id	sid	tid	token	lemma	pos
ftr-424	1	1	florida	florida	PROPN
ftr-424	1	2	tax	tax	NOUN
ftr-424	1	3	review	review	NOUN
ftr-424	1	4	volume	volume	NOUN
ftr-424	1	5	6	6	NUM
ftr-424	1	6	2004	2004	NUM
ftr-424	1	7	number	number	NOUN
ftr-424	1	8	9	9	NUM
ftr-424	1	9	congress	congress	PROPN
ftr-424	1	10	fiddles	fiddle	VERB
ftr-424	1	11	while	while	SCONJ
ftr-424	1	12	middle	middle	PROPN
ftr-424	1	13	america	america	PROPN
ftr-424	1	14	burns	burn	VERB
ftr-424	1	15	:	:	PUNCT
ftr-424	1	16	amending	amend	VERB
ftr-424	1	17	the	the	DET
ftr-424	1	18	amt	amt	PROPN
ftr-424	1	19	(	(	PUNCT
ftr-424	1	20	and	and	CCONJ
ftr-424	1	21	regular	regular	ADJ
ftr-424	1	22	tax	tax	NOUN
ftr-424	1	23	)	)	PUNCT
ftr-424	1	24	linda	linda	PROPN
ftr-424	1	25	m	m	PROPN
ftr-424	1	26	bealet	bealet	PROPN
ftr-424	1	27	i.	i.	PROPN
ftr-424	1	28	introduction	introduction	NOUN
ftr-424	1	29	..........................................	..........................................	PUNCT
ftr-424	2	1	813	813	NUM
ftr-424	2	2	ii	ii	NOUN
ftr-424	2	3	.	.	PUNCT
ftr-424	2	4	normative	normative	ADJ
ftr-424	2	5	principles	principle	NOUN
ftr-424	2	6	:	:	PUNCT
ftr-424	2	7	coherence	coherence	NOUN
ftr-424	2	8	and	and	CCONJ
ftr-424	2	9	distributive	distributive	ADJ
ftr-424	2	10	justice	justice	NOUN
ftr-424	2	11	...................................	...................................	PUNCT
ftr-424	2	12	817	817	NUM
ftr-424	2	13	iii	iii	NOUN
ftr-424	2	14	.	.	PUNCT
ftr-424	2	15	tax	tax	NOUN
ftr-424	2	16	cuts	cut	NOUN
ftr-424	2	17	,	,	PUNCT
ftr-424	2	18	the	the	DET
ftr-424	2	19	federal	federal	ADJ
ftr-424	2	20	budget	budget	NOUN
ftr-424	2	21	,	,	PUNCT
ftr-424	2	22	and	and	CCONJ
ftr-424	2	23	amt	amt	PROPN
ftr-424	2	24	applicability	applicability	NOUN
ftr-424	2	25	...	...	PUNCT
ftr-424	2	26	825	825	NUM
ftr-424	2	27	a.	a.	NOUN
ftr-424	2	28	overall	overall	ADJ
ftr-424	2	29	federal	federal	ADJ
ftr-424	2	30	tax	tax	NOUN
ftr-424	2	31	system	system	NOUN
ftr-424	2	32	progressivity	progressivity	NOUN
ftr-424	2	33	...............	...............	PUNCT
ftr-424	2	34	829	829	NUM
ftr-424	2	35	b.	b.	PROPN
ftr-424	2	36	federal	federal	ADJ
ftr-424	2	37	debt	debt	NOUN
ftr-424	2	38	and	and	CCONJ
ftr-424	2	39	deficit	deficit	NOUN
ftr-424	2	40	growth	growth	NOUN
ftr-424	2	41	......................	......................	PUNCT
ftr-424	2	42	838	838	NUM
ftr-424	2	43	c.	c.	NOUN
ftr-424	2	44	expanding	expand	VERB
ftr-424	2	45	scope	scope	NOUN
ftr-424	2	46	of	of	ADP
ftr-424	2	47	the	the	DET
ftr-424	2	48	amt	amt	PROPN
ftr-424	2	49	.........................	.........................	PUNCT
ftr-424	2	50	842	842	NUM
ftr-424	2	51	iv	iv	NUM
ftr-424	2	52	.	.	PUNCT
ftr-424	2	53	amt	amt	PROPN
ftr-424	2	54	repeal	repeal	NOUN
ftr-424	2	55	or	or	CCONJ
ftr-424	2	56	reform	reform	NOUN
ftr-424	2	57	?	?	PUNCT
ftr-424	2	58	.	.	PUNCT
ftr-424	2	59	..	..	PUNCT
ftr-424	2	60	.	.	PUNCT
ftr-424	2	61	.	.	PUNCT
ftr-424	2	62	.	.	PUNCT
ftr-424	2	63	.	.	PUNCT
ftr-424	2	64	..	..	PUNCT
ftr-424	2	65	.	.	PUNCT
ftr-424	2	66	.	.	PUNCT
ftr-424	2	67	..	..	PUNCT
ftr-424	2	68	.	.	PUNCT
ftr-424	2	69	..	..	PUNCT
ftr-424	2	70	.	.	PUNCT
ftr-424	2	71	..	..	PUNCT
ftr-424	2	72	.	.	PUNCT
ftr-424	2	73	.	.	PUNCT
ftr-424	2	74	..	..	PUNCT
ftr-424	2	75	.	.	PUNCT
ftr-424	2	76	..	..	PUNCT
ftr-424	2	77	.	.	PUNCT
ftr-424	2	78	..	..	PUNCT
ftr-424	2	79	.	.	PUNCT
ftr-424	3	1	..	..	PUNCT
ftr-424	4	1	847	847	NUM
ftr-424	4	2	a.	a.	NOUN
ftr-424	4	3	downward	downward	ADJ
ftr-424	4	4	creep	creep	PROPN
ftr-424	4	5	..................................	..................................	PUNCT
ftr-424	4	6	848	848	NUM
ftr-424	4	7	b.	b.	PROPN
ftr-424	4	8	transparency	transparency	NOUN
ftr-424	4	9	.....................................	.....................................	PUNCT
ftr-424	4	10	852	852	NUM
ftr-424	4	11	c.	c.	NOUN
ftr-424	4	12	complexity	complexity	NOUN
ftr-424	4	13	.......................................	.......................................	PUNCT
ftr-424	4	14	854	854	NUM
ftr-424	4	15	d	d	NOUN
ftr-424	4	16	.	.	PUNCT
ftr-424	5	1	consistency	consistency	NOUN
ftr-424	5	2	.......................................	.......................................	PUNCT
ftr-424	5	3	858	858	NUM
ftr-424	5	4	1	1	NUM
ftr-424	5	5	.	.	PUNCT
ftr-424	6	1	"	"	PUNCT
ftr-424	6	2	ability	ability	NOUN
ftr-424	6	3	to	to	PART
ftr-424	6	4	pay	pay	VERB
ftr-424	6	5	"	"	PUNCT
ftr-424	6	6	deductions	deduction	NOUN
ftr-424	6	7	and	and	CCONJ
ftr-424	6	8	exemptions	exemption	NOUN
ftr-424	6	9	......	......	PUNCT
ftr-424	7	1	858	858	NUM
ftr-424	7	2	2	2	NUM
ftr-424	7	3	.	.	PUNCT
ftr-424	7	4	state	state	NOUN
ftr-424	7	5	and	and	CCONJ
ftr-424	7	6	local	local	ADJ
ftr-424	7	7	taxes	taxis	NOUN
ftr-424	7	8	........................	........................	PUNCT
ftr-424	7	9	861	861	NUM
ftr-424	7	10	3	3	X
ftr-424	7	11	.	.	PUNCT
ftr-424	7	12	medical	medical	ADJ
ftr-424	7	13	expenses	expense	NOUN
ftr-424	7	14	............................	............................	PUNCT
ftr-424	7	15	867	867	NUM
ftr-424	7	16	e.	e.	PROPN
ftr-424	7	17	accidental	accidental	PROPN
ftr-424	7	18	taxpayers	taxpayer	NOUN
ftr-424	7	19	...............................	...............................	PUNCT
ftr-424	7	20	869	869	NUM
ftr-424	7	21	1	1	NUM
ftr-424	7	22	.	.	PUNCT
ftr-424	7	23	incentive	incentive	NOUN
ftr-424	7	24	stock	stock	NOUN
ftr-424	7	25	options	option	NOUN
ftr-424	7	26	.......................	.......................	PUNCT
ftr-424	7	27	869	869	NUM
ftr-424	7	28	2	2	NUM
ftr-424	7	29	.	.	PUNCT
ftr-424	7	30	contingent	contingent	NOUN
ftr-424	7	31	attorney	attorney	NOUN
ftr-424	7	32	fees	fee	NOUN
ftr-424	7	33	......................	......................	PUNCT
ftr-424	8	1	873	873	NUM
ftr-424	8	2	v.	v.	ADP
ftr-424	8	3	proposals	proposal	NOUN
ftr-424	8	4	for	for	ADP
ftr-424	8	5	amt	amt	PROPN
ftr-424	8	6	reform	reform	NOUN
ftr-424	8	7	............................	............................	PUNCT
ftr-424	9	1	877	877	NUM
ftr-424	9	2	a.	a.	NOUN
ftr-424	9	3	amend	amend	VERB
ftr-424	9	4	the	the	DET
ftr-424	9	5	am	am	NOUN
ftr-424	9	6	t	t	X
ftr-424	9	7	...................................	...................................	PUNCT
ftr-424	9	8	877	877	NUM
ftr-424	9	9	1	1	NUM
ftr-424	9	10	.	.	PUNCT
ftr-424	10	1	institution	institution	NOUN
ftr-424	10	2	of	of	ADP
ftr-424	10	3	gross	gross	ADJ
ftr-424	10	4	income	income	NOUN
ftr-424	10	5	threshold	threshold	NOUN
ftr-424	10	6	............	............	PUNCT
ftr-424	10	7	878	878	NUM
ftr-424	10	8	2	2	NUM
ftr-424	10	9	.	.	PUNCT
ftr-424	10	10	treatment	treatment	NOUN
ftr-424	10	11	of	of	ADP
ftr-424	10	12	"	"	PUNCT
ftr-424	10	13	ability	ability	NOUN
ftr-424	10	14	to	to	PART
ftr-424	10	15	pay	pay	VERB
ftr-424	10	16	"	"	PUNCT
ftr-424	10	17	deductions	deduction	NOUN
ftr-424	10	18	and	and	CCONJ
ftr-424	10	19	exemptions	exemption	NOUN
ftr-424	10	20	.................................	.................................	PUNCT
ftr-424	11	1	879	879	NUM
ftr-424	11	2	3	3	NUM
ftr-424	11	3	.	.	PUNCT
ftr-424	11	4	indexation	indexation	NOUN
ftr-424	11	5	ofamt	ofamt	VERB
ftr-424	11	6	parameters	parameter	NOUN
ftr-424	11	7	.................	.................	PUNCT
ftr-424	11	8	882	882	NUM
ftr-424	11	9	4	4	NUM
ftr-424	11	10	.	.	PUNCT
ftr-424	11	11	harmonization	harmonization	NOUN
ftr-424	11	12	of	of	ADP
ftr-424	11	13	medical	medical	ADJ
ftr-424	11	14	expense	expense	NOUN
ftr-424	11	15	deduction	deduction	NOUN
ftr-424	11	16	.....	.....	PUNCT
ftr-424	11	17	882	882	NUM
ftr-424	11	18	t	t	NOUN
ftr-424	11	19	associate	associate	NOUN
ftr-424	11	20	professor	professor	NOUN
ftr-424	11	21	,	,	PUNCT
ftr-424	11	22	university	university	PROPN
ftr-424	11	23	of	of	ADP
ftr-424	11	24	illinois	illinois	PROPN
ftr-424	11	25	college	college	PROPN
ftr-424	11	26	of	of	ADP
ftr-424	11	27	law	law	NOUN
ftr-424	11	28	.	.	PUNCT
ftr-424	12	1	this	this	DET
ftr-424	12	2	article	article	NOUN
ftr-424	12	3	is	be	AUX
ftr-424	12	4	an	an	DET
ftr-424	12	5	expansion	expansion	NOUN
ftr-424	12	6	and	and	CCONJ
ftr-424	12	7	further	further	ADJ
ftr-424	12	8	development	development	NOUN
ftr-424	12	9	of	of	ADP
ftr-424	12	10	ideas	idea	NOUN
ftr-424	12	11	first	first	ADV
ftr-424	12	12	presented	present	VERB
ftr-424	12	13	at	at	ADP
ftr-424	12	14	the	the	DET
ftr-424	12	15	aba	aba	PROPN
ftr-424	12	16	tax	tax	NOUN
ftr-424	12	17	section	section	NOUN
ftr-424	12	18	's	's	PART
ftr-424	12	19	may	may	PROPN
ftr-424	12	20	2004	2004	NUM
ftr-424	12	21	individual	individual	ADJ
ftr-424	12	22	amt	amt	PROPN
ftr-424	12	23	panel	panel	NOUN
ftr-424	12	24	in	in	ADP
ftr-424	12	25	washington	washington	PROPN
ftr-424	12	26	,	,	PUNCT
ftr-424	12	27	d.c	d.c	PROPN
ftr-424	12	28	.	.	PUNCT
ftr-424	13	1	i	i	PRON
ftr-424	13	2	am	be	AUX
ftr-424	13	3	especially	especially	ADV
ftr-424	13	4	grateful	grateful	ADJ
ftr-424	13	5	to	to	ADP
ftr-424	13	6	john	john	PROPN
ftr-424	13	7	colombo	colombo	PROPN
ftr-424	13	8	,	,	PUNCT
ftr-424	13	9	richard	richard	PROPN
ftr-424	13	10	kaplan	kaplan	PROPN
ftr-424	13	11	,	,	PUNCT
ftr-424	13	12	roberta	roberta	PROPN
ftr-424	13	13	mann	mann	PROPN
ftr-424	13	14	,	,	PUNCT
ftr-424	13	15	and	and	CCONJ
ftr-424	13	16	gail	gail	PROPN
ftr-424	13	17	richmond	richmond	PROPN
ftr-424	13	18	for	for	ADP
ftr-424	13	19	their	their	PRON
ftr-424	13	20	helpful	helpful	ADJ
ftr-424	13	21	comments	comment	NOUN
ftr-424	13	22	and	and	CCONJ
ftr-424	13	23	suggestions	suggestion	NOUN
ftr-424	13	24	.	.	PUNCT
ftr-424	14	1	i	i	PRON
ftr-424	14	2	would	would	AUX
ftr-424	14	3	also	also	ADV
ftr-424	14	4	like	like	VERB
ftr-424	14	5	to	to	PART
ftr-424	14	6	thank	thank	VERB
ftr-424	14	7	zachary	zachary	PROPN
ftr-424	14	8	christensen	christensen	PROPN
ftr-424	14	9	,	,	PUNCT
ftr-424	14	10	university	university	PROPN
ftr-424	14	11	of	of	ADP
ftr-424	14	12	illinois	illinois	PROPN
ftr-424	14	13	college	college	PROPN
ftr-424	14	14	of	of	ADP
ftr-424	14	15	law	law	NOUN
ftr-424	14	16	class	class	NOUN
ftr-424	14	17	of	of	ADP
ftr-424	14	18	2005	2005	NUM
ftr-424	14	19	,	,	PUNCT
ftr-424	14	20	for	for	ADP
ftr-424	14	21	his	his	PRON
ftr-424	14	22	helpful	helpful	ADJ
ftr-424	14	23	research	research	NOUN
ftr-424	14	24	assistance	assistance	NOUN
ftr-424	14	25	.	.	PUNCT
ftr-424	15	1	any	any	DET
ftr-424	15	2	errors	error	NOUN
ftr-424	15	3	or	or	CCONJ
ftr-424	15	4	omissions	omission	NOUN
ftr-424	15	5	,	,	PUNCT
ftr-424	15	6	of	of	ADP
ftr-424	15	7	course	course	NOUN
ftr-424	15	8	,	,	PUNCT
ftr-424	15	9	are	be	AUX
ftr-424	15	10	my	my	PRON
ftr-424	15	11	own	own	ADJ
ftr-424	15	12	responsibility	responsibility	NOUN
ftr-424	15	13	.	.	PUNCT
ftr-424	16	1	811	811	NUM
ftr-424	16	2	812	812	NUM
ftr-424	16	3	florida	florida	PROPN
ftr-424	16	4	tax	tax	NOUN
ftr-424	16	5	review	review	NOUN
ftr-424	17	1	[	[	X
ftr-424	17	2	vol	vol	NOUN
ftr-424	17	3	.	.	PUNCT
ftr-424	17	4	6:9	6:9	NUM
ftr-424	17	5	5	5	NUM
ftr-424	17	6	.	.	PUNCT
ftr-424	17	7	retention	retention	NOUN
ftr-424	17	8	of	of	ADP
ftr-424	17	9	excess	excess	ADJ
ftr-424	17	10	state	state	NOUN
ftr-424	17	11	taxes	taxis	NOUN
ftr-424	17	12	preference	preference	NOUN
ftr-424	17	13	........	........	PUNCT
ftr-424	17	14	883	883	NUM
ftr-424	17	15	6	6	NUM
ftr-424	17	16	.	.	PUNCT
ftr-424	18	1	recalculation	recalculation	NOUN
ftr-424	18	2	of	of	ADP
ftr-424	18	3	gain	gain	NOUN
ftr-424	18	4	on	on	ADP
ftr-424	18	5	incentive	incentive	NOUN
ftr-424	18	6	stock	stock	NOUN
ftr-424	18	7	options	option	NOUN
ftr-424	18	8	...	...	PUNCT
ftr-424	18	9	883	883	NUM
ftr-424	18	10	7	7	NUM
ftr-424	18	11	.	.	PUNCT
ftr-424	19	1	addition	addition	NOUN
ftr-424	19	2	of	of	ADP
ftr-424	19	3	new	new	ADJ
ftr-424	19	4	a	a	DET
ftr-424	19	5	mt	mt	PROPN
ftr-424	19	6	preferences	preference	NOUN
ftr-424	19	7	...............	...............	PUNCT
ftr-424	19	8	885	885	NUM
ftr-424	19	9	a.	a.	NOUN
ftr-424	19	10	untaxed	untaxed	ADJ
ftr-424	19	11	appreciation	appreciation	NOUN
ftr-424	19	12	of	of	ADP
ftr-424	19	13	charitable	charitable	ADJ
ftr-424	19	14	contributions	contribution	NOUN
ftr-424	19	15	.........................	.........................	PUNCT
ftr-424	19	16	885	885	NUM
ftr-424	19	17	b.	b.	PROPN
ftr-424	19	18	preferential	preferential	ADJ
ftr-424	19	19	capital	capital	NOUN
ftr-424	19	20	gain	gain	NOUN
ftr-424	19	21	rates	rate	NOUN
ftr-424	19	22	..........	..........	PUNCT
ftr-424	20	1	891	891	NUM
ftr-424	20	2	b.	b.	NOUN
ftr-424	20	3	harmonize	harmonize	VERB
ftr-424	20	4	the	the	DET
ftr-424	20	5	amt	amt	PROPN
ftr-424	20	6	and	and	CCONJ
ftr-424	20	7	regular	regular	ADJ
ftr-424	20	8	tax	tax	NOUN
ftr-424	20	9	systems	system	NOUN
ftr-424	20	10	..................	..................	PUNCT
ftr-424	20	11	894	894	NUM
ftr-424	20	12	1	1	NUM
ftr-424	20	13	.	.	PUNCT
ftr-424	20	14	indexed	index	VERB
ftr-424	20	15	phaseouts	phaseout	NOUN
ftr-424	20	16	for	for	ADP
ftr-424	20	17	exemptions	exemption	NOUN
ftr-424	20	18	and	and	CCONJ
ftr-424	20	19	itemized	itemize	VERB
ftr-424	20	20	deductions	deduction	NOUN
ftr-424	20	21	.	.	PUNCT
ftr-424	21	1	894	894	NUM
ftr-424	21	2	2	2	NUM
ftr-424	21	3	.	.	PUNCT
ftr-424	21	4	above	above	ADP
ftr-424	21	5	-	-	PUNCT
ftr-424	21	6	the	the	DET
ftr-424	21	7	-	-	PUNCT
ftr-424	21	8	line	line	NOUN
ftr-424	21	9	deductions	deduction	NOUN
ftr-424	21	10	for	for	ADP
ftr-424	21	11	contingent	contingent	NOUN
ftr-424	21	12	attorney	attorney	NOUN
ftr-424	21	13	's	's	PART
ftr-424	21	14	fees	fee	NOUN
ftr-424	21	15	..	..	PUNCT
ftr-424	21	16	894	894	NUM
ftr-424	21	17	3	3	NUM
ftr-424	21	18	.	.	PUNCT
ftr-424	21	19	additional	additional	ADJ
ftr-424	21	20	harmonizing	harmonize	VERB
ftr-424	21	21	changes	change	NOUN
ftr-424	21	22	......................	......................	PUNCT
ftr-424	21	23	895	895	NUM
ftr-424	21	24	4	4	NUM
ftr-424	21	25	.	.	PUNCT
ftr-424	21	26	2001	2001	NUM
ftr-424	21	27	-	-	SYM
ftr-424	21	28	2003	2003	NUM
ftr-424	21	29	tax	tax	NOUN
ftr-424	21	30	cuts	cut	NOUN
ftr-424	21	31	sunsets	sunset	NOUN
ftr-424	21	32	..........................	..........................	PUNCT
ftr-424	21	33	896	896	NUM
ftr-424	21	34	vi	vi	NOUN
ftr-424	21	35	.	.	PUNCT
ftr-424	21	36	conclusion	conclusion	NOUN
ftr-424	21	37	...........................................	...........................................	PUNCT
ftr-424	21	38	896	896	NUM
ftr-424	21	39	congress	congress	PROPN
ftr-424	21	40	fiddles	fiddle	VERB
ftr-424	21	41	while	while	SCONJ
ftr-424	21	42	middle	middle	PROPN
ftr-424	21	43	america	america	PROPN
ftr-424	21	44	burns	burn	VERB
ftr-424	21	45	[	[	X
ftr-424	21	46	l]aws	l]aw	NOUN
ftr-424	21	47	and	and	CCONJ
ftr-424	21	48	institutions	institution	NOUN
ftr-424	21	49	no	no	ADV
ftr-424	21	50	matter	matter	ADV
ftr-424	21	51	how	how	SCONJ
ftr-424	21	52	efficient	efficient	ADJ
ftr-424	21	53	and	and	CCONJ
ftr-424	21	54	wellarranged	wellarrange	VERB
ftr-424	21	55	must	must	AUX
ftr-424	21	56	be	be	AUX
ftr-424	21	57	reformed	reform	VERB
ftr-424	21	58	or	or	CCONJ
ftr-424	21	59	abolished	abolish	VERB
ftr-424	21	60	if	if	SCONJ
ftr-424	21	61	they	they	PRON
ftr-424	21	62	are	be	AUX
ftr-424	21	63	unjust.t	unjust.t	X
ftr-424	21	64	i.	i.	PROPN
ftr-424	21	65	introduction	introduction	NOUN
ftr-424	21	66	the	the	DET
ftr-424	21	67	emperor	emperor	NOUN
ftr-424	21	68	nero	nero	PROPN
ftr-424	21	69	is	be	AUX
ftr-424	21	70	said	say	VERB
ftr-424	21	71	to	to	PART
ftr-424	21	72	have	have	AUX
ftr-424	21	73	fiddled	fiddle	VERB
ftr-424	21	74	away	away	ADV
ftr-424	21	75	while	while	SCONJ
ftr-424	21	76	rome	rome	PROPN
ftr-424	21	77	burned	burn	VERB
ftr-424	21	78	,	,	PUNCT
ftr-424	21	79	oblivious	oblivious	ADJ
ftr-424	21	80	to	to	ADP
ftr-424	21	81	the	the	DET
ftr-424	21	82	damage	damage	NOUN
ftr-424	21	83	he	he	PRON
ftr-424	21	84	himself	himself	PRON
ftr-424	21	85	had	have	AUX
ftr-424	21	86	caused	cause	VERB
ftr-424	21	87	.	.	PUNCT
ftr-424	22	1	the	the	DET
ftr-424	22	2	empire	empire	NOUN
ftr-424	22	3	never	never	ADV
ftr-424	22	4	truly	truly	ADV
ftr-424	22	5	recovered	recover	VERB
ftr-424	22	6	.	.	PUNCT
ftr-424	23	1	will	will	AUX
ftr-424	23	2	this	this	DET
ftr-424	23	3	generation	generation	NOUN
ftr-424	23	4	's	's	PART
ftr-424	23	5	grandchildren	grandchild	NOUN
ftr-424	23	6	look	look	VERB
ftr-424	23	7	back	back	ADV
ftr-424	23	8	at	at	ADP
ftr-424	23	9	the	the	DET
ftr-424	23	10	current	current	ADJ
ftr-424	23	11	congress	congress	PROPN
ftr-424	23	12	and	and	CCONJ
ftr-424	23	13	condemn	condemn	VERB
ftr-424	23	14	it	it	PRON
ftr-424	23	15	for	for	ADP
ftr-424	23	16	similar	similar	ADJ
ftr-424	23	17	frivolity	frivolity	NOUN
ftr-424	23	18	?	?	PUNCT
ftr-424	24	1	it	it	PRON
ftr-424	24	2	may	may	AUX
ftr-424	24	3	well	well	ADV
ftr-424	24	4	be	be	AUX
ftr-424	24	5	claimed	claim	VERB
ftr-424	24	6	that	that	SCONJ
ftr-424	24	7	congress	congress	PROPN
ftr-424	24	8	has	have	AUX
ftr-424	24	9	frittered	fritter	VERB
ftr-424	24	10	away	away	ADP
ftr-424	24	11	the	the	DET
ftr-424	24	12	next	next	ADJ
ftr-424	24	13	generation	generation	NOUN
ftr-424	24	14	's	's	PART
ftr-424	24	15	future	future	NOUN
ftr-424	24	16	by	by	ADP
ftr-424	24	17	passing	pass	VERB
ftr-424	24	18	tax	tax	NOUN
ftr-424	24	19	cuts	cut	NOUN
ftr-424	24	20	providing	provide	VERB
ftr-424	24	21	excessive	excessive	ADJ
ftr-424	24	22	benefits	benefit	NOUN
ftr-424	24	23	to	to	ADP
ftr-424	24	24	the	the	DET
ftr-424	24	25	wealthy	wealthy	ADJ
ftr-424	24	26	while	while	SCONJ
ftr-424	24	27	letting	let	VERB
ftr-424	24	28	the	the	DET
ftr-424	24	29	alternative	alternative	ADJ
ftr-424	24	30	minimum	minimum	ADJ
ftr-424	24	31	tax	tax	NOUN
ftr-424	24	32	fall	fall	NOUN
ftr-424	24	33	more	more	ADV
ftr-424	24	34	and	and	CCONJ
ftr-424	24	35	more	more	ADV
ftr-424	24	36	broadly	broadly	ADV
ftr-424	24	37	.	.	PUNCT
ftr-424	25	1	this	this	DET
ftr-424	25	2	article	article	NOUN
ftr-424	25	3	argues	argue	VERB
ftr-424	25	4	that	that	SCONJ
ftr-424	25	5	congress	congress	PROPN
ftr-424	25	6	could	could	AUX
ftr-424	25	7	restore	restore	VERB
ftr-424	25	8	some	some	DET
ftr-424	25	9	modicum	modicum	NOUN
ftr-424	25	10	of	of	ADP
ftr-424	25	11	tax	tax	NOUN
ftr-424	25	12	sanity	sanity	NOUN
ftr-424	25	13	for	for	ADP
ftr-424	25	14	ordinary	ordinary	ADJ
ftr-424	25	15	americans	american	NOUN
ftr-424	25	16	by	by	ADP
ftr-424	25	17	a	a	DET
ftr-424	25	18	combination	combination	NOUN
ftr-424	25	19	of	of	ADP
ftr-424	25	20	changes	change	NOUN
ftr-424	25	21	to	to	ADP
ftr-424	25	22	the	the	DET
ftr-424	25	23	regular	regular	ADJ
ftr-424	25	24	and	and	CCONJ
ftr-424	25	25	alternative	alternative	ADJ
ftr-424	25	26	minimum	minimum	ADJ
ftr-424	25	27	tax	tax	NOUN
ftr-424	25	28	.	.	PUNCT
ftr-424	26	1	the	the	DET
ftr-424	26	2	current	current	ADJ
ftr-424	26	3	alternative	alternative	ADJ
ftr-424	26	4	minimum	minimum	ADJ
ftr-424	26	5	tax	tax	NOUN
ftr-424	26	6	(	(	PUNCT
ftr-424	26	7	referred	refer	VERB
ftr-424	26	8	to	to	ADP
ftr-424	26	9	herein	herein	NOUN
ftr-424	26	10	as	as	ADP
ftr-424	26	11	the	the	DET
ftr-424	26	12	amt	amt	PROPN
ftr-424	26	13	)	)	PUNCT
ftr-424	26	14	is	be	AUX
ftr-424	26	15	a	a	DET
ftr-424	26	16	"	"	PUNCT
ftr-424	26	17	back	back	VERB
ftr-424	26	18	-	-	PUNCT
ftr-424	26	19	up	up	ADP
ftr-424	26	20	"	"	PUNCT
ftr-424	26	21	tax	tax	NOUN
ftr-424	26	22	system	system	NOUN
ftr-424	26	23	with	with	ADP
ftr-424	26	24	flatter	flat	ADJ
ftr-424	26	25	rate	rate	NOUN
ftr-424	26	26	brackets	bracket	NOUN
ftr-424	26	27	and	and	CCONJ
ftr-424	26	28	a	a	DET
ftr-424	26	29	broader	broad	ADJ
ftr-424	26	30	tax	tax	NOUN
ftr-424	26	31	base	base	NOUN
ftr-424	26	32	than	than	ADP
ftr-424	26	33	the	the	DET
ftr-424	26	34	regular	regular	ADJ
ftr-424	26	35	income	income	NOUN
ftr-424	26	36	tax	tax	NOUN
ftr-424	26	37	.	.	PUNCT
ftr-424	26	38	'	'	PUNCT
ftr-424	27	1	the	the	DET
ftr-424	27	2	base	base	NOUN
ftr-424	27	3	(	(	PUNCT
ftr-424	27	4	called	call	VERB
ftr-424	27	5	"	"	PUNCT
ftr-424	27	6	alternative	alternative	ADJ
ftr-424	27	7	minimum	minimum	ADJ
ftr-424	27	8	taxable	taxable	ADJ
ftr-424	27	9	income	income	NOUN
ftr-424	27	10	"	"	PUNCT
ftr-424	27	11	)	)	PUNCT
ftr-424	27	12	is	be	AUX
ftr-424	27	13	essentially	essentially	ADV
ftr-424	27	14	derived	derive	VERB
ftr-424	27	15	from	from	ADP
ftr-424	27	16	the	the	DET
ftr-424	27	17	regular	regular	ADJ
ftr-424	27	18	income	income	NOUN
ftr-424	27	19	tax	tax	NOUN
ftr-424	27	20	base	base	NOUN
ftr-424	27	21	by	by	ADP
ftr-424	27	22	making	make	VERB
ftr-424	27	23	certain	certain	ADJ
ftr-424	27	24	"	"	PUNCT
ftr-424	27	25	adjustments	adjustment	NOUN
ftr-424	27	26	"	"	PUNCT
ftr-424	27	27	and	and	CCONJ
ftr-424	27	28	adding	add	VERB
ftr-424	27	29	back	back	ADV
ftr-424	27	30	in	in	ADP
ftr-424	27	31	certain	certain	ADJ
ftr-424	27	32	"	"	PUNCT
ftr-424	27	33	preference	preference	NOUN
ftr-424	27	34	"	"	PUNCT
ftr-424	27	35	items	item	NOUN
ftr-424	27	36	that	that	PRON
ftr-424	27	37	are	be	AUX
ftr-424	27	38	disallowed	disallow	VERB
ftr-424	27	39	for	for	ADP
ftr-424	27	40	amt	amt	PROPN
ftr-424	27	41	purposes	purpose	NOUN
ftr-424	27	42	.	.	PUNCT
ftr-424	27	43	!	!	PUNCT
ftr-424	28	1	these	these	DET
ftr-424	28	2	adjustments	adjustment	NOUN
ftr-424	28	3	and	and	CCONJ
ftr-424	28	4	disallowed	disallow	VERB
ftr-424	28	5	tax	tax	NOUN
ftr-424	28	6	preferences	preference	NOUN
ftr-424	28	7	(	(	PUNCT
ftr-424	28	8	both	both	PRON
ftr-424	28	9	generally	generally	ADV
ftr-424	28	10	referred	refer	VERB
ftr-424	28	11	to	to	ADP
ftr-424	28	12	herein	herein	NOUN
ftr-424	28	13	as	as	ADP
ftr-424	28	14	"	"	PUNCT
ftr-424	28	15	amt	amt	PROPN
ftr-424	28	16	preferences	preference	NOUN
ftr-424	28	17	"	"	PUNCT
ftr-424	28	18	)	)	PUNCT
ftr-424	28	19	include	include	VERB
ftr-424	28	20	reduction	reduction	NOUN
ftr-424	28	21	in	in	ADP
ftr-424	28	22	the	the	DET
ftr-424	28	23	amount	amount	NOUN
ftr-424	28	24	of	of	ADP
ftr-424	28	25	accelerated	accelerated	ADJ
ftr-424	28	26	depreciation	depreciation	NOUN
ftr-424	28	27	that	that	PRON
ftr-424	28	28	may	may	AUX
ftr-424	28	29	be	be	AUX
ftr-424	28	30	taken	take	VERB
ftr-424	28	31	into	into	ADP
ftr-424	28	32	account	account	NOUN
ftr-424	28	33	for	for	ADP
ftr-424	28	34	amt	amt	PROPN
ftr-424	28	35	purposes	purpose	NOUN
ftr-424	28	36	,	,	PUNCT
ftr-424	28	37	disallowance	disallowance	NOUN
ftr-424	28	38	of	of	ADP
ftr-424	28	39	the	the	DET
ftr-424	28	40	deduction	deduction	NOUN
ftr-424	28	41	for	for	ADP
ftr-424	28	42	interest	interest	NOUN
ftr-424	28	43	on	on	ADP
ftr-424	28	44	certain	certain	ADJ
ftr-424	28	45	home	home	NOUN
ftr-424	28	46	equity	equity	NOUN
ftr-424	28	47	loans	loan	NOUN
ftr-424	28	48	,	,	PUNCT
ftr-424	28	49	and	and	CCONJ
ftr-424	28	50	required	require	VERB
ftr-424	28	51	inclusion	inclusion	NOUN
ftr-424	28	52	of	of	ADP
ftr-424	28	53	otherwise	otherwise	ADV
ftr-424	28	54	excluded	exclude	VERB
ftr-424	28	55	taxexempt	taxexempt	ADJ
ftr-424	28	56	interest	interest	NOUN
ftr-424	28	57	on	on	ADP
ftr-424	28	58	certain	certain	ADJ
ftr-424	28	59	private	private	ADJ
ftr-424	28	60	activity	activity	NOUN
ftr-424	28	61	bonds	bond	NOUN
ftr-424	28	62	.	.	PUNCT
ftr-424	28	63	'	'	PUNCT
ftr-424	29	1	the	the	DET
ftr-424	29	2	first	first	ADJ
ftr-424	29	3	$	$	SYM
ftr-424	29	4	175,000	175,000	NUM
ftr-424	29	5	of	of	ADP
ftr-424	29	6	income	income	NOUN
ftr-424	29	7	included	include	VERB
ftr-424	29	8	in	in	ADP
ftr-424	29	9	the	the	DET
ftr-424	29	10	amt	amt	PROPN
ftr-424	29	11	base	base	NOUN
ftr-424	29	12	in	in	ADP
ftr-424	29	13	excess	excess	NOUN
ftr-424	29	14	of	of	ADP
ftr-424	29	15	a	a	DET
ftr-424	29	16	specified	specify	VERB
ftr-424	29	17	amt	amt	PROPN
ftr-424	29	18	exemption	exemption	NOUN
ftr-424	29	19	amount	amount	NOUN
ftr-424	29	20	is	be	AUX
ftr-424	29	21	taxed	tax	VERB
ftr-424	29	22	under	under	ADP
ftr-424	29	23	the	the	DET
ftr-424	29	24	amt	amt	PROPN
ftr-424	29	25	at	at	ADP
ftr-424	29	26	a	a	DET
ftr-424	29	27	rate	rate	NOUN
ftr-424	29	28	of	of	ADP
ftr-424	29	29	26	26	NUM
ftr-424	29	30	%	%	NOUN
ftr-424	29	31	.	.	PUNCT
ftr-424	30	1	excess	excess	ADJ
ftr-424	30	2	alternative	alternative	ADJ
ftr-424	30	3	minimum	minimum	ADJ
ftr-424	30	4	taxable	taxable	ADJ
ftr-424	30	5	income	income	NOUN
ftr-424	30	6	above	above	ADP
ftr-424	30	7	that	that	SCONJ
ftr-424	30	8	$	$	SYM
ftr-424	30	9	175,000	175,000	NUM
ftr-424	30	10	bracket	bracket	NOUN
ftr-424	30	11	is	be	AUX
ftr-424	30	12	taxed	tax	VERB
ftr-424	30	13	at	at	ADP
ftr-424	30	14	28	28	NUM
ftr-424	30	15	%	%	NOUN
ftr-424	30	16	.	.	PUNCT
ftr-424	31	1	capital	capital	NOUN
ftr-424	31	2	gains	gain	NOUN
ftr-424	31	3	,	,	PUNCT
ftr-424	31	4	however	however	ADV
ftr-424	31	5	,	,	PUNCT
ftr-424	31	6	still	still	ADV
ftr-424	31	7	enjoy	enjoy	VERB
ftr-424	31	8	preferential	preferential	ADJ
ftr-424	31	9	rates	rate	NOUN
ftr-424	31	10	as	as	ADP
ftr-424	31	11	under	under	ADP
ftr-424	31	12	the	the	DET
ftr-424	31	13	regular	regular	ADJ
ftr-424	31	14	tax	tax	NOUN
ftr-424	31	15	.	.	PUNCT
ftr-424	31	16	"	"	PUNCT
ftr-424	32	1	the	the	DET
ftr-424	32	2	amt	amt	PROPN
ftr-424	32	3	,	,	PUNCT
ftr-424	32	4	originally	originally	ADV
ftr-424	32	5	intended	intend	VERB
ftr-424	32	6	for	for	ADP
ftr-424	32	7	the	the	DET
ftr-424	32	8	superrich	superrich	NOUN
ftr-424	32	9	,	,	PUNCT
ftr-424	32	10	developed	develop	VERB
ftr-424	32	11	over	over	ADP
ftr-424	32	12	time	time	NOUN
ftr-424	32	13	as	as	ADP
ftr-424	32	14	a	a	DET
ftr-424	32	15	kind	kind	NOUN
ftr-424	32	16	of	of	ADP
ftr-424	32	17	secondary	secondary	ADJ
ftr-424	32	18	boundary	boundary	ADJ
ftr-424	32	19	fence	fence	NOUN
ftr-424	32	20	to	to	PART
ftr-424	32	21	ensure	ensure	VERB
ftr-424	32	22	that	that	SCONJ
ftr-424	32	23	taxpayers	taxpayer	NOUN
ftr-424	32	24	can	can	AUX
ftr-424	32	25	not	not	PART
ftr-424	32	26	overuse	overuse	VERB
ftr-424	32	27	various	various	ADJ
ftr-424	32	28	incentive	incentive	NOUN
ftr-424	32	29	provisions	provision	NOUN
ftr-424	32	30	to	to	PART
ftr-424	32	31	slip	slip	VERB
ftr-424	32	32	out	out	ADP
ftr-424	32	33	of	of	ADP
ftr-424	32	34	the	the	DET
ftr-424	32	35	tax	tax	NOUN
ftr-424	32	36	system	system	NOUN
ftr-424	32	37	without	without	ADP
ftr-424	32	38	paying	pay	VERB
ftr-424	32	39	some	some	DET
ftr-424	32	40	portion	portion	NOUN
ftr-424	32	41	of	of	ADP
ftr-424	32	42	their	their	PRON
ftr-424	32	43	economic	economic	ADJ
ftr-424	32	44	income	income	NOUN
ftr-424	32	45	to	to	ADP
ftr-424	32	46	the	the	DET
ftr-424	32	47	federal	federal	ADJ
ftr-424	32	48	fisc	fisc	NOUN
ftr-424	32	49	.	.	PUNCT
ftr-424	32	50	'	'	PUNCT
ftr-424	33	1	several	several	ADJ
ftr-424	33	2	:	:	PUNCT
ftr-424	33	3	john	john	PROPN
ftr-424	33	4	rawls	rawl	VERB
ftr-424	33	5	,	,	PUNCT
ftr-424	33	6	a	a	DET
ftr-424	33	7	theory	theory	NOUN
ftr-424	33	8	of	of	ADP
ftr-424	33	9	justice	justice	NOUN
ftr-424	33	10	4	4	NUM
ftr-424	33	11	(	(	PUNCT
ftr-424	33	12	revised	revise	VERB
ftr-424	33	13	ed	ed	NOUN
ftr-424	33	14	.	.	PROPN
ftr-424	33	15	,	,	PUNCT
ftr-424	33	16	1971	1971	NUM
ftr-424	33	17	,	,	PUNCT
ftr-424	33	18	1999	1999	NUM
ftr-424	33	19	)	)	PUNCT
ftr-424	33	20	.	.	PUNCT
ftr-424	34	1	1	1	X
ftr-424	34	2	.	.	X
ftr-424	34	3	the	the	DET
ftr-424	34	4	amt	amt	PROPN
ftr-424	34	5	is	be	AUX
ftr-424	34	6	set	set	VERB
ftr-424	34	7	forth	forth	ADV
ftr-424	34	8	in	in	ADP
ftr-424	34	9	the	the	DET
ftr-424	34	10	internal	internal	ADJ
ftr-424	34	11	revenue	revenue	NOUN
ftr-424	34	12	code	code	NOUN
ftr-424	34	13	(	(	PUNCT
ftr-424	34	14	the	the	DET
ftr-424	34	15	"	"	PUNCT
ftr-424	34	16	code	code	NOUN
ftr-424	34	17	"	"	PUNCT
ftr-424	34	18	)	)	PUNCT
ftr-424	34	19	at	at	ADP
ftr-424	34	20	§	§	PROPN
ftr-424	34	21	§	§	PROPN
ftr-424	34	22	55	55	NUM
ftr-424	34	23	-	-	SYM
ftr-424	34	24	59	59	NUM
ftr-424	34	25	.	.	PUNCT
ftr-424	35	1	2	2	NUM
ftr-424	35	2	.	.	X
ftr-424	35	3	irc	irc	PROPN
ftr-424	35	4	§	§	PROPN
ftr-424	35	5	55(b)(2	55(b)(2	NUM
ftr-424	35	6	)	)	PUNCT
ftr-424	35	7	(	(	PUNCT
ftr-424	35	8	requiring	require	VERB
ftr-424	35	9	adjustments	adjustment	NOUN
ftr-424	35	10	and	and	CCONJ
ftr-424	35	11	disallowing	disallow	VERB
ftr-424	35	12	tax	tax	NOUN
ftr-424	35	13	preference	preference	NOUN
ftr-424	35	14	items	item	NOUN
ftr-424	35	15	)	)	PUNCT
ftr-424	35	16	;	;	PUNCT
ftr-424	35	17	§	§	PROPN
ftr-424	35	18	56	56	NUM
ftr-424	35	19	(	(	PUNCT
ftr-424	35	20	setting	set	VERB
ftr-424	35	21	out	out	ADP
ftr-424	35	22	adjustments	adjustment	NOUN
ftr-424	35	23	)	)	PUNCT
ftr-424	35	24	;	;	PUNCT
ftr-424	35	25	§	§	PROPN
ftr-424	35	26	57	57	NUM
ftr-424	35	27	(	(	PUNCT
ftr-424	35	28	listing	list	VERB
ftr-424	35	29	tax	tax	NOUN
ftr-424	35	30	preference	preference	NOUN
ftr-424	35	31	items	item	NOUN
ftr-424	35	32	)	)	PUNCT
ftr-424	35	33	.	.	PUNCT
ftr-424	36	1	3	3	X
ftr-424	36	2	.	.	X
ftr-424	36	3	irc	irc	PROPN
ftr-424	36	4	§	§	PROPN
ftr-424	36	5	§	§	PROPN
ftr-424	36	6	56(a)(1	56(a)(1	NUM
ftr-424	36	7	)	)	PUNCT
ftr-424	36	8	,	,	PUNCT
ftr-424	36	9	56(e	56(e	NUM
ftr-424	36	10	)	)	PUNCT
ftr-424	36	11	,	,	PUNCT
ftr-424	36	12	57(a)(5	57(a)(5	NUM
ftr-424	36	13	)	)	PUNCT
ftr-424	36	14	.	.	PUNCT
ftr-424	37	1	4	4	X
ftr-424	37	2	.	.	X
ftr-424	37	3	irc	irc	PROPN
ftr-424	37	4	§	§	PROPN
ftr-424	37	5	55(b	55(b	PROPN
ftr-424	37	6	)	)	PUNCT
ftr-424	37	7	.	.	PUNCT
ftr-424	38	1	5	5	X
ftr-424	38	2	.	.	X
ftr-424	38	3	see	see	VERB
ftr-424	38	4	infra	infra	NOUN
ftr-424	38	5	part	part	NOUN
ftr-424	38	6	iii.c	iii.c	NOUN
ftr-424	38	7	.	.	PUNCT
ftr-424	39	1	just	just	ADV
ftr-424	39	2	what	what	DET
ftr-424	39	3	portion	portion	NOUN
ftr-424	39	4	should	should	AUX
ftr-424	39	5	be	be	AUX
ftr-424	39	6	paid	pay	VERB
ftr-424	39	7	as	as	ADP
ftr-424	39	8	a	a	DET
ftr-424	39	9	minimum	minimum	NOUN
ftr-424	39	10	has	have	AUX
ftr-424	39	11	been	be	AUX
ftr-424	39	12	little	little	ADJ
ftr-424	39	13	discussed	discuss	VERB
ftr-424	39	14	.	.	PUNCT
ftr-424	40	1	most	most	ADJ
ftr-424	40	2	might	might	AUX
ftr-424	40	3	be	be	AUX
ftr-424	40	4	expected	expect	VERB
ftr-424	40	5	to	to	PART
ftr-424	40	6	agree	agree	VERB
ftr-424	40	7	that	that	SCONJ
ftr-424	40	8	wealthy	wealthy	ADJ
ftr-424	40	9	taxpayers	taxpayer	NOUN
ftr-424	40	10	owe	owe	VERB
ftr-424	40	11	more	more	ADJ
ftr-424	40	12	than	than	ADP
ftr-424	40	13	a	a	DET
ftr-424	40	14	de	de	X
ftr-424	40	15	minimis	minimis	NOUN
ftr-424	40	16	share	share	NOUN
ftr-424	40	17	of	of	ADP
ftr-424	40	18	their	their	PRON
ftr-424	40	19	income	income	NOUN
ftr-424	40	20	to	to	ADP
ftr-424	40	21	the	the	DET
ftr-424	40	22	federal	federal	ADJ
ftr-424	40	23	government	government	NOUN
ftr-424	40	24	.	.	PUNCT
ftr-424	41	1	a	a	DET
ftr-424	41	2	reasonable	reasonable	ADJ
ftr-424	41	3	goal	goal	NOUN
ftr-424	41	4	,	,	PUNCT
ftr-424	41	5	considering	consider	VERB
ftr-424	41	6	the	the	DET
ftr-424	41	7	importance	importance	NOUN
ftr-424	41	8	of	of	ADP
ftr-424	41	9	progressivity	progressivity	NOUN
ftr-424	41	10	,	,	PUNCT
ftr-424	41	11	see	see	VERB
ftr-424	41	12	infra	infra	NOUN
ftr-424	41	13	part	part	NOUN
ftr-424	41	14	ii	ii	NOUN
ftr-424	41	15	,	,	PUNCT
ftr-424	41	16	might	might	AUX
ftr-424	41	17	be	be	AUX
ftr-424	41	18	to	to	PART
ftr-424	41	19	have	have	VERB
ftr-424	41	20	the	the	DET
ftr-424	41	21	2004	2004	NUM
ftr-424	41	22	]	]	PUNCT
ftr-424	41	23	florida	florida	PROPN
ftr-424	41	24	tax	tax	PROPN
ftr-424	41	25	review	review	NOUN
ftr-424	41	26	features	feature	NOUN
ftr-424	41	27	of	of	ADP
ftr-424	41	28	the	the	DET
ftr-424	41	29	budgetary	budgetary	ADJ
ftr-424	41	30	context	context	NOUN
ftr-424	41	31	,	,	PUNCT
ftr-424	41	32	the	the	DET
ftr-424	41	33	amt	amt	PROPN
ftr-424	41	34	and	and	CCONJ
ftr-424	41	35	the	the	DET
ftr-424	41	36	regular	regular	ADJ
ftr-424	41	37	tax	tax	NOUN
ftr-424	41	38	system	system	NOUN
ftr-424	41	39	,	,	PUNCT
ftr-424	41	40	however	however	ADV
ftr-424	41	41	,	,	PUNCT
ftr-424	41	42	suggest	suggest	VERB
ftr-424	41	43	that	that	SCONJ
ftr-424	41	44	the	the	DET
ftr-424	41	45	amt	amt	PROPN
ftr-424	41	46	will	will	AUX
ftr-424	41	47	increasingly	increasingly	ADV
ftr-424	41	48	reach	reach	VERB
ftr-424	41	49	into	into	ADP
ftr-424	41	50	the	the	DET
ftr-424	41	51	pool	pool	NOUN
ftr-424	41	52	of	of	ADP
ftr-424	41	53	middleincome	middleincome	PROPN
ftr-424	41	54	taxpayers	taxpayer	NOUN
ftr-424	41	55	over	over	ADP
ftr-424	41	56	the	the	DET
ftr-424	41	57	next	next	ADJ
ftr-424	41	58	few	few	ADJ
ftr-424	41	59	years	year	NOUN
ftr-424	41	60	.	.	PUNCT
ftr-424	42	1	this	this	PRON
ftr-424	42	2	is	be	AUX
ftr-424	42	3	in	in	ADP
ftr-424	42	4	large	large	ADJ
ftr-424	42	5	part	part	NOUN
ftr-424	42	6	due	due	ADP
ftr-424	42	7	to	to	ADP
ftr-424	42	8	the	the	DET
ftr-424	42	9	2001	2001	NUM
ftr-424	42	10	and	and	CCONJ
ftr-424	42	11	2003	2003	NUM
ftr-424	42	12	tax	tax	NOUN
ftr-424	42	13	cuts	cut	NOUN
ftr-424	42	14	,	,	PUNCT
ftr-424	42	15	which	which	PRON
ftr-424	42	16	significantly	significantly	ADV
ftr-424	42	17	lowered	lower	VERB
ftr-424	42	18	tax	tax	NOUN
ftr-424	42	19	rates	rate	NOUN
ftr-424	42	20	,	,	PUNCT
ftr-424	42	21	and	and	CCONJ
ftr-424	42	22	the	the	DET
ftr-424	42	23	lack	lack	NOUN
ftr-424	42	24	of	of	ADP
ftr-424	42	25	indexation	indexation	NOUN
ftr-424	42	26	of	of	ADP
ftr-424	42	27	the	the	DET
ftr-424	42	28	amt	amt	PROPN
ftr-424	42	29	rate	rate	NOUN
ftr-424	42	30	brackets	bracket	NOUN
ftr-424	42	31	and	and	CCONJ
ftr-424	42	32	exemption	exemption	NOUN
ftr-424	42	33	amount	amount	NOUN
ftr-424	42	34	.	.	PUNCT
ftr-424	43	1	taxpayers	taxpayer	NOUN
ftr-424	43	2	with	with	ADP
ftr-424	43	3	incomes	income	NOUN
ftr-424	43	4	of	of	ADP
ftr-424	43	5	less	less	ADJ
ftr-424	43	6	than	than	ADP
ftr-424	43	7	$	$	SYM
ftr-424	43	8	100,000	100,000	NUM
ftr-424	43	9	may	may	AUX
ftr-424	43	10	account	account	VERB
ftr-424	43	11	for	for	ADP
ftr-424	43	12	as	as	ADV
ftr-424	43	13	many	many	ADJ
ftr-424	43	14	as	as	ADP
ftr-424	43	15	52	52	NUM
ftr-424	43	16	%	%	NOUN
ftr-424	43	17	of	of	ADP
ftr-424	43	18	the	the	DET
ftr-424	43	19	entire	entire	ADJ
ftr-424	43	20	pool	pool	NOUN
ftr-424	43	21	of	of	ADP
ftr-424	43	22	amt	amt	PROPN
ftr-424	43	23	taxpayers	taxpayer	NOUN
ftr-424	43	24	in	in	ADP
ftr-424	43	25	2010	2010	NUM
ftr-424	43	26	,	,	PUNCT
ftr-424	43	27	up	up	ADV
ftr-424	43	28	from	from	ADP
ftr-424	43	29	about	about	ADV
ftr-424	43	30	9	9	NUM
ftr-424	43	31	%	%	NOUN
ftr-424	43	32	in	in	ADP
ftr-424	43	33	2003.6	2003.6	NUM
ftr-424	43	34	the	the	DET
ftr-424	43	35	increase	increase	NOUN
ftr-424	43	36	in	in	ADP
ftr-424	43	37	taxpayers	taxpayer	NOUN
ftr-424	43	38	subject	subject	ADJ
ftr-424	43	39	to	to	ADP
ftr-424	43	40	the	the	DET
ftr-424	43	41	amt	amt	PROPN
ftr-424	43	42	over	over	ADP
ftr-424	43	43	time	time	NOUN
ftr-424	43	44	creates	create	VERB
ftr-424	43	45	a	a	DET
ftr-424	43	46	quandary	quandary	NOUN
ftr-424	43	47	the	the	PRON
ftr-424	43	48	longer	long	ADJ
ftr-424	43	49	congress	congress	PROPN
ftr-424	43	50	waits	wait	VERB
ftr-424	43	51	to	to	PART
ftr-424	43	52	limit	limit	VERB
ftr-424	43	53	the	the	DET
ftr-424	43	54	scope	scope	NOUN
ftr-424	43	55	of	of	ADP
ftr-424	43	56	the	the	DET
ftr-424	43	57	amt	amt	PROPN
ftr-424	43	58	,	,	PUNCT
ftr-424	43	59	the	the	PRON
ftr-424	43	60	more	more	ADJ
ftr-424	43	61	it	it	PRON
ftr-424	43	62	will	will	AUX
ftr-424	43	63	cost	cost	VERB
ftr-424	43	64	to	to	PART
ftr-424	43	65	do	do	VERB
ftr-424	43	66	so	so	ADV
ftr-424	43	67	.	.	PUNCT
ftr-424	44	1	it	it	PRON
ftr-424	44	2	has	have	AUX
ftr-424	44	3	been	be	AUX
ftr-424	44	4	projected	project	VERB
ftr-424	44	5	to	to	PART
ftr-424	44	6	cost	cost	VERB
ftr-424	44	7	more	more	ADJ
ftr-424	44	8	to	to	PART
ftr-424	44	9	repeal	repeal	VERB
ftr-424	44	10	the	the	DET
ftr-424	44	11	amt	amt	PROPN
ftr-424	44	12	in	in	ADP
ftr-424	44	13	2013	2013	NUM
ftr-424	44	14	than	than	SCONJ
ftr-424	44	15	it	it	PRON
ftr-424	44	16	would	would	AUX
ftr-424	44	17	cost	cost	VERB
ftr-424	44	18	at	at	ADP
ftr-424	44	19	that	that	DET
ftr-424	44	20	time	time	NOUN
ftr-424	44	21	to	to	PART
ftr-424	44	22	repeal	repeal	VERB
ftr-424	44	23	the	the	DET
ftr-424	44	24	regular	regular	ADJ
ftr-424	44	25	income	income	NOUN
ftr-424	44	26	tax.7	tax.7	NOUN
ftr-424	44	27	there	there	PRON
ftr-424	44	28	is	be	VERB
ftr-424	44	29	no	no	DET
ftr-424	44	30	easy	easy	ADJ
ftr-424	44	31	solution	solution	NOUN
ftr-424	44	32	to	to	ADP
ftr-424	44	33	this	this	DET
ftr-424	44	34	amt	amt	PROPN
ftr-424	44	35	quandary	quandary	PROPN
ftr-424	44	36	.	.	PUNCT
ftr-424	45	1	regular	regular	ADJ
ftr-424	45	2	tax	tax	NOUN
ftr-424	45	3	repeal	repeal	NOUN
ftr-424	45	4	is	be	AUX
ftr-424	45	5	not	not	PART
ftr-424	45	6	the	the	DET
ftr-424	45	7	appropriate	appropriate	ADJ
ftr-424	45	8	answer	answer	NOUN
ftr-424	45	9	,	,	PUNCT
ftr-424	45	10	since	since	SCONJ
ftr-424	45	11	that	that	PRON
ftr-424	45	12	would	would	AUX
ftr-424	45	13	further	far	ADV
ftr-424	45	14	benefit	benefit	VERB
ftr-424	45	15	taxpayers	taxpayer	NOUN
ftr-424	45	16	at	at	ADP
ftr-424	45	17	the	the	DET
ftr-424	45	18	very	very	ADV
ftr-424	45	19	highest	high	ADJ
ftr-424	45	20	income	income	NOUN
ftr-424	45	21	brackets	bracket	NOUN
ftr-424	45	22	,	,	PUNCT
ftr-424	45	23	who	who	PRON
ftr-424	45	24	now	now	ADV
ftr-424	45	25	pay	pay	VERB
ftr-424	45	26	regular	regular	ADJ
ftr-424	45	27	tax	tax	NOUN
ftr-424	45	28	at	at	ADP
ftr-424	45	29	high	high	ADJ
ftr-424	45	30	marginal	marginal	ADJ
ftr-424	45	31	rates	rate	NOUN
ftr-424	45	32	rather	rather	ADV
ftr-424	45	33	than	than	ADP
ftr-424	45	34	the	the	DET
ftr-424	45	35	amt	amt	PROPN
ftr-424	45	36	.	.	PROPN
ftr-424	45	37	8	8	NUM
ftr-424	45	38	the	the	DET
ftr-424	45	39	alternative	alternative	NOUN
ftr-424	45	40	of	of	ADP
ftr-424	45	41	amt	amt	PROPN
ftr-424	45	42	repeal	repeal	NOUN
ftr-424	45	43	is	be	AUX
ftr-424	45	44	urged	urge	VERB
ftr-424	45	45	by	by	ADP
ftr-424	45	46	a	a	DET
ftr-424	45	47	number	number	NOUN
ftr-424	45	48	of	of	ADP
ftr-424	45	49	commentators	commentator	NOUN
ftr-424	45	50	,	,	PUNCT
ftr-424	45	51	supported	support	VERB
ftr-424	45	52	by	by	ADP
ftr-424	45	53	what	what	PRON
ftr-424	45	54	appear	appear	VERB
ftr-424	45	55	to	to	PART
ftr-424	45	56	be	be	AUX
ftr-424	45	57	strong	strong	ADJ
ftr-424	45	58	arguments	argument	NOUN
ftr-424	45	59	stated	state	VERB
ftr-424	45	60	in	in	ADP
ftr-424	45	61	forceful	forceful	ADJ
ftr-424	45	62	language	language	NOUN
ftr-424	45	63	.	.	PUNCT
ftr-424	45	64	'	'	PUNCT
ftr-424	46	1	they	they	PRON
ftr-424	46	2	note	note	VERB
ftr-424	46	3	the	the	DET
ftr-424	46	4	"	"	PUNCT
ftr-424	46	5	stealth	stealth	ADJ
ftr-424	46	6	"	"	PUNCT
ftr-424	46	7	nature	nature	NOUN
ftr-424	46	8	of	of	ADP
ftr-424	46	9	the	the	DET
ftr-424	46	10	amt	amt	PROPN
ftr-424	46	11	,	,	PUNCT
ftr-424	46	12	in	in	ADP
ftr-424	46	13	wealthiest	wealthy	ADJ
ftr-424	46	14	taxpayers	taxpayer	NOUN
ftr-424	46	15	pay	pay	VERB
ftr-424	46	16	an	an	DET
ftr-424	46	17	effective	effective	ADJ
ftr-424	46	18	tax	tax	NOUN
ftr-424	46	19	rate	rate	NOUN
ftr-424	46	20	that	that	PRON
ftr-424	46	21	is	be	AUX
ftr-424	46	22	at	at	ADP
ftr-424	46	23	least	least	ADJ
ftr-424	46	24	several	several	ADJ
ftr-424	46	25	percentage	percentage	NOUN
ftr-424	46	26	points	point	NOUN
ftr-424	46	27	higher	high	ADJ
ftr-424	46	28	than	than	ADP
ftr-424	46	29	the	the	DET
ftr-424	46	30	average	average	ADJ
ftr-424	46	31	effective	effective	ADJ
ftr-424	46	32	tax	tax	NOUN
ftr-424	46	33	rate	rate	NOUN
ftr-424	46	34	paid	pay	VERB
ftr-424	46	35	by	by	ADP
ftr-424	46	36	middle	middle	ADJ
ftr-424	46	37	-	-	PUNCT
ftr-424	46	38	income	income	NOUN
ftr-424	46	39	taxpayers	taxpayer	NOUN
ftr-424	46	40	.	.	PUNCT
ftr-424	47	1	the	the	DET
ftr-424	47	2	1978	1978	NUM
ftr-424	47	3	house	house	NOUN
ftr-424	47	4	ways	way	NOUN
ftr-424	47	5	&	&	CCONJ
ftr-424	47	6	means	mean	VERB
ftr-424	47	7	committee	committee	NOUN
ftr-424	47	8	suggested	suggest	VERB
ftr-424	47	9	that	that	SCONJ
ftr-424	47	10	an	an	DET
ftr-424	47	11	effective	effective	ADJ
ftr-424	47	12	tax	tax	NOUN
ftr-424	47	13	rate	rate	NOUN
ftr-424	47	14	of	of	ADP
ftr-424	47	15	25	25	NUM
ftr-424	47	16	%	%	NOUN
ftr-424	47	17	on	on	ADP
ftr-424	47	18	taxable	taxable	ADJ
ftr-424	47	19	income	income	NOUN
ftr-424	47	20	and	and	CCONJ
ftr-424	47	21	preferences	preference	NOUN
ftr-424	47	22	was	be	AUX
ftr-424	47	23	a	a	DET
ftr-424	47	24	reasonable	reasonable	ADJ
ftr-424	47	25	target	target	NOUN
ftr-424	47	26	.	.	PUNCT
ftr-424	48	1	see	see	VERB
ftr-424	48	2	1978	1978	NUM
ftr-424	48	3	house	house	NOUN
ftr-424	48	4	report	report	NOUN
ftr-424	48	5	,	,	PUNCT
ftr-424	48	6	infra	infra	NOUN
ftr-424	48	7	note	note	VERB
ftr-424	48	8	296	296	NUM
ftr-424	48	9	,	,	PUNCT
ftr-424	48	10	at	at	ADP
ftr-424	48	11	201	201	NUM
ftr-424	48	12	-	-	SYM
ftr-424	48	13	02	02	NUM
ftr-424	48	14	.	.	PUNCT
ftr-424	49	1	these	these	DET
ftr-424	49	2	criteria	criterion	NOUN
ftr-424	49	3	suggest	suggest	VERB
ftr-424	49	4	a	a	DET
ftr-424	49	5	minimal	minimal	ADJ
ftr-424	49	6	target	target	NOUN
ftr-424	49	7	of	of	ADP
ftr-424	49	8	an	an	DET
ftr-424	49	9	effective	effective	ADJ
ftr-424	49	10	tax	tax	NOUN
ftr-424	49	11	rate	rate	NOUN
ftr-424	49	12	for	for	ADP
ftr-424	49	13	the	the	DET
ftr-424	49	14	superrich	superrich	NOUN
ftr-424	49	15	of	of	ADP
ftr-424	49	16	at	at	ADV
ftr-424	49	17	least	least	ADV
ftr-424	49	18	one	one	NUM
ftr-424	49	19	quarter	quarter	NOUN
ftr-424	49	20	of	of	ADP
ftr-424	49	21	their	their	PRON
ftr-424	49	22	economic	economic	ADJ
ftr-424	49	23	income	income	NOUN
ftr-424	49	24	,	,	PUNCT
ftr-424	49	25	assuming	assume	VERB
ftr-424	49	26	that	that	SCONJ
ftr-424	49	27	the	the	DET
ftr-424	49	28	base	base	NOUN
ftr-424	49	29	adequately	adequately	ADV
ftr-424	49	30	reflects	reflect	VERB
ftr-424	49	31	economic	economic	ADJ
ftr-424	49	32	income	income	NOUN
ftr-424	49	33	.	.	PUNCT
ftr-424	50	1	other	other	ADJ
ftr-424	50	2	commentators	commentator	NOUN
ftr-424	50	3	,	,	PUNCT
ftr-424	50	4	however	however	ADV
ftr-424	50	5	,	,	PUNCT
ftr-424	50	6	have	have	AUX
ftr-424	50	7	arrived	arrive	VERB
ftr-424	50	8	at	at	ADP
ftr-424	50	9	a	a	DET
ftr-424	50	10	slightly	slightly	ADV
ftr-424	50	11	lower	low	ADJ
ftr-424	50	12	figure	figure	NOUN
ftr-424	50	13	.	.	PUNCT
ftr-424	51	1	see	see	VERB
ftr-424	51	2	malamud	malamud	NOUN
ftr-424	51	3	,	,	PUNCT
ftr-424	51	4	infra	infra	NOUN
ftr-424	51	5	note	note	VERB
ftr-424	51	6	294	294	NUM
ftr-424	51	7	.	.	PUNCT
ftr-424	52	1	6	6	NUM
ftr-424	52	2	.	.	X
ftr-424	52	3	leonard	leonard	PROPN
ftr-424	52	4	e.	e.	PROPN
ftr-424	52	5	burman	burman	PROPN
ftr-424	52	6	,	,	PUNCT
ftr-424	52	7	william	william	PROPN
ftr-424	52	8	g.	g.	PROPN
ftr-424	52	9	gale	gale	PROPN
ftr-424	52	10	&	&	CCONJ
ftr-424	52	11	jeffrey	jeffrey	PROPN
ftr-424	52	12	rohaly	rohaly	PROPN
ftr-424	52	13	,	,	PUNCT
ftr-424	52	14	the	the	DET
ftr-424	52	15	amt	amt	PROPN
ftr-424	52	16	:	:	PUNCT
ftr-424	52	17	projections	projection	NOUN
ftr-424	52	18	and	and	CCONJ
ftr-424	52	19	problems	problem	NOUN
ftr-424	52	20	,	,	PUNCT
ftr-424	52	21	100	100	NUM
ftr-424	52	22	tax	tax	NOUN
ftr-424	52	23	notes	note	NOUN
ftr-424	52	24	105	105	NUM
ftr-424	52	25	,	,	PUNCT
ftr-424	52	26	105	105	NUM
ftr-424	52	27	(	(	PUNCT
ftr-424	52	28	july	july	PROPN
ftr-424	52	29	7,2003	7,2003	NUM
ftr-424	52	30	)	)	PUNCT
ftr-424	52	31	.	.	PUNCT
ftr-424	53	1	the	the	DET
ftr-424	53	2	treasury	treasury	PROPN
ftr-424	53	3	department	department	PROPN
ftr-424	53	4	predicts	predict	VERB
ftr-424	53	5	that	that	SCONJ
ftr-424	53	6	51.3	51.3	NUM
ftr-424	53	7	million	million	NUM
ftr-424	53	8	taxpayers	taxpayer	NOUN
ftr-424	53	9	will	will	AUX
ftr-424	53	10	pay	pay	VERB
ftr-424	53	11	increased	increase	VERB
ftr-424	53	12	taxes	taxis	NOUN
ftr-424	53	13	due	due	ADJ
ftr-424	53	14	to	to	ADP
ftr-424	53	15	the	the	DET
ftr-424	53	16	amt	amt	PROPN
ftr-424	53	17	by	by	ADP
ftr-424	53	18	2015	2015	NUM
ftr-424	53	19	.	.	PUNCT
ftr-424	54	1	department	department	NOUN
ftr-424	54	2	of	of	ADP
ftr-424	54	3	the	the	DET
ftr-424	54	4	treasury	treasury	PROPN
ftr-424	54	5	office	office	NOUN
ftr-424	54	6	of	of	ADP
ftr-424	54	7	public	public	ADJ
ftr-424	54	8	affairs	affair	NOUN
ftr-424	54	9	,	,	PUNCT
ftr-424	54	10	fact	fact	NOUN
ftr-424	54	11	sheet	sheet	NOUN
ftr-424	54	12	:	:	PUNCT
ftr-424	54	13	the	the	DET
ftr-424	54	14	toll	toll	NOUN
ftr-424	54	15	of	of	ADP
ftr-424	54	16	two	two	NUM
ftr-424	54	17	taxes	taxis	NOUN
ftr-424	54	18	:	:	PUNCT
ftr-424	54	19	the	the	DET
ftr-424	54	20	regular	regular	ADJ
ftr-424	54	21	income	income	NOUN
ftr-424	54	22	tax	tax	NOUN
ftr-424	54	23	and	and	CCONJ
ftr-424	54	24	the	the	DET
ftr-424	54	25	amt	amt	PROPN
ftr-424	54	26	(	(	PUNCT
ftr-424	54	27	mar	mar	PROPN
ftr-424	54	28	.	.	PROPN
ftr-424	54	29	2	2	NUM
ftr-424	54	30	,	,	PUNCT
ftr-424	54	31	2005	2005	NUM
ftr-424	54	32	)	)	PUNCT
ftr-424	54	33	,	,	PUNCT
ftr-424	54	34	at	at	ADP
ftr-424	54	35	http://www.treas.gov/press/releases/reports/factsheetthetollofwotaxesupdate.pdf	http://www.treas.gov/press/releases/reports/factsheetthetollofwotaxesupdate.pdf	NOUN
ftr-424	54	36	(	(	PUNCT
ftr-424	54	37	updating	update	VERB
ftr-424	54	38	a	a	DET
ftr-424	54	39	similar	similar	ADJ
ftr-424	54	40	2004	2004	NUM
ftr-424	54	41	fact	fact	NOUN
ftr-424	54	42	sheet	sheet	NOUN
ftr-424	54	43	released	release	VERB
ftr-424	54	44	by	by	ADP
ftr-424	54	45	the	the	DET
ftr-424	54	46	treasury	treasury	PROPN
ftr-424	54	47	department	department	PROPN
ftr-424	54	48	,	,	PUNCT
ftr-424	54	49	at	at	ADP
ftr-424	54	50	http://www.treas.gov/press/releases/jsl293.htm	http://www.treas.gov/press/releases/jsl293.htm	PROPN
ftr-424	54	51	?	?	PROPN
ftr-424	54	52	,	,	PUNCT
ftr-424	54	53	indicating	indicate	VERB
ftr-424	54	54	46.4	46.4	NUM
ftr-424	54	55	million	million	NUM
ftr-424	54	56	would	would	AUX
ftr-424	54	57	pay	pay	VERB
ftr-424	54	58	amt	amt	PROPN
ftr-424	54	59	in	in	ADP
ftr-424	54	60	2014	2014	NUM
ftr-424	54	61	)	)	PUNCT
ftr-424	54	62	.	.	PUNCT
ftr-424	55	1	7	7	X
ftr-424	55	2	.	.	X
ftr-424	56	1	i	i	PRON
ftr-424	56	2	d.	d.	PROPN
ftr-424	56	3	8	8	NUM
ftr-424	56	4	.	.	PUNCT
ftr-424	57	1	see	see	VERB
ftr-424	57	2	,	,	PUNCT
ftr-424	57	3	e.g.	e.g.	ADV
ftr-424	57	4	,	,	PUNCT
ftr-424	57	5	mark	mark	PROPN
ftr-424	57	6	a.	a.	NOUN
ftr-424	57	7	luscombe	luscombe	NOUN
ftr-424	57	8	,	,	PUNCT
ftr-424	57	9	alternative	alternative	ADJ
ftr-424	57	10	minimum	minimum	ADJ
ftr-424	57	11	tax	tax	NOUN
ftr-424	57	12	our	our	PRON
ftr-424	57	13	future	future	ADJ
ftr-424	57	14	flat	flat	ADJ
ftr-424	57	15	tax	tax	NOUN
ftr-424	57	16	?	?	PUNCT
ftr-424	57	17	,	,	PUNCT
ftr-424	57	18	taxes	taxis	NOUN
ftr-424	57	19	,	,	PUNCT
ftr-424	57	20	nov	nov	PROPN
ftr-424	57	21	.	.	PROPN
ftr-424	57	22	2003	2003	NUM
ftr-424	57	23	,	,	PUNCT
ftr-424	57	24	at	at	ADP
ftr-424	57	25	3	3	NUM
ftr-424	57	26	(	(	PUNCT
ftr-424	57	27	explaining	explain	VERB
ftr-424	57	28	that	that	SCONJ
ftr-424	57	29	very	very	ADV
ftr-424	57	30	high	high	ADJ
ftr-424	57	31	income	income	NOUN
ftr-424	57	32	taxpayers	taxpayer	NOUN
ftr-424	57	33	pay	pay	VERB
ftr-424	57	34	the	the	DET
ftr-424	57	35	regular	regular	ADJ
ftr-424	57	36	tax	tax	NOUN
ftr-424	57	37	rate	rate	NOUN
ftr-424	57	38	rather	rather	ADV
ftr-424	57	39	than	than	ADP
ftr-424	57	40	the	the	DET
ftr-424	57	41	amt	amt	PROPN
ftr-424	57	42	,	,	PUNCT
ftr-424	57	43	even	even	ADV
ftr-424	57	44	though	though	SCONJ
ftr-424	57	45	the	the	DET
ftr-424	57	46	amt	amt	PROPN
ftr-424	57	47	base	base	NOUN
ftr-424	57	48	is	be	AUX
ftr-424	57	49	broader	broad	ADJ
ftr-424	57	50	,	,	PUNCT
ftr-424	57	51	because	because	SCONJ
ftr-424	57	52	the	the	DET
ftr-424	57	53	highest	high	ADJ
ftr-424	57	54	marginal	marginal	ADJ
ftr-424	57	55	rate	rate	NOUN
ftr-424	57	56	under	under	ADP
ftr-424	57	57	the	the	DET
ftr-424	57	58	regular	regular	ADJ
ftr-424	57	59	tax	tax	NOUN
ftr-424	57	60	exceeds	exceed	VERB
ftr-424	57	61	the	the	DET
ftr-424	57	62	highest	high	ADJ
ftr-424	57	63	amt	amt	NOUN
ftr-424	57	64	rate	rate	NOUN
ftr-424	57	65	)	)	PUNCT
ftr-424	57	66	.	.	PUNCT
ftr-424	58	1	9	9	X
ftr-424	58	2	.	.	X
ftr-424	58	3	see	see	VERB
ftr-424	58	4	,	,	PUNCT
ftr-424	58	5	e.g.	e.g.	ADV
ftr-424	58	6	,	,	PUNCT
ftr-424	58	7	daniel	daniel	PROPN
ftr-424	58	8	shaviro	shaviro	PROPN
ftr-424	58	9	,	,	PUNCT
ftr-424	58	10	tax	tax	NOUN
ftr-424	58	11	simplification	simplification	NOUN
ftr-424	58	12	and	and	CCONJ
ftr-424	58	13	the	the	DET
ftr-424	58	14	alternative	alternative	ADJ
ftr-424	58	15	minimum	minimum	ADJ
ftr-424	58	16	tax	tax	NOUN
ftr-424	58	17	,	,	PUNCT
ftr-424	58	18	91	91	NUM
ftr-424	58	19	tax	tax	NOUN
ftr-424	58	20	notes	note	NOUN
ftr-424	58	21	1455	1455	NUM
ftr-424	58	22	,	,	PUNCT
ftr-424	58	23	1455	1455	NUM
ftr-424	58	24	-	-	SYM
ftr-424	58	25	56	56	NUM
ftr-424	58	26	(	(	PUNCT
ftr-424	58	27	may	may	PROPN
ftr-424	58	28	28	28	NUM
ftr-424	58	29	,	,	PUNCT
ftr-424	58	30	2001	2001	NUM
ftr-424	58	31	)	)	PUNCT
ftr-424	58	32	(	(	PUNCT
ftr-424	58	33	providing	provide	VERB
ftr-424	58	34	an	an	DET
ftr-424	58	35	overview	overview	NOUN
ftr-424	58	36	of	of	ADP
ftr-424	58	37	the	the	DET
ftr-424	58	38	strong	strong	ADJ
ftr-424	58	39	commentary	commentary	NOUN
ftr-424	58	40	advocating	advocate	VERB
ftr-424	58	41	amt	amt	PROPN
ftr-424	58	42	repeal	repeal	NOUN
ftr-424	58	43	that	that	PRON
ftr-424	58	44	labels	label	VERB
ftr-424	58	45	the	the	DET
ftr-424	58	46	amt	amt	PROPN
ftr-424	58	47	the	the	DET
ftr-424	58	48	"	"	PUNCT
ftr-424	58	49	biggest	big	ADJ
ftr-424	58	50	headache	headache	NOUN
ftr-424	58	51	"	"	PUNCT
ftr-424	58	52	and	and	CCONJ
ftr-424	58	53	"	"	PUNCT
ftr-424	58	54	asininely	asininely	ADV
ftr-424	58	55	stupid	stupid	ADJ
ftr-424	58	56	"	"	PUNCT
ftr-424	58	57	)	)	PUNCT
ftr-424	58	58	;	;	PUNCT
ftr-424	58	59	shawn	shawn	PROPN
ftr-424	58	60	tully	tully	PROPN
ftr-424	58	61	,	,	PUNCT
ftr-424	58	62	taxpayer	taxpayer	NOUN
ftr-424	58	63	,	,	PUNCT
ftr-424	58	64	beware	beware	VERB
ftr-424	58	65	!	!	PUNCT
ftr-424	58	66	,	,	PUNCT
ftr-424	58	67	fortune	fortune	PROPN
ftr-424	58	68	,	,	PUNCT
ftr-424	58	69	june	june	PROPN
ftr-424	58	70	23	23	NUM
ftr-424	58	71	,	,	PUNCT
ftr-424	58	72	2003	2003	NUM
ftr-424	58	73	,	,	PUNCT
ftr-424	58	74	at	at	ADP
ftr-424	58	75	48	48	NUM
ftr-424	58	76	(	(	PUNCT
ftr-424	58	77	calling	call	VERB
ftr-424	58	78	the	the	DET
ftr-424	58	79	amt	amt	PROPN
ftr-424	58	80	a	a	DET
ftr-424	58	81	"	"	PUNCT
ftr-424	58	82	morally	morally	ADV
ftr-424	58	83	corrupt	corrupt	ADJ
ftr-424	58	84	rip	rip	NOUN
ftr-424	58	85	-	-	PUNCT
ftr-424	58	86	off	off	NOUN
ftr-424	58	87	'	'	PUNCT
ftr-424	58	88	)	)	PUNCT
ftr-424	58	89	;	;	PUNCT
ftr-424	58	90	mary	mary	PROPN
ftr-424	58	91	beth	beth	PROPN
ftr-424	58	92	franklin	franklin	PROPN
ftr-424	58	93	,	,	PUNCT
ftr-424	58	94	prisoners	prisoner	NOUN
ftr-424	58	95	of	of	ADP
ftr-424	58	96	the	the	DET
ftr-424	58	97	amt	amt	PROPN
ftr-424	58	98	,	,	PUNCT
ftr-424	58	99	2003	2003	NUM
ftr-424	58	100	kiplinger	kiplinger	PROPN
ftr-424	58	101	's	's	PART
ftr-424	58	102	personal	personal	ADJ
ftr-424	58	103	finance	finance	NOUN
ftr-424	58	104	60	60	NUM
ftr-424	58	105	(	(	PUNCT
ftr-424	58	106	calling	call	VERB
ftr-424	58	107	the	the	DET
ftr-424	58	108	amt	amt	PROPN
ftr-424	58	109	"	"	PUNCT
ftr-424	58	110	a	a	DET
ftr-424	58	111	ticking	ticking	ADJ
ftr-424	58	112	time	time	NOUN
ftr-424	58	113	bomb	bomb	NOUN
ftr-424	58	114	"	"	PUNCT
ftr-424	58	115	)	)	PUNCT
ftr-424	58	116	;	;	PUNCT
ftr-424	58	117	[	[	X
ftr-424	58	118	vol	vol	NOUN
ftr-424	58	119	.	.	PUNCT
ftr-424	58	120	6:9	6:9	NUM
ftr-424	59	1	congress	congress	PROPN
ftr-424	59	2	fiddles	fiddle	VERB
ftr-424	59	3	while	while	SCONJ
ftr-424	59	4	middle	middle	PROPN
ftr-424	59	5	america	america	PROPN
ftr-424	59	6	burns	burn	VERB
ftr-424	59	7	that	that	SCONJ
ftr-424	59	8	many	many	ADJ
ftr-424	59	9	ordinary	ordinary	ADJ
ftr-424	59	10	taxpayers	taxpayer	NOUN
ftr-424	59	11	are	be	AUX
ftr-424	59	12	unaware	unaware	ADJ
ftr-424	59	13	of	of	ADP
ftr-424	59	14	its	its	PRON
ftr-424	59	15	existence	existence	NOUN
ftr-424	59	16	or	or	CCONJ
ftr-424	59	17	ill	ill	ADV
ftr-424	59	18	-	-	PUNCT
ftr-424	59	19	informed	inform	VERB
ftr-424	59	20	about	about	ADP
ftr-424	59	21	the	the	DET
ftr-424	59	22	interplay	interplay	NOUN
ftr-424	59	23	of	of	ADP
ftr-424	59	24	various	various	ADJ
ftr-424	59	25	provisions	provision	NOUN
ftr-424	59	26	.	.	PUNCT
ftr-424	59	27	"	"	PUNCT
ftr-424	60	1	they	they	PRON
ftr-424	60	2	critique	critique	VERB
ftr-424	60	3	the	the	DET
ftr-424	60	4	apparent	apparent	ADJ
ftr-424	60	5	lack	lack	NOUN
ftr-424	60	6	of	of	ADP
ftr-424	60	7	consistency	consistency	NOUN
ftr-424	60	8	with	with	ADP
ftr-424	60	9	regular	regular	ADJ
ftr-424	60	10	income	income	NOUN
ftr-424	60	11	tax	tax	NOUN
ftr-424	60	12	policy	policy	NOUN
ftr-424	60	13	,	,	PUNCT
ftr-424	60	14	because	because	SCONJ
ftr-424	60	15	the	the	DET
ftr-424	60	16	amt	amt	PROPN
ftr-424	60	17	sometimes	sometimes	ADV
ftr-424	60	18	takes	take	VERB
ftr-424	60	19	back	back	ADV
ftr-424	60	20	the	the	DET
ftr-424	60	21	benefit	benefit	NOUN
ftr-424	60	22	of	of	ADP
ftr-424	60	23	specific	specific	ADJ
ftr-424	60	24	provisions	provision	NOUN
ftr-424	60	25	targeted	target	VERB
ftr-424	60	26	by	by	ADP
ftr-424	60	27	congress	congress	PROPN
ftr-424	60	28	to	to	ADP
ftr-424	60	29	particular	particular	ADJ
ftr-424	60	30	statuses	status	NOUN
ftr-424	60	31	,	,	PUNCT
ftr-424	60	32	such	such	ADJ
ftr-424	60	33	as	as	ADP
ftr-424	60	34	the	the	DET
ftr-424	60	35	state	state	NOUN
ftr-424	60	36	tax	tax	NOUN
ftr-424	60	37	or	or	CCONJ
ftr-424	60	38	medical	medical	ADJ
ftr-424	60	39	expense	expense	NOUN
ftr-424	60	40	deductions	deduction	NOUN
ftr-424	60	41	.	.	PUNCT
ftr-424	60	42	"	"	PUNCT
ftr-424	61	1	they	they	PRON
ftr-424	61	2	point	point	VERB
ftr-424	61	3	out	out	ADP
ftr-424	61	4	the	the	DET
ftr-424	61	5	complexity	complexity	NOUN
ftr-424	61	6	of	of	ADP
ftr-424	61	7	multiple	multiple	ADJ
ftr-424	61	8	computations	computation	NOUN
ftr-424	61	9	to	to	PART
ftr-424	61	10	determine	determine	VERB
ftr-424	61	11	tax	tax	NOUN
ftr-424	61	12	liability	liability	NOUN
ftr-424	61	13	and	and	CCONJ
ftr-424	61	14	the	the	DET
ftr-424	61	15	internal	internal	ADJ
ftr-424	61	16	complexity	complexity	NOUN
ftr-424	61	17	of	of	ADP
ftr-424	61	18	the	the	DET
ftr-424	61	19	amt	amt	PROPN
ftr-424	61	20	provisions	provision	NOUN
ftr-424	61	21	themselves.2	themselves.2	VERB
ftr-424	61	22	to	to	PART
ftr-424	61	23	catch	catch	VERB
ftr-424	61	24	the	the	DET
ftr-424	61	25	attention	attention	NOUN
ftr-424	61	26	of	of	ADP
ftr-424	61	27	ordinary	ordinary	ADJ
ftr-424	61	28	americans	american	NOUN
ftr-424	61	29	and	and	CCONJ
ftr-424	61	30	illustrate	illustrate	VERB
ftr-424	61	31	the	the	DET
ftr-424	61	32	reach	reach	NOUN
ftr-424	61	33	of	of	ADP
ftr-424	61	34	the	the	DET
ftr-424	61	35	system	system	NOUN
ftr-424	61	36	,	,	PUNCT
ftr-424	61	37	various	various	ADJ
ftr-424	61	38	special	special	ADJ
ftr-424	61	39	interest	interest	NOUN
ftr-424	61	40	groups	group	NOUN
ftr-424	61	41	highlight	highlight	VERB
ftr-424	61	42	the	the	DET
ftr-424	61	43	stories	story	NOUN
ftr-424	61	44	of	of	ADP
ftr-424	61	45	sympathetic	sympathetic	ADJ
ftr-424	61	46	"	"	PUNCT
ftr-424	61	47	victims	victim	NOUN
ftr-424	61	48	"	"	PUNCT
ftr-424	61	49	of	of	ADP
ftr-424	61	50	the	the	DET
ftr-424	61	51	elimination	elimination	NOUN
ftr-424	61	52	of	of	ADP
ftr-424	61	53	particular	particular	ADJ
ftr-424	61	54	preference	preference	NOUN
ftr-424	61	55	items.3	items.3	PROPN
ftr-424	61	56	those	those	DET
ftr-424	61	57	arguments	argument	NOUN
ftr-424	61	58	,	,	PUNCT
ftr-424	61	59	however	however	ADV
ftr-424	61	60	,	,	PUNCT
ftr-424	61	61	gloss	gloss	VERB
ftr-424	61	62	over	over	ADP
ftr-424	61	63	the	the	DET
ftr-424	61	64	negative	negative	ADJ
ftr-424	61	65	impact	impact	NOUN
ftr-424	61	66	of	of	ADP
ftr-424	61	67	amt	amt	PROPN
ftr-424	61	68	repeal	repeal	NOUN
ftr-424	61	69	,	,	PUNCT
ftr-424	61	70	when	when	SCONJ
ftr-424	61	71	combined	combine	VERB
ftr-424	61	72	with	with	ADP
ftr-424	61	73	the	the	DET
ftr-424	61	74	significant	significant	ADJ
ftr-424	61	75	tax	tax	NOUN
ftr-424	61	76	reductions	reduction	NOUN
ftr-424	61	77	for	for	ADP
ftr-424	61	78	wealthier	wealthy	ADJ
ftr-424	61	79	taxpayers	taxpayer	NOUN
ftr-424	61	80	under	under	ADP
ftr-424	61	81	current	current	ADJ
ftr-424	61	82	federal	federal	ADJ
ftr-424	61	83	tax	tax	NOUN
ftr-424	61	84	law	law	NOUN
ftr-424	61	85	(	(	PUNCT
ftr-424	61	86	including	include	VERB
ftr-424	61	87	the	the	DET
ftr-424	61	88	decrease	decrease	NOUN
ftr-424	61	89	in	in	ADP
ftr-424	61	90	taxation	taxation	NOUN
ftr-424	61	91	of	of	ADP
ftr-424	61	92	capital	capital	NOUN
ftr-424	61	93	gains	gain	NOUN
ftr-424	61	94	and	and	CCONJ
ftr-424	61	95	dividends	dividend	NOUN
ftr-424	61	96	,	,	PUNCT
ftr-424	61	97	as	as	ADV
ftr-424	61	98	well	well	ADV
ftr-424	61	99	as	as	ADP
ftr-424	61	100	the	the	DET
ftr-424	61	101	likely	likely	ADJ
ftr-424	61	102	permanent	permanent	ADJ
ftr-424	61	103	reduction	reduction	NOUN
ftr-424	61	104	or	or	CCONJ
ftr-424	61	105	elimination	elimination	NOUN
ftr-424	61	106	of	of	ADP
ftr-424	61	107	estate	estate	NOUN
ftr-424	61	108	taxes	taxis	NOUN
ftr-424	61	109	)	)	PUNCT
ftr-424	61	110	.	.	PUNCT
ftr-424	62	1	amt	amt	PROPN
ftr-424	62	2	repeal	repeal	NOUN
ftr-424	62	3	would	would	AUX
ftr-424	62	4	burden	burden	VERB
ftr-424	62	5	ordinary	ordinary	ADJ
ftr-424	62	6	taxpayers	taxpayer	NOUN
ftr-424	62	7	with	with	ADP
ftr-424	62	8	either	either	CCONJ
ftr-424	62	9	future	future	ADJ
ftr-424	62	10	tax	tax	NOUN
ftr-424	62	11	increases	increase	NOUN
ftr-424	62	12	or	or	CCONJ
ftr-424	62	13	benefit	benefit	NOUN
ftr-424	62	14	reductions	reduction	NOUN
ftr-424	62	15	,	,	PUNCT
ftr-424	62	16	if	if	SCONJ
ftr-424	62	17	the	the	DET
ftr-424	62	18	tax	tax	NOUN
ftr-424	62	19	cuts	cut	NOUN
ftr-424	62	20	already	already	ADV
ftr-424	62	21	enacted	enact	VERB
ftr-424	62	22	are	be	AUX
ftr-424	62	23	not	not	PART
ftr-424	62	24	substantially	substantially	ADV
ftr-424	62	25	rolled	roll	VERB
ftr-424	62	26	back	back	ADV
ftr-424	62	27	and	and	CCONJ
ftr-424	62	28	no	no	DET
ftr-424	62	29	other	other	ADJ
ftr-424	62	30	changes	change	NOUN
ftr-424	62	31	are	be	AUX
ftr-424	62	32	made.4	made.4	NOUN
ftr-424	62	33	at	at	ADP
ftr-424	62	34	a	a	DET
ftr-424	62	35	time	time	NOUN
ftr-424	62	36	when	when	SCONJ
ftr-424	62	37	there	there	PRON
ftr-424	62	38	is	be	VERB
ftr-424	62	39	significant	significant	ADJ
ftr-424	62	40	and	and	CCONJ
ftr-424	62	41	increasing	increase	VERB
ftr-424	62	42	disparity	disparity	NOUN
ftr-424	62	43	of	of	ADP
ftr-424	62	44	incomes	income	NOUN
ftr-424	62	45	among	among	ADP
ftr-424	62	46	taxpayers	taxpayer	NOUN
ftr-424	62	47	,	,	PUNCT
ftr-424	62	48	amt	amt	PROPN
ftr-424	62	49	repeal	repeal	NOUN
ftr-424	62	50	would	would	AUX
ftr-424	62	51	remove	remove	VERB
ftr-424	62	52	one	one	NUM
ftr-424	62	53	of	of	ADP
ftr-424	62	54	the	the	DET
ftr-424	62	55	tools	tool	NOUN
ftr-424	62	56	from	from	ADP
ftr-424	62	57	the	the	DET
ftr-424	62	58	tax	tax	NOUN
ftr-424	62	59	system	system	NOUN
ftr-424	62	60	toolbox	toolbox	NOUN
ftr-424	62	61	for	for	ADP
ftr-424	62	62	defeating	defeat	VERB
ftr-424	62	63	high	high	ADJ
ftr-424	62	64	-	-	PUNCT
ftr-424	62	65	income	income	NOUN
ftr-424	62	66	taxpayers	taxpayer	NOUN
ftr-424	62	67	'	'	PART
ftr-424	62	68	ability	ability	NOUN
ftr-424	62	69	to	to	PART
ftr-424	62	70	shelter	shelter	VERB
ftr-424	62	71	economic	economic	ADJ
ftr-424	62	72	income	income	NOUN
ftr-424	62	73	and	and	CCONJ
ftr-424	62	74	reduce	reduce	VERB
ftr-424	62	75	their	their	PRON
ftr-424	62	76	federal	federal	ADJ
ftr-424	62	77	tax	tax	NOUN
ftr-424	62	78	burdens	burden	NOUN
ftr-424	62	79	.	.	PUNCT
ftr-424	63	1	even	even	ADV
ftr-424	63	2	prior	prior	ADV
ftr-424	63	3	to	to	ADP
ftr-424	63	4	the	the	DET
ftr-424	63	5	2002	2002	NUM
ftr-424	63	6	-	-	SYM
ftr-424	63	7	2003	2003	NUM
ftr-424	63	8	tax	tax	NOUN
ftr-424	63	9	cuts	cut	NOUN
ftr-424	63	10	,	,	PUNCT
ftr-424	63	11	analysts	analyst	NOUN
ftr-424	63	12	noted	note	VERB
ftr-424	63	13	that	that	SCONJ
ftr-424	63	14	the	the	DET
ftr-424	63	15	benefit	benefit	NOUN
ftr-424	63	16	of	of	ADP
ftr-424	63	17	amt	amt	PROPN
ftr-424	63	18	repeal	repeal	NOUN
ftr-424	63	19	would	would	AUX
ftr-424	63	20	accrue	accrue	VERB
ftr-424	63	21	to	to	ADP
ftr-424	63	22	higherincome	higherincome	ADJ
ftr-424	63	23	households	household	NOUN
ftr-424	63	24	:	:	PUNCT
ftr-424	63	25	"	"	PUNCT
ftr-424	63	26	the	the	DET
ftr-424	63	27	average	average	ADJ
ftr-424	63	28	tax	tax	NOUN
ftr-424	63	29	cut	cut	NOUN
ftr-424	63	30	for	for	ADP
ftr-424	63	31	all	all	DET
ftr-424	63	32	households	household	NOUN
ftr-424	63	33	with	with	ADP
ftr-424	63	34	income	income	NOUN
ftr-424	63	35	above	above	ADP
ftr-424	63	36	$	$	SYM
ftr-424	63	37	200,000	200,000	NUM
ftr-424	63	38	[	[	PUNCT
ftr-424	63	39	roughly	roughly	ADV
ftr-424	63	40	3	3	NUM
ftr-424	63	41	%	%	NOUN
ftr-424	63	42	of	of	ADP
ftr-424	63	43	taxpayers	taxpayer	NOUN
ftr-424	63	44	]	]	PUNCT
ftr-424	63	45	would	would	AUX
ftr-424	63	46	rise	rise	VERB
ftr-424	63	47	by	by	ADP
ftr-424	63	48	$	$	SYM
ftr-424	63	49	11,000	11,000	NUM
ftr-424	63	50	.	.	PUNCT
ftr-424	63	51	'	'	PUNCT
ftr-424	64	1	'	'	PART
ftr-424	64	2	6	6	NUM
ftr-424	64	3	amt	amt	PROPN
ftr-424	64	4	repeal	repeal	NOUN
ftr-424	64	5	would	would	AUX
ftr-424	64	6	thus	thus	ADV
ftr-424	64	7	exacerbate	exacerbate	VERB
ftr-424	64	8	the	the	DET
ftr-424	64	9	trend	trend	NOUN
ftr-424	64	10	that	that	PRON
ftr-424	64	11	is	be	AUX
ftr-424	64	12	shifting	shift	VERB
ftr-424	64	13	the	the	DET
ftr-424	64	14	overall	overall	ADJ
ftr-424	64	15	federal	federal	ADJ
ftr-424	64	16	tax	tax	NOUN
ftr-424	64	17	burden	burden	NOUN
ftr-424	64	18	away	away	ADV
ftr-424	64	19	from	from	ADP
ftr-424	64	20	high	high	ADJ
ftr-424	64	21	-	-	PUNCT
ftr-424	64	22	income	income	NOUN
ftr-424	64	23	taxpayers	taxpayer	NOUN
ftr-424	64	24	.	.	PUNCT
ftr-424	65	1	assuming	assume	VERB
ftr-424	65	2	that	that	SCONJ
ftr-424	65	3	any	any	DET
ftr-424	65	4	attempt	attempt	NOUN
ftr-424	65	5	to	to	PART
ftr-424	65	6	reverse	reverse	VERB
ftr-424	65	7	entirely	entirely	ADV
ftr-424	65	8	the	the	DET
ftr-424	65	9	2001	2001	NUM
ftr-424	65	10	and	and	CCONJ
ftr-424	65	11	2003	2003	NUM
ftr-424	65	12	income	income	NOUN
ftr-424	65	13	and	and	CCONJ
ftr-424	65	14	estate	estate	NOUN
ftr-424	65	15	tax	tax	NOUN
ftr-424	65	16	cuts	cut	NOUN
ftr-424	65	17	would	would	AUX
ftr-424	65	18	meet	meet	VERB
ftr-424	65	19	with	with	ADP
ftr-424	65	20	insurmountable	insurmountable	ADJ
ftr-424	65	21	political	political	ADJ
ftr-424	65	22	shailagh	shailagh	NOUN
ftr-424	65	23	murray	murray	PROPN
ftr-424	65	24	,	,	PUNCT
ftr-424	65	25	firestorm	firestorm	VERB
ftr-424	65	26	looms	loom	NOUN
ftr-424	65	27	on	on	ADP
ftr-424	65	28	minimum	minimum	ADJ
ftr-424	65	29	tax	tax	NOUN
ftr-424	65	30	,	,	PUNCT
ftr-424	65	31	wall	wall	PROPN
ftr-424	65	32	st	st	PROPN
ftr-424	65	33	.	.	PROPN
ftr-424	65	34	j.	j.	PROPN
ftr-424	65	35	,	,	PUNCT
ftr-424	65	36	july	july	PROPN
ftr-424	65	37	1	1	NUM
ftr-424	65	38	,	,	PUNCT
ftr-424	65	39	2003	2003	NUM
ftr-424	65	40	,	,	PUNCT
ftr-424	65	41	at	at	ADP
ftr-424	65	42	a4	a4	NOUN
ftr-424	65	43	(	(	PUNCT
ftr-424	65	44	calling	call	VERB
ftr-424	65	45	the	the	DET
ftr-424	65	46	amt	amt	PROPN
ftr-424	65	47	a	a	DET
ftr-424	65	48	"	"	PUNCT
ftr-424	65	49	creeping	creep	VERB
ftr-424	65	50	menace	menace	NOUN
ftr-424	65	51	"	"	PUNCT
ftr-424	65	52	)	)	PUNCT
ftr-424	65	53	.	.	PUNCT
ftr-424	66	1	10	10	X
ftr-424	66	2	.	.	PUNCT
ftr-424	67	1	see	see	VERB
ftr-424	67	2	david	david	PROPN
ftr-424	67	3	cay	cay	PROPN
ftr-424	67	4	johnston	johnston	PROPN
ftr-424	67	5	,	,	PUNCT
ftr-424	67	6	your	your	PRON
ftr-424	67	7	taxes	taxis	NOUN
ftr-424	67	8	:	:	PUNCT
ftr-424	67	9	a	a	DET
ftr-424	67	10	"	"	PUNCT
ftr-424	67	11	stealth	stealth	ADJ
ftr-424	67	12	tax	tax	NOUN
ftr-424	67	13	"	"	PUNCT
ftr-424	67	14	is	be	AUX
ftr-424	67	15	creeping	creep	VERB
ftr-424	67	16	up	up	ADP
ftr-424	67	17	on	on	ADP
ftr-424	67	18	growing	grow	VERB
ftr-424	67	19	numbers	number	NOUN
ftr-424	67	20	of	of	ADP
ftr-424	67	21	americans	americans	PROPN
ftr-424	67	22	,	,	PUNCT
ftr-424	67	23	n.y	n.y	PROPN
ftr-424	67	24	.	.	PROPN
ftr-424	67	25	times	times	PROPN
ftr-424	67	26	,	,	PUNCT
ftr-424	67	27	feb	feb	PROPN
ftr-424	67	28	.	.	PROPN
ftr-424	67	29	17	17	NUM
ftr-424	67	30	,	,	PUNCT
ftr-424	67	31	2002	2002	NUM
ftr-424	67	32	,	,	PUNCT
ftr-424	67	33	at	at	ADP
ftr-424	67	34	317	317	NUM
ftr-424	67	35	.	.	PUNCT
ftr-424	68	1	see	see	VERB
ftr-424	68	2	infra	infra	NOUN
ftr-424	68	3	part	part	NOUN
ftr-424	68	4	iv.b	iv.b	ADJ
ftr-424	68	5	for	for	ADP
ftr-424	68	6	further	further	ADJ
ftr-424	68	7	discussion	discussion	NOUN
ftr-424	68	8	of	of	ADP
ftr-424	68	9	the	the	DET
ftr-424	68	10	transparency	transparency	NOUN
ftr-424	68	11	issue	issue	NOUN
ftr-424	68	12	.	.	PUNCT
ftr-424	69	1	11	11	NUM
ftr-424	69	2	.	.	X
ftr-424	70	1	see	see	VERB
ftr-424	70	2	infra	infra	NOUN
ftr-424	70	3	part	part	NOUN
ftr-424	70	4	iv.d	iv.d	ADJ
ftr-424	70	5	for	for	ADP
ftr-424	70	6	discussion	discussion	NOUN
ftr-424	70	7	of	of	ADP
ftr-424	70	8	this	this	DET
ftr-424	70	9	issue	issue	NOUN
ftr-424	70	10	.	.	PUNCT
ftr-424	71	1	12	12	NUM
ftr-424	71	2	.	.	PUNCT
ftr-424	72	1	see	see	VERB
ftr-424	72	2	infra	infra	NOUN
ftr-424	72	3	part	part	NOUN
ftr-424	72	4	iv.c	iv.c	VERB
ftr-424	72	5	for	for	ADP
ftr-424	72	6	discussion	discussion	NOUN
ftr-424	72	7	of	of	ADP
ftr-424	72	8	this	this	DET
ftr-424	72	9	issue	issue	NOUN
ftr-424	72	10	.	.	PUNCT
ftr-424	73	1	13	13	X
ftr-424	73	2	.	.	X
ftr-424	74	1	see	see	VERB
ftr-424	74	2	infra	infra	NOUN
ftr-424	74	3	part	part	NOUN
ftr-424	74	4	iv.e	iv.e	NOUN
ftr-424	74	5	for	for	ADP
ftr-424	74	6	discussion	discussion	NOUN
ftr-424	74	7	of	of	ADP
ftr-424	74	8	this	this	DET
ftr-424	74	9	issue	issue	NOUN
ftr-424	74	10	.	.	PUNCT
ftr-424	75	1	14	14	NUM
ftr-424	75	2	.	.	PUNCT
ftr-424	76	1	see	see	VERB
ftr-424	76	2	infra	infra	NOUN
ftr-424	76	3	part	part	NOUN
ftr-424	76	4	iii.b	iii.b	X
ftr-424	76	5	for	for	ADP
ftr-424	76	6	discussion	discussion	NOUN
ftr-424	76	7	of	of	ADP
ftr-424	76	8	this	this	DET
ftr-424	76	9	issue	issue	NOUN
ftr-424	76	10	.	.	PUNCT
ftr-424	77	1	15	15	X
ftr-424	77	2	.	.	X
ftr-424	77	3	see	see	VERB
ftr-424	77	4	infra	infra	NOUN
ftr-424	77	5	part	part	NOUN
ftr-424	77	6	iii.a	iii.a	NOUN
ftr-424	77	7	for	for	ADP
ftr-424	77	8	discussion	discussion	NOUN
ftr-424	77	9	of	of	ADP
ftr-424	77	10	this	this	DET
ftr-424	77	11	issue	issue	NOUN
ftr-424	77	12	.	.	PUNCT
ftr-424	78	1	16	16	NUM
ftr-424	78	2	.	.	PUNCT
ftr-424	79	1	william	william	PROPN
ftr-424	79	2	g.	g.	PROPN
ftr-424	79	3	gale	gale	PROPN
ftr-424	79	4	&	&	CCONJ
ftr-424	79	5	samara	samara	PROPN
ftr-424	79	6	r.	r.	PROPN
ftr-424	79	7	potter	potter	PROPN
ftr-424	79	8	,	,	PUNCT
ftr-424	79	9	an	an	DET
ftr-424	79	10	economic	economic	ADJ
ftr-424	79	11	evaluation	evaluation	NOUN
ftr-424	79	12	of	of	ADP
ftr-424	79	13	the	the	DET
ftr-424	79	14	economic	economic	ADJ
ftr-424	79	15	growth	growth	NOUN
ftr-424	79	16	and	and	CCONJ
ftr-424	79	17	tax	tax	NOUN
ftr-424	79	18	relief	relief	NOUN
ftr-424	79	19	reconciliation	reconciliation	NOUN
ftr-424	79	20	act	act	NOUN
ftr-424	79	21	of	of	ADP
ftr-424	79	22	2001	2001	NUM
ftr-424	79	23	,	,	PUNCT
ftr-424	79	24	55	55	NUM
ftr-424	79	25	nat'l	nat'l	NOUN
ftr-424	79	26	tax	tax	NOUN
ftr-424	79	27	j.	j.	PROPN
ftr-424	79	28	133	133	NUM
ftr-424	79	29	,	,	PUNCT
ftr-424	79	30	149	149	NUM
ftr-424	79	31	(	(	PUNCT
ftr-424	79	32	2002	2002	NUM
ftr-424	79	33	)	)	PUNCT
ftr-424	79	34	(	(	PUNCT
ftr-424	79	35	citing	cite	VERB
ftr-424	79	36	jerry	jerry	NOUN
ftr-424	79	37	tempalski	tempalski	NOUN
ftr-424	79	38	,	,	PUNCT
ftr-424	79	39	the	the	DET
ftr-424	79	40	impact	impact	NOUN
ftr-424	79	41	ofthe	ofthe	VERB
ftr-424	79	42	2001	2001	NUM
ftr-424	79	43	tax	tax	NOUN
ftr-424	79	44	bill	bill	NOUN
ftr-424	79	45	on	on	ADP
ftr-424	79	46	the	the	DET
ftr-424	79	47	individual	individual	ADJ
ftr-424	79	48	amt	amt	PROPN
ftr-424	79	49	,	,	PUNCT
ftr-424	79	50	u.s	u.s	PROPN
ftr-424	79	51	.	.	PROPN
ftr-424	79	52	treas	treas	PROPN
ftr-424	79	53	.	.	PUNCT
ftr-424	80	1	memo	memo	NOUN
ftr-424	80	2	(	(	PUNCT
ftr-424	80	3	2001	2001	NUM
ftr-424	80	4	)	)	PUNCT
ftr-424	80	5	)	)	PUNCT
ftr-424	80	6	.	.	PUNCT
ftr-424	81	1	2004	2004	NUM
ftr-424	81	2	]	]	PUNCT
ftr-424	81	3	florida	florida	PROPN
ftr-424	81	4	tax	tax	PROPN
ftr-424	81	5	review	review	PROPN
ftr-424	81	6	resistance,7	resistance,7	NOUN
ftr-424	81	7	this	this	DET
ftr-424	81	8	article	article	NOUN
ftr-424	81	9	argues	argue	VERB
ftr-424	81	10	that	that	SCONJ
ftr-424	81	11	there	there	PRON
ftr-424	81	12	may	may	AUX
ftr-424	81	13	be	be	AUX
ftr-424	81	14	a	a	DET
ftr-424	81	15	middle	middle	ADJ
ftr-424	81	16	road	road	NOUN
ftr-424	81	17	of	of	ADP
ftr-424	81	18	amt	amt	PROPN
ftr-424	81	19	reform	reform	NOUN
ftr-424	81	20	.	.	PUNCT
ftr-424	82	1	distributive	distributive	ADJ
ftr-424	82	2	justice	justice	NOUN
ftr-424	82	3	principles	principle	NOUN
ftr-424	82	4	and	and	CCONJ
ftr-424	82	5	a	a	DET
ftr-424	82	6	general	general	ADJ
ftr-424	82	7	goal	goal	NOUN
ftr-424	82	8	of	of	ADP
ftr-424	82	9	achieving	achieve	VERB
ftr-424	82	10	greater	great	ADJ
ftr-424	82	11	coherence	coherence	NOUN
ftr-424	82	12	within	within	ADP
ftr-424	82	13	the	the	DET
ftr-424	82	14	overall	overall	ADJ
ftr-424	82	15	tax	tax	NOUN
ftr-424	82	16	system	system	NOUN
ftr-424	82	17	should	should	AUX
ftr-424	82	18	guide	guide	VERB
ftr-424	82	19	the	the	DET
ftr-424	82	20	reforms	reform	NOUN
ftr-424	82	21	:	:	PUNCT
ftr-424	82	22	these	these	DET
ftr-424	82	23	principles	principle	NOUN
ftr-424	82	24	should	should	AUX
ftr-424	82	25	undergird	undergird	VERB
ftr-424	82	26	any	any	DET
ftr-424	82	27	assessment	assessment	NOUN
ftr-424	82	28	of	of	ADP
ftr-424	82	29	the	the	DET
ftr-424	82	30	degree	degree	NOUN
ftr-424	82	31	of	of	ADP
ftr-424	82	32	complexity	complexity	NOUN
ftr-424	82	33	considered	consider	VERB
ftr-424	82	34	permissible	permissible	ADJ
ftr-424	82	35	and	and	CCONJ
ftr-424	82	36	any	any	DET
ftr-424	82	37	balancing	balancing	NOUN
ftr-424	82	38	of	of	ADP
ftr-424	82	39	tradeoffs	tradeoff	NOUN
ftr-424	82	40	between	between	ADP
ftr-424	82	41	larger	large	ADJ
ftr-424	82	42	deficits	deficit	NOUN
ftr-424	82	43	and	and	CCONJ
ftr-424	82	44	increases	increase	NOUN
ftr-424	82	45	in	in	ADP
ftr-424	82	46	tax	tax	NOUN
ftr-424	82	47	burdens	burden	NOUN
ftr-424	82	48	(	(	PUNCT
ftr-424	82	49	or	or	CCONJ
ftr-424	82	50	lost	lose	VERB
ftr-424	82	51	benefits	benefit	NOUN
ftr-424	82	52	)	)	PUNCT
ftr-424	82	53	for	for	ADP
ftr-424	82	54	particular	particular	ADJ
ftr-424	82	55	groups	group	NOUN
ftr-424	82	56	of	of	ADP
ftr-424	82	57	taxpayers	taxpayer	NOUN
ftr-424	82	58	.	.	PUNCT
ftr-424	83	1	generally	generally	ADV
ftr-424	83	2	,	,	PUNCT
ftr-424	83	3	distributive	distributive	ADJ
ftr-424	83	4	justice	justice	NOUN
ftr-424	83	5	will	will	AUX
ftr-424	83	6	be	be	AUX
ftr-424	83	7	served	serve	VERB
ftr-424	83	8	if	if	SCONJ
ftr-424	83	9	amt	amt	PROPN
ftr-424	83	10	reforms	reform	NOUN
ftr-424	83	11	more	more	ADV
ftr-424	83	12	successfully	successfully	ADV
ftr-424	83	13	target	target	VERB
ftr-424	83	14	higher	high	ADJ
ftr-424	83	15	-	-	PUNCT
ftr-424	83	16	income	income	NOUN
ftr-424	83	17	taxpayers	taxpayer	NOUN
ftr-424	83	18	,	,	PUNCT
ftr-424	83	19	to	to	PART
ftr-424	83	20	ensure	ensure	VERB
ftr-424	83	21	that	that	SCONJ
ftr-424	83	22	they	they	PRON
ftr-424	83	23	shoulder	shoulder	VERB
ftr-424	83	24	at	at	ADV
ftr-424	83	25	least	least	ADJ
ftr-424	83	26	some	some	PRON
ftr-424	83	27	reasonable	reasonable	ADJ
ftr-424	83	28	share	share	NOUN
ftr-424	83	29	of	of	ADP
ftr-424	83	30	the	the	DET
ftr-424	83	31	national	national	ADJ
ftr-424	83	32	tax	tax	NOUN
ftr-424	83	33	burden	burden	NOUN
ftr-424	83	34	based	base	VERB
ftr-424	83	35	on	on	ADP
ftr-424	83	36	a	a	DET
ftr-424	83	37	fuller	full	ADJ
ftr-424	83	38	measure	measure	NOUN
ftr-424	83	39	of	of	ADP
ftr-424	83	40	their	their	PRON
ftr-424	83	41	true	true	ADJ
ftr-424	83	42	economic	economic	ADJ
ftr-424	83	43	income	income	NOUN
ftr-424	83	44	.	.	PUNCT
ftr-424	84	1	coherence	coherence	NOUN
ftr-424	84	2	will	will	AUX
ftr-424	84	3	be	be	AUX
ftr-424	84	4	increased	increase	VERB
ftr-424	84	5	if	if	SCONJ
ftr-424	84	6	,	,	PUNCT
ftr-424	84	7	whenever	whenever	SCONJ
ftr-424	84	8	possible	possible	ADJ
ftr-424	84	9	,	,	PUNCT
ftr-424	84	10	any	any	DET
ftr-424	84	11	amt	amt	PROPN
ftr-424	84	12	and	and	CCONJ
ftr-424	84	13	regular	regular	ADJ
ftr-424	84	14	tax	tax	NOUN
ftr-424	84	15	changes	change	NOUN
ftr-424	84	16	increase	increase	VERB
ftr-424	84	17	transparency	transparency	NOUN
ftr-424	84	18	,	,	PUNCT
ftr-424	84	19	ensure	ensure	VERB
ftr-424	84	20	policy	policy	NOUN
ftr-424	84	21	consistency	consistency	NOUN
ftr-424	84	22	between	between	ADP
ftr-424	84	23	the	the	DET
ftr-424	84	24	regular	regular	ADJ
ftr-424	84	25	income	income	NOUN
ftr-424	84	26	tax	tax	NOUN
ftr-424	84	27	and	and	CCONJ
ftr-424	84	28	the	the	DET
ftr-424	84	29	amt	amt	PROPN
ftr-424	84	30	,	,	PUNCT
ftr-424	84	31	and	and	CCONJ
ftr-424	84	32	avoid	avoid	VERB
ftr-424	84	33	unnecessary	unnecessary	ADJ
ftr-424	84	34	complexity	complexity	NOUN
ftr-424	84	35	in	in	ADP
ftr-424	84	36	both	both	DET
ftr-424	84	37	systems	system	NOUN
ftr-424	84	38	.	.	PUNCT
ftr-424	85	1	in	in	ADP
ftr-424	85	2	particular	particular	ADJ
ftr-424	85	3	,	,	PUNCT
ftr-424	85	4	both	both	CCONJ
ftr-424	85	5	fairness	fairness	NOUN
ftr-424	85	6	and	and	CCONJ
ftr-424	85	7	coherence	coherence	NOUN
ftr-424	85	8	will	will	AUX
ftr-424	85	9	be	be	AUX
ftr-424	85	10	enhanced	enhance	VERB
ftr-424	85	11	if	if	SCONJ
ftr-424	85	12	amt	amt	PROPN
ftr-424	85	13	amendments	amendment	NOUN
ftr-424	85	14	can	can	AUX
ftr-424	85	15	completely	completely	ADV
ftr-424	85	16	relieve	relieve	VERB
ftr-424	85	17	ordinary	ordinary	ADJ
ftr-424	85	18	taxpayers	taxpayer	NOUN
ftr-424	85	19	(	(	PUNCT
ftr-424	85	20	intended	intend	VERB
ftr-424	85	21	as	as	ADP
ftr-424	85	22	a	a	DET
ftr-424	85	23	non	non	ADJ
ftr-424	85	24	-	-	ADJ
ftr-424	85	25	technical	technical	ADJ
ftr-424	85	26	term	term	NOUN
ftr-424	85	27	to	to	PART
ftr-424	85	28	include	include	VERB
ftr-424	85	29	married	married	ADJ
ftr-424	85	30	taxpayers	taxpayer	NOUN
ftr-424	85	31	filing	file	VERB
ftr-424	85	32	jointly	jointly	ADV
ftr-424	85	33	with	with	ADP
ftr-424	85	34	economic	economic	ADJ
ftr-424	85	35	incomes	income	NOUN
ftr-424	85	36	less	less	ADJ
ftr-424	85	37	than	than	ADP
ftr-424	85	38	$	$	SYM
ftr-424	85	39	100,000	100,000	NUM
ftr-424	85	40	or	or	CCONJ
ftr-424	85	41	single	single	ADJ
ftr-424	85	42	taxpayers	taxpayer	NOUN
ftr-424	85	43	with	with	ADP
ftr-424	85	44	economic	economic	ADJ
ftr-424	85	45	incomes	income	NOUN
ftr-424	85	46	less	less	ADJ
ftr-424	85	47	than	than	ADP
ftr-424	85	48	$	$	SYM
ftr-424	85	49	50,000	50,000	NUM
ftr-424	85	50	)	)	PUNCT
ftr-424	85	51	from	from	ADP
ftr-424	85	52	any	any	DET
ftr-424	85	53	amt	amt	PROPN
ftr-424	85	54	burden	burden	NOUN
ftr-424	85	55	.	.	PUNCT
ftr-424	86	1	at	at	ADP
ftr-424	86	2	the	the	DET
ftr-424	86	3	same	same	ADJ
ftr-424	86	4	time	time	NOUN
ftr-424	86	5	,	,	PUNCT
ftr-424	86	6	realistic	realistic	ADJ
ftr-424	86	7	domestic	domestic	ADJ
ftr-424	86	8	and	and	CCONJ
ftr-424	86	9	international	international	ADJ
ftr-424	86	10	revenue	revenue	NOUN
ftr-424	86	11	needs	need	VERB
ftr-424	86	12	demand	demand	NOUN
ftr-424	86	13	that	that	SCONJ
ftr-424	86	14	the	the	DET
ftr-424	86	15	price	price	NOUN
ftr-424	86	16	of	of	ADP
ftr-424	86	17	amt	amt	PROPN
ftr-424	86	18	reforms	reform	NOUN
ftr-424	86	19	be	be	AUX
ftr-424	86	20	met	meet	VERB
ftr-424	86	21	through	through	ADP
ftr-424	86	22	significant	significant	ADJ
ftr-424	86	23	concurrent	concurrent	ADJ
ftr-424	86	24	changes	change	NOUN
ftr-424	86	25	to	to	ADP
ftr-424	86	26	the	the	DET
ftr-424	86	27	regular	regular	ADJ
ftr-424	86	28	tax	tax	NOUN
ftr-424	86	29	system	system	NOUN
ftr-424	86	30	and	and	CCONJ
ftr-424	86	31	the	the	DET
ftr-424	86	32	disallowance	disallowance	NOUN
ftr-424	86	33	of	of	ADP
ftr-424	86	34	additional	additional	ADJ
ftr-424	86	35	preference	preference	NOUN
ftr-424	86	36	items	item	NOUN
ftr-424	86	37	through	through	ADP
ftr-424	86	38	the	the	DET
ftr-424	86	39	amt	amt	PROPN
ftr-424	86	40	system	system	NOUN
ftr-424	86	41	.	.	PUNCT
ftr-424	87	1	the	the	DET
ftr-424	87	2	argument	argument	NOUN
ftr-424	87	3	proceeds	proceed	VERB
ftr-424	87	4	as	as	SCONJ
ftr-424	87	5	follows	follow	VERB
ftr-424	87	6	.	.	PUNCT
ftr-424	88	1	part	part	PROPN
ftr-424	88	2	ii	ii	PROPN
ftr-424	88	3	briefly	briefly	NOUN
ftr-424	88	4	explains	explain	VERB
ftr-424	88	5	the	the	DET
ftr-424	88	6	normative	normative	ADJ
ftr-424	88	7	perspective	perspective	NOUN
ftr-424	88	8	,	,	PUNCT
ftr-424	88	9	founded	found	VERB
ftr-424	88	10	on	on	ADP
ftr-424	88	11	distributive	distributive	ADJ
ftr-424	88	12	justice	justice	NOUN
ftr-424	88	13	principles	principle	NOUN
ftr-424	88	14	and	and	CCONJ
ftr-424	88	15	a	a	DET
ftr-424	88	16	demand	demand	NOUN
ftr-424	88	17	for	for	ADP
ftr-424	88	18	coherent	coherent	ADJ
ftr-424	88	19	structure	structure	NOUN
ftr-424	88	20	,	,	PUNCT
ftr-424	88	21	that	that	SCONJ
ftr-424	88	22	i	i	PRON
ftr-424	88	23	believe	believe	VERB
ftr-424	88	24	should	should	AUX
ftr-424	88	25	guide	guide	VERB
ftr-424	88	26	tax	tax	NOUN
ftr-424	88	27	policymakers	policymaker	NOUN
ftr-424	88	28	in	in	ADP
ftr-424	88	29	making	make	VERB
ftr-424	88	30	the	the	DET
ftr-424	88	31	difficult	difficult	ADJ
ftr-424	88	32	choices	choice	NOUN
ftr-424	88	33	among	among	ADP
ftr-424	88	34	possible	possible	ADJ
ftr-424	88	35	tax	tax	NOUN
ftr-424	88	36	reforms	reform	NOUN
ftr-424	88	37	.	.	PUNCT
ftr-424	89	1	part	part	NOUN
ftr-424	89	2	iii	iii	NOUN
ftr-424	89	3	discusses	discuss	VERB
ftr-424	89	4	in	in	ADP
ftr-424	89	5	greater	great	ADJ
ftr-424	89	6	detail	detail	NOUN
ftr-424	89	7	the	the	DET
ftr-424	89	8	effects	effect	NOUN
ftr-424	89	9	of	of	ADP
ftr-424	89	10	recent	recent	ADJ
ftr-424	89	11	amendments	amendment	NOUN
ftr-424	89	12	to	to	ADP
ftr-424	89	13	the	the	DET
ftr-424	89	14	code	code	NOUN
ftr-424	89	15	on	on	ADP
ftr-424	89	16	progressivity	progressivity	NOUN
ftr-424	89	17	,	,	PUNCT
ftr-424	89	18	deficits	deficit	NOUN
ftr-424	89	19	(	(	PUNCT
ftr-424	89	20	and	and	CCONJ
ftr-424	89	21	the	the	DET
ftr-424	89	22	national	national	ADJ
ftr-424	89	23	debt	debt	NOUN
ftr-424	89	24	burden	burden	NOUN
ftr-424	89	25	)	)	PUNCT
ftr-424	89	26	,	,	PUNCT
ftr-424	89	27	and	and	CCONJ
ftr-424	89	28	the	the	DET
ftr-424	89	29	reach	reach	NOUN
ftr-424	89	30	of	of	ADP
ftr-424	89	31	the	the	DET
ftr-424	89	32	amt	amt	PROPN
ftr-424	89	33	.	.	PUNCT
ftr-424	90	1	part	part	NOUN
ftr-424	90	2	iv	iv	NUM
ftr-424	90	3	considers	consider	VERB
ftr-424	90	4	the	the	DET
ftr-424	90	5	most	most	ADV
ftr-424	90	6	common	common	ADJ
ftr-424	90	7	arguments	argument	NOUN
ftr-424	90	8	for	for	ADP
ftr-424	90	9	outright	outright	ADJ
ftr-424	90	10	repeal	repeal	NOUN
ftr-424	90	11	of	of	ADP
ftr-424	90	12	the	the	DET
ftr-424	90	13	amt	amt	PROPN
ftr-424	90	14	stemming	stem	VERB
ftr-424	90	15	from	from	ADP
ftr-424	90	16	the	the	DET
ftr-424	90	17	resulting	result	VERB
ftr-424	90	18	downward	downward	ADJ
ftr-424	90	19	creep	creep	NOUN
ftr-424	90	20	and	and	CCONJ
ftr-424	90	21	concludes	conclude	VERB
ftr-424	90	22	that	that	SCONJ
ftr-424	90	23	there	there	PRON
ftr-424	90	24	are	be	VERB
ftr-424	90	25	strong	strong	ADJ
ftr-424	90	26	normative	normative	ADJ
ftr-424	90	27	,	,	PUNCT
ftr-424	90	28	and	and	CCONJ
ftr-424	90	29	practical	practical	ADJ
ftr-424	90	30	,	,	PUNCT
ftr-424	90	31	reasons	reason	NOUN
ftr-424	90	32	to	to	PART
ftr-424	90	33	retain	retain	VERB
ftr-424	90	34	the	the	DET
ftr-424	90	35	amt	amt	PROPN
ftr-424	90	36	despite	despite	SCONJ
ftr-424	90	37	its	its	PRON
ftr-424	90	38	flaws	flaw	NOUN
ftr-424	90	39	.	.	PUNCT
ftr-424	91	1	as	as	ADP
ftr-424	91	2	an	an	DET
ftr-424	91	3	alternative	alternative	NOUN
ftr-424	91	4	to	to	ADP
ftr-424	91	5	repeal	repeal	NOUN
ftr-424	91	6	,	,	PUNCT
ftr-424	91	7	part	part	NOUN
ftr-424	91	8	v	v	NOUN
ftr-424	91	9	proposes	propose	VERB
ftr-424	91	10	specific	specific	ADJ
ftr-424	91	11	provisions	provision	NOUN
ftr-424	91	12	to	to	PART
ftr-424	91	13	re	re	VERB
ftr-424	91	14	-	-	VERB
ftr-424	91	15	target	target	VERB
ftr-424	91	16	the	the	DET
ftr-424	91	17	amt	amt	PROPN
ftr-424	91	18	to	to	ADP
ftr-424	91	19	higher	high	ADJ
ftr-424	91	20	income	income	NOUN
ftr-424	91	21	taxpayers	taxpayer	NOUN
ftr-424	91	22	and	and	CCONJ
ftr-424	91	23	,	,	PUNCT
ftr-424	91	24	acknowledging	acknowledge	VERB
ftr-424	91	25	that	that	SCONJ
ftr-424	91	26	this	this	PRON
ftr-424	91	27	can	can	AUX
ftr-424	91	28	not	not	PART
ftr-424	91	29	be	be	AUX
ftr-424	91	30	accomplished	accomplish	VERB
ftr-424	91	31	solely	solely	ADV
ftr-424	91	32	within	within	ADP
ftr-424	91	33	the	the	DET
ftr-424	91	34	amt	amt	PROPN
ftr-424	91	35	,	,	PUNCT
ftr-424	91	36	suggests	suggest	VERB
ftr-424	91	37	possible	possible	ADJ
ftr-424	91	38	harmonizing	harmonize	VERB
ftr-424	91	39	changes	change	NOUN
ftr-424	91	40	to	to	ADP
ftr-424	91	41	the	the	DET
ftr-424	91	42	regular	regular	ADJ
ftr-424	91	43	tax	tax	NOUN
ftr-424	91	44	.	.	PUNCT
ftr-424	92	1	part	part	NOUN
ftr-424	92	2	vi	vi	PROPN
ftr-424	92	3	concludes	conclude	VERB
ftr-424	92	4	.	.	PUNCT
ftr-424	93	1	17	17	NUM
ftr-424	93	2	.	.	X
ftr-424	94	1	see	see	VERB
ftr-424	94	2	,	,	PUNCT
ftr-424	94	3	e.g.	e.g.	ADV
ftr-424	94	4	,	,	PUNCT
ftr-424	94	5	meade	meade	PROPN
ftr-424	94	6	emory	emory	PROPN
ftr-424	94	7	,	,	PUNCT
ftr-424	94	8	letters	letter	NOUN
ftr-424	94	9	to	to	ADP
ftr-424	94	10	the	the	DET
ftr-424	94	11	editor	editor	NOUN
ftr-424	94	12	:	:	PUNCT
ftr-424	94	13	estate	estate	NOUN
ftr-424	94	14	tax	tax	NOUN
ftr-424	94	15	debate	debate	NOUN
ftr-424	94	16	simply	simply	ADV
ftr-424	94	17	kicked	kick	VERB
ftr-424	94	18	over	over	ADP
ftr-424	94	19	10	10	NUM
ftr-424	94	20	years	year	NOUN
ftr-424	94	21	and	and	CCONJ
ftr-424	94	22	to	to	ADP
ftr-424	94	23	a	a	DET
ftr-424	94	24	very	very	ADV
ftr-424	94	25	uncertain	uncertain	ADJ
ftr-424	94	26	time	time	NOUN
ftr-424	94	27	,	,	PUNCT
ftr-424	94	28	91	91	NUM
ftr-424	94	29	tax	tax	NOUN
ftr-424	94	30	notes	note	NOUN
ftr-424	94	31	1765	1765	NUM
ftr-424	94	32	(	(	PUNCT
ftr-424	94	33	june	june	PROPN
ftr-424	94	34	4,2001	4,2001	PROPN
ftr-424	94	35	)	)	PUNCT
ftr-424	94	36	(	(	PUNCT
ftr-424	94	37	noting	note	VERB
ftr-424	94	38	that	that	SCONJ
ftr-424	94	39	"	"	PUNCT
ftr-424	94	40	opponents	opponent	NOUN
ftr-424	94	41	of	of	ADP
ftr-424	94	42	the	the	DET
ftr-424	94	43	estate	estate	NOUN
ftr-424	94	44	tax	tax	NOUN
ftr-424	94	45	simply	simply	ADV
ftr-424	94	46	believe	believe	VERB
ftr-424	94	47	that	that	SCONJ
ftr-424	94	48	the	the	DET
ftr-424	94	49	body	body	NOUN
ftr-424	94	50	politic	politic	NOUN
ftr-424	94	51	will	will	AUX
ftr-424	94	52	not	not	PART
ftr-424	94	53	allow	allow	VERB
ftr-424	94	54	a	a	DET
ftr-424	94	55	tax	tax	NOUN
ftr-424	94	56	increase	increase	NOUN
ftr-424	94	57	of	of	ADP
ftr-424	94	58	the	the	DET
ftr-424	94	59	size	size	NOUN
ftr-424	94	60	represented	represent	VERB
ftr-424	94	61	by	by	ADP
ftr-424	94	62	the	the	DET
ftr-424	94	63	estate	estate	NOUN
ftr-424	94	64	tax	tax	NOUN
ftr-424	94	65	and	and	CCONJ
ftr-424	94	66	congress	congress	PROPN
ftr-424	94	67	will	will	AUX
ftr-424	94	68	simply	simply	ADV
ftr-424	94	69	extend	extend	VERB
ftr-424	94	70	the	the	DET
ftr-424	94	71	repeal	repeal	NOUN
ftr-424	94	72	of	of	ADP
ftr-424	94	73	that	that	DET
ftr-424	94	74	tax	tax	NOUN
ftr-424	94	75	"	"	PUNCT
ftr-424	94	76	)	)	PUNCT
ftr-424	94	77	.	.	PUNCT
ftr-424	95	1	but	but	CCONJ
ftr-424	95	2	see	see	VERB
ftr-424	95	3	martin	martin	PROPN
ftr-424	95	4	a.	a.	PROPN
ftr-424	95	5	sullivan	sullivan	PROPN
ftr-424	95	6	,	,	PUNCT
ftr-424	95	7	unfinished	unfinished	ADJ
ftr-424	95	8	business	business	NOUN
ftr-424	95	9	:	:	PUNCT
ftr-424	95	10	the	the	DET
ftr-424	95	11	disappearing	disappear	VERB
ftr-424	95	12	tax	tax	NOUN
ftr-424	95	13	act	act	NOUN
ftr-424	95	14	of	of	ADP
ftr-424	95	15	2001	2001	NUM
ftr-424	95	16	,	,	PUNCT
ftr-424	95	17	91	91	NUM
ftr-424	95	18	tax	tax	NOUN
ftr-424	95	19	notes	note	NOUN
ftr-424	95	20	1652	1652	NUM
ftr-424	95	21	(	(	PUNCT
ftr-424	95	22	june	june	PROPN
ftr-424	95	23	4	4	NUM
ftr-424	95	24	,	,	PUNCT
ftr-424	95	25	2001	2001	NUM
ftr-424	95	26	)	)	PUNCT
ftr-424	96	1	(	(	PUNCT
ftr-424	96	2	noting	note	VERB
ftr-424	96	3	that	that	SCONJ
ftr-424	96	4	the	the	DET
ftr-424	96	5	possibility	possibility	NOUN
ftr-424	96	6	of	of	ADP
ftr-424	96	7	the	the	DET
ftr-424	96	8	estate	estate	NOUN
ftr-424	96	9	tax	tax	NOUN
ftr-424	96	10	"	"	PUNCT
ftr-424	96	11	spring[ing	spring[e	VERB
ftr-424	96	12	]	]	PUNCT
ftr-424	96	13	back	back	ADV
ftr-424	96	14	to	to	ADP
ftr-424	96	15	life	life	NOUN
ftr-424	96	16	at	at	ADP
ftr-424	96	17	the	the	DET
ftr-424	96	18	beginning	beginning	NOUN
ftr-424	96	19	of	of	ADP
ftr-424	96	20	2011	2011	NUM
ftr-424	96	21	,	,	PUNCT
ftr-424	96	22	one	one	NUM
ftr-424	96	23	year	year	NOUN
ftr-424	96	24	after	after	SCONJ
ftr-424	96	25	it	it	PRON
ftr-424	96	26	's	be	AUX
ftr-424	96	27	repealed	repeal	VERB
ftr-424	96	28	,	,	PUNCT
ftr-424	96	29	and	and	CCONJ
ftr-424	96	30	with	with	ADP
ftr-424	96	31	a	a	DET
ftr-424	96	32	top	top	ADJ
ftr-424	96	33	rate	rate	NOUN
ftr-424	96	34	of	of	ADP
ftr-424	96	35	55	55	NUM
ftr-424	96	36	percent	percent	NOUN
ftr-424	96	37	"	"	PUNCT
ftr-424	96	38	is	be	AUX
ftr-424	96	39	"	"	PUNCT
ftr-424	96	40	absurd	absurd	ADJ
ftr-424	96	41	and	and	CCONJ
ftr-424	96	42	untenable	untenable	ADJ
ftr-424	96	43	and	and	CCONJ
ftr-424	96	44	will	will	AUX
ftr-424	96	45	never	never	ADV
ftr-424	96	46	stand	stand	VERB
ftr-424	96	47	"	"	PUNCT
ftr-424	96	48	but	but	CCONJ
ftr-424	96	49	suggesting	suggest	VERB
ftr-424	96	50	that	that	SCONJ
ftr-424	96	51	if	if	SCONJ
ftr-424	96	52	there	there	PRON
ftr-424	96	53	are	be	VERB
ftr-424	96	54	no	no	DET
ftr-424	96	55	surpluses	surplus	NOUN
ftr-424	96	56	,	,	PUNCT
ftr-424	96	57	permanent	permanent	ADJ
ftr-424	96	58	repeal	repeal	NOUN
ftr-424	96	59	is	be	AUX
ftr-424	96	60	unlikely	unlikely	ADJ
ftr-424	96	61	)	)	PUNCT
ftr-424	96	62	.	.	PUNCT
ftr-424	97	1	[	[	X
ftr-424	97	2	v1ol	v1ol	X
ftr-424	97	3	.	.	PUNCT
ftr-424	97	4	6:9	6:9	NUM
ftr-424	98	1	congress	congress	PROPN
ftr-424	98	2	fiddles	fiddle	VERB
ftr-424	98	3	while	while	SCONJ
ftr-424	98	4	middle	middle	PROPN
ftr-424	98	5	america	america	PROPN
ftr-424	98	6	burns	burns	PROPN
ftr-424	98	7	ii	ii	PROPN
ftr-424	98	8	.	.	PUNCT
ftr-424	99	1	normative	normative	ADJ
ftr-424	99	2	principles	principle	NOUN
ftr-424	99	3	:	:	PUNCT
ftr-424	99	4	coherence	coherence	NOUN
ftr-424	99	5	and	and	CCONJ
ftr-424	99	6	distributive	distributive	ADJ
ftr-424	99	7	justice	justice	NOUN
ftr-424	99	8	tax	tax	NOUN
ftr-424	99	9	policymakers	policymaker	NOUN
ftr-424	99	10	have	have	AUX
ftr-424	99	11	relied	rely	VERB
ftr-424	99	12	on	on	ADP
ftr-424	99	13	a	a	DET
ftr-424	99	14	number	number	NOUN
ftr-424	99	15	of	of	ADP
ftr-424	99	16	different	different	ADJ
ftr-424	99	17	criteria	criterion	NOUN
ftr-424	99	18	for	for	ADP
ftr-424	99	19	selecting	select	VERB
ftr-424	99	20	among	among	ADP
ftr-424	99	21	alternative	alternative	ADJ
ftr-424	99	22	tax	tax	NOUN
ftr-424	99	23	systems	system	NOUN
ftr-424	99	24	.	.	PUNCT
ftr-424	100	1	some	some	PRON
ftr-424	100	2	of	of	ADP
ftr-424	100	3	these	these	DET
ftr-424	100	4	criteria	criterion	NOUN
ftr-424	100	5	appear	appear	VERB
ftr-424	100	6	endogenous	endogenous	ADJ
ftr-424	100	7	to	to	ADP
ftr-424	100	8	tax	tax	NOUN
ftr-424	100	9	and	and	CCONJ
ftr-424	100	10	the	the	DET
ftr-424	100	11	pragmatic	pragmatic	ADJ
ftr-424	100	12	needs	need	NOUN
ftr-424	100	13	for	for	ADP
ftr-424	100	14	an	an	DET
ftr-424	100	15	understandable	understandable	ADJ
ftr-424	100	16	and	and	CCONJ
ftr-424	100	17	administrable	administrable	ADJ
ftr-424	100	18	tax	tax	NOUN
ftr-424	100	19	system	system	NOUN
ftr-424	100	20	,	,	PUNCT
ftr-424	100	21	such	such	ADJ
ftr-424	100	22	as	as	ADP
ftr-424	100	23	a	a	DET
ftr-424	100	24	general	general	ADJ
ftr-424	100	25	preference	preference	NOUN
ftr-424	100	26	for	for	ADP
ftr-424	100	27	less	less	ADJ
ftr-424	100	28	complex	complex	ADJ
ftr-424	100	29	provisions	provision	NOUN
ftr-424	100	30	over	over	ADP
ftr-424	100	31	more	more	ADJ
ftr-424	100	32	complex	complex	ADJ
ftr-424	100	33	provisions	provision	NOUN
ftr-424	100	34	.	.	PUNCT
ftr-424	101	1	some	some	PRON
ftr-424	101	2	,	,	PUNCT
ftr-424	101	3	such	such	ADJ
ftr-424	101	4	as	as	ADP
ftr-424	101	5	the	the	DET
ftr-424	101	6	concept	concept	NOUN
ftr-424	101	7	of	of	ADP
ftr-424	101	8	structural	structural	ADJ
ftr-424	101	9	coherence	coherence	NOUN
ftr-424	101	10	,	,	PUNCT
ftr-424	101	11	relate	relate	VERB
ftr-424	101	12	to	to	ADP
ftr-424	101	13	the	the	DET
ftr-424	101	14	attributes	attribute	NOUN
ftr-424	101	15	of	of	ADP
ftr-424	101	16	structures	structure	NOUN
ftr-424	101	17	that	that	PRON
ftr-424	101	18	permit	permit	VERB
ftr-424	101	19	aggregates	aggregate	NOUN
ftr-424	101	20	of	of	ADP
ftr-424	101	21	items	item	NOUN
ftr-424	101	22	and	and	CCONJ
ftr-424	101	23	rules	rule	NOUN
ftr-424	101	24	to	to	PART
ftr-424	101	25	cohere	cohere	VERB
ftr-424	101	26	into	into	ADP
ftr-424	101	27	an	an	DET
ftr-424	101	28	identifiable	identifiable	ADJ
ftr-424	101	29	system	system	NOUN
ftr-424	101	30	or	or	CCONJ
ftr-424	101	31	institution	institution	NOUN
ftr-424	101	32	.	.	PUNCT
ftr-424	102	1	other	other	ADJ
ftr-424	102	2	criteria	criterion	NOUN
ftr-424	102	3	,	,	PUNCT
ftr-424	102	4	such	such	ADJ
ftr-424	102	5	as	as	ADP
ftr-424	102	6	fairness	fairness	NOUN
ftr-424	102	7	or	or	CCONJ
ftr-424	102	8	efficiency	efficiency	NOUN
ftr-424	102	9	,	,	PUNCT
ftr-424	102	10	derive	derive	ADJ
ftr-424	102	11	from	from	ADP
ftr-424	102	12	general	general	ADJ
ftr-424	102	13	philosophical	philosophical	ADJ
ftr-424	102	14	and	and	CCONJ
ftr-424	102	15	economic	economic	ADJ
ftr-424	102	16	thought	thought	NOUN
ftr-424	102	17	about	about	ADP
ftr-424	102	18	the	the	DET
ftr-424	102	19	way	way	NOUN
ftr-424	102	20	legal	legal	ADJ
ftr-424	102	21	and	and	CCONJ
ftr-424	102	22	social	social	ADJ
ftr-424	102	23	systems	system	NOUN
ftr-424	102	24	operate	operate	VERB
ftr-424	102	25	and	and	CCONJ
ftr-424	102	26	the	the	DET
ftr-424	102	27	principles	principle	NOUN
ftr-424	102	28	that	that	PRON
ftr-424	102	29	should	should	AUX
ftr-424	102	30	guide	guide	VERB
ftr-424	102	31	them	they	PRON
ftr-424	102	32	.	.	PUNCT
ftr-424	103	1	this	this	DET
ftr-424	103	2	part	part	NOUN
ftr-424	103	3	suggests	suggest	VERB
ftr-424	103	4	that	that	SCONJ
ftr-424	103	5	two	two	NUM
ftr-424	103	6	such	such	ADJ
ftr-424	103	7	criteria	criterion	NOUN
ftr-424	103	8	are	be	AUX
ftr-424	103	9	critical	critical	ADJ
ftr-424	103	10	in	in	ADP
ftr-424	103	11	thinking	think	VERB
ftr-424	103	12	about	about	ADP
ftr-424	103	13	amt	amt	PROPN
ftr-424	103	14	reform	reform	NOUN
ftr-424	103	15	.	.	PUNCT
ftr-424	104	1	relying	rely	VERB
ftr-424	104	2	on	on	ADP
ftr-424	104	3	dworkin	dworkin	PROPN
ftr-424	104	4	's	's	PART
ftr-424	104	5	jurisprudential	jurisprudential	ADJ
ftr-424	104	6	theory	theory	NOUN
ftr-424	104	7	of	of	ADP
ftr-424	104	8	integrity	integrity	NOUN
ftr-424	104	9	,	,	PUNCT
ftr-424	104	10	i	i	PRON
ftr-424	104	11	have	have	AUX
ftr-424	104	12	argued	argue	VERB
ftr-424	104	13	elsewhere	elsewhere	ADV
ftr-424	104	14	that	that	SCONJ
ftr-424	104	15	legal	legal	ADJ
ftr-424	104	16	systems	system	NOUN
ftr-424	104	17	,	,	PUNCT
ftr-424	104	18	such	such	ADJ
ftr-424	104	19	as	as	ADP
ftr-424	104	20	a	a	DET
ftr-424	104	21	tax	tax	NOUN
ftr-424	104	22	system	system	NOUN
ftr-424	104	23	,	,	PUNCT
ftr-424	104	24	should	should	AUX
ftr-424	104	25	be	be	AUX
ftr-424	104	26	construed	construe	VERB
ftr-424	104	27	as	as	ADP
ftr-424	104	28	a	a	DET
ftr-424	104	29	coherent	coherent	ADJ
ftr-424	104	30	whole	whole	NOUN
ftr-424	104	31	,	,	PUNCT
ftr-424	104	32	and	and	CCONJ
ftr-424	104	33	modifications	modification	NOUN
ftr-424	104	34	to	to	ADP
ftr-424	104	35	the	the	DET
ftr-424	104	36	system	system	NOUN
ftr-424	104	37	should	should	AUX
ftr-424	104	38	be	be	AUX
ftr-424	104	39	designed	design	VERB
ftr-424	104	40	and	and	CCONJ
ftr-424	104	41	interpreted	interpret	VERB
ftr-424	104	42	to	to	PART
ftr-424	104	43	conform	conform	VERB
ftr-424	104	44	with	with	SCONJ
ftr-424	104	45	that	that	DET
ftr-424	104	46	coherent	coherent	ADJ
ftr-424	104	47	whole.8	whole.8	PROPN
ftr-424	104	48	structural	structural	ADJ
ftr-424	104	49	coherence	coherence	NOUN
ftr-424	104	50	includes	include	VERB
ftr-424	104	51	within	within	ADP
ftr-424	104	52	it	it	PRON
ftr-424	104	53	some	some	DET
ftr-424	104	54	concept	concept	NOUN
ftr-424	104	55	of	of	ADP
ftr-424	104	56	consistency	consistency	NOUN
ftr-424	104	57	across	across	ADP
ftr-424	104	58	variations	variation	NOUN
ftr-424	104	59	.	.	PUNCT
ftr-424	105	1	thus	thus	ADV
ftr-424	105	2	,	,	PUNCT
ftr-424	105	3	we	we	PRON
ftr-424	105	4	generally	generally	ADV
ftr-424	105	5	think	think	VERB
ftr-424	105	6	that	that	SCONJ
ftr-424	105	7	principles	principle	NOUN
ftr-424	105	8	of	of	ADP
ftr-424	105	9	tax	tax	NOUN
ftr-424	105	10	law	law	NOUN
ftr-424	105	11	applicable	applicable	ADJ
ftr-424	105	12	in	in	ADP
ftr-424	105	13	particular	particular	ADJ
ftr-424	105	14	contexts	context	NOUN
ftr-424	105	15	should	should	AUX
ftr-424	105	16	be	be	AUX
ftr-424	105	17	consistent	consistent	ADJ
ftr-424	105	18	with	with	ADP
ftr-424	105	19	principles	principle	NOUN
ftr-424	105	20	of	of	ADP
ftr-424	105	21	tax	tax	NOUN
ftr-424	105	22	law	law	NOUN
ftr-424	105	23	applicable	applicable	ADJ
ftr-424	105	24	in	in	ADP
ftr-424	105	25	other	other	ADJ
ftr-424	105	26	contexts	contexts	NOUN
ftr-424	105	27	,	,	PUNCT
ftr-424	105	28	whenever	whenever	SCONJ
ftr-424	105	29	possible	possible	ADJ
ftr-424	105	30	.	.	PUNCT
ftr-424	106	1	the	the	DET
ftr-424	106	2	principle	principle	NOUN
ftr-424	106	3	of	of	ADP
ftr-424	106	4	conservation	conservation	NOUN
ftr-424	106	5	of	of	ADP
ftr-424	106	6	basis	basis	NOUN
ftr-424	106	7	exemplifies	exemplify	VERB
ftr-424	106	8	this	this	DET
ftr-424	106	9	concept	concept	NOUN
ftr-424	106	10	of	of	ADP
ftr-424	106	11	coherence	coherence	NOUN
ftr-424	106	12	.	.	PUNCT
ftr-424	107	1	basis	basis	NOUN
ftr-424	107	2	tracks	track	NOUN
ftr-424	107	3	after	after	ADP
ftr-424	107	4	-	-	PUNCT
ftr-424	107	5	tax	tax	NOUN
ftr-424	107	6	investment	investment	NOUN
ftr-424	107	7	,	,	PUNCT
ftr-424	107	8	and	and	CCONJ
ftr-424	107	9	is	be	AUX
ftr-424	107	10	adjusted	adjust	VERB
ftr-424	107	11	upwards	upwards	ADV
ftr-424	107	12	when	when	SCONJ
ftr-424	107	13	the	the	DET
ftr-424	107	14	investment	investment	NOUN
ftr-424	107	15	is	be	AUX
ftr-424	107	16	increased	increase	VERB
ftr-424	107	17	or	or	CCONJ
ftr-424	107	18	downwards	downward	NOUN
ftr-424	107	19	when	when	SCONJ
ftr-424	107	20	the	the	DET
ftr-424	107	21	investment	investment	NOUN
ftr-424	107	22	is	be	AUX
ftr-424	107	23	decreased	decrease	VERB
ftr-424	107	24	.	.	PUNCT
ftr-424	108	1	we	we	PRON
ftr-424	108	2	would	would	AUX
ftr-424	108	3	expect	expect	VERB
ftr-424	108	4	the	the	DET
ftr-424	108	5	same	same	ADJ
ftr-424	108	6	principle	principle	NOUN
ftr-424	108	7	to	to	PART
ftr-424	108	8	apply	apply	VERB
ftr-424	108	9	to	to	PART
ftr-424	108	10	adjust	adjust	VERB
ftr-424	108	11	basis	basis	NOUN
ftr-424	108	12	in	in	ADP
ftr-424	108	13	the	the	DET
ftr-424	108	14	context	context	NOUN
ftr-424	108	15	of	of	ADP
ftr-424	108	16	personal	personal	ADJ
ftr-424	108	17	purchases	purchase	NOUN
ftr-424	108	18	(	(	PUNCT
ftr-424	108	19	such	such	ADJ
ftr-424	108	20	as	as	ADP
ftr-424	108	21	homes	home	NOUN
ftr-424	108	22	)	)	PUNCT
ftr-424	108	23	that	that	PRON
ftr-424	108	24	applies	apply	VERB
ftr-424	108	25	in	in	ADP
ftr-424	108	26	the	the	DET
ftr-424	108	27	context	context	NOUN
ftr-424	108	28	of	of	ADP
ftr-424	108	29	corporate	corporate	ADJ
ftr-424	108	30	investments	investment	NOUN
ftr-424	108	31	,	,	PUNCT
ftr-424	108	32	to	to	ADP
ftr-424	108	33	taxable	taxable	ADJ
ftr-424	108	34	exchanges	exchange	NOUN
ftr-424	108	35	or	or	CCONJ
ftr-424	108	36	to	to	ADP
ftr-424	108	37	nonrecognition	nonrecognition	NOUN
ftr-424	108	38	transactions	transaction	NOUN
ftr-424	108	39	.	.	PUNCT
ftr-424	109	1	structural	structural	ADJ
ftr-424	109	2	coherence	coherence	NOUN
ftr-424	109	3	does	do	AUX
ftr-424	109	4	not	not	PART
ftr-424	109	5	mean	mean	VERB
ftr-424	109	6	,	,	PUNCT
ftr-424	109	7	however	however	ADV
ftr-424	109	8	,	,	PUNCT
ftr-424	109	9	that	that	SCONJ
ftr-424	109	10	apparently	apparently	ADV
ftr-424	109	11	similar	similar	ADJ
ftr-424	109	12	rules	rule	NOUN
ftr-424	109	13	must	must	AUX
ftr-424	109	14	be	be	AUX
ftr-424	109	15	consistent	consistent	ADJ
ftr-424	109	16	across	across	ADP
ftr-424	109	17	all	all	DET
ftr-424	109	18	contexts	context	NOUN
ftr-424	109	19	.	.	PUNCT
ftr-424	110	1	instead	instead	ADV
ftr-424	110	2	,	,	PUNCT
ftr-424	110	3	to	to	ADP
ftr-424	110	4	the	the	DET
ftr-424	110	5	extent	extent	NOUN
ftr-424	110	6	there	there	PRON
ftr-424	110	7	are	be	VERB
ftr-424	110	8	apparent	apparent	ADJ
ftr-424	110	9	conflicts	conflict	NOUN
ftr-424	110	10	between	between	ADP
ftr-424	110	11	similar	similar	ADJ
ftr-424	110	12	rules	rule	NOUN
ftr-424	110	13	in	in	ADP
ftr-424	110	14	different	different	ADJ
ftr-424	110	15	contexts	contexts	NOUN
ftr-424	110	16	,	,	PUNCT
ftr-424	110	17	coherence	coherence	NOUN
ftr-424	110	18	requires	require	VERB
ftr-424	110	19	that	that	SCONJ
ftr-424	110	20	those	those	DET
ftr-424	110	21	conflicts	conflict	NOUN
ftr-424	110	22	should	should	AUX
ftr-424	110	23	be	be	AUX
ftr-424	110	24	susceptible	susceptible	ADJ
ftr-424	110	25	to	to	ADP
ftr-424	110	26	explanation	explanation	VERB
ftr-424	110	27	in	in	ADP
ftr-424	110	28	terms	term	NOUN
ftr-424	110	29	of	of	ADP
ftr-424	110	30	overarching	overarching	ADJ
ftr-424	110	31	themes	theme	NOUN
ftr-424	110	32	that	that	PRON
ftr-424	110	33	justify	justify	VERB
ftr-424	110	34	or	or	CCONJ
ftr-424	110	35	provide	provide	VERB
ftr-424	110	36	the	the	DET
ftr-424	110	37	rationale	rationale	NOUN
ftr-424	110	38	for	for	ADP
ftr-424	110	39	the	the	DET
ftr-424	110	40	different	different	ADJ
ftr-424	110	41	contexts	context	NOUN
ftr-424	110	42	themselves	themselves	PRON
ftr-424	110	43	.	.	PUNCT
ftr-424	111	1	in	in	ADP
ftr-424	111	2	the	the	DET
ftr-424	111	3	context	context	NOUN
ftr-424	111	4	of	of	ADP
ftr-424	111	5	amt	amt	PROPN
ftr-424	111	6	reform	reform	NOUN
ftr-424	111	7	,	,	PUNCT
ftr-424	111	8	coherence	coherence	NOUN
ftr-424	111	9	can	can	AUX
ftr-424	111	10	not	not	PART
ftr-424	111	11	require	require	VERB
ftr-424	111	12	uniformity	uniformity	NOUN
ftr-424	111	13	between	between	ADP
ftr-424	111	14	the	the	DET
ftr-424	111	15	amt	amt	PROPN
ftr-424	111	16	and	and	CCONJ
ftr-424	111	17	the	the	DET
ftr-424	111	18	regular	regular	ADJ
ftr-424	111	19	tax	tax	NOUN
ftr-424	111	20	.	.	PUNCT
ftr-424	112	1	the	the	DET
ftr-424	112	2	essence	essence	NOUN
ftr-424	112	3	of	of	ADP
ftr-424	112	4	the	the	DET
ftr-424	112	5	amt	amt	PROPN
ftr-424	112	6	is	be	AUX
ftr-424	112	7	that	that	SCONJ
ftr-424	112	8	it	it	PRON
ftr-424	112	9	is	be	AUX
ftr-424	112	10	an	an	DET
ftr-424	112	11	alternative	alternative	ADJ
ftr-424	112	12	system	system	NOUN
ftr-424	112	13	that	that	PRON
ftr-424	112	14	effects	effect	VERB
ftr-424	112	15	changes	change	NOUN
ftr-424	112	16	compared	compare	VERB
ftr-424	112	17	to	to	ADP
ftr-424	112	18	the	the	DET
ftr-424	112	19	results	result	NOUN
ftr-424	112	20	otherwise	otherwise	ADV
ftr-424	112	21	extant	extant	ADJ
ftr-424	112	22	under	under	ADP
ftr-424	112	23	a	a	DET
ftr-424	112	24	system	system	NOUN
ftr-424	112	25	consisting	consist	VERB
ftr-424	112	26	solely	solely	ADV
ftr-424	112	27	of	of	ADP
ftr-424	112	28	the	the	DET
ftr-424	112	29	regular	regular	ADJ
ftr-424	112	30	tax	tax	NOUN
ftr-424	112	31	.	.	PUNCT
ftr-424	113	1	to	to	PART
ftr-424	113	2	be	be	AUX
ftr-424	113	3	an	an	DET
ftr-424	113	4	alternative	alternative	ADJ
ftr-424	113	5	context	context	NOUN
ftr-424	113	6	,	,	PUNCT
ftr-424	113	7	there	there	PRON
ftr-424	113	8	must	must	AUX
ftr-424	113	9	be	be	AUX
ftr-424	113	10	(	(	PUNCT
ftr-424	113	11	at	at	ADP
ftr-424	113	12	least	least	ADJ
ftr-424	113	13	some	some	PRON
ftr-424	113	14	)	)	PUNCT
ftr-424	113	15	different	different	ADJ
ftr-424	113	16	rules	rule	NOUN
ftr-424	113	17	.	.	PUNCT
ftr-424	114	1	thus	thus	ADV
ftr-424	114	2	,	,	PUNCT
ftr-424	114	3	while	while	SCONJ
ftr-424	114	4	consistency	consistency	NOUN
ftr-424	114	5	across	across	ADP
ftr-424	114	6	contexts	context	NOUN
ftr-424	114	7	supports	support	VERB
ftr-424	114	8	coherence	coherence	NOUN
ftr-424	114	9	and	and	CCONJ
ftr-424	114	10	results	result	NOUN
ftr-424	114	11	in	in	ADP
ftr-424	114	12	a	a	DET
ftr-424	114	13	simpler	simple	ADJ
ftr-424	114	14	18	18	NUM
ftr-424	114	15	.	.	PUNCT
ftr-424	114	16	see	see	VERB
ftr-424	114	17	book	book	NOUN
ftr-424	114	18	-	-	PUNCT
ftr-424	114	19	tax	tax	NOUN
ftr-424	114	20	conformity	conformity	NOUN
ftr-424	114	21	and	and	CCONJ
ftr-424	114	22	the	the	DET
ftr-424	114	23	corporate	corporate	ADJ
ftr-424	114	24	tax	tax	NOUN
ftr-424	114	25	shelter	shelter	NOUN
ftr-424	114	26	debate	debate	NOUN
ftr-424	114	27	:	:	PUNCT
ftr-424	114	28	assessing	assess	VERB
ftr-424	114	29	the	the	DET
ftr-424	114	30	proposed	propose	VERB
ftr-424	114	31	section	section	NOUN
ftr-424	114	32	475	475	NUM
ftr-424	114	33	mark	mark	NOUN
ftr-424	114	34	-	-	PUNCT
ftr-424	114	35	to	to	ADP
ftr-424	114	36	-	-	PUNCT
ftr-424	114	37	market	market	NOUN
ftr-424	114	38	safe	safe	ADJ
ftr-424	114	39	harbor	harbor	NOUN
ftr-424	114	40	,	,	PUNCT
ftr-424	114	41	24	24	NUM
ftr-424	114	42	va	va	NOUN
ftr-424	114	43	.	.	PUNCT
ftr-424	115	1	tax	tax	PROPN
ftr-424	115	2	rev	rev	PROPN
ftr-424	115	3	.	.	PROPN
ftr-424	115	4	301	301	NUM
ftr-424	115	5	,	,	PUNCT
ftr-424	115	6	363	363	NUM
ftr-424	115	7	-	-	SYM
ftr-424	115	8	70	70	NUM
ftr-424	115	9	(	(	PUNCT
ftr-424	115	10	2004	2004	NUM
ftr-424	115	11	)	)	PUNCT
ftr-424	115	12	(	(	PUNCT
ftr-424	115	13	discussing	discuss	VERB
ftr-424	115	14	the	the	DET
ftr-424	115	15	importance	importance	NOUN
ftr-424	115	16	of	of	ADP
ftr-424	115	17	coherence	coherence	NOUN
ftr-424	115	18	as	as	ADP
ftr-424	115	19	a	a	DET
ftr-424	115	20	structuring	structuring	NOUN
ftr-424	115	21	principle	principle	NOUN
ftr-424	115	22	,	,	PUNCT
ftr-424	115	23	drawing	draw	VERB
ftr-424	115	24	from	from	ADP
ftr-424	115	25	dworkin	dworkin	PROPN
ftr-424	115	26	's	's	PART
ftr-424	115	27	constitutional	constitutional	ADJ
ftr-424	115	28	theory	theory	NOUN
ftr-424	115	29	of	of	ADP
ftr-424	115	30	integrity	integrity	NOUN
ftr-424	115	31	,	,	PUNCT
ftr-424	115	32	as	as	SCONJ
ftr-424	115	33	expounded	expound	VERB
ftr-424	115	34	in	in	ADP
ftr-424	115	35	ronald	ronald	PROPN
ftr-424	115	36	dworkin	dworkin	PROPN
ftr-424	115	37	,	,	PUNCT
ftr-424	115	38	freedom	freedom	NOUN
ftr-424	115	39	's	's	PART
ftr-424	115	40	law	law	NOUN
ftr-424	115	41	:	:	PUNCT
ftr-424	115	42	the	the	DET
ftr-424	115	43	moral	moral	ADJ
ftr-424	115	44	reading	reading	NOUN
ftr-424	115	45	of	of	ADP
ftr-424	115	46	the	the	DET
ftr-424	115	47	american	american	ADJ
ftr-424	115	48	constitution	constitution	NOUN
ftr-424	115	49	(	(	PUNCT
ftr-424	115	50	oxford	oxford	PROPN
ftr-424	115	51	univ	univ	PROPN
ftr-424	115	52	.	.	PUNCT
ftr-424	116	1	press	press	PROPN
ftr-424	116	2	1996	1996	NUM
ftr-424	116	3	)	)	PUNCT
ftr-424	116	4	)	)	PUNCT
ftr-424	116	5	.	.	PUNCT
ftr-424	117	1	20041	20041	NUM
ftr-424	117	2	florida	florida	PROPN
ftr-424	117	3	tax	tax	PROPN
ftr-424	117	4	review	review	NOUN
ftr-424	117	5	overall	overall	ADJ
ftr-424	117	6	system	system	NOUN
ftr-424	117	7	,	,	PUNCT
ftr-424	117	8	it	it	PRON
ftr-424	117	9	is	be	AUX
ftr-424	117	10	not	not	PART
ftr-424	117	11	sufficient	sufficient	ADJ
ftr-424	117	12	to	to	PART
ftr-424	117	13	argue	argue	VERB
ftr-424	117	14	,	,	PUNCT
ftr-424	117	15	without	without	ADP
ftr-424	117	16	more	more	ADJ
ftr-424	117	17	,	,	PUNCT
ftr-424	117	18	that	that	SCONJ
ftr-424	117	19	such	such	ADJ
ftr-424	117	20	and	and	CCONJ
ftr-424	117	21	such	such	DET
ftr-424	117	22	a	a	DET
ftr-424	117	23	provision	provision	NOUN
ftr-424	117	24	in	in	ADP
ftr-424	117	25	the	the	DET
ftr-424	117	26	amt	amt	PROPN
ftr-424	117	27	is	be	AUX
ftr-424	117	28	inconsistent	inconsistent	ADJ
ftr-424	117	29	with	with	ADP
ftr-424	117	30	a	a	DET
ftr-424	117	31	superficially	superficially	ADV
ftr-424	117	32	similar	similar	ADJ
ftr-424	117	33	provision	provision	NOUN
ftr-424	117	34	in	in	ADP
ftr-424	117	35	the	the	DET
ftr-424	117	36	regular	regular	ADJ
ftr-424	117	37	tax	tax	NOUN
ftr-424	117	38	.	.	PUNCT
ftr-424	118	1	the	the	DET
ftr-424	118	2	rationale	rationale	NOUN
ftr-424	118	3	for	for	ADP
ftr-424	118	4	the	the	DET
ftr-424	118	5	amt	amt	PROPN
ftr-424	118	6	must	must	AUX
ftr-424	118	7	be	be	AUX
ftr-424	118	8	examined	examine	VERB
ftr-424	118	9	,	,	PUNCT
ftr-424	118	10	as	as	ADV
ftr-424	118	11	well	well	ADV
ftr-424	118	12	as	as	ADP
ftr-424	118	13	the	the	DET
ftr-424	118	14	rationale	rationale	NOUN
ftr-424	118	15	for	for	ADP
ftr-424	118	16	the	the	DET
ftr-424	118	17	particular	particular	ADJ
ftr-424	118	18	type	type	NOUN
ftr-424	118	19	of	of	ADP
ftr-424	118	20	rule	rule	NOUN
ftr-424	118	21	in	in	ADP
ftr-424	118	22	both	both	DET
ftr-424	118	23	systems	system	NOUN
ftr-424	118	24	,	,	PUNCT
ftr-424	118	25	to	to	PART
ftr-424	118	26	determine	determine	VERB
ftr-424	118	27	what	what	PRON
ftr-424	118	28	coherence	coherence	NOUN
ftr-424	118	29	demands	demand	NOUN
ftr-424	118	30	.	.	PUNCT
ftr-424	119	1	fairness	fairness	NOUN
ftr-424	119	2	is	be	AUX
ftr-424	119	3	another	another	DET
ftr-424	119	4	evaluative	evaluative	ADJ
ftr-424	119	5	criterion	criterion	NOUN
ftr-424	119	6	that	that	PRON
ftr-424	119	7	is	be	AUX
ftr-424	119	8	almost	almost	ADV
ftr-424	119	9	universally	universally	ADV
ftr-424	119	10	considered	consider	VERB
ftr-424	119	11	important	important	ADJ
ftr-424	119	12	for	for	ADP
ftr-424	119	13	tax	tax	NOUN
ftr-424	119	14	policy	policy	NOUN
ftr-424	119	15	.	.	PUNCT
ftr-424	120	1	although	although	SCONJ
ftr-424	120	2	there	there	PRON
ftr-424	120	3	is	be	VERB
ftr-424	120	4	no	no	DET
ftr-424	120	5	fixed	fixed	ADJ
ftr-424	120	6	consensus	consensus	NOUN
ftr-424	120	7	regarding	regard	VERB
ftr-424	120	8	the	the	DET
ftr-424	120	9	core	core	ADJ
ftr-424	120	10	principles	principle	NOUN
ftr-424	120	11	that	that	PRON
ftr-424	120	12	should	should	AUX
ftr-424	120	13	be	be	AUX
ftr-424	120	14	applied	apply	VERB
ftr-424	120	15	to	to	PART
ftr-424	120	16	evaluate	evaluate	VERB
ftr-424	120	17	the	the	DET
ftr-424	120	18	fairness	fairness	NOUN
ftr-424	120	19	of	of	ADP
ftr-424	120	20	a	a	DET
ftr-424	120	21	tax	tax	NOUN
ftr-424	120	22	system	system	NOUN
ftr-424	120	23	or	or	CCONJ
ftr-424	120	24	of	of	ADP
ftr-424	120	25	particular	particular	ADJ
ftr-424	120	26	tax	tax	NOUN
ftr-424	120	27	rules	rule	NOUN
ftr-424	120	28	,	,	PUNCT
ftr-424	120	29	a	a	DET
ftr-424	120	30	number	number	NOUN
ftr-424	120	31	of	of	ADP
ftr-424	120	32	different	different	ADJ
ftr-424	120	33	concepts	concept	NOUN
ftr-424	120	34	have	have	AUX
ftr-424	120	35	been	be	AUX
ftr-424	120	36	developed	develop	VERB
ftr-424	120	37	and	and	CCONJ
ftr-424	120	38	discussed	discuss	VERB
ftr-424	120	39	over	over	ADP
ftr-424	120	40	time	time	NOUN
ftr-424	120	41	.	.	PUNCT
ftr-424	121	1	two	two	NUM
ftr-424	121	2	common	common	ADJ
ftr-424	121	3	concepts	concept	NOUN
ftr-424	121	4	rooted	root	VERB
ftr-424	121	5	in	in	ADP
ftr-424	121	6	philosophical	philosophical	ADJ
ftr-424	121	7	thought	thought	NOUN
ftr-424	121	8	are	be	AUX
ftr-424	121	9	ability	ability	NOUN
ftr-424	121	10	to	to	PART
ftr-424	121	11	pay	pay	VERB
ftr-424	121	12	and	and	CCONJ
ftr-424	121	13	benefits	benefit	NOUN
ftr-424	121	14	received	receive	VERB
ftr-424	121	15	,	,	PUNCT
ftr-424	121	16	each	each	PRON
ftr-424	121	17	generally	generally	ADV
ftr-424	121	18	accompanied	accompany	VERB
ftr-424	121	19	by	by	ADP
ftr-424	121	20	a	a	DET
ftr-424	121	21	basic	basic	ADJ
ftr-424	121	22	humanitarian	humanitarian	ADJ
ftr-424	121	23	view	view	NOUN
ftr-424	121	24	that	that	SCONJ
ftr-424	121	25	any	any	DET
ftr-424	121	26	tax	tax	NOUN
ftr-424	121	27	base	base	NOUN
ftr-424	121	28	should	should	AUX
ftr-424	121	29	exempt	exempt	VERB
ftr-424	121	30	at	at	ADP
ftr-424	121	31	least	least	ADJ
ftr-424	121	32	a	a	DET
ftr-424	121	33	bare	bare	ADJ
ftr-424	121	34	subsistence	subsistence	NOUN
ftr-424	121	35	amount	amount	NOUN
ftr-424	121	36	for	for	ADP
ftr-424	121	37	the	the	DET
ftr-424	121	38	least	least	ADJ
ftr-424	121	39	-	-	PUNCT
ftr-424	121	40	well	well	NOUN
ftr-424	121	41	-	-	PUNCT
ftr-424	121	42	off	off	NOUN
ftr-424	121	43	in	in	ADP
ftr-424	121	44	society	society	NOUN
ftr-424	121	45	.	.	PUNCT
ftr-424	122	1	'9	'9	NOUN
ftr-424	122	2	at	at	ADP
ftr-424	122	3	first	first	ADJ
ftr-424	122	4	glance	glance	NOUN
ftr-424	122	5	,	,	PUNCT
ftr-424	122	6	these	these	DET
ftr-424	122	7	concepts	concept	NOUN
ftr-424	122	8	appear	appear	VERB
ftr-424	122	9	straightforward	straightforward	ADJ
ftr-424	122	10	,	,	PUNCT
ftr-424	122	11	but	but	CCONJ
ftr-424	122	12	there	there	PRON
ftr-424	122	13	is	be	VERB
ftr-424	122	14	considerable	considerable	ADJ
ftr-424	122	15	uncertainty	uncertainty	NOUN
ftr-424	122	16	as	as	ADP
ftr-424	122	17	to	to	ADP
ftr-424	122	18	their	their	PRON
ftr-424	122	19	scope	scope	NOUN
ftr-424	122	20	because	because	SCONJ
ftr-424	122	21	of	of	ADP
ftr-424	122	22	the	the	DET
ftr-424	122	23	difficulty	difficulty	NOUN
ftr-424	122	24	in	in	ADP
ftr-424	122	25	determining	determine	VERB
ftr-424	122	26	commensurability	commensurability	NOUN
ftr-424	122	27	of	of	ADP
ftr-424	122	28	either	either	DET
ftr-424	122	29	ability	ability	NOUN
ftr-424	122	30	to	to	PART
ftr-424	122	31	pay	pay	VERB
ftr-424	122	32	or	or	CCONJ
ftr-424	122	33	benefits	benefit	VERB
ftr-424	122	34	received.20	received.20	PROPN
ftr-424	122	35	in	in	ADP
ftr-424	122	36	spite	spite	NOUN
ftr-424	122	37	of	of	ADP
ftr-424	122	38	these	these	DET
ftr-424	122	39	uncertainties	uncertainty	NOUN
ftr-424	122	40	,	,	PUNCT
ftr-424	122	41	most	most	ADV
ftr-424	122	42	acknowledge	acknowledge	VERB
ftr-424	122	43	that	that	SCONJ
ftr-424	122	44	tax	tax	NOUN
ftr-424	122	45	systems	system	NOUN
ftr-424	122	46	should	should	AUX
ftr-424	122	47	raise	raise	VERB
ftr-424	122	48	necessary	necessary	ADJ
ftr-424	122	49	government	government	NOUN
ftr-424	122	50	revenues	revenue	NOUN
ftr-424	122	51	from	from	ADP
ftr-424	122	52	those	those	PRON
ftr-424	122	53	who	who	PRON
ftr-424	122	54	are	be	AUX
ftr-424	122	55	most	most	ADV
ftr-424	122	56	able	able	ADJ
ftr-424	122	57	to	to	PART
ftr-424	122	58	pay	pay	VERB
ftr-424	122	59	them	they	PRON
ftr-424	122	60	19	19	NUM
ftr-424	122	61	.	.	PUNCT
ftr-424	123	1	see	see	VERB
ftr-424	123	2	,	,	PUNCT
ftr-424	123	3	e.g.	e.g.	ADV
ftr-424	123	4	,	,	PUNCT
ftr-424	123	5	philip	philip	PROPN
ftr-424	123	6	d.	d.	PROPN
ftr-424	123	7	oliver	oliver	PROPN
ftr-424	123	8	,	,	PUNCT
ftr-424	123	9	tax	tax	NOUN
ftr-424	123	10	policy	policy	NOUN
ftr-424	123	11	:	:	PUNCT
ftr-424	123	12	readings	reading	NOUN
ftr-424	123	13	and	and	CCONJ
ftr-424	123	14	materials	material	NOUN
ftr-424	123	15	176	176	NUM
ftr-424	123	16	,	,	PUNCT
ftr-424	123	17	178	178	NUM
ftr-424	123	18	(	(	PUNCT
ftr-424	123	19	foundation	foundation	NOUN
ftr-424	123	20	press	press	NOUN
ftr-424	123	21	,	,	PUNCT
ftr-424	123	22	2d	2d	PROPN
ftr-424	123	23	ed	ed	NOUN
ftr-424	123	24	.	.	PUNCT
ftr-424	123	25	2004	2004	NUM
ftr-424	123	26	)	)	PUNCT
ftr-424	124	1	(	(	PUNCT
ftr-424	124	2	quoting	quote	VERB
ftr-424	124	3	charles	charles	PROPN
ftr-424	124	4	0	0	PROPN
ftr-424	124	5	.	.	PUNCT
ftr-424	124	6	galvin	galvin	PROPN
ftr-424	124	7	&	&	CCONJ
ftr-424	124	8	boris	boris	PROPN
ftr-424	124	9	i.	i.	PROPN
ftr-424	124	10	bittker	bittker	PROPN
ftr-424	124	11	,	,	PUNCT
ftr-424	124	12	the	the	DET
ftr-424	124	13	income	income	NOUN
ftr-424	124	14	tax	tax	NOUN
ftr-424	124	15	:	:	PUNCT
ftr-424	124	16	how	how	SCONJ
ftr-424	124	17	progressive	progressive	ADJ
ftr-424	124	18	should	should	AUX
ftr-424	124	19	it	it	PRON
ftr-424	124	20	be	be	AUX
ftr-424	124	21	?	?	PUNCT
ftr-424	125	1	(	(	PUNCT
ftr-424	125	2	1969	1969	NUM
ftr-424	125	3	)	)	PUNCT
ftr-424	125	4	,	,	PUNCT
ftr-424	125	5	in	in	ADP
ftr-424	125	6	which	which	PRON
ftr-424	125	7	bittker	bittker	NOUN
ftr-424	125	8	points	point	VERB
ftr-424	125	9	out	out	ADP
ftr-424	125	10	that	that	DET
ftr-424	125	11	ability	ability	NOUN
ftr-424	125	12	to	to	PART
ftr-424	125	13	pay	pay	VERB
ftr-424	125	14	,	,	PUNCT
ftr-424	125	15	benefits	benefit	NOUN
ftr-424	125	16	received	receive	VERB
ftr-424	125	17	and	and	CCONJ
ftr-424	125	18	other	other	ADJ
ftr-424	125	19	principles	principle	NOUN
ftr-424	125	20	such	such	ADJ
ftr-424	125	21	as	as	ADP
ftr-424	125	22	equality	equality	NOUN
ftr-424	125	23	of	of	ADP
ftr-424	125	24	sacrifice	sacrifice	NOUN
ftr-424	125	25	and	and	CCONJ
ftr-424	125	26	reduction	reduction	NOUN
ftr-424	125	27	of	of	ADP
ftr-424	125	28	inequality	inequality	NOUN
ftr-424	125	29	have	have	AUX
ftr-424	125	30	long	long	ADV
ftr-424	125	31	been	be	AUX
ftr-424	125	32	used	use	VERB
ftr-424	125	33	as	as	ADP
ftr-424	125	34	justification	justification	NOUN
ftr-424	125	35	for	for	ADP
ftr-424	125	36	progressivity	progressivity	NOUN
ftr-424	125	37	and	and	CCONJ
ftr-424	125	38	that	that	SCONJ
ftr-424	125	39	some	some	DET
ftr-424	125	40	progressivity	progressivity	NOUN
ftr-424	125	41	is	be	AUX
ftr-424	125	42	inevitable	inevitable	ADJ
ftr-424	125	43	to	to	PART
ftr-424	125	44	account	account	VERB
ftr-424	125	45	for	for	ADP
ftr-424	125	46	subsistence	subsistence	NOUN
ftr-424	125	47	exemptions	exemption	NOUN
ftr-424	125	48	)	)	PUNCT
ftr-424	125	49	.	.	PUNCT
ftr-424	126	1	but	but	CCONJ
ftr-424	126	2	see	see	VERB
ftr-424	126	3	stephen	stephen	PROPN
ftr-424	126	4	holmes	holmes	PROPN
ftr-424	126	5	&	&	CCONJ
ftr-424	126	6	cass	cass	PROPN
ftr-424	126	7	r.	r.	PROPN
ftr-424	126	8	sunstein	sunstein	PROPN
ftr-424	126	9	,	,	PUNCT
ftr-424	126	10	the	the	DET
ftr-424	126	11	cost	cost	NOUN
ftr-424	126	12	of	of	ADP
ftr-424	126	13	rights	right	NOUN
ftr-424	126	14	:	:	PUNCT
ftr-424	126	15	why	why	SCONJ
ftr-424	126	16	liberty	liberty	NOUN
ftr-424	126	17	depends	depend	VERB
ftr-424	126	18	on	on	ADP
ftr-424	126	19	taxes	taxis	NOUN
ftr-424	126	20	(	(	PUNCT
ftr-424	126	21	w.w	w.w	PROPN
ftr-424	126	22	.	.	PROPN
ftr-424	126	23	norton	norton	PROPN
ftr-424	126	24	&	&	CCONJ
ftr-424	126	25	co.	co.	PROPN
ftr-424	126	26	1999	1999	NUM
ftr-424	126	27	)	)	PUNCT
ftr-424	126	28	(	(	PUNCT
ftr-424	126	29	distinguishing	distinguish	VERB
ftr-424	126	30	between	between	ADP
ftr-424	126	31	"	"	PUNCT
ftr-424	126	32	[	[	X
ftr-424	126	33	t]axes	t]axes	X
ftr-424	126	34	[	[	PUNCT
ftr-424	126	35	that	that	PRON
ftr-424	126	36	]	]	PUNCT
ftr-424	126	37	are	be	AUX
ftr-424	126	38	levied	levy	VERB
ftr-424	126	39	on	on	ADP
ftr-424	126	40	the	the	DET
ftr-424	126	41	community	community	NOUN
ftr-424	126	42	as	as	ADP
ftr-424	126	43	a	a	DET
ftr-424	126	44	whole	whole	NOUN
ftr-424	126	45	,	,	PUNCT
ftr-424	126	46	regardless	regardless	ADV
ftr-424	126	47	of	of	ADP
ftr-424	126	48	who	who	PRON
ftr-424	126	49	captures	capture	VERB
ftr-424	126	50	the	the	DET
ftr-424	126	51	benefits	benefit	NOUN
ftr-424	126	52	of	of	ADP
ftr-424	126	53	the	the	DET
ftr-424	126	54	public	public	ADJ
ftr-424	126	55	services	service	NOUN
ftr-424	126	56	funded	fund	VERB
ftr-424	126	57	thereby	thereby	ADV
ftr-424	126	58	"	"	PUNCT
ftr-424	126	59	and	and	CCONJ
ftr-424	126	60	"	"	PUNCT
ftr-424	126	61	[	[	X
ftr-424	126	62	flees	flee	NOUN
ftr-424	126	63	...	...	PUNCT
ftr-424	127	1	[	[	X
ftr-424	127	2	that	that	PRON
ftr-424	127	3	]	]	PUNCT
ftr-424	127	4	are	be	AUX
ftr-424	127	5	charged	charge	VERB
ftr-424	127	6	to	to	ADP
ftr-424	127	7	specific	specific	ADJ
ftr-424	127	8	beneficiaries	beneficiary	NOUN
ftr-424	127	9	in	in	ADP
ftr-424	127	10	proportion	proportion	NOUN
ftr-424	127	11	to	to	ADP
ftr-424	127	12	the	the	DET
ftr-424	127	13	services	service	NOUN
ftr-424	127	14	they	they	PRON
ftr-424	127	15	personally	personally	ADV
ftr-424	127	16	received	receive	VERB
ftr-424	127	17	"	"	PUNCT
ftr-424	127	18	)	)	PUNCT
ftr-424	127	19	.	.	PUNCT
ftr-424	128	1	20	20	NUM
ftr-424	128	2	.	.	X
ftr-424	128	3	oliver	oliver	PROPN
ftr-424	128	4	,	,	PUNCT
ftr-424	128	5	supra	supra	PROPN
ftr-424	128	6	note	note	PROPN
ftr-424	128	7	19	19	NUM
ftr-424	128	8	,	,	PUNCT
ftr-424	128	9	at	at	ADP
ftr-424	128	10	176	176	NUM
ftr-424	128	11	-	-	SYM
ftr-424	128	12	77	77	NUM
ftr-424	128	13	(	(	PUNCT
ftr-424	128	14	again	again	ADV
ftr-424	128	15	quoting	quote	VERB
ftr-424	128	16	bittker	bittker	NOUN
ftr-424	128	17	,	,	PUNCT
ftr-424	128	18	who	who	PRON
ftr-424	128	19	suggests	suggest	VERB
ftr-424	128	20	that	that	SCONJ
ftr-424	128	21	all	all	DET
ftr-424	128	22	four	four	NUM
ftr-424	128	23	principles	principle	NOUN
ftr-424	128	24	reduce	reduce	VERB
ftr-424	128	25	to	to	ADP
ftr-424	128	26	a	a	DET
ftr-424	128	27	concept	concept	NOUN
ftr-424	128	28	of	of	ADP
ftr-424	128	29	determining	determine	VERB
ftr-424	128	30	the	the	DET
ftr-424	128	31	appropriate	appropriate	ADJ
ftr-424	128	32	level	level	NOUN
ftr-424	128	33	of	of	ADP
ftr-424	128	34	individual	individual	ADJ
ftr-424	128	35	"	"	PUNCT
ftr-424	128	36	sacrifice	sacrifice	NOUN
ftr-424	128	37	"	"	PUNCT
ftr-424	128	38	to	to	PART
ftr-424	128	39	fund	fund	VERB
ftr-424	128	40	government	government	NOUN
ftr-424	128	41	,	,	PUNCT
ftr-424	128	42	without	without	ADP
ftr-424	128	43	a	a	DET
ftr-424	128	44	satisfactory	satisfactory	ADJ
ftr-424	128	45	theory	theory	NOUN
ftr-424	128	46	of	of	ADP
ftr-424	128	47	commensurability	commensurability	NOUN
ftr-424	128	48	)	)	PUNCT
ftr-424	128	49	.	.	PUNCT
ftr-424	129	1	for	for	ADP
ftr-424	129	2	a	a	DET
ftr-424	129	3	discussion	discussion	NOUN
ftr-424	129	4	of	of	ADP
ftr-424	129	5	the	the	DET
ftr-424	129	6	new	new	ADJ
ftr-424	129	7	school	school	NOUN
ftr-424	129	8	economists	economist	NOUN
ftr-424	129	9	'	'	PART
ftr-424	129	10	development	development	NOUN
ftr-424	129	11	of	of	ADP
ftr-424	129	12	the	the	DET
ftr-424	129	13	ability	ability	NOUN
ftr-424	129	14	-	-	PUNCT
ftr-424	129	15	to	to	ADP
ftr-424	129	16	-	-	PUNCT
ftr-424	129	17	pay	pay	VERB
ftr-424	129	18	concept	concept	NOUN
ftr-424	129	19	and	and	CCONJ
ftr-424	129	20	their	their	PRON
ftr-424	129	21	response	response	NOUN
ftr-424	129	22	to	to	ADP
ftr-424	129	23	conservative	conservative	ADJ
ftr-424	129	24	arguments	argument	NOUN
ftr-424	129	25	for	for	ADP
ftr-424	129	26	the	the	DET
ftr-424	129	27	benefits	benefit	NOUN
ftr-424	129	28	-	-	PUNCT
ftr-424	129	29	received	receive	VERB
ftr-424	129	30	concept	concept	NOUN
ftr-424	129	31	,	,	PUNCT
ftr-424	129	32	see	see	VERB
ftr-424	129	33	aj	aj	PROPN
ftr-424	129	34	ay	ay	PROPN
ftr-424	129	35	k.	k.	PROPN
ftr-424	129	36	mehrotra	mehrotra	PROPN
ftr-424	129	37	,	,	PUNCT
ftr-424	129	38	building	build	VERB
ftr-424	129	39	the	the	DET
ftr-424	129	40	modem	modem	ADJ
ftr-424	129	41	american	american	PROPN
ftr-424	129	42	fiscal	fiscal	ADJ
ftr-424	129	43	state	state	NOUN
ftr-424	129	44	:	:	PUNCT
ftr-424	129	45	progressive	progressive	ADJ
ftr-424	129	46	-	-	PUNCT
ftr-424	129	47	era	era	NOUN
ftr-424	129	48	economists	economist	NOUN
ftr-424	129	49	and	and	CCONJ
ftr-424	129	50	the	the	DET
ftr-424	129	51	intellectual	intellectual	ADJ
ftr-424	129	52	foundations	foundation	NOUN
ftr-424	129	53	of	of	ADP
ftr-424	129	54	the	the	DET
ftr-424	129	55	u.s	u.s	PROPN
ftr-424	129	56	.	.	PROPN
ftr-424	129	57	income	income	NOUN
ftr-424	129	58	tax	tax	NOUN
ftr-424	129	59	(	(	PUNCT
ftr-424	129	60	2004	2004	NUM
ftr-424	129	61	)	)	PUNCT
ftr-424	129	62	,	,	PUNCT
ftr-424	129	63	at	at	ADP
ftr-424	129	64	http://www	http://www	PROPN
ftr-424	129	65	1	1	NUM
ftr-424	129	66	.law.ucla.edu/-taxpolicy	.law.ucla.edu/-taxpolicy	NUM
ftr-424	129	67	/	/	SYM
ftr-424	129	68	documents/2005	documents/2005	ADJ
ftr-424	129	69	/	/	SYM
ftr-424	129	70	papers	paper	NOUN
ftr-424	129	71	/	/	SYM
ftr-424	129	72	mehrotra	mehrotra	ADJ
ftr-424	129	73	/	/	SYM
ftr-424	129	74	akm%20u	akm%20u	NOUN
ftr-424	129	75	cla%20tax%2osym.pdf(contrasting	cla%20tax%2osym.pdf(contraste	VERB
ftr-424	129	76	libertarian	libertarian	ADJ
ftr-424	129	77	theories	theory	NOUN
ftr-424	129	78	that	that	PRON
ftr-424	129	79	emphasize	emphasize	VERB
ftr-424	129	80	the	the	DET
ftr-424	129	81	individual	individual	ADJ
ftr-424	129	82	and	and	CCONJ
ftr-424	129	83	support	support	VERB
ftr-424	129	84	taxation	taxation	NOUN
ftr-424	129	85	on	on	ADP
ftr-424	129	86	the	the	DET
ftr-424	129	87	basis	basis	NOUN
ftr-424	129	88	of	of	ADP
ftr-424	129	89	benefits	benefit	NOUN
ftr-424	129	90	received	receive	VERB
ftr-424	129	91	(	(	PUNCT
ftr-424	129	92	i.e.	i.e.	X
ftr-424	129	93	,	,	PUNCT
ftr-424	129	94	property	property	NOUN
ftr-424	129	95	rights	right	NOUN
ftr-424	129	96	protection	protection	NOUN
ftr-424	129	97	)	)	PUNCT
ftr-424	129	98	with	with	ADP
ftr-424	129	99	the	the	DET
ftr-424	129	100	ability	ability	NOUN
ftr-424	129	101	-	-	PUNCT
ftr-424	129	102	to	to	ADP
ftr-424	129	103	-	-	PUNCT
ftr-424	129	104	pay	pay	NOUN
ftr-424	129	105	concept	concept	NOUN
ftr-424	129	106	,	,	PUNCT
ftr-424	129	107	based	base	VERB
ftr-424	129	108	on	on	ADP
ftr-424	129	109	a	a	DET
ftr-424	129	110	theory	theory	NOUN
ftr-424	129	111	that	that	SCONJ
ftr-424	129	112	taxes	taxis	NOUN
ftr-424	129	113	are	be	AUX
ftr-424	129	114	an	an	DET
ftr-424	129	115	obligation	obligation	NOUN
ftr-424	129	116	of	of	ADP
ftr-424	129	117	citizenship	citizenship	NOUN
ftr-424	129	118	and	and	CCONJ
ftr-424	129	119	serve	serve	VERB
ftr-424	129	120	to	to	ADP
ftr-424	129	121	counterbalance	counterbalance	NOUN
ftr-424	129	122	inequalities	inequality	NOUN
ftr-424	129	123	created	create	VERB
ftr-424	129	124	by	by	ADP
ftr-424	129	125	wealth	wealth	NOUN
ftr-424	129	126	aggregation	aggregation	NOUN
ftr-424	129	127	)	)	PUNCT
ftr-424	129	128	.	.	PUNCT
ftr-424	130	1	for	for	ADP
ftr-424	130	2	more	more	ADV
ftr-424	130	3	detailed	detailed	ADJ
ftr-424	130	4	analysis	analysis	NOUN
ftr-424	130	5	of	of	ADP
ftr-424	130	6	the	the	DET
ftr-424	130	7	benefits	benefit	NOUN
ftr-424	130	8	received	receive	VERB
ftr-424	130	9	theory	theory	NOUN
ftr-424	130	10	as	as	ADP
ftr-424	130	11	a	a	DET
ftr-424	130	12	theoretical	theoretical	ADJ
ftr-424	130	13	basis	basis	NOUN
ftr-424	130	14	for	for	ADP
ftr-424	130	15	progressive	progressive	ADJ
ftr-424	130	16	taxation	taxation	NOUN
ftr-424	130	17	,	,	PUNCT
ftr-424	130	18	see	see	VERB
ftr-424	130	19	the	the	DET
ftr-424	130	20	following	follow	VERB
ftr-424	130	21	:	:	PUNCT
ftr-424	130	22	galvin	galvin	PROPN
ftr-424	130	23	&	&	CCONJ
ftr-424	130	24	bittker	bittker	PROPN
ftr-424	130	25	,	,	PUNCT
ftr-424	130	26	supra	supra	PROPN
ftr-424	130	27	note	note	PROPN
ftr-424	130	28	19	19	NUM
ftr-424	130	29	,	,	PUNCT
ftr-424	130	30	at	at	ADP
ftr-424	130	31	48	48	NUM
ftr-424	130	32	-	-	SYM
ftr-424	130	33	55	55	NUM
ftr-424	130	34	;	;	PUNCT
ftr-424	130	35	edwin	edwin	PROPN
ftr-424	130	36	r.a	r.a	PROPN
ftr-424	130	37	.	.	PROPN
ftr-424	130	38	seligman	seligman	PROPN
ftr-424	130	39	,	,	PUNCT
ftr-424	130	40	progressive	progressive	ADJ
ftr-424	130	41	taxation	taxation	NOUN
ftr-424	130	42	in	in	ADP
ftr-424	130	43	theory	theory	NOUN
ftr-424	130	44	and	and	CCONJ
ftr-424	130	45	practice	practice	NOUN
ftr-424	130	46	150	150	NUM
ftr-424	130	47	-	-	SYM
ftr-424	130	48	204	204	NUM
ftr-424	130	49	(	(	PUNCT
ftr-424	130	50	1908	1908	NUM
ftr-424	130	51	)	)	PUNCT
ftr-424	130	52	;	;	PUNCT
ftr-424	130	53	walter	walter	PROPN
ftr-424	130	54	j.	j.	PROPN
ftr-424	130	55	blum	blum	PROPN
ftr-424	130	56	&	&	CCONJ
ftr-424	130	57	harry	harry	PROPN
ftr-424	130	58	kalven	kalven	PROPN
ftr-424	130	59	,	,	PUNCT
ftr-424	130	60	jr	jr	PROPN
ftr-424	130	61	.	.	PROPN
ftr-424	130	62	,	,	PUNCT
ftr-424	130	63	the	the	DET
ftr-424	130	64	uneasy	uneasy	ADJ
ftr-424	130	65	case	case	NOUN
ftr-424	130	66	for	for	ADP
ftr-424	130	67	progressive	progressive	ADJ
ftr-424	130	68	taxation	taxation	NOUN
ftr-424	130	69	,	,	PUNCT
ftr-424	130	70	19	19	NUM
ftr-424	130	71	u.	u.	NOUN
ftr-424	130	72	chi	chi	PROPN
ftr-424	130	73	.	.	PUNCT
ftr-424	131	1	l.	l.	PROPN
ftr-424	131	2	rev	rev	PROPN
ftr-424	131	3	.	.	PROPN
ftr-424	132	1	417	417	NUM
ftr-424	132	2	,	,	PUNCT
ftr-424	132	3	451	451	NUM
ftr-424	132	4	-	-	SYM
ftr-424	132	5	55	55	NUM
ftr-424	132	6	(	(	PUNCT
ftr-424	132	7	1952	1952	NUM
ftr-424	132	8	)	)	PUNCT
ftr-424	132	9	.	.	PUNCT
ftr-424	133	1	[	[	X
ftr-424	133	2	vol	vol	NOUN
ftr-424	133	3	.	.	PUNCT
ftr-424	133	4	6:9	6:9	NUM
ftr-424	134	1	congress	congress	PROPN
ftr-424	134	2	fiddles	fiddle	VERB
ftr-424	134	3	while	while	SCONJ
ftr-424	134	4	middle	middle	PROPN
ftr-424	134	5	america	america	PROPN
ftr-424	134	6	burns	burn	VERB
ftr-424	134	7	and	and	CCONJ
ftr-424	134	8	in	in	ADP
ftr-424	134	9	ways	way	NOUN
ftr-424	134	10	that	that	PRON
ftr-424	134	11	permit	permit	VERB
ftr-424	134	12	those	those	PRON
ftr-424	134	13	less	less	ADV
ftr-424	134	14	fortunate	fortunate	ADJ
ftr-424	134	15	to	to	PART
ftr-424	134	16	maintain	maintain	VERB
ftr-424	134	17	a	a	DET
ftr-424	134	18	decent	decent	ADJ
ftr-424	134	19	standard	standard	NOUN
ftr-424	134	20	of	of	ADP
ftr-424	134	21	living	living	NOUN
ftr-424	134	22	.	.	PUNCT
ftr-424	135	1	some	some	PRON
ftr-424	135	2	also	also	ADV
ftr-424	135	3	consider	consider	VERB
ftr-424	135	4	it	it	PRON
ftr-424	135	5	reasonable	reasonable	ADJ
ftr-424	135	6	to	to	PART
ftr-424	135	7	justify	justify	VERB
ftr-424	135	8	tax	tax	NOUN
ftr-424	135	9	burdens	burden	NOUN
ftr-424	135	10	,	,	PUNCT
ftr-424	135	11	at	at	ADP
ftr-424	135	12	least	least	ADJ
ftr-424	135	13	in	in	ADP
ftr-424	135	14	part	part	NOUN
ftr-424	135	15	,	,	PUNCT
ftr-424	135	16	in	in	ADP
ftr-424	135	17	terms	term	NOUN
ftr-424	135	18	of	of	ADP
ftr-424	135	19	the	the	DET
ftr-424	135	20	public	public	ADJ
ftr-424	135	21	and	and	CCONJ
ftr-424	135	22	private	private	ADJ
ftr-424	135	23	benefits	benefit	NOUN
ftr-424	135	24	people	people	NOUN
ftr-424	135	25	receive	receive	VERB
ftr-424	135	26	from	from	ADP
ftr-424	135	27	the	the	DET
ftr-424	135	28	government	government	NOUN
ftr-424	135	29	's	's	PART
ftr-424	135	30	protection	protection	NOUN
ftr-424	135	31	of	of	ADP
ftr-424	135	32	property	property	NOUN
ftr-424	135	33	rights	right	NOUN
ftr-424	135	34	and	and	CCONJ
ftr-424	135	35	individual	individual	ADJ
ftr-424	135	36	liberties	liberty	NOUN
ftr-424	135	37	and	and	CCONJ
ftr-424	135	38	provision	provision	NOUN
ftr-424	135	39	of	of	ADP
ftr-424	135	40	a	a	DET
ftr-424	135	41	stable	stable	ADJ
ftr-424	135	42	and	and	CCONJ
ftr-424	135	43	supportive	supportive	ADJ
ftr-424	135	44	environment	environment	NOUN
ftr-424	135	45	for	for	ADP
ftr-424	135	46	commercial	commercial	ADJ
ftr-424	135	47	markets	market	NOUN
ftr-424	135	48	,	,	PUNCT
ftr-424	135	49	contracting	contracting	NOUN
ftr-424	135	50	and	and	CCONJ
ftr-424	135	51	litigation.2	litigation.2	PROPN
ftr-424	135	52	while	while	SCONJ
ftr-424	135	53	these	these	DET
ftr-424	135	54	two	two	NUM
ftr-424	135	55	concepts	concept	NOUN
ftr-424	135	56	of	of	ADP
ftr-424	135	57	ability	ability	NOUN
ftr-424	135	58	to	to	PART
ftr-424	135	59	pay	pay	VERB
ftr-424	135	60	and	and	CCONJ
ftr-424	135	61	benefits	benefit	NOUN
ftr-424	135	62	received	receive	VERB
ftr-424	135	63	may	may	AUX
ftr-424	135	64	not	not	PART
ftr-424	135	65	provide	provide	VERB
ftr-424	135	66	a	a	DET
ftr-424	135	67	sharply	sharply	ADV
ftr-424	135	68	delineated	delineate	VERB
ftr-424	135	69	normative	normative	ADJ
ftr-424	135	70	justification	justification	NOUN
ftr-424	135	71	for	for	ADP
ftr-424	135	72	a	a	DET
ftr-424	135	73	particular	particular	ADJ
ftr-424	135	74	tax	tax	NOUN
ftr-424	135	75	system	system	NOUN
ftr-424	135	76	,	,	PUNCT
ftr-424	135	77	they	they	PRON
ftr-424	135	78	are	be	AUX
ftr-424	135	79	consonant	consonant	ADJ
ftr-424	135	80	with	with	ADP
ftr-424	135	81	a	a	DET
ftr-424	135	82	tax	tax	NOUN
ftr-424	135	83	regime	regime	NOUN
ftr-424	135	84	that	that	PRON
ftr-424	135	85	raises	raise	VERB
ftr-424	135	86	government	government	NOUN
ftr-424	135	87	revenues	revenue	NOUN
ftr-424	135	88	disproportionately	disproportionately	ADV
ftr-424	135	89	from	from	ADP
ftr-424	135	90	those	those	PRON
ftr-424	135	91	who	who	PRON
ftr-424	135	92	are	be	AUX
ftr-424	135	93	able	able	ADJ
ftr-424	135	94	to	to	PART
ftr-424	135	95	amass	amass	VERB
ftr-424	135	96	disproportionate	disproportionate	ADJ
ftr-424	135	97	levels	level	NOUN
ftr-424	135	98	of	of	ADP
ftr-424	135	99	wealth	wealth	NOUN
ftr-424	135	100	and	and	CCONJ
ftr-424	135	101	enjoy	enjoy	VERB
ftr-424	135	102	disproportionate	disproportionate	ADJ
ftr-424	135	103	levels	level	NOUN
ftr-424	135	104	of	of	ADP
ftr-424	135	105	actual	actual	ADJ
ftr-424	135	106	and	and	CCONJ
ftr-424	135	107	virtual	virtual	ADJ
ftr-424	135	108	consumption,22	consumption,22	NOUN
ftr-424	135	109	status	status	NOUN
ftr-424	135	110	,	,	PUNCT
ftr-424	135	111	and	and	CCONJ
ftr-424	135	112	power	power	NOUN
ftr-424	135	113	because	because	SCONJ
ftr-424	135	114	of	of	ADP
ftr-424	135	115	that	that	DET
ftr-424	135	116	21	21	NUM
ftr-424	135	117	.	.	PUNCT
ftr-424	136	1	see	see	VERB
ftr-424	136	2	,	,	PUNCT
ftr-424	136	3	e.g.	e.g.	ADV
ftr-424	136	4	,	,	PUNCT
ftr-424	136	5	liam	liam	PROPN
ftr-424	136	6	murphy	murphy	PROPN
ftr-424	136	7	&	&	CCONJ
ftr-424	136	8	thomas	thomas	PROPN
ftr-424	136	9	nagel	nagel	PROPN
ftr-424	136	10	,	,	PUNCT
ftr-424	136	11	the	the	DET
ftr-424	136	12	myth	myth	NOUN
ftr-424	136	13	of	of	ADP
ftr-424	136	14	ownership	ownership	NOUN
ftr-424	136	15	:	:	PUNCT
ftr-424	136	16	taxes	taxis	NOUN
ftr-424	136	17	and	and	CCONJ
ftr-424	136	18	justice	justice	NOUN
ftr-424	136	19	(	(	PUNCT
ftr-424	136	20	oxford	oxford	PROPN
ftr-424	136	21	univ	univ	PROPN
ftr-424	136	22	.	.	PUNCT
ftr-424	137	1	press	press	PROPN
ftr-424	137	2	2002	2002	NUM
ftr-424	137	3	)	)	PUNCT
ftr-424	138	1	(	(	PUNCT
ftr-424	138	2	arguing	argue	VERB
ftr-424	138	3	that	that	SCONJ
ftr-424	138	4	taxation	taxation	NOUN
ftr-424	138	5	should	should	AUX
ftr-424	138	6	be	be	AUX
ftr-424	138	7	viewed	view	VERB
ftr-424	138	8	as	as	ADP
ftr-424	138	9	one	one	NUM
ftr-424	138	10	of	of	ADP
ftr-424	138	11	the	the	DET
ftr-424	138	12	institutions	institution	NOUN
ftr-424	138	13	of	of	ADP
ftr-424	138	14	government	government	NOUN
ftr-424	138	15	without	without	ADP
ftr-424	138	16	which	which	PRON
ftr-424	138	17	property	property	NOUN
ftr-424	138	18	and	and	CCONJ
ftr-424	138	19	other	other	ADJ
ftr-424	138	20	rights	right	NOUN
ftr-424	138	21	could	could	AUX
ftr-424	138	22	not	not	PART
ftr-424	138	23	exist	exist	VERB
ftr-424	138	24	,	,	PUNCT
ftr-424	138	25	and	and	CCONJ
ftr-424	138	26	that	that	DET
ftr-424	138	27	fair	fair	ADJ
ftr-424	138	28	distribution	distribution	NOUN
ftr-424	138	29	of	of	ADP
ftr-424	138	30	the	the	DET
ftr-424	138	31	tax	tax	NOUN
ftr-424	138	32	burden	burden	NOUN
ftr-424	138	33	should	should	AUX
ftr-424	138	34	not	not	PART
ftr-424	138	35	be	be	AUX
ftr-424	138	36	based	base	VERB
ftr-424	138	37	on	on	ADP
ftr-424	138	38	mere	mere	ADJ
ftr-424	138	39	comparisons	comparison	NOUN
ftr-424	138	40	of	of	ADP
ftr-424	138	41	each	each	DET
ftr-424	138	42	person	person	NOUN
ftr-424	138	43	's	's	PART
ftr-424	138	44	pre	pre	ADJ
ftr-424	138	45	-	-	ADJ
ftr-424	138	46	tax	tax	ADJ
ftr-424	138	47	income	income	NOUN
ftr-424	138	48	)	)	PUNCT
ftr-424	138	49	.	.	PUNCT
ftr-424	139	1	22	22	NUM
ftr-424	139	2	.	.	PUNCT
ftr-424	140	1	edward	edward	PROPN
ftr-424	140	2	mccaffery	mccaffery	PROPN
ftr-424	140	3	has	have	AUX
ftr-424	140	4	consistently	consistently	ADV
ftr-424	140	5	advocated	advocate	VERB
ftr-424	140	6	abandonment	abandonment	NOUN
ftr-424	140	7	of	of	ADP
ftr-424	140	8	the	the	DET
ftr-424	140	9	income	income	NOUN
ftr-424	140	10	tax	tax	NOUN
ftr-424	140	11	base	base	NOUN
ftr-424	140	12	for	for	ADP
ftr-424	140	13	a	a	DET
ftr-424	140	14	consumption	consumption	NOUN
ftr-424	140	15	tax	tax	NOUN
ftr-424	140	16	on	on	ADP
ftr-424	140	17	the	the	DET
ftr-424	140	18	grounds	ground	NOUN
ftr-424	140	19	that	that	SCONJ
ftr-424	140	20	the	the	DET
ftr-424	140	21	only	only	ADJ
ftr-424	140	22	concern	concern	NOUN
ftr-424	140	23	about	about	ADP
ftr-424	140	24	wealth	wealth	NOUN
ftr-424	140	25	is	be	AUX
ftr-424	140	26	its	its	PRON
ftr-424	140	27	use	use	NOUN
ftr-424	140	28	,	,	PUNCT
ftr-424	140	29	not	not	PART
ftr-424	140	30	its	its	PRON
ftr-424	140	31	amassment	amassment	NOUN
ftr-424	140	32	.	.	PUNCT
ftr-424	141	1	see	see	VERB
ftr-424	141	2	,	,	PUNCT
ftr-424	141	3	e.g.	e.g.	ADV
ftr-424	141	4	,	,	PUNCT
ftr-424	141	5	edward	edward	PROPN
ftr-424	141	6	j.	j.	PROPN
ftr-424	141	7	mccaffery	mccaffery	PROPN
ftr-424	141	8	,	,	PUNCT
ftr-424	141	9	ten	ten	NUM
ftr-424	141	10	facts	fact	NOUN
ftr-424	141	11	about	about	ADP
ftr-424	141	12	fundamental	fundamental	ADJ
ftr-424	141	13	tax	tax	NOUN
ftr-424	141	14	reform	reform	NOUN
ftr-424	141	15	,	,	PUNCT
ftr-424	141	16	101	101	NUM
ftr-424	141	17	tax	tax	NOUN
ftr-424	141	18	notes	note	NOUN
ftr-424	141	19	1463	1463	NUM
ftr-424	141	20	,	,	PUNCT
ftr-424	141	21	1464	1464	NUM
ftr-424	141	22	-	-	SYM
ftr-424	141	23	65	65	NUM
ftr-424	141	24	(	(	PUNCT
ftr-424	141	25	dec	dec	PROPN
ftr-424	141	26	.	.	PROPN
ftr-424	141	27	22	22	NUM
ftr-424	141	28	,	,	PUNCT
ftr-424	141	29	2003	2003	NUM
ftr-424	141	30	)	)	PUNCT
ftr-424	142	1	[	[	X
ftr-424	142	2	hereinafter	hereinafter	NOUN
ftr-424	142	3	,	,	PUNCT
ftr-424	142	4	ten	ten	NUM
ftr-424	142	5	facts	fact	NOUN
ftr-424	142	6	]	]	PUNCT
ftr-424	142	7	(	(	PUNCT
ftr-424	142	8	asserting	assert	VERB
ftr-424	142	9	the	the	DET
ftr-424	142	10	superiority	superiority	NOUN
ftr-424	142	11	of	of	ADP
ftr-424	142	12	a	a	DET
ftr-424	142	13	postpaid	postpaid	NOUN
ftr-424	142	14	consumption	consumption	NOUN
ftr-424	142	15	tax	tax	NOUN
ftr-424	142	16	because	because	SCONJ
ftr-424	142	17	it	it	PRON
ftr-424	142	18	taxes	tax	VERB
ftr-424	142	19	income	income	NOUN
ftr-424	142	20	when	when	SCONJ
ftr-424	142	21	spent	spend	VERB
ftr-424	142	22	rather	rather	ADV
ftr-424	142	23	than	than	ADP
ftr-424	142	24	when	when	SCONJ
ftr-424	142	25	it	it	PRON
ftr-424	142	26	flows	flow	VERB
ftr-424	142	27	into	into	ADP
ftr-424	142	28	a	a	DET
ftr-424	142	29	household	household	NOUN
ftr-424	142	30	,	,	PUNCT
ftr-424	142	31	thus	thus	ADV
ftr-424	142	32	advantaging	advantage	VERB
ftr-424	142	33	deferred	deferred	ADJ
ftr-424	142	34	consumption	consumption	NOUN
ftr-424	142	35	over	over	ADP
ftr-424	142	36	current	current	ADJ
ftr-424	142	37	consumption	consumption	NOUN
ftr-424	142	38	)	)	PUNCT
ftr-424	142	39	;	;	PUNCT
ftr-424	142	40	edward	edward	PROPN
ftr-424	142	41	j.	j.	PROPN
ftr-424	142	42	mccaffery	mccaffery	PROPN
ftr-424	142	43	,	,	PUNCT
ftr-424	142	44	the	the	DET
ftr-424	142	45	fair	fair	ADJ
ftr-424	142	46	timing	timing	NOUN
ftr-424	142	47	of	of	ADP
ftr-424	142	48	tax	tax	NOUN
ftr-424	142	49	(	(	PUNCT
ftr-424	142	50	sept	sept	PROPN
ftr-424	142	51	.	.	PROPN
ftr-424	142	52	2003	2003	NUM
ftr-424	142	53	)	)	PUNCT
ftr-424	142	54	,	,	PUNCT
ftr-424	143	1	u.s.c	u.s.c	NOUN
ftr-424	143	2	.	.	PUNCT
ftr-424	143	3	l.	l.	PROPN
ftr-424	143	4	sch	sch	PROPN
ftr-424	143	5	.	.	PUNCT
ftr-424	144	1	olin	olin	PROPN
ftr-424	144	2	research	research	PROPN
ftr-424	144	3	paper	paper	PROPN
ftr-424	144	4	no	no	INTJ
ftr-424	144	5	.	.	NOUN
ftr-424	144	6	03	03	NUM
ftr-424	144	7	-	-	SYM
ftr-424	144	8	21	21	NUM
ftr-424	144	9	,	,	PUNCT
ftr-424	144	10	at	at	ADP
ftr-424	144	11	http://ssrn.com/abstract---441344	http://ssrn.com/abstract---441344	NOUN
ftr-424	144	12	[	[	X
ftr-424	144	13	hereinafter	hereinafter	NOUN
ftr-424	144	14	,	,	PUNCT
ftr-424	144	15	timing	timing	NOUN
ftr-424	144	16	]	]	PUNCT
ftr-424	144	17	(	(	PUNCT
ftr-424	144	18	similar	similar	ADJ
ftr-424	144	19	position	position	NOUN
ftr-424	144	20	)	)	PUNCT
ftr-424	145	1	;	;	PUNCT
ftr-424	145	2	edward	edward	PROPN
ftr-424	145	3	j.	j.	PROPN
ftr-424	145	4	mccaffery	mccaffery	PROPN
ftr-424	145	5	,	,	PUNCT
ftr-424	145	6	the	the	DET
ftr-424	145	7	uneasy	uneasy	ADJ
ftr-424	145	8	case	case	NOUN
ftr-424	145	9	for	for	ADP
ftr-424	145	10	wealth	wealth	NOUN
ftr-424	145	11	transfer	transfer	NOUN
ftr-424	145	12	taxation	taxation	NOUN
ftr-424	145	13	,	,	PUNCT
ftr-424	145	14	104	104	NUM
ftr-424	145	15	yale	yale	PROPN
ftr-424	145	16	l.j	l.j	PROPN
ftr-424	145	17	.	.	PROPN
ftr-424	145	18	283	283	NUM
ftr-424	145	19	(	(	PUNCT
ftr-424	145	20	1994	1994	NUM
ftr-424	145	21	)	)	PUNCT
ftr-424	146	1	[	[	X
ftr-424	146	2	hereinafter	hereinafter	NOUN
ftr-424	146	3	,	,	PUNCT
ftr-424	146	4	uneasy	uneasy	ADJ
ftr-424	146	5	case	case	NOUN
ftr-424	146	6	]	]	X
ftr-424	146	7	(	(	PUNCT
ftr-424	146	8	similar	similar	ADJ
ftr-424	146	9	position	position	NOUN
ftr-424	146	10	)	)	PUNCT
ftr-424	146	11	;	;	PUNCT
ftr-424	146	12	edward	edward	PROPN
ftr-424	146	13	j.	j.	PROPN
ftr-424	146	14	mccaffery	mccaffery	PROPN
ftr-424	146	15	,	,	PUNCT
ftr-424	146	16	the	the	DET
ftr-424	146	17	political	political	ADJ
ftr-424	146	18	liberal	liberal	ADJ
ftr-424	146	19	case	case	NOUN
ftr-424	146	20	against	against	ADP
ftr-424	146	21	the	the	DET
ftr-424	146	22	estate	estate	NOUN
ftr-424	146	23	tax	tax	NOUN
ftr-424	146	24	,	,	PUNCT
ftr-424	146	25	23	23	NUM
ftr-424	146	26	phil	phil	NOUN
ftr-424	146	27	.	.	PUNCT
ftr-424	146	28	&	&	CCONJ
ftr-424	146	29	publ	publ	PROPN
ftr-424	146	30	.	.	PUNCT
ftr-424	147	1	aff	aff	PROPN
ftr-424	147	2	.	.	PUNCT
ftr-424	148	1	281	281	NUM
ftr-424	148	2	(	(	PUNCT
ftr-424	148	3	1994	1994	NUM
ftr-424	148	4	)	)	PUNCT
ftr-424	149	1	[	[	X
ftr-424	149	2	hereinafter	hereinafter	NOUN
ftr-424	149	3	,	,	PUNCT
ftr-424	149	4	liberal	liberal	ADJ
ftr-424	149	5	case	case	NOUN
ftr-424	149	6	]	]	X
ftr-424	149	7	(	(	PUNCT
ftr-424	149	8	similar	similar	ADJ
ftr-424	149	9	position	position	NOUN
ftr-424	149	10	)	)	PUNCT
ftr-424	149	11	.	.	PUNCT
ftr-424	150	1	in	in	ADP
ftr-424	150	2	contrast	contrast	NOUN
ftr-424	150	3	,	,	PUNCT
ftr-424	150	4	treatment	treatment	NOUN
ftr-424	150	5	of	of	ADP
ftr-424	150	6	"	"	PUNCT
ftr-424	150	7	virtual	virtual	ADJ
ftr-424	150	8	consumption	consumption	NOUN
ftr-424	150	9	"	"	PUNCT
ftr-424	150	10	as	as	ADP
ftr-424	150	11	relevant	relevant	ADJ
ftr-424	150	12	to	to	ADP
ftr-424	150	13	the	the	DET
ftr-424	150	14	fairness	fairness	NOUN
ftr-424	150	15	inquiry	inquiry	NOUN
ftr-424	150	16	suggests	suggest	VERB
ftr-424	150	17	that	that	SCONJ
ftr-424	150	18	a	a	DET
ftr-424	150	19	consumption	consumption	NOUN
ftr-424	150	20	tax	tax	NOUN
ftr-424	150	21	that	that	PRON
ftr-424	150	22	reaches	reach	VERB
ftr-424	150	23	only	only	ADV
ftr-424	150	24	use	use	VERB
ftr-424	150	25	fails	fail	VERB
ftr-424	150	26	to	to	PART
ftr-424	150	27	fully	fully	ADV
ftr-424	150	28	tax	tax	VERB
ftr-424	150	29	consumption	consumption	NOUN
ftr-424	150	30	,	,	PUNCT
ftr-424	150	31	which	which	PRON
ftr-424	150	32	should	should	AUX
ftr-424	150	33	include	include	VERB
ftr-424	150	34	the	the	DET
ftr-424	150	35	added	add	VERB
ftr-424	150	36	status	status	NOUN
ftr-424	150	37	,	,	PUNCT
ftr-424	150	38	power	power	NOUN
ftr-424	150	39	,	,	PUNCT
ftr-424	150	40	influence	influence	NOUN
ftr-424	150	41	and	and	CCONJ
ftr-424	150	42	personal	personal	ADJ
ftr-424	150	43	security	security	NOUN
ftr-424	150	44	afforded	afford	VERB
ftr-424	150	45	by	by	ADP
ftr-424	150	46	the	the	DET
ftr-424	150	47	mere	mere	ADJ
ftr-424	150	48	possession	possession	NOUN
ftr-424	150	49	of	of	ADP
ftr-424	150	50	wealth	wealth	NOUN
ftr-424	150	51	.	.	PUNCT
ftr-424	151	1	see	see	VERB
ftr-424	151	2	anne	anne	PROPN
ftr-424	151	3	alstott	alstott	PROPN
ftr-424	151	4	,	,	PUNCT
ftr-424	151	5	the	the	DET
ftr-424	151	6	uneasy	uneasy	ADJ
ftr-424	151	7	liberal	liberal	ADJ
ftr-424	151	8	case	case	NOUN
ftr-424	151	9	against	against	ADP
ftr-424	151	10	income	income	NOUN
ftr-424	151	11	and	and	CCONJ
ftr-424	151	12	wealth	wealth	NOUN
ftr-424	151	13	transfer	transfer	NOUN
ftr-424	151	14	taxation	taxation	NOUN
ftr-424	151	15	:	:	PUNCT
ftr-424	151	16	a	a	DET
ftr-424	151	17	response	response	NOUN
ftr-424	151	18	to	to	ADP
ftr-424	151	19	professor	professor	NOUN
ftr-424	151	20	mccaffery	mccaffery	NOUN
ftr-424	151	21	,	,	PUNCT
ftr-424	151	22	51	51	NUM
ftr-424	151	23	tax	tax	NOUN
ftr-424	151	24	l.	l.	PROPN
ftr-424	151	25	rev	rev	PROPN
ftr-424	151	26	.	.	PROPN
ftr-424	151	27	363	363	NUM
ftr-424	151	28	,	,	PUNCT
ftr-424	151	29	370	370	NUM
ftr-424	151	30	-	-	SYM
ftr-424	151	31	71	71	NUM
ftr-424	151	32	(	(	PUNCT
ftr-424	151	33	1996	1996	NUM
ftr-424	151	34	)	)	PUNCT
ftr-424	152	1	[	[	X
ftr-424	152	2	hereinafter	hereinafter	NOUN
ftr-424	152	3	,	,	PUNCT
ftr-424	152	4	response	response	NOUN
ftr-424	152	5	]	]	PUNCT
ftr-424	152	6	(	(	PUNCT
ftr-424	152	7	criticizing	criticize	VERB
ftr-424	152	8	mccaffery	mccaffery	NOUN
ftr-424	152	9	's	's	PART
ftr-424	152	10	"	"	PUNCT
ftr-424	152	11	[	[	X
ftr-424	152	12	u]ntenable	u]ntenable	ADJ
ftr-424	152	13	[	[	X
ftr-424	152	14	d]istinction	d]istinction	X
ftr-424	152	15	[	[	X
ftr-424	152	16	b]etween	b]etween	PUNCT
ftr-424	152	17	[	[	X
ftr-424	152	18	p]ossession	p]ossession	NOUN
ftr-424	152	19	and	and	CCONJ
ftr-424	152	20	[	[	X
ftr-424	152	21	u]se	u]se	NOUN
ftr-424	152	22	"	"	PUNCT
ftr-424	152	23	because	because	SCONJ
ftr-424	152	24	of	of	ADP
ftr-424	152	25	its	its	PRON
ftr-424	152	26	disregard	disregard	NOUN
ftr-424	152	27	of	of	ADP
ftr-424	152	28	the	the	DET
ftr-424	152	29	influence	influence	NOUN
ftr-424	152	30	that	that	PRON
ftr-424	152	31	can	can	AUX
ftr-424	152	32	be	be	AUX
ftr-424	152	33	enjoyed	enjoy	VERB
ftr-424	152	34	without	without	ADP
ftr-424	152	35	wealth	wealth	NOUN
