id	sid	tid	token	lemma	pos
ftr-390	1	1	florida	florida	PROPN
ftr-390	1	2	tax	tax	PROPN
ftr-390	1	3	review	review	NOUN
ftr-390	1	4	vol	vol	NOUN
ftr-390	1	5	ume	ume	NOUN
ftr-390	1	6	8	8	NUM
ftr-390	1	7	2007	2007	NUM
ftr-390	1	8	number	number	NOUN
ftr-390	1	9	7	7	NUM
ftr-390	1	10	common	common	ADJ
ftr-390	1	11	markets	market	NOUN
ftr-390	1	12	,	,	PUNCT
ftr-390	1	13	common	common	ADJ
ftr-390	1	14	tax	tax	NOUN
ftr-390	1	15	problems	problem	NOUN
ftr-390	1	16	by	by	ADP
ftr-390	1	17	ruth	ruth	PROPN
ftr-390	1	18	mason	mason	PROPN
ftr-390	1	19	i.	i.	PROPN
ftr-390	1	20	introduction	introduction	PROPN
ftr-390	1	21	..........................................	..........................................	PUNCT
ftr-390	1	22	600	600	NUM
ftr-390	1	23	ii	ii	NOUN
ftr-390	1	24	.	.	PUNCT
ftr-390	2	1	common	common	ADJ
ftr-390	2	2	tax	tax	NOUN
ftr-390	2	3	problems	problem	NOUN
ftr-390	2	4	..................................	..................................	PUNCT
ftr-390	3	1	605	605	NUM
ftr-390	3	2	a.	a.	NOUN
ftr-390	3	3	state	state	NOUN
ftr-390	3	4	tax	tax	NOUN
ftr-390	3	5	discrimination	discrimination	NOUN
ftr-390	3	6	............................	............................	PUNCT
ftr-390	3	7	605	605	NUM
ftr-390	3	8	b.	b.	NOUN
ftr-390	3	9	double	double	ADJ
ftr-390	3	10	taxation	taxation	NOUN
ftr-390	3	11	and	and	CCONJ
ftr-390	3	12	harmonization	harmonization	NOUN
ftr-390	3	13	of	of	ADP
ftr-390	3	14	the	the	DET
ftr-390	3	15	tax	tax	NOUN
ftr-390	3	16	base	base	NOUN
ftr-390	3	17	......	......	PUNCT
ftr-390	3	18	611	611	NUM
ftr-390	3	19	1	1	NUM
ftr-390	3	20	.	.	PUNCT
ftr-390	3	21	business	business	NOUN
ftr-390	3	22	taxation	taxation	NOUN
ftr-390	3	23	...........................	...........................	PUNCT
ftr-390	3	24	611	611	NUM
ftr-390	3	25	2	2	NUM
ftr-390	3	26	.	.	PUNCT
ftr-390	3	27	individual	individual	ADJ
ftr-390	3	28	taxation	taxation	NOUN
ftr-390	3	29	..........................	..........................	PUNCT
ftr-390	3	30	617	617	NUM
ftr-390	3	31	c.	c.	PROPN
ftr-390	3	32	foreign	foreign	ADJ
ftr-390	3	33	tax	tax	NOUN
ftr-390	3	34	relations	relation	NOUN
ftr-390	3	35	..............................	..............................	PUNCT
ftr-390	3	36	619	619	NUM
ftr-390	3	37	1	1	NUM
ftr-390	3	38	.	.	PUNCT
ftr-390	4	1	european	european	ADJ
ftr-390	4	2	tax	tax	NOUN
ftr-390	4	3	treaties	treaty	NOUN
ftr-390	4	4	:	:	PUNCT
ftr-390	4	5	competence	competence	NOUN
ftr-390	4	6	and	and	CCONJ
ftr-390	4	7	m	m	PROPN
ftr-390	4	8	ultilateralism	ultilateralism	NOUN
ftr-390	4	9	................................	................................	PUNCT
ftr-390	5	1	619	619	NUM
ftr-390	5	2	2	2	NUM
ftr-390	5	3	.	.	PUNCT
ftr-390	5	4	u.s	u.s	PROPN
ftr-390	5	5	.	.	PROPN
ftr-390	5	6	state	state	PROPN
ftr-390	5	7	taxation	taxation	NOUN
ftr-390	5	8	and	and	CCONJ
ftr-390	5	9	the	the	DET
ftr-390	5	10	foreign	foreign	PROPN
ftr-390	5	11	commerce	commerce	PROPN
ftr-390	5	12	clause	clause	NOUN
ftr-390	5	13	.............................	.............................	PUNCT
ftr-390	6	1	622	622	NUM
ftr-390	6	2	d.	d.	NOUN
ftr-390	6	3	subsidies	subsidy	NOUN
ftr-390	6	4	,	,	PUNCT
ftr-390	6	5	tax	tax	NOUN
ftr-390	6	6	incentives	incentive	NOUN
ftr-390	6	7	,	,	PUNCT
ftr-390	6	8	and	and	CCONJ
ftr-390	6	9	interstate	interstate	ADJ
ftr-390	6	10	competition	competition	NOUN
ftr-390	6	11	.....	.....	PUNCT
ftr-390	6	12	624	624	NUM
ftr-390	6	13	iii	iii	NOUN
ftr-390	6	14	.	.	PUNCT
ftr-390	6	15	conclusion	conclusion	NOUN
ftr-390	6	16	.........................................	.........................................	PUNCT
ftr-390	6	17	628	628	NUM
ftr-390	6	18	florida	florida	PROPN
ftr-390	6	19	tax	tax	PROPN
ftr-390	6	20	review	review	NOUN
ftr-390	6	21	common	common	ADJ
ftr-390	6	22	markets	market	NOUN
ftr-390	6	23	,	,	PUNCT
ftr-390	6	24	common	common	ADJ
ftr-390	6	25	tax	tax	NOUN
ftr-390	6	26	problems	problem	NOUN
ftr-390	6	27	by	by	ADP
ftr-390	6	28	ruth	ruth	PROPN
ftr-390	6	29	mason	mason	PROPN
ftr-390	6	30	*	*	PROPN
ftr-390	6	31	it	it	PRON
ftr-390	6	32	began	begin	VERB
ftr-390	6	33	with	with	ADP
ftr-390	6	34	george	george	PROPN
ftr-390	6	35	washington	washington	PROPN
ftr-390	6	36	himself	himself	PRON
ftr-390	6	37	,	,	PUNCT
ftr-390	6	38	when	when	SCONJ
ftr-390	6	39	he	he	PRON
ftr-390	6	40	wrote	write	VERB
ftr-390	6	41	to	to	ADP
ftr-390	6	42	lafayette	lafayette	PROPN
ftr-390	6	43	:	:	PUNCT
ftr-390	6	44	i	i	PRON
ftr-390	6	45	am	be	AUX
ftr-390	6	46	a	a	DET
ftr-390	6	47	citizen	citizen	NOUN
ftr-390	6	48	of	of	ADP
ftr-390	6	49	the	the	DET
ftr-390	6	50	greatest	great	ADJ
ftr-390	6	51	republic	republic	NOUN
ftr-390	6	52	of	of	ADP
ftr-390	6	53	mankind	mankind	NOUN
ftr-390	6	54	.	.	PUNCT
ftr-390	7	1	i	i	PRON
ftr-390	7	2	see	see	VERB
ftr-390	7	3	the	the	DET
ftr-390	7	4	human	human	ADJ
ftr-390	7	5	race	race	NOUN
ftr-390	7	6	united	unite	VERB
ftr-390	7	7	like	like	ADP
ftr-390	7	8	a	a	DET
ftr-390	7	9	huge	huge	ADJ
ftr-390	7	10	family	family	NOUN
ftr-390	7	11	by	by	ADP
ftr-390	7	12	brotherly	brotherly	ADJ
ftr-390	7	13	ties	tie	NOUN
ftr-390	7	14	.	.	PUNCT
ftr-390	8	1	we	we	PRON
ftr-390	8	2	have	have	AUX
ftr-390	8	3	made	make	VERB
ftr-390	8	4	a	a	DET
ftr-390	8	5	sowing	sowing	NOUN
ftr-390	8	6	of	of	ADP
ftr-390	8	7	liberty	liberty	NOUN
ftr-390	8	8	which	which	PRON
ftr-390	8	9	will	will	AUX
ftr-390	8	10	,	,	PUNCT
ftr-390	8	11	little	little	ADJ
ftr-390	8	12	by	by	ADP
ftr-390	8	13	little	little	ADJ
ftr-390	8	14	,	,	PUNCT
ftr-390	8	15	spring	spring	NOUN
ftr-390	8	16	up	up	ADP
ftr-390	8	17	across	across	ADP
ftr-390	8	18	the	the	DET
ftr-390	8	19	whole	whole	ADJ
ftr-390	8	20	world	world	NOUN
ftr-390	8	21	.	.	PUNCT
ftr-390	9	1	one	one	NUM
ftr-390	9	2	day	day	NOUN
ftr-390	9	3	,	,	PUNCT
ftr-390	9	4	on	on	ADP
ftr-390	9	5	the	the	DET
ftr-390	9	6	model	model	NOUN
ftr-390	9	7	of	of	ADP
ftr-390	9	8	the	the	DET
ftr-390	9	9	united	united	PROPN
ftr-390	9	10	states	states	PROPN
ftr-390	9	11	of	of	ADP
ftr-390	9	12	america	america	PROPN
ftr-390	9	13	,	,	PUNCT
ftr-390	9	14	a	a	DET
ftr-390	9	15	united	united	ADJ
ftr-390	9	16	states	state	NOUN
ftr-390	9	17	of	of	ADP
ftr-390	9	18	europe	europe	PROPN
ftr-390	9	19	will	will	AUX
ftr-390	9	20	come	come	VERB
ftr-390	9	21	into	into	ADP
ftr-390	9	22	being	being	NOUN
ftr-390	9	23	.	.	PUNCT
ftr-390	10	1	the	the	DET
ftr-390	10	2	united	united	PROPN
ftr-390	10	3	states	states	PROPN
ftr-390	10	4	will	will	AUX
ftr-390	10	5	legislate	legislate	VERB
ftr-390	10	6	for	for	ADP
ftr-390	10	7	all	all	DET
ftr-390	10	8	its	its	PRON
ftr-390	10	9	nationalities	nationality	NOUN
ftr-390	10	10	.	.	PUNCT
ftr-390	10	11	'	'	PUNCT
ftr-390	11	1	i.	i.	NOUN
ftr-390	11	2	introduction	introduction	NOUN
ftr-390	11	3	the	the	DET
ftr-390	11	4	united	united	PROPN
ftr-390	11	5	states	states	PROPN
ftr-390	11	6	and	and	CCONJ
ftr-390	11	7	the	the	DET
ftr-390	11	8	european	european	PROPN
ftr-390	11	9	union	union	PROPN
ftr-390	11	10	are	be	AUX
ftr-390	11	11	different	different	ADJ
ftr-390	11	12	in	in	ADP
ftr-390	11	13	more	more	ADJ
ftr-390	11	14	ways	way	NOUN
ftr-390	11	15	than	than	SCONJ
ftr-390	11	16	it	it	PRON
ftr-390	11	17	is	be	AUX
ftr-390	11	18	possible	possible	ADJ
ftr-390	11	19	to	to	PART
ftr-390	11	20	briefly	briefly	ADV
ftr-390	11	21	enumerate	enumerate	VERB
ftr-390	11	22	,	,	PUNCT
ftr-390	11	23	but	but	CCONJ
ftr-390	11	24	their	their	PRON
ftr-390	11	25	foundations	foundation	NOUN
ftr-390	11	26	had	have	VERB
ftr-390	11	27	a	a	DET
ftr-390	11	28	striking	striking	ADJ
ftr-390	11	29	similarity	similarity	NOUN
ftr-390	11	30	of	of	ADP
ftr-390	11	31	purpose	purpose	NOUN
ftr-390	11	32	:	:	PUNCT
ftr-390	11	33	to	to	PART
ftr-390	11	34	increase	increase	VERB
ftr-390	11	35	citizens	citizen	NOUN
ftr-390	11	36	'	'	PART
ftr-390	11	37	welfare	welfare	NOUN
ftr-390	11	38	by	by	ADP
ftr-390	11	39	uniting	unite	VERB
ftr-390	11	40	a	a	DET
ftr-390	11	41	collection	collection	NOUN
ftr-390	11	42	of	of	ADP
ftr-390	11	43	independent	independent	ADJ
ftr-390	11	44	states	state	NOUN
ftr-390	11	45	,	,	PUNCT
ftr-390	11	46	each	each	PRON
ftr-390	11	47	with	with	ADP
ftr-390	11	48	its	its	PRON
ftr-390	11	49	own	own	ADJ
ftr-390	11	50	politics	politic	NOUN
ftr-390	11	51	,	,	PUNCT
ftr-390	11	52	culture	culture	NOUN
ftr-390	11	53	,	,	PUNCT
ftr-390	11	54	and	and	CCONJ
ftr-390	11	55	economy	economy	NOUN
ftr-390	11	56	.	.	PUNCT
ftr-390	12	1	of	of	ADP
ftr-390	12	2	course	course	NOUN
ftr-390	12	3	,	,	PUNCT
ftr-390	12	4	the	the	DET
ftr-390	12	5	unification	unification	NOUN
ftr-390	12	6	of	of	ADP
ftr-390	12	7	the	the	DET
ftr-390	12	8	u.s	u.s	PROPN
ftr-390	12	9	.	.	PROPN
ftr-390	12	10	states	state	NOUN
ftr-390	12	11	never	never	ADV
ftr-390	12	12	as	as	ADV
ftr-390	12	13	divided	divide	VERB
ftr-390	12	14	politically	politically	ADV
ftr-390	12	15	,	,	PUNCT
ftr-390	12	16	culturally	culturally	ADV
ftr-390	12	17	,	,	PUNCT
ftr-390	12	18	or	or	CCONJ
ftr-390	12	19	economically	economically	ADV
ftr-390	12	20	as	as	ADP
ftr-390	12	21	the	the	DET
ftr-390	12	22	countries	country	NOUN
ftr-390	12	23	of	of	ADP
ftr-390	12	24	europeis	europei	NOUN
ftr-390	12	25	an	an	DET
ftr-390	12	26	achievement	achievement	NOUN
ftr-390	12	27	largely	largely	ADV
ftr-390	12	28	in	in	ADP
ftr-390	12	29	the	the	DET
ftr-390	12	30	past	past	NOUN
ftr-390	12	31	.	.	PUNCT
ftr-390	13	1	in	in	ADP
ftr-390	13	2	contrast	contrast	NOUN
ftr-390	13	3	,	,	PUNCT
ftr-390	13	4	significant	significant	ADJ
ftr-390	13	5	integration	integration	NOUN
ftr-390	13	6	in	in	ADP
ftr-390	13	7	europe	europe	PROPN
ftr-390	13	8	has	have	AUX
ftr-390	13	9	taken	take	VERB
ftr-390	13	10	place	place	NOUN
ftr-390	13	11	in	in	ADP
ftr-390	13	12	our	our	PRON
ftr-390	13	13	own	own	ADJ
ftr-390	13	14	time	time	NOUN
ftr-390	13	15	.	.	PUNCT
ftr-390	14	1	although	although	SCONJ
ftr-390	14	2	the	the	DET
ftr-390	14	3	united	united	PROPN
ftr-390	14	4	states	states	PROPN
ftr-390	14	5	and	and	CCONJ
ftr-390	14	6	the	the	DET
ftr-390	14	7	european	european	PROPN
ftr-390	14	8	union	union	PROPN
ftr-390	14	9	have	have	VERB
ftr-390	14	10	similar	similar	ADJ
ftr-390	14	11	goals	goal	NOUN
ftr-390	14	12	,	,	PUNCT
ftr-390	14	13	the	the	DET
ftr-390	14	14	political	political	ADJ
ftr-390	14	15	structure	structure	NOUN
ftr-390	14	16	and	and	CCONJ
ftr-390	14	17	degree	degree	NOUN
ftr-390	14	18	of	of	ADP
ftr-390	14	19	unification	unification	NOUN
ftr-390	14	20	differ	differ	VERB
ftr-390	14	21	substantially	substantially	ADV
ftr-390	14	22	in	in	ADP
ftr-390	14	23	each	each	DET
ftr-390	14	24	region	region	NOUN
ftr-390	14	25	.	.	PUNCT
ftr-390	15	1	the	the	DET
ftr-390	15	2	united	united	PROPN
ftr-390	15	3	states	states	PROPN
ftr-390	15	4	is	be	AUX
ftr-390	15	5	a	a	DET
ftr-390	15	6	single	single	ADJ
ftr-390	15	7	country	country	NOUN
ftr-390	15	8	,	,	PUNCT
ftr-390	15	9	with	with	ADP
ftr-390	15	10	a	a	DET
ftr-390	15	11	unified	unified	ADJ
ftr-390	15	12	polity	polity	NOUN
ftr-390	15	13	and	and	CCONJ
ftr-390	15	14	a	a	DET
ftr-390	15	15	powerful	powerful	ADJ
ftr-390	15	16	central	central	ADJ
ftr-390	15	17	government	government	NOUN
ftr-390	15	18	,	,	PUNCT
ftr-390	15	19	whereas	whereas	SCONJ
ftr-390	15	20	the	the	DET
ftr-390	15	21	european	european	PROPN
ftr-390	15	22	union	union	PROPN
ftr-390	15	23	is	be	AUX
ftr-390	15	24	a	a	DET
ftr-390	15	25	collection	collection	NOUN
ftr-390	15	26	of	of	ADP
ftr-390	15	27	27	27	NUM
ftr-390	15	28	*	*	PUNCT
ftr-390	15	29	associate	associate	NOUN
ftr-390	15	30	professor	professor	NOUN
ftr-390	15	31	and	and	CCONJ
ftr-390	15	32	nancy	nancy	PROPN
ftr-390	15	33	&	&	CCONJ
ftr-390	15	34	bill	bill	PROPN
ftr-390	15	35	trachsel	trachsel	PROPN
ftr-390	15	36	corporate	corporate	ADJ
ftr-390	15	37	law	law	NOUN
ftr-390	15	38	scholar	scholar	NOUN
ftr-390	15	39	,	,	PUNCT
ftr-390	15	40	university	university	NOUN
ftr-390	15	41	of	of	ADP
ftr-390	15	42	connecticut	connecticut	PROPN
ftr-390	15	43	school	school	NOUN
ftr-390	15	44	of	of	ADP
ftr-390	15	45	law	law	NOUN
ftr-390	15	46	.	.	PUNCT
ftr-390	16	1	she	she	PRON
ftr-390	16	2	can	can	AUX
ftr-390	16	3	be	be	AUX
ftr-390	16	4	reached	reach	VERB
ftr-390	16	5	at	at	ADP
ftr-390	16	6	ruth.mason@law.uconn.edu	ruth.mason@law.uconn.edu	PROPN
ftr-390	16	7	.	.	PUNCT
ftr-390	17	1	this	this	DET
ftr-390	17	2	essay	essay	NOUN
ftr-390	17	3	was	be	AUX
ftr-390	17	4	presented	present	VERB
ftr-390	17	5	at	at	ADP
ftr-390	17	6	the	the	DET
ftr-390	17	7	university	university	PROPN
ftr-390	17	8	of	of	ADP
ftr-390	17	9	florida	florida	PROPN
ftr-390	17	10	levin	levin	PROPN
ftr-390	17	11	college	college	PROPN
ftr-390	17	12	of	of	ADP
ftr-390	17	13	law	law	NOUN
ftr-390	17	14	's	's	PART
ftr-390	17	15	annual	annual	ADJ
ftr-390	17	16	international	international	ADJ
ftr-390	17	17	tax	tax	NOUN
ftr-390	17	18	symposium	symposium	NOUN
ftr-390	17	19	on	on	ADP
ftr-390	17	20	september	september	PROPN
ftr-390	17	21	21	21	NUM
ftr-390	17	22	,	,	PUNCT
ftr-390	17	23	2007	2007	NUM
ftr-390	17	24	.	.	PUNCT
ftr-390	18	1	the	the	DET
ftr-390	18	2	author	author	NOUN
ftr-390	18	3	would	would	AUX
ftr-390	18	4	like	like	VERB
ftr-390	18	5	to	to	PART
ftr-390	18	6	thank	thank	VERB
ftr-390	18	7	larry	larry	PROPN
ftr-390	18	8	lokken	lokken	PROPN
ftr-390	18	9	for	for	ADP
ftr-390	18	10	his	his	PRON
ftr-390	18	11	commentary	commentary	NOUN
ftr-390	18	12	on	on	ADP
ftr-390	18	13	the	the	DET
ftr-390	18	14	essay	essay	NOUN
ftr-390	18	15	at	at	ADP
ftr-390	18	16	the	the	DET
ftr-390	18	17	symposium	symposium	NOUN
ftr-390	18	18	.	.	PUNCT
ftr-390	19	1	the	the	DET
ftr-390	19	2	author	author	NOUN
ftr-390	19	3	also	also	ADV
ftr-390	19	4	thanks	thank	NOUN
ftr-390	19	5	yariv	yariv	PROPN
ftr-390	19	6	brauner	brauner	NOUN
ftr-390	19	7	,	,	PUNCT
ftr-390	19	8	joann	joann	PROPN
ftr-390	19	9	martens	martens	PROPN
ftr-390	19	10	weiner	weiner	NOUN
ftr-390	19	11	,	,	PUNCT
ftr-390	19	12	and	and	CCONJ
ftr-390	19	13	especially	especially	ADV
ftr-390	19	14	walter	walter	PROPN
ftr-390	19	15	hellerstein	hellerstein	NOUN
ftr-390	19	16	for	for	ADP
ftr-390	19	17	their	their	PRON
ftr-390	19	18	helpful	helpful	ADJ
ftr-390	19	19	comments	comment	NOUN
ftr-390	19	20	.	.	PUNCT
ftr-390	20	1	1	1	X
ftr-390	20	2	.	.	PUNCT
ftr-390	20	3	andr6	andr6	PROPN
ftr-390	20	4	fontaine	fontaine	PROPN
ftr-390	20	5	,	,	PUNCT
ftr-390	20	6	open	open	ADJ
ftr-390	20	7	democracy	democracy	NOUN
ftr-390	20	8	,	,	PUNCT
ftr-390	20	9	farewell	farewell	INTJ
ftr-390	20	10	to	to	ADP
ftr-390	20	11	the	the	DET
ftr-390	20	12	united	united	PROPN
ftr-390	20	13	states	states	PROPN
ftr-390	20	14	of	of	ADP
ftr-390	20	15	europe	europe	PROPN
ftr-390	20	16	:	:	PUNCT
ftr-390	20	17	long	long	ADV
ftr-390	20	18	live	live	VERB
ftr-390	20	19	the	the	DET
ftr-390	20	20	eu	eu	PROPN
ftr-390	20	21	!	!	PROPN
ftr-390	20	22	,	,	PUNCT
ftr-390	20	23	(	(	PUNCT
ftr-390	20	24	2001	2001	NUM
ftr-390	20	25	)	)	PUNCT
ftr-390	20	26	,	,	PUNCT
ftr-390	20	27	available	available	ADJ
ftr-390	20	28	at	at	ADP
ftr-390	20	29	http://www.opendemocracy.net/democracyeuropefuture/article	http://www.opendemocracy.net/democracyeuropefuture/article	PROPN
ftr-390	20	30	344.jsp	344.jsp	PROPN
ftr-390	20	31	.	.	PUNCT
ftr-390	21	1	[	[	X
ftr-390	21	2	vol	vol	NOUN
ftr-390	21	3	8:7	8:7	NUM
ftr-390	21	4	common	common	ADJ
ftr-390	21	5	markets	market	NOUN
ftr-390	21	6	,	,	PUNCT
ftr-390	21	7	common	common	ADJ
ftr-390	21	8	tax	tax	NOUN
ftr-390	21	9	problems	problem	NOUN
ftr-390	21	10	independent	independent	ADJ
ftr-390	21	11	countries	country	NOUN
ftr-390	21	12	and	and	CCONJ
ftr-390	21	13	peoples	people	NOUN
ftr-390	21	14	with	with	ADP
ftr-390	21	15	a	a	DET
ftr-390	21	16	weak	weak	ADJ
ftr-390	21	17	central	central	ADJ
ftr-390	21	18	government.2	government.2	NOUN
ftr-390	21	19	the	the	DET
ftr-390	21	20	purpose	purpose	NOUN
ftr-390	21	21	of	of	ADP
ftr-390	21	22	this	this	DET
ftr-390	21	23	essay	essay	NOUN
ftr-390	21	24	is	be	AUX
ftr-390	21	25	to	to	PART
ftr-390	21	26	explore	explore	VERB
ftr-390	21	27	the	the	DET
ftr-390	21	28	common	common	ADJ
ftr-390	21	29	tax	tax	NOUN
ftr-390	21	30	problems	problem	NOUN
ftr-390	21	31	confronting	confront	VERB
ftr-390	21	32	the	the	DET
ftr-390	21	33	u.s	u.s	PROPN
ftr-390	21	34	.	.	PROPN
ftr-390	21	35	and	and	CCONJ
ftr-390	21	36	european	european	PROPN
ftr-390	21	37	union	union	PROPN
ftr-390	21	38	(	(	PUNCT
ftr-390	21	39	eu	eu	PROPN
ftr-390	21	40	)	)	PUNCT
ftr-390	21	41	common	common	ADJ
ftr-390	21	42	markets	market	NOUN
ftr-390	21	43	.	.	PUNCT
ftr-390	22	1	the	the	DET
ftr-390	22	2	degree	degree	NOUN
ftr-390	22	3	of	of	ADP
ftr-390	22	4	independence	independence	NOUN
ftr-390	22	5	of	of	ADP
ftr-390	22	6	the	the	DET
ftr-390	22	7	central	central	ADJ
ftr-390	22	8	government	government	NOUN
ftr-390	22	9	from	from	ADP
ftr-390	22	10	the	the	DET
ftr-390	22	11	states	state	NOUN
ftr-390	22	12	differs	differ	VERB
ftr-390	22	13	in	in	ADP
ftr-390	22	14	the	the	DET
ftr-390	22	15	united	united	PROPN
ftr-390	22	16	states	states	PROPN
ftr-390	22	17	and	and	CCONJ
ftr-390	22	18	the	the	DET
ftr-390	22	19	european	european	PROPN
ftr-390	22	20	union	union	PROPN
ftr-390	22	21	.	.	PUNCT
ftr-390	23	1	the	the	DET
ftr-390	23	2	u.s	u.s	PROPN
ftr-390	23	3	.	.	PROPN
ftr-390	23	4	central	central	ADJ
ftr-390	23	5	government	government	NOUN
ftr-390	23	6	is	be	AUX
ftr-390	23	7	largely	largely	ADV
ftr-390	23	8	independent	independent	ADJ
ftr-390	23	9	of	of	ADP
ftr-390	23	10	the	the	DET
ftr-390	23	11	states	state	NOUN
ftr-390	23	12	.	.	PUNCT
ftr-390	24	1	although	although	SCONJ
ftr-390	24	2	the	the	DET
ftr-390	24	3	federal	federal	ADJ
ftr-390	24	4	congress	congress	PROPN
ftr-390	24	5	includes	include	VERB
ftr-390	24	6	two	two	NUM
ftr-390	24	7	senators	senator	NOUN
ftr-390	24	8	from	from	ADP
ftr-390	24	9	each	each	DET
ftr-390	24	10	state	state	NOUN
ftr-390	24	11	,	,	PUNCT
ftr-390	24	12	the	the	DET
ftr-390	24	13	citizens	citizen	NOUN
ftr-390	24	14	of	of	ADP
ftr-390	24	15	the	the	DET
ftr-390	24	16	states	state	NOUN
ftr-390	24	17	directly	directly	ADV
ftr-390	24	18	elect	elect	VERB
ftr-390	24	19	the	the	DET
ftr-390	24	20	senators	senator	NOUN
ftr-390	24	21	,	,	PUNCT
ftr-390	24	22	who	who	PRON
ftr-390	24	23	represent	represent	VERB
ftr-390	24	24	the	the	DET
ftr-390	24	25	people	people	NOUN
ftr-390	24	26	's	's	PART
ftr-390	24	27	interests	interest	NOUN
ftr-390	24	28	,	,	PUNCT
ftr-390	24	29	rather	rather	ADV
ftr-390	24	30	than	than	ADP
ftr-390	24	31	the	the	DET
ftr-390	24	32	interests	interest	NOUN
ftr-390	24	33	of	of	ADP
ftr-390	24	34	the	the	DET
ftr-390	24	35	states	state	NOUN
ftr-390	24	36	,	,	PUNCT
ftr-390	24	37	per	per	X
ftr-390	24	38	se	se	X
ftr-390	24	39	.	.	PUNCT
ftr-390	24	40	representation	representation	NOUN
ftr-390	24	41	in	in	ADP
ftr-390	24	42	the	the	DET
ftr-390	24	43	house	house	NOUN
ftr-390	24	44	of	of	ADP
ftr-390	24	45	representatives	representatives	PROPN
ftr-390	24	46	is	be	AUX
ftr-390	24	47	proportional	proportional	ADJ
ftr-390	24	48	to	to	ADP
ftr-390	24	49	population	population	NOUN
ftr-390	24	50	,	,	PUNCT
ftr-390	24	51	and	and	CCONJ
ftr-390	24	52	representatives	representative	NOUN
ftr-390	24	53	are	be	AUX
ftr-390	24	54	also	also	ADV
ftr-390	24	55	directly	directly	ADV
ftr-390	24	56	elected	elect	VERB
ftr-390	24	57	by	by	ADP
ftr-390	24	58	residents	resident	NOUN
ftr-390	24	59	each	each	PRON
ftr-390	24	60	of	of	ADP
ftr-390	24	61	congressional	congressional	ADJ
ftr-390	24	62	district	district	NOUN
ftr-390	24	63	.	.	PUNCT
ftr-390	25	1	in	in	ADP
ftr-390	25	2	contrast	contrast	NOUN
ftr-390	25	3	,	,	PUNCT
ftr-390	25	4	the	the	DET
ftr-390	25	5	eu	eu	PROPN
ftr-390	25	6	central	central	ADJ
ftr-390	25	7	government	government	NOUN
ftr-390	25	8	is	be	AUX
ftr-390	25	9	much	much	ADV
ftr-390	25	10	less	less	ADV
ftr-390	25	11	independent	independent	ADJ
ftr-390	25	12	from	from	ADP
ftr-390	25	13	the	the	DET
ftr-390	25	14	member	member	NOUN
ftr-390	25	15	states	state	NOUN
ftr-390	25	16	.	.	PUNCT
ftr-390	26	1	although	although	SCONJ
ftr-390	26	2	the	the	DET
ftr-390	26	3	european	european	PROPN
ftr-390	26	4	union	union	PROPN
ftr-390	26	5	has	have	VERB
ftr-390	26	6	a	a	DET
ftr-390	26	7	directly	directly	ADV
ftr-390	26	8	elected	elect	VERB
ftr-390	26	9	parliament	parliament	NOUN
ftr-390	26	10	,	,	PUNCT
ftr-390	26	11	the	the	DET
ftr-390	26	12	european	european	ADJ
ftr-390	26	13	parliament	parliament	PROPN
ftr-390	26	14	has	have	VERB
ftr-390	26	15	little	little	ADJ
ftr-390	26	16	power	power	NOUN
ftr-390	26	17	.	.	PUNCT
ftr-390	27	1	most	most	ADJ
ftr-390	27	2	of	of	ADP
ftr-390	27	3	the	the	DET
ftr-390	27	4	central	central	ADJ
ftr-390	27	5	government	government	NOUN
ftr-390	27	6	's	's	PART
ftr-390	27	7	power	power	NOUN
ftr-390	27	8	is	be	AUX
ftr-390	27	9	concentrated	concentrate	VERB
ftr-390	27	10	in	in	ADP
ftr-390	27	11	the	the	DET
ftr-390	27	12	council	council	NOUN
ftr-390	27	13	of	of	ADP
ftr-390	27	14	the	the	DET
ftr-390	27	15	european	european	PROPN
ftr-390	27	16	union	union	PROPN
ftr-390	27	17	,	,	PUNCT
ftr-390	27	18	composed	compose	VERB
ftr-390	27	19	of	of	ADP
ftr-390	27	20	ministers	minister	NOUN
ftr-390	27	21	of	of	ADP
ftr-390	27	22	the	the	DET
ftr-390	27	23	member	member	NOUN
ftr-390	27	24	states	state	NOUN
ftr-390	27	25	.	.	PUNCT
ftr-390	27	26	'	'	PUNCT
ftr-390	28	1	such	such	ADJ
ftr-390	28	2	ministers	minister	NOUN
ftr-390	28	3	are	be	AUX
ftr-390	28	4	often	often	ADV
ftr-390	28	5	unelected	unelected	ADJ
ftr-390	28	6	members	member	NOUN
ftr-390	28	7	of	of	ADP
ftr-390	28	8	the	the	DET
ftr-390	28	9	national	national	ADJ
ftr-390	28	10	government	government	NOUN
ftr-390	28	11	of	of	ADP
ftr-390	28	12	the	the	DET
ftr-390	28	13	member	member	NOUN
ftr-390	28	14	states	state	NOUN
ftr-390	28	15	,	,	PUNCT
ftr-390	28	16	and	and	CCONJ
ftr-390	28	17	therefore	therefore	ADV
ftr-390	28	18	may	may	AUX
ftr-390	28	19	be	be	AUX
ftr-390	28	20	seen	see	VERB
ftr-390	28	21	as	as	ADP
ftr-390	28	22	representing	represent	VERB
ftr-390	28	23	the	the	DET
ftr-390	28	24	interests	interest	NOUN
ftr-390	28	25	of	of	ADP
ftr-390	28	26	the	the	DET
ftr-390	28	27	government	government	NOUN
ftr-390	28	28	of	of	ADP
ftr-390	28	29	their	their	PRON
ftr-390	28	30	member	member	NOUN
ftr-390	28	31	state	state	NOUN
ftr-390	28	32	more	more	ADJ
ftr-390	28	33	than	than	ADP
ftr-390	28	34	the	the	DET
ftr-390	28	35	interests	interest	NOUN
ftr-390	28	36	of	of	ADP
ftr-390	28	37	the	the	DET
ftr-390	28	38	residents	resident	NOUN
ftr-390	28	39	of	of	ADP
ftr-390	28	40	that	that	DET
ftr-390	28	41	state	state	NOUN
ftr-390	28	42	.	.	PUNCT
ftr-390	29	1	further	further	ADJ
ftr-390	29	2	differences	difference	NOUN
ftr-390	29	3	can	can	AUX
ftr-390	29	4	be	be	AUX
ftr-390	29	5	seen	see	VERB
ftr-390	29	6	in	in	ADP
ftr-390	29	7	each	each	DET
ftr-390	29	8	region	region	NOUN
ftr-390	29	9	's	's	PART
ftr-390	29	10	tax	tax	NOUN
ftr-390	29	11	system	system	NOUN
ftr-390	29	12	.	.	PUNCT
ftr-390	30	1	as	as	ADP
ftr-390	30	2	the	the	DET
ftr-390	30	3	sine	sine	NOUN
ftr-390	30	4	qua	qua	NOUN
ftr-390	30	5	non	non	X
ftr-390	30	6	of	of	ADP
ftr-390	30	7	a	a	DET
ftr-390	30	8	strong	strong	ADJ
ftr-390	30	9	central	central	ADJ
ftr-390	30	10	government	government	NOUN
ftr-390	30	11	,	,	PUNCT
ftr-390	30	12	the	the	DET
ftr-390	30	13	power	power	NOUN
ftr-390	30	14	to	to	PART
ftr-390	30	15	levy	levy	VERB
ftr-390	30	16	taxes	taxis	NOUN
ftr-390	30	17	is	be	AUX
ftr-390	30	18	congress	congress	PROPN
ftr-390	30	19	's	's	PART
ftr-390	30	20	first	first	ADJ
ftr-390	30	21	enumerated	enumerate	VERB
ftr-390	30	22	power	power	NOUN
ftr-390	30	23	in	in	ADP
ftr-390	30	24	the	the	DET
ftr-390	30	25	constitution.4	constitution.4	NOUN
ftr-390	30	26	the	the	DET
ftr-390	30	27	u.s	u.s	PROPN
ftr-390	30	28	.	.	PROPN
ftr-390	30	29	federal	federal	ADJ
ftr-390	30	30	government	government	NOUN
ftr-390	30	31	collects	collect	VERB
ftr-390	30	32	taxes	taxis	NOUN
ftr-390	30	33	from	from	ADP
ftr-390	30	34	individuals	individual	NOUN
ftr-390	30	35	and	and	CCONJ
ftr-390	30	36	other	other	ADJ
ftr-390	30	37	taxable	taxable	ADJ
ftr-390	30	38	entities	entity	NOUN
ftr-390	30	39	according	accord	VERB
ftr-390	30	40	to	to	ADP
ftr-390	30	41	uniform	uniform	ADJ
ftr-390	30	42	federal	federal	ADJ
ftr-390	30	43	laws	law	NOUN
ftr-390	30	44	that	that	PRON
ftr-390	30	45	apply	apply	VERB
ftr-390	30	46	throughout	throughout	ADP
ftr-390	30	47	the	the	DET
ftr-390	30	48	geographic	geographic	ADJ
ftr-390	30	49	territory	territory	NOUN
ftr-390	30	50	of	of	ADP
ftr-390	30	51	the	the	DET
ftr-390	30	52	united	united	PROPN
ftr-390	30	53	states	states	PROPN
ftr-390	30	54	.	.	PUNCT
ftr-390	31	1	albeit	albeit	SCONJ
ftr-390	31	2	not	not	PART
ftr-390	31	3	legally	legally	ADV
ftr-390	31	4	reserved	reserve	VERB
ftr-390	31	5	to	to	ADP
ftr-390	31	6	the	the	DET
ftr-390	31	7	states	state	NOUN
ftr-390	31	8	,	,	PUNCT
ftr-390	31	9	the	the	DET
ftr-390	31	10	sales	sale	NOUN
ftr-390	31	11	tax	tax	NOUN
ftr-390	31	12	base	base	NOUN
ftr-390	31	13	is	be	AUX
ftr-390	31	14	reserved	reserve	VERB
ftr-390	31	15	to	to	ADP
ftr-390	31	16	the	the	DET
ftr-390	31	17	states	state	NOUN
ftr-390	31	18	by	by	ADP
ftr-390	31	19	tradition	tradition	NOUN
ftr-390	31	20	,	,	PUNCT
ftr-390	31	21	and	and	CCONJ
ftr-390	31	22	sales	sale	NOUN
ftr-390	31	23	and	and	CCONJ
ftr-390	31	24	property	property	NOUN
ftr-390	31	25	taxes	taxis	NOUN
ftr-390	31	26	constitute	constitute	VERB
ftr-390	31	27	the	the	DET
ftr-390	31	28	source	source	NOUN
ftr-390	31	29	of	of	ADP
ftr-390	31	30	the	the	DET
ftr-390	31	31	majority	majority	NOUN
ftr-390	31	32	of	of	ADP
ftr-390	31	33	state	state	NOUN
ftr-390	31	34	and	and	CCONJ
ftr-390	31	35	local	local	ADJ
ftr-390	31	36	tax	tax	NOUN
ftr-390	31	37	revenue	revenue	NOUN
ftr-390	31	38	.	.	PUNCT
ftr-390	31	39	'	'	PUNCT
ftr-390	32	1	although	although	SCONJ
ftr-390	32	2	the	the	DET
ftr-390	32	3	u.s	u.s	PROPN
ftr-390	32	4	.	.	PROPN
ftr-390	32	5	states	state	NOUN
ftr-390	32	6	have	have	VERB
ftr-390	32	7	tax	tax	NOUN
ftr-390	32	8	authority	authority	NOUN
ftr-390	32	9	independent	independent	ADJ
ftr-390	32	10	from	from	ADP
ftr-390	32	11	the	the	DET
ftr-390	32	12	federal	federal	ADJ
ftr-390	32	13	government	government	NOUN
ftr-390	32	14	,	,	PUNCT
ftr-390	32	15	the	the	DET
ftr-390	32	16	federal	federal	ADJ
ftr-390	32	17	government	government	NOUN
ftr-390	32	18	is	be	AUX
ftr-390	32	19	2	2	NUM
ftr-390	32	20	.	.	PUNCT
ftr-390	33	1	see	see	VERB
ftr-390	33	2	walter	walter	PROPN
ftr-390	33	3	hellerstein	hellerstein	PROPN
ftr-390	33	4	&	&	CCONJ
ftr-390	33	5	charles	charles	PROPN
ftr-390	33	6	e.	e.	PROPN
ftr-390	33	7	mclure	mclure	PROPN
ftr-390	33	8	jr	jr	PROPN
ftr-390	33	9	.	.	PROPN
ftr-390	33	10	,	,	PUNCT
ftr-390	33	11	lost	lose	VERB
ftr-390	33	12	in	in	ADP
ftr-390	33	13	translation	translation	NOUN
ftr-390	33	14	:	:	PUNCT
ftr-390	33	15	contextual	contextual	ADJ
ftr-390	33	16	considerations	consideration	NOUN
ftr-390	33	17	in	in	ADP
ftr-390	33	18	evaluating	evaluate	VERB
ftr-390	33	19	the	the	DET
ftr-390	33	20	relevance	relevance	NOUN
ftr-390	33	21	of	of	ADP
ftr-390	33	22	the	the	DET
ftr-390	33	23	u.s	u.s	PROPN
ftr-390	33	24	.	.	PROPN
ftr-390	33	25	experience	experience	NOUN
ftr-390	33	26	for	for	ADP
ftr-390	33	27	the	the	DET
ftr-390	33	28	european	european	PROPN
ftr-390	33	29	commission	commission	PROPN
ftr-390	33	30	's	's	PART
ftr-390	33	31	company	company	NOUN
ftr-390	33	32	taxation	taxation	NOUN
ftr-390	33	33	proposals	proposal	NOUN
ftr-390	33	34	,	,	PUNCT
ftr-390	33	35	58	58	NUM
ftr-390	33	36	bull	bull	NOUN
ftr-390	33	37	.	.	PUNCT
ftr-390	34	1	int'l	int'l	PROPN
ftr-390	34	2	bureau	bureau	PROPN
ftr-390	34	3	fiscal	fiscal	PROPN
ftr-390	34	4	doc	doc	PROPN
ftr-390	34	5	.	.	PROPN
ftr-390	34	6	86	86	NUM
ftr-390	34	7	,	,	PUNCT
ftr-390	34	8	88	88	NUM
ftr-390	34	9	(	(	PUNCT
ftr-390	34	10	2004	2004	NUM
ftr-390	34	11	)	)	PUNCT
ftr-390	34	12	(	(	PUNCT
ftr-390	34	13	"	"	PUNCT
ftr-390	34	14	the	the	DET
ftr-390	34	15	eu	eu	PROPN
ftr-390	34	16	follows	follow	VERB
ftr-390	34	17	more	more	ADV
ftr-390	34	18	closely	closely	ADV
ftr-390	34	19	the	the	DET
ftr-390	34	20	confederation	confederation	NOUN
ftr-390	34	21	model	model	NOUN
ftr-390	34	22	,	,	PUNCT
ftr-390	34	23	with	with	ADP
ftr-390	34	24	decisions	decision	NOUN
ftr-390	34	25	being	be	AUX
ftr-390	34	26	made	make	VERB
ftr-390	34	27	jointly	jointly	ADV
ftr-390	34	28	by	by	ADP
ftr-390	34	29	the	the	DET
ftr-390	34	30	member	member	NOUN
ftr-390	34	31	states	state	NOUN
ftr-390	34	32	rather	rather	ADV
ftr-390	34	33	than	than	ADP
ftr-390	34	34	by	by	ADP
ftr-390	34	35	a	a	DET
ftr-390	34	36	higher	high	ADJ
ftr-390	34	37	level	level	NOUN
ftr-390	34	38	of	of	ADP
ftr-390	34	39	government	government	NOUN
ftr-390	34	40	,	,	PUNCT
ftr-390	34	41	which	which	PRON
ftr-390	34	42	barely	barely	ADV
ftr-390	34	43	exists	exist	VERB
ftr-390	34	44	and	and	CCONJ
ftr-390	34	45	,	,	PUNCT
ftr-390	34	46	contrary	contrary	ADV
ftr-390	34	47	to	to	ADP
ftr-390	34	48	the	the	DET
ftr-390	34	49	situation	situation	NOUN
ftr-390	34	50	in	in	ADP
ftr-390	34	51	the	the	DET
ftr-390	34	52	us	us	PROPN
ftr-390	34	53	,	,	PUNCT
ftr-390	34	54	has	have	VERB
ftr-390	34	55	little	little	ADJ
ftr-390	34	56	power	power	NOUN
ftr-390	34	57	"	"	PUNCT
ftr-390	34	58	)	)	PUNCT
ftr-390	34	59	.	.	PUNCT
ftr-390	35	1	but	but	CCONJ
ftr-390	35	2	see	see	VERB
ftr-390	35	3	ingolf	ingolf	PROPN
ftr-390	35	4	pernice	pernice	PROPN
ftr-390	35	5	,	,	PUNCT
ftr-390	35	6	the	the	DET
ftr-390	35	7	framework	framework	NOUN
ftr-390	35	8	revisited	revisit	VERB
ftr-390	35	9	:	:	PUNCT
ftr-390	35	10	constitutional	constitutional	ADJ
ftr-390	35	11	,	,	PUNCT
ftr-390	35	12	federal	federal	ADJ
ftr-390	35	13	and	and	CCONJ
ftr-390	35	14	subsidiarity	subsidiarity	NOUN
ftr-390	35	15	issues	issue	NOUN
ftr-390	35	16	,	,	PUNCT
ftr-390	35	17	2	2	NUM
ftr-390	35	18	colum	colum	NOUN
ftr-390	35	19	.	.	PUNCT
ftr-390	36	1	j.	j.	PROPN
ftr-390	36	2	eur	eur	PROPN
ftr-390	36	3	.	.	PUNCT
ftr-390	37	1	l.	l.	PROPN
ftr-390	37	2	403	403	NUM
ftr-390	37	3	,	,	PUNCT
ftr-390	37	4	413	413	NUM
ftr-390	37	5	(	(	PUNCT
ftr-390	37	6	1996	1996	NUM
ftr-390	37	7	)	)	PUNCT
ftr-390	38	1	(	(	PUNCT
ftr-390	38	2	arguing	argue	VERB
ftr-390	38	3	that	that	SCONJ
ftr-390	38	4	the	the	DET
ftr-390	38	5	"	"	PUNCT
ftr-390	38	6	financial	financial	ADJ
ftr-390	38	7	weakness	weakness	NOUN
ftr-390	38	8	"	"	PUNCT
ftr-390	38	9	of	of	ADP
ftr-390	38	10	the	the	DET
ftr-390	38	11	community	community	NOUN
ftr-390	38	12	obscures	obscure	VERB
ftr-390	38	13	a	a	DET
ftr-390	38	14	significant	significant	ADJ
ftr-390	38	15	source	source	NOUN
ftr-390	38	16	of	of	ADP
ftr-390	38	17	its	its	PRON
ftr-390	38	18	power	power	NOUN
ftr-390	38	19	:	:	PUNCT
ftr-390	38	20	its	its	PRON
ftr-390	38	21	unfettered	unfettered	ADJ
ftr-390	38	22	ability	ability	NOUN
ftr-390	38	23	to	to	PART
ftr-390	38	24	regulate	regulate	VERB
ftr-390	38	25	by	by	ADP
ftr-390	38	26	unfunded	unfunded	ADJ
ftr-390	38	27	mandate	mandate	NOUN
ftr-390	38	28	to	to	ADP
ftr-390	38	29	the	the	DET
ftr-390	38	30	member	member	NOUN
ftr-390	38	31	states	state	NOUN
ftr-390	38	32	)	)	PUNCT
ftr-390	38	33	.	.	PUNCT
ftr-390	39	1	3	3	X
ftr-390	39	2	.	.	X
ftr-390	39	3	for	for	ADP
ftr-390	39	4	tax	tax	NOUN
ftr-390	39	5	purposes	purpose	NOUN
ftr-390	39	6	,	,	PUNCT
ftr-390	39	7	the	the	DET
ftr-390	39	8	european	european	PROPN
ftr-390	39	9	council	council	PROPN
ftr-390	39	10	consists	consist	VERB
ftr-390	39	11	of	of	ADP
ftr-390	39	12	the	the	DET
ftr-390	39	13	finance	finance	NOUN
ftr-390	39	14	minister	minister	NOUN
ftr-390	39	15	of	of	ADP
ftr-390	39	16	each	each	DET
ftr-390	39	17	member	member	NOUN
ftr-390	39	18	state	state	NOUN
ftr-390	39	19	.	.	PUNCT
ftr-390	40	1	for	for	ADP
ftr-390	40	2	more	more	ADJ
ftr-390	40	3	on	on	ADP
ftr-390	40	4	the	the	DET
ftr-390	40	5	ec	ec	PROPN
ftr-390	40	6	tax	tax	NOUN
ftr-390	40	7	legislative	legislative	ADJ
ftr-390	40	8	process	process	NOUN
ftr-390	40	9	,	,	PUNCT
ftr-390	40	10	see	see	VERB
ftr-390	40	11	ruth	ruth	PROPN
ftr-390	40	12	mason	mason	PROPN
ftr-390	40	13	,	,	PUNCT
ftr-390	40	14	primer	primer	NOUN
ftr-390	40	15	on	on	ADP
ftr-390	40	16	direct	direct	ADJ
ftr-390	40	17	taxation	taxation	NOUN
ftr-390	40	18	in	in	ADP
ftr-390	40	19	the	the	DET
ftr-390	40	20	european	european	PROPN
ftr-390	40	21	union	union	PROPN
ftr-390	40	22	4	4	NUM
ftr-390	40	23	-	-	SYM
ftr-390	40	24	14	14	NUM
ftr-390	40	25	(	(	PUNCT
ftr-390	40	26	2005	2005	NUM
ftr-390	40	27	)	)	PUNCT
ftr-390	41	1	[	[	X
ftr-390	41	2	hereinafter	hereinafter	NOUN
ftr-390	41	3	mason	mason	PROPN
ftr-390	41	4	,	,	PUNCT
ftr-390	41	5	primer	primer	NOUN
ftr-390	41	6	]	]	PUNCT
ftr-390	41	7	.	.	PUNCT
ftr-390	41	8	4	4	X
ftr-390	41	9	.	.	X
ftr-390	41	10	u.s	u.s	PROPN
ftr-390	41	11	.	.	PROPN
ftr-390	41	12	const	const	PROPN
ftr-390	41	13	.	.	PUNCT
ftr-390	41	14	art	art	NOUN
ftr-390	41	15	.	.	PUNCT
ftr-390	42	1	i	i	PRON
ftr-390	42	2	,	,	PUNCT
ftr-390	42	3	§	§	PROPN
ftr-390	42	4	8	8	NUM
ftr-390	42	5	,	,	PUNCT
ftr-390	42	6	cl	cl	NOUN
ftr-390	42	7	.	.	NOUN
ftr-390	42	8	1	1	NUM
ftr-390	42	9	.	.	X
ftr-390	42	10	5	5	NUM
ftr-390	42	11	.	.	X
ftr-390	42	12	see	see	VERB
ftr-390	42	13	report	report	NOUN
ftr-390	42	14	of	of	ADP
ftr-390	42	15	the	the	DET
ftr-390	42	16	president	president	NOUN
ftr-390	42	17	's	's	PART
ftr-390	42	18	tax	tax	NOUN
ftr-390	42	19	advisory	advisory	ADJ
ftr-390	42	20	panel	panel	NOUN
ftr-390	42	21	on	on	ADP
ftr-390	42	22	federal	federal	ADJ
ftr-390	42	23	tax	tax	NOUN
ftr-390	42	24	reform	reform	NOUN
ftr-390	42	25	,	,	PUNCT
ftr-390	42	26	simple	simple	ADJ
ftr-390	42	27	,	,	PUNCT
ftr-390	42	28	fair	fair	ADJ
ftr-390	42	29	,	,	PUNCT
ftr-390	42	30	and	and	CCONJ
ftr-390	42	31	pro	pro	ADJ
ftr-390	42	32	-	-	ADJ
ftr-390	42	33	growth	growth	ADJ
ftr-390	42	34	:	:	PUNCT
ftr-390	42	35	proposals	proposal	NOUN
ftr-390	42	36	to	to	PART
ftr-390	42	37	fix	fix	VERB
ftr-390	42	38	america	america	PROPN
ftr-390	42	39	's	's	PART
ftr-390	42	40	tax	tax	NOUN
ftr-390	42	41	system	system	NOUN
ftr-390	42	42	202	202	NUM
ftr-390	42	43	(	(	PUNCT
ftr-390	42	44	2005	2005	NUM
ftr-390	42	45	)	)	PUNCT
ftr-390	42	46	(	(	PUNCT
ftr-390	42	47	noting	note	VERB
ftr-390	42	48	that	that	SCONJ
ftr-390	42	49	a	a	DET
ftr-390	42	50	likely	likely	ADJ
ftr-390	42	51	obstacle	obstacle	NOUN
ftr-390	42	52	to	to	ADP
ftr-390	42	53	adoption	adoption	NOUN
ftr-390	42	54	of	of	ADP
ftr-390	42	55	a	a	DET
ftr-390	42	56	federal	federal	ADJ
ftr-390	42	57	value	value	NOUN
ftr-390	42	58	-	-	PUNCT
ftr-390	42	59	added	add	VERB
ftr-390	42	60	tax	tax	NOUN
ftr-390	42	61	was	be	AUX
ftr-390	42	62	that	that	SCONJ
ftr-390	42	63	states	state	NOUN
ftr-390	42	64	would	would	AUX
ftr-390	42	65	view	view	VERB
ftr-390	42	66	it	it	PRON
ftr-390	42	67	as	as	ADP
ftr-390	42	68	"	"	PUNCT
ftr-390	42	69	an	an	DET
ftr-390	42	70	intrusion	intrusion	NOUN
ftr-390	42	71	on	on	ADP
ftr-390	42	72	their	their	PRON
ftr-390	42	73	traditional	traditional	ADJ
ftr-390	42	74	sales	sale	NOUN
ftr-390	42	75	tax	tax	NOUN
ftr-390	42	76	base	base	NOUN
ftr-390	42	77	"	"	PUNCT
ftr-390	42	78	)	)	PUNCT
ftr-390	42	79	.	.	PUNCT
ftr-390	43	1	2007	2007	NUM
ftr-390	43	2	]	]	PUNCT
ftr-390	43	3	florida	florida	PROPN
ftr-390	43	4	tax	tax	PROPN
ftr-390	43	5	review	review	NOUN
ftr-390	43	6	the	the	DET
ftr-390	43	7	big	big	ADJ
ftr-390	43	8	player	player	NOUN
ftr-390	43	9	in	in	ADP
ftr-390	43	10	american	american	ADJ
ftr-390	43	11	taxation	taxation	PROPN
ftr-390	43	12	:	:	PUNCT
ftr-390	43	13	it	it	PRON
ftr-390	43	14	annually	annually	ADV
ftr-390	43	15	raises	raise	VERB
ftr-390	43	16	twice	twice	DET
ftr-390	43	17	the	the	DET
ftr-390	43	18	taxes	taxis	NOUN
ftr-390	43	19	raised	raise	VERB
ftr-390	43	20	by	by	ADP
ftr-390	43	21	all	all	DET
ftr-390	43	22	the	the	DET
ftr-390	43	23	u.s	u.s	PROPN
ftr-390	43	24	.	.	PROPN
ftr-390	43	25	states	states	PROPN
ftr-390	43	26	combined.6	combined.6	PROPN
ftr-390	43	27	the	the	DET
ftr-390	43	28	european	european	PROPN
ftr-390	43	29	community	community	NOUN
ftr-390	43	30	itself	itself	PRON
ftr-390	43	31	exercises	exercise	VERB
ftr-390	43	32	almost	almost	ADV
ftr-390	43	33	no	no	PRON
ftr-390	43	34	tax	tax	NOUN
ftr-390	43	35	authority,7	authority,7	VERB
ftr-390	43	36	although	although	SCONJ
ftr-390	43	37	it	it	PRON
ftr-390	43	38	is	be	AUX
ftr-390	43	39	guaranteed	guarantee	VERB
ftr-390	43	40	a	a	DET
ftr-390	43	41	certain	certain	ADJ
ftr-390	43	42	percentage	percentage	NOUN
ftr-390	43	43	of	of	ADP
ftr-390	43	44	value	value	NOUN
ftr-390	43	45	-	-	PUNCT
ftr-390	43	46	added	add	VERB
ftr-390	43	47	tax	tax	NOUN
ftr-390	43	48	revenues	revenue	NOUN
ftr-390	43	49	and	and	CCONJ
ftr-390	43	50	other	other	ADJ
ftr-390	43	51	funding8	funding8	NOUN
ftr-390	43	52	in	in	ADP
ftr-390	43	53	the	the	DET
ftr-390	43	54	form	form	NOUN
ftr-390	43	55	of	of	ADP
ftr-390	43	56	transfers	transfer	NOUN
ftr-390	43	57	from	from	ADP
ftr-390	43	58	the	the	DET
ftr-390	43	59	member	member	NOUN
ftr-390	43	60	states.9	states.9	PROPN
ftr-390	43	61	since	since	SCONJ
ftr-390	43	62	the	the	DET
ftr-390	43	63	ec	ec	PROPN
ftr-390	43	64	treaty	treaty	NOUN
ftr-390	43	65	grants	grant	VERB
ftr-390	43	66	no	no	DET
ftr-390	43	67	explicit	explicit	ADJ
ftr-390	43	68	tax	tax	NOUN
ftr-390	43	69	powers	power	NOUN
ftr-390	43	70	to	to	ADP
ftr-390	43	71	the	the	DET
ftr-390	43	72	european	european	PROPN
ftr-390	43	73	union	union	PROPN
ftr-390	43	74	,	,	PUNCT
ftr-390	43	75	the	the	DET
ftr-390	43	76	member	member	NOUN
ftr-390	43	77	states	state	NOUN
ftr-390	43	78	are	be	AUX
ftr-390	43	79	the	the	DET
ftr-390	43	80	principal	principal	NOUN
ftr-390	43	81	taxing	tax	VERB
ftr-390	43	82	authorities	authority	NOUN
ftr-390	43	83	.	.	PUNCT
ftr-390	44	1	moreover	moreover	ADV
ftr-390	44	2	,	,	PUNCT
ftr-390	44	3	the	the	DET
ftr-390	44	4	requirement	requirement	NOUN
ftr-390	44	5	of	of	ADP
ftr-390	44	6	member	member	NOUN
ftr-390	44	7	state	state	NOUN
ftr-390	44	8	unanimity	unanimity	NOUN
ftr-390	44	9	to	to	PART
ftr-390	44	10	enact	enact	VERB
ftr-390	44	11	community	community	NOUN
ftr-390	44	12	tax	tax	NOUN
ftr-390	44	13	legislation	legislation	NOUN
ftr-390	44	14	ensures	ensure	VERB
ftr-390	44	15	that	that	SCONJ
ftr-390	44	16	taxation	taxation	NOUN
ftr-390	44	17	will	will	AUX
ftr-390	44	18	remain	remain	VERB
ftr-390	44	19	under	under	ADP
ftr-390	44	20	the	the	DET
ftr-390	44	21	control	control	NOUN
ftr-390	44	22	of	of	ADP
ftr-390	44	23	the	the	DET
ftr-390	44	24	member	member	NOUN
ftr-390	44	25	states	state	VERB
ftr-390	44	26	indefinitely	indefinitely	ADV
ftr-390	44	27	.	.	PUNCT
ftr-390	44	28	"	"	PUNCT
ftr-390	45	1	likewise	likewise	ADV
ftr-390	45	2	,	,	PUNCT
ftr-390	45	3	the	the	DET
ftr-390	45	4	principle	principle	NOUN
ftr-390	45	5	of	of	ADP
ftr-390	45	6	"	"	PUNCT
ftr-390	45	7	subsidiarity	subsidiarity	NOUN
ftr-390	45	8	,	,	PUNCT
ftr-390	45	9	"	"	PUNCT
ftr-390	45	10	which	which	PRON
ftr-390	45	11	forbids	forbid	VERB
ftr-390	45	12	action	action	NOUN
ftr-390	45	13	at	at	ADP
ftr-390	45	14	the	the	DET
ftr-390	45	15	eu	eu	PROPN
ftr-390	45	16	level	level	NOUN
ftr-390	45	17	except	except	SCONJ
ftr-390	45	18	when	when	SCONJ
ftr-390	45	19	the	the	DET
ftr-390	45	20	policy	policy	NOUN
ftr-390	45	21	objective	objective	NOUN
ftr-390	45	22	can	can	AUX
ftr-390	45	23	not	not	PART
ftr-390	45	24	be	be	AUX
ftr-390	45	25	achieved	achieve	VERB
ftr-390	45	26	at	at	ADP
ftr-390	45	27	the	the	DET
ftr-390	45	28	state	state	NOUN
ftr-390	45	29	level	level	NOUN
ftr-390	45	30	,	,	PUNCT
ftr-390	45	31	also	also	ADV
ftr-390	45	32	suggests	suggest	VERB
ftr-390	45	33	that	that	SCONJ
ftr-390	45	34	the	the	DET
ftr-390	45	35	member	member	NOUN
ftr-390	45	36	states	state	NOUN
ftr-390	45	37	will	will	AUX
ftr-390	45	38	remain	remain	VERB
ftr-390	45	39	the	the	DET
ftr-390	45	40	principal	principal	ADJ
ftr-390	45	41	actors	actor	NOUN
ftr-390	45	42	for	for	ADP
ftr-390	45	43	tax	tax	NOUN
ftr-390	45	44	matters	matter	NOUN
ftr-390	45	45	.	.	PUNCT
ftr-390	45	46	"	"	PUNCT
ftr-390	46	1	member	member	NOUN
ftr-390	46	2	states	state	NOUN
ftr-390	46	3	assess	assess	VERB
ftr-390	46	4	and	and	CCONJ
ftr-390	46	5	collect	collect	VERB
ftr-390	46	6	both	both	CCONJ
ftr-390	46	7	direct	direct	ADJ
ftr-390	46	8	and	and	CCONJ
ftr-390	46	9	indirect	indirect	ADJ
ftr-390	46	10	taxes	taxis	NOUN
ftr-390	46	11	,	,	PUNCT
ftr-390	46	12	and	and	CCONJ
ftr-390	46	13	in	in	ADP
ftr-390	46	14	contrast	contrast	NOUN
ftr-390	46	15	with	with	ADP
ftr-390	46	16	the	the	DET
ftr-390	46	17	united	united	PROPN
ftr-390	46	18	states	states	PROPN
ftr-390	46	19	(	(	PUNCT
ftr-390	46	20	where	where	SCONJ
ftr-390	46	21	the	the	DET
ftr-390	46	22	largest	large	ADJ
ftr-390	46	23	source	source	NOUN
ftr-390	46	24	of	of	ADP
ftr-390	46	25	federal	federal	ADJ
ftr-390	46	26	revenue	revenue	NOUN
ftr-390	46	27	is	be	AUX
ftr-390	46	28	income	income	NOUN
ftr-390	46	29	and	and	CCONJ
ftr-390	46	30	payroll	payroll	NOUN
ftr-390	46	31	taxes	taxis	NOUN
ftr-390	46	32	)	)	PUNCT
ftr-390	46	33	in	in	ADP
ftr-390	46	34	europe	europe	PROPN
ftr-390	46	35	,	,	PUNCT
ftr-390	46	36	indirect	indirect	ADJ
ftr-390	46	37	taxes	taxis	NOUN
ftr-390	46	38	represent	represent	VERB
ftr-390	46	39	a	a	DET
ftr-390	46	40	substantial	substantial	ADJ
ftr-390	46	41	source	source	NOUN
ftr-390	46	42	of	of	ADP
ftr-390	46	43	national	national	ADJ
ftr-390	46	44	tax	tax	NOUN
ftr-390	46	45	revenue	revenue	NOUN
ftr-390	46	46	.	.	PUNCT
ftr-390	47	1	value	value	NOUN
ftr-390	47	2	-	-	PUNCT
ftr-390	47	3	added	add	VERB
ftr-390	47	4	taxes	taxis	NOUN
ftr-390	47	5	have	have	AUX
ftr-390	47	6	been	be	AUX
ftr-390	47	7	largely	largely	ADV
ftr-390	47	8	harmonized	harmonized	ADJ
ftr-390	47	9	in	in	ADP
ftr-390	47	10	the	the	DET
ftr-390	47	11	european	european	PROPN
ftr-390	47	12	union	union	PROPN
ftr-390	47	13	,	,	PUNCT
ftr-390	47	14	but	but	CCONJ
ftr-390	47	15	income	income	NOUN
ftr-390	47	16	taxes	taxis	NOUN
ftr-390	47	17	are	be	AUX
ftr-390	47	18	unharmonized	unharmonized	ADJ
ftr-390	47	19	,	,	PUNCT
ftr-390	47	20	leaving	leave	VERB
ftr-390	47	21	each	each	DET
ftr-390	47	22	state	state	NOUN
ftr-390	47	23	6	6	NUM
ftr-390	47	24	.	.	PUNCT
ftr-390	48	1	see	see	VERB
ftr-390	48	2	u.s	u.s	PROPN
ftr-390	48	3	.	.	PROPN
ftr-390	48	4	census	census	PROPN
ftr-390	48	5	bureau	bureau	PROPN
ftr-390	48	6	,	,	PUNCT
ftr-390	48	7	census	census	NOUN
ftr-390	48	8	of	of	ADP
ftr-390	48	9	governments	government	NOUN
ftr-390	48	10	(	(	PUNCT
ftr-390	48	11	calculating	calculate	VERB
ftr-390	48	12	combined	combine	VERB
ftr-390	48	13	state	state	NOUN
ftr-390	48	14	and	and	CCONJ
ftr-390	48	15	local	local	ADJ
ftr-390	48	16	tax	tax	NOUN
ftr-390	48	17	revenues	revenue	NOUN
ftr-390	48	18	for	for	ADP
ftr-390	48	19	fiscal	fiscal	ADJ
ftr-390	48	20	year	year	NOUN
ftr-390	48	21	2002	2002	NUM
ftr-390	48	22	at	at	ADP
ftr-390	48	23	nearly	nearly	ADV
ftr-390	48	24	$	$	SYM
ftr-390	48	25	1	1	NUM
ftr-390	48	26	trillion	trillion	NUM
ftr-390	48	27	)	)	PUNCT
ftr-390	48	28	;	;	PUNCT
ftr-390	48	29	office	office	NOUN
ftr-390	48	30	of	of	ADP
ftr-390	48	31	management	management	NOUN
ftr-390	48	32	&	&	CCONJ
ftr-390	48	33	budget	budget	PROPN
ftr-390	48	34	,	,	PUNCT
ftr-390	48	35	budget	budget	NOUN
ftr-390	48	36	of	of	ADP
ftr-390	48	37	the	the	DET
ftr-390	48	38	u.s	u.s	PROPN
ftr-390	48	39	.	.	PROPN
ftr-390	48	40	government	government	NOUN
ftr-390	48	41	(	(	PUNCT
ftr-390	48	42	calculating	calculate	VERB
ftr-390	48	43	2002	2002	NUM
ftr-390	48	44	federal	federal	ADJ
ftr-390	48	45	revenues	revenue	NOUN
ftr-390	48	46	at	at	ADP
ftr-390	48	47	over	over	ADP
ftr-390	48	48	$	$	SYM
ftr-390	48	49	1.8	1.8	NUM
ftr-390	48	50	trillion	trillion	NUM
ftr-390	48	51	)	)	PUNCT
ftr-390	48	52	.	.	PUNCT
ftr-390	49	1	7	7	X
ftr-390	49	2	.	.	X
ftr-390	49	3	the	the	DET
ftr-390	49	4	community	community	NOUN
ftr-390	49	5	levies	levy	VERB
ftr-390	49	6	income	income	NOUN
ftr-390	49	7	taxes	taxis	NOUN
ftr-390	49	8	on	on	ADP
ftr-390	49	9	its	its	PRON
ftr-390	49	10	own	own	ADJ
ftr-390	49	11	employees	employee	NOUN
ftr-390	49	12	,	,	PUNCT
ftr-390	49	13	who	who	PRON
ftr-390	49	14	are	be	AUX
ftr-390	49	15	exempt	exempt	ADJ
ftr-390	49	16	in	in	ADP
ftr-390	49	17	their	their	PRON
ftr-390	49	18	home	home	NOUN
ftr-390	49	19	states	state	NOUN
ftr-390	49	20	from	from	ADP
ftr-390	49	21	income	income	NOUN
ftr-390	49	22	tax	tax	NOUN
ftr-390	49	23	on	on	ADP
ftr-390	49	24	their	their	PRON
ftr-390	49	25	community	community	NOUN
ftr-390	49	26	government	government	NOUN
ftr-390	49	27	wages	wage	NOUN
ftr-390	49	28	.	.	PUNCT
ftr-390	50	1	it	it	PRON
ftr-390	50	2	also	also	ADV
ftr-390	50	3	collects	collect	VERB
ftr-390	50	4	levies	levy	NOUN
ftr-390	50	5	on	on	ADP
ftr-390	50	6	coal	coal	NOUN
ftr-390	50	7	and	and	CCONJ
ftr-390	50	8	steel	steel	NOUN
ftr-390	50	9	.	.	PUNCT
ftr-390	51	1	8	8	X
ftr-390	51	2	.	.	PUNCT
ftr-390	52	1	the	the	DET
ftr-390	52	2	european	european	PROPN
ftr-390	52	3	union	union	PROPN
ftr-390	52	4	's	's	PART
ftr-390	52	5	non	non	ADJ
ftr-390	52	6	-	-	ADJ
ftr-390	52	7	debt	debt	ADJ
ftr-390	52	8	funding	funding	NOUN
ftr-390	52	9	derives	derive	VERB
ftr-390	52	10	principally	principally	ADV
ftr-390	52	11	from	from	ADP
ftr-390	52	12	:	:	PUNCT
ftr-390	52	13	(	(	PUNCT
ftr-390	52	14	1	1	X
ftr-390	52	15	)	)	PUNCT
ftr-390	52	16	duties	duty	NOUN
ftr-390	52	17	on	on	ADP
ftr-390	52	18	coal	coal	NOUN
ftr-390	52	19	and	and	CCONJ
ftr-390	52	20	steel	steel	NOUN
ftr-390	52	21	and	and	CCONJ
ftr-390	52	22	imposts	impost	NOUN
ftr-390	52	23	collected	collect	VERB
ftr-390	52	24	for	for	ADP
ftr-390	52	25	the	the	DET
ftr-390	52	26	purpose	purpose	NOUN
ftr-390	52	27	of	of	ADP
ftr-390	52	28	enforcing	enforce	VERB
ftr-390	52	29	the	the	DET
ftr-390	52	30	common	common	ADJ
ftr-390	52	31	agricultural	agricultural	ADJ
ftr-390	52	32	policy	policy	NOUN
ftr-390	52	33	,	,	PUNCT
ftr-390	52	34	(	(	PUNCT
ftr-390	52	35	2	2	X
ftr-390	52	36	)	)	PUNCT
ftr-390	52	37	a	a	DET
ftr-390	52	38	fixed	fix	VERB
ftr-390	52	39	percentage	percentage	NOUN
ftr-390	52	40	of	of	ADP
ftr-390	52	41	the	the	DET
ftr-390	52	42	vat	vat	NOUN
ftr-390	52	43	revenues	revenue	NOUN
ftr-390	52	44	collected	collect	VERB
ftr-390	52	45	by	by	ADP
ftr-390	52	46	each	each	DET
ftr-390	52	47	state	state	NOUN
ftr-390	52	48	,	,	PUNCT
ftr-390	52	49	(	(	PUNCT
ftr-390	52	50	3	3	X
ftr-390	52	51	)	)	PUNCT
ftr-390	52	52	contributions	contribution	NOUN
ftr-390	52	53	by	by	ADP
ftr-390	52	54	each	each	DET
ftr-390	52	55	member	member	NOUN
ftr-390	52	56	state	state	NOUN
ftr-390	52	57	of	of	ADP
ftr-390	52	58	a	a	DET
ftr-390	52	59	fixed	fix	VERB
ftr-390	52	60	percentage	percentage	NOUN
ftr-390	52	61	of	of	ADP
ftr-390	52	62	its	its	PRON
ftr-390	52	63	gross	gross	ADJ
ftr-390	52	64	national	national	ADJ
ftr-390	52	65	income	income	NOUN
ftr-390	52	66	(	(	PUNCT
ftr-390	52	67	gni	gni	NOUN
ftr-390	52	68	)	)	PUNCT
ftr-390	52	69	.	.	PUNCT
ftr-390	53	1	see	see	VERB
ftr-390	53	2	sijbren	sijbren	PROPN
ftr-390	53	3	cnossen	cnossen	PROPN
ftr-390	53	4	,	,	PUNCT
ftr-390	53	5	tax	tax	NOUN
ftr-390	53	6	policy	policy	NOUN
ftr-390	53	7	in	in	ADP
ftr-390	53	8	the	the	DET
ftr-390	53	9	european	european	PROPN
ftr-390	53	10	union	union	PROPN
ftr-390	53	11	:	:	PUNCT
ftr-390	53	12	a	a	DET
ftr-390	53	13	review	review	NOUN
ftr-390	53	14	of	of	ADP
ftr-390	53	15	issues	issue	NOUN
ftr-390	53	16	and	and	CCONJ
ftr-390	53	17	options	option	NOUN
ftr-390	53	18	(	(	PUNCT
ftr-390	53	19	cesifo	cesifo	PROPN
ftr-390	53	20	,	,	PUNCT
ftr-390	53	21	working	working	NOUN
ftr-390	53	22	paper	paper	NOUN
ftr-390	53	23	no	no	INTJ
ftr-390	53	24	.	.	PROPN
ftr-390	53	25	758	758	NUM
ftr-390	53	26	,	,	PUNCT
ftr-390	53	27	2002	2002	NUM
ftr-390	53	28	)	)	PUNCT
ftr-390	53	29	available	available	ADJ
ftr-390	53	30	at	at	ADP
ftr-390	53	31	http://ideas.repec.org/p/ces/ceswps/_758.html	http://ideas.repec.org/p/ces/ceswps/_758.html	PROPN
ftr-390	53	32	;	;	PUNCT
ftr-390	53	33	lerke	lerke	PROPN
ftr-390	53	34	osterloh	osterloh	PROPN
ftr-390	53	35	,	,	PUNCT
ftr-390	53	36	harmonization	harmonization	NOUN
ftr-390	53	37	and	and	CCONJ
ftr-390	53	38	public	public	ADJ
ftr-390	53	39	finance	finance	NOUN
ftr-390	53	40	in	in	ADP
ftr-390	53	41	germany	germany	PROPN
ftr-390	53	42	and	and	CCONJ
ftr-390	53	43	europe	europe	PROPN
ftr-390	53	44	,	,	PUNCT
ftr-390	53	45	2	2	NUM
ftr-390	53	46	colum	colum	NOUN
ftr-390	53	47	.	.	PUNCT
ftr-390	54	1	j.	j.	PROPN
ftr-390	54	2	eur	eur	PROPN
ftr-390	54	3	.	.	PUNCT
ftr-390	55	1	law	law	NOUN
ftr-390	55	2	519	519	NUM
ftr-390	55	3	(	(	PUNCT
ftr-390	55	4	1996	1996	NUM
ftr-390	55	5	)	)	PUNCT
ftr-390	55	6	.	.	PUNCT
ftr-390	56	1	the	the	DET
ftr-390	56	2	percentage	percentage	NOUN
ftr-390	56	3	contributions	contribution	NOUN
ftr-390	56	4	have	have	AUX
ftr-390	56	5	varied	vary	VERB
ftr-390	56	6	over	over	ADP
ftr-390	56	7	time	time	NOUN
ftr-390	56	8	,	,	PUNCT
ftr-390	56	9	but	but	CCONJ
ftr-390	56	10	the	the	DET
ftr-390	56	11	eu	eu	PROPN
ftr-390	56	12	budget	budget	NOUN
ftr-390	56	13	is	be	AUX
ftr-390	56	14	small	small	ADJ
ftr-390	56	15	relative	relative	ADJ
ftr-390	56	16	to	to	ADP
ftr-390	56	17	the	the	DET
ftr-390	56	18	member	member	NOUN
ftr-390	56	19	states	state	NOUN
ftr-390	56	20	'	'	PART
ftr-390	56	21	national	national	ADJ
ftr-390	56	22	budgets	budget	NOUN
ftr-390	56	23	.	.	PUNCT
ftr-390	57	1	the	the	DET
ftr-390	57	2	latest	late	ADJ
ftr-390	57	3	agreement	agreement	NOUN
ftr-390	57	4	capped	cap	VERB
ftr-390	57	5	the	the	DET
ftr-390	57	6	european	european	PROPN
ftr-390	57	7	union	union	PROPN
ftr-390	57	8	's	's	PART
ftr-390	57	9	own	own	ADJ
ftr-390	57	10	resources	resource	NOUN
ftr-390	57	11	at	at	ADP
ftr-390	57	12	1.24	1.24	NUM
ftr-390	57	13	%	%	NOUN
ftr-390	57	14	of	of	ADP
ftr-390	57	15	the	the	DET
ftr-390	57	16	gni	gni	NOUN
ftr-390	57	17	of	of	ADP
ftr-390	57	18	the	the	DET
ftr-390	57	19	european	european	PROPN
ftr-390	57	20	union	union	PROPN
ftr-390	57	21	.	.	PUNCT
ftr-390	58	1	see	see	VERB
ftr-390	58	2	communication	communication	NOUN
ftr-390	58	3	from	from	ADP
ftr-390	58	4	the	the	DET
ftr-390	58	5	commission	commission	NOUN
ftr-390	58	6	to	to	ADP
ftr-390	58	7	the	the	DET
ftr-390	58	8	council	council	NOUN
ftr-390	58	9	and	and	CCONJ
ftr-390	58	10	the	the	DET
ftr-390	58	11	european	european	ADJ
ftr-390	58	12	parliament	parliament	NOUN
ftr-390	58	13	,	,	PUNCT
ftr-390	58	14	adaption	adaption	NOUN
ftr-390	58	15	of	of	ADP
ftr-390	58	16	the	the	DET
ftr-390	58	17	ceiling	ceiling	NOUN
ftr-390	58	18	of	of	ADP
ftr-390	58	19	own	own	ADJ
ftr-390	58	20	resources	resource	NOUN
ftr-390	58	21	and	and	CCONJ
ftr-390	58	22	of	of	ADP
ftr-390	58	23	the	the	DET
ftr-390	58	24	ceiling	ceiling	NOUN
ftr-390	58	25	for	for	ADP
ftr-390	58	26	appropriations	appropriation	NOUN
ftr-390	58	27	for	for	ADP
ftr-390	58	28	commitments	commitment	NOUN
ftr-390	58	29	following	follow	VERB
ftr-390	58	30	the	the	DET
ftr-390	58	31	entry	entry	NOUN
ftr-390	58	32	into	into	ADP
ftr-390	58	33	force	force	NOUN
ftr-390	58	34	fo	fo	ADP
ftr-390	58	35	decisions	decision	NOUN
ftr-390	58	36	2000/597	2000/597	NUM
ftr-390	58	37	/	/	SYM
ftr-390	58	38	ec	ec	PROPN
ftr-390	58	39	,	,	PUNCT
ftr-390	58	40	eurotom	eurotom	PROPN
ftr-390	58	41	,	,	PUNCT
ftr-390	58	42	com	com	NOUN
ftr-390	58	43	(	(	PUNCT
ftr-390	58	44	2001	2001	NUM
ftr-390	58	45	)	)	PUNCT
ftr-390	58	46	811	811	NUM
ftr-390	58	47	final	final	ADJ
ftr-390	58	48	.	.	PUNCT
ftr-390	59	1	9	9	X
ftr-390	59	2	.	.	X
ftr-390	59	3	see	see	VERB
ftr-390	59	4	the	the	DET
ftr-390	59	5	consolidated	consolidated	ADJ
ftr-390	59	6	version	version	NOUN
ftr-390	59	7	of	of	ADP
ftr-390	59	8	the	the	DET
ftr-390	59	9	treaty	treaty	NOUN
ftr-390	59	10	establishing	establish	VERB
ftr-390	59	11	the	the	DET
ftr-390	59	12	european	european	PROPN
ftr-390	59	13	community	community	NOUN
ftr-390	59	14	,	,	PUNCT
ftr-390	59	15	art	art	NOUN
ftr-390	59	16	.	.	PUNCT
ftr-390	60	1	268	268	NUM
ftr-390	60	2	-	-	SYM
ftr-390	60	3	280	280	NUM
ftr-390	60	4	,	,	PUNCT
ftr-390	60	5	dec	dec	PROPN
ftr-390	60	6	.	.	PROPN
ftr-390	60	7	29	29	NUM
ftr-390	60	8	,	,	PUNCT
ftr-390	60	9	2006,2006	2006,2006	NUM
ftr-390	60	10	o.j	o.j	X
ftr-390	60	11	.	.	PUNCT
ftr-390	61	1	(	(	PUNCT
ftr-390	61	2	c	c	NOUN
ftr-390	61	3	321	321	NUM
ftr-390	61	4	)	)	PUNCT
ftr-390	62	1	e	e	X
ftr-390	62	2	/	/	SYM
ftr-390	62	3	i	i	PRON
ftr-390	63	1	[	[	X
ftr-390	63	2	hereinafter	hereinafter	NOUN
ftr-390	63	3	ec	ec	PROPN
ftr-390	63	4	treaty	treaty	PROPN
ftr-390	63	5	]	]	PUNCT
ftr-390	63	6	(	(	PUNCT
ftr-390	63	7	setting	set	VERB
ftr-390	63	8	forth	forth	ADP
ftr-390	63	9	fiscal	fiscal	ADJ
ftr-390	63	10	and	and	CCONJ
ftr-390	63	11	budgetary	budgetary	ADJ
ftr-390	63	12	rules	rule	NOUN
ftr-390	63	13	,	,	PUNCT
ftr-390	63	14	and	and	CCONJ
ftr-390	63	15	stating	state	VERB
ftr-390	63	16	that	that	SCONJ
ftr-390	63	17	the	the	DET
ftr-390	63	18	european	european	PROPN
ftr-390	63	19	union	union	PROPN
ftr-390	63	20	's	's	PART
ftr-390	63	21	"	"	PUNCT
ftr-390	63	22	budget	budget	NOUN
ftr-390	63	23	shall	shall	AUX
ftr-390	63	24	be	be	AUX
ftr-390	63	25	financed	finance	VERB
ftr-390	63	26	wholly	wholly	ADV
ftr-390	63	27	from	from	ADP
ftr-390	63	28	own	own	ADJ
ftr-390	63	29	resources	resource	NOUN
ftr-390	63	30	,	,	PUNCT
ftr-390	63	31	"	"	PUNCT
ftr-390	63	32	but	but	CCONJ
ftr-390	63	33	not	not	PART
ftr-390	63	34	conferring	confer	VERB
ftr-390	63	35	on	on	ADP
ftr-390	63	36	any	any	DET
ftr-390	63	37	eu	eu	PROPN
ftr-390	63	38	institution	institution	NOUN
ftr-390	63	39	the	the	DET
ftr-390	63	40	positive	positive	ADJ
ftr-390	63	41	right	right	NOUN
ftr-390	63	42	to	to	PART
ftr-390	63	43	tax	tax	VERB
ftr-390	63	44	)	)	PUNCT
ftr-390	63	45	.	.	PUNCT
ftr-390	64	1	10	10	NUM
ftr-390	64	2	.	.	PUNCT
ftr-390	65	1	i	i	PRON
ftr-390	65	2	d.	d.	PROPN
ftr-390	65	3	,	,	PUNCT
ftr-390	65	4	art	art	NOUN
ftr-390	65	5	.	.	PUNCT
ftr-390	66	1	94	94	NUM
ftr-390	66	2	.	.	X
ftr-390	67	1	11	11	NUM
ftr-390	67	2	.	.	PUNCT
ftr-390	68	1	i	i	PRON
ftr-390	68	2	d.	d.	PROPN
ftr-390	68	3	,	,	PUNCT
ftr-390	68	4	art	art	NOUN
ftr-390	68	5	.	.	PUNCT
ftr-390	69	1	5	5	X
ftr-390	69	2	.	.	PUNCT
ftr-390	70	1	[	[	X
ftr-390	70	2	vol	vol	NOUN
ftr-390	70	3	.	.	NOUN
ftr-390	70	4	8:7	8:7	NUM
ftr-390	70	5	common	common	ADJ
ftr-390	70	6	markets	market	NOUN
ftr-390	70	7	,	,	PUNCT
ftr-390	70	8	common	common	ADJ
ftr-390	70	9	tax	tax	NOUN
ftr-390	70	10	problems	problem	NOUN
ftr-390	70	11	free	free	ADJ
ftr-390	70	12	to	to	PART
ftr-390	70	13	determine	determine	VERB
ftr-390	70	14	both	both	PRON
ftr-390	70	15	the	the	DET
ftr-390	70	16	rates	rate	NOUN
ftr-390	70	17	of	of	ADP
ftr-390	70	18	tax	tax	NOUN
ftr-390	70	19	and	and	CCONJ
ftr-390	70	20	the	the	DET
ftr-390	70	21	taxable	taxable	ADJ
ftr-390	70	22	base	base	NOUN
ftr-390	70	23	.	.	PUNCT
ftr-390	71	1	as	as	ADP
ftr-390	71	2	a	a	DET
ftr-390	71	3	result	result	NOUN
ftr-390	71	4	,	,	PUNCT
ftr-390	71	5	a	a	DET
ftr-390	71	6	resident	resident	NOUN
ftr-390	71	7	of	of	ADP
ftr-390	71	8	france	france	PROPN
ftr-390	71	9	with	with	ADP
ftr-390	71	10	the	the	DET
ftr-390	71	11	same	same	ADJ
ftr-390	71	12	income	income	NOUN
ftr-390	71	13	from	from	ADP
ftr-390	71	14	the	the	DET
ftr-390	71	15	same	same	ADJ
ftr-390	71	16	sources	source	NOUN
ftr-390	71	17	as	as	ADP
ftr-390	71	18	a	a	DET
ftr-390	71	19	resident	resident	NOUN
ftr-390	71	20	of	of	ADP
ftr-390	71	21	estonia	estonia	PROPN
ftr-390	71	22	may	may	AUX
ftr-390	71	23	be	be	AUX
ftr-390	71	24	subject	subject	ADJ
ftr-390	71	25	to	to	ADP
ftr-390	71	26	vastly	vastly	ADV
ftr-390	71	27	different	different	ADJ
ftr-390	71	28	taxes	taxis	NOUN
ftr-390	71	29	.	.	PUNCT
ftr-390	72	1	while	while	SCONJ
ftr-390	72	2	the	the	DET
ftr-390	72	3	federal	federal	ADJ
ftr-390	72	4	government	government	NOUN
ftr-390	72	5	collects	collect	VERB
ftr-390	72	6	two	two	NUM
ftr-390	72	7	-	-	PUNCT
ftr-390	72	8	thirds	third	NOUN
ftr-390	72	9	of	of	ADP
ftr-390	72	10	annual	annual	ADJ
ftr-390	72	11	taxes	taxis	NOUN
ftr-390	72	12	in	in	ADP
ftr-390	72	13	the	the	DET
ftr-390	72	14	united	united	PROPN
ftr-390	72	15	states	states	PROPN
ftr-390	72	16	,	,	PUNCT
ftr-390	72	17	in	in	ADP
ftr-390	72	18	europe	europe	PROPN
ftr-390	72	19	,	,	PUNCT
ftr-390	72	20	the	the	DET
ftr-390	72	21	member	member	NOUN
ftr-390	72	22	states	state	NOUN
ftr-390	72	23	collect	collect	VERB
ftr-390	72	24	virtually	virtually	ADV
ftr-390	72	25	all	all	PRON
ftr-390	72	26	taxes	taxis	NOUN
ftr-390	72	27	.	.	PUNCT
ftr-390	73	1	2	2	NUM
ftr-390	73	2	notably	notably	ADV
ftr-390	73	3	,	,	PUNCT
ftr-390	73	4	the	the	DET
ftr-390	73	5	formation	formation	NOUN
ftr-390	73	6	of	of	ADP
ftr-390	73	7	the	the	DET
ftr-390	73	8	united	united	PROPN
ftr-390	73	9	states	states	PROPN
ftr-390	73	10	predated	predate	VERB
ftr-390	73	11	the	the	DET
ftr-390	73	12	advent	advent	NOUN
ftr-390	73	13	of	of	ADP
ftr-390	73	14	the	the	DET
ftr-390	73	15	state	state	NOUN
ftr-390	73	16	income	income	NOUN
ftr-390	73	17	taxes	taxis	NOUN
ftr-390	73	18	,	,	PUNCT
ftr-390	73	19	13	13	NUM
ftr-390	73	20	whereas	whereas	SCONJ
ftr-390	73	21	member	member	NOUN
ftr-390	73	22	state	state	NOUN
ftr-390	73	23	tax	tax	NOUN
ftr-390	73	24	systems	system	NOUN
ftr-390	73	25	were	be	AUX
ftr-390	73	26	in	in	ADP
ftr-390	73	27	place	place	NOUN
ftr-390	73	28	well	well	ADV
ftr-390	73	29	before	before	ADP
ftr-390	73	30	the	the	DET
ftr-390	73	31	formation	formation	NOUN
ftr-390	73	32	of	of	ADP
ftr-390	73	33	the	the	DET
ftr-390	73	34	european	european	PROPN
ftr-390	73	35	union	union	PROPN
ftr-390	73	36	.	.	PUNCT
ftr-390	74	1	this	this	DET
ftr-390	74	2	difference	difference	NOUN
ftr-390	74	3	may	may	AUX
ftr-390	74	4	affect	affect	VERB
ftr-390	74	5	the	the	DET
ftr-390	74	6	degree	degree	NOUN
ftr-390	74	7	of	of	ADP
ftr-390	74	8	resistance	resistance	NOUN
ftr-390	74	9	in	in	ADP
ftr-390	74	10	each	each	DET
ftr-390	74	11	region	region	NOUN
ftr-390	74	12	to	to	ADP
ftr-390	74	13	involvement	involvement	NOUN
ftr-390	74	14	by	by	ADP
ftr-390	74	15	the	the	DET
ftr-390	74	16	central	central	ADJ
ftr-390	74	17	government	government	NOUN
ftr-390	74	18	in	in	ADP
ftr-390	74	19	state	state	NOUN
ftr-390	74	20	tax	tax	NOUN
ftr-390	74	21	policy	policy	NOUN
ftr-390	74	22	.	.	PUNCT
ftr-390	75	1	despite	despite	SCONJ
ftr-390	75	2	these	these	DET
ftr-390	75	3	differences	difference	NOUN
ftr-390	75	4	in	in	ADP
ftr-390	75	5	the	the	DET
ftr-390	75	6	structure	structure	NOUN
ftr-390	75	7	of	of	ADP
ftr-390	75	8	government	government	NOUN
ftr-390	75	9	and	and	CCONJ
ftr-390	75	10	the	the	DET
ftr-390	75	11	division	division	NOUN
ftr-390	75	12	of	of	ADP
ftr-390	75	13	tax	tax	NOUN
ftr-390	75	14	powers	power	NOUN
ftr-390	75	15	,	,	PUNCT
ftr-390	75	16	certain	certain	ADJ
ftr-390	75	17	tax	tax	NOUN
ftr-390	75	18	issues	issue	NOUN
ftr-390	75	19	in	in	ADP
ftr-390	75	20	the	the	DET
ftr-390	75	21	united	united	PROPN
ftr-390	75	22	states	states	PROPN
ftr-390	75	23	and	and	CCONJ
ftr-390	75	24	the	the	DET
ftr-390	75	25	european	european	PROPN
ftr-390	75	26	union	union	PROPN
ftr-390	75	27	are	be	AUX
ftr-390	75	28	similar	similar	ADJ
ftr-390	75	29	.	.	PUNCT
ftr-390	76	1	these	these	PRON
ftr-390	76	2	include	include	VERB
ftr-390	76	3	questions	question	NOUN
ftr-390	76	4	of	of	ADP
ftr-390	76	5	horizontal	horizontal	ADJ
ftr-390	76	6	federalism	federalism	NOUN
ftr-390	76	7	involving	involve	VERB
ftr-390	76	8	how	how	SCONJ
ftr-390	76	9	membership	membership	NOUN
ftr-390	76	10	in	in	ADP
ftr-390	76	11	the	the	DET
ftr-390	76	12	common	common	ADJ
ftr-390	76	13	market	market	NOUN
ftr-390	76	14	affects	affect	VERB
ftr-390	76	15	the	the	DET
ftr-390	76	16	interaction	interaction	NOUN
ftr-390	76	17	of	of	ADP
ftr-390	76	18	the	the	DET
ftr-390	76	19	states	state	NOUN
ftr-390	76	20	with	with	ADP
ftr-390	76	21	each	each	DET
ftr-390	76	22	other	other	ADJ
ftr-390	76	23	and	and	CCONJ
ftr-390	76	24	with	with	ADP
ftr-390	76	25	each	each	DET
ftr-390	76	26	other	other	ADJ
ftr-390	76	27	's	's	PART
ftr-390	76	28	residents	resident	NOUN
ftr-390	76	29	.	.	PUNCT
ftr-390	77	1	for	for	ADP
ftr-390	77	2	example	example	NOUN
ftr-390	77	3	,	,	PUNCT
ftr-390	77	4	both	both	CCONJ
ftr-390	77	5	the	the	DET
ftr-390	77	6	ec	ec	PROPN
ftr-390	77	7	treaty	treaty	NOUN
ftr-390	77	8	and	and	CCONJ
ftr-390	77	9	the	the	DET
ftr-390	77	10	u.s	u.s	PROPN
ftr-390	77	11	.	.	PROPN
ftr-390	77	12	constitution	constitution	PROPN
ftr-390	77	13	have	have	AUX
ftr-390	77	14	been	be	AUX
ftr-390	77	15	interpreted	interpret	VERB
ftr-390	77	16	to	to	PART
ftr-390	77	17	ban	ban	VERB
ftr-390	77	18	discriminatory	discriminatory	ADJ
ftr-390	77	19	taxation	taxation	NOUN
ftr-390	77	20	by	by	ADP
ftr-390	77	21	the	the	DET
ftr-390	77	22	states	state	NOUN
ftr-390	77	23	.	.	PUNCT
ftr-390	78	1	this	this	PRON
ftr-390	78	2	means	mean	VERB
ftr-390	78	3	that	that	SCONJ
ftr-390	78	4	states	state	NOUN
ftr-390	78	5	generally	generally	ADV
ftr-390	78	6	can	can	AUX
ftr-390	78	7	not	not	PART
ftr-390	78	8	treat	treat	VERB
ftr-390	78	9	interstate	interstate	ADJ
ftr-390	78	10	or	or	CCONJ
ftr-390	78	11	intracommunity	intracommunity	NOUN
ftr-390	78	12	commerce	commerce	NOUN
ftr-390	78	13	worse	bad	ADJ
ftr-390	78	14	for	for	ADP
ftr-390	78	15	tax	tax	NOUN
ftr-390	78	16	purposes	purpose	NOUN
ftr-390	78	17	than	than	SCONJ
ftr-390	78	18	they	they	PRON
ftr-390	78	19	treat	treat	VERB
ftr-390	78	20	purely	purely	ADV
ftr-390	78	21	domestic	domestic	ADJ
ftr-390	78	22	commerce	commerce	NOUN
ftr-390	78	23	.	.	PUNCT
ftr-390	79	1	the	the	DET
ftr-390	79	2	ban	ban	NOUN
ftr-390	79	3	on	on	ADP
ftr-390	79	4	discriminatory	discriminatory	ADJ
ftr-390	79	5	state	state	NOUN
ftr-390	79	6	taxation	taxation	NOUN
ftr-390	79	7	represents	represent	VERB
ftr-390	79	8	a	a	DET
ftr-390	79	9	significant	significant	ADJ
ftr-390	79	10	constraint	constraint	NOUN
ftr-390	79	11	on	on	ADP
ftr-390	79	12	state	state	NOUN
ftr-390	79	13	tax	tax	NOUN
ftr-390	79	14	power	power	NOUN
ftr-390	79	15	.	.	PUNCT
ftr-390	80	1	additionally	additionally	ADV
ftr-390	80	2	,	,	PUNCT
ftr-390	80	3	since	since	SCONJ
ftr-390	80	4	neither	neither	CCONJ
ftr-390	80	5	the	the	DET
ftr-390	80	6	u.s	u.s	PROPN
ftr-390	80	7	.	.	PROPN
ftr-390	80	8	states	state	NOUN
ftr-390	80	9	nor	nor	CCONJ
ftr-390	80	10	the	the	DET
ftr-390	80	11	eu	eu	PROPN
ftr-390	80	12	member	member	PROPN
ftr-390	80	13	states	state	NOUN
ftr-390	80	14	entirely	entirely	ADV
ftr-390	80	15	surrendered	surrender	VERB
ftr-390	80	16	their	their	PRON
ftr-390	80	17	tax	tax	NOUN
ftr-390	80	18	sovereignty	sovereignty	NOUN
ftr-390	80	19	when	when	SCONJ
ftr-390	80	20	joining	join	VERB
ftr-390	80	21	their	their	PRON
ftr-390	80	22	respective	respective	ADJ
ftr-390	80	23	unions	union	NOUN
ftr-390	80	24	,	,	PUNCT
ftr-390	80	25	vertical	vertical	ADJ
ftr-390	80	26	federalism	federalism	NOUN
ftr-390	80	27	questions	question	NOUN
ftr-390	80	28	also	also	ADV
ftr-390	80	29	arise	arise	VERB
ftr-390	80	30	concerning	concern	VERB
ftr-390	80	31	which	which	DET
ftr-390	80	32	level	level	NOUN
ftr-390	80	33	of	of	ADP
ftr-390	80	34	government	government	NOUN
ftr-390	80	35	is	be	AUX
ftr-390	80	36	better	well	ADV
ftr-390	80	37	suited	suited	ADJ
ftr-390	80	38	or	or	CCONJ
ftr-390	80	39	legally	legally	ADV
ftr-390	80	40	entitled	entitle	VERB
ftr-390	80	41	to	to	PART
ftr-390	80	42	engage	engage	VERB
ftr-390	80	43	in	in	ADP
ftr-390	80	44	certain	certain	ADJ
ftr-390	80	45	tax	tax	NOUN
ftr-390	80	46	functions	function	NOUN
ftr-390	80	47	.	.	PUNCT
ftr-390	81	1	4	4	NUM
ftr-390	81	2	in	in	ADP
ftr-390	81	3	the	the	DET
ftr-390	81	4	european	european	PROPN
ftr-390	81	5	union	union	PROPN
ftr-390	81	6	,	,	PUNCT
ftr-390	81	7	which	which	PRON
ftr-390	81	8	is	be	AUX
ftr-390	81	9	not	not	PART
ftr-390	81	10	a	a	DET
ftr-390	81	11	true	true	ADJ
ftr-390	81	12	fiscal	fiscal	ADJ
ftr-390	81	13	federal	federal	ADJ
ftr-390	81	14	system	system	NOUN
ftr-390	81	15	,	,	PUNCT
ftr-390	81	16	5	5	NUM
ftr-390	81	17	and	and	CCONJ
ftr-390	81	18	in	in	ADP
ftr-390	81	19	which	which	PRON
ftr-390	81	20	the	the	DET
ftr-390	81	21	central	central	ADJ
ftr-390	81	22	government	government	NOUN
ftr-390	81	23	has	have	VERB
ftr-390	81	24	virtually	virtually	ADV
ftr-390	81	25	no	no	DET
ftr-390	81	26	tax	tax	NOUN
ftr-390	81	27	powers	power	NOUN
ftr-390	81	28	and	and	CCONJ
ftr-390	81	29	a	a	DET
ftr-390	81	30	relatively	relatively	ADV
ftr-390	81	31	small	small	ADJ
ftr-390	81	32	budget	budget	NOUN
ftr-390	81	33	,	,	PUNCT
ftr-390	81	34	vertical	vertical	ADJ
ftr-390	81	35	federalism	federalism	NOUN
ftr-390	81	36	questions	question	NOUN
ftr-390	81	37	principally	principally	ADV
ftr-390	81	38	concern	concern	VERB
ftr-390	81	39	such	such	ADJ
ftr-390	81	40	issues	issue	NOUN
ftr-390	81	41	as	as	ADP
ftr-390	81	42	whether	whether	SCONJ
ftr-390	81	43	the	the	DET
ftr-390	81	44	member	member	NOUN
ftr-390	81	45	states	state	NOUN
ftr-390	81	46	should	should	AUX
ftr-390	81	47	negotiate	negotiate	VERB
ftr-390	81	48	bilateral	bilateral	ADJ
ftr-390	81	49	tax	tax	NOUN
ftr-390	81	50	treaties	treaty	NOUN
ftr-390	81	51	directly	directly	ADV
ftr-390	81	52	with	with	ADP
ftr-390	81	53	each	each	DET
ftr-390	81	54	other	other	ADJ
ftr-390	81	55	and	and	CCONJ
ftr-390	81	56	third	third	ADJ
ftr-390	81	57	countries	country	NOUN
ftr-390	81	58	,	,	PUNCT
ftr-390	81	59	or	or	CCONJ
ftr-390	81	60	whether	whether	SCONJ
ftr-390	81	61	that	that	DET
ftr-390	81	62	task	task	NOUN
ftr-390	81	63	should	should	AUX
ftr-390	81	64	be	be	AUX
ftr-390	81	65	performed	perform	VERB
ftr-390	81	66	by	by	ADP
ftr-390	81	67	the	the	DET
ftr-390	81	68	12	12	NUM
ftr-390	81	69	.	.	PUNCT
ftr-390	82	1	much	much	ADJ
ftr-390	82	2	of	of	ADP
ftr-390	82	3	the	the	DET
ftr-390	82	4	budget	budget	NOUN
ftr-390	82	5	of	of	ADP
ftr-390	82	6	the	the	DET
ftr-390	82	7	european	european	PROPN
ftr-390	82	8	union	union	PROPN
ftr-390	82	9	is	be	AUX
ftr-390	82	10	pre	pre	ADJ
ftr-390	82	11	-	-	ADJ
ftr-390	82	12	committed	committed	ADJ
ftr-390	82	13	to	to	ADP
ftr-390	82	14	agricultural	agricultural	ADJ
ftr-390	82	15	subsidies	subsidy	NOUN
ftr-390	82	16	.	.	PUNCT
ftr-390	83	1	see	see	VERB
ftr-390	83	2	references	reference	NOUN
ftr-390	83	3	in	in	ADP
ftr-390	83	4	supra	supra	PROPN
ftr-390	83	5	note	note	PROPN
ftr-390	83	6	8	8	NUM
ftr-390	83	7	.	.	NOUN
ftr-390	83	8	13	13	NUM
ftr-390	83	9	.	.	PUNCT
ftr-390	84	1	see	see	VERB
ftr-390	84	2	hellerstein	hellerstein	NOUN
ftr-390	84	3	&	&	CCONJ
ftr-390	84	4	mclure	mclure	NOUN
ftr-390	84	5	,	,	PUNCT
ftr-390	84	6	supra	supra	PROPN
ftr-390	84	7	note	note	NOUN
ftr-390	84	8	2	2	NUM
ftr-390	84	9	,	,	PUNCT
ftr-390	84	10	96	96	NUM
ftr-390	84	11	-	-	SYM
ftr-390	84	12	98	98	NUM
ftr-390	84	13	(	(	PUNCT
ftr-390	84	14	discussing	discuss	VERB
ftr-390	84	15	what	what	PRON
ftr-390	84	16	they	they	PRON
ftr-390	84	17	call	call	VERB
ftr-390	84	18	the	the	DET
ftr-390	84	19	"	"	PUNCT
ftr-390	84	20	implications	implication	NOUN
ftr-390	84	21	of	of	ADP
ftr-390	84	22	nationhood	nationhood	NOUN
ftr-390	84	23	"	"	PUNCT
ftr-390	84	24	on	on	ADP
ftr-390	84	25	the	the	DET
ftr-390	84	26	limits	limit	NOUN
ftr-390	84	27	of	of	ADP
ftr-390	84	28	the	the	DET
ftr-390	84	29	comparison	comparison	NOUN
ftr-390	84	30	between	between	ADP
ftr-390	84	31	u.s	u.s	PROPN
ftr-390	84	32	.	.	PROPN
ftr-390	84	33	state	state	NOUN
ftr-390	84	34	taxation	taxation	PROPN
ftr-390	84	35	and	and	CCONJ
ftr-390	84	36	eu	eu	PROPN
ftr-390	84	37	member	member	NOUN
ftr-390	84	38	state	state	PROPN
ftr-390	84	39	taxation	taxation	PROPN
ftr-390	84	40	)	)	PUNCT
ftr-390	84	41	.	.	PUNCT
ftr-390	85	1	14	14	NUM
ftr-390	85	2	.	.	PUNCT
ftr-390	86	1	for	for	ADP
ftr-390	86	2	more	more	ADJ
ftr-390	86	3	on	on	ADP
ftr-390	86	4	tax	tax	NOUN
