VERB
ftr-388	786	5	rationally	rationally	ADV
ftr-388	786	6	about	about	ADP
ftr-388	786	7	fiscal	fiscal	ADJ
ftr-388	786	8	policy	policy	NOUN
ftr-388	786	9	without	without	ADP
ftr-388	786	10	linking	link	VERB
ftr-388	786	11	taxation	taxation	NOUN
ftr-388	786	12	and	and	CCONJ
ftr-388	786	13	expenditures	expenditure	NOUN
ftr-388	786	14	.	.	PUNCT
ftr-388	787	1	similarly	similarly	ADV
ftr-388	787	2	,	,	PUNCT
ftr-388	787	3	they	they	PRON
ftr-388	787	4	can	can	AUX
ftr-388	787	5	not	not	PART
ftr-388	787	6	think	think	VERB
ftr-388	787	7	rationally	rationally	ADV
ftr-388	787	8	about	about	ADP
ftr-388	787	9	taxation	taxation	NOUN
ftr-388	787	10	without	without	ADP
ftr-388	787	11	talking	talk	VERB
ftr-388	787	12	about	about	ADP
ftr-388	787	13	its	its	PRON
ftr-388	787	14	benefits	benefit	NOUN
ftr-388	787	15	as	as	ADV
ftr-388	787	16	well	well	ADV
ftr-388	787	17	as	as	ADP
ftr-388	787	18	its	its	PRON
ftr-388	787	19	burdens	burden	NOUN
ftr-388	787	20	.	.	PUNCT
ftr-388	788	1	currently	currently	ADV
ftr-388	788	2	,	,	PUNCT
ftr-388	788	3	both	both	CCONJ
ftr-388	788	4	politicians	politician	NOUN
ftr-388	788	5	and	and	CCONJ
ftr-388	788	6	the	the	DET
ftr-388	788	7	media	medium	NOUN
ftr-388	788	8	emphasize	emphasize	VERB
ftr-388	788	9	the	the	DET
ftr-388	788	10	burdens	burden	NOUN
ftr-388	788	11	.	.	PUNCT
ftr-388	789	1	politicians	politician	NOUN
ftr-388	789	2	,	,	PUNCT
ftr-388	789	3	for	for	ADP
ftr-388	789	4	example	example	NOUN
ftr-388	789	5	,	,	PUNCT
ftr-388	789	6	often	often	ADV
ftr-388	789	7	claim	claim	VERB
ftr-388	789	8	that	that	SCONJ
ftr-388	789	9	the	the	DET
ftr-388	789	10	tax	tax	NOUN
ftr-388	789	11	burden	burden	NOUN
ftr-388	789	12	has	have	AUX
ftr-388	789	13	increased	increase	VERB
ftr-388	789	14	or	or	CCONJ
ftr-388	789	15	is	be	AUX
ftr-388	789	16	too	too	ADV
ftr-388	789	17	heavy	heavy	ADJ
ftr-388	789	18	and	and	CCONJ
ftr-388	789	19	,	,	PUNCT
ftr-388	789	20	therefore	therefore	ADV
ftr-388	789	21	,	,	PUNCT
ftr-388	789	22	congress	congress	PROPN
ftr-388	789	23	needs	need	VERB
ftr-388	789	24	to	to	PART
ftr-388	789	25	cut	cut	VERB
ftr-388	789	26	taxes	taxis	NOUN
ftr-388	789	27	.	.	PUNCT
ftr-388	790	1	they	they	PRON
ftr-388	790	2	rarely	rarely	ADV
ftr-388	790	3	mention	mention	VERB
ftr-388	790	4	,	,	PUNCT
ftr-388	790	5	however	however	ADV
ftr-388	790	6	,	,	PUNCT
ftr-388	790	7	the	the	DET
ftr-388	790	8	benefits	benefit	NOUN
ftr-388	790	9	of	of	ADP
ftr-388	790	10	taxation	taxation	NOUN
ftr-388	790	11	,	,	PUNCT
ftr-388	790	12	or	or	CCONJ
ftr-388	790	13	the	the	DET
ftr-388	790	14	fact	fact	NOUN
ftr-388	790	15	that	that	SCONJ
ftr-388	790	16	tax	tax	NOUN
ftr-388	790	17	burdens	burden	NOUN
ftr-388	790	18	are	be	AUX
ftr-388	790	19	relatively	relatively	ADV
ftr-388	790	20	low	low	ADJ
ftr-388	790	21	both	both	CCONJ
ftr-388	790	22	historically	historically	ADV
ftr-388	790	23	and	and	CCONJ
ftr-388	790	24	relative	relative	ADJ
ftr-388	790	25	to	to	ADP
ftr-388	790	26	other	other	ADJ
ftr-388	790	27	nations	nation	NOUN
ftr-388	790	28	.	.	PUNCT
ftr-388	791	1	they	they	PRON
ftr-388	791	2	often	often	ADV
ftr-388	791	3	talk	talk	VERB
ftr-388	791	4	about	about	ADP
ftr-388	791	5	taxes	taxis	NOUN
ftr-388	791	6	generally	generally	ADV
ftr-388	791	7	without	without	ADP
ftr-388	791	8	differentiating	differentiate	VERB
ftr-388	791	9	between	between	ADP
ftr-388	791	10	federal	federal	ADJ
ftr-388	791	11	taxes	taxis	NOUN
ftr-388	791	12	and	and	CCONJ
ftr-388	791	13	state	state	NOUN
ftr-388	791	14	/	/	SYM
ftr-388	791	15	local	local	ADJ
ftr-388	791	16	taxes	taxis	NOUN
ftr-388	791	17	.	.	PUNCT
ftr-388	792	1	the	the	DET
ftr-388	792	2	news	news	NOUN
ftr-388	792	3	media	medium	NOUN
ftr-388	792	4	treat	treat	VERB
ftr-388	792	5	taxation	taxation	NOUN
ftr-388	792	6	in	in	ADP
ftr-388	792	7	a	a	DET
ftr-388	792	8	similar	similar	ADJ
ftr-388	792	9	way	way	NOUN
ftr-388	792	10	to	to	ADP
ftr-388	792	11	the	the	DET
ftr-388	792	12	politicians	politician	NOUN
ftr-388	792	13	.	.	PUNCT
ftr-388	793	1	the	the	DET
ftr-388	793	2	media	medium	NOUN
ftr-388	793	3	usually	usually	ADV
ftr-388	793	4	fails	fail	VERB
ftr-388	793	5	to	to	PART
ftr-388	793	6	differentiate	differentiate	VERB
ftr-388	793	7	between	between	ADP
ftr-388	793	8	marginal	marginal	ADJ
ftr-388	793	9	and	and	CCONJ
ftr-388	793	10	effective	effective	ADJ
ftr-388	793	11	rates	rate	NOUN
ftr-388	793	12	.	.	PUNCT
ftr-388	794	1	as	as	ADP
ftr-388	794	2	another	another	DET
ftr-388	794	3	example	example	NOUN
ftr-388	794	4	,	,	PUNCT
ftr-388	794	5	nbc	nbc	PROPN
ftr-388	794	6	nightly	nightly	PROPN
ftr-388	794	7	news	news	NOUN
ftr-388	794	8	has	have	VERB
ftr-388	794	9	a	a	DET
ftr-388	794	10	segment	segment	NOUN
ftr-388	794	11	called	call	VERB
ftr-388	794	12	the	the	DET
ftr-388	794	13	fleecing	fleecing	NOUN
ftr-388	794	14	of	of	ADP
ftr-388	794	15	america	america	PROPN
ftr-388	794	16	that	that	PRON
ftr-388	794	17	highlights	highlight	VERB
ftr-388	794	18	programs	program	NOUN
ftr-388	794	19	that	that	PRON
ftr-388	794	20	waste	waste	VERB
ftr-388	794	21	taxpayer	taxpayer	NOUN
ftr-388	794	22	money	money	NOUN
ftr-388	794	23	;	;	PUNCT
ftr-388	794	24	it	it	PRON
ftr-388	794	25	does	do	AUX
ftr-388	794	26	not	not	PART
ftr-388	794	27	have	have	VERB
ftr-388	794	28	a	a	DET
ftr-388	794	29	segment	segment	NOUN
ftr-388	794	30	mentioning	mention	VERB
ftr-388	794	31	programs	program	NOUN
ftr-388	794	32	that	that	PRON
ftr-388	794	33	benefit	benefit	VERB
ftr-388	794	34	the	the	DET
ftr-388	794	35	taxpaying	taxpaying	NOUN
ftr-388	794	36	public	public	NOUN
ftr-388	794	37	.	.	PUNCT
ftr-388	795	1	when	when	SCONJ
ftr-388	795	2	a	a	DET
ftr-388	795	3	government	government	NOUN
ftr-388	795	4	agency	agency	NOUN
ftr-388	795	5	,	,	PUNCT
ftr-388	795	6	for	for	ADP
ftr-388	795	7	example	example	NOUN
ftr-388	795	8	,	,	PUNCT
ftr-388	795	9	tracks	track	VERB
ftr-388	795	10	down	down	ADP
ftr-388	795	11	the	the	DET
ftr-388	795	12	cause	cause	NOUN
ftr-388	795	13	of	of	ADP
ftr-388	795	14	an	an	DET
ftr-388	795	15	e	e	NOUN
ftr-388	795	16	coli	coli	NOUN
ftr-388	795	17	outbreak	outbreak	NOUN
ftr-388	795	18	,	,	PUNCT
ftr-388	795	19	the	the	DET
ftr-388	795	20	media	medium	NOUN
ftr-388	795	21	does	do	AUX
ftr-388	795	22	not	not	PART
ftr-388	795	23	praise	praise	VERB
ftr-388	795	24	the	the	DET
ftr-388	795	25	use	use	NOUN
ftr-388	795	26	of	of	ADP
ftr-388	795	27	tax	tax	NOUN
ftr-388	795	28	dollars	dollar	NOUN
ftr-388	795	29	,	,	PUNCT
ftr-388	795	30	but	but	CCONJ
ftr-388	795	31	it	it	PRON
ftr-388	795	32	will	will	AUX
ftr-388	795	33	criticize	criticize	VERB
ftr-388	795	34	the	the	DET
ftr-388	795	35	agency	agency	NOUN
ftr-388	795	36	for	for	ADP
ftr-388	795	37	taking	take	VERB
ftr-388	795	38	so	so	ADV
ftr-388	795	39	long	long	ADV
ftr-388	795	40	to	to	PART
ftr-388	795	41	do	do	VERB
ftr-388	795	42	so	so	ADV
ftr-388	795	43	–	–	PUNCT
ftr-388	795	44	even	even	ADV
ftr-388	795	45	if	if	SCONJ
ftr-388	795	46	the	the	DET
ftr-388	795	47	agency	agency	NOUN
ftr-388	795	48	’s	’s	PART
ftr-388	795	49	budget	budget	NOUN
ftr-388	795	50	has	have	AUX
ftr-388	795	51	been	be	AUX
ftr-388	795	52	cut	cut	VERB
ftr-388	795	53	.	.	PUNCT
ftr-388	796	1	in	in	ADP
ftr-388	796	2	short	short	ADJ
ftr-388	796	3	,	,	PUNCT
ftr-388	796	4	media	medium	NOUN
ftr-388	796	5	and	and	CCONJ
ftr-388	796	6	the	the	DET
ftr-388	796	7	politicians	politician	NOUN
ftr-388	796	8	focus	focus	VERB
ftr-388	796	9	on	on	ADP
ftr-388	796	10	the	the	DET
ftr-388	796	11	negative	negative	ADJ
ftr-388	796	12	aspects	aspect	NOUN
ftr-388	796	13	of	of	ADP
ftr-388	796	14	taxation	taxation	NOUN
ftr-388	796	15	for	for	ADP
ftr-388	796	16	the	the	DET
ftr-388	796	17	individual	individual	NOUN
ftr-388	796	18	and	and	CCONJ
ftr-388	796	19	society	society	NOUN
ftr-388	796	20	,	,	PUNCT
ftr-388	796	21	but	but	CCONJ
ftr-388	796	22	usually	usually	ADV
ftr-388	796	23	fail	fail	VERB
ftr-388	796	24	to	to	PART
ftr-388	796	25	mention	mention	VERB
ftr-388	796	26	the	the	DET
ftr-388	796	27	positive	positive	ADJ
ftr-388	796	28	good	good	NOUN
ftr-388	796	29	they	they	PRON
ftr-388	796	30	create	create	VERB
ftr-388	796	31	.	.	PUNCT
ftr-388	797	1	although	although	SCONJ
ftr-388	797	2	studies	study	NOUN
ftr-388	797	3	show	show	VERB
ftr-388	797	4	that	that	SCONJ
ftr-388	797	5	there	there	PRON
ftr-388	797	6	is	be	VERB
ftr-388	797	7	a	a	DET
ftr-388	797	8	connection	connection	NOUN
ftr-388	797	9	between	between	ADP
ftr-388	797	10	the	the	DET
ftr-388	797	11	perception	perception	NOUN
ftr-388	797	12	of	of	ADP
ftr-388	797	13	public	public	ADJ
ftr-388	797	14	goods	good	NOUN
ftr-388	797	15	and	and	CCONJ
ftr-388	797	16	tax	tax	NOUN
ftr-388	797	17	compliance	compliance	NOUN
ftr-388	797	18	,	,	PUNCT
ftr-388	797	19	there	there	PRON
ftr-388	797	20	are	be	VERB
ftr-388	797	21	grave	grave	ADJ
ftr-388	797	22	dangers	danger	NOUN
ftr-388	797	23	in	in	ADP
ftr-388	797	24	linking	link	VERB
ftr-388	797	25	taxation97	taxation97	NOUN
ftr-388	797	26	96	96	NUM
ftr-388	797	27	.	.	PUNCT
ftr-388	798	1	questions	question	NOUN
ftr-388	798	2	63	63	NUM
ftr-388	798	3	and	and	CCONJ
ftr-388	798	4	11	11	NUM
ftr-388	798	5	at	at	ADP
ftr-388	798	6	http://www.npr.org/news/specials/polls/taxes2003/	http://www.npr.org/news/specials/polls/taxes2003/	NOUN
ftr-388	798	7	20030415_taxes_survey.pdf	20030415_taxes_survey.pdf	NOUN
ftr-388	798	8	(	(	PUNCT
ftr-388	798	9	33	33	NUM
ftr-388	798	10	%	%	NOUN
ftr-388	798	11	said	say	VERB
ftr-388	798	12	there	there	PRON
ftr-388	798	13	had	have	AUX
ftr-388	798	14	not	not	PART
ftr-388	798	15	been	be	AUX
ftr-388	798	16	and	and	CCONJ
ftr-388	798	17	17	17	NUM
ftr-388	798	18	%	%	NOUN
ftr-388	798	19	did	do	AUX
ftr-388	798	20	n’t	not	PART
ftr-388	798	21	know	know	VERB
ftr-388	798	22	)	)	PUNCT
ftr-388	798	23	.	.	PUNCT
ftr-388	799	1	97	97	NUM
ftr-388	799	2	.	.	PUNCT
ftr-388	800	1	see	see	VERB
ftr-388	800	2	,	,	PUNCT
ftr-388	800	3	e.g.	e.g.	ADV
ftr-388	800	4	,	,	PUNCT
ftr-388	800	5	james	james	PROPN
ftr-388	800	6	alm	alm	PROPN
ftr-388	800	7	,	,	PUNCT
ftr-388	800	8	betty	betty	PROPN
ftr-388	800	9	r.	r.	PROPN
ftr-388	800	10	jackson	jackson	PROPN
ftr-388	800	11	&	&	CCONJ
ftr-388	800	12	michael	michael	PROPN
ftr-388	800	13	mckee	mckee	PROPN
ftr-388	800	14	,	,	PUNCT
ftr-388	800	15	fiscal	fiscal	ADJ
ftr-388	800	16	exchange	exchange	NOUN
ftr-388	800	17	,	,	PUNCT
ftr-388	800	18	collective	collective	ADJ
ftr-388	800	19	decision	decision	NOUN
ftr-388	800	20	institutions	institution	NOUN
ftr-388	800	21	and	and	CCONJ
ftr-388	800	22	tax	tax	NOUN
ftr-388	800	23	compliance	compliance	NOUN
ftr-388	800	24	,	,	PUNCT
ftr-388	800	25	22	22	NUM
ftr-388	800	26	j.	j.	PROPN
ftr-388	800	27	econ	econ	PROPN
ftr-388	800	28	.	.	PUNCT
ftr-388	800	29	behav	behav	PROPN
ftr-388	800	30	.	.	PUNCT
ftr-388	800	31	&	&	CCONJ
ftr-388	800	32	org	org	PROPN
ftr-388	800	33	.	.	PROPN
ftr-388	801	1	285	285	NUM
ftr-388	801	2	(	(	PUNCT
ftr-388	801	3	1993	1993	NUM
ftr-388	801	4	)	)	PUNCT
ftr-388	801	5	.	.	PUNCT
ftr-388	802	1	2007	2007	NUM
ftr-388	802	2	]	]	PUNCT
ftr-388	802	3	a	a	DET
ftr-388	802	4	tax	tax	NOUN
ftr-388	802	5	morale	morale	NOUN
ftr-388	802	6	approach	approach	NOUN
ftr-388	802	7	to	to	ADP
ftr-388	802	8	compliance	compliance	NOUN
ftr-388	802	9	633	633	NUM
ftr-388	802	10	to	to	ADP
ftr-388	802	11	specific	specific	ADJ
ftr-388	802	12	expenditures	expenditure	NOUN
ftr-388	802	13	.	.	PUNCT
ftr-388	803	1	first	first	ADV
ftr-388	803	2	,	,	PUNCT
ftr-388	803	3	such	such	DET
ftr-388	803	4	a	a	DET
ftr-388	803	5	linkage	linkage	NOUN
ftr-388	803	6	may	may	AUX
ftr-388	803	7	create	create	VERB
ftr-388	803	8	a	a	DET
ftr-388	803	9	strict	strict	ADJ
ftr-388	803	10	benefits	benefit	NOUN
ftr-388	803	11	or	or	CCONJ
ftr-388	803	12	fiscal	fiscal	ADJ
ftr-388	803	13	exchange	exchange	NOUN
ftr-388	803	14	view	view	NOUN
ftr-388	803	15	of	of	ADP
ftr-388	803	16	tax	tax	NOUN
ftr-388	803	17	.	.	PUNCT
ftr-388	804	1	a	a	DET
ftr-388	804	2	narrow	narrow	ADJ
ftr-388	804	3	fiscal	fiscal	ADJ
ftr-388	804	4	exchange	exchange	NOUN
ftr-388	804	5	view	view	NOUN
ftr-388	804	6	may	may	AUX
ftr-388	804	7	lead	lead	VERB
ftr-388	804	8	some	some	DET
ftr-388	804	9	taxpayers	taxpayer	NOUN
ftr-388	804	10	to	to	PART
ftr-388	804	11	perceive	perceive	VERB
ftr-388	804	12	exchange	exchange	NOUN
ftr-388	804	13	inequality	inequality	NOUN
ftr-388	804	14	which	which	PRON
ftr-388	804	15	,	,	PUNCT
ftr-388	804	16	in	in	ADP
ftr-388	804	17	turn	turn	NOUN
ftr-388	804	18	,	,	PUNCT
ftr-388	804	19	may	may	AUX
ftr-388	804	20	cause	cause	VERB
ftr-388	804	21	them	they	PRON
ftr-388	804	22	to	to	PART
ftr-388	804	23	see	see	VERB
ftr-388	804	24	taxation	taxation	NOUN
ftr-388	804	25	as	as	ADP
ftr-388	804	26	unfair	unfair	ADJ
ftr-388	804	27	.	.	PUNCT
ftr-388	805	1	once	once	SCONJ
ftr-388	805	2	they	they	PRON
ftr-388	805	3	see	see	VERB
ftr-388	805	4	the	the	DET
ftr-388	805	5	tax	tax	NOUN
ftr-388	805	6	itself	itself	PRON
ftr-388	805	7	as	as	ADP
ftr-388	805	8	unfair	unfair	ADJ
ftr-388	805	9	,	,	PUNCT
ftr-388	805	10	they	they	PRON
ftr-388	805	11	may	may	AUX
ftr-388	805	12	be	be	AUX
ftr-388	805	13	less	less	ADV
ftr-388	805	14	willing	willing	ADJ
ftr-388	805	15	to	to	PART
ftr-388	805	16	pay	pay	VERB
ftr-388	805	17	.	.	PUNCT
ftr-388	806	1	second	second	ADJ
ftr-388	806	2	,	,	PUNCT
ftr-388	806	3	people	people	NOUN
ftr-388	806	4	frequently	frequently	ADV
ftr-388	806	5	do	do	AUX
ftr-388	806	6	not	not	PART
ftr-388	806	7	agree	agree	VERB
ftr-388	806	8	on	on	ADP
ftr-388	806	9	whether	whether	SCONJ
ftr-388	806	10	a	a	DET
ftr-388	806	11	particular	particular	ADJ
ftr-388	806	12	expenditure	expenditure	NOUN
ftr-388	806	13	is	be	AUX
ftr-388	806	14	worthwhile	worthwhile	ADJ
ftr-388	806	15	.	.	PUNCT
ftr-388	807	1	consequently	consequently	ADV
ftr-388	807	2	,	,	PUNCT
ftr-388	807	3	linking	link	VERB
ftr-388	807	4	a	a	DET
ftr-388	807	5	certain	certain	ADJ
ftr-388	807	6	amount	amount	NOUN
ftr-388	807	7	of	of	ADP
ftr-388	807	8	tax	tax	NOUN
ftr-388	807	9	to	to	ADP
ftr-388	807	10	a	a	DET
ftr-388	807	11	certain	certain	ADJ
ftr-388	807	12	good	good	NOUN
ftr-388	807	13	or	or	CCONJ
ftr-388	807	14	service	service	NOUN
ftr-388	807	15	may	may	AUX
ftr-388	807	16	decrease	decrease	VERB
ftr-388	807	17	a	a	DET
ftr-388	807	18	taxpayer	taxpayer	NOUN
ftr-388	807	19	’s	’s	PART
ftr-388	807	20	willingness	willingness	NOUN
ftr-388	807	21	to	to	PART
ftr-388	807	22	pay	pay	VERB
ftr-388	807	23	the	the	DET
ftr-388	807	24	tax	tax	NOUN
ftr-388	807	25	if	if	SCONJ
ftr-388	807	26	s	s	X
ftr-388	807	27	/	/	SYM
ftr-388	807	28	he	he	PRON
ftr-388	807	29	does	do	AUX
ftr-388	807	30	not	not	PART
ftr-388	807	31	value	value	VERB
ftr-388	807	32	that	that	DET
ftr-388	807	33	particular	particular	ADJ
ftr-388	807	34	program	program	NOUN
ftr-388	807	35	.	.	PUNCT
ftr-388	808	1	there	there	PRON
ftr-388	808	2	are	be	VERB
ftr-388	808	3	ways	way	NOUN
ftr-388	808	4	to	to	PART
ftr-388	808	5	minimize	minimize	VERB
ftr-388	808	6	this	this	DET
ftr-388	808	7	danger	danger	NOUN
ftr-388	808	8	.	.	PUNCT
ftr-388	809	1	general	general	ADJ
ftr-388	809	2	discussions	discussion	NOUN
ftr-388	809	3	about	about	ADP
ftr-388	809	4	the	the	DET
ftr-388	809	5	concept	concept	NOUN
ftr-388	809	6	of	of	ADP
ftr-388	809	7	“	"	PUNCT
ftr-388	809	8	public	public	ADJ
ftr-388	809	9	goods	good	NOUN
ftr-388	809	10	”	"	PUNCT
ftr-388	809	11	might	might	AUX
ftr-388	809	12	,	,	PUNCT
ftr-388	809	13	for	for	ADP
ftr-388	809	14	example	example	NOUN
ftr-388	809	15	,	,	PUNCT
ftr-388	809	16	make	make	VERB
ftr-388	809	17	citizens	citizen	NOUN
ftr-388	809	18	more	more	ADV
ftr-388	809	19	amenable	amenable	ADJ
ftr-388	809	20	to	to	ADP
ftr-388	809	21	taxation	taxation	NOUN
ftr-388	809	22	.	.	PUNCT
ftr-388	810	1	other	other	ADJ
ftr-388	810	2	possible	possible	ADJ
ftr-388	810	3	solutions	solution	NOUN
ftr-388	810	4	are	be	AUX
ftr-388	810	5	listed	list	VERB
ftr-388	810	6	below	below	ADV
ftr-388	810	7	.	.	PUNCT
ftr-388	811	1	some	some	PRON
ftr-388	811	2	of	of	ADP
ftr-388	811	3	them	they	PRON
ftr-388	811	4	relate	relate	VERB
ftr-388	811	5	specifically	specifically	ADV
ftr-388	811	6	to	to	ADP
ftr-388	811	7	tax	tax	NOUN
ftr-388	811	8	;	;	PUNCT
ftr-388	811	9	others	other	NOUN
ftr-388	811	10	encompass	encompass	VERB
ftr-388	811	11	the	the	DET
ftr-388	811	12	role	role	NOUN
ftr-388	811	13	of	of	ADP
ftr-388	811	14	government	government	NOUN
ftr-388	811	15	,	,	PUNCT
ftr-388	811	16	generally	generally	ADV
ftr-388	811	17	.	.	PUNCT
ftr-388	812	1	most	most	ADJ
ftr-388	812	2	of	of	ADP
ftr-388	812	3	them	they	PRON
ftr-388	812	4	require	require	VERB