ftr-424	152	36	consumption	consumption	NOUN
ftr-424	152	37	)	)	PUNCT
ftr-424	152	38	;	;	PUNCT
ftr-424	152	39	thomas	thomas	PROPN
ftr-424	152	40	r.	r.	PROPN
ftr-424	152	41	ireland	ireland	PROPN
ftr-424	152	42	,	,	PUNCT
ftr-424	152	43	inheritance	inheritance	NOUN
ftr-424	152	44	justified	justify	VERB
ftr-424	152	45	:	:	PUNCT
ftr-424	152	46	a	a	DET
ftr-424	152	47	comment	comment	NOUN
ftr-424	152	48	,	,	PUNCT
ftr-424	152	49	16	16	NUM
ftr-424	152	50	j.	j.	PROPN
ftr-424	152	51	l.	l.	PROPN
ftr-424	152	52	&	&	CCONJ
ftr-424	152	53	econ	econ	PROPN
ftr-424	152	54	.	.	PUNCT
ftr-424	153	1	421	421	NUM
ftr-424	153	2	,	,	PUNCT
ftr-424	153	3	421	421	NUM
ftr-424	153	4	(	(	PUNCT
ftr-424	153	5	1973	1973	NUM
ftr-424	153	6	)	)	PUNCT
ftr-424	153	7	(	(	PUNCT
ftr-424	153	8	stating	state	VERB
ftr-424	153	9	that	that	SCONJ
ftr-424	153	10	"	"	PUNCT
ftr-424	153	11	the	the	DET
ftr-424	153	12	primary	primary	ADJ
ftr-424	153	13	functions	function	NOUN
ftr-424	153	14	of	of	ADP
ftr-424	153	15	wealth	wealth	NOUN
ftr-424	153	16	accumulation	accumulation	NOUN
ftr-424	153	17	are	be	AUX
ftr-424	153	18	not	not	PART
ftr-424	153	19	in	in	ADP
ftr-424	153	20	fact	fact	NOUN
ftr-424	153	21	leaving	leave	VERB
ftr-424	153	22	wealthy	wealthy	ADJ
ftr-424	153	23	heirs	heir	NOUN
ftr-424	153	24	,	,	PUNCT
ftr-424	153	25	but	but	CCONJ
ftr-424	153	26	rather	rather	ADV
ftr-424	153	27	the	the	DET
ftr-424	153	28	status	status	NOUN
ftr-424	153	29	and	and	CCONJ
ftr-424	153	30	social	social	ADJ
ftr-424	153	31	power	power	NOUN
ftr-424	153	32	inherent	inherent	ADJ
ftr-424	153	33	in	in	ADP
ftr-424	153	34	holding	hold	VERB
ftr-424	153	35	a	a	DET
ftr-424	153	36	variety	variety	NOUN
ftr-424	153	37	of	of	ADP
ftr-424	153	38	wealth	wealth	NOUN
ftr-424	153	39	forms	form	NOUN
ftr-424	153	40	"	"	PUNCT
ftr-424	153	41	)	)	PUNCT
ftr-424	153	42	.	.	PUNCT
ftr-424	154	1	a	a	DET
ftr-424	154	2	consumption	consumption	NOUN
ftr-424	154	3	tax	tax	NOUN
ftr-424	154	4	that	that	PRON
ftr-424	154	5	failed	fail	VERB
ftr-424	154	6	to	to	PART
ftr-424	154	7	reach	reach	VERB
ftr-424	154	8	this	this	DET
ftr-424	154	9	virtual	virtual	ADJ
ftr-424	154	10	consumption	consumption	NOUN
ftr-424	154	11	would	would	AUX
ftr-424	154	12	be	be	AUX
ftr-424	154	13	flawed	flawed	ADJ
ftr-424	154	14	,	,	PUNCT
ftr-424	154	15	in	in	ADP
ftr-424	154	16	much	much	ADV
ftr-424	154	17	the	the	DET
ftr-424	154	18	same	same	ADJ
ftr-424	154	19	way	way	NOUN
ftr-424	154	20	that	that	PRON
ftr-424	154	21	an	an	DET
ftr-424	154	22	income	income	NOUN
ftr-424	154	23	tax	tax	NOUN
ftr-424	154	24	base	base	NOUN
ftr-424	154	25	that	that	PRON
ftr-424	154	26	fails	fail	VERB
ftr-424	154	27	to	to	PART
ftr-424	154	28	reach	reach	VERB
ftr-424	154	29	imputed	impute	VERB
ftr-424	154	30	income	income	NOUN
ftr-424	154	31	is	be	AUX
ftr-424	154	32	flawed	flawed	ADJ
ftr-424	154	33	.	.	PUNCT
ftr-424	155	1	furthermore	furthermore	ADV
ftr-424	155	2	,	,	PUNCT
ftr-424	155	3	the	the	DET
ftr-424	155	4	fairness	fairness	NOUN
ftr-424	155	5	concerns	concern	NOUN
ftr-424	155	6	that	that	PRON
ftr-424	155	7	appear	appear	VERB
ftr-424	155	8	to	to	PART
ftr-424	155	9	support	support	VERB
ftr-424	155	10	a	a	DET
ftr-424	155	11	consumption	consumption	NOUN
ftr-424	155	12	tax	tax	NOUN
ftr-424	155	13	base	base	NOUN
ftr-424	155	14	,	,	PUNCT
ftr-424	155	15	that	that	PRON
ftr-424	155	16	privileges	privilege	VERB
ftr-424	155	17	private	private	ADJ
ftr-424	155	18	savings	saving	NOUN
ftr-424	155	19	over	over	ADP
ftr-424	155	20	consumption	consumption	NOUN
ftr-424	155	21	,	,	PUNCT
ftr-424	155	22	fall	fall	VERB
ftr-424	155	23	short	short	ADV
ftr-424	155	24	of	of	ADP
ftr-424	155	25	the	the	DET
ftr-424	155	26	demands	demand	NOUN
ftr-424	155	27	of	of	ADP
ftr-424	155	28	liberal	liberal	ADJ
ftr-424	155	29	egalitarianism	egalitarianism	NOUN
ftr-424	155	30	.	.	PUNCT
ftr-424	156	1	see	see	VERB
ftr-424	156	2	alstott	alstott	PROPN
ftr-424	156	3	,	,	PUNCT
ftr-424	156	4	supra	supra	NOUN
ftr-424	156	5	,	,	PUNCT
ftr-424	156	6	at	at	ADP
ftr-424	156	7	370	370	NUM
ftr-424	156	8	-	-	SYM
ftr-424	156	9	83	83	NUM
ftr-424	156	10	(	(	PUNCT
ftr-424	156	11	discussing	discuss	VERB
ftr-424	156	12	these	these	DET
ftr-424	156	13	ideas	idea	NOUN
ftr-424	156	14	in	in	ADP
ftr-424	156	15	depth	depth	NOUN
ftr-424	156	16	)	)	PUNCT
ftr-424	156	17	.	.	PUNCT
ftr-424	157	1	2004	2004	NUM
ftr-424	157	2	]	]	PUNCT
ftr-424	157	3	florida	florida	PROPN
ftr-424	157	4	tax	tax	PROPN
ftr-424	157	5	review	review	NOUN
ftr-424	157	6	wealth.23	wealth.23	VERB
ftr-424	157	7	these	these	DET
ftr-424	157	8	concepts	concept	NOUN
ftr-424	157	9	suggest	suggest	VERB
ftr-424	157	10	that	that	SCONJ
ftr-424	157	11	the	the	DET
ftr-424	157	12	tax	tax	NOUN
ftr-424	157	13	system	system	NOUN
ftr-424	157	14	should	should	AUX
ftr-424	157	15	be	be	AUX
ftr-424	157	16	able	able	ADJ
ftr-424	157	17	to	to	PART
ftr-424	157	18	allocate	allocate	VERB
ftr-424	157	19	the	the	DET
ftr-424	157	20	burdens	burden	NOUN
ftr-424	157	21	of	of	ADP
ftr-424	157	22	support	support	NOUN
ftr-424	157	23	of	of	ADP
ftr-424	157	24	the	the	DET
ftr-424	157	25	government	government	NOUN
ftr-424	157	26	among	among	ADP
ftr-424	157	27	those	those	PRON
ftr-424	157	28	most	most	ADV
ftr-424	157	29	able	able	ADJ
ftr-424	157	30	to	to	PART
ftr-424	157	31	pay	pay	VERB
ftr-424	157	32	for	for	ADP
ftr-424	157	33	,	,	PUNCT
ftr-424	157	34	and	and	CCONJ
ftr-424	157	35	most	most	ADV
ftr-424	157	36	likely	likely	ADJ
ftr-424	157	37	to	to	PART
ftr-424	157	38	benefit	benefit	VERB
ftr-424	157	39	from	from	ADP
ftr-424	157	40	,	,	PUNCT
ftr-424	157	41	the	the	DET
ftr-424	157	42	enhancement	enhancement	NOUN
ftr-424	157	43	of	of	ADP
ftr-424	157	44	the	the	DET
ftr-424	157	45	physical	physical	ADJ
ftr-424	157	46	,	,	PUNCT
ftr-424	157	47	fiscal	fiscal	ADJ
ftr-424	157	48	,	,	PUNCT
ftr-424	157	49	commercial	commercial	ADJ
ftr-424	157	50	and	and	CCONJ
ftr-424	157	51	social	social	ADJ
ftr-424	157	52	environment	environment	NOUN
ftr-424	157	53	provided	provide	VERB
ftr-424	157	54	by	by	ADP
ftr-424	157	55	that	that	DET
ftr-424	157	56	government	government	NOUN
ftr-424	157	57	for	for	ADP
ftr-424	157	58	the	the	DET
ftr-424	157	59	benefit	benefit	NOUN
ftr-424	157	60	of	of	ADP
ftr-424	157	61	the	the	DET
ftr-424	157	62	polity	polity	NOUN
ftr-424	157	63	.	.	PUNCT
ftr-424	158	1	commentators	commentator	NOUN
ftr-424	158	2	also	also	ADV
ftr-424	158	3	frequently	frequently	ADV
ftr-424	158	4	refer	refer	VERB
ftr-424	158	5	to	to	ADP
ftr-424	158	6	the	the	DET
ftr-424	158	7	concepts	concept	NOUN
ftr-424	158	8	of	of	ADP
ftr-424	158	9	horizontal	horizontal	ADJ
ftr-424	158	10	and	and	CCONJ
ftr-424	158	11	vertical	vertical	ADJ
ftr-424	158	12	equity	equity	NOUN
ftr-424	158	13	as	as	ADP
ftr-424	158	14	components	component	NOUN
ftr-424	158	15	of	of	ADP
ftr-424	158	16	the	the	DET
ftr-424	158	17	"	"	PUNCT
ftr-424	158	18	ability	ability	NOUN
ftr-424	158	19	to	to	PART
ftr-424	158	20	pay	pay	VERB
ftr-424	158	21	"	"	PUNCT
ftr-424	158	22	tax	tax	NOUN
ftr-424	158	23	fairness	fairness	NOUN
ftr-424	158	24	concept.24	concept.24	NOUN
ftr-424	158	25	as	as	SCONJ
ftr-424	158	26	generally	generally	ADV
ftr-424	158	27	understood	understand	VERB
ftr-424	158	28	,	,	PUNCT
ftr-424	158	29	horizontal	horizontal	ADJ
ftr-424	158	30	equity	equity	NOUN
ftr-424	158	31	requires	require	VERB
ftr-424	158	32	that	that	SCONJ
ftr-424	158	33	taxpayers	taxpayer	NOUN
ftr-424	158	34	with	with	ADP
ftr-424	158	35	the	the	DET
ftr-424	158	36	same	same	ADJ
ftr-424	158	37	ability	ability	NOUN
ftr-424	158	38	to	to	PART
ftr-424	158	39	pay	pay	VERB
ftr-424	158	40	be	be	AUX
ftr-424	158	41	taxed	tax	VERB
ftr-424	158	42	alike	alike	ADV
ftr-424	158	43	,	,	PUNCT
ftr-424	158	44	while	while	SCONJ
ftr-424	158	45	vertical	vertical	ADJ
ftr-424	158	46	equity	equity	NOUN
ftr-424	158	47	requires	require	VERB
ftr-424	158	48	that	that	SCONJ
ftr-424	158	49	people	people	NOUN
ftr-424	158	50	with	with	ADP
ftr-424	158	51	different	different	ADJ
ftr-424	158	52	abilities	ability	NOUN
ftr-424	158	53	to	to	PART
ftr-424	158	54	pay	pay	VERB
ftr-424	158	55	be	be	AUX
ftr-424	158	56	taxed	tax	VERB
ftr-424	158	57	differently	differently	ADV
ftr-424	158	58	.	.	PUNCT
ftr-424	159	1	vertical	vertical	ADJ
ftr-424	159	2	equity	equity	PROPN
ftr-424	159	3	supports	support	VERB
ftr-424	159	4	a	a	DET
ftr-424	159	5	progressive	progressive	ADJ
ftr-424	159	6	tax	tax	NOUN
ftr-424	159	7	system	system	NOUN
ftr-424	159	8	that	that	PRON
ftr-424	159	9	imposes	impose	VERB
ftr-424	159	10	graduated	graduate	VERB
ftr-424	159	11	rates	rate	NOUN
ftr-424	159	12	ranging	range	VERB
ftr-424	159	13	from	from	ADP
ftr-424	159	14	0	0	NUM
ftr-424	159	15	%	%	NOUN
ftr-424	159	16	(	(	PUNCT
ftr-424	159	17	an	an	DET
ftr-424	159	18	exemption	exemption	NOUN
ftr-424	159	19	from	from	ADP
ftr-424	159	20	tax	tax	NOUN
ftr-424	159	21	)	)	PUNCT
ftr-424	159	22	for	for	ADP
ftr-424	159	23	those	those	PRON
ftr-424	159	24	at	at	ADP
ftr-424	159	25	the	the	DET
ftr-424	159	26	bottom	bottom	NOUN
ftr-424	159	27	to	to	ADP
ftr-424	159	28	relatively	relatively	ADV
ftr-424	159	29	high	high	ADJ
ftr-424	159	30	rates	rate	NOUN
ftr-424	159	31	applicable	applicable	ADJ
ftr-424	159	32	at	at	ADP
ftr-424	159	33	the	the	DET
ftr-424	159	34	top	top	NOUN
ftr-424	159	35	of	of	ADP
ftr-424	159	36	the	the	DET
ftr-424	159	37	scale	scale	NOUN
ftr-424	159	38	.	.	PUNCT
ftr-424	160	1	as	as	ADP
ftr-424	160	2	with	with	ADP
ftr-424	160	3	the	the	DET
ftr-424	160	4	ability	ability	NOUN
ftr-424	160	5	-	-	PUNCT
ftr-424	160	6	to	to	ADP
ftr-424	160	7	-	-	PUNCT
ftr-424	160	8	pay	pay	VERB
ftr-424	160	9	concept	concept	NOUN
ftr-424	160	10	generally	generally	ADV
ftr-424	160	11	,	,	PUNCT
ftr-424	160	12	horizontal	horizontal	ADJ
ftr-424	160	13	and	and	CCONJ
ftr-424	160	14	vertical	vertical	ADJ
ftr-424	160	15	equity	equity	NOUN
ftr-424	160	16	both	both	PRON
ftr-424	160	17	require	require	VERB
ftr-424	160	18	an	an	DET
ftr-424	160	19	answer	answer	NOUN
ftr-424	160	20	as	as	ADP
ftr-424	160	21	to	to	ADP
ftr-424	160	22	what	what	PRON
ftr-424	160	23	"	"	PUNCT
ftr-424	160	24	counts	count	VERB
ftr-424	160	25	as	as	ADP
ftr-424	160	26	"	"	PUNCT
ftr-424	160	27	the	the	DET
ftr-424	160	28	same	same	ADJ
ftr-424	160	29	ability	ability	NOUN
ftr-424	160	30	to	to	PART
ftr-424	160	31	pay	pay	VERB
ftr-424	160	32	.	.	PUNCT
ftr-424	161	1	is	be	AUX
ftr-424	161	2	income	income	VERB
ftr-424	161	3	the	the	DET
ftr-424	161	4	appropriate	appropriate	ADJ
ftr-424	161	5	measure	measure	NOUN
ftr-424	161	6	,	,	PUNCT
ftr-424	161	7	or	or	CCONJ
ftr-424	161	8	should	should	AUX
ftr-424	161	9	we	we	PRON
ftr-424	161	10	also	also	ADV
ftr-424	161	11	consider	consider	VERB
ftr-424	161	12	wealth	wealth	NOUN
ftr-424	161	13	?	?	PUNCT
ftr-424	162	1	the	the	DET
ftr-424	162	2	decision	decision	NOUN
ftr-424	162	3	as	as	ADP
ftr-424	162	4	to	to	ADP
ftr-424	162	5	what	what	PRON
ftr-424	162	6	items	item	NOUN
ftr-424	162	7	to	to	PART
ftr-424	162	8	include	include	VERB
ftr-424	162	9	may	may	AUX
ftr-424	162	10	predetermine	predetermine	VERB
ftr-424	162	11	the	the	DET
ftr-424	162	12	equity	equity	NOUN
ftr-424	162	13	conclusion	conclusion	NOUN
ftr-424	162	14	.	.	PUNCT
ftr-424	163	1	the	the	DET
ftr-424	163	2	uncertainties	uncertainty	NOUN
ftr-424	163	3	,	,	PUNCT
ftr-424	163	4	and	and	CCONJ
ftr-424	163	5	the	the	DET
ftr-424	163	6	related	related	ADJ
ftr-424	163	7	debate	debate	NOUN
ftr-424	163	8	over	over	ADP
ftr-424	163	9	progressivity	progressivity	NOUN
ftr-424	163	10	,	,	PUNCT
ftr-424	163	11	go	go	VERB
ftr-424	163	12	back	back	ADV
ftr-424	163	13	to	to	ADP
ftr-424	163	14	the	the	DET
ftr-424	163	15	origins	origin	NOUN
ftr-424	163	16	of	of	ADP
ftr-424	163	17	the	the	DET
ftr-424	163	18	federal	federal	ADJ
ftr-424	163	19	income	income	NOUN
ftr-424	163	20	tax	tax	NOUN
ftr-424	163	21	in	in	ADP
ftr-424	163	22	the	the	DET
ftr-424	163	23	1860s	1860	NOUN
ftr-424	163	24	,	,	PUNCT
ftr-424	163	25	when	when	SCONJ
ftr-424	163	26	congress	congress	PROPN
ftr-424	163	27	considered	consider	VERB
ftr-424	163	28	whether	whether	SCONJ
ftr-424	163	29	to	to	PART
ftr-424	163	30	have	have	VERB
ftr-424	163	31	a	a	DET
ftr-424	163	32	flat	flat	ADJ
ftr-424	163	33	rate	rate	NOUN
ftr-424	163	34	system	system	NOUN
ftr-424	163	35	or	or	CCONJ
ftr-424	163	36	a	a	DET
ftr-424	163	37	graduated	graduate	VERB
ftr-424	163	38	rate	rate	NOUN
ftr-424	163	39	structure.25	structure.25	NOUN
ftr-424	163	40	in	in	ADP
ftr-424	163	41	spite	spite	NOUN
ftr-424	163	42	of	of	ADP
ftr-424	163	43	periods	period	NOUN
ftr-424	163	44	of	of	ADP
ftr-424	163	45	stronger	strong	ADJ
ftr-424	163	46	opposition	opposition	NOUN
ftr-424	163	47	,	,	PUNCT
ftr-424	163	48	23	23	NUM
ftr-424	163	49	.	.	PUNCT
ftr-424	164	1	for	for	ADP
ftr-424	164	2	example	example	NOUN
ftr-424	164	3	,	,	PUNCT
ftr-424	164	4	holmes	holmes	PROPN
ftr-424	164	5	&	&	CCONJ
ftr-424	164	6	sunstein	sunstein	PROPN
ftr-424	164	7	note	note	VERB
ftr-424	164	8	that	that	SCONJ
ftr-424	164	9	many	many	ADJ
ftr-424	164	10	uses	use	NOUN
ftr-424	164	11	of	of	ADP
ftr-424	164	12	tax	tax	NOUN
ftr-424	164	13	revenues	revenue	NOUN
ftr-424	164	14	,	,	PUNCT
ftr-424	164	15	including	include	VERB
ftr-424	164	16	the	the	DET
ftr-424	164	17	many	many	ADJ
ftr-424	164	18	services	service	NOUN
ftr-424	164	19	that	that	PRON
ftr-424	164	20	defend	defend	VERB
ftr-424	164	21	private	private	ADJ
ftr-424	164	22	property	property	NOUN
ftr-424	164	23	,	,	PUNCT
ftr-424	164	24	accrue	accrue	VERB
ftr-424	164	25	to	to	ADP
ftr-424	164	26	the	the	DET
ftr-424	164	27	benefit	benefit	NOUN
ftr-424	164	28	of	of	ADP
ftr-424	164	29	the	the	DET
ftr-424	164	30	wealthy	wealthy	ADJ
ftr-424	164	31	.	.	PUNCT
ftr-424	165	1	holmes	holmes	PROPN
ftr-424	165	2	&	&	CCONJ
ftr-424	165	3	sunstein	sunstein	PROPN
ftr-424	165	4	,	,	PUNCT
ftr-424	165	5	supra	supra	PROPN
ftr-424	165	6	note	note	PROPN
ftr-424	165	7	19	19	NUM
ftr-424	165	8	,	,	PUNCT
ftr-424	165	9	at	at	ADP
ftr-424	165	10	14	14	NUM
ftr-424	165	11	-	-	SYM
ftr-424	165	12	15	15	NUM
ftr-424	165	13	,	,	PUNCT
ftr-424	165	14	24	24	NUM
ftr-424	165	15	-	-	SYM
ftr-424	165	16	25	25	NUM
ftr-424	165	17	.	.	PUNCT
ftr-424	166	1	marjorie	marjorie	PROPN
ftr-424	166	2	kornhauser	kornhauser	PROPN
ftr-424	166	3	provides	provide	VERB
ftr-424	166	4	a	a	DET
ftr-424	166	5	more	more	ADV
ftr-424	166	6	extensive	extensive	ADJ
ftr-424	166	7	discussion	discussion	NOUN
ftr-424	166	8	of	of	ADP
ftr-424	166	9	the	the	DET
ftr-424	166	10	argument	argument	NOUN
ftr-424	166	11	for	for	ADP
ftr-424	166	12	progressive	progressive	ADJ
ftr-424	166	13	rates	rate	NOUN
ftr-424	166	14	based	base	VERB
ftr-424	166	15	on	on	ADP
ftr-424	166	16	the	the	DET
ftr-424	166	17	benefits	benefit	NOUN
ftr-424	166	18	received	receive	VERB
ftr-424	166	19	theory	theory	NOUN
ftr-424	166	20	in	in	ADP
ftr-424	166	21	marjorie	marjorie	PROPN
ftr-424	166	22	e.	e.	PROPN
ftr-424	166	23	kornhauser	kornhauser	PROPN
ftr-424	166	24	,	,	PUNCT
ftr-424	166	25	the	the	DET
ftr-424	166	26	rhetoric	rhetoric	NOUN
ftr-424	166	27	of	of	ADP
ftr-424	166	28	the	the	DET
ftr-424	166	29	antiprogressive	antiprogressive	ADJ
ftr-424	166	30	income	income	NOUN
ftr-424	166	31	tax	tax	NOUN
ftr-424	166	32	movement	movement	NOUN
ftr-424	166	33	:	:	PUNCT
ftr-424	166	34	a	a	DET
ftr-424	166	35	typical	typical	ADJ
ftr-424	166	36	male	male	ADJ
ftr-424	166	37	reaction	reaction	NOUN
ftr-424	166	38	,	,	PUNCT
ftr-424	166	39	86	86	NUM
ftr-424	166	40	mich	mich	PROPN
ftr-424	166	41	.	.	PUNCT
ftr-424	167	1	l.	l.	PROPN
ftr-424	167	2	rev	rev	PROPN
ftr-424	167	3	.	.	PROPN
ftr-424	167	4	465	465	NUM
ftr-424	167	5	,	,	PUNCT
ftr-424	167	6	491	491	NUM
ftr-424	167	7	-	-	SYM
ftr-424	167	8	97	97	NUM
ftr-424	167	9	(	(	PUNCT
ftr-424	167	10	1987	1987	NUM
ftr-424	167	11	)	)	PUNCT
ftr-424	167	12	(	(	PUNCT
ftr-424	167	13	noting	note	VERB
ftr-424	167	14	that	that	SCONJ
ftr-424	167	15	connecting	connect	VERB
ftr-424	167	16	redistribution	redistribution	NOUN
ftr-424	167	17	to	to	ADP
ftr-424	167	18	progressivity	progressivity	NOUN
ftr-424	167	19	may	may	AUX
ftr-424	167	20	be	be	AUX
ftr-424	167	21	misleading	misleading	ADJ
ftr-424	167	22	,	,	PUNCT
ftr-424	167	23	to	to	ADP
ftr-424	167	24	the	the	DET
ftr-424	167	25	extent	extent	NOUN
ftr-424	167	26	that	that	SCONJ
ftr-424	167	27	higher	high	ADJ
ftr-424	167	28	income	income	NOUN
ftr-424	167	29	taxpayers	taxpayer	NOUN
ftr-424	167	30	enjoy	enjoy	VERB
ftr-424	167	31	disproportionate	disproportionate	ADJ
ftr-424	167	32	benefits	benefit	NOUN
ftr-424	167	33	)	)	PUNCT
ftr-424	167	34	.	.	PUNCT
ftr-424	168	1	24	24	NUM
ftr-424	168	2	.	.	PUNCT
ftr-424	169	1	the	the	DET
ftr-424	169	2	discussion	discussion	NOUN
ftr-424	169	3	of	of	ADP
ftr-424	169	4	horizontal	horizontal	ADJ
ftr-424	169	5	and	and	CCONJ
ftr-424	169	6	vertical	vertical	ADJ
ftr-424	169	7	equity	equity	NOUN
ftr-424	169	8	in	in	ADP
ftr-424	169	9	this	this	DET
ftr-424	169	10	paragraph	paragraph	NOUN
ftr-424	169	11	ofthe	ofthe	NOUN
ftr-424	169	12	text	text	NOUN
ftr-424	169	13	relies	rely	VERB
ftr-424	169	14	primarily	primarily	ADV
ftr-424	169	15	on	on	ADP
ftr-424	169	16	an	an	DET
ftr-424	169	17	exchange	exchange	NOUN
ftr-424	169	18	between	between	ADP
ftr-424	169	19	richard	richard	PROPN
ftr-424	169	20	musgrave	musgrave	PROPN
ftr-424	169	21	and	and	CCONJ
ftr-424	169	22	louis	louis	PROPN
ftr-424	169	23	kaplow	kaplow	PROPN
ftr-424	169	24	.	.	PUNCT
ftr-424	170	1	see	see	VERB
ftr-424	170	2	,	,	PUNCT
ftr-424	170	3	e.g.	e.g.	ADV
ftr-424	170	4	,	,	PUNCT
ftr-424	170	5	richard	richard	PROPN
ftr-424	170	6	a.	a.	PROPN
ftr-424	170	7	musgrave	musgrave	PROPN
ftr-424	170	8	,	,	PUNCT
ftr-424	170	9	in	in	ADP
ftr-424	170	10	defense	defense	NOUN
ftr-424	170	11	of	of	ADP
ftr-424	170	12	an	an	DET
ftr-424	170	13	income	income	NOUN
ftr-424	170	14	concept	concept	NOUN
ftr-424	170	15	,	,	PUNCT
ftr-424	170	16	81	81	NUM
ftr-424	170	17	harv	harv	NOUN
ftr-424	170	18	.	.	PUNCT
ftr-424	171	1	l.	l.	PROPN
ftr-424	171	2	rev	rev	PROPN
ftr-424	171	3	.	.	PROPN
ftr-424	171	4	44	44	NUM
ftr-424	171	5	(	(	PUNCT
ftr-424	171	6	1967	1967	NUM
ftr-424	171	7	)	)	PUNCT
ftr-424	171	8	(	(	PUNCT
ftr-424	171	9	arguing	argue	VERB
ftr-424	171	10	that	that	SCONJ
ftr-424	171	11	horizontal	horizontal	ADJ
ftr-424	171	12	and	and	CCONJ
ftr-424	171	13	vertical	vertical	ADJ
ftr-424	171	14	equity	equity	NOUN
ftr-424	171	15	are	be	AUX
ftr-424	171	16	aspects	aspect	NOUN
ftr-424	171	17	of	of	ADP
ftr-424	171	18	a	a	DET
ftr-424	171	19	single	single	ADJ
ftr-424	171	20	fairness	fairness	NOUN
ftr-424	171	21	measure	measure	NOUN
ftr-424	171	22	)	)	PUNCT
ftr-424	171	23	;	;	PUNCT
ftr-424	171	24	louis	louis	PROPN
ftr-424	171	25	kaplow	kaplow	PROPN
ftr-424	171	26	,	,	PUNCT
ftr-424	171	27	horizontal	horizontal	ADJ
ftr-424	171	28	equity	equity	NOUN
ftr-424	171	29	:	:	PUNCT
ftr-424	171	30	measures	measure	NOUN
ftr-424	171	31	in	in	ADP
ftr-424	171	32	search	search	NOUN
ftr-424	171	33	of	of	ADP
ftr-424	171	34	a	a	DET
ftr-424	171	35	principle	principle	NOUN
ftr-424	171	36	,	,	PUNCT
ftr-424	171	37	42	42	NUM
ftr-424	171	38	nat'l	nat'l	PROPN
ftr-424	171	39	tax	tax	NOUN
ftr-424	171	40	j.	j.	PROPN
ftr-424	171	41	139	139	NUM
ftr-424	171	42	(	(	PUNCT
ftr-424	171	43	1989	1989	NUM
ftr-424	171	44	)	)	PUNCT
ftr-424	171	45	(	(	PUNCT
ftr-424	171	46	arguing	argue	VERB
ftr-424	171	47	that	that	SCONJ
ftr-424	171	48	vertical	vertical	ADJ
ftr-424	171	49	equity	equity	NOUN
ftr-424	171	50	is	be	AUX
ftr-424	171	51	the	the	DET
ftr-424	171	52	appropriate	appropriate	ADJ
ftr-424	171	53	fairness	fairness	NOUN
ftr-424	171	54	measure	measure	NOUN
ftr-424	171	55	because	because	SCONJ
ftr-424	171	56	focus	focus	VERB
ftr-424	171	57	on	on	ADP
ftr-424	171	58	horizontal	horizontal	ADJ
ftr-424	171	59	equity	equity	NOUN
ftr-424	171	60	merely	merely	ADV
ftr-424	171	61	preserves	preserve	VERB
ftr-424	171	62	the	the	DET
ftr-424	171	63	status	status	NOUN
ftr-424	171	64	quo	quo	NOUN
ftr-424	171	65	)	)	PUNCT
ftr-424	171	66	;	;	PUNCT
ftr-424	171	67	richard	richard	PROPN
ftr-424	171	68	a.	a.	PROPN
ftr-424	171	69	musgrave	musgrave	PROPN
ftr-424	171	70	,	,	PUNCT
ftr-424	171	71	horizontal	horizontal	ADJ
ftr-424	171	72	equity	equity	NOUN
ftr-424	171	73	,	,	PUNCT
ftr-424	171	74	once	once	ADV
ftr-424	171	75	more	more	ADJ
ftr-424	171	76	,	,	PUNCT
ftr-424	171	77	43	43	NUM
ftr-424	171	78	nat'l	nat'l	NOUN
ftr-424	171	79	tax	tax	NOUN
ftr-424	171	80	j.	j.	PROPN
ftr-424	171	81	113	113	NUM
ftr-424	171	82	(	(	PUNCT
ftr-424	171	83	1990	1990	NUM
ftr-424	171	84	)	)	PUNCT
ftr-424	171	85	(	(	PUNCT
ftr-424	171	86	reconsidering	reconsider	VERB
ftr-424	171	87	his	his	PRON
ftr-424	171	88	conclusion	conclusion	NOUN
ftr-424	171	89	that	that	SCONJ
ftr-424	171	90	horizontal	horizontal	ADJ
ftr-424	171	91	equity	equity	NOUN
ftr-424	171	92	is	be	AUX
ftr-424	171	93	derivative	derivative	ADJ
ftr-424	171	94	of	of	ADP
ftr-424	171	95	vertical	vertical	ADJ
ftr-424	171	96	equity	equity	NOUN
ftr-424	171	97	)	)	PUNCT
ftr-424	171	98	;	;	PUNCT
ftr-424	171	99	louis	louis	PROPN
ftr-424	171	100	kaplow	kaplow	PROPN
ftr-424	171	101	,	,	PUNCT
ftr-424	171	102	a	a	DET
ftr-424	171	103	note	note	NOUN
ftr-424	171	104	on	on	ADP
ftr-424	171	105	horizontal	horizontal	ADJ
ftr-424	171	106	equity	equity	NOUN
ftr-424	171	107	,	,	PUNCT
ftr-424	171	108	1	1	NUM
ftr-424	171	109	fla	fla	NOUN
ftr-424	171	110	.	.	PUNCT
ftr-424	172	1	tax	tax	PROPN
ftr-424	172	2	rev	rev	PROPN
ftr-424	172	3	.	.	PROPN
ftr-424	172	4	191	191	NUM
ftr-424	172	5	(	(	PUNCT
ftr-424	172	6	1992	1992	NUM
ftr-424	172	7	)	)	PUNCT
ftr-424	172	8	(	(	PUNCT
ftr-424	172	9	disputing	dispute	VERB
ftr-424	172	10	the	the	DET
ftr-424	172	11	independent	independent	ADJ
ftr-424	172	12	importance	importance	NOUN
ftr-424	172	13	of	of	ADP
ftr-424	172	14	horizontal	horizontal	ADJ
ftr-424	172	15	equity	equity	NOUN
ftr-424	172	16	)	)	PUNCT
ftr-424	172	17	;	;	PUNCT
ftr-424	172	18	richard	richard	PROPN
ftr-424	172	19	a.	a.	PROPN
ftr-424	172	20	musgrave	musgrave	PROPN
ftr-424	172	21	,	,	PUNCT
ftr-424	172	22	horizontal	horizontal	ADJ
ftr-424	172	23	equity	equity	NOUN
ftr-424	172	24	:	:	PUNCT
ftr-424	172	25	a	a	DET
ftr-424	172	26	further	further	ADJ
ftr-424	172	27	note	note	NOUN
ftr-424	172	28	,	,	PUNCT
ftr-424	172	29	1	1	NUM
ftr-424	172	30	fla	fla	NOUN
ftr-424	172	31	.	.	PUNCT
ftr-424	173	1	tax	tax	PROPN
ftr-424	173	2	rev	rev	AUX
ftr-424	173	3	.	.	PROPN
ftr-424	173	4	354	354	NUM
ftr-424	173	5	(	(	PUNCT
ftr-424	173	6	1993	1993	NUM
ftr-424	173	7	)	)	PUNCT
ftr-424	173	8	(	(	PUNCT
ftr-424	173	9	restating	restate	VERB
ftr-424	173	10	the	the	DET
ftr-424	173	11	case	case	NOUN
ftr-424	173	12	for	for	ADP
ftr-424	173	13	horizontal	horizontal	ADJ
ftr-424	173	14	equity	equity	NOUN
ftr-424	173	15	)	)	PUNCT
ftr-424	173	16	.	.	PUNCT
ftr-424	174	1	25	25	NUM
ftr-424	174	2	.	.	X
ftr-424	175	1	see	see	VERB
ftr-424	175	2	,	,	PUNCT
ftr-424	175	3	e.g.	e.g.	ADV
ftr-424	175	4	,	,	PUNCT
ftr-424	175	5	joe	joe	PROPN
ftr-424	175	6	thomdike	thomdike	PROPN
ftr-424	175	7	,	,	PUNCT
ftr-424	175	8	an	an	DET
ftr-424	175	9	army	army	NOUN
ftr-424	175	10	of	of	ADP
ftr-424	175	11	officials	official	NOUN
ftr-424	175	12	:	:	PUNCT
ftr-424	175	13	the	the	DET
ftr-424	175	14	civil	civil	ADJ
ftr-424	175	15	war	war	PROPN
ftr-424	175	16	bureau	bureau	PROPN
ftr-424	175	17	of	of	ADP
ftr-424	175	18	internal	internal	ADJ
ftr-424	175	19	revenue	revenue	NOUN
ftr-424	175	20	,	,	PUNCT
ftr-424	175	21	93	93	NUM
ftr-424	175	22	tax	tax	NOUN
ftr-424	175	23	notes	note	NOUN
ftr-424	175	24	1739	1739	NUM
ftr-424	175	25	,	,	PUNCT
ftr-424	175	26	1751	1751	NUM
ftr-424	175	27	,	,	PUNCT
ftr-424	175	28	1758	1758	NUM
ftr-424	175	29	-	-	SYM
ftr-424	175	30	59	59	NUM
ftr-424	175	31	(	(	PUNCT
ftr-424	175	32	dec	dec	PROPN
ftr-424	175	33	.	.	PROPN
ftr-424	175	34	24	24	NUM
ftr-424	175	35	,	,	PUNCT
ftr-424	175	36	2001	2001	NUM
ftr-424	175	37	)	)	PUNCT
ftr-424	175	38	(	(	PUNCT
ftr-424	175	39	describing	describe	VERB
ftr-424	175	40	the	the	DET
ftr-424	175	41	discussion	discussion	NOUN
ftr-424	175	42	in	in	ADP
ftr-424	175	43	the	the	DET
ftr-424	175	44	senate	senate	PROPN
ftr-424	175	45	finance	finance	PROPN
ftr-424	175	46	committee	committee	NOUN
ftr-424	175	47	regarding	regard	VERB
ftr-424	175	48	the	the	DET
ftr-424	175	49	rates	rate	NOUN
ftr-424	175	50	for	for	ADP
ftr-424	175	51	the	the	DET
ftr-424	175	52	revenue	revenue	NOUN
ftr-424	175	53	act	act	NOUN
ftr-424	175	54	of	of	ADP
ftr-424	175	55	1864	1864	NUM
ftr-424	175	56	,	,	PUNCT
ftr-424	175	57	in	in	ADP
ftr-424	175	58	which	which	PRON
ftr-424	175	59	republican	republican	PROPN
ftr-424	175	60	sen	sen	PROPN
ftr-424	175	61	.	.	PROPN
ftr-424	175	62	grimes	grimes	PROPN
ftr-424	175	63	argued	argue	VERB
ftr-424	175	64	for	for	ADP
ftr-424	175	65	graduated	graduated	ADJ
ftr-424	175	66	rates	rate	NOUN
ftr-424	175	67	because	because	SCONJ
ftr-424	175	68	of	of	ADP
ftr-424	175	69	rich	rich	ADJ
ftr-424	175	70	taxpayers	taxpayer	NOUN
ftr-424	175	71	"	"	PUNCT
ftr-424	175	72	greater	great	ADJ
ftr-424	175	73	ability	ability	NOUN
ftr-424	175	74	to	to	PART
ftr-424	175	75	pay	pay	VERB
ftr-424	175	76	"	"	PUNCT
ftr-424	175	77	and	and	CCONJ
ftr-424	175	78	against	against	ADP
ftr-424	175	79	consumption	consumption	NOUN
ftr-424	175	80	taxes	taxis	NOUN
ftr-424	175	81	because	because	SCONJ
ftr-424	175	82	they	they	PRON
ftr-424	175	83	are	be	AUX
ftr-424	175	84	[	[	X
ftr-424	175	85	vol	vol	NOUN
ftr-424	175	86	.	.	PUNCT
ftr-424	175	87	6:9	6:9	NUM
ftr-424	176	1	congress	congress	PROPN
ftr-424	176	2	fiddles	fiddle	VERB
ftr-424	176	3	while	while	SCONJ
ftr-424	176	4	middle	middle	PROPN
ftr-424	176	5	america	america	PROPN
ftr-424	176	6	burns	burn	VERB
ftr-424	176	7	congress	congress	PROPN
ftr-424	176	8	has	have	AUX
ftr-424	176	9	consistently	consistently	ADV
ftr-424	176	10	treated	treat	VERB
ftr-424	176	11	progressivity	progressivity	NOUN
ftr-424	176	12	as	as	ADP
ftr-424	176	13	a	a	DET
ftr-424	176	14	fundamental	fundamental	ADJ
ftr-424	176	15	aspect	aspect	NOUN
ftr-424	176	16	of	of	ADP
ftr-424	176	17	the	the	DET
ftr-424	176	18	federal	federal	ADJ
ftr-424	176	19	tax	tax	NOUN
ftr-424	176	20	system,26	system,26	NOUN
ftr-424	176	21	and	and	CCONJ
ftr-424	176	22	scholars	scholar	NOUN
ftr-424	176	23	who	who	PRON
ftr-424	176	24	take	take	VERB
ftr-424	176	25	seriously	seriously	ADV
ftr-424	176	26	the	the	DET
ftr-424	176	27	need	need	NOUN
ftr-424	176	28	to	to	PART
ftr-424	176	29	define	define	VERB
ftr-424	176	30	the	the	DET
ftr-424	176	31	normative	normative	ADJ
ftr-424	176	32	foundations	foundation	NOUN
ftr-424	176	33	of	of	ADP
ftr-424	176	34	tax	tax	NOUN
ftr-424	176	35	policy	policy	NOUN
ftr-424	176	36	continue	continue	VERB
ftr-424	176	37	to	to	PART
ftr-424	176	38	explore	explore	VERB
ftr-424	176	39	this	this	DET
ftr-424	176	40	ongoing	ongoing	ADJ
ftr-424	176	41	consensus	consensus	NOUN
ftr-424	176	42	in	in	ADP
ftr-424	176	43	favor	favor	NOUN
ftr-424	176	44	of	of	ADP
ftr-424	176	45	progressivity	progressivity	NOUN
ftr-424	176	46	.	.	PUNCT
ftr-424	177	1	for	for	ADP
ftr-424	177	2	example	example	NOUN
ftr-424	177	3	,	,	PUNCT
ftr-424	177	4	in	in	ADP
ftr-424	177	5	a	a	DET
ftr-424	177	6	recent	recent	ADJ
ftr-424	177	7	article	article	NOUN
ftr-424	177	8	,	,	PUNCT
ftr-424	177	9	thomas	thomas	PROPN
ftr-424	177	10	griffith	griffith	PROPN
ftr-424	177	11	suggests	suggest	VERB
ftr-424	177	12	that	that	SCONJ
ftr-424	177	13	a	a	DET
ftr-424	177	14	redistributively	redistributively	ADV
ftr-424	177	15	progressive	progressive	ADJ
ftr-424	177	16	tax	tax	NOUN
ftr-424	177	17	increases	increase	VERB
ftr-424	177	18	people	people	NOUN
ftr-424	177	19	's	's	PART
ftr-424	177	20	happiness	happiness	NOUN
ftr-424	177	21	because	because	SCONJ
ftr-424	177	22	of	of	ADP
ftr-424	177	23	the	the	DET
ftr-424	177	24	primary	primary	ADJ
ftr-424	177	25	importance	importance	NOUN
ftr-424	177	26	of	of	ADP
ftr-424	177	27	relative	relative	ADJ
ftr-424	177	28	,	,	PUNCT
ftr-424	177	29	rather	rather	ADV
ftr-424	177	30	than	than	ADP
ftr-424	177	31	absolute	absolute	ADJ
ftr-424	177	32	,	,	PUNCT
ftr-424	177	33	incomes	income	NOUN
ftr-424	177	34	.	.	PUNCT
ftr-424	177	35	"	"	PUNCT
ftr-424	178	1	under	under	ADP
ftr-424	178	2	their	their	PRON
ftr-424	178	3	broadest	broad	ADJ
ftr-424	178	4	interpretations	interpretation	NOUN
ftr-424	178	5	,	,	PUNCT
ftr-424	178	6	horizontal	horizontal	ADJ
ftr-424	178	7	equity	equity	NOUN
ftr-424	178	8	seems	seem	VERB
ftr-424	178	9	to	to	PART
ftr-424	178	10	mandate	mandate	VERB
ftr-424	178	11	the	the	DET
ftr-424	178	12	maintenance	maintenance	NOUN
ftr-424	178	13	of	of	ADP
ftr-424	178	14	the	the	DET
ftr-424	178	15	status	status	NOUN
ftr-424	178	16	quo	quo	NOUN
ftr-424	178	17	,	,	PUNCT
ftr-424	178	18	while	while	SCONJ
ftr-424	178	19	vertical	vertical	ADJ
ftr-424	178	20	equity	equity	NOUN
ftr-424	178	21	seems	seem	VERB
ftr-424	178	22	to	to	PART
ftr-424	178	23	require	require	VERB
ftr-424	178	24	the	the	DET
ftr-424	178	25	dismantling	dismantling	NOUN
ftr-424	178	26	of	of	ADP
ftr-424	178	27	the	the	DET
ftr-424	178	28	status	status	NOUN
ftr-424	178	29	quo	quo	NOUN
ftr-424	178	30	.	.	PUNCT
ftr-424	179	1	this	this	DET
ftr-424	179	2	inherent	inherent	ADJ
ftr-424	179	3	conflict	conflict	NOUN
ftr-424	179	4	supports	support	VERB
ftr-424	179	5	location	location	NOUN
ftr-424	179	6	of	of	ADP
ftr-424	179	7	the	the	DET
ftr-424	179	8	determinative	determinative	ADJ
ftr-424	179	9	principles	principle	NOUN
ftr-424	179	10	in	in	ADP
ftr-424	179	11	a	a	DET
ftr-424	179	12	broader	broad	ADJ
ftr-424	179	13	,	,	PUNCT
ftr-424	179	14	exogenous	exogenous	ADJ
ftr-424	179	15	framework	framework	NOUN
ftr-424	179	16	of	of	ADP
ftr-424	179	17	distributive	distributive	ADJ
ftr-424	179	18	justice	justice	NOUN
ftr-424	179	19	rather	rather	ADV
ftr-424	179	20	than	than	ADP
ftr-424	179	21	a	a	DET
ftr-424	179	22	tax	tax	NOUN
ftr-424	179	23	-	-	PUNCT
ftr-424	179	24	specific	specific	ADJ
ftr-424	179	25	framework	framework	NOUN
ftr-424	179	26	of	of	ADP
ftr-424	179	27	competing	compete	VERB
ftr-424	179	28	fairness	fairness	NOUN
ftr-424	179	29	concepts.2	concepts.2	NOUN
ftr-424	179	30	"	"	PUNCT
ftr-424	179	31	in	in	ADP
ftr-424	179	32	considering	consider	VERB
ftr-424	179	33	the	the	DET
ftr-424	179	34	importance	importance	NOUN
ftr-424	179	35	of	of	ADP
ftr-424	179	36	progressivity	progressivity	NOUN
ftr-424	179	37	to	to	ADP
ftr-424	179	38	amt	amt	PROPN
ftr-424	179	39	reform	reform	NOUN
ftr-424	179	40	,	,	PUNCT
ftr-424	179	41	therefore	therefore	ADV
ftr-424	179	42	,	,	PUNCT
ftr-424	179	43	i	i	PRON
ftr-424	179	44	take	take	VERB
ftr-424	179	45	as	as	ADV
ftr-424	179	46	fundamental	fundamental	ADJ
ftr-424	179	47	two	two	NUM
ftr-424	179	48	principles	principle	NOUN
ftr-424	179	49	that	that	PRON
ftr-424	179	50	echo	echo	VERB
ftr-424	179	51	through	through	ADP
ftr-424	179	52	the	the	DET
ftr-424	179	53	foundations	foundation	NOUN
ftr-424	179	54	of	of	ADP
ftr-424	179	55	modem	modem	NOUN
ftr-424	179	56	theories	theory	NOUN
ftr-424	179	57	of	of	ADP
ftr-424	179	58	law	law	NOUN
ftr-424	179	59	and	and	CCONJ
ftr-424	179	60	society	society	NOUN
ftr-424	179	61	:	:	PUNCT
ftr-424	179	62	first	first	ADV
ftr-424	179	63	,	,	PUNCT
ftr-424	179	64	that	that	DET
ftr-424	179	65	society	society	NOUN
ftr-424	179	66	,	,	PUNCT
ftr-424	179	67	through	through	ADP
ftr-424	179	68	the	the	DET
ftr-424	179	69	tax	tax	NOUN
ftr-424	179	70	system	system	NOUN
ftr-424	179	71	,	,	PUNCT
ftr-424	179	72	should	should	AUX
ftr-424	179	73	allocate	allocate	VERB
ftr-424	179	74	the	the	DET
ftr-424	179	75	tax	tax	NOUN
ftr-424	179	76	burden	burden	NOUN
ftr-424	179	77	according	accord	VERB
ftr-424	179	78	to	to	ADP
ftr-424	179	79	capacity	capacity	NOUN
ftr-424	179	80	,	,	PUNCT
ftr-424	179	81	without	without	ADP
ftr-424	179	82	requiring	require	VERB
ftr-424	179	83	a	a	DET
ftr-424	179	84	sacrifice	sacrifice	NOUN
ftr-424	179	85	from	from	ADP
ftr-424	179	86	those	those	PRON
ftr-424	179	87	fundamentally	fundamentally	ADV
ftr-424	179	88	unable	unable	ADJ
ftr-424	179	89	to	to	PART
ftr-424	179	90	pay	pay	VERB
ftr-424	179	91	;	;	PUNCT
ftr-424	179	92	and	and	CCONJ
ftr-424	179	93	second	second	ADJ
ftr-424	179	94	,	,	PUNCT
ftr-424	179	95	"	"	PUNCT
ftr-424	179	96	broadly	broadly	ADV
ftr-424	179	97	regressive	regressive	ADJ
ftr-424	179	98	"	"	PUNCT
ftr-424	179	99	and	and	CCONJ
ftr-424	179	100	later	later	ADV
ftr-424	179	101	repeal	repeal	NOUN
ftr-424	179	102	of	of	ADP
ftr-424	179	103	the	the	DET
ftr-424	179	104	income	income	NOUN
ftr-424	179	105	tax	tax	NOUN
ftr-424	179	106	due	due	ADP
ftr-424	179	107	to	to	ADP
ftr-424	179	108	an	an	DET
ftr-424	179	109	upper	upper	ADJ
ftr-424	179	110	class	class	NOUN
ftr-424	179	111	"	"	PUNCT
ftr-424	179	112	anti	anti	ADJ
ftr-424	179	113	-	-	ADJ
ftr-424	179	114	tax	tax	ADJ
ftr-424	179	115	crusade	crusade	NOUN
ftr-424	179	116	"	"	PUNCT
ftr-424	179	117	aimed	aim	VERB
ftr-424	179	118	at	at	ADP
ftr-424	179	119	discrediting	discredit	VERB
ftr-424	179	120	the	the	DET
ftr-424	179	121	progressive	progressive	ADJ
ftr-424	179	122	tax	tax	NOUN
ftr-424	179	123	system	system	NOUN
ftr-424	179	124	)	)	PUNCT
ftr-424	179	125	.	.	PUNCT
ftr-424	180	1	26	26	NUM
ftr-424	180	2	.	.	X
ftr-424	181	1	see	see	VERB
ftr-424	181	2	,	,	PUNCT
ftr-424	181	3	e.g.	e.g.	ADV
ftr-424	181	4	,	,	PUNCT
ftr-424	181	5	m.	m.	PROPN
ftr-424	181	6	susan	susan	PROPN
ftr-424	181	7	murnane	murnane	PROPN
ftr-424	181	8	,	,	PUNCT
ftr-424	181	9	selling	sell	VERB
ftr-424	181	10	scientific	scientific	ADJ
ftr-424	181	11	taxation	taxation	NOUN
ftr-424	181	12	:	:	PUNCT
ftr-424	181	13	the	the	DET
ftr-424	181	14	treasury	treasury	PROPN
ftr-424	181	15	department	department	NOUN
ftr-424	181	16	's	's	PART
ftr-424	181	17	campaign	campaign	NOUN
ftr-424	181	18	for	for	ADP
ftr-424	181	19	tax	tax	NOUN
ftr-424	181	20	reform	reform	NOUN
ftr-424	181	21	in	in	ADP
ftr-424	181	22	the	the	DET
ftr-424	181	23	1920s	1920s	NUM
ftr-424	181	24	,	,	PUNCT
ftr-424	181	25	29	29	NUM
ftr-424	181	26	law	law	NOUN
ftr-424	181	27	&	&	CCONJ
ftr-424	181	28	soc	soc	PROPN
ftr-424	181	29	.	.	PUNCT
ftr-424	182	1	inquiry	inquiry	NOUN
ftr-424	182	2	819	819	NUM
ftr-424	182	3	(	(	PUNCT
ftr-424	182	4	2004	2004	NUM
ftr-424	182	5	)	)	PUNCT
ftr-424	182	6	(	(	PUNCT
ftr-424	182	7	discussing	discuss	VERB
ftr-424	182	8	the	the	DET
ftr-424	182	9	use	use	NOUN
ftr-424	182	10	of	of	ADP
ftr-424	182	11	propaganda	propaganda	NOUN
ftr-424	182	12	by	by	ADP
ftr-424	182	13	proponents	proponent	NOUN
ftr-424	182	14	of	of	ADP
ftr-424	182	15	the	the	DET
ftr-424	182	16	mellon	mellon	NOUN
ftr-424	182	17	proposal	proposal	NOUN
ftr-424	182	18	for	for	ADP
ftr-424	182	19	reduced	reduce	VERB
ftr-424	182	20	surtaxes	surtax	NOUN
ftr-424	182	21	on	on	ADP
ftr-424	182	22	the	the	DET
ftr-424	182	23	wealthy	wealthy	ADJ
ftr-424	182	24	in	in	ADP
ftr-424	182	25	the	the	DET
ftr-424	182	26	context	context	NOUN
ftr-424	182	27	of	of	ADP
ftr-424	182	28	a	a	DET
ftr-424	182	29	long	long	ADV
ftr-424	182	30	-	-	PUNCT
ftr-424	182	31	existing	exist	VERB
ftr-424	182	32	consensus	consensus	NOUN
ftr-424	182	33	favoring	favor	VERB
ftr-424	182	34	progressivity	progressivity	NOUN
ftr-424	182	35	,	,	PUNCT
ftr-424	182	36	which	which	PRON
ftr-424	182	37	created	create	VERB
ftr-424	182	38	support	support	NOUN
ftr-424	182	39	for	for	ADP
ftr-424	182	40	some	some	DET
ftr-424	182	41	reduction	reduction	NOUN
ftr-424	182	42	in	in	ADP
ftr-424	182	43	the	the	DET
ftr-424	182	44	steepness	steepness	NOUN
ftr-424	182	45	of	of	ADP
ftr-424	182	46	the	the	DET
ftr-424	182	47	rate	rate	NOUN
ftr-424	182	48	structure	structure	NOUN
ftr-424	182	49	,	,	PUNCT
ftr-424	182	50	on	on	ADP
ftr-424	182	51	the	the	DET
ftr-424	182	52	basis	basis	NOUN
ftr-424	182	53	that	that	SCONJ
ftr-424	182	54	wealth	wealth	NOUN
ftr-424	182	55	creation	creation	NOUN
ftr-424	182	56	by	by	ADP
ftr-424	182	57	high	high	ADJ
ftr-424	182	58	-	-	PUNCT
ftr-424	182	59	income	income	NOUN
ftr-424	182	60	beneficiaries	beneficiary	NOUN
ftr-424	182	61	of	of	ADP
ftr-424	182	62	the	the	DET
ftr-424	182	63	rate	rate	NOUN
ftr-424	182	64	reform	reform	NOUN
ftr-424	182	65	would	would	AUX
ftr-424	182	66	trickle	trickle	VERB
ftr-424	182	67	benefits	benefit	NOUN
ftr-424	182	68	down	down	ADP
ftr-424	182	69	to	to	ADP
ftr-424	182	70	those	those	PRON
ftr-424	182	71	in	in	ADP
ftr-424	182	72	lower	low	ADJ
ftr-424	182	73	income	income	NOUN
ftr-424	182	74	brackets	bracket	NOUN
ftr-424	182	75	,	,	PUNCT
ftr-424	182	76	but	but	CCONJ
ftr-424	182	77	retained	retain	VERB
ftr-424	182	78	a	a	DET
ftr-424	182	79	strong	strong	ADJ
ftr-424	182	80	concept	concept	NOUN
ftr-424	182	81	of	of	ADP
ftr-424	182	82	progressivity	progressivity	NOUN
ftr-424	182	83	)	)	PUNCT
ftr-424	182	84	.	.	PUNCT
ftr-424	183	1	27	27	NUM
ftr-424	183	2	.	.	PUNCT
ftr-424	184	1	thomas	thomas	PROPN
ftr-424	184	2	d.	d.	PROPN
ftr-424	184	3	griffith	griffith	PROPN
ftr-424	184	4	,	,	PUNCT
ftr-424	184	5	progressive	progressive	ADJ
ftr-424	184	6	taxation	taxation	NOUN
ftr-424	184	7	and	and	CCONJ
ftr-424	184	8	happiness	happiness	NOUN
ftr-424	184	9	,	,	PUNCT
ftr-424	184	10	45	45	NUM
ftr-424	184	11	b.c.l	b.c.l	NOUN
ftr-424	184	12	.	.	PUNCT
ftr-424	184	13	rev	rev	PROPN
ftr-424	184	14	.	.	PROPN
ftr-424	184	15	1363	1363	NUM
ftr-424	184	16	,	,	PUNCT
ftr-424	184	17	1381	1381	NUM
ftr-424	184	18	-	-	SYM
ftr-424	184	19	88	88	NUM
ftr-424	184	20	(	(	PUNCT
ftr-424	184	21	2004	2004	NUM
ftr-424	184	22	)	)	PUNCT
ftr-424	184	23	.	.	PUNCT
ftr-424	185	1	see	see	VERB
ftr-424	185	2	also	also	ADV
ftr-424	185	3	marjorie	marjorie	PROPN
ftr-424	185	4	e.	e.	PROPN
ftr-424	185	5	komhauser	komhauser	PROPN
ftr-424	185	6	,	,	PUNCT
ftr-424	185	7	educating	educate	VERB
ftr-424	185	8	ourselves	ourselves	PRON
ftr-424	185	9	towards	towards	ADP
ftr-424	185	10	a	a	DET
ftr-424	185	11	progressive	progressive	ADJ
ftr-424	185	12	(	(	PUNCT
ftr-424	185	13	and	and	CCONJ
ftr-424	185	14	happier	happy	ADJ
ftr-424	185	15	)	)	PUNCT
ftr-424	185	16	tax	tax	NOUN
ftr-424	185	17	:	:	PUNCT
ftr-424	185	18	a	a	DET
ftr-424	185	19	commentary	commentary	NOUN
ftr-424	185	20	on	on	ADP
ftr-424	185	21	griffith	griffith	PROPN
ftr-424	185	22	's	's	PART
ftr-424	185	23	progressive	progressive	ADJ
ftr-424	185	24	taxation	taxation	NOUN
ftr-424	185	25	and	and	CCONJ
ftr-424	185	26	happiness	happiness	NOUN
ftr-424	185	27	,	,	PUNCT
ftr-424	185	28	45	45	NUM
ftr-424	185	29	b.c.l	b.c.l	NOUN
ftr-424	185	30	.	.	PUNCT
ftr-424	186	1	rev	rev	PROPN
ftr-424	186	2	.	.	PROPN
ftr-424	186	3	1399	1399	NUM
ftr-424	186	4	,	,	PUNCT
ftr-424	186	5	1401	1401	NUM
ftr-424	186	6	-	-	SYM
ftr-424	186	7	02	02	NUM
ftr-424	186	8	(	(	PUNCT
ftr-424	186	9	2004	2004	NUM
ftr-424	186	10	)	)	PUNCT
ftr-424	186	11	(	(	PUNCT
ftr-424	186	12	asserting	assert	VERB
ftr-424	186	13	that	that	SCONJ
ftr-424	186	14	"	"	PUNCT
ftr-424	186	15	despite	despite	SCONJ
ftr-424	186	16	apparent	apparent	ADJ
ftr-424	186	17	widespread	widespread	ADJ
ftr-424	186	18	criticism	criticism	NOUN
ftr-424	186	19	of	of	ADP
ftr-424	186	20	progressivity	progressivity	NOUN
ftr-424	186	21	,	,	PUNCT
ftr-424	186	22	most	most	ADJ
ftr-424	186	23	people	people	NOUN
ftr-424	186	24	do	do	AUX
ftr-424	186	25	not	not	PART
ftr-424	186	26	oppose	oppose	VERB
ftr-424	186	27	some	some	DET
ftr-424	186	28	degree	degree	NOUN
ftr-424	186	29	of	of	ADP
ftr-424	186	30	redistribution	redistribution	NOUN
ftr-424	186	31	by	by	ADP
ftr-424	186	32	means	mean	VERB
ftr-424	186	33	ofa	ofa	PROPN
ftr-424	186	34	progressive	progressive	ADJ
ftr-424	186	35	tax	tax	NOUN
ftr-424	186	36	"	"	PUNCT
ftr-424	186	37	)	)	PUNCT
ftr-424	186	38	.	.	PUNCT
ftr-424	187	1	another	another	DET
ftr-424	187	2	recent	recent	ADJ
ftr-424	187	3	article	article	NOUN
ftr-424	187	4	considers	consider	VERB
ftr-424	187	5	empirical	empirical	ADJ
ftr-424	187	6	evidence	evidence	NOUN
ftr-424	187	7	for	for	ADP
ftr-424	187	8	inequality	inequality	NOUN
ftr-424	187	9	aversion	aversion	NOUN
ftr-424	187	10	and	and	CCONJ
ftr-424	187	11	concludes	conclude	VERB
ftr-424	187	12	that	that	SCONJ
ftr-424	187	13	individuals	individual	NOUN
ftr-424	187	14	'	'	PART
ftr-424	187	15	preferences	preference	NOUN
ftr-424	187	16	reflect	reflect	VERB
ftr-424	187	17	mixed	mixed	ADJ
ftr-424	187	18	concerns	concern	NOUN
ftr-424	187	19	for	for	ADP
ftr-424	187	20	their	their	PRON
ftr-424	187	21	own	own	ADJ
ftr-424	187	22	payoffs	payoff	NOUN
ftr-424	187	23	and	and	CCONJ
ftr-424	187	24	for	for	ADP
ftr-424	187	25	averting	avert	VERB
ftr-424	187	26	inequality	inequality	NOUN
ftr-424	187	27	for	for	ADP
ftr-424	187	28	others	other	NOUN
ftr-424	187	29	.	.	PUNCT
ftr-424	188	1	see	see	VERB
ftr-424	188	2	lucy	lucy	PROPN
ftr-424	188	3	f.	f.	PROPN
ftr-424	188	4	ackert	ackert	PROPN
ftr-424	188	5	,	,	PUNCT
ftr-424	188	6	jorge	jorge	PROPN
ftr-424	188	7	martinez	martinez	PROPN
ftr-424	188	8	-	-	PUNCT
ftr-424	188	9	vazquez	vazquez	PROPN
ftr-424	188	10	&	&	CCONJ
ftr-424	188	11	mark	mark	PROPN
ftr-424	188	12	rider	rider	NOUN
ftr-424	188	13	,	,	PUNCT
ftr-424	188	14	tax	tax	NOUN
ftr-424	188	15	policy	policy	NOUN
ftr-424	188	16	design	design	NOUN
ftr-424	188	17	in	in	ADP
ftr-424	188	18	the	the	DET
ftr-424	188	19	presence	presence	NOUN
ftr-424	188	20	of	of	ADP
ftr-424	188	21	social	social	ADJ
ftr-424	188	22	preferences	preference	NOUN
ftr-424	188	23	:	:	PUNCT
ftr-424	188	24	some	some	DET
ftr-424	188	25	experimental	experimental	ADJ
ftr-424	188	26	evidence	evidence	NOUN
ftr-424	188	27	,	,	PUNCT
ftr-424	188	28	fed	fed	PROPN
ftr-424	188	29	.	.	PUNCT
ftr-424	189	1	res	res	PROPN
ftr-424	189	2	.	.	PUNCT
ftr-424	190	1	bank	bank	PROPN
ftr-424	190	2	ofatlanta	ofatlanta	AUX
ftr-424	190	3	working	work	VERB
ftr-424	190	4	paperno	paperno	NOUN
ftr-424	190	5	.	.	PUNCT
ftr-424	191	1	2004	2004	NUM
ftr-424	191	2	-	-	SYM
ftr-424	191	3	33	33	NUM
ftr-424	191	4	(	(	PUNCT
ftr-424	191	5	dec	dec	PROPN
ftr-424	191	6	.	.	PROPN
ftr-424	191	7	2004	2004	NUM
ftr-424	191	8	)	)	PUNCT
ftr-424	191	9	,	,	PUNCT
ftr-424	191	10	at	at	ADP
ftr-424	191	11	http://www.frbatlanta.org/filelegacydocs/wp0433.pdf	http://www.frbatlanta.org/filelegacydocs/wp0433.pdf	NOUN
ftr-424	191	12	(	(	PUNCT
ftr-424	191	13	reporting	report	VERB
ftr-424	191	14	on	on	ADP
ftr-424	191	15	student	student	NOUN
ftr-424	191	16	experiments	experiment	NOUN
ftr-424	191	17	testing	test	VERB
ftr-424	191	18	preferences	preference	NOUN
ftr-424	191	19	for	for	ADP
ftr-424	191	20	various	various	ADJ
ftr-424	191	21	tax	tax	NOUN
ftr-424	191	22	models	model	NOUN
ftr-424	191	23	)	)	PUNCT
ftr-424	191	24	.	.	PUNCT
ftr-424	192	1	28	28	NUM
ftr-424	192	2	.	.	PUNCT
ftr-424	193	1	the	the	DET
ftr-424	193	2	primary	primary	ADJ
ftr-424	193	3	competitor	competitor	NOUN
ftr-424	193	4	to	to	ADP
ftr-424	193	5	a	a	DET
ftr-424	193	6	philosophical	philosophical	ADJ
ftr-424	193	7	concept	concept	NOUN
ftr-424	193	8	of	of	ADP
ftr-424	193	9	distributive	distributive	ADJ
ftr-424	193	10	justice	justice	NOUN
ftr-424	193	11	as	as	SCONJ
ftr-424	193	12	the	the	DET
ftr-424	193	13	grundsatz	grundsatz	NOUN
ftr-424	193	14	of	of	ADP
ftr-424	193	15	tax	tax	NOUN
ftr-424	193	16	policy	policy	NOUN
ftr-424	193	17	is	be	AUX
ftr-424	193	18	economic	economic	ADJ
ftr-424	193	19	theory	theory	NOUN
ftr-424	193	20	.	.	PUNCT
ftr-424	194	1	see	see	VERB
ftr-424	194	2	,	,	PUNCT
ftr-424	194	3	e.g.	e.g.	ADV
ftr-424	194	4	,	,	PUNCT
ftr-424	194	5	paul	paul	PROPN
ftr-424	194	6	r.	r.	PROPN
ftr-424	194	7	mcdaniel	mcdaniel	PROPN
ftr-424	194	8	&	&	CCONJ
ftr-424	194	9	james	james	PROPN
ftr-424	194	10	r.	r.	PROPN
ftr-424	194	11	repetti	repetti	PROPN
ftr-424	194	12	,	,	PUNCT
ftr-424	194	13	horizontal	horizontal	ADJ
ftr-424	194	14	and	and	CCONJ
ftr-424	194	15	vertical	vertical	ADJ
ftr-424	194	16	equity	equity	NOUN
ftr-424	194	17	:	:	PUNCT
ftr-424	194	18	the	the	DET
ftr-424	194	19	musgrave	musgrave	PROPN
ftr-424	194	20	/	/	SYM
ftr-424	194	21	kaplow	kaplow	PROPN
ftr-424	194	22	exchange	exchange	NOUN
ftr-424	194	23	,	,	PUNCT
ftr-424	194	24	1	1	NUM
ftr-424	194	25	fla	fla	NOUN
ftr-424	194	26	.	.	PUNCT
ftr-424	195	1	tax	tax	PROPN
ftr-424	195	2	rev	rev	PROPN
ftr-424	195	3	.	.	PROPN
ftr-424	195	4	607	607	NUM
ftr-424	195	5	(	(	PUNCT
ftr-424	195	6	1993	1993	NUM
ftr-424	195	7	)	)	PUNCT
ftr-424	195	8	(	(	PUNCT
ftr-424	195	9	concluding	conclude	VERB
ftr-424	195	10	that	that	SCONJ
ftr-424	195	11	normative	normative	ADJ
ftr-424	195	12	content	content	NOUN
ftr-424	195	13	can	can	AUX
ftr-424	195	14	derive	derive	VERB
ftr-424	195	15	only	only	ADV
ftr-424	195	16	from	from	ADP
ftr-424	195	17	economic	economic	ADJ
ftr-424	195	18	or	or	CCONJ
ftr-424	195	19	philosophical	philosophical	ADJ
ftr-424	195	20	theories	theory	NOUN
ftr-424	195	21	)	)	PUNCT
ftr-424	195	22	.	.	PUNCT
ftr-424	196	1	economic	economic	ADJ
ftr-424	196	2	efficiency	efficiency	NOUN
ftr-424	196	3	is	be	AUX
ftr-424	196	4	neither	neither	CCONJ
ftr-424	196	5	irrelevant	irrelevant	ADJ
ftr-424	196	6	to	to	ADP
ftr-424	196	7	,	,	PUNCT
ftr-424	196	8	nor	nor	CCONJ
ftr-424	196	9	an	an	DET
ftr-424	196	10	improper	improper	ADJ
ftr-424	196	11	consideration	consideration	NOUN
ftr-424	196	12	in	in	ADP
ftr-424	196	13	,	,	PUNCT
ftr-424	196	14	the	the	DET
ftr-424	196	15	development	development	NOUN
ftr-424	196	16	of	of	ADP
ftr-424	196	17	the	the	DET
ftr-424	196	18	specifics	specific	NOUN
ftr-424	196	19	of	of	ADP
ftr-424	196	20	a	a	DET
ftr-424	196	21	tax	tax	NOUN
ftr-424	196	22	regime	regime	NOUN
ftr-424	196	23	that	that	PRON
ftr-424	196	24	is	be	AUX
ftr-424	196	25	founded	found	VERB
ftr-424	196	26	on	on	ADP
ftr-424	196	27	distributive	distributive	ADJ
ftr-424	196	28	justice	justice	NOUN
ftr-424	196	29	principles	principle	NOUN
ftr-424	196	30	.	.	PUNCT
ftr-424	197	1	2004	2004	NUM
ftr-424	197	2	]	]	PUNCT
ftr-424	197	3	florida	florida	PROPN
ftr-424	197	4	tax	tax	PROPN
ftr-424	197	5	review	review	NOUN
ftr-424	197	6	that	that	SCONJ
ftr-424	197	7	society	society	NOUN
ftr-424	197	8	,	,	PUNCT
ftr-424	197	9	by	by	ADP
ftr-424	197	10	means	mean	NOUN
ftr-424	197	11	of	of	ADP
ftr-424	197	12	the	the	DET
ftr-424	197	13	tax	tax	NOUN
ftr-424	197	14	system	system	NOUN
ftr-424	197	15	,	,	PUNCT
ftr-424	197	16	should	should	AUX
ftr-424	197	17	move	move	VERB
ftr-424	197	18	towards	towards	ADP
ftr-424	197	19	a	a	DET
ftr-424	197	20	more	more	ADV
ftr-424	197	21	egalitarian	egalitarian	ADJ
ftr-424	197	22	distribution	distribution	NOUN
ftr-424	197	23	of	of	ADP
ftr-424	197	24	resources	resource	NOUN
ftr-424	197	25	in	in	ADP
ftr-424	197	26	support	support	NOUN
ftr-424	197	27	of	of	ADP
ftr-424	197	28	a	a	DET
ftr-424	197	29	framework	framework	NOUN
ftr-424	197	30	in	in	ADP
ftr-424	197	31	which	which	PRON
ftr-424	197	32	all	all	DET
ftr-424	197	33	members	member	NOUN
ftr-424	197	34	of	of	ADP
ftr-424	197	35	society	society	NOUN
ftr-424	197	36	are	be	AUX
ftr-424	197	37	treated	treat	VERB
ftr-424	197	38	with	with	ADP
ftr-424	197	39	equal	equal	ADJ
ftr-424	197	40	respect	respect	NOUN
ftr-424	197	41	.	.	PUNCT
ftr-424	198	1	these	these	DET
ftr-424	198	2	distributive	distributive	ADJ
ftr-424	198	3	justice	justice	NOUN
ftr-424	198	4	principles	principle	NOUN
ftr-424	198	5	derive	derive	VERB
ftr-424	198	6	from	from	ADP
ftr-424	198	7	the	the	DET
ftr-424	198	8	personal	personal	ADJ
ftr-424	198	9	liberty	liberty	NOUN
ftr-424	198	10	reserved	reserve	VERB
ftr-424	198	11	to	to	ADP
ftr-424	198	12	each	each	DET
ftr-424	198	13	person	person	NOUN
ftr-424	198	14	as	as	ADP
ftr-424	198	15	an	an	DET
ftr-424	198	16	actor	actor	NOUN
ftr-424	198	17	within	within	ADP
ftr-424	198	18	the	the	DET
ftr-424	198	19	social	social	ADJ
ftr-424	198	20	community	community	NOUN
ftr-424	198	21	:	:	PUNCT
ftr-424	198	22	the	the	DET
ftr-424	198	23	individual	individual	NOUN
ftr-424	198	24	deserves	deserve	VERB
ftr-424	198	25	respect	respect	NOUN
ftr-424	198	26	on	on	ADP
ftr-424	198	27	his	his	PRON
ftr-424	198	28	or	or	CCONJ
ftr-424	198	29	her	her	PRON
ftr-424	198	30	own	own	ADJ
ftr-424	198	31	terms	term	NOUN
ftr-424	198	32	from	from	ADP
ftr-424	198	33	the	the	DET
ftr-424	198	34	social	social	ADJ
ftr-424	198	35	community	community	NOUN
ftr-424	198	36	,	,	PUNCT
ftr-424	198	37	and	and	CCONJ
ftr-424	198	38	that	that	DET
ftr-424	198	39	respect	respect	NOUN
ftr-424	198	40	requires	require	VERB
ftr-424	198	41	that	that	SCONJ
ftr-424	198	42	the	the	DET
ftr-424	198	43	individual	individual	NOUN
ftr-424	198	44	have	have	VERB
ftr-424	198	45	equal	equal	ADJ
ftr-424	198	46	access	access	NOUN
ftr-424	198	47	to	to	ADP
ftr-424	198	48	opportunities	opportunity	NOUN
ftr-424	198	49	to	to	PART
ftr-424	198	50	prosper	prosper	VERB
ftr-424	198	51	and	and	CCONJ
ftr-424	198	52	engage	engage	VERB
ftr-424	198	53	in	in	ADP
ftr-424	198	54	meaningful	meaningful	ADJ
ftr-424	198	55	relationships	relationship	NOUN
ftr-424	198	56	within	within	ADP
ftr-424	198	57	the	the	DET
ftr-424	198	58	social	social	ADJ
ftr-424	198	59	community.29	community.29	NOUN
ftr-424	198	60	according	accord	VERB
ftr-424	198	61	to	to	ADP
ftr-424	198	62	john	john	PROPN
ftr-424	198	63	rawls	rawls	PROPN
ftr-424	198	64	,	,	PUNCT
ftr-424	198	65	individuals	individual	NOUN
ftr-424	198	66	can	can	AUX
ftr-424	198	67	cooperate	cooperate	VERB
ftr-424	198	68	in	in	ADP
ftr-424	198	69	determining	determine	VERB
ftr-424	198	70	the	the	DET
ftr-424	198	71	characteristics	characteristic	NOUN
ftr-424	198	72	of	of	ADP
ftr-424	198	73	a	a	DET
ftr-424	198	74	just	just	ADJ
ftr-424	198	75	society	society	NOUN
ftr-424	198	76	by	by	ADP
ftr-424	198	77	placing	place	VERB
ftr-424	198	78	themselves	themselves	PRON
ftr-424	198	79	in	in	ADP
ftr-424	198	80	a	a	DET
ftr-424	198	81	position	position	NOUN
ftr-424	198	82	of	of	ADP
ftr-424	198	83	ignorance	ignorance	NOUN
ftr-424	198	84	about	about	ADP
ftr-424	198	85	their	their	PRON
ftr-424	198	86	own	own	ADJ
ftr-424	198	87	attributes.3	attributes.3	PROPN
ftr-424	198	88	"	"	PUNCT
ftr-424	198	89	christian	christian	ADJ
ftr-424	198	90	theology	theology	NOUN
ftr-424	198	91	assumes	assume	VERB
ftr-424	198	92	that	that	SCONJ
ftr-424	198	93	individuals	individual	NOUN
ftr-424	198	94	can	can	AUX
ftr-424	198	95	make	make	VERB
ftr-424	198	96	just	just	ADJ
ftr-424	198	97	decisions	decision	NOUN
ftr-424	198	98	by	by	ADP
ftr-424	198	99	applying	apply	VERB
ftr-424	198	100	the	the	DET
ftr-424	198	101	"	"	PUNCT
ftr-424	198	102	golden	golden	ADJ
ftr-424	198	103	rule	rule	NOUN
ftr-424	198	104	"	"	PUNCT
ftr-424	198	105	to	to	PART
ftr-424	198	106	do	do	VERB
ftr-424	198	107	unto	unto	ADP
ftr-424	198	108	others	other	NOUN
ftr-424	198	109	as	as	SCONJ
ftr-424	198	110	they	they	PRON
ftr-424	198	111	would	would	AUX
ftr-424	198	112	have	have	AUX
ftr-424	198	113	done	do	VERB
ftr-424	198	114	unto	unto	ADP
ftr-424	198	115	themselves	themselves	PRON
ftr-424	198	116	.	.	PUNCT
ftr-424	199	1	essential	essential	ADJ
ftr-424	199	2	to	to	ADP
ftr-424	199	3	both	both	DET
ftr-424	199	4	these	these	DET
ftr-424	199	5	philosophical	philosophical	ADJ
ftr-424	199	6	and	and	CCONJ
ftr-424	199	7	theological	theological	ADJ
ftr-424	199	8	approaches	approach	NOUN
ftr-424	199	9	to	to	ADP
ftr-424	199	10	justice	justice	NOUN
ftr-424	199	11	are	be	AUX
ftr-424	199	12	an	an	DET
ftr-424	199	13	understanding	understanding	NOUN
ftr-424	199	14	of	of	ADP
ftr-424	199	15	the	the	DET
ftr-424	199	16	personal	personal	ADJ
ftr-424	199	17	worth	worth	NOUN
ftr-424	199	18	of	of	ADP
ftr-424	199	19	the	the	DET
ftr-424	199	20	individual	individual	NOUN
ftr-424	199	21	and	and	CCONJ
ftr-424	199	22	of	of	ADP
ftr-424	199	23	the	the	DET
ftr-424	199	24	individual	individual	NOUN
ftr-424	199	25	's	's	PART
ftr-424	199	26	rights	right	NOUN
ftr-424	199	27	to	to	ADP
ftr-424	199	28	a	a	DET
ftr-424	199	29	meaningful	meaningful	ADJ
ftr-424	199	30	and	and	CCONJ
ftr-424	199	31	respectful	respectful	ADJ
ftr-424	199	32	relationship	relationship	NOUN
ftr-424	199	33	with	with	ADP
ftr-424	199	34	community	community	NOUN
ftr-424	199	35	members.3	members.3	NOUN
ftr-424	199	36	these	these	DET
ftr-424	199	37	principles	principle	NOUN
ftr-424	199	38	also	also	ADV
ftr-424	199	39	stem	stem	VERB
ftr-424	199	40	from	from	ADP
ftr-424	199	41	the	the	DET
ftr-424	199	42	nature	nature	NOUN
ftr-424	199	43	of	of	ADP
ftr-424	199	44	a	a	DET
ftr-424	199	45	democratic	democratic	ADJ
ftr-424	199	46	polity	polity	NOUN
ftr-424	199	47	that	that	PRON
ftr-424	199	48	requires	require	VERB
ftr-424	199	49	a	a	DET
ftr-424	199	50	viable	viable	ADJ
ftr-424	199	51	national	national	ADJ
ftr-424	199	52	dialogue32	dialogue32	NOUN
ftr-424	199	53	and	and	CCONJ
ftr-424	199	54	disdains	disdain	VERB
ftr-424	199	55	both	both	DET
ftr-424	199	56	dictatorship	dictatorship	NOUN
ftr-424	199	57	,	,	PUNCT
ftr-424	199	58	the	the	DET
ftr-424	199	59	29	29	NUM
ftr-424	199	60	.	.	PUNCT
ftr-424	200	1	see	see	VERB
ftr-424	200	2	,	,	PUNCT
ftr-424	200	3	e.g.	e.g.	ADV
ftr-424	200	4	,	,	PUNCT
ftr-424	200	5	amartya	amartya	NOUN
ftr-424	200	6	sen	sen	PROPN
ftr-424	200	7	,	,	PUNCT
ftr-424	200	8	development	development	NOUN
ftr-424	200	9	as	as	ADP
ftr-424	200	10	freedom	freedom	NOUN
ftr-424	200	11	(	(	PUNCT
ftr-424	200	12	knopf	knopf	PROPN
ftr-424	200	13	,	,	PUNCT
ftr-424	200	14	1999	1999	NUM
ftr-424	200	15	)	)	PUNCT
ftr-424	200	16	(	(	PUNCT
ftr-424	200	17	stressing	stress	VERB
ftr-424	200	18	the	the	DET
ftr-424	200	19	importance	importance	NOUN
ftr-424	200	20	of	of	ADP
ftr-424	200	21	equal	equal	ADJ
ftr-424	200	22	access	access	NOUN
ftr-424	200	23	to	to	ADP
ftr-424	200	24	opportunity	opportunity	NOUN
ftr-424	200	25	to	to	ADP
ftr-424	200	26	both	both	PRON
ftr-424	200	27	economic	economic	ADJ
ftr-424	200	28	development	development	NOUN
ftr-424	200	29	and	and	CCONJ
ftr-424	200	30	human	human	ADJ
ftr-424	200	31	freedom	freedom	NOUN
ftr-424	200	32	)	)	PUNCT
ftr-424	200	33	.	.	PUNCT
ftr-424	201	1	30	30	NUM
ftr-424	201	2	.	.	PUNCT
ftr-424	202	1	john	john	PROPN
ftr-424	202	2	rawls	rawl	VERB
ftr-424	202	3	,	,	PUNCT
ftr-424	202	4	a	a	DET
ftr-424	202	5	theory	theory	NOUN
ftr-424	202	6	of	of	ADP
ftr-424	202	7	justice	justice	NOUN
ftr-424	202	8	118	118	NUM
ftr-424	202	9	-	-	SYM
ftr-424	202	10	23	23	NUM
ftr-424	202	11	(	(	PUNCT
ftr-424	202	12	belknap	belknap	PROPN
ftr-424	202	13	press	press	PROPN
ftr-424	202	14	rev	rev	VERB
ftr-424	202	15	.	.	PUNCT
ftr-424	203	1	ed	ed	NOUN
ftr-424	203	2	.	.	PROPN
ftr-424	203	3	1999	1999	NUM
ftr-424	203	4	)	)	PUNCT
ftr-424	203	5	.	.	PUNCT
ftr-424	204	1	3	3	NUM
ftr-424	204	2	1	1	X
ftr-424	204	3	.	.	PUNCT
ftr-424	204	4	see	see	VERB
ftr-424	204	5	generally	generally	ADV
ftr-424	204	6	philip	philip	PROPN
ftr-424	204	7	n.	n.	PROPN
ftr-424	204	8	pettit	pettit	PROPN
ftr-424	204	9	,	,	PUNCT
ftr-424	204	10	rawls	rawl	VERB
ftr-424	204	11	'	'	PART
ftr-424	204	12	political	political	ADJ
ftr-424	204	13	ontology	ontology	NOUN
ftr-424	204	14	(	(	PUNCT
ftr-424	204	15	fall	fall	NOUN
ftr-424	204	16	2004	2004	NUM
ftr-424	204	17	)	)	PUNCT
ftr-424	204	18	,	,	PUNCT
ftr-424	204	19	pol	pol	PROPN
ftr-424	204	20	.	.	PROPN
ftr-424	204	21	,	,	PUNCT
ftr-424	204	22	phil	phil	PROPN
ftr-424	204	23	.	.	PROPN
ftr-424	204	24	&	&	CCONJ
ftr-424	204	25	econ	econ	PROPN
ftr-424	204	26	.	.	PUNCT
ftr-424	205	1	(	(	PUNCT
ftr-424	205	2	forthcoming	forthcoming	ADJ
ftr-424	205	3	)	)	PUNCT
ftr-424	205	4	,	,	PUNCT
ftr-424	205	5	at	at	ADP
ftr-424	205	6	http://ssm.com/abstract=-600704	http://ssm.com/abstract=-600704	NOUN
ftr-424	205	7	(	(	PUNCT
ftr-424	205	8	explaining	explain	VERB
ftr-424	205	9	rawls	rawl	VERB
ftr-424	205	10	'	'	PART
ftr-424	205	11	view	view	NOUN
ftr-424	205	12	of	of	ADP
ftr-424	205	13	political	political	ADJ
ftr-424	205	14	society	society	NOUN
ftr-424	205	15	as	as	ADP
ftr-424	205	16	a	a	DET
ftr-424	205	17	cooperative	cooperative	ADJ
ftr-424	205	18	venture	venture	NOUN
ftr-424	205	19	that	that	PRON
ftr-424	205	20	is	be	AUX
ftr-424	205	21	neither	neither	CCONJ
ftr-424	205	22	a	a	DET
ftr-424	205	23	solidarist	solidarist	NOUN
ftr-424	205	24	agency	agency	NOUN
ftr-424	205	25	nor	nor	CCONJ
ftr-424	205	26	an	an	DET
ftr-424	205	27	aggregate	aggregate	NOUN
ftr-424	205	28	of	of	ADP
ftr-424	205	29	singular	singular	ADJ
ftr-424	205	30	agents	agent	NOUN
ftr-424	205	31	because	because	SCONJ
ftr-424	205	32	of	of	ADP
ftr-424	205	33	the	the	DET
ftr-424	205	34	engagement	engagement	NOUN
ftr-424	205	35	in	in	ADP
ftr-424	205	36	political	political	ADJ
ftr-424	205	37	debate	debate	NOUN
ftr-424	205	38	about	about	ADP
ftr-424	205	39	the	the	DET
ftr-424	205	40	appropriate	appropriate	ADJ
ftr-424	205	41	concept	concept	NOUN
ftr-424	205	42	of	of	ADP
ftr-424	205	43	justice	justice	NOUN
ftr-424	205	44	)	)	PUNCT
ftr-424	205	45	.	.	PUNCT
ftr-424	206	1	elizabeth	elizabeth	PROPN
ftr-424	206	2	anderson	anderson	PROPN
ftr-424	206	3	emphasizes	emphasize	VERB
ftr-424	206	4	the	the	DET
ftr-424	206	5	importance	importance	NOUN
ftr-424	206	6	of	of	ADP
ftr-424	206	7	"	"	PUNCT
ftr-424	206	8	creat[ing	creat[e	VERB
ftr-424	206	9	]	]	PUNCT
ftr-424	206	10	a	a	DET
ftr-424	206	11	community	community	NOUN
ftr-424	206	12	in	in	ADP
ftr-424	206	13	which	which	PRON
ftr-424	206	14	people	people	NOUN
ftr-424	206	15	stand	stand	VERB
ftr-424	206	16	in	in	ADP
ftr-424	206	17	relations	relation	NOUN
ftr-424	206	18	of	of	ADP
ftr-424	206	19	equality	equality	NOUN
ftr-424	206	20	to	to	ADP
ftr-424	206	21	others	other	NOUN
ftr-424	206	22	"	"	PUNCT
ftr-424	206	23	in	in	ADP
ftr-424	206	24	her	her	PRON
ftr-424	206	25	elaboration	elaboration	NOUN
ftr-424	206	26	of	of	ADP
ftr-424	206	27	democratic	democratic	ADJ
ftr-424	206	28	egalitarianism	egalitarianism	NOUN
ftr-424	206	29	's	's	PART
ftr-424	206	30	goal	goal	NOUN
ftr-424	206	31	of	of	ADP
ftr-424	206	32	addressing	address	VERB
ftr-424	206	33	our	our	PRON
ftr-424	206	34	needs	need	NOUN
ftr-424	206	35	as	as	ADP
ftr-424	206	36	humans	human	NOUN
ftr-424	206	37	(	(	PUNCT
ftr-424	206	38	rights	right	NOUN
ftr-424	206	39	to	to	PART
ftr-424	206	40	shelter	shelter	VERB
ftr-424	206	41	,	,	PUNCT
ftr-424	206	42	food	food	NOUN
ftr-424	206	43	and	and	CCONJ
ftr-424	206	44	other	other	ADJ
ftr-424	206	45	necessities	necessity	NOUN
ftr-424	206	46	)	)	PUNCT
ftr-424	206	47	,	,	PUNCT
ftr-424	206	48	as	as	SCONJ
ftr-424	206	49	participants	participant	NOUN
ftr-424	206	50	in	in	ADP
ftr-424	206	51	a	a	DET
ftr-424	206	52	social	social	ADJ
ftr-424	206	53	community	community	NOUN
ftr-424	206	54	(	(	PUNCT
ftr-424	206	55	access	access	NOUN
ftr-424	206	56	to	to	ADP
ftr-424	206	57	education	education	NOUN
ftr-424	206	58	,	,	PUNCT
ftr-424	206	59	public	public	ADJ
ftr-424	206	60	accommodations	accommodation	NOUN
ftr-424	206	61	,	,	PUNCT
ftr-424	206	62	medical	medical	ADJ
ftr-424	206	63	facilities	facility	NOUN
ftr-424	206	64	)	)	PUNCT
ftr-424	206	65	and	and	CCONJ
ftr-424	206	66	as	as	ADP
ftr-424	206	67	citizens	citizen	NOUN
ftr-424	206	68	(	(	PUNCT
ftr-424	206	69	rights	right	NOUN
ftr-424	206	70	to	to	PART
ftr-424	206	71	vote	vote	VERB
ftr-424	206	72	and	and	CCONJ
ftr-424	206	73	voice	voice	NOUN
ftr-424	206	74	one	one	NOUN
ftr-424	206	75	's	's	PART
ftr-424	206	76	opinions	opinion	NOUN
ftr-424	206	77	)	)	PUNCT
ftr-424	206	78	,	,	PUNCT
ftr-424	206	79	in	in	ADP
ftr-424	206	80	elizabeth	elizabeth	PROPN
ftr-424	206	81	s.	s.	PROPN
ftr-424	206	82	anderson	anderson	PROPN
ftr-424	206	83	,	,	PUNCT
ftr-424	206	84	what	what	PRON
ftr-424	206	85	is	be	AUX
ftr-424	206	86	the	the	DET
ftr-424	206	87	point	point	NOUN
ftr-424	206	88	of	of	ADP
ftr-424	206	89	equality	equality	NOUN
ftr-424	206	90	?	?	PUNCT
ftr-424	206	91	,	,	PUNCT
ftr-424	206	92	109	109	NUM
ftr-424	206	93	ethics	ethic	NOUN
ftr-424	206	94	287	287	NUM
ftr-424	206	95	,	,	PUNCT
ftr-424	206	96	289	289	NUM
ftr-424	206	97	,	,	PUNCT
ftr-424	206	98	317	317	NUM
ftr-424	206	99	-	-	SYM
ftr-424	206	100	19	19	NUM
ftr-424	206	101	(	(	PUNCT
ftr-424	206	102	jan	jan	PROPN
ftr-424	206	103	.	.	PROPN
ftr-424	206	104	1999	1999	NUM
ftr-424	206	105	)	)	PUNCT
ftr-424	206	106	.	.	PUNCT
ftr-424	207	1	democratic	democratic	ADJ
ftr-424	207	2	egalitarianism	egalitarianism	NOUN
ftr-424	207	3	,	,	PUNCT
ftr-424	207	4	as	as	SCONJ
ftr-424	207	5	set	set	VERB
ftr-424	207	6	forth	forth	ADP
ftr-424	207	7	by	by	ADP
ftr-424	207	8	anderson	anderson	PROPN
ftr-424	207	9	,	,	PUNCT
ftr-424	207	10	does	do	AUX
ftr-424	207	11	not	not	PART
ftr-424	207	12	lead	lead	VERB
ftr-424	207	13	to	to	ADP
ftr-424	207	14	a	a	DET
ftr-424	207	15	requirement	requirement	NOUN
ftr-424	207	16	ofequal	ofequal	ADJ
ftr-424	207	17	distribution	distribution	NOUN
ftr-424	207	18	ofresources	ofresource	NOUN
ftr-424	207	19	,	,	PUNCT
ftr-424	207	20	but	but	CCONJ
ftr-424	207	21	it	it	PRON
ftr-424	207	22	requires	require	VERB
ftr-424	207	23	sufficient	sufficient	ADJ
ftr-424	207	24	redistribution	redistribution	NOUN
ftr-424	207	25	to	to	PART
ftr-424	207	26	abolish	abolish	VERB
ftr-424	207	27	socially	socially	ADV
ftr-424	207	28	created	create	VERB
ftr-424	207	29	oppression	oppression	NOUN
ftr-424	207	30	and	and	CCONJ
ftr-424	207	31	support	support	VERB
ftr-424	207	32	a	a	DET
ftr-424	207	33	community	community	NOUN
ftr-424	207	34	of	of	ADP
ftr-424	207	35	reciprocation	reciprocation	NOUN
ftr-424	207	36	and	and	CCONJ
ftr-424	207	37	consultation	consultation	NOUN
ftr-424	207	38	.	.	PUNCT
ftr-424	208	1	i	i	PRON
ftr-424	208	2	d.	d.	PROPN
ftr-424	208	3	at	at	ADP
ftr-424	208	4	313	313	NUM
ftr-424	208	5	(	(	PUNCT
ftr-424	208	6	contrasting	contrast	VERB
ftr-424	208	7	a	a	DET
ftr-424	208	8	relational	relational	ADJ
ftr-424	208	9	theory	theory	NOUN
ftr-424	208	10	of	of	ADP
ftr-424	208	11	equality	equality	NOUN
ftr-424	208	12	with	with	ADP
ftr-424	208	13	a	a	DET
ftr-424	208	14	purely	purely	ADV
ftr-424	208	15	distributional	distributional	ADJ
ftr-424	208	16	theory	theory	NOUN
ftr-424	208	17	of	of	ADP
ftr-424	208	18	equality	equality	NOUN
ftr-424	208	19	)	)	PUNCT
ftr-424	208	20	;	;	PUNCT
ftr-424	208	21	i	i	PROPN
ftr-424	208	22	d	d	PROPN
ftr-424	208	23	at	at	ADP
ftr-424	208	24	320	320	NUM
ftr-424	208	25	(	(	PUNCT
ftr-424	208	26	noting	note	VERB
ftr-424	208	27	requirement	requirement	NOUN
ftr-424	208	28	of	of	ADP
ftr-424	208	29	"	"	PUNCT
ftr-424	208	30	effective	effective	ADJ
ftr-424	208	31	access	access	NOUN
ftr-424	208	32	to	to	ADP
ftr-424	208	33	enough	enough	ADJ
ftr-424	208	34	resources	resource	NOUN
ftr-424	208	35	to	to	PART
ftr-424	208	36	avoid	avoid	VERB
ftr-424	208	37	being	be	AUX
ftr-424	208	38	oppressed	oppress	VERB
ftr-424	208	39	by	by	ADP
ftr-424	208	40	others	other	NOUN
ftr-424	208	41	and	and	CCONJ
ftr-424	208	42	to	to	PART
ftr-424	208	43	function	function	VERB
ftr-424	208	44	as	as	ADP
ftr-424	208	45	an	an	DET
ftr-424	208	46	equal	equal	ADJ
ftr-424	208	47	in	in	ADP
ftr-424	208	48	civil	civil	ADJ
ftr-424	208	49	society	society	NOUN
ftr-424	208	50	"	"	PUNCT
ftr-424	208	51	)	)	PUNCT
ftr-424	208	52	.	.	PUNCT
ftr-424	209	1	it	it	PRON
ftr-424	209	2	may	may	AUX
ftr-424	209	3	be	be	AUX
ftr-424	209	4	,	,	PUNCT
ftr-424	209	5	however	however	ADV
ftr-424	209	6	,	,	PUNCT
ftr-424	209	7	that	that	SCONJ
ftr-424	209	8	only	only	ADV
ftr-424	209	9	a	a	DET
ftr-424	209	10	roughly	roughly	ADV
ftr-424	209	11	equal	equal	ADJ
ftr-424	209	12	distribution	distribution	NOUN
ftr-424	209	13	ofresources	ofresource	NOUN
ftr-424	209	14	can	can	AUX
ftr-424	209	15	prevent	prevent	VERB
ftr-424	209	16	class	class	NOUN
ftr-424	209	17	stratification	stratification	NOUN
ftr-424	209	18	and	and	CCONJ
ftr-424	209	19	co	co	NOUN
ftr-424	209	20	-	-	NOUN
ftr-424	209	21	option	option	ADJ
ftr-424	209	22	ofgovernment	ofgovernment	NOUN
ftr-424	209	23	for	for	ADP
ftr-424	209	24	the	the	DET
ftr-424	209	25	benefit	benefit	NOUN
ftr-424	209	26	of	of	ADP
ftr-424	209	27	the	the	DET
ftr-424	209	28	wealthier	wealthy	ADJ
ftr-424	209	29	and	and	CCONJ
ftr-424	209	30	hence	hence	ADV
ftr-424	209	31	more	more	ADV
ftr-424	209	32	powerful	powerful	ADJ
ftr-424	209	33	classes	class	NOUN
ftr-424	209	34	.	.	PUNCT
ftr-424	210	1	32	32	NUM
ftr-424	210	2	.	.	PUNCT
ftr-424	211	1	see	see	PROPN
ftr-424	211	2	anderson	anderson	PROPN
ftr-424	211	3	,	,	PUNCT
ftr-424	211	4	supra	supra	PROPN
ftr-424	211	5	note	note	PROPN
ftr-424	211	6	31	31	NUM
ftr-424	211	7	,	,	PUNCT
ftr-424	211	8	at	at	ADP
ftr-424	211	9	322	322	NUM
ftr-424	211	10	-	-	SYM
ftr-424	211	11	24	24	NUM
ftr-424	211	12	(	(	PUNCT
ftr-424	211	13	discussing	discuss	VERB
ftr-424	211	14	the	the	DET
ftr-424	211	15	development	development	NOUN
ftr-424	211	16	of	of	ADP
ftr-424	211	17	an	an	DET
ftr-424	211	18	overlapping	overlap	VERB
ftr-424	211	19	consensus	consensus	NOUN
ftr-424	211	20	in	in	ADP
ftr-424	211	21	democratic	democratic	ADJ
ftr-424	211	22	societies	society	NOUN
ftr-424	211	23	)	)	PUNCT
ftr-424	211	24	;	;	PUNCT
ftr-424	211	25	bruce	bruce	PROPN
ftr-424	211	26	a.	a.	PROPN
ftr-424	211	27	ackerman	ackerman	PROPN
ftr-424	211	28	,	,	PUNCT
ftr-424	211	29	social	social	ADJ
ftr-424	211	30	justice	justice	NOUN
ftr-424	211	31	in	in	ADP
ftr-424	211	32	the	the	DET
ftr-424	211	33	liberal	liberal	ADJ
ftr-424	211	34	state	state	NOUN
ftr-424	211	35	5	5	NUM
ftr-424	211	36	(	(	PUNCT
ftr-424	211	37	yale	yale	PROPN
ftr-424	211	38	univ	univ	PROPN
ftr-424	211	39	.	.	PUNCT
ftr-424	212	1	press	press	PROPN
ftr-424	212	2	1980	1980	NUM
ftr-424	212	3	)	)	PUNCT
ftr-424	213	1	(	(	PUNCT
ftr-424	213	2	discussing	discuss	VERB
ftr-424	213	3	the	the	DET
ftr-424	213	4	"	"	PUNCT
ftr-424	213	5	comprehensive	comprehensive	ADJ
ftr-424	213	6	insistence	insistence	NOUN
ftr-424	213	7	on	on	ADP
ftr-424	213	8	dialogue	dialogue	NOUN
ftr-424	213	9	"	"	PUNCT
ftr-424	213	10	as	as	ADP
ftr-424	213	11	a	a	DET
ftr-424	213	12	fundamental	fundamental	ADJ
ftr-424	213	13	requirement	requirement	NOUN
ftr-424	213	14	for	for	ADP
ftr-424	213	15	determining	determine	VERB
ftr-424	213	16	the	the	DET
ftr-424	213	17	nature	nature	NOUN
ftr-424	213	18	of	of	ADP
ftr-424	213	19	a	a	DET
ftr-424	213	20	cooperative	cooperative	ADJ
ftr-424	214	1	[	[	X
ftr-424	214	2	vol	vol	NOUN
ftr-424	214	3	.	.	PUNCT
ftr-424	214	4	6:9	6:9	NUM
ftr-424	214	5	congress	congress	PROPN
ftr-424	214	6	fiddles	fiddle	VERB
ftr-424	214	7	while	while	SCONJ
ftr-424	214	8	middle	middle	PROPN
ftr-424	214	9	america	america	PROPN
ftr-424	214	10	burns	burn	VERB
ftr-424	214	11	concentration	concentration	NOUN
ftr-424	214	12	of	of	ADP
ftr-424	214	13	power	power	NOUN
ftr-424	214	14	in	in	ADP
ftr-424	214	15	one	one	NUM
ftr-424	214	16	person	person	NOUN
ftr-424	214	17	,	,	PUNCT
ftr-424	214	18	and	and	CCONJ
ftr-424	214	19	oligarchy	oligarchy	NOUN
ftr-424	214	20	,	,	PUNCT
ftr-424	214	21	the	the	DET
ftr-424	214	22	concentration	concentration	NOUN
ftr-424	214	23	of	of	ADP
ftr-424	214	24	power	power	NOUN
ftr-424	214	25	in	in	ADP
ftr-424	214	26	a	a	DET
ftr-424	214	27	group	group	NOUN
ftr-424	214	28	of	of	ADP
ftr-424	214	29	people	people	NOUN
ftr-424	214	30	of	of	ADP
ftr-424	214	31	certain	certain	ADJ
ftr-424	214	32	status	status	NOUN
ftr-424	214	33	.	.	PUNCT
ftr-424	214	34	"	"	PUNCT
ftr-424	215	1	whatever	whatever	PRON
ftr-424	215	2	the	the	DET
ftr-424	215	3	exact	exact	ADJ
ftr-424	215	4	nature	nature	NOUN
ftr-424	215	5	of	of	ADP
ftr-424	215	6	the	the	DET
ftr-424	215	7	underlying	underlying	ADJ
ftr-424	215	8	principle	principle	NOUN
ftr-424	215	9	that	that	SCONJ
ftr-424	215	10	both	both	PRON
ftr-424	215	11	facilitates	facilitate	VERB
ftr-424	215	12	and	and	CCONJ
ftr-424	215	13	derives	derive	VERB
ftr-424	215	14	from	from	ADP
ftr-424	215	15	the	the	DET
ftr-424	215	16	dialogue	dialogue	NOUN
ftr-424	215	17	among	among	ADP
ftr-424	215	18	members	member	NOUN
ftr-424	215	19	of	of	ADP
ftr-424	215	20	a	a	DET
ftr-424	215	21	society	society	NOUN
ftr-424	215	22	,	,	PUNCT
ftr-424	215	23	the	the	DET
ftr-424	215	24	concept	concept	NOUN
ftr-424	215	25	supports	support	VERB
ftr-424	215	26	a	a	DET
ftr-424	215	27	theory	theory	NOUN
ftr-424	215	28	of	of	ADP
ftr-424	215	29	redistribution	redistribution	NOUN
ftr-424	215	30	,	,	PUNCT
ftr-424	215	31	supported	support	VERB
ftr-424	215	32	by	by	ADP
ftr-424	215	33	progressive	progressive	ADJ
ftr-424	215	34	mechanisms	mechanism	NOUN
ftr-424	215	35	,	,	PUNCT
ftr-424	215	36	to	to	PART
ftr-424	215	37	protect	protect	VERB
ftr-424	215	38	that	that	DET
ftr-424	215	39	dialogue	dialogue	NOUN
ftr-424	215	40	by	by	ADP
ftr-424	215	41	preventing	prevent	VERB
ftr-424	215	42	undue	undue	ADJ
ftr-424	215	43	accumulation	accumulation	NOUN
ftr-424	215	44	of	of	ADP
ftr-424	215	45	brute	brute	ADJ
ftr-424	215	46	power	power	NOUN
ftr-424	215	47	in	in	ADP
ftr-424	215	48	the	the	DET
ftr-424	215	49	hands	hand	NOUN
ftr-424	215	50	of	of	ADP
ftr-424	215	51	a	a	DET
ftr-424	215	52	few.34	few.34	ADV
ftr-424	215	53	recent	recent	ADJ
ftr-424	215	54	academic	academic	ADJ
ftr-424	215	55	commentary	commentary	NOUN
ftr-424	215	56	has	have	AUX
ftr-424	215	57	increasingly	increasingly	ADV
ftr-424	215	58	focused	focus	VERB
ftr-424	215	59	on	on	ADP
ftr-424	215	60	the	the	DET
ftr-424	215	61	negative	negative	ADJ
ftr-424	215	62	impact	impact	NOUN
ftr-424	215	63	of	of	ADP
ftr-424	215	64	inequality	inequality	NOUN
ftr-424	215	65	of	of	ADP
ftr-424	215	66	asset	asset	NOUN
ftr-424	215	67	distribution	distribution	NOUN
ftr-424	215	68	on	on	ADP
ftr-424	215	69	both	both	DET
ftr-424	215	70	economic	economic	ADJ
ftr-424	215	71	growth	growth	NOUN
ftr-424	215	72	(	(	PUNCT
ftr-424	215	73	which	which	PRON
ftr-424	215	74	is	be	AUX
ftr-424	215	75	a	a	DET
ftr-424	215	76	societal	societal	ADJ
ftr-424	215	77	goal	goal	NOUN
ftr-424	215	78	because	because	SCONJ
ftr-424	215	79	it	it	PRON
ftr-424	215	80	offers	offer	VERB
ftr-424	215	81	the	the	DET
ftr-424	215	82	possibility	possibility	NOUN
ftr-424	215	83	of	of	ADP
ftr-424	215	84	lifting	lift	VERB
ftr-424	215	85	the	the	DET
ftr-424	215	86	standard	standard	NOUN
ftr-424	215	87	of	of	ADP
ftr-424	215	88	living	living	NOUN
ftr-424	215	89	of	of	ADP
ftr-424	215	90	all	all	DET
ftr-424	215	91	members	member	NOUN
ftr-424	215	92	of	of	ADP
ftr-424	215	93	the	the	DET
ftr-424	215	94	society	society	NOUN
ftr-424	215	95	)	)	PUNCT
ftr-424	215	96	and	and	CCONJ
ftr-424	215	97	democratic	democratic	ADJ
ftr-424	215	98	institutions	institution	NOUN
ftr-424	215	99	(	(	PUNCT
ftr-424	215	100	which	which	PRON
ftr-424	215	101	themselves	themselves	PRON
ftr-424	215	102	make	make	VERB
ftr-424	215	103	possible	possible	ADJ
ftr-424	215	104	individual	individual	ADJ
ftr-424	215	105	liberties	liberty	NOUN
ftr-424	215	106	within	within	ADP
ftr-424	215	107	the	the	DET
ftr-424	215	108	state	state	NOUN
ftr-424	215	109	infrastructure	infrastructure	NOUN
ftr-424	215	110	)	)	PUNCT
ftr-424	215	111	.	.	PUNCT
ftr-424	215	112	"	"	PUNCT
ftr-424	216	1	these	these	DET
ftr-424	216	2	studies	study	NOUN
ftr-424	216	3	show	show	VERB
ftr-424	216	4	a	a	DET
ftr-424	216	5	society	society	NOUN
ftr-424	216	6	)	)	PUNCT
ftr-424	216	7	;	;	PUNCT
ftr-424	216	8	robert	robert	PROPN
ftr-424	216	9	putnam	putnam	PROPN
ftr-424	216	10	,	,	PUNCT
ftr-424	216	11	making	make	VERB
ftr-424	216	12	democracy	democracy	NOUN
ftr-424	216	13	work	work	NOUN
ftr-424	216	14	:	:	PUNCT
ftr-424	216	15	civic	civic	ADJ
ftr-424	216	16	tradition	tradition	NOUN
ftr-424	216	17	in	in	ADP
ftr-424	216	18	modem	modem	PROPN
ftr-424	216	19	italy	italy	PROPN
ftr-424	216	20	(	(	PUNCT
ftr-424	216	21	princeton	princeton	PROPN
ftr-424	216	22	univ	univ	PROPN
ftr-424	216	23	.	.	PUNCT
ftr-424	217	1	press	press	PROPN
ftr-424	217	2	1993	1993	NUM
ftr-424	217	3	)	)	PUNCT
ftr-424	217	4	(	(	PUNCT
ftr-424	217	5	similar	similar	ADJ
ftr-424	217	6	insistence	insistence	NOUN
ftr-424	217	7	on	on	ADP
ftr-424	217	8	the	the	DET
ftr-424	217	9	importance	importance	NOUN
ftr-424	217	10	of	of	ADP
ftr-424	217	11	civic	civic	ADJ
ftr-424	217	12	dialogue	dialogue	NOUN
ftr-424	217	13	)	)	PUNCT
ftr-424	217	14	.	.	PUNCT
ftr-424	218	1	33	33	NUM
ftr-424	218	2	.	.	PUNCT
ftr-424	219	1	see	see	VERB
ftr-424	219	2	,	,	PUNCT
ftr-424	219	3	e.g.	e.g.	ADV
ftr-424	219	4	,	,	PUNCT
ftr-424	219	5	reuven	reuven	PROPN
ftr-424	219	6	s.	s.	PROPN
ftr-424	219	7	avi	avi	PROPN
ftr-424	219	8	-	-	PUNCT
ftr-424	219	9	yonah	yonah	ADJ
ftr-424	219	10	,	,	PUNCT
ftr-424	219	11	risk	risk	NOUN
ftr-424	219	12	,	,	PUNCT
ftr-424	219	13	rents	rent	NOUN
ftr-424	219	14	,	,	PUNCT
ftr-424	219	15	and	and	CCONJ
ftr-424	219	16	regressivity	regressivity	NOUN
ftr-424	219	17	:	:	PUNCT
ftr-424	219	18	why	why	SCONJ
ftr-424	219	19	the	the	DET
ftr-424	219	20	united	united	PROPN
ftr-424	219	21	states	states	PROPN
ftr-424	219	22	needs	need	VERB
ftr-424	219	23	both	both	PRON
ftr-424	219	24	an	an	DET
ftr-424	219	25	income	income	NOUN
ftr-424	219	26	tax	tax	NOUN
ftr-424	219	27	and	and	CCONJ
ftr-424	219	28	a	a	DET
ftr-424	219	29	vat	vat	NOUN
ftr-424	219	30	,	,	PUNCT
ftr-424	219	31	105	105	NUM
ftr-424	219	32	tax	tax	NOUN
ftr-424	219	33	notes	note	NOUN
ftr-424	219	34	1651	1651	NUM
ftr-424	219	35	,	,	PUNCT
ftr-424	219	36	1654	1654	NUM
ftr-424	219	37	-	-	SYM
ftr-424	219	38	55	55	NUM
ftr-424	219	39	(	(	PUNCT
ftr-424	219	40	dec	dec	PROPN
ftr-424	219	41	.	.	PROPN
ftr-424	219	42	20	20	NUM
ftr-424	219	43	,	,	PUNCT
ftr-424	219	44	2004	2004	NUM
ftr-424	219	45	)	)	PUNCT
ftr-424	219	46	(	(	PUNCT
ftr-424	219	47	presenting	present	VERB
ftr-424	219	48	arguments	argument	NOUN
ftr-424	219	49	for	for	ADP
ftr-424	219	50	curbing	curb	VERB
ftr-424	219	51	excessive	excessive	ADJ
ftr-424	219	52	accumulations	accumulation	NOUN
ftr-424	219	53	of	of	ADP
ftr-424	219	54	power	power	NOUN
ftr-424	219	55	,	,	PUNCT
ftr-424	219	56	and	and	CCONJ
ftr-424	219	57	discussing	discuss	VERB
ftr-424	219	58	michael	michael	PROPN
ftr-424	219	59	walzer	walzer	PROPN
ftr-424	219	60	's	's	PART
ftr-424	219	61	view	view	NOUN
ftr-424	219	62	,	,	PUNCT
ftr-424	219	63	in	in	ADP
ftr-424	219	64	spheres	sphere	NOUN
ftr-424	219	65	of	of	ADP
ftr-424	219	66	justice	justice	NOUN
ftr-424	219	67	:	:	PUNCT
ftr-424	219	68	a	a	DET
ftr-424	219	69	defense	defense	NOUN
ftr-424	219	70	of	of	ADP
ftr-424	219	71	pluralism	pluralism	NOUN
ftr-424	219	72	and	and	CCONJ
ftr-424	219	73	equality	equality	NOUN
ftr-424	219	74	(	(	PUNCT
ftr-424	219	75	1983	1983	NUM
ftr-424	219	76	)	)	PUNCT
ftr-424	219	77	,	,	PUNCT
ftr-424	219	78	that	that	DET
ftr-424	219	79	redistributive	redistributive	ADJ
ftr-424	219	80	taxes	taxis	NOUN
ftr-424	219	81	are	be	AUX
ftr-424	219	82	required	require	VERB
ftr-424	219	83	to	to	PART
ftr-424	219	84	curb	curb	VERB
ftr-424	219	85	the	the	DET
ftr-424	219	86	harmful	harmful	ADJ
ftr-424	219	87	effects	effect	NOUN
ftr-424	219	88	of	of	ADP
ftr-424	219	89	concentrations	concentration	NOUN
ftr-424	219	90	of	of	ADP
ftr-424	219	91	wealth	wealth	NOUN
ftr-424	219	92	)	)	PUNCT
ftr-424	219	93	;	;	PUNCT
ftr-424	219	94	reuven	reuven	PROPN
ftr-424	219	95	s.	s.	PROPN
ftr-424	219	96	avi	avi	PROPN
ftr-424	219	97	-	-	PUNCT
ftr-424	219	98	yonah	yonah	ADJ
ftr-424	219	99	,	,	PUNCT
ftr-424	219	100	book	book	NOUN
ftr-424	219	101	review	review	NOUN
ftr-424	219	102	:	:	PUNCT
ftr-424	219	103	why	why	SCONJ
ftr-424	219	104	tax	tax	VERB
ftr-424	219	105	the	the	DET
ftr-424	219	106	rich	rich	ADJ
ftr-424	219	107	?	?	PUNCT
ftr-424	219	108	efficiency	efficiency	NOUN
ftr-424	219	109	,	,	PUNCT
ftr-424	219	110	equity	equity	NOUN
ftr-424	219	111	,	,	PUNCT
ftr-424	219	112	and	and	CCONJ
ftr-424	219	113	progressive	progressive	ADJ
ftr-424	219	114	taxation	taxation	NOUN
ftr-424	219	115	:	:	PUNCT
ftr-424	219	116	does	do	AUX
ftr-424	219	117	atlas	atlas	PROPN
ftr-424	219	118	shrug	shrug	VERB
ftr-424	219	119	?	?	PUNCT
ftr-424	220	1	the	the	DET
ftr-424	220	2	economics	economics	NOUN
ftr-424	220	3	consequences	consequence	NOUN
ftr-424	220	4	of	of	ADP
ftr-424	220	5	taxing	tax	VERB
ftr-424	220	6	the	the	DET
ftr-424	220	7	rich	rich	ADJ
ftr-424	220	8	.	.	PUNCT
ftr-424	220	9	edited	edit	VERB
ftr-424	220	10	by	by	ADP
ftr-424	220	11	joel	joel	PROPN
ftr-424	220	12	b.	b.	PROPN
ftr-424	220	13	slemrod	slemrod	PROPN
ftr-424	220	14	,	,	PUNCT
ftr-424	220	15	ill	ill	PROPN
ftr-424	220	16	yale	yale	PROPN
ftr-424	220	17	l.j	l.j	PROPN
ftr-424	220	18	.	.	PROPN
ftr-424	220	19	1391	1391	NUM
ftr-424	220	20	,	,	PUNCT
ftr-424	220	21	140709	140709	NUM
ftr-424	220	22	(	(	PUNCT
ftr-424	220	23	2002	2002	NUM
ftr-424	220	24	)	)	PUNCT
ftr-424	220	25	(	(	PUNCT
ftr-424	220	26	noting	note	VERB
ftr-424	220	27	the	the	DET
ftr-424	220	28	concern	concern	NOUN
ftr-424	220	29	that	that	SCONJ
ftr-424	220	30	accumulations	accumulation	NOUN
ftr-424	220	31	of	of	ADP
ftr-424	220	32	wealth	wealth	NOUN
ftr-424	220	33	and	and	CCONJ
ftr-424	220	34	power	power	NOUN
ftr-424	220	35	constrains	constrain	VERB
ftr-424	220	36	civic	civic	ADJ
ftr-424	220	37	republicanism	republicanism	NOUN
ftr-424	220	38	)	)	PUNCT
ftr-424	220	39	.	.	PUNCT
ftr-424	221	1	34	34	NUM
ftr-424	221	2	.	.	PUNCT
ftr-424	222	1	commentators	commentator	NOUN
ftr-424	222	2	have	have	AUX
ftr-424	222	3	long	long	ADV
ftr-424	222	4	recognized	recognize	VERB
ftr-424	222	5	the	the	DET
ftr-424	222	6	link	link	NOUN
ftr-424	222	7	between	between	ADP
ftr-424	222	8	progressivity	progressivity	NOUN
ftr-424	222	9	and	and	CCONJ
ftr-424	222	10	redistribution	redistribution	NOUN
ftr-424	222	11	,	,	PUNCT
ftr-424	222	12	with	with	ADP
ftr-424	222	13	varying	vary	VERB
ftr-424	222	14	emphasis	emphasis	NOUN
ftr-424	222	15	on	on	ADP
ftr-424	222	16	the	the	DET
ftr-424	222	17	income	income	NOUN
ftr-424	222	18	base	base	NOUN
ftr-424	222	19	and	and	CCONJ
ftr-424	222	20	on	on	ADP
ftr-424	222	21	taxation	taxation	NOUN
ftr-424	222	22	of	of	ADP
ftr-424	222	23	wealth	wealth	NOUN
ftr-424	222	24	transfers	transfer	NOUN
ftr-424	222	25	at	at	ADP
ftr-424	222	26	death	death	NOUN
ftr-424	222	27	.	.	PUNCT
ftr-424	223	1	see	see	VERB
ftr-424	223	2	,	,	PUNCT
ftr-424	223	3	e.g.	e.g.	ADV
ftr-424	223	4	,	,	PUNCT
ftr-424	223	5	henry	henry	PROPN
ftr-424	223	6	c.	c.	PROPN
ftr-424	223	7	simons	simons	PROPN
ftr-424	223	8	,	,	PUNCT
ftr-424	223	9	federal	federal	ADJ
ftr-424	223	10	tax	tax	NOUN
ftr-424	223	11	reform	reform	NOUN
ftr-424	223	12	12	12	NUM
ftr-424	223	13	n.9	n.9	SYM
ftr-424	223	14	(	(	PUNCT
ftr-424	223	15	univ	univ	PROPN
ftr-424	223	16	.	.	PROPN
ftr-424	223	17	of	of	ADP
ftr-424	223	18	chi	chi	PROPN
ftr-424	223	19	.	.	PUNCT
ftr-424	224	1	press	press	NOUN
ftr-424	224	2	1950	1950	NUM
ftr-424	224	3	)	)	PUNCT
ftr-424	224	4	(	(	PUNCT
ftr-424	224	5	making	make	VERB
ftr-424	224	6	the	the	DET
ftr-424	224	7	case	case	NOUN
ftr-424	224	8	for	for	ADP
ftr-424	224	9	"	"	PUNCT
ftr-424	224	10	steep	steep	ADJ
ftr-424	224	11	progression	progression	NOUN
ftr-424	224	12	"	"	PUNCT
ftr-424	224	13	in	in	ADP
ftr-424	224	14	the	the	DET
ftr-424	224	15	income	income	NOUN
ftr-424	224	16	tax	tax	NOUN
ftr-424	224	17	"	"	PUNCT
ftr-424	224	18	to	to	PART
ftr-424	224	19	correct	correct	VERB
ftr-424	224	20	excessive	excessive	ADJ
ftr-424	224	21	economic	economic	ADJ
ftr-424	224	22	inequality	inequality	NOUN
ftr-424	224	23	and	and	CCONJ
ftr-424	224	24	to	to	PART
ftr-424	224	25	preclude	preclude	VERB
ftr-424	224	26	inordinate	inordinate	ADJ
ftr-424	224	27	,	,	PUNCT
ftr-424	224	28	enduring	endure	VERB
ftr-424	224	29	differences	difference	NOUN
ftr-424	224	30	among	among	ADP
ftr-424	224	31	families	family	NOUN
ftr-424	224	32	or	or	CCONJ
ftr-424	224	33	economic	economic	ADJ
ftr-424	224	34	strata	strata	NOUN
ftr-424	224	35	in	in	ADP
ftr-424	224	36	wealth	wealth	NOUN
ftr-424	224	37	,	,	PUNCT
ftr-424	224	38	power	power	NOUN
ftr-424	224	39	,	,	PUNCT
ftr-424	224	40	and	and	CCONJ
ftr-424	224	41	opportunities	opportunity	NOUN
ftr-424	224	42	"	"	PUNCT
ftr-424	224	43	)	)	PUNCT
ftr-424	224	44	;	;	PUNCT
ftr-424	224	45	steven	steven	PROPN
ftr-424	224	46	a.	a.	PROPN
ftr-424	224	47	bank	bank	PROPN
ftr-424	224	48	,	,	PUNCT
ftr-424	224	49	the	the	DET
ftr-424	224	50	progressive	progressive	ADJ
ftr-424	224	51	consumption	consumption	NOUN
ftr-424	224	52	tax	tax	NOUN
ftr-424	224	53	revisited	revisit	VERB
ftr-424	224	54	,	,	PUNCT
ftr-424	224	55	101	101	NUM
ftr-424	224	56	mich	mich	PROPN
ftr-424	224	57	.	.	PUNCT
ftr-424	225	1	l.	l.	PROPN
ftr-424	225	2	rev	rev	AUX
ftr-424	225	3	.	.	PROPN
ftr-424	225	4	2238	2238	NUM
ftr-424	225	5	(	(	PUNCT
ftr-424	225	6	2003	2003	NUM
ftr-424	225	7	)	)	PUNCT
ftr-424	225	8	(	(	PUNCT
ftr-424	225	9	emphasizing	emphasize	VERB
ftr-424	225	10	liberals	liberal	NOUN
ftr-424	225	11	'	'	PART
ftr-424	225	12	focus	focus	NOUN
ftr-424	225	13	on	on	ADP
ftr-424	225	14	the	the	DET
ftr-424	225	15	link	link	NOUN
ftr-424	225	16	between	between	ADP
ftr-424	225	17	progressive	progressive	ADJ
ftr-424	225	18	taxation	taxation	NOUN
ftr-424	225	19	and	and	CCONJ
ftr-424	225	20	an	an	DET
ftr-424	225	21	income	income	NOUN
ftr-424	225	22	base	base	NOUN
ftr-424	225	23	in	in	ADP
ftr-424	225	24	analyzing	analyze	VERB
ftr-424	225	25	progressive	progressive	ADJ
ftr-424	225	26	consumption	consumption	NOUN
ftr-424	225	27	tax	tax	NOUN
ftr-424	225	28	arguments	argument	NOUN
ftr-424	225	29	)	)	PUNCT
ftr-424	225	30	;	;	PUNCT
ftr-424	225	31	alstott	alstott	VERB
ftr-424	225	32	,	,	PUNCT
ftr-424	225	33	response	response	NOUN
ftr-424	225	34	,	,	PUNCT
ftr-424	225	35	supra	supra	PROPN
ftr-424	225	36	note	note	NOUN
ftr-424	225	37	22	22	NUM
ftr-424	225	38	,	,	PUNCT
ftr-424	225	39	at	at	ADP
ftr-424	225	40	364	364	NUM
ftr-424	225	41	(	(	PUNCT
ftr-424	225	42	highlighting	highlight	VERB
ftr-424	225	43	the	the	DET
ftr-424	225	44	importance	importance	NOUN
ftr-424	225	45	of"an	of"an	ADP
ftr-424	225	46	estate	estate	NOUN
ftr-424	225	47	tax	tax	NOUN
ftr-424	225	48	and	and	CCONJ
ftr-424	225	49	,	,	PUNCT
ftr-424	225	50	under	under	ADP
ftr-424	225	51	some	some	DET
ftr-424	225	52	conditions	condition	NOUN
ftr-424	225	53	,	,	PUNCT
ftr-424	225	54	a	a	DET
ftr-424	225	55	progressive	progressive	ADJ
ftr-424	225	56	income	income	NOUN
ftr-424	225	57	tax	tax	NOUN
ftr-424	225	58	"	"	PUNCT
ftr-424	225	59	in	in	ADP
ftr-424	225	60	"	"	PUNCT
ftr-424	225	61	correcting	correct	VERB
ftr-424	225	62	disparities	disparity	NOUN
ftr-424	225	63	in	in	ADP
ftr-424	225	64	the	the	DET
ftr-424	225	65	distribution	distribution	NOUN
ftr-424	225	66	of	of	ADP
ftr-424	225	67	wealth	wealth	NOUN
ftr-424	225	68	and	and	CCONJ
ftr-424	225	69	power	power	NOUN
ftr-424	225	70	that	that	PRON
ftr-424	225	71	tend	tend	VERB
ftr-424	225	72	to	to	PART
ftr-424	225	73	undermine	undermine	VERB
ftr-424	225	74	important	important	ADJ
ftr-424	225	75	principles	principle	NOUN
ftr-424	225	76	ofjustice	ofjustice	NOUN
ftr-424	225	77	"	"	PUNCT
ftr-424	225	78	)	)	PUNCT
ftr-424	225	79	.	.	PUNCT
ftr-424	226	1	35	35	NUM
ftr-424	226	2	.	.	PUNCT
ftr-424	227	1	see	see	VERB
ftr-424	227	2	,	,	PUNCT
ftr-424	227	3	e.g.	e.g.	ADV
ftr-424	227	4	,	,	PUNCT
ftr-424	227	5	joel	joel	PROPN
ftr-424	227	6	s.	s.	PROPN
ftr-424	227	7	hellman	hellman	PROPN
ftr-424	227	8	&	&	CCONJ
ftr-424	227	9	daniel	daniel	PROPN
ftr-424	227	10	kaufinann	kaufinann	PROPN
ftr-424	227	11	,	,	PUNCT
ftr-424	227	12	the	the	DET
ftr-424	227	13	inequality	inequality	NOUN
ftr-424	227	14	of	of	ADP
ftr-424	227	15	influence	influence	NOUN
ftr-424	227	16	(	(	PUNCT
ftr-424	227	17	dec	dec	PROPN
ftr-424	227	18	.	.	PROPN
ftr-424	227	19	2002	2002	NUM
ftr-424	227	20	)	)	PUNCT
ftr-424	227	21	,	,	PUNCT
ftr-424	227	22	at	at	ADP
ftr-424	227	23	http://ssm.com/abstract=-386901	http://ssm.com/abstract=-386901	PROPN
ftr-424	227	24	(	(	PUNCT
ftr-424	227	25	noting	note	VERB
ftr-424	227	26	that	that	SCONJ
ftr-424	227	27	inequality	inequality	NOUN
ftr-424	227	28	of	of	ADP
ftr-424	227	29	wealth	wealth	NOUN
ftr-424	227	30	leads	lead	VERB
ftr-424	227	31	to	to	ADP
ftr-424	227	32	inequality	inequality	NOUN
ftr-424	227	33	of	of	ADP
ftr-424	227	34	influence	influence	NOUN
ftr-424	227	35	and	and	CCONJ
ftr-424	227	36	subversion	subversion	NOUN
ftr-424	227	37	of	of	ADP
ftr-424	227	38	institutions	institution	NOUN
ftr-424	227	39	and	and	CCONJ
ftr-424	227	40	referencing	reference	VERB
ftr-424	227	41	the	the	DET
ftr-424	227	42	literature	literature	NOUN
ftr-424	227	43	on	on	ADP
ftr-424	227	44	inequality	inequality	NOUN
ftr-424	227	45	)	)	PUNCT
ftr-424	228	1	[	[	X
ftr-424	228	2	hereinafter	hereinafter	NOUN
ftr-424	228	3	,	,	PUNCT
ftr-424	228	4	inequality	inequality	NOUN
ftr-424	228	5	]	]	PUNCT
ftr-424	228	6	.	.	PUNCT
ftr-424	229	1	see	see	VERB
ftr-424	229	2	generally	generally	ADV
ftr-424	229	3	alan	alan	PROPN
ftr-424	229	4	b.	b.	PROPN
ftr-424	229	5	krueger	krueger	PROPN
ftr-424	229	6	,	,	PUNCT
ftr-424	229	7	inequality	inequality	NOUN
ftr-424	229	8	,	,	PUNCT
ftr-424	229	9	too	too	ADV
ftr-424	229	10	much	much	ADJ
ftr-424	229	11	of	of	ADP
ftr-424	229	12	a	a	DET
ftr-424	229	13	good	good	ADJ
ftr-424	229	14	thing	thing	NOUN
ftr-424	229	15	,	,	PUNCT
ftr-424	229	16	1	1	NUM
ftr-424	229	17	-	-	SYM
ftr-424	229	18	75	75	NUM
ftr-424	229	19	,	,	PUNCT
ftr-424	229	20	11	11	NUM
ftr-424	229	21	,	,	PUNCT
ftr-424	229	22	in	in	ADP
ftr-424	229	23	james	james	PROPN
ftr-424	229	24	j.	j.	PROPN
ftr-424	229	25	heckman	heckman	PROPN
ftr-424	229	26	&	&	CCONJ
ftr-424	229	27	alan	alan	PROPN
ftr-424	229	28	b.	b.	PROPN
ftr-424	229	29	krueger	krueger	PROPN
ftr-424	229	30	,	,	PUNCT
ftr-424	229	31	inequality	inequality	NOUN
ftr-424	229	32	in	in	ADP
ftr-424	229	33	america	america	PROPN
ftr-424	229	34	:	:	PUNCT
ftr-424	229	35	what	what	DET
ftr-424	229	36	role	role	NOUN
ftr-424	229	37	for	for	ADP
ftr-424	229	38	human	human	ADJ
ftr-424	229	39	capital	capital	NOUN
ftr-424	229	40	policies	policy	NOUN
ftr-424	229	41	?	?	PUNCT
ftr-424	230	1	(	(	PUNCT
ftr-424	230	2	mit	mit	VERB
ftr-424	230	3	press	press	NOUN
ftr-424	230	4	2003	2003	NUM
ftr-424	230	5	)	)	PUNCT
ftr-424	230	6	(	(	PUNCT
ftr-424	230	7	noting	note	VERB
ftr-424	230	8	marked	mark	VERB
ftr-424	230	9	recent	recent	ADJ
ftr-424	230	10	trend	trend	NOUN
ftr-424	230	11	towards	towards	ADP
ftr-424	230	12	greater	great	ADJ
ftr-424	230	13	inequality	inequality	NOUN
ftr-424	230	14	in	in	ADP
ftr-424	230	15	the	the	DET
ftr-424	230	16	us	us	PROPN
ftr-424	230	17	compared	compare	VERB
ftr-424	230	18	to	to	ADP
ftr-424	230	19	other	other	ADJ
ftr-424	230	20	advanced	advanced	ADJ
ftr-424	230	21	economies	economy	NOUN
ftr-424	230	22	and	and	CCONJ
ftr-424	230	23	summarizing	summarize	VERB
ftr-424	230	24	reasons	reason	NOUN
ftr-424	230	25	that	that	PRON
ftr-424	230	26	inequality	inequality	NOUN
ftr-424	230	27	harms	harm	VERB
ftr-424	230	28	democratic	democratic	ADJ
ftr-424	230	29	societies	society	NOUN
ftr-424	230	30	by	by	ADP
ftr-424	230	31	leading	lead	VERB
ftr-424	230	32	to	to	ADP
ftr-424	230	33	a	a	DET
ftr-424	230	34	"	"	PUNCT
ftr-424	230	35	more	more	ADV
ftr-424	230	36	polarized	polarized	ADJ
ftr-424	230	37	and	and	CCONJ
ftr-424	230	38	static	static	ADJ
ftr-424	230	39	society	society	NOUN
ftr-424	230	40	"	"	PUNCT
ftr-424	230	41	)	)	PUNCT
ftr-424	230	42	;	;	PUNCT
ftr-424	230	43	edward	edward	PROPN
ftr-424	230	44	l.	l.	PROPN
ftr-424	230	45	glaeser	glaeser	PROPN
ftr-424	230	46	,	,	PUNCT
ftr-424	230	47	jose	jose	PROPN
ftr-424	230	48	a.	a.	NOUN
ftr-424	230	49	scheinkman	scheinkman	PROPN
ftr-424	230	50	&	&	CCONJ
ftr-424	230	51	andrei	andrei	PROPN
ftr-424	230	52	shleifer	shleifer	PROPN
ftr-424	230	53	,	,	PUNCT
ftr-424	230	54	the	the	DET
ftr-424	230	55	injustice	injustice	NOUN
ftr-424	230	56	of	of	ADP
ftr-424	230	57	inequality	inequality	NOUN
ftr-424	230	58	(	(	PUNCT
ftr-424	230	59	aug	aug	PROPN
ftr-424	230	60	.	.	PROPN
ftr-424	230	61	2002	2002	NUM
ftr-424	230	62	)	)	PUNCT
ftr-424	230	63	,	,	PUNCT
ftr-424	230	64	harv	harv	PROPN
ftr-424	230	65	.	.	PUNCT
ftr-424	231	1	inst	inst	PROPN
ftr-424	231	2	.	.	PUNCT
ftr-424	232	1	research	research	NOUN
ftr-424	232	2	working	working	NOUN
ftr-424	232	3	paper	paper	NOUN
ftr-424	232	4	no	no	INTJ
ftr-424	232	5	.	.	PROPN
ftr-424	232	6	1967	1967	NUM
ftr-424	232	7	,	,	PUNCT
ftr-424	232	8	at	at	ADP
ftr-424	232	9	http://ssmcom	http://ssmcom	PUNCT
ftr-424	232	10	/	/	SYM
ftr-424	232	11	abstract=321261	abstract=321261	NOUN
ftr-424	232	12	(	(	PUNCT
ftr-424	232	13	presenting	present	VERB
ftr-424	232	14	a	a	DET
ftr-424	232	15	model	model	NOUN
ftr-424	232	16	of	of	ADP
ftr-424	232	17	institutional	institutional	ADJ
ftr-424	232	18	subversion	subversion	NOUN
ftr-424	232	19	by	by	ADP
ftr-424	232	20	the	the	DET
ftr-424	232	21	wealthy	wealthy	ADJ
ftr-424	232	22	for	for	ADP
ftr-424	232	23	their	their	PRON
ftr-424	232	24	own	own	ADJ
ftr-424	232	25	benefit	benefit	NOUN
ftr-424	232	26	)	)	PUNCT
ftr-424	232	27	;	;	PUNCT
ftr-424	232	28	abhijit	abhijit	PROPN
ftr-424	232	29	banerjee	banerjee	PROPN
ftr-424	232	30	&	&	CCONJ
ftr-424	232	31	andrew	andrew	PROPN
ftr-424	232	32	newman	newman	PROPN
ftr-424	232	33	,	,	PUNCT
ftr-424	232	34	2004	2004	NUM
ftr-424	232	35	]	]	PUNCT
ftr-424	232	36	florida	florida	PROPN
ftr-424	232	37	tax	tax	PROPN
ftr-424	232	38	review	review	NOUN
ftr-424	232	39	"	"	PUNCT
ftr-424	232	40	strongly	strongly	ADV
ftr-424	232	41	negative	negative	ADJ
ftr-424	232	42	impact	impact	NOUN
ftr-424	232	43	"	"	PUNCT
ftr-424	232	44	of	of	ADP
ftr-424	232	45	inequality	inequality	NOUN
ftr-424	232	46	on	on	ADP
ftr-424	232	47	important	important	ADJ
ftr-424	232	48	institutional	institutional	ADJ
ftr-424	232	49	attributes	attribute	NOUN
ftr-424	232	50	such	such	ADJ
ftr-424	232	51	as	as	ADP
ftr-424	232	52	fairness	fairness	NOUN
ftr-424	232	53	and	and	CCONJ
ftr-424	232	54	impartiality	impartiality	NOUN
ftr-424	232	55	of	of	ADP
ftr-424	232	56	courts	court	NOUN
ftr-424	232	57	,	,	PUNCT
ftr-424	232	58	levels	level	NOUN
ftr-424	232	59	of	of	ADP
ftr-424	232	60	tax	tax	NOUN
ftr-424	232	61	compliance	compliance	NOUN
ftr-424	232	62	,	,	PUNCT
ftr-424	232	63	and	and	CCONJ
ftr-424	232	64	bribery.36	bribery.36	VERB
ftr-424	232	65	further	far	ADV
ftr-424	232	66	,	,	PUNCT
ftr-424	232	67	scholars	scholar	NOUN
ftr-424	232	68	have	have	AUX
ftr-424	232	69	explored	explore	VERB
ftr-424	232	70	the	the	DET
ftr-424	232	71	government	government	NOUN
ftr-424	232	72	's	's	PART
ftr-424	232	73	right	right	NOUN
ftr-424	232	74	to	to	PART
ftr-424	232	75	utilize	utilize	VERB
ftr-424	232	76	a	a	DET
ftr-424	232	77	portion	portion	NOUN
ftr-424	232	78	of	of	ADP
ftr-424	232	79	an	an	DET
ftr-424	232	80	individual	individual	NOUN
ftr-424	232	81	's	's	PART
ftr-424	232	82	purported	purport	VERB
ftr-424	232	83	earnings	earning	NOUN
ftr-424	232	84	for	for	ADP
ftr-424	232	85	societal	societal	ADJ
ftr-424	232	86	purposes	purpose	NOUN
ftr-424	232	87	(	(	PUNCT
ftr-424	232	88	with	with	ADP
ftr-424	232	89	redistributive	redistributive	ADJ
ftr-424	232	90	effect	effect	NOUN
ftr-424	232	91	,	,	PUNCT
ftr-424	232	92	unless	unless	SCONJ
ftr-424	232	93	a	a	DET
ftr-424	232	94	direct	direct	ADJ
ftr-424	232	95	quid	quid	ADJ
ftr-424	232	96	pro	pro	X
ftr-424	232	97	quo	quo	NOUN
ftr-424	232	98	for	for	ADP
ftr-424	232	99	benefits	benefit	NOUN
ftr-424	232	100	received	receive	VERB
ftr-424	232	101	)	)	PUNCT
ftr-424	232	102	based	base	VERB
ftr-424	232	103	on	on	ADP
ftr-424	232	104	the	the	DET
ftr-424	232	105	role	role	NOUN
ftr-424	232	106	of	of	ADP
ftr-424	232	107	society	society	NOUN
ftr-424	232	108	in	in	ADP
ftr-424	232	109	providing	provide	VERB
ftr-424	232	110	the	the	DET
ftr-424	232	111	framework	framework	NOUN
ftr-424	232	112	in	in	ADP
ftr-424	232	113	which	which	PRON
ftr-424	232	114	the	the	DET
ftr-424	232	115	accumulation	accumulation	NOUN
ftr-424	232	116	of	of	ADP
ftr-424	232	117	those	those	DET
ftr-424	232	118	assets	asset	NOUN
ftr-424	232	119	is	be	AUX
ftr-424	232	120	possible.37	possible.37	NOUN
ftr-424	232	121	in	in	ADP
ftr-424	232	122	pursuing	pursue	VERB
ftr-424	232	123	distributive	distributive	ADJ
ftr-424	232	124	justice	justice	NOUN
ftr-424	232	125	,	,	PUNCT
ftr-424	232	126	it	it	PRON
ftr-424	232	127	is	be	AUX
ftr-424	232	128	"	"	PUNCT
ftr-424	232	129	the	the	DET
ftr-424	232	130	overall	overall	ADJ
ftr-424	232	131	progressivity	progressivity	NOUN
ftr-424	232	132	of	of	ADP
ftr-424	232	133	the	the	DET
ftr-424	232	134	fiscal	fiscal	ADJ
ftr-424	232	135	system	system	NOUN
ftr-424	232	136	,	,	PUNCT
ftr-424	232	137	not	not	PART
ftr-424	232	138	that	that	PRON
ftr-424	232	139	of	of	ADP
ftr-424	232	140	any	any	DET
ftr-424	232	141	single	single	ADJ
ftr-424	232	142	instrument	instrument	NOUN
ftr-424	232	143	within	within	ADP
ftr-424	232	144	it	it	PRON
ftr-424	232	145	,	,	PUNCT
ftr-424	232	146	[	[	X
ftr-424	232	147	that	that	SCONJ
ftr-424	232	148	]	]	PUNCT
ftr-424	232	149	really	really	ADV
ftr-424	232	150	matters	matter	VERB
ftr-424	232	151	.	.	PUNCT
ftr-424	233	1	"3	"3	NOUN
ftr-424	233	2	justice	justice	NOUN
ftr-424	233	3	is	be	AUX
ftr-424	233	4	not	not	PART
ftr-424	233	5	satisfied	satisfied	ADJ
ftr-424	233	6	by	by	ADP
ftr-424	233	7	progressive	progressive	ADJ
ftr-424	233	8	rate	rate	NOUN
ftr-424	233	9	structures	structure	NOUN
ftr-424	233	10	per	per	ADP
ftr-424	233	11	se	se	ADV
ftr-424	233	12	,	,	PUNCT
ftr-424	233	13	but	but	CCONJ
ftr-424	233	14	rather	rather	ADV
ftr-424	233	15	requires	require	VERB
ftr-424	233	16	redistributional	redistributional	ADJ
ftr-424	233	17	results	result	NOUN
ftr-424	233	18	that	that	PRON
ftr-424	233	19	reduce	reduce	VERB
ftr-424	233	20	inappropriate	inappropriate	ADJ
ftr-424	233	21	concentrations	concentration	NOUN
ftr-424	233	22	of	of	ADP
ftr-424	233	23	power	power	NOUN
ftr-424	233	24	by	by	ADP
ftr-424	233	25	moving	move	VERB
ftr-424	233	26	towards	towards	ADP
ftr-424	233	27	a	a	DET
ftr-424	233	28	more	more	ADV
ftr-424	233	29	egalitarian	egalitarian	ADJ
ftr-424	233	30	equilibrium	equilibrium	NOUN
ftr-424	233	31	,	,	PUNCT
ftr-424	233	32	taking	take	VERB
ftr-424	233	33	tax	tax	NOUN
ftr-424	233	34	bases	basis	NOUN
ftr-424	233	35	and	and	CCONJ
ftr-424	233	36	wealth	wealth	NOUN
ftr-424	233	37	transfer	transfer	NOUN
ftr-424	233	38	provisions	provision	NOUN
ftr-424	233	39	into	into	ADP
ftr-424	233	40	account	account	NOUN
ftr-424	233	41	.	.	PUNCT
ftr-424	234	1	one	one	NUM
ftr-424	234	2	further	further	ADJ
ftr-424	234	3	aspect	aspect	NOUN
ftr-424	234	4	of	of	ADP
ftr-424	234	5	the	the	DET
ftr-424	234	6	demands	demand	NOUN
ftr-424	234	7	from	from	ADP
ftr-424	234	8	justice	justice	NOUN
ftr-424	234	9	should	should	AUX
ftr-424	234	10	be	be	AUX
ftr-424	234	11	noted	note	VERB
ftr-424	234	12	.	.	PUNCT
ftr-424	235	1	for	for	SCONJ
ftr-424	235	2	democratic	democratic	ADJ
ftr-424	235	3	egalitarianism	egalitarianism	NOUN
ftr-424	235	4	to	to	PART
ftr-424	235	5	succeed	succeed	VERB
ftr-424	235	6	among	among	ADP
ftr-424	235	7	a	a	DET
ftr-424	235	8	diverse	diverse	ADJ
ftr-424	235	9	citizenry	citizenry	NOUN
ftr-424	235	10	,	,	PUNCT
ftr-424	235	11	there	there	PRON
ftr-424	235	12	must	must	AUX
ftr-424	235	13	also	also	ADV
ftr-424	235	14	be	be	AUX
ftr-424	235	15	a	a	DET
ftr-424	235	16	feedback	feedback	NOUN
ftr-424	235	17	loop	loop	NOUN
ftr-424	235	18	.	.	PUNCT
ftr-424	236	1	rule	rule	NOUN
ftr-424	236	2	of	of	ADP
ftr-424	236	3	law	law	NOUN
ftr-424	236	4	,	,	PUNCT
ftr-424	236	5	that	that	ADV
ftr-424	236	6	is	is	ADV
ftr-424	236	7	,	,	PUNCT
ftr-424	236	8	demands	demand	VERB
ftr-424	236	9	transparency	transparency	NOUN
ftr-424	236	10	,	,	PUNCT
ftr-424	236	11	so	so	SCONJ
ftr-424	236	12	that	that	SCONJ
ftr-424	236	13	citizens	citizen	NOUN
ftr-424	236	14	can	can	AUX
ftr-424	236	15	understand	understand	VERB
ftr-424	236	16	,	,	PUNCT
ftr-424	236	17	comply	comply	VERB
ftr-424	236	18	with	with	ADP
ftr-424	236	19	,	,	PUNCT
ftr-424	236	20	and	and	CCONJ
ftr-424	236	21	support	support	NOUN
ftr-424	236	22	or	or	CCONJ
ftr-424	236	23	object	object	VERB
ftr-424	236	24	to	to	ADP
ftr-424	236	25	the	the	DET
ftr-424	236	26	applicable	applicable	ADJ
ftr-424	236	27	laws	law	NOUN
ftr-424	236	28	.	.	PUNCT
ftr-424	237	1	this	this	DET
ftr-424	237	2	demand	demand	NOUN
ftr-424	237	3	for	for	ADP
ftr-424	237	4	transparency	transparency	NOUN
ftr-424	237	5	is	be	AUX
ftr-424	237	6	perhaps	perhaps	ADV
ftr-424	237	7	heightened	heighten	VERB
ftr-424	237	8	in	in	ADP
ftr-424	237	9	respect	respect	NOUN
ftr-424	237	10	of	of	ADP
ftr-424	237	11	tax	tax	NOUN
ftr-424	237	12	systems	system	NOUN
ftr-424	237	13	,	,	PUNCT
ftr-424	237	14	which	which	PRON
ftr-424	237	15	must	must	AUX
ftr-424	237	16	necessarily	necessarily	ADV
ftr-424	237	17	cover	cover	VERB
ftr-424	237	18	a	a	DET
ftr-424	237	19	wide	wide	ADJ
ftr-424	237	20	range	range	NOUN
ftr-424	237	21	of	of	ADP
ftr-424	237	22	economic	economic	ADJ
ftr-424	237	23	transactions	transaction	NOUN
ftr-424	237	24	and	and	CCONJ
ftr-424	237	25	situations	situation	NOUN
ftr-424	237	26	and	and	CCONJ
ftr-424	237	27	hence	hence	ADV
ftr-424	237	28	involve	involve	VERB
ftr-424	237	29	complex	complex	ADJ
ftr-424	237	30	sets	set	NOUN
ftr-424	237	31	of	of	ADP
ftr-424	237	32	rules	rule	NOUN
ftr-424	237	33	.	.	PUNCT
ftr-424	238	1	transparency	transparency	NOUN
ftr-424	238	2	therefore	therefore	ADV
ftr-424	238	3	requires	require	VERB
ftr-424	238	4	that	that	SCONJ
ftr-424	238	5	diverse	diverse	ADJ
ftr-424	238	6	and	and	CCONJ
ftr-424	238	7	full	full	ADJ
ftr-424	238	8	information	information	NOUN
ftr-424	238	9	about	about	ADP
ftr-424	238	10	the	the	DET
ftr-424	238	11	tax	tax	NOUN
ftr-424	238	12	system	system	NOUN
ftr-424	238	13	be	be	AUX
ftr-424	238	14	readily	readily	ADV
ftr-424	238	15	available	available	ADJ
ftr-424	238	16	including	include	VERB
ftr-424	238	17	information	information	NOUN
ftr-424	238	18	about	about	ADP
ftr-424	238	19	the	the	DET
ftr-424	238	20	potential	potential	ADJ
ftr-424	238	21	applicability	applicability	NOUN
ftr-424	238	22	of	of	ADP
ftr-424	238	23	special	special	ADJ
ftr-424	238	24	rules	rule	NOUN
ftr-424	238	25	such	such	ADJ
ftr-424	238	26	as	as	ADP
ftr-424	238	27	the	the	DET
ftr-424	238	28	amt	amt	PROPN
ftr-424	238	29	.	.	PUNCT
ftr-424	239	1	furthermore	furthermore	ADV
ftr-424	239	2	,	,	PUNCT
ftr-424	239	3	because	because	SCONJ
ftr-424	239	4	the	the	DET
ftr-424	239	5	allocation	allocation	NOUN
ftr-424	239	6	of	of	ADP
ftr-424	239	7	the	the	DET
ftr-424	239	8	tax	tax	NOUN
ftr-424	239	9	burden	burden	NOUN
ftr-424	239	10	among	among	ADP
ftr-424	239	11	taxpayers	taxpayer	NOUN
ftr-424	239	12	is	be	AUX
ftr-424	239	13	such	such	DET
ftr-424	239	14	a	a	DET
ftr-424	239	15	central	central	ADJ
ftr-424	239	16	aspect	aspect	NOUN
ftr-424	239	17	of	of	ADP
ftr-424	239	18	tax	tax	NOUN
ftr-424	239	19	justice	justice	NOUN
ftr-424	239	20	,	,	PUNCT
ftr-424	239	21	full	full	ADJ
ftr-424	239	22	information	information	NOUN
ftr-424	239	23	about	about	ADP
ftr-424	239	24	the	the	DET
ftr-424	239	25	distribution	distribution	NOUN
ftr-424	239	26	of	of	ADP
ftr-424	239	27	income	income	NOUN
ftr-424	239	28	,	,	PUNCT
ftr-424	239	29	payroll	payroll	NOUN
ftr-424	239	30	,	,	PUNCT
ftr-424	239	31	estate	estate	NOUN
ftr-424	239	32	and	and	CCONJ
ftr-424	239	33	gift	gift	NOUN
ftr-424	239	34	tax	tax	NOUN
ftr-424	239	35	burdens	burden	NOUN
ftr-424	239	36	among	among	ADP
ftr-424	239	37	groups	group	NOUN
ftr-424	239	38	of	of	ADP
ftr-424	239	39	taxpayers	taxpayer	NOUN
ftr-424	239	40	must	must	AUX
ftr-424	239	41	be	be	AUX
ftr-424	239	42	published	publish	VERB
ftr-424	239	43	by	by	ADP
ftr-424	239	44	the	the	DET
ftr-424	239	45	government	government	NOUN
ftr-424	239	46	in	in	ADP
ftr-424	239	47	a	a	DET
ftr-424	239	48	form	form	NOUN
ftr-424	239	49	widely	widely	ADV
ftr-424	239	50	available	available	ADJ
ftr-424	239	51	and	and	CCONJ
ftr-424	239	52	comprehensible	comprehensible	ADJ
ftr-424	239	53	to	to	ADP
ftr-424	239	54	the	the	DET
ftr-424	239	55	members	member	NOUN
ftr-424	239	56	risk	risk	NOUN
ftr-424	239	57	bearing	bearing	NOUN
ftr-424	239	58	and	and	CCONJ
ftr-424	239	59	the	the	DET
ftr-424	239	60	theory	theory	NOUN
ftr-424	239	61	of	of	ADP
ftr-424	239	62	income	income	NOUN
ftr-424	239	63	distribution	distribution	NOUN
ftr-424	239	64	,	,	PUNCT
ftr-424	239	65	in	in	ADP
ftr-424	239	66	58	58	NUM
ftr-424	239	67	rev	rev	NOUN
ftr-424	239	68	.	.	PROPN
ftr-424	240	1	ofecon	ofecon	PROPN
ftr-424	240	2	.	.	PUNCT
ftr-424	241	1	studies	study	NOUN
ftr-424	241	2	211	211	NUM
ftr-424	241	3	-	-	SYM
ftr-424	241	4	34	34	NUM
ftr-424	241	5	(	(	PUNCT
ftr-424	241	6	1991	1991	NUM
ftr-424	241	7	)	)	PUNCT
ftr-424	241	8	(	(	PUNCT
ftr-424	241	9	discussing	discuss	VERB
ftr-424	241	10	effects	effect	NOUN
ftr-424	241	11	of	of	ADP
ftr-424	241	12	inequality	inequality	NOUN
ftr-424	241	13	of	of	ADP
ftr-424	241	14	income	income	NOUN
ftr-424	241	15	distribution	distribution	NOUN
ftr-424	241	16	)	)	PUNCT
ftr-424	241	17	;	;	PUNCT
ftr-424	241	18	klaus	klaus	PROPN
ftr-424	241	19	deininger	deininger	PROPN
ftr-424	241	20	&	&	CCONJ
ftr-424	241	21	pedro	pedro	PROPN
ftr-424	241	22	olinto	olinto	ADP
ftr-424	241	23	,	,	PUNCT
ftr-424	241	24	asset	asset	NOUN
ftr-424	241	25	distribution	distribution	NOUN
ftr-424	241	26	,	,	PUNCT
ftr-424	241	27	inequality	inequality	NOUN
ftr-424	241	28	,	,	PUNCT
ftr-424	241	29	and	and	CCONJ
ftr-424	241	30	growth	growth	NOUN
ftr-424	241	31	(	(	PUNCT
ftr-424	241	32	2000	2000	NUM
ftr-424	241	33	)	)	PUNCT
ftr-424	241	34	,	,	PUNCT
ftr-424	241	35	world	world	NOUN
ftr-424	241	36	bank	bank	PROPN
ftr-424	241	37	policy	policy	NOUN
ftr-424	241	38	research	research	NOUN
ftr-424	241	39	working	working	NOUN
ftr-424	241	40	paper	paper	NOUN
ftr-424	241	41	no	no	INTJ
ftr-424	241	42	.	.	PROPN
ftr-424	241	43	2375	2375	NUM
ftr-424	241	44	,	,	PUNCT
ftr-424	241	45	at	at	ADP
ftr-424	241	46	http://econ.worldbank.org/docs/l	http://econ.worldbank.org/docs/l	PROPN
ftr-424	241	47	128.pdf	128.pdf	PROPN
ftr-424	241	48	(	(	PUNCT
ftr-424	241	49	confirming	confirm	VERB
ftr-424	241	50	that	that	SCONJ
ftr-424	241	51	highly	highly	ADV
ftr-424	241	52	unequal	unequal	ADJ
ftr-424	241	53	asset	asset	NOUN
ftr-424	241	54	distribution	distribution	NOUN
ftr-424	241	55	has	have	VERB
ftr-424	241	56	negative	negative	ADJ
ftr-424	241	57	impact	impact	NOUN
ftr-424	241	58	on	on	ADP
ftr-424	241	59	growth	growth	NOUN
ftr-424	241	60	and	and	CCONJ
ftr-424	241	61	on	on	ADP
ftr-424	241	62	educational	educational	ADJ
ftr-424	241	63	intervention	intervention	NOUN
ftr-424	241	64	)	)	PUNCT
ftr-424	241	65	.	.	PUNCT
ftr-424	242	1	36	36	NUM
ftr-424	242	2	.	.	PUNCT
ftr-424	243	1	see	see	VERB
ftr-424	243	2	,	,	PUNCT
ftr-424	243	3	e.g.	e.g.	ADV
ftr-424	243	4	,	,	PUNCT
ftr-424	243	5	hellman	hellman	PROPN
ftr-424	243	6	&	&	CCONJ
ftr-424	243	7	kaufman	kaufman	PROPN
ftr-424	243	8	,	,	PUNCT
ftr-424	243	9	inequality	inequality	NOUN
ftr-424	243	10	,	,	PUNCT
ftr-424	243	11	supra	supra	PROPN
ftr-424	243	12	note	note	PROPN
ftr-424	243	13	35	35	NUM
ftr-424	243	14	(	(	PUNCT
ftr-424	243	15	reporting	report	VERB
ftr-424	243	16	the	the	DET
ftr-424	243	17	"	"	PUNCT
ftr-424	243	18	substantial	substantial	ADJ
ftr-424	243	19	literature	literature	NOUN
ftr-424	243	20	"	"	PUNCT
ftr-424	243	21	regarding	regard	VERB
ftr-424	243	22	the	the	DET
ftr-424	243	23	ability	ability	NOUN
ftr-424	243	24	of	of	ADP
ftr-424	243	25	the	the	DET
ftr-424	243	26	wealthy	wealthy	ADJ
ftr-424	243	27	to	to	PART
ftr-424	243	28	use	use	VERB
ftr-424	243	29	their	their	PRON
ftr-424	243	30	superior	superior	ADJ
ftr-424	243	31	resources	resource	NOUN
ftr-424	243	32	to	to	PART
ftr-424	243	33	impact	impact	VERB
ftr-424	243	34	economic	economic	ADJ
ftr-424	243	35	growth	growth	NOUN
ftr-424	243	36	and	and	CCONJ
ftr-424	243	37	governmental	governmental	ADJ
ftr-424	243	38	or	or	CCONJ
ftr-424	243	39	political	political	ADJ
ftr-424	243	40	institutions	institution	NOUN
ftr-424	243	41	and	and	CCONJ
ftr-424	243	42	focusing	focus	VERB
ftr-424	243	43	on	on	ADP
ftr-424	243	44	the	the	DET
ftr-424	243	45	"	"	PUNCT
ftr-424	243	46	crony	crony	NOUN
ftr-424	243	47	bias	bias	NOUN
ftr-424	243	48	"	"	PUNCT
ftr-424	243	49	that	that	PRON
ftr-424	243	50	develops	develop	VERB
ftr-424	243	51	to	to	PART
ftr-424	243	52	subvert	subvert	VERB
ftr-424	243	53	institutions	institution	NOUN
ftr-424	243	54	)	)	PUNCT
ftr-424	243	55	.	.	PUNCT
ftr-424	244	1	37	37	NUM
ftr-424	244	2	.	.	PUNCT
ftr-424	245	1	see	see	VERB
ftr-424	245	2	,	,	PUNCT
ftr-424	245	3	e.g.	e.g.	ADV
ftr-424	245	4	,	,	PUNCT
ftr-424	245	5	murphy	murphy	PROPN
ftr-424	245	6	&	&	CCONJ
ftr-424	245	7	nagel	nagel	PROPN
ftr-424	245	8	,	,	PUNCT
ftr-424	245	9	supra	supra	PROPN
ftr-424	245	10	note	note	PROPN
ftr-424	245	11	21	21	NUM
ftr-424	245	12	(	(	PUNCT
ftr-424	245	13	developing	develop	VERB
ftr-424	245	14	a	a	DET
ftr-424	245	15	theory	theory	NOUN
ftr-424	245	16	of	of	ADP
ftr-424	245	17	taxation	taxation	NOUN
ftr-424	245	18	based	base	VERB
ftr-424	245	19	on	on	ADP
ftr-424	245	20	the	the	DET
ftr-424	245	21	role	role	NOUN
ftr-424	245	22	of	of	ADP
ftr-424	245	23	governmental	governmental	ADJ
ftr-424	245	24	institutions	institution	NOUN
ftr-424	245	25	in	in	ADP
ftr-424	245	26	furthering	further	VERB
ftr-424	245	27	individuals	individual	NOUN
ftr-424	245	28	'	'	PART
ftr-424	245	29	productivity	productivity	NOUN
ftr-424	245	30	)	)	PUNCT
ftr-424	245	31	;	;	PUNCT
ftr-424	245	32	joel	joel	PROPN
ftr-424	245	33	slemrod	slemrod	PROPN
ftr-424	245	34	,	,	PUNCT
ftr-424	245	35	the	the	DET
ftr-424	245	36	economics	economic	NOUN
ftr-424	245	37	of	of	ADP
ftr-424	245	38	taxing	tax	VERB
ftr-424	245	39	the	the	DET
ftr-424	245	40	rich	rich	ADJ
ftr-424	245	41	,	,	PUNCT
ftr-424	245	42	in	in	ADP
ftr-424	245	43	does	do	AUX
ftr-424	245	44	atlas	atlas	PROPN
ftr-424	245	45	shrug	shrug	VERB
ftr-424	245	46	?	?	PUNCT
ftr-424	246	1	the	the	DET
ftr-424	246	2	economic	economic	ADJ
ftr-424	246	3	consequences	consequence	NOUN
ftr-424	246	4	of	of	ADP
ftr-424	246	5	taxing	tax	VERB
ftr-424	246	6	the	the	DET
ftr-424	246	7	rich	rich	ADJ
ftr-424	246	8	,	,	PUNCT
ftr-424	246	9	1	1	NUM
ftr-424	246	10	,	,	PUNCT
ftr-424	246	11	8	8	NUM
ftr-424	246	12	-	-	SYM
ftr-424	246	13	10	10	NUM
ftr-424	246	14	(	(	PUNCT
ftr-424	246	15	joel	joel	PROPN
ftr-424	246	16	slemrod	slemrod	PROPN
ftr-424	246	17	,	,	PUNCT
ftr-424	246	18	ed	ed	NOUN
ftr-424	246	19	.	.	PROPN
ftr-424	246	20	,	,	PUNCT
ftr-424	246	21	2000	2000	NUM
ftr-424	246	22	)	)	PUNCT
ftr-424	246	23	(	(	PUNCT
ftr-424	246	24	noting	note	VERB
ftr-424	246	25	the	the	DET
ftr-424	246	26	arguments	argument	NOUN
ftr-424	246	27	for	for	ADP
ftr-424	246	28	equality	equality	NOUN
ftr-424	246	29	from	from	ADP
ftr-424	246	30	ability	ability	NOUN
ftr-424	246	31	to	to	PART
ftr-424	246	32	pay	pay	VERB
ftr-424	246	33	and	and	CCONJ
ftr-424	246	34	inequality	inequality	NOUN
ftr-424	246	35	of	of	ADP
ftr-424	246	36	political	political	ADJ
ftr-424	246	37	power	power	NOUN
ftr-424	246	38	,	,	PUNCT
ftr-424	246	39	as	as	ADV
ftr-424	246	40	well	well	ADV
ftr-424	246	41	as	as	ADP
ftr-424	246	42	the	the	DET
ftr-424	246	43	difficulty	difficulty	NOUN
ftr-424	246	44	in	in	ADP
ftr-424	246	45	ascertaining	ascertain	VERB
ftr-424	246	46	what	what	PRON
ftr-424	246	47	inherent	inherent	ADJ
ftr-424	246	48	right	right	NOUN
ftr-424	246	49	an	an	DET
ftr-424	246	50	individual	individual	NOUN
ftr-424	246	51	may	may	AUX
ftr-424	246	52	have	have	VERB
ftr-424	246	53	in	in	ADP
ftr-424	246	54	what	what	PRON
ftr-424	246	55	is	be	AUX
ftr-424	246	56	earned	earn	VERB
ftr-424	246	57	because	because	SCONJ
ftr-424	246	58	of	of	ADP
ftr-424	246	59	the	the	DET
ftr-424	246	60	role	role	NOUN
ftr-424	246	61	of	of	ADP
ftr-424	246	62	government	government	NOUN
ftr-424	246	63	in	in	ADP
ftr-424	246	64	making	make	VERB
ftr-424	246	65	that	that	DET
ftr-424	246	66	income	income	NOUN
ftr-424	246	67	possible	possible	ADJ
ftr-424	246	68	)	)	PUNCT
ftr-424	246	69	.	.	PUNCT
ftr-424	247	1	38	38	NUM
ftr-424	247	2	.	.	X
ftr-424	248	1	shaviro	shaviro	PROPN
ftr-424	248	2	,	,	PUNCT
ftr-424	248	3	supra	supra	PROPN
ftr-424	248	4	note	note	NOUN
ftr-424	248	5	9	9	NUM
ftr-424	248	6	,	,	PUNCT
ftr-424	248	7	at	at	ADP
ftr-424	248	8	1461	1461	NUM
ftr-424	248	9	.	.	PUNCT
ftr-424	249	1	[	[	X
ftr-424	249	2	vol	vol	NOUN
ftr-424	249	3	6:9	6:9	NUM
ftr-424	249	4	congress	congress	PROPN
ftr-424	249	5	fiddles	fiddle	VERB
ftr-424	249	6	while	while	SCONJ
ftr-424	249	7	middle	middle	PROPN
ftr-424	249	8	america	america	PROPN
ftr-424	249	9	burns	burn	VERB
ftr-424	249	10	of	of	ADP
ftr-424	249	11	the	the	DET
ftr-424	249	12	polity	polity	NOUN
ftr-424	249	13	.	.	PUNCT
ftr-424	250	1	the	the	DET
ftr-424	250	2	people	people	NOUN
ftr-424	250	3	must	must	AUX
ftr-424	250	4	be	be	AUX
ftr-424	250	5	able	able	ADJ
ftr-424	250	6	to	to	PART
ftr-424	250	7	understand	understand	VERB
ftr-424	250	8	the	the	DET
ftr-424	250	9	redistributive	redistributive	ADJ
ftr-424	250	10	effects	effect	NOUN
ftr-424	250	11	of	of	ADP
ftr-424	250	12	government	government	NOUN
ftr-424	250	13	policies	policy	NOUN
ftr-424	250	14	(	(	PUNCT
ftr-424	250	15	or	or	CCONJ
ftr-424	250	16	lack	lack	NOUN
ftr-424	250	17	thereof	thereof	ADV
ftr-424	250	18	)	)	PUNCT
ftr-424	250	19	so	so	SCONJ
ftr-424	250	20	that	that	SCONJ
ftr-424	250	21	those	those	DET
ftr-424	250	22	effects	effect	NOUN
ftr-424	250	23	can	can	AUX
ftr-424	250	24	be	be	AUX
ftr-424	250	25	taken	take	VERB
ftr-424	250	26	into	into	ADP
ftr-424	250	27	consideration	consideration	NOUN
ftr-424	250	28	in	in	ADP
ftr-424	250	29	the	the	DET
ftr-424	250	30	dialogue	dialogue	NOUN
ftr-424	250	31	among	among	ADP
ftr-424	250	32	the	the	DET
ftr-424	250	33	citizenry	citizenry	NOUN
ftr-424	250	34	regarding	regard	VERB
ftr-424	250	35	fundamental	fundamental	ADJ
ftr-424	250	36	principles	principle	NOUN
ftr-424	250	37	.	.	PUNCT
ftr-424	251	1	iii	iii	X
ftr-424	251	2	.	.	PUNCT
ftr-424	251	3	tax	tax	NOUN
ftr-424	251	4	cuts	cut	NOUN
ftr-424	251	5	,	,	PUNCT
ftr-424	251	6	the	the	DET
ftr-424	251	7	federal	federal	ADJ
ftr-424	251	8	budget	budget	NOUN
ftr-424	251	9	,	,	PUNCT
ftr-424	251	10	and	and	CCONJ
ftr-424	251	11	amt	amt	PROPN
ftr-424	251	12	applicability	applicability	NOUN
ftr-424	251	13	in	in	ADP
ftr-424	251	14	addition	addition	NOUN
ftr-424	251	15	to	to	ADP
ftr-424	251	16	the	the	DET
ftr-424	251	17	normative	normative	ADJ
ftr-424	251	18	principles	principle	NOUN
ftr-424	251	19	set	set	VERB
ftr-424	251	20	out	out	ADP
ftr-424	251	21	in	in	ADP
ftr-424	251	22	the	the	DET
ftr-424	251	23	prior	prior	ADJ
ftr-424	251	24	part	part	NOUN
ftr-424	251	25	,	,	PUNCT
ftr-424	251	26	other	other	ADJ
ftr-424	251	27	considerations	consideration	NOUN
ftr-424	251	28	relevant	relevant	ADJ
ftr-424	251	29	to	to	ADP
ftr-424	251	30	the	the	DET
ftr-424	251	31	potential	potential	NOUN
ftr-424	251	32	for	for	ADP
ftr-424	251	33	amt	amt	PROPN
ftr-424	251	34	reform	reform	NOUN
ftr-424	251	35	include	include	VERB
ftr-424	251	36	the	the	DET
ftr-424	251	37	current	current	ADJ
ftr-424	251	38	drive	drive	NOUN
ftr-424	251	39	towards	towards	ADP
ftr-424	251	40	overall	overall	ADJ
ftr-424	251	41	code	code	NOUN
ftr-424	251	42	amendment	amendment	NOUN
ftr-424	251	43	,	,	PUNCT
ftr-424	251	44	the	the	DET
ftr-424	251	45	federal	federal	ADJ
ftr-424	251	46	budgetary	budgetary	ADJ
ftr-424	251	47	situation	situation	NOUN
ftr-424	251	48	,	,	PUNCT
ftr-424	251	49	and	and	CCONJ
ftr-424	251	50	the	the	DET
ftr-424	251	51	interaction	interaction	NOUN
ftr-424	251	52	of	of	ADP
ftr-424	251	53	those	those	DET
ftr-424	251	54	factors	factor	NOUN
ftr-424	251	55	with	with	ADP
ftr-424	251	56	the	the	DET
ftr-424	251	57	amt	amt	PROPN
ftr-424	251	58	.	.	PUNCT
ftr-424	252	1	recent	recent	ADJ
ftr-424	252	2	changes	change	NOUN
ftr-424	252	3	in	in	ADP
ftr-424	252	4	the	the	DET
ftr-424	252	5	tax	tax	NOUN
ftr-424	252	6	law	law	NOUN
ftr-424	252	7	reflect	reflect	VERB
ftr-424	252	8	an	an	DET
ftr-424	252	9	apparently	apparently	ADV
ftr-424	252	10	growing	grow	VERB
ftr-424	252	11	trend	trend	NOUN
ftr-424	252	12	towards	towards	ADP
ftr-424	252	13	non	non	NOUN
ftr-424	252	14	-	-	NOUN
ftr-424	252	15	taxation	taxation	NOUN
ftr-424	252	16	of	of	ADP
ftr-424	252	17	investment	investment	NOUN
ftr-424	252	18	earnings	earning	NOUN
ftr-424	252	19	and	and	CCONJ
ftr-424	252	20	the	the	DET
ftr-424	252	21	closing	closing	NOUN
ftr-424	252	22	of	of	ADP
ftr-424	252	23	the	the	DET
ftr-424	252	24	tax	tax	NOUN
ftr-424	252	25	liability	liability	NOUN
ftr-424	252	26	gap	gap	NOUN
ftr-424	252	27	between	between	ADP
ftr-424	252	28	ordinary	ordinary	ADJ
ftr-424	252	29	taxpayers	taxpayer	NOUN
ftr-424	252	30	and	and	CCONJ
ftr-424	252	31	those	those	PRON
ftr-424	252	32	at	at	ADP
ftr-424	252	33	the	the	DET
ftr-424	252	34	highest	high	ADJ
ftr-424	252	35	income	income	NOUN
ftr-424	252	36	levels.9	levels.9	NOUN
ftr-424	252	37	one	one	NUM
ftr-424	252	38	cause	cause	NOUN
ftr-424	252	39	of	of	ADP
ftr-424	252	40	this	this	DET
ftr-424	252	41	trend	trend	NOUN
ftr-424	252	42	is	be	AUX
ftr-424	252	43	the	the	DET
ftr-424	252	44	renewed	renew	VERB
ftr-424	252	45	fascination	fascination	NOUN
ftr-424	252	46	with	with	ADP
ftr-424	252	47	consumption	consumption	NOUN
ftr-424	252	48	tax	tax	NOUN
ftr-424	252	49	proposals	proposal	NOUN
ftr-424	252	50	,	,	PUNCT
ftr-424	252	51	usually	usually	ADV
ftr-424	252	52	in	in	ADP
ftr-424	252	53	the	the	DET
ftr-424	252	54	guise	guise	NOUN
ftr-424	252	55	of	of	ADP
ftr-424	252	56	a	a	DET
ftr-424	252	57	flat	flat	ADJ
ftr-424	252	58	,	,	PUNCT
ftr-424	252	59	wage	wage	NOUN
ftr-424	252	60	-	-	PUNCT
ftr-424	252	61	based	base	VERB
ftr-424	252	62	tax	tax	NOUN
ftr-424	252	63	replacing	replace	VERB
ftr-424	252	64	the	the	DET
ftr-424	252	65	graduated	graduate	VERB
ftr-424	252	66	,	,	PUNCT
ftr-424	252	67	wage	wage	NOUN
ftr-424	252	68	-	-	PUNCT
ftr-424	252	69	and	and	CCONJ
ftr-424	252	70	capital	capital	NOUN
ftr-424	252	71	-	-	PUNCT
ftr-424	252	72	based	base	VERB
ftr-424	252	73	income	income	NOUN
ftr-424	252	74	tax	tax	NOUN
ftr-424	252	75	.	.	PUNCT
ftr-424	252	76	'	'	PUNCT
ftr-424	253	1	capitalizing	capitalize	VERB
ftr-424	253	2	on	on	ADP
ftr-424	253	3	ordinary	ordinary	ADJ
ftr-424	253	4	americans	americans	PROPN
ftr-424	253	5	'	'	PART
ftr-424	253	6	desire	desire	NOUN
ftr-424	253	7	for	for	ADP
ftr-424	253	8	simplicity	simplicity	NOUN
ftr-424	253	9	,	,	PUNCT
ftr-424	253	10	lack	lack	NOUN
ftr-424	253	11	of	of	ADP
ftr-424	253	12	understanding	understanding	NOUN
ftr-424	253	13	of	of	ADP
ftr-424	253	14	the	the	DET
ftr-424	253	15	ultimate	ultimate	ADJ
ftr-424	253	16	redistributive	redistributive	ADJ
ftr-424	253	17	effects	effect	NOUN
ftr-424	253	18	of	of	ADP
ftr-424	253	19	various	various	ADJ
ftr-424	253	20	provisions,4	provisions,4	NOUN
ftr-424	253	21	'	'	PART
ftr-424	253	22	39	39	NUM
ftr-424	253	23	.	.	PUNCT
ftr-424	254	1	internal	internal	ADJ
ftr-424	254	2	revenue	revenue	NOUN
ftr-424	254	3	service	service	NOUN
ftr-424	254	4	,	,	PUNCT
ftr-424	254	5	strategic	strategic	ADJ
ftr-424	254	6	plan	plan	NOUN
ftr-424	254	7	2005	2005	NUM
ftr-424	254	8	-	-	SYM
ftr-424	254	9	2009	2009	NUM
ftr-424	254	10	,	,	PUNCT
ftr-424	254	11	18	18	NUM
ftr-424	254	12	(	(	PUNCT
ftr-424	254	13	july	july	PROPN
ftr-424	254	14	2004	2004	NUM
ftr-424	254	15	)	)	PUNCT
ftr-424	254	16	,	,	PUNCT
ftr-424	254	17	at	at	ADP
ftr-424	254	18	http://www.irs.gov/pub/irs-utl/strategicplan_05-09.pdf	http://www.irs.gov/pub/irs-utl/strategicplan_05-09.pdf	PROPN
ftr-424	254	19	(	(	PUNCT
ftr-424	254	20	last	last	ADJ
ftr-424	254	21	visited	visit	VERB
ftr-424	254	22	july	july	PROPN
ftr-424	254	23	24	24	NUM
ftr-424	254	24	,	,	PUNCT
ftr-424	254	25	2004	2004	NUM
ftr-424	254	26	)	)	PUNCT
ftr-424	254	27	(	(	PUNCT
ftr-424	254	28	indicating	indicate	VERB
ftr-424	254	29	that	that	SCONJ
ftr-424	254	30	about	about	ADV
ftr-424	254	31	one	one	NUM
ftr-424	254	32	-	-	PUNCT
ftr-424	254	33	third	third	NOUN
ftr-424	254	34	of	of	ADP
ftr-424	254	35	the	the	DET
ftr-424	254	36	approximately	approximately	ADV
ftr-424	254	37	$	$	SYM
ftr-424	254	38	300	300	NUM
ftr-424	254	39	billion	billion	NUM
ftr-424	254	40	"	"	PUNCT
ftr-424	254	41	tax	tax	NOUN
ftr-424	254	42	gap	gap	NOUN
ftr-424	254	43	"	"	PUNCT
ftr-424	254	44	is	be	AUX
ftr-424	254	45	due	due	ADJ
ftr-424	254	46	to	to	ADP
ftr-424	254	47	high	high	ADJ
ftr-424	254	48	-	-	PUNCT
ftr-424	254	49	income	income	NOUN
ftr-424	254	50	individuals	individual	NOUN
ftr-424	254	51	)	)	PUNCT
ftr-424	254	52	.	.	PUNCT
ftr-424	255	1	40	40	NUM
ftr-424	255	2	.	.	PUNCT
ftr-424	256	1	a	a	DET
ftr-424	256	2	thorough	thorough	ADJ
ftr-424	256	3	review	review	NOUN
ftr-424	256	4	of	of	ADP
ftr-424	256	5	consumption	consumption	NOUN
ftr-424	256	6	tax	tax	NOUN
ftr-424	256	7	proposals	proposal	NOUN
ftr-424	256	8	is	be	AUX
ftr-424	256	9	well	well	ADV
ftr-424	256	10	beyond	beyond	ADP
ftr-424	256	11	the	the	DET
ftr-424	256	12	scope	scope	NOUN
ftr-424	256	13	of	of	ADP
ftr-424	256	14	this	this	DET
ftr-424	256	15	article	article	NOUN
ftr-424	256	16	:	:	PUNCT
ftr-424	256	17	the	the	DET
ftr-424	256	18	various	various	ADJ
ftr-424	256	19	theories	theory	NOUN
ftr-424	256	20	have	have	AUX
ftr-424	256	21	been	be	AUX
ftr-424	256	22	thoroughly	thoroughly	ADV
ftr-424	256	23	vetted	vet	VERB
ftr-424	256	24	in	in	ADP
ftr-424	256	25	a	a	DET
ftr-424	256	26	range	range	NOUN
ftr-424	256	27	of	of	ADP
ftr-424	256	28	commentary	commentary	NOUN
ftr-424	256	29	.	.	PUNCT
ftr-424	257	1	see	see	VERB
ftr-424	257	2	,	,	PUNCT
ftr-424	257	3	e.g.	e.g.	ADV
ftr-424	257	4	,	,	PUNCT
ftr-424	257	5	robin	robin	PROPN
ftr-424	257	6	cooper	cooper	PROPN
ftr-424	257	7	feldman	feldman	PROPN
ftr-424	257	8	,	,	PUNCT
ftr-424	257	9	consumption	consumption	NOUN
ftr-424	257	10	taxes	taxis	NOUN
ftr-424	257	11	and	and	CCONJ
ftr-424	257	12	the	the	DET
ftr-424	257	13	theory	theory	NOUN
ftr-424	257	14	of	of	ADP
ftr-424	257	15	general	general	ADJ
ftr-424	257	16	and	and	CCONJ
ftr-424	257	17	individual	individual	ADJ
ftr-424	257	18	taxation	taxation	NOUN
ftr-424	257	19	,	,	PUNCT
ftr-424	257	20	21	21	NUM
ftr-424	257	21	va	va	NOUN
ftr-424	257	22	.	.	PUNCT
ftr-424	258	1	tax	tax	PROPN
ftr-424	258	2	rev	rev	PROPN
ftr-424	258	3	.	.	PROPN
ftr-424	258	4	293	293	NUM
ftr-424	258	5	,	,	PUNCT
ftr-424	258	6	296	296	NUM
ftr-424	258	7	&	&	CCONJ
ftr-424	258	8	nn.l-2	nn.l-2	PROPN
ftr-424	258	9	(	(	PUNCT
ftr-424	258	10	2002	2002	NUM
ftr-424	258	11	)	)	PUNCT
ftr-424	259	1	[	[	X
ftr-424	259	2	hereinafter	hereinafter	NOUN
ftr-424	259	3	,	,	PUNCT
ftr-424	259	4	consumption	consumption	NOUN
ftr-424	259	5	taxes	taxis	NOUN
ftr-424	259	6	]	]	PUNCT
ftr-424	259	7	(	(	PUNCT
ftr-424	259	8	noting	note	VERB
ftr-424	259	9	the	the	DET
ftr-424	259	10	considerable	considerable	ADJ
ftr-424	259	11	attention	attention	NOUN
ftr-424	259	12	currently	currently	ADV
ftr-424	259	13	being	be	AUX
ftr-424	259	14	given	give	VERB
ftr-424	259	15	to	to	ADP
ftr-424	259	16	flat	flat	ADJ
ftr-424	259	17	tax	tax	NOUN
ftr-424	259	18	proposals	proposal	NOUN
ftr-424	259	19	and	and	CCONJ
ftr-424	259	20	referencing	reference	VERB
ftr-424	259	21	in	in	ADP
ftr-424	259	22	the	the	DET
ftr-424	259	23	notes	note	NOUN
ftr-424	259	24	several	several	ADJ
ftr-424	259	25	of	of	ADP
ftr-424	259	26	the	the	DET
ftr-424	259	27	key	key	ADJ
ftr-424	259	28	proposals	proposal	NOUN
ftr-424	259	29	and	and	CCONJ
ftr-424	259	30	commentary	commentary	NOUN
ftr-424	259	31	)	)	PUNCT
ftr-424	259	32	;	;	PUNCT
ftr-424	259	33	avi	avi	NOUN
ftr-424	259	34	-	-	PUNCT
ftr-424	259	35	yonah	yonah	ADJ
ftr-424	259	36	,	,	PUNCT
ftr-424	259	37	supra	supra	PROPN
ftr-424	259	38	note	note	NOUN
ftr-424	259	39	33	33	NUM
ftr-424	259	40	,	,	PUNCT
ftr-424	259	41	at	at	ADP
ftr-424	259	42	1652	1652	NUM
ftr-424	259	43	-	-	SYM
ftr-424	259	44	53	53	NUM
ftr-424	259	45	,	,	PUNCT
ftr-424	259	46	1660	1660	NUM
ftr-424	259	47	-	-	SYM
ftr-424	259	48	61	61	NUM
ftr-424	259	49	(	(	PUNCT
ftr-424	259	50	providing	provide	VERB
ftr-424	259	51	a	a	DET
ftr-424	259	52	brief	brief	ADJ
ftr-424	259	53	discussion	discussion	NOUN
ftr-424	259	54	of	of	ADP
ftr-424	259	55	various	various	ADJ
ftr-424	259	56	consumption	consumption	NOUN
ftr-424	259	57	tax	tax	NOUN
ftr-424	259	58	proposals	proposal	NOUN
ftr-424	259	59	,	,	PUNCT
ftr-424	259	60	including	include	VERB
ftr-424	259	61	prepaid	prepaid	ADJ
ftr-424	259	62	and	and	CCONJ
ftr-424	259	63	postpaid	postpaid	NOUN
ftr-424	259	64	(	(	PUNCT
ftr-424	259	65	cash	cash	NOUN
ftr-424	259	66	flow	flow	NOUN
ftr-424	259	67	)	)	PUNCT
ftr-424	259	68	consumption	consumption	NOUN
ftr-424	259	69	taxes	taxis	NOUN
ftr-424	259	70	)	)	PUNCT
ftr-424	259	71	.	.	PUNCT
ftr-424	260	1	the	the	DET
ftr-424	260	2	recent	recent	ADJ
ftr-424	260	3	interest	interest	NOUN
ftr-424	260	4	in	in	ADP
ftr-424	260	5	consumption	consumption	NOUN
ftr-424	260	6	taxes	taxis	NOUN
ftr-424	260	7	stems	stem	VERB
ftr-424	260	8	most	most	ADV
ftr-424	260	9	directly	directly	ADV
ftr-424	260	10	from	from	ADP
ftr-424	260	11	books	book	NOUN
ftr-424	260	12	by	by	ADP
ftr-424	260	13	robert	robert	PROPN
ftr-424	260	14	hall	hall	PROPN
ftr-424	260	15	and	and	CCONJ
ftr-424	260	16	alvin	alvin	PROPN
ftr-424	260	17	rabushka	rabushka	PROPN
ftr-424	260	18	that	that	PRON
ftr-424	260	19	familiarized	familiarize	VERB
ftr-424	260	20	a	a	DET
ftr-424	260	21	broader	broad	ADJ
ftr-424	260	22	public	public	NOUN
ftr-424	260	23	with	with	ADP
ftr-424	260	24	the	the	DET
ftr-424	260	25	basic	basic	ADJ
ftr-424	260	26	concepts	concept	NOUN
ftr-424	260	27	.	.	PUNCT
ftr-424	261	1	robert	robert	PROPN
ftr-424	261	2	e.	e.	PROPN
ftr-424	261	3	hall	hall	PROPN
ftr-424	261	4	&	&	CCONJ
ftr-424	261	5	alvin	alvin	PROPN
ftr-424	261	6	rabushka	rabushka	PROPN
ftr-424	261	7	,	,	PUNCT
ftr-424	261	8	low	low	ADJ
ftr-424	261	9	tax	tax	NOUN
ftr-424	261	10	,	,	PUNCT
ftr-424	261	11	simple	simple	ADJ
ftr-424	261	12	tax	tax	NOUN
ftr-424	261	13	,	,	PUNCT
ftr-424	261	14	flat	flat	ADJ
ftr-424	261	15	tax	tax	NOUN
ftr-424	261	16	(	(	PUNCT
ftr-424	261	17	1983	1983	NUM
ftr-424	261	18	)	)	PUNCT
ftr-424	261	19	;	;	PUNCT
ftr-424	261	20	robert	robert	PROPN
ftr-424	261	21	e.	e.	PROPN
ftr-424	261	22	hall	hall	PROPN
ftr-424	261	23	&	&	CCONJ
ftr-424	261	24	alvin	alvin	PROPN
ftr-424	261	25	rabushka	rabushka	PROPN
ftr-424	261	26	,	,	PUNCT
ftr-424	261	27	the	the	DET
ftr-424	261	28	flat	flat	ADJ
ftr-424	261	29	tax	tax	NOUN
ftr-424	261	30	(	(	PUNCT
ftr-424	261	31	2d	2d	NUM
ftr-424	261	32	ed	ed	NOUN
ftr-424	261	33	.	.	PROPN
ftr-424	261	34	1995	1995	NUM
ftr-424	261	35	)	)	PUNCT
ftr-424	261	36	(	(	PUNCT
ftr-424	261	37	introducing	introduce	VERB
ftr-424	261	38	the	the	DET
ftr-424	261	39	contemporary	contemporary	ADJ
ftr-424	261	40	flat	flat	ADJ
ftr-424	261	41	tax	tax	NOUN
ftr-424	261	42	proposal	proposal	NOUN
ftr-424	261	43	)	)	PUNCT
ftr-424	261	44	.	.	PUNCT
ftr-424	262	1	41	41	NUM
ftr-424	262	2	.	.	PUNCT
ftr-424	263	1	see	see	VERB
ftr-424	263	2	baron	baron	NOUN
ftr-424	263	3	&	&	CCONJ
ftr-424	263	4	mccaffery	mccaffery	NOUN
ftr-424	263	5	,	,	PUNCT
ftr-424	263	6	infra	infra	NOUN
ftr-424	263	7	note	note	VERB
ftr-424	263	8	254	254	NUM
ftr-424	263	9	(	(	PUNCT
ftr-424	263	10	showing	show	VERB
ftr-424	263	11	that	that	SCONJ
ftr-424	263	12	a	a	DET
ftr-424	263	13	range	range	NOUN
ftr-424	263	14	of	of	ADP
ftr-424	263	15	heuristics	heuristic	NOUN
ftr-424	263	16	and	and	CCONJ
ftr-424	263	17	biases	bias	NOUN
ftr-424	263	18	interferes	interfere	VERB
ftr-424	263	19	with	with	ADP
ftr-424	263	20	people	people	NOUN
ftr-424	263	21	's	's	PART
ftr-424	263	22	understanding	understanding	NOUN
ftr-424	263	23	and	and	CCONJ
ftr-424	263	24	support	support	NOUN
ftr-424	263	25	of	of	ADP
ftr-424	263	26	redistribution	redistribution	NOUN
ftr-424	263	27	,	,	PUNCT
ftr-424	263	28	and	and	CCONJ
ftr-424	263	29	that	that	SCONJ
ftr-424	263	30	people	people	NOUN
ftr-424	263	31	do	do	AUX
ftr-424	263	32	not	not	PART
ftr-424	263	33	generally	generally	ADV
ftr-424	263	34	understand	understand	VERB
ftr-424	263	35	the	the	DET
ftr-424	263	36	reduction	reduction	NOUN
ftr-424	263	37	in	in	ADP
ftr-424	263	38	progressivity	progressivity	NOUN
ftr-424	263	39	that	that	PRON
ftr-424	263	40	results	result	VERB
ftr-424	263	41	from	from	ADP
ftr-424	263	42	tax	tax	NOUN
ftr-424	263	43	expenditures	expenditure	NOUN
ftr-424	263	44	and	and	CCONJ
ftr-424	263	45	cuts	cut	NOUN
ftr-424	263	46	in	in	ADP
ftr-424	263	47	government	government	NOUN
ftr-424	263	48	services	service	NOUN
ftr-424	263	49	)	)	PUNCT
ftr-424	263	50	.	.	PUNCT
ftr-424	264	1	this	this	DET
ftr-424	264	2	lack	lack	NOUN
ftr-424	264	3	of	of	ADP
ftr-424	264	4	understanding	understanding	NOUN
ftr-424	264	5	underscores	underscore	VERB
ftr-424	264	6	the	the	DET
ftr-424	264	7	importance	importance	NOUN
ftr-424	264	8	of	of	ADP
ftr-424	264	9	government	government	NOUN
ftr-424	264	10	dissemination	dissemination	NOUN
ftr-424	264	11	of	of	ADP
ftr-424	264	12	information	information	NOUN
ftr-424	264	13	about	about	ADP
ftr-424	264	14	distributional	distributional	ADJ
ftr-424	264	15	effects	effect	NOUN
ftr-424	264	16	highlighted	highlight	VERB
ftr-424	264	17	in	in	ADP
ftr-424	264	18	part	part	PROPN
ftr-424	264	19	ii	ii	PROPN
ftr-424	264	20	.	.	PUNCT
ftr-424	265	1	perhaps	perhaps	ADV
ftr-424	265	2	not	not	PART
ftr-424	265	3	surprisingly	surprisingly	ADV
ftr-424	265	4	,	,	PUNCT
ftr-424	265	5	various	various	ADJ
ftr-424	265	6	consumption	consumption	NOUN
ftr-424	265	7	tax	tax	NOUN
ftr-424	265	8	supporters	supporter	NOUN
ftr-424	265	9	advocate	advocate	VERB
ftr-424	265	10	elimination	elimination	NOUN
ftr-424	265	11	of	of	ADP
ftr-424	265	12	distributional	distributional	ADJ
ftr-424	265	13	tables	table	NOUN
ftr-424	265	14	.	.	PUNCT
ftr-424	266	1	see	see	VERB
ftr-424	266	2	,	,	PUNCT
ftr-424	266	3	e.g.	e.g.	ADV
ftr-424	266	4	,	,	PUNCT
ftr-424	266	5	joseph	joseph	PROPN
ftr-424	266	6	j.	j.	PROPN
ftr-424	266	7	thomdike	thomdike	PROPN
ftr-424	266	8	,	,	PUNCT
ftr-424	266	9	tax	tax	NOUN
ftr-424	266	10	analysts	analyst	NOUN
ftr-424	266	11	exclusive	exclusive	ADJ
ftr-424	266	12	conversations	conversation	NOUN
ftr-424	266	13	:	:	PUNCT
ftr-424	266	14	daniel	daniel	PROPN
ftr-424	266	15	j.	j.	PROPN
ftr-424	266	16	mitchell	mitchell	PROPN
ftr-424	266	17	,	,	PUNCT
ftr-424	266	18	103	103	NUM
ftr-424	266	19	tax	tax	NOUN
ftr-424	266	20	notes	note	NOUN
ftr-424	266	21	416,419	416,419	NUM
ftr-424	266	22	(	(	PUNCT
ftr-424	266	23	apr	apr	PROPN
ftr-424	266	24	.	.	PROPN
ftr-424	266	25	26	26	NUM
ftr-424	266	26	,	,	PUNCT
ftr-424	266	27	2004	2004	NUM
ftr-424	266	28	)	)	PUNCT
ftr-424	266	29	(	(	PUNCT
ftr-424	266	30	advocating	advocate	VERB
ftr-424	266	31	elimination	elimination	NOUN
ftr-424	266	32	of	of	ADP
ftr-424	266	33	distributional	distributional	ADJ
ftr-424	266	34	tables	table	NOUN
ftr-424	266	35	from	from	ADP
ftr-424	266	36	congressional	congressional	ADJ
ftr-424	266	37	studies	study	NOUN
ftr-424	266	38	of	of	ADP
ftr-424	266	39	tax	tax	NOUN
ftr-424	266	40	changes	change	NOUN
ftr-424	266	41	or	or	CCONJ
ftr-424	266	42	reflection	reflection	NOUN
ftr-424	266	43	only	only	ADV
ftr-424	266	44	of	of	ADP
ftr-424	266	45	lifetime	lifetime	NOUN
ftr-424	266	46	consumption	consumption	NOUN
ftr-424	266	47	and	and	CCONJ
ftr-424	266	48	not	not	PART
ftr-424	266	49	income	income	NOUN
ftr-424	266	50	,	,	PUNCT
ftr-424	266	51	in	in	ADP
ftr-424	266	52	accord	accord	NOUN
ftr-424	266	53	with	with	ADP
ftr-424	266	54	the	the	DET
ftr-424	266	55	heritage	heritage	NOUN
ftr-424	266	56	foundation	foundation	NOUN
ftr-424	266	57	's	's	PART
ftr-424	266	58	position	position	NOUN
ftr-424	266	59	in	in	ADP
ftr-424	266	60	support	support	NOUN
ftr-424	266	61	of	of	ADP
ftr-424	266	62	a	a	DET
ftr-424	266	63	flat	flat	ADJ
ftr-424	266	64	consumption	consumption	NOUN
ftr-424	266	65	tax	tax	NOUN
ftr-424	266	66	)	)	PUNCT
ftr-424	266	67	;	;	PUNCT
ftr-424	266	68	jason	jason	PROPN
ftr-424	266	69	j.	j.	PROPN
ftr-424	266	70	fichtner	fichtner	PROPN
ftr-424	266	71	,	,	PUNCT
ftr-424	266	72	20041	20041	NUM
ftr-424	266	73	florida	florida	PROPN
ftr-424	266	74	tax	tax	NOUN
ftr-424	266	75	review	review	NOUN
ftr-424	266	76	and	and	CCONJ
ftr-424	266	77	frustrations	frustration	NOUN
ftr-424	266	78	with	with	ADP
ftr-424	266	79	a	a	DET
ftr-424	266	80	federal	federal	ADJ
ftr-424	266	81	income	income	NOUN
ftr-424	266	82	tax	tax	NOUN
ftr-424	266	83	system	system	NOUN
ftr-424	266	84	that	that	PRON
ftr-424	266	85	is	be	AUX
ftr-424	266	86	often	often	ADV
ftr-424	266	87	characterized	characterize	VERB
ftr-424	266	88	as	as	ADP
ftr-424	266	89	"	"	PUNCT
ftr-424	266	90	too	too	ADV
ftr-424	266	91	complex	complex	ADJ
ftr-424	266	92	,	,	PUNCT
ftr-424	266	93	too	too	ADV
ftr-424	266	94	easily	easily	ADV
ftr-424	266	95	evaded	evade	VERB
ftr-424	266	96	by	by	ADP
ftr-424	266	97	the	the	DET
ftr-424	266	98	wealthy	wealthy	ADJ
ftr-424	266	99	,	,	PUNCT
ftr-424	266	100	and	and	CCONJ
ftr-424	266	101	too	too	ADV
ftr-424	266	102	likely	likely	ADJ
ftr-424	266	103	to	to	PART
ftr-424	266	104	distribute	distribute	VERB
ftr-424	266	105	the	the	DET
ftr-424	266	106	burdens	burden	NOUN
ftr-424	266	107	of	of	ADP
ftr-424	266	108	taxation	taxation	NOUN
ftr-424	266	109	to	to	ADP
ftr-424	266	110	the	the	DET
ftr-424	266	111	people	people	NOUN
ftr-424	266	112	least	least	ADV
ftr-424	266	113	able	able	ADJ
ftr-424	266	114	to	to	PART
ftr-424	266	115	bear	bear	VERB
ftr-424	266	116	it	it	PRON
ftr-424	266	117	,	,	PUNCT
ftr-424	266	118	"	"	PUNCT
ftr-424	266	119	'	'	PUNCT
ftr-424	266	120	4	4	NUM
ftr-424	266	121	proposals	proposal	NOUN
ftr-424	266	122	for	for	ADP
ftr-424	266	123	a	a	DET
ftr-424	266	124	flat	flat	ADJ
ftr-424	266	125	consumption	consumption	NOUN
ftr-424	266	126	tax	tax	NOUN
ftr-424	266	127	have	have	AUX
ftr-424	266	128	enjoyed	enjoy	VERB
ftr-424	266	129	varying	vary	VERB
ftr-424	266	130	support	support	NOUN
ftr-424	266	131	for	for	ADP
ftr-424	266	132	the	the	DET
ftr-424	266	133	past	past	ADJ
ftr-424	266	134	thirty	thirty	NUM
ftr-424	266	135	years.43	years.43	NOUN
ftr-424	266	136	up	up	ADP
ftr-424	266	137	until	until	ADP
ftr-424	266	138	recently	recently	ADV
ftr-424	266	139	,	,	PUNCT
ftr-424	266	140	however	however	ADV
ftr-424	266	141	,	,	PUNCT
ftr-424	266	142	proposals	proposal	NOUN
ftr-424	266	143	phrased	phrase	VERB
ftr-424	266	144	in	in	ADP
ftr-424	266	145	terms	term	NOUN
ftr-424	266	146	of	of	ADP
ftr-424	266	147	eliminating	eliminate	VERB
ftr-424	266	148	the	the	DET
ftr-424	266	149	income	income	NOUN
ftr-424	266	150	tax	tax	NOUN
ftr-424	266	151	system	system	NOUN
ftr-424	266	152	as	as	SCONJ
ftr-424	266	153	we	we	PRON
ftr-424	266	154	know	know	VERB
ftr-424	266	155	it	it	PRON
ftr-424	266	156	have	have	AUX
ftr-424	266	157	not	not	PART
ftr-424	266	158	fared	fare	VERB
ftr-424	266	159	well	well	ADV
ftr-424	266	160	with	with	ADP
ftr-424	266	161	the	the	DET
ftr-424	266	162	american	american	ADJ
ftr-424	266	163	public	public	NOUN
ftr-424	266	164	or	or	CCONJ
ftr-424	266	165	with	with	ADP
ftr-424	266	166	congress	congress	PROPN
ftr-424	266	167	.	.	PUNCT
ftr-424	266	168	"	"	PUNCT
ftr-424	267	1	a	a	DET
ftr-424	267	2	comparison	comparison	NOUN
ftr-424	267	3	of	of	ADP
ftr-424	267	4	tax	tax	NOUN
ftr-424	267	5	distribution	distribution	NOUN
ftr-424	267	6	tables	table	NOUN
ftr-424	267	7	:	:	PUNCT
ftr-424	267	8	how	how	SCONJ
ftr-424	267	9	missing	missing	ADJ
ftr-424	267	10	or	or	CCONJ
ftr-424	267	11	incomplete	incomplete	ADJ
ftr-424	267	12	information	information	NOUN
ftr-424	267	13	distorts	distort	VERB
ftr-424	267	14	perspectives	perspective	NOUN
ftr-424	267	15	(	(	PUNCT
ftr-424	267	16	joint	joint	ADJ
ftr-424	267	17	econ	econ	NOUN
ftr-424	267	18	.	.	PUNCT
ftr-424	268	1	comm	comm	NOUN
ftr-424	268	2	.	.	PUNCT
ftr-424	268	3	,	,	PUNCT
ftr-424	268	4	dec	dec	PROPN
ftr-424	268	5	.	.	PROPN
ftr-424	268	6	2003	2003	NUM
ftr-424	268	7	)	)	PUNCT
ftr-424	268	8	,	,	PUNCT
ftr-424	268	9	at	at	ADP
ftr-424	268	10	http://www.house.gov/jec/tax/12-19-03.pdf	http://www.house.gov/jec/tax/12-19-03.pdf	PROPN
ftr-424	268	11	(	(	PUNCT
ftr-424	268	12	arguing	argue	VERB
ftr-424	268	13	on	on	ADP
ftr-424	268	14	behalf	behalf	NOUN
ftr-424	268	15	of	of	ADP
ftr-424	268	16	flat	flat	ADJ
ftr-424	268	17	tax	tax	NOUN
ftr-424	268	18	supporter	supporter	NOUN
ftr-424	268	19	jim	jim	PROPN
ftr-424	268	20	saxton	saxton	PROPN
ftr-424	268	21	that	that	SCONJ
ftr-424	268	22	many	many	ADJ
ftr-424	268	23	tax	tax	NOUN
ftr-424	268	24	distribution	distribution	NOUN
ftr-424	268	25	tables	table	NOUN
ftr-424	268	26	are	be	AUX
ftr-424	268	27	"	"	PUNCT
ftr-424	268	28	incomplete	incomplete	ADJ
ftr-424	268	29	"	"	PUNCT
ftr-424	268	30	and	and	CCONJ
ftr-424	268	31	"	"	PUNCT
ftr-424	268	32	misleading	misleading	ADJ
ftr-424	268	33	"	"	PUNCT
ftr-424	268	34	and	and	CCONJ
ftr-424	268	35	may	may	AUX
ftr-424	268	36	"	"	PUNCT
ftr-424	268	37	unduly	unduly	ADV
ftr-424	268	38	influence	influence	NOUN
ftr-424	268	39	"	"	PUNCT
ftr-424	268	40	tax	tax	NOUN
ftr-424	268	41	policy	policy	NOUN
ftr-424	268	42	makers	maker	NOUN
ftr-424	268	43	and	and	CCONJ
ftr-424	268	44	attacking	attack	VERB
ftr-424	268	45	in	in	ADP
ftr-424	268	46	particular	particular	ADJ
ftr-424	268	47	distributional	distributional	ADJ
ftr-424	268	48	tables	table	NOUN
ftr-424	268	49	that	that	PRON
ftr-424	268	50	reveal	reveal	VERB
ftr-424	268	51	non	non	ADJ
ftr-424	268	52	-	-	ADJ
ftr-424	268	53	standard	standard	ADJ
ftr-424	268	54	information	information	NOUN
ftr-424	268	55	about	about	ADP
ftr-424	268	56	tax	tax	NOUN
ftr-424	268	57	cuts	cut	NOUN
ftr-424	268	58	,	,	PUNCT
ftr-424	268	59	such	such	ADJ
ftr-424	268	60	as	as	ADP
ftr-424	268	61	the	the	DET
ftr-424	268	62	impact	impact	NOUN
ftr-424	268	63	on	on	ADP
ftr-424	268	64	economic	economic	ADJ
ftr-424	268	65	family	family	NOUN
ftr-424	268	66	units	unit	NOUN
ftr-424	268	67	or	or	CCONJ
ftr-424	268	68	the	the	DET
ftr-424	268	69	impact	impact	NOUN
ftr-424	268	70	when	when	SCONJ
ftr-424	268	71	imputed	imputed	ADJ
ftr-424	268	72	income	income	NOUN
ftr-424	268	73	from	from	ADP
ftr-424	268	74	housing	housing	NOUN
ftr-424	268	75	is	be	AUX
ftr-424	268	76	taken	take	VERB
ftr-424	268	77	into	into	ADP
ftr-424	268	78	account	account	NOUN
ftr-424	268	79	)	)	PUNCT
ftr-424	268	80	.	.	PUNCT
ftr-424	269	1	42	42	NUM
ftr-424	269	2	.	.	PUNCT
ftr-424	270	1	bank	bank	PROPN
ftr-424	270	2	,	,	PUNCT
ftr-424	270	3	supra	supra	PROPN
ftr-424	270	4	note	note	PROPN
ftr-424	270	5	34	34	NUM
ftr-424	270	6	,	,	PUNCT
ftr-424	270	7	at	at	ADP
ftr-424	270	8	2238	2238	NUM
ftr-424	270	9	.	.	PUNCT
ftr-424	271	1	43	43	NUM
ftr-424	271	2	.	.	PUNCT
ftr-424	272	1	see	see	VERB
ftr-424	272	2	,	,	PUNCT
ftr-424	272	3	e.g.	e.g.	ADV
ftr-424	272	4	,	,	PUNCT
ftr-424	272	5	hall	hall	PROPN
ftr-424	272	6	&	&	CCONJ
ftr-424	272	7	babushka	babushka	PROPN
ftr-424	272	8	,	,	PUNCT
ftr-424	272	9	supra	supra	PROPN
ftr-424	272	10	note	note	NOUN
ftr-424	272	11	40	40	NUM
ftr-424	272	12	(	(	PUNCT
ftr-424	272	13	proposing	propose	VERB
ftr-424	272	14	a	a	DET
ftr-424	272	15	flat	flat	ADJ
ftr-424	272	16	tax	tax	NOUN
ftr-424	272	17	that	that	PRON
ftr-424	272	18	is	be	AUX
ftr-424	272	19	a	a	DET
ftr-424	272	20	variant	variant	NOUN
ftr-424	272	21	of	of	ADP
ftr-424	272	22	a	a	DET
ftr-424	272	23	value	value	NOUN
ftr-424	272	24	-	-	PUNCT
ftr-424	272	25	added	add	VERB
ftr-424	272	26	tax	tax	NOUN
ftr-424	272	27	)	)	PUNCT
ftr-424	272	28	;	;	PUNCT
ftr-424	273	1	daniell	daniell	PROPN
ftr-424	273	2	j.	j.	PROPN
ftr-424	273	3	mitchell	mitchell	PROPN
ftr-424	273	4	,	,	PUNCT
ftr-424	273	5	heritage	heritage	NOUN
ftr-424	273	6	foundation	foundation	NOUN
ftr-424	273	7	,	,	PUNCT
ftr-424	273	8	flat	flat	ADJ
ftr-424	273	9	tax	tax	NOUN
ftr-424	273	10	or	or	CCONJ
ftr-424	273	11	sales	sale	NOUN
ftr-424	273	12	tax	tax	NOUN
ftr-424	273	13	?	?	PUNCT
ftr-424	274	1	a	a	DET
ftr-424	274	2	win	win	NOUN
ftr-424	274	3	-	-	PUNCT
ftr-424	274	4	win	win	NOUN
ftr-424	274	5	choice	choice	NOUN
ftr-424	274	6	for	for	ADP
ftr-424	274	7	america	america	PROPN
ftr-424	274	8	,	,	PUNCT
ftr-424	274	9	the	the	DET
ftr-424	274	10	heritage	heritage	NOUN
ftr-424	274	11	foundation	foundation	NOUN
ftr-424	274	12	backgrounder	backgrounder	PROPN
ftr-424	274	13	no	no	INTJ
ftr-424	274	14	.	.	PROPN
ftr-424	274	15	1134	1134	NUM
ftr-424	274	16	,	,	PUNCT
ftr-424	274	17	at	at	ADP
ftr-424	274	18	1	1	NUM
ftr-424	274	19	(	(	PUNCT
ftr-424	274	20	aug	aug	PROPN
ftr-424	274	21	.	.	PROPN
ftr-424	274	22	14	14	NUM
ftr-424	274	23	,	,	PUNCT
ftr-424	274	24	1997	1997	NUM
ftr-424	274	25	)	)	PUNCT
ftr-424	274	26	(	(	PUNCT
ftr-424	274	27	advocating	advocate	VERB
ftr-424	274	28	replacement	replacement	NOUN
ftr-424	274	29	of	of	ADP
ftr-424	274	30	the	the	DET
ftr-424	274	31	income	income	NOUN
ftr-424	274	32	tax	tax	NOUN
ftr-424	274	33	with	with	ADP
ftr-424	274	34	either	either	CCONJ
ftr-424	274	35	a	a	DET
ftr-424	274	36	flat	flat	ADJ
ftr-424	274	37	tax	tax	NOUN
ftr-424	274	38	or	or	CCONJ
ftr-424	274	39	a	a	DET
ftr-424	274	40	national	national	ADJ
ftr-424	274	41	retail	retail	ADJ
ftr-424	274	42	sales	sale	NOUN
ftr-424	274	43	tax	tax	NOUN
ftr-424	274	44	because	because	SCONJ
ftr-424	274	45	the	the	DET
ftr-424	274	46	income	income	NOUN
ftr-424	274	47	tax	tax	NOUN
ftr-424	274	48	system	system	NOUN
ftr-424	274	49	"	"	PUNCT
ftr-424	274	50	not	not	PART
ftr-424	274	51	only	only	ADV
ftr-424	274	52	penalizes	penalize	VERB
ftr-424	274	53	productive	productive	ADJ
ftr-424	274	54	behavior	behavior	NOUN
ftr-424	274	55	,	,	PUNCT
ftr-424	274	56	but	but	CCONJ
ftr-424	274	57	also	also	ADV
ftr-424	274	58	violates	violate	VERB
ftr-424	274	59	the	the	DET
ftr-424	274	60	fundamental	fundamental	ADJ
ftr-424	274	61	constitutional	constitutional	ADJ
ftr-424	274	62	principle	principle	NOUN
ftr-424	274	63	of	of	ADP
ftr-424	274	64	equal	equal	ADJ
ftr-424	274	65	treatment	treatment	NOUN
ftr-424	274	66	under	under	ADP
ftr-424	274	67	the	the	DET
ftr-424	274	68	law	law	NOUN
ftr-424	274	69	"	"	PUNCT
ftr-424	274	70	)	)	PUNCT
ftr-424	274	71	,	,	PUNCT
ftr-424	274	72	at	at	ADP
ftr-424	274	73	http://www.heritage.org/research/taxes/bgl134.cfn	http://www.heritage.org/research/taxes/bgl134.cfn	PROPN
ftr-424	274	74	;	;	PUNCT
ftr-424	274	75	william	william	PROPN
ftr-424	274	76	d.	d.	PROPN
ftr-424	274	77	andrews	andrews	PROPN
ftr-424	274	78	,	,	PUNCT
ftr-424	274	79	a	a	DET
ftr-424	274	80	consumption	consumption	NOUN
ftr-424	274	81	-	-	PUNCT
ftr-424	274	82	type	type	NOUN
ftr-424	274	83	or	or	CCONJ
ftr-424	274	84	cash	cash	NOUN
ftr-424	274	85	flow	flow	NOUN
ftr-424	274	86	personal	personal	ADJ
ftr-424	274	87	income	income	NOUN
ftr-424	274	88	tax	tax	NOUN
ftr-424	274	89	,	,	PUNCT
ftr-424	274	90	87	87	NUM
ftr-424	274	91	harv	harv	NOUN
ftr-424	274	92	.	.	PUNCT
ftr-424	275	1	l.	l.	PROPN
ftr-424	275	2	rev	rev	PROPN
ftr-424	275	3	.	.	PROPN
ftr-424	275	4	1113	1113	NUM
ftr-424	275	5	(	(	PUNCT
ftr-424	275	6	1974	1974	NUM
ftr-424	275	7	)	)	PUNCT
ftr-424	275	8	(	(	PUNCT
ftr-424	275	9	in	in	ADP
ftr-424	275	10	the	the	DET
ftr-424	275	11	seminal	seminal	ADJ
ftr-424	275	12	article	article	NOUN
ftr-424	275	13	in	in	ADP
ftr-424	275	14	the	the	DET
ftr-424	275	15	renewed	renew	VERB
ftr-424	275	16	debate	debate	NOUN
ftr-424	275	17	over	over	ADP
ftr-424	275	18	tax	tax	NOUN
ftr-424	275	19	bases	basis	NOUN
ftr-424	275	20	,	,	PUNCT
ftr-424	275	21	arguing	argue	VERB
ftr-424	275	22	that	that	SCONJ
ftr-424	275	23	a	a	DET
ftr-424	275	24	consumption	consumption	NOUN
ftr-424	275	25	tax	tax	NOUN
ftr-424	275	26	reduces	reduce	VERB
ftr-424	275	27	inequities	inequity	NOUN
ftr-424	275	28	,	,	PUNCT
ftr-424	275	29	distortions	distortion	NOUN
ftr-424	275	30	,	,	PUNCT
ftr-424	275	31	and	and	CCONJ
ftr-424	275	32	complexities	complexity	NOUN
ftr-424	275	33	present	present	ADJ
ftr-424	275	34	in	in	ADP
ftr-424	275	35	the	the	DET
ftr-424	275	36	income	income	NOUN
ftr-424	275	37	tax	tax	NOUN
ftr-424	275	38	system	system	NOUN
ftr-424	275	39	)	)	PUNCT
ftr-424	275	40	.	.	PUNCT
ftr-424	276	1	steve	steve	PROPN
ftr-424	276	2	forbes	forbes	PROPN
ftr-424	276	3	also	also	ADV
ftr-424	276	4	ardently	ardently	ADV
ftr-424	276	5	advocated	advocate	VERB
ftr-424	276	6	a	a	DET
ftr-424	276	7	flat	flat	ADJ
ftr-424	276	8	tax	tax	NOUN
ftr-424	276	9	during	during	ADP
ftr-424	276	10	the	the	DET
ftr-424	276	11	1996	1996	NUM
ftr-424	276	12	presidential	presidential	ADJ
ftr-424	276	13	campaign	campaign	NOUN
ftr-424	276	14	,	,	PUNCT
ftr-424	276	15	with	with	ADP
ftr-424	276	16	the	the	DET
ftr-424	276	17	support	support	NOUN
ftr-424	276	18	of	of	ADP
ftr-424	276	19	house	house	PROPN
ftr-424	276	20	majority	majority	NOUN
ftr-424	276	21	leader	leader	NOUN
ftr-424	276	22	dick	dick	PROPN
ftr-424	276	23	armey	armey	PROPN
ftr-424	276	24	.	.	PUNCT
ftr-424	277	1	lawrence	lawrence	PROPN
ftr-424	277	2	zelenak	zelenak	PROPN
ftr-424	277	3	,	,	PUNCT
ftr-424	277	4	the	the	DET
ftr-424	277	5	selling	selling	NOUN
ftr-424	277	6	of	of	ADP
ftr-424	277	7	the	the	DET
ftr-424	277	8	flat	flat	ADJ
ftr-424	277	9	tax	tax	NOUN
ftr-424	277	10	:	:	PUNCT
ftr-424	277	11	the	the	DET
ftr-424	277	12	dubious	dubious	ADJ
ftr-424	277	13	link	link	NOUN
ftr-424	277	14	between	between	ADP
ftr-424	277	15	rate	rate	NOUN
ftr-424	277	16	and	and	CCONJ
ftr-424	277	17	base	base	NOUN
ftr-424	277	18	,	,	PUNCT
ftr-424	277	19	2	2	NUM
ftr-424	277	20	chap	chap	NOUN
ftr-424	277	21	.	.	PUNCT
ftr-424	278	1	l.	l.	PROPN
ftr-424	278	2	rev	rev	PROPN
ftr-424	278	3	.	.	PROPN
ftr-424	278	4	197	197	NUM
ftr-424	278	5	,	,	PUNCT
ftr-424	278	6	198	198	NUM
ftr-424	278	7	(	(	PUNCT