ftr-390	86	5	assignment	assignment	NOUN
ftr-390	86	6	and	and	CCONJ
ftr-390	86	7	fiscal	fiscal	ADJ
ftr-390	86	8	federalism	federalism	NOUN
ftr-390	86	9	issues	issue	NOUN
ftr-390	86	10	generally	generally	ADV
ftr-390	86	11	,	,	PUNCT
ftr-390	86	12	see	see	VERB
ftr-390	86	13	robert	robert	PROPN
ftr-390	86	14	p.	p.	PROPN
ftr-390	86	15	inman	inman	PROPN
ftr-390	86	16	&	&	CCONJ
ftr-390	86	17	daniel	daniel	PROPN
ftr-390	86	18	l.	l.	PROPN
ftr-390	86	19	rubinfeld	rubinfeld	PROPN
ftr-390	86	20	,	,	PUNCT
ftr-390	86	21	designing	design	VERB
ftr-390	86	22	tax	tax	NOUN
ftr-390	86	23	policy	policy	NOUN
ftr-390	86	24	in	in	ADP
ftr-390	86	25	federalist	federalist	ADJ
ftr-390	86	26	economies	economy	NOUN
ftr-390	86	27	:	:	PUNCT
ftr-390	86	28	an	an	DET
ftr-390	86	29	overview	overview	NOUN
ftr-390	86	30	,	,	PUNCT
ftr-390	86	31	60	60	NUM
ftr-390	86	32	j.	j.	PROPN
ftr-390	86	33	pub	pub	PROPN
ftr-390	86	34	.	.	PUNCT
ftr-390	87	1	econ	econ	PROPN
ftr-390	87	2	.	.	PUNCT
ftr-390	88	1	307	307	NUM
ftr-390	88	2	(	(	PUNCT
ftr-390	88	3	1996	1996	NUM
ftr-390	88	4	)	)	PUNCT
ftr-390	88	5	.	.	PUNCT
ftr-390	89	1	15	15	X
ftr-390	89	2	.	.	PUNCT
ftr-390	90	1	in	in	ADP
ftr-390	90	2	1996	1996	NUM
ftr-390	90	3	,	,	PUNCT
ftr-390	90	4	professor	professor	NOUN
ftr-390	90	5	lerke	lerke	PROPN
ftr-390	90	6	osterloh	osterloh	PROPN
ftr-390	90	7	recounted	recount	VERB
ftr-390	90	8	french	french	ADJ
ftr-390	90	9	president	president	PROPN
ftr-390	90	10	jacques	jacques	PROPN
ftr-390	90	11	chirac	chirac	PROPN
ftr-390	90	12	's	's	PART
ftr-390	90	13	view	view	NOUN
ftr-390	90	14	that	that	SCONJ
ftr-390	90	15	"	"	PUNCT
ftr-390	90	16	the	the	DET
ftr-390	90	17	union	union	NOUN
ftr-390	90	18	is	be	AUX
ftr-390	90	19	neither	neither	CCONJ
ftr-390	90	20	a	a	DET
ftr-390	90	21	federation	federation	NOUN
ftr-390	90	22	in	in	ADP
ftr-390	90	23	the	the	DET
ftr-390	90	24	german	german	ADJ
ftr-390	90	25	sense	sense	NOUN
ftr-390	90	26	nor	nor	CCONJ
ftr-390	90	27	simply	simply	ADV
ftr-390	90	28	a	a	DET
ftr-390	90	29	free	free	ADJ
ftr-390	90	30	-	-	PUNCT
ftr-390	90	31	trade	trade	NOUN
ftr-390	90	32	area	area	NOUN
ftr-390	90	33	as	as	SCONJ
ftr-390	90	34	the	the	DET
ftr-390	90	35	british	british	ADJ
ftr-390	90	36	government	government	NOUN
ftr-390	90	37	wishes	wish	VERB
ftr-390	90	38	,	,	PUNCT
ftr-390	90	39	and	and	CCONJ
ftr-390	90	40	some	some	DET
ftr-390	90	41	aspects	aspect	NOUN
ftr-390	90	42	of	of	ADP
ftr-390	90	43	the	the	DET
ftr-390	90	44	fiscal	fiscal	ADJ
ftr-390	90	45	constitution	constitution	NOUN
ftr-390	90	46	,	,	PUNCT
ftr-390	90	47	but	but	CCONJ
ftr-390	90	48	not	not	PART
ftr-390	90	49	all	all	PRON
ftr-390	90	50	of	of	ADP
ftr-390	90	51	them	they	PRON
ftr-390	90	52	,	,	PUNCT
ftr-390	90	53	seem	seem	VERB
ftr-390	90	54	to	to	PART
ftr-390	90	55	confirm	confirm	VERB
ftr-390	90	56	this	this	DET
ftr-390	90	57	statement	statement	NOUN
ftr-390	90	58	.	.	PUNCT
ftr-390	90	59	"	"	PUNCT
ftr-390	91	1	osterloh	osterloh	PROPN
ftr-390	91	2	,	,	PUNCT
ftr-390	91	3	supra	supra	PROPN
ftr-390	91	4	note	note	NOUN
ftr-390	91	5	8	8	NUM
ftr-390	91	6	,	,	PUNCT
ftr-390	91	7	at	at	ADP
ftr-390	91	8	521	521	NUM
ftr-390	91	9	.	.	PUNCT
ftr-390	91	10	osterloh	osterloh	PROPN
ftr-390	91	11	concluded	conclude	VERB
ftr-390	91	12	that	that	SCONJ
ftr-390	91	13	"	"	PUNCT
ftr-390	91	14	the	the	DET
ftr-390	91	15	tax	tax	NOUN
ftr-390	91	16	laws	law	NOUN
ftr-390	91	17	within	within	ADP
ftr-390	91	18	the	the	DET
ftr-390	91	19	eu	eu	PROPN
ftr-390	91	20	are	be	AUX
ftr-390	91	21	characteristic	characteristic	ADJ
ftr-390	91	22	more	more	ADJ
ftr-390	91	23	of	of	ADP
ftr-390	91	24	a	a	DET
ftr-390	91	25	free	free	ADJ
ftr-390	91	26	trade	trade	NOUN
ftr-390	91	27	zone	zone	NOUN
ftr-390	91	28	than	than	ADP
ftr-390	91	29	a	a	DET
ftr-390	91	30	federation	federation	NOUN
ftr-390	91	31	.	.	PUNCT
ftr-390	91	32	"	"	PUNCT
ftr-390	92	1	i	i	PRON
ftr-390	92	2	d.	d.	PROPN
ftr-390	92	3	at	at	ADP
ftr-390	92	4	529	529	NUM
ftr-390	92	5	.	.	PUNCT
ftr-390	93	1	2007	2007	NUM
ftr-390	93	2	]	]	PUNCT
ftr-390	93	3	florida	florida	PROPN
ftr-390	93	4	tax	tax	PROPN
ftr-390	93	5	review	review	NOUN
ftr-390	93	6	community	community	NOUN
ftr-390	93	7	,	,	PUNCT
ftr-390	93	8	which	which	PRON
ftr-390	93	9	could	could	AUX
ftr-390	93	10	negotiate	negotiate	VERB
ftr-390	93	11	bilateral	bilateral	ADJ
ftr-390	93	12	tax	tax	NOUN
ftr-390	93	13	treaties	treaty	NOUN
ftr-390	93	14	with	with	ADP
ftr-390	93	15	third	third	ADJ
ftr-390	93	16	countries	country	NOUN
ftr-390	93	17	on	on	ADP
ftr-390	93	18	behalf	behalf	NOUN
ftr-390	93	19	of	of	ADP
ftr-390	93	20	the	the	DET
ftr-390	93	21	whole	whole	ADJ
ftr-390	93	22	european	european	PROPN
ftr-390	93	23	union	union	PROPN
ftr-390	93	24	.	.	PUNCT
ftr-390	94	1	the	the	PRON
ftr-390	94	2	u.s	u.s	PROPN
ftr-390	94	3	.	.	PROPN
ftr-390	94	4	and	and	CCONJ
ftr-390	94	5	eu	eu	PROPN
ftr-390	94	6	states	state	NOUN
ftr-390	94	7	also	also	ADV
ftr-390	94	8	share	share	VERB
ftr-390	94	9	challenges	challenge	NOUN
ftr-390	94	10	facing	face	VERB
ftr-390	94	11	any	any	DET
ftr-390	94	12	state	state	NOUN
ftr-390	94	13	operating	operate	VERB
ftr-390	94	14	in	in	ADP
ftr-390	94	15	a	a	DET
ftr-390	94	16	multi	multi	ADJ
ftr-390	94	17	-	-	ADJ
ftr-390	94	18	jurisdictional	jurisdictional	ADJ
ftr-390	94	19	tax	tax	NOUN
ftr-390	94	20	setting	setting	NOUN
ftr-390	94	21	.	.	PUNCT
ftr-390	95	1	among	among	ADP
ftr-390	95	2	these	these	DET
ftr-390	95	3	challenges	challenge	NOUN
ftr-390	95	4	are	be	AUX
ftr-390	95	5	tax	tax	NOUN
ftr-390	95	6	competition	competition	NOUN
ftr-390	95	7	,	,	PUNCT
ftr-390	95	8	allocation	allocation	NOUN
ftr-390	95	9	of	of	ADP
ftr-390	95	10	taxable	taxable	ADJ
ftr-390	95	11	income	income	NOUN
ftr-390	95	12	in	in	ADP
ftr-390	95	13	light	light	NOUN
ftr-390	95	14	of	of	ADP
ftr-390	95	15	the	the	DET
ftr-390	95	16	fact	fact	NOUN
ftr-390	95	17	that	that	SCONJ
ftr-390	95	18	the	the	DET
ftr-390	95	19	geographic	geographic	ADJ
ftr-390	95	20	"	"	PUNCT
ftr-390	95	21	source	source	NOUN
ftr-390	95	22	"	"	PUNCT
ftr-390	95	23	of	of	ADP
ftr-390	95	24	an	an	DET
ftr-390	95	25	item	item	NOUN
ftr-390	95	26	of	of	ADP
ftr-390	95	27	income	income	NOUN
ftr-390	95	28	may	may	AUX
ftr-390	95	29	be	be	AUX
ftr-390	95	30	uncertain	uncertain	ADJ
ftr-390	95	31	,	,	PUNCT
ftr-390	95	32	and	and	CCONJ
ftr-390	95	33	avoidance	avoidance	NOUN
ftr-390	95	34	of	of	ADP
ftr-390	95	35	double	double	ADJ
ftr-390	95	36	taxation	taxation	NOUN
ftr-390	95	37	.	.	PUNCT
ftr-390	96	1	these	these	DET
ftr-390	96	2	challenges	challenge	NOUN
ftr-390	96	3	may	may	AUX
ftr-390	96	4	be	be	AUX
ftr-390	96	5	especially	especially	ADV
ftr-390	96	6	acute	acute	ADJ
ftr-390	96	7	in	in	ADP
ftr-390	96	8	the	the	DET
ftr-390	96	9	u.s	u.s	PROPN
ftr-390	96	10	.	.	PROPN
ftr-390	96	11	and	and	CCONJ
ftr-390	96	12	eu	eu	PROPN
ftr-390	96	13	common	common	ADJ
ftr-390	96	14	markets	market	NOUN
ftr-390	96	15	due	due	ADJ
ftr-390	96	16	to	to	ADP
ftr-390	96	17	extensive	extensive	ADJ
ftr-390	96	18	interstate	interstate	ADJ
ftr-390	96	19	investment	investment	NOUN
ftr-390	96	20	and	and	CCONJ
ftr-390	96	21	economic	economic	ADJ
ftr-390	96	22	activity.16	activity.16	PROPN
ftr-390	96	23	the	the	DET
ftr-390	96	24	purpose	purpose	NOUN
ftr-390	96	25	of	of	ADP
ftr-390	96	26	this	this	DET
ftr-390	96	27	essay	essay	NOUN
ftr-390	96	28	is	be	AUX
ftr-390	96	29	to	to	PART
ftr-390	96	30	identify	identify	VERB
ftr-390	96	31	some	some	PRON
ftr-390	96	32	of	of	ADP
ftr-390	96	33	the	the	DET
ftr-390	96	34	tax	tax	NOUN
ftr-390	96	35	problems	problem	NOUN
ftr-390	96	36	common	common	ADJ
ftr-390	96	37	to	to	ADP
ftr-390	96	38	both	both	CCONJ
ftr-390	96	39	the	the	DET
ftr-390	96	40	united	united	PROPN
ftr-390	96	41	states	states	PROPN
ftr-390	96	42	and	and	CCONJ
ftr-390	96	43	the	the	DET
ftr-390	96	44	european	european	PROPN
ftr-390	96	45	union	union	PROPN
ftr-390	96	46	and	and	CCONJ
ftr-390	96	47	to	to	PART
ftr-390	96	48	explore	explore	VERB
ftr-390	96	49	potential	potential	ADJ
ftr-390	96	50	solutions	solution	NOUN
ftr-390	96	51	.	.	PUNCT
ftr-390	97	1	as	as	SCONJ
ftr-390	97	2	the	the	DET
ftr-390	97	3	length	length	NOUN
ftr-390	97	4	of	of	ADP
ftr-390	97	5	the	the	DET
ftr-390	97	6	essay	essay	NOUN
ftr-390	97	7	suggests	suggest	VERB
ftr-390	97	8	,	,	PUNCT
ftr-390	97	9	i	i	PRON
ftr-390	97	10	do	do	AUX
ftr-390	97	11	not	not	PART
ftr-390	97	12	purport	purport	VERB
ftr-390	97	13	to	to	PART
ftr-390	97	14	discuss	discuss	VERB
ftr-390	97	15	comprehensively	comprehensively	ADV
ftr-390	97	16	each	each	DET
ftr-390	97	17	topic	topic	NOUN
ftr-390	97	18	,	,	PUNCT
ftr-390	97	19	or	or	CCONJ
ftr-390	97	20	to	to	PART
ftr-390	97	21	cover	cover	VERB
ftr-390	97	22	every	every	DET
ftr-390	97	23	tax	tax	NOUN
ftr-390	97	24	challenge	challenge	NOUN
ftr-390	97	25	common	common	ADJ
ftr-390	97	26	to	to	ADP
ftr-390	97	27	the	the	DET
ftr-390	97	28	united	united	PROPN
ftr-390	97	29	states	states	PROPN
ftr-390	97	30	and	and	CCONJ
ftr-390	97	31	european	european	PROPN
ftr-390	97	32	union	union	PROPN
ftr-390	97	33	.	.	PUNCT
ftr-390	98	1	7	7	NUM
ftr-390	98	2	instead	instead	ADV
ftr-390	98	3	,	,	PUNCT
ftr-390	98	4	my	my	PRON
ftr-390	98	5	hope	hope	NOUN
ftr-390	98	6	is	be	AUX
ftr-390	98	7	that	that	SCONJ
ftr-390	98	8	this	this	DET
ftr-390	98	9	essay	essay	NOUN
ftr-390	98	10	will	will	AUX
ftr-390	98	11	become	become	VERB
ftr-390	98	12	part	part	NOUN
ftr-390	98	13	of	of	ADP
ftr-390	98	14	the	the	DET
ftr-390	98	15	ongoing	ongoing	ADJ
ftr-390	98	16	trans	trans	ADJ
ftr-390	98	17	-	-	ADJ
ftr-390	98	18	atlantic	atlantic	ADJ
ftr-390	98	19	dialog	dialog	NOUN
ftr-390	98	20	concerning	concern	VERB
ftr-390	98	21	our	our	PRON
ftr-390	98	22	common	common	ADJ
ftr-390	98	23	tax	tax	NOUN
ftr-390	98	24	problems	problem	NOUN
ftr-390	98	25	and	and	CCONJ
ftr-390	98	26	solutions	solution	NOUN
ftr-390	98	27	that	that	PRON
ftr-390	98	28	may	may	AUX
ftr-390	98	29	work	work	VERB
ftr-390	98	30	in	in	ADP
ftr-390	98	31	both	both	DET
ftr-390	98	32	places	place	NOUN
ftr-390	98	33	.	.	PUNCT
ftr-390	98	34	'	'	PUNCT
ftr-390	98	35	"	"	PUNCT
ftr-390	98	36	of	of	ADP
ftr-390	98	37	course	course	NOUN
ftr-390	98	38	,	,	PUNCT
ftr-390	98	39	the	the	DET
ftr-390	98	40	significant	significant	ADJ
ftr-390	98	41	differences	difference	NOUN
ftr-390	98	42	between	between	ADP
ftr-390	98	43	the	the	DET
ftr-390	98	44	united	united	PROPN
ftr-390	98	45	states	states	PROPN
ftr-390	98	46	and	and	CCONJ
ftr-390	98	47	the	the	DET
ftr-390	98	48	european	european	PROPN
ftr-390	98	49	union	union	PROPN
ftr-390	98	50	mean	mean	VERB
ftr-390	98	51	that	that	SCONJ
ftr-390	98	52	tax	tax	NOUN
ftr-390	98	53	lessons	lesson	NOUN
ftr-390	98	54	learned	learn	VERB
ftr-390	98	55	in	in	ADP
ftr-390	98	56	one	one	NUM
ftr-390	98	57	jurisdiction	jurisdiction	NOUN
ftr-390	98	58	may	may	AUX
ftr-390	98	59	only	only	ADV
ftr-390	98	60	be	be	AUX
ftr-390	98	61	applied	apply	VERB
ftr-390	98	62	in	in	ADP
ftr-390	98	63	the	the	DET
ftr-390	98	64	other	other	ADJ
ftr-390	98	65	with	with	ADP
ftr-390	98	66	considerable	considerable	ADJ
ftr-390	98	67	caution	caution	NOUN
ftr-390	98	68	.	.	PUNCT
ftr-390	98	69	'	'	PUNCT
ftr-390	99	1	9	9	NUM
ftr-390	99	2	16	16	NUM
ftr-390	99	3	.	.	PUNCT
ftr-390	100	1	cf	cf	X
ftr-390	100	2	.	.	PUNCT
ftr-390	101	1	daniel	daniel	PROPN
ftr-390	101	2	shaviro	shaviro	PROPN
ftr-390	101	3	,	,	PUNCT
ftr-390	101	4	an	an	DET
ftr-390	101	5	economic	economic	ADJ
ftr-390	101	6	and	and	CCONJ
ftr-390	101	7	political	political	ADJ
ftr-390	101	8	look	look	NOUN
ftr-390	101	9	at	at	ADP
ftr-390	101	10	federalism	federalism	NOUN
ftr-390	101	11	in	in	ADP
ftr-390	101	12	taxation	taxation	NOUN
ftr-390	101	13	,	,	PUNCT
ftr-390	101	14	90	90	NUM
ftr-390	101	15	mich	mich	X
ftr-390	101	16	.	.	PUNCT
ftr-390	102	1	l.	l.	PROPN
ftr-390	102	2	rev	rev	AUX
ftr-390	102	3	.	.	PROPN
ftr-390	102	4	895	895	NUM
ftr-390	102	5	(	(	PUNCT
ftr-390	102	6	1992	1992	NUM
ftr-390	102	7	)	)	PUNCT
ftr-390	102	8	(	(	PUNCT
ftr-390	102	9	arguing	argue	VERB
ftr-390	102	10	that	that	SCONJ
ftr-390	102	11	the	the	DET
ftr-390	102	12	greater	great	ADJ
ftr-390	102	13	elasticity	elasticity	NOUN
ftr-390	102	14	of	of	ADP
ftr-390	102	15	response	response	NOUN
ftr-390	102	16	to	to	ADP
ftr-390	102	17	locational	locational	ADJ
ftr-390	102	18	tax	tax	NOUN
ftr-390	102	19	disparities	disparity	NOUN
ftr-390	102	20	in	in	ADP
ftr-390	102	21	the	the	DET
ftr-390	102	22	modem	modem	PROPN
ftr-390	102	23	united	united	PROPN
ftr-390	102	24	states	states	PROPN
ftr-390	102	25	,	,	PUNCT
ftr-390	102	26	as	as	SCONJ
ftr-390	102	27	compared	compare	VERB
ftr-390	102	28	to	to	ADP
ftr-390	102	29	the	the	DET
ftr-390	102	30	early	early	ADJ
ftr-390	102	31	united	united	ADJ
ftr-390	102	32	states	states	PROPN
ftr-390	102	33	,	,	PUNCT
ftr-390	102	34	means	mean	VERB
ftr-390	102	35	that	that	SCONJ
ftr-390	102	36	inefficiencies	inefficiency	NOUN
ftr-390	102	37	caused	cause	VERB
ftr-390	102	38	by	by	ADP
ftr-390	102	39	discriminatory	discriminatory	ADJ
ftr-390	102	40	taxes	taxis	NOUN
ftr-390	102	41	are	be	AUX
ftr-390	102	42	more	more	ADV
ftr-390	102	43	important	important	ADJ
ftr-390	102	44	today	today	NOUN
ftr-390	102	45	)	)	PUNCT
ftr-390	102	46	.	.	PUNCT
ftr-390	103	1	17	17	NUM
ftr-390	103	2	.	.	PUNCT
ftr-390	104	1	although	although	SCONJ
ftr-390	104	2	not	not	PART
ftr-390	104	3	covered	cover	VERB
ftr-390	104	4	in	in	ADP
ftr-390	104	5	this	this	DET
ftr-390	104	6	essay	essay	NOUN
ftr-390	104	7	,	,	PUNCT
ftr-390	104	8	many	many	ADJ
ftr-390	104	9	other	other	ADJ
ftr-390	104	10	tax	tax	NOUN
ftr-390	104	11	challenges	challenge	NOUN
ftr-390	104	12	common	common	ADJ
ftr-390	104	13	to	to	ADP
ftr-390	104	14	both	both	DET
ftr-390	104	15	regions	region	NOUN
ftr-390	104	16	come	come	VERB
ftr-390	104	17	to	to	ADP
ftr-390	104	18	mind	mind	NOUN
ftr-390	104	19	,	,	PUNCT
ftr-390	104	20	including	include	VERB
ftr-390	104	21	the	the	DET
ftr-390	104	22	treatment	treatment	NOUN
ftr-390	104	23	of	of	ADP
ftr-390	104	24	cross	cross	ADJ
ftr-390	104	25	-	-	ADJ
ftr-390	104	26	border	border	ADJ
ftr-390	104	27	dividends	dividend	NOUN
ftr-390	104	28	,	,	PUNCT
ftr-390	104	29	crossborder	crossborder	NOUN
ftr-390	104	30	loss	loss	NOUN
ftr-390	104	31	relief	relief	NOUN
ftr-390	104	32	,	,	PUNCT
ftr-390	104	33	dispute	dispute	NOUN
ftr-390	104	34	resolution	resolution	NOUN
ftr-390	104	35	mechanisms	mechanism	NOUN
ftr-390	104	36	for	for	ADP
ftr-390	104	37	unresolved	unresolved	ADJ
ftr-390	104	38	cases	case	NOUN
ftr-390	104	39	of	of	ADP
ftr-390	104	40	double	double	ADJ
ftr-390	104	41	taxation	taxation	NOUN
ftr-390	104	42	,	,	PUNCT
ftr-390	104	43	compliance	compliance	NOUN
ftr-390	104	44	issues	issue	NOUN
ftr-390	104	45	,	,	PUNCT
ftr-390	104	46	taxation	taxation	NOUN
ftr-390	104	47	of	of	ADP
ftr-390	104	48	electronic	electronic	ADJ
ftr-390	104	49	commerce	commerce	NOUN
ftr-390	104	50	,	,	PUNCT
ftr-390	104	51	and	and	CCONJ
ftr-390	104	52	so	so	ADV
ftr-390	104	53	on	on	ADV
ftr-390	104	54	.	.	PUNCT
ftr-390	105	1	of	of	ADP
ftr-390	105	2	particular	particular	ADJ
ftr-390	105	3	interest	interest	NOUN
ftr-390	105	4	in	in	ADP
ftr-390	105	5	the	the	DET
ftr-390	105	6	united	united	PROPN
ftr-390	105	7	states	states	PROPN
ftr-390	105	8	might	might	AUX
ftr-390	105	9	be	be	AUX
ftr-390	105	10	the	the	DET
ftr-390	105	11	european	european	ADJ
ftr-390	105	12	success	success	NOUN
ftr-390	105	13	at	at	ADP
ftr-390	105	14	harmonizing	harmonize	VERB
ftr-390	105	15	indirect	indirect	ADJ
ftr-390	105	16	taxes	taxis	NOUN
ftr-390	105	17	.	.	PUNCT
ftr-390	106	1	18	18	NUM
ftr-390	106	2	.	.	X
ftr-390	106	3	see	see	VERB
ftr-390	106	4	,	,	PUNCT
ftr-390	106	5	e.g.	e.g.	ADV
ftr-390	106	6	,	,	PUNCT
ftr-390	106	7	martin	martin	PROPN
ftr-390	106	8	sullivan	sullivan	PROPN
ftr-390	106	9	,	,	PUNCT
ftr-390	106	10	lessons	lesson	NOUN
ftr-390	106	11	from	from	ADP
ftr-390	106	12	europe	europe	PROPN
ftr-390	106	13	on	on	ADP
ftr-390	106	14	state	state	NOUN
ftr-390	106	15	corporate	corporate	ADJ
ftr-390	106	16	taxes	taxis	NOUN
ftr-390	106	17	,	,	PUNCT
ftr-390	106	18	40	40	NUM
ftr-390	106	19	state	state	NOUN
ftr-390	106	20	tax	tax	NOUN
ftr-390	106	21	notes	note	NOUN
ftr-390	106	22	407	407	NUM
ftr-390	106	23	(	(	PUNCT
ftr-390	106	24	2006	2006	NUM
ftr-390	106	25	)	)	PUNCT
ftr-390	106	26	;	;	PUNCT
ftr-390	106	27	hellerstein	hellerstein	NOUN
ftr-390	106	28	&	&	CCONJ
ftr-390	106	29	mclure	mclure	NOUN
ftr-390	106	30	,	,	PUNCT
ftr-390	106	31	supra	supra	PROPN
ftr-390	106	32	note	note	NOUN
ftr-390	106	33	2	2	NUM
ftr-390	106	34	.	.	NUM
ftr-390	106	35	19	19	NUM
ftr-390	106	36	.	.	PUNCT
ftr-390	107	1	see	see	VERB
ftr-390	107	2	hellerstein	hellerstein	NOUN
ftr-390	107	3	&	&	CCONJ
ftr-390	107	4	mclure	mclure	NOUN
ftr-390	107	5	,	,	PUNCT
ftr-390	107	6	supra	supra	PROPN
ftr-390	107	7	note	note	NOUN
ftr-390	107	8	2	2	NUM
ftr-390	107	9	,	,	PUNCT
ftr-390	107	10	at	at	ADP
ftr-390	107	11	89	89	NUM
ftr-390	107	12	(	(	PUNCT
ftr-390	107	13	noting	note	VERB
ftr-390	107	14	characteristics	characteristic	NOUN
ftr-390	107	15	that	that	PRON
ftr-390	107	16	tend	tend	VERB
ftr-390	107	17	to	to	PART
ftr-390	107	18	make	make	VERB
ftr-390	107	19	u.s	u.s	PROPN
ftr-390	107	20	.	.	PROPN
ftr-390	107	21	state	state	NOUN
ftr-390	107	22	taxation	taxation	NOUN
ftr-390	107	23	and	and	CCONJ
ftr-390	107	24	consequently	consequently	ADV
ftr-390	107	25	,	,	PUNCT
ftr-390	107	26	its	its	PRON
ftr-390	107	27	defects	defect	NOUN
ftr-390	107	28	less	less	ADV
ftr-390	107	29	significant	significant	ADJ
ftr-390	107	30	than	than	ADP
ftr-390	107	31	eu	eu	PROPN
ftr-390	107	32	member	member	PROPN
ftr-390	107	33	state	state	PROPN
ftr-390	107	34	taxation	taxation	PROPN
ftr-390	107	35	,	,	PUNCT
ftr-390	107	36	including	include	VERB
ftr-390	107	37	such	such	ADJ
ftr-390	107	38	factors	factor	NOUN
ftr-390	107	39	as	as	ADP
ftr-390	107	40	diffusion	diffusion	NOUN
ftr-390	107	41	of	of	ADP
ftr-390	107	42	state	state	NOUN
ftr-390	107	43	tax	tax	NOUN
ftr-390	107	44	benefits	benefit	NOUN
ftr-390	107	45	through	through	ADP
ftr-390	107	46	the	the	DET
ftr-390	107	47	system	system	NOUN
ftr-390	107	48	of	of	ADP
ftr-390	107	49	formulary	formulary	ADJ
ftr-390	107	50	apportionment	apportionment	NOUN
ftr-390	107	51	,	,	PUNCT
ftr-390	107	52	relatively	relatively	ADV
ftr-390	107	53	low	low	ADJ
ftr-390	107	54	state	state	NOUN
ftr-390	107	55	income	income	NOUN
ftr-390	107	56	tax	tax	NOUN
ftr-390	107	57	rates	rate	NOUN
ftr-390	107	58	,	,	PUNCT
ftr-390	107	59	and	and	CCONJ
ftr-390	107	60	deductibility	deductibility	NOUN
ftr-390	107	61	of	of	ADP
ftr-390	107	62	state	state	NOUN
ftr-390	107	63	taxes	taxis	NOUN
ftr-390	107	64	from	from	ADP
ftr-390	107	65	the	the	DET
ftr-390	107	66	federal	federal	ADJ
ftr-390	107	67	tax	tax	NOUN
ftr-390	107	68	base	base	NOUN
ftr-390	107	69	)	)	PUNCT
ftr-390	107	70	.	.	PUNCT
ftr-390	108	1	[	[	X
ftr-390	108	2	vol	vol	NOUN
ftr-390	108	3	.	.	NOUN
ftr-390	108	4	8:7	8:7	NUM
ftr-390	108	5	common	common	ADJ
ftr-390	108	6	markets	market	NOUN
ftr-390	108	7	,	,	PUNCT
ftr-390	108	8	common	common	ADJ
ftr-390	108	9	tax	tax	NOUN
ftr-390	108	10	problems	problem	NOUN
ftr-390	108	11	i.	i.	PROPN
ftr-390	108	12	common	common	ADJ
ftr-390	108	13	tax	tax	NOUN
ftr-390	108	14	problems	problem	NOUN
ftr-390	108	15	a.	a.	NOUN
ftr-390	108	16	state	state	PROPN
ftr-390	108	17	tax	tax	NOUN
ftr-390	108	18	discrimination	discrimination	NOUN
ftr-390	108	19	probably	probably	ADV
ftr-390	108	20	the	the	DET
ftr-390	108	21	tax	tax	NOUN
ftr-390	108	22	area	area	NOUN
ftr-390	108	23	in	in	ADP
ftr-390	108	24	which	which	PRON
ftr-390	108	25	the	the	DET
ftr-390	108	26	united	united	PROPN
ftr-390	108	27	states	states	PROPN
ftr-390	108	28	and	and	CCONJ
ftr-390	108	29	the	the	DET
ftr-390	108	30	european	european	PROPN
ftr-390	108	31	union	union	PROPN
ftr-390	108	32	most	most	ADV
ftr-390	108	33	resemble	resemble	VERB
ftr-390	108	34	each	each	DET
ftr-390	108	35	other	other	ADJ
ftr-390	108	36	is	be	AUX
ftr-390	108	37	the	the	DET
ftr-390	108	38	prohibition	prohibition	NOUN
ftr-390	108	39	of	of	ADP
ftr-390	108	40	state	state	NOUN
ftr-390	108	41	tax	tax	NOUN
ftr-390	108	42	discrimination.2	discrimination.2	NOUN
ftr-390	108	43	both	both	CCONJ
ftr-390	108	44	common	common	ADJ
ftr-390	108	45	markets	market	NOUN
ftr-390	108	46	ban	ban	VERB
ftr-390	108	47	tax	tax	NOUN
ftr-390	108	48	discrimination	discrimination	NOUN
ftr-390	108	49	by	by	ADP
ftr-390	108	50	one	one	NUM
ftr-390	108	51	state	state	NOUN
ftr-390	108	52	against	against	ADP
ftr-390	108	53	residents	resident	NOUN
ftr-390	108	54	of	of	ADP
ftr-390	108	55	a	a	DET
ftr-390	108	56	fellow	fellow	NOUN
ftr-390	108	57	state.2	state.2	NOUN
ftr-390	108	58	'	'	PUNCT
ftr-390	108	59	in	in	ADP
ftr-390	108	60	the	the	DET
ftr-390	108	61	united	united	PROPN
ftr-390	108	62	states	states	PROPN
ftr-390	108	63	,	,	PUNCT
ftr-390	108	64	the	the	DET
ftr-390	108	65	constitution	constitution	NOUN
ftr-390	108	66	prohibits	prohibit	VERB
ftr-390	108	67	discriminatory	discriminatory	ADJ
ftr-390	108	68	state	state	NOUN
ftr-390	108	69	taxes	taxis	NOUN
ftr-390	108	70	under	under	ADP
ftr-390	108	71	the	the	DET
ftr-390	108	72	commerce	commerce	NOUN
ftr-390	108	73	,	,	PUNCT
ftr-390	108	74	privileges	privilege	NOUN
ftr-390	108	75	and	and	CCONJ
ftr-390	108	76	immunities	immunity	NOUN
ftr-390	108	77	,	,	PUNCT
ftr-390	108	78	and	and	CCONJ
ftr-390	108	79	equal	equal	ADJ
ftr-390	108	80	protection	protection	NOUN
ftr-390	108	81	clauses.22	clauses.22	NOUN
ftr-390	108	82	of	of	ADP
ftr-390	108	83	these	these	DET
ftr-390	108	84	provisions	provision	NOUN
ftr-390	108	85	,	,	PUNCT
ftr-390	108	86	the	the	DET
ftr-390	108	87	commerce	commerce	NOUN
ftr-390	108	88	clause	clause	NOUN
ftr-390	108	89	has	have	VERB
ftr-390	108	90	the	the	DET
ftr-390	108	91	broadest	broad	ADJ
ftr-390	108	92	implications	implication	NOUN
ftr-390	108	93	for	for	ADP
ftr-390	108	94	state	state	NOUN
ftr-390	108	95	taxation	taxation	NOUN
ftr-390	108	96	.	.	PUNCT
ftr-390	109	1	under	under	ADP
ftr-390	109	2	the	the	DET
ftr-390	109	3	supreme	supreme	PROPN
ftr-390	109	4	court	court	PROPN
ftr-390	109	5	's	's	PART
ftr-390	109	6	"	"	PUNCT
ftr-390	109	7	dormant	dormant	ADJ
ftr-390	109	8	"	"	PUNCT
ftr-390	109	9	commerce	commerce	NOUN
ftr-390	109	10	clause	clause	NOUN
ftr-390	109	11	jurisprudence	jurisprudence	NOUN
ftr-390	109	12	,	,	PUNCT
ftr-390	109	13	the	the	DET
ftr-390	109	14	states	state	NOUN
ftr-390	109	15	may	may	AUX
ftr-390	109	16	not	not	PART
ftr-390	109	17	use	use	VERB
ftr-390	109	18	their	their	PRON
ftr-390	109	19	tax	tax	NOUN
ftr-390	109	20	systems	system	NOUN
ftr-390	109	21	to	to	PART
ftr-390	109	22	unjustifiably	unjustifiably	ADV
ftr-390	109	23	burden	burden	VERB
ftr-390	109	24	or	or	CCONJ
ftr-390	109	25	discriminate	discriminate	VERB
ftr-390	109	26	against	against	ADP
ftr-390	109	27	interstate	interstate	ADJ
ftr-390	109	28	or	or	CCONJ
ftr-390	109	29	foreign	foreign	ADJ
ftr-390	109	30	commerce	commerce	NOUN
ftr-390	109	31	.	.	PUNCT
ftr-390	110	1	4	4	NUM
ftr-390	111	1	likewise	likewise	ADV
ftr-390	111	2	,	,	PUNCT
ftr-390	111	3	the	the	DET
ftr-390	111	4	european	european	PROPN
ftr-390	111	5	court	court	PROPN
ftr-390	111	6	of	of	ADP
ftr-390	111	7	justice	justice	PROPN
ftr-390	111	8	(	(	PUNCT
ftr-390	111	9	ecj	ecj	PROPN
ftr-390	111	10	)	)	PUNCT
ftr-390	111	11	has	have	AUX
ftr-390	111	12	interpreted	interpret	VERB
ftr-390	111	13	the	the	DET
ftr-390	111	14	fundamental	fundamental	ADJ
ftr-390	111	15	freedoms	freedom	NOUN
ftr-390	111	16	of	of	ADP
ftr-390	111	17	the	the	DET
ftr-390	111	18	ec	ec	PROPN
ftr-390	111	19	treaty	treaty	NOUN
ftr-390	111	20	to	to	PART
ftr-390	111	21	prohibit	prohibit	VERB
ftr-390	111	22	discriminatory	discriminatory	ADJ
ftr-390	111	23	member	member	NOUN
ftr-390	111	24	state	state	NOUN
ftr-390	111	25	taxes.2	taxes.2	PROPN
ftr-390	111	26	5	5	NUM
ftr-390	111	27	unfortunately	unfortunately	ADV
ftr-390	111	28	,	,	PUNCT
ftr-390	111	29	neither	neither	DET
ftr-390	111	30	court	court	NOUN
ftr-390	111	31	has	have	AUX
ftr-390	111	32	given	give	VERB
ftr-390	111	33	clear	clear	ADJ
ftr-390	111	34	guidelines	guideline	NOUN
ftr-390	111	35	as	as	ADP
ftr-390	111	36	to	to	ADP
ftr-390	111	37	what	what	PRON
ftr-390	111	38	constitutes	constitute	VERB
ftr-390	111	39	tax	tax	NOUN
ftr-390	111	40	discrimination	discrimination	NOUN
ftr-390	111	41	.	.	PUNCT
ftr-390	112	1	in	in	ADP
ftr-390	112	2	both	both	DET
ftr-390	112	3	jurisdictions	jurisdiction	NOUN
ftr-390	112	4	,	,	PUNCT
ftr-390	112	5	the	the	DET
ftr-390	112	6	basic	basic	ADJ
ftr-390	112	7	features	feature	NOUN
ftr-390	112	8	of	of	ADP
ftr-390	112	9	a	a	DET
ftr-390	112	10	discriminatory	discriminatory	ADJ
ftr-390	112	11	tax	tax	NOUN
ftr-390	112	12	are	be	AUX
ftr-390	112	13	the	the	DET
ftr-390	112	14	same	same	ADJ
ftr-390	112	15	:	:	PUNCT
ftr-390	112	16	the	the	DET
ftr-390	112	17	state	state	NOUN
ftr-390	112	18	favors	favor	VERB
ftr-390	112	19	domestic	domestic	ADJ
ftr-390	112	20	economic	economic	ADJ
ftr-390	112	21	activities	activity	NOUN
ftr-390	112	22	over	over	ADP
ftr-390	112	23	out	out	ADV
ftr-390	112	24	-	-	PUNCT
ftr-390	112	25	of	of	ADP
ftr-390	112	26	-	-	PUNCT
ftr-390	112	27	state	state	NOUN
ftr-390	112	28	activities	activity	NOUN
ftr-390	112	29	.	.	PUNCT
ftr-390	113	1	discrimination	discrimination	NOUN
ftr-390	113	2	may	may	AUX
ftr-390	113	3	also	also	ADV
ftr-390	113	4	occur	occur	VERB
ftr-390	113	5	when	when	SCONJ
ftr-390	113	6	a	a	DET
ftr-390	113	7	state	state	NOUN
ftr-390	113	8	20	20	NUM
ftr-390	113	9	.	.	PUNCT
ftr-390	114	1	see	see	VERB
ftr-390	114	2	generally	generally	ADV
ftr-390	114	3	comparative	comparative	ADJ
ftr-390	114	4	fiscal	fiscal	ADJ
ftr-390	114	5	federalism	federalism	NOUN
ftr-390	114	6	:	:	PUNCT
ftr-390	114	7	comparing	compare	VERB
ftr-390	114	8	the	the	DET
ftr-390	114	9	court	court	NOUN
ftr-390	114	10	of	of	ADP
ftr-390	114	11	justice	justice	PROPN
ftr-390	114	12	and	and	CCONJ
ftr-390	114	13	the	the	DET
ftr-390	114	14	u.s	u.s	PROPN
ftr-390	114	15	.	.	PROPN
ftr-390	114	16	supreme	supreme	PROPN
ftr-390	114	17	court	court	PROPN
ftr-390	114	18	's	's	PART
ftr-390	114	19	tax	tax	NOUN
ftr-390	114	20	jurisprudence	jurisprudence	NOUN
ftr-390	114	21	(	(	PUNCT
ftr-390	114	22	reuven	reuven	VERB
ftr-390	114	23	avi	avi	PROPN
ftr-390	114	24	-	-	PUNCT
ftr-390	114	25	yonah	yonah	PROPN
ftr-390	114	26	,	,	PUNCT
ftr-390	114	27	james	james	PROPN
ftr-390	114	28	r.	r.	PROPN
ftr-390	114	29	hines	hines	PROPN
ftr-390	114	30	,	,	PUNCT
ftr-390	114	31	jr	jr	PROPN
ftr-390	114	32	.	.	PROPN
ftr-390	114	33	&	&	CCONJ
ftr-390	114	34	michael	michael	PROPN
ftr-390	114	35	lang	lang	PROPN
ftr-390	114	36	eds	eds	PROPN
ftr-390	114	37	.	.	PROPN
ftr-390	114	38	,	,	PUNCT
ftr-390	114	39	2007	2007	NUM
ftr-390	114	40	)	)	PUNCT
ftr-390	114	41	.	.	PUNCT
ftr-390	115	1	21	21	NUM
ftr-390	115	2	.	.	PUNCT
ftr-390	116	1	for	for	ADP
ftr-390	116	2	comprehensive	comprehensive	ADJ
ftr-390	116	3	analysis	analysis	NOUN
ftr-390	116	4	of	of	ADP
ftr-390	116	5	u.s	u.s	PROPN
ftr-390	116	6	.	.	PROPN
ftr-390	116	7	state	state	PROPN
ftr-390	116	8	taxation	taxation	PROPN
ftr-390	116	9	,	,	PUNCT
ftr-390	116	10	see	see	VERB
ftr-390	116	11	jerome	jerome	PROPN
ftr-390	116	12	r.	r.	PROPN
ftr-390	116	13	hellerstein	hellerstein	PROPN
ftr-390	116	14	&	&	CCONJ
ftr-390	116	15	walter	walter	PROPN
ftr-390	116	16	hellerstein	hellerstein	PROPN
ftr-390	116	17	,	,	PUNCT
ftr-390	116	18	state	state	NOUN
ftr-390	116	19	taxation	taxation	NOUN
ftr-390	116	20	(	(	PUNCT
ftr-390	116	21	3d	3d	NOUN
ftr-390	116	22	.	.	PUNCT
ftr-390	117	1	ed	ed	NOUN
ftr-390	117	2	.	.	PROPN
ftr-390	117	3	1999	1999	NUM
ftr-390	117	4	&	&	CCONJ
ftr-390	117	5	supp	supp	PROPN
ftr-390	117	6	.	.	PUNCT
ftr-390	118	1	2007	2007	NUM
ftr-390	118	2	)	)	PUNCT
ftr-390	118	3	.	.	PUNCT
ftr-390	119	1	for	for	ADP
ftr-390	119	2	concise	concise	ADJ
ftr-390	119	3	analysis	analysis	NOUN
ftr-390	119	4	ofdirect	ofdirect	ADJ
ftr-390	119	5	taxation	taxation	NOUN
ftr-390	119	6	in	in	ADP
ftr-390	119	7	the	the	DET
ftr-390	119	8	european	european	PROPN
ftr-390	119	9	union	union	PROPN
ftr-390	119	10	,	,	PUNCT
ftr-390	119	11	see	see	VERB
ftr-390	119	12	mason	mason	PROPN
ftr-390	119	13	,	,	PUNCT
ftr-390	119	14	primer	primer	NOUN
ftr-390	119	15	,	,	PUNCT
ftr-390	119	16	supra	supra	ADJ
ftr-390	119	17	note	note	NOUN
ftr-390	119	18	3	3	NUM
ftr-390	119	19	.	.	X
ftr-390	120	1	for	for	ADP
ftr-390	120	2	comprehensive	comprehensive	ADJ
ftr-390	120	3	analysis	analysis	NOUN
ftr-390	120	4	of	of	ADP
ftr-390	120	5	direct	direct	ADJ
ftr-390	120	6	and	and	CCONJ
ftr-390	120	7	indirect	indirect	ADJ
ftr-390	120	8	taxation	taxation	NOUN
ftr-390	120	9	in	in	ADP
ftr-390	120	10	the	the	DET
ftr-390	120	11	european	european	PROPN
ftr-390	120	12	union	union	PROPN
ftr-390	120	13	,	,	PUNCT
ftr-390	120	14	see	see	VERB
ftr-390	120	15	b.	b.	PROPN
ftr-390	120	16	j.	j.	PROPN
ftr-390	120	17	m.	m.	PROPN
ftr-390	120	18	terra	terra	PROPN
ftr-390	120	19	&	&	CCONJ
ftr-390	120	20	peter	peter	PROPN
ftr-390	120	21	wattel	wattel	PROPN
ftr-390	120	22	,	,	PUNCT
ftr-390	120	23	european	european	ADJ
ftr-390	120	24	tax	tax	NOUN
ftr-390	120	25	law	law	NOUN
ftr-390	120	26	(	(	PUNCT
ftr-390	120	27	2005	2005	NUM
ftr-390	120	28	)	)	PUNCT
ftr-390	120	29	;	;	PUNCT
ftr-390	120	30	paul	paul	PROPN
ftr-390	120	31	farmer	farmer	PROPN
ftr-390	120	32	&	&	CCONJ
ftr-390	120	33	richard	richard	PROPN
ftr-390	120	34	lyal	lyal	PROPN
ftr-390	120	35	,	,	PUNCT
ftr-390	120	36	ec	ec	PROPN
ftr-390	120	37	tax	tax	NOUN
ftr-390	120	38	law	law	NOUN
ftr-390	120	39	(	(	PUNCT
ftr-390	120	40	1995	1995	NUM
ftr-390	120	41	)	)	PUNCT
ftr-390	120	42	.	.	PUNCT
ftr-390	121	1	22	22	NUM
ftr-390	121	2	.	.	PUNCT
ftr-390	122	1	see	see	VERB
ftr-390	122	2	hellerstein	hellerstein	NOUN
ftr-390	122	3	&	&	CCONJ
ftr-390	122	4	hellerstein	hellerstein	PROPN
ftr-390	122	5	,	,	PUNCT
ftr-390	122	6	supra	supra	PROPN
ftr-390	122	7	note	note	NOUN
ftr-390	122	8	21	21	NUM
ftr-390	122	9	.	.	PUNCT
ftr-390	123	1	23	23	NUM
ftr-390	123	2	.	.	PUNCT
ftr-390	124	1	u.s	u.s	PROPN
ftr-390	124	2	.	.	PROPN
ftr-390	124	3	const	const	PROPN
ftr-390	124	4	.	.	PUNCT
ftr-390	124	5	art	art	NOUN
ftr-390	124	6	.	.	PUNCT
ftr-390	125	1	i	i	PRON
ftr-390	125	2	,	,	PUNCT
ftr-390	125	3	§	§	PROPN
ftr-390	125	4	8	8	NUM
ftr-390	125	5	,	,	PUNCT
ftr-390	125	6	cl	cl	NOUN
ftr-390	125	7	.	.	NOUN
ftr-390	125	8	3	3	NUM
ftr-390	125	9	,	,	PUNCT
ftr-390	125	10	provides	provide	VERB
ftr-390	125	11	"	"	PUNCT
ftr-390	125	12	congress	congress	PROPN
ftr-390	125	13	shall	shall	AUX
ftr-390	125	14	have	have	VERB
ftr-390	125	15	power	power	NOUN
ftr-390	125	16	...	...	PUNCT
ftr-390	126	1	[	[	X
ftr-390	126	2	t]o	t]o	PART
ftr-390	126	3	regulate	regulate	VERB
ftr-390	126	4	commerce	commerce	NOUN
ftr-390	126	5	with	with	ADP
ftr-390	126	6	foreign	foreign	ADJ
ftr-390	126	7	nations	nation	NOUN
ftr-390	126	8	,	,	PUNCT
ftr-390	126	9	and	and	CCONJ
ftr-390	126	10	among	among	ADP
ftr-390	126	11	the	the	DET
ftr-390	126	12	several	several	ADJ
ftr-390	126	13	states	state	NOUN
ftr-390	126	14	,	,	PUNCT
ftr-390	126	15	and	and	CCONJ
ftr-390	126	16	with	with	ADP
ftr-390	126	17	the	the	DET
ftr-390	126	18	indian	indian	ADJ
ftr-390	126	19	tribes	tribe	NOUN
ftr-390	126	20	.	.	PUNCT
ftr-390	126	21	"	"	PUNCT
ftr-390	127	1	compare	compare	VERB
ftr-390	127	2	the	the	DET
ftr-390	127	3	privileges	privilege	NOUN
ftr-390	127	4	and	and	CCONJ
ftr-390	127	5	immunities	immunity	NOUN
ftr-390	127	6	clause	clause	NOUN
ftr-390	127	7	,	,	PUNCT
ftr-390	127	8	which	which	PRON
ftr-390	127	9	only	only	ADV
ftr-390	127	10	applies	apply	VERB
ftr-390	127	11	to	to	ADP
ftr-390	127	12	natural	natural	ADJ
ftr-390	127	13	persons	person	NOUN
ftr-390	127	14	who	who	PRON
ftr-390	127	15	are	be	AUX
ftr-390	127	16	u.s	u.s	PROPN
ftr-390	127	17	.	.	PROPN
ftr-390	127	18	citizens	citizen	NOUN
ftr-390	127	19	.	.	PUNCT
ftr-390	128	1	see	see	VERB
ftr-390	128	2	u.s	u.s	PROPN
ftr-390	128	3	.	.	PROPN
ftr-390	128	4	const	const	PROPN
ftr-390	128	5	.	.	PUNCT
ftr-390	129	1	art	art	NOUN
ftr-390	129	2	.	.	PUNCT
ftr-390	130	1	iv	iv	X
ftr-390	130	2	,	,	PUNCT
ftr-390	130	3	§	§	PROPN
ftr-390	130	4	2	2	NUM
ftr-390	130	5	,	,	PUNCT
ftr-390	130	6	providing	provide	VERB
ftr-390	130	7	that	that	SCONJ
ftr-390	130	8	"	"	PUNCT
ftr-390	130	9	[	[	X
ftr-390	130	10	t]he	t]he	ADJ
ftr-390	130	11	citizens	citizen	NOUN
ftr-390	130	12	of	of	ADP
ftr-390	130	13	each	each	DET
ftr-390	130	14	state	state	NOUN
ftr-390	130	15	shall	shall	AUX
ftr-390	130	16	be	be	AUX
ftr-390	130	17	entitled	entitle	VERB
ftr-390	130	18	to	to	ADP
ftr-390	130	19	all	all	DET
ftr-390	130	20	privileges	privilege	NOUN
ftr-390	130	21	and	and	CCONJ
ftr-390	130	22	immunities	immunity	NOUN
ftr-390	130	23	of	of	ADP
ftr-390	130	24	citizens	citizen	NOUN
ftr-390	130	25	in	in	ADP
ftr-390	130	26	the	the	DET
ftr-390	130	27	several	several	ADJ
ftr-390	130	28	states	state	NOUN
ftr-390	130	29	"	"	PUNCT
ftr-390	130	30	(	(	PUNCT
ftr-390	130	31	emphasis	emphasis	NOUN
ftr-390	130	32	added	add	VERB
ftr-390	130	33	)	)	PUNCT
ftr-390	130	34	.	.	PUNCT
ftr-390	131	1	24	24	NUM
ftr-390	131	2	.	.	X
ftr-390	132	1	see	see	VERB
ftr-390	132	2	,	,	PUNCT
ftr-390	132	3	e.g.	e.g.	ADV
ftr-390	132	4	,	,	PUNCT
ftr-390	132	5	complete	complete	ADJ
ftr-390	132	6	auto	auto	NOUN
ftr-390	132	7	transit	transit	NOUN
ftr-390	132	8	,	,	PUNCT
ftr-390	132	9	inc	inc	PROPN
ftr-390	132	10	.	.	PROPN
ftr-390	133	1	v.	v.	PROPN
ftr-390	133	2	brady	brady	PROPN
ftr-390	133	3	,	,	PUNCT
ftr-390	133	4	430	430	NUM
ftr-390	133	5	u.s	u.s	PROPN
ftr-390	133	6	.	.	PROPN
ftr-390	133	7	274	274	NUM
ftr-390	133	8	(	(	PUNCT
ftr-390	133	9	1997	1997	NUM
ftr-390	133	10	)	)	PUNCT
ftr-390	133	11	.	.	PUNCT
ftr-390	134	1	25	25	NUM
ftr-390	134	2	.	.	PUNCT
ftr-390	134	3	ec	ec	PROPN
ftr-390	134	4	treaty	treaty	PROPN
ftr-390	134	5	,	,	PUNCT
ftr-390	134	6	supra	supra	PROPN
ftr-390	134	7	note	note	NOUN
ftr-390	134	8	9	9	NUM
ftr-390	134	9	,	,	PUNCT
ftr-390	134	10	art	art	NOUN
ftr-390	134	11	.	.	PUNCT
ftr-390	135	1	39	39	NUM
ftr-390	135	2	(	(	PUNCT
ftr-390	135	3	freedom	freedom	NOUN
ftr-390	135	4	of	of	ADP
ftr-390	135	5	movement	movement	NOUN
ftr-390	135	6	of	of	ADP
ftr-390	135	7	workers	worker	NOUN
ftr-390	135	8	)	)	PUNCT
ftr-390	135	9	,	,	PUNCT
ftr-390	135	10	arts	art	NOUN
ftr-390	135	11	.	.	PUNCT
ftr-390	136	1	43	43	NUM
ftr-390	136	2	,	,	PUNCT
ftr-390	136	3	48	48	NUM
ftr-390	136	4	(	(	PUNCT
ftr-390	136	5	freedom	freedom	NOUN
ftr-390	136	6	of	of	ADP
ftr-390	136	7	establishment	establishment	NOUN
ftr-390	136	8	)	)	PUNCT
ftr-390	136	9	,	,	PUNCT
ftr-390	136	10	art	art	NOUN
ftr-390	136	11	.	.	PUNCT
ftr-390	137	1	49	49	NUM
ftr-390	137	2	(	(	PUNCT
ftr-390	137	3	freedom	freedom	NOUN
ftr-390	137	4	to	to	PART
ftr-390	137	5	provide	provide	VERB
ftr-390	137	6	services	service	NOUN
ftr-390	137	7	)	)	PUNCT
ftr-390	137	8	,	,	PUNCT
ftr-390	137	9	arts	art	NOUN
ftr-390	137	10	.	.	PUNCT
ftr-390	138	1	56	56	NUM
ftr-390	138	2	,	,	PUNCT
ftr-390	138	3	58	58	NUM
ftr-390	138	4	(	(	PUNCT
ftr-390	138	5	freedom	freedom	NOUN
ftr-390	138	6	of	of	ADP
ftr-390	138	7	capital	capital	NOUN
ftr-390	138	8	movement	movement	NOUN
ftr-390	138	9	)	)	PUNCT
ftr-390	138	10	.	.	PUNCT
ftr-390	139	1	article	article	NOUN
ftr-390	139	2	49	49	NUM
ftr-390	139	3	of	of	ADP
ftr-390	139	4	the	the	DET
ftr-390	139	5	ec	ec	PROPN
ftr-390	139	6	treaty	treaty	NOUN
ftr-390	139	7	provides	provide	VERB
ftr-390	139	8	for	for	ADP
ftr-390	139	9	the	the	DET
ftr-390	139	10	freedom	freedom	NOUN
ftr-390	139	11	to	to	PART
ftr-390	139	12	provide	provide	VERB
ftr-390	139	13	services	service	NOUN
ftr-390	139	14	with	with	ADP
ftr-390	139	15	the	the	DET
ftr-390	139	16	following	follow	VERB
ftr-390	139	17	language	language	NOUN
ftr-390	139	18	:	:	PUNCT
ftr-390	139	19	within	within	ADP
ftr-390	139	20	the	the	DET
ftr-390	139	21	framework	framework	NOUN
ftr-390	139	22	of	of	ADP
ftr-390	139	23	the	the	DET
ftr-390	139	24	provisions	provision	NOUN
ftr-390	139	25	set	set	VERB
ftr-390	139	26	out	out	ADP
ftr-390	139	27	below	below	ADV
ftr-390	139	28	,	,	PUNCT
ftr-390	139	29	restrictions	restriction	NOUN
ftr-390	139	30	on	on	ADP
ftr-390	139	31	freedom	freedom	NOUN
ftr-390	139	32	to	to	PART
ftr-390	139	33	provide	provide	VERB
ftr-390	139	34	services	service	NOUN
ftr-390	139	35	within	within	ADP
ftr-390	139	36	the	the	DET
ftr-390	139	37	community	community	NOUN
ftr-390	139	38	shall	shall	AUX
ftr-390	139	39	be	be	AUX
ftr-390	139	40	prohibited	prohibit	VERB
ftr-390	139	41	in	in	ADP
ftr-390	139	42	respect	respect	NOUN
ftr-390	139	43	of	of	ADP
ftr-390	139	44	nationals	national	NOUN
ftr-390	139	45	of	of	ADP
ftr-390	139	46	member	member	NOUN
ftr-390	139	47	states	state	NOUN
ftr-390	139	48	who	who	PRON
ftr-390	139	49	are	be	AUX
ftr-390	139	50	established	establish	VERB
ftr-390	139	51	in	in	ADP
ftr-390	139	52	a	a	DET
ftr-390	139	53	state	state	NOUN
ftr-390	139	54	of	of	ADP
ftr-390	139	55	the	the	DET
ftr-390	139	56	community	community	NOUN
ftr-390	139	57	other	other	ADJ
ftr-390	139	58	than	than	ADP
ftr-390	139	59	that	that	PRON
ftr-390	139	60	of	of	ADP
ftr-390	139	61	the	the	DET
ftr-390	139	62	person	person	NOUN
ftr-390	139	63	for	for	ADP
ftr-390	139	64	whom	whom	PRON
ftr-390	139	65	the	the	DET
ftr-390	139	66	services	service	NOUN
ftr-390	139	67	are	be	AUX
ftr-390	139	68	intended	intend	VERB
ftr-390	139	69	.	.	PUNCT
ftr-390	140	1	2007	2007	NUM
ftr-390	140	2	]	]	PUNCT
ftr-390	140	3	florida	florida	PROPN
ftr-390	140	4	tax	tax	PROPN
ftr-390	140	5	review	review	NOUN
ftr-390	140	6	differentiates	differentiate	NOUN
ftr-390	140	7	between	between	ADP
ftr-390	140	8	resident	resident	NOUN
ftr-390	140	9	and	and	CCONJ
ftr-390	140	10	nonresident	nonresident	ADJ
ftr-390	140	11	taxpayers	taxpayer	NOUN
ftr-390	140	12	and	and	CCONJ
ftr-390	140	13	either	either	CCONJ
ftr-390	140	14	singles	single	VERB
ftr-390	140	15	out	out	ADP
ftr-390	140	16	nonresidents	nonresident	NOUN
ftr-390	140	17	for	for	ADP
ftr-390	140	18	worse	bad	ADJ
ftr-390	140	19	tax	tax	NOUN
ftr-390	140	20	treatment	treatment	NOUN
ftr-390	140	21	,	,	PUNCT
ftr-390	140	22	or	or	CCONJ
ftr-390	140	23	singles	single	VERB
ftr-390	140	24	out	out	ADP
ftr-390	140	25	residents	resident	NOUN
ftr-390	140	26	for	for	ADP
ftr-390	140	27	special	special	ADJ
ftr-390	140	28	tax	tax	NOUN
ftr-390	140	29	benefits.26	benefits.26	NOUN
ftr-390	140	30	however	however	ADV
ftr-390	140	31	,	,	PUNCT
ftr-390	140	32	in	in	ADP
ftr-390	140	33	neither	neither	DET
ftr-390	140	34	jurisdiction	jurisdiction	NOUN
ftr-390	140	35	is	be	AUX
ftr-390	140	36	a	a	DET
ftr-390	140	37	mere	mere	ADJ
ftr-390	140	38	difference	difference	NOUN
ftr-390	140	39	in	in	ADP
ftr-390	140	40	taxation	taxation	NOUN
ftr-390	140	41	of	of	ADP
ftr-390	140	42	domestic	domestic	ADJ
ftr-390	140	43	and	and	CCONJ
ftr-390	140	44	cross	cross	ADJ
ftr-390	140	45	-	-	ADJ
ftr-390	140	46	border	border	ADJ
ftr-390	140	47	situations	situation	NOUN
ftr-390	140	48	sufficient	sufficient	ADJ
ftr-390	140	49	to	to	PART
ftr-390	140	50	prove	prove	VERB
ftr-390	140	51	discrimination	discrimination	NOUN
ftr-390	140	52	.	.	PUNCT
ftr-390	141	1	this	this	PRON
ftr-390	141	2	is	be	AUX
ftr-390	141	3	so	so	SCONJ
ftr-390	141	4	because	because	SCONJ
ftr-390	141	5	the	the	DET
ftr-390	141	6	supreme	supreme	PROPN
ftr-390	141	7	court	court	PROPN
ftr-390	141	8	and	and	CCONJ
ftr-390	141	9	the	the	DET
ftr-390	141	10	ecj	ecj	NOUN
ftr-390	141	11	each	each	PRON
ftr-390	141	12	recognize	recognize	VERB
ftr-390	141	13	a	a	DET
ftr-390	141	14	variety	variety	NOUN
ftr-390	141	15	of	of	ADP
ftr-390	141	16	circumstances	circumstance	NOUN
ftr-390	141	17	that	that	PRON
ftr-390	141	18	justify	justify	VERB
ftr-390	141	19	different	different	ADJ
ftr-390	141	20	treatment	treatment	NOUN
ftr-390	141	21	for	for	ADP
ftr-390	141	22	domestic	domestic	ADJ
ftr-390	141	23	and	and	CCONJ
ftr-390	141	24	cross	cross	ADJ
ftr-390	141	25	-	-	ADJ
ftr-390	141	26	border	border	ADJ
ftr-390	141	27	situations	situation	NOUN
ftr-390	141	28	.	.	PUNCT
ftr-390	142	1	the	the	DET
ftr-390	142	2	most	most	ADV
ftr-390	142	3	important	important	ADJ
ftr-390	142	4	limitation	limitation	NOUN
ftr-390	142	5	on	on	ADP
ftr-390	142	6	the	the	DET
ftr-390	142	7	scope	scope	NOUN
ftr-390	142	8	of	of	ADP
ftr-390	142	9	discrimination	discrimination	NOUN
ftr-390	142	10	is	be	AUX
ftr-390	142	11	the	the	DET
ftr-390	142	12	requirement	requirement	NOUN
ftr-390	142	13	of	of	ADP
ftr-390	142	14	comparability	comparability	NOUN
ftr-390	142	15	.	.	PUNCT
ftr-390	143	1	under	under	ADP
ftr-390	143	2	the	the	DET
ftr-390	143	3	jurisprudence	jurisprudence	NOUN
ftr-390	143	4	of	of	ADP
ftr-390	143	5	both	both	DET
ftr-390	143	6	courts	court	NOUN
ftr-390	143	7	,	,	PUNCT
ftr-390	143	8	states	state	NOUN
ftr-390	143	9	must	must	AUX
ftr-390	143	10	treat	treat	VERB
ftr-390	143	11	domestic	domestic	ADJ
ftr-390	143	12	and	and	CCONJ
ftr-390	143	13	cross	cross	ADJ
ftr-390	143	14	-	-	ADJ
ftr-390	143	15	border	border	ADJ
ftr-390	143	16	situations	situation	NOUN
ftr-390	143	17	the	the	DET
ftr-390	143	18	same	same	ADJ
ftr-390	143	19	for	for	ADP
ftr-390	143	20	tax	tax	NOUN
ftr-390	143	21	purposes	purpose	NOUN
ftr-390	143	22	only	only	ADV
ftr-390	143	23	when	when	SCONJ
ftr-390	143	24	the	the	DET
ftr-390	143	25	domestic	domestic	ADJ
ftr-390	143	26	and	and	CCONJ
ftr-390	143	27	cross	cross	ADJ
ftr-390	143	28	-	-	ADJ
ftr-390	143	29	border	border	ADJ
ftr-390	143	30	situations	situation	NOUN
ftr-390	143	31	are	be	AUX
ftr-390	143	32	"	"	PUNCT
ftr-390	143	33	similar	similar	ADJ
ftr-390	143	34	.	.	PUNCT
ftr-390	144	1	,	,	PUNCT
ftr-390	144	2	27	27	NUM
ftr-390	144	3	both	both	DET
ftr-390	144	4	courts	court	NOUN
ftr-390	144	5	have	have	AUX
ftr-390	144	6	been	be	AUX
ftr-390	144	7	criticized	criticize	VERB
ftr-390	144	8	for	for	ADP
ftr-390	144	9	giving	give	VERB
ftr-390	144	10	insufficient	insufficient	ADJ
ftr-390	144	11	content	content	NOUN
ftr-390	144	12	to	to	ADP
ftr-390	144	13	the	the	DET
ftr-390	144	14	notion	notion	NOUN
ftr-390	144	15	of	of	ADP
ftr-390	144	16	"	"	PUNCT
ftr-390	144	17	similar	similar	ADJ
ftr-390	144	18	"	"	PUNCT
ftr-390	144	19	tax	tax	NOUN
ftr-390	144	20	situations.28	situations.28	NOUN
ftr-390	144	21	failure	failure	NOUN
ftr-390	144	22	by	by	ADP
ftr-390	144	23	both	both	DET
ftr-390	144	24	courts	court	NOUN
ftr-390	144	25	to	to	PART
ftr-390	144	26	articulate	articulate	VERB
ftr-390	144	27	clear	clear	ADJ
ftr-390	144	28	standards	standard	NOUN
ftr-390	144	29	by	by	ADP
ftr-390	144	30	which	which	PRON
ftr-390	144	31	state	state	NOUN
ftr-390	144	32	taxes	taxis	NOUN
ftr-390	144	33	will	will	AUX
ftr-390	144	34	be	be	AUX
ftr-390	144	35	judged	judge	VERB
ftr-390	144	36	has	have	AUX
ftr-390	144	37	led	lead	VERB
ftr-390	144	38	to	to	ADP
ftr-390	144	39	significant	significant	ADJ
ftr-390	144	40	legal	legal	ADJ
ftr-390	144	41	uncertainty	uncertainty	NOUN
ftr-390	144	42	for	for	ADP
ftr-390	144	43	taxpayers	taxpayer	NOUN
ftr-390	144	44	,	,	PUNCT
ftr-390	144	45	states	state	NOUN
ftr-390	144	46	,	,	PUNCT
ftr-390	144	47	and	and	CCONJ
ftr-390	144	48	other	other	ADJ
ftr-390	144	49	courts	court	NOUN
ftr-390	144	50	bound	bind	VERB
ftr-390	144	51	by	by	ADP
ftr-390	144	52	the	the	DET
ftr-390	144	53	supreme	supreme	PROPN
ftr-390	144	54	court	court	PROPN
ftr-390	144	55	's	's	PART
ftr-390	144	56	and	and	CCONJ
ftr-390	144	57	the	the	DET
ftr-390	144	58	ecj	ecj	PROPN
ftr-390	144	59	's	's	PART
ftr-390	144	60	judgments.29	judgments.29	NOUN
ftr-390	144	61	the	the	DET
ftr-390	144	62	supreme	supreme	PROPN
ftr-390	144	63	court	court	PROPN
ftr-390	144	64	has	have	AUX
ftr-390	144	65	even	even	ADV
ftr-390	144	66	criticized	criticize	VERB
ftr-390	144	67	its	its	PRON
ftr-390	144	68	own	own	ADJ
ftr-390	144	69	dormant	dormant	ADJ
ftr-390	144	70	commerce	commerce	NOUN
ftr-390	144	71	clause	clause	NOUN
ftr-390	144	72	jurisprudence	jurisprudence	NOUN
ftr-390	144	73	in	in	ADP
ftr-390	144	74	tax	tax	NOUN
ftr-390	144	75	discrimination	discrimination	NOUN
ftr-390	144	76	cases	case	NOUN
ftr-390	144	77	,	,	PUNCT
ftr-390	144	78	calling	call	VERB
ftr-390	144	79	it	it	PRON
ftr-390	144	80	a	a	DET
ftr-390	144	81	"	"	PUNCT
ftr-390	144	82	quagmire	quagmire	NOUN
ftr-390	144	83	"	"	PUNCT
ftr-390	144	84	and	and	CCONJ
ftr-390	144	85	a	a	DET
ftr-390	144	86	"	"	PUNCT
ftr-390	144	87	tangled	tangled	ADJ
ftr-390	144	88	underbrush	underbrush	NOUN
ftr-390	144	89	.	.	PUNCT
ftr-390	144	90	,	,	PUNCT
ftr-390	144	91	30	30	NUM
ftr-390	144	92	perhaps	perhaps	ADV
ftr-390	144	93	due	due	ADP
ftr-390	144	94	to	to	ADP
ftr-390	144	95	the	the	DET
ftr-390	144	96	difficulties	difficulty	NOUN
ftr-390	144	97	in	in	ADP
ftr-390	144	98	identifying	identify	VERB
ftr-390	144	99	tax	tax	NOUN
ftr-390	144	100	discrimination	discrimination	NOUN
ftr-390	144	101	,	,	PUNCT
ftr-390	144	102	commentators	commentator	NOUN
ftr-390	144	103	'	'	PART
ftr-390	144	104	recommendations	recommendation	NOUN
ftr-390	144	105	concerning	concern	VERB
ftr-390	144	106	the	the	DET
ftr-390	144	107	future	future	NOUN
ftr-390	144	108	of	of	ADP
ftr-390	144	109	judicial	judicial	ADJ
ftr-390	144	110	review	review	NOUN
ftr-390	144	111	of	of	ADP
ftr-390	144	112	state	state	NOUN
ftr-390	144	113	taxes	taxis	NOUN
ftr-390	144	114	in	in	ADP
ftr-390	144	115	each	each	DET
ftr-390	144	116	jurisdiction	jurisdiction	NOUN
ftr-390	144	117	span	span	VERB
ftr-390	144	118	a	a	DET
ftr-390	144	119	wide	wide	ADJ
ftr-390	144	120	spectrum	spectrum	NOUN
ftr-390	144	121	.	.	PUNCT
ftr-390	145	1	some	some	PRON
ftr-390	145	2	say	say	VERB
ftr-390	145	3	the	the	DET
ftr-390	145	4	courts	court	NOUN
ftr-390	145	5	26	26	NUM
ftr-390	145	6	.	.	PUNCT
ftr-390	146	1	for	for	ADP
ftr-390	146	2	more	more	ADJ
ftr-390	146	3	on	on	ADP
ftr-390	146	4	the	the	DET
ftr-390	146	5	standards	standard	NOUN
ftr-390	146	6	applied	apply	VERB
ftr-390	146	7	in	in	ADP
ftr-390	146	8	tax	tax	NOUN
ftr-390	146	9	discrimination	discrimination	NOUN
ftr-390	146	10	cases	case	NOUN
ftr-390	146	11	in	in	ADP
ftr-390	146	12	the	the	DET
ftr-390	146	13	united	united	PROPN
ftr-390	146	14	states	states	PROPN
ftr-390	146	15	and	and	CCONJ
ftr-390	146	16	the	the	DET
ftr-390	146	17	european	european	PROPN
ftr-390	146	18	union	union	PROPN
ftr-390	146	19	,	,	PUNCT
ftr-390	146	20	see	see	VERB
ftr-390	146	21	the	the	DET
ftr-390	146	22	references	reference	NOUN
ftr-390	146	23	cited	cite	VERB
ftr-390	146	24	supra	supra	PROPN
ftr-390	146	25	note	note	PROPN
ftr-390	146	26	21	21	NUM
ftr-390	146	27	.	.	PUNCT
ftr-390	147	1	27	27	NUM
ftr-390	147	2	.	.	PUNCT
ftr-390	148	1	see	see	VERB
ftr-390	148	2	case	case	NOUN
ftr-390	148	3	c-279/93	c-279/93	PROPN
ftr-390	148	4	,	,	PUNCT
ftr-390	148	5	finanzamt	finanzamt	VERB
ftr-390	148	6	kb1n	kb1n	PROPN
ftr-390	148	7	-	-	PUNCT
ftr-390	148	8	altstadt	altstadt	PROPN
ftr-390	148	9	v.	v.	PROPN
ftr-390	148	10	schumacker	schumacker	PROPN
ftr-390	148	11	,	,	PUNCT
ftr-390	148	12	1995	1995	NUM
ftr-390	148	13	e.c.r	e.c.r	ADJ
ftr-390	148	14	.	.	PUNCT
ftr-390	149	1	1	1	NUM
ftr-390	149	2	-	-	SYM
ftr-390	149	3	225	225	NUM
ftr-390	149	4	,	,	PUNCT
ftr-390	149	5	30	30	NUM
ftr-390	149	6	(	(	PUNCT
ftr-390	149	7	"	"	PUNCT
ftr-390	149	8	discrimination	discrimination	NOUN
ftr-390	149	9	can	can	AUX
ftr-390	149	10	arise	arise	VERB
ftr-390	149	11	only	only	ADV
ftr-390	149	12	through	through	ADP
ftr-390	149	13	the	the	DET
ftr-390	149	14	application	application	NOUN
ftr-390	149	15	of	of	ADP
ftr-390	149	16	different	different	ADJ
ftr-390	149	17	rules	rule	NOUN
ftr-390	149	18	to	to	ADP
ftr-390	149	19	comparable	comparable	ADJ
ftr-390	149	20	situations	situation	NOUN
ftr-390	149	21	or	or	CCONJ
ftr-390	149	22	the	the	DET
ftr-390	149	23	application	application	NOUN
ftr-390	149	24	of	of	ADP
ftr-390	149	25	the	the	DET
ftr-390	149	26	same	same	ADJ
ftr-390	149	27	rule	rule	NOUN
ftr-390	149	28	to	to	ADP
ftr-390	149	29	different	different	ADJ
ftr-390	149	30	situations	situation	NOUN
ftr-390	149	31	"	"	PUNCT
ftr-390	149	32	)	)	PUNCT
ftr-390	149	33	.	.	PUNCT
ftr-390	150	1	cf	cf	NOUN
ftr-390	150	2	.	.	PUNCT
ftr-390	151	1	lunding	lunde	VERB
ftr-390	151	2	v.	v.	ADP
ftr-390	151	3	n.y	n.y	PROPN
ftr-390	151	4	.	.	PROPN
ftr-390	151	5	tax	tax	PROPN
ftr-390	151	6	appeals	appeal	NOUN
ftr-390	151	7	tribunal	tribunal	NOUN
ftr-390	151	8	,	,	PUNCT
ftr-390	151	9	522	522	NUM
ftr-390	151	10	u.s	u.s	PROPN
ftr-390	151	11	.	.	PROPN
ftr-390	151	12	287	287	NUM
ftr-390	151	13	,	,	PUNCT
ftr-390	151	14	311	311	NUM
ftr-390	151	15	(	(	PUNCT
ftr-390	151	16	1998	1998	NUM
ftr-390	151	17	)	)	PUNCT
ftr-390	151	18	(	(	PUNCT
ftr-390	151	19	using	use	VERB
ftr-390	151	20	the	the	DET
ftr-390	151	21	term	term	NOUN
ftr-390	151	22	"	"	PUNCT
ftr-390	151	23	similarly	similarly	ADV
ftr-390	151	24	situated	situated	ADJ
ftr-390	151	25	residents	resident	NOUN
ftr-390	151	26	"	"	PUNCT
ftr-390	151	27	in	in	ADP
ftr-390	151	28	a	a	DET
ftr-390	151	29	tax	tax	NOUN
ftr-390	151	30	discrimination	discrimination	NOUN
ftr-390	151	31	case	case	NOUN
ftr-390	151	32	disposed	dispose	VERB
ftr-390	151	33	under	under	ADP
ftr-390	151	34	the	the	DET
ftr-390	151	35	privileges	privilege	NOUN
ftr-390	151	36	and	and	CCONJ
ftr-390	151	37	immunities	immunity	NOUN
ftr-390	151	38	clause	clause	NOUN
ftr-390	151	39	)	)	PUNCT
ftr-390	151	40	.	.	PUNCT
ftr-390	152	1	28	28	NUM
ftr-390	152	2	.	.	X
ftr-390	153	1	for	for	ADP
ftr-390	153	2	criticism	criticism	NOUN
ftr-390	153	3	of	of	ADP
ftr-390	153	4	u.s	u.s	PROPN
ftr-390	153	5	.	.	PROPN
ftr-390	153	6	jurisprudence	jurisprudence	NOUN
ftr-390	153	7	,	,	PUNCT
ftr-390	153	8	see	see	VERB
ftr-390	153	9	edward	edward	PROPN
ftr-390	153	10	a.	a.	NOUN
ftr-390	153	11	zelinsky	zelinsky	PROPN
ftr-390	153	12	,	,	PUNCT
ftr-390	153	13	restoring	restore	VERB
ftr-390	153	14	politics	politic	NOUN
ftr-390	153	15	to	to	ADP
ftr-390	153	16	the	the	DET
ftr-390	153	17	commerce	commerce	NOUN
ftr-390	153	18	clause	clause	NOUN
ftr-390	153	19	:	:	PUNCT
ftr-390	153	20	the	the	DET
ftr-390	153	21	case	case	NOUN
ftr-390	153	22	for	for	ADP
ftr-390	153	23	abandoning	abandon	VERB
ftr-390	153	24	the	the	DET
ftr-390	153	25	dormant	dormant	PROPN
ftr-390	153	26	commerce	commerce	PROPN
ftr-390	153	27	clause	clause	NOUN
ftr-390	153	28	prohibition	prohibition	NOUN
ftr-390	153	29	on	on	ADP
ftr-390	153	30	discriminatory	discriminatory	ADJ
ftr-390	153	31	taxation	taxation	NOUN
ftr-390	153	32	,	,	PUNCT
ftr-390	153	33	29	29	NUM
ftr-390	153	34	ohio	ohio	PROPN
ftr-390	153	35	n.u	n.u	PROPN
ftr-390	153	36	.	.	PROPN
ftr-390	153	37	l.	l.	PROPN
ftr-390	153	38	rev	rev	PROPN
ftr-390	153	39	.	.	PROPN
ftr-390	153	40	29	29	NUM
ftr-390	153	41	(	(	PUNCT
ftr-390	153	42	2002	2002	NUM
ftr-390	153	43	)	)	PUNCT
ftr-390	153	44	;	;	PUNCT
ftr-390	153	45	shaviro	shaviro	VERB
ftr-390	153	46	,	,	PUNCT
ftr-390	153	47	supra	supra	PROPN
ftr-390	153	48	note	note	NOUN
ftr-390	153	49	16	16	NUM
ftr-390	153	50	.	.	PUNCT
ftr-390	154	1	for	for	ADP
ftr-390	154	2	criticism	criticism	NOUN
ftr-390	154	3	of	of	ADP
ftr-390	154	4	european	european	ADJ
ftr-390	154	5	jurisprudence	jurisprudence	NOUN
ftr-390	154	6	,	,	PUNCT
ftr-390	154	7	see	see	VERB
ftr-390	154	8	ruth	ruth	PROPN
ftr-390	154	9	mason	mason	PROPN
ftr-390	154	10	,	,	PUNCT
ftr-390	154	11	flunking	flunk	VERB
ftr-390	154	12	the	the	DET
ftr-390	154	13	ecj	ecj	PROPN
ftr-390	154	14	's	's	PART
ftr-390	154	15	tax	tax	NOUN
ftr-390	154	16	discrimination	discrimination	NOUN
ftr-390	154	17	test	test	NOUN
ftr-390	154	18	,	,	PUNCT
ftr-390	154	19	45	45	NUM
ftr-390	154	20	colum	colum	NOUN
ftr-390	154	21	.	.	PUNCT
ftr-390	155	1	j.	j.	PROPN
ftr-390	155	2	transnat'l	transnat'l	PROPN
ftr-390	155	3	l.	l.	PROPN
ftr-390	155	4	72	72	NUM
ftr-390	155	5	(	(	PUNCT
ftr-390	155	6	2008	2008	NUM
ftr-390	155	7	)	)	PUNCT
ftr-390	155	8	;	;	PUNCT
ftr-390	155	9	michael	michael	PROPN
ftr-390	155	10	j.	j.	PROPN
ftr-390	155	11	graetz	graetz	PROPN
ftr-390	155	12	&	&	CCONJ
ftr-390	155	13	alvin	alvin	PROPN
ftr-390	155	14	c.	c.	PROPN
ftr-390	155	15	warren	warren	PROPN
ftr-390	155	16	,	,	PUNCT
ftr-390	155	17	jr	jr	PROPN
ftr-390	155	18	.	.	PROPN
ftr-390	155	19	,	,	PUNCT
ftr-390	155	20	income	income	NOUN
ftr-390	155	21	tax	tax	NOUN
ftr-390	155	22	discrimination	discrimination	NOUN
ftr-390	155	23	and	and	CCONJ
ftr-390	155	24	the	the	DET
ftr-390	155	25	political	political	ADJ
ftr-390	155	26	and	and	CCONJ
ftr-390	155	27	economic	economic	ADJ
ftr-390	155	28	integration	integration	NOUN
ftr-390	155	29	of	of	ADP
ftr-390	155	30	europe	europe	PROPN
ftr-390	155	31	,	,	PUNCT
ftr-390	155	32	115	115	NUM
ftr-390	155	33	yale	yale	PROPN
ftr-390	155	34	l.	l.	PROPN
ftr-390	155	35	j.	j.	PROPN
ftr-390	155	36	1186	1186	PROPN
ftr-390	155	37	(	(	PUNCT
ftr-390	155	38	2006	2006	NUM
ftr-390	155	39	)	)	PUNCT
ftr-390	155	40	.	.	PUNCT
ftr-390	156	1	29	29	NUM
ftr-390	156	2	.	.	PUNCT
ftr-390	157	1	the	the	DET
ftr-390	157	2	supreme	supreme	PROPN
ftr-390	157	3	court	court	PROPN
ftr-390	157	4	itself	itself	PRON
ftr-390	157	5	acknowledged	acknowledge	VERB
ftr-390	157	6	that	that	SCONJ
ftr-390	157	7	its	its	PRON
ftr-390	157	8	"	"	PUNCT
ftr-390	157	9	case	case	NOUN
ftr-390	157	10	-	-	PUNCT
ftr-390	157	11	by	by	ADP
ftr-390	157	12	-	-	PUNCT
ftr-390	157	13	case	case	NOUN
ftr-390	157	14	"	"	PUNCT
ftr-390	157	15	approach	approach	NOUN
ftr-390	157	16	under	under	ADP
ftr-390	157	17	the	the	DET
ftr-390	157	18	dormant	dormant	PROPN
ftr-390	157	19	commerce	commerce	PROPN
ftr-390	157	20	clause	clause	NOUN
ftr-390	157	21	"	"	PUNCT
ftr-390	157	22	left	leave	VERB
ftr-390	157	23	much	much	ADJ
ftr-390	157	24	room	room	NOUN
ftr-390	157	25	for	for	ADP
ftr-390	157	26	controversy	controversy	NOUN
ftr-390	157	27	and	and	CCONJ
ftr-390	157	28	confusion	confusion	NOUN
ftr-390	157	29	and	and	CCONJ
ftr-390	157	30	little	little	ADJ
ftr-390	157	31	in	in	ADP
ftr-390	157	32	the	the	DET
ftr-390	157	33	way	way	NOUN
ftr-390	157	34	of	of	ADP
ftr-390	157	35	precise	precise	ADJ
ftr-390	157	36	guides	guide	NOUN
ftr-390	157	37	to	to	ADP
ftr-390	157	38	the	the	DET
ftr-390	157	39	states	state	NOUN
ftr-390	157	40	.	.	PUNCT
ftr-390	157	41	"	"	PUNCT
ftr-390	158	1	boston	boston	PROPN
ftr-390	158	2	stock	stock	PROPN
ftr-390	158	3	exch	exch	PROPN
ftr-390	158	4	.	.	PUNCT
ftr-390	159	1	v.	v.	ADP
ftr-390	159	2	state	state	NOUN
ftr-390	159	3	tax	tax	NOUN
ftr-390	159	4	comm'n	comm'n	PROPN
ftr-390	159	5	,	,	PUNCT
ftr-390	159	6	429	429	NUM
ftr-390	159	7	u.s	u.s	PROPN
ftr-390	159	8	.	.	PROPN
ftr-390	159	9	318	318	NUM
ftr-390	159	10	,	,	PUNCT
ftr-390	159	11	329	329	NUM
ftr-390	159	12	(	(	PUNCT
ftr-390	159	13	1977	1977	NUM
ftr-390	159	14	)	)	PUNCT
ftr-390	159	15	(	(	PUNCT
ftr-390	159	16	quoting	quote	VERB
ftr-390	159	17	northwestern	northwestern	ADJ
ftr-390	159	18	states	state	NOUN
ftr-390	159	19	portland	portland	PROPN
ftr-390	159	20	cement	cement	PROPN
ftr-390	159	21	co.	co.	PROPN
ftr-390	159	22	v.	v.	ADP
ftr-390	159	23	minnesota	minnesota	PROPN
ftr-390	159	24	,	,	PUNCT
ftr-390	159	25	358	358	NUM
ftr-390	159	26	u.s	u.s	PROPN
ftr-390	159	27	.	.	PROPN
ftr-390	159	28	450	450	NUM
ftr-390	159	29	,	,	PUNCT
ftr-390	159	30	457	457	NUM
ftr-390	159	31	(	(	PUNCT
ftr-390	159	32	1959	1959	NUM
ftr-390	159	33	)	)	PUNCT
ftr-390	159	34	)	)	PUNCT
ftr-390	159	35	.	.	PUNCT
ftr-390	160	1	30	30	NUM
ftr-390	160	2	.	.	X
ftr-390	161	1	northwestern	northwestern	ADJ
ftr-390	161	2	states	states	PROPN
ftr-390	161	3	portland	portland	PROPN
ftr-390	161	4	cement	cement	NOUN
ftr-390	161	5	,	,	PUNCT
ftr-390	161	6	358	358	NUM
ftr-390	161	7	u.s	u.s	PROPN
ftr-390	161	8	.	.	PROPN
ftr-390	161	9	at457	at457	PROPN
ftr-390	161	10	-	-	PUNCT
ftr-390	161	11	8	8	NUM
ftr-390	161	12	.	.	PUNCT
ftr-390	162	1	see	see	AUX
ftr-390	162	2	also	also	ADV
ftr-390	162	3	wardair	wardair	VERB
ftr-390	162	4	canada	canada	PROPN
ftr-390	162	5	,	,	PUNCT
ftr-390	162	6	inc	inc	PROPN
ftr-390	162	7	.	.	PROPN
ftr-390	163	1	v.	v.	PROPN
ftr-390	163	2	florida	florida	PROPN
ftr-390	163	3	dept	dept	PROPN
ftr-390	163	4	.	.	PROPN
ftr-390	164	1	of	of	ADP
ftr-390	164	2	revenue	revenue	NOUN
ftr-390	164	3	,	,	PUNCT
ftr-390	164	4	477	477	NUM
ftr-390	164	5	u.s	u.s	PROPN
ftr-390	164	6	.	.	PROPN
ftr-390	164	7	1	1	NUM
ftr-390	164	8	,	,	PUNCT
ftr-390	164	9	17	17	NUM
ftr-390	164	10	(	(	PUNCT
ftr-390	164	11	1986	1986	NUM
ftr-390	164	12	)	)	PUNCT
ftr-390	164	13	(	(	PUNCT
ftr-390	164	14	burger	burger	NOUN
ftr-390	164	15	,	,	PUNCT
ftr-390	164	16	c.	c.	PROPN
ftr-390	164	17	j.	j.	PROPN
ftr-390	164	18	,	,	PUNCT
ftr-390	164	19	concurring	concur	VERB
ftr-390	164	20	in	in	ADP
ftr-390	164	21	part	part	NOUN
ftr-390	164	22	and	and	CCONJ
ftr-390	164	23	concurring	concur	VERB
ftr-390	164	24	in	in	ADP
ftr-390	164	25	judgment	judgment	NOUN
ftr-390	164	26	)	)	PUNCT
ftr-390	164	27	(	(	PUNCT
ftr-390	164	28	referring	refer	VERB
ftr-390	164	29	to	to	ADP
ftr-390	164	30	"	"	PUNCT
ftr-390	164	31	the	the	DET
ftr-390	164	32	cloudy	cloudy	ADJ
ftr-390	164	33	waters	water	NOUN
ftr-390	164	34	of	of	ADP
ftr-390	164	35	this	this	DET
ftr-390	164	36	court	court	NOUN
ftr-390	164	37	's	's	PART
ftr-390	164	38	'	'	PUNCT
ftr-390	164	39	dormant	dormant	PROPN
ftr-390	164	40	commerce	commerce	NOUN
ftr-390	164	41	clause	clause	NOUN
ftr-390	164	42	'	'	PART
ftr-390	164	43	doctrine	doctrine	NOUN
ftr-390	164	44	"	"	PUNCT
ftr-390	164	45	)	)	PUNCT
ftr-390	164	46	.	.	PUNCT
ftr-390	165	1	[	[	X
ftr-390	165	2	vol	vol	NOUN
ftr-390	165	3	.	.	NOUN
ftr-390	165	4	8:7	8:7	NUM
ftr-390	165	5	common	common	ADJ
ftr-390	165	6	markets	market	NOUN
ftr-390	165	7	,	,	PUNCT
ftr-390	165	8	common	common	ADJ
ftr-390	165	9	tax	tax	NOUN
ftr-390	165	10	problems	problem	NOUN
ftr-390	165	11	should	should	AUX
ftr-390	165	12	expand	expand	VERB
ftr-390	165	13	their	their	PRON
ftr-390	165	14	review	review	NOUN
ftr-390	165	15	of	of	ADP
ftr-390	165	16	state	state	NOUN
ftr-390	165	17	taxes,3	taxes,3	NOUN
ftr-390	165	18	others	other	NOUN
ftr-390	165	19	want	want	VERB
ftr-390	165	20	to	to	PART
ftr-390	165	21	narrow	narrow	VERB
ftr-390	165	22	it	it	PRON
ftr-390	165	23	,	,	PUNCT
ftr-390	165	24	"	"	PUNCT
ftr-390	165	25	and	and	CCONJ
ftr-390	165	26	still	still	ADV
ftr-390	165	27	others	other	NOUN
ftr-390	165	28	want	want	VERB
ftr-390	165	29	to	to	PART
ftr-390	165	30	terminate	terminate	VERB
ftr-390	165	31	it	it	PRON
ftr-390	165	32	completely.33	completely.33	NOUN
ftr-390	165	33	in	in	ADP
ftr-390	165	34	the	the	DET
ftr-390	165	35	united	united	PROPN
ftr-390	165	36	states	states	PROPN
ftr-390	165	37	,	,	PUNCT
ftr-390	165	38	the	the	DET
ftr-390	165	39	call	call	NOUN
ftr-390	165	40	to	to	PART
ftr-390	165	41	significantly	significantly	ADV
ftr-390	165	42	restrict	restrict	VERB
ftr-390	165	43	dormant	dormant	PROPN
ftr-390	165	44	commerce	commerce	PROPN
ftr-390	165	45	clause	clause	NOUN
ftr-390	165	46	review	review	NOUN
ftr-390	165	47	of	of	ADP
ftr-390	165	48	state	state	NOUN
ftr-390	165	49	taxes	taxis	NOUN
ftr-390	165	50	has	have	AUX
ftr-390	165	51	come	come	VERB
ftr-390	165	52	from	from	ADP
ftr-390	165	53	members	member	NOUN
ftr-390	165	54	of	of	ADP
ftr-390	165	55	the	the	DET
ftr-390	165	56	court	court	NOUN
ftr-390	165	57	itself.34	itself.34	NOUN
ftr-390	165	58	but	but	CCONJ
ftr-390	165	59	despite	despite	SCONJ
ftr-390	165	60	widespread	widespread	ADJ
ftr-390	165	61	recognition	recognition	NOUN
ftr-390	165	62	of	of	ADP
ftr-390	165	63	the	the	DET
ftr-390	165	64	31	31	NUM
ftr-390	165	65	.	.	PUNCT
ftr-390	166	1	see	see	VERB
ftr-390	166	2	,	,	PUNCT
ftr-390	166	3	e.g.	e.g.	ADV
ftr-390	166	4	,	,	PUNCT
ftr-390	166	5	peter	peter	PROPN
ftr-390	166	6	d.	d.	PROPN
ftr-390	166	7	enrich	enrich	PROPN
ftr-390	166	8	,	,	PUNCT
ftr-390	166	9	saving	save	VERB
ftr-390	166	10	the	the	DET
ftr-390	166	11	states	state	NOUN
ftr-390	166	12	from	from	ADP
ftr-390	166	13	themselves	themselves	PRON
ftr-390	166	14	:	:	PUNCT
ftr-390	166	15	commerce	commerce	NOUN
ftr-390	166	16	clause	clause	NOUN
ftr-390	166	17	constraints	constraint	NOUN
ftr-390	166	18	on	on	ADP
ftr-390	166	19	state	state	NOUN
ftr-390	166	20	tax	tax	NOUN
ftr-390	166	21	incentives	incentive	NOUN
ftr-390	166	22	for	for	ADP
ftr-390	166	23	business	business	NOUN
ftr-390	166	24	,	,	PUNCT
ftr-390	166	25	110	110	NUM
ftr-390	166	26	harv	harv	NOUN
ftr-390	166	27	.	.	PUNCT
ftr-390	167	1	l.	l.	PROPN
ftr-390	167	2	rev	rev	PROPN
ftr-390	167	3	.	.	PROPN
ftr-390	167	4	377	377	NUM
ftr-390	167	5	(	(	PUNCT
ftr-390	167	6	1996	1996	NUM
ftr-390	167	7	)	)	PUNCT
ftr-390	167	8	(	(	PUNCT
ftr-390	167	9	arguing	argue	VERB
ftr-390	167	10	that	that	SCONJ
ftr-390	167	11	the	the	DET
ftr-390	167	12	supreme	supreme	PROPN
ftr-390	167	13	court	court	PROPN
ftr-390	167	14	should	should	AUX
ftr-390	167	15	strike	strike	VERB
ftr-390	167	16	down	down	ADP
ftr-390	167	17	certain	certain	ADJ
ftr-390	167	18	business	business	NOUN
ftr-390	167	19	tax	tax	NOUN
ftr-390	167	20	incentives	incentive	NOUN
ftr-390	167	21	offered	offer	VERB
ftr-390	167	22	by	by	ADP
ftr-390	167	23	states	state	NOUN
ftr-390	167	24	under	under	ADP
ftr-390	167	25	the	the	DET
ftr-390	167	26	dormant	dormant	PROPN
ftr-390	167	27	commerce	commerce	PROPN
ftr-390	167	28	clause	clause	NOUN
ftr-390	167	29	)	)	PUNCT
ftr-390	167	30	.	.	PUNCT
ftr-390	168	1	see	see	AUX
ftr-390	168	2	also	also	ADV
ftr-390	168	3	servaas	servaas	VERB
ftr-390	168	4	van	van	PROPN
ftr-390	168	5	thiel	thiel	PROPN
ftr-390	168	6	,	,	PUNCT
ftr-390	168	7	a	a	DET
ftr-390	168	8	slip	slip	NOUN
ftr-390	168	9	of	of	ADP
ftr-390	168	10	the	the	DET
ftr-390	168	11	european	european	PROPN
ftr-390	168	12	court	court	PROPN
ftr-390	168	13	in	in	ADP
ftr-390	168	14	the	the	DET
ftr-390	168	15	d	d	PROPN
ftr-390	168	16	case	case	NOUN
ftr-390	168	17	(	(	PUNCT
ftr-390	168	18	c-376/03	c-376/03	ADJ
ftr-390	168	19	):	):	PUNCT
ftr-390	168	20	denial	denial	NOUN
ftr-390	168	21	of	of	ADP
ftr-390	168	22	the	the	DET
ftr-390	168	23	most	most	ADV
ftr-390	168	24	-	-	PUNCT
ftr-390	168	25	favoured	favour	VERB
ftr-390	168	26	-	-	PUNCT
ftr-390	168	27	nation	nation	NOUN
ftr-390	168	28	treatment	treatment	NOUN
ftr-390	168	29	because	because	SCONJ
ftr-390	168	30	of	of	ADP
ftr-390	168	31	absence	absence	NOUN
ftr-390	168	32	of	of	ADP
ftr-390	168	33	similarity	similarity	NOUN
ftr-390	168	34	?	?	PUNCT
ftr-390	168	35	,	,	PUNCT
ftr-390	168	36	33	33	NUM
ftr-390	168	37	intertax	intertax	NOUN
ftr-390	168	38	454	454	NUM
ftr-390	168	39	(	(	PUNCT
ftr-390	168	40	2005	2005	NUM
ftr-390	168	41	)	)	PUNCT
ftr-390	168	42	(	(	PUNCT
ftr-390	168	43	arguing	argue	VERB
ftr-390	168	44	that	that	SCONJ
ftr-390	168	45	the	the	DET
ftr-390	168	46	ecj	ecj	NOUN
ftr-390	168	47	should	should	AUX
ftr-390	168	48	interpret	interpret	VERB
ftr-390	168	49	the	the	DET
ftr-390	168	50	fundamental	fundamental	ADJ
ftr-390	168	51	freedoms	freedom	NOUN
ftr-390	168	52	to	to	PART
ftr-390	168	53	encompass	encompass	VERB
ftr-390	168	54	a	a	DET
ftr-390	168	55	right	right	NOUN
ftr-390	168	56	of	of	ADP
ftr-390	168	57	most	most	ADV
ftr-390	168	58	-	-	PUNCT
ftr-390	168	59	favored	favor	VERB
ftr-390	168	60	-	-	PUNCT
ftr-390	168	61	nation	nation	NOUN
ftr-390	168	62	treatment	treatment	NOUN
ftr-390	168	63	under	under	ADP
ftr-390	168	64	tax	tax	NOUN
ftr-390	168	65	treaties	treaty	NOUN
ftr-390	168	66	)	)	PUNCT
ftr-390	168	67	.	.	PUNCT
ftr-390	169	1	32	32	NUM
ftr-390	169	2	.	.	PUNCT
ftr-390	170	1	see	see	VERB
ftr-390	170	2	,	,	PUNCT
ftr-390	170	3	e.g.	e.g.	ADV
ftr-390	170	4	,	,	PUNCT
ftr-390	170	5	shaviro	shaviro	ADJ
ftr-390	170	6	,	,	PUNCT
ftr-390	170	7	supra	supra	PROPN
ftr-390	170	8	note	note	NOUN
ftr-390	170	9	16	16	NUM
ftr-390	170	10	(	(	PUNCT
ftr-390	170	11	arguing	argue	VERB
ftr-390	170	12	in	in	ADP
ftr-390	170	13	favor	favor	NOUN
ftr-390	170	14	of	of	ADP
ftr-390	170	15	congressional	congressional	ADJ
ftr-390	170	16	harmonization	harmonization	NOUN
ftr-390	170	17	of	of	ADP
ftr-390	170	18	state	state	NOUN
ftr-390	170	19	tax	tax	NOUN
ftr-390	170	20	bases	basis	NOUN
ftr-390	170	21	,	,	PUNCT
ftr-390	170	22	which	which	PRON
ftr-390	170	23	would	would	AUX
ftr-390	170	24	have	have	VERB
ftr-390	170	25	the	the	DET
ftr-390	170	26	effect	effect	NOUN
ftr-390	170	27	of	of	ADP
ftr-390	170	28	limiting	limit	VERB
ftr-390	170	29	judicial	judicial	ADJ
ftr-390	170	30	review	review	NOUN
ftr-390	170	31	of	of	ADP
ftr-390	170	32	state	state	NOUN
ftr-390	170	33	taxes	taxis	NOUN
ftr-390	170	34	)	)	PUNCT
ftr-390	170	35	;	;	PUNCT
ftr-390	171	1	graetz	graetz	PROPN
ftr-390	171	2	&	&	CCONJ
ftr-390	171	3	warren	warren	PROPN
ftr-390	171	4	,	,	PUNCT
ftr-390	171	5	supra	supra	PROPN
ftr-390	171	6	note	note	PROPN
ftr-390	171	7	28	28	NUM
ftr-390	171	8	(	(	PUNCT
ftr-390	171	9	arguing	argue	VERB
ftr-390	171	10	for	for	ADP
ftr-390	171	11	judicial	judicial	ADJ
ftr-390	171	12	restraint	restraint	NOUN
ftr-390	171	13	in	in	ADP
ftr-390	171	14	europe	europe	PROPN
ftr-390	171	15	)	)	PUNCT
ftr-390	171	16	.	.	PUNCT
ftr-390	172	1	33	33	NUM
ftr-390	172	2	.	.	PUNCT
ftr-390	173	1	zelinsky	zelinsky	ADJ
ftr-390	173	2	,	,	PUNCT
ftr-390	173	3	supra	supra	PROPN
ftr-390	173	4	note	note	NOUN
ftr-390	173	5	28	28	NUM
ftr-390	173	6	(	(	PUNCT
ftr-390	173	7	arguing	argue	VERB
ftr-390	173	8	that	that	SCONJ
ftr-390	173	9	the	the	DET
ftr-390	173	10	supreme	supreme	PROPN
ftr-390	173	11	court	court	PROPN
ftr-390	173	12	should	should	AUX
ftr-390	173	13	abandon	abandon	VERB
ftr-390	173	14	dormant	dormant	PROPN
ftr-390	173	15	commerce	commerce	PROPN
ftr-390	173	16	clause	clause	NOUN
ftr-390	173	17	review	review	NOUN
ftr-390	173	18	of	of	ADP
ftr-390	173	19	state	state	NOUN
ftr-390	173	20	taxes	taxis	NOUN
ftr-390	173	21	)	)	PUNCT
ftr-390	173	22	;	;	PUNCT
ftr-390	174	1	cf	cf	X
ftr-390	174	2	.	.	PUNCT
ftr-390	175	1	julian	julian	PROPN
ftr-390	175	2	n.	n.	PROPN
ftr-390	175	3	eule	eule	PROPN
ftr-390	175	4	,	,	PUNCT
ftr-390	175	5	laying	lay	VERB
ftr-390	175	6	the	the	DET
ftr-390	175	7	dormant	dormant	PROPN
ftr-390	175	8	commerce	commerce	PROPN
ftr-390	175	9	clause	clause	NOUN
ftr-390	175	10	to	to	PART
ftr-390	175	11	rest	rest	VERB
ftr-390	175	12	,	,	PUNCT
ftr-390	175	13	91	91	NUM
ftr-390	175	14	yale	yale	PROPN
ftr-390	175	15	l.j	l.j	PROPN
ftr-390	175	16	.	.	PROPN
ftr-390	175	17	425	425	NUM
ftr-390	175	18	(	(	PUNCT
ftr-390	175	19	1982	1982	NUM
ftr-390	175	20	)	)	PUNCT
ftr-390	175	21	(	(	PUNCT
ftr-390	175	22	suggesting	suggest	VERB
ftr-390	175	23	that	that	SCONJ
ftr-390	175	24	the	the	DET
ftr-390	175	25	supreme	supreme	PROPN
ftr-390	175	26	court	court	PROPN
ftr-390	175	27	abandon	abandon	VERB
ftr-390	175	28	dormant	dormant	PROPN
ftr-390	175	29	commerce	commerce	PROPN
ftr-390	175	30	clause	clause	NOUN
ftr-390	175	31	jurisprudence	jurisprudence	NOUN
ftr-390	175	32	generally	generally	ADV
ftr-390	175	33	and	and	CCONJ
ftr-390	175	34	instead	instead	ADV
ftr-390	175	35	rely	rely	VERB
ftr-390	175	36	on	on	ADP
ftr-390	175	37	the	the	DET
ftr-390	175	38	privileges	privilege	NOUN
ftr-390	175	39	and	and	CCONJ
ftr-390	175	40	immunities	immunity	NOUN
ftr-390	175	41	clause	clause	NOUN
ftr-390	175	42	to	to	PART
ftr-390	175	43	address	address	VERB
ftr-390	175	44	discriminatory	discriminatory	ADJ
ftr-390	175	45	state	state	NOUN
ftr-390	175	46	regulations	regulation	NOUN
ftr-390	175	47	)	)	PUNCT
ftr-390	175	48	.	.	PUNCT
ftr-390	176	1	see	see	VERB
ftr-390	176	2	also	also	ADV
ftr-390	176	3	frans	fran	NOUN
ftr-390	176	4	vanistendael	vanistendael	PROPN
ftr-390	176	5	,	,	PUNCT
ftr-390	176	6	the	the	DET
ftr-390	176	7	ecj	ecj	NOUN