ftr-388	812	5	sustained	sustained	ADJ
ftr-388	812	6	educational	educational	ADJ
ftr-388	812	7	campaigns	campaign	NOUN
ftr-388	812	8	because	because	SCONJ
ftr-388	812	9	components	component	NOUN
ftr-388	812	10	of	of	ADP
ftr-388	812	11	tax	tax	NOUN
ftr-388	812	12	morale	morale	NOUN
ftr-388	812	13	,	,	PUNCT
ftr-388	812	14	such	such	ADJ
ftr-388	812	15	as	as	ADP
ftr-388	812	16	trust	trust	NOUN
ftr-388	812	17	,	,	PUNCT
ftr-388	812	18	take	take	VERB
ftr-388	812	19	a	a	DET
ftr-388	812	20	long	long	ADJ
ftr-388	812	21	time	time	NOUN
ftr-388	812	22	to	to	PART
ftr-388	812	23	build	build	VERB
ftr-388	812	24	–	–	PUNCT
ftr-388	812	25	even	even	ADV
ftr-388	812	26	though	though	SCONJ
ftr-388	812	27	they	they	PRON
ftr-388	812	28	may	may	AUX
ftr-388	812	29	deteriorate	deteriorate	VERB
ftr-388	812	30	quickly	quickly	ADV
ftr-388	812	31	.	.	PUNCT
ftr-388	813	1	since	since	SCONJ
ftr-388	813	2	many	many	ADJ
ftr-388	813	3	tax	tax	NOUN
ftr-388	813	4	morale	morale	NOUN
ftr-388	813	5	components	component	NOUN
ftr-388	813	6	involve	involve	VERB
ftr-388	813	7	schemas	schema	NOUN
ftr-388	813	8	and	and	CCONJ
ftr-388	813	9	affective	affective	ADJ
ftr-388	813	10	qualities	quality	NOUN
ftr-388	813	11	that	that	PRON
ftr-388	813	12	develop	develop	VERB
ftr-388	813	13	early	early	ADV
ftr-388	813	14	in	in	ADP
ftr-388	813	15	life	life	NOUN
ftr-388	813	16	;	;	PUNCT
ftr-388	813	17	some	some	DET
ftr-388	813	18	educational	educational	ADJ
ftr-388	813	19	programs	program	NOUN
ftr-388	813	20	should	should	AUX
ftr-388	813	21	be	be	AUX
ftr-388	813	22	directed	direct	VERB
ftr-388	813	23	at	at	ADP
ftr-388	813	24	youth	youth	NOUN
ftr-388	813	25	–	–	PUNCT
ftr-388	813	26	long	long	ADV
ftr-388	813	27	before	before	SCONJ
ftr-388	813	28	they	they	PRON
ftr-388	813	29	become	become	VERB
ftr-388	813	30	taxpayers	taxpayer	NOUN
ftr-388	813	31	.	.	PUNCT
ftr-388	814	1	various	various	ADJ
ftr-388	814	2	school	school	NOUN
ftr-388	814	3	curricula	curricula	NOUN
ftr-388	814	4	in	in	ADP
ftr-388	814	5	social	social	ADJ
ftr-388	814	6	studies	study	NOUN
ftr-388	814	7	or	or	CCONJ
ftr-388	814	8	economics	economic	NOUN
ftr-388	814	9	,	,	PUNCT
ftr-388	814	10	for	for	ADP
ftr-388	814	11	example	example	NOUN
ftr-388	814	12	,	,	PUNCT
ftr-388	814	13	are	be	AUX
ftr-388	814	14	ideal	ideal	ADJ
ftr-388	814	15	places	place	NOUN
ftr-388	814	16	for	for	SCONJ
ftr-388	814	17	children	child	NOUN
ftr-388	814	18	to	to	PART
ftr-388	814	19	learn	learn	VERB
ftr-388	814	20	about	about	ADP
ftr-388	814	21	the	the	DET
ftr-388	814	22	role	role	NOUN
ftr-388	814	23	of	of	ADP
ftr-388	814	24	taxes	taxis	NOUN
ftr-388	814	25	in	in	ADP
ftr-388	814	26	society	society	NOUN
ftr-388	814	27	and	and	CCONJ
ftr-388	814	28	to	to	PART
ftr-388	814	29	become	become	VERB
ftr-388	814	30	tax	tax	NOUN
ftr-388	814	31	literate	literate	NOUN
ftr-388	814	32	.	.	PUNCT
ftr-388	815	1	people	people	NOUN
ftr-388	815	2	acknowledge	acknowledge	VERB
ftr-388	815	3	that	that	SCONJ
ftr-388	815	4	voting	voting	NOUN
ftr-388	815	5	and	and	CCONJ
ftr-388	815	6	jury	jury	NOUN
ftr-388	815	7	service	service	NOUN
ftr-388	815	8	are	be	AUX
ftr-388	815	9	civic	civic	ADJ
ftr-388	815	10	responsibilities	responsibility	NOUN
ftr-388	815	11	(	(	PUNCT
ftr-388	815	12	although	although	SCONJ
ftr-388	815	13	often	often	ADV
ftr-388	815	14	honored	honor	VERB
ftr-388	815	15	in	in	ADP
ftr-388	815	16	the	the	DET
ftr-388	815	17	breach	breach	NOUN
ftr-388	815	18	)	)	PUNCT
ftr-388	815	19	,	,	PUNCT
ftr-388	815	20	but	but	CCONJ
ftr-388	815	21	rarely	rarely	ADV
ftr-388	815	22	think	think	VERB
ftr-388	815	23	of	of	ADP
ftr-388	815	24	taxation	taxation	NOUN
ftr-388	815	25	as	as	ADP
ftr-388	815	26	one	one	NUM
ftr-388	815	27	.	.	PUNCT
ftr-388	816	1	education	education	NOUN
ftr-388	816	2	campaigns	campaign	NOUN
ftr-388	816	3	could	could	AUX
ftr-388	816	4	help	help	VERB
ftr-388	816	5	change	change	VERB
ftr-388	816	6	this	this	DET
ftr-388	816	7	view	view	NOUN
ftr-388	816	8	.	.	PUNCT
ftr-388	817	1	once	once	ADV
ftr-388	817	2	paying	pay	VERB
ftr-388	817	3	tax	tax	NOUN
ftr-388	817	4	is	be	AUX
ftr-388	817	5	viewed	view	VERB
ftr-388	817	6	in	in	ADP
ftr-388	817	7	this	this	DET
ftr-388	817	8	light	light	NOUN
ftr-388	817	9	,	,	PUNCT
ftr-388	817	10	people	people	NOUN
ftr-388	817	11	could	could	AUX
ftr-388	817	12	be	be	AUX
ftr-388	817	13	encouraged	encourage	VERB
ftr-388	817	14	to	to	PART
ftr-388	817	15	take	take	VERB
ftr-388	817	16	pride	pride	NOUN
ftr-388	817	17	in	in	ADP
ftr-388	817	18	doing	do	VERB
ftr-388	817	19	so	so	ADV
ftr-388	817	20	,	,	PUNCT
ftr-388	817	21	just	just	ADV
ftr-388	817	22	as	as	SCONJ
ftr-388	817	23	they	they	PRON
ftr-388	817	24	take	take	VERB
ftr-388	817	25	pride	pride	NOUN
ftr-388	817	26	in	in	ADP
ftr-388	817	27	voting	vote	VERB
ftr-388	817	28	or	or	CCONJ
ftr-388	817	29	helping	help	VERB
ftr-388	817	30	their	their	PRON
ftr-388	817	31	place	place	NOUN
ftr-388	817	32	of	of	ADP
ftr-388	817	33	employment	employment	NOUN
ftr-388	817	34	reach	reach	VERB
ftr-388	817	35	united	united	PROPN
ftr-388	817	36	way	way	PROPN
ftr-388	817	37	goals	goal	NOUN
ftr-388	817	38	.	.	PUNCT
ftr-388	818	1	for	for	ADP
ftr-388	818	2	example	example	NOUN
ftr-388	818	3	,	,	PUNCT
ftr-388	818	4	taking	take	VERB
ftr-388	818	5	a	a	DET
ftr-388	818	6	cue	cue	NOUN
ftr-388	818	7	from	from	ADP
ftr-388	818	8	get	get	VERB
ftr-388	818	9	-	-	PUNCT
ftr-388	818	10	out	out	ADP
ftr-388	818	11	-	-	PUNCT
ftr-388	818	12	the	the	DET
ftr-388	818	13	vote	vote	NOUN
ftr-388	818	14	-	-	PUNCT
ftr-388	818	15	campaigns	campaign	NOUN
ftr-388	818	16	,	,	PUNCT
ftr-388	818	17	they	they	PRON
ftr-388	818	18	could	could	AUX
ftr-388	818	19	also	also	ADV
ftr-388	818	20	have	have	VERB
ftr-388	818	21	stickers	sticker	NOUN
ftr-388	818	22	saying	say	VERB
ftr-388	818	23	“	"	PUNCT
ftr-388	818	24	i	i	PRON
ftr-388	818	25	paid	pay	VERB
ftr-388	818	26	my	my	PRON
ftr-388	818	27	taxes	taxis	NOUN
ftr-388	818	28	today	today	NOUN
ftr-388	818	29	.	.	PUNCT
ftr-388	818	30	”	"	PUNCT
ftr-388	819	1	the	the	DET
ftr-388	819	2	literature	literature	NOUN
ftr-388	819	3	indicates	indicate	VERB
ftr-388	819	4	that	that	SCONJ
ftr-388	819	5	certain	certain	ADJ
ftr-388	819	6	characteristics	characteristic	NOUN
ftr-388	819	7	correlate	correlate	VERB
ftr-388	819	8	with	with	ADP
ftr-388	819	9	higher	high	ADJ
ftr-388	819	10	tax	tax	NOUN
ftr-388	819	11	compliance	compliance	NOUN
ftr-388	819	12	,	,	PUNCT
ftr-388	819	13	such	such	ADJ
ftr-388	819	14	as	as	ADP
ftr-388	819	15	trust	trust	NOUN
ftr-388	819	16	,	,	PUNCT
ftr-388	819	17	reciprocity	reciprocity	NOUN
ftr-388	819	18	,	,	PUNCT
ftr-388	819	19	a	a	DET
ftr-388	819	20	sense	sense	NOUN
ftr-388	819	21	of	of	ADP
ftr-388	819	22	national	national	ADJ
ftr-388	819	23	identity	identity	NOUN
ftr-388	819	24	and	and	CCONJ
ftr-388	819	25	altruism	altruism	NOUN
ftr-388	819	26	.	.	PUNCT
ftr-388	820	1	the	the	DET
ftr-388	820	2	irs	irs	PROPN
ftr-388	820	3	could	could	AUX
ftr-388	820	4	incorporate	incorporate	VERB
ftr-388	820	5	aspects	aspect	NOUN
ftr-388	820	6	of	of	ADP
ftr-388	820	7	this	this	DET
ftr-388	820	8	research	research	NOUN
ftr-388	820	9	into	into	ADP
ftr-388	820	10	its	its	PRON
ftr-388	820	11	educational	educational	ADJ
ftr-388	820	12	campaigns	campaign	NOUN
ftr-388	820	13	.	.	PUNCT
ftr-388	821	1	research	research	NOUN
ftr-388	821	2	indicates	indicate	VERB
ftr-388	821	3	that	that	SCONJ
ftr-388	821	4	high	high	ADJ
ftr-388	821	5	moral	moral	ADJ
ftr-388	821	6	reasoning	reasoning	NOUN
ftr-388	821	7	correlates	correlate	VERB
ftr-388	821	8	with	with	ADP
ftr-388	821	9	higher	high	ADJ
ftr-388	821	10	tax	tax	NOUN
ftr-388	821	11	compliance	compliance	NOUN
ftr-388	821	12	and	and	CCONJ
ftr-388	821	13	that	that	SCONJ
ftr-388	821	14	education	education	NOUN
ftr-388	821	15	is	be	AUX
ftr-388	821	16	an	an	DET
ftr-388	821	17	important	important	ADJ
ftr-388	821	18	factor	factor	NOUN
ftr-388	821	19	in	in	ADP
ftr-388	821	20	increasing	increase	VERB
ftr-388	821	21	moral	moral	ADJ
ftr-388	821	22	reasoning	reasoning	NOUN
ftr-388	821	23	.	.	PUNCT
ftr-388	822	1	these	these	DET
ftr-388	822	2	connections	connection	NOUN
ftr-388	822	3	suggest	suggest	VERB
ftr-388	822	4	that	that	SCONJ
ftr-388	822	5	education	education	NOUN
ftr-388	822	6	in	in	ADP
ftr-388	822	7	ethics	ethic	NOUN
ftr-388	822	8	and	and	CCONJ
ftr-388	822	9	moral	moral	ADJ
ftr-388	822	10	reasoning	reasoning	NOUN
ftr-388	822	11	could	could	AUX
ftr-388	822	12	improve	improve	VERB
ftr-388	822	13	compliance	compliance	NOUN
ftr-388	822	14	.	.	PUNCT
ftr-388	823	1	at	at	ADV
ftr-388	823	2	least	least	ADV
ftr-388	823	3	one	one	NUM
ftr-388	823	4	study	study	NOUN
ftr-388	823	5	suggests	suggest	VERB
ftr-388	823	6	this	this	PRON
ftr-388	823	7	:	:	PUNCT
ftr-388	823	8	“	"	PUNCT
ftr-388	823	9	[	[	X
ftr-388	823	10	e]ducation	e]ducation	X
ftr-388	823	11	.	.	PUNCT
ftr-388	823	12	.	.	PUNCT
ftr-388	823	13	.	.	PUNCT
ftr-388	824	1	may	may	AUX
ftr-388	824	2	improve	improve	VERB
ftr-388	824	3	tax	tax	NOUN
ftr-388	824	4	compliance	compliance	NOUN
ftr-388	824	5	.	.	PUNCT
ftr-388	825	1	further	far	ADV
ftr-388	825	2	,	,	PUNCT
ftr-388	825	3	the	the	DET
ftr-388	825	4	results	result	NOUN
ftr-388	825	5	also	also	ADV
ftr-388	825	6	highlight	highlight	VERB
ftr-388	825	7	the	the	DET
ftr-388	825	8	importance	importance	NOUN
ftr-388	825	9	of	of	ADP
ftr-388	825	10	encouraging	encourage	VERB
ftr-388	825	11	and	and	CCONJ
ftr-388	825	12	maintaining	maintain	VERB
ftr-388	825	13	a	a	DET
ftr-388	825	14	positive	positive	ADJ
ftr-388	825	15	attitude	attitude	NOUN
ftr-388	825	16	towards	towards	ADP
ftr-388	825	17	governments	government	NOUN
ftr-388	825	18	amongst	amongst	ADP
ftr-388	825	19	the	the	DET
ftr-388	825	20	general	general	ADJ
ftr-388	825	21	population	population	NOUN
ftr-388	825	22	to	to	PART
ftr-388	825	23	achieve	achieve	VERB
ftr-388	825	24	a	a	DET
ftr-388	825	25	tax	tax	NOUN
ftr-388	825	26	compliant	compliant	ADJ
ftr-388	825	27	population	population	NOUN
ftr-388	825	28	.	.	PUNCT
ftr-388	826	1	thus	thus	ADV
ftr-388	826	2	,	,	PUNCT
ftr-388	826	3	policies	policy	NOUN
ftr-388	826	4	that	that	PRON
ftr-388	826	5	encourage	encourage	VERB
ftr-388	826	6	/	/	SYM
ftr-388	826	7	emphasize	emphasize	VERB
ftr-388	826	8	education	education	NOUN
ftr-388	826	9	and	and	CCONJ
ftr-388	826	10	ethical	ethical	ADJ
ftr-388	826	11	behavior	behavior	NOUN
ftr-388	826	12	may	may	AUX
ftr-388	826	13	be	be	AUX
ftr-388	826	14	an	an	DET
ftr-388	826	15	effective	effective	ADJ
ftr-388	826	16	method	method	NOUN
ftr-388	826	17	of	of	ADP
ftr-388	826	18	increasing	increase	VERB
ftr-388	826	19	the	the	DET
ftr-388	826	20	level	level	NOUN
ftr-388	826	21	of	of	ADP
ftr-388	826	22	taxpayers	taxpayer	NOUN
ftr-388	826	23	’	’	PART
ftr-388	826	24	compliance	compliance	NOUN
ftr-388	826	25	.	.	PUNCT
ftr-388	826	26	”	"	PUNCT
ftr-388	827	1	98	98	NUM
ftr-388	827	2	98	98	NUM
ftr-388	827	3	.	.	PUNCT
ftr-388	828	1	trivedi	trivedi	PROPN
ftr-388	828	2	,	,	PUNCT
ftr-388	828	3	shehata	shehata	PROPN
ftr-388	828	4	&	&	CCONJ
ftr-388	828	5	lynn	lynn	PROPN
ftr-388	828	6	,	,	PUNCT
ftr-388	828	7	supra	supra	PROPN
ftr-388	828	8	note	note	PROPN
ftr-388	828	9	22	22	NUM
ftr-388	828	10	,	,	PUNCT
ftr-388	828	11	at	at	ADP
ftr-388	828	12	193	193	NUM
ftr-388	828	13	.	.	PUNCT
ftr-388	829	1	634	634	NUM
ftr-388	829	2	florida	florida	PROPN
ftr-388	829	3	tax	tax	NOUN
ftr-388	829	4	review	review	NOUN
ftr-388	829	5	[	[	X
ftr-388	829	6	vol	vol	NOUN
ftr-388	829	7	.	.	PUNCT
ftr-388	829	8	8:6	8:6	NUM
ftr-388	829	9	3	3	NUM
ftr-388	829	10	.	.	PUNCT
ftr-388	830	1	examples	example	NOUN
ftr-388	830	2	of	of	ADP
ftr-388	830	3	specific	specific	ADJ
ftr-388	830	4	educational	educational	ADJ
ftr-388	830	5	programs	program	NOUN
ftr-388	830	6	a.	a.	NOUN
ftr-388	830	7	design	design	PROPN
ftr-388	830	8	curriculum	curriculum	NOUN
ftr-388	830	9	for	for	ADP
ftr-388	830	10	schools	school	NOUN
ftr-388	830	11	states	state	NOUN
ftr-388	830	12	and	and	CCONJ
ftr-388	830	13	school	school	NOUN
ftr-388	830	14	districts	district	NOUN
ftr-388	830	15	prescribe	prescribe	VERB
ftr-388	830	16	curricular	curricular	ADJ
ftr-388	830	17	guidance	guidance	NOUN
ftr-388	830	18	for	for	ADP
ftr-388	830	19	grades	grade	NOUN
ftr-388	830	20	k-12	k-12	PROPN
ftr-388	830	21	in	in	ADP
ftr-388	830	22	various	various	ADJ
ftr-388	830	23	subjects	subject	NOUN
ftr-388	830	24	including	include	VERB
ftr-388	830	25	civics	civic	NOUN
ftr-388	830	26	,	,	PUNCT
ftr-388	830	27	social	social	ADJ
ftr-388	830	28	studies	study	NOUN
ftr-388	830	29	,	,	PUNCT
ftr-388	830	30	and	and	CCONJ
ftr-388	830	31	economics	economic	NOUN
ftr-388	830	32	.	.	PUNCT
ftr-388	831	1	although	although	SCONJ
ftr-388	831	2	taxes	taxis	NOUN
ftr-388	831	3	are	be	AUX
ftr-388	831	4	integral	integral	ADJ
ftr-388	831	5	to	to	ADP
ftr-388	831	6	all	all	DET
ftr-388	831	7	these	these	DET
ftr-388	831	8	topics	topic	NOUN
ftr-388	831	9	,	,	PUNCT
ftr-388	831	10	taxation	taxation	NOUN
ftr-388	831	11	usually	usually	ADV
ftr-388	831	12	plays	play	VERB
ftr-388	831	13	little	little	ADJ
ftr-388	831	14	or	or	CCONJ
ftr-388	831	15	no	no	PRON
ftr-388	831	16	role	role	NOUN
ftr-388	831	17	in	in	ADP
ftr-388	831	18	the	the	DET
ftr-388	831	19	curriculum	curriculum	NOUN
ftr-388	831	20	.	.	PUNCT
ftr-388	832	1	the	the	DET
ftr-388	832	2	irs	irs	PROPN
ftr-388	832	3	,	,	PUNCT
ftr-388	832	4	in	in	ADP
ftr-388	832	5	conjunction	conjunction	NOUN
ftr-388	832	6	with	with	ADP
ftr-388	832	7	educational	educational	ADJ
ftr-388	832	8	and	and	CCONJ
ftr-388	832	9	curricular	curricular	ADJ
ftr-388	832	10	experts	expert	NOUN
ftr-388	832	11	,	,	PUNCT
ftr-388	832	12	could	could	AUX
ftr-388	832	13	devise	devise	VERB
ftr-388	832	14	curriculum	curriculum	NOUN
ftr-388	832	15	appropriate	appropriate	ADJ
ftr-388	832	16	for	for	ADP
ftr-388	832	17	all	all	DET
ftr-388	832	18	ages	age	NOUN
ftr-388	832	19	.	.	PUNCT
ftr-388	833	1	there	there	PRON
ftr-388	833	2	are	be	VERB
ftr-388	833	3	various	various	ADJ
ftr-388	833	4	less	less	ADV
ftr-388	833	5	traditional	traditional	ADJ
ftr-388	833	6	ways	way	NOUN
ftr-388	833	7	to	to	PART
ftr-388	833	8	present	present	VERB
ftr-388	833	9	this	this	DET
ftr-388	833	10	information	information	NOUN
ftr-388	833	11	.	.	PUNCT
ftr-388	834	1	for	for	ADP
ftr-388	834	2	example	example	NOUN
ftr-388	834	3	,	,	PUNCT
ftr-388	834	4	many	many	ADJ
ftr-388	834	5	law	law	NOUN
ftr-388	834	6	schools	school	NOUN
ftr-388	834	7	have	have	VERB
ftr-388	834	8	a	a	DET
ftr-388	834	9	street	street	NOUN
ftr-388	834	10	law	law	NOUN
ftr-388	834	11	program	program	NOUN
ftr-388	834	12	in	in	ADP
ftr-388	834	13	which	which	PRON
ftr-388	834	14	law	law	NOUN
ftr-388	834	15	students	student	NOUN
ftr-388	834	16	teach	teach	VERB
ftr-388	834	17	high	high	ADJ
ftr-388	834	18	school	school	NOUN
ftr-388	834	19	students	student	NOUN
ftr-388	834	20	about	about	ADP
ftr-388	834	21	various	various	ADJ
ftr-388	834	22	aspects	aspect	NOUN
ftr-388	834	23	of	of	ADP
ftr-388	834	24	the	the	DET
ftr-388	834	25	law	law	NOUN
ftr-388	834	26	.	.	PUNCT
ftr-388	835	1	media	medium	NOUN
ftr-388	835	2	popular	popular	ADJ
ftr-388	835	3	with	with	ADP
ftr-388	835	4	the	the	DET
ftr-388	835	5	young	young	ADJ
ftr-388	835	6	–	–	PUNCT
ftr-388	835	7	such	such	ADJ
ftr-388	835	8	as	as	ADP
ftr-388	835	9	videos	video	NOUN
ftr-388	835	10	and	and	CCONJ
ftr-388	835	11	the	the	DET
ftr-388	835	12	internet	internet	NOUN
ftr-388	835	13	–	–	PUNCT
ftr-388	835	14	could	could	AUX
ftr-388	835	15	also	also	ADV
ftr-388	835	16	be	be	AUX
ftr-388	835	17	used	use	VERB
ftr-388	835	18	.	.	PUNCT
ftr-388	836	1	in	in	ADP
ftr-388	836	2	1998	1998	NUM
ftr-388	836	3	,	,	PUNCT
ftr-388	836	4	for	for	ADP
ftr-388	836	5	example	example	NOUN
ftr-388	836	6	,	,	PUNCT
ftr-388	836	7	the	the	DET
ftr-388	836	8	federal	federal	PROPN
ftr-388	836	9	reserve	reserve	PROPN
ftr-388	836	10	bank	bank	PROPN
ftr-388	836	11	of	of	ADP
ftr-388	836	12	new	new	PROPN
ftr-388	836	13	york	york	PROPN
ftr-388	836	14	published	publish	VERB
ftr-388	836	15	a	a	DET
ftr-388	836	16	comic	comic	ADJ
ftr-388	836	17	book	book	NOUN
ftr-388	836	18	describing	describe	VERB
ftr-388	836	19	how	how	SCONJ
ftr-388	836	20	foreign	foreign	ADJ
ftr-388	836	21	trade	trade	NOUN
ftr-388	836	22	works.99	works.99	PROPN
ftr-388	836	23	b.	b.	PROPN
ftr-388	837	1	“	"	PUNCT
ftr-388	837	2	deliberation	deliberation	NOUN
ftr-388	837	3	day	day	NOUN
ftr-388	837	4	”	"	PUNCT
ftr-388	837	5	discussions	discussion	NOUN
ftr-388	837	6	in	in	ADP
ftr-388	837	7	their	their	PRON
ftr-388	837	8	book	book	NOUN