ftr-424	278	8	1999	1999	NUM
ftr-424	278	9	)	)	PUNCT
ftr-424	278	10	.	.	PUNCT
ftr-424	279	1	at	at	ADP
ftr-424	279	2	the	the	DET
ftr-424	279	3	same	same	ADJ
ftr-424	279	4	time	time	NOUN
ftr-424	279	5	,	,	PUNCT
ftr-424	279	6	bill	bill	PROPN
ftr-424	279	7	archer	archer	PROPN
ftr-424	279	8	,	,	PUNCT
ftr-424	279	9	chair	chair	NOUN
ftr-424	279	10	of	of	ADP
ftr-424	279	11	ways	way	NOUN
ftr-424	279	12	and	and	CCONJ
ftr-424	279	13	means	mean	NOUN
ftr-424	279	14	in	in	ADP
ftr-424	279	15	the	the	DET
ftr-424	279	16	house	house	NOUN
ftr-424	279	17	,	,	PUNCT
ftr-424	279	18	joined	join	VERB
ftr-424	279	19	richard	richard	PROPN
ftr-424	279	20	lugar	lugar	PROPN
ftr-424	279	21	in	in	ADP
ftr-424	279	22	advocating	advocate	VERB
ftr-424	279	23	a	a	DET
ftr-424	279	24	national	national	ADJ
ftr-424	279	25	retail	retail	ADJ
ftr-424	279	26	sales	sale	NOUN
ftr-424	279	27	tax	tax	NOUN
ftr-424	279	28	generally	generally	ADV
ftr-424	279	29	to	to	PART
ftr-424	279	30	replace	replace	VERB
ftr-424	279	31	the	the	DET
ftr-424	279	32	current	current	ADJ
ftr-424	279	33	income	income	NOUN
ftr-424	279	34	tax	tax	NOUN
ftr-424	279	35	system	system	NOUN
ftr-424	279	36	.	.	PUNCT
ftr-424	280	1	americans	americans	PROPN
ftr-424	280	2	typically	typically	ADV
ftr-424	280	3	understand	understand	VERB
ftr-424	280	4	the	the	DET
ftr-424	280	5	reform	reform	NOUN
ftr-424	280	6	proposals	proposal	NOUN
ftr-424	280	7	as	as	ADP
ftr-424	280	8	calling	call	VERB
ftr-424	280	9	for	for	ADP
ftr-424	280	10	a	a	DET
ftr-424	280	11	flat	flat	ADJ
ftr-424	280	12	rate	rate	NOUN
ftr-424	280	13	structure	structure	NOUN
ftr-424	280	14	,	,	PUNCT
ftr-424	280	15	although	although	SCONJ
ftr-424	280	16	most	most	ADJ
ftr-424	280	17	flat	flat	ADJ
ftr-424	280	18	-	-	PUNCT
ftr-424	280	19	taxers	taxer	NOUN
ftr-424	280	20	admit	admit	VERB
ftr-424	280	21	that	that	SCONJ
ftr-424	280	22	there	there	PRON
ftr-424	280	23	will	will	AUX
ftr-424	280	24	need	need	VERB
ftr-424	280	25	to	to	PART
ftr-424	280	26	be	be	AUX
ftr-424	280	27	a	a	DET
ftr-424	280	28	zero	zero	NUM
ftr-424	280	29	bracket	bracket	NOUN
ftr-424	280	30	to	to	PART
ftr-424	280	31	protect	protect	VERB
ftr-424	280	32	the	the	DET
ftr-424	280	33	least	least	ADJ
ftr-424	280	34	fortunate	fortunate	ADJ
ftr-424	280	35	americans	american	NOUN
ftr-424	280	36	from	from	ADP
ftr-424	280	37	bearing	bear	VERB
ftr-424	280	38	an	an	DET
ftr-424	280	39	untenable	untenable	ADJ
ftr-424	280	40	tax	tax	NOUN
ftr-424	280	41	burden	burden	NOUN
ftr-424	280	42	.	.	PUNCT
ftr-424	281	1	these	these	DET
ftr-424	281	2	flat	flat	ADJ
ftr-424	281	3	tax	tax	NOUN
ftr-424	281	4	proposals	proposal	NOUN
ftr-424	281	5	have	have	AUX
ftr-424	281	6	,	,	PUNCT
ftr-424	281	7	however	however	ADV
ftr-424	281	8	,	,	PUNCT
ftr-424	281	9	"	"	PUNCT
ftr-424	281	10	always	always	ADV
ftr-424	281	11	concealed	conceal	VERB
ftr-424	281	12	the	the	DET
ftr-424	281	13	more	more	ADV
ftr-424	281	14	radical	radical	ADJ
ftr-424	281	15	proposal	proposal	NOUN
ftr-424	281	16	to	to	PART
ftr-424	281	17	exempt	exempt	VERB
ftr-424	281	18	savings	saving	NOUN
ftr-424	281	19	and	and	CCONJ
ftr-424	281	20	investment	investment	NOUN
ftr-424	281	21	from	from	ADP
ftr-424	281	22	the	the	DET
ftr-424	281	23	tax	tax	NOUN
ftr-424	281	24	base	base	NOUN
ftr-424	281	25	.	.	PUNCT
ftr-424	281	26	"	"	PUNCT
ftr-424	282	1	bank	bank	PROPN
ftr-424	282	2	,	,	PUNCT
ftr-424	282	3	supra	supra	PROPN
ftr-424	282	4	note	note	PROPN
ftr-424	282	5	34	34	NUM
ftr-424	282	6	,	,	PUNCT
ftr-424	282	7	at	at	ADP
ftr-424	282	8	2238	2238	NUM
ftr-424	282	9	.	.	PUNCT
ftr-424	283	1	under	under	ADP
ftr-424	283	2	the	the	DET
ftr-424	283	3	generally	generally	ADV
ftr-424	283	4	accepted	accept	VERB
ftr-424	283	5	haig	haig	PROPN
ftr-424	283	6	-	-	PUNCT
ftr-424	283	7	simons	simon	NOUN
ftr-424	283	8	definition	definition	NOUN
ftr-424	283	9	,	,	PUNCT
ftr-424	283	10	income	income	NOUN
ftr-424	283	11	is	be	AUX
ftr-424	283	12	the	the	DET
ftr-424	283	13	sum	sum	NOUN
ftr-424	283	14	of	of	ADP
ftr-424	283	15	savings	saving	NOUN
ftr-424	283	16	and	and	CCONJ
ftr-424	283	17	consumption	consumption	NOUN
ftr-424	283	18	.	.	PUNCT
ftr-424	284	1	see	see	VERB
ftr-424	284	2	robert	robert	PROPN
ftr-424	284	3	m.	m.	PROPN
ftr-424	284	4	haig	haig	PROPN
ftr-424	284	5	,	,	PUNCT
ftr-424	284	6	the	the	DET
ftr-424	284	7	concept	concept	NOUN
ftr-424	284	8	of	of	ADP
ftr-424	284	9	income	income	NOUN
ftr-424	284	10	economic	economic	ADJ
ftr-424	284	11	and	and	CCONJ
ftr-424	284	12	legal	legal	ADJ
ftr-424	284	13	aspects	aspect	NOUN
ftr-424	284	14	,	,	PUNCT
ftr-424	284	15	in	in	ADP
ftr-424	284	16	the	the	DET
ftr-424	284	17	federal	federal	ADJ
ftr-424	284	18	income	income	NOUN
ftr-424	284	19	tax	tax	NOUN
ftr-424	284	20	1	1	NUM
ftr-424	284	21	,	,	PUNCT
ftr-424	284	22	7	7	NUM
ftr-424	284	23	(	(	PUNCT
ftr-424	284	24	robert	robert	PROPN
ftr-424	284	25	m.	m.	PROPN
ftr-424	284	26	haig	haig	PROPN
ftr-424	284	27	,	,	PUNCT
ftr-424	284	28	ed	ed	NOUN
ftr-424	284	29	.	.	PROPN
ftr-424	284	30	1921	1921	NUM
ftr-424	284	31	)	)	PUNCT
ftr-424	284	32	.	.	PUNCT
ftr-424	285	1	a	a	DET
ftr-424	285	2	consumption	consumption	NOUN
ftr-424	285	3	tax	tax	NOUN
ftr-424	285	4	that	that	PRON
ftr-424	285	5	eliminates	eliminate	VERB
ftr-424	285	6	tax	tax	NOUN
ftr-424	285	7	on	on	ADP
ftr-424	285	8	the	the	DET
ftr-424	285	9	return	return	NOUN
ftr-424	285	10	to	to	ADP
ftr-424	285	11	investment	investment	NOUN
ftr-424	285	12	or	or	CCONJ
ftr-424	285	13	savings	saving	NOUN
ftr-424	285	14	therefore	therefore	ADV
ftr-424	285	15	has	have	VERB
ftr-424	285	16	smaller	small	ADJ
ftr-424	285	17	scope	scope	NOUN
ftr-424	285	18	than	than	ADP
ftr-424	285	19	an	an	DET
ftr-424	285	20	income	income	NOUN
ftr-424	285	21	tax	tax	NOUN
ftr-424	285	22	.	.	PUNCT
ftr-424	286	1	44	44	NUM
ftr-424	286	2	.	.	PUNCT
ftr-424	287	1	see	see	VERB
ftr-424	287	2	,	,	PUNCT
ftr-424	287	3	e.g.	e.g.	ADV
ftr-424	287	4	,	,	PUNCT
ftr-424	287	5	ryan	ryan	PROPN
ftr-424	287	6	j.	j.	PROPN
ftr-424	287	7	donmoyer	donmoyer	PROPN
ftr-424	287	8	,	,	PUNCT
ftr-424	287	9	in	in	ADP
ftr-424	287	10	election	election	NOUN
ftr-424	287	11	year	year	NOUN
ftr-424	287	12	gambit	gambit	NOUN
ftr-424	287	13	,	,	PUNCT
ftr-424	287	14	house	house	NOUN
ftr-424	287	15	votes	vote	NOUN
ftr-424	287	16	to	to	PART
ftr-424	287	17	scrap	scrap	VERB
ftr-424	287	18	code	code	PROPN
ftr-424	287	19	,	,	PUNCT
ftr-424	287	20	79	79	NUM
ftr-424	287	21	tax	tax	NOUN
ftr-424	287	22	notes	note	NOUN
ftr-424	287	23	1533	1533	NUM
ftr-424	287	24	(	(	PUNCT
ftr-424	287	25	june	june	PROPN
ftr-424	287	26	22	22	NUM
ftr-424	287	27	,	,	PUNCT
ftr-424	287	28	1998	1998	NUM
ftr-424	287	29	)	)	PUNCT
ftr-424	287	30	(	(	PUNCT
ftr-424	287	31	discussing	discuss	VERB
ftr-424	287	32	h.r	h.r	PROPN
ftr-424	287	33	.	.	PROPN
ftr-424	287	34	3097	3097	NUM
ftr-424	287	35	,	,	PUNCT
ftr-424	287	36	the	the	DET
ftr-424	287	37	tax	tax	NOUN
ftr-424	287	38	code	code	NOUN
ftr-424	287	39	termination	termination	NOUN
ftr-424	287	40	act	act	PROPN
ftr-424	287	41	,	,	PUNCT
ftr-424	287	42	introduced	introduce	VERB
ftr-424	287	43	by	by	ADP
ftr-424	287	44	rep	rep	PROPN
ftr-424	287	45	.	.	PROPN
ftr-424	287	46	largent	largent	PROPN
ftr-424	287	47	,	,	PUNCT
ftr-424	287	48	which	which	PRON
ftr-424	287	49	would	would	AUX
ftr-424	287	50	discard	discard	VERB
ftr-424	287	51	the	the	DET
ftr-424	287	52	current	current	ADJ
ftr-424	287	53	income	income	NOUN
ftr-424	287	54	tax	tax	NOUN
ftr-424	287	55	system	system	NOUN
ftr-424	287	56	in	in	ADP
ftr-424	287	57	favor	favor	NOUN
ftr-424	287	58	of	of	ADP
ftr-424	287	59	a	a	DET
ftr-424	287	60	flat	flat	ADJ
ftr-424	287	61	consumption	consumption	NOUN
ftr-424	287	62	tax	tax	NOUN
ftr-424	287	63	)	)	PUNCT
ftr-424	287	64	.	.	PUNCT
ftr-424	288	1	the	the	DET
ftr-424	288	2	house	house	NOUN
ftr-424	288	3	passed	pass	VERB
ftr-424	288	4	the	the	DET
ftr-424	288	5	bill	bill	NOUN
ftr-424	288	6	,	,	PUNCT
ftr-424	288	7	which	which	PRON
ftr-424	288	8	was	be	AUX
ftr-424	288	9	referred	refer	VERB
ftr-424	288	10	to	to	ADP
ftr-424	288	11	the	the	DET
ftr-424	288	12	senate	senate	PROPN
ftr-424	288	13	finance	finance	PROPN
ftr-424	288	14	committee	committee	NOUN
ftr-424	288	15	.	.	PUNCT
ftr-424	289	1	144	144	NUM
ftr-424	289	2	cong	cong	NOUN
ftr-424	289	3	.	.	PUNCT
ftr-424	290	1	rec	rec	PROPN
ftr-424	290	2	.	.	PUNCT
ftr-424	291	1	s6563	s6563	PROPN
ftr-424	291	2	(	(	PUNCT
ftr-424	291	3	june	june	PROPN
ftr-424	291	4	18	18	NUM
ftr-424	291	5	,	,	PUNCT
ftr-424	291	6	1998	1998	NUM
ftr-424	291	7	)	)	PUNCT
ftr-424	291	8	.	.	PUNCT
ftr-424	292	1	the	the	DET
ftr-424	292	2	bill	bill	NOUN
ftr-424	292	3	never	never	ADV
ftr-424	292	4	made	make	VERB
ftr-424	292	5	it	it	PRON
ftr-424	292	6	to	to	ADP
ftr-424	292	7	the	the	DET
ftr-424	292	8	senate	senate	PROPN
ftr-424	292	9	floor	floor	NOUN
ftr-424	292	10	.	.	PUNCT
ftr-424	293	1	[	[	X
ftr-424	293	2	vol	vol	NOUN
ftr-424	293	3	.	.	PUNCT
ftr-424	293	4	6:9	6:9	NUM
ftr-424	294	1	congress	congress	PROPN
ftr-424	294	2	fiddles	fiddle	VERB
ftr-424	294	3	while	while	SCONJ
ftr-424	294	4	middle	middle	PROPN
ftr-424	294	5	america	america	PROPN
ftr-424	294	6	burns	burn	VERB
ftr-424	294	7	in	in	ADP
ftr-424	294	8	spite	spite	NOUN
ftr-424	294	9	of	of	ADP
ftr-424	294	10	its	its	PRON
ftr-424	294	11	past	past	ADJ
ftr-424	294	12	reluctance	reluctance	NOUN
ftr-424	294	13	,	,	PUNCT
ftr-424	294	14	congress	congress	PROPN
ftr-424	294	15	has	have	AUX
ftr-424	294	16	recently	recently	ADV
ftr-424	294	17	expanded	expand	VERB
ftr-424	294	18	existing	exist	VERB
ftr-424	294	19	provisions	provision	NOUN
ftr-424	294	20	that	that	PRON
ftr-424	294	21	treat	treat	VERB
ftr-424	294	22	retirement	retirement	NOUN
ftr-424	294	23	savings	saving	NOUN
ftr-424	294	24	favorably	favorably	ADV
ftr-424	294	25	and	and	CCONJ
ftr-424	294	26	enacted	enact	VERB
ftr-424	294	27	new	new	ADJ
ftr-424	294	28	provisions	provision	NOUN
ftr-424	294	29	that	that	PRON
ftr-424	294	30	have	have	AUX
ftr-424	294	31	transmuted	transmute	VERB
ftr-424	294	32	the	the	DET
ftr-424	294	33	federal	federal	ADJ
ftr-424	294	34	tax	tax	NOUN
ftr-424	294	35	system	system	NOUN
ftr-424	294	36	into	into	ADP
ftr-424	294	37	a	a	DET
ftr-424	294	38	hybrid	hybrid	ADJ
ftr-424	294	39	system	system	NOUN
ftr-424	294	40	with	with	ADP
ftr-424	294	41	a	a	DET
ftr-424	294	42	number	number	NOUN
ftr-424	294	43	of	of	ADP
ftr-424	294	44	consumption	consumption	NOUN
ftr-424	294	45	tax	tax	NOUN
ftr-424	294	46	features.45	features.45	NOUN
ftr-424	294	47	one	one	NUM
ftr-424	294	48	commentator	commentator	NOUN
ftr-424	294	49	has	have	AUX
ftr-424	294	50	termed	term	VERB
ftr-424	294	51	it	it	PRON
ftr-424	294	52	an	an	DET
ftr-424	294	53	"	"	PUNCT
ftr-424	294	54	evolution	evolution	NOUN
ftr-424	294	55	,	,	PUNCT
ftr-424	294	56	"	"	PUNCT
ftr-424	294	57	rather	rather	ADV
ftr-424	294	58	than	than	ADP
ftr-424	294	59	revolutionary	revolutionary	ADJ
ftr-424	294	60	tax	tax	NOUN
ftr-424	294	61	reform	reform	NOUN
ftr-424	294	62	6.4	6.4	NUM
ftr-424	294	63	the	the	DET
ftr-424	294	64	2001	2001	NUM
ftr-424	294	65	tax	tax	NOUN
ftr-424	294	66	legislation	legislation	NOUN
ftr-424	294	67	(	(	PUNCT
ftr-424	294	68	referred	refer	VERB
ftr-424	294	69	to	to	ADP
ftr-424	294	70	herein	herein	NOUN
ftr-424	294	71	by	by	ADP
ftr-424	294	72	its	its	PRON
ftr-424	294	73	acronym	acronym	NOUN
ftr-424	294	74	,	,	PUNCT
ftr-424	294	75	egtrra	egtrra	ADJ
ftr-424	294	76	)	)	PUNCT
ftr-424	294	77	increased	increase	VERB
ftr-424	294	78	traditional	traditional	ADJ
ftr-424	294	79	and	and	CCONJ
ftr-424	294	80	roth	roth	PROPN
ftr-424	294	81	ira	ira	PROPN
ftr-424	294	82	contribution	contribution	NOUN
ftr-424	294	83	limits	limit	NOUN
ftr-424	294	84	from	from	ADP
ftr-424	294	85	$	$	SYM
ftr-424	294	86	2,000	2,000	NUM
ftr-424	294	87	to	to	PART
ftr-424	294	88	$	$	SYM
ftr-424	294	89	5,000	5,000	NUM
ftr-424	294	90	in	in	ADP
ftr-424	294	91	2008	2008	NUM
ftr-424	294	92	and	and	CCONJ
ftr-424	294	93	401(k	401(k	PROPN
ftr-424	294	94	)	)	PUNCT
ftr-424	294	95	account	account	NOUN
ftr-424	294	96	contributions	contribution	NOUN
ftr-424	294	97	from	from	ADP
ftr-424	294	98	$	$	SYM
ftr-424	294	99	10,000	10,000	NUM
ftr-424	294	100	to	to	PART
ftr-424	294	101	$	$	SYM
ftr-424	294	102	15,000	15,000	NUM
ftr-424	294	103	in	in	ADP
ftr-424	294	104	2006	2006	NUM
ftr-424	294	105	(	(	PUNCT
ftr-424	294	106	with	with	ADP
ftr-424	294	107	indexing	indexing	NOUN
ftr-424	294	108	to	to	PART
ftr-424	294	109	maintain	maintain	VERB
ftr-424	294	110	those	those	DET
ftr-424	294	111	amounts).7	amounts).7	ADJ
ftr-424	294	112	new	new	ADJ
ftr-424	294	113	provisions	provision	NOUN
ftr-424	294	114	permit	permit	VERB
ftr-424	294	115	taxpayers	taxpayer	NOUN
ftr-424	294	116	in	in	ADP
ftr-424	294	117	their	their	PRON
ftr-424	294	118	prime	prime	ADJ
ftr-424	294	119	earnings	earning	NOUN
ftr-424	294	120	years	year	NOUN
ftr-424	294	121	(	(	PUNCT
ftr-424	294	122	over	over	ADP
ftr-424	294	123	50	50	NUM
ftr-424	294	124	)	)	PUNCT
ftr-424	294	125	to	to	PART
ftr-424	294	126	make	make	VERB
ftr-424	294	127	even	even	ADV
ftr-424	294	128	larger	large	ADJ
ftr-424	294	129	contributions	contribution	NOUN
ftr-424	294	130	(	(	PUNCT
ftr-424	294	131	$	$	SYM
ftr-424	294	132	1000	1000	NUM
ftr-424	294	133	more	more	ADJ
ftr-424	294	134	for	for	ADP
ftr-424	294	135	iras	ira	NOUN
ftr-424	294	136	,	,	PUNCT
ftr-424	294	137	$	$	SYM
ftr-424	294	138	5000	5000	NUM
ftr-424	294	139	more	more	ADJ
ftr-424	294	140	for	for	ADP
ftr-424	294	141	401(k)s).48	401(k)s).48	NUM
ftr-424	294	142	egtrra	egtrra	NOUN
ftr-424	294	143	also	also	ADV
ftr-424	294	144	created	create	VERB
ftr-424	294	145	a	a	DET
ftr-424	294	146	new	new	ADJ
ftr-424	294	147	saver	saver	NOUN
ftr-424	294	148	's	's	PART
ftr-424	294	149	credit	credit	NOUN
ftr-424	294	150	,	,	PUNCT
ftr-424	294	151	declining	decline	VERB
ftr-424	294	152	from	from	ADP
ftr-424	294	153	50	50	NUM
ftr-424	294	154	%	%	NOUN
ftr-424	294	155	for	for	ADP
ftr-424	294	156	those	those	PRON
ftr-424	294	157	with	with	ADP
ftr-424	294	158	incomes	income	NOUN
ftr-424	294	159	of	of	ADP
ftr-424	294	160	$	$	SYM
ftr-424	294	161	30,000	30,000	NUM
ftr-424	294	162	or	or	CCONJ
ftr-424	294	163	less	less	ADJ
ftr-424	294	164	to	to	PART
ftr-424	294	165	10	10	NUM
ftr-424	294	166	%	%	NOUN
ftr-424	294	167	for	for	ADP
ftr-424	294	168	those	those	PRON
ftr-424	294	169	with	with	ADP
ftr-424	294	170	incomes	income	NOUN
ftr-424	294	171	between	between	ADP
ftr-424	294	172	$	$	SYM
ftr-424	294	173	32,000	32,000	NUM
ftr-424	294	174	and	and	CCONJ
ftr-424	294	175	$	$	SYM
ftr-424	294	176	50,000.4	50,000.4	PRON
ftr-424	294	177	1	1	NUM
ftr-424	294	178	other	other	ADJ
ftr-424	294	179	provisions	provision	NOUN
ftr-424	294	180	that	that	PRON
ftr-424	294	181	treat	treat	VERB
ftr-424	294	182	savings	saving	NOUN
ftr-424	294	183	preferentially	preferentially	ADV
ftr-424	294	184	include	include	VERB
ftr-424	294	185	the	the	DET
ftr-424	294	186	flexible	flexible	ADJ
ftr-424	294	187	medical	medical	ADJ
ftr-424	294	188	savings	saving	NOUN
ftr-424	294	189	plan	plan	NOUN
ftr-424	294	190	.	.	PUNCT
ftr-424	294	191	"	"	PUNCT
ftr-424	295	1	these	these	DET
ftr-424	295	2	savings	saving	NOUN
ftr-424	295	3	provisions	provision	NOUN
ftr-424	295	4	are	be	AUX
ftr-424	295	5	generally	generally	ADV
ftr-424	295	6	of	of	ADP
ftr-424	295	7	benefit	benefit	NOUN
ftr-424	295	8	only	only	ADV
ftr-424	295	9	to	to	ADP
ftr-424	295	10	those	those	PRON
ftr-424	295	11	with	with	ADP
ftr-424	295	12	sufficient	sufficient	ADJ
ftr-424	295	13	income	income	NOUN
ftr-424	295	14	to	to	PART
ftr-424	295	15	increase	increase	VERB
ftr-424	295	16	their	their	PRON
ftr-424	295	17	savings	saving	NOUN
ftr-424	295	18	;	;	PUNCT
ftr-424	295	19	moreover	moreover	ADV
ftr-424	295	20	,	,	PUNCT
ftr-424	295	21	the	the	DET
ftr-424	295	22	medical	medical	ADJ
ftr-424	295	23	savings	saving	NOUN
ftr-424	295	24	account	account	NOUN
ftr-424	295	25	requires	require	VERB
ftr-424	295	26	both	both	CCONJ
ftr-424	295	27	a	a	DET
ftr-424	295	28	sufficient	sufficient	ADJ
ftr-424	295	29	salary	salary	NOUN
ftr-424	295	30	and	and	CCONJ
ftr-424	295	31	ability	ability	NOUN
ftr-424	295	32	to	to	PART
ftr-424	295	33	plan	plan	VERB
ftr-424	295	34	ahead	ahead	ADV
ftr-424	295	35	for	for	ADP
ftr-424	295	36	regular	regular	ADJ
ftr-424	295	37	medical	medical	ADJ
ftr-424	295	38	expenses	expense	NOUN
ftr-424	295	39	.	.	PUNCT
ftr-424	296	1	recent	recent	ADJ
ftr-424	296	2	administration	administration	NOUN
ftr-424	296	3	proposals	proposal	NOUN
ftr-424	296	4	call	call	VERB
ftr-424	296	5	for	for	ADP
ftr-424	296	6	expanding	expand	VERB
ftr-424	296	7	existing	exist	VERB
ftr-424	296	8	provisions	provision	NOUN
ftr-424	296	9	to	to	PART
ftr-424	296	10	permit	permit	VERB
ftr-424	296	11	personal	personal	ADJ
ftr-424	296	12	savings	saving	NOUN
ftr-424	296	13	plans	plan	NOUN
ftr-424	296	14	with	with	ADP
ftr-424	296	15	tax	tax	NOUN
ftr-424	296	16	-	-	PUNCT
ftr-424	296	17	free	free	ADJ
ftr-424	296	18	yields	yield	NOUN
ftr-424	296	19	that	that	PRON
ftr-424	296	20	can	can	AUX
ftr-424	296	21	be	be	AUX
ftr-424	296	22	used	use	VERB
ftr-424	296	23	for	for	ADP
ftr-424	296	24	any	any	DET
ftr-424	296	25	purpose	purpose	NOUN
ftr-424	296	26	,	,	PUNCT
ftr-424	296	27	"	"	PUNCT
ftr-424	296	28	'	'	PUNCT
ftr-424	296	29	a	a	DET
ftr-424	296	30	proposal	proposal	NOUN
ftr-424	296	31	that	that	PRON
ftr-424	296	32	,	,	PUNCT
ftr-424	296	33	if	if	SCONJ
ftr-424	296	34	enacted	enact	VERB
ftr-424	296	35	,	,	PUNCT
ftr-424	296	36	would	would	AUX
ftr-424	296	37	likely	likely	ADV
ftr-424	296	38	lead	lead	VERB
ftr-424	296	39	to	to	ADP
ftr-424	296	40	renewed	renew	VERB
ftr-424	296	41	calls	call	NOUN
ftr-424	296	42	for	for	ADP
ftr-424	296	43	an	an	DET
ftr-424	296	44	unlimited	unlimited	ADJ
ftr-424	296	45	savings	saving	NOUN
ftr-424	296	46	allowance	allowance	NOUN
ftr-424	296	47	or	or	CCONJ
ftr-424	296	48	other	other	ADJ
ftr-424	296	49	version	version	NOUN
ftr-424	296	50	of	of	ADP
ftr-424	296	51	a	a	DET
ftr-424	296	52	45	45	NUM
ftr-424	296	53	.	.	PUNCT
ftr-424	297	1	see	see	VERB
ftr-424	297	2	,	,	PUNCT
ftr-424	297	3	e.g.	e.g.	ADV
ftr-424	297	4	,	,	PUNCT
ftr-424	297	5	mccaffery	mccaffery	NOUN
ftr-424	297	6	,	,	PUNCT
ftr-424	297	7	ten	ten	NUM
ftr-424	297	8	facts	fact	NOUN
ftr-424	297	9	,	,	PUNCT
ftr-424	297	10	supra	supra	PROPN
ftr-424	297	11	note	note	NOUN
ftr-424	297	12	22	22	NUM
ftr-424	297	13	,	,	PUNCT
ftr-424	297	14	at	at	ADP
ftr-424	297	15	1465	1465	NUM
ftr-424	297	16	(	(	PUNCT
ftr-424	297	17	noting	note	VERB
ftr-424	297	18	the	the	DET
ftr-424	297	19	expansion	expansion	NOUN
ftr-424	297	20	of	of	ADP
ftr-424	297	21	savings	saving	NOUN
ftr-424	297	22	accounts	account	NOUN
ftr-424	297	23	as	as	ADP
ftr-424	297	24	part	part	NOUN
ftr-424	297	25	of	of	ADP
ftr-424	297	26	a	a	DET
ftr-424	297	27	move	move	NOUN
ftr-424	297	28	towards	towards	ADP
ftr-424	297	29	a	a	DET
ftr-424	297	30	flat	flat	ADJ
ftr-424	297	31	,	,	PUNCT
ftr-424	297	32	wage	wage	NOUN
ftr-424	297	33	-	-	PUNCT
ftr-424	297	34	based	base	VERB
ftr-424	297	35	tax	tax	NOUN
ftr-424	297	36	)	)	PUNCT
ftr-424	297	37	.	.	PUNCT
ftr-424	298	1	46	46	NUM
ftr-424	298	2	.	.	PUNCT
ftr-424	299	1	daniel	daniel	PROPN
ftr-424	299	2	s.	s.	PROPN
ftr-424	299	3	goldberg	goldberg	PROPN
ftr-424	299	4	,	,	PUNCT
ftr-424	299	5	the	the	DET
ftr-424	299	6	u.s	u.s	PROPN
ftr-424	299	7	.	.	PROPN
ftr-424	299	8	consumption	consumption	NOUN
ftr-424	299	9	tax	tax	NOUN
ftr-424	299	10	:	:	PUNCT
ftr-424	299	11	evolution	evolution	NOUN
ftr-424	299	12	,	,	PUNCT
ftr-424	299	13	not	not	PART
ftr-424	299	14	revolution	revolution	NOUN
ftr-424	299	15	,	,	PUNCT
ftr-424	299	16	57	57	NUM
ftr-424	299	17	tax	tax	NOUN
ftr-424	299	18	law	law	NOUN
ftr-424	299	19	.	.	PUNCT
ftr-424	300	1	1	1	NUM
ftr-424	300	2	(	(	PUNCT
ftr-424	300	3	2003	2003	NUM
ftr-424	300	4	)	)	PUNCT
ftr-424	300	5	.	.	PUNCT
ftr-424	301	1	47	47	NUM
ftr-424	301	2	.	.	PUNCT
ftr-424	302	1	economic	economic	ADJ
ftr-424	302	2	growth	growth	NOUN
ftr-424	302	3	and	and	CCONJ
ftr-424	302	4	tax	tax	NOUN
ftr-424	302	5	relief	relief	NOUN
ftr-424	302	6	reconciliation	reconciliation	NOUN
ftr-424	302	7	act	act	NOUN
ftr-424	302	8	of	of	ADP
ftr-424	302	9	2001	2001	NUM
ftr-424	302	10	,	,	PUNCT
ftr-424	302	11	pub	pub	NOUN
ftr-424	302	12	.	.	PUNCT
ftr-424	303	1	l.	l.	PROPN
ftr-424	303	2	no	no	INTJ
ftr-424	303	3	.	.	PUNCT
ftr-424	304	1	107	107	NUM
ftr-424	304	2	-	-	SYM
ftr-424	304	3	16	16	NUM
ftr-424	304	4	,	,	PUNCT
ftr-424	304	5	§	§	PROPN
ftr-424	304	6	§	§	PROPN
ftr-424	304	7	601(a	601(a	PROPN
ftr-424	304	8	)	)	PUNCT
ftr-424	304	9	,	,	PUNCT
ftr-424	304	10	611	611	NUM
ftr-424	304	11	(	(	PUNCT
ftr-424	304	12	d	d	NOUN
ftr-424	304	13	)	)	PUNCT
ftr-424	304	14	,	,	PUNCT
ftr-424	304	15	115	115	NUM
ftr-424	304	16	stat	stat	NOUN
ftr-424	304	17	.	.	PUNCT
ftr-424	305	1	38	38	NUM
ftr-424	305	2	.	.	X
ftr-424	306	1	48	48	NUM
ftr-424	306	2	.	.	PUNCT
ftr-424	307	1	i	i	PRON
ftr-424	307	2	d.	d.	PROPN
ftr-424	307	3	at	at	ADP
ftr-424	307	4	§	§	PROPN
ftr-424	307	5	§	§	PROPN
ftr-424	307	6	601(a)(2)(b	601(a)(2)(b	PROPN
ftr-424	307	7	)	)	PUNCT
ftr-424	307	8	,	,	PUNCT
ftr-424	307	9	631(a	631(a	PROPN
ftr-424	307	10	)	)	PUNCT
ftr-424	307	11	.	.	PUNCT
ftr-424	308	1	49	49	NUM
ftr-424	308	2	.	.	PUNCT
ftr-424	309	1	i	i	PRON
ftr-424	309	2	d.	d.	PROPN
ftr-424	309	3	at	at	ADP
ftr-424	309	4	§	§	PROPN
ftr-424	309	5	618	618	NUM
ftr-424	309	6	.	.	PUNCT
ftr-424	310	1	50	50	NUM
ftr-424	310	2	.	.	PUNCT
ftr-424	311	1	irc	irc	PROPN
ftr-424	311	2	§	§	PROPN
ftr-424	311	3	223	223	NUM
ftr-424	311	4	,	,	PUNCT
ftr-424	311	5	enacted	enact	VERB
ftr-424	311	6	by	by	ADP
ftr-424	311	7	the	the	DET
ftr-424	311	8	medicare	medicare	PROPN
ftr-424	311	9	prescription	prescription	NOUN
ftr-424	311	10	drug	drug	NOUN
ftr-424	311	11	,	,	PUNCT
ftr-424	311	12	improvement	improvement	NOUN
ftr-424	311	13	,	,	PUNCT
ftr-424	311	14	and	and	CCONJ
ftr-424	311	15	modernization	modernization	NOUN
ftr-424	311	16	act	act	NOUN
ftr-424	311	17	of	of	ADP
ftr-424	311	18	2003	2003	NUM
ftr-424	311	19	,	,	PUNCT
ftr-424	311	20	pub	pub	NOUN
ftr-424	311	21	.	.	PUNCT
ftr-424	312	1	l.	l.	PROPN
ftr-424	312	2	108	108	NUM
ftr-424	312	3	-	-	SYM
ftr-424	312	4	173	173	NUM
ftr-424	312	5	,	,	PUNCT
ftr-424	312	6	117	117	NUM
ftr-424	312	7	stat	stat	NOUN
ftr-424	312	8	.	.	PUNCT
ftr-424	313	1	2066	2066	NUM
ftr-424	313	2	(	(	PUNCT
ftr-424	313	3	dec	dec	PROPN
ftr-424	313	4	.	.	PROPN
ftr-424	313	5	8	8	NUM
ftr-424	313	6	,	,	PUNCT
ftr-424	313	7	2003	2003	NUM
ftr-424	313	8	)	)	PUNCT
ftr-424	313	9	,	,	PUNCT
ftr-424	313	10	provides	provide	VERB
ftr-424	313	11	for	for	ADP
ftr-424	313	12	health	health	NOUN
ftr-424	313	13	savings	saving	NOUN
ftr-424	313	14	accounts	account	NOUN
ftr-424	313	15	whereby	whereby	SCONJ
ftr-424	313	16	contributions	contribution	NOUN
ftr-424	313	17	are	be	AUX
ftr-424	313	18	deductible	deductible	ADJ
ftr-424	313	19	,	,	PUNCT
ftr-424	313	20	earnings	earning	NOUN
ftr-424	313	21	are	be	AUX
ftr-424	313	22	not	not	PART
ftr-424	313	23	includible	includible	ADJ
ftr-424	313	24	in	in	ADP
ftr-424	313	25	gross	gross	ADJ
ftr-424	313	26	income	income	NOUN
ftr-424	313	27	while	while	SCONJ
ftr-424	313	28	held	hold	VERB
ftr-424	313	29	in	in	ADP
ftr-424	313	30	the	the	DET
ftr-424	313	31	account	account	NOUN
ftr-424	313	32	,	,	PUNCT
ftr-424	313	33	and	and	CCONJ
ftr-424	313	34	distributions	distribution	NOUN
ftr-424	313	35	used	use	VERB
ftr-424	313	36	for	for	ADP
ftr-424	313	37	qualified	qualified	ADJ
ftr-424	313	38	medical	medical	ADJ
ftr-424	313	39	expenses	expense	NOUN
ftr-424	313	40	are	be	AUX
ftr-424	313	41	excluded	exclude	VERB
ftr-424	313	42	from	from	ADP
ftr-424	313	43	income	income	NOUN
ftr-424	313	44	.	.	PUNCT
ftr-424	314	1	51	51	NUM
ftr-424	314	2	.	.	PUNCT
ftr-424	315	1	see	see	VERB
ftr-424	315	2	press	press	NOUN
ftr-424	315	3	release	release	NOUN
ftr-424	315	4	,	,	PUNCT
ftr-424	315	5	office	office	NOUN
ftr-424	315	6	of	of	ADP
ftr-424	315	7	public	public	ADJ
ftr-424	315	8	affairs	affair	NOUN
ftr-424	315	9	,	,	PUNCT
ftr-424	315	10	the	the	DET
ftr-424	315	11	president	president	NOUN
ftr-424	315	12	's	's	PART
ftr-424	315	13	savings	saving	NOUN
ftr-424	315	14	proposals	proposal	NOUN
ftr-424	315	15	:	:	PUNCT
ftr-424	315	16	tax	tax	NOUN
ftr-424	315	17	-	-	PUNCT
ftr-424	315	18	free	free	ADJ
ftr-424	315	19	savings	saving	NOUN
ftr-424	315	20	and	and	CCONJ
ftr-424	315	21	retirement	retirement	NOUN
ftr-424	315	22	security	security	NOUN
ftr-424	315	23	opportunities	opportunity	NOUN
ftr-424	315	24	for	for	ADP
ftr-424	315	25	all	all	DET
ftr-424	315	26	americans	americans	PROPN
ftr-424	315	27	(	(	PUNCT
ftr-424	315	28	feb	feb	NOUN
ftr-424	315	29	.	.	PROPN
ftr-424	315	30	2	2	NUM
ftr-424	315	31	,	,	PUNCT
ftr-424	315	32	2004	2004	NUM
ftr-424	315	33	)	)	PUNCT
ftr-424	315	34	,	,	PUNCT
ftr-424	315	35	at	at	ADP
ftr-424	315	36	http://www.treas.gov/press/releases/j	http://www.treas.gov/press/releases/j	NOUN
ftr-424	315	37	s	s	PART
ftr-424	315	38	113	113	NUM
ftr-424	315	39	.htm	.htm	PUNCT
ftr-424	315	40	(	(	PUNCT
ftr-424	315	41	detailing	detail	VERB
ftr-424	315	42	the	the	DET
ftr-424	315	43	savings	saving	NOUN
ftr-424	315	44	initiatives	initiative	NOUN
ftr-424	315	45	included	include	VERB
ftr-424	315	46	in	in	ADP
ftr-424	315	47	the	the	DET
ftr-424	315	48	administration	administration	NOUN
ftr-424	315	49	's	's	PART
ftr-424	315	50	fiscal	fiscal	ADJ
ftr-424	315	51	year	year	NOUN
ftr-424	315	52	2005	2005	NUM
ftr-424	315	53	budget	budget	NOUN
ftr-424	315	54	)	)	PUNCT
ftr-424	315	55	;	;	PUNCT
ftr-424	315	56	h.r	h.r	PROPN
ftr-424	315	57	.	.	PROPN
ftr-424	315	58	4078	4078	NUM
ftr-424	315	59	,	,	PUNCT
ftr-424	315	60	108th	108th	ADJ
ftr-424	315	61	cong	cong	NOUN
ftr-424	315	62	.	.	PUNCT
ftr-424	316	1	(	(	PUNCT
ftr-424	316	2	2004	2004	NUM
ftr-424	316	3	)	)	PUNCT
ftr-424	316	4	,	,	PUNCT
ftr-424	316	5	as	as	SCONJ
ftr-424	316	6	introduced	introduce	VERB
ftr-424	316	7	by	by	ADP
ftr-424	316	8	representative	representative	ADJ
ftr-424	316	9	johnson	johnson	PROPN
ftr-424	316	10	in	in	ADP
ftr-424	316	11	the	the	DET
ftr-424	316	12	house	house	NOUN
ftr-424	316	13	on	on	ADP
ftr-424	316	14	march	march	PROPN
ftr-424	316	15	31,2004	31,2004	NUM
ftr-424	316	16	,	,	PUNCT
ftr-424	316	17	and	and	CCONJ
ftr-424	316	18	s.	s.	PROPN
ftr-424	316	19	2263	2263	NUM
ftr-424	316	20	,	,	PUNCT
ftr-424	316	21	108th	108th	ADJ
ftr-424	316	22	cong	cong	NOUN
ftr-424	316	23	.	.	PUNCT
ftr-424	317	1	(	(	PUNCT
ftr-424	317	2	2004	2004	NUM
ftr-424	317	3	)	)	PUNCT
ftr-424	317	4	,	,	PUNCT
ftr-424	317	5	as	as	SCONJ
ftr-424	317	6	introduced	introduce	VERB
ftr-424	317	7	in	in	ADP
ftr-424	317	8	the	the	DET
ftr-424	317	9	senate	senate	PROPN
ftr-424	317	10	that	that	DET
ftr-424	317	11	same	same	ADJ
ftr-424	317	12	day	day	NOUN
ftr-424	317	13	by	by	ADP
ftr-424	317	14	senator	senator	PROPN
ftr-424	317	15	thomas	thomas	PROPN
ftr-424	317	16	.	.	PUNCT
ftr-424	318	1	these	these	DET
ftr-424	318	2	additional	additional	ADJ
ftr-424	318	3	incentives	incentive	NOUN
ftr-424	318	4	for	for	ADP
ftr-424	318	5	savings	saving	NOUN
ftr-424	318	6	could	could	AUX
ftr-424	318	7	cost	cost	VERB
ftr-424	318	8	the	the	DET
ftr-424	318	9	treasury	treasury	NOUN
ftr-424	318	10	as	as	ADV
ftr-424	318	11	much	much	ADV
ftr-424	318	12	as	as	ADP
ftr-424	318	13	$	$	SYM
ftr-424	318	14	300	300	NUM
ftr-424	318	15	billion	billion	NUM
ftr-424	318	16	over	over	ADP
ftr-424	318	17	the	the	DET
ftr-424	318	18	next	next	ADJ
ftr-424	318	19	decade	decade	NOUN
ftr-424	318	20	.	.	PUNCT
ftr-424	319	1	leonard	leonard	PROPN
ftr-424	319	2	e.	e.	PROPN
ftr-424	319	3	burman	burman	PROPN
ftr-424	319	4	,	,	PUNCT
ftr-424	319	5	william	william	PROPN
ftr-424	319	6	g.	g.	PROPN
ftr-424	319	7	gale	gale	PROPN
ftr-424	319	8	,	,	PUNCT
ftr-424	319	9	&	&	CCONJ
ftr-424	319	10	peter	peter	PROPN
ftr-424	319	11	r.	r.	PROPN
ftr-424	319	12	orszag	orszag	PROPN
ftr-424	319	13	,	,	PUNCT
ftr-424	319	14	the	the	DET
ftr-424	319	15	administration	administration	NOUN
ftr-424	319	16	's	's	PART
ftr-424	319	17	savings	saving	NOUN
ftr-424	319	18	proposals	proposal	NOUN
ftr-424	319	19	:	:	PUNCT
ftr-424	319	20	preliminary	preliminary	ADJ
ftr-424	319	21	analysis	analysis	NOUN
ftr-424	319	22	,	,	PUNCT
ftr-424	319	23	98	98	NUM
ftr-424	319	24	tax	tax	NOUN
ftr-424	319	25	notes	note	NOUN
ftr-424	319	26	1423	1423	NUM
ftr-424	319	27	,	,	PUNCT
ftr-424	319	28	1423	1423	NUM
ftr-424	319	29	(	(	PUNCT
ftr-424	319	30	mar	mar	PROPN
ftr-424	319	31	.	.	PROPN
ftr-424	319	32	3	3	NUM
ftr-424	319	33	,	,	PUNCT
ftr-424	319	34	2003	2003	NUM
ftr-424	319	35	)	)	PUNCT
ftr-424	319	36	.	.	PUNCT
ftr-424	320	1	2004	2004	NUM
ftr-424	320	2	]	]	PUNCT
ftr-424	320	3	florida	florida	PROPN
ftr-424	320	4	tax	tax	PROPN
ftr-424	320	5	review	review	NOUN
ftr-424	320	6	consumption	consumption	NOUN
ftr-424	320	7	tax.52	tax.52	NOUN
ftr-424	320	8	this	this	DET
ftr-424	320	9	agenda	agenda	NOUN
ftr-424	320	10	to	to	PART
ftr-424	320	11	exempt	exempt	VERB
ftr-424	320	12	investment	investment	NOUN
ftr-424	320	13	has	have	AUX
ftr-424	320	14	been	be	AUX
ftr-424	320	15	applauded	applaud	VERB
ftr-424	320	16	in	in	ADP
ftr-424	320	17	particular	particular	ADJ
ftr-424	320	18	by	by	ADP
ftr-424	320	19	those	those	PRON
ftr-424	320	20	on	on	ADP
ftr-424	320	21	the	the	DET
ftr-424	320	22	extreme	extreme	ADJ
ftr-424	320	23	right	right	NOUN
ftr-424	320	24	,	,	PUNCT
ftr-424	320	25	such	such	ADJ
ftr-424	320	26	as	as	ADP
ftr-424	320	27	grover	grover	PROPN
ftr-424	320	28	norquist	norquist	NOUN
ftr-424	320	29	,	,	PUNCT
ftr-424	320	30	who	who	PRON
ftr-424	320	31	support	support	VERB
ftr-424	320	32	wage	wage	NOUN
ftr-424	320	33	-	-	PUNCT
ftr-424	320	34	based	base	VERB
ftr-424	320	35	taxation.3	taxation.3	PROPN
ftr-424	320	36	continued	continue	VERB
ftr-424	320	37	piecemeal	piecemeal	ADJ
ftr-424	320	38	expansion	expansion	NOUN
ftr-424	320	39	would	would	AUX
ftr-424	320	40	inevitably	inevitably	ADV
ftr-424	320	41	benefit	benefit	VERB
ftr-424	320	42	the	the	DET
ftr-424	320	43	super	super	ADJ
ftr-424	320	44	-	-	ADJ
ftr-424	320	45	wealthy	wealthy	ADJ
ftr-424	320	46	,	,	PUNCT
ftr-424	320	47	whose	whose	DET
ftr-424	320	48	incomes	income	NOUN
ftr-424	320	49	easily	easily	ADV
ftr-424	320	50	exceed	exceed	VERB
ftr-424	320	51	their	their	PRON
ftr-424	320	52	consumption	consumption	NOUN
ftr-424	320	53	,	,	PUNCT
ftr-424	320	54	most	most	ADJ
ftr-424	320	55	of	of	ADP
ftr-424	320	56	all.54	all.54	PROPN
ftr-424	320	57	the	the	DET
ftr-424	320	58	tax	tax	NOUN
ftr-424	320	59	cuts	cut	NOUN
ftr-424	320	60	themselves	themselves	PRON
ftr-424	320	61	have	have	AUX
ftr-424	320	62	also	also	ADV
ftr-424	320	63	starkly	starkly	ADV
ftr-424	320	64	changed	change	VERB
ftr-424	320	65	the	the	DET
ftr-424	320	66	direction	direction	NOUN
ftr-424	320	67	of	of	ADP
ftr-424	320	68	the	the	DET
ftr-424	320	69	code	code	NOUN
ftr-424	320	70	.	.	PUNCT
ftr-424	321	1	rates	rate	NOUN
ftr-424	321	2	have	have	AUX
ftr-424	321	3	declined	decline	VERB
ftr-424	321	4	precipitously	precipitously	ADV
ftr-424	321	5	,	,	PUNCT
ftr-424	321	6	52	52	NUM
ftr-424	321	7	.	.	PUNCT
ftr-424	322	1	enactment	enactment	NOUN
ftr-424	322	2	of	of	ADP
ftr-424	322	3	more	more	ADJ
ftr-424	322	4	unrestricted	unrestricted	ADJ
ftr-424	322	5	savings	saving	NOUN
ftr-424	322	6	plans	plan	NOUN
ftr-424	322	7	would	would	AUX
ftr-424	322	8	likely	likely	ADV
ftr-424	322	9	make	make	VERB
ftr-424	322	10	possible	possible	ADJ
ftr-424	322	11	a	a	DET
ftr-424	322	12	return	return	NOUN
ftr-424	322	13	of	of	ADP
ftr-424	322	14	the	the	DET
ftr-424	322	15	1995	1995	NUM
ftr-424	322	16	senate	senate	PROPN
ftr-424	322	17	proposal	proposal	NOUN
ftr-424	322	18	for	for	ADP
ftr-424	322	19	a	a	DET
ftr-424	322	20	consumption	consumption	NOUN
ftr-424	322	21	tax	tax	NOUN
ftr-424	322	22	,	,	PUNCT
ftr-424	322	23	called	call	VERB
ftr-424	322	24	the	the	DET
ftr-424	322	25	usa	usa	PROPN
ftr-424	322	26	tax	tax	NOUN
ftr-424	322	27	for	for	ADP
ftr-424	322	28	its	its	PRON
ftr-424	322	29	primary	primary	ADJ
ftr-424	322	30	emphasis	emphasis	NOUN
ftr-424	322	31	on	on	ADP
ftr-424	322	32	an	an	DET
ftr-424	322	33	unlimited	unlimited	ADJ
ftr-424	322	34	savings	saving	NOUN
ftr-424	322	35	allowance	allowance	NOUN
ftr-424	322	36	.	.	PUNCT
ftr-424	323	1	see	see	VERB
ftr-424	323	2	usa	usa	PROPN
ftr-424	323	3	tax	tax	PROPN
ftr-424	323	4	act	act	NOUN
ftr-424	323	5	of	of	ADP
ftr-424	323	6	1995	1995	NUM
ftr-424	323	7	,	,	PUNCT
ftr-424	323	8	s.	s.	PROPN
ftr-424	323	9	722	722	NUM
ftr-424	323	10	,	,	PUNCT
ftr-424	323	11	104th	104th	NOUN
ftr-424	323	12	cong	cong	NOUN
ftr-424	323	13	(	(	PUNCT
ftr-424	323	14	1995	1995	NUM
ftr-424	323	15	)	)	PUNCT
ftr-424	323	16	(	(	PUNCT
ftr-424	323	17	providing	provide	VERB
ftr-424	323	18	for	for	ADP
ftr-424	323	19	a	a	DET
ftr-424	323	20	progressive	progressive	ADJ
ftr-424	323	21	rate	rate	NOUN
ftr-424	323	22	of	of	ADP
ftr-424	323	23	19	19	NUM
ftr-424	323	24	-	-	SYM
ftr-424	323	25	40	40	NUM
ftr-424	323	26	%	%	NOUN
ftr-424	323	27	on	on	ADP
ftr-424	323	28	a	a	DET
ftr-424	323	29	cash	cash	NOUN
ftr-424	323	30	flow	flow	NOUN
ftr-424	323	31	consumption	consumption	NOUN
ftr-424	323	32	base	base	NOUN
ftr-424	323	33	that	that	PRON
ftr-424	323	34	allows	allow	VERB
ftr-424	323	35	an	an	DET
ftr-424	323	36	"	"	PUNCT
ftr-424	323	37	unlimited	unlimited	ADJ
ftr-424	323	38	savings	saving	NOUN
ftr-424	323	39	allowance	allowance	NOUN
ftr-424	323	40	"	"	PUNCT
ftr-424	323	41	deduction	deduction	NOUN
ftr-424	323	42	)	)	PUNCT
ftr-424	323	43	.	.	PUNCT
ftr-424	324	1	see	see	VERB
ftr-424	324	2	also	also	ADV
ftr-424	324	3	joel	joel	PROPN
ftr-424	324	4	slemrod	slemrod	PROPN
ftr-424	324	5	&	&	CCONJ
ftr-424	324	6	jon	jon	PROPN
ftr-424	324	7	bakija	bakija	PROPN
ftr-424	324	8	,	,	PUNCT
ftr-424	324	9	taxing	tax	VERB
ftr-424	324	10	ourselves	ourselves	PRON
ftr-424	324	11	:	:	PUNCT
ftr-424	324	12	a	a	DET
ftr-424	324	13	citizen	citizen	NOUN
ftr-424	324	14	's	's	PART
ftr-424	324	15	guide	guide	NOUN
ftr-424	324	16	to	to	ADP
ftr-424	324	17	the	the	DET
ftr-424	324	18	great	great	ADJ
ftr-424	324	19	debate	debate	NOUN
ftr-424	324	20	over	over	ADP
ftr-424	324	21	tax	tax	NOUN
ftr-424	324	22	reform	reform	NOUN
ftr-424	324	23	262	262	NUM
ftr-424	324	24	-	-	SYM
ftr-424	324	25	71	71	NUM
ftr-424	324	26	(	(	PUNCT
ftr-424	324	27	mit	mit	PROPN
ftr-424	324	28	press	press	NOUN
ftr-424	324	29	,	,	PUNCT
ftr-424	324	30	3d	3d	PROPN
ftr-424	324	31	ed	ed	NOUN
ftr-424	324	32	.	.	PUNCT
ftr-424	324	33	2004	2004	NUM
ftr-424	324	34	)	)	PUNCT
ftr-424	325	1	(	(	PUNCT
ftr-424	325	2	discussing	discuss	VERB
ftr-424	325	3	rates	rate	NOUN
ftr-424	325	4	necessary	necessary	ADJ
ftr-424	325	5	to	to	PART
ftr-424	325	6	raise	raise	VERB
ftr-424	325	7	revenues	revenue	NOUN
ftr-424	325	8	under	under	ADP
ftr-424	325	9	various	various	ADJ
ftr-424	325	10	consumption	consumption	NOUN
ftr-424	325	11	tax	tax	NOUN
ftr-424	325	12	proposals	proposal	NOUN
ftr-424	325	13	;	;	PUNCT
ftr-424	325	14	suggesting	suggest	VERB
ftr-424	325	15	that	that	SCONJ
ftr-424	325	16	a	a	DET
ftr-424	325	17	national	national	ADJ
ftr-424	325	18	retail	retail	ADJ
ftr-424	325	19	sales	sale	NOUN
ftr-424	325	20	tax	tax	NOUN
ftr-424	325	21	rate	rate	NOUN
ftr-424	325	22	of	of	ADP
ftr-424	325	23	as	as	ADV
ftr-424	325	24	much	much	ADJ
ftr-424	325	25	as	as	ADP
ftr-424	325	26	40	40	NUM
ftr-424	325	27	%	%	NOUN
ftr-424	325	28	might	might	AUX
ftr-424	325	29	be	be	AUX
ftr-424	325	30	required	require	VERB
ftr-424	325	31	,	,	PUNCT
ftr-424	325	32	and	and	CCONJ
ftr-424	325	33	that	that	SCONJ
ftr-424	325	34	a	a	DET
ftr-424	325	35	rate	rate	NOUN
ftr-424	325	36	of	of	ADP
ftr-424	325	37	about	about	ADV
ftr-424	325	38	35	35	NUM
ftr-424	325	39	%	%	NOUN
ftr-424	325	40	would	would	AUX
ftr-424	325	41	be	be	AUX
ftr-424	325	42	necessary	necessary	ADJ
ftr-424	325	43	for	for	ADP
ftr-424	325	44	the	the	DET
ftr-424	325	45	graduated	graduate	VERB
ftr-424	325	46	"	"	PUNCT
ftr-424	325	47	x	x	NOUN
ftr-424	325	48	-	-	NOUN
ftr-424	325	49	tax	tax	NOUN
ftr-424	325	50	"	"	PUNCT
ftr-424	325	51	proposed	propose	VERB
ftr-424	325	52	by	by	ADP
ftr-424	325	53	david	david	PROPN
ftr-424	325	54	bradford	bradford	PROPN
ftr-424	325	55	)	)	PUNCT
ftr-424	325	56	.	.	PUNCT
ftr-424	326	1	a	a	DET
ftr-424	326	2	new	new	ADJ
ftr-424	326	3	tax	tax	NOUN
ftr-424	326	4	reform	reform	NOUN
ftr-424	326	5	panel	panel	NOUN
ftr-424	326	6	,	,	PUNCT
ftr-424	326	7	meeting	meet	VERB
ftr-424	326	8	first	first	ADV
ftr-424	326	9	in	in	ADP
ftr-424	326	10	february	february	PROPN
ftr-424	326	11	2005	2005	NUM
ftr-424	326	12	,	,	PUNCT
ftr-424	326	13	has	have	AUX
ftr-424	326	14	already	already	ADV
ftr-424	326	15	begun	begin	VERB
ftr-424	326	16	investigation	investigation	NOUN
ftr-424	326	17	of	of	ADP
ftr-424	326	18	the	the	DET
ftr-424	326	19	possible	possible	ADJ
ftr-424	326	20	replacement	replacement	NOUN
ftr-424	326	21	of	of	ADP
ftr-424	326	22	the	the	DET
ftr-424	326	23	income	income	NOUN
ftr-424	326	24	tax	tax	NOUN
ftr-424	326	25	with	with	ADP
ftr-424	326	26	a	a	DET
ftr-424	326	27	consumption	consumption	NOUN
ftr-424	326	28	tax	tax	NOUN
ftr-424	326	29	base	base	NOUN
ftr-424	326	30	.	.	PUNCT
ftr-424	327	1	see	see	VERB
ftr-424	327	2	,	,	PUNCT
ftr-424	327	3	e.g.	e.g.	ADV
ftr-424	327	4	,	,	PUNCT
ftr-424	327	5	opening	open	VERB
ftr-424	327	6	statement	statement	NOUN
ftr-424	327	7	by	by	ADP
ftr-424	327	8	senator	senator	PROPN
ftr-424	327	9	connie	connie	PROPN
ftr-424	327	10	mack	mack	PROPN
ftr-424	327	11	,	,	PUNCT
ftr-424	327	12	president	president	NOUN
ftr-424	327	13	's	's	PART
ftr-424	327	14	advisory	advisory	ADJ
ftr-424	327	15	panel	panel	NOUN
ftr-424	327	16	on	on	ADP
ftr-424	327	17	federal	federal	ADJ
ftr-424	327	18	tax	tax	NOUN
ftr-424	327	19	reform	reform	NOUN
ftr-424	327	20	(	(	PUNCT
ftr-424	327	21	feb	feb	PROPN
ftr-424	327	22	.	.	PROPN
ftr-424	327	23	16	16	NUM
ftr-424	327	24	,	,	PUNCT
ftr-424	327	25	2005	2005	NUM
ftr-424	327	26	)	)	PUNCT
ftr-424	327	27	(	(	PUNCT
ftr-424	327	28	emphasizing	emphasize	VERB
ftr-424	327	29	the	the	DET
ftr-424	327	30	comparison	comparison	NOUN
ftr-424	327	31	of	of	ADP
ftr-424	327	32	income	income	NOUN
ftr-424	327	33	and	and	CCONJ
ftr-424	327	34	consumption	consumption	NOUN
ftr-424	327	35	tax	tax	NOUN
ftr-424	327	36	bases	basis	NOUN
ftr-424	327	37	)	)	PUNCT
ftr-424	327	38	;	;	PUNCT
ftr-424	327	39	louis	louis	PROPN
ftr-424	327	40	kaplow	kaplow	PROPN
ftr-424	327	41	,	,	PUNCT
ftr-424	327	42	income	income	NOUN
ftr-424	327	43	and	and	CCONJ
ftr-424	327	44	consumption	consumption	NOUN
ftr-424	327	45	taxation	taxation	NOUN
ftr-424	327	46	:	:	PUNCT
ftr-424	327	47	central	central	ADJ
ftr-424	327	48	concepts	concept	NOUN
ftr-424	327	49	(	(	PUNCT
ftr-424	327	50	feb	feb	PROPN
ftr-424	327	51	.	.	PROPN
ftr-424	327	52	16	16	NUM
ftr-424	327	53	,	,	PUNCT
ftr-424	327	54	2005	2005	NUM
ftr-424	327	55	)	)	PUNCT
ftr-424	327	56	(	(	PUNCT
ftr-424	327	57	presentation	presentation	NOUN
ftr-424	327	58	to	to	ADP
ftr-424	327	59	the	the	DET
ftr-424	327	60	reform	reform	NOUN
ftr-424	327	61	panel	panel	NOUN
ftr-424	327	62	contrasting	contrast	VERB
ftr-424	327	63	the	the	DET
ftr-424	327	64	two	two	NUM
ftr-424	327	65	bases	basis	NOUN
ftr-424	327	66	)	)	PUNCT
ftr-424	327	67	;	;	PUNCT
ftr-424	327	68	william	william	PROPN
ftr-424	327	69	g.	g.	PROPN
ftr-424	327	70	gale	gale	PROPN
ftr-424	327	71	,	,	PUNCT
ftr-424	327	72	a	a	DET
ftr-424	327	73	comparison	comparison	NOUN
ftr-424	327	74	of	of	ADP
ftr-424	327	75	income	income	NOUN
ftr-424	327	76	and	and	CCONJ
ftr-424	327	77	consumption	consumption	NOUN
ftr-424	327	78	taxes	taxis	NOUN
ftr-424	327	79	:	:	PUNCT
ftr-424	327	80	a	a	DET
ftr-424	327	81	presentation	presentation	NOUN
ftr-424	327	82	to	to	ADP
ftr-424	327	83	the	the	DET
ftr-424	327	84	president	president	NOUN
ftr-424	327	85	's	's	PART
ftr-424	327	86	advisory	advisory	ADJ
ftr-424	327	87	panel	panel	NOUN
ftr-424	327	88	on	on	ADP
ftr-424	327	89	federal	federal	ADJ
ftr-424	327	90	tax	tax	NOUN
ftr-424	327	91	reform	reform	NOUN
ftr-424	327	92	(	(	PUNCT
ftr-424	327	93	feb	feb	PROPN
ftr-424	327	94	.	.	PROPN
ftr-424	327	95	16	16	NUM
ftr-424	327	96	,	,	PUNCT
ftr-424	327	97	2005	2005	NUM
ftr-424	327	98	)	)	PUNCT
ftr-424	327	99	.	.	PUNCT
ftr-424	328	1	these	these	DET
ftr-424	328	2	presentations	presentation	NOUN
ftr-424	328	3	are	be	AUX
ftr-424	328	4	available	available	ADJ
ftr-424	328	5	at	at	ADP
ftr-424	328	6	the	the	DET
ftr-424	328	7	panel	panel	NOUN
ftr-424	328	8	's	's	PART
ftr-424	328	9	website	website	NOUN
ftr-424	328	10	at	at	ADP
ftr-424	328	11	http://www.taxreformpanel.gov	http://www.taxreformpanel.gov	PROPN
ftr-424	328	12	.	.	PUNCT
ftr-424	329	1	53	53	NUM
ftr-424	329	2	.	.	X
ftr-424	330	1	see	see	VERB
ftr-424	330	2	grover	grover	PROPN
ftr-424	330	3	norquist	norquist	PROPN
ftr-424	330	4	,	,	PUNCT
ftr-424	330	5	step	step	NOUN
ftr-424	330	6	-	-	PUNCT
ftr-424	330	7	by	by	ADP
ftr-424	330	8	-	-	PUNCT
ftr-424	330	9	step	step	NOUN
ftr-424	330	10	tax	tax	NOUN
ftr-424	330	11	reform	reform	NOUN
ftr-424	330	12	,	,	PUNCT
ftr-424	330	13	wash	wash	NOUN
ftr-424	330	14	.	.	PUNCT
ftr-424	331	1	post	post	NOUN
ftr-424	331	2	,	,	PUNCT
ftr-424	331	3	june	june	PROPN
ftr-424	331	4	9	9	NUM
ftr-424	331	5	,	,	PUNCT
ftr-424	331	6	2003	2003	NUM
ftr-424	331	7	,	,	PUNCT
ftr-424	331	8	at	at	ADP
ftr-424	331	9	a21	a21	NOUN
ftr-424	331	10	(	(	PUNCT
ftr-424	331	11	asserting	assert	VERB
ftr-424	331	12	that	that	SCONJ
ftr-424	331	13	bush	bush	PROPN
ftr-424	331	14	is	be	AUX
ftr-424	331	15	taking	take	VERB
ftr-424	331	16	"	"	PUNCT
ftr-424	331	17	deliberate	deliberate	ADJ
ftr-424	331	18	steps	step	NOUN
ftr-424	331	19	"	"	PUNCT
ftr-424	331	20	towards	towards	ADP
ftr-424	331	21	a	a	DET
ftr-424	331	22	"	"	PUNCT
ftr-424	331	23	single	single	ADJ
ftr-424	331	24	-	-	PUNCT
ftr-424	331	25	rate	rate	NOUN
ftr-424	331	26	tax	tax	NOUN
ftr-424	331	27	,	,	PUNCT
ftr-424	331	28	"	"	PUNCT
ftr-424	331	29	including	include	VERB
ftr-424	331	30	abolishing	abolish	VERB
ftr-424	331	31	the	the	DET
ftr-424	331	32	estate	estate	NOUN
ftr-424	331	33	and	and	CCONJ
ftr-424	331	34	capital	capital	NOUN
ftr-424	331	35	gains	gain	NOUN
ftr-424	331	36	taxes	taxis	NOUN
ftr-424	331	37	,	,	PUNCT
ftr-424	331	38	creating	create	VERB
ftr-424	331	39	accounts	account	NOUN
ftr-424	331	40	that	that	PRON
ftr-424	331	41	permit	permit	VERB
ftr-424	331	42	unlimited	unlimited	ADJ
ftr-424	331	43	tax	tax	NOUN
ftr-424	331	44	-	-	PUNCT
ftr-424	331	45	free	free	ADJ
ftr-424	331	46	savings	saving	NOUN
ftr-424	331	47	,	,	PUNCT
ftr-424	331	48	permitting	permit	VERB
ftr-424	331	49	businesses	business	NOUN
ftr-424	331	50	to	to	PART
ftr-424	331	51	deduct	deduct	VERB
ftr-424	331	52	all	all	DET
ftr-424	331	53	business	business	NOUN
ftr-424	331	54	investment	investment	NOUN
ftr-424	331	55	,	,	PUNCT
ftr-424	331	56	and	and	CCONJ
ftr-424	331	57	abolishing	abolish	VERB
ftr-424	331	58	the	the	DET
ftr-424	331	59	amt	amt	NOUN
ftr-424	331	60	)	)	PUNCT
ftr-424	331	61	.	.	PUNCT
ftr-424	332	1	54	54	NUM
ftr-424	332	2	.	.	PUNCT
ftr-424	333	1	some	some	PRON
ftr-424	333	2	assert	assert	VERB
ftr-424	333	3	that	that	SCONJ
ftr-424	333	4	a	a	DET
ftr-424	333	5	progressive	progressive	ADJ
ftr-424	333	6	consumption	consumption	NOUN
ftr-424	333	7	tax	tax	NOUN
ftr-424	333	8	avoids	avoid	VERB
ftr-424	333	9	these	these	DET
ftr-424	333	10	harms	harm	NOUN
ftr-424	333	11	.	.	PUNCT
ftr-424	334	1	see	see	VERB
ftr-424	334	2	,	,	PUNCT
ftr-424	334	3	e.g.	e.g.	ADV
ftr-424	334	4	,	,	PUNCT
ftr-424	334	5	mccaffery	mccaffery	NOUN
ftr-424	334	6	,	,	PUNCT
ftr-424	334	7	timing	timing	NOUN
ftr-424	334	8	,	,	PUNCT
ftr-424	334	9	supra	supra	PROPN
ftr-424	334	10	note	note	PROPN
ftr-424	334	11	22	22	NUM
ftr-424	334	12	(	(	PUNCT
ftr-424	334	13	arguing	argue	VERB
ftr-424	334	14	that	that	SCONJ
ftr-424	334	15	a	a	DET
ftr-424	334	16	progressive	progressive	ADJ
ftr-424	334	17	cash	cash	NOUN
ftr-424	334	18	-	-	PUNCT
ftr-424	334	19	flow	flow	NOUN
ftr-424	334	20	consumption	consumption	NOUN
ftr-424	334	21	tax	tax	NOUN
ftr-424	334	22	is	be	AUX
ftr-424	334	23	fair	fair	ADJ
ftr-424	334	24	because	because	SCONJ
ftr-424	334	25	it	it	PRON
ftr-424	334	26	increases	increase	VERB
ftr-424	334	27	the	the	DET
ftr-424	334	28	tax	tax	NOUN
ftr-424	334	29	burden	burden	NOUN
ftr-424	334	30	when	when	SCONJ
ftr-424	334	31	capital	capital	NOUN
ftr-424	334	32	transactions	transaction	NOUN
ftr-424	334	33	are	be	AUX
ftr-424	334	34	used	use	VERB
ftr-424	334	35	to	to	PART
ftr-424	334	36	enhance	enhance	VERB
ftr-424	334	37	labor	labor	NOUN
ftr-424	334	38	earnings	earning	NOUN
ftr-424	334	39	)	)	PUNCT
ftr-424	334	40	;	;	PUNCT
ftr-424	334	41	edward	edward	PROPN
ftr-424	334	42	j.	j.	PROPN
ftr-424	334	43	mccaffery	mccaffery	PROPN
ftr-424	334	44	,	,	PUNCT
ftr-424	334	45	fair	fair	ADJ
ftr-424	334	46	not	not	PART
ftr-424	334	47	flat	flat	ADJ
ftr-424	334	48	:	:	PUNCT
ftr-424	334	49	how	how	SCONJ
ftr-424	334	50	to	to	PART
ftr-424	334	51	make	make	VERB
ftr-424	334	52	the	the	DET
ftr-424	334	53	tax	tax	NOUN
ftr-424	334	54	system	system	NOUN
ftr-424	334	55	better	well	ADJ
ftr-424	334	56	and	and	CCONJ
ftr-424	334	57	simpler	simple	ADJ
ftr-424	334	58	(	(	PUNCT
ftr-424	334	59	univ	univ	PROPN
ftr-424	334	60	.	.	PUNCT
ftr-424	334	61	ofchi	ofchi	PROPN
ftr-424	334	62	.	.	PUNCT
ftr-424	335	1	press	press	NOUN
ftr-424	335	2	2002	2002	NUM
ftr-424	335	3	)	)	PUNCT
ftr-424	335	4	(	(	PUNCT
ftr-424	335	5	similar	similar	ADJ
ftr-424	335	6	)	)	PUNCT
ftr-424	335	7	.	.	PUNCT
ftr-424	336	1	others	other	NOUN
ftr-424	336	2	have	have	AUX
ftr-424	336	3	argued	argue	VERB
ftr-424	336	4	that	that	SCONJ
ftr-424	336	5	the	the	DET
ftr-424	336	6	only	only	ADJ
ftr-424	336	7	difference	difference	NOUN
ftr-424	336	8	between	between	ADP
ftr-424	336	9	an	an	DET
ftr-424	336	10	income	income	NOUN
ftr-424	336	11	and	and	CCONJ
ftr-424	336	12	consumption	consumption	NOUN
ftr-424	336	13	tax	tax	NOUN
ftr-424	336	14	is	be	AUX
ftr-424	336	15	a	a	DET
ftr-424	336	16	tax	tax	NOUN
ftr-424	336	17	on	on	ADP
ftr-424	336	18	the	the	DET
ftr-424	336	19	purportedly	purportedly	ADV
ftr-424	336	20	nominal	nominal	ADJ
ftr-424	336	21	risk	risk	NOUN
ftr-424	336	22	-	-	PUNCT
ftr-424	336	23	free	free	ADJ
ftr-424	336	24	return	return	NOUN
ftr-424	336	25	of	of	ADP
ftr-424	336	26	capital	capital	NOUN
ftr-424	336	27	.	.	PUNCT
ftr-424	337	1	see	see	VERB
ftr-424	337	2	,	,	PUNCT
ftr-424	337	3	e.g.	e.g.	ADV
ftr-424	337	4	,	,	PUNCT
ftr-424	337	5	david	david	PROPN
ftr-424	337	6	f.	f.	PROPN
ftr-424	337	7	bradford	bradford	PROPN
ftr-424	337	8	,	,	PUNCT
ftr-424	337	9	consumption	consumption	NOUN
ftr-424	337	10	taxes	taxis	NOUN
ftr-424	337	11	:	:	PUNCT
ftr-424	337	12	some	some	DET
ftr-424	337	13	fundamental	fundamental	ADJ
ftr-424	337	14	transition	transition	NOUN
ftr-424	337	15	issues	issue	NOUN
ftr-424	337	16	,	,	PUNCT
ftr-424	337	17	in	in	ADP
ftr-424	337	18	frontiers	frontier	NOUN
ftr-424	337	19	of	of	ADP
ftr-424	337	20	tax	tax	NOUN
ftr-424	337	21	reform	reform	NOUN
ftr-424	337	22	13	13	NUM
ftr-424	337	23	,	,	PUNCT
ftr-424	337	24	129	129	NUM
ftr-424	337	25	(	(	PUNCT
ftr-424	337	26	michael	michael	PROPN
ftr-424	337	27	j.	j.	PROPN
ftr-424	337	28	boskin	boskin	PROPN
ftr-424	337	29	ed	ed	NOUN
ftr-424	337	30	.	.	PROPN
ftr-424	337	31	1996	1996	NUM
ftr-424	337	32	)	)	PUNCT
ftr-424	338	1	[	[	X
ftr-424	338	2	hereinafter	hereinafter	NOUN
ftr-424	338	3	,	,	PUNCT
ftr-424	338	4	fundamental	fundamental	ADJ
ftr-424	338	5	issues	issue	NOUN
ftr-424	338	6	]	]	PUNCT
ftr-424	338	7	(	(	PUNCT
ftr-424	338	8	distinguishing	distinguish	VERB
ftr-424	338	9	consumption	consumption	NOUN
ftr-424	338	10	and	and	CCONJ
ftr-424	338	11	income	income	NOUN
ftr-424	338	12	taxes	taxis	NOUN
ftr-424	338	13	based	base	VERB
ftr-424	338	14	on	on	ADP
ftr-424	338	15	treatment	treatment	NOUN
ftr-424	338	16	of	of	ADP
ftr-424	338	17	risk	risk	NOUN
ftr-424	338	18	-	-	PUNCT
ftr-424	338	19	free	free	ADJ
ftr-424	338	20	return	return	NOUN
ftr-424	338	21	)	)	PUNCT
ftr-424	338	22	;	;	PUNCT
ftr-424	338	23	daniel	daniel	PROPN
ftr-424	338	24	shaviro	shaviro	PROPN
ftr-424	338	25	,	,	PUNCT
ftr-424	338	26	replacing	replace	VERB
ftr-424	338	27	the	the	DET
ftr-424	338	28	income	income	NOUN
ftr-424	338	29	tax	tax	NOUN
ftr-424	338	30	with	with	ADP
ftr-424	338	31	a	a	DET
ftr-424	338	32	progressive	progressive	ADJ
ftr-424	338	33	consumption	consumption	NOUN
ftr-424	338	34	tax	tax	NOUN
ftr-424	338	35	(	(	PUNCT
ftr-424	338	36	sept	sept	PROPN
ftr-424	338	37	.	.	PROPN
ftr-424	338	38	2003	2003	NUM
ftr-424	338	39	)	)	PUNCT
ftr-424	338	40	,	,	PUNCT
ftr-424	338	41	nyu	nyu	PROPN
ftr-424	338	42	l.	l.	PROPN
ftr-424	338	43	sch	sch	PROPN
ftr-424	338	44	.	.	PUNCT
ftr-424	339	1	pub	pub	NOUN
ftr-424	339	2	.	.	PUNCT
ftr-424	340	1	l.	l.	PROPN
ftr-424	340	2	research	research	PROPN
ftr-424	340	3	paperno	paperno	PROPN
ftr-424	340	4	.	.	PUNCT
ftr-424	341	1	70	70	NUM
ftr-424	341	2	,	,	PUNCT
ftr-424	341	3	at	at	ADP
ftr-424	341	4	http://ssm.com/abstract--444221	http://ssm.com/abstract--444221	PRON
ftr-424	341	5	(	(	PUNCT
ftr-424	341	6	last	last	ADV
ftr-424	341	7	visited	visit	VERB
ftr-424	341	8	oct	oct	PROPN
ftr-424	341	9	.	.	PROPN
ftr-424	341	10	21	21	NUM
ftr-424	341	11	,	,	PUNCT
ftr-424	341	12	2004	2004	NUM
ftr-424	341	13	)	)	PUNCT
ftr-424	342	1	(	(	PUNCT
ftr-424	342	2	arguing	argue	VERB
ftr-424	342	3	that	that	SCONJ
ftr-424	342	4	consumption	consumption	NOUN
ftr-424	342	5	tax	tax	NOUN
ftr-424	342	6	only	only	ADV
ftr-424	342	7	exempts	exempt	VERB
ftr-424	342	8	nominal	nominal	ADJ
ftr-424	342	9	risk	risk	NOUN
ftr-424	342	10	-	-	PUNCT
ftr-424	342	11	free	free	ADJ
ftr-424	342	12	return	return	NOUN
ftr-424	342	13	and	and	CCONJ
ftr-424	342	14	burdens	burden	NOUN
ftr-424	342	15	even	even	ADV
ftr-424	342	16	unspent	unspent	ADJ
ftr-424	342	17	wealth	wealth	NOUN
ftr-424	342	18	)	)	PUNCT
ftr-424	342	19	.	.	PUNCT
ftr-424	343	1	but	but	CCONJ
ftr-424	343	2	see	see	VERB
ftr-424	343	3	avi	avi	NOUN
ftr-424	343	4	-	-	PUNCT
ftr-424	343	5	yonah	yonah	ADJ
ftr-424	343	6	,	,	PUNCT
ftr-424	343	7	supra	supra	PROPN
ftr-424	343	8	note	note	NOUN
ftr-424	343	9	33	33	NUM
ftr-424	343	10	,	,	PUNCT
ftr-424	343	11	at	at	ADP
ftr-424	343	12	1656	1656	NUM
ftr-424	343	13	-	-	SYM
ftr-424	343	14	58	58	NUM
ftr-424	343	15	(	(	PUNCT
ftr-424	343	16	arguing	argue	VERB
ftr-424	343	17	that	that	SCONJ
ftr-424	343	18	the	the	DET
ftr-424	343	19	income	income	NOUN
ftr-424	343	20	tax	tax	NOUN
ftr-424	343	21	reaches	reach	VERB
ftr-424	343	22	risky	risky	ADJ
ftr-424	343	23	returns	return	NOUN
ftr-424	343	24	and	and	CCONJ
ftr-424	343	25	that	that	SCONJ
ftr-424	343	26	the	the	DET
ftr-424	343	27	risk	risk	NOUN
ftr-424	343	28	-	-	PUNCT
ftr-424	343	29	free	free	ADJ
ftr-424	343	30	return	return	NOUN
ftr-424	343	31	is	be	AUX
ftr-424	343	32	higher	high	ADJ
ftr-424	343	33	than	than	SCONJ
ftr-424	343	34	posited	posit	VERB
ftr-424	343	35	by	by	ADP
ftr-424	343	36	proponents	proponent	NOUN
ftr-424	343	37	of	of	ADP
ftr-424	343	38	consumption	consumption	NOUN
ftr-424	343	39	taxation	taxation	NOUN
ftr-424	343	40	)	)	PUNCT
ftr-424	343	41	.	.	PUNCT
ftr-424	344	1	[	[	X
ftr-424	344	2	vol	vol	NOUN
ftr-424	344	3	.	.	PUNCT
ftr-424	344	4	6:9	6:9	NUM
ftr-424	345	1	congress	congress	PROPN
ftr-424	345	2	fiddles	fiddle	VERB
ftr-424	345	3	while	while	SCONJ
ftr-424	345	4	middle	middle	PROPN
ftr-424	345	5	america	america	PROPN
ftr-424	345	6	burns	burn	VERB
ftr-424	345	7	especially	especially	ADV
ftr-424	345	8	rates	rate	NOUN
ftr-424	345	9	on	on	ADP
ftr-424	345	10	capital	capital	NOUN
ftr-424	345	11	gains	gain	NOUN
ftr-424	345	12	.	.	PUNCT
ftr-424	346	1	egtrra	egtrra	PROPN
ftr-424	346	2	also	also	ADV
ftr-424	346	3	phased	phase	VERB
ftr-424	346	4	in	in	ADP
ftr-424	346	5	repeal	repeal	NOUN
ftr-424	346	6	of	of	ADP
ftr-424	346	7	the	the	DET
ftr-424	346	8	estate	estate	NOUN
ftr-424	346	9	tax	tax	NOUN
ftr-424	346	10	(	(	PUNCT
ftr-424	346	11	though	though	SCONJ
ftr-424	346	12	slated	slate	VERB
ftr-424	346	13	as	as	ADP
ftr-424	346	14	only	only	ADJ
ftr-424	346	15	temporary	temporary	ADJ
ftr-424	346	16	repeal	repeal	NOUN
ftr-424	346	17	,	,	PUNCT
ftr-424	346	18	unless	unless	SCONJ
ftr-424	346	19	changed	change	VERB
ftr-424	346	20	)	)	PUNCT
ftr-424	346	21	.	.	PUNCT
ftr-424	347	1	these	these	DET
ftr-424	347	2	changes	change	NOUN
ftr-424	347	3	to	to	ADP
ftr-424	347	4	the	the	DET
ftr-424	347	5	code	code	NOUN
ftr-424	347	6	highlight	highlight	VERB
ftr-424	347	7	increasing	increase	VERB
ftr-424	347	8	equity	equity	NOUN
ftr-424	347	9	concerns	concern	NOUN
ftr-424	347	10	.	.	PUNCT
ftr-424	348	1	the	the	DET
ftr-424	348	2	increase	increase	NOUN
ftr-424	348	3	in	in	ADP
ftr-424	348	4	the	the	DET
ftr-424	348	5	federal	federal	ADJ
ftr-424	348	6	deficit	deficit	NOUN
ftr-424	348	7	and	and	CCONJ
ftr-424	348	8	federal	federal	ADJ
ftr-424	348	9	debt	debt	NOUN
ftr-424	348	10	burdens	burden	NOUN
ftr-424	348	11	,	,	PUNCT
ftr-424	348	12	combined	combine	VERB
ftr-424	348	13	with	with	ADP
ftr-424	348	14	the	the	DET
ftr-424	348	15	targeting	targeting	NOUN
ftr-424	348	16	of	of	ADP
ftr-424	348	17	the	the	DET
ftr-424	348	18	tax	tax	NOUN
ftr-424	348	19	cuts	cut	NOUN
ftr-424	348	20	,	,	PUNCT
ftr-424	348	21	result	result	VERB
ftr-424	348	22	in	in	ADP
ftr-424	348	23	a	a	DET
ftr-424	348	24	substantial	substantial	ADJ
ftr-424	348	25	intergenerational	intergenerational	ADJ
ftr-424	348	26	transfer	transfer	NOUN
ftr-424	348	27	.	.	PUNCT
ftr-424	349	1	the	the	DET
ftr-424	349	2	looming	loom	VERB
ftr-424	349	3	applicability	applicability	NOUN
ftr-424	349	4	of	of	ADP
ftr-424	349	5	the	the	DET
ftr-424	349	6	amt	amt	PROPN
ftr-424	349	7	to	to	ADP
ftr-424	349	8	a	a	DET
ftr-424	349	9	majority	majority	NOUN
ftr-424	349	10	of	of	ADP
ftr-424	349	11	taxpayers	taxpayer	NOUN
ftr-424	349	12	,	,	PUNCT
ftr-424	349	13	rather	rather	ADV
ftr-424	349	14	than	than	ADP
ftr-424	349	15	to	to	ADP
ftr-424	349	16	those	those	PRON
ftr-424	349	17	with	with	ADP
ftr-424	349	18	substantial	substantial	ADJ
ftr-424	349	19	financial	financial	ADJ
ftr-424	349	20	security	security	NOUN
ftr-424	349	21	,	,	PUNCT
ftr-424	349	22	is	be	AUX
ftr-424	349	23	inextricably	inextricably	ADV
ftr-424	349	24	linked	link	VERB
ftr-424	349	25	to	to	ADP
ftr-424	349	26	the	the	DET
ftr-424	349	27	first	first	ADJ
ftr-424	349	28	two	two	NUM
ftr-424	349	29	results	result	NOUN
ftr-424	349	30	.	.	PUNCT
ftr-424	350	1	as	as	SCONJ
ftr-424	350	2	noted	note	VERB
ftr-424	350	3	by	by	ADP
ftr-424	350	4	two	two	NUM
ftr-424	350	5	prominent	prominent	ADJ
ftr-424	350	6	tax	tax	NOUN
ftr-424	350	7	analysts	analyst	NOUN
ftr-424	350	8	,	,	PUNCT
ftr-424	350	9	"	"	PUNCT
ftr-424	350	10	[	[	X
ftr-424	350	11	n]o	n]o	ADJ
ftr-424	350	12	permanent	permanent	ADJ
ftr-424	350	13	tax	tax	NOUN
ftr-424	350	14	cut	cut	NOUN
ftr-424	350	15	proposal	proposal	NOUN
ftr-424	350	16	can	can	AUX
ftr-424	350	17	be	be	AUX
ftr-424	350	18	sensibly	sensibly	ADV
ftr-424	350	19	discussed	discuss	VERB
ftr-424	350	20	without	without	ADP
ftr-424	350	21	addressing	address	VERB
ftr-424	350	22	the	the	DET
ftr-424	350	23	alternative	alternative	ADJ
ftr-424	350	24	minimum	minimum	ADJ
ftr-424	350	25	tax	tax	NOUN
ftr-424	350	26	.	.	PUNCT
ftr-424	351	1	,55	,55	PUNCT
ftr-424	351	2	the	the	DET
ftr-424	351	3	next	next	ADJ
ftr-424	351	4	three	three	NUM
ftr-424	351	5	sections	section	NOUN
ftr-424	351	6	explore	explore	VERB
ftr-424	351	7	each	each	PRON
ftr-424	351	8	of	of	ADP
ftr-424	351	9	these	these	DET
ftr-424	351	10	developments	development	NOUN
ftr-424	351	11	in	in	ADP
ftr-424	351	12	more	more	ADJ
ftr-424	351	13	detail	detail	NOUN
ftr-424	351	14	.	.	PUNCT
ftr-424	352	1	a.	a.	NOUN
ftr-424	352	2	overall	overall	ADJ
ftr-424	352	3	federal	federal	ADJ
ftr-424	352	4	tax	tax	NOUN
ftr-424	352	5	system	system	NOUN
ftr-424	352	6	progressivity	progressivity	NOUN
ftr-424	352	7	america	america	PROPN
ftr-424	352	8	is	be	AUX
ftr-424	352	9	characterized	characterize	VERB
ftr-424	352	10	by	by	ADP
ftr-424	352	11	increasing	increase	VERB
ftr-424	352	12	income	income	NOUN
ftr-424	352	13	disparity	disparity	NOUN
ftr-424	352	14	,	,	PUNCT
ftr-424	352	15	with	with	ADP
ftr-424	352	16	more	more	ADJ
ftr-424	352	17	people	people	NOUN
ftr-424	352	18	living	live	VERB
ftr-424	352	19	in	in	ADP
ftr-424	352	20	poverty	poverty	NOUN
ftr-424	352	21	while	while	SCONJ
ftr-424	352	22	more	more	ADJ
ftr-424	352	23	ceos	ceo	NOUN
ftr-424	352	24	earn	earn	VERB
ftr-424	352	25	millions.56	millions.56	NOUN
ftr-424	352	26	even	even	ADV
ftr-424	352	27	as	as	SCONJ
ftr-424	352	28	the	the	DET
ftr-424	352	29	gap	gap	NOUN
ftr-424	352	30	between	between	ADP
ftr-424	352	31	the	the	DET
ftr-424	352	32	rich	rich	ADJ
ftr-424	352	33	and	and	CCONJ
ftr-424	352	34	the	the	DET
ftr-424	352	35	poor	poor	ADJ
ftr-424	352	36	in	in	ADP
ftr-424	352	37	the	the	DET
ftr-424	352	38	united	united	PROPN
ftr-424	352	39	states	states	PROPN
ftr-424	352	40	expands	expand	VERB
ftr-424	352	41	into	into	ADP
ftr-424	352	42	a	a	DET
ftr-424	352	43	chasm,57	chasm,57	NOUN
ftr-424	352	44	55	55	NUM
ftr-424	352	45	.	.	PUNCT
ftr-424	353	1	william	william	PROPN
ftr-424	353	2	g.	g.	PROPN
ftr-424	353	3	gale	gale	PROPN
ftr-424	353	4	&	&	CCONJ
ftr-424	353	5	peter	peter	PROPN
ftr-424	353	6	r.	r.	PROPN
ftr-424	353	7	orszag	orszag	PROPN
ftr-424	353	8	,	,	PUNCT
ftr-424	353	9	should	should	AUX
ftr-424	353	10	the	the	DET
ftr-424	353	11	president	president	NOUN
ftr-424	353	12	's	's	PART
ftr-424	353	13	tax	tax	NOUN
ftr-424	353	14	cuts	cut	NOUN
ftr-424	353	15	be	be	AUX
ftr-424	353	16	made	make	VERB
ftr-424	353	17	permanent	permanent	ADJ
ftr-424	353	18	?	?	PUNCT
ftr-424	353	19	,	,	PUNCT
ftr-424	353	20	102	102	NUM
ftr-424	353	21	tax	tax	NOUN
ftr-424	353	22	notes	note	NOUN
ftr-424	353	23	1277	1277	NUM
ftr-424	353	24	,	,	PUNCT
ftr-424	353	25	1277	1277	NUM
ftr-424	353	26	(	(	PUNCT
ftr-424	353	27	mar	mar	PROPN
ftr-424	353	28	.	.	PROPN
ftr-424	353	29	8	8	NUM
ftr-424	353	30	,	,	PUNCT
ftr-424	353	31	2004	2004	NUM
ftr-424	353	32	)	)	PUNCT
ftr-424	354	1	(	(	PUNCT
ftr-424	354	2	noting	note	VERB
ftr-424	354	3	that	that	SCONJ
ftr-424	354	4	the	the	DET
ftr-424	354	5	bush	bush	PROPN
ftr-424	354	6	administration	administration	NOUN
ftr-424	354	7	's	's	PART
ftr-424	354	8	2005	2005	NUM
ftr-424	354	9	budget	budget	NOUN
ftr-424	354	10	does	do	AUX
ftr-424	354	11	not	not	PART
ftr-424	354	12	address	address	VERB
ftr-424	354	13	the	the	DET
ftr-424	354	14	long	long	ADJ
ftr-424	354	15	-	-	PUNCT
ftr-424	354	16	term	term	NOUN
ftr-424	354	17	amt	amt	PROPN
ftr-424	354	18	problem	problem	NOUN
ftr-424	354	19	)	)	PUNCT
ftr-424	354	20	.	.	PUNCT
ftr-424	355	1	see	see	VERB
ftr-424	355	2	also	also	ADV
ftr-424	355	3	alan	alan	PROPN
ftr-424	355	4	j.	j.	PROPN
ftr-424	355	5	auerbach	auerbach	PROPN
ftr-424	355	6	,	,	PUNCT
ftr-424	355	7	william	william	PROPN
ftr-424	355	8	g.	g.	PROPN
ftr-424	355	9	gale	gale	PROPN
ftr-424	355	10	&	&	CCONJ
ftr-424	355	11	peter	peter	PROPN
ftr-424	355	12	r.	r.	PROPN
ftr-424	355	13	orszag	orszag	PROPN
ftr-424	355	14	,	,	PUNCT
ftr-424	355	15	bush	bush	PROPN
ftr-424	355	16	administration	administration	PROPN
ftr-424	355	17	tax	tax	NOUN
ftr-424	355	18	policy	policy	NOUN
ftr-424	355	19	:	:	PUNCT
ftr-424	355	20	introduction	introduction	NOUN
ftr-424	355	21	and	and	CCONJ
ftr-424	355	22	background	background	NOUN
ftr-424	355	23	,	,	PUNCT
ftr-424	355	24	104	104	NUM
ftr-424	355	25	tax	tax	NOUN
ftr-424	355	26	notes	note	NOUN
ftr-424	355	27	1291	1291	NUM
ftr-424	355	28	,	,	PUNCT
ftr-424	355	29	1294	1294	NUM
ftr-424	355	30	(	(	PUNCT
ftr-424	355	31	sept	sept	PROPN
ftr-424	355	32	.	.	PROPN
ftr-424	355	33	13	13	NUM
ftr-424	355	34	,	,	PUNCT
ftr-424	355	35	2004	2004	NUM
ftr-424	355	36	)	)	PUNCT
ftr-424	355	37	(	(	PUNCT
ftr-424	355	38	predicting	predict	VERB
ftr-424	355	39	that	that	SCONJ
ftr-424	355	40	if	if	SCONJ
ftr-424	355	41	the	the	DET
ftr-424	355	42	amt	amt	PROPN
ftr-424	355	43	is	be	AUX
ftr-424	355	44	not	not	PART
ftr-424	355	45	amended	amend	VERB
ftr-424	355	46	,	,	PUNCT
ftr-424	355	47	it	it	PRON
ftr-424	355	48	will	will	AUX
ftr-424	355	49	"	"	PUNCT
ftr-424	355	50	eventually	eventually	ADV
ftr-424	355	51	erase	erase	VERB
ftr-424	355	52	all	all	PRON
ftr-424	355	53	of	of	ADP
ftr-424	355	54	the	the	DET
ftr-424	355	55	income	income	NOUN
ftr-424	355	56	tax	tax	NOUN
ftr-424	355	57	cuts	cut	NOUN
ftr-424	355	58	provided	provide	VERB
ftr-424	355	59	in	in	ADP
ftr-424	355	60	the	the	DET
ftr-424	355	61	2001	2001	NUM
ftr-424	355	62	and	and	CCONJ
ftr-424	355	63	2003	2003	NUM
ftr-424	355	64	legislation	legislation	NOUN
ftr-424	355	65	"	"	PUNCT
ftr-424	355	66	)	)	PUNCT
ftr-424	355	67	.	.	PUNCT
ftr-424	356	1	56	56	NUM
ftr-424	356	2	.	.	X
ftr-424	356	3	see	see	VERB
ftr-424	356	4	,	,	PUNCT
ftr-424	356	5	e.g.	e.g.	ADV
ftr-424	356	6	,	,	PUNCT
ftr-424	356	7	u.s	u.s	PROPN
ftr-424	356	8	.	.	PROPN
ftr-424	356	9	census	census	PROPN
ftr-424	356	10	bureau	bureau	PROPN
ftr-424	356	11	,	,	PUNCT
ftr-424	356	12	2003	2003	NUM
ftr-424	356	13	american	american	ADJ
ftr-424	356	14	community	community	NOUN
ftr-424	356	15	survey	survey	NOUN
ftr-424	356	16	,	,	PUNCT
ftr-424	356	17	change	change	VERB
ftr-424	356	18	profile	profile	NOUN
ftr-424	356	19	2001	2001	NUM
ftr-424	356	20	-	-	SYM
ftr-424	356	21	2002	2002	NUM
ftr-424	356	22	tbl	tbl	NOUN
ftr-424	356	23	.	.	PUNCT
ftr-424	357	1	3	3	NUM
ftr-424	357	2	(	(	PUNCT
ftr-424	357	3	aug	aug	PROPN
ftr-424	357	4	.	.	PROPN
ftr-424	357	5	15	15	NUM
ftr-424	357	6	,	,	PUNCT
ftr-424	357	7	2003	2003	NUM
ftr-424	357	8	)	)	PUNCT
ftr-424	358	1	[	[	X
ftr-424	358	2	hereinafter	hereinafter	NOUN
ftr-424	358	3	,	,	PUNCT
ftr-424	358	4	2003	2003	NUM
ftr-424	358	5	acs	acs	NOUN
ftr-424	358	6	change	change	VERB
ftr-424	358	7	profile	profile	NOUN
ftr-424	358	8	]	]	X
ftr-424	358	9	,	,	PUNCT
ftr-424	358	10	at	at	ADP
ftr-424	358	11	http://www.census.gov/acs/www/products/profiles/chg/2002/0102/tabular/010/010	http://www.census.gov/acs/www/products/profiles/chg/2002/0102/tabular/010/010	NOUN
ftr-424	358	12	00us3.htm	00us3.htm	PROPN
ftr-424	358	13	(	(	PUNCT
ftr-424	358	14	showing	show	VERB
ftr-424	358	15	that	that	SCONJ
ftr-424	358	16	approximately	approximately	ADV
ftr-424	358	17	1.3	1.3	NUM
ftr-424	358	18	million	million	NUM
ftr-424	358	19	more	more	ADJ
ftr-424	358	20	americans	americans	PROPN
ftr-424	358	21	were	be	AUX
ftr-424	358	22	living	live	VERB
ftr-424	358	23	in	in	ADP
ftr-424	358	24	poverty	poverty	NOUN
ftr-424	358	25	in	in	ADP
ftr-424	358	26	2002	2002	NUM
ftr-424	358	27	than	than	ADP
ftr-424	358	28	in	in	ADP
ftr-424	358	29	2001	2001	NUM
ftr-424	358	30	)	)	PUNCT
ftr-424	358	31	;	;	PUNCT
ftr-424	358	32	david	david	PROPN
ftr-424	358	33	a.	a.	PROPN
ftr-424	358	34	hartman	hartman	PROPN
ftr-424	358	35	,	,	PUNCT
ftr-424	358	36	does	do	VERB
ftr-424	358	37	progressive	progressive	ADJ
ftr-424	358	38	taxation	taxation	NOUN
ftr-424	358	39	redistribute	redistribute	NOUN
ftr-424	358	40	income	income	NOUN
ftr-424	358	41	?	?	PUNCT
ftr-424	359	1	3	3	NUM
ftr-424	359	2	(	(	PUNCT
ftr-424	359	3	feb	feb	PROPN
ftr-424	359	4	.	.	PROPN
ftr-424	359	5	2002	2002	NUM
ftr-424	359	6	)	)	PUNCT
ftr-424	359	7	,	,	PUNCT
ftr-424	359	8	inst	inst	PROPN
ftr-424	359	9	.	.	PROPN
ftr-424	360	1	for	for	ADP
ftr-424	360	2	pol'y	pol'y	NOUN
ftr-424	360	3	innovation	innovation	NOUN
ftr-424	360	4	policy	policy	NOUN
ftr-424	360	5	report	report	NOUN
ftr-424	360	6	no	no	INTJ
ftr-424	360	7	.	.	NOUN
ftr-424	360	8	162	162	NUM
ftr-424	360	9	,	,	PUNCT
ftr-424	360	10	at	at	ADP
ftr-424	360	11	http://www.ipi.org	http://www.ipi.org	PROPN
ftr-424	360	12	(	(	PUNCT
ftr-424	360	13	reporting	report	VERB
ftr-424	360	14	that	that	SCONJ
ftr-424	360	15	"	"	PUNCT
ftr-424	360	16	since	since	SCONJ
ftr-424	360	17	[	[	X
ftr-424	360	18	1971	1971	NUM
ftr-424	360	19	]	]	PUNCT
ftr-424	360	20	there	there	PRON
ftr-424	360	21	has	have	AUX
ftr-424	360	22	been	be	AUX
ftr-424	360	23	a	a	DET
ftr-424	360	24	steady	steady	ADJ
ftr-424	360	25	increase	increase	NOUN
ftr-424	360	26	in	in	ADP
ftr-424	360	27	before	before	ADP
ftr-424	360	28	and	and	CCONJ
ftr-424	360	29	after	after	ADP
ftr-424	360	30	tax	tax	NOUN
ftr-424	360	31	income	income	NOUN
ftr-424	360	32	share	share	NOUN
ftr-424	360	33	of	of	ADP
ftr-424	360	34	the	the	DET
ftr-424	360	35	top	top	ADJ
ftr-424	360	36	10	10	NUM
ftr-424	360	37	percent	percent	NOUN
ftr-424	361	1	[	[	X
ftr-424	361	2	of	of	ADP
ftr-424	361	3	income	income	NOUN
ftr-424	361	4	earners	earner	NOUN
ftr-424	361	5	]	]	PUNCT
ftr-424	361	6	,	,	PUNCT
ftr-424	361	7	necessarily	necessarily	ADV
ftr-424	361	8	matched	match	VERB
ftr-424	361	9	by	by	ADP
ftr-424	361	10	declining	decline	VERB
ftr-424	361	11	income	income	NOUN
ftr-424	361	12	share	share	NOUN
ftr-424	361	13	before	before	ADP
ftr-424	361	14	and	and	CCONJ
ftr-424	361	15	after	after	ADP
ftr-424	361	16	tax	tax	NOUN
ftr-424	361	17	of	of	ADP
ftr-424	361	18	the	the	DET
ftr-424	361	19	remaining	remain	VERB
ftr-424	361	20	90	90	NUM
ftr-424	361	21	percent	percent	NOUN
ftr-424	361	22	"	"	PUNCT
ftr-424	361	23	)	)	PUNCT
ftr-424	361	24	;	;	PUNCT
ftr-424	362	1	james	james	PROPN
ftr-424	362	2	maule	maule	PROPN
ftr-424	362	3	,	,	PUNCT
ftr-424	362	4	how	how	SCONJ
ftr-424	362	5	much	much	ADJ
ftr-424	362	6	is	be	AUX
ftr-424	362	7	enough	enough	ADJ
ftr-424	362	8	?	?	PUNCT
ftr-424	363	1	(	(	PUNCT
ftr-424	363	2	june	june	PROPN
ftr-424	363	3	28	28	NUM
ftr-424	363	4	,	,	PUNCT
ftr-424	363	5	2004	2004	NUM
ftr-424	363	6	)	)	PUNCT
ftr-424	363	7	,	,	PUNCT
ftr-424	363	8	at	at	ADP
ftr-424	363	9	http://www.mauledagain.blogspot.com	http://www.mauledagain.blogspot.com	PROPN
ftr-424	363	10	(	(	PUNCT
ftr-424	363	11	last	last	ADV
ftr-424	363	12	visited	visit	VERB
ftr-424	363	13	oct	oct	PROPN
ftr-424	363	14	.	.	PROPN
ftr-424	363	15	21	21	NUM
ftr-424	363	16	,	,	PUNCT
ftr-424	363	17	2004	2004	NUM
ftr-424	363	18	)	)	PUNCT
ftr-424	363	19	(	(	PUNCT
ftr-424	363	20	noting	note	VERB
ftr-424	363	21	that	that	SCONJ
ftr-424	363	22	the	the	DET
ftr-424	363	23	two	two	NUM
ftr-424	363	24	top	top	ADV
ftr-424	363	25	-	-	PUNCT
ftr-424	363	26	paid	pay	VERB
ftr-424	363	27	ceos	ceos	NOUN
ftr-424	363	28	in	in	ADP
ftr-424	363	29	a	a	DET
ftr-424	363	30	recent	recent	ADJ
ftr-424	363	31	philadelphia	philadelphia	PROPN
ftr-424	363	32	inquirer	inquirer	PROPN
ftr-424	363	33	report	report	NOUN
ftr-424	363	34	earned	earn	VERB
ftr-424	363	35	$	$	SYM
ftr-424	363	36	35.9	35.9	NUM
ftr-424	363	37	and	and	CCONJ
ftr-424	363	38	$	$	SYM
ftr-424	363	39	34.9	34.9	NUM
ftr-424	363	40	million	million	NUM
ftr-424	363	41	in	in	ADP
ftr-424	363	42	2003	2003	NUM
ftr-424	363	43	,	,	PUNCT
ftr-424	363	44	with	with	ADP
ftr-424	363	45	average	average	ADJ
ftr-424	363	46	ceo	ceo	NOUN
ftr-424	363	47	pay	pay	NOUN
ftr-424	363	48	increases	increase	NOUN
ftr-424	363	49	at	at	ADP
ftr-424	363	50	33	33	NUM
ftr-424	363	51	%	%	NOUN
ftr-424	363	52	and	and	CCONJ
ftr-424	363	53	median	median	ADJ
ftr-424	363	54	earnings	earning	NOUN
ftr-424	363	55	at	at	ADP
ftr-424	363	56	$	$	SYM
ftr-424	363	57	700,000	700,000	NUM
ftr-424	363	58	,	,	PUNCT
ftr-424	363	59	while	while	SCONJ
ftr-424	363	60	the	the	DET
ftr-424	363	61	typical	typical	ADJ
ftr-424	363	62	dentist	dentist	NOUN
ftr-424	363	63	in	in	ADP
ftr-424	363	64	the	the	DET
ftr-424	363	65	philadelphia	philadelphia	PROPN
ftr-424	363	66	area	area	NOUN
ftr-424	363	67	earns	earn	VERB
ftr-424	363	68	$	$	SYM
ftr-424	363	69	132,000	132,000	NUM
ftr-424	363	70	a	a	DET
ftr-424	363	71	year	year	NOUN
ftr-424	363	72	)	)	PUNCT
ftr-424	363	73	.	.	PUNCT
ftr-424	364	1	thus	thus	ADV
ftr-424	364	2	,	,	PUNCT
ftr-424	364	3	even	even	ADV
ftr-424	364	4	among	among	ADP
ftr-424	364	5	professionals	professional	NOUN
ftr-424	364	6	,	,	PUNCT
ftr-424	364	7	there	there	PRON
ftr-424	364	8	are	be	VERB
ftr-424	364	9	substantial	substantial	ADJ
ftr-424	364	10	gaps	gap	NOUN
ftr-424	364	11	between	between	ADP
ftr-424	364	12	income	income	NOUN
ftr-424	364	13	brackets	bracket	NOUN
ftr-424	364	14	of	of	ADP
ftr-424	364	15	the	the	DET
ftr-424	364	16	haves	have	NOUN
ftr-424	364	17	and	and	CCONJ
ftr-424	364	18	the	the	DET
ftr-424	364	19	have	have	NOUN
ftr-424	364	20	-	-	PUNCT
ftr-424	364	21	mores	more	NOUN
ftr-424	364	22	.	.	PUNCT
ftr-424	365	1	57	57	NUM
ftr-424	365	2	.	.	X
ftr-424	366	1	see	see	VERB
ftr-424	366	2	,	,	PUNCT
ftr-424	366	3	e.g.	e.g.	ADV
ftr-424	366	4	,	,	PUNCT
ftr-424	366	5	2003	2003	NUM
ftr-424	366	6	acs	acs	PROPN
ftr-424	366	7	change	change	NOUN
ftr-424	366	8	profile	profile	NOUN
ftr-424	366	9	,	,	PUNCT
ftr-424	366	10	supra	supra	PROPN
ftr-424	366	11	note	note	PROPN
ftr-424	366	12	56	56	NUM
ftr-424	366	13	,	,	PUNCT
ftr-424	366	14	at	at	ADP
ftr-424	366	15	tbl	tbl	NOUN
ftr-424	366	16	.	.	PUNCT
ftr-424	366	17	3	3	NUM
ftr-424	366	18	(	(	PUNCT
ftr-424	366	19	showing	show	VERB
ftr-424	366	20	that	that	SCONJ
ftr-424	366	21	the	the	DET
ftr-424	366	22	percentage	percentage	NOUN
ftr-424	366	23	of	of	ADP
ftr-424	366	24	americans	americans	PROPN
ftr-424	366	25	living	live	VERB
ftr-424	366	26	below	below	ADP
ftr-424	366	27	the	the	DET
ftr-424	366	28	poverty	poverty	NOUN
ftr-424	366	29	line	line	NOUN
ftr-424	366	30	increased	increase	VERB
ftr-424	366	31	from	from	ADP
ftr-424	366	32	12.1	12.1	NUM
ftr-424	366	33	in	in	ADP
ftr-424	366	34	2001	2001	NUM
ftr-424	366	35	to	to	ADP
ftr-424	366	36	12.4	12.4	NUM
ftr-424	366	37	in	in	ADP
ftr-424	366	38	2002	2002	NUM
ftr-424	366	39	and	and	CCONJ
ftr-424	366	40	that	that	SCONJ
ftr-424	366	41	the	the	DET
ftr-424	366	42	number	number	NOUN
ftr-424	366	43	of	of	ADP
ftr-424	366	44	families	family	NOUN
ftr-424	366	45	in	in	ADP
ftr-424	366	46	poverty	poverty	NOUN
ftr-424	366	47	increased	increase	VERB
ftr-424	366	48	from	from	ADP
ftr-424	366	49	6.6	6.6	NUM
ftr-424	366	50	million	million	NUM
ftr-424	366	51	to	to	ADP
ftr-424	366	52	nearly	nearly	ADV
ftr-424	366	53	7	7	NUM
ftr-424	366	54	million	million	NUM
ftr-424	366	55	in	in	ADP
ftr-424	366	56	2002	2002	NUM
ftr-424	366	57	)	)	PUNCT
ftr-424	366	58	;	;	PUNCT
ftr-424	366	59	angie	angie	PROPN
ftr-424	366	60	rodgers	rodgers	PROPN
ftr-424	366	61	&	&	CCONJ
ftr-424	366	62	ed	ed	PROPN
ftr-424	366	63	lazere	lazere	PROPN
ftr-424	366	64	,	,	PUNCT
ftr-424	366	65	dc	dc	PROPN
ftr-424	366	66	fiscal	fiscal	ADJ
ftr-424	366	67	policy	policy	NOUN
ftr-424	366	68	institute	institute	NOUN
ftr-424	366	69	,	,	PUNCT
ftr-424	366	70	income	income	NOUN
ftr-424	366	71	inequality	inequality	NOUN
ftr-424	366	72	in	in	ADP
ftr-424	366	73	the	the	DET
ftr-424	366	74	district	district	NOUN
ftr-424	366	75	of	of	ADP
ftr-424	366	76	columbia	columbia	PROPN
ftr-424	366	77	is	be	AUX
ftr-424	366	78	wider	wide	ADJ
ftr-424	366	79	than	than	ADP
ftr-424	366	80	in	in	ADP
ftr-424	366	81	any	any	DET
ftr-424	366	82	major	major	ADJ
ftr-424	366	83	u.s	u.s	PROPN
ftr-424	366	84	.	.	PROPN
ftr-424	366	85	city	city	PROPN
ftr-424	366	86	1	1	NUM
ftr-424	366	87	(	(	PUNCT
ftr-424	366	88	july	july	PROPN
ftr-424	366	89	23	23	NUM
ftr-424	366	90	,	,	PUNCT
ftr-424	366	91	2004	2004	NUM
ftr-424	366	92	)	)	PUNCT
ftr-424	366	93	,	,	PUNCT
ftr-424	366	94	at	at	ADP
ftr-424	366	95	http://www.dcfpi.org/7-22-04pov.pdf	http://www.dcfpi.org/7-22-04pov.pdf	PROPN
ftr-424	366	96	(	(	PUNCT
ftr-424	366	97	reporting	report	VERB
ftr-424	366	98	that	that	SCONJ
ftr-424	366	99	the	the	DET
ftr-424	366	100	top	top	ADJ
ftr-424	366	101	20	20	NUM
ftr-424	366	102	%	%	NOUN
ftr-424	366	103	of	of	ADP
ftr-424	366	104	20041	20041	NUM
ftr-424	366	105	florida	florida	PROPN
ftr-424	366	106	tax	tax	PROPN
ftr-424	366	107	review	review	NOUN
ftr-424	366	108	the	the	DET
ftr-424	366	109	rich	rich	ADJ
ftr-424	366	110	continue	continue	VERB
ftr-424	366	111	to	to	PART
ftr-424	366	112	be	be	AUX
ftr-424	366	113	the	the	DET
ftr-424	366	114	primary	primary	ADJ
ftr-424	366	115	beneficiaries	beneficiary	NOUN
ftr-424	366	116	of	of	ADP
ftr-424	366	117	both	both	CCONJ
ftr-424	366	118	the	the	DET
ftr-424	366	119	gradual	gradual	ADJ
ftr-424	366	120	erosion	erosion	NOUN
ftr-424	366	121	of	of	ADP
ftr-424	366	122	the	the	DET
ftr-424	366	123	income	income	NOUN
ftr-424	366	124	tax	tax	NOUN
ftr-424	366	125	base	base	NOUN
ftr-424	366	126	towards	towards	ADP
ftr-424	366	127	a	a	DET
ftr-424	366	128	near	near	ADJ
ftr-424	366	129	-	-	PUNCT
ftr-424	366	130	flat	flat	ADJ
ftr-424	366	131	wage	wage	NOUN
ftr-424	366	132	-	-	PUNCT
ftr-424	366	133	based	base	VERB
ftr-424	366	134	system	system	NOUN
ftr-424	366	135	and	and	CCONJ
ftr-424	366	136	the	the	DET
ftr-424	366	137	package	package	NOUN
ftr-424	366	138	of	of	ADP
ftr-424	366	139	2001	2001	NUM
ftr-424	366	140	-	-	SYM
ftr-424	366	141	2003	2003	NUM
ftr-424	366	142	tax	tax	NOUN
ftr-424	366	143	cuts	cut	NOUN
ftr-424	366	144	.	.	PUNCT
ftr-424	366	145	"	"	PUNCT
ftr-424	367	1	the	the	DET
ftr-424	367	2	expanded	expand	VERB
ftr-424	367	3	retirement	retirement	NOUN
ftr-424	367	4	savings	saving	NOUN
ftr-424	367	5	possibilities	possibility	NOUN
ftr-424	367	6	provide	provide	VERB
ftr-424	367	7	little	little	ADJ
ftr-424	367	8	,	,	PUNCT
ftr-424	367	9	if	if	SCONJ
ftr-424	367	10	any	any	PRON
ftr-424	367	11	,	,	PUNCT
ftr-424	367	12	benefit	benefit	NOUN
ftr-424	367	13	to	to	ADP
ftr-424	367	14	the	the	DET
ftr-424	367	15	majority	majority	NOUN
ftr-424	367	16	of	of	ADP
ftr-424	367	17	ordinary	ordinary	ADJ
ftr-424	367	18	wageearners	wageearner	NOUN
ftr-424	367	19	,	,	PUNCT
ftr-424	367	20	most	most	ADJ
ftr-424	367	21	of	of	ADP
ftr-424	367	22	whom	whom	PRON
ftr-424	367	23	can	can	AUX
ftr-424	367	24	not	not	PART
ftr-424	367	25	afford	afford	VERB
ftr-424	367	26	to	to	PART
ftr-424	367	27	contribute	contribute	VERB
ftr-424	367	28	the	the	DET
ftr-424	367	29	maximum	maximum	ADJ
ftr-424	367	30	amount	amount	NOUN
ftr-424	367	31	permitted	permit	VERB
ftr-424	367	32	by	by	ADP
ftr-424	367	33	pre-2001	pre-2001	NOUN
ftr-424	367	34	limits;59	limits;59	PROPN
ftr-424	368	1	instead	instead	ADV
ftr-424	368	2	,	,	PUNCT
ftr-424	368	3	the	the	DET
ftr-424	368	4	new	new	ADJ
ftr-424	368	5	provisions	provision	NOUN
ftr-424	368	6	benefit	benefit	VERB
ftr-424	368	7	those	those	PRON
ftr-424	368	8	who	who	PRON
ftr-424	368	9	were	be	AUX
ftr-424	368	10	constrained	constrain	VERB
ftr-424	368	11	by	by	ADP
ftr-424	368	12	the	the	DET
ftr-424	368	13	former	former	ADJ
ftr-424	368	14	limits	limit	VERB
ftr-424	368	15	those	those	PRON
ftr-424	368	16	who	who	PRON
ftr-424	368	17	"	"	PUNCT
ftr-424	368	18	are	be	AUX
ftr-424	368	19	already	already	ADV
ftr-424	368	20	the	the	DET
ftr-424	368	21	bestprepared	bestprepared	ADJ
ftr-424	368	22	for	for	ADP
ftr-424	368	23	retirement	retirement	NOUN
ftr-424	368	24	.	.	PUNCT
ftr-424	369	1	""0	""0	NOUN
ftr-424	369	2	the	the	DET
ftr-424	369	3	2003	2003	NUM
ftr-424	369	4	tax	tax	NOUN
ftr-424	369	5	cuts	cut	NOUN
ftr-424	369	6	contributed	contribute	VERB
ftr-424	369	7	even	even	ADV
ftr-424	369	8	more	more	ADV
ftr-424	369	9	clearly	clearly	ADV
ftr-424	369	10	households	household	NOUN
ftr-424	369	11	in	in	ADP
ftr-424	369	12	dc	dc	PROPN
ftr-424	369	13	have	have	VERB
ftr-424	369	14	31	31	NUM
ftr-424	369	15	times	time	NOUN
ftr-424	369	16	the	the	DET
ftr-424	369	17	average	average	ADJ
ftr-424	369	18	income	income	NOUN
ftr-424	369	19	of	of	ADP
ftr-424	369	20	the	the	DET
ftr-424	369	21	bottom	bottom	ADJ
ftr-424	369	22	20	20	NUM
ftr-424	369	23	%	%	NOUN
ftr-424	369	24	)	)	PUNCT
ftr-424	369	25	;	;	PUNCT
ftr-424	369	26	richard	richard	PROPN
ftr-424	369	27	westin	westin	PROPN
ftr-424	369	28	,	,	PUNCT
ftr-424	369	29	modifying	modify	VERB
ftr-424	369	30	the	the	DET
ftr-424	369	31	federal	federal	ADJ
ftr-424	369	32	tax	tax	NOUN
ftr-424	369	33	framework	framework	NOUN
ftr-424	369	34	to	to	PART
ftr-424	369	35	stimulate	stimulate	VERB
ftr-424	369	36	employment	employment	NOUN
ftr-424	369	37	without	without	ADP
ftr-424	369	38	violating	violate	VERB
ftr-424	369	39	gatt	gatt	NOUN
ftr-424	369	40	principles	principle	NOUN
ftr-424	369	41	,	,	PUNCT
ftr-424	369	42	103	103	NUM
ftr-424	369	43	tax	tax	NOUN
ftr-424	369	44	notes	note	NOUN
ftr-424	369	45	335	335	NUM
ftr-424	369	46	,	,	PUNCT
ftr-424	369	47	337	337	NUM
ftr-424	369	48	(	(	PUNCT
ftr-424	369	49	apr	apr	PROPN
ftr-424	369	50	.	.	PROPN
ftr-424	369	51	19	19	NUM
ftr-424	369	52	,	,	PUNCT
ftr-424	369	53	2004	2004	NUM
ftr-424	369	54	)	)	PUNCT
ftr-424	369	55	(	(	PUNCT
ftr-424	369	56	noting	note	VERB
ftr-424	369	57	that	that	SCONJ
ftr-424	369	58	the	the	DET
ftr-424	369	59	wealthy	wealthy	ADJ
ftr-424	369	60	are	be	AUX
ftr-424	369	61	getting	get	VERB
ftr-424	369	62	wealthier	wealthy	ADJ
ftr-424	369	63	and	and	CCONJ
ftr-424	369	64	the	the	DET
ftr-424	369	65	top	top	ADJ
ftr-424	369	66	tax	tax	NOUN
ftr-424	369	67	rates	rate	NOUN
ftr-424	369	68	are	be	AUX
ftr-424	369	69	declining	decline	VERB
ftr-424	369	70	,	,	PUNCT
ftr-424	369	71	citing	cite	VERB
ftr-424	369	72	caroline	caroline	PROPN
ftr-424	369	73	tolbert	tolbert	PROPN
ftr-424	369	74	,	,	PUNCT
ftr-424	369	75	direct	direct	ADJ
ftr-424	369	76	democracy	democracy	NOUN
ftr-424	369	77	and	and	CCONJ
ftr-424	369	78	institutional	institutional	ADJ
ftr-424	369	79	realignment	realignment	NOUN
ftr-424	369	80	in	in	ADP
ftr-424	369	81	the	the	DET
ftr-424	369	82	american	american	ADJ
ftr-424	369	83	states	state	NOUN
ftr-424	369	84	,	,	PUNCT
ftr-424	369	85	2003	2003	NUM
ftr-424	369	86	,	,	PUNCT
ftr-424	369	87	118	118	NUM
ftr-424	369	88	political	political	ADJ
ftr-424	369	89	science	science	NOUN
ftr-424	369	90	quarterly	quarterly	NOUN
ftr-424	369	91	467	467	NUM
ftr-424	369	92	(	(	PUNCT
ftr-424	369	93	sept	sept	PROPN
ftr-424	369	94	22	22	NUM
ftr-424	369	95	,	,	PUNCT
ftr-424	369	96	2003	2003	NUM
ftr-424	369	97	)	)	PUNCT
ftr-424	369	98	)	)	PUNCT
ftr-424	369	99	;	;	PUNCT
ftr-424	369	100	bob	bob	PROPN
ftr-424	369	101	herbert	herbert	PROPN
ftr-424	369	102	,	,	PUNCT
ftr-424	369	103	oblivious	oblivious	ADJ
ftr-424	369	104	in	in	ADP
ftr-424	369	105	d.c	d.c	PROPN
ftr-424	369	106	.	.	PROPN
ftr-424	369	107	,	,	PUNCT
ftr-424	369	108	n.y	n.y	PROPN
ftr-424	369	109	.	.	PROPN
ftr-424	369	110	times	times	PROPN
ftr-424	369	111	,	,	PUNCT
ftr-424	369	112	june	june	PROPN
ftr-424	369	113	30	30	NUM
ftr-424	369	114	,	,	PUNCT
ftr-424	369	115	2003	2003	NUM
ftr-424	369	116	,	,	PUNCT
ftr-424	369	117	at	at	ADP
ftr-424	369	118	a21	a21	NOUN
ftr-424	369	119	(	(	PUNCT
ftr-424	369	120	noting	note	VERB
ftr-424	369	121	that	that	SCONJ
ftr-424	369	122	"	"	PUNCT
ftr-424	369	123	the	the	DET
ftr-424	369	124	wealthiest	wealthy	ADJ
ftr-424	369	125	400	400	NUM
ftr-424	369	126	taxpayers	taxpayer	NOUN
ftr-424	369	127	accounted	account	VERB
ftr-424	369	128	for	for	ADP
ftr-424	369	129	more	more	ADJ
ftr-424	369	130	than	than	ADP
ftr-424	369	131	1	1	NUM
ftr-424	369	132	percent	percent	NOUN
ftr-424	369	133	of	of	ADP
ftr-424	369	134	all	all	DET
ftr-424	369	135	the	the	DET
ftr-424	369	136	income	income	NOUN
ftr-424	369	137	in	in	ADP
ftr-424	369	138	the	the	DET
ftr-424	369	139	united	united	PROPN
ftr-424	369	140	states	states	PROPN
ftr-424	369	141	in	in	ADP
ftr-424	369	142	2000	2000	NUM
ftr-424	369	143	,	,	PUNCT
ftr-424	369	144	'	'	PUNCT
ftr-424	369	145	more	more	ADV
ftr-424	369	146	than	than	ADP
ftr-424	369	147	double	double	DET
ftr-424	369	148	their	their	PRON
ftr-424	369	149	share	share	NOUN
ftr-424	369	150	just	just	ADV
ftr-424	369	151	eight	eight	NUM
ftr-424	369	152	years	year	NOUN
ftr-424	369	153	earlier	early	ADV
ftr-424	369	154	"	"	PUNCT
ftr-424	369	155	'	'	PUNCT
ftr-424	369	156	)	)	PUNCT
ftr-424	369	157	;	;	PUNCT
ftr-424	369	158	alstott	alstott	VERB
ftr-424	369	159	,	,	PUNCT
ftr-424	369	160	response	response	NOUN
ftr-424	369	161	,	,	PUNCT
ftr-424	369	162	supra	supra	PROPN
ftr-424	369	163	note	note	NOUN
ftr-424	369	164	22	22	NUM
ftr-424	369	165	,	,	PUNCT
ftr-424	369	166	at	at	ADP
ftr-424	369	167	367	367	NUM
ftr-424	369	168	&	&	CCONJ
ftr-424	369	169	n.20	n.20	X
ftr-424	369	170	(	(	PUNCT
ftr-424	369	171	in	in	ADP
ftr-424	369	172	1996	1996	NUM
ftr-424	369	173	,	,	PUNCT
ftr-424	369	174	citing	cite	VERB
ftr-424	369	175	articles	article	NOUN
ftr-424	369	176	by	by	ADP
ftr-424	369	177	wolff	wolff	NOUN
ftr-424	369	178	,	,	PUNCT
ftr-424	369	179	bradsher	bradsher	ADV
ftr-424	369	180	and	and	CCONJ
ftr-424	369	181	gramlich	gramlich	VERB
ftr-424	369	182	indicating	indicate	VERB
ftr-424	369	183	that	that	SCONJ
ftr-424	369	184	"	"	PUNCT
ftr-424	369	185	already	already	ADV
ftr-424	369	186	-	-	PUNCT
ftr-424	369	187	large	large	ADJ
ftr-424	369	188	inequalities	inequality	NOUN
ftr-424	369	189	in	in	ADP
ftr-424	369	190	income	income	NOUN
ftr-424	369	191	and	and	CCONJ
ftr-424	369	192	wealth	wealth	NOUN
ftr-424	369	193	in	in	ADP
ftr-424	369	194	the	the	DET
ftr-424	369	195	united	united	PROPN
ftr-424	369	196	states	states	PROPN
ftr-424	369	197	continue	continue	VERB
ftr-424	369	198	to	to	PART
ftr-424	369	199	grow	grow	VERB
ftr-424	369	200	"	"	PUNCT
ftr-424	369	201	)	)	PUNCT
ftr-424	369	202	;	;	PUNCT
ftr-424	369	203	jon	jon	PROPN
ftr-424	369	204	e.	e.	PROPN
ftr-424	369	205	hilsenrath	hilsenrath	PROPN
ftr-424	369	206	&	&	CCONJ
ftr-424	369	207	sholnn	sholnn	PROPN
ftr-424	369	208	freeman	freeman	PROPN
ftr-424	369	209	,	,	PUNCT
ftr-424	369	210	affluent	affluent	ADJ
ftr-424	369	211	advantage	advantage	NOUN
ftr-424	369	212	:	:	PUNCT
ftr-424	369	213	so	so	ADV
ftr-424	369	214	far	far	ADV
ftr-424	369	215	,	,	PUNCT
ftr-424	369	216	economic	economic	ADJ
ftr-424	369	217	recovery	recovery	NOUN
ftr-424	369	218	tilts	tilt	VERB
ftr-424	369	219	to	to	ADP
ftr-424	369	220	highest	high	ADJ
ftr-424	369	221	-	-	PUNCT
ftr-424	369	222	income	income	NOUN
ftr-424	369	223	americans	americans	PROPN
ftr-424	369	224	,	,	PUNCT
ftr-424	369	225	wall	wall	PROPN
ftr-424	369	226	st	st	PROPN
ftr-424	369	227	.	.	PROPN
ftr-424	369	228	j.	j.	PROPN
ftr-424	369	229	,	,	PUNCT
ftr-424	369	230	july	july	PROPN
ftr-424	369	231	20	20	NUM
ftr-424	369	232	,	,	PUNCT
ftr-424	369	233	2004	2004	NUM
ftr-424	369	234	,	,	PUNCT
ftr-424	369	235	at	at	ADP
ftr-424	369	236	a	a	DET
ftr-424	369	237	1	1	NUM
ftr-424	369	238	(	(	PUNCT
ftr-424	369	239	noting	note	VERB
ftr-424	369	240	increased	increase	VERB
ftr-424	369	241	wage	wage	NOUN
ftr-424	369	242	and	and	CCONJ
ftr-424	369	243	income	income	NOUN
ftr-424	369	244	disparities	disparity	NOUN
ftr-424	369	245	accompanying	accompany	VERB
ftr-424	369	246	a	a	DET
ftr-424	369	247	surge	surge	NOUN
ftr-424	369	248	in	in	ADP
ftr-424	369	249	luxury	luxury	NOUN
ftr-424	369	250	brand	brand	NOUN
ftr-424	369	251	consumer	consumer	NOUN
ftr-424	369	252	spending	spending	NOUN
ftr-424	369	253	by	by	ADP
ftr-424	369	254	the	the	DET
ftr-424	369	255	wealthy	wealthy	ADJ
ftr-424	369	256	)	)	PUNCT
ftr-424	369	257	.	.	PUNCT
ftr-424	370	1	58	58	NUM
ftr-424	370	2	.	.	PUNCT
ftr-424	371	1	see	see	VERB
ftr-424	371	2	citizens	citizen	NOUN
ftr-424	371	3	for	for	ADP
ftr-424	371	4	tax	tax	NOUN
ftr-424	371	5	justice	justice	NOUN
ftr-424	371	6	,	,	PUNCT
ftr-424	371	7	effects	effect	NOUN
ftr-424	371	8	of	of	ADP
ftr-424	371	9	first	first	ADJ
ftr-424	371	10	three	three	NUM
ftr-424	371	11	bush	bush	PROPN
ftr-424	371	12	tax	tax	NOUN
ftr-424	371	13	cuts	cut	NOUN
ftr-424	371	14	charted	chart	VERB
ftr-424	371	15	1	1	NUM
ftr-424	371	16	(	(	PUNCT
ftr-424	371	17	june	june	PROPN
ftr-424	371	18	4	4	NUM
ftr-424	371	19	,	,	PUNCT
ftr-424	371	20	2003	2003	NUM
ftr-424	371	21	)	)	PUNCT
ftr-424	371	22	,	,	PUNCT
ftr-424	371	23	at	at	ADP
ftr-424	371	24	http://www.ctj.org/pdf/allbushcut.pdf	http://www.ctj.org/pdf/allbushcut.pdf	PROPN
ftr-424	371	25	(	(	PUNCT
ftr-424	371	26	top	top	ADJ
ftr-424	371	27	1	1	NUM
ftr-424	371	28	%	%	NOUN
ftr-424	371	29	will	will	AUX
ftr-424	371	30	receive	receive	VERB
ftr-424	371	31	an	an	DET
ftr-424	371	32	average	average	ADJ
ftr-424	371	33	15	15	NUM
ftr-424	371	34	%	%	NOUN
ftr-424	371	35	cut	cut	NOUN
ftr-424	371	36	in	in	ADP
ftr-424	371	37	federal	federal	ADJ
ftr-424	371	38	taxes	taxis	NOUN
ftr-424	371	39	between	between	ADP
ftr-424	371	40	2003	2003	NUM
ftr-424	371	41	and	and	CCONJ
ftr-424	371	42	2010	2010	NUM
ftr-424	371	43	while	while	SCONJ
ftr-424	371	44	bottom	bottom	ADJ
ftr-424	371	45	20	20	NUM
ftr-424	371	46	%	%	NOUN
ftr-424	371	47	will	will	AUX
ftr-424	371	48	receive	receive	VERB
ftr-424	371	49	an	an	DET
ftr-424	371	50	average	average	ADJ
ftr-424	371	51	cut	cut	NOUN
ftr-424	371	52	of	of	ADP
ftr-424	371	53	only	only	ADV
ftr-424	371	54	10	10	NUM
ftr-424	371	55	%	%	NOUN
ftr-424	371	56	and	and	CCONJ
ftr-424	371	57	the	the	DET
ftr-424	371	58	next	next	ADJ
ftr-424	371	59	three	three	NUM
ftr-424	371	60	quintiles	quintile	NOUN
ftr-424	371	61	will	will	AUX
ftr-424	371	62	receive	receive	VERB
ftr-424	371	63	average	average	ADJ
ftr-424	371	64	cuts	cut	NOUN
ftr-424	371	65	of	of	ADP
ftr-424	371	66	only	only	ADV
ftr-424	371	67	12	12	NUM
ftr-424	371	68	%	%	NOUN
ftr-424	371	69	,	,	PUNCT
ftr-424	371	70	9	9	NUM
ftr-424	371	71	%	%	NOUN
ftr-424	371	72	and	and	CCONJ
ftr-424	371	73	7	7	NUM
ftr-424	371	74	%	%	NOUN
ftr-424	371	75	)	)	PUNCT
ftr-424	371	76	.	.	PUNCT
ftr-424	372	1	see	see	VERB
ftr-424	372	2	also	also	ADV
ftr-424	372	3	dana	dana	PROPN
ftr-424	372	4	milbank	milbank	PROPN
ftr-424	372	5	&	&	CCONJ
ftr-424	372	6	jonathan	jonathan	PROPN
ftr-424	372	7	weisman	weisman	PROPN
ftr-424	372	8	,	,	PUNCT
ftr-424	372	9	middle	middle	ADJ
ftr-424	372	10	class	class	NOUN
ftr-424	372	11	tax	tax	NOUN
ftr-424	372	12	share	share	NOUN
ftr-424	372	13	set	set	VERB
ftr-424	372	14	to	to	PART
ftr-424	372	15	rise	rise	VERB
ftr-424	372	16	:	:	PUNCT
ftr-424	372	17	studies	study	NOUN
ftr-424	372	18	say	say	VERB
ftr-424	372	19	burden	burden	NOUN
ftr-424	372	20	of	of	ADP
ftr-424	372	21	rich	rich	ADJ
ftr-424	372	22	to	to	PART
ftr-424	372	23	decline	decline	VERB
ftr-424	372	24	,	,	PUNCT
ftr-424	372	25	wash	wash	NOUN
ftr-424	372	26	.	.	PUNCT
ftr-424	373	1	post	post	NOUN
ftr-424	373	2	,	,	PUNCT
ftr-424	373	3	june	june	PROPN
ftr-424	373	4	4	4	NUM
ftr-424	373	5	,	,	PUNCT
ftr-424	373	6	2003	2003	NUM
ftr-424	373	7	,	,	PUNCT
ftr-424	373	8	at	at	ADP
ftr-424	373	9	a	a	DET
ftr-424	373	10	-	-	INTJ
ftr-424	373	11	i	i	NOUN
ftr-424	373	12	(	(	PUNCT
ftr-424	373	13	noting	note	VERB
ftr-424	373	14	that	that	SCONJ
ftr-424	373	15	"	"	PUNCT
ftr-424	373	16	[	[	X
ftr-424	373	17	c]onservatives	c]onservative	NOUN
ftr-424	373	18	and	and	CCONJ
ftr-424	373	19	liberals	liberal	NOUN
ftr-424	373	20	alike	alike	ADV
ftr-424	373	21	agree	agree	VERB
ftr-424	373	22	that	that	SCONJ
ftr-424	373	23	bush	bush	PROPN
ftr-424	373	24	's	's	PART
ftr-424	373	25	tax	tax	NOUN
ftr-424	373	26	policies	policy	NOUN
ftr-424	373	27	have	have	AUX
ftr-424	373	28	shifted	shift	VERB
ftr-424	373	29	more	more	ADJ
ftr-424	373	30	of	of	ADP
ftr-424	373	31	the	the	DET
ftr-424	373	32	tax	tax	NOUN
ftr-424	373	33	burden	burden	NOUN
ftr-424	373	34	to	to	ADP
ftr-424	373	35	the	the	DET
ftr-424	373	36	middle	middle	ADJ
ftr-424	373	37	class	class	NOUN
ftr-424	373	38	"	"	PUNCT
ftr-424	373	39	)	)	PUNCT
ftr-424	373	40	.	.	PUNCT
ftr-424	374	1	william	william	PROPN
ftr-424	374	2	gale	gale	PROPN
ftr-424	374	3	and	and	CCONJ
ftr-424	374	4	peter	peter	PROPN
ftr-424	374	5	orszag	orszag	PROPN
ftr-424	374	6	conclude	conclude	VERB
ftr-424	374	7	that	that	SCONJ
ftr-424	374	8	making	make	VERB
ftr-424	374	9	the	the	DET
ftr-424	374	10	tax	tax	NOUN
ftr-424	374	11	cuts	cut	NOUN
ftr-424	374	12	permanent	permanent	ADJ
ftr-424	374	13	will	will	AUX
ftr-424	374	14	cause	cause	VERB
ftr-424	374	15	the	the	DET
ftr-424	374	16	average	average	ADJ
ftr-424	374	17	tax	tax	NOUN
ftr-424	374	18	rate	rate	NOUN
ftr-424	374	19	of	of	ADP
ftr-424	374	20	the	the	DET
ftr-424	374	21	top	top	ADJ
ftr-424	374	22	1	1	NUM
ftr-424	374	23	%	%	NOUN
ftr-424	374	24	of	of	ADP
ftr-424	374	25	taxpayers	taxpayer	NOUN
ftr-424	374	26	to	to	PART
ftr-424	374	27	fall	fall	VERB
ftr-424	374	28	more	more	ADJ
ftr-424	374	29	than	than	ADP
ftr-424	374	30	that	that	PRON
ftr-424	374	31	of	of	ADP
ftr-424	374	32	any	any	DET
ftr-424	374	33	other	other	ADJ
ftr-424	374	34	group	group	NOUN
ftr-424	374	35	,	,	PUNCT
ftr-424	374	36	with	with	ADP
ftr-424	374	37	an	an	DET
ftr-424	374	38	average	average	ADJ
ftr-424	374	39	tax	tax	NOUN
ftr-424	374	40	cut	cut	NOUN
ftr-424	374	41	(	(	PUNCT
ftr-424	374	42	in	in	ADP
ftr-424	374	43	dollars	dollar	NOUN
ftr-424	374	44	)	)	PUNCT
ftr-424	374	45	that	that	PRON
ftr-424	374	46	is	be	AUX
ftr-424	374	47	80	80	NUM
ftr-424	374	48	times	time	NOUN
ftr-424	374	49	that	that	SCONJ
ftr-424	374	50	for	for	ADP
ftr-424	374	51	middle	middle	ADJ
ftr-424	374	52	-	-	PUNCT
ftr-424	374	53	income	income	NOUN
ftr-424	374	54	taxpayers	taxpayer	NOUN
ftr-424	374	55	.	.	PUNCT
ftr-424	375	1	william	william	PROPN
ftr-424	375	2	g.	g.	PROPN
ftr-424	375	3	gale	gale	PROPN
ftr-424	375	4	&	&	CCONJ
ftr-424	375	5	peter	peter	PROPN
ftr-424	375	6	r.	r.	PROPN
ftr-424	375	7	orszag	orszag	PROPN
ftr-424	375	8	,	,	PUNCT
ftr-424	375	9	bush	bush	PROPN
ftr-424	375	10	administration	administration	PROPN
ftr-424	375	11	tax	tax	NOUN
ftr-424	375	12	policy	policy	NOUN
ftr-424	375	13	:	:	PUNCT
ftr-424	375	14	distributional	distributional	ADJ
ftr-424	375	15	effects	effect	NOUN
ftr-424	375	16	,	,	PUNCT
ftr-424	375	17	104	104	NUM
ftr-424	375	18	tax	tax	NOUN
ftr-424	375	19	notes	note	NOUN
ftr-424	375	20	1559	1559	NUM
ftr-424	375	21	,	,	PUNCT
ftr-424	375	22	1560	1560	NUM
ftr-424	375	23	(	(	PUNCT
ftr-424	375	24	sept	sept	PROPN
ftr-424	375	25	.	.	PROPN
ftr-424	375	26	27	27	NUM
ftr-424	375	27	,	,	PUNCT
ftr-424	375	28	2004	2004	NUM
ftr-424	375	29	)	)	PUNCT
ftr-424	375	30	.	.	PUNCT
ftr-424	376	1	gale	gale	NOUN
ftr-424	376	2	and	and	CCONJ
ftr-424	376	3	orszag	orszag	NOUN
ftr-424	376	4	also	also	ADV
ftr-424	376	5	conclude	conclude	VERB
ftr-424	376	6	that	that	SCONJ
ftr-424	376	7	the	the	DET
ftr-424	376	8	after	after	ADP
ftr-424	376	9	-	-	PUNCT
ftr-424	376	10	tax	tax	NOUN
ftr-424	376	11	income	income	NOUN
ftr-424	376	12	of	of	ADP
ftr-424	376	13	the	the	DET
ftr-424	376	14	poorest	poor	ADJ
ftr-424	376	15	20	20	NUM
ftr-424	376	16	%	%	NOUN
ftr-424	376	17	of	of	ADP
ftr-424	376	18	americans	americans	PROPN
ftr-424	376	19	will	will	AUX
ftr-424	376	20	rise	rise	VERB
ftr-424	376	21	only.3	only.3	PROPN
ftr-424	376	22	%	%	NOUN
ftr-424	376	23	by	by	ADP
ftr-424	376	24	2011	2011	NUM
ftr-424	376	25	,	,	PUNCT
ftr-424	376	26	while	while	SCONJ
ftr-424	376	27	the	the	DET
ftr-424	376	28	after	after	ADP
ftr-424	376	29	-	-	PUNCT
ftr-424	376	30	tax	tax	NOUN
ftr-424	376	31	income	income	NOUN
ftr-424	376	32	of	of	ADP
ftr-424	376	33	the	the	DET
ftr-424	376	34	richest	rich	ADJ
ftr-424	376	35	1	1	NUM
ftr-424	376	36	%	%	NOUN
ftr-424	376	37	will	will	AUX
ftr-424	376	38	increase	increase	VERB
ftr-424	376	39	by	by	ADP
ftr-424	376	40	6.4	6.4	NUM
ftr-424	376	41	%	%	NOUN
ftr-424	376	42	.	.	PUNCT
ftr-424	377	1	i	i	PRON
ftr-424	377	2	d.	d.	PROPN
ftr-424	377	3	at	at	ADP
ftr-424	377	4	1561	1561	NUM
ftr-424	377	5	tbl	tbl	NOUN
ftr-424	377	6	.	.	PUNCT
ftr-424	378	1	1	1	NUM
ftr-424	378	2	.	.	X
ftr-424	378	3	59	59	NUM
ftr-424	378	4	.	.	PUNCT
ftr-424	379	1	see	see	VERB
ftr-424	379	2	len	len	ADJ
ftr-424	379	3	burman	burman	NOUN
ftr-424	379	4	&	&	CCONJ
ftr-424	379	5	troy	troy	PROPN
ftr-424	379	6	kravitz	kravitz	PROPN
ftr-424	379	7	,	,	PUNCT
ftr-424	379	8	lower	low	ADJ
ftr-424	379	9	-	-	PUNCT
ftr-424	379	10	income	income	NOUN
ftr-424	379	11	households	household	NOUN
ftr-424	379	12	spend	spend	VERB
ftr-424	379	13	largest	large	ADJ
ftr-424	379	14	share	share	NOUN
ftr-424	379	15	of	of	ADP
ftr-424	379	16	income	income	NOUN
ftr-424	379	17	,	,	PUNCT
ftr-424	379	18	105	105	NUM
ftr-424	379	19	tax	tax	NOUN
ftr-424	379	20	notes	note	NOUN
ftr-424	379	21	875	875	NUM
ftr-424	379	22	,	,	PUNCT
ftr-424	379	23	875	875	NUM
ftr-424	379	24	(	(	PUNCT
ftr-424	379	25	nov	nov	PROPN
ftr-424	379	26	.	.	PROPN
ftr-424	379	27	8	8	NUM
ftr-424	379	28	,	,	PUNCT
ftr-424	379	29	2004	2004	NUM
ftr-424	379	30	)	)	PUNCT
ftr-424	379	31	(	(	PUNCT
ftr-424	379	32	reporting	report	VERB
ftr-424	379	33	on	on	ADP
ftr-424	379	34	data	datum	NOUN
ftr-424	379	35	from	from	ADP
ftr-424	379	36	consumer	consumer	NOUN
ftr-424	379	37	expenditure	expenditure	NOUN
ftr-424	379	38	survey	survey	NOUN
ftr-424	379	39	that	that	PRON
ftr-424	379	40	shows	show	VERB
ftr-424	379	41	that	that	SCONJ
ftr-424	379	42	low	low	ADJ
ftr-424	379	43	-	-	PUNCT
ftr-424	379	44	income	income	NOUN
ftr-424	379	45	families	family	NOUN
ftr-424	379	46	exhaust	exhaust	VERB
ftr-424	379	47	"	"	PUNCT
ftr-424	379	48	virtually	virtually	ADV
ftr-424	379	49	all	all	PRON
ftr-424	379	50	"	"	PUNCT
ftr-424	379	51	their	their	PRON
ftr-424	379	52	incomes	income	NOUN
ftr-424	379	53	while	while	SCONJ
ftr-424	379	54	high	high	ADJ
ftr-424	379	55	-	-	PUNCT
ftr-424	379	56	income	income	NOUN
ftr-424	379	57	(	(	PUNCT
ftr-424	379	58	over	over	ADP
ftr-424	379	59	$	$	SYM
ftr-424	379	60	200,000	200,000	NUM
ftr-424	379	61	)	)	PUNCT
ftr-424	379	62	families	family	NOUN
ftr-424	379	63	"	"	PUNCT
ftr-424	379	64	spend	spend	VERB
ftr-424	379	65	less	less	ADJ
ftr-424	379	66	than	than	ADP
ftr-424	379	67	40	40	NUM
ftr-424	379	68	percent	percent	NOUN
ftr-424	379	69	"	"	PUNCT
ftr-424	379	70	)	)	PUNCT
ftr-424	379	71	;	;	PUNCT
ftr-424	379	72	richard	richard	PROPN
ftr-424	379	73	l.	l.	PROPN
ftr-424	379	74	kaplan	kaplan	PROPN
ftr-424	379	75	,	,	PUNCT
ftr-424	379	76	book	book	NOUN
ftr-424	379	77	review	review	NOUN
ftr-424	379	78	of	of	ADP
ftr-424	379	79	kevin	kevin	PROPN
ftr-424	379	80	phillips	phillips	PROPN
ftr-424	379	81	,	,	PUNCT
ftr-424	379	82	wealth	wealth	NOUN
ftr-424	379	83	and	and	CCONJ
ftr-424	379	84	democracy	democracy	NOUN
ftr-424	379	85	,	,	PUNCT
ftr-424	379	86	101	101	NUM
ftr-424	379	87	mich	mich	PROPN
ftr-424	379	88	.	.	PUNCT
ftr-424	380	1	l.	l.	PROPN
ftr-424	380	2	rev	rev	PROPN
ftr-424	380	3	.	.	PROPN
ftr-424	380	4	1987	1987	NUM
ftr-424	380	5	,	,	PUNCT
ftr-424	380	6	1996	1996	NUM
ftr-424	380	7	-	-	SYM
ftr-424	380	8	99	99	NUM
ftr-424	380	9	(	(	PUNCT
ftr-424	380	10	2003	2003	NUM
ftr-424	380	11	)	)	PUNCT
ftr-424	380	12	(	(	PUNCT
ftr-424	380	13	suggesting	suggest	VERB
ftr-424	380	14	that	that	SCONJ
ftr-424	380	15	increasing	increase	VERB
ftr-424	380	16	retirement	retirement	NOUN
ftr-424	380	17	savings	saving	NOUN
ftr-424	380	18	incentives	incentive	NOUN
ftr-424	380	19	will	will	AUX
ftr-424	380	20	increase	increase	VERB
ftr-424	380	21	economic	economic	ADJ
ftr-424	380	22	inequality	inequality	NOUN
ftr-424	380	23	)	)	PUNCT
ftr-424	380	24	.	.	PUNCT
ftr-424	381	1	60	60	NUM
ftr-424	381	2	.	.	PUNCT
ftr-424	382	1	william	william	PROPN
ftr-424	382	2	g.	g.	PROPN
ftr-424	382	3	gale	gale	PROPN
ftr-424	382	4	&	&	CCONJ
ftr-424	382	5	peter	peter	PROPN
ftr-424	382	6	r.	r.	PROPN
ftr-424	382	7	orszag	orszag	PROPN
ftr-424	382	8	,	,	PUNCT
ftr-424	382	9	a	a	DET
ftr-424	382	10	new	new	ADJ
ftr-424	382	11	round	round	NOUN
ftr-424	382	12	of	of	ADP
ftr-424	382	13	tax	tax	NOUN
ftr-424	382	14	cuts	cut	NOUN
ftr-424	382	15	?	?	PUNCT
ftr-424	382	16	,	,	PUNCT
ftr-424	382	17	96	96	NUM
ftr-424	382	18	tax	tax	NOUN
ftr-424	382	19	notes	note	NOUN
ftr-424	382	20	1397	1397	NUM
ftr-424	382	21	,	,	PUNCT
ftr-424	382	22	1398	1398	NUM
ftr-424	382	23	(	(	PUNCT
ftr-424	382	24	sept	sept	PROPN
ftr-424	382	25	.	.	PROPN
ftr-424	382	26	2	2	NUM
ftr-424	382	27	,	,	PUNCT
ftr-424	382	28	2002	2002	NUM
ftr-424	382	29	)	)	PUNCT
ftr-424	382	30	.	.	PUNCT
ftr-424	383	1	[	[	X
ftr-424	383	2	vol	vol	NOUN
ftr-424	383	3	.	.	PUNCT
ftr-424	383	4	6:9	6:9	NUM
ftr-424	384	1	congress	congress	PROPN
ftr-424	384	2	fiddles	fiddle	VERB
ftr-424	384	3	while	while	SCONJ
ftr-424	384	4	middle	middle	PROPN
ftr-424	384	5	america	america	PROPN
ftr-424	384	6	burns	burn	VERB
ftr-424	384	7	to	to	ADP
ftr-424	384	8	the	the	DET
ftr-424	384	9	gap	gap	NOUN
ftr-424	384	10	between	between	ADP
ftr-424	384	11	the	the	DET
ftr-424	384	12	rich	rich	ADJ
ftr-424	384	13	on	on	ADP
ftr-424	384	14	the	the	DET
ftr-424	384	15	one	one	NUM
ftr-424	384	16	hand	hand	NOUN
ftr-424	384	17	and	and	CCONJ
ftr-424	384	18	the	the	DET
ftr-424	384	19	middle	middle	ADJ
ftr-424	384	20	class	class	NOUN
ftr-424	384	21	and	and	CCONJ
ftr-424	384	22	poor	poor	ADJ
ftr-424	384	23	on	on	ADP
ftr-424	384	24	the	the	DET
ftr-424	384	25	other	other	ADJ
ftr-424	384	26	.	.	PUNCT
ftr-424	385	1	[	[	X
ftr-424	385	2	the	the	DET
ftr-424	385	3	tax	tax	NOUN
ftr-424	385	4	cuts	cut	NOUN
ftr-424	385	5	]	]	X
ftr-424	385	6	raise[d	raise[d	PROPN
ftr-424	385	7	]	]	PUNCT
ftr-424	385	8	the	the	DET
ftr-424	385	9	after	after	ADP
ftr-424	385	10	-	-	PUNCT
ftr-424	385	11	tax	tax	NOUN
ftr-424	385	12	income	income	NOUN
ftr-424	385	13	of	of	ADP
ftr-424	385	14	most	most	ADJ
ftr-424	385	15	people	people	NOUN
ftr-424	385	16	by	by	ADP
ftr-424	385	17	less	less	ADJ
ftr-424	385	18	than	than	ADP
ftr-424	385	19	1	1	NUM
ftr-424	385	20	percent	percent	NOUN
ftr-424	385	21	not	not	PART
ftr-424	385	22	nearly	nearly	ADV
ftr-424	385	23	enough	enough	ADJ
ftr-424	385	24	to	to	PART
ftr-424	385	25	compensate	compensate	VERB
ftr-424	385	26	them	they	PRON
ftr-424	385	27	for	for	ADP
ftr-424	385	28	the	the	DET
ftr-424	385	29	loss	loss	NOUN
ftr-424	385	30	of	of	ADP
ftr-424	385	31	benefits	benefit	NOUN
ftr-424	385	32	.	.	PUNCT
ftr-424	386	1	but	but	CCONJ
ftr-424	386	2	people	people	NOUN
ftr-424	386	3	with	with	ADP
ftr-424	386	4	incomes	income	NOUN
ftr-424	386	5	over	over	ADP
ftr-424	386	6	$	$	SYM
ftr-424	386	7	1	1	NUM
ftr-424	386	8	million	million	NUM
ftr-424	386	9	per	per	ADP
ftr-424	386	10	year	year	NOUN
ftr-424	386	11	will	will	AUX
ftr-424	386	12	,	,	PUNCT
ftr-424	386	13	on	on	ADP
ftr-424	386	14	average	average	ADJ
ftr-424	386	15	,	,	PUNCT
ftr-424	386	16	see	see	VERB
ftr-424	386	17	their	their	PRON
ftr-424	386	18	after	after	ADP
ftr-424	386	19	-	-	PUNCT
ftr-424	386	20	tax	tax	NOUN
ftr-424	386	21	income	income	NOUN
ftr-424	386	22	rise	rise	VERB
ftr-424	386	23	4.4	4.4	NUM
ftr-424	386	24	percent.6	percent.6	NOUN
ftr-424	386	25	'	'	PUNCT
ftr-424	386	26	a	a	DET
ftr-424	386	27	key	key	ADJ
ftr-424	386	28	aspect	aspect	NOUN
ftr-424	386	29	of	of	ADP
ftr-424	386	30	the	the	DET
ftr-424	386	31	evolving	evolve	VERB
ftr-424	386	32	wage	wage	NOUN
ftr-424	386	33	-	-	PUNCT
ftr-424	386	34	based	base	VERB
ftr-424	386	35	system	system	NOUN
ftr-424	386	36	is	be	AUX
ftr-424	386	37	the	the	DET
ftr-424	386	38	reduction	reduction	NOUN
ftr-424	386	39	in	in	ADP
ftr-424	386	40	the	the	DET
ftr-424	386	41	taxation	taxation	NOUN
ftr-424	386	42	of	of	ADP
ftr-424	386	43	wealth	wealth	NOUN
ftr-424	386	44	and	and	CCONJ
ftr-424	386	45	investment	investment	NOUN
ftr-424	386	46	income	income	NOUN
ftr-424	386	47	.	.	PUNCT
ftr-424	386	48	"	"	PUNCT
ftr-424	387	1	the	the	DET
ftr-424	387	2	federal	federal	ADJ
ftr-424	387	3	tax	tax	NOUN
ftr-424	387	4	system	system	NOUN
ftr-424	387	5	now	now	ADV
ftr-424	387	6	falls	fall	VERB
ftr-424	387	7	considerably	considerably	ADV
ftr-424	387	8	less	less	ADV
ftr-424	387	9	heavily	heavily	ADV
ftr-424	387	10	on	on	ADP
ftr-424	387	11	those	those	PRON
ftr-424	387	12	with	with	ADP
ftr-424	387	13	investment	investment	NOUN
ftr-424	387	14	income	income	NOUN
ftr-424	387	15	and	and	CCONJ
ftr-424	387	16	gains	gain	NOUN
ftr-424	387	17	from	from	ADP
ftr-424	387	18	stockholdings	stockholding	NOUN
ftr-424	387	19	and	and	CCONJ
ftr-424	387	20	other	other	ADJ
ftr-424	387	21	assets	asset	NOUN
ftr-424	387	22	.	.	PUNCT
ftr-424	388	1	prior	prior	ADV
ftr-424	388	2	to	to	ADP
ftr-424	388	3	the	the	DET
ftr-424	388	4	enactment	enactment	NOUN
ftr-424	388	5	of	of	ADP
ftr-424	388	6	the	the	DET
ftr-424	388	7	2003	2003	NUM
ftr-424	388	8	tax	tax	NOUN
ftr-424	388	9	legislation	legislation	NOUN
ftr-424	388	10	(	(	PUNCT
ftr-424	388	11	generally	generally	ADV
ftr-424	388	12	referred	refer	VERB
ftr-424	388	13	to	to	ADP
ftr-424	388	14	by	by	ADP
ftr-424	388	15	its	its	PRON
ftr-424	388	16	acronym	acronym	NOUN
ftr-424	388	17	,	,	PUNCT
ftr-424	388	18	(	(	PUNCT
ftr-424	388	19	jgtrra),63	jgtrra),63	VERB
ftr-424	388	20	dividends	dividend	NOUN
ftr-424	388	21	were	be	AUX
ftr-424	388	22	taxed	tax	VERB
ftr-424	388	23	at	at	ADP
ftr-424	388	24	ordinary	ordinary	ADJ
ftr-424	388	25	income	income	NOUN
ftr-424	388	26	rates	rate	NOUN
ftr-424	388	27	.	.	PUNCT
ftr-424	388	28	'	'	PUNCT
ftr-424	389	1	the	the	DET
ftr-424	389	2	2003	2003	NUM
ftr-424	389	3	act	act	NOUN
ftr-424	389	4	reduced	reduce	VERB
ftr-424	389	5	the	the	DET
ftr-424	389	6	rates	rate	NOUN
ftr-424	389	7	applicable	applicable	ADJ
ftr-424	389	8	to	to	ADP
ftr-424	389	9	net	net	ADJ
ftr-424	389	10	capital	capital	NOUN
ftr-424	389	11	gains	gain	NOUN
ftr-424	389	12	in	in	ADP
ftr-424	389	13	the	the	DET
ftr-424	389	14	two	two	NUM
ftr-424	389	15	capital	capital	NOUN
ftr-424	389	16	gains	gain	NOUN
ftr-424	389	17	brackets	bracket	NOUN
ftr-424	389	18	to	to	ADP
ftr-424	389	19	5	5	NUM
ftr-424	389	20	%	%	NOUN
ftr-424	389	21	and	and	CCONJ
ftr-424	389	22	15	15	NUM
ftr-424	389	23	%	%	NOUN
ftr-424	389	24	(	(	PUNCT
ftr-424	389	25	from	from	ADP
ftr-424	389	26	10	10	NUM
ftr-424	389	27	%	%	NOUN
ftr-424	389	28	and	and	CCONJ
ftr-424	389	29	20	20	NUM
ftr-424	389	30	%	%	NOUN
ftr-424	389	31	,	,	PUNCT
ftr-424	389	32	respectively	respectively	ADV
ftr-424	389	33	)	)	PUNCT
ftr-424	389	34	and	and	CCONJ
ftr-424	389	35	also	also	ADV
ftr-424	389	36	reduced	reduce	VERB
ftr-424	389	37	the	the	DET
ftr-424	389	38	tax	tax	NOUN
ftr-424	389	39	on	on	ADP
ftr-424	389	40	corporate	corporate	ADJ
ftr-424	389	41	dividends	dividend	NOUN
ftr-424	389	42	,	,	PUNCT
ftr-424	389	43	even	even	ADV
ftr-424	389	44	when	when	SCONJ
ftr-424	389	45	they	they	PRON
ftr-424	389	46	are	be	AUX
ftr-424	389	47	paid	pay	VERB
ftr-424	389	48	out	out	ADP
ftr-424	389	49	of	of	ADP
ftr-424	389	50	corporate	corporate	ADJ
ftr-424	389	51	income	income	NOUN
ftr-424	389	52	that	that	PRON
ftr-424	389	53	has	have	AUX
ftr-424	389	54	not	not	PART
ftr-424	389	55	been	be	AUX
ftr-424	389	56	subject	subject	ADJ
ftr-424	389	57	to	to	ADP
ftr-424	389	58	u.s	u.s	PROPN
ftr-424	389	59	.	.	PROPN
ftr-424	389	60	tax	tax	NOUN
ftr-424	389	61	,	,	PUNCT
ftr-424	389	62	to	to	ADP
ftr-424	389	63	the	the	DET
ftr-424	389	64	net	net	ADJ
ftr-424	389	65	capital	capital	NOUN
ftr-424	389	66	gain	gain	VERB
ftr-424	389	67	rate.65	rate.65	NOUN
ftr-424	389	68	those	those	DET
ftr-424	389	69	rates	rate	NOUN
ftr-424	389	70	will	will	AUX
ftr-424	389	71	further	far	ADV
ftr-424	389	72	reduce	reduce	VERB
ftr-424	389	73	to	to	ADP
ftr-424	389	74	0	0	NUM
ftr-424	389	75	%	%	NOUN
ftr-424	389	76	and	and	CCONJ
ftr-424	389	77	15	15	NUM
ftr-424	389	78	%	%	NOUN
ftr-424	389	79	in	in	ADP
ftr-424	389	80	2008	2008	NUM
ftr-424	389	81	,	,	PUNCT
ftr-424	389	82	although	although	SCONJ
ftr-424	389	83	they	they	PRON
ftr-424	389	84	are	be	AUX
ftr-424	389	85	currently	currently	ADV
ftr-424	389	86	slated	slate	VERB
ftr-424	389	87	to	to	ADP
ftr-424	389	88	61	61	NUM
ftr-424	389	89	.	.	PUNCT
ftr-424	390	1	paul	paul	PROPN
ftr-424	390	2	krugman	krugman	PROPN
ftr-424	390	3	,	,	PUNCT
ftr-424	390	4	stating	state	VERB
ftr-424	390	5	the	the	DET
ftr-424	390	6	obvious	obvious	ADJ
ftr-424	390	7	,	,	PUNCT
ftr-424	390	8	n.y	n.y	PROPN
ftr-424	390	9	.	.	PROPN
ftr-424	390	10	times	times	PROPN
ftr-424	390	11	,	,	PUNCT
ftr-424	390	12	may	may	AUX
ftr-424	390	13	27	27	NUM
ftr-424	390	14	,	,	PUNCT
ftr-424	390	15	2003	2003	NUM
ftr-424	390	16	,	,	PUNCT
ftr-424	390	17	at	at	ADP
ftr-424	390	18	a25	a25	PROPN
ftr-424	390	19	.	.	PUNCT
ftr-424	391	1	62	62	NUM
ftr-424	391	2	.	.	PUNCT
ftr-424	392	1	see	see	VERB
ftr-424	392	2	,	,	PUNCT
ftr-424	392	3	e.g.	e.g.	ADV
ftr-424	392	4	,	,	PUNCT
ftr-424	392	5	jan	jan	PROPN
ftr-424	392	6	m.	m.	PROPN
ftr-424	392	7	rosen	rosen	PROPN
ftr-424	392	8	,	,	PUNCT
ftr-424	392	9	who	who	PRON
ftr-424	392	10	wins	win	VERB
ftr-424	392	11	,	,	PUNCT
ftr-424	392	12	and	and	CCONJ
ftr-424	392	13	who	who	PRON
ftr-424	392	14	is	be	AUX
ftr-424	392	15	skipped	skip	VERB
ftr-424	392	16	,	,	PUNCT
ftr-424	392	17	in	in	ADP
ftr-424	392	18	the	the	DET
ftr-424	392	19	tax	tax	NOUN
ftr-424	392	20	cut	cut	NOUN
ftr-424	392	21	,	,	PUNCT
ftr-424	392	22	n.y	n.y	PROPN
ftr-424	392	23	.	.	PROPN
ftr-424	392	24	times	times	PROPN
ftr-424	392	25	,	,	PUNCT
ftr-424	392	26	june	june	PROPN
ftr-424	392	27	8	8	NUM
ftr-424	392	28	,	,	PUNCT
ftr-424	392	29	2003	2003	NUM
ftr-424	392	30	,	,	PUNCT
ftr-424	392	31	at	at	ADP
ftr-424	392	32	§	§	PROPN
ftr-424	392	33	3	3	NUM
ftr-424	392	34	-	-	SYM
ftr-424	392	35	9	9	NUM
ftr-424	392	36	(	(	PUNCT
ftr-424	392	37	noting	note	VERB
ftr-424	392	38	that	that	SCONJ
ftr-424	392	39	the	the	DET
ftr-424	392	40	2003	2003	NUM
ftr-424	392	41	tax	tax	NOUN
ftr-424	392	42	cut	cut	NOUN
ftr-424	392	43	was	be	AUX
ftr-424	392	44	"	"	PUNCT
ftr-424	392	45	heavily	heavily	ADV
ftr-424	392	46	tilted	tilt	VERB
ftr-424	392	47	toward	toward	ADP
ftr-424	392	48	higher	high	ADJ
ftr-424	392	49	-	-	PUNCT
ftr-424	392	50	income	income	NOUN
ftr-424	392	51	taxpayers	taxpayer	NOUN
ftr-424	392	52	because	because	SCONJ
ftr-424	392	53	they	they	PRON
ftr-424	392	54	tend	tend	VERB
ftr-424	392	55	to	to	PART
ftr-424	392	56	have	have	VERB
ftr-424	392	57	the	the	DET
ftr-424	392	58	most	most	ADJ
ftr-424	392	59	investments	investment	NOUN
ftr-424	392	60	and	and	CCONJ
ftr-424	392	61	because	because	SCONJ
ftr-424	392	62	they	they	PRON
ftr-424	392	63	get	get	VERB
ftr-424	392	64	the	the	DET
ftr-424	392	65	biggest	big	ADJ
ftr-424	392	66	rate	rate	NOUN
ftr-424	392	67	reductions	reduction	NOUN
ftr-424	392	68	"	"	PUNCT
ftr-424	392	69	)	)	PUNCT
ftr-424	392	70	.	.	PUNCT
ftr-424	393	1	63	63	NUM
ftr-424	393	2	.	.	PUNCT
ftr-424	393	3	jobs	job	NOUN
ftr-424	393	4	and	and	CCONJ
ftr-424	393	5	growth	growth	NOUN
ftr-424	393	6	tax	tax	NOUN
ftr-424	393	7	relief	relief	NOUN
ftr-424	393	8	reconciliation	reconciliation	NOUN
ftr-424	393	9	act	act	NOUN
ftr-424	393	10	of	of	ADP
ftr-424	393	11	2003	2003	NUM
ftr-424	393	12	,	,	PUNCT
ftr-424	393	13	pub	pub	NOUN
ftr-424	393	14	.	.	PUNCT
ftr-424	394	1	l.	l.	PROPN
ftr-424	394	2	no	no	INTJ
ftr-424	394	3	.	.	PROPN
ftr-424	395	1	10827	10827	NUM
ftr-424	395	2	,	,	PUNCT
ftr-424	395	3	117	117	NUM
ftr-424	395	4	stat	stat	NOUN
ftr-424	395	5	.	.	PUNCT
ftr-424	396	1	752	752	NUM
ftr-424	396	2	.	.	PUNCT
ftr-424	397	1	64	64	NUM
ftr-424	397	2	.	.	PUNCT
ftr-424	398	1	these	these	DET
ftr-424	398	2	rates	rate	NOUN
ftr-424	398	3	,	,	PUNCT
ftr-424	398	4	of	of	ADP
ftr-424	398	5	course	course	NOUN
ftr-424	398	6	,	,	PUNCT
ftr-424	398	7	already	already	ADV
ftr-424	398	8	reflected	reflect	VERB
ftr-424	398	9	egtrra	egtrra	NOUN
ftr-424	398	10	's	's	PART
ftr-424	398	11	reduction	reduction	NOUN
ftr-424	398	12	ofpre-2001	ofpre-2001	ADJ
ftr-424	398	13	rates	rate	NOUN
ftr-424	398	14	(	(	PUNCT
ftr-424	398	15	from	from	ADP
ftr-424	398	16	39.6	39.6	NUM
ftr-424	398	17	%	%	NOUN
ftr-424	398	18	for	for	ADP
ftr-424	398	19	the	the	DET
ftr-424	398	20	highest	high	ADJ
ftr-424	398	21	bracket	bracket	NOUN
ftr-424	398	22	)	)	PUNCT
ftr-424	398	23	.	.	PUNCT
ftr-424	399	1	see	see	VERB
ftr-424	399	2	economic	economic	ADJ
ftr-424	399	3	growth	growth	NOUN
ftr-424	399	4	tax	tax	NOUN
ftr-424	399	5	relief	relief	NOUN
ftr-424	399	6	reconciliation	reconciliation	NOUN
ftr-424	399	7	act	act	NOUN
ftr-424	399	8	of	of	ADP
ftr-424	399	9	2001	2001	NUM
ftr-424	399	10	,	,	PUNCT
ftr-424	399	11	pub	pub	NOUN
ftr-424	399	12	.	.	PUNCT
ftr-424	400	1	l.	l.	PROPN
ftr-424	400	2	no	no	INTJ
ftr-424	400	3	.	.	PUNCT
ftr-424	401	1	107	107	NUM
ftr-424	401	2	-	-	SYM
ftr-424	401	3	16	16	NUM
ftr-424	401	4	,	,	PUNCT
ftr-424	401	5	§	§	PROPN
ftr-424	401	6	101	101	NUM
ftr-424	401	7	,	,	PUNCT
ftr-424	401	8	115	115	NUM
ftr-424	401	9	stat	stat	NOUN
ftr-424	401	10	.	.	PUNCT
ftr-424	402	1	38	38	NUM
ftr-424	402	2	.	.	X
ftr-424	403	1	65	65	NUM
ftr-424	403	2	.	.	PUNCT
ftr-424	404	1	jobs	job	NOUN
ftr-424	404	2	and	and	CCONJ
ftr-424	404	3	growth	growth	NOUN
ftr-424	404	4	tax	tax	NOUN
ftr-424	404	5	relief	relief	NOUN
ftr-424	404	6	reconciliation	reconciliation	NOUN
ftr-424	404	7	act	act	NOUN
ftr-424	404	8	of	of	ADP
ftr-424	404	9	2003	2003	NUM
ftr-424	404	10	,	,	PUNCT
ftr-424	404	11	pub	pub	NOUN
ftr-424	404	12	.	.	PUNCT
ftr-424	405	1	l.	l.	PROPN
ftr-424	405	2	no	no	INTJ
ftr-424	405	3	.	.	PROPN
ftr-424	406	1	10827	10827	NUM
ftr-424	406	2	,	,	PUNCT
ftr-424	406	3	§	§	PROPN
ftr-424	406	4	§	§	PROPN
ftr-424	406	5	301	301	NUM
ftr-424	406	6	-	-	SYM
ftr-424	406	7	302	302	NUM
ftr-424	406	8	,	,	PUNCT
ftr-424	406	9	117	117	NUM
ftr-424	406	10	stat	stat	NOUN
ftr-424	406	11	.	.	PUNCT
ftr-424	407	1	752	752	NUM
ftr-424	407	2	.	.	PUNCT
ftr-424	408	1	see	see	VERB
ftr-424	408	2	generally	generally	ADV
ftr-424	408	3	joint	joint	ADJ
ftr-424	408	4	committee	committee	NOUN
ftr-424	408	5	on	on	ADP
ftr-424	408	6	taxation	taxation	NOUN
ftr-424	408	7	,	,	PUNCT
ftr-424	408	8	summary	summary	NOUN
ftr-424	408	9	of	of	ADP
ftr-424	408	10	conference	conference	NOUN
ftr-424	408	11	agreement	agreement	NOUN
ftr-424	408	12	on	on	ADP
ftr-424	408	13	h.r	h.r	PROPN
ftr-424	408	14	.	.	PROPN
ftr-424	408	15	2	2	NUM
ftr-424	408	16	,	,	PUNCT
ftr-424	408	17	the	the	DET
ftr-424	408	18	"	"	PUNCT
ftr-424	408	19	jobs	job	NOUN
ftr-424	408	20	and	and	CCONJ
ftr-424	408	21	growth	growth	NOUN
ftr-424	408	22	tax	tax	NOUN
ftr-424	408	23	relief	relief	NOUN
ftr-424	408	24	reconciliation	reconciliation	NOUN
ftr-424	408	25	act	act	NOUN
ftr-424	408	26	of	of	ADP
ftr-424	408	27	2003	2003	NUM
ftr-424	408	28	,	,	PUNCT
ftr-424	408	29	"	"	PUNCT
ftr-424	408	30	(	(	PUNCT
ftr-424	408	31	jcx-54	jcx-54	NOUN
ftr-424	408	32	-	-	PUNCT
ftr-424	408	33	03	03	NUM
ftr-424	408	34	,	,	PUNCT
ftr-424	408	35	may	may	AUX
ftr-424	408	36	22	22	NUM
ftr-424	408	37	,	,	PUNCT
ftr-424	408	38	2003	2003	NUM
ftr-424	408	39	)	)	PUNCT
ftr-424	408	40	(	(	PUNCT
ftr-424	408	41	overview	overview	NOUN
ftr-424	408	42	of	of	ADP
ftr-424	408	43	tax	tax	NOUN
ftr-424	408	44	changes	change	NOUN
ftr-424	408	45	)	)	PUNCT
ftr-424	408	46	,	,	PUNCT
ftr-424	408	47	at	at	ADP
ftr-424	408	48	http://www.house.gov/jct/x-54-03.pdf	http://www.house.gov/jct/x-54-03.pdf	NOUN
ftr-424	408	49	;	;	PUNCT
ftr-424	408	50	robert	robert	PROPN
ftr-424	408	51	willens	willens	PROPN
ftr-424	408	52	,	,	PUNCT
ftr-424	408	53	jobs	job	NOUN
ftr-424	408	54	and	and	CCONJ
ftr-424	408	55	growth	growth	NOUN
ftr-424	408	56	tax	tax	NOUN
ftr-424	408	57	relief	relief	NOUN
ftr-424	408	58	reconciliation	reconciliation	NOUN
ftr-424	408	59	act	act	NOUN
ftr-424	408	60	of	of	ADP
ftr-424	408	61	2003	2003	NUM
ftr-424	408	62	gives	give	VERB
ftr-424	408	63	substantial	substantial	ADJ
ftr-424	408	64	tax	tax	NOUN
ftr-424	408	65	relief	relief	NOUN
ftr-424	408	66	for	for	ADP
ftr-424	408	67	dividends	dividend	NOUN
ftr-424	408	68	and	and	CCONJ
ftr-424	408	69	meaningful	meaningful	ADJ
ftr-424	408	70	tax	tax	NOUN
ftr-424	408	71	relief	relief	NOUN
ftr-424	408	72	for	for	ADP
ftr-424	408	73	net	net	ADJ
ftr-424	408	74	capital	capital	NOUN
ftr-424	408	75	gains	gain	NOUN
ftr-424	408	76	,	,	PUNCT
ftr-424	408	77	103	103	NUM
ftr-424	408	78	daily	daily	ADJ
ftr-424	408	79	tax	tax	NOUN
ftr-424	408	80	report	report	NOUN
ftr-424	408	81	j1	j1	PROPN
ftr-424	408	82	(	(	PUNCT
ftr-424	408	83	may	may	PROPN
ftr-424	408	84	29	29	NUM
ftr-424	408	85	,	,	PUNCT
ftr-424	408	86	2003	2003	NUM
ftr-424	408	87	)	)	PUNCT
ftr-424	408	88	(	(	PUNCT
ftr-424	408	89	discussing	discuss	VERB
ftr-424	408	90	the	the	DET
ftr-424	408	91	highlights	highlight	NOUN
ftr-424	408	92	of	of	ADP
ftr-424	408	93	the	the	DET
ftr-424	408	94	new	new	ADJ
ftr-424	408	95	law	law	NOUN
ftr-424	408	96	,	,	PUNCT
ftr-424	408	97	with	with	ADP
ftr-424	408	98	particular	particular	ADJ
ftr-424	408	99	attention	attention	NOUN
ftr-424	408	100	to	to	ADP
ftr-424	408	101	changes	change	NOUN
ftr-424	408	102	in	in	ADP
ftr-424	408	103	treatment	treatment	NOUN
ftr-424	408	104	of	of	ADP
ftr-424	408	105	capital	capital	NOUN
ftr-424	408	106	gains	gain	NOUN
ftr-424	408	107	and	and	CCONJ
ftr-424	408	108	dividends	dividend	NOUN
ftr-424	408	109	)	)	PUNCT
ftr-424	408	110	.	.	PUNCT
ftr-424	409	1	since	since	SCONJ
ftr-424	409	2	dividend	dividend	NOUN
ftr-424	409	3	rates	rate	NOUN
ftr-424	409	4	are	be	AUX
ftr-424	409	5	reduced	reduce	VERB
ftr-424	409	6	even	even	ADV
ftr-424	409	7	when	when	SCONJ
ftr-424	409	8	out	out	ADP
ftr-424	409	9	of	of	ADP
ftr-424	409	10	income	income	NOUN
ftr-424	409	11	that	that	PRON
ftr-424	409	12	has	have	AUX
ftr-424	409	13	not	not	PART
ftr-424	409	14	been	be	AUX
ftr-424	409	15	taxed	tax	VERB
ftr-424	409	16	at	at	ADP
ftr-424	409	17	the	the	DET
ftr-424	409	18	corporate	corporate	ADJ
ftr-424	409	19	level	level	NOUN
ftr-424	409	20	,	,	PUNCT
ftr-424	409	21	the	the	DET
ftr-424	409	22	benefit	benefit	NOUN
ftr-424	409	23	is	be	AUX
ftr-424	409	24	even	even	ADV
ftr-424	409	25	more	more	ADV
ftr-424	409	26	substantial	substantial	ADJ
ftr-424	409	27	.	.	PUNCT
ftr-424	410	1	see	see	VERB
ftr-424	410	2	,	,	PUNCT
ftr-424	410	3	e.g.	e.g.	ADV
ftr-424	410	4	,	,	PUNCT
ftr-424	410	5	martin	martin	PROPN
ftr-424	410	6	a.	a.	PROPN
ftr-424	410	7	sullivan	sullivan	PROPN
ftr-424	410	8	,	,	PUNCT
ftr-424	410	9	warmed	warm	VERB
ftr-424	410	10	-	-	PUNCT
ftr-424	410	11	over	over	ADP
ftr-424	410	12	,	,	PUNCT
ftr-424	410	13	watered	water	VERB
ftr-424	410	14	-	-	PUNCT
ftr-424	410	15	down	down	NOUN
ftr-424	410	16	,	,	PUNCT
ftr-424	410	17	bare	bare	ADJ
ftr-424	410	18	-	-	PUNCT
ftr-424	410	19	bones	bone	NOUN
ftr-424	410	20	dividend	dividend	NOUN
ftr-424	410	21	relief	relief	NOUN
ftr-424	410	22	,	,	PUNCT
ftr-424	410	23	99	99	NUM
ftr-424	410	24	tax	tax	NOUN
ftr-424	410	25	notes	note	NOUN
ftr-424	410	26	777	777	NUM
ftr-424	410	27	(	(	PUNCT
ftr-424	410	28	may	may	PROPN
ftr-424	410	29	12	12	NUM
ftr-424	410	30	,	,	PUNCT
ftr-424	410	31	2003	2003	NUM
ftr-424	410	32	)	)	PUNCT
ftr-424	410	33	(	(	PUNCT
ftr-424	410	34	describing	describe	VERB
ftr-424	410	35	the	the	DET
ftr-424	410	36	origin	origin	NOUN
ftr-424	410	37	of	of	ADP
ftr-424	410	38	the	the	DET
ftr-424	410	39	proposals	proposal	NOUN
ftr-424	410	40	for	for	ADP
ftr-424	410	41	a	a	DET
ftr-424	410	42	uniform	uniform	ADJ
ftr-424	410	43	rate	rate	NOUN
ftr-424	410	44	on	on	ADP
ftr-424	410	45	dividends	dividend	NOUN
ftr-424	410	46	and	and	CCONJ
ftr-424	410	47	noting	note	VERB
ftr-424	410	48	that	that	SCONJ
ftr-424	410	49	they	they	PRON
ftr-424	410	50	violated	violate	VERB
ftr-424	410	51	treasury	treasury	NOUN
ftr-424	410	52	's	's	PART
ftr-424	410	53	own	own	ADJ
ftr-424	410	54	proposition	proposition	NOUN
ftr-424	410	55	that	that	SCONJ
ftr-424	410	56	all	all	DET
ftr-424	410	57	income	income	NOUN
ftr-424	410	58	should	should	AUX
ftr-424	410	59	be	be	AUX
ftr-424	410	60	taxed	tax	VERB
ftr-424	410	61	at	at	ADP
ftr-424	410	62	least	least	ADJ
ftr-424	410	63	once	once	ADV
ftr-424	410	64	)	)	PUNCT
ftr-424	410	65	.	.	PUNCT
ftr-424	411	1	2004	2004	NUM
ftr-424	411	2	]	]	PUNCT
ftr-424	411	3	florida	florida	PROPN
ftr-424	411	4	tax	tax	PROPN
ftr-424	411	5	review	review	NOUN
ftr-424	411	6	revert	revert	VERB
ftr-424	411	7	to	to	ADP
ftr-424	411	8	the	the	DET
ftr-424	411	9	pre-2003	pre-2003	NOUN
ftr-424	411	10	rates	rate	NOUN
ftr-424	411	11	in	in	ADP
ftr-424	411	12	2009	2009	NUM
ftr-424	411	13	.	.	PUNCT
ftr-424	412	1	the	the	DET
ftr-424	412	2	wealthy	wealthy	ADJ
ftr-424	412	3	are	be	AUX
ftr-424	412	4	the	the	DET
ftr-424	412	5	disproportionate	disproportionate	ADJ
ftr-424	412	6	beneficiaries	beneficiary	NOUN
ftr-424	412	7	of	of	ADP
ftr-424	412	8	that	that	DET
ftr-424	412	9	reduction	reduction	NOUN
ftr-424	412	10	in	in	ADP
ftr-424	412	11	rates	rate	NOUN
ftr-424	412	12	.	.	PUNCT
ftr-424	412	13	"	"	PUNCT
ftr-424	413	1	the	the	DET
ftr-424	413	2	various	various	ADJ
ftr-424	413	3	provisions	provision	NOUN
ftr-424	413	4	that	that	PRON
ftr-424	413	5	move	move	VERB
ftr-424	413	6	the	the	DET
ftr-424	413	7	tax	tax	NOUN
ftr-424	413	8	system	system	NOUN
ftr-424	413	9	closer	close	ADV
ftr-424	413	10	to	to	ADP
ftr-424	413	11	a	a	DET
ftr-424	413	12	consumption	consumption	NOUN
ftr-424	413	13	tax	tax	NOUN
ftr-424	413	14	system	system	NOUN
ftr-424	413	15	,	,	PUNCT
ftr-424	413	16	without	without	ADP
ftr-424	413	17	maintaining	maintain	VERB
ftr-424	413	18	significant	significant	ADJ
ftr-424	413	19	other	other	ADJ
ftr-424	413	20	taxes	taxis	NOUN
ftr-424	413	21	on	on	ADP
ftr-424	413	22	wealth	wealth	NOUN
ftr-424	413	23	or	or	CCONJ
ftr-424	413	24	wealth	wealth	NOUN
ftr-424	413	25	transfers	transfer	NOUN
ftr-424	413	26	,	,	PUNCT
ftr-424	413	27	also	also	ADV
ftr-424	413	28	benefit	benefit	VERB
ftr-424	413	29	most	most	ADV
ftr-424	413	30	the	the	DET
ftr-424	413	31	highest	high	ADJ
ftr-424	413	32	income	income	NOUN
ftr-424	413	33	taxpayers	taxpayer	NOUN
ftr-424	413	34	(	(	PUNCT
ftr-424	413	35	those	those	PRON
ftr-424	413	36	with	with	ADP
ftr-424	413	37	incomes	income	NOUN
ftr-424	413	38	in	in	ADP
ftr-424	413	39	the	the	DET
ftr-424	413	40	top	top	ADJ
ftr-424	413	41	1	1	NUM
ftr-424	413	42	%	%	NOUN
ftr-424	413	43	)	)	PUNCT
ftr-424	413	44	and	and	CCONJ
ftr-424	413	45	leave	leave	VERB
ftr-424	413	46	the	the	DET
ftr-424	413	47	tax	tax	NOUN
ftr-424	413	48	burden	burden	NOUN
ftr-424	413	49	falling	fall	VERB
ftr-424	413	50	most	most	ADV
ftr-424	413	51	heavily	heavily	ADV
ftr-424	413	52	on	on	ADP
ftr-424	413	53	wage	wage	NOUN
ftr-424	413	54	earners.67	earners.67	NOUN
ftr-424	413	55	the	the	DET
ftr-424	413	56	superrich	superrich	NOUN
ftr-424	413	57	are	be	AUX
ftr-424	413	58	also	also	ADV
ftr-424	413	59	supersavers	supersaver	NOUN
ftr-424	413	60	they	they	PRON
ftr-424	413	61	have	have	VERB
ftr-424	413	62	more	more	ADJ
ftr-424	413	63	income	income	NOUN
ftr-424	413	64	than	than	SCONJ
ftr-424	413	65	they	they	PRON
ftr-424	413	66	can	can	AUX
ftr-424	413	67	spend	spend	VERB
ftr-424	413	68	,	,	PUNCT
ftr-424	413	69	even	even	ADV
ftr-424	413	70	when	when	SCONJ
ftr-424	413	71	they	they	PRON
ftr-424	413	72	consume	consume	VERB
ftr-424	413	73	well	well	ADV
ftr-424	413	74	beyond	beyond	ADP
ftr-424	413	75	the	the	DET
ftr-424	413	76	standards	standard	NOUN
ftr-424	413	77	of	of	ADP
ftr-424	413	78	the	the	DET
ftr-424	413	79	remaining	remain	VERB
ftr-424	413	80	99	99	NUM
ftr-424	413	81	%	%	NOUN
ftr-424	413	82	of	of	ADP
ftr-424	413	83	the	the	DET
ftr-424	413	84	population	population	NOUN
ftr-424	413	85	.	.	PUNCT
ftr-424	414	1	as	as	SCONJ
ftr-424	414	2	frequently	frequently	ADV
ftr-424	414	3	noted	note	VERB
ftr-424	414	4	by	by	ADP
ftr-424	414	5	commentators	commentator	NOUN
ftr-424	414	6	,	,	PUNCT
ftr-424	414	7	more	more	ADJ
ftr-424	414	8	than	than	ADP
ftr-424	414	9	two	two	NUM
ftr-424	414	10	-	-	PUNCT
ftr-424	414	11	thirds	third	NOUN
ftr-424	414	12	of	of	ADP
ftr-424	414	13	the	the	DET
ftr-424	414	14	income	income	NOUN
ftr-424	414	15	of	of	ADP
ftr-424	414	16	the	the	DET
ftr-424	414	17	400	400	NUM
ftr-424	414	18	richest	rich	ADJ
ftr-424	414	19	americans	americans	PROPN
ftr-424	414	20	is	be	AUX
ftr-424	414	21	long	long	ADJ
ftr-424	414	22	-	-	PUNCT
ftr-424	414	23	term	term	NOUN
ftr-424	414	24	capital	capital	NOUN
ftr-424	414	25	gains,68	gains,68	PROPN
ftr-424	414	26	and	and	CCONJ
ftr-424	414	27	the	the	DET
ftr-424	414	28	wealthiest	wealthy	ADJ
ftr-424	414	29	5	5	NUM
ftr-424	414	30	%	%	NOUN
ftr-424	414	31	receive	receive	VERB
ftr-424	414	32	60	60	NUM
ftr-424	414	33	%	%	NOUN
ftr-424	414	34	of	of	ADP
ftr-424	414	35	all	all	DET
ftr-424	414	36	investment	investment	NOUN
ftr-424	414	37	income.69	income.69	NOUN
ftr-424	414	38	in	in	ADP
ftr-424	414	39	addition	addition	NOUN
ftr-424	414	40	to	to	ADP
ftr-424	414	41	the	the	DET
ftr-424	414	42	statutory	statutory	ADJ
ftr-424	414	43	shelters	shelter	NOUN
ftr-424	414	44	for	for	ADP
ftr-424	414	45	capital	capital	NOUN
ftr-424	414	46	gains	gain	NOUN
ftr-424	414	47	,	,	PUNCT
ftr-424	414	48	66	66	NUM
ftr-424	414	49	.	.	PUNCT
ftr-424	415	1	this	this	DET
ftr-424	415	2	disproportionate	disproportionate	ADJ
ftr-424	415	3	benefit	benefit	NOUN
ftr-424	415	4	was	be	AUX
ftr-424	415	5	already	already	ADV
ftr-424	415	6	evident	evident	ADJ
ftr-424	415	7	after	after	ADP
ftr-424	415	8	the	the	DET
ftr-424	415	9	1997	1997	NUM
ftr-424	415	10	reduction	reduction	NOUN
ftr-424	415	11	in	in	ADP
ftr-424	415	12	capital	capital	NOUN
ftr-424	415	13	gains	gain	NOUN
ftr-424	415	14	rates	rate	NOUN
ftr-424	415	15	.	.	PUNCT
ftr-424	416	1	see	see	VERB
ftr-424	416	2	,	,	PUNCT
ftr-424	416	3	e.g.	e.g.	ADV
ftr-424	416	4	,	,	PUNCT
ftr-424	416	5	joel	joel	PROPN
ftr-424	416	6	slemrod	slemrod	PROPN
ftr-424	416	7	,	,	PUNCT
ftr-424	416	8	the	the	DET
ftr-424	416	9	fortunate	fortunate	ADJ
ftr-424	416	10	400	400	NUM
ftr-424	416	11	,	,	PUNCT
ftr-424	416	12	100	100	NUM
ftr-424	416	13	tax	tax	NOUN
ftr-424	416	14	notes	note	NOUN
ftr-424	416	15	935	935	NUM
ftr-424	416	16	,	,	PUNCT
ftr-424	416	17	936	936	NUM
ftr-424	416	18	(	(	PUNCT
ftr-424	416	19	aug	aug	PROPN
ftr-424	416	20	.	.	PROPN
ftr-424	416	21	18	18	NUM
ftr-424	416	22	,	,	PUNCT
ftr-424	416	23	2003	2003	NUM
ftr-424	416	24	)	)	PUNCT
ftr-424	416	25	(	(	PUNCT
ftr-424	416	26	analyzing	analyze	VERB
ftr-424	416	27	the	the	DET
ftr-424	416	28	irs	irs	PROPN
ftr-424	416	29	income	income	NOUN
ftr-424	416	30	statistics	statistic	NOUN
ftr-424	416	31	for	for	ADP
ftr-424	416	32	1992	1992	NUM
ftr-424	416	33	-	-	SYM
ftr-424	416	34	2000	2000	NUM
ftr-424	416	35	and	and	CCONJ
ftr-424	416	36	concluding	conclude	VERB
ftr-424	416	37	that	that	SCONJ
ftr-424	416	38	even	even	ADV
ftr-424	416	39	in	in	ADP
ftr-424	416	40	that	that	DET
ftr-424	416	41	period	period	NOUN
ftr-424	416	42	the	the	DET
ftr-424	416	43	average	average	ADJ
ftr-424	416	44	tax	tax	NOUN
ftr-424	416	45	rate	rate	NOUN
ftr-424	416	46	on	on	ADP
ftr-424	416	47	the	the	DET
ftr-424	416	48	400	400	NUM
ftr-424	416	49	highest	high	ADJ
ftr-424	416	50	income	income	NOUN
ftr-424	416	51	taxpayers	taxpayer	NOUN
ftr-424	416	52	declined	decline	VERB
ftr-424	416	53	7	7	NUM
ftr-424	416	54	percentage	percentage	NOUN
ftr-424	416	55	points	point	NOUN
ftr-424	416	56	,	,	PUNCT
ftr-424	416	57	at	at	ADP
ftr-424	416	58	the	the	DET
ftr-424	416	59	same	same	ADJ
ftr-424	416	60	time	time	NOUN
ftr-424	416	61	that	that	PRON
ftr-424	416	62	it	it	PRON
ftr-424	416	63	increased	increase	VERB
ftr-424	416	64	for	for	ADP
ftr-424	416	65	all	all	DET
ftr-424	416	66	taxpayers	taxpayer	NOUN
ftr-424	416	67	in	in	ADP
ftr-424	416	68	the	the	DET
ftr-424	416	69	aggregate	aggregate	NOUN
ftr-424	416	70	,	,	PUNCT
ftr-424	416	71	primarily	primarily	ADV
ftr-424	416	72	because	because	SCONJ
ftr-424	416	73	of	of	ADP
ftr-424	416	74	the	the	DET
ftr-424	416	75	1997	1997	NUM
ftr-424	416	76	reduction	reduction	NOUN
ftr-424	416	77	in	in	ADP
ftr-424	416	78	the	the	DET
ftr-424	416	79	preferential	preferential	ADJ
ftr-424	416	80	rate	rate	NOUN
ftr-424	416	81	on	on	ADP
ftr-424	416	82	capital	capital	NOUN
ftr-424	416	83	gains	gain	NOUN
ftr-424	416	84	and	and	CCONJ
ftr-424	416	85	the	the	DET
ftr-424	416	86	high	high	ADJ
ftr-424	416	87	proportion	proportion	NOUN
ftr-424	416	88	of	of	ADP
ftr-424	416	89	capital	capital	NOUN
ftr-424	416	90	gain	gain	NOUN
ftr-424	416	91	income	income	NOUN
ftr-424	416	92	enjoyed	enjoy	VERB
ftr-424	416	93	by	by	ADP
ftr-424	416	94	the	the	DET
ftr-424	416	95	ultra	ultra	ADJ
ftr-424	416	96	wealthy	wealthy	NOUN
ftr-424	416	97	)	)	PUNCT
ftr-424	416	98	.	.	PUNCT
ftr-424	417	1	67	67	NUM
ftr-424	417	2	.	.	PUNCT
ftr-424	418	1	see	see	VERB
ftr-424	418	2	,	,	PUNCT
ftr-424	418	3	e.g.	e.g.	ADV
ftr-424	418	4	,	,	PUNCT
ftr-424	418	5	department	department	NOUN
ftr-424	418	6	ofthe	ofthe	PROPN
ftr-424	418	7	treasury	treasury	PROPN
ftr-424	418	8	,	,	PUNCT
ftr-424	418	9	blueprints	blueprint	NOUN
ftr-424	418	10	for	for	ADP
ftr-424	418	11	basic	basic	ADJ
ftr-424	418	12	tax	tax	NOUN
ftr-424	418	13	reform	reform	NOUN
ftr-424	418	14	159	159	NUM
ftr-424	418	15	(	(	PUNCT
ftr-424	418	16	jan	jan	PROPN
ftr-424	418	17	.	.	PROPN
ftr-424	418	18	17	17	NUM
ftr-424	418	19	,	,	PUNCT
ftr-424	418	20	1977	1977	NUM
ftr-424	418	21	)	)	PUNCT
ftr-424	419	1	[	[	X
ftr-424	419	2	hereinafter	hereinafter	NOUN
ftr-424	419	3	,	,	PUNCT
ftr-424	419	4	blueprints	blueprint	NOUN
ftr-424	419	5	]	]	PUNCT
ftr-424	419	6	(	(	PUNCT
ftr-424	419	7	acknowledging	acknowledge	VERB
ftr-424	419	8	that	that	SCONJ
ftr-424	419	9	a	a	DET
ftr-424	419	10	flat	flat	ADJ
ftr-424	419	11	income	income	NOUN
ftr-424	419	12	tax	tax	NOUN
ftr-424	419	13	,	,	PUNCT
ftr-424	419	14	even	even	ADV
ftr-424	419	15	with	with	ADP
ftr-424	419	16	a	a	DET
ftr-424	419	17	zero	zero	NUM
ftr-424	419	18	bracket	bracket	NOUN
ftr-424	419	19	rate	rate	NOUN
ftr-424	419	20	for	for	ADP
ftr-424	419	21	an	an	DET
ftr-424	419	22	exemption	exemption	NOUN
ftr-424	419	23	amount	amount	NOUN
ftr-424	419	24	,	,	PUNCT
ftr-424	419	25	would	would	AUX
ftr-424	419	26	decrease	decrease	VERB
ftr-424	419	27	the	the	DET
ftr-424	419	28	tax	tax	NOUN
ftr-424	419	29	burden	burden	NOUN
ftr-424	419	30	on	on	ADP
ftr-424	419	31	the	the	DET
ftr-424	419	32	top	top	ADJ
ftr-424	419	33	brackets	bracket	NOUN
ftr-424	419	34	while	while	SCONJ
ftr-424	419	35	increasing	increase	VERB
ftr-424	419	36	taxes	taxis	NOUN
ftr-424	419	37	on	on	ADP
ftr-424	419	38	the	the	DET
ftr-424	419	39	majority	majority	NOUN
ftr-424	419	40	of	of	ADP
ftr-424	419	41	the	the	DET
ftr-424	419	42	population	population	NOUN
ftr-424	419	43	)	)	PUNCT
ftr-424	419	44	;	;	PUNCT
ftr-424	419	45	feldman	feldman	PROPN
ftr-424	419	46	,	,	PUNCT
ftr-424	419	47	consumption	consumption	NOUN
ftr-424	419	48	taxes	taxis	NOUN
ftr-424	419	49	,	,	PUNCT
ftr-424	419	50	supra	supra	PROPN
ftr-424	419	51	note	note	NOUN
ftr-424	419	52	40	40	NUM
ftr-424	419	53	,	,	PUNCT
ftr-424	419	54	at	at	ADP
ftr-424	419	55	296	296	NUM
ftr-424	419	56	(	(	PUNCT
ftr-424	419	57	noting	note	VERB
ftr-424	419	58	that	that	SCONJ
ftr-424	419	59	"	"	PUNCT
ftr-424	419	60	[	[	X
ftr-424	419	61	c]ommentators	c]ommentator	NOUN
ftr-424	419	62	generally	generally	ADV
ftr-424	419	63	view	view	VERB
ftr-424	419	64	consumption	consumption	NOUN
ftr-424	419	65	taxes	taxis	NOUN
ftr-424	419	66	as	as	ADP
ftr-424	419	67	...	...	PUNCT
ftr-424	419	68	regressive	regressive	ADJ
ftr-424	419	69	[	[	X
ftr-424	419	70	so	so	SCONJ
ftr-424	419	71	that	that	SCONJ
ftr-424	419	72	]	]	X
ftr-424	419	73	if	if	SCONJ
ftr-424	419	74	the	the	DET
ftr-424	419	75	united	united	PROPN
ftr-424	419	76	states	states	PROPN
ftr-424	419	77	were	be	AUX
ftr-424	419	78	to	to	PART
ftr-424	419	79	shift	shift	VERB
ftr-424	419	80	from	from	ADP
ftr-424	419	81	an	an	DET
ftr-424	419	82	income	income	NOUN
ftr-424	419	83	tax	tax	NOUN
ftr-424	419	84	to	to	ADP
ftr-424	419	85	a	a	DET
ftr-424	419	86	consumption	consumption	NOUN
ftr-424	419	87	tax	tax	NOUN
ftr-424	419	88	,	,	PUNCT
ftr-424	419	89	the	the	DET
ftr-424	419	90	wealthy	wealthy	ADJ
ftr-424	419	91	would	would	AUX
ftr-424	419	92	benefit	benefit	VERB
ftr-424	419	93	while	while	SCONJ
ftr-424	419	94	the	the	DET
ftr-424	419	95	poor	poor	ADJ
ftr-424	419	96	would	would	AUX
ftr-424	419	97	suffer	suffer	VERB
ftr-424	419	98	greater	great	ADJ
ftr-424	419	99	tax	tax	NOUN
ftr-424	419	100	burdens	burden	NOUN
ftr-424	419	101	"	"	PUNCT
ftr-424	419	102	)	)	PUNCT
ftr-424	419	103	.	.	PUNCT
ftr-424	420	1	the	the	DET
ftr-424	420	2	cash	cash	NOUN
ftr-424	420	3	flow	flow	NOUN
ftr-424	420	4	consumption	consumption	NOUN
ftr-424	420	5	tax	tax	NOUN
ftr-424	420	6	set	set	VERB
ftr-424	420	7	out	out	ADP
ftr-424	420	8	in	in	ADP
ftr-424	420	9	the	the	DET
ftr-424	420	10	1977	1977	NUM
ftr-424	420	11	tax	tax	NOUN
ftr-424	420	12	reform	reform	NOUN
ftr-424	420	13	proposals	proposal	NOUN
ftr-424	420	14	admittedly	admittedly	ADV
ftr-424	420	15	taxed	tax	VERB
ftr-424	420	16	wages	wage	NOUN
ftr-424	420	17	higher	high	ADJ
ftr-424	420	18	than	than	ADP
ftr-424	420	19	capital	capital	NOUN
ftr-424	420	20	,	,	PUNCT
ftr-424	420	21	but	but	CCONJ
ftr-424	420	22	justified	justify	VERB
ftr-424	420	23	it	it	PRON
ftr-424	420	24	as	as	ADP
ftr-424	420	25	a	a	DET
ftr-424	420	26	reward	reward	NOUN
ftr-424	420	27	for	for	ADP
ftr-424	420	28	savings	saving	NOUN
ftr-424	420	29	balanced	balance	VERB
ftr-424	420	30	by	by	ADP
ftr-424	420	31	application	application	NOUN
ftr-424	420	32	of	of	ADP
ftr-424	420	33	tax	tax	NOUN
ftr-424	420	34	to	to	ADP
ftr-424	420	35	recipients	recipient	NOUN
ftr-424	420	36	of	of	ADP
ftr-424	420	37	wealth	wealth	NOUN
ftr-424	420	38	transfers	transfer	NOUN
ftr-424	420	39	when	when	SCONJ
ftr-424	420	40	the	the	DET
ftr-424	420	41	wealth	wealth	NOUN
ftr-424	420	42	was	be	AUX
ftr-424	420	43	consumed	consume	VERB
ftr-424	420	44	rather	rather	ADV
ftr-424	420	45	than	than	ADP
ftr-424	420	46	reinvested	reinveste	VERB
ftr-424	420	47	.	.	PUNCT
ftr-424	421	1	blueprints	blueprint	NOUN
ftr-424	421	2	,	,	PUNCT
ftr-424	421	3	supra	supra	NOUN
ftr-424	421	4	,	,	PUNCT
ftr-424	421	5	at	at	ADP
ftr-424	421	6	135	135	NUM
ftr-424	421	7	-	-	SYM
ftr-424	421	8	37	37	NUM
ftr-424	421	9	.	.	PUNCT
ftr-424	422	1	to	to	PART
ftr-424	422	2	address	address	VERB
ftr-424	422	3	the	the	DET
ftr-424	422	4	concern	concern	NOUN
ftr-424	422	5	that	that	SCONJ
ftr-424	422	6	the	the	DET
ftr-424	422	7	cash	cash	NOUN
ftr-424	422	8	flow	flow	NOUN
ftr-424	422	9	tax	tax	NOUN
ftr-424	422	10	placed	place	VERB
ftr-424	422	11	no	no	DET
ftr-424	422	12	restraint	restraint	NOUN
ftr-424	422	13	on	on	ADP
ftr-424	422	14	wealth	wealth	NOUN
ftr-424	422	15	accumulation	accumulation	NOUN
ftr-424	422	16	,	,	PUNCT
ftr-424	422	17	the	the	DET
ftr-424	422	18	study	study	NOUN
ftr-424	422	19	proposed	propose	VERB
ftr-424	422	20	retention	retention	NOUN
ftr-424	422	21	of	of	ADP
ftr-424	422	22	an	an	DET
ftr-424	422	23	estate	estate	NOUN
ftr-424	422	24	and	and	CCONJ
ftr-424	422	25	gift	gift	NOUN
ftr-424	422	26	tax	tax	NOUN
ftr-424	422	27	,	,	PUNCT
ftr-424	422	28	at	at	ADP
ftr-424	422	29	rates	rate	NOUN
ftr-424	422	30	to	to	PART
ftr-424	422	31	achieve	achieve	VERB
ftr-424	422	32	the	the	DET
ftr-424	422	33	desired	desire	VERB
ftr-424	422	34	equalization	equalization	NOUN
ftr-424	422	35	of	of	ADP
ftr-424	422	36	initial	initial	ADJ
ftr-424	422	37	wealth	wealth	NOUN
ftr-424	422	38	.	.	PUNCT
ftr-424	423	1	i	i	PRON
ftr-424	423	2	d.	d.	PROPN
ftr-424	423	3	at	at	ADP
ftr-424	423	4	139	139	NUM
ftr-424	423	5	.	.	PUNCT
ftr-424	424	1	68	68	NUM
ftr-424	424	2	.	.	PUNCT
ftr-424	425	1	see	see	VERB
ftr-424	425	2	,	,	PUNCT
ftr-424	425	3	e.g.	e.g.	ADV
ftr-424	425	4	,	,	PUNCT
ftr-424	425	5	martin	martin	PROPN
ftr-424	425	6	a.	a.	PROPN
ftr-424	425	7	sullivan	sullivan	PROPN
ftr-424	425	8	,	,	PUNCT
ftr-424	425	9	the	the	DET
ftr-424	425	10	rich	rich	ADJ
ftr-424	425	11	get	get	AUX
ftr-424	425	12	soaked	soak	VERB
ftr-424	425	13	while	while	SCONJ
ftr-424	425	14	the	the	DET
ftr-424	425	15	super	super	ADJ
ftr-424	425	16	rich	rich	ADJ
ftr-424	425	17	slide	slide	NOUN
ftr-424	425	18	,	,	PUNCT
ftr-424	425	19	101	101	NUM
ftr-424	425	20	tax	tax	NOUN
ftr-424	425	21	notes	note	NOUN
ftr-424	425	22	581	581	NUM
ftr-424	425	23	,	,	PUNCT
ftr-424	425	24	583	583	NUM
ftr-424	425	25	(	(	PUNCT
ftr-424	425	26	nov	nov	PROPN
ftr-424	425	27	.	.	PROPN
ftr-424	425	28	3	3	NUM
ftr-424	425	29	,	,	PUNCT
ftr-424	425	30	2003	2003	NUM
ftr-424	425	31	)	)	PUNCT
ftr-424	425	32	(	(	PUNCT
ftr-424	425	33	based	base	VERB
ftr-424	425	34	on	on	ADP
ftr-424	425	35	irs	irs	PROPN
ftr-424	425	36	's	's	PART
ftr-424	425	37	spring	spring	NOUN
ftr-424	425	38	2003	2003	NUM
ftr-424	425	39	so1	so1	PROPN
ftr-424	425	40	bulletin	bulletin	NOUN
ftr-424	425	41	,	,	PUNCT
ftr-424	425	42	noting	note	VERB
ftr-424	425	43	that	that	SCONJ
ftr-424	425	44	two	two	NUM
ftr-424	425	45	-	-	PUNCT
ftr-424	425	46	thirds	third	NOUN
ftr-424	425	47	of	of	ADP
ftr-424	425	48	the	the	DET
ftr-424	425	49	adjusted	adjust	VERB
ftr-424	425	50	gross	gross	ADJ
ftr-424	425	51	income	income	NOUN
ftr-424	425	52	reported	report	VERB
ftr-424	425	53	by	by	ADP
ftr-424	425	54	the	the	DET
ftr-424	425	55	top	top	ADJ
ftr-424	425	56	400	400	NUM
ftr-424	425	57	taxpayers	taxpayer	NOUN
ftr-424	425	58	from	from	ADP
ftr-424	425	59	1992	1992	NUM
ftr-424	425	60	through	through	ADP
ftr-424	425	61	2000	2000	NUM
ftr-424	425	62	was	be	AUX
ftr-424	425	63	net	net	ADJ
ftr-424	425	64	capital	capital	NOUN
ftr-424	425	65	gain	gain	NOUN
ftr-424	425	66	)	)	PUNCT
ftr-424	425	67	;	;	PUNCT
ftr-424	425	68	david	david	PROPN
ftr-424	425	69	cay	cay	PROPN
ftr-424	425	70	johnston	johnston	PROPN
ftr-424	425	71	,	,	PUNCT
ftr-424	425	72	the	the	DET
ftr-424	425	73	loophole	loophole	NOUN
ftr-424	425	74	artist	artist	NOUN
ftr-424	425	75	,	,	PUNCT
ftr-424	425	76	n.y	n.y	PROPN
ftr-424	425	77	.	.	PROPN
ftr-424	425	78	times	times	PROPN
ftr-424	425	79	,	,	PUNCT
ftr-424	425	80	dec	dec	PROPN
ftr-424	425	81	.	.	PROPN
ftr-424	425	82	21	21	NUM
ftr-424	425	83	,	,	PUNCT
ftr-424	425	84	2003	2003	NUM
ftr-424	425	85	,	,	PUNCT
ftr-424	425	86	at	at	ADP
ftr-424	425	87	§	§	PROPN
ftr-424	425	88	6	6	NUM
ftr-424	425	89	-	-	SYM
ftr-424	425	90	18	18	NUM
ftr-424	425	91	(	(	PUNCT
ftr-424	425	92	same	same	ADJ
ftr-424	425	93	)	)	PUNCT
ftr-424	425	94	;	;	PUNCT
ftr-424	425	95	see	see	VERB
ftr-424	425	96	also	also	ADV
ftr-424	425	97	michael	michael	PROPN
ftr-424	425	98	parisi	parisi	PROPN
ftr-424	425	99	&	&	CCONJ
ftr-424	425	100	scott	scott	PROPN
ftr-424	425	101	hollenbeck	hollenbeck	PROPN
ftr-424	425	102	,	,	PUNCT
ftr-424	425	103	individual	individual	ADJ
ftr-424	425	104	income	income	NOUN
ftr-424	425	105	tax	tax	NOUN
ftr-424	425	106	returns	return	NOUN
ftr-424	425	107	2002	2002	NUM
ftr-424	425	108	,	,	PUNCT
ftr-424	425	109	sol	sol	NOUN
ftr-424	425	110	bulletin	bulletin	NOUN
ftr-424	425	111	13	13	NUM
ftr-424	425	112	fig	fig	NOUN
ftr-424	425	113	.	.	PUNCT
ftr-424	426	1	f	f	PROPN
ftr-424	426	2	(	(	PUNCT
ftr-424	426	3	fall	fall	PROPN
ftr-424	426	4	2004	2004	NUM
ftr-424	426	5	)	)	PUNCT
ftr-424	426	6	,	,	PUNCT
ftr-424	426	7	at	at	ADP
ftr-424	426	8	http://www.irs.gov/pub/irs-soi/02indtr.pdf	http://www.irs.gov/pub/irs-soi/02indtr.pdf	NOUN
ftr-424	426	9	(	(	PUNCT
ftr-424	426	10	showing	show	VERB
ftr-424	426	11	that	that	SCONJ
ftr-424	426	12	the	the	DET
ftr-424	426	13	5,000	5,000	NUM
ftr-424	426	14	highestearning	highestearning	ADJ
ftr-424	426	15	taxpayers	taxpayer	NOUN
ftr-424	426	16	(	(	PUNCT
ftr-424	426	17	those	those	PRON
ftr-424	426	18	earning	earn	VERB
ftr-424	426	19	$	$	SYM
ftr-424	426	20	10	10	NUM
ftr-424	426	21	million	million	NUM
ftr-424	426	22	or	or	CCONJ
ftr-424	426	23	more	more	ADJ
ftr-424	426	24	)	)	PUNCT
ftr-424	426	25	in	in	ADP
ftr-424	426	26	2002	2002	NUM
ftr-424	426	27	had	have	VERB
ftr-424	426	28	40.3	40.3	NUM
ftr-424	426	29	%	%	NOUN
ftr-424	426	30	of	of	ADP
ftr-424	426	31	their	their	PRON
ftr-424	426	32	total	total	ADJ
ftr-424	426	33	agi	agi	NOUN
ftr-424	426	34	from	from	ADP
ftr-424	426	35	long	long	ADJ
ftr-424	426	36	-	-	PUNCT
ftr-424	426	37	term	term	NOUN
ftr-424	426	38	capital	capital	NOUN
ftr-424	426	39	gains	gain	NOUN
ftr-424	426	40	)	)	PUNCT
ftr-424	426	41	.	.	PUNCT
ftr-424	427	1	69	69	NUM
ftr-424	427	2	.	.	PUNCT
ftr-424	427	3	institute	institute	NOUN
ftr-424	427	4	on	on	ADP
ftr-424	427	5	taxation	taxation	PROPN
ftr-424	427	6	&	&	CCONJ
ftr-424	427	7	economic	economic	ADJ
ftr-424	427	8	policy	policy	NOUN
ftr-424	427	9	,	,	PUNCT
ftr-424	427	10	federal	federal	ADJ
ftr-424	427	11	taxation	taxation	NOUN
ftr-424	427	12	of	of	ADP
ftr-424	427	13	earnings	earning	NOUN
ftr-424	427	14	versus	versus	ADP
ftr-424	427	15	investment	investment	NOUN
ftr-424	427	16	income	income	NOUN
ftr-424	427	17	in	in	ADP
ftr-424	427	18	2004	2004	NUM
ftr-424	427	19	,	,	PUNCT
ftr-424	427	20	app	app	X
ftr-424	427	21	.	.	PUNCT
ftr-424	428	1	i	i	PRON
ftr-424	428	2	(	(	PUNCT
ftr-424	428	3	may	may	PROPN
ftr-424	428	4	2004	2004	NUM
ftr-424	428	5	)	)	PUNCT
ftr-424	428	6	,	,	PUNCT
ftr-424	428	7	at	at	ADP
ftr-424	428	8	http://www.itepnet.org/earnan.pdf	http://www.itepnet.org/earnan.pdf	PROPN
ftr-424	428	9	.	.	PUNCT
ftr-424	428	10	see	see	VERB
ftr-424	428	11	also	also	ADV
ftr-424	428	12	edmund	edmund	PROPN
ftr-424	428	13	l.	l.	PROPN
ftr-424	428	14	andrews	andrews	PROPN
ftr-424	428	15	,	,	PUNCT
ftr-424	428	16	big	big	ADJ
ftr-424	428	17	gap	gap	NOUN
ftr-424	428	18	found	find	VERB
ftr-424	428	19	in	in	ADP
ftr-424	428	20	[	[	X
ftr-424	428	21	vol	vol	NOUN
ftr-424	428	22	.	.	PUNCT
ftr-424	428	23	6:9	6:9	NUM
ftr-424	429	1	congress	congress	PROPN
ftr-424	429	2	fiddles	fiddle	VERB
ftr-424	429	3	while	while	SCONJ
ftr-424	429	4	middle	middle	PROPN
ftr-424	429	5	america	america	PROPN
ftr-424	429	6	burns	burn	VERB
ftr-424	429	7	dividends	dividend	NOUN
ftr-424	429	8	and	and	CCONJ
ftr-424	429	9	other	other	ADJ
ftr-424	429	10	investment	investment	NOUN
ftr-424	429	11	assets	asset	NOUN
ftr-424	429	12	,	,	PUNCT
ftr-424	429	13	analysts	analyst	NOUN
ftr-424	429	14	estimate	estimate	VERB
ftr-424	429	15	that	that	SCONJ
ftr-424	429	16	as	as	ADV
ftr-424	429	17	much	much	ADJ
ftr-424	429	18	as	as	ADP
ftr-424	429	19	24	24	NUM
ftr-424	429	20	%	%	NOUN
ftr-424	429	21	of	of	ADP
ftr-424	429	22	investment	investment	NOUN
ftr-424	429	23	income	income	NOUN
ftr-424	429	24	is	be	AUX
ftr-424	429	25	simply	simply	ADV
ftr-424	429	26	not	not	PART
ftr-424	429	27	reported	report	VERB
ftr-424	429	28	on	on	ADP
ftr-424	429	29	tax	tax	NOUN
ftr-424	429	30	returns	return	NOUN
ftr-424	429	31	;	;	PUNCT
ftr-424	429	32	in	in	ADP
ftr-424	429	33	contrast	contrast	NOUN
ftr-424	429	34	,	,	PUNCT
ftr-424	429	35	wages	wage	NOUN
ftr-424	429	36	are	be	AUX
ftr-424	429	37	subject	subject	ADJ
ftr-424	429	38	to	to	ADP
ftr-424	429	39	a	a	DET
ftr-424	429	40	withholding	withholding	NOUN
ftr-424	429	41	tax	tax	NOUN
ftr-424	429	42	system	system	NOUN
ftr-424	429	43	that	that	PRON
ftr-424	429	44	ensures	ensure	VERB
ftr-424	429	45	that	that	DET
ftr-424	429	46	income	income	NOUN
ftr-424	429	47	(	(	PUNCT
ftr-424	429	48	and	and	CCONJ
ftr-424	429	49	payroll	payroll	NOUN
ftr-424	429	50	)	)	PUNCT
ftr-424	429	51	taxes	taxis	NOUN
ftr-424	429	52	are	be	AUX
ftr-424	429	53	paid	pay	VERB
ftr-424	429	54	by	by	ADP
ftr-424	429	55	wage	wage	NOUN
ftr-424	429	56	earners.7	earners.7	NOUN
ftr-424	429	57	"	"	PUNCT
ftr-424	429	58	investment	investment	NOUN
ftr-424	429	59	income	income	NOUN
ftr-424	429	60	,	,	PUNCT
ftr-424	429	61	of	of	ADP
ftr-424	429	62	course	course	NOUN
ftr-424	429	63	,	,	PUNCT
ftr-424	429	64	is	be	AUX
ftr-424	429	65	entirely	entirely	ADV
ftr-424	429	66	exempt	exempt	ADJ
ftr-424	429	67	from	from	ADP
ftr-424	429	68	payroll	payroll	NOUN
ftr-424	429	69	taxes	taxis	NOUN
ftr-424	429	70	(	(	PUNCT
ftr-424	429	71	e.g.	e.g.	ADV
ftr-424	429	72	,	,	PUNCT
ftr-424	429	73	social	social	ADJ
ftr-424	429	74	security	security	NOUN
ftr-424	429	75	,	,	PUNCT
ftr-424	429	76	medicare	medicare	PROPN
ftr-424	429	77	)	)	PUNCT
ftr-424	429	78	,	,	PUNCT
ftr-424	429	79	which	which	PRON
ftr-424	429	80	average	average	VERB
ftr-424	429	81	an	an	DET
ftr-424	429	82	additional	additional	ADJ
ftr-424	429	83	15.3	15.3	NUM
ftr-424	429	84	%	%	NOUN
ftr-424	429	85	of	of	ADP
ftr-424	429	86	ordinary	ordinary	ADJ
ftr-424	429	87	americans	americans	PROPN
ftr-424	429	88	'	'	PART
ftr-424	429	89	wage	wage	NOUN
ftr-424	429	90	income	income	NOUN
ftr-424	429	91	(	(	PUNCT
ftr-424	429	92	including	include	VERB
ftr-424	429	93	employee	employee	NOUN
ftr-424	429	94	and	and	CCONJ
ftr-424	429	95	employer	employer	NOUN
ftr-424	429	96	amounts	amount	NOUN
ftr-424	429	97	)	)	PUNCT
ftr-424	429	98	.	.	PUNCT
ftr-424	430	1	those	those	PRON
ftr-424	430	2	with	with	ADP
ftr-424	430	3	considerable	considerable	ADJ
ftr-424	430	4	wealth	wealth	NOUN
ftr-424	430	5	,	,	PUNCT
ftr-424	430	6	who	who	PRON
ftr-424	430	7	may	may	AUX
ftr-424	430	8	receive	receive	VERB
ftr-424	430	9	substantial	substantial	ADJ
ftr-424	430	10	amounts	amount	NOUN
ftr-424	430	11	of	of	ADP
ftr-424	430	12	low	low	ADJ
ftr-424	430	13	-	-	PUNCT
ftr-424	430	14	taxed	tax	VERB
ftr-424	430	15	dividends	dividend	NOUN
ftr-424	430	16	,	,	PUNCT
ftr-424	430	17	may	may	AUX
ftr-424	430	18	also	also	ADV
ftr-424	430	19	be	be	AUX
ftr-424	430	20	able	able	ADJ
ftr-424	430	21	to	to	PART
ftr-424	430	22	make	make	VERB
ftr-424	430	23	significant	significant	ADJ
ftr-424	430	24	charitable	charitable	ADJ
ftr-424	430	25	contributions	contribution	NOUN
ftr-424	430	26	,	,	PUNCT
ftr-424	430	27	reducing	reduce	VERB
ftr-424	430	28	their	their	PRON
ftr-424	430	29	tax	tax	NOUN
ftr-424	430	30	bill	bill	NOUN
ftr-424	430	31	even	even	ADV
ftr-424	430	32	further.7	further.7	PROPN
ftr-424	430	33	'	'	PUNCT
ftr-424	430	34	the	the	DET
ftr-424	430	35	lopsided	lopsided	ADJ
ftr-424	430	36	result	result	NOUN
ftr-424	430	37	is	be	AUX
ftr-424	430	38	an	an	DET
ftr-424	430	39	average	average	ADJ
ftr-424	430	40	income	income	NOUN
ftr-424	430	41	tax	tax	NOUN
ftr-424	430	42	rate	rate	NOUN
ftr-424	430	43	on	on	ADP
ftr-424	430	44	unearned	unearned	ADJ
ftr-424	430	45	income	income	NOUN
ftr-424	430	46	of	of	ADP
ftr-424	430	47	merely	merely	ADV
ftr-424	430	48	9.6	9.6	NUM
ftr-424	430	49	%	%	NOUN
ftr-424	430	50	less	less	ADJ
ftr-424	430	51	than	than	ADP
ftr-424	430	52	half	half	DET
ftr-424	430	53	the	the	DET
ftr-424	430	54	tax	tax	NOUN
ftr-424	430	55	on	on	ADP
ftr-424	430	56	wage	wage	NOUN