ftr-390	176	8	at	at	ADP
ftr-390	176	9	the	the	DET
ftr-390	176	10	crossroads	crossroad	NOUN
ftr-390	176	11	:	:	PUNCT
ftr-390	176	12	balancing	balance	VERB
ftr-390	176	13	tax	tax	NOUN
ftr-390	176	14	sovereignty	sovereignty	NOUN
ftr-390	176	15	against	against	ADP
ftr-390	176	16	the	the	DET
ftr-390	176	17	imperatives	imperative	NOUN
ftr-390	176	18	of	of	ADP
ftr-390	176	19	the	the	DET
ftr-390	176	20	single	single	ADJ
ftr-390	176	21	market	market	NOUN
ftr-390	176	22	,	,	PUNCT
ftr-390	176	23	46	46	NUM
ftr-390	176	24	eur	eur	NOUN
ftr-390	176	25	.	.	PUNCT
ftr-390	177	1	tax'n	tax'n	ADP
ftr-390	177	2	413	413	NUM
ftr-390	177	3	,	,	PUNCT
ftr-390	177	4	413	413	NUM
ftr-390	177	5	(	(	PUNCT
ftr-390	177	6	2006	2006	NUM
ftr-390	177	7	)	)	PUNCT
ftr-390	177	8	(	(	PUNCT
ftr-390	177	9	noting	note	VERB
ftr-390	177	10	that	that	SCONJ
ftr-390	177	11	during	during	ADP
ftr-390	177	12	negotiations	negotiation	NOUN
ftr-390	177	13	for	for	ADP
ftr-390	177	14	the	the	DET
ftr-390	177	15	proposed	propose	VERB
ftr-390	177	16	european	european	ADJ
ftr-390	177	17	constitution	constitution	NOUN
ftr-390	177	18	,	,	PUNCT
ftr-390	177	19	member	member	NOUN
ftr-390	177	20	state	state	NOUN
ftr-390	177	21	representatives	representative	NOUN
ftr-390	177	22	considered	consider	VERB
ftr-390	177	23	whether	whether	SCONJ
ftr-390	177	24	to	to	PART
ftr-390	177	25	strip	strip	VERB
ftr-390	177	26	the	the	DET
ftr-390	177	27	ecj	ecj	NOUN
ftr-390	177	28	of	of	ADP
ftr-390	177	29	direct	direct	ADJ
ftr-390	177	30	tax	tax	NOUN
ftr-390	177	31	jurisprudence	jurisprudence	NOUN
ftr-390	177	32	)	)	PUNCT
ftr-390	177	33	.	.	PUNCT
ftr-390	178	1	34	34	NUM
ftr-390	178	2	.	.	PUNCT
ftr-390	178	3	justice	justice	PROPN
ftr-390	178	4	scalia	scalia	PROPN
ftr-390	178	5	,	,	PUNCT
ftr-390	178	6	never	never	ADV
ftr-390	178	7	a	a	DET
ftr-390	178	8	fan	fan	NOUN
ftr-390	178	9	of	of	ADP
ftr-390	178	10	the	the	DET
ftr-390	178	11	dormant	dormant	PROPN
ftr-390	178	12	commerce	commerce	PROPN
ftr-390	178	13	clause	clause	NOUN
ftr-390	178	14	,	,	PUNCT
ftr-390	178	15	has	have	AUX
ftr-390	178	16	harshly	harshly	ADV
ftr-390	178	17	criticized	criticize	VERB
ftr-390	178	18	the	the	DET
ftr-390	178	19	court	court	NOUN
ftr-390	178	20	's	's	PART
ftr-390	178	21	majority	majority	NOUN
ftr-390	178	22	opinions	opinion	NOUN
ftr-390	178	23	in	in	ADP
ftr-390	178	24	tax	tax	NOUN
ftr-390	178	25	discrimination	discrimination	NOUN
ftr-390	178	26	cases	case	NOUN
ftr-390	178	27	.	.	PUNCT
ftr-390	179	1	see	see	VERB
ftr-390	179	2	,	,	PUNCT
ftr-390	179	3	e.g.	e.g.	ADV
ftr-390	179	4	,	,	PUNCT
ftr-390	179	5	am	be	AUX
ftr-390	179	6	.	.	PUNCT
ftr-390	180	1	trucking	truck	VERB
ftr-390	180	2	ass'n	ass'n	PROPN
ftr-390	180	3	,	,	PUNCT
ftr-390	180	4	inc	inc	PROPN
ftr-390	180	5	.	.	PROPN
ftr-390	181	1	v.	v.	PROPN
ftr-390	181	2	smith	smith	PROPN
ftr-390	181	3	,	,	PUNCT
ftr-390	181	4	496	496	NUM
ftr-390	181	5	u.s	u.s	PROPN
ftr-390	181	6	.	.	PROPN
ftr-390	181	7	167	167	NUM
ftr-390	181	8	,	,	PUNCT
ftr-390	181	9	202	202	NUM
ftr-390	181	10	(	(	PUNCT
ftr-390	181	11	1990	1990	NUM
ftr-390	181	12	)	)	PUNCT
ftr-390	181	13	(	(	PUNCT
ftr-390	181	14	scalia	scalia	PROPN
ftr-390	181	15	,	,	PUNCT
ftr-390	181	16	j.	j.	PROPN
ftr-390	181	17	,	,	PUNCT
ftr-390	181	18	concurring	concur	VERB
ftr-390	181	19	)	)	PUNCT
ftr-390	181	20	(	(	PUNCT
ftr-390	181	21	noting	note	VERB
ftr-390	181	22	his	his	PRON
ftr-390	181	23	disagreement	disagreement	NOUN
ftr-390	181	24	with	with	ADP
ftr-390	181	25	the	the	DET
ftr-390	181	26	court	court	NOUN
ftr-390	181	27	's	's	PART
ftr-390	181	28	"	"	PUNCT
ftr-390	181	29	typically	typically	ADV
ftr-390	181	30	destabilizing	destabilizing	ADJ
ftr-390	181	31	"	"	PUNCT
ftr-390	181	32	dormant	dormant	PROPN
ftr-390	181	33	commerce	commerce	PROPN
ftr-390	181	34	clause	clause	NOUN
ftr-390	181	35	jurisprudence	jurisprudence	NOUN
ftr-390	181	36	)	)	PUNCT
ftr-390	181	37	.	.	PUNCT
ftr-390	182	1	in	in	ADP
ftr-390	182	2	schneier	schneier	PROPN
ftr-390	182	3	,	,	PUNCT
ftr-390	182	4	justice	justice	PROPN
ftr-390	182	5	scalia	scalia	PROPN
ftr-390	182	6	stated	state	VERB
ftr-390	182	7	that	that	SCONJ
ftr-390	182	8	he	he	PRON
ftr-390	182	9	would	would	AUX
ftr-390	182	10	only	only	ADV
ftr-390	182	11	strike	strike	VERB
ftr-390	182	12	down	down	ADP
ftr-390	182	13	state	state	NOUN
ftr-390	182	14	tax	tax	NOUN
ftr-390	182	15	statutes	statute	NOUN
ftr-390	182	16	that	that	PRON
ftr-390	182	17	facially	facially	ADV
ftr-390	182	18	discriminate	discriminate	VERB
ftr-390	182	19	between	between	ADP
ftr-390	182	20	residents	resident	NOUN
ftr-390	182	21	and	and	CCONJ
ftr-390	182	22	nonresidents	nonresident	NOUN
ftr-390	182	23	.	.	PUNCT
ftr-390	183	1	am	be	AUX
ftr-390	183	2	.	.	PUNCT
ftr-390	184	1	trucking	truck	VERB
ftr-390	184	2	ass'n	ass'n	PROPN
ftr-390	184	3	,	,	PUNCT
ftr-390	184	4	inc	inc	PROPN
ftr-390	184	5	.	.	PROPN
ftr-390	185	1	v.	v.	PROPN
ftr-390	185	2	scheiner	scheiner	PROPN
ftr-390	185	3	,	,	PUNCT
ftr-390	185	4	483	483	NUM
ftr-390	185	5	u.s	u.s	PROPN
ftr-390	185	6	.	.	PROPN
ftr-390	185	7	266	266	NUM
ftr-390	185	8	,	,	PUNCT
ftr-390	185	9	304	304	NUM
ftr-390	185	10	(	(	PUNCT
ftr-390	185	11	1987	1987	NUM
ftr-390	185	12	)	)	PUNCT
ftr-390	185	13	(	(	PUNCT
ftr-390	185	14	scalia	scalia	PROPN
ftr-390	185	15	,	,	PUNCT
ftr-390	185	16	j.	j.	PROPN
ftr-390	185	17	,	,	PUNCT
ftr-390	185	18	dissenting	dissent	VERB
ftr-390	185	19	)	)	PUNCT
ftr-390	185	20	(	(	PUNCT
ftr-390	185	21	"	"	PUNCT
ftr-390	185	22	the	the	DET
ftr-390	185	23	same	same	ADJ
ftr-390	185	24	tax	tax	NOUN
ftr-390	185	25	is	be	AUX
ftr-390	185	26	imposed	impose	VERB
ftr-390	185	27	on	on	ADP
ftr-390	185	28	in	in	ADP
ftr-390	185	29	-	-	PUNCT
ftr-390	185	30	state	state	NOUN
ftr-390	185	31	as	as	ADP
ftr-390	185	32	on	on	ADP
ftr-390	185	33	out	out	ADP
ftr-390	185	34	-	-	PUNCT
ftr-390	185	35	of	of	ADP
ftr-390	185	36	-	-	PUNCT
ftr-390	185	37	state	state	NOUN
ftr-390	185	38	trucks	truck	NOUN
ftr-390	185	39	;	;	PUNCT
ftr-390	185	40	that	that	PRON
ftr-390	185	41	is	be	AUX
ftr-390	185	42	all	all	PRON
ftr-390	185	43	i	i	PRON
ftr-390	185	44	would	would	AUX
ftr-390	185	45	require	require	VERB
ftr-390	185	46	.	.	PUNCT
ftr-390	185	47	"	"	PUNCT
ftr-390	185	48	)	)	PUNCT
ftr-390	185	49	.	.	PUNCT
ftr-390	186	1	justice	justice	PROPN
ftr-390	186	2	scalia	scalia	PROPN
ftr-390	186	3	has	have	AUX
ftr-390	186	4	also	also	ADV
ftr-390	186	5	argued	argue	VERB
ftr-390	186	6	that	that	SCONJ
ftr-390	186	7	the	the	DET
ftr-390	186	8	practical	practical	ADJ
ftr-390	186	9	results	result	NOUN
ftr-390	186	10	we	we	PRON
ftr-390	186	11	have	have	AUX
ftr-390	186	12	educed	educe	VERB
ftr-390	186	13	from	from	ADP
ftr-390	186	14	the	the	DET
ftr-390	186	15	so	so	ADV
ftr-390	186	16	-	-	PUNCT
ftr-390	186	17	called	call	VERB
ftr-390	186	18	"	"	PUNCT
ftr-390	186	19	negative	negative	ADJ
ftr-390	186	20	"	"	PUNCT
ftr-390	186	21	commerce	commerce	NOUN
ftr-390	186	22	clause	clause	NOUN
ftr-390	186	23	form	form	VERB
ftr-390	186	24	not	not	PART
ftr-390	186	25	a	a	DET
ftr-390	186	26	rock	rock	NOUN
ftr-390	186	27	but	but	CCONJ
ftr-390	186	28	a	a	DET
ftr-390	186	29	'	'	PUNCT
ftr-390	186	30	quagmire	quagmire	NOUN
ftr-390	186	31	'	'	PUNCT
ftr-390	186	32	..	..	PUNCT
ftr-390	186	33	..	..	PUNCT
ftr-390	186	34	nor	nor	CCONJ
ftr-390	186	35	is	be	AUX
ftr-390	186	36	this	this	PRON
ftr-390	186	37	a	a	DET
ftr-390	186	38	recent	recent	ADJ
ftr-390	186	39	liquefaction	liquefaction	NOUN
ftr-390	186	40	.	.	PUNCT
ftr-390	187	1	the	the	DET
ftr-390	187	2	fact	fact	NOUN
ftr-390	187	3	is	be	AUX
ftr-390	187	4	that	that	SCONJ
ftr-390	187	5	in	in	ADP
ftr-390	187	6	the	the	DET
ftr-390	187	7	114	114	NUM
ftr-390	187	8	years	year	NOUN
ftr-390	187	9	since	since	SCONJ
ftr-390	187	10	the	the	DET
ftr-390	187	11	doctrine	doctrine	NOUN
ftr-390	187	12	of	of	ADP
ftr-390	187	13	the	the	DET
ftr-390	187	14	negative	negative	PROPN
ftr-390	187	15	commerce	commerce	PROPN
ftr-390	187	16	clause	clause	NOUN
ftr-390	187	17	was	be	AUX
ftr-390	187	18	formally	formally	ADV
ftr-390	187	19	adopted	adopt	VERB
ftr-390	187	20	as	as	ADP
ftr-390	187	21	holding	hold	VERB
ftr-390	187	22	of	of	ADP
ftr-390	187	23	this	this	DET
ftr-390	187	24	court	court	NOUN
ftr-390	187	25	,	,	PUNCT
ftr-390	187	26	..	..	PUNCT
ftr-390	187	27	.	.	PUNCT
ftr-390	188	1	and	and	CCONJ
ftr-390	188	2	in	in	ADP
ftr-390	188	3	the	the	DET
ftr-390	188	4	50	50	NUM
ftr-390	188	5	years	year	NOUN
ftr-390	188	6	prior	prior	ADV
ftr-390	188	7	to	to	ADP
ftr-390	188	8	that	that	PRON
ftr-390	188	9	in	in	ADP
ftr-390	188	10	which	which	PRON
ftr-390	188	11	it	it	PRON
ftr-390	188	12	was	be	AUX
ftr-390	188	13	alluded	allude	VERB
ftr-390	188	14	to	to	ADP
ftr-390	188	15	in	in	ADP
ftr-390	188	16	various	various	ADJ
ftr-390	188	17	dicta	dicta	NOUN
ftr-390	188	18	of	of	ADP
ftr-390	188	19	the	the	DET
ftr-390	188	20	court	court	NOUN
ftr-390	188	21	.	.	PUNCT
ftr-390	188	22	.	.	PUNCT
ftr-390	189	1	.	.	PUNCT
ftr-390	190	1	our	our	PRON
ftr-390	190	2	applications	application	NOUN
ftr-390	190	3	of	of	ADP
ftr-390	190	4	the	the	DET
ftr-390	190	5	doctrine	doctrine	NOUN
ftr-390	190	6	have	have	AUX
ftr-390	190	7	,	,	PUNCT
ftr-390	190	8	not	not	PART
ftr-390	190	9	to	to	PART
ftr-390	190	10	put	put	VERB
ftr-390	190	11	too	too	ADV
ftr-390	190	12	fine	fine	ADJ
ftr-390	190	13	a	a	DET
ftr-390	190	14	point	point	NOUN
ftr-390	190	15	on	on	ADP
ftr-390	190	16	the	the	DET
ftr-390	190	17	matter	matter	NOUN
ftr-390	190	18	,	,	PUNCT
ftr-390	190	19	made	make	VERB
ftr-390	190	20	no	no	DET
ftr-390	190	21	sense	sense	NOUN
ftr-390	190	22	.	.	PUNCT
ftr-390	191	1	tyler	tyler	NOUN
ftr-390	191	2	pipe	pipe	PROPN
ftr-390	191	3	indus	indus	PROPN
ftr-390	191	4	.	.	PUNCT
ftr-390	191	5	,	,	PUNCT
ftr-390	191	6	inc	inc	PROPN
ftr-390	191	7	.	.	PROPN
ftr-390	192	1	v.	v.	ADP
ftr-390	192	2	wash	wash	NOUN
ftr-390	192	3	.	.	PUNCT
ftr-390	193	1	state	state	NOUN
ftr-390	193	2	dep't	dep't	NOUN
ftr-390	193	3	of	of	ADP
ftr-390	193	4	revenue	revenue	NOUN
ftr-390	193	5	,	,	PUNCT
ftr-390	193	6	483	483	NUM
ftr-390	193	7	u.s	u.s	PROPN
ftr-390	193	8	.	.	PROPN
ftr-390	193	9	232	232	NUM
ftr-390	193	10	,	,	PUNCT
ftr-390	193	11	259	259	NUM
ftr-390	193	12	-	-	SYM
ftr-390	193	13	260	260	NUM
ftr-390	193	14	(	(	PUNCT
ftr-390	193	15	1987	1987	NUM
ftr-390	193	16	)	)	PUNCT
ftr-390	193	17	(	(	PUNCT
ftr-390	193	18	scalia	scalia	PROPN
ftr-390	193	19	,	,	PUNCT
ftr-390	193	20	j.	j.	PROPN
ftr-390	193	21	,	,	PUNCT
ftr-390	193	22	concurring	concur	VERB
ftr-390	193	23	in	in	ADP
ftr-390	193	24	part	part	NOUN
ftr-390	193	25	and	and	CCONJ
ftr-390	193	26	dissenting	dissent	VERB
ftr-390	193	27	in	in	ADP
ftr-390	193	28	part	part	NOUN
ftr-390	193	29	)	)	PUNCT
ftr-390	193	30	(	(	PUNCT
ftr-390	193	31	citations	citation	NOUN
ftr-390	193	32	omitted	omit	VERB
ftr-390	193	33	)	)	PUNCT
ftr-390	193	34	.	.	PUNCT
ftr-390	194	1	justice	justice	PROPN
ftr-390	194	2	thomas	thomas	PROPN
ftr-390	194	3	has	have	AUX
ftr-390	194	4	also	also	ADV
ftr-390	194	5	criticized	criticize	VERB
ftr-390	194	6	the	the	DET
ftr-390	194	7	court	court	NOUN
ftr-390	194	8	's	's	PART
ftr-390	194	9	dormant	dormant	PROPN
ftr-390	194	10	commerce	commerce	PROPN
ftr-390	194	11	clause	clause	NOUN
ftr-390	194	12	jurisprudence	jurisprudence	NOUN
ftr-390	194	13	as	as	SCONJ
ftr-390	194	14	"	"	PUNCT
ftr-390	194	15	failed	fail	VERB
ftr-390	194	16	,	,	PUNCT
ftr-390	194	17	"	"	PUNCT
ftr-390	194	18	a	a	DET
ftr-390	194	19	"	"	PUNCT
ftr-390	194	20	morass	morass	NOUN
ftr-390	194	21	,	,	PUNCT
ftr-390	194	22	"	"	PUNCT
ftr-390	194	23	and	and	CCONJ
ftr-390	194	24	"	"	PUNCT
ftr-390	194	25	virtually	virtually	ADV
ftr-390	194	26	unworkable	unworkable	ADJ
ftr-390	194	27	in	in	ADP
ftr-390	194	28	application	application	NOUN
ftr-390	194	29	,	,	PUNCT
ftr-390	194	30	"	"	PUNCT
ftr-390	194	31	and	and	CCONJ
ftr-390	194	32	he	he	PRON
ftr-390	194	33	recommended	recommend	VERB
ftr-390	194	34	abandoning	abandon	VERB
ftr-390	194	35	it	it	PRON
ftr-390	194	36	in	in	ADP
ftr-390	194	37	tax	tax	NOUN
ftr-390	194	38	cases	case	NOUN
ftr-390	194	39	in	in	ADP
ftr-390	194	40	favor	favor	NOUN
ftr-390	194	41	of	of	ADP
ftr-390	194	42	scrutiny	scrutiny	NOUN
ftr-390	194	43	under	under	ADP
ftr-390	194	44	the	the	DET
ftr-390	194	45	import	import	NOUN
ftr-390	194	46	-	-	PUNCT
ftr-390	194	47	export	export	NOUN
ftr-390	194	48	clause	clause	NOUN
ftr-390	194	49	.	.	PUNCT
ftr-390	195	1	see	see	VERB
ftr-390	195	2	camps	camp	NOUN
ftr-390	195	3	newfound	newfound	NOUN
ftr-390	195	4	/	/	SYM
ftr-390	195	5	owatonna	owatonna	PROPN
ftr-390	195	6	,	,	PUNCT
ftr-390	195	7	inc	inc	PROPN
ftr-390	195	8	.	.	PROPN
ftr-390	195	9	,	,	PUNCT
ftr-390	195	10	v.	v.	ADP
ftr-390	195	11	town	town	NOUN
ftr-390	195	12	of	of	ADP
ftr-390	195	13	harrison	harrison	PROPN
ftr-390	195	14	,	,	PUNCT
ftr-390	196	1	520	520	NUM
ftr-390	196	2	u.s	u.s	PROPN
ftr-390	196	3	.	.	PROPN
ftr-390	196	4	564	564	NUM
ftr-390	196	5	,	,	PUNCT
ftr-390	196	6	610	610	NUM
ftr-390	196	7	-	-	SYM
ftr-390	196	8	611	611	NUM
ftr-390	196	9	(	(	PUNCT
ftr-390	196	10	1997	1997	NUM
ftr-390	196	11	)	)	PUNCT
ftr-390	196	12	(	(	PUNCT
ftr-390	196	13	thomas	thomas	PROPN
ftr-390	196	14	,	,	PUNCT
ftr-390	196	15	j.	j.	PROPN
ftr-390	196	16	,	,	PUNCT
ftr-390	196	17	dissenting	dissent	VERB
ftr-390	196	18	)	)	PUNCT
ftr-390	196	19	.	.	PUNCT
ftr-390	197	1	20071	20071	NUM
ftr-390	197	2	florida	florida	PROPN
ftr-390	197	3	tax	tax	NOUN
ftr-390	197	4	review	review	NOUN
ftr-390	197	5	problems	problem	NOUN
ftr-390	197	6	with	with	ADP
ftr-390	197	7	the	the	DET
ftr-390	197	8	judicial	judicial	ADJ
ftr-390	197	9	standards	standard	NOUN
ftr-390	197	10	for	for	ADP
ftr-390	197	11	state	state	NOUN
ftr-390	197	12	tax	tax	NOUN
ftr-390	197	13	discrimination	discrimination	NOUN
ftr-390	197	14	,	,	PUNCT
ftr-390	197	15	surprisingly	surprisingly	ADV
ftr-390	197	16	few	few	ADJ
ftr-390	197	17	concrete	concrete	ADJ
ftr-390	197	18	suggestions	suggestion	NOUN
ftr-390	197	19	for	for	ADP
ftr-390	197	20	improvement	improvement	NOUN
ftr-390	197	21	have	have	AUX
ftr-390	197	22	been	be	AUX
ftr-390	197	23	made	make	VERB
ftr-390	197	24	in	in	ADP
ftr-390	197	25	this	this	DET
ftr-390	197	26	area.35	area.35	NOUN
ftr-390	197	27	one	one	NUM
ftr-390	197	28	solution	solution	NOUN
ftr-390	197	29	to	to	ADP
ftr-390	197	30	these	these	DET
ftr-390	197	31	problems	problem	NOUN
ftr-390	197	32	might	might	AUX
ftr-390	197	33	be	be	AUX
ftr-390	197	34	to	to	PART
ftr-390	197	35	abandon	abandon	VERB
ftr-390	197	36	judicial	judicial	ADJ
ftr-390	197	37	review	review	NOUN
ftr-390	197	38	of	of	ADP
ftr-390	197	39	state	state	NOUN
ftr-390	197	40	taxes	taxis	NOUN
ftr-390	197	41	altogether	altogether	ADV
ftr-390	197	42	.	.	PUNCT
ftr-390	198	1	this	this	PRON
ftr-390	198	2	could	could	AUX
ftr-390	198	3	be	be	AUX
ftr-390	198	4	accomplished	accomplish	VERB
ftr-390	198	5	in	in	ADP
ftr-390	198	6	europe	europe	PROPN
ftr-390	198	7	by	by	ADP
ftr-390	198	8	stripping	strip	VERB
ftr-390	198	9	the	the	DET
ftr-390	198	10	ecj	ecj	NOUN
ftr-390	198	11	of	of	ADP
ftr-390	198	12	its	its	PRON
ftr-390	198	13	jurisdiction	jurisdiction	NOUN
ftr-390	198	14	to	to	PART
ftr-390	198	15	review	review	VERB
ftr-390	198	16	income	income	NOUN
ftr-390	198	17	tax	tax	NOUN
ftr-390	198	18	cases	case	NOUN
ftr-390	198	19	.	.	PUNCT
ftr-390	199	1	a	a	DET
ftr-390	199	2	suggestion	suggestion	NOUN
ftr-390	199	3	to	to	PART
ftr-390	199	4	do	do	AUX
ftr-390	199	5	just	just	ADV
ftr-390	199	6	that	that	PRON
ftr-390	199	7	was	be	AUX
ftr-390	199	8	made	make	VERB
ftr-390	199	9	during	during	ADP
ftr-390	199	10	recent	recent	ADJ
ftr-390	199	11	negotiations	negotiation	NOUN
ftr-390	199	12	over	over	ADP
ftr-390	199	13	the	the	DET
ftr-390	199	14	european	european	ADJ
ftr-390	199	15	constitution.36	constitution.36	NOUN
ftr-390	199	16	however	however	ADV
ftr-390	199	17	,	,	PUNCT
ftr-390	199	18	the	the	DET
ftr-390	199	19	suggestion	suggestion	NOUN
ftr-390	199	20	was	be	AUX
ftr-390	199	21	not	not	PART
ftr-390	199	22	adopted	adopt	VERB
ftr-390	199	23	in	in	ADP
ftr-390	199	24	the	the	DET
ftr-390	199	25	final	final	ADJ
ftr-390	199	26	draft	draft	NOUN
ftr-390	199	27	of	of	ADP
ftr-390	199	28	the	the	DET
ftr-390	199	29	proposed	propose	VERB
ftr-390	199	30	constitution	constitution	NOUN
ftr-390	199	31	,	,	PUNCT
ftr-390	199	32	perhaps	perhaps	ADV
ftr-390	199	33	due	due	ADP
ftr-390	199	34	to	to	ADP
ftr-390	199	35	recognition	recognition	NOUN
ftr-390	199	36	of	of	ADP
ftr-390	199	37	the	the	DET
ftr-390	199	38	important	important	ADJ
ftr-390	199	39	pro	pro	ADJ
ftr-390	199	40	-	-	ADJ
ftr-390	199	41	integration	integration	ADJ
ftr-390	199	42	role	role	NOUN
ftr-390	199	43	played	play	VERB
ftr-390	199	44	by	by	ADP
ftr-390	199	45	the	the	DET
ftr-390	199	46	court	court	NOUN
ftr-390	199	47	of	of	ADP
ftr-390	199	48	justice	justice	NOUN
ftr-390	199	49	in	in	ADP
ftr-390	199	50	taxation	taxation	NOUN
ftr-390	199	51	.	.	PUNCT
ftr-390	200	1	since	since	SCONJ
ftr-390	200	2	tax	tax	NOUN
ftr-390	200	3	legislation	legislation	NOUN
ftr-390	200	4	in	in	ADP
ftr-390	200	5	the	the	DET
ftr-390	200	6	european	european	PROPN
ftr-390	200	7	union	union	PROPN
ftr-390	200	8	requires	require	VERB
ftr-390	200	9	unanimous	unanimous	ADJ
ftr-390	200	10	agreement	agreement	NOUN
ftr-390	200	11	by	by	ADP
ftr-390	200	12	the	the	DET
ftr-390	200	13	member	member	NOUN
ftr-390	200	14	states	state	NOUN
ftr-390	200	15	,	,	PUNCT
ftr-390	200	16	there	there	PRON
ftr-390	200	17	have	have	AUX
ftr-390	200	18	been	be	AUX
ftr-390	200	19	few	few	ADJ
ftr-390	200	20	legislative	legislative	ADJ
ftr-390	200	21	directives	directive	NOUN
ftr-390	200	22	covering	cover	VERB
ftr-390	200	23	direct	direct	ADJ
ftr-390	200	24	taxes.37	taxes.37	VERB
ftr-390	200	25	instead	instead	ADV
ftr-390	200	26	,	,	PUNCT
ftr-390	200	27	most	most	ADJ
ftr-390	200	28	of	of	ADP
ftr-390	200	29	the	the	DET
ftr-390	200	30	progress	progress	NOUN
ftr-390	200	31	in	in	ADP
ftr-390	200	32	removing	remove	VERB
ftr-390	200	33	tax	tax	NOUN
ftr-390	200	34	barriers	barrier	NOUN
ftr-390	200	35	to	to	ADP
ftr-390	200	36	cross	cross	ADJ
ftr-390	200	37	-	-	ADJ
ftr-390	200	38	border	border	ADJ
ftr-390	200	39	trade	trade	NOUN
ftr-390	200	40	and	and	CCONJ
ftr-390	200	41	investment	investment	NOUN
ftr-390	200	42	has	have	AUX
ftr-390	200	43	resulted	result	VERB
ftr-390	200	44	from	from	ADP
ftr-390	200	45	tax	tax	NOUN
ftr-390	200	46	cases	case	NOUN
ftr-390	200	47	brought	bring	VERB
ftr-390	200	48	in	in	ADP
ftr-390	200	49	national	national	ADJ
ftr-390	200	50	courts	court	NOUN
ftr-390	200	51	by	by	ADP
ftr-390	200	52	private	private	ADJ
ftr-390	200	53	litigants	litigant	NOUN
ftr-390	200	54	and	and	CCONJ
ftr-390	200	55	referred	refer	VERB
ftr-390	200	56	to	to	ADP
ftr-390	200	57	the	the	DET
ftr-390	200	58	ecj	ecj	NOUN
ftr-390	200	59	for	for	ADP
ftr-390	200	60	preliminary	preliminary	ADJ
ftr-390	200	61	ruling.38	ruling.38	NOUN
ftr-390	200	62	abandoning	abandon	VERB
ftr-390	200	63	review	review	NOUN
ftr-390	200	64	of	of	ADP
ftr-390	200	65	state	state	NOUN
ftr-390	200	66	taxes	taxis	NOUN
ftr-390	200	67	might	might	AUX
ftr-390	200	68	be	be	AUX
ftr-390	200	69	a	a	DET
ftr-390	200	70	better	well	ADJ
ftr-390	200	71	option	option	NOUN
ftr-390	200	72	for	for	ADP
ftr-390	200	73	the	the	DET
ftr-390	200	74	united	united	PROPN
ftr-390	200	75	states	states	PROPN
ftr-390	200	76	.	.	PUNCT
ftr-390	201	1	unlike	unlike	ADP
ftr-390	201	2	europe	europe	PROPN
ftr-390	201	3	,	,	PUNCT
ftr-390	201	4	the	the	DET
ftr-390	201	5	united	united	PROPN
ftr-390	201	6	states	states	PROPN
ftr-390	201	7	is	be	AUX
ftr-390	201	8	already	already	ADV
ftr-390	201	9	so	so	ADV
ftr-390	201	10	well	well	ADV
ftr-390	201	11	-	-	PUNCT
ftr-390	201	12	integrated	integrate	VERB
ftr-390	201	13	politically	politically	ADV
ftr-390	201	14	and	and	CCONJ
ftr-390	201	15	economically	economically	ADV
ftr-390	201	16	that	that	SCONJ
ftr-390	201	17	perhaps	perhaps	ADV
ftr-390	201	18	tax	tax	NOUN
ftr-390	201	19	discrimination	discrimination	NOUN
ftr-390	201	20	is	be	AUX
ftr-390	201	21	no	no	ADV
ftr-390	201	22	longer	long	ADV
ftr-390	201	23	a	a	DET
ftr-390	201	24	major	major	ADJ
ftr-390	201	25	problem.39	problem.39	NOUN
ftr-390	201	26	while	while	SCONJ
ftr-390	201	27	removal	removal	NOUN
ftr-390	201	28	of	of	ADP
ftr-390	201	29	discriminatory	discriminatory	ADJ
ftr-390	201	30	taxes	taxis	NOUN
ftr-390	201	31	may	may	AUX
ftr-390	201	32	have	have	AUX
ftr-390	201	33	been	be	AUX
ftr-390	201	34	necessary	necessary	ADJ
ftr-390	201	35	at	at	ADP
ftr-390	201	36	the	the	DET
ftr-390	201	37	formation	formation	NOUN
ftr-390	201	38	of	of	ADP
ftr-390	201	39	the	the	DET
ftr-390	201	40	union	union	NOUN
ftr-390	201	41	,	,	PUNCT
ftr-390	201	42	we	we	PRON
ftr-390	201	43	might	might	AUX
ftr-390	201	44	conclude	conclude	VERB
ftr-390	201	45	that	that	SCONJ
ftr-390	201	46	the	the	DET
ftr-390	201	47	supreme	supreme	PROPN
ftr-390	201	48	court	court	PROPN
ftr-390	201	49	's	's	PART
ftr-390	201	50	early	early	ADJ
ftr-390	201	51	vigilance	vigilance	NOUN
ftr-390	201	52	served	serve	VERB
ftr-390	201	53	its	its	PRON
ftr-390	201	54	purpose	purpose	NOUN
ftr-390	201	55	.	.	PUNCT
ftr-390	202	1	however	however	ADV
ftr-390	202	2	,	,	PUNCT
ftr-390	202	3	successful	successful	ADJ
ftr-390	202	4	state	state	NOUN
ftr-390	202	5	tax	tax	NOUN
ftr-390	202	6	discrimination	discrimination	NOUN
ftr-390	202	7	claims	claim	NOUN
ftr-390	202	8	in	in	ADP
ftr-390	202	9	the	the	DET
ftr-390	202	10	modem	modem	PROPN
ftr-390	202	11	era	era	NOUN
ftr-390	202	12	,	,	PUNCT
ftr-390	202	13	which	which	PRON
ftr-390	202	14	articulate	articulate	VERB
ftr-390	202	15	important	important	ADJ
ftr-390	202	16	principles	principle	NOUN
ftr-390	202	17	and	and	CCONJ
ftr-390	202	18	protections	protection	NOUN
ftr-390	202	19	,	,	PUNCT
ftr-390	202	20	tend	tend	VERB
ftr-390	202	21	to	to	PART
ftr-390	202	22	undermine	undermine	VERB
ftr-390	202	23	the	the	DET
ftr-390	202	24	argument	argument	NOUN
ftr-390	202	25	that	that	SCONJ
ftr-390	202	26	review	review	NOUN
ftr-390	202	27	of	of	ADP
ftr-390	202	28	state	state	NOUN
ftr-390	202	29	taxes	taxis	NOUN
ftr-390	202	30	is	be	AUX
ftr-390	202	31	no	no	ADV
ftr-390	202	32	longer	long	ADV
ftr-390	202	33	necessary	necessary	ADJ
ftr-390	202	34	in	in	ADP
ftr-390	202	35	the	the	DET
ftr-390	202	36	united	united	PROPN
ftr-390	202	37	states.40	states.40	PROPN
ftr-390	202	38	35	35	NUM
ftr-390	202	39	.	.	PUNCT
ftr-390	203	1	but	but	CCONJ
ftr-390	203	2	see	see	VERB
ftr-390	203	3	ruth	ruth	PROPN
ftr-390	203	4	mason	mason	PROPN
ftr-390	203	5	,	,	PUNCT
ftr-390	203	6	made	make	VERB
ftr-390	203	7	in	in	ADP
ftr-390	203	8	america	america	PROPN
ftr-390	203	9	for	for	ADP
ftr-390	203	10	european	european	ADJ
ftr-390	203	11	tax	tax	NOUN
ftr-390	203	12	:	:	PUNCT
ftr-390	203	13	the	the	DET
ftr-390	203	14	internal	internal	ADJ
ftr-390	203	15	consistency	consistency	NOUN
ftr-390	203	16	test	test	NOUN
ftr-390	203	17	,	,	PUNCT
ftr-390	203	18	49	49	NUM
ftr-390	203	19	b.c	b.c	PROPN
ftr-390	203	20	.	.	PROPN
ftr-390	203	21	l.	l.	PROPN
ftr-390	203	22	rev	rev	PROPN
ftr-390	203	23	.	.	PUNCT
ftr-390	204	1	(	(	PUNCT
ftr-390	204	2	forthcoming	forthcoming	ADJ
ftr-390	204	3	2008	2008	NUM
ftr-390	204	4	)	)	PUNCT
ftr-390	204	5	(	(	PUNCT
ftr-390	204	6	suggesting	suggest	VERB
ftr-390	204	7	that	that	SCONJ
ftr-390	204	8	the	the	DET
ftr-390	204	9	ecj	ecj	NOUN
ftr-390	204	10	apply	apply	VERB
ftr-390	204	11	the	the	DET
ftr-390	204	12	internal	internal	ADJ
ftr-390	204	13	consistency	consistency	NOUN
ftr-390	204	14	test	test	NOUN
ftr-390	204	15	to	to	PART
ftr-390	204	16	income	income	VERB
ftr-390	204	17	tax	tax	NOUN
ftr-390	204	18	cases	case	NOUN
ftr-390	204	19	as	as	ADP
ftr-390	204	20	a	a	DET
ftr-390	204	21	first	first	ADJ
ftr-390	204	22	step	step	NOUN
ftr-390	204	23	towards	towards	ADP
ftr-390	204	24	rationalizing	rationalize	VERB
ftr-390	204	25	its	its	PRON
ftr-390	204	26	review	review	NOUN
ftr-390	204	27	of	of	ADP
ftr-390	204	28	member	member	NOUN
ftr-390	204	29	state	state	NOUN
ftr-390	204	30	taxes	taxis	NOUN
ftr-390	204	31	)	)	PUNCT
ftr-390	204	32	;	;	PUNCT
ftr-390	204	33	for	for	ADP
ftr-390	204	34	more	more	ADJ
ftr-390	204	35	on	on	ADP
ftr-390	204	36	the	the	DET
ftr-390	204	37	internal	internal	ADJ
ftr-390	204	38	consistency	consistency	NOUN
ftr-390	204	39	test	test	NOUN
ftr-390	204	40	,	,	PUNCT
ftr-390	204	41	see	see	VERB
ftr-390	204	42	infra	infra	NOUN
ftr-390	204	43	text	text	NOUN
ftr-390	204	44	accompanying	accompanying	ADJ
ftr-390	204	45	notes	note	NOUN
ftr-390	204	46	62	62	NUM
ftr-390	204	47	-	-	SYM
ftr-390	204	48	64	64	NUM
ftr-390	204	49	.	.	PUNCT
ftr-390	205	1	see	see	AUX
ftr-390	205	2	also	also	ADV
ftr-390	205	3	shaviro	shaviro	VERB
ftr-390	205	4	,	,	PUNCT
ftr-390	205	5	supra	supra	PROPN
ftr-390	205	6	note	note	NOUN
ftr-390	205	7	16	16	NUM
ftr-390	205	8	(	(	PUNCT
ftr-390	205	9	proposing	propose	VERB
ftr-390	205	10	that	that	SCONJ
ftr-390	205	11	congress	congress	PROPN
ftr-390	205	12	harmonize	harmonize	VERB
ftr-390	205	13	the	the	DET
ftr-390	205	14	state	state	NOUN
ftr-390	205	15	tax	tax	NOUN
ftr-390	205	16	base	base	NOUN
ftr-390	205	17	,	,	PUNCT
ftr-390	205	18	leaving	leave	VERB
ftr-390	205	19	the	the	DET
ftr-390	205	20	states	state	NOUN
ftr-390	205	21	with	with	ADP
ftr-390	205	22	authority	authority	NOUN
ftr-390	205	23	only	only	ADV
ftr-390	205	24	to	to	PART
ftr-390	205	25	determine	determine	VERB
ftr-390	205	26	their	their	PRON
ftr-390	205	27	tax	tax	NOUN
ftr-390	205	28	rates	rate	NOUN
ftr-390	205	29	)	)	PUNCT
ftr-390	205	30	.	.	PUNCT
ftr-390	206	1	36	36	NUM
ftr-390	206	2	.	.	PUNCT
ftr-390	206	3	see	see	VERB
ftr-390	206	4	vanistendael	vanistendael	PROPN
ftr-390	206	5	,	,	PUNCT
ftr-390	206	6	supra	supra	PROPN
ftr-390	206	7	note	note	VERB
ftr-390	206	8	33	33	NUM
ftr-390	206	9	,	,	PUNCT
ftr-390	206	10	at	at	ADP
ftr-390	206	11	413	413	NUM
ftr-390	206	12	.	.	PUNCT
ftr-390	207	1	37	37	NUM
ftr-390	207	2	.	.	PUNCT
ftr-390	208	1	ec	ec	PROPN
ftr-390	208	2	treaty	treaty	PROPN
ftr-390	208	3	,	,	PUNCT
ftr-390	208	4	supra	supra	PROPN
ftr-390	208	5	note	note	NOUN
ftr-390	208	6	9	9	NUM
ftr-390	208	7	,	,	PUNCT
ftr-390	208	8	art	art	NOUN
ftr-390	208	9	.	.	PUNCT
ftr-390	209	1	94	94	NUM
ftr-390	209	2	.	.	X
ftr-390	210	1	38	38	NUM
ftr-390	210	2	.	.	PUNCT
ftr-390	211	1	see	see	VERB
ftr-390	211	2	servaas	servaas	PROPN
ftr-390	211	3	van	van	PROPN
ftr-390	211	4	thiel	thiel	PROPN
ftr-390	211	5	,	,	PUNCT
ftr-390	211	6	removal	removal	NOUN
ftr-390	211	7	of	of	ADP
ftr-390	211	8	income	income	NOUN
ftr-390	211	9	tax	tax	NOUN
ftr-390	211	10	barriers	barrier	NOUN
ftr-390	211	11	to	to	ADP
ftr-390	211	12	market	market	NOUN
ftr-390	211	13	integration	integration	NOUN
ftr-390	211	14	in	in	ADP
ftr-390	211	15	the	the	DET
ftr-390	211	16	european	european	PROPN
ftr-390	211	17	union	union	PROPN
ftr-390	211	18	:	:	PUNCT
ftr-390	211	19	litigation	litigation	NOUN
ftr-390	211	20	by	by	ADP
ftr-390	211	21	the	the	DET
ftr-390	211	22	community	community	NOUN
ftr-390	211	23	citizen	citizen	NOUN
ftr-390	211	24	instead	instead	ADV
ftr-390	211	25	of	of	ADP
ftr-390	211	26	harmonization	harmonization	NOUN
ftr-390	211	27	by	by	ADP
ftr-390	211	28	the	the	DET
ftr-390	211	29	community	community	NOUN
ftr-390	211	30	legislature	legislature	NOUN
ftr-390	211	31	?	?	PUNCT
ftr-390	212	1	12	12	NUM
ftr-390	212	2	ec	ec	PROPN
ftr-390	212	3	tax	tax	NOUN
ftr-390	212	4	rev	rev	X
ftr-390	212	5	.	.	PROPN
ftr-390	212	6	4	4	NUM
ftr-390	212	7	(	(	PUNCT
ftr-390	212	8	2003	2003	NUM
ftr-390	212	9	)	)	PUNCT
ftr-390	212	10	(	(	PUNCT
ftr-390	212	11	arguing	argue	VERB
ftr-390	212	12	that	that	SCONJ
ftr-390	212	13	,	,	PUNCT
ftr-390	212	14	jealous	jealous	ADJ
ftr-390	212	15	oftheir	oftheir	DET
ftr-390	212	16	national	national	ADJ
ftr-390	212	17	tax	tax	NOUN
ftr-390	212	18	sovereignty	sovereignty	NOUN
ftr-390	212	19	,	,	PUNCT
ftr-390	212	20	the	the	DET
ftr-390	212	21	member	member	NOUN
ftr-390	212	22	states	state	NOUN
ftr-390	212	23	have	have	AUX
ftr-390	212	24	blocked	block	VERB
ftr-390	212	25	tax	tax	NOUN
ftr-390	212	26	legislation	legislation	NOUN
ftr-390	212	27	at	at	ADP
ftr-390	212	28	the	the	DET
ftr-390	212	29	community	community	NOUN
ftr-390	212	30	level	level	NOUN
ftr-390	212	31	)	)	PUNCT
ftr-390	212	32	.	.	PUNCT
ftr-390	213	1	39	39	NUM
ftr-390	213	2	.	.	PUNCT
ftr-390	214	1	see	see	VERB
ftr-390	214	2	zelinsky	zelinsky	ADJ
ftr-390	214	3	,	,	PUNCT
ftr-390	214	4	supra	supra	PROPN
ftr-390	214	5	note	note	NOUN
ftr-390	214	6	28	28	NUM
ftr-390	214	7	,	,	PUNCT
ftr-390	214	8	at	at	ADP
ftr-390	214	9	31	31	NUM
ftr-390	214	10	(	(	PUNCT
ftr-390	214	11	calling	call	VERB
ftr-390	214	12	the	the	DET
ftr-390	214	13	nondiscrimination	nondiscrimination	NOUN
ftr-390	214	14	principle	principle	NOUN
ftr-390	214	15	as	as	SCONJ
ftr-390	214	16	applied	apply	VERB
ftr-390	214	17	to	to	ADP
ftr-390	214	18	state	state	NOUN
ftr-390	214	19	taxes	taxis	NOUN
ftr-390	214	20	"	"	PUNCT
ftr-390	214	21	a	a	DET
ftr-390	214	22	historic	historic	ADJ
ftr-390	214	23	anachronism	anachronism	NOUN
ftr-390	214	24	,	,	PUNCT
ftr-390	214	25	now	now	ADV
ftr-390	214	26	unnecessary	unnecessary	ADJ
ftr-390	214	27	for	for	ADP
ftr-390	214	28	policing	police	VERB
ftr-390	214	29	state	state	NOUN
ftr-390	214	30	taxes	taxis	NOUN
ftr-390	214	31	"	"	PUNCT
ftr-390	214	32	)	)	PUNCT
ftr-390	214	33	.	.	PUNCT
ftr-390	215	1	40	40	NUM
ftr-390	215	2	.	.	PUNCT
ftr-390	216	1	see	see	VERB
ftr-390	216	2	,	,	PUNCT
ftr-390	216	3	e.g.	e.g.	ADV
ftr-390	216	4	,	,	PUNCT
ftr-390	216	5	camps	camp	NOUN
ftr-390	216	6	newfound	newfound	NOUN
ftr-390	216	7	/	/	SYM
ftr-390	216	8	owatonna	owatonna	PROPN
ftr-390	216	9	,	,	PUNCT
ftr-390	216	10	inc	inc	PROPN
ftr-390	216	11	.	.	PROPN
ftr-390	216	12	,	,	PUNCT
ftr-390	216	13	v.	v.	PROPN
ftr-390	216	14	town	town	NOUN
ftr-390	216	15	ofharrison	ofharrison	PROPN
ftr-390	216	16	,	,	PUNCT
ftr-390	217	1	520	520	NUM
ftr-390	217	2	u.s	u.s	PROPN
ftr-390	217	3	.	.	PROPN
ftr-390	217	4	564	564	NUM
ftr-390	217	5	(	(	PUNCT
ftr-390	217	6	1997	1997	NUM
ftr-390	217	7	)	)	PUNCT
ftr-390	217	8	(	(	PUNCT
ftr-390	217	9	holding	hold	VERB
ftr-390	217	10	that	that	SCONJ
ftr-390	217	11	a	a	DET
ftr-390	217	12	state	state	NOUN
ftr-390	217	13	could	could	AUX
ftr-390	217	14	not	not	PART
ftr-390	217	15	deny	deny	VERB
ftr-390	217	16	property	property	NOUN
ftr-390	217	17	tax	tax	NOUN
ftr-390	217	18	exemptions	exemption	NOUN
ftr-390	217	19	to	to	ADP
ftr-390	217	20	charities	charity	NOUN
ftr-390	217	21	that	that	PRON
ftr-390	217	22	served	serve	VERB
ftr-390	217	23	out	out	ADP
ftr-390	217	24	-	-	PUNCT
ftr-390	217	25	of	of	ADP
ftr-390	217	26	-	-	PUNCT
ftr-390	217	27	state	state	NOUN
ftr-390	217	28	residents	resident	NOUN
ftr-390	217	29	when	when	SCONJ
ftr-390	217	30	it	it	PRON
ftr-390	217	31	granted	grant	VERB
ftr-390	217	32	such	such	ADJ
ftr-390	217	33	exemptions	exemption	NOUN
ftr-390	217	34	to	to	ADP
ftr-390	217	35	charities	charity	NOUN
ftr-390	217	36	serving	serve	VERB
ftr-390	217	37	state	state	NOUN
ftr-390	217	38	residents	resident	NOUN
ftr-390	217	39	)	)	PUNCT
ftr-390	217	40	;	;	PUNCT
ftr-390	217	41	west	west	PROPN
ftr-390	217	42	lynn	lynn	PROPN
ftr-390	217	43	creamery	creamery	PROPN
ftr-390	217	44	,	,	PUNCT
ftr-390	217	45	inc	inc	PROPN
ftr-390	217	46	.	.	PROPN
ftr-390	217	47	v.	v.	PROPN
ftr-390	217	48	healy	healy	PROPN
ftr-390	217	49	,	,	PUNCT
ftr-390	217	50	512	512	NUM
ftr-390	217	51	u.s	u.s	PROPN
ftr-390	217	52	.	.	PROPN
ftr-390	217	53	186	186	NUM
ftr-390	217	54	(	(	PUNCT
ftr-390	217	55	1994	1994	NUM
ftr-390	217	56	)	)	PUNCT
ftr-390	217	57	(	(	PUNCT
ftr-390	217	58	holding	hold	VERB
ftr-390	217	59	that	that	SCONJ
ftr-390	217	60	a	a	DET
ftr-390	217	61	state	state	NOUN
ftr-390	217	62	could	could	AUX
ftr-390	217	63	not	not	PART
ftr-390	217	64	"	"	PUNCT
ftr-390	217	65	conjoin	conjoin	VERB
ftr-390	217	66	"	"	PUNCT
ftr-390	217	67	a	a	DET
ftr-390	217	68	nondiscriminatory	nondiscriminatory	ADJ
ftr-390	217	69	tax	tax	NOUN
ftr-390	217	70	assessed	assess	VERB
ftr-390	217	71	on	on	ADP
ftr-390	217	72	both	both	PRON
ftr-390	217	73	in	in	ADP
ftr-390	217	74	-	-	PUNCT
ftr-390	217	75	state	state	NOUN
ftr-390	217	76	and	and	CCONJ
ftr-390	217	77	out	out	NOUN
ftr-390	217	78	-	-	PUNCT
ftr-390	217	79	of[vol	of[vol	NOUN
ftr-390	217	80	.	.	NOUN
ftr-390	217	81	8:7	8:7	NUM
ftr-390	217	82	common	common	ADJ
ftr-390	217	83	markets	market	NOUN
ftr-390	217	84	,	,	PUNCT
ftr-390	217	85	common	common	ADJ
ftr-390	217	86	tax	tax	NOUN
ftr-390	217	87	problems	problem	NOUN
ftr-390	217	88	moreover	moreover	ADV
ftr-390	217	89	,	,	PUNCT
ftr-390	217	90	it	it	PRON
ftr-390	217	91	is	be	AUX
ftr-390	217	92	difficult	difficult	ADJ
ftr-390	217	93	to	to	PART
ftr-390	217	94	say	say	VERB
ftr-390	217	95	how	how	SCONJ
ftr-390	217	96	u.s	u.s	PROPN
ftr-390	217	97	.	.	PROPN
ftr-390	217	98	courts	court	NOUN
ftr-390	217	99	could	could	AUX
ftr-390	217	100	completely	completely	ADV
ftr-390	217	101	avoid	avoid	VERB
ftr-390	217	102	review	review	NOUN
ftr-390	217	103	of	of	ADP
ftr-390	217	104	state	state	NOUN
ftr-390	217	105	taxes	taxis	NOUN
ftr-390	217	106	.	.	PUNCT
ftr-390	218	1	even	even	ADV
ftr-390	218	2	in	in	ADP
ftr-390	218	3	the	the	DET
ftr-390	218	4	unlikely	unlikely	ADJ
ftr-390	218	5	scenario	scenario	NOUN
ftr-390	218	6	that	that	PRON
ftr-390	218	7	justices	justice	NOUN
ftr-390	218	8	scalia	scalia	PROPN
ftr-390	218	9	and	and	CCONJ
ftr-390	218	10	thomas	thomas	PROPN
ftr-390	218	11	convinced	convince	VERB
ftr-390	218	12	the	the	DET
ftr-390	218	13	rest	rest	NOUN
ftr-390	218	14	of	of	ADP
ftr-390	218	15	the	the	DET
ftr-390	218	16	court	court	NOUN
ftr-390	218	17	to	to	PART
ftr-390	218	18	abandon	abandon	VERB
ftr-390	218	19	dormant	dormant	PROPN
ftr-390	218	20	commerce	commerce	PROPN
ftr-390	218	21	clause	clause	NOUN
ftr-390	218	22	review	review	NOUN
ftr-390	218	23	of	of	ADP
ftr-390	218	24	state	state	NOUN
ftr-390	218	25	taxes	taxis	NOUN
ftr-390	218	26	,	,	PUNCT
ftr-390	218	27	tax	tax	NOUN
ftr-390	218	28	discrimination	discrimination	NOUN
ftr-390	218	29	has	have	AUX
ftr-390	218	30	frequently	frequently	ADV
ftr-390	218	31	been	be	AUX
ftr-390	218	32	held	hold	VERB
ftr-390	218	33	to	to	PART
ftr-390	218	34	violate	violate	VERB
ftr-390	218	35	the	the	DET
ftr-390	218	36	privileges	privilege	NOUN
ftr-390	218	37	and	and	CCONJ
ftr-390	218	38	immunities	immunity	NOUN
ftr-390	218	39	clause4	clause4	NOUN
ftr-390	218	40	'	'	PUNCT
ftr-390	218	41	and	and	CCONJ
ftr-390	218	42	,	,	PUNCT
ftr-390	218	43	in	in	ADP
ftr-390	218	44	a	a	DET
ftr-390	218	45	few	few	ADJ
ftr-390	218	46	cases	case	NOUN
ftr-390	218	47	,	,	PUNCT
ftr-390	218	48	the	the	DET
ftr-390	218	49	equal	equal	ADJ
ftr-390	218	50	protection	protection	NOUN
ftr-390	218	51	clause.42	clause.42	NOUN
ftr-390	218	52	due	due	ADP
ftr-390	218	53	to	to	ADP
ftr-390	218	54	the	the	DET
ftr-390	218	55	obligation	obligation	NOUN
ftr-390	218	56	to	to	PART
ftr-390	218	57	review	review	VERB
ftr-390	218	58	state	state	NOUN
ftr-390	218	59	taxes	taxis	NOUN
ftr-390	218	60	under	under	ADP
ftr-390	218	61	those	those	DET
ftr-390	218	62	provisions	provision	NOUN
ftr-390	218	63	,	,	PUNCT
ftr-390	218	64	federal	federal	ADJ
ftr-390	218	65	courts	court	NOUN
ftr-390	218	66	would	would	AUX
ftr-390	218	67	have	have	VERB
ftr-390	218	68	to	to	PART
ftr-390	218	69	apply	apply	VERB
ftr-390	218	70	some	some	DET
ftr-390	218	71	conception	conception	NOUN
ftr-390	218	72	of	of	ADP
ftr-390	218	73	tax	tax	NOUN
ftr-390	218	74	discrimination	discrimination	NOUN
ftr-390	218	75	,	,	PUNCT
ftr-390	218	76	even	even	ADV
ftr-390	218	77	if	if	SCONJ
ftr-390	218	78	they	they	PRON
ftr-390	218	79	did	do	AUX
ftr-390	218	80	not	not	PART
ftr-390	218	81	review	review	VERB
ftr-390	218	82	state	state	NOUN
ftr-390	218	83	taxes	taxis	NOUN
ftr-390	218	84	under	under	ADP
ftr-390	218	85	the	the	DET
ftr-390	218	86	dormant	dormant	PROPN
ftr-390	218	87	commerce	commerce	PROPN
ftr-390	218	88	clause.4	clause.4	NOUN
ftr-390	218	89	3	3	NUM
ftr-390	218	90	of	of	ADP
ftr-390	218	91	course	course	NOUN
ftr-390	218	92	,	,	PUNCT
ftr-390	218	93	one	one	NUM
ftr-390	218	94	important	important	ADJ
ftr-390	218	95	difference	difference	NOUN
ftr-390	218	96	between	between	ADP
ftr-390	218	97	the	the	DET
ftr-390	218	98	supreme	supreme	PROPN
ftr-390	218	99	court	court	PROPN
ftr-390	218	100	and	and	CCONJ
ftr-390	218	101	the	the	DET
ftr-390	218	102	ecj	ecj	NOUN
ftr-390	218	103	is	be	AUX
ftr-390	218	104	that	that	SCONJ
ftr-390	218	105	the	the	DET
ftr-390	218	106	supreme	supreme	PROPN
ftr-390	218	107	court	court	PROPN
ftr-390	218	108	can	can	AUX
ftr-390	218	109	choose	choose	VERB
ftr-390	218	110	which	which	DET
ftr-390	218	111	cases	case	NOUN
ftr-390	218	112	it	it	PRON
ftr-390	218	113	hears	hear	VERB
ftr-390	218	114	.	.	PUNCT
ftr-390	219	1	the	the	DET
ftr-390	219	2	supreme	supreme	PROPN
ftr-390	219	3	court	court	PROPN
ftr-390	219	4	is	be	AUX
ftr-390	219	5	notoriously	notoriously	ADV
ftr-390	219	6	parsimonious	parsimonious	ADJ
ftr-390	219	7	in	in	ADP
ftr-390	219	8	granting	grant	VERB
ftr-390	219	9	certiorari	certiorari	NOUN
ftr-390	219	10	in	in	ADP
ftr-390	219	11	tax	tax	NOUN
ftr-390	219	12	cases	case	NOUN
ftr-390	219	13	,	,	PUNCT
ftr-390	219	14	"	"	PUNCT
ftr-390	219	15	and	and	CCONJ
ftr-390	219	16	this	this	DET
ftr-390	219	17	reluctance	reluctance	NOUN
ftr-390	219	18	to	to	PART
ftr-390	219	19	hear	hear	VERB
ftr-390	219	20	tax	tax	NOUN
ftr-390	219	21	cases	case	NOUN
ftr-390	219	22	may	may	AUX
ftr-390	219	23	help	help	VERB
ftr-390	219	24	achieve	achieve	VERB
ftr-390	219	25	the	the	DET
ftr-390	219	26	same	same	ADJ
ftr-390	219	27	effect	effect	NOUN
ftr-390	219	28	urged	urge	VERB
ftr-390	219	29	by	by	ADP
ftr-390	219	30	those	those	PRON
ftr-390	219	31	who	who	PRON
ftr-390	219	32	would	would	AUX
ftr-390	219	33	like	like	VERB
ftr-390	219	34	the	the	DET
ftr-390	219	35	court	court	NOUN
ftr-390	219	36	to	to	PART
ftr-390	219	37	narrow	narrow	VERB
ftr-390	219	38	or	or	CCONJ
ftr-390	219	39	abandon	abandon	VERB
ftr-390	219	40	its	its	PRON
ftr-390	219	41	review	review	NOUN
ftr-390	219	42	of	of	ADP
ftr-390	219	43	state	state	NOUN
ftr-390	219	44	taxes	taxis	NOUN
ftr-390	219	45	.	.	PUNCT
ftr-390	220	1	still	still	ADV
ftr-390	220	2	,	,	PUNCT
ftr-390	220	3	lower	low	ADJ
ftr-390	220	4	courts	court	NOUN
ftr-390	220	5	in	in	ADP
ftr-390	220	6	the	the	DET
ftr-390	220	7	united	united	PROPN
ftr-390	220	8	states	states	PROPN
ftr-390	220	9	also	also	ADV
ftr-390	220	10	perform	perform	VERB
ftr-390	220	11	judicial	judicial	ADJ
ftr-390	220	12	review	review	NOUN
ftr-390	220	13	,	,	PUNCT
ftr-390	220	14	and	and	CCONJ
ftr-390	220	15	they	they	PRON
ftr-390	220	16	have	have	VERB
ftr-390	220	17	much	much	ADV
ftr-390	220	18	less	less	ADJ
ftr-390	220	19	control	control	NOUN
ftr-390	220	20	over	over	ADP
ftr-390	220	21	their	their	PRON
ftr-390	220	22	dockets	docket	NOUN
ftr-390	220	23	.	.	PUNCT
ftr-390	221	1	another	another	DET
ftr-390	221	2	option	option	NOUN
ftr-390	221	3	might	might	AUX
ftr-390	221	4	be	be	AUX
ftr-390	221	5	to	to	PART
ftr-390	221	6	transfer	transfer	VERB
ftr-390	221	7	the	the	DET
ftr-390	221	8	review	review	NOUN
ftr-390	221	9	function	function	NOUN
ftr-390	221	10	to	to	ADP
ftr-390	221	11	another	another	DET
ftr-390	221	12	government	government	NOUN
ftr-390	221	13	institution	institution	NOUN
ftr-390	221	14	.	.	PUNCT
ftr-390	222	1	perhaps	perhaps	ADV
ftr-390	222	2	review	review	NOUN
ftr-390	222	3	of	of	ADP
ftr-390	222	4	state	state	NOUN
ftr-390	222	5	taxes	taxis	NOUN
ftr-390	222	6	could	could	AUX
ftr-390	222	7	be	be	AUX
ftr-390	222	8	performed	perform	VERB
ftr-390	222	9	by	by	ADP
ftr-390	222	10	a	a	DET
ftr-390	222	11	federal	federal	ADJ
ftr-390	222	12	agency	agency	NOUN
ftr-390	222	13	in	in	ADP
ftr-390	222	14	the	the	DET
ftr-390	222	15	united	united	PROPN
ftr-390	222	16	states	states	PROPN
ftr-390	222	17	or	or	CCONJ
ftr-390	222	18	the	the	DET
ftr-390	222	19	commission	commission	NOUN
ftr-390	222	20	in	in	ADP
ftr-390	222	21	europe	europe	PROPN
ftr-390	222	22	.	.	PUNCT
ftr-390	223	1	commentators	commentator	NOUN
ftr-390	223	2	have	have	AUX
ftr-390	223	3	also	also	ADV
ftr-390	223	4	suggested	suggest	VERB
ftr-390	223	5	that	that	SCONJ
ftr-390	223	6	the	the	DET
ftr-390	223	7	review	review	NOUN
ftr-390	223	8	function	function	NOUN
ftr-390	223	9	could	could	AUX
ftr-390	223	10	be	be	AUX
ftr-390	223	11	performed	perform	VERB
ftr-390	223	12	by	by	ADP
ftr-390	223	13	the	the	DET
ftr-390	223	14	state	state	NOUN
ftr-390	223	15	or	or	CCONJ
ftr-390	223	16	central	central	ADJ
ftr-390	223	17	legislature.45	legislature.45	NOUN
ftr-390	223	18	however	however	ADV
ftr-390	223	19	,	,	PUNCT
ftr-390	223	20	transferring	transfer	VERB
ftr-390	223	21	competence	competence	NOUN
ftr-390	223	22	to	to	PART
ftr-390	223	23	review	review	VERB
ftr-390	223	24	state	state	NOUN
ftr-390	223	25	taxes	taxis	NOUN
ftr-390	223	26	from	from	ADP
ftr-390	223	27	the	the	DET
ftr-390	223	28	courts	court	NOUN
ftr-390	223	29	to	to	ADP
ftr-390	223	30	another	another	DET
ftr-390	223	31	government	government	NOUN
ftr-390	223	32	institution	institution	NOUN
ftr-390	223	33	would	would	AUX
ftr-390	223	34	not	not	PART
ftr-390	223	35	solve	solve	VERB
ftr-390	223	36	the	the	DET
ftr-390	223	37	state	state	NOUN
ftr-390	223	38	interests	interest	NOUN
ftr-390	223	39	with	with	ADP
ftr-390	223	40	a	a	DET
ftr-390	223	41	subsidy	subsidy	NOUN
ftr-390	223	42	to	to	ADP
ftr-390	223	43	in	in	ADP
ftr-390	223	44	-	-	PUNCT
ftr-390	223	45	state	state	NOUN
ftr-390	223	46	interests	interest	NOUN
ftr-390	223	47	that	that	PRON
ftr-390	223	48	had	have	VERB
ftr-390	223	49	the	the	DET
ftr-390	223	50	effect	effect	NOUN
ftr-390	223	51	of	of	ADP
ftr-390	223	52	rebating	rebate	VERB
ftr-390	223	53	the	the	DET
ftr-390	223	54	tax	tax	NOUN
ftr-390	223	55	only	only	ADV
ftr-390	223	56	to	to	ADP
ftr-390	223	57	in	in	ADP
ftr-390	223	58	-	-	PUNCT
ftr-390	223	59	state	state	NOUN
ftr-390	223	60	interests	interest	NOUN
ftr-390	223	61	)	)	PUNCT
ftr-390	223	62	;	;	PUNCT
ftr-390	223	63	container	container	PROPN
ftr-390	223	64	corp	corp	PROPN
ftr-390	223	65	.	.	PROPN
ftr-390	223	66	of	of	ADP
ftr-390	223	67	am	be	AUX
ftr-390	223	68	.	.	PUNCT
ftr-390	224	1	v.	v.	ADP
ftr-390	224	2	franchise	franchise	PROPN
ftr-390	224	3	tax	tax	PROPN
ftr-390	224	4	bd	bd	PROPN
ftr-390	224	5	.	.	PROPN
ftr-390	224	6	,	,	PUNCT
ftr-390	224	7	463	463	NUM
ftr-390	224	8	u.s	u.s	PROPN
ftr-390	224	9	.	.	PROPN
ftr-390	224	10	159	159	NUM
ftr-390	224	11	(	(	PUNCT
ftr-390	224	12	1983	1983	NUM
ftr-390	224	13	)	)	PUNCT
ftr-390	224	14	(	(	PUNCT
ftr-390	224	15	establishing	establish	VERB
ftr-390	224	16	the	the	DET
ftr-390	224	17	internal	internal	ADJ
ftr-390	224	18	consistency	consistency	NOUN
ftr-390	224	19	test	test	NOUN
ftr-390	224	20	and	and	CCONJ
ftr-390	224	21	the	the	DET
ftr-390	224	22	four	four	NUM
ftr-390	224	23	-	-	PUNCT
ftr-390	224	24	part	part	NOUN
ftr-390	224	25	test	test	NOUN
ftr-390	224	26	for	for	ADP
ftr-390	224	27	reviewing	review	VERB
ftr-390	224	28	state	state	NOUN
ftr-390	224	29	taxes	taxis	NOUN
ftr-390	224	30	under	under	ADP
ftr-390	224	31	the	the	DET
ftr-390	224	32	commerce	commerce	NOUN
ftr-390	224	33	clause	clause	NOUN
ftr-390	224	34	)	)	PUNCT
ftr-390	224	35	.	.	PUNCT
ftr-390	225	1	41	41	NUM
ftr-390	225	2	.	.	PUNCT
ftr-390	226	1	see	see	VERB
ftr-390	226	2	,	,	PUNCT
ftr-390	226	3	e.g.	e.g.	ADV
ftr-390	226	4	,	,	PUNCT
ftr-390	226	5	lunding	lunde	VERB
ftr-390	226	6	v.	v.	ADP
ftr-390	226	7	n.y	n.y	PROPN
ftr-390	226	8	.	.	PROPN
ftr-390	226	9	tax	tax	PROPN
ftr-390	226	10	appeals	appeal	NOUN
ftr-390	226	11	tribunal	tribunal	NOUN
ftr-390	226	12	,	,	PUNCT
ftr-390	226	13	522	522	NUM
ftr-390	226	14	u.s	u.s	PROPN
ftr-390	226	15	.	.	PROPN
ftr-390	226	16	287	287	NUM
ftr-390	226	17	(	(	PUNCT
ftr-390	226	18	1998	1998	NUM
ftr-390	226	19	)	)	PUNCT
ftr-390	226	20	;	;	PUNCT
ftr-390	226	21	travis	travis	PROPN
ftr-390	226	22	v.	v.	PROPN
ftr-390	226	23	yale	yale	PROPN
ftr-390	226	24	&	&	CCONJ
ftr-390	226	25	towne	towne	PROPN
ftr-390	226	26	mfg	mfg	PROPN
ftr-390	226	27	.	.	PROPN
ftr-390	226	28	co.	co.	PROPN
ftr-390	226	29	,	,	PUNCT
ftr-390	226	30	252	252	NUM
ftr-390	226	31	u.s	u.s	PROPN
ftr-390	226	32	.	.	PROPN
ftr-390	226	33	60	60	NUM
ftr-390	226	34	(	(	PUNCT
ftr-390	226	35	1920	1920	NUM
ftr-390	226	36	)	)	PUNCT
ftr-390	226	37	.	.	PUNCT
ftr-390	227	1	42	42	NUM
ftr-390	227	2	.	.	PUNCT
ftr-390	228	1	see	see	VERB
ftr-390	228	2	,	,	PUNCT
ftr-390	228	3	e.g.	e.g.	ADV
ftr-390	228	4	,	,	PUNCT
ftr-390	228	5	metropolitan	metropolitan	ADJ
ftr-390	228	6	life	life	NOUN
ftr-390	228	7	ins	ins	PROPN
ftr-390	228	8	.	.	PUNCT
ftr-390	228	9	co.	co.	PROPN
ftr-390	229	1	v.	v.	ADP
ftr-390	229	2	ward	ward	PROPN
ftr-390	229	3	,	,	PUNCT
ftr-390	229	4	470	470	NUM
ftr-390	229	5	u.s	u.s	PROPN
ftr-390	229	6	.	.	PROPN
ftr-390	229	7	869	869	NUM
ftr-390	229	8	(	(	PUNCT
ftr-390	229	9	1985	1985	NUM
ftr-390	229	10	)	)	PUNCT
ftr-390	229	11	.	.	PUNCT
ftr-390	230	1	43	43	NUM
ftr-390	230	2	.	.	PUNCT
ftr-390	231	1	professor	professor	NOUN
ftr-390	231	2	zelinsky	zelinsky	PROPN
ftr-390	231	3	suggests	suggest	VERB
ftr-390	231	4	that	that	SCONJ
ftr-390	231	5	,	,	PUNCT
ftr-390	231	6	if	if	SCONJ
ftr-390	231	7	the	the	DET
ftr-390	231	8	supreme	supreme	PROPN
ftr-390	231	9	court	court	PROPN
ftr-390	231	10	were	be	AUX
ftr-390	231	11	to	to	PART
ftr-390	231	12	adopt	adopt	VERB
ftr-390	231	13	his	his	PRON
ftr-390	231	14	proposal	proposal	NOUN
ftr-390	231	15	to	to	PART
ftr-390	231	16	abandon	abandon	VERB
ftr-390	231	17	dormant	dormant	PROPN
ftr-390	231	18	commerce	commerce	PROPN
ftr-390	231	19	clause	clause	NOUN
ftr-390	231	20	review	review	NOUN
ftr-390	231	21	of	of	ADP
ftr-390	231	22	state	state	NOUN
ftr-390	231	23	taxes	taxis	NOUN
ftr-390	231	24	,	,	PUNCT
ftr-390	231	25	taxpayers	taxpayer	NOUN
ftr-390	231	26	who	who	PRON
ftr-390	231	27	felt	feel	VERB
ftr-390	231	28	they	they	PRON
ftr-390	231	29	were	be	AUX
ftr-390	231	30	victims	victim	NOUN
ftr-390	231	31	of	of	ADP
ftr-390	231	32	tax	tax	NOUN
ftr-390	231	33	discrimination	discrimination	NOUN
ftr-390	231	34	"	"	PUNCT
ftr-390	231	35	should	should	AUX
ftr-390	231	36	generally	generally	ADV
ftr-390	231	37	take	take	VERB
ftr-390	231	38	their	their	PRON
ftr-390	231	39	complaints	complaint	NOUN
ftr-390	231	40	to	to	ADP
ftr-390	231	41	congress	congress	PROPN
ftr-390	231	42	or	or	CCONJ
ftr-390	231	43	to	to	ADP
ftr-390	231	44	the	the	DET
ftr-390	231	45	legislature	legislature	NOUN
ftr-390	231	46	levying	levy	VERB
ftr-390	231	47	those	those	DET
ftr-390	231	48	taxes	taxis	NOUN
ftr-390	231	49	.	.	PUNCT
ftr-390	231	50	"	"	PUNCT
ftr-390	232	1	zelinsky	zelinsky	ADJ
ftr-390	232	2	,	,	PUNCT
ftr-390	232	3	supra	supra	PROPN
ftr-390	232	4	note	note	NOUN
ftr-390	232	5	28	28	NUM
ftr-390	232	6	,	,	PUNCT
ftr-390	232	7	at	at	ADP
ftr-390	232	8	88	88	NUM
ftr-390	232	9	.	.	PUNCT
ftr-390	233	1	however	however	ADV
ftr-390	233	2	,	,	PUNCT
ftr-390	233	3	he	he	PRON
ftr-390	233	4	envisions	envision	VERB
ftr-390	233	5	that	that	SCONJ
ftr-390	233	6	courts	court	NOUN
ftr-390	233	7	would	would	AUX
ftr-390	233	8	still	still	ADV
ftr-390	233	9	review	review	VERB
ftr-390	233	10	state	state	NOUN
ftr-390	233	11	taxes	taxis	NOUN
ftr-390	233	12	under	under	ADP
ftr-390	233	13	the	the	DET
ftr-390	233	14	privileges	privilege	NOUN
ftr-390	233	15	and	and	CCONJ
ftr-390	233	16	immunities	immunity	NOUN
ftr-390	233	17	clause	clause	NOUN
ftr-390	233	18	and	and	CCONJ
ftr-390	233	19	the	the	DET
ftr-390	233	20	three	three	NUM
ftr-390	233	21	complete	complete	ADJ
ftr-390	233	22	auto	auto	NOUN
ftr-390	233	23	factors	factor	NOUN
ftr-390	233	24	not	not	PART
ftr-390	233	25	dealing	deal	VERB
ftr-390	233	26	with	with	ADP
ftr-390	233	27	discrimination	discrimination	NOUN
ftr-390	233	28	:	:	PUNCT
ftr-390	233	29	nexus	nexus	NOUN
ftr-390	233	30	,	,	PUNCT
ftr-390	233	31	fair	fair	ADJ
ftr-390	233	32	apportionment	apportionment	NOUN
ftr-390	233	33	,	,	PUNCT
ftr-390	233	34	and	and	CCONJ
ftr-390	233	35	reasonable	reasonable	ADJ
ftr-390	233	36	relation	relation	NOUN
ftr-390	233	37	to	to	ADP
ftr-390	233	38	the	the	DET
ftr-390	233	39	government	government	NOUN
ftr-390	233	40	services	service	NOUN
ftr-390	233	41	provided	provide	VERB
ftr-390	233	42	.	.	PUNCT
ftr-390	234	1	i	i	PRON
ftr-390	234	2	d.	d.	PROPN
ftr-390	234	3	at	at	ADP
ftr-390	234	4	83	83	NUM
ftr-390	234	5	(	(	PUNCT
ftr-390	234	6	citing	cite	VERB
ftr-390	234	7	complete	complete	ADJ
ftr-390	234	8	auto	auto	NOUN
ftr-390	234	9	transit	transit	NOUN
ftr-390	234	10	,	,	PUNCT
ftr-390	234	11	inc	inc	PROPN
ftr-390	234	12	.	.	PROPN
ftr-390	235	1	v.	v.	PROPN
ftr-390	235	2	brady	brady	PROPN
ftr-390	235	3	,	,	PUNCT
ftr-390	236	1	430	430	NUM
ftr-390	236	2	u.s	u.s	PROPN
ftr-390	236	3	.	.	PROPN
ftr-390	236	4	274	274	NUM
ftr-390	236	5	(	(	PUNCT
ftr-390	236	6	1977	1977	NUM
ftr-390	236	7	)	)	PUNCT
ftr-390	236	8	)	)	PUNCT
ftr-390	236	9	.	.	PUNCT
ftr-390	237	1	review	review	NOUN
ftr-390	237	2	of	of	ADP
ftr-390	237	3	state	state	NOUN
ftr-390	237	4	taxes	taxis	NOUN
ftr-390	237	5	under	under	ADP
ftr-390	237	6	privileges	privilege	NOUN
ftr-390	237	7	and	and	CCONJ
ftr-390	237	8	immunities	immunity	NOUN
ftr-390	237	9	requires	require	VERB
ftr-390	237	10	courts	court	NOUN
ftr-390	237	11	to	to	PART
ftr-390	237	12	develop	develop	VERB
ftr-390	237	13	and	and	CCONJ
ftr-390	237	14	apply	apply	VERB
ftr-390	237	15	a	a	DET
ftr-390	237	16	conception	conception	NOUN
ftr-390	237	17	of	of	ADP
ftr-390	237	18	tax	tax	NOUN
ftr-390	237	19	discrimination	discrimination	NOUN
ftr-390	237	20	.	.	PUNCT
ftr-390	238	1	44	44	NUM
ftr-390	238	2	.	.	PUNCT
ftr-390	239	1	bob	bob	PROPN
ftr-390	239	2	woodward	woodward	PROPN
ftr-390	239	3	&	&	CCONJ
ftr-390	239	4	scott	scott	PROPN
ftr-390	239	5	armstrong	armstrong	PROPN
ftr-390	239	6	,	,	PUNCT
ftr-390	239	7	the	the	DET
ftr-390	239	8	brethren	brother	NOUN
ftr-390	239	9	362	362	NUM
ftr-390	239	10	(	(	PUNCT
ftr-390	239	11	1979	1979	NUM
ftr-390	239	12	)	)	PUNCT
ftr-390	239	13	(	(	PUNCT
ftr-390	239	14	noting	note	VERB
ftr-390	239	15	that	that	SCONJ
ftr-390	239	16	justice	justice	PROPN
ftr-390	239	17	brennan	brennan	PROPN
ftr-390	239	18	's	's	PART
ftr-390	239	19	typical	typical	ADJ
ftr-390	239	20	reaction	reaction	NOUN
ftr-390	239	21	to	to	ADP
ftr-390	239	22	a	a	DET
ftr-390	239	23	certiorari	certiorari	ADJ
ftr-390	239	24	request	request	NOUN
ftr-390	239	25	in	in	ADP
ftr-390	239	26	a	a	DET
ftr-390	239	27	tax	tax	NOUN
ftr-390	239	28	case	case	NOUN
ftr-390	239	29	was	be	AUX
ftr-390	239	30	,	,	PUNCT
ftr-390	239	31	"	"	PUNCT
ftr-390	239	32	this	this	PRON
ftr-390	239	33	is	be	AUX
ftr-390	239	34	a	a	DET
ftr-390	239	35	tax	tax	NOUN
ftr-390	239	36	case	case	NOUN
ftr-390	239	37	.	.	PUNCT
ftr-390	240	1	deny	deny	VERB
ftr-390	240	2	.	.	PUNCT
ftr-390	240	3	"	"	PUNCT
ftr-390	240	4	)	)	PUNCT
ftr-390	240	5	.	.	PUNCT
ftr-390	241	1	45	45	NUM
ftr-390	241	2	.	.	X
ftr-390	242	1	see	see	VERB
ftr-390	242	2	,	,	PUNCT
ftr-390	242	3	e.g.	e.g.	ADV
ftr-390	242	4	,	,	PUNCT
ftr-390	242	5	shaviro	shaviro	VERB
ftr-390	242	6	supra	supra	PROPN
ftr-390	242	7	note	note	PROPN
ftr-390	242	8	16	16	NUM
ftr-390	242	9	,	,	PUNCT
ftr-390	242	10	at	at	ADP
ftr-390	242	11	954	954	NUM
ftr-390	242	12	(	(	PUNCT
ftr-390	242	13	briefly	briefly	ADV
ftr-390	242	14	considering	consider	VERB
ftr-390	242	15	and	and	CCONJ
ftr-390	242	16	rejecting	reject	VERB
ftr-390	242	17	the	the	DET
ftr-390	242	18	notion	notion	NOUN
ftr-390	242	19	that	that	SCONJ
ftr-390	242	20	congress	congress	PROPN
ftr-390	242	21	would	would	AUX
ftr-390	242	22	do	do	AUX
ftr-390	242	23	a	a	DET
ftr-390	242	24	case	case	NOUN
ftr-390	242	25	-	-	PUNCT
ftr-390	242	26	by	by	ADP
ftr-390	242	27	-	-	PUNCT
ftr-390	242	28	case	case	NOUN
ftr-390	242	29	review	review	NOUN
ftr-390	242	30	of	of	ADP
ftr-390	242	31	state	state	NOUN
ftr-390	242	32	taxes	taxis	NOUN
ftr-390	242	33	)	)	PUNCT
ftr-390	242	34	;	;	PUNCT
ftr-390	243	1	cf	cf	X
ftr-390	243	2	.	.	PUNCT
ftr-390	244	1	zelinsky	zelinsky	ADJ
ftr-390	244	2	,	,	PUNCT
ftr-390	244	3	supra	supra	PROPN
ftr-390	244	4	note	note	NOUN
ftr-390	244	5	28	28	NUM
ftr-390	244	6	,	,	PUNCT
ftr-390	244	7	at	at	ADP
ftr-390	244	8	88	88	NUM
ftr-390	244	9	(	(	PUNCT
ftr-390	244	10	arguing	argue	VERB
ftr-390	244	11	that	that	SCONJ
ftr-390	244	12	aggrieved	aggrieved	ADJ
ftr-390	244	13	taxpayers	taxpayer	NOUN
ftr-390	244	14	should	should	AUX
ftr-390	244	15	seek	seek	VERB
ftr-390	244	16	legislative	legislative	ADJ
ftr-390	244	17	repeal	repeal	NOUN
ftr-390	244	18	of	of	ADP
ftr-390	244	19	discriminatory	discriminatory	ADJ
ftr-390	244	20	taxes	taxis	NOUN
ftr-390	244	21	)	)	PUNCT
ftr-390	244	22	.	.	PUNCT
ftr-390	245	1	2007	2007	NUM
ftr-390	245	2	]	]	PUNCT
ftr-390	245	3	florida	florida	PROPN
ftr-390	245	4	tax	tax	PROPN
ftr-390	245	5	review	review	NOUN
ftr-390	245	6	difficult	difficult	ADJ
ftr-390	245	7	problem	problem	NOUN
ftr-390	245	8	of	of	ADP
ftr-390	245	9	clearly	clearly	ADV
ftr-390	245	10	defining	define	VERB
ftr-390	245	11	what	what	PRON
ftr-390	245	12	constitutes	constitute	VERB
ftr-390	245	13	tax	tax	NOUN
ftr-390	245	14	discrimination	discrimination	NOUN
ftr-390	245	15	.	.	PUNCT
ftr-390	246	1	moreover	moreover	ADV
ftr-390	246	2	,	,	PUNCT
ftr-390	246	3	political	political	ADJ
ftr-390	246	4	economy	economy	NOUN
ftr-390	246	5	analysis	analysis	NOUN
ftr-390	246	6	suggests	suggest	VERB
ftr-390	246	7	reasons	reason	NOUN
ftr-390	246	8	why	why	SCONJ
ftr-390	246	9	judicial	judicial	ADJ
ftr-390	246	10	review	review	NOUN
ftr-390	246	11	may	may	AUX
ftr-390	246	12	have	have	VERB
ftr-390	246	13	certain	certain	ADJ
ftr-390	246	14	advantages	advantage	NOUN
ftr-390	246	15	over	over	ADP
ftr-390	246	16	review	review	NOUN
ftr-390	246	17	by	by	ADP
ftr-390	246	18	other	other	ADJ
ftr-390	246	19	institutions	institution	NOUN
ftr-390	246	20	.	.	PUNCT
ftr-390	247	1	under	under	ADP
ftr-390	247	2	the	the	DET
ftr-390	247	3	current	current	ADJ
ftr-390	247	4	systems	system	NOUN
ftr-390	247	5	in	in	ADP
ftr-390	247	6	the	the	DET
ftr-390	247	7	united	united	PROPN
ftr-390	247	8	states	states	PROPN
ftr-390	247	9	and	and	CCONJ
ftr-390	247	10	the	the	DET
ftr-390	247	11	european	european	PROPN
ftr-390	247	12	union	union	PROPN
ftr-390	247	13	,	,	PUNCT
ftr-390	247	14	taxpayers	taxpayer	NOUN
ftr-390	247	15	initiate	initiate	VERB
ftr-390	247	16	constitutional	constitutional	ADJ
ftr-390	247	17	challenges	challenge	NOUN
ftr-390	247	18	to	to	ADP
ftr-390	247	19	state	state	NOUN
ftr-390	247	20	taxes	taxis	NOUN
ftr-390	247	21	.	.	PUNCT
ftr-390	248	1	a	a	DET
ftr-390	248	2	taxpayer	taxpayer	NOUN
ftr-390	248	3	,	,	PUNCT
ftr-390	248	4	who	who	PRON
ftr-390	248	5	typically	typically	ADV
ftr-390	248	6	bears	bear	VERB
ftr-390	248	7	legal	legal	ADJ
ftr-390	248	8	costs	cost	NOUN
ftr-390	248	9	for	for	ADP
ftr-390	248	10	lost	lost	ADJ
ftr-390	248	11	cases	case	NOUN
ftr-390	248	12	,	,	PUNCT
ftr-390	248	13	may	may	AUX
ftr-390	248	14	be	be	AUX
ftr-390	248	15	more	more	ADV
ftr-390	248	16	efficient	efficient	ADJ
ftr-390	248	17	than	than	ADP
ftr-390	248	18	government	government	NOUN
ftr-390	248	19	agencies	agency	NOUN
ftr-390	248	20	at	at	ADP
ftr-390	248	21	choosing	choose	VERB
ftr-390	248	22	which	which	DET
ftr-390	248	23	state	state	NOUN
ftr-390	248	24	taxes	taxis	NOUN
ftr-390	248	25	to	to	ADP
ftr-390	248	26	challenge.46	challenge.46	PROPN
ftr-390	248	27	additionally	additionally	ADV
ftr-390	248	28	,	,	PUNCT
ftr-390	248	29	by	by	ADP
ftr-390	248	30	bringing	bring	VERB
ftr-390	248	31	such	such	ADJ
ftr-390	248	32	challenges	challenge	NOUN
ftr-390	248	33	,	,	PUNCT
ftr-390	248	34	the	the	DET
ftr-390	248	35	taxpayer	taxpayer	NOUN
ftr-390	248	36	becomes	become	VERB
ftr-390	248	37	an	an	DET
ftr-390	248	38	effective	effective	ADJ
ftr-390	248	39	co	co	NOUN
ftr-390	248	40	-	-	NOUN
ftr-390	248	41	enforcer	enforcer	NOUN
ftr-390	248	42	of	of	ADP
ftr-390	248	43	the	the	DET
ftr-390	248	44	ban	ban	NOUN
ftr-390	248	45	on	on	ADP
ftr-390	248	46	discriminatory	discriminatory	ADJ
ftr-390	248	47	taxes	taxis	NOUN
ftr-390	248	48	.	.	PUNCT
ftr-390	249	1	in	in	ADP
ftr-390	249	2	contrast	contrast	NOUN
ftr-390	249	3	,	,	PUNCT
ftr-390	249	4	relying	rely	VERB
ftr-390	249	5	solely	solely	ADV
ftr-390	249	6	on	on	ADP
ftr-390	249	7	governmental	governmental	ADJ
ftr-390	249	8	institutions	institution	NOUN
ftr-390	249	9	,	,	PUNCT
ftr-390	249	10	such	such	ADJ
ftr-390	249	11	as	as	ADP
ftr-390	249	12	congress	congress	PROPN
ftr-390	249	13	,	,	PUNCT
ftr-390	249	14	a	a	DET
ftr-390	249	15	federal	federal	ADJ
ftr-390	249	16	administrative	administrative	ADJ
ftr-390	249	17	agency	agency	NOUN
ftr-390	249	18	,	,	PUNCT
ftr-390	249	19	or	or	CCONJ
ftr-390	249	20	the	the	DET
ftr-390	249	21	european	european	PROPN
ftr-390	249	22	commission	commission	PROPN
ftr-390	249	23	,	,	PUNCT
ftr-390	249	24	to	to	PART
ftr-390	249	25	root	root	VERB
ftr-390	249	26	out	out	ADP
ftr-390	249	27	tax	tax	NOUN
ftr-390	249	28	discrimination	discrimination	NOUN
ftr-390	249	29	may	may	AUX
ftr-390	249	30	be	be	AUX
ftr-390	249	31	less	less	ADV
ftr-390	249	32	effective	effective	ADJ
ftr-390	249	33	than	than	ADP
ftr-390	249	34	private	private	ADJ
ftr-390	249	35	enforcement	enforcement	NOUN
ftr-390	249	36	due	due	ADP
ftr-390	249	37	to	to	ADP
ftr-390	249	38	the	the	DET
ftr-390	249	39	possibility	possibility	NOUN
ftr-390	249	40	that	that	SCONJ
ftr-390	249	41	those	those	DET
ftr-390	249	42	institutions	institution	NOUN
ftr-390	249	43	could	could	AUX
ftr-390	249	44	be	be	AUX
ftr-390	249	45	captured	capture	VERB
ftr-390	249	46	by	by	ADP
ftr-390	249	47	the	the	DET
ftr-390	249	48	states	state	NOUN
ftr-390	249	49	.	.	PUNCT
ftr-390	250	1	the	the	DET
ftr-390	250	2	european	european	PROPN
ftr-390	250	3	commission	commission	PROPN
ftr-390	250	4	is	be	AUX
ftr-390	250	5	already	already	ADV
ftr-390	250	6	empowered	empower	VERB
ftr-390	250	7	to	to	PART
ftr-390	250	8	challenge	challenge	VERB
ftr-390	250	9	member	member	NOUN
ftr-390	250	10	state	state	NOUN
ftr-390	250	11	laws	law	NOUN
ftr-390	250	12	before	before	ADP
ftr-390	250	13	the	the	DET
ftr-390	250	14	ecj	ecj	PROPN
ftr-390	250	15	,	,	PUNCT
ftr-390	250	16	but	but	CCONJ
ftr-390	250	17	it	it	PRON
ftr-390	250	18	has	have	AUX
ftr-390	250	19	brought	bring	VERB
ftr-390	250	20	very	very	ADV
ftr-390	250	21	few	few	ADJ
ftr-390	250	22	tax	tax	NOUN
ftr-390	250	23	challenges	challenge	NOUN
ftr-390	250	24	.	.	PUNCT
ftr-390	251	1	private	private	ADJ
ftr-390	251	2	litigants	litigant	NOUN
ftr-390	251	3	'	'	PART
ftr-390	251	4	high	high	ADJ
ftr-390	251	5	ratio	ratio	NOUN
ftr-390	251	6	of	of	ADP
ftr-390	251	7	success	success	NOUN
ftr-390	251	8	in	in	ADP
ftr-390	251	9	tax	tax	NOUN
ftr-390	251	10	cases	case	NOUN
ftr-390	251	11	suggests	suggest	VERB
ftr-390	251	12	that	that	SCONJ
ftr-390	251	13	there	there	PRON
ftr-390	251	14	are	be	VERB
ftr-390	251	15	gaps	gap	NOUN
ftr-390	251	16	in	in	ADP
ftr-390	251	17	the	the	DET
ftr-390	251	18	commission	commission	NOUN
ftr-390	251	19	's	's	PART
ftr-390	251	20	enforcement	enforcement	NOUN
ftr-390	251	21	of	of	ADP
ftr-390	251	22	the	the	DET
ftr-390	251	23	ban	ban	NOUN
ftr-390	251	24	on	on	ADP
ftr-390	251	25	member	member	NOUN
ftr-390	251	26	state	state	NOUN
ftr-390	251	27	tax	tax	NOUN
ftr-390	251	28	discrimination	discrimination	NOUN
ftr-390	251	29	.	.	PUNCT
ftr-390	252	1	the	the	DET
ftr-390	252	2	commission	commission	NOUN
ftr-390	252	3	even	even	ADV
ftr-390	252	4	acknowledged	acknowledge	VERB
ftr-390	252	5	its	its	PRON
ftr-390	252	6	own	own	ADJ
ftr-390	252	7	lack	lack	NOUN
ftr-390	252	8	of	of	ADP
ftr-390	252	9	zealous	zealous	ADJ
ftr-390	252	10	advocacy	advocacy	NOUN
ftr-390	252	11	when	when	SCONJ
ftr-390	252	12	it	it	PRON
ftr-390	252	13	resolved	resolve	VERB
ftr-390	252	14	in	in	ADP
ftr-390	252	15	2001	2001	NUM
ftr-390	252	16	to	to	PART
ftr-390	252	17	bring	bring	VERB
ftr-390	252	18	more	more	ADJ
ftr-390	252	19	tax	tax	NOUN
ftr-390	252	20	cases	case	NOUN
ftr-390	252	21	before	before	SCONJ
ftr-390	252	22	the	the	DET
ftr-390	252	23	ecj.47	ecj.47	NOUN
ftr-390	252	24	likewise	likewise	ADV
ftr-390	252	25	,	,	PUNCT
ftr-390	252	26	there	there	PRON
ftr-390	252	27	is	be	VERB
ftr-390	252	28	significant	significant	ADJ
ftr-390	252	29	evidence	evidence	NOUN
ftr-390	252	30	that	that	SCONJ
ftr-390	252	31	congress	congress	PROPN
ftr-390	252	32	is	be	AUX
ftr-390	252	33	reluctant	reluctant	ADJ
ftr-390	252	34	to	to	PART
ftr-390	252	35	interfere	interfere	VERB
ftr-390	252	36	with	with	ADP
ftr-390	252	37	state	state	NOUN
ftr-390	252	38	taxes.48	taxes.48	NOUN
ftr-390	252	39	46	46	NUM
ftr-390	252	40	.	.	PUNCT
ftr-390	253	1	some	some	DET
ftr-390	253	2	parties	party	NOUN
ftr-390	253	3	in	in	ADP
ftr-390	253	4	europe	europe	PROPN
ftr-390	253	5	and	and	CCONJ
ftr-390	253	6	the	the	DET
ftr-390	253	7	united	united	PROPN
ftr-390	253	8	states	states	PROPN
ftr-390	253	9	have	have	AUX
ftr-390	253	10	brought	bring	VERB
ftr-390	253	11	multiple	multiple	ADJ
ftr-390	253	12	challenges	challenge	NOUN
ftr-390	253	13	to	to	ADP
ftr-390	253	14	state	state	NOUN
ftr-390	253	15	tax	tax	NOUN
ftr-390	253	16	legislation	legislation	NOUN
ftr-390	253	17	.	.	PUNCT
ftr-390	254	1	see	see	VERB
ftr-390	254	2	,	,	PUNCT
ftr-390	254	3	e.g.	e.g.	ADV
ftr-390	254	4	,	,	PUNCT
ftr-390	254	5	references	reference	NOUN
ftr-390	254	6	to	to	ADP
ftr-390	254	7	cases	case	NOUN
ftr-390	254	8	brought	bring	VERB
ftr-390	254	9	in	in	ADP
ftr-390	254	10	the	the	DET
ftr-390	254	11	united	united	PROPN
ftr-390	254	12	states	states	PROPN
ftr-390	254	13	by	by	ADP
ftr-390	254	14	american	american	PROPN
ftr-390	254	15	trucking	trucking	PROPN
ftr-390	254	16	associations	association	NOUN
ftr-390	254	17	in	in	ADP
ftr-390	254	18	supra	supra	PROPN
ftr-390	254	19	note	note	PROPN
ftr-390	254	20	34	34	NUM
ftr-390	254	21	.	.	PUNCT
ftr-390	255	1	see	see	AUX
ftr-390	255	2	also	also	ADV
ftr-390	255	3	joined	join	VERB
ftr-390	255	4	cases	case	NOUN
ftr-390	255	5	c283/94	c283/94	PROPN
ftr-390	255	6	,	,	PUNCT
ftr-390	255	7	c291/94	c291/94	PROPN
ftr-390	255	8	and	and	CCONJ
ftr-390	255	9	c-292/94	c-292/94	NOUN
ftr-390	255	10	,	,	PUNCT
ftr-390	255	11	denkavit	denkavit	PROPN
ftr-390	256	1	int'l	int'l	PROPN
ftr-390	256	2	bv	bv	PROPN
ftr-390	256	3	v.	v.	PROPN
ftr-390	256	4	bundesamt	bundesamt	PROPN
ftr-390	256	5	fiir	fiir	PROPN
ftr-390	256	6	finanzen	finanzen	NOUN
ftr-390	256	7	,	,	PUNCT
ftr-390	256	8	1996	1996	NUM
ftr-390	256	9	e.c.r	e.c.r	X
ftr-390	256	10	.	.	PUNCT
ftr-390	257	1	1	1	NUM
ftr-390	257	2	-	-	SYM
ftr-390	257	3	5063	5063	NUM
ftr-390	257	4	;	;	PUNCT
ftr-390	257	5	case	case	NOUN
ftr-390	257	6	c-170/05	c-170/05	NOUN
ftr-390	257	7	,	,	PUNCT
ftr-390	257	8	denkavit	denkavit	PROPN
ftr-390	257	9	int'l	int'l	PROPN
ftr-390	257	10	bv	bv	PROPN
ftr-390	257	11	,	,	PUNCT
ftr-390	257	12	2006	2006	NUM
ftr-390	257	13	e.c.r	e.c.r	X
ftr-390	257	14	.	.	PUNCT
ftr-390	258	1	1	1	NUM
ftr-390	258	2	-	-	SYM
ftr-390	258	3	11949	11949	NUM
ftr-390	258	4	.	.	PUNCT
ftr-390	259	1	47	47	NUM
ftr-390	259	2	.	.	PUNCT
ftr-390	260	1	the	the	DET
ftr-390	260	2	commission	commission	NOUN
ftr-390	260	3	wrote	write	VERB
ftr-390	260	4	:	:	PUNCT
ftr-390	260	5	[	[	X
ftr-390	260	6	w]hile	w]hile	PROPN
ftr-390	260	7	the	the	DET
ftr-390	260	8	commission	commission	NOUN
ftr-390	260	9	regularly	regularly	ADV
ftr-390	260	10	submits	submit	VERB
ftr-390	260	11	its	its	PRON
ftr-390	260	12	observations	observation	NOUN
ftr-390	260	13	to	to	ADP
ftr-390	260	14	the	the	DET
ftr-390	260	15	ecj	ecj	NOUN
ftr-390	260	16	in	in	ADP
ftr-390	260	17	tax	tax	NOUN
ftr-390	260	18	cases	case	NOUN
ftr-390	260	19	brought	bring	VERB
ftr-390	260	20	by	by	ADP
ftr-390	260	21	individual	individual	ADJ
ftr-390	260	22	taxpayers	taxpayer	NOUN
ftr-390	260	23	,	,	PUNCT
ftr-390	260	24	it	it	PRON
ftr-390	260	25	has	have	AUX
ftr-390	260	26	itself	itself	PRON
ftr-390	260	27	brought	bring	VERB
ftr-390	260	28	only	only	ADV
ftr-390	260	29	a	a	DET
ftr-390	260	30	limited	limited	ADJ
ftr-390	260	31	number	number	NOUN
ftr-390	260	32	of	of	ADP
ftr-390	260	33	infringement	infringement	NOUN
ftr-390	260	34	proceedings	proceeding	NOUN
ftr-390	260	35	against	against	ADP
ftr-390	260	36	member	member	NOUN
ftr-390	260	37	states	state	NOUN
ftr-390	260	38	in	in	ADP
ftr-390	260	39	the	the	DET
ftr-390	260	40	area	area	NOUN
ftr-390	260	41	of	of	ADP
ftr-390	260	42	direct	direct	ADJ
ftr-390	260	43	taxation	taxation	NOUN
ftr-390	260	44	....	....	PUNCT
ftr-390	261	1	[	[	X
ftr-390	261	2	t]he	t]he	ADJ
ftr-390	261	3	commission	commission	NOUN
ftr-390	261	4	now	now	ADV
ftr-390	261	5	intends	intend	VERB
ftr-390	261	6	to	to	PART
ftr-390	261	7	adopt	adopt	VERB
ftr-390	261	8	a	a	DET
ftr-390	261	9	more	more	ADV
ftr-390	261	10	pro	pro	ADJ
ftr-390	261	11	-	-	ADJ
ftr-390	261	12	active	active	ADJ
ftr-390	261	13	strategy	strategy	NOUN
ftr-390	261	14	generally	generally	ADV
ftr-390	261	15	in	in	ADP
ftr-390	261	16	the	the	DET
ftr-390	261	17	field	field	NOUN
ftr-390	261	18	of	of	ADP
ftr-390	261	19	tax	tax	NOUN
ftr-390	261	20	infringements	infringement	NOUN
ftr-390	261	21	and	and	CCONJ
ftr-390	261	22	be	be	AUX
ftr-390	261	23	more	more	ADV
ftr-390	261	24	ready	ready	ADJ
ftr-390	261	25	to	to	PART
ftr-390	261	26	initiate	initiate	VERB
ftr-390	261	27	action	action	NOUN
ftr-390	261	28	where	where	SCONJ
ftr-390	261	29	it	it	PRON
ftr-390	261	30	believes	believe	VERB
ftr-390	261	31	that	that	SCONJ
ftr-390	261	32	community	community	NOUN
ftr-390	261	33	law	law	NOUN
ftr-390	261	34	is	be	AUX
ftr-390	261	35	being	be	AUX
ftr-390	261	36	broken	break	VERB
ftr-390	261	37	.	.	PUNCT
ftr-390	261	38	.	.	PUNCT
ftr-390	261	39	.	.	PUNCT
ftr-390	261	40	.	.	PUNCT
ftr-390	262	1	there	there	PRON
ftr-390	262	2	is	be	VERB
ftr-390	262	3	a	a	DET
ftr-390	262	4	particular	particular	ADJ
ftr-390	262	5	imperative	imperative	NOUN
ftr-390	262	6	in	in	ADP
ftr-390	262	7	the	the	DET
ftr-390	262	8	direct	direct	ADJ
ftr-390	262	9	tax	tax	NOUN
ftr-390	262	10	field	field	NOUN
ftr-390	262	11	:	:	PUNCT
ftr-390	262	12	the	the	DET
ftr-390	262	13	current	current	ADJ
ftr-390	262	14	approach	approach	NOUN
ftr-390	262	15	of	of	ADP
ftr-390	262	16	leaving	leave	VERB
ftr-390	262	17	the	the	DET
ftr-390	262	18	development	development	NOUN
ftr-390	262	19	of	of	ADP
ftr-390	262	20	case	case	NOUN
ftr-390	262	21	law	law	NOUN
ftr-390	262	22	in	in	ADP
ftr-390	262	23	the	the	DET
ftr-390	262	24	area	area	NOUN
ftr-390	262	25	of	of	ADP
ftr-390	262	26	direct	direct	ADJ
ftr-390	262	27	taxation	taxation	NOUN
ftr-390	262	28	to	to	PART
ftr-390	262	29	chance	chance	VERB
ftr-390	262	30	by	by	ADP
ftr-390	262	31	simply	simply	ADV
ftr-390	262	32	reacting	react	VERB
ftr-390	262	33	to	to	ADP
ftr-390	262	34	cases	case	NOUN
ftr-390	262	35	taken	take	VERB
ftr-390	262	36	by	by	ADP
ftr-390	262	37	taxpayers	taxpayer	NOUN
ftr-390	262	38	to	to	ADP
ftr-390	262	39	the	the	DET
ftr-390	262	40	ecj	ecj	NOUN
ftr-390	262	41	is	be	AUX
ftr-390	262	42	not	not	PART
ftr-390	262	43	a	a	DET
ftr-390	262	44	proper	proper	ADJ
ftr-390	262	45	basis	basis	NOUN
ftr-390	262	46	for	for	ADP
ftr-390	262	47	progress	progress	NOUN
ftr-390	262	48	towards	towards	ADP
ftr-390	262	49	agreed	agree	VERB
ftr-390	262	50	community	community	NOUN
ftr-390	262	51	objectives	objective	NOUN
ftr-390	262	52	.	.	PUNCT
ftr-390	263	1	communication	communication	NOUN
ftr-390	263	2	from	from	ADP