ftr-388	837	9	deliberation	deliberation	NOUN
ftr-388	837	10	day	day	NOUN
ftr-388	837	11	,	,	PUNCT
ftr-388	837	12	bruce	bruce	PROPN
ftr-388	837	13	ackerman	ackerman	PROPN
ftr-388	837	14	and	and	CCONJ
ftr-388	837	15	james	james	PROPN
ftr-388	837	16	s.	s.	PROPN
ftr-388	837	17	fishkin	fishkin	PROPN
ftr-388	837	18	propose	propose	VERB
ftr-388	837	19	town	town	NOUN
ftr-388	837	20	hall	hall	PROPN
ftr-388	837	21	type	type	NOUN
ftr-388	837	22	meetings	meeting	NOUN
ftr-388	837	23	before	before	ADP
ftr-388	837	24	presidential	presidential	ADJ
ftr-388	837	25	elections	election	NOUN
ftr-388	837	26	to	to	PART
ftr-388	837	27	discuss	discuss	VERB
ftr-388	837	28	the	the	DET
ftr-388	837	29	candidates	candidate	NOUN
ftr-388	837	30	and	and	CCONJ
ftr-388	837	31	issues	issue	NOUN
ftr-388	837	32	.	.	PUNCT
ftr-388	838	1	similar	similar	ADJ
ftr-388	838	2	type	type	NOUN
ftr-388	838	3	of	of	ADP
ftr-388	838	4	meetings	meeting	NOUN
ftr-388	838	5	could	could	AUX
ftr-388	838	6	occur	occur	VERB
ftr-388	838	7	at	at	ADP
ftr-388	838	8	the	the	DET
ftr-388	838	9	start	start	NOUN
ftr-388	838	10	of	of	ADP
ftr-388	838	11	tax	tax	NOUN
ftr-388	838	12	season	season	NOUN
ftr-388	838	13	,	,	PUNCT
ftr-388	838	14	in	in	ADP
ftr-388	838	15	town	town	NOUN
ftr-388	838	16	hall	hall	NOUN
ftr-388	838	17	meetings	meeting	NOUN
ftr-388	838	18	,	,	PUNCT
ftr-388	838	19	and/or	and/or	CCONJ
ftr-388	838	20	on	on	ADP
ftr-388	838	21	television	television	NOUN
ftr-388	838	22	,	,	PUNCT
ftr-388	838	23	radio	radio	NOUN
ftr-388	838	24	and	and	CCONJ
ftr-388	838	25	the	the	DET
ftr-388	838	26	internet	internet	NOUN
ftr-388	838	27	.	.	PUNCT
ftr-388	839	1	c.	c.	PROPN
ftr-388	839	2	an	an	DET
ftr-388	839	3	annual	annual	ADJ
ftr-388	839	4	income	income	NOUN
ftr-388	839	5	statement	statement	NOUN
ftr-388	839	6	every	every	DET
ftr-388	839	7	year	year	NOUN
ftr-388	839	8	the	the	DET
ftr-388	839	9	social	social	ADJ
ftr-388	839	10	security	security	NOUN
ftr-388	839	11	administration	administration	NOUN
ftr-388	839	12	provides	provide	VERB
ftr-388	839	13	a	a	DET
ftr-388	839	14	short	short	ADJ
ftr-388	839	15	explanation	explanation	NOUN
ftr-388	839	16	of	of	ADP
ftr-388	839	17	how	how	SCONJ
ftr-388	839	18	social	social	ADJ
ftr-388	839	19	security	security	NOUN
ftr-388	839	20	works	work	VERB
ftr-388	839	21	and	and	CCONJ
ftr-388	839	22	a	a	DET
ftr-388	839	23	summary	summary	NOUN
ftr-388	839	24	of	of	ADP
ftr-388	839	25	a	a	DET
ftr-388	839	26	taxpayer	taxpayer	NOUN
ftr-388	839	27	’s	’s	PART
ftr-388	839	28	past	past	ADJ
ftr-388	839	29	contributions	contribution	NOUN
ftr-388	839	30	and	and	CCONJ
ftr-388	839	31	potential	potential	ADJ
ftr-388	839	32	benefits	benefit	NOUN
ftr-388	839	33	.	.	PUNCT
ftr-388	840	1	a	a	DET
ftr-388	840	2	similar	similar	ADJ
ftr-388	840	3	pamphlet	pamphlet	NOUN
ftr-388	840	4	distributed	distribute	VERB
ftr-388	840	5	annually	annually	ADV
ftr-388	840	6	by	by	ADP
ftr-388	840	7	the	the	DET
ftr-388	840	8	irs	irs	PROPN
ftr-388	840	9	might	might	AUX
ftr-388	840	10	help	help	VERB
ftr-388	840	11	taxpayers	taxpayer	NOUN
ftr-388	840	12	both	both	PRON
ftr-388	840	13	understand	understand	VERB
ftr-388	840	14	the	the	DET
ftr-388	840	15	system	system	NOUN
ftr-388	840	16	better	well	ADV
ftr-388	840	17	and	and	CCONJ
ftr-388	840	18	feel	feel	VERB
ftr-388	840	19	more	more	ADJ
ftr-388	840	20	ownership.100	ownership.100	NOUN
ftr-388	840	21	4	4	NUM
ftr-388	840	22	.	.	PUNCT
ftr-388	840	23	specific	specific	ADJ
ftr-388	840	24	recommendations	recommendation	NOUN
ftr-388	840	25	regarding	regard	VERB
ftr-388	840	26	media	medium	NOUN
ftr-388	840	27	campaigns	campaign	NOUN
ftr-388	840	28	the	the	DET
ftr-388	840	29	irs	irs	PROPN
ftr-388	840	30	should	should	AUX
ftr-388	840	31	conduct	conduct	VERB
ftr-388	840	32	an	an	DET
ftr-388	840	33	extensive	extensive	ADJ
ftr-388	840	34	media	medium	NOUN
ftr-388	840	35	campaign	campaign	NOUN
ftr-388	840	36	regarding	regard	VERB
ftr-388	840	37	taxes	taxis	NOUN
ftr-388	840	38	in	in	ADP
ftr-388	840	39	order	order	NOUN
ftr-388	840	40	to	to	PART
ftr-388	840	41	reach	reach	VERB
ftr-388	840	42	the	the	DET
ftr-388	840	43	widest	wide	ADJ
ftr-388	840	44	number	number	NOUN
ftr-388	840	45	of	of	ADP
ftr-388	840	46	the	the	DET
ftr-388	840	47	public	public	NOUN
ftr-388	840	48	.	.	PUNCT
ftr-388	841	1	some	some	PRON
ftr-388	841	2	of	of	ADP
ftr-388	841	3	these	these	DET
ftr-388	841	4	campaigns	campaign	NOUN
ftr-388	841	5	should	should	AUX
ftr-388	841	6	focus	focus	VERB
ftr-388	841	7	generally	generally	ADV
ftr-388	841	8	on	on	ADP
ftr-388	841	9	taxes	taxis	NOUN
ftr-388	841	10	while	while	SCONJ
ftr-388	841	11	others	other	NOUN
ftr-388	841	12	could	could	AUX
ftr-388	841	13	concentrate	concentrate	VERB
ftr-388	841	14	on	on	ADP
ftr-388	841	15	specific	specific	ADJ
ftr-388	841	16	tax	tax	NOUN
ftr-388	841	17	issues	issue	NOUN
ftr-388	841	18	.	.	PUNCT
ftr-388	842	1	the	the	DET
ftr-388	842	2	eitc	eitc	PROPN
ftr-388	842	3	outreach	outreach	NOUN
ftr-388	842	4	program	program	NOUN
ftr-388	842	5	is	be	AUX
ftr-388	842	6	a	a	DET
ftr-388	842	7	good	good	ADJ
ftr-388	842	8	start	start	NOUN
ftr-388	842	9	for	for	ADP
ftr-388	842	10	a	a	DET
ftr-388	842	11	model	model	NOUN
ftr-388	842	12	,	,	PUNCT
ftr-388	842	13	but	but	CCONJ
ftr-388	842	14	the	the	DET
ftr-388	842	15	suggested	suggest	VERB
ftr-388	842	16	campaign	campaign	NOUN
ftr-388	842	17	must	must	AUX
ftr-388	842	18	go	go	VERB
ftr-388	842	19	beyond	beyond	ADP
ftr-388	842	20	that	that	PRON
ftr-388	842	21	in	in	ADP
ftr-388	842	22	terms	term	NOUN
ftr-388	842	23	of	of	ADP
ftr-388	842	24	media	medium	NOUN
ftr-388	842	25	outlets	outlet	NOUN
ftr-388	842	26	,	,	PUNCT
ftr-388	842	27	content	content	NOUN
ftr-388	842	28	,	,	PUNCT
ftr-388	842	29	and	and	CCONJ
ftr-388	842	30	purpose	purpose	NOUN
ftr-388	842	31	.	.	PUNCT
ftr-388	843	1	the	the	DET
ftr-388	843	2	campaign	campaign	NOUN
ftr-388	843	3	’s	’s	PART
ftr-388	843	4	goal	goal	NOUN
ftr-388	843	5	should	should	AUX
ftr-388	843	6	be	be	AUX
ftr-388	843	7	to	to	PART
ftr-388	843	8	encourage	encourage	VERB
ftr-388	843	9	values	value	NOUN
ftr-388	843	10	and	and	CCONJ
ftr-388	843	11	norms	norm	NOUN
ftr-388	843	12	that	that	PRON
ftr-388	843	13	enhance	enhance	VERB
ftr-388	843	14	tax	tax	NOUN
ftr-388	843	15	compliance	compliance	NOUN
ftr-388	843	16	not	not	PART
ftr-388	843	17	simply	simply	ADV
ftr-388	843	18	to	to	PART
ftr-388	843	19	convey	convey	VERB
ftr-388	843	20	tax	tax	NOUN
ftr-388	843	21	information	information	NOUN
ftr-388	843	22	.	.	PUNCT
ftr-388	844	1	the	the	DET
ftr-388	844	2	campaign	campaign	NOUN
ftr-388	844	3	99	99	NUM
ftr-388	844	4	.	.	PUNCT
ftr-388	845	1	cedric	cedric	PROPN
ftr-388	845	2	fan	fan	PROPN
ftr-388	845	3	.	.	PUNCT
ftr-388	846	1	the	the	DET
ftr-388	846	2	story	story	NOUN
ftr-388	846	3	of	of	ADP
ftr-388	846	4	foreign	foreign	ADJ
ftr-388	846	5	trade	trade	NOUN
ftr-388	846	6	and	and	CCONJ
ftr-388	846	7	exchange	exchange	NOUN
ftr-388	846	8	(	(	PUNCT
ftr-388	846	9	1998	1998	NUM
ftr-388	846	10	)	)	PUNCT
ftr-388	846	11	.	.	PUNCT
ftr-388	847	1	100	100	NUM
ftr-388	847	2	.	.	PUNCT
ftr-388	848	1	marjorie	marjorie	PROPN
ftr-388	848	2	e.	e.	PROPN
ftr-388	848	3	kornhauser	kornhauser	PROPN
ftr-388	848	4	,	,	PUNCT
ftr-388	848	5	doing	do	VERB
ftr-388	848	6	the	the	DET
ftr-388	848	7	full	full	ADJ
ftr-388	848	8	monty	monty	NOUN
ftr-388	848	9	:	:	PUNCT
ftr-388	848	10	will	will	AUX
ftr-388	848	11	publicizing	publicize	VERB
ftr-388	848	12	of	of	ADP
ftr-388	848	13	tax	tax	NOUN
ftr-388	848	14	information	information	NOUN
ftr-388	848	15	increase	increase	NOUN
ftr-388	848	16	compliance	compliance	NOUN
ftr-388	848	17	?	?	PUNCT
ftr-388	848	18	,	,	PUNCT
ftr-388	848	19	18	18	NUM
ftr-388	848	20	can	can	NOUN
ftr-388	848	21	.	.	PUNCT
ftr-388	849	1	j.	j.	PROPN
ftr-388	849	2	l.	l.	PROPN
ftr-388	849	3	&	&	CCONJ
ftr-388	849	4	juris	juris	PROPN
ftr-388	849	5	.	.	PROPN
ftr-388	850	1	95	95	NUM
ftr-388	850	2	(	(	PUNCT
ftr-388	850	3	2005	2005	NUM
ftr-388	850	4	)	)	PUNCT
ftr-388	850	5	.	.	PUNCT
ftr-388	851	1	2007	2007	NUM
ftr-388	851	2	]	]	PUNCT
ftr-388	851	3	a	a	DET
ftr-388	851	4	tax	tax	NOUN
ftr-388	851	5	morale	morale	NOUN
ftr-388	851	6	approach	approach	NOUN
ftr-388	851	7	to	to	ADP
ftr-388	851	8	compliance	compliance	NOUN
ftr-388	851	9	635	635	NUM
ftr-388	851	10	should	should	AUX
ftr-388	851	11	seek	seek	VERB
ftr-388	851	12	to	to	PART
ftr-388	851	13	develop	develop	VERB
ftr-388	851	14	those	those	DET
ftr-388	851	15	values	value	NOUN
ftr-388	851	16	and	and	CCONJ
ftr-388	851	17	norms	norm	NOUN
ftr-388	851	18	,	,	PUNCT
ftr-388	851	19	discussed	discuss	VERB
ftr-388	851	20	in	in	ADP
ftr-388	851	21	the	the	DET
ftr-388	851	22	literature	literature	NOUN
ftr-388	851	23	review	review	NOUN
ftr-388	851	24	,	,	PUNCT
ftr-388	851	25	that	that	PRON
ftr-388	851	26	are	be	AUX
ftr-388	851	27	connected	connect	VERB
ftr-388	851	28	with	with	ADP
ftr-388	851	29	high	high	ADJ
ftr-388	851	30	compliance	compliance	NOUN
ftr-388	851	31	including	include	VERB
ftr-388	851	32	trust	trust	NOUN
ftr-388	851	33	in	in	ADP
ftr-388	851	34	the	the	DET
ftr-388	851	35	government	government	NOUN
ftr-388	851	36	and	and	CCONJ
ftr-388	851	37	a	a	DET
ftr-388	851	38	sense	sense	NOUN
ftr-388	851	39	of	of	ADP
ftr-388	851	40	civic	civic	ADJ
ftr-388	851	41	duty	duty	NOUN
ftr-388	851	42	to	to	PART
ftr-388	851	43	pay	pay	VERB
ftr-388	851	44	taxes	taxis	NOUN
ftr-388	851	45	.	.	PUNCT
ftr-388	852	1	it	it	PRON
ftr-388	852	2	should	should	AUX
ftr-388	852	3	also	also	ADV
ftr-388	852	4	stress	stress	VERB
ftr-388	852	5	the	the	DET
ftr-388	852	6	competency	competency	NOUN
ftr-388	852	7	of	of	ADP
ftr-388	852	8	the	the	DET
ftr-388	852	9	irs	irs	PROPN
ftr-388	852	10	.	.	PUNCT
ftr-388	853	1	many	many	ADJ
ftr-388	853	2	taxpayers	taxpayer	NOUN
ftr-388	853	3	may	may	AUX
ftr-388	853	4	not	not	PART
ftr-388	853	5	question	question	VERB
ftr-388	853	6	the	the	DET
ftr-388	853	7	honesty	honesty	NOUN
ftr-388	853	8	of	of	ADP
ftr-388	853	9	irs	irs	PROPN
ftr-388	853	10	officials	official	NOUN
ftr-388	853	11	,	,	PUNCT
ftr-388	853	12	but	but	CCONJ
ftr-388	853	13	they	they	PRON
ftr-388	853	14	may	may	AUX
ftr-388	853	15	doubt	doubt	VERB
ftr-388	853	16	the	the	DET
ftr-388	853	17	efficiency	efficiency	NOUN
ftr-388	853	18	and/or	and/or	CCONJ
ftr-388	853	19	ability	ability	NOUN
ftr-388	853	20	of	of	ADP
ftr-388	853	21	irs	irs	PROPN
ftr-388	853	22	personnel	personnel	NOUN
ftr-388	853	23	.	.	PUNCT
ftr-388	854	1	the	the	DET
ftr-388	854	2	danger	danger	NOUN
ftr-388	854	3	of	of	ADP
ftr-388	854	4	a	a	DET
ftr-388	854	5	media	media	NOUN
ftr-388	854	6	campaign	campaign	NOUN
ftr-388	854	7	,	,	PUNCT
ftr-388	854	8	like	like	ADP
ftr-388	854	9	the	the	DET
ftr-388	854	10	danger	danger	NOUN
ftr-388	854	11	of	of	ADP
ftr-388	854	12	an	an	DET
ftr-388	854	13	education	education	NOUN
ftr-388	854	14	campaign	campaign	NOUN
ftr-388	854	15	,	,	PUNCT
ftr-388	854	16	is	be	AUX
ftr-388	854	17	that	that	SCONJ
ftr-388	854	18	it	it	PRON
ftr-388	854	19	could	could	AUX
ftr-388	854	20	backfire	backfire	VERB
ftr-388	854	21	.	.	PUNCT
ftr-388	855	1	it	it	PRON
ftr-388	855	2	might	might	AUX
ftr-388	855	3	cause	cause	VERB
ftr-388	855	4	taxpayers	taxpayer	NOUN
ftr-388	855	5	to	to	PART
ftr-388	855	6	feel	feel	VERB
ftr-388	855	7	manipulated	manipulate	VERB
ftr-388	855	8	,	,	PUNCT
ftr-388	855	9	which	which	PRON
ftr-388	855	10	would	would	AUX
ftr-388	855	11	increase	increase	VERB
ftr-388	855	12	cynicism	cynicism	NOUN
ftr-388	855	13	and	and	CCONJ
ftr-388	855	14	potentially	potentially	ADV
ftr-388	855	15	more	more	ADJ
ftr-388	855	16	non	non	ADJ
ftr-388	855	17	-	-	NOUN
ftr-388	855	18	compliance	compliance	NOUN
ftr-388	855	19	.	.	PUNCT
ftr-388	856	1	in	in	ADP
ftr-388	856	2	order	order	NOUN
ftr-388	856	3	to	to	PART
ftr-388	856	4	prevent	prevent	VERB
ftr-388	856	5	(	(	PUNCT
ftr-388	856	6	or	or	CCONJ
ftr-388	856	7	minimize	minimize	VERB
ftr-388	856	8	)	)	PUNCT
ftr-388	856	9	these	these	DET
ftr-388	856	10	negative	negative	ADJ
ftr-388	856	11	consequences	consequence	NOUN
ftr-388	856	12	the	the	DET
ftr-388	856	13	irs	irs	PROPN
ftr-388	856	14	must	must	AUX
ftr-388	856	15	move	move	VERB
ftr-388	856	16	cautiously	cautiously	ADV
ftr-388	856	17	and	and	CCONJ
ftr-388	856	18	with	with	ADP
ftr-388	856	19	the	the	DET
ftr-388	856	20	aid	aid	NOUN
ftr-388	856	21	of	of	ADP
ftr-388	856	22	outside	outside	ADJ
ftr-388	856	23	experts.101	experts.101	NOUN
ftr-388	856	24	successful	successful	ADJ
ftr-388	856	25	marketing	marketing	NOUN
ftr-388	856	26	engages	engage	VERB
ftr-388	856	27	many	many	ADJ
ftr-388	856	28	of	of	ADP
ftr-388	856	29	the	the	DET
ftr-388	856	30	same	same	ADJ
ftr-388	856	31	principles	principle	NOUN
ftr-388	856	32	that	that	PRON
ftr-388	856	33	enhance	enhance	VERB
ftr-388	856	34	tax	tax	NOUN
ftr-388	856	35	morale	morale	NOUN
ftr-388	856	36	,	,	PUNCT
ftr-388	856	37	such	such	ADJ
ftr-388	856	38	as	as	ADP
ftr-388	856	39	reciprocity	reciprocity	NOUN
ftr-388	856	40	,	,	PUNCT
ftr-388	856	41	norms	norm	NOUN
ftr-388	856	42	,	,	PUNCT
ftr-388	856	43	and	and	CCONJ
ftr-388	856	44	trust	trust	NOUN
ftr-388	856	45	in	in	ADP
ftr-388	856	46	authority	authority	NOUN
ftr-388	856	47	.	.	PUNCT
ftr-388	857	1	marketing102	marketing102	PROPN
ftr-388	857	2	campaigns	campaign	NOUN
ftr-388	857	3	also	also	ADV
ftr-388	857	4	use	use	VERB
ftr-388	857	5	many	many	ADJ
ftr-388	857	6	tactics	tactic	NOUN
ftr-388	857	7	that	that	PRON
ftr-388	857	8	would	would	AUX
ftr-388	857	9	be	be	AUX
ftr-388	857	10	helpful	helpful	ADJ
ftr-388	857	11	in	in	ADP
ftr-388	857	12	campaigns	campaign	NOUN
ftr-388	857	13	to	to	PART
ftr-388	857	14	improve	improve	VERB
ftr-388	857	15	tax	tax	NOUN
ftr-388	857	16	compliance	compliance	NOUN
ftr-388	857	17	,	,	PUNCT
ftr-388	857	18	such	such	ADJ
ftr-388	857	19	as	as	ADP
ftr-388	857	20	formulating	formulate	VERB
ftr-388	857	21	suggestions	suggestion	NOUN
ftr-388	857	22	in	in	ADP
ftr-388	857	23	the	the	DET
ftr-388	857	24	positive	positive	ADJ
ftr-388	857	25	not	not	PART
ftr-388	857	26	negative	negative	ADJ
ftr-388	857	27	.	.	PUNCT
ftr-388	858	1	the	the	DET
ftr-388	858	2	following	follow	VERB
ftr-388	858	3	suggestions	suggestion	NOUN
ftr-388	858	4	indicate	indicate	VERB
ftr-388	858	5	some	some	PRON
ftr-388	858	6	of	of	ADP
ftr-388	858	7	the	the	DET
ftr-388	858	8	possibilities	possibility	NOUN
ftr-388	858	9	of	of	ADP
ftr-388	858	10	a	a	DET
ftr-388	858	11	marketing	marketing	NOUN
ftr-388	858	12	campaign	campaign	NOUN
ftr-388	858	13	.	.	PUNCT
ftr-388	859	1	a.	a.	NOUN
ftr-388	859	2	public	public	PROPN
ftr-388	859	3	service	service	NOUN
ftr-388	859	4	ads	ad	NOUN
ftr-388	859	5	using	use	VERB
ftr-388	859	6	marketing	marketing	NOUN
ftr-388	859	7	principles	principle	NOUN
ftr-388	859	8	public	public	ADJ
ftr-388	859	9	service	service	NOUN
ftr-388	859	10	campaigns	campaign	NOUN
ftr-388	859	11	should	should	AUX
ftr-388	859	12	target	target	VERB
ftr-388	859	13	specific	specific	ADJ
ftr-388	859	14	market	market	NOUN
ftr-388	859	15	so	so	SCONJ
ftr-388	859	16	that	that	SCONJ
ftr-388	859	17	different	different	ADJ
ftr-388	859	18	types	type	NOUN
ftr-388	859	19	of	of	ADP
ftr-388	859	20	taxpayers	taxpayer	NOUN
ftr-388	859	21	receive	receive	VERB
ftr-388	859	22	different	different	ADJ
ftr-388	859	23	ads	ad	NOUN
ftr-388	859	24	.	.	PUNCT
ftr-388	860	1	ads	ad	NOUN
ftr-388	860	2	would	would	AUX
ftr-388	860	3	vary	vary	VERB
ftr-388	860	4	in	in	ADP
ftr-388	860	5	both	both	PRON
ftr-388	860	6	form	form	NOUN
ftr-388	860	7	and	and	CCONJ
ftr-388	860	8	content	content	NOUN
ftr-388	860	9	.	.	PUNCT
ftr-388	861	1	content	content	NOUN
ftr-388	861	2	could	could	AUX
ftr-388	861	3	be	be	AUX
ftr-388	861	4	varied	varied	ADJ
ftr-388	861	5	to	to	PART
ftr-388	861	6	target	target	VERB
ftr-388	861	7	the	the	DET
ftr-388	861	8	characteristics	characteristic	NOUN
ftr-388	861	9	of	of	ADP
ftr-388	861	10	different	different	ADJ
ftr-388	861	11	demographic	demographic	ADJ
ftr-388	861	12	taxpayers	taxpayer	NOUN
ftr-388	861	13	,	,	PUNCT
ftr-388	861	14	as	as	SCONJ
ftr-388	861	15	shown	show	VERB
ftr-388	861	16	in	in	ADP
ftr-388	861	17	the	the	DET
ftr-388	861	18	research	research	NOUN
ftr-388	861	19	.	.	PUNCT
ftr-388	862	1	the	the	DET
ftr-388	862	2	form	form	NOUN
ftr-388	862	3	should	should	AUX
ftr-388	862	4	also	also	ADV
ftr-388	862	5	match	match	VERB
ftr-388	862	6	the	the	DET
ftr-388	862	7	target	target	NOUN
ftr-388	862	8	audience	audience	NOUN
ftr-388	862	9	in	in	ADP
ftr-388	862	10	language	language	NOUN
ftr-388	862	11	and	and	CCONJ
ftr-388	862	12	media	medium	NOUN