ftr-424	430	57	earnings.72	earnings.72	NOUN
ftr-424	430	58	as	as	ADP
ftr-424	430	59	a	a	DET
ftr-424	430	60	consequence	consequence	NOUN
ftr-424	430	61	,	,	PUNCT
ftr-424	430	62	in	in	ADP
ftr-424	430	63	spite	spite	NOUN
ftr-424	430	64	of	of	ADP
ftr-424	430	65	being	be	AUX
ftr-424	430	66	in	in	ADP
ftr-424	430	67	the	the	DET
ftr-424	430	68	highest	high	ADJ
ftr-424	430	69	income	income	NOUN
ftr-424	430	70	brackets	bracket	NOUN
ftr-424	430	71	,	,	PUNCT
ftr-424	430	72	the	the	DET
ftr-424	430	73	superrich	superrich	NOUN
ftr-424	430	74	with	with	ADP
ftr-424	430	75	adjusted	adjust	VERB
ftr-424	430	76	gross	gross	ADJ
ftr-424	430	77	income	income	NOUN
ftr-424	430	78	over	over	ADP
ftr-424	430	79	$	$	SYM
ftr-424	430	80	10	10	NUM
ftr-424	430	81	million	million	NUM
ftr-424	430	82	pay	pay	NOUN
ftr-424	430	83	an	an	DET
ftr-424	430	84	average	average	ADJ
ftr-424	430	85	overall	overall	ADJ
ftr-424	430	86	tax	tax	NOUN
ftr-424	430	87	rate	rate	NOUN
ftr-424	430	88	of	of	ADP
ftr-424	430	89	only	only	ADV
ftr-424	430	90	25.9	25.9	NUM
ftr-424	430	91	%	%	NOUN
ftr-424	430	92	(	(	PUNCT
ftr-424	430	93	29.4	29.4	NUM
ftr-424	430	94	%	%	NOUN
ftr-424	430	95	for	for	ADP
ftr-424	430	96	those	those	PRON
ftr-424	430	97	slightly	slightly	ADV
ftr-424	430	98	less	less	ADV
ftr-424	430	99	rich	rich	ADJ
ftr-424	430	100	,	,	PUNCT
ftr-424	430	101	with	with	ADP
ftr-424	430	102	adjusted	adjust	VERB
ftr-424	430	103	gross	gross	ADJ
ftr-424	430	104	income	income	NOUN
ftr-424	430	105	from	from	ADP
ftr-424	430	106	$	$	SYM
ftr-424	430	107	2	2	NUM
ftr-424	430	108	-	-	SYM
ftr-424	430	109	10	10	NUM
ftr-424	430	110	million).73	million).73	NOUN
ftr-424	430	111	in	in	ADP
ftr-424	430	112	fact	fact	NOUN
ftr-424	430	113	,	,	PUNCT
ftr-424	430	114	according	accord	VERB
ftr-424	430	115	to	to	ADP
ftr-424	430	116	martin	martin	PROPN
ftr-424	430	117	sullivan	sullivan	PROPN
ftr-424	430	118	's	's	PART
ftr-424	430	119	analysis	analysis	NOUN
ftr-424	430	120	using	use	VERB
ftr-424	430	121	taxation	taxation	NOUN
ftr-424	430	122	of	of	ADP
ftr-424	430	123	wages	wage	NOUN
ftr-424	430	124	and	and	CCONJ
ftr-424	430	125	investments	investment	NOUN
ftr-424	430	126	,	,	PUNCT
ftr-424	430	127	n.y	n.y	PROPN
ftr-424	430	128	.	.	PROPN
ftr-424	430	129	times	times	PROPN
ftr-424	430	130	,	,	PUNCT
ftr-424	430	131	may	may	AUX
ftr-424	430	132	8	8	NUM
ftr-424	430	133	,	,	PUNCT
ftr-424	430	134	2004	2004	NUM
ftr-424	430	135	,	,	PUNCT
ftr-424	430	136	at	at	ADP
ftr-424	430	137	c2	c2	PROPN
ftr-424	430	138	(	(	PUNCT
ftr-424	430	139	reporting	report	VERB
ftr-424	430	140	on	on	ADP
ftr-424	430	141	a	a	DET
ftr-424	430	142	citizens	citizen	NOUN
ftr-424	430	143	for	for	ADP
ftr-424	430	144	tax	tax	NOUN
ftr-424	430	145	justice	justice	NOUN
ftr-424	430	146	study	study	NOUN
ftr-424	430	147	that	that	PRON
ftr-424	430	148	extrapolated	extrapolate	VERB
ftr-424	430	149	from	from	ADP
ftr-424	430	150	irs	irs	PROPN
ftr-424	430	151	data	datum	NOUN
ftr-424	430	152	)	)	PUNCT
ftr-424	430	153	.	.	PUNCT
ftr-424	431	1	70	70	X
ftr-424	431	2	.	.	X
ftr-424	432	1	see	see	VERB
ftr-424	432	2	robert	robert	PROPN
ftr-424	432	3	s.	s.	PROPN
ftr-424	432	4	mcintyre	mcintyre	PROPN
ftr-424	432	5	,	,	PUNCT
ftr-424	432	6	do	do	AUX
ftr-424	432	7	fat	fat	ADJ
ftr-424	432	8	cats	cat	NOUN
ftr-424	432	9	pay	pay	VERB
ftr-424	432	10	less	less	ADJ
ftr-424	432	11	?	?	PUNCT
ftr-424	432	12	,	,	PUNCT
ftr-424	432	13	american	american	ADJ
ftr-424	432	14	prospect	prospect	PROPN
ftr-424	432	15	16	16	NUM
ftr-424	432	16	,	,	PUNCT
ftr-424	432	17	may	may	PROPN
ftr-424	432	18	2004	2004	NUM
ftr-424	432	19	,	,	PUNCT
ftr-424	432	20	at	at	ADP
ftr-424	432	21	16	16	NUM
ftr-424	432	22	(	(	PUNCT
ftr-424	432	23	noting	note	VERB
ftr-424	432	24	that	that	SCONJ
ftr-424	432	25	failure	failure	NOUN
ftr-424	432	26	of	of	ADP
ftr-424	432	27	the	the	DET
ftr-424	432	28	tax	tax	NOUN
ftr-424	432	29	laws	law	NOUN
ftr-424	432	30	to	to	PART
ftr-424	432	31	require	require	VERB
ftr-424	432	32	brokers	broker	NOUN
ftr-424	432	33	to	to	PART
ftr-424	432	34	report	report	VERB
ftr-424	432	35	capital	capital	NOUN
ftr-424	432	36	gains	gain	NOUN
ftr-424	432	37	means	mean	VERB
ftr-424	432	38	that	that	SCONJ
ftr-424	432	39	an	an	DET
ftr-424	432	40	estimated	estimate	VERB
ftr-424	432	41	25	25	NUM
ftr-424	432	42	%	%	NOUN
ftr-424	432	43	of	of	ADP
ftr-424	432	44	capital	capital	NOUN
ftr-424	432	45	gains	gain	NOUN
ftr-424	432	46	subject	subject	ADJ
ftr-424	432	47	to	to	ADP
ftr-424	432	48	taxation	taxation	NOUN
ftr-424	432	49	are	be	AUX
ftr-424	432	50	simply	simply	ADV
ftr-424	432	51	not	not	PART
ftr-424	432	52	declared	declare	VERB
ftr-424	432	53	on	on	ADP
ftr-424	432	54	tax	tax	NOUN
ftr-424	432	55	returns	return	NOUN
ftr-424	433	1	:	:	PUNCT
ftr-424	433	2	"	"	PUNCT
ftr-424	433	3	big	big	ADJ
ftr-424	433	4	-	-	PUNCT
ftr-424	433	5	time	time	NOUN
ftr-424	433	6	investors	investor	NOUN
ftr-424	433	7	can	can	AUX
ftr-424	433	8	pretty	pretty	ADV
ftr-424	433	9	much	much	ADV
ftr-424	433	10	make	make	VERB
ftr-424	433	11	up	up	ADP
ftr-424	433	12	their	their	PRON
ftr-424	433	13	own	own	ADJ
ftr-424	433	14	numbers	number	NOUN
ftr-424	433	15	,	,	PUNCT
ftr-424	433	16	and	and	CCONJ
ftr-424	433	17	many	many	ADJ
ftr-424	433	18	of	of	ADP
ftr-424	433	19	them	they	PRON
ftr-424	433	20	do	do	VERB
ftr-424	433	21	"	"	PUNCT
ftr-424	433	22	)	)	PUNCT
ftr-424	433	23	;	;	PUNCT
ftr-424	433	24	johnston	johnston	PROPN
ftr-424	433	25	,	,	PUNCT
ftr-424	433	26	supra	supra	PROPN
ftr-424	433	27	note	note	PROPN
ftr-424	433	28	68	68	NUM
ftr-424	433	29	(	(	PUNCT
ftr-424	433	30	noting	note	VERB
ftr-424	433	31	that	that	SCONJ
ftr-424	433	32	much	much	ADJ
ftr-424	433	33	of	of	ADP
ftr-424	433	34	the	the	DET
ftr-424	433	35	money	money	NOUN
ftr-424	433	36	involved	involve	VERB
ftr-424	433	37	in	in	ADP
ftr-424	433	38	tax	tax	NOUN
ftr-424	433	39	-	-	PUNCT
ftr-424	433	40	avoidance	avoidance	NOUN
ftr-424	433	41	strategies	strategy	NOUN
ftr-424	433	42	for	for	ADP
ftr-424	433	43	the	the	DET
ftr-424	433	44	wealthy	wealthy	ADJ
ftr-424	433	45	"	"	PUNCT
ftr-424	433	46	pass[es	pass[es	PROPN
ftr-424	433	47	]	]	PUNCT
ftr-424	433	48	without	without	ADP
ftr-424	433	49	showing	show	VERB
ftr-424	433	50	up	up	ADP
ftr-424	433	51	anywhere	anywhere	ADV
ftr-424	433	52	in	in	ADP
ftr-424	433	53	the	the	DET
ftr-424	433	54	official	official	ADJ
ftr-424	433	55	income	income	NOUN
ftr-424	433	56	statistics	statistic	NOUN
ftr-424	433	57	"	"	PUNCT
ftr-424	433	58	)	)	PUNCT
ftr-424	433	59	.	.	PUNCT
ftr-424	434	1	71	71	NUM
ftr-424	434	2	.	.	X
ftr-424	435	1	see	see	VERB
ftr-424	435	2	,	,	PUNCT
ftr-424	435	3	e.g.	e.g.	ADV
ftr-424	435	4	,	,	PUNCT
ftr-424	435	5	the	the	DET
ftr-424	435	6	2004	2004	NUM
ftr-424	435	7	slate	slate	NOUN
ftr-424	435	8	60	60	NUM
ftr-424	435	9	(	(	PUNCT
ftr-424	435	10	feb	feb	PROPN
ftr-424	435	11	.	.	PROPN
ftr-424	435	12	28	28	NUM
ftr-424	435	13	,	,	PUNCT
ftr-424	435	14	2005	2005	NUM
ftr-424	435	15	)	)	PUNCT
ftr-424	435	16	,	,	PUNCT
ftr-424	435	17	at	at	ADP
ftr-424	435	18	http://www.slate.com/	http://www.slate.com/	NOUN
ftr-424	435	19	toolbar.aspx?action=print&id=2112691	toolbar.aspx?action=print&id=2112691	PUNCT
ftr-424	435	20	(	(	PUNCT
ftr-424	435	21	based	base	VERB
ftr-424	435	22	on	on	ADP
ftr-424	435	23	statistics	statistic	NOUN
ftr-424	435	24	compiled	compile	VERB
ftr-424	435	25	by	by	ADP
ftr-424	435	26	the	the	DET
ftr-424	435	27	chronicle	chronicle	PROPN
ftr-424	435	28	of	of	ADP
ftr-424	435	29	philanthropy	philanthropy	NOUN
ftr-424	435	30	,	,	PUNCT
ftr-424	435	31	setting	set	VERB
ftr-424	435	32	forth	forth	ADP
ftr-424	435	33	a	a	DET
ftr-424	435	34	chart	chart	NOUN
ftr-424	435	35	ofthe	ofthe	ADV
ftr-424	435	36	60	60	NUM
ftr-424	435	37	largest	large	ADJ
ftr-424	435	38	american	american	ADJ
ftr-424	435	39	charitable	charitable	ADJ
ftr-424	435	40	contributions	contribution	NOUN
ftr-424	435	41	of	of	ADP
ftr-424	435	42	the	the	DET
ftr-424	435	43	year	year	NOUN
ftr-424	435	44	,	,	PUNCT
ftr-424	435	45	including	include	VERB
ftr-424	435	46	bill	bill	NOUN
ftr-424	435	47	and	and	CCONJ
ftr-424	435	48	melinda	melinda	PROPN
ftr-424	435	49	gates	gates	PROPN
ftr-424	435	50	'	'	PART
ftr-424	435	51	pledge	pledge	NOUN
ftr-424	435	52	of	of	ADP
ftr-424	435	53	$	$	SYM
ftr-424	435	54	3.4	3.4	NUM
ftr-424	435	55	billion	billion	NUM
ftr-424	435	56	to	to	ADP
ftr-424	435	57	their	their	PRON
ftr-424	435	58	foundation	foundation	NOUN
ftr-424	435	59	and	and	CCONJ
ftr-424	435	60	john	john	PROPN
ftr-424	435	61	templeton	templeton	PROPN
ftr-424	435	62	's	's	PART
ftr-424	435	63	payment	payment	NOUN
ftr-424	435	64	of	of	ADP
ftr-424	435	65	$	$	SYM
ftr-424	435	66	550	550	NUM
ftr-424	435	67	million	million	NUM
ftr-424	435	68	to	to	ADP
ftr-424	435	69	his	his	PRON
ftr-424	435	70	foundation	foundation	NOUN
ftr-424	435	71	)	)	PUNCT
ftr-424	435	72	;	;	PUNCT
ftr-424	435	73	floyd	floyd	PROPN
ftr-424	435	74	norris	norris	PROPN
ftr-424	435	75	,	,	PUNCT
ftr-424	435	76	the	the	DET
ftr-424	435	77	$	$	SYM
ftr-424	435	78	32	32	NUM
ftr-424	435	79	billion	billion	NUM
ftr-424	435	80	with	with	ADP
ftr-424	435	81	a	a	DET
ftr-424	435	82	bonus	bonus	NOUN
ftr-424	435	83	in	in	ADP
ftr-424	435	84	tax	tax	NOUN
ftr-424	435	85	breaks	break	NOUN
ftr-424	435	86	,	,	PUNCT
ftr-424	435	87	n.y	n.y	PROPN
ftr-424	435	88	.	.	PROPN
ftr-424	435	89	times	times	PROPN
ftr-424	435	90	,	,	PUNCT
ftr-424	435	91	july	july	PROPN
ftr-424	435	92	22	22	NUM
ftr-424	435	93	,	,	PUNCT
ftr-424	435	94	2004	2004	NUM
ftr-424	435	95	,	,	PUNCT
ftr-424	435	96	at	at	ADP
ftr-424	435	97	ci	ci	PROPN
ftr-424	435	98	(	(	PUNCT
ftr-424	435	99	reporting	report	VERB
ftr-424	435	100	that	that	SCONJ
ftr-424	435	101	bill	bill	NOUN
ftr-424	435	102	gates	gate	NOUN
ftr-424	435	103	will	will	AUX
ftr-424	435	104	receive	receive	VERB
ftr-424	435	105	a	a	DET
ftr-424	435	106	$	$	SYM
ftr-424	435	107	3	3	NUM
ftr-424	435	108	billion	billion	NUM
ftr-424	435	109	dividend	dividend	NOUN
ftr-424	435	110	from	from	ADP
ftr-424	435	111	microsoft	microsoft	PROPN
ftr-424	435	112	,	,	PUNCT
ftr-424	435	113	which	which	PRON
ftr-424	435	114	he	he	PRON
ftr-424	435	115	intends	intend	VERB
ftr-424	435	116	to	to	PART
ftr-424	435	117	contribute	contribute	VERB
ftr-424	435	118	to	to	ADP
ftr-424	435	119	his	his	PRON
ftr-424	435	120	foundation	foundation	NOUN
ftr-424	435	121	;	;	PUNCT
ftr-424	435	122	the	the	DET
ftr-424	435	123	dividend	dividend	NOUN
ftr-424	435	124	will	will	AUX
ftr-424	435	125	be	be	AUX
ftr-424	435	126	taxed	tax	VERB
ftr-424	435	127	at	at	ADP
ftr-424	435	128	the	the	DET
ftr-424	435	129	low	low	ADJ
ftr-424	435	130	15	15	NUM
ftr-424	435	131	%	%	NOUN
ftr-424	435	132	rate	rate	NOUN
ftr-424	435	133	,	,	PUNCT
ftr-424	435	134	while	while	SCONJ
ftr-424	435	135	the	the	DET
ftr-424	435	136	charitable	charitable	ADJ
ftr-424	435	137	deduction	deduction	NOUN
ftr-424	435	138	for	for	ADP
ftr-424	435	139	the	the	DET
ftr-424	435	140	gift	gift	NOUN
ftr-424	435	141	of	of	ADP
ftr-424	435	142	the	the	DET
ftr-424	435	143	dividend	dividend	NOUN
ftr-424	435	144	income	income	NOUN
ftr-424	435	145	to	to	ADP
ftr-424	435	146	the	the	DET
ftr-424	435	147	gates	gate	NOUN
ftr-424	435	148	foundation	foundation	NOUN
ftr-424	435	149	will	will	AUX
ftr-424	435	150	offset	offset	VERB
ftr-424	435	151	his	his	PRON
ftr-424	435	152	ordinary	ordinary	ADJ
ftr-424	435	153	income	income	NOUN
ftr-424	435	154	,	,	PUNCT
ftr-424	435	155	taxed	tax	VERB
ftr-424	435	156	at	at	ADP
ftr-424	435	157	a	a	DET
ftr-424	435	158	35	35	NUM
ftr-424	435	159	%	%	NOUN
ftr-424	435	160	rate	rate	NOUN
ftr-424	435	161	)	)	PUNCT
ftr-424	435	162	.	.	PUNCT
ftr-424	436	1	72	72	NUM
ftr-424	436	2	.	.	PUNCT
ftr-424	437	1	robert	robert	PROPN
ftr-424	437	2	s.	s.	PROPN
ftr-424	437	3	mcintyre	mcintyre	PROPN
ftr-424	437	4	,	,	PUNCT
ftr-424	437	5	supra	supra	PROPN
ftr-424	437	6	note	note	NOUN
ftr-424	437	7	70	70	NUM
ftr-424	437	8	.	.	PUNCT
ftr-424	438	1	see	see	VERB
ftr-424	438	2	also	also	ADV
ftr-424	438	3	andrews	andrews	PROPN
ftr-424	438	4	,	,	PUNCT
ftr-424	438	5	supra	supra	PROPN
ftr-424	438	6	note	note	PROPN
ftr-424	438	7	69	69	NUM
ftr-424	438	8	(	(	PUNCT
ftr-424	438	9	noting	note	VERB
ftr-424	438	10	the	the	DET
ftr-424	438	11	ctj	ctj	PROPN
ftr-424	438	12	study	study	NOUN
ftr-424	438	13	's	's	PART
ftr-424	438	14	conclusion	conclusion	NOUN
ftr-424	438	15	that	that	SCONJ
ftr-424	438	16	the	the	DET
ftr-424	438	17	average	average	ADJ
ftr-424	438	18	tax	tax	NOUN
ftr-424	438	19	on	on	ADP
ftr-424	438	20	earnings	earning	NOUN
ftr-424	438	21	is	be	AUX
ftr-424	438	22	2.5	2.5	NUM
ftr-424	438	23	times	time	NOUN
ftr-424	438	24	the	the	DET
ftr-424	438	25	average	average	ADJ
ftr-424	438	26	tax	tax	NOUN
ftr-424	438	27	on	on	ADP
ftr-424	438	28	investment	investment	NOUN
ftr-424	438	29	income	income	NOUN
ftr-424	438	30	,	,	PUNCT
ftr-424	438	31	after	after	ADP
ftr-424	438	32	the	the	DET
ftr-424	438	33	application	application	NOUN
ftr-424	438	34	of	of	ADP
ftr-424	438	35	the	the	DET
ftr-424	438	36	2003	2003	NUM
ftr-424	438	37	tax	tax	NOUN
ftr-424	438	38	cuts	cut	NOUN
ftr-424	438	39	)	)	PUNCT
ftr-424	438	40	.	.	PUNCT
ftr-424	439	1	73	73	NUM
ftr-424	439	2	.	.	PUNCT
ftr-424	440	1	internal	internal	ADJ
ftr-424	440	2	revenue	revenue	NOUN
ftr-424	440	3	service	service	NOUN
ftr-424	440	4	,	,	PUNCT
ftr-424	440	5	individual	individual	ADJ
ftr-424	440	6	returns	return	NOUN
ftr-424	440	7	analysis	analysis	NOUN
ftr-424	440	8	section	section	NOUN
ftr-424	440	9	,	,	PUNCT
ftr-424	440	10	individual	individual	ADJ
ftr-424	440	11	returns	return	NOUN
ftr-424	440	12	2001	2001	NUM
ftr-424	440	13	,	,	PUNCT
ftr-424	440	14	tbl.l.1	tbl.l.1	X
ftr-424	440	15	(	(	PUNCT
ftr-424	440	16	col	col	PROPN
ftr-424	440	17	.	.	PROPN
ftr-424	440	18	19	19	NUM
ftr-424	440	19	)	)	PUNCT
ftr-424	440	20	,	,	PUNCT
ftr-424	440	21	at	at	ADP
ftr-424	440	22	http://www.irs.gov/pub/irs-soi/0linllsi.xls	http://www.irs.gov/pub/irs-soi/0linllsi.xls	PROPN
ftr-424	440	23	.	.	PUNCT
ftr-424	441	1	preferential	preferential	ADJ
ftr-424	441	2	tax	tax	NOUN
ftr-424	441	3	provisions	provision	NOUN
ftr-424	441	4	reduce	reduce	VERB
ftr-424	441	5	the	the	DET
ftr-424	441	6	income	income	NOUN
ftr-424	441	7	tax	tax	NOUN
ftr-424	441	8	considerably	considerably	ADV
ftr-424	441	9	for	for	ADP
ftr-424	441	10	many	many	ADJ
ftr-424	441	11	taxpayers	taxpayer	NOUN
ftr-424	441	12	with	with	ADP
ftr-424	441	13	income	income	NOUN
ftr-424	441	14	in	in	ADP
ftr-424	441	15	the	the	DET
ftr-424	441	16	latter	latter	ADJ
ftr-424	441	17	range	range	NOUN
ftr-424	441	18	.	.	PUNCT
ftr-424	442	1	vice	vice	PROPN
ftr-424	442	2	president	president	PROPN
ftr-424	442	3	cheney	cheney	PROPN
ftr-424	442	4	and	and	CCONJ
ftr-424	442	5	his	his	PRON
ftr-424	442	6	wife	wife	NOUN
ftr-424	442	7	paid	pay	VERB
ftr-424	442	8	an	an	DET
ftr-424	442	9	effective	effective	ADJ
ftr-424	442	10	tax	tax	NOUN
ftr-424	442	11	rate	rate	NOUN
ftr-424	442	12	of	of	ADP
ftr-424	442	13	only	only	ADV
ftr-424	442	14	12.7	12.7	NUM
ftr-424	442	15	%	%	NOUN
ftr-424	442	16	on	on	ADP
ftr-424	442	17	their	their	PRON
ftr-424	442	18	income	income	NOUN
ftr-424	442	19	,	,	PUNCT
ftr-424	442	20	considerably	considerably	ADV
ftr-424	442	21	lower	low	ADJ
ftr-424	442	22	than	than	ADP
ftr-424	442	23	the	the	DET
ftr-424	442	24	29	29	NUM
ftr-424	442	25	%	%	NOUN
ftr-424	442	26	rate	rate	NOUN
ftr-424	442	27	paid	pay	VERB
ftr-424	442	28	by	by	ADP
ftr-424	442	29	the	the	DET
ftr-424	442	30	average	average	NOUN
ftr-424	442	31	in	in	ADP
ftr-424	442	32	the	the	DET
ftr-424	442	33	$	$	SYM
ftr-424	442	34	1	1	NUM
ftr-424	442	35	$	$	SYM
ftr-424	442	36	2	2	NUM
ftr-424	442	37	million	million	NUM
ftr-424	442	38	group	group	NOUN
ftr-424	442	39	.	.	PUNCT
ftr-424	443	1	david	david	PROPN
ftr-424	443	2	cay	cay	PROPN
ftr-424	443	3	johnston	johnston	PROPN
ftr-424	443	4	,	,	PUNCT
ftr-424	443	5	a	a	DET
ftr-424	443	6	taxation	taxation	NOUN
ftr-424	443	7	policy	policy	NOUN
ftr-424	443	8	to	to	PART
ftr-424	443	9	make	make	VERB
ftr-424	443	10	john	john	PROPN
ftr-424	443	11	stuart	stuart	PROPN
ftr-424	443	12	mill	mill	PROPN
ftr-424	443	13	weep	weep	PROPN
ftr-424	443	14	,	,	PUNCT
ftr-424	443	15	n.y	n.y	PROPN
ftr-424	443	16	.	.	PROPN
ftr-424	443	17	times	times	PROPN
ftr-424	443	18	week	week	NOUN
ftr-424	443	19	in	in	ADP
ftr-424	443	20	review	review	NOUN
ftr-424	443	21	,	,	PUNCT
ftr-424	443	22	apr	apr	PROPN
ftr-424	443	23	.	.	PROPN
ftr-424	443	24	18	18	NUM
ftr-424	443	25	,	,	PUNCT
ftr-424	443	26	2004	2004	NUM
ftr-424	443	27	.	.	PUNCT
ftr-424	444	1	see	see	VERB
ftr-424	444	2	also	also	ADV
ftr-424	444	3	sullivan	sullivan	PROPN
ftr-424	444	4	,	,	PUNCT
ftr-424	444	5	supra	supra	PROPN
ftr-424	444	6	note	note	PROPN
ftr-424	444	7	68	68	NUM
ftr-424	444	8	,	,	PUNCT
ftr-424	444	9	at	at	ADP
ftr-424	444	10	581	581	NUM
ftr-424	444	11	(	(	PUNCT
ftr-424	444	12	reporting	report	VERB
ftr-424	444	13	information	information	NOUN
ftr-424	444	14	from	from	ADP
ftr-424	444	15	the	the	DET
ftr-424	444	16	irs	irs	PROPN
ftr-424	444	17	's	's	PART
ftr-424	444	18	spring	spring	NOUN
ftr-424	444	19	2003	2003	NUM
ftr-424	444	20	statistics	statistic	NOUN
ftr-424	444	21	of	of	ADP
ftr-424	444	22	income	income	NOUN
ftr-424	444	23	bulletin	bulletin	NOUN
ftr-424	444	24	showing	show	VERB
ftr-424	444	25	rapid	rapid	ADJ
ftr-424	444	26	increase	increase	NOUN
ftr-424	444	27	in	in	ADP
ftr-424	444	28	income	income	NOUN
ftr-424	444	29	growth	growth	NOUN
ftr-424	444	30	for	for	ADP
ftr-424	444	31	the	the	DET
ftr-424	444	32	very	very	ADV
ftr-424	444	33	topmost	topmost	ADJ
ftr-424	444	34	400	400	NUM
ftr-424	444	35	2004	2004	NUM
ftr-424	444	36	]	]	PUNCT
ftr-424	445	1	florida	florida	PROPN
ftr-424	445	2	tax	tax	PROPN
ftr-424	445	3	review	review	NOUN
ftr-424	445	4	forbes	forbes	PROPN
ftr-424	445	5	'	'	PART
ftr-424	445	6	wealthiest	wealthy	ADJ
ftr-424	445	7	400	400	NUM
ftr-424	445	8	list	list	NOUN
ftr-424	445	9	,	,	PUNCT
ftr-424	445	10	the	the	DET
ftr-424	445	11	tax	tax	NOUN
ftr-424	445	12	rate	rate	NOUN
ftr-424	445	13	on	on	ADP
ftr-424	445	14	economic	economic	ADJ
ftr-424	445	15	income	income	NOUN
ftr-424	445	16	for	for	ADP
ftr-424	445	17	the	the	DET
ftr-424	445	18	400	400	NUM
ftr-424	445	19	wealthiest	wealthy	ADJ
ftr-424	445	20	taxpayers	taxpayer	NOUN
ftr-424	445	21	in	in	ADP
ftr-424	445	22	the	the	DET
ftr-424	445	23	country	country	NOUN
ftr-424	445	24	was	be	AUX
ftr-424	445	25	only	only	ADV
ftr-424	445	26	9%.74	9%.74	NUM
ftr-424	445	27	further	far	ADV
ftr-424	445	28	,	,	PUNCT
ftr-424	445	29	the	the	DET
ftr-424	445	30	superrich	superrich	NOUN
ftr-424	445	31	are	be	AUX
ftr-424	445	32	the	the	DET
ftr-424	445	33	primary	primary	ADJ
ftr-424	445	34	beneficiaries	beneficiary	NOUN
ftr-424	445	35	of	of	ADP
ftr-424	445	36	the	the	DET
ftr-424	445	37	gradual	gradual	ADJ
ftr-424	445	38	phase	phase	NOUN
ftr-424	445	39	-	-	PUNCT
ftr-424	445	40	out	out	NOUN
ftr-424	445	41	of	of	ADP
ftr-424	445	42	the	the	DET
ftr-424	445	43	estate	estate	NOUN
ftr-424	445	44	tax.75	tax.75	ADP
ftr-424	445	45	the	the	DET
ftr-424	445	46	estate	estate	NOUN
ftr-424	445	47	tax	tax	NOUN
ftr-424	445	48	raised	raise	VERB
ftr-424	445	49	approximately	approximately	ADV
ftr-424	445	50	$	$	SYM
ftr-424	445	51	23.5	23.5	NUM
ftr-424	445	52	billion	billion	NUM
ftr-424	445	53	in	in	ADP
ftr-424	445	54	2001	2001	NUM
ftr-424	445	55	,	,	PUNCT
ftr-424	445	56	with	with	ADP
ftr-424	445	57	the	the	DET
ftr-424	445	58	superrich	superrich	NOUN
ftr-424	445	59	paying	pay	VERB
ftr-424	445	60	a	a	DET
ftr-424	445	61	substantial	substantial	ADJ
ftr-424	445	62	portion	portion	NOUN
ftr-424	445	63	of	of	ADP
ftr-424	445	64	overall	overall	ADJ
ftr-424	445	65	estate	estate	NOUN
ftr-424	445	66	tax	tax	NOUN
ftr-424	445	67	revenues	revenue	NOUN
ftr-424	445	68	.	.	PUNCT
ftr-424	445	69	"	"	PUNCT
ftr-424	446	1	in	in	ADP
ftr-424	446	2	that	that	DET
ftr-424	446	3	year	year	NOUN
ftr-424	446	4	,	,	PUNCT
ftr-424	446	5	the	the	DET
ftr-424	446	6	federal	federal	ADJ
ftr-424	446	7	estate	estate	NOUN
ftr-424	446	8	tax	tax	NOUN
ftr-424	446	9	affected	affect	VERB
ftr-424	446	10	only	only	ADV
ftr-424	446	11	about	about	ADV
ftr-424	446	12	2	2	NUM
ftr-424	446	13	%	%	NOUN
ftr-424	446	14	of	of	ADP
ftr-424	446	15	unrealized	unrealized	ADJ
ftr-424	446	16	appreciation	appreciation	NOUN
ftr-424	446	17	of	of	ADP
ftr-424	446	18	capital	capital	NOUN
ftr-424	446	19	assets	asset	NOUN
ftr-424	446	20	of	of	ADP
ftr-424	446	21	dying	die	VERB
ftr-424	446	22	taxpayers	taxpayer	NOUN
ftr-424	446	23	in	in	ADP
ftr-424	446	24	any	any	DET
ftr-424	446	25	one	one	NUM
ftr-424	446	26	year	year	NOUN
ftr-424	446	27	.	.	PUNCT
ftr-424	446	28	"	"	PUNCT
ftr-424	447	1	since	since	SCONJ
ftr-424	447	2	the	the	DET
ftr-424	447	3	bulk	bulk	NOUN
ftr-424	447	4	of	of	ADP
ftr-424	447	5	an	an	DET
ftr-424	447	6	estate	estate	NOUN
ftr-424	447	7	,	,	PUNCT
ftr-424	447	8	especially	especially	ADV
ftr-424	447	9	of	of	ADP
ftr-424	447	10	the	the	DET
ftr-424	447	11	superrich	superrich	NOUN
ftr-424	447	12	,	,	PUNCT
ftr-424	447	13	is	be	AUX
ftr-424	447	14	untaxed	untaxed	ADJ
ftr-424	447	15	appreciation	appreciation	NOUN
ftr-424	447	16	,	,	PUNCT
ftr-424	447	17	elimination	elimination	NOUN
ftr-424	447	18	of	of	ADP
ftr-424	447	19	the	the	DET
ftr-424	447	20	tax	tax	NOUN
ftr-424	447	21	on	on	ADP
ftr-424	447	22	intergenerational	intergenerational	ADJ
ftr-424	447	23	transfer	transfer	NOUN
ftr-424	447	24	means	mean	VERB
ftr-424	447	25	that	that	SCONJ
ftr-424	447	26	this	this	DET
ftr-424	447	27	gain	gain	NOUN
ftr-424	447	28	may	may	AUX
ftr-424	447	29	never	never	ADV
ftr-424	447	30	be	be	AUX
ftr-424	447	31	subject	subject	ADJ
ftr-424	447	32	to	to	ADP
ftr-424	447	33	tax	tax	NOUN
ftr-424	447	34	and	and	CCONJ
ftr-424	447	35	directly	directly	ADV
ftr-424	447	36	contributes	contribute	VERB
ftr-424	447	37	to	to	ADP
ftr-424	447	38	disparities	disparity	NOUN
ftr-424	447	39	in	in	ADP
ftr-424	447	40	wealth	wealth	NOUN
ftr-424	447	41	,	,	PUNCT
ftr-424	447	42	and	and	CCONJ
ftr-424	447	43	the	the	DET
ftr-424	447	44	power	power	NOUN
ftr-424	447	45	that	that	PRON
ftr-424	447	46	accompanies	accompany	VERB
ftr-424	447	47	wealth	wealth	NOUN
ftr-424	447	48	,	,	PUNCT
ftr-424	447	49	among	among	ADP
ftr-424	447	50	u.s	u.s	PROPN
ftr-424	447	51	.	.	PROPN
ftr-424	447	52	taxpayers	taxpayer	NOUN
ftr-424	447	53	.	.	PUNCT
ftr-424	447	54	"	"	PUNCT
ftr-424	448	1	william	william	PROPN
ftr-424	448	2	gale	gale	PROPN
ftr-424	448	3	,	,	PUNCT
ftr-424	448	4	peter	peter	PROPN
ftr-424	448	5	orszag	orszag	PROPN
ftr-424	448	6	,	,	PUNCT
ftr-424	448	7	and	and	CCONJ
ftr-424	448	8	isaac	isaac	PROPN
ftr-424	448	9	shapiro	shapiro	PROPN
ftr-424	448	10	recently	recently	ADV
ftr-424	448	11	analyzed	analyze	VERB
ftr-424	448	12	the	the	DET
ftr-424	448	13	distribution	distribution	NOUN
ftr-424	448	14	of	of	ADP
ftr-424	448	15	the	the	DET
ftr-424	448	16	2001	2001	NUM
ftr-424	448	17	-	-	SYM
ftr-424	448	18	2003	2003	NUM
ftr-424	448	19	tax	tax	NOUN
ftr-424	448	20	cuts	cut	NOUN
ftr-424	448	21	,	,	PUNCT
ftr-424	448	22	assuming	assume	VERB
ftr-424	448	23	that	that	SCONJ
ftr-424	448	24	they	they	PRON
ftr-424	448	25	are	be	AUX
ftr-424	448	26	fully	fully	ADV
ftr-424	448	27	in	in	ADP
ftr-424	448	28	effect	effect	NOUN
ftr-424	448	29	,	,	PUNCT
ftr-424	448	30	made	make	VERB
ftr-424	448	31	permanent	permanent	ADJ
ftr-424	448	32	,	,	PUNCT
ftr-424	448	33	but	but	CCONJ
ftr-424	448	34	not	not	PART
ftr-424	448	35	yet	yet	ADV
ftr-424	448	36	financed	finance	VERB
ftr-424	448	37	by	by	ADP
ftr-424	448	38	either	either	DET
ftr-424	448	39	spending	spending	NOUN
ftr-424	448	40	reductions	reduction	NOUN
ftr-424	448	41	or	or	CCONJ
ftr-424	448	42	taxpayers	taxpayer	NOUN
ftr-424	448	43	earning	earn	VERB
ftr-424	448	44	at	at	ADP
ftr-424	448	45	least	least	ADV
ftr-424	448	46	$	$	SYM
ftr-424	448	47	87	87	NUM
ftr-424	448	48	million	million	NUM
ftr-424	448	49	,	,	PUNCT
ftr-424	448	50	from	from	ADP
ftr-424	448	51	.5	.5	NUM
ftr-424	448	52	%	%	NOUN
ftr-424	448	53	of	of	ADP
ftr-424	448	54	all	all	DET
ftr-424	448	55	income	income	NOUN
ftr-424	448	56	in	in	ADP
ftr-424	448	57	1992	1992	NUM
ftr-424	448	58	to	to	ADP
ftr-424	448	59	1.1	1.1	NUM
ftr-424	448	60	%	%	NOUN
ftr-424	448	61	in	in	ADP
ftr-424	448	62	2000	2000	NUM
ftr-424	448	63	,	,	PUNCT
ftr-424	448	64	while	while	SCONJ
ftr-424	448	65	share	share	NOUN
ftr-424	448	66	of	of	ADP
ftr-424	448	67	all	all	DET
ftr-424	448	68	federal	federal	ADJ
ftr-424	448	69	income	income	NOUN
ftr-424	448	70	taxes	taxis	NOUN
ftr-424	448	71	declined	decline	VERB
ftr-424	448	72	from	from	ADP
ftr-424	448	73	26.4	26.4	NUM
ftr-424	448	74	%	%	NOUN
ftr-424	448	75	to	to	ADP
ftr-424	448	76	22.3	22.3	NUM
ftr-424	448	77	%	%	NOUN
ftr-424	448	78	and	and	CCONJ
ftr-424	448	79	noting	note	VERB
ftr-424	448	80	that	that	SCONJ
ftr-424	448	81	this	this	PRON
ftr-424	448	82	is	be	AUX
ftr-424	448	83	a	a	DET
ftr-424	448	84	new	new	ADJ
ftr-424	448	85	phenomenon	phenomenon	NOUN
ftr-424	448	86	connected	connect	VERB
ftr-424	448	87	to	to	ADP
ftr-424	448	88	the	the	DET
ftr-424	448	89	preferential	preferential	ADJ
ftr-424	448	90	net	net	ADJ
ftr-424	448	91	capital	capital	NOUN
ftr-424	448	92	gains	gain	NOUN
ftr-424	448	93	rate	rate	NOUN
ftr-424	448	94	,	,	PUNCT
ftr-424	448	95	which	which	PRON
ftr-424	448	96	has	have	AUX
ftr-424	448	97	been	be	AUX
ftr-424	448	98	extended	extend	VERB
ftr-424	448	99	through	through	ADP
ftr-424	448	100	the	the	DET
ftr-424	448	101	2003	2003	NUM
ftr-424	448	102	tax	tax	NOUN
ftr-424	448	103	cuts	cut	NOUN
ftr-424	448	104	that	that	PRON
ftr-424	448	105	are	be	AUX
ftr-424	448	106	"	"	PUNCT
ftr-424	448	107	especially	especially	ADV
ftr-424	448	108	beneficial	beneficial	ADJ
ftr-424	448	109	to	to	ADP
ftr-424	448	110	the	the	DET
ftr-424	448	111	super	super	ADV
ftr-424	448	112	rich	rich	ADJ
ftr-424	448	113	"	"	PUNCT
ftr-424	448	114	)	)	PUNCT
ftr-424	448	115	.	.	PUNCT
ftr-424	449	1	74	74	NUM
ftr-424	449	2	.	.	X
ftr-424	450	1	sullivan	sullivan	PROPN
ftr-424	450	2	,	,	PUNCT
ftr-424	450	3	supra	supra	PROPN
ftr-424	450	4	note	note	PROPN
ftr-424	450	5	68	68	NUM
ftr-424	450	6	,	,	PUNCT
ftr-424	450	7	at	at	ADP
ftr-424	450	8	583	583	NUM
ftr-424	450	9	.	.	PUNCT
ftr-424	451	1	75	75	NUM
ftr-424	451	2	.	.	PUNCT
ftr-424	452	1	because	because	SCONJ
ftr-424	452	2	of	of	ADP
ftr-424	452	3	the	the	DET
ftr-424	452	4	use	use	NOUN
ftr-424	452	5	of	of	ADP
ftr-424	452	6	peculiar	peculiar	ADJ
ftr-424	452	7	sunsetting	sunsetting	NOUN
ftr-424	452	8	gimmicks	gimmick	NOUN
ftr-424	452	9	to	to	PART
ftr-424	452	10	claim	claim	VERB
ftr-424	452	11	that	that	SCONJ
ftr-424	452	12	the	the	DET
ftr-424	452	13	tax	tax	NOUN
ftr-424	452	14	cuts	cut	NOUN
ftr-424	452	15	did	do	AUX
ftr-424	452	16	not	not	PART
ftr-424	452	17	create	create	VERB
ftr-424	452	18	an	an	DET
ftr-424	452	19	intolerable	intolerable	ADJ
ftr-424	452	20	long	long	ADJ
ftr-424	452	21	-	-	PUNCT
ftr-424	452	22	term	term	NOUN
ftr-424	452	23	deficit	deficit	NOUN
ftr-424	452	24	,	,	PUNCT
ftr-424	452	25	the	the	DET
ftr-424	452	26	estate	estate	NOUN
ftr-424	452	27	tax	tax	NOUN
ftr-424	452	28	is	be	AUX
ftr-424	452	29	ostensibly	ostensibly	ADV
ftr-424	452	30	slated	slate	VERB
ftr-424	452	31	for	for	ADP
ftr-424	452	32	awakening	awakening	NOUN
ftr-424	452	33	from	from	ADP
ftr-424	452	34	the	the	DET
ftr-424	452	35	dead	dead	NOUN
ftr-424	452	36	on	on	ADP
ftr-424	452	37	the	the	DET
ftr-424	452	38	first	first	ADJ
ftr-424	452	39	day	day	NOUN
ftr-424	452	40	of20	of20	PROPN
ftr-424	452	41	11	11	NUM
ftr-424	452	42	,	,	PUNCT
ftr-424	452	43	with	with	ADP
ftr-424	452	44	the	the	DET
ftr-424	452	45	same	same	ADJ
ftr-424	452	46	exemption	exemption	NOUN
ftr-424	452	47	amounts	amount	NOUN
ftr-424	452	48	and	and	CCONJ
ftr-424	452	49	rates	rate	NOUN
ftr-424	452	50	as	as	SCONJ
ftr-424	452	51	existed	exist	VERB
ftr-424	452	52	prior	prior	ADV
ftr-424	452	53	to	to	ADP
ftr-424	452	54	the	the	DET
ftr-424	452	55	onset	onset	NOUN
ftr-424	452	56	of	of	ADP
ftr-424	452	57	its	its	PRON
ftr-424	452	58	demise	demise	NOUN
ftr-424	452	59	in	in	ADP
ftr-424	452	60	2002	2002	NUM
ftr-424	452	61	.	.	PUNCT
ftr-424	453	1	note	note	VERB
ftr-424	453	2	that	that	SCONJ
ftr-424	453	3	the	the	DET
ftr-424	453	4	phrase	phrase	NOUN
ftr-424	453	5	"	"	PUNCT
ftr-424	453	6	without	without	ADP
ftr-424	453	7	taxation	taxation	NOUN
ftr-424	453	8	"	"	PUNCT
ftr-424	453	9	is	be	AUX
ftr-424	453	10	actually	actually	ADV
ftr-424	453	11	broader	broad	ADJ
ftr-424	453	12	in	in	ADP
ftr-424	453	13	meaning	meaning	NOUN
ftr-424	453	14	than	than	SCONJ
ftr-424	453	15	some	some	PRON
ftr-424	453	16	may	may	AUX
ftr-424	453	17	realize	realize	VERB
ftr-424	453	18	.	.	PUNCT
ftr-424	454	1	capital	capital	NOUN
ftr-424	454	2	assets	asset	NOUN
ftr-424	454	3	are	be	AUX
ftr-424	454	4	the	the	DET
ftr-424	454	5	majority	majority	NOUN
ftr-424	454	6	of	of	ADP
ftr-424	454	7	the	the	DET
ftr-424	454	8	assets	asset	NOUN
ftr-424	454	9	of	of	ADP
ftr-424	454	10	the	the	DET
ftr-424	454	11	superrich	superrich	NOUN
ftr-424	454	12	,	,	PUNCT
ftr-424	454	13	and	and	CCONJ
ftr-424	454	14	the	the	DET
ftr-424	454	15	lifetime	lifetime	NOUN
ftr-424	454	16	appreciation	appreciation	NOUN
ftr-424	454	17	of	of	ADP
ftr-424	454	18	those	those	DET
ftr-424	454	19	assets	asset	NOUN
ftr-424	454	20	grows	grow	VERB
ftr-424	454	21	without	without	ADP
ftr-424	454	22	taxation	taxation	NOUN
ftr-424	454	23	due	due	ADP
ftr-424	454	24	to	to	ADP
ftr-424	454	25	the	the	DET
ftr-424	454	26	realization	realization	NOUN
ftr-424	454	27	system	system	NOUN
ftr-424	454	28	.	.	PUNCT
ftr-424	455	1	if	if	SCONJ
ftr-424	455	2	no	no	DET
ftr-424	455	3	estate	estate	NOUN
ftr-424	455	4	tax	tax	NOUN
ftr-424	455	5	applies	apply	VERB
ftr-424	455	6	,	,	PUNCT
ftr-424	455	7	there	there	PRON
ftr-424	455	8	is	be	VERB
ftr-424	455	9	no	no	DET
ftr-424	455	10	tax	tax	NOUN
ftr-424	455	11	at	at	ADP
ftr-424	455	12	the	the	DET
ftr-424	455	13	most	most	ADV
ftr-424	455	14	obvious	obvious	ADJ
ftr-424	455	15	point	point	NOUN
ftr-424	455	16	for	for	SCONJ
ftr-424	455	17	realization	realization	NOUN
ftr-424	455	18	to	to	PART
ftr-424	455	19	occur	occur	VERB
ftr-424	455	20	,	,	PUNCT
ftr-424	455	21	the	the	DET
ftr-424	455	22	final	final	ADJ
ftr-424	455	23	transfer	transfer	NOUN
ftr-424	455	24	of	of	ADP
ftr-424	455	25	those	those	DET
ftr-424	455	26	appreciated	appreciated	ADJ
ftr-424	455	27	assets	asset	NOUN
ftr-424	455	28	by	by	ADP
ftr-424	455	29	the	the	DET
ftr-424	455	30	owner	owner	NOUN
ftr-424	455	31	to	to	ADP
ftr-424	455	32	another	another	DET
ftr-424	455	33	person	person	NOUN
ftr-424	455	34	.	.	PUNCT
ftr-424	456	1	76	76	NUM
ftr-424	456	2	.	.	PUNCT
ftr-424	457	1	internal	internal	ADJ
ftr-424	457	2	revenue	revenue	NOUN
ftr-424	457	3	service	service	NOUN
ftr-424	457	4	,	,	PUNCT
ftr-424	457	5	statistics	statistic	NOUN
ftr-424	457	6	ofincome	ofincome	PROPN
ftr-424	457	7	division	division	NOUN
ftr-424	457	8	,	,	PUNCT
ftr-424	457	9	estate	estate	NOUN
ftr-424	457	10	tax	tax	NOUN
ftr-424	457	11	returns	return	NOUN
ftr-424	457	12	filed	file	VERB
ftr-424	457	13	in	in	ADP
ftr-424	457	14	2001	2001	NUM
ftr-424	457	15	:	:	PUNCT
ftr-424	457	16	gross	gross	ADJ
ftr-424	457	17	estate	estate	NOUN
ftr-424	457	18	by	by	ADP
ftr-424	457	19	type	type	NOUN
ftr-424	457	20	of	of	ADP
ftr-424	457	21	property	property	NOUN
ftr-424	457	22	,	,	PUNCT
ftr-424	457	23	deductions	deduction	NOUN
ftr-424	457	24	,	,	PUNCT
ftr-424	457	25	taxable	taxable	ADJ
ftr-424	457	26	estate	estate	NOUN
ftr-424	457	27	,	,	PUNCT
ftr-424	457	28	estate	estate	NOUN
ftr-424	457	29	tax	tax	NOUN
ftr-424	457	30	and	and	CCONJ
ftr-424	457	31	tax	tax	NOUN
ftr-424	457	32	credits	credit	NOUN
ftr-424	457	33	,	,	PUNCT
ftr-424	457	34	by	by	ADP
ftr-424	457	35	size	size	NOUN
ftr-424	457	36	of	of	ADP
ftr-424	457	37	gross	gross	ADJ
ftr-424	457	38	estate	estate	NOUN
ftr-424	457	39	,	,	PUNCT
ftr-424	457	40	tbl	tbl	NOUN
ftr-424	457	41	.	.	PUNCT
ftr-424	458	1	1	1	NUM
ftr-424	458	2	(	(	PUNCT
ftr-424	458	3	col	col	PROPN
ftr-424	458	4	.	.	PROPN
ftr-424	458	5	83	83	NUM
ftr-424	458	6	-	-	SYM
ftr-424	458	7	84	84	NUM
ftr-424	458	8	)	)	PUNCT
ftr-424	458	9	(	(	PUNCT
ftr-424	458	10	aug	aug	PROPN
ftr-424	458	11	.	.	PROPN
ftr-424	458	12	2003	2003	NUM
ftr-424	458	13	)	)	PUNCT
ftr-424	459	1	(	(	PUNCT
ftr-424	459	2	showing	show	VERB
ftr-424	459	3	that	that	SCONJ
ftr-424	459	4	in	in	ADP
ftr-424	459	5	2001	2001	NUM
ftr-424	459	6	,	,	PUNCT
ftr-424	459	7	52.3	52.3	NUM
ftr-424	459	8	%	%	NOUN
ftr-424	459	9	of	of	ADP
ftr-424	459	10	estate	estate	NOUN
ftr-424	459	11	tax	tax	NOUN
ftr-424	459	12	revenues	revenue	NOUN
ftr-424	459	13	came	come	VERB
ftr-424	459	14	from	from	ADP
ftr-424	459	15	only	only	ADV
ftr-424	459	16	6.8	6.8	NUM
ftr-424	459	17	%	%	NOUN
ftr-424	459	18	of	of	ADP
ftr-424	459	19	estates	estate	NOUN
ftr-424	459	20	,	,	PUNCT
ftr-424	459	21	those	those	PRON
ftr-424	459	22	with	with	ADP
ftr-424	459	23	assets	asset	NOUN
ftr-424	459	24	exceeding	exceed	VERB
ftr-424	459	25	$	$	SYM
ftr-424	459	26	5	5	NUM
ftr-424	459	27	million	million	NUM
ftr-424	459	28	,	,	PUNCT
ftr-424	459	29	and	and	CCONJ
ftr-424	459	30	the	the	DET
ftr-424	459	31	wealthiest	wealthy	ADJ
ftr-424	459	32	469	469	NUM
ftr-424	459	33	(	(	PUNCT
ftr-424	459	34	or	or	CCONJ
ftr-424	459	35	0.9	0.9	NUM
ftr-424	459	36	%	%	NOUN
ftr-424	459	37	of	of	ADP
ftr-424	459	38	)	)	PUNCT
ftr-424	459	39	estates	estate	NOUN
ftr-424	459	40	,	,	PUNCT
ftr-424	459	41	those	those	PRON
ftr-424	459	42	with	with	ADP
ftr-424	459	43	assets	asset	NOUN
ftr-424	459	44	exceeding	exceed	VERB
ftr-424	459	45	$	$	SYM
ftr-424	459	46	20	20	NUM
ftr-424	459	47	million	million	NUM
ftr-424	459	48	,	,	PUNCT
ftr-424	459	49	paid	pay	VERB
ftr-424	459	50	20.7	20.7	NUM
ftr-424	459	51	%	%	NOUN
ftr-424	459	52	of	of	ADP
ftr-424	459	53	the	the	DET
ftr-424	459	54	total	total	ADJ
ftr-424	459	55	estate	estate	NOUN
ftr-424	459	56	tax	tax	NOUN
ftr-424	459	57	revenues	revenue	NOUN
ftr-424	459	58	)	)	PUNCT
ftr-424	459	59	,	,	PUNCT
ftr-424	459	60	http://www.irs.gov/pub/irs-soi/o	http://www.irs.gov/pub/irs-soi/o	NOUN
ftr-424	459	61	1	1	NUM
ftr-424	459	62	eso	eso	NOUN
ftr-424	459	63	1	1	NUM
ftr-424	460	1	gr.xls	gr.xls	PROPN
ftr-424	460	2	.	.	PUNCT
ftr-424	461	1	77	77	NUM
ftr-424	461	2	.	.	PUNCT
ftr-424	462	1	william	william	PROPN
ftr-424	462	2	h.	h.	PROPN
ftr-424	462	3	gates	gate	VERB
ftr-424	462	4	sr	sr	PROPN
ftr-424	462	5	.	.	PUNCT
ftr-424	462	6	&	&	CCONJ
ftr-424	462	7	chuck	chuck	PROPN
ftr-424	462	8	collins	collins	PROPN
ftr-424	462	9	,	,	PUNCT
ftr-424	462	10	wealth	wealth	NOUN
ftr-424	462	11	and	and	CCONJ
ftr-424	462	12	our	our	PRON
ftr-424	462	13	commonwealth	commonwealth	NOUN
ftr-424	462	14	:	:	PUNCT
ftr-424	462	15	why	why	SCONJ
ftr-424	462	16	america	america	PROPN
ftr-424	462	17	should	should	AUX
ftr-424	462	18	tax	tax	VERB
ftr-424	462	19	accumulated	accumulate	VERB
ftr-424	462	20	fortunes	fortune	NOUN
ftr-424	462	21	84	84	NUM
ftr-424	462	22	(	(	PUNCT
ftr-424	462	23	beacon	beacon	NOUN
ftr-424	462	24	press	press	NOUN
ftr-424	462	25	,	,	PUNCT
ftr-424	462	26	2002	2002	NUM
ftr-424	462	27	)	)	PUNCT
ftr-424	462	28	(	(	PUNCT
ftr-424	462	29	noting	note	VERB
ftr-424	462	30	that	that	SCONJ
ftr-424	462	31	under	under	ADP
ftr-424	462	32	current	current	ADJ
ftr-424	462	33	law	law	NOUN
ftr-424	462	34	,	,	PUNCT
ftr-424	462	35	98	98	NUM
ftr-424	462	36	%	%	NOUN
ftr-424	462	37	of	of	ADP
ftr-424	462	38	capital	capital	NOUN
ftr-424	462	39	gains	gain	NOUN
ftr-424	462	40	growth	growth	NOUN
ftr-424	462	41	is	be	AUX
ftr-424	462	42	exempted	exempt	VERB
ftr-424	462	43	at	at	ADP
ftr-424	462	44	death	death	NOUN
ftr-424	462	45	)	)	PUNCT
ftr-424	462	46	.	.	PUNCT
ftr-424	463	1	78	78	NUM
ftr-424	463	2	.	.	PUNCT
ftr-424	464	1	see	see	VERB
ftr-424	464	2	i	i	PRON
ftr-424	464	3	d.	d.	PROPN
ftr-424	464	4	at	at	ADP
ftr-424	464	5	83	83	NUM
ftr-424	464	6	(	(	PUNCT
ftr-424	464	7	bulk	bulk	NOUN
ftr-424	464	8	of	of	ADP
ftr-424	464	9	estate	estate	NOUN
ftr-424	464	10	assets	asset	NOUN
ftr-424	464	11	are	be	AUX
ftr-424	464	12	untaxed	untaxed	ADJ
ftr-424	464	13	appreciation	appreciation	NOUN
ftr-424	464	14	)	)	PUNCT
ftr-424	464	15	;	;	PUNCT
ftr-424	464	16	i	i	PRON
ftr-424	464	17	d.	d.	PROPN
ftr-424	464	18	at	at	ADP
ftr-424	464	19	84	84	NUM
ftr-424	464	20	(	(	PUNCT
ftr-424	464	21	noting	note	VERB
ftr-424	464	22	that	that	SCONJ
ftr-424	464	23	"	"	PUNCT
ftr-424	464	24	unrealized	unrealized	ADJ
ftr-424	464	25	capital	capital	NOUN
ftr-424	464	26	gains	gain	NOUN
ftr-424	464	27	make	make	VERB
ftr-424	464	28	up	up	ADP
ftr-424	464	29	about	about	ADV
ftr-424	464	30	37	37	NUM
ftr-424	464	31	%	%	NOUN
ftr-424	464	32	of	of	ADP
ftr-424	464	33	the	the	DET
ftr-424	464	34	value	value	NOUN
ftr-424	464	35	of	of	ADP
ftr-424	464	36	estates	estate	NOUN
ftr-424	464	37	worth	worth	ADJ
ftr-424	464	38	between	between	ADP
ftr-424	464	39	$	$	SYM
ftr-424	464	40	1	1	NUM
ftr-424	464	41	million	million	NUM
ftr-424	464	42	and	and	CCONJ
ftr-424	464	43	$	$	SYM
ftr-424	464	44	10	10	NUM
ftr-424	464	45	million	million	NUM
ftr-424	464	46	and	and	CCONJ
ftr-424	464	47	over	over	ADP
ftr-424	464	48	56	56	NUM
ftr-424	464	49	%	%	NOUN
ftr-424	464	50	of	of	ADP
ftr-424	464	51	estates	estate	NOUN
ftr-424	464	52	worth	worth	ADJ
ftr-424	464	53	more	more	ADJ
ftr-424	464	54	than	than	ADP
ftr-424	464	55	$	$	SYM
ftr-424	464	56	10	10	NUM
ftr-424	464	57	million	million	NUM
ftr-424	464	58	"	"	PUNCT
ftr-424	464	59	)	)	PUNCT
ftr-424	464	60	.	.	PUNCT
ftr-424	465	1	[	[	X
ftr-424	465	2	vol	vol	NOUN
ftr-424	465	3	.	.	PUNCT
ftr-424	465	4	6:9	6:9	NUM
ftr-424	466	1	congress	congress	PROPN
ftr-424	466	2	fiddles	fiddle	VERB
ftr-424	466	3	while	while	SCONJ
ftr-424	466	4	middle	middle	PROPN
ftr-424	466	5	america	america	PROPN
ftr-424	466	6	burns	burn	VERB
ftr-424	466	7	offsetting	offset	VERB
ftr-424	466	8	tax	tax	NOUN
ftr-424	466	9	increases.79	increases.79	NOUN
ftr-424	466	10	under	under	ADP
ftr-424	466	11	these	these	DET
ftr-424	466	12	assumptions	assumption	NOUN
ftr-424	466	13	,	,	PUNCT
ftr-424	466	14	although	although	SCONJ
ftr-424	466	15	many	many	ADJ
ftr-424	466	16	taxpayers	taxpayer	NOUN
ftr-424	466	17	get	get	VERB
ftr-424	466	18	some	some	DET
ftr-424	466	19	tax	tax	NOUN
ftr-424	466	20	cut	cut	NOUN
ftr-424	466	21	,	,	PUNCT
ftr-424	466	22	the	the	DET
ftr-424	466	23	benefit	benefit	NOUN
ftr-424	466	24	is	be	AUX
ftr-424	466	25	decidedly	decidedly	ADV
ftr-424	466	26	in	in	ADP
ftr-424	466	27	favor	favor	NOUN
ftr-424	466	28	of	of	ADP
ftr-424	466	29	higher	high	ADJ
ftr-424	466	30	income	income	NOUN
ftr-424	466	31	taxpayers	taxpayer	NOUN
ftr-424	466	32	:	:	PUNCT
ftr-424	466	33	tax	tax	NOUN
ftr-424	466	34	cuts	cut	NOUN
ftr-424	466	35	range	range	VERB
ftr-424	466	36	from	from	ADP
ftr-424	466	37	a	a	DET
ftr-424	466	38	de	de	X
ftr-424	466	39	minimis	minimis	NOUN
ftr-424	466	40	0.1	0.1	NUM
ftr-424	466	41	%	%	NOUN
ftr-424	466	42	change	change	NOUN
ftr-424	466	43	in	in	ADP
ftr-424	466	44	after	after	ADP
ftr-424	466	45	-	-	PUNCT
ftr-424	466	46	tax	tax	NOUN
ftr-424	466	47	income	income	NOUN
ftr-424	466	48	(	(	PUNCT
ftr-424	466	49	including	include	VERB
ftr-424	466	50	social	social	ADJ
ftr-424	466	51	security	security	NOUN
ftr-424	466	52	and	and	CCONJ
ftr-424	466	53	medicare	medicare	PROPN
ftr-424	466	54	determinations	determination	NOUN
ftr-424	466	55	)	)	PUNCT
ftr-424	466	56	for	for	ADP
ftr-424	466	57	a	a	DET
ftr-424	466	58	meager	meager	ADJ
ftr-424	466	59	5.9	5.9	NUM
ftr-424	466	60	%	%	NOUN
ftr-424	466	61	of	of	ADP
ftr-424	466	62	the	the	DET
ftr-424	466	63	lowest	low	ADJ
ftr-424	466	64	-	-	PUNCT
ftr-424	466	65	income	income	NOUN
ftr-424	466	66	households	household	NOUN
ftr-424	466	67	with	with	ADP
ftr-424	466	68	less	less	ADJ
ftr-424	466	69	than	than	ADP
ftr-424	466	70	$	$	SYM
ftr-424	466	71	10,000	10,000	NUM
ftr-424	466	72	annually	annually	ADV
ftr-424	466	73	to	to	ADP
ftr-424	466	74	a	a	DET
ftr-424	466	75	substantial	substantial	ADJ
ftr-424	466	76	7.1	7.1	NUM
ftr-424	466	77	%	%	NOUN
ftr-424	466	78	change	change	NOUN
ftr-424	466	79	for	for	ADP
ftr-424	466	80	more	more	ADJ
ftr-424	466	81	than	than	ADP
ftr-424	466	82	98	98	NUM
ftr-424	466	83	%	%	NOUN
ftr-424	466	84	of	of	ADP
ftr-424	466	85	the	the	DET
ftr-424	466	86	households	household	NOUN
ftr-424	466	87	with	with	ADP
ftr-424	466	88	more	more	ADJ
ftr-424	466	89	than	than	ADP
ftr-424	466	90	$	$	SYM
ftr-424	466	91	1	1	NUM
ftr-424	466	92	million	million	NUM
ftr-424	466	93	annually	annually	ADV
ftr-424	466	94	.	.	PUNCT
ftr-424	467	1	"0	"0	VERB
ftr-424	467	2	the	the	DET
ftr-424	467	3	lopsided	lopsided	ADJ
ftr-424	467	4	effect	effect	NOUN
ftr-424	467	5	of	of	ADP
ftr-424	467	6	the	the	DET
ftr-424	467	7	tax	tax	NOUN
ftr-424	467	8	cuts	cut	NOUN
ftr-424	467	9	is	be	AUX
ftr-424	467	10	especially	especially	ADV
ftr-424	467	11	clear	clear	ADJ
ftr-424	467	12	when	when	SCONJ
ftr-424	467	13	the	the	DET
ftr-424	467	14	long	long	ADJ
ftr-424	467	15	-	-	PUNCT
ftr-424	467	16	term	term	NOUN
ftr-424	467	17	impact	impact	NOUN
ftr-424	467	18	is	be	AUX
ftr-424	467	19	considered	consider	VERB
ftr-424	467	20	,	,	PUNCT
ftr-424	467	21	including	include	VERB
ftr-424	467	22	the	the	DET
ftr-424	467	23	method	method	NOUN
ftr-424	467	24	(	(	PUNCT
ftr-424	467	25	tax	tax	NOUN
ftr-424	467	26	increases	increase	NOUN
ftr-424	467	27	or	or	CCONJ
ftr-424	467	28	spending	spending	NOUN
ftr-424	467	29	cuts	cut	NOUN
ftr-424	467	30	)	)	PUNCT
ftr-424	467	31	used	use	VERB
ftr-424	467	32	to	to	PART
ftr-424	467	33	finance	finance	VERB
ftr-424	467	34	this	this	DET
ftr-424	467	35	intergenerational	intergenerational	ADJ
ftr-424	467	36	transfer	transfer	NOUN
ftr-424	467	37	.	.	PUNCT
ftr-424	468	1	"	"	PUNCT
ftr-424	468	2	'	'	PUNCT
ftr-424	468	3	although	although	SCONJ
ftr-424	468	4	the	the	DET
ftr-424	468	5	exact	exact	ADJ
ftr-424	468	6	method	method	NOUN
ftr-424	468	7	of	of	ADP
ftr-424	468	8	financing	financing	NOUN
ftr-424	468	9	has	have	AUX
ftr-424	468	10	not	not	PART
ftr-424	468	11	yet	yet	ADV
ftr-424	468	12	been	be	AUX
ftr-424	468	13	determined	determine	VERB
ftr-424	468	14	,	,	PUNCT
ftr-424	468	15	the	the	DET
ftr-424	468	16	proposed	propose	VERB
ftr-424	468	17	budget	budget	NOUN
ftr-424	468	18	for	for	ADP
ftr-424	468	19	fy	fy	PROPN
ftr-424	468	20	2006	2006	NUM
ftr-424	468	21	projects	project	VERB
ftr-424	468	22	substantial	substantial	ADJ
ftr-424	468	23	cuts	cut	NOUN
ftr-424	468	24	to	to	ADP
ftr-424	468	25	non	non	ADJ
ftr-424	468	26	-	-	ADJ
ftr-424	468	27	defense	defense	ADJ
ftr-424	468	28	discretionary	discretionary	ADJ
ftr-424	468	29	programs	program	NOUN
ftr-424	468	30	,	,	PUNCT
ftr-424	468	31	which	which	PRON
ftr-424	468	32	will	will	AUX
ftr-424	468	33	likely	likely	ADV
ftr-424	468	34	affect	affect	VERB
ftr-424	468	35	ordinary	ordinary	ADJ
ftr-424	468	36	taxpayers	taxpayer	NOUN
ftr-424	468	37	most	most	ADV
ftr-424	468	38	heavily.82	heavily.82	VERB
ftr-424	468	39	once	once	ADV
ftr-424	468	40	the	the	DET
ftr-424	468	41	financing	financing	NOUN
ftr-424	468	42	is	be	AUX
ftr-424	468	43	included	include	VERB
ftr-424	468	44	,	,	PUNCT
ftr-424	468	45	the	the	DET
ftr-424	468	46	2001	2001	NUM
ftr-424	468	47	and	and	CCONJ
ftr-424	468	48	2003	2003	NUM
ftr-424	468	49	"	"	PUNCT
ftr-424	468	50	tax	tax	NOUN
ftr-424	468	51	cuts	cut	NOUN
ftr-424	468	52	"	"	PUNCT
ftr-424	468	53	are	be	AUX
ftr-424	468	54	best	well	ADV
ftr-424	468	55	seen	see	VERB
ftr-424	468	56	as	as	ADP
ftr-424	468	57	net	net	ADJ
ftr-424	468	58	tax	tax	NOUN
ftr-424	468	59	cuts	cut	NOUN
ftr-424	468	60	for	for	ADP
ftr-424	468	61	about	about	ADV
ftr-424	468	62	20	20	NUM
ftr-424	468	63	-	-	SYM
ftr-424	468	64	25	25	NUM
ftr-424	468	65	percent	percent	NOUN
ftr-424	468	66	of	of	ADP
ftr-424	468	67	households	household	NOUN
ftr-424	468	68	,	,	PUNCT
ftr-424	468	69	financed	finance	VERB
ftr-424	468	70	by	by	ADP
ftr-424	468	71	net	net	ADJ
ftr-424	468	72	tax	tax	NOUN
ftr-424	468	73	increases	increase	NOUN
ftr-424	468	74	or	or	CCONJ
ftr-424	468	75	benefit	benefit	NOUN
ftr-424	468	76	reductions	reduction	NOUN
ftr-424	468	77	for	for	ADP
ftr-424	468	78	the	the	DET
ftr-424	468	79	remaining	remain	VERB
ftr-424	468	80	75	75	NUM
ftr-424	468	81	-	-	SYM
ftr-424	468	82	80	80	NUM
ftr-424	468	83	percent	percent	NOUN
ftr-424	468	84	of	of	ADP
ftr-424	468	85	79	79	NUM
ftr-424	468	86	.	.	PUNCT
ftr-424	469	1	william	william	PROPN
ftr-424	469	2	g.	g.	PROPN
ftr-424	469	3	gale	gale	PROPN
ftr-424	469	4	,	,	PUNCT
ftr-424	469	5	peter	peter	PROPN
ftr-424	469	6	r.	r.	PROPN
ftr-424	469	7	orszag	orszag	PROPN
ftr-424	469	8	&	&	CCONJ
ftr-424	469	9	isaac	isaac	PROPN
ftr-424	469	10	shapiro	shapiro	PROPN
ftr-424	469	11	,	,	PUNCT
ftr-424	469	12	distribution	distribution	NOUN
ftr-424	469	13	ofthe	ofthe	NOUN
ftr-424	469	14	2001	2001	NUM
ftr-424	469	15	and	and	CCONJ
ftr-424	469	16	2003	2003	NUM
ftr-424	469	17	tax	tax	NOUN
ftr-424	469	18	cuts	cut	NOUN
ftr-424	469	19	and	and	CCONJ
ftr-424	469	20	their	their	PRON
ftr-424	469	21	financing	financing	NOUN
ftr-424	469	22	,	,	PUNCT
ftr-424	469	23	103	103	NUM
ftr-424	469	24	tax	tax	NOUN
ftr-424	469	25	notes	note	NOUN
ftr-424	469	26	1539	1539	NUM
ftr-424	469	27	,	,	PUNCT
ftr-424	469	28	1540	1540	NUM
ftr-424	469	29	-	-	SYM
ftr-424	469	30	41	41	NUM
ftr-424	469	31	&	&	CCONJ
ftr-424	469	32	tbl	tbl	NOUN
ftr-424	469	33	.	.	PUNCT
ftr-424	470	1	2	2	NUM
ftr-424	470	2	(	(	PUNCT
ftr-424	470	3	june	june	PROPN
ftr-424	470	4	21	21	NUM
ftr-424	470	5	,	,	PUNCT
ftr-424	470	6	2004	2004	NUM
ftr-424	470	7	)	)	PUNCT
ftr-424	470	8	.	.	PUNCT
ftr-424	471	1	of	of	ADP
ftr-424	471	2	course	course	NOUN
ftr-424	471	3	,	,	PUNCT
ftr-424	471	4	some	some	PRON
ftr-424	471	5	of	of	ADP
ftr-424	471	6	the	the	DET
ftr-424	471	7	tax	tax	NOUN
ftr-424	471	8	cuts	cut	NOUN
ftr-424	471	9	have	have	AUX
ftr-424	471	10	already	already	ADV
ftr-424	471	11	been	be	AUX
ftr-424	471	12	financed	finance	VERB
ftr-424	471	13	at	at	ADP
ftr-424	471	14	the	the	DET
ftr-424	471	15	state	state	NOUN
ftr-424	471	16	and	and	CCONJ
ftr-424	471	17	local	local	ADJ
ftr-424	471	18	level	level	NOUN
ftr-424	471	19	by	by	ADP
ftr-424	471	20	increased	increase	VERB
ftr-424	471	21	property	property	NOUN
ftr-424	471	22	and	and	CCONJ
ftr-424	471	23	sales	sale	NOUN
ftr-424	471	24	taxes	taxis	NOUN
ftr-424	471	25	.	.	PUNCT
ftr-424	472	1	see	see	VERB
ftr-424	472	2	,	,	PUNCT
ftr-424	472	3	e.g.	e.g.	ADV
ftr-424	472	4	,	,	PUNCT
ftr-424	472	5	jonathan	jonathan	PROPN
ftr-424	472	6	weisman	weisman	PROPN
ftr-424	472	7	&	&	CCONJ
ftr-424	472	8	neil	neil	PROPN
ftr-424	472	9	irwin	irwin	PROPN
ftr-424	472	10	,	,	PUNCT
ftr-424	472	11	taxes	taxis	NOUN
ftr-424	472	12	cut	cut	VERB
ftr-424	472	13	,	,	PUNCT
ftr-424	472	14	not	not	PART
ftr-424	472	15	saved	save	VERB
ftr-424	472	16	,	,	PUNCT
ftr-424	472	17	wash	wash	NOUN
ftr-424	472	18	.	.	PUNCT
ftr-424	473	1	post	post	NOUN
ftr-424	473	2	,	,	PUNCT
ftr-424	473	3	july	july	PROPN
ftr-424	473	4	25,2004	25,2004	NUM
ftr-424	473	5	,	,	PUNCT
ftr-424	473	6	at	at	ADP
ftr-424	473	7	f	f	PROPN
ftr-424	473	8	i	i	PRON
ftr-424	473	9	(	(	PUNCT
ftr-424	473	10	noting	note	VERB
ftr-424	473	11	that	that	SCONJ
ftr-424	473	12	"	"	PUNCT
ftr-424	473	13	property	property	NOUN
ftr-424	473	14	and	and	CCONJ
ftr-424	473	15	sales	sale	NOUN
ftr-424	473	16	taxes	taxis	NOUN
ftr-424	473	17	at	at	ADP
ftr-424	473	18	the	the	DET
ftr-424	473	19	local	local	ADJ
ftr-424	473	20	level	level	NOUN
ftr-424	473	21	have	have	AUX
ftr-424	473	22	clawed	claw	VERB
ftr-424	473	23	back	back	ADV
ftr-424	473	24	as	as	ADV
ftr-424	473	25	much	much	ADJ
ftr-424	473	26	as	as	ADP
ftr-424	473	27	27	27	NUM
ftr-424	473	28	percent	percent	NOUN
ftr-424	473	29	of	of	ADP
ftr-424	473	30	the	the	DET
ftr-424	473	31	federal	federal	ADJ
ftr-424	473	32	income	income	NOUN
ftr-424	473	33	tax	tax	NOUN
ftr-424	473	34	cuts	cut	NOUN
ftr-424	473	35	"	"	PUNCT
ftr-424	473	36	)	)	PUNCT
ftr-424	473	37	.	.	PUNCT
ftr-424	474	1	80	80	NUM
ftr-424	474	2	.	.	PUNCT
ftr-424	475	1	gale	gale	NOUN
ftr-424	475	2	,	,	PUNCT
ftr-424	475	3	orszag	orszag	PROPN
ftr-424	475	4	&	&	CCONJ
ftr-424	475	5	shapiro	shapiro	PROPN
ftr-424	475	6	,	,	PUNCT
ftr-424	475	7	supra	supra	PROPN
ftr-424	475	8	note	note	PROPN
ftr-424	475	9	79	79	NUM
ftr-424	475	10	,	,	PUNCT
ftr-424	475	11	at	at	ADP
ftr-424	475	12	1541	1541	NUM
ftr-424	475	13	.	.	PUNCT
ftr-424	476	1	earlier	early	ADJ
ftr-424	476	2	studies	study	NOUN
ftr-424	476	3	based	base	VERB
ftr-424	476	4	on	on	ADP
ftr-424	476	5	the	the	DET
ftr-424	476	6	2001	2001	NUM
ftr-424	476	7	tax	tax	NOUN
ftr-424	476	8	cuts	cut	NOUN
ftr-424	476	9	showed	show	VERB
ftr-424	476	10	much	much	ADV
ftr-424	476	11	the	the	DET
ftr-424	476	12	same	same	ADJ
ftr-424	476	13	result	result	NOUN
ftr-424	476	14	.	.	PUNCT
ftr-424	477	1	see	see	VERB
ftr-424	477	2	,	,	PUNCT
ftr-424	477	3	e.g.	e.g.	ADV
ftr-424	477	4	,	,	PUNCT
ftr-424	477	5	citizens	citizen	NOUN
ftr-424	477	6	for	for	ADP
ftr-424	477	7	tax	tax	NOUN
ftr-424	477	8	justice	justice	NOUN
ftr-424	477	9	,	,	PUNCT
ftr-424	477	10	yearby	yearby	PROPN
ftr-424	477	11	-	-	PUNCT
ftr-424	477	12	year	year	NOUN
ftr-424	477	13	analysis	analysis	NOUN
ftr-424	477	14	of	of	ADP
ftr-424	477	15	the	the	DET
ftr-424	477	16	bush	bush	PROPN
ftr-424	477	17	tax	tax	NOUN
ftr-424	477	18	cuts	cut	NOUN
ftr-424	477	19	shows	show	VERB
ftr-424	477	20	growing	grow	VERB
ftr-424	477	21	tilt	tilt	NOUN
ftr-424	477	22	to	to	ADP
ftr-424	477	23	the	the	DET
ftr-424	477	24	very	very	ADV
ftr-424	477	25	rich	rich	ADJ
ftr-424	477	26	1	1	NUM
ftr-424	477	27	(	(	PUNCT
ftr-424	477	28	june	june	PROPN
ftr-424	477	29	12	12	NUM
ftr-424	477	30	,	,	PUNCT
ftr-424	477	31	2002	2002	NUM
ftr-424	477	32	)	)	PUNCT
ftr-424	477	33	(	(	PUNCT
ftr-424	477	34	stating	state	VERB
ftr-424	477	35	that	that	SCONJ
ftr-424	477	36	by	by	ADP
ftr-424	477	37	2010	2010	NUM
ftr-424	477	38	,	,	PUNCT
ftr-424	477	39	the	the	DET
ftr-424	477	40	richest	rich	ADJ
ftr-424	477	41	1	1	NUM
ftr-424	477	42	%	%	NOUN
ftr-424	477	43	with	with	ADP
ftr-424	477	44	average	average	ADJ
ftr-424	477	45	2010	2010	NUM
ftr-424	477	46	incomes	income	NOUN
ftr-424	477	47	of	of	ADP
ftr-424	477	48	$	$	SYM
ftr-424	477	49	1.5	1.5	NUM
ftr-424	477	50	million	million	NUM
ftr-424	477	51	would	would	AUX
ftr-424	477	52	gamer	gamer	VERB
ftr-424	477	53	52	52	NUM
ftr-424	477	54	%	%	NOUN
ftr-424	477	55	of	of	ADP
ftr-424	477	56	the	the	DET
ftr-424	477	57	2001	2001	NUM
ftr-424	477	58	tax	tax	NOUN
ftr-424	477	59	cuts	cut	NOUN
ftr-424	477	60	(	(	PUNCT
ftr-424	477	61	assuming	assume	VERB
ftr-424	477	62	all	all	DET
ftr-424	477	63	the	the	DET
ftr-424	477	64	changes	change	NOUN
ftr-424	477	65	were	be	AUX
ftr-424	477	66	made	make	VERB
ftr-424	477	67	permanent	permanent	ADJ
ftr-424	477	68	by	by	ADP
ftr-424	477	69	then	then	ADV
ftr-424	477	70	)	)	PUNCT
ftr-424	477	71	)	)	PUNCT
ftr-424	477	72	,	,	PUNCT
ftr-424	477	73	at	at	ADP
ftr-424	477	74	http://www.ctj.org/pdf/gwb0602.pdf	http://www.ctj.org/pdf/gwb0602.pdf	PROPN
ftr-424	477	75	.	.	PROPN
ftr-424	477	76	81	81	NUM
ftr-424	477	77	.	.	PUNCT
ftr-424	478	1	the	the	DET
ftr-424	478	2	issue	issue	NOUN
ftr-424	478	3	of	of	ADP
ftr-424	478	4	how	how	SCONJ
ftr-424	478	5	to	to	PART
ftr-424	478	6	fund	fund	VERB
ftr-424	478	7	the	the	DET
ftr-424	478	8	massive	massive	ADJ
ftr-424	478	9	deficit	deficit	NOUN
ftr-424	478	10	is	be	AUX
ftr-424	478	11	beginning	begin	VERB
ftr-424	478	12	to	to	PART
ftr-424	478	13	require	require	VERB
ftr-424	478	14	the	the	DET
ftr-424	478	15	attention	attention	NOUN
ftr-424	478	16	of	of	ADP
ftr-424	478	17	the	the	DET
ftr-424	478	18	federal	federal	PROPN
ftr-424	478	19	reserve	reserve	PROPN
ftr-424	478	20	bank	bank	PROPN
ftr-424	478	21	,	,	PUNCT
ftr-424	478	22	with	with	ADP
ftr-424	478	23	chairman	chairman	PROPN
ftr-424	478	24	alan	alan	PROPN
ftr-424	478	25	greenspan	greenspan	PROPN
ftr-424	478	26	suggesting	suggest	VERB
ftr-424	478	27	that	that	SCONJ
ftr-424	478	28	the	the	DET
ftr-424	478	29	tax	tax	NOUN
ftr-424	478	30	cuts	cut	NOUN
ftr-424	478	31	for	for	ADP
ftr-424	478	32	the	the	DET
ftr-424	478	33	wealthy	wealthy	ADJ
ftr-424	478	34	could	could	AUX
ftr-424	478	35	be	be	AUX
ftr-424	478	36	made	make	VERB
ftr-424	478	37	permanent	permanent	ADJ
ftr-424	478	38	by	by	ADP
ftr-424	478	39	cutting	cut	VERB
ftr-424	478	40	back	back	ADP
ftr-424	478	41	social	social	ADJ
ftr-424	478	42	security	security	NOUN
ftr-424	478	43	and	and	CCONJ
ftr-424	478	44	medicare	medicare	PROPN
ftr-424	478	45	benefits	benefit	NOUN
ftr-424	478	46	.	.	PUNCT
ftr-424	479	1	see	see	VERB
ftr-424	479	2	greg	greg	PROPN
ftr-424	479	3	ip	ip	PROPN
ftr-424	479	4	,	,	PUNCT
ftr-424	479	5	greenspan	greenspan	PROPN
ftr-424	479	6	favors	favor	VERB
ftr-424	479	7	entitlement	entitlement	NOUN
ftr-424	479	8	cuts	cut	NOUN
ftr-424	479	9	,	,	PUNCT
ftr-424	479	10	wall	wall	PROPN
ftr-424	479	11	st	st	PROPN
ftr-424	479	12	.	.	PROPN
ftr-424	479	13	j.	j.	PROPN
ftr-424	479	14	,	,	PUNCT
ftr-424	479	15	feb	feb	PROPN
ftr-424	479	16	.	.	PROPN
ftr-424	479	17	26	26	NUM
ftr-424	479	18	,	,	PUNCT
ftr-424	479	19	2004	2004	NUM
ftr-424	479	20	,	,	PUNCT
ftr-424	479	21	at	at	ADP
ftr-424	479	22	a2	a2	PROPN
ftr-424	479	23	.	.	PUNCT
ftr-424	480	1	82	82	NUM
ftr-424	480	2	.	.	PUNCT
ftr-424	481	1	president	president	PROPN
ftr-424	481	2	's	's	PART
ftr-424	481	3	fy	fy	PROPN
ftr-424	481	4	2006	2006	NUM
ftr-424	481	5	budget	budget	NOUN
ftr-424	481	6	,	,	PUNCT
ftr-424	481	7	overview	overview	VERB
ftr-424	481	8	4	4	NUM
ftr-424	481	9	(	(	PUNCT
ftr-424	481	10	feb	feb	X
ftr-424	481	11	.	.	PROPN
ftr-424	481	12	7	7	NUM
ftr-424	481	13	,	,	PUNCT
ftr-424	481	14	2005	2005	NUM
ftr-424	481	15	)	)	PUNCT
ftr-424	481	16	,	,	PUNCT
ftr-424	481	17	at	at	ADP
ftr-424	481	18	http://www.whitehouse.gov/omb/budget/fy2006/overview.html	http://www.whitehouse.gov/omb/budget/fy2006/overview.html	PROPN
ftr-424	481	19	(	(	PUNCT
ftr-424	481	20	proposing	propose	VERB
ftr-424	481	21	to	to	PART
ftr-424	481	22	limit	limit	VERB
ftr-424	481	23	growth	growth	NOUN
ftr-424	481	24	in	in	ADP
ftr-424	481	25	discretionary	discretionary	ADJ
ftr-424	481	26	spending	spending	NOUN
ftr-424	481	27	to	to	ADP
ftr-424	481	28	less	less	ADJ
ftr-424	481	29	than	than	ADP
ftr-424	481	30	the	the	DET
ftr-424	481	31	projected	project	VERB
ftr-424	481	32	inflation	inflation	NOUN
ftr-424	481	33	rate	rate	NOUN
ftr-424	481	34	and	and	CCONJ
ftr-424	481	35	suggesting	suggest	VERB
ftr-424	481	36	reduction	reduction	NOUN
ftr-424	481	37	or	or	CCONJ
ftr-424	481	38	elimination	elimination	NOUN
ftr-424	481	39	of	of	ADP
ftr-424	481	40	150	150	NUM
ftr-424	481	41	non	non	ADJ
ftr-424	481	42	-	-	ADJ
ftr-424	481	43	defense	defense	ADJ
ftr-424	481	44	programs	program	NOUN
ftr-424	481	45	)	)	PUNCT
ftr-424	481	46	.	.	PUNCT
ftr-424	482	1	see	see	VERB
ftr-424	482	2	also	also	ADV
ftr-424	482	3	citizens	citizen	NOUN
ftr-424	482	4	for	for	ADP
ftr-424	482	5	tax	tax	NOUN
ftr-424	482	6	justice	justice	NOUN
ftr-424	482	7	,	,	PUNCT
ftr-424	482	8	bush	bush	PROPN
ftr-424	482	9	budget	budget	NOUN
ftr-424	482	10	calls	call	VERB
ftr-424	482	11	for	for	ADP
ftr-424	482	12	giant	giant	ADJ
ftr-424	482	13	new	new	ADJ
ftr-424	482	14	tax	tax	NOUN
ftr-424	482	15	cuts	cut	NOUN
ftr-424	482	16	,	,	PUNCT
ftr-424	482	17	huge	huge	ADJ
ftr-424	482	18	reductions	reduction	NOUN
ftr-424	482	19	in	in	ADP
ftr-424	482	20	most	most	ADJ
ftr-424	482	21	federal	federal	ADJ
ftr-424	482	22	programs	program	NOUN
ftr-424	482	23	(	(	PUNCT
ftr-424	482	24	feb	feb	PROPN
ftr-424	482	25	.	.	PROPN
ftr-424	482	26	7	7	NUM
ftr-424	482	27	,	,	PUNCT
ftr-424	482	28	2005	2005	NUM
ftr-424	482	29	)	)	PUNCT
ftr-424	482	30	(	(	PUNCT
ftr-424	482	31	indicating	indicate	VERB
ftr-424	482	32	that	that	SCONJ
ftr-424	482	33	interest	interest	NOUN
ftr-424	482	34	payments	payment	NOUN
ftr-424	482	35	will	will	AUX
ftr-424	482	36	grow	grow	VERB
ftr-424	482	37	to	to	ADP
ftr-424	482	38	almost	almost	ADV
ftr-424	482	39	one	one	NUM
ftr-424	482	40	-	-	PUNCT
ftr-424	482	41	fifth	fifth	NOUN
ftr-424	482	42	of	of	ADP
ftr-424	482	43	on	on	ADP
ftr-424	482	44	-	-	PUNCT
ftr-424	482	45	budget	budget	NOUN
ftr-424	482	46	outlays	outlay	NOUN
ftr-424	482	47	,	,	PUNCT
ftr-424	482	48	while	while	SCONJ
ftr-424	482	49	cuts	cut	NOUN
ftr-424	482	50	to	to	ADP
ftr-424	482	51	discretionary	discretionary	ADJ
ftr-424	482	52	programs	program	NOUN
ftr-424	482	53	will	will	AUX
ftr-424	482	54	range	range	VERB
ftr-424	482	55	from	from	ADP
ftr-424	482	56	11	11	NUM
ftr-424	482	57	%	%	NOUN
ftr-424	482	58	to	to	ADP
ftr-424	482	59	56	56	NUM
ftr-424	482	60	%	%	NOUN
ftr-424	482	61	as	as	ADP
ftr-424	482	62	shares	share	NOUN
ftr-424	482	63	of	of	ADP
ftr-424	482	64	the	the	DET
ftr-424	482	65	economy	economy	NOUN
ftr-424	482	66	by	by	ADP
ftr-424	482	67	fiscal	fiscal	ADJ
ftr-424	482	68	2010	2010	NUM
ftr-424	482	69	,	,	PUNCT
ftr-424	482	70	with	with	ADP
ftr-424	482	71	the	the	DET
ftr-424	482	72	primary	primary	ADJ
ftr-424	482	73	increase	increase	NOUN
ftr-424	482	74	projected	project	VERB
ftr-424	482	75	for	for	ADP
ftr-424	482	76	discretionary	discretionary	ADJ
ftr-424	482	77	programs	program	NOUN
ftr-424	482	78	slated	slate	VERB
ftr-424	482	79	to	to	PART
ftr-424	482	80	pay	pay	VERB
ftr-424	482	81	for	for	ADP
ftr-424	482	82	the	the	DET
ftr-424	482	83	new	new	ADJ
ftr-424	482	84	medicare	medicare	PROPN
ftr-424	482	85	drug	drug	NOUN
ftr-424	482	86	benefit	benefit	NOUN
ftr-424	482	87	)	)	PUNCT
ftr-424	482	88	,	,	PUNCT
ftr-424	482	89	http://www.ctj.org/pdf/bushbudg.pdf	http://www.ctj.org/pdf/bushbudg.pdf	PROPN
ftr-424	482	90	.	.	PUNCT
ftr-424	483	1	20041	20041	NUM
ftr-424	483	2	florida	florida	PROPN
ftr-424	483	3	tax	tax	NOUN
ftr-424	483	4	review	review	NOUN
ftr-424	483	5	households	household	NOUN
ftr-424	483	6	.	.	PUNCT
ftr-424	483	7	.	.	PUNCT
ftr-424	483	8	.	.	PUNCT
ftr-424	484	1	[	[	X
ftr-424	484	2	with	with	ADP
ftr-424	484	3	an	an	DET
ftr-424	484	4	]	]	X
ftr-424	484	5	annual	annual	ADJ
ftr-424	484	6	net	net	ADJ
ftr-424	484	7	transfer	transfer	NOUN
ftr-424	484	8	of	of	ADP
ftr-424	484	9	resources	resource	NOUN
ftr-424	484	10	from	from	ADP
ftr-424	484	11	lowand	lowand	ADJ
ftr-424	484	12	middle	middle	ADJ
ftr-424	484	13	-	-	PUNCT
ftr-424	484	14	income	income	NOUN
ftr-424	484	15	households	household	NOUN
ftr-424	484	16	to	to	ADP
ftr-424	484	17	high	high	ADJ
ftr-424	484	18	-	-	PUNCT
ftr-424	484	19	income	income	NOUN
ftr-424	484	20	households	household	NOUN
ftr-424	484	21	[	[	PUNCT
ftr-424	484	22	that	that	DET
ftr-424	484	23	]	]	PUNCT
ftr-424	484	24	would	would	AUX
ftr-424	484	25	be	be	AUX
ftr-424	484	26	sizable.3	sizable.3	NOUN
ftr-424	484	27	the	the	DET
ftr-424	484	28	gale	gale	NOUN
ftr-424	484	29	,	,	PUNCT
ftr-424	484	30	orszag	orszag	NOUN
ftr-424	484	31	and	and	CCONJ
ftr-424	484	32	shapiro	shapiro	PROPN
ftr-424	484	33	study	study	PROPN
ftr-424	484	34	projects	project	VERB
ftr-424	484	35	an	an	DET
ftr-424	484	36	annual	annual	ADJ
ftr-424	484	37	transfer	transfer	NOUN
ftr-424	484	38	of	of	ADP
ftr-424	484	39	15	15	NUM
ftr-424	484	40	-	-	SYM
ftr-424	484	41	35	35	NUM
ftr-424	484	42	billion	billion	NUM
ftr-424	484	43	dollars	dollar	NOUN
ftr-424	484	44	from	from	ADP
ftr-424	484	45	lower	low	ADJ
ftr-424	484	46	-	-	PUNCT
ftr-424	484	47	income	income	NOUN
ftr-424	484	48	households	household	NOUN
ftr-424	484	49	to	to	ADP
ftr-424	484	50	households	household	NOUN
ftr-424	484	51	with	with	ADP
ftr-424	484	52	incomes	income	NOUN
ftr-424	484	53	exceeding	exceed	VERB
ftr-424	484	54	$	$	SYM
ftr-424	484	55	1	1	NUM
ftr-424	484	56	million	million	NUM
ftr-424	484	57	.	.	PUNCT
ftr-424	484	58	"	"	PUNCT
ftr-424	485	1	the	the	DET
ftr-424	485	2	lowest	low	ADJ
ftr-424	485	3	-	-	PUNCT
ftr-424	485	4	income	income	NOUN
ftr-424	485	5	households	household	NOUN
ftr-424	485	6	are	be	AUX
ftr-424	485	7	the	the	DET
ftr-424	485	8	worse	bad	ADJ
ftr-424	485	9	off	off	ADP
ftr-424	485	10	under	under	ADP
ftr-424	485	11	either	either	DET
ftr-424	485	12	financing	financing	NOUN
ftr-424	485	13	mode	mode	NOUN
ftr-424	485	14	with	with	ADP
ftr-424	485	15	losses	loss	NOUN
ftr-424	485	16	of	of	ADP
ftr-424	485	17	2.5	2.5	NUM
ftr-424	485	18	%	%	NOUN
ftr-424	485	19	or	or	CCONJ
ftr-424	485	20	21	21	NUM
ftr-424	485	21	%	%	NOUN
ftr-424	485	22	of	of	ADP
ftr-424	485	23	their	their	PRON
ftr-424	485	24	income.85	income.85	NOUN
ftr-424	485	25	on	on	ADP
ftr-424	485	26	the	the	DET
ftr-424	485	27	other	other	ADJ
ftr-424	485	28	hand	hand	NOUN
ftr-424	485	29	,	,	PUNCT
ftr-424	485	30	taxpayers	taxpayer	NOUN
ftr-424	485	31	with	with	ADP
ftr-424	485	32	more	more	ADJ
ftr-424	485	33	than	than	ADP
ftr-424	485	34	$	$	SYM
ftr-424	485	35	1	1	NUM
ftr-424	485	36	million	million	NUM
ftr-424	485	37	in	in	ADP
ftr-424	485	38	income	income	NOUN
ftr-424	485	39	would	would	AUX
ftr-424	485	40	receive	receive	VERB
ftr-424	485	41	annual	annual	ADJ
ftr-424	485	42	net	net	ADJ
ftr-424	485	43	transfers	transfer	NOUN
ftr-424	485	44	ranging	range	VERB
ftr-424	485	45	from	from	ADP
ftr-424	485	46	$	$	SYM
ftr-424	485	47	60,000	60,000	NUM
ftr-424	485	48	to	to	PART
ftr-424	485	49	$	$	SYM
ftr-424	485	50	135,000.86	135,000.86	NUM
ftr-424	485	51	"	"	PUNCT
ftr-424	485	52	the	the	DET
ftr-424	485	53	annual	annual	ADJ
ftr-424	485	54	tax	tax	NOUN
ftr-424	485	55	cut	cut	NOUN
ftr-424	485	56	among	among	ADP
ftr-424	485	57	households	household	NOUN
ftr-424	485	58	with	with	ADP
ftr-424	485	59	income	income	NOUN
ftr-424	485	60	above	above	ADP
ftr-424	485	61	$	$	SYM
ftr-424	485	62	1,000,000	1,000,000	NUM
ftr-424	485	63	would	would	AUX
ftr-424	485	64	equal	equal	VERB
ftr-424	485	65	$	$	SYM
ftr-424	485	66	144,000	144,000	NUM
ftr-424	485	67	(	(	PUNCT
ftr-424	485	68	in	in	ADP
ftr-424	485	69	2004	2004	NUM
ftr-424	485	70	dollars	dollar	NOUN
ftr-424	485	71	)	)	PUNCT
ftr-424	485	72	,	,	PUNCT
ftr-424	485	73	which	which	PRON
ftr-424	485	74	exceeds	exceed	VERB
ftr-424	485	75	the	the	DET
ftr-424	485	76	total	total	ADJ
ftr-424	485	77	income	income	NOUN
ftr-424	485	78	of	of	ADP
ftr-424	485	79	94	94	NUM
ftr-424	485	80	percent	percent	NOUN
ftr-424	485	81	of	of	ADP
ftr-424	485	82	households	household	NOUN
ftr-424	485	83	.	.	PUNCT
ftr-424	486	1	"7	"7	ADV
ftr-424	486	2	a	a	DET
ftr-424	486	3	further	further	ADJ
ftr-424	486	4	study	study	NOUN
ftr-424	486	5	confirms	confirm	VERB
ftr-424	486	6	those	those	DET
ftr-424	486	7	results	result	NOUN
ftr-424	486	8	.	.	PUNCT
ftr-424	487	1	assuming	assume	VERB
ftr-424	487	2	that	that	SCONJ
ftr-424	487	3	each	each	DET
ftr-424	487	4	household	household	NOUN
ftr-424	487	5	pays	pay	VERB
ftr-424	487	6	the	the	DET
ftr-424	487	7	same	same	ADJ
ftr-424	487	8	dollar	dollar	NOUN
ftr-424	487	9	amount	amount	NOUN
ftr-424	487	10	to	to	PART
ftr-424	487	11	finance	finance	VERB
ftr-424	487	12	the	the	DET
ftr-424	487	13	tax	tax	NOUN
ftr-424	487	14	cuts	cut	NOUN
ftr-424	487	15	(	(	PUNCT
ftr-424	487	16	"	"	PUNCT
ftr-424	487	17	equal	equal	ADJ
ftr-424	487	18	-	-	PUNCT
ftr-424	487	19	dollar	dollar	NOUN
ftr-424	487	20	financing	financing	NOUN
ftr-424	487	21	"	"	PUNCT
ftr-424	487	22	)	)	PUNCT
ftr-424	487	23	,	,	PUNCT
ftr-424	487	24	the	the	DET
ftr-424	487	25	tax	tax	NOUN
ftr-424	487	26	cuts	cut	NOUN
ftr-424	487	27	worsen	worsen	VERB
ftr-424	487	28	the	the	DET
ftr-424	487	29	lot	lot	NOUN
ftr-424	487	30	of	of	ADP
ftr-424	487	31	more	more	ADJ
ftr-424	487	32	than	than	ADP
ftr-424	487	33	75	75	NUM
ftr-424	487	34	%	%	NOUN
ftr-424	487	35	of	of	ADP
ftr-424	487	36	taxpayers	taxpayer	NOUN
ftr-424	487	37	,	,	PUNCT
ftr-424	487	38	including	include	VERB
ftr-424	487	39	nearly	nearly	ADV
ftr-424	487	40	every	every	PRON
ftr-424	487	41	household	household	NOUN
ftr-424	487	42	in	in	ADP
ftr-424	487	43	the	the	DET
ftr-424	487	44	bottom	bottom	ADJ
ftr-424	487	45	two	two	NUM
ftr-424	487	46	quintiles	quintile	NOUN
ftr-424	487	47	,	,	PUNCT
ftr-424	487	48	while	while	SCONJ
ftr-424	487	49	11	11	NUM
ftr-424	487	50	%	%	NOUN
ftr-424	487	51	of	of	ADP
ftr-424	487	52	households	household	NOUN
ftr-424	487	53	in	in	ADP
ftr-424	487	54	the	the	DET
ftr-424	487	55	top	top	ADJ
ftr-424	487	56	quintile	quintile	NOUN
ftr-424	487	57	would	would	AUX
ftr-424	487	58	be	be	AUX
ftr-424	487	59	better	well	ADJ
ftr-424	487	60	off.88	off.88	VERB
ftr-424	487	61	the	the	DET
ftr-424	487	62	top	top	ADJ
ftr-424	487	63	quintile	quintile	NOUN
ftr-424	487	64	would	would	AUX
ftr-424	487	65	be	be	AUX
ftr-424	487	66	the	the	DET
ftr-424	487	67	only	only	ADJ
ftr-424	487	68	group	group	NOUN
ftr-424	487	69	to	to	PART
ftr-424	487	70	experience	experience	VERB
ftr-424	487	71	an	an	DET
ftr-424	487	72	average	average	ADJ
ftr-424	487	73	net	net	ADJ
ftr-424	487	74	tax	tax	NOUN
ftr-424	487	75	cut	cut	NOUN
ftr-424	487	76	,	,	PUNCT
ftr-424	487	77	with	with	ADP
ftr-424	487	78	an	an	DET
ftr-424	487	79	average	average	ADJ
ftr-424	487	80	benefit	benefit	NOUN
ftr-424	487	81	of	of	ADP
ftr-424	487	82	$	$	SYM
ftr-424	487	83	4,958	4,958	NUM
ftr-424	487	84	,	,	PUNCT
ftr-424	487	85	and	and	CCONJ
ftr-424	487	86	households	household	NOUN
ftr-424	487	87	in	in	ADP
ftr-424	487	88	the	the	DET
ftr-424	487	89	top	top	ADJ
ftr-424	487	90	1	1	NUM
ftr-424	487	91	%	%	NOUN
ftr-424	487	92	would	would	AUX
ftr-424	487	93	have	have	VERB
ftr-424	487	94	an	an	DET
ftr-424	487	95	average	average	ADJ
ftr-424	487	96	net	net	ADJ
ftr-424	487	97	tax	tax	NOUN
ftr-424	487	98	cut	cut	NOUN
ftr-424	487	99	of	of	ADP
ftr-424	487	100	more	more	ADJ
ftr-424	487	101	than	than	ADP
ftr-424	487	102	$	$	SYM
ftr-424	487	103	54,000.9	54,000.9	NOUN
ftr-424	487	104	similarly	similarly	ADV
ftr-424	487	105	,	,	PUNCT
ftr-424	487	106	assuming	assume	VERB
ftr-424	487	107	that	that	SCONJ
ftr-424	487	108	each	each	DET
ftr-424	487	109	household	household	NOUN
ftr-424	487	110	pays	pay	VERB
ftr-424	487	111	the	the	DET
ftr-424	487	112	same	same	ADJ
ftr-424	487	113	percentage	percentage	NOUN
ftr-424	487	114	of	of	ADP
ftr-424	487	115	its	its	PRON
ftr-424	487	116	income	income	NOUN
ftr-424	487	117	to	to	PART
ftr-424	487	118	finance	finance	VERB
ftr-424	487	119	the	the	DET
ftr-424	487	120	tax	tax	NOUN
ftr-424	487	121	cuts	cut	NOUN
ftr-424	487	122	(	(	PUNCT
ftr-424	487	123	"	"	PUNCT
ftr-424	487	124	proportional	proportional	ADJ
ftr-424	487	125	83	83	NUM
ftr-424	487	126	.	.	PUNCT
ftr-424	488	1	gale	gale	PROPN
ftr-424	488	2	,	,	PUNCT
ftr-424	488	3	orszag	orszag	PROPN
ftr-424	488	4	&	&	CCONJ
ftr-424	488	5	shapiro	shapiro	PROPN
ftr-424	488	6	,	,	PUNCT
ftr-424	488	7	supra	supra	PROPN
ftr-424	488	8	note	note	PROPN
ftr-424	488	9	79	79	NUM
ftr-424	488	10	,	,	PUNCT
ftr-424	488	11	at	at	ADP
ftr-424	488	12	1539	1539	NUM
ftr-424	488	13	.	.	PUNCT
ftr-424	489	1	see	see	VERB
ftr-424	489	2	also	also	ADV
ftr-424	489	3	budgetary	budgetary	ADJ
ftr-424	489	4	shock	shock	NOUN
ftr-424	489	5	and	and	CCONJ
ftr-424	489	6	awe	awe	PROPN
ftr-424	489	7	,	,	PUNCT
ftr-424	489	8	n.y	n.y	PROPN
ftr-424	489	9	.	.	PROPN
ftr-424	489	10	times	times	PROPN
ftr-424	489	11	,	,	PUNCT
ftr-424	489	12	mar	mar	PROPN
ftr-424	489	13	.	.	PROPN
ftr-424	489	14	25	25	NUM
ftr-424	489	15	,	,	PUNCT
ftr-424	489	16	2003	2003	NUM
ftr-424	489	17	,	,	PUNCT
ftr-424	489	18	at	at	ADP
ftr-424	489	19	a16	a16	PROPN
ftr-424	489	20	,	,	PUNCT
ftr-424	489	21	(	(	PUNCT
ftr-424	489	22	wondering	wonder	VERB
ftr-424	489	23	how	how	SCONJ
ftr-424	489	24	congress	congress	PROPN
ftr-424	489	25	could	could	AUX
ftr-424	489	26	plan	plan	VERB
ftr-424	489	27	a	a	DET
ftr-424	489	28	further	furth	ADJ
ftr-424	489	29	"	"	PUNCT
ftr-424	489	30	$	$	SYM
ftr-424	489	31	500	500	NUM
ftr-424	489	32	billion	billion	NUM
ftr-424	489	33	in	in	ADP
ftr-424	489	34	tax	tax	NOUN
ftr-424	489	35	cuts	cut	NOUN
ftr-424	489	36	for	for	ADP
ftr-424	489	37	the	the	DET
ftr-424	489	38	upper	upper	ADJ
ftr-424	489	39	1	1	NUM
ftr-424	489	40	percent	percent	NOUN
ftr-424	489	41	of	of	ADP
ftr-424	489	42	taxpayers	taxpayer	NOUN
ftr-424	489	43	"	"	PUNCT
ftr-424	489	44	funded	fund	VERB
ftr-424	489	45	by	by	ADP
ftr-424	489	46	"	"	PUNCT
ftr-424	489	47	deep	deep	ADJ
ftr-424	489	48	cuts	cut	NOUN
ftr-424	489	49	of	of	ADP
ftr-424	489	50	$	$	SYM
ftr-424	489	51	475	475	NUM
ftr-424	489	52	billion	billion	NUM
ftr-424	489	53	in	in	ADP
ftr-424	489	54	vital	vital	ADJ
ftr-424	489	55	programs	program	NOUN
ftr-424	489	56	for	for	ADP
ftr-424	489	57	the	the	DET
ftr-424	489	58	bottom	bottom	ADJ
ftr-424	489	59	99	99	NUM
ftr-424	489	60	percent	percent	NOUN
ftr-424	489	61	"	"	PUNCT
ftr-424	489	62	)	)	PUNCT
ftr-424	489	63	;	;	PUNCT
ftr-424	489	64	dale	dale	PROPN
ftr-424	489	65	russakoff	russakoff	PROPN
ftr-424	489	66	,	,	PUNCT
ftr-424	489	67	budget	budget	NOUN
ftr-424	489	68	woes	woe	NOUN
ftr-424	489	69	trickle	trickle	VERB
ftr-424	489	70	down	down	ADP
ftr-424	489	71	:	:	PUNCT
ftr-424	489	72	hard	hard	ADV
ftr-424	489	73	-	-	PUNCT
ftr-424	489	74	hit	hit	VERB
ftr-424	489	75	state	state	NOUN
ftr-424	489	76	and	and	CCONJ
ftr-424	489	77	local	local	ADJ
ftr-424	489	78	governments	government	NOUN
ftr-424	489	79	say	say	AUX
ftr-424	489	80	bush	bush	PROPN
ftr-424	489	81	and	and	CCONJ
ftr-424	489	82	congress	congress	PROPN
ftr-424	489	83	left	leave	VERB
ftr-424	489	84	them	they	PRON
ftr-424	489	85	to	to	PART
ftr-424	489	86	make	make	VERB
ftr-424	489	87	cuts	cut	NOUN
ftr-424	489	88	,	,	PUNCT
ftr-424	489	89	raise	raise	VERB
ftr-424	489	90	taxes	taxis	NOUN
ftr-424	489	91	,	,	PUNCT
ftr-424	489	92	wash	wash	NOUN
ftr-424	489	93	.	.	PUNCT
ftr-424	490	1	post	post	NOUN
ftr-424	490	2	,	,	PUNCT
ftr-424	490	3	july	july	PROPN
ftr-424	490	4	15	15	NUM
ftr-424	490	5	,	,	PUNCT
ftr-424	490	6	2003	2003	NUM
ftr-424	490	7	,	,	PUNCT
ftr-424	490	8	at	at	ADP
ftr-424	490	9	al	al	PROPN
ftr-424	490	10	(	(	PUNCT
ftr-424	490	11	noting	note	VERB
ftr-424	490	12	the	the	DET
ftr-424	490	13	effect	effect	NOUN
ftr-424	490	14	of	of	ADP
ftr-424	490	15	unfunded	unfunded	ADJ
ftr-424	490	16	mandates	mandate	NOUN
ftr-424	490	17	for	for	ADP
ftr-424	490	18	education	education	NOUN
ftr-424	490	19	,	,	PUNCT
ftr-424	490	20	health	health	NOUN
ftr-424	490	21	care	care	NOUN
ftr-424	490	22	and	and	CCONJ
ftr-424	490	23	homeland	homeland	NOUN
ftr-424	490	24	security	security	NOUN
ftr-424	490	25	on	on	ADP
ftr-424	490	26	states	state	NOUN
ftr-424	490	27	facing	face	VERB
ftr-424	490	28	deficits	deficit	NOUN
ftr-424	490	29	of	of	ADP
ftr-424	490	30	approximately	approximately	ADV
ftr-424	490	31	$	$	SYM
ftr-424	490	32	100	100	NUM
ftr-424	490	33	billion	billion	NUM
ftr-424	490	34	,	,	PUNCT
ftr-424	490	35	resulting	result	VERB
ftr-424	490	36	in	in	ADP
ftr-424	490	37	local	local	ADJ
ftr-424	490	38	program	program	NOUN
ftr-424	490	39	cutbacks	cutback	NOUN
ftr-424	490	40	)	)	PUNCT
ftr-424	490	41	;	;	PUNCT
ftr-424	490	42	bob	bob	PROPN
ftr-424	490	43	herbert	herbert	PROPN
ftr-424	490	44	,	,	PUNCT
ftr-424	490	45	tax	tax	NOUN
ftr-424	490	46	cut	cut	NOUN
ftr-424	490	47	casualties	casualty	NOUN
ftr-424	490	48	,	,	PUNCT
ftr-424	490	49	n.y	n.y	PROPN
ftr-424	490	50	.	.	PROPN
ftr-424	490	51	times	times	PROPN
ftr-424	490	52	,	,	PUNCT
ftr-424	490	53	june	june	PROPN
ftr-424	490	54	26,2003	26,2003	NUM
ftr-424	490	55	,	,	PUNCT
ftr-424	490	56	ata33	ata33	PROPN
ftr-424	490	57	(	(	PUNCT
ftr-424	490	58	suggesting	suggest	VERB
ftr-424	490	59	that	that	SCONJ
ftr-424	490	60	cutbacks	cutback	NOUN
ftr-424	490	61	in	in	ADP
ftr-424	490	62	services	service	NOUN
ftr-424	490	63	and	and	CCONJ
ftr-424	490	64	tax	tax	NOUN
ftr-424	490	65	increases	increase	NOUN
ftr-424	490	66	including	include	VERB
ftr-424	490	67	state	state	NOUN
ftr-424	490	68	college	college	NOUN
ftr-424	490	69	tuition	tuition	NOUN
ftr-424	490	70	hikes	hike	NOUN
ftr-424	490	71	,	,	PUNCT
ftr-424	490	72	fare	fare	VERB
ftr-424	490	73	increases	increase	NOUN
ftr-424	490	74	,	,	PUNCT
ftr-424	490	75	property	property	NOUN
ftr-424	490	76	tax	tax	NOUN
ftr-424	490	77	increases	increase	NOUN
ftr-424	490	78	,	,	PUNCT
ftr-424	490	79	sales	sale	NOUN
ftr-424	490	80	tax	tax	NOUN
ftr-424	490	81	increases	increase	NOUN
ftr-424	490	82	,	,	PUNCT
ftr-424	490	83	water	water	NOUN
ftr-424	490	84	fee	fee	NOUN
ftr-424	490	85	increases	increase	NOUN
ftr-424	490	86	are	be	AUX
ftr-424	490	87	related	relate	VERB
ftr-424	490	88	to	to	ADP
ftr-424	490	89	"	"	PUNCT
ftr-424	490	90	massive	massive	ADJ
ftr-424	490	91	tax	tax	NOUN
ftr-424	490	92	cuts	cut	NOUN
ftr-424	490	93	for	for	ADP
ftr-424	490	94	the	the	DET
ftr-424	490	95	very	very	ADV
ftr-424	490	96	wealthy	wealthy	ADJ
ftr-424	490	97	"	"	PUNCT
ftr-424	490	98	)	)	PUNCT
ftr-424	490	99	.	.	PUNCT
ftr-424	491	1	84	84	NUM
ftr-424	491	2	.	.	PUNCT
ftr-424	492	1	gale	gale	NOUN
ftr-424	492	2	,	,	PUNCT
ftr-424	492	3	orszag	orszag	PROPN
ftr-424	492	4	&	&	CCONJ
ftr-424	492	5	shapiro	shapiro	PROPN
ftr-424	492	6	,	,	PUNCT
ftr-424	492	7	supra	supra	PROPN
ftr-424	492	8	note	note	PROPN
ftr-424	492	9	79	79	NUM
ftr-424	492	10	,	,	PUNCT
ftr-424	492	11	at	at	ADP
ftr-424	492	12	1539	1539	NUM
ftr-424	492	13	.	.	PUNCT
ftr-424	492	14	85	85	NUM
ftr-424	492	15	.	.	PUNCT
ftr-424	493	1	i	i	PRON
ftr-424	493	2	d.	d.	PROPN
ftr-424	493	3	86	86	NUM
ftr-424	493	4	.	.	PUNCT
ftr-424	494	1	i	i	PRON
ftr-424	494	2	d.	d.	PROPN
ftr-424	494	3	at	at	ADP
ftr-424	494	4	1540	1540	NUM
ftr-424	494	5	.	.	PUNCT
ftr-424	495	1	87	87	NUM
ftr-424	495	2	.	.	PUNCT
ftr-424	496	1	gale	gale	PROPN
ftr-424	496	2	&	&	CCONJ
ftr-424	496	3	orszag	orszag	PROPN
ftr-424	496	4	,	,	PUNCT
ftr-424	496	5	supra	supra	PROPN
ftr-424	496	6	note	note	PROPN
ftr-424	496	7	55	55	NUM
ftr-424	496	8	,	,	PUNCT
ftr-424	496	9	at	at	ADP
ftr-424	496	10	1278	1278	NUM
ftr-424	496	11	.	.	PUNCT
ftr-424	497	1	this	this	DET
ftr-424	497	2	average	average	ADJ
ftr-424	497	3	annual	annual	ADJ
ftr-424	497	4	tax	tax	NOUN
ftr-424	497	5	cut	cut	NOUN
ftr-424	497	6	figure	figure	NOUN
ftr-424	497	7	does	do	AUX
ftr-424	497	8	not	not	PART
ftr-424	497	9	include	include	VERB
ftr-424	497	10	the	the	DET
ftr-424	497	11	estate	estate	NOUN
ftr-424	497	12	tax	tax	NOUN
ftr-424	497	13	nor	nor	CCONJ
ftr-424	497	14	,	,	PUNCT
ftr-424	497	15	in	in	ADP
ftr-424	497	16	comparing	compare	VERB
ftr-424	497	17	the	the	DET
ftr-424	497	18	impact	impact	NOUN
ftr-424	497	19	on	on	ADP
ftr-424	497	20	low	low	ADJ
ftr-424	497	21	-	-	PUNCT
ftr-424	497	22	income	income	NOUN
ftr-424	497	23	households	household	NOUN
ftr-424	497	24	,	,	PUNCT
ftr-424	497	25	the	the	DET
ftr-424	497	26	effects	effect	NOUN
ftr-424	497	27	of	of	ADP
ftr-424	497	28	spending	spending	NOUN
ftr-424	497	29	cuts	cut	NOUN
ftr-424	497	30	that	that	PRON
ftr-424	497	31	may	may	AUX
ftr-424	497	32	be	be	AUX
ftr-424	497	33	used	use	VERB
ftr-424	497	34	to	to	PART
ftr-424	497	35	pay	pay	VERB
ftr-424	497	36	for	for	ADP
ftr-424	497	37	the	the	DET
ftr-424	497	38	tax	tax	NOUN
ftr-424	497	39	cuts	cut	NOUN
ftr-424	497	40	and	and	CCONJ
ftr-424	497	41	which	which	PRON
ftr-424	497	42	"	"	PUNCT
ftr-424	497	43	are	be	AUX
ftr-424	497	44	likely	likely	ADJ
ftr-424	497	45	to	to	PART
ftr-424	497	46	hit	hit	VERB
ftr-424	497	47	lower	low	ADJ
ftr-424	497	48	-	-	PUNCT
ftr-424	497	49	income	income	NOUN
ftr-424	497	50	families	family	NOUN
ftr-424	497	51	much	much	ADV
ftr-424	497	52	harder	hard	ADV
ftr-424	497	53	than	than	ADP
ftr-424	497	54	higher	high	ADJ
ftr-424	497	55	-	-	PUNCT
ftr-424	497	56	income	income	NOUN
ftr-424	497	57	households	household	NOUN
ftr-424	497	58	.	.	PUNCT
ftr-424	497	59	"	"	PUNCT
ftr-424	498	1	i	i	PRON
ftr-424	498	2	d.	d.	PROPN
ftr-424	498	3	at	at	ADP
ftr-424	498	4	1286	1286	NUM
ftr-424	498	5	.	.	PUNCT
ftr-424	499	1	88	88	NUM
ftr-424	499	2	.	.	PUNCT
ftr-424	500	1	gale	gale	PROPN
ftr-424	500	2	&	&	CCONJ
ftr-424	500	3	orszag	orszag	PROPN
ftr-424	500	4	,	,	PUNCT
ftr-424	500	5	supra	supra	PROPN
ftr-424	500	6	note	note	PROPN
ftr-424	500	7	58	58	NUM
ftr-424	500	8	,	,	PUNCT
ftr-424	500	9	at	at	ADP
ftr-424	500	10	1561	1561	NUM
ftr-424	500	11	tbl	tbl	NOUN
ftr-424	500	12	.	.	PUNCT
ftr-424	501	1	2	2	X
ftr-424	501	2	.	.	X
ftr-424	501	3	financing	financing	NOUN
ftr-424	501	4	is	be	AUX
ftr-424	501	5	set	set	VERB
ftr-424	501	6	at	at	ADP
ftr-424	501	7	a	a	DET
ftr-424	501	8	level	level	NOUN
ftr-424	501	9	that	that	PRON
ftr-424	501	10	would	would	AUX
ftr-424	501	11	offset	offset	VERB
ftr-424	501	12	the	the	DET
ftr-424	501	13	annual	annual	ADJ
ftr-424	501	14	revenue	revenue	NOUN
ftr-424	501	15	loss	loss	NOUN
ftr-424	501	16	due	due	ADP
ftr-424	501	17	to	to	ADP
ftr-424	501	18	the	the	DET
ftr-424	501	19	tax	tax	NOUN
ftr-424	501	20	cuts	cut	NOUN
ftr-424	501	21	.	.	PUNCT
ftr-424	502	1	i	i	PRON
ftr-424	502	2	d.	d.	PROPN
ftr-424	502	3	at	at	ADP
ftr-424	502	4	1562	1562	NUM
ftr-424	502	5	.	.	PUNCT
ftr-424	503	1	89	89	NUM
ftr-424	503	2	.	.	PUNCT
ftr-424	504	1	i	i	PRON
ftr-424	504	2	d.	d.	PROPN
ftr-424	505	1	[	[	X
ftr-424	505	2	vol	vol	NOUN
ftr-424	505	3	.	.	PUNCT
ftr-424	505	4	6:9	6:9	NUM
ftr-424	506	1	congress	congress	PROPN
ftr-424	506	2	fiddles	fiddle	VERB
ftr-424	506	3	while	while	SCONJ
ftr-424	506	4	middle	middle	PROPN
ftr-424	506	5	america	america	PROPN
ftr-424	506	6	burns	burn	VERB
ftr-424	506	7	financing	financing	NOUN
ftr-424	506	8	"	"	PUNCT
ftr-424	506	9	)	)	PUNCT
ftr-424	506	10	,	,	PUNCT
ftr-424	506	11	a	a	DET
ftr-424	506	12	majority	majority	NOUN
ftr-424	506	13	of	of	ADP
ftr-424	506	14	households	household	NOUN
ftr-424	506	15	in	in	ADP
ftr-424	506	16	every	every	DET
ftr-424	506	17	quintile	quintile	NOUN
ftr-424	506	18	,	,	PUNCT
ftr-424	506	19	but	but	CCONJ
ftr-424	506	20	only	only	ADV
ftr-424	506	21	39	39	NUM
ftr-424	506	22	%	%	NOUN
ftr-424	506	23	in	in	ADP
ftr-424	506	24	the	the	DET
ftr-424	506	25	top	top	ADJ
ftr-424	506	26	1	1	NUM
ftr-424	506	27	%	%	NOUN
ftr-424	506	28	,	,	PUNCT
ftr-424	506	29	would	would	AUX
ftr-424	506	30	be	be	AUX
ftr-424	506	31	worse	bad	ADJ
ftr-424	506	32	off	off	ADP
ftr-424	506	33	:	:	PUNCT
ftr-424	506	34	the	the	DET
ftr-424	506	35	average	average	ADJ
ftr-424	506	36	net	net	ADJ
ftr-424	506	37	tax	tax	NOUN
ftr-424	506	38	cut	cut	NOUN
ftr-424	506	39	for	for	ADP
ftr-424	506	40	the	the	DET
ftr-424	506	41	top	top	ADJ
ftr-424	506	42	1	1	NUM
ftr-424	506	43	%	%	NOUN
ftr-424	506	44	would	would	AUX
ftr-424	506	45	be	be	AUX
ftr-424	506	46	$	$	SYM
ftr-424	506	47	22,335.9	22,335.9	NOUN
ftr-424	506	48	'	'	PUNCT
ftr-424	506	49	these	these	DET
ftr-424	506	50	statistics	statistic	NOUN
ftr-424	506	51	demonstrate	demonstrate	VERB
ftr-424	506	52	a	a	DET
ftr-424	506	53	decline	decline	NOUN
ftr-424	506	54	in	in	ADP
ftr-424	506	55	the	the	DET
ftr-424	506	56	fair	fair	ADJ
ftr-424	506	57	allocation	allocation	NOUN
ftr-424	506	58	of	of	ADP
ftr-424	506	59	the	the	DET
ftr-424	506	60	tax	tax	NOUN
ftr-424	506	61	burden	burden	NOUN
ftr-424	506	62	that	that	PRON
ftr-424	506	63	threatens	threaten	VERB
ftr-424	506	64	to	to	PART
ftr-424	506	65	undermine	undermine	VERB
ftr-424	506	66	the	the	DET
ftr-424	506	67	ability	ability	NOUN
ftr-424	506	68	of	of	ADP
ftr-424	506	69	the	the	DET
ftr-424	506	70	tax	tax	NOUN
ftr-424	506	71	system	system	NOUN
ftr-424	506	72	to	to	PART
ftr-424	506	73	serve	serve	VERB
ftr-424	506	74	justice	justice	NOUN
ftr-424	506	75	and	and	CCONJ
ftr-424	506	76	thus	thus	ADV
ftr-424	506	77	merits	merit	VERB
ftr-424	506	78	attention	attention	NOUN
ftr-424	506	79	in	in	ADP
ftr-424	506	80	any	any	DET
ftr-424	506	81	reform	reform	NOUN
ftr-424	506	82	that	that	PRON
ftr-424	506	83	is	be	AUX
ftr-424	506	84	undertaken	undertake	VERB
ftr-424	506	85	of	of	ADP
ftr-424	506	86	the	the	DET
ftr-424	506	87	amt	amt	PROPN
ftr-424	506	88	or	or	CCONJ
ftr-424	506	89	the	the	DET
ftr-424	506	90	regular	regular	ADJ
ftr-424	506	91	tax	tax	NOUN
ftr-424	506	92	.	.	PUNCT
ftr-424	507	1	one	one	NUM
ftr-424	507	2	thing	thing	NOUN
ftr-424	507	3	is	be	AUX
ftr-424	507	4	clear	clear	ADJ
ftr-424	507	5	:	:	PUNCT
ftr-424	507	6	the	the	DET
ftr-424	507	7	superrich	superrich	NOUN
ftr-424	507	8	have	have	VERB
ftr-424	507	9	very	very	ADV
ftr-424	507	10	high	high	ADJ
ftr-424	507	11	savings	saving	NOUN
ftr-424	507	12	rates	rate	NOUN
ftr-424	507	13	,	,	PUNCT
ftr-424	507	14	while	while	SCONJ
ftr-424	507	15	ordinary	ordinary	ADJ
ftr-424	507	16	wage	wage	NOUN
ftr-424	507	17	earners	earner	NOUN
ftr-424	507	18	whose	whose	DET
ftr-424	507	19	incomes	income	NOUN
ftr-424	507	20	are	be	AUX
ftr-424	507	21	fully	fully	ADV
ftr-424	507	22	subject	subject	ADJ
ftr-424	507	23	to	to	ADP
ftr-424	507	24	payroll	payroll	NOUN
ftr-424	507	25	taxes	taxis	NOUN
ftr-424	507	26	necessarily	necessarily	ADV
ftr-424	507	27	spend	spend	VERB
ftr-424	507	28	most	most	ADV
ftr-424	507	29	or	or	CCONJ
ftr-424	507	30	all	all	PRON
ftr-424	507	31	of	of	ADP
ftr-424	507	32	their	their	PRON
ftr-424	507	33	after	after	ADP
ftr-424	507	34	-	-	PUNCT
ftr-424	507	35	tax	tax	NOUN
ftr-424	507	36	income	income	NOUN
ftr-424	507	37	.	.	PUNCT
ftr-424	508	1	9	9	NUM
ftr-424	508	2	'	'	PUNCT
ftr-424	508	3	since	since	SCONJ
ftr-424	508	4	the	the	DET
ftr-424	508	5	wealthy	wealthy	ADJ
ftr-424	508	6	are	be	AUX
ftr-424	508	7	simply	simply	ADV
ftr-424	508	8	unable	unable	ADJ
ftr-424	508	9	to	to	PART
ftr-424	508	10	consume	consume	VERB
ftr-424	508	11	a	a	DET
ftr-424	508	12	significant	significant	ADJ
ftr-424	508	13	portion	portion	NOUN
ftr-424	508	14	of	of	ADP
ftr-424	508	15	their	their	PRON
ftr-424	508	16	wealth	wealth	NOUN
ftr-424	508	17	,	,	PUNCT
ftr-424	508	18	they	they	PRON
ftr-424	508	19	benefit	benefit	VERB
ftr-424	508	20	the	the	DET
ftr-424	508	21	most	most	ADJ
ftr-424	508	22	from	from	ADP
ftr-424	508	23	the	the	DET
ftr-424	508	24	potential	potential	ADJ
ftr-424	508	25	elimination	elimination	NOUN
ftr-424	508	26	of	of	ADP
ftr-424	508	27	the	the	DET
ftr-424	508	28	estate	estate	NOUN
ftr-424	508	29	tax	tax	NOUN
ftr-424	508	30	and	and	CCONJ
ftr-424	508	31	the	the	DET
ftr-424	508	32	move	move	NOUN
ftr-424	508	33	towards	towards	ADP
ftr-424	508	34	a	a	DET
ftr-424	508	35	consumption	consumption	NOUN
ftr-424	508	36	tax	tax	NOUN
ftr-424	508	37	base.92	base.92	NOUN
ftr-424	508	38	put	put	VERB
ftr-424	508	39	together	together	ADV
ftr-424	508	40	with	with	ADP
ftr-424	508	41	the	the	DET
ftr-424	508	42	recent	recent	ADJ
ftr-424	508	43	rate	rate	NOUN
ftr-424	508	44	cuts	cut	NOUN
ftr-424	508	45	,	,	PUNCT
ftr-424	508	46	these	these	DET
ftr-424	508	47	evolving	evolve	VERB
ftr-424	508	48	changes	change	NOUN
ftr-424	508	49	in	in	ADP
ftr-424	508	50	the	the	DET
ftr-424	508	51	tax	tax	NOUN
ftr-424	508	52	system	system	NOUN
ftr-424	508	53	have	have	VERB
ftr-424	508	54	a	a	DET
ftr-424	508	55	profound	profound	ADJ
ftr-424	508	56	potential	potential	NOUN
ftr-424	508	57	to	to	PART
ftr-424	508	58	increase	increase	VERB
ftr-424	508	59	disparities	disparity	NOUN
ftr-424	508	60	of	of	ADP
ftr-424	508	61	resources	resource	NOUN
ftr-424	508	62	among	among	ADP
ftr-424	508	63	american	american	ADJ
ftr-424	508	64	citizens	citizen	NOUN
ftr-424	508	65	,	,	PUNCT
ftr-424	508	66	for	for	ADP
ftr-424	508	67	this	this	DET
ftr-424	508	68	and	and	CCONJ
ftr-424	508	69	future	future	ADJ
ftr-424	508	70	generations	generation	NOUN
ftr-424	508	71	,	,	PUNCT
ftr-424	508	72	with	with	ADP
ftr-424	508	73	particularly	particularly	ADV
ftr-424	508	74	harmful	harmful	ADJ
ftr-424	508	75	inequalities	inequality	NOUN
ftr-424	508	76	between	between	ADP
ftr-424	508	77	the	the	DET
ftr-424	508	78	richest	rich	ADJ
ftr-424	508	79	and	and	CCONJ
ftr-424	508	80	poorest	poor	ADJ
ftr-424	508	81	americans	americans	PROPN
ftr-424	508	82	that	that	PRON
ftr-424	508	83	have	have	VERB
ftr-424	508	84	far	far	ADV
ftr-424	508	85	-	-	PUNCT
ftr-424	508	86	reaching	reach	VERB
ftr-424	508	87	implications	implication	NOUN
ftr-424	508	88	for	for	ADP
ftr-424	508	89	democracy.93	democracy.93	NOUN
ftr-424	508	90	90	90	NUM
ftr-424	508	91	.	.	PUNCT
ftr-424	509	1	i	i	PRON
ftr-424	509	2	d.	d.	PROPN
ftr-424	509	3	at	at	ADP
ftr-424	509	4	1562	1562	NUM
ftr-424	509	5	tbl	tbl	NOUN
ftr-424	509	6	.	.	PUNCT
ftr-424	510	1	3	3	NUM
ftr-424	510	2	.	.	NOUN
ftr-424	510	3	91	91	NUM
ftr-424	510	4	.	.	PUNCT
ftr-424	511	1	even	even	ADV
ftr-424	511	2	ardent	ardent	ADJ
ftr-424	511	3	consumption	consumption	NOUN
ftr-424	511	4	tax	tax	NOUN
ftr-424	511	5	advocates	advocate	NOUN
ftr-424	511	6	admit	admit	VERB
ftr-424	511	7	this	this	DET
ftr-424	511	8	fact	fact	NOUN
ftr-424	511	9	readily	readily	ADV
ftr-424	511	10	.	.	PUNCT
ftr-424	512	1	see	see	VERB
ftr-424	512	2	,	,	PUNCT
ftr-424	512	3	e.g.	e.g.	ADV
ftr-424	512	4	,	,	PUNCT
ftr-424	512	5	andrews	andrews	PROPN
ftr-424	512	6	,	,	PUNCT
ftr-424	512	7	supra	supra	PROPN
ftr-424	512	8	note	note	PROPN
ftr-424	512	9	43	43	NUM
ftr-424	512	10	,	,	PUNCT
ftr-424	512	11	at	at	ADP
ftr-424	512	12	1151	1151	NUM
ftr-424	512	13	(	(	PUNCT
ftr-424	512	14	indicating	indicate	VERB
ftr-424	512	15	that	that	SCONJ
ftr-424	512	16	since	since	SCONJ
ftr-424	512	17	"	"	PUNCT
ftr-424	512	18	[	[	X
ftr-424	512	19	m]ost	m]ost	NOUN
ftr-424	512	20	people	people	NOUN
ftr-424	512	21	spend	spend	VERB
ftr-424	512	22	most	most	ADJ
ftr-424	512	23	of	of	ADP
ftr-424	512	24	their	their	PRON
ftr-424	512	25	ordinary	ordinary	ADJ
ftr-424	512	26	income	income	NOUN
ftr-424	512	27	for	for	ADP
ftr-424	512	28	current	current	ADJ
ftr-424	512	29	consumption	consumption	NOUN
ftr-424	512	30	,	,	PUNCT
ftr-424	512	31	"	"	PUNCT
ftr-424	512	32	"	"	PUNCT
ftr-424	512	33	to	to	PART
ftr-424	512	34	that	that	DET
ftr-424	512	35	extent	extent	NOUN
ftr-424	512	36	a	a	DET
ftr-424	512	37	consumption	consumption	NOUN
ftr-424	512	38	-	-	PUNCT
ftr-424	512	39	type	type	NOUN
ftr-424	512	40	personal	personal	ADJ
ftr-424	512	41	income	income	NOUN
ftr-424	512	42	tax	tax	NOUN
ftr-424	512	43	would	would	AUX
ftr-424	512	44	be	be	AUX
ftr-424	512	45	no	no	ADV
ftr-424	512	46	different	different	ADJ
ftr-424	512	47	from	from	ADP
ftr-424	512	48	the	the	DET
ftr-424	512	49	existing	exist	VERB
ftr-424	512	50	tax	tax	NOUN
ftr-424	512	51	"	"	PUNCT
ftr-424	512	52	)	)	PUNCT
ftr-424	512	53	.	.	PUNCT
ftr-424	513	1	92	92	NUM
ftr-424	513	2	.	.	PUNCT
ftr-424	514	1	see	see	VERB
ftr-424	514	2	burman	burman	NOUN
ftr-424	514	3	&	&	CCONJ
ftr-424	514	4	kravitz	kravitz	PROPN
ftr-424	514	5	,	,	PUNCT
ftr-424	514	6	supra	supra	PROPN
ftr-424	514	7	note	note	PROPN
ftr-424	514	8	59	59	NUM
ftr-424	514	9	,	,	PUNCT
ftr-424	514	10	at	at	ADP
ftr-424	514	11	875	875	NUM
ftr-424	514	12	(	(	PUNCT
ftr-424	514	13	noting	note	VERB
ftr-424	514	14	that	that	SCONJ
ftr-424	514	15	,	,	PUNCT
ftr-424	514	16	because	because	SCONJ
ftr-424	514	17	lowincome	lowincome	NOUN
ftr-424	514	18	families	family	NOUN
ftr-424	514	19	exhaust	exhaust	VERB
ftr-424	514	20	"	"	PUNCT
ftr-424	514	21	virtually	virtually	ADV
ftr-424	514	22	all	all	PRON
ftr-424	514	23	"	"	PUNCT
ftr-424	514	24	their	their	PRON
ftr-424	514	25	incomes	income	NOUN
ftr-424	514	26	while	while	SCONJ
ftr-424	514	27	high	high	ADJ
ftr-424	514	28	-	-	PUNCT
ftr-424	514	29	income	income	NOUN
ftr-424	514	30	(	(	PUNCT
ftr-424	514	31	over	over	ADP
ftr-424	514	32	$	$	SYM
ftr-424	514	33	200,000	200,000	NUM
ftr-424	514	34	)	)	PUNCT
ftr-424	514	35	families	family	NOUN
ftr-424	514	36	"	"	PUNCT
ftr-424	514	37	spend	spend	VERB
ftr-424	514	38	less	less	ADJ
ftr-424	514	39	than	than	ADP
ftr-424	514	40	40	40	NUM
ftr-424	514	41	percent	percent	NOUN
ftr-424	514	42	,	,	PUNCT
ftr-424	514	43	"	"	PUNCT
ftr-424	514	44	consumption	consumption	NOUN
ftr-424	514	45	taxes	taxis	NOUN
ftr-424	514	46	would	would	AUX
ftr-424	514	47	have	have	VERB
ftr-424	514	48	to	to	PART
ftr-424	514	49	have	have	VERB
ftr-424	514	50	very	very	ADV
ftr-424	514	51	high	high	ADJ
ftr-424	514	52	rates	rate	NOUN
ftr-424	514	53	on	on	ADP
ftr-424	514	54	higher	high	ADJ
ftr-424	514	55	-	-	PUNCT
ftr-424	514	56	income	income	NOUN
ftr-424	514	57	families	family	NOUN
ftr-424	514	58	to	to	PART
ftr-424	514	59	avoid	avoid	VERB
ftr-424	514	60	shifting	shift	VERB
ftr-424	514	61	the	the	DET
ftr-424	514	62	tax	tax	NOUN
ftr-424	514	63	burden	burden	NOUN
ftr-424	514	64	onto	onto	ADP
ftr-424	514	65	lower	low	ADJ
ftr-424	514	66	-	-	PUNCT
ftr-424	514	67	income	income	NOUN
ftr-424	514	68	households	household	NOUN
ftr-424	514	69	)	)	PUNCT
ftr-424	514	70	.	.	PUNCT
ftr-424	515	1	93	93	NUM
ftr-424	515	2	.	.	PUNCT
ftr-424	516	1	various	various	ADJ
ftr-424	516	2	commentators	commentator	NOUN
ftr-424	516	3	have	have	AUX
ftr-424	516	4	discussed	discuss	VERB
ftr-424	516	5	the	the	DET
ftr-424	516	6	disadvantages	disadvantage	NOUN
ftr-424	516	7	of	of	ADP
ftr-424	516	8	concentrated	concentrated	ADJ
ftr-424	516	9	accumulations	accumulation	NOUN
ftr-424	516	10	of	of	ADP
ftr-424	516	11	wealth	wealth	NOUN
ftr-424	516	12	,	,	PUNCT
ftr-424	516	13	both	both	PRON
ftr-424	516	14	to	to	ADP
ftr-424	516	15	economic	economic	ADJ
ftr-424	516	16	growth	growth	NOUN
ftr-424	516	17	and	and	CCONJ
ftr-424	516	18	to	to	ADP
ftr-424	516	19	our	our	PRON
ftr-424	516	20	unique	unique	ADJ
ftr-424	516	21	american	american	ADJ
ftr-424	516	22	democracy	democracy	NOUN
ftr-424	516	23	.	.	PUNCT
ftr-424	517	1	see	see	VERB
ftr-424	517	2	,	,	PUNCT
ftr-424	517	3	e.g.	e.g.	ADV
ftr-424	517	4	,	,	PUNCT
ftr-424	517	5	kevin	kevin	PROPN
ftr-424	517	6	phillips	phillips	PROPN
ftr-424	517	7	,	,	PUNCT
ftr-424	517	8	wealth	wealth	NOUN
ftr-424	517	9	and	and	CCONJ
ftr-424	517	10	democracy	democracy	NOUN
ftr-424	517	11	:	:	PUNCT
ftr-424	517	12	a	a	DET
ftr-424	517	13	political	political	ADJ
ftr-424	517	14	history	history	NOUN
ftr-424	517	15	of	of	ADP
ftr-424	517	16	the	the	DET
ftr-424	517	17	american	american	ADJ
ftr-424	517	18	rich	rich	ADJ
ftr-424	517	19	(	(	PUNCT
ftr-424	517	20	broadway	broadway	PROPN
ftr-424	517	21	books	book	NOUN
ftr-424	517	22	2002	2002	NUM
ftr-424	517	23	)	)	PUNCT
ftr-424	517	24	(	(	PUNCT
ftr-424	517	25	summarizing	summarize	VERB
ftr-424	517	26	the	the	DET
ftr-424	517	27	history	history	NOUN
ftr-424	517	28	of	of	ADP
ftr-424	517	29	wealth	wealth	NOUN
ftr-424	517	30	accumulation	accumulation	NOUN
ftr-424	517	31	and	and	CCONJ
ftr-424	517	32	the	the	DET
ftr-424	517	33	influence	influence	NOUN
ftr-424	517	34	over	over	ADP
ftr-424	517	35	the	the	DET
ftr-424	517	36	political	political	ADJ
ftr-424	517	37	system	system	NOUN
ftr-424	517	38	attributable	attributable	ADJ
ftr-424	517	39	to	to	ADP
ftr-424	517	40	the	the	DET
ftr-424	517	41	power	power	NOUN
ftr-424	517	42	and	and	CCONJ
ftr-424	517	43	status	status	NOUN
ftr-424	517	44	that	that	PRON
ftr-424	517	45	accompany	accompany	VERB
ftr-424	517	46	great	great	ADJ
ftr-424	517	47	wealth	wealth	NOUN
ftr-424	517	48	)	)	PUNCT
ftr-424	517	49	;	;	PUNCT
ftr-424	517	50	jeff	jeff	PROPN
ftr-424	517	51	madrick	madrick	PROPN
ftr-424	517	52	,	,	PUNCT
ftr-424	517	53	the	the	DET
ftr-424	517	54	power	power	NOUN
ftr-424	517	55	of	of	ADP
ftr-424	517	56	the	the	DET
ftr-424	517	57	super	super	ADJ
ftr-424	517	58	-	-	ADJ
ftr-424	517	59	rich	rich	ADJ
ftr-424	517	60	,	,	PUNCT
ftr-424	517	61	n.y	n.y	PROPN
ftr-424	517	62	.	.	PROPN
ftr-424	517	63	review	review	NOUN
ftr-424	517	64	of	of	ADP
ftr-424	517	65	books	book	NOUN
ftr-424	517	66	25	25	NUM
ftr-424	517	67	,	,	PUNCT
ftr-424	517	68	july	july	PROPN
ftr-424	517	69	18	18	NUM
ftr-424	517	70	,	,	PUNCT
ftr-424	517	71	2002	2002	NUM
ftr-424	517	72	(	(	PUNCT
ftr-424	517	73	reviewing	review	VERB
ftr-424	517	74	phillips	phillip	NOUN
ftr-424	517	75	'	'	PART
ftr-424	517	76	book	book	NOUN
ftr-424	517	77	)	)	PUNCT
ftr-424	517	78	.	.	PUNCT
ftr-424	518	1	as	as	ADP
ftr-424	518	2	madrick	madrick	ADJ
ftr-424	518	3	notes	note	NOUN
ftr-424	518	4	in	in	ADP
ftr-424	518	5	his	his	PRON
ftr-424	518	6	essay	essay	NOUN
ftr-424	518	7	,	,	PUNCT
ftr-424	518	8	the	the	DET
ftr-424	518	9	1980s	1980s	NUM
ftr-424	518	10	saw	see	VERB
ftr-424	518	11	a	a	DET
ftr-424	518	12	rapid	rapid	ADJ
ftr-424	518	13	increase	increase	NOUN
ftr-424	518	14	in	in	ADP
ftr-424	518	15	wealth	wealth	NOUN
ftr-424	518	16	disparity	disparity	NOUN
ftr-424	518	17	,	,	PUNCT
ftr-424	518	18	when	when	SCONJ
ftr-424	518	19	deregulation	deregulation	NOUN
ftr-424	518	20	and	and	CCONJ
ftr-424	518	21	rising	rise	VERB
ftr-424	518	22	stock	stock	NOUN
ftr-424	518	23	markets	market	NOUN
ftr-424	518	24	,	,	PUNCT
ftr-424	518	25	combined	combine	VERB
ftr-424	518	26	with	with	ADP
ftr-424	518	27	reagan	reagan	PROPN
ftr-424	518	28	's	's	PART
ftr-424	518	29	tax	tax	NOUN
ftr-424	518	30	cut	cut	NOUN
ftr-424	518	31	for	for	ADP
ftr-424	518	32	high	high	ADJ
ftr-424	518	33	-	-	PUNCT
ftr-424	518	34	income	income	NOUN
ftr-424	518	35	americans	americans	PROPN
ftr-424	518	36	,	,	PUNCT
ftr-424	518	37	allowed	allow	VERB
ftr-424	518	38	the	the	DET
ftr-424	518	39	gap	gap	NOUN
ftr-424	518	40	between	between	ADP
ftr-424	518	41	rich	rich	ADJ
ftr-424	518	42	and	and	CCONJ
ftr-424	518	43	poor	poor	ADJ
ftr-424	518	44	to	to	PART
ftr-424	518	45	grow	grow	VERB
ftr-424	518	46	to	to	ADP
ftr-424	518	47	"	"	PUNCT
ftr-424	518	48	widths	width	NOUN
ftr-424	518	49	unseen	unseen	ADJ
ftr-424	518	50	since	since	SCONJ
ftr-424	518	51	the	the	DET
ftr-424	518	52	1920s	1920	NOUN
ftr-424	518	53	and	and	CCONJ
ftr-424	518	54	1930s	1930	NOUN
ftr-424	518	55	.	.	PUNCT
ftr-424	518	56	"	"	PUNCT
ftr-424	519	1	i	i	PRON
ftr-424	519	2	d.	d.	PROPN
ftr-424	519	3	see	see	VERB
ftr-424	519	4	also	also	ADV
ftr-424	519	5	robert	robert	PROPN
ftr-424	519	6	s.	s.	PROPN
ftr-424	519	7	mcintyre	mcintyre	PROPN
ftr-424	519	8	,	,	PUNCT
ftr-424	519	9	just	just	ADV
ftr-424	519	10	taxes	taxis	NOUN
ftr-424	519	11	,	,	PUNCT
ftr-424	519	12	&	&	CCONJ
ftr-424	519	13	other	other	ADJ
ftr-424	519	14	options	option	NOUN
ftr-424	519	15	,	,	PUNCT
ftr-424	519	16	in	in	ADP
ftr-424	519	17	less	less	ADV
ftr-424	519	18	taxing	tax	VERB
ftr-424	519	19	alternatives	alternative	NOUN
ftr-424	519	20	(	(	PUNCT
ftr-424	519	21	citizens	citizen	NOUN
ftr-424	519	22	for	for	ADP
ftr-424	519	23	tax	tax	NOUN
ftr-424	519	24	justice	justice	NOUN
ftr-424	519	25	,	,	PUNCT
ftr-424	519	26	mar	mar	PROPN
ftr-424	519	27	.	.	PROPN
ftr-424	519	28	1984	1984	NUM
ftr-424	519	29	)	)	PUNCT
ftr-424	519	30	(	(	PUNCT
ftr-424	519	31	noting	note	VERB
ftr-424	519	32	that	that	SCONJ
ftr-424	519	33	various	various	ADJ
ftr-424	519	34	economists	economist	NOUN
ftr-424	519	35	have	have	AUX
ftr-424	519	36	concluded	conclude	VERB
ftr-424	519	37	that	that	SCONJ
ftr-424	519	38	economic	economic	ADJ
ftr-424	519	39	success	success	NOUN
ftr-424	519	40	tends	tend	VERB
ftr-424	519	41	to	to	PART
ftr-424	519	42	occur	occur	VERB
ftr-424	519	43	in	in	ADP
ftr-424	519	44	countries	country	NOUN
ftr-424	519	45	with	with	ADP
ftr-424	519	46	relative	relative	ADJ
ftr-424	519	47	equality	equality	NOUN
ftr-424	519	48	of	of	ADP
ftr-424	519	49	income	income	NOUN
ftr-424	519	50	and	and	CCONJ
ftr-424	519	51	wealth	wealth	NOUN
ftr-424	519	52	,	,	PUNCT
ftr-424	519	53	whereas	whereas	SCONJ
ftr-424	519	54	countries	country	NOUN
ftr-424	519	55	with	with	ADP
ftr-424	519	56	concentrated	concentrated	ADJ
ftr-424	519	57	wealth	wealth	NOUN
ftr-424	519	58	are	be	AUX
ftr-424	519	59	less	less	ADV
ftr-424	519	60	likely	likely	ADJ
ftr-424	519	61	to	to	PART
ftr-424	519	62	have	have	VERB
ftr-424	519	63	successful	successful	ADJ
ftr-424	519	64	economies	economy	NOUN
ftr-424	519	65	)	)	PUNCT
ftr-424	519	66	.	.	PUNCT
ftr-424	520	1	2004	2004	NUM
ftr-424	520	2	]	]	PUNCT
ftr-424	520	3	florida	florida	PROPN
ftr-424	520	4	tax	tax	PROPN
ftr-424	520	5	review	review	PROPN
ftr-424	520	6	b.	b.	PROPN
ftr-424	520	7	federal	federal	PROPN
ftr-424	520	8	debt	debt	NOUN
ftr-424	520	9	and	and	CCONJ
ftr-424	520	10	deficit	deficit	NOUN
ftr-424	520	11	growth	growth	NOUN
ftr-424	520	12	the	the	DET
ftr-424	520	13	deficit	deficit	NOUN
ftr-424	520	14	story	story	NOUN
ftr-424	520	15	is	be	AUX
ftr-424	520	16	a	a	DET
ftr-424	520	17	fairly	fairly	ADV
ftr-424	520	18	simple	simple	ADJ
ftr-424	520	19	one	one	NUM
ftr-424	520	20	to	to	ADP
ftr-424	520	21	recite	recite	PROPN
ftr-424	520	22	.	.	PUNCT
ftr-424	521	1	the	the	DET
ftr-424	521	2	bush	bush	PROPN
ftr-424	521	3	administration	administration	NOUN
ftr-424	521	4	's	's	PART
ftr-424	521	5	budget	budget	NOUN
ftr-424	521	6	for	for	ADP
ftr-424	521	7	fy	fy	PROPN
ftr-424	521	8	2002	2002	NUM
ftr-424	521	9	touted	tout	VERB
ftr-424	521	10	a	a	DET
ftr-424	521	11	projected	project	VERB
ftr-424	521	12	10	10	NUM
ftr-424	521	13	-	-	PUNCT
ftr-424	521	14	year	year	NOUN
ftr-424	521	15	budget	budget	NOUN
ftr-424	521	16	surplus	surplus	NOUN
ftr-424	521	17	of	of	ADP
ftr-424	521	18	$	$	SYM
ftr-424	521	19	5.6	5.6	NUM
ftr-424	521	20	trillion	trillion	NUM
ftr-424	521	21	,	,	PUNCT
ftr-424	521	22	a	a	DET
ftr-424	521	23	result	result	NOUN
ftr-424	521	24	of	of	ADP
ftr-424	521	25	a	a	DET
ftr-424	521	26	"	"	PUNCT
ftr-424	521	27	gusher	gusher	NOUN
ftr-424	521	28	of	of	ADP
ftr-424	521	29	unexpected	unexpected	ADJ
ftr-424	521	30	revenue	revenue	NOUN
ftr-424	521	31	"	"	PUNCT
ftr-424	521	32	from	from	ADP
ftr-424	521	33	1996	1996	NUM
ftr-424	521	34	-	-	SYM
ftr-424	521	35	2000,94	2000,94	NUM
ftr-424	521	36	as	as	ADP
ftr-424	521	37	the	the	DET
ftr-424	521	38	rationale	rationale	NOUN
ftr-424	521	39	for	for	ADP
ftr-424	521	40	tax	tax	NOUN
ftr-424	521	41	relief	relief	NOUN
ftr-424	521	42	that	that	PRON
ftr-424	521	43	would	would	AUX
ftr-424	521	44	"	"	PUNCT
ftr-424	521	45	[	[	X
ftr-424	521	46	l]et	l]et	NOUN
ftr-424	521	47	[	[	X
ftr-424	521	48	]	]	X
ftr-424	521	49	taxpayers	taxpayer	NOUN
ftr-424	521	50	keep	keep	VERB
ftr-424	521	51	roughly	roughly	ADV
ftr-424	521	52	one	one	NUM
ftr-424	521	53	-	-	PUNCT
ftr-424	521	54	fourth	fourth	NOUN
ftr-424	521	55	of	of	ADP
ftr-424	521	56	the	the	DET
ftr-424	521	57	surplus	surplus	NOUN
ftr-424	521	58	they	they	PRON
ftr-424	521	59	produced	produce	VERB
ftr-424	521	60	(	(	PUNCT
ftr-424	521	61	$	$	SYM
ftr-424	521	62	1.6	1.6	NUM
ftr-424	521	63	trillion	trillion	NUM
ftr-424	521	64	over	over	ADP
ftr-424	521	65	10	10	NUM
ftr-424	521	66	years	year	NOUN
ftr-424	521	67	)	)	PUNCT
ftr-424	521	68	"	"	PUNCT
ftr-424	521	69	while	while	SCONJ
ftr-424	521	70	creating	create	VERB
ftr-424	521	71	a	a	DET
ftr-424	521	72	$	$	SYM
ftr-424	521	73	231	231	NUM
ftr-424	521	74	billion	billion	NUM
ftr-424	521	75	surplus	surplus	NOUN
ftr-424	521	76	in	in	ADP
ftr-424	521	77	2002.91	2002.91	NUM
ftr-424	521	78	indeed	indeed	ADV
ftr-424	521	79	,	,	PUNCT
ftr-424	521	80	before	before	ADP
ftr-424	521	81	the	the	DET
ftr-424	521	82	effect	effect	NOUN
ftr-424	521	83	of	of	ADP
ftr-424	521	84	the	the	DET
ftr-424	521	85	first	first	ADJ
ftr-424	521	86	round	round	NOUN
ftr-424	521	87	of	of	ADP
ftr-424	521	88	bush	bush	PROPN
ftr-424	521	89	tax	tax	NOUN
ftr-424	521	90	cuts	cut	NOUN
ftr-424	521	91	,	,	PUNCT
ftr-424	521	92	the	the	DET
ftr-424	521	93	federal	federal	ADJ
ftr-424	521	94	budget	budget	NOUN
ftr-424	521	95	for	for	ADP
ftr-424	521	96	fy	fy	PROPN
ftr-424	521	97	2001	2001	NUM
ftr-424	521	98	showed	show	VERB
ftr-424	521	99	a	a	DET
ftr-424	521	100	surplus	surplus	NOUN
ftr-424	521	101	of	of	ADP
ftr-424	521	102	approximately	approximately	ADV
ftr-424	521	103	$	$	SYM
ftr-424	521	104	128	128	NUM
ftr-424	521	105	billion	billion	NUM
ftr-424	521	106	(	(	PUNCT
ftr-424	521	107	which	which	PRON
ftr-424	521	108	includes	include	VERB
ftr-424	521	109	the	the	DET
ftr-424	521	110	social	social	ADJ
ftr-424	521	111	security	security	NOUN
ftr-424	521	112	surplus).96	surplus).96	PROPN
ftr-424	521	113	after	after	SCONJ
ftr-424	521	114	the	the	DET
ftr-424	521	115	2001	2001	NUM
ftr-424	521	116	tax	tax	NOUN
ftr-424	521	117	cuts	cut	NOUN
ftr-424	521	118	took	take	VERB
ftr-424	521	119	effect	effect	NOUN
ftr-424	521	120	,	,	PUNCT
ftr-424	521	121	there	there	PRON
ftr-424	521	122	was	be	VERB
ftr-424	521	123	a	a	DET
ftr-424	521	124	fy	fy	PROPN
ftr-424	521	125	2002	2002	NUM
ftr-424	521	126	deficit	deficit	NOUN
ftr-424	521	127	of	of	ADP
ftr-424	521	128	$	$	SYM
ftr-424	521	129	157.8	157.8	NUM
ftr-424	521	130	billion.97	billion.97	NOUN
ftr-424	521	131	in	in	ADP
ftr-424	521	132	spite	spite	NOUN
ftr-424	521	133	of	of	ADP
ftr-424	521	134	this	this	DET
ftr-424	521	135	deficit	deficit	NOUN
ftr-424	521	136	,	,	PUNCT
ftr-424	521	137	the	the	DET
ftr-424	521	138	house	house	PROPN
ftr-424	521	139	budget	budget	PROPN
ftr-424	521	140	committee	committee	PROPN
ftr-424	521	141	republicans	republicans	PROPN
ftr-424	521	142	proposed	propose	VERB
ftr-424	521	143	a	a	DET
ftr-424	521	144	budget	budget	NOUN
ftr-424	521	145	with	with	ADP
ftr-424	521	146	a	a	DET
ftr-424	521	147	further	far	ADV
ftr-424	521	148	projected	project	VERB
ftr-424	521	149	deficit	deficit	NOUN
ftr-424	521	150	for	for	ADP
ftr-424	521	151	fy	fy	PROPN
ftr-424	521	152	2003	2003	NUM
ftr-424	521	153	of	of	ADP
ftr-424	521	154	$	$	SYM
ftr-424	521	155	221	221	NUM
ftr-424	521	156	billion	billion	NUM
ftr-424	521	157	(	(	PUNCT
ftr-424	521	158	including	include	VERB
ftr-424	521	159	the	the	DET
ftr-424	521	160	estimated	estimate	VERB
ftr-424	521	161	$	$	SYM
ftr-424	521	162	38.7	38.7	NUM
ftr-424	521	163	billion	billion	NUM
ftr-424	521	164	cost	cost	NOUN
ftr-424	521	165	over	over	ADP
ftr-424	521	166	ten	ten	NUM
ftr-424	521	167	years	year	NOUN
ftr-424	521	168	of	of	ADP
ftr-424	521	169	the	the	DET
ftr-424	521	170	additional	additional	ADJ
ftr-424	521	171	tax	tax	NOUN
ftr-424	521	172	incentives	incentive	NOUN
ftr-424	521	173	passed	pass	VERB
ftr-424	521	174	in	in	ADP
ftr-424	521	175	early	early	ADJ
ftr-424	521	176	march	march	NOUN
ftr-424	521	177	2002).98	2002).98	NUM
ftr-424	521	178	by	by	ADP
ftr-424	521	179	february	february	PROPN
ftr-424	521	180	2004	2004	NUM
ftr-424	521	181	,	,	PUNCT
ftr-424	521	182	the	the	DET
ftr-424	521	183	white	white	PROPN
ftr-424	521	184	house	house	PROPN
ftr-424	521	185	office	office	PROPN
ftr-424	521	186	of	of	ADP
ftr-424	521	187	management	management	NOUN
ftr-424	521	188	and	and	CCONJ
ftr-424	521	189	budget	budget	NOUN
ftr-424	521	190	(	(	PUNCT
ftr-424	521	191	omb	omb	NOUN
ftr-424	521	192	)	)	PUNCT
ftr-424	521	193	projected	project	VERB
ftr-424	521	194	a	a	DET
ftr-424	521	195	federal	federal	ADJ
ftr-424	521	196	deficit	deficit	NOUN
ftr-424	521	197	for	for	ADP
ftr-424	521	198	fy	fy	PROPN
ftr-424	521	199	2003	2003	NUM
ftr-424	521	200	of	of	ADP
ftr-424	521	201	$	$	SYM
ftr-424	521	202	375	375	NUM
ftr-424	521	203	billion.99	billion.99	NOUN
ftr-424	521	204	for	for	ADP
ftr-424	521	205	fy	fy	PROPN
ftr-424	521	206	2004	2004	NUM
ftr-424	521	207	,	,	PUNCT
ftr-424	521	208	the	the	DET
ftr-424	521	209	omb	omb	NOUN
ftr-424	521	210	announced	announce	VERB
ftr-424	521	211	an	an	DET
ftr-424	521	212	expected	expected	ADJ
ftr-424	521	213	deficit	deficit	NOUN
ftr-424	521	214	of	of	ADP
ftr-424	521	215	$	$	SYM
ftr-424	521	216	445	445	NUM
ftr-424	521	217	billion	billion	NUM
ftr-424	521	218	,	,	PUNCT
ftr-424	521	219	0	0	NUM
ftr-424	521	220	and	and	CCONJ
ftr-424	521	221	for	for	ADP
ftr-424	521	222	fy	fy	PROPN
ftr-424	521	223	2005	2005	NUM
ftr-424	521	224	,	,	PUNCT
ftr-424	521	225	$	$	SYM
ftr-424	521	226	331	331	NUM
ftr-424	521	227	94	94	NUM
ftr-424	521	228	.	.	PUNCT
ftr-424	522	1	bush	bush	PROPN
ftr-424	522	2	administration	administration	PROPN
ftr-424	522	3	,	,	PUNCT
ftr-424	522	4	a	a	DET
ftr-424	522	5	blueprint	blueprint	NOUN
ftr-424	522	6	for	for	ADP
ftr-424	522	7	new	new	ADJ
ftr-424	522	8	beginnings	beginning	NOUN
ftr-424	522	9	:	:	PUNCT
ftr-424	522	10	a	a	DET
ftr-424	522	11	responsible	responsible	ADJ
ftr-424	522	12	budget	budget	NOUN
ftr-424	522	13	for	for	ADP
ftr-424	522	14	america	america	PROPN
ftr-424	522	15	's	's	PART
ftr-424	522	16	priorities	priority	NOUN
ftr-424	522	17	14	14	NUM
ftr-424	522	18	(	(	PUNCT
ftr-424	522	19	government	government	NOUN
ftr-424	522	20	printing	printing	NOUN
ftr-424	522	21	office	office	NOUN
ftr-424	522	22	,	,	PUNCT
ftr-424	522	23	washington	washington	PROPN
ftr-424	522	24	2001	2001	NUM
ftr-424	522	25	)	)	PUNCT
ftr-424	523	1	[	[	X
ftr-424	523	2	hereinafter	hereinafter	NOUN
ftr-424	523	3	,	,	PUNCT
ftr-424	523	4	2001	2001	NUM
ftr-424	523	5	budget	budget	NOUN
ftr-424	523	6	]	]	PUNCT
ftr-424	523	7	,	,	PUNCT
ftr-424	523	8	at	at	ADP
ftr-424	523	9	http://www.whitehouse.gov/news/usbudget/blueprint/	http://www.whitehouse.gov/news/usbudget/blueprint/	PROPN
ftr-424	523	10	blueprint.pdf	blueprint.pdf	NOUN
ftr-424	523	11	.	.	PUNCT
ftr-424	523	12	95	95	NUM
ftr-424	523	13	.	.	PUNCT
ftr-424	524	1	i	i	PRON
ftr-424	524	2	d.	d.	PROPN
ftr-424	524	3	at	at	ADP
ftr-424	524	4	7	7	NUM
ftr-424	524	5	.	.	NOUN
ftr-424	524	6	96	96	NUM
ftr-424	524	7	.	.	PUNCT
ftr-424	525	1	congressional	congressional	ADJ
ftr-424	525	2	budget	budget	NOUN
ftr-424	525	3	office	office	NOUN
ftr-424	525	4	,	,	PUNCT
ftr-424	525	5	the	the	DET
ftr-424	525	6	budget	budget	NOUN
ftr-424	525	7	and	and	CCONJ
ftr-424	525	8	economic	economic	ADJ
ftr-424	525	9	outlook	outlook	NOUN
ftr-424	525	10	:	:	PUNCT
ftr-424	525	11	fiscal	fiscal	ADJ
ftr-424	525	12	years	year	NOUN
ftr-424	525	13	2006	2006	NUM
ftr-424	525	14	-	-	SYM
ftr-424	525	15	2015	2015	NUM
ftr-424	525	16	,	,	PUNCT
ftr-424	525	17	app	app	X
ftr-424	525	18	.	.	PUNCT
ftr-424	526	1	f	f	X
ftr-424	526	2	,	,	PUNCT
ftr-424	526	3	tbl	tbl	NOUN
ftr-424	526	4	.	.	PUNCT
ftr-424	526	5	1	1	NUM
ftr-424	526	6	(	(	PUNCT
ftr-424	526	7	jan	jan	PROPN
ftr-424	526	8	.	.	PROPN
ftr-424	526	9	25	25	NUM
ftr-424	526	10	,	,	PUNCT
ftr-424	526	11	2005	2005	NUM
ftr-424	526	12	)	)	PUNCT
ftr-424	526	13	,	,	PUNCT
ftr-424	526	14	at	at	ADP
ftr-424	526	15	www.cbo.gov	www.cbo.gov	VERB
ftr-424	526	16	under	under	ADP
ftr-424	526	17	the	the	DET
ftr-424	526	18	tab	tab	NOUN
ftr-424	526	19	"	"	PUNCT
ftr-424	526	20	historical	historical	ADJ
ftr-424	526	21	budget	budget	NOUN
ftr-424	526	22	data	datum	NOUN
ftr-424	526	23	"	"	PUNCT
ftr-424	526	24	[	[	X
ftr-424	526	25	hereinafter	hereinafter	NOUN
ftr-424	526	26	,	,	PUNCT
ftr-424	526	27	cbo	cbo	PROPN
ftr-424	526	28	historical	historical	ADJ
ftr-424	526	29	budget	budget	NOUN
ftr-424	526	30	data	data	PROPN
ftr-424	526	31	]	]	PUNCT
ftr-424	526	32	.	.	PUNCT
ftr-424	527	1	see	see	VERB
ftr-424	527	2	also	also	ADV
ftr-424	527	3	bush	bush	PROPN
ftr-424	527	4	releases	release	VERB
ftr-424	527	5	agenda	agenda	NOUN
ftr-424	527	6	for	for	ADP
ftr-424	527	7	tax	tax	NOUN
ftr-424	527	8	relief	relief	NOUN
ftr-424	527	9	,	,	PUNCT
ftr-424	527	10	highlights	highlight	NOUN
ftr-424	527	11	&	&	CCONJ
ftr-424	527	12	documents	document	NOUN
ftr-424	527	13	,	,	PUNCT
ftr-424	527	14	bna	bna	PROPN
ftr-424	527	15	tax	tax	PROPN
ftr-424	527	16	analysts	analysts	PROPN
ftr-424	527	17	doc	doc	PROPN
ftr-424	527	18	.	.	PROPN
ftr-424	527	19	2001	2001	NUM
ftr-424	527	20	-	-	SYM
ftr-424	527	21	3977	3977	NUM
ftr-424	527	22	,	,	PUNCT
ftr-424	527	23	at	at	ADP
ftr-424	527	24	2028	2028	NUM
ftr-424	527	25	(	(	PUNCT
ftr-424	527	26	feb	feb	NOUN
ftr-424	527	27	.	.	PUNCT
ftr-424	527	28	9,2001	9,2001	PROPN
ftr-424	527	29	)	)	PUNCT
ftr-424	527	30	(	(	PUNCT
ftr-424	527	31	noting	note	VERB
ftr-424	527	32	,	,	PUNCT
ftr-424	527	33	in	in	ADP
ftr-424	527	34	early	early	ADJ
ftr-424	527	35	february	february	NOUN
ftr-424	527	36	of	of	ADP
ftr-424	527	37	2001	2001	NUM
ftr-424	527	38	before	before	ADP
ftr-424	527	39	passage	passage	NOUN
ftr-424	527	40	of	of	ADP
ftr-424	527	41	the	the	DET
ftr-424	527	42	tax	tax	NOUN
ftr-424	527	43	cuts	cut	NOUN
ftr-424	527	44	,	,	PUNCT
ftr-424	527	45	that	that	SCONJ
ftr-424	527	46	the	the	DET
ftr-424	527	47	federal	federal	ADJ
ftr-424	527	48	budget	budget	NOUN
ftr-424	527	49	was	be	AUX
ftr-424	527	50	"	"	PUNCT
ftr-424	527	51	facing	face	VERB
ftr-424	527	52	an	an	DET
ftr-424	527	53	enormous	enormous	ADJ
ftr-424	527	54	surplus	surplus	NOUN
ftr-424	527	55	"	"	PUNCT
ftr-424	527	56	)	)	PUNCT
ftr-424	527	57	.	.	PUNCT
ftr-424	528	1	97	97	NUM
ftr-424	528	2	.	.	PUNCT
ftr-424	529	1	cbo	cbo	PROPN
ftr-424	529	2	historical	historical	PROPN
ftr-424	529	3	budget	budget	PROPN
ftr-424	529	4	data	data	PROPN
ftr-424	529	5	,	,	PUNCT
ftr-424	529	6	supra	supra	PROPN
ftr-424	529	7	note	note	NOUN
ftr-424	529	8	96	96	NUM
ftr-424	529	9	,	,	PUNCT
ftr-424	529	10	at	at	ADP
ftr-424	529	11	app	app	PROPN
ftr-424	529	12	.	.	PUNCT
ftr-424	530	1	f	f	X
ftr-424	530	2	,	,	PUNCT
ftr-424	530	3	tbl	tbl	NOUN
ftr-424	530	4	.	.	PUNCT
ftr-424	531	1	1	1	NUM
ftr-424	531	2	.	.	X
ftr-424	531	3	98	98	NUM
ftr-424	531	4	.	.	PUNCT
ftr-424	532	1	see	see	VERB
ftr-424	532	2	gop	gop	PROPN
ftr-424	532	3	proposes	propose	VERB
ftr-424	532	4	$	$	SYM
ftr-424	532	5	28	28	NUM
ftr-424	532	6	billion	billion	NUM
ftr-424	532	7	for	for	ADP
ftr-424	532	8	tax	tax	NOUN
ftr-424	532	9	cuts	cut	NOUN
ftr-424	532	10	during	during	ADP
ftr-424	532	11	next	next	ADJ
ftr-424	532	12	five	five	NUM
ftr-424	532	13	years	year	NOUN
ftr-424	532	14	,	,	PUNCT
ftr-424	532	15	2002	2002	NUM
ftr-424	532	16	taxday	taxday	PROPN
ftr-424	532	17	item	item	PROPN
ftr-424	532	18	c.	c.	PROPN
ftr-424	532	19	1	1	NUM
ftr-424	532	20	(	(	PUNCT
ftr-424	532	21	cch	cch	PROPN
ftr-424	532	22	mar	mar	PROPN
ftr-424	532	23	.	.	PROPN
ftr-424	532	24	14,2002	14,2002	NUM
ftr-424	532	25	)	)	PUNCT
ftr-424	532	26	(	(	PUNCT
ftr-424	532	27	summarizing	summarize	VERB
ftr-424	532	28	a	a	DET
ftr-424	532	29	march	march	NOUN
ftr-424	532	30	13	13	NUM
ftr-424	532	31	hearing	hearing	NOUN
ftr-424	532	32	of	of	ADP
ftr-424	532	33	the	the	DET
ftr-424	532	34	house	house	PROPN
ftr-424	532	35	budget	budget	PROPN
ftr-424	532	36	committee	committee	PROPN
ftr-424	532	37	)	)	PUNCT
ftr-424	532	38	,	,	PUNCT
ftr-424	532	39	at	at	ADP
ftr-424	532	40	http://tax.cch.com/primesrc/bin/highwire.dll	http://tax.cch.com/primesrc/bin/highwire.dll	X
ftr-424	532	41	(	(	PUNCT
ftr-424	532	42	last	last	ADV
ftr-424	532	43	visited	visit	VERB
ftr-424	532	44	march	march	PROPN
ftr-424	532	45	14	14	NUM
ftr-424	532	46	,	,	PUNCT
ftr-424	532	47	2002	2002	NUM
ftr-424	532	48	)	)	PUNCT
ftr-424	532	49	.	.	PUNCT
ftr-424	533	1	for	for	ADP
ftr-424	533	2	some	some	DET
ftr-424	533	3	perspective	perspective	NOUN
ftr-424	533	4	on	on	ADP
ftr-424	533	5	the	the	DET
ftr-424	533	6	size	size	NOUN
ftr-424	533	7	of	of	ADP
ftr-424	533	8	the	the	DET
ftr-424	533	9	bush	bush	PROPN
ftr-424	533	10	tax	tax	NOUN
ftr-424	533	11	cuts	cut	NOUN
ftr-424	533	12	,	,	PUNCT
ftr-424	533	13	see	see	VERB
ftr-424	533	14	the	the	DET
ftr-424	533	15	tax	tax	NOUN
ftr-424	533	16	foundation	foundation	NOUN
ftr-424	533	17	,	,	PUNCT
ftr-424	533	18	the	the	DET
ftr-424	533	19	bush	bush	PROPN
ftr-424	533	20	tax	tax	NOUN
ftr-424	533	21	plan	plan	NOUN
ftr-424	533	22	:	:	PUNCT
ftr-424	533	23	how	how	SCONJ
ftr-424	533	24	big	big	ADJ
ftr-424	533	25	is	be	AUX
ftr-424	533	26	the	the	DET
ftr-424	533	27	tax	tax	NOUN
ftr-424	533	28	cut	cut	NOUN
ftr-424	533	29	?	?	PUNCT
ftr-424	534	1	(	(	PUNCT
ftr-424	534	2	may	may	AUX
ftr-424	534	3	29,2003	29,2003	NUM
ftr-424	534	4	,	,	PUNCT
ftr-424	534	5	updated	update	VERB
ftr-424	534	6	june	june	PROPN
ftr-424	534	7	14	14	NUM
ftr-424	534	8	,	,	PUNCT
ftr-424	534	9	2004	2004	NUM
ftr-424	534	10	)	)	PUNCT
ftr-424	535	1	(	(	PUNCT
ftr-424	535	2	reporting	report	VERB
ftr-424	535	3	that	that	SCONJ
ftr-424	535	4	the	the	DET
ftr-424	535	5	aggregate	aggregate	ADJ
ftr-424	535	6	bush	bush	PROPN
ftr-424	535	7	tax	tax	NOUN
ftr-424	535	8	cuts	cut	NOUN
ftr-424	535	9	are	be	AUX
ftr-424	535	10	more	more	ADJ
ftr-424	535	11	than	than	ADP
ftr-424	535	12	triple	triple	DET
ftr-424	535	13	the	the	DET
ftr-424	535	14	reagan	reagan	PROPN
ftr-424	535	15	1981	1981	NUM
ftr-424	535	16	tax	tax	NOUN
ftr-424	535	17	cuts	cut	NOUN
ftr-424	535	18	in	in	ADP
ftr-424	535	19	constant	constant	ADJ
ftr-424	535	20	2003	2003	NUM
ftr-424	535	21	dollars	dollar	NOUN
ftr-424	535	22	)	)	PUNCT
ftr-424	535	23	,	,	PUNCT
ftr-424	535	24	at	at	ADP
ftr-424	535	25	http://www.taxfoundation.org/bushtaxplansize.htm	http://www.taxfoundation.org/bushtaxplansize.htm	PROPN
ftr-424	535	26	(	(	PUNCT
ftr-424	535	27	last	last	ADV
ftr-424	535	28	visited	visit	VERB
ftr-424	535	29	july	july	PROPN
ftr-424	535	30	16	16	NUM
ftr-424	535	31	,	,	PUNCT
ftr-424	535	32	2004	2004	NUM
ftr-424	535	33	)	)	PUNCT
ftr-424	535	34	.	.	PUNCT
ftr-424	536	1	99	99	NUM
ftr-424	536	2	.	.	PUNCT
ftr-424	536	3	office	office	NOUN
ftr-424	536	4	of	of	ADP
ftr-424	536	5	management	management	NOUN
ftr-424	536	6	and	and	CCONJ
ftr-424	536	7	budget	budget	NOUN
ftr-424	536	8	,	,	PUNCT
ftr-424	536	9	budget	budget	NOUN
ftr-424	536	10	of	of	ADP
ftr-424	536	11	the	the	DET
ftr-424	536	12	united	united	PROPN
ftr-424	536	13	states	states	PROPN
ftr-424	536	14	government	government	NOUN
ftr-424	536	15	,	,	PUNCT
ftr-424	536	16	fiscal	fiscal	ADJ
ftr-424	536	17	year	year	NOUN
ftr-424	536	18	2005	2005	NUM
ftr-424	536	19	,	,	PUNCT
ftr-424	536	20	at	at	ADP
ftr-424	536	21	365	365	NUM
ftr-424	536	22	tbl	tbl	NOUN
ftr-424	536	23	.	.	PUNCT
ftr-424	537	1	s-1	s-1	PROPN
ftr-424	537	2	(	(	PUNCT
ftr-424	537	3	feb	feb	PROPN
ftr-424	537	4	.	.	PROPN
ftr-424	537	5	2	2	NUM
ftr-424	537	6	,	,	PUNCT
ftr-424	537	7	2004	2004	NUM
ftr-424	537	8	)	)	PUNCT
ftr-424	537	9	,	,	PUNCT
ftr-424	537	10	at	at	ADP
ftr-424	537	11	http://www.whitehouse.gov/omb/budget/fy2005/pdf/budget/tables.pdf(last	http://www.whitehouse.gov/omb/budget/fy2005/pdf/budget/tables.pdf(last	PROPN
ftr-424	537	12	visited	visit	VERB
ftr-424	537	13	feb	feb	PROPN
ftr-424	537	14	.	.	PROPN
ftr-424	537	15	8	8	NUM
ftr-424	537	16	,	,	PUNCT
ftr-424	537	17	2005	2005	NUM
ftr-424	537	18	)	)	PUNCT
ftr-424	537	19	.	.	PUNCT
ftr-424	538	1	100	100	NUM
ftr-424	538	2	.	.	X
ftr-424	538	3	office	office	NOUN
ftr-424	538	4	of	of	ADP
ftr-424	538	5	management	management	NOUN
ftr-424	538	6	and	and	CCONJ
ftr-424	538	7	budget	budget	NOUN
ftr-424	538	8	,	,	PUNCT
ftr-424	538	9	budget	budget	NOUN
ftr-424	538	10	of	of	ADP
ftr-424	538	11	the	the	DET
ftr-424	538	12	united	united	PROPN
ftr-424	538	13	states	states	PROPN
ftr-424	538	14	government	government	NOUN
ftr-424	538	15	,	,	PUNCT
ftr-424	538	16	fiscal	fiscal	ADJ
ftr-424	538	17	year	year	NOUN
ftr-424	538	18	2005	2005	NUM
ftr-424	538	19	,	,	PUNCT
ftr-424	538	20	mid	mid	ADJ
ftr-424	538	21	-	-	NOUN
ftr-424	538	22	session	session	ADJ
ftr-424	538	23	review	review	NOUN
ftr-424	538	24	1	1	NUM
ftr-424	538	25	(	(	PUNCT
ftr-424	538	26	july	july	PROPN
ftr-424	538	27	30	30	NUM
ftr-424	538	28	,	,	PUNCT
ftr-424	538	29	2004	2004	NUM
ftr-424	538	30	)	)	PUNCT
ftr-424	538	31	,	,	PUNCT
ftr-424	538	32	at	at	ADP
ftr-424	538	33	http://www.whitehouse.gov/omb/budget/fy2005/05msr.pdf	http://www.whitehouse.gov/omb/budget/fy2005/05msr.pdf	PROPN
ftr-424	538	34	(	(	PUNCT
ftr-424	538	35	last	last	ADJ
ftr-424	538	36	visited	visit	VERB
ftr-424	538	37	feb	feb	PROPN
ftr-424	538	38	.	.	PROPN
ftr-424	538	39	8	8	NUM
ftr-424	538	40	,	,	PUNCT
ftr-424	538	41	2005	2005	NUM
ftr-424	538	42	)	)	PUNCT
ftr-424	539	1	[	[	X
ftr-424	539	2	hereinafter	hereinafter	NOUN
ftr-424	539	3	fy	fy	PROPN
ftr-424	539	4	2005	2005	NUM
ftr-424	539	5	mid	mid	ADJ
ftr-424	539	6	-	-	NOUN
ftr-424	539	7	session	session	ADJ
ftr-424	539	8	review	review	NOUN
ftr-424	539	9	]	]	PUNCT
ftr-424	539	10	.	.	PUNCT
ftr-424	540	1	see	see	VERB
ftr-424	540	2	also	also	ADV
ftr-424	540	3	william	william	PROPN
ftr-424	540	4	neikirk	neikirk	PROPN
ftr-424	540	5	,	,	PUNCT
ftr-424	540	6	u.s	u.s	PROPN
ftr-424	540	7	.	.	PROPN
ftr-424	540	8	economic	economic	PROPN
ftr-424	540	9	[	[	X
ftr-424	540	10	viol	viol	NOUN
ftr-424	540	11	.	.	PUNCT
ftr-424	541	1	6:9	6:9	NUM
ftr-424	542	1	congress	congress	PROPN
ftr-424	542	2	fiddles	fiddle	VERB
ftr-424	542	3	while	while	SCONJ
ftr-424	542	4	middle	middle	PROPN
ftr-424	542	5	america	america	PROPN
ftr-424	542	6	burns	burn	VERB
ftr-424	542	7	billion	billion	NUM
ftr-424	542	8	.	.	PUNCT
ftr-424	542	9	'	'	PUNCT
ftr-424	543	1	the	the	DET
ftr-424	543	2	fy	fy	PROPN
ftr-424	543	3	2006	2006	NUM
ftr-424	543	4	budget	budget	NOUN
ftr-424	543	5	document	document	NOUN
ftr-424	543	6	now	now	ADV
ftr-424	543	7	projects	project	VERB
ftr-424	543	8	a	a	DET
ftr-424	543	9	fy	fy	PROPN
ftr-424	543	10	2005	2005	NUM
ftr-424	543	11	deficit	deficit	NOUN
ftr-424	543	12	of	of	ADP
ftr-424	543	13	$	$	SYM
ftr-424	543	14	427	427	NUM
ftr-424	543	15	billion	billion	NUM
ftr-424	543	16	.	.	PUNCT
ftr-424	544	1	"2	"2	PROPN
ftr-424	544	2	those	those	DET
ftr-424	544	3	budget	budget	NOUN
ftr-424	544	4	figures	figure	NOUN
ftr-424	544	5	do	do	AUX
ftr-424	544	6	not	not	PART
ftr-424	544	7	include	include	VERB
ftr-424	544	8	the	the	DET
ftr-424	544	9	costs	cost	NOUN
ftr-424	544	10	of	of	ADP
ftr-424	544	11	making	make	VERB
ftr-424	544	12	the	the	DET
ftr-424	544	13	tax	tax	NOUN
ftr-424	544	14	cuts	cut	NOUN
ftr-424	544	15	permanent	permanent	ADJ
ftr-424	544	16	or	or	CCONJ
ftr-424	544	17	of	of	ADP
ftr-424	544	18	reforming	reform	VERB
ftr-424	544	19	the	the	DET
ftr-424	544	20	amt	amt	PROPN
ftr-424	544	21	.	.	PUNCT
ftr-424	545	1	by	by	ADP
ftr-424	545	2	the	the	DET
ftr-424	545	3	spring	spring	NOUN
ftr-424	545	4	of	of	ADP
ftr-424	545	5	2003	2003	NUM
ftr-424	545	6	,	,	PUNCT
ftr-424	545	7	a	a	DET
ftr-424	545	8	goldman	goldman	NOUN
ftr-424	545	9	sachs	sachs	PROPN
ftr-424	545	10	projection	projection	PROPN
ftr-424	545	11	(	(	PUNCT
ftr-424	545	12	assuming	assume	VERB
ftr-424	545	13	the	the	DET
ftr-424	545	14	2001	2001	NUM
ftr-424	545	15	tax	tax	NOUN
ftr-424	545	16	cuts	cut	NOUN
ftr-424	545	17	were	be	AUX
ftr-424	545	18	made	make	VERB
ftr-424	545	19	permanent	permanent	ADJ
ftr-424	545	20	,	,	PUNCT
ftr-424	545	21	a	a	DET
ftr-424	545	22	prescription	prescription	NOUN
ftr-424	545	23	drug	drug	NOUN
ftr-424	545	24	benefit	benefit	NOUN
ftr-424	545	25	was	be	AUX
ftr-424	545	26	added	add	VERB
ftr-424	545	27	to	to	ADP
ftr-424	545	28	medicare	medicare	PROPN
ftr-424	545	29	,	,	PUNCT
ftr-424	545	30	amt	amt	PROPN
ftr-424	545	31	reform	reform	NOUN
ftr-424	545	32	protected	protect	VERB
ftr-424	545	33	lower	low	ADJ
ftr-424	545	34	-	-	PUNCT
ftr-424	545	35	income	income	NOUN
ftr-424	545	36	taxpayers	taxpayer	NOUN
ftr-424	545	37	and	and	CCONJ
ftr-424	545	38	appropriations	appropriation	NOUN
ftr-424	545	39	grew	grow	VERB
ftr-424	545	40	only	only	ADV
ftr-424	545	41	modestly	modestly	ADV
ftr-424	545	42	)	)	PUNCT
ftr-424	545	43	estimated	estimate	VERB
ftr-424	545	44	that	that	SCONJ
ftr-424	545	45	the	the	DET
ftr-424	545	46	deficits	deficit	NOUN
ftr-424	545	47	over	over	ADP
ftr-424	545	48	the	the	DET
ftr-424	545	49	next	next	ADJ
ftr-424	545	50	ten	ten	NUM
ftr-424	545	51	years	year	NOUN
ftr-424	545	52	would	would	AUX
ftr-424	545	53	be	be	AUX
ftr-424	545	54	$	$	SYM
ftr-424	545	55	4.2	4.2	NUM
ftr-424	545	56	trillion	trillion	NUM
ftr-424	545	57	if	if	SCONJ
ftr-424	545	58	the	the	DET
ftr-424	545	59	social	social	ADJ
ftr-424	545	60	security	security	NOUN
ftr-424	545	61	surplus	surplus	NOUN
ftr-424	545	62	were	be	AUX
ftr-424	545	63	included	include	VERB
ftr-424	545	64	or	or	CCONJ
ftr-424	545	65	$	$	SYM
ftr-424	545	66	6.7	6.7	NUM
ftr-424	545	67	trillion	trillion	NUM
ftr-424	545	68	otherwise	otherwise	ADV
ftr-424	545	69	.	.	PUNCT
ftr-424	546	1	3	3	NUM
ftr-424	546	2	the	the	DET
ftr-424	546	3	2003	2003	NUM
ftr-424	546	4	tax	tax	NOUN
ftr-424	546	5	cut	cut	NOUN
ftr-424	546	6	added	add	VERB
ftr-424	546	7	at	at	ADP
ftr-424	546	8	least	least	ADJ
ftr-424	546	9	an	an	DET
ftr-424	546	10	additional	additional	ADJ
ftr-424	546	11	$	$	SYM
ftr-424	546	12	400	400	NUM
ftr-424	546	13	billion	billion	NUM
ftr-424	546	14	in	in	ADP
ftr-424	546	15	costs	cost	NOUN
ftr-424	546	16	over	over	ADP
ftr-424	546	17	ten	ten	NUM
ftr-424	546	18	years	year	NOUN
ftr-424	546	19	.	.	PUNCT
ftr-424	546	20	"	"	PUNCT
ftr-424	547	1	°	°	ADP
ftr-424	547	2	even	even	ADV
ftr-424	547	3	the	the	DET
ftr-424	547	4	omb	omb	NOUN
ftr-424	547	5	attributed	attribute	VERB
ftr-424	547	6	23	23	NUM
ftr-424	547	7	%	%	NOUN
ftr-424	547	8	of	of	ADP
ftr-424	547	9	the	the	DET
ftr-424	547	10	change	change	NOUN
ftr-424	547	11	in	in	ADP
ftr-424	547	12	the	the	DET
ftr-424	547	13	budget	budget	NOUN
ftr-424	547	14	balance	balance	NOUN
ftr-424	547	15	from	from	ADP
ftr-424	547	16	the	the	DET
ftr-424	547	17	april	april	PROPN
ftr-424	547	18	2001	2001	NUM
ftr-424	547	19	surplus	surplus	NOUN
ftr-424	547	20	of	of	ADP
ftr-424	547	21	$	$	SYM
ftr-424	547	22	237	237	NUM
ftr-424	547	23	billion	billion	NUM
ftr-424	547	24	to	to	ADP
ftr-424	547	25	the	the	DET
ftr-424	547	26	july	july	PROPN
ftr-424	547	27	2003	2003	NUM
ftr-424	547	28	deficit	deficit	NOUN
ftr-424	547	29	of	of	ADP
ftr-424	547	30	$	$	SYM
ftr-424	547	31	455	455	NUM
ftr-424	547	32	billion	billion	NUM
ftr-424	547	33	to	to	ADP
ftr-424	547	34	the	the	DET
ftr-424	547	35	2001	2001	NUM
ftr-424	547	36	-	-	SYM
ftr-424	547	37	2003	2003	NUM
ftr-424	547	38	tax	tax	NOUN
ftr-424	547	39	cuts.05	cuts.05	NOUN
ftr-424	547	40	one	one	NUM
ftr-424	547	41	estimate	estimate	NOUN
ftr-424	547	42	of	of	ADP
ftr-424	547	43	the	the	DET
ftr-424	547	44	deficit	deficit	NOUN
ftr-424	547	45	by	by	ADP
ftr-424	547	46	2013	2013	NUM
ftr-424	547	47	attributable	attributable	ADJ
ftr-424	547	48	just	just	ADV
ftr-424	547	49	to	to	ADP
ftr-424	547	50	the	the	DET
ftr-424	547	51	2001	2001	NUM
ftr-424	547	52	and	and	CCONJ
ftr-424	547	53	2003	2003	NUM
ftr-424	547	54	tax	tax	NOUN
ftr-424	547	55	cuts	cut	NOUN
ftr-424	547	56	(	(	PUNCT
ftr-424	547	57	assuming	assume	VERB
ftr-424	547	58	that	that	SCONJ
ftr-424	547	59	they	they	PRON
ftr-424	547	60	are	be	AUX
ftr-424	547	61	made	make	VERB
ftr-424	547	62	permanent	permanent	ADJ
ftr-424	547	63	)	)	PUNCT
ftr-424	547	64	is	be	AUX
ftr-424	547	65	$	$	SYM
ftr-424	547	66	1.133	1.133	NUM
ftr-424	547	67	trillion	trillion	NUM
ftr-424	547	68	.	.	PUNCT
ftr-424	548	1	6	6	NUM
ftr-424	549	1	some	some	DET
ftr-424	549	2	commentators	commentator	NOUN
ftr-424	549	3	have	have	AUX
ftr-424	549	4	accused	accuse	VERB
ftr-424	549	5	the	the	DET
ftr-424	549	6	bush	bush	PROPN
ftr-424	549	7	administration	administration	NOUN
ftr-424	549	8	growth	growth	NOUN
ftr-424	549	9	slows	slow	VERB
ftr-424	549	10	,	,	PUNCT
ftr-424	549	11	chi	chi	PROPN
ftr-424	549	12	.	.	PUNCT
ftr-424	550	1	trib	trib	PROPN
ftr-424	550	2	.	.	PROPN
ftr-424	550	3	,	,	PUNCT
ftr-424	550	4	july	july	PROPN
ftr-424	550	5	31	31	NUM
ftr-424	550	6	,	,	PUNCT
ftr-424	550	7	2004	2004	NUM
ftr-424	550	8	,	,	PUNCT
ftr-424	550	9	at	at	ADP
ftr-424	550	10	cl	cl	NOUN
ftr-424	550	11	(	(	PUNCT
ftr-424	550	12	noting	note	VERB
ftr-424	550	13	that	that	SCONJ
ftr-424	550	14	these	these	DET
ftr-424	550	15	new	new	ADJ
ftr-424	550	16	administration	administration	NOUN
ftr-424	550	17	figures	figure	NOUN
ftr-424	550	18	omit	omit	VERB
ftr-424	550	19	key	key	ADJ
ftr-424	550	20	items	item	NOUN
ftr-424	550	21	,	,	PUNCT
ftr-424	550	22	such	such	ADJ
ftr-424	550	23	as	as	ADP
ftr-424	550	24	the	the	DET
ftr-424	550	25	war	war	NOUN
ftr-424	550	26	in	in	ADP
ftr-424	550	27	iraq	iraq	PROPN
ftr-424	550	28	and	and	CCONJ
ftr-424	550	29	afghanistan	afghanistan	PROPN
ftr-424	550	30	,	,	PUNCT
ftr-424	550	31	expiring	expire	VERB
ftr-424	550	32	tax	tax	NOUN
ftr-424	550	33	provisions	provision	NOUN
ftr-424	550	34	,	,	PUNCT
ftr-424	550	35	and	and	CCONJ
ftr-424	550	36	a	a	DET
ftr-424	550	37	continuing	continue	VERB
ftr-424	550	38	defense	defense	NOUN
ftr-424	550	39	buildup	buildup	NOUN
ftr-424	550	40	)	)	PUNCT
ftr-424	550	41	.	.	PUNCT
ftr-424	551	1	101	101	NUM
ftr-424	551	2	.	.	PUNCT
ftr-424	552	1	fy	fy	PROPN
ftr-424	552	2	2005	2005	NUM
ftr-424	552	3	mid	mid	ADJ
ftr-424	552	4	-	-	NOUN
ftr-424	552	5	session	session	ADJ
ftr-424	552	6	review	review	NOUN
ftr-424	552	7	,	,	PUNCT
ftr-424	552	8	supra	supra	PROPN
ftr-424	552	9	note	note	PROPN
ftr-424	552	10	100	100	NUM
ftr-424	552	11	,	,	PUNCT
ftr-424	552	12	at	at	ADP
ftr-424	552	13	3	3	NUM
ftr-424	552	14	tbl	tbl	NOUN
ftr-424	552	15	.	.	PUNCT
ftr-424	553	1	1	1	NUM
ftr-424	553	2	.	.	X
ftr-424	553	3	102	102	NUM
ftr-424	553	4	.	.	PUNCT
ftr-424	554	1	president	president	PROPN
ftr-424	554	2	's	's	PART
ftr-424	554	3	fy	fy	PROPN
ftr-424	554	4	2006	2006	NUM
ftr-424	554	5	budget	budget	NOUN
ftr-424	554	6	,	,	PUNCT
ftr-424	554	7	supra	supra	PROPN
ftr-424	554	8	note	note	PROPN
ftr-424	554	9	82	82	NUM
ftr-424	554	10	,	,	PUNCT
ftr-424	554	11	at	at	ADP
ftr-424	554	12	3	3	NUM
ftr-424	554	13	(	(	PUNCT
ftr-424	554	14	projecting	project	VERB
ftr-424	554	15	a	a	DET
ftr-424	554	16	deficit	deficit	NOUN
ftr-424	554	17	of	of	ADP
ftr-424	554	18	3.5	3.5	NUM
ftr-424	554	19	%	%	NOUN
ftr-424	554	20	of	of	ADP
ftr-424	554	21	gdp	gdp	NOUN
ftr-424	554	22	or	or	CCONJ
ftr-424	554	23	$	$	SYM
ftr-424	554	24	427	427	NUM
ftr-424	554	25	billion	billion	NUM
ftr-424	554	26	)	)	PUNCT
ftr-424	554	27	.	.	PUNCT
ftr-424	555	1	103	103	NUM
ftr-424	555	2	.	.	PUNCT
ftr-424	556	1	see	see	VERB
ftr-424	556	2	bob	bob	PROPN
ftr-424	556	3	kerrey	kerrey	PROPN
ftr-424	556	4	et	et	PROPN
ftr-424	556	5	al	al	PROPN
ftr-424	556	6	.	.	PROPN
ftr-424	556	7	,	,	PUNCT
ftr-424	556	8	no	no	DET
ftr-424	556	9	new	new	ADJ
ftr-424	556	10	tax	tax	NOUN
ftr-424	556	11	cuts	cut	NOUN
ftr-424	556	12	,	,	PUNCT
ftr-424	556	13	n.y	n.y	PROPN
ftr-424	556	14	.	.	PROPN
ftr-424	556	15	times	times	PROPN
ftr-424	556	16	,	,	PUNCT
ftr-424	556	17	apr	apr	PROPN
ftr-424	556	18	.	.	PROPN
ftr-424	556	19	9	9	NUM
ftr-424	556	20	,	,	PUNCT
ftr-424	556	21	2003	2003	NUM
ftr-424	556	22	,	,	PUNCT
ftr-424	556	23	at	at	ADP
ftr-424	556	24	al	al	PROPN
ftr-424	556	25	9	9	NUM
ftr-424	556	26	(	(	PUNCT
ftr-424	556	27	indicating	indicate	VERB
ftr-424	556	28	that	that	SCONJ
ftr-424	556	29	under	under	ADP
ftr-424	556	30	these	these	DET
ftr-424	556	31	same	same	ADJ
ftr-424	556	32	assumptions	assumption	NOUN
ftr-424	556	33	,	,	PUNCT
ftr-424	556	34	the	the	DET
ftr-424	556	35	ratio	ratio	NOUN
ftr-424	556	36	of	of	ADP
ftr-424	556	37	publicly	publicly	ADV
ftr-424	556	38	held	hold	VERB
ftr-424	556	39	debt	debt	NOUN
ftr-424	556	40	to	to	ADP
ftr-424	556	41	gnp	gnp	PROPN
ftr-424	556	42	would	would	AUX
ftr-424	556	43	climb	climb	VERB
ftr-424	556	44	to	to	ADP
ftr-424	556	45	50	50	NUM
ftr-424	556	46	%	%	NOUN
ftr-424	556	47	from	from	ADP
ftr-424	556	48	the	the	DET
ftr-424	556	49	low	low	NOUN
ftr-424	556	50	of	of	ADP
ftr-424	556	51	33	33	NUM
ftr-424	556	52	%	%	NOUN
ftr-424	556	53	in	in	ADP
ftr-424	556	54	early	early	ADJ
ftr-424	556	55	2001	2001	NUM
ftr-424	556	56	)	)	PUNCT
ftr-424	556	57	.	.	PUNCT
ftr-424	557	1	104	104	X
ftr-424	557	2	.	.	PUNCT
ftr-424	558	1	see	see	VERB
ftr-424	558	2	,	,	PUNCT
ftr-424	558	3	e.g.	e.g.	ADV
ftr-424	558	4	,	,	PUNCT
ftr-424	558	5	john	john	PROPN
ftr-424	558	6	d.	d.	PROPN
ftr-424	558	7	mckinnon	mckinnon	PROPN
ftr-424	558	8	,	,	PUNCT
ftr-424	558	9	caution	caution	NOUN
ftr-424	558	10	:	:	PUNCT
ftr-424	558	11	tax	tax	NOUN
ftr-424	558	12	cuts	cut	NOUN
ftr-424	558	13	are	be	AUX
ftr-424	558	14	bigger	big	ADJ
ftr-424	558	15	than	than	SCONJ
ftr-424	558	16	they	they	PRON
ftr-424	558	17	appear	appear	VERB
ftr-424	558	18	in	in	ADP
ftr-424	558	19	budget	budget	NOUN
ftr-424	558	20	,	,	PUNCT
ftr-424	558	21	wall	wall	PROPN
ftr-424	558	22	st	st	PROPN
ftr-424	558	23	.	.	PROPN
ftr-424	558	24	j.	j.	PROPN
ftr-424	558	25	,	,	PUNCT
ftr-424	558	26	may	may	PROPN
ftr-424	558	27	19,2003	19,2003	NUM
ftr-424	558	28	,	,	PUNCT
ftr-424	558	29	at	at	ADP
ftr-424	558	30	al	al	PROPN
ftr-424	558	31	(	(	PUNCT
ftr-424	558	32	noting	note	VERB
ftr-424	558	33	that	that	SCONJ
ftr-424	558	34	the	the	DET
ftr-424	558	35	price	price	NOUN
ftr-424	558	36	of	of	ADP
ftr-424	558	37	a	a	DET
ftr-424	558	38	permanent	permanent	ADJ
ftr-424	558	39	dividend	dividend	NOUN
ftr-424	558	40	tax	tax	NOUN
ftr-424	558	41	cut	cut	NOUN
ftr-424	558	42	would	would	AUX
ftr-424	558	43	be	be	AUX
ftr-424	558	44	$	$	SYM
ftr-424	558	45	400	400	NUM
ftr-424	558	46	billion	billion	NUM
ftr-424	558	47	over	over	ADP
ftr-424	558	48	ten	ten	NUM
ftr-424	558	49	years	year	NOUN
ftr-424	558	50	instead	instead	ADV
ftr-424	558	51	of	of	ADP
ftr-424	558	52	the	the	DET
ftr-424	558	53	$	$	SYM
ftr-424	558	54	124	124	NUM
ftr-424	558	55	billion	billion	NUM
ftr-424	558	56	for	for	ADP
ftr-424	558	57	the	the	DET
ftr-424	558	58	temporary	temporary	ADJ
ftr-424	558	59	measure	measure	NOUN
ftr-424	558	60	)	)	PUNCT
ftr-424	558	61	.	.	PUNCT
ftr-424	559	1	the	the	DET
ftr-424	559	2	various	various	ADJ
ftr-424	559	3	sunsetting	sunsette	VERB
ftr-424	559	4	provisions	provision	NOUN
ftr-424	559	5	that	that	PRON
ftr-424	559	6	were	be	AUX
ftr-424	559	7	included	include	VERB
ftr-424	559	8	in	in	ADP
ftr-424	559	9	the	the	DET
ftr-424	559	10	2001	2001	NUM
ftr-424	559	11	and	and	CCONJ
ftr-424	559	12	2003	2003	NUM
ftr-424	559	13	tax	tax	NOUN
ftr-424	559	14	cuts	cut	NOUN
ftr-424	559	15	in	in	ADP
ftr-424	559	16	order	order	NOUN
ftr-424	559	17	for	for	SCONJ
ftr-424	559	18	the	the	DET
ftr-424	559	19	legislation	legislation	NOUN
ftr-424	559	20	to	to	PART
ftr-424	559	21	come	come	VERB
ftr-424	559	22	under	under	ADP
ftr-424	559	23	the	the	DET
ftr-424	559	24	targeted	target	VERB
ftr-424	559	25	costs	cost	NOUN
ftr-424	559	26	make	make	VERB
ftr-424	559	27	estimates	estimate	NOUN
ftr-424	559	28	of	of	ADP
ftr-424	559	29	long	long	ADJ
ftr-424	559	30	-	-	PUNCT
ftr-424	559	31	term	term	NOUN
ftr-424	559	32	costs	cost	NOUN
ftr-424	559	33	difficult	difficult	ADJ
ftr-424	559	34	.	.	PUNCT
ftr-424	560	1	the	the	DET
ftr-424	560	2	mckinnon	mckinnon	PROPN
ftr-424	560	3	article	article	PROPN
ftr-424	560	4	reports	report	VERB
ftr-424	560	5	the	the	DET
ftr-424	560	6	estimated	estimate	VERB
ftr-424	560	7	price	price	NOUN
ftr-424	560	8	of	of	ADP
ftr-424	560	9	the	the	DET
ftr-424	560	10	dividend	dividend	NOUN
ftr-424	560	11	tax	tax	NOUN
ftr-424	560	12	cut	cut	NOUN
ftr-424	560	13	over	over	ADP
ftr-424	560	14	ten	ten	NUM
ftr-424	560	15	years	year	NOUN
ftr-424	560	16	,	,	PUNCT
ftr-424	560	17	assuming	assume	VERB
ftr-424	560	18	that	that	SCONJ
ftr-424	560	19	it	it	PRON
ftr-424	560	20	is	be	AUX
ftr-424	560	21	made	make	VERB
ftr-424	560	22	permanent	permanent	ADJ
ftr-424	560	23	.	.	PUNCT
ftr-424	561	1	of	of	ADP
ftr-424	561	2	course	course	ADV
ftr-424	561	3	,	,	PUNCT
ftr-424	561	4	if	if	SCONJ
ftr-424	561	5	corporations	corporation	NOUN
ftr-424	561	6	pay	pay	VERB
ftr-424	561	7	unusually	unusually	ADV
ftr-424	561	8	large	large	ADJ
ftr-424	561	9	dividends	dividend	NOUN
ftr-424	561	10	during	during	ADP
ftr-424	561	11	the	the	DET
ftr-424	561	12	initial	initial	ADJ
ftr-424	561	13	years	year	NOUN
ftr-424	561	14	of	of	ADP
ftr-424	561	15	the	the	DET
ftr-424	561	16	cut	cut	NOUN
ftr-424	561	17	because	because	SCONJ
ftr-424	561	18	they	they	PRON
ftr-424	561	19	project	project	VERB
ftr-424	561	20	that	that	SCONJ
ftr-424	561	21	it	it	PRON
ftr-424	561	22	will	will	AUX
ftr-424	561	23	not	not	PART
ftr-424	561	24	be	be	AUX
ftr-424	561	25	made	make	VERB
ftr-424	561	26	permanent	permanent	ADJ
ftr-424	561	27	,	,	PUNCT
ftr-424	561	28	the	the	DET
ftr-424	561	29	tax	tax	NOUN
ftr-424	561	30	cost	cost	NOUN
ftr-424	561	31	of	of	ADP
ftr-424	561	32	the	the	DET
ftr-424	561	33	provision	provision	NOUN
ftr-424	561	34	would	would	AUX
ftr-424	561	35	increase	increase	VERB
ftr-424	561	36	.	.	PUNCT
ftr-424	562	1	see	see	VERB
ftr-424	562	2	,	,	PUNCT
ftr-424	562	3	e.g.	e.g.	ADV
ftr-424	562	4	,	,	PUNCT
ftr-424	562	5	norris	norris	PROPN
ftr-424	562	6	,	,	PUNCT
ftr-424	562	7	supra	supra	PROPN
ftr-424	562	8	note	note	NOUN
ftr-424	562	9	71	71	NUM
ftr-424	562	10	(	(	PUNCT
ftr-424	562	11	discussing	discuss	VERB
ftr-424	562	12	the	the	DET
ftr-424	562	13	microsoft	microsoft	PROPN
ftr-424	562	14	extraordinary	extraordinary	ADJ
ftr-424	562	15	dividend	dividend	NOUN
ftr-424	562	16	)	)	PUNCT
ftr-424	562	17	.	.	PUNCT
ftr-424	563	1	105	105	NUM
ftr-424	563	2	.	.	PUNCT
ftr-424	563	3	see	see	VERB
ftr-424	563	4	office	office	NOUN
ftr-424	563	5	of	of	ADP
ftr-424	563	6	management	management	NOUN
ftr-424	563	7	and	and	CCONJ
ftr-424	563	8	budget	budget	NOUN
ftr-424	563	9	,	,	PUNCT
ftr-424	563	10	budget	budget	NOUN
ftr-424	563	11	of	of	ADP
ftr-424	563	12	the	the	DET
ftr-424	563	13	united	united	PROPN
ftr-424	563	14	states	states	PROPN
ftr-424	563	15	government	government	NOUN
ftr-424	563	16	,	,	PUNCT
ftr-424	563	17	fiscal	fiscal	ADJ
ftr-424	563	18	year	year	NOUN
ftr-424	563	19	2004	2004	NUM
ftr-424	563	20	,	,	PUNCT
ftr-424	563	21	mid	mid	ADJ
ftr-424	563	22	-	-	NOUN
ftr-424	563	23	session	session	ADJ
ftr-424	563	24	review	review	NOUN
ftr-424	563	25	3	3	NUM
ftr-424	563	26	-	-	SYM
ftr-424	563	27	4	4	NUM
ftr-424	563	28	(	(	PUNCT
ftr-424	563	29	july	july	PROPN
ftr-424	563	30	15	15	NUM
ftr-424	563	31	,	,	PUNCT
ftr-424	563	32	2003	2003	NUM
ftr-424	563	33	)	)	PUNCT
ftr-424	563	34	,	,	PUNCT
ftr-424	563	35	at	at	ADP
ftr-424	563	36	http://www.whitehouse.gov/omb/budget/fy2004/pdf/04msr.pdf	http://www.whitehouse.gov/omb/budget/fy2004/pdf/04msr.pdf	NOUN
ftr-424	563	37	(	(	PUNCT
ftr-424	563	38	last	last	ADJ
ftr-424	563	39	visited	visit	VERB
ftr-424	563	40	feb	feb	PROPN
ftr-424	563	41	.	.	PROPN
ftr-424	563	42	8	8	NUM
ftr-424	563	43	,	,	PUNCT
ftr-424	563	44	2005	2005	NUM
ftr-424	563	45	)	)	PUNCT
ftr-424	563	46	.	.	PUNCT
ftr-424	564	1	106	106	NUM
ftr-424	564	2	.	.	PUNCT
ftr-424	565	1	see	see	VERB
ftr-424	565	2	deficit	deficit	NOUN
ftr-424	565	3	delusions	delusion	NOUN
ftr-424	565	4	,	,	PUNCT
ftr-424	565	5	wash	wash	NOUN
ftr-424	565	6	.	.	PUNCT
ftr-424	566	1	post	post	NOUN
ftr-424	566	2	,	,	PUNCT
ftr-424	566	3	aug	aug	PROPN
ftr-424	566	4	.	.	PROPN
ftr-424	566	5	29	29	NUM
ftr-424	566	6	,	,	PUNCT
ftr-424	566	7	2003	2003	NUM
ftr-424	566	8	,	,	PUNCT
ftr-424	566	9	at	at	ADP
ftr-424	566	10	a22	a22	PROPN
ftr-424	566	11	(	(	PUNCT
ftr-424	566	12	noting	note	VERB
ftr-424	566	13	that	that	SCONJ
ftr-424	566	14	the	the	DET
ftr-424	566	15	cumulative	cumulative	ADJ
ftr-424	566	16	deficit	deficit	NOUN
ftr-424	566	17	through	through	ADP
ftr-424	566	18	2013	2013	NUM
ftr-424	566	19	would	would	AUX
ftr-424	566	20	be	be	AUX
ftr-424	566	21	$	$	SYM
ftr-424	566	22	4.3	4.3	NUM
ftr-424	566	23	trillion	trillion	NUM
ftr-424	566	24	under	under	ADP
ftr-424	566	25	the	the	DET
ftr-424	566	26	assumptions	assumption	NOUN
ftr-424	566	27	given	give	VERB
ftr-424	566	28	,	,	PUNCT
ftr-424	566	29	which	which	PRON
ftr-424	566	30	is	be	AUX
ftr-424	566	31	three	three	NUM
ftr-424	566	32	times	time	NOUN
ftr-424	566	33	the	the	DET
ftr-424	566	34	congressional	congressional	ADJ
ftr-424	566	35	budget	budget	NOUN
ftr-424	566	36	office	office	NOUN
ftr-424	566	37	's	's	PART
ftr-424	566	38	official	official	ADJ
ftr-424	566	39	projection	projection	NOUN
ftr-424	566	40	based	base	VERB
ftr-424	566	41	on	on	ADP
ftr-424	566	42	elimination	elimination	NOUN
ftr-424	566	43	of	of	ADP
ftr-424	566	44	tax	tax	NOUN
ftr-424	566	45	cuts	cut	NOUN
ftr-424	566	46	according	accord	VERB
ftr-424	566	47	to	to	ADP
ftr-424	566	48	the	the	DET
ftr-424	566	49	sunset	sunset	NOUN
ftr-424	566	50	provisions	provision	NOUN
ftr-424	566	51	)	)	PUNCT
ftr-424	566	52	.	.	PUNCT
ftr-424	567	1	2004	2004	NUM
ftr-424	567	2	]	]	PUNCT
ftr-424	567	3	florida	florida	PROPN
ftr-424	567	4	tax	tax	PROPN
ftr-424	567	5	review	review	NOUN
ftr-424	567	6	of	of	ADP
ftr-424	567	7	"	"	PUNCT
ftr-424	567	8	reckless	reckless	ADJ
ftr-424	567	9	disregard	disregard	NOUN
ftr-424	567	10	"	"	PUNCT
ftr-424	567	11	in	in	ADP
ftr-424	567	12	pushing	push	VERB
ftr-424	567	13	such	such	ADJ
ftr-424	567	14	large	large	ADJ
ftr-424	567	15	tax	tax	NOUN
ftr-424	567	16	cuts	cut	NOUN
ftr-424	567	17	in	in	ADP
ftr-424	567	18	the	the	DET
ftr-424	567	19	face	face	NOUN
ftr-424	567	20	of	of	ADP
ftr-424	567	21	increased	increase	VERB
ftr-424	567	22	military	military	NOUN
ftr-424	567	23	and	and	CCONJ
ftr-424	567	24	other	other	ADJ
ftr-424	567	25	spending	spending	NOUN
ftr-424	567	26	.	.	PUNCT
ftr-424	568	1	"7	"7	PROPN
ftr-424	568	2	similarly	similarly	ADV
ftr-424	568	3	,	,	PUNCT
ftr-424	568	4	the	the	DET
ftr-424	568	5	bush	bush	PROPN
ftr-424	568	6	budget	budget	NOUN
ftr-424	568	7	for	for	ADP
ftr-424	568	8	2002	2002	NUM
ftr-424	568	9	acknowledged	acknowledge	VERB
ftr-424	568	10	that	that	SCONJ
ftr-424	568	11	publicly	publicly	ADV
ftr-424	568	12	held	hold	VERB
ftr-424	568	13	u.s	u.s	PROPN
ftr-424	568	14	.	.	PROPN
ftr-424	568	15	debt	debt	NOUN
ftr-424	568	16	had	have	AUX
ftr-424	568	17	declined	decline	VERB
ftr-424	568	18	from	from	ADP
ftr-424	568	19	$	$	SYM
ftr-424	568	20	3.8	3.8	NUM
ftr-424	568	21	trillion	trillion	NUM
ftr-424	568	22	to	to	PART
ftr-424	568	23	$	$	SYM
ftr-424	568	24	3.4	3.4	NUM
ftr-424	568	25	trillion	trillion	NUM
ftr-424	568	26	between	between	ADP
ftr-424	568	27	1998	1998	NUM
ftr-424	568	28	and	and	CCONJ
ftr-424	568	29	2000.'08	2000.'08	NUM
ftr-424	568	30	including	include	VERB
ftr-424	568	31	the	the	DET
ftr-424	568	32	federal	federal	ADJ
ftr-424	568	33	government	government	NOUN
ftr-424	568	34	's	's	PART
ftr-424	568	35	non	non	ADJ
ftr-424	568	36	-	-	ADJ
ftr-424	568	37	publicly	publicly	ADV
ftr-424	568	38	held	hold	VERB
ftr-424	568	39	debt	debt	NOUN
ftr-424	568	40	(	(	PUNCT
ftr-424	568	41	i.e.	i.e.	X
ftr-424	568	42	,	,	PUNCT
ftr-424	568	43	borrowing	borrow	VERB
ftr-424	568	44	from	from	ADP
ftr-424	568	45	social	social	ADJ
ftr-424	568	46	security	security	NOUN
ftr-424	568	47	for	for	ADP
ftr-424	568	48	general	general	ADJ
ftr-424	568	49	expenditures	expenditure	NOUN
ftr-424	568	50	)	)	PUNCT
ftr-424	568	51	,	,	PUNCT
ftr-424	568	52	the	the	DET
ftr-424	568	53	u.s	u.s	PROPN
ftr-424	568	54	.	.	PROPN
ftr-424	568	55	debt	debt	NOUN
ftr-424	568	56	at	at	ADP
ftr-424	568	57	the	the	DET
ftr-424	568	58	beginning	beginning	NOUN
ftr-424	568	59	of	of	ADP
ftr-424	568	60	2001	2001	NUM
ftr-424	568	61	was	be	AUX
ftr-424	568	62	approximately	approximately	ADV
ftr-424	568	63	$	$	SYM
ftr-424	568	64	5.7	5.7	NUM
ftr-424	568	65	trillion	trillion	NUM
ftr-424	568	66	.	.	PUNCT
ftr-424	568	67	'	'	PUNCT
ftr-424	569	1	as	as	ADP
ftr-424	569	2	of	of	ADP
ftr-424	569	3	february	february	PROPN
ftr-424	569	4	8	8	NUM
ftr-424	569	5	,	,	PUNCT
ftr-424	569	6	2005	2005	NUM
ftr-424	569	7	,	,	PUNCT
ftr-424	569	8	the	the	DET
ftr-424	569	9	federal	federal	ADJ
ftr-424	569	10	debt	debt	NOUN
ftr-424	569	11	had	have	AUX
ftr-424	569	12	reached	reach	VERB
ftr-424	569	13	slightly	slightly	ADV
ftr-424	569	14	more	more	ADJ
ftr-424	569	15	than	than	ADP
ftr-424	569	16	$	$	SYM
ftr-424	569	17	7.6	7.6	NUM
ftr-424	569	18	trillion	trillion	NUM
ftr-424	569	19	.	.	PUNCT
ftr-424	570	1	"	"	PUNCT
ftr-424	570	2	'	'	PUNCT
ftr-424	570	3	borrowing	borrow	VERB
ftr-424	570	4	to	to	PART
ftr-424	570	5	finance	finance	VERB
ftr-424	570	6	tax	tax	NOUN
ftr-424	570	7	cuts	cut	NOUN
ftr-424	570	8	,	,	PUNCT
ftr-424	570	9	the	the	DET
ftr-424	570	10	fight	fight	NOUN
ftr-424	570	11	against	against	ADP
ftr-424	570	12	terrorism	terrorism	NOUN
ftr-424	570	13	,	,	PUNCT
ftr-424	570	14	and	and	CCONJ
ftr-424	570	15	routine	routine	ADJ
ftr-424	570	16	government	government	NOUN
ftr-424	570	17	operations	operation	NOUN
ftr-424	570	18	is	be	AUX
ftr-424	570	19	projected	project	VERB
ftr-424	570	20	to	to	PART
ftr-424	570	21	cost	cost	VERB
ftr-424	570	22	$	$	SYM
ftr-424	570	23	3.60	3.60	NUM
ftr-424	570	24	for	for	ADP
ftr-424	570	25	each	each	DET
ftr-424	570	26	dollar	dollar	NOUN
ftr-424	570	27	of	of	ADP
ftr-424	570	28	the	the	DET
ftr-424	570	29	tax	tax	NOUN
ftr-424	570	30	cuts	cut	NOUN
ftr-424	570	31	over	over	ADP
ftr-424	570	32	the	the	DET
ftr-424	570	33	next	next	ADJ
ftr-424	570	34	6	6	NUM
ftr-424	570	35	years	year	NOUN
ftr-424	570	36	.	.	PUNCT
ftr-424	570	37	"	"	PUNCT
ftr-424	570	38	'	'	PUNCT
ftr-424	570	39	taxpayers	taxpayer	NOUN
ftr-424	570	40	in	in	ADP
ftr-424	570	41	the	the	DET
ftr-424	570	42	$	$	SYM
ftr-424	570	43	28,000	28,000	NUM
ftr-424	570	44	to	to	PART
ftr-424	570	45	$	$	SYM
ftr-424	570	46	45,000	45,000	NUM
ftr-424	570	47	income	income	NOUN
ftr-424	570	48	range	range	NOUN
ftr-424	570	49	"	"	PUNCT
ftr-424	570	50	are	be	AUX
ftr-424	570	51	especially	especially	ADV
ftr-424	570	52	hard	hard	ADV
ftr-424	570	53	hit	hit	VERB
ftr-424	570	54	by	by	ADP
ftr-424	570	55	federal	federal	ADJ
ftr-424	570	56	borrowing	borrowing	NOUN
ftr-424	570	57	"	"	PUNCT
ftr-424	570	58	'	'	PUNCT
ftr-424	570	59	as	as	SCONJ
ftr-424	570	60	interest	interest	NOUN
ftr-424	570	61	rates	rate	NOUN
ftr-424	570	62	rise	rise	VERB
ftr-424	570	63	and	and	CCONJ
ftr-424	570	64	federal	federal	ADJ
ftr-424	570	65	funds	fund	NOUN
ftr-424	570	66	for	for	ADP
ftr-424	570	67	public	public	ADJ
ftr-424	570	68	goods	good	NOUN
ftr-424	570	69	especially	especially	ADV
ftr-424	570	70	important	important	ADJ
ftr-424	570	71	to	to	ADP
ftr-424	570	72	lower	low	ADJ
ftr-424	570	73	-	-	PUNCT
ftr-424	570	74	income	income	NOUN
ftr-424	570	75	households	household	NOUN
ftr-424	570	76	,	,	PUNCT
ftr-424	570	77	such	such	ADJ
ftr-424	570	78	as	as	ADP
ftr-424	570	79	education	education	NOUN
ftr-424	570	80	and	and	CCONJ
ftr-424	570	81	health	health	NOUN
ftr-424	570	82	care	care	NOUN
ftr-424	570	83	,	,	PUNCT
ftr-424	570	84	dry	dry	VERB
ftr-424	570	85	up	up	ADP
ftr-424	570	86	.	.	PUNCT
ftr-424	571	1	the	the	DET
ftr-424	571	2	tax	tax	NOUN
ftr-424	571	3	cuts	cut	NOUN
ftr-424	571	4	play	play	VERB
ftr-424	571	5	a	a	DET
ftr-424	571	6	significant	significant	ADJ
ftr-424	571	7	roll	roll	NOUN
ftr-424	571	8	in	in	ADP
ftr-424	571	9	the	the	DET
ftr-424	571	10	growth	growth	NOUN
ftr-424	571	11	of	of	ADP
ftr-424	571	12	federal	federal	ADJ
ftr-424	571	13	deficits	deficit	NOUN
ftr-424	571	14	and	and	CCONJ