ftr-390	263	3	the	the	DET
ftr-390	263	4	commission	commission	NOUN
ftr-390	263	5	to	to	ADP
ftr-390	263	6	the	the	DET
ftr-390	263	7	council	council	NOUN
ftr-390	263	8	,	,	PUNCT
ftr-390	263	9	the	the	DET
ftr-390	263	10	european	european	ADJ
ftr-390	263	11	parliament	parliament	NOUN
ftr-390	263	12	and	and	CCONJ
ftr-390	263	13	the	the	DET
ftr-390	263	14	economic	economic	ADJ
ftr-390	263	15	and	and	CCONJ
ftr-390	263	16	social	social	ADJ
ftr-390	263	17	committee	committee	NOUN
ftr-390	263	18	,	,	PUNCT
ftr-390	263	19	tax	tax	NOUN
ftr-390	263	20	policy	policy	NOUN
ftr-390	263	21	in	in	ADP
ftr-390	263	22	the	the	DET
ftr-390	263	23	european	european	PROPN
ftr-390	263	24	union	union	PROPN
ftr-390	263	25	priorities	priority	NOUN
ftr-390	263	26	for	for	ADP
ftr-390	263	27	the	the	DET
ftr-390	263	28	years	year	NOUN
ftr-390	263	29	ahead	ahead	ADV
ftr-390	263	30	,	,	PUNCT
ftr-390	263	31	at	at	ADP
ftr-390	263	32	22	22	NUM
ftr-390	263	33	-	-	SYM
ftr-390	263	34	23	23	NUM
ftr-390	263	35	com	com	NOUN
ftr-390	263	36	(	(	PUNCT
ftr-390	263	37	2001	2001	NUM
ftr-390	263	38	)	)	PUNCT
ftr-390	263	39	260	260	NUM
ftr-390	263	40	final	final	ADJ
ftr-390	263	41	.	.	PUNCT
ftr-390	264	1	48	48	NUM
ftr-390	264	2	.	.	PUNCT
ftr-390	265	1	cf	cf	NOUN
ftr-390	265	2	.	.	PUNCT
ftr-390	266	1	kathryn	kathryn	PROPN
ftr-390	266	2	l.	l.	PROPN
ftr-390	266	3	moore	moore	PROPN
ftr-390	266	4	,	,	PUNCT
ftr-390	266	5	state	state	NOUN
ftr-390	266	6	and	and	CCONJ
ftr-390	266	7	local	local	ADJ
ftr-390	266	8	taxation	taxation	NOUN
ftr-390	266	9	:	:	PUNCT
ftr-390	266	10	when	when	SCONJ
ftr-390	266	11	will	will	AUX
ftr-390	266	12	congress	congress	PROPN
ftr-390	266	13	intervene	intervene	VERB
ftr-390	266	14	?	?	PUNCT
ftr-390	267	1	23	23	NUM
ftr-390	267	2	j.	j.	PROPN
ftr-390	267	3	legis	legis	PROPN
ftr-390	267	4	.	.	PUNCT
ftr-390	268	1	171	171	NUM
ftr-390	268	2	(	(	PUNCT
ftr-390	268	3	1997	1997	NUM
ftr-390	268	4	)	)	PUNCT
ftr-390	268	5	(	(	PUNCT
ftr-390	268	6	using	use	VERB
ftr-390	268	7	empirical	empirical	ADJ
ftr-390	268	8	evidence	evidence	NOUN
ftr-390	268	9	to	to	PART
ftr-390	268	10	confirm	confirm	VERB
ftr-390	268	11	the	the	DET
ftr-390	268	12	prediction	prediction	NOUN
ftr-390	268	13	of	of	ADP
ftr-390	268	14	political	political	ADJ
ftr-390	268	15	choice	choice	NOUN
ftr-390	268	16	theory	theory	NOUN
ftr-390	268	17	that	that	SCONJ
ftr-390	268	18	congress	congress	PROPN
ftr-390	268	19	would	would	AUX
ftr-390	268	20	be	be	AUX
ftr-390	268	21	reluctant	reluctant	ADJ
ftr-390	268	22	to	to	PART
ftr-390	268	23	interfere	interfere	VERB
ftr-390	268	24	with	with	ADP
ftr-390	268	25	state	state	NOUN
ftr-390	268	26	taxes	taxis	NOUN
ftr-390	268	27	)	)	PUNCT
ftr-390	268	28	;	;	PUNCT
ftr-390	268	29	see	see	VERB
ftr-390	268	30	also	also	ADV
ftr-390	268	31	shaviro	shaviro	NOUN
ftr-390	268	32	,	,	PUNCT
ftr-390	268	33	supra	supra	PROPN
ftr-390	268	34	note	note	NOUN
ftr-390	268	35	16	16	NUM
ftr-390	268	36	,	,	PUNCT
ftr-390	268	37	at	at	ADP
ftr-390	268	38	952	952	NUM
ftr-390	268	39	-	-	SYM
ftr-390	268	40	4	4	NUM
ftr-390	268	41	(	(	PUNCT
ftr-390	268	42	arguing	argue	VERB
ftr-390	268	43	that	that	SCONJ
ftr-390	268	44	congress	congress	PROPN
ftr-390	268	45	is	be	AUX
ftr-390	268	46	unlikely	unlikely	ADJ
ftr-390	268	47	to	to	PART
ftr-390	268	48	intervene	intervene	VERB
ftr-390	268	49	to	to	PART
ftr-390	268	50	eliminate	eliminate	VERB
ftr-390	268	51	discriminatory	discriminatory	ADJ
ftr-390	268	52	taxes	taxis	NOUN
ftr-390	268	53	because	because	SCONJ
ftr-390	268	54	vested	vested	ADJ
ftr-390	268	55	interest	interest	NOUN
ftr-390	268	56	in	in	ADP
ftr-390	268	57	such	such	ADJ
ftr-390	268	58	taxes	taxis	NOUN
ftr-390	268	59	lies	lie	VERB
ftr-390	268	60	with	with	ADP
ftr-390	268	61	business	business	NOUN
ftr-390	268	62	taxpayers	taxpayer	NOUN
ftr-390	268	63	who	who	PRON
ftr-390	268	64	benefit	benefit	VERB
ftr-390	268	65	from	from	ADP
ftr-390	268	66	them	they	PRON
ftr-390	268	67	and	and	CCONJ
ftr-390	268	68	state	state	NOUN
ftr-390	268	69	and	and	CCONJ
ftr-390	268	70	local	local	ADJ
ftr-390	268	71	governments	government	NOUN
ftr-390	268	72	that	that	PRON
ftr-390	268	73	provide	provide	VERB
ftr-390	268	74	them	they	PRON
ftr-390	268	75	,	,	PUNCT
ftr-390	269	1	[	[	X
ftr-390	269	2	vol	vol	NOUN
ftr-390	269	3	.	.	NOUN
ftr-390	269	4	8:7	8:7	NUM
ftr-390	269	5	common	common	ADJ
ftr-390	269	6	markets	market	NOUN
ftr-390	269	7	,	,	PUNCT
ftr-390	269	8	common	common	ADJ
ftr-390	269	9	tax	tax	NOUN
ftr-390	269	10	problems	problem	NOUN
ftr-390	269	11	if	if	SCONJ
ftr-390	269	12	review	review	NOUN
ftr-390	269	13	of	of	ADP
ftr-390	269	14	state	state	NOUN
ftr-390	269	15	taxes	taxis	NOUN
ftr-390	269	16	for	for	ADP
ftr-390	269	17	discrimination	discrimination	NOUN
ftr-390	269	18	should	should	AUX
ftr-390	269	19	not	not	PART
ftr-390	269	20	be	be	AUX
ftr-390	269	21	transferred	transfer	VERB
ftr-390	269	22	to	to	ADP
ftr-390	269	23	another	another	DET
ftr-390	269	24	government	government	NOUN
ftr-390	269	25	institution	institution	NOUN
ftr-390	269	26	or	or	CCONJ
ftr-390	269	27	abandoned	abandon	VERB
ftr-390	269	28	altogether	altogether	ADV
ftr-390	269	29	,	,	PUNCT
ftr-390	269	30	special	special	ADJ
ftr-390	269	31	efforts	effort	NOUN
ftr-390	269	32	should	should	AUX
ftr-390	269	33	be	be	AUX
ftr-390	269	34	made	make	VERB
ftr-390	269	35	to	to	PART
ftr-390	269	36	rationalize	rationalize	VERB
ftr-390	269	37	the	the	DET
ftr-390	269	38	standards	standard	NOUN
ftr-390	269	39	applied	apply	VERB
ftr-390	269	40	by	by	ADP
ftr-390	269	41	courts	court	NOUN
ftr-390	269	42	to	to	ADP
ftr-390	269	43	these	these	DET
ftr-390	269	44	cases	case	NOUN
ftr-390	269	45	.	.	PUNCT
ftr-390	270	1	some	some	DET
ftr-390	270	2	suggestions	suggestion	NOUN
ftr-390	270	3	for	for	ADP
ftr-390	270	4	limited	limited	ADJ
ftr-390	270	5	improvements	improvement	NOUN
ftr-390	270	6	have	have	AUX
ftr-390	270	7	been	be	AUX
ftr-390	270	8	made	make	VERB
ftr-390	270	9	in	in	ADP
ftr-390	270	10	the	the	DET
ftr-390	270	11	literature	literature	NOUN
ftr-390	270	12	,	,	PUNCT
ftr-390	270	13	but	but	CCONJ
ftr-390	270	14	comprehensive	comprehensive	ADJ
ftr-390	270	15	,	,	PUNCT
ftr-390	270	16	predictable	predictable	ADJ
ftr-390	270	17	,	,	PUNCT
ftr-390	270	18	and	and	CCONJ
ftr-390	270	19	clear	clear	ADJ
ftr-390	270	20	standards	standard	NOUN
ftr-390	270	21	are	be	AUX
ftr-390	270	22	needed	need	VERB
ftr-390	270	23	in	in	ADP
ftr-390	270	24	this	this	DET
ftr-390	270	25	important	important	ADJ
ftr-390	270	26	area	area	NOUN
ftr-390	270	27	of	of	ADP
ftr-390	270	28	the	the	DET
ftr-390	270	29	law	law	NOUN
ftr-390	270	30	in	in	ADP
ftr-390	270	31	both	both	CCONJ
ftr-390	270	32	the	the	DET
ftr-390	270	33	united	united	PROPN
ftr-390	270	34	states	states	PROPN
ftr-390	270	35	and	and	CCONJ
ftr-390	270	36	the	the	DET
ftr-390	270	37	european	european	PROPN
ftr-390	270	38	union	union	PROPN
ftr-390	270	39	.	.	PUNCT
ftr-390	271	1	b.	b.	PROPN
ftr-390	271	2	double	double	ADJ
ftr-390	271	3	taxation	taxation	NOUN
ftr-390	271	4	and	and	CCONJ
ftr-390	271	5	harmonization	harmonization	NOUN
ftr-390	271	6	of	of	ADP
ftr-390	271	7	the	the	DET
ftr-390	271	8	tax	tax	NOUN
ftr-390	271	9	base	base	NOUN
ftr-390	271	10	harmonization	harmonization	NOUN
ftr-390	271	11	of	of	ADP
ftr-390	271	12	state	state	NOUN
ftr-390	271	13	taxes	taxis	NOUN
ftr-390	271	14	could	could	AUX
ftr-390	271	15	solve	solve	VERB
ftr-390	271	16	the	the	DET
ftr-390	271	17	state	state	NOUN
ftr-390	271	18	tax	tax	NOUN
ftr-390	271	19	discrimination	discrimination	NOUN
ftr-390	271	20	question	question	NOUN
ftr-390	271	21	if	if	SCONJ
ftr-390	271	22	under	under	ADP
ftr-390	271	23	the	the	DET
ftr-390	271	24	harmonized	harmonized	ADJ
ftr-390	271	25	system	system	NOUN
ftr-390	271	26	the	the	DET
ftr-390	271	27	states	state	NOUN
ftr-390	271	28	treated	treat	VERB
ftr-390	271	29	domestic	domestic	ADJ
ftr-390	271	30	and	and	CCONJ
ftr-390	271	31	crossborder	crossborder	NOUN
ftr-390	271	32	situations	situation	NOUN
ftr-390	271	33	the	the	DET
ftr-390	271	34	same	same	ADJ
ftr-390	271	35	.	.	PUNCT
ftr-390	272	1	this	this	PRON
ftr-390	272	2	could	could	AUX
ftr-390	272	3	involve	involve	VERB
ftr-390	272	4	adoption	adoption	NOUN
ftr-390	272	5	of	of	ADP
ftr-390	272	6	a	a	DET
ftr-390	272	7	harmonized	harmonized	ADJ
ftr-390	272	8	tax	tax	NOUN
ftr-390	272	9	base	base	NOUN
ftr-390	272	10	coupled	couple	VERB
ftr-390	272	11	with	with	ADP
ftr-390	272	12	a	a	DET
ftr-390	272	13	policy	policy	NOUN
ftr-390	272	14	of	of	ADP
ftr-390	272	15	dividing	divide	VERB
ftr-390	272	16	tax	tax	NOUN
ftr-390	272	17	revenue	revenue	NOUN
ftr-390	272	18	among	among	ADP
ftr-390	272	19	the	the	DET
ftr-390	272	20	states	state	NOUN
ftr-390	272	21	according	accord	VERB
ftr-390	272	22	to	to	ADP
ftr-390	272	23	a	a	DET
ftr-390	272	24	uniform	uniform	ADJ
ftr-390	272	25	apportionment	apportionment	NOUN
ftr-390	272	26	formula.49	formula.49	ADV
ftr-390	272	27	however	however	ADV
ftr-390	272	28	,	,	PUNCT
ftr-390	272	29	because	because	SCONJ
ftr-390	272	30	harmonization	harmonization	NOUN
ftr-390	272	31	would	would	AUX
ftr-390	272	32	significantly	significantly	ADV
ftr-390	272	33	reduce	reduce	VERB
ftr-390	272	34	state	state	NOUN
ftr-390	272	35	tax	tax	NOUN
ftr-390	272	36	autonomy	autonomy	NOUN
ftr-390	272	37	,	,	PUNCT
ftr-390	272	38	it	it	PRON
ftr-390	272	39	is	be	AUX
ftr-390	272	40	probably	probably	ADV
ftr-390	272	41	not	not	PART
ftr-390	272	42	politically	politically	ADV
ftr-390	272	43	feasible	feasible	ADJ
ftr-390	272	44	.	.	PUNCT
ftr-390	273	1	moreover	moreover	ADV
ftr-390	273	2	,	,	PUNCT
ftr-390	273	3	diversity	diversity	NOUN
ftr-390	273	4	among	among	ADP
ftr-390	273	5	state	state	NOUN
ftr-390	273	6	tax	tax	NOUN
ftr-390	273	7	systems	system	NOUN
ftr-390	273	8	is	be	AUX
ftr-390	273	9	thought	think	VERB
ftr-390	273	10	to	to	PART
ftr-390	273	11	have	have	VERB
ftr-390	273	12	a	a	DET
ftr-390	273	13	variety	variety	NOUN
ftr-390	273	14	of	of	ADP
ftr-390	273	15	benefits	benefit	NOUN
ftr-390	273	16	that	that	PRON
ftr-390	273	17	would	would	AUX
ftr-390	273	18	be	be	AUX
ftr-390	273	19	lost	lose	VERB
ftr-390	273	20	through	through	ADP
ftr-390	273	21	harmonization	harmonization	NOUN
ftr-390	273	22	.	.	PUNCT
ftr-390	274	1	for	for	ADP
ftr-390	274	2	example	example	NOUN
ftr-390	274	3	,	,	PUNCT
ftr-390	274	4	state	state	NOUN
ftr-390	274	5	tax	tax	NOUN
ftr-390	274	6	autonomy	autonomy	NOUN
ftr-390	274	7	allows	allow	VERB
ftr-390	274	8	the	the	DET
ftr-390	274	9	state	state	NOUN
ftr-390	274	10	to	to	PART
ftr-390	274	11	respond	respond	VERB
ftr-390	274	12	quickly	quickly	ADV
ftr-390	274	13	and	and	CCONJ
ftr-390	274	14	flexibly	flexibly	ADV
ftr-390	274	15	to	to	ADP
ftr-390	274	16	voter	voter	NOUN
ftr-390	274	17	preferences	preference	NOUN
ftr-390	274	18	,	,	PUNCT
ftr-390	274	19	and	and	CCONJ
ftr-390	274	20	the	the	DET
ftr-390	274	21	presence	presence	NOUN
ftr-390	274	22	of	of	ADP
ftr-390	274	23	competing	compete	VERB
ftr-390	274	24	tax	tax	NOUN
ftr-390	274	25	jurisdictions	jurisdiction	NOUN
ftr-390	274	26	imposes	impose	VERB
ftr-390	274	27	budgetary	budgetary	ADJ
ftr-390	274	28	discipline	discipline	NOUN
ftr-390	274	29	on	on	ADP
ftr-390	274	30	each	each	DET
ftr-390	274	31	state.5	state.5	NOUN
ftr-390	274	32	"	"	PUNCT
ftr-390	274	33	despite	despite	SCONJ
ftr-390	274	34	these	these	DET
ftr-390	274	35	and	and	CCONJ
ftr-390	274	36	other	other	ADJ
ftr-390	274	37	benefits	benefit	NOUN
ftr-390	274	38	of	of	ADP
ftr-390	274	39	tax	tax	NOUN
ftr-390	274	40	competition	competition	NOUN
ftr-390	274	41	,	,	PUNCT
ftr-390	274	42	diversity	diversity	NOUN
ftr-390	274	43	of	of	ADP
ftr-390	274	44	tax	tax	NOUN
ftr-390	274	45	laws	law	NOUN
ftr-390	274	46	in	in	ADP
ftr-390	274	47	common	common	ADJ
ftr-390	274	48	markets	market	NOUN
ftr-390	274	49	produces	produce	VERB
ftr-390	274	50	significant	significant	ADJ
ftr-390	274	51	compliance	compliance	NOUN
ftr-390	274	52	costs	cost	NOUN
ftr-390	274	53	and	and	CCONJ
ftr-390	274	54	locational	locational	ADJ
ftr-390	274	55	distortions	distortion	NOUN
ftr-390	274	56	.	.	PUNCT
ftr-390	275	1	for	for	ADP
ftr-390	275	2	this	this	DET
ftr-390	275	3	reason	reason	NOUN
ftr-390	275	4	,	,	PUNCT
ftr-390	275	5	u.s	u.s	PROPN
ftr-390	275	6	.	.	PROPN
ftr-390	275	7	states	state	NOUN
ftr-390	275	8	have	have	AUX
ftr-390	275	9	undertaken	undertake	VERB
ftr-390	275	10	a	a	DET
ftr-390	275	11	variety	variety	NOUN
ftr-390	275	12	of	of	ADP
ftr-390	275	13	harmonization	harmonization	NOUN
ftr-390	275	14	projects	project	NOUN
ftr-390	275	15	(	(	PUNCT
ftr-390	275	16	with	with	ADP
ftr-390	275	17	only	only	ADJ
ftr-390	275	18	moderate	moderate	ADJ
ftr-390	275	19	success	success	NOUN
ftr-390	275	20	)	)	PUNCT
ftr-390	275	21	,	,	PUNCT
ftr-390	275	22	and	and	CCONJ
ftr-390	275	23	policy	policy	NOUN
ftr-390	275	24	-	-	PUNCT
ftr-390	275	25	makers	maker	NOUN
ftr-390	275	26	in	in	ADP
ftr-390	275	27	the	the	DET
ftr-390	275	28	european	european	PROPN
ftr-390	275	29	union	union	PROPN
ftr-390	275	30	have	have	AUX
ftr-390	275	31	urged	urge	VERB
ftr-390	275	32	the	the	DET
ftr-390	275	33	adoption	adoption	NOUN
ftr-390	275	34	of	of	ADP
ftr-390	275	35	comprehensive	comprehensive	ADJ
ftr-390	275	36	business	business	NOUN
ftr-390	275	37	tax	tax	NOUN
ftr-390	275	38	harmonization	harmonization	NOUN
ftr-390	275	39	in	in	ADP
ftr-390	275	40	europe	europe	PROPN
ftr-390	275	41	.	.	PUNCT
ftr-390	276	1	1	1	X
ftr-390	276	2	.	.	X
ftr-390	276	3	business	business	NOUN
ftr-390	276	4	taxation	taxation	NOUN
ftr-390	276	5	the	the	DET
ftr-390	276	6	state	state	NOUN
ftr-390	276	7	tax	tax	NOUN
ftr-390	276	8	base	base	NOUN
ftr-390	276	9	for	for	ADP
ftr-390	276	10	business	business	NOUN
ftr-390	276	11	income	income	NOUN
ftr-390	276	12	is	be	AUX
ftr-390	276	13	substantially	substantially	ADV
ftr-390	276	14	harmonized	harmonized	ADJ
ftr-390	276	15	in	in	ADP
ftr-390	276	16	the	the	DET
ftr-390	276	17	u.s	u.s	PROPN
ftr-390	276	18	.	.	PROPN
ftr-390	276	19	states	state	NOUN
ftr-390	276	20	.	.	PUNCT
ftr-390	277	1	"	"	PUNCT
ftr-390	277	2	'	'	PUNCT
ftr-390	277	3	the	the	DET
ftr-390	277	4	reason	reason	NOUN
ftr-390	277	5	for	for	ADP
ftr-390	277	6	this	this	PRON
ftr-390	277	7	is	be	AUX
ftr-390	277	8	that	that	SCONJ
ftr-390	277	9	almost	almost	ADV
ftr-390	277	10	all	all	DET
ftr-390	277	11	the	the	DET
ftr-390	277	12	states	state	NOUN
ftr-390	277	13	use	use	VERB
ftr-390	277	14	the	the	DET
ftr-390	277	15	federal	federal	NOUN
ftr-390	277	16	whereas	whereas	SCONJ
ftr-390	277	17	the	the	DET
ftr-390	277	18	harms	harm	NOUN
ftr-390	277	19	of	of	ADP
ftr-390	277	20	discriminatory	discriminatory	ADJ
ftr-390	277	21	taxes	taxis	NOUN
ftr-390	277	22	are	be	AUX
ftr-390	277	23	diffuse	diffuse	ADJ
ftr-390	277	24	,	,	PUNCT
ftr-390	277	25	so	so	SCONJ
ftr-390	277	26	that	that	SCONJ
ftr-390	277	27	no	no	DET
ftr-390	277	28	particular	particular	ADJ
ftr-390	277	29	group	group	NOUN
ftr-390	277	30	will	will	AUX
ftr-390	277	31	champion	champion	VERB
ftr-390	277	32	their	their	PRON
ftr-390	277	33	eradication	eradication	NOUN
ftr-390	277	34	)	)	PUNCT
ftr-390	277	35	.	.	PUNCT
ftr-390	278	1	49	49	NUM
ftr-390	278	2	.	.	PUNCT
ftr-390	279	1	formulary	formulary	ADJ
ftr-390	279	2	apportionment	apportionment	NOUN
ftr-390	279	3	is	be	AUX
ftr-390	279	4	discussed	discuss	VERB
ftr-390	279	5	at	at	ADP
ftr-390	279	6	greater	great	ADJ
ftr-390	279	7	length	length	NOUN
ftr-390	279	8	,	,	PUNCT
ftr-390	279	9	infra	infra	VERB
ftr-390	279	10	part	part	NOUN
ftr-390	279	11	ii.b	ii.b	NOUN
ftr-390	279	12	.	.	PUNCT
ftr-390	280	1	1	1	NUM
ftr-390	280	2	.	.	X
ftr-390	280	3	50	50	NUM
ftr-390	280	4	.	.	PUNCT
ftr-390	281	1	for	for	ADP
ftr-390	281	2	discussion	discussion	NOUN
ftr-390	281	3	of	of	ADP
ftr-390	281	4	the	the	DET
ftr-390	281	5	advantages	advantage	NOUN
ftr-390	281	6	and	and	CCONJ
ftr-390	281	7	disadvantages	disadvantage	NOUN
ftr-390	281	8	of	of	ADP
ftr-390	281	9	inter	inter	ADJ
ftr-390	281	10	-	-	ADJ
ftr-390	281	11	jurisdictional	jurisdictional	ADJ
ftr-390	281	12	fiscal	fiscal	ADJ
ftr-390	281	13	competition	competition	NOUN
ftr-390	281	14	,	,	PUNCT
ftr-390	281	15	with	with	ADP
ftr-390	281	16	particular	particular	ADJ
ftr-390	281	17	emphasis	emphasis	NOUN
ftr-390	281	18	on	on	ADP
ftr-390	281	19	the	the	DET
ftr-390	281	20	european	european	PROPN
ftr-390	281	21	union	union	PROPN
ftr-390	281	22	,	,	PUNCT
ftr-390	281	23	see	see	VERB
ftr-390	281	24	wallace	wallace	PROPN
ftr-390	281	25	e.	e.	PROPN
ftr-390	281	26	oates	oates	PROPN
ftr-390	281	27	,	,	PUNCT
ftr-390	281	28	fiscal	fiscal	ADJ
ftr-390	281	29	competition	competition	NOUN
ftr-390	281	30	and	and	CCONJ
ftr-390	281	31	the	the	DET
ftr-390	281	32	european	european	PROPN
ftr-390	281	33	union	union	PROPN
ftr-390	281	34	:	:	PUNCT
ftr-390	281	35	contrasting	contrast	VERB
ftr-390	281	36	perspectives	perspective	NOUN
ftr-390	281	37	,	,	PUNCT
ftr-390	281	38	31	31	NUM
ftr-390	281	39	regional	regional	PROPN
ftr-390	281	40	sci	sci	PROPN
ftr-390	281	41	.	.	PROPN
ftr-390	281	42	&	&	CCONJ
ftr-390	281	43	urb	urb	PROPN
ftr-390	281	44	.	.	PUNCT
ftr-390	281	45	econ	econ	PROPN
ftr-390	281	46	.	.	PUNCT
ftr-390	282	1	133	133	NUM
ftr-390	282	2	(	(	PUNCT
ftr-390	282	3	2001	2001	NUM
ftr-390	282	4	)	)	PUNCT
ftr-390	282	5	.	.	PUNCT
ftr-390	283	1	51	51	NUM
ftr-390	283	2	.	.	PUNCT
ftr-390	284	1	the	the	DET
ftr-390	284	2	states	state	NOUN
ftr-390	284	3	distinguish	distinguish	VERB
ftr-390	284	4	between	between	ADP
ftr-390	284	5	business	business	NOUN
ftr-390	284	6	income	income	NOUN
ftr-390	284	7	,	,	PUNCT
ftr-390	284	8	which	which	PRON
ftr-390	284	9	is	be	AUX
ftr-390	284	10	generally	generally	ADV
ftr-390	284	11	taxed	tax	VERB
ftr-390	284	12	by	by	ADP
ftr-390	284	13	formulary	formulary	ADJ
ftr-390	284	14	apportionment	apportionment	NOUN
ftr-390	284	15	,	,	PUNCT
ftr-390	284	16	and	and	CCONJ
ftr-390	284	17	non	non	ADJ
ftr-390	284	18	-	-	ADJ
ftr-390	284	19	business	business	ADJ
ftr-390	284	20	income	income	NOUN
ftr-390	284	21	(	(	PUNCT
ftr-390	284	22	including	include	VERB
ftr-390	284	23	investment	investment	NOUN
ftr-390	284	24	income	income	NOUN
ftr-390	284	25	)	)	PUNCT
ftr-390	284	26	,	,	PUNCT
ftr-390	284	27	which	which	PRON
ftr-390	284	28	is	be	AUX
ftr-390	284	29	taxed	tax	VERB
ftr-390	284	30	according	accord	VERB
ftr-390	284	31	to	to	ADP
ftr-390	284	32	source	source	NOUN
ftr-390	284	33	and	and	CCONJ
ftr-390	284	34	residence	residence	NOUN
ftr-390	284	35	rules	rule	NOUN
ftr-390	284	36	.	.	PUNCT
ftr-390	285	1	business	business	NOUN
ftr-390	285	2	income	income	NOUN
ftr-390	285	3	is	be	AUX
ftr-390	285	4	defined	define	VERB
ftr-390	285	5	as	as	ADP
ftr-390	285	6	"	"	PUNCT
ftr-390	285	7	income	income	NOUN
ftr-390	285	8	arising	arise	VERB
ftr-390	285	9	from	from	ADP
ftr-390	285	10	transactions	transaction	NOUN
ftr-390	285	11	and	and	CCONJ
ftr-390	285	12	activity	activity	NOUN
ftr-390	285	13	in	in	ADP
ftr-390	285	14	the	the	DET
ftr-390	285	15	regular	regular	ADJ
ftr-390	285	16	course	course	NOUN
ftr-390	285	17	of	of	ADP
ftr-390	285	18	the	the	DET
ftr-390	285	19	taxpayer	taxpayer	NOUN
ftr-390	285	20	's	's	PART
ftr-390	285	21	trade	trade	NOUN
ftr-390	285	22	or	or	CCONJ
ftr-390	285	23	business	business	NOUN
ftr-390	285	24	,	,	PUNCT
ftr-390	285	25	"	"	PUNCT
ftr-390	285	26	while	while	SCONJ
ftr-390	285	27	all	all	DET
ftr-390	285	28	other	other	ADJ
ftr-390	285	29	income	income	NOUN
ftr-390	285	30	is	be	AUX
ftr-390	285	31	non	non	ADJ
ftr-390	285	32	-	-	ADJ
ftr-390	285	33	business	business	ADJ
ftr-390	285	34	income	income	NOUN
ftr-390	285	35	.	.	PUNCT
ftr-390	286	1	unif	unif	PROPN
ftr-390	286	2	.	.	PUNCT
ftr-390	287	1	div	div	PROPN
ftr-390	287	2	.	.	PROPN
ftr-390	287	3	of	of	ADP
ftr-390	287	4	income	income	NOUN
ftr-390	287	5	for	for	ADP
ftr-390	287	6	tax	tax	NOUN
ftr-390	287	7	purposes	purpose	NOUN
ftr-390	287	8	act	act	VERB
ftr-390	287	9	§	§	PROPN
ftr-390	287	10	l(a	l(a	PROPN
ftr-390	287	11	)	)	PUNCT
ftr-390	287	12	,	,	PUNCT
ftr-390	287	13	7a	7a	NUM
ftr-390	287	14	u.l.a	u.l.a	NOUN
ftr-390	287	15	.	.	PUNCT
ftr-390	288	1	336	336	NUM
ftr-390	288	2	(	(	PUNCT
ftr-390	288	3	1985	1985	NUM
ftr-390	288	4	)	)	PUNCT
ftr-390	289	1	[	[	X
ftr-390	289	2	hereinafter	hereinafter	NOUN
ftr-390	289	3	uditpa	uditpa	NOUN
ftr-390	289	4	]	]	PUNCT
ftr-390	289	5	.	.	PUNCT
ftr-390	290	1	2007	2007	NUM
ftr-390	290	2	]	]	PUNCT
ftr-390	290	3	florida	florida	PROPN
ftr-390	290	4	tax	tax	PROPN
ftr-390	290	5	review	review	NOUN
ftr-390	290	6	tax	tax	NOUN
ftr-390	290	7	base	base	NOUN
ftr-390	290	8	as	as	ADP
ftr-390	290	9	the	the	DET
ftr-390	290	10	starting	starting	NOUN
ftr-390	290	11	point	point	NOUN
ftr-390	290	12	for	for	ADP
ftr-390	290	13	determining	determine	VERB
ftr-390	290	14	business	business	NOUN
ftr-390	290	15	income.52	income.52	ADJ
ftr-390	290	16	use	use	NOUN
ftr-390	290	17	of	of	ADP
ftr-390	290	18	the	the	DET
ftr-390	290	19	federal	federal	ADJ
ftr-390	290	20	income	income	NOUN
ftr-390	290	21	tax	tax	NOUN
ftr-390	290	22	base	base	NOUN
ftr-390	290	23	reduces	reduce	VERB
ftr-390	290	24	the	the	DET
ftr-390	290	25	risk	risk	NOUN
ftr-390	290	26	that	that	SCONJ
ftr-390	290	27	businesses	business	NOUN
ftr-390	290	28	will	will	AUX
ftr-390	290	29	be	be	AUX
ftr-390	290	30	subject	subject	ADJ
ftr-390	290	31	to	to	ADP
ftr-390	290	32	tax	tax	NOUN
ftr-390	290	33	on	on	ADP
ftr-390	290	34	different	different	ADJ
ftr-390	290	35	(	(	PUNCT
ftr-390	290	36	and	and	CCONJ
ftr-390	290	37	overlapping	overlap	VERB
ftr-390	290	38	)	)	PUNCT
ftr-390	290	39	tax	tax	NOUN
ftr-390	290	40	bases	basis	NOUN
ftr-390	290	41	in	in	ADP
ftr-390	290	42	each	each	DET
ftr-390	290	43	state	state	NOUN
ftr-390	290	44	.	.	PUNCT
ftr-390	291	1	this	this	DET
ftr-390	291	2	"	"	PUNCT
ftr-390	291	3	piggy	piggy	NOUN
ftr-390	291	4	-	-	PUNCT
ftr-390	291	5	backing	backing	NOUN
ftr-390	291	6	"	"	PUNCT
ftr-390	291	7	on	on	ADP
ftr-390	291	8	the	the	DET
ftr-390	291	9	federal	federal	ADJ
ftr-390	291	10	tax	tax	NOUN
ftr-390	291	11	base	base	NOUN
ftr-390	291	12	is	be	AUX
ftr-390	291	13	an	an	DET
ftr-390	291	14	example	example	NOUN
ftr-390	291	15	of	of	ADP
ftr-390	291	16	voluntary	voluntary	ADJ
ftr-390	291	17	tax	tax	NOUN
ftr-390	291	18	base	base	NOUN
ftr-390	291	19	harmonization	harmonization	NOUN
ftr-390	291	20	no	no	DET
ftr-390	291	21	law	law	NOUN
ftr-390	291	22	or	or	CCONJ
ftr-390	291	23	court	court	NOUN
ftr-390	291	24	decision	decision	NOUN
ftr-390	291	25	requires	require	VERB
ftr-390	291	26	states	state	NOUN
ftr-390	291	27	to	to	PART
ftr-390	291	28	use	use	VERB
ftr-390	291	29	the	the	DET
ftr-390	291	30	federal	federal	ADJ
ftr-390	291	31	tax	tax	NOUN
ftr-390	291	32	base	base	NOUN
ftr-390	291	33	.	.	PUNCT
ftr-390	292	1	they	they	PRON
ftr-390	292	2	do	do	VERB
ftr-390	292	3	it	it	PRON
ftr-390	292	4	because	because	SCONJ
ftr-390	292	5	it	it	PRON
ftr-390	292	6	is	be	AUX
ftr-390	292	7	easier	easy	ADJ
ftr-390	292	8	:	:	PUNCT
ftr-390	292	9	it	it	PRON
ftr-390	292	10	reduces	reduce	VERB
ftr-390	292	11	compliance	compliance	NOUN
ftr-390	292	12	expenses	expense	NOUN
ftr-390	292	13	for	for	ADP
ftr-390	292	14	enterprises	enterprise	NOUN
ftr-390	292	15	doing	do	VERB
ftr-390	292	16	business	business	NOUN
ftr-390	292	17	in	in	ADP
ftr-390	292	18	the	the	DET
ftr-390	292	19	state	state	NOUN
ftr-390	292	20	,	,	PUNCT
ftr-390	292	21	and	and	CCONJ
ftr-390	292	22	it	it	PRON
ftr-390	292	23	reduces	reduce	VERB
ftr-390	292	24	the	the	DET
ftr-390	292	25	states	state	NOUN
ftr-390	292	26	'	'	PART
ftr-390	292	27	enforcement	enforcement	NOUN
ftr-390	292	28	costs	cost	NOUN
ftr-390	292	29	because	because	SCONJ
ftr-390	292	30	they	they	PRON
ftr-390	292	31	can	can	AUX
ftr-390	292	32	rely	rely	VERB
ftr-390	292	33	on	on	ADP
ftr-390	292	34	federal	federal	ADJ
ftr-390	292	35	enforcement	enforcement	NOUN
ftr-390	292	36	mechanisms	mechanism	NOUN
ftr-390	292	37	.	.	PUNCT
ftr-390	293	1	the	the	DET
ftr-390	293	2	u.s	u.s	PROPN
ftr-390	293	3	.	.	PROPN
ftr-390	293	4	states	state	NOUN
ftr-390	293	5	retain	retain	VERB
ftr-390	293	6	control	control	NOUN
ftr-390	293	7	over	over	ADP
ftr-390	293	8	revenue	revenue	NOUN
ftr-390	293	9	by	by	ADP
ftr-390	293	10	setting	set	VERB
ftr-390	293	11	their	their	PRON
ftr-390	293	12	tax	tax	NOUN
ftr-390	293	13	rates.53	rates.53	NOUN
ftr-390	293	14	because	because	SCONJ
ftr-390	293	15	there	there	PRON
ftr-390	293	16	is	be	VERB
ftr-390	293	17	no	no	DET
ftr-390	293	18	federal	federal	ADJ
ftr-390	293	19	income	income	NOUN
ftr-390	293	20	tax	tax	NOUN
ftr-390	293	21	in	in	ADP
ftr-390	293	22	europe	europe	PROPN
ftr-390	293	23	,	,	PUNCT
ftr-390	293	24	the	the	DET
ftr-390	293	25	eu	eu	PROPN
ftr-390	293	26	member	member	PROPN
ftr-390	293	27	states	state	NOUN
ftr-390	293	28	do	do	AUX
ftr-390	293	29	not	not	PART
ftr-390	293	30	have	have	VERB
ftr-390	293	31	this	this	DET
ftr-390	293	32	option	option	NOUN
ftr-390	293	33	.	.	PUNCT
ftr-390	294	1	despite	despite	SCONJ
ftr-390	294	2	reliance	reliance	NOUN
ftr-390	294	3	on	on	ADP
ftr-390	294	4	the	the	DET
ftr-390	294	5	federal	federal	ADJ
ftr-390	294	6	tax	tax	NOUN
ftr-390	294	7	base	base	NOUN
ftr-390	294	8	,	,	PUNCT
ftr-390	294	9	at	at	ADV
ftr-390	294	10	least	least	ADV
ftr-390	294	11	three	three	NUM
ftr-390	294	12	features	feature	NOUN
ftr-390	294	13	of	of	ADP
ftr-390	294	14	state	state	NOUN
ftr-390	294	15	taxation	taxation	NOUN
ftr-390	294	16	introduce	introduce	VERB
ftr-390	294	17	disharmonies	disharmony	NOUN
ftr-390	294	18	in	in	ADP
ftr-390	294	19	the	the	DET
ftr-390	294	20	united	united	PROPN
ftr-390	294	21	states	states	PROPN
ftr-390	294	22	.	.	PUNCT
ftr-390	295	1	first	first	ADV
ftr-390	295	2	,	,	PUNCT
ftr-390	295	3	many	many	ADJ
ftr-390	295	4	states	state	NOUN
ftr-390	295	5	deviate	deviate	VERB
ftr-390	295	6	from	from	ADP
ftr-390	295	7	the	the	DET
ftr-390	295	8	federal	federal	ADJ
ftr-390	295	9	tax	tax	NOUN
ftr-390	295	10	base	base	NOUN
ftr-390	295	11	.	.	PUNCT
ftr-390	296	1	any	any	DET
ftr-390	296	2	deviations	deviation	NOUN
ftr-390	296	3	,	,	PUNCT
ftr-390	296	4	unless	unless	SCONJ
ftr-390	296	5	also	also	ADV
ftr-390	296	6	adopted	adopt	VERB
ftr-390	296	7	by	by	ADP
ftr-390	296	8	every	every	DET
ftr-390	296	9	other	other	ADJ
ftr-390	296	10	state	state	NOUN
ftr-390	296	11	,	,	PUNCT
ftr-390	296	12	will	will	AUX
ftr-390	296	13	result	result	VERB
ftr-390	296	14	in	in	ADP
ftr-390	296	15	disparities	disparity	NOUN
ftr-390	296	16	in	in	ADP
ftr-390	296	17	the	the	DET
ftr-390	296	18	calculation	calculation	NOUN
ftr-390	296	19	of	of	ADP
ftr-390	296	20	the	the	DET
ftr-390	296	21	same	same	ADJ
ftr-390	296	22	enterprise	enterprise	NOUN
ftr-390	296	23	's	's	PART
ftr-390	296	24	income	income	NOUN
ftr-390	296	25	by	by	ADP
ftr-390	296	26	different	different	ADJ
ftr-390	296	27	states	state	NOUN
ftr-390	296	28	.	.	PUNCT
ftr-390	297	1	such	such	ADJ
ftr-390	297	2	disparities	disparity	NOUN
ftr-390	297	3	could	could	AUX
ftr-390	297	4	result	result	VERB
ftr-390	297	5	in	in	ADP
ftr-390	297	6	income	income	NOUN
ftr-390	297	7	gaps	gap	NOUN
ftr-390	297	8	or	or	CCONJ
ftr-390	297	9	overlaps	overlap	NOUN
ftr-390	297	10	across	across	ADP
ftr-390	297	11	the	the	DET
ftr-390	297	12	u.s	u.s	PROPN
ftr-390	297	13	.	.	PROPN
ftr-390	297	14	states	states	PROPN
ftr-390	297	15	.	.	PUNCT
ftr-390	298	1	gaps	gap	NOUN
ftr-390	298	2	result	result	VERB
ftr-390	298	3	in	in	ADP
ftr-390	298	4	non	non	ADJ
ftr-390	298	5	-	-	NOUN
ftr-390	298	6	taxation	taxation	NOUN
ftr-390	298	7	of	of	ADP
ftr-390	298	8	an	an	DET
ftr-390	298	9	enterprise	enterprise	NOUN
ftr-390	298	10	's	's	PART
ftr-390	298	11	income	income	NOUN
ftr-390	298	12	,	,	PUNCT
ftr-390	298	13	while	while	SCONJ
ftr-390	298	14	overlaps	overlap	NOUN
ftr-390	298	15	result	result	VERB
ftr-390	298	16	in	in	ADP
ftr-390	298	17	double	double	ADJ
ftr-390	298	18	or	or	CCONJ
ftr-390	298	19	multiple	multiple	ADJ
ftr-390	298	20	taxation	taxation	NOUN
ftr-390	298	21	.	.	PUNCT
ftr-390	299	1	second	second	ADJ
ftr-390	299	2	,	,	PUNCT
ftr-390	299	3	not	not	PART
ftr-390	299	4	all	all	DET
ftr-390	299	5	states	state	NOUN
ftr-390	299	6	use	use	VERB
ftr-390	299	7	the	the	DET
ftr-390	299	8	same	same	ADJ
ftr-390	299	9	taxable	taxable	ADJ
ftr-390	299	10	unit.54	unit.54	NOUN
ftr-390	299	11	while	while	SCONJ
ftr-390	299	12	some	some	DET
ftr-390	299	13	states	state	NOUN
ftr-390	299	14	tax	tax	VERB
ftr-390	299	15	each	each	DET
ftr-390	299	16	legal	legal	ADJ
ftr-390	299	17	entity	entity	NOUN
ftr-390	299	18	separately	separately	ADV
ftr-390	299	19	,	,	PUNCT
ftr-390	299	20	others	other	NOUN
ftr-390	299	21	allow	allow	VERB
ftr-390	299	22	various	various	ADJ
ftr-390	299	23	forms	form	NOUN
ftr-390	299	24	of	of	ADP
ftr-390	299	25	consolidation	consolidation	NOUN
ftr-390	299	26	,	,	PUNCT
ftr-390	299	27	and	and	CCONJ
ftr-390	299	28	still	still	ADV
ftr-390	299	29	others	other	NOUN
ftr-390	299	30	see	see	VERB
ftr-390	299	31	the	the	DET
ftr-390	299	32	"	"	PUNCT
ftr-390	299	33	unitary	unitary	ADJ
ftr-390	299	34	"	"	PUNCT
ftr-390	299	35	business	business	NOUN
ftr-390	299	36	as	as	ADP
ftr-390	299	37	the	the	DET
ftr-390	299	38	appropriate	appropriate	ADJ
ftr-390	299	39	taxable	taxable	ADJ
ftr-390	299	40	unit.55	unit.55	NOUN
ftr-390	299	41	such	such	DET
ftr-390	299	42	a	a	DET
ftr-390	299	43	unitary	unitary	ADJ
ftr-390	299	44	business	business	NOUN
ftr-390	299	45	may	may	AUX
ftr-390	299	46	consist	consist	VERB
ftr-390	299	47	of	of	ADP
ftr-390	299	48	more	more	ADJ
ftr-390	299	49	than	than	ADP
ftr-390	299	50	one	one	NUM
ftr-390	299	51	legal	legal	ADJ
ftr-390	299	52	entity	entity	NOUN
ftr-390	299	53	,	,	PUNCT
ftr-390	299	54	and	and	CCONJ
ftr-390	299	55	states	state	NOUN
ftr-390	299	56	have	have	AUX
ftr-390	299	57	even	even	ADV
ftr-390	299	58	historically	historically	ADV
ftr-390	299	59	sought	seek	VERB
ftr-390	299	60	to	to	PART
ftr-390	299	61	tax	tax	VERB
ftr-390	299	62	a	a	DET
ftr-390	299	63	portion	portion	NOUN
ftr-390	299	64	of	of	ADP
ftr-390	299	65	the	the	DET
ftr-390	299	66	income	income	NOUN
ftr-390	299	67	of	of	ADP
ftr-390	299	68	foreign	foreign	ADJ
ftr-390	299	69	entities	entity	NOUN
ftr-390	299	70	that	that	PRON
ftr-390	299	71	were	be	AUX
ftr-390	299	72	part	part	NOUN
ftr-390	299	73	of	of	ADP
ftr-390	299	74	a	a	DET
ftr-390	299	75	unitary	unitary	ADJ
ftr-390	299	76	business	business	NOUN
ftr-390	299	77	active	active	ADJ
ftr-390	299	78	in	in	ADP
ftr-390	299	79	the	the	DET
ftr-390	299	80	state.56	state.56	NOUN
ftr-390	299	81	third	third	NOUN
ftr-390	299	82	,	,	PUNCT
ftr-390	299	83	if	if	SCONJ
ftr-390	299	84	an	an	DET
ftr-390	299	85	enterprise	enterprise	NOUN
ftr-390	299	86	conducts	conduct	VERB
ftr-390	299	87	business	business	NOUN
ftr-390	299	88	in	in	ADP
ftr-390	299	89	more	more	ADJ
ftr-390	299	90	than	than	ADP
ftr-390	299	91	one	one	NUM
ftr-390	299	92	u.s	u.s	PROPN
ftr-390	299	93	.	.	PROPN
ftr-390	299	94	state	state	PROPN
ftr-390	299	95	,	,	PUNCT
ftr-390	299	96	each	each	DET
ftr-390	299	97	state	state	NOUN
ftr-390	299	98	must	must	AUX
ftr-390	299	99	determine	determine	VERB
ftr-390	299	100	how	how	SCONJ
ftr-390	299	101	much	much	ADJ
ftr-390	299	102	of	of	ADP
ftr-390	299	103	the	the	DET
ftr-390	299	104	enterprise	enterprise	NOUN
ftr-390	299	105	's	's	PART
ftr-390	299	106	overall	overall	ADJ
ftr-390	299	107	income	income	NOUN
ftr-390	299	108	it	it	PRON
ftr-390	299	109	will	will	AUX
ftr-390	299	110	tax	tax	VERB
ftr-390	299	111	.	.	PUNCT
ftr-390	300	1	an	an	DET
ftr-390	300	2	enterprise	enterprise	NOUN
ftr-390	300	3	's	's	PART
ftr-390	300	4	overall	overall	ADJ
ftr-390	300	5	income	income	NOUN
ftr-390	300	6	is	be	AUX
ftr-390	300	7	generally	generally	ADV
ftr-390	300	8	divided	divide	VERB
ftr-390	300	9	among	among	ADP
ftr-390	300	10	the	the	DET
ftr-390	300	11	states	state	NOUN
ftr-390	300	12	using	use	VERB
ftr-390	300	13	formulary	formulary	ADJ
ftr-390	300	14	apportionment	apportionment	NOUN
ftr-390	300	15	.	.	PUNCT
ftr-390	301	1	apportionment	apportionment	ADJ
ftr-390	301	2	formulas	formula	NOUN
ftr-390	301	3	use	use	VERB
ftr-390	301	4	the	the	DET
ftr-390	301	5	presence	presence	NOUN
ftr-390	301	6	of	of	ADP
ftr-390	301	7	the	the	DET
ftr-390	301	8	enterprise	enterprise	NOUN
ftr-390	301	9	's	's	PART
ftr-390	301	10	factors	factor	NOUN
ftr-390	301	11	of	of	ADP
ftr-390	301	12	production	production	NOUN
ftr-390	301	13	in	in	ADP
ftr-390	301	14	each	each	DET
ftr-390	301	15	state	state	NOUN
ftr-390	301	16	including	include	VERB
ftr-390	301	17	52	52	NUM
ftr-390	301	18	.	.	PUNCT
ftr-390	302	1	see	see	VERB
ftr-390	302	2	harley	harley	PROPN
ftr-390	302	3	duncan	duncan	PROPN
ftr-390	302	4	&	&	CCONJ
ftr-390	302	5	leann	leann	PROPN
ftr-390	302	6	luna	luna	PROPN
ftr-390	302	7	,	,	PUNCT
ftr-390	302	8	lending	lend	VERB
ftr-390	302	9	a	a	DET
ftr-390	302	10	helping	help	VERB
ftr-390	302	11	hand	hand	NOUN
ftr-390	302	12	:	:	PUNCT
ftr-390	302	13	two	two	NUM
ftr-390	302	14	governments	government	NOUN
ftr-390	302	15	can	can	AUX
ftr-390	302	16	work	work	VERB
ftr-390	302	17	together	together	ADV
ftr-390	302	18	,	,	PUNCT
ftr-390	302	19	60	60	NUM
ftr-390	302	20	nat'l	nat'l	NOUN
ftr-390	302	21	tax	tax	NOUN
ftr-390	302	22	j.	j.	PROPN
ftr-390	302	23	663	663	NUM
ftr-390	302	24	,	,	PUNCT
ftr-390	302	25	666	666	NUM
ftr-390	302	26	(	(	PUNCT
ftr-390	302	27	"	"	PUNCT
ftr-390	302	28	all	all	PRON
ftr-390	302	29	but	but	SCONJ
ftr-390	302	30	two	two	NUM
ftr-390	302	31	corporate	corporate	ADJ
ftr-390	302	32	income	income	NOUN
ftr-390	302	33	tax	tax	NOUN
ftr-390	302	34	states	state	NOUN
ftr-390	302	35	(	(	PUNCT
ftr-390	302	36	arkansas	arkansas	PROPN
ftr-390	302	37	and	and	CCONJ
ftr-390	302	38	mississippi	mississippi	PROPN
ftr-390	302	39	)	)	PUNCT
ftr-390	302	40	and	and	CCONJ
ftr-390	302	41	the	the	DET
ftr-390	302	42	district	district	NOUN
ftr-390	302	43	of	of	ADP
ftr-390	302	44	columbia	columbia	PROPN
ftr-390	302	45	use	use	VERB
ftr-390	302	46	federal	federal	ADJ
ftr-390	302	47	income	income	NOUN
ftr-390	302	48	as	as	ADP
ftr-390	302	49	[	[	X
ftr-390	302	50	the	the	X
ftr-390	302	51	]	]	PUNCT
ftr-390	302	52	starting	starting	NOUN
ftr-390	302	53	point	point	NOUN
ftr-390	302	54	their	their	PRON
ftr-390	302	55	taxable	taxable	ADJ
ftr-390	302	56	base	base	NOUN
ftr-390	302	57	"	"	PUNCT
ftr-390	302	58	)	)	PUNCT
ftr-390	302	59	.	.	PUNCT
ftr-390	303	1	for	for	ADP
ftr-390	303	2	more	more	ADV
ftr-390	303	3	detailed	detailed	ADJ
ftr-390	303	4	discussion	discussion	NOUN
ftr-390	303	5	of	of	ADP
ftr-390	303	6	the	the	DET
ftr-390	303	7	methods	method	NOUN
ftr-390	303	8	of	of	ADP
ftr-390	303	9	taxation	taxation	NOUN
ftr-390	303	10	of	of	ADP
ftr-390	303	11	business	business	NOUN
ftr-390	303	12	income	income	NOUN
ftr-390	303	13	used	use	VERB
ftr-390	303	14	by	by	ADP
ftr-390	303	15	the	the	DET
ftr-390	303	16	u.s	u.s	PROPN
ftr-390	303	17	.	.	PROPN
ftr-390	303	18	states	state	NOUN
ftr-390	303	19	,	,	PUNCT
ftr-390	303	20	see	see	VERB
ftr-390	303	21	hellerstein	hellerstein	NOUN
ftr-390	303	22	&	&	CCONJ
ftr-390	303	23	hellerstein	hellerstein	PROPN
ftr-390	303	24	,	,	PUNCT
ftr-390	303	25	supra	supra	PROPN
ftr-390	303	26	note	note	PROPN
ftr-390	303	27	21	21	NUM
ftr-390	303	28	,	,	PUNCT
ftr-390	303	29	7.02	7.02	NUM
ftr-390	303	30	;	;	PUNCT
ftr-390	303	31	joann	joann	PROPN
ftr-390	303	32	martens	martens	PROPN
ftr-390	303	33	-	-	PUNCT
ftr-390	303	34	weiner	weiner	NOUN
ftr-390	303	35	,	,	PUNCT
ftr-390	303	36	company	company	NOUN
ftr-390	303	37	tax	tax	NOUN
ftr-390	303	38	reform	reform	NOUN
ftr-390	303	39	in	in	ADP
ftr-390	303	40	the	the	DET
ftr-390	303	41	european	european	PROPN
ftr-390	303	42	union	union	PROPN
ftr-390	303	43	(	(	PUNCT
ftr-390	303	44	2006	2006	NUM
ftr-390	303	45	)	)	PUNCT
ftr-390	303	46	.	.	PUNCT
ftr-390	304	1	53	53	NUM
ftr-390	304	2	.	.	PUNCT
ftr-390	305	1	each	each	DET
ftr-390	305	2	u.s	u.s	PROPN
ftr-390	305	3	.	.	PROPN
ftr-390	305	4	state	state	NOUN
ftr-390	305	5	sets	set	VERB
ftr-390	305	6	its	its	PRON
ftr-390	305	7	tax	tax	NOUN
ftr-390	305	8	rate	rate	NOUN
ftr-390	305	9	independently	independently	ADV
ftr-390	305	10	of	of	ADP
ftr-390	305	11	the	the	DET
ftr-390	305	12	other	other	ADJ
ftr-390	305	13	states	state	NOUN
ftr-390	305	14	and	and	CCONJ
ftr-390	305	15	of	of	ADP
ftr-390	305	16	the	the	DET
ftr-390	305	17	federal	federal	ADJ
ftr-390	305	18	government	government	NOUN
ftr-390	305	19	.	.	PUNCT
ftr-390	306	1	see	see	VERB
ftr-390	306	2	references	reference	NOUN
ftr-390	306	3	in	in	ADP
ftr-390	306	4	supra	supra	PROPN
ftr-390	306	5	note	note	NOUN
ftr-390	306	6	52	52	NUM
ftr-390	306	7	.	.	PUNCT
ftr-390	307	1	54	54	NUM
ftr-390	307	2	.	.	PUNCT
ftr-390	308	1	see	see	VERB
ftr-390	308	2	martens	marten	NOUN
ftr-390	308	3	-	-	PUNCT
ftr-390	308	4	weiner	weiner	NOUN
ftr-390	308	5	,	,	PUNCT
ftr-390	308	6	supra	supra	PROPN
ftr-390	308	7	note	note	NOUN
ftr-390	308	8	52	52	NUM
ftr-390	308	9	,	,	PUNCT
ftr-390	308	10	at	at	ADP
ftr-390	308	11	68	68	NUM
ftr-390	308	12	,	,	PUNCT
ftr-390	308	13	noting	note	VERB
ftr-390	308	14	that	that	SCONJ
ftr-390	308	15	the	the	DET
ftr-390	308	16	"	"	PUNCT
ftr-390	308	17	taxable	taxable	ADJ
ftr-390	308	18	unit	unit	NOUN
ftr-390	308	19	can	can	AUX
ftr-390	308	20	generally	generally	ADV
ftr-390	308	21	be	be	AUX
ftr-390	308	22	defined	define	VERB
ftr-390	308	23	as	as	ADP
ftr-390	308	24	a	a	DET
ftr-390	308	25	single	single	ADJ
ftr-390	308	26	entity	entity	NOUN
ftr-390	308	27	,	,	PUNCT
ftr-390	308	28	as	as	ADP
ftr-390	308	29	a	a	DET
ftr-390	308	30	consolidated	consolidated	ADJ
ftr-390	308	31	group	group	NOUN
ftr-390	308	32	,	,	PUNCT
ftr-390	308	33	or	or	CCONJ
ftr-390	308	34	as	as	ADP
ftr-390	308	35	a	a	DET
ftr-390	308	36	unitary	unitary	ADJ
ftr-390	308	37	combined	combined	ADJ
ftr-390	308	38	group	group	NOUN
ftr-390	308	39	.	.	PUNCT
ftr-390	308	40	"	"	PUNCT
ftr-390	309	1	martens	marten	NOUN
ftr-390	309	2	-	-	PUNCT
ftr-390	309	3	weiner	weiner	NOUN
ftr-390	309	4	further	further	ADJ
ftr-390	309	5	notes	note	VERB
ftr-390	309	6	that	that	SCONJ
ftr-390	309	7	although	although	SCONJ
ftr-390	309	8	the	the	DET
ftr-390	309	9	u.s	u.s	PROPN
ftr-390	309	10	.	.	PROPN
ftr-390	309	11	states	state	NOUN
ftr-390	309	12	use	use	VERB
ftr-390	309	13	different	different	ADJ
ftr-390	309	14	taxable	taxable	ADJ
ftr-390	309	15	units	unit	NOUN
ftr-390	309	16	,	,	PUNCT
ftr-390	309	17	the	the	DET
ftr-390	309	18	canadian	canadian	ADJ
ftr-390	309	19	provinces	province	NOUN
ftr-390	309	20	tax	tax	NOUN
ftr-390	309	21	on	on	ADP
ftr-390	309	22	the	the	DET
ftr-390	309	23	basis	basis	NOUN
ftr-390	309	24	of	of	ADP
ftr-390	309	25	legal	legal	ADJ
ftr-390	309	26	entity	entity	NOUN
ftr-390	309	27	and	and	CCONJ
ftr-390	309	28	do	do	AUX
ftr-390	309	29	not	not	PART
ftr-390	309	30	allow	allow	VERB
ftr-390	309	31	consolidated	consolidated	ADJ
ftr-390	309	32	or	or	CCONJ
ftr-390	309	33	"	"	PUNCT
ftr-390	309	34	combined	combined	ADJ
ftr-390	309	35	"	"	PUNCT
ftr-390	309	36	income	income	NOUN
ftr-390	309	37	reporting	reporting	NOUN
ftr-390	309	38	for	for	ADP
ftr-390	309	39	related	related	ADJ
ftr-390	309	40	corporations	corporation	NOUN
ftr-390	309	41	.	.	PUNCT
ftr-390	310	1	i	i	PRON
ftr-390	310	2	d.	d.	PROPN
ftr-390	310	3	at	at	ADP
ftr-390	310	4	69	69	NUM
ftr-390	310	5	.	.	PUNCT
ftr-390	311	1	55	55	NUM
ftr-390	311	2	.	.	PUNCT
ftr-390	312	1	the	the	DET
ftr-390	312	2	"	"	PUNCT
ftr-390	312	3	unitary	unitary	ADJ
ftr-390	312	4	"	"	PUNCT
ftr-390	312	5	business	business	NOUN
ftr-390	312	6	is	be	AUX
ftr-390	312	7	a	a	DET
ftr-390	312	8	concept	concept	NOUN
ftr-390	312	9	that	that	PRON
ftr-390	312	10	includes	include	VERB
ftr-390	312	11	,	,	PUNCT
ftr-390	312	12	but	but	CCONJ
ftr-390	312	13	is	be	AUX
ftr-390	312	14	not	not	PART
ftr-390	312	15	limited	limit	VERB
ftr-390	312	16	to	to	ADP
ftr-390	312	17	,	,	PUNCT
ftr-390	312	18	vertically	vertically	ADV
ftr-390	312	19	integrated	integrate	VERB
ftr-390	312	20	businesses	business	NOUN
ftr-390	312	21	.	.	PUNCT
ftr-390	313	1	see	see	VERB
ftr-390	313	2	generally	generally	ADV
ftr-390	313	3	i	i	PRON
ftr-390	313	4	d.	d.	PROPN
ftr-390	313	5	at	at	ADP
ftr-390	313	6	68	68	NUM
ftr-390	313	7	-	-	SYM
ftr-390	313	8	72	72	NUM
ftr-390	313	9	(	(	PUNCT
ftr-390	313	10	discussing	discuss	VERB
ftr-390	313	11	tax	tax	NOUN
ftr-390	313	12	avoidance	avoidance	NOUN
ftr-390	313	13	opportunities	opportunity	NOUN
ftr-390	313	14	created	create	VERB
ftr-390	313	15	by	by	ADP
ftr-390	313	16	the	the	DET
ftr-390	313	17	single	single	ADJ
ftr-390	313	18	entity	entity	NOUN
ftr-390	313	19	approach	approach	NOUN
ftr-390	313	20	)	)	PUNCT
ftr-390	313	21	.	.	PUNCT
ftr-390	314	1	56	56	NUM
ftr-390	314	2	.	.	X
ftr-390	314	3	see	see	VERB
ftr-390	314	4	discussion	discussion	NOUN
ftr-390	314	5	of	of	ADP
ftr-390	314	6	worldwide	worldwide	ADJ
ftr-390	314	7	combined	combined	ADJ
ftr-390	314	8	reporting	reporting	NOUN
ftr-390	314	9	,	,	PUNCT
ftr-390	314	10	infra	infra	NOUN
ftr-390	314	11	part	part	NOUN
ftr-390	314	12	ii.c.2	ii.c.2	NOUN
ftr-390	314	13	.	.	PUNCT
ftr-390	315	1	[	[	X
ftr-390	315	2	vol	vol	NOUN
ftr-390	315	3	.	.	NOUN
ftr-390	315	4	8:7	8:7	NUM
ftr-390	315	5	common	common	ADJ
ftr-390	315	6	markets	market	NOUN
ftr-390	315	7	,	,	PUNCT
ftr-390	315	8	common	common	ADJ
ftr-390	315	9	tax	tax	NOUN
ftr-390	315	10	problems	problem	NOUN
ftr-390	315	11	property	property	NOUN
ftr-390	315	12	,	,	PUNCT
ftr-390	315	13	payroll	payroll	NOUN
ftr-390	315	14	,	,	PUNCT
ftr-390	315	15	and	and	CCONJ
ftr-390	315	16	sales	sale	NOUN
ftr-390	315	17	to	to	PART
ftr-390	315	18	apportion	apportion	VERB
ftr-390	315	19	taxable	taxable	ADJ
ftr-390	315	20	income	income	NOUN
ftr-390	315	21	to	to	ADP
ftr-390	315	22	each	each	DET
ftr-390	315	23	state	state	NOUN
ftr-390	315	24	.	.	PUNCT
ftr-390	316	1	however	however	ADV
ftr-390	316	2	,	,	PUNCT
ftr-390	316	3	the	the	DET
ftr-390	316	4	states	state	NOUN
ftr-390	316	5	do	do	AUX
ftr-390	316	6	not	not	PART
ftr-390	316	7	all	all	PRON
ftr-390	316	8	use	use	VERB
ftr-390	316	9	the	the	DET
ftr-390	316	10	same	same	ADJ
ftr-390	316	11	formula	formula	NOUN
ftr-390	316	12	,	,	PUNCT
ftr-390	316	13	which	which	PRON
ftr-390	316	14	means	mean	VERB
ftr-390	316	15	that	that	SCONJ
ftr-390	316	16	the	the	DET
ftr-390	316	17	same	same	ADJ
ftr-390	316	18	income	income	NOUN
ftr-390	316	19	could	could	AUX
ftr-390	316	20	be	be	AUX
ftr-390	316	21	apportioned	apportion	VERB
ftr-390	316	22	to	to	ADP
ftr-390	316	23	more	more	ADJ
ftr-390	316	24	than	than	ADP
ftr-390	316	25	one	one	NUM
ftr-390	316	26	state	state	NOUN
ftr-390	316	27	(	(	PUNCT
ftr-390	316	28	double	double	ADJ
ftr-390	316	29	taxation	taxation	NOUN
ftr-390	316	30	)	)	PUNCT
ftr-390	316	31	or	or	CCONJ
ftr-390	316	32	to	to	ADP
ftr-390	316	33	no	no	DET
ftr-390	316	34	state	state	NOUN
ftr-390	316	35	(	(	PUNCT
ftr-390	316	36	non	non	NOUN
ftr-390	316	37	-	-	NOUN
ftr-390	316	38	taxation	taxation	NOUN
ftr-390	316	39	)	)	PUNCT
ftr-390	316	40	.	.	PUNCT
ftr-390	317	1	7	7	NUM
ftr-390	317	2	state	state	NOUN
ftr-390	317	3	tax	tax	NOUN
ftr-390	317	4	policy	policy	NOUN
ftr-390	317	5	-	-	PUNCT
ftr-390	317	6	makers	maker	NOUN
ftr-390	317	7	are	be	AUX
ftr-390	317	8	aware	aware	ADJ
ftr-390	317	9	of	of	ADP
ftr-390	317	10	these	these	DET
ftr-390	317	11	disharmonies	disharmony	NOUN
ftr-390	317	12	,	,	PUNCT
ftr-390	317	13	the	the	DET
ftr-390	317	14	locational	locational	ADJ
ftr-390	317	15	distortions	distortion	NOUN
ftr-390	317	16	they	they	PRON
ftr-390	317	17	create	create	VERB
ftr-390	317	18	,	,	PUNCT
ftr-390	317	19	and	and	CCONJ
ftr-390	317	20	the	the	DET
ftr-390	317	21	administrative	administrative	ADJ
ftr-390	317	22	burdens	burden	NOUN
ftr-390	317	23	they	they	PRON
ftr-390	317	24	impose.5	impose.5	VERB
ftr-390	317	25	"	"	PUNCT
ftr-390	317	26	states	state	NOUN
ftr-390	317	27	have	have	AUX
ftr-390	317	28	addressed	address	VERB
ftr-390	317	29	some	some	PRON
ftr-390	317	30	of	of	ADP
ftr-390	317	31	these	these	DET
ftr-390	317	32	problems	problem	NOUN
ftr-390	317	33	under	under	ADP
ftr-390	317	34	the	the	DET
ftr-390	317	35	rubric	rubric	NOUN
ftr-390	317	36	of	of	ADP
ftr-390	317	37	the	the	DET
ftr-390	317	38	multistate	multistate	NOUN
ftr-390	317	39	tax	tax	NOUN
ftr-390	317	40	compact	compact	NOUN
ftr-390	317	41	,	,	PUNCT
ftr-390	317	42	which	which	PRON
ftr-390	317	43	established	establish	VERB
ftr-390	317	44	the	the	DET
ftr-390	317	45	multistate	multistate	NOUN
ftr-390	317	46	tax	tax	NOUN
ftr-390	317	47	commission	commission	PROPN
ftr-390	317	48	(	(	PUNCT
ftr-390	317	49	mtc	mtc	PROPN
ftr-390	317	50	)	)	PUNCT
ftr-390	317	51	,	,	PUNCT
ftr-390	317	52	a	a	DET
ftr-390	317	53	body	body	NOUN
ftr-390	317	54	composed	compose	VERB
ftr-390	317	55	of	of	ADP
ftr-390	317	56	representatives	representative	NOUN
ftr-390	317	57	of	of	ADP
ftr-390	317	58	the	the	DET
ftr-390	317	59	tax	tax	NOUN
ftr-390	317	60	administrations	administration	NOUN
ftr-390	317	61	of	of	ADP
ftr-390	317	62	the	the	DET
ftr-390	317	63	member	member	NOUN
ftr-390	317	64	states	state	NOUN
ftr-390	317	65	.	.	PUNCT
ftr-390	318	1	the	the	DET
ftr-390	318	2	mtc	mtc	NOUN
ftr-390	318	3	provides	provide	VERB
ftr-390	318	4	a	a	DET
ftr-390	318	5	forum	forum	NOUN
ftr-390	318	6	through	through	ADP
ftr-390	318	7	which	which	PRON
ftr-390	318	8	states	state	NOUN
ftr-390	318	9	work	work	VERB
ftr-390	318	10	to	to	PART
ftr-390	318	11	resolve	resolve	VERB
ftr-390	318	12	tax	tax	NOUN
ftr-390	318	13	problems	problem	NOUN
ftr-390	318	14	.	.	PUNCT
ftr-390	319	1	specifically	specifically	ADV
ftr-390	319	2	,	,	PUNCT
ftr-390	319	3	efforts	effort	NOUN
ftr-390	319	4	were	be	AUX
ftr-390	319	5	made	make	VERB
ftr-390	319	6	to	to	PART
ftr-390	319	7	introduce	introduce	VERB
ftr-390	319	8	a	a	DET
ftr-390	319	9	consistent	consistent	ADJ
ftr-390	319	10	apportionment	apportionment	NOUN
ftr-390	319	11	formula	formula	NOUN
ftr-390	319	12	through	through	ADP
ftr-390	319	13	the	the	DET
ftr-390	319	14	1957	1957	NUM
ftr-390	319	15	uniform	uniform	ADJ
ftr-390	319	16	division	division	NOUN
ftr-390	319	17	of	of	ADP
ftr-390	319	18	income	income	NOUN
ftr-390	319	19	for	for	ADP
ftr-390	319	20	tax	tax	NOUN
ftr-390	319	21	purposes	purpose	NOUN
ftr-390	319	22	act	act	VERB
ftr-390	319	23	(	(	PUNCT
ftr-390	319	24	uditpa	uditpa	NOUN
ftr-390	319	25	)	)	PUNCT
ftr-390	319	26	.	.	PUNCT
ftr-390	320	1	however	however	ADV
ftr-390	320	2	,	,	PUNCT
ftr-390	320	3	since	since	SCONJ
ftr-390	320	4	only	only	ADV
ftr-390	320	5	about	about	ADP
ftr-390	320	6	half	half	DET
ftr-390	320	7	the	the	DET
ftr-390	320	8	states	state	NOUN
ftr-390	320	9	have	have	AUX
ftr-390	320	10	adopted	adopt	VERB
ftr-390	320	11	uditpa	uditpa	NOUN
ftr-390	320	12	,	,	PUNCT
ftr-390	320	13	it	it	PRON
ftr-390	320	14	has	have	AUX
ftr-390	320	15	not	not	PART
ftr-390	320	16	brought	bring	VERB
ftr-390	320	17	uniformity	uniformity	NOUN
ftr-390	320	18	to	to	PART
ftr-390	320	19	state	state	VERB
ftr-390	320	20	apportionment	apportionment	ADJ
ftr-390	320	21	formulas.59	formulas.59	NOUN
ftr-390	320	22	disparities	disparity	NOUN
ftr-390	320	23	in	in	ADP
ftr-390	320	24	state	state	NOUN
ftr-390	320	25	apportionment	apportionment	NOUN
ftr-390	320	26	formulas	formula	NOUN
ftr-390	320	27	have	have	AUX
ftr-390	320	28	been	be	AUX
ftr-390	320	29	challenged	challenge	VERB
ftr-390	320	30	under	under	ADP
ftr-390	320	31	the	the	DET
ftr-390	320	32	dormant	dormant	PROPN
ftr-390	320	33	commerce	commerce	PROPN
ftr-390	320	34	clause	clause	NOUN
ftr-390	320	35	,	,	PUNCT
ftr-390	320	36	but	but	CCONJ
ftr-390	320	37	the	the	DET
ftr-390	320	38	supreme	supreme	PROPN
ftr-390	320	39	court	court	PROPN
ftr-390	320	40	has	have	AUX
ftr-390	320	41	held	hold	VERB
ftr-390	320	42	that	that	PRON
ftr-390	320	43	disparate	disparate	ADJ
ftr-390	320	44	apportionment	apportionment	NOUN
ftr-390	320	45	formulas	formula	NOUN
ftr-390	320	46	do	do	AUX
ftr-390	320	47	not	not	PART
ftr-390	320	48	violate	violate	VERB
ftr-390	320	49	the	the	DET
ftr-390	320	50	constitution	constitution	NOUN
ftr-390	320	51	.	.	PUNCT
ftr-390	321	1	in	in	ADP
ftr-390	321	2	the	the	DET
ftr-390	321	3	court	court	NOUN
ftr-390	321	4	's	's	PART
ftr-390	321	5	view	view	NOUN
ftr-390	321	6	,	,	PUNCT
ftr-390	321	7	the	the	DET
ftr-390	321	8	constitution	constitution	NOUN
ftr-390	321	9	provides	provide	VERB
ftr-390	321	10	no	no	DET
ftr-390	321	11	mandate	mandate	NOUN
ftr-390	321	12	for	for	ADP
ftr-390	321	13	state	state	NOUN
ftr-390	321	14	tax	tax	NOUN
ftr-390	321	15	uniformity	uniformity	NOUN
ftr-390	321	16	,	,	PUNCT
ftr-390	321	17	and	and	CCONJ
ftr-390	321	18	no	no	DET
ftr-390	321	19	guidelines	guideline	NOUN
ftr-390	321	20	as	as	ADP
ftr-390	321	21	to	to	ADP
ftr-390	321	22	what	what	PRON
ftr-390	321	23	uniform	uniform	ADJ
ftr-390	321	24	standards	standard	NOUN
ftr-390	321	25	might	might	AUX
ftr-390	321	26	look	look	VERB
ftr-390	321	27	like	like	ADP
ftr-390	321	28	.	.	PUNCT
ftr-390	322	1	60	60	NUM
ftr-390	322	2	as	as	ADP
ftr-390	322	3	a	a	DET
ftr-390	322	4	result	result	NOUN
ftr-390	322	5	,	,	PUNCT
ftr-390	322	6	the	the	DET
ftr-390	322	7	supreme	supreme	PROPN
ftr-390	322	8	court	court	PROPN
ftr-390	322	9	will	will	AUX
ftr-390	322	10	only	only	ADV
ftr-390	322	11	strike	strike	VERB
ftr-390	322	12	down	down	ADP
ftr-390	322	13	a	a	DET
ftr-390	322	14	state	state	NOUN
ftr-390	322	15	apportionment	apportionment	NOUN
ftr-390	322	16	formula	formula	NOUN
ftr-390	322	17	under	under	ADP
ftr-390	322	18	very	very	ADV
ftr-390	322	19	limited	limited	ADJ
ftr-390	322	20	circumstances	circumstance	NOUN
ftr-390	322	21	.	.	PUNCT
ftr-390	323	1	61	61	NUM
ftr-390	323	2	an	an	DET
ftr-390	323	3	"	"	PUNCT
ftr-390	323	4	internally	internally	ADV
ftr-390	323	5	inconsistent	inconsistent	ADJ
ftr-390	323	6	"	"	PUNCT
ftr-390	323	7	formula	formula	NOUN
ftr-390	323	8	,	,	PUNCT
ftr-390	323	9	one	one	NUM
ftr-390	323	10	that	that	PRON
ftr-390	323	11	would	would	AUX
ftr-390	323	12	inevitably	inevitably	ADV
ftr-390	323	13	result	result	VERB
ftr-390	323	14	in	in	ADP
ftr-390	323	15	double	double	ADJ
ftr-390	323	16	or	or	CCONJ
ftr-390	323	17	multiple	multiple	ADJ
ftr-390	323	18	taxation	taxation	NOUN
ftr-390	323	19	if	if	SCONJ
ftr-390	323	20	every	every	DET
ftr-390	323	21	state	state	NOUN
ftr-390	323	22	adopted	adopt	VERB
ftr-390	323	23	it	it	PRON
ftr-390	323	24	,	,	PUNCT
ftr-390	323	25	violates	violate	VERB
ftr-390	323	26	the	the	DET
ftr-390	323	27	commerce	commerce	NOUN
ftr-390	323	28	clause	clause	NOUN
ftr-390	323	29	,	,	PUNCT
ftr-390	323	30	but	but	CCONJ
ftr-390	323	31	formulas	formula	NOUN
ftr-390	323	32	that	that	PRON
ftr-390	323	33	result	result	VERB
ftr-390	323	34	in	in	ADP
ftr-390	323	35	"	"	PUNCT
ftr-390	323	36	some	some	DET
ftr-390	323	37	[	[	X
ftr-390	323	38	tax	tax	NOUN
ftr-390	323	39	]	]	X
ftr-390	323	40	overlap	overlap	NOUN
ftr-390	323	41	"	"	PUNCT
ftr-390	323	42	without	without	ADP
ftr-390	323	43	being	be	AUX
ftr-390	323	44	internally	internally	ADV
ftr-390	323	45	inconsistent	inconsistent	ADJ
ftr-390	323	46	must	must	AUX
ftr-390	323	47	be	be	AUX
ftr-390	323	48	upheld	uphold	VERB
ftr-390	323	49	because	because	SCONJ
ftr-390	323	50	the	the	DET
ftr-390	323	51	constitution	constitution	NOUN
ftr-390	323	52	prescribes	prescribe	VERB
ftr-390	323	53	no	no	DET
ftr-390	323	54	uniform	uniform	ADJ
ftr-390	323	55	state	state	NOUN
ftr-390	323	56	tax	tax	NOUN
ftr-390	323	57	formula.62	formula.62	NOUN
ftr-390	323	58	the	the	DET
ftr-390	323	59	supreme	supreme	PROPN
ftr-390	323	60	court	court	PROPN
ftr-390	323	61	has	have	AUX
ftr-390	323	62	expressly	expressly	ADV
ftr-390	323	63	stated	state	VERB
ftr-390	323	64	that	that	SCONJ
ftr-390	323	65	congress	congress	PROPN
ftr-390	323	66	has	have	VERB
ftr-390	323	67	the	the	DET
ftr-390	323	68	power	power	NOUN
ftr-390	323	69	under	under	ADP
ftr-390	323	70	the	the	DET
ftr-390	323	71	commerce	commerce	NOUN
ftr-390	323	72	clause	clause	NOUN
ftr-390	323	73	to	to	PART
ftr-390	323	74	impose	impose	VERB
ftr-390	323	75	a	a	DET
ftr-390	323	76	uniform	uniform	NOUN
ftr-390	323	77	57	57	NUM
ftr-390	323	78	.	.	PUNCT
ftr-390	324	1	compare	compare	VERB
ftr-390	324	2	the	the	DET
ftr-390	324	3	canadian	canadian	ADJ
ftr-390	324	4	provinces	province	NOUN
ftr-390	324	5	,	,	PUNCT
ftr-390	324	6	which	which	PRON
ftr-390	324	7	use	use	VERB
ftr-390	324	8	a	a	DET
ftr-390	324	9	common	common	ADJ
ftr-390	324	10	formula	formula	NOUN
ftr-390	324	11	that	that	PRON
ftr-390	324	12	allocates	allocate	VERB
ftr-390	324	13	overall	overall	ADJ
ftr-390	324	14	income	income	NOUN
ftr-390	324	15	to	to	ADP
ftr-390	324	16	each	each	DET
ftr-390	324	17	province	province	NOUN
ftr-390	324	18	according	accord	VERB
ftr-390	324	19	to	to	ADP
ftr-390	324	20	that	that	DET
ftr-390	324	21	province	province	NOUN
ftr-390	324	22	's	's	PART
ftr-390	324	23	portion	portion	NOUN
ftr-390	324	24	of	of	ADP
ftr-390	324	25	the	the	DET
ftr-390	324	26	company	company	NOUN
ftr-390	324	27	's	's	PART
ftr-390	324	28	total	total	ADJ
ftr-390	324	29	payroll	payroll	NOUN
ftr-390	324	30	and	and	CCONJ
ftr-390	324	31	sales	sale	NOUN
ftr-390	324	32	.	.	PUNCT
ftr-390	325	1	see	see	VERB
ftr-390	325	2	martens	marten	NOUN
ftr-390	325	3	-	-	PUNCT
ftr-390	325	4	weiner	weiner	NOUN
ftr-390	325	5	,	,	PUNCT
ftr-390	325	6	supra	supra	PROPN
ftr-390	325	7	note	note	NOUN
ftr-390	325	8	52	52	NUM
ftr-390	325	9	,	,	PUNCT
ftr-390	325	10	at	at	ADP
ftr-390	325	11	34	34	NUM
ftr-390	325	12	.	.	PUNCT
ftr-390	326	1	58	58	NUM
ftr-390	326	2	.	.	PUNCT
ftr-390	327	1	see	see	VERB
ftr-390	327	2	shaviro	shaviro	NOUN
ftr-390	327	3	,	,	PUNCT
ftr-390	327	4	supra	supra	PROPN
ftr-390	327	5	note	note	NOUN
ftr-390	327	6	16	16	NUM
ftr-390	327	7	,	,	PUNCT
ftr-390	327	8	at	at	ADP
ftr-390	327	9	920	920	NUM
ftr-390	327	10	-	-	SYM
ftr-390	327	11	9	9	NUM
ftr-390	327	12	for	for	ADP
ftr-390	327	13	discussion	discussion	NOUN
ftr-390	327	14	and	and	CCONJ
ftr-390	327	15	estimates	estimate	NOUN
ftr-390	327	16	of	of	ADP
ftr-390	327	17	state	state	NOUN
ftr-390	327	18	tax	tax	NOUN
ftr-390	327	19	compliance	compliance	NOUN
ftr-390	327	20	costs	cost	NOUN
ftr-390	327	21	.	.	PUNCT
ftr-390	328	1	59	59	NUM
ftr-390	328	2	.	.	X
ftr-390	329	1	hellerstein	hellerstein	PROPN
ftr-390	329	2	&	&	CCONJ
ftr-390	329	3	mclure	mclure	PROPN
ftr-390	329	4	,	,	PUNCT
ftr-390	329	5	supra	supra	PROPN
ftr-390	329	6	note	note	NOUN
ftr-390	329	7	2	2	NUM
ftr-390	329	8	,	,	PUNCT
ftr-390	329	9	at	at	ADP
ftr-390	329	10	90	90	NUM
ftr-390	329	11	.	.	PUNCT
ftr-390	330	1	see	see	VERB
ftr-390	330	2	generally	generally	ADV
ftr-390	330	3	bartley	bartley	PROPN
ftr-390	330	4	hildreth	hildreth	PROPN
ftr-390	330	5	,	,	PUNCT
ftr-390	330	6	matthew	matthew	PROPN
ftr-390	330	7	n.	n.	PROPN
ftr-390	330	8	murray	murray	PROPN
ftr-390	330	9	&	&	CCONJ
ftr-390	330	10	david	david	PROPN
ftr-390	330	11	l.	l.	PROPN
ftr-390	330	12	sjoquist	sjoquist	PROPN
ftr-390	330	13	,	,	PUNCT
ftr-390	330	14	interstate	interstate	ADJ
ftr-390	330	15	tax	tax	NOUN
ftr-390	330	16	uniformity	uniformity	NOUN
ftr-390	330	17	and	and	CCONJ
ftr-390	330	18	the	the	DET
ftr-390	330	19	multistate	multistate	NOUN
ftr-390	330	20	tax	tax	NOUN
ftr-390	330	21	commission	commission	PROPN
ftr-390	330	22	,	,	PUNCT
ftr-390	330	23	58	58	NUM
ftr-390	330	24	nat'l	nat'l	PROPN
ftr-390	330	25	tax	tax	NOUN
ftr-390	330	26	j.	j.	PROPN
ftr-390	330	27	575	575	NUM
ftr-390	330	28	(	(	PUNCT
ftr-390	330	29	2005	2005	NUM
ftr-390	330	30	)	)	PUNCT
ftr-390	330	31	(	(	PUNCT
ftr-390	330	32	discussing	discuss	VERB
ftr-390	330	33	the	the	DET
ftr-390	330	34	history	history	NOUN
ftr-390	330	35	and	and	CCONJ
ftr-390	330	36	activities	activity	NOUN
ftr-390	330	37	of	of	ADP
ftr-390	330	38	the	the	DET
ftr-390	330	39	mtc	mtc	NOUN
ftr-390	330	40	and	and	CCONJ
ftr-390	330	41	its	its	PRON
ftr-390	330	42	success	success	NOUN
ftr-390	330	43	at	at	ADP
ftr-390	330	44	achieving	achieve	VERB
ftr-390	330	45	state	state	NOUN
ftr-390	330	46	tax	tax	NOUN
ftr-390	330	47	harmonization	harmonization	NOUN
ftr-390	330	48	)	)	PUNCT
ftr-390	330	49	.	.	PUNCT
ftr-390	331	1	60	60	NUM
ftr-390	331	2	.	.	PUNCT
ftr-390	332	1	see	see	VERB
ftr-390	332	2	,	,	PUNCT
ftr-390	332	3	e.g.	e.g.	ADV
ftr-390	332	4	,	,	PUNCT
ftr-390	332	5	moorman	moorman	NOUN
ftr-390	332	6	mfg	mfg	PROPN
ftr-390	332	7	.	.	PROPN
ftr-390	332	8	co.	co.	PROPN
ftr-390	333	1	v.	v.	ADP
ftr-390	333	2	bair	bair	PROPN
ftr-390	333	3	,	,	PUNCT
ftr-390	333	4	437	437	NUM
ftr-390	333	5	u.s	u.s	PROPN
ftr-390	333	6	.	.	PROPN
ftr-390	333	7	267	267	NUM
ftr-390	333	8	(	(	PUNCT
ftr-390	333	9	1978	1978	NUM
ftr-390	333	10	)	)	PUNCT
ftr-390	333	11	.	.	PUNCT
ftr-390	334	1	see	see	VERB
ftr-390	334	2	also	also	ADV
ftr-390	334	3	hellerstein	hellerstein	PROPN
ftr-390	334	4	&	&	CCONJ
ftr-390	334	5	mclure	mclure	NOUN
ftr-390	334	6	,	,	PUNCT
ftr-390	334	7	supra	supra	PROPN
ftr-390	334	8	note	note	NOUN
ftr-390	334	9	2	2	NUM
ftr-390	334	10	,	,	PUNCT
ftr-390	334	11	at	at	ADP
ftr-390	334	12	90	90	NUM
ftr-390	334	13	(	(	PUNCT
ftr-390	334	14	"	"	PUNCT
ftr-390	334	15	the	the	DET
ftr-390	334	16	us	us	PROPN
ftr-390	334	17	supreme	supreme	PROPN
ftr-390	334	18	court	court	PROPN
ftr-390	334	19	...	...	PUNCT
ftr-390	334	20	has	have	AUX
ftr-390	334	21	steadfastly	steadfastly	ADV
ftr-390	334	22	refused	refuse	VERB
ftr-390	334	23	to	to	PART
ftr-390	334	24	take	take	VERB
ftr-390	334	25	an	an	DET
ftr-390	334	26	active	active	ADJ
ftr-390	334	27	role	role	NOUN
ftr-390	334	28	in	in	ADP
ftr-390	334	29	prescribing	prescribe	VERB
ftr-390	334	30	specific	specific	ADJ
ftr-390	334	31	state	state	NOUN
ftr-390	334	32	tax	tax	NOUN
ftr-390	334	33	rules	rule	NOUN
ftr-390	334	34	or	or	CCONJ
ftr-390	334	35	in	in	ADP
ftr-390	334	36	requiring	require	VERB
ftr-390	334	37	uniformity	uniformity	NOUN
ftr-390	334	38	"	"	PUNCT
ftr-390	334	39	)	)	PUNCT
ftr-390	334	40	.	.	PUNCT
ftr-390	335	1	61	61	NUM
ftr-390	335	2	.	.	X
ftr-390	336	1	hellerstein	hellerstein	PROPN
ftr-390	336	2	&	&	CCONJ
ftr-390	336	3	mclure	mclure	PROPN
ftr-390	336	4	,	,	PUNCT
ftr-390	336	5	supra	supra	PROPN
ftr-390	336	6	note	note	NOUN
ftr-390	336	7	2	2	NUM
ftr-390	336	8	,	,	PUNCT
ftr-390	336	9	at	at	ADP
ftr-390	336	10	94	94	NUM
ftr-390	336	11	(	(	PUNCT
ftr-390	336	12	"	"	PUNCT
ftr-390	336	13	the	the	DET
ftr-390	336	14	us	us	PROPN
ftr-390	336	15	supreme	supreme	PROPN
ftr-390	336	16	court	court	PROPN
ftr-390	336	17	has	have	AUX
ftr-390	336	18	accorded	accord	VERB
ftr-390	336	19	the	the	DET
ftr-390	336	20	states	state	NOUN
ftr-390	336	21	virtually	virtually	ADV
ftr-390	336	22	unlimited	unlimited	ADJ
ftr-390	336	23	discretion	discretion	NOUN
ftr-390	336	24	in	in	ADP
ftr-390	336	25	determining	determine	VERB
ftr-390	336	26	the	the	DET
ftr-390	336	27	formulas	formula	NOUN
ftr-390	336	28	they	they	PRON
ftr-390	336	29	use	use	VERB
ftr-390	336	30	to	to	PART
ftr-390	336	31	apportion	apportion	VERB
ftr-390	336	32	income	income	NOUN
ftr-390	336	33	"	"	PUNCT
ftr-390	336	34	)	)	PUNCT
ftr-390	336	35	.	.	PUNCT
ftr-390	337	1	62	62	NUM
ftr-390	337	2	.	.	PUNCT
ftr-390	338	1	moorman	moorman	PROPN
ftr-390	338	2	mfg	mfg	PROPN
ftr-390	338	3	.	.	PROPN
ftr-390	338	4	co.	co.	PROPN
ftr-390	339	1	v.	v.	ADP
ftr-390	339	2	bair	bair	PROPN
ftr-390	339	3	,	,	PUNCT
ftr-390	339	4	437	437	NUM
ftr-390	339	5	u.s	u.s	PROPN
ftr-390	339	6	.	.	PROPN
ftr-390	339	7	267	267	NUM
ftr-390	339	8	(	(	PUNCT
ftr-390	339	9	1978	1978	NUM
ftr-390	339	10	)	)	PUNCT
ftr-390	339	11	.	.	PUNCT
ftr-390	340	1	2007	2007	NUM
ftr-390	340	2	]	]	PUNCT
ftr-390	340	3	florida	florida	PROPN
ftr-390	340	4	tax	tax	NOUN
ftr-390	340	5	review	review	NOUN
ftr-390	340	6	apportionment	apportionment	NOUN
ftr-390	340	7	formula	formula	NOUN
ftr-390	340	8	on	on	ADP
ftr-390	340	9	the	the	DET
ftr-390	340	10	states,63	states,63	ADJ
ftr-390	340	11	and	and	CCONJ
ftr-390	340	12	many	many	ADJ
ftr-390	340	13	commentators	commentator	NOUN
ftr-390	340	14	have	have	AUX
ftr-390	340	15	called	call	VERB
ftr-390	340	16	for	for	ADP
ftr-390	340	17	greater	great	ADJ
ftr-390	340	18	uniformity	uniformity	NOUN
ftr-390	340	19	in	in	ADP
ftr-390	340	20	state	state	NOUN
ftr-390	340	21	taxation	taxation	NOUN
ftr-390	340	22	,	,	PUNCT
ftr-390	340	23	but	but	CCONJ
ftr-390	340	24	congress	congress	PROPN
ftr-390	340	25	has	have	AUX
ftr-390	340	26	so	so	ADV
ftr-390	340	27	far	far	ADV
ftr-390	340	28	declined	decline	VERB
ftr-390	340	29	to	to	PART
ftr-390	340	30	legislate	legislate	VERB
ftr-390	340	31	.	.	PUNCT
ftr-390	341	1	64	64	NUM
ftr-390	341	2	at	at	ADP
ftr-390	341	3	present	present	ADJ
ftr-390	341	4	,	,	PUNCT
ftr-390	341	5	the	the	DET
ftr-390	341	6	eu	eu	PROPN
ftr-390	341	7	member	member	PROPN
ftr-390	341	8	states	state	NOUN
ftr-390	341	9	have	have	VERB
ftr-390	341	10	no	no	DET
ftr-390	341	11	common	common	ADJ
ftr-390	341	12	system	system	NOUN
ftr-390	341	13	for	for	ADP
ftr-390	341	14	taxing	tax	VERB
ftr-390	341	15	business	business	NOUN
ftr-390	341	16	profits	profit	NOUN
ftr-390	341	17	.	.	PUNCT
ftr-390	342	1	every	every	DET
ftr-390	342	2	taxpayer	taxpayer	NOUN
ftr-390	342	3	reports	report	VERB
ftr-390	342	4	its	its	PRON
ftr-390	342	5	income	income	NOUN
ftr-390	342	6	to	to	ADP
ftr-390	342	7	each	each	DET
ftr-390	342	8	country	country	NOUN
ftr-390	342	9	in	in	ADP
ftr-390	342	10	which	which	PRON
ftr-390	342	11	it	it	PRON
ftr-390	342	12	is	be	AUX
ftr-390	342	13	taxable	taxable	ADJ
ftr-390	342	14	according	accord	VERB
ftr-390	342	15	to	to	ADP
ftr-390	342	16	the	the	DET
ftr-390	342	17	separate	separate	ADJ
ftr-390	342	18	accounting	accounting	NOUN
ftr-390	342	19	method	method	NOUN
ftr-390	342	20	with	with	ADP
ftr-390	342	21	arm's	arm'	NOUN
ftr-390	342	22	-	-	PUNCT
ftr-390	342	23	length	length	NOUN
ftr-390	342	24	pricing	pricing	NOUN
ftr-390	342	25	.	.	PUNCT
ftr-390	343	1	under	under	ADP
ftr-390	343	2	this	this	DET
ftr-390	343	3	method	method	NOUN
ftr-390	343	4	,	,	PUNCT
ftr-390	343	5	which	which	PRON
ftr-390	343	6	is	be	AUX
ftr-390	343	7	the	the	DET
ftr-390	343	8	same	same	ADJ
ftr-390	343	9	method	method	NOUN
ftr-390	343	10	used	use	VERB
ftr-390	343	11	by	by	ADP
ftr-390	343	12	the	the	DET
ftr-390	343	13	united	united	PROPN
ftr-390	343	14	states	states	PROPN
ftr-390	343	15	and	and	CCONJ
ftr-390	343	16	other	other	ADJ
ftr-390	343	17	countries	country	NOUN
ftr-390	343	18	to	to	PART
ftr-390	343	19	calculate	calculate	VERB
ftr-390	343	20	taxable	taxable	ADJ
ftr-390	343	21	income	income	NOUN
ftr-390	343	22	in	in	ADP
ftr-390	343	23	the	the	DET
ftr-390	343	24	international	international	ADJ
ftr-390	343	25	tax	tax	NOUN
ftr-390	343	26	setting	setting	NOUN
ftr-390	343	27	,	,	PUNCT
ftr-390	343	28	taxpayers	taxpayer	NOUN
ftr-390	343	29	report	report	VERB
ftr-390	343	30	their	their	PRON
ftr-390	343	31	income	income	NOUN
ftr-390	343	32	to	to	ADP
ftr-390	343	33	each	each	DET
ftr-390	343	34	eu	eu	PROPN
ftr-390	343	35	member	member	NOUN
ftr-390	343	36	state	state	NOUN
ftr-390	343	37	as	as	SCONJ
ftr-390	343	38	determined	determine	VERB
ftr-390	343	39	under	under	ADP
ftr-390	343	40	the	the	DET
ftr-390	343	41	disparate	disparate	ADJ
ftr-390	343	42	income	income	NOUN
ftr-390	343	43	tax	tax	NOUN
ftr-390	343	44	laws	law	NOUN
ftr-390	343	45	of	of	ADP
ftr-390	343	46	the	the	DET
ftr-390	343	47	27	27	NUM
ftr-390	343	48	jurisdictions	jurisdiction	NOUN
ftr-390	343	49	.	.	PUNCT
ftr-390	344	1	65	65	NUM
ftr-390	344	2	gaps	gap	NOUN
ftr-390	344	3	and	and	CCONJ
ftr-390	344	4	overlaps	overlap	NOUN
ftr-390	344	5	in	in	ADP
ftr-390	344	6	member	member	NOUN
ftr-390	344	7	state	state	NOUN
ftr-390	344	8	tax	tax	NOUN
ftr-390	344	9	bases	basis	NOUN
ftr-390	344	10	and	and	CCONJ
ftr-390	344	11	problems	problem	NOUN
ftr-390	344	12	with	with	ADP
ftr-390	344	13	determining	determine	VERB
ftr-390	344	14	arm's	arm'	NOUN
ftr-390	344	15	-	-	PUNCT
ftr-390	344	16	length	length	NOUN
ftr-390	344	17	prices	price	NOUN
ftr-390	344	18	lead	lead	VERB
ftr-390	344	19	to	to	ADP
ftr-390	344	20	non	non	ADJ
ftr-390	344	21	-	-	NOUN
ftr-390	344	22	taxation	taxation	NOUN
ftr-390	344	23	and	and	CCONJ
ftr-390	344	24	double	double	ADJ
ftr-390	344	25	taxation	taxation	NOUN
ftr-390	344	26	of	of	ADP
ftr-390	344	27	enterprises	enterprise	NOUN
ftr-390	344	28	with	with	ADP
ftr-390	344	29	business	business	NOUN
ftr-390	344	30	activities	activity	NOUN
ftr-390	344	31	in	in	ADP
ftr-390	344	32	more	more	ADJ
ftr-390	344	33	than	than	ADP
ftr-390	344	34	one	one	NUM
ftr-390	344	35	state	state	NOUN
ftr-390	344	36	.	.	PUNCT
ftr-390	345	1	additionally	additionally	ADV
ftr-390	345	2	,	,	PUNCT
ftr-390	345	3	the	the	DET
ftr-390	345	4	absence	absence	NOUN
ftr-390	345	5	of	of	ADP
ftr-390	345	6	a	a	DET
ftr-390	345	7	common	common	ADJ
ftr-390	345	8	tax	tax	NOUN
ftr-390	345	9	base	base	NOUN
ftr-390	345	10	multiplies	multiply	VERB
ftr-390	345	11	compliance	compliance	NOUN
ftr-390	345	12	costs	cost	NOUN
ftr-390	345	13	for	for	ADP
ftr-390	345	14	enterprises	enterprise	NOUN
ftr-390	345	15	and	and	CCONJ
ftr-390	345	16	states	state	NOUN
ftr-390	345	17	.	.	PUNCT
ftr-390	346	1	the	the	DET
ftr-390	346	2	proposed	propose	VERB
ftr-390	346	3	common	common	ADJ
ftr-390	346	4	consolidated	consolidated	ADJ
ftr-390	346	5	corporate	corporate	ADJ
ftr-390	346	6	tax	tax	NOUN
ftr-390	346	7	base	base	NOUN
ftr-390	346	8	would	would	AUX
ftr-390	346	9	provide	provide	VERB
ftr-390	346	10	a	a	DET
ftr-390	346	11	uniform	uniform	ADJ
ftr-390	346	12	eu	eu	ADJ
ftr-390	346	13	-	-	ADJ
ftr-390	346	14	wide	wide	ADJ
ftr-390	346	15	tax	tax	NOUN
ftr-390	346	16	base	base	NOUN
ftr-390	346	17	,	,	PUNCT
ftr-390	346	18	and	and	CCONJ
ftr-390	346	19	importantly	importantly	ADV
ftr-390	346	20	,	,	PUNCT
ftr-390	346	21	a	a	DET
ftr-390	346	22	uniform	uniform	ADJ
ftr-390	346	23	method	method	NOUN
ftr-390	346	24	to	to	PART
ftr-390	346	25	apportion	apportion	VERB
ftr-390	346	26	taxable	taxable	ADJ
ftr-390	346	27	income	income	NOUN
ftr-390	346	28	among	among	ADP
ftr-390	346	29	the	the	DET
ftr-390	346	30	member	member	NOUN
ftr-390	346	31	states	state	NOUN
ftr-390	346	32	in	in	ADP
ftr-390	346	33	which	which	PRON
ftr-390	346	34	an	an	DET
ftr-390	346	35	enterprise	enterprise	NOUN
ftr-390	346	36	does	do	AUX
ftr-390	346	37	business.66	business.66	ADP
ftr-390	346	38	each	each	DET
ftr-390	346	39	member	member	NOUN
ftr-390	346	40	state	state	NOUN
ftr-390	346	41	would	would	AUX
ftr-390	346	42	retain	retain	VERB
ftr-390	346	43	the	the	DET
ftr-390	346	44	autonomy	autonomy	NOUN
ftr-390	346	45	to	to	PART
ftr-390	346	46	set	set	VERB
ftr-390	346	47	its	its	PRON
ftr-390	346	48	own	own	ADJ
ftr-390	346	49	tax	tax	NOUN
ftr-390	346	50	rate	rate	NOUN
ftr-390	346	51	.	.	PUNCT
ftr-390	347	1	in	in	ADP
ftr-390	347	2	the	the	DET
ftr-390	347	3	article	article	NOUN
ftr-390	347	4	contained	contain	VERB
ftr-390	347	5	in	in	ADP
ftr-390	347	6	this	this	DET
ftr-390	347	7	volume	volume	NOUN
ftr-390	347	8	and	and	CCONJ
ftr-390	347	9	in	in	ADP
ftr-390	347	10	her	her	PRON
ftr-390	347	11	book	book	NOUN
ftr-390	347	12	,	,	PUNCT
ftr-390	347	13	joann	joann	PROPN
ftr-390	347	14	martens	martens	PROPN
ftr-390	347	15	weiner	weiner	NOUN
ftr-390	347	16	advocates	advocate	VERB
ftr-390	347	17	formulary	formulary	ADJ
ftr-390	347	18	apportionment	apportionment	NOUN
ftr-390	347	19	for	for	ADP
ftr-390	347	20	europe	europe	PROPN
ftr-390	347	21	because	because	SCONJ
ftr-390	347	22	it	it	PRON
ftr-390	347	23	is	be	AUX
ftr-390	347	24	"	"	PUNCT
ftr-390	347	25	better	well	ADV
ftr-390	347	26	suited	suited	ADJ
ftr-390	347	27	to	to	PART
ftr-390	347	28	avoid	avoid	VERB
ftr-390	347	29	double	double	ADJ