ftr-388	862	13	use	use	NOUN
ftr-388	862	14	.	.	PUNCT
ftr-388	863	1	appropriate	appropriate	ADJ
ftr-388	863	2	language	language	NOUN
ftr-388	863	3	is	be	AUX
ftr-388	863	4	not	not	PART
ftr-388	863	5	just	just	ADV
ftr-388	863	6	limited	limit	VERB
ftr-388	863	7	to	to	ADP
ftr-388	863	8	whether	whether	SCONJ
ftr-388	863	9	the	the	DET
ftr-388	863	10	campaign	campaign	NOUN
ftr-388	863	11	should	should	AUX
ftr-388	863	12	be	be	AUX
ftr-388	863	13	in	in	ADP
ftr-388	863	14	english	english	PROPN
ftr-388	863	15	or	or	CCONJ
ftr-388	863	16	another	another	DET
ftr-388	863	17	language	language	NOUN
ftr-388	863	18	,	,	PUNCT
ftr-388	863	19	such	such	ADJ
ftr-388	863	20	as	as	ADP
ftr-388	863	21	spanish	spanish	ADJ
ftr-388	863	22	.	.	PUNCT
ftr-388	864	1	even	even	ADV
ftr-388	864	2	within	within	ADP
ftr-388	864	3	a	a	DET
ftr-388	864	4	group	group	NOUN
ftr-388	864	5	that	that	PRON
ftr-388	864	6	speaks	speak	VERB
ftr-388	864	7	the	the	DET
ftr-388	864	8	same	same	ADJ
ftr-388	864	9	language	language	NOUN
ftr-388	864	10	,	,	PUNCT
ftr-388	864	11	word	word	NOUN
ftr-388	864	12	style	style	NOUN
ftr-388	864	13	and	and	CCONJ
ftr-388	864	14	slogans	slogan	NOUN
ftr-388	864	15	appropriate	appropriate	ADJ
ftr-388	864	16	for	for	ADP
ftr-388	864	17	one	one	NUM
ftr-388	864	18	sub	sub	NOUN
ftr-388	864	19	-	-	NOUN
ftr-388	864	20	population	population	NOUN
ftr-388	864	21	–	–	PUNCT
ftr-388	864	22	such	such	ADJ
ftr-388	864	23	as	as	ADP
ftr-388	864	24	the	the	DET
ftr-388	864	25	elderly	elderly	ADJ
ftr-388	864	26	–	–	PUNCT
ftr-388	864	27	will	will	AUX
ftr-388	864	28	not	not	PART
ftr-388	864	29	be	be	AUX
ftr-388	864	30	the	the	DET
ftr-388	864	31	most	most	ADV
ftr-388	864	32	effective	effective	ADJ
ftr-388	864	33	usage	usage	NOUN
ftr-388	864	34	for	for	ADP
ftr-388	864	35	a	a	DET
ftr-388	864	36	group	group	NOUN
ftr-388	864	37	in	in	ADP
ftr-388	864	38	their	their	PRON
ftr-388	864	39	early	early	ADJ
ftr-388	864	40	20s	20	NOUN
ftr-388	864	41	,	,	PUNCT
ftr-388	864	42	for	for	ADP
ftr-388	864	43	example	example	NOUN
ftr-388	864	44	.	.	PUNCT
ftr-388	865	1	similarly	similarly	ADV
ftr-388	865	2	,	,	PUNCT
ftr-388	865	3	the	the	DET
ftr-388	865	4	most	most	ADV
ftr-388	865	5	effective	effective	ADJ
ftr-388	865	6	media	medium	NOUN
ftr-388	865	7	for	for	ADP
ftr-388	865	8	one	one	NUM
ftr-388	865	9	group	group	NOUN
ftr-388	865	10	(	(	PUNCT
ftr-388	865	11	e.g.	e.g.	ADV
ftr-388	865	12	newspapers	newspaper	NOUN
ftr-388	865	13	)	)	PUNCT
ftr-388	865	14	will	will	AUX
ftr-388	865	15	not	not	PART
ftr-388	865	16	be	be	AUX
ftr-388	865	17	the	the	DET
ftr-388	865	18	most	most	ADV
ftr-388	865	19	effective	effective	ADJ
ftr-388	865	20	media	medium	NOUN
ftr-388	865	21	for	for	ADP
ftr-388	865	22	the	the	DET
ftr-388	865	23	internet	internet	NOUN
ftr-388	865	24	-	-	PUNCT
ftr-388	865	25	savvy	savvy	VERB
ftr-388	865	26	younger	young	ADJ
ftr-388	865	27	generation	generation	NOUN
ftr-388	865	28	.	.	PUNCT
ftr-388	866	1	ads	ad	NOUN
ftr-388	866	2	should	should	AUX
ftr-388	866	3	harness	harness	VERB
ftr-388	866	4	the	the	DET
ftr-388	866	5	power	power	NOUN
ftr-388	866	6	of	of	ADP
ftr-388	866	7	particular	particular	ADJ
ftr-388	866	8	people	people	NOUN
ftr-388	866	9	to	to	PART
ftr-388	866	10	influence	influence	VERB
ftr-388	866	11	others	other	NOUN
ftr-388	866	12	.	.	PUNCT
ftr-388	867	1	politicians	politician	NOUN
ftr-388	867	2	,	,	PUNCT
ftr-388	867	3	advertisers	advertiser	NOUN
ftr-388	867	4	and	and	CCONJ
ftr-388	867	5	even	even	ADV
ftr-388	867	6	charities	charity	NOUN
ftr-388	867	7	know	know	VERB
ftr-388	867	8	that	that	SCONJ
ftr-388	867	9	a	a	DET
ftr-388	867	10	celebrity	celebrity	NOUN
ftr-388	867	11	spokesman	spokesman	NOUN
ftr-388	867	12	can	can	AUX
ftr-388	867	13	influence	influence	VERB
ftr-388	867	14	others	other	NOUN
ftr-388	867	15	to	to	PART
ftr-388	867	16	support	support	VERB
ftr-388	867	17	their	their	PRON
ftr-388	867	18	project	project	NOUN
ftr-388	867	19	(	(	PUNCT
ftr-388	867	20	or	or	CCONJ
ftr-388	867	21	buy	buy	VERB
ftr-388	867	22	their	their	PRON
ftr-388	867	23	product	product	NOUN
ftr-388	867	24	)	)	PUNCT
ftr-388	867	25	.	.	PUNCT
ftr-388	868	1	the	the	DET
ftr-388	868	2	irs	irs	PROPN
ftr-388	868	3	should	should	AUX
ftr-388	868	4	use	use	VERB
ftr-388	868	5	similarly	similarly	ADV
ftr-388	868	6	influential	influential	ADJ
ftr-388	868	7	people	people	NOUN
ftr-388	868	8	to	to	PART
ftr-388	868	9	support	support	VERB
ftr-388	868	10	paying	pay	VERB
ftr-388	868	11	taxes.103	taxes.103	PROPN
ftr-388	868	12	101	101	NUM
ftr-388	868	13	.	.	PUNCT
ftr-388	869	1	see	see	VERB
ftr-388	869	2	,	,	PUNCT
ftr-388	869	3	e.g.	e.g.	ADV
ftr-388	869	4	,	,	PUNCT
ftr-388	869	5	tax	tax	NOUN
ftr-388	869	6	report	report	NOUN
ftr-388	869	7	to	to	ADP
ftr-388	869	8	the	the	DET
ftr-388	869	9	treasurer	treasurer	NOUN
ftr-388	869	10	and	and	CCONJ
ftr-388	869	11	minister	minister	NOUN
ftr-388	869	12	of	of	ADP
ftr-388	869	13	revenue	revenue	NOUN
ftr-388	869	14	by	by	ADP
ftr-388	869	15	a	a	DET
ftr-388	869	16	committee	committee	NOUN
ftr-388	869	17	of	of	ADP
ftr-388	869	18	experts	expert	NOUN
ftr-388	869	19	on	on	ADP
ftr-388	869	20	tax	tax	NOUN
ftr-388	869	21	compliance	compliance	NOUN
ftr-388	869	22	(	(	PUNCT
ftr-388	869	23	1998	1998	NUM
ftr-388	869	24	)	)	PUNCT
ftr-388	869	25	chapter	chapter	NOUN
ftr-388	869	26	16	16	NUM
ftr-388	869	27	relationship	relationship	NOUN
ftr-388	869	28	with	with	ADP
ftr-388	869	29	taxpayers	taxpayer	NOUN
ftr-388	869	30	,	,	PUNCT
ftr-388	869	31	¶¶	¶¶	PROPN
ftr-388	869	32	16.33	16.33	NUM
ftr-388	869	33	-	-	SYM
ftr-388	869	34	16.36	16.36	NUM
ftr-388	869	35	at	at	ADP
ftr-388	869	36	www.taxpolicy.ird.govt.nz/publications/files/html/coe/	www.taxpolicy.ird.govt.nz/publications/files/html/coe/	PROPN
ftr-388	869	37	chapter16.htm	chapter16.htm	PROPN
ftr-388	869	38	.	.	PUNCT
ftr-388	870	1	102	102	NUM
ftr-388	870	2	.	.	PUNCT
ftr-388	871	1	see	see	VERB
ftr-388	871	2	,	,	PUNCT
ftr-388	871	3	e.g.	e.g.	ADV
ftr-388	871	4	,	,	PUNCT
ftr-388	871	5	cialdini	cialdini	PROPN
ftr-388	871	6	,	,	PUNCT
ftr-388	871	7	supra	supra	PROPN
ftr-388	871	8	note	note	PROPN
ftr-388	871	9	8	8	NUM
ftr-388	871	10	,	,	PUNCT
ftr-388	871	11	at	at	ADP
ftr-388	871	12	205	205	NUM
ftr-388	871	13	-	-	SYM
ftr-388	871	14	220	220	NUM
ftr-388	871	15	and	and	CCONJ
ftr-388	871	16	cialdini	cialdini	NOUN
ftr-388	871	17	,	,	PUNCT
ftr-388	871	18	supra	supra	PROPN
ftr-388	871	19	note	note	PROPN
ftr-388	871	20	56	56	NUM
ftr-388	871	21	.	.	NOUN
ftr-388	871	22	103	103	NUM
ftr-388	871	23	.	.	PUNCT
ftr-388	872	1	see	see	VERB
ftr-388	872	2	,	,	PUNCT
ftr-388	872	3	e.g.	e.g.	ADV
ftr-388	872	4	,	,	PUNCT
ftr-388	872	5	malcolm	malcolm	PROPN
ftr-388	872	6	gladwell	gladwell	PROPN
ftr-388	872	7	,	,	PUNCT
ftr-388	872	8	the	the	DET
ftr-388	872	9	tipping	tipping	NOUN
ftr-388	872	10	point	point	NOUN
ftr-388	872	11	:	:	PUNCT
ftr-388	872	12	how	how	SCONJ
ftr-388	872	13	little	little	ADJ
ftr-388	872	14	things	thing	NOUN
ftr-388	872	15	can	can	AUX
ftr-388	872	16	make	make	VERB
ftr-388	872	17	a	a	DET
ftr-388	872	18	big	big	ADJ
ftr-388	872	19	difference	difference	NOUN
ftr-388	872	20	(	(	PUNCT
ftr-388	872	21	2000	2000	NUM
ftr-388	872	22	)	)	PUNCT
ftr-388	872	23	(	(	PUNCT
ftr-388	872	24	discussing	discuss	VERB
ftr-388	872	25	what	what	PRON
ftr-388	872	26	he	he	PRON
ftr-388	872	27	calls	call	VERB
ftr-388	872	28	the	the	DET
ftr-388	872	29	“	"	PUNCT
ftr-388	872	30	law	law	NOUN
ftr-388	872	31	of	of	ADP
ftr-388	872	32	the	the	DET
ftr-388	872	33	few	few	ADJ
ftr-388	872	34	”	"	PUNCT
ftr-388	872	35	in	in	ADP
ftr-388	872	36	which	which	PRON
ftr-388	872	37	the	the	DET
ftr-388	872	38	messenger	messenger	NOUN
ftr-388	872	39	is	be	AUX
ftr-388	872	40	as	as	ADV
ftr-388	872	41	important	important	ADJ
ftr-388	872	42	as	as	ADP
ftr-388	872	43	the	the	DET
ftr-388	872	44	message	message	NOUN
ftr-388	872	45	.	.	PUNCT
ftr-388	872	46	)	)	PUNCT
ftr-388	873	1	636	636	NUM
ftr-388	873	2	florida	florida	PROPN
ftr-388	873	3	tax	tax	NOUN
ftr-388	873	4	review	review	NOUN
ftr-388	873	5	[	[	X
ftr-388	873	6	vol	vol	NOUN
ftr-388	873	7	.	.	NOUN
ftr-388	873	8	8:6	8:6	NUM
ftr-388	873	9	b.	b.	PROPN
ftr-388	873	10	use	use	VERB
ftr-388	873	11	the	the	DET
ftr-388	873	12	internet	internet	NOUN
ftr-388	873	13	and	and	CCONJ
ftr-388	873	14	videos	video	NOUN
ftr-388	873	15	tax	tax	NOUN
ftr-388	873	16	campaigns	campaign	NOUN
ftr-388	873	17	should	should	AUX
ftr-388	873	18	employ	employ	VERB
ftr-388	873	19	the	the	DET
ftr-388	873	20	internet	internet	NOUN
ftr-388	873	21	’s	’s	PART
ftr-388	873	22	well	well	ADV
ftr-388	873	23	-	-	PUNCT
ftr-388	873	24	known	know	VERB
ftr-388	873	25	ability	ability	NOUN
ftr-388	873	26	to	to	PART
ftr-388	873	27	reach	reach	VERB
ftr-388	873	28	large	large	ADJ
ftr-388	873	29	numbers	number	NOUN
ftr-388	873	30	of	of	ADP
ftr-388	873	31	people	people	NOUN
ftr-388	873	32	.	.	PUNCT
ftr-388	874	1	for	for	ADP
ftr-388	874	2	example	example	NOUN
ftr-388	874	3	,	,	PUNCT
ftr-388	874	4	in	in	ADP
ftr-388	874	5	2007	2007	NUM
ftr-388	874	6	turbo	turbo	NOUN
ftr-388	874	7	tax	tax	NOUN
ftr-388	874	8	made	make	VERB
ftr-388	874	9	unique	unique	ADJ
ftr-388	874	10	use	use	NOUN
ftr-388	874	11	of	of	ADP
ftr-388	874	12	the	the	DET
ftr-388	874	13	internet	internet	NOUN
ftr-388	874	14	and	and	CCONJ
ftr-388	874	15	fascination	fascination	NOUN
ftr-388	874	16	with	with	ADP
ftr-388	874	17	youtube	youtube	NOUN
ftr-388	874	18	during	during	ADP
ftr-388	874	19	the	the	DET
ftr-388	874	20	2006	2006	NUM
ftr-388	874	21	filing	filing	NOUN
ftr-388	874	22	season	season	NOUN
ftr-388	874	23	by	by	ADP
ftr-388	874	24	sponsoring	sponsor	VERB
ftr-388	874	25	a	a	DET
ftr-388	874	26	rap	rap	NOUN
ftr-388	874	27	video	video	NOUN
ftr-388	874	28	contest	contest	NOUN
ftr-388	874	29	,	,	PUNCT
ftr-388	874	30	with	with	ADP
ftr-388	874	31	an	an	DET
ftr-388	874	32	award	award	NOUN
ftr-388	874	33	of	of	ADP
ftr-388	874	34	$	$	SYM
ftr-388	874	35	25,000	25,000	NUM
ftr-388	874	36	for	for	ADP
ftr-388	874	37	the	the	DET
ftr-388	874	38	best	good	ADJ
ftr-388	874	39	tax	tax	NOUN
ftr-388	874	40	video	video	NOUN
ftr-388	874	41	.	.	PUNCT
ftr-388	875	1	(	(	PUNCT
ftr-388	875	2	interestingly	interestingly	ADV
ftr-388	875	3	,	,	PUNCT
ftr-388	875	4	no	no	DET
ftr-388	875	5	mention	mention	NOUN
ftr-388	875	6	is	be	AUX
ftr-388	875	7	made	make	VERB
ftr-388	875	8	on	on	ADP
ftr-388	875	9	the	the	DET
ftr-388	875	10	webpage	webpage	NOUN
ftr-388	875	11	that	that	SCONJ
ftr-388	875	12	the	the	DET
ftr-388	875	13	prize	prize	NOUN
ftr-388	875	14	is	be	AUX
ftr-388	875	15	taxable	taxable	ADJ
ftr-388	875	16	.	.	PUNCT
ftr-388	875	17	)	)	PUNCT
ftr-388	876	1	the	the	DET
ftr-388	876	2	contest	contest	NOUN
ftr-388	876	3	was	be	AUX
ftr-388	876	4	introduced	introduce	VERB
ftr-388	876	5	in	in	ADP
ftr-388	876	6	a	a	DET
ftr-388	876	7	rap	rap	NOUN
ftr-388	876	8	video	video	NOUN
ftr-388	876	9	called	call	VERB
ftr-388	876	10	turbo	turbo	NOUN
ftr-388	876	11	tax	tax	NOUN
ftr-388	876	12	mojo	mojo	PROPN
ftr-388	876	13	by	by	ADP
ftr-388	876	14	vanilla	vanilla	NOUN
ftr-388	876	15	ice	ice	NOUN
ftr-388	876	16	,	,	PUNCT
ftr-388	876	17	urging	urge	VERB
ftr-388	876	18	people	people	NOUN
ftr-388	876	19	to	to	PART
ftr-388	876	20	pay	pay	VERB
ftr-388	876	21	their	their	PRON
ftr-388	876	22	taxes	taxis	NOUN
ftr-388	876	23	(	(	PUNCT
ftr-388	876	24	on	on	ADP
ftr-388	876	25	time	time	NOUN
ftr-388	876	26	!	!	PUNCT
ftr-388	876	27	)	)	PUNCT
ftr-388	877	1	and	and	CCONJ
ftr-388	877	2	of	of	ADP
ftr-388	877	3	course	course	NOUN
ftr-388	877	4	use104	use104	PROPN
ftr-388	877	5	turbo	turbo	NOUN
ftr-388	877	6	tax	tax	NOUN
ftr-388	877	7	to	to	PART
ftr-388	877	8	do	do	VERB
ftr-388	877	9	so	so	ADV
ftr-388	877	10	.	.	PUNCT
ftr-388	878	1	less	less	ADJ
ftr-388	878	2	than	than	ADP
ftr-388	878	3	one	one	NUM
ftr-388	878	4	week	week	NOUN
ftr-388	878	5	after	after	SCONJ
ftr-388	878	6	the	the	DET
ftr-388	878	7	contest	contest	NOUN
ftr-388	878	8	started	start	VERB
ftr-388	878	9	(	(	PUNCT
ftr-388	878	10	8	8	NUM
ftr-388	878	11	february	february	NOUN
ftr-388	878	12	)	)	PUNCT
ftr-388	878	13	37	37	NUM
ftr-388	878	14	videos	video	NOUN
ftr-388	878	15	were	be	AUX
ftr-388	878	16	posted	post	VERB
ftr-388	878	17	.	.	PUNCT
ftr-388	879	1	c.	c.	PROPN
ftr-388	879	2	creative	creative	ADJ
ftr-388	879	3	use	use	NOUN
ftr-388	879	4	of	of	ADP
ftr-388	879	5	the	the	DET
ftr-388	879	6	media	medium	NOUN
ftr-388	879	7	and	and	CCONJ
ftr-388	879	8	media	medium	NOUN
ftr-388	879	9	talent	talent	NOUN
ftr-388	879	10	in	in	ADP
ftr-388	879	11	world	world	PROPN
ftr-388	879	12	war	war	PROPN
ftr-388	879	13	ii	ii	PROPN
ftr-388	879	14	,	,	PUNCT
ftr-388	879	15	the	the	DET
ftr-388	879	16	government	government	NOUN
ftr-388	879	17	used	use	VERB
ftr-388	879	18	donald	donald	PROPN
ftr-388	879	19	duck	duck	NOUN
ftr-388	879	20	to	to	PART
ftr-388	879	21	persuade	persuade	VERB
ftr-388	879	22	americans	americans	PROPN
ftr-388	879	23	to	to	PART
ftr-388	879	24	pay	pay	VERB
ftr-388	879	25	their	their	PRON
ftr-388	879	26	income	income	NOUN
ftr-388	879	27	taxes	taxis	NOUN
ftr-388	879	28	.	.	PUNCT
ftr-388	880	1	the	the	DET
ftr-388	880	2	irs	irs	PROPN
ftr-388	880	3	could	could	AUX
ftr-388	880	4	similarly	similarly	ADV
ftr-388	880	5	encourage	encourage	VERB
ftr-388	880	6	the	the	DET
ftr-388	880	7	development	development	NOUN
ftr-388	880	8	of	of	ADP
ftr-388	880	9	tax	tax	NOUN
ftr-388	880	10	themes	theme	NOUN
ftr-388	880	11	in	in	ADP
ftr-388	880	12	tv	tv	NOUN
ftr-388	880	13	shows	show	NOUN
ftr-388	880	14	or	or	CCONJ
ftr-388	880	15	other	other	ADJ
ftr-388	880	16	mass	mass	ADJ
ftr-388	880	17	media	medium	NOUN
ftr-388	880	18	,	,	PUNCT
ftr-388	880	19	either	either	CCONJ
ftr-388	880	20	as	as	ADP
ftr-388	880	21	a	a	DET
ftr-388	880	22	small	small	ADJ
ftr-388	880	23	segment	segment	NOUN
ftr-388	880	24	or	or	CCONJ
ftr-388	880	25	even	even	ADV
ftr-388	880	26	the	the	DET
ftr-388	880	27	theme	theme	NOUN
ftr-388	880	28	of	of	ADP
ftr-388	880	29	an	an	DET
ftr-388	880	30	episode	episode	NOUN
ftr-388	880	31	,	,	PUNCT
ftr-388	880	32	as	as	SCONJ
ftr-388	880	33	occurred	occur	VERB
ftr-388	880	34	a	a	DET
ftr-388	880	35	few	few	ADJ
ftr-388	880	36	years	year	NOUN
ftr-388	880	37	ago	ago	ADV
ftr-388	880	38	on	on	ADP
ftr-388	880	39	the	the	DET
ftr-388	880	40	simpsons	simpson	NOUN
ftr-388	880	41	.	.	PUNCT
ftr-388	881	1	people	people	NOUN
ftr-388	881	2	acquire	acquire	VERB
ftr-388	881	3	a	a	DET
ftr-388	881	4	great	great	ADJ
ftr-388	881	5	deal	deal	NOUN
ftr-388	881	6	of	of	ADP
ftr-388	881	7	information	information	NOUN
ftr-388	881	8	from	from	ADP
ftr-388	881	9	entertainment	entertainment	NOUN
ftr-388	881	10	on	on	ADP
ftr-388	881	11	television	television	NOUN
ftr-388	881	12	,	,	PUNCT
ftr-388	881	13	not	not	PART
ftr-388	881	14	just	just	ADV
ftr-388	881	15	from	from	ADP
ftr-388	881	16	news	news	NOUN
ftr-388	881	17	programs	program	NOUN
ftr-388	881	18	.	.	PUNCT
ftr-388	882	1	they	they	PRON
ftr-388	882	2	also	also	ADV
ftr-388	882	3	act	act	VERB
ftr-388	882	4	upon	upon	SCONJ
ftr-388	882	5	it	it	PRON
ftr-388	882	6	.	.	PUNCT
ftr-388	883	1	for	for	ADP
ftr-388	883	2	example	example	NOUN
ftr-388	883	3	,	,	PUNCT
ftr-388	883	4	after	after	ADP
ftr-388	883	5	viewing	view	VERB
ftr-388	883	6	episodes	episode	NOUN
ftr-388	883	7	about	about	ADP
ftr-388	883	8	breast	breast	NOUN
ftr-388	883	9	cancer	cancer	NOUN
ftr-388	883	10	on	on	ADP
ftr-388	883	11	er	er	INTJ
ftr-388	883	12	,	,	PUNCT
ftr-388	883	13	one	one	NUM
ftr-388	883	14	study	study	NOUN
ftr-388	883	15	showed	show	VERB
ftr-388	883	16	that	that	SCONJ
ftr-388	883	17	viewers	viewer	NOUN
ftr-388	883	18	were	be	AUX
ftr-388	883	19	more	more	ADV
ftr-388	883	20	likely	likely	ADJ
ftr-388	883	21	to	to	PART
ftr-388	883	22	schedule	schedule	VERB
ftr-388	883	23	a	a	DET
ftr-388	883	24	breast	breast	NOUN
ftr-388	883	25	screening	screen	VERB
ftr-388	883	26	exam	exam	NOUN
ftr-388	883	27	than	than	ADP
ftr-388	883	28	nonviewers	nonviewer	NOUN
ftr-388	883	29	.	.	PUNCT
ftr-388	884	1	in	in	ADP
ftr-388	884	2	1989	1989	NUM
ftr-388	884	3	robert	robert	PROPN
ftr-388	884	4	cialdini	cialdini	PROPN
ftr-388	884	5	suggested	suggest	VERB
ftr-388	884	6	a	a	DET
ftr-388	884	7	tv	tv	NOUN
ftr-388	884	8	special	special	NOUN
ftr-388	884	9	,	,	PUNCT
ftr-388	884	10	which	which	PRON
ftr-388	884	11	he	he	PRON
ftr-388	884	12	labeled,105	labeled,105	VERB
ftr-388	884	13	the	the	DET
ftr-388	884	14	national	national	PROPN
ftr-388	884	15	tax	tax	PROPN
ftr-388	884	16	test	test	NOUN
ftr-388	884	17	,	,	PUNCT
ftr-388	884	18	airing	air	VERB