ftr-424	571	15	debt	debt	NOUN
ftr-424	571	16	and	and	CCONJ
ftr-424	571	17	will	will	AUX
ftr-424	571	18	play	play	VERB
ftr-424	571	19	an	an	DET
ftr-424	571	20	even	even	ADV
ftr-424	571	21	greater	great	ADJ
ftr-424	571	22	role	role	NOUN
ftr-424	571	23	in	in	ADP
ftr-424	571	24	future	future	ADJ
ftr-424	571	25	decades	decade	NOUN
ftr-424	571	26	if	if	SCONJ
ftr-424	571	27	they	they	PRON
ftr-424	571	28	are	be	AUX
ftr-424	571	29	made	make	VERB
ftr-424	571	30	permanent	permanent	ADJ
ftr-424	571	31	.	.	PUNCT
ftr-424	572	1	for	for	ADP
ftr-424	572	2	example	example	NOUN
ftr-424	572	3	,	,	PUNCT
ftr-424	572	4	if	if	SCONJ
ftr-424	572	5	egttra	egttra	NOUN
ftr-424	572	6	's	's	PART
ftr-424	572	7	repeal	repeal	NOUN
ftr-424	572	8	of	of	ADP
ftr-424	572	9	the	the	DET
ftr-424	572	10	estate	estate	NOUN
ftr-424	572	11	tax	tax	NOUN
ftr-424	572	12	(	(	PUNCT
ftr-424	572	13	passed	pass	VERB
ftr-424	572	14	through	through	ADP
ftr-424	572	15	sunset	sunset	NOUN
ftr-424	572	16	gimmicks	gimmick	NOUN
ftr-424	572	17	that	that	PRON
ftr-424	572	18	phased	phase	VERB
ftr-424	572	19	in	in	ADP
ftr-424	572	20	a	a	DET
ftr-424	572	21	gradual	gradual	ADJ
ftr-424	572	22	reduction	reduction	NOUN
ftr-424	572	23	in	in	ADP
ftr-424	572	24	rates	rate	NOUN
ftr-424	572	25	and	and	CCONJ
ftr-424	572	26	completely	completely	ADV
ftr-424	572	27	eliminated	eliminate	VERB
ftr-424	572	28	the	the	DET
ftr-424	572	29	tax	tax	NOUN
ftr-424	572	30	only	only	ADV
ftr-424	572	31	for	for	ADP
ftr-424	572	32	2010	2010	NUM
ftr-424	572	33	,	,	PUNCT
ftr-424	572	34	reverting	revert	VERB
ftr-424	572	35	to	to	ADP
ftr-424	572	36	2000	2000	NUM
ftr-424	572	37	law	law	NOUN
ftr-424	572	38	for	for	ADP
ftr-424	572	39	years	year	NOUN
ftr-424	572	40	after	after	ADP
ftr-424	572	41	2010	2010	NUM
ftr-424	572	42	)	)	PUNCT
ftr-424	572	43	were	be	AUX
ftr-424	572	44	made	make	VERB
ftr-424	572	45	permanent	permanent	ADJ
ftr-424	572	46	,	,	PUNCT
ftr-424	572	47	the	the	DET
ftr-424	572	48	cost	cost	NOUN
ftr-424	572	49	for	for	ADP
ftr-424	572	50	just	just	ADV
ftr-424	572	51	the	the	DET
ftr-424	572	52	second	second	ADJ
ftr-424	572	53	decade	decade	NOUN
ftr-424	572	54	,	,	PUNCT
ftr-424	572	55	from	from	ADP
ftr-424	572	56	2011	2011	NUM
ftr-424	572	57	to	to	ADP
ftr-424	572	58	2022	2022	NUM
ftr-424	572	59	,	,	PUNCT
ftr-424	572	60	is	be	AUX
ftr-424	572	61	estimated	estimate	VERB
ftr-424	572	62	at	at	ADP
ftr-424	572	63	an	an	DET
ftr-424	572	64	astounding	astounding	ADJ
ftr-424	572	65	$	$	SYM
ftr-424	572	66	4.1	4.1	NUM
ftr-424	572	67	trillion	trillion	NUM
ftr-424	572	68	"	"	NUM
ftr-424	572	69	3	3	NUM
ftr-424	572	70	just	just	ADV
ftr-424	572	71	about	about	ADV
ftr-424	572	72	sufficient	sufficient	ADJ
ftr-424	572	73	to	to	PART
ftr-424	572	74	pay	pay	VERB
ftr-424	572	75	off	off	ADP
ftr-424	572	76	the	the	DET
ftr-424	572	77	entire	entire	ADJ
ftr-424	572	78	current	current	ADJ
ftr-424	572	79	amount	amount	NOUN
ftr-424	572	80	of	of	ADP
ftr-424	572	81	publicly	publicly	ADV
ftr-424	572	82	held	hold	VERB
ftr-424	572	83	federal	federal	ADJ
ftr-424	572	84	debt	debt	NOUN
ftr-424	572	85	.	.	PUNCT
ftr-424	573	1	"4	"4	ADJ
ftr-424	573	2	commentaries	commentary	NOUN
ftr-424	573	3	from	from	ADP
ftr-424	573	4	liberal	liberal	ADJ
ftr-424	573	5	and	and	CCONJ
ftr-424	573	6	conservative	conservative	ADJ
ftr-424	573	7	sources	source	NOUN
ftr-424	573	8	alike	alike	ADV
ftr-424	573	9	acknowledge	acknowledge	VERB
ftr-424	573	10	the	the	DET
ftr-424	573	11	rapid	rapid	ADJ
ftr-424	573	12	shift	shift	NOUN
ftr-424	573	13	from	from	ADP
ftr-424	573	14	budget	budget	NOUN
ftr-424	573	15	surpluses	surplus	NOUN
ftr-424	573	16	to	to	ADP
ftr-424	573	17	years	year	NOUN
ftr-424	573	18	of	of	ADP
ftr-424	573	19	budget	budget	NOUN
ftr-424	573	20	deficits	deficit	NOUN
ftr-424	573	21	in	in	ADP
ftr-424	573	22	conjunction	conjunction	NOUN
ftr-424	573	23	with	with	ADP
ftr-424	573	24	the	the	DET
ftr-424	573	25	2001	2001	NUM
ftr-424	573	26	-	-	SYM
ftr-424	573	27	2003	2003	NUM
ftr-424	573	28	tax	tax	NOUN
ftr-424	573	29	cuts	cut	NOUN
ftr-424	573	30	.	.	PUNCT
ftr-424	574	1	"5	"5	VERB
ftr-424	574	2	the	the	DET
ftr-424	574	3	joint	joint	ADJ
ftr-424	574	4	economic	economic	ADJ
ftr-424	574	5	107	107	PROPN
ftr-424	574	6	.	.	PUNCT
ftr-424	575	1	see	see	VERB
ftr-424	575	2	,	,	PUNCT
ftr-424	575	3	e.g.	e.g.	ADV
ftr-424	575	4	,	,	PUNCT
ftr-424	575	5	daniel	daniel	PROPN
ftr-424	575	6	shaviro	shaviro	PROPN
ftr-424	575	7	,	,	PUNCT
ftr-424	575	8	reckless	reckless	ADJ
ftr-424	575	9	disregard	disregard	NOUN
ftr-424	575	10	:	:	PUNCT
ftr-424	575	11	the	the	DET
ftr-424	575	12	bush	bush	PROPN
ftr-424	575	13	administration	administration	NOUN
ftr-424	575	14	's	's	PART
ftr-424	575	15	policy	policy	NOUN
ftr-424	575	16	of	of	ADP
ftr-424	575	17	cutting	cut	VERB
ftr-424	575	18	taxes	taxis	NOUN
ftr-424	575	19	in	in	ADP
ftr-424	575	20	the	the	DET
ftr-424	575	21	face	face	NOUN
ftr-424	575	22	of	of	ADP
ftr-424	575	23	an	an	DET
ftr-424	575	24	enormous	enormous	ADJ
ftr-424	575	25	fiscal	fiscal	ADJ
ftr-424	575	26	gap	gap	NOUN
ftr-424	575	27	(	(	PUNCT
ftr-424	575	28	sept	sept	PROPN
ftr-424	575	29	.	.	PROPN
ftr-424	575	30	2003	2003	NUM
ftr-424	575	31	)	)	PUNCT
ftr-424	575	32	,	,	PUNCT
ftr-424	575	33	nyu	nyu	PROPN
ftr-424	575	34	l.	l.	PROPN
ftr-424	575	35	sch	sch	PROPN
ftr-424	575	36	.	.	PUNCT
ftr-424	576	1	pub	pub	NOUN
ftr-424	576	2	.	.	PUNCT
ftr-424	577	1	l.	l.	PROPN
ftr-424	577	2	research	research	PROPN
ftr-424	577	3	paper	paper	PROPN
ftr-424	577	4	no	no	INTJ
ftr-424	577	5	.	.	PROPN
ftr-424	577	6	71	71	NUM
ftr-424	577	7	,	,	PUNCT
ftr-424	577	8	at	at	ADP
ftr-424	577	9	http://ssm.com/abstract--444242	http://ssm.com/abstract--444242	NOUN
ftr-424	577	10	.	.	PROPN
ftr-424	577	11	108	108	NUM
ftr-424	577	12	.	.	PUNCT
ftr-424	577	13	2001	2001	NUM
ftr-424	577	14	budget	budget	NOUN
ftr-424	577	15	,	,	PUNCT
ftr-424	577	16	supra	supra	PROPN
ftr-424	577	17	note	note	PROPN
ftr-424	577	18	94	94	NUM
ftr-424	577	19	,	,	PUNCT
ftr-424	577	20	at	at	ADP
ftr-424	577	21	29	29	NUM
ftr-424	577	22	.	.	PUNCT
ftr-424	577	23	109	109	NUM
ftr-424	577	24	.	.	PUNCT
ftr-424	578	1	bureau	bureau	NOUN
ftr-424	578	2	of	of	ADP
ftr-424	578	3	the	the	DET
ftr-424	578	4	debt	debt	NOUN
ftr-424	578	5	,	,	PUNCT
ftr-424	578	6	treasury	treasury	PROPN
ftr-424	578	7	department	department	PROPN
ftr-424	578	8	(	(	PUNCT
ftr-424	578	9	online	online	ADJ
ftr-424	578	10	debt	debt	NOUN
ftr-424	578	11	statistics	statistic	NOUN
ftr-424	578	12	)	)	PUNCT
ftr-424	578	13	,	,	PUNCT
ftr-424	578	14	at	at	ADP
ftr-424	578	15	http://www.publicdebt.treas.gov	http://www.publicdebt.treas.gov	PROPN
ftr-424	578	16	(	(	PUNCT
ftr-424	578	17	last	last	ADV
ftr-424	578	18	visited	visit	VERB
ftr-424	578	19	for	for	ADP
ftr-424	578	20	this	this	DET
ftr-424	578	21	purpose	purpose	NOUN
ftr-424	578	22	feb	feb	PROPN
ftr-424	578	23	.	.	PROPN
ftr-424	578	24	8	8	NUM
ftr-424	578	25	,	,	PUNCT
ftr-424	578	26	2005	2005	NUM
ftr-424	578	27	)	)	PUNCT
ftr-424	578	28	.	.	PUNCT
ftr-424	579	1	110	110	NUM
ftr-424	579	2	.	.	PUNCT
ftr-424	580	1	i	i	PRON
ftr-424	580	2	d.	d.	PROPN
ftr-424	580	3	(	(	PUNCT
ftr-424	580	4	showing	show	VERB
ftr-424	580	5	debt	debt	NOUN
ftr-424	580	6	of	of	ADP
ftr-424	580	7	$	$	SYM
ftr-424	580	8	7,617,143,521,850.79	7,617,143,521,850.79	NOUN
ftr-424	580	9	)	)	PUNCT
ftr-424	580	10	.	.	PUNCT
ftr-424	581	1	of	of	ADP
ftr-424	581	2	the	the	DET
ftr-424	581	3	more	more	ADJ
ftr-424	581	4	than	than	ADP
ftr-424	581	5	$	$	SYM
ftr-424	581	6	7.6	7.6	NUM
ftr-424	581	7	trillion	trillion	NUM
ftr-424	581	8	in	in	ADP
ftr-424	581	9	current	current	ADJ
ftr-424	581	10	debt	debt	NOUN
ftr-424	581	11	,	,	PUNCT
ftr-424	581	12	almost	almost	ADV
ftr-424	581	13	$	$	SYM
ftr-424	581	14	4.4	4.4	NUM
ftr-424	581	15	trillion	trillion	NUM
ftr-424	581	16	is	be	AUX
ftr-424	581	17	held	hold	VERB
ftr-424	581	18	by	by	ADP
ftr-424	581	19	the	the	DET
ftr-424	581	20	public	public	NOUN
ftr-424	581	21	.	.	PUNCT
ftr-424	582	1	i	i	PRON
ftr-424	582	2	d.	d.	PROPN
ftr-424	582	3	111	111	NUM
ftr-424	582	4	.	.	PUNCT
ftr-424	583	1	citizens	citizen	NOUN
ftr-424	583	2	for	for	ADP
ftr-424	583	3	tax	tax	NOUN
ftr-424	583	4	justice	justice	NOUN
ftr-424	583	5	,	,	PUNCT
ftr-424	583	6	we	we	PRON
ftr-424	583	7	're	be	AUX
ftr-424	583	8	paying	pay	VERB
ftr-424	583	9	dearly	dearly	ADV
ftr-424	583	10	for	for	ADP
ftr-424	583	11	bush	bush	PROPN
ftr-424	583	12	's	's	PART
ftr-424	583	13	tax	tax	NOUN
ftr-424	583	14	cuts	cut	NOUN
ftr-424	583	15	4	4	NUM
ftr-424	583	16	(	(	PUNCT
ftr-424	583	17	sept	sept	PROPN
ftr-424	583	18	.	.	PROPN
ftr-424	583	19	23	23	NUM
ftr-424	583	20	,	,	PUNCT
ftr-424	583	21	2003	2003	NUM
ftr-424	583	22	)	)	PUNCT
ftr-424	583	23	(	(	PUNCT
ftr-424	583	24	using	use	VERB
ftr-424	583	25	data	datum	NOUN
ftr-424	583	26	from	from	ADP
ftr-424	583	27	congressional	congressional	ADJ
ftr-424	583	28	budget	budget	NOUN
ftr-424	583	29	office	office	NOUN
ftr-424	583	30	,	,	PUNCT
ftr-424	583	31	the	the	DET
ftr-424	583	32	budget	budget	NOUN
ftr-424	583	33	and	and	CCONJ
ftr-424	583	34	economic	economic	ADJ
ftr-424	583	35	outlook	outlook	NOUN
ftr-424	583	36	:	:	PUNCT
ftr-424	583	37	an	an	DET
ftr-424	583	38	update	update	NOUN
ftr-424	583	39	(	(	PUNCT
ftr-424	583	40	aug	aug	PROPN
ftr-424	583	41	.	.	PROPN
ftr-424	583	42	2003	2003	NUM
ftr-424	583	43	)	)	PUNCT
ftr-424	583	44	to	to	PART
ftr-424	583	45	project	project	VERB
ftr-424	583	46	that	that	SCONJ
ftr-424	583	47	from	from	ADP
ftr-424	583	48	2002	2002	NUM
ftr-424	583	49	to	to	ADP
ftr-424	583	50	2007	2007	NUM
ftr-424	583	51	the	the	DET
ftr-424	583	52	tax	tax	NOUN
ftr-424	583	53	cuts	cut	NOUN
ftr-424	583	54	will	will	AUX
ftr-424	583	55	amount	amount	VERB
ftr-424	583	56	to	to	ADP
ftr-424	583	57	$	$	SYM
ftr-424	583	58	1.036	1.036	NUM
ftr-424	583	59	trillion	trillion	NUM
ftr-424	583	60	,	,	PUNCT
ftr-424	583	61	which	which	PRON
ftr-424	583	62	will	will	AUX
ftr-424	583	63	increase	increase	VERB
ftr-424	583	64	the	the	DET
ftr-424	583	65	national	national	ADJ
ftr-424	583	66	debt	debt	NOUN
ftr-424	583	67	by	by	ADP
ftr-424	583	68	$	$	SYM
ftr-424	583	69	3.763	3.763	NUM
ftr-424	583	70	trillion	trillion	NUM
ftr-424	583	71	)	)	PUNCT
ftr-424	583	72	,	,	PUNCT
ftr-424	583	73	at	at	ADP
ftr-424	583	74	http://www.ctj.org/pdf/debt0903.pdf	http://www.ctj.org/pdf/debt0903.pdf	PROPN
ftr-424	583	75	.	.	PUNCT
ftr-424	584	1	112	112	NUM
ftr-424	584	2	.	.	PUNCT
ftr-424	585	1	david	david	PROPN
ftr-424	585	2	cay	cay	PROPN
ftr-424	585	3	johnston	johnston	PROPN
ftr-424	585	4	,	,	PUNCT
ftr-424	585	5	studies	study	NOUN
ftr-424	585	6	say	say	VERB
ftr-424	585	7	tax	tax	NOUN
ftr-424	585	8	cuts	cut	NOUN
ftr-424	585	9	now	now	ADV
ftr-424	585	10	will	will	AUX
ftr-424	585	11	bring	bring	VERB
ftr-424	585	12	bigger	big	ADJ
ftr-424	585	13	bill	bill	NOUN
ftr-424	585	14	later	later	ADV
ftr-424	585	15	,	,	PUNCT
ftr-424	585	16	n.y	n.y	PROPN
ftr-424	585	17	.	.	PROPN
ftr-424	585	18	times	times	PROPN
ftr-424	585	19	,	,	PUNCT
ftr-424	585	20	sept	sept	PROPN
ftr-424	585	21	.	.	PROPN
ftr-424	585	22	23	23	NUM
ftr-424	585	23	,	,	PUNCT
ftr-424	585	24	2003	2003	NUM
ftr-424	585	25	,	,	PUNCT
ftr-424	585	26	at	at	ADP
ftr-424	585	27	c2	c2	PROPN
ftr-424	585	28	.	.	PUNCT
ftr-424	586	1	113	113	NUM
ftr-424	586	2	.	.	PUNCT
ftr-424	587	1	see	see	VERB
ftr-424	587	2	gates	gate	NOUN
ftr-424	587	3	&	&	CCONJ
ftr-424	587	4	collins	collins	PROPN
ftr-424	587	5	,	,	PUNCT
ftr-424	587	6	supra	supra	PROPN
ftr-424	587	7	note	note	PROPN
ftr-424	587	8	77	77	NUM
ftr-424	587	9	,	,	PUNCT
ftr-424	587	10	at	at	ADP
ftr-424	587	11	104	104	NUM
ftr-424	587	12	.	.	PUNCT
ftr-424	587	13	114	114	NUM
ftr-424	587	14	.	.	PUNCT
ftr-424	588	1	see	see	VERB
ftr-424	588	2	supra	supra	PROPN
ftr-424	588	3	note	note	NOUN
ftr-424	588	4	110	110	NUM
ftr-424	588	5	and	and	CCONJ
ftr-424	588	6	accompanying	accompany	VERB
ftr-424	588	7	text	text	NOUN
ftr-424	588	8	.	.	PUNCT
ftr-424	589	1	115	115	NUM
ftr-424	589	2	.	.	PUNCT
ftr-424	590	1	two	two	NUM
ftr-424	590	2	statements	statement	NOUN
ftr-424	590	3	are	be	AUX
ftr-424	590	4	illustrative	illustrative	ADJ
ftr-424	590	5	:	:	PUNCT
ftr-424	590	6	the	the	DET
ftr-424	590	7	plan	plan	NOUN
ftr-424	590	8	was	be	AUX
ftr-424	590	9	:	:	PUNCT
ftr-424	590	10	a	a	DET
ftr-424	590	11	$	$	SYM
ftr-424	590	12	400	400	NUM
ftr-424	590	13	billion	billion	NUM
ftr-424	590	14	federal	federal	ADJ
ftr-424	590	15	budget	budget	NOUN
ftr-424	590	16	surplus	surplus	NOUN
ftr-424	590	17	this	this	DET
ftr-424	590	18	year	year	NOUN
ftr-424	590	19	and	and	CCONJ
ftr-424	590	20	a	a	DET
ftr-424	590	21	national	national	ADJ
ftr-424	590	22	debt	debt	NOUN
ftr-424	590	23	of	of	ADP
ftr-424	590	24	$	$	SYM
ftr-424	590	25	2.1	2.1	NUM
ftr-424	590	26	trillion	trillion	NUM
ftr-424	590	27	heading	head	VERB
ftr-424	590	28	rapidly	rapidly	ADV
ftr-424	590	29	to	to	ADP
ftr-424	590	30	zero	zero	NUM
ftr-424	590	31	.	.	PUNCT
ftr-424	591	1	that	that	PRON
ftr-424	591	2	was	be	AUX
ftr-424	591	3	the	the	DET
ftr-424	591	4	[	[	X
ftr-424	591	5	vol	vol	NOUN
ftr-424	591	6	.	.	PUNCT
ftr-424	591	7	6:9	6:9	NUM
ftr-424	592	1	congress	congress	PROPN
ftr-424	592	2	fiddles	fiddle	VERB
ftr-424	592	3	while	while	SCONJ
ftr-424	592	4	middle	middle	PROPN
ftr-424	592	5	america	america	PROPN
ftr-424	592	6	burns	burns	PROPN
ftr-424	592	7	committee	committee	PROPN
ftr-424	592	8	report	report	NOUN
ftr-424	592	9	optimistically	optimistically	ADV
ftr-424	592	10	implies	imply	VERB
ftr-424	592	11	that	that	SCONJ
ftr-424	592	12	the	the	DET
ftr-424	592	13	economy	economy	NOUN
ftr-424	592	14	may	may	AUX
ftr-424	592	15	be	be	AUX
ftr-424	592	16	able	able	ADJ
ftr-424	592	17	to	to	PART
ftr-424	592	18	grow	grow	VERB
ftr-424	592	19	itself	itself	PRON
ftr-424	592	20	out	out	ADP
ftr-424	592	21	of	of	ADP
ftr-424	592	22	the	the	DET
ftr-424	592	23	debt	debt	NOUN
ftr-424	592	24	even	even	ADV
ftr-424	592	25	with	with	ADP
ftr-424	592	26	the	the	DET
ftr-424	592	27	huge	huge	ADJ
ftr-424	592	28	tax	tax	NOUN
ftr-424	592	29	cuts	cut	NOUN
ftr-424	592	30	.	.	PUNCT
ftr-424	593	1	"6	"6	ADJ
ftr-424	593	2	other	other	ADJ
ftr-424	593	3	commentators	commentator	NOUN
ftr-424	593	4	note	note	VERB
ftr-424	593	5	that	that	SCONJ
ftr-424	593	6	rampant	rampant	ADJ
ftr-424	593	7	inflation	inflation	NOUN
ftr-424	593	8	could	could	AUX
ftr-424	593	9	also	also	ADV
ftr-424	593	10	theoretically	theoretically	ADV
ftr-424	593	11	solve	solve	VERB
ftr-424	593	12	the	the	DET
ftr-424	593	13	debt	debt	NOUN
ftr-424	593	14	problem	problem	NOUN
ftr-424	593	15	,	,	PUNCT
ftr-424	593	16	though	though	SCONJ
ftr-424	593	17	at	at	ADP
ftr-424	593	18	immense	immense	ADJ
ftr-424	593	19	social	social	ADJ
ftr-424	593	20	and	and	CCONJ
ftr-424	593	21	long	long	ADJ
ftr-424	593	22	-	-	PUNCT
ftr-424	593	23	term	term	NOUN
ftr-424	593	24	economic	economic	ADJ
ftr-424	593	25	costs	cost	NOUN
ftr-424	593	26	.	.	PUNCT
ftr-424	594	1	"7	"7	INTJ
ftr-424	594	2	the	the	DET
ftr-424	594	3	former	former	ADJ
ftr-424	594	4	is	be	AUX
ftr-424	594	5	at	at	ADP
ftr-424	594	6	best	well	ADV
ftr-424	594	7	unlikely	unlikely	ADJ
ftr-424	594	8	,	,	PUNCT
ftr-424	594	9	and	and	CCONJ
ftr-424	594	10	the	the	DET
ftr-424	594	11	latter	latter	ADJ
ftr-424	594	12	is	be	AUX
ftr-424	594	13	troublesome	troublesome	ADJ
ftr-424	594	14	.	.	PUNCT
ftr-424	595	1	a	a	DET
ftr-424	595	2	glance	glance	NOUN
ftr-424	595	3	at	at	ADP
ftr-424	595	4	recent	recent	ADJ
ftr-424	595	5	articles	article	NOUN
ftr-424	595	6	in	in	ADP
ftr-424	595	7	the	the	DET
ftr-424	595	8	national	national	ADJ
ftr-424	595	9	media	medium	NOUN
ftr-424	595	10	reveals	reveal	VERB
ftr-424	595	11	growing	grow	VERB
ftr-424	595	12	concern	concern	NOUN
ftr-424	595	13	that	that	SCONJ
ftr-424	595	14	deficits	deficit	NOUN
ftr-424	595	15	may	may	AUX
ftr-424	595	16	eventually	eventually	ADV
ftr-424	595	17	lead	lead	VERB
ftr-424	595	18	to	to	ADP
ftr-424	595	19	reductions	reduction	NOUN
ftr-424	595	20	in	in	ADP
ftr-424	595	21	savings	saving	NOUN
ftr-424	595	22	available	available	ADJ
ftr-424	595	23	for	for	ADP
ftr-424	595	24	capital	capital	NOUN
ftr-424	595	25	investment	investment	NOUN
ftr-424	595	26	,	,	PUNCT
ftr-424	595	27	less	less	ADJ
ftr-424	595	28	attractiveness	attractiveness	NOUN
ftr-424	595	29	of	of	ADP
ftr-424	595	30	treasury	treasury	PROPN
ftr-424	595	31	debt	debt	NOUN
ftr-424	595	32	to	to	ADP
ftr-424	595	33	foreigners	foreigner	NOUN
ftr-424	595	34	(	(	PUNCT
ftr-424	595	35	who	who	PRON
ftr-424	595	36	now	now	ADV
ftr-424	595	37	account	account	VERB
ftr-424	595	38	for	for	ADP
ftr-424	595	39	roughly	roughly	ADV
ftr-424	595	40	40	40	NUM
ftr-424	595	41	%	%	NOUN
ftr-424	595	42	of	of	ADP
ftr-424	595	43	u.s	u.s	PROPN
ftr-424	595	44	.	.	PROPN
ftr-424	595	45	debt	debt	NOUN
ftr-424	595	46	holders	holder	NOUN
ftr-424	595	47	)	)	PUNCT
ftr-424	595	48	,	,	PUNCT
ftr-424	595	49	a	a	DET
ftr-424	595	50	currency	currency	NOUN
ftr-424	595	51	crisis	crisis	NOUN
ftr-424	595	52	,	,	PUNCT
ftr-424	595	53	and	and	CCONJ
ftr-424	595	54	big	big	ADJ
ftr-424	595	55	bills	bill	NOUN
ftr-424	595	56	for	for	ADP
ftr-424	595	57	future	future	ADJ
ftr-424	595	58	generations	generation	NOUN
ftr-424	595	59	of	of	ADP
ftr-424	595	60	taxpayers	taxpayer	NOUN
ftr-424	595	61	.	.	PUNCT
ftr-424	596	1	"	"	PUNCT
ftr-424	596	2	'	'	PUNCT
ftr-424	596	3	commentators	commentator	NOUN
ftr-424	596	4	on	on	ADP
ftr-424	596	5	both	both	DET
ftr-424	596	6	sides	side	NOUN
ftr-424	596	7	of	of	ADP
ftr-424	596	8	the	the	DET
ftr-424	596	9	political	political	ADJ
ftr-424	596	10	spectrum	spectrum	NOUN
ftr-424	596	11	generally	generally	ADV
ftr-424	596	12	acknowledge	acknowledge	VERB
ftr-424	596	13	that	that	SCONJ
ftr-424	596	14	the	the	DET
ftr-424	596	15	deficit	deficit	NOUN
ftr-424	596	16	and	and	CCONJ
ftr-424	596	17	the	the	DET
ftr-424	596	18	related	relate	VERB
ftr-424	596	19	federal	federal	ADJ
ftr-424	596	20	debt	debt	NOUN
ftr-424	596	21	have	have	VERB
ftr-424	596	22	potentially	potentially	ADV
ftr-424	596	23	significant	significant	ADJ
ftr-424	596	24	and	and	CCONJ
ftr-424	596	25	far	far	ADV
ftr-424	596	26	-	-	PUNCT
ftr-424	596	27	reaching	reach	VERB
ftr-424	596	28	impacts	impact	NOUN
ftr-424	596	29	on	on	ADP
ftr-424	596	30	economic	economic	ADJ
ftr-424	596	31	growth	growth	NOUN
ftr-424	596	32	,	,	PUNCT
ftr-424	596	33	interest	interest	NOUN
ftr-424	596	34	rates	rate	NOUN
ftr-424	596	35	,	,	PUNCT
ftr-424	596	36	consumer	consumer	NOUN
ftr-424	596	37	purchasing	purchasing	NOUN
ftr-424	596	38	power	power	NOUN
ftr-424	596	39	,	,	PUNCT
ftr-424	596	40	net	net	ADJ
ftr-424	596	41	national	national	ADJ
ftr-424	596	42	savings	saving	NOUN
ftr-424	596	43	,	,	PUNCT
ftr-424	596	44	international	international	ADJ
ftr-424	596	45	monetary	monetary	ADJ
ftr-424	596	46	policy	policy	NOUN
ftr-424	596	47	,	,	PUNCT
ftr-424	596	48	and	and	CCONJ
ftr-424	596	49	the	the	DET
ftr-424	596	50	need	need	NOUN
ftr-424	596	51	to	to	PART
ftr-424	596	52	provide	provide	VERB
ftr-424	596	53	safety	safety	NOUN
ftr-424	596	54	nets	net	NOUN
ftr-424	596	55	for	for	ADP
ftr-424	596	56	the	the	DET
ftr-424	596	57	least	least	ADJ
ftr-424	596	58	well	well	NOUN
ftr-424	596	59	off	off	ADP
ftr-424	596	60	,	,	PUNCT
ftr-424	596	61	among	among	ADP
ftr-424	596	62	other	other	ADJ
ftr-424	596	63	issues	issue	NOUN
ftr-424	596	64	.	.	PUNCT
ftr-424	597	1	"	"	PUNCT
ftr-424	597	2	"	"	PUNCT
ftr-424	597	3	plan	plan	VERB
ftr-424	597	4	back	back	ADV
ftr-424	597	5	in	in	ADP
ftr-424	597	6	january	january	PROPN
ftr-424	597	7	2001	2001	NUM
ftr-424	597	8	...	...	PUNCT
ftr-424	598	1	[	[	X
ftr-424	598	2	and	and	CCONJ
ftr-424	598	3	]	]	X
ftr-424	598	4	[	[	X
ftr-424	598	5	t]hat	t]hat	PRON
ftr-424	598	6	was	be	AUX
ftr-424	598	7	the	the	DET
ftr-424	598	8	official	official	ADJ
ftr-424	598	9	prediction	prediction	NOUN
ftr-424	598	10	ofthe	ofthe	ADJ
ftr-424	598	11	nonpartisan	nonpartisan	ADJ
ftr-424	598	12	congressional	congressional	ADJ
ftr-424	598	13	budget	budget	NOUN
ftr-424	598	14	office	office	NOUN
ftr-424	598	15	.	.	PUNCT
ftr-424	599	1	now	now	ADV
ftr-424	599	2	,	,	PUNCT
ftr-424	599	3	we	we	PRON
ftr-424	599	4	have	have	VERB
ftr-424	599	5	a	a	DET
ftr-424	599	6	new	new	ADJ
ftr-424	599	7	plan	plan	NOUN
ftr-424	599	8	..	..	PUNCT
ftr-424	599	9	,	,	PUNCT
ftr-424	599	10	for	for	ADP
ftr-424	599	11	a	a	DET
ftr-424	599	12	$	$	SYM
ftr-424	599	13	500	500	NUM
ftr-424	599	14	billion	billion	NUM
ftr-424	599	15	deficit	deficit	NOUN
ftr-424	599	16	.	.	PUNCT
ftr-424	600	1	the	the	DET
ftr-424	600	2	national	national	ADJ
ftr-424	600	3	debt	debt	NOUN
ftr-424	600	4	is	be	AUX
ftr-424	600	5	$	$	SYM
ftr-424	600	6	4.4	4.4	NUM
ftr-424	600	7	trillion	trillion	NUM
ftr-424	600	8	and	and	CCONJ
ftr-424	600	9	headed	head	VERB
ftr-424	600	10	to	to	ADP
ftr-424	600	11	more	more	ADJ
ftr-424	600	12	than	than	ADP
ftr-424	600	13	$	$	SYM
ftr-424	600	14	6	6	NUM
ftr-424	600	15	trillion	trillion	NUM
ftr-424	600	16	over	over	ADP
ftr-424	600	17	the	the	DET
ftr-424	600	18	next	next	ADJ
ftr-424	600	19	10	10	NUM
ftr-424	600	20	years	year	NOUN
ftr-424	600	21	.	.	PUNCT
ftr-424	601	1	michael	michael	PROPN
ftr-424	601	2	kinsley	kinsley	PROPN
ftr-424	601	3	,	,	PUNCT
ftr-424	601	4	a	a	DET
ftr-424	601	5	bad	bad	ADJ
ftr-424	601	6	way	way	NOUN
ftr-424	601	7	to	to	PART
ftr-424	601	8	cut	cut	VERB
ftr-424	601	9	the	the	DET
ftr-424	601	10	debt	debt	NOUN
ftr-424	601	11	,	,	PUNCT
ftr-424	601	12	wash	wash	NOUN
ftr-424	601	13	.	.	PUNCT
ftr-424	602	1	post	post	NOUN
ftr-424	602	2	,	,	PUNCT
ftr-424	602	3	july	july	PROPN
ftr-424	602	4	2	2	NUM
ftr-424	602	5	,	,	PUNCT
ftr-424	602	6	2004	2004	NUM
ftr-424	602	7	,	,	PUNCT
ftr-424	602	8	at	at	ADP
ftr-424	602	9	a	a	DET
ftr-424	602	10	15	15	NUM
ftr-424	602	11	.	.	PUNCT
ftr-424	603	1	the	the	DET
ftr-424	603	2	federal	federal	ADJ
ftr-424	603	3	government	government	NOUN
ftr-424	603	4	had	have	VERB
ftr-424	603	5	budget	budget	NOUN
ftr-424	603	6	surpluses	surplus	NOUN
ftr-424	603	7	in	in	ADP
ftr-424	603	8	the	the	DET
ftr-424	603	9	fiscal	fiscal	ADJ
ftr-424	603	10	years	year	NOUN
ftr-424	603	11	from	from	ADP
ftr-424	603	12	1998	1998	NUM
ftr-424	603	13	to	to	ADP
ftr-424	603	14	2001	2001	NUM
ftr-424	603	15	,	,	PUNCT
ftr-424	603	16	but	but	CCONJ
ftr-424	603	17	it	it	PRON
ftr-424	603	18	had	have	VERB
ftr-424	603	19	a	a	DET
ftr-424	603	20	deficit	deficit	NOUN
ftr-424	603	21	in	in	ADP
ftr-424	603	22	fiscal	fiscal	ADJ
ftr-424	603	23	2002	2002	NUM
ftr-424	603	24	,	,	PUNCT
ftr-424	603	25	and	and	CCONJ
ftr-424	603	26	recent	recent	ADJ
ftr-424	603	27	estimates	estimate	NOUN
ftr-424	603	28	suggest	suggest	VERB
ftr-424	603	29	deficits	deficit	NOUN
ftr-424	603	30	will	will	AUX
ftr-424	603	31	continue	continue	VERB
ftr-424	603	32	for	for	ADP
ftr-424	603	33	the	the	DET
ftr-424	603	34	next	next	ADJ
ftr-424	603	35	several	several	ADJ
ftr-424	603	36	years	year	NOUN
ftr-424	603	37	.	.	PUNCT
ftr-424	604	1	kurt	kurt	PROPN
ftr-424	604	2	schuler	schuler	PROPN
ftr-424	604	3	,	,	PUNCT
ftr-424	604	4	joint	joint	ADJ
ftr-424	604	5	economic	economic	ADJ
ftr-424	604	6	committee	committee	NOUN
ftr-424	604	7	,	,	PUNCT
ftr-424	604	8	deficits	deficit	NOUN
ftr-424	604	9	,	,	PUNCT
ftr-424	604	10	taxation	taxation	NOUN
ftr-424	604	11	,	,	PUNCT
ftr-424	604	12	and	and	CCONJ
ftr-424	604	13	spending	spending	NOUN
ftr-424	604	14	(	(	PUNCT
ftr-424	604	15	comm	comm	NOUN
ftr-424	604	16	.	.	PUNCT
ftr-424	605	1	print	print	PROPN
ftr-424	605	2	,	,	PUNCT
ftr-424	605	3	apr	apr	PROPN
ftr-424	605	4	.	.	PROPN
ftr-424	605	5	2003	2003	NUM
ftr-424	605	6	)	)	PUNCT
ftr-424	606	1	(	(	PUNCT
ftr-424	606	2	from	from	ADP
ftr-424	606	3	the	the	DET
ftr-424	606	4	cover	cover	NOUN
ftr-424	606	5	summary	summary	NOUN
ftr-424	606	6	)	)	PUNCT
ftr-424	606	7	,	,	PUNCT
ftr-424	606	8	at	at	ADP
ftr-424	606	9	http://www.house.gov/jec/	http://www.house.gov/jec/	PROPN
ftr-424	606	10	tax	tax	NOUN
ftr-424	606	11	/	/	SYM
ftr-424	606	12	deficits.pdf	deficits.pdf	NOUN
ftr-424	606	13	.	.	NOUN
ftr-424	606	14	116	116	NUM
ftr-424	606	15	.	.	PUNCT
ftr-424	607	1	schuler	schuler	NOUN
ftr-424	607	2	,	,	PUNCT
ftr-424	607	3	supra	supra	PROPN
ftr-424	607	4	note	note	NOUN
ftr-424	607	5	115	115	NUM
ftr-424	607	6	,	,	PUNCT
ftr-424	607	7	at	at	ADP
ftr-424	607	8	4	4	NUM
ftr-424	607	9	-	-	SYM
ftr-424	607	10	5	5	NUM
ftr-424	607	11	,	,	PUNCT
ftr-424	607	12	13	13	NUM
ftr-424	607	13	.	.	NOUN
ftr-424	607	14	117	117	NUM
ftr-424	607	15	.	.	PUNCT
ftr-424	608	1	kinsley	kinsley	PROPN
ftr-424	608	2	,	,	PUNCT
ftr-424	608	3	supra	supra	PROPN
ftr-424	608	4	note	note	NOUN
ftr-424	608	5	115	115	NUM
ftr-424	608	6	.	.	PUNCT
ftr-424	609	1	118	118	NUM
ftr-424	609	2	.	.	PUNCT
ftr-424	610	1	see	see	VERB
ftr-424	610	2	,	,	PUNCT
ftr-424	610	3	e.g.	e.g.	ADV
ftr-424	610	4	,	,	PUNCT
ftr-424	610	5	greg	greg	PROPN
ftr-424	610	6	ip	ip	PRON
ftr-424	610	7	,	,	PUNCT
ftr-424	610	8	as	as	SCONJ
ftr-424	610	9	fear	fear	NOUN
ftr-424	610	10	of	of	ADP
ftr-424	610	11	deficits	deficit	NOUN
ftr-424	610	12	falls	fall	VERB
ftr-424	610	13	,	,	PUNCT
ftr-424	610	14	some	some	PRON
ftr-424	610	15	see	see	VERB
ftr-424	610	16	a	a	DET
ftr-424	610	17	larger	large	ADJ
ftr-424	610	18	threat	threat	NOUN
ftr-424	610	19	,	,	PUNCT
ftr-424	610	20	wall	wall	PROPN
ftr-424	610	21	st	st	PROPN
ftr-424	610	22	.	.	PROPN
ftr-424	610	23	j.	j.	PROPN
ftr-424	610	24	,	,	PUNCT
ftr-424	610	25	july	july	PROPN
ftr-424	610	26	12	12	NUM
ftr-424	610	27	,	,	PUNCT
ftr-424	610	28	2004	2004	NUM
ftr-424	610	29	,	,	PUNCT
ftr-424	610	30	at	at	ADP
ftr-424	610	31	al	al	PROPN
ftr-424	610	32	(	(	PUNCT
ftr-424	610	33	noting	note	VERB
ftr-424	610	34	that	that	SCONJ
ftr-424	610	35	the	the	DET
ftr-424	610	36	current	current	ADJ
ftr-424	610	37	administration	administration	NOUN
ftr-424	610	38	and	and	CCONJ
ftr-424	610	39	congress	congress	PROPN
ftr-424	610	40	are	be	AUX
ftr-424	610	41	"	"	PUNCT
ftr-424	610	42	more	more	ADV
ftr-424	610	43	complacent	complacent	ADJ
ftr-424	610	44	"	"	PUNCT
ftr-424	610	45	about	about	ADP
ftr-424	610	46	deficits	deficit	NOUN
ftr-424	610	47	,	,	PUNCT
ftr-424	610	48	but	but	CCONJ
ftr-424	610	49	"	"	PUNCT
ftr-424	610	50	a	a	DET
ftr-424	610	51	deficit	deficit	NOUN
ftr-424	610	52	-	-	PUNCT
ftr-424	610	53	induced	induce	VERB
ftr-424	610	54	crisis	crisis	NOUN
ftr-424	610	55	may	may	AUX
ftr-424	610	56	be	be	AUX
ftr-424	610	57	far	far	ADV
ftr-424	610	58	likelier	likeli	ADJ
ftr-424	610	59	"	"	PUNCT
ftr-424	610	60	than	than	ADP
ftr-424	610	61	when	when	SCONJ
ftr-424	610	62	the	the	DET
ftr-424	610	63	reagan	reagan	PROPN
ftr-424	610	64	administration	administration	NOUN
ftr-424	610	65	found	find	VERB
ftr-424	610	66	it	it	PRON
ftr-424	610	67	had	have	VERB
ftr-424	610	68	to	to	PART
ftr-424	610	69	enact	enact	VERB
ftr-424	610	70	tax	tax	NOUN
ftr-424	610	71	increases	increase	NOUN
ftr-424	610	72	to	to	PART
ftr-424	610	73	minimize	minimize	VERB
ftr-424	610	74	the	the	DET
ftr-424	610	75	impact	impact	NOUN
ftr-424	610	76	oftax	oftax	NOUN
ftr-424	610	77	-	-	PUNCT
ftr-424	610	78	cut	cut	VERB
ftr-424	610	79	induced	induced	ADJ
ftr-424	610	80	deficit	deficit	NOUN
ftr-424	610	81	explosion	explosion	NOUN
ftr-424	610	82	)	)	PUNCT
ftr-424	610	83	;	;	PUNCT
ftr-424	610	84	steven	steven	PROPN
ftr-424	610	85	rattner	rattner	PROPN
ftr-424	610	86	,	,	PUNCT
ftr-424	610	87	what	what	PRON
ftr-424	610	88	a	a	DET
ftr-424	610	89	rate	rate	NOUN
ftr-424	610	90	increase	increase	NOUN
ftr-424	610	91	ca	can	AUX
ftr-424	610	92	n't	not	PART
ftr-424	610	93	hide	hide	VERB
ftr-424	610	94	,	,	PUNCT
ftr-424	610	95	n.y	n.y	PROPN
ftr-424	610	96	.	.	PROPN
ftr-424	610	97	times	times	PROPN
ftr-424	610	98	,	,	PUNCT
ftr-424	610	99	july	july	PROPN
ftr-424	610	100	1	1	NUM
ftr-424	610	101	,	,	PUNCT
ftr-424	610	102	2004	2004	NUM
ftr-424	610	103	,	,	PUNCT
ftr-424	610	104	at	at	ADP
ftr-424	610	105	a21	a21	NOUN
ftr-424	610	106	(	(	PUNCT
ftr-424	610	107	discussing	discuss	VERB
ftr-424	610	108	interrelated	interrelated	ADJ
ftr-424	610	109	problems	problem	NOUN
ftr-424	610	110	of	of	ADP
ftr-424	610	111	tax	tax	NOUN
ftr-424	610	112	cuts	cut	NOUN
ftr-424	610	113	,	,	PUNCT
ftr-424	610	114	deficits	deficit	NOUN
ftr-424	610	115	,	,	PUNCT
ftr-424	610	116	interest	interest	NOUN
ftr-424	610	117	rate	rate	NOUN
ftr-424	610	118	increases	increase	NOUN
ftr-424	610	119	,	,	PUNCT
ftr-424	610	120	consumer	consumer	NOUN
ftr-424	610	121	loss	loss	NOUN
ftr-424	610	122	of	of	ADP
ftr-424	610	123	buying	buying	NOUN
ftr-424	610	124	power	power	NOUN
ftr-424	610	125	)	)	PUNCT
ftr-424	610	126	;	;	PUNCT
ftr-424	610	127	craig	craig	PROPN
ftr-424	610	128	karmin	karmin	PROPN
ftr-424	610	129	,	,	PUNCT
ftr-424	610	130	foreigners	foreigner	NOUN
ftr-424	610	131	seem	seem	VERB
ftr-424	610	132	to	to	PART
ftr-424	610	133	be	be	AUX
ftr-424	610	134	souring	sour	VERB
ftr-424	610	135	on	on	ADP
ftr-424	610	136	u.s	u.s	PROPN
ftr-424	610	137	.	.	PROPN
ftr-424	610	138	assets	asset	NOUN
ftr-424	610	139	,	,	PUNCT
ftr-424	610	140	wall	wall	PROPN
ftr-424	610	141	st	st	PROPN
ftr-424	610	142	.	.	PROPN
ftr-424	610	143	j.	j.	PROPN
ftr-424	610	144	,	,	PUNCT
ftr-424	610	145	july	july	PROPN
ftr-424	610	146	26	26	NUM
ftr-424	610	147	,	,	PUNCT
ftr-424	610	148	2004	2004	NUM
ftr-424	610	149	,	,	PUNCT
ftr-424	610	150	at	at	ADP
ftr-424	610	151	cl	cl	NOUN
ftr-424	610	152	(	(	PUNCT
ftr-424	610	153	reporting	report	VERB
ftr-424	610	154	that	that	SCONJ
ftr-424	610	155	growth	growth	NOUN
ftr-424	610	156	of	of	ADP
ftr-424	610	157	trade	trade	NOUN
ftr-424	610	158	deficits	deficit	NOUN
ftr-424	610	159	,	,	PUNCT
ftr-424	610	160	loss	loss	NOUN
ftr-424	610	161	of	of	ADP
ftr-424	610	162	asian	asian	ADJ
ftr-424	610	163	interest	interest	NOUN
ftr-424	610	164	in	in	ADP
ftr-424	610	165	u.s	u.s	PROPN
ftr-424	610	166	.	.	PROPN
ftr-424	610	167	treasurys	treasury	NOUN
ftr-424	610	168	,	,	PUNCT
ftr-424	610	169	and	and	CCONJ
ftr-424	610	170	general	general	ADJ
ftr-424	610	171	loss	loss	NOUN
ftr-424	610	172	of	of	ADP
ftr-424	610	173	foreign	foreign	ADJ
ftr-424	610	174	interest	interest	NOUN
ftr-424	610	175	in	in	ADP
ftr-424	610	176	u.s	u.s	PROPN
ftr-424	610	177	.	.	PROPN
ftr-424	610	178	stocks	stock	NOUN
ftr-424	610	179	and	and	CCONJ
ftr-424	610	180	bonds	bond	NOUN
ftr-424	610	181	could	could	AUX
ftr-424	610	182	lead	lead	VERB
ftr-424	610	183	to	to	ADP
ftr-424	610	184	climbing	climb	VERB
ftr-424	610	185	interest	interest	NOUN
ftr-424	610	186	rates	rate	NOUN
ftr-424	610	187	and	and	CCONJ
ftr-424	610	188	less	less	ADJ
ftr-424	610	189	purchasing	purchasing	NOUN
ftr-424	610	190	power	power	NOUN
ftr-424	610	191	for	for	ADP
ftr-424	610	192	the	the	DET
ftr-424	610	193	u.s	u.s	PROPN
ftr-424	610	194	.	.	PROPN
ftr-424	610	195	dollar	dollar	NOUN
ftr-424	610	196	)	)	PUNCT
ftr-424	610	197	;	;	PUNCT
ftr-424	610	198	alstott	alstott	VERB
ftr-424	610	199	,	,	PUNCT
ftr-424	610	200	response	response	NOUN
ftr-424	610	201	,	,	PUNCT
ftr-424	610	202	supra	supra	PROPN
ftr-424	610	203	note	note	NOUN
ftr-424	610	204	22	22	NUM
ftr-424	610	205	,	,	PUNCT
ftr-424	610	206	at	at	ADP
ftr-424	610	207	388	388	NUM
ftr-424	610	208	&	&	CCONJ
ftr-424	610	209	n.98	n.98	PROPN
ftr-424	610	210	(	(	PUNCT
ftr-424	610	211	providing	provide	VERB
ftr-424	610	212	references	reference	NOUN
ftr-424	610	213	supporting	support	VERB
ftr-424	610	214	the	the	DET
ftr-424	610	215	statement	statement	NOUN
ftr-424	610	216	that	that	SCONJ
ftr-424	610	217	the	the	DET
ftr-424	610	218	decline	decline	NOUN
ftr-424	610	219	in	in	ADP
ftr-424	610	220	net	net	ADJ
ftr-424	610	221	national	national	ADJ
ftr-424	610	222	savings	saving	NOUN
ftr-424	610	223	is	be	AUX
ftr-424	610	224	considered	consider	VERB
ftr-424	610	225	to	to	PART
ftr-424	610	226	be	be	AUX
ftr-424	610	227	largely	largely	ADV
ftr-424	610	228	due	due	ADJ
ftr-424	610	229	to	to	ADP
ftr-424	610	230	the	the	DET
ftr-424	610	231	federal	federal	ADJ
ftr-424	610	232	budget	budget	NOUN
ftr-424	610	233	deficit	deficit	NOUN
ftr-424	610	234	)	)	PUNCT
ftr-424	610	235	;	;	PUNCT
ftr-424	610	236	peter	peter	PROPN
ftr-424	610	237	a.	a.	PROPN
ftr-424	610	238	mckay	mckay	PROPN
ftr-424	610	239	,	,	PUNCT
ftr-424	610	240	inflation	inflation	NOUN
ftr-424	610	241	can	can	AUX
ftr-424	610	242	have	have	VERB
ftr-424	610	243	illusory	illusory	ADJ
ftr-424	610	244	allure	allure	NOUN
ftr-424	610	245	,	,	PUNCT
ftr-424	610	246	wall	wall	PROPN
ftr-424	610	247	st	st	PROPN
ftr-424	610	248	.	.	PROPN
ftr-424	610	249	j.	j.	PROPN
ftr-424	610	250	,	,	PUNCT
ftr-424	610	251	july	july	PROPN
ftr-424	610	252	12	12	NUM
ftr-424	610	253	,	,	PUNCT
ftr-424	610	254	2004	2004	NUM
ftr-424	610	255	,	,	PUNCT
ftr-424	610	256	at	at	ADP
ftr-424	610	257	c3	c3	PROPN
ftr-424	610	258	(	(	PUNCT
ftr-424	610	259	indicating	indicate	VERB
ftr-424	610	260	hopes	hope	VERB
ftr-424	610	261	that	that	SCONJ
ftr-424	610	262	a	a	DET
ftr-424	610	263	gradual	gradual	ADJ
ftr-424	610	264	increase	increase	NOUN
ftr-424	610	265	in	in	ADP
ftr-424	610	266	federal	federal	ADJ
ftr-424	610	267	reserve	reserve	NOUN
ftr-424	610	268	rates	rate	NOUN
ftr-424	610	269	will	will	AUX
ftr-424	610	270	not	not	PART
ftr-424	610	271	cause	cause	VERB
ftr-424	610	272	an	an	DET
ftr-424	610	273	economic	economic	ADJ
ftr-424	610	274	slowdown	slowdown	NOUN
ftr-424	610	275	,	,	PUNCT
ftr-424	610	276	though	though	SCONJ
ftr-424	610	277	"	"	PUNCT
ftr-424	610	278	even	even	ADV
ftr-424	610	279	small	small	ADJ
ftr-424	610	280	amounts	amount	NOUN
ftr-424	610	281	of	of	ADP
ftr-424	610	282	inflation	inflation	NOUN
ftr-424	610	283	can	can	AUX
ftr-424	610	284	cut	cut	VERB
ftr-424	610	285	into	into	ADP
ftr-424	610	286	stocks	stock	NOUN
ftr-424	610	287	'	'	PART
ftr-424	610	288	value	value	NOUN
ftr-424	610	289	"	"	PUNCT
ftr-424	610	290	)	)	PUNCT
ftr-424	610	291	.	.	PUNCT
ftr-424	611	1	119	119	X
ftr-424	611	2	.	.	PUNCT
ftr-424	612	1	see	see	VERB
ftr-424	612	2	,	,	PUNCT
ftr-424	612	3	e.g.	e.g.	ADV
ftr-424	612	4	,	,	PUNCT
ftr-424	612	5	rattner	rattner	NOUN
ftr-424	612	6	,	,	PUNCT
ftr-424	612	7	supra	supra	PROPN
ftr-424	612	8	note	note	NOUN
ftr-424	612	9	118	118	NUM
ftr-424	612	10	(	(	PUNCT
ftr-424	612	11	noting	note	VERB
ftr-424	612	12	some	some	PRON
ftr-424	612	13	of	of	ADP
ftr-424	612	14	the	the	DET
ftr-424	612	15	concerns	concern	NOUN
ftr-424	612	16	that	that	PRON
ftr-424	612	17	back	back	VERB
ftr-424	612	18	a	a	DET
ftr-424	612	19	"	"	PUNCT
ftr-424	612	20	national	national	ADJ
ftr-424	612	21	consensus	consensus	NOUN
ftr-424	612	22	to	to	PART
ftr-424	612	23	reduce	reduce	VERB
ftr-424	612	24	the	the	DET
ftr-424	612	25	budget	budget	NOUN
ftr-424	612	26	deficit	deficit	NOUN
ftr-424	612	27	"	"	PUNCT
ftr-424	612	28	)	)	PUNCT
ftr-424	612	29	.	.	PUNCT
ftr-424	613	1	20041	20041	NUM
ftr-424	613	2	florida	florida	PROPN
ftr-424	613	3	tax	tax	NOUN
ftr-424	613	4	review	review	NOUN
ftr-424	613	5	burgeoning	burgeon	VERB
ftr-424	613	6	deficits	deficit	NOUN
ftr-424	613	7	pose	pose	VERB
ftr-424	613	8	a	a	DET
ftr-424	613	9	particular	particular	ADJ
ftr-424	613	10	problem	problem	NOUN
ftr-424	613	11	for	for	ADP
ftr-424	613	12	ordinary	ordinary	ADJ
ftr-424	613	13	taxpayers	taxpayer	NOUN
ftr-424	613	14	,	,	PUNCT
ftr-424	613	15	who	who	PRON
ftr-424	613	16	are	be	AUX
ftr-424	613	17	the	the	DET
ftr-424	613	18	primary	primary	ADJ
ftr-424	613	19	beneficiaries	beneficiary	NOUN
ftr-424	613	20	of	of	ADP
ftr-424	613	21	spending	spending	NOUN
ftr-424	613	22	on	on	ADP
ftr-424	613	23	federal	federal	ADJ
ftr-424	613	24	social	social	ADJ
ftr-424	613	25	programs	program	NOUN
ftr-424	613	26	.	.	PUNCT
ftr-424	614	1	commentators	commentator	NOUN
ftr-424	614	2	have	have	AUX
ftr-424	614	3	suggested	suggest	VERB
ftr-424	614	4	that	that	SCONJ
ftr-424	614	5	the	the	DET
ftr-424	614	6	bush	bush	PROPN
ftr-424	614	7	administration	administration	NOUN
ftr-424	614	8	has	have	AUX
ftr-424	614	9	adopted	adopt	VERB
ftr-424	614	10	a	a	DET
ftr-424	614	11	"	"	PUNCT
ftr-424	614	12	starve	starve	VERB
ftr-424	614	13	the	the	DET
ftr-424	614	14	beast	beast	NOUN
ftr-424	614	15	"	"	PUNCT
ftr-424	614	16	strategy	strategy	NOUN
ftr-424	614	17	that	that	PRON
ftr-424	614	18	cuts	cut	VERB
ftr-424	614	19	taxes	taxis	NOUN
ftr-424	614	20	first	first	ADV
ftr-424	614	21	and	and	CCONJ
ftr-424	614	22	uses	use	VERB
ftr-424	614	23	the	the	DET
ftr-424	614	24	resulting	result	VERB
ftr-424	614	25	deficit	deficit	NOUN
ftr-424	614	26	to	to	PART
ftr-424	614	27	spur	spur	VERB
ftr-424	614	28	deep	deep	ADJ
ftr-424	614	29	spending	spending	NOUN
ftr-424	614	30	cuts.2	cuts.2	VERB
ftr-424	614	31	such	such	DET
ftr-424	614	32	a	a	DET
ftr-424	614	33	strategy	strategy	NOUN
ftr-424	614	34	may	may	AUX
ftr-424	614	35	be	be	AUX
ftr-424	614	36	effective	effective	ADJ
ftr-424	614	37	,	,	PUNCT
ftr-424	614	38	because	because	SCONJ
ftr-424	614	39	taxpayers	taxpayer	NOUN
ftr-424	614	40	are	be	AUX
ftr-424	614	41	both	both	PRON
ftr-424	614	42	tax	tax	NOUN
ftr-424	614	43	and	and	CCONJ
ftr-424	614	44	deficit	deficit	NOUN
ftr-424	614	45	averse	averse	ADJ
ftr-424	614	46	i.e.	i.e.	ADV
ftr-424	614	47	,	,	PUNCT
ftr-424	614	48	they	they	PRON
ftr-424	614	49	prefer	prefer	VERB
ftr-424	614	50	lower	low	ADJ
ftr-424	614	51	taxes	taxis	NOUN
ftr-424	614	52	,	,	PUNCT
ftr-424	614	53	but	but	CCONJ
ftr-424	614	54	are	be	AUX
ftr-424	614	55	not	not	PART
ftr-424	614	56	willing	willing	ADJ
ftr-424	614	57	to	to	PART
ftr-424	614	58	use	use	VERB
ftr-424	614	59	deficits	deficit	NOUN
ftr-424	614	60	to	to	PART
ftr-424	614	61	achieve	achieve	VERB
ftr-424	614	62	them	they	PRON
ftr-424	614	63	;	;	PUNCT
ftr-424	614	64	yet	yet	CCONJ
ftr-424	614	65	,	,	PUNCT
ftr-424	614	66	once	once	ADV
ftr-424	614	67	lower	low	ADJ
ftr-424	614	68	taxes	taxis	NOUN
ftr-424	614	69	have	have	AUX
ftr-424	614	70	created	create	VERB
ftr-424	614	71	a	a	DET
ftr-424	614	72	deficit	deficit	NOUN
ftr-424	614	73	,	,	PUNCT
ftr-424	614	74	they	they	PRON
ftr-424	614	75	will	will	AUX
ftr-424	614	76	likely	likely	ADV
ftr-424	614	77	support	support	VERB
ftr-424	614	78	spending	spending	NOUN
ftr-424	614	79	cuts	cut	NOUN
ftr-424	614	80	rather	rather	ADV
ftr-424	614	81	than	than	ADP
ftr-424	614	82	higher	high	ADJ
ftr-424	614	83	taxes	taxis	NOUN
ftr-424	614	84	to	to	PART
ftr-424	614	85	remove	remove	VERB
ftr-424	614	86	the	the	DET
ftr-424	614	87	deficit.2	deficit.2	NOUN
ftr-424	614	88	'	'	PUNCT
ftr-424	614	89	whether	whether	SCONJ
ftr-424	614	90	deficits	deficit	NOUN
ftr-424	614	91	or	or	CCONJ
ftr-424	614	92	spending	spending	NOUN
ftr-424	614	93	cuts	cut	NOUN
ftr-424	614	94	result	result	VERB
ftr-424	614	95	,	,	PUNCT
ftr-424	614	96	tax	tax	NOUN
ftr-424	614	97	cuts	cut	NOUN
ftr-424	614	98	come	come	VERB
ftr-424	614	99	at	at	ADP
ftr-424	614	100	a	a	DET
ftr-424	614	101	significant	significant	ADJ
ftr-424	614	102	cost	cost	NOUN
ftr-424	614	103	to	to	ADP
ftr-424	614	104	ordinary	ordinary	ADJ
ftr-424	614	105	taxpayers	taxpayer	NOUN
ftr-424	614	106	.	.	PUNCT
ftr-424	615	1	c.	c.	NOUN
ftr-424	615	2	expanding	expand	VERB
ftr-424	615	3	scope	scope	NOUN
ftr-424	615	4	of	of	ADP
ftr-424	615	5	the	the	DET
ftr-424	615	6	amt	amt	PROPN
ftr-424	615	7	perhaps	perhaps	ADV
ftr-424	615	8	the	the	DET
ftr-424	615	9	most	most	ADV
ftr-424	615	10	contentious	contentious	ADJ
ftr-424	615	11	result	result	NOUN
ftr-424	615	12	of	of	ADP
ftr-424	615	13	the	the	DET
ftr-424	615	14	2001	2001	NUM
ftr-424	615	15	and	and	CCONJ
ftr-424	615	16	2003	2003	NUM
ftr-424	615	17	tax	tax	NOUN
ftr-424	615	18	cuts	cut	NOUN
ftr-424	615	19	is	be	AUX
ftr-424	615	20	the	the	DET
ftr-424	615	21	impending	impending	ADJ
ftr-424	615	22	applicability	applicability	NOUN
ftr-424	615	23	of	of	ADP
ftr-424	615	24	the	the	DET
ftr-424	615	25	individual	individual	ADJ
ftr-424	615	26	amt	amt	PROPN
ftr-424	615	27	to	to	ADP
ftr-424	615	28	many	many	ADJ
ftr-424	615	29	ordinary	ordinary	ADJ
ftr-424	615	30	taxpayers.12	taxpayers.12	NOUN
ftr-424	615	31	put	put	VERB
ftr-424	615	32	simply	simply	ADV
ftr-424	615	33	,	,	PUNCT
ftr-424	615	34	lowering	lower	VERB
ftr-424	615	35	the	the	DET
ftr-424	615	36	regular	regular	ADJ
ftr-424	615	37	tax	tax	NOUN
ftr-424	615	38	rates	rate	NOUN
ftr-424	615	39	while	while	SCONJ
ftr-424	615	40	leaving	leave	VERB
ftr-424	615	41	the	the	DET
ftr-424	615	42	amt	amt	PROPN
ftr-424	615	43	rates	rate	NOUN
ftr-424	615	44	as	as	SCONJ
ftr-424	615	45	they	they	PRON
ftr-424	615	46	were	be	AUX
ftr-424	615	47	prior	prior	ADV
ftr-424	615	48	to	to	ADP
ftr-424	615	49	the	the	DET
ftr-424	615	50	tax	tax	NOUN
ftr-424	615	51	cuts	cut	NOUN
ftr-424	615	52	(	(	PUNCT
ftr-424	615	53	applying	apply	VERB
ftr-424	615	54	on	on	ADP
ftr-424	615	55	a	a	DET
ftr-424	615	56	broader	broad	ADJ
ftr-424	615	57	amt	amt	PROPN
ftr-424	615	58	base	base	NOUN
ftr-424	615	59	)	)	PUNCT
ftr-424	615	60	ensures	ensure	VERB
ftr-424	615	61	that	that	SCONJ
ftr-424	615	62	the	the	DET
ftr-424	615	63	amt	amt	PROPN
ftr-424	615	64	will	will	AUX
ftr-424	615	65	require	require	VERB
ftr-424	615	66	more	more	ADJ
ftr-424	615	67	taxpayers	taxpayer	NOUN
ftr-424	615	68	to	to	PART
ftr-424	615	69	pay	pay	VERB
ftr-424	615	70	additional	additional	ADJ
ftr-424	615	71	tax	tax	NOUN
ftr-424	615	72	compared	compare	VERB
ftr-424	615	73	to	to	ADP
ftr-424	615	74	their	their	PRON
ftr-424	615	75	regular	regular	ADJ
ftr-424	615	76	tax	tax	NOUN
ftr-424	615	77	computation.23	computation.23	NOUN
ftr-424	615	78	the	the	DET
ftr-424	615	79	amt	amt	PROPN
ftr-424	615	80	traces	trace	VERB
ftr-424	615	81	its	its	PRON
ftr-424	615	82	origins	origin	NOUN
ftr-424	615	83	to	to	ADP
ftr-424	615	84	a	a	DET
ftr-424	615	85	1969	1969	NUM
ftr-424	615	86	treasury	treasury	NOUN
ftr-424	615	87	study	study	NOUN
ftr-424	615	88	that	that	PRON
ftr-424	615	89	attributed	attribute	VERB
ftr-424	615	90	the	the	DET
ftr-424	615	91	ability	ability	NOUN
ftr-424	615	92	of	of	ADP
ftr-424	615	93	some	some	DET
ftr-424	615	94	high	high	ADJ
ftr-424	615	95	income	income	NOUN
ftr-424	615	96	taxpayers	taxpayer	NOUN
ftr-424	615	97	to	to	PART
ftr-424	615	98	pay	pay	VERB
ftr-424	615	99	far	far	ADV
ftr-424	615	100	less	less	ADV
ftr-424	615	101	in	in	ADP
ftr-424	615	102	tax	tax	NOUN
ftr-424	615	103	than	than	ADP
ftr-424	615	104	ordinary	ordinary	ADJ
ftr-424	615	105	taxpayers	taxpayer	NOUN
ftr-424	615	106	to	to	ADP
ftr-424	615	107	four	four	NUM
ftr-424	615	108	tax	tax	NOUN
ftr-424	615	109	provisions	provision	NOUN
ftr-424	615	110	:	:	PUNCT
ftr-424	615	111	the	the	DET
ftr-424	615	112	exclusion	exclusion	NOUN
ftr-424	615	113	for	for	ADP
ftr-424	615	114	net	net	ADJ
ftr-424	615	115	capital	capital	NOUN
ftr-424	615	116	gains	gain	NOUN
ftr-424	615	117	(	(	PUNCT
ftr-424	615	118	resulting	result	VERB
ftr-424	615	119	,	,	PUNCT
ftr-424	615	120	through	through	ADP
ftr-424	615	121	a	a	DET
ftr-424	615	122	different	different	ADJ
ftr-424	615	123	mechanism	mechanism	NOUN
ftr-424	615	124	,	,	PUNCT
ftr-424	615	125	in	in	ADP
ftr-424	615	126	preferential	preferential	ADJ
ftr-424	615	127	treatment	treatment	NOUN
ftr-424	615	128	similar	similar	ADJ
ftr-424	615	129	to	to	ADP
ftr-424	615	130	today	today	NOUN
ftr-424	615	131	's	's	PART
ftr-424	615	132	preferential	preferential	ADJ
ftr-424	615	133	capital	capital	NOUN
ftr-424	615	134	gains	gain	NOUN
ftr-424	615	135	rate	rate	NOUN
ftr-424	615	136	)	)	PUNCT
ftr-424	615	137	,	,	PUNCT
ftr-424	615	138	the	the	DET
ftr-424	615	139	deduction	deduction	NOUN
ftr-424	615	140	for	for	ADP
ftr-424	615	141	untaxed	untaxed	ADJ
ftr-424	615	142	appreciation	appreciation	NOUN
ftr-424	615	143	on	on	ADP
ftr-424	615	144	120	120	NUM
ftr-424	615	145	.	.	PUNCT
ftr-424	616	1	jonathan	jonathan	PROPN
ftr-424	616	2	baron	baron	PROPN
ftr-424	616	3	&	&	CCONJ
ftr-424	616	4	edward	edward	PROPN
ftr-424	616	5	j.	j.	PROPN
ftr-424	616	6	mccaffery	mccaffery	PROPN
ftr-424	616	7	,	,	PUNCT
ftr-424	616	8	starving	starve	VERB
ftr-424	616	9	the	the	DET
ftr-424	616	10	beast	beast	NOUN
ftr-424	616	11	:	:	PUNCT
ftr-424	616	12	the	the	DET
ftr-424	616	13	psychology	psychology	NOUN
ftr-424	616	14	of	of	ADP
ftr-424	616	15	budget	budget	NOUN
ftr-424	616	16	deficits	deficit	NOUN
ftr-424	616	17	3	3	NUM
ftr-424	616	18	(	(	PUNCT
ftr-424	616	19	sept	sept	PROPN
ftr-424	616	20	.	.	PROPN
ftr-424	616	21	2004	2004	NUM
ftr-424	616	22	)	)	PUNCT
ftr-424	616	23	,	,	PUNCT
ftr-424	616	24	usc	usc	PROPN
ftr-424	616	25	l.	l.	PROPN
ftr-424	616	26	&	&	CCONJ
ftr-424	616	27	econ	econ	PROPN
ftr-424	616	28	.	.	PUNCT
ftr-424	617	1	research	research	NOUN
ftr-424	617	2	paper	paper	PROPN
ftr-424	617	3	no	no	INTJ
ftr-424	617	4	.	.	PROPN
ftr-424	617	5	0424	0424	NUM
ftr-424	617	6	,	,	PUNCT
ftr-424	617	7	at	at	ADP
ftr-424	617	8	http://ssm.com/abstract=-589283	http://ssm.com/abstract=-589283	PROPN
ftr-424	617	9	.	.	PUNCT
ftr-424	618	1	the	the	DET
ftr-424	618	2	fiscal	fiscal	ADJ
ftr-424	618	3	year	year	NOUN
ftr-424	618	4	2006	2006	NUM
ftr-424	618	5	budget	budget	NOUN
ftr-424	618	6	proposals	proposal	NOUN
ftr-424	618	7	do	do	AUX
ftr-424	618	8	attempt	attempt	VERB
ftr-424	618	9	to	to	PART
ftr-424	618	10	cut	cut	VERB
ftr-424	618	11	spending	spending	NOUN
ftr-424	618	12	to	to	PART
ftr-424	618	13	make	make	VERB
ftr-424	618	14	up	up	ADP
ftr-424	618	15	for	for	ADP
ftr-424	618	16	the	the	DET
ftr-424	618	17	gaping	gape	VERB
ftr-424	618	18	deficits	deficit	NOUN
ftr-424	618	19	.	.	PUNCT
ftr-424	619	1	see	see	VERB
ftr-424	619	2	supra	supra	PROPN
ftr-424	619	3	note	note	PROPN
ftr-424	619	4	82	82	NUM
ftr-424	619	5	and	and	CCONJ
ftr-424	619	6	accompanying	accompany	VERB
ftr-424	619	7	text	text	NOUN
ftr-424	619	8	.	.	PUNCT
ftr-424	620	1	121	121	NUM
ftr-424	620	2	.	.	PUNCT
ftr-424	621	1	i	i	PRON
ftr-424	621	2	d.	d.	PROPN
ftr-424	621	3	at	at	ADP
ftr-424	621	4	8	8	NUM
ftr-424	621	5	-	-	SYM
ftr-424	621	6	9	9	NUM
ftr-424	621	7	.	.	PUNCT
ftr-424	622	1	taxpayers	taxpayer	NOUN
ftr-424	622	2	appear	appear	VERB
ftr-424	622	3	to	to	PART
ftr-424	622	4	support	support	VERB
ftr-424	622	5	spending	spending	NOUN
ftr-424	622	6	cuts	cut	NOUN
ftr-424	622	7	only	only	ADV
ftr-424	622	8	in	in	ADP
ftr-424	622	9	the	the	DET
ftr-424	622	10	abstract	abstract	NOUN
ftr-424	622	11	,	,	PUNCT
ftr-424	622	12	indicating	indicate	VERB
ftr-424	622	13	opposition	opposition	NOUN
ftr-424	622	14	when	when	SCONJ
ftr-424	622	15	asked	ask	VERB
ftr-424	622	16	to	to	PART
ftr-424	622	17	identify	identify	VERB
ftr-424	622	18	particular	particular	ADJ
ftr-424	622	19	cuts	cut	NOUN
ftr-424	622	20	.	.	PUNCT
ftr-424	623	1	i	i	PRON
ftr-424	623	2	d.	d.	PROPN
ftr-424	623	3	at	at	ADP
ftr-424	623	4	14	14	NUM
ftr-424	623	5	.	.	PUNCT
ftr-424	623	6	tax	tax	NOUN
ftr-424	623	7	cuts	cut	NOUN
ftr-424	623	8	are	be	AUX
ftr-424	623	9	thus	thus	ADV
ftr-424	623	10	most	most	ADV
ftr-424	623	11	likely	likely	ADJ
ftr-424	623	12	to	to	PART
ftr-424	623	13	be	be	AUX
ftr-424	623	14	supported	support	VERB
ftr-424	623	15	when	when	SCONJ
ftr-424	623	16	they	they	PRON
ftr-424	623	17	are	be	AUX
ftr-424	623	18	not	not	PART
ftr-424	623	19	matched	match	VERB
ftr-424	623	20	with	with	ADP
ftr-424	623	21	specific	specific	ADJ
ftr-424	623	22	spending	spending	NOUN
ftr-424	623	23	cuts	cut	NOUN
ftr-424	623	24	.	.	PUNCT
ftr-424	624	1	i	i	PRON
ftr-424	624	2	d.	d.	PROPN
ftr-424	624	3	at	at	ADP
ftr-424	624	4	14	14	NUM
ftr-424	624	5	-	-	SYM
ftr-424	624	6	16	16	NUM
ftr-424	624	7	.	.	PUNCT
ftr-424	625	1	122	122	NUM
ftr-424	625	2	.	.	PUNCT
ftr-424	626	1	see	see	VERB
ftr-424	626	2	,	,	PUNCT
ftr-424	626	3	e.g.	e.g.	ADV
ftr-424	626	4	,	,	PUNCT
ftr-424	626	5	amy	amy	PROPN
ftr-424	626	6	feldman	feldman	PROPN
ftr-424	626	7	,	,	PUNCT
ftr-424	626	8	the	the	DET
ftr-424	626	9	tax	tax	NOUN
ftr-424	626	10	of	of	ADP
ftr-424	626	11	unitended	unitende	VERB
ftr-424	626	12	consequences	consequence	NOUN
ftr-424	626	13	,	,	PUNCT
ftr-424	626	14	money	money	NOUN
ftr-424	626	15	,	,	PUNCT
ftr-424	626	16	sept	sept	PROPN
ftr-424	626	17	.	.	PROPN
ftr-424	626	18	2003	2003	NUM
ftr-424	626	19	,	,	PUNCT
ftr-424	626	20	at	at	ADP
ftr-424	626	21	86	86	NUM
ftr-424	626	22	(	(	PUNCT
ftr-424	626	23	stating	state	VERB
ftr-424	626	24	that	that	SCONJ
ftr-424	626	25	"	"	PUNCT
ftr-424	626	26	much	much	ADJ
ftr-424	626	27	of	of	ADP
ftr-424	626	28	what	what	PRON
ftr-424	626	29	the	the	DET
ftr-424	626	30	government	government	NOUN
ftr-424	626	31	gave	give	VERB
ftr-424	626	32	with	with	ADP
ftr-424	626	33	the	the	DET
ftr-424	626	34	regular	regular	ADJ
ftr-424	626	35	income	income	NOUN
ftr-424	626	36	tax	tax	NOUN
ftr-424	626	37	breaks	break	NOUN
ftr-424	626	38	,	,	PUNCT
ftr-424	626	39	it	it	PRON
ftr-424	626	40	will	will	AUX
ftr-424	626	41	soon	soon	ADV
ftr-424	626	42	take	take	VERB
ftr-424	626	43	away	away	ADV
ftr-424	626	44	with	with	ADP
ftr-424	626	45	the	the	DET
ftr-424	626	46	alternative	alternative	ADJ
ftr-424	626	47	minimum	minimum	ADJ
ftr-424	626	48	tax	tax	NOUN
ftr-424	626	49	"	"	PUNCT
ftr-424	626	50	)	)	PUNCT
ftr-424	626	51	;	;	PUNCT
ftr-424	626	52	tully	tully	ADV
ftr-424	626	53	,	,	PUNCT
ftr-424	626	54	supra	supra	PROPN
ftr-424	626	55	note	note	NOUN
ftr-424	626	56	9	9	NUM
ftr-424	626	57	(	(	PUNCT
ftr-424	626	58	noting	note	VERB
ftr-424	626	59	that	that	SCONJ
ftr-424	626	60	the	the	DET
ftr-424	626	61	2001	2001	NUM
ftr-424	626	62	tax	tax	NOUN
ftr-424	626	63	cut	cut	NOUN
ftr-424	626	64	lowered	lower	VERB
ftr-424	626	65	marginal	marginal	ADJ
ftr-424	626	66	rates	rate	NOUN
ftr-424	626	67	and	and	CCONJ
ftr-424	626	68	reduced	reduce	VERB
ftr-424	626	69	net	net	ADJ
ftr-424	626	70	capital	capital	NOUN
ftr-424	626	71	gains	gain	NOUN
ftr-424	626	72	taxes	taxis	NOUN
ftr-424	626	73	,	,	PUNCT
ftr-424	626	74	but	but	CCONJ
ftr-424	626	75	had	have	VERB
ftr-424	626	76	"	"	PUNCT
ftr-424	626	77	the	the	DET
ftr-424	626	78	perverse	perverse	ADJ
ftr-424	626	79	effect	effect	NOUN
ftr-424	626	80	of	of	ADP
ftr-424	626	81	throwing	throw	VERB
ftr-424	626	82	far	far	ADV
ftr-424	626	83	more	more	ADJ
ftr-424	626	84	people	people	NOUN
ftr-424	626	85	into	into	ADP
ftr-424	626	86	the	the	DET
ftr-424	626	87	amt	amt	PROPN
ftr-424	626	88	"	"	PUNCT
ftr-424	626	89	)	)	PUNCT
ftr-424	626	90	.	.	PUNCT
ftr-424	627	1	123	123	NUM
ftr-424	627	2	.	.	PUNCT
ftr-424	628	1	william	william	PROPN
ftr-424	628	2	g.	g.	PROPN
ftr-424	628	3	gale	gale	PROPN
ftr-424	628	4	&	&	CCONJ
ftr-424	628	5	peter	peter	PROPN
ftr-424	628	6	orszag	orszag	PROPN
ftr-424	628	7	,	,	PUNCT
ftr-424	628	8	overdrawn	overdrawn	PROPN
ftr-424	628	9	account	account	NOUN
ftr-424	628	10	,	,	PUNCT
ftr-424	628	11	the	the	DET
ftr-424	628	12	new	new	ADJ
ftr-424	628	13	republic	republic	NOUN
ftr-424	628	14	,	,	PUNCT
ftr-424	628	15	feb	feb	PROPN
ftr-424	628	16	.	.	PROPN
ftr-424	628	17	4	4	NUM
ftr-424	628	18	,	,	PUNCT
ftr-424	628	19	2004	2004	NUM
ftr-424	628	20	,	,	PUNCT
ftr-424	628	21	at	at	ADP
ftr-424	628	22	http://www.tnr.com/doc.mhtml?pt=nvvqeonaerwe%2fi49jqb	http://www.tnr.com/doc.mhtml?pt=nvvqeonaerwe%2fi49jqb	NOUN
ftr-424	628	23	er2%3d%3d	er2%3d%3d	PROPN
ftr-424	628	24	(	(	PUNCT
ftr-424	628	25	last	last	ADJ
ftr-424	628	26	visited	visit	VERB
ftr-424	628	27	feb	feb	PROPN
ftr-424	628	28	.	.	PROPN
ftr-424	628	29	5	5	NUM
ftr-424	628	30	,	,	PUNCT
ftr-424	628	31	2005	2005	NUM
ftr-424	628	32	)	)	PUNCT
ftr-424	628	33	(	(	PUNCT
ftr-424	628	34	indicating	indicate	VERB
ftr-424	628	35	that	that	SCONJ
ftr-424	628	36	the	the	DET
ftr-424	628	37	amt	amt	PROPN
ftr-424	628	38	will	will	AUX
ftr-424	628	39	erase	erase	VERB
ftr-424	628	40	one	one	NUM
ftr-424	628	41	-	-	PUNCT
ftr-424	628	42	third	third	NOUN
ftr-424	628	43	of	of	ADP
ftr-424	628	44	the	the	DET
ftr-424	628	45	tax	tax	NOUN
ftr-424	628	46	cuts	cut	NOUN
ftr-424	628	47	by	by	ADP
ftr-424	628	48	2009	2009	NUM
ftr-424	628	49	,	,	PUNCT
ftr-424	628	50	if	if	SCONJ
ftr-424	628	51	those	those	DET
ftr-424	628	52	cuts	cut	NOUN
ftr-424	628	53	are	be	AUX
ftr-424	628	54	made	make	VERB
ftr-424	628	55	permanent	permanent	ADJ
ftr-424	628	56	without	without	ADP
ftr-424	628	57	amt	amt	PROPN
ftr-424	628	58	reform	reform	NOUN
ftr-424	628	59	)	)	PUNCT
ftr-424	628	60	.	.	PUNCT
ftr-424	629	1	[	[	X
ftr-424	629	2	vol	vol	NOUN
ftr-424	629	3	.	.	PUNCT
ftr-424	629	4	6:9	6:9	NUM
ftr-424	630	1	congress	congress	PROPN
ftr-424	630	2	fiddles	fiddle	VERB
ftr-424	630	3	while	while	SCONJ
ftr-424	630	4	middle	middle	PROPN
ftr-424	630	5	america	america	PROPN
ftr-424	630	6	burns	burn	VERB
ftr-424	630	7	charitable	charitable	ADJ
ftr-424	630	8	contributions	contribution	NOUN
ftr-424	630	9	,	,	PUNCT
ftr-424	630	10	tax	tax	NOUN
ftr-424	630	11	-	-	PUNCT
ftr-424	630	12	exempt	exempt	ADJ
ftr-424	630	13	interest	interest	NOUN
ftr-424	630	14	,	,	PUNCT
ftr-424	630	15	and	and	CCONJ
ftr-424	630	16	the	the	DET
ftr-424	630	17	depletion	depletion	NOUN
ftr-424	630	18	allowance.2	allowance.2	PROPN
ftr-424	631	1	the	the	DET
ftr-424	631	2	1969	1969	NUM
ftr-424	631	3	congress	congress	PROPN
ftr-424	631	4	enacted	enact	VERB
ftr-424	631	5	an	an	DET
ftr-424	631	6	add	add	VERB
ftr-424	631	7	-	-	PUNCT
ftr-424	631	8	on	on	ADP
ftr-424	631	9	minimum	minimum	ADJ
ftr-424	631	10	tax,'25	tax,'25	NOUN
ftr-424	631	11	intended	intend	VERB
ftr-424	631	12	to	to	PART
ftr-424	631	13	defend	defend	VERB
ftr-424	631	14	against	against	ADP
ftr-424	631	15	the	the	DET
ftr-424	631	16	ability	ability	NOUN
ftr-424	631	17	of	of	ADP
ftr-424	631	18	the	the	DET
ftr-424	631	19	superrich	superrich	NOUN
ftr-424	631	20	to	to	PART
ftr-424	631	21	avoid	avoid	VERB
ftr-424	631	22	a	a	DET
ftr-424	631	23	fair	fair	ADJ
ftr-424	631	24	share	share	NOUN
ftr-424	631	25	of	of	ADP
ftr-424	631	26	the	the	DET
ftr-424	631	27	federal	federal	ADJ
ftr-424	631	28	tax	tax	NOUN
ftr-424	631	29	burden	burden	NOUN
ftr-424	631	30	through	through	ADP
ftr-424	631	31	"	"	PUNCT
ftr-424	631	32	extreme	extreme	ADJ
ftr-424	631	33	concentrations	concentration	NOUN
ftr-424	631	34	of	of	ADP
ftr-424	631	35	tax	tax	NOUN
ftr-424	631	36	incentives	incentive	NOUN
ftr-424	631	37	.	.	PUNCT
ftr-424	632	1	"''26	"''26	PUNCT
ftr-424	633	1	congress	congress	PROPN
ftr-424	633	2	considered	consider	VERB
ftr-424	633	3	it	it	PRON
ftr-424	633	4	"	"	PUNCT
ftr-424	633	5	intolerable	intolerable	ADJ
ftr-424	633	6	"	"	PUNCT
ftr-424	633	7	that	that	SCONJ
ftr-424	633	8	"	"	PUNCT
ftr-424	633	9	taxpayers	taxpayer	NOUN
ftr-424	633	10	with	with	ADP
ftr-424	633	11	substantial	substantial	ADJ
ftr-424	633	12	incomes	income	NOUN
ftr-424	633	13	have	have	AUX
ftr-424	633	14	found	find	VERB
ftr-424	633	15	ways	way	NOUN
ftr-424	633	16	of	of	ADP
ftr-424	633	17	gaining	gain	VERB
ftr-424	633	18	tax	tax	NOUN
ftr-424	633	19	advantages	advantage	NOUN
ftr-424	633	20	from	from	ADP
ftr-424	633	21	provisions	provision	NOUN
ftr-424	633	22	placed	place	VERB
ftr-424	633	23	in	in	ADP
ftr-424	633	24	the	the	DET
ftr-424	633	25	code	code	NOUN
ftr-424	633	26	primarily	primarily	ADV
ftr-424	633	27	to	to	PART
ftr-424	633	28	aid	aid	VERB
ftr-424	633	29	some	some	DET
ftr-424	633	30	limited	limited	ADJ
ftr-424	633	31	segment	segment	NOUN
ftr-424	633	32	of	of	ADP
ftr-424	633	33	the	the	DET
ftr-424	633	34	economy	economy	NOUN
ftr-424	633	35	.	.	PUNCT
ftr-424	634	1	"'27	"'27	NOUN
ftr-424	634	2	probably	probably	ADV
ftr-424	634	3	the	the	DET
ftr-424	634	4	most	most	ADV
ftr-424	634	5	important	important	ADJ
ftr-424	634	6	of	of	ADP
ftr-424	634	7	the	the	DET
ftr-424	634	8	regular	regular	ADJ
ftr-424	634	9	tax	tax	NOUN
ftr-424	634	10	incentives	incentive	NOUN
ftr-424	634	11	subject	subject	ADJ
ftr-424	634	12	to	to	ADP
ftr-424	634	13	the	the	DET
ftr-424	634	14	original	original	ADJ
ftr-424	634	15	minimum	minimum	NOUN
ftr-424	634	16	tax	tax	NOUN
ftr-424	634	17	was	be	AUX
ftr-424	634	18	the	the	DET
ftr-424	634	19	then	then	ADV
ftr-424	634	20	-	-	PUNCT
ftr-424	634	21	existing	exist	VERB
ftr-424	634	22	regular	regular	ADJ
ftr-424	634	23	-	-	PUNCT
ftr-424	634	24	tax	tax	NOUN
ftr-424	634	25	exclusion	exclusion	NOUN
ftr-424	634	26	for	for	ADP
ftr-424	634	27	124	124	NUM
ftr-424	634	28	.	.	PUNCT
ftr-424	635	1	dept	dept	PROPN
ftr-424	635	2	.	.	PROPN
ftr-424	635	3	of	of	ADP
ftr-424	635	4	the	the	DET
ftr-424	635	5	treasury	treasury	NOUN
ftr-424	635	6	,	,	PUNCT
ftr-424	635	7	tax	tax	NOUN
ftr-424	635	8	reform	reform	NOUN
ftr-424	635	9	studies	study	NOUN
ftr-424	635	10	and	and	CCONJ
ftr-424	635	11	proposals	proposal	NOUN
ftr-424	635	12	,	,	PUNCT
ftr-424	635	13	part	part	NOUN
ftr-424	635	14	2	2	NUM
ftr-424	635	15	(	(	PUNCT
ftr-424	635	16	1969	1969	NUM
ftr-424	635	17	)	)	PUNCT
ftr-424	635	18	,	,	PUNCT
ftr-424	635	19	at	at	ADP
ftr-424	635	20	132	132	NUM
ftr-424	635	21	-	-	SYM
ftr-424	635	22	42	42	NUM
ftr-424	635	23	[	[	X
ftr-424	635	24	hereinafter	hereinafter	NOUN
ftr-424	635	25	1969	1969	NUM
ftr-424	635	26	treasury	treasury	PROPN
ftr-424	635	27	study	study	NOUN
ftr-424	635	28	]	]	PUNCT
ftr-424	635	29	.	.	PUNCT
ftr-424	636	1	the	the	DET
ftr-424	636	2	treasury	treasury	NOUN
ftr-424	636	3	proposal	proposal	NOUN
ftr-424	636	4	would	would	AUX
ftr-424	636	5	have	have	AUX
ftr-424	636	6	placed	place	VERB
ftr-424	636	7	a	a	DET
ftr-424	636	8	50	50	NUM
ftr-424	636	9	%	%	NOUN
ftr-424	636	10	ceiling	ceiling	NOUN
ftr-424	636	11	on	on	ADP
ftr-424	636	12	the	the	DET
ftr-424	636	13	amount	amount	NOUN
ftr-424	636	14	of	of	ADP
ftr-424	636	15	economic	economic	ADJ
ftr-424	636	16	income	income	NOUN
ftr-424	636	17	that	that	PRON
ftr-424	636	18	a	a	DET
ftr-424	636	19	taxpayer	taxpayer	NOUN
ftr-424	636	20	could	could	AUX
ftr-424	636	21	shelter	shelter	VERB
ftr-424	636	22	with	with	ADP
ftr-424	636	23	tax	tax	NOUN
ftr-424	636	24	preferences	preference	NOUN
ftr-424	636	25	and	and	CCONJ
ftr-424	636	26	would	would	AUX
ftr-424	636	27	have	have	AUX
ftr-424	636	28	applied	apply	VERB
ftr-424	636	29	graduated	graduate	VERB
ftr-424	636	30	tax	tax	NOUN
ftr-424	636	31	rates	rate	NOUN
ftr-424	636	32	from	from	ADP
ftr-424	636	33	7	7	NUM
ftr-424	636	34	%	%	NOUN
ftr-424	636	35	to	to	PART
ftr-424	636	36	35	35	NUM
ftr-424	636	37	%	%	NOUN
ftr-424	636	38	to	to	ADP
ftr-424	636	39	that	that	DET
ftr-424	636	40	broader	broad	ADJ
ftr-424	636	41	base	base	NOUN
ftr-424	636	42	.	.	PUNCT
ftr-424	637	1	i	i	PRON
ftr-424	637	2	d.	d.	PROPN
ftr-424	637	3	at	at	ADP
ftr-424	637	4	132	132	NUM
ftr-424	637	5	-	-	SYM
ftr-424	637	6	33	33	NUM
ftr-424	637	7	.	.	PUNCT
ftr-424	638	1	noting	note	VERB
ftr-424	638	2	that	that	SCONJ
ftr-424	638	3	limitations	limitation	NOUN
ftr-424	638	4	on	on	ADP
ftr-424	638	5	the	the	DET
ftr-424	638	6	availability	availability	NOUN
ftr-424	638	7	of	of	ADP
ftr-424	638	8	beneficial	beneficial	ADJ
ftr-424	638	9	tax	tax	NOUN
ftr-424	638	10	provisions	provision	NOUN
ftr-424	638	11	were	be	AUX
ftr-424	638	12	not	not	PART
ftr-424	638	13	new	new	ADJ
ftr-424	638	14	to	to	ADP
ftr-424	638	15	the	the	DET
ftr-424	638	16	tax	tax	NOUN
ftr-424	638	17	system	system	NOUN
ftr-424	638	18	,	,	PUNCT
ftr-424	638	19	the	the	DET
ftr-424	638	20	study	study	NOUN
ftr-424	638	21	emphasized	emphasize	VERB
ftr-424	638	22	the	the	DET
ftr-424	638	23	need	need	NOUN
ftr-424	638	24	for	for	ADP
ftr-424	638	25	an	an	DET
ftr-424	638	26	overall	overall	ADJ
ftr-424	638	27	limitation	limitation	NOUN
ftr-424	638	28	such	such	ADJ
ftr-424	638	29	as	as	ADP
ftr-424	638	30	the	the	DET
ftr-424	638	31	minimum	minimum	ADJ
ftr-424	638	32	tax	tax	NOUN
ftr-424	638	33	to	to	PART
ftr-424	638	34	ensure	ensure	VERB
ftr-424	638	35	that	that	SCONJ
ftr-424	638	36	high	high	ADJ
ftr-424	638	37	-	-	PUNCT
ftr-424	638	38	income	income	NOUN
ftr-424	638	39	taxpayers	taxpayer	NOUN
ftr-424	638	40	"	"	PUNCT
ftr-424	638	41	mak[e	mak[e	PROPN
ftr-424	638	42	]	]	PUNCT
ftr-424	638	43	a	a	DET
ftr-424	638	44	fair	fair	ADJ
ftr-424	638	45	tax	tax	NOUN
ftr-424	638	46	contribution	contribution	NOUN
ftr-424	638	47	to	to	ADP
ftr-424	638	48	the	the	DET
ftr-424	638	49	government	government	NOUN
ftr-424	638	50	in	in	ADP
ftr-424	638	51	relation	relation	NOUN
ftr-424	638	52	to	to	ADP
ftr-424	638	53	the	the	DET
ftr-424	638	54	amount	amount	NOUN
ftr-424	638	55	of	of	ADP
ftr-424	638	56	their	their	PRON
ftr-424	638	57	true	true	ADJ
ftr-424	638	58	income	income	NOUN
ftr-424	638	59	.	.	PUNCT
ftr-424	638	60	"	"	PUNCT
ftr-424	639	1	i	i	PRON
ftr-424	639	2	d.	d.	PROPN
ftr-424	639	3	to	to	PART
ftr-424	639	4	protect	protect	VERB
ftr-424	639	5	those	those	PRON
ftr-424	639	6	at	at	ADP
ftr-424	639	7	the	the	DET
ftr-424	639	8	lower	low	ADJ
ftr-424	639	9	income	income	NOUN
ftr-424	639	10	scale	scale	NOUN
ftr-424	639	11	,	,	PUNCT
ftr-424	639	12	the	the	DET
ftr-424	639	13	study	study	NOUN
ftr-424	639	14	would	would	AUX
ftr-424	639	15	have	have	AUX
ftr-424	639	16	permitted	permit	VERB
ftr-424	639	17	a	a	DET
ftr-424	639	18	special	special	ADJ
ftr-424	639	19	"	"	PUNCT
ftr-424	639	20	alternative	alternative	ADJ
ftr-424	639	21	standard	standard	ADJ
ftr-424	639	22	deduction	deduction	NOUN
ftr-424	639	23	"	"	PUNCT
ftr-424	639	24	of	of	ADP
ftr-424	639	25	$	$	SYM
ftr-424	639	26	10,000	10,000	NUM
ftr-424	639	27	for	for	ADP
ftr-424	639	28	a	a	DET
ftr-424	639	29	joint	joint	ADJ
ftr-424	639	30	return	return	NOUN
ftr-424	639	31	(	(	PUNCT
ftr-424	639	32	$	$	SYM
ftr-424	639	33	5,000	5,000	NUM
ftr-424	639	34	for	for	ADP
ftr-424	639	35	individual	individual	ADJ
ftr-424	639	36	taxpayers	taxpayer	NOUN
ftr-424	639	37	)	)	PUNCT
ftr-424	639	38	,	,	PUNCT
ftr-424	639	39	limiting	limit	VERB
ftr-424	639	40	the	the	DET
ftr-424	639	41	tax	tax	NOUN
ftr-424	639	42	"	"	PUNCT
ftr-424	639	43	to	to	ADP
ftr-424	639	44	individuals	individual	NOUN
ftr-424	639	45	who	who	PRON
ftr-424	639	46	are	be	AUX
ftr-424	639	47	deriving	derive	VERB
ftr-424	639	48	substantial	substantial	ADJ
ftr-424	639	49	benefits	benefit	NOUN
ftr-424	639	50	from	from	ADP
ftr-424	639	51	the	the	DET
ftr-424	639	52	tax	tax	NOUN
ftr-424	639	53	preferences	preference	NOUN
ftr-424	639	54	involved	involve	VERB
ftr-424	639	55	.	.	PUNCT
ftr-424	639	56	"	"	PUNCT
ftr-424	640	1	i	i	PRON
ftr-424	640	2	d.	d.	PROPN
ftr-424	640	3	at	at	ADP
ftr-424	640	4	134	134	NUM
ftr-424	640	5	.	.	PUNCT
ftr-424	641	1	see	see	VERB
ftr-424	641	2	also	also	ADV
ftr-424	641	3	nina	nina	PROPN
ftr-424	641	4	e.	e.	PROPN
ftr-424	641	5	olson	olson	PROPN
ftr-424	641	6	,	,	PUNCT
ftr-424	641	7	national	national	ADJ
ftr-424	641	8	taxpayer	taxpayer	PROPN
ftr-424	641	9	advocate	advocate	PROPN
ftr-424	641	10	2003	2003	NUM
ftr-424	641	11	ann	ann	PROPN
ftr-424	641	12	.	.	PUNCT
ftr-424	642	1	rep	rep	PROPN
ftr-424	642	2	.	.	PROPN
ftr-424	642	3	to	to	PART
ftr-424	642	4	cong	cong	VERB
ftr-424	642	5	.	.	PUNCT
ftr-424	643	1	7	7	NUM
ftr-424	643	2	(	(	PUNCT
ftr-424	643	3	dec	dec	PROPN
ftr-424	643	4	.	.	PROPN
ftr-424	643	5	31	31	NUM
ftr-424	643	6	,	,	PUNCT
ftr-424	643	7	2003	2003	NUM
ftr-424	643	8	)	)	PUNCT
ftr-424	644	1	[	[	X
ftr-424	644	2	hereinafter	hereinafter	NOUN
ftr-424	644	3	2003	2003	NUM
ftr-424	644	4	nta	nta	PROPN
ftr-424	644	5	report	report	PROPN
ftr-424	644	6	]	]	PUNCT
ftr-424	644	7	(	(	PUNCT
ftr-424	644	8	discussing	discuss	VERB
ftr-424	644	9	the	the	DET
ftr-424	644	10	treasury	treasury	PROPN
ftr-424	644	11	study	study	NOUN
ftr-424	644	12	)	)	PUNCT
ftr-424	644	13	.	.	PUNCT
ftr-424	645	1	125	125	NUM
ftr-424	645	2	.	.	PUNCT
ftr-424	645	3	tax	tax	NOUN
ftr-424	645	4	reform	reform	PROPN
ftr-424	645	5	act	act	NOUN
ftr-424	645	6	of	of	ADP
ftr-424	645	7	1969	1969	NUM
ftr-424	645	8	,	,	PUNCT
ftr-424	645	9	pub	pub	NOUN
ftr-424	645	10	.	.	PUNCT
ftr-424	646	1	l.	l.	PROPN
ftr-424	646	2	no	no	INTJ
ftr-424	646	3	.	.	PROPN
ftr-424	647	1	91	91	NUM
ftr-424	647	2	-	-	SYM
ftr-424	647	3	172	172	NUM
ftr-424	647	4	,	,	PUNCT
ftr-424	647	5	§	§	PROPN
ftr-424	647	6	301(a	301(a	NUM
ftr-424	647	7	)	)	PUNCT
ftr-424	647	8	,	,	PUNCT
ftr-424	647	9	83	83	NUM
ftr-424	647	10	stat	stat	NOUN
ftr-424	647	11	.	.	PUNCT
ftr-424	648	1	487	487	NUM
ftr-424	648	2	,	,	PUNCT
ftr-424	648	3	58086	58086	NUM
ftr-424	648	4	(	(	PUNCT
ftr-424	648	5	minimum	minimum	ADJ
ftr-424	648	6	tax	tax	NOUN
ftr-424	648	7	provisions	provision	NOUN
ftr-424	648	8	)	)	PUNCT
ftr-424	648	9	;	;	PUNCT
ftr-424	648	10	h.r	h.r	PROPN
ftr-424	648	11	.	.	PROPN
ftr-424	648	12	conf	conf	PROPN
ftr-424	648	13	.	.	PUNCT
ftr-424	649	1	rep	rep	PROPN
ftr-424	649	2	.	.	PROPN
ftr-424	649	3	no	no	INTJ
ftr-424	649	4	.	.	NOUN
ftr-424	650	1	91	91	NUM
ftr-424	650	2	-	-	SYM
ftr-424	650	3	782	782	NUM
ftr-424	650	4	(	(	PUNCT
ftr-424	650	5	1969	1969	NUM
ftr-424	650	6	)	)	PUNCT
ftr-424	650	7	(	(	PUNCT
ftr-424	650	8	describing	describe	VERB
ftr-424	650	9	the	the	DET
ftr-424	650	10	minimum	minimum	ADJ
ftr-424	650	11	tax	tax	NOUN
ftr-424	650	12	as	as	SCONJ
ftr-424	650	13	enacted	enact	VERB
ftr-424	650	14	and	and	CCONJ
ftr-424	650	15	the	the	DET
ftr-424	650	16	list	list	NOUN
ftr-424	650	17	of	of	ADP
ftr-424	650	18	preferences	preference	NOUN
ftr-424	650	19	to	to	PART
ftr-424	650	20	which	which	PRON
ftr-424	650	21	it	it	PRON
ftr-424	650	22	applied	apply	VERB
ftr-424	650	23	)	)	PUNCT
ftr-424	650	24	,	,	PUNCT
ftr-424	650	25	reprinted	reprint	VERB
ftr-424	650	26	in	in	ADP
ftr-424	650	27	1969	1969	NUM
ftr-424	650	28	-	-	SYM
ftr-424	650	29	3	3	NUM
ftr-424	650	30	c.b	c.b	PROPN
ftr-424	650	31	.	.	PROPN
ftr-424	650	32	644	644	NUM
ftr-424	650	33	,	,	PUNCT
ftr-424	650	34	658	658	NUM
ftr-424	650	35	-	-	SYM
ftr-424	650	36	60	60	NUM
ftr-424	650	37	.	.	PUNCT
ftr-424	650	38	126	126	NUM
ftr-424	650	39	.	.	PUNCT
ftr-424	651	1	glenn	glenn	PROPN
ftr-424	651	2	e.	e.	PROPN
ftr-424	651	3	coven	coven	PROPN
ftr-424	651	4	,	,	PUNCT
ftr-424	651	5	the	the	DET
ftr-424	651	6	alternative	alternative	ADJ
ftr-424	651	7	minimum	minimum	ADJ
ftr-424	651	8	tax	tax	NOUN
ftr-424	651	9	:	:	PUNCT
ftr-424	651	10	proving	prove	VERB
ftr-424	651	11	again	again	ADV
ftr-424	651	12	that	that	SCONJ
ftr-424	651	13	two	two	NUM
ftr-424	651	14	wrongs	wrong	NOUN
ftr-424	651	15	do	do	AUX
ftr-424	651	16	not	not	PART
ftr-424	651	17	make	make	VERB
ftr-424	651	18	a	a	DET
ftr-424	651	19	right	right	NOUN
ftr-424	651	20	,	,	PUNCT
ftr-424	651	21	68	68	NUM
ftr-424	651	22	cal	cal	NOUN
ftr-424	651	23	.	.	PUNCT
ftr-424	652	1	l.	l.	PROPN
ftr-424	652	2	rev	rev	PROPN
ftr-424	652	3	.	.	PROPN
ftr-424	652	4	1093	1093	NUM
ftr-424	652	5	,	,	PUNCT
ftr-424	652	6	1096	1096	NUM
ftr-424	652	7	(	(	PUNCT
ftr-424	652	8	1980	1980	NUM
ftr-424	652	9	)	)	PUNCT
ftr-424	652	10	.	.	PUNCT
ftr-424	653	1	127	127	NUM
ftr-424	653	2	.	.	PUNCT
ftr-424	653	3	committee	committee	NOUN
ftr-424	653	4	on	on	ADP
ftr-424	653	5	ways	way	NOUN
ftr-424	653	6	and	and	CCONJ
ftr-424	653	7	means	mean	VERB
ftr-424	653	8	report	report	NOUN
ftr-424	653	9	on	on	ADP
ftr-424	653	10	the	the	DET
ftr-424	653	11	tax	tax	NOUN
ftr-424	653	12	reform	reform	NOUN
ftr-424	653	13	act	act	NOUN
ftr-424	653	14	of	of	ADP
ftr-424	653	15	1969	1969	NUM
ftr-424	653	16	,	,	PUNCT
ftr-424	653	17	h.r	h.r	PROPN
ftr-424	653	18	.	.	PROPN
ftr-424	653	19	rep	rep	PROPN
ftr-424	653	20	.	.	PROPN
ftr-424	654	1	no	no	INTJ
ftr-424	654	2	.	.	NOUN
ftr-424	655	1	91	91	NUM
ftr-424	655	2	-	-	SYM
ftr-424	655	3	413	413	NUM
ftr-424	655	4	,	,	PUNCT
ftr-424	655	5	at	at	ADP
ftr-424	655	6	1(1969	1(1969	NUM
ftr-424	655	7	)	)	PUNCT
ftr-424	655	8	,	,	PUNCT
ftr-424	655	9	[	[	X
ftr-424	655	10	hereinafter	hereinafter	NOUN
ftr-424	655	11	,	,	PUNCT
ftr-424	655	12	1969	1969	NUM
ftr-424	655	13	ways	way	NOUN
ftr-424	655	14	&	&	CCONJ
ftr-424	655	15	means	mean	VERB
ftr-424	655	16	report	report	PROPN
ftr-424	655	17	]	]	PUNCT
ftr-424	655	18	,	,	PUNCT
ftr-424	655	19	reprinted	reprint	VERB
ftr-424	655	20	in	in	ADP
ftr-424	655	21	1969	1969	NUM
ftr-424	655	22	-	-	SYM
ftr-424	655	23	3	3	NUM
ftr-424	655	24	c.b	c.b	PROPN
ftr-424	655	25	.	.	PROPN
ftr-424	655	26	200,200	200,200	NUM
ftr-424	655	27	.	.	PUNCT
ftr-424	656	1	the	the	DET
ftr-424	656	2	house	house	PROPN
ftr-424	656	3	version	version	NOUN
ftr-424	656	4	of	of	ADP
ftr-424	656	5	the	the	DET
ftr-424	656	6	bill	bill	NOUN
ftr-424	656	7	would	would	AUX
ftr-424	656	8	have	have	AUX
ftr-424	656	9	allocated	allocate	VERB
ftr-424	656	10	certain	certain	ADJ
ftr-424	656	11	itemized	itemize	VERB
ftr-424	656	12	deductions	deduction	NOUN
ftr-424	656	13	between	between	ADP
ftr-424	656	14	taxable	taxable	ADJ
ftr-424	656	15	and	and	CCONJ
ftr-424	656	16	tax	tax	NOUN
ftr-424	656	17	-	-	PUNCT
ftr-424	656	18	exempt	exempt	ADJ
ftr-424	656	19	income	income	NOUN
ftr-424	656	20	and	and	CCONJ
ftr-424	656	21	required	require	VERB
ftr-424	656	22	a	a	DET
ftr-424	656	23	taxpayer	taxpayer	NOUN
ftr-424	656	24	to	to	PART
ftr-424	656	25	include	include	VERB
ftr-424	656	26	one	one	NUM
ftr-424	656	27	-	-	PUNCT
ftr-424	656	28	half	half	NOUN
ftr-424	656	29	of	of	ADP
ftr-424	656	30	the	the	DET
ftr-424	656	31	sum	sum	NOUN
ftr-424	656	32	of	of	ADP
ftr-424	656	33	listed	list	VERB
ftr-424	656	34	preferences	preference	NOUN
ftr-424	656	35	(	(	PUNCT
ftr-424	656	36	otherwise	otherwise	ADV
ftr-424	656	37	excludable	excludable	ADJ
ftr-424	656	38	)	)	PUNCT
ftr-424	656	39	in	in	ADP
ftr-424	656	40	adjusted	adjust	VERB
ftr-424	656	41	gross	gross	ADJ
ftr-424	656	42	income	income	NOUN
ftr-424	656	43	.	.	PUNCT
ftr-424	657	1	i	i	PRON
ftr-424	657	2	d.	d.	PROPN
ftr-424	657	3	at	at	ADP
ftr-424	657	4	55	55	NUM
ftr-424	657	5	-	-	SYM
ftr-424	657	6	60	60	NUM
ftr-424	657	7	.	.	PUNCT
ftr-424	658	1	the	the	DET
ftr-424	658	2	goal	goal	NOUN
ftr-424	658	3	was	be	AUX
ftr-424	658	4	to	to	PART
ftr-424	658	5	ensure	ensure	VERB
ftr-424	658	6	that	that	SCONJ
ftr-424	658	7	"	"	PUNCT
ftr-424	658	8	individuals	individual	NOUN
ftr-424	658	9	with	with	ADP
ftr-424	658	10	significant	significant	ADJ
ftr-424	658	11	amounts	amount	NOUN
ftr-424	658	12	of	of	ADP
ftr-424	658	13	tax	tax	NOUN
ftr-424	658	14	-	-	PUNCT
ftr-424	658	15	free	free	ADJ
ftr-424	658	16	income	income	NOUN
ftr-424	658	17	[	[	X
ftr-424	658	18	]	]	X
ftr-424	658	19	pay	pay	VERB
ftr-424	658	20	tax	tax	NOUN
ftr-424	658	21	on	on	ADP
ftr-424	658	22	at	at	ADV
ftr-424	658	23	least	least	ADV
ftr-424	658	24	one	one	NUM
ftr-424	658	25	-	-	PUNCT
ftr-424	658	26	half	half	NOUN
ftr-424	658	27	of	of	ADP
ftr-424	658	28	their	their	PRON
ftr-424	658	29	economic	economic	ADJ
ftr-424	658	30	income	income	NOUN
ftr-424	658	31	.	.	PUNCT
ftr-424	658	32	"	"	PUNCT
ftr-424	659	1	i	i	PRON
ftr-424	659	2	d.	d.	PROPN
ftr-424	659	3	at	at	ADP
ftr-424	659	4	2	2	NUM
ftr-424	659	5	(	(	PUNCT
ftr-424	659	6	emphasis	emphasis	NOUN
ftr-424	659	7	added	add	VERB
ftr-424	659	8	)	)	PUNCT
ftr-424	659	9	.	.	PUNCT
ftr-424	660	1	the	the	DET
ftr-424	660	2	minimum	minimum	ADJ
ftr-424	660	3	tax	tax	NOUN
ftr-424	660	4	as	as	SCONJ
ftr-424	660	5	enacted	enact	VERB
ftr-424	660	6	was	be	AUX
ftr-424	660	7	a	a	DET
ftr-424	660	8	10	10	NUM
ftr-424	660	9	%	%	NOUN
ftr-424	660	10	surcharge	surcharge	NOUN
ftr-424	660	11	to	to	ADP
ftr-424	660	12	the	the	DET
ftr-424	660	13	regular	regular	ADJ
ftr-424	660	14	income	income	NOUN
ftr-424	660	15	tax	tax	NOUN
ftr-424	660	16	that	that	PRON
ftr-424	660	17	applied	apply	VERB
ftr-424	660	18	(	(	PUNCT
ftr-424	660	19	after	after	ADP
ftr-424	660	20	offset	offset	NOUN
ftr-424	660	21	for	for	ADP
ftr-424	660	22	a	a	DET
ftr-424	660	23	then	then	ADV
ftr-424	660	24	-	-	PUNCT
ftr-424	660	25	generous	generous	ADJ
ftr-424	660	26	$	$	SYM
ftr-424	660	27	30,000	30,000	NUM
ftr-424	660	28	exemption	exemption	NOUN
ftr-424	660	29	amount	amount	NOUN
ftr-424	660	30	that	that	PRON
ftr-424	660	31	applied	apply	VERB
ftr-424	660	32	in	in	ADP
ftr-424	660	33	addition	addition	NOUN
ftr-424	660	34	to	to	ADP
ftr-424	660	35	an	an	DET
ftr-424	660	36	exemption	exemption	NOUN
ftr-424	660	37	for	for	ADP
ftr-424	660	38	the	the	DET
ftr-424	660	39	regular	regular	ADJ
ftr-424	660	40	income	income	NOUN
ftr-424	660	41	tax	tax	NOUN
ftr-424	660	42	liability	liability	NOUN
ftr-424	660	43	)	)	PUNCT
ftr-424	660	44	to	to	PART
ftr-424	660	45	specified	specified	VERB
ftr-424	660	46	tax	tax	NOUN
ftr-424	660	47	-	-	PUNCT
ftr-424	660	48	avoidance	avoidance	NOUN
ftr-424	660	49	techniques	technique	NOUN
ftr-424	660	50	,	,	PUNCT
ftr-424	660	51	including	include	VERB
ftr-424	660	52	the	the	DET
ftr-424	660	53	one	one	NUM
ftr-424	660	54	-	-	PUNCT
ftr-424	660	55	half	half	NOUN
ftr-424	660	56	of	of	ADP
ftr-424	660	57	a	a	DET
ftr-424	660	58	taxpayer	taxpayer	NOUN
ftr-424	660	59	's	's	PART
ftr-424	660	60	net	net	ADJ
ftr-424	660	61	long	long	ADJ
ftr-424	660	62	-	-	PUNCT
ftr-424	660	63	term	term	NOUN
ftr-424	660	64	capital	capital	NOUN
ftr-424	660	65	gains	gain	NOUN
ftr-424	660	66	excluded	exclude	VERB
ftr-424	660	67	under	under	ADP
ftr-424	660	68	§	§	PROPN
ftr-424	660	69	1202	1202	NUM
ftr-424	660	70	for	for	ADP
ftr-424	660	71	regular	regular	ADJ
ftr-424	660	72	income	income	NOUN
ftr-424	660	73	tax	tax	NOUN
ftr-424	660	74	purposes	purpose	NOUN
ftr-424	660	75	,	,	PUNCT
ftr-424	660	76	excess	excess	ADJ
ftr-424	660	77	investment	investment	NOUN
ftr-424	660	78	interest	interest	NOUN
ftr-424	660	79	expense	expense	NOUN
ftr-424	660	80	,	,	PUNCT
ftr-424	660	81	accelerated	accelerate	VERB
ftr-424	660	82	depreciation	depreciation	NOUN
ftr-424	660	83	of	of	ADP
ftr-424	660	84	personal	personal	ADJ
ftr-424	660	85	property	property	NOUN
ftr-424	660	86	subject	subject	NOUN
ftr-424	660	87	to	to	ADP
ftr-424	660	88	a	a	DET
ftr-424	660	89	net	net	ADJ
ftr-424	660	90	lease	lease	NOUN
ftr-424	660	91	,	,	PUNCT
ftr-424	660	92	amortization	amortization	NOUN
ftr-424	660	93	ofpollution	ofpollution	NOUN
ftr-424	660	94	control	control	NOUN
ftr-424	660	95	facilities	facility	NOUN
ftr-424	660	96	,	,	PUNCT
ftr-424	660	97	and	and	CCONJ
ftr-424	660	98	depletion	depletion	NOUN
ftr-424	660	99	in	in	ADP
ftr-424	660	100	excess	excess	ADJ
ftr-424	660	101	ofproperty	ofproperty	NOUN
ftr-424	660	102	basis	basis	NOUN
ftr-424	660	103	.	.	PUNCT
ftr-424	661	1	see	see	VERB
ftr-424	661	2	s.	s.	PROPN
ftr-424	661	3	rep	rep	PROPN
ftr-424	661	4	.	.	PROPN
ftr-424	662	1	no	no	INTJ
ftr-424	662	2	.	.	NOUN
ftr-424	663	1	91	91	NUM
ftr-424	663	2	-	-	SYM
ftr-424	663	3	552	552	NUM
ftr-424	663	4	(	(	PUNCT
ftr-424	663	5	1969	1969	NUM
ftr-424	663	6	)	)	PUNCT
ftr-424	663	7	,	,	PUNCT
ftr-424	663	8	reprinted	reprint	VERB
ftr-424	663	9	in	in	ADP
ftr-424	663	10	1969	1969	NUM
ftr-424	663	11	-	-	SYM
ftr-424	663	12	3	3	NUM
ftr-424	663	13	c.b	c.b	PROPN
ftr-424	663	14	.	.	PROPN
ftr-424	663	15	423	423	NUM
ftr-424	663	16	.	.	PUNCT
ftr-424	664	1	2004	2004	NUM
ftr-424	664	2	]	]	PUNCT
ftr-424	664	3	florida	florida	PROPN
ftr-424	664	4	tax	tax	PROPN
ftr-424	664	5	review	review	NOUN
ftr-424	664	6	50	50	NUM
ftr-424	664	7	%	%	NOUN
ftr-424	664	8	of	of	ADP
ftr-424	664	9	a	a	DET
ftr-424	664	10	taxpayer	taxpayer	NOUN
ftr-424	664	11	's	's	PART
ftr-424	664	12	capital	capital	NOUN
ftr-424	664	13	gains.2	gains.2	PROPN
ftr-424	664	14	'	'	PART
ftr-424	664	15	those	those	PRON
ftr-424	664	16	excluded	exclude	VERB
ftr-424	664	17	net	net	ADJ
ftr-424	664	18	capital	capital	NOUN
ftr-424	664	19	gains	gain	NOUN
ftr-424	664	20	were	be	AUX
ftr-424	664	21	subject	subject	ADJ
ftr-424	664	22	to	to	ADP
ftr-424	664	23	tax	tax	NOUN
ftr-424	664	24	under	under	ADP
ftr-424	664	25	the	the	DET
ftr-424	664	26	minimum	minimum	ADJ
ftr-424	664	27	tax	tax	NOUN
ftr-424	664	28	,	,	PUNCT
ftr-424	664	29	along	along	ADP
ftr-424	664	30	with	with	ADP
ftr-424	664	31	a	a	DET
ftr-424	664	32	few	few	ADJ
ftr-424	664	33	other	other	ADJ
ftr-424	664	34	preferences	preference	NOUN
ftr-424	664	35	that	that	PRON
ftr-424	664	36	were	be	AUX
ftr-424	664	37	considered	consider	VERB
ftr-424	664	38	central	central	ADJ
ftr-424	664	39	to	to	ADP
ftr-424	664	40	the	the	DET
ftr-424	664	41	ability	ability	NOUN
ftr-424	664	42	of	of	ADP
ftr-424	664	43	some	some	DET
ftr-424	664	44	wealthy	wealthy	ADJ
ftr-424	664	45	taxpayers	taxpayer	NOUN
ftr-424	664	46	with	with	ADP
ftr-424	664	47	substantial	substantial	ADJ
ftr-424	664	48	economic	economic	ADJ
ftr-424	664	49	income	income	NOUN
ftr-424	664	50	to	to	PART
ftr-424	664	51	pay	pay	VERB
ftr-424	664	52	very	very	ADV
ftr-424	664	53	little	little	ADJ
ftr-424	664	54	tax	tax	NOUN
ftr-424	664	55	under	under	ADP
ftr-424	664	56	the	the	DET
ftr-424	664	57	regular	regular	ADJ
ftr-424	664	58	tax	tax	NOUN
ftr-424	664	59	system	system	NOUN
ftr-424	664	60	.	.	PUNCT
ftr-424	665	1	the	the	DET
ftr-424	665	2	minimum	minimum	ADJ
ftr-424	665	3	tax	tax	NOUN
ftr-424	665	4	was	be	AUX
ftr-424	665	5	expected	expect	VERB
ftr-424	665	6	to	to	PART
ftr-424	665	7	reach	reach	VERB
ftr-424	665	8	about	about	ADV
ftr-424	665	9	one	one	NUM
ftr-424	665	10	in	in	ADP
ftr-424	665	11	500,000	500,000	NUM
ftr-424	665	12	taxpayers	taxpayer	NOUN
ftr-424	665	13	,	,	PUNCT
ftr-424	665	14	those	those	PRON
ftr-424	665	15	with	with	ADP
ftr-424	665	16	incomes	income	NOUN
ftr-424	665	17	of	of	ADP
ftr-424	665	18	at	at	ADV
ftr-424	665	19	least	least	ADV
ftr-424	665	20	$	$	SYM
ftr-424	665	21	200,000	200,000	NUM
ftr-424	665	22	(	(	PUNCT
ftr-424	665	23	more	more	ADJ
ftr-424	665	24	than	than	ADP
ftr-424	665	25	$	$	SYM
ftr-424	665	26	1	1	NUM
ftr-424	665	27	million	million	NUM
ftr-424	665	28	in	in	ADP
ftr-424	665	29	2004	2004	NUM
ftr-424	665	30	dollars).29	dollars).29	NOUN
ftr-424	665	31	as	as	SCONJ
ftr-424	665	32	explained	explain	VERB
ftr-424	665	33	in	in	ADP
ftr-424	665	34	the	the	DET
ftr-424	665	35	legislative	legislative	ADJ
ftr-424	665	36	history	history	NOUN
ftr-424	665	37	of	of	ADP
ftr-424	665	38	the	the	DET
ftr-424	665	39	1986	1986	NUM
ftr-424	665	40	tax	tax	NOUN
ftr-424	665	41	reform	reform	NOUN
ftr-424	665	42	act	act	PROPN
ftr-424	665	43	:	:	PUNCT
ftr-424	666	1	[	[	X
ftr-424	666	2	t]he	t]he	ADV
ftr-424	666	3	minimum	minimum	ADJ
ftr-424	666	4	tax	tax	NOUN
ftr-424	666	5	should	should	AUX
ftr-424	666	6	serve	serve	VERB
ftr-424	666	7	one	one	NUM
ftr-424	666	8	overriding	override	VERB
ftr-424	666	9	objective	objective	NOUN
ftr-424	666	10	:	:	PUNCT
ftr-424	666	11	to	to	PART
ftr-424	666	12	ensure	ensure	VERB
ftr-424	666	13	that	that	SCONJ
ftr-424	666	14	no	no	DET
ftr-424	666	15	taxpayer	taxpayer	NOUN
ftr-424	666	16	with	with	ADP
ftr-424	666	17	substantial	substantial	ADJ
ftr-424	666	18	economic	economic	ADJ
ftr-424	666	19	income	income	NOUN
ftr-424	666	20	can	can	AUX
ftr-424	666	21	avoid	avoid	VERB
ftr-424	666	22	significant	significant	ADJ
ftr-424	666	23	tax	tax	NOUN
ftr-424	666	24	liability	liability	NOUN
ftr-424	666	25	by	by	ADP
ftr-424	666	26	using	use	VERB
ftr-424	666	27	exclusions	exclusion	NOUN
ftr-424	666	28	,	,	PUNCT
ftr-424	666	29	deductions	deduction	NOUN
ftr-424	666	30	,	,	PUNCT
ftr-424	666	31	and	and	CCONJ
ftr-424	666	32	credits	credit	NOUN
ftr-424	666	33	.	.	PUNCT
ftr-424	667	1	although	although	SCONJ
ftr-424	667	2	these	these	DET
ftr-424	667	3	provisions	provision	NOUN
ftr-424	667	4	may	may	AUX
ftr-424	667	5	provide	provide	VERB
ftr-424	667	6	incentives	incentive	NOUN
ftr-424	667	7	for	for	ADP
ftr-424	667	8	worthy	worthy	ADJ
ftr-424	667	9	goals	goal	NOUN
ftr-424	667	10	,	,	PUNCT
ftr-424	667	11	they	they	PRON
ftr-424	667	12	become	become	VERB
ftr-424	667	13	counterproductive	counterproductive	ADJ
ftr-424	667	14	when	when	SCONJ
ftr-424	667	15	taxpayers	taxpayer	NOUN
ftr-424	667	16	are	be	AUX
ftr-424	667	17	allowed	allow	VERB
ftr-424	667	18	to	to	PART
ftr-424	667	19	use	use	VERB
ftr-424	667	20	them	they	PRON
ftr-424	667	21	to	to	PART
ftr-424	667	22	avoid	avoid	VERB
ftr-424	667	23	virtually	virtually	ADV
ftr-424	667	24	all	all	DET
ftr-424	667	25	tax	tax	NOUN
ftr-424	667	26	liability	liability	NOUN
ftr-424	667	27	.	.	PUNCT
ftr-424	668	1	the	the	DET
ftr-424	668	2	ability	ability	NOUN
ftr-424	668	3	of	of	ADP
ftr-424	668	4	high	high	ADJ
ftr-424	668	5	-	-	PUNCT
ftr-424	668	6	income	income	NOUN
ftr-424	668	7	individuals	individual	NOUN
ftr-424	668	8	..	..	PUNCT
ftr-424	668	9	,	,	PUNCT
ftr-424	668	10	to	to	PART
ftr-424	668	11	pay	pay	VERB
ftr-424	668	12	little	little	ADJ
ftr-424	668	13	or	or	CCONJ
ftr-424	668	14	no	no	PRON
ftr-424	668	15	tax	tax	NOUN
ftr-424	668	16	undermines	undermine	VERB
ftr-424	668	17	respect	respect	NOUN
ftr-424	668	18	for	for	ADP
ftr-424	668	19	the	the	DET
ftr-424	668	20	entire	entire	ADJ
ftr-424	668	21	tax	tax	NOUN
ftr-424	668	22	system	system	NOUN
ftr-424	668	23	.	.	PUNCT
ftr-424	668	24	.	.	PUNCT
ftr-424	668	25	.	.	PUNCT
ftr-424	668	26	.	.	PUNCT
ftr-424	669	1	[	[	X
ftr-424	669	2	e]ven	e]ven	NOUN
ftr-424	669	3	aside	aside	ADV
ftr-424	669	4	from	from	ADP
ftr-424	669	5	public	public	ADJ
ftr-424	669	6	perceptions	perception	NOUN
ftr-424	669	7	,	,	PUNCT
ftr-424	669	8	.	.	PUNCT
ftr-424	669	9	.	.	PUNCT
ftr-424	670	1	.	.	PUNCT
ftr-424	671	1	it	it	PRON
ftr-424	671	2	is	be	AUX
ftr-424	671	3	inherently	inherently	ADV
ftr-424	671	4	unfair	unfair	ADJ
ftr-424	671	5	for	for	ADP
ftr-424	671	6	high	high	ADJ
ftr-424	671	7	-	-	PUNCT
ftr-424	671	8	income	income	NOUN
ftr-424	671	9	individuals	individual	NOUN
ftr-424	671	10	.	.	PUNCT
ftr-424	672	1	to	to	PART
ftr-424	672	2	pay	pay	VERB
ftr-424	672	3	little	little	ADJ
ftr-424	672	4	or	or	CCONJ
ftr-424	672	5	no	no	PRON
ftr-424	672	6	tax	tax	NOUN
ftr-424	672	7	due	due	ADP
ftr-424	672	8	to	to	ADP
ftr-424	672	9	their	their	PRON
ftr-424	672	10	ability	ability	NOUN
ftr-424	672	11	to	to	PART
ftr-424	672	12	utilize	utilize	VERB
ftr-424	672	13	various	various	ADJ
ftr-424	672	14	tax	tax	NOUN
ftr-424	672	15	preferences.3	preferences.3	NOUN
ftr-424	672	16	°	°	NOUN
ftr-424	672	17	in	in	ADP
ftr-424	672	18	1978	1978	NUM
ftr-424	672	19	,	,	PUNCT
ftr-424	672	20	the	the	DET
ftr-424	672	21	minimum	minimum	ADJ
ftr-424	672	22	tax	tax	NOUN
ftr-424	672	23	was	be	AUX
ftr-424	672	24	supplemented	supplement	VERB
ftr-424	672	25	(	(	PUNCT
ftr-424	672	26	and	and	CCONJ
ftr-424	672	27	eventually	eventually	ADV
ftr-424	672	28	replaced	replace	VERB
ftr-424	672	29	)	)	PUNCT
ftr-424	672	30	by	by	ADP
ftr-424	672	31	the	the	DET
ftr-424	672	32	amt	amt	PROPN
ftr-424	672	33	in	in	ADP
ftr-424	672	34	its	its	PRON
ftr-424	672	35	current	current	ADJ
ftr-424	672	36	form	form	NOUN
ftr-424	672	37	a	a	DET
ftr-424	672	38	parallel	parallel	ADJ
ftr-424	672	39	tax	tax	NOUN
ftr-424	672	40	with	with	ADP
ftr-424	672	41	its	its	PRON
ftr-424	672	42	own	own	ADJ
ftr-424	672	43	base	base	NOUN
ftr-424	672	44	and	and	CCONJ
ftr-424	672	45	rate	rate	NOUN
ftr-424	672	46	schedules	schedule	NOUN
ftr-424	672	47	and	and	CCONJ
ftr-424	672	48	separate	separate	ADJ
ftr-424	672	49	exemption	exemption	NOUN
ftr-424	672	50	amount	amount	NOUN
ftr-424	672	51	.	.	PUNCT
ftr-424	673	1	'31	'31	NUM
ftr-424	673	2	it	it	PRON
ftr-424	673	3	"	"	PUNCT
ftr-424	673	4	require[s	require[s	PROPN
ftr-424	673	5	]	]	PUNCT
ftr-424	673	6	people	people	NOUN
ftr-424	673	7	to	to	ADP
ftr-424	673	8	128	128	NUM
ftr-424	673	9	.	.	PUNCT
ftr-424	674	1	coven	coven	NOUN
ftr-424	674	2	,	,	PUNCT
ftr-424	674	3	supra	supra	PROPN
ftr-424	674	4	note	note	PROPN
ftr-424	674	5	126	126	NUM
ftr-424	674	6	,	,	PUNCT
ftr-424	674	7	at	at	ADP
ftr-424	674	8	1097	1097	NUM
ftr-424	674	9	.	.	PUNCT
ftr-424	675	1	at	at	ADP
ftr-424	675	2	the	the	DET
ftr-424	675	3	time	time	NOUN
ftr-424	675	4	of	of	ADP
ftr-424	675	5	the	the	DET
ftr-424	675	6	enactment	enactment	NOUN
ftr-424	675	7	of	of	ADP
ftr-424	675	8	the	the	DET
ftr-424	675	9	minimum	minimum	ADJ
ftr-424	675	10	tax	tax	NOUN
ftr-424	675	11	,	,	PUNCT
ftr-424	675	12	capital	capital	NOUN
ftr-424	675	13	gains	gain	NOUN
ftr-424	675	14	were	be	AUX
ftr-424	675	15	treated	treat	VERB
ftr-424	675	16	preferentially	preferentially	ADV
ftr-424	675	17	by	by	ADP
ftr-424	675	18	excluding	exclude	VERB
ftr-424	675	19	50	50	NUM
ftr-424	675	20	%	%	NOUN
ftr-424	675	21	of	of	ADP
ftr-424	675	22	all	all	DET
ftr-424	675	23	net	net	ADJ
ftr-424	675	24	capital	capital	NOUN
ftr-424	675	25	gains	gain	NOUN
ftr-424	675	26	from	from	ADP
ftr-424	675	27	income	income	NOUN
ftr-424	675	28	.	.	PUNCT
ftr-424	676	1	currently	currently	ADV
ftr-424	676	2	,	,	PUNCT
ftr-424	676	3	capital	capital	NOUN
ftr-424	676	4	gains	gain	NOUN
ftr-424	676	5	are	be	AUX
ftr-424	676	6	generally	generally	ADV
ftr-424	676	7	included	include	VERB
ftr-424	676	8	in	in	ADP
ftr-424	676	9	income	income	NOUN
ftr-424	676	10	,	,	PUNCT
ftr-424	676	11	but	but	CCONJ
ftr-424	676	12	they	they	PRON
ftr-424	676	13	are	be	AUX
ftr-424	676	14	treated	treat	VERB
ftr-424	676	15	preferentially	preferentially	ADV
ftr-424	676	16	by	by	ADP
ftr-424	676	17	taxing	tax	VERB
ftr-424	676	18	them	they	PRON
ftr-424	676	19	(	(	PUNCT
ftr-424	676	20	and	and	CCONJ
ftr-424	676	21	dividends	dividend	NOUN
ftr-424	676	22	)	)	PUNCT
ftr-424	676	23	at	at	ADP
ftr-424	676	24	a	a	DET
ftr-424	676	25	preferential	preferential	ADJ
ftr-424	676	26	rate	rate	NOUN
ftr-424	676	27	that	that	PRON
ftr-424	676	28	is	be	AUX
ftr-424	676	29	substantially	substantially	ADV
ftr-424	676	30	lower	low	ADJ
ftr-424	676	31	than	than	ADP
ftr-424	676	32	the	the	DET
ftr-424	676	33	rate	rate	NOUN
ftr-424	676	34	on	on	ADP
ftr-424	676	35	ordinary	ordinary	ADJ
ftr-424	676	36	income	income	NOUN
ftr-424	676	37	.	.	PUNCT
ftr-424	677	1	129	129	NUM
ftr-424	677	2	.	.	PUNCT
ftr-424	678	1	see	see	VERB
ftr-424	678	2	kurt	kurt	PROPN
ftr-424	678	3	schuler	schuler	NOUN
ftr-424	678	4	,	,	PUNCT
ftr-424	678	5	joint	joint	ADJ
ftr-424	678	6	economic	economic	ADJ
ftr-424	678	7	committee	committee	NOUN
ftr-424	678	8	,	,	PUNCT
ftr-424	678	9	the	the	DET
ftr-424	678	10	alternative	alternative	ADJ
ftr-424	678	11	minimum	minimum	ADJ
ftr-424	678	12	tax	tax	NOUN
ftr-424	678	13	for	for	ADP
ftr-424	678	14	individuals	individual	NOUN
ftr-424	678	15	:	:	PUNCT
ftr-424	678	16	a	a	DET
ftr-424	678	17	growing	grow	VERB
ftr-424	678	18	burden	burden	NOUN
ftr-424	678	19	(	(	PUNCT
ftr-424	678	20	comm	comm	NOUN
ftr-424	678	21	.	.	PUNCT
ftr-424	679	1	print	print	NOUN
ftr-424	679	2	,	,	PUNCT
ftr-424	679	3	may	may	AUX
ftr-424	679	4	2001	2001	NUM
ftr-424	679	5	)	)	PUNCT
ftr-424	680	1	[	[	X
ftr-424	680	2	hereinafter	hereinafter	NOUN
ftr-424	680	3	,	,	PUNCT
ftr-424	680	4	jec	jec	PROPN
ftr-424	680	5	amt	amt	PROPN
ftr-424	680	6	study	study	NOUN
ftr-424	680	7	]	]	PUNCT
ftr-424	680	8	,	,	PUNCT
ftr-424	680	9	at	at	ADP
ftr-424	680	10	http://www.house.gov/jec/tax/amt.pdf	http://www.house.gov/jec/tax/amt.pdf	PROPN
ftr-424	680	11	.	.	PUNCT
ftr-424	680	12	see	see	VERB
ftr-424	680	13	also	also	ADV
ftr-424	680	14	robert	robert	PROPN
ftr-424	680	15	rebelein	rebelein	PROPN
ftr-424	680	16	&	&	CCONJ
ftr-424	680	17	jerry	jerry	PROPN
ftr-424	680	18	tempalski	tempalski	PROPN
ftr-424	680	19	,	,	PUNCT
ftr-424	680	20	who	who	PRON
ftr-424	680	21	pays	pay	VERB
ftr-424	680	22	the	the	DET
ftr-424	680	23	individual	individual	ADJ
ftr-424	680	24	amt	amt	PROPN
ftr-424	680	25	?	?	PUNCT
ftr-424	681	1	(	(	PUNCT
ftr-424	681	2	office	office	NOUN
ftr-424	681	3	of	of	ADP
ftr-424	681	4	tax	tax	NOUN
ftr-424	681	5	analysis	analysis	NOUN
ftr-424	681	6	,	,	PUNCT
ftr-424	681	7	u.s	u.s	PROPN
ftr-424	681	8	.	.	PROPN
ftr-424	681	9	dept	dept	PROPN
ftr-424	681	10	.	.	PROPN
ftr-424	682	1	of	of	ADP
ftr-424	682	2	the	the	DET
ftr-424	682	3	treasury	treasury	NOUN
ftr-424	682	4	,	,	PUNCT
ftr-424	682	5	ota	ota	PROPN
ftr-424	682	6	paper	paper	NOUN
ftr-424	682	7	no	no	NOUN
ftr-424	682	8	.	.	PROPN
ftr-424	682	9	87	87	NUM
ftr-424	682	10	,	,	PUNCT
ftr-424	682	11	june	june	PROPN
ftr-424	682	12	2000	2000	NUM
ftr-424	682	13	)	)	PUNCT
ftr-424	683	1	(	(	PUNCT
ftr-424	683	2	citing	cite	VERB
ftr-424	683	3	outgoing	outgoing	ADJ
ftr-424	683	4	treasury	treasury	PROPN
ftr-424	683	5	secretary	secretary	PROPN
ftr-424	683	6	barr	barr	PROPN
ftr-424	683	7	's	's	PART
ftr-424	683	8	statement	statement	NOUN
ftr-424	683	9	that	that	SCONJ
ftr-424	683	10	no	no	DET
ftr-424	683	11	1967	1967	NUM
ftr-424	683	12	federal	federal	ADJ
ftr-424	683	13	income	income	NOUN
ftr-424	683	14	tax	tax	NOUN
ftr-424	683	15	was	be	AUX
ftr-424	683	16	paid	pay	VERB
ftr-424	683	17	in	in	ADP
ftr-424	683	18	respect	respect	NOUN
ftr-424	683	19	of	of	ADP
ftr-424	683	20	155	155	NUM
ftr-424	683	21	income	income	NOUN
ftr-424	683	22	tax	tax	NOUN
ftr-424	683	23	returns	return	NOUN
ftr-424	683	24	with	with	ADP
ftr-424	683	25	adjusted	adjusted	ADJ
ftr-424	683	26	gross	gross	ADJ
ftr-424	683	27	income	income	NOUN
ftr-424	683	28	of	of	ADP
ftr-424	683	29	more	more	ADJ
ftr-424	683	30	than	than	ADP
ftr-424	683	31	$	$	SYM
ftr-424	683	32	200,000	200,000	NUM
ftr-424	683	33	)	)	PUNCT
ftr-424	683	34	,	,	PUNCT
ftr-424	683	35	reprinted	reprint	VERB
ftr-424	683	36	in	in	ADP
ftr-424	683	37	2000	2000	NUM
ftr-424	683	38	tnt	tnt	PROPN
ftr-424	683	39	13533	13533	NUM
ftr-424	683	40	,	,	PUNCT
ftr-424	683	41	5	5	NUM
ftr-424	683	42	(	(	PUNCT
ftr-424	683	43	july	july	PROPN
ftr-424	683	44	13	13	NUM
ftr-424	683	45	,	,	PUNCT
ftr-424	683	46	2000	2000	NUM
ftr-424	683	47	)	)	PUNCT
ftr-424	683	48	.	.	PUNCT
ftr-424	684	1	130	130	NUM
ftr-424	684	2	.	.	PUNCT
ftr-424	685	1	s.	s.	PROPN
ftr-424	685	2	rep	rep	PROPN
ftr-424	685	3	.	.	PROPN
ftr-424	685	4	no	no	PROPN
ftr-424	685	5	.	.	NOUN
ftr-424	686	1	99	99	NUM
ftr-424	686	2	-	-	SYM
ftr-424	686	3	313	313	NUM
ftr-424	686	4	,	,	PUNCT
ftr-424	686	5	at	at	ADP
ftr-424	686	6	518	518	NUM
ftr-424	686	7	-	-	SYM
ftr-424	686	8	19	19	NUM
ftr-424	686	9	(	(	PUNCT
ftr-424	686	10	1986	1986	NUM
ftr-424	686	11	)	)	PUNCT
ftr-424	686	12	,	,	PUNCT
ftr-424	686	13	reprinted	reprint	VERB
ftr-424	686	14	in	in	ADP
ftr-424	686	15	1986	1986	NUM
ftr-424	686	16	-	-	SYM
ftr-424	686	17	3	3	NUM
ftr-424	686	18	c.b	c.b	PROPN
ftr-424	686	19	.	.	PROPN
ftr-424	686	20	vol	vol	NOUN
ftr-424	686	21	.	.	PROPN
ftr-424	687	1	3	3	NUM
ftr-424	687	2	.	.	NOUN
ftr-424	687	3	131	131	NUM
ftr-424	687	4	.	.	PUNCT
ftr-424	688	1	revenue	revenue	NOUN
ftr-424	688	2	act	act	NOUN
ftr-424	688	3	of	of	ADP
ftr-424	688	4	1978	1978	NUM
ftr-424	688	5	,	,	PUNCT
ftr-424	688	6	pub	pub	NOUN
ftr-424	688	7	.	.	PUNCT
ftr-424	689	1	l.	l.	PROPN
ftr-424	689	2	no	no	INTJ
ftr-424	689	3	.	.	PROPN
ftr-424	690	1	95	95	NUM
ftr-424	690	2	-	-	SYM
ftr-424	690	3	600	600	NUM
ftr-424	690	4	,	,	PUNCT
ftr-424	690	5	§	§	PROPN
ftr-424	690	6	§	§	PROPN
ftr-424	690	7	402(a	402(a	PROPN
ftr-424	690	8	)	)	PUNCT
ftr-424	690	9	,	,	PUNCT
ftr-424	690	10	421(a	421(a	PROPN
ftr-424	690	11	)	)	PUNCT
ftr-424	690	12	,	,	PUNCT
ftr-424	690	13	(	(	PUNCT
ftr-424	690	14	g	g	NOUN
ftr-424	690	15	)	)	PUNCT
ftr-424	690	16	,	,	PUNCT
ftr-424	690	17	92	92	NUM
ftr-424	690	18	stat	stat	NOUN
ftr-424	690	19	.	.	PUNCT
ftr-424	691	1	2763	2763	NUM
ftr-424	691	2	(	(	PUNCT
ftr-424	691	3	1978	1978	NUM
ftr-424	691	4	)	)	PUNCT
ftr-424	691	5	(	(	PUNCT
ftr-424	691	6	enacting	enact	VERB
ftr-424	691	7	amt	amt	PROPN
ftr-424	691	8	provisions	provision	NOUN
ftr-424	691	9	for	for	ADP
ftr-424	691	10	capital	capital	NOUN
ftr-424	691	11	gains	gain	NOUN
ftr-424	691	12	,	,	PUNCT
ftr-424	691	13	but	but	CCONJ
ftr-424	691	14	retaining	retain	VERB
ftr-424	691	15	minimum	minimum	ADJ
ftr-424	691	16	tax	tax	NOUN
ftr-424	691	17	provisions	provision	NOUN
ftr-424	691	18	for	for	ADP
ftr-424	691	19	other	other	ADJ
ftr-424	691	20	preferences	preference	NOUN
ftr-424	691	21	)	)	PUNCT
ftr-424	691	22	;	;	PUNCT
ftr-424	691	23	h.r	h.r	PROPN
ftr-424	691	24	.	.	PROPN
ftr-424	691	25	conf	conf	PROPN
ftr-424	691	26	.	.	PUNCT
ftr-424	692	1	rep	rep	PROPN
ftr-424	692	2	.	.	PROPN
ftr-424	692	3	no	no	INTJ
ftr-424	692	4	.	.	NOUN
ftr-424	693	1	95	95	NUM
ftr-424	693	2	-	-	SYM
ftr-424	693	3	1800	1800	NUM
ftr-424	693	4	,	,	PUNCT
ftr-424	693	5	at	at	ADP
ftr-424	693	6	263	263	NUM
ftr-424	693	7	-	-	SYM
ftr-424	693	8	68	68	NUM
ftr-424	693	9	(	(	PUNCT
ftr-424	693	10	1978	1978	NUM
ftr-424	693	11	)	)	PUNCT
ftr-424	693	12	,	,	PUNCT
ftr-424	693	13	reprinted	reprint	VERB
ftr-424	693	14	in	in	ADP
ftr-424	693	15	1978	1978	NUM
ftr-424	693	16	-	-	SYM
ftr-424	693	17	3	3	NUM
ftr-424	693	18	c.b	c.b	PROPN
ftr-424	693	19	.	.	PROPN
ftr-424	693	20	vol	vol	NOUN
ftr-424	693	21	.	.	PROPN
ftr-424	693	22	1	1	NUM
ftr-424	693	23	521	521	NUM
ftr-424	693	24	,	,	PUNCT
ftr-424	693	25	597	597	NUM
ftr-424	693	26	-	-	SYM
ftr-424	693	27	602	602	NUM
ftr-424	693	28	(	(	PUNCT
ftr-424	693	29	describing	describe	VERB
ftr-424	693	30	the	the	DET
ftr-424	693	31	relationship	relationship	NOUN
ftr-424	693	32	between	between	ADP
ftr-424	693	33	the	the	DET
ftr-424	693	34	minimum	minimum	ADJ
ftr-424	693	35	tax	tax	NOUN
ftr-424	693	36	and	and	CCONJ
ftr-424	693	37	the	the	DET
ftr-424	693	38	new	new	ADJ
ftr-424	693	39	alternative	alternative	ADJ
ftr-424	693	40	minimum	minimum	ADJ
ftr-424	693	41	tax	tax	NOUN
ftr-424	693	42	)	)	PUNCT
ftr-424	693	43	.	.	PUNCT
ftr-424	694	1	the	the	DET
ftr-424	694	2	1978	1978	NUM
ftr-424	694	3	amt	amt	PROPN
ftr-424	694	4	had	have	VERB
ftr-424	694	5	four	four	NUM
ftr-424	694	6	rate	rate	NOUN
ftr-424	694	7	brackets	bracket	NOUN
ftr-424	694	8	(	(	PUNCT
ftr-424	694	9	0	0	NUM
ftr-424	694	10	,	,	PUNCT
ftr-424	694	11	10	10	NUM
ftr-424	694	12	,	,	PUNCT
ftr-424	694	13	20	20	NUM
ftr-424	694	14	and	and	CCONJ
ftr-424	694	15	25	25	NUM
ftr-424	694	16	%	%	NOUN
ftr-424	694	17	)	)	PUNCT
ftr-424	694	18	and	and	CCONJ
ftr-424	694	19	an	an	DET
ftr-424	694	20	exemption	exemption	NOUN
ftr-424	694	21	amount	amount	NOUN
ftr-424	694	22	of	of	ADP
ftr-424	694	23	$	$	SYM
ftr-424	694	24	20,000	20,000	NUM
ftr-424	694	25	;	;	PUNCT
ftr-424	694	26	it	it	PRON
ftr-424	694	27	added	add	VERB
ftr-424	695	1	only	only	ADV
ftr-424	695	2	two	two	NUM
ftr-424	695	3	[	[	X
ftr-424	695	4	vol	vol	NOUN
ftr-424	695	5	.	.	PUNCT
ftr-424	695	6	6:9	6:9	NUM
ftr-424	696	1	congress	congress	PROPN
ftr-424	696	2	fiddles	fiddle	VERB
ftr-424	696	3	while	while	SCONJ
ftr-424	696	4	middle	middle	PROPN
ftr-424	696	5	america	america	PROPN
ftr-424	696	6	burns	burn	NOUN
ftr-424	696	7	recalculate	recalculate	VERB
ftr-424	696	8	their	their	PRON
ftr-424	696	9	taxes	taxis	NOUN
ftr-424	696	10	under	under	ADP
ftr-424	696	11	alternative	alternative	ADJ
ftr-424	696	12	rules	rule	NOUN
ftr-424	696	13	that	that	PRON
ftr-424	696	14	include	include	VERB
ftr-424	696	15	certain	certain	ADJ
ftr-424	696	16	forms	form	NOUN
ftr-424	696	17	of	of	ADP
ftr-424	696	18	income	income	NOUN
ftr-424	696	19	exempt	exempt	ADJ
ftr-424	696	20	from	from	ADP
ftr-424	696	21	regular	regular	ADJ
ftr-424	696	22	tax	tax	NOUN
ftr-424	696	23	and	and	CCONJ
ftr-424	696	24	that	that	PRON
ftr-424	696	25	do	do	AUX
ftr-424	696	26	not	not	PART
ftr-424	696	27	allow	allow	VERB
ftr-424	696	28	specific	specific	ADJ
ftr-424	696	29	exemptions	exemption	NOUN
ftr-424	696	30	,	,	PUNCT
ftr-424	696	31	deductions	deduction	NOUN
ftr-424	696	32	,	,	PUNCT
ftr-424	696	33	and	and	CCONJ
ftr-424	696	34	other	other	ADJ
ftr-424	696	35	preferences	preference	NOUN
ftr-424	696	36	.	.	PUNCT
ftr-424	697	1	"	"	PUNCT
ftr-424	697	2	''	''	PUNCT
ftr-424	697	3	taxpayers	taxpayer	NOUN
ftr-424	697	4	determine	determine	VERB
ftr-424	697	5	their	their	PRON
ftr-424	697	6	liability	liability	NOUN
ftr-424	697	7	under	under	ADP
ftr-424	697	8	both	both	CCONJ
ftr-424	697	9	the	the	DET
ftr-424	697	10	regular	regular	ADJ
ftr-424	697	11	and	and	CCONJ
ftr-424	697	12	amt	amt	PROPN
ftr-424	697	13	systems	system	NOUN
ftr-424	697	14	and	and	CCONJ
ftr-424	697	15	pay	pay	VERB
ftr-424	697	16	the	the	DET
ftr-424	697	17	one	one	NOUN
ftr-424	697	18	that	that	PRON
ftr-424	697	19	is	be	AUX
ftr-424	697	20	greater	great	ADJ
ftr-424	697	21	.	.	PUNCT
ftr-424	698	1	as	as	ADP
ftr-424	698	2	a	a	DET
ftr-424	698	3	result	result	NOUN
ftr-424	698	4	,	,	PUNCT
ftr-424	698	5	the	the	DET
ftr-424	698	6	amt	amt	PROPN
ftr-424	698	7	can	can	AUX
ftr-424	698	8	increase	increase	VERB
ftr-424	698	9	total	total	ADJ
ftr-424	698	10	tax	tax	NOUN
ftr-424	698	11	liability	liability	NOUN
ftr-424	698	12	merely	merely	ADV
ftr-424	698	13	because	because	SCONJ
ftr-424	698	14	of	of	ADP
ftr-424	698	15	the	the	DET
ftr-424	698	16	taxpayer	taxpayer	NOUN
ftr-424	698	17	's	's	PART
ftr-424	698	18	aggregate	aggregate	ADJ
ftr-424	698	19	preferences	preference	NOUN
ftr-424	698	20	that	that	PRON
ftr-424	698	21	reduce	reduce	VERB
ftr-424	698	22	the	the	DET
ftr-424	698	23	tax	tax	NOUN
ftr-424	698	24	base	base	NOUN
ftr-424	698	25	for	for	ADP
ftr-424	698	26	regular	regular	ADJ
ftr-424	698	27	tax	tax	NOUN
ftr-424	698	28	purposes	purpose	NOUN
ftr-424	698	29	.	.	PUNCT
ftr-424	699	1	although	although	SCONJ
ftr-424	699	2	the	the	DET
ftr-424	699	3	amt	amt	PROPN
ftr-424	699	4	originally	originally	ADV
ftr-424	699	5	targeted	target	VERB
ftr-424	699	6	tax	tax	NOUN
ftr-424	699	7	-	-	PUNCT
ftr-424	699	8	avoidance	avoidance	NOUN
ftr-424	699	9	possibilities	possibility	NOUN
ftr-424	699	10	of	of	ADP
ftr-424	699	11	the	the	DET
ftr-424	699	12	superrich	superrich	NOUN
ftr-424	699	13	(	(	PUNCT
ftr-424	699	14	e.g.	e.g.	ADV
ftr-424	699	15	,	,	PUNCT
ftr-424	699	16	the	the	DET
ftr-424	699	17	net	net	ADJ
ftr-424	699	18	capital	capital	NOUN
ftr-424	699	19	gain	gain	VERB
ftr-424	699	20	exclusion	exclusion	NOUN
ftr-424	699	21	)	)	PUNCT
ftr-424	699	22	and	and	CCONJ
ftr-424	699	23	thus	thus	ADV
ftr-424	699	24	affected	affect	VERB
ftr-424	699	25	"	"	PUNCT
ftr-424	699	26	less	less	ADJ
ftr-424	699	27	than	than	ADP
ftr-424	699	28	1	1	NUM
ftr-424	699	29	percent	percent	NOUN
ftr-424	699	30	[	[	X
ftr-424	699	31	of	of	ADP
ftr-424	699	32	taxpayers	taxpayer	NOUN
ftr-424	699	33	]	]	PUNCT
ftr-424	699	34	in	in	ADP
ftr-424	699	35	any	any	DET
ftr-424	699	36	year	year	NOUN
ftr-424	699	37	before	before	ADP
ftr-424	699	38	2000,"'i3	2000,"'i3	NUM
ftr-424	699	39	the	the	DET
ftr-424	699	40	individual	individual	ADJ
ftr-424	699	41	amt	amt	PROPN
ftr-424	699	42	is	be	AUX
ftr-424	699	43	now	now	ADV
ftr-424	699	44	poised	poise	VERB
ftr-424	699	45	to	to	PART
ftr-424	699	46	affect	affect	VERB
ftr-424	699	47	a	a	DET
ftr-424	699	48	much	much	ADV
ftr-424	699	49	broader	broad	ADJ
ftr-424	699	50	group	group	NOUN
ftr-424	699	51	of	of	ADP
ftr-424	699	52	taxpayers	taxpayer	NOUN
ftr-424	699	53	.	.	PUNCT
ftr-424	700	1	this	this	PRON
ftr-424	700	2	is	be	AUX
ftr-424	700	3	in	in	ADP
ftr-424	700	4	part	part	NOUN
ftr-424	700	5	because	because	SCONJ
ftr-424	700	6	the	the	DET
ftr-424	700	7	amt	amt	PROPN
ftr-424	700	8	exemption	exemption	NOUN
ftr-424	700	9	amount	amount	NOUN
ftr-424	700	10	and	and	CCONJ
ftr-424	700	11	rate	rate	NOUN
ftr-424	700	12	brackets	bracket	NOUN
ftr-424	700	13	are	be	AUX
ftr-424	700	14	not	not	PART
ftr-424	700	15	indexed	index	VERB
ftr-424	700	16	to	to	ADP
ftr-424	700	17	inflation	inflation	NOUN
ftr-424	700	18	,	,	PUNCT
ftr-424	700	19	but	but	CCONJ
ftr-424	700	20	even	even	ADV
ftr-424	700	21	more	more	ADV
ftr-424	700	22	because	because	SCONJ
ftr-424	700	23	the	the	DET
ftr-424	700	24	regular	regular	ADJ
ftr-424	700	25	income	income	NOUN
ftr-424	700	26	tax	tax	NOUN
ftr-424	700	27	cuts	cut	NOUN
ftr-424	700	28	are	be	AUX
ftr-424	700	29	not	not	PART
ftr-424	700	30	matched	match	VERB
ftr-424	700	31	by	by	ADP
ftr-424	700	32	similar	similar	ADJ
ftr-424	700	33	permanent	permanent	ADJ
ftr-424	700	34	cuts	cut	NOUN
ftr-424	700	35	in	in	ADP
ftr-424	700	36	the	the	DET
ftr-424	700	37	amt	amt	PROPN
ftr-424	700	38	.	.	PUNCT
ftr-424	701	1	the	the	DET
ftr-424	701	2	amt	amt	PROPN
ftr-424	701	3	is	be	AUX
ftr-424	701	4	projected	project	VERB
ftr-424	701	5	to	to	PART
ftr-424	701	6	affect	affect	VERB
ftr-424	701	7	approximately	approximately	ADV
ftr-424	701	8	29	29	NUM
ftr-424	701	9	million	million	NUM
ftr-424	701	10	taxpayers	taxpayer	NOUN
ftr-424	701	11	in	in	ADP
ftr-424	701	12	2010	2010	NUM
ftr-424	701	13	,	,	PUNCT
ftr-424	701	14	up	up	ADV
ftr-424	701	15	from	from	ADP
ftr-424	701	16	3	3	NUM
ftr-424	701	17	million	million	NUM
ftr-424	701	18	in	in	ADP
ftr-424	701	19	2004.34	2004.34	NUM
ftr-424	701	20	a	a	DET
ftr-424	701	21	quirk	quirk	NOUN
ftr-424	701	22	of	of	ADP
ftr-424	701	23	the	the	DET
ftr-424	701	24	interrelationship	interrelationship	NOUN
ftr-424	701	25	between	between	ADP
ftr-424	701	26	the	the	DET
ftr-424	701	27	tax	tax	NOUN
ftr-424	701	28	cuts	cut	NOUN
ftr-424	701	29	and	and	CCONJ
ftr-424	701	30	the	the	DET
ftr-424	701	31	amt	amt	PROPN
ftr-424	701	32	is	be	AUX
ftr-424	701	33	that	that	SCONJ
ftr-424	701	34	the	the	DET
ftr-424	701	35	amt	amt	PROPN
ftr-424	701	36	will	will	AUX
ftr-424	701	37	gradually	gradually	ADV
ftr-424	701	38	eliminate	eliminate	VERB
ftr-424	701	39	the	the	DET
ftr-424	701	40	benefit	benefit	NOUN
ftr-424	701	41	of	of	ADP
ftr-424	701	42	the	the	DET
ftr-424	701	43	tax	tax	NOUN
ftr-424	701	44	cuts	cut	NOUN
ftr-424	701	45	for	for	ADP
ftr-424	701	46	middle	middle	ADJ
ftr-424	701	47	income	income	NOUN
ftr-424	701	48	taxpayers	taxpayer	NOUN
ftr-424	701	49	on	on	ADP
ftr-424	701	50	the	the	DET
ftr-424	701	51	upper	upper	ADJ
ftr-424	701	52	end	end	NOUN
ftr-424	701	53	of	of	ADP
ftr-424	701	54	the	the	DET
ftr-424	701	55	scale	scale	NOUN
ftr-424	701	56	what	what	PRON
ftr-424	701	57	one	one	NUM
ftr-424	701	58	commentator	commentator	NOUN
ftr-424	701	59	calls	call	VERB
ftr-424	701	60	the	the	DET
ftr-424	701	61	amt	amt	PROPN
ftr-424	701	62	"	"	PUNCT
ftr-424	701	63	take	take	VERB
ftr-424	701	64	-	-	PUNCT
ftr-424	701	65	backs	back	NOUN
ftr-424	701	66	.	.	PUNCT
ftr-424	702	1	"	"	PUNCT
ftr-424	702	2	''	''	PUNCT
ftr-424	702	3	5	5	NUM
ftr-424	702	4	a	a	DET
ftr-424	702	5	2003	2003	NUM
ftr-424	702	6	statistical	statistical	ADJ
ftr-424	702	7	analysis	analysis	NOUN
ftr-424	702	8	by	by	ADP
ftr-424	702	9	burman	burman	NOUN
ftr-424	702	10	,	,	PUNCT
ftr-424	702	11	gale	gale	NOUN
ftr-424	702	12	and	and	CCONJ
ftr-424	702	13	preference	preference	NOUN
ftr-424	702	14	items	item	NOUN
ftr-424	702	15	back	back	ADV
ftr-424	702	16	into	into	ADP
ftr-424	702	17	the	the	DET
ftr-424	702	18	base	base	NOUN
ftr-424	702	19	excluded	exclude	VERB
ftr-424	702	20	capital	capital	NOUN
ftr-424	702	21	gains	gain	NOUN
ftr-424	702	22	and	and	CCONJ
ftr-424	702	23	itemized	itemize	VERB
ftr-424	702	24	deductions	deduction	NOUN
ftr-424	702	25	.	.	PUNCT
ftr-424	703	1	see	see	VERB
ftr-424	703	2	generally	generally	ADV
ftr-424	703	3	craig	craig	PROPN
ftr-424	703	4	d.	d.	PROPN
ftr-424	703	5	vagt	vagt	PROPN
ftr-424	703	6	,	,	PUNCT
ftr-424	703	7	the	the	DET
ftr-424	703	8	alternative	alternative	ADJ
ftr-424	703	9	minimum	minimum	ADJ
ftr-424	703	10	tax	tax	NOUN
ftr-424	703	11	a	a	DET
ftr-424	703	12	new	new	ADJ
ftr-424	703	13	approach	approach	NOUN
ftr-424	703	14	for	for	ADP
ftr-424	703	15	individuals	individual	NOUN
ftr-424	703	16	,	,	PUNCT
ftr-424	703	17	45	45	NUM
ftr-424	703	18	n.y.u	n.y.u	NOUN
ftr-424	703	19	.	.	PUNCT
ftr-424	704	1	ann	ann	PROPN
ftr-424	704	2	.	.	PROPN
ftr-424	704	3	inst	inst	PROPN
ftr-424	704	4	.	.	PUNCT
ftr-424	705	1	on	on	ADP
ftr-424	705	2	fed	fed	PROPN
ftr-424	705	3	.	.	PUNCT
ftr-424	706	1	tax'n	tax'n	ADP
ftr-424	706	2	36	36	NUM
ftr-424	706	3	-	-	SYM
ftr-424	706	4	1	1	NUM
ftr-424	706	5	,	,	PUNCT
ftr-424	706	6	36	36	NUM
ftr-424	706	7	-	-	SYM
ftr-424	706	8	1	1	NUM
ftr-424	706	9	to	to	PART
ftr-424	706	10	36	36	NUM
ftr-424	706	11	-	-	SYM
ftr-424	706	12	11	11	NUM
ftr-424	706	13	(	(	PUNCT
ftr-424	706	14	1987	1987	NUM
ftr-424	706	15	)	)	PUNCT
ftr-424	706	16	(	(	PUNCT
ftr-424	706	17	providing	provide	VERB
ftr-424	706	18	a	a	DET
ftr-424	706	19	history	history	NOUN
ftr-424	706	20	of	of	ADP
ftr-424	706	21	the	the	DET
ftr-424	706	22	minimum	minimum	ADJ
ftr-424	706	23	and	and	CCONJ
ftr-424	706	24	alternative	alternative	ADJ
ftr-424	706	25	minimum	minimum	ADJ
ftr-424	706	26	tax	tax	NOUN
ftr-424	706	27	)	)	PUNCT
ftr-424	706	28	.	.	PUNCT
ftr-424	707	1	the	the	DET
ftr-424	707	2	amt	amt	PROPN
ftr-424	707	3	has	have	AUX
ftr-424	707	4	been	be	AUX
ftr-424	707	5	substantially	substantially	ADV
ftr-424	707	6	revised	revise	VERB
ftr-424	707	7	several	several	ADJ
ftr-424	707	8	times	time	NOUN
ftr-424	707	9	since	since	SCONJ
ftr-424	707	10	,	,	PUNCT
ftr-424	707	11	including	include	VERB
ftr-424	707	12	in	in	ADP
ftr-424	707	13	the	the	DET
ftr-424	707	14	tax	tax	NOUN
ftr-424	707	15	reform	reform	NOUN
ftr-424	707	16	act	act	NOUN
ftr-424	707	17	of	of	ADP
ftr-424	707	18	1986	1986	NUM
ftr-424	707	19	,	,	PUNCT
ftr-424	707	20	pub	pub	NOUN
ftr-424	707	21	.	.	PUNCT
ftr-424	708	1	l.	l.	PROPN
ftr-424	708	2	no	no	INTJ
ftr-424	708	3	.	.	PROPN
ftr-424	709	1	99	99	NUM
ftr-424	709	2	-	-	SYM
ftr-424	709	3	514	514	NUM
ftr-424	709	4	,	,	PUNCT
ftr-424	709	5	§	§	NOUN
ftr-424	709	6	701	701	NUM
ftr-424	709	7	,	,	PUNCT
ftr-424	709	8	100	100	NUM
ftr-424	709	9	stat	stat	NOUN
ftr-424	709	10	.	.	PUNCT
ftr-424	710	1	2085	2085	NUM
ftr-424	710	2	(	(	PUNCT
ftr-424	710	3	which	which	PRON
ftr-424	710	4	changed	change	VERB
ftr-424	710	5	the	the	DET
ftr-424	710	6	treatment	treatment	NOUN
ftr-424	710	7	of	of	ADP
ftr-424	710	8	capital	capital	NOUN
ftr-424	710	9	gains	gain	NOUN
ftr-424	710	10	,	,	PUNCT
ftr-424	710	11	among	among	ADP
ftr-424	710	12	other	other	ADJ
ftr-424	710	13	significant	significant	ADJ
ftr-424	710	14	amendments	amendment	NOUN
ftr-424	710	15	)	)	PUNCT
ftr-424	710	16	,	,	PUNCT
ftr-424	710	17	and	and	CCONJ
ftr-424	710	18	the	the	DET
ftr-424	710	19	omnibus	omnibus	ADJ
ftr-424	710	20	budget	budget	NOUN
ftr-424	710	21	reconciliation	reconciliation	NOUN
ftr-424	710	22	act	act	NOUN
ftr-424	710	23	of	of	ADP
ftr-424	710	24	1993	1993	NUM
ftr-424	710	25	,	,	PUNCT
ftr-424	710	26	pub	pub	NOUN
ftr-424	710	27	.	.	PUNCT
ftr-424	711	1	l.	l.	PROPN
ftr-424	711	2	no	no	INTJ
ftr-424	711	3	.	.	PROPN
ftr-424	712	1	103	103	NUM
ftr-424	712	2	-	-	SYM
ftr-424	712	3	66	66	NUM
ftr-424	712	4	,	,	PUNCT
ftr-424	712	5	§	§	PROPN
ftr-424	712	6	13203(a	13203(a	NUM
ftr-424	712	7	)	)	PUNCT
ftr-424	712	8	,	,	PUNCT
ftr-424	712	9	107	107	NUM
ftr-424	712	10	stat	stat	NOUN
ftr-424	712	11	.	.	PUNCT
ftr-424	713	1	312	312	NUM
ftr-424	713	2	(	(	PUNCT
ftr-424	713	3	which	which	PRON
ftr-424	713	4	imposed	impose	VERB
ftr-424	713	5	the	the	DET
ftr-424	713	6	26	26	NUM
ftr-424	713	7	%	%	NOUN
ftr-424	713	8	and	and	CCONJ
ftr-424	713	9	28	28	NUM
ftr-424	713	10	%	%	NOUN
ftr-424	713	11	amt	amt	PROPN
ftr-424	713	12	rates	rate	NOUN
ftr-424	713	13	,	,	PUNCT
ftr-424	713	14	rather	rather	ADV
ftr-424	713	15	than	than	ADP
ftr-424	713	16	a	a	DET
ftr-424	713	17	single	single	ADJ
ftr-424	713	18	amt	amt	PROPN
ftr-424	713	19	rate	rate	NOUN
ftr-424	713	20	,	,	PUNCT
ftr-424	713	21	on	on	ADP
ftr-424	713	22	amt	amt	PROPN
ftr-424	713	23	income	income	NOUN
ftr-424	713	24	above	above	ADP
ftr-424	713	25	the	the	DET
ftr-424	713	26	exemption	exemption	NOUN
ftr-424	713	27	amount	amount	NOUN
ftr-424	713	28	)	)	PUNCT
ftr-424	713	29	.	.	PUNCT
ftr-424	714	1	the	the	DET
ftr-424	714	2	idea	idea	NOUN
ftr-424	714	3	of	of	ADP
ftr-424	714	4	the	the	DET
ftr-424	714	5	1978	1978	NUM
ftr-424	714	6	reform	reform	NOUN
ftr-424	714	7	,	,	PUNCT
ftr-424	714	8	however	however	ADV
ftr-424	714	9	,	,	PUNCT
ftr-424	714	10	was	be	AUX
ftr-424	714	11	the	the	DET
ftr-424	714	12	same	same	ADJ
ftr-424	714	13	as	as	ADP
ftr-424	714	14	today	today	NOUN
ftr-424	714	15	's	's	PART
ftr-424	714	16	amt	amt	PROPN
ftr-424	714	17	:	:	PUNCT
ftr-424	714	18	broadening	broaden	VERB
ftr-424	714	19	the	the	DET
ftr-424	714	20	base	base	NOUN
ftr-424	714	21	through	through	ADP
ftr-424	714	22	elimination	elimination	NOUN
ftr-424	714	23	of	of	ADP
ftr-424	714	24	specified	specified	ADJ
ftr-424	714	25	preferences	preference	NOUN
ftr-424	714	26	and	and	CCONJ
ftr-424	714	27	flattening	flatten	VERB
ftr-424	714	28	the	the	DET
ftr-424	714	29	rate	rate	NOUN
ftr-424	714	30	schedule	schedule	NOUN
ftr-424	714	31	applicable	applicable	ADJ
ftr-424	714	32	to	to	ADP
ftr-424	714	33	that	that	DET
ftr-424	714	34	base	base	NOUN
ftr-424	714	35	.	.	PUNCT
ftr-424	715	1	132	132	NUM
ftr-424	715	2	.	.	PUNCT
ftr-424	716	1	congressional	congressional	ADJ
ftr-424	716	2	budget	budget	NOUN
ftr-424	716	3	office	office	NOUN
ftr-424	716	4	,	,	PUNCT
ftr-424	716	5	revenue	revenue	NOUN
ftr-424	716	6	and	and	CCONJ
ftr-424	716	7	tax	tax	NOUN
ftr-424	716	8	policy	policy	NOUN
ftr-424	716	9	brief	brief	NOUN
ftr-424	716	10	no	no	INTJ
ftr-424	716	11	.	.	NOUN
ftr-424	716	12	4	4	NUM
ftr-424	716	13	,	,	PUNCT
ftr-424	716	14	the	the	DET
ftr-424	716	15	alternative	alternative	ADJ
ftr-424	716	16	minimum	minimum	ADJ
ftr-424	716	17	tax	tax	NOUN
ftr-424	716	18	1	1	NUM
ftr-424	716	19	(	(	PUNCT
ftr-424	716	20	2004	2004	NUM
ftr-424	716	21	)	)	PUNCT
ftr-424	717	1	[	[	X
ftr-424	717	2	hereinafter	hereinafter	NOUN
ftr-424	717	3	,	,	PUNCT
ftr-424	717	4	the	the	DET
ftr-424	717	5	"	"	PUNCT
ftr-424	717	6	cbo	cbo	PROPN
ftr-424	717	7	study	study	NOUN
ftr-424	717	8	"	"	PUNCT
ftr-424	717	9	]	]	X
ftr-424	717	10	,	,	PUNCT
ftr-424	717	11	at	at	ADP
ftr-424	717	12	http://www.cbo	http://www.cbo	NOUN
ftr-424	717	13	.	.	PUNCT
ftr-424	718	1	gov	gov	PROPN
ftr-424	718	2	/	/	SYM
ftr-424	718	3	ftpdocs/53xx	ftpdocs/53xx	PROPN
ftr-424	718	4	/	/	SYM
ftr-424	718	5	doc5386/04	doc5386/04	ADJ
ftr-424	718	6	-	-	ADJ
ftr-424	718	7	15	15	NUM
ftr-424	718	8	-	-	PUNCT
ftr-424	718	9	amt.pdf	amt.pdf	NOUN
ftr-424	718	10	.	.	PUNCT
ftr-424	719	1	133	133	NUM
ftr-424	719	2	.	.	PUNCT
ftr-424	720	1	i	i	PRON
ftr-424	720	2	d.	d.	PROPN
ftr-424	720	3	134	134	NUM
ftr-424	720	4	.	.	PUNCT
ftr-424	721	1	see	see	VERB
ftr-424	721	2	auerbach	auerbach	PROPN
ftr-424	721	3	et	et	PROPN
ftr-424	721	4	al	al	PROPN
ftr-424	721	5	.	.	PROPN
ftr-424	721	6	,	,	PUNCT
ftr-424	721	7	supra	supra	PROPN
ftr-424	721	8	note	note	PROPN
ftr-424	721	9	55	55	NUM
ftr-424	721	10	,	,	PUNCT
ftr-424	721	11	at	at	ADP
ftr-424	721	12	1294	1294	NUM
ftr-424	721	13	;	;	PUNCT
ftr-424	721	14	see	see	VERB
ftr-424	721	15	also	also	ADV
ftr-424	721	16	nina	nina	PROPN
ftr-424	721	17	e.	e.	PROPN
ftr-424	721	18	olson	olson	PROPN
ftr-424	721	19	,	,	PUNCT
ftr-424	721	20	2004	2004	NUM
ftr-424	721	21	national	national	PROPN
ftr-424	721	22	taxpayer	taxpayer	PROPN
ftr-424	721	23	advocate	advocate	PROPN
ftr-424	721	24	ann	ann	PROPN
ftr-424	721	25	.	.	PROPN
ftr-424	721	26	rep	rep	PROPN
ftr-424	721	27	.	.	PROPN
ftr-424	721	28	to	to	PART
ftr-424	721	29	cong	cong	VERB
ftr-424	721	30	.	.	PUNCT
ftr-424	722	1	383	383	NUM
ftr-424	722	2	(	(	PUNCT
ftr-424	722	3	dec	dec	PROPN
ftr-424	722	4	.	.	PROPN
ftr-424	722	5	31,2004	31,2004	PROPN
ftr-424	722	6	)	)	PUNCT
ftr-424	723	1	[	[	X
ftr-424	723	2	hereinafter	hereinafter	NOUN
ftr-424	723	3	2004	2004	NUM
ftr-424	723	4	nta	nta	PROPN
ftr-424	723	5	report	report	PROPN
ftr-424	723	6	]	]	PUNCT
ftr-424	723	7	(	(	PUNCT
ftr-424	723	8	noting	note	VERB
ftr-424	723	9	that	that	SCONJ
ftr-424	723	10	the	the	DET
ftr-424	723	11	treasury	treasury	PROPN
ftr-424	723	12	department	department	NOUN
ftr-424	723	13	's	's	PART
ftr-424	723	14	office	office	NOUN
ftr-424	723	15	of	of	ADP
ftr-424	723	16	tax	tax	NOUN
ftr-424	723	17	analysis	analysis	NOUN
ftr-424	723	18	projects	project	NOUN
ftr-424	723	19	that	that	SCONJ
ftr-424	723	20	by	by	ADP
ftr-424	723	21	2010	2010	NUM
ftr-424	723	22	,	,	PUNCT
ftr-424	723	23	34	34	NUM
ftr-424	723	24	percent	percent	NOUN
ftr-424	723	25	of	of	ADP
ftr-424	723	26	individual	individual	ADJ
ftr-424	723	27	taxpayers	taxpayer	NOUN
ftr-424	723	28	who	who	PRON
ftr-424	723	29	pay	pay	VERB
ftr-424	723	30	income	income	NOUN
ftr-424	723	31	tax	tax	NOUN
ftr-424	723	32	(	(	PUNCT
ftr-424	723	33	a	a	DET
ftr-424	723	34	total	total	NOUN
ftr-424	723	35	of	of	ADP
ftr-424	723	36	34.8	34.8	NUM
ftr-424	723	37	million	million	NUM
ftr-424	723	38	taxpayers	taxpayer	NOUN
ftr-424	723	39	)	)	PUNCT
ftr-424	723	40	will	will	AUX
ftr-424	723	41	be	be	AUX
ftr-424	723	42	subject	subject	ADJ
ftr-424	723	43	to	to	ADP
ftr-424	723	44	the	the	DET
ftr-424	723	45	amt	amt	PROPN
ftr-424	723	46	)	)	PUNCT
ftr-424	723	47	.	.	PUNCT
ftr-424	724	1	135	135	NUM
ftr-424	724	2	.	.	PUNCT
ftr-424	725	1	al	al	PROPN
ftr-424	725	2	davis	davis	PROPN
ftr-424	725	3	,	,	PUNCT
ftr-424	725	4	new	new	ADJ
ftr-424	725	5	household	household	NOUN
ftr-424	725	6	tax	tax	NOUN
ftr-424	725	7	cuts	cut	NOUN
ftr-424	725	8	are	be	AUX
ftr-424	725	9	strongly	strongly	ADV
ftr-424	725	10	affected	affect	VERB
ftr-424	725	11	by	by	ADP
ftr-424	725	12	amt	amt	NOUN
ftr-424	725	13	and	and	CCONJ
ftr-424	725	14	vary	vary	VERB
ftr-424	725	15	over	over	ADP
ftr-424	725	16	time	time	NOUN
ftr-424	725	17	,	,	PUNCT
ftr-424	725	18	92	92	NUM
ftr-424	725	19	tax	tax	NOUN
ftr-424	725	20	notes	note	NOUN
ftr-424	725	21	293	293	NUM
ftr-424	725	22	(	(	PUNCT
ftr-424	725	23	july	july	PROPN
ftr-424	725	24	9	9	NUM
ftr-424	725	25	,	,	PUNCT
ftr-424	725	26	2001	2001	NUM
ftr-424	725	27	)	)	PUNCT
ftr-424	725	28	.	.	PUNCT
ftr-424	726	1	as	as	SCONJ
ftr-424	726	2	davis	davis	PROPN
ftr-424	726	3	explains	explain	VERB
ftr-424	726	4	,	,	PUNCT
ftr-424	726	5	an	an	DET
ftr-424	726	6	amt	amt	PROPN
ftr-424	726	7	"	"	PUNCT
ftr-424	726	8	take	take	VERB
ftr-424	726	9	-	-	PUNCT
ftr-424	726	10	back	back	NOUN
ftr-424	726	11	"	"	PUNCT
ftr-424	726	12	occurs	occur	VERB
ftr-424	726	13	when	when	SCONJ
ftr-424	726	14	,	,	PUNCT
ftr-424	726	15	because	because	SCONJ
ftr-424	726	16	of	of	ADP
ftr-424	726	17	the	the	DET
ftr-424	726	18	amt	amt	PROPN
ftr-424	726	19	,	,	PUNCT
ftr-424	726	20	a	a	DET
ftr-424	726	21	taxpayer	taxpayer	NOUN
ftr-424	726	22	gets	get	VERB
ftr-424	726	23	less	less	ADJ
ftr-424	726	24	of	of	ADP
ftr-424	726	25	an	an	DET
ftr-424	726	26	actual	actual	ADJ
ftr-424	726	27	tax	tax	NOUN
ftr-424	726	28	cut	cut	NOUN
ftr-424	726	29	than	than	ADP
ftr-424	726	30	the	the	DET
ftr-424	726	31	cut	cut	NOUN
ftr-424	726	32	in	in	ADP
ftr-424	726	33	the	the	DET
ftr-424	726	34	regular	regular	ADJ
ftr-424	726	35	income	income	NOUN
ftr-424	726	36	tax	tax	NOUN
ftr-424	726	37	.	.	PUNCT
ftr-424	727	1	because	because	SCONJ
ftr-424	727	2	the	the	DET
ftr-424	727	3	amt	amt	PROPN
ftr-424	727	4	is	be	AUX
ftr-424	727	5	a	a	DET
ftr-424	727	6	floor	floor	NOUN
ftr-424	727	7	on	on	ADP
ftr-424	727	8	the	the	DET
ftr-424	727	9	income	income	NOUN
ftr-424	727	10	tax	tax	NOUN
ftr-424	727	11	for	for	ADP
ftr-424	727	12	a	a	DET
ftr-424	727	13	2004	2004	NUM
ftr-424	727	14	.	.	PUNCT
ftr-424	727	15	]	]	PUNCT
ftr-424	728	1	florida	florida	PROPN
ftr-424	728	2	tax	tax	PROPN
ftr-424	728	3	review	review	NOUN
ftr-424	728	4	rohaly	rohaly	NOUN
ftr-424	728	5	at	at	ADP
ftr-424	728	6	the	the	DET
ftr-424	728	7	urban	urban	PROPN
ftr-424	728	8	institute	institute	PROPN
ftr-424	728	9	suggested	suggest	VERB
ftr-424	728	10	that	that	SCONJ
ftr-424	728	11	by	by	ADP
ftr-424	728	12	2010	2010	NUM
ftr-424	728	13	the	the	DET
ftr-424	728	14	amt	amt	PROPN
ftr-424	728	15	would	would	AUX
ftr-424	728	16	eliminate	eliminate	VERB
ftr-424	728	17	70	70	NUM
ftr-424	728	18	%	%	NOUN
ftr-424	728	19	of	of	ADP
ftr-424	728	20	the	the	DET
ftr-424	728	21	tax	tax	NOUN
ftr-424	728	22	cut	cut	NOUN
ftr-424	728	23	for	for	ADP
ftr-424	728	24	taxpayers	taxpayer	NOUN
ftr-424	728	25	with	with	ADP
ftr-424	728	26	gross	gross	ADJ
ftr-424	728	27	income	income	NOUN
ftr-424	728	28	between	between	ADP
ftr-424	728	29	$	$	SYM
ftr-424	728	30	100,000	100,000	NUM
ftr-424	728	31	and	and	CCONJ
ftr-424	728	32	$	$	SYM
ftr-424	728	33	500,000	500,000	NUM
ftr-424	728	34	and	and	CCONJ
ftr-424	728	35	42	42	NUM
ftr-424	728	36	%	%	NOUN
ftr-424	728	37	of	of	ADP
ftr-424	728	38	the	the	DET
ftr-424	728	39	tax	tax	NOUN
ftr-424	728	40	cut	cut	NOUN
ftr-424	728	41	for	for	ADP
ftr-424	728	42	taxpayers	taxpayer	NOUN
ftr-424	728	43	with	with	ADP
ftr-424	728	44	gross	gross	ADJ
ftr-424	728	45	income	income	NOUN
ftr-424	728	46	between	between	ADP
ftr-424	728	47	$	$	SYM
ftr-424	728	48	75,000	75,000	NUM
ftr-424	728	49	and	and	CCONJ
ftr-424	728	50	$	$	SYM
ftr-424	728	51	100,000.36	100,000.36	NUM
ftr-424	728	52	a	a	DET
ftr-424	728	53	more	more	ADV
ftr-424	728	54	recent	recent	ADJ
ftr-424	728	55	study	study	NOUN
ftr-424	728	56	suggests	suggest	VERB
ftr-424	728	57	that	that	SCONJ
ftr-424	728	58	97	97	NUM
ftr-424	728	59	%	%	NOUN
ftr-424	728	60	of	of	ADP
ftr-424	728	61	taxpayers	taxpayer	NOUN
ftr-424	728	62	with	with	ADP
ftr-424	728	63	two	two	NUM
ftr-424	728	64	children	child	NOUN
ftr-424	728	65	and	and	CCONJ
ftr-424	728	66	incomes	income	NOUN
ftr-424	728	67	of	of	ADP
ftr-424	728	68	$	$	SYM
ftr-424	728	69	75,000	75,000	NUM
ftr-424	728	70	to	to	PART
ftr-424	728	71	$	$	SYM
ftr-424	728	72	100,000	100,000	NUM
ftr-424	728	73	will	will	AUX
ftr-424	728	74	be	be	AUX
ftr-424	728	75	affected	affect	VERB
ftr-424	728	76	by	by	ADP
ftr-424	728	77	the	the	DET
ftr-424	728	78	amt	amt	PROPN
ftr-424	728	79	by	by	ADP
ftr-424	728	80	2010	2010	NUM
ftr-424	728	81	,	,	PUNCT
ftr-424	728	82	and	and	CCONJ
ftr-424	728	83	44	44	NUM
ftr-424	728	84	million	million	NUM
ftr-424	728	85	will	will	AUX
ftr-424	728	86	be	be	AUX
ftr-424	728	87	affected	affect	VERB
ftr-424	728	88	by	by	ADP
ftr-424	728	89	2014.137	2014.137	NUM
ftr-424	728	90	congress	congress	NOUN
ftr-424	728	91	has	have	AUX
ftr-424	728	92	not	not	PART
ftr-424	728	93	acted	act	VERB
ftr-424	728	94	to	to	PART
ftr-424	728	95	deal	deal	VERB
ftr-424	728	96	comprehensively	comprehensively	ADV
ftr-424	728	97	with	with	ADP
ftr-424	728	98	the	the	DET
ftr-424	728	99	interaction	interaction	NOUN
ftr-424	728	100	of	of	ADP
ftr-424	728	101	the	the	DET
ftr-424	728	102	regular	regular	ADJ
ftr-424	728	103	tax	tax	NOUN
ftr-424	728	104	cuts	cut	NOUN
ftr-424	728	105	and	and	CCONJ
ftr-424	728	106	the	the	DET
ftr-424	728	107	amt	amt	PROPN
ftr-424	728	108	.	.	PUNCT
ftr-424	729	1	instead	instead	ADV
ftr-424	729	2	,	,	PUNCT
ftr-424	729	3	it	it	PRON
ftr-424	729	4	has	have	AUX
ftr-424	729	5	passed	pass	VERB
ftr-424	729	6	annual	annual	ADJ
ftr-424	729	7	fixes	fix	NOUN
ftr-424	729	8	that	that	PRON
ftr-424	729	9	increase	increase	VERB
ftr-424	729	10	the	the	DET
ftr-424	729	11	amt	amt	PROPN
ftr-424	729	12	exemption	exemption	NOUN
ftr-424	729	13	to	to	PART
ftr-424	729	14	prevent	prevent	VERB
ftr-424	729	15	,	,	PUNCT
ftr-424	729	16	for	for	ADP
ftr-424	729	17	the	the	DET
ftr-424	729	18	few	few	ADJ
ftr-424	729	19	years	year	NOUN
ftr-424	729	20	to	to	PART
ftr-424	729	21	which	which	PRON
ftr-424	729	22	the	the	DET
ftr-424	729	23	fix	fix	NOUN
ftr-424	729	24	is	be	AUX
ftr-424	729	25	applicable	applicable	ADJ
ftr-424	729	26	,	,	PUNCT
ftr-424	729	27	the	the	DET
ftr-424	729	28	vast	vast	ADJ
ftr-424	729	29	majority	majority	NOUN
ftr-424	729	30	of	of	ADP
ftr-424	729	31	middle	middle	ADJ
ftr-424	729	32	-	-	PUNCT
ftr-424	729	33	income	income	NOUN
ftr-424	729	34	taxpayers	taxpayer	NOUN
ftr-424	729	35	from	from	ADP
ftr-424	729	36	having	have	VERB
ftr-424	729	37	to	to	PART
ftr-424	729	38	pay	pay	VERB
ftr-424	729	39	the	the	DET
ftr-424	729	40	tax.3	tax.3	NOUN
ftr-424	729	41	'	'	PART
ftr-424	729	42	congress	congress	PROPN
ftr-424	729	43	'	'	PART
ftr-424	729	44	failure	failure	NOUN
ftr-424	729	45	to	to	PART
ftr-424	729	46	do	do	AUX
ftr-424	729	47	more	more	ADV
ftr-424	729	48	is	be	AUX
ftr-424	729	49	due	due	ADJ
ftr-424	729	50	to	to	ADP
ftr-424	729	51	the	the	DET
ftr-424	729	52	enormous	enormous	ADJ
ftr-424	729	53	costs	cost	NOUN
ftr-424	729	54	of	of	ADP
ftr-424	729	55	simultaneously	simultaneously	ADV
ftr-424	729	56	making	make	VERB
ftr-424	729	57	the	the	DET
ftr-424	729	58	tax	tax	NOUN
ftr-424	729	59	cuts	cut	NOUN
ftr-424	729	60	permanent	permanent	ADJ
ftr-424	729	61	and	and	CCONJ
ftr-424	729	62	eliminating	eliminate	VERB
ftr-424	729	63	the	the	DET
ftr-424	729	64	extended	extended	ADJ
ftr-424	729	65	reach	reach	NOUN
ftr-424	729	66	of	of	ADP
ftr-424	729	67	the	the	DET
ftr-424	729	68	amt	amt	PROPN
ftr-424	729	69	into	into	ADP
ftr-424	729	70	lower	low	ADJ
ftr-424	729	71	tax	tax	NOUN
ftr-424	729	72	brackets	bracket	NOUN
ftr-424	729	73	.	.	PUNCT
ftr-424	730	1	the	the	DET
ftr-424	730	2	congressional	congressional	ADJ
ftr-424	730	3	budget	budget	NOUN
ftr-424	730	4	office	office	NOUN
ftr-424	730	5	has	have	AUX
ftr-424	730	6	estimated	estimate	VERB
ftr-424	730	7	that	that	SCONJ
ftr-424	730	8	full	full	ADJ
ftr-424	730	9	amt	amt	PROPN
ftr-424	730	10	repeal	repeal	NOUN
ftr-424	730	11	would	would	AUX
ftr-424	730	12	reduce	reduce	VERB
ftr-424	730	13	tax	tax	NOUN
ftr-424	730	14	revenues	revenue	NOUN
ftr-424	730	15	by	by	ADP
ftr-424	730	16	roughly	roughly	ADV
ftr-424	730	17	$	$	SYM
ftr-424	730	18	600	600	NUM
ftr-424	730	19	billion	billion	NUM
ftr-424	730	20	over	over	ADP
ftr-424	730	21	ten	ten	NUM
ftr-424	730	22	years	year	NOUN
ftr-424	730	23	,	,	PUNCT
ftr-424	730	24	even	even	ADV
ftr-424	730	25	assuming	assume	VERB
ftr-424	730	26	that	that	SCONJ
ftr-424	730	27	the	the	DET
ftr-424	730	28	2001	2001	NUM
ftr-424	730	29	-	-	SYM
ftr-424	730	30	2003	2003	NUM
ftr-424	730	31	tax	tax	NOUN
ftr-424	730	32	cut	cut	NOUN
ftr-424	730	33	sunsets	sunset	NOUN
ftr-424	730	34	take	take	VERB
ftr-424	730	35	effect	effect	NOUN
ftr-424	730	36	as	as	ADP
ftr-424	730	37	planned.33	planned.33	ADJ
ftr-424	730	38	gale	gale	NOUN
ftr-424	730	39	and	and	CCONJ
ftr-424	730	40	orszag	orszag	NOUN
ftr-424	730	41	estimate	estimate	NOUN
ftr-424	730	42	that	that	SCONJ
ftr-424	730	43	indexing	index	VERB
ftr-424	730	44	the	the	DET
ftr-424	730	45	amt	amt	PROPN
ftr-424	730	46	under	under	ADP
ftr-424	730	47	current	current	ADJ
ftr-424	730	48	law	law	NOUN
ftr-424	730	49	would	would	AUX
ftr-424	730	50	cost	cost	VERB
ftr-424	730	51	$	$	SYM
ftr-424	730	52	428	428	NUM
ftr-424	730	53	billion	billion	NUM
ftr-424	730	54	,	,	PUNCT
ftr-424	730	55	while	while	SCONJ
ftr-424	730	56	the	the	DET
ftr-424	730	57	combined	combined	ADJ
ftr-424	730	58	cost	cost	NOUN
ftr-424	730	59	of	of	ADP
ftr-424	730	60	indexing	index	VERB
ftr-424	730	61	the	the	DET
ftr-424	730	62	amt	amt	PROPN
ftr-424	730	63	and	and	CCONJ
ftr-424	730	64	making	make	VERB
ftr-424	730	65	the	the	DET
ftr-424	730	66	tax	tax	NOUN
ftr-424	730	67	cuts	cut	NOUN
ftr-424	730	68	permanent	permanent	ADJ
ftr-424	730	69	would	would	AUX
ftr-424	730	70	be	be	AUX
ftr-424	730	71	$	$	SYM
ftr-424	730	72	1.76	1.76	NUM
ftr-424	730	73	trillion.14	trillion.14	NOUN
ftr-424	730	74	'	'	PART
ftr-424	730	75	even	even	ADV
ftr-424	730	76	repeal	repeal	NOUN
ftr-424	730	77	advocates	advocate	NOUN
ftr-424	730	78	such	such	ADJ
ftr-424	730	79	as	as	ADP
ftr-424	730	80	the	the	DET
ftr-424	730	81	national	national	PROPN
ftr-424	730	82	taxpayers	taxpayers	PROPN
ftr-424	730	83	union	union	PROPN
ftr-424	730	84	admit	admit	VERB
ftr-424	730	85	taxpayer	taxpayer	NOUN
ftr-424	730	86	,	,	PUNCT
ftr-424	730	87	cutting	cut	VERB
ftr-424	730	88	the	the	DET
ftr-424	730	89	regular	regular	ADJ
ftr-424	730	90	tax	tax	NOUN
ftr-424	730	91	below	below	ADP
ftr-424	730	92	this	this	DET
ftr-424	730	93	floor	floor	NOUN
ftr-424	730	94	gives	give	VERB
ftr-424	730	95	the	the	DET
ftr-424	730	96	taxpayer	taxpayer	NOUN
ftr-424	730	97	no	no	DET
ftr-424	730	98	further	further	ADJ
ftr-424	730	99	benefit	benefit	NOUN
ftr-424	730	100	.	.	PUNCT
ftr-424	731	1	i	i	PRON
ftr-424	731	2	d.	d.	PROPN
ftr-424	731	3	at	at	ADP
ftr-424	731	4	294	294	NUM
ftr-424	731	5	.	.	PUNCT
ftr-424	732	1	see	see	VERB
ftr-424	732	2	also	also	ADV
ftr-424	732	3	robert	robert	PROPN
ftr-424	732	4	s.	s.	PROPN
ftr-424	732	5	mcintyre	mcintyre	PROPN
ftr-424	732	6	,	,	PUNCT
ftr-424	732	7	bush	bush	PROPN
ftr-424	732	8	's	's	PART
ftr-424	732	9	most	most	ADV
ftr-424	732	10	-	-	PUNCT
ftr-424	732	11	favored	favor	VERB
ftr-424	732	12	taxpayers	taxpayer	NOUN
ftr-424	732	13	,	,	PUNCT
ftr-424	732	14	american	american	ADJ
ftr-424	732	15	prospect	prospect	NOUN
ftr-424	732	16	,	,	PUNCT
ftr-424	732	17	july	july	PROPN
ftr-424	732	18	1	1	NUM
ftr-424	732	19	,	,	PUNCT
ftr-424	732	20	2002	2002	NUM
ftr-424	732	21	,	,	PUNCT
ftr-424	732	22	at	at	ADP
ftr-424	732	23	17	17	NUM
ftr-424	732	24	(	(	PUNCT
ftr-424	732	25	finding	find	VERB
ftr-424	732	26	that	that	SCONJ
ftr-424	732	27	more	more	ADJ
ftr-424	732	28	than	than	ADP
ftr-424	732	29	half	half	NOUN
ftr-424	732	30	of	of	ADP
ftr-424	732	31	the	the	DET
ftr-424	732	32	benefit	benefit	NOUN
ftr-424	732	33	of	of	ADP
ftr-424	732	34	the	the	DET
ftr-424	732	35	2001	2001	NUM
ftr-424	732	36	tax	tax	NOUN
ftr-424	732	37	cut	cut	NOUN
ftr-424	732	38	would	would	AUX
ftr-424	732	39	go	go	VERB
ftr-424	732	40	to	to	ADP
ftr-424	732	41	the	the	DET
ftr-424	732	42	richest	rich	ADJ
ftr-424	732	43	1	1	NUM
ftr-424	732	44	%	%	NOUN
ftr-424	732	45	,	,	PUNCT
ftr-424	732	46	if	if	SCONJ
ftr-424	732	47	there	there	PRON
ftr-424	732	48	were	be	VERB
ftr-424	732	49	no	no	PRON
ftr-424	732	50	further	further	ADJ
ftr-424	732	51	amt	amt	PROPN
ftr-424	732	52	relief	relief	NOUN
ftr-424	732	53	after	after	ADP
ftr-424	732	54	2004	2004	NUM
ftr-424	732	55	)	)	PUNCT
ftr-424	732	56	.	.	PUNCT
ftr-424	733	1	136	136	NUM
ftr-424	733	2	.	.	PUNCT
ftr-424	733	3	burman	burman	NOUN
ftr-424	733	4	,	,	PUNCT
ftr-424	733	5	gale	gale	NOUN
ftr-424	733	6	&	&	CCONJ
ftr-424	733	7	rohaly	rohaly	PROPN
ftr-424	733	8	,	,	PUNCT
ftr-424	733	9	supra	supra	PROPN
ftr-424	733	10	note	note	PROPN
ftr-424	733	11	6	6	NUM
ftr-424	733	12	,	,	PUNCT
ftr-424	733	13	at	at	ADP
ftr-424	733	14	105	105	NUM
ftr-424	733	15	.	.	PUNCT
ftr-424	733	16	137	137	NUM
ftr-424	733	17	.	.	PUNCT
ftr-424	734	1	leonard	leonard	PROPN
ftr-424	734	2	e.	e.	PROPN
ftr-424	734	3	burman	burman	PROPN
ftr-424	734	4	,	,	PUNCT
ftr-424	734	5	williamg	williamg	PROPN
ftr-424	734	6	.	.	PUNCT
ftr-424	735	1	gale	gale	PROPN
ftr-424	735	2	,	,	PUNCT
ftr-424	735	3	matthew	matthew	PROPN
ftr-424	735	4	hall	hall	PROPN
ftr-424	735	5	&	&	CCONJ
ftr-424	735	6	mohammedadeel	mohammedadeel	PROPN
ftr-424	735	7	saleem	saleem	PROPN
ftr-424	735	8	,	,	PUNCT
ftr-424	735	9	amt	amt	PROPN
ftr-424	735	10	relief	relief	NOUN
ftr-424	735	11	in	in	ADP
ftr-424	735	12	the	the	DET
ftr-424	735	13	fy	fy	PROPN
ftr-424	735	14	2005	2005	NUM
ftr-424	735	15	budget	budget	NOUN
ftr-424	735	16	:	:	PUNCT
ftr-424	735	17	a	a	DET
ftr-424	735	18	bandaid	bandaid	NOUN
ftr-424	735	19	for	for	ADP
ftr-424	735	20	a	a	DET
ftr-424	735	21	hemorrhage	hemorrhage	NOUN
ftr-424	735	22	1	1	NUM
ftr-424	735	23	(	(	PUNCT
ftr-424	735	24	feb	feb	X
ftr-424	735	25	.	.	PROPN
ftr-424	735	26	3	3	NUM
ftr-424	735	27	,	,	PUNCT
ftr-424	735	28	2004	2004	NUM
ftr-424	735	29	)	)	PUNCT
ftr-424	735	30	,	,	PUNCT
ftr-424	735	31	at	at	ADP
ftr-424	735	32	http://www.urban.org/uploadedpdf/1000601.pdf	http://www.urban.org/uploadedpdf/1000601.pdf	NOUN
ftr-424	735	33	.	.	PUNCT
ftr-424	736	1	138	138	NUM
ftr-424	736	2	.	.	PUNCT
ftr-424	737	1	see	see	VERB
ftr-424	737	2	gale	gale	NOUN
ftr-424	737	3	&	&	CCONJ
ftr-424	737	4	orszag	orszag	PROPN
ftr-424	737	5	,	,	PUNCT
ftr-424	737	6	supra	supra	PROPN
ftr-424	737	7	note	note	PROPN
ftr-424	737	8	55	55	NUM
ftr-424	737	9	,	,	PUNCT
ftr-424	737	10	at	at	ADP
ftr-424	737	11	1280	1280	NUM
ftr-424	737	12	tbl	tbl	NOUN
ftr-424	737	13	.	.	PUNCT
ftr-424	738	1	la	la	PROPN
ftr-424	738	2	(	(	PUNCT
ftr-424	738	3	summarizing	summarize	VERB
ftr-424	738	4	the	the	DET
ftr-424	738	5	egtrra	egtrra	ADJ
ftr-424	738	6	and	and	CCONJ
ftr-424	738	7	jgtrra	jgtrra	ADJ
ftr-424	738	8	changes	change	NOUN
ftr-424	738	9	,	,	PUNCT
ftr-424	738	10	whereby	whereby	SCONJ
ftr-424	738	11	the	the	DET
ftr-424	738	12	2001	2001	NUM
ftr-424	738	13	act	act	NOUN
ftr-424	738	14	increased	increase	VERB
ftr-424	738	15	the	the	DET
ftr-424	738	16	amt	amt	PROPN
ftr-424	738	17	exemption	exemption	NOUN
ftr-424	738	18	amount	amount	NOUN
ftr-424	738	19	to	to	ADP
ftr-424	738	20	$	$	SYM
ftr-424	738	21	35,750	35,750	NUM
ftr-424	738	22	for	for	ADP
ftr-424	738	23	singles	single	NOUN
ftr-424	738	24	and	and	CCONJ
ftr-424	738	25	$	$	SYM
ftr-424	738	26	49,000	49,000	NUM
ftr-424	738	27	for	for	ADP
ftr-424	738	28	married	married	ADJ
ftr-424	738	29	taxpayers	taxpayer	NOUN
ftr-424	738	30	,	,	PUNCT
ftr-424	738	31	from	from	ADP
ftr-424	738	32	the	the	DET
ftr-424	738	33	preegtrra	preegtrra	NOUN
ftr-424	738	34	amounts	amount	VERB
ftr-424	738	35	of	of	ADP
ftr-424	738	36	$	$	SYM
ftr-424	738	37	33,750	33,750	NUM
ftr-424	738	38	and	and	CCONJ
ftr-424	738	39	$	$	SYM
ftr-424	738	40	45,000	45,000	NUM
ftr-424	738	41	,	,	PUNCT
ftr-424	738	42	while	while	SCONJ
ftr-424	738	43	jgtrra	jgtrra	PROPN
ftr-424	738	44	increased	increase	VERB
ftr-424	738	45	the	the	DET
ftr-424	738	46	exemption	exemption	NOUN
ftr-424	738	47	for	for	ADP
ftr-424	738	48	2003	2003	NUM
ftr-424	738	49	and	and	CCONJ
ftr-424	738	50	2004	2004	NUM
ftr-424	738	51	to	to	ADP
ftr-424	738	52	$	$	SYM
ftr-424	738	53	40,250	40,250	NUM
ftr-424	738	54	and	and	CCONJ
ftr-424	738	55	$	$	SYM
ftr-424	738	56	58,000	58,000	NUM
ftr-424	738	57	,	,	PUNCT
ftr-424	738	58	respectively	respectively	ADV
ftr-424	738	59	)	)	PUNCT
ftr-424	738	60	;	;	PUNCT
ftr-424	738	61	dustin	dustin	PROPN
ftr-424	738	62	stamper	stamper	PROPN
ftr-424	738	63	,	,	PUNCT
ftr-424	738	64	house	house	PROPN
ftr-424	738	65	clears	clear	VERB
ftr-424	738	66	'	'	PUNCT
ftr-424	738	67	tax	tax	NOUN
ftr-424	738	68	cut	cut	NOUN
ftr-424	738	69	of	of	ADP
ftr-424	738	70	the	the	DET
ftr-424	738	71	week	week	NOUN
ftr-424	738	72	'	'	PUNCT
ftr-424	738	73	a	a	DET
ftr-424	738	74	short	short	ADJ
ftr-424	738	75	-	-	PUNCT
ftr-424	738	76	term	term	NOUN
ftr-424	738	77	amt	amt	PROPN
ftr-424	738	78	fix	fix	NOUN
ftr-424	738	79	,	,	PUNCT
ftr-424	738	80	103	103	NUM
ftr-424	738	81	tax	tax	NOUN
ftr-424	738	82	notes	note	NOUN
ftr-424	738	83	625	625	NUM
ftr-424	738	84	(	(	PUNCT
ftr-424	738	85	may	may	PROPN
ftr-424	738	86	10	10	NUM
ftr-424	738	87	,	,	PUNCT
ftr-424	738	88	2004	2004	NUM
ftr-424	738	89	)	)	PUNCT
ftr-424	738	90	(	(	PUNCT
ftr-424	738	91	discussing	discuss	VERB
ftr-424	738	92	the	the	DET
ftr-424	738	93	2004	2004	NUM
ftr-424	738	94	proposal	proposal	NOUN
ftr-424	738	95	in	in	ADP
ftr-424	738	96	h.r	h.r	PROPN
ftr-424	738	97	.	.	PROPN
ftr-424	738	98	4227	4227	NUM
ftr-424	738	99	to	to	PART
ftr-424	738	100	provide	provide	VERB
ftr-424	738	101	a	a	DET
ftr-424	738	102	further	further	ADJ
ftr-424	738	103	one	one	NUM
ftr-424	738	104	-	-	PUNCT
ftr-424	738	105	year	year	NOUN
ftr-424	738	106	repair	repair	NOUN
ftr-424	738	107	to	to	ADP
ftr-424	738	108	the	the	DET
ftr-424	738	109	amt	amt	PROPN
ftr-424	738	110	exemption	exemption	NOUN
ftr-424	738	111	limits	limit	NOUN
ftr-424	738	112	by	by	ADP
ftr-424	738	113	indexing	index	VERB
ftr-424	738	114	the	the	DET
ftr-424	738	115	2004	2004	NUM
ftr-424	738	116	limits	limit	NOUN
ftr-424	738	117	to	to	ADP
ftr-424	738	118	inflation	inflation	NOUN
ftr-424	738	119	for	for	ADP
ftr-424	738	120	2005	2005	NUM
ftr-424	738	121	,	,	PUNCT
ftr-424	738	122	resulting	result	VERB
ftr-424	738	123	in	in	ADP
ftr-424	738	124	a	a	DET
ftr-424	738	125	$	$	SYM
ftr-424	738	126	58,950	58,950	NUM
ftr-424	738	127	exemption	exemption	NOUN
ftr-424	738	128	forjoint	forjoint	NOUN
ftr-424	738	129	returns	return	NOUN
ftr-424	738	130	and	and	CCONJ
ftr-424	738	131	$	$	SYM
ftr-424	738	132	40,900	40,900	NUM
ftr-424	738	133	for	for	ADP
ftr-424	738	134	individuals	individual	NOUN
ftr-424	738	135	,	,	PUNCT
ftr-424	738	136	rather	rather	ADV
ftr-424	738	137	than	than	ADP
ftr-424	738	138	a	a	DET
ftr-424	738	139	reversion	reversion	NOUN
ftr-424	738	140	to	to	ADP
ftr-424	738	141	the	the	DET
ftr-424	738	142	2002	2002	NUM
ftr-424	738	143	levels	level	NOUN
ftr-424	738	144	,	,	PUNCT
ftr-424	738	145	a	a	DET
ftr-424	738	146	change	change	NOUN
ftr-424	738	147	costing	cost	VERB
ftr-424	738	148	$	$	SYM
ftr-424	738	149	17.8	17.8	NUM
ftr-424	738	150	billion	billion	NUM
ftr-424	738	151	over	over	ADP
ftr-424	738	152	10	10	NUM
ftr-424	738	153	years	year	NOUN
ftr-424	738	154	)	)	PUNCT
ftr-424	738	155	.	.	PUNCT
ftr-424	739	1	139	139	NUM
ftr-424	739	2	.	.	PUNCT
ftr-424	740	1	see	see	VERB
ftr-424	740	2	cbo	cbo	PROPN
ftr-424	740	3	study	study	PROPN
ftr-424	740	4	,	,	PUNCT
ftr-424	740	5	supra	supra	PROPN
ftr-424	740	6	note	note	PROPN
ftr-424	740	7	132	132	NUM
ftr-424	740	8	,	,	PUNCT
ftr-424	740	9	at	at	ADP
ftr-424	740	10	7	7	NUM
ftr-424	740	11	(	(	PUNCT
ftr-424	740	12	citing	cite	VERB
ftr-424	740	13	$	$	SYM
ftr-424	740	14	600	600	NUM
ftr-424	740	15	billion	billion	NUM
ftr-424	740	16	revenue	revenue	NOUN
ftr-424	740	17	loss	loss	NOUN
ftr-424	740	18	over	over	ADP
ftr-424	740	19	the	the	DET
ftr-424	740	20	next	next	ADJ
ftr-424	740	21	ten	ten	NUM
ftr-424	740	22	years	year	NOUN
ftr-424	740	23	to	to	PART
ftr-424	740	24	repeal	repeal	VERB
ftr-424	740	25	the	the	DET
ftr-424	740	26	amt	amt	PROPN
ftr-424	740	27	,	,	PUNCT
ftr-424	740	28	under	under	ADP
ftr-424	740	29	current	current	ADJ
ftr-424	740	30	law	law	NOUN
ftr-424	740	31	)	)	PUNCT
ftr-424	740	32	;	;	PUNCT
ftr-424	740	33	sen	sen	PROPN
ftr-424	740	34	.	.	PROPN
ftr-424	740	35	sarbanes	sarbanes	PROPN
ftr-424	740	36	'	'	PART
ftr-424	740	37	statement	statement	NOUN
ftr-424	740	38	,	,	PUNCT
ftr-424	740	39	150	150	NUM
ftr-424	740	40	cong	cong	NOUN
ftr-424	740	41	.	.	PUNCT
ftr-424	741	1	rec	rec	NOUN
ftr-424	741	2	.	.	PUNCT
ftr-424	742	1	s2256	s2256	NOUN
ftr-424	742	2	(	(	PUNCT
ftr-424	742	3	mar	mar	PROPN
ftr-424	742	4	.	.	PROPN
ftr-424	742	5	8	8	NUM
ftr-424	742	6	,	,	PUNCT
ftr-424	742	7	2004	2004	NUM
ftr-424	742	8	)	)	PUNCT
ftr-424	742	9	(	(	PUNCT
ftr-424	742	10	discussing	discuss	VERB
ftr-424	742	11	the	the	DET
ftr-424	742	12	proposed	propose	VERB
ftr-424	742	13	budget	budget	NOUN
ftr-424	742	14	for	for	ADP
ftr-424	742	15	fy	fy	PROPN
ftr-424	742	16	2005	2005	NUM
ftr-424	742	17	and	and	CCONJ
ftr-424	742	18	noting	note	VERB
ftr-424	742	19	that	that	SCONJ
ftr-424	742	20	the	the	DET
ftr-424	742	21	cost	cost	NOUN
ftr-424	742	22	to	to	PART
ftr-424	742	23	extend	extend	VERB
ftr-424	742	24	the	the	DET
ftr-424	742	25	proposed	propose	VERB
ftr-424	742	26	amt	amt	PROPN
ftr-424	742	27	fix	fix	VERB
ftr-424	742	28	out	out	ADP
ftr-424	742	29	10	10	NUM
ftr-424	742	30	years	year	NOUN
ftr-424	742	31	would	would	AUX
ftr-424	742	32	be	be	AUX
ftr-424	742	33	$	$	SYM
ftr-424	742	34	658	658	NUM
ftr-424	742	35	billion	billion	NUM
ftr-424	742	36	,	,	PUNCT
ftr-424	742	37	versus	versus	ADP
ftr-424	742	38	the	the	DET
ftr-424	742	39	one	one	NUM
ftr-424	742	40	-	-	PUNCT
ftr-424	742	41	year	year	NOUN
ftr-424	742	42	cost	cost	NOUN
ftr-424	742	43	of	of	ADP
ftr-424	742	44	$	$	SYM
ftr-424	742	45	23	23	NUM
ftr-424	742	46	billion	billion	NUM
ftr-424	742	47	in	in	ADP
ftr-424	742	48	the	the	DET
ftr-424	742	49	administration	administration	NOUN
ftr-424	742	50	's	's	PART
ftr-424	742	51	budget	budget	NOUN
ftr-424	742	52	)	)	PUNCT
ftr-424	742	53	.	.	PUNCT
ftr-424	743	1	140	140	NUM
ftr-424	743	2	.	.	PUNCT
ftr-424	744	1	gale	gale	PROPN
ftr-424	744	2	&	&	CCONJ
ftr-424	744	3	orszag	orszag	PROPN
ftr-424	744	4	,	,	PUNCT
ftr-424	744	5	supra	supra	PROPN
ftr-424	744	6	note	note	PROPN
ftr-424	744	7	55	55	NUM
ftr-424	744	8	,	,	PUNCT
ftr-424	744	9	at	at	ADP
ftr-424	744	10	1283	1283	NUM
ftr-424	744	11	.	.	PUNCT
ftr-424	745	1	[	[	X
ftr-424	745	2	vol	vol	NOUN
ftr-424	745	3	.	.	PUNCT
ftr-424	745	4	6:9	6:9	NUM
ftr-424	746	1	congress	congress	PROPN
ftr-424	746	2	fiddles	fiddle	VERB
ftr-424	746	3	while	while	SCONJ
ftr-424	746	4	middle	middle	PROPN
ftr-424	746	5	america	america	PROPN
ftr-424	746	6	burns	burn	VERB
ftr-424	746	7	it	it	PRON
ftr-424	746	8	could	could	AUX
ftr-424	746	9	cost	cost	VERB
ftr-424	746	10	as	as	ADV
ftr-424	746	11	much	much	ADJ
ftr-424	746	12	as	as	ADP
ftr-424	746	13	$	$	SYM
ftr-424	746	14	800	800	NUM
ftr-424	746	15	billion	billion	NUM
ftr-424	746	16	over	over	ADP
ftr-424	746	17	ten	ten	NUM
ftr-424	746	18	years	year	NOUN
ftr-424	746	19	to	to	PART
ftr-424	746	20	repeal	repeal	VERB
ftr-424	746	21	the	the	DET
ftr-424	746	22	amt	amt	PROPN
ftr-424	746	23	and	and	CCONJ
ftr-424	746	24	make	make	VERB
ftr-424	746	25	the	the	DET
ftr-424	746	26	2001	2001	NUM
ftr-424	746	27	-	-	SYM
ftr-424	746	28	2003	2003	NUM
ftr-424	746	29	tax	tax	NOUN
ftr-424	746	30	cuts	cut	NOUN
ftr-424	746	31	permanent.4	permanent.4	PROPN
ftr-424	746	32	'	'	PUNCT
ftr-424	746	33	these	these	DET
ftr-424	746	34	estimates	estimate	NOUN
ftr-424	746	35	make	make	VERB
ftr-424	746	36	clear	clear	ADJ
ftr-424	746	37	that	that	SCONJ
ftr-424	746	38	the	the	DET
ftr-424	746	39	cost	cost	NOUN
ftr-424	746	40	of	of	ADP
ftr-424	746	41	repeal	repeal	NOUN
ftr-424	746	42	would	would	AUX
ftr-424	746	43	be	be	AUX
ftr-424	746	44	significant	significant	ADJ
ftr-424	746	45	,	,	PUNCT
ftr-424	746	46	and	and	CCONJ
ftr-424	746	47	that	that	DET
ftr-424	746	48	cost	cost	NOUN
ftr-424	746	49	will	will	AUX
ftr-424	746	50	be	be	AUX
ftr-424	746	51	substantially	substantially	ADV
ftr-424	746	52	increased	increase	VERB
ftr-424	746	53	if	if	SCONJ
ftr-424	746	54	the	the	DET
ftr-424	746	55	2001	2001	NUM
ftr-424	746	56	-	-	SYM
ftr-424	746	57	2003	2003	NUM
ftr-424	746	58	tax	tax	NOUN
ftr-424	746	59	cuts	cut	NOUN
ftr-424	746	60	are	be	AUX
ftr-424	746	61	made	make	VERB
ftr-424	746	62	permanent	permanent	ADJ
ftr-424	746	63	.	.	PUNCT
ftr-424	747	1	full	full	ADJ
ftr-424	747	2	repeal	repeal	NOUN
ftr-424	747	3	would	would	AUX
ftr-424	747	4	,	,	PUNCT
ftr-424	747	5	of	of	ADP
ftr-424	747	6	course	course	NOUN
ftr-424	747	7	,	,	PUNCT
ftr-424	747	8	have	have	VERB
ftr-424	747	9	other	other	ADJ
ftr-424	747	10	implications	implication	NOUN
ftr-424	747	11	for	for	ADP
ftr-424	747	12	the	the	DET
ftr-424	747	13	overall	overall	ADJ
ftr-424	747	14	federal	federal	ADJ
ftr-424	747	15	tax	tax	NOUN
ftr-424	747	16	system	system	NOUN
ftr-424	747	17	,	,	PUNCT
ftr-424	747	18	especially	especially	ADV
ftr-424	747	19	for	for	ADP
ftr-424	747	20	progressivity'42	progressivity'42	VERB
ftr-424	747	21	congress	congress	PROPN
ftr-424	747	22	'	'	PART
ftr-424	747	23	approach	approach	NOUN
ftr-424	747	24	has	have	AUX
ftr-424	747	25	therefore	therefore	ADV
ftr-424	747	26	been	be	AUX
ftr-424	747	27	one	one	NUM
ftr-424	747	28	of	of	ADP
ftr-424	747	29	piecemeal	piecemeal	ADJ
ftr-424	747	30	reform	reform	NOUN
ftr-424	747	31	to	to	PART
ftr-424	747	32	prevent	prevent	VERB
ftr-424	747	33	the	the	DET
ftr-424	747	34	worst	bad	ADJ
ftr-424	747	35	combined	combine	VERB
ftr-424	747	36	effects	effect	NOUN
ftr-424	747	37	of	of	ADP
ftr-424	747	38	the	the	DET
ftr-424	747	39	amt	amt	PROPN
ftr-424	747	40	and	and	CCONJ
ftr-424	747	41	new	new	ADJ
ftr-424	747	42	tax	tax	NOUN
ftr-424	747	43	cuts	cut	NOUN
ftr-424	747	44	while	while	SCONJ
ftr-424	747	45	"	"	PUNCT
ftr-424	747	46	postponing	postpone	VERB
ftr-424	747	47	hard	hard	ADJ
ftr-424	747	48	choices	choice	NOUN
ftr-424	747	49	.	.	PUNCT
ftr-424	748	1	"	"	PUNCT
ftr-424	748	2	143	143	NUM
ftr-424	748	3	iv	iv	NUM
ftr-424	748	4	.	.	PUNCT
ftr-424	748	5	amt	amt	PROPN
ftr-424	748	6	repeal	repeal	NOUN
ftr-424	748	7	or	or	CCONJ
ftr-424	748	8	reform	reform	NOUN
ftr-424	748	9	?	?	PUNCT
ftr-424	749	1	proponents	proponent	NOUN
ftr-424	749	2	of	of	ADP
ftr-424	749	3	amt	amt	PROPN
ftr-424	749	4	repeal	repeal	NOUN
ftr-424	749	5	have	have	AUX
ftr-424	749	6	made	make	VERB
ftr-424	749	7	a	a	DET
ftr-424	749	8	variety	variety	NOUN
ftr-424	749	9	of	of	ADP
ftr-424	749	10	arguments	argument	NOUN
ftr-424	749	11	,	,	PUNCT
ftr-424	749	12	beginning	begin	VERB
ftr-424	749	13	immediately	immediately	ADV
ftr-424	749	14	after	after	ADP
ftr-424	749	15	the	the	DET
ftr-424	749	16	1978	1978	NUM
ftr-424	749	17	enactment	enactment	NOUN
ftr-424	749	18	of	of	ADP
ftr-424	749	19	the	the	DET
ftr-424	749	20	current	current	ADJ
ftr-424	749	21	version	version	NOUN
ftr-424	749	22	of	of	ADP
ftr-424	749	23	the	the	DET
ftr-424	749	24	add	add	VERB
ftr-424	749	25	-	-	PUNCT
ftr-424	749	26	on	on	ADP
ftr-424	749	27	tax	tax	NOUN
ftr-424	749	28	and	and	CCONJ
ftr-424	749	29	continuing	continue	VERB
ftr-424	749	30	,	,	PUNCT
ftr-424	749	31	in	in	ADP
ftr-424	749	32	increasingly	increasingly	ADV
ftr-424	749	33	strident	strident	ADJ
ftr-424	749	34	form	form	NOUN
ftr-424	749	35	,	,	PUNCT
ftr-424	749	36	today	today	NOUN
ftr-424	749	37	.	.	PUNCT
ftr-424	749	38	'	'	PUNCT
ftr-424	749	39	"	"	PUNCT
ftr-424	749	40	an	an	DET
ftr-424	749	41	early	early	ADJ
ftr-424	749	42	commentator	commentator	NOUN
ftr-424	749	43	writing	write	VERB
ftr-424	749	44	in	in	ADP
ftr-424	749	45	1980	1980	NUM
ftr-424	749	46	,	,	PUNCT
ftr-424	749	47	for	for	ADP
ftr-424	749	48	example	example	NOUN
ftr-424	749	49	,	,	PUNCT
ftr-424	749	50	acknowledged	acknowledge	VERB
ftr-424	749	51	that	that	SCONJ
ftr-424	749	52	curtailing	curtail	VERB
ftr-424	749	53	high	high	ADJ
ftr-424	749	54	-	-	PUNCT
ftr-424	749	55	income	income	NOUN
ftr-424	749	56	taxpayers	taxpayer	NOUN
ftr-424	749	57	'	'	PART
ftr-424	749	58	excessive	excessive	ADJ
ftr-424	749	59	claims	claim	NOUN
ftr-424	749	60	for	for	ADP
ftr-424	749	61	deductions	deduction	NOUN
ftr-424	749	62	and	and	CCONJ
ftr-424	749	63	exclusions	exclusion	NOUN
ftr-424	749	64	was	be	AUX
ftr-424	749	65	an	an	DET
ftr-424	749	66	important	important	ADJ
ftr-424	749	67	way	way	NOUN
ftr-424	749	68	to	to	PART
ftr-424	749	69	improve	improve	VERB
ftr-424	749	70	the	the	DET
ftr-424	749	71	overall	overall	ADJ
ftr-424	749	72	equity	equity	NOUN
ftr-424	749	73	of	of	ADP
ftr-424	749	74	and	and	CCONJ
ftr-424	749	75	compliance	compliance	NOUN
ftr-424	749	76	with	with	ADP
ftr-424	749	77	the	the	DET
ftr-424	749	78	tax	tax	NOUN
ftr-424	749	79	system	system	NOUN
ftr-424	749	80	,	,	PUNCT
ftr-424	749	81	but	but	CCONJ
ftr-424	749	82	argued	argue	VERB
ftr-424	749	83	that	that	SCONJ
ftr-424	749	84	the	the	DET
ftr-424	749	85	amt	amt	PROPN
ftr-424	749	86	was	be	AUX
ftr-424	749	87	"	"	PUNCT
ftr-424	749	88	ill	ill	ADV
ftr-424	749	89	-	-	PUNCT
ftr-424	749	90	conceived	conceive	VERB
ftr-424	749	91	in	in	ADP
ftr-424	749	92	every	every	DET
ftr-424	749	93	respect	respect	NOUN
ftr-424	749	94	"	"	PUNCT
ftr-424	749	95	because	because	SCONJ
ftr-424	749	96	of	of	ADP