ftr-390	347	30	taxation	taxation	NOUN
ftr-390	347	31	problems	problem	NOUN
ftr-390	347	32	in	in	ADP
ftr-390	347	33	the	the	DET
ftr-390	347	34	european	european	PROPN
ftr-390	347	35	union	union	PROPN
ftr-390	347	36	than	than	ADP
ftr-390	347	37	the	the	DET
ftr-390	347	38	arm's63	arm's63	PROPN
ftr-390	347	39	.	.	PUNCT
ftr-390	348	1	see	see	VERB
ftr-390	348	2	i	i	PRON
ftr-390	348	3	d.	d.	PROPN
ftr-390	348	4	,	,	PUNCT
ftr-390	348	5	437	437	NUM
ftr-390	348	6	u.s	u.s	PROPN
ftr-390	348	7	.	.	PROPN
ftr-390	348	8	at	at	ADP
ftr-390	348	9	280	280	NUM
ftr-390	348	10	(	(	PUNCT
ftr-390	348	11	"	"	PUNCT
ftr-390	348	12	it	it	PRON
ftr-390	348	13	is	be	AUX
ftr-390	348	14	clear	clear	ADJ
ftr-390	348	15	that	that	SCONJ
ftr-390	348	16	the	the	DET
ftr-390	348	17	legislative	legislative	ADJ
ftr-390	348	18	power	power	NOUN
ftr-390	348	19	granted	grant	VERB
ftr-390	348	20	to	to	ADP
ftr-390	348	21	congress	congress	PROPN
ftr-390	348	22	by	by	ADP
ftr-390	348	23	the	the	DET
ftr-390	348	24	commerce	commerce	PROPN
ftr-390	348	25	clause	clause	NOUN
ftr-390	348	26	of	of	ADP
ftr-390	348	27	the	the	DET
ftr-390	348	28	constitution	constitution	NOUN
ftr-390	348	29	would	would	AUX
ftr-390	348	30	amply	amply	ADV
ftr-390	348	31	justify	justify	VERB
ftr-390	348	32	the	the	DET
ftr-390	348	33	enactment	enactment	NOUN
ftr-390	348	34	of	of	ADP
ftr-390	348	35	legislation	legislation	NOUN
ftr-390	348	36	requiring	require	VERB
ftr-390	348	37	all	all	DET
ftr-390	348	38	states	state	NOUN
ftr-390	348	39	to	to	PART
ftr-390	348	40	adhere	adhere	VERB
ftr-390	348	41	to	to	ADP
ftr-390	348	42	uniform	uniform	ADJ
ftr-390	348	43	rules	rule	NOUN
ftr-390	348	44	for	for	ADP
ftr-390	348	45	the	the	DET
ftr-390	348	46	division	division	NOUN
ftr-390	348	47	of	of	ADP
ftr-390	348	48	income	income	NOUN
ftr-390	348	49	.	.	PUNCT
ftr-390	349	1	it	it	PRON
ftr-390	349	2	is	be	AUX
ftr-390	349	3	to	to	ADP
ftr-390	349	4	that	that	DET
ftr-390	349	5	body	body	NOUN
ftr-390	349	6	,	,	PUNCT
ftr-390	349	7	and	and	CCONJ
ftr-390	349	8	not	not	PART
ftr-390	349	9	this	this	DET
ftr-390	349	10	court	court	NOUN
ftr-390	349	11	,	,	PUNCT
ftr-390	349	12	that	that	SCONJ
ftr-390	349	13	the	the	DET
ftr-390	349	14	constitution	constitution	NOUN
ftr-390	349	15	has	have	AUX
ftr-390	349	16	committed	commit	VERB
ftr-390	349	17	such	such	ADJ
ftr-390	349	18	policy	policy	NOUN
ftr-390	349	19	decisions	decision	NOUN
ftr-390	349	20	.	.	PUNCT
ftr-390	350	1	"	"	PUNCT
ftr-390	350	2	)	)	PUNCT
ftr-390	350	3	.	.	PUNCT
ftr-390	351	1	64	64	NUM
ftr-390	351	2	.	.	PUNCT
ftr-390	352	1	see	see	VERB
ftr-390	352	2	,	,	PUNCT
ftr-390	352	3	e.g	e.g	NOUN
ftr-390	352	4	,	,	PUNCT
ftr-390	352	5	shaviro	shaviro	NOUN
ftr-390	352	6	,	,	PUNCT
ftr-390	352	7	supra	supra	PROPN
ftr-390	352	8	note	note	NOUN
ftr-390	352	9	16	16	NUM
ftr-390	352	10	(	(	PUNCT
ftr-390	352	11	arguing	argue	VERB
ftr-390	352	12	that	that	SCONJ
ftr-390	352	13	congress	congress	PROPN
ftr-390	352	14	should	should	AUX
ftr-390	352	15	harmonize	harmonize	VERB
ftr-390	352	16	the	the	DET
ftr-390	352	17	state	state	NOUN
ftr-390	352	18	tax	tax	NOUN
ftr-390	352	19	bases	basis	NOUN
ftr-390	352	20	)	)	PUNCT
ftr-390	352	21	.	.	PUNCT
ftr-390	353	1	but	but	CCONJ
ftr-390	353	2	see	see	VERB
ftr-390	353	3	moore	moore	PROPN
ftr-390	353	4	,	,	PUNCT
ftr-390	353	5	supra	supra	PROPN
ftr-390	353	6	note	note	PROPN
ftr-390	353	7	48	48	NUM
ftr-390	353	8	(	(	PUNCT
ftr-390	353	9	giving	give	VERB
ftr-390	353	10	reasons	reason	NOUN
ftr-390	353	11	why	why	SCONJ
ftr-390	353	12	congress	congress	PROPN
ftr-390	353	13	is	be	AUX
ftr-390	353	14	unlikely	unlikely	ADJ
ftr-390	353	15	to	to	PART
ftr-390	353	16	impose	impose	VERB
ftr-390	353	17	uniformity	uniformity	NOUN
ftr-390	353	18	on	on	ADP
ftr-390	353	19	the	the	DET
ftr-390	353	20	states	state	NOUN
ftr-390	353	21	)	)	PUNCT
ftr-390	353	22	.	.	PUNCT
ftr-390	354	1	65	65	NUM
ftr-390	354	2	.	.	X
ftr-390	355	1	for	for	ADP
ftr-390	355	2	a	a	DET
ftr-390	355	3	concise	concise	ADJ
ftr-390	355	4	explanation	explanation	NOUN
ftr-390	355	5	of	of	ADP
ftr-390	355	6	separate	separate	ADJ
ftr-390	355	7	accounting	accounting	NOUN
ftr-390	355	8	,	,	PUNCT
ftr-390	355	9	see	see	VERB
ftr-390	355	10	martens	marten	NOUN
ftr-390	355	11	-	-	PUNCT
ftr-390	355	12	weiner	weiner	NOUN
ftr-390	355	13	,	,	PUNCT
ftr-390	355	14	supra	supra	PROPN
ftr-390	355	15	note	note	NOUN
ftr-390	355	16	52	52	NUM
ftr-390	355	17	,	,	PUNCT
ftr-390	355	18	at	at	ADP
ftr-390	355	19	3	3	NUM
ftr-390	355	20	.	.	PROPN
ftr-390	355	21	66	66	NUM
ftr-390	355	22	.	.	PUNCT
ftr-390	356	1	see	see	VERB
ftr-390	356	2	communication	communication	NOUN
ftr-390	356	3	from	from	ADP
ftr-390	356	4	the	the	DET
ftr-390	356	5	commission	commission	NOUN
ftr-390	356	6	to	to	ADP
ftr-390	356	7	the	the	DET
ftr-390	356	8	council	council	NOUN
ftr-390	356	9	,	,	PUNCT
ftr-390	356	10	the	the	DET
ftr-390	356	11	european	european	ADJ
ftr-390	356	12	parliament	parliament	NOUN
ftr-390	356	13	and	and	CCONJ
ftr-390	356	14	the	the	DET
ftr-390	356	15	economic	economic	ADJ
ftr-390	356	16	and	and	CCONJ
ftr-390	356	17	social	social	ADJ
ftr-390	356	18	committee	committee	NOUN
ftr-390	356	19	,	,	PUNCT
ftr-390	356	20	towards	towards	ADP
ftr-390	356	21	an	an	DET
ftr-390	356	22	internal	internal	ADJ
ftr-390	356	23	market	market	NOUN
ftr-390	356	24	without	without	ADP
ftr-390	356	25	tax	tax	NOUN
ftr-390	356	26	obstacles	obstacle	NOUN
ftr-390	356	27	a	a	DET
ftr-390	356	28	strategy	strategy	NOUN
ftr-390	356	29	for	for	ADP
ftr-390	356	30	providing	provide	VERB
ftr-390	356	31	companies	company	NOUN
ftr-390	356	32	with	with	ADP
ftr-390	356	33	a	a	DET
ftr-390	356	34	consolidated	consolidated	ADJ
ftr-390	356	35	corporate	corporate	ADJ
ftr-390	356	36	tax	tax	NOUN
ftr-390	356	37	base	base	NOUN
ftr-390	356	38	for	for	ADP
ftr-390	356	39	their	their	PRON
ftr-390	356	40	eu	eu	ADJ
ftr-390	356	41	-	-	ADJ
ftr-390	356	42	wide	wide	ADJ
ftr-390	356	43	activities	activity	NOUN
ftr-390	356	44	,	,	PUNCT
ftr-390	356	45	com	com	NOUN
ftr-390	356	46	(	(	PUNCT
ftr-390	356	47	2001	2001	NUM
ftr-390	356	48	)	)	PUNCT
ftr-390	356	49	582	582	NUM
ftr-390	356	50	final	final	ADJ
ftr-390	356	51	(	(	PUNCT
ftr-390	356	52	oct	oct	PROPN
ftr-390	356	53	.	.	PROPN
ftr-390	356	54	23	23	NUM
ftr-390	356	55	,	,	PUNCT
ftr-390	356	56	2001	2001	NUM
ftr-390	356	57	)	)	PUNCT
ftr-390	357	1	[	[	X
ftr-390	357	2	hereinafter	hereinafter	NOUN
ftr-390	357	3	2001	2001	NUM
ftr-390	357	4	communication	communication	NOUN
ftr-390	357	5	on	on	ADP
ftr-390	357	6	common	common	ADJ
ftr-390	357	7	consolidated	consolidated	ADJ
ftr-390	357	8	corporate	corporate	ADJ
ftr-390	357	9	tax	tax	NOUN
ftr-390	357	10	base	base	NOUN
ftr-390	357	11	]	]	X
ftr-390	357	12	;	;	PUNCT
ftr-390	357	13	martens	marten	NOUN
ftr-390	357	14	-	-	PUNCT
ftr-390	357	15	weiner	weiner	NOUN
ftr-390	357	16	,	,	PUNCT
ftr-390	357	17	supra	supra	PROPN
ftr-390	357	18	note	note	NOUN
ftr-390	357	19	52	52	NUM
ftr-390	357	20	.	.	PUNCT
ftr-390	358	1	using	use	VERB
ftr-390	358	2	available	available	ADJ
ftr-390	358	3	data	datum	NOUN
ftr-390	358	4	,	,	PUNCT
ftr-390	358	5	martens	martens	PROPN
ftr-390	358	6	weiner	weiner	NOUN
ftr-390	358	7	shows	show	VERB
ftr-390	358	8	how	how	SCONJ
ftr-390	358	9	selection	selection	NOUN
ftr-390	358	10	of	of	ADP
ftr-390	358	11	employment	employment	NOUN
ftr-390	358	12	as	as	ADP
ftr-390	358	13	the	the	DET
ftr-390	358	14	sole	sole	ADJ
ftr-390	358	15	factor	factor	NOUN
ftr-390	358	16	in	in	ADP
ftr-390	358	17	the	the	DET
ftr-390	358	18	apportionment	apportionment	ADJ
ftr-390	358	19	formula	formula	NOUN
ftr-390	358	20	might	might	AUX
ftr-390	358	21	apportion	apportion	VERB
ftr-390	358	22	taxable	taxable	ADJ
ftr-390	358	23	income	income	NOUN
ftr-390	358	24	to	to	ADP
ftr-390	358	25	the	the	DET
ftr-390	358	26	various	various	ADJ
ftr-390	358	27	member	member	NOUN
ftr-390	358	28	states	state	NOUN
ftr-390	358	29	.	.	PUNCT
ftr-390	359	1	see	see	VERB
ftr-390	359	2	martens	marten	NOUN
ftr-390	359	3	-	-	PUNCT
ftr-390	359	4	weiner	weiner	NOUN
ftr-390	359	5	,	,	PUNCT
ftr-390	359	6	supra	supra	PROPN
ftr-390	359	7	note	note	NOUN
ftr-390	359	8	52	52	NUM
ftr-390	359	9	,	,	PUNCT
ftr-390	359	10	at	at	ADP
ftr-390	359	11	37	37	NUM
ftr-390	359	12	.	.	PUNCT
ftr-390	360	1	she	she	PRON
ftr-390	360	2	then	then	ADV
ftr-390	360	3	shows	show	VERB
ftr-390	360	4	how	how	SCONJ
ftr-390	360	5	unilever	unilever	PROPN
ftr-390	360	6	's	's	PART
ftr-390	360	7	2001	2001	NUM
ftr-390	360	8	-	-	SYM
ftr-390	360	9	2004	2004	NUM
ftr-390	360	10	income	income	NOUN
ftr-390	360	11	might	might	AUX
ftr-390	360	12	be	be	AUX
ftr-390	360	13	apportioned	apportion	VERB
ftr-390	360	14	under	under	ADP
ftr-390	360	15	four	four	NUM
ftr-390	360	16	different	different	ADJ
ftr-390	360	17	apportionment	apportionment	NOUN
ftr-390	360	18	formulas	formula	NOUN
ftr-390	360	19	,	,	PUNCT
ftr-390	360	20	each	each	PRON
ftr-390	360	21	involving	involve	VERB
ftr-390	360	22	some	some	DET
ftr-390	360	23	combination	combination	NOUN
ftr-390	360	24	of	of	ADP
ftr-390	360	25	property	property	NOUN
ftr-390	360	26	,	,	PUNCT
ftr-390	360	27	payroll	payroll	NOUN
ftr-390	360	28	,	,	PUNCT
ftr-390	360	29	and	and	CCONJ
ftr-390	360	30	sales	sale	NOUN
ftr-390	360	31	.	.	PUNCT
ftr-390	361	1	i	i	PRON
ftr-390	361	2	d.	d.	PROPN
ftr-390	361	3	at	at	ADP
ftr-390	361	4	38	38	NUM
ftr-390	361	5	-	-	SYM
ftr-390	361	6	40	40	NUM
ftr-390	361	7	.	.	PUNCT
ftr-390	362	1	martens	martens	PROPN
ftr-390	362	2	weiner	weiner	NOUN
ftr-390	362	3	also	also	ADV
ftr-390	362	4	notes	note	VERB
ftr-390	362	5	that	that	SCONJ
ftr-390	362	6	the	the	DET
ftr-390	362	7	member	member	NOUN
ftr-390	362	8	states	state	NOUN
ftr-390	362	9	may	may	AUX
ftr-390	362	10	apportion	apportion	VERB
ftr-390	362	11	income	income	NOUN
ftr-390	362	12	according	accord	VERB
ftr-390	362	13	to	to	ADP
ftr-390	362	14	national	national	ADJ
ftr-390	362	15	macroeconomic	macroeconomic	ADJ
ftr-390	362	16	factors	factor	NOUN
ftr-390	362	17	,	,	PUNCT
ftr-390	362	18	such	such	ADJ
ftr-390	362	19	as	as	ADP
ftr-390	362	20	national	national	ADJ
ftr-390	362	21	income	income	NOUN
ftr-390	362	22	,	,	PUNCT
ftr-390	362	23	rather	rather	ADV
ftr-390	362	24	than	than	ADP
ftr-390	362	25	company	company	NOUN
ftr-390	362	26	-	-	PUNCT
ftr-390	362	27	specific	specific	ADJ
ftr-390	362	28	factors	factor	NOUN
ftr-390	362	29	.	.	PUNCT
ftr-390	363	1	i	i	PRON
ftr-390	363	2	d.	d.	PROPN
ftr-390	363	3	at	at	ADP
ftr-390	363	4	47	47	NUM
ftr-390	363	5	.	.	PUNCT
ftr-390	364	1	[	[	X
ftr-390	364	2	vol	vol	NOUN
ftr-390	364	3	.	.	NOUN
ftr-390	364	4	8:7	8:7	NUM
ftr-390	364	5	common	common	ADJ
ftr-390	364	6	markets	market	NOUN
ftr-390	364	7	,	,	PUNCT
ftr-390	364	8	common	common	ADJ
ftr-390	364	9	tax	tax	NOUN
ftr-390	364	10	problems	problem	NOUN
ftr-390	364	11	length	length	VERB
ftr-390	364	12	transfer	transfer	NOUN
ftr-390	364	13	pricing	pricing	NOUN
ftr-390	364	14	system	system	NOUN
ftr-390	364	15	.	.	PUNCT
ftr-390	365	1	"67	"67	PROPN
ftr-390	366	1	she	she	PRON
ftr-390	366	2	also	also	ADV
ftr-390	366	3	argues	argue	VERB
ftr-390	366	4	that	that	SCONJ
ftr-390	366	5	while	while	SCONJ
ftr-390	366	6	it	it	PRON
ftr-390	366	7	may	may	AUX
ftr-390	366	8	be	be	AUX
ftr-390	366	9	politically	politically	ADV
ftr-390	366	10	infeasible	infeasible	ADJ
ftr-390	366	11	for	for	ADP
ftr-390	366	12	formulary	formulary	ADJ
ftr-390	366	13	apportionment	apportionment	NOUN
ftr-390	366	14	to	to	PART
ftr-390	366	15	be	be	AUX
ftr-390	366	16	the	the	DET
ftr-390	366	17	primary	primary	ADJ
ftr-390	366	18	method	method	NOUN
ftr-390	366	19	for	for	ADP
ftr-390	366	20	allocating	allocate	VERB
ftr-390	366	21	taxable	taxable	ADJ
ftr-390	366	22	income	income	NOUN
ftr-390	366	23	of	of	ADP
ftr-390	366	24	multinational	multinational	ADJ
ftr-390	366	25	enterprises	enterprise	NOUN
ftr-390	366	26	to	to	ADP
ftr-390	366	27	countries	country	NOUN
ftr-390	366	28	generally	generally	ADV
ftr-390	366	29	,	,	PUNCT
ftr-390	366	30	the	the	DET
ftr-390	366	31	economic	economic	ADJ
ftr-390	366	32	integration	integration	NOUN
ftr-390	366	33	experienced	experience	VERB
ftr-390	366	34	in	in	ADP
ftr-390	366	35	the	the	DET
ftr-390	366	36	european	european	PROPN
ftr-390	366	37	union	union	PROPN
ftr-390	366	38	over	over	ADP
ftr-390	366	39	the	the	DET
ftr-390	366	40	last	last	ADJ
ftr-390	366	41	decades	decade	NOUN
ftr-390	366	42	has	have	AUX
ftr-390	366	43	"	"	PUNCT
ftr-390	366	44	largely	largely	ADV
ftr-390	366	45	made	make	VERB
ftr-390	366	46	national	national	PROPN
ftr-390	366	47	eu	eu	PROPN
ftr-390	366	48	member	member	PROPN
ftr-390	366	49	state	state	NOUN
ftr-390	366	50	borders	border	NOUN
ftr-390	366	51	irrelevant	irrelevant	ADJ
ftr-390	366	52	,	,	PUNCT
ftr-390	366	53	"	"	PUNCT
ftr-390	366	54	and	and	CCONJ
ftr-390	366	55	a	a	DET
ftr-390	366	56	move	move	NOUN
ftr-390	366	57	to	to	AUX
ftr-390	366	58	formulary	formulary	VERB
ftr-390	366	59	apportionment	apportionment	NOUN
ftr-390	366	60	for	for	ADP
ftr-390	366	61	europe	europe	PROPN
ftr-390	366	62	would	would	AUX
ftr-390	366	63	reflect	reflect	VERB
ftr-390	366	64	that	that	SCONJ
ftr-390	366	65	economic	economic	ADJ
ftr-390	366	66	reality.6	reality.6	NOUN
ftr-390	366	67	"	"	PUNCT
ftr-390	366	68	harmonization	harmonization	NOUN
ftr-390	366	69	presents	present	NOUN
ftr-390	366	70	advantages	advantage	NOUN
ftr-390	366	71	,	,	PUNCT
ftr-390	366	72	such	such	ADJ
ftr-390	366	73	as	as	ADP
ftr-390	366	74	reducing	reduce	VERB
ftr-390	366	75	compliance	compliance	NOUN
ftr-390	366	76	costs	cost	NOUN
ftr-390	366	77	(	(	PUNCT
ftr-390	366	78	including	include	VERB
ftr-390	366	79	transfer	transfer	NOUN
ftr-390	366	80	pricing	pricing	NOUN
ftr-390	366	81	documentation	documentation	NOUN
ftr-390	366	82	)	)	PUNCT
ftr-390	366	83	and	and	CCONJ
ftr-390	366	84	the	the	DET
ftr-390	366	85	risk	risk	NOUN
ftr-390	366	86	of	of	ADP
ftr-390	366	87	double	double	ADJ
ftr-390	366	88	taxation	taxation	NOUN
ftr-390	366	89	within	within	ADP
ftr-390	366	90	the	the	DET
ftr-390	366	91	community	community	NOUN
ftr-390	366	92	.	.	PUNCT
ftr-390	367	1	as	as	SCONJ
ftr-390	367	2	the	the	DET
ftr-390	367	3	member	member	NOUN
ftr-390	367	4	states	state	NOUN
ftr-390	367	5	continue	continue	VERB
ftr-390	367	6	to	to	PART
ftr-390	367	7	consider	consider	VERB
ftr-390	367	8	proposals	proposal	NOUN
ftr-390	367	9	for	for	ADP
ftr-390	367	10	corporate	corporate	ADJ
ftr-390	367	11	tax	tax	NOUN
ftr-390	367	12	base	base	NOUN
ftr-390	367	13	harmonization	harmonization	NOUN
ftr-390	367	14	and	and	CCONJ
ftr-390	367	15	formulary	formulary	NOUN
ftr-390	367	16	apportionment	apportionment	NOUN
ftr-390	367	17	,	,	PUNCT
ftr-390	367	18	they	they	PRON
ftr-390	367	19	will	will	AUX
ftr-390	367	20	continue	continue	VERB
ftr-390	367	21	to	to	PART
ftr-390	367	22	look	look	VERB
ftr-390	367	23	to	to	ADP
ftr-390	367	24	the	the	DET
ftr-390	367	25	experience	experience	NOUN
ftr-390	367	26	of	of	ADP
ftr-390	367	27	the	the	DET
ftr-390	367	28	united	united	PROPN
ftr-390	367	29	states	states	PROPN
ftr-390	367	30	and	and	CCONJ
ftr-390	367	31	other	other	ADJ
ftr-390	367	32	federal	federal	ADJ
ftr-390	367	33	tax	tax	NOUN
ftr-390	367	34	systems	system	NOUN
ftr-390	367	35	.	.	PUNCT
ftr-390	368	1	however	however	ADV
ftr-390	368	2	,	,	PUNCT
ftr-390	368	3	because	because	SCONJ
ftr-390	368	4	they	they	PRON
ftr-390	368	5	have	have	VERB
ftr-390	368	6	the	the	DET
ftr-390	368	7	advantage	advantage	NOUN
ftr-390	368	8	of	of	ADP
ftr-390	368	9	hindsight	hindsight	ADJ
ftr-390	368	10	,	,	PUNCT
ftr-390	368	11	the	the	DET
ftr-390	368	12	member	member	NOUN
ftr-390	368	13	states	state	NOUN
ftr-390	368	14	can	can	AUX
ftr-390	368	15	evaluate	evaluate	VERB
ftr-390	368	16	the	the	DET
ftr-390	368	17	advantages	advantage	NOUN
ftr-390	368	18	and	and	CCONJ
ftr-390	368	19	disadvantages	disadvantage	NOUN
ftr-390	368	20	of	of	ADP
ftr-390	368	21	those	those	DET
ftr-390	368	22	tax	tax	NOUN
ftr-390	368	23	systems	system	NOUN
ftr-390	368	24	.	.	PUNCT
ftr-390	369	1	proponents	proponent	NOUN
ftr-390	369	2	of	of	ADP
ftr-390	369	3	formulary	formulary	ADJ
ftr-390	369	4	apportionment	apportionment	NOUN
ftr-390	369	5	for	for	ADP
ftr-390	369	6	europe	europe	PROPN
ftr-390	369	7	hope	hope	VERB
ftr-390	369	8	to	to	PART
ftr-390	369	9	avoid	avoid	VERB
ftr-390	369	10	some	some	PRON
ftr-390	369	11	of	of	ADP
ftr-390	369	12	the	the	DET
ftr-390	369	13	imperfections	imperfection	NOUN
ftr-390	369	14	of	of	ADP
ftr-390	369	15	the	the	DET
ftr-390	369	16	american	american	ADJ
ftr-390	369	17	system	system	NOUN
ftr-390	369	18	by	by	ADP
ftr-390	369	19	insisting	insist	VERB
ftr-390	369	20	on	on	ADP
ftr-390	369	21	uniformity	uniformity	NOUN
ftr-390	369	22	of	of	ADP
ftr-390	369	23	the	the	DET
ftr-390	369	24	tax	tax	NOUN
ftr-390	369	25	base	base	NOUN
ftr-390	369	26	and	and	CCONJ
ftr-390	369	27	the	the	DET
ftr-390	369	28	apportionment	apportionment	ADJ
ftr-390	369	29	formula.69	formula.69	NOUN
ftr-390	369	30	while	while	SCONJ
ftr-390	369	31	u.s	u.s	PROPN
ftr-390	369	32	.	.	PROPN
ftr-390	369	33	states	states	PROPN
ftr-390	369	34	'	'	PART
ftr-390	369	35	ability	ability	NOUN
ftr-390	369	36	to	to	PART
ftr-390	369	37	deviate	deviate	VERB
ftr-390	369	38	from	from	ADP
ftr-390	369	39	each	each	DET
ftr-390	369	40	other	other	ADJ
ftr-390	369	41	on	on	ADP
ftr-390	369	42	matters	matter	NOUN
ftr-390	369	43	of	of	ADP
ftr-390	369	44	tax	tax	NOUN
ftr-390	369	45	policy	policy	NOUN
ftr-390	369	46	gives	give	VERB
ftr-390	369	47	them	they	PRON
ftr-390	369	48	flexibility	flexibility	NOUN
ftr-390	369	49	and	and	CCONJ
ftr-390	369	50	may	may	AUX
ftr-390	369	51	promote	promote	VERB
ftr-390	369	52	productive	productive	ADJ
ftr-390	369	53	competition	competition	NOUN
ftr-390	369	54	among	among	ADP
ftr-390	369	55	the	the	DET
ftr-390	369	56	states	state	NOUN
ftr-390	369	57	,	,	PUNCT
ftr-390	369	58	as	as	SCONJ
ftr-390	369	59	noted	note	VERB
ftr-390	369	60	above	above	ADV
ftr-390	369	61	,	,	PUNCT
ftr-390	369	62	tax	tax	NOUN
ftr-390	369	63	disparities	disparity	NOUN
ftr-390	369	64	introduce	introduce	VERB
ftr-390	369	65	significant	significant	ADJ
ftr-390	369	66	inefficiencies	inefficiency	NOUN
ftr-390	369	67	.	.	PUNCT
ftr-390	370	1	in	in	ADP
ftr-390	370	2	the	the	DET
ftr-390	370	3	absence	absence	NOUN
ftr-390	370	4	of	of	ADP
ftr-390	370	5	adoption	adoption	NOUN
ftr-390	370	6	of	of	ADP
ftr-390	370	7	a	a	DET
ftr-390	370	8	common	common	ADJ
ftr-390	370	9	consolidated	consolidated	ADJ
ftr-390	370	10	tax	tax	NOUN
ftr-390	370	11	base	base	NOUN
ftr-390	370	12	and	and	CCONJ
ftr-390	370	13	apportionment	apportionment	ADJ
ftr-390	370	14	formula	formula	NOUN
ftr-390	370	15	,	,	PUNCT
ftr-390	370	16	the	the	DET
ftr-390	370	17	member	member	NOUN
ftr-390	370	18	states	state	NOUN
ftr-390	370	19	will	will	AUX
ftr-390	370	20	continue	continue	VERB
ftr-390	370	21	to	to	PART
ftr-390	370	22	tax	tax	VERB
ftr-390	370	23	corporate	corporate	ADJ
ftr-390	370	24	income	income	NOUN
ftr-390	370	25	according	accord	VERB
ftr-390	370	26	to	to	ADP
ftr-390	370	27	separate	separate	ADJ
ftr-390	370	28	accounting	accounting	NOUN
ftr-390	370	29	,	,	PUNCT
ftr-390	370	30	with	with	ADP
ftr-390	370	31	each	each	DET
ftr-390	370	32	state	state	NOUN
ftr-390	370	33	defining	define	VERB
ftr-390	370	34	its	its	PRON
ftr-390	370	35	own	own	ADJ
ftr-390	370	36	source	source	NOUN
ftr-390	370	37	rules	rule	NOUN
ftr-390	370	38	.	.	PUNCT
ftr-390	371	1	cross	cross	ADJ
ftr-390	371	2	-	-	ADJ
ftr-390	371	3	border	border	ADJ
ftr-390	371	4	loss	loss	NOUN
ftr-390	371	5	offsetting	offset	VERB
ftr-390	371	6	among	among	ADP
ftr-390	371	7	related	related	ADJ
ftr-390	371	8	companies	company	NOUN
ftr-390	371	9	will	will	AUX
ftr-390	371	10	continue	continue	VERB
ftr-390	371	11	to	to	PART
ftr-390	371	12	pose	pose	VERB
ftr-390	371	13	a	a	DET
ftr-390	371	14	problem	problem	NOUN
ftr-390	371	15	for	for	ADP
ftr-390	371	16	enterprises	enterprise	NOUN
ftr-390	371	17	operating	operate	VERB
ftr-390	371	18	in	in	ADP
ftr-390	371	19	more	more	ADJ
ftr-390	371	20	than	than	ADP
ftr-390	371	21	one	one	NUM
ftr-390	371	22	member	member	NOUN
ftr-390	371	23	state.7	state.7	NOUN
ftr-390	371	24	°	°	PROPN
ftr-390	371	25	under	under	ADP
ftr-390	371	26	the	the	DET
ftr-390	371	27	current	current	ADJ
ftr-390	371	28	separate	separate	ADJ
ftr-390	371	29	accounting	accounting	NOUN
ftr-390	371	30	system	system	NOUN
ftr-390	371	31	in	in	ADP
ftr-390	371	32	europe	europe	PROPN
ftr-390	371	33	,	,	PUNCT
ftr-390	371	34	double	double	ADJ
ftr-390	371	35	taxation	taxation	NOUN
ftr-390	371	36	67	67	NUM
ftr-390	371	37	.	.	PUNCT
ftr-390	372	1	martens	marten	NOUN
ftr-390	372	2	-	-	PUNCT
ftr-390	372	3	weiner	weiner	NOUN
ftr-390	372	4	,	,	PUNCT
ftr-390	372	5	supra	supra	PROPN
ftr-390	372	6	note	note	NOUN
ftr-390	372	7	52	52	NUM
ftr-390	372	8	,	,	PUNCT
ftr-390	372	9	at	at	ADP
ftr-390	372	10	9	9	NUM
ftr-390	372	11	.	.	PUNCT
ftr-390	372	12	see	see	VERB
ftr-390	372	13	also	also	ADV
ftr-390	372	14	joann	joann	PROPN
ftr-390	372	15	martens	martens	PROPN
ftr-390	372	16	weiner	weiner	NOUN
ftr-390	372	17	,	,	PUNCT
ftr-390	372	18	practical	practical	ADJ
ftr-390	372	19	aspects	aspect	NOUN
ftr-390	372	20	of	of	ADP
ftr-390	372	21	implementing	implement	VERB
ftr-390	372	22	formulary	formulary	ADJ
ftr-390	372	23	apportionment	apportionment	NOUN
ftr-390	372	24	in	in	ADP
ftr-390	372	25	the	the	DET
ftr-390	372	26	european	european	PROPN
ftr-390	372	27	union	union	PROPN
ftr-390	372	28	,	,	PUNCT
ftr-390	372	29	8	8	NUM
ftr-390	372	30	fl	fl	NOUN
ftr-390	372	31	.	.	PUNCT
ftr-390	373	1	tax	tax	PROPN
ftr-390	373	2	rev	rev	PROPN
ftr-390	373	3	.	.	PROPN
ftr-390	373	4	630	630	NUM
ftr-390	373	5	(	(	PUNCT
ftr-390	373	6	2008	2008	NUM
ftr-390	373	7	)	)	PUNCT
ftr-390	374	1	[	[	X
ftr-390	374	2	hereinafter	hereinafter	NOUN
ftr-390	374	3	,	,	PUNCT
ftr-390	374	4	martens	martens	PROPN
ftr-390	374	5	weiner	weiner	NOUN
ftr-390	374	6	,	,	PUNCT
ftr-390	374	7	formulary	formulary	ADJ
ftr-390	374	8	apportionment	apportionment	NOUN
ftr-390	374	9	]	]	X
ftr-390	374	10	.	.	PUNCT
ftr-390	375	1	68	68	NUM
ftr-390	375	2	.	.	PUNCT
ftr-390	375	3	martens	martens	PROPN
ftr-390	375	4	weiner	weiner	NOUN
ftr-390	375	5	,	,	PUNCT
ftr-390	375	6	formulary	formulary	ADJ
ftr-390	375	7	apportionment	apportionment	NOUN
ftr-390	375	8	,	,	PUNCT
ftr-390	375	9	supra	supra	PROPN
ftr-390	375	10	note	note	PROPN
ftr-390	375	11	67	67	NUM
ftr-390	375	12	,	,	PUNCT
ftr-390	375	13	at	at	ADP
ftr-390	375	14	9	9	NUM
ftr-390	375	15	.	.	NUM
ftr-390	375	16	69	69	NUM
ftr-390	375	17	.	.	PUNCT
ftr-390	376	1	see	see	VERB
ftr-390	376	2	martens	marten	NOUN
ftr-390	376	3	-	-	PUNCT
ftr-390	376	4	weiner	weiner	NOUN
ftr-390	376	5	,	,	PUNCT
ftr-390	376	6	supra	supra	PROPN
ftr-390	376	7	note	note	NOUN
ftr-390	376	8	52	52	NUM
ftr-390	376	9	.	.	PUNCT
ftr-390	377	1	professors	professor	NOUN
ftr-390	377	2	hellerstein	hellerstein	VERB
ftr-390	377	3	and	and	CCONJ
ftr-390	377	4	mclure	mclure	NOUN
ftr-390	377	5	put	put	VERB
ftr-390	377	6	their	their	PRON
ftr-390	377	7	recommendation	recommendation	NOUN
ftr-390	377	8	in	in	ADP
ftr-390	377	9	strong	strong	ADJ
ftr-390	377	10	terms	term	NOUN
ftr-390	377	11	when	when	SCONJ
ftr-390	377	12	they	they	PRON
ftr-390	377	13	wrote	write	VERB
ftr-390	377	14	that	that	SCONJ
ftr-390	377	15	"	"	PUNCT
ftr-390	377	16	the	the	DET
ftr-390	377	17	eu	eu	PROPN
ftr-390	377	18	should	should	AUX
ftr-390	377	19	avoid	avoid	VERB
ftr-390	377	20	the	the	DET
ftr-390	377	21	chaos	chaos	NOUN
ftr-390	377	22	that	that	PRON
ftr-390	377	23	occurs	occur	VERB
ftr-390	377	24	because	because	SCONJ
ftr-390	377	25	the	the	DET
ftr-390	377	26	[	[	X
ftr-390	377	27	u.s	u.s	PROPN
ftr-390	377	28	.	.	PROPN
ftr-390	377	29	]	]	PUNCT
ftr-390	377	30	states	state	NOUN
ftr-390	377	31	have	have	VERB
ftr-390	377	32	excessive	excessive	ADJ
ftr-390	377	33	latitude	latitude	NOUN
ftr-390	377	34	(	(	PUNCT
ftr-390	377	35	e.g.	e.g.	ADV
ftr-390	377	36	the	the	DET
ftr-390	377	37	lack	lack	NOUN
ftr-390	377	38	of	of	ADP
ftr-390	377	39	uniformity	uniformity	NOUN
ftr-390	377	40	in	in	ADP
ftr-390	377	41	,	,	PUNCT
ftr-390	377	42	inter	inter	PROPN
ftr-390	377	43	alia	alia	NOUN
ftr-390	377	44	,	,	PUNCT
ftr-390	377	45	apportionment	apportionment	VERB
ftr-390	377	46	formulas	formula	NOUN
ftr-390	377	47	and	and	CCONJ
ftr-390	377	48	definitions	definition	NOUN
ftr-390	377	49	of	of	ADP
ftr-390	377	50	groups	group	NOUN
ftr-390	377	51	)	)	PUNCT
ftr-390	377	52	.	.	PUNCT
ftr-390	377	53	"	"	PUNCT
ftr-390	378	1	see	see	VERB
ftr-390	378	2	hellerstein	hellerstein	NOUN
ftr-390	378	3	&	&	CCONJ
ftr-390	378	4	mclure	mclure	NOUN
ftr-390	378	5	,	,	PUNCT
ftr-390	378	6	supra	supra	PROPN
ftr-390	378	7	note	note	NOUN
ftr-390	378	8	2	2	NUM
ftr-390	378	9	,	,	PUNCT
ftr-390	378	10	at	at	ADP
ftr-390	378	11	98	98	NUM
ftr-390	378	12	.	.	PUNCT
ftr-390	379	1	70	70	NUM
ftr-390	379	2	.	.	PUNCT
ftr-390	380	1	martens	martens	PROPN
ftr-390	380	2	weiner	weiner	NOUN
ftr-390	380	3	noted	note	VERB
ftr-390	380	4	in	in	ADP
ftr-390	380	5	2006	2006	NUM
ftr-390	380	6	that	that	SCONJ
ftr-390	380	7	although	although	SCONJ
ftr-390	380	8	austria	austria	PROPN
ftr-390	380	9	,	,	PUNCT
ftr-390	380	10	denmark	denmark	NOUN
ftr-390	380	11	,	,	PUNCT
ftr-390	380	12	and	and	CCONJ
ftr-390	380	13	italy	italy	PROPN
ftr-390	380	14	allowed	allow	VERB
ftr-390	380	15	foreign	foreign	ADJ
ftr-390	380	16	subsidiaries	subsidiary	NOUN
ftr-390	380	17	'	'	PART
ftr-390	380	18	losses	loss	NOUN
ftr-390	380	19	to	to	PART
ftr-390	380	20	offset	offset	VERB
ftr-390	380	21	domestic	domestic	ADJ
ftr-390	380	22	profits	profit	NOUN
ftr-390	380	23	,	,	PUNCT
ftr-390	380	24	the	the	DET
ftr-390	380	25	remaining	remain	VERB
ftr-390	380	26	member	member	NOUN
ftr-390	380	27	states	state	NOUN
ftr-390	380	28	that	that	PRON
ftr-390	380	29	allowed	allow	VERB
ftr-390	380	30	loss	loss	NOUN
ftr-390	380	31	offsetting	offset	VERB
ftr-390	380	32	limited	limit	VERB
ftr-390	380	33	it	it	PRON
ftr-390	380	34	to	to	ADP
ftr-390	380	35	related	relate	VERB
ftr-390	380	36	domestic	domestic	ADJ
ftr-390	380	37	companies	company	NOUN
ftr-390	380	38	.	.	PUNCT
ftr-390	381	1	martensweiner	martensweiner	NOUN
ftr-390	381	2	,	,	PUNCT
ftr-390	381	3	supra	supra	PROPN
ftr-390	381	4	note	note	NOUN
ftr-390	381	5	52	52	NUM
ftr-390	381	6	,	,	PUNCT
ftr-390	381	7	at	at	ADP
ftr-390	381	8	19	19	NUM
ftr-390	381	9	.	.	PUNCT
ftr-390	382	1	to	to	ADP
ftr-390	382	2	some	some	DET
ftr-390	382	3	extent	extent	NOUN
ftr-390	382	4	,	,	PUNCT
ftr-390	382	5	these	these	DET
ftr-390	382	6	rules	rule	NOUN
ftr-390	382	7	must	must	AUX
ftr-390	382	8	be	be	AUX
ftr-390	382	9	altered	alter	VERB
ftr-390	382	10	to	to	PART
ftr-390	382	11	comply	comply	VERB
ftr-390	382	12	with	with	ADP
ftr-390	382	13	the	the	DET
ftr-390	382	14	ecj	ecj	PROPN
ftr-390	382	15	's	's	PART
ftr-390	382	16	recent	recent	ADJ
ftr-390	382	17	ruling	ruling	NOUN
ftr-390	382	18	in	in	ADP
ftr-390	382	19	marks	mark	NOUN
ftr-390	382	20	&	&	CCONJ
ftr-390	382	21	spencer	spencer	PROPN
ftr-390	382	22	that	that	SCONJ
ftr-390	382	23	a	a	DET
ftr-390	382	24	parent	parent	NOUN
ftr-390	382	25	company	company	NOUN
ftr-390	382	26	's	's	PART
ftr-390	382	27	state	state	NOUN
ftr-390	382	28	that	that	PRON
ftr-390	382	29	allows	allow	VERB
ftr-390	382	30	domestic	domestic	ADJ
ftr-390	382	31	loss	loss	NOUN
ftr-390	382	32	offsetting	offset	VERB
ftr-390	382	33	must	must	AUX
ftr-390	382	34	allow	allow	VERB
ftr-390	382	35	the	the	DET
ftr-390	382	36	losses	loss	NOUN
ftr-390	382	37	of	of	ADP
ftr-390	382	38	a	a	DET
ftr-390	382	39	subsidiary	subsidiary	NOUN
ftr-390	382	40	established	establish	VERB
ftr-390	382	41	in	in	ADP
ftr-390	382	42	another	another	DET
ftr-390	382	43	member	member	NOUN
ftr-390	382	44	state	state	NOUN
ftr-390	382	45	to	to	PART
ftr-390	382	46	offset	offset	VERB
ftr-390	382	47	domestic	domestic	ADJ
ftr-390	382	48	income	income	NOUN
ftr-390	382	49	in	in	ADP
ftr-390	382	50	cases	case	NOUN
ftr-390	382	51	where	where	SCONJ
ftr-390	382	52	there	there	PRON
ftr-390	382	53	is	be	VERB
ftr-390	382	54	"	"	PUNCT
ftr-390	382	55	no	no	DET
ftr-390	382	56	possibility	possibility	NOUN
ftr-390	382	57	"	"	PUNCT
ftr-390	382	58	for	for	SCONJ
ftr-390	382	59	the	the	DET
ftr-390	382	60	loss	loss	NOUN
ftr-390	382	61	to	to	PART
ftr-390	382	62	be	be	AUX
ftr-390	382	63	used	use	VERB
ftr-390	382	64	in	in	ADP
ftr-390	382	65	the	the	DET
ftr-390	382	66	subsidiary	subsidiary	NOUN
ftr-390	382	67	state	state	NOUN
ftr-390	382	68	.	.	PUNCT
ftr-390	383	1	see	see	VERB
ftr-390	383	2	c-446/03	c-446/03	PROPN
ftr-390	383	3	,	,	PUNCT
ftr-390	383	4	marks	marks	PROPN
ftr-390	383	5	&	&	CCONJ
ftr-390	383	6	spencer	spencer	PROPN
ftr-390	383	7	plc	plc	PROPN
ftr-390	383	8	v.	v.	PROPN
ftr-390	383	9	halsey	halsey	PROPN
ftr-390	383	10	,	,	PUNCT
ftr-390	383	11	2006	2006	NUM
ftr-390	383	12	e.c.r	e.c.r	X
ftr-390	383	13	.	.	PUNCT
ftr-390	384	1	1	1	NUM
ftr-390	384	2	-	-	SYM
ftr-390	384	3	10,837	10,837	NUM
ftr-390	384	4	.	.	PUNCT
ftr-390	385	1	see	see	VERB
ftr-390	385	2	also	also	ADV
ftr-390	385	3	michael	michael	PROPN
ftr-390	385	4	lang	lang	PROPN
ftr-390	385	5	,	,	PUNCT
ftr-390	385	6	the	the	DET
ftr-390	385	7	marks	mark	NOUN
ftr-390	385	8	&	&	CCONJ
ftr-390	385	9	spencer	spencer	PROPN
ftr-390	385	10	case	case	PROPN
ftr-390	385	11	-	-	PUNCT
ftr-390	385	12	the	the	DET
ftr-390	385	13	open	open	ADJ
ftr-390	385	14	issues	issue	NOUN
ftr-390	385	15	following	follow	VERB
ftr-390	385	16	the	the	DET
ftr-390	385	17	ecj	ecj	PROPN
ftr-390	385	18	's	's	PART
ftr-390	385	19	final	final	ADJ
ftr-390	385	20	word	word	NOUN
ftr-390	385	21	,	,	PUNCT
ftr-390	385	22	46	46	NUM
ftr-390	385	23	eur	eur	NOUN
ftr-390	385	24	.	.	PUNCT
ftr-390	386	1	tax'n	tax'n	ADP
ftr-390	386	2	54	54	NUM
ftr-390	386	3	,	,	PUNCT
ftr-390	386	4	67	67	NUM
ftr-390	386	5	(	(	PUNCT
ftr-390	386	6	2006	2006	NUM
ftr-390	386	7	)	)	PUNCT
ftr-390	386	8	(	(	PUNCT
ftr-390	386	9	describing	describe	VERB
ftr-390	386	10	challenges	challenge	NOUN
ftr-390	386	11	to	to	ADP
ftr-390	386	12	the	the	DET
ftr-390	386	13	implementation	implementation	NOUN
ftr-390	386	14	of	of	ADP
ftr-390	386	15	the	the	DET
ftr-390	386	16	ecj	ecj	PROPN
ftr-390	386	17	's	's	PART
ftr-390	386	18	ruling	ruling	NOUN
ftr-390	386	19	)	)	PUNCT
ftr-390	386	20	.	.	PUNCT
ftr-390	387	1	2007	2007	NUM
ftr-390	387	2	]	]	PUNCT
ftr-390	387	3	florida	florida	PROPN
ftr-390	387	4	tax	tax	PROPN
ftr-390	387	5	review	review	NOUN
ftr-390	387	6	of	of	ADP
ftr-390	387	7	business	business	NOUN
ftr-390	387	8	income	income	NOUN
ftr-390	387	9	is	be	AUX
ftr-390	387	10	relieved	relieve	VERB
ftr-390	387	11	by	by	ADP
ftr-390	387	12	credit	credit	NOUN
ftr-390	387	13	or	or	CCONJ
ftr-390	387	14	exemption	exemption	NOUN
ftr-390	387	15	,	,	PUNCT
ftr-390	387	16	depending	depend	VERB
ftr-390	387	17	on	on	ADP
ftr-390	387	18	the	the	DET
ftr-390	387	19	domestic	domestic	ADJ
ftr-390	387	20	laws	law	NOUN
ftr-390	387	21	of	of	ADP
ftr-390	387	22	the	the	DET
ftr-390	387	23	relevant	relevant	ADJ
ftr-390	387	24	taxing	tax	VERB
ftr-390	387	25	states	state	NOUN
ftr-390	387	26	and	and	CCONJ
ftr-390	387	27	their	their	PRON
ftr-390	387	28	bilateral	bilateral	ADJ
ftr-390	387	29	tax	tax	NOUN
ftr-390	387	30	treaties	treaty	NOUN
ftr-390	387	31	.	.	PUNCT
ftr-390	388	1	although	although	SCONJ
ftr-390	388	2	recent	recent	ADJ
ftr-390	388	3	accession	accession	NOUN
ftr-390	388	4	of	of	ADP
ftr-390	388	5	new	new	ADJ
ftr-390	388	6	member	member	NOUN
ftr-390	388	7	states	state	NOUN
ftr-390	388	8	created	create	VERB
ftr-390	388	9	gaps	gap	NOUN
ftr-390	388	10	in	in	ADP
ftr-390	388	11	the	the	DET
ftr-390	388	12	eu	eu	PROPN
ftr-390	388	13	tax	tax	PROPN
ftr-390	388	14	treaty	treaty	NOUN
ftr-390	388	15	network	network	NOUN
ftr-390	388	16	,	,	PUNCT
ftr-390	388	17	most	most	ADJ
ftr-390	388	18	intra	intra	ADJ
ftr-390	388	19	-	-	ADJ
ftr-390	388	20	community	community	ADJ
ftr-390	388	21	income	income	NOUN
ftr-390	388	22	is	be	AUX
ftr-390	388	23	covered	cover	VERB
ftr-390	388	24	by	by	ADP
ftr-390	388	25	tax	tax	NOUN
ftr-390	388	26	treaties.7	treaties.7	NOUN
ftr-390	388	27	however	however	ADV
ftr-390	388	28	,	,	PUNCT
ftr-390	388	29	where	where	SCONJ
ftr-390	388	30	no	no	DET
ftr-390	388	31	double	double	ADJ
ftr-390	388	32	tax	tax	NOUN
ftr-390	388	33	relief	relief	NOUN
ftr-390	388	34	is	be	AUX
ftr-390	388	35	required	require	VERB
ftr-390	388	36	by	by	ADP
ftr-390	388	37	a	a	DET
ftr-390	388	38	tax	tax	NOUN
ftr-390	388	39	treaty	treaty	NOUN
ftr-390	388	40	or	or	CCONJ
ftr-390	388	41	a	a	DET
ftr-390	388	42	member	member	NOUN
ftr-390	388	43	state	state	NOUN
ftr-390	388	44	's	's	PART
ftr-390	388	45	domestic	domestic	ADJ
ftr-390	388	46	law	law	NOUN
ftr-390	388	47	,	,	PUNCT
ftr-390	388	48	the	the	DET
ftr-390	388	49	ecj	ecj	NOUN
ftr-390	388	50	has	have	AUX
ftr-390	388	51	suggested	suggest	VERB
ftr-390	388	52	that	that	SCONJ
ftr-390	388	53	the	the	DET
ftr-390	388	54	ec	ec	PROPN
ftr-390	388	55	treaty	treaty	NOUN
ftr-390	388	56	imposes	impose	VERB
ftr-390	388	57	no	no	DET
ftr-390	388	58	additional	additional	ADJ
ftr-390	388	59	obligation	obligation	NOUN
ftr-390	388	60	on	on	ADP
ftr-390	388	61	eu	eu	PROPN
ftr-390	388	62	member	member	PROPN
ftr-390	388	63	states	state	NOUN
ftr-390	388	64	to	to	PART
ftr-390	388	65	relieve	relieve	VERB
ftr-390	388	66	double	double	ADJ
ftr-390	388	67	taxation	taxation	NOUN
ftr-390	388	68	on	on	ADP
ftr-390	388	69	intracommunity	intracommunity	NOUN
ftr-390	388	70	income.72	income.72	NOUN
ftr-390	388	71	at	at	ADP
ftr-390	388	72	the	the	DET
ftr-390	388	73	same	same	ADJ
ftr-390	388	74	time	time	NOUN
ftr-390	388	75	that	that	PRON
ftr-390	388	76	europe	europe	PROPN
ftr-390	388	77	looks	look	VERB
ftr-390	388	78	to	to	ADP
ftr-390	388	79	the	the	DET
ftr-390	388	80	united	united	PROPN
ftr-390	388	81	states	states	PROPN
ftr-390	388	82	as	as	ADP
ftr-390	388	83	a	a	DET
ftr-390	388	84	model	model	NOUN
ftr-390	388	85	for	for	ADP
ftr-390	388	86	a	a	DET
ftr-390	388	87	common	common	ADJ
ftr-390	388	88	consolidated	consolidated	ADJ
ftr-390	388	89	tax	tax	NOUN
ftr-390	388	90	base	base	NOUN
ftr-390	388	91	,	,	PUNCT
ftr-390	388	92	the	the	DET
ftr-390	388	93	u.s	u.s	PROPN
ftr-390	388	94	.	.	PROPN
ftr-390	388	95	states	state	NOUN
ftr-390	388	96	should	should	AUX
ftr-390	388	97	look	look	VERB
ftr-390	388	98	more	more	ADV
ftr-390	388	99	closely	closely	ADV
ftr-390	388	100	at	at	ADP
ftr-390	388	101	the	the	DET
ftr-390	388	102	european	european	ADJ
ftr-390	388	103	proposals	proposal	NOUN
ftr-390	388	104	,	,	PUNCT
ftr-390	388	105	which	which	PRON
ftr-390	388	106	envision	envision	VERB
ftr-390	388	107	a	a	DET
ftr-390	388	108	uniform	uniform	ADJ
ftr-390	388	109	tax	tax	NOUN
ftr-390	388	110	base	base	NOUN
ftr-390	388	111	and	and	CCONJ
ftr-390	388	112	uniform	uniform	ADJ
ftr-390	388	113	apportionment	apportionment	ADJ
ftr-390	388	114	method	method	NOUN
ftr-390	388	115	.	.	PUNCT
ftr-390	389	1	if	if	SCONJ
ftr-390	389	2	the	the	DET
ftr-390	389	3	european	european	PROPN
ftr-390	389	4	union	union	PROPN
ftr-390	389	5	ultimately	ultimately	ADV
ftr-390	389	6	succeeds	succeed	VERB
ftr-390	389	7	in	in	ADP
ftr-390	389	8	establishing	establish	VERB
ftr-390	389	9	a	a	DET
ftr-390	389	10	uniform	uniform	ADJ
ftr-390	389	11	corporate	corporate	ADJ
ftr-390	389	12	tax	tax	NOUN
ftr-390	389	13	system	system	NOUN
ftr-390	389	14	,	,	PUNCT
ftr-390	389	15	despite	despite	SCONJ
ftr-390	389	16	the	the	DET
ftr-390	389	17	member	member	NOUN
ftr-390	389	18	states	state	NOUN
ftr-390	389	19	'	'	PART
ftr-390	389	20	incredible	incredible	ADJ
ftr-390	389	21	tax	tax	NOUN
ftr-390	389	22	diversity,73	diversity,73	NOUN
ftr-390	389	23	it	it	PRON
ftr-390	389	24	might	might	AUX
ftr-390	389	25	help	help	VERB
ftr-390	389	26	convince	convince	VERB
ftr-390	389	27	the	the	DET
ftr-390	389	28	u.s	u.s	PROPN
ftr-390	389	29	.	.	PROPN
ftr-390	389	30	states	state	VERB
ftr-390	389	31	that	that	SCONJ
ftr-390	389	32	their	their	PRON
ftr-390	389	33	tax	tax	NOUN
ftr-390	389	34	differences	difference	NOUN
ftr-390	389	35	are	be	AUX
ftr-390	389	36	not	not	PART
ftr-390	389	37	intractable	intractable	ADJ
ftr-390	389	38	,	,	PUNCT
ftr-390	389	39	and	and	CCONJ
ftr-390	389	40	that	that	PRON
ftr-390	389	41	base	base	NOUN
ftr-390	389	42	and	and	CCONJ
ftr-390	389	43	formula	formula	NOUN
ftr-390	389	44	harmonization	harmonization	NOUN
ftr-390	389	45	may	may	AUX
ftr-390	389	46	be	be	AUX
ftr-390	389	47	feasible	feasible	ADJ
ftr-390	389	48	.	.	PUNCT
ftr-390	390	1	harmonization	harmonization	NOUN
ftr-390	390	2	of	of	ADP
ftr-390	390	3	the	the	DET
ftr-390	390	4	base	base	NOUN
ftr-390	390	5	and	and	CCONJ
ftr-390	390	6	formula	formula	NOUN
ftr-390	390	7	need	need	AUX
ftr-390	390	8	not	not	PART
ftr-390	390	9	mean	mean	VERB
ftr-390	390	10	abandonment	abandonment	NOUN
ftr-390	390	11	of	of	ADP
ftr-390	390	12	tax	tax	NOUN
ftr-390	390	13	competition	competition	NOUN
ftr-390	390	14	or	or	CCONJ
ftr-390	390	15	total	total	ADJ
ftr-390	390	16	surrender	surrender	NOUN
ftr-390	390	17	of	of	ADP
ftr-390	390	18	member	member	NOUN
ftr-390	390	19	state	state	NOUN
ftr-390	390	20	tax	tax	NOUN
ftr-390	390	21	autonomy	autonomy	NOUN
ftr-390	390	22	,	,	PUNCT
ftr-390	390	23	since	since	SCONJ
ftr-390	390	24	even	even	ADV
ftr-390	390	25	under	under	ADP
ftr-390	390	26	a	a	DET
ftr-390	390	27	harmonized	harmonized	ADJ
ftr-390	390	28	tax	tax	NOUN
ftr-390	390	29	base	base	NOUN
ftr-390	390	30	,	,	PUNCT
ftr-390	390	31	states	state	NOUN
ftr-390	390	32	could	could	AUX
ftr-390	390	33	control	control	VERB
ftr-390	390	34	how	how	SCONJ
ftr-390	390	35	much	much	ADJ
ftr-390	390	36	revenue	revenue	NOUN
ftr-390	390	37	they	they	PRON
ftr-390	390	38	raise	raise	VERB
ftr-390	390	39	by	by	ADP
ftr-390	390	40	retaining	retain	VERB
ftr-390	390	41	control	control	NOUN
ftr-390	390	42	over	over	ADP
ftr-390	390	43	their	their	PRON
ftr-390	390	44	tax	tax	NOUN
ftr-390	390	45	rate	rate	NOUN
ftr-390	390	46	.	.	PUNCT
ftr-390	391	1	as	as	SCONJ
ftr-390	391	2	noted	note	VERB
ftr-390	391	3	previously	previously	ADV
ftr-390	391	4	,	,	PUNCT
ftr-390	391	5	the	the	DET
ftr-390	391	6	european	european	ADJ
ftr-390	391	7	proposals	proposal	NOUN
ftr-390	391	8	for	for	ADP
ftr-390	391	9	a	a	DET
ftr-390	391	10	common	common	ADJ
ftr-390	391	11	tax	tax	NOUN
ftr-390	391	12	base	base	NOUN
ftr-390	391	13	with	with	ADP
ftr-390	391	14	formulary	formulary	ADJ
ftr-390	391	15	apportionment	apportionment	NOUN
ftr-390	391	16	envision	envision	NOUN
ftr-390	391	17	that	that	PRON
ftr-390	391	18	the	the	DET
ftr-390	391	19	member	member	NOUN
ftr-390	391	20	states	state	NOUN
ftr-390	391	21	would	would	AUX
ftr-390	391	22	independently	independently	ADV
ftr-390	391	23	set	set	VERB
ftr-390	391	24	their	their	PRON
ftr-390	391	25	tax	tax	NOUN
ftr-390	391	26	rates.74	rates.74	NOUN
ftr-390	391	27	moreover	moreover	ADV
ftr-390	391	28	,	,	PUNCT
ftr-390	391	29	harmonization	harmonization	NOUN
ftr-390	391	30	might	might	AUX
ftr-390	391	31	produce	produce	VERB
ftr-390	391	32	other	other	ADJ
ftr-390	391	33	benefits	benefit	NOUN
ftr-390	391	34	by	by	ADP
ftr-390	391	35	reducing	reduce	VERB
ftr-390	391	36	the	the	DET
ftr-390	391	37	influence	influence	NOUN
ftr-390	391	38	of	of	ADP
ftr-390	391	39	taxpayer	taxpayer	NOUN
ftr-390	391	40	lobbyists	lobbyist	NOUN
ftr-390	391	41	.	.	PUNCT
ftr-390	392	1	business	business	NOUN
ftr-390	392	2	taxpayers	taxpayer	NOUN
ftr-390	392	3	favor	favor	VERB
ftr-390	392	4	state	state	NOUN
ftr-390	392	5	tax	tax	NOUN
ftr-390	392	6	diversity	diversity	NOUN
ftr-390	392	7	for	for	ADP
ftr-390	392	8	the	the	DET
ftr-390	392	9	arbitrage	arbitrage	NOUN
ftr-390	392	10	opportunities	opportunity	NOUN
ftr-390	392	11	such	such	ADJ
ftr-390	392	12	diversity	diversity	NOUN
ftr-390	392	13	offers	offer	NOUN
ftr-390	392	14	.	.	PUNCT
ftr-390	393	1	some	some	DET
ftr-390	393	2	commentators	commentator	NOUN
ftr-390	393	3	have	have	AUX
ftr-390	393	4	argued	argue	VERB
ftr-390	393	5	that	that	SCONJ
ftr-390	393	6	states	state	NOUN
ftr-390	393	7	'	'	PART
ftr-390	393	8	attempts	attempt	NOUN
ftr-390	393	9	to	to	PART
ftr-390	393	10	attract	attract	VERB
ftr-390	393	11	investment	investment	NOUN
ftr-390	393	12	by	by	ADP
ftr-390	393	13	offering	offer	VERB
ftr-390	393	14	tax	tax	NOUN
ftr-390	393	15	holidays	holiday	NOUN
ftr-390	393	16	and	and	CCONJ
ftr-390	393	17	other	other	ADJ
ftr-390	393	18	tax	tax	NOUN
ftr-390	393	19	incentives	incentive	NOUN
ftr-390	393	20	itself	itself	PRON
ftr-390	393	21	constitutes	constitute	VERB
ftr-390	393	22	unconstitutional	unconstitutional	ADJ
ftr-390	393	23	tax	tax	NOUN
ftr-390	393	24	discrimination	discrimination	NOUN
ftr-390	393	25	that	that	PRON
ftr-390	393	26	should	should	AUX
ftr-390	393	27	be	be	AUX
ftr-390	393	28	struck	strike	VERB
ftr-390	393	29	down	down	ADP
ftr-390	393	30	by	by	ADP
ftr-390	393	31	the	the	DET
ftr-390	393	32	supreme	supreme	PROPN
ftr-390	393	33	court	court	PROPN
ftr-390	393	34	under	under	ADP
ftr-390	393	35	the	the	DET
ftr-390	393	36	dormant	dormant	PROPN
ftr-390	393	37	commerce	commerce	NOUN
ftr-390	393	38	clause,75	clause,75	NOUN
ftr-390	393	39	while	while	SCONJ
ftr-390	393	40	others	other	NOUN
ftr-390	393	41	have	have	AUX
ftr-390	393	42	argued	argue	VERB
ftr-390	393	43	in	in	ADP
ftr-390	393	44	favor	favor	NOUN
ftr-390	393	45	of	of	ADP
ftr-390	393	46	congressional	congressional	ADJ
ftr-390	393	47	harmonization	harmonization	NOUN
ftr-390	393	48	of	of	ADP
ftr-390	393	49	71	71	NUM
ftr-390	393	50	.	.	PUNCT
ftr-390	393	51	georg	georg	NOUN
ftr-390	393	52	kofler	kofler	PROPN
ftr-390	393	53	&	&	CCONJ
ftr-390	393	54	ruth	ruth	PROPN
ftr-390	393	55	mason	mason	PROPN
ftr-390	393	56	,	,	PUNCT
ftr-390	393	57	double	double	ADJ
ftr-390	393	58	taxation	taxation	NOUN
ftr-390	393	59	:	:	PUNCT
ftr-390	393	60	a	a	DET
ftr-390	393	61	european	european	ADJ
ftr-390	393	62	"	"	PUNCT
ftr-390	393	63	switch	switch	NOUN
ftr-390	393	64	in	in	ADP
ftr-390	393	65	time	time	NOUN
ftr-390	393	66	?	?	PUNCT
ftr-390	393	67	"	"	PUNCT
ftr-390	393	68	14	14	NUM
ftr-390	393	69	colum	colum	NOUN
ftr-390	393	70	.	.	PUNCT
ftr-390	394	1	j.	j.	PROPN
ftr-390	394	2	eur	eur	PROPN
ftr-390	394	3	.	.	PUNCT
ftr-390	395	1	l.	l.	PROPN
ftr-390	395	2	63	63	NUM
ftr-390	395	3	(	(	PUNCT
ftr-390	395	4	2007	2007	NUM
ftr-390	395	5	)	)	PUNCT
ftr-390	395	6	(	(	PUNCT
ftr-390	395	7	describing	describe	VERB
ftr-390	395	8	the	the	DET
ftr-390	395	9	comprehensiveness	comprehensiveness	NOUN
ftr-390	395	10	of	of	ADP
ftr-390	395	11	the	the	DET
ftr-390	395	12	intraeu	intraeu	ADJ
ftr-390	395	13	treaty	treaty	NOUN
ftr-390	395	14	network	network	NOUN
ftr-390	395	15	)	)	PUNCT
ftr-390	395	16	.	.	PUNCT
ftr-390	396	1	72	72	NUM
ftr-390	396	2	.	.	PUNCT
ftr-390	396	3	case	case	NOUN
ftr-390	396	4	c-513/04	c-513/04	NOUN
ftr-390	396	5	,	,	PUNCT
ftr-390	396	6	kerckhaert	kerckhaert	PROPN
ftr-390	396	7	&	&	CCONJ
ftr-390	396	8	morres	morres	PROPN
ftr-390	396	9	v.	v.	PROPN
ftr-390	396	10	staat	staat	PROPN
ftr-390	396	11	,	,	PUNCT
ftr-390	396	12	2006	2006	NUM
ftr-390	396	13	e.c.r	e.c.r	X
ftr-390	396	14	.	.	PUNCT
ftr-390	397	1	1	1	NUM
ftr-390	397	2	-	-	NUM
ftr-390	397	3	10967	10967	NUM
ftr-390	397	4	(	(	PUNCT
ftr-390	397	5	holding	hold	VERB
ftr-390	397	6	that	that	SCONJ
ftr-390	397	7	a	a	DET
ftr-390	397	8	member	member	NOUN
ftr-390	397	9	state	state	NOUN
ftr-390	397	10	had	have	VERB
ftr-390	397	11	no	no	DET
ftr-390	397	12	obligation	obligation	NOUN
ftr-390	397	13	to	to	PART
ftr-390	397	14	relieve	relieve	VERB
ftr-390	397	15	double	double	ADJ
ftr-390	397	16	juridical	juridical	ADJ
ftr-390	397	17	tax	tax	NOUN
ftr-390	397	18	on	on	ADP
ftr-390	397	19	a	a	DET
ftr-390	397	20	cross	cross	ADJ
ftr-390	397	21	-	-	ADJ
ftr-390	397	22	border	border	ADJ
ftr-390	397	23	portfolio	portfolio	NOUN
ftr-390	397	24	dividend	dividend	NOUN
ftr-390	397	25	)	)	PUNCT
ftr-390	397	26	.	.	PUNCT
ftr-390	398	1	for	for	ADP
ftr-390	398	2	analysis	analysis	NOUN
ftr-390	398	3	and	and	CCONJ
ftr-390	398	4	criticism	criticism	NOUN
ftr-390	398	5	of	of	ADP
ftr-390	398	6	that	that	DET
ftr-390	398	7	case	case	NOUN
ftr-390	398	8	,	,	PUNCT
ftr-390	398	9	see	see	VERB
ftr-390	398	10	mason	mason	PROPN
ftr-390	398	11	&	&	CCONJ
ftr-390	398	12	kofler	kofler	PROPN
ftr-390	398	13	,	,	PUNCT
ftr-390	398	14	supra	supra	PROPN
ftr-390	398	15	note	note	NOUN
ftr-390	398	16	71	71	NUM
ftr-390	398	17	.	.	PUNCT
ftr-390	399	1	73	73	NUM
ftr-390	399	2	.	.	PUNCT
ftr-390	400	1	see	see	VERB
ftr-390	400	2	martens	marten	NOUN
ftr-390	400	3	-	-	PUNCT
ftr-390	400	4	weiner	weiner	NOUN
ftr-390	400	5	,	,	PUNCT
ftr-390	400	6	supra	supra	PROPN
ftr-390	400	7	note	note	NOUN
ftr-390	400	8	52	52	NUM
ftr-390	400	9	,	,	PUNCT
ftr-390	400	10	at	at	ADP
ftr-390	400	11	18	18	NUM
ftr-390	400	12	(	(	PUNCT
ftr-390	400	13	noting	note	VERB
ftr-390	400	14	that	that	SCONJ
ftr-390	400	15	using	use	VERB
ftr-390	400	16	a	a	DET
ftr-390	400	17	set	set	NOUN
ftr-390	400	18	of	of	ADP
ftr-390	400	19	"	"	PUNCT
ftr-390	400	20	ten	ten	NUM
ftr-390	400	21	central	central	ADJ
ftr-390	400	22	tax	tax	NOUN
ftr-390	400	23	base	base	NOUN
ftr-390	400	24	elements	element	NOUN
ftr-390	400	25	,	,	PUNCT
ftr-390	400	26	"	"	PUNCT
ftr-390	400	27	such	such	ADJ
ftr-390	400	28	as	as	ADP
ftr-390	400	29	method	method	NOUN
ftr-390	400	30	of	of	ADP
ftr-390	400	31	depreciation	depreciation	NOUN
ftr-390	400	32	,	,	PUNCT
ftr-390	400	33	the	the	DET
ftr-390	400	34	european	european	PROPN
ftr-390	400	35	commission	commission	PROPN
ftr-390	400	36	could	could	AUX
ftr-390	400	37	not	not	PART
ftr-390	400	38	fmd	fmd	VERB
ftr-390	400	39	any	any	DET
ftr-390	400	40	common	common	ADJ
ftr-390	400	41	approach	approach	NOUN
ftr-390	400	42	among	among	ADP
ftr-390	400	43	the	the	DET
ftr-390	400	44	member	member	NOUN
ftr-390	400	45	states	state	NOUN
ftr-390	400	46	)	)	PUNCT
ftr-390	400	47	.	.	PUNCT
ftr-390	401	1	74.2001	74.2001	NUM
ftr-390	401	2	communication	communication	NOUN
ftr-390	401	3	on	on	ADP
ftr-390	401	4	common	common	ADJ
ftr-390	401	5	consolidated	consolidated	ADJ
ftr-390	401	6	corporate	corporate	ADJ
ftr-390	401	7	tax	tax	NOUN
ftr-390	401	8	base	base	NOUN
ftr-390	401	9	,	,	PUNCT
ftr-390	401	10	supra	supra	PROPN
ftr-390	401	11	note	note	PROPN
ftr-390	401	12	66	66	NUM
ftr-390	401	13	;	;	PUNCT
ftr-390	401	14	martens	marten	NOUN
ftr-390	401	15	-	-	PUNCT
ftr-390	401	16	weiner	weiner	NOUN
ftr-390	401	17	,	,	PUNCT
ftr-390	401	18	supra	supra	PROPN
ftr-390	401	19	note	note	NOUN
ftr-390	401	20	52	52	NUM
ftr-390	401	21	,	,	PUNCT
ftr-390	401	22	at	at	ADP
ftr-390	401	23	97	97	NUM
ftr-390	401	24	.	.	PUNCT
ftr-390	402	1	cf	cf	NOUN
ftr-390	402	2	.	.	PUNCT
ftr-390	403	1	shaviro	shaviro	PROPN
ftr-390	403	2	,	,	PUNCT
ftr-390	403	3	supra	supra	PROPN
ftr-390	403	4	note	note	NOUN
ftr-390	403	5	16	16	NUM
ftr-390	403	6	(	(	PUNCT
ftr-390	403	7	making	make	VERB
ftr-390	403	8	the	the	DET
ftr-390	403	9	same	same	ADJ
ftr-390	403	10	proposal	proposal	NOUN
ftr-390	403	11	for	for	ADP
ftr-390	403	12	u.s	u.s	PROPN
ftr-390	403	13	.	.	PROPN
ftr-390	403	14	states	state	NOUN
ftr-390	403	15	)	)	PUNCT
ftr-390	403	16	.	.	PUNCT
ftr-390	404	1	75	75	NUM
ftr-390	404	2	.	.	PUNCT
ftr-390	405	1	see	see	VERB
ftr-390	405	2	enrich	enrich	PROPN
ftr-390	405	3	,	,	PUNCT
ftr-390	405	4	supra	supra	PROPN
ftr-390	405	5	note	note	NOUN
ftr-390	405	6	31	31	NUM
ftr-390	405	7	.	.	PUNCT
ftr-390	406	1	[	[	X
ftr-390	406	2	vol	vol	NOUN
ftr-390	406	3	8:7	8:7	NUM
ftr-390	406	4	common	common	ADJ
ftr-390	406	5	markets	market	NOUN
ftr-390	406	6	,	,	PUNCT
ftr-390	406	7	common	common	ADJ
ftr-390	406	8	tax	tax	NOUN
ftr-390	406	9	problems	problem	NOUN
ftr-390	406	10	state	state	NOUN
ftr-390	406	11	taxes	taxis	NOUN
ftr-390	406	12	in	in	ADP
ftr-390	406	13	order	order	NOUN
ftr-390	406	14	to	to	PART
ftr-390	406	15	promote	promote	VERB
ftr-390	406	16	greater	great	ADJ
ftr-390	406	17	tax	tax	NOUN
ftr-390	406	18	neutrality	neutrality	NOUN
ftr-390	406	19	in	in	ADP
ftr-390	406	20	the	the	DET
ftr-390	406	21	allocation	allocation	NOUN
ftr-390	406	22	of	of	ADP
ftr-390	406	23	investments	investment	NOUN
ftr-390	406	24	across	across	ADP
ftr-390	406	25	the	the	DET
ftr-390	406	26	u.s	u.s	PROPN
ftr-390	406	27	.	.	PROPN
ftr-390	406	28	states.76	states.76	PROPN
ftr-390	406	29	2	2	NUM
ftr-390	406	30	.	.	PUNCT
ftr-390	406	31	individual	individual	ADJ
ftr-390	406	32	taxation	taxation	NOUN
ftr-390	406	33	with	with	ADP
ftr-390	406	34	respect	respect	NOUN
ftr-390	406	35	to	to	ADP
ftr-390	406	36	individual	individual	ADJ
ftr-390	406	37	taxation	taxation	NOUN
ftr-390	406	38	,	,	PUNCT
ftr-390	406	39	there	there	PRON
ftr-390	406	40	are	be	VERB
ftr-390	406	41	no	no	DET
ftr-390	406	42	serious	serious	ADJ
ftr-390	406	43	plans	plan	NOUN
ftr-390	406	44	in	in	ADP
ftr-390	406	45	either	either	DET
ftr-390	406	46	jurisdiction	jurisdiction	NOUN
ftr-390	406	47	to	to	PART
ftr-390	406	48	harmonize	harmonize	VERB
ftr-390	406	49	tax	tax	NOUN
ftr-390	406	50	bases	basis	NOUN
ftr-390	406	51	or	or	CCONJ
ftr-390	406	52	to	to	PART
ftr-390	406	53	apply	apply	VERB
ftr-390	406	54	a	a	DET
ftr-390	406	55	uniform	uniform	ADJ
ftr-390	406	56	formula	formula	NOUN
ftr-390	406	57	for	for	ADP
ftr-390	406	58	apportioning	apportion	VERB
ftr-390	406	59	taxable	taxable	ADJ
ftr-390	406	60	income	income	NOUN
ftr-390	406	61	among	among	ADP
ftr-390	406	62	the	the	DET
ftr-390	406	63	states	state	NOUN
ftr-390	406	64	.	.	PUNCT
ftr-390	407	1	although	although	SCONJ
ftr-390	407	2	the	the	DET
ftr-390	407	3	u.s	u.s	PROPN
ftr-390	407	4	.	.	PROPN
ftr-390	407	5	states	states	PROPN
ftr-390	407	6	use	use	VERB
ftr-390	407	7	the	the	DET
ftr-390	407	8	federal	federal	ADJ
ftr-390	407	9	tax	tax	NOUN
ftr-390	407	10	base	base	NOUN
ftr-390	407	11	as	as	ADP
ftr-390	407	12	the	the	DET
ftr-390	407	13	starting	starting	NOUN
ftr-390	407	14	point	point	NOUN
ftr-390	407	15	for	for	ADP
ftr-390	407	16	calculating	calculate	VERB
ftr-390	407	17	an	an	DET
ftr-390	407	18	individual	individual	NOUN
ftr-390	407	19	's	's	PART
ftr-390	407	20	taxable	taxable	ADJ
ftr-390	407	21	income	income	NOUN
ftr-390	407	22	,	,	PUNCT
ftr-390	407	23	deviations	deviation	NOUN
ftr-390	407	24	abound	abound	VERB
ftr-390	407	25	.	.	PUNCT
ftr-390	407	26	"	"	PUNCT
ftr-390	408	1	rather	rather	ADV
ftr-390	408	2	than	than	ADP
ftr-390	408	3	apportioning	apportion	VERB
ftr-390	408	4	individuals	individual	NOUN
ftr-390	408	5	'	'	PART
ftr-390	408	6	income	income	NOUN
ftr-390	408	7	among	among	ADP
ftr-390	408	8	the	the	DET
ftr-390	408	9	states	state	NOUN
ftr-390	408	10	,	,	PUNCT
ftr-390	408	11	the	the	DET
ftr-390	408	12	u.s	u.s	PROPN
ftr-390	408	13	.	.	PROPN
ftr-390	408	14	states	states	PROPN
ftr-390	408	15	tax	tax	NOUN
ftr-390	408	16	individuals	individual	NOUN
ftr-390	408	17	'	'	PART
ftr-390	408	18	income	income	NOUN
ftr-390	408	19	according	accord	VERB
ftr-390	408	20	to	to	ADP
ftr-390	408	21	source	source	NOUN
ftr-390	408	22	and	and	CCONJ
ftr-390	408	23	residence	residence	NOUN
ftr-390	408	24	rules	rule	NOUN
ftr-390	408	25	.	.	PUNCT
ftr-390	409	1	to	to	PART
ftr-390	409	2	prevent	prevent	VERB
ftr-390	409	3	double	double	ADJ
ftr-390	409	4	taxation	taxation	NOUN
ftr-390	409	5	,	,	PUNCT
ftr-390	409	6	residence	residence	NOUN
ftr-390	409	7	states	state	NOUN
ftr-390	409	8	offer	offer	VERB
ftr-390	409	9	credits	credit	NOUN
ftr-390	409	10	for	for	ADP
ftr-390	409	11	taxes	taxis	NOUN
ftr-390	409	12	paid	pay	VERB
ftr-390	409	13	to	to	ADP
ftr-390	409	14	fellow	fellow	VERB
ftr-390	409	15	states	state	NOUN
ftr-390	409	16	on	on	ADP
ftr-390	409	17	income	income	NOUN
ftr-390	409	18	sourced	source	VERB
ftr-390	409	19	there.78	there.78	PROPN
ftr-390	409	20	however	however	ADV
ftr-390	409	21	,	,	PUNCT
ftr-390	409	22	because	because	SCONJ
ftr-390	409	23	states	state	NOUN
ftr-390	409	24	have	have	VERB
ftr-390	409	25	disparate	disparate	ADJ
ftr-390	409	26	source	source	NOUN
ftr-390	409	27	and	and	CCONJ
ftr-390	409	28	residence	residence	NOUN
ftr-390	409	29	rules	rule	NOUN
ftr-390	409	30	,	,	PUNCT
ftr-390	409	31	non	non	ADJ
ftr-390	409	32	-	-	NOUN
ftr-390	409	33	taxation	taxation	NOUN
ftr-390	409	34	and	and	CCONJ
ftr-390	409	35	unrelieved	unrelieved	ADJ
ftr-390	409	36	double	double	ADJ
ftr-390	409	37	taxation	taxation	NOUN
ftr-390	409	38	may	may	AUX
ftr-390	409	39	both	both	PRON
ftr-390	409	40	occur	occur	VERB
ftr-390	409	41	.	.	PUNCT
ftr-390	410	1	additionally	additionally	ADV
ftr-390	410	2	,	,	PUNCT
ftr-390	410	3	some	some	DET
ftr-390	410	4	states	state	NOUN
ftr-390	410	5	,	,	PUNCT
ftr-390	410	6	such	such	ADJ
ftr-390	410	7	as	as	ADP
ftr-390	410	8	new	new	PROPN
ftr-390	410	9	york	york	PROPN
ftr-390	410	10	,	,	PUNCT
ftr-390	410	11	have	have	VERB
ftr-390	410	12	aggressive	aggressive	ADJ
ftr-390	410	13	source	source	NOUN
ftr-390	410	14	rules	rule	NOUN
ftr-390	410	15	,	,	PUNCT
ftr-390	410	16	making	make	VERB
ftr-390	410	17	double	double	ADJ
ftr-390	410	18	taxation	taxation	NOUN
ftr-390	410	19	of	of	ADP
ftr-390	410	20	commuters	commuter	NOUN
ftr-390	410	21	from	from	ADP
ftr-390	410	22	neighboring	neighboring	NOUN
ftr-390	410	23	states	state	NOUN
ftr-390	410	24	more	more	ADV
ftr-390	410	25	likely	likely	ADV
ftr-390	410	26	.	.	PUNCT
ftr-390	411	1	79	79	NUM
ftr-390	411	2	new	new	PROPN
ftr-390	411	3	york	york	PROPN
ftr-390	411	4	state	state	NOUN
ftr-390	411	5	courts	court	NOUN
ftr-390	411	6	have	have	AUX
ftr-390	411	7	largely	largely	ADV
ftr-390	411	8	approved	approve	VERB
ftr-390	411	9	these	these	DET
ftr-390	411	10	aggressive	aggressive	ADJ
ftr-390	411	11	source	source	NOUN
ftr-390	411	12	rules	rule	NOUN
ftr-390	411	13	,	,	PUNCT
ftr-390	411	14	and	and	CCONJ
ftr-390	411	15	the	the	DET
ftr-390	411	16	supreme	supreme	PROPN
ftr-390	411	17	court	court	PROPN
ftr-390	411	18	has	have	AUX
ftr-390	411	19	not	not	PART
ftr-390	411	20	agreed	agree	VERB
ftr-390	411	21	to	to	PART
ftr-390	411	22	hear	hear	VERB
ftr-390	411	23	appeals	appeal	NOUN
ftr-390	411	24	from	from	ADP
ftr-390	411	25	the	the	DET
ftr-390	411	26	new	new	PROPN
ftr-390	411	27	york	york	PROPN
ftr-390	411	28	courts	court	NOUN
ftr-390	411	29	on	on	ADP
ftr-390	411	30	this	this	DET
ftr-390	411	31	matter.80	matter.80	NOUN
ftr-390	411	32	there	there	PRON
ftr-390	411	33	is	be	VERB
ftr-390	411	34	no	no	DET
ftr-390	411	35	federally	federally	ADV
ftr-390	411	36	defined	define	VERB
ftr-390	411	37	tax	tax	NOUN
ftr-390	411	38	base	base	NOUN
ftr-390	411	39	in	in	ADP
ftr-390	411	40	the	the	DET
ftr-390	411	41	european	european	PROPN
ftr-390	411	42	union	union	PROPN
ftr-390	411	43	.	.	PUNCT
ftr-390	412	1	member	member	NOUN
ftr-390	412	2	states	states	PROPN
ftr-390	412	3	tax	tax	NOUN
ftr-390	412	4	individuals	individual	NOUN
ftr-390	412	5	according	accord	VERB
ftr-390	412	6	to	to	ADP
ftr-390	412	7	domestic	domestic	ADJ
ftr-390	412	8	source	source	NOUN
ftr-390	412	9	and	and	CCONJ
ftr-390	412	10	residence	residence	NOUN
ftr-390	412	11	rules	rule	NOUN
ftr-390	412	12	,	,	PUNCT
ftr-390	412	13	avoiding	avoid	VERB
ftr-390	412	14	double	double	ADJ
ftr-390	412	15	taxation	taxation	NOUN
ftr-390	412	16	through	through	ADP
ftr-390	412	17	credits	credit	NOUN
ftr-390	412	18	and	and	CCONJ
ftr-390	412	19	exemption	exemption	NOUN
ftr-390	412	20	,	,	PUNCT
ftr-390	412	21	as	as	SCONJ
ftr-390	412	22	provided	provide	VERB
ftr-390	412	23	under	under	ADP
ftr-390	412	24	domestic	domestic	ADJ
ftr-390	412	25	law	law	NOUN
ftr-390	412	26	and	and	CCONJ
ftr-390	412	27	in	in	ADP
ftr-390	412	28	tax	tax	NOUN
ftr-390	412	29	treaties.8	treaties.8	PROPN
ftr-390	412	30	'	'	PUNCT
ftr-390	412	31	as	as	SCONJ
ftr-390	412	32	mentioned	mention	VERB
ftr-390	412	33	previously	previously	ADV
ftr-390	412	34	,	,	PUNCT
ftr-390	412	35	in	in	ADP
ftr-390	412	36	an	an	DET
ftr-390	412	37	important	important	ADJ
ftr-390	412	38	case	case	NOUN
ftr-390	412	39	last	last	ADJ
ftr-390	412	40	year	year	NOUN
ftr-390	412	41	,	,	PUNCT
ftr-390	412	42	the	the	DET
ftr-390	412	43	ecj	ecj	NOUN
ftr-390	412	44	held	hold	VERB
ftr-390	412	45	that	that	SCONJ
ftr-390	412	46	the	the	DET
ftr-390	412	47	ec	ec	PROPN
ftr-390	412	48	treaty	treaty	NOUN
ftr-390	412	49	does	do	AUX
ftr-390	412	50	not	not	PART
ftr-390	412	51	require	require	VERB
ftr-390	412	52	member	member	NOUN
ftr-390	412	53	states	state	NOUN
ftr-390	412	54	to	to	PART
ftr-390	412	55	relieve	relieve	VERB
ftr-390	412	56	double	double	ADJ
ftr-390	412	57	taxation	taxation	NOUN
ftr-390	412	58	on	on	ADP
ftr-390	412	59	intra	intra	ADJ
ftr-390	412	60	-	-	ADJ
ftr-390	412	61	community	community	NOUN
ftr-390	412	62	income.82	income.82	NOUN
ftr-390	412	63	interestingly	interestingly	ADV
ftr-390	412	64	,	,	PUNCT
ftr-390	412	65	both	both	CCONJ
ftr-390	412	66	the	the	DET
ftr-390	412	67	supreme	supreme	PROPN
ftr-390	412	68	court	court	PROPN
ftr-390	412	69	and	and	CCONJ
ftr-390	412	70	the	the	DET
ftr-390	412	71	ecj	ecj	NOUN
ftr-390	412	72	have	have	AUX
ftr-390	412	73	considered	consider	VERB
ftr-390	412	74	the	the	DET
ftr-390	412	75	constitutional	constitutional	ADJ
ftr-390	412	76	status	status	NOUN
ftr-390	412	77	of	of	ADP
ftr-390	412	78	personal	personal	ADJ
ftr-390	412	79	tax	tax	NOUN
ftr-390	412	80	benefits	benefit	NOUN
ftr-390	412	81	.	.	PUNCT
ftr-390	413	1	in	in	ADP
ftr-390	413	2	the	the	DET
ftr-390	413	3	united	united	PROPN
ftr-390	413	4	states	states	PROPN
ftr-390	413	5	,	,	PUNCT
ftr-390	413	6	it	it	PRON
ftr-390	413	7	is	be	AUX
ftr-390	413	8	unlawfully	unlawfully	ADV
ftr-390	413	9	discriminatory	discriminatory	ADJ
ftr-390	413	10	for	for	SCONJ
ftr-390	413	11	a	a	DET
ftr-390	413	12	host	host	NOUN
ftr-390	413	13	state	state	NOUN
ftr-390	413	14	to	to	PART
ftr-390	413	15	categorically	categorically	ADV
ftr-390	413	16	deny	deny	VERB
ftr-390	413	17	nonresidents	nonresident	NOUN
ftr-390	413	18	a	a	DET
ftr-390	413	19	variety	variety	NOUN
ftr-390	413	20	of	of	ADP
ftr-390	413	21	personal	personal	ADJ
ftr-390	413	22	tax	tax	NOUN
ftr-390	413	23	benefits	benefit	NOUN
ftr-390	413	24	granted	grant	VERB
ftr-390	413	25	to	to	ADP
ftr-390	413	26	resident	resident	ADJ
ftr-390	413	27	taxpayers	taxpayer	NOUN
ftr-390	413	28	,	,	PUNCT
ftr-390	413	29	including	include	VERB
ftr-390	413	30	personal	personal	ADJ
ftr-390	413	31	exemptions	exemption	NOUN
ftr-390	413	32	and	and	CCONJ
ftr-390	413	33	certain	certain	ADJ
ftr-390	413	34	personal	personal	ADJ
ftr-390	413	35	deductions	deduction	NOUN
ftr-390	413	36	.	.	PUNCT
ftr-390	414	1	83	83	NUM
ftr-390	414	2	although	although	SCONJ
ftr-390	414	3	a	a	DET
ftr-390	414	4	host	host	NOUN
ftr-390	414	5	state	state	NOUN
ftr-390	414	6	may	may	AUX
ftr-390	414	7	deny	deny	VERB
ftr-390	414	8	76	76	NUM
ftr-390	414	9	.	.	PUNCT
ftr-390	415	1	see	see	VERB
ftr-390	415	2	shaviro	shaviro	NOUN
ftr-390	415	3	,	,	PUNCT
ftr-390	415	4	supra	supra	PROPN
ftr-390	415	5	note	note	NOUN
ftr-390	415	6	16	16	NUM
ftr-390	415	7	.	.	PUNCT
ftr-390	416	1	77	77	NUM
ftr-390	416	2	.	.	PUNCT
ftr-390	417	1	for	for	ADP
ftr-390	417	2	more	more	ADJ
ftr-390	417	3	on	on	ADP
ftr-390	417	4	u.s	u.s	PROPN
ftr-390	417	5	.	.	PROPN
ftr-390	417	6	state	state	PROPN
ftr-390	417	7	taxation	taxation	PROPN
ftr-390	417	8	,	,	PUNCT
ftr-390	417	9	see	see	VERB
ftr-390	417	10	hellerstein	hellerstein	NOUN
ftr-390	417	11	&	&	CCONJ
ftr-390	417	12	hellerstein	hellerstein	PROPN
ftr-390	417	13	,	,	PUNCT
ftr-390	417	14	supra	supra	PROPN
ftr-390	417	15	note	note	PROPN
ftr-390	417	16	21	21	NUM
ftr-390	417	17	,	,	PUNCT
ftr-390	417	18	20	20	NUM
ftr-390	417	19	.	.	X
ftr-390	418	1	78	78	NUM
ftr-390	418	2	.	.	PUNCT
ftr-390	419	1	see	see	VERB
ftr-390	419	2	i	i	PRON
ftr-390	419	3	d.	d.	PROPN
ftr-390	419	4	,	,	PUNCT
ftr-390	419	5	at	at	ADP
ftr-390	419	6	20.10	20.10	NUM
ftr-390	419	7	.	.	PUNCT
ftr-390	420	1	79	79	NUM
ftr-390	420	2	.	.	PUNCT
ftr-390	421	1	zelinsky	zelinsky	PROPN
ftr-390	421	2	v.	v.	ADP
ftr-390	421	3	tax	tax	NOUN
ftr-390	421	4	appeals	appeal	NOUN
ftr-390	421	5	tribunal	tribunal	NOUN
ftr-390	421	6	,	,	PUNCT
ftr-390	421	7	801	801	NUM
ftr-390	421	8	n.e.2d	n.e.2d	NOUN
ftr-390	421	9	840	840	NUM
ftr-390	421	10	(	(	PUNCT
ftr-390	421	11	2003	2003	NUM
ftr-390	421	12	)	)	PUNCT
ftr-390	421	13	,	,	PUNCT
ftr-390	421	14	cert	cert	PROPN
ftr-390	421	15	.	.	PUNCT
ftr-390	422	1	denied	deny	VERB
ftr-390	422	2	,	,	PUNCT
ftr-390	422	3	541	541	NUM
ftr-390	422	4	u.s	u.s	PROPN
ftr-390	422	5	.	.	PROPN
ftr-390	422	6	1009	1009	NUM
ftr-390	422	7	(	(	PUNCT
ftr-390	422	8	2004	2004	NUM
ftr-390	422	9	)	)	PUNCT
ftr-390	422	10	(	(	PUNCT
ftr-390	422	11	upholding	uphold	VERB
ftr-390	422	12	under	under	ADP
ftr-390	422	13	the	the	DET
ftr-390	422	14	dormant	dormant	PROPN
ftr-390	422	15	commerce	commerce	PROPN
ftr-390	422	16	clause	clause	PROPN
ftr-390	422	17	new	new	PROPN
ftr-390	422	18	york	york	PROPN
ftr-390	422	19	's	's	PART
ftr-390	422	20	rule	rule	NOUN
ftr-390	422	21	considering	consider	VERB
ftr-390	422	22	personal	personal	ADJ
ftr-390	422	23	services	service	NOUN
ftr-390	422	24	income	income	NOUN
ftr-390	422	25	to	to	PART
ftr-390	422	26	be	be	AUX
ftr-390	422	27	sourced	source	VERB
ftr-390	422	28	in	in	ADP
ftr-390	422	29	new	new	PROPN
ftr-390	422	30	york	york	PROPN
ftr-390	422	31	if	if	SCONJ
ftr-390	422	32	paid	pay	VERB
ftr-390	422	33	by	by	ADP
ftr-390	422	34	a	a	DET
ftr-390	422	35	new	new	PROPN
ftr-390	422	36	york	york	PROPN
ftr-390	422	37	employer	employer	NOUN
ftr-390	422	38	,	,	PUNCT
ftr-390	422	39	even	even	ADV
ftr-390	422	40	if	if	SCONJ
ftr-390	422	41	the	the	DET
ftr-390	422	42	services	service	NOUN
ftr-390	422	43	are	be	AUX
ftr-390	422	44	performed	perform	VERB
ftr-390	422	45	in	in	ADP
ftr-390	422	46	another	another	DET
ftr-390	422	47	state	state	NOUN
ftr-390	422	48	,	,	PUNCT
ftr-390	422	49	unless	unless	SCONJ
ftr-390	422	50	the	the	DET
ftr-390	422	51	services	service	NOUN
ftr-390	422	52	are	be	AUX
ftr-390	422	53	performed	perform	VERB
ftr-390	422	54	outside	outside	ADP
ftr-390	422	55	new	new	PROPN
ftr-390	422	56	york	york	PROPN
ftr-390	422	57	for	for	ADP
ftr-390	422	58	the	the	DET
ftr-390	422	59	convenience	convenience	NOUN
ftr-390	422	60	of	of	ADP
ftr-390	422	61	the	the	DET
ftr-390	422	62	employer	employer	NOUN
ftr-390	422	63	)	)	PUNCT
ftr-390	422	64	.	.	PUNCT
ftr-390	423	1	80	80	NUM
ftr-390	423	2	.	.	PUNCT
ftr-390	424	1	see	see	VERB
ftr-390	424	2	,	,	PUNCT
ftr-390	424	3	e.g.	e.g.	ADV
ftr-390	424	4	,	,	PUNCT
ftr-390	424	5	i	i	PRON
ftr-390	424	6	d.	d.	PROPN
ftr-390	424	7	81	81	NUM
ftr-390	424	8	.	.	PUNCT
ftr-390	425	1	in	in	ADP
ftr-390	425	2	contrast	contrast	NOUN
ftr-390	425	3	,	,	PUNCT
ftr-390	425	4	the	the	DET
ftr-390	425	5	u.s	u.s	PROPN
ftr-390	425	6	.	.	PROPN
ftr-390	425	7	states	state	NOUN
ftr-390	425	8	do	do	AUX
ftr-390	425	9	not	not	PART
ftr-390	425	10	employ	employ	VERB
ftr-390	425	11	treaties	treaty	NOUN
ftr-390	425	12	to	to	PART
ftr-390	425	13	relieve	relieve	VERB
ftr-390	425	14	double	double	ADJ
ftr-390	425	15	taxation	taxation	NOUN
ftr-390	425	16	.	.	PUNCT
ftr-390	426	1	82	82	NUM
ftr-390	426	2	.	.	PUNCT
ftr-390	426	3	case	case	NOUN
ftr-390	426	4	c-513/04	c-513/04	NOUN
ftr-390	426	5	,	,	PUNCT
ftr-390	426	6	kerckhaert	kerckhaert	PROPN
ftr-390	426	7	&	&	CCONJ
ftr-390	426	8	morres	morres	PROPN
ftr-390	426	9	v.	v.	PROPN
ftr-390	426	10	staat	staat	PROPN
ftr-390	426	11	,	,	PUNCT
ftr-390	426	12	2006	2006	NUM
ftr-390	426	13	e.c.r	e.c.r	X
ftr-390	426	14	.	.	PUNCT
ftr-390	427	1	1	1	NUM
ftr-390	427	2	-	-	SYM
ftr-390	427	3	10967	10967	NUM
ftr-390	427	4	.	.	PUNCT
ftr-390	428	1	83	83	NUM
ftr-390	428	2	.	.	PUNCT
ftr-390	429	1	travis	travis	PROPN
ftr-390	429	2	v.	v.	PROPN
ftr-390	429	3	yale	yale	PROPN
ftr-390	429	4	&	&	CCONJ
ftr-390	429	5	towne	towne	PROPN
ftr-390	429	6	mfg	mfg	PROPN
ftr-390	429	7	.	.	PROPN
ftr-390	429	8	co.	co.	PROPN
ftr-390	429	9	,	,	PUNCT
ftr-390	429	10	252	252	NUM
ftr-390	429	11	u.s	u.s	PROPN
ftr-390	429	12	.	.	PROPN
ftr-390	429	13	60	60	NUM
ftr-390	429	14	(	(	PUNCT
ftr-390	429	15	1920	1920	NUM
ftr-390	429	16	)	)	PUNCT
ftr-390	429	17	(	(	PUNCT
ftr-390	429	18	personal	personal	ADJ
ftr-390	429	19	exemption	exemption	NOUN
ftr-390	429	20	)	)	PUNCT
ftr-390	429	21	.	.	PUNCT
ftr-390	430	1	2007	2007	NUM
ftr-390	430	2	]	]	PUNCT
ftr-390	430	3	florida	florida	PROPN
ftr-390	430	4	tax	tax	PROPN
ftr-390	430	5	review	review	NOUN
ftr-390	430	6	nonresidents	nonresident	VERB
ftr-390	430	7	deductions	deduction	NOUN
ftr-390	430	8	for	for	ADP
ftr-390	430	9	most	most	ADJ
ftr-390	430	10	personal	personal	ADJ
ftr-390	430	11	expenses	expense	NOUN
ftr-390	430	12	,	,	PUNCT
ftr-390	430	13	particularly	particularly	ADV
ftr-390	430	14	those	those	PRON
ftr-390	430	15	that	that	PRON
ftr-390	430	16	have	have	VERB
ftr-390	430	17	a	a	DET
ftr-390	430	18	special	special	ADJ
ftr-390	430	19	nexus	nexus	NOUN
ftr-390	430	20	with	with	ADP
ftr-390	430	21	another	another	DET
ftr-390	430	22	state	state	NOUN
ftr-390	430	23	,	,	PUNCT
ftr-390	430	24	a	a	DET
ftr-390	430	25	host	host	NOUN
ftr-390	430	26	state	state	NOUN
ftr-390	430	27	may	may	AUX
ftr-390	430	28	be	be	AUX
ftr-390	430	29	required	require	VERB
ftr-390	430	30	to	to	PART
ftr-390	430	31	allow	allow	VERB
ftr-390	430	32	nonresidents	nonresident	NOUN
ftr-390	430	33	to	to	PART
ftr-390	430	34	deduct	deduct	VERB
ftr-390	430	35	at	at	ADP
ftr-390	430	36	least	least	ADJ
ftr-390	430	37	a	a	DET
ftr-390	430	38	pro	pro	ADJ
ftr-390	430	39	rata	rata	ADJ
ftr-390	430	40	share	share	NOUN
ftr-390	430	41	of	of	ADP
ftr-390	430	42	personal	personal	ADJ
ftr-390	430	43	expenses	expense	NOUN
ftr-390	430	44	that	that	PRON
ftr-390	430	45	lack	lack	VERB
ftr-390	430	46	nexus	nexus	NOUN
ftr-390	430	47	with	with	ADP
ftr-390	430	48	another	another	DET
ftr-390	430	49	state	state	NOUN
ftr-390	430	50	.	.	PUNCT
ftr-390	430	51	'	'	PUNCT
ftr-390	431	1	the	the	DET
ftr-390	431	2	court	court	NOUN
ftr-390	431	3	's	's	PART
ftr-390	431	4	rulings	ruling	NOUN
ftr-390	431	5	in	in	ADP
ftr-390	431	6	this	this	DET
ftr-390	431	7	area	area	NOUN
ftr-390	431	8	have	have	VERB
ftr-390	431	9	curious	curious	ADJ
ftr-390	431	10	implications	implication	NOUN
ftr-390	431	11	.	.	PUNCT
ftr-390	432	1	for	for	ADP
ftr-390	432	2	example	example	NOUN
ftr-390	432	3	,	,	PUNCT
ftr-390	432	4	home	home	NOUN
ftr-390	432	5	mortgage	mortgage	NOUN
ftr-390	432	6	interest	interest	NOUN
ftr-390	432	7	has	have	VERB
ftr-390	432	8	geographic	geographic	ADJ
ftr-390	432	9	nexus	nexus	NOUN
ftr-390	432	10	with	with	ADP
ftr-390	432	11	the	the	DET
ftr-390	432	12	state	state	NOUN
ftr-390	432	13	wherein	wherein	SCONJ
ftr-390	432	14	the	the	DET
ftr-390	432	15	home	home	NOUN
ftr-390	432	16	is	be	AUX
ftr-390	432	17	located	locate	VERB
ftr-390	432	18	,	,	PUNCT
ftr-390	432	19	so	so	CCONJ
ftr-390	432	20	a	a	DET
ftr-390	432	21	host	host	NOUN
ftr-390	432	22	state	state	NOUN
ftr-390	432	23	would	would	AUX
ftr-390	432	24	not	not	PART
ftr-390	432	25	have	have	VERB
ftr-390	432	26	to	to	PART
ftr-390	432	27	allow	allow	VERB
ftr-390	432	28	a	a	DET
ftr-390	432	29	nonresident	nonresident	ADJ
ftr-390	432	30	taxpayer	taxpayer	NOUN
ftr-390	432	31	a	a	DET
ftr-390	432	32	mortgage	mortgage	NOUN
ftr-390	432	33	interest	interest	NOUN
ftr-390	432	34	deduction	deduction	NOUN
ftr-390	432	35	for	for	ADP
ftr-390	432	36	a	a	DET
ftr-390	432	37	home	home	NOUN
ftr-390	432	38	located	locate	VERB
ftr-390	432	39	in	in	ADP
ftr-390	432	40	another	another	DET
ftr-390	432	41	state	state	NOUN
ftr-390	432	42	,	,	PUNCT
ftr-390	432	43	even	even	ADV
ftr-390	432	44	if	if	SCONJ
ftr-390	432	45	it	it	PRON
ftr-390	432	46	allows	allow	VERB