ftr-388	884	19	one	one	NUM
ftr-388	884	20	month	month	NOUN
ftr-388	884	21	before	before	ADP
ftr-388	884	22	april	april	PROPN
ftr-388	884	23	15th	15th	NOUN
ftr-388	884	24	after	after	ADP
ftr-388	884	25	the	the	DET
ftr-388	884	26	earlier	early	ADJ
ftr-388	884	27	television	television	NOUN
ftr-388	884	28	show	show	NOUN
ftr-388	884	29	,	,	PUNCT
ftr-388	884	30	the	the	DET
ftr-388	884	31	great	great	ADJ
ftr-388	884	32	american	american	ADJ
ftr-388	884	33	values	value	NOUN
ftr-388	884	34	test	test	VERB
ftr-388	884	35	.	.	PUNCT
ftr-388	885	1	today	today	NOUN
ftr-388	885	2	,	,	PUNCT
ftr-388	885	3	with	with	SCONJ
ftr-388	885	4	the	the	DET
ftr-388	885	5	reality	reality	NOUN
ftr-388	885	6	and106	and106	NOUN
ftr-388	885	7	game	game	NOUN
ftr-388	885	8	shows	show	VERB
ftr-388	885	9	so	so	ADV
ftr-388	885	10	popular	popular	ADJ
ftr-388	885	11	,	,	PUNCT
ftr-388	885	12	his	his	PRON
ftr-388	885	13	idea	idea	NOUN
ftr-388	885	14	could	could	AUX
ftr-388	885	15	be	be	AUX
ftr-388	885	16	expanded	expand	VERB
ftr-388	885	17	into	into	ADP
ftr-388	885	18	a	a	DET
ftr-388	885	19	series	series	NOUN
ftr-388	885	20	of	of	ADP
ftr-388	885	21	episodes	episode	NOUN
ftr-388	885	22	modeled	model	VERB
ftr-388	885	23	either	either	CCONJ
ftr-388	885	24	as	as	ADP
ftr-388	885	25	a	a	DET
ftr-388	885	26	reality	reality	NOUN
ftr-388	885	27	show	show	NOUN
ftr-388	885	28	or	or	CCONJ
ftr-388	885	29	a	a	DET
ftr-388	885	30	game	game	NOUN
ftr-388	885	31	show	show	NOUN
ftr-388	885	32	.	.	PUNCT
ftr-388	886	1	d.	d.	PROPN
ftr-388	886	2	additional	additional	ADJ
ftr-388	886	3	specific	specific	ADJ
ftr-388	886	4	recommendations	recommendation	NOUN
ftr-388	886	5	there	there	PRON
ftr-388	886	6	are	be	VERB
ftr-388	886	7	many	many	ADJ
ftr-388	886	8	promising	promising	ADJ
ftr-388	886	9	areas	area	NOUN
ftr-388	886	10	of	of	ADP
ftr-388	886	11	research	research	NOUN
ftr-388	886	12	–	–	PUNCT
ftr-388	886	13	some	some	DET
ftr-388	886	14	basic	basic	ADJ
ftr-388	886	15	research	research	NOUN
ftr-388	886	16	and	and	CCONJ
ftr-388	886	17	others	other	NOUN
ftr-388	886	18	more	more	ADV
ftr-388	886	19	narrow	narrow	ADJ
ftr-388	886	20	implementation	implementation	NOUN
ftr-388	886	21	of	of	ADP
ftr-388	886	22	theoretical	theoretical	ADJ
ftr-388	886	23	findings	finding	NOUN
ftr-388	886	24	.	.	PUNCT
ftr-388	887	1	the	the	DET
ftr-388	887	2	following	follow	VERB
ftr-388	887	3	focus	focus	NOUN
ftr-388	887	4	on	on	ADP
ftr-388	887	5	the	the	DET
ftr-388	887	6	more	more	ADV
ftr-388	887	7	practical	practical	ADJ
ftr-388	887	8	aspects	aspect	NOUN
ftr-388	887	9	and	and	CCONJ
ftr-388	887	10	are	be	AUX
ftr-388	887	11	in	in	ADP
ftr-388	887	12	no	no	DET
ftr-388	887	13	way	way	NOUN
ftr-388	887	14	meant	mean	VERB
ftr-388	887	15	to	to	PART
ftr-388	887	16	be	be	AUX
ftr-388	887	17	comprehensive	comprehensive	ADJ
ftr-388	887	18	.	.	PUNCT
ftr-388	888	1	1	1	X
ftr-388	888	2	.	.	X
ftr-388	888	3	demographic	demographic	ADJ
ftr-388	888	4	factors	factor	NOUN
ftr-388	888	5	the	the	DET
ftr-388	888	6	irs	irs	PROPN
ftr-388	888	7	and	and	CCONJ
ftr-388	888	8	theoretical	theoretical	ADJ
ftr-388	888	9	research	research	NOUN
ftr-388	888	10	have	have	AUX
ftr-388	888	11	already	already	ADV
ftr-388	888	12	begun	begin	VERB
ftr-388	888	13	identifying	identify	VERB
ftr-388	888	14	various	various	ADJ
ftr-388	888	15	segments	segment	NOUN
ftr-388	888	16	of	of	ADP
ftr-388	888	17	the	the	DET
ftr-388	888	18	taxpaying	taxpaying	ADJ
ftr-388	888	19	population	population	NOUN
ftr-388	888	20	that	that	PRON
ftr-388	888	21	have	have	VERB
ftr-388	888	22	different	different	ADJ
ftr-388	888	23	characteristics	characteristic	NOUN
ftr-388	888	24	.	.	PUNCT
ftr-388	889	1	104	104	NUM
ftr-388	889	2	.	.	PUNCT
ftr-388	889	3	available	available	ADJ
ftr-388	889	4	at	at	ADP
ftr-388	889	5	http://www.youtube.com/watch?v=y2hzs_zrzhy	http://www.youtube.com/watch?v=y2hzs_zrzhy	PROPN
ftr-388	889	6	.	.	PUNCT
ftr-388	890	1	(	(	PUNCT
ftr-388	890	2	viewed	view	VERB
ftr-388	890	3	13	13	NUM
ftr-388	890	4	february	february	NOUN
ftr-388	890	5	2007	2007	NUM
ftr-388	890	6	)	)	PUNCT
ftr-388	890	7	.	.	PUNCT
ftr-388	891	1	for	for	ADP
ftr-388	891	2	the	the	DET
ftr-388	891	3	rules	rule	NOUN
ftr-388	891	4	see	see	VERB
ftr-388	891	5	www.youtube.com/contest/thetaxrap	www.youtube.com/contest/thetaxrap	PROPN
ftr-388	891	6	.	.	PUNCT
ftr-388	892	1	105	105	NUM
ftr-388	892	2	.	.	PUNCT
ftr-388	893	1	see	see	VERB
ftr-388	893	2	,	,	PUNCT
ftr-388	893	3	e.g.	e.g.	ADV
ftr-388	893	4	stephen	stephen	PROPN
ftr-388	893	5	smith	smith	PROPN
ftr-388	893	6	,	,	PUNCT
ftr-388	893	7	the	the	DET
ftr-388	893	8	doctor	doctor	NOUN
ftr-388	893	9	is	be	AUX
ftr-388	893	10	on	on	ADP
ftr-388	893	11	.	.	PUNCT
ftr-388	894	1	boston	boston	PROPN
ftr-388	894	2	globe	globe	PROPN
ftr-388	894	3	,	,	PUNCT
ftr-388	894	4	12	12	NUM
ftr-388	894	5	dec	dec	PROPN
ftr-388	894	6	.	.	PROPN
ftr-388	894	7	2006	2006	NUM
ftr-388	894	8	at	at	ADP
ftr-388	894	9	c1	c1	PROPN
ftr-388	894	10	.	.	PUNCT
ftr-388	895	1	106	106	NUM
ftr-388	895	2	.	.	PUNCT
ftr-388	896	1	cialdini	cialdini	PROPN
ftr-388	896	2	,	,	PUNCT
ftr-388	896	3	supra	supra	PROPN
ftr-388	896	4	note	note	PROPN
ftr-388	896	5	8	8	NUM
ftr-388	896	6	,	,	PUNCT
ftr-388	896	7	at	at	ADP
ftr-388	896	8	209	209	NUM
ftr-388	896	9	.	.	PUNCT
ftr-388	897	1	2007	2007	NUM
ftr-388	897	2	]	]	PUNCT
ftr-388	897	3	a	a	DET
ftr-388	897	4	tax	tax	NOUN
ftr-388	897	5	morale	morale	NOUN
ftr-388	897	6	approach	approach	NOUN
ftr-388	897	7	to	to	ADP
ftr-388	897	8	compliance	compliance	NOUN
ftr-388	897	9	637	637	NUM
ftr-388	897	10	the	the	DET
ftr-388	897	11	bsu	bsu	NOUN
ftr-388	897	12	should	should	AUX
ftr-388	897	13	continue	continue	VERB
ftr-388	897	14	this	this	DET
ftr-388	897	15	work	work	NOUN
ftr-388	897	16	and	and	CCONJ
ftr-388	897	17	then	then	ADV
ftr-388	897	18	devise	devise	VERB
ftr-388	897	19	strategies	strategy	NOUN
ftr-388	897	20	that	that	PRON
ftr-388	897	21	build	build	VERB
ftr-388	897	22	on	on	ADP
ftr-388	897	23	this	this	DET
ftr-388	897	24	new	new	ADJ
ftr-388	897	25	knowledge	knowledge	NOUN
ftr-388	897	26	.	.	PUNCT
ftr-388	898	1	2	2	X
ftr-388	898	2	.	.	X
ftr-388	898	3	irs	irs	PROPN
ftr-388	898	4	procedures	procedure	NOUN
ftr-388	898	5	to	to	PART
ftr-388	898	6	improve	improve	VERB
ftr-388	898	7	procedural	procedural	ADJ
ftr-388	898	8	justice	justice	NOUN
ftr-388	898	9	the	the	DET
ftr-388	898	10	literature	literature	NOUN
ftr-388	898	11	contains	contain	VERB
ftr-388	898	12	many	many	ADJ
ftr-388	898	13	studies	study	NOUN
ftr-388	898	14	concerning	concern	VERB
ftr-388	898	15	the	the	DET
ftr-388	898	16	importance	importance	NOUN
ftr-388	898	17	of	of	ADP
ftr-388	898	18	procedural	procedural	ADJ
ftr-388	898	19	justice	justice	NOUN
ftr-388	898	20	in	in	ADP
ftr-388	898	21	tax	tax	NOUN
ftr-388	898	22	morale	morale	NOUN
ftr-388	898	23	.	.	PUNCT
ftr-388	899	1	some	some	DET
ftr-388	899	2	experimental	experimental	ADJ
ftr-388	899	3	research	research	NOUN
ftr-388	899	4	has	have	AUX
ftr-388	899	5	already	already	ADV
ftr-388	899	6	been	be	AUX
ftr-388	899	7	conducted	conduct	VERB
ftr-388	899	8	in	in	ADP
ftr-388	899	9	the	the	DET
ftr-388	899	10	field	field	NOUN
ftr-388	899	11	of	of	ADP
ftr-388	899	12	communications	communication	NOUN
ftr-388	899	13	with	with	ADP
ftr-388	899	14	taxpayers	taxpayer	NOUN
ftr-388	899	15	,	,	PUNCT
ftr-388	899	16	such	such	ADJ
ftr-388	899	17	as	as	ADP
ftr-388	899	18	the	the	DET
ftr-388	899	19	effect	effect	NOUN
ftr-388	899	20	of	of	ADP
ftr-388	899	21	various	various	ADJ
ftr-388	899	22	form	form	NOUN
ftr-388	899	23	letters	letter	NOUN
ftr-388	899	24	on	on	ADP
ftr-388	899	25	compliance	compliance	NOUN
ftr-388	899	26	.	.	PUNCT
ftr-388	900	1	the	the	DET
ftr-388	900	2	bsu	bsu	NOUN
ftr-388	900	3	should	should	AUX
ftr-388	900	4	continue	continue	VERB
ftr-388	900	5	to	to	PART
ftr-388	900	6	explore	explore	VERB
ftr-388	900	7	and	and	CCONJ
ftr-388	900	8	experiment	experiment	NOUN
ftr-388	900	9	with	with	ADP
ftr-388	900	10	various	various	ADJ
ftr-388	900	11	procedures	procedure	NOUN
ftr-388	900	12	and	and	CCONJ
ftr-388	900	13	strategies	strategy	NOUN
ftr-388	900	14	that	that	PRON
ftr-388	900	15	would	would	AUX
ftr-388	900	16	improve	improve	VERB
ftr-388	900	17	taxpayers	taxpayer	NOUN
ftr-388	900	18	’	’	PART
ftr-388	900	19	sense	sense	NOUN
ftr-388	900	20	of	of	ADP
ftr-388	900	21	fairness	fairness	NOUN
ftr-388	900	22	.	.	PUNCT
ftr-388	901	1	these	these	DET
ftr-388	901	2	range	range	NOUN
ftr-388	901	3	from	from	ADP
ftr-388	901	4	improving	improve	VERB
ftr-388	901	5	irs	irs	PROPN
ftr-388	901	6	contact	contact	NOUN
ftr-388	901	7	with	with	ADP
ftr-388	901	8	taxpayers	taxpayer	NOUN
ftr-388	901	9	(	(	PUNCT
ftr-388	901	10	whether	whether	SCONJ
ftr-388	901	11	by	by	ADP
ftr-388	901	12	letter	letter	NOUN
ftr-388	901	13	,	,	PUNCT
ftr-388	901	14	in	in	ADP
ftr-388	901	15	-	-	PUNCT
ftr-388	901	16	person	person	NOUN
ftr-388	901	17	or	or	CCONJ
ftr-388	901	18	phone	phone	NOUN
ftr-388	901	19	contact	contact	NOUN
ftr-388	901	20	)	)	PUNCT
ftr-388	901	21	to	to	ADP
ftr-388	901	22	training	train	VERB
ftr-388	901	23	personnel	personnel	NOUN
ftr-388	901	24	to	to	PART
ftr-388	901	25	treat	treat	VERB
ftr-388	901	26	taxpayers	taxpayer	NOUN
ftr-388	901	27	with	with	ADP
ftr-388	901	28	more	more	ADJ
ftr-388	901	29	respect	respect	NOUN
ftr-388	901	30	and	and	CCONJ
ftr-388	901	31	politeness	politeness	ADJ
ftr-388	901	32	–	–	PUNCT
ftr-388	901	33	factors	factor	NOUN
ftr-388	901	34	that	that	PRON
ftr-388	901	35	influence	influence	VERB
ftr-388	901	36	tax	tax	NOUN
ftr-388	901	37	morale	morale	NOUN
ftr-388	901	38	.	.	PUNCT
ftr-388	902	1	the	the	DET
ftr-388	902	2	following	follow	VERB
ftr-388	902	3	suggestions	suggestion	NOUN
ftr-388	902	4	are	be	AUX
ftr-388	902	5	illustrative	illustrative	ADJ
ftr-388	902	6	of	of	ADP
ftr-388	902	7	a	a	DET
ftr-388	902	8	few	few	ADJ
ftr-388	902	9	of	of	ADP
ftr-388	902	10	the	the	DET
ftr-388	902	11	many	many	ADJ
ftr-388	902	12	issues	issue	NOUN
ftr-388	902	13	the	the	DET
ftr-388	902	14	bsu	bsu	NOUN
ftr-388	902	15	might	might	AUX
ftr-388	902	16	investigate	investigate	VERB
ftr-388	902	17	.	.	PUNCT
ftr-388	903	1	3	3	X
ftr-388	903	2	.	.	X
ftr-388	903	3	reconsider	reconsider	VERB
ftr-388	903	4	nomenclature	nomenclature	NOUN
ftr-388	903	5	:	:	PUNCT
ftr-388	903	6	customer	customer	NOUN
ftr-388	903	7	v.	v.	ADP
ftr-388	903	8	taxpayer	taxpayer	PROPN
ftr-388	903	9	the	the	DET
ftr-388	903	10	literature	literature	NOUN
ftr-388	903	11	on	on	ADP
ftr-388	903	12	behavioral	behavioral	ADJ
ftr-388	903	13	compliance	compliance	NOUN
ftr-388	903	14	suggests	suggest	VERB
ftr-388	903	15	that	that	SCONJ
ftr-388	903	16	the	the	DET
ftr-388	903	17	irs	irs	PROPN
ftr-388	903	18	should	should	AUX
ftr-388	903	19	reevaluate	reevaluate	VERB
ftr-388	903	20	the	the	DET
ftr-388	903	21	term	term	NOUN
ftr-388	903	22	it	it	PRON
ftr-388	903	23	uses	use	VERB
ftr-388	903	24	for	for	ADP
ftr-388	903	25	a	a	DET
ftr-388	903	26	person	person	NOUN
ftr-388	903	27	who	who	PRON
ftr-388	903	28	pays	pay	VERB
ftr-388	903	29	taxes	taxis	NOUN
ftr-388	903	30	.	.	PUNCT
ftr-388	904	1	in	in	ADP
ftr-388	904	2	recent	recent	ADJ
ftr-388	904	3	years	year	NOUN
ftr-388	904	4	,	,	PUNCT
ftr-388	904	5	many	many	ADJ
ftr-388	904	6	collection	collection	NOUN
ftr-388	904	7	agencies	agency	NOUN
ftr-388	904	8	,	,	PUNCT
ftr-388	904	9	such	such	ADJ
ftr-388	904	10	as	as	ADP
ftr-388	904	11	the	the	DET
ftr-388	904	12	irs	irs	PROPN
ftr-388	904	13	have	have	AUX
ftr-388	904	14	emphasized	emphasize	VERB
ftr-388	904	15	the	the	DET
ftr-388	904	16	term	term	NOUN
ftr-388	904	17	“	"	PUNCT
ftr-388	904	18	customer	customer	NOUN
ftr-388	904	19	”	"	PUNCT
ftr-388	904	20	instead	instead	ADV
ftr-388	904	21	of	of	ADP
ftr-388	904	22	“	"	PUNCT
ftr-388	904	23	taxpayer	taxpayer	NOUN
ftr-388	904	24	.	.	PUNCT
ftr-388	904	25	”	"	PUNCT
ftr-388	905	1	the	the	DET
ftr-388	905	2	two	two	NUM
ftr-388	905	3	terms	term	NOUN
ftr-388	905	4	may	may	AUX
ftr-388	905	5	provide	provide	VERB
ftr-388	905	6	different	different	ADJ
ftr-388	905	7	signals	signal	NOUN
ftr-388	905	8	and	and	CCONJ
ftr-388	905	9	therefore	therefore	ADV
ftr-388	905	10	influence	influence	NOUN
ftr-388	905	11	taxpayers	taxpayer	NOUN
ftr-388	905	12	and	and	CCONJ
ftr-388	905	13	irs	irs	PROPN
ftr-388	905	14	officials	official	NOUN
ftr-388	905	15	differently	differently	ADV
ftr-388	905	16	.	.	PUNCT
ftr-388	906	1	the	the	DET
ftr-388	906	2	term	term	NOUN
ftr-388	906	3	taxpayer	taxpayer	NOUN
ftr-388	906	4	may	may	AUX
ftr-388	906	5	have	have	VERB
ftr-388	906	6	both	both	CCONJ
ftr-388	906	7	positive	positive	ADJ
ftr-388	906	8	and	and	CCONJ
ftr-388	906	9	negative	negative	ADJ
ftr-388	906	10	effects	effect	NOUN
ftr-388	906	11	on	on	ADP
ftr-388	906	12	irs	irs	PROPN
ftr-388	906	13	personnel	personnel	NOUN
ftr-388	906	14	.	.	PUNCT
ftr-388	907	1	on	on	ADP
ftr-388	907	2	one	one	NUM
ftr-388	907	3	hand	hand	NOUN
ftr-388	907	4	,	,	PUNCT
ftr-388	907	5	using	use	VERB
ftr-388	907	6	the	the	DET
ftr-388	907	7	term	term	NOUN
ftr-388	907	8	customer	customer	NOUN
ftr-388	907	9	may	may	AUX
ftr-388	907	10	improve	improve	VERB
ftr-388	907	11	how	how	SCONJ
ftr-388	907	12	personnel107	personnel107	PROPN
ftr-388	907	13	treat	treat	VERB
ftr-388	907	14	taxpayers	taxpayer	NOUN
ftr-388	907	15	because	because	SCONJ
ftr-388	907	16	it	it	PRON
ftr-388	907	17	lessens	lessen	VERB
ftr-388	907	18	any	any	DET
ftr-388	907	19	bureaucratic	bureaucratic	ADJ
ftr-388	907	20	or	or	CCONJ
ftr-388	907	21	authoritarian	authoritarian	ADJ
ftr-388	907	22	impulses	impulse	NOUN
ftr-388	907	23	.	.	PUNCT
ftr-388	908	1	on	on	ADP
ftr-388	908	2	the	the	DET
ftr-388	908	3	other	other	ADJ
ftr-388	908	4	hand	hand	NOUN
ftr-388	908	5	,	,	PUNCT
ftr-388	908	6	calling	call	VERB
ftr-388	908	7	taxpayers	taxpayer	NOUN
ftr-388	908	8	customers	customer	NOUN
ftr-388	908	9	has	have	VERB
ftr-388	908	10	negative	negative	ADJ
ftr-388	908	11	effects	effect	NOUN
ftr-388	908	12	.	.	PUNCT
ftr-388	909	1	first	first	ADV
ftr-388	909	2	,	,	PUNCT
ftr-388	909	3	given	give	VERB
ftr-388	909	4	the	the	DET
ftr-388	909	5	often	often	ADV
ftr-388	909	6	poor	poor	ADJ
ftr-388	909	7	state	state	NOUN
ftr-388	909	8	of	of	ADP
ftr-388	909	9	customer	customer	NOUN
ftr-388	909	10	service	service	NOUN
ftr-388	909	11	,	,	PUNCT
ftr-388	909	12	irs	irs	PROPN
ftr-388	909	13	officials	official	NOUN
ftr-388	909	14	may	may	AUX
ftr-388	909	15	simply	simply	ADV
ftr-388	909	16	treat	treat	VERB
ftr-388	909	17	taxpaying	taxpaying	NOUN
ftr-388	909	18	customers	customer	NOUN
ftr-388	909	19	with	with	ADP
ftr-388	909	20	the	the	DET
ftr-388	909	21	same	same	ADJ
ftr-388	909	22	poor	poor	ADJ
ftr-388	909	23	service	service	NOUN
ftr-388	909	24	they	they	PRON
ftr-388	909	25	may	may	AUX
ftr-388	909	26	have	have	AUX
ftr-388	909	27	received	receive	VERB
ftr-388	909	28	as	as	ADP
ftr-388	909	29	customers	customer	NOUN
ftr-388	909	30	in	in	ADP
ftr-388	909	31	stores	store	NOUN
ftr-388	909	32	.	.	PUNCT
ftr-388	910	1	furthermore	furthermore	ADV
ftr-388	910	2	,	,	PUNCT
ftr-388	910	3	“	"	PUNCT
ftr-388	910	4	customer	customer	NOUN
ftr-388	910	5	”	"	PUNCT
ftr-388	910	6	transforms	transform	VERB
ftr-388	910	7	a	a	DET
ftr-388	910	8	taxpayer	taxpayer	NOUN
ftr-388	910	9	into	into	ADP
ftr-388	910	10	an	an	DET
ftr-388	910	11	isolated	isolated	ADJ
ftr-388	910	12	purchaser	purchaser	NOUN
ftr-388	910	13	and	and	CCONJ
ftr-388	910	14	not	not	PART
ftr-388	910	15	a	a	DET
ftr-388	910	16	citizen	citizen	NOUN
ftr-388	910	17	performing	perform	VERB
ftr-388	910	18	a	a	DET
ftr-388	910	19	civic	civic	ADJ
ftr-388	910	20	obligation	obligation	NOUN
ftr-388	910	21	.	.	PUNCT
ftr-388	911	1	this	this	PRON
ftr-388	911	2	devalues	devalue	VERB
ftr-388	911	3	the	the	DET
ftr-388	911	4	civic	civic	ADJ
ftr-388	911	5	duty	duty	NOUN
ftr-388	911	6	aspects	aspect	NOUN
ftr-388	911	7	of	of	ADP
ftr-388	911	8	paying	pay	VERB
ftr-388	911	9	taxes	taxis	NOUN
ftr-388	911	10	and	and	CCONJ
ftr-388	911	11	the	the	DET
ftr-388	911	12	greater	great	ADJ
ftr-388	911	13	identification	identification	NOUN
ftr-388	911	14	with	with	ADP
ftr-388	911	15	the	the	DET
ftr-388	911	16	nation	nation	NOUN
ftr-388	911	17	as	as	ADP
ftr-388	911	18	a	a	DET
ftr-388	911	19	whole	whole	NOUN
ftr-388	911	20	which	which	PRON
ftr-388	911	21	,	,	PUNCT
ftr-388	911	22	research	research	NOUN
ftr-388	911	23	has	have	AUX
ftr-388	911	24	shown	show	VERB
ftr-388	911	25	,	,	PUNCT
ftr-388	911	26	makes	make	VERB
ftr-388	911	27	a	a	DET
ftr-388	911	28	taxpayer	taxpayer	NOUN