ftr-424	749	97	its	its	PRON
ftr-424	749	98	cumbersomeness	cumbersomeness	NOUN
ftr-424	749	99	and	and	CCONJ
ftr-424	749	100	inequitable	inequitable	ADJ
ftr-424	749	101	application.45	application.45	NOUN
ftr-424	749	102	he	he	PRON
ftr-424	749	103	particularly	particularly	ADV
ftr-424	749	104	complained	complain	VERB
ftr-424	749	105	about	about	ADP
ftr-424	749	106	the	the	DET
ftr-424	749	107	use	use	NOUN
ftr-424	749	108	of	of	ADP
ftr-424	749	109	the	the	DET
ftr-424	749	110	amt	amt	PROPN
ftr-424	749	111	mechanism	mechanism	NOUN
ftr-424	749	112	to	to	PART
ftr-424	749	113	limit	limit	VERB
ftr-424	749	114	preferences	preference	NOUN
ftr-424	749	115	when	when	SCONJ
ftr-424	749	116	congress	congress	PROPN
ftr-424	749	117	could	could	AUX
ftr-424	749	118	have	have	AUX
ftr-424	749	119	achieved	achieve	VERB
ftr-424	749	120	the	the	DET
ftr-424	749	121	same	same	ADJ
ftr-424	749	122	(	(	PUNCT
ftr-424	749	123	or	or	CCONJ
ftr-424	749	124	better	well	ADJ
ftr-424	749	125	)	)	PUNCT
ftr-424	749	126	results	result	NOUN
ftr-424	749	127	through	through	ADP
ftr-424	749	128	less	less	ADV
ftr-424	749	129	cumbersome	cumbersome	ADJ
ftr-424	749	130	fine	fine	ADJ
ftr-424	749	131	-	-	PUNCT
ftr-424	749	132	tuning	tuning	NOUN
ftr-424	749	133	of	of	ADP
ftr-424	749	134	the	the	DET
ftr-424	749	135	regular	regular	ADJ
ftr-424	749	136	tax	tax	NOUN
ftr-424	749	137	system.46	system.46	NOUN
ftr-424	749	138	today	today	NOUN
ftr-424	749	139	's	's	PART
ftr-424	749	140	commentators	commentator	NOUN
ftr-424	749	141	have	have	VERB
ftr-424	749	142	similar	similar	ADJ
ftr-424	749	143	objections	objection	NOUN
ftr-424	749	144	:	:	PUNCT
ftr-424	749	145	the	the	DET
ftr-424	749	146	most	most	ADV
ftr-424	749	147	recent	recent	ADJ
ftr-424	749	148	report	report	NOUN
ftr-424	749	149	of	of	ADP
ftr-424	749	150	the	the	DET
ftr-424	749	151	national	national	ADJ
ftr-424	749	152	taxpayer	taxpayer	PROPN
ftr-424	749	153	141	141	NUM
ftr-424	749	154	.	.	PUNCT
ftr-424	750	1	see	see	VERB
ftr-424	750	2	matthew	matthew	PROPN
ftr-424	750	3	s.	s.	PROPN
ftr-424	750	4	bailey	bailey	PROPN
ftr-424	750	5	,	,	PUNCT
ftr-424	750	6	the	the	DET
ftr-424	750	7	individual	individual	ADJ
ftr-424	750	8	alternative	alternative	ADJ
ftr-424	750	9	minimum	minimum	ADJ
ftr-424	750	10	tax	tax	NOUN
ftr-424	750	11	:	:	PUNCT
ftr-424	750	12	no	no	DET
ftr-424	750	13	alternative	alternative	NOUN
ftr-424	750	14	but	but	CCONJ
ftr-424	750	15	repeal	repeal	NOUN
ftr-424	750	16	(	(	PUNCT
ftr-424	750	17	ntu	ntu	PROPN
ftr-424	750	18	policy	policy	NOUN
ftr-424	750	19	paper	paper	NOUN
ftr-424	750	20	no	no	INTJ
ftr-424	750	21	.	.	PROPN
ftr-424	750	22	114	114	NUM
ftr-424	750	23	,	,	PUNCT
ftr-424	750	24	apr	apr	NOUN
ftr-424	750	25	.	.	PROPN
ftr-424	750	26	22	22	NUM
ftr-424	750	27	,	,	PUNCT
ftr-424	750	28	2004	2004	NUM
ftr-424	750	29	)	)	PUNCT
ftr-424	750	30	,	,	PUNCT
ftr-424	750	31	reprinted	reprint	VERB
ftr-424	750	32	in	in	ADP
ftr-424	750	33	2004	2004	NUM
ftr-424	750	34	tnt	tnt	PROPN
ftr-424	750	35	79	79	NUM
ftr-424	750	36	-	-	SYM
ftr-424	750	37	23	23	NUM
ftr-424	750	38	,	,	PUNCT
ftr-424	750	39	40	40	NUM
ftr-424	750	40	(	(	PUNCT
ftr-424	750	41	apr	apr	PROPN
ftr-424	750	42	.	.	PROPN
ftr-424	750	43	23	23	NUM
ftr-424	750	44	,	,	PUNCT
ftr-424	750	45	2004	2004	NUM
ftr-424	750	46	)	)	PUNCT
ftr-424	750	47	.	.	PUNCT
ftr-424	751	1	142	142	NUM
ftr-424	751	2	.	.	PUNCT
ftr-424	752	1	see	see	VERB
ftr-424	752	2	,	,	PUNCT
ftr-424	752	3	e.g.	e.g.	ADV
ftr-424	752	4	,	,	PUNCT
ftr-424	752	5	shaviro	shaviro	ADJ
ftr-424	752	6	,	,	PUNCT
ftr-424	752	7	supra	supra	ADJ
ftr-424	752	8	note	note	NOUN
ftr-424	752	9	9	9	NUM
ftr-424	752	10	,	,	PUNCT
ftr-424	752	11	at	at	ADP
ftr-424	752	12	1461	1461	NUM
ftr-424	752	13	(	(	PUNCT
ftr-424	752	14	prior	prior	ADV
ftr-424	752	15	to	to	ADP
ftr-424	752	16	the	the	DET
ftr-424	752	17	enactment	enactment	NOUN
ftr-424	752	18	of	of	ADP
ftr-424	752	19	the	the	DET
ftr-424	752	20	2001	2001	NUM
ftr-424	752	21	-	-	SYM
ftr-424	752	22	2003	2003	NUM
ftr-424	752	23	tax	tax	NOUN
ftr-424	752	24	cuts	cut	NOUN
ftr-424	752	25	,	,	PUNCT
ftr-424	752	26	noting	note	VERB
ftr-424	752	27	that	that	SCONJ
ftr-424	752	28	full	full	ADJ
ftr-424	752	29	amt	amt	PROPN
ftr-424	752	30	repeal	repeal	NOUN
ftr-424	752	31	"	"	PUNCT
ftr-424	752	32	would	would	AUX
ftr-424	752	33	make	make	VERB
ftr-424	752	34	the	the	DET
ftr-424	752	35	system	system	NOUN
ftr-424	752	36	less	less	ADV
ftr-424	752	37	progressive	progressive	ADJ
ftr-424	752	38	than	than	ADP
ftr-424	752	39	otherwise	otherwise	ADV
ftr-424	752	40	,	,	PUNCT
ftr-424	752	41	notwithstanding	notwithstanding	ADP
ftr-424	752	42	that	that	SCONJ
ftr-424	752	43	the	the	DET
ftr-424	752	44	bullet	bullet	NOUN
ftr-424	752	45	is	be	AUX
ftr-424	752	46	not	not	PART
ftr-424	752	47	quite	quite	ADV
ftr-424	752	48	aimed	aim	VERB
ftr-424	752	49	at	at	ADP
ftr-424	752	50	the	the	DET
ftr-424	752	51	top	top	NOUN
ftr-424	752	52	"	"	PUNCT
ftr-424	752	53	)	)	PUNCT
ftr-424	752	54	.	.	PUNCT
ftr-424	753	1	143	143	X
ftr-424	753	2	.	.	PUNCT
ftr-424	753	3	floyd	floyd	PROPN
ftr-424	753	4	norris	norris	PROPN
ftr-424	753	5	,	,	PUNCT
ftr-424	753	6	help	help	VERB
ftr-424	753	7	grandparents	grandparent	NOUN
ftr-424	753	8	of	of	ADP
ftr-424	753	9	rich	rich	ADJ
ftr-424	753	10	kids	kid	NOUN
ftr-424	753	11	now	now	ADV
ftr-424	753	12	.	.	PUNCT
ftr-424	754	1	deal	deal	VERB
ftr-424	754	2	with	with	ADP
ftr-424	754	3	real	real	ADJ
ftr-424	754	4	problems	problem	NOUN
ftr-424	754	5	later	later	ADV
ftr-424	754	6	.	.	PUNCT
ftr-424	754	7	,	,	PUNCT
ftr-424	754	8	n.y	n.y	PROPN
ftr-424	754	9	.	.	PROPN
ftr-424	754	10	times	times	PROPN
ftr-424	754	11	,	,	PUNCT
ftr-424	754	12	feb	feb	PROPN
ftr-424	754	13	.	.	PROPN
ftr-424	754	14	6	6	NUM
ftr-424	754	15	,	,	PUNCT
ftr-424	754	16	2004	2004	NUM
ftr-424	754	17	,	,	PUNCT
ftr-424	754	18	at	at	ADP
ftr-424	754	19	c	c	PROPN
ftr-424	754	20	l	l	NOUN
ftr-424	754	21	(	(	PUNCT
ftr-424	754	22	noting	note	VERB
ftr-424	754	23	that	that	SCONJ
ftr-424	754	24	the	the	DET
ftr-424	754	25	bush	bush	PROPN
ftr-424	754	26	administration	administration	NOUN
ftr-424	754	27	does	do	AUX
ftr-424	754	28	not	not	PART
ftr-424	754	29	seem	seem	VERB
ftr-424	754	30	"	"	PUNCT
ftr-424	754	31	eager	eager	ADJ
ftr-424	754	32	to	to	PART
ftr-424	754	33	deal	deal	VERB
ftr-424	754	34	with	with	ADP
ftr-424	754	35	the	the	DET
ftr-424	754	36	prospect	prospect	NOUN
ftr-424	754	37	of	of	ADP
ftr-424	754	38	the	the	DET
ftr-424	754	39	alternative	alternative	ADJ
ftr-424	754	40	minimum	minimum	ADJ
ftr-424	754	41	tax	tax	NOUN
ftr-424	754	42	...	...	PUNCT
ftr-424	754	43	harming	harm	VERB
ftr-424	754	44	many	many	ADJ
ftr-424	754	45	middle	middle	ADJ
ftr-424	754	46	-	-	PUNCT
ftr-424	754	47	class	class	NOUN
ftr-424	754	48	taxpayers	taxpayer	NOUN
ftr-424	754	49	"	"	PUNCT
ftr-424	754	50	)	)	PUNCT
ftr-424	754	51	.	.	PUNCT
ftr-424	755	1	144	144	NUM
ftr-424	755	2	.	.	PUNCT
ftr-424	755	3	see	see	VERB
ftr-424	755	4	,	,	PUNCT
ftr-424	755	5	e.g.	e.g.	ADV
ftr-424	755	6	,	,	PUNCT
ftr-424	755	7	bailey	bailey	NOUN
ftr-424	755	8	,	,	PUNCT
ftr-424	755	9	supra	supra	PROPN
ftr-424	755	10	note	note	NOUN
ftr-424	755	11	141	141	NUM
ftr-424	755	12	,	,	PUNCT
ftr-424	755	13	2	2	NUM
ftr-424	755	14	,	,	PUNCT
ftr-424	755	15	4	4	NUM
ftr-424	755	16	,	,	PUNCT
ftr-424	755	17	7	7	NUM
ftr-424	755	18	(	(	PUNCT
ftr-424	755	19	calling	call	VERB
ftr-424	755	20	the	the	DET
ftr-424	755	21	amt	amt	PROPN
ftr-424	755	22	at	at	ADP
ftr-424	755	23	various	various	ADJ
ftr-424	755	24	points	point	NOUN
ftr-424	755	25	"	"	PUNCT
ftr-424	755	26	an	an	DET
ftr-424	755	27	alternate	alternate	ADJ
ftr-424	755	28	universe	universe	NOUN
ftr-424	755	29	in	in	ADP
ftr-424	755	30	the	the	DET
ftr-424	755	31	twilight	twilight	NOUN
ftr-424	755	32	zone	zone	NOUN
ftr-424	755	33	,	,	PUNCT
ftr-424	755	34	"	"	PUNCT
ftr-424	755	35	a	a	DET
ftr-424	755	36	"	"	PUNCT
ftr-424	755	37	seeping	seep	VERB
ftr-424	755	38	wound	wound	NOUN
ftr-424	755	39	,	,	PUNCT
ftr-424	755	40	"	"	PUNCT
ftr-424	755	41	and	and	CCONJ
ftr-424	755	42	"	"	PUNCT
ftr-424	755	43	unfair	unfair	ADJ
ftr-424	755	44	"	"	PUNCT
ftr-424	755	45	)	)	PUNCT
ftr-424	755	46	.	.	PUNCT
ftr-424	756	1	see	see	VERB
ftr-424	756	2	also	also	ADV
ftr-424	756	3	supra	supra	ADJ
ftr-424	756	4	note	note	NOUN
ftr-424	756	5	9	9	NUM
ftr-424	756	6	(	(	PUNCT
ftr-424	756	7	noting	note	VERB
ftr-424	756	8	the	the	DET
ftr-424	756	9	strongly	strongly	ADV
ftr-424	756	10	pejorative	pejorative	ADJ
ftr-424	756	11	language	language	NOUN
ftr-424	756	12	typically	typically	ADV
ftr-424	756	13	used	use	VERB
ftr-424	756	14	to	to	PART
ftr-424	756	15	describe	describe	VERB
ftr-424	756	16	the	the	DET
ftr-424	756	17	amt	amt	NOUN
ftr-424	756	18	)	)	PUNCT
ftr-424	756	19	.	.	PUNCT
ftr-424	757	1	145	145	NUM
ftr-424	757	2	.	.	PUNCT
ftr-424	757	3	coven	coven	NOUN
ftr-424	757	4	,	,	PUNCT
ftr-424	757	5	supra	supra	PROPN
ftr-424	757	6	note	note	PROPN
ftr-424	757	7	126	126	NUM
ftr-424	757	8	,	,	PUNCT
ftr-424	757	9	at	at	ADP
ftr-424	757	10	1094	1094	NUM
ftr-424	757	11	.	.	PUNCT
ftr-424	758	1	coven	coven	NOUN
ftr-424	758	2	noted	note	VERB
ftr-424	758	3	that	that	SCONJ
ftr-424	758	4	the	the	DET
ftr-424	758	5	tax	tax	NOUN
ftr-424	758	6	penalized	penalize	VERB
ftr-424	758	7	preferences	preference	NOUN
ftr-424	758	8	without	without	ADP
ftr-424	758	9	regard	regard	NOUN
ftr-424	758	10	to	to	ADP
ftr-424	758	11	the	the	DET
ftr-424	758	12	magnitude	magnitude	NOUN
ftr-424	758	13	of	of	ADP
ftr-424	758	14	income	income	NOUN
ftr-424	758	15	distortion	distortion	NOUN
ftr-424	758	16	caused	cause	VERB
ftr-424	758	17	and	and	CCONJ
ftr-424	758	18	was	be	AUX
ftr-424	758	19	"	"	PUNCT
ftr-424	758	20	regressive	regressive	ADJ
ftr-424	758	21	relative	relative	NOUN
ftr-424	758	22	to	to	ADP
ftr-424	758	23	income	income	NOUN
ftr-424	758	24	before	before	ADP
ftr-424	758	25	reduction	reduction	NOUN
ftr-424	758	26	by	by	ADP
ftr-424	758	27	preferences	preference	NOUN
ftr-424	758	28	.	.	PUNCT
ftr-424	758	29	"	"	PUNCT
ftr-424	759	1	i	i	PRON
ftr-424	759	2	d.	d.	PROPN
ftr-424	759	3	at	at	ADP
ftr-424	759	4	1096	1096	NUM
ftr-424	759	5	.	.	PUNCT
ftr-424	760	1	this	this	PRON
ftr-424	760	2	was	be	AUX
ftr-424	760	3	particularly	particularly	ADV
ftr-424	760	4	true	true	ADJ
ftr-424	760	5	for	for	ADP
ftr-424	760	6	the	the	DET
ftr-424	760	7	capital	capital	NOUN
ftr-424	760	8	gains	gain	NOUN
ftr-424	760	9	preference	preference	NOUN
ftr-424	760	10	,	,	PUNCT
ftr-424	760	11	where	where	SCONJ
ftr-424	760	12	the	the	DET
ftr-424	760	13	tax	tax	NOUN
ftr-424	760	14	only	only	ADV
ftr-424	760	15	reduced	reduce	VERB
ftr-424	760	16	the	the	DET
ftr-424	760	17	effective	effective	ADJ
ftr-424	760	18	exclusion	exclusion	NOUN
ftr-424	760	19	from	from	ADP
ftr-424	760	20	60	60	NUM
ftr-424	760	21	%	%	NOUN
ftr-424	760	22	to	to	ADP
ftr-424	760	23	59.2	59.2	NUM
ftr-424	760	24	%	%	NOUN
ftr-424	760	25	for	for	ADP
ftr-424	760	26	those	those	PRON
ftr-424	760	27	with	with	ADP
ftr-424	760	28	half	half	DET
ftr-424	760	29	a	a	DET
ftr-424	760	30	million	million	NUM
ftr-424	760	31	of	of	ADP
ftr-424	760	32	gains	gain	NOUN
ftr-424	760	33	,	,	PUNCT
ftr-424	760	34	but	but	CCONJ
ftr-424	760	35	reduced	reduce	VERB
ftr-424	760	36	the	the	DET
ftr-424	760	37	exclusion	exclusion	NOUN
ftr-424	760	38	to	to	ADP
ftr-424	760	39	56	56	NUM
ftr-424	760	40	%	%	NOUN
ftr-424	760	41	for	for	ADP
ftr-424	760	42	those	those	PRON
ftr-424	760	43	with	with	ADP
ftr-424	760	44	$	$	SYM
ftr-424	760	45	200,000	200,000	NUM
ftr-424	760	46	of	of	ADP
ftr-424	760	47	gains	gain	NOUN
ftr-424	760	48	.	.	PUNCT
ftr-424	761	1	i	i	PRON
ftr-424	761	2	d.	d.	PROPN
ftr-424	761	3	at	at	ADP
ftr-424	761	4	1101	1101	NUM
ftr-424	761	5	-	-	PUNCT
ftr-424	761	6	02	02	NUM
ftr-424	761	7	.	.	PUNCT
ftr-424	761	8	146	146	NUM
ftr-424	761	9	.	.	PUNCT
ftr-424	761	10	see	see	VERB
ftr-424	761	11	,	,	PUNCT
ftr-424	761	12	e.g.	e.g.	ADV
ftr-424	761	13	,	,	PUNCT
ftr-424	761	14	i	i	PRON
ftr-424	761	15	d.	d.	PROPN
ftr-424	761	16	at	at	ADP
ftr-424	761	17	1108	1108	NUM
ftr-424	761	18	.	.	PUNCT
ftr-424	762	1	2004	2004	NUM
ftr-424	762	2	]	]	PUNCT
ftr-424	762	3	florida	florida	PROPN
ftr-424	762	4	tax	tax	PROPN
ftr-424	762	5	review	review	NOUN
ftr-424	762	6	advocate	advocate	NOUN
ftr-424	762	7	considers	consider	VERB
ftr-424	762	8	the	the	DET
ftr-424	762	9	amt	amt	PROPN
ftr-424	762	10	one	one	NUM
ftr-424	762	11	of	of	ADP
ftr-424	762	12	the	the	DET
ftr-424	762	13	most	most	ADV
ftr-424	762	14	serious	serious	ADJ
ftr-424	762	15	problems	problem	NOUN
ftr-424	762	16	taxpayers	taxpayer	NOUN
ftr-424	762	17	face	face	VERB
ftr-424	762	18	and	and	CCONJ
ftr-424	762	19	labels	label	VERB
ftr-424	762	20	amt	amt	PROPN
ftr-424	762	21	repeal	repeal	VERB
ftr-424	762	22	a	a	DET
ftr-424	762	23	"	"	PUNCT
ftr-424	762	24	key	key	ADJ
ftr-424	762	25	legislative	legislative	ADJ
ftr-424	762	26	recommendation	recommendation	NOUN
ftr-424	762	27	.	.	PUNCT
ftr-424	763	1	"'47	"'47	PROPN
ftr-424	763	2	critics	critic	NOUN
ftr-424	763	3	attack	attack	VERB
ftr-424	763	4	the	the	DET
ftr-424	763	5	amt	amt	PROPN
ftr-424	763	6	on	on	ADP
ftr-424	763	7	five	five	NUM
ftr-424	763	8	main	main	ADJ
ftr-424	763	9	grounds	ground	NOUN
ftr-424	763	10	:	:	PUNCT
ftr-424	763	11	(	(	PUNCT
ftr-424	763	12	i	i	NOUN
ftr-424	763	13	)	)	PUNCT
ftr-424	763	14	its	its	PRON
ftr-424	763	15	failure	failure	NOUN
ftr-424	763	16	to	to	PART
ftr-424	763	17	adequately	adequately	ADV
ftr-424	763	18	target	target	VERB
ftr-424	763	19	the	the	DET
ftr-424	763	20	superrich	superrich	NOUN
ftr-424	763	21	and	and	CCONJ
ftr-424	763	22	instead	instead	ADV
ftr-424	763	23	to	to	PART
ftr-424	763	24	take	take	VERB
ftr-424	763	25	back	back	ADV
ftr-424	763	26	the	the	DET
ftr-424	763	27	tax	tax	NOUN
ftr-424	763	28	cuts	cut	NOUN
ftr-424	763	29	from	from	ADP
ftr-424	763	30	middleand	middleand	NOUN
ftr-424	763	31	upper	upper	ADJ
ftr-424	763	32	-	-	PUNCT
ftr-424	763	33	income	income	NOUN
ftr-424	763	34	taxpayers	taxpayer	NOUN
ftr-424	763	35	(	(	PUNCT
ftr-424	763	36	the	the	DET
ftr-424	763	37	downward	downward	ADJ
ftr-424	763	38	creep	creep	PROPN
ftr-424	763	39	argument	argument	NOUN
ftr-424	763	40	)	)	PUNCT
ftr-424	763	41	;	;	PUNCT
ftr-424	763	42	(	(	PUNCT
ftr-424	763	43	ii	ii	X
ftr-424	763	44	)	)	PUNCT
ftr-424	763	45	its	its	PRON
ftr-424	763	46	lack	lack	NOUN
ftr-424	763	47	of	of	ADP
ftr-424	763	48	transparency	transparency	NOUN
ftr-424	763	49	for	for	ADP
ftr-424	763	50	ordinary	ordinary	ADJ
ftr-424	763	51	taxpayers	taxpayer	NOUN
ftr-424	763	52	who	who	PRON
ftr-424	763	53	are	be	AUX
ftr-424	763	54	often	often	ADV
ftr-424	763	55	inadequately	inadequately	ADV
ftr-424	763	56	informed	inform	VERB
ftr-424	763	57	(	(	PUNCT
ftr-424	763	58	if	if	SCONJ
ftr-424	763	59	not	not	PART
ftr-424	763	60	totally	totally	ADV
ftr-424	763	61	unaware	unaware	ADJ
ftr-424	763	62	)	)	PUNCT
ftr-424	763	63	of	of	ADP
ftr-424	763	64	the	the	DET
ftr-424	763	65	potential	potential	ADJ
ftr-424	763	66	applicability	applicability	NOUN
ftr-424	763	67	of	of	ADP
ftr-424	763	68	the	the	DET
ftr-424	763	69	amt	amt	PROPN
ftr-424	763	70	to	to	ADP
ftr-424	763	71	their	their	PRON
ftr-424	763	72	situation	situation	NOUN
ftr-424	763	73	(	(	PUNCT
ftr-424	763	74	the	the	DET
ftr-424	763	75	transparency	transparency	NOUN
ftr-424	763	76	argument	argument	NOUN
ftr-424	763	77	)	)	PUNCT
ftr-424	763	78	;	;	PUNCT
ftr-424	763	79	(	(	PUNCT
ftr-424	763	80	iii	iii	X
ftr-424	763	81	)	)	PUNCT
ftr-424	763	82	its	its	PRON
ftr-424	763	83	lack	lack	NOUN
ftr-424	763	84	of	of	ADP
ftr-424	763	85	consistency	consistency	NOUN
ftr-424	763	86	with	with	ADP
ftr-424	763	87	regular	regular	ADJ
ftr-424	763	88	income	income	NOUN
ftr-424	763	89	tax	tax	NOUN
ftr-424	763	90	policy	policy	NOUN
ftr-424	763	91	(	(	PUNCT
ftr-424	763	92	the	the	DET
ftr-424	763	93	consistency	consistency	NOUN
ftr-424	763	94	argument	argument	NOUN
ftr-424	763	95	)	)	PUNCT
ftr-424	763	96	;	;	PUNCT
ftr-424	763	97	(	(	PUNCT
ftr-424	763	98	iv	iv	X
ftr-424	763	99	)	)	PUNCT
ftr-424	763	100	its	its	PRON
ftr-424	763	101	addition	addition	NOUN
ftr-424	763	102	of	of	ADP
ftr-424	763	103	a	a	DET
ftr-424	763	104	layer	layer	NOUN
ftr-424	763	105	of	of	ADP
ftr-424	763	106	complexity	complexity	NOUN
ftr-424	763	107	,	,	PUNCT
ftr-424	763	108	both	both	CCONJ
ftr-424	763	109	in	in	ADP
ftr-424	763	110	terms	term	NOUN
ftr-424	763	111	of	of	ADP
ftr-424	763	112	the	the	DET
ftr-424	763	113	initial	initial	ADJ
ftr-424	763	114	determination	determination	NOUN
ftr-424	763	115	of	of	ADP
ftr-424	763	116	whether	whether	SCONJ
ftr-424	763	117	the	the	DET
ftr-424	763	118	amt	amt	PROPN
ftr-424	763	119	may	may	AUX
ftr-424	763	120	be	be	AUX
ftr-424	763	121	applicable	applicable	ADJ
ftr-424	763	122	and	and	CCONJ
ftr-424	763	123	the	the	DET
ftr-424	763	124	particular	particular	ADJ
ftr-424	763	125	mechanisms	mechanism	NOUN
ftr-424	763	126	of	of	ADP
ftr-424	763	127	amt	amt	PROPN
ftr-424	763	128	applicability	applicability	NOUN
ftr-424	763	129	(	(	PUNCT
ftr-424	763	130	the	the	DET
ftr-424	763	131	complexity	complexity	NOUN
ftr-424	763	132	argument	argument	NOUN
ftr-424	763	133	)	)	PUNCT
ftr-424	763	134	,	,	PUNCT
ftr-424	763	135	and	and	CCONJ
ftr-424	763	136	(	(	PUNCT
ftr-424	763	137	v	v	NOUN
ftr-424	763	138	)	)	PUNCT
ftr-424	763	139	its	its	PRON
ftr-424	763	140	apprehension	apprehension	NOUN
ftr-424	763	141	of	of	ADP
ftr-424	763	142	taxpayers	taxpayer	NOUN
ftr-424	763	143	with	with	ADP
ftr-424	763	144	various	various	ADJ
ftr-424	763	145	kinds	kind	NOUN
ftr-424	763	146	of	of	ADP
ftr-424	763	147	lump	lump	NOUN
ftr-424	763	148	sum	sum	NOUN
ftr-424	763	149	payments	payment	NOUN
ftr-424	763	150	,	,	PUNCT
ftr-424	763	151	such	such	ADJ
ftr-424	763	152	as	as	ADP
ftr-424	763	153	stock	stock	NOUN
ftr-424	763	154	options	option	NOUN
ftr-424	763	155	and	and	CCONJ
ftr-424	763	156	contingent	contingent	ADJ
ftr-424	763	157	attorney	attorney	NOUN
ftr-424	763	158	fee	fee	NOUN
ftr-424	763	159	awards	award	NOUN
ftr-424	763	160	(	(	PUNCT
ftr-424	763	161	the	the	DET
ftr-424	763	162	"	"	PUNCT
ftr-424	763	163	accidental	accidental	ADJ
ftr-424	763	164	taxpayer	taxpayer	NOUN
ftr-424	763	165	"	"	PUNCT
ftr-424	763	166	argument4	argument4	PROPN
ftr-424	763	167	)	)	PUNCT
ftr-424	763	168	.	.	PUNCT
ftr-424	764	1	the	the	DET
ftr-424	764	2	following	follow	VERB
ftr-424	764	3	sections	section	NOUN
ftr-424	764	4	briefly	briefly	ADV
ftr-424	764	5	discuss	discuss	VERB
ftr-424	764	6	each	each	PRON
ftr-424	764	7	of	of	ADP
ftr-424	764	8	these	these	DET
ftr-424	764	9	arguments	argument	NOUN
ftr-424	764	10	in	in	ADP
ftr-424	764	11	turn	turn	NOUN
ftr-424	764	12	.	.	PUNCT
ftr-424	765	1	it	it	PRON
ftr-424	765	2	should	should	AUX
ftr-424	765	3	be	be	AUX
ftr-424	765	4	noted	note	VERB
ftr-424	765	5	at	at	ADP
ftr-424	765	6	the	the	DET
ftr-424	765	7	outset	outset	NOUN
ftr-424	765	8	that	that	SCONJ
ftr-424	765	9	these	these	DET
ftr-424	765	10	arguments	argument	NOUN
ftr-424	765	11	often	often	ADV
ftr-424	765	12	overlap	overlap	VERB
ftr-424	765	13	.	.	PUNCT
ftr-424	766	1	the	the	DET
ftr-424	766	2	complexity	complexity	NOUN
ftr-424	766	3	of	of	ADP
ftr-424	766	4	the	the	DET
ftr-424	766	5	amt	amt	PROPN
ftr-424	766	6	provisions	provision	NOUN
ftr-424	766	7	increases	increase	VERB
ftr-424	766	8	their	their	PRON
ftr-424	766	9	lack	lack	NOUN
ftr-424	766	10	of	of	ADP
ftr-424	766	11	transparency	transparency	NOUN
ftr-424	766	12	,	,	PUNCT
ftr-424	766	13	while	while	SCONJ
ftr-424	766	14	any	any	DET
ftr-424	766	15	inconsistency	inconsistency	NOUN
ftr-424	766	16	with	with	ADP
ftr-424	766	17	the	the	DET
ftr-424	766	18	regular	regular	ADJ
ftr-424	766	19	income	income	NOUN
ftr-424	766	20	tax	tax	NOUN
ftr-424	766	21	may	may	AUX
ftr-424	766	22	play	play	VERB
ftr-424	766	23	a	a	DET
ftr-424	766	24	role	role	NOUN
ftr-424	766	25	in	in	ADP
ftr-424	766	26	the	the	DET
ftr-424	766	27	downward	downward	ADJ
ftr-424	766	28	creep	creep	NOUN
ftr-424	766	29	of	of	ADP
ftr-424	766	30	the	the	DET
ftr-424	766	31	amt	amt	PROPN
ftr-424	766	32	.	.	PUNCT
ftr-424	767	1	the	the	DET
ftr-424	767	2	primary	primary	ADJ
ftr-424	767	3	concern	concern	NOUN
ftr-424	767	4	raised	raise	VERB
ftr-424	767	5	by	by	ADP
ftr-424	767	6	the	the	DET
ftr-424	767	7	"	"	PUNCT
ftr-424	767	8	accidental	accidental	ADJ
ftr-424	767	9	taxpayer	taxpayer	NOUN
ftr-424	767	10	"	"	PUNCT
ftr-424	767	11	situations	situation	NOUN
ftr-424	767	12	is	be	AUX
ftr-424	767	13	one	one	NUM
ftr-424	767	14	of	of	ADP
ftr-424	767	15	fairness	fairness	NOUN
ftr-424	767	16	:	:	PUNCT
ftr-424	767	17	revenue	revenue	NOUN
ftr-424	767	18	leveling	leveling	NOUN
ftr-424	767	19	devices	device	NOUN
ftr-424	767	20	that	that	PRON
ftr-424	767	21	are	be	AUX
ftr-424	767	22	permitted	permit	VERB
ftr-424	767	23	under	under	ADP
ftr-424	767	24	the	the	DET
ftr-424	767	25	regular	regular	ADJ
ftr-424	767	26	tax	tax	NOUN
ftr-424	767	27	,	,	PUNCT
ftr-424	767	28	such	such	ADJ
ftr-424	767	29	as	as	ADP
ftr-424	767	30	deferral	deferral	ADJ
ftr-424	767	31	of	of	ADP
ftr-424	767	32	income	income	NOUN
ftr-424	767	33	on	on	ADP
ftr-424	767	34	exercise	exercise	NOUN
ftr-424	767	35	of	of	ADP
ftr-424	767	36	incentive	incentive	NOUN
ftr-424	767	37	stock	stock	NOUN
ftr-424	767	38	options	option	NOUN
ftr-424	767	39	,	,	PUNCT
ftr-424	767	40	may	may	AUX
ftr-424	767	41	not	not	PART
ftr-424	767	42	be	be	AUX
ftr-424	767	43	permitted	permit	VERB
ftr-424	767	44	under	under	ADP
ftr-424	767	45	the	the	DET
ftr-424	767	46	amt	amt	PROPN
ftr-424	767	47	,	,	PUNCT
ftr-424	767	48	creating	create	VERB
ftr-424	767	49	a	a	DET
ftr-424	767	50	"	"	PUNCT
ftr-424	767	51	gotcha	gotcha	NOUN
ftr-424	767	52	"	"	PUNCT
ftr-424	767	53	effect	effect	NOUN
ftr-424	767	54	.	.	PUNCT
ftr-424	768	1	the	the	DET
ftr-424	768	2	other	other	ADJ
ftr-424	768	3	arguments	argument	NOUN
ftr-424	768	4	lack	lack	NOUN
ftr-424	768	5	of	of	ADP
ftr-424	768	6	transparency	transparency	NOUN
ftr-424	768	7	,	,	PUNCT
ftr-424	768	8	complexity	complexity	NOUN
ftr-424	768	9	,	,	PUNCT
ftr-424	768	10	lack	lack	NOUN
ftr-424	768	11	of	of	ADP
ftr-424	768	12	consistency	consistency	NOUN
ftr-424	768	13	evoke	evoke	VERB
ftr-424	768	14	broader	broad	ADJ
ftr-424	768	15	fairness	fairness	NOUN
ftr-424	768	16	concerns	concern	NOUN
ftr-424	768	17	as	as	ADV
ftr-424	768	18	well	well	ADV
ftr-424	768	19	in	in	ADP
ftr-424	768	20	a	a	DET
ftr-424	768	21	voluntary	voluntary	ADJ
ftr-424	768	22	tax	tax	NOUN
ftr-424	768	23	system	system	NOUN
ftr-424	768	24	that	that	PRON
ftr-424	768	25	relies	rely	VERB
ftr-424	768	26	(	(	PUNCT
ftr-424	768	27	in	in	ADP
ftr-424	768	28	part	part	NOUN
ftr-424	768	29	)	)	PUNCT
ftr-424	768	30	on	on	ADP
ftr-424	768	31	self	self	NOUN
ftr-424	768	32	-	-	PUNCT
ftr-424	768	33	reported	report	VERB
ftr-424	768	34	compliance	compliance	NOUN
ftr-424	768	35	.	.	PUNCT
ftr-424	769	1	a.	a.	PROPN
ftr-424	769	2	downward	downward	ADJ
ftr-424	769	3	creep	creep	PROPN
ftr-424	769	4	there	there	PRON
ftr-424	769	5	are	be	VERB
ftr-424	769	6	two	two	NUM
ftr-424	769	7	main	main	ADJ
ftr-424	769	8	types	type	NOUN
ftr-424	769	9	of	of	ADP
ftr-424	769	10	arguments	argument	NOUN
ftr-424	769	11	made	make	VERB
ftr-424	769	12	about	about	ADP
ftr-424	769	13	the	the	DET
ftr-424	769	14	downward	downward	ADJ
ftr-424	769	15	creep	creep	NOUN
ftr-424	769	16	of	of	ADP
ftr-424	769	17	amt	amt	PROPN
ftr-424	769	18	liability	liability	NOUN
ftr-424	769	19	to	to	ADP
ftr-424	769	20	lower	low	ADJ
ftr-424	769	21	-	-	PUNCT
ftr-424	769	22	bracket	bracket	NOUN
ftr-424	769	23	taxpayers	taxpayer	NOUN
ftr-424	769	24	.	.	PUNCT
ftr-424	770	1	critics	critic	NOUN
ftr-424	770	2	attack	attack	VERB
ftr-424	770	3	the	the	DET
ftr-424	770	4	amt	amt	PROPN
ftr-424	770	5	because	because	SCONJ
ftr-424	770	6	the	the	DET
ftr-424	770	7	downward	downward	ADJ
ftr-424	770	8	creep	creep	NOUN
ftr-424	770	9	appears	appear	VERB
ftr-424	770	10	inconsistent	inconsistent	ADJ
ftr-424	770	11	with	with	ADP
ftr-424	770	12	the	the	DET
ftr-424	770	13	original	original	ADJ
ftr-424	770	14	purpose	purpose	NOUN
ftr-424	770	15	of	of	ADP
ftr-424	770	16	the	the	DET
ftr-424	770	17	minimum	minimum	ADJ
ftr-424	770	18	tax	tax	NOUN
ftr-424	770	19	.	.	PUNCT
ftr-424	771	1	furthermore	furthermore	ADV
ftr-424	771	2	,	,	PUNCT
ftr-424	771	3	those	those	PRON
ftr-424	771	4	calling	call	VERB
ftr-424	771	5	for	for	ADP
ftr-424	771	6	repeal	repeal	NOUN
ftr-424	771	7	of	of	ADP
ftr-424	771	8	the	the	DET
ftr-424	771	9	amt	amt	PROPN
ftr-424	771	10	attack	attack	NOUN
ftr-424	771	11	it	it	PRON
ftr-424	771	12	as	as	ADV
ftr-424	771	13	unfair	unfair	ADJ
ftr-424	771	14	because	because	SCONJ
ftr-424	771	15	of	of	ADP
ftr-424	771	16	its	its	PRON
ftr-424	771	17	effect	effect	NOUN
ftr-424	771	18	in	in	ADP
ftr-424	771	19	rolling	roll	VERB
ftr-424	771	20	back	back	ADP
ftr-424	771	21	the	the	DET
ftr-424	771	22	2001	2001	NUM
ftr-424	771	23	-	-	SYM
ftr-424	771	24	2003	2003	NUM
ftr-424	771	25	tax	tax	NOUN
ftr-424	771	26	cuts	cut	NOUN
ftr-424	771	27	for	for	ADP
ftr-424	771	28	those	those	PRON
ftr-424	771	29	with	with	ADP
ftr-424	771	30	incomes	income	NOUN
ftr-424	771	31	between	between	ADP
ftr-424	771	32	$	$	SYM
ftr-424	771	33	100,000	100,000	NUM
ftr-424	771	34	and	and	CCONJ
ftr-424	771	35	$	$	SYM
ftr-424	771	36	500,000	500,000	NUM
ftr-424	771	37	.	.	PUNCT
ftr-424	772	1	this	this	DET
ftr-424	772	2	section	section	NOUN
ftr-424	772	3	explores	explore	VERB
ftr-424	772	4	those	those	DET
ftr-424	772	5	arguments	argument	NOUN
ftr-424	772	6	.	.	PUNCT
ftr-424	773	1	commentators	commentator	NOUN
ftr-424	773	2	complain	complain	VERB
ftr-424	773	3	that	that	SCONJ
ftr-424	773	4	the	the	DET
ftr-424	773	5	amt	amt	PROPN
ftr-424	773	6	fails	fail	VERB
ftr-424	773	7	to	to	PART
ftr-424	773	8	achieve	achieve	VERB
ftr-424	773	9	its	its	PRON
ftr-424	773	10	original	original	ADJ
ftr-424	773	11	purpose	purpose	NOUN
ftr-424	773	12	of	of	ADP
ftr-424	773	13	ensuring	ensure	VERB
ftr-424	773	14	that	that	SCONJ
ftr-424	773	15	the	the	DET
ftr-424	773	16	wealthiest	wealthy	ADJ
ftr-424	773	17	taxpayers	taxpayer	NOUN
ftr-424	773	18	pay	pay	VERB
ftr-424	773	19	some	some	DET
ftr-424	773	20	federal	federal	ADJ
ftr-424	773	21	income	income	NOUN
ftr-424	773	22	tax	tax	NOUN
ftr-424	773	23	.	.	PUNCT
ftr-424	773	24	'	'	PUNCT
ftr-424	774	1	as	as	SCONJ
ftr-424	774	2	we	we	PRON
ftr-424	774	3	have	have	AUX
ftr-424	774	4	seen	see	VERB
ftr-424	774	5	,	,	PUNCT
ftr-424	774	6	when	when	SCONJ
ftr-424	774	7	the	the	DET
ftr-424	774	8	original	original	ADJ
ftr-424	774	9	minimum	minimum	ADJ
ftr-424	774	10	tax	tax	NOUN
ftr-424	774	11	legislation	legislation	NOUN
ftr-424	774	12	was	be	AUX
ftr-424	774	13	147	147	NUM
ftr-424	774	14	.	.	PUNCT
ftr-424	775	1	see	see	VERB
ftr-424	775	2	2004	2004	NUM
ftr-424	775	3	nta	nta	PROPN
ftr-424	775	4	report	report	PROPN
ftr-424	775	5	,	,	PUNCT
ftr-424	775	6	supra	supra	PROPN
ftr-424	775	7	note	note	PROPN
ftr-424	775	8	134	134	NUM
ftr-424	775	9	,	,	PUNCT
ftr-424	775	10	at	at	ADP
ftr-424	775	11	2	2	NUM
ftr-424	775	12	-	-	SYM
ftr-424	775	13	3	3	NUM
ftr-424	775	14	.	.	NOUN
ftr-424	775	15	148	148	NUM
ftr-424	775	16	.	.	PUNCT
ftr-424	776	1	the	the	DET
ftr-424	776	2	genesis	genesis	NOUN
ftr-424	776	3	of	of	ADP
ftr-424	776	4	this	this	DET
ftr-424	776	5	term	term	NOUN
ftr-424	776	6	lies	lie	VERB
ftr-424	776	7	with	with	ADP
ftr-424	776	8	the	the	DET
ftr-424	776	9	aba	aba	PROPN
ftr-424	776	10	individual	individual	PROPN
ftr-424	776	11	amt	amt	PROPN
ftr-424	776	12	task	task	PROPN
ftr-424	776	13	force	force	NOUN
ftr-424	776	14	.	.	PUNCT
ftr-424	777	1	149	149	NUM
ftr-424	777	2	.	.	PUNCT
ftr-424	778	1	see	see	VERB
ftr-424	778	2	,	,	PUNCT
ftr-424	778	3	e.g.	e.g.	ADV
ftr-424	778	4	,	,	PUNCT
ftr-424	778	5	2003	2003	NUM
ftr-424	778	6	nta	nta	PROPN
ftr-424	778	7	report	report	NOUN
ftr-424	778	8	,	,	PUNCT
ftr-424	778	9	supra	supra	PROPN
ftr-424	778	10	note	note	PROPN
ftr-424	778	11	124	124	NUM
ftr-424	778	12	,	,	PUNCT
ftr-424	778	13	at	at	ADP
ftr-424	778	14	iv	iv	NUM
ftr-424	778	15	(	(	PUNCT
ftr-424	778	16	indicating	indicate	VERB
ftr-424	778	17	that	that	SCONJ
ftr-424	778	18	"	"	PUNCT
ftr-424	778	19	the	the	DET
ftr-424	778	20	amt	amt	PROPN
ftr-424	778	21	appears	appear	VERB
ftr-424	778	22	to	to	PART
ftr-424	778	23	function	function	VERB
ftr-424	778	24	...	...	PUNCT
ftr-424	779	1	randomly	randomly	ADV
ftr-424	779	2	,	,	PUNCT
ftr-424	779	3	no	no	ADV
ftr-424	779	4	longer	long	ADV
ftr-424	779	5	with	with	ADP
ftr-424	779	6	any	any	DET
ftr-424	779	7	logical	logical	ADJ
ftr-424	779	8	basis	basis	NOUN
ftr-424	779	9	in	in	ADP
ftr-424	779	10	sound	sound	ADJ
ftr-424	779	11	tax	tax	NOUN
ftr-424	779	12	administration	administration	NOUN
ftr-424	779	13	or	or	CCONJ
ftr-424	779	14	any	any	DET
ftr-424	779	15	connection	connection	NOUN
ftr-424	779	16	with	with	ADP
ftr-424	779	17	its	its	PRON
ftr-424	779	18	original	original	ADJ
ftr-424	779	19	purpose	purpose	NOUN
ftr-424	779	20	of	of	ADP
ftr-424	779	21	taxing	tax	VERB
ftr-424	779	22	the	the	DET
ftr-424	779	23	very	very	ADV
ftr-424	779	24	wealthy	wealthy	ADJ
ftr-424	779	25	who	who	PRON
ftr-424	779	26	escape	escape	VERB
ftr-424	779	27	taxation	taxation	NOUN
ftr-424	779	28	"	"	PUNCT
ftr-424	779	29	)	)	PUNCT
ftr-424	779	30	;	;	PUNCT
ftr-424	779	31	2004	2004	NUM
ftr-424	779	32	nta	nta	PROPN
ftr-424	779	33	report	report	PROPN
ftr-424	779	34	,	,	PUNCT
ftr-424	779	35	supra	supra	PROPN
ftr-424	779	36	note	note	PROPN
ftr-424	779	37	134	134	NUM
ftr-424	779	38	,	,	PUNCT
ftr-424	779	39	at	at	ADP
ftr-424	779	40	383	383	NUM
ftr-424	779	41	(	(	PUNCT
ftr-424	779	42	stating	state	VERB
ftr-424	779	43	that	that	SCONJ
ftr-424	779	44	"	"	PUNCT
ftr-424	779	45	[	[	X
ftr-424	779	46	w]hile	w]hile	X
ftr-424	779	47	[	[	X
ftr-424	779	48	vol	vol	NOUN
ftr-424	779	49	.	.	PUNCT
ftr-424	779	50	6:9	6:9	NUM
ftr-424	780	1	congress	congress	PROPN
ftr-424	780	2	fiddles	fiddle	VERB
ftr-424	780	3	while	while	SCONJ
ftr-424	780	4	middle	middle	PROPN
ftr-424	780	5	america	america	PROPN
ftr-424	780	6	burns	burn	NOUN
ftr-424	780	7	enacted	enact	VERB
ftr-424	780	8	,	,	PUNCT
ftr-424	780	9	congress	congress	PROPN
ftr-424	780	10	focused	focus	VERB
ftr-424	780	11	on	on	ADP
ftr-424	780	12	the	the	DET
ftr-424	780	13	ability	ability	NOUN
ftr-424	780	14	of	of	ADP
ftr-424	780	15	154	154	NUM
ftr-424	780	16	individuals	individual	NOUN
ftr-424	780	17	with	with	ADP
ftr-424	780	18	adjusted	adjust	VERB
ftr-424	780	19	gross	gross	ADJ
ftr-424	780	20	incomes	income	NOUN
ftr-424	780	21	exceeding	exceed	VERB
ftr-424	780	22	$	$	SYM
ftr-424	780	23	200,000	200,000	NUM
ftr-424	780	24	to	to	PART
ftr-424	780	25	pay	pay	VERB
ftr-424	780	26	no	no	DET
ftr-424	780	27	1967	1967	NUM
ftr-424	780	28	income	income	NOUN
ftr-424	780	29	tax	tax	NOUN
ftr-424	780	30	at	at	ADP
ftr-424	780	31	all.5	all.5	ADP
ftr-424	780	32	0	0	NUM
ftr-424	781	1	the	the	DET
ftr-424	781	2	amt	amt	PROPN
ftr-424	781	3	was	be	AUX
ftr-424	781	4	designed	design	VERB
ftr-424	781	5	to	to	PART
ftr-424	781	6	limit	limit	VERB
ftr-424	781	7	very	very	ADV
ftr-424	781	8	high	high	ADJ
ftr-424	781	9	income	income	NOUN
ftr-424	781	10	taxpayers	taxpayer	NOUN
ftr-424	781	11	'	'	PART
ftr-424	781	12	use	use	NOUN
ftr-424	781	13	of	of	ADP
ftr-424	781	14	a	a	DET
ftr-424	781	15	few	few	ADJ
ftr-424	781	16	preferences	preference	NOUN
ftr-424	781	17	that	that	PRON
ftr-424	781	18	could	could	AUX
ftr-424	781	19	literally	literally	ADV
ftr-424	781	20	wipe	wipe	VERB
ftr-424	781	21	out	out	ADP
ftr-424	781	22	their	their	PRON
ftr-424	781	23	tax	tax	NOUN
ftr-424	781	24	liability	liability	NOUN
ftr-424	781	25	in	in	ADP
ftr-424	781	26	spite	spite	NOUN
ftr-424	781	27	of	of	ADP
ftr-424	781	28	their	their	PRON
ftr-424	781	29	considerable	considerable	ADJ
ftr-424	781	30	economic	economic	ADJ
ftr-424	781	31	income	income	NOUN
ftr-424	781	32	,	,	PUNCT
ftr-424	781	33	resulting	result	VERB
ftr-424	781	34	in	in	ADP
ftr-424	781	35	an	an	DET
ftr-424	781	36	unfair	unfair	ADJ
ftr-424	781	37	sharing	sharing	NOUN
ftr-424	781	38	of	of	ADP
ftr-424	781	39	the	the	DET
ftr-424	781	40	tax	tax	NOUN
ftr-424	781	41	burden	burden	NOUN
ftr-424	781	42	.	.	PUNCT
ftr-424	781	43	'	'	PUNCT
ftr-424	782	1	congress	congress	PROPN
ftr-424	782	2	made	make	VERB
ftr-424	782	3	further	further	ADJ
ftr-424	782	4	changes	change	NOUN
ftr-424	782	5	in	in	ADP
ftr-424	782	6	1976	1976	NUM
ftr-424	782	7	,	,	PUNCT
ftr-424	782	8	again	again	ADV
ftr-424	782	9	reacting	react	VERB
ftr-424	782	10	to	to	ADP
ftr-424	782	11	a	a	DET
ftr-424	782	12	study	study	NOUN
ftr-424	782	13	that	that	PRON
ftr-424	782	14	indicated	indicate	VERB
ftr-424	782	15	244	244	NUM
ftr-424	782	16	high	high	ADJ
ftr-424	782	17	-	-	PUNCT
ftr-424	782	18	income	income	NOUN
ftr-424	782	19	taxpayers	taxpayer	NOUN
ftr-424	782	20	paid	pay	VERB
ftr-424	782	21	no	no	DET
ftr-424	782	22	tax	tax	NOUN
ftr-424	782	23	in	in	ADP
ftr-424	782	24	1974	1974	NUM
ftr-424	782	25	,	,	PUNCT
ftr-424	782	26	even	even	ADV
ftr-424	782	27	with	with	ADP
ftr-424	782	28	the	the	DET
ftr-424	782	29	amt	amt	PROPN
ftr-424	782	30	system	system	NOUN
ftr-424	782	31	in	in	ADP
ftr-424	782	32	place	place	NOUN
ftr-424	782	33	.	.	PUNCT
ftr-424	783	1	'52	'52	NUM
ftr-424	783	2	in	in	ADP
ftr-424	783	3	spite	spite	NOUN
ftr-424	783	4	of	of	ADP
ftr-424	783	5	the	the	DET
ftr-424	783	6	refinements	refinement	NOUN
ftr-424	783	7	,	,	PUNCT
ftr-424	783	8	critics	critic	NOUN
ftr-424	783	9	argue	argue	VERB
ftr-424	783	10	that	that	SCONJ
ftr-424	783	11	the	the	DET
ftr-424	783	12	amt	amt	PROPN
ftr-424	783	13	has	have	AUX
ftr-424	783	14	not	not	PART
ftr-424	783	15	added	add	VERB
ftr-424	783	16	huge	huge	ADJ
ftr-424	783	17	numbers	number	NOUN
ftr-424	783	18	of	of	ADP
ftr-424	783	19	non	non	ADJ
ftr-424	783	20	-	-	ADJ
ftr-424	783	21	taxpaying	taxpaying	ADJ
ftr-424	783	22	filers	filer	NOUN
ftr-424	783	23	to	to	ADP
ftr-424	783	24	the	the	DET
ftr-424	783	25	tax	tax	NOUN
ftr-424	783	26	rolls	roll	NOUN
ftr-424	783	27	.	.	PUNCT
ftr-424	784	1	one	one	NUM
ftr-424	784	2	calculation	calculation	NOUN
ftr-424	784	3	indicates	indicate	VERB
ftr-424	784	4	that	that	SCONJ
ftr-424	784	5	the	the	DET
ftr-424	784	6	amt	amt	PROPN
ftr-424	784	7	system	system	NOUN
ftr-424	784	8	adds	add	VERB
ftr-424	784	9	about	about	ADP
ftr-424	784	10	14,000	14,000	NUM
ftr-424	784	11	taxpayers	taxpayer	NOUN
ftr-424	784	12	annually	annually	ADV
ftr-424	784	13	to	to	ADP
ftr-424	784	14	the	the	DET
ftr-424	784	15	tax	tax	NOUN
ftr-424	784	16	rolls	roll	NOUN
ftr-424	784	17	,	,	PUNCT
ftr-424	784	18	or	or	CCONJ
ftr-424	784	19	one	one	NUM
ftr-424	784	20	high	high	ADJ
ftr-424	784	21	-	-	PUNCT
ftr-424	784	22	income	income	NOUN
ftr-424	784	23	taxpayer	taxpayer	NOUN
ftr-424	784	24	for	for	ADP
ftr-424	784	25	every	every	DET
ftr-424	784	26	1,000	1,000	NUM
ftr-424	784	27	highincome	highincome	NOUN
ftr-424	784	28	taxpayers	taxpayer	NOUN
ftr-424	784	29	already	already	ADV
ftr-424	784	30	paying	pay	VERB
ftr-424	784	31	some	some	DET
ftr-424	784	32	amount	amount	NOUN
ftr-424	784	33	of	of	ADP
ftr-424	784	34	income	income	NOUN
ftr-424	784	35	tax	tax	NOUN
ftr-424	784	36	under	under	ADP
ftr-424	784	37	the	the	DET
ftr-424	784	38	regular	regular	ADJ
ftr-424	784	39	tax	tax	NOUN
ftr-424	784	40	system	system	NOUN
ftr-424	784	41	.	.	PUNCT
ftr-424	785	1	'53	'53	NUM
ftr-424	785	2	the	the	DET
ftr-424	785	3	joint	joint	ADJ
ftr-424	785	4	economic	economic	ADJ
ftr-424	785	5	committee	committee	NOUN
ftr-424	785	6	study	study	NOUN
ftr-424	785	7	scoffs	scoff	VERB
ftr-424	785	8	at	at	ADP
ftr-424	785	9	these	these	DET
ftr-424	785	10	numbers	number	NOUN
ftr-424	785	11	and	and	CCONJ
ftr-424	785	12	suggests	suggest	VERB
ftr-424	785	13	that	that	SCONJ
ftr-424	785	14	the	the	DET
ftr-424	785	15	better	well	ADJ
ftr-424	785	16	way	way	NOUN
ftr-424	785	17	to	to	PART
ftr-424	785	18	deal	deal	VERB
ftr-424	785	19	with	with	ADP
ftr-424	785	20	high	high	ADJ
ftr-424	785	21	-	-	PUNCT
ftr-424	785	22	income	income	NOUN
ftr-424	785	23	tax	tax	NOUN
ftr-424	785	24	evaders	evader	NOUN
ftr-424	785	25	than	than	SCONJ
ftr-424	785	26	to	to	PART
ftr-424	785	27	catch	catch	VERB
ftr-424	785	28	so	so	ADV
ftr-424	785	29	few	few	ADJ
ftr-424	785	30	with	with	ADP
ftr-424	785	31	the	the	DET
ftr-424	785	32	amt	amt	PROPN
ftr-424	785	33	is	be	AUX
ftr-424	785	34	to	to	PART
ftr-424	785	35	repeal	repeal	VERB
ftr-424	785	36	the	the	DET
ftr-424	785	37	amt	amt	PROPN
ftr-424	785	38	and	and	CCONJ
ftr-424	785	39	reduce	reduce	VERB
ftr-424	785	40	taxes	taxis	NOUN
ftr-424	785	41	.	.	PUNCT
ftr-424	786	1	54	54	NUM
ftr-424	786	2	the	the	DET
ftr-424	786	3	amt	amt	PROPN
ftr-424	786	4	is	be	AUX
ftr-424	786	5	clearly	clearly	ADV
ftr-424	786	6	an	an	DET
ftr-424	786	7	imperfect	imperfect	ADJ
ftr-424	786	8	method	method	NOUN
ftr-424	786	9	for	for	ADP
ftr-424	786	10	ensuring	ensure	VERB
ftr-424	786	11	that	that	SCONJ
ftr-424	786	12	all	all	DET
ftr-424	786	13	highincome	highincome	ADJ
ftr-424	786	14	taxpayers	taxpayer	NOUN
ftr-424	786	15	pay	pay	VERB
ftr-424	786	16	some	some	DET
ftr-424	786	17	tax	tax	NOUN
ftr-424	786	18	.	.	PUNCT
ftr-424	787	1	it	it	PRON
ftr-424	787	2	is	be	AUX
ftr-424	787	3	not	not	PART
ftr-424	787	4	so	so	ADV
ftr-424	787	5	clear	clear	ADJ
ftr-424	787	6	,	,	PUNCT
ftr-424	787	7	however	however	ADV
ftr-424	787	8	,	,	PUNCT
ftr-424	787	9	that	that	SCONJ
ftr-424	787	10	the	the	DET
ftr-424	787	11	ability	ability	NOUN
ftr-424	787	12	of	of	ADP
ftr-424	787	13	the	the	DET
ftr-424	787	14	amt	amt	PROPN
ftr-424	787	15	to	to	PART
ftr-424	787	16	ensnare	ensnare	VERB
ftr-424	787	17	this	this	DET
ftr-424	787	18	number	number	NOUN
ftr-424	787	19	of	of	ADP
ftr-424	787	20	high	high	ADJ
ftr-424	787	21	-	-	PUNCT
ftr-424	787	22	income	income	NOUN
ftr-424	787	23	taxpayers	taxpayer	NOUN
ftr-424	787	24	should	should	AUX
ftr-424	787	25	be	be	AUX
ftr-424	787	26	scorned	scorn	VERB
ftr-424	787	27	.	.	PUNCT
ftr-424	788	1	for	for	ADP
ftr-424	788	2	the	the	DET
ftr-424	788	3	years	year	NOUN
ftr-424	788	4	for	for	ADP
ftr-424	788	5	which	which	PRON
ftr-424	788	6	the	the	DET
ftr-424	788	7	calculations	calculation	NOUN
ftr-424	788	8	were	be	AUX
ftr-424	788	9	made	make	VERB
ftr-424	788	10	,	,	PUNCT
ftr-424	788	11	the	the	DET
ftr-424	788	12	relative	relative	ADJ
ftr-424	788	13	rates	rate	NOUN
ftr-424	788	14	of	of	ADP
ftr-424	788	15	the	the	DET
ftr-424	788	16	regular	regular	ADJ
ftr-424	788	17	and	and	CCONJ
ftr-424	788	18	amt	amt	PROPN
ftr-424	788	19	systems	system	NOUN
ftr-424	788	20	were	be	AUX
ftr-424	788	21	such	such	ADJ
ftr-424	788	22	that	that	SCONJ
ftr-424	788	23	the	the	DET
ftr-424	788	24	regular	regular	ADJ
ftr-424	788	25	income	income	NOUN
ftr-424	788	26	tax	tax	NOUN
ftr-424	788	27	liability	liability	NOUN
ftr-424	788	28	likely	likely	ADV
ftr-424	788	29	exceeded	exceed	VERB
ftr-424	788	30	the	the	DET
ftr-424	788	31	amt	amt	PROPN
ftr-424	788	32	liability	liability	NOUN
ftr-424	788	33	(	(	PUNCT
ftr-424	788	34	which	which	PRON
ftr-424	788	35	was	be	AUX
ftr-424	788	36	based	base	VERB
ftr-424	788	37	on	on	ADP
ftr-424	788	38	a	a	DET
ftr-424	788	39	broader	broad	ADJ
ftr-424	788	40	base	base	NOUN
ftr-424	788	41	but	but	CCONJ
ftr-424	788	42	at	at	ADP
ftr-424	788	43	generally	generally	ADV
ftr-424	788	44	lower	low	ADJ
ftr-424	788	45	rates	rate	NOUN
ftr-424	788	46	)	)	PUNCT
ftr-424	788	47	,	,	PUNCT
ftr-424	788	48	except	except	SCONJ
ftr-424	788	49	for	for	ADP
ftr-424	788	50	those	those	DET
ftr-424	788	51	taxpayers	taxpayer	NOUN
ftr-424	788	52	with	with	ADP
ftr-424	788	53	preference	preference	NOUN
ftr-424	788	54	items	item	NOUN
ftr-424	788	55	or	or	CCONJ
ftr-424	788	56	other	other	ADJ
ftr-424	788	57	adjustments	adjustment	NOUN
ftr-424	788	58	that	that	PRON
ftr-424	788	59	were	be	AUX
ftr-424	788	60	significant	significant	ADJ
ftr-424	788	61	in	in	ADP
ftr-424	788	62	the	the	DET
ftr-424	788	63	aggregate	aggregate	NOUN
ftr-424	788	64	,	,	PUNCT
ftr-424	788	65	such	such	ADJ
ftr-424	788	66	as	as	ADP
ftr-424	788	67	stock	stock	NOUN
ftr-424	788	68	option	option	NOUN
ftr-424	788	69	exercises	exercise	NOUN
ftr-424	788	70	or	or	CCONJ
ftr-424	788	71	itemized	itemize	VERB
ftr-424	788	72	deductions	deduction	NOUN
ftr-424	788	73	that	that	PRON
ftr-424	788	74	were	be	AUX
ftr-424	788	75	phased	phase	VERB
ftr-424	788	76	out	out	ADP
ftr-424	788	77	under	under	ADP
ftr-424	788	78	the	the	DET
ftr-424	788	79	amt	amt	PROPN
ftr-424	788	80	.	.	PUNCT
ftr-424	789	1	even	even	ADV
ftr-424	789	2	the	the	DET
ftr-424	789	3	national	national	ADJ
ftr-424	789	4	taxpayer	taxpayer	PROPN
ftr-424	789	5	advocate	advocate	NOUN
ftr-424	789	6	acknowledges	acknowledge	VERB
ftr-424	789	7	that	that	SCONJ
ftr-424	789	8	"	"	PUNCT
ftr-424	789	9	repealing	repeal	VERB
ftr-424	789	10	the	the	DET
ftr-424	789	11	amt	amt	PROPN
ftr-424	789	12	will	will	AUX
ftr-424	789	13	result	result	VERB
ftr-424	789	14	in	in	ADP
ftr-424	789	15	some	some	DET
ftr-424	789	16	taxpayers	taxpayer	NOUN
ftr-424	789	17	owing	owe	VERB
ftr-424	789	18	nominal	nominal	ADJ
ftr-424	789	19	or	or	CCONJ
ftr-424	789	20	no	no	DET
ftr-424	789	21	tax	tax	NOUN
ftr-424	789	22	.	.	PUNCT
ftr-424	790	1	"'55	"'55	PROPN
ftr-424	790	2	if	if	SCONJ
ftr-424	790	3	the	the	DET
ftr-424	790	4	amt	amt	PROPN
ftr-424	790	5	only	only	ADV
ftr-424	790	6	adds	add	VERB
ftr-424	790	7	i	i	PRON
ftr-424	790	8	for	for	ADP
ftr-424	790	9	every	every	DET
ftr-424	790	10	1000	1000	NUM
ftr-424	790	11	high	high	ADJ
ftr-424	790	12	-	-	PUNCT
ftr-424	790	13	income	income	NOUN
ftr-424	790	14	payers	payer	NOUN
ftr-424	790	15	,	,	PUNCT
ftr-424	790	16	that	that	DET
ftr-424	790	17	number	number	NOUN
ftr-424	790	18	is	be	AUX
ftr-424	790	19	itself	itself	PRON
ftr-424	790	20	not	not	PART
ftr-424	790	21	insignificant	insignificant	ADJ
ftr-424	790	22	.	.	PUNCT
ftr-424	791	1	this	this	PRON
ftr-424	791	2	is	be	AUX
ftr-424	791	3	especially	especially	ADV
ftr-424	791	4	true	true	ADJ
ftr-424	791	5	when	when	SCONJ
ftr-424	791	6	one	one	PRON
ftr-424	791	7	considers	consider	VERB
ftr-424	791	8	that	that	SCONJ
ftr-424	791	9	,	,	PUNCT
ftr-424	791	10	without	without	ADP
ftr-424	791	11	an	an	DET
ftr-424	791	12	the	the	DET
ftr-424	791	13	amt	amt	PROPN
ftr-424	791	14	was	be	AUX
ftr-424	791	15	originally	originally	ADV
ftr-424	791	16	designed	design	VERB
ftr-424	791	17	to	to	PART
ftr-424	791	18	prevent	prevent	VERB
ftr-424	791	19	wealthy	wealthy	ADJ
ftr-424	791	20	taxpayers	taxpayer	NOUN
ftr-424	791	21	from	from	ADP
ftr-424	791	22	escaping	escape	VERB
ftr-424	791	23	tax	tax	NOUN
ftr-424	791	24	liability	liability	NOUN
ftr-424	791	25	through	through	ADP
ftr-424	791	26	the	the	DET
ftr-424	791	27	use	use	NOUN
ftr-424	791	28	of	of	ADP
ftr-424	791	29	tax	tax	NOUN
ftr-424	791	30	avoidance	avoidance	NOUN
ftr-424	791	31	transactions	transaction	NOUN
ftr-424	791	32	,	,	PUNCT
ftr-424	791	33	it	it	PRON
ftr-424	791	34	now	now	ADV
ftr-424	791	35	affects	affect	VERB
ftr-424	791	36	large	large	ADJ
ftr-424	791	37	groups	group	NOUN
ftr-424	791	38	of	of	ADP
ftr-424	791	39	middle	middle	ADJ
ftr-424	791	40	-	-	PUNCT
ftr-424	791	41	class	class	NOUN
ftr-424	791	42	taxpayers	taxpayer	NOUN
ftr-424	791	43	with	with	ADP
ftr-424	791	44	no	no	DET
ftr-424	791	45	tax	tax	NOUN
ftr-424	791	46	avoidance	avoidance	NOUN
ftr-424	791	47	motives	motive	NOUN
ftr-424	791	48	at	at	ADV
ftr-424	791	49	all	all	ADV
ftr-424	791	50	"	"	PUNCT
ftr-424	791	51	)	)	PUNCT
ftr-424	791	52	.	.	PUNCT
ftr-424	792	1	150	150	NUM
ftr-424	792	2	.	.	PUNCT
ftr-424	792	3	see	see	VERB
ftr-424	792	4	1969	1969	NUM
ftr-424	792	5	ways	way	NOUN
ftr-424	792	6	&	&	CCONJ
ftr-424	792	7	means	mean	VERB
ftr-424	792	8	report	report	NOUN
ftr-424	792	9	,	,	PUNCT
ftr-424	792	10	supra	supra	PROPN
ftr-424	792	11	note	note	VERB
ftr-424	792	12	127	127	NUM
ftr-424	792	13	,	,	PUNCT
ftr-424	792	14	at	at	ADP
ftr-424	792	15	9	9	NUM
ftr-424	792	16	;	;	PUNCT
ftr-424	792	17	2003	2003	NUM
ftr-424	792	18	nta	nta	PROPN
ftr-424	792	19	report	report	NOUN
ftr-424	792	20	,	,	PUNCT
ftr-424	792	21	supra	supra	PROPN
ftr-424	792	22	note	note	PROPN
ftr-424	792	23	124	124	NUM
ftr-424	792	24	,	,	PUNCT
ftr-424	792	25	at	at	ADP
ftr-424	792	26	8	8	NUM
ftr-424	792	27	&	&	CCONJ
ftr-424	792	28	n.11	n.11	PROPN
ftr-424	792	29	.	.	PROPN
ftr-424	792	30	151	151	NUM
ftr-424	792	31	.	.	NOUN
ftr-424	792	32	1969	1969	NUM
ftr-424	792	33	ways	way	NOUN
ftr-424	792	34	&	&	CCONJ
ftr-424	792	35	means	mean	VERB
ftr-424	792	36	report	report	NOUN
ftr-424	792	37	,	,	PUNCT
ftr-424	792	38	supra	supra	PROPN
ftr-424	792	39	note	note	VERB
ftr-424	792	40	127	127	NUM
ftr-424	792	41	,	,	PUNCT
ftr-424	792	42	at	at	ADP
ftr-424	792	43	i	i	PRON
ftr-424	792	44	(	(	PUNCT
ftr-424	792	45	noting	note	VERB
ftr-424	792	46	that	that	SCONJ
ftr-424	792	47	"	"	PUNCT
ftr-424	792	48	only	only	ADV
ftr-424	792	49	by	by	ADP
ftr-424	792	50	sharing	share	VERB
ftr-424	792	51	the	the	DET
ftr-424	792	52	tax	tax	NOUN
ftr-424	792	53	burden	burden	NOUN
ftr-424	792	54	on	on	ADP
ftr-424	792	55	a	a	DET
ftr-424	792	56	fair	fair	ADJ
ftr-424	792	57	basis	basis	NOUN
ftr-424	792	58	is	be	AUX
ftr-424	792	59	it	it	PRON
ftr-424	792	60	possible	possible	ADJ
ftr-424	792	61	to	to	PART
ftr-424	792	62	keep	keep	VERB
ftr-424	792	63	the	the	DET
ftr-424	792	64	tax	tax	NOUN
ftr-424	792	65	burden	burden	NOUN
ftr-424	792	66	at	at	ADP
ftr-424	792	67	a	a	DET
ftr-424	792	68	level	level	NOUN
ftr-424	792	69	which	which	PRON
ftr-424	792	70	is	be	AUX
ftr-424	792	71	tolerable	tolerable	ADJ
ftr-424	792	72	for	for	ADP
ftr-424	792	73	all	all	DET
ftr-424	792	74	taxpayers	taxpayer	NOUN
ftr-424	792	75	"	"	PUNCT
ftr-424	792	76	)	)	PUNCT
ftr-424	792	77	.	.	PUNCT
ftr-424	793	1	152	152	NUM
ftr-424	793	2	.	.	PUNCT
ftr-424	794	1	see	see	VERB
ftr-424	794	2	jec	jec	PROPN
ftr-424	794	3	amt	amt	PROPN
ftr-424	794	4	study	study	NOUN
ftr-424	794	5	,	,	PUNCT
ftr-424	794	6	supra	supra	PROPN
ftr-424	794	7	note	note	NOUN
ftr-424	794	8	129	129	NUM
ftr-424	794	9	,	,	PUNCT
ftr-424	794	10	at	at	ADP
ftr-424	794	11	5	5	NUM
ftr-424	794	12	.	.	SYM
ftr-424	794	13	153	153	NUM
ftr-424	794	14	.	.	PUNCT
ftr-424	795	1	i	i	PRON
ftr-424	795	2	d.	d.	PROPN
ftr-424	795	3	at	at	ADP
ftr-424	795	4	6	6	NUM
ftr-424	795	5	-	-	SYM
ftr-424	795	6	8	8	NUM
ftr-424	795	7	(	(	PUNCT
ftr-424	795	8	using	use	VERB
ftr-424	795	9	1998	1998	NUM
ftr-424	795	10	return	return	NOUN
ftr-424	795	11	numbers	number	NOUN
ftr-424	795	12	and	and	CCONJ
ftr-424	795	13	results	result	NOUN
ftr-424	795	14	of	of	ADP
ftr-424	795	15	a	a	DET
ftr-424	795	16	2001	2001	NUM
ftr-424	795	17	gao	gao	PROPN
ftr-424	795	18	study	study	NOUN
ftr-424	795	19	to	to	PART
ftr-424	795	20	calculate	calculate	VERB
ftr-424	795	21	these	these	DET
ftr-424	795	22	numbers	number	NOUN
ftr-424	795	23	)	)	PUNCT
ftr-424	795	24	.	.	PUNCT
ftr-424	796	1	154	154	NUM
ftr-424	796	2	.	.	PUNCT
ftr-424	797	1	i	i	PRON
ftr-424	797	2	d.	d.	PROPN
ftr-424	797	3	at	at	ADP
ftr-424	797	4	14	14	NUM
ftr-424	797	5	.	.	PUNCT
ftr-424	797	6	155	155	NUM
ftr-424	797	7	.	.	PUNCT
ftr-424	797	8	2003	2003	NUM
ftr-424	797	9	nta	nta	PROPN
ftr-424	797	10	report	report	PROPN
ftr-424	797	11	,	,	PUNCT
ftr-424	797	12	supra	supra	PROPN
ftr-424	797	13	note	note	PROPN
ftr-424	797	14	124	124	NUM
ftr-424	797	15	,	,	PUNCT
ftr-424	797	16	at	at	ADP
ftr-424	797	17	17	17	NUM
ftr-424	797	18	(	(	PUNCT
ftr-424	797	19	citing	cite	VERB
ftr-424	797	20	the	the	DET
ftr-424	797	21	brookings	brookings	PROPN
ftr-424	797	22	/	/	SYM
ftr-424	797	23	urban	urban	PROPN
ftr-424	797	24	institute	institute	PROPN
ftr-424	797	25	study	study	PROPN
ftr-424	797	26	estimating	estimate	VERB
ftr-424	797	27	that	that	SCONJ
ftr-424	797	28	2,700	2,700	NUM
ftr-424	797	29	taxpayers	taxpayer	NOUN
ftr-424	797	30	with	with	ADP
ftr-424	797	31	incomes	income	NOUN
ftr-424	797	32	more	more	ADJ
ftr-424	797	33	than	than	ADP
ftr-424	797	34	$	$	SYM
ftr-424	797	35	1	1	NUM
ftr-424	797	36	million	million	NUM
ftr-424	797	37	who	who	PRON
ftr-424	797	38	would	would	AUX
ftr-424	797	39	not	not	PART
ftr-424	797	40	otherwise	otherwise	ADV
ftr-424	797	41	have	have	AUX
ftr-424	797	42	paid	pay	VERB
ftr-424	797	43	any	any	DET
ftr-424	797	44	tax	tax	NOUN
ftr-424	797	45	were	be	AUX
ftr-424	797	46	caught	catch	VERB
ftr-424	797	47	by	by	ADP
ftr-424	797	48	the	the	DET
ftr-424	797	49	amt	amt	PROPN
ftr-424	797	50	in	in	ADP
ftr-424	797	51	2003	2003	NUM
ftr-424	797	52	)	)	PUNCT
ftr-424	797	53	.	.	PUNCT
ftr-424	798	1	2004	2004	NUM
ftr-424	798	2	]	]	PUNCT
ftr-424	798	3	florida	florida	PROPN
ftr-424	798	4	tax	tax	PROPN
ftr-424	798	5	review	review	NOUN
ftr-424	798	6	amt	amt	PROPN
ftr-424	798	7	system	system	NOUN
ftr-424	798	8	,	,	PUNCT
ftr-424	798	9	considerably	considerably	ADV
ftr-424	798	10	larger	large	ADJ
ftr-424	798	11	numbers	number	NOUN
ftr-424	798	12	of	of	ADP
ftr-424	798	13	high	high	ADJ
ftr-424	798	14	-	-	PUNCT
ftr-424	798	15	income	income	NOUN
ftr-424	798	16	taxpayers	taxpayer	NOUN
ftr-424	798	17	might	might	AUX
ftr-424	798	18	engage	engage	VERB
ftr-424	798	19	in	in	ADP
ftr-424	798	20	aggressive	aggressive	ADJ
ftr-424	798	21	tax	tax	NOUN
ftr-424	798	22	-	-	PUNCT
ftr-424	798	23	avoidance	avoidance	NOUN
ftr-424	798	24	planning	planning	NOUN
ftr-424	798	25	around	around	ADP
ftr-424	798	26	the	the	DET
ftr-424	798	27	very	very	ADJ
ftr-424	798	28	items	item	NOUN
ftr-424	798	29	currently	currently	ADV
ftr-424	798	30	made	make	VERB
ftr-424	798	31	difficult	difficult	ADJ
ftr-424	798	32	to	to	PART
ftr-424	798	33	use	use	VERB
ftr-424	798	34	in	in	ADP
ftr-424	798	35	tax	tax	NOUN
ftr-424	798	36	sheltering	sheltering	NOUN
ftr-424	798	37	because	because	SCONJ
ftr-424	798	38	of	of	ADP
ftr-424	798	39	the	the	DET
ftr-424	798	40	amt.5	amt.5	NOUN
ftr-424	798	41	'	'	PUNCT
ftr-424	798	42	underscoring	underscore	VERB
ftr-424	798	43	the	the	DET
ftr-424	798	44	complaint	complaint	NOUN
ftr-424	798	45	regarding	regard	VERB
ftr-424	798	46	failure	failure	NOUN
ftr-424	798	47	of	of	ADP
ftr-424	798	48	purpose	purpose	NOUN
ftr-424	798	49	is	be	AUX
ftr-424	798	50	the	the	DET
ftr-424	798	51	predicted	predict	VERB
ftr-424	798	52	encroachment	encroachment	NOUN
ftr-424	798	53	of	of	ADP
ftr-424	798	54	the	the	DET
ftr-424	798	55	amt	amt	PROPN
ftr-424	798	56	system	system	NOUN
ftr-424	798	57	on	on	ADP
ftr-424	798	58	upper	upper	ADJ
ftr-424	798	59	-	-	PUNCT
ftr-424	798	60	middle	middle	ADJ
ftr-424	798	61	-	-	PUNCT
ftr-424	798	62	income	income	NOUN
ftr-424	798	63	taxpayers	taxpayer	NOUN
ftr-424	798	64	.	.	PUNCT
ftr-424	799	1	one	one	NUM
ftr-424	799	2	cause	cause	NOUN
ftr-424	799	3	for	for	ADP
ftr-424	799	4	the	the	DET
ftr-424	799	5	broader	broad	ADJ
ftr-424	799	6	reach	reach	NOUN
ftr-424	799	7	,	,	PUNCT
ftr-424	799	8	of	of	ADP
ftr-424	799	9	course	course	NOUN
ftr-424	799	10	,	,	PUNCT
ftr-424	799	11	is	be	AUX
ftr-424	799	12	congress	congress	PROPN
ftr-424	799	13	'	'	PART
ftr-424	799	14	change	change	NOUN
ftr-424	799	15	in	in	ADP
ftr-424	799	16	the	the	DET
ftr-424	799	17	treatment	treatment	NOUN
ftr-424	799	18	of	of	ADP
ftr-424	799	19	preference	preference	NOUN
ftr-424	799	20	items	item	NOUN
ftr-424	799	21	under	under	ADP
ftr-424	799	22	the	the	DET
ftr-424	799	23	amt	amt	PROPN
ftr-424	799	24	over	over	ADP
ftr-424	799	25	the	the	DET
ftr-424	799	26	years	year	NOUN
ftr-424	799	27	since	since	SCONJ
ftr-424	799	28	the	the	DET
ftr-424	799	29	original	original	ADJ
ftr-424	799	30	enactment	enactment	NOUN
ftr-424	799	31	.	.	PUNCT
ftr-424	800	1	the	the	DET
ftr-424	800	2	original	original	ADJ
ftr-424	800	3	amt	amt	PROPN
ftr-424	800	4	focused	focus	VERB
ftr-424	800	5	on	on	ADP
ftr-424	800	6	deductions	deduction	NOUN
ftr-424	800	7	that	that	PRON
ftr-424	800	8	might	might	AUX
ftr-424	800	9	be	be	AUX
ftr-424	800	10	taken	take	VERB
ftr-424	800	11	by	by	ADP
ftr-424	800	12	owners	owner	NOUN
ftr-424	800	13	of	of	ADP
ftr-424	800	14	property	property	NOUN
ftr-424	800	15	,	,	PUNCT
ftr-424	800	16	a	a	DET
ftr-424	800	17	group	group	NOUN
ftr-424	800	18	that	that	PRON
ftr-424	800	19	we	we	PRON
ftr-424	800	20	have	have	AUX
ftr-424	800	21	seen	see	VERB
ftr-424	800	22	can	can	AUX
ftr-424	800	23	be	be	AUX
ftr-424	800	24	expected	expect	VERB
ftr-424	800	25	to	to	PART
ftr-424	800	26	be	be	AUX
ftr-424	800	27	made	make	VERB
ftr-424	800	28	up	up	ADP
ftr-424	800	29	predominantly	predominantly	ADV
ftr-424	800	30	of	of	ADP
ftr-424	800	31	the	the	DET
ftr-424	800	32	wealthy	wealthy	ADJ
ftr-424	800	33	.	.	PUNCT
ftr-424	801	1	thus	thus	ADV
ftr-424	801	2	,	,	PUNCT
ftr-424	801	3	amt	amt	PROPN
ftr-424	801	4	preferences	preference	NOUN
ftr-424	801	5	under	under	ADP
ftr-424	801	6	the	the	DET
ftr-424	801	7	1969	1969	NUM
ftr-424	801	8	legislation	legislation	NOUN
ftr-424	801	9	included	include	VERB
ftr-424	801	10	the	the	DET
ftr-424	801	11	portion	portion	NOUN
ftr-424	801	12	of	of	ADP
ftr-424	801	13	net	net	ADJ
ftr-424	801	14	capital	capital	NOUN
ftr-424	801	15	gains	gain	NOUN
ftr-424	801	16	excluded	exclude	VERB
ftr-424	801	17	under	under	ADP
ftr-424	801	18	the	the	DET
ftr-424	801	19	pre-1986	pre-1986	NOUN
ftr-424	801	20	code	code	NOUN
ftr-424	801	21	regular	regular	ADJ
ftr-424	801	22	tax	tax	NOUN
ftr-424	801	23	and	and	CCONJ
ftr-424	801	24	excess	excess	ADJ
ftr-424	801	25	depreciation	depreciation	NOUN
ftr-424	801	26	or	or	CCONJ
ftr-424	801	27	amortization	amortization	NOUN
ftr-424	801	28	deductions	deduction	NOUN
ftr-424	801	29	permitted	permit	VERB
ftr-424	801	30	under	under	ADP
ftr-424	801	31	the	the	DET
ftr-424	801	32	regular	regular	ADJ
ftr-424	801	33	tax	tax	NOUN
ftr-424	801	34	.	.	PUNCT
ftr-424	802	1	'57	'57	NUM
ftr-424	802	2	the	the	DET
ftr-424	802	3	1976	1976	NUM
ftr-424	802	4	amendments	amendment	NOUN
ftr-424	802	5	,	,	PUNCT
ftr-424	802	6	however	however	ADV
ftr-424	802	7	,	,	PUNCT
ftr-424	802	8	added	add	VERB
ftr-424	802	9	a	a	DET
ftr-424	802	10	tax	tax	NOUN
ftr-424	802	11	preference	preference	NOUN
ftr-424	802	12	for	for	ADP
ftr-424	802	13	itemized	itemized	ADJ
ftr-424	802	14	deductions	deduction	NOUN
ftr-424	802	15	,	,	PUNCT
ftr-424	802	16	essentially	essentially	ADV
ftr-424	802	17	limiting	limit	VERB
ftr-424	802	18	itemized	itemize	VERB
ftr-424	802	19	deductions	deduction	NOUN
ftr-424	802	20	other	other	ADJ
ftr-424	802	21	than	than	ADP
ftr-424	802	22	medical	medical	ADJ
ftr-424	802	23	and	and	CCONJ
ftr-424	802	24	casualty	casualty	NOUN
ftr-424	802	25	losses	loss	NOUN
ftr-424	802	26	to	to	ADP
ftr-424	802	27	no	no	DET
ftr-424	802	28	more	more	ADJ
ftr-424	802	29	than	than	ADP
ftr-424	802	30	60	60	NUM
ftr-424	802	31	%	%	NOUN
ftr-424	802	32	of	of	ADP
ftr-424	802	33	adjusted	adjust	VERB
ftr-424	802	34	gross	gross	ADJ
ftr-424	802	35	income	income	NOUN
ftr-424	802	36	.	.	PUNCT
ftr-424	803	1	further	further	ADJ
ftr-424	803	2	amendments	amendment	NOUN
ftr-424	803	3	over	over	ADP
ftr-424	803	4	the	the	DET
ftr-424	803	5	years	year	NOUN
ftr-424	803	6	,	,	PUNCT
ftr-424	803	7	in	in	ADP
ftr-424	803	8	1986	1986	NUM
ftr-424	803	9	,	,	PUNCT
ftr-424	803	10	1993	1993	NUM
ftr-424	803	11	,	,	PUNCT
ftr-424	803	12	and	and	CCONJ
ftr-424	803	13	1997	1997	NUM
ftr-424	803	14	,	,	PUNCT
ftr-424	803	15	eliminated	eliminate	VERB
ftr-424	803	16	some	some	PRON
ftr-424	803	17	of	of	ADP
ftr-424	803	18	the	the	DET
ftr-424	803	19	preferences	preference	NOUN
ftr-424	803	20	that	that	PRON
ftr-424	803	21	could	could	AUX
ftr-424	803	22	be	be	AUX
ftr-424	803	23	expected	expect	VERB
ftr-424	803	24	to	to	PART
ftr-424	803	25	be	be	AUX
ftr-424	803	26	used	use	VERB
ftr-424	803	27	predominantly	predominantly	ADV
ftr-424	803	28	by	by	ADP
ftr-424	803	29	the	the	DET
ftr-424	803	30	very	very	ADV
ftr-424	803	31	wealthy	wealthy	ADJ
ftr-424	803	32	(	(	PUNCT
ftr-424	803	33	e.g.	e.g.	ADV
ftr-424	803	34	,	,	PUNCT
ftr-424	803	35	the	the	DET
ftr-424	803	36	ultimately	ultimately	ADV
ftr-424	803	37	short	short	ADV
ftr-424	803	38	-	-	PUNCT
ftr-424	803	39	lived	live	VERB
ftr-424	803	40	amt	amt	PROPN
ftr-424	803	41	preference	preference	NOUN
ftr-424	803	42	for	for	ADP
ftr-424	803	43	untaxed	untaxed	ADJ
ftr-424	803	44	appreciation	appreciation	NOUN
ftr-424	803	45	on	on	ADP
ftr-424	803	46	charitable	charitable	ADJ
ftr-424	803	47	deductions	deduction	NOUN
ftr-424	803	48	)	)	PUNCT
ftr-424	803	49	.	.	PUNCT
ftr-424	804	1	the	the	DET
ftr-424	804	2	amendments	amendment	NOUN
ftr-424	804	3	,	,	PUNCT
ftr-424	804	4	while	while	SCONJ
ftr-424	804	5	providing	provide	VERB
ftr-424	804	6	a	a	DET
ftr-424	804	7	specific	specific	ADJ
ftr-424	804	8	ability	ability	NOUN
ftr-424	804	9	-	-	PUNCT
ftr-424	804	10	to	to	ADP
ftr-424	804	11	-	-	PUNCT
ftr-424	804	12	pay	pay	VERB
ftr-424	804	13	exemption	exemption	NOUN
ftr-424	804	14	amount	amount	NOUN
ftr-424	804	15	for	for	ADP
ftr-424	804	16	amt	amt	PROPN
ftr-424	804	17	purposes	purpose	NOUN
ftr-424	804	18	,	,	PUNCT
ftr-424	804	19	also	also	ADV
ftr-424	804	20	resulted	result	VERB
ftr-424	804	21	in	in	ADP
ftr-424	804	22	treating	treat	VERB
ftr-424	804	23	as	as	SCONJ
ftr-424	804	24	amt	amt	PROPN
ftr-424	804	25	preferences	preference	NOUN
ftr-424	804	26	a	a	DET
ftr-424	804	27	number	number	NOUN
ftr-424	804	28	of	of	ADP
ftr-424	804	29	items	item	NOUN
ftr-424	804	30	that	that	PRON
ftr-424	804	31	we	we	PRON
ftr-424	804	32	think	think	VERB
ftr-424	804	33	of	of	ADP
ftr-424	804	34	,	,	PUNCT
ftr-424	804	35	at	at	ADP
ftr-424	804	36	least	least	ADJ
ftr-424	804	37	in	in	ADP
ftr-424	804	38	part	part	NOUN
ftr-424	804	39	,	,	PUNCT
ftr-424	804	40	as	as	ADP
ftr-424	804	41	ability	ability	NOUN
ftr-424	804	42	-	-	PUNCT
ftr-424	804	43	to	to	ADP
ftr-424	804	44	-	-	PUNCT
ftr-424	804	45	pay	pay	VERB
ftr-424	804	46	exemptions	exemption	NOUN
ftr-424	804	47	the	the	DET
ftr-424	804	48	standard	standard	ADJ
ftr-424	804	49	deduction	deduction	NOUN
ftr-424	804	50	,	,	PUNCT
ftr-424	804	51	miscellaneous	miscellaneous	ADJ
ftr-424	804	52	itemized	itemize	VERB
ftr-424	804	53	deductions	deduction	NOUN
ftr-424	804	54	,	,	PUNCT
ftr-424	804	55	state	state	NOUN
ftr-424	804	56	and	and	CCONJ
ftr-424	804	57	local	local	ADJ
ftr-424	804	58	tax	tax	NOUN
ftr-424	804	59	deductions	deduction	NOUN
ftr-424	804	60	,	,	PUNCT
ftr-424	804	61	a	a	DET
ftr-424	804	62	larger	large	ADJ
ftr-424	804	63	portion	portion	NOUN
ftr-424	804	64	of	of	ADP
ftr-424	804	65	medical	medical	ADJ
ftr-424	804	66	expenses	expense	NOUN
ftr-424	804	67	,	,	PUNCT
ftr-424	804	68	and	and	CCONJ
ftr-424	804	69	various	various	ADJ
ftr-424	804	70	credits	credit	NOUN
ftr-424	804	71	.	.	PUNCT
ftr-424	805	1	'58	'58	NUM
ftr-424	805	2	the	the	DET
ftr-424	805	3	rationale	rationale	NOUN
ftr-424	805	4	behind	behind	ADP
ftr-424	805	5	these	these	DET
ftr-424	805	6	changes	change	NOUN
ftr-424	805	7	appears	appear	VERB
ftr-424	805	8	to	to	PART
ftr-424	805	9	be	be	AUX
ftr-424	805	10	somewhat	somewhat	ADV
ftr-424	805	11	different	different	ADJ
ftr-424	805	12	from	from	ADP
ftr-424	805	13	the	the	DET
ftr-424	805	14	original	original	ADJ
ftr-424	805	15	goal	goal	NOUN
ftr-424	805	16	of	of	ADP
ftr-424	805	17	targeting	target	VERB
ftr-424	805	18	disallowed	disallow	VERB
ftr-424	805	19	preferences	preference	NOUN
ftr-424	805	20	narrowly	narrowly	ADV
ftr-424	805	21	to	to	ADP
ftr-424	805	22	the	the	DET
ftr-424	805	23	very	very	ADV
ftr-424	805	24	wealthy	wealthy	ADJ
ftr-424	805	25	.	.	PUNCT
ftr-424	806	1	they	they	PRON
ftr-424	806	2	appear	appear	VERB
ftr-424	806	3	aimed	aim	VERB
ftr-424	806	4	at	at	ADP
ftr-424	806	5	any	any	DET
ftr-424	806	6	taxpayer	taxpayer	NOUN
ftr-424	806	7	that	that	PRON
ftr-424	806	8	might	might	AUX
ftr-424	806	9	have	have	VERB
ftr-424	806	10	a	a	DET
ftr-424	806	11	large	large	ADJ
ftr-424	806	12	number	number	NOUN
ftr-424	806	13	,	,	PUNCT
ftr-424	806	14	in	in	ADP
ftr-424	806	15	the	the	DET
ftr-424	806	16	aggregate	aggregate	NOUN
ftr-424	806	17	,	,	PUNCT
ftr-424	806	18	of	of	ADP
ftr-424	806	19	the	the	DET
ftr-424	806	20	kinds	kind	NOUN
ftr-424	806	21	of	of	ADP
ftr-424	806	22	expenses	expense	NOUN
ftr-424	806	23	that	that	PRON
ftr-424	806	24	tend	tend	VERB
ftr-424	806	25	to	to	PART
ftr-424	806	26	have	have	VERB
ftr-424	806	27	a	a	DET
ftr-424	806	28	highly	highly	ADV
ftr-424	806	29	personal	personal	ADJ
ftr-424	806	30	element	element	NOUN
ftr-424	806	31	.	.	PUNCT
ftr-424	807	1	this	this	PRON
ftr-424	807	2	retains	retain	VERB
ftr-424	807	3	the	the	DET
ftr-424	807	4	flavor	flavor	NOUN
ftr-424	807	5	of	of	ADP
ftr-424	807	6	the	the	DET
ftr-424	807	7	original	original	ADJ
ftr-424	807	8	purpose	purpose	NOUN
ftr-424	807	9	of	of	ADP
ftr-424	807	10	the	the	DET
ftr-424	807	11	amt	amt	PROPN
ftr-424	807	12	to	to	PART
ftr-424	807	13	target	target	VERB
ftr-424	807	14	the	the	DET
ftr-424	807	15	wealthy	wealthy	ADJ
ftr-424	807	16	while	while	SCONJ
ftr-424	807	17	undoubtedly	undoubtedly	ADV
ftr-424	807	18	broadening	broaden	VERB
ftr-424	807	19	the	the	DET
ftr-424	807	20	group	group	NOUN
ftr-424	807	21	of	of	ADP
ftr-424	807	22	taxpayers	taxpayer	NOUN
ftr-424	807	23	to	to	PART
ftr-424	807	24	which	which	PRON
ftr-424	807	25	it	it	PRON
ftr-424	807	26	may	may	AUX
ftr-424	807	27	apply	apply	VERB
ftr-424	807	28	,	,	PUNCT
ftr-424	807	29	in	in	ADP
ftr-424	807	30	order	order	NOUN
ftr-424	807	31	to	to	PART
ftr-424	807	32	ensure	ensure	VERB
ftr-424	807	33	that	that	SCONJ
ftr-424	807	34	no	no	DET
ftr-424	807	35	taxpayers	taxpayer	NOUN
ftr-424	807	36	are	be	AUX
ftr-424	807	37	able	able	ADJ
ftr-424	807	38	to	to	PART
ftr-424	807	39	lower	lower	VERB
ftr-424	807	40	their	their	PRON
ftr-424	807	41	tax	tax	NOUN
ftr-424	807	42	liabilities	liability	NOUN
ftr-424	807	43	to	to	ADP
ftr-424	807	44	a	a	DET
ftr-424	807	45	de	de	X
ftr-424	807	46	minimis	minimis	NOUN
ftr-424	807	47	level	level	NOUN
ftr-424	807	48	compared	compare	VERB
ftr-424	807	49	to	to	ADP
ftr-424	807	50	their	their	PRON
ftr-424	807	51	economic	economic	ADJ
ftr-424	807	52	incomes	income	NOUN
ftr-424	807	53	merely	merely	ADV
ftr-424	807	54	because	because	SCONJ
ftr-424	807	55	they	they	PRON
ftr-424	807	56	are	be	AUX
ftr-424	807	57	able	able	ADJ
ftr-424	807	58	to	to	PART
ftr-424	807	59	aggregate	aggregate	VERB
ftr-424	807	60	a	a	DET
ftr-424	807	61	large	large	ADJ
ftr-424	807	62	number	number	NOUN
ftr-424	807	63	of	of	ADP
ftr-424	807	64	subsidies	subsidy	NOUN
ftr-424	807	65	or	or	CCONJ
ftr-424	807	66	incentives	incentive	NOUN
ftr-424	807	67	(	(	PUNCT
ftr-424	807	68	credits	credit	NOUN
ftr-424	807	69	)	)	PUNCT
ftr-424	807	70	,	,	PUNCT
ftr-424	807	71	"	"	PUNCT
ftr-424	807	72	rough	rough	ADJ
ftr-424	807	73	justice	justice	NOUN
ftr-424	807	74	"	"	PUNCT
ftr-424	807	75	deductions	deduction	NOUN
ftr-424	807	76	(	(	PUNCT
ftr-424	807	77	the	the	DET
ftr-424	807	78	standard	standard	ADJ
ftr-424	807	79	deduction	deduction	NOUN
ftr-424	807	80	)	)	PUNCT
ftr-424	807	81	,	,	PUNCT
ftr-424	807	82	and	and	CCONJ
ftr-424	807	83	expenses	expense	NOUN
ftr-424	807	84	that	that	PRON
ftr-424	807	85	may	may	AUX
ftr-424	807	86	carry	carry	VERB
ftr-424	807	87	a	a	DET
ftr-424	807	88	highly	highly	ADV
ftr-424	807	89	personal	personal	ADJ
ftr-424	807	90	flavor	flavor	NOUN
ftr-424	807	91	(	(	PUNCT
ftr-424	807	92	miscellaneous	miscellaneous	ADJ
ftr-424	807	93	itemized	itemize	VERB
ftr-424	807	94	deductions	deduction	NOUN
ftr-424	807	95	)	)	PUNCT
ftr-424	807	96	.	.	PUNCT
ftr-424	808	1	in	in	ADP
ftr-424	808	2	several	several	ADJ
ftr-424	808	3	instances	instance	NOUN
ftr-424	808	4	in	in	ADP
ftr-424	808	5	which	which	PRON
ftr-424	808	6	taxpayers	taxpayer	NOUN
ftr-424	808	7	have	have	AUX
ftr-424	808	8	claimed	claim	VERB
ftr-424	808	9	that	that	SCONJ
ftr-424	808	10	the	the	DET
ftr-424	808	11	amt	amt	PROPN
ftr-424	808	12	should	should	AUX
ftr-424	808	13	not	not	PART
ftr-424	808	14	apply	apply	VERB
ftr-424	808	15	to	to	ADP
ftr-424	808	16	a	a	DET
ftr-424	808	17	once	once	ADV
ftr-424	808	18	-	-	PUNCT
ftr-424	808	19	in	in	ADP
ftr-424	808	20	-	-	PUNCT
ftr-424	808	21	a	a	DET
ftr-424	808	22	-	-	PUNCT
ftr-424	808	23	lifetime	lifetime	NOUN
ftr-424	808	24	income	income	NOUN
ftr-424	808	25	jump	jump	NOUN
ftr-424	808	26	or	or	CCONJ
ftr-424	808	27	undo	undo	ADJ
ftr-424	808	28	investment	investment	NOUN
ftr-424	808	29	and	and	CCONJ
ftr-424	808	30	job	job	NOUN
ftr-424	808	31	156	156	NUM
ftr-424	808	32	.	.	PUNCT
ftr-424	809	1	johnston	johnston	PROPN
ftr-424	809	2	,	,	PUNCT
ftr-424	809	3	supra	supra	PROPN
ftr-424	809	4	note	note	VERB
ftr-424	809	5	68	68	NUM
ftr-424	809	6	(	(	PUNCT
ftr-424	809	7	quoting	quote	VERB
ftr-424	809	8	tax	tax	NOUN
ftr-424	809	9	lawyer	lawyer	NOUN
ftr-424	809	10	jonathan	jonathan	PROPN
ftr-424	809	11	blattmachr	blattmachr	PROPN
ftr-424	809	12	of	of	ADP
ftr-424	809	13	milbank	milbank	PROPN
ftr-424	809	14	,	,	PUNCT
ftr-424	809	15	tweed	tweed	NOUN
ftr-424	809	16	,	,	PUNCT
ftr-424	809	17	hadley	hadley	PROPN
ftr-424	809	18	&	&	CCONJ
ftr-424	809	19	mccloy	mccloy	PROPN
ftr-424	809	20	,	,	PUNCT
ftr-424	809	21	who	who	PRON
ftr-424	809	22	commented	comment	VERB
ftr-424	809	23	that	that	SCONJ
ftr-424	809	24	"	"	PUNCT
ftr-424	809	25	[	[	X
ftr-424	809	26	t]here	t]here	NOUN
ftr-424	809	27	are	be	AUX
ftr-424	809	28	lots	lot	NOUN
ftr-424	809	29	of	of	ADP
ftr-424	809	30	things	thing	NOUN
ftr-424	809	31	you	you	PRON
ftr-424	809	32	would	would	AUX
ftr-424	809	33	not	not	PART
ftr-424	809	34	even	even	ADV
ftr-424	809	35	think	think	VERB
ftr-424	809	36	about	about	ADP
ftr-424	809	37	because	because	SCONJ
ftr-424	809	38	of	of	ADP
ftr-424	809	39	the	the	DET
ftr-424	809	40	alternative	alternative	ADJ
ftr-424	809	41	minimum	minimum	ADJ
ftr-424	809	42	tax	tax	NOUN
ftr-424	809	43	....	....	PUNCT
ftr-424	810	1	[	[	X
ftr-424	810	2	b]ut	b]ut	X
ftr-424	810	3	if	if	SCONJ
ftr-424	810	4	you	you	PRON
ftr-424	810	5	repeal	repeal	VERB
ftr-424	810	6	it	it	PRON
ftr-424	810	7	,	,	PUNCT
ftr-424	810	8	then	then	ADV
ftr-424	810	9	there	there	PRON
ftr-424	810	10	are	be	VERB
ftr-424	810	11	all	all	DET
ftr-424	810	12	sorts	sort	NOUN
ftr-424	810	13	of	of	ADP
ftr-424	810	14	things	thing	NOUN
ftr-424	810	15	to	to	PART
ftr-424	810	16	start	start	VERB
ftr-424	810	17	thinking	think	VERB
ftr-424	810	18	about	about	ADP
ftr-424	810	19	"	"	PUNCT
ftr-424	810	20	)	)	PUNCT
ftr-424	810	21	.	.	PUNCT
ftr-424	811	1	157	157	NUM
ftr-424	811	2	.	.	PUNCT
ftr-424	811	3	see	see	VERB
ftr-424	811	4	2003	2003	NUM
ftr-424	811	5	nta	nta	PROPN
ftr-424	811	6	report	report	PROPN
ftr-424	811	7	,	,	PUNCT
ftr-424	811	8	supra	supra	PROPN
ftr-424	811	9	note	note	PROPN
ftr-424	811	10	124	124	NUM
ftr-424	811	11	,	,	PUNCT
ftr-424	811	12	at	at	ADP
ftr-424	811	13	7	7	NUM
ftr-424	811	14	&	&	CCONJ
ftr-424	811	15	n.8	n.8	PROPN
ftr-424	811	16	(	(	PUNCT
ftr-424	811	17	listing	list	VERB
ftr-424	811	18	preference	preference	NOUN
ftr-424	811	19	items	item	NOUN
ftr-424	811	20	in	in	ADP
ftr-424	811	21	the	the	DET
ftr-424	811	22	1969	1969	NUM
ftr-424	811	23	revenue	revenue	NOUN
ftr-424	811	24	act	act	PROPN
ftr-424	811	25	)	)	PUNCT
ftr-424	811	26	.	.	PUNCT
ftr-424	812	1	158	158	X
ftr-424	812	2	.	.	PUNCT
ftr-424	813	1	irc	irc	PROPN
ftr-424	813	2	§	§	PROPN
ftr-424	813	3	56	56	NUM
ftr-424	813	4	.	.	PUNCT
ftr-424	814	1	[	[	X
ftr-424	814	2	vol	vol	NOUN
ftr-424	814	3	6:9	6:9	NUM
ftr-424	814	4	congress	congress	PROPN
ftr-424	814	5	fiddles	fiddle	VERB
ftr-424	814	6	while	while	SCONJ
ftr-424	814	7	middle	middle	PROPN
ftr-424	814	8	america	america	PROPN
ftr-424	814	9	burns	burn	VERB
ftr-424	814	10	credits	credit	NOUN
ftr-424	814	11	offered	offer	VERB
ftr-424	814	12	under	under	ADP
ftr-424	814	13	the	the	DET
ftr-424	814	14	regular	regular	ADJ
ftr-424	814	15	tax	tax	NOUN
ftr-424	814	16	system	system	NOUN
ftr-424	814	17	,	,	PUNCT
ftr-424	814	18	courts	court	NOUN
ftr-424	814	19	have	have	AUX
ftr-424	814	20	pointed	point	VERB
ftr-424	814	21	out	out	ADP
ftr-424	814	22	this	this	DET
ftr-424	814	23	somewhat	somewhat	ADV
ftr-424	814	24	broader	broad	ADJ
ftr-424	814	25	purpose	purpose	NOUN
ftr-424	814	26	of	of	ADP
ftr-424	814	27	the	the	DET
ftr-424	814	28	amt	amt	PROPN
ftr-424	814	29	.	.	PROPN
ftr-424	814	30	'59	'59	NUM
ftr-424	814	31	a	a	DET
ftr-424	814	32	further	further	ADJ
ftr-424	814	33	salient	salient	NOUN
ftr-424	814	34	feature	feature	NOUN
ftr-424	814	35	responsible	responsible	ADJ
ftr-424	814	36	for	for	ADP
ftr-424	814	37	the	the	DET
ftr-424	814	38	broader	broad	ADJ
ftr-424	814	39	reach	reach	NOUN
ftr-424	814	40	of	of	ADP
ftr-424	814	41	the	the	DET
ftr-424	814	42	amt	amt	PROPN
ftr-424	814	43	is	be	AUX
ftr-424	814	44	the	the	DET
ftr-424	814	45	failure	failure	NOUN
ftr-424	814	46	of	of	ADP
ftr-424	814	47	the	the	DET
ftr-424	814	48	amt	amt	PROPN
ftr-424	814	49	income	income	NOUN
ftr-424	814	50	brackets	bracket	NOUN
ftr-424	814	51	,	,	PUNCT
ftr-424	814	52	exemption	exemption	NOUN
ftr-424	814	53	amount	amount	NOUN
ftr-424	814	54	and	and	CCONJ
ftr-424	814	55	phase	phase	NOUN
ftr-424	814	56	-	-	PUNCT
ftr-424	814	57	out	out	ADP
ftr-424	814	58	thresholds	threshold	NOUN
ftr-424	814	59	to	to	PART
ftr-424	814	60	be	be	AUX
ftr-424	814	61	indexed	index	VERB
ftr-424	814	62	for	for	ADP
ftr-424	814	63	inflation	inflation	NOUN
ftr-424	814	64	,	,	PUNCT
ftr-424	814	65	whereas	whereas	SCONJ
ftr-424	814	66	the	the	DET
ftr-424	814	67	corresponding	correspond	VERB
ftr-424	814	68	regular	regular	ADJ
ftr-424	814	69	tax	tax	NOUN
ftr-424	814	70	parameters	parameter	NOUN
ftr-424	814	71	are	be	AUX
ftr-424	814	72	so	so	ADV
ftr-424	814	73	indexed.6	indexed.6	PROPN
ftr-424	814	74	°	°	PROPN
ftr-424	814	75	as	as	ADP
ftr-424	814	76	a	a	DET
ftr-424	814	77	result	result	NOUN
ftr-424	814	78	,	,	PUNCT
ftr-424	814	79	each	each	DET
ftr-424	814	80	year	year	NOUN
ftr-424	814	81	as	as	SCONJ
ftr-424	814	82	inflation	inflation	NOUN
ftr-424	814	83	causes	cause	VERB
ftr-424	814	84	the	the	DET
ftr-424	814	85	regular	regular	ADJ
ftr-424	814	86	tax	tax	NOUN
ftr-424	814	87	brackets	bracket	NOUN
ftr-424	814	88	and	and	CCONJ
ftr-424	814	89	thresholds	threshold	NOUN
ftr-424	814	90	to	to	PART
ftr-424	814	91	creep	creep	VERB
ftr-424	814	92	upward	upward	ADV
ftr-424	814	93	,	,	PUNCT
ftr-424	814	94	the	the	DET
ftr-424	814	95	amt	amt	PROPN
ftr-424	814	96	brackets	bracket	NOUN
ftr-424	814	97	and	and	CCONJ
ftr-424	814	98	thresholds	threshold	NOUN
ftr-424	814	99	remain	remain	VERB
ftr-424	814	100	stagnant	stagnant	ADJ
ftr-424	814	101	.	.	PUNCT
ftr-424	815	1	accordingly	accordingly	ADV
ftr-424	815	2	,	,	PUNCT
ftr-424	815	3	the	the	DET
ftr-424	815	4	amt	amt	PROPN
ftr-424	815	5	ensnares	ensnare	VERB
ftr-424	815	6	more	more	ADJ
ftr-424	815	7	and	and	CCONJ
ftr-424	815	8	more	more	ADJ
ftr-424	815	9	taxpayers	taxpayer	NOUN
ftr-424	815	10	for	for	ADP
ftr-424	815	11	whom	whom	PRON
ftr-424	815	12	the	the	DET
ftr-424	815	13	applicable	applicable	ADJ
ftr-424	815	14	marginal	marginal	ADJ
ftr-424	815	15	regular	regular	ADJ
ftr-424	815	16	tax	tax	NOUN
ftr-424	815	17	rate	rate	NOUN
ftr-424	815	18	is	be	AUX
ftr-424	815	19	sufficiently	sufficiently	ADV
ftr-424	815	20	lower	low	ADJ
ftr-424	815	21	than	than	ADP
ftr-424	815	22	the	the	DET
ftr-424	815	23	amt	amt	PROPN
ftr-424	815	24	tax	tax	NOUN
ftr-424	815	25	rate	rate	NOUN
ftr-424	815	26	,	,	PUNCT
ftr-424	815	27	or	or	CCONJ
ftr-424	815	28	the	the	DET
ftr-424	815	29	broadened	broaden	VERB
ftr-424	815	30	amt	amt	PROPN
ftr-424	815	31	base	base	NOUN
ftr-424	815	32	is	be	AUX
ftr-424	815	33	sufficiently	sufficiently	ADV
ftr-424	815	34	broader	broad	ADJ
ftr-424	815	35	than	than	ADP
ftr-424	815	36	the	the	DET
ftr-424	815	37	regular	regular	ADJ
ftr-424	815	38	tax	tax	NOUN
ftr-424	815	39	base	base	NOUN
ftr-424	815	40	,	,	PUNCT
ftr-424	815	41	to	to	PART
ftr-424	815	42	cause	cause	VERB
ftr-424	815	43	the	the	DET
ftr-424	815	44	amt	amt	PROPN
ftr-424	815	45	liability	liability	NOUN
ftr-424	815	46	to	to	PART
ftr-424	815	47	exceed	exceed	VERB
ftr-424	815	48	the	the	DET
ftr-424	815	49	regular	regular	ADJ
ftr-424	815	50	tax	tax	NOUN
ftr-424	815	51	liability	liability	NOUN
ftr-424	815	52	.	.	PUNCT
ftr-424	816	1	in	in	ADP
ftr-424	816	2	addition	addition	NOUN
ftr-424	816	3	,	,	PUNCT
ftr-424	816	4	as	as	SCONJ
ftr-424	816	5	discussed	discuss	VERB
ftr-424	816	6	in	in	ADP
ftr-424	816	7	part	part	NOUN
ftr-424	816	8	iii.c	iii.c	NOUN
ftr-424	816	9	,	,	PUNCT
ftr-424	816	10	the	the	DET
ftr-424	816	11	interaction	interaction	NOUN
ftr-424	816	12	of	of	ADP
ftr-424	816	13	tax	tax	NOUN
ftr-424	816	14	cuts	cut	NOUN
ftr-424	816	15	with	with	ADP
ftr-424	816	16	the	the	DET
ftr-424	816	17	lack	lack	NOUN
ftr-424	816	18	of	of	ADP
ftr-424	816	19	amt	amt	PROPN
ftr-424	816	20	indexation	indexation	NOUN
ftr-424	816	21	results	result	NOUN
ftr-424	816	22	in	in	ADP
ftr-424	816	23	an	an	DET
ftr-424	816	24	inexorable	inexorable	ADJ
ftr-424	816	25	downward	downward	ADJ
ftr-424	816	26	creep	creep	NOUN
ftr-424	816	27	of	of	ADP
ftr-424	816	28	applicability	applicability	NOUN
ftr-424	816	29	of	of	ADP
ftr-424	816	30	the	the	DET
ftr-424	816	31	amt	amt	PROPN
ftr-424	816	32	to	to	ADP
ftr-424	816	33	lower	low	ADJ
ftr-424	816	34	-	-	PUNCT
ftr-424	816	35	bracket	bracket	NOUN
ftr-424	816	36	taxpayers	taxpayer	NOUN
ftr-424	816	37	who	who	PRON
ftr-424	816	38	would	would	AUX
ftr-424	816	39	otherwise	otherwise	ADV
ftr-424	816	40	have	have	AUX
ftr-424	816	41	received	receive	VERB
ftr-424	816	42	a	a	DET
ftr-424	816	43	greater	great	ADJ
ftr-424	816	44	benefit	benefit	NOUN
ftr-424	816	45	from	from	ADP
ftr-424	816	46	the	the	DET
ftr-424	816	47	2001	2001	NUM
ftr-424	816	48	-	-	SYM
ftr-424	816	49	2003	2003	NUM
ftr-424	816	50	tax	tax	NOUN
ftr-424	816	51	cuts	cut	NOUN
ftr-424	816	52	.	.	PUNCT
ftr-424	817	1	those	those	PRON
ftr-424	817	2	urging	urge	VERB
ftr-424	817	3	amt	amt	PROPN
ftr-424	817	4	reform	reform	NOUN
ftr-424	817	5	argue	argue	VERB
ftr-424	817	6	that	that	SCONJ
ftr-424	817	7	this	this	DET
ftr-424	817	8	downward	downward	ADJ
ftr-424	817	9	creep	creep	NOUN
ftr-424	817	10	is	be	AUX
ftr-424	817	11	particularly	particularly	ADV
ftr-424	817	12	inconsistent	inconsistent	ADJ
ftr-424	817	13	with	with	ADP
ftr-424	817	14	the	the	DET
ftr-424	817	15	amt	amt	PROPN
ftr-424	817	16	's	's	PART
ftr-424	817	17	stated	state	VERB
ftr-424	817	18	goal	goal	NOUN
ftr-424	817	19	of	of	ADP
ftr-424	817	20	ensuring	ensure	VERB
ftr-424	817	21	that	that	SCONJ
ftr-424	817	22	the	the	DET
ftr-424	817	23	wealthiest	wealthy	ADJ
ftr-424	817	24	americans	americans	PROPN
ftr-424	817	25	pay	pay	VERB
ftr-424	817	26	some	some	DET
ftr-424	817	27	share	share	NOUN
ftr-424	817	28	of	of	ADP
ftr-424	817	29	the	the	DET
ftr-424	817	30	federal	federal	ADJ
ftr-424	817	31	tax	tax	NOUN
ftr-424	817	32	burden	burden	NOUN
ftr-424	817	33	,	,	PUNCT
ftr-424	817	34	'	'	PUNCT
ftr-424	817	35	given	give	VERB
ftr-424	817	36	congress	congress	PROPN
ftr-424	817	37	'	'	PART
ftr-424	817	38	stated	state	VERB
ftr-424	817	39	aim	aim	NOUN
ftr-424	817	40	of	of	ADP
ftr-424	817	41	reducing	reduce	VERB
ftr-424	817	42	the	the	DET
ftr-424	817	43	tax	tax	NOUN
ftr-424	817	44	burden	burden	NOUN
ftr-424	817	45	for	for	ADP
ftr-424	817	46	all	all	DET
ftr-424	817	47	taxpayers	taxpayer	NOUN
ftr-424	817	48	through	through	ADP
ftr-424	817	49	the	the	DET
ftr-424	817	50	2001	2001	NUM
ftr-424	817	51	-	-	SYM
ftr-424	817	52	2003	2003	NUM
ftr-424	817	53	tax	tax	NOUN
ftr-424	817	54	cuts	cut	NOUN
ftr-424	817	55	.	.	PUNCT
ftr-424	818	1	there	there	PRON
ftr-424	818	2	can	can	AUX
ftr-424	818	3	be	be	AUX
ftr-424	818	4	no	no	PRON
ftr-424	818	5	denying	deny	VERB
ftr-424	818	6	the	the	DET
ftr-424	818	7	inconsistency	inconsistency	NOUN
ftr-424	818	8	of	of	ADP
ftr-424	818	9	downward	downward	ADJ
ftr-424	818	10	creep	creep	NOUN
ftr-424	818	11	with	with	ADP
ftr-424	818	12	the	the	DET
ftr-424	818	13	narrow	narrow	ADJ
ftr-424	818	14	original	original	ADJ
ftr-424	818	15	minimum	minimum	ADJ
ftr-424	818	16	tax	tax	NOUN
ftr-424	818	17	purpose	purpose	NOUN
ftr-424	818	18	.	.	PUNCT
ftr-424	819	1	it	it	PRON
ftr-424	819	2	seems	seem	VERB
ftr-424	819	3	apparent	apparent	ADJ
ftr-424	819	4	,	,	PUNCT
ftr-424	819	5	however	however	ADV
ftr-424	819	6	,	,	PUNCT
ftr-424	819	7	that	that	SCONJ
ftr-424	819	8	the	the	DET
ftr-424	819	9	harm	harm	NOUN
ftr-424	819	10	caused	cause	VERB
ftr-424	819	11	by	by	ADP
ftr-424	819	12	downward	downward	ADJ
ftr-424	819	13	creep	creep	NOUN
ftr-424	819	14	is	be	AUX
ftr-424	819	15	more	more	ADJ
ftr-424	819	16	a	a	DET
ftr-424	819	17	question	question	NOUN
ftr-424	819	18	of	of	ADP
ftr-424	819	19	fairness	fairness	NOUN
ftr-424	819	20	due	due	ADP
ftr-424	819	21	to	to	ADP
ftr-424	819	22	decreasing	decrease	VERB
ftr-424	819	23	progressivity	progressivity	NOUN
ftr-424	819	24	in	in	ADP
ftr-424	819	25	the	the	DET
ftr-424	819	26	overall	overall	ADJ
ftr-424	819	27	tax	tax	NOUN
ftr-424	819	28	system	system	NOUN
ftr-424	819	29	than	than	SCONJ
ftr-424	819	30	it	it	PRON
ftr-424	819	31	is	be	AUX
ftr-424	819	32	a	a	DET
ftr-424	819	33	problem	problem	NOUN
ftr-424	819	34	of	of	ADP
ftr-424	819	35	incoherence.62	incoherence.62	NOUN
ftr-424	819	36	the	the	DET
ftr-424	819	37	amt	amt	PROPN
ftr-424	819	38	can	can	AUX
ftr-424	819	39	be	be	AUX
ftr-424	819	40	construed	construe	VERB
ftr-424	819	41	as	as	ADP
ftr-424	819	42	structurally	structurally	ADV
ftr-424	819	43	coherent	coherent	ADJ
ftr-424	819	44	if	if	SCONJ
ftr-424	819	45	it	it	PRON
ftr-424	819	46	is	be	AUX
ftr-424	819	47	cast	cast	VERB
ftr-424	819	48	as	as	ADP
ftr-424	819	49	a	a	DET
ftr-424	819	50	back	back	VERB
ftr-424	819	51	-	-	PUNCT
ftr-424	819	52	up	up	ADP
ftr-424	819	53	system	system	NOUN
ftr-424	819	54	that	that	PRON
ftr-424	819	55	attempts	attempt	VERB
ftr-424	819	56	to	to	PART
ftr-424	819	57	ensure	ensure	VERB
ftr-424	819	58	that	that	SCONJ
ftr-424	819	59	those	those	PRON
ftr-424	819	60	with	with	ADP
ftr-424	819	61	economic	economic	ADJ
ftr-424	819	62	159	159	NUM
ftr-424	819	63	.	.	PUNCT
ftr-424	820	1	see	see	VERB
ftr-424	820	2	,	,	PUNCT
ftr-424	820	3	e.g.	e.g.	ADV
ftr-424	820	4	,	,	PUNCT
ftr-424	820	5	maryhelen	maryhelen	ADJ
ftr-424	820	6	bettner	bettner	NOUN
ftr-424	820	7	v.	v.	ADP
ftr-424	820	8	comm'r	comm'r	PROPN
ftr-424	820	9	,	,	PUNCT
ftr-424	820	10	t.c	t.c	PROPN
ftr-424	820	11	.	.	PROPN
ftr-424	820	12	memo	memo	NOUN
ftr-424	820	13	1991	1991	NUM
ftr-424	820	14	-	-	SYM
ftr-424	820	15	453	453	NUM
ftr-424	820	16	(	(	PUNCT
ftr-424	820	17	where	where	SCONJ
ftr-424	820	18	a	a	DET
ftr-424	820	19	low	low	ADJ
ftr-424	820	20	-	-	PUNCT
ftr-424	820	21	income	income	NOUN
ftr-424	820	22	taxpayer	taxpayer	NOUN
ftr-424	820	23	received	receive	VERB
ftr-424	820	24	a	a	DET
ftr-424	820	25	net	net	ADJ
ftr-424	820	26	long	long	ADJ
ftr-424	820	27	term	term	NOUN
ftr-424	820	28	capital	capital	NOUN
ftr-424	820	29	gain	gain	NOUN
ftr-424	820	30	from	from	ADP
ftr-424	820	31	the	the	DET
ftr-424	820	32	sale	sale	NOUN
ftr-424	820	33	of	of	ADP
ftr-424	820	34	an	an	DET
ftr-424	820	35	apartment	apartment	NOUN
ftr-424	820	36	building	building	NOUN
ftr-424	820	37	that	that	PRON
ftr-424	820	38	subjected	subject	VERB
ftr-424	820	39	her	she	PRON
ftr-424	820	40	to	to	ADP
ftr-424	820	41	the	the	DET
ftr-424	820	42	amt	amt	PROPN
ftr-424	820	43	,	,	PUNCT
ftr-424	820	44	finding	find	VERB
ftr-424	820	45	that	that	SCONJ
ftr-424	820	46	"	"	PUNCT
ftr-424	820	47	[	[	X
ftr-424	820	48	w]hile	w]hile	ADP
ftr-424	820	49	it	it	PRON
ftr-424	820	50	is	be	AUX
ftr-424	820	51	apparent	apparent	ADJ
ftr-424	820	52	that	that	SCONJ
ftr-424	820	53	the	the	DET
ftr-424	820	54	congressional	congressional	ADJ
ftr-424	820	55	purpose	purpose	NOUN
ftr-424	820	56	in	in	ADP
ftr-424	820	57	enacting	enact	VERB
ftr-424	820	58	the	the	DET
ftr-424	820	59	minimum	minimum	ADJ
ftr-424	820	60	tax	tax	NOUN
ftr-424	820	61	was	be	AUX
ftr-424	820	62	to	to	PART
ftr-424	820	63	assure	assure	VERB
ftr-424	820	64	that	that	SCONJ
ftr-424	820	65	the	the	DET
ftr-424	820	66	wealthy	wealthy	ADJ
ftr-424	820	67	would	would	AUX
ftr-424	820	68	pay	pay	VERB
ftr-424	820	69	their	their	PRON
ftr-424	820	70	fair	fair	ADJ
ftr-424	820	71	share	share	NOUN
ftr-424	820	72	of	of	ADP
ftr-424	820	73	taxes	taxis	NOUN
ftr-424	820	74	,	,	PUNCT
ftr-424	820	75	the	the	DET
ftr-424	820	76	statute	statute	NOUN
ftr-424	820	77	by	by	ADP
ftr-424	820	78	no	no	DET
ftr-424	820	79	means	mean	NOUN
ftr-424	820	80	discriminated	discriminate	VERB
ftr-424	820	81	between	between	ADP
ftr-424	820	82	the	the	DET
ftr-424	820	83	wealthy	wealthy	ADJ
ftr-424	820	84	and	and	CCONJ
ftr-424	820	85	the	the	DET
ftr-424	820	86	nonwealthy	nonwealthy	ADJ
ftr-424	820	87	"	"	PUNCT
ftr-424	820	88	)	)	PUNCT
ftr-424	820	89	;	;	PUNCT
ftr-424	821	1	huntsberry	huntsberry	NOUN
ftr-424	821	2	v.	v.	ADP
ftr-424	821	3	comm'r	comm'r	PROPN
ftr-424	821	4	,	,	PUNCT
ftr-424	821	5	83	83	NUM
ftr-424	821	6	t.c	t.c	PROPN
ftr-424	821	7	.	.	PROPN
ftr-424	821	8	742,749	742,749	NUM
ftr-424	821	9	(	(	PUNCT
ftr-424	821	10	1984	1984	NUM
ftr-424	821	11	)	)	PUNCT
ftr-424	821	12	(	(	PUNCT
ftr-424	821	13	noting	note	VERB
ftr-424	821	14	that	that	SCONJ
ftr-424	821	15	the	the	DET
ftr-424	821	16	amt	amt	PROPN
ftr-424	821	17	was	be	AUX
ftr-424	821	18	structured	structure	VERB
ftr-424	821	19	quite	quite	ADV
ftr-424	821	20	differently	differently	ADV
ftr-424	821	21	from	from	ADP
ftr-424	821	22	the	the	DET
ftr-424	821	23	original	original	ADJ
ftr-424	821	24	minimum	minimum	ADJ
ftr-424	821	25	tax	tax	NOUN
ftr-424	821	26	,	,	PUNCT
ftr-424	821	27	in	in	ADP
ftr-424	821	28	that	that	SCONJ
ftr-424	821	29	it	it	PRON
ftr-424	821	30	applied	apply	VERB
ftr-424	821	31	graduated	graduate	VERB
ftr-424	821	32	rates	rate	NOUN
ftr-424	821	33	to	to	ADP
ftr-424	821	34	"	"	PUNCT
ftr-424	821	35	a	a	DET
ftr-424	821	36	new	new	ADJ
ftr-424	821	37	concept	concept	NOUN
ftr-424	821	38	"	"	PUNCT
ftr-424	821	39	of	of	ADP
ftr-424	821	40	income	income	NOUN
ftr-424	821	41	of	of	ADP
ftr-424	821	42	which	which	PRON
ftr-424	821	43	preferences	preference	NOUN
ftr-424	821	44	were	be	AUX
ftr-424	821	45	just	just	ADV
ftr-424	821	46	one	one	NUM
ftr-424	821	47	component	component	NOUN
ftr-424	821	48	)	)	PUNCT
ftr-424	821	49	.	.	PUNCT
ftr-424	822	1	160	160	NUM
ftr-424	822	2	.	.	X
ftr-424	822	3	2004	2004	NUM
ftr-424	822	4	nta	nta	PROPN
ftr-424	822	5	report	report	PROPN
ftr-424	822	6	,	,	PUNCT
ftr-424	822	7	supra	supra	PROPN
ftr-424	822	8	note	note	PROPN
ftr-424	822	9	134	134	NUM
ftr-424	822	10	,	,	PUNCT
ftr-424	822	11	at	at	ADP
ftr-424	822	12	383	383	NUM
ftr-424	822	13	(	(	PUNCT
ftr-424	822	14	stating	state	VERB
ftr-424	822	15	that	that	SCONJ
ftr-424	822	16	"	"	PUNCT
ftr-424	822	17	[	[	X
ftr-424	822	18	t]he	t]he	ADJ
ftr-424	822	19	amt	amt	PROPN
ftr-424	822	20	is	be	AUX
ftr-424	822	21	ensnaring	ensnare	VERB
ftr-424	822	22	an	an	DET
ftr-424	822	23	ever	ever	ADV
ftr-424	822	24	-	-	PUNCT
ftr-424	822	25	growing	grow	VERB
ftr-424	822	26	number	number	NOUN
ftr-424	822	27	of	of	ADP
ftr-424	822	28	taxpayers	taxpayer	NOUN
ftr-424	822	29	because	because	SCONJ
ftr-424	822	30	.	.	PUNCT
ftr-424	822	31	.	.	PUNCT
ftr-424	822	32	.	.	PUNCT
ftr-424	823	1	the	the	DET
ftr-424	823	2	amt	amt	PROPN
ftr-424	823	3	'	'	PUNCT
ftr-424	823	4	exemption	exemption	NOUN
ftr-424	823	5	amount	amount	NOUN
ftr-424	823	6	'	'	PUNCT
ftr-424	823	7	is	be	AUX
ftr-424	823	8	not	not	PART
ftr-424	823	9	indexed	index	VERB
ftr-424	823	10	for	for	ADP
ftr-424	823	11	inflation	inflation	NOUN
ftr-424	823	12	"	"	PUNCT
ftr-424	823	13	and	and	CCONJ
ftr-424	823	14	noting	note	VERB
ftr-424	823	15	that	that	SCONJ
ftr-424	823	16	if	if	SCONJ
ftr-424	823	17	the	the	DET
ftr-424	823	18	original	original	ADJ
ftr-424	823	19	exemption	exemption	NOUN
ftr-424	823	20	amount	amount	NOUN
ftr-424	823	21	of	of	ADP
ftr-424	823	22	$	$	SYM
ftr-424	823	23	30,000	30,000	NUM
ftr-424	823	24	in	in	ADP
ftr-424	823	25	1969	1969	NUM
ftr-424	823	26	had	have	AUX
ftr-424	823	27	been	be	AUX
ftr-424	823	28	indexed	index	VERB
ftr-424	823	29	for	for	ADP
ftr-424	823	30	inflation	inflation	NOUN
ftr-424	823	31	,	,	PUNCT
ftr-424	823	32	it	it	PRON
ftr-424	823	33	would	would	AUX
ftr-424	823	34	today	today	NOUN
ftr-424	823	35	be	be	AUX
ftr-424	823	36	approximately	approximately	ADV
ftr-424	823	37	$	$	SYM
ftr-424	823	38	153,500	153,500	NUM
ftr-424	823	39	instead	instead	ADV
ftr-424	823	40	of	of	ADP
ftr-424	823	41	only	only	ADV
ftr-424	823	42	$	$	SYM
ftr-424	823	43	45,000	45,000	NUM
ftr-424	823	44	for	for	ADP
ftr-424	823	45	married	married	ADJ
ftr-424	823	46	taxpayers	taxpayer	NOUN
ftr-424	823	47	and	and	CCONJ
ftr-424	823	48	$	$	SYM
ftr-424	823	49	33,750	33,750	NUM
ftr-424	823	50	for	for	ADP
ftr-424	823	51	most	most	ADJ
ftr-424	823	52	other	other	ADJ
ftr-424	823	53	taxpayers	taxpayer	NOUN
ftr-424	823	54	)	)	PUNCT
ftr-424	823	55	.	.	PUNCT
ftr-424	824	1	161	161	NUM
ftr-424	824	2	.	.	PUNCT
ftr-424	825	1	see	see	VERB
ftr-424	825	2	,	,	PUNCT
ftr-424	825	3	e.g.	e.g.	ADV
ftr-424	825	4	,	,	PUNCT
ftr-424	825	5	jec	jec	PROPN
ftr-424	825	6	amt	amt	PROPN
ftr-424	825	7	study	study	NOUN
ftr-424	825	8	,	,	PUNCT
ftr-424	825	9	supra	supra	PROPN
ftr-424	825	10	note	note	NOUN
ftr-424	825	11	129	129	NUM
ftr-424	825	12	,	,	PUNCT
ftr-424	825	13	at	at	ADP
ftr-424	825	14	10	10	NUM
ftr-424	825	15	(	(	PUNCT
ftr-424	825	16	noting	note	VERB
ftr-424	825	17	that	that	SCONJ
ftr-424	825	18	"	"	PUNCT
ftr-424	825	19	a	a	DET
ftr-424	825	20	tax	tax	NOUN
ftr-424	825	21	intended	intend	VERB
ftr-424	825	22	to	to	PART
ftr-424	825	23	apply	apply	VERB
ftr-424	825	24	only	only	ADV
ftr-424	825	25	to	to	ADP
ftr-424	825	26	high	high	ADJ
ftr-424	825	27	-	-	PUNCT
ftr-424	825	28	income	income	NOUN
ftr-424	825	29	taxpayers	taxpayer	NOUN
ftr-424	825	30	will	will	AUX
ftr-424	825	31	eventually	eventually	ADV
ftr-424	825	32	become	become	VERB
ftr-424	825	33	everyone	everyone	PRON
ftr-424	825	34	's	's	PART
ftr-424	825	35	tax	tax	NOUN
ftr-424	825	36	"	"	PUNCT
ftr-424	825	37	)	)	PUNCT
ftr-424	825	38	.	.	PUNCT
ftr-424	826	1	162	162	NUM
ftr-424	826	2	.	.	PUNCT
ftr-424	827	1	see	see	VERB
ftr-424	827	2	,	,	PUNCT
ftr-424	827	3	e.g.	e.g.	ADV
ftr-424	827	4	,	,	PUNCT
ftr-424	827	5	gale	gale	NOUN
ftr-424	827	6	&	&	CCONJ
ftr-424	827	7	potter	potter	PROPN
ftr-424	827	8	,	,	PUNCT
ftr-424	827	9	supra	supra	PROPN
ftr-424	827	10	note	note	NOUN
ftr-424	827	11	16	16	NUM
ftr-424	827	12	,	,	PUNCT
ftr-424	827	13	at	at	ADP
ftr-424	827	14	134	134	NUM
ftr-424	827	15	,	,	PUNCT
ftr-424	827	16	138	138	NUM
ftr-424	827	17	-	-	SYM
ftr-424	827	18	39	39	NUM
ftr-424	827	19	.	.	PUNCT
ftr-424	828	1	20041	20041	NUM
ftr-424	828	2	florida	florida	PROPN
ftr-424	828	3	tax	tax	PROPN
ftr-424	828	4	review	review	NOUN
ftr-424	828	5	income	income	NOUN
ftr-424	828	6	,	,	PUNCT
ftr-424	828	7	whether	whether	SCONJ
ftr-424	828	8	wealthy	wealthy	ADJ
ftr-424	828	9	or	or	CCONJ
ftr-424	828	10	merely	merely	ADV
ftr-424	828	11	upper	upper	ADJ
ftr-424	828	12	-	-	PUNCT
ftr-424	828	13	middle	middle	ADJ
ftr-424	828	14	income	income	NOUN
ftr-424	828	15	taxpayers	taxpayer	NOUN
ftr-424	828	16	,	,	PUNCT
ftr-424	828	17	can	can	AUX
ftr-424	828	18	not	not	PART
ftr-424	828	19	make	make	VERB
ftr-424	828	20	undue	undue	ADJ
ftr-424	828	21	use	use	NOUN
ftr-424	828	22	of	of	ADP
ftr-424	828	23	personal	personal	ADJ
ftr-424	828	24	expenditures	expenditure	NOUN
ftr-424	828	25	to	to	PART
ftr-424	828	26	avoid	avoid	VERB
ftr-424	828	27	their	their	PRON
ftr-424	828	28	fair	fair	ADJ
ftr-424	828	29	share	share	NOUN
ftr-424	828	30	of	of	ADP
ftr-424	828	31	the	the	DET
ftr-424	828	32	tax	tax	NOUN
ftr-424	828	33	burden	burden	NOUN
ftr-424	828	34	.	.	PUNCT
ftr-424	829	1	it	it	PRON
ftr-424	829	2	does	do	AUX
ftr-424	829	3	,	,	PUNCT
ftr-424	829	4	in	in	ADP
ftr-424	829	5	fact	fact	NOUN
ftr-424	829	6	,	,	PUNCT
ftr-424	829	7	perform	perform	VERB
ftr-424	829	8	that	that	DET
ftr-424	829	9	function	function	NOUN
ftr-424	829	10	in	in	ADP
ftr-424	829	11	a	a	DET
ftr-424	829	12	significant	significant	ADJ
ftr-424	829	13	number	number	NOUN
ftr-424	829	14	of	of	ADP
ftr-424	829	15	cases.63	cases.63	PRON
ftr-424	829	16	that	that	ADV
ftr-424	829	17	slightly	slightly	ADV
ftr-424	829	18	different	different	ADJ
ftr-424	829	19	view	view	NOUN
ftr-424	829	20	of	of	ADP
ftr-424	829	21	the	the	DET
ftr-424	829	22	amt	amt	PROPN
ftr-424	829	23	casts	cast	VERB
ftr-424	829	24	certain	certain	ADJ
ftr-424	829	25	preferences	preference	NOUN
ftr-424	829	26	(	(	PUNCT
ftr-424	829	27	e.g.	e.g.	ADV
ftr-424	829	28	,	,	PUNCT
ftr-424	829	29	deduction	deduction	NOUN
ftr-424	829	30	for	for	ADP
ftr-424	829	31	state	state	NOUN
ftr-424	829	32	and	and	CCONJ
ftr-424	829	33	local	local	ADJ
ftr-424	829	34	taxes	taxis	NOUN
ftr-424	829	35	,	,	PUNCT
ftr-424	829	36	miscellaneous	miscellaneous	ADJ
ftr-424	829	37	itemized	itemize	VERB
ftr-424	829	38	deductions	deduction	NOUN
ftr-424	829	39	)	)	PUNCT
ftr-424	829	40	as	as	ADP
ftr-424	829	41	reflecting	reflect	VERB
ftr-424	829	42	a	a	DET
ftr-424	829	43	substantial	substantial	ADJ
ftr-424	829	44	element	element	NOUN
ftr-424	829	45	of	of	ADP
ftr-424	829	46	personal	personal	ADJ
ftr-424	829	47	consumption	consumption	NOUN
ftr-424	829	48	and	and	CCONJ
ftr-424	829	49	thus	thus	ADV
ftr-424	829	50	appropriately	appropriately	ADV
ftr-424	829	51	limited	limit	VERB
ftr-424	829	52	under	under	ADP
ftr-424	829	53	the	the	DET
ftr-424	829	54	alternative	alternative	ADJ
ftr-424	829	55	system	system	NOUN
ftr-424	829	56	.	.	PUNCT
ftr-424	829	57	"	"	PUNCT
ftr-424	830	1	it	it	PRON
ftr-424	830	2	suggests	suggest	VERB
ftr-424	830	3	there	there	PRON
ftr-424	830	4	can	can	AUX
ftr-424	830	5	be	be	AUX
ftr-424	830	6	too	too	ADV
ftr-424	830	7	much	much	ADJ
ftr-424	830	8	of	of	ADP
ftr-424	830	9	a	a	DET
ftr-424	830	10	good	good	ADJ
ftr-424	830	11	thing	thing	NOUN
ftr-424	830	12	and	and	CCONJ
ftr-424	830	13	requires	require	VERB
ftr-424	830	14	a	a	DET
ftr-424	830	15	final	final	ADJ
ftr-424	830	16	weighing	weighing	NOUN
ftr-424	830	17	of	of	ADP
ftr-424	830	18	the	the	DET
ftr-424	830	19	aggregate	aggregate	ADJ
ftr-424	830	20	use	use	NOUN
ftr-424	830	21	of	of	ADP
ftr-424	830	22	incentives	incentive	NOUN
ftr-424	830	23	that	that	PRON
ftr-424	830	24	may	may	AUX
ftr-424	830	25	fortuitously	fortuitously	ADV
ftr-424	830	26	accrue	accrue	VERB
ftr-424	830	27	to	to	ADP
ftr-424	830	28	one	one	NUM
ftr-424	830	29	taxpayer	taxpayer	NOUN
ftr-424	830	30	and	and	CCONJ
ftr-424	830	31	that	that	PRON
ftr-424	830	32	would	would	AUX
ftr-424	830	33	otherwise	otherwise	ADV
ftr-424	830	34	let	let	VERB
ftr-424	830	35	that	that	DET
ftr-424	830	36	taxpayer	taxpayer	NOUN
ftr-424	830	37	avoid	avoid	VERB
ftr-424	830	38	taxes	taxis	NOUN
ftr-424	830	39	on	on	ADP
ftr-424	830	40	economic	economic	ADJ
ftr-424	830	41	income	income	NOUN
ftr-424	830	42	.	.	PUNCT
ftr-424	831	1	even	even	ADV
ftr-424	831	2	applying	apply	VERB
ftr-424	831	3	this	this	DET
ftr-424	831	4	perspective	perspective	NOUN
ftr-424	831	5	,	,	PUNCT
ftr-424	831	6	however	however	ADV
ftr-424	831	7	,	,	PUNCT
ftr-424	831	8	it	it	PRON
ftr-424	831	9	remains	remain	VERB
ftr-424	831	10	bothersome	bothersome	ADJ
ftr-424	831	11	if	if	SCONJ
ftr-424	831	12	the	the	DET
ftr-424	831	13	combination	combination	NOUN
ftr-424	831	14	of	of	ADP
ftr-424	831	15	the	the	DET
ftr-424	831	16	tax	tax	NOUN
ftr-424	831	17	cuts	cut	NOUN
ftr-424	831	18	(	(	PUNCT
ftr-424	831	19	including	include	VERB
ftr-424	831	20	estate	estate	NOUN
ftr-424	831	21	tax	tax	NOUN
ftr-424	831	22	repeal	repeal	NOUN
ftr-424	831	23	)	)	PUNCT
ftr-424	831	24	and	and	CCONJ
ftr-424	831	25	the	the	DET
ftr-424	831	26	operation	operation	NOUN
ftr-424	831	27	of	of	ADP
ftr-424	831	28	the	the	DET
ftr-424	831	29	amt	amt	PROPN
ftr-424	831	30	results	result	NOUN
ftr-424	831	31	in	in	ADP
ftr-424	831	32	an	an	DET
ftr-424	831	33	overall	overall	ADJ
ftr-424	831	34	shift	shift	NOUN
ftr-424	831	35	of	of	ADP
ftr-424	831	36	the	the	DET
ftr-424	831	37	federal	federal	ADJ
ftr-424	831	38	tax	tax	NOUN
ftr-424	831	39	burden	burden	NOUN
ftr-424	831	40	away	away	ADV
ftr-424	831	41	from	from	ADP
ftr-424	831	42	high	high	ADJ
ftr-424	831	43	-	-	PUNCT
ftr-424	831	44	income	income	NOUN
ftr-424	831	45	taxpayers	taxpayer	NOUN
ftr-424	831	46	and	and	CCONJ
ftr-424	831	47	onto	onto	ADP
ftr-424	831	48	ordinary	ordinary	ADJ
ftr-424	831	49	taxpayers	taxpayer	NOUN
ftr-424	831	50	.	.	PUNCT
ftr-424	832	1	the	the	DET
ftr-424	832	2	answer	answer	NOUN
ftr-424	832	3	to	to	ADP
ftr-424	832	4	this	this	DET
ftr-424	832	5	argument	argument	NOUN
ftr-424	832	6	is	be	AUX
ftr-424	832	7	not	not	PART
ftr-424	832	8	repeal	repeal	NOUN
ftr-424	832	9	of	of	ADP
ftr-424	832	10	the	the	DET
ftr-424	832	11	amt	amt	PROPN
ftr-424	832	12	,	,	PUNCT
ftr-424	832	13	but	but	CCONJ
ftr-424	832	14	rather	rather	ADV
ftr-424	832	15	restoration	restoration	NOUN
ftr-424	832	16	of	of	ADP
ftr-424	832	17	the	the	DET
ftr-424	832	18	overall	overall	ADJ
ftr-424	832	19	redistributive	redistributive	ADJ
ftr-424	832	20	potential	potential	NOUN
ftr-424	832	21	of	of	ADP
ftr-424	832	22	the	the	DET
ftr-424	832	23	tax	tax	NOUN
ftr-424	832	24	system	system	NOUN
ftr-424	832	25	through	through	ADP
ftr-424	832	26	changes	change	NOUN
ftr-424	832	27	to	to	ADP
ftr-424	832	28	both	both	CCONJ
ftr-424	832	29	the	the	DET
ftr-424	832	30	amt	amt	PROPN
ftr-424	832	31	and	and	CCONJ
ftr-424	832	32	the	the	DET
ftr-424	832	33	regular	regular	ADJ
ftr-424	832	34	tax	tax	NOUN
ftr-424	832	35	,	,	PUNCT
ftr-424	832	36	as	as	ADP
ftr-424	832	37	necessary	necessary	ADJ
ftr-424	832	38	.	.	PUNCT
ftr-424	833	1	this	this	DET
ftr-424	833	2	option	option	NOUN
ftr-424	833	3	will	will	AUX
ftr-424	833	4	be	be	AUX
ftr-424	833	5	explored	explore	VERB
ftr-424	833	6	in	in	ADP
ftr-424	833	7	part	part	NOUN
ftr-424	833	8	v	v	NOUN
ftr-424	833	9	,	,	PUNCT
ftr-424	833	10	below	below	ADV
ftr-424	833	11	.	.	PUNCT
ftr-424	834	1	b.	b.	PROPN
ftr-424	834	2	transparency	transparency	NOUN
ftr-424	834	3	the	the	DET
ftr-424	834	4	argument	argument	NOUN
ftr-424	834	5	from	from	ADP
ftr-424	834	6	purpose	purpose	NOUN
ftr-424	834	7	can	can	AUX
ftr-424	834	8	be	be	AUX
ftr-424	834	9	viewed	view	VERB
ftr-424	834	10	as	as	ADP
ftr-424	834	11	one	one	NUM
ftr-424	834	12	aspect	aspect	NOUN
ftr-424	834	13	of	of	ADP
ftr-424	834	14	an	an	DET
ftr-424	834	15	argument	argument	NOUN
ftr-424	834	16	about	about	ADP
ftr-424	834	17	the	the	DET
ftr-424	834	18	importance	importance	NOUN
ftr-424	834	19	of	of	ADP
ftr-424	834	20	transparency	transparency	NOUN
ftr-424	834	21	in	in	ADP
ftr-424	834	22	a	a	DET
ftr-424	834	23	self	self	NOUN
ftr-424	834	24	-	-	PUNCT
ftr-424	834	25	assessment	assessment	NOUN
ftr-424	834	26	tax	tax	NOUN
ftr-424	834	27	system	system	NOUN
ftr-424	834	28	that	that	PRON
ftr-424	834	29	relies	rely	VERB
ftr-424	834	30	to	to	ADP
ftr-424	834	31	a	a	DET
ftr-424	834	32	considerable	considerable	ADJ
ftr-424	834	33	extent	extent	NOUN
ftr-424	834	34	on	on	ADP
ftr-424	834	35	the	the	DET
ftr-424	834	36	willingness	willingness	NOUN
ftr-424	834	37	of	of	ADP
ftr-424	834	38	taxpayers	taxpayer	NOUN
ftr-424	834	39	to	to	PART
ftr-424	834	40	report	report	VERB
ftr-424	834	41	all	all	DET
ftr-424	834	42	items	item	NOUN
ftr-424	834	43	of	of	ADP
ftr-424	834	44	income	income	NOUN
ftr-424	834	45	fairly	fairly	ADV
ftr-424	834	46	.	.	PUNCT
ftr-424	835	1	prior	prior	ADV
ftr-424	835	2	to	to	ADP
ftr-424	835	3	2000	2000	NUM
ftr-424	835	4	,	,	PUNCT
ftr-424	835	5	most	most	ADJ
ftr-424	835	6	ordinary	ordinary	ADJ
ftr-424	835	7	taxpayers	taxpayer	NOUN
ftr-424	835	8	were	be	AUX
ftr-424	835	9	probably	probably	ADV
ftr-424	835	10	unaware	unaware	ADJ
ftr-424	835	11	of	of	ADP
ftr-424	835	12	the	the	DET
ftr-424	835	13	alternative	alternative	ADJ
ftr-424	835	14	tax	tax	NOUN
ftr-424	835	15	system	system	NOUN
ftr-424	835	16	.	.	PUNCT
ftr-424	835	17	'65	'65	NUM
ftr-424	835	18	because	because	SCONJ
ftr-424	835	19	of	of	ADP
ftr-424	835	20	the	the	DET
ftr-424	835	21	interaction	interaction	NOUN
ftr-424	835	22	of	of	ADP
ftr-424	835	23	the	the	DET
ftr-424	835	24	2001	2001	NUM
ftr-424	835	25	-	-	SYM
ftr-424	835	26	2003	2003	NUM
ftr-424	835	27	tax	tax	NOUN
ftr-424	835	28	cuts	cut	NOUN
ftr-424	835	29	with	with	ADP
ftr-424	835	30	the	the	DET
ftr-424	835	31	amt	amt	PROPN
ftr-424	835	32	provisions	provision	NOUN
ftr-424	835	33	,	,	PUNCT
ftr-424	835	34	however	however	ADV
ftr-424	835	35	,	,	PUNCT
ftr-424	835	36	these	these	DET
ftr-424	835	37	ordinary	ordinary	ADJ
ftr-424	835	38	taxpayers	taxpayer	NOUN
ftr-424	835	39	may	may	AUX
ftr-424	835	40	well	well	ADV
ftr-424	835	41	be	be	AUX
ftr-424	835	42	surprised	surprised	ADJ
ftr-424	835	43	to	to	PART
ftr-424	835	44	find	find	VERB
ftr-424	835	45	that	that	SCONJ
ftr-424	835	46	they	they	PRON
ftr-424	835	47	have	have	VERB
ftr-424	835	48	to	to	PART
ftr-424	835	49	do	do	VERB
ftr-424	835	50	extra	extra	ADJ
ftr-424	835	51	163	163	NUM
ftr-424	835	52	.	.	PUNCT
ftr-424	836	1	for	for	ADP
ftr-424	836	2	example	example	NOUN
ftr-424	836	3	,	,	PUNCT
ftr-424	836	4	although	although	SCONJ
ftr-424	836	5	the	the	DET
ftr-424	836	6	cheneys	cheney	NOUN
ftr-424	836	7	paid	pay	VERB
ftr-424	836	8	a	a	DET
ftr-424	836	9	rate	rate	NOUN
ftr-424	836	10	of	of	ADP
ftr-424	836	11	tax	tax	NOUN
ftr-424	836	12	in	in	ADP
ftr-424	836	13	2003	2003	NUM
ftr-424	836	14	that	that	PRON
ftr-424	836	15	was	be	AUX
ftr-424	836	16	significantly	significantly	ADV
ftr-424	836	17	below	below	ADP
ftr-424	836	18	the	the	DET
ftr-424	836	19	average	average	ADJ
ftr-424	836	20	rate	rate	NOUN
ftr-424	836	21	paid	pay	VERB
ftr-424	836	22	by	by	ADP
ftr-424	836	23	others	other	NOUN
ftr-424	836	24	in	in	ADP
ftr-424	836	25	the	the	DET
ftr-424	836	26	$	$	SYM
ftr-424	836	27	1-$2	1-$2	NUM
ftr-424	836	28	million	million	NUM
ftr-424	836	29	income	income	NOUN
ftr-424	836	30	group	group	NOUN
ftr-424	836	31	19	19	NUM
ftr-424	836	32	%	%	NOUN
ftr-424	836	33	on	on	ADP
ftr-424	836	34	reported	report	VERB
ftr-424	836	35	income	income	NOUN
ftr-424	836	36	(	(	PUNCT
ftr-424	836	37	12.7	12.7	NUM
ftr-424	836	38	%	%	NOUN
ftr-424	836	39	effective	effective	ADJ
ftr-424	836	40	tax	tax	NOUN
ftr-424	836	41	rate	rate	NOUN
ftr-424	836	42	on	on	ADP
ftr-424	836	43	total	total	ADJ
ftr-424	836	44	economic	economic	ADJ
ftr-424	836	45	income	income	NOUN
ftr-424	836	46	)	)	PUNCT
ftr-424	836	47	compared	compare	VERB
ftr-424	836	48	to	to	ADP
ftr-424	836	49	the	the	DET
ftr-424	836	50	29	29	NUM
ftr-424	836	51	%	%	NOUN
ftr-424	836	52	average	average	NOUN
ftr-424	836	53	,	,	PUNCT
ftr-424	836	54	they	they	PRON
ftr-424	836	55	paid	pay	VERB
ftr-424	836	56	more	more	ADJ
ftr-424	836	57	than	than	SCONJ
ftr-424	836	58	they	they	PRON
ftr-424	836	59	otherwise	otherwise	ADV
ftr-424	836	60	would	would	AUX
ftr-424	836	61	have	have	VERB
ftr-424	836	62	because	because	SCONJ
ftr-424	836	63	of	of	ADP
ftr-424	836	64	the	the	DET
ftr-424	836	65	application	application	NOUN
ftr-424	836	66	of	of	ADP
ftr-424	836	67	the	the	DET
ftr-424	836	68	amt	amt	PROPN
ftr-424	836	69	to	to	ADP
ftr-424	836	70	their	their	PRON
ftr-424	836	71	income	income	NOUN
ftr-424	836	72	.	.	PUNCT
ftr-424	837	1	see	see	VERB
ftr-424	837	2	johnston	johnston	PROPN
ftr-424	837	3	,	,	PUNCT
ftr-424	837	4	supra	supra	PROPN
ftr-424	837	5	note	note	VERB
ftr-424	837	6	73	73	NUM
ftr-424	837	7	.	.	NOUN
ftr-424	837	8	164	164	NUM
ftr-424	837	9	.	.	PUNCT
ftr-424	838	1	see	see	VERB
ftr-424	838	2	supra	supra	ADJ
ftr-424	838	3	text	text	NOUN
ftr-424	838	4	accompanying	accompanying	ADJ
ftr-424	838	5	note	note	NOUN
ftr-424	838	6	159	159	NUM
ftr-424	838	7	and	and	CCONJ
ftr-424	838	8	accompanying	accompany	VERB
ftr-424	838	9	text	text	NOUN
ftr-424	838	10	(	(	PUNCT
ftr-424	838	11	discussing	discuss	VERB
ftr-424	838	12	the	the	DET
ftr-424	838	13	huntsberry	huntsberry	NOUN
ftr-424	838	14	and	and	CCONJ
ftr-424	838	15	bettner	bettner	NOUN
ftr-424	838	16	cases	case	NOUN
ftr-424	838	17	)	)	PUNCT
ftr-424	838	18	and	and	CCONJ
ftr-424	838	19	the	the	DET
ftr-424	838	20	discussion	discussion	NOUN
ftr-424	838	21	in	in	ADP
ftr-424	838	22	part	part	NOUN
ftr-424	838	23	iv.d	iv.d	ADJ
ftr-424	838	24	,	,	PUNCT
ftr-424	838	25	infra	infra	NOUN
ftr-424	838	26	.	.	PUNCT
ftr-424	839	1	165	165	NUM
ftr-424	839	2	.	.	PUNCT
ftr-424	839	3	see	see	VERB
ftr-424	839	4	,	,	PUNCT
ftr-424	839	5	e.g.	e.g.	ADV
ftr-424	839	6	,	,	PUNCT
ftr-424	839	7	statement	statement	NOUN
ftr-424	839	8	of	of	ADP
ftr-424	839	9	david	david	PROPN
ftr-424	839	10	a.	a.	PROPN
ftr-424	839	11	lifson	lifson	PROPN
ftr-424	839	12	,	,	PUNCT
ftr-424	839	13	tax	tax	NOUN
ftr-424	839	14	division	division	NOUN
ftr-424	839	15	of	of	ADP
ftr-424	839	16	the	the	DET
ftr-424	839	17	american	american	PROPN
ftr-424	839	18	institute	institute	PROPN
ftr-424	839	19	of	of	ADP
ftr-424	839	20	certified	certify	VERB
ftr-424	839	21	public	public	ADJ
ftr-424	839	22	accountants	accountant	NOUN
ftr-424	839	23	,	,	PUNCT
ftr-424	839	24	to	to	ADP
ftr-424	839	25	the	the	DET
ftr-424	839	26	house	house	PROPN
ftr-424	839	27	committee	committee	PROPN
ftr-424	839	28	on	on	ADP
ftr-424	839	29	ways	way	NOUN
ftr-424	839	30	and	and	CCONJ
ftr-424	839	31	means	mean	NOUN
ftr-424	839	32	,	,	PUNCT
ftr-424	839	33	hearings	hearing	NOUN
ftr-424	839	34	on	on	ADP
ftr-424	839	35	the	the	DET
ftr-424	839	36	revenue	revenue	NOUN
ftr-424	839	37	provisions	provision	NOUN
ftr-424	839	38	in	in	ADP
ftr-424	839	39	the	the	DET
ftr-424	839	40	president	president	NOUN
ftr-424	839	41	's	's	PART
ftr-424	839	42	fiscal	fiscal	ADJ
ftr-424	839	43	year	year	NOUN
ftr-424	839	44	2000	2000	NUM
ftr-424	839	45	budget	budget	NOUN
ftr-424	839	46	(	(	PUNCT
ftr-424	839	47	mar	mar	PROPN
ftr-424	839	48	.	.	PROPN
ftr-424	839	49	10	10	NUM
ftr-424	839	50	,	,	PUNCT
ftr-424	839	51	1999	1999	NUM
ftr-424	839	52	)	)	PUNCT
ftr-424	839	53	(	(	PUNCT
ftr-424	839	54	noting	note	VERB
ftr-424	839	55	that	that	SCONJ
ftr-424	839	56	"	"	PUNCT
ftr-424	839	57	[	[	X
ftr-424	839	58	m]ost	m]ost	NOUN
ftr-424	839	59	sophisticated	sophisticated	ADJ
ftr-424	839	60	taxpayers	taxpayer	NOUN
ftr-424	839	61	understand	understand	VERB
ftr-424	839	62	that	that	SCONJ
ftr-424	839	63	there	there	PRON
ftr-424	839	64	is	be	VERB
ftr-424	839	65	an	an	DET
ftr-424	839	66	alternative	alternative	ADJ
ftr-424	839	67	tax	tax	NOUN
ftr-424	839	68	system	system	NOUN
ftr-424	839	69	,	,	PUNCT
ftr-424	839	70	and	and	CCONJ
ftr-424	839	71	that	that	SCONJ
ftr-424	839	72	they	they	PRON
ftr-424	839	73	may	may	AUX
ftr-424	839	74	sometimes	sometimes	ADV
ftr-424	839	75	wind	wind	VERB
ftr-424	839	76	up	up	ADP
ftr-424	839	77	in	in	ADP
ftr-424	839	78	its	its	PRON
ftr-424	839	79	clutches	clutch	NOUN
ftr-424	839	80	;	;	PUNCT
ftr-424	839	81	unsophisticated	unsophisticated	ADJ
ftr-424	839	82	taxpayers	taxpayer	NOUN
ftr-424	839	83	,	,	PUNCT
ftr-424	839	84	however	however	ADV
ftr-424	839	85	,	,	PUNCT
ftr-424	839	86	may	may	AUX
ftr-424	839	87	never	never	ADV
ftr-424	839	88	have	have	AUX
ftr-424	839	89	even	even	ADV
ftr-424	839	90	heard	hear	VERB
ftr-424	839	91	of	of	ADP
ftr-424	839	92	the	the	DET
ftr-424	839	93	amt	amt	PROPN
ftr-424	839	94	,	,	PUNCT
ftr-424	839	95	certainly	certainly	ADV
ftr-424	839	96	do	do	AUX
ftr-424	839	97	not	not	PART
ftr-424	839	98	understand	understand	VERB
ftr-424	839	99	it	it	PRON
ftr-424	839	100	,	,	PUNCT
ftr-424	839	101	and	and	CCONJ
ftr-424	839	102	do	do	AUX
ftr-424	839	103	not	not	PART
ftr-424	839	104	expect	expect	VERB
ftr-424	839	105	to	to	PART
ftr-424	839	106	ever	ever	ADV
ftr-424	839	107	have	have	VERB
ftr-424	839	108	to	to	PART
ftr-424	839	109	worry	worry	VERB
ftr-424	839	110	about	about	ADP
ftr-424	839	111	it	it	PRON
ftr-424	839	112	"	"	PUNCT
ftr-424	839	113	)	)	PUNCT
ftr-424	839	114	.	.	PUNCT
ftr-424	840	1	only	only	ADV
ftr-424	840	2	about	about	ADV
ftr-424	840	3	40,000	40,000	NUM
ftr-424	840	4	taxpayers	taxpayer	NOUN
ftr-424	840	5	with	with	ADP
ftr-424	840	6	agi	agi	NOUN
ftr-424	840	7	less	less	ADJ
ftr-424	840	8	than	than	ADP
ftr-424	840	9	$	$	SYM
ftr-424	840	10	50,000	50,000	NUM
ftr-424	840	11	owed	owe	VERB
ftr-424	840	12	any	any	DET
ftr-424	840	13	amt	amt	PROPN
ftr-424	840	14	in	in	ADP
ftr-424	840	15	2001	2001	NUM
ftr-424	840	16	(	(	PUNCT
ftr-424	840	17	and	and	CCONJ
ftr-424	840	18	even	even	ADV
ftr-424	840	19	these	these	DET
ftr-424	840	20	taxpayers	taxpayer	NOUN
ftr-424	840	21	may	may	AUX
ftr-424	840	22	have	have	AUX
ftr-424	840	23	had	have	VERB
ftr-424	840	24	higher	high	ADJ
ftr-424	840	25	gross	gross	ADJ
ftr-424	840	26	incomes	income	NOUN
ftr-424	840	27	because	because	SCONJ
ftr-424	840	28	of	of	ADP
ftr-424	840	29	above	above	ADP
ftr-424	840	30	-	-	PUNCT
ftr-424	840	31	the	the	DET
ftr-424	840	32	-	-	PUNCT
ftr-424	840	33	line	line	NOUN
ftr-424	840	34	deductions	deduction	NOUN
ftr-424	840	35	)	)	PUNCT
ftr-424	840	36	.	.	PUNCT
ftr-424	841	1	see	see	VERB
ftr-424	841	2	2003	2003	NUM
ftr-424	841	3	nta	nta	PROPN
ftr-424	841	4	report	report	PROPN
ftr-424	841	5	,	,	PUNCT
ftr-424	841	6	supra	supra	PROPN
ftr-424	841	7	note	note	PROPN
ftr-424	841	8	124	124	NUM
ftr-424	841	9	,	,	PUNCT
ftr-424	841	10	at	at	ADP
ftr-424	841	11	5	5	NUM
ftr-424	841	12	n.	n.	NOUN
ftr-424	841	13	3	3	NUM
ftr-424	841	14	.	.	PUNCT
ftr-424	842	1	[	[	X
ftr-424	842	2	vol	vol	NOUN
ftr-424	842	3	.	.	PUNCT
ftr-424	842	4	6:9	6:9	NUM
ftr-424	843	1	congress	congress	PROPN
ftr-424	843	2	fiddles	fiddle	VERB
ftr-424	843	3	while	while	SCONJ
ftr-424	843	4	middle	middle	PROPN
ftr-424	843	5	america	america	PROPN
ftr-424	843	6	burns	burn	VERB
ftr-424	843	7	calculations	calculation	NOUN
ftr-424	843	8	to	to	PART
ftr-424	843	9	be	be	AUX
ftr-424	843	10	sure	sure	ADJ
ftr-424	843	11	that	that	SCONJ
ftr-424	843	12	they	they	PRON
ftr-424	843	13	are	be	AUX
ftr-424	843	14	not	not	PART
ftr-424	843	15	potentially	potentially	ADV
ftr-424	843	16	liable	liable	ADJ
ftr-424	843	17	for	for	ADP
ftr-424	843	18	the	the	DET
ftr-424	843	19	amt	amt	PROPN
ftr-424	843	20	.	.	PUNCT
ftr-424	844	1	in	in	ADP
ftr-424	844	2	the	the	DET
ftr-424	844	3	process	process	NOUN
ftr-424	844	4	,	,	PUNCT
ftr-424	844	5	they	they	PRON
ftr-424	844	6	may	may	AUX
ftr-424	844	7	miss	miss	VERB
ftr-424	844	8	allowable	allowable	ADJ
ftr-424	844	9	deductions	deduction	NOUN
ftr-424	844	10	or	or	CCONJ
ftr-424	844	11	,	,	PUNCT
ftr-424	844	12	if	if	SCONJ
ftr-424	844	13	they	they	PRON
ftr-424	844	14	have	have	VERB
ftr-424	844	15	a	a	DET
ftr-424	844	16	one	one	NUM
ftr-424	844	17	-	-	PUNCT
ftr-424	844	18	time	time	NOUN
ftr-424	844	19	"	"	PUNCT
ftr-424	844	20	minimum	minimum	ADJ
ftr-424	844	21	tax	tax	NOUN
ftr-424	844	22	credit	credit	NOUN
ftr-424	844	23	"	"	PUNCT
ftr-424	844	24	from	from	ADP
ftr-424	844	25	an	an	DET
ftr-424	844	26	earlier	early	ADJ
ftr-424	844	27	payment	payment	NOUN
ftr-424	844	28	of	of	ADP
ftr-424	844	29	amt	amt	PROPN
ftr-424	844	30	,	,	PUNCT
ftr-424	844	31	they	they	PRON
ftr-424	844	32	may	may	AUX
ftr-424	844	33	fail	fail	VERB
ftr-424	844	34	.to	.to	PUNCT
ftr-424	844	35	use	use	VERB
ftr-424	844	36	the	the	DET
ftr-424	844	37	allowable	allowable	ADJ
ftr-424	844	38	credit	credit	NOUN
ftr-424	844	39	.	.	PUNCT
ftr-424	845	1	because	because	SCONJ
ftr-424	845	2	of	of	ADP
ftr-424	845	3	the	the	DET
ftr-424	845	4	inconsistency	inconsistency	NOUN
ftr-424	845	5	between	between	ADP
ftr-424	845	6	the	the	DET
ftr-424	845	7	amt	amt	PROPN
ftr-424	845	8	and	and	CCONJ
ftr-424	845	9	regular	regular	ADJ
ftr-424	845	10	tax	tax	NOUN
ftr-424	845	11	systems	system	NOUN
ftr-424	845	12	and	and	CCONJ
ftr-424	845	13	the	the	DET
ftr-424	845	14	failure	failure	NOUN
ftr-424	845	15	of	of	ADP
ftr-424	845	16	required	require	VERB
ftr-424	845	17	interest	interest	NOUN
ftr-424	845	18	reporting	report	VERB
ftr-424	845	19	to	to	PART
ftr-424	845	20	make	make	VERB
ftr-424	845	21	any	any	DET
ftr-424	845	22	distinctions	distinction	NOUN
ftr-424	845	23	among	among	ADP
ftr-424	845	24	types	type	NOUN
ftr-424	845	25	of	of	ADP
ftr-424	845	26	interest	interest	NOUN
ftr-424	845	27	,	,	PUNCT
ftr-424	845	28	some	some	DET
ftr-424	845	29	taxpayers	taxpayer	NOUN
ftr-424	845	30	may	may	AUX
ftr-424	845	31	not	not	PART
ftr-424	845	32	understand	understand	VERB
ftr-424	845	33	or	or	CCONJ
ftr-424	845	34	comply	comply	VERB
ftr-424	845	35	with	with	ADP
ftr-424	845	36	the	the	DET
ftr-424	845	37	different	different	ADJ
ftr-424	845	38	amt	amt	PROPN
ftr-424	845	39	treatment	treatment	NOUN
ftr-424	845	40	of	of	ADP
ftr-424	845	41	various	various	ADJ
ftr-424	845	42	types	type	NOUN
ftr-424	845	43	of	of	ADP
ftr-424	845	44	interest	interest	NOUN
ftr-424	845	45	.	.	PUNCT
ftr-424	846	1	'66	'66	NUM
ftr-424	846	2	the	the	DET
ftr-424	846	3	average	average	ADJ
ftr-424	846	4	additional	additional	ADJ
ftr-424	846	5	tax	tax	NOUN
ftr-424	846	6	liability	liability	NOUN
ftr-424	846	7	for	for	ADP
ftr-424	846	8	amt	amt	PROPN
ftr-424	846	9	taxpayers	taxpayer	NOUN
ftr-424	846	10	is	be	AUX
ftr-424	846	11	$	$	SYM
ftr-424	846	12	6,000.167	6,000.167	NUM
ftr-424	846	13	if	if	SCONJ
ftr-424	846	14	unaware	unaware	ADJ
ftr-424	846	15	of	of	ADP
ftr-424	846	16	the	the	DET
ftr-424	846	17	amt	amt	PROPN
ftr-424	846	18	,	,	PUNCT
ftr-424	846	19	taxpayers	taxpayer	NOUN
ftr-424	846	20	may	may	AUX
ftr-424	846	21	not	not	PART
ftr-424	846	22	have	have	AUX
ftr-424	846	23	set	set	VERB
ftr-424	846	24	aside	aside	ADP
ftr-424	846	25	sufficient	sufficient	ADJ
ftr-424	846	26	funds	fund	NOUN
ftr-424	846	27	to	to	PART
ftr-424	846	28	pay	pay	VERB
ftr-424	846	29	the	the	DET
ftr-424	846	30	tax	tax	NOUN
ftr-424	846	31	and	and	CCONJ
ftr-424	846	32	may	may	AUX
ftr-424	846	33	have	have	AUX
ftr-424	846	34	failed	fail	VERB
ftr-424	846	35	to	to	PART
ftr-424	846	36	make	make	VERB
ftr-424	846	37	required	required	ADJ
ftr-424	846	38	estimated	estimate	VERB
ftr-424	846	39	tax	tax	NOUN
ftr-424	846	40	payments	payment	NOUN
ftr-424	846	41	.	.	PUNCT
ftr-424	847	1	as	as	ADP
ftr-424	847	2	a	a	DET
ftr-424	847	3	result	result	NOUN
ftr-424	847	4	,	,	PUNCT
ftr-424	847	5	new	new	ADJ
ftr-424	847	6	amt	amt	PROPN
ftr-424	847	7	taxpayers	taxpayer	NOUN
ftr-424	847	8	may	may	AUX
ftr-424	847	9	be	be	AUX
ftr-424	847	10	more	more	ADV
ftr-424	847	11	likely	likely	ADJ
ftr-424	847	12	to	to	PART
ftr-424	847	13	be	be	AUX
ftr-424	847	14	subject	subject	ADJ
ftr-424	847	15	to	to	ADP
ftr-424	847	16	underpayment	underpayment	ADJ
ftr-424	847	17	penalties.168	penalties.168	NOUN
ftr-424	847	18	this	this	DET
ftr-424	847	19	lack	lack	NOUN
ftr-424	847	20	of	of	ADP
ftr-424	847	21	transparency	transparency	NOUN
ftr-424	847	22	in	in	ADP
ftr-424	847	23	the	the	DET
ftr-424	847	24	tax	tax	NOUN
ftr-424	847	25	system	system	NOUN
ftr-424	847	26	is	be	AUX
ftr-424	847	27	likely	likely	ADJ
ftr-424	847	28	to	to	PART
ftr-424	847	29	cause	cause	VERB
ftr-424	847	30	considerable	considerable	ADJ
ftr-424	847	31	resentment	resentment	NOUN
ftr-424	847	32	,	,	PUNCT
ftr-424	847	33	as	as	SCONJ
ftr-424	847	34	taxpayers	taxpayer	NOUN
ftr-424	847	35	feel	feel	VERB
ftr-424	847	36	that	that	SCONJ
ftr-424	847	37	making	make	VERB
ftr-424	847	38	the	the	DET
ftr-424	847	39	extra	extra	ADJ
ftr-424	847	40	calculations	calculation	NOUN
ftr-424	847	41	is	be	AUX
ftr-424	847	42	an	an	DET
ftr-424	847	43	unreasonable	unreasonable	ADJ
ftr-424	847	44	burden	burden	NOUN
ftr-424	847	45	and	and	CCONJ
ftr-424	847	46	,	,	PUNCT
ftr-424	847	47	if	if	SCONJ
ftr-424	847	48	they	they	PRON
ftr-424	847	49	indeed	indeed	ADV
ftr-424	847	50	have	have	VERB
ftr-424	847	51	to	to	PART
ftr-424	847	52	pay	pay	VERB
ftr-424	847	53	the	the	DET
ftr-424	847	54	amt	amt	PROPN
ftr-424	847	55	or	or	CCONJ
ftr-424	847	56	a	a	DET
ftr-424	847	57	related	related	ADJ
ftr-424	847	58	penalty	penalty	NOUN
ftr-424	847	59	,	,	PUNCT
ftr-424	847	60	that	that	SCONJ
ftr-424	847	61	they	they	PRON
ftr-424	847	62	have	have	AUX
ftr-424	847	63	been	be	AUX
ftr-424	847	64	cheated	cheat	VERB
ftr-424	847	65	out	out	ADP
ftr-424	847	66	of	of	ADP
ftr-424	847	67	the	the	DET
ftr-424	847	68	additional	additional	ADJ
ftr-424	847	69	tax	tax	NOUN
ftr-424	847	70	amount	amount	NOUN
ftr-424	847	71	required	require	VERB
ftr-424	847	72	,	,	PUNCT
ftr-424	847	73	without	without	ADP
ftr-424	847	74	fair	fair	ADJ
ftr-424	847	75	notice	notice	NOUN
ftr-424	847	76	of	of	ADP
ftr-424	847	77	its	its	PRON
ftr-424	847	78	potential	potential	ADJ
ftr-424	847	79	applicability	applicability	NOUN
ftr-424	847	80	.	.	PUNCT
ftr-424	848	1	while	while	SCONJ
ftr-424	848	2	the	the	DET
ftr-424	848	3	importance	importance	NOUN
ftr-424	848	4	of	of	ADP
ftr-424	848	5	transparency	transparency	NOUN
ftr-424	848	6	can	can	AUX
ftr-424	848	7	not	not	PART
ftr-424	848	8	be	be	AUX
ftr-424	848	9	denied	deny	VERB
ftr-424	848	10	,	,	PUNCT
ftr-424	848	11	it	it	PRON
ftr-424	848	12	is	be	AUX
ftr-424	848	13	not	not	PART
ftr-424	848	14	clear	clear	ADJ
ftr-424	848	15	that	that	SCONJ
ftr-424	848	16	the	the	DET
ftr-424	848	17	transparency	transparency	NOUN
ftr-424	848	18	argument	argument	NOUN
ftr-424	848	19	is	be	AUX
ftr-424	848	20	itself	itself	PRON
ftr-424	848	21	a	a	DET
ftr-424	848	22	strong	strong	ADJ
ftr-424	848	23	reason	reason	NOUN
ftr-424	848	24	for	for	ADP
ftr-424	848	25	outright	outright	ADJ
ftr-424	848	26	repeal	repeal	NOUN
ftr-424	848	27	of	of	ADP
ftr-424	848	28	the	the	DET
ftr-424	848	29	amt	amt	PROPN
ftr-424	848	30	,	,	PUNCT
ftr-424	848	31	rather	rather	ADV
ftr-424	848	32	than	than	ADP
ftr-424	848	33	other	other	ADJ
ftr-424	848	34	solutions	solution	NOUN
ftr-424	848	35	to	to	ADP
ftr-424	848	36	the	the	DET
ftr-424	848	37	quandary	quandary	NOUN
ftr-424	848	38	.	.	PUNCT
ftr-424	849	1	part	part	NOUN
ftr-424	849	2	of	of	ADP
ftr-424	849	3	the	the	DET
ftr-424	849	4	reason	reason	NOUN
ftr-424	849	5	the	the	DET
ftr-424	849	6	amt	amt	PROPN
ftr-424	849	7	is	be	AUX
ftr-424	849	8	not	not	PART
ftr-424	849	9	transparent	transparent	ADJ
ftr-424	849	10	is	be	AUX
ftr-424	849	11	the	the	DET
ftr-424	849	12	rhetoric	rhetoric	NOUN
ftr-424	849	13	that	that	PRON
ftr-424	849	14	is	be	AUX
ftr-424	849	15	used	use	VERB
ftr-424	849	16	by	by	ADP
ftr-424	849	17	congress	congress	PROPN
ftr-424	849	18	,	,	PUNCT
ftr-424	849	19	practitioners	practitioner	NOUN
ftr-424	849	20	,	,	PUNCT
ftr-424	849	21	and	and	CCONJ
ftr-424	849	22	academics	academic	NOUN
ftr-424	849	23	alike	alike	ADV
ftr-424	849	24	to	to	PART
ftr-424	849	25	describe	describe	VERB
ftr-424	849	26	it	it	PRON
ftr-424	849	27	,	,	PUNCT
ftr-424	849	28	often	often	ADV
ftr-424	849	29	in	in	ADP
ftr-424	849	30	the	the	DET
ftr-424	849	31	context	context	NOUN
ftr-424	849	32	of	of	ADP
ftr-424	849	33	campaigns	campaign	NOUN
ftr-424	849	34	to	to	PART
ftr-424	849	35	support	support	VERB
ftr-424	849	36	particular	particular	ADJ
ftr-424	849	37	reforms	reform	NOUN
ftr-424	849	38	that	that	PRON
ftr-424	849	39	will	will	AUX
ftr-424	849	40	benefit	benefit	VERB
ftr-424	849	41	particular	particular	ADJ
ftr-424	849	42	constituent	constituent	NOUN
ftr-424	849	43	groups	group	NOUN
ftr-424	849	44	.	.	PUNCT
ftr-424	850	1	'69	'69	X
ftr-424	850	2	our	our	PRON
ftr-424	850	3	tax	tax	NOUN
ftr-424	850	4	system	system	NOUN
ftr-424	850	5	includes	include	VERB
ftr-424	850	6	several	several	ADJ
ftr-424	850	7	different	different	ADJ
ftr-424	850	8	tax	tax	NOUN
ftr-424	850	9	regimes	regime	NOUN
ftr-424	850	10	166	166	NUM
ftr-424	850	11	.	.	PUNCT
ftr-424	851	1	for	for	ADP
ftr-424	851	2	example	example	NOUN
ftr-424	851	3	,	,	PUNCT
ftr-424	851	4	the	the	DET
ftr-424	851	5	amt	amt	PROPN
ftr-424	851	6	allows	allow	VERB
ftr-424	851	7	a	a	DET
ftr-424	851	8	deduction	deduction	NOUN
ftr-424	851	9	for	for	ADP
ftr-424	851	10	interest	interest	NOUN
ftr-424	851	11	paid	pay	VERB
ftr-424	851	12	on	on	ADP
ftr-424	851	13	mortgage	mortgage	NOUN
ftr-424	851	14	loans	loan	NOUN
ftr-424	851	15	that	that	PRON
ftr-424	851	16	are	be	AUX
ftr-424	851	17	used	use	VERB
ftr-424	851	18	to	to	PART
ftr-424	851	19	purchase	purchase	VERB
ftr-424	851	20	a	a	DET
ftr-424	851	21	home	home	NOUN
ftr-424	851	22	,	,	PUNCT
ftr-424	851	23	but	but	CCONJ
ftr-424	851	24	it	it	PRON
ftr-424	851	25	does	do	AUX
ftr-424	851	26	not	not	PART
ftr-424	851	27	allow	allow	VERB
ftr-424	851	28	a	a	DET
ftr-424	851	29	deduction	deduction	NOUN
ftr-424	851	30	for	for	ADP
ftr-424	851	31	interest	interest	NOUN
ftr-424	851	32	paid	pay	VERB
ftr-424	851	33	on	on	ADP
ftr-424	851	34	home	home	NOUN
ftr-424	851	35	equity	equity	NOUN
ftr-424	851	36	loans	loan	NOUN
ftr-424	851	37	that	that	PRON
ftr-424	851	38	are	be	AUX
ftr-424	851	39	used	use	VERB
ftr-424	851	40	for	for	ADP
ftr-424	851	41	personal	personal	ADJ
ftr-424	851	42	consumption	consumption	NOUN
ftr-424	851	43	.	.	PUNCT
ftr-424	852	1	167	167	NUM
ftr-424	852	2	.	.	X
ftr-424	852	3	2004	2004	NUM
ftr-424	852	4	nta	nta	PROPN
ftr-424	852	5	report	report	PROPN
ftr-424	852	6	,	,	PUNCT
ftr-424	852	7	supra	supra	PROPN
ftr-424	852	8	note	note	PROPN
ftr-424	852	9	134	134	NUM
ftr-424	852	10	,	,	PUNCT
ftr-424	852	11	at	at	ADP
ftr-424	852	12	383	383	NUM
ftr-424	852	13	(	(	PUNCT
ftr-424	852	14	citing	cite	VERB
ftr-424	852	15	leonard	leonard	PROPN
ftr-424	852	16	e.	e.	PROPN
ftr-424	852	17	burman	burman	PROPN
ftr-424	852	18	et	et	PROPN
ftr-424	852	19	al	al	PROPN
ftr-424	852	20	.	.	PROPN
ftr-424	852	21	,	,	PUNCT
ftr-424	852	22	the	the	DET
ftr-424	852	23	individual	individual	ADJ
ftr-424	852	24	alternative	alternative	ADJ
ftr-424	852	25	minimum	minimum	ADJ
ftr-424	852	26	tax	tax	NOUN
ftr-424	852	27	:	:	PUNCT
ftr-424	852	28	a	a	DET
ftr-424	852	29	data	data	NOUN
ftr-424	852	30	update	update	NOUN
ftr-424	852	31	,	,	PUNCT
ftr-424	852	32	tbl	tbl	NOUN
ftr-424	852	33	.	.	PUNCT
ftr-424	853	1	3	3	NUM
ftr-424	853	2	(	(	PUNCT
ftr-424	853	3	aug	aug	PROPN
ftr-424	853	4	.	.	PROPN
ftr-424	853	5	30	30	NUM
ftr-424	853	6	,	,	PUNCT
ftr-424	853	7	2004	2004	NUM
ftr-424	853	8	)	)	PUNCT
ftr-424	853	9	,	,	PUNCT
ftr-424	853	10	reprinted	reprint	VERB
ftr-424	853	11	in	in	ADP
ftr-424	853	12	2004	2004	NUM
ftr-424	853	13	tnt	tnt	PROPN
ftr-424	853	14	175	175	NUM
ftr-424	853	15	-	-	SYM
ftr-424	853	16	15	15	NUM
ftr-424	853	17	(	(	PUNCT
ftr-424	853	18	sept	sept	PROPN
ftr-424	853	19	.	.	PROPN
ftr-424	853	20	9	9	NUM
ftr-424	853	21	,	,	PUNCT
ftr-424	853	22	2004	2004	NUM
ftr-424	853	23	)	)	PUNCT
ftr-424	853	24	)	)	PUNCT
ftr-424	853	25	.	.	PUNCT
ftr-424	854	1	168	168	NUM
ftr-424	854	2	.	.	PUNCT
ftr-424	855	1	i	i	PRON
ftr-424	855	2	d.	d.	PROPN
ftr-424	855	3	at	at	ADP
ftr-424	855	4	384	384	NUM
ftr-424	855	5	.	.	NOUN
ftr-424	855	6	169	169	NUM
ftr-424	855	7	.	.	PUNCT
ftr-424	856	1	see	see	VERB
ftr-424	856	2	,	,	PUNCT
ftr-424	856	3	e.g.	e.g.	ADV
ftr-424	856	4	,	,	PUNCT
ftr-424	856	5	timothy	timothy	PROPN
ftr-424	856	6	carlson	carlson	PROPN
ftr-424	856	7	,	,	PUNCT
ftr-424	856	8	letter	letter	NOUN
ftr-424	856	9	to	to	ADP
ftr-424	856	10	sen	sen	PROPN
ftr-424	856	11	.	.	PROPN
ftr-424	856	12	grassley	grassley	PROPN
ftr-424	856	13	(	(	PUNCT
ftr-424	856	14	oct	oct	PROPN
ftr-424	856	15	.	.	PROPN
ftr-424	856	16	2	2	NUM
ftr-424	856	17	,	,	PUNCT
ftr-424	856	18	2003	2003	NUM
ftr-424	856	19	)	)	PUNCT
ftr-424	856	20	(	(	PUNCT
ftr-424	856	21	on	on	ADP
ftr-424	856	22	file	file	NOUN
ftr-424	856	23	with	with	ADP
ftr-424	856	24	author	author	NOUN
ftr-424	856	25	)	)	PUNCT
ftr-424	856	26	(	(	PUNCT
ftr-424	856	27	arguing	argue	VERB
ftr-424	856	28	without	without	ADP
ftr-424	856	29	substantiation	substantiation	NOUN
ftr-424	856	30	that	that	SCONJ
ftr-424	856	31	iso	iso	NOUN
ftr-424	856	32	exercise	exercise	NOUN
ftr-424	856	33	results	result	NOUN
ftr-424	856	34	in	in	ADP
ftr-424	856	35	punitive	punitive	ADJ
ftr-424	856	36	taxes	taxis	NOUN
ftr-424	856	37	on	on	ADP
ftr-424	856	38	phantom	phantom	ADJ
ftr-424	856	39	gains	gain	NOUN
ftr-424	856	40	,	,	PUNCT
ftr-424	856	41	resulting	result	VERB
ftr-424	856	42	in	in	ADP
ftr-424	856	43	"	"	PUNCT
ftr-424	856	44	[	[	PUNCT
ftr-424	856	45	m]any	m]any	NOUN
ftr-424	856	46	persons	person	NOUN
ftr-424	856	47	[	[	PUNCT
ftr-424	856	48	who	who	PRON
ftr-424	856	49	]	]	PUNCT
ftr-424	856	50	have	have	AUX
ftr-424	856	51	stopped	stop	VERB
ftr-424	856	52	working	work	VERB
ftr-424	856	53	because	because	SCONJ
ftr-424	856	54	the	the	DET
ftr-424	856	55	irs	irs	PROPN
ftr-424	856	56	is	be	AUX
ftr-424	856	57	taking	take	VERB
ftr-424	856	58	everything	everything	PRON
ftr-424	856	59	they	they	PRON
ftr-424	856	60	own	own	VERB
ftr-424	856	61	"	"	PUNCT
ftr-424	856	62	)	)	PUNCT
ftr-424	856	63	.	.	PUNCT
ftr-424	857	1	further	further	ADJ
ftr-424	857	2	examples	example	NOUN
ftr-424	857	3	are	be	AUX
ftr-424	857	4	provided	provide	VERB
ftr-424	857	5	in	in	ADP
ftr-424	857	6	the	the	DET
ftr-424	857	7	materials	material	NOUN
ftr-424	857	8	referenced	reference	VERB
ftr-424	857	9	in	in	ADP
ftr-424	857	10	note	note	NOUN
ftr-424	857	11	9	9	NUM
ftr-424	857	12	,	,	PUNCT
ftr-424	857	13	supra	supra	NOUN
ftr-424	857	14	.	.	PUNCT
ftr-424	858	1	this	this	DET
ftr-424	858	2	rhetoric	rhetoric	NOUN
ftr-424	858	3	is	be	AUX
ftr-424	858	4	particularly	particularly	ADV
ftr-424	858	5	harmful	harmful	ADJ
ftr-424	858	6	to	to	ADP
ftr-424	858	7	democratic	democratic	ADJ
ftr-424	858	8	deliberations	deliberation	NOUN
ftr-424	858	9	.	.	PUNCT
ftr-424	859	1	advocacy	advocacy	NOUN
ftr-424	859	2	groups	group	NOUN
ftr-424	859	3	'	'	PART
ftr-424	859	4	demonization	demonization	NOUN
ftr-424	859	5	of	of	ADP
ftr-424	859	6	the	the	DET
ftr-424	859	7	amt	amt	PROPN
ftr-424	859	8	,	,	PUNCT
ftr-424	859	9	as	as	SCONJ
ftr-424	859	10	though	though	SCONJ
ftr-424	859	11	it	it	PRON
ftr-424	859	12	were	be	AUX
ftr-424	859	13	an	an	DET
ftr-424	859	14	external	external	ADJ
ftr-424	859	15	cancer	cancer	NOUN
ftr-424	859	16	on	on	ADP
ftr-424	859	17	the	the	DET
ftr-424	859	18	tax	tax	NOUN
ftr-424	859	19	system	system	NOUN
ftr-424	859	20	rather	rather	ADV
ftr-424	859	21	than	than	ADP
ftr-424	859	22	a	a	DET
ftr-424	859	23	working	work	VERB
ftr-424	859	24	part	part	NOUN
ftr-424	859	25	of	of	ADP
ftr-424	859	26	that	that	DET
ftr-424	859	27	system	system	NOUN
ftr-424	859	28	,	,	PUNCT
ftr-424	859	29	threatens	threaten	VERB
ftr-424	859	30	to	to	PART
ftr-424	859	31	overpower	overpower	VERB
ftr-424	859	32	reasonable	reasonable	ADJ
ftr-424	859	33	policy	policy	NOUN
ftr-424	859	34	debate	debate	NOUN
ftr-424	859	35	with	with	ADP
ftr-424	859	36	colorful	colorful	ADJ
ftr-424	859	37	but	but	CCONJ
ftr-424	859	38	misleading	misleading	ADJ
ftr-424	859	39	sound	sound	ADJ
ftr-424	859	40	bites	bite	NOUN
ftr-424	859	41	that	that	PRON
ftr-424	859	42	distort	distort	VERB
ftr-424	859	43	the	the	DET
ftr-424	859	44	facts	fact	NOUN
ftr-424	859	45	.	.	PUNCT
ftr-424	860	1	for	for	ADP
ftr-424	860	2	example	example	NOUN
ftr-424	860	3	,	,	PUNCT
ftr-424	860	4	matthew	matthew	PROPN
ftr-424	860	5	bailey	bailey	PROPN
ftr-424	860	6	of	of	ADP
ftr-424	860	7	the	the	DET
ftr-424	860	8	national	national	PROPN
ftr-424	860	9	taxpayers	taxpayers	PROPN
ftr-424	860	10	union	union	PROPN
ftr-424	860	11	accuses	accuse	VERB
ftr-424	860	12	"	"	PUNCT
ftr-424	860	13	the	the	DET
ftr-424	860	14	government	government	NOUN
ftr-424	860	15	"	"	PUNCT
ftr-424	860	16	of	of	ADP
ftr-424	860	17	"	"	PUNCT
ftr-424	860	18	punish[ing	punish[ing	NOUN
ftr-424	860	19	]	]	PUNCT
ftr-424	860	20	the	the	DET
ftr-424	860	21	very	very	ADJ
ftr-424	860	22	activities	activity	NOUN
ftr-424	860	23	that	that	PRON
ftr-424	860	24	congress	congress	PROPN
ftr-424	860	25	seeks	seek	VERB
ftr-424	860	26	to	to	PART
ftr-424	860	27	encourage	encourage	VERB
ftr-424	860	28	,	,	PUNCT
ftr-424	860	29	"	"	PUNCT
ftr-424	860	30	as	as	SCONJ
ftr-424	860	31	though	though	SCONJ
ftr-424	860	32	two	two	NUM
ftr-424	860	33	different	different	ADJ
ftr-424	860	34	actors	actor	NOUN
ftr-424	860	35	enacted	enact	VERB
ftr-424	860	36	the	the	DET
ftr-424	860	37	amt	amt	PROPN
ftr-424	860	38	and	and	CCONJ
ftr-424	860	39	the	the	DET
ftr-424	860	40	regular	regular	ADJ
ftr-424	860	41	tax	tax	NOUN
ftr-424	860	42	.	.	PUNCT
ftr-424	861	1	see	see	VERB
ftr-424	861	2	bailey	bailey	NOUN
ftr-424	861	3	,	,	PUNCT
ftr-424	861	4	supra	supra	PROPN
ftr-424	861	5	note	note	NOUN
ftr-424	861	6	141	141	NUM
ftr-424	861	7	,	,	PUNCT
ftr-424	861	8	at	at	ADP
ftr-424	861	9	46	46	NUM
ftr-424	861	10	(	(	PUNCT
ftr-424	861	11	emphasis	emphasis	NOUN
ftr-424	861	12	added	add	VERB
ftr-424	861	13	)	)	PUNCT
ftr-424	861	14	.	.	PUNCT
ftr-424	862	1	of	of	ADP
ftr-424	862	2	course	course	ADV
ftr-424	862	3	,	,	PUNCT
ftr-424	862	4	tax	tax	NOUN
ftr-424	862	5	policy	policy	NOUN
ftr-424	862	6	debate	debate	NOUN
ftr-424	862	7	has	have	AUX
ftr-424	862	8	long	long	ADV
ftr-424	862	9	been	be	AUX
ftr-424	862	10	a	a	DET
ftr-424	862	11	focus	focus	NOUN
ftr-424	862	12	of	of	ADP
ftr-424	862	13	political	political	ADJ
ftr-424	862	14	maneuvering	maneuvering	NOUN
ftr-424	862	15	and	and	CCONJ
ftr-424	862	16	the	the	DET
ftr-424	862	17	accompanying	accompanying	ADJ
ftr-424	862	18	use	use	NOUN
ftr-424	862	19	of	of	ADP
ftr-424	862	20	cultural	cultural	ADJ
ftr-424	862	21	constructs	construct	NOUN
ftr-424	862	22	to	to	PART
ftr-424	862	23	depict	depict	VERB
ftr-424	862	24	taxpayer	taxpayer	NOUN
ftr-424	862	25	stereotypes	stereotype	NOUN
ftr-424	862	26	.	.	PUNCT
ftr-424	863	1	a	a	DET
ftr-424	863	2	new	new	ADJ
ftr-424	863	3	group	group	NOUN
ftr-424	863	4	of	of	ADP
ftr-424	863	5	critical	critical	ADJ
ftr-424	863	6	tax	tax	NOUN
ftr-424	863	7	scholars	scholar	NOUN
ftr-424	863	8	is	be	AUX
ftr-424	863	9	beginning	begin	VERB
ftr-424	863	10	to	to	PART
ftr-424	863	11	give	give	VERB
ftr-424	863	12	this	this	DET
ftr-424	863	13	tax	tax	NOUN
ftr-424	863	14	rhetoric	rhetoric	NOUN
ftr-424	863	15	the	the	DET
ftr-424	863	16	attention	attention	NOUN
ftr-424	863	17	it	it	PRON
ftr-424	863	18	deserves	deserve	VERB
ftr-424	863	19	.	.	PUNCT
ftr-424	864	1	see	see	VERB
ftr-424	864	2	,	,	PUNCT
ftr-424	864	3	e.g.	e.g.	ADV
ftr-424	864	4	,	,	PUNCT
ftr-424	864	5	william	william	PROPN
ftr-424	864	6	blatt	blatt	PROPN
ftr-424	864	7	,	,	PUNCT
ftr-424	864	8	why	why	SCONJ
ftr-424	864	9	did	do	AUX
ftr-424	864	10	congress	congress	PROPN
ftr-424	864	11	repeal	repeal	VERB
ftr-424	864	12	the	the	DET
ftr-424	864	13	2004	2004	NUM
ftr-424	864	14	]	]	X
ftr-424	864	15	florida	florida	PROPN
ftr-424	864	16	tax	tax	PROPN
ftr-424	864	17	review	review	NOUN
ftr-424	864	18	payroll	payroll	NOUN
ftr-424	864	19	taxes	taxis	NOUN
ftr-424	864	20	ostensibly	ostensibly	ADV
ftr-424	864	21	dedicated	dedicate	VERB
ftr-424	864	22	to	to	ADP
ftr-424	864	23	social	social	ADJ
ftr-424	864	24	security	security	NOUN
ftr-424	864	25	and	and	CCONJ
ftr-424	864	26	medicare	medicare	PROPN
ftr-424	864	27	,	,	PUNCT
ftr-424	864	28	transfer	transfer	VERB
ftr-424	864	29	taxes	taxis	NOUN
ftr-424	864	30	governed	govern	VERB
ftr-424	864	31	by	by	ADP
ftr-424	864	32	the	the	DET
ftr-424	864	33	gift	gift	NOUN
ftr-424	864	34	and	and	CCONJ
ftr-424	864	35	estate	estate	NOUN
ftr-424	864	36	tax	tax	NOUN
ftr-424	864	37	regimes	regime	NOUN
ftr-424	864	38	,	,	PUNCT
ftr-424	864	39	and	and	CCONJ
ftr-424	864	40	income	income	NOUN
ftr-424	864	41	taxes	taxis	NOUN
ftr-424	864	42	governed	govern	VERB
ftr-424	864	43	by	by	ADP
ftr-424	864	44	the	the	DET
ftr-424	864	45	regular	regular	ADJ
ftr-424	864	46	and	and	CCONJ
ftr-424	864	47	alternative	alternative	ADJ
ftr-424	864	48	tax	tax	NOUN
ftr-424	864	49	regimes	regime	NOUN
ftr-424	864	50	.	.	PUNCT
ftr-424	865	1	we	we	PRON
ftr-424	865	2	can	can	AUX
ftr-424	865	3	not	not	PART
ftr-424	865	4	evaluate	evaluate	VERB
ftr-424	865	5	overall	overall	ADJ
ftr-424	865	6	distributional	distributional	ADJ
ftr-424	865	7	effects	effect	NOUN
ftr-424	865	8	without	without	ADP
ftr-424	865	9	understanding	understand	VERB
ftr-424	865	10	the	the	DET
ftr-424	865	11	combined	combine	VERB
ftr-424	865	12	effects	effect	NOUN
ftr-424	865	13	of	of	ADP
ftr-424	865	14	all	all	PRON
ftr-424	865	15	of	of	ADP
ftr-424	865	16	these	these	DET
ftr-424	865	17	tax	tax	NOUN
ftr-424	865	18	systems	system	NOUN
ftr-424	865	19	,	,	PUNCT
ftr-424	865	20	and	and	CCONJ
ftr-424	865	21	taxpayers	taxpayer	NOUN
ftr-424	865	22	also	also	ADV
ftr-424	865	23	need	need	VERB
ftr-424	865	24	to	to	PART
ftr-424	865	25	understand	understand	VERB
ftr-424	865	26	how	how	SCONJ
ftr-424	865	27	these	these	DET
ftr-424	865	28	systems	system	NOUN
ftr-424	865	29	interrelate	interrelate	VERB
ftr-424	865	30	in	in	ADP
ftr-424	865	31	order	order	NOUN
ftr-424	865	32	to	to	PART
ftr-424	865	33	participate	participate	VERB
ftr-424	865	34	in	in	ADP
ftr-424	865	35	informed	informed	ADJ
ftr-424	865	36	debate	debate	NOUN
ftr-424	865	37	about	about	ADP
ftr-424	865	38	tax	tax	NOUN
ftr-424	865	39	policy	policy	NOUN
ftr-424	865	40	.	.	PUNCT
ftr-424	866	1	'70	'70	NUM
ftr-424	866	2	if	if	SCONJ
ftr-424	866	3	someone	someone	PRON
ftr-424	866	4	claimed	claim	VERB
ftr-424	866	5	not	not	PART
ftr-424	866	6	to	to	PART
ftr-424	866	7	be	be	AUX
ftr-424	866	8	sufficiently	sufficiently	ADV
ftr-424	866	9	aware	aware	ADJ
ftr-424	866	10	of	of	ADP
ftr-424	866	11	the	the	DET
ftr-424	866	12	regular	regular	ADJ
ftr-424	866	13	income	income	NOUN
ftr-424	866	14	tax	tax	NOUN
ftr-424	866	15	,	,	PUNCT
ftr-424	866	16	we	we	PRON
ftr-424	866	17	would	would	AUX
ftr-424	866	18	rightly	rightly	ADV
ftr-424	866	19	scoff	scoff	VERB
ftr-424	866	20	at	at	ADP
ftr-424	866	21	them	they	PRON
ftr-424	866	22	.	.	PUNCT
ftr-424	867	1	there	there	PRON
ftr-424	867	2	is	be	VERB
ftr-424	867	3	no	no	DET
ftr-424	867	4	reason	reason	NOUN
ftr-424	867	5	that	that	SCONJ
ftr-424	867	6	the	the	DET
ftr-424	867	7	approach	approach	NOUN
ftr-424	867	8	should	should	AUX
ftr-424	867	9	not	not	PART
ftr-424	867	10	be	be	AUX
ftr-424	867	11	the	the	DET
ftr-424	867	12	same	same	ADJ
ftr-424	867	13	for	for	ADP
ftr-424	867	14	the	the	DET
ftr-424	867	15	amt	amt	PROPN
ftr-424	867	16	,	,	PUNCT
ftr-424	867	17	and	and	CCONJ
ftr-424	867	18	the	the	DET
ftr-424	867	19	resources	resource	NOUN
ftr-424	867	20	should	should	AUX
ftr-424	867	21	be	be	AUX
ftr-424	867	22	spent	spend	VERB
ftr-424	867	23	to	to	PART
ftr-424	867	24	ensure	ensure	VERB
ftr-424	867	25	that	that	SCONJ
ftr-424	867	26	taxpayers	taxpayer	NOUN
ftr-424	867	27	become	become	VERB
ftr-424	867	28	better	well	ADV
ftr-424	867	29	informed	inform	VERB
ftr-424	867	30	about	about	ADP
ftr-424	867	31	the	the	DET
ftr-424	867	32	overall	overall	ADJ
ftr-424	867	33	tax	tax	NOUN
ftr-424	867	34	system	system	NOUN
ftr-424	867	35	.	.	PUNCT
ftr-424	868	1	congress	congress	PROPN
ftr-424	868	2	chose	choose	VERB
ftr-424	868	3	to	to	PART
ftr-424	868	4	enact	enact	VERB
ftr-424	868	5	the	the	DET
ftr-424	868	6	2001	2001	NUM
ftr-424	868	7	-	-	SYM
ftr-424	868	8	2003	2003	NUM
ftr-424	868	9	tax	tax	NOUN
ftr-424	868	10	cuts	cut	NOUN
ftr-424	868	11	without	without	ADP
ftr-424	868	12	at	at	ADP
ftr-424	868	13	the	the	DET
ftr-424	868	14	same	same	ADJ
ftr-424	868	15	time	time	NOUN
ftr-424	868	16	resolving	resolve	VERB
ftr-424	868	17	the	the	DET
ftr-424	868	18	inconsistency	inconsistency	NOUN
ftr-424	868	19	with	with	ADP
ftr-424	868	20	the	the	DET
ftr-424	868	21	amt	amt	PROPN
ftr-424	868	22	that	that	SCONJ
ftr-424	868	23	the	the	DET
ftr-424	868	24	amendments	amendment	NOUN
ftr-424	868	25	created	create	VERB
ftr-424	868	26	.	.	PUNCT
ftr-424	869	1	the	the	DET
ftr-424	869	2	administration	administration	NOUN
ftr-424	869	3	was	be	AUX
ftr-424	869	4	aware	aware	ADJ
ftr-424	869	5	of	of	ADP
ftr-424	869	6	the	the	DET
ftr-424	869	7	problem	problem	NOUN
ftr-424	869	8	the	the	DET
ftr-424	869	9	tax	tax	NOUN
ftr-424	869	10	cut	cut	NOUN
ftr-424	869	11	would	would	AUX
ftr-424	869	12	create.171	create.171	VERB
ftr-424	869	13	congress	congress	PROPN
ftr-424	869	14	'	'	PART
ftr-424	869	15	failure	failure	NOUN
ftr-424	869	16	to	to	PART
ftr-424	869	17	make	make	VERB
ftr-424	869	18	the	the	DET
ftr-424	869	19	amt	amt	PROPN
ftr-424	869	20	fully	fully	ADV
ftr-424	869	21	compatible	compatible	ADJ
ftr-424	869	22	with	with	ADP
ftr-424	869	23	the	the	DET
ftr-424	869	24	tax	tax	NOUN
ftr-424	869	25	cuts	cut	NOUN
ftr-424	869	26	suggests	suggest	VERB
ftr-424	869	27	an	an	DET
ftr-424	869	28	ulterior	ulterior	ADJ
ftr-424	869	29	aim	aim	NOUN
ftr-424	869	30	:	:	PUNCT
ftr-424	869	31	either	either	CCONJ
ftr-424	869	32	the	the	DET
ftr-424	869	33	tax	tax	NOUN
ftr-424	869	34	cuts	cut	NOUN
ftr-424	869	35	were	be	AUX
ftr-424	869	36	never	never	ADV
ftr-424	869	37	intended	intend	VERB
ftr-424	869	38	to	to	PART
ftr-424	869	39	reach	reach	VERB
ftr-424	869	40	to	to	ADP
ftr-424	869	41	the	the	DET
ftr-424	869	42	population	population	NOUN
ftr-424	869	43	that	that	PRON
ftr-424	869	44	will	will	AUX
ftr-424	869	45	be	be	AUX
ftr-424	869	46	most	most	ADV
ftr-424	869	47	negatively	negatively	ADV
ftr-424	869	48	affected	affect	VERB
ftr-424	869	49	by	by	ADP
ftr-424	869	50	the	the	DET
ftr-424	869	51	downward	downward	ADJ
ftr-424	869	52	creep	creep	NOUN
ftr-424	869	53	of	of	ADP
ftr-424	869	54	the	the	DET
ftr-424	869	55	amt	amt	PROPN
ftr-424	869	56	,	,	PUNCT
ftr-424	869	57	or	or	CCONJ
ftr-424	869	58	congress	congress	PROPN
ftr-424	869	59	counted	count	VERB
ftr-424	869	60	on	on	ADP
ftr-424	869	61	ordinary	ordinary	ADJ
ftr-424	869	62	taxpayers	taxpayer	NOUN
ftr-424	869	63	'	'	PART
ftr-424	869	64	consternation	consternation	NOUN
ftr-424	869	65	with	with	SCONJ
ftr-424	869	66	the	the	DET
ftr-424	869	67	encroaching	encroach	VERB
ftr-424	869	68	amt	amt	NOUN
ftr-424	869	69	to	to	PART
ftr-424	869	70	permit	permit	VERB
ftr-424	869	71	it	it	PRON
ftr-424	869	72	eventually	eventually	ADV
ftr-424	869	73	to	to	PART
ftr-424	869	74	eliminate	eliminate	VERB
ftr-424	869	75	the	the	DET
ftr-424	869	76	amt	amt	PROPN
ftr-424	869	77	in	in	ADP
ftr-424	869	78	spite	spite	NOUN
ftr-424	869	79	of	of	ADP
ftr-424	869	80	the	the	DET
ftr-424	869	81	inevitable	inevitable	ADJ
ftr-424	869	82	deficit	deficit	NOUN
ftr-424	869	83	.	.	PUNCT
ftr-424	870	1	we	we	PRON
ftr-424	870	2	overlook	overlook	VERB
ftr-424	870	3	that	that	DET
ftr-424	870	4	history	history	NOUN
ftr-424	870	5	if	if	SCONJ
ftr-424	870	6	we	we	PRON
ftr-424	870	7	imply	imply	VERB
ftr-424	870	8	that	that	SCONJ
ftr-424	870	9	the	the	DET
ftr-424	870	10	amt	amt	PROPN
ftr-424	870	11	is	be	AUX
ftr-424	870	12	a	a	DET
ftr-424	870	13	"	"	PUNCT
ftr-424	870	14	stealth	stealth	ADJ
ftr-424	870	15	tax	tax	NOUN
ftr-424	870	16	"	"	PUNCT
ftr-424	870	17	that	that	PRON
ftr-424	870	18	unintentionally	unintentionally	ADV
ftr-424	870	19	takes	take	VERB
ftr-424	870	20	away	away	ADV
ftr-424	870	21	the	the	DET
ftr-424	870	22	tax	tax	NOUN
ftr-424	870	23	cuts	cut	NOUN
ftr-424	870	24	.	.	PUNCT
ftr-424	871	1	in	in	ADP
ftr-424	871	2	suggesting	suggest	VERB
ftr-424	871	3	appropriate	appropriate	ADJ
ftr-424	871	4	reforms	reform	NOUN
ftr-424	871	5	,	,	PUNCT
ftr-424	871	6	therefore	therefore	ADV
ftr-424	871	7	,	,	PUNCT
ftr-424	871	8	responsible	responsible	ADJ
ftr-424	871	9	tax	tax	NOUN
ftr-424	871	10	commentary	commentary	NOUN
ftr-424	871	11	should	should	AUX
ftr-424	871	12	look	look	VERB
ftr-424	871	13	at	at	ADP
ftr-424	871	14	the	the	DET
ftr-424	871	15	amt	amt	PROPN
ftr-424	871	16	in	in	ADP
ftr-424	871	17	conjunction	conjunction	NOUN
ftr-424	871	18	with	with	ADP
ftr-424	871	19	the	the	DET
ftr-424	871	20	2001	2001	NUM
ftr-424	871	21	-	-	SYM
ftr-424	871	22	2003	2003	NUM
ftr-424	871	23	regular	regular	ADJ
ftr-424	871	24	tax	tax	NOUN
ftr-424	871	25	cuts	cut	NOUN
ftr-424	871	26	and	and	CCONJ
ftr-424	871	27	consider	consider	VERB
ftr-424	871	28	ways	way	NOUN
ftr-424	871	29	to	to	PART
ftr-424	871	30	enhance	enhance	VERB
ftr-424	871	31	dissemination	dissemination	NOUN
ftr-424	871	32	of	of	ADP
ftr-424	871	33	information	information	NOUN
ftr-424	871	34	about	about	ADP
ftr-424	871	35	the	the	DET
ftr-424	871	36	amt	amt	PROPN
ftr-424	871	37	.	.	PUNCT
ftr-424	872	1	part	part	NOUN
ftr-424	872	2	v	v	ADP
ftr-424	872	3	attempts	attempt	NOUN
ftr-424	872	4	to	to	PART
ftr-424	872	5	carry	carry	VERB
ftr-424	872	6	out	out	ADP
ftr-424	872	7	this	this	DET
ftr-424	872	8	approach	approach	NOUN
ftr-424	872	9	to	to	ADP
ftr-424	872	10	the	the	DET
ftr-424	872	11	amt	amt	PROPN
ftr-424	872	12	.	.	PUNCT
ftr-424	873	1	c.	c.	PROPN
ftr-424	873	2	complexity	complexity	PROPN
ftr-424	873	3	the	the	DET
ftr-424	873	4	amt	amt	PROPN
ftr-424	873	5	as	as	SCONJ
ftr-424	873	6	it	it	PRON
ftr-424	873	7	existed	exist	VERB
ftr-424	873	8	prior	prior	ADV
ftr-424	873	9	to	to	ADP
ftr-424	873	10	the	the	DET
ftr-424	873	11	2001	2001	NUM
ftr-424	873	12	-	-	SYM
ftr-424	873	13	2003	2003	NUM
ftr-424	873	14	tax	tax	NOUN
ftr-424	873	15	cuts	cut	NOUN
ftr-424	873	16	was	be	AUX
ftr-424	873	17	already	already	ADV
ftr-424	873	18	a	a	DET
ftr-424	873	19	highly	highly	ADV
ftr-424	873	20	complex	complex	ADJ
ftr-424	873	21	system	system	NOUN
ftr-424	873	22	,	,	PUNCT
ftr-424	873	23	requiring	require	VERB
ftr-424	873	24	separate	separate	ADJ
ftr-424	873	25	computations	computation	NOUN
ftr-424	873	26	and	and	CCONJ
ftr-424	873	27	careful	careful	ADJ
ftr-424	873	28	reading	reading	NOUN
ftr-424	873	29	of	of	ADP
ftr-424	873	30	instructions	instruction	NOUN
ftr-424	873	31	to	to	PART
ftr-424	873	32	ensure	ensure	VERB
ftr-424	873	33	that	that	SCONJ
ftr-424	873	34	proper	proper	ADJ
ftr-424	873	35	adjustments	adjustment	NOUN
ftr-424	873	36	had	have	AUX
ftr-424	873	37	been	be	AUX
ftr-424	873	38	made	make	VERB
ftr-424	873	39	.	.	PUNCT
ftr-424	873	40	'	'	PUNCT
ftr-424	874	1	the	the	DET
ftr-424	874	2	estate	estate	NOUN
ftr-424	874	3	tax	tax	NOUN
ftr-424	874	4	but	but	CCONJ
ftr-424	874	5	not	not	PART
ftr-424	874	6	the	the	DET
ftr-424	874	7	gift	gift	NOUN
ftr-424	874	8	tax	tax	NOUN
ftr-424	874	9	?	?	PUNCT
ftr-424	874	10	,	,	PUNCT
ftr-424	874	11	rutgers	rutgers	PROPN
ftr-424	874	12	-	-	PUNCT
ftr-424	874	13	newark	newark	PROPN
ftr-424	874	14	critical	critical	ADJ
ftr-424	874	15	tax	tax	NOUN
ftr-424	874	16	conference	conference	NOUN
ftr-424	874	17	(	(	PUNCT
ftr-424	874	18	apr	apr	PROPN
ftr-424	874	19	.	.	PROPN
ftr-424	874	20	2004	2004	NUM
ftr-424	874	21	)	)	PUNCT
ftr-424	874	22	,	,	PUNCT
ftr-424	874	23	at	at	ADP
ftr-424	874	24	6	6	NUM
ftr-424	874	25	-	-	SYM
ftr-424	874	26	8	8	NUM
ftr-424	874	27	,	,	PUNCT
ftr-424	874	28	at	at	ADP
ftr-424	874	29	http://taxprof.typepad.com/taxprof	http://taxprof.typepad.com/taxprof	PROPN
ftr-424	874	30	blog/2004/06	blog/2004/06	PROPN
ftr-424	874	31	/	/	SYM
ftr-424	874	32	blatt	blatt	PROPN
ftr-424	874	33	on	on	ADP
ftr-424	874	34	retent.html	retent.html	PROPN
ftr-424	874	35	(	(	PUNCT
ftr-424	874	36	last	last	ADV
ftr-424	874	37	visited	visit	VERB
ftr-424	874	38	july	july	PROPN
ftr-424	874	39	1	1	NUM
ftr-424	874	40	,	,	PUNCT
ftr-424	874	41	2004	2004	NUM
ftr-424	874	42	)	)	PUNCT
ftr-424	874	43	(	(	PUNCT
ftr-424	874	44	noting	note	VERB
ftr-424	874	45	the	the	DET
ftr-424	874	46	use	use	NOUN
ftr-424	874	47	of	of	ADP
ftr-424	874	48	cultural	cultural	ADJ
ftr-424	874	49	constructs	construct	NOUN
ftr-424	874	50	in	in	ADP
ftr-424	874	51	debates	debate	NOUN
ftr-424	874	52	about	about	ADP
ftr-424	874	53	taxation	taxation	NOUN
ftr-424	874	54	)	)	PUNCT
ftr-424	874	55	.	.	PUNCT
ftr-424	875	1	170	170	NUM
ftr-424	875	2	.	.	PUNCT
ftr-424	876	1	see	see	VERB
ftr-424	876	2	,	,	PUNCT
ftr-424	876	3	e.g.	e.g.	ADV
ftr-424	876	4	,	,	PUNCT
ftr-424	876	5	baron	baron	NOUN
ftr-424	876	6	&	&	CCONJ
ftr-424	876	7	mccaffery	mccaffery	NOUN
ftr-424	876	8	,	,	PUNCT
ftr-424	876	9	infra	infra	NOUN
ftr-424	876	10	note	note	VERB
ftr-424	876	11	254	254	NUM
ftr-424	876	12	,	,	PUNCT
ftr-424	876	13	and	and	CCONJ
ftr-424	876	14	accompanying	accompany	VERB
ftr-424	876	15	text	text	NOUN
ftr-424	876	16	.	.	PUNCT
ftr-424	877	1	171	171	NUM
ftr-424	877	2	.	.	PUNCT
ftr-424	878	1	see	see	VERB
ftr-424	878	2	,	,	PUNCT
ftr-424	878	3	e.g.	e.g.	ADV
ftr-424	878	4	,	,	PUNCT
ftr-424	878	5	shaviro	shaviro	ADJ
ftr-424	878	6	,	,	PUNCT
ftr-424	878	7	supra	supra	ADJ
ftr-424	878	8	note	note	NOUN
ftr-424	878	9	9	9	NUM
ftr-424	878	10	,	,	PUNCT
ftr-424	878	11	at	at	ADP
ftr-424	878	12	1456	1456	NUM
ftr-424	878	13	(	(	PUNCT
ftr-424	878	14	noting	note	VERB
ftr-424	878	15	that	that	SCONJ
ftr-424	878	16	"	"	PUNCT
ftr-424	878	17	[	[	X
ftr-424	878	18	d]espite	d]espite	VERB
ftr-424	878	19	any	any	DET
ftr-424	878	20	such	such	ADJ
ftr-424	878	21	concerns	concern	NOUN
ftr-424	878	22	[	[	X
ftr-424	878	23	about	about	ADP
ftr-424	878	24	the	the	DET
ftr-424	878	25	impact	impact	NOUN
ftr-424	878	26	of	of	ADP
ftr-424	878	27	the	the	DET
ftr-424	878	28	amt	amt	PROPN
ftr-424	878	29	if	if	SCONJ
ftr-424	878	30	substantial	substantial	ADJ
ftr-424	878	31	tax	tax	NOUN
ftr-424	878	32	cuts	cut	NOUN
ftr-424	878	33	were	be	AUX
ftr-424	878	34	enacted	enact	VERB
ftr-424	878	35	]	]	PUNCT
ftr-424	878	36	,	,	PUNCT
ftr-424	878	37	president	president	PROPN
ftr-424	878	38	bush	bush	PROPN
ftr-424	878	39	has	have	AUX
ftr-424	878	40	proposed	propose	VERB
ftr-424	878	41	tax	tax	NOUN
ftr-424	878	42	cuts	cut	NOUN
ftr-424	878	43	largely	largely	ADV
ftr-424	878	44	identical	identical	ADJ
ftr-424	878	45	to	to	ADP
ftr-424	878	46	those	those	PRON
ftr-424	878	47	he	he	PRON
ftr-424	878	48	urged	urge	VERB
ftr-424	878	49	during	during	ADP
ftr-424	878	50	the	the	DET
ftr-424	878	51	campaign	campaign	NOUN
ftr-424	878	52	,	,	PUNCT
ftr-424	878	53	without	without	ADP
ftr-424	878	54	amt	amt	PROPN
ftr-424	878	55	relief	relief	NOUN
ftr-424	878	56	moreover	moreover	ADV
ftr-424	878	57	,	,	PUNCT