ftr-390	432	47	its	its	PRON
ftr-390	432	48	own	own	ADJ
ftr-390	432	49	residents	resident	NOUN
ftr-390	432	50	to	to	PART
ftr-390	432	51	deduct	deduct	VERB
ftr-390	432	52	their	their	PRON
ftr-390	432	53	mortgage	mortgage	NOUN
ftr-390	432	54	interest	interest	NOUN
ftr-390	432	55	.	.	PUNCT
ftr-390	433	1	however	however	ADV
ftr-390	433	2	,	,	PUNCT
ftr-390	433	3	the	the	DET
ftr-390	433	4	court	court	NOUN
ftr-390	433	5	has	have	AUX
ftr-390	433	6	held	hold	VERB
ftr-390	433	7	that	that	SCONJ
ftr-390	433	8	since	since	SCONJ
ftr-390	433	9	alimony	alimony	NOUN
ftr-390	433	10	has	have	VERB
ftr-390	433	11	no	no	DET
ftr-390	433	12	special	special	ADJ
ftr-390	433	13	nexus	nexus	NOUN
ftr-390	433	14	with	with	ADP
ftr-390	433	15	any	any	DET
ftr-390	433	16	state	state	NOUN
ftr-390	433	17	,	,	PUNCT
ftr-390	433	18	a	a	DET
ftr-390	433	19	host	host	NOUN
ftr-390	433	20	state	state	NOUN
ftr-390	433	21	that	that	PRON
ftr-390	433	22	allows	allow	VERB
ftr-390	433	23	a	a	DET
ftr-390	433	24	resident	resident	NOUN
ftr-390	433	25	to	to	PART
ftr-390	433	26	deduct	deduct	VERB
ftr-390	433	27	alimony	alimony	NOUN
ftr-390	433	28	can	can	AUX
ftr-390	433	29	not	not	PART
ftr-390	433	30	categorically	categorically	ADV
ftr-390	433	31	deny	deny	VERB
ftr-390	433	32	a	a	DET
ftr-390	433	33	nonresident	nonresident	ADJ
ftr-390	433	34	pro	pro	ADJ
ftr-390	433	35	rata	rata	ADJ
ftr-390	433	36	alimony	alimony	NOUN
ftr-390	433	37	deductions	deduction	NOUN
ftr-390	433	38	.	.	PUNCT
ftr-390	433	39	"	"	PUNCT
ftr-390	434	1	as	as	ADP
ftr-390	434	2	a	a	DET
ftr-390	434	3	result	result	NOUN
ftr-390	434	4	of	of	ADP
ftr-390	434	5	the	the	DET
ftr-390	434	6	approach	approach	NOUN
ftr-390	434	7	to	to	ADP
ftr-390	434	8	personal	personal	ADJ
ftr-390	434	9	expenses	expense	NOUN
ftr-390	434	10	taken	take	VERB
ftr-390	434	11	by	by	ADP
ftr-390	434	12	the	the	DET
ftr-390	434	13	supreme	supreme	PROPN
ftr-390	434	14	court	court	PROPN
ftr-390	434	15	,	,	PUNCT
ftr-390	434	16	u.s	u.s	PROPN
ftr-390	434	17	.	.	PROPN
ftr-390	434	18	states	state	NOUN
ftr-390	434	19	generally	generally	ADV
ftr-390	434	20	follow	follow	VERB
ftr-390	434	21	what	what	PRON
ftr-390	434	22	in	in	ADP
ftr-390	434	23	europe	europe	PROPN
ftr-390	434	24	has	have	AUX
ftr-390	434	25	been	be	AUX
ftr-390	434	26	called	call	VERB
ftr-390	434	27	the	the	DET
ftr-390	434	28	"	"	PUNCT
ftr-390	434	29	proportionality	proportionality	NOUN
ftr-390	434	30	method	method	NOUN
ftr-390	434	31	;	;	PUNCT
ftr-390	434	32	"	"	PUNCT
ftr-390	434	33	they	they	PRON
ftr-390	434	34	allow	allow	VERB
ftr-390	434	35	nonresidents	nonresident	NOUN
ftr-390	434	36	to	to	PART
ftr-390	434	37	deduct	deduct	VERB
ftr-390	434	38	personal	personal	ADJ
ftr-390	434	39	expenses	expense	NOUN
ftr-390	434	40	in	in	ADP
ftr-390	434	41	proportion	proportion	NOUN
ftr-390	434	42	to	to	ADP
ftr-390	434	43	their	their	PRON
ftr-390	434	44	host	host	NOUN
ftr-390	434	45	state	state	NOUN
ftr-390	434	46	income	income	NOUN
ftr-390	434	47	.	.	PUNCT
ftr-390	435	1	6	6	NUM
ftr-390	435	2	in	in	ADP
ftr-390	435	3	contrast	contrast	NOUN
ftr-390	435	4	,	,	PUNCT
ftr-390	435	5	in	in	ADP
ftr-390	435	6	the	the	DET
ftr-390	435	7	landmark	landmark	NOUN
ftr-390	435	8	schumacker	schumacker	PROPN
ftr-390	435	9	case	case	NOUN
ftr-390	435	10	,	,	PUNCT
ftr-390	435	11	the	the	DET
ftr-390	435	12	ecj	ecj	NOUN
ftr-390	435	13	placed	place	VERB
ftr-390	435	14	the	the	DET
ftr-390	435	15	onus	onus	NOUN
ftr-390	435	16	to	to	PART
ftr-390	435	17	account	account	VERB
ftr-390	435	18	for	for	ADP
ftr-390	435	19	personal	personal	ADJ
ftr-390	435	20	expenses	expense	NOUN
ftr-390	435	21	primarily	primarily	ADV
ftr-390	435	22	on	on	ADP
ftr-390	435	23	the	the	DET
ftr-390	435	24	taxpayer	taxpayer	NOUN
ftr-390	435	25	's	's	PART
ftr-390	435	26	home	home	NOUN
ftr-390	435	27	state	state	NOUN
ftr-390	435	28	by	by	ADP
ftr-390	435	29	holding	hold	VERB
ftr-390	435	30	that	that	SCONJ
ftr-390	435	31	a	a	DET
ftr-390	435	32	host	host	NOUN
ftr-390	435	33	state	state	NOUN
ftr-390	435	34	need	need	AUX
ftr-390	435	35	only	only	ADV
ftr-390	435	36	account	account	VERB
ftr-390	435	37	for	for	ADP
ftr-390	435	38	personal	personal	ADJ
ftr-390	435	39	expenses	expense	NOUN
ftr-390	435	40	if	if	SCONJ
ftr-390	435	41	the	the	DET
ftr-390	435	42	home	home	NOUN
ftr-390	435	43	state	state	NOUN
ftr-390	435	44	is	be	AUX
ftr-390	435	45	unable	unable	ADJ
ftr-390	435	46	to	to	PART
ftr-390	435	47	do	do	VERB
ftr-390	435	48	so	so	ADV
ftr-390	435	49	,	,	PUNCT
ftr-390	435	50	for	for	ADP
ftr-390	435	51	example	example	NOUN
ftr-390	435	52	because	because	SCONJ
ftr-390	435	53	the	the	DET
ftr-390	435	54	taxpayer	taxpayer	NOUN
ftr-390	435	55	has	have	VERB
ftr-390	435	56	no	no	DET
ftr-390	435	57	taxable	taxable	ADJ
ftr-390	435	58	income	income	NOUN
ftr-390	435	59	in	in	ADP
ftr-390	435	60	his	his	PRON
ftr-390	435	61	or	or	CCONJ
ftr-390	435	62	her	her	PRON
ftr-390	435	63	home	home	NOUN
ftr-390	435	64	state	state	NOUN
ftr-390	435	65	.	.	PUNCT
ftr-390	436	1	7	7	NUM
ftr-390	436	2	this	this	DET
ftr-390	436	3	approach	approach	NOUN
ftr-390	436	4	by	by	ADP
ftr-390	436	5	the	the	DET
ftr-390	436	6	ecj	ecj	PROPN
ftr-390	436	7	has	have	AUX
ftr-390	436	8	led	lead	VERB
ftr-390	436	9	to	to	ADP
ftr-390	436	10	the	the	DET
ftr-390	436	11	widespread	widespread	ADJ
ftr-390	436	12	adoption	adoption	NOUN
ftr-390	436	13	of	of	ADP
ftr-390	436	14	so	so	ADV
ftr-390	436	15	-	-	PUNCT
ftr-390	436	16	called	call	VERB
ftr-390	436	17	"	"	PUNCT
ftr-390	436	18	schumacker	schumacker	NOUN
ftr-390	436	19	-	-	PUNCT
ftr-390	436	20	rules	rule	NOUN
ftr-390	436	21	,	,	PUNCT
ftr-390	436	22	"	"	PUNCT
ftr-390	436	23	under	under	ADP
ftr-390	436	24	which	which	PRON
ftr-390	436	25	host	host	NOUN
ftr-390	436	26	states	state	NOUN
ftr-390	436	27	deny	deny	VERB
ftr-390	436	28	nonresidents	nonresident	NOUN
ftr-390	436	29	all	all	DET
ftr-390	436	30	personal	personal	ADJ
ftr-390	436	31	expenses	expense	NOUN
ftr-390	436	32	,	,	PUNCT
ftr-390	436	33	unless	unless	SCONJ
ftr-390	436	34	the	the	DET
ftr-390	436	35	nonresident	nonresident	NOUN
ftr-390	436	36	's	's	PART
ftr-390	436	37	income	income	NOUN
ftr-390	436	38	in	in	ADP
ftr-390	436	39	the	the	DET
ftr-390	436	40	host	host	NOUN
ftr-390	436	41	state	state	NOUN
ftr-390	436	42	exceeds	exceed	VERB
ftr-390	436	43	a	a	DET
ftr-390	436	44	high	high	ADJ
ftr-390	436	45	statutory	statutory	ADJ
ftr-390	436	46	threshold.8	threshold.8	PROPN
ftr-390	436	47	when	when	SCONJ
ftr-390	436	48	functioning	function	VERB
ftr-390	436	49	optimally	optimally	ADV
ftr-390	436	50	,	,	PUNCT
ftr-390	436	51	both	both	CCONJ
ftr-390	436	52	the	the	DET
ftr-390	436	53	u.s	u.s	PROPN
ftr-390	436	54	.	.	PROPN
ftr-390	436	55	proportionality	proportionality	NOUN
ftr-390	436	56	method	method	NOUN
ftr-390	436	57	and	and	CCONJ
ftr-390	436	58	the	the	DET
ftr-390	436	59	eu	eu	PROPN
ftr-390	436	60	schumacker	schumacker	PROPN
ftr-390	436	61	method	method	NOUN
ftr-390	436	62	should	should	AUX
ftr-390	436	63	result	result	VERB
ftr-390	436	64	in	in	ADP
ftr-390	436	65	entitlement	entitlement	NOUN
ftr-390	436	66	to	to	ADP
ftr-390	436	67	a	a	DET
ftr-390	436	68	full	full	ADJ
ftr-390	436	69	complement	complement	NOUN
ftr-390	436	70	of	of	ADP
ftr-390	436	71	personal	personal	ADJ
ftr-390	436	72	tax	tax	NOUN
ftr-390	436	73	benefits	benefit	NOUN
ftr-390	436	74	,	,	PUNCT
ftr-390	436	75	9	9	NUM
ftr-390	437	1	but	but	CCONJ
ftr-390	437	2	it	it	PRON
ftr-390	437	3	is	be	AUX
ftr-390	437	4	interesting	interesting	ADJ
ftr-390	437	5	to	to	PART
ftr-390	437	6	see	see	VERB
ftr-390	437	7	how	how	SCONJ
ftr-390	437	8	differences	difference	NOUN
ftr-390	437	9	in	in	ADP
ftr-390	437	10	judicial	judicial	ADJ
ftr-390	437	11	approaches	approach	NOUN
ftr-390	437	12	influenced	influence	VERB
ftr-390	437	13	legislative	legislative	ADJ
ftr-390	437	14	solutions	solution	NOUN
ftr-390	437	15	to	to	ADP
ftr-390	437	16	a	a	DET
ftr-390	437	17	tax	tax	NOUN
ftr-390	437	18	problem	problem	NOUN
ftr-390	437	19	common	common	ADJ
ftr-390	437	20	to	to	ADP
ftr-390	437	21	the	the	DET
ftr-390	437	22	united	united	PROPN
ftr-390	437	23	states	states	PROPN
ftr-390	437	24	and	and	CCONJ
ftr-390	437	25	the	the	DET
ftr-390	437	26	european	european	PROPN
ftr-390	437	27	union	union	PROPN
ftr-390	437	28	.	.	PUNCT
ftr-390	438	1	in	in	ADP
ftr-390	438	2	both	both	DET
ftr-390	438	3	common	common	ADJ
ftr-390	438	4	markets	market	NOUN
ftr-390	438	5	,	,	PUNCT
ftr-390	438	6	if	if	SCONJ
ftr-390	438	7	greater	great	ADJ
ftr-390	438	8	tax	tax	NOUN
ftr-390	438	9	harmonization	harmonization	NOUN
ftr-390	438	10	is	be	AUX
ftr-390	438	11	desired	desire	VERB
ftr-390	438	12	,	,	PUNCT
ftr-390	438	13	for	for	ADP
ftr-390	438	14	example	example	NOUN
ftr-390	438	15	,	,	PUNCT
ftr-390	438	16	to	to	PART
ftr-390	438	17	reduce	reduce	VERB
ftr-390	438	18	compliance	compliance	NOUN
ftr-390	438	19	costs	cost	NOUN
ftr-390	438	20	and	and	CCONJ
ftr-390	438	21	locational	locational	ADJ
ftr-390	438	22	distortions	distortion	NOUN
ftr-390	438	23	or	or	CCONJ
ftr-390	438	24	to	to	PART
ftr-390	438	25	reduce	reduce	VERB
ftr-390	438	26	the	the	DET
ftr-390	438	27	84	84	NUM
ftr-390	438	28	.	.	PUNCT
ftr-390	439	1	see	see	VERB
ftr-390	439	2	lunding	lunde	VERB
ftr-390	439	3	v.	v.	ADP
ftr-390	439	4	new	new	PROPN
ftr-390	439	5	york	york	PROPN
ftr-390	439	6	tax	tax	PROPN
ftr-390	439	7	appeals	appeal	NOUN
ftr-390	439	8	tribunal	tribunal	NOUN
ftr-390	439	9	,	,	PUNCT
ftr-390	439	10	522	522	NUM
ftr-390	439	11	u.s	u.s	PROPN
ftr-390	439	12	.	.	PROPN
ftr-390	439	13	287	287	NUM
ftr-390	439	14	(	(	PUNCT
ftr-390	439	15	1998	1998	NUM
ftr-390	439	16	)	)	PUNCT
ftr-390	439	17	(	(	PUNCT
ftr-390	439	18	alimony	alimony	NOUN
ftr-390	439	19	)	)	PUNCT
ftr-390	439	20	.	.	PUNCT
ftr-390	440	1	85	85	NUM
ftr-390	440	2	.	.	PUNCT
ftr-390	441	1	i	i	PRON
ftr-390	441	2	d.	d.	PROPN
ftr-390	441	3	86	86	NUM
ftr-390	441	4	.	.	PUNCT
ftr-390	442	1	hellerstein	hellerstein	PROPN
ftr-390	442	2	&	&	CCONJ
ftr-390	442	3	hellerstein	hellerstein	PROPN
ftr-390	442	4	,	,	PUNCT
ftr-390	442	5	supra	supra	PROPN
ftr-390	442	6	note	note	PROPN
ftr-390	442	7	21	21	NUM
ftr-390	442	8	,	,	PUNCT
ftr-390	442	9	20.06[2	20.06[2	NUM
ftr-390	442	10	]	]	X
ftr-390	443	1	[	[	X
ftr-390	443	2	b	b	X
ftr-390	443	3	]	]	X
ftr-390	443	4	.	.	PUNCT
ftr-390	444	1	"	"	PUNCT
ftr-390	444	2	proportionality	proportionality	NOUN
ftr-390	444	3	"	"	PUNCT
ftr-390	444	4	is	be	AUX
ftr-390	444	5	a	a	DET
ftr-390	444	6	term	term	NOUN
ftr-390	444	7	used	use	VERB
ftr-390	444	8	in	in	ADP
ftr-390	444	9	the	the	DET
ftr-390	444	10	european	european	ADJ
ftr-390	444	11	tax	tax	NOUN
ftr-390	444	12	context	context	NOUN
ftr-390	444	13	.	.	PUNCT
ftr-390	445	1	see	see	VERB
ftr-390	445	2	,	,	PUNCT
ftr-390	445	3	e.g.	e.g.	ADV
ftr-390	445	4	,	,	PUNCT
ftr-390	445	5	case	case	NOUN
ftr-390	445	6	c-385/00	c-385/00	ADJ
ftr-390	445	7	,	,	PUNCT
ftr-390	445	8	de	de	X
ftr-390	445	9	groot	groot	X
ftr-390	445	10	v.	v.	PROPN
ftr-390	445	11	staatssecretaris	staatssecretaris	PROPN
ftr-390	445	12	van	van	PROPN
ftr-390	445	13	financien	financien	PROPN
ftr-390	445	14	,	,	PUNCT
ftr-390	445	15	2002	2002	NUM
ftr-390	445	16	e.c.r	e.c.r	ADJ
ftr-390	445	17	.	.	PUNCT
ftr-390	446	1	1	1	NUM
ftr-390	446	2	-	-	SYM
ftr-390	446	3	11819	11819	NUM
ftr-390	446	4	(	(	PUNCT
ftr-390	446	5	holding	hold	VERB
ftr-390	446	6	that	that	SCONJ
ftr-390	446	7	the	the	DET
ftr-390	446	8	netherlands	netherlands	PROPN
ftr-390	446	9	discriminated	discriminate	VERB
ftr-390	446	10	when	when	SCONJ
ftr-390	446	11	it	it	PRON
ftr-390	446	12	denied	deny	VERB
ftr-390	446	13	personal	personal	ADJ
ftr-390	446	14	tax	tax	NOUN
ftr-390	446	15	relief	relief	NOUN
ftr-390	446	16	in	in	ADP
ftr-390	446	17	proportion	proportion	NOUN
ftr-390	446	18	to	to	ADP
ftr-390	446	19	residents	resident	NOUN
ftr-390	446	20	'	'	PART
ftr-390	446	21	exempt	exempt	ADJ
ftr-390	446	22	foreign	foreign	ADJ
ftr-390	446	23	-	-	PUNCT
ftr-390	446	24	source	source	NOUN
ftr-390	446	25	income	income	NOUN
ftr-390	446	26	)	)	PUNCT
ftr-390	446	27	.	.	PUNCT
ftr-390	447	1	87	87	NUM
ftr-390	447	2	.	.	PUNCT
ftr-390	448	1	case	case	NOUN
ftr-390	448	2	c-279/93	c-279/93	PROPN
ftr-390	448	3	,	,	PUNCT
ftr-390	448	4	finanzamt	finanzamt	VERB
ftr-390	448	5	kdln	kdln	PROPN
ftr-390	448	6	-	-	PUNCT
ftr-390	448	7	altstadt	altstadt	PROPN
ftr-390	448	8	v.	v.	PROPN
ftr-390	448	9	schumacker	schumacker	PROPN
ftr-390	448	10	,	,	PUNCT
ftr-390	448	11	1995	1995	NUM
ftr-390	448	12	e.c.r	e.c.r	X
ftr-390	448	13	.	.	PUNCT
ftr-390	449	1	i225	i225	NUM
ftr-390	449	2	.	.	PROPN
ftr-390	450	1	88	88	NUM
ftr-390	450	2	.	.	PUNCT
ftr-390	451	1	the	the	DET
ftr-390	451	2	income	income	NOUN
ftr-390	451	3	threshold	threshold	NOUN
ftr-390	451	4	may	may	AUX
ftr-390	451	5	be	be	AUX
ftr-390	451	6	expressed	express	VERB
ftr-390	451	7	as	as	ADP
ftr-390	451	8	a	a	DET
ftr-390	451	9	percentage	percentage	NOUN
ftr-390	451	10	of	of	ADP
ftr-390	451	11	the	the	DET
ftr-390	451	12	taxpayer	taxpayer	NOUN
ftr-390	451	13	's	's	PART
ftr-390	451	14	overall	overall	ADJ
ftr-390	451	15	income	income	NOUN
ftr-390	451	16	(	(	PUNCT
ftr-390	451	17	e.g.	e.g.	ADV
ftr-390	451	18	,	,	PUNCT
ftr-390	451	19	at	at	ADV
ftr-390	451	20	least	least	ADV
ftr-390	451	21	90	90	NUM
ftr-390	451	22	%	%	NOUN
ftr-390	451	23	of	of	ADP
ftr-390	451	24	the	the	DET
ftr-390	451	25	taxpayer	taxpayer	NOUN
ftr-390	451	26	's	's	PART
ftr-390	451	27	overall	overall	ADJ
ftr-390	451	28	income	income	NOUN
ftr-390	451	29	)	)	PUNCT
ftr-390	451	30	,	,	PUNCT
ftr-390	451	31	or	or	CCONJ
ftr-390	451	32	a	a	DET
ftr-390	451	33	dollar	dollar	NOUN
ftr-390	451	34	amount	amount	NOUN
ftr-390	451	35	,	,	PUNCT
ftr-390	451	36	or	or	CCONJ
ftr-390	451	37	both	both	PRON
ftr-390	451	38	.	.	PUNCT
ftr-390	452	1	see	see	VERB
ftr-390	452	2	,	,	PUNCT
ftr-390	452	3	e.g.	e.g.	ADV
ftr-390	452	4	,	,	PUNCT
ftr-390	452	5	case	case	NOUN
ftr-390	452	6	c-391/97	c-391/97	ADJ
ftr-390	452	7	,	,	PUNCT
ftr-390	452	8	gschwind	gschwind	NOUN
ftr-390	452	9	v.	v.	ADP
ftr-390	452	10	finanzamt	finanzamt	VERB
ftr-390	452	11	aachen	aachen	PROPN
ftr-390	452	12	-	-	PUNCT
ftr-390	452	13	aubenstadt	aubenstadt	ADJ
ftr-390	452	14	,	,	PUNCT
ftr-390	452	15	1997	1997	NUM
ftr-390	452	16	e.c.r	e.c.r	ADJ
ftr-390	452	17	.	.	PUNCT
ftr-390	453	1	1	1	NUM
ftr-390	453	2	-	-	SYM
ftr-390	453	3	5451	5451	NUM
ftr-390	453	4	.	.	PUNCT
ftr-390	454	1	89	89	NUM
ftr-390	454	2	.	.	PUNCT
ftr-390	455	1	for	for	ADP
ftr-390	455	2	analysis	analysis	NOUN
ftr-390	455	3	of	of	ADP
ftr-390	455	4	when	when	SCONJ
ftr-390	455	5	these	these	DET
ftr-390	455	6	rules	rule	NOUN
ftr-390	455	7	break	break	VERB
ftr-390	455	8	down	down	ADP
ftr-390	455	9	,	,	PUNCT
ftr-390	455	10	see	see	VERB
ftr-390	455	11	ruth	ruth	PROPN
ftr-390	455	12	mason	mason	PROPN
ftr-390	455	13	,	,	PUNCT
ftr-390	455	14	connecticut	connecticut	PROPN
ftr-390	455	15	yankees	yankees	PROPN
ftr-390	455	16	&	&	CCONJ
ftr-390	455	17	the	the	DET
ftr-390	455	18	european	european	PROPN
ftr-390	455	19	court	court	PROPN
ftr-390	455	20	(	(	PUNCT
ftr-390	455	21	2007	2007	NUM
ftr-390	455	22	)	)	PUNCT
ftr-390	455	23	(	(	PUNCT
ftr-390	455	24	work	work	NOUN
ftr-390	455	25	-	-	PUNCT
ftr-390	455	26	in	in	ADP
ftr-390	455	27	-	-	PUNCT
ftr-390	455	28	progress	progress	NOUN
ftr-390	455	29	on	on	ADP
ftr-390	455	30	file	file	NOUN
ftr-390	455	31	with	with	ADP
ftr-390	455	32	author	author	NOUN
ftr-390	455	33	)	)	PUNCT
ftr-390	455	34	.	.	PUNCT
ftr-390	456	1	[	[	X
ftr-390	456	2	vol	vol	NOUN
ftr-390	456	3	8:7	8:7	NUM
ftr-390	456	4	common	common	ADJ
ftr-390	456	5	markets	market	NOUN
ftr-390	456	6	,	,	PUNCT
ftr-390	456	7	common	common	ADJ
ftr-390	456	8	tax	tax	NOUN
ftr-390	456	9	problems	problem	NOUN
ftr-390	456	10	likelihood	likelihood	VERB
ftr-390	456	11	of	of	ADP
ftr-390	456	12	unrelieved	unrelieved	ADJ
ftr-390	456	13	double	double	ADJ
ftr-390	456	14	taxation	taxation	NOUN
ftr-390	456	15	,	,	PUNCT
ftr-390	456	16	then	then	ADV
ftr-390	456	17	harmonization	harmonization	NOUN
ftr-390	456	18	must	must	AUX
ftr-390	456	19	be	be	AUX
ftr-390	456	20	accomplished	accomplish	VERB
ftr-390	456	21	through	through	ADP
ftr-390	456	22	the	the	DET
ftr-390	456	23	central	central	ADJ
ftr-390	456	24	legislature	legislature	NOUN
ftr-390	456	25	or	or	CCONJ
ftr-390	456	26	by	by	ADP
ftr-390	456	27	cooperation	cooperation	NOUN
ftr-390	456	28	among	among	ADP
ftr-390	456	29	the	the	DET
ftr-390	456	30	states	state	NOUN
ftr-390	456	31	.	.	PUNCT
ftr-390	457	1	the	the	DET
ftr-390	457	2	high	high	ADJ
ftr-390	457	3	courts	court	NOUN
ftr-390	457	4	of	of	ADP
ftr-390	457	5	both	both	DET
ftr-390	457	6	common	common	ADJ
ftr-390	457	7	markets	market	NOUN
ftr-390	457	8	have	have	AUX
ftr-390	457	9	made	make	VERB
ftr-390	457	10	it	it	PRON
ftr-390	457	11	clear	clear	ADJ
ftr-390	457	12	that	that	SCONJ
ftr-390	457	13	uniform	uniform	ADJ
ftr-390	457	14	rules	rule	NOUN
ftr-390	457	15	for	for	ADP
ftr-390	457	16	taxation	taxation	NOUN
ftr-390	457	17	and	and	CCONJ
ftr-390	457	18	for	for	ADP
ftr-390	457	19	relief	relief	NOUN
ftr-390	457	20	of	of	ADP
ftr-390	457	21	double	double	ADJ
ftr-390	457	22	taxation	taxation	NOUN
ftr-390	457	23	will	will	AUX
ftr-390	457	24	not	not	PART
ftr-390	457	25	be	be	AUX
ftr-390	457	26	imposed	impose	VERB
ftr-390	457	27	judicially.9	judicially.9	PROPN
ftr-390	457	28	"	"	PUNCT
ftr-390	457	29	c.	c.	NOUN
ftr-390	457	30	foreign	foreign	ADJ
ftr-390	457	31	tax	tax	NOUN
ftr-390	457	32	relations	relation	NOUN
ftr-390	457	33	the	the	DET
ftr-390	457	34	united	united	PROPN
ftr-390	457	35	states	states	PROPN
ftr-390	457	36	has	have	VERB
ftr-390	457	37	a	a	DET
ftr-390	457	38	true	true	ADJ
ftr-390	457	39	federal	federal	ADJ
ftr-390	457	40	fiscal	fiscal	ADJ
ftr-390	457	41	system	system	NOUN
ftr-390	457	42	.	.	PUNCT
ftr-390	458	1	long	long	ADV
ftr-390	458	2	-	-	PUNCT
ftr-390	458	3	standing	stand	VERB
ftr-390	458	4	debates	debate	NOUN
ftr-390	458	5	in	in	ADP
ftr-390	458	6	the	the	DET
ftr-390	458	7	united	united	PROPN
ftr-390	458	8	states	states	PROPN
ftr-390	458	9	concern	concern	NOUN
ftr-390	458	10	whether	whether	SCONJ
ftr-390	458	11	the	the	DET
ftr-390	458	12	federal	federal	ADJ
ftr-390	458	13	or	or	CCONJ
ftr-390	458	14	state	state	NOUN
ftr-390	458	15	government	government	NOUN
ftr-390	458	16	is	be	AUX
ftr-390	458	17	better	well	ADV
ftr-390	458	18	suited	suited	ADJ
ftr-390	458	19	to	to	PART
ftr-390	458	20	assess	assess	VERB
ftr-390	458	21	certain	certain	ADJ
ftr-390	458	22	taxes	taxis	NOUN
ftr-390	458	23	and	and	CCONJ
ftr-390	458	24	make	make	VERB
ftr-390	458	25	certain	certain	ADJ
ftr-390	458	26	expenditures	expenditure	NOUN
ftr-390	458	27	.	.	PUNCT
ftr-390	459	1	9	9	X
ftr-390	459	2	'	'	PUNCT
ftr-390	459	3	in	in	ADP
ftr-390	459	4	contrast	contrast	NOUN
ftr-390	459	5	,	,	PUNCT
ftr-390	459	6	due	due	ADP
ftr-390	459	7	to	to	ADP
ftr-390	459	8	the	the	DET
ftr-390	459	9	fact	fact	NOUN
ftr-390	459	10	that	that	SCONJ
ftr-390	459	11	the	the	DET
ftr-390	459	12	eu	eu	PROPN
ftr-390	459	13	central	central	ADJ
ftr-390	459	14	government	government	NOUN
ftr-390	459	15	largely	largely	ADV
ftr-390	459	16	lacks	lack	VERB
ftr-390	459	17	tax	tax	NOUN
ftr-390	459	18	powers	power	NOUN
ftr-390	459	19	and	and	CCONJ
ftr-390	459	20	has	have	VERB
ftr-390	459	21	a	a	DET
ftr-390	459	22	very	very	ADV
ftr-390	459	23	small	small	ADJ
ftr-390	459	24	budget	budget	NOUN
ftr-390	459	25	,	,	PUNCT
ftr-390	459	26	vertical	vertical	ADJ
ftr-390	459	27	federalism	federalism	NOUN
ftr-390	459	28	debates	debate	NOUN
ftr-390	459	29	in	in	ADP
ftr-390	459	30	the	the	DET
ftr-390	459	31	european	european	PROPN
ftr-390	459	32	union	union	PROPN
ftr-390	459	33	tend	tend	VERB
ftr-390	459	34	not	not	PART
ftr-390	459	35	to	to	PART
ftr-390	459	36	focus	focus	VERB
ftr-390	459	37	on	on	ADP
ftr-390	459	38	taxing	tax	VERB
ftr-390	459	39	and	and	CCONJ
ftr-390	459	40	spending	spending	NOUN
ftr-390	459	41	issues	issue	NOUN
ftr-390	459	42	.	.	PUNCT
ftr-390	460	1	instead	instead	ADV
ftr-390	460	2	,	,	PUNCT
ftr-390	460	3	the	the	DET
ftr-390	460	4	principal	principal	ADJ
ftr-390	460	5	vertical	vertical	ADJ
ftr-390	460	6	federalism	federalism	NOUN
ftr-390	460	7	issue	issue	NOUN
ftr-390	460	8	for	for	ADP
ftr-390	460	9	european	european	ADJ
ftr-390	460	10	taxation	taxation	PROPN
ftr-390	460	11	concerns	concern	VERB
ftr-390	460	12	tax	tax	NOUN
ftr-390	460	13	relations	relation	NOUN
ftr-390	460	14	with	with	ADP
ftr-390	460	15	third	third	ADJ
ftr-390	460	16	countries	country	NOUN
ftr-390	460	17	.	.	PUNCT
ftr-390	461	1	there	there	PRON
ftr-390	461	2	is	be	VERB
ftr-390	461	3	considerable	considerable	ADJ
ftr-390	461	4	debate	debate	NOUN
ftr-390	461	5	about	about	ADP
ftr-390	461	6	the	the	DET
ftr-390	461	7	scope	scope	NOUN
ftr-390	461	8	of	of	ADP
ftr-390	461	9	the	the	DET
ftr-390	461	10	european	european	PROPN
ftr-390	461	11	union	union	PROPN
ftr-390	461	12	's	's	PART
ftr-390	461	13	"	"	PUNCT
ftr-390	461	14	external	external	ADJ
ftr-390	461	15	tax	tax	NOUN
ftr-390	461	16	competence	competence	NOUN
ftr-390	461	17	,	,	PUNCT
ftr-390	461	18	"	"	PUNCT
ftr-390	461	19	its	its	PRON
ftr-390	461	20	ability	ability	NOUN
ftr-390	461	21	to	to	PART
ftr-390	461	22	negotiate	negotiate	VERB
ftr-390	461	23	tax	tax	NOUN
ftr-390	461	24	treaties	treaty	NOUN
ftr-390	461	25	and	and	CCONJ
ftr-390	461	26	other	other	ADJ
ftr-390	461	27	tax	tax	NOUN
ftr-390	461	28	agreements	agreement	NOUN
ftr-390	461	29	with	with	ADP
ftr-390	461	30	third	third	ADJ
ftr-390	461	31	countries	country	NOUN
ftr-390	461	32	.	.	PUNCT
ftr-390	462	1	although	although	SCONJ
ftr-390	462	2	it	it	PRON
ftr-390	462	3	is	be	AUX
ftr-390	462	4	clear	clear	ADJ
ftr-390	462	5	that	that	SCONJ
ftr-390	462	6	in	in	ADP
ftr-390	462	7	the	the	DET
ftr-390	462	8	united	united	PROPN
ftr-390	462	9	states	states	PROPN
ftr-390	462	10	the	the	DET
ftr-390	462	11	power	power	NOUN
ftr-390	462	12	to	to	PART
ftr-390	462	13	enter	enter	VERB
ftr-390	462	14	into	into	ADP
ftr-390	462	15	tax	tax	NOUN
ftr-390	462	16	treaties	treaty	NOUN
ftr-390	462	17	with	with	ADP
ftr-390	462	18	other	other	ADJ
ftr-390	462	19	countries	country	NOUN
ftr-390	462	20	belongs	belong	VERB
ftr-390	462	21	to	to	ADP
ftr-390	462	22	the	the	DET
ftr-390	462	23	federal	federal	ADJ
ftr-390	462	24	government	government	NOUN
ftr-390	462	25	,	,	PUNCT
ftr-390	462	26	questions	question	NOUN
ftr-390	462	27	arise	arise	VERB
ftr-390	462	28	over	over	ADP
ftr-390	462	29	the	the	DET
ftr-390	462	30	extent	extent	NOUN
ftr-390	462	31	to	to	PART
ftr-390	462	32	which	which	PRON
ftr-390	462	33	federal	federal	ADJ
ftr-390	462	34	tax	tax	NOUN
ftr-390	462	35	policy	policy	NOUN
ftr-390	462	36	and	and	CCONJ
ftr-390	462	37	foreign	foreign	ADJ
ftr-390	462	38	policy	policy	NOUN
ftr-390	462	39	limit	limit	NOUN
ftr-390	462	40	state	state	NOUN
ftr-390	462	41	tax	tax	NOUN
ftr-390	462	42	powers	power	NOUN
ftr-390	462	43	.	.	PUNCT
ftr-390	463	1	1	1	X
ftr-390	463	2	.	.	X
ftr-390	463	3	european	european	ADJ
ftr-390	463	4	tax	tax	NOUN
ftr-390	463	5	treaties	treaty	NOUN
ftr-390	463	6	:	:	PUNCT
ftr-390	463	7	competence	competence	NOUN
ftr-390	463	8	and	and	CCONJ
ftr-390	463	9	multilateralism	multilateralism	NOUN
ftr-390	463	10	at	at	ADP
ftr-390	463	11	present	present	ADJ
ftr-390	463	12	,	,	PUNCT
ftr-390	463	13	the	the	DET
ftr-390	463	14	member	member	NOUN
ftr-390	463	15	states	state	VERB
ftr-390	463	16	exclusively	exclusively	ADV
ftr-390	463	17	exercise	exercise	VERB
ftr-390	463	18	the	the	DET
ftr-390	463	19	tax	tax	NOUN
ftr-390	463	20	treaty	treaty	NOUN
ftr-390	463	21	power	power	NOUN
ftr-390	463	22	.	.	PUNCT
ftr-390	464	1	the	the	DET
ftr-390	464	2	ecj	ecj	PROPN
ftr-390	464	3	has	have	AUX
ftr-390	464	4	repeatedly	repeatedly	ADV
ftr-390	464	5	acknowledged	acknowledge	VERB
ftr-390	464	6	the	the	DET
ftr-390	464	7	member	member	NOUN
ftr-390	464	8	states	state	NOUN
ftr-390	464	9	'	'	PART
ftr-390	464	10	competence	competence	NOUN
ftr-390	464	11	to	to	PART
ftr-390	464	12	negotiate	negotiate	VERB
ftr-390	464	13	tax	tax	NOUN
ftr-390	464	14	treaties.92	treaties.92	PROPN
ftr-390	464	15	indeed	indeed	ADV
ftr-390	464	16	,	,	PUNCT
ftr-390	464	17	the	the	DET
ftr-390	464	18	ec	ec	PROPN
ftr-390	464	19	treaty	treaty	NOUN
ftr-390	464	20	expressly	expressly	ADV
ftr-390	464	21	provides	provide	VERB
ftr-390	464	22	that	that	PRON
ftr-390	464	23	member	member	NOUN
ftr-390	464	24	states	state	NOUN
ftr-390	464	25	should	should	AUX
ftr-390	464	26	enter	enter	VERB
ftr-390	464	27	into	into	ADP
ftr-390	464	28	such	such	ADJ
ftr-390	464	29	treaties	treaty	NOUN
ftr-390	464	30	with	with	ADP
ftr-390	464	31	each	each	DET
ftr-390	464	32	other	other	ADJ
ftr-390	464	33	with	with	ADP
ftr-390	464	34	the	the	DET
ftr-390	464	35	goal	goal	NOUN
ftr-390	464	36	of	of	ADP
ftr-390	464	37	eliminating	eliminate	VERB
ftr-390	464	38	double	double	ADJ
ftr-390	464	39	taxation	taxation	NOUN
ftr-390	464	40	within	within	ADP
ftr-390	464	41	the	the	DET
ftr-390	464	42	community,93	community,93	NOUN
ftr-390	464	43	and	and	CCONJ
ftr-390	464	44	the	the	DET
ftr-390	464	45	ec	ec	PROPN
ftr-390	464	46	treaty	treaty	NOUN
ftr-390	464	47	fails	fail	VERB
ftr-390	464	48	to	to	PART
ftr-390	464	49	provide	provide	VERB
ftr-390	464	50	expressly	expressly	ADV
ftr-390	464	51	for	for	ADP
ftr-390	464	52	the	the	DET
ftr-390	464	53	external	external	ADJ
ftr-390	464	54	tax	tax	NOUN
ftr-390	464	55	competence	competence	NOUN
ftr-390	464	56	of	of	ADP
ftr-390	464	57	the	the	DET
ftr-390	464	58	european	european	PROPN
ftr-390	464	59	union	union	PROPN
ftr-390	464	60	.	.	PUNCT
ftr-390	465	1	thus	thus	ADV
ftr-390	465	2	,	,	PUNCT
ftr-390	465	3	the	the	DET
ftr-390	465	4	member	member	NOUN
ftr-390	465	5	states	state	NOUN
ftr-390	465	6	have	have	VERB
ftr-390	465	7	the	the	DET
ftr-390	465	8	authority	authority	NOUN
ftr-390	465	9	to	to	PART
ftr-390	465	10	negotiate	negotiate	VERB
ftr-390	465	11	tax	tax	NOUN
ftr-390	465	12	treaties	treaty	NOUN
ftr-390	465	13	both	both	CCONJ
ftr-390	465	14	with	with	ADP
ftr-390	465	15	each	each	DET
ftr-390	465	16	other	other	ADJ
ftr-390	465	17	and	and	CCONJ
ftr-390	465	18	with	with	ADP
ftr-390	465	19	third	third	ADJ
ftr-390	465	20	countries	country	NOUN
ftr-390	465	21	.	.	PUNCT
ftr-390	466	1	the	the	DET
ftr-390	466	2	controversies	controversy	NOUN
ftr-390	466	3	in	in	ADP
ftr-390	466	4	europe	europe	PROPN
ftr-390	466	5	concern	concern	NOUN
ftr-390	466	6	whether	whether	SCONJ
ftr-390	466	7	the	the	DET
ftr-390	466	8	community	community	NOUN
ftr-390	466	9	shares	share	VERB
ftr-390	466	10	competence	competence	NOUN
ftr-390	466	11	with	with	ADP
ftr-390	466	12	the	the	DET
ftr-390	466	13	member	member	NOUN
ftr-390	466	14	states	state	NOUN
ftr-390	466	15	to	to	PART
ftr-390	466	16	enter	enter	VERB
ftr-390	466	17	into	into	ADP
ftr-390	466	18	tax	tax	NOUN
ftr-390	466	19	agreements	agreement	NOUN
ftr-390	466	20	with	with	ADP
ftr-390	466	21	third	third	ADJ
ftr-390	466	22	countries	country	NOUN
ftr-390	466	23	,	,	PUNCT
ftr-390	466	24	and	and	CCONJ
ftr-390	466	25	whether	whether	SCONJ
ftr-390	466	26	there	there	PRON
ftr-390	466	27	are	be	VERB
ftr-390	466	28	certain	certain	ADJ
ftr-390	466	29	subject	subject	ADJ
ftr-390	466	30	matters	matter	NOUN
ftr-390	466	31	in	in	ADP
ftr-390	466	32	which	which	PRON
ftr-390	466	33	the	the	DET
ftr-390	466	34	community	community	NOUN
ftr-390	466	35	is	be	AUX
ftr-390	466	36	exclusively	exclusively	ADV
ftr-390	466	37	competent	competent	ADJ
ftr-390	466	38	to	to	PART
ftr-390	466	39	enter	enter	VERB
ftr-390	466	40	tax	tax	NOUN
ftr-390	466	41	agreements	agreement	NOUN
ftr-390	466	42	with	with	ADP
ftr-390	466	43	90	90	NUM
ftr-390	466	44	.	.	PUNCT
ftr-390	466	45	see	see	VERB
ftr-390	466	46	moorman	moorman	PROPN
ftr-390	466	47	mfg	mfg	PROPN
ftr-390	466	48	.	.	PROPN
ftr-390	466	49	co.	co.	PROPN
ftr-390	467	1	v.	v.	ADP
ftr-390	467	2	bair	bair	PROPN
ftr-390	467	3	,	,	PUNCT
ftr-390	467	4	437	437	NUM
ftr-390	467	5	u.s	u.s	PROPN
ftr-390	467	6	.	.	PROPN
ftr-390	467	7	267	267	NUM
ftr-390	467	8	(	(	PUNCT
ftr-390	467	9	1978	1978	NUM
ftr-390	467	10	)	)	PUNCT
ftr-390	467	11	;	;	PUNCT
ftr-390	467	12	case	case	NOUN
ftr-390	467	13	c-513/04	c-513/04	NOUN
ftr-390	467	14	,	,	PUNCT
ftr-390	467	15	kerckhaert	kerckhaert	PROPN
ftr-390	467	16	&	&	CCONJ
ftr-390	467	17	morres	morres	PROPN
ftr-390	467	18	v.	v.	PROPN
ftr-390	467	19	staat	staat	PROPN
ftr-390	467	20	,	,	PUNCT
ftr-390	467	21	2006	2006	NUM
ftr-390	467	22	e.c.r	e.c.r	X
ftr-390	467	23	.	.	PUNCT
ftr-390	467	24	1	1	NUM
ftr-390	467	25	-	-	SYM
ftr-390	467	26	10967	10967	NUM
ftr-390	467	27	.	.	PUNCT
ftr-390	468	1	91	91	NUM
ftr-390	468	2	.	.	PUNCT
ftr-390	469	1	see	see	VERB
ftr-390	469	2	david	david	PROPN
ftr-390	469	3	a.	a.	PROPN
ftr-390	469	4	super	super	PROPN
ftr-390	469	5	,	,	PUNCT
ftr-390	469	6	rethinking	rethink	VERB
ftr-390	469	7	fiscal	fiscal	ADJ
ftr-390	469	8	federalism	federalism	NOUN
ftr-390	469	9	,	,	PUNCT
ftr-390	469	10	118	118	NUM
ftr-390	469	11	harv	harv	NOUN
ftr-390	469	12	.	.	PUNCT
ftr-390	470	1	l.	l.	PROPN
ftr-390	470	2	rev	rev	PROPN
ftr-390	470	3	.	.	PROPN
ftr-390	470	4	2544	2544	NUM
ftr-390	470	5	,	,	PUNCT
ftr-390	470	6	2564	2564	NUM
ftr-390	470	7	(	(	PUNCT
ftr-390	470	8	2005	2005	NUM
ftr-390	470	9	)	)	PUNCT
ftr-390	470	10	.	.	PUNCT
ftr-390	471	1	cf	cf	NOUN
ftr-390	471	2	.	.	PUNCT
ftr-390	472	1	wallace	wallace	PROPN
ftr-390	472	2	e.	e.	PROPN
ftr-390	472	3	oates	oates	PROPN
ftr-390	472	4	,	,	PUNCT
ftr-390	472	5	an	an	DET
ftr-390	472	6	essay	essay	NOUN
ftr-390	472	7	on	on	ADP
ftr-390	472	8	fiscal	fiscal	ADJ
ftr-390	472	9	federalism	federalism	NOUN
ftr-390	472	10	,	,	PUNCT
ftr-390	472	11	37	37	NUM
ftr-390	472	12	j.	j.	PROPN
ftr-390	472	13	econ	econ	PROPN
ftr-390	472	14	.	.	PUNCT
ftr-390	472	15	lit	lit	PROPN
ftr-390	472	16	.	.	PUNCT
ftr-390	473	1	1120	1120	NUM
ftr-390	473	2	(	(	PUNCT
ftr-390	473	3	1999	1999	NUM
ftr-390	473	4	)	)	PUNCT
ftr-390	473	5	;	;	PUNCT
ftr-390	473	6	robert	robert	PROPN
ftr-390	473	7	p.	p.	PROPN
ftr-390	473	8	inman	inman	PROPN
ftr-390	473	9	&	&	CCONJ
ftr-390	473	10	daniel	daniel	PROPN
ftr-390	473	11	l.	l.	PROPN
ftr-390	473	12	rubinfeld	rubinfeld	PROPN
ftr-390	473	13	,	,	PUNCT
ftr-390	473	14	rethinking	rethink	VERB
ftr-390	473	15	federalism	federalism	NOUN
ftr-390	473	16	,	,	PUNCT
ftr-390	473	17	11	11	NUM
ftr-390	473	18	j.	j.	PROPN
ftr-390	473	19	econ	econ	PROPN
ftr-390	473	20	.	.	PUNCT
ftr-390	474	1	perspectives	perspective	NOUN
ftr-390	474	2	43	43	NUM
ftr-390	474	3	(	(	PUNCT
ftr-390	474	4	1997	1997	NUM
ftr-390	474	5	)	)	PUNCT
ftr-390	474	6	;	;	PUNCT
ftr-390	474	7	joel	joel	PROPN
ftr-390	474	8	h.	h.	PROPN
ftr-390	474	9	swift	swift	PROPN
ftr-390	474	10	,	,	PUNCT
ftr-390	474	11	fiscal	fiscal	ADJ
ftr-390	474	12	federalism	federalism	NOUN
ftr-390	474	13	:	:	PUNCT
ftr-390	474	14	who	who	PRON
ftr-390	474	15	controls	control	VERB
ftr-390	474	16	the	the	DET
ftr-390	474	17	states	state	NOUN
ftr-390	474	18	'	'	PART
ftr-390	474	19	purse	purse	NOUN
ftr-390	474	20	strings	string	NOUN
ftr-390	474	21	?	?	PUNCT
ftr-390	475	1	63	63	NUM
ftr-390	475	2	temp	temp	NOUN
ftr-390	475	3	.	.	PUNCT
ftr-390	476	1	l.	l.	PROPN
ftr-390	476	2	rev	rev	PROPN
ftr-390	476	3	.	.	PROPN
ftr-390	476	4	251	251	NUM
ftr-390	476	5	(	(	PUNCT
ftr-390	476	6	1990	1990	NUM
ftr-390	476	7	)	)	PUNCT
ftr-390	476	8	.	.	PUNCT
ftr-390	477	1	92	92	NUM
ftr-390	477	2	.	.	PUNCT
ftr-390	478	1	see	see	VERB
ftr-390	478	2	case	case	NOUN
ftr-390	478	3	c-336/96	c-336/96	VERB
ftr-390	478	4	,	,	PUNCT
ftr-390	478	5	gilly	gilly	ADV
ftr-390	478	6	v.	v.	PROPN
ftr-390	478	7	directeur	directeur	PROPN
ftr-390	478	8	des	des	PROPN
ftr-390	478	9	services	services	PROPN
ftr-390	478	10	fiscaux	fiscaux	PROPN
ftr-390	478	11	du	du	PROPN
ftr-390	478	12	bas	bas	PROPN
ftr-390	478	13	-	-	PUNCT
ftr-390	478	14	rhin	rhin	PROPN
ftr-390	478	15	,	,	PUNCT
ftr-390	478	16	1998	1998	NUM
ftr-390	478	17	e.c.r	e.c.r	ADJ
ftr-390	478	18	.	.	PUNCT
ftr-390	479	1	1	1	NUM
ftr-390	479	2	-	-	SYM
ftr-390	479	3	2793	2793	NUM
ftr-390	479	4	.	.	PUNCT
ftr-390	480	1	93	93	NUM
ftr-390	480	2	.	.	PUNCT
ftr-390	481	1	see	see	VERB
ftr-390	481	2	ec	ec	PROPN
ftr-390	481	3	treaty	treaty	PROPN
ftr-390	481	4	,	,	PUNCT
ftr-390	481	5	supra	supra	PROPN
ftr-390	481	6	note	note	NOUN
ftr-390	481	7	9	9	NUM
ftr-390	481	8	,	,	PUNCT
ftr-390	481	9	art	art	NOUN
ftr-390	481	10	.	.	PUNCT
ftr-390	482	1	293	293	NUM
ftr-390	482	2	.	.	X
ftr-390	482	3	20071	20071	NUM
ftr-390	482	4	florida	florida	PROPN
ftr-390	482	5	tax	tax	PROPN
ftr-390	482	6	review	review	PROPN
ftr-390	482	7	third	third	ADJ
ftr-390	482	8	countries.94	countries.94	PROPN
ftr-390	482	9	space	space	NOUN
ftr-390	482	10	constraints	constraint	NOUN
ftr-390	482	11	do	do	AUX
ftr-390	482	12	not	not	PART
ftr-390	482	13	permit	permit	VERB
ftr-390	482	14	comprehensive	comprehensive	ADJ
ftr-390	482	15	review	review	NOUN
ftr-390	482	16	of	of	ADP
ftr-390	482	17	the	the	DET
ftr-390	482	18	arguments	argument	NOUN
ftr-390	482	19	on	on	ADP
ftr-390	482	20	these	these	DET
ftr-390	482	21	issues	issue	NOUN
ftr-390	482	22	,	,	PUNCT
ftr-390	482	23	and	and	CCONJ
ftr-390	482	24	their	their	PRON
ftr-390	482	25	resolution	resolution	NOUN
ftr-390	482	26	awaits	await	VERB
ftr-390	482	27	judgment	judgment	NOUN
ftr-390	482	28	by	by	ADP
ftr-390	482	29	the	the	DET
ftr-390	482	30	ecj	ecj	PROPN
ftr-390	482	31	.	.	PUNCT
ftr-390	483	1	while	while	SCONJ
ftr-390	483	2	the	the	DET
ftr-390	483	3	legal	legal	ADJ
ftr-390	483	4	entitlement	entitlement	NOUN
ftr-390	483	5	of	of	ADP
ftr-390	483	6	eu	eu	PROPN
ftr-390	483	7	member	member	PROPN
ftr-390	483	8	states	state	NOUN
ftr-390	483	9	to	to	PART
ftr-390	483	10	enter	enter	VERB
ftr-390	483	11	into	into	ADP
ftr-390	483	12	tax	tax	NOUN
ftr-390	483	13	treaties	treaty	NOUN
ftr-390	483	14	is	be	AUX
ftr-390	483	15	clear	clear	ADJ
ftr-390	483	16	,	,	PUNCT
ftr-390	483	17	it	it	PRON
ftr-390	483	18	is	be	AUX
ftr-390	483	19	constrained	constrain	VERB
ftr-390	483	20	by	by	ADP
ftr-390	483	21	community	community	NOUN
ftr-390	483	22	law	law	NOUN
ftr-390	483	23	.	.	PUNCT
ftr-390	484	1	the	the	DET
ftr-390	484	2	fundamental	fundamental	ADJ
ftr-390	484	3	freedoms	freedom	NOUN
ftr-390	484	4	of	of	ADP
ftr-390	484	5	the	the	DET
ftr-390	484	6	ec	ec	PROPN
ftr-390	484	7	treaty	treaty	NOUN
ftr-390	484	8	prohibit	prohibit	VERB
ftr-390	484	9	nationality	nationality	NOUN
ftr-390	484	10	discrimination	discrimination	NOUN
ftr-390	484	11	,	,	PUNCT
ftr-390	484	12	presumably	presumably	ADV
ftr-390	484	13	even	even	ADV
ftr-390	484	14	when	when	SCONJ
ftr-390	484	15	that	that	DET
ftr-390	484	16	discrimination	discrimination	NOUN
ftr-390	484	17	is	be	AUX
ftr-390	484	18	accomplished	accomplish	VERB
ftr-390	484	19	through	through	ADP
ftr-390	484	20	a	a	DET
ftr-390	484	21	tax	tax	NOUN
ftr-390	484	22	treaty	treaty	NOUN
ftr-390	484	23	.	.	PUNCT
ftr-390	485	1	95	95	NUM
ftr-390	485	2	commentators	commentator	NOUN
ftr-390	485	3	have	have	AUX
ftr-390	485	4	observed	observe	VERB
ftr-390	485	5	that	that	SCONJ
ftr-390	485	6	tax	tax	NOUN
ftr-390	485	7	treaties	treaty	NOUN
ftr-390	485	8	currently	currently	ADV
ftr-390	485	9	in	in	ADP
ftr-390	485	10	force	force	NOUN
ftr-390	485	11	in	in	ADP
ftr-390	485	12	the	the	DET
ftr-390	485	13	eu	eu	PROPN
ftr-390	485	14	may	may	AUX
ftr-390	485	15	contain	contain	VERB
ftr-390	485	16	limitations	limitation	NOUN
ftr-390	485	17	on	on	ADP
ftr-390	485	18	personal	personal	ADJ
ftr-390	485	19	scope	scope	NOUN
ftr-390	485	20	that	that	PRON
ftr-390	485	21	have	have	VERB
ftr-390	485	22	indirectly	indirectly	ADV
ftr-390	485	23	discriminatory	discriminatory	ADJ
ftr-390	485	24	effects	effect	NOUN
ftr-390	485	25	.	.	PUNCT
ftr-390	486	1	in	in	ADP
ftr-390	486	2	particular	particular	ADJ
ftr-390	486	3	,	,	PUNCT
ftr-390	486	4	tax	tax	NOUN
ftr-390	486	5	treaty	treaty	NOUN
ftr-390	486	6	limitations	limitation	NOUN
ftr-390	486	7	on	on	ADP
ftr-390	486	8	benefits	benefit	NOUN
ftr-390	486	9	(	(	PUNCT
ftr-390	486	10	lob	lob	NOUN
ftr-390	486	11	)	)	PUNCT
ftr-390	486	12	clauses	clause	NOUN
ftr-390	486	13	may	may	AUX
ftr-390	486	14	restrict	restrict	VERB
ftr-390	486	15	the	the	DET
ftr-390	486	16	application	application	NOUN
ftr-390	486	17	of	of	ADP
ftr-390	486	18	tax	tax	NOUN
ftr-390	486	19	treaties	treaty	NOUN
ftr-390	486	20	in	in	ADP
ftr-390	486	21	such	such	DET
ftr-390	486	22	a	a	DET
ftr-390	486	23	way	way	NOUN
ftr-390	486	24	as	as	SCONJ
ftr-390	486	25	to	to	PART
ftr-390	486	26	disproportionately	disproportionately	ADV
ftr-390	486	27	exclude	exclude	VERB
ftr-390	486	28	residents	resident	NOUN
ftr-390	486	29	of	of	ADP
ftr-390	486	30	eu	eu	PROPN
ftr-390	486	31	member	member	PROPN
ftr-390	486	32	states	state	NOUN
ftr-390	486	33	not	not	PART
ftr-390	486	34	party	party	NOUN
ftr-390	486	35	to	to	ADP
ftr-390	486	36	the	the	DET
ftr-390	486	37	particular	particular	ADJ
ftr-390	486	38	tax	tax	NOUN
ftr-390	486	39	treaty	treaty	NOUN
ftr-390	486	40	.	.	PUNCT
ftr-390	487	1	indeed	indeed	ADV
ftr-390	487	2	,	,	PUNCT
ftr-390	487	3	that	that	PRON
ftr-390	487	4	is	be	AUX
ftr-390	487	5	their	their	PRON
ftr-390	487	6	very	very	ADJ
ftr-390	487	7	purpose	purpose	NOUN
ftr-390	487	8	.	.	PUNCT
ftr-390	488	1	96	96	NUM
ftr-390	489	1	despite	despite	SCONJ
ftr-390	489	2	this	this	DET
ftr-390	489	3	arguably	arguably	ADV
ftr-390	489	4	discriminatory	discriminatory	ADJ
ftr-390	489	5	effect	effect	NOUN
ftr-390	489	6	,	,	PUNCT
ftr-390	489	7	the	the	DET
ftr-390	489	8	ecj	ecj	NOUN
ftr-390	489	9	recently	recently	ADV
ftr-390	489	10	approved	approve	VERB
ftr-390	489	11	use	use	NOUN
ftr-390	489	12	of	of	ADP
ftr-390	489	13	lob	lob	NOUN
ftr-390	489	14	clauses	clause	NOUN
ftr-390	489	15	in	in	ADP
ftr-390	489	16	tax	tax	NOUN
ftr-390	489	17	treaties	treaty	NOUN
ftr-390	489	18	,	,	PUNCT
ftr-390	489	19	at	at	ADP
ftr-390	489	20	least	least	ADJ
ftr-390	489	21	when	when	SCONJ
ftr-390	489	22	both	both	DET
ftr-390	489	23	contracting	contracting	NOUN
ftr-390	489	24	states	state	NOUN
ftr-390	489	25	are	be	AUX
ftr-390	489	26	eu	eu	PROPN
ftr-390	489	27	member	member	PROPN
ftr-390	489	28	states.97	states.97	NOUN
ftr-390	489	29	its	its	PRON
ftr-390	489	30	decision	decision	NOUN
ftr-390	489	31	suggests	suggest	VERB
ftr-390	489	32	that	that	SCONJ
ftr-390	489	33	the	the	DET
ftr-390	489	34	ecj	ecj	PROPN
ftr-390	489	35	's	's	PART
ftr-390	489	36	attitude	attitude	NOUN
ftr-390	489	37	toward	toward	ADP
ftr-390	489	38	member	member	NOUN
ftr-390	489	39	state	state	NOUN
ftr-390	489	40	tax	tax	NOUN
ftr-390	489	41	treaties	treaty	NOUN
ftr-390	489	42	will	will	AUX
ftr-390	489	43	be	be	AUX
ftr-390	489	44	deferential	deferential	ADJ
ftr-390	489	45	.	.	PUNCT
ftr-390	490	1	94	94	X
ftr-390	490	2	.	.	PUNCT
ftr-390	491	1	see	see	VERB
ftr-390	491	2	richard	richard	PROPN
ftr-390	491	3	lyal	lyal	PROPN
ftr-390	491	4	,	,	PUNCT
ftr-390	491	5	note	note	VERB
ftr-390	491	6	on	on	ADP
ftr-390	491	7	the	the	DET
ftr-390	491	8	external	external	ADJ
ftr-390	491	9	competence	competence	NOUN
ftr-390	491	10	of	of	ADP
ftr-390	491	11	the	the	DET
ftr-390	491	12	european	european	PROPN
ftr-390	491	13	community	community	NOUN
ftr-390	491	14	in	in	ADP
ftr-390	491	15	tax	tax	NOUN
ftr-390	491	16	matters	matter	NOUN
ftr-390	491	17	the	the	DET
ftr-390	491	18	example	example	NOUN
ftr-390	491	19	of	of	ADP
ftr-390	491	20	the	the	DET
ftr-390	491	21	agreement	agreement	NOUN
ftr-390	491	22	with	with	ADP
ftr-390	491	23	switzerland	switzerland	PROPN
ftr-390	491	24	on	on	ADP
ftr-390	491	25	the	the	DET
ftr-390	491	26	taxation	taxation	NOUN
ftr-390	491	27	of	of	ADP
ftr-390	491	28	savings	saving	NOUN
ftr-390	491	29	,	,	PUNCT
ftr-390	491	30	in	in	ADP
ftr-390	491	31	the	the	DET
ftr-390	491	32	eu	eu	PROPN
ftr-390	491	33	and	and	CCONJ
ftr-390	491	34	third	third	ADJ
ftr-390	491	35	countries	country	NOUN
ftr-390	491	36	:	:	PUNCT
ftr-390	491	37	direct	direct	ADJ
ftr-390	491	38	taxation	taxation	NOUN
ftr-390	491	39	(	(	PUNCT
ftr-390	491	40	michael	michael	PROPN
ftr-390	491	41	lang	lang	PROPN
ftr-390	491	42	&	&	CCONJ
ftr-390	491	43	pasquale	pasquale	PROPN
ftr-390	491	44	pistone	pistone	PROPN
ftr-390	491	45	,	,	PUNCT
ftr-390	491	46	eds	eds	PROPN
ftr-390	491	47	.	.	PROPN
ftr-390	491	48	,	,	PUNCT
ftr-390	491	49	2007	2007	NUM
ftr-390	491	50	)	)	PUNCT
ftr-390	491	51	.	.	PUNCT
ftr-390	492	1	lyal	lyal	PROPN
ftr-390	492	2	argued	argue	VERB
ftr-390	492	3	that	that	SCONJ
ftr-390	492	4	although	although	SCONJ
ftr-390	492	5	the	the	DET
ftr-390	492	6	member	member	NOUN
ftr-390	492	7	states	state	NOUN
ftr-390	492	8	retain	retain	VERB
ftr-390	492	9	tax	tax	NOUN
ftr-390	492	10	treaty	treaty	NOUN
ftr-390	492	11	competence	competence	NOUN
ftr-390	492	12	,	,	PUNCT
ftr-390	492	13	the	the	DET
ftr-390	492	14	community	community	NOUN
ftr-390	492	15	was	be	AUX
ftr-390	492	16	exclusively	exclusively	ADV
ftr-390	492	17	competent	competent	ADJ
ftr-390	492	18	under	under	ADP
ftr-390	492	19	the	the	DET
ftr-390	492	20	erta	erta	NOUN
ftr-390	492	21	doctrine	doctrine	NOUN
ftr-390	492	22	to	to	PART
ftr-390	492	23	enter	enter	VERB
ftr-390	492	24	into	into	ADP
ftr-390	492	25	the	the	DET
ftr-390	492	26	taxation	taxation	NOUN
ftr-390	492	27	of	of	ADP
ftr-390	492	28	savings	saving	NOUN
ftr-390	492	29	agreement	agreement	NOUN
ftr-390	492	30	with	with	ADP
ftr-390	492	31	switzerland	switzerland	PROPN
ftr-390	492	32	and	and	CCONJ
ftr-390	492	33	to	to	PART
ftr-390	492	34	extend	extend	VERB
ftr-390	492	35	to	to	ADP
ftr-390	492	36	switzerland	switzerland	VERB
ftr-390	492	37	the	the	DET
ftr-390	492	38	benefits	benefit	NOUN
ftr-390	492	39	of	of	ADP
ftr-390	492	40	the	the	DET
ftr-390	492	41	parent	parent	NOUN
ftr-390	492	42	-	-	PUNCT
ftr-390	492	43	subsidiary	subsidiary	NOUN
ftr-390	492	44	directive	directive	NOUN
ftr-390	492	45	and	and	CCONJ
ftr-390	492	46	the	the	DET
ftr-390	492	47	interest	interest	NOUN
ftr-390	492	48	and	and	CCONJ
ftr-390	492	49	royalty	royalty	NOUN
ftr-390	492	50	directive	directive	NOUN
ftr-390	492	51	,	,	PUNCT
ftr-390	492	52	although	although	SCONJ
ftr-390	492	53	he	he	PRON
ftr-390	492	54	noted	note	VERB
ftr-390	492	55	the	the	DET
ftr-390	492	56	council	council	NOUN
ftr-390	492	57	's	's	PART
ftr-390	492	58	disagreement	disagreement	NOUN
ftr-390	492	59	with	with	ADP
ftr-390	492	60	some	some	PRON
ftr-390	492	61	of	of	ADP
ftr-390	492	62	his	his	PRON
ftr-390	492	63	conclusions	conclusion	NOUN
ftr-390	492	64	)	)	PUNCT
ftr-390	492	65	.	.	PUNCT
ftr-390	493	1	see	see	AUX
ftr-390	493	2	also	also	ADV
ftr-390	493	3	pasquale	pasquale	VERB
ftr-390	493	4	pistone	pistone	PROPN
ftr-390	493	5	,	,	PUNCT
ftr-390	493	6	general	general	ADJ
ftr-390	493	7	report	report	NOUN
ftr-390	493	8	,	,	PUNCT
ftr-390	493	9	in	in	ADP
ftr-390	493	10	the	the	DET
ftr-390	493	11	eu	eu	PROPN
ftr-390	493	12	and	and	CCONJ
ftr-390	493	13	third	third	ADJ
ftr-390	493	14	countries	country	NOUN
ftr-390	493	15	:	:	PUNCT
ftr-390	493	16	direct	direct	ADJ
ftr-390	493	17	taxation	taxation	NOUN
ftr-390	493	18	17	17	NUM
ftr-390	493	19	,	,	PUNCT
ftr-390	493	20	53	53	NUM
ftr-390	493	21	-	-	SYM
ftr-390	493	22	55	55	NUM
ftr-390	493	23	(	(	PUNCT
ftr-390	493	24	michael	michael	PROPN
ftr-390	493	25	lang	lang	PROPN
ftr-390	493	26	&	&	CCONJ
ftr-390	493	27	pasquale	pasquale	PROPN
ftr-390	493	28	pistone	pistone	PROPN
ftr-390	493	29	,	,	PUNCT
ftr-390	493	30	eds	eds	PROPN
ftr-390	493	31	.	.	PROPN
ftr-390	493	32	,	,	PUNCT
ftr-390	493	33	2007	2007	NUM
ftr-390	493	34	)	)	PUNCT
ftr-390	493	35	.	.	PUNCT
ftr-390	494	1	95	95	NUM
ftr-390	494	2	.	.	PUNCT
ftr-390	495	1	case	case	NOUN
ftr-390	495	2	c-307/97	c-307/97	PROPN
ftr-390	495	3	,	,	PUNCT
ftr-390	495	4	compagnie	compagnie	PROPN
ftr-390	495	5	de	de	PROPN
ftr-390	495	6	saint	saint	PROPN
ftr-390	495	7	-	-	PUNCT
ftr-390	495	8	gobain	gobain	PROPN
ftr-390	495	9	,	,	PUNCT
ftr-390	495	10	zweigniederlassung	zweigniederlassung	PROPN
ftr-390	495	11	deutschland	deutschland	PROPN
ftr-390	495	12	v.	v.	PROPN
ftr-390	495	13	finanzamt	finanzamt	VERB
ftr-390	495	14	aachen	aachen	PROPN
ftr-390	495	15	-	-	PUNCT
ftr-390	495	16	irmenstadt	irmenstadt	ADJ
ftr-390	495	17	,	,	PUNCT
ftr-390	495	18	1999	1999	NUM
ftr-390	495	19	e.c.r	e.c.r	NOUN
ftr-390	495	20	.	.	PUNCT
ftr-390	496	1	1	1	NUM
ftr-390	496	2	-	-	SYM
ftr-390	496	3	6161	6161	NUM
ftr-390	496	4	(	(	PUNCT
ftr-390	496	5	holding	hold	VERB
ftr-390	496	6	that	that	SCONJ
ftr-390	496	7	a	a	DET
ftr-390	496	8	member	member	NOUN
ftr-390	496	9	state	state	NOUN
ftr-390	496	10	must	must	AUX
ftr-390	496	11	grant	grant	VERB
ftr-390	496	12	to	to	ADP
ftr-390	496	13	permanent	permanent	ADJ
ftr-390	496	14	establishments	establishment	NOUN
ftr-390	496	15	of	of	ADP
ftr-390	496	16	eu	eu	PROPN
ftr-390	496	17	companies	company	NOUN
ftr-390	496	18	benefits	benefit	VERB
ftr-390	496	19	equivalent	equivalent	ADJ
ftr-390	496	20	to	to	ADP
ftr-390	496	21	those	those	PRON
ftr-390	496	22	available	available	ADJ
ftr-390	496	23	under	under	ADP
ftr-390	496	24	tax	tax	NOUN
ftr-390	496	25	treaties	treaty	NOUN
ftr-390	496	26	to	to	ADP
ftr-390	496	27	resident	resident	ADJ
ftr-390	496	28	companies	company	NOUN
ftr-390	496	29	)	)	PUNCT
ftr-390	496	30	.	.	PUNCT
ftr-390	497	1	but	but	CCONJ
ftr-390	497	2	see	see	VERB
ftr-390	497	3	case	case	NOUN
ftr-390	497	4	c376/03	c376/03	PROPN
ftr-390	497	5	,	,	PUNCT
ftr-390	497	6	d.	d.	PROPN
ftr-390	497	7	v.	v.	PROPN
ftr-390	497	8	inspecteur	inspecteur	PROPN
ftr-390	497	9	van	van	PROPN
ftr-390	497	10	de	de	PROPN
ftr-390	497	11	belastingdienst	belastingdienst	PROPN
ftr-390	497	12	,	,	PUNCT
ftr-390	497	13	2005	2005	NUM
ftr-390	497	14	e.c.r	e.c.r	ADJ
ftr-390	497	15	.	.	PUNCT
ftr-390	498	1	1	1	NUM
ftr-390	498	2	-	-	SYM
ftr-390	498	3	5821	5821	NUM
ftr-390	498	4	(	(	PUNCT
ftr-390	498	5	finding	find	VERB
ftr-390	498	6	no	no	DET
ftr-390	498	7	mostfavored	mostfavore	VERB
ftr-390	498	8	-	-	PUNCT
ftr-390	498	9	nation	nation	NOUN
ftr-390	498	10	requirement	requirement	NOUN
ftr-390	498	11	for	for	ADP
ftr-390	498	12	tax	tax	NOUN
ftr-390	498	13	treaties	treaty	NOUN
ftr-390	498	14	under	under	ADP
ftr-390	498	15	ec	ec	PROPN
ftr-390	498	16	law	law	NOUN
ftr-390	498	17	)	)	PUNCT
ftr-390	498	18	.	.	PUNCT
ftr-390	499	1	96	96	NUM
ftr-390	499	2	.	.	X
ftr-390	500	1	for	for	ADP
ftr-390	500	2	discussion	discussion	NOUN
ftr-390	500	3	of	of	ADP
ftr-390	500	4	the	the	DET
ftr-390	500	5	lob	lob	ADJ
ftr-390	500	6	issue	issue	NOUN
ftr-390	500	7	under	under	ADP
ftr-390	500	8	ec	ec	PROPN
ftr-390	500	9	law	law	NOUN
ftr-390	500	10	,	,	PUNCT
ftr-390	500	11	see	see	VERB
ftr-390	500	12	christiana	christiana	PROPN
ftr-390	500	13	hji	hji	PROPN
ftr-390	500	14	panayi	panayi	NOUN
ftr-390	500	15	,	,	PUNCT
ftr-390	500	16	double	double	ADJ
ftr-390	500	17	taxation	taxation	NOUN
ftr-390	500	18	,	,	PUNCT
ftr-390	500	19	tax	tax	NOUN
ftr-390	500	20	treaties	treaty	NOUN
ftr-390	500	21	,	,	PUNCT
ftr-390	500	22	treaty	treaty	NOUN
ftr-390	500	23	shopping	shopping	NOUN
ftr-390	500	24	and	and	CCONJ
ftr-390	500	25	the	the	DET
ftr-390	500	26	european	european	PROPN
ftr-390	500	27	community	community	NOUN
ftr-390	500	28	(	(	PUNCT
ftr-390	500	29	2007	2007	NUM
ftr-390	500	30	)	)	PUNCT
ftr-390	500	31	.	.	PUNCT
ftr-390	501	1	97	97	NUM
ftr-390	501	2	.	.	PUNCT
ftr-390	502	1	case	case	NOUN
ftr-390	502	2	c-374/04	c-374/04	NOUN
ftr-390	502	3	,	,	PUNCT
ftr-390	502	4	test	test	NOUN
ftr-390	502	5	claimants	claimant	NOUN
ftr-390	502	6	v.	v.	ADP
ftr-390	502	7	comm'rs	comm'rs	PROPN
ftr-390	502	8	of	of	ADP
ftr-390	502	9	inland	inland	PROPN
ftr-390	502	10	revenue	revenue	NOUN
ftr-390	502	11	(	(	PUNCT
ftr-390	502	12	act	act	PROPN
ftr-390	502	13	group	group	NOUN
ftr-390	502	14	litigation	litigation	PROPN
ftr-390	502	15	)	)	PUNCT
ftr-390	502	16	,	,	PUNCT
ftr-390	502	17	2006	2006	NUM
ftr-390	502	18	e.c.r	e.c.r	ADJ
ftr-390	502	19	.	.	PUNCT
ftr-390	503	1	1	1	NUM
ftr-390	503	2	-	-	SYM
ftr-390	503	3	11673	11673	NUM
ftr-390	503	4	.	.	PUNCT
ftr-390	504	1	there	there	PRON
ftr-390	504	2	is	be	VERB
ftr-390	504	3	no	no	DET
ftr-390	504	4	reason	reason	NOUN
ftr-390	504	5	to	to	PART
ftr-390	504	6	think	think	VERB
ftr-390	504	7	that	that	SCONJ
ftr-390	504	8	the	the	DET
ftr-390	504	9	ecj	ecj	NOUN
ftr-390	504	10	would	would	AUX
ftr-390	504	11	show	show	VERB
ftr-390	504	12	as	as	ADV
ftr-390	504	13	much	much	ADJ
ftr-390	504	14	regard	regard	NOUN
ftr-390	504	15	for	for	ADP
ftr-390	504	16	the	the	DET
ftr-390	504	17	need	need	NOUN
ftr-390	504	18	of	of	ADP
ftr-390	504	19	the	the	DET
ftr-390	504	20	united	united	PROPN
ftr-390	504	21	states	states	PROPN
ftr-390	504	22	(	(	PUNCT
ftr-390	504	23	or	or	CCONJ
ftr-390	504	24	any	any	DET
ftr-390	504	25	other	other	ADJ
ftr-390	504	26	third	third	ADJ
ftr-390	504	27	country	country	NOUN
ftr-390	504	28	)	)	PUNCT
ftr-390	504	29	to	to	PART
ftr-390	504	30	prevent	prevent	VERB
ftr-390	504	31	treaty	treaty	NOUN
ftr-390	504	32	shopping	shopping	NOUN
ftr-390	504	33	as	as	SCONJ
ftr-390	504	34	it	it	PRON
ftr-390	504	35	showed	show	VERB
ftr-390	504	36	for	for	ADP
ftr-390	504	37	the	the	DET
ftr-390	504	38	united	united	PROPN
ftr-390	504	39	kingdom	kingdom	PROPN
ftr-390	504	40	's	's	PART
ftr-390	504	41	need	need	NOUN
ftr-390	504	42	to	to	PART
ftr-390	504	43	prevent	prevent	VERB
ftr-390	504	44	treaty	treaty	NOUN
ftr-390	504	45	shopping	shopping	NOUN
ftr-390	504	46	in	in	ADP
ftr-390	504	47	act	act	PROPN
ftr-390	504	48	group	group	NOUN
ftr-390	504	49	litigation	litigation	NOUN
ftr-390	504	50	.	.	PUNCT
ftr-390	505	1	in	in	ADP
ftr-390	505	2	fact	fact	NOUN
ftr-390	505	3	,	,	PUNCT
ftr-390	505	4	prior	prior	ADJ
ftr-390	505	5	non	non	ADJ
ftr-390	505	6	-	-	ADJ
ftr-390	505	7	tax	tax	ADJ
ftr-390	505	8	cases	case	NOUN
ftr-390	505	9	suggest	suggest	VERB
ftr-390	505	10	that	that	SCONJ
ftr-390	505	11	the	the	DET
ftr-390	505	12	ecj	ecj	NOUN
ftr-390	505	13	might	might	AUX
ftr-390	505	14	take	take	VERB
ftr-390	505	15	a	a	DET
ftr-390	505	16	jaundiced	jaundiced	ADJ
ftr-390	505	17	view	view	NOUN
ftr-390	505	18	of	of	ADP
ftr-390	505	19	a	a	DET
ftr-390	505	20	bilateral	bilateral	ADJ
ftr-390	505	21	treaty	treaty	NOUN
ftr-390	505	22	that	that	PRON
ftr-390	505	23	countenanced	countenance	VERB
ftr-390	505	24	discrimination	discrimination	NOUN
ftr-390	505	25	against	against	ADP
ftr-390	505	26	eu	eu	PROPN
ftr-390	505	27	nationals	national	NOUN
ftr-390	505	28	by	by	ADP
ftr-390	505	29	a	a	DET
ftr-390	505	30	non	non	ADJ
ftr-390	505	31	-	-	ADJ
ftr-390	505	32	member	member	ADJ
ftr-390	505	33	state	state	NOUN
ftr-390	505	34	.	.	PUNCT
ftr-390	506	1	for	for	ADP
ftr-390	506	2	example	example	NOUN
ftr-390	506	3	,	,	PUNCT
ftr-390	506	4	the	the	DET
ftr-390	506	5	open	open	ADJ
ftr-390	506	6	skies	sky	NOUN
ftr-390	506	7	cases	case	NOUN
ftr-390	506	8	involved	involve	VERB
ftr-390	506	9	exclusion	exclusion	NOUN
ftr-390	506	10	by	by	ADP
ftr-390	506	11	the	the	DET
ftr-390	506	12	united	united	PROPN
ftr-390	506	13	states	states	PROPN
ftr-390	506	14	of	of	ADP
ftr-390	506	15	eu	eu	PROPN
ftr-390	506	16	nationals	national	NOUN
ftr-390	506	17	from	from	ADP
ftr-390	506	18	benefits	benefit	NOUN
ftr-390	506	19	under	under	ADP
ftr-390	506	20	bilateral	bilateral	ADJ
ftr-390	506	21	air	air	NOUN
ftr-390	506	22	transportation	transportation	NOUN
ftr-390	506	23	treaties	treaty	NOUN
ftr-390	506	24	with	with	ADP
ftr-390	506	25	member	member	NOUN
ftr-390	506	26	states	state	NOUN
ftr-390	506	27	on	on	ADP
ftr-390	506	28	the	the	DET
ftr-390	506	29	basis	basis	NOUN
ftr-390	506	30	of	of	ADP
ftr-390	506	31	nationality	nationality	NOUN
ftr-390	506	32	-	-	PUNCT
ftr-390	506	33	linked	link	VERB
ftr-390	506	34	criteria	criterion	NOUN
ftr-390	506	35	.	.	PUNCT
ftr-390	507	1	in	in	ADP
ftr-390	507	2	those	those	DET
ftr-390	507	3	cases	case	NOUN
ftr-390	507	4	,	,	PUNCT
ftr-390	507	5	the	the	DET
ftr-390	507	6	ecj	ecj	NOUN
ftr-390	507	7	held	hold	VERB
ftr-390	507	8	that	that	SCONJ
ftr-390	507	9	by	by	ADP
ftr-390	507	10	countenancing	countenance	VERB
ftr-390	507	11	nationality	nationality	NOUN
ftr-390	507	12	discrimination	discrimination	NOUN
ftr-390	507	13	by	by	ADP
ftr-390	507	14	the	the	DET
ftr-390	507	15	united	united	PROPN
ftr-390	507	16	states	states	PROPN
ftr-390	507	17	,	,	PUNCT
ftr-390	507	18	the	the	DET
ftr-390	507	19	eu	eu	PROPN
ftr-390	507	20	treaty	treaty	NOUN
ftr-390	507	21	partners	partner	NOUN
ftr-390	507	22	themselves	themselves	PRON
ftr-390	507	23	committed	commit	VERB
ftr-390	507	24	nationality	nationality	NOUN
ftr-390	507	25	discrimination	discrimination	NOUN
ftr-390	507	26	.	.	PUNCT
ftr-390	508	1	for	for	ADP
ftr-390	508	2	more	more	ADJ
ftr-390	508	3	on	on	ADP
ftr-390	508	4	open	open	ADJ
ftr-390	508	5	skies	sky	NOUN
ftr-390	508	6	,	,	PUNCT
ftr-390	508	7	see	see	VERB
ftr-390	508	8	ruth	ruth	PROPN
ftr-390	508	9	mason	mason	PROPN
ftr-390	508	10	,	,	PUNCT
ftr-390	508	11	u.s	u.s	PROPN
ftr-390	508	12	.	.	PROPN
ftr-390	508	13	tax	tax	NOUN
ftr-390	508	14	treaty	treaty	NOUN
ftr-390	508	15	policy	policy	NOUN
ftr-390	508	16	and	and	CCONJ
ftr-390	508	17	the	the	DET
ftr-390	508	18	european	european	PROPN
ftr-390	508	19	court	court	PROPN
ftr-390	508	20	of	of	ADP
ftr-390	508	21	justice	justice	PROPN
ftr-390	508	22	,	,	PUNCT
ftr-390	508	23	59	59	NUM
ftr-390	508	24	tax	tax	NOUN
ftr-390	508	25	l.	l.	PROPN
ftr-390	508	26	rev	rev	PROPN
ftr-390	508	27	.	.	PROPN
ftr-390	508	28	65	65	NUM
ftr-390	508	29	(	(	PUNCT
ftr-390	508	30	2005	2005	NUM
ftr-390	508	31	)	)	PUNCT
ftr-390	509	1	[	[	X
ftr-390	509	2	hereinafter	hereinafter	NOUN
ftr-390	509	3	mason	mason	PROPN
ftr-390	509	4	,	,	PUNCT
ftr-390	509	5	treaty	treaty	NOUN
ftr-390	509	6	policy	policy	NOUN
ftr-390	509	7	]	]	PUNCT
ftr-390	509	8	.	.	PUNCT
ftr-390	510	1	[	[	X
ftr-390	510	2	vol	vol	NOUN
ftr-390	510	3	8:7	8:7	NUM
ftr-390	510	4	common	common	ADJ
ftr-390	510	5	markets	market	NOUN
ftr-390	510	6	,	,	PUNCT
ftr-390	510	7	common	common	ADJ
ftr-390	510	8	tax	tax	NOUN
ftr-390	510	9	problems	problem	NOUN
ftr-390	510	10	commentators	commentator	NOUN
ftr-390	510	11	have	have	AUX
ftr-390	510	12	also	also	ADV
ftr-390	510	13	considered	consider	VERB
ftr-390	510	14	whether	whether	SCONJ
ftr-390	510	15	a	a	DET
ftr-390	510	16	single	single	ADJ
ftr-390	510	17	multilateral	multilateral	ADJ
ftr-390	510	18	tax	tax	NOUN
ftr-390	510	19	treaty	treaty	NOUN
ftr-390	510	20	covering	cover	VERB
ftr-390	510	21	all	all	PRON
ftr-390	510	22	of	of	ADP
ftr-390	510	23	the	the	DET
ftr-390	510	24	member	member	NOUN
ftr-390	510	25	states	state	NOUN
ftr-390	510	26	would	would	AUX
ftr-390	510	27	be	be	AUX
ftr-390	510	28	superior	superior	ADJ
ftr-390	510	29	to	to	ADP
ftr-390	510	30	the	the	DET
ftr-390	510	31	current	current	ADJ
ftr-390	510	32	network	network	NOUN
ftr-390	510	33	of	of	ADP
ftr-390	510	34	hundreds	hundred	NOUN
ftr-390	510	35	of	of	ADP
ftr-390	510	36	bilateral	bilateral	ADJ
ftr-390	510	37	tax	tax	NOUN
ftr-390	510	38	treaties.98	treaties.98	NOUN
ftr-390	510	39	supporters	supporter	NOUN
ftr-390	510	40	of	of	ADP
ftr-390	510	41	multilateralism	multilateralism	NOUN
ftr-390	510	42	argue	argue	VERB
ftr-390	510	43	that	that	SCONJ
ftr-390	510	44	a	a	DET
ftr-390	510	45	single	single	ADJ
ftr-390	510	46	treaty	treaty	NOUN
ftr-390	510	47	could	could	AUX
ftr-390	510	48	be	be	AUX
ftr-390	510	49	more	more	ADV
ftr-390	510	50	efficient	efficient	ADJ
ftr-390	510	51	,	,	PUNCT
ftr-390	510	52	harder	hard	ADJ
ftr-390	510	53	for	for	SCONJ
ftr-390	510	54	treaty	treaty	NOUN
ftr-390	510	55	-	-	PUNCT
ftr-390	510	56	shoppers	shopper	NOUN
ftr-390	510	57	to	to	PART
ftr-390	510	58	abuse	abuse	VERB
ftr-390	510	59	,	,	PUNCT
ftr-390	510	60	and	and	CCONJ
ftr-390	510	61	it	it	PRON
ftr-390	510	62	might	might	AUX
ftr-390	510	63	help	help	VERB
ftr-390	510	64	put	put	VERB
ftr-390	510	65	to	to	AUX
ftr-390	510	66	rest	rest	VERB
ftr-390	510	67	persistent	persistent	ADJ
ftr-390	510	68	questions	question	NOUN
ftr-390	510	69	about	about	ADP
ftr-390	510	70	the	the	DET
ftr-390	510	71	compatibility	compatibility	NOUN
ftr-390	510	72	of	of	ADP
ftr-390	510	73	particular	particular	ADJ
ftr-390	510	74	tax	tax	NOUN
ftr-390	510	75	treaty	treaty	NOUN
ftr-390	510	76	provisions	provision	NOUN
ftr-390	510	77	with	with	ADP
ftr-390	510	78	ec	ec	PROPN
ftr-390	510	79	law	law	NOUN
ftr-390	510	80	.	.	PUNCT
ftr-390	510	81	"	"	PUNCT
ftr-390	511	1	however	however	ADV
ftr-390	511	2	,	,	PUNCT
ftr-390	511	3	despite	despite	SCONJ
ftr-390	511	4	the	the	DET
ftr-390	511	5	potential	potential	ADJ
ftr-390	511	6	advantages	advantage	NOUN
ftr-390	511	7	of	of	ADP
ftr-390	511	8	multilateralism	multilateralism	NOUN
ftr-390	511	9	,	,	PUNCT
ftr-390	511	10	there	there	PRON
ftr-390	511	11	is	be	VERB
ftr-390	511	12	a	a	DET
ftr-390	511	13	strong	strong	ADJ
ftr-390	511	14	bias	bias	NOUN
ftr-390	511	15	in	in	ADP
ftr-390	511	16	favor	favor	NOUN
ftr-390	511	17	of	of	ADP
ftr-390	511	18	the	the	DET
ftr-390	511	19	extant	extant	ADJ
ftr-390	511	20	(	(	PUNCT
ftr-390	511	21	and	and	CCONJ
ftr-390	511	22	extensive	extensive	ADJ
ftr-390	511	23	"	"	PUNCT
ftr-390	511	24	°	°	NUM
ftr-390	511	25	)	)	PUNCT
ftr-390	511	26	bilateral	bilateral	ADJ
ftr-390	511	27	tax	tax	NOUN
ftr-390	511	28	treaty	treaty	NOUN
ftr-390	511	29	network	network	NOUN
ftr-390	511	30	.	.	PUNCT
ftr-390	511	31	''	''	PUNCT
ftr-390	512	1	a	a	DET
ftr-390	512	2	less	less	ADV
ftr-390	512	3	aggressive	aggressive	ADJ
ftr-390	512	4	multilateral	multilateral	ADJ
ftr-390	512	5	approach	approach	NOUN
ftr-390	512	6	might	might	AUX
ftr-390	512	7	involve	involve	VERB
ftr-390	512	8	the	the	DET
ftr-390	512	9	development	development	NOUN
ftr-390	512	10	of	of	ADP
ftr-390	512	11	an	an	DET
ftr-390	512	12	official	official	ADJ
ftr-390	512	13	eu	eu	PROPN
ftr-390	512	14	model	model	PROPN
ftr-390	512	15	bilateral	bilateral	ADJ
ftr-390	512	16	tax	tax	NOUN
ftr-390	512	17	treaty	treaty	NOUN
ftr-390	512	18	for	for	ADP
ftr-390	512	19	use	use	NOUN
ftr-390	512	20	by	by	ADP
ftr-390	512	21	the	the	DET
ftr-390	512	22	member	member	NOUN
ftr-390	512	23	states	state	NOUN
ftr-390	512	24	when	when	SCONJ
ftr-390	512	25	entering	enter	VERB
ftr-390	512	26	or	or	CCONJ
ftr-390	512	27	renegotiating	renegotiate	VERB
ftr-390	512	28	treaties	treaty	NOUN
ftr-390	512	29	.	.	PUNCT
ftr-390	513	1	these	these	DET
ftr-390	513	2	proposals	proposal	NOUN
ftr-390	513	3	would	would	AUX
ftr-390	513	4	not	not	PART
ftr-390	513	5	necessarily	necessarily	ADV
ftr-390	513	6	involve	involve	VERB
ftr-390	513	7	a	a	DET
ftr-390	513	8	transfer	transfer	NOUN
ftr-390	513	9	of	of	ADP
ftr-390	513	10	treaty	treaty	NOUN
ftr-390	513	11	-	-	PUNCT
ftr-390	513	12	making	make	VERB
ftr-390	513	13	powers	power	NOUN
ftr-390	513	14	to	to	ADP
ftr-390	513	15	the	the	DET
ftr-390	513	16	community	community	NOUN
ftr-390	513	17	government	government	NOUN
ftr-390	513	18	,	,	PUNCT
ftr-390	513	19	and	and	CCONJ
ftr-390	513	20	could	could	AUX
ftr-390	513	21	even	even	ADV
ftr-390	513	22	be	be	AUX
ftr-390	513	23	accomplished	accomplish	VERB
ftr-390	513	24	outside	outside	ADP
ftr-390	513	25	the	the	DET
ftr-390	513	26	ec	ec	PROPN
ftr-390	513	27	infrastructure	infrastructure	NOUN
ftr-390	513	28	,	,	PUNCT
ftr-390	513	29	either	either	CCONJ
ftr-390	513	30	independently	independently	ADV
ftr-390	513	31	of	of	ADP
ftr-390	513	32	any	any	DET
ftr-390	513	33	supranational	supranational	ADJ
ftr-390	513	34	organization	organization	NOUN
ftr-390	513	35	,	,	PUNCT
ftr-390	513	36	or	or	CCONJ
ftr-390	513	37	under	under	ADP
ftr-390	513	38	the	the	DET
ftr-390	513	39	auspices	auspex	NOUN
ftr-390	513	40	of	of	ADP
ftr-390	513	41	the	the	DET
ftr-390	513	42	oecd	oecd	PROPN
ftr-390	513	43	.	.	PUNCT
ftr-390	514	1	the	the	DET
ftr-390	514	2	ability	ability	NOUN
ftr-390	514	3	to	to	PART
ftr-390	514	4	address	address	VERB
ftr-390	514	5	shared	share	VERB
ftr-390	514	6	tax	tax	NOUN
ftr-390	514	7	challenges	challenge	NOUN
ftr-390	514	8	outside	outside	ADP
ftr-390	514	9	the	the	DET
ftr-390	514	10	formal	formal	ADJ
ftr-390	514	11	community	community	NOUN
ftr-390	514	12	legal	legal	ADJ
ftr-390	514	13	structure	structure	NOUN
ftr-390	514	14	might	might	AUX
ftr-390	514	15	be	be	AUX
ftr-390	514	16	important	important	ADJ
ftr-390	514	17	to	to	ADP
ftr-390	514	18	the	the	DET
ftr-390	514	19	member	member	NOUN
ftr-390	514	20	states	state	NOUN
ftr-390	514	21	,	,	PUNCT
ftr-390	514	22	which	which	PRON
ftr-390	514	23	have	have	AUX
ftr-390	514	24	resisted	resist	VERB
ftr-390	514	25	coordinating	coordinate	VERB
ftr-390	514	26	their	their	PRON
ftr-390	514	27	efforts	effort	NOUN
ftr-390	514	28	through	through	ADP
ftr-390	514	29	the	the	DET
ftr-390	514	30	community	community	NOUN
ftr-390	514	31	for	for	ADP
ftr-390	514	32	fear	fear	NOUN
ftr-390	514	33	of	of	ADP
ftr-390	514	34	relinquishing	relinquish	VERB
ftr-390	514	35	too	too	ADV
ftr-390	514	36	much	much	ADJ
ftr-390	514	37	control	control	NOUN
ftr-390	514	38	over	over	ADP
ftr-390	514	39	their	their	PRON
ftr-390	514	40	tax	tax	NOUN
ftr-390	515	1	systems.0	systems.0	ADJ
ftr-390	515	2	2	2	NUM
ftr-390	515	3	notice	notice	NOUN
ftr-390	515	4	also	also	ADV
ftr-390	515	5	that	that	SCONJ
ftr-390	515	6	if	if	SCONJ
ftr-390	515	7	the	the	DET
ftr-390	515	8	eu	eu	PROPN
ftr-390	515	9	member	member	PROPN
ftr-390	515	10	states	state	NOUN
ftr-390	515	11	adopt	adopt	VERB
ftr-390	515	12	a	a	DET
ftr-390	515	13	common	common	ADJ
ftr-390	515	14	consolidated	consolidated	ADJ
ftr-390	515	15	tax	tax	NOUN
ftr-390	515	16	base	base	NOUN
ftr-390	515	17	,	,	PUNCT
ftr-390	515	18	they	they	PRON
ftr-390	515	19	will	will	AUX
ftr-390	515	20	have	have	VERB
ftr-390	515	21	to	to	PART
ftr-390	515	22	decide	decide	VERB
ftr-390	515	23	on	on	ADP
ftr-390	515	24	what	what	PRON
ftr-390	515	25	might	might	AUX
ftr-390	515	26	be	be	AUX
ftr-390	515	27	called	call	VERB
ftr-390	515	28	its	its	PRON
ftr-390	515	29	"	"	PUNCT
ftr-390	515	30	external	external	ADJ
ftr-390	515	31	"	"	PUNCT
ftr-390	515	32	components	component	NOUN
ftr-390	515	33	.	.	PUNCT
ftr-390	516	1	for	for	ADP
ftr-390	516	2	example	example	NOUN
ftr-390	516	3	,	,	PUNCT
ftr-390	516	4	would	would	AUX
ftr-390	516	5	consolidation	consolidation	VERB
ftr-390	516	6	stop	stop	VERB
ftr-390	516	7	at	at	ADP
ftr-390	516	8	the	the	DET
ftr-390	516	9	european	european	ADJ
ftr-390	516	10	"	"	PUNCT
ftr-390	516	11	water	water	NOUN
ftr-390	516	12	's	's	PART
ftr-390	516	13	edge	edge	NOUN
ftr-390	516	14	,	,	PUNCT
ftr-390	516	15	"	"	PUNCT
ftr-390	516	16	as	as	SCONJ
ftr-390	516	17	proposed	propose	VERB
ftr-390	516	18	by	by	ADP
ftr-390	516	19	the	the	DET
ftr-390	516	20	commission	commission	NOUN
ftr-390	516	21	?	?	PUNCT
ftr-390	517	1	10	10	NUM
ftr-390	517	2	3	3	NUM
ftr-390	517	3	or	or	CCONJ
ftr-390	517	4	would	would	AUX
ftr-390	517	5	the	the	DET
ftr-390	517	6	apportionable	apportionable	ADJ
ftr-390	517	7	tax	tax	NOUN
ftr-390	517	8	base	base	NOUN
ftr-390	517	9	98	98	NUM
ftr-390	517	10	.	.	PUNCT
ftr-390	518	1	for	for	ADP
ftr-390	518	2	proposals	proposal	NOUN
ftr-390	518	3	regarding	regard	VERB
ftr-390	518	4	multilateral	multilateral	ADJ
ftr-390	518	5	tax	tax	NOUN
ftr-390	518	6	treaties	treaty	NOUN
ftr-390	518	7	,	,	PUNCT
ftr-390	518	8	with	with	ADP
ftr-390	518	9	special	special	ADJ
ftr-390	518	10	emphasis	emphasis	NOUN
ftr-390	518	11	on	on	ADP
ftr-390	518	12	the	the	DET
ftr-390	518	13	european	european	PROPN
ftr-390	518	14	union	union	PROPN
ftr-390	518	15	and	and	CCONJ
ftr-390	518	16	a	a	DET
ftr-390	518	17	draft	draft	NOUN
ftr-390	518	18	text	text	NOUN
ftr-390	518	19	of	of	ADP
ftr-390	518	20	a	a	DET
ftr-390	518	21	multilateral	multilateral	ADJ
ftr-390	518	22	treaty	treaty	NOUN
ftr-390	518	23	,	,	PUNCT
ftr-390	518	24	see	see	VERB
ftr-390	518	25	multilateral	multilateral	ADJ
ftr-390	518	26	tax	tax	NOUN
ftr-390	518	27	treaties	treaty	NOUN
ftr-390	518	28	(	(	PUNCT
ftr-390	518	29	michael	michael	PROPN
ftr-390	518	30	lang	lang	PROPN
ftr-390	518	31	ed	ed	PROPN
ftr-390	518	32	.	.	PROPN
ftr-390	518	33	,	,	PUNCT
ftr-390	518	34	1997	1997	NUM
ftr-390	518	35	)	)	PUNCT
ftr-390	518	36	.	.	PUNCT
ftr-390	519	1	99	99	NUM
ftr-390	519	2	.	.	X
ftr-390	519	3	mason	mason	PROPN
ftr-390	519	4	,	,	PUNCT
ftr-390	519	5	treaty	treaty	NOUN
ftr-390	519	6	policy	policy	NOUN
ftr-390	519	7	,	,	PUNCT
ftr-390	519	8	supra	supra	PROPN
ftr-390	519	9	note	note	PROPN
ftr-390	519	10	97	97	NUM
ftr-390	519	11	;	;	PUNCT
ftr-390	519	12	michael	michael	PROPN
ftr-390	519	13	lang	lang	PROPN
ftr-390	519	14	,	,	PUNCT
ftr-390	519	15	the	the	DET
ftr-390	519	16	concept	concept	NOUN
ftr-390	519	17	of	of	ADP
ftr-390	519	18	a	a	DET
ftr-390	519	19	multilateral	multilateral	ADJ
ftr-390	519	20	tax	tax	NOUN
ftr-390	519	21	treaty	treaty	NOUN
ftr-390	519	22	189	189	NUM
ftr-390	519	23	,	,	PUNCT
ftr-390	519	24	in	in	ADP
ftr-390	519	25	multilateral	multilateral	ADJ
ftr-390	519	26	tax	tax	NOUN
ftr-390	519	27	treaties	treaty	NOUN
ftr-390	519	28	(	(	PUNCT
ftr-390	519	29	michael	michael	PROPN
ftr-390	519	30	lang	lang	PROPN
ftr-390	519	31	ed	ed	PROPN
ftr-390	519	32	.	.	PROPN
ftr-390	519	33	,	,	PUNCT
ftr-390	519	34	1997	1997	NUM
ftr-390	519	35	)	)	PUNCT
ftr-390	519	36	;	;	PUNCT
ftr-390	519	37	helmut	helmut	PROPN
ftr-390	519	38	loukota	loukota	PROPN
ftr-390	519	39	,	,	PUNCT
ftr-390	519	40	multilateral	multilateral	ADJ
ftr-390	519	41	tax	tax	NOUN
ftr-390	519	42	treaty	treaty	NOUN
ftr-390	519	43	versus	versus	ADP
ftr-390	519	44	bilateral	bilateral	ADJ
ftr-390	519	45	treaty	treaty	NOUN
ftr-390	519	46	network	network	NOUN
ftr-390	519	47	83	83	NUM
ftr-390	519	48	,	,	PUNCT
ftr-390	519	49	in	in	ADP
ftr-390	519	50	multilateral	multilateral	ADJ
ftr-390	519	51	tax	tax	NOUN
ftr-390	519	52	treaties	treaty	NOUN
ftr-390	519	53	(	(	PUNCT
ftr-390	519	54	michael	michael	PROPN
ftr-390	519	55	lang	lang	PROPN
ftr-390	519	56	ed	ed	PROPN
ftr-390	519	57	.	.	PROPN
ftr-390	519	58	,	,	PUNCT
ftr-390	519	59	1997	1997	NUM
ftr-390	519	60	)	)	PUNCT
ftr-390	519	61	.	.	PUNCT
ftr-390	520	1	100	100	NUM
ftr-390	520	2	.	.	PUNCT
ftr-390	521	1	the	the	DET
ftr-390	521	2	intra	intra	ADJ
ftr-390	521	3	-	-	ADJ
ftr-390	521	4	eu	eu	ADJ
ftr-390	521	5	treaty	treaty	NOUN
ftr-390	521	6	network	network	NOUN
ftr-390	521	7	alone	alone	ADV
ftr-390	521	8	comprises	comprise	VERB
ftr-390	521	9	well	well	ADV
ftr-390	521	10	over	over	ADP
ftr-390	521	11	300	300	NUM
ftr-390	521	12	bilateral	bilateral	ADJ
ftr-390	521	13	tax	tax	NOUN
ftr-390	521	14	treaties	treaty	NOUN
ftr-390	521	15	.	.	PUNCT
ftr-390	522	1	see	see	VERB
ftr-390	522	2	mason	mason	PROPN
ftr-390	522	3	&	&	CCONJ
ftr-390	522	4	kofler	kofler	PROPN
ftr-390	522	5	,	,	PUNCT
ftr-390	522	6	supra	supra	PROPN
ftr-390	522	7	note	note	NOUN
ftr-390	522	8	71	71	NUM
ftr-390	522	9	,	,	PUNCT
ftr-390	522	10	at	at	ADP
ftr-390	522	11	note	note	NOUN
ftr-390	522	12	17	17	NUM
ftr-390	522	13	.	.	PUNCT
ftr-390	523	1	101	101	NUM
ftr-390	523	2	.	.	PUNCT
ftr-390	524	1	see	see	VERB
ftr-390	524	2	loukota	loukota	PROPN
ftr-390	524	3	,	,	PUNCT
ftr-390	524	4	supra	supra	PROPN
ftr-390	524	5	note	note	PROPN
ftr-390	524	6	99	99	NUM
ftr-390	524	7	,	,	PUNCT
ftr-390	524	8	at	at	ADP
ftr-390	524	9	94	94	NUM
ftr-390	524	10	-	-	SYM
ftr-390	524	11	96	96	NUM
ftr-390	524	12	(	(	PUNCT
ftr-390	524	13	arguing	arguing	NOUN
ftr-390	524	14	,	,	PUNCT
ftr-390	524	15	inter	inter	ADJ
ftr-390	524	16	alia	alia	NOUN
ftr-390	524	17	,	,	PUNCT
ftr-390	524	18	that	that	SCONJ
ftr-390	524	19	past	past	ADJ
ftr-390	524	20	failures	failure	NOUN
ftr-390	524	21	of	of	ADP
ftr-390	524	22	multilaterialism	multilaterialism	NOUN