ftr-388	911	29	more	more	ADV
ftr-388	911	30	likely	likely	ADJ
ftr-388	911	31	to	to	PART
ftr-388	911	32	comply	comply	VERB
ftr-388	911	33	.	.	PUNCT
ftr-388	912	1	by	by	ADP
ftr-388	912	2	turning	turn	VERB
ftr-388	912	3	paying	pay	VERB
ftr-388	912	4	taxes	taxis	NOUN
ftr-388	912	5	into	into	ADP
ftr-388	912	6	a	a	DET
ftr-388	912	7	commodity	commodity	NOUN
ftr-388	912	8	like	like	ADP
ftr-388	912	9	buying	buy	VERB
ftr-388	912	10	pizza	pizza	NOUN
ftr-388	912	11	,	,	PUNCT
ftr-388	912	12	the	the	DET
ftr-388	912	13	term	term	NOUN
ftr-388	912	14	customer	customer	NOUN
ftr-388	912	15	may	may	AUX
ftr-388	912	16	decrease	decrease	VERB
ftr-388	912	17	tax	tax	NOUN
ftr-388	912	18	morale	morale	NOUN
ftr-388	912	19	by	by	ADP
ftr-388	912	20	“	"	PUNCT
ftr-388	912	21	crowding	crowd	VERB
ftr-388	912	22	out	out	ADP
ftr-388	912	23	”	"	PUNCT
ftr-388	912	24	internally	internally	ADV
ftr-388	912	25	motivated	motivated	ADJ
ftr-388	912	26	compliance	compliance	NOUN
ftr-388	912	27	behavior	behavior	NOUN
ftr-388	912	28	that	that	PRON
ftr-388	912	29	derives	derive	VERB
ftr-388	912	30	from	from	ADP
ftr-388	912	31	intrinsic	intrinsic	ADJ
ftr-388	912	32	personal	personal	ADJ
ftr-388	912	33	norms	norm	NOUN
ftr-388	912	34	,	,	PUNCT
ftr-388	912	35	such	such	ADJ
ftr-388	912	36	as	as	ADP
ftr-388	912	37	integrity	integrity	NOUN
ftr-388	912	38	and	and	CCONJ
ftr-388	912	39	patriotism	patriotism	NOUN
ftr-388	912	40	.	.	PUNCT
ftr-388	913	1	if	if	SCONJ
ftr-388	913	2	the	the	DET
ftr-388	913	3	taxpayer	taxpayer	NOUN
ftr-388	913	4	is	be	AUX
ftr-388	913	5	merely	merely	ADV
ftr-388	913	6	a	a	DET
ftr-388	913	7	customer	customer	NOUN
ftr-388	913	8	,	,	PUNCT
ftr-388	913	9	then	then	ADV
ftr-388	913	10	paying	pay	VERB
ftr-388	913	11	taxes	taxis	NOUN
ftr-388	913	12	is	be	AUX
ftr-388	913	13	no	no	ADV
ftr-388	913	14	different	different	ADJ
ftr-388	913	15	than	than	ADP
ftr-388	913	16	paying	pay	VERB
ftr-388	913	17	off	off	ADP
ftr-388	913	18	a	a	DET
ftr-388	913	19	car	car	NOUN
ftr-388	913	20	loan	loan	NOUN
ftr-388	913	21	,	,	PUNCT
ftr-388	913	22	except	except	SCONJ
ftr-388	913	23	that	that	SCONJ
ftr-388	913	24	the	the	DET
ftr-388	913	25	irs	irs	PROPN
ftr-388	913	26	may	may	AUX
ftr-388	913	27	be	be	AUX
ftr-388	913	28	viewed	view	VERB
ftr-388	913	29	more	more	ADV
ftr-388	913	30	hostilely	hostilely	ADV
ftr-388	913	31	than	than	ADP
ftr-388	913	32	other	other	ADJ
ftr-388	913	33	creditors	creditor	NOUN
ftr-388	913	34	because	because	SCONJ
ftr-388	913	35	it	it	PRON
ftr-388	913	36	carries	carry	VERB
ftr-388	913	37	a	a	DET
ftr-388	913	38	bigger	big	ADJ
ftr-388	913	39	stick	stick	NOUN
ftr-388	913	40	.	.	PUNCT
ftr-388	914	1	moreover	moreover	ADV
ftr-388	914	2	,	,	PUNCT
ftr-388	914	3	if	if	SCONJ
ftr-388	914	4	a	a	DET
ftr-388	914	5	tax	tax	NOUN
ftr-388	914	6	debt	debt	NOUN
ftr-388	914	7	is	be	AUX
ftr-388	914	8	no	no	ADV
ftr-388	914	9	different	different	ADJ
ftr-388	914	10	from	from	ADP
ftr-388	914	11	a	a	DET
ftr-388	914	12	car	car	NOUN
ftr-388	914	13	debt	debt	NOUN
ftr-388	914	14	,	,	PUNCT
ftr-388	914	15	the	the	DET
ftr-388	914	16	individual	individual	NOUN
ftr-388	914	17	will	will	AUX
ftr-388	914	18	see	see	VERB
ftr-388	914	19	these	these	DET
ftr-388	914	20	greater	great	ADJ
ftr-388	914	21	107	107	NUM
ftr-388	914	22	.	.	PUNCT
ftr-388	915	1	see	see	VERB
ftr-388	915	2	,	,	PUNCT
ftr-388	915	3	e.g.	e.g.	ADV
ftr-388	915	4	,	,	PUNCT
ftr-388	915	5	new	new	PROPN
ftr-388	915	6	zealand	zealand	PROPN
ftr-388	915	7	’s	’s	PART
ftr-388	915	8	tax	tax	NOUN
ftr-388	915	9	report	report	NOUN
ftr-388	915	10	to	to	ADP
ftr-388	915	11	the	the	DET
ftr-388	915	12	treasurer	treasurer	NOUN
ftr-388	915	13	and	and	CCONJ
ftr-388	915	14	minister	minister	NOUN
ftr-388	915	15	of	of	ADP
ftr-388	915	16	revenue	revenue	NOUN
ftr-388	915	17	by	by	ADP
ftr-388	915	18	a	a	DET
ftr-388	915	19	committee	committee	NOUN
ftr-388	915	20	of	of	ADP
ftr-388	915	21	experts	expert	NOUN
ftr-388	915	22	on	on	ADP
ftr-388	915	23	tax	tax	NOUN
ftr-388	915	24	compliance	compliance	NOUN
ftr-388	915	25	,	,	PUNCT
ftr-388	915	26	supra	supra	PROPN
ftr-388	915	27	note	note	NOUN
ftr-388	915	28	101	101	NUM
ftr-388	915	29	.	.	PUNCT
ftr-388	915	30	638	638	NUM
ftr-388	915	31	florida	florida	PROPN
ftr-388	915	32	tax	tax	NOUN
ftr-388	915	33	review	review	NOUN
ftr-388	916	1	[	[	X
ftr-388	916	2	vol	vol	NOUN
ftr-388	916	3	.	.	NOUN
ftr-388	916	4	8:6	8:6	NUM
ftr-388	916	5	enforcement	enforcement	NOUN
ftr-388	916	6	powers	power	NOUN
ftr-388	916	7	as	as	ADV
ftr-388	916	8	unfair	unfair	ADJ
ftr-388	916	9	or	or	CCONJ
ftr-388	916	10	even	even	ADV
ftr-388	916	11	evil	evil	ADJ
ftr-388	916	12	and	and	CCONJ
ftr-388	916	13	violating	violate	VERB
ftr-388	916	14	the	the	DET
ftr-388	916	15	individual	individual	NOUN
ftr-388	916	16	’s	’s	PART
ftr-388	916	17	constitutional	constitutional	ADJ
ftr-388	916	18	rights	right	NOUN
ftr-388	916	19	and	and	CCONJ
ftr-388	916	20	therefore	therefore	ADV
ftr-388	916	21	un	un	PROPN
ftr-388	916	22	-	-	PROPN
ftr-388	916	23	american	american	ADJ
ftr-388	916	24	.	.	PUNCT
ftr-388	917	1	the	the	DET
ftr-388	917	2	term	term	NOUN
ftr-388	917	3	taxpayer	taxpayer	NOUN
ftr-388	917	4	,	,	PUNCT
ftr-388	917	5	on	on	ADP
ftr-388	917	6	the	the	DET
ftr-388	917	7	other	other	ADJ
ftr-388	917	8	hand	hand	NOUN
ftr-388	917	9	,	,	PUNCT
ftr-388	917	10	emphasizes	emphasize	VERB
ftr-388	917	11	the	the	DET
ftr-388	917	12	civic	civic	ADJ
ftr-388	917	13	responsibility	responsibility	NOUN
ftr-388	917	14	of	of	ADP
ftr-388	917	15	taxpaying	taxpaying	NOUN
ftr-388	917	16	and	and	CCONJ
ftr-388	917	17	confers	confer	NOUN
ftr-388	917	18	dignity	dignity	NOUN
ftr-388	917	19	and	and	CCONJ
ftr-388	917	20	respect	respect	NOUN
ftr-388	917	21	on	on	ADP
ftr-388	917	22	the	the	DET
ftr-388	917	23	taxpayer	taxpayer	NOUN
ftr-388	917	24	.	.	PUNCT
ftr-388	918	1	being	be	AUX
ftr-388	918	2	treated	treat	VERB
ftr-388	918	3	in	in	ADP
ftr-388	918	4	this	this	DET
ftr-388	918	5	manner	manner	NOUN
ftr-388	918	6	can	can	AUX
ftr-388	918	7	heighten	heighten	VERB
ftr-388	918	8	a	a	DET
ftr-388	918	9	taxpayer	taxpayer	NOUN
ftr-388	918	10	’s	’s	PART
ftr-388	918	11	sense	sense	NOUN
ftr-388	918	12	of	of	ADP
ftr-388	918	13	fairness	fairness	NOUN
ftr-388	918	14	,	,	PUNCT
ftr-388	918	15	according	accord	VERB
ftr-388	918	16	to	to	ADP
ftr-388	918	17	research	research	NOUN
ftr-388	918	18	,	,	PUNCT
ftr-388	918	19	and	and	CCONJ
ftr-388	918	20	therefore	therefore	ADV
ftr-388	918	21	increase	increase	VERB
ftr-388	918	22	tax	tax	NOUN
ftr-388	918	23	morale	morale	NOUN
ftr-388	918	24	and	and	CCONJ
ftr-388	918	25	tax	tax	NOUN
ftr-388	918	26	compliance	compliance	NOUN
ftr-388	918	27	.	.	PUNCT
ftr-388	919	1	a	a	DET
ftr-388	919	2	taxpayer	taxpayer	NOUN
ftr-388	919	3	is	be	AUX
ftr-388	919	4	different	different	ADJ
ftr-388	919	5	from	from	ADP
ftr-388	919	6	a	a	DET
ftr-388	919	7	customer	customer	NOUN
ftr-388	919	8	buying	buy	VERB
ftr-388	919	9	a	a	DET
ftr-388	919	10	pizza	pizza	NOUN
ftr-388	919	11	.	.	PUNCT
ftr-388	920	1	the	the	DET
ftr-388	920	2	term	term	NOUN
ftr-388	920	3	taxpayer	taxpayer	NOUN
ftr-388	920	4	distinguishes	distinguish	VERB
ftr-388	920	5	the	the	DET
ftr-388	920	6	two	two	NUM
ftr-388	920	7	transactions	transaction	NOUN
ftr-388	920	8	and	and	CCONJ
ftr-388	920	9	adds	add	VERB
ftr-388	920	10	both	both	DET
ftr-388	920	11	seriousness	seriousness	NOUN
ftr-388	920	12	and	and	CCONJ
ftr-388	920	13	a	a	DET
ftr-388	920	14	dignity	dignity	NOUN
ftr-388	920	15	to	to	ADP
ftr-388	920	16	the	the	DET
ftr-388	920	17	individual	individual	NOUN
ftr-388	920	18	and	and	CCONJ
ftr-388	920	19	the	the	DET
ftr-388	920	20	transaction	transaction	NOUN
ftr-388	920	21	.	.	PUNCT
ftr-388	921	1	4	4	X
ftr-388	921	2	.	.	X
ftr-388	921	3	compensatory	compensatory	ADJ
ftr-388	921	4	measures	measure	NOUN
ftr-388	921	5	,	,	PUNCT
ftr-388	921	6	including	include	VERB
ftr-388	921	7	apologies	apology	NOUN
ftr-388	921	8	taxpayers	taxpayer	NOUN
ftr-388	921	9	can	can	AUX
ftr-388	921	10	develop	develop	VERB
ftr-388	921	11	especially	especially	ADV
ftr-388	921	12	negative	negative	ADJ
ftr-388	921	13	feelings	feeling	NOUN
ftr-388	921	14	about	about	ADP
ftr-388	921	15	the	the	DET
ftr-388	921	16	irs	irs	PROPN
ftr-388	921	17	and	and	CCONJ
ftr-388	921	18	taxes	taxis	NOUN
ftr-388	921	19	when	when	SCONJ
ftr-388	921	20	there	there	PRON
ftr-388	921	21	is	be	VERB
ftr-388	921	22	a	a	DET
ftr-388	921	23	dispute	dispute	NOUN
ftr-388	921	24	about	about	ADP
ftr-388	921	25	the	the	DET
ftr-388	921	26	proper	proper	ADJ
ftr-388	921	27	amount	amount	NOUN
ftr-388	921	28	of	of	ADP
ftr-388	921	29	tax	tax	NOUN
ftr-388	921	30	owed	owe	VERB
ftr-388	921	31	,	,	PUNCT
ftr-388	921	32	or	or	CCONJ
ftr-388	921	33	even	even	ADV
ftr-388	921	34	if	if	SCONJ
ftr-388	921	35	there	there	PRON
ftr-388	921	36	is	be	VERB
ftr-388	921	37	just	just	ADV
ftr-388	921	38	an	an	DET
ftr-388	921	39	unpleasant	unpleasant	ADJ
ftr-388	921	40	interaction	interaction	NOUN
ftr-388	921	41	with	with	ADP
ftr-388	921	42	irs	irs	PROPN
ftr-388	921	43	personnel	personnel	NOUN
ftr-388	921	44	.	.	PUNCT
ftr-388	922	1	marketing	marketing	NOUN
ftr-388	922	2	studies	study	NOUN
ftr-388	922	3	of	of	ADP
ftr-388	922	4	complaint	complaint	NOUN
ftr-388	922	5	procedures	procedure	NOUN
ftr-388	922	6	provide	provide	VERB
ftr-388	922	7	insight	insight	NOUN
ftr-388	922	8	regarding	regard	VERB
ftr-388	922	9	efforts	effort	NOUN
ftr-388	922	10	that	that	PRON
ftr-388	922	11	help	help	VERB
ftr-388	922	12	reduce	reduce	VERB
ftr-388	922	13	negative	negative	ADJ
ftr-388	922	14	attitudes	attitude	NOUN
ftr-388	922	15	towards	towards	ADP
ftr-388	922	16	firms	firm	NOUN
ftr-388	922	17	and	and	CCONJ
ftr-388	922	18	improve	improve	VERB
ftr-388	922	19	customer	customer	NOUN
ftr-388	922	20	loyalty	loyalty	NOUN
ftr-388	922	21	.	.	PUNCT
ftr-388	923	1	although	although	SCONJ
ftr-388	923	2	the	the	DET
ftr-388	923	3	irs	irs	PROPN
ftr-388	923	4	,	,	PUNCT
ftr-388	923	5	being	be	AUX
ftr-388	923	6	a	a	DET
ftr-388	923	7	monopoly	monopoly	NOUN
ftr-388	923	8	with	with	ADP
ftr-388	923	9	which	which	PRON
ftr-388	923	10	all	all	DET
ftr-388	923	11	taxpayers	taxpayer	NOUN
ftr-388	923	12	must	must	AUX
ftr-388	923	13	deal	deal	VERB
ftr-388	923	14	,	,	PUNCT
ftr-388	923	15	need	need	AUX
ftr-388	923	16	not	not	PART
ftr-388	923	17	worry	worry	VERB
ftr-388	923	18	about	about	ADP
ftr-388	923	19	its	its	PRON
ftr-388	923	20	customers	customer	NOUN
ftr-388	923	21	abandoning	abandon	VERB
ftr-388	923	22	it	it	PRON
ftr-388	923	23	for	for	ADP
ftr-388	923	24	a	a	DET
ftr-388	923	25	competitor	competitor	NOUN
ftr-388	923	26	,	,	PUNCT
ftr-388	923	27	the	the	DET
ftr-388	923	28	irs	irs	PROPN
ftr-388	923	29	must	must	AUX
ftr-388	923	30	still	still	ADV
ftr-388	923	31	worry	worry	VERB
ftr-388	923	32	about	about	ADP
ftr-388	923	33	taxpayer	taxpayer	NOUN
ftr-388	923	34	satisfaction	satisfaction	NOUN
ftr-388	923	35	.	.	PUNCT
ftr-388	924	1	discontented	discontented	ADJ
ftr-388	924	2	taxpayers	taxpayer	NOUN
ftr-388	924	3	may	may	AUX
ftr-388	924	4	minimize	minimize	VERB
ftr-388	924	5	what	what	PRON
ftr-388	924	6	they	they	PRON
ftr-388	924	7	owe	owe	VERB
ftr-388	924	8	,	,	PUNCT
ftr-388	924	9	pay	pay	VERB
ftr-388	924	10	their	their	PRON
ftr-388	924	11	bills	bill	NOUN
ftr-388	924	12	only	only	ADV
ftr-388	924	13	after	after	ADP
ftr-388	924	14	lengthy	lengthy	ADJ
ftr-388	924	15	(	(	PUNCT
ftr-388	924	16	and	and	CCONJ
ftr-388	924	17	expensive	expensive	ADJ
ftr-388	924	18	)	)	PUNCT
ftr-388	924	19	irs	irs	PROPN
ftr-388	924	20	procedures	procedure	NOUN
ftr-388	924	21	,	,	PUNCT
ftr-388	924	22	and	and	CCONJ
ftr-388	924	23	some	some	DET
ftr-388	924	24	taxpayers	taxpayer	NOUN
ftr-388	924	25	may	may	AUX
ftr-388	924	26	fail	fail	VERB
ftr-388	924	27	to	to	PART
ftr-388	924	28	pay	pay	VERB
ftr-388	924	29	any	any	DET
ftr-388	924	30	taxes	taxis	NOUN
ftr-388	924	31	at	at	ADV
ftr-388	924	32	all	all	ADV
ftr-388	924	33	.	.	PUNCT
ftr-388	925	1	dissatisfaction	dissatisfaction	NOUN
ftr-388	925	2	with	with	ADP
ftr-388	925	3	irs	irs	PROPN
ftr-388	925	4	procedures	procedure	NOUN
ftr-388	925	5	,	,	PUNCT
ftr-388	925	6	in	in	ADP
ftr-388	925	7	short	short	ADJ
ftr-388	925	8	,	,	PUNCT
ftr-388	925	9	decreases	decrease	VERB
ftr-388	925	10	tax	tax	NOUN
ftr-388	925	11	morale	morale	NOUN
ftr-388	925	12	which	which	PRON
ftr-388	925	13	adversely	adversely	ADV
ftr-388	925	14	affects	affect	VERB
ftr-388	925	15	compliance	compliance	NOUN
ftr-388	925	16	.	.	PUNCT
ftr-388	926	1	the	the	DET
ftr-388	926	2	irs	irs	PROPN
ftr-388	926	3	can	can	AUX
ftr-388	926	4	apply	apply	VERB
ftr-388	926	5	knowledge	knowledge	NOUN
ftr-388	926	6	and	and	CCONJ
ftr-388	926	7	techniques	technique	NOUN
ftr-388	926	8	that	that	PRON
ftr-388	926	9	firms	firm	NOUN
ftr-388	926	10	have	have	AUX
ftr-388	926	11	developed	develop	VERB
ftr-388	926	12	to	to	PART
ftr-388	926	13	increase	increase	VERB
ftr-388	926	14	to	to	ADP
ftr-388	926	15	customer	customer	NOUN
ftr-388	926	16	satisfaction	satisfaction	NOUN
ftr-388	926	17	and	and	CCONJ
ftr-388	926	18	brand	brand	NOUN
ftr-388	926	19	loyalty	loyalty	NOUN
ftr-388	926	20	when	when	SCONJ
ftr-388	926	21	confronted	confront	VERB
ftr-388	926	22	with	with	ADP
ftr-388	926	23	complaints	complaint	NOUN
ftr-388	926	24	.	.	PUNCT
ftr-388	927	1	positive	positive	ADJ
ftr-388	927	2	procedures	procedure	NOUN
ftr-388	927	3	identified	identify	VERB
ftr-388	927	4	through	through	ADP
ftr-388	927	5	research	research	NOUN
ftr-388	927	6	and	and	CCONJ
ftr-388	927	7	experience	experience	NOUN
ftr-388	927	8	include	include	VERB
ftr-388	927	9	(	(	PUNCT
ftr-388	927	10	1	1	X
ftr-388	927	11	)	)	PUNCT
ftr-388	927	12	compensation	compensation	NOUN
ftr-388	927	13	measures	measure	NOUN
ftr-388	927	14	(	(	PUNCT
ftr-388	927	15	e.g.	e.g.	ADV
ftr-388	927	16	refunds	refund	NOUN
ftr-388	927	17	,	,	PUNCT
ftr-388	927	18	replacements	replacement	NOUN
ftr-388	927	19	,	,	PUNCT
ftr-388	927	20	repairs	repair	NOUN
ftr-388	927	21	)	)	PUNCT
ftr-388	927	22	,	,	PUNCT
ftr-388	927	23	(	(	PUNCT
ftr-388	927	24	2	2	X
ftr-388	927	25	)	)	PUNCT
ftr-388	927	26	responsive	responsive	ADJ
ftr-388	927	27	employee	employee	NOUN
ftr-388	927	28	behavior	behavior	NOUN
ftr-388	927	29	(	(	PUNCT
ftr-388	927	30	especially	especially	ADV
ftr-388	927	31	“	"	PUNCT
ftr-388	927	32	empathy	empathy	NOUN
ftr-388	927	33	,	,	PUNCT
ftr-388	927	34	politeness	politeness	NOUN
ftr-388	927	35	,	,	PUNCT
ftr-388	927	36	and	and	CCONJ
ftr-388	927	37	an	an	DET
ftr-388	927	38	effort	effort	NOUN
ftr-388	927	39	to	to	PART
ftr-388	927	40	listen	listen	VERB
ftr-388	927	41	”	"	PUNCT
ftr-388	927	42	)	)	PUNCT
ftr-388	927	43	,	,	PUNCT
ftr-388	927	44	and	and	CCONJ
ftr-388	927	45	(	(	PUNCT
ftr-388	927	46	3	3	X
ftr-388	927	47	)	)	PUNCT
ftr-388	927	48	prompt	prompt	ADJ
ftr-388	927	49	responses	response	NOUN
ftr-388	927	50	.	.	PUNCT
ftr-388	928	1	the	the	DET
ftr-388	928	2	last	last	ADJ
ftr-388	928	3	two	two	NUM
ftr-388	928	4	factors	factor	NOUN
ftr-388	928	5	are	be	AUX
ftr-388	928	6	easily	easily	ADV
ftr-388	928	7	applicable108	applicable108	PROPN
ftr-388	928	8	in	in	ADP
ftr-388	928	9	the	the	DET
ftr-388	928	10	tax	tax	NOUN
ftr-388	928	11	context	context	NOUN
ftr-388	928	12	,	,	PUNCT
ftr-388	928	13	but	but	CCONJ
ftr-388	928	14	even	even	ADV
ftr-388	928	15	the	the	DET
ftr-388	928	16	first	first	ADJ
ftr-388	928	17	–	–	PUNCT
ftr-388	928	18	compensation	compensation	NOUN
ftr-388	928	19	measures	measure	NOUN
ftr-388	928	20	–	–	PUNCT
ftr-388	928	21	may	may	AUX
ftr-388	928	22	be	be	AUX
ftr-388	928	23	applicable	applicable	ADJ
ftr-388	928	24	in	in	ADP
ftr-388	928	25	the	the	DET
ftr-388	928	26	tax	tax	NOUN
ftr-388	928	27	situation	situation	NOUN
ftr-388	928	28	,	,	PUNCT
ftr-388	928	29	especially	especially	ADV
ftr-388	928	30	if	if	SCONJ
ftr-388	928	31	compensation	compensation	NOUN
ftr-388	928	32	is	be	AUX
ftr-388	928	33	broadly	broadly	ADV
ftr-388	928	34	construed	construe	VERB
ftr-388	928	35	to	to	PART
ftr-388	928	36	include	include	VERB
ftr-388	928	37	emotional	emotional	ADJ
ftr-388	928	38	compensation	compensation	NOUN
ftr-388	928	39	such	such	ADJ
ftr-388	928	40	as	as	ADP
ftr-388	928	41	apologies	apology	NOUN
ftr-388	928	42	,	,	PUNCT
ftr-388	928	43	or	or	CCONJ
ftr-388	928	44	extra	extra	ADJ
ftr-388	928	45	help	help	NOUN
ftr-388	928	46	,	,	PUNCT
ftr-388	928	47	or	or	CCONJ
ftr-388	928	48	faster	fast	ADJ
ftr-388	928	49	service	service	NOUN
ftr-388	928	50	next	next	ADJ
ftr-388	928	51	time	time	NOUN
ftr-388	928	52	.	.	PUNCT
ftr-388	929	1	apologies	apology	NOUN