ftr-424	878	58	his	his	PRON
ftr-424	878	59	advisers	adviser	NOUN
ftr-424	878	60	have	have	AUX
ftr-424	878	61	been	be	AUX
ftr-424	878	62	issuing	issue	VERB
ftr-424	878	63	strong	strong	ADJ
ftr-424	878	64	statements	statement	NOUN
ftr-424	878	65	to	to	ADP
ftr-424	878	66	the	the	DET
ftr-424	878	67	effect	effect	NOUN
ftr-424	878	68	that	that	SCONJ
ftr-424	878	69	congress	congress	PROPN
ftr-424	878	70	should	should	AUX
ftr-424	878	71	not	not	PART
ftr-424	878	72	at	at	ADP
ftr-424	878	73	this	this	DET
ftr-424	878	74	stage	stage	NOUN
ftr-424	878	75	make	make	VERB
ftr-424	878	76	costly	costly	ADJ
ftr-424	878	77	additions	addition	NOUN
ftr-424	878	78	to	to	ADP
ftr-424	878	79	his	his	PRON
ftr-424	878	80	short	short	ADJ
ftr-424	878	81	list	list	NOUN
ftr-424	878	82	of	of	ADP
ftr-424	878	83	proposals	proposal	NOUN
ftr-424	878	84	"	"	PUNCT
ftr-424	878	85	)	)	PUNCT
ftr-424	878	86	.	.	PUNCT
ftr-424	879	1	172	172	X
ftr-424	879	2	.	.	PUNCT
ftr-424	880	1	see	see	VERB
ftr-424	880	2	,	,	PUNCT
ftr-424	880	3	e.g.	e.g.	ADV
ftr-424	880	4	,	,	PUNCT
ftr-424	880	5	bailey	bailey	NOUN
ftr-424	880	6	,	,	PUNCT
ftr-424	880	7	supra	supra	PROPN
ftr-424	880	8	note	note	NOUN
ftr-424	880	9	141	141	NUM
ftr-424	880	10	,	,	PUNCT
ftr-424	880	11	at	at	ADP
ftr-424	880	12	17	17	NUM
ftr-424	880	13	(	(	PUNCT
ftr-424	880	14	quoting	quote	VERB
ftr-424	880	15	former	former	ADJ
ftr-424	880	16	irs	irs	PROPN
ftr-424	880	17	commissioner	commissioner	NOUN
ftr-424	880	18	rossotti	rossotti	PROPN
ftr-424	880	19	's	's	PART
ftr-424	880	20	statement	statement	NOUN
ftr-424	880	21	that	that	SCONJ
ftr-424	880	22	the	the	DET
ftr-424	880	23	amt	amt	PROPN
ftr-424	880	24	is	be	AUX
ftr-424	880	25	"	"	PUNCT
ftr-424	880	26	intricate	intricate	ADJ
ftr-424	880	27	and	and	CCONJ
ftr-424	880	28	ambiguous	ambiguous	ADJ
ftr-424	880	29	"	"	PUNCT
ftr-424	880	30	)	)	PUNCT
ftr-424	880	31	;	;	PUNCT
ftr-424	880	32	shaviro	shaviro	NOUN
ftr-424	880	33	,	,	PUNCT
ftr-424	880	34	supra	supra	PROPN
ftr-424	880	35	note	note	NOUN
ftr-424	880	36	9	9	NUM
ftr-424	880	37	,	,	PUNCT
ftr-424	880	38	at	at	ADP
ftr-424	880	39	1457	1457	NUM
ftr-424	880	40	-	-	SYM
ftr-424	880	41	58	58	NUM
ftr-424	880	42	(	(	PUNCT
ftr-424	880	43	discussing	discuss	VERB
ftr-424	880	44	compliance	compliance	NOUN
ftr-424	880	45	,	,	PUNCT
ftr-424	880	46	transactional	transactional	ADJ
ftr-424	880	47	and	and	CCONJ
ftr-424	880	48	rule	rule	NOUN
ftr-424	880	49	complexity	complexity	NOUN
ftr-424	880	50	)	)	PUNCT
ftr-424	880	51	.	.	PUNCT
ftr-424	881	1	[	[	X
ftr-424	881	2	vol	vol	NOUN
ftr-424	881	3	6:9	6:9	NUM
ftr-424	881	4	congress	congress	PROPN
ftr-424	881	5	fiddles	fiddle	VERB
ftr-424	881	6	while	while	SCONJ
ftr-424	881	7	middle	middle	PROPN
ftr-424	881	8	america	america	PROPN
ftr-424	881	9	burns	burn	VERB
ftr-424	881	10	majority	majority	NOUN
ftr-424	881	11	staff	staff	NOUN
ftr-424	881	12	of	of	ADP
ftr-424	881	13	the	the	DET
ftr-424	881	14	joint	joint	ADJ
ftr-424	881	15	economic	economic	ADJ
ftr-424	881	16	committee	committee	NOUN
ftr-424	881	17	(	(	PUNCT
ftr-424	881	18	jec	jec	NOUN
ftr-424	881	19	)	)	PUNCT
ftr-424	881	20	prepared	prepare	VERB
ftr-424	881	21	a	a	DET
ftr-424	881	22	study	study	NOUN
ftr-424	881	23	in	in	ADP
ftr-424	881	24	2001	2001	NUM
ftr-424	881	25	that	that	PRON
ftr-424	881	26	emphasized	emphasize	VERB
ftr-424	881	27	the	the	DET
ftr-424	881	28	"	"	PUNCT
ftr-424	881	29	growing	grow	VERB
ftr-424	881	30	burden	burden	NOUN
ftr-424	881	31	"	"	PUNCT
ftr-424	881	32	represented	represent	VERB
ftr-424	881	33	by	by	ADP
ftr-424	881	34	the	the	DET
ftr-424	881	35	amt	amt	PROPN
ftr-424	881	36	for	for	ADP
ftr-424	881	37	individuals	individual	NOUN
ftr-424	881	38	.	.	PUNCT
ftr-424	882	1	noting	note	VERB
ftr-424	882	2	that	that	SCONJ
ftr-424	882	3	a	a	DET
ftr-424	882	4	wide	wide	ADJ
ftr-424	882	5	array	array	NOUN
ftr-424	882	6	of	of	ADP
ftr-424	882	7	groups	group	NOUN
ftr-424	882	8	have	have	AUX
ftr-424	882	9	called	call	VERB
ftr-424	882	10	for	for	ADP
ftr-424	882	11	amt	amt	PROPN
ftr-424	882	12	repeal	repeal	NOUN
ftr-424	882	13	,	,	PUNCT
ftr-424	882	14	the	the	DET
ftr-424	882	15	jec	jec	PROPN
ftr-424	882	16	amt	amt	PROPN
ftr-424	882	17	study	study	NOUN
ftr-424	882	18	focuses	focus	VERB
ftr-424	882	19	on	on	ADP
ftr-424	882	20	the	the	DET
ftr-424	882	21	imminent	imminent	ADJ
ftr-424	882	22	explosion	explosion	NOUN
ftr-424	882	23	of	of	ADP
ftr-424	882	24	amt	amt	PROPN
ftr-424	882	25	applicability	applicability	NOUN
ftr-424	882	26	and	and	CCONJ
ftr-424	882	27	the	the	DET
ftr-424	882	28	burden	burden	NOUN
ftr-424	882	29	imposed	impose	VERB
ftr-424	882	30	in	in	ADP
ftr-424	882	31	terms	term	NOUN
ftr-424	882	32	of	of	ADP
ftr-424	882	33	amt	amt	PROPN
ftr-424	882	34	complexity	complexity	NOUN
ftr-424	882	35	and	and	CCONJ
ftr-424	882	36	related	relate	VERB
ftr-424	882	37	high	high	ADJ
ftr-424	882	38	costs	cost	NOUN
ftr-424	882	39	of	of	ADP
ftr-424	882	40	compliance	compliance	NOUN
ftr-424	882	41	,	,	PUNCT
ftr-424	882	42	'	'	PUNCT
ftr-424	882	43	and	and	CCONJ
ftr-424	882	44	suggests	suggest	VERB
ftr-424	882	45	that	that	SCONJ
ftr-424	882	46	the	the	DET
ftr-424	882	47	problem	problem	NOUN
ftr-424	882	48	the	the	DET
ftr-424	882	49	amt	amt	PROPN
ftr-424	882	50	was	be	AUX
ftr-424	882	51	designed	design	VERB
ftr-424	882	52	to	to	PART
ftr-424	882	53	attack	attack	VERB
ftr-424	882	54	is	be	AUX
ftr-424	882	55	not	not	PART
ftr-424	882	56	of	of	ADP
ftr-424	882	57	sufficient	sufficient	ADJ
ftr-424	882	58	importance	importance	NOUN
ftr-424	882	59	,	,	PUNCT
ftr-424	882	60	and	and	CCONJ
ftr-424	882	61	the	the	DET
ftr-424	882	62	amt	amt	PROPN
ftr-424	882	63	is	be	AUX
ftr-424	882	64	not	not	PART
ftr-424	882	65	sufficiently	sufficiently	ADV
ftr-424	882	66	targeted	target	VERB
ftr-424	882	67	,	,	PUNCT
ftr-424	882	68	to	to	PART
ftr-424	882	69	merit	merit	NOUN
ftr-424	882	70	retention	retention	NOUN
ftr-424	882	71	of	of	ADP
ftr-424	882	72	the	the	DET
ftr-424	882	73	supplemental	supplemental	ADJ
ftr-424	882	74	tax	tax	NOUN
ftr-424	882	75	system	system	NOUN
ftr-424	882	76	.	.	PUNCT
ftr-424	883	1	'74	'74	NUM
ftr-424	883	2	the	the	DET
ftr-424	883	3	study	study	NOUN
ftr-424	883	4	describes	describe	VERB
ftr-424	883	5	the	the	DET
ftr-424	883	6	amt	amt	PROPN
ftr-424	883	7	process	process	NOUN
ftr-424	883	8	as	as	SCONJ
ftr-424	883	9	follows	follow	VERB
ftr-424	883	10	:	:	PUNCT
ftr-424	883	11	calculating	calculate	VERB
ftr-424	883	12	the	the	DET
ftr-424	883	13	amt	amt	PROPN
ftr-424	883	14	is	be	AUX
ftr-424	883	15	a	a	DET
ftr-424	883	16	four	four	NUM
ftr-424	883	17	-	-	PUNCT
ftr-424	883	18	step	step	NOUN
ftr-424	883	19	process	process	NOUN
ftr-424	883	20	.	.	PUNCT
ftr-424	884	1	first	first	ADV
ftr-424	884	2	,	,	PUNCT
ftr-424	884	3	taxpayers	taxpayer	NOUN
ftr-424	884	4	calculate	calculate	VERB
ftr-424	884	5	their	their	PRON
ftr-424	884	6	regular	regular	ADJ
ftr-424	884	7	income	income	NOUN
ftr-424	884	8	tax	tax	NOUN
ftr-424	884	9	.	.	PUNCT
ftr-424	885	1	second	second	ADJ
ftr-424	885	2	,	,	PUNCT
ftr-424	885	3	they	they	PRON
ftr-424	885	4	determine	determine	VERB
ftr-424	885	5	whether	whether	SCONJ
ftr-424	885	6	the	the	DET
ftr-424	885	7	amt	amt	PROPN
ftr-424	885	8	may	may	AUX
ftr-424	885	9	apply	apply	VERB
ftr-424	885	10	.	.	PUNCT
ftr-424	886	1	some	some	DET
ftr-424	886	2	taxpayers	taxpayer	NOUN
ftr-424	886	3	are	be	AUX
ftr-424	886	4	automatically	automatically	ADV
ftr-424	886	5	subject	subject	ADJ
ftr-424	886	6	to	to	ADP
ftr-424	886	7	the	the	DET
ftr-424	886	8	amt	amt	PROPN
ftr-424	886	9	because	because	SCONJ
ftr-424	886	10	the	the	DET
ftr-424	886	11	tax	tax	NOUN
ftr-424	886	12	applies	apply	VERB
ftr-424	886	13	to	to	ADP
ftr-424	886	14	everyone	everyone	PRON
ftr-424	886	15	who	who	PRON
ftr-424	886	16	claims	claim	VERB
ftr-424	886	17	certain	certain	ADJ
ftr-424	886	18	kinds	kind	NOUN
ftr-424	886	19	of	of	ADP
ftr-424	886	20	adjustments	adjustment	NOUN
ftr-424	886	21	to	to	ADP
ftr-424	886	22	income	income	NOUN
ftr-424	886	23	,	,	PUNCT
ftr-424	886	24	such	such	ADJ
ftr-424	886	25	as	as	ADP
ftr-424	886	26	stock	stock	NOUN
ftr-424	886	27	options	option	NOUN
ftr-424	886	28	not	not	PART
ftr-424	886	29	exercised	exercise	VERB
ftr-424	886	30	in	in	ADP
ftr-424	886	31	the	the	DET
ftr-424	886	32	same	same	ADJ
ftr-424	886	33	year	year	NOUN
ftr-424	886	34	they	they	PRON
ftr-424	886	35	were	be	AUX
ftr-424	886	36	received	receive	VERB
ftr-424	886	37	.	.	PUNCT
ftr-424	887	1	such	such	ADJ
ftr-424	887	2	taxpayers	taxpayer	NOUN
ftr-424	887	3	go	go	VERB
ftr-424	887	4	straight	straight	ADV
ftr-424	887	5	to	to	ADP
ftr-424	887	6	the	the	DET
ftr-424	887	7	third	third	ADJ
ftr-424	887	8	step	step	NOUN
ftr-424	887	9	.	.	PUNCT
ftr-424	888	1	other	other	ADJ
ftr-424	888	2	taxpayers	taxpayer	NOUN
ftr-424	888	3	may	may	AUX
ftr-424	888	4	be	be	AUX
ftr-424	888	5	subject	subject	ADJ
ftr-424	888	6	to	to	ADP
ftr-424	888	7	the	the	DET
ftr-424	888	8	amt	amt	PROPN
ftr-424	888	9	if	if	SCONJ
ftr-424	888	10	their	their	PRON
ftr-424	888	11	taxable	taxable	ADJ
ftr-424	888	12	income	income	NOUN
ftr-424	888	13	plus	plus	CCONJ
ftr-424	888	14	certain	certain	ADJ
ftr-424	888	15	other	other	ADJ
ftr-424	888	16	items	item	NOUN
ftr-424	888	17	exceeds	exceed	VERB
ftr-424	888	18	$	$	SYM
ftr-424	888	19	45,000	45,000	NUM
ftr-424	888	20	for	for	ADP
ftr-424	888	21	married	married	ADJ
ftr-424	888	22	couples	couple	NOUN
ftr-424	888	23	filing	file	VERB
ftr-424	888	24	a	a	DET
ftr-424	888	25	joint	joint	ADJ
ftr-424	888	26	return	return	NOUN
ftr-424	888	27	(	(	PUNCT
ftr-424	888	28	half	half	DET
ftr-424	888	29	that	that	PRON
ftr-424	888	30	for	for	ADP
ftr-424	888	31	each	each	DET
ftr-424	888	32	spouse	spouse	NOUN
ftr-424	888	33	if	if	SCONJ
ftr-424	888	34	they	they	PRON
ftr-424	888	35	file	file	VERB
ftr-424	888	36	separately	separately	ADV
ftr-424	888	37	)	)	PUNCT
ftr-424	888	38	,	,	PUNCT
ftr-424	888	39	or	or	CCONJ
ftr-424	888	40	$	$	SYM
ftr-424	888	41	33,750	33,750	NUM
ftr-424	888	42	for	for	ADP
ftr-424	888	43	a	a	DET
ftr-424	888	44	single	single	ADJ
ftr-424	888	45	filer	filer	NOUN
ftr-424	888	46	or	or	CCONJ
ftr-424	888	47	head	head	NOUN
ftr-424	888	48	of	of	ADP
ftr-424	888	49	household	household	NOUN
ftr-424	888	50	[	[	X
ftr-424	888	51	the	the	DET
ftr-424	888	52	thencurrent	thencurrent	NOUN
ftr-424	888	53	amt	amt	PROPN
ftr-424	888	54	exemption	exemption	NOUN
ftr-424	888	55	amounts	amount	NOUN
ftr-424	888	56	;	;	PUNCT
ftr-424	888	57	these	these	PRON
ftr-424	888	58	have	have	AUX
ftr-424	888	59	been	be	AUX
ftr-424	888	60	temporarily	temporarily	ADV
ftr-424	888	61	increased	increase	VERB
ftr-424	888	62	through	through	ADP
ftr-424	888	63	2005	2005	NUM
ftr-424	888	64	]	]	PUNCT
ftr-424	888	65	.	.	PUNCT
ftr-424	889	1	those	those	DET
ftr-424	889	2	taxpayers	taxpayer	NOUN
ftr-424	889	3	complete	complete	VERB
ftr-424	889	4	a	a	DET
ftr-424	889	5	13	13	NUM
ftr-424	889	6	-	-	PUNCT
ftr-424	889	7	line	line	NOUN
ftr-424	889	8	worksheet	worksheet	NOUN
ftr-424	890	1	[	[	X
ftr-424	890	2	12	12	NUM
ftr-424	890	3	lines	line	NOUN
ftr-424	890	4	in	in	ADP
ftr-424	890	5	2004	2004	NUM
ftr-424	890	6	]	]	PUNCT
ftr-424	890	7	provided	provide	VERB
ftr-424	890	8	in	in	ADP
ftr-424	890	9	the	the	DET
ftr-424	890	10	instructions	instruction	NOUN
ftr-424	890	11	to	to	ADP
ftr-424	890	12	irs	irs	PROPN
ftr-424	890	13	forms	form	NOUN
ftr-424	890	14	1040	1040	NUM
ftr-424	890	15	and	and	CCONJ
ftr-424	890	16	1040a	1040a	NUM
ftr-424	890	17	,	,	PUNCT
ftr-424	890	18	the	the	DET
ftr-424	890	19	forms	form	NOUN
ftr-424	890	20	for	for	ADP
ftr-424	890	21	the	the	DET
ftr-424	890	22	regular	regular	ADJ
ftr-424	890	23	income	income	NOUN
ftr-424	890	24	tax	tax	NOUN
ftr-424	890	25	.	.	PUNCT
ftr-424	891	1	if	if	SCONJ
ftr-424	891	2	the	the	DET
ftr-424	891	3	worksheet	worksheet	NOUN
ftr-424	891	4	indicates	indicate	VERB
ftr-424	891	5	that	that	SCONJ
ftr-424	891	6	the	the	DET
ftr-424	891	7	amt	amt	PROPN
ftr-424	891	8	may	may	AUX
ftr-424	891	9	apply	apply	VERB
ftr-424	891	10	,	,	PUNCT
ftr-424	891	11	those	those	DET
ftr-424	891	12	taxpayers	taxpayer	NOUN
ftr-424	891	13	go	go	VERB
ftr-424	891	14	on	on	ADP
ftr-424	891	15	to	to	ADP
ftr-424	891	16	the	the	DET
ftr-424	891	17	third	third	ADJ
ftr-424	891	18	step	step	NOUN
ftr-424	891	19	.	.	PUNCT
ftr-424	892	1	third	third	ADJ
ftr-424	892	2	,	,	PUNCT
ftr-424	892	3	taxpayers	taxpayer	NOUN
ftr-424	892	4	use	use	VERB
ftr-424	892	5	irs	irs	PROPN
ftr-424	892	6	form	form	NOUN
ftr-424	892	7	6251	6251	NUM
ftr-424	892	8	,	,	PUNCT
ftr-424	892	9	which	which	PRON
ftr-424	892	10	is	be	AUX
ftr-424	892	11	50	50	NUM
ftr-424	892	12	lines	line	NOUN
ftr-424	892	13	long	long	ADV
ftr-424	892	14	,	,	PUNCT
ftr-424	892	15	to	to	PART
ftr-424	892	16	recalculate	recalculate	VERB
ftr-424	892	17	taxable	taxable	ADJ
ftr-424	892	18	income	income	NOUN
ftr-424	892	19	using	use	VERB
ftr-424	892	20	the	the	DET
ftr-424	892	21	rules	rule	NOUN
ftr-424	892	22	of	of	ADP
ftr-424	892	23	the	the	DET
ftr-424	892	24	amt	amt	PROPN
ftr-424	892	25	instead	instead	ADV
ftr-424	892	26	of	of	ADP
ftr-424	892	27	the	the	DET
ftr-424	892	28	rules	rule	NOUN
ftr-424	892	29	of	of	ADP
ftr-424	892	30	the	the	DET
ftr-424	892	31	regular	regular	ADJ
ftr-424	892	32	income	income	NOUN
ftr-424	892	33	tax	tax	NOUN
ftr-424	892	34	.	.	PUNCT
ftr-424	893	1	the	the	DET
ftr-424	893	2	result	result	NOUN
ftr-424	893	3	of	of	ADP
ftr-424	893	4	this	this	DET
ftr-424	893	5	calculation	calculation	NOUN
ftr-424	893	6	is	be	AUX
ftr-424	893	7	called	call	VERB
ftr-424	893	8	the	the	DET
ftr-424	893	9	tentative	tentative	ADJ
ftr-424	893	10	amt	amt	PROPN
ftr-424	893	11	.	.	PUNCT
ftr-424	894	1	173	173	NUM
ftr-424	894	2	.	.	PUNCT
ftr-424	895	1	jec	jec	PROPN
ftr-424	895	2	amt	amt	PROPN
ftr-424	895	3	study	study	NOUN
ftr-424	895	4	,	,	PUNCT
ftr-424	895	5	supra	supra	PROPN
ftr-424	895	6	note	note	NOUN
ftr-424	895	7	129	129	NUM
ftr-424	895	8	,	,	PUNCT
ftr-424	895	9	at	at	ADP
ftr-424	895	10	6	6	NUM
ftr-424	895	11	-	-	SYM
ftr-424	895	12	10	10	NUM
ftr-424	895	13	(	(	PUNCT
ftr-424	895	14	noting	note	VERB
ftr-424	895	15	the	the	DET
ftr-424	895	16	groups	group	NOUN
ftr-424	895	17	that	that	PRON
ftr-424	895	18	have	have	AUX
ftr-424	895	19	criticized	criticize	VERB
ftr-424	895	20	the	the	DET
ftr-424	895	21	amt	amt	PROPN
ftr-424	895	22	,	,	PUNCT
ftr-424	895	23	the	the	DET
ftr-424	895	24	lack	lack	NOUN
ftr-424	895	25	of	of	ADP
ftr-424	895	26	amt	amt	PROPN
ftr-424	895	27	indexation	indexation	NOUN
ftr-424	895	28	,	,	PUNCT
ftr-424	895	29	and	and	CCONJ
ftr-424	895	30	the	the	DET
ftr-424	895	31	expectation	expectation	NOUN
ftr-424	895	32	that	that	SCONJ
ftr-424	895	33	the	the	DET
ftr-424	895	34	number	number	NOUN
ftr-424	895	35	of	of	ADP
ftr-424	895	36	affected	affected	ADJ
ftr-424	895	37	taxpayers	taxpayer	NOUN
ftr-424	895	38	will	will	AUX
ftr-424	895	39	grow	grow	VERB
ftr-424	895	40	"	"	PUNCT
ftr-424	895	41	explosively	explosively	ADJ
ftr-424	895	42	"	"	PUNCT
ftr-424	895	43	)	)	PUNCT
ftr-424	895	44	;	;	PUNCT
ftr-424	895	45	2004	2004	NUM
ftr-424	895	46	nta	nta	PROPN
ftr-424	895	47	report	report	PROPN
ftr-424	895	48	,	,	PUNCT
ftr-424	895	49	supra	supra	PROPN
ftr-424	895	50	note	note	PROPN
ftr-424	895	51	134	134	NUM
ftr-424	895	52	,	,	PUNCT
ftr-424	895	53	at	at	ADP
ftr-424	895	54	383	383	NUM
ftr-424	895	55	-	-	SYM
ftr-424	895	56	84	84	NUM
ftr-424	895	57	(	(	PUNCT
ftr-424	895	58	stating	state	VERB
ftr-424	895	59	that	that	SCONJ
ftr-424	895	60	the	the	DET
ftr-424	895	61	tax	tax	NOUN
ftr-424	895	62	"	"	PUNCT
ftr-424	895	63	impos[es	impos[es	PROPN
ftr-424	895	64	]	]	PUNCT
ftr-424	895	65	onerous	onerous	ADJ
ftr-424	895	66	compliance	compliance	NOUN
ftr-424	895	67	burdens	burden	NOUN
ftr-424	895	68	"	"	PUNCT
ftr-424	895	69	and	and	CCONJ
ftr-424	895	70	reporting	report	VERB
ftr-424	895	71	that	that	SCONJ
ftr-424	895	72	75	75	NUM
ftr-424	895	73	percent	percent	NOUN
ftr-424	895	74	of	of	ADP
ftr-424	895	75	amt	amt	PROPN
ftr-424	895	76	taxpayers	taxpayer	NOUN
ftr-424	895	77	hire	hire	VERB
ftr-424	895	78	a	a	DET
ftr-424	895	79	practitioner	practitioner	NOUN
ftr-424	895	80	to	to	PART
ftr-424	895	81	prepare	prepare	VERB
ftr-424	895	82	their	their	PRON
ftr-424	895	83	returns	return	NOUN
ftr-424	895	84	,	,	PUNCT
ftr-424	895	85	which	which	PRON
ftr-424	895	86	is	be	AUX
ftr-424	895	87	"	"	PUNCT
ftr-424	895	88	hardly	hardly	ADV
ftr-424	895	89	surprising	surprising	ADJ
ftr-424	895	90	"	"	PUNCT
ftr-424	895	91	given	give	VERB
ftr-424	895	92	that	that	SCONJ
ftr-424	895	93	"	"	PUNCT
ftr-424	895	94	taxpayers	taxpayer	NOUN
ftr-424	895	95	often	often	ADV
ftr-424	895	96	must	must	AUX
ftr-424	895	97	complete	complete	VERB
ftr-424	895	98	a	a	DET
ftr-424	895	99	12	12	NUM
ftr-424	895	100	-	-	PUNCT
ftr-424	895	101	line	line	NOUN
ftr-424	895	102	worksheet	worksheet	NOUN
ftr-424	895	103	,	,	PUNCT
ftr-424	895	104	read	read	VERB
ftr-424	895	105	eight	eight	NUM
ftr-424	895	106	pages	page	NOUN
ftr-424	895	107	of	of	ADP
ftr-424	895	108	instructions	instruction	NOUN
ftr-424	895	109	,	,	PUNCT
ftr-424	895	110	and	and	CCONJ
ftr-424	895	111	complete	complete	VERB
ftr-424	895	112	a	a	DET
ftr-424	895	113	55	55	NUM
ftr-424	895	114	-	-	PUNCT
ftr-424	895	115	line	line	NOUN
ftr-424	895	116	form	form	NOUN
ftr-424	895	117	simply	simply	ADV
ftr-424	895	118	to	to	PART
ftr-424	895	119	determine	determine	VERB
ftr-424	895	120	whether	whether	SCONJ
ftr-424	895	121	they	they	PRON
ftr-424	895	122	are	be	AUX
ftr-424	895	123	subject	subject	ADJ
ftr-424	895	124	to	to	ADP
ftr-424	895	125	the	the	DET
ftr-424	895	126	amt	amt	PROPN
ftr-424	895	127	)	)	PUNCT
ftr-424	895	128	.	.	PUNCT
ftr-424	896	1	174	174	NUM
ftr-424	896	2	.	.	PUNCT
ftr-424	897	1	jec	jec	PROPN
ftr-424	897	2	amt	amt	PROPN
ftr-424	897	3	study	study	NOUN
ftr-424	897	4	,	,	PUNCT
ftr-424	897	5	supra	supra	PROPN
ftr-424	897	6	note	note	NOUN
ftr-424	897	7	129	129	NUM
ftr-424	897	8	,	,	PUNCT
ftr-424	897	9	at	at	ADP
ftr-424	897	10	6	6	NUM
ftr-424	897	11	-	-	SYM
ftr-424	897	12	8	8	NUM
ftr-424	897	13	.	.	PUNCT
ftr-424	897	14	2004	2004	NUM
ftr-424	897	15	]	]	PUNCT
ftr-424	897	16	florida	florida	PROPN
ftr-424	897	17	tax	tax	PROPN
ftr-424	897	18	review	review	NOUN
ftr-424	897	19	finally	finally	ADV
ftr-424	897	20	,	,	PUNCT
ftr-424	897	21	taxpayers	taxpayer	NOUN
ftr-424	897	22	compare	compare	VERB
ftr-424	897	23	their	their	PRON
ftr-424	897	24	regular	regular	ADJ
ftr-424	897	25	tax	tax	NOUN
ftr-424	897	26	before	before	ADP
ftr-424	897	27	credits	credit	NOUN
ftr-424	897	28	with	with	ADP
ftr-424	897	29	their	their	PRON
ftr-424	897	30	tentative	tentative	ADJ
ftr-424	897	31	amt	amt	NOUN
ftr-424	897	32	,	,	PUNCT
ftr-424	897	33	and	and	CCONJ
ftr-424	897	34	pay	pay	VERB
ftr-424	897	35	whichever	whichever	PRON
ftr-424	897	36	is	be	AUX
ftr-424	897	37	greater	great	ADJ
ftr-424	897	38	.	.	PUNCT
ftr-424	898	1	75	75	NUM
ftr-424	898	2	a	a	DET
ftr-424	898	3	considerable	considerable	ADJ
ftr-424	898	4	cause	cause	NOUN
ftr-424	898	5	of	of	ADP
ftr-424	898	6	the	the	DET
ftr-424	898	7	complexity	complexity	NOUN
ftr-424	898	8	and	and	CCONJ
ftr-424	898	9	compliance	compliance	NOUN
ftr-424	898	10	cost	cost	NOUN
ftr-424	898	11	is	be	AUX
ftr-424	898	12	the	the	DET
ftr-424	898	13	requirement	requirement	NOUN
ftr-424	898	14	that	that	SCONJ
ftr-424	898	15	taxpayers	taxpayer	NOUN
ftr-424	898	16	who	who	PRON
ftr-424	898	17	may	may	AUX
ftr-424	898	18	well	well	ADV
ftr-424	898	19	not	not	PART
ftr-424	898	20	be	be	AUX
ftr-424	898	21	subject	subject	ADJ
ftr-424	898	22	to	to	ADP
ftr-424	898	23	the	the	DET
ftr-424	898	24	amt	amt	PROPN
ftr-424	898	25	must	must	AUX
ftr-424	898	26	work	work	VERB
ftr-424	898	27	through	through	ADP
ftr-424	898	28	at	at	ADP
ftr-424	898	29	least	least	ADJ
ftr-424	898	30	the	the	DET
ftr-424	898	31	short	short	ADJ
ftr-424	898	32	amt	amt	PROPN
ftr-424	898	33	worksheet	worksheet	NOUN
ftr-424	898	34	to	to	PART
ftr-424	898	35	determine	determine	VERB
ftr-424	898	36	whether	whether	SCONJ
ftr-424	898	37	they	they	PRON
ftr-424	898	38	must	must	AUX
ftr-424	898	39	make	make	VERB
ftr-424	898	40	the	the	DET
ftr-424	898	41	more	more	ADV
ftr-424	898	42	detailed	detailed	ADJ
ftr-424	898	43	calculations	calculation	NOUN
ftr-424	898	44	on	on	ADP
ftr-424	898	45	form	form	NOUN
ftr-424	898	46	6251	6251	NUM
ftr-424	898	47	,	,	PUNCT
ftr-424	898	48	entailing	entail	VERB
ftr-424	898	49	additional	additional	ADJ
ftr-424	898	50	hours	hour	NOUN
ftr-424	898	51	of	of	ADP
ftr-424	898	52	tax	tax	NOUN
ftr-424	898	53	return	return	NOUN
ftr-424	898	54	preparation	preparation	NOUN
ftr-424	898	55	time	time	NOUN
ftr-424	898	56	and	and	CCONJ
ftr-424	898	57	hassles.176	hassles.176	NOUN
ftr-424	898	58	repeal	repeal	NOUN
ftr-424	898	59	would	would	AUX
ftr-424	898	60	,	,	PUNCT
ftr-424	898	61	of	of	ADP
ftr-424	898	62	course	course	NOUN
ftr-424	898	63	,	,	PUNCT
ftr-424	898	64	resolve	resolve	VERB
ftr-424	898	65	the	the	DET
ftr-424	898	66	issue	issue	NOUN
ftr-424	898	67	,	,	PUNCT
ftr-424	898	68	but	but	CCONJ
ftr-424	898	69	at	at	ADP
ftr-424	898	70	a	a	DET
ftr-424	898	71	high	high	ADJ
ftr-424	898	72	cost	cost	NOUN
ftr-424	898	73	in	in	ADP
ftr-424	898	74	both	both	DET
ftr-424	898	75	loss	loss	NOUN
ftr-424	898	76	of	of	ADP
ftr-424	898	77	revenues	revenue	NOUN
ftr-424	898	78	and	and	CCONJ
ftr-424	898	79	potential	potential	ADJ
ftr-424	898	80	loss	loss	NOUN
ftr-424	898	81	of	of	ADP
ftr-424	898	82	taxpayers	taxpayer	NOUN
ftr-424	898	83	from	from	ADP
ftr-424	898	84	the	the	DET
ftr-424	898	85	tax	tax	NOUN
ftr-424	898	86	rolls.77	rolls.77	NOUN
ftr-424	898	87	another	another	DET
ftr-424	898	88	solution	solution	NOUN
ftr-424	898	89	,	,	PUNCT
ftr-424	898	90	that	that	PRON
ftr-424	898	91	appears	appear	VERB
ftr-424	898	92	to	to	PART
ftr-424	898	93	increase	increase	VERB
ftr-424	898	94	the	the	DET
ftr-424	898	95	coherence	coherence	NOUN
ftr-424	898	96	of	of	ADP
ftr-424	898	97	the	the	DET
ftr-424	898	98	amt	amt	PROPN
ftr-424	898	99	system	system	NOUN
ftr-424	898	100	,	,	PUNCT
ftr-424	898	101	is	be	AUX
ftr-424	898	102	to	to	PART
ftr-424	898	103	institute	institute	VERB
ftr-424	898	104	a	a	DET
ftr-424	898	105	bright	bright	ADJ
ftr-424	898	106	-	-	PUNCT
ftr-424	898	107	line	line	NOUN
ftr-424	898	108	income	income	NOUN
ftr-424	898	109	threshold	threshold	NOUN
ftr-424	898	110	test	test	NOUN
ftr-424	898	111	for	for	ADP
ftr-424	898	112	applicability	applicability	NOUN
ftr-424	898	113	of	of	ADP
ftr-424	898	114	the	the	DET
ftr-424	898	115	amt	amt	PROPN
ftr-424	898	116	.	.	PUNCT
ftr-424	899	1	such	such	DET
ftr-424	899	2	a	a	DET
ftr-424	899	3	test	test	NOUN
ftr-424	899	4	would	would	AUX
ftr-424	899	5	ensure	ensure	VERB
ftr-424	899	6	that	that	SCONJ
ftr-424	899	7	no	no	DET
ftr-424	899	8	ordinary	ordinary	ADJ
ftr-424	899	9	taxpayer	taxpayer	NOUN
ftr-424	899	10	under	under	ADP
ftr-424	899	11	the	the	DET
ftr-424	899	12	selected	select	VERB
ftr-424	899	13	income	income	NOUN
ftr-424	899	14	threshold	threshold	NOUN
ftr-424	899	15	has	have	VERB
ftr-424	899	16	to	to	PART
ftr-424	899	17	devote	devote	VERB
ftr-424	899	18	any	any	DET
ftr-424	899	19	tax	tax	NOUN
ftr-424	899	20	preparation	preparation	NOUN
ftr-424	899	21	time	time	NOUN
ftr-424	899	22	to	to	ADP
ftr-424	899	23	amt	amt	PROPN
ftr-424	899	24	calculations	calculation	NOUN
ftr-424	899	25	and	and	CCONJ
ftr-424	899	26	would	would	AUX
ftr-424	899	27	at	at	ADP
ftr-424	899	28	the	the	DET
ftr-424	899	29	same	same	ADJ
ftr-424	899	30	time	time	NOUN
ftr-424	899	31	exempt	exempt	VERB
ftr-424	899	32	those	those	DET
ftr-424	899	33	taxpayers	taxpayer	NOUN
ftr-424	899	34	from	from	ADP
ftr-424	899	35	amt	amt	PROPN
ftr-424	899	36	liability	liability	NOUN
ftr-424	899	37	,	,	PUNCT
ftr-424	899	38	furthering	further	VERB
ftr-424	899	39	the	the	DET
ftr-424	899	40	core	core	ADJ
ftr-424	899	41	purpose	purpose	NOUN
ftr-424	899	42	of	of	ADP
ftr-424	899	43	the	the	DET
ftr-424	899	44	minimum	minimum	ADJ
ftr-424	899	45	tax	tax	NOUN
ftr-424	899	46	to	to	PART
ftr-424	899	47	target	target	VERB
ftr-424	899	48	the	the	DET
ftr-424	899	49	wealthy	wealthy	ADJ
ftr-424	899	50	and	and	CCONJ
ftr-424	899	51	taxpayers	taxpayer	NOUN
ftr-424	899	52	with	with	ADP
ftr-424	899	53	excessive	excessive	ADJ
ftr-424	899	54	preferences	preference	NOUN
ftr-424	899	55	.	.	PUNCT
ftr-424	900	1	part	part	NOUN
ftr-424	900	2	v	v	NOUN
ftr-424	900	3	develops	develop	VERB
ftr-424	900	4	this	this	DET
ftr-424	900	5	suggestion	suggestion	NOUN
ftr-424	900	6	further	far	ADV
ftr-424	900	7	.	.	PUNCT
ftr-424	901	1	even	even	ADV
ftr-424	901	2	if	if	SCONJ
ftr-424	901	3	ordinary	ordinary	ADJ
ftr-424	901	4	taxpayers	taxpayer	NOUN
ftr-424	901	5	are	be	AUX
ftr-424	901	6	exempt	exempt	ADJ
ftr-424	901	7	from	from	ADP
ftr-424	901	8	the	the	DET
ftr-424	901	9	amt	amt	PROPN
ftr-424	901	10	through	through	ADP
ftr-424	901	11	an	an	DET
ftr-424	901	12	income	income	NOUN
ftr-424	901	13	-	-	PUNCT
ftr-424	901	14	threshold	threshold	NOUN
ftr-424	901	15	test	test	NOUN
ftr-424	901	16	,	,	PUNCT
ftr-424	901	17	however	however	ADV
ftr-424	901	18	,	,	PUNCT
ftr-424	901	19	the	the	DET
ftr-424	901	20	amt	amt	PROPN
ftr-424	901	21	itself	itself	PRON
ftr-424	901	22	remains	remain	VERB
ftr-424	901	23	a	a	DET
ftr-424	901	24	complex	complex	ADJ
ftr-424	901	25	system	system	NOUN
ftr-424	901	26	with	with	ADP
ftr-424	901	27	a	a	DET
ftr-424	901	28	number	number	NOUN
ftr-424	901	29	of	of	ADP
ftr-424	901	30	required	require	VERB
ftr-424	901	31	computations	computation	NOUN
ftr-424	901	32	for	for	ADP
ftr-424	901	33	those	those	DET
ftr-424	901	34	taxpayers	taxpayer	NOUN
ftr-424	901	35	who	who	PRON
ftr-424	901	36	would	would	AUX
ftr-424	901	37	still	still	ADV
ftr-424	901	38	be	be	AUX
ftr-424	901	39	required	require	VERB
ftr-424	901	40	to	to	PART
ftr-424	901	41	carry	carry	VERB
ftr-424	901	42	out	out	ADP
ftr-424	901	43	the	the	DET
ftr-424	901	44	full	full	ADJ
ftr-424	901	45	amt	amt	PROPN
ftr-424	901	46	analysis	analysis	NOUN
ftr-424	901	47	.	.	PUNCT
ftr-424	902	1	various	various	ADJ
ftr-424	902	2	items	item	NOUN
ftr-424	902	3	must	must	AUX
ftr-424	902	4	be	be	AUX
ftr-424	902	5	recomputed	recompute	VERB
ftr-424	902	6	for	for	ADP
ftr-424	902	7	amt	amt	PROPN
ftr-424	902	8	purposes	purpose	NOUN
ftr-424	902	9	,	,	PUNCT
ftr-424	902	10	including	include	VERB
ftr-424	902	11	home	home	NOUN
ftr-424	902	12	mortgage	mortgage	NOUN
ftr-424	902	13	interest,7	interest,7	NOUN
ftr-424	902	14	1	1	NUM
ftr-424	902	15	investment	investment	NOUN
ftr-424	902	16	interest,'79	interest,'79	NOUN
ftr-424	902	17	depletion	depletion	NOUN
ftr-424	902	18	deductions,8	deductions,8	NOUN
ftr-424	902	19	'	'	PUNCT
ftr-424	902	20	and	and	CCONJ
ftr-424	902	21	depreciation	depreciation	NOUN
ftr-424	902	22	.	.	PUNCT
ftr-424	903	1	'8	'8	PRON
ftr-424	903	2	'	'	PUNCT
ftr-424	903	3	undoubtedly	undoubtedly	ADV
ftr-424	903	4	,	,	PUNCT
ftr-424	903	5	these	these	DET
ftr-424	903	6	recomputations	recomputation	NOUN
ftr-424	903	7	require	require	VERB
ftr-424	903	8	time	time	NOUN
ftr-424	903	9	and	and	CCONJ
ftr-424	903	10	lead	lead	VERB
ftr-424	903	11	to	to	ADP
ftr-424	903	12	both	both	PRON
ftr-424	903	13	frustration	frustration	NOUN
ftr-424	903	14	and	and	CCONJ
ftr-424	903	15	error	error	NOUN
ftr-424	903	16	.	.	PUNCT
ftr-424	904	1	for	for	ADP
ftr-424	904	2	1997	1997	NUM
ftr-424	904	3	,	,	PUNCT
ftr-424	904	4	the	the	DET
ftr-424	904	5	jec	jec	PROPN
ftr-424	904	6	amt	amt	PROPN
ftr-424	904	7	study	study	NOUN
ftr-424	904	8	estimates	estimate	VERB
ftr-424	904	9	that	that	SCONJ
ftr-424	904	10	the	the	DET
ftr-424	904	11	overall	overall	ADJ
ftr-424	904	12	cost	cost	NOUN
ftr-424	904	13	of	of	ADP
ftr-424	904	14	compliance	compliance	NOUN
ftr-424	904	15	with	with	ADP
ftr-424	904	16	the	the	DET
ftr-424	904	17	amt	amt	PROPN
ftr-424	904	18	may	may	AUX
ftr-424	904	19	have	have	AUX
ftr-424	904	20	been	be	AUX
ftr-424	904	21	as	as	ADV
ftr-424	904	22	high	high	ADJ
ftr-424	904	23	as	as	ADP
ftr-424	904	24	$	$	SYM
ftr-424	904	25	360	360	NUM
ftr-424	904	26	million	million	NUM
ftr-424	904	27	.	.	PUNCT
ftr-424	904	28	"	"	PUNCT
ftr-424	905	1	2	2	NUM
ftr-424	905	2	the	the	DET
ftr-424	905	3	irs	irs	PROPN
ftr-424	905	4	estimated	estimate	VERB
ftr-424	905	5	that	that	SCONJ
ftr-424	905	6	the	the	DET
ftr-424	905	7	amt	amt	PROPN
ftr-424	905	8	system	system	NOUN
ftr-424	905	9	added	add	VERB
ftr-424	905	10	29	29	NUM
ftr-424	905	11	million	million	NUM
ftr-424	905	12	hours	hour	NOUN
ftr-424	905	13	to	to	ADP
ftr-424	905	14	overall	overall	NOUN
ftr-424	905	15	175	175	NUM
ftr-424	905	16	.	.	PUNCT
ftr-424	906	1	i	i	PRON
ftr-424	906	2	d.	d.	PROPN
ftr-424	906	3	at	at	ADP
ftr-424	906	4	2	2	NUM
ftr-424	906	5	-	-	SYM
ftr-424	906	6	4	4	NUM
ftr-424	906	7	.	.	NOUN
ftr-424	906	8	176	176	NUM
ftr-424	906	9	.	.	PUNCT
ftr-424	907	1	see	see	VERB
ftr-424	907	2	instructions	instruction	NOUN
ftr-424	907	3	to	to	PART
ftr-424	907	4	form	form	VERB
ftr-424	907	5	1040	1040	NUM
ftr-424	907	6	,	,	PUNCT
ftr-424	907	7	line	line	NOUN
ftr-424	907	8	44	44	NUM
ftr-424	907	9	,	,	PUNCT
ftr-424	907	10	worksheet	worksheet	NOUN
ftr-424	907	11	to	to	PART
ftr-424	907	12	see	see	VERB
ftr-424	907	13	if	if	SCONJ
ftr-424	907	14	you	you	PRON
ftr-424	907	15	should	should	AUX
ftr-424	907	16	fill	fill	VERB
ftr-424	907	17	in	in	ADP
ftr-424	907	18	form	form	NOUN
ftr-424	907	19	6251	6251	NUM
ftr-424	907	20	line	line	NOUN
ftr-424	907	21	44	44	NUM
ftr-424	907	22	at	at	ADP
ftr-424	907	23	35	35	NUM
ftr-424	907	24	(	(	PUNCT
ftr-424	907	25	2004	2004	NUM
ftr-424	907	26	)	)	PUNCT
ftr-424	907	27	.	.	PUNCT
ftr-424	908	1	177	177	NUM
ftr-424	908	2	.	.	PUNCT
ftr-424	909	1	see	see	VERB
ftr-424	909	2	,	,	PUNCT
ftr-424	909	3	e.g.	e.g.	ADV
ftr-424	909	4	,	,	PUNCT
ftr-424	909	5	supra	supra	PROPN
ftr-424	909	6	notes	note	VERB
ftr-424	909	7	138	138	NUM
ftr-424	909	8	-	-	SYM
ftr-424	909	9	139	139	NUM
ftr-424	909	10	and	and	CCONJ
ftr-424	909	11	accompanying	accompany	VERB
ftr-424	909	12	text	text	NOUN
ftr-424	909	13	.	.	PUNCT
ftr-424	910	1	178	178	NUM
ftr-424	910	2	.	.	PUNCT
ftr-424	911	1	equity	equity	NOUN
ftr-424	911	2	lines	line	NOUN
ftr-424	911	3	of	of	ADP
ftr-424	911	4	credit	credit	NOUN
ftr-424	911	5	used	use	VERB
ftr-424	911	6	for	for	ADP
ftr-424	911	7	purposes	purpose	NOUN
ftr-424	911	8	other	other	ADJ
ftr-424	911	9	than	than	ADP
ftr-424	911	10	home	home	NOUN
ftr-424	911	11	purchases	purchase	NOUN
ftr-424	911	12	,	,	PUNCT
ftr-424	911	13	construction	construction	NOUN
ftr-424	911	14	or	or	CCONJ
ftr-424	911	15	improvement	improvement	NOUN
ftr-424	911	16	or	or	CCONJ
ftr-424	911	17	that	that	PRON
ftr-424	911	18	exceed	exceed	VERB
ftr-424	911	19	the	the	DET
ftr-424	911	20	amount	amount	NOUN
ftr-424	911	21	originally	originally	ADV
ftr-424	911	22	financed	finance	VERB
ftr-424	911	23	are	be	AUX
ftr-424	911	24	not	not	PART
ftr-424	911	25	deductible	deductible	ADJ
ftr-424	911	26	for	for	ADP
ftr-424	911	27	amt	amt	PROPN
ftr-424	911	28	purposes	purpose	NOUN
ftr-424	911	29	.	.	PUNCT
ftr-424	912	1	see	see	VERB
ftr-424	912	2	,	,	PUNCT
ftr-424	912	3	e.g.	e.g.	ADV
ftr-424	912	4	,	,	PUNCT
ftr-424	912	5	internal	internal	ADJ
ftr-424	912	6	revenue	revenue	NOUN
ftr-424	912	7	service	service	NOUN
ftr-424	912	8	,	,	PUNCT
ftr-424	912	9	2004	2004	NUM
ftr-424	912	10	instructions	instruction	NOUN
ftr-424	912	11	for	for	ADP
ftr-424	912	12	form	form	NOUN
ftr-424	912	13	6251	6251	NUM
ftr-424	912	14	,	,	PUNCT
ftr-424	912	15	line	line	NOUN
ftr-424	912	16	4	4	NUM
ftr-424	912	17	,	,	PUNCT
ftr-424	912	18	p.	p.	NOUN
ftr-424	912	19	2	2	NUM
ftr-424	912	20	(	(	PUNCT
ftr-424	912	21	2004	2004	NUM
ftr-424	912	22	)	)	PUNCT
ftr-424	912	23	.	.	PUNCT
ftr-424	913	1	179	179	NUM
ftr-424	913	2	.	.	PUNCT
ftr-424	914	1	a	a	DET
ftr-424	914	2	taxpayer	taxpayer	NOUN
ftr-424	914	3	with	with	ADP
ftr-424	914	4	investment	investment	NOUN
ftr-424	914	5	interest	interest	NOUN
ftr-424	914	6	must	must	AUX
ftr-424	914	7	fill	fill	VERB
ftr-424	914	8	out	out	ADP
ftr-424	914	9	a	a	DET
ftr-424	914	10	new	new	ADJ
ftr-424	914	11	form	form	NOUN
ftr-424	914	12	4952	4952	NUM
ftr-424	914	13	to	to	PART
ftr-424	914	14	recompute	recompute	VERB
ftr-424	914	15	with	with	ADP
ftr-424	914	16	appropriate	appropriate	ADJ
ftr-424	914	17	amt	amt	NOUN
ftr-424	914	18	adjustments	adjustment	NOUN
ftr-424	914	19	.	.	PUNCT
ftr-424	915	1	i	i	PRON
ftr-424	915	2	d.	d.	PROPN
ftr-424	915	3	at	at	ADP
ftr-424	915	4	line	line	NOUN
ftr-424	915	5	8	8	NUM
ftr-424	915	6	,	,	PUNCT
ftr-424	915	7	p.	p.	NOUN
ftr-424	915	8	2	2	NUM
ftr-424	915	9	.	.	X
ftr-424	915	10	180	180	NUM
ftr-424	915	11	.	.	PUNCT
ftr-424	916	1	i	i	PRON
ftr-424	916	2	d.	d.	PROPN
ftr-424	916	3	at	at	ADP
ftr-424	916	4	line	line	NOUN
ftr-424	916	5	9	9	NUM
ftr-424	916	6	,	,	PUNCT
ftr-424	916	7	p.	p.	NOUN
ftr-424	916	8	2	2	NUM
ftr-424	916	9	.	.	X
ftr-424	916	10	181	181	NUM
ftr-424	916	11	.	.	PUNCT
ftr-424	917	1	i	i	PRON
ftr-424	917	2	d.	d.	PROPN
ftr-424	917	3	at	at	ADP
ftr-424	917	4	line	line	NOUN
ftr-424	917	5	17	17	NUM
ftr-424	917	6	,	,	PUNCT
ftr-424	917	7	p.	p.	NOUN
ftr-424	917	8	3	3	NUM
ftr-424	917	9	.	.	SYM
ftr-424	917	10	182	182	NUM
ftr-424	917	11	.	.	PUNCT
ftr-424	918	1	jec	jec	PROPN
ftr-424	918	2	amt	amt	PROPN
ftr-424	918	3	study	study	NOUN
ftr-424	918	4	,	,	PUNCT
ftr-424	918	5	supra	supra	PROPN
ftr-424	918	6	note	note	NOUN
ftr-424	918	7	129	129	NUM
ftr-424	918	8	,	,	PUNCT
ftr-424	918	9	at	at	ADP
ftr-424	918	10	8	8	NUM
ftr-424	918	11	.	.	PUNCT
ftr-424	919	1	the	the	DET
ftr-424	919	2	jec	jec	PROPN
ftr-424	919	3	majority	majority	NOUN
ftr-424	919	4	staff	staff	NOUN
ftr-424	919	5	argues	argue	VERB
ftr-424	919	6	somewhat	somewhat	ADV
ftr-424	919	7	speciously	speciously	ADV
ftr-424	919	8	that	that	SCONJ
ftr-424	919	9	the	the	DET
ftr-424	919	10	amt	amt	PROPN
ftr-424	919	11	is	be	AUX
ftr-424	919	12	"	"	PUNCT
ftr-424	919	13	not	not	PART
ftr-424	919	14	about	about	ADP
ftr-424	919	15	revenue	revenue	NOUN
ftr-424	919	16	but	but	CCONJ
ftr-424	919	17	about	about	ADP
ftr-424	919	18	symbolism	symbolism	NOUN
ftr-424	919	19	the	the	DET
ftr-424	919	20	resentment	resentment	NOUN
ftr-424	919	21	of	of	ADP
ftr-424	919	22	many	many	ADJ
ftr-424	919	23	taxpayers	taxpayer	NOUN
ftr-424	919	24	at	at	ADP
ftr-424	919	25	a	a	DET
ftr-424	919	26	few	few	ADJ
ftr-424	919	27	people	people	NOUN
ftr-424	919	28	with	with	ADP
ftr-424	919	29	high	high	ADJ
ftr-424	919	30	incomes	income	NOUN
ftr-424	919	31	paying	pay	VERB
ftr-424	919	32	no	no	DET
ftr-424	919	33	federal	federal	ADJ
ftr-424	919	34	income	income	NOUN
ftr-424	919	35	tax	tax	NOUN
ftr-424	919	36	..	..	PUNCT
ftr-424	919	37	"	"	PUNCT
ftr-424	920	1	i	i	PRON
ftr-424	920	2	d.	d.	PROPN
ftr-424	920	3	at	at	ADP
ftr-424	920	4	13	13	NUM
ftr-424	920	5	.	.	PUNCT
ftr-424	921	1	the	the	DET
ftr-424	921	2	study	study	NOUN
ftr-424	921	3	then	then	ADV
ftr-424	921	4	asserts	assert	VERB
ftr-424	921	5	that	that	SCONJ
ftr-424	921	6	the	the	DET
ftr-424	921	7	answer	answer	NOUN
ftr-424	921	8	to	to	ADP
ftr-424	921	9	tax	tax	NOUN
ftr-424	921	10	avoidance	avoidance	NOUN
ftr-424	921	11	is	be	AUX
ftr-424	921	12	to	to	PART
ftr-424	921	13	simplify	simplify	VERB
ftr-424	921	14	the	the	DET
ftr-424	921	15	code	code	NOUN
ftr-424	921	16	,	,	PUNCT
ftr-424	921	17	which	which	PRON
ftr-424	921	18	means	mean	VERB
ftr-424	921	19	"	"	PUNCT
ftr-424	921	20	reducing	reduce	VERB
ftr-424	921	21	tax	tax	NOUN
ftr-424	921	22	rates	rate	NOUN
ftr-424	921	23	.	.	PUNCT
ftr-424	921	24	"	"	PUNCT
ftr-424	922	1	i	i	PRON
ftr-424	922	2	d.	d.	PROPN
ftr-424	922	3	at	at	ADP
ftr-424	922	4	14	14	NUM
ftr-424	922	5	.	.	PUNCT
ftr-424	923	1	[	[	X
ftr-424	923	2	vol	vol	NOUN
ftr-424	923	3	.	.	PUNCT
ftr-424	923	4	6:9	6:9	NUM
ftr-424	924	1	congress	congress	PROPN
ftr-424	924	2	fiddles	fiddle	VERB
ftr-424	924	3	while	while	SCONJ
ftr-424	924	4	middle	middle	PROPN
ftr-424	924	5	america	america	PROPN
ftr-424	924	6	burns	burn	VERB
ftr-424	924	7	taxpayer	taxpayer	PROPN
ftr-424	924	8	return	return	NOUN
ftr-424	924	9	preparation	preparation	NOUN
ftr-424	924	10	time	time	NOUN
ftr-424	924	11	in	in	ADP
ftr-424	924	12	2000	2000	NUM
ftr-424	924	13	.	.	PUNCT
ftr-424	925	1	'	'	NUM
ftr-424	925	2	83	83	NUM
ftr-424	925	3	while	while	SCONJ
ftr-424	925	4	these	these	DET
ftr-424	925	5	estimates	estimate	NOUN
ftr-424	925	6	may	may	AUX
ftr-424	925	7	be	be	AUX
ftr-424	925	8	high	high	ADJ
ftr-424	925	9	,	,	PUNCT
ftr-424	925	10	they	they	PRON
ftr-424	925	11	do	do	AUX
ftr-424	925	12	suggest	suggest	VERB
ftr-424	925	13	that	that	SCONJ
ftr-424	925	14	amt	amt	PROPN
ftr-424	925	15	complexity	complexity	NOUN
ftr-424	925	16	should	should	AUX
ftr-424	925	17	be	be	AUX
ftr-424	925	18	addressed	address	VERB
ftr-424	925	19	,	,	PUNCT
ftr-424	925	20	if	if	SCONJ
ftr-424	925	21	possible	possible	ADJ
ftr-424	925	22	,	,	PUNCT
ftr-424	925	23	in	in	ADP
ftr-424	925	24	structuring	structure	VERB
ftr-424	925	25	any	any	DET
ftr-424	925	26	amt	amt	PROPN
ftr-424	925	27	reform	reform	NOUN
ftr-424	925	28	.	.	PUNCT
ftr-424	926	1	the	the	DET
ftr-424	926	2	priority	priority	NOUN
ftr-424	926	3	of	of	ADP
ftr-424	926	4	reducing	reduce	VERB
ftr-424	926	5	complexity	complexity	NOUN
ftr-424	926	6	,	,	PUNCT
ftr-424	926	7	however	however	ADV
ftr-424	926	8	,	,	PUNCT
ftr-424	926	9	may	may	AUX
ftr-424	926	10	be	be	AUX
ftr-424	926	11	limited	limit	VERB
ftr-424	926	12	compared	compare	VERB
ftr-424	926	13	to	to	ADP
ftr-424	926	14	other	other	ADJ
ftr-424	926	15	reform	reform	NOUN
ftr-424	926	16	goals	goal	NOUN
ftr-424	926	17	,	,	PUNCT
ftr-424	926	18	particularly	particularly	ADV
ftr-424	926	19	in	in	ADP
ftr-424	926	20	the	the	DET
ftr-424	926	21	context	context	NOUN
ftr-424	926	22	of	of	ADP
ftr-424	926	23	choosing	choose	VERB
ftr-424	926	24	between	between	ADP
ftr-424	926	25	amt	amt	PROPN
ftr-424	926	26	repeal	repeal	NOUN
ftr-424	926	27	or	or	CCONJ
ftr-424	926	28	amt	amt	PROPN
ftr-424	926	29	(	(	PUNCT
ftr-424	926	30	and	and	CCONJ
ftr-424	926	31	regular	regular	ADJ
ftr-424	926	32	tax	tax	NOUN
ftr-424	926	33	)	)	PUNCT
ftr-424	926	34	reform	reform	NOUN
ftr-424	926	35	.	.	PUNCT
ftr-424	927	1	sophisticated	sophisticated	ADJ
ftr-424	927	2	taxpayers	taxpayer	NOUN
ftr-424	927	3	in	in	ADP
ftr-424	927	4	the	the	DET
ftr-424	927	5	higher	high	ADJ
ftr-424	927	6	income	income	NOUN
ftr-424	927	7	brackets	bracket	NOUN
ftr-424	927	8	generally	generally	ADV
ftr-424	927	9	can	can	AUX
ftr-424	927	10	be	be	AUX
ftr-424	927	11	expected	expect	VERB
ftr-424	927	12	to	to	PART
ftr-424	927	13	have	have	VERB
ftr-424	927	14	complicated	complicated	ADJ
ftr-424	927	15	finances	finance	NOUN
ftr-424	927	16	and	and	CCONJ
ftr-424	927	17	to	to	PART
ftr-424	927	18	rely	rely	VERB
ftr-424	927	19	on	on	ADP
ftr-424	927	20	sophisticated	sophisticated	ADJ
ftr-424	927	21	tax	tax	NOUN
ftr-424	927	22	planning	planning	NOUN
ftr-424	927	23	advice	advice	NOUN
ftr-424	927	24	.	.	PUNCT
ftr-424	928	1	accordingly	accordingly	ADV
ftr-424	928	2	,	,	PUNCT
ftr-424	928	3	the	the	DET
ftr-424	928	4	likely	likely	ADJ
ftr-424	928	5	application	application	NOUN
ftr-424	928	6	of	of	ADP
ftr-424	928	7	amt	amt	PROPN
ftr-424	928	8	complexity	complexity	NOUN
ftr-424	928	9	,	,	PUNCT
ftr-424	928	10	including	include	VERB
ftr-424	928	11	recomputations	recomputation	NOUN
ftr-424	928	12	,	,	PUNCT
ftr-424	928	13	to	to	ADP
ftr-424	928	14	this	this	DET
ftr-424	928	15	group	group	NOUN
ftr-424	928	16	is	be	AUX
ftr-424	928	17	less	less	ADJ
ftr-424	928	18	of	of	ADP
ftr-424	928	19	a	a	DET
ftr-424	928	20	tax	tax	NOUN
ftr-424	928	21	policy	policy	NOUN
ftr-424	928	22	concern	concern	NOUN
ftr-424	928	23	.	.	PUNCT
ftr-424	929	1	a	a	DET
ftr-424	929	2	further	further	ADJ
ftr-424	929	3	aspect	aspect	NOUN
ftr-424	929	4	of	of	ADP
ftr-424	929	5	the	the	DET
ftr-424	929	6	complexity	complexity	NOUN
ftr-424	929	7	of	of	ADP
ftr-424	929	8	the	the	DET
ftr-424	929	9	amt	amt	PROPN
ftr-424	929	10	is	be	AUX
ftr-424	929	11	the	the	DET
ftr-424	929	12	uncertainty	uncertainty	NOUN
ftr-424	929	13	surrounding	surround	VERB
ftr-424	929	14	the	the	DET
ftr-424	929	15	relationship	relationship	NOUN
ftr-424	929	16	between	between	ADP
ftr-424	929	17	the	the	DET
ftr-424	929	18	amt	amt	PROPN
ftr-424	929	19	and	and	CCONJ
ftr-424	929	20	the	the	DET
ftr-424	929	21	regular	regular	ADJ
ftr-424	929	22	tax	tax	NOUN
ftr-424	929	23	due	due	ADP
ftr-424	929	24	to	to	ADP
ftr-424	929	25	the	the	DET
ftr-424	929	26	sunsetting	sunsette	VERB
ftr-424	929	27	provisions	provision	NOUN
ftr-424	929	28	used	use	VERB
ftr-424	929	29	in	in	ADP
ftr-424	929	30	the	the	DET
ftr-424	929	31	2001	2001	NUM
ftr-424	929	32	-	-	SYM
ftr-424	929	33	2003	2003	NUM
ftr-424	929	34	tax	tax	NOUN
ftr-424	929	35	acts	act	NOUN
ftr-424	929	36	.	.	PUNCT
ftr-424	930	1	congress	congress	PROPN
ftr-424	930	2	has	have	AUX
ftr-424	930	3	so	so	ADV
ftr-424	930	4	far	far	ADV
ftr-424	930	5	taken	take	VERB
ftr-424	930	6	a	a	DET
ftr-424	930	7	piecemeal	piecemeal	ADJ
ftr-424	930	8	approach	approach	NOUN
ftr-424	930	9	.	.	PUNCT
ftr-424	931	1	unwilling	unwilling	ADJ
ftr-424	931	2	to	to	PART
ftr-424	931	3	let	let	VERB
ftr-424	931	4	the	the	DET
ftr-424	931	5	hammer	hammer	NOUN
ftr-424	931	6	of	of	ADP
ftr-424	931	7	the	the	DET
ftr-424	931	8	amt	amt	PROPN
ftr-424	931	9	fall	fall	VERB
ftr-424	931	10	quite	quite	ADV
ftr-424	931	11	as	as	ADV
ftr-424	931	12	heavily	heavily	ADV
ftr-424	931	13	as	as	SCONJ
ftr-424	931	14	it	it	PRON
ftr-424	931	15	would	would	AUX
ftr-424	931	16	without	without	ADP
ftr-424	931	17	any	any	DET
ftr-424	931	18	action	action	NOUN
ftr-424	931	19	,	,	PUNCT
ftr-424	931	20	congress	congress	PROPN
ftr-424	931	21	increased	increase	VERB
ftr-424	931	22	the	the	DET
ftr-424	931	23	exemption	exemption	NOUN
ftr-424	931	24	amounts	amount	VERB
ftr-424	931	25	for	for	ADP
ftr-424	931	26	2001	2001	NUM
ftr-424	931	27	through	through	ADP
ftr-424	931	28	2004	2004	NUM
ftr-424	931	29	in	in	ADP
ftr-424	931	30	the	the	DET
ftr-424	931	31	2001	2001	NUM
ftr-424	931	32	tax	tax	NOUN
ftr-424	931	33	bill	bill	NOUN
ftr-424	931	34	and	and	CCONJ
ftr-424	931	35	then	then	ADV
ftr-424	931	36	increased	increase	VERB
ftr-424	931	37	the	the	DET
ftr-424	931	38	exemption	exemption	NOUN
ftr-424	931	39	again	again	ADV
ftr-424	931	40	when	when	SCONJ
ftr-424	931	41	it	it	PRON
ftr-424	931	42	enacted	enact	VERB
ftr-424	931	43	the	the	DET
ftr-424	931	44	2003	2003	NUM
ftr-424	931	45	tax	tax	NOUN
ftr-424	931	46	bill	bill	NOUN
ftr-424	931	47	.	.	PUNCT
ftr-424	932	1	'85	'85	NUM
ftr-424	932	2	in	in	ADP
ftr-424	932	3	2004	2004	NUM
ftr-424	932	4	,	,	PUNCT
ftr-424	932	5	congress	congress	PROPN
ftr-424	932	6	extended	extend	VERB
ftr-424	932	7	the	the	DET
ftr-424	932	8	increased	increase	VERB
ftr-424	932	9	exemption	exemption	NOUN
ftr-424	932	10	amount	amount	NOUN
ftr-424	932	11	to	to	ADP
ftr-424	932	12	2005.i"6	2005.i"6	PROPN
ftr-424	932	13	clearly	clearly	ADV
ftr-424	932	14	,	,	PUNCT
ftr-424	932	15	the	the	DET
ftr-424	932	16	uncertain	uncertain	ADJ
ftr-424	932	17	future	future	ADJ
ftr-424	932	18	reach	reach	NOUN
ftr-424	932	19	of	of	ADP
ftr-424	932	20	the	the	DET
ftr-424	932	21	amt	amt	PROPN
ftr-424	932	22	creates	create	VERB
ftr-424	932	23	complexity	complexity	NOUN
ftr-424	932	24	and	and	CCONJ
ftr-424	932	25	corresponding	correspond	VERB
ftr-424	932	26	transparency	transparency	NOUN
ftr-424	932	27	problems	problem	NOUN
ftr-424	932	28	for	for	ADP
ftr-424	932	29	many	many	ADJ
ftr-424	932	30	taxpayers	taxpayer	NOUN
ftr-424	932	31	.	.	PUNCT
ftr-424	933	1	any	any	DET
ftr-424	933	2	solution	solution	NOUN
ftr-424	933	3	that	that	PRON
ftr-424	933	4	resolves	resolve	VERB
ftr-424	933	5	the	the	DET
ftr-424	933	6	uncertainty	uncertainty	NOUN
ftr-424	933	7	would	would	AUX
ftr-424	933	8	be	be	AUX
ftr-424	933	9	an	an	DET
ftr-424	933	10	improvement	improvement	NOUN
ftr-424	933	11	in	in	ADP
ftr-424	933	12	the	the	DET
ftr-424	933	13	tax	tax	NOUN
ftr-424	933	14	system	system	NOUN
ftr-424	933	15	.	.	PUNCT
ftr-424	934	1	repeal	repeal	NOUN
ftr-424	934	2	would	would	AUX
ftr-424	934	3	,	,	PUNCT
ftr-424	934	4	of	of	ADP
ftr-424	934	5	course	course	NOUN
ftr-424	934	6	,	,	PUNCT
ftr-424	934	7	eliminate	eliminate	VERB
ftr-424	934	8	the	the	DET
ftr-424	934	9	problem	problem	NOUN
ftr-424	934	10	,	,	PUNCT
ftr-424	934	11	but	but	CCONJ
ftr-424	934	12	is	be	AUX
ftr-424	934	13	extremely	extremely	ADV
ftr-424	934	14	costly	costly	ADJ
ftr-424	934	15	.	.	PUNCT
ftr-424	935	1	thoughtful	thoughtful	ADJ
ftr-424	935	2	steps	step	NOUN
ftr-424	935	3	to	to	PART
ftr-424	935	4	re	re	VERB
ftr-424	935	5	-	-	VERB
ftr-424	935	6	target	target	VERB
ftr-424	935	7	the	the	DET
ftr-424	935	8	amt	amt	PROPN
ftr-424	935	9	,	,	PUNCT
ftr-424	935	10	with	with	ADP
ftr-424	935	11	corresponding	correspond	VERB
ftr-424	935	12	changes	change	NOUN
ftr-424	935	13	to	to	ADP
ftr-424	935	14	the	the	DET
ftr-424	935	15	regular	regular	ADJ
ftr-424	935	16	tax	tax	NOUN
ftr-424	935	17	to	to	PART
ftr-424	935	18	increase	increase	VERB
ftr-424	935	19	the	the	DET
ftr-424	935	20	harmony	harmony	NOUN
ftr-424	935	21	of	of	ADP
ftr-424	935	22	the	the	DET
ftr-424	935	23	two	two	NUM
ftr-424	935	24	systems	system	NOUN
ftr-424	935	25	,	,	PUNCT
ftr-424	935	26	would	would	AUX
ftr-424	935	27	be	be	AUX
ftr-424	935	28	just	just	ADV
ftr-424	935	29	as	as	ADV
ftr-424	935	30	effective	effective	ADJ
ftr-424	935	31	in	in	ADP
ftr-424	935	32	removing	remove	VERB
ftr-424	935	33	the	the	DET
ftr-424	935	34	uncertainty	uncertainty	NOUN
ftr-424	935	35	and	and	CCONJ
ftr-424	935	36	perhaps	perhaps	ADV
ftr-424	935	37	more	more	ADV
ftr-424	935	38	realistically	realistically	ADV
ftr-424	935	39	possible	possible	ADJ
ftr-424	935	40	in	in	ADP
ftr-424	935	41	the	the	DET
ftr-424	935	42	current	current	ADJ
ftr-424	935	43	economic	economic	ADJ
ftr-424	935	44	and	and	CCONJ
ftr-424	935	45	political	political	ADJ
ftr-424	935	46	climate	climate	NOUN
ftr-424	935	47	.	.	PUNCT
ftr-424	936	1	part	part	NOUN
ftr-424	936	2	v	v	NUM
ftr-424	936	3	further	further	ADJ
ftr-424	936	4	explores	explore	NOUN
ftr-424	936	5	this	this	DET
ftr-424	936	6	alternative	alternative	NOUN
ftr-424	936	7	.	.	PUNCT
ftr-424	937	1	183	183	NUM
ftr-424	937	2	.	.	PUNCT
ftr-424	938	1	see	see	VERB
ftr-424	938	2	internal	internal	ADJ
ftr-424	938	3	revenue	revenue	NOUN
ftr-424	938	4	service	service	NOUN
ftr-424	938	5	,	,	PUNCT
ftr-424	938	6	annual	annual	ADJ
ftr-424	938	7	report	report	NOUN
ftr-424	938	8	from	from	ADP
ftr-424	938	9	the	the	DET
ftr-424	938	10	commissioner	commissioner	NOUN
ftr-424	938	11	of	of	ADP
ftr-424	938	12	the	the	DET
ftr-424	938	13	internal	internal	ADJ
ftr-424	938	14	revenue	revenue	NOUN
ftr-424	938	15	on	on	ADP
ftr-424	938	16	tax	tax	NOUN
ftr-424	938	17	law	law	NOUN
ftr-424	938	18	complexity	complexity	NOUN
ftr-424	938	19	,	,	PUNCT
ftr-424	938	20	at	at	ADP
ftr-424	938	21	26	26	NUM
ftr-424	938	22	(	(	PUNCT
ftr-424	938	23	june	june	PROPN
ftr-424	938	24	5	5	NUM
ftr-424	938	25	,	,	PUNCT
ftr-424	938	26	2000	2000	NUM
ftr-424	938	27	)	)	PUNCT
ftr-424	938	28	.	.	PUNCT
ftr-424	939	1	184	184	X
ftr-424	939	2	.	.	X
ftr-424	939	3	see	see	VERB
ftr-424	939	4	,	,	PUNCT
ftr-424	939	5	e.g.	e.g.	ADV
ftr-424	939	6	,	,	PUNCT
ftr-424	939	7	gale	gale	NOUN
ftr-424	939	8	&	&	CCONJ
ftr-424	939	9	potter	potter	PROPN
ftr-424	939	10	,	,	PUNCT
ftr-424	939	11	supra	supra	PROPN
ftr-424	939	12	note	note	NOUN
ftr-424	939	13	16	16	NUM
ftr-424	939	14	,	,	PUNCT
ftr-424	939	15	at	at	ADP
ftr-424	939	16	162	162	NUM
ftr-424	939	17	(	(	PUNCT
ftr-424	939	18	noting	note	VERB
ftr-424	939	19	that	that	SCONJ
ftr-424	939	20	the	the	DET
ftr-424	939	21	2001	2001	NUM
ftr-424	939	22	tax	tax	NOUN
ftr-424	939	23	cut	cut	NOUN
ftr-424	939	24	made	make	VERB
ftr-424	939	25	a	a	DET
ftr-424	939	26	pre	pre	ADJ
ftr-424	939	27	-	-	ADJ
ftr-424	939	28	existing	existing	ADJ
ftr-424	939	29	problem	problem	NOUN
ftr-424	939	30	more	more	ADV
ftr-424	939	31	expensive	expensive	ADJ
ftr-424	939	32	and	and	CCONJ
ftr-424	939	33	difficult	difficult	ADJ
ftr-424	939	34	to	to	PART
ftr-424	939	35	resolve	resolve	VERB
ftr-424	939	36	and	and	CCONJ
ftr-424	939	37	thus	thus	ADV
ftr-424	939	38	added	add	VERB
ftr-424	939	39	"	"	PUNCT
ftr-424	939	40	uncertainty	uncertainty	NOUN
ftr-424	939	41	about	about	ADP
ftr-424	939	42	its	its	PRON
ftr-424	939	43	evolution	evolution	NOUN
ftr-424	939	44	"	"	PUNCT
ftr-424	939	45	)	)	PUNCT
ftr-424	939	46	.	.	PUNCT
ftr-424	940	1	185	185	NUM
ftr-424	940	2	.	.	PUNCT
ftr-424	941	1	see	see	VERB
ftr-424	941	2	economic	economic	ADJ
ftr-424	941	3	growth	growth	NOUN
ftr-424	941	4	and	and	CCONJ
ftr-424	941	5	tax	tax	NOUN
ftr-424	941	6	reconciliation	reconciliation	NOUN
ftr-424	941	7	relief	relief	NOUN
ftr-424	941	8	act	act	NOUN
ftr-424	941	9	of	of	ADP
ftr-424	941	10	2001	2001	NUM
ftr-424	941	11	,	,	PUNCT
ftr-424	941	12	pub	pub	NOUN
ftr-424	941	13	.	.	PUNCT
ftr-424	942	1	l.	l.	PROPN
ftr-424	942	2	107	107	PROPN
ftr-424	942	3	-	-	SYM
ftr-424	942	4	16	16	NUM
ftr-424	942	5	,	,	PUNCT
ftr-424	942	6	§	§	NOUN
ftr-424	942	7	701(a)(l)-(2	701(a)(l)-(2	NUM
ftr-424	942	8	)	)	PUNCT
ftr-424	942	9	,	,	PUNCT
ftr-424	942	10	115	115	NUM
ftr-424	942	11	stat	stat	NOUN
ftr-424	942	12	.	.	PUNCT
ftr-424	943	1	38	38	NUM
ftr-424	943	2	,	,	PUNCT
ftr-424	943	3	148	148	NUM
ftr-424	943	4	(	(	PUNCT
ftr-424	943	5	amending	amend	VERB
ftr-424	943	6	irc	irc	ADV
ftr-424	943	7	§	§	PROPN
ftr-424	943	8	55(d	55(d	NUM
ftr-424	943	9	)	)	PUNCT
ftr-424	943	10	to	to	PART
ftr-424	943	11	increase	increase	VERB
ftr-424	943	12	the	the	DET
ftr-424	943	13	exemption	exemption	NOUN
ftr-424	943	14	from	from	ADP
ftr-424	943	15	$	$	SYM
ftr-424	943	16	45,000	45,000	NUM
ftr-424	943	17	to	to	PART
ftr-424	943	18	$	$	SYM
ftr-424	943	19	49,000	49,000	NUM
ftr-424	943	20	for	for	ADP
ftr-424	943	21	married	married	ADJ
ftr-424	943	22	taxpayers	taxpayer	NOUN
ftr-424	943	23	(	(	PUNCT
ftr-424	943	24	and	and	CCONJ
ftr-424	943	25	from	from	ADP
ftr-424	943	26	$	$	SYM
ftr-424	943	27	33,750	33,750	NUM
ftr-424	943	28	to	to	PART
ftr-424	943	29	$	$	SYM
ftr-424	943	30	35,750	35,750	NUM
ftr-424	943	31	for	for	ADP
ftr-424	943	32	others	other	NOUN
ftr-424	943	33	)	)	PUNCT
ftr-424	943	34	in	in	ADP
ftr-424	943	35	2001	2001	NUM
ftr-424	943	36	-	-	SYM
ftr-424	943	37	2004	2004	NUM
ftr-424	943	38	)	)	PUNCT
ftr-424	943	39	;	;	PUNCT
ftr-424	944	1	jobs	job	NOUN
ftr-424	944	2	and	and	CCONJ
ftr-424	944	3	growth	growth	NOUN
ftr-424	944	4	tax	tax	NOUN
ftr-424	944	5	reliefreconciliation	reliefreconciliation	PROPN
ftr-424	944	6	act	act	NOUN
ftr-424	944	7	of	of	ADP
ftr-424	944	8	2003	2003	NUM
ftr-424	944	9	,	,	PUNCT
ftr-424	944	10	pub	pub	NOUN
ftr-424	944	11	.	.	PUNCT
ftr-424	945	1	l.	l.	PROPN
ftr-424	945	2	108	108	NUM
ftr-424	945	3	-	-	SYM
ftr-424	945	4	27	27	NUM
ftr-424	945	5	,	,	PUNCT
ftr-424	945	6	§	§	PROPN
ftr-424	945	7	106(a)(l)-(2	106(a)(l)-(2	NUM
ftr-424	945	8	)	)	PUNCT
ftr-424	945	9	,	,	PUNCT
ftr-424	945	10	117	117	NUM
ftr-424	945	11	stat	stat	NOUN
ftr-424	945	12	.	.	PUNCT
ftr-424	946	1	752	752	NUM
ftr-424	946	2	,	,	PUNCT
ftr-424	946	3	755	755	NUM
ftr-424	946	4	(	(	PUNCT
ftr-424	946	5	amending	amend	VERB
ftr-424	946	6	irc	irc	ADV
ftr-424	946	7	§	§	PROPN
ftr-424	946	8	55(d	55(d	NUM
ftr-424	946	9	)	)	PUNCT
ftr-424	946	10	to	to	PART
ftr-424	946	11	increase	increase	VERB
ftr-424	946	12	the	the	DET
ftr-424	946	13	exemption	exemption	NOUN
ftr-424	946	14	amount	amount	NOUN
ftr-424	946	15	to	to	ADP
ftr-424	946	16	$	$	SYM
ftr-424	946	17	58,000	58,000	NUM
ftr-424	946	18	for	for	ADP
ftr-424	946	19	married	married	ADJ
ftr-424	946	20	taxpayers	taxpayer	NOUN
ftr-424	946	21	and	and	CCONJ
ftr-424	946	22	$	$	SYM
ftr-424	946	23	40,250	40,250	NUM
ftr-424	946	24	for	for	ADP
ftr-424	946	25	others	other	NOUN
ftr-424	946	26	)	)	PUNCT
ftr-424	946	27	.	.	PUNCT
ftr-424	947	1	congress	congress	PROPN
ftr-424	947	2	had	have	AUX
ftr-424	947	3	first	first	ADV
ftr-424	947	4	increased	increase	VERB
ftr-424	947	5	the	the	DET
ftr-424	947	6	exemption	exemption	NOUN
ftr-424	947	7	from	from	ADP
ftr-424	947	8	its	its	PRON
ftr-424	947	9	original	original	ADJ
ftr-424	947	10	$	$	SYM
ftr-424	947	11	30,000	30,000	NUM
ftr-424	947	12	level	level	NOUN
ftr-424	947	13	in	in	ADP
ftr-424	947	14	1993	1993	NUM
ftr-424	947	15	.	.	PUNCT
ftr-424	948	1	omnibus	omnibus	NOUN
ftr-424	948	2	budget	budget	NOUN
ftr-424	948	3	reconciliation	reconciliation	NOUN
ftr-424	948	4	act	act	NOUN
ftr-424	948	5	of	of	ADP
ftr-424	948	6	1993	1993	NUM
ftr-424	948	7	,	,	PUNCT
ftr-424	948	8	pub	pub	NOUN
ftr-424	948	9	.	.	PUNCT
ftr-424	949	1	l.	l.	PROPN
ftr-424	949	2	103	103	NUM
ftr-424	949	3	-	-	SYM
ftr-424	949	4	66	66	NUM
ftr-424	949	5	,	,	PUNCT
ftr-424	949	6	§	§	NOUN
ftr-424	949	7	13203(b)(1)-(3	13203(b)(1)-(3	NUM
ftr-424	949	8	)	)	PUNCT
ftr-424	949	9	,	,	PUNCT
ftr-424	949	10	107	107	NUM
ftr-424	949	11	stat	stat	NOUN
ftr-424	949	12	.	.	PUNCT
ftr-424	950	1	312	312	NUM
ftr-424	950	2	(	(	PUNCT
ftr-424	950	3	increasing	increase	VERB
ftr-424	950	4	the	the	DET
ftr-424	950	5	joint	joint	ADJ
ftr-424	950	6	return	return	NOUN
ftr-424	950	7	exemption	exemption	NOUN
ftr-424	950	8	to	to	ADP
ftr-424	950	9	$	$	SYM
ftr-424	950	10	40,000	40,000	NUM
ftr-424	950	11	and	and	CCONJ
ftr-424	950	12	the	the	DET
ftr-424	950	13	single	single	ADJ
ftr-424	950	14	taxpayer	taxpayer	NOUN
ftr-424	950	15	exemption	exemption	NOUN
ftr-424	950	16	to	to	ADP
ftr-424	950	17	$	$	SYM
ftr-424	950	18	33,750	33,750	NUM
ftr-424	950	19	)	)	PUNCT
ftr-424	950	20	.	.	PUNCT
ftr-424	951	1	186	186	NUM
ftr-424	951	2	.	.	PUNCT
ftr-424	951	3	working	work	VERB
ftr-424	951	4	families	family	NOUN
ftr-424	951	5	tax	tax	NOUN
ftr-424	951	6	relief	relief	NOUN
ftr-424	951	7	act	act	NOUN
ftr-424	951	8	of	of	ADP
ftr-424	951	9	2004	2004	NUM
ftr-424	951	10	,	,	PUNCT
ftr-424	951	11	pub	pub	NOUN
ftr-424	951	12	.	.	PUNCT
ftr-424	952	1	l.	l.	PROPN
ftr-424	952	2	no	no	INTJ
ftr-424	952	3	.	.	PROPN
ftr-424	953	1	108	108	NUM
ftr-424	953	2	-	-	SYM
ftr-424	953	3	311	311	NUM
ftr-424	953	4	,	,	PUNCT
ftr-424	953	5	§	§	PROPN
ftr-424	953	6	103(a	103(a	PROPN
ftr-424	953	7	)	)	PUNCT
ftr-424	953	8	,	,	PUNCT
ftr-424	953	9	118	118	NUM
ftr-424	953	10	stat	stat	NOUN
ftr-424	953	11	.	.	PUNCT
ftr-424	954	1	1166	1166	NUM
ftr-424	954	2	,	,	PUNCT
ftr-424	954	3	1168	1168	NUM
ftr-424	954	4	.	.	PUNCT
ftr-424	955	1	2004	2004	NUM
ftr-424	955	2	]	]	PUNCT
ftr-424	955	3	florida	florida	PROPN
ftr-424	955	4	tax	tax	PROPN
ftr-424	955	5	review	review	PROPN
ftr-424	955	6	d.	d.	PROPN
ftr-424	955	7	consistency	consistency	NOUN
ftr-424	955	8	one	one	NUM
ftr-424	955	9	aspect	aspect	NOUN
ftr-424	955	10	of	of	ADP
ftr-424	955	11	the	the	DET
ftr-424	955	12	amt	amt	PROPN
ftr-424	955	13	that	that	PRON
ftr-424	955	14	adds	add	VERB
ftr-424	955	15	to	to	ADP
ftr-424	955	16	complexity	complexity	NOUN
ftr-424	955	17	and	and	CCONJ
ftr-424	955	18	lack	lack	NOUN
ftr-424	955	19	of	of	ADP
ftr-424	955	20	transparency	transparency	NOUN
ftr-424	955	21	is	be	AUX
ftr-424	955	22	its	its	PRON
ftr-424	955	23	inconsistency	inconsistency	NOUN
ftr-424	955	24	with	with	ADP
ftr-424	955	25	the	the	DET
ftr-424	955	26	regular	regular	ADJ
ftr-424	955	27	tax	tax	NOUN
ftr-424	955	28	system	system	NOUN
ftr-424	955	29	in	in	ADP
ftr-424	955	30	respect	respect	NOUN
ftr-424	955	31	of	of	ADP
ftr-424	955	32	various	various	ADJ
ftr-424	955	33	commonly	commonly	ADV
ftr-424	955	34	applicable	applicable	ADJ
ftr-424	955	35	provisions.i"7	provisions.i"7	PRON
ftr-424	955	36	the	the	DET
ftr-424	955	37	regular	regular	ADJ
ftr-424	955	38	tax	tax	NOUN
ftr-424	955	39	system	system	NOUN
ftr-424	955	40	provides	provide	VERB
ftr-424	955	41	numerous	numerous	ADJ
ftr-424	955	42	incentive	incentive	NOUN
ftr-424	955	43	provisions	provision	NOUN
ftr-424	955	44	(	(	PUNCT
ftr-424	955	45	generally	generally	ADV
ftr-424	955	46	termed	term	VERB
ftr-424	955	47	"	"	PUNCT
ftr-424	955	48	tax	tax	NOUN
ftr-424	955	49	expenditures	expenditure	NOUN
ftr-424	955	50	"	"	PUNCT
ftr-424	955	51	)	)	PUNCT
ftr-424	955	52	enacted	enact	VERB
ftr-424	955	53	by	by	ADP
ftr-424	955	54	congress	congress	PROPN
ftr-424	955	55	to	to	PART
ftr-424	955	56	accomplish	accomplish	VERB
ftr-424	955	57	economic	economic	ADJ
ftr-424	955	58	objectives	objective	NOUN
ftr-424	955	59	.	.	PUNCT
ftr-424	956	1	congress	congress	PROPN
ftr-424	956	2	has	have	AUX
ftr-424	956	3	also	also	ADV
ftr-424	956	4	allowed	allow	VERB
ftr-424	956	5	a	a	DET
ftr-424	956	6	number	number	NOUN
ftr-424	956	7	of	of	ADP
ftr-424	956	8	deductions	deduction	NOUN
ftr-424	956	9	for	for	ADP
ftr-424	956	10	regular	regular	ADJ
ftr-424	956	11	tax	tax	NOUN
ftr-424	956	12	purposes	purpose	NOUN
ftr-424	956	13	even	even	ADV
ftr-424	956	14	though	though	SCONJ
ftr-424	956	15	they	they	PRON
ftr-424	956	16	are	be	AUX
ftr-424	956	17	entirely	entirely	ADV
ftr-424	956	18	personal	personal	ADJ
ftr-424	956	19	expenses	expense	NOUN
ftr-424	956	20	or	or	CCONJ
ftr-424	956	21	have	have	VERB
ftr-424	956	22	a	a	DET
ftr-424	956	23	highly	highly	ADV
ftr-424	956	24	personal	personal	ADJ
ftr-424	956	25	flavor	flavor	NOUN
ftr-424	956	26	the	the	DET
ftr-424	956	27	mortgage	mortgage	NOUN
ftr-424	956	28	interest	interest	NOUN
ftr-424	956	29	deduction	deduction	NOUN
ftr-424	956	30	(	(	PUNCT
ftr-424	956	31	including	include	VERB
ftr-424	956	32	interest	interest	NOUN
ftr-424	956	33	on	on	ADP
ftr-424	956	34	a	a	DET
ftr-424	956	35	home	home	NOUN
ftr-424	956	36	equity	equity	NOUN
ftr-424	956	37	loan	loan	NOUN
ftr-424	956	38	that	that	PRON
ftr-424	956	39	is	be	AUX
ftr-424	956	40	taken	take	VERB
ftr-424	956	41	out	out	ADP
ftr-424	956	42	to	to	PART
ftr-424	956	43	use	use	VERB
ftr-424	956	44	for	for	ADP
ftr-424	956	45	personal	personal	ADJ
ftr-424	956	46	purposes	purpose	NOUN
ftr-424	956	47	such	such	ADJ
ftr-424	956	48	as	as	ADP
ftr-424	956	49	vacations	vacation	NOUN
ftr-424	956	50	,	,	PUNCT
ftr-424	956	51	private	private	ADJ
ftr-424	956	52	plane	plane	NOUN
ftr-424	956	53	purchases	purchase	NOUN
ftr-424	956	54	or	or	CCONJ
ftr-424	956	55	furnishings	furnishing	NOUN
ftr-424	956	56	)	)	PUNCT
ftr-424	956	57	,	,	PUNCT
ftr-424	956	58	the	the	DET
ftr-424	956	59	miscellaneous	miscellaneous	ADJ
ftr-424	956	60	itemized	itemize	VERB
ftr-424	956	61	deductions	deduction	NOUN
ftr-424	956	62	(	(	PUNCT
ftr-424	956	63	which	which	PRON
ftr-424	956	64	include	include	VERB
ftr-424	956	65	deductions	deduction	NOUN
ftr-424	956	66	for	for	ADP
ftr-424	956	67	employee	employee	NOUN
ftr-424	956	68	expenses	expense	NOUN
ftr-424	956	69	that	that	PRON
ftr-424	956	70	are	be	AUX
ftr-424	956	71	not	not	PART
ftr-424	956	72	reimbursable	reimbursable	ADJ
ftr-424	956	73	by	by	ADP
ftr-424	956	74	the	the	DET
ftr-424	956	75	employer	employer	NOUN
ftr-424	956	76	)	)	PUNCT
ftr-424	956	77	,	,	PUNCT
ftr-424	956	78	the	the	DET
ftr-424	956	79	state	state	NOUN
ftr-424	956	80	and	and	CCONJ
ftr-424	956	81	local	local	ADJ
ftr-424	956	82	tax	tax	NOUN
ftr-424	956	83	deduction	deduction	NOUN
ftr-424	956	84	(	(	PUNCT
ftr-424	956	85	e.g.	e.g.	ADV
ftr-424	956	86	,	,	PUNCT
ftr-424	956	87	property	property	NOUN
ftr-424	956	88	and	and	CCONJ
ftr-424	956	89	income	income	NOUN
ftr-424	956	90	taxes	taxis	NOUN
ftr-424	956	91	(	(	PUNCT
ftr-424	956	92	or	or	CCONJ
ftr-424	956	93	,	,	PUNCT
ftr-424	956	94	temporarily	temporarily	ADV
ftr-424	956	95	,	,	PUNCT
ftr-424	956	96	sales	sale	NOUN
ftr-424	956	97	taxes	taxis	NOUN
ftr-424	956	98	)	)	PUNCT
ftr-424	956	99	)	)	PUNCT
ftr-424	956	100	,	,	PUNCT
ftr-424	956	101	and	and	CCONJ
ftr-424	956	102	the	the	DET
ftr-424	956	103	medical	medical	ADJ
ftr-424	956	104	expense	expense	NOUN
ftr-424	956	105	deduction	deduction	NOUN
ftr-424	956	106	(	(	PUNCT
ftr-424	956	107	a	a	DET
ftr-424	956	108	clearly	clearly	ADV
ftr-424	956	109	personal	personal	ADJ
ftr-424	956	110	expense	expense	NOUN
ftr-424	956	111	the	the	DET
ftr-424	956	112	deduction	deduction	NOUN
ftr-424	956	113	of	of	ADP
ftr-424	956	114	which	which	PRON
ftr-424	956	115	has	have	AUX
ftr-424	956	116	been	be	AUX
ftr-424	956	117	allowed	allow	VERB
ftr-424	956	118	out	out	ADP
ftr-424	956	119	of	of	ADP
ftr-424	956	120	compassion	compassion	NOUN
ftr-424	956	121	for	for	ADP
ftr-424	956	122	taxpayers	taxpayer	NOUN
ftr-424	956	123	with	with	ADP
ftr-424	956	124	extraordinary	extraordinary	ADJ
ftr-424	956	125	medical	medical	ADJ
ftr-424	956	126	expenses).8	expenses).8	PROPN
ftr-424	956	127	'	'	PUNCT
ftr-424	956	128	the	the	DET
ftr-424	956	129	amt	amt	PROPN
ftr-424	956	130	effectively	effectively	ADV
ftr-424	956	131	disallows	disallow	VERB
ftr-424	956	132	some	some	PRON
ftr-424	956	133	or	or	CCONJ
ftr-424	956	134	all	all	PRON
ftr-424	956	135	of	of	ADP
ftr-424	956	136	these	these	DET
ftr-424	956	137	incentives	incentive	NOUN
ftr-424	956	138	for	for	ADP
ftr-424	956	139	any	any	DET
ftr-424	956	140	taxpayer	taxpayer	NOUN
ftr-424	956	141	for	for	ADP
ftr-424	956	142	whom	whom	PRON
ftr-424	956	143	the	the	DET
ftr-424	956	144	aggregate	aggregate	NOUN
ftr-424	956	145	of	of	ADP
ftr-424	956	146	these	these	DET
ftr-424	956	147	deductions	deduction	NOUN
ftr-424	956	148	results	result	NOUN
ftr-424	956	149	in	in	ADP
ftr-424	956	150	a	a	DET
ftr-424	956	151	regular	regular	ADJ
ftr-424	956	152	tax	tax	NOUN
ftr-424	956	153	liability	liability	NOUN
ftr-424	956	154	that	that	PRON
ftr-424	956	155	is	be	AUX
ftr-424	956	156	less	less	ADJ
ftr-424	956	157	than	than	ADP
ftr-424	956	158	the	the	DET
ftr-424	956	159	amt	amt	PROPN
ftr-424	956	160	liability	liability	NOUN
ftr-424	956	161	with	with	ADP
ftr-424	956	162	the	the	DET
ftr-424	956	163	items	item	NOUN
ftr-424	956	164	refigured	refigure	VERB
ftr-424	956	165	.	.	PUNCT
ftr-424	957	1	1	1	X
ftr-424	957	2	.	.	X
ftr-424	957	3	"	"	PUNCT
ftr-424	957	4	ability	ability	NOUN
ftr-424	957	5	to	to	PART
ftr-424	957	6	pay	pay	VERB
ftr-424	957	7	"	"	PUNCT
ftr-424	957	8	deductions	deduction	NOUN
ftr-424	957	9	and	and	CCONJ
ftr-424	957	10	exemptions	exemption	NOUN
ftr-424	957	11	the	the	DET
ftr-424	957	12	amt	amt	PROPN
ftr-424	957	13	treats	treat	VERB
ftr-424	957	14	the	the	DET
ftr-424	957	15	standard	standard	ADJ
ftr-424	957	16	deduction	deduction	NOUN
ftr-424	957	17	(	(	PUNCT
ftr-424	957	18	used	use	VERB
ftr-424	957	19	by	by	ADP
ftr-424	957	20	taxpayers	taxpayer	NOUN
ftr-424	957	21	who	who	PRON
ftr-424	957	22	do	do	AUX
ftr-424	957	23	not	not	PART
ftr-424	957	24	itemize	itemize	VERB
ftr-424	957	25	their	their	PRON
ftr-424	957	26	deductions	deduction	NOUN
ftr-424	957	27	)	)	PUNCT
ftr-424	957	28	and	and	CCONJ
ftr-424	957	29	the	the	DET
ftr-424	957	30	personal	personal	ADJ
ftr-424	957	31	exemptions	exemption	NOUN
ftr-424	957	32	(	(	PUNCT
ftr-424	957	33	for	for	ADP
ftr-424	957	34	taxpayers	taxpayer	NOUN
ftr-424	957	35	and	and	CCONJ
ftr-424	957	36	their	their	PRON
ftr-424	957	37	dependents	dependent	NOUN
ftr-424	957	38	)	)	PUNCT
ftr-424	957	39	as	as	SCONJ
ftr-424	957	40	disallowed	disallow	VERB
ftr-424	957	41	preference	preference	NOUN
ftr-424	957	42	items.89	items.89	PROPN
ftr-424	957	43	in	in	ADP
ftr-424	957	44	their	their	PRON
ftr-424	957	45	place	place	NOUN
ftr-424	957	46	,	,	PUNCT
ftr-424	957	47	the	the	DET
ftr-424	957	48	amt	amt	PROPN
ftr-424	957	49	provides	provide	VERB
ftr-424	957	50	an	an	DET
ftr-424	957	51	exemption	exemption	NOUN
ftr-424	957	52	amount	amount	NOUN
ftr-424	957	53	:	:	PUNCT
ftr-424	957	54	$	$	SYM
ftr-424	957	55	58,000	58,000	NUM
ftr-424	957	56	for	for	ADP
ftr-424	957	57	taxpayers	taxpayer	NOUN
ftr-424	957	58	filing	file	VERB
ftr-424	957	59	jointly	jointly	ADV
ftr-424	957	60	in	in	ADP
ftr-424	957	61	2005	2005	NUM
ftr-424	957	62	(	(	PUNCT
ftr-424	957	63	but	but	CCONJ
ftr-424	957	64	reverting	revert	VERB
ftr-424	957	65	to	to	ADP
ftr-424	957	66	$	$	SYM
ftr-424	957	67	45,000	45,000	NUM
ftr-424	957	68	in	in	ADP
ftr-424	957	69	2006	2006	NUM
ftr-424	957	70	)	)	PUNCT
ftr-424	957	71	and	and	CCONJ
ftr-424	957	72	$	$	SYM
ftr-424	957	73	40,250	40,250	NUM
ftr-424	957	74	for	for	ADP
ftr-424	957	75	individual	individual	ADJ
ftr-424	957	76	taxpayers	taxpayer	NOUN
ftr-424	957	77	,	,	PUNCT
ftr-424	957	78	including	include	VERB
ftr-424	957	79	heads	head	NOUN
ftr-424	957	80	of	of	ADP
ftr-424	957	81	households	household	NOUN
ftr-424	957	82	(	(	PUNCT
ftr-424	957	83	but	but	CCONJ
ftr-424	957	84	reverting	revert	VERB
ftr-424	957	85	to	to	ADP
ftr-424	957	86	$	$	SYM
ftr-424	957	87	33,750	33,750	NUM
ftr-424	957	88	in	in	ADP
ftr-424	957	89	2006	2006	NUM
ftr-424	957	90	)	)	PUNCT
ftr-424	957	91	.	.	PUNCT
ftr-424	958	1	19	19	NUM
ftr-424	958	2	this	this	DET
ftr-424	958	3	interaction	interaction	NOUN
ftr-424	958	4	between	between	ADP
ftr-424	958	5	the	the	DET
ftr-424	958	6	regular	regular	ADJ
ftr-424	958	7	and	and	CCONJ
ftr-424	958	8	amt	amt	PROPN
ftr-424	958	9	systems	system	NOUN
ftr-424	958	10	has	have	VERB
ftr-424	958	11	a	a	DET
ftr-424	958	12	number	number	NOUN
ftr-424	958	13	of	of	ADP
ftr-424	958	14	results	result	NOUN
ftr-424	958	15	that	that	PRON
ftr-424	958	16	merit	merit	NOUN
ftr-424	958	17	consideration	consideration	NOUN
ftr-424	958	18	.	.	PUNCT
ftr-424	959	1	first	first	ADV
ftr-424	959	2	,	,	PUNCT
ftr-424	959	3	the	the	DET
ftr-424	959	4	inconsistent	inconsistent	ADJ
ftr-424	959	5	treatment	treatment	NOUN
ftr-424	959	6	of	of	ADP
ftr-424	959	7	the	the	DET
ftr-424	959	8	standard	standard	ADJ
ftr-424	959	9	and	and	CCONJ
ftr-424	959	10	itemized	itemize	VERB
ftr-424	959	11	deductions	deduction	NOUN
ftr-424	959	12	adds	add	VERB
ftr-424	959	13	complexity	complexity	NOUN
ftr-424	959	14	(	(	PUNCT
ftr-424	959	15	and	and	CCONJ
ftr-424	959	16	perhaps	perhaps	ADV
ftr-424	959	17	inequities	inequity	NOUN
ftr-424	959	18	)	)	PUNCT
ftr-424	959	19	to	to	ADP
ftr-424	959	20	the	the	DET
ftr-424	959	21	system	system	NOUN
ftr-424	959	22	.	.	PUNCT
ftr-424	960	1	the	the	DET
ftr-424	960	2	election	election	NOUN
ftr-424	960	3	to	to	PART
ftr-424	960	4	take	take	VERB
ftr-424	960	5	the	the	DET
ftr-424	960	6	standard	standard	ADJ
ftr-424	960	7	deduction	deduction	NOUN
ftr-424	960	8	for	for	ADP
ftr-424	960	9	regular	regular	ADJ
ftr-424	960	10	tax	tax	NOUN
ftr-424	960	11	purposes	purpose	NOUN
ftr-424	960	12	can	can	AUX
ftr-424	960	13	not	not	PART
ftr-424	960	14	be	be	AUX
ftr-424	960	15	revoked	revoke	VERB
ftr-424	960	16	for	for	ADP
ftr-424	960	17	amt	amt	PROPN
ftr-424	960	18	purposes	purpose	NOUN
ftr-424	960	19	,	,	PUNCT
ftr-424	960	20	even	even	ADV
ftr-424	960	21	though	though	SCONJ
ftr-424	960	22	the	the	DET
ftr-424	960	23	standard	standard	ADJ
ftr-424	960	24	deduction	deduction	NOUN
ftr-424	960	25	is	be	AUX
ftr-424	960	26	disallowed	disallow	VERB
ftr-424	960	27	for	for	ADP
ftr-424	960	28	amt	amt	PROPN
ftr-424	960	29	purposes	purpose	NOUN
ftr-424	960	30	.	.	PUNCT
ftr-424	961	1	the	the	DET
ftr-424	961	2	lack	lack	NOUN
ftr-424	961	3	of	of	ADP
ftr-424	961	4	a	a	DET
ftr-424	961	5	standard	standard	ADJ
ftr-424	961	6	deduction	deduction	NOUN
ftr-424	961	7	(	(	PUNCT
ftr-424	961	8	coupled	couple	VERB
ftr-424	961	9	with	with	ADP
ftr-424	961	10	the	the	DET
ftr-424	961	11	downward	downward	ADJ
ftr-424	961	12	creep	creep	NOUN
ftr-424	961	13	of	of	ADP
ftr-424	961	14	the	the	DET
ftr-424	961	15	regular	regular	ADJ
ftr-424	961	16	tax	tax	NOUN
ftr-424	961	17	due	due	ADP
ftr-424	961	18	to	to	ADP
ftr-424	961	19	the	the	DET
ftr-424	961	20	2001	2001	NUM
ftr-424	961	21	-	-	SYM
ftr-424	961	22	2003	2003	NUM
ftr-424	961	23	tax	tax	NOUN
ftr-424	961	24	cuts	cut	NOUN
ftr-424	961	25	)	)	PUNCT
ftr-424	961	26	will	will	AUX
ftr-424	961	27	snare	snare	VERB
ftr-424	961	28	an	an	DET
ftr-424	961	29	increasing	increase	VERB
ftr-424	961	30	number	number	NOUN
ftr-424	961	31	of	of	ADP
ftr-424	961	32	taxpayers	taxpayer	NOUN
ftr-424	961	33	over	over	ADP
ftr-424	961	34	the	the	DET
ftr-424	961	35	next	next	ADJ
ftr-424	961	36	ten	ten	NUM
ftr-424	961	37	187	187	NUM
ftr-424	961	38	.	.	PUNCT
ftr-424	962	1	of	of	ADP
ftr-424	962	2	course	course	NOUN
ftr-424	962	3	,	,	PUNCT
ftr-424	962	4	the	the	DET
ftr-424	962	5	amt	amt	PROPN
ftr-424	962	6	is	be	AUX
ftr-424	962	7	necessarily	necessarily	ADV
ftr-424	962	8	inconsistent	inconsistent	ADJ
ftr-424	962	9	with	with	ADP
ftr-424	962	10	the	the	DET
ftr-424	962	11	regular	regular	ADJ
ftr-424	962	12	tax	tax	NOUN
ftr-424	962	13	,	,	PUNCT
ftr-424	962	14	because	because	SCONJ
ftr-424	962	15	it	it	PRON
ftr-424	962	16	is	be	AUX
ftr-424	962	17	an	an	DET
ftr-424	962	18	alternative	alternative	ADJ
ftr-424	962	19	tax	tax	NOUN
ftr-424	962	20	system	system	NOUN
ftr-424	962	21	that	that	PRON
ftr-424	962	22	affects	affect	VERB
ftr-424	962	23	the	the	DET
ftr-424	962	24	tax	tax	NOUN
ftr-424	962	25	liability	liability	NOUN
ftr-424	962	26	that	that	PRON
ftr-424	962	27	may	may	AUX
ftr-424	962	28	result	result	VERB
ftr-424	962	29	from	from	ADP
ftr-424	962	30	application	application	NOUN
ftr-424	962	31	of	of	ADP
ftr-424	962	32	the	the	DET
ftr-424	962	33	regular	regular	ADJ
ftr-424	962	34	tax	tax	NOUN
ftr-424	962	35	system	system	NOUN
ftr-424	962	36	.	.	PUNCT
ftr-424	963	1	see	see	VERB
ftr-424	963	2	the	the	DET
ftr-424	963	3	discussion	discussion	NOUN
ftr-424	963	4	of	of	ADP
ftr-424	963	5	the	the	DET
ftr-424	963	6	role	role	NOUN
ftr-424	963	7	of	of	ADP
ftr-424	963	8	consistency	consistency	NOUN
ftr-424	963	9	in	in	ADP
ftr-424	963	10	establishing	establish	VERB
ftr-424	963	11	coherence	coherence	NOUN
ftr-424	963	12	in	in	ADP
ftr-424	963	13	part	part	PROPN
ftr-424	963	14	ii	ii	PROPN
ftr-424	963	15	,	,	PUNCT
ftr-424	963	16	supra	supra	NOUN
ftr-424	963	17	.	.	PUNCT
ftr-424	964	1	188	188	NUM
ftr-424	964	2	.	.	PUNCT
ftr-424	965	1	irc	irc	PROPN
ftr-424	965	2	§	§	PROPN
ftr-424	965	3	§	§	PROPN
ftr-424	965	4	163(h)(2)(d	163(h)(2)(d	PROPN
ftr-424	965	5	)	)	PUNCT
ftr-424	965	6	,	,	PUNCT
ftr-424	965	7	67(b	67(b	NUM
ftr-424	965	8	)	)	PUNCT
ftr-424	965	9	,	,	PUNCT
ftr-424	965	10	164	164	NUM
ftr-424	965	11	,	,	PUNCT
ftr-424	965	12	213	213	NUM
ftr-424	965	13	.	.	NOUN
ftr-424	965	14	189	189	NUM
ftr-424	965	15	.	.	PUNCT
ftr-424	966	1	irc	irc	PROPN
ftr-424	966	2	§	§	PROPN
ftr-424	966	3	56(b)(1)(e	56(b)(1)(e	NUM
ftr-424	966	4	)	)	PUNCT
ftr-424	966	5	(	(	PUNCT
ftr-424	966	6	disallowing	disallow	VERB
ftr-424	966	7	deductions	deduction	NOUN
ftr-424	966	8	under	under	ADP
ftr-424	966	9	irc	irc	PROPN
ftr-424	966	10	§	§	PROPN
ftr-424	966	11	§	§	PROPN
ftr-424	966	12	63(c	63(c	NUM
ftr-424	966	13	)	)	PUNCT
ftr-424	966	14	and	and	CCONJ
ftr-424	966	15	151	151	NUM
ftr-424	966	16	)	)	PUNCT
ftr-424	966	17	.	.	PUNCT
ftr-424	967	1	190	190	NUM
ftr-424	967	2	.	.	PUNCT
ftr-424	968	1	irc	irc	PROPN
ftr-424	968	2	§	§	PROPN
ftr-424	968	3	55(d)(1)(a)-(b	55(d)(1)(a)-(b	NUM
ftr-424	968	4	)	)	PUNCT
ftr-424	968	5	;	;	PUNCT
ftr-424	968	6	see	see	VERB
ftr-424	968	7	supra	supra	PROPN
ftr-424	968	8	note	note	PROPN
ftr-424	968	9	186	186	NUM
ftr-424	968	10	and	and	CCONJ
ftr-424	968	11	accompanying	accompany	VERB
ftr-424	968	12	text	text	NOUN
ftr-424	968	13	.	.	PUNCT
ftr-424	969	1	[	[	X
ftr-424	969	2	vol	vol	NOUN
ftr-424	969	3	.	.	PUNCT
ftr-424	969	4	6:9	6:9	NUM
ftr-424	970	1	congress	congress	PROPN
ftr-424	970	2	fiddles	fiddle	VERB
ftr-424	970	3	while	while	SCONJ
ftr-424	970	4	middle	middle	PROPN
ftr-424	970	5	america	america	PROPN
ftr-424	970	6	burns	burn	VERB
ftr-424	970	7	years.1	years.1	PROPN
ftr-424	970	8	'	'	PUNCT
ftr-424	970	9	in	in	ADP
ftr-424	970	10	contrast	contrast	NOUN
ftr-424	970	11	,	,	PUNCT
ftr-424	970	12	those	those	PRON
ftr-424	970	13	who	who	PRON
ftr-424	970	14	itemize	itemize	VERB
ftr-424	970	15	deductions	deduction	NOUN
ftr-424	970	16	for	for	ADP
ftr-424	970	17	regular	regular	ADJ
ftr-424	970	18	tax	tax	NOUN
ftr-424	970	19	purposes	purpose	NOUN
ftr-424	970	20	are	be	AUX
ftr-424	970	21	entitled	entitle	VERB
ftr-424	970	22	to	to	ADP
ftr-424	970	23	a	a	DET
ftr-424	970	24	substantial	substantial	ADJ
ftr-424	970	25	portion	portion	NOUN
ftr-424	970	26	of	of	ADP
ftr-424	970	27	the	the	DET
ftr-424	970	28	benefit	benefit	NOUN
ftr-424	970	29	of	of	ADP
ftr-424	970	30	those	those	DET
ftr-424	970	31	deductions	deduction	NOUN
ftr-424	970	32	for	for	ADP
ftr-424	970	33	amt	amt	PROPN
ftr-424	970	34	purposes	purpose	NOUN
ftr-424	970	35	.	.	PUNCT
ftr-424	971	1	consequently	consequently	ADV
ftr-424	971	2	,	,	PUNCT
ftr-424	971	3	taxpayers	taxpayer	NOUN
ftr-424	971	4	who	who	PRON
ftr-424	971	5	may	may	AUX
ftr-424	971	6	be	be	AUX
ftr-424	971	7	subject	subject	ADJ
ftr-424	971	8	to	to	ADP
ftr-424	971	9	the	the	DET
ftr-424	971	10	amt	amt	PROPN
ftr-424	971	11	essentially	essentially	ADV
ftr-424	971	12	must	must	AUX
ftr-424	971	13	compute	compute	VERB
ftr-424	971	14	their	their	PRON
ftr-424	971	15	tax	tax	NOUN
ftr-424	971	16	liabilities	liability	NOUN
ftr-424	971	17	several	several	ADJ
ftr-424	971	18	different	different	ADJ
ftr-424	971	19	ways	way	NOUN
ftr-424	971	20	in	in	ADP
ftr-424	971	21	order	order	NOUN
ftr-424	971	22	to	to	PART
ftr-424	971	23	determine	determine	VERB
ftr-424	971	24	the	the	DET
ftr-424	971	25	optimum	optimum	ADJ
ftr-424	971	26	combination	combination	NOUN
ftr-424	971	27	of	of	ADP
ftr-424	971	28	approaches	approach	NOUN
ftr-424	971	29	regular	regular	ADJ
ftr-424	971	30	tax	tax	NOUN
ftr-424	971	31	with	with	ADP
ftr-424	971	32	standard	standard	ADJ
ftr-424	971	33	deduction	deduction	NOUN
ftr-424	971	34	,	,	PUNCT
ftr-424	971	35	amt	amt	PROPN
ftr-424	971	36	without	without	ADP
ftr-424	971	37	standard	standard	ADJ
ftr-424	971	38	deduction	deduction	NOUN
ftr-424	971	39	;	;	PUNCT
ftr-424	971	40	regular	regular	ADJ
ftr-424	971	41	tax	tax	NOUN
ftr-424	971	42	with	with	ADP
ftr-424	971	43	itemized	itemize	VERB
ftr-424	971	44	deductions	deduction	NOUN
ftr-424	971	45	,	,	PUNCT
ftr-424	971	46	amt	amt	PROPN
ftr-424	971	47	with	with	ADP
ftr-424	971	48	adjusted	adjust	VERB
ftr-424	971	49	itemized	itemize	VERB
ftr-424	971	50	deductions	deduction	NOUN
ftr-424	971	51	.	.	PUNCT
ftr-424	972	1	the	the	DET
ftr-424	972	2	multiplicity	multiplicity	NOUN
ftr-424	972	3	of	of	ADP
ftr-424	972	4	possibilities	possibility	NOUN
ftr-424	972	5	adds	add	VERB
ftr-424	972	6	complexity	complexity	NOUN
ftr-424	972	7	to	to	ADP
ftr-424	972	8	any	any	DET
ftr-424	972	9	potential	potential	ADJ
ftr-424	972	10	amt	amt	ADJ
ftr-424	972	11	-	-	PUNCT
ftr-424	972	12	liable	liable	ADJ
ftr-424	972	13	taxpayer	taxpayer	NOUN
ftr-424	972	14	.	.	PUNCT
ftr-424	973	1	perhaps	perhaps	ADV
ftr-424	973	2	worse	worse	ADV
ftr-424	973	3	,	,	PUNCT
ftr-424	973	4	it	it	PRON
ftr-424	973	5	is	be	AUX
ftr-424	973	6	hard	hard	ADJ
ftr-424	973	7	to	to	PART
ftr-424	973	8	reconcile	reconcile	VERB
ftr-424	973	9	the	the	DET
ftr-424	973	10	approach	approach	NOUN
ftr-424	973	11	under	under	ADP
ftr-424	973	12	the	the	DET
ftr-424	973	13	two	two	NUM
ftr-424	973	14	systems	system	NOUN
ftr-424	973	15	.	.	PUNCT
ftr-424	974	1	it	it	PRON
ftr-424	974	2	is	be	AUX
ftr-424	974	3	plausible	plausible	ADJ
ftr-424	974	4	to	to	PART
ftr-424	974	5	consider	consider	VERB
ftr-424	974	6	the	the	DET
ftr-424	974	7	standard	standard	ADJ
ftr-424	974	8	deduction	deduction	NOUN
ftr-424	974	9	as	as	ADP
ftr-424	974	10	a	a	DET
ftr-424	974	11	rough	rough	ADJ
ftr-424	974	12	measure	measure	NOUN
ftr-424	974	13	of	of	ADP
ftr-424	974	14	reasonable	reasonable	ADJ
ftr-424	974	15	deductions	deduction	NOUN
ftr-424	974	16	for	for	ADP
ftr-424	974	17	all	all	DET
ftr-424	974	18	taxpayers	taxpayer	NOUN
ftr-424	974	19	that	that	PRON
ftr-424	974	20	can	can	AUX
ftr-424	974	21	be	be	AUX
ftr-424	974	22	used	use	VERB
ftr-424	974	23	rather	rather	ADV
ftr-424	974	24	than	than	ADP
ftr-424	974	25	compute	compute	ADJ
ftr-424	974	26	exact	exact	ADJ
ftr-424	974	27	itemized	itemize	VERB
ftr-424	974	28	deductions	deduction	NOUN
ftr-424	974	29	.	.	PUNCT
ftr-424	974	30	'92	'92	NUM
ftr-424	974	31	that	that	DET
ftr-424	974	32	amount	amount	NOUN
ftr-424	974	33	,	,	PUNCT
ftr-424	974	34	plus	plus	CCONJ
ftr-424	974	35	the	the	DET
ftr-424	974	36	personal	personal	ADJ
ftr-424	974	37	exemptions	exemption	NOUN
ftr-424	974	38	,	,	PUNCT
ftr-424	974	39	should	should	AUX
ftr-424	974	40	shelter	shelter	VERB
ftr-424	974	41	sufficient	sufficient	ADJ
ftr-424	974	42	income	income	NOUN
ftr-424	974	43	for	for	ADP
ftr-424	974	44	the	the	DET
ftr-424	974	45	taxpayer	taxpayer	NOUN
ftr-424	974	46	's	's	PART
ftr-424	974	47	necessities	necessity	NOUN
ftr-424	974	48	.	.	PUNCT
ftr-424	975	1	'93	'93	NUM
ftr-424	975	2	that	that	DET
ftr-424	975	3	rationale	rationale	NOUN
ftr-424	975	4	suggests	suggest	VERB
ftr-424	975	5	that	that	SCONJ
ftr-424	975	6	the	the	DET
ftr-424	975	7	same	same	ADJ
ftr-424	975	8	amount	amount	NOUN
ftr-424	975	9	should	should	AUX
ftr-424	975	10	be	be	AUX
ftr-424	975	11	sheltered	shelter	VERB
ftr-424	975	12	under	under	ADP
ftr-424	975	13	the	the	DET
ftr-424	975	14	amt	amt	PROPN
ftr-424	975	15	.	.	PUNCT
ftr-424	975	16	'	'	PUNCT
ftr-424	975	17	94	94	NUM
ftr-424	975	18	instead	instead	ADV
ftr-424	975	19	,	,	PUNCT
ftr-424	975	20	the	the	DET
ftr-424	975	21	amt	amt	PROPN
ftr-424	975	22	has	have	VERB
ftr-424	975	23	a	a	DET
ftr-424	975	24	separate	separate	ADJ
ftr-424	975	25	exemption	exemption	NOUN
ftr-424	975	26	amount	amount	NOUN
ftr-424	975	27	(	(	PUNCT
ftr-424	975	28	generally	generally	ADV
ftr-424	975	29	larger	large	ADJ
ftr-424	975	30	than	than	ADP
ftr-424	975	31	the	the	DET
ftr-424	975	32	sum	sum	NOUN
ftr-424	975	33	of	of	ADP
ftr-424	975	34	standard	standard	ADJ
ftr-424	975	35	deduction	deduction	NOUN
ftr-424	975	36	and	and	CCONJ
ftr-424	975	37	personal	personal	ADJ
ftr-424	975	38	exemptions	exemption	NOUN
ftr-424	975	39	,	,	PUNCT
ftr-424	975	40	except	except	SCONJ
ftr-424	975	41	of	of	ADP
ftr-424	975	42	course	course	NOUN
ftr-424	975	43	for	for	ADP
ftr-424	975	44	those	those	DET
ftr-424	975	45	taxpayers	taxpayer	NOUN
ftr-424	975	46	with	with	ADP
ftr-424	975	47	very	very	ADV
ftr-424	975	48	large	large	ADJ
ftr-424	975	49	families	family	NOUN
ftr-424	975	50	)	)	PUNCT
ftr-424	975	51	that	that	PRON
ftr-424	975	52	replaces	replace	VERB
ftr-424	975	53	both	both	PRON
ftr-424	975	54	the	the	DET
ftr-424	975	55	standard	standard	ADJ
ftr-424	975	56	deduction	deduction	NOUN
ftr-424	975	57	and	and	CCONJ
ftr-424	975	58	personal	personal	ADJ
ftr-424	975	59	exemptions	exemption	NOUN
ftr-424	975	60	available	available	ADJ
ftr-424	975	61	under	under	ADP
ftr-424	975	62	the	the	DET
ftr-424	975	63	income	income	NOUN
ftr-424	975	64	tax	tax	NOUN
ftr-424	975	65	.	.	PUNCT
ftr-424	976	1	yet	yet	CCONJ
ftr-424	976	2	a	a	DET
ftr-424	976	3	taxpayer	taxpayer	NOUN
ftr-424	976	4	who	who	PRON
ftr-424	976	5	itemizes	itemize	VERB
ftr-424	976	6	for	for	ADP
ftr-424	976	7	regular	regular	ADJ
ftr-424	976	8	tax	tax	NOUN
ftr-424	976	9	purposes	purpose	NOUN
ftr-424	976	10	can	can	AUX
ftr-424	976	11	still	still	ADV
ftr-424	976	12	take	take	VERB
ftr-424	976	13	most	most	ADJ
ftr-424	976	14	of	of	ADP
ftr-424	976	15	191	191	NUM
ftr-424	976	16	.	.	PUNCT
ftr-424	977	1	see	see	VERB
ftr-424	977	2	supra	supra	PROPN
ftr-424	977	3	part	part	PROPN
ftr-424	977	4	iii.c	iii.c	PROPN
ftr-424	977	5	.	.	PUNCT
ftr-424	977	6	192	192	NUM
ftr-424	977	7	.	.	PUNCT
ftr-424	978	1	see	see	VERB
ftr-424	978	2	,	,	PUNCT
ftr-424	978	3	e.g.	e.g.	ADV
ftr-424	978	4	,	,	PUNCT
ftr-424	978	5	robert	robert	PROPN
ftr-424	978	6	s.	s.	PROPN
ftr-424	978	7	mcintyre	mcintyre	PROPN
ftr-424	978	8	&	&	CCONJ
ftr-424	978	9	michael	michael	PROPN
ftr-424	978	10	j.	j.	PROPN
ftr-424	978	11	mcintyre	mcintyre	PROPN
ftr-424	978	12	,	,	PUNCT
ftr-424	978	13	fixing	fix	VERB
ftr-424	978	14	the	the	DET
ftr-424	978	15	"	"	PUNCT
ftr-424	978	16	marriage	marriage	NOUN
ftr-424	978	17	penalty	penalty	NOUN
ftr-424	978	18	"	"	PUNCT
ftr-424	978	19	problem	problem	NOUN
ftr-424	978	20	,	,	PUNCT
ftr-424	978	21	33	33	NUM
ftr-424	978	22	val	val	NOUN
ftr-424	978	23	.	.	PUNCT
ftr-424	979	1	u.	u.	PROPN
ftr-424	979	2	l.	l.	PROPN
ftr-424	979	3	rev	rev	PROPN
ftr-424	979	4	.	.	PROPN
ftr-424	979	5	907,915	907,915	NUM
ftr-424	979	6	-	-	SYM
ftr-424	979	7	17	17	NUM
ftr-424	979	8	(	(	PUNCT
ftr-424	979	9	1999	1999	NUM
ftr-424	979	10	)	)	PUNCT
ftr-424	979	11	(	(	PUNCT
ftr-424	979	12	suggesting	suggest	VERB
ftr-424	979	13	that	that	SCONJ
ftr-424	979	14	the	the	DET
ftr-424	979	15	standard	standard	ADJ
ftr-424	979	16	deduction	deduction	NOUN
ftr-424	979	17	is	be	AUX
ftr-424	979	18	simpler	simple	ADJ
ftr-424	979	19	and	and	CCONJ
ftr-424	979	20	serves	serve	VERB
ftr-424	979	21	,	,	PUNCT
ftr-424	979	22	with	with	ADP
ftr-424	979	23	the	the	DET
ftr-424	979	24	personal	personal	ADJ
ftr-424	979	25	and	and	CCONJ
ftr-424	979	26	dependent	dependent	ADJ
ftr-424	979	27	exemptions	exemption	NOUN
ftr-424	979	28	,	,	PUNCT
ftr-424	979	29	to	to	PART
ftr-424	979	30	exclude	exclude	VERB
ftr-424	979	31	from	from	ADP
ftr-424	979	32	income	income	NOUN
ftr-424	979	33	tax	tax	NOUN
ftr-424	979	34	liability	liability	NOUN
ftr-424	979	35	those	those	PRON
ftr-424	979	36	at	at	ADP
ftr-424	979	37	the	the	DET
ftr-424	979	38	poverty	poverty	NOUN
ftr-424	979	39	level	level	NOUN
ftr-424	979	40	)	)	PUNCT
ftr-424	979	41	;	;	PUNCT
ftr-424	979	42	joint	joint	ADJ
ftr-424	979	43	committee	committee	NOUN
ftr-424	979	44	on	on	ADP
ftr-424	979	45	taxation	taxation	NOUN
ftr-424	979	46	,	,	PUNCT
ftr-424	979	47	estimates	estimate	NOUN
ftr-424	979	48	of	of	ADP
ftr-424	979	49	federal	federal	ADJ
ftr-424	979	50	tax	tax	NOUN
ftr-424	979	51	expenditures	expenditure	NOUN
ftr-424	979	52	for	for	ADP
ftr-424	979	53	fiscal	fiscal	ADJ
ftr-424	979	54	years	year	NOUN
ftr-424	979	55	2004	2004	NUM
ftr-424	979	56	-	-	SYM
ftr-424	979	57	2008	2008	NUM
ftr-424	979	58	,	,	PUNCT
ftr-424	979	59	at	at	ADP
ftr-424	979	60	3	3	NUM
ftr-424	979	61	(	(	PUNCT
ftr-424	979	62	dec	dec	PROPN
ftr-424	979	63	.	.	PROPN
ftr-424	979	64	22	22	NUM
ftr-424	979	65	,	,	PUNCT
ftr-424	979	66	2003	2003	NUM
ftr-424	979	67	)	)	PUNCT
ftr-424	979	68	(	(	PUNCT
ftr-424	979	69	indicating	indicate	VERB
ftr-424	979	70	that	that	SCONJ
ftr-424	979	71	the	the	DET
ftr-424	979	72	personal	personal	ADJ
ftr-424	979	73	exemptions	exemption	NOUN
ftr-424	979	74	and	and	CCONJ
ftr-424	979	75	standard	standard	ADJ
ftr-424	979	76	deduction	deduction	NOUN
ftr-424	979	77	are	be	AUX
ftr-424	979	78	viewed	view	VERB
ftr-424	979	79	as	as	ADP
ftr-424	979	80	defining	define	VERB
ftr-424	979	81	a	a	DET
ftr-424	979	82	zero	zero	NUM
ftr-424	979	83	-	-	PUNCT
ftr-424	979	84	rate	rate	NOUN
ftr-424	979	85	bracket	bracket	NOUN
ftr-424	979	86	that	that	PRON
ftr-424	979	87	is	be	AUX
ftr-424	979	88	part	part	NOUN
ftr-424	979	89	of	of	ADP
ftr-424	979	90	normal	normal	ADJ
ftr-424	979	91	tax	tax	NOUN
ftr-424	979	92	law	law	NOUN
ftr-424	979	93	)	)	PUNCT
ftr-424	979	94	,	,	PUNCT
ftr-424	979	95	at	at	ADP
ftr-424	979	96	http://www.house.gov/jct/5-8-03.pdf	http://www.house.gov/jct/5-8-03.pdf	PROPN
ftr-424	979	97	;	;	PUNCT
ftr-424	979	98	joshua	joshua	PROPN
ftr-424	979	99	hall	hall	PROPN
ftr-424	979	100	,	,	PUNCT
ftr-424	979	101	joint	joint	ADJ
ftr-424	979	102	economic	economic	ADJ
ftr-424	979	103	committee	committee	NOUN
ftr-424	979	104	,	,	PUNCT
ftr-424	979	105	tax	tax	NOUN
ftr-424	979	106	expenditures	expenditure	NOUN
ftr-424	979	107	:	:	PUNCT
ftr-424	979	108	a	a	DET
ftr-424	979	109	review	review	NOUN
ftr-424	979	110	and	and	CCONJ
ftr-424	979	111	analysis	analysis	NOUN
ftr-424	979	112	,	,	PUNCT
ftr-424	979	113	at	at	ADP
ftr-424	979	114	8	8	NUM
ftr-424	979	115	(	(	PUNCT
ftr-424	979	116	aug	aug	PROPN
ftr-424	979	117	.	.	NOUN
ftr-424	979	118	1999	1999	NUM
ftr-424	979	119	)	)	PUNCT
ftr-424	979	120	(	(	PUNCT
ftr-424	979	121	indicating	indicate	VERB
ftr-424	979	122	that	that	SCONJ
ftr-424	979	123	these	these	DET
ftr-424	979	124	deductions	deduction	NOUN
ftr-424	979	125	are	be	AUX
ftr-424	979	126	not	not	PART
ftr-424	979	127	treated	treat	VERB
ftr-424	979	128	by	by	ADP
ftr-424	979	129	the	the	DET
ftr-424	979	130	joint	joint	ADJ
ftr-424	979	131	committee	committee	NOUN
ftr-424	979	132	on	on	ADP
ftr-424	979	133	taxation	taxation	NOUN
ftr-424	979	134	as	as	ADP
ftr-424	979	135	tax	tax	NOUN
ftr-424	979	136	expenditures	expenditure	NOUN
ftr-424	979	137	because	because	SCONJ
ftr-424	979	138	they	they	PRON
ftr-424	979	139	"	"	PUNCT
ftr-424	979	140	approximat[e	approximat[e	ADV
ftr-424	979	141	]	]	PUNCT
ftr-424	979	142	the	the	DET
ftr-424	979	143	level	level	NOUN
ftr-424	979	144	of	of	ADP
ftr-424	979	145	income	income	NOUN
ftr-424	979	146	below	below	ADP
ftr-424	979	147	which	which	PRON
ftr-424	979	148	it	it	PRON
ftr-424	979	149	would	would	AUX
ftr-424	979	150	be	be	AUX
ftr-424	979	151	difficult	difficult	ADJ
ftr-424	979	152	for	for	SCONJ
ftr-424	979	153	an	an	DET
ftr-424	979	154	individual	individual	ADJ
ftr-424	979	155	or	or	CCONJ
ftr-424	979	156	family	family	NOUN
ftr-424	979	157	to	to	PART
ftr-424	979	158	obtain	obtain	VERB
ftr-424	979	159	minimal	minimal	ADJ
ftr-424	979	160	amounts	amount	NOUN
ftr-424	979	161	of	of	ADP
ftr-424	979	162	food	food	NOUN
ftr-424	979	163	,	,	PUNCT
ftr-424	979	164	clothing	clothing	NOUN
ftr-424	979	165	,	,	PUNCT
ftr-424	979	166	and	and	CCONJ
ftr-424	979	167	shelter	shelter	NOUN
ftr-424	979	168	"	"	PUNCT
ftr-424	979	169	)	)	PUNCT
ftr-424	979	170	,	,	PUNCT
ftr-424	979	171	at	at	ADP
ftr-424	979	172	http://www.house.gov/jec/fiscautax/expend.pdf	http://www.house.gov/jec/fiscautax/expend.pdf	PROPN
ftr-424	979	173	.	.	PROPN
ftr-424	979	174	193	193	NUM
ftr-424	979	175	.	.	PUNCT
ftr-424	980	1	see	see	VERB
ftr-424	980	2	,	,	PUNCT
ftr-424	980	3	e.g.	e.g.	ADV
ftr-424	980	4	,	,	PUNCT
ftr-424	980	5	1969	1969	NUM
ftr-424	980	6	treasury	treasury	PROPN
ftr-424	980	7	study	study	NOUN
ftr-424	980	8	,	,	PUNCT
ftr-424	980	9	supra	supra	PROPN
ftr-424	980	10	note	note	PROPN
ftr-424	980	11	124	124	NUM
ftr-424	980	12	,	,	PUNCT
ftr-424	980	13	at	at	ADP
ftr-424	980	14	128	128	NUM
ftr-424	980	15	(	(	PUNCT
ftr-424	980	16	suggesting	suggest	VERB
ftr-424	980	17	that	that	SCONJ
ftr-424	980	18	a	a	DET
ftr-424	980	19	proposed	propose	VERB
ftr-424	980	20	increase	increase	NOUN
ftr-424	980	21	in	in	ADP
ftr-424	980	22	the	the	DET
ftr-424	980	23	standard	standard	ADJ
ftr-424	980	24	deduction	deduction	NOUN
ftr-424	980	25	would	would	AUX
ftr-424	980	26	"	"	PUNCT
ftr-424	980	27	benefit	benefit	VERB
ftr-424	980	28	a	a	DET
ftr-424	980	29	wide	wide	ADJ
ftr-424	980	30	range	range	NOUN
ftr-424	980	31	of	of	ADP
ftr-424	980	32	taxpayers	taxpayer	NOUN
ftr-424	980	33	by	by	ADP
ftr-424	980	34	bringing	bring	VERB
ftr-424	980	35	that	that	DET
ftr-424	980	36	general	general	ADJ
ftr-424	980	37	provision	provision	NOUN
ftr-424	980	38	into	into	ADP
ftr-424	980	39	closer	close	ADJ
ftr-424	980	40	alinement	alinement	NOUN
ftr-424	981	1	[	[	X
ftr-424	981	2	sic	sic	ADJ
ftr-424	981	3	]	]	PUNCT
ftr-424	981	4	with	with	ADP
ftr-424	981	5	today	today	NOUN
ftr-424	981	6	's	's	PART
ftr-424	981	7	relative	relative	ADJ
ftr-424	981	8	cost	cost	NOUN
ftr-424	981	9	and	and	CCONJ
ftr-424	981	10	expenditure	expenditure	NOUN
ftr-424	981	11	patterns	pattern	NOUN
ftr-424	981	12	for	for	ADP
ftr-424	981	13	deduction	deduction	NOUN
ftr-424	981	14	items	item	NOUN
ftr-424	981	15	"	"	PUNCT
ftr-424	981	16	)	)	PUNCT
ftr-424	981	17	.	.	PUNCT
ftr-424	982	1	194	194	NUM
ftr-424	982	2	.	.	PUNCT
ftr-424	983	1	these	these	DET
ftr-424	983	2	considerations	consideration	NOUN
ftr-424	983	3	are	be	AUX
ftr-424	983	4	complicated	complicate	VERB
ftr-424	983	5	by	by	ADP
ftr-424	983	6	the	the	DET
ftr-424	983	7	differences	difference	NOUN
ftr-424	983	8	in	in	ADP
ftr-424	983	9	rate	rate	NOUN
ftr-424	983	10	structures	structure	NOUN
ftr-424	983	11	.	.	PUNCT
ftr-424	984	1	a	a	DET
ftr-424	984	2	$	$	SYM
ftr-424	984	3	5,000	5,000	NUM
ftr-424	984	4	standard	standard	ADJ
ftr-424	984	5	deduction	deduction	NOUN
ftr-424	984	6	in	in	ADP
ftr-424	984	7	the	the	DET
ftr-424	984	8	regular	regular	ADJ
ftr-424	984	9	tax	tax	NOUN
ftr-424	984	10	system	system	NOUN
ftr-424	984	11	can	can	AUX
ftr-424	984	12	be	be	AUX
ftr-424	984	13	considered	consider	VERB
ftr-424	984	14	to	to	PART
ftr-424	984	15	prevent	prevent	VERB
ftr-424	984	16	income	income	NOUN
ftr-424	984	17	taxation	taxation	NOUN
ftr-424	984	18	on	on	ADP
ftr-424	984	19	that	that	DET
ftr-424	984	20	amount	amount	NOUN
ftr-424	984	21	at	at	ADP
ftr-424	984	22	the	the	DET
ftr-424	984	23	individual	individual	NOUN
ftr-424	984	24	's	's	PART
ftr-424	984	25	highest	high	ADJ
ftr-424	984	26	marginal	marginal	ADJ
ftr-424	984	27	rate	rate	NOUN
ftr-424	984	28	.	.	PUNCT
ftr-424	985	1	that	that	DET
ftr-424	985	2	rate	rate	NOUN
ftr-424	985	3	could	could	AUX
ftr-424	985	4	be	be	AUX
ftr-424	985	5	above	above	ADP
ftr-424	985	6	or	or	CCONJ
ftr-424	985	7	below	below	ADP
ftr-424	985	8	the	the	DET
ftr-424	985	9	basic	basic	ADJ
ftr-424	985	10	26	26	NUM
ftr-424	985	11	%	%	NOUN
ftr-424	985	12	amt	amt	PROPN
ftr-424	985	13	rate	rate	NOUN
ftr-424	985	14	,	,	PUNCT
ftr-424	985	15	depending	depend	VERB
ftr-424	985	16	on	on	ADP
ftr-424	985	17	the	the	DET
ftr-424	985	18	taxpayer	taxpayer	NOUN
ftr-424	985	19	's	's	PART
ftr-424	985	20	taxable	taxable	ADJ
ftr-424	985	21	income	income	NOUN
ftr-424	985	22	.	.	PUNCT
ftr-424	986	1	if	if	SCONJ
ftr-424	986	2	the	the	DET
ftr-424	986	3	standard	standard	ADJ
ftr-424	986	4	deduction	deduction	NOUN
ftr-424	986	5	is	be	AUX
ftr-424	986	6	used	use	VERB
ftr-424	986	7	in	in	ADP
ftr-424	986	8	the	the	DET
ftr-424	986	9	amt	amt	PROPN
ftr-424	986	10	with	with	ADP
ftr-424	986	11	a	a	DET
ftr-424	986	12	gross	gross	ADJ
ftr-424	986	13	income	income	NOUN
ftr-424	986	14	exemption	exemption	NOUN
ftr-424	986	15	threshold	threshold	NOUN
ftr-424	986	16	,	,	PUNCT
ftr-424	986	17	it	it	PRON
ftr-424	986	18	is	be	AUX
ftr-424	986	19	more	more	ADV
ftr-424	986	20	likely	likely	ADJ
ftr-424	986	21	that	that	SCONJ
ftr-424	986	22	the	the	DET
ftr-424	986	23	marginal	marginal	ADJ
ftr-424	986	24	regular	regular	ADJ
ftr-424	986	25	tax	tax	NOUN
ftr-424	986	26	rate	rate	NOUN
ftr-424	986	27	would	would	AUX
ftr-424	986	28	exceed	exceed	VERB
ftr-424	986	29	the	the	DET
ftr-424	986	30	amt	amt	PROPN
ftr-424	986	31	rate	rate	NOUN
ftr-424	986	32	,	,	PUNCT
ftr-424	986	33	leaving	leave	VERB
ftr-424	986	34	the	the	DET
ftr-424	986	35	standard	standard	ADJ
ftr-424	986	36	deduction	deduction	NOUN
ftr-424	986	37	worth	worth	ADJ
ftr-424	986	38	slightly	slightly	ADV
ftr-424	986	39	less	less	ADJ
ftr-424	986	40	in	in	ADP
ftr-424	986	41	the	the	DET
ftr-424	986	42	amt	amt	PROPN
ftr-424	986	43	than	than	ADP
ftr-424	986	44	in	in	ADP
ftr-424	986	45	the	the	DET
ftr-424	986	46	regular	regular	ADJ
ftr-424	986	47	tax	tax	NOUN
ftr-424	986	48	.	.	PUNCT
ftr-424	987	1	the	the	DET
ftr-424	987	2	difference	difference	NOUN
ftr-424	987	3	is	be	AUX
ftr-424	987	4	probably	probably	ADV
ftr-424	987	5	not	not	PART
ftr-424	987	6	sufficient	sufficient	ADJ
ftr-424	987	7	to	to	PART
ftr-424	987	8	merit	merit	VERB
ftr-424	987	9	the	the	DET
ftr-424	987	10	complexity	complexity	NOUN
ftr-424	987	11	of	of	ADP
ftr-424	987	12	developing	develop	VERB
ftr-424	987	13	two	two	NUM
ftr-424	987	14	separate	separate	ADJ
ftr-424	987	15	measures	measure	NOUN
ftr-424	987	16	for	for	ADP
ftr-424	987	17	the	the	DET
ftr-424	987	18	deduction	deduction	NOUN
ftr-424	987	19	.	.	PUNCT
ftr-424	988	1	2004	2004	NUM
ftr-424	988	2	]	]	PUNCT
ftr-424	988	3	florida	florida	PROPN
ftr-424	988	4	tax	tax	PROPN
ftr-424	988	5	review	review	NOUN
ftr-424	988	6	the	the	DET
ftr-424	988	7	itemized	itemize	VERB
ftr-424	988	8	deductions	deduction	NOUN
ftr-424	988	9	for	for	ADP
ftr-424	988	10	amt	amt	PROPN
ftr-424	988	11	purposes	purpose	NOUN
ftr-424	988	12	,	,	PUNCT
ftr-424	988	13	as	as	ADV
ftr-424	988	14	well	well	ADV
ftr-424	988	15	as	as	ADP
ftr-424	988	16	the	the	DET
ftr-424	988	17	amt	amt	PROPN
ftr-424	988	18	exemption	exemption	NOUN
ftr-424	988	19	amount	amount	NOUN
ftr-424	988	20	,	,	PUNCT
ftr-424	988	21	in	in	ADP
ftr-424	988	22	what	what	PRON
ftr-424	988	23	appears	appear	VERB
ftr-424	988	24	to	to	PART
ftr-424	988	25	be	be	AUX
ftr-424	988	26	a	a	DET
ftr-424	988	27	clear	clear	ADJ
ftr-424	988	28	violation	violation	NOUN
ftr-424	988	29	of	of	ADP
ftr-424	988	30	basic	basic	ADJ
ftr-424	988	31	equity	equity	NOUN
ftr-424	988	32	goals	goal	NOUN
ftr-424	988	33	for	for	ADP
ftr-424	988	34	a	a	DET
ftr-424	988	35	tax	tax	NOUN
ftr-424	988	36	system	system	NOUN
ftr-424	988	37	.	.	PUNCT
ftr-424	989	1	the	the	DET
ftr-424	989	2	result	result	NOUN
ftr-424	989	3	in	in	ADP
ftr-424	989	4	many	many	ADJ
ftr-424	989	5	cases	case	NOUN
ftr-424	989	6	is	be	AUX
ftr-424	989	7	that	that	SCONJ
ftr-424	989	8	a	a	DET
ftr-424	989	9	taxpayer	taxpayer	NOUN
ftr-424	989	10	should	should	AUX
ftr-424	989	11	itemize	itemize	VERB
ftr-424	989	12	rather	rather	ADV
ftr-424	989	13	than	than	ADP
ftr-424	989	14	take	take	VERB
ftr-424	989	15	the	the	DET
ftr-424	989	16	simplifying	simplify	VERB
ftr-424	989	17	standard	standard	ADJ
ftr-424	989	18	deduction	deduction	NOUN
ftr-424	989	19	.	.	PUNCT
ftr-424	990	1	second	second	ADJ
ftr-424	990	2	,	,	PUNCT
ftr-424	990	3	the	the	DET
ftr-424	990	4	inability	inability	NOUN
ftr-424	990	5	to	to	PART
ftr-424	990	6	take	take	VERB
ftr-424	990	7	personal	personal	ADJ
ftr-424	990	8	exemptions	exemption	NOUN
ftr-424	990	9	for	for	ADP
ftr-424	990	10	amt	amt	PROPN
ftr-424	990	11	purposes	purpose	NOUN
ftr-424	990	12	(	(	PUNCT
ftr-424	990	13	coupled	couple	VERB
ftr-424	990	14	with	with	ADP
ftr-424	990	15	other	other	ADJ
ftr-424	990	16	preference	preference	NOUN
ftr-424	990	17	disallowances	disallowance	NOUN
ftr-424	990	18	)	)	PUNCT
ftr-424	990	19	may	may	AUX
ftr-424	990	20	cause	cause	VERB
ftr-424	990	21	very	very	ADV
ftr-424	990	22	large	large	ADJ
ftr-424	990	23	families	family	NOUN
ftr-424	990	24	to	to	PART
ftr-424	990	25	be	be	AUX
ftr-424	990	26	disadvantaged	disadvantage	VERB
ftr-424	990	27	under	under	ADP
ftr-424	990	28	the	the	DET
ftr-424	990	29	amt	amt	PROPN
ftr-424	990	30	in	in	ADP
ftr-424	990	31	comparison	comparison	NOUN
ftr-424	990	32	with	with	ADP
ftr-424	990	33	their	their	PRON
ftr-424	990	34	tax	tax	NOUN
ftr-424	990	35	-	-	PUNCT
ftr-424	990	36	favored	favor	VERB
ftr-424	990	37	status	status	NOUN
ftr-424	990	38	under	under	ADP
ftr-424	990	39	the	the	DET
ftr-424	990	40	regular	regular	ADJ
ftr-424	990	41	tax	tax	NOUN
ftr-424	990	42	system.9	system.9	PROPN
ftr-424	990	43	'	'	PUNCT
ftr-424	990	44	that	that	PRON
ftr-424	990	45	is	be	AUX
ftr-424	990	46	,	,	PUNCT
ftr-424	990	47	the	the	DET
ftr-424	990	48	existence	existence	NOUN
ftr-424	990	49	of	of	ADP
ftr-424	990	50	personal	personal	ADJ
ftr-424	990	51	exemptions	exemption	NOUN
ftr-424	990	52	for	for	ADP
ftr-424	990	53	dependents	dependent	NOUN
ftr-424	990	54	provides	provide	VERB
ftr-424	990	55	a	a	DET
ftr-424	990	56	regular	regular	ADJ
ftr-424	990	57	tax	tax	NOUN
ftr-424	990	58	subsidy	subsidy	NOUN
ftr-424	990	59	to	to	ADP
ftr-424	990	60	families	family	NOUN
ftr-424	990	61	while	while	SCONJ
ftr-424	990	62	singles	single	NOUN
ftr-424	990	63	or	or	CCONJ
ftr-424	990	64	couples	couple	NOUN
ftr-424	990	65	with	with	ADP
ftr-424	990	66	no	no	DET
ftr-424	990	67	children	child	NOUN
ftr-424	990	68	bear	bear	VERB
ftr-424	990	69	a	a	DET
ftr-424	990	70	disproportionately	disproportionately	ADV
ftr-424	990	71	greater	great	ADJ
ftr-424	990	72	share	share	NOUN
ftr-424	990	73	of	of	ADP
ftr-424	990	74	the	the	DET
ftr-424	990	75	regular	regular	ADJ
ftr-424	990	76	tax	tax	NOUN
ftr-424	990	77	burden	burden	NOUN
ftr-424	990	78	.	.	PUNCT
ftr-424	991	1	the	the	DET
ftr-424	991	2	amt	amt	PROPN
ftr-424	991	3	's	's	PART
ftr-424	991	4	elimination	elimination	NOUN
ftr-424	991	5	of	of	ADP
ftr-424	991	6	this	this	DET
ftr-424	991	7	tax	tax	NOUN
ftr-424	991	8	preference	preference	NOUN
ftr-424	991	9	,	,	PUNCT
ftr-424	991	10	while	while	SCONJ
ftr-424	991	11	perhaps	perhaps	ADV
ftr-424	991	12	reasonable	reasonable	ADJ
ftr-424	991	13	from	from	ADP
ftr-424	991	14	the	the	DET
ftr-424	991	15	perspective	perspective	NOUN
ftr-424	991	16	of	of	ADP
ftr-424	991	17	struggling	struggle	VERB
ftr-424	991	18	singles	single	NOUN
ftr-424	991	19	or	or	CCONJ
ftr-424	991	20	childless	childless	ADJ
ftr-424	991	21	couples	couple	NOUN
ftr-424	991	22	,	,	PUNCT
ftr-424	991	23	does	do	AUX
ftr-424	991	24	not	not	PART
ftr-424	991	25	harmonize	harmonize	VERB
ftr-424	991	26	with	with	ADP
ftr-424	991	27	the	the	DET
ftr-424	991	28	current	current	ADJ
ftr-424	991	29	emphasis	emphasis	NOUN
ftr-424	991	30	on	on	ADP
ftr-424	991	31	tax	tax	NOUN
ftr-424	991	32	subsidies	subsidy	NOUN
ftr-424	991	33	for	for	ADP
ftr-424	991	34	families	family	NOUN
ftr-424	991	35	with	with	ADP
ftr-424	991	36	children	child	NOUN
ftr-424	991	37	.	.	PUNCT
ftr-424	992	1	again	again	ADV
ftr-424	992	2	,	,	PUNCT
ftr-424	992	3	the	the	DET
ftr-424	992	4	rationale	rationale	NOUN
ftr-424	992	5	for	for	ADP
ftr-424	992	6	the	the	DET
ftr-424	992	7	treatment	treatment	NOUN
ftr-424	992	8	of	of	ADP
ftr-424	992	9	families	family	NOUN
ftr-424	992	10	under	under	ADP
ftr-424	992	11	the	the	DET
ftr-424	992	12	regular	regular	ADJ
ftr-424	992	13	tax	tax	NOUN
ftr-424	992	14	would	would	AUX
ftr-424	992	15	appear	appear	VERB
ftr-424	992	16	to	to	PART
ftr-424	992	17	support	support	VERB
ftr-424	992	18	equal	equal	ADJ
ftr-424	992	19	exemption	exemption	NOUN
ftr-424	992	20	under	under	ADP
ftr-424	992	21	the	the	DET
ftr-424	992	22	amt	amt	PROPN
ftr-424	992	23	system	system	NOUN
ftr-424	992	24	since	since	SCONJ
ftr-424	992	25	it	it	PRON
ftr-424	992	26	is	be	AUX
ftr-424	992	27	ultimately	ultimately	ADV
ftr-424	992	28	a	a	DET
ftr-424	992	29	rough	rough	ADJ
ftr-424	992	30	justice	justice	NOUN
ftr-424	992	31	measurement	measurement	NOUN
ftr-424	992	32	of	of	ADP
ftr-424	992	33	the	the	DET
ftr-424	992	34	amount	amount	NOUN
ftr-424	992	35	of	of	ADP
ftr-424	992	36	income	income	NOUN
ftr-424	992	37	sufficient	sufficient	ADJ
ftr-424	992	38	to	to	PART
ftr-424	992	39	maintain	maintain	VERB
ftr-424	992	40	a	a	DET
ftr-424	992	41	taxpayer	taxpayer	NOUN
ftr-424	992	42	's	's	PART
ftr-424	992	43	family	family	NOUN
ftr-424	992	44	above	above	ADP
ftr-424	992	45	the	the	DET
ftr-424	992	46	poverty	poverty	NOUN
ftr-424	992	47	level	level	NOUN
ftr-424	992	48	.	.	PUNCT
ftr-424	993	1	the	the	DET
ftr-424	993	2	treatment	treatment	NOUN
ftr-424	993	3	of	of	ADP
ftr-424	993	4	dependent	dependent	ADJ
ftr-424	993	5	exemptions	exemption	NOUN
ftr-424	993	6	as	as	ADP
ftr-424	993	7	a	a	DET
ftr-424	993	8	preference	preference	NOUN
ftr-424	993	9	may	may	AUX
ftr-424	993	10	be	be	AUX
ftr-424	993	11	increasingly	increasingly	ADV
ftr-424	993	12	politically	politically	ADV
ftr-424	993	13	difficult	difficult	ADJ
ftr-424	993	14	in	in	ADP
ftr-424	993	15	the	the	DET
ftr-424	993	16	face	face	NOUN
ftr-424	993	17	of	of	ADP
ftr-424	993	18	vociferous	vociferous	ADJ
ftr-424	993	19	complaints	complaint	NOUN
ftr-424	993	20	from	from	ADP
ftr-424	993	21	those	those	DET
ftr-424	993	22	very	very	ADV
ftr-424	993	23	large	large	ADJ
ftr-424	993	24	families	family	NOUN
ftr-424	993	25	not	not	PART
ftr-424	993	26	in	in	ADP
ftr-424	993	27	the	the	DET
ftr-424	993	28	upper	upper	ADJ
ftr-424	993	29	income	income	NOUN
ftr-424	993	30	brackets	bracket	NOUN
ftr-424	993	31	who	who	PRON
ftr-424	993	32	find	find	VERB
ftr-424	993	33	themselves	themselves	PRON
ftr-424	993	34	unexpectedly	unexpectedly	ADV
ftr-424	993	35	forced	force	VERB
ftr-424	993	36	to	to	PART
ftr-424	993	37	pay	pay	VERB
ftr-424	993	38	the	the	DET
ftr-424	993	39	amt	amt	PROPN
ftr-424	993	40	because	because	SCONJ
ftr-424	993	41	of	of	ADP
ftr-424	993	42	a	a	DET
ftr-424	993	43	combination	combination	NOUN
ftr-424	993	44	of	of	ADP
ftr-424	993	45	disallowance	disallowance	NOUN
ftr-424	993	46	of	of	ADP
ftr-424	993	47	other	other	ADJ
ftr-424	993	48	preferences	preference	NOUN
ftr-424	993	49	and	and	CCONJ
ftr-424	993	50	the	the	DET
ftr-424	993	51	loss	loss	NOUN
ftr-424	993	52	of	of	ADP
ftr-424	993	53	personal	personal	ADJ
ftr-424	993	54	exemptions	exemption	NOUN
ftr-424	993	55	.	.	PUNCT
ftr-424	994	1	clearly	clearly	ADV
ftr-424	994	2	,	,	PUNCT
ftr-424	994	3	there	there	PRON
ftr-424	994	4	are	be	VERB
ftr-424	994	5	arguments	argument	NOUN
ftr-424	994	6	that	that	SCONJ
ftr-424	994	7	the	the	DET
ftr-424	994	8	normatively	normatively	ADV
ftr-424	994	9	correct	correct	ADJ
ftr-424	994	10	tax	tax	NOUN
ftr-424	994	11	policy	policy	NOUN
ftr-424	994	12	should	should	AUX
ftr-424	994	13	not	not	PART
ftr-424	994	14	favor	favor	VERB
ftr-424	994	15	very	very	ADV
ftr-424	994	16	large	large	ADJ
ftr-424	994	17	families	family	NOUN
ftr-424	994	18	or	or	CCONJ
ftr-424	994	19	that	that	SCONJ
ftr-424	994	20	congress	congress	PROPN
ftr-424	994	21	found	find	VERB
ftr-424	994	22	it	it	PRON
ftr-424	994	23	politically	politically	ADV
ftr-424	994	24	expedient	expedient	ADJ
ftr-424	994	25	to	to	PART
ftr-424	994	26	appear	appear	VERB
ftr-424	994	27	to	to	PART
ftr-424	994	28	favor	favor	VERB
ftr-424	994	29	such	such	ADJ
ftr-424	994	30	large	large	ADJ
ftr-424	994	31	families	family	NOUN
ftr-424	994	32	but	but	CCONJ
ftr-424	994	33	through	through	ADP
ftr-424	994	34	the	the	DET
ftr-424	994	35	amt	amt	PROPN
ftr-424	994	36	demonstrated	demonstrate	VERB
ftr-424	994	37	that	that	SCONJ
ftr-424	994	38	it	it	PRON
ftr-424	994	39	wanted	want	VERB
ftr-424	994	40	to	to	PART
ftr-424	994	41	limit	limit	VERB
ftr-424	994	42	that	that	DET
ftr-424	994	43	favoritism	favoritism	NOUN
ftr-424	994	44	,	,	PUNCT
ftr-424	994	45	but	but	CCONJ
ftr-424	994	46	those	those	DET
ftr-424	994	47	arguments	argument	NOUN
ftr-424	994	48	are	be	AUX
ftr-424	994	49	beyond	beyond	ADP
ftr-424	994	50	the	the	DET
ftr-424	994	51	scope	scope	NOUN
ftr-424	994	52	of	of	ADP
ftr-424	994	53	this	this	DET
ftr-424	994	54	article	article	NOUN
ftr-424	994	55	.	.	PUNCT
ftr-424	995	1	'96	'96	NUM
ftr-424	995	2	once	once	ADV
ftr-424	995	3	the	the	DET
ftr-424	995	4	decision	decision	NOUN
ftr-424	995	5	has	have	AUX
ftr-424	995	6	been	be	AUX
ftr-424	995	7	made	make	VERB
ftr-424	995	8	to	to	PART
ftr-424	995	9	increase	increase	VERB
ftr-424	995	10	the	the	DET
ftr-424	995	11	minimum	minimum	ADJ
ftr-424	995	12	exemption	exemption	NOUN
ftr-424	995	13	to	to	PART
ftr-424	995	14	cover	cover	VERB
ftr-424	995	15	necessities	necessity	NOUN
ftr-424	995	16	for	for	ADP
ftr-424	995	17	large	large	ADJ
ftr-424	995	18	families	family	NOUN
ftr-424	995	19	through	through	ADP
ftr-424	995	20	the	the	DET
ftr-424	995	21	regular	regular	ADJ
ftr-424	995	22	tax	tax	NOUN
ftr-424	995	23	system	system	NOUN
ftr-424	995	24	by	by	ADP
ftr-424	995	25	means	mean	NOUN
ftr-424	995	26	of	of	ADP
ftr-424	995	27	personal	personal	ADJ
ftr-424	995	28	exemptions	exemption	NOUN
ftr-424	995	29	and	and	CCONJ
ftr-424	995	30	other	other	ADJ
ftr-424	995	31	measures	measure	NOUN
ftr-424	995	32	,	,	PUNCT
ftr-424	995	33	it	it	PRON
ftr-424	995	34	appears	appear	VERB
ftr-424	995	35	irrational	irrational	ADJ
ftr-424	995	36	to	to	PART
ftr-424	995	37	take	take	VERB
ftr-424	995	38	the	the	DET
ftr-424	995	39	opposing	opposing	ADJ
ftr-424	995	40	position	position	NOUN
ftr-424	995	41	for	for	ADP
ftr-424	995	42	alternative	alternative	ADJ
ftr-424	995	43	minimum	minimum	ADJ
ftr-424	995	44	tax	tax	NOUN
ftr-424	995	45	purposes	purpose	NOUN
ftr-424	995	46	.	.	PUNCT
ftr-424	996	1	when	when	SCONJ
ftr-424	996	2	the	the	DET
ftr-424	996	3	decision	decision	NOUN
ftr-424	996	4	to	to	PART
ftr-424	996	5	support	support	VERB
ftr-424	996	6	large	large	ADJ
ftr-424	996	7	families	family	NOUN
ftr-424	996	8	through	through	ADP
ftr-424	996	9	the	the	DET
ftr-424	996	10	regular	regular	ADJ
ftr-424	996	11	tax	tax	NOUN
ftr-424	996	12	system	system	NOUN
ftr-424	996	13	has	have	AUX
ftr-424	996	14	also	also	ADV
ftr-424	996	15	been	be	AUX
ftr-424	996	16	publicly	publicly	ADV
ftr-424	996	17	touted	tout	VERB
ftr-424	996	18	by	by	ADP
ftr-424	996	19	congress	congress	PROPN
ftr-424	996	20	as	as	ADP
ftr-424	996	21	demonstrating	demonstrate	VERB
ftr-424	996	22	a	a	DET
ftr-424	996	23	significant	significant	ADJ
ftr-424	996	24	commitment	commitment	NOUN
ftr-424	996	25	of	of	ADP
ftr-424	996	26	overall	overall	ADJ
ftr-424	996	27	federal	federal	ADJ
ftr-424	996	28	tax	tax	NOUN
ftr-424	996	29	policy	policy	NOUN
ftr-424	996	30	to	to	ADP
ftr-424	996	31	protection	protection	NOUN
ftr-424	996	32	of	of	ADP
ftr-424	996	33	families	family	NOUN
ftr-424	996	34	,	,	PUNCT
ftr-424	996	35	195	195	NUM
ftr-424	996	36	.	.	PUNCT
ftr-424	997	1	this	this	PRON
ftr-424	997	2	will	will	AUX
ftr-424	997	3	only	only	ADV
ftr-424	997	4	affect	affect	VERB
ftr-424	997	5	very	very	ADV
ftr-424	997	6	large	large	ADJ
ftr-424	997	7	families	family	NOUN
ftr-424	997	8	,	,	PUNCT
ftr-424	997	9	since	since	SCONJ
ftr-424	997	10	the	the	DET
ftr-424	997	11	current	current	ADJ
ftr-424	997	12	amt	amt	PROPN
ftr-424	997	13	exemptions	exemption	NOUN
ftr-424	997	14	easily	easily	ADV
ftr-424	997	15	exceed	exceed	VERB
ftr-424	997	16	the	the	DET
ftr-424	997	17	sum	sum	NOUN
ftr-424	997	18	of	of	ADP
ftr-424	997	19	the	the	DET
ftr-424	997	20	standard	standard	ADJ
ftr-424	997	21	deduction	deduction	NOUN
ftr-424	997	22	and	and	CCONJ
ftr-424	997	23	personal	personal	ADJ
ftr-424	997	24	exemptions	exemption	NOUN
ftr-424	997	25	for	for	ADP
ftr-424	997	26	typical	typical	ADJ
ftr-424	997	27	families	family	NOUN
ftr-424	997	28	of	of	ADP
ftr-424	997	29	two	two	NUM
ftr-424	997	30	or	or	CCONJ
ftr-424	997	31	three	three	NUM
ftr-424	997	32	children	child	NOUN
ftr-424	997	33	.	.	PUNCT
ftr-424	998	1	196	196	NUM
ftr-424	998	2	.	.	PUNCT
ftr-424	999	1	for	for	ADP
ftr-424	999	2	instance	instance	NOUN
ftr-424	999	3	,	,	PUNCT
ftr-424	999	4	providing	provide	VERB
ftr-424	999	5	additional	additional	ADJ
ftr-424	999	6	deductions	deduction	NOUN
ftr-424	999	7	to	to	ADP
ftr-424	999	8	taxpayers	taxpayer	NOUN
ftr-424	999	9	according	accord	VERB
ftr-424	999	10	to	to	ADP
ftr-424	999	11	the	the	DET
ftr-424	999	12	number	number	NOUN
ftr-424	999	13	of	of	ADP
ftr-424	999	14	children	child	NOUN
ftr-424	999	15	they	they	PRON
ftr-424	999	16	have	have	AUX
ftr-424	999	17	provides	provide	VERB
ftr-424	999	18	an	an	DET
ftr-424	999	19	incentive	incentive	NOUN
ftr-424	999	20	to	to	ADP
ftr-424	999	21	taxpayers	taxpayer	NOUN
ftr-424	999	22	to	to	PART
ftr-424	999	23	have	have	AUX
ftr-424	999	24	large	large	ADJ
ftr-424	999	25	families	family	NOUN
ftr-424	999	26	at	at	ADP
ftr-424	999	27	the	the	DET
ftr-424	999	28	expense	expense	NOUN
ftr-424	999	29	of	of	ADP
ftr-424	999	30	all	all	DET
ftr-424	999	31	other	other	ADJ
ftr-424	999	32	taxpayers	taxpayer	NOUN
ftr-424	999	33	with	with	ADP
ftr-424	999	34	smaller	small	ADJ
ftr-424	999	35	families	family	NOUN
ftr-424	999	36	,	,	PUNCT
ftr-424	999	37	raising	raise	VERB
ftr-424	999	38	equity	equity	NOUN
ftr-424	999	39	concerns	concern	NOUN
ftr-424	999	40	.	.	PUNCT
ftr-424	1000	1	furthermore	furthermore	ADV
ftr-424	1000	2	,	,	PUNCT
ftr-424	1000	3	taxpayers	taxpayer	NOUN
ftr-424	1000	4	with	with	ADP
ftr-424	1000	5	larger	large	ADJ
ftr-424	1000	6	families	family	NOUN
ftr-424	1000	7	impose	impose	VERB
ftr-424	1000	8	a	a	DET
ftr-424	1000	9	correspondingly	correspondingly	ADV
ftr-424	1000	10	larger	large	ADJ
ftr-424	1000	11	burden	burden	NOUN
ftr-424	1000	12	on	on	ADP
ftr-424	1000	13	public	public	ADJ
ftr-424	1000	14	facilities	facility	NOUN
ftr-424	1000	15	,	,	PUNCT
ftr-424	1000	16	such	such	ADJ
ftr-424	1000	17	as	as	ADP
ftr-424	1000	18	schools	school	NOUN
ftr-424	1000	19	,	,	PUNCT
ftr-424	1000	20	roads	road	NOUN
ftr-424	1000	21	,	,	PUNCT
ftr-424	1000	22	libraries	library	NOUN
ftr-424	1000	23	,	,	PUNCT
ftr-424	1000	24	and	and	CCONJ
ftr-424	1000	25	hospitals	hospital	NOUN
ftr-424	1000	26	,	,	PUNCT
ftr-424	1000	27	and	and	CCONJ
ftr-424	1000	28	potentially	potentially	ADV
ftr-424	1000	29	may	may	AUX
ftr-424	1000	30	require	require	VERB
ftr-424	1000	31	additional	additional	ADJ
ftr-424	1000	32	amounts	amount	NOUN
ftr-424	1000	33	of	of	ADP
ftr-424	1000	34	welfare	welfare	NOUN
ftr-424	1000	35	support	support	NOUN
ftr-424	1000	36	,	,	PUNCT
ftr-424	1000	37	raising	raise	VERB
ftr-424	1000	38	concerns	concern	NOUN
ftr-424	1000	39	about	about	ADP
ftr-424	1000	40	appropriate	appropriate	ADJ
ftr-424	1000	41	allocation	allocation	NOUN
ftr-424	1000	42	of	of	ADP
ftr-424	1000	43	resources	resource	NOUN
ftr-424	1000	44	.	.	PUNCT
ftr-424	1001	1	[	[	X
ftr-424	1001	2	vol	vol	NOUN
ftr-424	1001	3	.	.	PUNCT
ftr-424	1001	4	6:9	6:9	NUM
ftr-424	1002	1	congress	congress	PROPN
ftr-424	1002	2	fiddles	fiddle	VERB
ftr-424	1002	3	while	while	SCONJ
ftr-424	1002	4	middle	middle	PROPN
ftr-424	1002	5	america	america	PROPN
ftr-424	1002	6	burns	burn	VERB
ftr-424	1002	7	it	it	PRON
ftr-424	1002	8	adds	add	VERB
ftr-424	1002	9	to	to	ADP
ftr-424	1002	10	taxpayers	taxpayer	NOUN
ftr-424	1002	11	'	'	PART
ftr-424	1002	12	confusion	confusion	NOUN
ftr-424	1002	13	about	about	ADP
ftr-424	1002	14	how	how	SCONJ
ftr-424	1002	15	the	the	DET
ftr-424	1002	16	tax	tax	NOUN
ftr-424	1002	17	system	system	NOUN
ftr-424	1002	18	is	be	AUX
ftr-424	1002	19	supposed	suppose	VERB
ftr-424	1002	20	to	to	PART
ftr-424	1002	21	affect	affect	VERB
ftr-424	1002	22	them	they	PRON
ftr-424	1002	23	if	if	SCONJ
ftr-424	1002	24	that	that	DET
ftr-424	1002	25	commitment	commitment	NOUN
ftr-424	1002	26	vanishes	vanish	VERB
ftr-424	1002	27	without	without	ADP
ftr-424	1002	28	any	any	DET
ftr-424	1002	29	supporting	support	VERB
ftr-424	1002	30	rationale	rationale	NOUN
ftr-424	1002	31	.	.	PUNCT
ftr-424	1003	1	something	something	PRON
ftr-424	1003	2	that	that	PRON
ftr-424	1003	3	is	be	AUX
ftr-424	1003	4	considered	consider	VERB
ftr-424	1003	5	vitally	vitally	ADV
ftr-424	1003	6	worthy	worthy	ADJ
ftr-424	1003	7	of	of	ADP
ftr-424	1003	8	support	support	NOUN
ftr-424	1003	9	in	in	ADP
ftr-424	1003	10	one	one	NUM
ftr-424	1003	11	system	system	NOUN
ftr-424	1003	12	is	be	AUX
ftr-424	1003	13	merely	merely	ADV
ftr-424	1003	14	treated	treat	VERB
ftr-424	1003	15	as	as	ADP
ftr-424	1003	16	irrelevant	irrelevant	ADJ
ftr-424	1003	17	in	in	ADP
ftr-424	1003	18	the	the	DET
ftr-424	1003	19	other	other	ADJ
ftr-424	1003	20	.	.	PUNCT
ftr-424	1004	1	this	this	DET
ftr-424	1004	2	type	type	NOUN
ftr-424	1004	3	of	of	ADP
ftr-424	1004	4	inconsistency	inconsistency	NOUN
ftr-424	1004	5	of	of	ADP
ftr-424	1004	6	policy	policy	NOUN
ftr-424	1004	7	undermines	undermine	VERB
ftr-424	1004	8	the	the	DET
ftr-424	1004	9	perception	perception	NOUN
ftr-424	1004	10	of	of	ADP
ftr-424	1004	11	fairness	fairness	NOUN
ftr-424	1004	12	that	that	PRON
ftr-424	1004	13	is	be	AUX
ftr-424	1004	14	important	important	ADJ
ftr-424	1004	15	to	to	ADP
ftr-424	1004	16	a	a	DET
ftr-424	1004	17	self	self	NOUN
ftr-424	1004	18	-	-	PUNCT
ftr-424	1004	19	assessment	assessment	NOUN
ftr-424	1004	20	system	system	NOUN
ftr-424	1004	21	.	.	PUNCT
ftr-424	1005	1	'	'	NUM
ftr-424	1005	2	97	97	NUM
ftr-424	1005	3	this	this	DET
ftr-424	1005	4	discussion	discussion	NOUN
ftr-424	1005	5	suggests	suggest	VERB
ftr-424	1005	6	that	that	SCONJ
ftr-424	1005	7	the	the	DET
ftr-424	1005	8	inconsistent	inconsistent	ADJ
ftr-424	1005	9	treatment	treatment	NOUN
ftr-424	1005	10	of	of	ADP
ftr-424	1005	11	the	the	DET
ftr-424	1005	12	"	"	PUNCT
ftr-424	1005	13	ability	ability	NOUN
ftr-424	1005	14	to	to	PART
ftr-424	1005	15	pay	pay	VERB
ftr-424	1005	16	"	"	PUNCT
ftr-424	1005	17	deductions	deduction	NOUN
ftr-424	1005	18	generally	generally	ADV
ftr-424	1005	19	complicates	complicate	VERB
ftr-424	1005	20	the	the	DET
ftr-424	1005	21	tax	tax	NOUN
ftr-424	1005	22	system	system	NOUN
ftr-424	1005	23	,	,	PUNCT
ftr-424	1005	24	renders	render	VERB
ftr-424	1005	25	it	it	PRON
ftr-424	1005	26	less	less	ADV
ftr-424	1005	27	transparent	transparent	ADJ
ftr-424	1005	28	,	,	PUNCT
ftr-424	1005	29	and	and	CCONJ
ftr-424	1005	30	raises	raise	VERB
ftr-424	1005	31	basic	basic	ADJ
ftr-424	1005	32	equity	equity	NOUN
ftr-424	1005	33	and	and	CCONJ
ftr-424	1005	34	compliance	compliance	NOUN
ftr-424	1005	35	concerns	concern	NOUN
ftr-424	1005	36	.	.	PUNCT
ftr-424	1006	1	the	the	DET
ftr-424	1006	2	"	"	PUNCT
ftr-424	1006	3	push	push	NOUN
ftr-424	1006	4	/	/	SYM
ftr-424	1006	5	pull	pull	NOUN
ftr-424	1006	6	"	"	PUNCT
ftr-424	1006	7	of	of	ADP
ftr-424	1006	8	standard	standard	ADJ
ftr-424	1006	9	deductions	deduction	NOUN
ftr-424	1006	10	and	and	CCONJ
ftr-424	1006	11	personal	personal	ADJ
ftr-424	1006	12	exemptions	exemption	NOUN
ftr-424	1006	13	leaves	leave	VERB
ftr-424	1006	14	neither	neither	DET
ftr-424	1006	15	system	system	NOUN
ftr-424	1006	16	's	's	PART
ftr-424	1006	17	apparent	apparent	ADJ
ftr-424	1006	18	priorities	priority	NOUN
ftr-424	1006	19	satisfied	satisfied	ADJ
ftr-424	1006	20	.	.	PUNCT
ftr-424	1007	1	whatever	whatever	PRON
ftr-424	1007	2	the	the	DET
ftr-424	1007	3	policy	policy	NOUN
ftr-424	1007	4	decision	decision	NOUN
ftr-424	1007	5	,	,	PUNCT
ftr-424	1007	6	it	it	PRON
ftr-424	1007	7	appears	appear	VERB
ftr-424	1007	8	that	that	SCONJ
ftr-424	1007	9	it	it	PRON
ftr-424	1007	10	would	would	AUX
ftr-424	1007	11	be	be	AUX
ftr-424	1007	12	appropriate	appropriate	ADJ
ftr-424	1007	13	to	to	PART
ftr-424	1007	14	harmonize	harmonize	VERB
ftr-424	1007	15	the	the	DET
ftr-424	1007	16	amt	amt	PROPN
ftr-424	1007	17	with	with	ADP
ftr-424	1007	18	the	the	DET
ftr-424	1007	19	regular	regular	ADJ
ftr-424	1007	20	tax	tax	NOUN
ftr-424	1007	21	system	system	NOUN
ftr-424	1007	22	on	on	ADP
ftr-424	1007	23	this	this	DET
ftr-424	1007	24	issue	issue	NOUN
ftr-424	1007	25	.	.	PUNCT
ftr-424	1008	1	part	part	NOUN
ftr-424	1008	2	v	v	NOUN
ftr-424	1008	3	will	will	AUX
ftr-424	1008	4	consider	consider	VERB
ftr-424	1008	5	how	how	SCONJ
ftr-424	1008	6	this	this	PRON
ftr-424	1008	7	might	might	AUX
ftr-424	1008	8	be	be	AUX
ftr-424	1008	9	done	do	VERB
ftr-424	1008	10	.	.	PUNCT
ftr-424	1009	1	2	2	X
ftr-424	1009	2	.	.	X
ftr-424	1009	3	state	state	NOUN
ftr-424	1009	4	and	and	CCONJ
ftr-424	1009	5	local	local	ADJ
ftr-424	1009	6	taxes	taxis	NOUN
ftr-424	1009	7	state	state	NOUN
ftr-424	1009	8	and	and	CCONJ
ftr-424	1009	9	local	local	ADJ
ftr-424	1009	10	taxes	taxis	NOUN
ftr-424	1009	11	present	present	ADJ
ftr-424	1009	12	another	another	DET
ftr-424	1009	13	,	,	PUNCT
ftr-424	1009	14	somewhat	somewhat	ADV
ftr-424	1009	15	similar	similar	ADJ
ftr-424	1009	16	dilemma	dilemma	NOUN
ftr-424	1009	17	,	,	PUNCT
ftr-424	1009	18	but	but	CCONJ
ftr-424	1009	19	there	there	PRON
ftr-424	1009	20	may	may	AUX
ftr-424	1009	21	be	be	AUX
ftr-424	1009	22	stronger	strong	ADJ
ftr-424	1009	23	countervailing	countervailing	ADJ
ftr-424	1009	24	arguments	argument	NOUN
ftr-424	1009	25	to	to	ADP
ftr-424	1009	26	the	the	DET
ftr-424	1009	27	inconsistency	inconsistency	NOUN
ftr-424	1009	28	argument	argument	NOUN
ftr-424	1009	29	.	.	PUNCT
ftr-424	1010	1	although	although	SCONJ
ftr-424	1010	2	taxpayers	taxpayer	NOUN
ftr-424	1010	3	may	may	AUX
ftr-424	1010	4	deduct	deduct	VERB
ftr-424	1010	5	state	state	NOUN
ftr-424	1010	6	and	and	CCONJ
ftr-424	1010	7	local	local	ADJ
ftr-424	1010	8	property	property	NOUN
ftr-424	1010	9	and	and	CCONJ
ftr-424	1010	10	income	income	NOUN
ftr-424	1010	11	taxes	taxis	NOUN
ftr-424	1010	12	(	(	PUNCT
ftr-424	1010	13	or	or	CCONJ
ftr-424	1010	14	sales	sale	NOUN
ftr-424	1010	15	taxes	taxis	NOUN
ftr-424	1010	16	in	in	ADP
ftr-424	1010	17	lieu	lieu	NOUN
ftr-424	1010	18	of	of	ADP
ftr-424	1010	19	income	income	NOUN
ftr-424	1010	20	taxes	taxis	NOUN
ftr-424	1010	21	,	,	PUNCT
ftr-424	1010	22	but	but	CCONJ
ftr-424	1010	23	only	only	ADV
ftr-424	1010	24	in	in	ADP
ftr-424	1010	25	2004	2004	NUM
ftr-424	1010	26	and	and	CCONJ
ftr-424	1010	27	2005	2005	NUM
ftr-424	1010	28	)	)	PUNCT
ftr-424	1010	29	for	for	ADP
ftr-424	1010	30	regular	regular	ADJ
ftr-424	1010	31	tax	tax	NOUN
ftr-424	1010	32	purposes	purpose	NOUN
ftr-424	1010	33	,	,	PUNCT
ftr-424	1010	34	'	'	PUNCT
ftr-424	1010	35	the	the	DET
ftr-424	1010	36	deduction	deduction	NOUN
ftr-424	1010	37	is	be	AUX
ftr-424	1010	38	disallowed	disallow	VERB
ftr-424	1010	39	in	in	ADP
ftr-424	1010	40	full	full	ADJ
ftr-424	1010	41	for	for	ADP
ftr-424	1010	42	amt	amt	PROPN
ftr-424	1010	43	197	197	NUM
ftr-424	1010	44	.	.	PUNCT
ftr-424	1011	1	similar	similar	ADJ
ftr-424	1011	2	arguments	argument	NOUN
ftr-424	1011	3	can	can	AUX
ftr-424	1011	4	be	be	AUX
ftr-424	1011	5	made	make	VERB
ftr-424	1011	6	about	about	ADP
ftr-424	1011	7	the	the	DET
ftr-424	1011	8	lack	lack	NOUN
ftr-424	1011	9	of	of	ADP
ftr-424	1011	10	separate	separate	ADJ
ftr-424	1011	11	rate	rate	NOUN
ftr-424	1011	12	brackets	bracket	NOUN
ftr-424	1011	13	and	and	CCONJ
ftr-424	1011	14	exemption	exemption	NOUN
ftr-424	1011	15	amounts	amount	VERB
ftr-424	1011	16	under	under	ADP
ftr-424	1011	17	the	the	DET
ftr-424	1011	18	amt	amt	PROPN
ftr-424	1011	19	for	for	ADP
ftr-424	1011	20	taxpayers	taxpayer	NOUN
ftr-424	1011	21	who	who	PRON
ftr-424	1011	22	qualify	qualify	VERB
ftr-424	1011	23	for	for	ADP
ftr-424	1011	24	"	"	PUNCT
ftr-424	1011	25	head	head	NOUN
ftr-424	1011	26	of	of	ADP
ftr-424	1011	27	household	household	NOUN
ftr-424	1011	28	"	"	PUNCT
ftr-424	1011	29	status	status	NOUN
ftr-424	1011	30	under	under	ADP
ftr-424	1011	31	the	the	DET
ftr-424	1011	32	regular	regular	ADJ
ftr-424	1011	33	tax	tax	NOUN
ftr-424	1011	34	.	.	PUNCT
ftr-424	1012	1	the	the	DET
ftr-424	1012	2	status	status	NOUN
ftr-424	1012	3	recognizes	recognize	VERB
ftr-424	1012	4	that	that	SCONJ
ftr-424	1012	5	single	single	ADJ
ftr-424	1012	6	taxpayers	taxpayer	NOUN
ftr-424	1012	7	with	with	ADP
ftr-424	1012	8	dependent	dependent	ADJ
ftr-424	1012	9	family	family	NOUN
ftr-424	1012	10	members	member	NOUN
ftr-424	1012	11	have	have	VERB
ftr-424	1012	12	additional	additional	ADJ
ftr-424	1012	13	income	income	NOUN
ftr-424	1012	14	needs	need	NOUN
ftr-424	1012	15	to	to	PART
ftr-424	1012	16	maintain	maintain	VERB
ftr-424	1012	17	that	that	SCONJ
ftr-424	1012	18	household	household	NOUN
ftr-424	1012	19	compared	compare	VERB
ftr-424	1012	20	to	to	ADP
ftr-424	1012	21	singles	single	NOUN
ftr-424	1012	22	without	without	ADP
ftr-424	1012	23	those	those	DET
ftr-424	1012	24	responsibilities	responsibility	NOUN
ftr-424	1012	25	.	.	PUNCT
ftr-424	1013	1	see	see	VERB
ftr-424	1013	2	,	,	PUNCT
ftr-424	1013	3	e.g.	e.g.	ADV
ftr-424	1013	4	,	,	PUNCT
ftr-424	1013	5	american	american	PROPN
ftr-424	1013	6	bar	bar	PROPN
ftr-424	1013	7	association	association	NOUN
ftr-424	1013	8	section	section	NOUN
ftr-424	1013	9	of	of	ADP
ftr-424	1013	10	taxation	taxation	NOUN
ftr-424	1013	11	,	,	PUNCT
ftr-424	1013	12	report	report	NOUN
ftr-424	1013	13	to	to	ADP
ftr-424	1013	14	the	the	DET
ftr-424	1013	15	house	house	NOUN
ftr-424	1013	16	of	of	ADP
ftr-424	1013	17	delegates	delegate	NOUN
ftr-424	1013	18	on	on	ADP
ftr-424	1013	19	the	the	DET
ftr-424	1013	20	alternative	alternative	ADJ
ftr-424	1013	21	minimum	minimum	ADJ
ftr-424	1013	22	tax	tax	NOUN
ftr-424	1013	23	(	(	PUNCT
ftr-424	1013	24	may	may	PROPN
ftr-424	1013	25	7,2004	7,2004	VERB
ftr-424	1013	26	)	)	PUNCT
ftr-424	1014	1	[	[	X
ftr-424	1014	2	hereinafter	hereinafter	NOUN
ftr-424	1014	3	,	,	PUNCT
ftr-424	1014	4	aba	aba	PROPN
ftr-424	1014	5	amt	amt	PROPN
ftr-424	1014	6	report	report	NOUN
ftr-424	1014	7	]	]	PUNCT
ftr-424	1014	8	,	,	PUNCT
ftr-424	1014	9	at	at	ADP
ftr-424	1014	10	http://www.abanet.org/tax/home.html	http://www.abanet.org/tax/home.html	PROPN
ftr-424	1014	11	(	(	PUNCT
ftr-424	1014	12	last	last	ADV
ftr-424	1014	13	visited	visit	VERB
ftr-424	1014	14	july	july	PROPN
ftr-424	1014	15	15	15	NUM
ftr-424	1014	16	,	,	PUNCT
ftr-424	1014	17	2004	2004	NUM
ftr-424	1014	18	)	)	PUNCT
ftr-424	1014	19	.	.	PUNCT
ftr-424	1015	1	198	198	NUM
ftr-424	1015	2	.	.	PUNCT
ftr-424	1016	1	irc	irc	PROPN
ftr-424	1016	2	§	§	PROPN
ftr-424	1016	3	§	§	NOUN
ftr-424	1016	4	164(a)(1)-(3	164(a)(1)-(3	NUM
ftr-424	1016	5	)	)	PUNCT
ftr-424	1016	6	(	(	PUNCT
ftr-424	1016	7	state	state	NOUN
ftr-424	1016	8	and	and	CCONJ
ftr-424	1016	9	local	local	ADJ
ftr-424	1016	10	property	property	NOUN
ftr-424	1016	11	and	and	CCONJ
ftr-424	1016	12	income	income	NOUN
ftr-424	1016	13	tax	tax	NOUN
ftr-424	1016	14	deduction	deduction	NOUN
ftr-424	1016	15	)	)	PUNCT
ftr-424	1016	16	,	,	PUNCT
ftr-424	1016	17	164(b)(5)(a	164(b)(5)(a	NUM
ftr-424	1016	18	)	)	PUNCT
ftr-424	1016	19	,	,	PUNCT
ftr-424	1016	20	(	(	PUNCT
ftr-424	1016	21	i	i	NOUN
ftr-424	1016	22	)	)	PUNCT
ftr-424	1016	23	(	(	PUNCT
ftr-424	1016	24	state	state	NOUN
ftr-424	1016	25	and	and	CCONJ
ftr-424	1016	26	local	local	ADJ
ftr-424	1016	27	sales	sale	NOUN
ftr-424	1016	28	taxes	taxis	NOUN
ftr-424	1016	29	deductible	deductible	ADJ
ftr-424	1016	30	in	in	ADP
ftr-424	1016	31	lieu	lieu	NOUN
ftr-424	1016	32	of	of	ADP
ftr-424	1016	33	state	state	NOUN
ftr-424	1016	34	and	and	CCONJ
ftr-424	1016	35	local	local	ADJ
ftr-424	1016	36	income	income	NOUN
ftr-424	1016	37	taxes	taxis	NOUN
ftr-424	1016	38	;	;	PUNCT
ftr-424	1016	39	deduction	deduction	NOUN
ftr-424	1016	40	only	only	ADV
ftr-424	1016	41	available	available	ADJ
ftr-424	1016	42	in	in	ADP
ftr-424	1016	43	2004	2004	NUM
ftr-424	1016	44	and	and	CCONJ
ftr-424	1016	45	2005	2005	NUM
ftr-424	1016	46	)	)	PUNCT
ftr-424	1016	47	,	,	PUNCT
ftr-424	1016	48	67(b)(2	67(b)(2	NUM
ftr-424	1016	49	)	)	PUNCT
ftr-424	1016	50	(	(	PUNCT
ftr-424	1016	51	tax	tax	NOUN
ftr-424	1016	52	deduction	deduction	NOUN
ftr-424	1016	53	not	not	PART
ftr-424	1016	54	a	a	DET
ftr-424	1016	55	miscellaneous	miscellaneous	ADJ
ftr-424	1016	56	itemized	itemize	VERB
ftr-424	1016	57	deduction	deduction	NOUN
ftr-424	1016	58	)	)	PUNCT
ftr-424	1016	59	.	.	PUNCT
ftr-424	1017	1	sales	sale	NOUN
ftr-424	1017	2	taxes	taxis	NOUN
ftr-424	1017	3	were	be	AUX
ftr-424	1017	4	made	make	VERB
ftr-424	1017	5	deductible	deductible	ADJ
ftr-424	1017	6	in	in	ADP
ftr-424	1017	7	lieu	lieu	NOUN
ftr-424	1017	8	of	of	ADP
ftr-424	1017	9	state	state	NOUN
ftr-424	1017	10	and	and	CCONJ
ftr-424	1017	11	local	local	ADJ
ftr-424	1017	12	income	income	NOUN
ftr-424	1017	13	taxes	taxis	NOUN
ftr-424	1017	14	in	in	ADP
ftr-424	1017	15	2004	2004	NUM
ftr-424	1017	16	,	,	PUNCT
ftr-424	1017	17	but	but	CCONJ
ftr-424	1017	18	that	that	PRON
ftr-424	1017	19	deduction	deduction	NOUN
ftr-424	1017	20	is	be	AUX
ftr-424	1017	21	set	set	VERB
ftr-424	1017	22	to	to	PART
ftr-424	1017	23	expire	expire	VERB
ftr-424	1017	24	after	after	ADP
ftr-424	1017	25	2005	2005	NUM
ftr-424	1017	26	.	.	PUNCT
ftr-424	1018	1	american	american	ADJ
ftr-424	1018	2	jobs	jobs	PROPN
ftr-424	1018	3	creation	creation	PROPN
ftr-424	1018	4	act	act	PROPN
ftr-424	1018	5	of2004	of2004	NOUN
ftr-424	1018	6	,	,	PUNCT
ftr-424	1018	7	pub	pub	NOUN
ftr-424	1018	8	.	.	PUNCT
ftr-424	1019	1	l.	l.	PROPN
ftr-424	1019	2	no	no	INTJ
ftr-424	1019	3	.	.	PROPN
ftr-424	1020	1	108	108	NUM
ftr-424	1020	2	-	-	SYM
ftr-424	1020	3	357	357	NUM
ftr-424	1020	4	,	,	PUNCT
ftr-424	1020	5	§	§	NOUN
ftr-424	1020	6	501	501	NUM
ftr-424	1020	7	(	(	PUNCT
ftr-424	1020	8	a	a	NOUN
ftr-424	1020	9	)	)	PUNCT
ftr-424	1020	10	,	,	PUNCT
ftr-424	1020	11	118	118	NUM
ftr-424	1020	12	stat	stat	NOUN
ftr-424	1020	13	.	.	PUNCT
ftr-424	1021	1	1418	1418	NUM
ftr-424	1021	2	,	,	PUNCT
ftr-424	1021	3	1520	1520	NUM
ftr-424	1021	4	.	.	PUNCT
ftr-424	1022	1	on	on	ADP
ftr-424	1022	2	february	february	PROPN
ftr-424	1022	3	2	2	NUM
ftr-424	1022	4	,	,	PUNCT
ftr-424	1022	5	2005	2005	NUM
ftr-424	1022	6	,	,	PUNCT
ftr-424	1022	7	59	59	NUM
ftr-424	1022	8	representatives	representative	NOUN
ftr-424	1022	9	,	,	PUNCT
ftr-424	1022	10	most	most	ADJ
ftr-424	1022	11	of	of	ADP
ftr-424	1022	12	whom	whom	PRON
ftr-424	1022	13	are	be	AUX
ftr-424	1022	14	from	from	ADP
ftr-424	1022	15	texas	texas	PROPN
ftr-424	1022	16	or	or	CCONJ
ftr-424	1022	17	florida	florida	PROPN
ftr-424	1022	18	,	,	PUNCT
ftr-424	1022	19	introduced	introduce	VERB
ftr-424	1022	20	h.r	h.r	PROPN
ftr-424	1022	21	.	.	PROPN
ftr-424	1022	22	519	519	NUM
ftr-424	1022	23	,	,	PUNCT
ftr-424	1022	24	which	which	PRON
ftr-424	1022	25	would	would	AUX
ftr-424	1022	26	make	make	VERB
ftr-424	1022	27	the	the	DET
ftr-424	1022	28	temporary	temporary	ADJ
ftr-424	1022	29	sales	sale	NOUN
ftr-424	1022	30	tax	tax	NOUN
ftr-424	1022	31	deduction	deduction	NOUN
ftr-424	1022	32	permanent	permanent	ADJ
ftr-424	1022	33	.	.	PUNCT
ftr-424	1023	1	151	151	NUM
ftr-424	1023	2	cong	cong	NOUN
ftr-424	1023	3	.	.	PUNCT
ftr-424	1024	1	rec	rec	X
ftr-424	1024	2	.	.	PUNCT
ftr-424	1025	1	h347	h347	PROPN
ftr-424	1025	2	(	(	PUNCT
ftr-424	1025	3	feb	feb	X
ftr-424	1025	4	.	.	PROPN
ftr-424	1025	5	2	2	NUM
ftr-424	1025	6	,	,	PUNCT
ftr-424	1025	7	2005	2005	NUM
ftr-424	1025	8	)	)	PUNCT
ftr-424	1025	9	.	.	PUNCT
ftr-424	1026	1	the	the	DET
ftr-424	1026	2	discussion	discussion	NOUN
ftr-424	1026	3	in	in	ADP
ftr-424	1026	4	this	this	DET
ftr-424	1026	5	section	section	NOUN
ftr-424	1026	6	assumes	assume	VERB
ftr-424	1026	7	that	that	SCONJ
ftr-424	1026	8	the	the	DET
ftr-424	1026	9	temporary	temporary	ADJ
ftr-424	1026	10	sales	sale	NOUN
ftr-424	1026	11	tax	tax	NOUN
ftr-424	1026	12	deduction	deduction	NOUN
ftr-424	1026	13	will	will	AUX
ftr-424	1026	14	expire	expire	VERB
ftr-424	1026	15	as	as	SCONJ
ftr-424	1026	16	scheduled	schedule	VERB
ftr-424	1026	17	at	at	ADP
ftr-424	1026	18	the	the	DET
ftr-424	1026	19	end	end	NOUN
ftr-424	1026	20	of	of	ADP
ftr-424	1026	21	2005	2005	NUM
ftr-424	1026	22	and	and	CCONJ
ftr-424	1026	23	thus	thus	ADV
ftr-424	1026	24	refers	refer	VERB
ftr-424	1026	25	only	only	ADV
ftr-424	1026	26	to	to	ADP
ftr-424	1026	27	property	property	NOUN
ftr-424	1026	28	and	and	CCONJ
ftr-424	1026	29	income	income	NOUN
ftr-424	1026	30	taxes	taxis	NOUN
ftr-424	1026	31	as	as	ADP
ftr-424	1026	32	being	be	AUX
ftr-424	1026	33	deductible	deductible	ADJ
ftr-424	1026	34	and	and	CCONJ
ftr-424	1026	35	treats	treat	VERB
ftr-424	1026	36	sales	sale	NOUN
ftr-424	1026	37	taxes	taxis	NOUN
ftr-424	1026	38	as	as	ADP
ftr-424	1026	39	not	not	PART
ftr-424	1026	40	deductible	deductible	ADJ
ftr-424	1026	41	for	for	ADP
ftr-424	1026	42	purposes	purpose	NOUN
ftr-424	1026	43	of	of	ADP
ftr-424	1026	44	the	the	DET
ftr-424	1026	45	hypotheticals	hypothetical	NOUN
ftr-424	1026	46	.	.	PUNCT
ftr-424	1027	1	ifthe	ifthe	PROPN
ftr-424	1027	2	sales	sales	PROPN
ftr-424	1027	3	tax	tax	NOUN
ftr-424	1027	4	deduction	deduction	NOUN
ftr-424	1027	5	provision	provision	NOUN
ftr-424	1027	6	were	be	AUX
ftr-424	1027	7	made	make	VERB
ftr-424	1027	8	permanent	permanent	ADJ
ftr-424	1027	9	,	,	PUNCT
ftr-424	1027	10	all	all	DET
ftr-424	1027	11	taxpayers	taxpayer	NOUN
ftr-424	1027	12	would	would	AUX
ftr-424	1027	13	be	be	AUX
ftr-424	1027	14	treated	treat	VERB
ftr-424	1027	15	equally	equally	ADV
ftr-424	1027	16	under	under	ADP
ftr-424	1027	17	the	the	DET
ftr-424	1027	18	regular	regular	ADJ
ftr-424	1027	19	tax	tax	NOUN
ftr-424	1027	20	system	system	NOUN
ftr-424	1027	21	regarding	regard	VERB
ftr-424	1027	22	their	their	PRON
ftr-424	1027	23	state	state	NOUN
ftr-424	1027	24	and	and	CCONJ
ftr-424	1027	25	local	local	ADJ
ftr-424	1027	26	taxes	taxis	NOUN
ftr-424	1027	27	i.e.	i.e.	X
ftr-424	1027	28	,	,	PUNCT
ftr-424	1027	29	it	it	PRON
ftr-424	1027	30	would	would	AUX
ftr-424	1027	31	not	not	PART
ftr-424	1027	32	matter	matter	VERB
ftr-424	1027	33	whether	whether	SCONJ
ftr-424	1027	34	a	a	DET
ftr-424	1027	35	taxpayer	taxpayer	NOUN
ftr-424	1027	36	's	's	PART
ftr-424	1027	37	state	state	NOUN
ftr-424	1027	38	of	of	ADP
ftr-424	1027	39	residence	residence	NOUN
ftr-424	1027	40	chose	choose	VERB
ftr-424	1027	41	to	to	PART
ftr-424	1027	42	raise	raise	VERB
ftr-424	1027	43	revenues	revenue	NOUN
ftr-424	1027	44	primarily	primarily	ADV
ftr-424	1027	45	through	through	ADP
ftr-424	1027	46	income	income	NOUN
ftr-424	1027	47	or	or	CCONJ
ftr-424	1027	48	sales	sale	NOUN
ftr-424	1027	49	taxes	taxis	NOUN
ftr-424	1027	50	.	.	PUNCT
ftr-424	1028	1	further	far	ADV
ftr-424	1028	2	,	,	PUNCT
ftr-424	1028	3	because	because	SCONJ
ftr-424	1028	4	sales	sale	NOUN
ftr-424	1028	5	tax	tax	NOUN
ftr-424	1028	6	deductions	deduction	NOUN
ftr-424	1028	7	would	would	AUX
ftr-424	1028	8	be	be	AUX
ftr-424	1028	9	disallowed	disallow	VERB
ftr-424	1028	10	under	under	ADP
ftr-424	1028	11	the	the	DET
ftr-424	1028	12	amt	amt	PROPN
ftr-424	1028	13	,	,	PUNCT
ftr-424	1028	14	see	see	VERB
ftr-424	1028	15	infra	infra	NOUN
ftr-424	1028	16	note	note	VERB
ftr-424	1028	17	199	199	NUM
ftr-424	1028	18	,	,	PUNCT
ftr-424	1028	19	the	the	DET
ftr-424	1028	20	likelihood	likelihood	NOUN
ftr-424	1028	21	of	of	ADP
ftr-424	1028	22	2004	2004	NUM
ftr-424	1028	23	]	]	PUNCT
ftr-424	1028	24	florida	florida	PROPN
ftr-424	1028	25	tax	tax	PROPN
ftr-424	1028	26	review	review	NOUN
ftr-424	1028	27	purposes	purpose	NOUN
ftr-424	1028	28	.	.	PUNCT
ftr-424	1029	1	'99	'99	NUM
ftr-424	1029	2	critics	critic	NOUN
ftr-424	1029	3	complain	complain	VERB
ftr-424	1029	4	that	that	SCONJ
ftr-424	1029	5	the	the	DET
ftr-424	1029	6	treatment	treatment	NOUN
ftr-424	1029	7	of	of	ADP
ftr-424	1029	8	state	state	NOUN
ftr-424	1029	9	and	and	CCONJ
ftr-424	1029	10	local	local	ADJ
ftr-424	1029	11	taxes	taxis	NOUN
ftr-424	1029	12	as	as	ADP
ftr-424	1029	13	an	an	DET
ftr-424	1029	14	amt	amt	PROPN
ftr-424	1029	15	preference	preference	NOUN
ftr-424	1029	16	item	item	NOUN
ftr-424	1029	17	results	result	NOUN
ftr-424	1029	18	in	in	ADP
ftr-424	1029	19	disparate	disparate	ADJ
ftr-424	1029	20	treatment	treatment	NOUN
ftr-424	1029	21	of	of	ADP
ftr-424	1029	22	taxpayers	taxpayer	NOUN
ftr-424	1029	23	,	,	PUNCT
ftr-424	1029	24	depending	depend	VERB
ftr-424	1029	25	on	on	ADP
ftr-424	1029	26	the	the	DET
ftr-424	1029	27	happenstance	happenstance	NOUN
ftr-424	1029	28	of	of	ADP
ftr-424	1029	29	their	their	PRON
ftr-424	1029	30	state	state	NOUN
ftr-424	1029	31	of	of	ADP
ftr-424	1029	32	residence	residence	NOUN
ftr-424	1029	33	and	and	CCONJ
ftr-424	1029	34	the	the	DET
ftr-424	1029	35	attitude	attitude	NOUN
ftr-424	1029	36	of	of	ADP
ftr-424	1029	37	that	that	DET
ftr-424	1029	38	state	state	NOUN
ftr-424	1029	39	towards	towards	ADP
ftr-424	1029	40	taxation	taxation	NOUN
ftr-424	1029	41	of	of	ADP
ftr-424	1029	42	its	its	PRON
ftr-424	1029	43	citizens	citizen	NOUN
ftr-424	1029	44	.	.	PUNCT
ftr-424	1030	1	all	all	PRON
ftr-424	1030	2	else	else	ADV
ftr-424	1030	3	being	be	AUX
ftr-424	1030	4	equal	equal	ADJ
ftr-424	1030	5	,	,	PUNCT
ftr-424	1030	6	residents	resident	NOUN
ftr-424	1030	7	of	of	ADP
ftr-424	1030	8	high	high	ADJ
ftr-424	1030	9	-	-	PUNCT
ftr-424	1030	10	tax	tax	NOUN
ftr-424	1030	11	states	state	NOUN
ftr-424	1030	12	such	such	ADJ
ftr-424	1030	13	as	as	ADP
ftr-424	1030	14	new	new	PROPN
ftr-424	1030	15	york	york	PROPN
ftr-424	1030	16	or	or	CCONJ
ftr-424	1030	17	california	california	PROPN
ftr-424	1030	18	are	be	AUX
ftr-424	1030	19	more	more	ADV
ftr-424	1030	20	likely	likely	ADJ
ftr-424	1030	21	to	to	PART
ftr-424	1030	22	pay	pay	VERB
ftr-424	1030	23	tax	tax	NOUN
ftr-424	1030	24	under	under	ADP
ftr-424	1030	25	the	the	DET
ftr-424	1030	26	amt	amt	PROPN
ftr-424	1030	27	system	system	NOUN
ftr-424	1030	28	than	than	ADP
ftr-424	1030	29	residents	resident	NOUN
ftr-424	1030	30	of	of	ADP
ftr-424	1030	31	low	low	ADJ
ftr-424	1030	32	tax	tax	NOUN
ftr-424	1030	33	states	state	NOUN
ftr-424	1030	34	such	such	ADJ
ftr-424	1030	35	as	as	ADP
ftr-424	1030	36	texas	texas	PROPN
ftr-424	1030	37	or	or	CCONJ
ftr-424	1030	38	florida	florida	PROPN
ftr-424	1030	39	.	.	PUNCT
ftr-424	1031	1	"	"	PUNCT
ftr-424	1031	2	'	'	PUNCT
ftr-424	1031	3	taxpayers	taxpayer	NOUN
ftr-424	1031	4	who	who	PRON
ftr-424	1031	5	live	live	VERB
ftr-424	1031	6	in	in	ADP
ftr-424	1031	7	states	state	NOUN
ftr-424	1031	8	with	with	ADP
ftr-424	1031	9	low	low	ADJ
ftr-424	1031	10	property	property	NOUN
ftr-424	1031	11	taxes	taxis	NOUN
ftr-424	1031	12	and	and	CCONJ
ftr-424	1031	13	no	no	DET
ftr-424	1031	14	state	state	NOUN
ftr-424	1031	15	income	income	NOUN
ftr-424	1031	16	taxes	taxis	NOUN
ftr-424	1031	17	usually	usually	ADV
ftr-424	1031	18	will	will	AUX
ftr-424	1031	19	enjoy	enjoy	VERB
ftr-424	1031	20	their	their	PRON
ftr-424	1031	21	full	full	ADJ
ftr-424	1031	22	income	income	NOUN
ftr-424	1031	23	after	after	ADP
ftr-424	1031	24	federal	federal	ADJ
ftr-424	1031	25	taxes	taxis	NOUN
ftr-424	1031	26	,	,	PUNCT
ftr-424	1031	27	while	while	SCONJ
ftr-424	1031	28	taxpayers	taxpayer	NOUN
ftr-424	1031	29	who	who	PRON
ftr-424	1031	30	live	live	VERB
ftr-424	1031	31	in	in	ADP
ftr-424	1031	32	a	a	DET
ftr-424	1031	33	state	state	NOUN
ftr-424	1031	34	with	with	ADP
ftr-424	1031	35	high	high	ADJ
ftr-424	1031	36	property	property	NOUN
ftr-424	1031	37	taxes	taxis	NOUN
ftr-424	1031	38	and	and	CCONJ
ftr-424	1031	39	high	high	ADJ
ftr-424	1031	40	state	state	NOUN
ftr-424	1031	41	income	income	NOUN
ftr-424	1031	42	taxes	taxis	NOUN
ftr-424	1031	43	often	often	ADV
ftr-424	1031	44	will	will	AUX
ftr-424	1031	45	pay	pay	VERB
ftr-424	1031	46	tax	tax	NOUN
ftr-424	1031	47	on	on	ADP
ftr-424	1031	48	the	the	DET
ftr-424	1031	49	income	income	NOUN
ftr-424	1031	50	that	that	PRON
ftr-424	1031	51	is	be	AUX
ftr-424	1031	52	paid	pay	VERB
ftr-424	1031	53	to	to	ADP
ftr-424	1031	54	the	the	DET
ftr-424	1031	55	state	state	NOUN
ftr-424	1031	56	due	due	ADP
ftr-424	1031	57	to	to	ADP
ftr-424	1031	58	the	the	DET
ftr-424	1031	59	amt.2	amt.2	PROPN
ftr-424	1031	60	"	"	PUNCT
ftr-424	1031	61	'	'	PUNCT
ftr-424	1031	62	this	this	PRON
ftr-424	1031	63	appears	appear	VERB
ftr-424	1031	64	,	,	PUNCT
ftr-424	1031	65	at	at	ADP
ftr-424	1031	66	least	least	ADJ
ftr-424	1031	67	at	at	ADP
ftr-424	1031	68	first	first	ADJ
ftr-424	1031	69	glance	glance	NOUN
ftr-424	1031	70	,	,	PUNCT
ftr-424	1031	71	as	as	ADP
ftr-424	1031	72	an	an	DET
ftr-424	1031	73	inequity	inequity	NOUN
ftr-424	1031	74	between	between	ADP
ftr-424	1031	75	taxpayers	taxpayer	NOUN
ftr-424	1031	76	based	base	VERB
ftr-424	1031	77	on	on	ADP
ftr-424	1031	78	pure	pure	ADJ
ftr-424	1031	79	geographical	geographical	ADJ
ftr-424	1031	80	happenstance	happenstance	NOUN
ftr-424	1031	81	,	,	PUNCT
ftr-424	1031	82	and	and	CCONJ
ftr-424	1031	83	one	one	NUM
ftr-424	1031	84	that	that	PRON
ftr-424	1031	85	evokes	evoke	VERB
ftr-424	1031	86	the	the	DET
ftr-424	1031	87	argument	argument	NOUN
ftr-424	1031	88	against	against	ADP
ftr-424	1031	89	incoherence	incoherence	NOUN
ftr-424	1031	90	that	that	SCONJ
ftr-424	1031	91	i	i	PRON
ftr-424	1031	92	have	have	AUX
ftr-424	1031	93	suggested	suggest	VERB
ftr-424	1031	94	should	should	AUX
ftr-424	1031	95	be	be	AUX
ftr-424	1031	96	given	give	VERB
ftr-424	1031	97	weight	weight	NOUN
ftr-424	1031	98	in	in	ADP
ftr-424	1031	99	the	the	DET
ftr-424	1031	100	case	case	NOUN
ftr-424	1031	101	of	of	ADP
ftr-424	1031	102	the	the	DET
ftr-424	1031	103	ability	ability	NOUN
ftr-424	1031	104	-	-	PUNCT
ftr-424	1031	105	to	to	ADP
ftr-424	1031	106	-	-	PUNCT
ftr-424	1031	107	pay	pay	VERB
ftr-424	1031	108	deductions.0	deductions.0	PROPN
ftr-424	1031	109	2	2	NUM
ftr-424	1031	110	it	it	PRON
ftr-424	1031	111	behooves	behoove	VERB
ftr-424	1031	112	us	we	PRON
ftr-424	1031	113	to	to	PART
ftr-424	1031	114	consider	consider	VERB
ftr-424	1031	115	,	,	PUNCT
ftr-424	1031	116	however	however	ADV
ftr-424	1031	117	,	,	PUNCT
ftr-424	1031	118	whether	whether	SCONJ
ftr-424	1031	119	the	the	DET
ftr-424	1031	120	result	result	NOUN
ftr-424	1031	121	in	in	ADP
ftr-424	1031	122	this	this	DET
ftr-424	1031	123	case	case	NOUN
ftr-424	1031	124	is	be	AUX
ftr-424	1031	125	genuinely	genuinely	ADV
ftr-424	1031	126	unfair	unfair	ADJ
ftr-424	1031	127	or	or	CCONJ
ftr-424	1031	128	rather	rather	ADV
ftr-424	1031	129	a	a	DET
ftr-424	1031	130	reasonable	reasonable	ADJ
ftr-424	1031	131	concomitant	concomitant	NOUN
ftr-424	1031	132	of	of	ADP
ftr-424	1031	133	our	our	PRON
ftr-424	1031	134	federal	federal	ADJ
ftr-424	1031	135	system	system	NOUN
ftr-424	1031	136	,	,	PUNCT
ftr-424	1031	137	under	under	ADP
ftr-424	1031	138	which	which	PRON
ftr-424	1031	139	states	state	NOUN
ftr-424	1031	140	are	be	AUX
ftr-424	1031	141	entitled	entitle	VERB
ftr-424	1031	142	to	to	PART
ftr-424	1031	143	(	(	PUNCT
ftr-424	1031	144	and	and	CCONJ
ftr-424	1031	145	do	do	AUX
ftr-424	1031	146	)	)	PUNCT
ftr-424	1031	147	raise	raise	VERB
ftr-424	1031	148	revenues	revenue	NOUN
ftr-424	1031	149	by	by	ADP
ftr-424	1031	150	different	different	ADJ
ftr-424	1031	151	means	mean	NOUN
ftr-424	1031	152	,	,	PUNCT
ftr-424	1031	153	and	and	CCONJ
ftr-424	1031	154	taxpayers	taxpayer	NOUN
ftr-424	1031	155	who	who	PRON
ftr-424	1031	156	move	move	VERB
ftr-424	1031	157	from	from	ADP
ftr-424	1031	158	one	one	NUM
ftr-424	1031	159	state	state	NOUN
ftr-424	1031	160	to	to	ADP
ftr-424	1031	161	another	another	PRON
ftr-424	1031	162	are	be	AUX
ftr-424	1031	163	subject	subject	ADJ
ftr-424	1031	164	to	to	ADP
ftr-424	1031	165	different	different	ADJ
ftr-424	1031	166	tax	tax	NOUN
ftr-424	1031	167	regimes	regime	NOUN
ftr-424	1031	168	and	and	CCONJ
ftr-424	1031	169	receive	receive	VERB
ftr-424	1031	170	correspondingly	correspondingly	ADV
ftr-424	1031	171	different	different	ADJ
ftr-424	1031	172	levels	level	NOUN
ftr-424	1031	173	of	of	ADP
ftr-424	1031	174	provision	provision	NOUN
ftr-424	1031	175	of	of	ADP
ftr-424	1031	176	public	public	ADJ
ftr-424	1031	177	goods	good	NOUN
ftr-424	1031	178	in	in	ADP
ftr-424	1031	179	return	return	NOUN
ftr-424	1031	180	for	for	ADP
ftr-424	1031	181	taxes	taxis	NOUN
ftr-424	1031	182	paid	pay	VERB
ftr-424	1031	183	.	.	PUNCT
ftr-424	1032	1	the	the	DET
ftr-424	1032	2	state	state	NOUN
ftr-424	1032	3	and	and	CCONJ
ftr-424	1032	4	local	local	ADJ
ftr-424	1032	5	tax	tax	NOUN
ftr-424	1032	6	deduction	deduction	NOUN
ftr-424	1032	7	should	should	AUX
ftr-424	1032	8	be	be	AUX
ftr-424	1032	9	examined	examine	VERB
ftr-424	1032	10	from	from	ADP
ftr-424	1032	11	the	the	DET
ftr-424	1032	12	various	various	ADJ
ftr-424	1032	13	perspectives	perspective	NOUN
ftr-424	1032	14	that	that	PRON
ftr-424	1032	15	help	help	VERB
ftr-424	1032	16	inform	inform	VERB
ftr-424	1032	17	our	our	PRON
ftr-424	1032	18	concept	concept	NOUN
ftr-424	1032	19	of	of	ADP
ftr-424	1032	20	distributive	distributive	ADJ
ftr-424	1032	21	justice	justice	NOUN
ftr-424	1032	22	.	.	PUNCT
ftr-424	1033	1	one	one	NUM
ftr-424	1033	2	approach	approach	NOUN
ftr-424	1033	3	is	be	AUX
ftr-424	1033	4	to	to	PART
ftr-424	1033	5	consider	consider	VERB
ftr-424	1033	6	whether	whether	SCONJ
ftr-424	1033	7	the	the	DET
ftr-424	1033	8	tax	tax	NOUN
ftr-424	1033	9	payment	payment	NOUN
ftr-424	1033	10	corresponds	correspond	VERB
ftr-424	1033	11	roughly	roughly	ADV
ftr-424	1033	12	to	to	ADP
ftr-424	1033	13	benefits	benefit	NOUN
ftr-424	1033	14	received	receive	VERB
ftr-424	1033	15	.	.	PUNCT
ftr-424	1034	1	if	if	SCONJ
ftr-424	1034	2	it	it	PRON
ftr-424	1034	3	does	do	VERB
ftr-424	1034	4	,	,	PUNCT
ftr-424	1034	5	then	then	ADV
ftr-424	1034	6	the	the	DET
ftr-424	1034	7	taxpayer	taxpayer	NOUN
ftr-424	1034	8	can	can	AUX
ftr-424	1034	9	be	be	AUX
ftr-424	1034	10	viewed	view	VERB
ftr-424	1034	11	as	as	ADP
ftr-424	1034	12	effectively	effectively	ADV
ftr-424	1034	13	purchasing	purchase	VERB
ftr-424	1034	14	consumption	consumption	NOUN
ftr-424	1034	15	of	of	ADP
ftr-424	1034	16	public	public	ADJ
ftr-424	1034	17	goods	good	NOUN
ftr-424	1034	18	from	from	ADP
ftr-424	1034	19	the	the	DET
ftr-424	1034	20	government	government	NOUN
ftr-424	1034	21	.	.	PUNCT
ftr-424	1035	1	a	a	DET
ftr-424	1035	2	number	number	NOUN
ftr-424	1035	3	of	of	ADP
ftr-424	1035	4	commentators	commentator	NOUN
ftr-424	1035	5	agree	agree	VERB
ftr-424	1035	6	that	that	SCONJ
ftr-424	1035	7	state	state	NOUN
ftr-424	1035	8	and	and	CCONJ
ftr-424	1035	9	local	local	ADJ
ftr-424	1035	10	taxes	taxis	NOUN
ftr-424	1035	11	a	a	DET
ftr-424	1035	12	taxpayer	taxpayer	NOUN
ftr-424	1035	13	owing	owe	VERB
ftr-424	1035	14	tax	tax	NOUN
ftr-424	1035	15	under	under	ADP
ftr-424	1035	16	the	the	DET
ftr-424	1035	17	amt	amt	PROPN
ftr-424	1035	18	would	would	AUX
ftr-424	1035	19	not	not	PART
ftr-424	1035	20	be	be	AUX
ftr-424	1035	21	dependent	dependent	ADJ
ftr-424	1035	22	upon	upon	SCONJ
ftr-424	1035	23	whether	whether	SCONJ
ftr-424	1035	24	she	she	PRON
ftr-424	1035	25	lived	live	VERB
ftr-424	1035	26	in	in	ADP
ftr-424	1035	27	an	an	DET
ftr-424	1035	28	incomeor	incomeor	NOUN
ftr-424	1035	29	sales	sale	NOUN
ftr-424	1035	30	tax	tax	NOUN
ftr-424	1035	31	-	-	PUNCT
ftr-424	1035	32	oriented	orient	VERB
ftr-424	1035	33	state	state	NOUN
ftr-424	1035	34	;	;	PUNCT
ftr-424	1035	35	rather	rather	ADV
ftr-424	1035	36	,	,	PUNCT
ftr-424	1035	37	it	it	PRON
ftr-424	1035	38	would	would	AUX
ftr-424	1035	39	be	be	AUX
ftr-424	1035	40	determined	determine	VERB
ftr-424	1035	41	by	by	ADP
ftr-424	1035	42	whether	whether	SCONJ
ftr-424	1035	43	the	the	DET
ftr-424	1035	44	taxpayer	taxpayer	NOUN
ftr-424	1035	45	lived	live	VERB
ftr-424	1035	46	in	in	ADP
ftr-424	1035	47	a	a	DET
ftr-424	1035	48	lowor	lowor	ADJ
ftr-424	1035	49	high	high	ADJ
ftr-424	1035	50	-	-	PUNCT
ftr-424	1035	51	tax	tax	NOUN
ftr-424	1035	52	state	state	NOUN
ftr-424	1035	53	,	,	PUNCT
ftr-424	1035	54	regardless	regardless	ADV
ftr-424	1035	55	of	of	ADP
ftr-424	1035	56	the	the	DET
ftr-424	1035	57	particular	particular	ADJ
ftr-424	1035	58	tax	tax	NOUN
ftr-424	1035	59	regime	regime	NOUN
ftr-424	1035	60	used	use	VERB