ftr-390	524	23	and	and	CCONJ
ftr-390	524	24	the	the	DET
ftr-390	524	25	divergence	divergence	NOUN
ftr-390	524	26	among	among	ADP
ftr-390	524	27	national	national	ADJ
ftr-390	524	28	tax	tax	NOUN
ftr-390	524	29	systems	system	NOUN
ftr-390	524	30	is	be	AUX
ftr-390	524	31	cause	cause	NOUN
ftr-390	524	32	for	for	ADP
ftr-390	524	33	pessimism	pessimism	NOUN
ftr-390	524	34	about	about	ADP
ftr-390	524	35	the	the	DET
ftr-390	524	36	prospects	prospect	NOUN
ftr-390	524	37	of	of	ADP
ftr-390	524	38	a	a	DET
ftr-390	524	39	multilateral	multilateral	ADJ
ftr-390	524	40	tax	tax	NOUN
ftr-390	524	41	treaty	treaty	NOUN
ftr-390	524	42	)	)	PUNCT
ftr-390	524	43	;	;	PUNCT
ftr-390	524	44	see	see	VERB
ftr-390	524	45	also	also	ADV
ftr-390	524	46	mason	mason	PROPN
ftr-390	524	47	,	,	PUNCT
ftr-390	524	48	treaty	treaty	NOUN
ftr-390	524	49	policy	policy	NOUN
ftr-390	524	50	,	,	PUNCT
ftr-390	525	1	supra	supra	PROPN
ftr-390	525	2	note	note	NOUN
ftr-390	525	3	97	97	NUM
ftr-390	525	4	,	,	PUNCT
ftr-390	525	5	at	at	ADP
ftr-390	525	6	121	121	NUM
ftr-390	525	7	-	-	SYM
ftr-390	525	8	130	130	NUM
ftr-390	525	9	(	(	PUNCT
ftr-390	525	10	arguing	argue	VERB
ftr-390	525	11	that	that	SCONJ
ftr-390	525	12	political	political	ADJ
ftr-390	525	13	realities	reality	NOUN
ftr-390	525	14	in	in	ADP
ftr-390	525	15	the	the	DET
ftr-390	525	16	european	european	PROPN
ftr-390	525	17	union	union	PROPN
ftr-390	525	18	,	,	PUNCT
ftr-390	525	19	including	include	VERB
ftr-390	525	20	divergent	divergent	ADJ
ftr-390	525	21	interests	interest	NOUN
ftr-390	525	22	among	among	ADP
ftr-390	525	23	the	the	DET
ftr-390	525	24	member	member	NOUN
ftr-390	525	25	states	state	NOUN
ftr-390	525	26	,	,	PUNCT
ftr-390	525	27	make	make	VERB
ftr-390	525	28	a	a	DET
ftr-390	525	29	multilateral	multilateral	ADJ
ftr-390	525	30	treaty	treaty	NOUN
ftr-390	525	31	unlikely	unlikely	ADJ
ftr-390	525	32	)	)	PUNCT
ftr-390	525	33	.	.	PUNCT
ftr-390	526	1	102	102	X
ftr-390	526	2	.	.	PUNCT
ftr-390	527	1	see	see	VERB
ftr-390	527	2	discussion	discussion	NOUN
ftr-390	527	3	transcript	transcript	NOUN
ftr-390	527	4	,	,	PUNCT
ftr-390	527	5	symposium	symposium	NOUN
ftr-390	527	6	:	:	PUNCT
ftr-390	527	7	international	international	ADJ
ftr-390	527	8	tax	tax	NOUN
ftr-390	527	9	policy	policy	NOUN
ftr-390	527	10	in	in	ADP
ftr-390	527	11	the	the	DET
ftr-390	527	12	new	new	ADJ
ftr-390	527	13	millennium	millennium	NOUN
ftr-390	527	14	:	:	PUNCT
ftr-390	527	15	panel	panel	NOUN
ftr-390	527	16	iv	iv	X
ftr-390	527	17	:	:	PUNCT
ftr-390	527	18	the	the	DET
ftr-390	527	19	pursuit	pursuit	NOUN
ftr-390	527	20	of	of	ADP
ftr-390	527	21	national	national	ADJ
ftr-390	527	22	tax	tax	NOUN
ftr-390	527	23	policies	policy	NOUN
ftr-390	527	24	in	in	ADP
ftr-390	527	25	a	a	DET
ftr-390	527	26	globalized	globalized	ADJ
ftr-390	527	27	environment	environment	NOUN
ftr-390	527	28	(	(	PUNCT
ftr-390	527	29	comments	comment	NOUN
ftr-390	527	30	of	of	ADP
ftr-390	527	31	kees	kees	PROPN
ftr-390	527	32	van	van	PROPN
ftr-390	527	33	raad	raad	PROPN
ftr-390	527	34	)	)	PUNCT
ftr-390	527	35	,	,	PUNCT
ftr-390	527	36	26	26	NUM
ftr-390	527	37	brook	brook	NOUN
ftr-390	527	38	.	.	PUNCT
ftr-390	528	1	j.	j.	PROPN
ftr-390	528	2	int'l	int'l	PROPN
ftr-390	528	3	l.	l.	PROPN
ftr-390	528	4	1711	1711	NUM
ftr-390	528	5	,	,	PUNCT
ftr-390	528	6	1721	1721	NUM
ftr-390	528	7	(	(	PUNCT
ftr-390	528	8	2001	2001	NUM
ftr-390	528	9	)	)	PUNCT
ftr-390	528	10	(	(	PUNCT
ftr-390	528	11	arguing	argue	VERB
ftr-390	528	12	that	that	SCONJ
ftr-390	528	13	the	the	DET
ftr-390	528	14	multilateral	multilateral	ADJ
ftr-390	528	15	eu	eu	PROPN
ftr-390	528	16	arbitration	arbitration	NOUN
ftr-390	528	17	convention	convention	NOUN
ftr-390	528	18	on	on	ADP
ftr-390	528	19	transfer	transfer	NOUN
ftr-390	528	20	pricing	pricing	NOUN
ftr-390	528	21	was	be	AUX
ftr-390	528	22	structured	structure	VERB
ftr-390	528	23	as	as	ADP
ftr-390	528	24	a	a	DET
ftr-390	528	25	treaty	treaty	NOUN
ftr-390	528	26	,	,	PUNCT
ftr-390	528	27	rather	rather	ADV
ftr-390	528	28	than	than	ADP
ftr-390	528	29	a	a	DET
ftr-390	528	30	council	council	NOUN
ftr-390	528	31	directive	directive	NOUN
ftr-390	528	32	in	in	ADP
ftr-390	528	33	order	order	NOUN
ftr-390	528	34	to	to	PART
ftr-390	528	35	keep	keep	VERB
ftr-390	528	36	"	"	PUNCT
ftr-390	528	37	the	the	DET
ftr-390	528	38	agreement	agreement	NOUN
ftr-390	528	39	outside	outside	ADP
ftr-390	528	40	of	of	ADP
ftr-390	528	41	the	the	DET
ftr-390	528	42	reach	reach	NOUN
ftr-390	528	43	of	of	ADP
ftr-390	528	44	the	the	DET
ftr-390	528	45	ec	ec	PROPN
ftr-390	528	46	court	court	NOUN
ftr-390	528	47	"	"	PUNCT
ftr-390	528	48	)	)	PUNCT
ftr-390	528	49	.	.	PUNCT
ftr-390	529	1	103	103	NUM
ftr-390	529	2	.	.	PUNCT
ftr-390	530	1	the	the	DET
ftr-390	530	2	committee	committee	NOUN
ftr-390	530	3	of	of	ADP
ftr-390	530	4	experts	expert	NOUN
ftr-390	530	5	recommended	recommend	VERB
ftr-390	530	6	limiting	limit	VERB
ftr-390	530	7	eu	eu	PROPN
ftr-390	530	8	consolidation	consolidation	NOUN
ftr-390	530	9	to	to	ADP
ftr-390	530	10	the	the	DET
ftr-390	530	11	european	european	ADJ
ftr-390	530	12	"	"	PUNCT
ftr-390	530	13	water	water	NOUN
ftr-390	530	14	's	's	PART
ftr-390	530	15	edge	edge	NOUN
ftr-390	530	16	.	.	PUNCT
ftr-390	530	17	"	"	PUNCT
ftr-390	530	18	martens	marten	NOUN
ftr-390	530	19	-	-	PUNCT
ftr-390	530	20	weiner	weiner	NOUN
ftr-390	530	21	,	,	PUNCT
ftr-390	530	22	supra	supra	PROPN
ftr-390	530	23	note	note	NOUN
ftr-390	530	24	52	52	NUM
ftr-390	530	25	,	,	PUNCT
ftr-390	530	26	at	at	ADP
ftr-390	530	27	31	31	NUM
ftr-390	530	28	,	,	PUNCT
ftr-390	530	29	n.	n.	NOUN
ftr-390	530	30	19	19	NUM
ftr-390	530	31	.	.	PUNCT
ftr-390	530	32	2007	2007	NUM
ftr-390	530	33	]	]	PUNCT
ftr-390	530	34	florida	florida	PROPN
ftr-390	530	35	tax	tax	NOUN
ftr-390	530	36	review	review	NOUN
ftr-390	530	37	comprise	comprise	VERB
ftr-390	530	38	the	the	DET
ftr-390	530	39	worldwide	worldwide	ADJ
ftr-390	530	40	unitary	unitary	ADJ
ftr-390	530	41	profits	profit	NOUN
ftr-390	530	42	of	of	ADP
ftr-390	530	43	any	any	DET
ftr-390	530	44	vertically	vertically	ADV
ftr-390	530	45	integrated	integrate	VERB
ftr-390	530	46	entity	entity	NOUN
ftr-390	530	47	doing	do	VERB
ftr-390	530	48	business	business	NOUN
ftr-390	530	49	in	in	ADP
ftr-390	530	50	europe	europe	PROPN
ftr-390	530	51	?	?	PUNCT
ftr-390	531	1	2	2	X
ftr-390	531	2	.	.	X
ftr-390	531	3	u.s	u.s	PROPN
ftr-390	531	4	.	.	PROPN
ftr-390	531	5	state	state	PROPN
ftr-390	531	6	taxation	taxation	NOUN
ftr-390	531	7	and	and	CCONJ
ftr-390	531	8	the	the	DET
ftr-390	531	9	foreign	foreign	PROPN
ftr-390	531	10	commerce	commerce	NOUN
ftr-390	531	11	clause	clause	NOUN
ftr-390	531	12	because	because	SCONJ
ftr-390	531	13	(	(	PUNCT
ftr-390	531	14	1	1	X
ftr-390	531	15	)	)	PUNCT
ftr-390	531	16	the	the	DET
ftr-390	531	17	u.s	u.s	PROPN
ftr-390	531	18	.	.	PROPN
ftr-390	531	19	states	state	NOUN
ftr-390	531	20	can	can	AUX
ftr-390	531	21	not	not	PART
ftr-390	531	22	enter	enter	VERB
ftr-390	531	23	into	into	ADP
ftr-390	531	24	treaties	treaty	NOUN
ftr-390	531	25	with	with	ADP
ftr-390	531	26	foreign	foreign	ADJ
ftr-390	531	27	govemments,'o	govemments,'o	NOUN
ftr-390	531	28	°	°	NOUN
ftr-390	531	29	(	(	PUNCT
ftr-390	531	30	2	2	X
ftr-390	531	31	)	)	PUNCT
ftr-390	531	32	the	the	DET
ftr-390	531	33	states	state	NOUN
ftr-390	531	34	generally	generally	ADV
ftr-390	531	35	have	have	AUX
ftr-390	531	36	not	not	PART
ftr-390	531	37	entered	enter	VERB
ftr-390	531	38	into	into	ADP
ftr-390	531	39	double	double	ADJ
ftr-390	531	40	tax	tax	NOUN
ftr-390	531	41	compacts	compact	NOUN
ftr-390	531	42	with	with	ADP
ftr-390	531	43	each	each	DET
ftr-390	531	44	other,15	other,15	ADJ
ftr-390	531	45	and	and	CCONJ
ftr-390	531	46	(	(	PUNCT
ftr-390	531	47	3	3	X
ftr-390	531	48	)	)	PUNCT
ftr-390	531	49	bilateral	bilateral	ADJ
ftr-390	531	50	tax	tax	NOUN
ftr-390	531	51	treaties	treaty	NOUN
ftr-390	531	52	between	between	ADP
ftr-390	531	53	the	the	DET
ftr-390	531	54	united	united	PROPN
ftr-390	531	55	states	states	PROPN
ftr-390	531	56	and	and	CCONJ
ftr-390	531	57	other	other	ADJ
ftr-390	531	58	countries	country	NOUN
ftr-390	531	59	do	do	AUX
ftr-390	531	60	not	not	PART
ftr-390	531	61	affect	affect	VERB
ftr-390	531	62	state	state	NOUN
ftr-390	531	63	taxation,0	taxation,0	NOUN
ftr-390	531	64	6	6	NUM
ftr-390	531	65	the	the	DET
ftr-390	531	66	tax	tax	NOUN
ftr-390	531	67	treaty	treaty	NOUN
ftr-390	531	68	controversy	controversy	NOUN
ftr-390	531	69	has	have	AUX
ftr-390	531	70	not	not	PART
ftr-390	531	71	arisen	arise	VERB
ftr-390	531	72	in	in	ADP
ftr-390	531	73	the	the	DET
ftr-390	531	74	united	united	PROPN
ftr-390	531	75	states	states	PROPN
ftr-390	531	76	as	as	SCONJ
ftr-390	531	77	it	it	PRON
ftr-390	531	78	has	have	VERB
ftr-390	531	79	in	in	ADP
ftr-390	531	80	europe	europe	PROPN
ftr-390	531	81	.	.	PUNCT
ftr-390	532	1	however	however	ADV
ftr-390	532	2	,	,	PUNCT
ftr-390	532	3	that	that	PRON
ftr-390	532	4	does	do	AUX
ftr-390	532	5	not	not	PART
ftr-390	532	6	mean	mean	VERB
ftr-390	532	7	that	that	SCONJ
ftr-390	532	8	state	state	NOUN
ftr-390	532	9	tax	tax	NOUN
ftr-390	532	10	policy	policy	NOUN
ftr-390	532	11	lacks	lack	VERB
ftr-390	532	12	an	an	DET
ftr-390	532	13	international	international	ADJ
ftr-390	532	14	dimension	dimension	NOUN
ftr-390	532	15	.	.	PUNCT
ftr-390	533	1	just	just	ADV
ftr-390	533	2	as	as	SCONJ
ftr-390	533	3	the	the	DET
ftr-390	533	4	interstate	interstate	PROPN
ftr-390	533	5	commerce	commerce	NOUN
ftr-390	533	6	clause	clause	NOUN
ftr-390	533	7	forbids	forbid	VERB
ftr-390	533	8	states	state	NOUN
ftr-390	533	9	from	from	ADP
ftr-390	533	10	discriminating	discriminate	VERB
ftr-390	533	11	against	against	ADP
ftr-390	533	12	interstate	interstate	PROPN
ftr-390	533	13	commerce	commerce	PROPN
ftr-390	533	14	,	,	PUNCT
ftr-390	533	15	the	the	DET
ftr-390	533	16	supreme	supreme	PROPN
ftr-390	533	17	court	court	PROPN
ftr-390	533	18	has	have	AUX
ftr-390	533	19	held	hold	VERB
ftr-390	533	20	that	that	SCONJ
ftr-390	533	21	the	the	DET
ftr-390	533	22	foreign	foreign	PROPN
ftr-390	533	23	commerce	commerce	PROPN
ftr-390	533	24	clause	clause	NOUN
ftr-390	533	25	forbids	forbid	VERB
ftr-390	533	26	states	state	NOUN
ftr-390	533	27	from	from	ADP
ftr-390	533	28	discriminating	discriminate	VERB
ftr-390	533	29	against	against	ADP
ftr-390	533	30	foreign	foreign	ADJ
ftr-390	533	31	commerce	commerce	NOUN
ftr-390	533	32	.	.	PUNCT
ftr-390	534	1	this	this	PRON
ftr-390	534	2	means	mean	VERB
ftr-390	534	3	,	,	PUNCT
ftr-390	534	4	for	for	ADP
ftr-390	534	5	example	example	NOUN
ftr-390	534	6	,	,	PUNCT
ftr-390	534	7	that	that	SCONJ
ftr-390	534	8	a	a	DET
ftr-390	534	9	state	state	NOUN
ftr-390	534	10	may	may	AUX
ftr-390	534	11	not	not	PART
ftr-390	534	12	include	include	VERB
ftr-390	534	13	in	in	ADP
ftr-390	534	14	a	a	DET
ftr-390	534	15	company	company	NOUN
ftr-390	534	16	's	's	PART
ftr-390	534	17	taxable	taxable	ADJ
ftr-390	534	18	income	income	NOUN
ftr-390	534	19	dividends	dividend	NOUN
ftr-390	534	20	from	from	ADP
ftr-390	534	21	foreign	foreign	ADJ
ftr-390	534	22	,	,	PUNCT
ftr-390	534	23	but	but	CCONJ
ftr-390	534	24	not	not	PART
ftr-390	534	25	u.s	u.s	PROPN
ftr-390	534	26	.	.	PROPN
ftr-390	534	27	,	,	PUNCT
ftr-390	534	28	subsidiaries	subsidiary	NOUN
ftr-390	534	29	.	.	PUNCT
ftr-390	534	30	'	'	PUNCT
ftr-390	535	1	7	7	NUM
ftr-390	535	2	the	the	DET
ftr-390	535	3	most	most	ADV
ftr-390	535	4	significant	significant	ADJ
ftr-390	535	5	controversies	controversy	NOUN
ftr-390	535	6	concerning	concern	VERB
ftr-390	535	7	the	the	DET
ftr-390	535	8	u.s	u.s	PROPN
ftr-390	535	9	.	.	PROPN
ftr-390	535	10	states	state	NOUN
ftr-390	535	11	and	and	CCONJ
ftr-390	535	12	foreign	foreign	ADJ
ftr-390	535	13	tax	tax	NOUN
ftr-390	535	14	relations	relation	NOUN
ftr-390	535	15	have	have	AUX
ftr-390	535	16	concerned	concern	VERB
ftr-390	535	17	some	some	DET
ftr-390	535	18	states	state	NOUN
ftr-390	535	19	'	'	PART
ftr-390	535	20	inclusion	inclusion	NOUN
ftr-390	535	21	of	of	ADP
ftr-390	535	22	foreign	foreign	ADJ
ftr-390	535	23	-	-	PUNCT
ftr-390	535	24	source	source	NOUN
ftr-390	535	25	income	income	NOUN
ftr-390	535	26	in	in	ADP
ftr-390	535	27	the	the	DET
ftr-390	535	28	state	state	NOUN
ftr-390	535	29	tax	tax	NOUN
ftr-390	535	30	base	base	NOUN
ftr-390	535	31	.	.	PUNCT
ftr-390	536	1	until	until	ADP
ftr-390	536	2	the	the	DET
ftr-390	536	3	1990s	1990s	NUM
ftr-390	536	4	,	,	PUNCT
ftr-390	536	5	california	california	PROPN
ftr-390	536	6	and	and	CCONJ
ftr-390	536	7	several	several	ADJ
ftr-390	536	8	other	other	ADJ
ftr-390	536	9	u.s	u.s	PROPN
ftr-390	536	10	.	.	PROPN
ftr-390	536	11	states	state	NOUN
ftr-390	536	12	imposed	impose	VERB
ftr-390	536	13	"	"	PUNCT
ftr-390	536	14	worldwide	worldwide	ADV
ftr-390	536	15	combined	combined	ADJ
ftr-390	536	16	reporting	reporting	NOUN
ftr-390	536	17	"	"	PUNCT
ftr-390	536	18	requirements	requirement	NOUN
ftr-390	536	19	on	on	ADP
ftr-390	536	20	companies	company	NOUN
ftr-390	536	21	engaged	engage	VERB
ftr-390	536	22	in	in	ADP
ftr-390	536	23	business	business	NOUN
ftr-390	536	24	within	within	ADP
ftr-390	536	25	their	their	PRON
ftr-390	536	26	territory	territory	NOUN
ftr-390	536	27	.	.	PUNCT
ftr-390	537	1	worldwide	worldwide	ADV
ftr-390	537	2	combined	combined	ADJ
ftr-390	537	3	reporting	reporting	NOUN
ftr-390	537	4	had	have	VERB
ftr-390	537	5	the	the	DET
ftr-390	537	6	effect	effect	NOUN
ftr-390	537	7	of	of	ADP
ftr-390	537	8	including	include	VERB
ftr-390	537	9	the	the	DET
ftr-390	537	10	foreign	foreign	ADJ
ftr-390	537	11	income	income	NOUN
ftr-390	537	12	of	of	ADP
ftr-390	537	13	companies	company	NOUN
ftr-390	537	14	affiliated	affiliate	VERB
ftr-390	537	15	with	with	ADP
ftr-390	537	16	the	the	DET
ftr-390	537	17	taxpayer	taxpayer	NOUN
ftr-390	537	18	in	in	ADP
ftr-390	537	19	the	the	DET
ftr-390	537	20	apportionable	apportionable	ADJ
ftr-390	537	21	base	base	NOUN
ftr-390	537	22	,	,	PUNCT
ftr-390	537	23	even	even	ADV
ftr-390	537	24	if	if	SCONJ
ftr-390	537	25	those	those	DET
ftr-390	537	26	affiliates	affiliate	NOUN
ftr-390	537	27	were	be	AUX
ftr-390	537	28	themselves	themselves	PRON
ftr-390	537	29	established	establish	VERB
ftr-390	537	30	outside	outside	ADP
ftr-390	537	31	the	the	DET
ftr-390	537	32	united	united	PROPN
ftr-390	537	33	states	states	PROPN
ftr-390	537	34	.	.	PUNCT
ftr-390	538	1	all	all	PRON
ftr-390	538	2	that	that	PRON
ftr-390	538	3	was	be	AUX
ftr-390	538	4	required	require	VERB
ftr-390	538	5	in	in	ADP
ftr-390	538	6	order	order	NOUN
ftr-390	538	7	to	to	PART
ftr-390	538	8	include	include	VERB
ftr-390	538	9	the	the	DET
ftr-390	538	10	profits	profit	NOUN
ftr-390	538	11	of	of	ADP
ftr-390	538	12	the	the	DET
ftr-390	538	13	related	relate	VERB
ftr-390	538	14	foreign	foreign	ADJ
ftr-390	538	15	affiliate	affiliate	NOUN
ftr-390	538	16	in	in	ADP
ftr-390	538	17	the	the	DET
ftr-390	538	18	apportionable	apportionable	ADJ
ftr-390	538	19	tax	tax	NOUN
ftr-390	538	20	base	base	NOUN
ftr-390	538	21	was	be	AUX
ftr-390	538	22	that	that	SCONJ
ftr-390	538	23	the	the	DET
ftr-390	538	24	in	in	ADP
ftr-390	538	25	-	-	PUNCT
ftr-390	538	26	state	state	NOUN
ftr-390	538	27	company	company	NOUN
ftr-390	538	28	and	and	CCONJ
ftr-390	538	29	the	the	DET
ftr-390	538	30	foreign	foreign	ADJ
ftr-390	538	31	affiliate	affiliate	NOUN
ftr-390	538	32	were	be	AUX
ftr-390	538	33	engaged	engage	VERB
ftr-390	538	34	in	in	ADP
ftr-390	538	35	a	a	DET
ftr-390	538	36	single	single	ADJ
ftr-390	538	37	"	"	PUNCT
ftr-390	538	38	unitary	unitary	ADJ
ftr-390	538	39	business	business	NOUN
ftr-390	538	40	,	,	PUNCT
ftr-390	538	41	"	"	PUNCT
ftr-390	538	42	a	a	DET
ftr-390	538	43	concept	concept	NOUN
ftr-390	538	44	variously	variously	ADV
ftr-390	538	45	defined	define	VERB
ftr-390	538	46	in	in	ADP
ftr-390	538	47	state	state	NOUN
ftr-390	538	48	law	law	NOUN
ftr-390	538	49	.	.	PUNCT
ftr-390	539	1	'08	'08	NUM
ftr-390	539	2	several	several	ADJ
ftr-390	539	3	taxpayers	taxpayer	NOUN
ftr-390	539	4	challenged	challenge	VERB
ftr-390	539	5	104	104	NUM
ftr-390	539	6	.	.	PUNCT
ftr-390	540	1	u.s	u.s	PROPN
ftr-390	540	2	.	.	PROPN
ftr-390	540	3	const	const	PROPN
ftr-390	540	4	.	.	PUNCT
ftr-390	540	5	art	art	NOUN
ftr-390	540	6	.	.	PUNCT
ftr-390	541	1	i	i	PRON
ftr-390	541	2	,	,	PUNCT
ftr-390	541	3	§	§	PROPN
ftr-390	541	4	10	10	NUM
ftr-390	541	5	,	,	PUNCT
ftr-390	541	6	cl	cl	NOUN
ftr-390	541	7	.	.	NOUN
ftr-390	542	1	3	3	NUM
ftr-390	542	2	.	.	NOUN
ftr-390	542	3	105	105	NUM
ftr-390	542	4	.	.	PUNCT
ftr-390	543	1	although	although	SCONJ
ftr-390	543	2	the	the	DET
ftr-390	543	3	constitution	constitution	NOUN
ftr-390	543	4	's	's	PART
ftr-390	543	5	compact	compact	ADJ
ftr-390	543	6	clause	clause	NOUN
ftr-390	543	7	provides	provide	VERB
ftr-390	543	8	that	that	SCONJ
ftr-390	543	9	"	"	PUNCT
ftr-390	543	10	[	[	X
ftr-390	543	11	n]o	n]o	NOUN
ftr-390	543	12	state	state	NOUN
ftr-390	543	13	shall	shall	NOUN
ftr-390	543	14	,	,	PUNCT
ftr-390	543	15	without	without	ADP
ftr-390	543	16	the	the	DET
ftr-390	543	17	consent	consent	NOUN
ftr-390	543	18	of	of	ADP
ftr-390	543	19	congress	congress	PROPN
ftr-390	543	20	...	...	PUNCT
ftr-390	543	21	enter	enter	VERB
ftr-390	543	22	into	into	ADP
ftr-390	543	23	any	any	DET
ftr-390	543	24	agreement	agreement	NOUN
ftr-390	543	25	or	or	CCONJ
ftr-390	543	26	compact	compact	ADJ
ftr-390	543	27	with	with	ADP
ftr-390	543	28	another	another	DET
ftr-390	543	29	state	state	NOUN
ftr-390	543	30	,	,	PUNCT
ftr-390	543	31	or	or	CCONJ
ftr-390	543	32	with	with	ADP
ftr-390	543	33	a	a	DET
ftr-390	543	34	foreign	foreign	ADJ
ftr-390	543	35	power	power	NOUN
ftr-390	543	36	,	,	PUNCT
ftr-390	543	37	"	"	PUNCT
ftr-390	543	38	the	the	DET
ftr-390	543	39	supreme	supreme	PROPN
ftr-390	543	40	court	court	PROPN
ftr-390	543	41	has	have	AUX
ftr-390	543	42	interpreted	interpret	VERB
ftr-390	543	43	the	the	DET
ftr-390	543	44	provision	provision	NOUN
ftr-390	543	45	to	to	PART
ftr-390	543	46	require	require	VERB
ftr-390	543	47	congressional	congressional	ADJ
ftr-390	543	48	consent	consent	NOUN
ftr-390	543	49	only	only	ADV
ftr-390	543	50	when	when	SCONJ
ftr-390	543	51	the	the	DET
ftr-390	543	52	compact	compact	NOUN
ftr-390	543	53	would	would	AUX
ftr-390	543	54	result	result	VERB
ftr-390	543	55	in	in	ADP
ftr-390	543	56	an	an	DET
ftr-390	543	57	"	"	PUNCT
ftr-390	543	58	increase	increase	NOUN
ftr-390	543	59	of	of	ADP
ftr-390	543	60	political	political	ADJ
ftr-390	543	61	power	power	NOUN
ftr-390	543	62	in	in	ADP
ftr-390	543	63	the	the	DET
ftr-390	543	64	states	state	NOUN
ftr-390	543	65	,	,	PUNCT
ftr-390	543	66	which	which	PRON
ftr-390	543	67	may	may	AUX
ftr-390	543	68	encroach	encroach	VERB
ftr-390	543	69	upon	upon	SCONJ
ftr-390	543	70	or	or	CCONJ
ftr-390	543	71	interfere	interfere	VERB
ftr-390	543	72	with	with	ADP
ftr-390	543	73	the	the	DET
ftr-390	543	74	just	just	ADJ
ftr-390	543	75	supremacy	supremacy	NOUN
ftr-390	543	76	of	of	ADP
ftr-390	543	77	the	the	DET
ftr-390	543	78	united	united	PROPN
ftr-390	543	79	states	states	PROPN
ftr-390	543	80	.	.	PUNCT
ftr-390	543	81	"	"	PUNCT
ftr-390	544	1	virginia	virginia	PROPN
ftr-390	544	2	v.	v.	PROPN
ftr-390	544	3	tennessee	tennessee	PROPN
ftr-390	544	4	,	,	PUNCT
ftr-390	544	5	148	148	NUM
ftr-390	544	6	u.s	u.s	PROPN
ftr-390	544	7	.	.	PROPN
ftr-390	544	8	503	503	NUM
ftr-390	544	9	,	,	PUNCT
ftr-390	544	10	519	519	NUM
ftr-390	544	11	(	(	PUNCT
ftr-390	544	12	1893	1893	NUM
ftr-390	544	13	)	)	PUNCT
ftr-390	544	14	;	;	PUNCT
ftr-390	544	15	see	see	VERB
ftr-390	544	16	also	also	ADV
ftr-390	544	17	united	united	PROPN
ftr-390	544	18	states	states	PROPN
ftr-390	544	19	steel	steel	PROPN
ftr-390	544	20	corp	corp	PROPN
ftr-390	544	21	.	.	PROPN
ftr-390	545	1	v.	v.	ADP
ftr-390	545	2	multistate	multistate	NOUN
ftr-390	545	3	tax	tax	NOUN
ftr-390	545	4	comm'n	comm'n	PROPN
ftr-390	545	5	,	,	PUNCT
ftr-390	545	6	434	434	NUM
ftr-390	545	7	u.s	u.s	PROPN
ftr-390	545	8	.	.	PROPN
ftr-390	545	9	452	452	NUM
ftr-390	545	10	(	(	PUNCT
ftr-390	545	11	1978	1978	NUM
ftr-390	545	12	)	)	PUNCT
ftr-390	545	13	(	(	PUNCT
ftr-390	545	14	rejecting	reject	VERB
ftr-390	545	15	compact	compact	ADJ
ftr-390	545	16	clause	clause	NOUN
ftr-390	545	17	challenge	challenge	NOUN
ftr-390	545	18	to	to	ADP
ftr-390	545	19	the	the	DET
ftr-390	545	20	multistate	multistate	NOUN
ftr-390	545	21	tax	tax	NOUN
ftr-390	545	22	compact	compact	NOUN
ftr-390	545	23	)	)	PUNCT
ftr-390	545	24	.	.	PUNCT
ftr-390	546	1	106	106	NUM
ftr-390	546	2	.	.	PUNCT
ftr-390	547	1	the	the	DET
ftr-390	547	2	federal	federal	ADJ
ftr-390	547	3	government	government	NOUN
ftr-390	547	4	has	have	VERB
ftr-390	547	5	the	the	DET
ftr-390	547	6	authority	authority	NOUN
ftr-390	547	7	to	to	PART
ftr-390	547	8	enter	enter	VERB
ftr-390	547	9	into	into	ADP
ftr-390	547	10	tax	tax	NOUN
ftr-390	547	11	treaties	treaty	NOUN
ftr-390	547	12	that	that	PRON
ftr-390	547	13	constrain	constrain	VERB
ftr-390	547	14	state	state	NOUN
ftr-390	547	15	taxes	taxis	NOUN
ftr-390	547	16	,	,	PUNCT
ftr-390	547	17	but	but	CCONJ
ftr-390	547	18	it	it	PRON
ftr-390	547	19	has	have	AUX
ftr-390	547	20	not	not	PART
ftr-390	547	21	generally	generally	ADV
ftr-390	547	22	exercised	exercise	VERB
ftr-390	547	23	that	that	DET
ftr-390	547	24	authority	authority	NOUN
ftr-390	547	25	.	.	PUNCT
ftr-390	548	1	see	see	VERB
ftr-390	548	2	peter	peter	PROPN
ftr-390	548	3	h.	h.	PROPN
ftr-390	548	4	blessing	blessing	PROPN
ftr-390	548	5	&	&	CCONJ
ftr-390	548	6	carol	carol	PROPN
ftr-390	548	7	dunahoo	dunahoo	PROPN
ftr-390	548	8	,	,	PUNCT
ftr-390	548	9	analysis	analysis	NOUN
ftr-390	548	10	of	of	ADP
ftr-390	548	11	united	united	PROPN
ftr-390	548	12	states	states	PROPN
ftr-390	548	13	income	income	NOUN
ftr-390	548	14	tax	tax	NOUN
ftr-390	548	15	treaties	treaty	NOUN
ftr-390	548	16	1.03[1][b	1.03[1][b	NUM
ftr-390	548	17	]	]	PUNCT
ftr-390	548	18	(	(	PUNCT
ftr-390	548	19	2006	2006	NUM
ftr-390	548	20	)	)	PUNCT
ftr-390	548	21	;	;	PUNCT
ftr-390	548	22	see	see	VERB
ftr-390	548	23	also	also	ADV
ftr-390	548	24	infra	infra	NOUN
ftr-390	548	25	note	note	VERB
ftr-390	548	26	111	111	NUM
ftr-390	548	27	and	and	CCONJ
ftr-390	548	28	accompanying	accompany	VERB
ftr-390	548	29	text	text	NOUN
ftr-390	548	30	for	for	ADP
ftr-390	548	31	discussion	discussion	NOUN
ftr-390	548	32	of	of	ADP
ftr-390	548	33	the	the	DET
ftr-390	548	34	attempt	attempt	NOUN
ftr-390	548	35	to	to	PART
ftr-390	548	36	narrow	narrow	VERB
ftr-390	548	37	the	the	DET
ftr-390	548	38	exercise	exercise	NOUN
ftr-390	548	39	of	of	ADP
ftr-390	548	40	state	state	NOUN
ftr-390	548	41	tax	tax	NOUN
ftr-390	548	42	powers	power	NOUN
ftr-390	548	43	in	in	ADP
ftr-390	548	44	the	the	DET
ftr-390	548	45	u.s.-u.k	u.s.-u.k	PROPN
ftr-390	548	46	.	.	PROPN
ftr-390	548	47	tax	tax	NOUN
ftr-390	548	48	treaty	treaty	NOUN
ftr-390	548	49	.	.	PUNCT
ftr-390	549	1	107	107	NUM
ftr-390	549	2	.	.	PUNCT
ftr-390	550	1	kraft	kraft	VERB
ftr-390	550	2	general	general	ADJ
ftr-390	550	3	foods	foods	PROPN
ftr-390	550	4	,	,	PUNCT
ftr-390	550	5	inc	inc	PROPN
ftr-390	550	6	.	.	PROPN
ftr-390	551	1	v.	v.	PROPN
ftr-390	551	2	iowa	iowa	PROPN
ftr-390	551	3	dep't	dep't	NOUN
ftr-390	551	4	of	of	ADP
ftr-390	551	5	revenue	revenue	NOUN
ftr-390	551	6	,	,	PUNCT
ftr-390	551	7	505	505	NUM
ftr-390	551	8	u.s	u.s	PROPN
ftr-390	551	9	.	.	PROPN
ftr-390	551	10	71	71	NUM
ftr-390	551	11	(	(	PUNCT
ftr-390	551	12	1992	1992	NUM
ftr-390	551	13	)	)	PUNCT
ftr-390	551	14	.	.	PUNCT
ftr-390	552	1	108	108	NUM
ftr-390	552	2	.	.	PUNCT
ftr-390	553	1	see	see	VERB
ftr-390	553	2	,	,	PUNCT
ftr-390	553	3	e.g.	e.g.	ADV
ftr-390	553	4	,	,	PUNCT
ftr-390	553	5	container	container	PROPN
ftr-390	553	6	corp	corp	PROPN
ftr-390	553	7	.	.	PROPN
ftr-390	553	8	of	of	ADP
ftr-390	553	9	am	be	AUX
ftr-390	553	10	.	.	PUNCT
ftr-390	554	1	v.	v.	ADP
ftr-390	554	2	franchise	franchise	PROPN
ftr-390	554	3	tax	tax	PROPN
ftr-390	554	4	bd	bd	PROPN
ftr-390	554	5	.	.	PROPN
ftr-390	554	6	,	,	PUNCT
ftr-390	554	7	463	463	NUM
ftr-390	554	8	u.s	u.s	PROPN
ftr-390	554	9	.	.	PROPN
ftr-390	554	10	159	159	NUM
ftr-390	554	11	,	,	PUNCT
ftr-390	554	12	165	165	NUM
ftr-390	554	13	-	-	SYM
ftr-390	554	14	68	68	NUM
ftr-390	554	15	(	(	PUNCT
ftr-390	554	16	1983	1983	NUM
ftr-390	554	17	)	)	PUNCT
ftr-390	554	18	.	.	PUNCT
ftr-390	555	1	see	see	VERB
ftr-390	555	2	also	also	ADV
ftr-390	555	3	hellerstein	hellerstein	PROPN
ftr-390	555	4	&	&	CCONJ
ftr-390	555	5	hellerstein	hellerstein	PROPN
ftr-390	555	6	,	,	PUNCT
ftr-390	555	7	supra	supra	PROPN
ftr-390	555	8	note	note	PROPN
ftr-390	555	9	21	21	NUM
ftr-390	555	10	,	,	PUNCT
ftr-390	555	11	8.09	8.09	NUM
ftr-390	555	12	.	.	PUNCT
ftr-390	556	1	[	[	X
ftr-390	556	2	vol	vol	NOUN
ftr-390	556	3	8:7	8:7	NUM
ftr-390	556	4	common	common	ADJ
ftr-390	556	5	markets	market	NOUN
ftr-390	556	6	,	,	PUNCT
ftr-390	556	7	common	common	ADJ
ftr-390	556	8	tax	tax	NOUN
ftr-390	556	9	problems	problem	NOUN
ftr-390	556	10	worldwide	worldwide	ADV
ftr-390	556	11	combined	combined	ADJ
ftr-390	556	12	reporting	reporting	NOUN
ftr-390	556	13	under	under	ADP
ftr-390	556	14	the	the	DET
ftr-390	556	15	foreign	foreign	ADJ
ftr-390	556	16	commerce	commerce	NOUN
ftr-390	556	17	clause	clause	NOUN
ftr-390	556	18	,	,	PUNCT
ftr-390	556	19	arguing	argue	VERB
ftr-390	556	20	that	that	SCONJ
ftr-390	556	21	the	the	DET
ftr-390	556	22	practice	practice	NOUN
ftr-390	556	23	created	create	VERB
ftr-390	556	24	a	a	DET
ftr-390	556	25	risk	risk	NOUN
ftr-390	556	26	of	of	ADP
ftr-390	556	27	multiple	multiple	ADJ
ftr-390	556	28	taxation	taxation	NOUN
ftr-390	556	29	and	and	CCONJ
ftr-390	556	30	prevented	prevent	VERB
ftr-390	556	31	the	the	DET
ftr-390	556	32	federal	federal	ADJ
ftr-390	556	33	government	government	NOUN
ftr-390	556	34	from	from	ADP
ftr-390	556	35	"	"	PUNCT
ftr-390	556	36	speaking	speak	VERB
ftr-390	556	37	with	with	ADP
ftr-390	556	38	one	one	NUM
ftr-390	556	39	voice	voice	NOUN
ftr-390	556	40	in	in	ADP
ftr-390	556	41	regulating	regulate	VERB
ftr-390	556	42	foreign	foreign	ADJ
ftr-390	556	43	trade	trade	NOUN
ftr-390	556	44	.	.	PUNCT
ftr-390	557	1	"	"	PUNCT
ftr-390	557	2	'	'	PUNCT
ftr-390	557	3	"	"	PUNCT
ftr-390	557	4	however	however	ADV
ftr-390	557	5	,	,	PUNCT
ftr-390	557	6	the	the	DET
ftr-390	557	7	supreme	supreme	PROPN
ftr-390	557	8	court	court	PROPN
ftr-390	557	9	repeatedly	repeatedly	ADV
ftr-390	557	10	upheld	uphold	VERB
ftr-390	557	11	the	the	DET
ftr-390	557	12	application	application	NOUN
ftr-390	557	13	of	of	ADP
ftr-390	557	14	worldwide	worldwide	ADJ
ftr-390	557	15	combined	combined	ADJ
ftr-390	557	16	reporting	reporting	NOUN
ftr-390	557	17	requirements	requirement	NOUN
ftr-390	557	18	to	to	ADP
ftr-390	557	19	both	both	DET
ftr-390	557	20	u.s	u.s	PROPN
ftr-390	557	21	.	.	PROPN
ftr-390	557	22	and	and	CCONJ
ftr-390	557	23	foreign	foreign	ADJ
ftr-390	557	24	multinationals	multinational	NOUN
ftr-390	557	25	.	.	PUNCT
ftr-390	557	26	'	'	PUNCT
ftr-390	558	1	despite	despite	SCONJ
ftr-390	558	2	the	the	DET
ftr-390	558	3	court	court	NOUN
ftr-390	558	4	's	's	PART
ftr-390	558	5	blessing	blessing	NOUN
ftr-390	558	6	,	,	PUNCT
ftr-390	558	7	the	the	DET
ftr-390	558	8	persistence	persistence	NOUN
ftr-390	558	9	of	of	ADP
ftr-390	558	10	mandatory	mandatory	ADJ
ftr-390	558	11	worldwide	worldwide	ADV
ftr-390	558	12	combined	combined	ADJ
ftr-390	558	13	reporting	reporting	NOUN
ftr-390	558	14	met	meet	VERB
ftr-390	558	15	with	with	ADP
ftr-390	558	16	so	so	ADV
ftr-390	558	17	much	much	ADJ
ftr-390	558	18	protest	protest	NOUN
ftr-390	558	19	from	from	ADP
ftr-390	558	20	u.s	u.s	PROPN
ftr-390	558	21	.	.	PROPN
ftr-390	558	22	trading	trading	NOUN
ftr-390	558	23	partners	partner	NOUN
ftr-390	558	24	that	that	SCONJ
ftr-390	558	25	federal	federal	ADJ
ftr-390	558	26	legislation	legislation	NOUN
ftr-390	558	27	limiting	limit	VERB
ftr-390	558	28	state	state	NOUN
ftr-390	558	29	taxation	taxation	NOUN
ftr-390	558	30	to	to	ADP
ftr-390	558	31	the	the	DET
ftr-390	558	32	u.s	u.s	PROPN
ftr-390	558	33	.	.	PROPN
ftr-390	558	34	"	"	PUNCT
ftr-390	558	35	water	water	NOUN
ftr-390	558	36	's	's	PART
ftr-390	558	37	edge	edge	NOUN
ftr-390	558	38	"	"	PUNCT
ftr-390	558	39	was	be	AUX
ftr-390	558	40	proposed	propose	VERB
ftr-390	558	41	,	,	PUNCT
ftr-390	558	42	but	but	CCONJ
ftr-390	558	43	not	not	PART
ftr-390	558	44	adopted	adopt	VERB
ftr-390	558	45	.	.	PUNCT
ftr-390	559	1	the	the	DET
ftr-390	559	2	united	united	PROPN
ftr-390	559	3	kingdom	kingdom	PROPN
ftr-390	559	4	even	even	ADV
ftr-390	559	5	convinced	convince	VERB
ftr-390	559	6	u.s	u.s	PROPN
ftr-390	559	7	.	.	PROPN
ftr-390	559	8	tax	tax	NOUN
ftr-390	559	9	treaty	treaty	NOUN
ftr-390	559	10	negotiators	negotiator	NOUN
ftr-390	559	11	to	to	PART
ftr-390	559	12	include	include	VERB
ftr-390	559	13	a	a	DET
ftr-390	559	14	provision	provision	NOUN
ftr-390	559	15	in	in	ADP
ftr-390	559	16	a	a	DET
ftr-390	559	17	proposed	propose	VERB
ftr-390	559	18	bilateral	bilateral	ADJ
ftr-390	559	19	tax	tax	NOUN
ftr-390	559	20	treaty	treaty	NOUN
ftr-390	559	21	that	that	PRON
ftr-390	559	22	would	would	AUX
ftr-390	559	23	have	have	AUX
ftr-390	559	24	prevented	prevent	VERB
ftr-390	559	25	the	the	DET
ftr-390	559	26	application	application	NOUN
ftr-390	559	27	of	of	ADP
ftr-390	559	28	worldwide	worldwide	ADJ
ftr-390	559	29	combined	combined	ADJ
ftr-390	559	30	reporting	reporting	NOUN
ftr-390	559	31	requirements	requirement	NOUN
ftr-390	559	32	to	to	ADP
ftr-390	559	33	u.k	u.k	PROPN
ftr-390	559	34	.	.	PROPN
ftr-390	559	35	companies	company	NOUN
ftr-390	559	36	doing	do	VERB
ftr-390	559	37	business	business	NOUN
ftr-390	559	38	in	in	ADP
ftr-390	559	39	the	the	DET
ftr-390	559	40	united	united	PROPN
ftr-390	559	41	states	states	PROPN
ftr-390	559	42	.	.	PUNCT
ftr-390	560	1	however	however	ADV
ftr-390	560	2	,	,	PUNCT
ftr-390	560	3	due	due	ADP
ftr-390	560	4	to	to	ADP
ftr-390	560	5	extensive	extensive	ADJ
ftr-390	560	6	lobbying	lobbying	NOUN
ftr-390	560	7	by	by	ADP
ftr-390	560	8	the	the	DET
ftr-390	560	9	states	state	NOUN
ftr-390	560	10	,	,	PUNCT
ftr-390	560	11	the	the	DET
ftr-390	560	12	senate	senate	PROPN
ftr-390	560	13	refused	refuse	VERB
ftr-390	560	14	to	to	PART
ftr-390	560	15	ratify	ratify	VERB
ftr-390	560	16	the	the	DET
ftr-390	560	17	tax	tax	NOUN
ftr-390	560	18	treaty	treaty	NOUN
ftr-390	560	19	unless	unless	SCONJ
ftr-390	560	20	the	the	DET
ftr-390	560	21	provision	provision	NOUN
ftr-390	560	22	was	be	AUX
ftr-390	560	23	read	read	VERB
ftr-390	560	24	out	out	ADP
ftr-390	560	25	of	of	ADP
ftr-390	560	26	it	it	PRON
ftr-390	560	27	.	.	PUNCT
ftr-390	561	1	"	"	PUNCT
ftr-390	561	2	'	'	PUNCT
ftr-390	561	3	it	it	PRON
ftr-390	561	4	is	be	AUX
ftr-390	561	5	a	a	DET
ftr-390	561	6	testament	testament	NOUN
ftr-390	561	7	to	to	ADP
ftr-390	561	8	the	the	DET
ftr-390	561	9	strength	strength	NOUN
ftr-390	561	10	of	of	ADP
ftr-390	561	11	state	state	NOUN
ftr-390	561	12	tax	tax	NOUN
ftr-390	561	13	sovereignty	sovereignty	NOUN
ftr-390	561	14	that	that	SCONJ
ftr-390	561	15	none	none	NOUN
ftr-390	561	16	of	of	ADP
ftr-390	561	17	the	the	DET
ftr-390	561	18	efforts	effort	NOUN
ftr-390	561	19	initiated	initiate	VERB
ftr-390	561	20	at	at	ADP
ftr-390	561	21	the	the	DET
ftr-390	561	22	federal	federal	ADJ
ftr-390	561	23	government	government	NOUN
ftr-390	561	24	level	level	NOUN
ftr-390	561	25	to	to	PART
ftr-390	561	26	impose	impose	VERB
ftr-390	561	27	water	water	NOUN
ftr-390	561	28	's	's	PART
ftr-390	561	29	edge	edge	NOUN
ftr-390	561	30	as	as	SCONJ
ftr-390	561	31	a	a	DET
ftr-390	561	32	legal	legal	ADJ
ftr-390	561	33	limitation	limitation	NOUN
ftr-390	561	34	on	on	ADP
ftr-390	561	35	state	state	NOUN
ftr-390	561	36	taxation	taxation	NOUN
ftr-390	561	37	succeeded	succeed	VERB
ftr-390	561	38	:	:	PUNCT
ftr-390	561	39	(	(	PUNCT
ftr-390	561	40	1	1	X
ftr-390	561	41	)	)	PUNCT
ftr-390	561	42	the	the	DET
ftr-390	561	43	supreme	supreme	PROPN
ftr-390	561	44	court	court	PROPN
ftr-390	561	45	refused	refuse	VERB
ftr-390	561	46	to	to	PART
ftr-390	561	47	hold	hold	VERB
ftr-390	561	48	worldwide	worldwide	ADV
ftr-390	561	49	combined	combined	ADJ
ftr-390	561	50	reporting	reporting	NOUN
ftr-390	561	51	was	be	AUX
ftr-390	561	52	an	an	DET
ftr-390	561	53	unconstitutional	unconstitutional	ADJ
ftr-390	561	54	tax	tax	NOUN
ftr-390	561	55	on	on	ADP
ftr-390	561	56	extraterritorial	extraterritorial	ADJ
ftr-390	561	57	income	income	NOUN
ftr-390	561	58	,	,	PUNCT
ftr-390	561	59	(	(	PUNCT
ftr-390	561	60	2	2	X
ftr-390	561	61	)	)	PUNCT
ftr-390	561	62	congress	congress	PROPN
ftr-390	561	63	was	be	AUX
ftr-390	561	64	unwilling	unwilling	ADJ
ftr-390	561	65	to	to	PART
ftr-390	561	66	preempt	preempt	VERB
ftr-390	561	67	state	state	NOUN
ftr-390	561	68	taxes	taxis	NOUN
ftr-390	561	69	through	through	ADP
ftr-390	561	70	legislation	legislation	NOUN
ftr-390	561	71	,	,	PUNCT
ftr-390	561	72	even	even	ADV
ftr-390	561	73	though	though	SCONJ
ftr-390	561	74	it	it	PRON
ftr-390	561	75	has	have	VERB
ftr-390	561	76	ample	ample	ADJ
ftr-390	561	77	power	power	NOUN
ftr-390	561	78	to	to	PART
ftr-390	561	79	do	do	AUX
ftr-390	561	80	so	so	ADV
ftr-390	561	81	under	under	ADP
ftr-390	561	82	the	the	DET
ftr-390	561	83	foreign	foreign	ADJ
ftr-390	561	84	commerce	commerce	NOUN
ftr-390	561	85	clause	clause	NOUN
ftr-390	561	86	,	,	PUNCT
ftr-390	561	87	12	12	NUM
ftr-390	561	88	109	109	NUM
ftr-390	561	89	.	.	PUNCT
ftr-390	562	1	the	the	DET
ftr-390	562	2	foreign	foreign	PROPN
ftr-390	562	3	commerce	commerce	PROPN
ftr-390	562	4	clause	clause	NOUN
ftr-390	562	5	imposes	impose	VERB
ftr-390	562	6	these	these	DET
ftr-390	562	7	two	two	NUM
ftr-390	562	8	additional	additional	ADJ
ftr-390	562	9	requirements	requirement	NOUN
ftr-390	562	10	on	on	ADP
ftr-390	562	11	states	state	NOUN
ftr-390	562	12	when	when	SCONJ
ftr-390	562	13	taxing	tax	VERB
ftr-390	562	14	foreign	foreign	ADJ
ftr-390	562	15	commerce	commerce	NOUN
ftr-390	562	16	.	.	PUNCT
ftr-390	563	1	see	see	VERB
ftr-390	563	2	japan	japan	PROPN
ftr-390	563	3	line	line	PROPN
ftr-390	563	4	,	,	PUNCT
ftr-390	563	5	ltd	ltd	PROPN
ftr-390	563	6	.	.	PROPN
ftr-390	564	1	v.	v.	ADP
ftr-390	564	2	county	county	PROPN
ftr-390	564	3	of	of	ADP
ftr-390	564	4	los	los	PROPN
ftr-390	564	5	angeles	angeles	PROPN
ftr-390	564	6	,	,	PUNCT
ftr-390	565	1	441	441	NUM
ftr-390	565	2	u.s	u.s	PROPN
ftr-390	565	3	.	.	PROPN
ftr-390	565	4	434	434	NUM
ftr-390	565	5	,	,	PUNCT
ftr-390	565	6	452	452	NUM
ftr-390	565	7	(	(	PUNCT
ftr-390	565	8	1979	1979	NUM
ftr-390	565	9	)	)	PUNCT
ftr-390	565	10	(	(	PUNCT
ftr-390	565	11	holding	hold	VERB
ftr-390	565	12	that	that	DET
ftr-390	565	13	california	california	PROPN
ftr-390	565	14	could	could	AUX
ftr-390	565	15	not	not	PART
ftr-390	565	16	,	,	PUNCT
ftr-390	565	17	consistently	consistently	ADV
ftr-390	565	18	with	with	ADP
ftr-390	565	19	the	the	DET
ftr-390	565	20	commerce	commerce	NOUN
ftr-390	565	21	clause	clause	NOUN
ftr-390	565	22	,	,	PUNCT
ftr-390	565	23	levy	levy	VERB
ftr-390	565	24	a	a	DET
ftr-390	565	25	fairly	fairly	ADV
ftr-390	565	26	apportioned	apportion	VERB
ftr-390	565	27	property	property	NOUN
ftr-390	565	28	tax	tax	NOUN
ftr-390	565	29	on	on	ADP
ftr-390	565	30	japanese	japanese	ADJ
ftr-390	565	31	containers	container	NOUN
ftr-390	565	32	that	that	PRON
ftr-390	565	33	were	be	AUX
ftr-390	565	34	subject	subject	ADJ
ftr-390	565	35	to	to	ADP
ftr-390	565	36	an	an	DET
ftr-390	565	37	unapportioned	unapportioned	ADJ
ftr-390	565	38	property	property	NOUN
ftr-390	565	39	tax	tax	NOUN
ftr-390	565	40	in	in	ADP
ftr-390	565	41	japan	japan	PROPN
ftr-390	565	42	because	because	SCONJ
ftr-390	565	43	california	california	PROPN
ftr-390	565	44	's	's	PART
ftr-390	565	45	tax	tax	NOUN
ftr-390	565	46	would	would	AUX
ftr-390	565	47	(	(	PUNCT
ftr-390	565	48	1	1	X
ftr-390	565	49	)	)	PUNCT
ftr-390	565	50	inevitably	inevitably	ADV
ftr-390	565	51	result	result	VERB
ftr-390	565	52	in	in	ADP
ftr-390	565	53	international	international	ADJ
ftr-390	565	54	multiple	multiple	ADJ
ftr-390	565	55	taxation	taxation	NOUN
ftr-390	565	56	and	and	CCONJ
ftr-390	565	57	(	(	PUNCT
ftr-390	565	58	2	2	X
ftr-390	565	59	)	)	PUNCT
ftr-390	565	60	interfere	interfere	VERB
ftr-390	565	61	with	with	ADP
ftr-390	565	62	federal	federal	ADJ
ftr-390	565	63	uniformity	uniformity	NOUN
ftr-390	565	64	in	in	ADP
ftr-390	565	65	regulating	regulate	VERB
ftr-390	565	66	foreign	foreign	ADJ
ftr-390	565	67	trade	trade	NOUN
ftr-390	565	68	)	)	PUNCT
ftr-390	565	69	.	.	PUNCT
ftr-390	566	1	110	110	NUM
ftr-390	566	2	.	.	PUNCT
ftr-390	566	3	barclays	barclays	PROPN
ftr-390	566	4	bank	bank	PROPN
ftr-390	566	5	plc	plc	PROPN
ftr-390	566	6	v.	v.	PROPN
ftr-390	566	7	franchise	franchise	PROPN
ftr-390	566	8	tax	tax	PROPN
ftr-390	566	9	board	board	NOUN
ftr-390	566	10	,	,	PUNCT
ftr-390	566	11	512	512	NUM
ftr-390	566	12	u.s	u.s	PROPN
ftr-390	566	13	.	.	PROPN
ftr-390	566	14	298	298	NUM
ftr-390	566	15	(	(	PUNCT
ftr-390	566	16	1994	1994	NUM
ftr-390	566	17	)	)	PUNCT
ftr-390	566	18	(	(	PUNCT
ftr-390	566	19	upholding	uphold	VERB
ftr-390	566	20	application	application	NOUN
ftr-390	566	21	to	to	ADP
ftr-390	566	22	foreign	foreign	ADJ
ftr-390	566	23	company	company	NOUN
ftr-390	566	24	)	)	PUNCT
ftr-390	566	25	;	;	PUNCT
ftr-390	566	26	container	container	PROPN
ftr-390	566	27	corp	corp	PROPN
ftr-390	566	28	.	.	PROPN
ftr-390	566	29	of	of	ADP
ftr-390	566	30	am	be	AUX
ftr-390	566	31	.	.	PUNCT
ftr-390	567	1	v.	v.	ADP
ftr-390	567	2	franchise	franchise	PROPN
ftr-390	567	3	tax	tax	PROPN
ftr-390	567	4	bd	bd	PROPN
ftr-390	567	5	.	.	PROPN
ftr-390	567	6	,	,	PUNCT
ftr-390	567	7	463	463	NUM
ftr-390	567	8	u.s	u.s	PROPN
ftr-390	567	9	.	.	PROPN
ftr-390	567	10	159	159	NUM
ftr-390	567	11	(	(	PUNCT
ftr-390	567	12	1983	1983	NUM
ftr-390	567	13	)	)	PUNCT
ftr-390	567	14	(	(	PUNCT
ftr-390	567	15	upholding	uphold	VERB
ftr-390	567	16	application	application	NOUN
ftr-390	567	17	to	to	ADP
ftr-390	567	18	u.s	u.s	PROPN
ftr-390	567	19	.	.	PROPN
ftr-390	567	20	company	company	NOUN
ftr-390	567	21	)	)	PUNCT
ftr-390	567	22	.	.	PUNCT
ftr-390	568	1	the	the	DET
ftr-390	568	2	supreme	supreme	PROPN
ftr-390	568	3	court	court	PROPN
ftr-390	568	4	recognized	recognize	VERB
ftr-390	568	5	that	that	SCONJ
ftr-390	568	6	worldwide	worldwide	ADV
ftr-390	568	7	combined	combined	ADJ
ftr-390	568	8	reporting	reporting	NOUN
ftr-390	568	9	could	could	AUX
ftr-390	568	10	lead	lead	VERB
ftr-390	568	11	to	to	ADP
ftr-390	568	12	double	double	ADJ
ftr-390	568	13	taxation	taxation	NOUN
ftr-390	568	14	,	,	PUNCT
ftr-390	568	15	but	but	CCONJ
ftr-390	568	16	it	it	PRON
ftr-390	568	17	was	be	AUX
ftr-390	568	18	not	not	PART
ftr-390	568	19	convinced	convince	VERB
ftr-390	568	20	that	that	SCONJ
ftr-390	568	21	separate	separate	ADJ
ftr-390	568	22	accounting	accounting	NOUN
ftr-390	568	23	would	would	AUX
ftr-390	568	24	not	not	PART
ftr-390	568	25	also	also	ADV
ftr-390	568	26	lead	lead	VERB
ftr-390	568	27	to	to	ADP
ftr-390	568	28	double	double	ADJ
ftr-390	568	29	taxation	taxation	NOUN
ftr-390	568	30	,	,	PUNCT
ftr-390	568	31	since	since	SCONJ
ftr-390	568	32	both	both	DET
ftr-390	568	33	systems	system	NOUN
ftr-390	568	34	by	by	ADP
ftr-390	568	35	necessity	necessity	NOUN
ftr-390	568	36	have	have	VERB
ftr-390	568	37	arbitrary	arbitrary	ADJ
ftr-390	568	38	aspects	aspect	NOUN
ftr-390	568	39	.	.	PUNCT
ftr-390	569	1	see	see	VERB
ftr-390	569	2	container	container	NOUN
ftr-390	569	3	at	at	ADP
ftr-390	569	4	190	190	NUM
ftr-390	569	5	-	-	SYM
ftr-390	569	6	191	191	NUM
ftr-390	569	7	.	.	PUNCT
ftr-390	570	1	the	the	DET
ftr-390	570	2	court	court	NOUN
ftr-390	570	3	also	also	ADV
ftr-390	570	4	held	hold	VERB
ftr-390	570	5	that	that	SCONJ
ftr-390	570	6	worldwide	worldwide	ADV
ftr-390	570	7	combined	combined	ADJ
ftr-390	570	8	reporting	reporting	NOUN
ftr-390	570	9	did	do	AUX
ftr-390	570	10	not	not	PART
ftr-390	570	11	threaten	threaten	VERB
ftr-390	570	12	the	the	DET
ftr-390	570	13	federal	federal	ADJ
ftr-390	570	14	government	government	NOUN
ftr-390	570	15	's	's	PART
ftr-390	570	16	foreign	foreign	ADJ
ftr-390	570	17	tax	tax	NOUN
ftr-390	570	18	policy	policy	NOUN
ftr-390	570	19	,	,	PUNCT
ftr-390	570	20	especially	especially	ADV
ftr-390	570	21	since	since	SCONJ
ftr-390	570	22	tax	tax	NOUN
ftr-390	570	23	treaties	treaty	NOUN
ftr-390	570	24	do	do	AUX
ftr-390	570	25	not	not	PART
ftr-390	570	26	generally	generally	ADV
ftr-390	570	27	affect	affect	VERB
ftr-390	570	28	state	state	NOUN
ftr-390	570	29	tax	tax	NOUN
ftr-390	570	30	powers	power	NOUN
ftr-390	570	31	.	.	PUNCT
ftr-390	571	1	i	i	PRON
ftr-390	571	2	d.	d.	PROPN
ftr-390	571	3	at	at	ADP
ftr-390	571	4	197	197	NUM
ftr-390	571	5	;	;	PUNCT
ftr-390	571	6	see	see	VERB
ftr-390	571	7	barclays	barclay	NOUN
ftr-390	571	8	at	at	ADP
ftr-390	571	9	321	321	NUM
ftr-390	571	10	-	-	SYM
ftr-390	571	11	322	322	NUM
ftr-390	571	12	,	,	PUNCT
ftr-390	571	13	326	326	NUM
ftr-390	571	14	.	.	PUNCT
ftr-390	572	1	for	for	ADP
ftr-390	572	2	criticism	criticism	NOUN
ftr-390	572	3	of	of	ADP
ftr-390	572	4	the	the	DET
ftr-390	572	5	court	court	NOUN
ftr-390	572	6	's	's	PART
ftr-390	572	7	ruling	ruling	NOUN
ftr-390	572	8	in	in	ADP
ftr-390	572	9	barclays	barclay	NOUN
ftr-390	572	10	because	because	SCONJ
ftr-390	572	11	it	it	PRON
ftr-390	572	12	robbed	rob	VERB
ftr-390	572	13	the	the	DET
ftr-390	572	14	"	"	PUNCT
ftr-390	572	15	one	one	NUM
ftr-390	572	16	voice	voice	NOUN
ftr-390	572	17	"	"	PUNCT
ftr-390	572	18	doctrine	doctrine	NOUN
ftr-390	572	19	of	of	ADP
ftr-390	572	20	"	"	PUNCT
ftr-390	572	21	any	any	DET
ftr-390	572	22	real	real	ADJ
ftr-390	572	23	significance	significance	NOUN
ftr-390	572	24	"	"	PUNCT
ftr-390	572	25	beyond	beyond	ADP
ftr-390	572	26	the	the	DET
ftr-390	572	27	doctrine	doctrine	NOUN
ftr-390	572	28	of	of	ADP
ftr-390	572	29	federal	federal	ADJ
ftr-390	572	30	preemption	preemption	NOUN
ftr-390	572	31	,	,	PUNCT
ftr-390	572	32	see	see	VERB
ftr-390	572	33	hellerstein	hellerstein	NOUN
ftr-390	572	34	&	&	CCONJ
ftr-390	572	35	hellerstein	hellerstein	PROPN
ftr-390	572	36	,	,	PUNCT
ftr-390	572	37	supra	supra	PROPN
ftr-390	572	38	note	note	PROPN
ftr-390	572	39	21	21	NUM
ftr-390	572	40	,	,	PUNCT
ftr-390	572	41	8.16[3][b	8.16[3][b	NUM
ftr-390	572	42	]	]	PUNCT
ftr-390	572	43	.	.	PUNCT
ftr-390	573	1	111	111	NUM
ftr-390	573	2	.	.	PUNCT
ftr-390	574	1	the	the	DET
ftr-390	574	2	senate	senate	PROPN
ftr-390	574	3	entered	enter	VERB
ftr-390	574	4	a	a	DET
ftr-390	574	5	reservation	reservation	NOUN
ftr-390	574	6	to	to	ADP
ftr-390	574	7	the	the	DET
ftr-390	574	8	proposed	propose	VERB
ftr-390	574	9	treaty	treaty	NOUN
ftr-390	574	10	stating	state	VERB
ftr-390	574	11	that	that	SCONJ
ftr-390	574	12	the	the	DET
ftr-390	574	13	relevant	relevant	ADJ
ftr-390	574	14	article	article	NOUN
ftr-390	574	15	would	would	AUX
ftr-390	574	16	not	not	PART
ftr-390	574	17	be	be	AUX
ftr-390	574	18	interpreted	interpret	VERB
ftr-390	574	19	to	to	PART
ftr-390	574	20	apply	apply	VERB
ftr-390	574	21	to	to	ADP
ftr-390	574	22	state	state	NOUN
ftr-390	574	23	and	and	CCONJ
ftr-390	574	24	local	local	ADJ
ftr-390	574	25	taxation	taxation	NOUN
ftr-390	574	26	.	.	PUNCT
ftr-390	575	1	see	see	VERB
ftr-390	575	2	blessing	blessing	NOUN
ftr-390	575	3	&	&	CCONJ
ftr-390	575	4	dunahoo	dunahoo	PROPN
ftr-390	575	5	,	,	PUNCT
ftr-390	575	6	supra	supra	PROPN
ftr-390	575	7	note	note	PROPN
ftr-390	575	8	106	106	NUM
ftr-390	575	9	,	,	PUNCT
ftr-390	575	10	1.03[1][b	1.03[1][b	NUM
ftr-390	575	11	]	]	PUNCT
ftr-390	575	12	.	.	PUNCT
ftr-390	576	1	112	112	NUM
ftr-390	576	2	.	.	PUNCT
ftr-390	576	3	see	see	VERB
ftr-390	576	4	hellerstein	hellerstein	NOUN
ftr-390	576	5	&	&	CCONJ
ftr-390	576	6	mclure	mclure	NOUN
ftr-390	576	7	,	,	PUNCT
ftr-390	576	8	supra	supra	PROPN
ftr-390	576	9	note	note	NOUN
ftr-390	576	10	2	2	NUM
ftr-390	576	11	,	,	PUNCT
ftr-390	576	12	at	at	ADP
ftr-390	576	13	90	90	NUM
ftr-390	576	14	(	(	PUNCT
ftr-390	576	15	"	"	PUNCT
ftr-390	576	16	congress	congress	PROPN
ftr-390	576	17	has	have	AUX
ftr-390	576	18	rarely	rarely	ADV
ftr-390	576	19	enacted	enact	VERB
ftr-390	576	20	statutes	statute	NOUN
ftr-390	576	21	to	to	PART
ftr-390	576	22	limit	limit	VERB
ftr-390	576	23	state	state	NOUN
ftr-390	576	24	taxing	tax	VERB
ftr-390	576	25	power	power	NOUN
ftr-390	576	26	,	,	PUNCT
ftr-390	576	27	and	and	CCONJ
ftr-390	576	28	the	the	DET
ftr-390	576	29	statutes	statute	NOUN
ftr-390	576	30	that	that	PRON
ftr-390	576	31	have	have	AUX
ftr-390	576	32	been	be	AUX
ftr-390	576	33	enacted	enact	VERB
ftr-390	576	34	have	have	AUX
ftr-390	576	35	generally	generally	ADV
ftr-390	576	36	been	be	AUX
ftr-390	576	37	quite	quite	ADV
ftr-390	576	38	narrow	narrow	ADJ
ftr-390	576	39	in	in	ADP
ftr-390	576	40	scope	scope	NOUN
ftr-390	576	41	.	.	PUNCT
ftr-390	576	42	"	"	PUNCT
ftr-390	576	43	)	)	PUNCT
ftr-390	576	44	.	.	PUNCT
ftr-390	577	1	20071	20071	NUM
ftr-390	577	2	florida	florida	PROPN
ftr-390	577	3	tax	tax	NOUN
ftr-390	577	4	review	review	NOUN
ftr-390	577	5	and	and	CCONJ
ftr-390	577	6	(	(	PUNCT
ftr-390	577	7	3	3	X
ftr-390	577	8	)	)	PUNCT
ftr-390	577	9	the	the	DET
ftr-390	577	10	senate	senate	PROPN
ftr-390	577	11	would	would	AUX
ftr-390	577	12	not	not	PART
ftr-390	577	13	ratify	ratify	VERB
ftr-390	577	14	a	a	DET
ftr-390	577	15	tax	tax	NOUN
ftr-390	577	16	treaty	treaty	NOUN
ftr-390	577	17	limiting	limit	VERB
ftr-390	577	18	the	the	DET
ftr-390	577	19	states	state	NOUN
ftr-390	577	20	'	'	PART
ftr-390	577	21	ability	ability	NOUN
ftr-390	577	22	to	to	PART
ftr-390	577	23	tax	tax	VERB
ftr-390	577	24	.	.	PUNCT
ftr-390	578	1	ultimately	ultimately	ADV
ftr-390	578	2	,	,	PUNCT
ftr-390	578	3	however	however	ADV
ftr-390	578	4	,	,	PUNCT
ftr-390	578	5	federal	federal	ADJ
ftr-390	578	6	,	,	PUNCT
ftr-390	578	7	international	international	ADJ
ftr-390	578	8	,	,	PUNCT
ftr-390	578	9	and	and	CCONJ
ftr-390	578	10	private	private	ADJ
ftr-390	578	11	sector	sector	NOUN
ftr-390	578	12	pressure	pressure	NOUN
ftr-390	578	13	proved	prove	VERB
ftr-390	578	14	successful	successful	ADJ
ftr-390	578	15	,	,	PUNCT
ftr-390	578	16	and	and	CCONJ
ftr-390	578	17	the	the	DET
ftr-390	578	18	states	state	NOUN
ftr-390	578	19	themselves	themselves	PRON
ftr-390	578	20	passed	pass	VERB
ftr-390	578	21	legislation	legislation	NOUN
ftr-390	578	22	limiting	limit	VERB
ftr-390	578	23	the	the	DET
ftr-390	578	24	application	application	NOUN
ftr-390	578	25	of	of	ADP
ftr-390	578	26	worldwide	worldwide	ADJ
ftr-390	578	27	combined	combined	ADJ
ftr-390	578	28	reporting	reporting	NOUN
ftr-390	578	29	.	.	PUNCT
ftr-390	578	30	"	"	PUNCT
ftr-390	579	1	3	3	NUM
ftr-390	579	2	d.	d.	PROPN
ftr-390	579	3	subsidies	subsidy	NOUN
ftr-390	579	4	,	,	PUNCT
ftr-390	579	5	tax	tax	NOUN
ftr-390	579	6	incentives	incentive	NOUN
ftr-390	579	7	,	,	PUNCT
ftr-390	579	8	and	and	CCONJ
ftr-390	579	9	interstate	interstate	ADJ
ftr-390	579	10	competition	competition	NOUN
ftr-390	579	11	all	all	DET
ftr-390	579	12	the	the	DET
ftr-390	579	13	issues	issue	NOUN
ftr-390	579	14	discussed	discuss	VERB
ftr-390	579	15	so	so	ADV
ftr-390	579	16	far	far	ADV
ftr-390	579	17	raise	raise	VERB
ftr-390	579	18	the	the	DET
ftr-390	579	19	issue	issue	NOUN
ftr-390	579	20	of	of	ADP
ftr-390	579	21	tax	tax	NOUN
ftr-390	579	22	competition	competition	NOUN
ftr-390	579	23	.	.	PUNCT
ftr-390	580	1	states	state	NOUN
ftr-390	580	2	discriminate	discriminate	VERB
ftr-390	580	3	against	against	ADP
ftr-390	580	4	nonresidents	nonresident	NOUN
ftr-390	580	5	in	in	ADP
ftr-390	580	6	order	order	NOUN
ftr-390	580	7	to	to	PART
ftr-390	580	8	provide	provide	VERB
ftr-390	580	9	their	their	PRON
ftr-390	580	10	own	own	ADJ
ftr-390	580	11	residents	resident	NOUN
ftr-390	580	12	with	with	ADP
ftr-390	580	13	a	a	DET
ftr-390	580	14	competitive	competitive	ADJ
ftr-390	580	15	advantage	advantage	NOUN
ftr-390	580	16	.	.	PUNCT
ftr-390	581	1	at	at	ADP
ftr-390	581	2	the	the	DET
ftr-390	581	3	same	same	ADJ
ftr-390	581	4	time	time	NOUN
ftr-390	581	5	,	,	PUNCT
ftr-390	581	6	states	state	NOUN
ftr-390	581	7	define	define	VERB
ftr-390	581	8	their	their	PRON
ftr-390	581	9	tax	tax	NOUN
ftr-390	581	10	base	base	NOUN
ftr-390	581	11	and	and	CCONJ
ftr-390	581	12	rates	rate	NOUN
ftr-390	581	13	with	with	ADP
ftr-390	581	14	interstate	interstate	ADJ
ftr-390	581	15	competition	competition	NOUN
ftr-390	581	16	in	in	ADP
ftr-390	581	17	mind	mind	NOUN
ftr-390	581	18	:	:	PUNCT
ftr-390	581	19	they	they	PRON
ftr-390	581	20	want	want	VERB
ftr-390	581	21	to	to	PART
ftr-390	581	22	retain	retain	VERB
ftr-390	581	23	domestic	domestic	ADJ
ftr-390	581	24	investment	investment	NOUN
ftr-390	581	25	and	and	CCONJ
ftr-390	581	26	attract	attract	VERB
ftr-390	581	27	investment	investment	NOUN
ftr-390	581	28	by	by	ADP
ftr-390	581	29	outsiders	outsider	NOUN
ftr-390	581	30	.	.	PUNCT
ftr-390	582	1	favorable	favorable	ADJ
ftr-390	582	2	business	business	NOUN
ftr-390	582	3	tax	tax	NOUN
ftr-390	582	4	rules	rule	NOUN
ftr-390	582	5	and	and	CCONJ
ftr-390	582	6	a	a	DET
ftr-390	582	7	comprehensive	comprehensive	ADJ
ftr-390	582	8	program	program	NOUN
ftr-390	582	9	for	for	ADP
ftr-390	582	10	relief	relief	NOUN
ftr-390	582	11	of	of	ADP
ftr-390	582	12	double	double	ADJ
ftr-390	582	13	taxation	taxation	NOUN
ftr-390	582	14	may	may	AUX
ftr-390	582	15	help	help	VERB
ftr-390	582	16	to	to	PART
ftr-390	582	17	stimulate	stimulate	VERB
ftr-390	582	18	such	such	ADJ
ftr-390	582	19	investment	investment	NOUN
ftr-390	582	20	.	.	PUNCT
ftr-390	583	1	in	in	ADP
ftr-390	583	2	addition	addition	NOUN
ftr-390	583	3	to	to	ADP
ftr-390	583	4	non	non	ADJ
ftr-390	583	5	-	-	ADJ
ftr-390	583	6	tax	tax	ADJ
ftr-390	583	7	considerations	consideration	NOUN
ftr-390	583	8	,	,	PUNCT
ftr-390	583	9	individuals	individual	NOUN
ftr-390	583	10	and	and	CCONJ
ftr-390	583	11	businesses	business	NOUN
ftr-390	583	12	consider	consider	VERB
ftr-390	583	13	the	the	DET
ftr-390	583	14	particular	particular	ADJ
ftr-390	583	15	mix	mix	NOUN
ftr-390	583	16	of	of	ADP
ftr-390	583	17	tax	tax	NOUN
ftr-390	583	18	liability	liability	NOUN
ftr-390	583	19	and	and	CCONJ
ftr-390	583	20	public	public	ADJ
ftr-390	583	21	services	service	NOUN
ftr-390	583	22	offered	offer	VERB
ftr-390	583	23	by	by	ADP
ftr-390	583	24	a	a	DET
ftr-390	583	25	particular	particular	ADJ
ftr-390	583	26	state	state	NOUN
ftr-390	583	27	when	when	SCONJ
ftr-390	583	28	making	make	VERB
ftr-390	583	29	locational	locational	ADJ
ftr-390	583	30	decisions	decision	NOUN
ftr-390	583	31	.	.	PUNCT
ftr-390	584	1	1	1	NUM
ftr-390	584	2	4	4	NUM
ftr-390	584	3	state	state	NOUN
ftr-390	584	4	tax	tax	NOUN
ftr-390	584	5	autonomy	autonomy	NOUN
ftr-390	584	6	facilitates	facilitate	VERB
ftr-390	584	7	competition	competition	NOUN
ftr-390	584	8	among	among	ADP
ftr-390	584	9	states	state	NOUN
ftr-390	584	10	,	,	PUNCT
ftr-390	584	11	but	but	CCONJ
ftr-390	584	12	some	some	DET
ftr-390	584	13	commentators	commentator	NOUN
ftr-390	584	14	claim	claim	VERB
ftr-390	584	15	that	that	SCONJ
ftr-390	584	16	unbridled	unbridled	ADJ
ftr-390	584	17	competition	competition	NOUN
ftr-390	584	18	may	may	AUX
ftr-390	584	19	result	result	VERB
ftr-390	584	20	in	in	ADP
ftr-390	584	21	a	a	DET
ftr-390	584	22	destructive	destructive	ADJ
ftr-390	584	23	"	"	PUNCT
ftr-390	584	24	race	race	NOUN
ftr-390	584	25	to	to	ADP
ftr-390	584	26	the	the	DET
ftr-390	584	27	bottom	bottom	NOUN
ftr-390	584	28	,	,	PUNCT
ftr-390	584	29	"	"	PUNCT
ftr-390	584	30	jeopardizing	jeopardize	VERB
ftr-390	584	31	states	state	NOUN
ftr-390	584	32	'	'	PART
ftr-390	584	33	ability	ability	NOUN
ftr-390	584	34	to	to	PART
ftr-390	584	35	raise	raise	VERB
ftr-390	584	36	sufficient	sufficient	ADJ
ftr-390	584	37	revenue	revenue	NOUN
ftr-390	584	38	to	to	PART
ftr-390	584	39	fund	fund	VERB
ftr-390	584	40	their	their	PRON
ftr-390	584	41	public	public	ADJ
ftr-390	584	42	policies	policy	NOUN
ftr-390	584	43	.	.	PUNCT
ftr-390	585	1	such	such	ADJ
ftr-390	585	2	competition	competition	NOUN
ftr-390	585	3	may	may	AUX
ftr-390	585	4	be	be	AUX
ftr-390	585	5	especially	especially	ADV
ftr-390	585	6	fierce	fierce	ADJ
ftr-390	585	7	in	in	ADP
ftr-390	585	8	a	a	DET
ftr-390	585	9	common	common	ADJ
ftr-390	585	10	market	market	NOUN
ftr-390	585	11	in	in	ADP
ftr-390	585	12	which	which	PRON
ftr-390	585	13	people	people	NOUN
ftr-390	585	14	,	,	PUNCT
ftr-390	585	15	business	business	NOUN
ftr-390	585	16	,	,	PUNCT
ftr-390	585	17	and	and	CCONJ
ftr-390	585	18	capital	capital	NOUN
ftr-390	585	19	are	be	AUX
ftr-390	585	20	free	free	ADJ
ftr-390	585	21	from	from	ADP
ftr-390	585	22	legal	legal	ADJ
ftr-390	585	23	constraints	constraint	NOUN
ftr-390	585	24	on	on	ADP
ftr-390	585	25	crossborder	crossborder	NOUN
ftr-390	585	26	movement	movement	NOUN
ftr-390	585	27	.	.	PUNCT
ftr-390	586	1	115	115	NUM
ftr-390	586	2	113	113	NUM
ftr-390	586	3	.	.	PUNCT
ftr-390	587	1	see	see	VERB
ftr-390	587	2	generally	generally	ADV
ftr-390	587	3	hellerstein	hellerstein	PROPN
ftr-390	587	4	&	&	CCONJ
ftr-390	587	5	hellerstein	hellerstein	PROPN
ftr-390	587	6	,	,	PUNCT
ftr-390	587	7	supra	supra	PROPN
ftr-390	587	8	note	note	PROPN
ftr-390	587	9	21	21	NUM
ftr-390	587	10	,	,	PUNCT
ftr-390	587	11	8.17	8.17	NUM
ftr-390	587	12	;	;	PUNCT
ftr-390	587	13	see	see	VERB
ftr-390	587	14	also	also	ADV
ftr-390	587	15	moore	moore	PROPN
ftr-390	587	16	,	,	PUNCT
ftr-390	587	17	supra	supra	PROPN
ftr-390	587	18	note	note	PROPN
ftr-390	587	19	48	48	NUM
ftr-390	587	20	,	,	PUNCT
ftr-390	587	21	at	at	ADP
ftr-390	587	22	198	198	NUM
ftr-390	587	23	-	-	SYM
ftr-390	587	24	200	200	NUM
ftr-390	587	25	(	(	PUNCT
ftr-390	587	26	describing	describe	VERB
ftr-390	587	27	states	state	NOUN
ftr-390	587	28	'	'	PART
ftr-390	587	29	adoption	adoption	NOUN
ftr-390	587	30	of	of	ADP
ftr-390	587	31	"	"	PUNCT
ftr-390	587	32	water	water	NOUN
ftr-390	587	33	's	's	PART
ftr-390	587	34	edge	edge	NOUN
ftr-390	587	35	"	"	PUNCT
ftr-390	587	36	limitations	limitation	NOUN
ftr-390	587	37	in	in	ADP
ftr-390	587	38	response	response	NOUN
ftr-390	587	39	to	to	PART
ftr-390	587	40	threatened	threaten	VERB
ftr-390	587	41	federal	federal	ADJ
ftr-390	587	42	legislation	legislation	NOUN
ftr-390	587	43	and	and	CCONJ
ftr-390	587	44	pressure	pressure	NOUN
ftr-390	587	45	from	from	ADP
ftr-390	587	46	business	business	NOUN
ftr-390	587	47	)	)	PUNCT
ftr-390	587	48	;	;	PUNCT
ftr-390	587	49	martens	marten	NOUN
ftr-390	587	50	-	-	PUNCT
ftr-390	587	51	weiner	weiner	NOUN
ftr-390	587	52	,	,	PUNCT
ftr-390	587	53	supra	supra	PROPN
ftr-390	587	54	note	note	NOUN
ftr-390	587	55	52	52	NUM
ftr-390	587	56	,	,	PUNCT
ftr-390	587	57	at	at	ADP
ftr-390	587	58	13	13	NUM
ftr-390	587	59	,	,	PUNCT
ftr-390	587	60	n.	n.	NOUN
ftr-390	587	61	23	23	NUM
ftr-390	587	62	(	(	PUNCT
ftr-390	587	63	describing	describe	VERB
ftr-390	587	64	how	how	SCONJ
ftr-390	587	65	in	in	ADP
ftr-390	587	66	its	its	PRON
ftr-390	587	67	opinion	opinion	NOUN
ftr-390	587	68	in	in	ADP
ftr-390	587	69	barclay	barclay	PROPN
ftr-390	587	70	's	's	PART
ftr-390	587	71	bank	bank	NOUN
ftr-390	587	72	,	,	PUNCT
ftr-390	587	73	the	the	DET
ftr-390	587	74	"	"	PUNCT
ftr-390	587	75	supreme	supreme	PROPN
ftr-390	587	76	court	court	PROPN
ftr-390	587	77	noted	note	VERB
ftr-390	587	78	that	that	SCONJ
ftr-390	587	79	'	'	PUNCT
ftr-390	587	80	a	a	DET
ftr-390	587	81	battalion	battalion	NOUN
ftr-390	587	82	of	of	ADP
ftr-390	587	83	foreign	foreign	ADJ
ftr-390	587	84	governments	government	NOUN
ftr-390	587	85	'	'	PART
ftr-390	587	86	had	have	AUX
ftr-390	587	87	'	'	AUX
ftr-390	587	88	marched	march	VERB
ftr-390	587	89	to	to	ADP
ftr-390	587	90	barclay	barclay	PROPN
ftr-390	587	91	's	's	PART
ftr-390	587	92	aid	aid	NOUN
ftr-390	587	93	,	,	PUNCT
ftr-390	587	94	'	'	PUNCT
ftr-390	587	95	deploring	deplore	VERB
ftr-390	587	96	worldwide	worldwide	ADV
ftr-390	587	97	combined	combined	ADJ
ftr-390	587	98	reporting	reporting	NOUN
ftr-390	587	99	in	in	ADP
ftr-390	587	100	diplomatic	diplomatic	ADJ
ftr-390	587	101	notes	note	NOUN
ftr-390	587	102	,	,	PUNCT
ftr-390	587	103	amicus	amicus	NOUN
ftr-390	587	104	briefs	brief	NOUN
ftr-390	587	105	,	,	PUNCT
ftr-390	587	106	and	and	CCONJ
ftr-390	587	107	even	even	ADV
ftr-390	587	108	retaliatory	retaliatory	ADJ
ftr-390	587	109	legislation	legislation	NOUN
ftr-390	587	110	"	"	PUNCT
ftr-390	587	111	)	)	PUNCT
ftr-390	587	112	.	.	PUNCT
ftr-390	588	1	114	114	NUM
ftr-390	588	2	.	.	PUNCT
ftr-390	589	1	charles	charles	PROPN
ftr-390	589	2	m.	m.	PROPN
ftr-390	589	3	tiebout	tiebout	PROPN
ftr-390	589	4	,	,	PUNCT
ftr-390	589	5	a	a	DET
ftr-390	589	6	pure	pure	ADJ
ftr-390	589	7	theory	theory	NOUN
ftr-390	589	8	of	of	ADP
ftr-390	589	9	local	local	ADJ
ftr-390	589	10	expenditures	expenditure	NOUN
ftr-390	589	11	,	,	PUNCT
ftr-390	589	12	64	64	NUM
ftr-390	589	13	j.	j.	PROPN
ftr-390	589	14	pol	pol	PROPN
ftr-390	589	15	.	.	PUNCT
ftr-390	589	16	econ	econ	PROPN
ftr-390	589	17	.	.	PUNCT
ftr-390	590	1	416	416	NUM
ftr-390	590	2	(	(	PUNCT
ftr-390	590	3	1956	1956	NUM
ftr-390	590	4	)	)	PUNCT
ftr-390	590	5	(	(	PUNCT
ftr-390	590	6	showing	show	VERB
ftr-390	590	7	that	that	SCONJ
ftr-390	590	8	under	under	ADP
ftr-390	590	9	certain	certain	ADJ
ftr-390	590	10	assumptions	assumption	NOUN
ftr-390	590	11	,	,	PUNCT
ftr-390	590	12	residents	resident	NOUN
ftr-390	590	13	will	will	AUX
ftr-390	590	14	sort	sort	VERB
ftr-390	590	15	themselves	themselves	PRON
ftr-390	590	16	into	into	ADP
ftr-390	590	17	local	local	ADJ
ftr-390	590	18	jurisdictions	jurisdiction	NOUN
ftr-390	590	19	by	by	ADP
ftr-390	590	20	preference	preference	NOUN
ftr-390	590	21	for	for	ADP
ftr-390	590	22	level	level	NOUN
ftr-390	590	23	of	of	ADP
ftr-390	590	24	taxes	taxis	NOUN
ftr-390	590	25	and	and	CCONJ
ftr-390	590	26	government	government	NOUN
ftr-390	590	27	services	service	NOUN
ftr-390	590	28	)	)	PUNCT
ftr-390	590	29	.	.	PUNCT
ftr-390	591	1	empirical	empirical	ADJ
ftr-390	591	2	research	research	NOUN
ftr-390	591	3	supports	support	VERB
ftr-390	591	4	the	the	DET
ftr-390	591	5	notion	notion	NOUN
ftr-390	591	6	that	that	SCONJ
ftr-390	591	7	in	in	ADP
ftr-390	591	8	the	the	DET
ftr-390	591	9	international	international	ADJ
ftr-390	591	10	context	context	NOUN
ftr-390	591	11	,	,	PUNCT
ftr-390	591	12	patterns	pattern	NOUN
ftr-390	591	13	of	of	ADP
ftr-390	591	14	investment	investment	NOUN
ftr-390	591	15	are	be	AUX
ftr-390	591	16	responsive	responsive	ADJ
ftr-390	591	17	to	to	ADP
ftr-390	591	18	taxes	taxis	NOUN
ftr-390	591	19	.	.	PUNCT
ftr-390	592	1	see	see	VERB
ftr-390	592	2	,	,	PUNCT
ftr-390	592	3	e.g.	e.g.	ADV
ftr-390	592	4	,	,	PUNCT
ftr-390	592	5	james	james	PROPN
ftr-390	592	6	r.	r.	PROPN
ftr-390	592	7	hines	hines	PROPN
ftr-390	592	8	,	,	PUNCT
ftr-390	592	9	jr	jr	PROPN
ftr-390	592	10	.	.	PROPN
ftr-390	592	11	,	,	PUNCT
ftr-390	592	12	altered	alter	VERB
ftr-390	592	13	states	state	NOUN
ftr-390	592	14	:	:	PUNCT
ftr-390	592	15	taxes	taxis	NOUN
ftr-390	592	16	and	and	CCONJ
ftr-390	592	17	the	the	DET
ftr-390	592	18	location	location	NOUN
ftr-390	592	19	of	of	ADP
ftr-390	592	20	foreign	foreign	ADJ
ftr-390	592	21	direct	direct	ADJ
ftr-390	592	22	investment	investment	NOUN
ftr-390	592	23	in	in	ADP
ftr-390	592	24	america	america	PROPN
ftr-390	592	25	,	,	PUNCT
ftr-390	592	26	86	86	NUM
ftr-390	592	27	american	american	PROPN
ftr-390	592	28	econ	econ	PROPN
ftr-390	592	29	.	.	PUNCT
ftr-390	593	1	rev	rev	PROPN
ftr-390	593	2	.	.	PROPN
ftr-390	593	3	1076	1076	NUM
ftr-390	593	4	(	(	PUNCT
ftr-390	593	5	1996	1996	NUM
ftr-390	593	6	)	)	PUNCT
ftr-390	593	7	(	(	PUNCT
ftr-390	593	8	finding	find	VERB
ftr-390	593	9	that	that	SCONJ
ftr-390	593	10	differences	difference	NOUN
ftr-390	593	11	in	in	ADP
ftr-390	593	12	state	state	NOUN
ftr-390	593	13	tax	tax	NOUN
ftr-390	593	14	rates	rate	NOUN
ftr-390	593	15	affected	affect	VERB
ftr-390	593	16	the	the	DET
ftr-390	593	17	location	location	NOUN
ftr-390	593	18	of	of	ADP
ftr-390	593	19	foreign	foreign	ADJ
ftr-390	593	20	direct	direct	ADJ
ftr-390	593	21	investment	investment	NOUN
ftr-390	593	22	within	within	ADP
ftr-390	593	23	the	the	DET
ftr-390	593	24	united	united	PROPN
ftr-390	593	25	states	states	PROPN
ftr-390	593	26	,	,	PUNCT
ftr-390	593	27	particularly	particularly	ADV
ftr-390	593	28	where	where	SCONJ
ftr-390	593	29	foreign	foreign	ADJ
ftr-390	593	30	investors	investor	NOUN
ftr-390	593	31	could	could	AUX
ftr-390	593	32	not	not	PART
ftr-390	593	33	credit	credit	VERB
ftr-390	593	34	u.s	u.s	PROPN
ftr-390	593	35	.	.	PROPN
ftr-390	593	36	state	state	NOUN
ftr-390	593	37	taxes	taxis	NOUN
ftr-390	593	38	against	against	ADP
ftr-390	593	39	their	their	PRON
ftr-390	593	40	home	home	NOUN
ftr-390	593	41	country	country	NOUN
ftr-390	593	42	tax	tax	NOUN
ftr-390	593	43	liability	liability	NOUN
ftr-390	593	44	)	)	PUNCT
ftr-390	593	45	.	.	PUNCT
ftr-390	594	1	115	115	NUM
ftr-390	594	2	.	.	PUNCT
ftr-390	595	1	see	see	VERB
ftr-390	595	2	enrich	enrich	PROPN
ftr-390	595	3	,	,	PUNCT
ftr-390	595	4	supra	supra	PROPN
ftr-390	595	5	note	note	NOUN
ftr-390	595	6	31	31	NUM
ftr-390	595	7	(	(	PUNCT
ftr-390	595	8	arguing	argue	VERB
ftr-390	595	9	that	that	SCONJ
ftr-390	595	10	the	the	DET
ftr-390	595	11	u.s	u.s	PROPN
ftr-390	595	12	.	.	PROPN
ftr-390	595	13	states	state	NOUN
ftr-390	595	14	are	be	AUX
ftr-390	595	15	engaged	engage	VERB
ftr-390	595	16	in	in	ADP
ftr-390	595	17	a	a	DET
ftr-390	595	18	destructive	destructive	ADJ
ftr-390	595	19	competition	competition	NOUN
ftr-390	595	20	to	to	PART
ftr-390	595	21	provide	provide	VERB
ftr-390	595	22	business	business	NOUN
ftr-390	595	23	tax	tax	NOUN
ftr-390	595	24	incentives	incentive	NOUN
ftr-390	595	25	)	)	PUNCT
ftr-390	595	26	;	;	PUNCT
ftr-390	595	27	communication	communication	NOUN
ftr-390	595	28	from	from	ADP
ftr-390	595	29	the	the	DET
ftr-390	595	30	commission	commission	NOUN
ftr-390	595	31	to	to	ADP
ftr-390	595	32	the	the	DET
ftr-390	595	33	council	council	NOUN
ftr-390	595	34	and	and	CCONJ
ftr-390	595	35	the	the	DET
ftr-390	595	36	european	european	ADJ
ftr-390	595	37	parliament	parliament	PROPN
ftr-390	595	38	:	:	PUNCT
ftr-390	595	39	a	a	DET
ftr-390	595	40	package	package	NOUN
ftr-390	595	41	to	to	PART
ftr-390	595	42	combat	combat	VERB
ftr-390	595	43	harmful	harmful	ADJ
ftr-390	595	44	tax	tax	NOUN
ftr-390	595	45	competition	competition	NOUN
ftr-390	595	46	in	in	ADP
ftr-390	595	47	the	the	DET
ftr-390	595	48	european	european	PROPN
ftr-390	595	49	union	union	PROPN
ftr-390	595	50	,	,	PUNCT
ftr-390	595	51	com	com	NOUN
ftr-390	595	52	(	(	PUNCT
ftr-390	595	53	1997	1997	NUM
ftr-390	595	54	)	)	PUNCT
ftr-390	595	55	564	564	NUM
ftr-390	595	56	final	final	ADJ
ftr-390	595	57	(	(	PUNCT
ftr-390	595	58	may	may	PROPN
ftr-390	595	59	11	11	NUM
ftr-390	595	60	,	,	PUNCT
ftr-390	595	61	1997	1997	NUM
ftr-390	595	62	)	)	PUNCT
ftr-390	595	63	(	(	PUNCT
ftr-390	595	64	discussing	discuss	VERB
ftr-390	595	65	tax	tax	NOUN
ftr-390	595	66	competition	competition	NOUN
ftr-390	595	67	among	among	ADP
ftr-390	595	68	the	the	DET
ftr-390	595	69	eu	eu	PROPN
ftr-390	595	70	member	member	NOUN
ftr-390	595	71	states	state	NOUN
ftr-390	595	72	)	)	PUNCT
ftr-390	595	73	.	.	PUNCT
ftr-390	596	1	but	but	CCONJ
ftr-390	596	2	see	see	VERB
ftr-390	596	3	oates	oates	PROPN
ftr-390	596	4	,	,	PUNCT
ftr-390	596	5	supra	supra	PROPN
ftr-390	596	6	note	note	NOUN
ftr-390	596	7	50	50	NUM
ftr-390	596	8	,	,	PUNCT
ftr-390	596	9	at	at	ADP
ftr-390	596	10	137	137	NUM
ftr-390	596	11	(	(	PUNCT
ftr-390	596	12	characterizing	characterize	VERB
ftr-390	596	13	the	the	DET
ftr-390	596	14	studies	study	NOUN
ftr-390	596	15	on	on	ADP
ftr-390	596	16	inter	inter	ADJ
ftr-390	596	17	-	-	ADJ
ftr-390	596	18	jurisdictional	jurisdictional	ADJ
ftr-390	596	19	tax	tax	NOUN
ftr-390	596	20	competition	competition	NOUN
ftr-390	596	21	as	as	ADP
ftr-390	596	22	finding	find	VERB
ftr-390	596	23	that	that	SCONJ
ftr-390	596	24	such	such	ADJ
ftr-390	596	25	competition	competition	NOUN
ftr-390	596	26	results	result	VERB
ftr-390	596	27	in	in	ADP
ftr-390	596	28	suboptimal	suboptimal	ADJ
ftr-390	596	29	equilibria	equilibrium	NOUN
ftr-390	596	30	,	,	PUNCT
ftr-390	596	31	rather	rather	ADV
ftr-390	596	32	than	than	ADP
ftr-390	596	33	a	a	DET
ftr-390	596	34	"	"	PUNCT
ftr-390	596	35	race	race	NOUN
ftr-390	596	36	to	to	ADP
ftr-390	596	37	the	the	DET
ftr-390	596	38	[	[	X
ftr-390	596	39	vol	vol	NOUN
ftr-390	596	40	.	.	NOUN
ftr-390	596	41	8:7	8:7	NUM
ftr-390	596	42	common	common	ADJ
ftr-390	596	43	markets	market	NOUN
ftr-390	596	44	,	,	PUNCT
ftr-390	596	45	common	common	ADJ
ftr-390	596	46	tax	tax	NOUN
ftr-390	596	47	problems	problem	NOUN
ftr-390	596	48	subsidies	subsidy	NOUN
ftr-390	596	49	and	and	CCONJ
ftr-390	596	50	tax	tax	NOUN
ftr-390	596	51	incentives	incentive	NOUN
ftr-390	596	52	highlight	highlight	VERB
ftr-390	596	53	the	the	DET
ftr-390	596	54	advantages	advantage	NOUN
ftr-390	596	55	and	and	CCONJ
ftr-390	596	56	disadvantages	disadvantage	NOUN
ftr-390	596	57	of	of	ADP
ftr-390	596	58	tax	tax	NOUN
ftr-390	596	59	competition	competition	NOUN
ftr-390	596	60	.	.	PUNCT
ftr-390	597	1	in	in	ADP
ftr-390	597	2	the	the	DET
ftr-390	597	3	united	united	PROPN
ftr-390	597	4	states	states	PROPN
ftr-390	597	5	,	,	PUNCT
ftr-390	597	6	the	the	DET
ftr-390	597	7	states	state	NOUN
ftr-390	597	8	are	be	AUX
ftr-390	597	9	permitted	permit	VERB
ftr-390	597	10	to	to	PART
ftr-390	597	11	use	use	VERB
ftr-390	597	12	their	their	PRON
ftr-390	597	13	tax	tax	NOUN
ftr-390	597	14	systems	system	NOUN
ftr-390	597	15	to	to	PART
ftr-390	597	16	compete	compete	VERB
ftr-390	597	17	for	for	ADP
ftr-390	597	18	business	business	NOUN
ftr-390	597	19	,	,	PUNCT
ftr-390	597	20	investment	investment	NOUN
ftr-390	597	21	,	,	PUNCT
ftr-390	597	22	and	and	CCONJ
ftr-390	597	23	residents	resident	NOUN
ftr-390	597	24	,	,	PUNCT
ftr-390	597	25	as	as	ADV
ftr-390	597	26	long	long	ADV
ftr-390	597	27	as	as	SCONJ
ftr-390	597	28	they	they	PRON
ftr-390	597	29	do	do	AUX
ftr-390	597	30	not	not	PART
ftr-390	597	31	discriminate	discriminate	VERB
ftr-390	597	32	against	against	ADP
ftr-390	597	33	interstate	interstate	ADJ
ftr-390	597	34	commerce	commerce	NOUN
ftr-390	597	35	.	.	PUNCT
ftr-390	598	1	1	1	NUM
ftr-390	598	2	6	6	NUM
ftr-390	598	3	but	but	CCONJ
ftr-390	598	4	whether	whether	SCONJ
ftr-390	598	5	tax	tax	NOUN
ftr-390	598	6	incentives	incentive	NOUN
ftr-390	598	7	constitute	constitute	VERB
ftr-390	598	8	unconstitutional	unconstitutional	ADJ
ftr-390	598	9	discrimination	discrimination	NOUN
ftr-390	598	10	is	be	AUX
ftr-390	598	11	unclear	unclear	ADJ
ftr-390	598	12	.	.	PUNCT
ftr-390	598	13	'	'	PUNCT
ftr-390	599	1	"	"	PUNCT
ftr-390	599	2	7	7	NUM
ftr-390	599	3	the	the	DET
ftr-390	599	4	u.s	u.s	PROPN
ftr-390	599	5	.	.	PROPN
ftr-390	599	6	supreme	supreme	PROPN
ftr-390	599	7	court	court	PROPN
ftr-390	599	8	in	in	ADP
ftr-390	599	9	west	west	PROPN
ftr-390	599	10	lynn	lynn	PROPN
ftr-390	599	11	creamery	creamery	PROPN
ftr-390	599	12	held	hold	VERB
ftr-390	599	13	that	that	SCONJ
ftr-390	599	14	states	state	NOUN
ftr-390	599	15	could	could	AUX
ftr-390	599	16	not	not	PART
ftr-390	599	17	"	"	PUNCT
ftr-390	599	18	conjoin	conjoin	VERB
ftr-390	599	19	"	"	PUNCT
ftr-390	599	20	a	a	DET
ftr-390	599	21	nondiscriminatory	nondiscriminatory	ADJ
ftr-390	599	22	tax	tax	NOUN
ftr-390	599	23	assessed	assess	VERB
ftr-390	599	24	on	on	ADP
ftr-390	599	25	both	both	PRON
ftr-390	599	26	in	in	ADP
ftr-390	599	27	-	-	PUNCT
ftr-390	599	28	state	state	NOUN
ftr-390	599	29	and	and	CCONJ
ftr-390	599	30	out	out	ADP
ftr-390	599	31	-	-	PUNCT
ftr-390	599	32	of	of	ADP
ftr-390	599	33	-	-	PUNCT
ftr-390	599	34	state	state	NOUN
ftr-390	599	35	interests	interest	NOUN
ftr-390	599	36	with	with	ADP
ftr-390	599	37	a	a	DET
ftr-390	599	38	subsidy	subsidy	NOUN