ftr-388	929	2	can	can	AUX
ftr-388	929	3	range	range	VERB
ftr-388	929	4	from	from	ADP
ftr-388	929	5	simply	simply	ADV
ftr-388	929	6	acknowledging	acknowledge	VERB
ftr-388	929	7	a	a	DET
ftr-388	929	8	taxpayer	taxpayer	NOUN
ftr-388	929	9	’s	’s	PART
ftr-388	929	10	inconvenience	inconvenience	NOUN
ftr-388	929	11	or	or	CCONJ
ftr-388	929	12	regretting	regret	VERB
ftr-388	929	13	the	the	DET
ftr-388	929	14	inconvenience	inconvenience	NOUN
ftr-388	929	15	to	to	ADP
ftr-388	929	16	an	an	DET
ftr-388	929	17	admission	admission	NOUN
ftr-388	929	18	of	of	ADP
ftr-388	929	19	negligence	negligence	NOUN
ftr-388	929	20	or	or	CCONJ
ftr-388	929	21	even	even	ADV
ftr-388	929	22	wrongdoing	wrongdoe	VERB
ftr-388	929	23	.	.	PUNCT
ftr-388	930	1	both	both	CCONJ
ftr-388	930	2	the	the	DET
ftr-388	930	3	irs	irs	PROPN
ftr-388	930	4	and	and	CCONJ
ftr-388	930	5	the	the	DET
ftr-388	930	6	taxpayer	taxpayer	NOUN
ftr-388	930	7	will	will	AUX
ftr-388	930	8	react	react	VERB
ftr-388	930	9	differently	differently	ADV
ftr-388	930	10	to	to	ADP
ftr-388	930	11	different	different	ADJ
ftr-388	930	12	types	type	NOUN
ftr-388	930	13	of	of	ADP
ftr-388	930	14	apologies	apology	NOUN
ftr-388	930	15	.	.	PUNCT
ftr-388	931	1	this	this	PRON
ftr-388	931	2	is	be	AUX
ftr-388	931	3	an	an	DET
ftr-388	931	4	area	area	NOUN
ftr-388	931	5	worth	worth	ADJ
ftr-388	931	6	investigating	investigate	VERB
ftr-388	931	7	.	.	PUNCT
ftr-388	932	1	5	5	X
ftr-388	932	2	.	.	X
ftr-388	932	3	shaming	shame	VERB
ftr-388	932	4	/	/	SYM
ftr-388	932	5	publicity	publicity	NOUN
ftr-388	932	6	some	some	DET
ftr-388	932	7	states	state	NOUN
ftr-388	932	8	now	now	ADV
ftr-388	932	9	publicize	publicize	VERB
ftr-388	932	10	the	the	DET
ftr-388	932	11	names	name	NOUN
ftr-388	932	12	of	of	ADP
ftr-388	932	13	delinquent	delinquent	ADJ
ftr-388	932	14	taxpayers	taxpayer	NOUN
ftr-388	932	15	as	as	ADP
ftr-388	932	16	a	a	DET
ftr-388	932	17	“	"	PUNCT
ftr-388	932	18	shaming	shame	VERB
ftr-388	932	19	”	"	PUNCT
ftr-388	932	20	device	device	NOUN
ftr-388	932	21	.	.	PUNCT
ftr-388	933	1	although	although	SCONJ
ftr-388	933	2	the	the	DET
ftr-388	933	3	literature	literature	NOUN
ftr-388	933	4	indicates	indicate	VERB
ftr-388	933	5	that	that	SCONJ
ftr-388	933	6	shaming	shaming	NOUN
ftr-388	933	7	may	may	AUX
ftr-388	933	8	have	have	VERB
ftr-388	933	9	108	108	NUM
ftr-388	933	10	.	.	PUNCT
ftr-388	934	1	estalami	estalami	ADJ
ftr-388	934	2	,	,	PUNCT
ftr-388	934	3	supra	supra	PROPN
ftr-388	934	4	note	note	NOUN
ftr-388	934	5	46	46	NUM
ftr-388	934	6	,	,	PUNCT
ftr-388	934	7	at	at	ADP
ftr-388	934	8	289	289	NUM
ftr-388	934	9	.	.	PUNCT
ftr-388	935	1	2007	2007	NUM
ftr-388	935	2	]	]	PUNCT
ftr-388	935	3	a	a	DET
ftr-388	935	4	tax	tax	NOUN
ftr-388	935	5	morale	morale	NOUN
ftr-388	935	6	approach	approach	NOUN
ftr-388	935	7	to	to	ADP
ftr-388	935	8	compliance	compliance	NOUN
ftr-388	935	9	639	639	NUM
ftr-388	935	10	mixed	mixed	ADJ
ftr-388	935	11	results	result	NOUN
ftr-388	935	12	,	,	PUNCT
ftr-388	935	13	the	the	DET
ftr-388	935	14	bsu	bsu	NOUN
ftr-388	935	15	should	should	AUX
ftr-388	935	16	both	both	PRON
ftr-388	935	17	investigate	investigate	VERB
ftr-388	935	18	the	the	DET
ftr-388	935	19	results	result	NOUN
ftr-388	935	20	states	state	NOUN
ftr-388	935	21	have	have	AUX
ftr-388	935	22	produced	produce	VERB
ftr-388	935	23	and	and	CCONJ
ftr-388	935	24	research	research	VERB
ftr-388	935	25	the	the	DET
ftr-388	935	26	implications	implication	NOUN
ftr-388	935	27	and	and	CCONJ
ftr-388	935	28	effectiveness	effectiveness	NOUN
ftr-388	935	29	of	of	ADP
ftr-388	935	30	shaming	shame	VERB
ftr-388	935	31	more	more	ADV
ftr-388	935	32	generally	generally	ADV
ftr-388	935	33	.	.	PUNCT
ftr-388	936	1	6	6	X
ftr-388	936	2	.	.	X
ftr-388	936	3	rewards	reward	NOUN
ftr-388	936	4	although	although	SCONJ
ftr-388	936	5	economic	economic	ADJ
ftr-388	936	6	incentives	incentive	NOUN
ftr-388	936	7	can	can	AUX
ftr-388	936	8	backfire	backfire	VERB
ftr-388	936	9	and	and	CCONJ
ftr-388	936	10	decrease	decrease	VERB
ftr-388	936	11	compliance	compliance	NOUN
ftr-388	936	12	by	by	ADP
ftr-388	936	13	“	"	PUNCT
ftr-388	936	14	crowding	crowd	VERB
ftr-388	936	15	out	out	ADP
ftr-388	936	16	”	"	PUNCT
ftr-388	936	17	internally	internally	ADV
ftr-388	936	18	motivated	motivated	ADJ
ftr-388	936	19	behavior	behavior	NOUN
ftr-388	936	20	,	,	PUNCT
ftr-388	936	21	rewards	reward	VERB
ftr-388	936	22	–	–	PUNCT
ftr-388	936	23	broadly	broadly	ADV
ftr-388	936	24	construed	construe	VERB
ftr-388	936	25	–	–	PUNCT
ftr-388	936	26	may	may	AUX
ftr-388	936	27	still	still	ADV
ftr-388	936	28	have	have	VERB
ftr-388	936	29	a	a	DET
ftr-388	936	30	role	role	NOUN
ftr-388	936	31	to	to	PART
ftr-388	936	32	play	play	VERB
ftr-388	936	33	,	,	PUNCT
ftr-388	936	34	if	if	SCONJ
ftr-388	936	35	carefully	carefully	ADV
ftr-388	936	36	constructed	construct	VERB
ftr-388	936	37	.	.	PUNCT
ftr-388	937	1	monetary	monetary	ADJ
ftr-388	937	2	rewards	reward	NOUN
ftr-388	937	3	,	,	PUNCT
ftr-388	937	4	such	such	ADJ
ftr-388	937	5	as	as	ADP
ftr-388	937	6	rebates	rebate	NOUN
ftr-388	937	7	of	of	ADP
ftr-388	937	8	a	a	DET
ftr-388	937	9	percentage	percentage	NOUN
ftr-388	937	10	of	of	ADP
ftr-388	937	11	the	the	DET
ftr-388	937	12	tax	tax	NOUN
ftr-388	937	13	,	,	PUNCT
ftr-388	937	14	can	can	AUX
ftr-388	937	15	be	be	AUX
ftr-388	937	16	counterproductive	counterproductive	ADJ
ftr-388	937	17	.	.	PUNCT
ftr-388	938	1	they	they	PRON
ftr-388	938	2	may	may	AUX
ftr-388	938	3	decrease	decrease	VERB
ftr-388	938	4	(	(	PUNCT
ftr-388	938	5	crowd	crowd	VERB
ftr-388	938	6	out	out	ADP
ftr-388	938	7	)	)	PUNCT
ftr-388	938	8	internal	internal	ADJ
ftr-388	938	9	motivations	motivation	NOUN
ftr-388	938	10	to	to	PART
ftr-388	938	11	comply	comply	VERB
ftr-388	938	12	because	because	SCONJ
ftr-388	938	13	the	the	DET
ftr-388	938	14	taxpayer	taxpayer	NOUN
ftr-388	938	15	may	may	AUX
ftr-388	938	16	consider	consider	VERB
ftr-388	938	17	them	they	PRON
ftr-388	938	18	discounts	discount	NOUN
ftr-388	938	19	,	,	PUNCT
ftr-388	938	20	like	like	ADP
ftr-388	938	21	rebates	rebate	NOUN
ftr-388	938	22	in	in	ADP
ftr-388	938	23	a	a	DET
ftr-388	938	24	commercial	commercial	ADJ
ftr-388	938	25	setting	setting	NOUN
ftr-388	938	26	,	,	PUNCT
ftr-388	938	27	and	and	CCONJ
ftr-388	938	28	thus	thus	ADV
ftr-388	938	29	ones	one	NOUN
ftr-388	938	30	to	to	PART
ftr-388	938	31	which	which	PRON
ftr-388	938	32	s	s	PROPN
ftr-388	938	33	/	/	SYM
ftr-388	938	34	he	he	PRON
ftr-388	938	35	is	be	AUX
ftr-388	938	36	entitled	entitle	VERB
ftr-388	938	37	.	.	PUNCT
ftr-388	939	1	on	on	ADP
ftr-388	939	2	the	the	DET
ftr-388	939	3	other	other	ADJ
ftr-388	939	4	hand	hand	NOUN
ftr-388	939	5	,	,	PUNCT
ftr-388	939	6	a	a	DET
ftr-388	939	7	taxpayer	taxpayer	NOUN
ftr-388	939	8	may	may	AUX
ftr-388	939	9	view	view	VERB
ftr-388	939	10	a	a	DET
ftr-388	939	11	non	non	ADJ
ftr-388	939	12	-	-	ADJ
ftr-388	939	13	monetary	monetary	ADJ
ftr-388	939	14	reward	reward	NOUN
ftr-388	939	15	which	which	PRON
ftr-388	939	16	is	be	AUX
ftr-388	939	17	not	not	PART
ftr-388	939	18	based	base	VERB
ftr-388	939	19	on	on	ADP
ftr-388	939	20	the	the	DET
ftr-388	939	21	amount	amount	NOUN
ftr-388	939	22	of	of	ADP
ftr-388	939	23	tax	tax	NOUN
ftr-388	939	24	paid	pay	VERB
ftr-388	939	25	more	more	ADV
ftr-388	939	26	favorably	favorably	ADV
ftr-388	939	27	and	and	CCONJ
ftr-388	939	28	see	see	VERB
ftr-388	939	29	it	it	PRON
ftr-388	939	30	simply	simply	ADV
ftr-388	939	31	as	as	ADP
ftr-388	939	32	an	an	DET
ftr-388	939	33	acknowledgment	acknowledgment	NOUN
ftr-388	939	34	of	of	ADP
ftr-388	939	35	good	good	ADJ
ftr-388	939	36	behavior	behavior	NOUN
ftr-388	939	37	.	.	PUNCT
ftr-388	940	1	this	this	DET
ftr-388	940	2	type	type	NOUN
ftr-388	940	3	of	of	ADP
ftr-388	940	4	reward	reward	NOUN
ftr-388	940	5	,	,	PUNCT
ftr-388	940	6	research	research	NOUN
ftr-388	940	7	suggests	suggest	VERB
ftr-388	940	8	,	,	PUNCT
ftr-388	940	9	may	may	AUX
ftr-388	940	10	not	not	PART
ftr-388	940	11	decrease	decrease	VERB
ftr-388	940	12	morale	morale	NOUN
ftr-388	940	13	.	.	PUNCT
ftr-388	941	1	some	some	DET
ftr-388	941	2	compliance	compliance	NOUN
ftr-388	941	3	experts	expert	NOUN
ftr-388	941	4	have	have	AUX
ftr-388	941	5	suggested	suggest	VERB
ftr-388	941	6	various	various	ADJ
ftr-388	941	7	types	type	NOUN
ftr-388	941	8	of	of	ADP
ftr-388	941	9	these	these	DET
ftr-388	941	10	rewards	reward	NOUN
ftr-388	941	11	that	that	PRON
ftr-388	941	12	would	would	AUX
ftr-388	941	13	indicate	indicate	VERB
ftr-388	941	14	appreciation	appreciation	NOUN
ftr-388	941	15	of	of	ADP
ftr-388	941	16	good	good	ADJ
ftr-388	941	17	citizenship	citizenship	NOUN
ftr-388	941	18	without	without	ADP
ftr-388	941	19	commoditizing	commoditize	VERB
ftr-388	941	20	taxpaying	taxpaying	NOUN
ftr-388	941	21	and	and	CCONJ
ftr-388	941	22	decreasing	decrease	VERB
ftr-388	941	23	tax	tax	NOUN
ftr-388	941	24	moral	moral	NOUN
ftr-388	941	25	,	,	PUNCT
ftr-388	941	26	such	such	ADJ
ftr-388	941	27	as	as	ADP
ftr-388	941	28	reduced	reduce	VERB
ftr-388	941	29	public	public	ADJ
ftr-388	941	30	transportation	transportation	NOUN
ftr-388	941	31	fares	fare	NOUN
ftr-388	941	32	,	,	PUNCT
ftr-388	941	33	or	or	CCONJ
ftr-388	941	34	free	free	ADJ
ftr-388	941	35	admission	admission	NOUN
ftr-388	941	36	to	to	ADP
ftr-388	941	37	museums	museum	NOUN
ftr-388	941	38	and	and	CCONJ
ftr-388	941	39	cultural	cultural	ADJ
ftr-388	941	40	events.109	events.109	ADV
ftr-388	941	41	there	there	PRON
ftr-388	941	42	are	be	VERB
ftr-388	941	43	other	other	ADJ
ftr-388	941	44	possible	possible	ADJ
ftr-388	941	45	rewards	reward	NOUN
ftr-388	941	46	of	of	ADP
ftr-388	941	47	this	this	DET
ftr-388	941	48	nature	nature	NOUN
ftr-388	941	49	.	.	PUNCT
ftr-388	942	1	taxpayers	taxpayer	NOUN
ftr-388	942	2	who	who	PRON
ftr-388	942	3	have	have	AUX
ftr-388	942	4	paid	pay	VERB
ftr-388	942	5	the	the	DET
ftr-388	942	6	correct	correct	ADJ
ftr-388	942	7	amount	amount	NOUN
ftr-388	942	8	of	of	ADP
ftr-388	942	9	taxes	taxis	NOUN
ftr-388	942	10	in	in	ADP
ftr-388	942	11	a	a	DET
ftr-388	942	12	timely	timely	ADJ
ftr-388	942	13	fashion	fashion	NOUN
ftr-388	942	14	for	for	ADP
ftr-388	942	15	a	a	DET
ftr-388	942	16	stated	state	VERB
ftr-388	942	17	amount	amount	NOUN
ftr-388	942	18	of	of	ADP
ftr-388	942	19	time	time	NOUN
ftr-388	942	20	,	,	PUNCT
ftr-388	942	21	for	for	ADP
ftr-388	942	22	example	example	NOUN
ftr-388	942	23	,	,	PUNCT
ftr-388	942	24	might	might	AUX
ftr-388	942	25	be	be	AUX
ftr-388	942	26	given	give	VERB
ftr-388	942	27	faster	fast	ADJ
ftr-388	942	28	access	access	NOUN
ftr-388	942	29	to	to	ADP
ftr-388	942	30	assistance	assistance	NOUN
ftr-388	942	31	such	such	ADJ
ftr-388	942	32	as	as	ADP
ftr-388	942	33	special	special	ADJ
ftr-388	942	34	phone	phone	NOUN
ftr-388	942	35	lines	line	NOUN
ftr-388	942	36	that	that	PRON
ftr-388	942	37	have	have	VERB
ftr-388	942	38	a	a	DET
ftr-388	942	39	shorter	short	ADJ
ftr-388	942	40	wait	wait	NOUN
ftr-388	942	41	.	.	PUNCT
ftr-388	943	1	this	this	DET
ftr-388	943	2	approach	approach	NOUN
ftr-388	943	3	is	be	AUX
ftr-388	943	4	less	less	ADV
ftr-388	943	5	drastic	drastic	ADJ
ftr-388	943	6	,	,	PUNCT
ftr-388	943	7	and	and	CCONJ
ftr-388	943	8	perhaps	perhaps	ADV
ftr-388	943	9	more	more	ADV
ftr-388	943	10	acceptable	acceptable	ADJ
ftr-388	943	11	,	,	PUNCT
ftr-388	943	12	than	than	ADP
ftr-388	943	13	professor	professor	PROPN
ftr-388	943	14	joshua	joshua	PROPN
ftr-388	943	15	rosenberg	rosenberg	PROPN
ftr-388	943	16	,	,	PUNCT
ftr-388	943	17	university	university	PROPN
ftr-388	943	18	of	of	ADP
ftr-388	943	19	san	san	PROPN
ftr-388	943	20	francisco	francisco	PROPN
ftr-388	943	21	school	school	PROPN
ftr-388	943	22	of	of	ADP
ftr-388	943	23	law	law	NOUN
ftr-388	943	24	,	,	PUNCT
ftr-388	943	25	recent	recent	ADJ
ftr-388	943	26	suggestion	suggestion	NOUN
ftr-388	943	27	of	of	ADP
ftr-388	943	28	rewarding	rewarding	ADJ
ftr-388	943	29	taxpayers	taxpayer	NOUN
ftr-388	943	30	who	who	PRON
ftr-388	943	31	provide	provide	VERB
ftr-388	943	32	extended	extended	ADJ
ftr-388	943	33	reporting	reporting	NOUN
ftr-388	943	34	,	,	PUNCT
ftr-388	943	35	with	with	ADP
ftr-388	943	36	lower	low	ADJ
ftr-388	943	37	tax	tax	NOUN
ftr-388	943	38	rates.110	rates.110	NOUN
ftr-388	943	39	it	it	PRON
ftr-388	943	40	is	be	AUX
ftr-388	943	41	possible	possible	ADJ
ftr-388	943	42	to	to	PART
ftr-388	943	43	integrate	integrate	VERB
ftr-388	943	44	rewards	reward	NOUN
ftr-388	943	45	with	with	ADP
ftr-388	943	46	sticks	stick	NOUN
ftr-388	943	47	.	.	PUNCT
ftr-388	944	1	hmrc	hmrc	NOUN
ftr-388	944	2	,	,	PUNCT
ftr-388	944	3	for	for	ADP
ftr-388	944	4	example	example	NOUN
ftr-388	944	5	,	,	PUNCT
ftr-388	944	6	is	be	AUX
ftr-388	944	7	toying	toy	VERB
ftr-388	944	8	with	with	ADP
ftr-388	944	9	the	the	DET
ftr-388	944	10	idea	idea	NOUN
ftr-388	944	11	of	of	ADP
ftr-388	944	12	requiring	require	VERB
ftr-388	944	13	individuals	individual	NOUN
ftr-388	944	14	to	to	PART
ftr-388	944	15	show	show	VERB
ftr-388	944	16	a	a	DET
ftr-388	944	17	certificate	certificate	NOUN
ftr-388	944	18	of	of	ADP
ftr-388	944	19	tax	tax	NOUN
ftr-388	944	20	compliance	compliance	NOUN
ftr-388	944	21	to	to	PART
ftr-388	944	22	renew	renew	VERB
ftr-388	944	23	certain	certain	ADJ
ftr-388	944	24	licenses	license	NOUN
ftr-388	944	25	like	like	ADP
ftr-388	944	26	taxi	taxi	NOUN
ftr-388	944	27	licenses	license	NOUN
ftr-388	944	28	.	.	PUNCT
ftr-388	945	1	certainly	certainly	ADV
ftr-388	945	2	,	,	PUNCT
ftr-388	945	3	all	all	DET
ftr-388	945	4	federal111	federal111	PROPN
ftr-388	945	5	employees	employee	NOUN
ftr-388	945	6	and	and	CCONJ
ftr-388	945	7	independent	independent	ADJ
ftr-388	945	8	contractors	contractor	NOUN
ftr-388	945	9	could	could	AUX
ftr-388	945	10	be	be	AUX
ftr-388	945	11	required	require	VERB
ftr-388	945	12	to	to	PART
ftr-388	945	13	show	show	VERB
ftr-388	945	14	that	that	SCONJ
ftr-388	945	15	they	they	PRON
ftr-388	945	16	are	be	AUX
ftr-388	945	17	current	current	ADJ
ftr-388	945	18	with	with	ADP
ftr-388	945	19	all	all	DET
ftr-388	945	20	taxes	taxis	NOUN
ftr-388	945	21	,	,	PUNCT
ftr-388	945	22	and	and	CCONJ
ftr-388	945	23	perhaps	perhaps	ADV
ftr-388	945	24	,	,	PUNCT
ftr-388	945	25	have	have	AUX
ftr-388	945	26	not	not	PART
ftr-388	945	27	been	be	AUX
ftr-388	945	28	delinquent	delinquent	ADJ
ftr-388	945	29	for	for	ADP
ftr-388	945	30	a	a	DET
ftr-388	945	31	specified	specify	VERB
ftr-388	945	32	amount	amount	NOUN
ftr-388	945	33	of	of	ADP
ftr-388	945	34	time	time	NOUN
ftr-388	945	35	.	.	PUNCT
ftr-388	946	1	7	7	X
ftr-388	946	2	.	.	X
ftr-388	946	3	tax	tax	NOUN
ftr-388	946	4	preparer	preparer	NOUN
ftr-388	946	5	education	education	NOUN
ftr-388	946	6	and/or	and/or	CCONJ
ftr-388	946	7	registration	registration	NOUN
ftr-388	946	8	requirements	requirement	NOUN
ftr-388	946	9	many	many	ADJ
ftr-388	946	10	professions	profession	NOUN
ftr-388	946	11	require	require	VERB
ftr-388	946	12	continuing	continue	VERB
ftr-388	946	13	legal	legal	ADJ
ftr-388	946	14	education	education	NOUN
ftr-388	946	15	.	.	PUNCT
ftr-388	947	1	california	california	PROPN
ftr-388	947	2	is	be	AUX
ftr-388	947	3	now	now	ADV
ftr-388	947	4	requiring	require	VERB
ftr-388	947	5	preparers	preparer	NOUN
ftr-388	947	6	to	to	PART
ftr-388	947	7	register	register	VERB
ftr-388	947	8	with	with	ADP
ftr-388	947	9	the	the	DET
ftr-388	947	10	california	california	PROPN
ftr-388	947	11	tax	tax	PROPN
ftr-388	947	12	education	education	PROPN
ftr-388	947	13	council	council	PROPN
ftr-388	947	14	,	,	PUNCT
ftr-388	947	15	which	which	PRON
ftr-388	947	16	109	109	NUM
ftr-388	947	17	.	.	PUNCT
ftr-388	948	1	feld	feld	PROPN
ftr-388	948	2	&	&	CCONJ
ftr-388	948	3	frey	frey	PROPN
ftr-388	948	4	supra	supra	PROPN
ftr-388	948	5	note	note	PROPN
ftr-388	948	6	42	42	NUM
ftr-388	948	7	,	,	PUNCT
ftr-388	948	8	at	at	ADP
ftr-388	948	9	111	111	NUM
ftr-388	948	10	.	.	PUNCT
ftr-388	949	1	110	110	NUM
ftr-388	949	2	.	.	PUNCT
ftr-388	949	3	tax	tax	NOUN
ftr-388	949	4	gap	gap	NOUN
ftr-388	949	5	stakeholders	stakeholder	NOUN
ftr-388	949	6	debate	debate	VERB
ftr-388	949	7	tax	tax	NOUN
ftr-388	949	8	gap	gap	NOUN
ftr-388	949	9	elements	element	NOUN
ftr-388	949	10	,	,	PUNCT
ftr-388	949	11	differ	differ	VERB
ftr-388	949	12	on	on	ADP
ftr-388	949	13	methods	method	NOUN
ftr-388	949	14	to	to	PART
ftr-388	949	15	improve	improve	VERB
ftr-388	949	16	compliance	compliance	NOUN
ftr-388	949	17	,	,	PUNCT
ftr-388	949	18	bna	bna	PROPN
ftr-388	949	19	daily	daily	ADJ
ftr-388	949	20	tax	tax	NOUN
ftr-388	949	21	report	report	NOUN
ftr-388	949	22	,	,	PUNCT
ftr-388	949	23	june	june	PROPN
ftr-388	949	24	25	25	NUM