ftr-390	599	39	granted	grant	VERB
ftr-390	599	40	only	only	ADV
ftr-390	599	41	to	to	ADP
ftr-390	599	42	in	in	ADP
ftr-390	599	43	-	-	PUNCT
ftr-390	599	44	state	state	NOUN
ftr-390	599	45	interests	interest	NOUN
ftr-390	599	46	if	if	SCONJ
ftr-390	599	47	the	the	DET
ftr-390	599	48	effect	effect	NOUN
ftr-390	599	49	of	of	ADP
ftr-390	599	50	the	the	DET
ftr-390	599	51	combination	combination	NOUN
ftr-390	599	52	of	of	ADP
ftr-390	599	53	the	the	DET
ftr-390	599	54	tax	tax	NOUN
ftr-390	599	55	and	and	CCONJ
ftr-390	599	56	subsidy	subsidy	NOUN
ftr-390	599	57	resulted	result	VERB
ftr-390	599	58	in	in	ADP
ftr-390	599	59	harsher	harsh	ADJ
ftr-390	599	60	taxation	taxation	NOUN
ftr-390	599	61	of	of	ADP
ftr-390	599	62	out	out	ADV
ftr-390	599	63	-	-	PUNCT
ftr-390	599	64	of	of	ADP
ftr-390	599	65	-	-	PUNCT
ftr-390	599	66	state	state	NOUN
ftr-390	599	67	than	than	ADP
ftr-390	599	68	in	in	ADP
ftr-390	599	69	-	-	PUNCT
ftr-390	599	70	state	state	NOUN
ftr-390	599	71	interests	interest	NOUN
ftr-390	599	72	.	.	PUNCT
ftr-390	599	73	"	"	PUNCT
ftr-390	600	1	8	8	NUM
ftr-390	600	2	however	however	ADV
ftr-390	600	3	,	,	PUNCT
ftr-390	600	4	bottom	bottom	ADJ
ftr-390	600	5	"	"	PUNCT
ftr-390	600	6	or	or	CCONJ
ftr-390	600	7	a	a	DET
ftr-390	600	8	"	"	PUNCT
ftr-390	600	9	downward	downward	ADJ
ftr-390	600	10	spiral	spiral	NOUN
ftr-390	600	11	in	in	ADP
ftr-390	600	12	public	public	ADJ
ftr-390	600	13	sector	sector	NOUN
ftr-390	600	14	activities	activity	NOUN
ftr-390	600	15	"	"	PUNCT
ftr-390	600	16	)	)	PUNCT
ftr-390	600	17	;	;	PUNCT
ftr-390	601	1	cf	cf	X
ftr-390	601	2	.	.	PUNCT
ftr-390	602	1	clayton	clayton	PROPN
ftr-390	602	2	p.	p.	PROPN
ftr-390	602	3	gillette	gillette	PROPN
ftr-390	602	4	,	,	PUNCT
ftr-390	602	5	business	business	NOUN
ftr-390	602	6	incentives	incentive	NOUN
ftr-390	602	7	,	,	PUNCT
ftr-390	602	8	interstate	interstate	ADJ
ftr-390	602	9	competition	competition	NOUN
ftr-390	602	10	,	,	PUNCT
ftr-390	602	11	and	and	CCONJ
ftr-390	602	12	the	the	DET
ftr-390	602	13	commerce	commerce	NOUN
ftr-390	602	14	clause	clause	NOUN
ftr-390	602	15	,	,	PUNCT
ftr-390	602	16	82	82	NUM
ftr-390	602	17	minn	minn	PROPN
ftr-390	602	18	.	.	PUNCT
ftr-390	603	1	l.	l.	PROPN
ftr-390	603	2	rev	rev	PROPN
ftr-390	603	3	.	.	PROPN
ftr-390	604	1	447	447	NUM
ftr-390	604	2	(	(	PUNCT
ftr-390	604	3	1997	1997	NUM
ftr-390	604	4	)	)	PUNCT
ftr-390	604	5	(	(	PUNCT
ftr-390	604	6	arguing	argue	VERB
ftr-390	604	7	more	more	ADV
ftr-390	604	8	generally	generally	ADV
ftr-390	604	9	that	that	PRON
ftr-390	604	10	regulatory	regulatory	ADJ
ftr-390	604	11	competition	competition	NOUN
ftr-390	604	12	between	between	ADP
ftr-390	604	13	the	the	DET
ftr-390	604	14	states	state	NOUN
ftr-390	604	15	may	may	AUX
ftr-390	604	16	be	be	AUX
ftr-390	604	17	constructive	constructive	ADJ
ftr-390	604	18	)	)	PUNCT
ftr-390	604	19	.	.	PUNCT
ftr-390	605	1	116	116	NUM
ftr-390	605	2	.	.	PUNCT
ftr-390	606	1	quoting	quote	VERB
ftr-390	606	2	the	the	DET
ftr-390	606	3	supreme	supreme	PROPN
ftr-390	606	4	court	court	PROPN
ftr-390	606	5	,	,	PUNCT
ftr-390	606	6	the	the	DET
ftr-390	606	7	sixth	sixth	ADJ
ftr-390	606	8	circuit	circuit	NOUN
ftr-390	606	9	in	in	ADP
ftr-390	606	10	cuno	cuno	PROPN
ftr-390	606	11	noted	note	VERB
ftr-390	606	12	that	that	SCONJ
ftr-390	606	13	:	:	PUNCT
ftr-390	606	14	[	[	X
ftr-390	606	15	t]he	t]he	ADJ
ftr-390	606	16	commerce	commerce	NOUN
ftr-390	606	17	clause	clause	NOUN
ftr-390	606	18	"	"	PUNCT
ftr-390	606	19	does	do	AUX
ftr-390	606	20	not	not	PART
ftr-390	606	21	prevent	prevent	VERB
ftr-390	606	22	the	the	DET
ftr-390	606	23	states	state	NOUN
ftr-390	606	24	from	from	ADP
ftr-390	606	25	structuring	structure	VERB
ftr-390	606	26	their	their	PRON
ftr-390	606	27	tax	tax	NOUN
ftr-390	606	28	systems	system	NOUN
ftr-390	606	29	to	to	PART
ftr-390	606	30	encourage	encourage	VERB
ftr-390	606	31	the	the	DET
ftr-390	606	32	growth	growth	NOUN
ftr-390	606	33	and	and	CCONJ
ftr-390	606	34	development	development	NOUN
ftr-390	606	35	of	of	ADP
ftr-390	606	36	intrastate	intrastate	ADJ
ftr-390	606	37	commerce	commerce	NOUN
ftr-390	606	38	and	and	CCONJ
ftr-390	606	39	industry	industry	NOUN
ftr-390	606	40	,	,	PUNCT
ftr-390	606	41	"	"	PUNCT
ftr-390	606	42	nor	nor	CCONJ
ftr-390	606	43	does	do	AUX
ftr-390	606	44	it	it	PRON
ftr-390	606	45	prevent	prevent	VERB
ftr-390	606	46	a	a	DET
ftr-390	606	47	state	state	NOUN
ftr-390	606	48	from	from	ADP
ftr-390	606	49	"	"	PUNCT
ftr-390	606	50	compet[ing	compet[e	VERB
ftr-390	606	51	]	]	PUNCT
ftr-390	606	52	with	with	ADP
ftr-390	606	53	other	other	ADJ
ftr-390	606	54	states	state	NOUN
ftr-390	606	55	for	for	ADP
ftr-390	606	56	a	a	DET
ftr-390	606	57	share	share	NOUN
ftr-390	606	58	of	of	ADP
ftr-390	606	59	interstate	interstate	ADJ
ftr-390	606	60	commerce	commerce	NOUN
ftr-390	606	61	"	"	PUNCT
ftr-390	606	62	so	so	ADV
ftr-390	606	63	long	long	ADV
ftr-390	606	64	as	as	SCONJ
ftr-390	606	65	"	"	PUNCT
ftr-390	606	66	no	no	DET
ftr-390	606	67	state	state	NOUN
ftr-390	606	68	[	[	PUNCT
ftr-390	606	69	]	]	X
ftr-390	606	70	discriminatorily	discriminatorily	ADV
ftr-390	606	71	tax[es	tax[es	VERB
ftr-390	606	72	]	]	PUNCT
ftr-390	606	73	the	the	DET
ftr-390	606	74	products	product	NOUN
ftr-390	606	75	manufactured	manufacture	VERB
ftr-390	606	76	or	or	CCONJ
ftr-390	606	77	the	the	DET
ftr-390	606	78	business	business	NOUN
ftr-390	606	79	operations	operation	NOUN
ftr-390	606	80	performed	perform	VERB
ftr-390	606	81	in	in	ADP
ftr-390	606	82	any	any	DET
ftr-390	606	83	other	other	ADJ
ftr-390	606	84	state	state	NOUN
ftr-390	606	85	.	.	PUNCT
ftr-390	606	86	"	"	PUNCT
ftr-390	607	1	cuno	cuno	PROPN
ftr-390	607	2	v.	v.	ADP
ftr-390	607	3	daimlerchrysler	daimlerchrysler	PROPN
ftr-390	607	4	,	,	PUNCT
ftr-390	607	5	inc	inc	PROPN
ftr-390	607	6	.	.	PROPN
ftr-390	607	7	,	,	PUNCT
ftr-390	607	8	386	386	NUM
ftr-390	607	9	f.3d	f.3d	NUM
ftr-390	607	10	738	738	NUM
ftr-390	607	11	,	,	PUNCT
ftr-390	607	12	742	742	NUM
ftr-390	607	13	-	-	SYM
ftr-390	607	14	43	43	NUM
ftr-390	607	15	(	(	PUNCT
ftr-390	607	16	6th	6th	ADJ
ftr-390	607	17	cir	cir	NOUN
ftr-390	607	18	.	.	PUNCT
ftr-390	607	19	2004	2004	NUM
ftr-390	607	20	)	)	PUNCT
ftr-390	607	21	,	,	PUNCT
ftr-390	607	22	vacated	vacate	VERB
ftr-390	607	23	in	in	ADP
ftr-390	607	24	part	part	NOUN
ftr-390	607	25	,	,	PUNCT
ftr-390	607	26	126	126	NUM
ftr-390	607	27	s.	s.	PROPN
ftr-390	607	28	ct	ct	PROPN
ftr-390	607	29	.	.	PROPN
ftr-390	607	30	1854	1854	NUM
ftr-390	607	31	(	(	PUNCT
ftr-390	607	32	2006	2006	NUM
ftr-390	607	33	)	)	PUNCT
ftr-390	607	34	(	(	PUNCT
ftr-390	607	35	quoting	quote	VERB
ftr-390	607	36	boston	boston	PROPN
ftr-390	607	37	stock	stock	PROPN
ftr-390	607	38	exch	exch	PROPN
ftr-390	607	39	.	.	PUNCT
ftr-390	608	1	v.	v.	ADP
ftr-390	608	2	state	state	NOUN
ftr-390	608	3	tax	tax	NOUN
ftr-390	608	4	comm'n	comm'n	PROPN
ftr-390	608	5	,	,	PUNCT
ftr-390	608	6	429	429	NUM
ftr-390	608	7	u.s	u.s	PROPN
ftr-390	608	8	.	.	PROPN
ftr-390	608	9	318	318	NUM
ftr-390	608	10	,	,	PUNCT
ftr-390	608	11	336	336	NUM
ftr-390	608	12	-	-	SYM
ftr-390	608	13	37	37	NUM
ftr-390	608	14	(	(	PUNCT
ftr-390	608	15	1977	1977	NUM
ftr-390	608	16	)	)	PUNCT
ftr-390	608	17	)	)	PUNCT
ftr-390	608	18	.	.	PUNCT
ftr-390	609	1	for	for	ADP
ftr-390	609	2	discussion	discussion	NOUN
ftr-390	609	3	of	of	ADP
ftr-390	609	4	cuno	cuno	PROPN
ftr-390	609	5	,	,	PUNCT
ftr-390	609	6	see	see	VERB
ftr-390	609	7	infra	infra	NOUN
ftr-390	609	8	notes	note	VERB
ftr-390	609	9	117	117	NUM
ftr-390	609	10	to	to	ADP
ftr-390	609	11	120	120	NUM
ftr-390	609	12	and	and	CCONJ
ftr-390	609	13	accompanying	accompany	VERB
ftr-390	609	14	text	text	NOUN
ftr-390	609	15	.	.	PUNCT
ftr-390	610	1	117	117	NUM
ftr-390	610	2	.	.	PUNCT
ftr-390	611	1	for	for	ADP
ftr-390	611	2	the	the	DET
ftr-390	611	3	argument	argument	NOUN
ftr-390	611	4	that	that	SCONJ
ftr-390	611	5	business	business	NOUN
ftr-390	611	6	tax	tax	NOUN
ftr-390	611	7	incentives	incentive	NOUN
ftr-390	611	8	violate	violate	VERB
ftr-390	611	9	the	the	DET
ftr-390	611	10	dormant	dormant	PROPN
ftr-390	611	11	commerce	commerce	PROPN
ftr-390	611	12	clause	clause	NOUN
ftr-390	611	13	,	,	PUNCT
ftr-390	611	14	see	see	VERB
ftr-390	611	15	enrich	enrich	NOUN
ftr-390	611	16	,	,	PUNCT
ftr-390	611	17	supra	supra	PROPN
ftr-390	611	18	note	note	NOUN
ftr-390	611	19	31	31	NUM
ftr-390	611	20	.	.	PUNCT
ftr-390	612	1	but	but	CCONJ
ftr-390	612	2	cf	cf	INTJ
ftr-390	612	3	.	.	PUNCT
ftr-390	613	1	zelinsky	zelinsky	ADJ
ftr-390	613	2	,	,	PUNCT
ftr-390	613	3	supra	supra	PROPN
ftr-390	613	4	note	note	NOUN
ftr-390	613	5	28	28	NUM
ftr-390	613	6	(	(	PUNCT
ftr-390	613	7	arguing	argue	VERB
ftr-390	613	8	that	that	SCONJ
ftr-390	613	9	because	because	SCONJ
ftr-390	613	10	the	the	DET
ftr-390	613	11	court	court	NOUN
ftr-390	613	12	can	can	AUX
ftr-390	613	13	not	not	PART
ftr-390	613	14	meaningfully	meaningfully	ADV
ftr-390	613	15	distinguish	distinguish	VERB
ftr-390	613	16	subsidies	subsidy	NOUN
ftr-390	613	17	from	from	ADP
ftr-390	613	18	discriminatory	discriminatory	ADJ
ftr-390	613	19	taxes	taxis	NOUN
ftr-390	613	20	,	,	PUNCT
ftr-390	613	21	it	it	PRON
ftr-390	613	22	should	should	AUX
ftr-390	613	23	abandon	abandon	VERB
ftr-390	613	24	its	its	PRON
ftr-390	613	25	dormant	dormant	PROPN
ftr-390	613	26	commerce	commerce	PROPN
ftr-390	613	27	clause	clause	NOUN
ftr-390	613	28	review	review	NOUN
ftr-390	613	29	of	of	ADP
ftr-390	613	30	state	state	NOUN
ftr-390	613	31	taxes	taxis	NOUN
ftr-390	613	32	altogether	altogether	ADV
ftr-390	613	33	)	)	PUNCT
ftr-390	613	34	.	.	PUNCT
ftr-390	614	1	118	118	NUM
ftr-390	614	2	.	.	PUNCT
ftr-390	614	3	west	west	PROPN
ftr-390	614	4	lynn	lynn	PROPN
ftr-390	614	5	creamery	creamery	PROPN
ftr-390	614	6	,	,	PUNCT
ftr-390	614	7	inc	inc	PROPN
ftr-390	614	8	.	.	PROPN
ftr-390	614	9	v.	v.	PROPN
ftr-390	614	10	healy	healy	PROPN
ftr-390	614	11	,	,	PUNCT
ftr-390	614	12	512	512	NUM
ftr-390	614	13	u.s	u.s	PROPN
ftr-390	614	14	.	.	PROPN
ftr-390	614	15	186	186	NUM
ftr-390	614	16	(	(	PUNCT
ftr-390	614	17	1994	1994	NUM
ftr-390	614	18	)	)	PUNCT
ftr-390	614	19	(	(	PUNCT
ftr-390	614	20	striking	strike	VERB
ftr-390	614	21	down	down	ADP
ftr-390	614	22	a	a	DET
ftr-390	614	23	tax	tax	NOUN
ftr-390	614	24	on	on	ADP
ftr-390	614	25	both	both	CCONJ
ftr-390	614	26	in	in	ADP
ftr-390	614	27	-	-	PUNCT
ftr-390	614	28	state	state	NOUN
ftr-390	614	29	and	and	CCONJ
ftr-390	614	30	out	out	ADP
ftr-390	614	31	-	-	PUNCT
ftr-390	614	32	of	of	ADP
ftr-390	614	33	-	-	PUNCT
ftr-390	614	34	state	state	NOUN
ftr-390	614	35	dealers	dealer	NOUN
ftr-390	614	36	selling	sell	VERB
ftr-390	614	37	milk	milk	NOUN
ftr-390	614	38	into	into	ADP
ftr-390	614	39	massachusetts	massachusetts	PROPN
ftr-390	614	40	when	when	SCONJ
ftr-390	614	41	the	the	DET
ftr-390	614	42	proceeds	proceed	NOUN
ftr-390	614	43	of	of	ADP
ftr-390	614	44	the	the	DET
ftr-390	614	45	tax	tax	NOUN
ftr-390	614	46	were	be	AUX
ftr-390	614	47	distributed	distribute	VERB
ftr-390	614	48	only	only	ADV
ftr-390	614	49	to	to	ADP
ftr-390	614	50	massachusetts	massachusetts	PROPN
ftr-390	614	51	dairy	dairy	NOUN
ftr-390	614	52	farmers	farmer	NOUN
ftr-390	614	53	)	)	PUNCT
ftr-390	614	54	.	.	PUNCT
ftr-390	615	1	the	the	DET
ftr-390	615	2	court	court	NOUN
ftr-390	615	3	stated	state	VERB
ftr-390	615	4	that	that	SCONJ
ftr-390	615	5	:	:	PUNCT
ftr-390	615	6	nondiscriminatory	nondiscriminatory	ADJ
ftr-390	615	7	measures	measure	NOUN
ftr-390	615	8	,	,	PUNCT
ftr-390	615	9	like	like	ADP
ftr-390	615	10	the	the	DET
ftr-390	615	11	evenhanded	evenhanded	ADJ
ftr-390	615	12	tax	tax	NOUN
ftr-390	615	13	at	at	ADP
ftr-390	615	14	issue	issue	NOUN
ftr-390	615	15	here	here	ADV
ftr-390	615	16	,	,	PUNCT
ftr-390	615	17	are	be	AUX
ftr-390	615	18	generally	generally	ADV
ftr-390	615	19	upheld	uphold	VERB
ftr-390	615	20	,	,	PUNCT
ftr-390	615	21	in	in	ADP
ftr-390	615	22	spite	spite	NOUN
ftr-390	615	23	of	of	ADP
ftr-390	615	24	any	any	DET
ftr-390	615	25	adverse	adverse	ADJ
ftr-390	615	26	effects	effect	NOUN
ftr-390	615	27	on	on	ADP
ftr-390	615	28	interstate	interstate	ADJ
ftr-390	615	29	commerce	commerce	NOUN
ftr-390	615	30	,	,	PUNCT
ftr-390	615	31	in	in	ADP
ftr-390	615	32	part	part	NOUN
ftr-390	615	33	because	because	SCONJ
ftr-390	615	34	'	'	PUNCT
ftr-390	615	35	[	[	X
ftr-390	615	36	t]he	t]he	ADJ
ftr-390	615	37	existence	existence	NOUN
ftr-390	615	38	of	of	ADP
ftr-390	615	39	major	major	ADJ
ftr-390	615	40	in	in	ADP
ftr-390	615	41	-	-	PUNCT
ftr-390	615	42	state	state	NOUN
ftr-390	615	43	interests	interest	NOUN
ftr-390	615	44	adversely	adversely	ADV
ftr-390	615	45	affected	affect	VERB
ftr-390	615	46	...	...	PUNCT
ftr-390	615	47	is	be	AUX
ftr-390	615	48	a	a	DET
ftr-390	615	49	powerful	powerful	ADJ
ftr-390	615	50	safeguard	safeguard	NOUN
ftr-390	615	51	against	against	ADP
ftr-390	615	52	legislative	legislative	ADJ
ftr-390	615	53	abuse	abuse	NOUN
ftr-390	615	54	....	....	PUNCT
ftr-390	615	55	.	.	PUNCT
ftr-390	615	56	'	'	PUNCT
ftr-390	616	1	however	however	ADV
ftr-390	616	2	,	,	PUNCT
ftr-390	616	3	when	when	SCONJ
ftr-390	616	4	a	a	DET
ftr-390	616	5	nondiscriminatory	nondiscriminatory	ADJ
ftr-390	616	6	tax	tax	NOUN
ftr-390	616	7	is	be	AUX
ftr-390	616	8	coupled	couple	VERB
ftr-390	616	9	with	with	ADP
ftr-390	616	10	a	a	DET
ftr-390	616	11	subsidy	subsidy	NOUN
ftr-390	616	12	to	to	ADP
ftr-390	616	13	one	one	NUM
ftr-390	616	14	of	of	ADP
ftr-390	616	15	the	the	DET
ftr-390	616	16	groups	group	NOUN
ftr-390	616	17	hurt	hurt	VERB
ftr-390	616	18	by	by	ADP
ftr-390	616	19	the	the	DET
ftr-390	616	20	tax	tax	NOUN
ftr-390	616	21	,	,	PUNCT
ftr-390	616	22	a	a	DET
ftr-390	616	23	state	state	NOUN
ftr-390	616	24	's	's	PART
ftr-390	616	25	political	political	ADJ
ftr-390	616	26	processes	process	NOUN
ftr-390	616	27	can	can	AUX
ftr-390	616	28	no	no	ADV
ftr-390	616	29	longer	long	ADV
ftr-390	616	30	be	be	AUX
ftr-390	616	31	relied	rely	VERB
ftr-390	616	32	upon	upon	SCONJ
ftr-390	616	33	to	to	PART
ftr-390	616	34	prevent	prevent	VERB
ftr-390	616	35	legislative	legislative	ADJ
ftr-390	616	36	abuse	abuse	NOUN
ftr-390	616	37	,	,	PUNCT
ftr-390	616	38	because	because	SCONJ
ftr-390	616	39	one	one	NUM
ftr-390	616	40	of	of	ADP
ftr-390	616	41	the	the	DET
ftr-390	616	42	in	in	ADP
ftr-390	616	43	-	-	PUNCT
ftr-390	616	44	state	state	NOUN
ftr-390	616	45	interests	interest	NOUN
ftr-390	616	46	which	which	PRON
ftr-390	616	47	would	would	AUX
ftr-390	616	48	otherwise	otherwise	ADV
ftr-390	616	49	lobby	lobby	VERB
ftr-390	616	50	against	against	ADP
ftr-390	616	51	the	the	DET
ftr-390	616	52	tax	tax	NOUN
ftr-390	616	53	has	have	AUX
ftr-390	616	54	been	be	AUX
ftr-390	616	55	mollified	mollify	VERB
ftr-390	616	56	by	by	ADP
ftr-390	616	57	the	the	DET
ftr-390	616	58	subsidy	subsidy	NOUN
ftr-390	616	59	.	.	PUNCT
ftr-390	617	1	i	i	PRON
ftr-390	617	2	d.	d.	PROPN
ftr-390	617	3	at	at	ADP
ftr-390	617	4	200	200	NUM
ftr-390	617	5	(	(	PUNCT
ftr-390	617	6	citations	citation	NOUN
ftr-390	617	7	omitted	omit	VERB
ftr-390	617	8	)	)	PUNCT
ftr-390	617	9	(	(	PUNCT
ftr-390	617	10	quoting	quote	VERB
ftr-390	617	11	minnesota	minnesota	PROPN
ftr-390	617	12	v.	v.	ADP
ftr-390	617	13	clover	clover	PROPN
ftr-390	617	14	leaf	leaf	PROPN
ftr-390	617	15	creamery	creamery	PROPN
ftr-390	617	16	co.	co.	PROPN
ftr-390	617	17	,	,	PUNCT
ftr-390	617	18	449	449	NUM
ftr-390	617	19	u.s	u.s	PROPN
ftr-390	617	20	.	.	PROPN
ftr-390	617	21	456	456	NUM
ftr-390	617	22	,	,	PUNCT
ftr-390	617	23	473	473	NUM
ftr-390	617	24	,	,	PUNCT
ftr-390	617	25	n.	n.	NOUN
ftr-390	617	26	17	17	NUM
ftr-390	617	27	(	(	PUNCT
ftr-390	617	28	1981	1981	NUM
ftr-390	617	29	)	)	PUNCT
ftr-390	617	30	.	.	PUNCT
ftr-390	618	1	2007	2007	NUM
ftr-390	618	2	]	]	PUNCT
ftr-390	618	3	florida	florida	PROPN
ftr-390	618	4	tax	tax	NOUN
ftr-390	618	5	review	review	NOUN
ftr-390	618	6	in	in	ADP
ftr-390	618	7	dicta	dicta	ADJ
ftr-390	618	8	,	,	PUNCT
ftr-390	618	9	the	the	DET
ftr-390	618	10	court	court	NOUN
ftr-390	618	11	gave	give	VERB
ftr-390	618	12	its	its	PRON
ftr-390	618	13	approval	approval	NOUN
ftr-390	618	14	of	of	ADP
ftr-390	618	15	subsidies	subsidy	NOUN
ftr-390	618	16	funded	fund	VERB
ftr-390	618	17	from	from	ADP
ftr-390	618	18	general	general	ADJ
ftr-390	618	19	revenues	revenue	NOUN
ftr-390	618	20	.	.	PUNCT
ftr-390	618	21	"	"	PUNCT
ftr-390	619	1	1	1	NUM
ftr-390	619	2	9	9	NUM
ftr-390	619	3	the	the	DET
ftr-390	619	4	sixth	sixth	ADJ
ftr-390	619	5	circuit	circuit	NOUN
ftr-390	619	6	in	in	ADP
ftr-390	619	7	cuno	cuno	PROPN
ftr-390	619	8	recently	recently	ADV
ftr-390	619	9	held	hold	VERB
ftr-390	619	10	an	an	DET
ftr-390	619	11	ohio	ohio	PROPN
ftr-390	619	12	investment	investment	NOUN
ftr-390	619	13	tax	tax	NOUN
ftr-390	619	14	credit	credit	NOUN
ftr-390	619	15	to	to	PART
ftr-390	619	16	violate	violate	VERB
ftr-390	619	17	the	the	DET
ftr-390	619	18	commerce	commerce	NOUN
ftr-390	619	19	clause	clause	NOUN
ftr-390	619	20	because	because	SCONJ
ftr-390	619	21	it	it	PRON
ftr-390	619	22	discriminated	discriminate	VERB
ftr-390	619	23	against	against	ADP
ftr-390	619	24	interstate	interstate	ADJ
ftr-390	619	25	commerce	commerce	NOUN
ftr-390	619	26	.	.	PUNCT
ftr-390	620	1	2	2	NUM
ftr-390	621	1	the	the	DET
ftr-390	621	2	sixth	sixth	ADJ
ftr-390	621	3	circuit	circuit	NOUN
ftr-390	621	4	concluded	conclude	VERB
ftr-390	621	5	that	that	SCONJ
ftr-390	621	6	ohio	ohio	PROPN
ftr-390	621	7	's	's	PART
ftr-390	621	8	tax	tax	NOUN
ftr-390	621	9	incentive	incentive	NOUN
ftr-390	621	10	was	be	AUX
ftr-390	621	11	unconstitutional	unconstitutional	ADJ
ftr-390	621	12	because	because	SCONJ
ftr-390	621	13	it	it	PRON
ftr-390	621	14	provided	provide	VERB
ftr-390	621	15	a	a	DET
ftr-390	621	16	tax	tax	NOUN
ftr-390	621	17	advantage	advantage	NOUN
ftr-390	621	18	when	when	SCONJ
ftr-390	621	19	new	new	ADJ
ftr-390	621	20	property	property	NOUN
ftr-390	621	21	was	be	AUX
ftr-390	621	22	put	put	VERB
ftr-390	621	23	into	into	ADP
ftr-390	621	24	service	service	NOUN
ftr-390	621	25	within	within	ADP
ftr-390	621	26	ohio	ohio	PROPN
ftr-390	621	27	,	,	PUNCT
ftr-390	621	28	but	but	CCONJ
ftr-390	621	29	not	not	PART
ftr-390	621	30	when	when	SCONJ
ftr-390	621	31	property	property	NOUN
ftr-390	621	32	was	be	AUX
ftr-390	621	33	put	put	VERB
ftr-390	621	34	into	into	ADP
ftr-390	621	35	service	service	NOUN
ftr-390	621	36	in	in	ADP
ftr-390	621	37	other	other	ADJ
ftr-390	621	38	states	state	NOUN
ftr-390	621	39	.	.	PUNCT
ftr-390	621	40	'	'	PUNCT
ftr-390	621	41	"	"	PUNCT
ftr-390	621	42	'	'	PUNCT
ftr-390	621	43	ohio	ohio	PROPN
ftr-390	621	44	imposed	impose	VERB
ftr-390	621	45	more	more	ADV
ftr-390	621	46	burdensome	burdensome	ADJ
ftr-390	621	47	taxation	taxation	NOUN
ftr-390	621	48	on	on	ADP
ftr-390	621	49	companies	company	NOUN
ftr-390	621	50	doing	do	VERB
ftr-390	621	51	business	business	NOUN
ftr-390	621	52	in	in	ADP
ftr-390	621	53	ohio	ohio	PROPN
ftr-390	621	54	that	that	PRON
ftr-390	621	55	decided	decide	VERB
ftr-390	621	56	to	to	PART
ftr-390	621	57	expand	expand	VERB
ftr-390	621	58	into	into	ADP
ftr-390	621	59	other	other	ADJ
ftr-390	621	60	states	state	NOUN
ftr-390	621	61	than	than	ADP
ftr-390	621	62	those	those	PRON
ftr-390	621	63	that	that	PRON
ftr-390	621	64	decided	decide	VERB
ftr-390	621	65	to	to	PART
ftr-390	621	66	expand	expand	VERB
ftr-390	621	67	into	into	ADP
ftr-390	621	68	ohio	ohio	PROPN
ftr-390	621	69	,	,	PUNCT
ftr-390	621	70	a	a	DET
ftr-390	621	71	practice	practice	NOUN
ftr-390	621	72	the	the	DET
ftr-390	621	73	court	court	NOUN
ftr-390	621	74	found	find	VERB
ftr-390	621	75	coercive	coercive	ADJ
ftr-390	621	76	.	.	PUNCT
ftr-390	621	77	'	'	PUNCT
ftr-390	622	1	22	22	NUM
ftr-390	622	2	however	however	ADV
ftr-390	622	3	,	,	PUNCT
ftr-390	622	4	the	the	DET
ftr-390	622	5	circuit	circuit	NOUN
ftr-390	622	6	court	court	NOUN
ftr-390	622	7	distinguished	distinguish	VERB
ftr-390	622	8	the	the	DET
ftr-390	622	9	investment	investment	NOUN
ftr-390	622	10	tax	tax	NOUN
ftr-390	622	11	credit	credit	NOUN
ftr-390	622	12	from	from	ADP
ftr-390	622	13	direct	direct	ADJ
ftr-390	622	14	subsidies	subsidy	NOUN
ftr-390	622	15	,	,	PUNCT
ftr-390	622	16	suggesting	suggest	VERB
ftr-390	622	17	,	,	PUNCT
ftr-390	622	18	as	as	SCONJ
ftr-390	622	19	has	have	VERB
ftr-390	622	20	the	the	DET
ftr-390	622	21	supreme	supreme	PROPN
ftr-390	622	22	court	court	PROPN
ftr-390	622	23	,	,	PUNCT
ftr-390	622	24	that	that	SCONJ
ftr-390	622	25	direct	direct	ADJ
ftr-390	622	26	subsidies	subsidy	NOUN
ftr-390	622	27	do	do	AUX
ftr-390	622	28	not	not	PART
ftr-390	622	29	violate	violate	VERB
ftr-390	622	30	the	the	DET
ftr-390	622	31	commerce	commerce	NOUN
ftr-390	622	32	clause	clause	NOUN
ftr-390	622	33	.	.	PUNCT
ftr-390	622	34	'23	'23	NUM
ftr-390	622	35	although	although	SCONJ
ftr-390	622	36	the	the	DET
ftr-390	622	37	supreme	supreme	PROPN
ftr-390	622	38	court	court	PROPN
ftr-390	622	39	granted	grant	VERB
ftr-390	622	40	certiorari	certiorari	NOUN
ftr-390	622	41	in	in	ADP
ftr-390	622	42	cuno	cuno	PROPN
ftr-390	622	43	,	,	PUNCT
ftr-390	622	44	it	it	PRON
ftr-390	622	45	did	do	AUX
ftr-390	622	46	not	not	PART
ftr-390	622	47	reach	reach	VERB
ftr-390	622	48	the	the	DET
ftr-390	622	49	merits	merit	NOUN
ftr-390	622	50	of	of	ADP
ftr-390	622	51	the	the	DET
ftr-390	622	52	constitutional	constitutional	ADJ
ftr-390	622	53	challenge	challenge	NOUN
ftr-390	622	54	to	to	ADP
ftr-390	622	55	state	state	NOUN
ftr-390	622	56	tax	tax	NOUN
ftr-390	622	57	incentives	incentive	NOUN
ftr-390	622	58	because	because	SCONJ
ftr-390	622	59	it	it	PRON
ftr-390	622	60	held	hold	VERB
ftr-390	622	61	that	that	SCONJ
ftr-390	622	62	the	the	DET
ftr-390	622	63	taxpayers	taxpayer	NOUN
ftr-390	622	64	did	do	AUX
ftr-390	622	65	not	not	PART
ftr-390	622	66	have	have	AUX
ftr-390	622	67	standing	stand	VERB
ftr-390	622	68	to	to	PART
ftr-390	622	69	challenge	challenge	VERB
ftr-390	622	70	the	the	DET
ftr-390	622	71	incentives	incentive	NOUN
ftr-390	622	72	in	in	ADP
ftr-390	622	73	the	the	DET
ftr-390	622	74	first	first	ADJ
ftr-390	622	75	place	place	NOUN
ftr-390	622	76	.	.	PUNCT
ftr-390	623	1	still	still	ADV
ftr-390	623	2	,	,	PUNCT
ftr-390	623	3	several	several	ADJ
ftr-390	623	4	similar	similar	ADJ
ftr-390	623	5	cases	case	NOUN
ftr-390	623	6	challenging	challenge	VERB
ftr-390	623	7	state	state	NOUN
ftr-390	623	8	tax	tax	NOUN
ftr-390	623	9	incentives	incentive	NOUN
ftr-390	623	10	under	under	ADP
ftr-390	623	11	the	the	DET
ftr-390	623	12	dormant	dormant	PROPN
ftr-390	623	13	commerce	commerce	PROPN
ftr-390	623	14	clause	clause	NOUN
ftr-390	623	15	are	be	AUX
ftr-390	623	16	pending	pende	VERB
ftr-390	623	17	in	in	ADP
ftr-390	623	18	lower	low	ADJ
ftr-390	623	19	courts	court	NOUN
ftr-390	623	20	,	,	PUNCT
ftr-390	623	21	so	so	SCONJ
ftr-390	623	22	the	the	DET
ftr-390	623	23	supreme	supreme	PROPN
ftr-390	623	24	court	court	PROPN
ftr-390	623	25	119	119	NUM
ftr-390	623	26	.	.	PUNCT
ftr-390	624	1	west	west	PROPN
ftr-390	624	2	lynn	lynn	PROPN
ftr-390	624	3	at	at	ADP
ftr-390	624	4	199	199	NUM
ftr-390	624	5	n.	n.	NOUN
ftr-390	624	6	15	15	NUM
ftr-390	624	7	(	(	PUNCT
ftr-390	624	8	"	"	PUNCT
ftr-390	624	9	we	we	PRON
ftr-390	624	10	have	have	AUX
ftr-390	624	11	never	never	ADV
ftr-390	624	12	squarely	squarely	ADV
ftr-390	624	13	confronted	confront	VERB
ftr-390	624	14	the	the	DET
ftr-390	624	15	constitutionality	constitutionality	NOUN
ftr-390	624	16	of	of	ADP
ftr-390	624	17	subsidies	subsidy	NOUN
ftr-390	624	18	,	,	PUNCT
ftr-390	624	19	and	and	CCONJ
ftr-390	624	20	we	we	PRON
ftr-390	624	21	need	need	AUX
ftr-390	624	22	not	not	PART
ftr-390	624	23	do	do	VERB
ftr-390	624	24	so	so	ADV
ftr-390	624	25	now	now	ADV
ftr-390	624	26	.	.	PUNCT
ftr-390	625	1	we	we	PRON
ftr-390	625	2	have	have	AUX
ftr-390	625	3	,	,	PUNCT
ftr-390	625	4	however	however	ADV
ftr-390	625	5	,	,	PUNCT
ftr-390	625	6	noted	note	VERB
ftr-390	625	7	that	that	SCONJ
ftr-390	625	8	'	'	PUNCT
ftr-390	625	9	[	[	X
ftr-390	625	10	d]irect	d]irect	ADP
ftr-390	625	11	subsidization	subsidization	NOUN
ftr-390	625	12	of	of	ADP
ftr-390	625	13	domestic	domestic	ADJ
ftr-390	625	14	industry	industry	NOUN
ftr-390	625	15	does	do	AUX
ftr-390	625	16	not	not	PART
ftr-390	625	17	ordinarily	ordinarily	ADV
ftr-390	625	18	run	run	VERB
ftr-390	625	19	afoul	afoul	NOUN
ftr-390	625	20	'	'	PUNCT
ftr-390	625	21	of	of	ADP
ftr-390	625	22	the	the	DET
ftr-390	625	23	negative	negative	ADJ
ftr-390	625	24	commerce	commerce	PROPN
ftr-390	625	25	clause	clause	NOUN
ftr-390	625	26	.	.	PUNCT
ftr-390	625	27	"	"	PUNCT
ftr-390	625	28	)	)	PUNCT
ftr-390	626	1	(	(	PUNCT
ftr-390	626	2	quoting	quote	VERB
ftr-390	626	3	new	new	ADJ
ftr-390	626	4	energy	energy	PROPN
ftr-390	626	5	co.	co.	PROPN
ftr-390	626	6	of	of	ADP
ftr-390	626	7	ind	ind	PROPN
ftr-390	626	8	.	.	PUNCT
ftr-390	627	1	v.	v.	CCONJ
ftr-390	627	2	limbach	limbach	ADV
ftr-390	627	3	,	,	PUNCT
ftr-390	627	4	486	486	NUM
ftr-390	627	5	u.s	u.s	PROPN
ftr-390	627	6	.	.	PROPN
ftr-390	627	7	269	269	NUM
ftr-390	627	8	,	,	PUNCT
ftr-390	627	9	278	278	NUM
ftr-390	627	10	(	(	PUNCT
ftr-390	627	11	1988	1988	NUM
ftr-390	627	12	)	)	PUNCT
ftr-390	627	13	120	120	NUM
ftr-390	627	14	.	.	PUNCT
ftr-390	628	1	cuno	cuno	PROPN
ftr-390	628	2	v.	v.	ADP
ftr-390	628	3	daimlerchrysler	daimlerchrysler	PROPN
ftr-390	628	4	,	,	PUNCT
ftr-390	628	5	inc	inc	PROPN
ftr-390	628	6	.	.	PROPN
ftr-390	628	7	,	,	PUNCT
ftr-390	628	8	386	386	NUM
ftr-390	628	9	f.3d	f.3d	NUM
ftr-390	628	10	738	738	NUM
ftr-390	628	11	(	(	PUNCT
ftr-390	628	12	6th	6th	ADJ
ftr-390	628	13	cir	cir	NOUN
ftr-390	628	14	.	.	PUNCT
ftr-390	628	15	2004	2004	NUM
ftr-390	628	16	)	)	PUNCT
ftr-390	628	17	,	,	PUNCT
ftr-390	628	18	vacated	vacate	VERB
ftr-390	628	19	in	in	ADP
ftr-390	628	20	part	part	NOUN
ftr-390	628	21	,	,	PUNCT
ftr-390	628	22	547	547	NUM
ftr-390	628	23	u.s	u.s	PROPN
ftr-390	628	24	.	.	PROPN
ftr-390	628	25	332	332	NUM
ftr-390	628	26	(	(	PUNCT
ftr-390	628	27	2006	2006	NUM
ftr-390	628	28	)	)	PUNCT
ftr-390	628	29	(	(	PUNCT
ftr-390	628	30	invalidating	invalidate	VERB
ftr-390	628	31	under	under	ADP
ftr-390	628	32	the	the	DET
ftr-390	628	33	commerce	commerce	NOUN
ftr-390	628	34	clause	clause	NOUN
ftr-390	628	35	a	a	DET
ftr-390	628	36	tax	tax	NOUN
ftr-390	628	37	credit	credit	NOUN
ftr-390	628	38	extended	extend	VERB
ftr-390	628	39	by	by	ADP
ftr-390	628	40	ohio	ohio	PROPN
ftr-390	628	41	against	against	ADP
ftr-390	628	42	its	its	PRON
ftr-390	628	43	franchise	franchise	NOUN
ftr-390	628	44	tax	tax	NOUN
ftr-390	628	45	to	to	ADP
ftr-390	628	46	daimlerchrysler	daimlerchrysler	PROPN
ftr-390	628	47	in	in	ADP
ftr-390	628	48	exchange	exchange	NOUN
ftr-390	628	49	for	for	ADP
ftr-390	628	50	the	the	DET
ftr-390	628	51	company	company	NOUN
ftr-390	628	52	's	's	PART
ftr-390	628	53	location	location	NOUN
ftr-390	628	54	of	of	ADP
ftr-390	628	55	assets	asset	NOUN
ftr-390	628	56	in	in	ADP
ftr-390	628	57	toledo	toledo	PROPN
ftr-390	628	58	)	)	PUNCT
ftr-390	628	59	.	.	PUNCT
ftr-390	629	1	in	in	ADP
ftr-390	629	2	reaction	reaction	NOUN
ftr-390	629	3	to	to	ADP
ftr-390	629	4	the	the	DET
ftr-390	629	5	sixth	sixth	ADJ
ftr-390	629	6	circuit	circuit	NOUN
ftr-390	629	7	's	's	PART
ftr-390	629	8	decision	decision	NOUN
ftr-390	629	9	in	in	ADP
ftr-390	629	10	cuno	cuno	PROPN
ftr-390	629	11	,	,	PUNCT
ftr-390	629	12	federal	federal	ADJ
ftr-390	629	13	legislation	legislation	NOUN
ftr-390	629	14	was	be	AUX
ftr-390	629	15	introduced	introduce	VERB
ftr-390	629	16	to	to	PART
ftr-390	629	17	expressly	expressly	ADV
ftr-390	629	18	authorize	authorize	VERB
ftr-390	629	19	states	state	NOUN
ftr-390	629	20	to	to	PART
ftr-390	629	21	offer	offer	VERB
ftr-390	629	22	such	such	ADJ
ftr-390	629	23	tax	tax	NOUN
ftr-390	629	24	subsidies	subsidy	NOUN
ftr-390	629	25	,	,	PUNCT
ftr-390	629	26	which	which	PRON
ftr-390	629	27	would	would	AUX
ftr-390	629	28	address	address	VERB
ftr-390	629	29	any	any	DET
ftr-390	629	30	commerce	commerce	NOUN
ftr-390	629	31	clause	clause	NOUN
ftr-390	629	32	infirmity	infirmity	NOUN
ftr-390	629	33	inherent	inherent	ADJ
ftr-390	629	34	in	in	ADP
ftr-390	629	35	them	they	PRON
ftr-390	629	36	.	.	PUNCT
ftr-390	630	1	see	see	VERB
ftr-390	630	2	economic	economic	ADJ
ftr-390	630	3	development	development	PROPN
ftr-390	630	4	act	act	NOUN
ftr-390	630	5	of	of	ADP
ftr-390	630	6	2005	2005	NUM
ftr-390	630	7	(	(	PUNCT
ftr-390	630	8	s.	s.	PROPN
ftr-390	630	9	1066	1066	NUM
ftr-390	630	10	)	)	PUNCT
ftr-390	630	11	.	.	PUNCT
ftr-390	631	1	notably	notably	ADV
ftr-390	631	2	,	,	PUNCT
ftr-390	631	3	the	the	DET
ftr-390	631	4	sixth	sixth	ADJ
ftr-390	631	5	circuit	circuit	NOUN
ftr-390	631	6	in	in	ADP
ftr-390	631	7	cuno	cuno	PROPN
ftr-390	631	8	held	hold	VERB
ftr-390	631	9	that	that	SCONJ
ftr-390	631	10	property	property	NOUN
ftr-390	631	11	tax	tax	NOUN
ftr-390	631	12	abatements	abatement	NOUN
ftr-390	631	13	granted	grant	VERB
ftr-390	631	14	by	by	ADP
ftr-390	631	15	ohio	ohio	PROPN
ftr-390	631	16	and	and	CCONJ
ftr-390	631	17	toledo	toledo	PROPN
ftr-390	631	18	to	to	ADP
ftr-390	631	19	daimlerchrysler	daimlerchrysler	PROPN
ftr-390	631	20	did	do	AUX
ftr-390	631	21	not	not	PART
ftr-390	631	22	run	run	VERB
ftr-390	631	23	afoul	afoul	ADV
ftr-390	631	24	of	of	ADP
ftr-390	631	25	the	the	DET
ftr-390	631	26	commerce	commerce	NOUN
ftr-390	631	27	clause	clause	NOUN
ftr-390	631	28	.	.	PUNCT
ftr-390	632	1	see	see	VERB
ftr-390	632	2	cuno	cuno	PROPN
ftr-390	632	3	,	,	PUNCT
ftr-390	632	4	386	386	NUM
ftr-390	632	5	f.3d	f.3d	NUM
ftr-390	632	6	at	at	ADP
ftr-390	632	7	746	746	NUM
ftr-390	632	8	-	-	SYM
ftr-390	632	9	48	48	NUM
ftr-390	632	10	.	.	PUNCT
ftr-390	633	1	121	121	NUM
ftr-390	633	2	.	.	PUNCT
ftr-390	634	1	cuno	cuno	PROPN
ftr-390	634	2	,	,	PUNCT
ftr-390	634	3	386	386	NUM
ftr-390	634	4	f.3d	f.3d	NUM
ftr-390	634	5	at	at	ADP
ftr-390	634	6	743	743	NUM
ftr-390	634	7	-	-	SYM
ftr-390	634	8	46	46	NUM
ftr-390	634	9	.	.	PUNCT
ftr-390	634	10	122	122	NUM
ftr-390	634	11	.	.	PUNCT
ftr-390	635	1	i	i	PRON
ftr-390	635	2	d.	d.	PROPN
ftr-390	635	3	at	at	ADP
ftr-390	635	4	746	746	NUM
ftr-390	635	5	.	.	PUNCT
ftr-390	636	1	in	in	ADP
ftr-390	636	2	analyzing	analyze	VERB
ftr-390	636	3	the	the	DET
ftr-390	636	4	plaintiffs	plaintiff	NOUN
ftr-390	636	5	'	'	PART
ftr-390	636	6	argument	argument	NOUN
ftr-390	636	7	that	that	SCONJ
ftr-390	636	8	state	state	NOUN
ftr-390	636	9	tax	tax	NOUN
ftr-390	636	10	incentives	incentive	NOUN
ftr-390	636	11	are	be	AUX
ftr-390	636	12	unconstitutional	unconstitutional	ADJ
ftr-390	636	13	if	if	SCONJ
ftr-390	636	14	they	they	PRON
ftr-390	636	15	are	be	AUX
ftr-390	636	16	coercive	coercive	ADJ
ftr-390	636	17	,	,	PUNCT
ftr-390	636	18	the	the	DET
ftr-390	636	19	circuit	circuit	NOUN
ftr-390	636	20	court	court	NOUN
ftr-390	636	21	referred	refer	VERB
ftr-390	636	22	to	to	ADP
ftr-390	636	23	walter	walter	PROPN
ftr-390	636	24	hellerstein	hellerstein	PROPN
ftr-390	636	25	&	&	CCONJ
ftr-390	636	26	dan	dan	PROPN
ftr-390	636	27	t.	t.	PROPN
ftr-390	636	28	coenen	coenen	PROPN
ftr-390	636	29	,	,	PUNCT
ftr-390	636	30	commerce	commerce	NOUN
ftr-390	636	31	clause	clause	NOUN
ftr-390	636	32	restraints	restraint	NOUN
ftr-390	636	33	on	on	ADP
ftr-390	636	34	state	state	NOUN
ftr-390	636	35	business	business	NOUN
ftr-390	636	36	development	development	NOUN
ftr-390	636	37	incentives	incentive	NOUN
ftr-390	636	38	,	,	PUNCT
ftr-390	636	39	81	81	NUM
ftr-390	636	40	comell	comell	PROPN
ftr-390	636	41	l.	l.	PROPN
ftr-390	636	42	rev	rev	PROPN
ftr-390	636	43	.	.	PROPN
ftr-390	636	44	789	789	NUM
ftr-390	636	45	,	,	PUNCT
ftr-390	636	46	806	806	NUM
ftr-390	636	47	-	-	SYM
ftr-390	636	48	09	09	NUM
ftr-390	636	49	(	(	PUNCT
ftr-390	636	50	1996	1996	NUM
ftr-390	636	51	)	)	PUNCT
ftr-390	636	52	.	.	PUNCT
ftr-390	637	1	123	123	NUM
ftr-390	637	2	.	.	PUNCT
ftr-390	638	1	"	"	PUNCT
ftr-390	638	2	although	although	SCONJ
ftr-390	638	3	the	the	DET
ftr-390	638	4	defendants	defendant	NOUN
ftr-390	638	5	liken	liken	VERB
ftr-390	638	6	the	the	DET
ftr-390	638	7	investment	investment	NOUN
ftr-390	638	8	tax	tax	NOUN
ftr-390	638	9	credit	credit	NOUN
ftr-390	638	10	to	to	ADP
ftr-390	638	11	a	a	DET
ftr-390	638	12	direct	direct	ADJ
ftr-390	638	13	subsidy	subsidy	NOUN
ftr-390	638	14	,	,	PUNCT
ftr-390	638	15	which	which	PRON
ftr-390	638	16	would	would	AUX
ftr-390	638	17	no	no	ADV
ftr-390	638	18	doubt	doubt	ADV
ftr-390	638	19	have	have	VERB
ftr-390	638	20	the	the	DET
ftr-390	638	21	same	same	ADJ
ftr-390	638	22	economic	economic	ADJ
ftr-390	638	23	effect	effect	NOUN
ftr-390	638	24	,	,	PUNCT
ftr-390	638	25	the	the	DET
ftr-390	638	26	[	[	X
ftr-390	638	27	supreme	supreme	NOUN
ftr-390	638	28	]	]	X
ftr-390	638	29	court	court	NOUN
ftr-390	638	30	has	have	AUX
ftr-390	638	31	intimated	intimate	VERB
ftr-390	638	32	that	that	SCONJ
ftr-390	638	33	attempts	attempt	VERB
ftr-390	638	34	to	to	PART
ftr-390	638	35	create	create	VERB
ftr-390	638	36	location	location	NOUN
ftr-390	638	37	incentives	incentive	NOUN
ftr-390	638	38	through	through	ADP
ftr-390	638	39	the	the	DET
ftr-390	638	40	state	state	NOUN
ftr-390	638	41	's	's	PART
ftr-390	638	42	power	power	NOUN
ftr-390	638	43	to	to	PART
ftr-390	638	44	tax	tax	NOUN
ftr-390	638	45	are	be	AUX
ftr-390	638	46	to	to	PART
ftr-390	638	47	be	be	AUX
ftr-390	638	48	treated	treat	VERB
ftr-390	638	49	differently	differently	ADV
ftr-390	638	50	from	from	ADP
ftr-390	638	51	direct	direct	ADJ
ftr-390	638	52	subsidies	subsidy	NOUN
ftr-390	638	53	despite	despite	SCONJ
ftr-390	638	54	their	their	PRON
ftr-390	638	55	similarity	similarity	NOUN
ftr-390	638	56	in	in	ADP
ftr-390	638	57	terms	term	NOUN
ftr-390	638	58	of	of	ADP
ftr-390	638	59	endresult	endresult	PROPN
ftr-390	638	60	economic	economic	ADJ
ftr-390	638	61	impact	impact	NOUN
ftr-390	638	62	.	.	PUNCT
ftr-390	638	63	"	"	PUNCT
ftr-390	639	1	cuno	cuno	PROPN
ftr-390	639	2	at	at	ADP
ftr-390	639	3	746	746	NUM
ftr-390	639	4	.	.	PUNCT
ftr-390	640	1	[	[	X
ftr-390	640	2	vol	vol	NOUN
ftr-390	640	3	.	.	NOUN
ftr-390	640	4	8:7	8:7	NUM
ftr-390	640	5	common	common	ADJ
ftr-390	640	6	markets	market	NOUN
ftr-390	640	7	,	,	PUNCT
ftr-390	640	8	common	common	ADJ
ftr-390	640	9	tax	tax	NOUN
ftr-390	640	10	problems	problem	NOUN
ftr-390	640	11	may	may	AUX
ftr-390	640	12	answer	answer	VERB
ftr-390	640	13	this	this	DET
ftr-390	640	14	important	important	ADJ
ftr-390	640	15	question	question	NOUN
ftr-390	640	16	sometime	sometime	ADV
ftr-390	640	17	soon	soon	ADV
ftr-390	640	18	.	.	PUNCT
ftr-390	641	1	how	how	SCONJ
ftr-390	641	2	it	it	PRON
ftr-390	641	3	should	should	AUX
ftr-390	641	4	answer	answer	VERB
ftr-390	641	5	the	the	DET
ftr-390	641	6	question	question	NOUN
ftr-390	641	7	is	be	AUX
ftr-390	641	8	a	a	DET
ftr-390	641	9	matter	matter	NOUN
ftr-390	641	10	of	of	ADP
ftr-390	641	11	considerable	considerable	ADJ
ftr-390	641	12	controversy	controversy	NOUN
ftr-390	641	13	in	in	ADP
ftr-390	641	14	the	the	DET
ftr-390	641	15	united	united	PROPN
ftr-390	641	16	states.l	states.l	PROPN
ftr-390	641	17	4	4	NUM
ftr-390	641	18	in	in	ADP
ftr-390	641	19	the	the	DET
ftr-390	641	20	european	european	PROPN
ftr-390	641	21	union	union	PROPN
ftr-390	641	22	,	,	PUNCT
ftr-390	641	23	the	the	DET
ftr-390	641	24	status	status	NOUN
ftr-390	641	25	of	of	ADP
ftr-390	641	26	subsidies	subsidy	NOUN
ftr-390	641	27	and	and	CCONJ
ftr-390	641	28	tax	tax	NOUN
ftr-390	641	29	incentives	incentive	NOUN
ftr-390	641	30	is	be	AUX
ftr-390	641	31	somewhat	somewhat	ADV
ftr-390	641	32	clearer	clear	ADJ
ftr-390	641	33	:	:	PUNCT
ftr-390	641	34	they	they	PRON
ftr-390	641	35	are	be	AUX
ftr-390	641	36	prohibited	prohibit	VERB
ftr-390	641	37	as	as	ADP
ftr-390	641	38	"	"	PUNCT
ftr-390	641	39	state	state	NOUN
ftr-390	641	40	aids	aid	NOUN
ftr-390	641	41	,	,	PUNCT
ftr-390	641	42	"	"	PUNCT
ftr-390	641	43	unless	unless	SCONJ
ftr-390	641	44	the	the	DET
ftr-390	641	45	commission	commission	NOUN
ftr-390	641	46	approves	approve	VERB
ftr-390	641	47	them	they	PRON
ftr-390	641	48	.	.	PUNCT
ftr-390	641	49	'25	'25	NUM
ftr-390	641	50	compared	compare	VERB
ftr-390	641	51	with	with	ADP
ftr-390	641	52	the	the	DET
ftr-390	641	53	united	united	PROPN
ftr-390	641	54	states	states	PROPN
ftr-390	641	55	,	,	PUNCT
ftr-390	641	56	less	less	ADJ
ftr-390	641	57	energy	energy	NOUN
ftr-390	641	58	has	have	AUX
ftr-390	641	59	been	be	AUX
ftr-390	641	60	invested	invest	VERB
ftr-390	641	61	in	in	ADP
ftr-390	641	62	europe	europe	PROPN
ftr-390	641	63	in	in	ADP
ftr-390	641	64	the	the	DET
ftr-390	641	65	question	question	NOUN
ftr-390	641	66	of	of	ADP
ftr-390	641	67	whether	whether	SCONJ
ftr-390	641	68	tax	tax	NOUN
ftr-390	641	69	incentives	incentive	NOUN
ftr-390	641	70	and	and	CCONJ
ftr-390	641	71	subsidies	subsidy	NOUN
ftr-390	641	72	are	be	AUX
ftr-390	641	73	sufficiently	sufficiently	ADV
ftr-390	641	74	different	different	ADJ
ftr-390	641	75	to	to	PART
ftr-390	641	76	warrant	warrant	VERB
ftr-390	641	77	different	different	ADJ
ftr-390	641	78	constitutional	constitutional	ADJ
ftr-390	641	79	treatment	treatment	NOUN
ftr-390	641	80	.	.	PUNCT
ftr-390	642	1	both	both	PRON
ftr-390	642	2	direct	direct	ADJ
ftr-390	642	3	subsidies	subsidy	NOUN
ftr-390	642	4	and	and	CCONJ
ftr-390	642	5	subsidies	subsidy	NOUN
ftr-390	642	6	granted	grant	VERB
ftr-390	642	7	through	through	ADP
ftr-390	642	8	the	the	DET
ftr-390	642	9	tax	tax	NOUN
ftr-390	642	10	system	system	NOUN
ftr-390	642	11	are	be	AUX
ftr-390	642	12	clearly	clearly	ADV
ftr-390	642	13	covered	cover	VERB
ftr-390	642	14	by	by	ADP
ftr-390	642	15	the	the	DET
ftr-390	642	16	prohibition	prohibition	NOUN
ftr-390	642	17	on	on	ADP
ftr-390	642	18	state	state	NOUN
ftr-390	642	19	aids	aid	NOUN
ftr-390	642	20	,	,	PUNCT
ftr-390	642	21	which	which	PRON
ftr-390	642	22	governs	govern	VERB
ftr-390	642	23	aid	aid	NOUN
ftr-390	642	24	granted	grant	VERB
ftr-390	642	25	in	in	ADP
ftr-390	642	26	"	"	PUNCT
ftr-390	642	27	any	any	DET
ftr-390	642	28	form	form	NOUN
ftr-390	642	29	whatsoever	whatsoever	ADV
ftr-390	642	30	.	.	PUNCT
ftr-390	643	1	"	"	PUNCT
ftr-390	643	2	'	'	PUNCT
ftr-390	643	3	26	26	NUM
ftr-390	643	4	indeed	indeed	ADV
ftr-390	643	5	,	,	PUNCT
ftr-390	643	6	there	there	PRON
ftr-390	643	7	have	have	AUX
ftr-390	643	8	been	be	AUX
ftr-390	643	9	many	many	ADJ
ftr-390	643	10	successful	successful	ADJ
ftr-390	643	11	challenges	challenge	NOUN
ftr-390	643	12	by	by	ADP
ftr-390	643	13	the	the	DET
ftr-390	643	14	commission	commission	NOUN
ftr-390	643	15	of	of	ADP
ftr-390	643	16	tax	tax	NOUN
ftr-390	643	17	provisions	provision	NOUN
ftr-390	643	18	under	under	ADP
ftr-390	643	19	the	the	DET
ftr-390	643	20	prohibition	prohibition	NOUN
ftr-390	643	21	on	on	ADP
ftr-390	643	22	state	state	NOUN
ftr-390	643	23	aids	aid	NOUN
ftr-390	643	24	.	.	PUNCT
ftr-390	644	1	27	27	NUM
ftr-390	645	1	but	but	CCONJ
ftr-390	645	2	the	the	DET
ftr-390	645	3	role	role	NOUN
ftr-390	645	4	of	of	ADP
ftr-390	645	5	the	the	DET
ftr-390	645	6	commission	commission	NOUN
ftr-390	645	7	as	as	ADP
ftr-390	645	8	gatekeeper	gatekeeper	NOUN
ftr-390	645	9	of	of	ADP
ftr-390	645	10	member	member	NOUN
ftr-390	645	11	state	state	NOUN
ftr-390	645	12	subsidies	subsidy	NOUN
ftr-390	645	13	and	and	CCONJ
ftr-390	645	14	tax	tax	NOUN
ftr-390	645	15	incentives	incentive	NOUN
ftr-390	645	16	could	could	AUX
ftr-390	645	17	be	be	AUX
ftr-390	645	18	criticized	criticize	VERB
ftr-390	645	19	on	on	ADP
ftr-390	645	20	at	at	ADV
ftr-390	645	21	least	least	ADV
ftr-390	645	22	two	two	NUM
ftr-390	645	23	grounds	ground	NOUN
ftr-390	645	24	.	.	PUNCT
ftr-390	646	1	first	first	ADV
ftr-390	646	2	,	,	PUNCT
ftr-390	646	3	the	the	DET
ftr-390	646	4	commission	commission	NOUN
ftr-390	646	5	has	have	AUX
ftr-390	646	6	not	not	PART
ftr-390	646	7	adequately	adequately	ADV
ftr-390	646	8	defined	define	VERB
ftr-390	646	9	what	what	PRON
ftr-390	646	10	constitutes	constitute	VERB
ftr-390	646	11	a	a	DET
ftr-390	646	12	state	state	NOUN
ftr-390	646	13	aid	aid	NOUN
ftr-390	646	14	,	,	PUNCT
ftr-390	646	15	18	18	NUM
ftr-390	646	16	and	and	CCONJ
ftr-390	646	17	second	second	ADJ
ftr-390	646	18	,	,	PUNCT
ftr-390	646	19	the	the	DET
ftr-390	646	20	commission	commission	NOUN
ftr-390	646	21	may	may	AUX
ftr-390	646	22	be	be	AUX
ftr-390	646	23	insufficiently	insufficiently	ADV
ftr-390	646	24	zealous	zealous	ADJ
ftr-390	646	25	in	in	ADP
ftr-390	646	26	challenging	challenge	VERB
ftr-390	646	27	state	state	NOUN
ftr-390	646	28	aids	aid	NOUN
ftr-390	646	29	.	.	PUNCT
ftr-390	647	1	still	still	ADV
ftr-390	647	2	,	,	PUNCT
ftr-390	647	3	while	while	SCONJ
ftr-390	647	4	some	some	DET
ftr-390	647	5	subsidies	subsidy	NOUN
ftr-390	647	6	and	and	CCONJ
ftr-390	647	7	tax	tax	NOUN
ftr-390	647	8	incentives	incentive	NOUN
ftr-390	647	9	may	may	AUX
ftr-390	647	10	go	go	VERB
ftr-390	647	11	unchallenged	unchallenged	ADJ
ftr-390	647	12	by	by	ADP
ftr-390	647	13	the	the	DET
ftr-390	647	14	commission	commission	NOUN
ftr-390	647	15	,	,	PUNCT
ftr-390	647	16	and	and	CCONJ
ftr-390	647	17	others	other	NOUN
ftr-390	647	18	have	have	AUX
ftr-390	647	19	been	be	AUX
ftr-390	647	20	expressly	expressly	ADV
ftr-390	647	21	approved	approve	VERB
ftr-390	647	22	by	by	ADP
ftr-390	647	23	the	the	DET
ftr-390	647	24	commission	commission	NOUN
ftr-390	647	25	,	,	PUNCT
ftr-390	647	26	in	in	ADP
ftr-390	647	27	principle	principle	NOUN
ftr-390	647	28	,	,	PUNCT
ftr-390	647	29	state	state	NOUN
ftr-390	647	30	aids	aids	PROPN
ftr-390	647	31	,	,	PUNCT
ftr-390	647	32	124	124	NUM
ftr-390	647	33	.	.	PUNCT
ftr-390	648	1	see	see	VERB
ftr-390	648	2	references	reference	NOUN
ftr-390	648	3	in	in	ADP
ftr-390	648	4	supra	supra	PROPN
ftr-390	648	5	note	note	PROPN
ftr-390	648	6	115	115	NUM
ftr-390	648	7	;	;	PUNCT
ftr-390	648	8	see	see	VERB
ftr-390	648	9	also	also	ADV
ftr-390	648	10	dan	dan	PROPN
ftr-390	648	11	t.	t.	PROPN
ftr-390	648	12	coenen	coenen	PROPN
ftr-390	648	13	,	,	PUNCT
ftr-390	648	14	business	business	NOUN
ftr-390	648	15	subsidies	subsidy	NOUN
ftr-390	648	16	and	and	CCONJ
ftr-390	648	17	the	the	DET
ftr-390	648	18	dormant	dormant	PROPN
ftr-390	648	19	commerce	commerce	PROPN
ftr-390	648	20	clause	clause	NOUN
ftr-390	648	21	,	,	PUNCT
ftr-390	649	1	107	107	NUM
ftr-390	649	2	yale	yale	PROPN
ftr-390	649	3	l.	l.	PROPN
ftr-390	649	4	j.	j.	PROPN
ftr-390	649	5	965	965	NUM
ftr-390	649	6	(	(	PUNCT
ftr-390	649	7	1998	1998	NUM
ftr-390	649	8	)	)	PUNCT
ftr-390	649	9	;	;	PUNCT
ftr-390	649	10	dan	dan	PROPN
ftr-390	649	11	t.	t.	PROPN
ftr-390	649	12	coenen	coenen	PROPN
ftr-390	649	13	&	&	CCONJ
ftr-390	649	14	walter	walter	PROPN
ftr-390	649	15	hellerstein	hellerstein	PROPN
ftr-390	649	16	,	,	PUNCT
ftr-390	649	17	suspect	suspect	VERB
ftr-390	649	18	linkage	linkage	NOUN
ftr-390	649	19	:	:	PUNCT
ftr-390	649	20	the	the	DET
ftr-390	649	21	interplay	interplay	NOUN
ftr-390	649	22	of	of	ADP
ftr-390	649	23	state	state	NOUN
ftr-390	649	24	taxing	tax	VERB
ftr-390	649	25	and	and	CCONJ
ftr-390	649	26	spending	spending	NOUN
ftr-390	649	27	measures	measure	NOUN
ftr-390	649	28	in	in	ADP
ftr-390	649	29	the	the	DET
ftr-390	649	30	application	application	NOUN
ftr-390	649	31	of	of	ADP
ftr-390	649	32	constitutional	constitutional	ADJ
ftr-390	649	33	antidiscrimination	antidiscrimination	NOUN
ftr-390	649	34	rules	rule	NOUN
ftr-390	649	35	,	,	PUNCT
ftr-390	649	36	95	95	NUM
ftr-390	649	37	mich	mich	PROPN
ftr-390	649	38	.	.	PUNCT
ftr-390	650	1	l.	l.	PROPN
ftr-390	650	2	rev	rev	PROPN
ftr-390	650	3	.	.	PROPN
ftr-390	650	4	2167	2167	NUM
ftr-390	650	5	(	(	PUNCT
ftr-390	650	6	1997	1997	NUM
ftr-390	650	7	)	)	PUNCT
ftr-390	650	8	(	(	PUNCT
ftr-390	650	9	offering	offer	VERB
ftr-390	650	10	guidelines	guideline	NOUN
ftr-390	650	11	for	for	ADP
ftr-390	650	12	when	when	SCONJ
ftr-390	650	13	the	the	DET
ftr-390	650	14	supreme	supreme	PROPN
ftr-390	650	15	court	court	PROPN
ftr-390	650	16	should	should	AUX
ftr-390	650	17	strike	strike	VERB
ftr-390	650	18	down	down	ADP
ftr-390	650	19	state	state	NOUN
ftr-390	650	20	subsidies	subsidy	NOUN
ftr-390	650	21	)	)	PUNCT
ftr-390	650	22	.	.	PUNCT
ftr-390	651	1	125	125	NUM
ftr-390	651	2	.	.	PUNCT
ftr-390	652	1	see	see	VERB
ftr-390	652	2	ec	ec	PROPN
ftr-390	652	3	treaty	treaty	PROPN
ftr-390	652	4	,	,	PUNCT
ftr-390	652	5	supra	supra	PROPN
ftr-390	652	6	note	note	NOUN
ftr-390	652	7	9	9	NUM
ftr-390	652	8	,	,	PUNCT
ftr-390	652	9	art	art	NOUN
ftr-390	652	10	.	.	PUNCT
ftr-390	653	1	87	87	NUM
ftr-390	653	2	(	(	PUNCT
ftr-390	653	3	"	"	PUNCT
ftr-390	653	4	...	...	PUNCT
ftr-390	653	5	aid	aid	NOUN
ftr-390	653	6	granted	grant	VERB
ftr-390	653	7	by	by	ADP
ftr-390	653	8	a	a	DET
ftr-390	653	9	member	member	NOUN
ftr-390	653	10	state	state	NOUN
ftr-390	653	11	...	...	PUNCT
ftr-390	653	12	in	in	ADP
ftr-390	653	13	any	any	DET
ftr-390	653	14	form	form	NOUN
ftr-390	653	15	whatsoever	whatsoever	ADV
ftr-390	653	16	which	which	PRON
ftr-390	653	17	distorts	distort	VERB
ftr-390	653	18	or	or	CCONJ
ftr-390	653	19	threatens	threaten	VERB
ftr-390	653	20	to	to	PART
ftr-390	653	21	distort	distort	VERB
ftr-390	653	22	competition	competition	NOUN
ftr-390	653	23	..	..	PUNCT
ftr-390	654	1	shall	shall	AUX
ftr-390	654	2	,	,	PUNCT
ftr-390	654	3	in	in	ADP
ftr-390	654	4	so	so	ADV
ftr-390	654	5	far	far	ADV
ftr-390	654	6	as	as	SCONJ
ftr-390	654	7	it	it	PRON
ftr-390	654	8	affects	affect	VERB
ftr-390	654	9	trade	trade	NOUN
ftr-390	654	10	between	between	ADP
ftr-390	654	11	member	member	NOUN
ftr-390	654	12	states	state	NOUN
ftr-390	654	13	,	,	PUNCT
ftr-390	654	14	be	be	AUX
ftr-390	654	15	incompatible	incompatible	ADJ
ftr-390	654	16	with	with	ADP
ftr-390	654	17	the	the	DET
ftr-390	654	18	common	common	ADJ
ftr-390	654	19	market	market	NOUN
ftr-390	654	20	"	"	PUNCT
ftr-390	654	21	)	)	PUNCT
ftr-390	654	22	;	;	PUNCT
ftr-390	654	23	see	see	VERB
ftr-390	654	24	i	i	PROPN
ftr-390	654	25	d.	d.	PROPN
ftr-390	654	26	arts	arts	PROPN
ftr-390	654	27	.	.	PUNCT
ftr-390	655	1	88	88	NUM
ftr-390	655	2	-	-	SYM
ftr-390	655	3	89	89	NUM
ftr-390	655	4	(	(	PUNCT
ftr-390	655	5	requiring	require	VERB
ftr-390	655	6	member	member	NOUN
ftr-390	655	7	states	state	NOUN
ftr-390	655	8	to	to	PART
ftr-390	655	9	inform	inform	VERB
ftr-390	655	10	the	the	DET
ftr-390	655	11	commission	commission	NOUN
ftr-390	655	12	of	of	ADP
ftr-390	655	13	plans	plan	NOUN
ftr-390	655	14	to	to	PART
ftr-390	655	15	implement	implement	VERB
ftr-390	655	16	or	or	CCONJ
ftr-390	655	17	alter	alter	VERB
ftr-390	655	18	state	state	NOUN
ftr-390	655	19	aids	aid	NOUN
ftr-390	655	20	and	and	CCONJ
ftr-390	655	21	requiring	require	VERB
ftr-390	655	22	commission	commission	NOUN
ftr-390	655	23	approval	approval	NOUN
ftr-390	655	24	to	to	PART
ftr-390	655	25	do	do	AUX
ftr-390	655	26	so	so	ADV
ftr-390	655	27	)	)	PUNCT
ftr-390	655	28	;	;	PUNCT
ftr-390	655	29	see	see	VERB
ftr-390	655	30	also	also	ADV
ftr-390	655	31	hanno	hanno	PROPN
ftr-390	655	32	e.	e.	PROPN
ftr-390	655	33	kube	kube	PROPN
ftr-390	655	34	,	,	PUNCT
ftr-390	655	35	competence	competence	NOUN
ftr-390	655	36	conflicts	conflict	NOUN
ftr-390	655	37	and	and	CCONJ
ftr-390	655	38	solutions	solution	NOUN
ftr-390	655	39	:	:	PUNCT
ftr-390	655	40	national	national	ADJ
ftr-390	655	41	tax	tax	NOUN
ftr-390	655	42	exemptions	exemption	NOUN
ftr-390	655	43	and	and	CCONJ
ftr-390	655	44	transnational	transnational	ADJ
ftr-390	655	45	controls	control	NOUN
ftr-390	655	46	,	,	PUNCT
ftr-390	655	47	9	9	NUM
ftr-390	655	48	colum	colum	NOUN
ftr-390	655	49	.	.	PUNCT
ftr-390	656	1	j.	j.	PROPN
ftr-390	656	2	eur	eur	PROPN
ftr-390	656	3	.	.	PUNCT
ftr-390	657	1	l.	l.	PROPN
ftr-390	657	2	79	79	NUM
ftr-390	657	3	(	(	PUNCT
ftr-390	657	4	2003	2003	NUM
ftr-390	657	5	)	)	PUNCT
ftr-390	657	6	;	;	PUNCT
ftr-390	657	7	raymond	raymond	PROPN
ftr-390	657	8	h.c	h.c	PROPN
ftr-390	657	9	.	.	PROPN
ftr-390	657	10	luja	luja	PROPN
ftr-390	657	11	,	,	PUNCT
ftr-390	657	12	assessment	assessment	NOUN
ftr-390	657	13	and	and	CCONJ
ftr-390	657	14	recovery	recovery	NOUN
ftr-390	657	15	of	of	ADP
ftr-390	657	16	tax	tax	NOUN
ftr-390	657	17	incentives	incentive	NOUN
ftr-390	657	18	in	in	ADP
ftr-390	657	19	the	the	DET
ftr-390	657	20	ec	ec	PROPN
ftr-390	657	21	and	and	CCONJ
ftr-390	657	22	wto	wto	PROPN
ftr-390	657	23	:	:	PUNCT
ftr-390	657	24	a	a	DET
ftr-390	657	25	view	view	NOUN
ftr-390	657	26	on	on	ADP
ftr-390	657	27	state	state	NOUN
ftr-390	657	28	aids	aid	NOUN
ftr-390	657	29	,	,	PUNCT
ftr-390	657	30	trade	trade	NOUN
ftr-390	657	31	subsidies	subsidy	NOUN
ftr-390	657	32	and	and	CCONJ
ftr-390	657	33	direct	direct	ADJ
ftr-390	657	34	taxation	taxation	NOUN
ftr-390	657	35	(	(	PUNCT
ftr-390	657	36	2003	2003	NUM
ftr-390	657	37	)	)	PUNCT
ftr-390	657	38	;	;	PUNCT
ftr-390	657	39	wolfgang	wolfgang	PROPN
ftr-390	657	40	sch6n	sch6n	PROPN
ftr-390	657	41	,	,	PUNCT
ftr-390	657	42	taxation	taxation	NOUN
ftr-390	657	43	and	and	CCONJ
ftr-390	657	44	state	state	NOUN
ftr-390	657	45	aid	aid	NOUN
ftr-390	657	46	law	law	NOUN
ftr-390	657	47	in	in	ADP
ftr-390	657	48	the	the	DET
ftr-390	657	49	european	european	PROPN
ftr-390	657	50	union	union	PROPN
ftr-390	657	51	,	,	PUNCT
ftr-390	657	52	36	36	NUM
ftr-390	657	53	common	common	ADJ
ftr-390	657	54	mkt	mkt	PROPN
ftr-390	657	55	.	.	PUNCT
ftr-390	658	1	l.	l.	PROPN
ftr-390	658	2	rev	rev	PROPN
ftr-390	658	3	.	.	PROPN
ftr-390	658	4	911	911	NUM
ftr-390	658	5	(	(	PUNCT
ftr-390	658	6	1999	1999	NUM
ftr-390	658	7	)	)	PUNCT
ftr-390	658	8	.	.	PUNCT
ftr-390	659	1	126	126	NUM
ftr-390	659	2	.	.	PUNCT
ftr-390	660	1	ec	ec	PROPN
ftr-390	660	2	treaty	treaty	PROPN
ftr-390	660	3	,	,	PUNCT
ftr-390	660	4	supra	supra	PROPN
ftr-390	660	5	note	note	NOUN
ftr-390	660	6	9	9	NUM
ftr-390	660	7	,	,	PUNCT
ftr-390	660	8	art	art	NOUN
ftr-390	660	9	.	.	PUNCT
ftr-390	661	1	87	87	NUM
ftr-390	661	2	127	127	NUM
ftr-390	661	3	.	.	PUNCT
ftr-390	662	1	see	see	VERB
ftr-390	662	2	,	,	PUNCT
ftr-390	662	3	e.g.	e.g.	ADV
ftr-390	662	4	,	,	PUNCT
ftr-390	662	5	case	case	NOUN
ftr-390	662	6	c-156/98	c-156/98	PROPN
ftr-390	662	7	,	,	PUNCT
ftr-390	662	8	germany	germany	PROPN
ftr-390	662	9	v.	v.	PROPN
ftr-390	662	10	comm'n	comm'n	PROPN
ftr-390	662	11	,	,	PUNCT
ftr-390	662	12	2000	2000	NUM
ftr-390	662	13	e.c.r	e.c.r	X
ftr-390	662	14	.	.	PUNCT
ftr-390	663	1	1	1	NUM
ftr-390	663	2	-	-	NUM
ftr-390	663	3	6857	6857	NUM
ftr-390	663	4	(	(	PUNCT
ftr-390	663	5	successfully	successfully	ADV
ftr-390	663	6	challenging	challenge	VERB
ftr-390	663	7	tax	tax	NOUN
ftr-390	663	8	relief	relief	NOUN
ftr-390	663	9	offered	offer	VERB
ftr-390	663	10	by	by	ADP
ftr-390	663	11	germany	germany	PROPN
ftr-390	663	12	in	in	ADP
ftr-390	663	13	the	the	DET
ftr-390	663	14	former	former	ADJ
ftr-390	663	15	east	east	ADJ
ftr-390	663	16	german	german	ADJ
ftr-390	663	17	regions	region	NOUN
ftr-390	663	18	because	because	SCONJ
ftr-390	663	19	it	it	PRON
ftr-390	663	20	did	do	AUX
ftr-390	663	21	not	not	PART
ftr-390	663	22	comply	comply	VERB
ftr-390	663	23	with	with	ADP
ftr-390	663	24	the	the	DET
ftr-390	663	25	exceptions	exception	NOUN
ftr-390	663	26	to	to	ADP
ftr-390	663	27	the	the	DET
ftr-390	663	28	ban	ban	NOUN
ftr-390	663	29	on	on	ADP
ftr-390	663	30	state	state	NOUN
ftr-390	663	31	aid	aid	NOUN
ftr-390	663	32	for	for	ADP
ftr-390	663	33	former	former	ADJ
ftr-390	663	34	east	east	PROPN
ftr-390	663	35	germany	germany	PROPN
ftr-390	663	36	)	)	PUNCT
ftr-390	663	37	.	.	PUNCT
ftr-390	664	1	128	128	X
ftr-390	664	2	.	.	PUNCT
ftr-390	665	1	see	see	VERB
ftr-390	665	2	kube	kube	PROPN
ftr-390	665	3	,	,	PUNCT
ftr-390	665	4	supra	supra	PROPN
ftr-390	665	5	note	note	NOUN
ftr-390	665	6	125	125	NUM
ftr-390	665	7	,	,	PUNCT
ftr-390	665	8	at	at	ADP
ftr-390	665	9	99	99	NUM
ftr-390	665	10	.	.	PUNCT
ftr-390	666	1	identifying	identify	VERB
ftr-390	666	2	a	a	DET
ftr-390	666	3	subsidy	subsidy	NOUN
ftr-390	666	4	granted	grant	VERB
ftr-390	666	5	through	through	ADP
ftr-390	666	6	the	the	DET
ftr-390	666	7	tax	tax	NOUN
ftr-390	666	8	code	code	NOUN
ftr-390	666	9	requires	require	VERB
ftr-390	666	10	determination	determination	NOUN
ftr-390	666	11	of	of	ADP
ftr-390	666	12	the	the	DET
ftr-390	666	13	normal	normal	ADJ
ftr-390	666	14	baseline	baseline	NOUN
ftr-390	666	15	of	of	ADP
ftr-390	666	16	taxation	taxation	NOUN
ftr-390	666	17	,	,	PUNCT
ftr-390	666	18	a	a	DET
ftr-390	666	19	notoriously	notoriously	ADV
ftr-390	666	20	difficult	difficult	ADJ
ftr-390	666	21	problem	problem	NOUN
ftr-390	666	22	that	that	PRON
ftr-390	666	23	arises	arise	VERB
ftr-390	666	24	in	in	ADP
ftr-390	666	25	several	several	ADJ
ftr-390	666	26	contexts	contexts	NOUN
ftr-390	666	27	,	,	PUNCT
ftr-390	666	28	including	include	VERB
ftr-390	666	29	tax	tax	NOUN
ftr-390	666	30	expenditure	expenditure	NOUN
ftr-390	666	31	budgets	budget	NOUN
ftr-390	666	32	and	and	CCONJ
ftr-390	666	33	trade	trade	NOUN
ftr-390	666	34	treaties	treaty	NOUN
ftr-390	666	35	.	.	PUNCT
ftr-390	667	1	for	for	ADP
ftr-390	667	2	suggestions	suggestion	NOUN
ftr-390	667	3	about	about	ADP
ftr-390	667	4	how	how	SCONJ
ftr-390	667	5	to	to	PART
ftr-390	667	6	define	define	VERB
ftr-390	667	7	subsidies	subsidy	NOUN
ftr-390	667	8	for	for	ADP
ftr-390	667	9	trade	trade	NOUN
ftr-390	667	10	treaty	treaty	NOUN
ftr-390	667	11	purposes	purpose	NOUN
ftr-390	667	12	,	,	PUNCT
ftr-390	667	13	see	see	VERB
ftr-390	667	14	paul	paul	PROPN
ftr-390	667	15	r.	r.	PROPN
ftr-390	667	16	mcdaniel	mcdaniel	PROPN
ftr-390	667	17	,	,	PUNCT
ftr-390	667	18	trade	trade	NOUN
ftr-390	667	19	agreements	agreement	NOUN
ftr-390	667	20	and	and	CCONJ
ftr-390	667	21	income	income	NOUN
ftr-390	667	22	taxation	taxation	NOUN
ftr-390	667	23	:	:	PUNCT
ftr-390	667	24	interactions	interaction	NOUN
ftr-390	667	25	,	,	PUNCT
ftr-390	667	26	conflicts	conflict	NOUN
ftr-390	667	27	and	and	CCONJ
ftr-390	667	28	resolutions	resolution	NOUN
ftr-390	667	29	,	,	PUNCT
ftr-390	667	30	57	57	NUM
ftr-390	667	31	tax	tax	NOUN
ftr-390	667	32	l.	l.	PROPN
ftr-390	667	33	rev	rev	PROPN
ftr-390	667	34	.	.	PROPN
ftr-390	667	35	275	275	NUM
ftr-390	667	36	,	,	PUNCT
ftr-390	667	37	275	275	NUM
ftr-390	667	38	-	-	SYM
ftr-390	667	39	90	90	NUM
ftr-390	667	40	(	(	PUNCT
ftr-390	667	41	2004	2004	NUM
ftr-390	667	42	)	)	PUNCT
ftr-390	667	43	(	(	PUNCT
ftr-390	667	44	suggesting	suggest	VERB
ftr-390	667	45	reference	reference	NOUN
ftr-390	667	46	to	to	ADP
ftr-390	667	47	domestic	domestic	ADJ
ftr-390	667	48	tax	tax	NOUN
ftr-390	667	49	expenditure	expenditure	NOUN
ftr-390	667	50	budgets	budget	NOUN
ftr-390	667	51	)	)	PUNCT
ftr-390	667	52	.	.	PUNCT
ftr-390	668	1	20071	20071	NUM
ftr-390	668	2	florida	florida	PROPN
ftr-390	668	3	tax	tax	NOUN
ftr-390	668	4	review	review	NOUN
ftr-390	668	5	including	include	VERB
ftr-390	668	6	those	those	PRON
ftr-390	668	7	granted	grant	VERB
ftr-390	668	8	through	through	ADP
ftr-390	668	9	the	the	DET
ftr-390	668	10	tax	tax	NOUN
ftr-390	668	11	system	system	NOUN
ftr-390	668	12	,	,	PUNCT
ftr-390	668	13	violate	violate	VERB
ftr-390	668	14	ec	ec	PROPN
ftr-390	668	15	law	law	NOUN
ftr-390	668	16	if	if	SCONJ
ftr-390	668	17	they	they	PRON
ftr-390	668	18	distort	distort	VERB
ftr-390	668	19	competition	competition	NOUN
ftr-390	668	20	among	among	ADP
ftr-390	668	21	the	the	DET
ftr-390	668	22	member	member	NOUN
ftr-390	668	23	states	state	NOUN
ftr-390	668	24	.	.	PUNCT
ftr-390	669	1	another	another	DET
ftr-390	669	2	important	important	ADJ
ftr-390	669	3	limitation	limitation	NOUN
ftr-390	669	4	on	on	ADP
ftr-390	669	5	state	state	NOUN
ftr-390	669	6	tax	tax	NOUN
ftr-390	669	7	competition	competition	NOUN
ftr-390	669	8	in	in	ADP
ftr-390	669	9	the	the	DET
ftr-390	669	10	european	european	PROPN
ftr-390	669	11	union	union	PROPN
ftr-390	669	12	,	,	PUNCT
ftr-390	669	13	for	for	ADP
ftr-390	669	14	which	which	PRON
ftr-390	669	15	there	there	PRON
ftr-390	669	16	is	be	VERB
ftr-390	669	17	no	no	DET
ftr-390	669	18	analog	analog	NOUN
ftr-390	669	19	in	in	ADP
ftr-390	669	20	the	the	DET
ftr-390	669	21	united	united	PROPN
ftr-390	669	22	states	states	PROPN
ftr-390	669	23	,	,	PUNCT
ftr-390	669	24	is	be	AUX
ftr-390	669	25	the	the	DET
ftr-390	669	26	code	code	NOUN
ftr-390	669	27	of	of	ADP
ftr-390	669	28	conduct	conduct	NOUN
ftr-390	669	29	for	for	ADP
ftr-390	669	30	business	business	NOUN
ftr-390	669	31	taxation	taxation	NOUN
ftr-390	669	32	,	,	PUNCT
ftr-390	669	33	under	under	ADP
ftr-390	669	34	which	which	PRON
ftr-390	669	35	the	the	DET
ftr-390	669	36	member	member	NOUN
ftr-390	669	37	states	state	NOUN
ftr-390	669	38	undertook	undertake	VERB
ftr-390	669	39	to	to	PART
ftr-390	669	40	cease	cease	VERB
ftr-390	669	41	and	and	CCONJ
ftr-390	669	42	roll	roll	VERB
ftr-390	669	43	back	back	ADP
ftr-390	669	44	certain	certain	ADJ
ftr-390	669	45	"	"	PUNCT
ftr-390	669	46	harmful	harmful	ADJ
ftr-390	669	47	"	"	PUNCT
ftr-390	669	48	tax	tax	NOUN
ftr-390	669	49	practices	practice	NOUN
ftr-390	669	50	,	,	PUNCT
ftr-390	669	51	identified	identify	VERB
ftr-390	669	52	as	as	ADP
ftr-390	669	53	such	such	ADJ
ftr-390	669	54	by	by	ADP
ftr-390	669	55	the	the	DET
ftr-390	669	56	european	european	ADJ
ftr-390	669	57	commission.1	commission.1	ADV
ftr-390	669	58	9	9	NUM
ftr-390	669	59	harmful	harmful	ADJ
ftr-390	669	60	tax	tax	NOUN
ftr-390	669	61	measures	measure	NOUN
ftr-390	669	62	include	include	VERB
ftr-390	669	63	offering	offer	VERB
ftr-390	669	64	outside	outside	ADP
ftr-390	669	65	investors	investor	NOUN
ftr-390	669	66	lower	low	ADJ
ftr-390	669	67	tax	tax	NOUN
ftr-390	669	68	rates	rate	NOUN
ftr-390	669	69	than	than	ADP
ftr-390	669	70	those	those	PRON
ftr-390	669	71	generally	generally	ADV
ftr-390	669	72	available	available	ADJ
ftr-390	669	73	to	to	ADP
ftr-390	669	74	residents	resident	NOUN
ftr-390	669	75	of	of	ADP
ftr-390	669	76	the	the	DET
ftr-390	669	77	host	host	NOUN
ftr-390	669	78	country	country	NOUN
ftr-390	669	79	,	,	PUNCT
ftr-390	669	80	granting	grant	VERB
ftr-390	669	81	tax	tax	NOUN
ftr-390	669	82	benefits	benefit	NOUN
ftr-390	669	83	to	to	ADP
ftr-390	669	84	nonresidents	nonresident	NOUN
ftr-390	669	85	who	who	PRON
ftr-390	669	86	have	have	VERB
ftr-390	669	87	no	no	DET
ftr-390	669	88	real	real	ADJ
ftr-390	669	89	economic	economic	ADJ
ftr-390	669	90	activity	activity	NOUN
ftr-390	669	91	in	in	ADP
ftr-390	669	92	the	the	DET
ftr-390	669	93	host	host	NOUN
ftr-390	669	94	state	state	NOUN
ftr-390	669	95	,	,	PUNCT
ftr-390	669	96	departures	departure	NOUN
ftr-390	669	97	from	from	ADP
ftr-390	669	98	the	the	DET
ftr-390	669	99	oecd	oecd	PROPN
ftr-390	669	100	transfer	transfer	NOUN
ftr-390	669	101	pricing	pricing	NOUN
ftr-390	669	102	guidelines	guideline	NOUN
ftr-390	669	103	,	,	PUNCT
ftr-390	669	104	and	and	CCONJ
ftr-390	669	105	lack	lack	NOUN
ftr-390	669	106	of	of	ADP
ftr-390	669	107	transparency	transparency	NOUN
ftr-390	669	108	in	in	ADP
ftr-390	669	109	the	the	DET
ftr-390	669	110	tax	tax	NOUN
ftr-390	669	111	system	system	NOUN
ftr-390	669	112	.	.	PUNCT
ftr-390	670	1	the	the	DET
ftr-390	670	2	code	code	NOUN
ftr-390	670	3	of	of	ADP
ftr-390	670	4	conduct	conduct	NOUN
ftr-390	670	5	is	be	AUX
ftr-390	670	6	not	not	PART
ftr-390	670	7	legally	legally	ADV
ftr-390	670	8	binding	bind	VERB
ftr-390	670	9	on	on	ADP
ftr-390	670	10	the	the	DET
ftr-390	670	11	member	member	NOUN
ftr-390	670	12	states	state	NOUN
ftr-390	670	13	,	,	PUNCT
ftr-390	670	14	but	but	CCONJ
ftr-390	670	15	rather	rather	ADV
ftr-390	670	16	represents	represent	VERB
ftr-390	670	17	a	a	DET
ftr-390	670	18	political	political	ADJ
ftr-390	670	19	commitment	commitment	NOUN
ftr-390	670	20	among	among	ADP
ftr-390	670	21	the	the	DET
ftr-390	670	22	states	state	NOUN
ftr-390	670	23	to	to	PART
ftr-390	670	24	refrain	refrain	VERB
ftr-390	670	25	from	from	ADP
ftr-390	670	26	engaging	engage	VERB
ftr-390	670	27	in	in	ADP
ftr-390	670	28	harmful	harmful	ADJ
ftr-390	670	29	tax	tax	NOUN
ftr-390	670	30	competition	competition	NOUN
ftr-390	670	31	.	.	PUNCT
ftr-390	671	1	iii	iii	X
ftr-390	671	2	.	.	PROPN
ftr-390	671	3	conclusion	conclusion	PROPN
ftr-390	671	4	george	george	PROPN
ftr-390	671	5	washington	washington	PROPN
ftr-390	671	6	's	's	PART
ftr-390	671	7	particular	particular	ADJ
ftr-390	671	8	vision	vision	NOUN
ftr-390	671	9	of	of	ADP
ftr-390	671	10	a	a	DET
ftr-390	671	11	united	united	ADJ
ftr-390	671	12	states	state	NOUN
ftr-390	671	13	of	of	ADP
ftr-390	671	14	europe	europe	PROPN
ftr-390	671	15	similar	similar	ADJ
ftr-390	671	16	to	to	ADP
ftr-390	671	17	the	the	DET
ftr-390	671	18	united	united	PROPN
ftr-390	671	19	states	states	PROPN
ftr-390	671	20	of	of	ADP
ftr-390	671	21	america	america	PROPN
ftr-390	671	22	that	that	PRON
ftr-390	671	23	would	would	AUX
ftr-390	671	24	legislate	legislate	VERB
ftr-390	671	25	for	for	SCONJ
ftr-390	671	26	all	all	DET
ftr-390	671	27	the	the	DET
ftr-390	671	28	nationalities	nationality	NOUN
ftr-390	671	29	of	of	ADP
ftr-390	671	30	europe	europe	PROPN
ftr-390	671	31	has	have	AUX
ftr-390	671	32	not	not	PART
ftr-390	671	33	come	come	VERB
ftr-390	671	34	to	to	PART
ftr-390	671	35	pass	pass	VERB
ftr-390	671	36	.	.	PUNCT
ftr-390	672	1	however	however	ADV
ftr-390	672	2	,	,	PUNCT
ftr-390	672	3	while	while	SCONJ
ftr-390	672	4	it	it	PRON
ftr-390	672	5	is	be	AUX
ftr-390	672	6	important	important	ADJ
ftr-390	672	7	to	to	PART
ftr-390	672	8	be	be	AUX
ftr-390	672	9	mindful	mindful	ADJ
ftr-390	672	10	of	of	ADP
ftr-390	672	11	the	the	DET
ftr-390	672	12	vast	vast	ADJ
ftr-390	672	13	differences	difference	NOUN
ftr-390	672	14	in	in	ADP
ftr-390	672	15	both	both	PRON
ftr-390	672	16	government	government	NOUN
ftr-390	672	17	structure	structure	NOUN
ftr-390	672	18	and	and	CCONJ
ftr-390	672	19	fiscal	fiscal	ADJ
ftr-390	672	20	systems	system	NOUN
ftr-390	672	21	in	in	ADP
ftr-390	672	22	the	the	DET
ftr-390	672	23	united	united	PROPN
ftr-390	672	24	states	states	PROPN
ftr-390	672	25	and	and	CCONJ
ftr-390	672	26	the	the	DET
ftr-390	672	27	european	european	PROPN
ftr-390	672	28	union	union	PROPN
ftr-390	672	29	,	,	PUNCT
ftr-390	672	30	a	a	DET
ftr-390	672	31	tour	tour	NOUN
ftr-390	672	32	of	of	ADP
ftr-390	672	33	some	some	PRON
ftr-390	672	34	of	of	ADP
ftr-390	672	35	the	the	DET
ftr-390	672	36	tax	tax	NOUN
ftr-390	672	37	problems	problem	NOUN
ftr-390	672	38	common	common	ADJ
ftr-390	672	39	to	to	ADP
ftr-390	672	40	both	both	DET
ftr-390	672	41	jurisdictions	jurisdiction	NOUN
ftr-390	672	42	suggests	suggest	VERB
ftr-390	672	43	that	that	SCONJ
ftr-390	672	44	tax	tax	NOUN
ftr-390	672	45	policy	policy	NOUN
ftr-390	672	46	-	-	PUNCT
ftr-390	672	47	makers	maker	NOUN
ftr-390	672	48	in	in	ADP
ftr-390	672	49	each	each	DET
ftr-390	672	50	jurisdiction	jurisdiction	NOUN
ftr-390	672	51	may	may	AUX
ftr-390	672	52	benefit	benefit	VERB
ftr-390	672	53	from	from	ADP
ftr-390	672	54	examining	examine	VERB
ftr-390	672	55	approaches	approach	NOUN
ftr-390	672	56	taken	take	VERB
ftr-390	672	57	in	in	ADP
ftr-390	672	58	the	the	DET
ftr-390	672	59	other	other	ADJ
ftr-390	672	60	.	.	PUNCT
ftr-390	673	1	in	in	ADP
ftr-390	673	2	particular	particular	ADJ
ftr-390	673	3	,	,	PUNCT
ftr-390	673	4	the	the	DET
ftr-390	673	5	nature	nature	NOUN
ftr-390	673	6	of	of	ADP
ftr-390	673	7	the	the	DET
ftr-390	673	8	debates	debate	NOUN
ftr-390	673	9	in	in	ADP
ftr-390	673	10	europe	europe	PROPN
ftr-390	673	11	and	and	CCONJ
ftr-390	673	12	the	the	DET
ftr-390	673	13	united	united	PROPN
ftr-390	673	14	states	states	PROPN
ftr-390	673	15	over	over	ADP
ftr-390	673	16	the	the	DET
ftr-390	673	17	future	future	NOUN
ftr-390	673	18	of	of	ADP
ftr-390	673	19	state	state	NOUN
ftr-390	673	20	taxation	taxation	NOUN
ftr-390	673	21	are	be	AUX
ftr-390	673	22	similar	similar	ADJ
ftr-390	673	23	in	in	SCONJ
ftr-390	673	24	that	that	SCONJ
ftr-390	673	25	they	they	PRON
ftr-390	673	26	acknowledge	acknowledge	VERB
ftr-390	673	27	a	a	DET
ftr-390	673	28	tension	tension	NOUN
ftr-390	673	29	between	between	ADP
ftr-390	673	30	the	the	DET
ftr-390	673	31	benefits	benefit	NOUN
ftr-390	673	32	of	of	ADP
ftr-390	673	33	greater	great	ADJ
ftr-390	673	34	tax	tax	NOUN
ftr-390	673	35	harmonization	harmonization	NOUN
ftr-390	673	36	,	,	PUNCT
ftr-390	673	37	including	include	VERB
ftr-390	673	38	efficiency	efficiency	NOUN
ftr-390	673	39	,	,	PUNCT
ftr-390	673	40	simplicity	simplicity	NOUN
ftr-390	673	41	and	and	CCONJ
ftr-390	673	42	reducing	reduce	VERB
ftr-390	673	43	opportunities	opportunity	NOUN
ftr-390	673	44	for	for	ADP
ftr-390	673	45	tax	tax	NOUN
ftr-390	673	46	avoidance	avoidance	NOUN
ftr-390	673	47	,	,	PUNCT
ftr-390	673	48	and	and	CCONJ
ftr-390	673	49	the	the	DET
ftr-390	673	50	benefits	benefit	NOUN
ftr-390	673	51	of	of	ADP
ftr-390	673	52	state	state	NOUN
ftr-390	673	53	tax	tax	NOUN
ftr-390	673	54	autonomy	autonomy	NOUN
ftr-390	673	55	,	,	PUNCT
ftr-390	673	56	including	include	VERB
ftr-390	673	57	flexibility	flexibility	NOUN
ftr-390	673	58	,	,	PUNCT
ftr-390	673	59	responsiveness	responsiveness	NOUN
ftr-390	673	60	,	,	PUNCT
ftr-390	673	61	experimentation	experimentation	NOUN
ftr-390	673	62	,	,	PUNCT
ftr-390	673	63	and	and	CCONJ
ftr-390	673	64	fiscal	fiscal	ADJ
ftr-390	673	65	discipline	discipline	NOUN
ftr-390	673	66	.	.	PUNCT
ftr-390	674	1	129	129	NUM
ftr-390	674	2	.	.	PUNCT
ftr-390	675	1	see	see	VERB
ftr-390	675	2	communication	communication	NOUN
ftr-390	675	3	from	from	ADP
ftr-390	675	4	the	the	DET
ftr-390	675	5	commission	commission	NOUN
ftr-390	675	6	to	to	ADP
ftr-390	675	7	the	the	DET
ftr-390	675	8	council	council	NOUN
ftr-390	675	9	and	and	CCONJ
ftr-390	675	10	the	the	DET
ftr-390	675	11	european	european	ADJ
ftr-390	675	12	parliament	parliament	PROPN
ftr-390	675	13	:	:	PUNCT
ftr-390	675	14	a	a	DET
ftr-390	675	15	package	package	NOUN
ftr-390	675	16	to	to	PART
ftr-390	675	17	combat	combat	VERB
ftr-390	675	18	harmful	harmful	ADJ
ftr-390	675	19	tax	tax	NOUN
ftr-390	675	20	competition	competition	NOUN
ftr-390	675	21	in	in	ADP
ftr-390	675	22	the	the	DET
ftr-390	675	23	european	european	PROPN
ftr-390	675	24	union	union	PROPN
ftr-390	675	25	,	,	PUNCT
ftr-390	675	26	com	com	NOUN
ftr-390	675	27	(	(	PUNCT
ftr-390	675	28	1997	1997	NUM
ftr-390	675	29	)	)	PUNCT
ftr-390	675	30	564	564	NUM
ftr-390	675	31	final	final	ADJ
ftr-390	675	32	(	(	PUNCT
ftr-390	675	33	may	may	PROPN
ftr-390	675	34	11	11	NUM
ftr-390	675	35	,	,	PUNCT
ftr-390	675	36	1997	1997	NUM
ftr-390	675	37	)	)	PUNCT
ftr-390	675	38	.	.	PUNCT
ftr-390	676	1	see	see	VERB
ftr-390	676	2	also	also	ADV
ftr-390	676	3	conclusions	conclusion	NOUN
ftr-390	676	4	of	of	ADP
ftr-390	676	5	the	the	DET
ftr-390	676	6	ecofin	ecofin	PROPN
ftr-390	676	7	council	council	PROPN
ftr-390	676	8	meeting	meeting	NOUN
ftr-390	676	9	,	,	PUNCT
ftr-390	676	10	1998	1998	NUM
ftr-390	676	11	o.j	o.j	PROPN
ftr-390	676	12	.	.	PUNCT
ftr-390	677	1	(	(	PUNCT
ftr-390	677	2	c	c	NOUN
ftr-390	677	3	2	2	NUM
ftr-390	677	4	)	)	PUNCT
ftr-390	677	5	1	1	NUM
ftr-390	677	6	;	;	PUNCT
ftr-390	677	7	commission	commission	NOUN
ftr-390	677	8	notice	notice	NOUN
ftr-390	677	9	on	on	ADP
ftr-390	677	10	the	the	DET
ftr-390	677	11	application	application	NOUN
ftr-390	677	12	of	of	ADP
ftr-390	677	13	state	state	NOUN
ftr-390	677	14	aid	aid	NOUN
ftr-390	677	15	rules	rule	NOUN
ftr-390	677	16	to	to	ADP
ftr-390	677	17	measures	measure	NOUN
ftr-390	677	18	relating	relate	VERB
ftr-390	677	19	to	to	ADP
ftr-390	677	20	direct	direct	ADJ
ftr-390	677	21	business	business	NOUN
ftr-390	677	22	taxation	taxation	NOUN
ftr-390	677	23	,	,	PUNCT
ftr-390	677	24	1998	1998	NUM
ftr-390	677	25	o.j	o.j	PROPN
ftr-390	677	26	.	.	PUNCT
ftr-390	678	1	(	(	PUNCT
ftr-390	678	2	c	c	NOUN
ftr-390	678	3	384	384	NUM
ftr-390	678	4	)	)	PUNCT
ftr-390	678	5	3	3	NUM
ftr-390	678	6	.	.	PUNCT
ftr-390	679	1	[	[	X
ftr-390	679	2	vol	vol	NOUN
ftr-390	679	3	.	.	NOUN
ftr-390	679	4	8:7	8:7	NUM