ftr-388	949	25	,	,	PUNCT
ftr-388	949	26	2007	2007	NUM
ftr-388	949	27	at	at	ADP
ftr-388	949	28	g-8	g-8	PROPN
ftr-388	949	29	.	.	PUNCT
ftr-388	950	1	111	111	NUM
ftr-388	950	2	.	.	PUNCT
ftr-388	951	1	interview	interview	NOUN
ftr-388	951	2	with	with	ADP
ftr-388	951	3	simon	simon	PROPN
ftr-388	951	4	norris	norris	PROPN
ftr-388	951	5	,	,	PUNCT
ftr-388	951	6	head	head	NOUN
ftr-388	951	7	of	of	ADP
ftr-388	951	8	review	review	NOUN
ftr-388	951	9	of	of	ADP
ftr-388	951	10	hmrc	hmrc	NOUN
ftr-388	951	11	powers	power	NOUN
ftr-388	951	12	team	team	NOUN
ftr-388	951	13	in	in	ADP
ftr-388	951	14	hmrc	hmrc	PROPN
ftr-388	951	15	business	business	NOUN
ftr-388	951	16	unit	unit	NOUN
ftr-388	951	17	(	(	PUNCT
ftr-388	951	18	central	central	ADJ
ftr-388	951	19	policy	policy	NOUN
ftr-388	951	20	)	)	PUNCT
ftr-388	951	21	and	and	CCONJ
ftr-388	951	22	gordon	gordon	PROPN
ftr-388	951	23	smith	smith	PROPN
ftr-388	951	24	,	,	PUNCT
ftr-388	951	25	deputy	deputy	NOUN
ftr-388	951	26	director	director	NOUN
ftr-388	951	27	of	of	ADP
ftr-388	951	28	debt	debt	NOUN
ftr-388	951	29	management	management	NOUN
ftr-388	951	30	&	&	CCONJ
ftr-388	951	31	banking	banking	NOUN
ftr-388	951	32	,	,	PUNCT
ftr-388	951	33	and	and	CCONJ
ftr-388	951	34	georgina	georgina	PROPN
ftr-388	951	35	halligan	halligan	PROPN
ftr-388	951	36	,	,	PUNCT
ftr-388	951	37	process	process	NOUN
ftr-388	951	38	&	&	CCONJ
ftr-388	951	39	strategy	strategy	NOUN
ftr-388	951	40	of	of	ADP
ftr-388	951	41	debt	debt	NOUN
ftr-388	951	42	management	management	NOUN
ftr-388	951	43	&	&	CCONJ
ftr-388	951	44	banking	banking	NOUN
ftr-388	951	45	,	,	PUNCT
ftr-388	951	46	may	may	AUX
ftr-388	951	47	23	23	NUM
ftr-388	951	48	,	,	PUNCT
ftr-388	951	49	2007	2007	NUM
ftr-388	951	50	.	.	PUNCT
ftr-388	952	1	640	640	NUM
ftr-388	952	2	florida	florida	PROPN
ftr-388	952	3	tax	tax	NOUN
ftr-388	952	4	review	review	NOUN
ftr-388	952	5	[	[	X
ftr-388	952	6	vol	vol	NOUN
ftr-388	952	7	.	.	NOUN
ftr-388	952	8	8:6	8:6	NUM
ftr-388	952	9	requires	require	VERB
ftr-388	952	10	continuing	continue	VERB
ftr-388	952	11	education	education	NOUN
ftr-388	952	12	and	and	CCONJ
ftr-388	952	13	maintains	maintain	VERB
ftr-388	952	14	a	a	DET
ftr-388	952	15	code	code	NOUN
ftr-388	952	16	of	of	ADP
ftr-388	952	17	conduct	conduct	NOUN
ftr-388	952	18	.	.	PUNCT
ftr-388	953	1	although112	although112	NOUN
ftr-388	953	2	many	many	ADJ
ftr-388	953	3	preparers	preparer	NOUN
ftr-388	953	4	–	–	PUNCT
ftr-388	953	5	such	such	ADJ
ftr-388	953	6	as	as	ADP
ftr-388	953	7	accountants	accountant	NOUN
ftr-388	953	8	–	–	PUNCT
ftr-388	953	9	are	be	AUX
ftr-388	953	10	members	member	NOUN
ftr-388	953	11	of	of	ADP
ftr-388	953	12	a	a	DET
ftr-388	953	13	profession	profession	NOUN
ftr-388	953	14	that	that	PRON
ftr-388	953	15	already	already	ADV
ftr-388	953	16	requires	require	VERB
ftr-388	953	17	cle	cle	NOUN
ftr-388	953	18	,	,	PUNCT
ftr-388	953	19	that	that	SCONJ
ftr-388	953	20	education	education	NOUN
ftr-388	953	21	may	may	AUX
ftr-388	953	22	not	not	PART
ftr-388	953	23	address	address	VERB
ftr-388	953	24	tax	tax	NOUN
ftr-388	953	25	compliance	compliance	NOUN
ftr-388	953	26	issues	issue	NOUN
ftr-388	953	27	specifically	specifically	ADV
ftr-388	953	28	or	or	CCONJ
ftr-388	953	29	in	in	ADP
ftr-388	953	30	a	a	DET
ftr-388	953	31	manner	manner	NOUN
ftr-388	953	32	that	that	PRON
ftr-388	953	33	focuses	focus	VERB
ftr-388	953	34	appropriately	appropriately	ADV
ftr-388	953	35	on	on	ADP
ftr-388	953	36	the	the	DET
ftr-388	953	37	topic	topic	NOUN
ftr-388	953	38	.	.	PUNCT
ftr-388	954	1	cle	cle	NOUN
ftr-388	954	2	specifically	specifically	ADV
ftr-388	954	3	targeting	target	VERB
ftr-388	954	4	preparers	preparer	NOUN
ftr-388	954	5	might	might	AUX
ftr-388	954	6	better	well	ADV
ftr-388	954	7	improve	improve	VERB
ftr-388	954	8	compliance	compliance	NOUN
ftr-388	954	9	.	.	PUNCT
ftr-388	955	1	cle	cle	NOUN
ftr-388	955	2	has	have	VERB
ftr-388	955	3	many	many	ADJ
ftr-388	955	4	critics	critic	NOUN
ftr-388	955	5	,	,	PUNCT
ftr-388	955	6	including	include	VERB
ftr-388	955	7	those	those	PRON
ftr-388	955	8	who	who	PRON
ftr-388	955	9	claim	claim	VERB
ftr-388	955	10	it	it	PRON
ftr-388	955	11	is	be	AUX
ftr-388	955	12	ineffective	ineffective	ADJ
ftr-388	955	13	;	;	PUNCT
ftr-388	955	14	people	people	NOUN
ftr-388	955	15	attend	attend	VERB
ftr-388	955	16	,	,	PUNCT
ftr-388	955	17	for	for	ADP
ftr-388	955	18	example	example	NOUN
ftr-388	955	19	,	,	PUNCT
ftr-388	955	20	but	but	CCONJ
ftr-388	955	21	read	read	VERB
ftr-388	955	22	the	the	DET
ftr-388	955	23	newspaper	newspaper	NOUN
ftr-388	955	24	instead	instead	ADV
ftr-388	955	25	of	of	ADP
ftr-388	955	26	listening	listen	VERB
ftr-388	955	27	.	.	PUNCT
ftr-388	956	1	certain	certain	ADJ
ftr-388	956	2	types	type	NOUN
ftr-388	956	3	of	of	ADP
ftr-388	956	4	cle	cle	NOUN
ftr-388	956	5	address	address	NOUN
ftr-388	956	6	these	these	DET
ftr-388	956	7	deficiencies	deficiency	NOUN
ftr-388	956	8	more	more	ADJ
ftr-388	956	9	than	than	ADP
ftr-388	956	10	others	other	NOUN
ftr-388	956	11	.	.	PUNCT
ftr-388	957	1	for	for	ADP
ftr-388	957	2	example	example	NOUN
ftr-388	957	3	,	,	PUNCT
ftr-388	957	4	those	those	PRON
ftr-388	957	5	requiring	require	VERB
ftr-388	957	6	the	the	DET
ftr-388	957	7	practitioner	practitioner	NOUN
ftr-388	957	8	to	to	PART
ftr-388	957	9	pass	pass	VERB
ftr-388	957	10	a	a	DET
ftr-388	957	11	test	test	NOUN
ftr-388	957	12	should	should	AUX
ftr-388	957	13	improve	improve	VERB
ftr-388	957	14	knowledge	knowledge	NOUN
ftr-388	957	15	better	well	ADV
ftr-388	957	16	than	than	ADP
ftr-388	957	17	those	those	PRON
ftr-388	957	18	that	that	PRON
ftr-388	957	19	merely	merely	ADV
ftr-388	957	20	require	require	VERB
ftr-388	957	21	attendance	attendance	NOUN
ftr-388	957	22	.	.	PUNCT
ftr-388	958	1	v.	v.	ADP
ftr-388	958	2	conclusion	conclusion	NOUN
ftr-388	958	3	behavioral	behavioral	ADJ
ftr-388	958	4	research	research	NOUN
ftr-388	958	5	about	about	ADP
ftr-388	958	6	compliance	compliance	NOUN
ftr-388	958	7	generally	generally	ADV
ftr-388	958	8	and	and	CCONJ
ftr-388	958	9	tax	tax	NOUN
ftr-388	958	10	compliance	compliance	NOUN
ftr-388	958	11	specifically	specifically	ADV
ftr-388	958	12	holds	hold	VERB
ftr-388	958	13	much	much	ADJ
ftr-388	958	14	promise	promise	NOUN
ftr-388	958	15	for	for	ADP
ftr-388	958	16	improving	improve	VERB
ftr-388	958	17	voluntary	voluntary	ADJ
ftr-388	958	18	tax	tax	NOUN
ftr-388	958	19	compliance	compliance	NOUN
ftr-388	958	20	.	.	PUNCT
ftr-388	959	1	since	since	SCONJ
ftr-388	959	2	it	it	PRON
ftr-388	959	3	is	be	AUX
ftr-388	959	4	a	a	DET
ftr-388	959	5	rapidly	rapidly	ADV
ftr-388	959	6	growing	grow	VERB
ftr-388	959	7	and	and	CCONJ
ftr-388	959	8	complex	complex	ADJ
ftr-388	959	9	field	field	NOUN
ftr-388	959	10	,	,	PUNCT
ftr-388	959	11	the	the	DET
ftr-388	959	12	irs	irs	PROPN
ftr-388	959	13	can	can	AUX
ftr-388	959	14	best	well	ADV
ftr-388	959	15	take	take	VERB
ftr-388	959	16	advantage	advantage	NOUN
ftr-388	959	17	of	of	ADP
ftr-388	959	18	its	its	PRON
ftr-388	959	19	findings	finding	NOUN
ftr-388	959	20	by	by	ADP
ftr-388	959	21	dedicating	dedicate	VERB
ftr-388	959	22	–	–	PUNCT
ftr-388	959	23	on	on	ADP
ftr-388	959	24	an	an	DET
ftr-388	959	25	ongoing	ongoing	ADJ
ftr-388	959	26	basis	basis	NOUN
ftr-388	959	27	–	–	PUNCT
ftr-388	959	28	time	time	NOUN
ftr-388	959	29	,	,	PUNCT
ftr-388	959	30	money	money	NOUN
ftr-388	959	31	and	and	CCONJ
ftr-388	959	32	personnel	personnel	NOUN
ftr-388	959	33	to	to	ADP
ftr-388	959	34	it	it	PRON
ftr-388	959	35	.	.	PUNCT
ftr-388	960	1	this	this	DET
ftr-388	960	2	report	report	NOUN
ftr-388	960	3	contains	contain	VERB
ftr-388	960	4	three	three	NUM
ftr-388	960	5	major	major	ADJ
ftr-388	960	6	recommendations	recommendation	NOUN
ftr-388	960	7	:	:	PUNCT
ftr-388	960	8	1	1	X
ftr-388	960	9	)	)	PUNCT
ftr-388	960	10	the	the	DET
ftr-388	960	11	irs	irs	PROPN
ftr-388	960	12	establish	establish	VERB
ftr-388	960	13	a	a	DET
ftr-388	960	14	behavioral	behavioral	ADJ
ftr-388	960	15	research	research	NOUN
ftr-388	960	16	unit	unit	NOUN
ftr-388	960	17	which	which	PRON
ftr-388	960	18	would	would	AUX
ftr-388	960	19	keep	keep	VERB
ftr-388	960	20	abreast	abreast	ADV
ftr-388	960	21	of	of	ADP
ftr-388	960	22	current	current	ADJ
ftr-388	960	23	developments	development	NOUN
ftr-388	960	24	,	,	PUNCT
ftr-388	960	25	conduct	conduct	VERB
ftr-388	960	26	independent	independent	ADJ
ftr-388	960	27	research	research	NOUN
ftr-388	960	28	,	,	PUNCT
ftr-388	960	29	supervise	supervise	VERB
ftr-388	960	30	contract	contract	NOUN
ftr-388	960	31	research	research	NOUN
ftr-388	960	32	,	,	PUNCT
ftr-388	960	33	and	and	CCONJ
ftr-388	960	34	help	help	VERB
ftr-388	960	35	implement	implement	VERB
ftr-388	960	36	findings	finding	NOUN
ftr-388	960	37	throughout	throughout	ADP
ftr-388	960	38	the	the	DET
ftr-388	960	39	irs	irs	PROPN
ftr-388	960	40	;	;	PUNCT
ftr-388	960	41	2	2	X
ftr-388	960	42	)	)	PUNCT
ftr-388	960	43	the	the	DET
ftr-388	960	44	irs	irs	PROPN
ftr-388	960	45	adopt	adopt	VERB
ftr-388	960	46	a	a	DET
ftr-388	960	47	tax	tax	NOUN
ftr-388	960	48	morale	morale	NOUN
ftr-388	960	49	model	model	NOUN
ftr-388	960	50	of	of	ADP
ftr-388	960	51	tax	tax	NOUN
ftr-388	960	52	compliance	compliance	NOUN
ftr-388	960	53	that	that	PRON
ftr-388	960	54	recognizes	recognize	VERB
ftr-388	960	55	that	that	SCONJ
ftr-388	960	56	taxpayers	taxpayer	NOUN
ftr-388	960	57	have	have	VERB
ftr-388	960	58	varying	vary	VERB
ftr-388	960	59	attitudes	attitude	NOUN
ftr-388	960	60	and	and	CCONJ
ftr-388	960	61	behaviors	behavior	NOUN
ftr-388	960	62	regarding	regard	VERB
ftr-388	960	63	tax	tax	NOUN
ftr-388	960	64	,	,	PUNCT
ftr-388	960	65	and	and	CCONJ
ftr-388	960	66	match	match	VERB
ftr-388	960	67	irs	irs	PROPN
ftr-388	960	68	behavior	behavior	NOUN
ftr-388	960	69	with	with	ADP
ftr-388	960	70	that	that	PRON
ftr-388	960	71	of	of	ADP
ftr-388	960	72	taxpayers	taxpayer	NOUN
ftr-388	960	73	;	;	PUNCT
ftr-388	960	74	and	and	CCONJ
ftr-388	960	75	3	3	X
ftr-388	960	76	)	)	PUNCT
ftr-388	960	77	the	the	DET
ftr-388	960	78	irs	irs	PROPN
ftr-388	960	79	engage	engage	VERB
ftr-388	960	80	in	in	ADP
ftr-388	960	81	educational	educational	ADJ
ftr-388	960	82	efforts	effort	NOUN
ftr-388	960	83	aimed	aim	VERB
ftr-388	960	84	at	at	ADP
ftr-388	960	85	all	all	DET
ftr-388	960	86	segments	segment	NOUN
ftr-388	960	87	of	of	ADP
ftr-388	960	88	the	the	DET
ftr-388	960	89	population	population	NOUN
ftr-388	960	90	to	to	PART
ftr-388	960	91	improve	improve	VERB
ftr-388	960	92	taxpayer	taxpayer	NOUN
ftr-388	960	93	knowledge	knowledge	NOUN
ftr-388	960	94	,	,	PUNCT
ftr-388	960	95	attitudes	attitude	NOUN
ftr-388	960	96	,	,	PUNCT
ftr-388	960	97	and	and	CCONJ
ftr-388	960	98	behaviors	behavior	NOUN
ftr-388	960	99	.	.	PUNCT
ftr-388	961	1	the	the	DET
ftr-388	961	2	report	report	NOUN
ftr-388	961	3	also	also	ADV
ftr-388	961	4	suggests	suggest	VERB
ftr-388	961	5	,	,	PUNCT
ftr-388	961	6	as	as	ADP
ftr-388	961	7	examples	example	NOUN
ftr-388	961	8	,	,	PUNCT
ftr-388	961	9	several	several	ADJ
ftr-388	961	10	areas	area	NOUN
ftr-388	961	11	that	that	PRON
ftr-388	961	12	merit	merit	VERB
ftr-388	961	13	further	further	ADJ
ftr-388	961	14	exploration	exploration	NOUN
ftr-388	961	15	.	.	PUNCT
ftr-388	962	1	applying	apply	VERB
ftr-388	962	2	the	the	DET
ftr-388	962	3	findings	finding	NOUN
ftr-388	962	4	of	of	ADP
ftr-388	962	5	behavioral	behavioral	ADJ
ftr-388	962	6	research	research	NOUN
ftr-388	962	7	is	be	AUX
ftr-388	962	8	essential	essential	ADJ
ftr-388	962	9	to	to	ADP
ftr-388	962	10	maintaining	maintain	VERB
ftr-388	962	11	and	and	CCONJ
ftr-388	962	12	improving	improve	VERB
ftr-388	962	13	compliance	compliance	NOUN
ftr-388	962	14	,	,	PUNCT
ftr-388	962	15	but	but	CCONJ
ftr-388	962	16	it	it	PRON
ftr-388	962	17	also	also	ADV
ftr-388	962	18	carries	carry	VERB
ftr-388	962	19	a	a	DET
ftr-388	962	20	grave	grave	ADJ
ftr-388	962	21	danger	danger	NOUN
ftr-388	962	22	:	:	PUNCT
ftr-388	962	23	the	the	DET
ftr-388	962	24	possibility	possibility	NOUN
ftr-388	962	25	that	that	SCONJ
ftr-388	962	26	the	the	DET
ftr-388	962	27	public	public	ADJ
ftr-388	962	28	–	–	PUNCT
ftr-388	962	29	or	or	CCONJ
ftr-388	962	30	portions	portion	NOUN
ftr-388	962	31	of	of	ADP
ftr-388	962	32	it	it	PRON
ftr-388	962	33	–	–	PUNCT
ftr-388	962	34	will	will	AUX
ftr-388	962	35	interpret	interpret	VERB
ftr-388	962	36	the	the	DET
ftr-388	962	37	use	use	NOUN
ftr-388	962	38	as	as	ADP
ftr-388	962	39	manipulation	manipulation	NOUN
ftr-388	962	40	.	.	PUNCT
ftr-388	963	1	in	in	ADP
ftr-388	963	2	the	the	DET
ftr-388	963	3	commercial	commercial	ADJ
ftr-388	963	4	setting	setting	NOUN
ftr-388	963	5	,	,	PUNCT
ftr-388	963	6	people	people	NOUN
ftr-388	963	7	are	be	AUX
ftr-388	963	8	cynical	cynical	ADJ
ftr-388	963	9	about	about	ADP
ftr-388	963	10	manipulation	manipulation	NOUN
ftr-388	963	11	through	through	ADP
ftr-388	963	12	behavioral	behavioral	ADJ
ftr-388	963	13	research	research	NOUN
ftr-388	963	14	,	,	PUNCT
ftr-388	963	15	but	but	CCONJ
ftr-388	963	16	accept	accept	VERB
ftr-388	963	17	it	it	PRON
ftr-388	963	18	as	as	ADP
ftr-388	963	19	part	part	NOUN
ftr-388	963	20	of	of	ADP
ftr-388	963	21	the	the	DET
ftr-388	963	22	marketplace	marketplace	NOUN
ftr-388	963	23	.	.	PUNCT
ftr-388	964	1	they	they	PRON
ftr-388	964	2	are	be	AUX
ftr-388	964	3	less	less	ADV
ftr-388	964	4	accepting	accept	VERB
ftr-388	964	5	in	in	ADP
ftr-388	964	6	the	the	DET
ftr-388	964	7	public	public	ADJ
ftr-388	964	8	sphere	sphere	NOUN
ftr-388	964	9	and	and	CCONJ
ftr-388	964	10	cynicism	cynicism	NOUN
ftr-388	964	11	here	here	ADV
ftr-388	964	12	can	can	AUX
ftr-388	964	13	backfire	backfire	VERB
ftr-388	964	14	and	and	CCONJ
ftr-388	964	15	cause	cause	VERB
ftr-388	964	16	a	a	DET
ftr-388	964	17	decrease	decrease	NOUN
ftr-388	964	18	in	in	ADP
ftr-388	964	19	compliance	compliance	NOUN
ftr-388	964	20	.	.	PUNCT
ftr-388	965	1	in	in	ADP
ftr-388	965	2	order	order	NOUN
ftr-388	965	3	to	to	PART
ftr-388	965	4	forestall	forestall	VERB
ftr-388	965	5	such	such	ADJ
ftr-388	965	6	cynicism	cynicism	NOUN
ftr-388	965	7	,	,	PUNCT
ftr-388	965	8	the	the	DET
ftr-388	965	9	irs	irs	PROPN
ftr-388	965	10	must	must	AUX
ftr-388	965	11	both	both	PRON
ftr-388	965	12	act	act	VERB
ftr-388	965	13	and	and	CCONJ
ftr-388	965	14	be	be	AUX
ftr-388	965	15	seen	see	VERB
ftr-388	965	16	as	as	ADP
ftr-388	965	17	acting	act	VERB
ftr-388	965	18	sincerely	sincerely	ADV
ftr-388	965	19	.	.	PUNCT
ftr-388	966	1	research	research	NOUN
ftr-388	966	2	indicates	indicate	VERB
ftr-388	966	3	that	that	SCONJ
ftr-388	966	4	strict	strict	ADJ
ftr-388	966	5	adherence	adherence	NOUN
ftr-388	966	6	to	to	ADP
ftr-388	966	7	procedural	procedural	ADJ
ftr-388	966	8	justice	justice	NOUN
ftr-388	966	9	and	and	CCONJ
ftr-388	966	10	to	to	ADP
ftr-388	966	11	respectful	respectful	ADJ
ftr-388	966	12	modes	mode	NOUN
ftr-388	966	13	of	of	ADP
ftr-388	966	14	communication	communication	NOUN
ftr-388	966	15	will	will	AUX
ftr-388	966	16	help	help	VERB
ftr-388	966	17	.	.	PUNCT
ftr-388	967	1	the	the	DET
ftr-388	967	2	bsu	bsu	NOUN
ftr-388	967	3	,	,	PUNCT
ftr-388	967	4	however	however	ADV
ftr-388	967	5	,	,	PUNCT
ftr-388	967	6	must	must	AUX
ftr-388	967	7	continue	continue	VERB
ftr-388	967	8	to	to	PART
ftr-388	967	9	research	research	VERB
ftr-388	967	10	this	this	DET
ftr-388	967	11	aspect	aspect	NOUN
ftr-388	967	12	,	,	PUNCT
ftr-388	967	13	too	too	ADV
ftr-388	967	14	.	.	PUNCT
ftr-388	968	1	112	112	NUM
ftr-388	968	2	.	.	PUNCT
ftr-388	969	1	speakers	speaker	NOUN
ftr-388	969	2	support	support	VERB
ftr-388	969	3	multifaceted	multifaceted	ADJ
ftr-388	969	4	approach	approach	NOUN
ftr-388	969	5	,	,	PUNCT
ftr-388	969	6	incremental	incremental	ADJ
ftr-388	969	7	steps	step	NOUN
ftr-388	969	8	to	to	PART
ftr-388	969	9	combat	combat	VERB
ftr-388	969	10	the	the	DET
ftr-388	969	11	tax	tax	NOUN
ftr-388	969	12	gap	gap	NOUN
ftr-388	969	13	,	,	PUNCT
ftr-388	969	14	bna	bna	PROPN
ftr-388	969	15	daily	daily	ADJ
ftr-388	969	16	tax	tax	NOUN
ftr-388	969	17	report	report	NOUN
ftr-388	969	18	,	,	PUNCT
ftr-388	969	19	june	june	PROPN
ftr-388	969	20	25	25	NUM
ftr-388	969	21	,	,	PUNCT
ftr-388	969	22	2007	2007	NUM
ftr-388	969	23	at	at	ADP
ftr-388	969	24	g-10	g-10	PROPN
ftr-388	969	25	.	.	PUNCT
ftr-388	970	1	a	a	DET
ftr-388	970	2	tax	tax	NOUN
ftr-388	970	3	morale	morale	NOUN
ftr-388	970	4	approach	approach	NOUN
ftr-388	970	5	to	to	ADP
ftr-388	970	6	compliance	compliance	NOUN
ftr-388	970	7	:	:	PUNCT
ftr-388	970	8	recommendations	recommendation	NOUN
ftr-388	970	9	for	for	ADP
ftr-388	970	10	the	the	DET
ftr-388	970	11	irs	irs	PROPN