ftr-424	1035	61	by	by	ADP
ftr-424	1035	62	the	the	DET
ftr-424	1035	63	state	state	NOUN
ftr-424	1035	64	.	.	PUNCT
ftr-424	1036	1	the	the	DET
ftr-424	1036	2	arguments	argument	NOUN
ftr-424	1036	3	about	about	ADP
ftr-424	1036	4	the	the	DET
ftr-424	1036	5	leveling	leveling	NOUN
ftr-424	1036	6	effect	effect	NOUN
ftr-424	1036	7	of	of	ADP
ftr-424	1036	8	the	the	DET
ftr-424	1036	9	amt	amt	PROPN
ftr-424	1036	10	would	would	AUX
ftr-424	1036	11	therefore	therefore	ADV
ftr-424	1036	12	retain	retain	VERB
ftr-424	1036	13	viability	viability	NOUN
ftr-424	1036	14	even	even	ADV
ftr-424	1036	15	if	if	SCONJ
ftr-424	1036	16	the	the	DET
ftr-424	1036	17	sales	sale	NOUN
ftr-424	1036	18	tax	tax	NOUN
ftr-424	1036	19	deduction	deduction	NOUN
ftr-424	1036	20	were	be	AUX
ftr-424	1036	21	made	make	VERB
ftr-424	1036	22	permanent	permanent	ADJ
ftr-424	1036	23	.	.	PUNCT
ftr-424	1037	1	199	199	NUM
ftr-424	1037	2	.	.	PUNCT
ftr-424	1038	1	irc	irc	PROPN
ftr-424	1038	2	§	§	PROPN
ftr-424	1038	3	56(b)(1)(a)(ii	56(b)(1)(a)(ii	NUM
ftr-424	1038	4	)	)	PUNCT
ftr-424	1038	5	.	.	PUNCT
ftr-424	1039	1	if	if	SCONJ
ftr-424	1039	2	a	a	DET
ftr-424	1039	3	taxpayer	taxpayer	NOUN
ftr-424	1039	4	elects	elect	NOUN
ftr-424	1039	5	to	to	PART
ftr-424	1039	6	deduct	deduct	VERB
ftr-424	1039	7	state	state	NOUN
ftr-424	1039	8	and	and	CCONJ
ftr-424	1039	9	local	local	ADJ
ftr-424	1039	10	sales	sale	NOUN
ftr-424	1039	11	taxes	taxis	NOUN
ftr-424	1039	12	,	,	PUNCT
ftr-424	1039	13	the	the	DET
ftr-424	1039	14	deduction	deduction	NOUN
ftr-424	1039	15	is	be	AUX
ftr-424	1039	16	treated	treat	VERB
ftr-424	1039	17	the	the	DET
ftr-424	1039	18	same	same	ADJ
ftr-424	1039	19	as	as	ADP
ftr-424	1039	20	a	a	DET
ftr-424	1039	21	deduction	deduction	NOUN
ftr-424	1039	22	for	for	ADP
ftr-424	1039	23	state	state	NOUN
ftr-424	1039	24	and	and	CCONJ
ftr-424	1039	25	local	local	ADJ
ftr-424	1039	26	income	income	NOUN
ftr-424	1039	27	taxes	taxis	NOUN
ftr-424	1039	28	,	,	PUNCT
ftr-424	1039	29	irc	irc	ADV
ftr-424	1039	30	§	§	PROPN
ftr-424	1039	31	164(b)(5)(a)(i	164(b)(5)(a)(i	NUM
ftr-424	1039	32	)	)	PUNCT
ftr-424	1039	33	,	,	PUNCT
ftr-424	1039	34	and	and	CCONJ
ftr-424	1039	35	is	be	AUX
ftr-424	1039	36	therefore	therefore	ADV
ftr-424	1039	37	disallowed	disallow	VERB
ftr-424	1039	38	in	in	ADP
ftr-424	1039	39	full	full	ADJ
ftr-424	1039	40	for	for	ADP
ftr-424	1039	41	amt	amt	PROPN
ftr-424	1039	42	purposes	purpose	NOUN
ftr-424	1039	43	,	,	PUNCT
ftr-424	1039	44	irc	irc	PROPN
ftr-424	1039	45	§	§	PROPN
ftr-424	1039	46	56(b)(1)(a)(ii	56(b)(1)(a)(ii	NUM
ftr-424	1039	47	)	)	PUNCT
ftr-424	1039	48	.	.	PUNCT
ftr-424	1040	1	200	200	NUM
ftr-424	1040	2	.	.	X
ftr-424	1041	1	see	see	VERB
ftr-424	1041	2	,	,	PUNCT
ftr-424	1041	3	e.g.	e.g.	ADV
ftr-424	1041	4	,	,	PUNCT
ftr-424	1041	5	feldman	feldman	PROPN
ftr-424	1041	6	,	,	PUNCT
ftr-424	1041	7	supra	supra	PROPN
ftr-424	1041	8	note	note	PROPN
ftr-424	1041	9	122	122	NUM
ftr-424	1041	10	(	(	PUNCT
ftr-424	1041	11	providing	provide	VERB
ftr-424	1041	12	map	map	NOUN
ftr-424	1041	13	illustrating	illustrate	VERB
ftr-424	1041	14	high	high	ADJ
ftr-424	1041	15	and	and	CCONJ
ftr-424	1041	16	low	low	ADJ
ftr-424	1041	17	tax	tax	NOUN
ftr-424	1041	18	states	state	NOUN
ftr-424	1041	19	that	that	PRON
ftr-424	1041	20	may	may	AUX
ftr-424	1041	21	result	result	VERB
ftr-424	1041	22	in	in	ADP
ftr-424	1041	23	differential	differential	ADJ
ftr-424	1041	24	applicability	applicability	NOUN
ftr-424	1041	25	of	of	ADP
ftr-424	1041	26	amt	amt	PROPN
ftr-424	1041	27	)	)	PUNCT
ftr-424	1041	28	;	;	PUNCT
ftr-424	1041	29	kim	kim	PROPN
ftr-424	1041	30	rueben	rueben	PROPN
ftr-424	1041	31	&	&	CCONJ
ftr-424	1041	32	len	len	ADJ
ftr-424	1041	33	burman	burman	NOUN
ftr-424	1041	34	,	,	PUNCT
ftr-424	1041	35	deductibility	deductibility	NOUN
ftr-424	1041	36	of	of	ADP
ftr-424	1041	37	state	state	NOUN
ftr-424	1041	38	and	and	CCONJ
ftr-424	1041	39	local	local	ADJ
ftr-424	1041	40	taxes	taxis	NOUN
ftr-424	1041	41	,	,	PUNCT
ftr-424	1041	42	106	106	NUM
ftr-424	1041	43	tax	tax	NOUN
ftr-424	1041	44	notes	note	NOUN
ftr-424	1041	45	363,363	363,363	NUM
ftr-424	1041	46	(	(	PUNCT
ftr-424	1041	47	jan	jan	PROPN
ftr-424	1041	48	.	.	PROPN
ftr-424	1041	49	17,2005	17,2005	PROPN
ftr-424	1041	50	)	)	PUNCT
ftr-424	1041	51	(	(	PUNCT
ftr-424	1041	52	stating	state	VERB
ftr-424	1041	53	that	that	SCONJ
ftr-424	1041	54	one	one	NUM
ftr-424	1041	55	-	-	PUNCT
ftr-424	1041	56	fifth	fifth	NOUN
ftr-424	1041	57	of	of	ADP
ftr-424	1041	58	returns	return	NOUN
ftr-424	1041	59	that	that	PRON
ftr-424	1041	60	take	take	VERB
ftr-424	1041	61	state	state	NOUN
ftr-424	1041	62	and	and	CCONJ
ftr-424	1041	63	local	local	ADJ
ftr-424	1041	64	tax	tax	NOUN
ftr-424	1041	65	deductions	deduction	NOUN
ftr-424	1041	66	,	,	PUNCT
ftr-424	1041	67	and	and	CCONJ
ftr-424	1041	68	29	29	NUM
ftr-424	1041	69	%	%	NOUN
ftr-424	1041	70	of	of	ADP
ftr-424	1041	71	all	all	DET
ftr-424	1041	72	state	state	NOUN
ftr-424	1041	73	and	and	CCONJ
ftr-424	1041	74	local	local	ADJ
ftr-424	1041	75	tax	tax	NOUN
ftr-424	1041	76	deductions	deduction	NOUN
ftr-424	1041	77	in	in	ADP
ftr-424	1041	78	dollar	dollar	NOUN
ftr-424	1041	79	amount	amount	NOUN
ftr-424	1041	80	,	,	PUNCT
ftr-424	1041	81	are	be	AUX
ftr-424	1041	82	in	in	ADP
ftr-424	1041	83	new	new	PROPN
ftr-424	1041	84	york	york	PROPN
ftr-424	1041	85	and	and	CCONJ
ftr-424	1041	86	california	california	PROPN
ftr-424	1041	87	)	)	PUNCT
ftr-424	1041	88	.	.	PUNCT
ftr-424	1042	1	201	201	NUM
ftr-424	1042	2	.	.	PUNCT
ftr-424	1043	1	see	see	VERB
ftr-424	1043	2	,	,	PUNCT
ftr-424	1043	3	e.g.	e.g.	ADV
ftr-424	1043	4	,	,	PUNCT
ftr-424	1043	5	rueben	rueben	PROPN
ftr-424	1043	6	&	&	CCONJ
ftr-424	1043	7	burman	burman	NOUN
ftr-424	1043	8	,	,	PUNCT
ftr-424	1043	9	supra	supra	PROPN
ftr-424	1043	10	note	note	NOUN
ftr-424	1043	11	200	200	NUM
ftr-424	1043	12	,	,	PUNCT
ftr-424	1043	13	at	at	ADP
ftr-424	1043	14	363	363	NUM
ftr-424	1043	15	(	(	PUNCT
ftr-424	1043	16	stating	state	VERB
ftr-424	1043	17	that	that	SCONJ
ftr-424	1043	18	the	the	DET
ftr-424	1043	19	deduction	deduction	NOUN
ftr-424	1043	20	for	for	ADP
ftr-424	1043	21	state	state	NOUN
ftr-424	1043	22	and	and	CCONJ
ftr-424	1043	23	local	local	ADJ
ftr-424	1043	24	property	property	NOUN
ftr-424	1043	25	and	and	CCONJ
ftr-424	1043	26	income	income	NOUN
ftr-424	1043	27	taxes	taxis	NOUN
ftr-424	1043	28	is	be	AUX
ftr-424	1043	29	the	the	DET
ftr-424	1043	30	largest	large	ADJ
ftr-424	1043	31	preference	preference	NOUN
ftr-424	1043	32	item	item	NOUN
ftr-424	1043	33	under	under	ADP
ftr-424	1043	34	the	the	DET
ftr-424	1043	35	amt	amt	PROPN
ftr-424	1043	36	)	)	PUNCT
ftr-424	1043	37	;	;	PUNCT
ftr-424	1043	38	rebelein	rebelein	PROPN
ftr-424	1043	39	&	&	CCONJ
ftr-424	1043	40	tempalski	tempalski	PROPN
ftr-424	1043	41	,	,	PUNCT
ftr-424	1043	42	supra	supra	PROPN
ftr-424	1043	43	note	note	NOUN
ftr-424	1043	44	129	129	NUM
ftr-424	1043	45	,	,	PUNCT
ftr-424	1043	46	at	at	ADP
ftr-424	1043	47	38	38	NUM
ftr-424	1043	48	-	-	SYM
ftr-424	1043	49	41	41	NUM
ftr-424	1043	50	(	(	PUNCT
ftr-424	1043	51	discussing	discuss	VERB
ftr-424	1043	52	difference	difference	NOUN
ftr-424	1043	53	in	in	ADP
ftr-424	1043	54	levels	level	NOUN
ftr-424	1043	55	of	of	ADP
ftr-424	1043	56	state	state	NOUN
ftr-424	1043	57	taxation	taxation	NOUN
ftr-424	1043	58	and	and	CCONJ
ftr-424	1043	59	effect	effect	NOUN
ftr-424	1043	60	on	on	ADP
ftr-424	1043	61	amt	amt	PROPN
ftr-424	1043	62	taxpayers	taxpayer	NOUN
ftr-424	1043	63	prior	prior	ADV
ftr-424	1043	64	to	to	ADP
ftr-424	1043	65	the	the	DET
ftr-424	1043	66	enactment	enactment	NOUN
ftr-424	1043	67	of	of	ADP
ftr-424	1043	68	the	the	DET
ftr-424	1043	69	various	various	ADJ
ftr-424	1043	70	bush	bush	PROPN
ftr-424	1043	71	tax	tax	NOUN
ftr-424	1043	72	cuts	cut	NOUN
ftr-424	1043	73	)	)	PUNCT
ftr-424	1043	74	.	.	PUNCT
ftr-424	1044	1	202	202	X
ftr-424	1044	2	.	.	PUNCT
ftr-424	1045	1	see	see	VERB
ftr-424	1045	2	supra	supra	PROPN
ftr-424	1045	3	note	note	PROPN
ftr-424	1045	4	196	196	NUM
ftr-424	1045	5	and	and	CCONJ
ftr-424	1045	6	accompanying	accompany	VERB
ftr-424	1045	7	text	text	NOUN
ftr-424	1045	8	.	.	PUNCT
ftr-424	1046	1	[	[	X
ftr-424	1046	2	vol	vol	NOUN
ftr-424	1046	3	.	.	PUNCT
ftr-424	1046	4	6:9	6:9	NUM
ftr-424	1047	1	congress	congress	PROPN
ftr-424	1047	2	fiddles	fiddle	VERB
ftr-424	1047	3	while	while	SCONJ
ftr-424	1047	4	middle	middle	PROPN
ftr-424	1047	5	america	america	PROPN
ftr-424	1047	6	burns	burn	VERB
ftr-424	1047	7	should	should	AUX
ftr-424	1047	8	not	not	PART
ftr-424	1047	9	be	be	AUX
ftr-424	1047	10	deductible	deductible	ADJ
ftr-424	1047	11	if	if	SCONJ
ftr-424	1047	12	they	they	PRON
ftr-424	1047	13	are	be	AUX
ftr-424	1047	14	"	"	PUNCT
ftr-424	1047	15	closely	closely	ADV
ftr-424	1047	16	related	relate	VERB
ftr-424	1047	17	to	to	ADP
ftr-424	1047	18	the	the	DET
ftr-424	1047	19	public	public	ADJ
ftr-424	1047	20	services	service	NOUN
ftr-424	1047	21	that	that	PRON
ftr-424	1047	22	individuals	individual	NOUN
ftr-424	1047	23	receive	receive	VERB
ftr-424	1047	24	.	.	PUNCT
ftr-424	1048	1	"2	"2	PROPN
ftr-424	1048	2	3	3	NUM
ftr-424	1048	3	in	in	ADP
ftr-424	1048	4	this	this	DET
ftr-424	1048	5	view	view	NOUN
ftr-424	1048	6	,	,	PUNCT
ftr-424	1048	7	state	state	NOUN
ftr-424	1048	8	and	and	CCONJ
ftr-424	1048	9	local	local	ADJ
ftr-424	1048	10	taxes	taxis	NOUN
ftr-424	1048	11	are	be	AUX
ftr-424	1048	12	not	not	PART
ftr-424	1048	13	a	a	DET
ftr-424	1048	14	cost	cost	NOUN
ftr-424	1048	15	of	of	ADP
ftr-424	1048	16	earning	earn	VERB
ftr-424	1048	17	income	income	NOUN
ftr-424	1048	18	but	but	CCONJ
ftr-424	1048	19	rather	rather	ADV
ftr-424	1048	20	a	a	DET
ftr-424	1048	21	component	component	NOUN
ftr-424	1048	22	of	of	ADP
ftr-424	1048	23	personal	personal	ADJ
ftr-424	1048	24	consumption	consumption	NOUN
ftr-424	1048	25	.	.	PUNCT
ftr-424	1049	1	second	second	ADJ
ftr-424	1049	2	,	,	PUNCT
ftr-424	1049	3	the	the	DET
ftr-424	1049	4	distributive	distributive	ADJ
ftr-424	1049	5	justice	justice	NOUN
ftr-424	1049	6	goal	goal	NOUN
ftr-424	1049	7	of	of	ADP
ftr-424	1049	8	moving	move	VERB
ftr-424	1049	9	towards	towards	ADP
ftr-424	1049	10	egalitarian	egalitarian	ADJ
ftr-424	1049	11	distribution	distribution	NOUN
ftr-424	1049	12	of	of	ADP
ftr-424	1049	13	resources	resource	NOUN
ftr-424	1049	14	supports	support	NOUN
ftr-424	1049	15	,	,	PUNCT
ftr-424	1049	16	at	at	ADP
ftr-424	1049	17	least	least	ADJ
ftr-424	1049	18	in	in	ADP
ftr-424	1049	19	many	many	ADJ
ftr-424	1049	20	circumstances	circumstance	NOUN
ftr-424	1049	21	,	,	PUNCT
ftr-424	1049	22	the	the	DET
ftr-424	1049	23	traditional	traditional	ADJ
ftr-424	1049	24	tax	tax	NOUN
ftr-424	1049	25	policy	policy	NOUN
ftr-424	1049	26	of	of	ADP
ftr-424	1049	27	horizontal	horizontal	ADJ
ftr-424	1049	28	equity	equity	NOUN
ftr-424	1049	29	i.e.	i.e.	X
ftr-424	1049	30	,	,	PUNCT
ftr-424	1049	31	equal	equal	ADJ
ftr-424	1049	32	treatment	treatment	NOUN
ftr-424	1049	33	of	of	ADP
ftr-424	1049	34	similarly	similarly	ADV
ftr-424	1049	35	situated	situated	ADJ
ftr-424	1049	36	taxpayers	taxpayer	NOUN
ftr-424	1049	37	.	.	PUNCT
ftr-424	1050	1	picture	picture	NOUN
ftr-424	1050	2	two	two	NUM
ftr-424	1050	3	taxpayers	taxpayer	NOUN
ftr-424	1050	4	,	,	PUNCT
ftr-424	1050	5	one	one	NUM
ftr-424	1050	6	a	a	DET
ftr-424	1050	7	resident	resident	NOUN
ftr-424	1050	8	of	of	ADP
ftr-424	1050	9	washington	washington	PROPN
ftr-424	1050	10	state	state	NOUN
ftr-424	1050	11	and	and	CCONJ
ftr-424	1050	12	the	the	DET
ftr-424	1050	13	other	other	ADJ
ftr-424	1050	14	a	a	DET
ftr-424	1050	15	resident	resident	NOUN
ftr-424	1050	16	of	of	ADP
ftr-424	1050	17	oregon	oregon	PROPN
ftr-424	1050	18	.	.	PUNCT
ftr-424	1051	1	both	both	PRON
ftr-424	1051	2	own	own	VERB
ftr-424	1051	3	their	their	PRON
ftr-424	1051	4	homes	home	NOUN
ftr-424	1051	5	and	and	CCONJ
ftr-424	1051	6	earn	earn	VERB
ftr-424	1051	7	annual	annual	ADJ
ftr-424	1051	8	salaries	salary	NOUN
ftr-424	1051	9	of	of	ADP
ftr-424	1051	10	$	$	SYM
ftr-424	1051	11	55,000	55,000	NUM
ftr-424	1051	12	.	.	PUNCT
ftr-424	1052	1	assume	assume	VERB
ftr-424	1052	2	that	that	SCONJ
ftr-424	1052	3	the	the	DET
ftr-424	1052	4	two	two	NUM
ftr-424	1052	5	have	have	VERB
ftr-424	1052	6	identical	identical	ADJ
ftr-424	1052	7	consumption	consumption	NOUN
ftr-424	1052	8	habits	habit	NOUN
ftr-424	1052	9	and	and	CCONJ
ftr-424	1052	10	pay	pay	VERB
ftr-424	1052	11	the	the	DET
ftr-424	1052	12	same	same	ADJ
ftr-424	1052	13	amount	amount	NOUN
ftr-424	1052	14	of	of	ADP
ftr-424	1052	15	property	property	NOUN
ftr-424	1052	16	tax	tax	NOUN
ftr-424	1052	17	on	on	ADP
ftr-424	1052	18	their	their	PRON
ftr-424	1052	19	homes	home	NOUN
ftr-424	1052	20	.	.	PUNCT
ftr-424	1053	1	washington	washington	PROPN
ftr-424	1053	2	has	have	VERB
ftr-424	1053	3	no	no	DET
ftr-424	1053	4	income	income	NOUN
ftr-424	1053	5	tax	tax	NOUN
ftr-424	1053	6	,	,	PUNCT
ftr-424	1053	7	but	but	CCONJ
ftr-424	1053	8	does	do	AUX
ftr-424	1053	9	utilize	utilize	VERB
ftr-424	1053	10	state	state	NOUN
ftr-424	1053	11	sales	sale	NOUN
ftr-424	1053	12	taxes	taxis	NOUN
ftr-424	1053	13	.	.	PUNCT
ftr-424	1054	1	oregon	oregon	PROPN
ftr-424	1054	2	has	have	VERB
ftr-424	1054	3	an	an	DET
ftr-424	1054	4	income	income	NOUN
ftr-424	1054	5	tax	tax	NOUN
ftr-424	1054	6	,	,	PUNCT
ftr-424	1054	7	but	but	CCONJ
ftr-424	1054	8	does	do	AUX
ftr-424	1054	9	not	not	PART
ftr-424	1054	10	utilize	utilize	VERB
ftr-424	1054	11	state	state	NOUN
ftr-424	1054	12	sales	sale	NOUN
ftr-424	1054	13	taxes	taxis	NOUN
ftr-424	1054	14	.	.	PUNCT
ftr-424	1055	1	under	under	ADP
ftr-424	1055	2	our	our	PRON
ftr-424	1055	3	assumption	assumption	NOUN
ftr-424	1055	4	that	that	SCONJ
ftr-424	1055	5	the	the	DET
ftr-424	1055	6	temporary	temporary	ADJ
ftr-424	1055	7	sales	sale	NOUN
ftr-424	1055	8	tax	tax	NOUN
ftr-424	1055	9	provision	provision	NOUN
ftr-424	1055	10	is	be	AUX
ftr-424	1055	11	indeed	indeed	ADV
ftr-424	1055	12	temporary	temporary	ADJ
ftr-424	1055	13	(	(	PUNCT
ftr-424	1055	14	and	and	CCONJ
ftr-424	1055	15	therefore	therefore	ADV
ftr-424	1055	16	disregarding	disregard	VERB
ftr-424	1055	17	it	it	PRON
ftr-424	1055	18	for	for	ADP
ftr-424	1055	19	purposes	purpose	NOUN
ftr-424	1055	20	of	of	ADP
ftr-424	1055	21	this	this	DET
ftr-424	1055	22	hypothetical	hypothetical	ADJ
ftr-424	1055	23	)	)	PUNCT
ftr-424	1055	24	,	,	PUNCT
ftr-424	1055	25	the	the	DET
ftr-424	1055	26	washington	washington	PROPN
ftr-424	1055	27	taxpayer	taxpayer	PROPN
ftr-424	1055	28	will	will	AUX
ftr-424	1055	29	pay	pay	VERB
ftr-424	1055	30	more	more	ADJ
ftr-424	1055	31	regular	regular	ADJ
ftr-424	1055	32	federal	federal	ADJ
ftr-424	1055	33	income	income	NOUN
ftr-424	1055	34	tax	tax	NOUN
ftr-424	1055	35	than	than	ADP
ftr-424	1055	36	the	the	DET
ftr-424	1055	37	oregon	oregon	PROPN
ftr-424	1055	38	taxpayer	taxpayer	PROPN
ftr-424	1055	39	,	,	PUNCT
ftr-424	1055	40	because	because	SCONJ
ftr-424	1055	41	the	the	DET
ftr-424	1055	42	state	state	NOUN
ftr-424	1055	43	sales	sale	NOUN
ftr-424	1055	44	taxes	taxis	NOUN
ftr-424	1055	45	paid	pay	VERB
ftr-424	1055	46	are	be	AUX
ftr-424	1055	47	not	not	PART
ftr-424	1055	48	deductible	deductible	ADJ
ftr-424	1055	49	.	.	PUNCT
ftr-424	1056	1	the	the	DET
ftr-424	1056	2	oregon	oregon	PROPN
ftr-424	1056	3	taxpayer	taxpayer	PROPN
ftr-424	1056	4	will	will	AUX
ftr-424	1056	5	have	have	VERB
ftr-424	1056	6	a	a	DET
ftr-424	1056	7	lower	low	ADJ
ftr-424	1056	8	regular	regular	ADJ
ftr-424	1056	9	tax	tax	NOUN
ftr-424	1056	10	bill	bill	NOUN
ftr-424	1056	11	because	because	SCONJ
ftr-424	1056	12	of	of	ADP
ftr-424	1056	13	the	the	DET
ftr-424	1056	14	deductibility	deductibility	NOUN
ftr-424	1056	15	of	of	ADP
ftr-424	1056	16	oregon	oregon	PROPN
ftr-424	1056	17	's	's	PART
ftr-424	1056	18	income	income	NOUN
ftr-424	1056	19	taxes	taxis	NOUN
ftr-424	1056	20	.	.	PUNCT
ftr-424	1057	1	compared	compare	VERB
ftr-424	1057	2	with	with	ADP
ftr-424	1057	3	a	a	DET
ftr-424	1057	4	similarly	similarly	ADV
ftr-424	1057	5	situated	situate	VERB
ftr-424	1057	6	new	new	PROPN
ftr-424	1057	7	york	york	PROPN
ftr-424	1057	8	state	state	PROPN
ftr-424	1057	9	resident	resident	NOUN
ftr-424	1057	10	who	who	PRON
ftr-424	1057	11	is	be	AUX
ftr-424	1057	12	subject	subject	ADJ
ftr-424	1057	13	to	to	ADP
ftr-424	1057	14	high	high	ADJ
ftr-424	1057	15	income	income	NOUN
ftr-424	1057	16	,	,	PUNCT
ftr-424	1057	17	property	property	NOUN
ftr-424	1057	18	,	,	PUNCT
ftr-424	1057	19	and	and	CCONJ
ftr-424	1057	20	sales	sale	NOUN
ftr-424	1057	21	taxes	taxis	NOUN
ftr-424	1057	22	,	,	PUNCT
ftr-424	1057	23	our	our	PRON
ftr-424	1057	24	two	two	NUM
ftr-424	1057	25	subjects	subject	NOUN
ftr-424	1057	26	both	both	PRON
ftr-424	1057	27	pay	pay	VERB
ftr-424	1057	28	lower	low	ADJ
ftr-424	1057	29	state	state	NOUN
ftr-424	1057	30	taxes	taxis	NOUN
ftr-424	1057	31	and	and	CCONJ
ftr-424	1057	32	higher	high	ADJ
ftr-424	1057	33	federal	federal	ADJ
ftr-424	1057	34	taxes	taxis	NOUN
ftr-424	1057	35	,	,	PUNCT
ftr-424	1057	36	while	while	SCONJ
ftr-424	1057	37	the	the	DET
ftr-424	1057	38	new	new	PROPN
ftr-424	1057	39	york	york	PROPN
ftr-424	1057	40	state	state	PROPN
ftr-424	1057	41	resident	resident	NOUN
ftr-424	1057	42	pays	pay	VERB
ftr-424	1057	43	high	high	ADJ
ftr-424	1057	44	state	state	NOUN
ftr-424	1057	45	taxes	taxis	NOUN
ftr-424	1057	46	but	but	CCONJ
ftr-424	1057	47	gets	get	VERB
ftr-424	1057	48	a	a	DET
ftr-424	1057	49	substantial	substantial	ADJ
ftr-424	1057	50	tax	tax	NOUN
ftr-424	1057	51	benefit	benefit	NOUN
ftr-424	1057	52	that	that	PRON
ftr-424	1057	53	lowers	lower	VERB
ftr-424	1057	54	his	his	PRON
ftr-424	1057	55	federal	federal	ADJ
ftr-424	1057	56	tax	tax	NOUN
ftr-424	1057	57	bill	bill	NOUN
ftr-424	1057	58	.	.	PUNCT
ftr-424	1058	1	these	these	DET
ftr-424	1058	2	taxpayers	taxpayer	NOUN
ftr-424	1058	3	who	who	PRON
ftr-424	1058	4	all	all	PRON
ftr-424	1058	5	have	have	VERB
ftr-424	1058	6	similar	similar	ADJ
ftr-424	1058	7	economic	economic	ADJ
ftr-424	1058	8	profiles	profile	NOUN
ftr-424	1058	9	are	be	AUX
ftr-424	1058	10	ultimately	ultimately	ADV
ftr-424	1058	11	treated	treat	VERB
ftr-424	1058	12	quite	quite	ADV
ftr-424	1058	13	differently	differently	ADV
ftr-424	1058	14	under	under	ADP
ftr-424	1058	15	the	the	DET
ftr-424	1058	16	regular	regular	ADJ
ftr-424	1058	17	tax	tax	NOUN
ftr-424	1058	18	system	system	NOUN
ftr-424	1058	19	because	because	SCONJ
ftr-424	1058	20	of	of	ADP
ftr-424	1058	21	the	the	DET
ftr-424	1058	22	multiplicity	multiplicity	NOUN
ftr-424	1058	23	of	of	ADP
ftr-424	1058	24	possibilities	possibility	NOUN
ftr-424	1058	25	for	for	ADP
ftr-424	1058	26	state	state	NOUN
ftr-424	1058	27	taxation	taxation	NOUN
ftr-424	1058	28	(	(	PUNCT
ftr-424	1058	29	various	various	ADJ
ftr-424	1058	30	combinations	combination	NOUN
ftr-424	1058	31	of	of	ADP
ftr-424	1058	32	high	high	ADJ
ftr-424	1058	33	or	or	CCONJ
ftr-424	1058	34	low	low	ADJ
ftr-424	1058	35	state	state	NOUN
ftr-424	1058	36	income	income	NOUN
ftr-424	1058	37	taxes	taxis	NOUN
ftr-424	1058	38	with	with	ADP
ftr-424	1058	39	high	high	ADJ
ftr-424	1058	40	or	or	CCONJ
ftr-424	1058	41	low	low	ADJ
ftr-424	1058	42	state	state	NOUN
ftr-424	1058	43	property	property	NOUN
ftr-424	1058	44	taxes	taxis	NOUN
ftr-424	1058	45	with	with	ADP
ftr-424	1058	46	high	high	ADJ
ftr-424	1058	47	or	or	CCONJ
ftr-424	1058	48	low	low	ADJ
ftr-424	1058	49	state	state	NOUN
ftr-424	1058	50	sales	sale	NOUN
ftr-424	1058	51	taxes	taxis	NOUN
ftr-424	1058	52	)	)	PUNCT
ftr-424	1058	53	.	.	PUNCT
ftr-424	1059	1	in	in	ADP
ftr-424	1059	2	other	other	ADJ
ftr-424	1059	3	words	word	NOUN
ftr-424	1059	4	,	,	PUNCT
ftr-424	1059	5	disparate	disparate	ADJ
ftr-424	1059	6	treatment	treatment	NOUN
ftr-424	1059	7	of	of	ADP
ftr-424	1059	8	taxpayers	taxpayer	NOUN
ftr-424	1059	9	from	from	ADP
ftr-424	1059	10	different	different	ADJ
ftr-424	1059	11	states	state	NOUN
ftr-424	1059	12	is	be	AUX
ftr-424	1059	13	a	a	DET
ftr-424	1059	14	norm	norm	NOUN
ftr-424	1059	15	in	in	ADP
ftr-424	1059	16	the	the	DET
ftr-424	1059	17	regular	regular	ADJ
ftr-424	1059	18	tax	tax	NOUN
ftr-424	1059	19	system	system	NOUN
ftr-424	1059	20	itself	itself	PRON
ftr-424	1059	21	(	(	PUNCT
ftr-424	1059	22	whether	whether	SCONJ
ftr-424	1059	23	or	or	CCONJ
ftr-424	1059	24	not	not	PART
ftr-424	1059	25	state	state	NOUN
ftr-424	1059	26	sales	sale	NOUN
ftr-424	1059	27	taxes	taxis	NOUN
ftr-424	1059	28	are	be	AUX
ftr-424	1059	29	deductible	deductible	ADJ
ftr-424	1059	30	)	)	PUNCT
ftr-424	1059	31	and	and	CCONJ
ftr-424	1059	32	hardly	hardly	ADV
ftr-424	1059	33	argues	argue	VERB
ftr-424	1059	34	for	for	ADP
ftr-424	1059	35	duplicating	duplicate	VERB
ftr-424	1059	36	the	the	DET
ftr-424	1059	37	regular	regular	ADJ
ftr-424	1059	38	tax	tax	NOUN
ftr-424	1059	39	system	system	NOUN
ftr-424	1059	40	in	in	ADP
ftr-424	1059	41	the	the	DET
ftr-424	1059	42	amt	amt	PROPN
ftr-424	1059	43	system	system	NOUN
ftr-424	1059	44	in	in	ADP
ftr-424	1059	45	order	order	NOUN
ftr-424	1059	46	to	to	PART
ftr-424	1059	47	achieve	achieve	VERB
ftr-424	1059	48	greater	great	ADJ
ftr-424	1059	49	fairness	fairness	NOUN
ftr-424	1059	50	.	.	PUNCT
ftr-424	1060	1	203	203	NUM
ftr-424	1060	2	.	.	PUNCT
ftr-424	1061	1	see	see	VERB
ftr-424	1061	2	generally	generally	ADV
ftr-424	1061	3	louis	louis	PROPN
ftr-424	1061	4	kaplow	kaplow	PROPN
ftr-424	1061	5	,	,	PUNCT
ftr-424	1061	6	fiscal	fiscal	ADJ
ftr-424	1061	7	federalism	federalism	NOUN
ftr-424	1061	8	and	and	CCONJ
ftr-424	1061	9	the	the	DET
ftr-424	1061	10	deductibility	deductibility	NOUN
ftr-424	1061	11	of	of	ADP
ftr-424	1061	12	state	state	NOUN
ftr-424	1061	13	and	and	CCONJ
ftr-424	1061	14	local	local	ADJ
ftr-424	1061	15	taxes	taxis	NOUN
ftr-424	1061	16	under	under	ADP
ftr-424	1061	17	the	the	DET
ftr-424	1061	18	federal	federal	ADJ
ftr-424	1061	19	income	income	NOUN
ftr-424	1061	20	tax	tax	NOUN
ftr-424	1061	21	,	,	PUNCT
ftr-424	1061	22	82	82	NUM
ftr-424	1061	23	va	va	NOUN
ftr-424	1061	24	.	.	PUNCT
ftr-424	1062	1	l.	l.	PROPN
ftr-424	1062	2	rev	rev	PROPN
ftr-424	1062	3	.	.	PROPN
ftr-424	1062	4	413	413	NUM
ftr-424	1062	5	,	,	PUNCT
ftr-424	1062	6	417	417	NUM
ftr-424	1062	7	,	,	PUNCT
ftr-424	1062	8	422	422	NUM
ftr-424	1062	9	(	(	PUNCT
ftr-424	1062	10	1996	1996	NUM
ftr-424	1062	11	)	)	PUNCT
ftr-424	1062	12	(	(	PUNCT
ftr-424	1062	13	providing	provide	VERB
ftr-424	1062	14	overview	overview	NOUN
ftr-424	1062	15	of	of	ADP
ftr-424	1062	16	commentary	commentary	NOUN
ftr-424	1062	17	and	and	CCONJ
ftr-424	1062	18	generally	generally	ADV
ftr-424	1062	19	arguing	argue	VERB
ftr-424	1062	20	against	against	ADP
ftr-424	1062	21	deductibility	deductibility	NOUN
ftr-424	1062	22	of	of	ADP
ftr-424	1062	23	state	state	NOUN
ftr-424	1062	24	taxes	taxis	NOUN
ftr-424	1062	25	where	where	SCONJ
ftr-424	1062	26	there	there	PRON
ftr-424	1062	27	is	be	VERB
ftr-424	1062	28	a	a	DET
ftr-424	1062	29	correlation	correlation	NOUN
ftr-424	1062	30	between	between	ADP
ftr-424	1062	31	taxes	taxis	NOUN
ftr-424	1062	32	paid	pay	VERB
ftr-424	1062	33	and	and	CCONJ
ftr-424	1062	34	benefits	benefit	NOUN
ftr-424	1062	35	received	receive	VERB
ftr-424	1062	36	)	)	PUNCT
ftr-424	1062	37	.	.	PUNCT
ftr-424	1063	1	kaplow	kaplow	NOUN
ftr-424	1063	2	provides	provide	VERB
ftr-424	1063	3	a	a	DET
ftr-424	1063	4	thorough	thorough	ADJ
ftr-424	1063	5	discussion	discussion	NOUN
ftr-424	1063	6	of	of	ADP
ftr-424	1063	7	the	the	DET
ftr-424	1063	8	various	various	ADJ
ftr-424	1063	9	positions	position	NOUN
ftr-424	1063	10	on	on	ADP
ftr-424	1063	11	deductibility	deductibility	NOUN
ftr-424	1063	12	of	of	ADP
ftr-424	1063	13	state	state	NOUN
ftr-424	1063	14	and	and	CCONJ
ftr-424	1063	15	local	local	ADJ
ftr-424	1063	16	taxes	taxis	NOUN
ftr-424	1063	17	for	for	ADP
ftr-424	1063	18	the	the	DET
ftr-424	1063	19	regular	regular	ADJ
ftr-424	1063	20	income	income	NOUN
ftr-424	1063	21	tax	tax	NOUN
ftr-424	1063	22	system	system	NOUN
ftr-424	1063	23	.	.	PUNCT
ftr-424	1064	1	there	there	PRON
ftr-424	1064	2	is	be	VERB
ftr-424	1064	3	no	no	DET
ftr-424	1064	4	consensus	consensus	NOUN
ftr-424	1064	5	.	.	PUNCT
ftr-424	1065	1	while	while	SCONJ
ftr-424	1065	2	a	a	DET
ftr-424	1065	3	number	number	NOUN
ftr-424	1065	4	of	of	ADP
ftr-424	1065	5	commentators	commentator	NOUN
ftr-424	1065	6	agree	agree	VERB
ftr-424	1065	7	that	that	SCONJ
ftr-424	1065	8	local	local	ADJ
ftr-424	1065	9	taxes	taxis	NOUN
ftr-424	1065	10	relate	relate	VERB
ftr-424	1065	11	to	to	ADP
ftr-424	1065	12	benefits	benefit	NOUN
ftr-424	1065	13	received	receive	VERB
ftr-424	1065	14	and	and	CCONJ
ftr-424	1065	15	should	should	AUX
ftr-424	1065	16	not	not	PART
ftr-424	1065	17	be	be	AUX
ftr-424	1065	18	deductible	deductible	ADJ
ftr-424	1065	19	,	,	PUNCT
ftr-424	1065	20	others	other	NOUN
ftr-424	1065	21	criticize	criticize	VERB
ftr-424	1065	22	this	this	DET
ftr-424	1065	23	approach	approach	NOUN
ftr-424	1065	24	.	.	PUNCT
ftr-424	1066	1	see	see	VERB
ftr-424	1066	2	,	,	PUNCT
ftr-424	1066	3	e.g.	e.g.	ADV
ftr-424	1066	4	,	,	PUNCT
ftr-424	1066	5	brookes	brook	VERB
ftr-424	1066	6	d.	d.	PROPN
ftr-424	1066	7	billman	billman	PROPN
ftr-424	1066	8	,	,	PUNCT
ftr-424	1066	9	jr	jr	PROPN
ftr-424	1066	10	.	.	PROPN
ftr-424	1066	11	&	&	CCONJ
ftr-424	1066	12	noel	noel	PROPN
ftr-424	1066	13	b.	b.	PROPN
ftr-424	1066	14	cunningham	cunningham	PROPN
ftr-424	1066	15	,	,	PUNCT
ftr-424	1066	16	nonbusiness	nonbusiness	ADJ
ftr-424	1066	17	state	state	NOUN
ftr-424	1066	18	and	and	CCONJ
ftr-424	1066	19	local	local	ADJ
ftr-424	1066	20	taxes	taxis	NOUN
ftr-424	1066	21	:	:	PUNCT
ftr-424	1066	22	the	the	DET
ftr-424	1066	23	case	case	NOUN
ftr-424	1066	24	for	for	ADP
ftr-424	1066	25	deductibility	deductibility	NOUN
ftr-424	1066	26	,	,	PUNCT
ftr-424	1066	27	28	28	NUM
ftr-424	1066	28	tax	tax	NOUN
ftr-424	1066	29	notes	note	NOUN
ftr-424	1066	30	1107	1107	NUM
ftr-424	1066	31	(	(	PUNCT
ftr-424	1066	32	1985	1985	NUM
ftr-424	1066	33	)	)	PUNCT
ftr-424	1066	34	;	;	PUNCT
ftr-424	1066	35	edward	edward	PROPN
ftr-424	1066	36	a.	a.	PROPN
ftr-424	1066	37	zelinsky	zelinsky	PROPN
ftr-424	1066	38	,	,	PUNCT
ftr-424	1066	39	the	the	DET
ftr-424	1066	40	deductibility	deductibility	NOUN
ftr-424	1066	41	of	of	ADP
ftr-424	1066	42	state	state	NOUN
ftr-424	1066	43	and	and	CCONJ
ftr-424	1066	44	local	local	ADJ
ftr-424	1066	45	taxes	taxis	NOUN
ftr-424	1066	46	:	:	PUNCT
ftr-424	1066	47	income	income	NOUN
ftr-424	1066	48	measurement	measurement	NOUN
ftr-424	1066	49	,	,	PUNCT
ftr-424	1066	50	tax	tax	NOUN
ftr-424	1066	51	expenditures	expenditure	NOUN
ftr-424	1066	52	and	and	CCONJ
ftr-424	1066	53	partial	partial	ADJ
ftr-424	1066	54	,	,	PUNCT
ftr-424	1066	55	functional	functional	ADJ
ftr-424	1066	56	deductibility	deductibility	NOUN
ftr-424	1066	57	,	,	PUNCT
ftr-424	1066	58	6	6	NUM
ftr-424	1066	59	am	am	NOUN
ftr-424	1066	60	.	.	PUNCT
ftr-424	1067	1	j.	j.	PROPN
ftr-424	1067	2	tax	tax	NOUN
ftr-424	1067	3	pol'y	pol'y	NOUN
ftr-424	1067	4	9	9	NUM
ftr-424	1067	5	(	(	PUNCT
ftr-424	1067	6	1987	1987	NUM
ftr-424	1067	7	)	)	PUNCT
ftr-424	1067	8	.	.	PUNCT
ftr-424	1068	1	a	a	DET
ftr-424	1068	2	related	relate	VERB
ftr-424	1068	3	theory	theory	NOUN
ftr-424	1068	4	argues	argue	VERB
ftr-424	1068	5	that	that	SCONJ
ftr-424	1068	6	tax	tax	NOUN
ftr-424	1068	7	effects	effect	NOUN
ftr-424	1068	8	are	be	AUX
ftr-424	1068	9	essentially	essentially	ADV
ftr-424	1068	10	capitalized	capitalize	VERB
ftr-424	1068	11	in	in	ADP
ftr-424	1068	12	prices	price	NOUN
ftr-424	1068	13	,	,	PUNCT
ftr-424	1068	14	so	so	SCONJ
ftr-424	1068	15	that	that	SCONJ
ftr-424	1068	16	taxes	taxis	NOUN
ftr-424	1068	17	and	and	CCONJ
ftr-424	1068	18	the	the	DET
ftr-424	1068	19	price	price	NOUN
ftr-424	1068	20	adjustment	adjustment	NOUN
ftr-424	1068	21	perfectly	perfectly	ADV
ftr-424	1068	22	measure	measure	VERB
ftr-424	1068	23	benefits	benefit	NOUN
ftr-424	1068	24	received	receive	VERB
ftr-424	1068	25	.	.	PUNCT
ftr-424	1069	1	see	see	VERB
ftr-424	1069	2	,	,	PUNCT
ftr-424	1069	3	e.g.	e.g.	ADV
ftr-424	1069	4	,	,	PUNCT
ftr-424	1069	5	bruce	bruce	PROPN
ftr-424	1069	6	w.	w.	PROPN
ftr-424	1069	7	hamilton	hamilton	PROPN
ftr-424	1069	8	,	,	PUNCT
ftr-424	1069	9	capitalization	capitalization	NOUN
ftr-424	1069	10	of	of	ADP
ftr-424	1069	11	intrajurisdictional	intrajurisdictional	ADJ
ftr-424	1069	12	differences	difference	NOUN
ftr-424	1069	13	in	in	ADP
ftr-424	1069	14	local	local	ADJ
ftr-424	1069	15	tax	tax	NOUN
ftr-424	1069	16	prices	price	NOUN
ftr-424	1069	17	,	,	PUNCT
ftr-424	1069	18	66	66	NUM
ftr-424	1069	19	am	am	NOUN
ftr-424	1069	20	.	.	PUNCT
ftr-424	1070	1	econ	econ	PROPN
ftr-424	1070	2	.	.	PUNCT
ftr-424	1071	1	rev	rev	PROPN
ftr-424	1071	2	.	.	PROPN
ftr-424	1072	1	743	743	NUM
ftr-424	1072	2	(	(	PUNCT
ftr-424	1072	3	1976	1976	NUM
ftr-424	1072	4	)	)	PUNCT
ftr-424	1072	5	(	(	PUNCT
ftr-424	1072	6	setting	set	VERB
ftr-424	1072	7	forth	forth	ADP
ftr-424	1072	8	the	the	DET
ftr-424	1072	9	capitalization	capitalization	NOUN
ftr-424	1072	10	theory	theory	NOUN
ftr-424	1072	11	)	)	PUNCT
ftr-424	1072	12	.	.	PUNCT
ftr-424	1073	1	2004	2004	NUM
ftr-424	1073	2	]	]	PUNCT
ftr-424	1073	3	florida	florida	PROPN
ftr-424	1073	4	tax	tax	PROPN
ftr-424	1073	5	review	review	NOUN
ftr-424	1073	6	now	now	ADV
ftr-424	1073	7	assume	assume	VERB
ftr-424	1073	8	that	that	SCONJ
ftr-424	1073	9	our	our	PRON
ftr-424	1073	10	washington	washington	PROPN
ftr-424	1073	11	and	and	CCONJ
ftr-424	1073	12	oregon	oregon	PROPN
ftr-424	1073	13	residents	resident	NOUN
ftr-424	1073	14	each	each	PRON
ftr-424	1073	15	make	make	VERB
ftr-424	1073	16	$	$	SYM
ftr-424	1073	17	250,000	250,000	NUM
ftr-424	1073	18	a	a	DET
ftr-424	1073	19	year	year	NOUN
ftr-424	1073	20	and	and	CCONJ
ftr-424	1073	21	are	be	AUX
ftr-424	1073	22	potentially	potentially	ADV
ftr-424	1073	23	liable	liable	ADJ
ftr-424	1073	24	for	for	ADP
ftr-424	1073	25	amt	amt	PROPN
ftr-424	1073	26	tax	tax	NOUN
ftr-424	1073	27	.	.	PUNCT
ftr-424	1074	1	the	the	DET
ftr-424	1074	2	oregon	oregon	PROPN
ftr-424	1074	3	resident	resident	NOUN
ftr-424	1074	4	must	must	AUX
ftr-424	1074	5	determine	determine	VERB
ftr-424	1074	6	amt	amt	PROPN
ftr-424	1074	7	liability	liability	NOUN
ftr-424	1074	8	without	without	ADP
ftr-424	1074	9	taking	take	VERB
ftr-424	1074	10	into	into	ADP
ftr-424	1074	11	consideration	consideration	NOUN
ftr-424	1074	12	the	the	DET
ftr-424	1074	13	oregon	oregon	PROPN
ftr-424	1074	14	income	income	NOUN
ftr-424	1074	15	taxes	taxis	NOUN
ftr-424	1074	16	.	.	PUNCT
ftr-424	1075	1	inclusion	inclusion	NOUN
ftr-424	1075	2	of	of	ADP
ftr-424	1075	3	oregon	oregon	PROPN
ftr-424	1075	4	income	income	NOUN
ftr-424	1075	5	taxes	taxis	NOUN
ftr-424	1075	6	as	as	ADP
ftr-424	1075	7	a	a	DET
ftr-424	1075	8	preference	preference	NOUN
ftr-424	1075	9	item	item	NOUN
ftr-424	1075	10	may	may	AUX
ftr-424	1075	11	well	well	ADV
ftr-424	1075	12	result	result	VERB
ftr-424	1075	13	in	in	ADP
ftr-424	1075	14	the	the	DET
ftr-424	1075	15	oregon	oregon	PROPN
ftr-424	1075	16	resident	resident	NOUN
ftr-424	1075	17	's	's	PART
ftr-424	1075	18	having	have	VERB
ftr-424	1075	19	a	a	DET
ftr-424	1075	20	tentative	tentative	ADJ
ftr-424	1075	21	amt	amt	PROPN
ftr-424	1075	22	liability	liability	NOUN
ftr-424	1075	23	.	.	PUNCT
ftr-424	1076	1	in	in	ADP
ftr-424	1076	2	this	this	DET
ftr-424	1076	3	case	case	NOUN
ftr-424	1076	4	,	,	PUNCT
ftr-424	1076	5	the	the	DET
ftr-424	1076	6	amt	amt	PROPN
ftr-424	1076	7	disallowance	disallowance	NOUN
ftr-424	1076	8	of	of	ADP
ftr-424	1076	9	state	state	NOUN
ftr-424	1076	10	income	income	NOUN
ftr-424	1076	11	tax	tax	NOUN
ftr-424	1076	12	deductions	deduction	NOUN
ftr-424	1076	13	levels	level	VERB
ftr-424	1076	14	the	the	DET
ftr-424	1076	15	playing	play	VERB
ftr-424	1076	16	field	field	NOUN
ftr-424	1076	17	between	between	ADP
ftr-424	1076	18	the	the	DET
ftr-424	1076	19	two	two	NUM
ftr-424	1076	20	residents	resident	NOUN
ftr-424	1076	21	.	.	PUNCT
ftr-424	1077	1	the	the	DET
ftr-424	1077	2	washington	washington	PROPN
ftr-424	1077	3	resident	resident	NOUN
ftr-424	1077	4	will	will	AUX
ftr-424	1077	5	pay	pay	VERB
ftr-424	1077	6	more	more	ADJ
ftr-424	1077	7	regular	regular	ADJ
ftr-424	1077	8	tax	tax	NOUN
ftr-424	1077	9	,	,	PUNCT
ftr-424	1077	10	but	but	CCONJ
ftr-424	1077	11	the	the	DET
ftr-424	1077	12	oregon	oregon	PROPN
ftr-424	1077	13	resident	resident	NOUN
ftr-424	1077	14	will	will	AUX
ftr-424	1077	15	pay	pay	VERB
ftr-424	1077	16	an	an	DET
ftr-424	1077	17	additional	additional	ADJ
ftr-424	1077	18	amt	amt	NOUN
ftr-424	1077	19	amount	amount	NOUN
ftr-424	1077	20	.	.	PUNCT
ftr-424	1078	1	instead	instead	ADV
ftr-424	1078	2	of	of	ADP
ftr-424	1078	3	creating	create	VERB
ftr-424	1078	4	a	a	DET
ftr-424	1078	5	disparity	disparity	NOUN
ftr-424	1078	6	,	,	PUNCT
ftr-424	1078	7	the	the	DET
ftr-424	1078	8	amt	amt	PROPN
ftr-424	1078	9	treatment	treatment	NOUN
ftr-424	1078	10	of	of	ADP
ftr-424	1078	11	state	state	NOUN
ftr-424	1078	12	taxes	taxis	NOUN
ftr-424	1078	13	as	as	ADP
ftr-424	1078	14	a	a	DET
ftr-424	1078	15	preference	preference	NOUN
ftr-424	1078	16	item	item	NOUN
ftr-424	1078	17	in	in	ADP
ftr-424	1078	18	this	this	DET
ftr-424	1078	19	case	case	NOUN
ftr-424	1078	20	reduces	reduce	VERB
ftr-424	1078	21	a	a	DET
ftr-424	1078	22	disparity	disparity	NOUN
ftr-424	1078	23	created	create	VERB
ftr-424	1078	24	in	in	ADP
ftr-424	1078	25	the	the	DET
ftr-424	1078	26	regular	regular	ADJ
ftr-424	1078	27	tax	tax	NOUN
ftr-424	1078	28	system	system	NOUN
ftr-424	1078	29	.	.	PUNCT
ftr-424	1079	1	thus	thus	ADV
ftr-424	1079	2	,	,	PUNCT
ftr-424	1079	3	fairness	fairness	NOUN
ftr-424	1079	4	appears	appear	VERB
ftr-424	1079	5	to	to	PART
ftr-424	1079	6	weigh	weigh	VERB
ftr-424	1079	7	in	in	ADP
ftr-424	1079	8	at	at	ADV
ftr-424	1079	9	least	least	ADJ
ftr-424	1079	10	somewhat	somewhat	ADV
ftr-424	1079	11	on	on	ADP
ftr-424	1079	12	the	the	DET
ftr-424	1079	13	side	side	NOUN
ftr-424	1079	14	of	of	ADP
ftr-424	1079	15	non	non	ADJ
ftr-424	1079	16	-	-	NOUN
ftr-424	1079	17	deductibility	deductibility	NOUN
ftr-424	1079	18	of	of	ADP
ftr-424	1079	19	state	state	NOUN
ftr-424	1079	20	taxes	taxis	NOUN
ftr-424	1079	21	for	for	ADP
ftr-424	1079	22	amt	amt	PROPN
ftr-424	1079	23	purposes	purpose	NOUN
ftr-424	1079	24	.	.	PUNCT
ftr-424	1080	1	let	let	VERB
ftr-424	1080	2	us	we	PRON
ftr-424	1080	3	carry	carry	VERB
ftr-424	1080	4	the	the	DET
ftr-424	1080	5	examples	example	NOUN
ftr-424	1080	6	with	with	ADP
ftr-424	1080	7	hypothetical	hypothetical	ADJ
ftr-424	1080	8	state	state	NOUN
ftr-424	1080	9	residents	resident	NOUN
ftr-424	1080	10	one	one	NUM
ftr-424	1080	11	step	step	NOUN
ftr-424	1080	12	further	far	ADV
ftr-424	1080	13	(	(	PUNCT
ftr-424	1080	14	again	again	ADV
ftr-424	1080	15	assuming	assume	VERB
ftr-424	1080	16	non	non	ADJ
ftr-424	1080	17	-	-	ADJ
ftr-424	1080	18	deductibility	deductibility	NOUN
ftr-424	1080	19	of	of	ADP
ftr-424	1080	20	state	state	NOUN
ftr-424	1080	21	sales	sale	NOUN
ftr-424	1080	22	taxes	taxis	NOUN
ftr-424	1080	23	)	)	PUNCT
ftr-424	1080	24	.	.	PUNCT
ftr-424	1081	1	assume	assume	VERB
ftr-424	1081	2	two	two	NUM
ftr-424	1081	3	residents	resident	NOUN
ftr-424	1081	4	of	of	ADP
ftr-424	1081	5	a	a	DET
ftr-424	1081	6	state	state	NOUN
ftr-424	1081	7	with	with	ADP
ftr-424	1081	8	an	an	DET
ftr-424	1081	9	income	income	NOUN
ftr-424	1081	10	tax	tax	NOUN
ftr-424	1081	11	and	and	CCONJ
ftr-424	1081	12	relatively	relatively	ADV
ftr-424	1081	13	high	high	ADJ
ftr-424	1081	14	real	real	ADJ
ftr-424	1081	15	and	and	CCONJ
ftr-424	1081	16	personal	personal	ADJ
ftr-424	1081	17	property	property	NOUN
ftr-424	1081	18	taxes	taxis	NOUN
ftr-424	1081	19	.	.	PUNCT
ftr-424	1082	1	the	the	DET
ftr-424	1082	2	first	first	ADJ
ftr-424	1082	3	resident	resident	NOUN
ftr-424	1082	4	(	(	PUNCT
ftr-424	1082	5	let	let	VERB
ftr-424	1082	6	's	us	PRON
ftr-424	1082	7	call	call	VERB
ftr-424	1082	8	him	he	PRON
ftr-424	1082	9	worker	worker	NOUN
ftr-424	1082	10	)	)	PUNCT
ftr-424	1082	11	has	have	VERB
ftr-424	1082	12	a	a	DET
ftr-424	1082	13	salaried	salary	VERB
ftr-424	1082	14	income	income	NOUN
ftr-424	1082	15	,	,	PUNCT
ftr-424	1082	16	a	a	DET
ftr-424	1082	17	modest	modest	ADJ
ftr-424	1082	18	home	home	NOUN
ftr-424	1082	19	,	,	PUNCT
ftr-424	1082	20	and	and	CCONJ
ftr-424	1082	21	one	one	NUM
ftr-424	1082	22	modest	modest	ADJ
ftr-424	1082	23	car	car	NOUN
ftr-424	1082	24	.	.	PUNCT
ftr-424	1083	1	he	he	PRON
ftr-424	1083	2	drives	drive	VERB
ftr-424	1083	3	a	a	DET
ftr-424	1083	4	short	short	ADJ
ftr-424	1083	5	distance	distance	NOUN
ftr-424	1083	6	to	to	PART
ftr-424	1083	7	work	work	VERB
ftr-424	1083	8	at	at	ADP
ftr-424	1083	9	the	the	DET
ftr-424	1083	10	local	local	ADJ
ftr-424	1083	11	donut	donut	NOUN
ftr-424	1083	12	bakery	bakery	NOUN
ftr-424	1083	13	.	.	PUNCT
ftr-424	1084	1	the	the	DET
ftr-424	1084	2	second	second	ADJ
ftr-424	1084	3	resident	resident	NOUN
ftr-424	1084	4	(	(	PUNCT
ftr-424	1084	5	let	let	VERB
ftr-424	1084	6	's	us	PRON
ftr-424	1084	7	call	call	VERB
ftr-424	1084	8	him	he	PRON
ftr-424	1084	9	wealthy	wealthy	ADJ
ftr-424	1084	10	)	)	PUNCT
ftr-424	1084	11	has	have	VERB
ftr-424	1084	12	most	most	ADJ
ftr-424	1084	13	of	of	ADP
ftr-424	1084	14	his	his	PRON
ftr-424	1084	15	income	income	NOUN
ftr-424	1084	16	in	in	ADP
ftr-424	1084	17	tax	tax	NOUN
ftr-424	1084	18	-	-	PUNCT
ftr-424	1084	19	exempt	exempt	ADJ
ftr-424	1084	20	interest	interest	NOUN
ftr-424	1084	21	(	(	PUNCT
ftr-424	1084	22	a	a	DET
ftr-424	1084	23	portion	portion	NOUN
ftr-424	1084	24	of	of	ADP
ftr-424	1084	25	which	which	PRON
ftr-424	1084	26	is	be	AUX
ftr-424	1084	27	from	from	ADP
ftr-424	1084	28	qualified	qualified	ADJ
ftr-424	1084	29	private	private	ADJ
ftr-424	1084	30	activity	activity	NOUN
ftr-424	1084	31	bonds	bond	NOUN
ftr-424	1084	32	)	)	PUNCT
ftr-424	1084	33	and	and	CCONJ
ftr-424	1084	34	unrealized	unrealized	ADJ
ftr-424	1084	35	appreciation	appreciation	NOUN
ftr-424	1084	36	of	of	ADP
ftr-424	1084	37	stock	stock	NOUN
ftr-424	1084	38	,	,	PUNCT
ftr-424	1084	39	but	but	CCONJ
ftr-424	1084	40	he	he	PRON
ftr-424	1084	41	receives	receive	VERB
ftr-424	1084	42	as	as	ADV
ftr-424	1084	43	much	much	ADJ
ftr-424	1084	44	in	in	ADP
ftr-424	1084	45	dividends	dividend	NOUN
ftr-424	1084	46	as	as	SCONJ
ftr-424	1084	47	worker	worker	NOUN
ftr-424	1084	48	receives	receive	VERB
ftr-424	1084	49	in	in	ADP
ftr-424	1084	50	salary	salary	NOUN
ftr-424	1084	51	.	.	PUNCT
ftr-424	1085	1	wealthy	wealthy	ADJ
ftr-424	1085	2	has	have	VERB
ftr-424	1085	3	three	three	NUM
ftr-424	1085	4	different	different	ADJ
ftr-424	1085	5	homes	home	NOUN
ftr-424	1085	6	a	a	DET
ftr-424	1085	7	luxurious	luxurious	ADJ
ftr-424	1085	8	principal	principal	ADJ
ftr-424	1085	9	residence	residence	NOUN
ftr-424	1085	10	in	in	ADP
ftr-424	1085	11	the	the	DET
ftr-424	1085	12	city	city	NOUN
ftr-424	1085	13	inherited	inherit	VERB
ftr-424	1085	14	from	from	ADP
ftr-424	1085	15	his	his	PRON
ftr-424	1085	16	parents	parent	NOUN
ftr-424	1085	17	,	,	PUNCT
ftr-424	1085	18	a	a	DET
ftr-424	1085	19	vacation	vacation	NOUN
ftr-424	1085	20	home	home	NOUN
ftr-424	1085	21	at	at	ADP
ftr-424	1085	22	a	a	DET
ftr-424	1085	23	ski	ski	NOUN
ftr-424	1085	24	resort	resort	NOUN
ftr-424	1085	25	(	(	PUNCT
ftr-424	1085	26	also	also	ADV
ftr-424	1085	27	inherited	inherit	VERB
ftr-424	1085	28	)	)	PUNCT
ftr-424	1085	29	,	,	PUNCT
ftr-424	1085	30	and	and	CCONJ
ftr-424	1085	31	a	a	DET
ftr-424	1085	32	vacation	vacation	NOUN
ftr-424	1085	33	home	home	NOUN
ftr-424	1085	34	at	at	ADP
ftr-424	1085	35	the	the	DET
ftr-424	1085	36	beach	beach	NOUN
ftr-424	1085	37	(	(	PUNCT
ftr-424	1085	38	purchased	purchase	VERB
ftr-424	1085	39	by	by	ADP
ftr-424	1085	40	wealthy	wealthy	ADJ
ftr-424	1085	41	)	)	PUNCT
ftr-424	1085	42	.	.	PUNCT
ftr-424	1086	1	there	there	PRON
ftr-424	1086	2	is	be	VERB
ftr-424	1086	3	a	a	DET
ftr-424	1086	4	luxury	luxury	NOUN
ftr-424	1086	5	sedan	sedan	NOUN
ftr-424	1086	6	at	at	ADP
ftr-424	1086	7	each	each	DET
ftr-424	1086	8	location	location	NOUN
ftr-424	1086	9	and	and	CCONJ
ftr-424	1086	10	a	a	DET
ftr-424	1086	11	helicopter	helicopter	NOUN
ftr-424	1086	12	for	for	ADP
ftr-424	1086	13	rapid	rapid	ADJ
ftr-424	1086	14	transit	transit	NOUN
ftr-424	1086	15	between	between	ADP
ftr-424	1086	16	sites	site	NOUN
ftr-424	1086	17	.	.	PUNCT
ftr-424	1087	1	wealthy	wealthy	ADJ
ftr-424	1087	2	's	's	PART
ftr-424	1087	3	use	use	NOUN
ftr-424	1087	4	of	of	ADP
ftr-424	1087	5	each	each	PRON
ftr-424	1087	6	of	of	ADP
ftr-424	1087	7	these	these	DET
ftr-424	1087	8	properties	property	NOUN
ftr-424	1087	9	depends	depend	VERB
ftr-424	1087	10	to	to	ADP
ftr-424	1087	11	a	a	DET
ftr-424	1087	12	great	great	ADJ
ftr-424	1087	13	extent	extent	NOUN
ftr-424	1087	14	on	on	ADP
ftr-424	1087	15	the	the	DET
ftr-424	1087	16	viability	viability	NOUN
ftr-424	1087	17	of	of	ADP
ftr-424	1087	18	the	the	DET
ftr-424	1087	19	state	state	NOUN
ftr-424	1087	20	government	government	NOUN
ftr-424	1087	21	in	in	ADP
ftr-424	1087	22	maintaining	maintain	VERB
ftr-424	1087	23	order	order	NOUN
ftr-424	1087	24	on	on	ADP
ftr-424	1087	25	the	the	DET
ftr-424	1087	26	roads	road	NOUN
ftr-424	1087	27	and	and	CCONJ
ftr-424	1087	28	airways	airway	NOUN
ftr-424	1087	29	,	,	PUNCT
ftr-424	1087	30	ensuring	ensure	VERB
ftr-424	1087	31	stability	stability	NOUN
ftr-424	1087	32	of	of	ADP
ftr-424	1087	33	the	the	DET
ftr-424	1087	34	financial	financial	ADJ
ftr-424	1087	35	systems	system	NOUN
ftr-424	1087	36	,	,	PUNCT
ftr-424	1087	37	and	and	CCONJ
ftr-424	1087	38	other	other	ADJ
ftr-424	1087	39	aspects	aspect	NOUN
ftr-424	1087	40	.	.	PUNCT
ftr-424	1088	1	worker	worker	NOUN
ftr-424	1088	2	pays	pay	VERB
ftr-424	1088	3	a	a	DET
ftr-424	1088	4	relatively	relatively	ADV
ftr-424	1088	5	modest	modest	ADJ
ftr-424	1088	6	property	property	NOUN
ftr-424	1088	7	tax	tax	NOUN
ftr-424	1088	8	on	on	ADP
ftr-424	1088	9	house	house	NOUN
ftr-424	1088	10	and	and	CCONJ
ftr-424	1088	11	car	car	NOUN
ftr-424	1088	12	let	let	VERB
ftr-424	1088	13	's	us	PRON
ftr-424	1088	14	say	say	VERB
ftr-424	1088	15	$	$	SYM
ftr-424	1088	16	2,000	2,000	NUM
ftr-424	1088	17	annually	annually	ADV
ftr-424	1088	18	.	.	PUNCT
ftr-424	1089	1	wealthy	wealthy	ADJ
ftr-424	1089	2	pays	pay	VERB
ftr-424	1089	3	considerable	considerable	ADJ
ftr-424	1089	4	taxes	taxis	NOUN
ftr-424	1089	5	on	on	ADP
ftr-424	1089	6	his	his	PRON
ftr-424	1089	7	numerous	numerous	ADJ
ftr-424	1089	8	real	real	ADJ
ftr-424	1089	9	and	and	CCONJ
ftr-424	1089	10	personal	personal	ADJ
ftr-424	1089	11	properties	property	NOUN
ftr-424	1089	12	let	let	VERB
ftr-424	1089	13	's	us	PRON
ftr-424	1089	14	say	say	VERB
ftr-424	1089	15	$	$	SYM
ftr-424	1089	16	75,000	75,000	NUM
ftr-424	1089	17	annually	annually	ADV
ftr-424	1089	18	.	.	PUNCT
ftr-424	1090	1	both	both	DET
ftr-424	1090	2	worker	worker	NOUN
ftr-424	1090	3	and	and	CCONJ
ftr-424	1090	4	wealthy	wealthy	ADJ
ftr-424	1090	5	are	be	AUX
ftr-424	1090	6	able	able	ADJ
ftr-424	1090	7	to	to	PART
ftr-424	1090	8	deduct	deduct	VERB
ftr-424	1090	9	their	their	PRON
ftr-424	1090	10	property	property	NOUN
ftr-424	1090	11	taxes	taxis	NOUN
ftr-424	1090	12	for	for	ADP
ftr-424	1090	13	regular	regular	ADJ
ftr-424	1090	14	tax	tax	NOUN
ftr-424	1090	15	purposes	purpose	NOUN
ftr-424	1090	16	.	.	PUNCT
ftr-424	1091	1	as	as	ADP
ftr-424	1091	2	a	a	DET
ftr-424	1091	3	result	result	NOUN
ftr-424	1091	4	of	of	ADP
ftr-424	1091	5	the	the	DET
ftr-424	1091	6	numerous	numerous	ADJ
ftr-424	1091	7	state	state	NOUN
ftr-424	1091	8	tax	tax	NOUN
ftr-424	1091	9	deductions	deduction	NOUN
ftr-424	1091	10	and	and	CCONJ
ftr-424	1091	11	other	other	ADJ
ftr-424	1091	12	preferences	preference	NOUN
ftr-424	1091	13	(	(	PUNCT
ftr-424	1091	14	e.g.	e.g.	ADV
ftr-424	1091	15	,	,	PUNCT
ftr-424	1091	16	the	the	DET
ftr-424	1091	17	exclusion	exclusion	NOUN
ftr-424	1091	18	for	for	ADP
ftr-424	1091	19	tax	tax	NOUN
ftr-424	1091	20	-	-	PUNCT
ftr-424	1091	21	exempt	exempt	ADJ
ftr-424	1091	22	bond	bond	NOUN
ftr-424	1091	23	interest	interest	NOUN
ftr-424	1091	24	)	)	PUNCT
ftr-424	1091	25	,	,	PUNCT
ftr-424	1091	26	wealthy	wealthy	ADJ
ftr-424	1091	27	pays	pay	VERB
ftr-424	1091	28	little	little	ADJ
ftr-424	1091	29	or	or	CCONJ
ftr-424	1091	30	no	no	PRON
ftr-424	1091	31	regular	regular	ADJ
ftr-424	1091	32	tax	tax	NOUN
ftr-424	1091	33	on	on	ADP
ftr-424	1091	34	his	his	PRON
ftr-424	1091	35	economic	economic	ADJ
ftr-424	1091	36	income	income	NOUN
ftr-424	1091	37	,	,	PUNCT
ftr-424	1091	38	while	while	SCONJ
ftr-424	1091	39	worker	worker	NOUN
ftr-424	1091	40	pays	pay	VERB
ftr-424	1091	41	a	a	DET
ftr-424	1091	42	significant	significant	ADJ
ftr-424	1091	43	regular	regular	ADJ
ftr-424	1091	44	income	income	NOUN
ftr-424	1091	45	tax	tax	NOUN
ftr-424	1091	46	.	.	PUNCT
ftr-424	1092	1	neither	neither	PRON
ftr-424	1092	2	can	can	AUX
ftr-424	1092	3	deduct	deduct	VERB
ftr-424	1092	4	their	their	PRON
ftr-424	1092	5	state	state	NOUN
ftr-424	1092	6	taxes	taxis	NOUN
ftr-424	1092	7	for	for	ADP
ftr-424	1092	8	amt	amt	PROPN
ftr-424	1092	9	purposes	purpose	NOUN
ftr-424	1092	10	,	,	PUNCT
ftr-424	1092	11	and	and	CCONJ
ftr-424	1092	12	wealthy	wealthy	ADJ
ftr-424	1092	13	is	be	AUX
ftr-424	1092	14	therefore	therefore	ADV
ftr-424	1092	15	required	require	VERB
ftr-424	1092	16	to	to	PART
ftr-424	1092	17	pay	pay	VERB
ftr-424	1092	18	some	some	DET
ftr-424	1092	19	amt	amt	PROPN
ftr-424	1092	20	amount	amount	NOUN
ftr-424	1092	21	.	.	PUNCT
ftr-424	1092	22	"	"	PUNCT
ftr-424	1093	1	in	in	ADP
ftr-424	1093	2	this	this	DET
ftr-424	1093	3	case	case	NOUN
ftr-424	1093	4	,	,	PUNCT
ftr-424	1093	5	the	the	DET
ftr-424	1093	6	amt	amt	PROPN
ftr-424	1093	7	takes	take	VERB
ftr-424	1093	8	away	away	ADV
ftr-424	1093	9	,	,	PUNCT
ftr-424	1093	10	at	at	ADP
ftr-424	1093	11	least	least	ADJ
ftr-424	1093	12	in	in	ADP
ftr-424	1093	13	part	part	NOUN
ftr-424	1093	14	,	,	PUNCT
ftr-424	1093	15	the	the	DET
ftr-424	1093	16	204	204	NUM
ftr-424	1093	17	.	.	PUNCT
ftr-424	1094	1	see	see	VERB
ftr-424	1094	2	kirk	kirk	PROPN
ftr-424	1094	3	j.	j.	PROPN
ftr-424	1094	4	stark	stark	PROPN
ftr-424	1094	5	,	,	PUNCT
ftr-424	1094	6	fiscal	fiscal	ADJ
ftr-424	1094	7	federalism	federalism	NOUN
ftr-424	1094	8	and	and	CCONJ
ftr-424	1094	9	tax	tax	NOUN
ftr-424	1094	10	progressivity	progressivity	NOUN
ftr-424	1094	11	:	:	PUNCT
ftr-424	1094	12	should	should	AUX
ftr-424	1094	13	the	the	DET
ftr-424	1094	14	federal	federal	ADJ
ftr-424	1094	15	income	income	NOUN
ftr-424	1094	16	tax	tax	NOUN
ftr-424	1094	17	encourage	encourage	VERB
ftr-424	1094	18	state	state	NOUN
ftr-424	1094	19	and	and	CCONJ
ftr-424	1094	20	local	local	ADJ
ftr-424	1094	21	redistribution	redistribution	NOUN
ftr-424	1094	22	?	?	PUNCT
ftr-424	1094	23	,	,	PUNCT
ftr-424	1094	24	51	51	NUM
ftr-424	1094	25	ucla	ucla	PROPN
ftr-424	1094	26	l.	l.	PROPN
ftr-424	1094	27	rev	rev	PROPN
ftr-424	1094	28	.	.	PROPN
ftr-424	1094	29	1389	1389	NUM
ftr-424	1094	30	,	,	PUNCT
ftr-424	1094	31	1414	1414	NUM
ftr-424	1094	32	(	(	PUNCT
ftr-424	1094	33	2004	2004	NUM
ftr-424	1094	34	)	)	PUNCT
ftr-424	1094	35	(	(	PUNCT
ftr-424	1094	36	noting	note	VERB
ftr-424	1094	37	that	that	SCONJ
ftr-424	1094	38	high	high	ADJ
ftr-424	1094	39	-	-	PUNCT
ftr-424	1094	40	income	income	NOUN
ftr-424	1094	41	taxpayers	taxpayer	NOUN
ftr-424	1094	42	receive	receive	VERB
ftr-424	1094	43	the	the	DET
ftr-424	1094	44	most	most	ADV
ftr-424	1094	45	substantial	substantial	ADJ
ftr-424	1094	46	subsidy	subsidy	NOUN
ftr-424	1094	47	from	from	ADP
ftr-424	1094	48	deductibility	deductibility	NOUN
ftr-424	1094	49	of	of	ADP
ftr-424	1094	50	state	state	NOUN
ftr-424	1094	51	taxes	taxis	NOUN
ftr-424	1094	52	under	under	ADP
ftr-424	1094	53	the	the	DET
ftr-424	1094	54	regular	regular	ADJ
ftr-424	1094	55	tax	tax	NOUN
ftr-424	1094	56	system	system	NOUN
ftr-424	1094	57	and	and	CCONJ
ftr-424	1094	58	discussing	discuss	VERB
ftr-424	1094	59	the	the	DET
ftr-424	1094	60	resulting	result	VERB
ftr-424	1094	61	"	"	PUNCT
ftr-424	1094	62	plutocratic	plutocratic	ADJ
ftr-424	1094	63	bias	bias	NOUN
ftr-424	1094	64	,	,	PUNCT
ftr-424	1094	65	"	"	PUNCT
ftr-424	1094	66	as	as	SCONJ
ftr-424	1094	67	vickrey	vickrey	PROPN
ftr-424	1094	68	called	call	VERB
ftr-424	1094	69	it	it	PRON
ftr-424	1094	70	)	)	PUNCT
ftr-424	1094	71	;	;	PUNCT
ftr-424	1094	72	rueben	rueben	PROPN
ftr-424	1094	73	&	&	CCONJ
ftr-424	1094	74	burman	burman	NOUN
ftr-424	1094	75	,	,	PUNCT
ftr-424	1094	76	supra	supra	PROPN
ftr-424	1094	77	note	note	NOUN
ftr-424	1094	78	200	200	NUM
ftr-424	1094	79	,	,	PUNCT
ftr-424	1094	80	at	at	ADP
ftr-424	1094	81	363	363	NUM
ftr-424	1094	82	(	(	PUNCT
ftr-424	1094	83	reporting	report	VERB
ftr-424	1094	84	that	that	SCONJ
ftr-424	1094	85	"	"	PUNCT
ftr-424	1094	86	the	the	DET
ftr-424	1094	87	[	[	X
ftr-424	1094	88	state	state	NOUN
ftr-424	1094	89	and	and	CCONJ
ftr-424	1094	90	local	local	ADJ
ftr-424	1094	91	income	income	NOUN
ftr-424	1094	92	property	property	NOUN
ftr-424	1094	93	tax	tax	NOUN
ftr-424	1094	94	]	]	PUNCT
ftr-424	1094	95	deduction	deduction	NOUN
ftr-424	1094	96	most	most	ADJ
ftr-424	1094	97	benefits	benefit	VERB
ftr-424	1094	98	the	the	DET
ftr-424	1094	99	affluent	affluent	ADJ
ftr-424	1094	100	:	:	PUNCT
ftr-424	1094	101	more	more	ADJ
ftr-424	1094	102	than	than	ADP
ftr-424	1094	103	half	half	NOUN
ftr-424	1094	104	of	of	ADP
ftr-424	1094	105	the	the	DET
ftr-424	1094	106	deductions	deduction	NOUN
ftr-424	1094	107	were	be	AUX
ftr-424	1094	108	claimed	claim	VERB
ftr-424	1094	109	by	by	ADP
ftr-424	1094	110	the	the	DET
ftr-424	1094	111	8	8	NUM
ftr-424	1094	112	percent	percent	NOUN
ftr-424	1094	113	of	of	ADP
ftr-424	1094	114	taxpayers	taxpayer	NOUN
ftr-424	1095	1	[	[	X
ftr-424	1095	2	vol	vol	NOUN
ftr-424	1095	3	6:9	6:9	NUM
ftr-424	1095	4	congress	congress	PROPN
ftr-424	1095	5	fiddles	fiddle	VERB
ftr-424	1095	6	while	while	SCONJ
ftr-424	1095	7	middle	middle	PROPN
ftr-424	1095	8	america	america	PROPN
ftr-424	1095	9	burns	burn	VERB
ftr-424	1095	10	subsidy	subsidy	NOUN
ftr-424	1095	11	to	to	ADP
ftr-424	1095	12	excess	excess	ADJ
ftr-424	1095	13	property	property	NOUN
ftr-424	1095	14	ownership	ownership	NOUN
ftr-424	1095	15	provided	provide	VERB
ftr-424	1095	16	in	in	ADP
ftr-424	1095	17	the	the	DET
ftr-424	1095	18	regular	regular	ADJ
ftr-424	1095	19	tax	tax	NOUN
ftr-424	1095	20	system	system	NOUN
ftr-424	1095	21	and	and	CCONJ
ftr-424	1095	22	puts	put	VERB
ftr-424	1095	23	wealthy	wealthy	ADJ
ftr-424	1095	24	and	and	CCONJ
ftr-424	1095	25	worker	worker	NOUN
ftr-424	1095	26	on	on	ADP
ftr-424	1095	27	a	a	DET
ftr-424	1095	28	more	more	ADJ
ftr-424	1095	29	level	level	NOUN
ftr-424	1095	30	footing	footing	NOUN
ftr-424	1095	31	for	for	ADP
ftr-424	1095	32	federal	federal	ADJ
ftr-424	1095	33	tax	tax	NOUN
ftr-424	1095	34	purposes.0	purposes.0	ADP
ftr-424	1095	35	5	5	NUM
ftr-424	1095	36	this	this	DET
ftr-424	1095	37	example	example	NOUN
ftr-424	1095	38	makes	make	VERB
ftr-424	1095	39	the	the	DET
ftr-424	1095	40	case	case	NOUN
ftr-424	1095	41	even	even	ADV
ftr-424	1095	42	more	more	ADV
ftr-424	1095	43	strongly	strongly	ADV
ftr-424	1095	44	that	that	SCONJ
ftr-424	1095	45	state	state	NOUN
ftr-424	1095	46	taxes	taxis	NOUN
ftr-424	1095	47	may	may	AUX
ftr-424	1095	48	indeed	indeed	ADV
ftr-424	1095	49	be	be	AUX
ftr-424	1095	50	correlated	correlate	VERB
ftr-424	1095	51	with	with	ADP
ftr-424	1095	52	benefits	benefit	NOUN
ftr-424	1095	53	received	receive	VERB
ftr-424	1095	54	,	,	PUNCT
ftr-424	1095	55	so	so	SCONJ
ftr-424	1095	56	that	that	SCONJ
ftr-424	1095	57	the	the	DET
ftr-424	1095	58	expense	expense	NOUN
ftr-424	1095	59	appears	appear	VERB
ftr-424	1095	60	much	much	ADV
ftr-424	1095	61	more	more	ADV
ftr-424	1095	62	a	a	DET
ftr-424	1095	63	personal	personal	ADJ
ftr-424	1095	64	consumption	consumption	NOUN
ftr-424	1095	65	item	item	NOUN
ftr-424	1095	66	than	than	ADP
ftr-424	1095	67	a	a	DET
ftr-424	1095	68	mere	mere	ADJ
ftr-424	1095	69	involuntary	involuntary	ADJ
ftr-424	1095	70	cost	cost	NOUN
ftr-424	1095	71	similar	similar	ADJ
ftr-424	1095	72	to	to	ADP
ftr-424	1095	73	costs	cost	NOUN
ftr-424	1095	74	of	of	ADP
ftr-424	1095	75	earning	earn	VERB
ftr-424	1095	76	income.6	income.6	NOUN
ftr-424	1095	77	from	from	ADP
ftr-424	1095	78	a	a	DET
ftr-424	1095	79	redistributive	redistributive	ADJ
ftr-424	1095	80	viewpoint	viewpoint	NOUN
ftr-424	1095	81	,	,	PUNCT
ftr-424	1095	82	it	it	PRON
ftr-424	1095	83	appears	appear	VERB
ftr-424	1095	84	appropriate	appropriate	ADJ
ftr-424	1095	85	that	that	SCONJ
ftr-424	1095	86	those	those	PRON
ftr-424	1095	87	who	who	PRON
ftr-424	1095	88	consume	consume	VERB
ftr-424	1095	89	more	more	ADV
ftr-424	1095	90	(	(	PUNCT
ftr-424	1095	91	i.e.	i.e.	X
ftr-424	1095	92	,	,	PUNCT
ftr-424	1095	93	receive	receive	VERB
ftr-424	1095	94	more	more	ADJ
ftr-424	1095	95	of	of	ADP
ftr-424	1095	96	the	the	DET
ftr-424	1095	97	benefits	benefit	NOUN
ftr-424	1095	98	of	of	ADP
ftr-424	1095	99	the	the	DET
ftr-424	1095	100	stable	stable	ADJ
ftr-424	1095	101	state	state	NOUN
ftr-424	1095	102	environment	environment	NOUN
ftr-424	1095	103	)	)	PUNCT
ftr-424	1095	104	should	should	AUX
ftr-424	1095	105	not	not	PART
ftr-424	1095	106	receive	receive	VERB
ftr-424	1095	107	an	an	DET
ftr-424	1095	108	additional	additional	ADJ
ftr-424	1095	109	benefit	benefit	NOUN
ftr-424	1095	110	in	in	ADP
ftr-424	1095	111	respect	respect	NOUN
ftr-424	1095	112	of	of	ADP
ftr-424	1095	113	that	that	DET
ftr-424	1095	114	consumption	consumption	NOUN
ftr-424	1095	115	against	against	ADP
ftr-424	1095	116	their	their	PRON
ftr-424	1095	117	federal	federal	ADJ
ftr-424	1095	118	taxes	taxis	NOUN
ftr-424	1095	119	.	.	PUNCT
ftr-424	1096	1	as	as	ADP
ftr-424	1096	2	for	for	ADP
ftr-424	1096	3	the	the	DET
ftr-424	1096	4	contribution	contribution	NOUN
ftr-424	1096	5	to	to	ADP
ftr-424	1096	6	complexity	complexity	NOUN
ftr-424	1096	7	of	of	ADP
ftr-424	1096	8	a	a	DET
ftr-424	1096	9	preference	preference	NOUN
ftr-424	1096	10	for	for	ADP
ftr-424	1096	11	state	state	NOUN
ftr-424	1096	12	taxes	taxis	NOUN
ftr-424	1096	13	,	,	PUNCT
ftr-424	1096	14	there	there	PRON
ftr-424	1096	15	are	be	VERB
ftr-424	1096	16	mixed	mixed	ADJ
ftr-424	1096	17	arguments	argument	NOUN
ftr-424	1096	18	.	.	PUNCT
ftr-424	1097	1	clearly	clearly	ADV
ftr-424	1097	2	,	,	PUNCT
ftr-424	1097	3	any	any	DET
ftr-424	1097	4	difference	difference	NOUN
ftr-424	1097	5	between	between	ADP
ftr-424	1097	6	the	the	DET
ftr-424	1097	7	amt	amt	PROPN
ftr-424	1097	8	and	and	CCONJ
ftr-424	1097	9	the	the	DET
ftr-424	1097	10	regular	regular	ADJ
ftr-424	1097	11	tax	tax	NOUN
ftr-424	1097	12	system	system	NOUN
ftr-424	1097	13	is	be	AUX
ftr-424	1097	14	a	a	DET
ftr-424	1097	15	complicating	complicate	VERB
ftr-424	1097	16	factor	factor	NOUN
ftr-424	1097	17	per	per	ADV
ftr-424	1097	18	se	se	X
ftr-424	1097	19	.	.	PUNCT
ftr-424	1098	1	the	the	DET
ftr-424	1098	2	question	question	NOUN
ftr-424	1098	3	is	be	AUX
ftr-424	1098	4	whether	whether	SCONJ
ftr-424	1098	5	the	the	DET
ftr-424	1098	6	degree	degree	NOUN
ftr-424	1098	7	of	of	ADP
ftr-424	1098	8	added	add	VERB
ftr-424	1098	9	complication	complication	NOUN
ftr-424	1098	10	is	be	AUX
ftr-424	1098	11	merited	merit	VERB
ftr-424	1098	12	,	,	PUNCT
ftr-424	1098	13	given	give	VERB
ftr-424	1098	14	the	the	DET
ftr-424	1098	15	other	other	ADJ
ftr-424	1098	16	benefits	benefit	NOUN
ftr-424	1098	17	.	.	PUNCT
ftr-424	1099	1	to	to	PART
ftr-424	1099	2	answer	answer	VERB
ftr-424	1099	3	that	that	PRON
ftr-424	1099	4	,	,	PUNCT
ftr-424	1099	5	it	it	PRON
ftr-424	1099	6	is	be	AUX
ftr-424	1099	7	worth	worth	ADJ
ftr-424	1099	8	comparing	compare	VERB
ftr-424	1099	9	the	the	DET
ftr-424	1099	10	amt	amt	PROPN
ftr-424	1099	11	solution	solution	NOUN
ftr-424	1099	12	to	to	ADP
ftr-424	1099	13	the	the	DET
ftr-424	1099	14	alternative	alternative	NOUN
ftr-424	1099	15	of	of	ADP
ftr-424	1099	16	limiting	limit	VERB
ftr-424	1099	17	the	the	DET
ftr-424	1099	18	state	state	NOUN
ftr-424	1099	19	and	and	CCONJ
ftr-424	1099	20	local	local	ADJ
ftr-424	1099	21	taxes	taxis	NOUN
ftr-424	1099	22	preference	preference	ADV
ftr-424	1099	23	more	more	ADV
ftr-424	1099	24	stringently	stringently	ADV
ftr-424	1099	25	in	in	ADP
ftr-424	1099	26	the	the	DET
ftr-424	1099	27	regular	regular	ADJ
ftr-424	1099	28	tax	tax	NOUN
ftr-424	1099	29	system	system	NOUN
ftr-424	1099	30	through	through	ADP
ftr-424	1099	31	the	the	DET
ftr-424	1099	32	use	use	NOUN
ftr-424	1099	33	of	of	ADP
ftr-424	1099	34	income	income	NOUN
ftr-424	1099	35	phaseouts	phaseout	NOUN
ftr-424	1099	36	,	,	PUNCT
ftr-424	1099	37	ceilings	ceiling	NOUN
ftr-424	1099	38	on	on	ADP
ftr-424	1099	39	deductibility	deductibility	NOUN
ftr-424	1099	40	or	or	CCONJ
ftr-424	1099	41	with	with	ADP
ftr-424	1099	42	incomes	income	NOUN
ftr-424	1099	43	exceeding	exceed	VERB
ftr-424	1099	44	$	$	SYM
ftr-424	1099	45	100,000	100,000	NUM
ftr-424	1099	46	in	in	ADP
ftr-424	1099	47	2002	2002	NUM
ftr-424	1099	48	"	"	PUNCT
ftr-424	1099	49	)	)	PUNCT
ftr-424	1099	50	.	.	PUNCT
ftr-424	1100	1	rebelein	rebelein	ADJ
ftr-424	1100	2	and	and	CCONJ
ftr-424	1100	3	tempalski	tempalski	ADJ
ftr-424	1100	4	report	report	NOUN
ftr-424	1100	5	that	that	SCONJ
ftr-424	1100	6	the	the	DET
ftr-424	1100	7	state	state	NOUN
ftr-424	1100	8	and	and	CCONJ
ftr-424	1100	9	local	local	ADJ
ftr-424	1100	10	tax	tax	NOUN
ftr-424	1100	11	deduction	deduction	NOUN
ftr-424	1100	12	is	be	AUX
ftr-424	1100	13	generally	generally	ADV
ftr-424	1100	14	the	the	DET
ftr-424	1100	15	largest	large	ADJ
ftr-424	1100	16	amt	amt	NOUN
ftr-424	1100	17	preference	preference	NOUN
ftr-424	1100	18	for	for	ADP
ftr-424	1100	19	high	high	ADJ
ftr-424	1100	20	income	income	NOUN
ftr-424	1100	21	amt	amt	PROPN
ftr-424	1100	22	taxpayers	taxpayer	NOUN
ftr-424	1100	23	,	,	PUNCT
ftr-424	1100	24	which	which	PRON
ftr-424	1100	25	they	they	PRON
ftr-424	1100	26	find	find	VERB
ftr-424	1100	27	"	"	PUNCT
ftr-424	1100	28	not	not	PART
ftr-424	1100	29	too	too	ADV
ftr-424	1100	30	surprising	surprising	ADJ
ftr-424	1100	31	,	,	PUNCT
ftr-424	1100	32	because	because	SCONJ
ftr-424	1100	33	state	state	NOUN
ftr-424	1100	34	and	and	CCONJ
ftr-424	1100	35	local	local	ADJ
ftr-424	1100	36	taxes	taxis	NOUN
ftr-424	1100	37	paid	pay	VERB
ftr-424	1100	38	generally	generally	ADV
ftr-424	1100	39	increase	increase	NOUN
ftr-424	1100	40	as	as	SCONJ
ftr-424	1100	41	income	income	NOUN
ftr-424	1100	42	goes	go	VERB
ftr-424	1100	43	up	up	ADP
ftr-424	1100	44	.	.	PUNCT
ftr-424	1100	45	"	"	PUNCT
ftr-424	1101	1	rebelein	rebelein	PROPN
ftr-424	1101	2	&	&	CCONJ
ftr-424	1101	3	tempalski	tempalski	PROPN
ftr-424	1101	4	,	,	PUNCT
ftr-424	1101	5	supra	supra	PROPN
ftr-424	1101	6	note	note	NOUN
ftr-424	1101	7	129	129	NUM
ftr-424	1101	8	,	,	PUNCT
ftr-424	1101	9	at	at	ADP
ftr-424	1101	10	31	31	NUM
ftr-424	1101	11	.	.	PUNCT
ftr-424	1102	1	they	they	PRON
ftr-424	1102	2	find	find	VERB
ftr-424	1102	3	that	that	SCONJ
ftr-424	1102	4	"	"	PUNCT
ftr-424	1102	5	[	[	X
ftr-424	1102	6	fror	fror	PROPN
ftr-424	1102	7	amt	amt	PROPN
ftr-424	1102	8	taxpayers	taxpayer	NOUN
ftr-424	1102	9	with	with	ADP
ftr-424	1102	10	agis	agis	NOUN
ftr-424	1102	11	greater	great	ADJ
ftr-424	1102	12	than	than	ADP
ftr-424	1102	13	$	$	SYM
ftr-424	1102	14	200,000	200,000	NUM
ftr-424	1102	15	,	,	PUNCT
ftr-424	1102	16	state	state	NOUN
ftr-424	1102	17	and	and	CCONJ
ftr-424	1102	18	local	local	ADJ
ftr-424	1102	19	taxes	taxis	NOUN
ftr-424	1102	20	paid	pay	VERB
ftr-424	1102	21	are	be	AUX
ftr-424	1102	22	the	the	DET
ftr-424	1102	23	largest	large	ADJ
ftr-424	1102	24	preference	preference	NOUN
ftr-424	1102	25	for	for	ADP
ftr-424	1102	26	over	over	ADP
ftr-424	1102	27	75	75	NUM
ftr-424	1102	28	percent	percent	NOUN
ftr-424	1102	29	of	of	ADP
ftr-424	1102	30	these	these	DET
ftr-424	1102	31	taxpayers	taxpayer	NOUN
ftr-424	1102	32	in	in	ADP
ftr-424	1102	33	all	all	DET
ftr-424	1102	34	years	year	NOUN
ftr-424	1102	35	.	.	PUNCT
ftr-424	1102	36	"	"	PUNCT
ftr-424	1103	1	i	i	PRON
ftr-424	1103	2	d.	d.	PROPN
ftr-424	1103	3	at	at	ADP
ftr-424	1103	4	34	34	NUM
ftr-424	1103	5	.	.	PUNCT
ftr-424	1103	6	205	205	NUM
ftr-424	1103	7	.	.	PUNCT
ftr-424	1104	1	this	this	PRON
ftr-424	1104	2	is	be	AUX
ftr-424	1104	3	more	more	ADV
ftr-424	1104	4	clearly	clearly	ADV
ftr-424	1104	5	shown	show	VERB
ftr-424	1104	6	by	by	ADP
ftr-424	1104	7	adding	add	VERB
ftr-424	1104	8	numbers	number	NOUN
ftr-424	1104	9	to	to	ADP
ftr-424	1104	10	the	the	DET
ftr-424	1104	11	example	example	NOUN
ftr-424	1104	12	.	.	PUNCT
ftr-424	1105	1	suppose	suppose	VERB
ftr-424	1105	2	that	that	SCONJ
ftr-424	1105	3	worker	worker	NOUN
ftr-424	1105	4	has	have	VERB
ftr-424	1105	5	no	no	DET
ftr-424	1105	6	children	child	NOUN
ftr-424	1105	7	,	,	PUNCT
ftr-424	1105	8	earns	earn	VERB
ftr-424	1105	9	a	a	DET
ftr-424	1105	10	$	$	SYM
ftr-424	1105	11	50,000	50,000	NUM
ftr-424	1105	12	salary	salary	NOUN
ftr-424	1105	13	,	,	PUNCT
ftr-424	1105	14	and	and	CCONJ
ftr-424	1105	15	takes	take	VERB
ftr-424	1105	16	the	the	DET
ftr-424	1105	17	standardized	standardized	ADJ
ftr-424	1105	18	deduction	deduction	NOUN
ftr-424	1105	19	(	(	PUNCT
ftr-424	1105	20	because	because	SCONJ
ftr-424	1105	21	he	he	PRON
ftr-424	1105	22	has	have	VERB
ftr-424	1105	23	no	no	DET
ftr-424	1105	24	itemized	itemize	VERB
ftr-424	1105	25	deductions	deduction	NOUN
ftr-424	1105	26	other	other	ADJ
ftr-424	1105	27	than	than	ADP
ftr-424	1105	28	his	his	PRON
ftr-424	1105	29	property	property	NOUN
ftr-424	1105	30	taxes	taxis	NOUN
ftr-424	1105	31	)	)	PUNCT
ftr-424	1105	32	.	.	PUNCT
ftr-424	1106	1	worker	worker	NOUN
ftr-424	1106	2	would	would	AUX
ftr-424	1106	3	have	have	VERB
ftr-424	1106	4	taxable	taxable	ADJ
ftr-424	1106	5	income	income	NOUN
ftr-424	1106	6	in	in	ADP
ftr-424	1106	7	2005	2005	NUM
ftr-424	1106	8	of	of	ADP
ftr-424	1106	9	$	$	SYM
ftr-424	1106	10	41,800	41,800	NUM
ftr-424	1106	11	(	(	PUNCT
ftr-424	1106	12	$	$	SYM
ftr-424	1106	13	50,000	50,000	NUM
ftr-424	1106	14	$	$	SYM
ftr-424	1106	15	5,000	5,000	NUM
ftr-424	1106	16	(	(	PUNCT
ftr-424	1106	17	std	std	PROPN
ftr-424	1106	18	.	.	NOUN
ftr-424	1106	19	deduction	deduction	NOUN
ftr-424	1106	20	)	)	PUNCT
ftr-424	1106	21	$	$	SYM
ftr-424	1106	22	3,200	3,200	NUM
ftr-424	1106	23	(	(	PUNCT
ftr-424	1106	24	personal	personal	ADJ
ftr-424	1106	25	exemption	exemption	NOUN
ftr-424	1106	26	)	)	PUNCT
ftr-424	1106	27	)	)	PUNCT
ftr-424	1106	28	and	and	CCONJ
ftr-424	1106	29	owe	owe	VERB
ftr-424	1106	30	$	$	SYM
ftr-424	1106	31	7,115	7,115	NUM
ftr-424	1106	32	in	in	ADP
ftr-424	1106	33	tax	tax	NOUN
ftr-424	1106	34	.	.	PUNCT
ftr-424	1107	1	suppose	suppose	VERB
ftr-424	1107	2	that	that	SCONJ
ftr-424	1107	3	wealthy	wealthy	ADJ
ftr-424	1107	4	has	have	VERB
ftr-424	1107	5	no	no	DET
ftr-424	1107	6	children	child	NOUN
ftr-424	1107	7	,	,	PUNCT
ftr-424	1107	8	has	have	VERB
ftr-424	1107	9	$	$	SYM
ftr-424	1107	10	100,000	100,000	NUM
ftr-424	1107	11	in	in	ADP
ftr-424	1107	12	tax	tax	NOUN
ftr-424	1107	13	-	-	PUNCT
ftr-424	1107	14	exempt	exempt	ADJ
ftr-424	1107	15	interest	interest	NOUN
ftr-424	1107	16	(	(	PUNCT
ftr-424	1107	17	$	$	SYM
ftr-424	1107	18	40,000	40,000	NUM
ftr-424	1107	19	of	of	ADP
ftr-424	1107	20	which	which	PRON
ftr-424	1107	21	is	be	AUX
ftr-424	1107	22	from	from	ADP
ftr-424	1107	23	qualified	qualified	ADJ
ftr-424	1107	24	private	private	ADJ
ftr-424	1107	25	activity	activity	NOUN
ftr-424	1107	26	bonds	bond	NOUN
ftr-424	1107	27	)	)	PUNCT
ftr-424	1107	28	and	and	CCONJ
ftr-424	1107	29	$	$	SYM
ftr-424	1107	30	50,000	50,000	NUM
ftr-424	1107	31	in	in	ADP
ftr-424	1107	32	dividends	dividend	NOUN
ftr-424	1107	33	,	,	PUNCT
ftr-424	1107	34	and	and	CCONJ
ftr-424	1107	35	elects	elect	NOUN
ftr-424	1107	36	to	to	PART
ftr-424	1107	37	itemize	itemize	VERB
ftr-424	1107	38	because	because	SCONJ
ftr-424	1107	39	his	his	PRON
ftr-424	1107	40	property	property	NOUN
ftr-424	1107	41	taxes	taxis	NOUN
ftr-424	1107	42	exceed	exceed	VERB
ftr-424	1107	43	the	the	DET
ftr-424	1107	44	standard	standard	ADJ
ftr-424	1107	45	deduction	deduction	NOUN
ftr-424	1107	46	.	.	PUNCT
ftr-424	1108	1	wealthy	wealthy	ADJ
ftr-424	1108	2	would	would	AUX
ftr-424	1108	3	have	have	VERB
ftr-424	1108	4	no	no	DET
ftr-424	1108	5	taxable	taxable	ADJ
ftr-424	1108	6	income	income	NOUN
ftr-424	1108	7	and	and	CCONJ
ftr-424	1108	8	thus	thus	ADV
ftr-424	1108	9	owe	owe	VERB
ftr-424	1108	10	no	no	DET
ftr-424	1108	11	regular	regular	ADJ
ftr-424	1108	12	tax	tax	NOUN
ftr-424	1108	13	in	in	ADP
ftr-424	1108	14	2005	2005	NUM
ftr-424	1108	15	because	because	SCONJ
ftr-424	1108	16	his	his	PRON
ftr-424	1108	17	itemized	itemize	VERB
ftr-424	1108	18	deductions	deduction	NOUN
ftr-424	1108	19	(	(	PUNCT
ftr-424	1108	20	$	$	SYM
ftr-424	1108	21	75,000	75,000	NUM
ftr-424	1108	22	)	)	PUNCT
ftr-424	1108	23	and	and	CCONJ
ftr-424	1108	24	personal	personal	ADJ
ftr-424	1108	25	exemption	exemption	NOUN
ftr-424	1108	26	(	(	PUNCT
ftr-424	1108	27	$	$	SYM
ftr-424	1108	28	3,200	3,200	NUM
ftr-424	1108	29	)	)	PUNCT
ftr-424	1108	30	exceed	exceed	VERB
ftr-424	1108	31	the	the	DET
ftr-424	1108	32	amount	amount	NOUN
ftr-424	1108	33	of	of	ADP
ftr-424	1108	34	dividends	dividend	NOUN
ftr-424	1108	35	(	(	PUNCT
ftr-424	1108	36	$	$	SYM
ftr-424	1108	37	50,000	50,000	NUM
ftr-424	1108	38	)	)	PUNCT
ftr-424	1108	39	he	he	PRON
ftr-424	1108	40	received	receive	VERB
ftr-424	1108	41	.	.	PUNCT
ftr-424	1109	1	wealthy	wealthy	ADJ
ftr-424	1109	2	,	,	PUNCT
ftr-424	1109	3	however	however	ADV
ftr-424	1109	4	,	,	PUNCT
ftr-424	1109	5	would	would	AUX
ftr-424	1109	6	be	be	AUX
ftr-424	1109	7	subject	subject	ADJ
ftr-424	1109	8	to	to	ADP
ftr-424	1109	9	the	the	DET
ftr-424	1109	10	amt	amt	PROPN
ftr-424	1109	11	because	because	SCONJ
ftr-424	1109	12	his	his	PRON
ftr-424	1109	13	ami	ami	NOUN
ftr-424	1109	14	of	of	ADP
ftr-424	1109	15	$	$	SYM
ftr-424	1109	16	90,000	90,000	NUM
ftr-424	1109	17	(	(	PUNCT
ftr-424	1109	18	$	$	SYM
ftr-424	1109	19	50,000	50,000	NUM
ftr-424	1109	20	dividends	dividend	NOUN
ftr-424	1109	21	+	+	CCONJ
ftr-424	1109	22	$	$	SYM
ftr-424	1109	23	40,000	40,000	NUM
ftr-424	1109	24	from	from	ADP
ftr-424	1109	25	qualified	qualified	ADJ
ftr-424	1109	26	private	private	ADJ
ftr-424	1109	27	activity	activity	NOUN
ftr-424	1109	28	bonds	bond	NOUN
ftr-424	1109	29	)	)	PUNCT
ftr-424	1109	30	exceeds	exceed	VERB
ftr-424	1109	31	the	the	DET
ftr-424	1109	32	amt	amt	PROPN
ftr-424	1109	33	exemption	exemption	NOUN
ftr-424	1109	34	amount	amount	NOUN
ftr-424	1109	35	of	of	ADP
ftr-424	1109	36	$	$	SYM
ftr-424	1109	37	40,250	40,250	NUM
ftr-424	1109	38	,	,	PUNCT
ftr-424	1109	39	resulting	result	VERB
ftr-424	1109	40	in	in	ADP
ftr-424	1109	41	a	a	DET
ftr-424	1109	42	taxable	taxable	ADJ
ftr-424	1109	43	excess	excess	NOUN
ftr-424	1109	44	of	of	ADP
ftr-424	1109	45	$	$	SYM
ftr-424	1109	46	49,750	49,750	NUM
ftr-424	1109	47	.	.	PUNCT
ftr-424	1110	1	the	the	DET
ftr-424	1110	2	lesser	less	ADJ
ftr-424	1110	3	of(1	of(1	NOUN
ftr-424	1110	4	)	)	PUNCT
ftr-424	1110	5	taxable	taxable	ADJ
ftr-424	1110	6	excess	excess	NOUN
ftr-424	1110	7	,	,	PUNCT
ftr-424	1110	8	(	(	PUNCT
ftr-424	1110	9	2	2	X
ftr-424	1110	10	)	)	PUNCT
ftr-424	1110	11	adjusted	adjust	VERB
ftr-424	1110	12	net	net	ADJ
ftr-424	1110	13	capital	capital	NOUN
ftr-424	1110	14	gains	gain	NOUN
ftr-424	1110	15	,	,	PUNCT
ftr-424	1110	16	or	or	CCONJ
ftr-424	1110	17	(	(	PUNCT
ftr-424	1110	18	3	3	X
ftr-424	1110	19	)	)	PUNCT
ftr-424	1110	20	the	the	DET
ftr-424	1110	21	maximum	maximum	ADJ
ftr-424	1110	22	amount	amount	NOUN
ftr-424	1110	23	taxed	tax	VERB
ftr-424	1110	24	at	at	ADP
ftr-424	1110	25	the	the	DET
ftr-424	1110	26	regular	regular	ADJ
ftr-424	1110	27	tax	tax	NOUN
ftr-424	1110	28	10	10	NUM
ftr-424	1110	29	%	%	NOUN
ftr-424	1110	30	or	or	CCONJ
ftr-424	1110	31	15	15	NUM
ftr-424	1110	32	%	%	NOUN
ftr-424	1110	33	rates	rate	NOUN
ftr-424	1110	34	less	less	ADJ
ftr-424	1110	35	ordinary	ordinary	ADJ
ftr-424	1110	36	income	income	NOUN
ftr-424	1110	37	is	be	AUX
ftr-424	1110	38	taxed	tax	VERB
ftr-424	1110	39	at	at	ADP
ftr-424	1110	40	the	the	DET
ftr-424	1110	41	preferential	preferential	ADJ
ftr-424	1110	42	5	5	NUM
ftr-424	1110	43	%	%	NOUN
ftr-424	1110	44	capital	capital	NOUN
ftr-424	1110	45	gains	gain	NOUN
ftr-424	1110	46	rate	rate	NOUN
ftr-424	1110	47	for	for	ADP
ftr-424	1110	48	amt	amt	PROPN
ftr-424	1110	49	purposes	purpose	NOUN
ftr-424	1110	50	.	.	PUNCT
ftr-424	1111	1	see	see	VERB
ftr-424	1111	2	h.r	h.r	PROPN
ftr-424	1111	3	.	.	PROPN
ftr-424	1111	4	conf	conf	PROPN
ftr-424	1111	5	.	.	PUNCT
ftr-424	1112	1	rep	rep	PROPN
ftr-424	1112	2	.	.	PROPN
ftr-424	1112	3	no	no	PROPN
ftr-424	1112	4	.	.	NOUN
ftr-424	1113	1	108	108	NUM
ftr-424	1113	2	-	-	SYM
ftr-424	1113	3	696	696	NUM
ftr-424	1113	4	(	(	PUNCT
ftr-424	1113	5	2004	2004	NUM
ftr-424	1113	6	)	)	PUNCT
ftr-424	1113	7	,	,	PUNCT
ftr-424	1113	8	reprinted	reprint	VERB
ftr-424	1113	9	in	in	ADP
ftr-424	1113	10	2004	2004	NUM
ftr-424	1113	11	iskcon	iskcon	PROPN
ftr-424	1113	12	1029	1029	NUM
ftr-424	1113	13	.	.	PUNCT
ftr-424	1114	1	accordingly	accordingly	ADV
ftr-424	1114	2	,	,	PUNCT
ftr-424	1114	3	$	$	SYM
ftr-424	1114	4	29,700	29,700	NUM
ftr-424	1114	5	of	of	ADP
ftr-424	1114	6	the	the	DET
ftr-424	1114	7	$	$	SYM
ftr-424	1114	8	49,750	49,750	NUM
ftr-424	1114	9	would	would	AUX
ftr-424	1114	10	be	be	AUX
ftr-424	1114	11	taxed	tax	VERB
ftr-424	1114	12	at	at	ADP
ftr-424	1114	13	a	a	DET
ftr-424	1114	14	5	5	NUM
ftr-424	1114	15	%	%	NOUN
ftr-424	1114	16	rate	rate	NOUN
ftr-424	1114	17	and	and	CCONJ
ftr-424	1114	18	the	the	DET
ftr-424	1114	19	remainder	remainder	NOUN
ftr-424	1114	20	of	of	ADP
ftr-424	1114	21	$	$	SYM
ftr-424	1114	22	20,050	20,050	NUM
ftr-424	1114	23	would	would	AUX
ftr-424	1114	24	be	be	AUX
ftr-424	1114	25	taxed	tax	VERB
ftr-424	1114	26	at	at	ADP
ftr-424	1114	27	a	a	DET
ftr-424	1114	28	15	15	NUM
ftr-424	1114	29	%	%	NOUN
ftr-424	1114	30	rate	rate	NOUN
ftr-424	1114	31	.	.	PUNCT
ftr-424	1115	1	wealthy	wealthy	ADJ
ftr-424	1115	2	would	would	AUX
ftr-424	1115	3	owe	owe	VERB
ftr-424	1115	4	amt	amt	PROPN
ftr-424	1115	5	of	of	ADP
ftr-424	1115	6	$	$	SYM
ftr-424	1115	7	4,492.50	4,492.50	NUM
ftr-424	1115	8	.	.	PUNCT
ftr-424	1116	1	wealthy	wealthy	ADJ
ftr-424	1116	2	has	have	VERB
ftr-424	1116	3	three	three	NUM
ftr-424	1116	4	times	time	NOUN
ftr-424	1116	5	the	the	DET
ftr-424	1116	6	economic	economic	ADJ
ftr-424	1116	7	income	income	NOUN
ftr-424	1116	8	of	of	ADP
ftr-424	1116	9	worker	worker	NOUN
ftr-424	1116	10	,	,	PUNCT
ftr-424	1116	11	but	but	CCONJ
ftr-424	1116	12	even	even	ADV
ftr-424	1116	13	with	with	ADP
ftr-424	1116	14	the	the	DET
ftr-424	1116	15	amt	amt	PROPN
ftr-424	1116	16	has	have	VERB
ftr-424	1116	17	a	a	DET
ftr-424	1116	18	tax	tax	NOUN
ftr-424	1116	19	liability	liability	NOUN
ftr-424	1116	20	of	of	ADP
ftr-424	1116	21	only	only	ADV
ftr-424	1116	22	about	about	ADV
ftr-424	1116	23	two	two	NUM
ftr-424	1116	24	-	-	PUNCT
ftr-424	1116	25	thirds	third	NOUN
ftr-424	1116	26	that	that	PRON
ftr-424	1116	27	of	of	ADP
ftr-424	1116	28	worker	worker	NOUN
ftr-424	1116	29	's	's	PART
ftr-424	1116	30	.	.	PUNCT
ftr-424	1117	1	this	this	DET
ftr-424	1117	2	example	example	NOUN
ftr-424	1117	3	further	far	ADV
ftr-424	1117	4	illustrates	illustrate	VERB
ftr-424	1117	5	the	the	DET
ftr-424	1117	6	way	way	NOUN
ftr-424	1117	7	the	the	DET
ftr-424	1117	8	failure	failure	NOUN
ftr-424	1117	9	of	of	ADP
ftr-424	1117	10	the	the	DET
ftr-424	1117	11	amt	amt	PROPN
ftr-424	1117	12	to	to	PART
ftr-424	1117	13	treat	treat	VERB
ftr-424	1117	14	capital	capital	NOUN
ftr-424	1117	15	gains	gain	NOUN
ftr-424	1117	16	as	as	ADP
ftr-424	1117	17	a	a	DET
ftr-424	1117	18	preference	preference	NOUN
ftr-424	1117	19	limits	limit	VERB
ftr-424	1117	20	its	its	PRON
ftr-424	1117	21	ability	ability	NOUN
ftr-424	1117	22	to	to	PART
ftr-424	1117	23	balance	balance	VERB
ftr-424	1117	24	the	the	DET
ftr-424	1117	25	tax	tax	NOUN
ftr-424	1117	26	burdens	burden	NOUN
ftr-424	1117	27	of	of	ADP
ftr-424	1117	28	worker	worker	NOUN
ftr-424	1117	29	and	and	CCONJ
ftr-424	1117	30	wealthy	wealthy	ADJ
ftr-424	1117	31	.	.	PUNCT
ftr-424	1118	1	see	see	VERB
ftr-424	1118	2	infra	infra	NOUN
ftr-424	1118	3	part	part	NOUN
ftr-424	1118	4	v.a.7	v.a.7	NOUN
ftr-424	1118	5	.	.	PUNCT
ftr-424	1119	1	206	206	NUM
ftr-424	1119	2	.	.	PUNCT
ftr-424	1120	1	see	see	VERB
ftr-424	1120	2	,	,	PUNCT
ftr-424	1120	3	e.g.	e.g.	ADV
ftr-424	1120	4	,	,	PUNCT
ftr-424	1120	5	kaplow	kaplow	NOUN
ftr-424	1120	6	,	,	PUNCT
ftr-424	1120	7	supra	supra	PROPN
ftr-424	1120	8	note	note	NOUN
ftr-424	1120	9	203	203	NUM
ftr-424	1120	10	.	.	PUNCT
ftr-424	1121	1	2004	2004	NUM
ftr-424	1121	2	]	]	PUNCT
ftr-424	1121	3	florida	florida	PROPN
ftr-424	1121	4	tax	tax	PROPN
ftr-424	1121	5	review	review	NOUN
ftr-424	1121	6	a	a	DET
ftr-424	1121	7	percentage	percentage	NOUN
ftr-424	1121	8	of	of	ADP
ftr-424	1121	9	agi	agi	NOUN
ftr-424	1121	10	test	test	NOUN
ftr-424	1121	11	.	.	PUNCT
ftr-424	1122	1	retaining	retain	VERB
ftr-424	1122	2	the	the	DET
ftr-424	1122	3	amt	amt	PROPN
ftr-424	1122	4	for	for	ADP
ftr-424	1122	5	this	this	DET
ftr-424	1122	6	purpose	purpose	NOUN
ftr-424	1122	7	has	have	VERB
ftr-424	1122	8	several	several	ADJ
ftr-424	1122	9	pragmatic	pragmatic	ADJ
ftr-424	1122	10	advantages	advantage	NOUN
ftr-424	1122	11	.	.	PUNCT
ftr-424	1123	1	first	first	ADV
ftr-424	1123	2	,	,	PUNCT
ftr-424	1123	3	the	the	DET
ftr-424	1123	4	amt	amt	PROPN
ftr-424	1123	5	is	be	AUX
ftr-424	1123	6	a	a	DET
ftr-424	1123	7	pre	pre	ADJ
ftr-424	1123	8	-	-	ADJ
ftr-424	1123	9	existing	existing	ADJ
ftr-424	1123	10	condition	condition	NOUN
ftr-424	1123	11	to	to	ADP
ftr-424	1123	12	any	any	DET
ftr-424	1123	13	tax	tax	NOUN
ftr-424	1123	14	legislation	legislation	NOUN
ftr-424	1123	15	:	:	PUNCT
ftr-424	1123	16	it	it	PRON
ftr-424	1123	17	is	be	AUX
ftr-424	1123	18	generally	generally	ADV
ftr-424	1123	19	easier	easy	ADJ
ftr-424	1123	20	for	for	SCONJ
ftr-424	1123	21	congress	congress	PROPN
ftr-424	1123	22	to	to	PART
ftr-424	1123	23	leave	leave	VERB
ftr-424	1123	24	something	something	PRON
ftr-424	1123	25	as	as	SCONJ
ftr-424	1123	26	it	it	PRON
ftr-424	1123	27	is	be	AUX
ftr-424	1123	28	than	than	SCONJ
ftr-424	1123	29	to	to	PART
ftr-424	1123	30	create	create	VERB
ftr-424	1123	31	it	it	PRON
ftr-424	1123	32	anew	anew	ADV
ftr-424	1123	33	.	.	PUNCT
ftr-424	1124	1	except	except	SCONJ
ftr-424	1124	2	to	to	ADP
ftr-424	1124	3	the	the	DET
ftr-424	1124	4	extent	extent	NOUN
ftr-424	1124	5	that	that	SCONJ
ftr-424	1124	6	lobbyists	lobbyist	NOUN
ftr-424	1124	7	are	be	AUX
ftr-424	1124	8	able	able	ADJ
ftr-424	1124	9	to	to	PART
ftr-424	1124	10	create	create	VERB
ftr-424	1124	11	concern	concern	NOUN
ftr-424	1124	12	among	among	ADP
ftr-424	1124	13	ordinary	ordinary	ADJ
ftr-424	1124	14	taxpayers	taxpayer	NOUN
ftr-424	1124	15	about	about	ADP
ftr-424	1124	16	a	a	DET
ftr-424	1124	17	tax	tax	NOUN
ftr-424	1124	18	that	that	PRON
ftr-424	1124	19	has	have	AUX
ftr-424	1124	20	not	not	PART
ftr-424	1124	21	yet	yet	ADV
ftr-424	1124	22	struck	strike	VERB
ftr-424	1124	23	them	they	PRON
ftr-424	1124	24	,	,	PUNCT
ftr-424	1124	25	ordinary	ordinary	ADJ
ftr-424	1124	26	taxpayers	taxpayer	NOUN
ftr-424	1124	27	will	will	AUX
ftr-424	1124	28	not	not	PART
ftr-424	1124	29	demand	demand	VERB
ftr-424	1124	30	of	of	ADP
ftr-424	1124	31	their	their	PRON
ftr-424	1124	32	representatives	representative	NOUN
ftr-424	1124	33	in	in	ADP
ftr-424	1124	34	congress	congress	PROPN
ftr-424	1124	35	that	that	SCONJ
ftr-424	1124	36	they	they	PRON
ftr-424	1124	37	act	act	VERB
ftr-424	1124	38	to	to	PART
ftr-424	1124	39	change	change	VERB
ftr-424	1124	40	the	the	DET
ftr-424	1124	41	amt	amt	PROPN
ftr-424	1124	42	,	,	PUNCT
ftr-424	1124	43	especially	especially	ADV
ftr-424	1124	44	not	not	PART
ftr-424	1124	45	in	in	ADP
ftr-424	1124	46	ways	way	NOUN
ftr-424	1124	47	that	that	PRON
ftr-424	1124	48	are	be	AUX
ftr-424	1124	49	intended	intend	VERB
ftr-424	1124	50	to	to	PART
ftr-424	1124	51	benefit	benefit	VERB
ftr-424	1124	52	primarily	primarily	ADV
ftr-424	1124	53	the	the	DET
ftr-424	1124	54	better	well	ADJ
ftr-424	1124	55	off	off	ADV
ftr-424	1124	56	.	.	PUNCT
ftr-424	1125	1	second	second	ADV
ftr-424	1125	2	,	,	PUNCT
ftr-424	1125	3	if	if	SCONJ
ftr-424	1125	4	the	the	DET
ftr-424	1125	5	amt	amt	PROPN
ftr-424	1125	6	is	be	AUX
ftr-424	1125	7	limited	limit	VERB
ftr-424	1125	8	to	to	ADP
ftr-424	1125	9	taxpayers	taxpayer	NOUN
ftr-424	1125	10	with	with	ADP
ftr-424	1125	11	gross	gross	ADJ
ftr-424	1125	12	income	income	NOUN
ftr-424	1125	13	at	at	ADP
ftr-424	1125	14	a	a	DET
ftr-424	1125	15	high	high	ADJ
ftr-424	1125	16	-	-	PUNCT
ftr-424	1125	17	enough	enough	NOUN
ftr-424	1125	18	threshold	threshold	NOUN
ftr-424	1125	19	to	to	PART
ftr-424	1125	20	ensure	ensure	VERB
ftr-424	1125	21	that	that	SCONJ
ftr-424	1125	22	ordinary	ordinary	ADJ
ftr-424	1125	23	taxpayers	taxpayer	NOUN
ftr-424	1125	24	are	be	AUX
ftr-424	1125	25	not	not	PART
ftr-424	1125	26	brought	bring	VERB
ftr-424	1125	27	within	within	ADP
ftr-424	1125	28	its	its	PRON
ftr-424	1125	29	grasp	grasp	NOUN
ftr-424	1125	30	,	,	PUNCT
ftr-424	1125	31	as	as	SCONJ
ftr-424	1125	32	recommended	recommend	VERB
ftr-424	1125	33	here	here	ADV
ftr-424	1125	34	,	,	PUNCT
ftr-424	1125	35	ordinary	ordinary	ADJ
ftr-424	1125	36	taxpayers	taxpayer	NOUN
ftr-424	1125	37	are	be	AUX
ftr-424	1125	38	in	in	ADP
ftr-424	1125	39	fact	fact	NOUN
ftr-424	1125	40	advantaged	advantage	VERB
ftr-424	1125	41	by	by	ADP
ftr-424	1125	42	not	not	PART
ftr-424	1125	43	having	have	VERB
ftr-424	1125	44	to	to	PART
ftr-424	1125	45	deal	deal	VERB
ftr-424	1125	46	with	with	ADP
ftr-424	1125	47	the	the	DET
ftr-424	1125	48	complexity	complexity	NOUN
ftr-424	1125	49	that	that	PRON
ftr-424	1125	50	would	would	AUX
ftr-424	1125	51	be	be	AUX
ftr-424	1125	52	added	add	VERB
ftr-424	1125	53	by	by	ADP
ftr-424	1125	54	additional	additional	ADJ
ftr-424	1125	55	phaseouts	phaseout	NOUN
ftr-424	1125	56	and	and	CCONJ
ftr-424	1125	57	ceilings	ceiling	NOUN
ftr-424	1125	58	in	in	ADP
ftr-424	1125	59	the	the	DET
ftr-424	1125	60	regular	regular	ADJ
ftr-424	1125	61	tax	tax	NOUN
ftr-424	1125	62	system	system	NOUN
ftr-424	1125	63	.	.	PUNCT
ftr-424	1126	1	the	the	DET
ftr-424	1126	2	amt	amt	PROPN
ftr-424	1126	3	moves	move	VERB
ftr-424	1126	4	the	the	DET
ftr-424	1126	5	complications	complication	NOUN
ftr-424	1126	6	to	to	ADP
ftr-424	1126	7	the	the	DET
ftr-424	1126	8	alternative	alternative	ADJ
ftr-424	1126	9	system	system	NOUN
ftr-424	1126	10	that	that	PRON
ftr-424	1126	11	is	be	AUX
ftr-424	1126	12	intended	intend	VERB
ftr-424	1126	13	to	to	PART
ftr-424	1126	14	nab	nab	VERB
ftr-424	1126	15	more	more	ADV
ftr-424	1126	16	sophisticated	sophisticated	ADJ
ftr-424	1126	17	taxpayers	taxpayer	NOUN
ftr-424	1126	18	for	for	ADP
ftr-424	1126	19	whom	whom	PRON
ftr-424	1126	20	the	the	DET
ftr-424	1126	21	complexity	complexity	NOUN
ftr-424	1126	22	of	of	ADP
ftr-424	1126	23	provisions	provision	NOUN
ftr-424	1126	24	is	be	AUX
ftr-424	1126	25	of	of	ADP
ftr-424	1126	26	less	less	ADJ
ftr-424	1126	27	concern	concern	NOUN
ftr-424	1126	28	from	from	ADP
ftr-424	1126	29	a	a	DET
ftr-424	1126	30	tax	tax	NOUN
ftr-424	1126	31	policy	policy	NOUN
ftr-424	1126	32	standpoint	standpoint	NOUN
ftr-424	1126	33	.	.	PUNCT
ftr-424	1127	1	third	third	ADJ
ftr-424	1127	2	,	,	PUNCT
ftr-424	1127	3	the	the	DET
ftr-424	1127	4	amt	amt	PROPN
ftr-424	1127	5	also	also	ADV
ftr-424	1127	6	simplifies	simplify	VERB
ftr-424	1127	7	the	the	DET
ftr-424	1127	8	calculations	calculation	NOUN
ftr-424	1127	9	necessary	necessary	ADJ
ftr-424	1127	10	for	for	ADP
ftr-424	1127	11	those	those	DET
ftr-424	1127	12	sophisticated	sophisticated	ADJ
ftr-424	1127	13	taxpayers	taxpayer	NOUN
ftr-424	1127	14	,	,	PUNCT
ftr-424	1127	15	who	who	PRON
ftr-424	1127	16	merely	merely	ADV
ftr-424	1127	17	aggregate	aggregate	VERB
ftr-424	1127	18	the	the	DET
ftr-424	1127	19	disallowed	disallow	VERB
ftr-424	1127	20	preferences	preference	NOUN
ftr-424	1127	21	and	and	CCONJ
ftr-424	1127	22	then	then	ADV
ftr-424	1127	23	recalculate	recalculate	VERB
ftr-424	1127	24	a	a	DET
ftr-424	1127	25	tax	tax	NOUN
ftr-424	1127	26	rate	rate	NOUN
ftr-424	1127	27	.	.	PUNCT
ftr-424	1128	1	this	this	PRON
ftr-424	1128	2	appears	appear	VERB
ftr-424	1128	3	to	to	PART
ftr-424	1128	4	be	be	AUX
ftr-424	1128	5	a	a	DET
ftr-424	1128	6	simpler	simple	ADJ
ftr-424	1128	7	process	process	NOUN
ftr-424	1128	8	than	than	ADP
ftr-424	1128	9	requiring	require	VERB
ftr-424	1128	10	different	different	ADJ
ftr-424	1128	11	ceilings	ceiling	NOUN
ftr-424	1128	12	and	and	CCONJ
ftr-424	1128	13	income	income	NOUN
ftr-424	1128	14	phaseouts	phaseout	NOUN
ftr-424	1128	15	for	for	ADP
ftr-424	1128	16	different	different	ADJ
ftr-424	1128	17	preferences	preference	NOUN
ftr-424	1128	18	,	,	PUNCT
ftr-424	1128	19	which	which	PRON
ftr-424	1128	20	would	would	AUX
ftr-424	1128	21	likely	likely	ADV
ftr-424	1128	22	be	be	AUX
ftr-424	1128	23	necessary	necessary	ADJ
ftr-424	1128	24	in	in	ADP
ftr-424	1128	25	order	order	NOUN
ftr-424	1128	26	to	to	PART
ftr-424	1128	27	capture	capture	VERB
ftr-424	1128	28	the	the	DET
ftr-424	1128	29	appropriate	appropriate	ADJ
ftr-424	1128	30	level	level	NOUN
ftr-424	1128	31	of	of	ADP
ftr-424	1128	32	"	"	PUNCT
ftr-424	1128	33	excess	excess	ADJ
ftr-424	1128	34	"	"	PUNCT
ftr-424	1128	35	preference	preference	NOUN
ftr-424	1128	36	under	under	ADP
ftr-424	1128	37	a	a	DET
ftr-424	1128	38	phaseout	phaseout	ADJ
ftr-424	1128	39	mechanism	mechanism	NOUN
ftr-424	1128	40	in	in	ADP
ftr-424	1128	41	the	the	DET
ftr-424	1128	42	regular	regular	ADJ
ftr-424	1128	43	tax	tax	NOUN
ftr-424	1128	44	system	system	NOUN
ftr-424	1128	45	.	.	PUNCT
ftr-424	1129	1	in	in	ADP
ftr-424	1129	2	summary	summary	NOUN
ftr-424	1129	3	,	,	PUNCT
ftr-424	1129	4	the	the	DET
ftr-424	1129	5	amt	amt	PROPN
ftr-424	1129	6	treatment	treatment	NOUN
ftr-424	1129	7	of	of	ADP
ftr-424	1129	8	state	state	NOUN
ftr-424	1129	9	and	and	CCONJ
ftr-424	1129	10	local	local	ADJ
ftr-424	1129	11	taxes	taxis	NOUN
ftr-424	1129	12	is	be	AUX
ftr-424	1129	13	clearly	clearly	ADV
ftr-424	1129	14	inconsistent	inconsistent	ADJ
ftr-424	1129	15	with	with	ADP
ftr-424	1129	16	the	the	DET
ftr-424	1129	17	treatment	treatment	NOUN
ftr-424	1129	18	of	of	ADP
ftr-424	1129	19	state	state	NOUN
ftr-424	1129	20	taxes	taxis	NOUN
ftr-424	1129	21	under	under	ADP
ftr-424	1129	22	the	the	DET
ftr-424	1129	23	regular	regular	ADJ
ftr-424	1129	24	tax	tax	NOUN
ftr-424	1129	25	.	.	PUNCT
ftr-424	1130	1	that	that	PRON
ftr-424	1130	2	is	be	AUX
ftr-424	1130	3	the	the	DET
ftr-424	1130	4	inherent	inherent	ADJ
ftr-424	1130	5	result	result	NOUN
ftr-424	1130	6	of	of	ADP
ftr-424	1130	7	treating	treat	VERB
ftr-424	1130	8	any	any	DET
ftr-424	1130	9	regular	regular	ADJ
ftr-424	1130	10	tax	tax	NOUN
ftr-424	1130	11	deduction	deduction	NOUN
ftr-424	1130	12	as	as	ADP
ftr-424	1130	13	an	an	DET
ftr-424	1130	14	amt	amt	PROPN
ftr-424	1130	15	preference	preference	NOUN
ftr-424	1130	16	.	.	PUNCT
ftr-424	1131	1	the	the	DET
ftr-424	1131	2	amt	amt	PROPN
ftr-424	1131	3	treatment	treatment	NOUN
ftr-424	1131	4	also	also	ADV
ftr-424	1131	5	unambiguously	unambiguously	ADV
ftr-424	1131	6	leads	lead	VERB
ftr-424	1131	7	to	to	ADP
ftr-424	1131	8	disparate	disparate	PROPN
ftr-424	1131	9	amt	amt	PROPN
ftr-424	1131	10	results	result	NOUN
ftr-424	1131	11	for	for	ADP
ftr-424	1131	12	taxpayers	taxpayer	NOUN
ftr-424	1131	13	depending	depend	VERB
ftr-424	1131	14	on	on	ADP
ftr-424	1131	15	their	their	PRON
ftr-424	1131	16	geographic	geographic	ADJ
ftr-424	1131	17	location	location	NOUN
ftr-424	1131	18	,	,	PUNCT
ftr-424	1131	19	since	since	SCONJ
ftr-424	1131	20	different	different	ADJ
ftr-424	1131	21	states	state	NOUN
ftr-424	1131	22	in	in	ADP
ftr-424	1131	23	the	the	DET
ftr-424	1131	24	federal	federal	ADJ
ftr-424	1131	25	system	system	NOUN
ftr-424	1131	26	exercise	exercise	VERB
ftr-424	1131	27	their	their	PRON
ftr-424	1131	28	powers	power	NOUN
ftr-424	1131	29	to	to	PART
ftr-424	1131	30	tax	tax	VERB
ftr-424	1131	31	in	in	ADP
ftr-424	1131	32	different	different	ADJ
ftr-424	1131	33	ways	way	NOUN
ftr-424	1131	34	.	.	PUNCT
ftr-424	1132	1	when	when	SCONJ
ftr-424	1132	2	the	the	DET
ftr-424	1132	3	treatment	treatment	NOUN
ftr-424	1132	4	of	of	ADP
ftr-424	1132	5	state	state	NOUN
ftr-424	1132	6	and	and	CCONJ
ftr-424	1132	7	local	local	ADJ
ftr-424	1132	8	taxes	taxis	NOUN
ftr-424	1132	9	is	be	AUX
ftr-424	1132	10	viewed	view	VERB
ftr-424	1132	11	in	in	ADP
ftr-424	1132	12	the	the	DET
ftr-424	1132	13	larger	large	ADJ
ftr-424	1132	14	context	context	NOUN
ftr-424	1132	15	,	,	PUNCT
ftr-424	1132	16	however	however	ADV
ftr-424	1132	17	,	,	PUNCT
ftr-424	1132	18	it	it	PRON
ftr-424	1132	19	appears	appear	VERB
ftr-424	1132	20	that	that	SCONJ
ftr-424	1132	21	the	the	DET
ftr-424	1132	22	amt	amt	PROPN
ftr-424	1132	23	preference	preference	NOUN
ftr-424	1132	24	for	for	ADP
ftr-424	1132	25	state	state	NOUN
ftr-424	1132	26	taxes	taxis	NOUN
ftr-424	1132	27	acts	act	VERB
ftr-424	1132	28	in	in	ADP
ftr-424	1132	29	some	some	DET
ftr-424	1132	30	ways	way	NOUN
ftr-424	1132	31	as	as	ADP
ftr-424	1132	32	a	a	DET
ftr-424	1132	33	leveler	leveler	NOUN
ftr-424	1132	34	rather	rather	ADV
ftr-424	1132	35	than	than	ADP
ftr-424	1132	36	a	a	DET
ftr-424	1132	37	gap	gap	NOUN
ftr-424	1132	38	creator	creator	NOUN
ftr-424	1132	39	and	and	CCONJ
ftr-424	1132	40	corresponds	correspond	VERB
ftr-424	1132	41	to	to	ADP
ftr-424	1132	42	basic	basic	ADJ
ftr-424	1132	43	notions	notion	NOUN
ftr-424	1132	44	of	of	ADP
ftr-424	1132	45	fairness	fairness	NOUN
ftr-424	1132	46	in	in	ADP
ftr-424	1132	47	a	a	DET
ftr-424	1132	48	federal	federal	ADJ
ftr-424	1132	49	system	system	NOUN
ftr-424	1132	50	,	,	PUNCT
ftr-424	1132	51	in	in	SCONJ
ftr-424	1132	52	that	that	SCONJ
ftr-424	1132	53	those	those	PRON
ftr-424	1132	54	who	who	PRON
ftr-424	1132	55	pay	pay	VERB
ftr-424	1132	56	higher	high	ADJ
ftr-424	1132	57	state	state	NOUN
ftr-424	1132	58	taxes	taxis	NOUN
ftr-424	1132	59	are	be	AUX
ftr-424	1132	60	likely	likely	ADJ
ftr-424	1132	61	to	to	PART
ftr-424	1132	62	receive	receive	VERB
ftr-424	1132	63	correspondingly	correspondingly	ADV
ftr-424	1132	64	greater	great	ADJ
ftr-424	1132	65	state	state	NOUN
ftr-424	1132	66	benefits	benefit	NOUN
ftr-424	1132	67	and	and	CCONJ
ftr-424	1132	68	the	the	DET
ftr-424	1132	69	amt	amt	PROPN
ftr-424	1132	70	acts	act	VERB
ftr-424	1132	71	in	in	ADP
ftr-424	1132	72	this	this	DET
ftr-424	1132	73	way	way	NOUN
ftr-424	1132	74	as	as	ADP
ftr-424	1132	75	a	a	DET
ftr-424	1132	76	redistributive	redistributive	ADJ
ftr-424	1132	77	force	force	NOUN
ftr-424	1132	78	.	.	PUNCT
ftr-424	1133	1	the	the	DET
ftr-424	1133	2	choice	choice	NOUN
ftr-424	1133	3	between	between	ADP
ftr-424	1133	4	these	these	DET
ftr-424	1133	5	policies	policy	NOUN
ftr-424	1133	6	should	should	AUX
ftr-424	1133	7	therefore	therefore	ADV
ftr-424	1133	8	be	be	AUX
ftr-424	1133	9	made	make	VERB
ftr-424	1133	10	on	on	ADP
ftr-424	1133	11	the	the	DET
ftr-424	1133	12	grounds	ground	NOUN
ftr-424	1133	13	of	of	ADP
ftr-424	1133	14	the	the	DET
ftr-424	1133	15	ultimate	ultimate	ADJ
ftr-424	1133	16	goal	goal	NOUN
ftr-424	1133	17	expected	expect	VERB
ftr-424	1133	18	to	to	PART
ftr-424	1133	19	be	be	AUX
ftr-424	1133	20	achieved	achieve	VERB
ftr-424	1133	21	.	.	PUNCT
ftr-424	1134	1	in	in	ADP
ftr-424	1134	2	part	part	NOUN
ftr-424	1134	3	v	v	NOUN
ftr-424	1134	4	,	,	PUNCT
ftr-424	1134	5	i	i	PRON
ftr-424	1134	6	recommend	recommend	VERB
ftr-424	1134	7	a	a	DET
ftr-424	1134	8	modest	modest	ADJ
ftr-424	1134	9	adjustment	adjustment	NOUN
ftr-424	1134	10	to	to	ADP
ftr-424	1134	11	the	the	DET
ftr-424	1134	12	current	current	ADJ
ftr-424	1134	13	treatment	treatment	NOUN
ftr-424	1134	14	of	of	ADP
ftr-424	1134	15	state	state	NOUN
ftr-424	1134	16	and	and	CCONJ
ftr-424	1134	17	local	local	ADJ
ftr-424	1134	18	taxes	taxis	NOUN
ftr-424	1134	19	for	for	ADP
ftr-424	1134	20	amt	amt	PROPN
ftr-424	1134	21	purposes	purpose	NOUN
ftr-424	1134	22	,	,	PUNCT
ftr-424	1134	23	in	in	ADP
ftr-424	1134	24	order	order	NOUN
ftr-424	1134	25	to	to	PART
ftr-424	1134	26	reduce	reduce	VERB
ftr-424	1134	27	inconsistencies	inconsistency	NOUN
ftr-424	1134	28	between	between	ADP
ftr-424	1134	29	the	the	DET
ftr-424	1134	30	two	two	NUM
ftr-424	1134	31	systems	system	NOUN
ftr-424	1134	32	while	while	SCONJ
ftr-424	1134	33	ensuring	ensure	VERB
ftr-424	1134	34	that	that	SCONJ
ftr-424	1134	35	wealthy	wealthy	ADJ
ftr-424	1134	36	taxpayers	taxpayer	NOUN
ftr-424	1134	37	can	can	AUX
ftr-424	1134	38	not	not	PART
ftr-424	1134	39	use	use	VERB
ftr-424	1134	40	their	their	PRON
ftr-424	1134	41	large	large	ADJ
ftr-424	1134	42	property	property	NOUN
ftr-424	1134	43	holdings	holding	NOUN
ftr-424	1134	44	as	as	ADP
ftr-424	1134	45	a	a	DET
ftr-424	1134	46	free	free	ADJ
ftr-424	1134	47	pass	pass	NOUN
ftr-424	1134	48	on	on	ADP
ftr-424	1134	49	the	the	DET
ftr-424	1134	50	tax	tax	NOUN
ftr-424	1134	51	system	system	NOUN
ftr-424	1134	52	.	.	PUNCT
ftr-424	1135	1	the	the	DET
ftr-424	1135	2	overall	overall	ADJ
ftr-424	1135	3	result	result	NOUN
ftr-424	1135	4	of	of	ADP
ftr-424	1135	5	this	this	DET
ftr-424	1135	6	adjustment	adjustment	NOUN
ftr-424	1135	7	should	should	AUX
ftr-424	1135	8	provide	provide	VERB
ftr-424	1135	9	greater	great	ADJ
ftr-424	1135	10	structural	structural	ADJ
ftr-424	1135	11	coherence	coherence	NOUN
ftr-424	1135	12	and	and	CCONJ
ftr-424	1135	13	closer	close	ADJ
ftr-424	1135	14	fidelity	fidelity	NOUN
ftr-424	1135	15	to	to	ADP
ftr-424	1135	16	the	the	DET
ftr-424	1135	17	underlying	underlie	VERB
ftr-424	1135	18	distributional	distributional	ADJ
ftr-424	1135	19	rationale	rationale	NOUN
ftr-424	1135	20	for	for	ADP
ftr-424	1135	21	the	the	DET
ftr-424	1135	22	amt	amt	PROPN
ftr-424	1135	23	.	.	PUNCT
ftr-424	1136	1	[	[	X
ftr-424	1136	2	vol	vol	NOUN
ftr-424	1136	3	.	.	PUNCT
ftr-424	1136	4	6:9	6:9	NUM
ftr-424	1137	1	congress	congress	PROPN
ftr-424	1137	2	fiddles	fiddle	VERB
ftr-424	1137	3	while	while	SCONJ
ftr-424	1137	4	middle	middle	PROPN
ftr-424	1137	5	america	america	PROPN
ftr-424	1137	6	burns	burn	VERB
ftr-424	1137	7	3	3	NUM
ftr-424	1137	8	.	.	PUNCT
ftr-424	1137	9	medical	medical	ADJ
ftr-424	1137	10	expenses	expense	NOUN
ftr-424	1137	11	the	the	DET
ftr-424	1137	12	amt	amt	PROPN
ftr-424	1137	13	includes	include	VERB
ftr-424	1137	14	one	one	NUM
ftr-424	1137	15	adjustment	adjustment	NOUN
ftr-424	1137	16	that	that	PRON
ftr-424	1137	17	is	be	AUX
ftr-424	1137	18	viewed	view	VERB
ftr-424	1137	19	as	as	ADP
ftr-424	1137	20	particularly	particularly	ADV
ftr-424	1137	21	harsh	harsh	ADJ
ftr-424	1137	22	and	and	CCONJ
ftr-424	1137	23	hard	hard	ADJ
ftr-424	1137	24	to	to	PART
ftr-424	1137	25	justify	justify	VERB
ftr-424	1137	26	,	,	PUNCT
ftr-424	1137	27	in	in	SCONJ
ftr-424	1137	28	that	that	SCONJ
ftr-424	1137	29	it	it	PRON
ftr-424	1137	30	limits	limit	VERB
ftr-424	1137	31	medical	medical	ADJ
ftr-424	1137	32	deductions	deduction	NOUN
ftr-424	1137	33	.	.	PUNCT
ftr-424	1138	1	"0	"0	VERB
ftr-424	1138	2	7	7	NUM
ftr-424	1138	3	the	the	DET
ftr-424	1138	4	itemized	itemize	VERB
ftr-424	1138	5	deduction	deduction	NOUN
ftr-424	1138	6	for	for	ADP
ftr-424	1138	7	medical	medical	ADJ
ftr-424	1138	8	expenses	expense	NOUN
ftr-424	1138	9	is	be	AUX
ftr-424	1138	10	limited	limit	VERB
ftr-424	1138	11	under	under	ADP
ftr-424	1138	12	the	the	DET
ftr-424	1138	13	regular	regular	ADJ
ftr-424	1138	14	income	income	NOUN
ftr-424	1138	15	tax	tax	NOUN
ftr-424	1138	16	to	to	ADP
ftr-424	1138	17	amounts	amount	NOUN
ftr-424	1138	18	in	in	ADP
ftr-424	1138	19	excess	excess	NOUN
ftr-424	1138	20	of	of	ADP
ftr-424	1138	21	7.5	7.5	NUM
ftr-424	1138	22	%	%	NOUN
ftr-424	1138	23	of	of	ADP
ftr-424	1138	24	agi	agi	NOUN
ftr-424	1138	25	.	.	PUNCT
ftr-424	1139	1	under	under	ADP
ftr-424	1139	2	the	the	DET
ftr-424	1139	3	amt	amt	PROPN
ftr-424	1139	4	,	,	PUNCT
ftr-424	1139	5	it	it	PRON
ftr-424	1139	6	is	be	AUX
ftr-424	1139	7	further	far	ADV
ftr-424	1139	8	restricted	restrict	VERB
ftr-424	1139	9	to	to	ADP
ftr-424	1139	10	amounts	amount	NOUN
ftr-424	1139	11	in	in	ADP
ftr-424	1139	12	excess	excess	NOUN
ftr-424	1139	13	of	of	ADP
ftr-424	1139	14	10	10	NUM
ftr-424	1139	15	%	%	NOUN
ftr-424	1139	16	of	of	ADP
ftr-424	1139	17	agi.2	agi.2	PROPN
ftr-424	1139	18	°	°	PROPN
ftr-424	1139	19	8	8	NUM
ftr-424	1139	20	the	the	DET
ftr-424	1139	21	question	question	NOUN
ftr-424	1139	22	that	that	PRON
ftr-424	1139	23	must	must	AUX
ftr-424	1139	24	be	be	AUX
ftr-424	1139	25	addressed	address	VERB
ftr-424	1139	26	is	be	AUX
ftr-424	1139	27	whether	whether	SCONJ
ftr-424	1139	28	the	the	DET
ftr-424	1139	29	additional	additional	ADJ
ftr-424	1139	30	limitation	limitation	NOUN
ftr-424	1139	31	under	under	ADP
ftr-424	1139	32	the	the	DET
ftr-424	1139	33	amt	amt	PROPN
ftr-424	1139	34	is	be	AUX
ftr-424	1139	35	reasonable	reasonable	ADJ
ftr-424	1139	36	,	,	PUNCT
ftr-424	1139	37	given	give	VERB
ftr-424	1139	38	the	the	DET
ftr-424	1139	39	purpose	purpose	NOUN
ftr-424	1139	40	of	of	ADP
ftr-424	1139	41	the	the	DET
ftr-424	1139	42	amt	amt	PROPN
ftr-424	1139	43	and	and	CCONJ
ftr-424	1139	44	the	the	DET
ftr-424	1139	45	nature	nature	NOUN
ftr-424	1139	46	of	of	ADP
ftr-424	1139	47	the	the	DET
ftr-424	1139	48	medical	medical	ADJ
ftr-424	1139	49	expense	expense	NOUN
ftr-424	1139	50	deduction	deduction	NOUN
ftr-424	1139	51	.	.	PUNCT
ftr-424	1140	1	one	one	PRON
ftr-424	1140	2	could	could	AUX
ftr-424	1140	3	surmise	surmise	VERB
ftr-424	1140	4	that	that	SCONJ
ftr-424	1140	5	congress	congress	PROPN
ftr-424	1140	6	,	,	PUNCT
ftr-424	1140	7	in	in	ADP
ftr-424	1140	8	limiting	limit	VERB
ftr-424	1140	9	medical	medical	ADJ
ftr-424	1140	10	expense	expense	NOUN
ftr-424	1140	11	deductions	deduction	NOUN
ftr-424	1140	12	for	for	ADP
ftr-424	1140	13	regular	regular	ADJ
ftr-424	1140	14	tax	tax	NOUN
ftr-424	1140	15	purposes	purpose	NOUN
ftr-424	1140	16	,	,	PUNCT
ftr-424	1140	17	considered	consider	VERB
ftr-424	1140	18	ordinary	ordinary	ADJ
ftr-424	1140	19	medical	medical	ADJ
ftr-424	1140	20	expenses	expense	NOUN
ftr-424	1140	21	to	to	PART
ftr-424	1140	22	be	be	AUX
ftr-424	1140	23	quintessentially	quintessentially	ADV
ftr-424	1140	24	personal	personal	ADJ
ftr-424	1140	25	expenditures	expenditure	NOUN
ftr-424	1140	26	and	and	CCONJ
ftr-424	1140	27	did	do	AUX
ftr-424	1140	28	not	not	PART
ftr-424	1140	29	want	want	VERB
ftr-424	1140	30	the	the	DET
ftr-424	1140	31	tax	tax	NOUN
ftr-424	1140	32	subsidy	subsidy	NOUN
ftr-424	1140	33	provided	provide	VERB
ftr-424	1140	34	by	by	ADP
ftr-424	1140	35	a	a	DET
ftr-424	1140	36	medical	medical	ADJ
ftr-424	1140	37	expense	expense	NOUN
ftr-424	1140	38	deduction	deduction	NOUN
ftr-424	1140	39	to	to	PART
ftr-424	1140	40	discourage	discourage	VERB
ftr-424	1140	41	the	the	DET
ftr-424	1140	42	reasonable	reasonable	ADJ
ftr-424	1140	43	purchase	purchase	NOUN
ftr-424	1140	44	of	of	ADP
ftr-424	1140	45	private	private	ADJ
ftr-424	1140	46	insurance	insurance	NOUN
ftr-424	1140	47	.	.	PUNCT
ftr-424	1141	1	"9	"9	NOUN
ftr-424	1141	2	yet	yet	CCONJ
ftr-424	1141	3	certainly	certainly	ADV
ftr-424	1141	4	congress	congress	PROPN
ftr-424	1141	5	was	be	AUX
ftr-424	1141	6	concerned	concerned	ADJ
ftr-424	1141	7	that	that	SCONJ
ftr-424	1141	8	extraordinary	extraordinary	ADJ
ftr-424	1141	9	medical	medical	ADJ
ftr-424	1141	10	expenses	expense	NOUN
ftr-424	1141	11	could	could	AUX
ftr-424	1141	12	be	be	AUX
ftr-424	1141	13	well	well	ADV
ftr-424	1141	14	outside	outside	ADP
ftr-424	1141	15	the	the	DET
ftr-424	1141	16	range	range	NOUN
ftr-424	1141	17	of	of	ADP
ftr-424	1141	18	normal	normal	ADJ
ftr-424	1141	19	insurance	insurance	NOUN
ftr-424	1141	20	coverage	coverage	NOUN
ftr-424	1141	21	and	and	CCONJ
ftr-424	1141	22	ordinary	ordinary	ADJ
ftr-424	1141	23	taxpayers	taxpayer	NOUN
ftr-424	1141	24	'	'	PART
ftr-424	1141	25	ability	ability	NOUN
ftr-424	1141	26	to	to	PART
ftr-424	1141	27	pay.2	pay.2	VERB
ftr-424	1141	28	"	"	PUNCT
ftr-424	1141	29	'	'	PUNCT
ftr-424	1141	30	that	that	PRON
ftr-424	1141	31	is	be	AUX
ftr-424	1141	32	,	,	PUNCT
ftr-424	1141	33	the	the	DET
ftr-424	1141	34	allowance	allowance	NOUN
ftr-424	1141	35	of	of	ADP
ftr-424	1141	36	a	a	DET
ftr-424	1141	37	regular	regular	ADJ
ftr-424	1141	38	-	-	PUNCT
ftr-424	1141	39	tax	tax	NOUN
ftr-424	1141	40	medical	medical	ADJ
ftr-424	1141	41	expense	expense	NOUN
ftr-424	1141	42	deduction	deduction	NOUN
ftr-424	1141	43	acknowledges	acknowledge	VERB
ftr-424	1141	44	that	that	SCONJ
ftr-424	1141	45	some	some	DET
ftr-424	1141	46	personal	personal	ADJ
ftr-424	1141	47	expenditures	expenditure	NOUN
ftr-424	1141	48	can	can	AUX
ftr-424	1141	49	be	be	AUX
ftr-424	1141	50	so	so	ADV
ftr-424	1141	51	large	large	ADJ
ftr-424	1141	52	as	as	SCONJ
ftr-424	1141	53	to	to	PART
ftr-424	1141	54	require	require	VERB
ftr-424	1141	55	special	special	ADJ
ftr-424	1141	56	consideration	consideration	NOUN
ftr-424	1141	57	under	under	ADP
ftr-424	1141	58	the	the	DET
ftr-424	1141	59	tax	tax	NOUN
ftr-424	1141	60	system	system	NOUN
ftr-424	1141	61	.	.	PUNCT
ftr-424	1142	1	the	the	DET
ftr-424	1142	2	limitation	limitation	NOUN
ftr-424	1142	3	on	on	ADP
ftr-424	1142	4	medical	medical	ADJ
ftr-424	1142	5	expenses	expense	NOUN
ftr-424	1142	6	sets	set	VERB
ftr-424	1142	7	a	a	DET
ftr-424	1142	8	207	207	NUM
ftr-424	1142	9	.	.	PUNCT
ftr-424	1143	1	see	see	VERB
ftr-424	1143	2	,	,	PUNCT
ftr-424	1143	3	e.g.	e.g.	ADV
ftr-424	1143	4	,	,	PUNCT
ftr-424	1143	5	william	william	PROPN
ftr-424	1143	6	d.	d.	PROPN
ftr-424	1143	7	andrews	andrews	PROPN
ftr-424	1143	8	,	,	PUNCT
ftr-424	1143	9	personal	personal	ADJ
ftr-424	1143	10	deductions	deduction	NOUN
ftr-424	1143	11	in	in	ADP
ftr-424	1143	12	an	an	DET
ftr-424	1143	13	ideal	ideal	ADJ
ftr-424	1143	14	income	income	NOUN
ftr-424	1143	15	tax	tax	NOUN
ftr-424	1143	16	,	,	PUNCT
ftr-424	1143	17	86	86	NUM
ftr-424	1143	18	harv	harv	NOUN
ftr-424	1143	19	.	.	PUNCT
ftr-424	1144	1	l.	l.	PROPN
ftr-424	1144	2	rev	rev	PROPN
ftr-424	1144	3	.	.	PROPN
ftr-424	1144	4	309	309	NUM
ftr-424	1144	5	(	(	PUNCT
ftr-424	1144	6	1972	1972	NUM
ftr-424	1144	7	)	)	PUNCT
ftr-424	1144	8	(	(	PUNCT
ftr-424	1144	9	arguing	argue	VERB
ftr-424	1144	10	that	that	SCONJ
ftr-424	1144	11	medical	medical	ADJ
ftr-424	1144	12	expenses	expense	NOUN
ftr-424	1144	13	should	should	AUX
ftr-424	1144	14	always	always	ADV
ftr-424	1144	15	be	be	AUX
ftr-424	1144	16	deductible	deductible	ADJ
ftr-424	1144	17	)	)	PUNCT
ftr-424	1144	18	;	;	PUNCT
ftr-424	1144	19	aba	aba	PROPN
ftr-424	1144	20	amt	amt	PROPN
ftr-424	1144	21	report	report	NOUN
ftr-424	1144	22	,	,	PUNCT
ftr-424	1144	23	supra	supra	PROPN
ftr-424	1144	24	note	note	NOUN
ftr-424	1144	25	197	197	NUM
ftr-424	1144	26	,	,	PUNCT
ftr-424	1144	27	at	at	ADP
ftr-424	1144	28	8	8	NUM
ftr-424	1144	29	(	(	PUNCT
ftr-424	1144	30	noting	note	VERB
ftr-424	1144	31	that	that	SCONJ
ftr-424	1144	32	the	the	DET
ftr-424	1144	33	current	current	ADJ
ftr-424	1144	34	amt	amt	PROPN
ftr-424	1144	35	penalizes	penalize	VERB
ftr-424	1144	36	taxpayers	taxpayer	NOUN
ftr-424	1144	37	unable	unable	ADJ
ftr-424	1144	38	to	to	PART
ftr-424	1144	39	participate	participate	VERB
ftr-424	1144	40	in	in	ADP
ftr-424	1144	41	tax	tax	NOUN
ftr-424	1144	42	-	-	PUNCT
ftr-424	1144	43	advantaged	advantage	VERB
ftr-424	1144	44	health	health	NOUN
ftr-424	1144	45	savings	saving	NOUN
ftr-424	1144	46	plans	plan	NOUN
ftr-424	1144	47	)	)	PUNCT
ftr-424	1144	48	.	.	PUNCT
ftr-424	1145	1	208	208	NUM
ftr-424	1145	2	.	.	X
ftr-424	1145	3	compare	compare	VERB
ftr-424	1145	4	irc	irc	ADV
ftr-424	1145	5	§	§	PROPN
ftr-424	1145	6	213(a	213(a	NUM
ftr-424	1145	7	)	)	PUNCT
ftr-424	1145	8	(	(	PUNCT
ftr-424	1145	9	limiting	limit	VERB
ftr-424	1145	10	medical	medical	ADJ
ftr-424	1145	11	expense	expense	NOUN
ftr-424	1145	12	deduction	deduction	NOUN
ftr-424	1145	13	to	to	ADP
ftr-424	1145	14	amounts	amount	NOUN
ftr-424	1145	15	in	in	ADP
ftr-424	1145	16	excess	excess	NOUN
ftr-424	1145	17	of	of	ADP
ftr-424	1145	18	7.5	7.5	NUM
ftr-424	1145	19	%	%	NOUN
ftr-424	1145	20	of	of	ADP
ftr-424	1145	21	agi	agi	NOUN
ftr-424	1145	22	)	)	PUNCT
ftr-424	1145	23	with	with	ADP
ftr-424	1145	24	irc	irc	PROPN
ftr-424	1145	25	§	§	PROPN
ftr-424	1145	26	56(b)(1)(b	56(b)(1)(b	NUM
ftr-424	1145	27	)	)	PUNCT
ftr-424	1145	28	(	(	PUNCT
ftr-424	1145	29	limiting	limit	VERB
ftr-424	1145	30	the	the	DET
ftr-424	1145	31	deduction	deduction	NOUN
ftr-424	1145	32	for	for	ADP
ftr-424	1145	33	amt	amt	PROPN
ftr-424	1145	34	purposes	purpose	NOUN
ftr-424	1145	35	to	to	PART
ftr-424	1145	36	amounts	amount	NOUN
ftr-424	1145	37	in	in	ADP
ftr-424	1145	38	excess	excess	NOUN
ftr-424	1145	39	of	of	ADP
ftr-424	1145	40	10	10	NUM
ftr-424	1145	41	%	%	NOUN
ftr-424	1145	42	of	of	ADP
ftr-424	1145	43	agi	agi	NOUN
ftr-424	1145	44	)	)	PUNCT
ftr-424	1145	45	.	.	PUNCT
ftr-424	1146	1	209	209	NUM
ftr-424	1146	2	.	.	PUNCT
ftr-424	1147	1	see	see	VERB
ftr-424	1147	2	,	,	PUNCT
ftr-424	1147	3	e.g.	e.g.	ADV
ftr-424	1147	4	,	,	PUNCT
ftr-424	1147	5	house	house	NOUN
ftr-424	1147	6	ways	way	NOUN
ftr-424	1147	7	&	&	CCONJ
ftr-424	1147	8	means	mean	VERB
ftr-424	1147	9	committee	committee	NOUN
ftr-424	1147	10	,	,	PUNCT
ftr-424	1147	11	report	report	NOUN
ftr-424	1147	12	on	on	ADP
ftr-424	1147	13	the	the	DET
ftr-424	1147	14	revenue	revenue	NOUN
ftr-424	1147	15	act	act	NOUN
ftr-424	1147	16	of	of	ADP
ftr-424	1147	17	1978	1978	NUM
ftr-424	1147	18	,	,	PUNCT
ftr-424	1147	19	h.r	h.r	PROPN
ftr-424	1147	20	.	.	PROPN
ftr-424	1147	21	rep	rep	PROPN
ftr-424	1147	22	.	.	PROPN
ftr-424	1148	1	no	no	INTJ
ftr-424	1148	2	.	.	NOUN
ftr-424	1149	1	95	95	NUM
ftr-424	1149	2	-	-	SYM
ftr-424	1149	3	1445	1445	NUM
ftr-424	1149	4	,	,	PUNCT
ftr-424	1149	5	at	at	ADP
ftr-424	1149	6	43	43	NUM
ftr-424	1149	7	(	(	PUNCT
ftr-424	1149	8	1978	1978	NUM
ftr-424	1149	9	)	)	PUNCT
ftr-424	1149	10	,	,	PUNCT
ftr-424	1149	11	reprinted	reprint	VERB
ftr-424	1149	12	in	in	ADP
ftr-424	1149	13	1978	1978	NUM
ftr-424	1149	14	-	-	SYM
ftr-424	1149	15	3	3	NUM
ftr-424	1149	16	c.b	c.b	PROPN
ftr-424	1149	17	.	.	PROPN
ftr-424	1149	18	181,217	181,217	NUM
ftr-424	1149	19	(	(	PUNCT
ftr-424	1149	20	stating	state	VERB
ftr-424	1149	21	that	that	SCONJ
ftr-424	1149	22	"	"	PUNCT
ftr-424	1149	23	[	[	X
ftr-424	1149	24	t]he	t]he	ADV
ftr-424	1149	25	primary	primary	ADJ
ftr-424	1149	26	rationale	rationale	NOUN
ftr-424	1149	27	"	"	PUNCT
ftr-424	1149	28	for	for	ADP
ftr-424	1149	29	the	the	DET
ftr-424	1149	30	medical	medical	ADJ
ftr-424	1149	31	expense	expense	NOUN
ftr-424	1149	32	deduction	deduction	NOUN
ftr-424	1149	33	is	be	AUX
ftr-424	1149	34	to	to	PART
ftr-424	1149	35	cover	cover	VERB
ftr-424	1149	36	"	"	PUNCT
ftr-424	1149	37	extraordinary	extraordinary	ADJ
ftr-424	1149	38	medical	medical	ADJ
ftr-424	1149	39	costs	cost	NOUN
ftr-424	1149	40	those	those	PRON
ftr-424	1149	41	over	over	ADP
ftr-424	1149	42	a	a	DET
ftr-424	1149	43	floor	floor	NOUN
ftr-424	1149	44	designed	design	VERB
ftr-424	1149	45	to	to	PART
ftr-424	1149	46	exclude	exclude	VERB
ftr-424	1149	47	predictable	predictable	ADJ
ftr-424	1149	48	,	,	PUNCT
ftr-424	1149	49	recurring	recur	VERB
ftr-424	1149	50	expenses	expense	NOUN
ftr-424	1149	51	"	"	PUNCT
ftr-424	1149	52	)	)	PUNCT
ftr-424	1149	53	;	;	PUNCT
ftr-424	1149	54	shaviro	shaviro	NOUN
ftr-424	1149	55	,	,	PUNCT
ftr-424	1149	56	supra	supra	PROPN
ftr-424	1149	57	note	note	NOUN
ftr-424	1149	58	9	9	NUM
ftr-424	1149	59	,	,	PUNCT
ftr-424	1149	60	at	at	ADP
ftr-424	1149	61	1465	1465	NUM
ftr-424	1149	62	(	(	PUNCT
ftr-424	1149	63	discussing	discuss	VERB
ftr-424	1149	64	view	view	NOUN
ftr-424	1149	65	that	that	SCONJ
ftr-424	1149	66	the	the	DET
ftr-424	1149	67	medical	medical	ADJ
ftr-424	1149	68	expense	expense	NOUN
ftr-424	1149	69	deduction	deduction	NOUN
ftr-424	1149	70	amounts	amount	VERB
ftr-424	1149	71	to	to	ADP
ftr-424	1149	72	quasi	quasi	NOUN
ftr-424	1149	73	-	-	NOUN
ftr-424	1149	74	insurance	insurance	NOUN
ftr-424	1149	75	that	that	PRON
ftr-424	1149	76	may	may	AUX
ftr-424	1149	77	be	be	AUX
ftr-424	1149	78	both	both	PRON
ftr-424	1149	79	unnecessary	unnecessary	ADJ
ftr-424	1149	80	and	and	CCONJ
ftr-424	1149	81	socially	socially	ADV
ftr-424	1149	82	costly	costly	ADJ
ftr-424	1149	83	)	)	PUNCT
ftr-424	1149	84	;	;	PUNCT
ftr-424	1149	85	louis	louis	PROPN
ftr-424	1149	86	chapleau	chapleau	PROPN
ftr-424	1149	87	,	,	PUNCT
ftr-424	1149	88	the	the	DET
ftr-424	1149	89	income	income	NOUN
ftr-424	1149	90	tax	tax	NOUN
ftr-424	1149	91	as	as	ADP
ftr-424	1149	92	insurance	insurance	NOUN
ftr-424	1149	93	:	:	PUNCT
ftr-424	1149	94	the	the	DET
ftr-424	1149	95	casualty	casualty	NOUN
ftr-424	1149	96	loss	loss	NOUN
ftr-424	1149	97	and	and	CCONJ
ftr-424	1149	98	medical	medical	ADJ
ftr-424	1149	99	expense	expense	NOUN
ftr-424	1149	100	deductions	deduction	NOUN
ftr-424	1149	101	and	and	CCONJ
ftr-424	1149	102	the	the	DET
ftr-424	1149	103	exclusion	exclusion	NOUN
ftr-424	1149	104	of	of	ADP
ftr-424	1149	105	medical	medical	ADJ
ftr-424	1149	106	insurance	insurance	NOUN
ftr-424	1149	107	premiums	premium	NOUN
ftr-424	1149	108	,	,	PUNCT
ftr-424	1149	109	79	79	NUM
ftr-424	1149	110	calif	calif	NOUN
ftr-424	1149	111	.	.	PUNCT
ftr-424	1150	1	l.	l.	PROPN
ftr-424	1150	2	rev	rev	PROPN
ftr-424	1150	3	.	.	PROPN
ftr-424	1150	4	1485	1485	NUM
ftr-424	1150	5	(	(	PUNCT
ftr-424	1150	6	1991	1991	NUM
ftr-424	1150	7	)	)	PUNCT
ftr-424	1150	8	(	(	PUNCT
ftr-424	1150	9	same	same	ADJ
ftr-424	1150	10	)	)	PUNCT
ftr-424	1150	11	.	.	PUNCT
ftr-424	1151	1	210	210	NUM
ftr-424	1151	2	.	.	PUNCT
ftr-424	1152	1	see	see	VERB
ftr-424	1152	2	,	,	PUNCT
ftr-424	1152	3	e.g.	e.g.	ADV
ftr-424	1152	4	,	,	PUNCT
ftr-424	1152	5	house	house	NOUN
ftr-424	1152	6	ways	way	NOUN
ftr-424	1152	7	&	&	CCONJ
ftr-424	1152	8	means	mean	VERB
ftr-424	1152	9	committee	committee	NOUN
ftr-424	1152	10	,	,	PUNCT
ftr-424	1152	11	report	report	NOUN
ftr-424	1152	12	on	on	ADP
ftr-424	1152	13	the	the	DET
ftr-424	1152	14	revenue	revenue	NOUN
ftr-424	1152	15	act	act	NOUN
ftr-424	1152	16	of	of	ADP
ftr-424	1152	17	1978	1978	NUM
ftr-424	1152	18	,	,	PUNCT
ftr-424	1152	19	h.r	h.r	PROPN
ftr-424	1152	20	.	.	PROPN
ftr-424	1152	21	rep	rep	PROPN
ftr-424	1152	22	.	.	PROPN
ftr-424	1153	1	no	no	INTJ
ftr-424	1153	2	.	.	NOUN
ftr-424	1154	1	95	95	NUM
ftr-424	1154	2	-	-	SYM
ftr-424	1154	3	1445	1445	NUM
ftr-424	1154	4	,	,	PUNCT
ftr-424	1154	5	at	at	ADP
ftr-424	1154	6	43	43	NUM
ftr-424	1154	7	(	(	PUNCT
ftr-424	1154	8	1978	1978	NUM
ftr-424	1154	9	)	)	PUNCT
ftr-424	1154	10	,	,	PUNCT
ftr-424	1154	11	reprinted	reprint	VERB
ftr-424	1154	12	in	in	ADP
ftr-424	1154	13	1978	1978	NUM
ftr-424	1154	14	-	-	SYM
ftr-424	1154	15	3	3	NUM
ftr-424	1154	16	c.b	c.b	PROPN
ftr-424	1154	17	.	.	PROPN
ftr-424	1154	18	181	181	NUM
ftr-424	1154	19	,	,	PUNCT
ftr-424	1154	20	217	217	NUM
ftr-424	1154	21	(	(	PUNCT
ftr-424	1154	22	describing	describe	VERB
ftr-424	1154	23	the	the	DET
ftr-424	1154	24	revision	revision	NOUN
ftr-424	1154	25	to	to	ADP
ftr-424	1154	26	the	the	DET
ftr-424	1154	27	deduction	deduction	NOUN
ftr-424	1154	28	for	for	ADP
ftr-424	1154	29	medical	medical	ADJ
ftr-424	1154	30	expenses	expense	NOUN
ftr-424	1154	31	and	and	CCONJ
ftr-424	1154	32	indicating	indicate	VERB
ftr-424	1154	33	that	that	SCONJ
ftr-424	1154	34	"	"	PUNCT
ftr-424	1154	35	[	[	X
ftr-424	1154	36	t]he	t]he	ADV
ftr-424	1154	37	primary	primary	ADJ
ftr-424	1154	38	rationale	rationale	NOUN
ftr-424	1154	39	for	for	ADP
ftr-424	1154	40	allowing	allow	VERB
ftr-424	1154	41	an	an	DET
ftr-424	1154	42	itemized	itemize	VERB
ftr-424	1154	43	deduction	deduction	NOUN
ftr-424	1154	44	for	for	ADP
ftr-424	1154	45	medical	medical	ADJ
ftr-424	1154	46	expenses	expense	NOUN
ftr-424	1154	47	is	be	AUX
ftr-424	1154	48	that	that	SCONJ
ftr-424	1154	49	'	'	PUNCT
ftr-424	1154	50	extraordinary	extraordinary	ADJ
ftr-424	1154	51	'	'	PUNCT
ftr-424	1154	52	medical	medical	ADJ
ftr-424	1154	53	costs	cost	NOUN
ftr-424	1154	54	those	those	PRON
ftr-424	1154	55	over	over	ADP
ftr-424	1154	56	a	a	DET
ftr-424	1154	57	floor	floor	NOUN
ftr-424	1154	58	designed	design	VERB
ftr-424	1154	59	to	to	PART
ftr-424	1154	60	exclude	exclude	VERB
ftr-424	1154	61	predictable	predictable	ADJ
ftr-424	1154	62	,	,	PUNCT
ftr-424	1154	63	recurring	recur	VERB
ftr-424	1154	64	expenses	expense	NOUN
ftr-424	1154	65	reflect	reflect	VERB
ftr-424	1154	66	an	an	DET
ftr-424	1154	67	economic	economic	ADJ
ftr-424	1154	68	hardship	hardship	NOUN
ftr-424	1154	69	,	,	PUNCT
ftr-424	1154	70	beyond	beyond	ADP
ftr-424	1154	71	the	the	DET
ftr-424	1154	72	individual	individual	NOUN
ftr-424	1154	73	's	's	PART
ftr-424	1154	74	control	control	NOUN
ftr-424	1154	75	,	,	PUNCT
ftr-424	1154	76	which	which	PRON
ftr-424	1154	77	reduces	reduce	VERB
ftr-424	1154	78	the	the	DET
ftr-424	1154	79	ability	ability	NOUN
ftr-424	1154	80	to	to	PART
ftr-424	1154	81	pay	pay	VERB
ftr-424	1154	82	federal	federal	ADJ
ftr-424	1154	83	income	income	NOUN
ftr-424	1154	84	tax	tax	NOUN
ftr-424	1154	85	"	"	PUNCT
ftr-424	1154	86	)	)	PUNCT
ftr-424	1154	87	.	.	PUNCT
ftr-424	1155	1	the	the	DET
ftr-424	1155	2	placement	placement	NOUN
ftr-424	1155	3	of	of	ADP
ftr-424	1155	4	the	the	DET
ftr-424	1155	5	line	line	NOUN
ftr-424	1155	6	for	for	ADP
ftr-424	1155	7	extraordinary	extraordinary	ADJ
ftr-424	1155	8	medical	medical	ADJ
ftr-424	1155	9	expenses	expense	NOUN
ftr-424	1155	10	has	have	AUX
ftr-424	1155	11	changed	change	VERB
ftr-424	1155	12	over	over	ADP
ftr-424	1155	13	time	time	NOUN
ftr-424	1155	14	.	.	PUNCT
ftr-424	1156	1	at	at	ADP
ftr-424	1156	2	the	the	DET
ftr-424	1156	3	time	time	NOUN
ftr-424	1156	4	of	of	ADP
ftr-424	1156	5	the	the	DET
ftr-424	1156	6	consolidation	consolidation	NOUN
ftr-424	1156	7	of	of	ADP
ftr-424	1156	8	medical	medical	ADJ
ftr-424	1156	9	expense	expense	NOUN
ftr-424	1156	10	deductions	deduction	NOUN
ftr-424	1156	11	in	in	ADP
ftr-424	1156	12	1978	1978	NUM
ftr-424	1156	13	,	,	PUNCT
ftr-424	1156	14	taxpayers	taxpayer	NOUN
ftr-424	1156	15	were	be	AUX
ftr-424	1156	16	permitted	permit	VERB
ftr-424	1156	17	to	to	PART
ftr-424	1156	18	deduct	deduct	VERB
ftr-424	1156	19	expenses	expense	NOUN
ftr-424	1156	20	in	in	ADP
ftr-424	1156	21	excess	excess	NOUN
ftr-424	1156	22	of	of	ADP
ftr-424	1156	23	3	3	NUM
ftr-424	1156	24	%	%	NOUN
ftr-424	1156	25	of	of	ADP
ftr-424	1156	26	their	their	PRON
ftr-424	1156	27	adjusted	adjust	VERB
ftr-424	1156	28	gross	gross	ADJ
ftr-424	1156	29	incomes	income	NOUN
ftr-424	1156	30	.	.	PUNCT
ftr-424	1157	1	i	i	PRON
ftr-424	1157	2	d.	d.	PROPN
ftr-424	1157	3	2004	2004	NUM
ftr-424	1157	4	]	]	PUNCT
ftr-424	1158	1	florida	florida	PROPN
ftr-424	1158	2	tax	tax	PROPN
ftr-424	1158	3	review	review	NOUN
ftr-424	1158	4	threshold	threshold	NOUN
ftr-424	1158	5	at	at	ADP
ftr-424	1158	6	a	a	DET
ftr-424	1158	7	rough	rough	ADJ
ftr-424	1158	8	-	-	PUNCT
ftr-424	1158	9	justice	justice	NOUN
ftr-424	1158	10	line	line	NOUN
ftr-424	1158	11	drawn	draw	VERB
ftr-424	1158	12	to	to	PART
ftr-424	1158	13	ensure	ensure	VERB
ftr-424	1158	14	that	that	SCONJ
ftr-424	1158	15	deductions	deduction	NOUN
ftr-424	1158	16	are	be	AUX
ftr-424	1158	17	permitted	permit	VERB
ftr-424	1158	18	only	only	ADV
ftr-424	1158	19	for	for	ADP
ftr-424	1158	20	genuinely	genuinely	ADV
ftr-424	1158	21	extraordinary	extraordinary	ADJ
ftr-424	1158	22	medical	medical	ADJ
ftr-424	1158	23	situations	situation	NOUN
ftr-424	1158	24	.	.	PUNCT
ftr-424	1159	1	although	although	SCONJ
ftr-424	1159	2	any	any	DET
ftr-424	1159	3	line	line	NOUN
ftr-424	1159	4	-	-	PUNCT
ftr-424	1159	5	drawing	drawing	NOUN
ftr-424	1159	6	in	in	ADP
ftr-424	1159	7	this	this	DET
ftr-424	1159	8	situation	situation	NOUN
ftr-424	1159	9	is	be	AUX
ftr-424	1159	10	somewhat	somewhat	ADV
ftr-424	1159	11	arbitrary	arbitrary	ADJ
ftr-424	1159	12	,	,	PUNCT
ftr-424	1159	13	medical	medical	ADJ
ftr-424	1159	14	expenses	expense	NOUN
ftr-424	1159	15	that	that	PRON
ftr-424	1159	16	exceed	exceed	VERB
ftr-424	1159	17	7.5	7.5	NUM
ftr-424	1159	18	%	%	NOUN
ftr-424	1159	19	of	of	ADP
ftr-424	1159	20	agi	agi	NOUN
ftr-424	1159	21	appear	appear	VERB
ftr-424	1159	22	sufficiently	sufficiently	ADV
ftr-424	1159	23	substantial	substantial	ADJ
ftr-424	1159	24	to	to	PART
ftr-424	1159	25	fall	fall	VERB
ftr-424	1159	26	within	within	ADP
ftr-424	1159	27	this	this	DET
ftr-424	1159	28	category	category	NOUN
ftr-424	1159	29	.	.	PUNCT
ftr-424	1160	1	what	what	PRON
ftr-424	1160	2	,	,	PUNCT
ftr-424	1160	3	then	then	ADV
ftr-424	1160	4	,	,	PUNCT
ftr-424	1160	5	could	could	AUX
ftr-424	1160	6	be	be	AUX
ftr-424	1160	7	the	the	DET
ftr-424	1160	8	justification	justification	NOUN
ftr-424	1160	9	for	for	ADP
ftr-424	1160	10	limiting	limit	VERB
ftr-424	1160	11	those	those	DET
ftr-424	1160	12	expenses	expense	NOUN
ftr-424	1160	13	even	even	ADV
ftr-424	1160	14	further	far	ADV
ftr-424	1160	15	for	for	ADP
ftr-424	1160	16	amt	amt	PROPN
ftr-424	1160	17	purposes	purpose	NOUN
ftr-424	1160	18	?	?	PUNCT
ftr-424	1161	1	once	once	ADV
ftr-424	1161	2	an	an	DET
ftr-424	1161	3	arbitrary	arbitrary	ADJ
ftr-424	1161	4	line	line	NOUN
ftr-424	1161	5	has	have	AUX
ftr-424	1161	6	been	be	AUX
ftr-424	1161	7	drawn	draw	VERB
ftr-424	1161	8	to	to	PART
ftr-424	1161	9	distinguish	distinguish	VERB
ftr-424	1161	10	"	"	PUNCT
ftr-424	1161	11	ordinary	ordinary	ADJ
ftr-424	1161	12	"	"	PUNCT
ftr-424	1161	13	medical	medical	ADJ
ftr-424	1161	14	expenditures	expenditure	NOUN
ftr-424	1161	15	from	from	ADP
ftr-424	1161	16	those	those	PRON
ftr-424	1161	17	that	that	PRON
ftr-424	1161	18	are	be	AUX
ftr-424	1161	19	sufficiently	sufficiently	ADV
ftr-424	1161	20	substantial	substantial	ADJ
ftr-424	1161	21	to	to	PART
ftr-424	1161	22	merit	merit	VERB
ftr-424	1161	23	some	some	DET
ftr-424	1161	24	consideration	consideration	NOUN
ftr-424	1161	25	in	in	ADP
ftr-424	1161	26	the	the	DET
ftr-424	1161	27	tax	tax	NOUN
ftr-424	1161	28	system	system	NOUN
ftr-424	1161	29	,	,	PUNCT
ftr-424	1161	30	why	why	SCONJ
ftr-424	1161	31	would	would	AUX
ftr-424	1161	32	it	it	PRON
ftr-424	1161	33	be	be	AUX
ftr-424	1161	34	reasonable	reasonable	ADJ
ftr-424	1161	35	to	to	PART
ftr-424	1161	36	limit	limit	VERB
ftr-424	1161	37	those	those	DET
ftr-424	1161	38	deductions	deduction	NOUN
ftr-424	1161	39	for	for	ADP
ftr-424	1161	40	any	any	DET
ftr-424	1161	41	reason	reason	NOUN
ftr-424	1161	42	?	?	PUNCT
ftr-424	1162	1	one	one	NUM
ftr-424	1162	2	argument	argument	NOUN
ftr-424	1162	3	for	for	ADP
ftr-424	1162	4	increasing	increase	VERB
ftr-424	1162	5	the	the	DET
ftr-424	1162	6	limitation	limitation	NOUN
ftr-424	1162	7	under	under	ADP
ftr-424	1162	8	the	the	DET
ftr-424	1162	9	amt	amt	PROPN
ftr-424	1162	10	is	be	AUX
ftr-424	1162	11	that	that	SCONJ
ftr-424	1162	12	it	it	PRON
ftr-424	1162	13	takes	take	VERB
ftr-424	1162	14	away	away	ADV
ftr-424	1162	15	from	from	ADP
ftr-424	1162	16	wealthy	wealthy	ADJ
ftr-424	1162	17	taxpayers	taxpayer	NOUN
ftr-424	1162	18	some	some	DET
ftr-424	1162	19	portion	portion	NOUN
ftr-424	1162	20	of	of	ADP
ftr-424	1162	21	what	what	PRON
ftr-424	1162	22	otherwise	otherwise	ADV
ftr-424	1162	23	may	may	AUX
ftr-424	1162	24	be	be	AUX
ftr-424	1162	25	a	a	DET
ftr-424	1162	26	subsidy	subsidy	NOUN
ftr-424	1162	27	for	for	ADP
ftr-424	1162	28	"	"	PUNCT
ftr-424	1162	29	luxury	luxury	NOUN
ftr-424	1162	30	"	"	PUNCT
ftr-424	1162	31	health	health	NOUN
ftr-424	1162	32	care	care	NOUN
ftr-424	1162	33	that	that	PRON
ftr-424	1162	34	is	be	AUX
ftr-424	1162	35	beyond	beyond	ADP
ftr-424	1162	36	the	the	DET
ftr-424	1162	37	cost	cost	NOUN
ftr-424	1162	38	of	of	ADP
ftr-424	1162	39	care	care	NOUN
ftr-424	1162	40	that	that	SCONJ
ftr-424	1162	41	an	an	DET
ftr-424	1162	42	ordinary	ordinary	ADJ
ftr-424	1162	43	taxpayer	taxpayer	NOUN
ftr-424	1162	44	can	can	AUX
ftr-424	1162	45	afford	afford	VERB
ftr-424	1162	46	.	.	PUNCT
ftr-424	1163	1	congress	congress	PROPN
ftr-424	1163	2	may	may	AUX
ftr-424	1163	3	have	have	AUX
ftr-424	1163	4	noted	note	VERB
ftr-424	1163	5	,	,	PUNCT
ftr-424	1163	6	for	for	ADP
ftr-424	1163	7	example	example	NOUN
ftr-424	1163	8	,	,	PUNCT
ftr-424	1163	9	that	that	SCONJ
ftr-424	1163	10	the	the	DET
ftr-424	1163	11	highest	high	ADJ
ftr-424	1163	12	income	income	NOUN
ftr-424	1163	13	taxpayers	taxpayer	NOUN
ftr-424	1163	14	take	take	VERB
ftr-424	1163	15	significantly	significantly	ADV
ftr-424	1163	16	higher	high	ADJ
ftr-424	1163	17	medical	medical	ADJ
ftr-424	1163	18	expense	expense	NOUN
ftr-424	1163	19	deductions	deduction	NOUN
ftr-424	1163	20	,	,	PUNCT
ftr-424	1163	21	when	when	SCONJ
ftr-424	1163	22	they	they	PRON
ftr-424	1163	23	do	do	AUX
ftr-424	1163	24	itemize	itemize	VERB
ftr-424	1163	25	for	for	ADP
ftr-424	1163	26	those	those	DET
ftr-424	1163	27	expenses	expense	NOUN
ftr-424	1163	28	,	,	PUNCT
ftr-424	1163	29	than	than	ADP
ftr-424	1163	30	other	other	ADJ
ftr-424	1163	31	taxpayers	taxpayer	NOUN
ftr-424	1163	32	.	.	PUNCT
ftr-424	1164	1	"	"	PUNCT
ftr-424	1164	2	'	'	PUNCT
ftr-424	1164	3	under	under	ADP
ftr-424	1164	4	this	this	DET
ftr-424	1164	5	argument	argument	NOUN
ftr-424	1164	6	,	,	PUNCT
ftr-424	1164	7	congress	congress	PROPN
ftr-424	1164	8	could	could	AUX
ftr-424	1164	9	be	be	AUX
ftr-424	1164	10	considered	consider	VERB
ftr-424	1164	11	to	to	PART
ftr-424	1164	12	have	have	VERB
ftr-424	1164	13	limited	limit	VERB
ftr-424	1164	14	wealthy	wealthy	ADJ
ftr-424	1164	15	taxpayers	taxpayer	NOUN
ftr-424	1164	16	with	with	ADP
ftr-424	1164	17	excessive	excessive	ADJ
ftr-424	1164	18	medical	medical	ADJ
ftr-424	1164	19	expenses	expense	NOUN
ftr-424	1164	20	from	from	ADP
ftr-424	1164	21	milking	milk	VERB
ftr-424	1164	22	the	the	DET
ftr-424	1164	23	system	system	NOUN
ftr-424	1164	24	for	for	ADP
ftr-424	1164	25	deductions	deduction	NOUN
ftr-424	1164	26	not	not	PART
ftr-424	1164	27	genuinely	genuinely	ADV
ftr-424	1164	28	merited	merit	VERB
ftr-424	1164	29	.	.	PUNCT
ftr-424	1165	1	congress	congress	PROPN
ftr-424	1165	2	could	could	AUX
ftr-424	1165	3	have	have	AUX
ftr-424	1165	4	considered	consider	VERB
ftr-424	1165	5	it	it	PRON
ftr-424	1165	6	inappropriate	inappropriate	ADJ
ftr-424	1165	7	to	to	PART
ftr-424	1165	8	subsidize	subsidize	VERB
ftr-424	1165	9	the	the	DET
ftr-424	1165	10	wealthy	wealthy	ADJ
ftr-424	1165	11	taxpayer	taxpayer	NOUN
ftr-424	1165	12	's	's	PART
ftr-424	1165	13	ability	ability	NOUN
ftr-424	1165	14	to	to	PART
ftr-424	1165	15	select	select	VERB
ftr-424	1165	16	the	the	DET
ftr-424	1165	17	best	good	ADJ
ftr-424	1165	18	of	of	ADP
ftr-424	1165	19	care	care	NOUN
ftr-424	1165	20	at	at	ADP
ftr-424	1165	21	the	the	DET
ftr-424	1165	22	finest	fine	ADJ
ftr-424	1165	23	facilities	facility	NOUN
ftr-424	1165	24	with	with	ADP
ftr-424	1165	25	the	the	DET
ftr-424	1165	26	highest	high	ADJ
ftr-424	1165	27	costs	cost	NOUN
ftr-424	1165	28	,	,	PUNCT
ftr-424	1165	29	when	when	SCONJ
ftr-424	1165	30	similar	similar	ADJ
ftr-424	1165	31	treatment	treatment	NOUN
ftr-424	1165	32	is	be	AUX
ftr-424	1165	33	beyond	beyond	ADP
ftr-424	1165	34	the	the	DET
ftr-424	1165	35	reach	reach	NOUN
ftr-424	1165	36	of	of	ADP
ftr-424	1165	37	ordinary	ordinary	ADJ
ftr-424	1165	38	taxpayers	taxpayer	NOUN
ftr-424	1165	39	.	.	PUNCT
ftr-424	1166	1	congress	congress	PROPN
ftr-424	1166	2	could	could	AUX
ftr-424	1166	3	also	also	ADV
ftr-424	1166	4	have	have	AUX
ftr-424	1166	5	considered	consider	VERB
ftr-424	1166	6	it	it	PRON
ftr-424	1166	7	likely	likely	ADJ
ftr-424	1166	8	that	that	SCONJ
ftr-424	1166	9	the	the	DET
ftr-424	1166	10	wealthy	wealthy	ADJ
ftr-424	1166	11	can	can	AUX
ftr-424	1166	12	arrange	arrange	VERB
ftr-424	1166	13	to	to	PART
ftr-424	1166	14	have	have	VERB
ftr-424	1166	15	facilities	facility	NOUN
ftr-424	1166	16	prescribed	prescribe	VERB
ftr-424	1166	17	for	for	ADP
ftr-424	1166	18	medical	medical	ADJ
ftr-424	1166	19	purposes	purpose	NOUN
ftr-424	1166	20	that	that	PRON
ftr-424	1166	21	may	may	AUX
ftr-424	1166	22	not	not	PART
ftr-424	1166	23	be	be	AUX
ftr-424	1166	24	justified	justify	VERB
ftr-424	1166	25	if	if	SCONJ
ftr-424	1166	26	examined	examine	VERB
ftr-424	1166	27	too	too	ADV
ftr-424	1166	28	closely	closely	ADV
ftr-424	1166	29	.	.	PUNCT
ftr-424	1167	1	"2	"2	VERB
ftr-424	1167	2	under	under	ADP
ftr-424	1167	3	this	this	DET
ftr-424	1167	4	logic	logic	NOUN
ftr-424	1167	5	,	,	PUNCT
ftr-424	1167	6	an	an	DET
ftr-424	1167	7	increase	increase	NOUN
ftr-424	1167	8	in	in	ADP
ftr-424	1167	9	the	the	DET
ftr-424	1167	10	threshold	threshold	NOUN
ftr-424	1167	11	for	for	ADP
ftr-424	1167	12	deductibility	deductibility	NOUN
ftr-424	1167	13	might	might	AUX
ftr-424	1167	14	serve	serve	VERB
ftr-424	1167	15	as	as	ADP
ftr-424	1167	16	a	a	DET
ftr-424	1167	17	safeguard	safeguard	NOUN
ftr-424	1167	18	to	to	PART
ftr-424	1167	19	ensure	ensure	VERB
ftr-424	1167	20	that	that	SCONJ
ftr-424	1167	21	the	the	DET
ftr-424	1167	22	government	government	NOUN
ftr-424	1167	23	is	be	AUX
ftr-424	1167	24	not	not	PART
ftr-424	1167	25	merely	merely	ADV
ftr-424	1167	26	subsidizing	subsidize	VERB
ftr-424	1167	27	the	the	DET
ftr-424	1167	28	wealthy	wealthy	ADJ
ftr-424	1167	29	taxpayers	taxpayer	NOUN
ftr-424	1167	30	'	'	PART
ftr-424	1167	31	ability	ability	NOUN
ftr-424	1167	32	to	to	PART
ftr-424	1167	33	enjoy	enjoy	VERB
ftr-424	1167	34	luxury	luxury	NOUN
ftr-424	1167	35	medical	medical	ADJ
ftr-424	1167	36	care	care	NOUN
ftr-424	1167	37	.	.	PUNCT
ftr-424	1168	1	the	the	DET
ftr-424	1168	2	problems	problem	NOUN
ftr-424	1168	3	with	with	ADP
ftr-424	1168	4	this	this	DET
ftr-424	1168	5	argument	argument	NOUN
ftr-424	1168	6	are	be	AUX
ftr-424	1168	7	threefold	threefold	ADJ
ftr-424	1168	8	.	.	PUNCT
ftr-424	1169	1	the	the	DET
ftr-424	1169	2	increased	increase	VERB
ftr-424	1169	3	threshold	threshold	NOUN
ftr-424	1169	4	simply	simply	ADV
ftr-424	1169	5	discounts	discount	VERB
ftr-424	1169	6	a	a	DET
ftr-424	1169	7	portion	portion	NOUN
ftr-424	1169	8	of	of	ADP
ftr-424	1169	9	any	any	DET
ftr-424	1169	10	medical	medical	ADJ
ftr-424	1169	11	bill	bill	NOUN
ftr-424	1169	12	,	,	PUNCT
ftr-424	1169	13	whether	whether	SCONJ
ftr-424	1169	14	a	a	DET
ftr-424	1169	15	luxury	luxury	NOUN
ftr-424	1169	16	bill	bill	NOUN
ftr-424	1169	17	or	or	CCONJ
ftr-424	1169	18	not	not	PART
ftr-424	1169	19	.	.	PUNCT
ftr-424	1170	1	the	the	DET
ftr-424	1170	2	wealthy	wealthy	ADJ
ftr-424	1170	3	may	may	AUX
ftr-424	1170	4	continue	continue	VERB
ftr-424	1170	5	to	to	PART
ftr-424	1170	6	purchase	purchase	VERB
ftr-424	1170	7	luxury	luxury	NOUN
ftr-424	1170	8	care	care	NOUN
ftr-424	1170	9	and	and	CCONJ
ftr-424	1170	10	continue	continue	VERB
ftr-424	1170	11	to	to	PART
ftr-424	1170	12	utilize	utilize	VERB
ftr-424	1170	13	the	the	DET
ftr-424	1170	14	medical	medical	ADJ
ftr-424	1170	15	deduction	deduction	NOUN
ftr-424	1170	16	to	to	PART
ftr-424	1170	17	eliminate	eliminate	VERB
ftr-424	1170	18	tax	tax	NOUN
ftr-424	1170	19	liabilities	liability	NOUN
ftr-424	1170	20	,	,	PUNCT
ftr-424	1170	21	if	if	SCONJ
ftr-424	1170	22	their	their	PRON
ftr-424	1170	23	bills	bill	NOUN
ftr-424	1170	24	are	be	AUX
ftr-424	1170	25	a	a	DET
ftr-424	1170	26	substantial	substantial	ADJ
ftr-424	1170	27	enough	enough	ADJ
ftr-424	1170	28	portion	portion	NOUN
ftr-424	1170	29	of	of	ADP
ftr-424	1170	30	their	their	PRON
ftr-424	1170	31	incomes	income	NOUN
ftr-424	1170	32	.	.	PUNCT
ftr-424	1171	1	taxpayers	taxpayer	NOUN
ftr-424	1171	2	with	with	ADP
ftr-424	1171	3	chronic	chronic	ADJ
ftr-424	1171	4	medical	medical	ADJ
ftr-424	1171	5	211	211	NUM
ftr-424	1171	6	.	.	PUNCT
ftr-424	1172	1	see	see	VERB
ftr-424	1172	2	,	,	PUNCT
ftr-424	1172	3	e.g.	e.g.	ADV
ftr-424	1172	4	,	,	PUNCT
ftr-424	1172	5	ria	ria	PROPN
ftr-424	1172	6	,	,	PUNCT
ftr-424	1172	7	latest	late	ADJ
ftr-424	1172	8	average	average	ADJ
ftr-424	1172	9	itemized	itemize	VERB
ftr-424	1172	10	deductions	deduction	NOUN
ftr-424	1172	11	and	and	CCONJ
ftr-424	1172	12	other	other	ADJ
ftr-424	1172	13	tax	tax	NOUN
ftr-424	1172	14	states	state	NOUN
ftr-424	1172	15	based	base	VERB
ftr-424	1172	16	on	on	ADP
ftr-424	1172	17	preliminary	preliminary	ADJ
ftr-424	1172	18	irs	irs	PROPN
ftr-424	1172	19	data	data	PROPN
ftr-424	1172	20	,	,	PUNCT
ftr-424	1172	21	51	51	NUM
ftr-424	1172	22	fed	fed	PROPN
ftr-424	1172	23	.	.	PUNCT
ftr-424	1173	1	tax	tax	NOUN
ftr-424	1173	2	.	.	PUNCT
ftr-424	1174	1	weekly	weekly	ADJ
ftr-424	1174	2	alert	alert	NOUN
ftr-424	1174	3	no	no	INTJ
ftr-424	1174	4	.	.	PROPN
ftr-424	1174	5	09	09	NUM
ftr-424	1175	1	(	(	PUNCT
ftr-424	1175	2	mar	mar	PROPN
ftr-424	1175	3	.	.	PROPN
ftr-424	1175	4	3	3	NUM
ftr-424	1175	5	,	,	PUNCT
ftr-424	1175	6	2005	2005	NUM
ftr-424	1175	7	)	)	PUNCT
ftr-424	1176	1	[	[	X
ftr-424	1176	2	hereinafter	hereinafter	NOUN
ftr-424	1176	3	,	,	PUNCT
ftr-424	1176	4	tax	tax	NOUN
ftr-424	1176	5	stats	stat	NOUN
ftr-424	1176	6	]	]	PUNCT
ftr-424	1176	7	(	(	PUNCT
ftr-424	1176	8	computing	compute	VERB
ftr-424	1176	9	average	average	ADJ
ftr-424	1176	10	deductions	deduction	NOUN
ftr-424	1176	11	from	from	ADP
ftr-424	1176	12	preliminary	preliminary	ADJ
ftr-424	1176	13	irs	irs	PROPN
ftr-424	1176	14	statistical	statistical	ADJ
ftr-424	1176	15	data	datum	NOUN
ftr-424	1176	16	that	that	PRON
ftr-424	1176	17	show	show	VERB
ftr-424	1176	18	that	that	SCONJ
ftr-424	1176	19	taxpayers	taxpayer	NOUN
ftr-424	1176	20	in	in	ADP
ftr-424	1176	21	the	the	DET
ftr-424	1176	22	$	$	SYM
ftr-424	1176	23	200,000	200,000	NUM
ftr-424	1176	24	and	and	CCONJ
ftr-424	1176	25	up	up	ADP
ftr-424	1176	26	income	income	NOUN
ftr-424	1176	27	category	category	NOUN
ftr-424	1176	28	had	have	VERB
ftr-424	1176	29	average	average	ADJ
ftr-424	1176	30	medical	medical	ADJ
ftr-424	1176	31	expense	expense	NOUN
ftr-424	1176	32	deductions	deduction	NOUN
ftr-424	1176	33	in	in	ADP
ftr-424	1176	34	2003	2003	NUM
ftr-424	1176	35	of	of	ADP
ftr-424	1176	36	$	$	SYM
ftr-424	1176	37	25,719	25,719	NUM
ftr-424	1176	38	,	,	PUNCT
ftr-424	1176	39	while	while	SCONJ
ftr-424	1176	40	taxpayers	taxpayer	NOUN
ftr-424	1176	41	in	in	ADP
ftr-424	1176	42	income	income	NOUN
ftr-424	1176	43	groups	group	NOUN
ftr-424	1176	44	below	below	ADP
ftr-424	1176	45	$	$	SYM
ftr-424	1176	46	100,000	100,000	NUM
ftr-424	1176	47	had	have	VERB
ftr-424	1176	48	average	average	ADJ
ftr-424	1176	49	medical	medical	ADJ
ftr-424	1176	50	expense	expense	NOUN
ftr-424	1176	51	deductions	deduction	NOUN
ftr-424	1176	52	of	of	ADP
ftr-424	1176	53	$	$	SYM
ftr-424	1176	54	5,454	5,454	NUM
ftr-424	1176	55	or	or	CCONJ
ftr-424	1176	56	less	less	ADJ
ftr-424	1176	57	)	)	PUNCT
ftr-424	1176	58	.	.	PUNCT
ftr-424	1177	1	212	212	NUM
ftr-424	1177	2	.	.	PUNCT
ftr-424	1178	1	ferris	ferris	PROPN
ftr-424	1178	2	v.	v.	ADP
ftr-424	1178	3	comm'r	comm'r	PROPN
ftr-424	1178	4	,	,	PUNCT
ftr-424	1178	5	582	582	NUM
ftr-424	1178	6	f.2d	f.2d	NOUN
ftr-424	1178	7	1112	1112	NUM
ftr-424	1178	8	(	(	PUNCT
ftr-424	1178	9	7th	7th	ADJ
ftr-424	1178	10	cir	cir	NOUN
ftr-424	1178	11	.	.	PROPN
ftr-424	1178	12	1978	1978	NUM
ftr-424	1178	13	)	)	PUNCT
ftr-424	1178	14	(	(	PUNCT
ftr-424	1178	15	denying	deny	VERB
ftr-424	1178	16	deductibility	deductibility	NOUN
ftr-424	1178	17	as	as	ADP
ftr-424	1178	18	medical	medical	ADJ
ftr-424	1178	19	expense	expense	NOUN
ftr-424	1178	20	of	of	ADP
ftr-424	1178	21	much	much	ADJ
ftr-424	1178	22	of	of	ADP
ftr-424	1178	23	the	the	DET
ftr-424	1178	24	costs	cost	NOUN
ftr-424	1178	25	of	of	ADP
ftr-424	1178	26	constructing	construct	VERB
ftr-424	1178	27	luxurious	luxurious	ADJ
ftr-424	1178	28	pool	pool	NOUN
ftr-424	1178	29	room	room	NOUN
ftr-424	1178	30	,	,	PUNCT
ftr-424	1178	31	including	include	VERB
ftr-424	1178	32	gold	gold	NOUN
ftr-424	1178	33	faucets	faucet	NOUN
ftr-424	1178	34	,	,	PUNCT
ftr-424	1178	35	as	as	ADP
ftr-424	1178	36	not	not	PART
ftr-424	1178	37	essentially	essentially	ADV
ftr-424	1178	38	medical	medical	ADJ
ftr-424	1178	39	expenses	expense	NOUN
ftr-424	1178	40	)	)	PUNCT
ftr-424	1178	41	.	.	PUNCT
ftr-424	1179	1	another	another	DET
ftr-424	1179	2	argument	argument	NOUN
ftr-424	1179	3	is	be	AUX
ftr-424	1179	4	that	that	SCONJ
ftr-424	1179	5	the	the	DET
ftr-424	1179	6	slightly	slightly	ADV
ftr-424	1179	7	lower	low	ADJ
ftr-424	1179	8	marginal	marginal	ADJ
ftr-424	1179	9	amt	amt	PROPN
ftr-424	1179	10	rate	rate	NOUN
ftr-424	1179	11	would	would	AUX
ftr-424	1179	12	support	support	VERB
ftr-424	1179	13	a	a	DET
ftr-424	1179	14	slightly	slightly	ADV
ftr-424	1179	15	higher	high	ADJ
ftr-424	1179	16	amt	amt	PROPN
ftr-424	1179	17	deduction	deduction	NOUN
ftr-424	1179	18	to	to	PART
ftr-424	1179	19	maintain	maintain	VERB
ftr-424	1179	20	rough	rough	ADJ
ftr-424	1179	21	equivalence	equivalence	NOUN
ftr-424	1179	22	of	of	ADP
ftr-424	1179	23	the	the	DET
ftr-424	1179	24	exemption	exemption	NOUN
ftr-424	1179	25	.	.	PUNCT
ftr-424	1180	1	if	if	SCONJ
ftr-424	1180	2	this	this	PRON
ftr-424	1180	3	were	be	AUX
ftr-424	1180	4	the	the	DET
ftr-424	1180	5	rationale	rationale	NOUN
ftr-424	1180	6	,	,	PUNCT
ftr-424	1180	7	however	however	ADV
ftr-424	1180	8	,	,	PUNCT
ftr-424	1180	9	all	all	DET
ftr-424	1180	10	deductions	deduction	NOUN
ftr-424	1180	11	permitted	permit	VERB
ftr-424	1180	12	under	under	ADP
ftr-424	1180	13	both	both	DET
ftr-424	1180	14	systems	system	NOUN
ftr-424	1180	15	should	should	AUX
ftr-424	1180	16	be	be	AUX
ftr-424	1180	17	similarly	similarly	ADV
ftr-424	1180	18	adjusted	adjust	VERB
ftr-424	1180	19	.	.	PUNCT
ftr-424	1181	1	[	[	X
ftr-424	1181	2	vol	vol	NOUN
ftr-424	1181	3	.	.	PUNCT
ftr-424	1181	4	6:9	6:9	NUM
ftr-424	1182	1	congress	congress	PROPN
ftr-424	1182	2	fiddles	fiddle	VERB
ftr-424	1182	3	while	while	SCONJ
ftr-424	1182	4	middle	middle	PROPN
ftr-424	1182	5	america	america	PROPN
ftr-424	1182	6	burns	burn	VERB
ftr-424	1182	7	problems	problem	NOUN
ftr-424	1182	8	and	and	CCONJ
ftr-424	1182	9	insufficient	insufficient	ADJ
ftr-424	1182	10	insurance	insurance	NOUN
ftr-424	1182	11	may	may	AUX
ftr-424	1182	12	find	find	VERB
ftr-424	1182	13	themselves	themselves	PRON
ftr-424	1182	14	increasingly	increasingly	ADV
ftr-424	1182	15	caught	catch	VERB
ftr-424	1182	16	by	by	ADP
ftr-424	1182	17	the	the	DET
ftr-424	1182	18	amt	amt	PROPN
ftr-424	1182	19	as	as	SCONJ
ftr-424	1182	20	medical	medical	ADJ
ftr-424	1182	21	expenses	expense	NOUN
ftr-424	1182	22	continue	continue	VERB
ftr-424	1182	23	to	to	PART
ftr-424	1182	24	escalate	escalate	VERB
ftr-424	1182	25	faster	fast	ADV
ftr-424	1182	26	than	than	ADP
ftr-424	1182	27	other	other	ADJ
ftr-424	1182	28	expenses	expense	NOUN
ftr-424	1182	29	.	.	PUNCT
ftr-424	1183	1	the	the	DET
ftr-424	1183	2	increased	increase	VERB
ftr-424	1183	3	threshold	threshold	NOUN
ftr-424	1183	4	is	be	AUX
ftr-424	1183	5	thus	thus	ADV
ftr-424	1183	6	a	a	DET
ftr-424	1183	7	very	very	ADV
ftr-424	1183	8	crude	crude	ADJ
ftr-424	1183	9	instrument	instrument	NOUN
ftr-424	1183	10	for	for	ADP
ftr-424	1183	11	disallowing	disallow	VERB
ftr-424	1183	12	deductions	deduction	NOUN
ftr-424	1183	13	for	for	ADP
ftr-424	1183	14	luxury	luxury	NOUN
ftr-424	1183	15	medical	medical	ADJ
ftr-424	1183	16	care	care	NOUN
ftr-424	1183	17	.	.	PUNCT
ftr-424	1184	1	at	at	ADP
ftr-424	1184	2	the	the	DET
ftr-424	1184	3	same	same	ADJ
ftr-424	1184	4	time	time	NOUN
ftr-424	1184	5	,	,	PUNCT
ftr-424	1184	6	the	the	DET
ftr-424	1184	7	increased	increase	VERB
ftr-424	1184	8	threshold	threshold	NOUN
ftr-424	1184	9	operates	operate	VERB
ftr-424	1184	10	to	to	PART
ftr-424	1184	11	penalize	penalize	VERB
ftr-424	1184	12	with	with	ADP
ftr-424	1184	13	higher	high	ADJ
ftr-424	1184	14	tax	tax	NOUN
ftr-424	1184	15	bills	bill	NOUN
ftr-424	1184	16	those	those	PRON
ftr-424	1184	17	who	who	PRON
ftr-424	1184	18	have	have	VERB
ftr-424	1184	19	extraordinarily	extraordinarily	ADV
ftr-424	1184	20	high	high	ADJ
ftr-424	1184	21	medical	medical	ADJ
ftr-424	1184	22	bills	bill	NOUN
ftr-424	1184	23	not	not	PART
ftr-424	1184	24	covered	cover	VERB
ftr-424	1184	25	by	by	ADP
ftr-424	1184	26	health	health	NOUN
ftr-424	1184	27	insurance	insurance	NOUN
ftr-424	1184	28	.	.	PUNCT
ftr-424	1185	1	it	it	PRON
ftr-424	1185	2	thus	thus	ADV
ftr-424	1185	3	appears	appear	VERB
ftr-424	1185	4	to	to	PART
ftr-424	1185	5	strike	strike	VERB
ftr-424	1185	6	hardest	hard	ADV
ftr-424	1185	7	at	at	ADP
ftr-424	1185	8	those	those	PRON
ftr-424	1185	9	who	who	PRON
ftr-424	1185	10	most	most	ADV
ftr-424	1185	11	need	need	VERB
ftr-424	1185	12	the	the	DET
ftr-424	1185	13	intended	intend	VERB
ftr-424	1185	14	benefit	benefit	NOUN
ftr-424	1185	15	of	of	ADP
ftr-424	1185	16	the	the	DET
ftr-424	1185	17	deduction	deduction	NOUN
ftr-424	1185	18	.	.	PUNCT
ftr-424	1186	1	furthermore	furthermore	ADV
ftr-424	1186	2	,	,	PUNCT
ftr-424	1186	3	many	many	ADJ
ftr-424	1186	4	higher	high	ADJ
ftr-424	1186	5	-	-	PUNCT
ftr-424	1186	6	income	income	NOUN
ftr-424	1186	7	taxpayers	taxpayer	NOUN
ftr-424	1186	8	are	be	AUX
ftr-424	1186	9	also	also	ADV
ftr-424	1186	10	the	the	DET
ftr-424	1186	11	ones	one	NOUN
ftr-424	1186	12	able	able	ADJ
ftr-424	1186	13	to	to	PART
ftr-424	1186	14	participate	participate	VERB
ftr-424	1186	15	in	in	ADP
ftr-424	1186	16	tax	tax	NOUN
ftr-424	1186	17	-	-	PUNCT
ftr-424	1186	18	advantaged	advantage	VERB
ftr-424	1186	19	health	health	NOUN
ftr-424	1186	20	savings	saving	NOUN
ftr-424	1186	21	plans	plan	NOUN
ftr-424	1186	22	that	that	PRON
ftr-424	1186	23	entitle	entitle	VERB
ftr-424	1186	24	them	they	PRON
ftr-424	1186	25	to	to	ADP
ftr-424	1186	26	reimbursement	reimbursement	NOUN
ftr-424	1186	27	for	for	ADP
ftr-424	1186	28	medical	medical	ADJ
ftr-424	1186	29	expenses	expense	NOUN
ftr-424	1186	30	up	up	ADP
ftr-424	1186	31	to	to	ADP
ftr-424	1186	32	the	the	DET
ftr-424	1186	33	ceiling	ceiling	NOUN
ftr-424	1186	34	for	for	ADP
ftr-424	1186	35	set	set	NOUN
ftr-424	1186	36	-	-	PUNCT
ftr-424	1186	37	asides	aside	NOUN
ftr-424	1186	38	,	,	PUNCT
ftr-424	1186	39	without	without	ADP
ftr-424	1186	40	certain	certain	ADJ
ftr-424	1186	41	limitations	limitation	NOUN
ftr-424	1186	42	otherwise	otherwise	ADV
ftr-424	1186	43	applicable	applicable	ADJ
ftr-424	1186	44	to	to	ADP
ftr-424	1186	45	medical	medical	ADJ
ftr-424	1186	46	expense	expense	NOUN
ftr-424	1186	47	deductions	deduction	NOUN
ftr-424	1186	48	.	.	PUNCT
ftr-424	1187	1	"3	"3	NOUN
ftr-424	1187	2	these	these	DET
ftr-424	1187	3	three	three	NUM
ftr-424	1187	4	factors	factor	NOUN
ftr-424	1187	5	suggest	suggest	VERB
ftr-424	1187	6	that	that	SCONJ
ftr-424	1187	7	there	there	PRON
ftr-424	1187	8	is	be	VERB
ftr-424	1187	9	not	not	PART
ftr-424	1187	10	a	a	DET
ftr-424	1187	11	convincing	convincing	ADJ
ftr-424	1187	12	rationale	rationale	NOUN
ftr-424	1187	13	for	for	ADP
ftr-424	1187	14	inconsistency	inconsistency	NOUN
ftr-424	1187	15	between	between	ADP
ftr-424	1187	16	the	the	DET
ftr-424	1187	17	regular	regular	ADJ
ftr-424	1187	18	tax	tax	NOUN
ftr-424	1187	19	and	and	CCONJ
ftr-424	1187	20	amt	amt	PROPN
ftr-424	1187	21	systems	system	NOUN
ftr-424	1187	22	.	.	PUNCT
ftr-424	1188	1	once	once	SCONJ
ftr-424	1188	2	congress	congress	PROPN
ftr-424	1188	3	concluded	conclude	VERB
ftr-424	1188	4	that	that	SCONJ
ftr-424	1188	5	medical	medical	ADJ
ftr-424	1188	6	expenses	expense	NOUN
ftr-424	1188	7	that	that	PRON
ftr-424	1188	8	exceed	exceed	VERB
ftr-424	1188	9	a	a	DET
ftr-424	1188	10	certain	certain	ADJ
ftr-424	1188	11	percentage	percentage	NOUN
ftr-424	1188	12	of	of	ADP
ftr-424	1188	13	a	a	DET
ftr-424	1188	14	taxpayer	taxpayer	NOUN
ftr-424	1188	15	's	's	PART
ftr-424	1188	16	agi	agi	NOUN
ftr-424	1188	17	should	should	AUX
ftr-424	1188	18	be	be	AUX
ftr-424	1188	19	deductible	deductible	ADJ
ftr-424	1188	20	for	for	ADP
ftr-424	1188	21	regular	regular	ADJ
ftr-424	1188	22	tax	tax	NOUN
ftr-424	1188	23	purposes	purpose	NOUN
ftr-424	1188	24	in	in	ADP
ftr-424	1188	25	order	order	NOUN
ftr-424	1188	26	to	to	PART
ftr-424	1188	27	alleviate	alleviate	VERB
ftr-424	1188	28	this	this	DET
ftr-424	1188	29	burden	burden	NOUN
ftr-424	1188	30	,	,	PUNCT
ftr-424	1188	31	then	then	ADV
ftr-424	1188	32	that	that	DET
ftr-424	1188	33	amount	amount	NOUN
ftr-424	1188	34	should	should	AUX
ftr-424	1188	35	be	be	AUX
ftr-424	1188	36	deductible	deductible	ADJ
ftr-424	1188	37	for	for	ADP
ftr-424	1188	38	amt	amt	PROPN
ftr-424	1188	39	purposes	purpose	NOUN
ftr-424	1188	40	as	as	ADV
ftr-424	1188	41	well	well	ADV
ftr-424	1188	42	.	.	PUNCT
ftr-424	1189	1	part	part	NOUN
ftr-424	1189	2	v	v	NOUN
ftr-424	1189	3	incorporates	incorporate	VERB
ftr-424	1189	4	this	this	DET
ftr-424	1189	5	conclusion	conclusion	NOUN
ftr-424	1189	6	in	in	ADP
ftr-424	1189	7	the	the	DET
ftr-424	1189	8	recommendations	recommendation	NOUN
ftr-424	1189	9	for	for	ADP
ftr-424	1189	10	amt	amt	PROPN
ftr-424	1189	11	reform	reform	NOUN
ftr-424	1189	12	.	.	PUNCT
ftr-424	1190	1	e.	e.	PROPN
ftr-424	1190	2	accidental	accidental	PROPN
ftr-424	1190	3	taxpayers	taxpayer	NOUN
ftr-424	1190	4	the	the	DET
ftr-424	1190	5	press	press	NOUN
ftr-424	1190	6	has	have	AUX
ftr-424	1190	7	paid	pay	VERB
ftr-424	1190	8	considerable	considerable	ADJ
ftr-424	1190	9	attention	attention	NOUN
ftr-424	1190	10	to	to	ADP
ftr-424	1190	11	two	two	NUM
ftr-424	1190	12	groups	group	NOUN
ftr-424	1190	13	of	of	ADP
ftr-424	1190	14	taxpayers	taxpayer	NOUN
ftr-424	1190	15	who	who	PRON
ftr-424	1190	16	may	may	AUX
ftr-424	1190	17	become	become	VERB
ftr-424	1190	18	subject	subject	ADJ
ftr-424	1190	19	to	to	ADP
ftr-424	1190	20	the	the	DET
ftr-424	1190	21	amt	amt	PROPN
ftr-424	1190	22	because	because	SCONJ
ftr-424	1190	23	of	of	ADP
ftr-424	1190	24	an	an	DET
ftr-424	1190	25	unusually	unusually	ADV
ftr-424	1190	26	large	large	ADJ
ftr-424	1190	27	amount	amount	NOUN
ftr-424	1190	28	of	of	ADP
ftr-424	1190	29	income	income	NOUN
ftr-424	1190	30	received	receive	VERB
ftr-424	1190	31	within	within	ADP
ftr-424	1190	32	one	one	NUM
ftr-424	1190	33	taxable	taxable	ADJ
ftr-424	1190	34	year	year	NOUN
ftr-424	1190	35	.	.	PUNCT
ftr-424	1191	1	one	one	NUM
ftr-424	1191	2	group	group	NOUN
ftr-424	1191	3	is	be	AUX
ftr-424	1191	4	comprised	comprise	VERB
ftr-424	1191	5	of	of	ADP
ftr-424	1191	6	employees	employee	NOUN
ftr-424	1191	7	who	who	PRON
ftr-424	1191	8	exercise	exercise	VERB
ftr-424	1191	9	incentive	incentive	NOUN
ftr-424	1191	10	stock	stock	NOUN
ftr-424	1191	11	options	option	NOUN
ftr-424	1191	12	(	(	PUNCT
ftr-424	1191	13	isos	isos	PROPN
ftr-424	1191	14	)	)	PUNCT
ftr-424	1191	15	to	to	PART
ftr-424	1191	16	buy	buy	VERB
ftr-424	1191	17	stock	stock	NOUN
ftr-424	1191	18	at	at	ADP
ftr-424	1191	19	a	a	DET
ftr-424	1191	20	time	time	NOUN
ftr-424	1191	21	when	when	SCONJ
ftr-424	1191	22	the	the	DET
ftr-424	1191	23	stock	stock	NOUN
ftr-424	1191	24	has	have	VERB
ftr-424	1191	25	a	a	DET
ftr-424	1191	26	very	very	ADV
ftr-424	1191	27	high	high	ADJ
ftr-424	1191	28	fair	fair	ADJ
ftr-424	1191	29	market	market	NOUN
ftr-424	1191	30	value	value	NOUN
ftr-424	1191	31	relative	relative	ADJ
ftr-424	1191	32	to	to	ADP
ftr-424	1191	33	its	its	PRON
ftr-424	1191	34	purchase	purchase	NOUN
ftr-424	1191	35	price	price	NOUN
ftr-424	1191	36	but	but	CCONJ
ftr-424	1191	37	do	do	AUX
ftr-424	1191	38	not	not	PART
ftr-424	1191	39	sell	sell	VERB
ftr-424	1191	40	the	the	DET
ftr-424	1191	41	stock	stock	NOUN
ftr-424	1191	42	until	until	ADP
ftr-424	1191	43	later	later	ADV
ftr-424	1191	44	when	when	SCONJ
ftr-424	1191	45	the	the	DET
ftr-424	1191	46	fair	fair	ADJ
ftr-424	1191	47	market	market	NOUN
ftr-424	1191	48	value	value	NOUN
ftr-424	1191	49	has	have	AUX
ftr-424	1191	50	declined	decline	VERB
ftr-424	1191	51	substantially	substantially	ADV
ftr-424	1191	52	.	.	PUNCT
ftr-424	1192	1	the	the	DET
ftr-424	1192	2	second	second	ADJ
ftr-424	1192	3	group	group	NOUN
ftr-424	1192	4	is	be	AUX
ftr-424	1192	5	comprised	comprise	VERB
ftr-424	1192	6	of	of	ADP
ftr-424	1192	7	litigation	litigation	NOUN
ftr-424	1192	8	plaintiffs	plaintiff	NOUN
ftr-424	1192	9	who	who	PRON
ftr-424	1192	10	seek	seek	VERB
ftr-424	1192	11	a	a	DET
ftr-424	1192	12	damages	damage	NOUN
ftr-424	1192	13	remedy	remedy	NOUN
ftr-424	1192	14	(	(	PUNCT
ftr-424	1192	15	e.g.	e.g.	ADV
ftr-424	1192	16	,	,	PUNCT
ftr-424	1192	17	a	a	DET
ftr-424	1192	18	claim	claim	NOUN
ftr-424	1192	19	in	in	ADP
ftr-424	1192	20	a	a	DET
ftr-424	1192	21	non	non	ADJ
ftr-424	1192	22	-	-	ADJ
ftr-424	1192	23	physical	physical	ADJ
ftr-424	1192	24	personal	personal	ADJ
ftr-424	1192	25	injury	injury	NOUN
ftr-424	1192	26	lawsuit	lawsuit	NOUN
ftr-424	1192	27	related	relate	VERB
ftr-424	1192	28	to	to	ADP
ftr-424	1192	29	employment	employment	NOUN
ftr-424	1192	30	discrimination	discrimination	NOUN
ftr-424	1192	31	or	or	CCONJ
ftr-424	1192	32	similar	similar	ADJ
ftr-424	1192	33	violations	violation	NOUN
ftr-424	1192	34	)	)	PUNCT
ftr-424	1192	35	and	and	CCONJ
ftr-424	1192	36	whose	whose	DET
ftr-424	1192	37	award	award	NOUN
ftr-424	1192	38	includes	include	VERB
ftr-424	1192	39	an	an	DET
ftr-424	1192	40	amount	amount	NOUN
ftr-424	1192	41	payable	payable	ADJ
ftr-424	1192	42	to	to	ADP
ftr-424	1192	43	their	their	PRON
ftr-424	1192	44	attorneys	attorney	NOUN
ftr-424	1192	45	in	in	ADP
ftr-424	1192	46	respect	respect	NOUN
ftr-424	1192	47	of	of	ADP
ftr-424	1192	48	contingent	contingent	ADJ
ftr-424	1192	49	attorney	attorney	NOUN
ftr-424	1192	50	fees	fee	NOUN
ftr-424	1192	51	.	.	PUNCT
ftr-424	1193	1	these	these	DET
ftr-424	1193	2	situations	situation	NOUN
ftr-424	1193	3	involve	involve	VERB
ftr-424	1193	4	extraordinary	extraordinary	ADJ
ftr-424	1193	5	items	item	NOUN
ftr-424	1193	6	that	that	PRON
ftr-424	1193	7	in	in	ADP
ftr-424	1193	8	at	at	ADP
ftr-424	1193	9	least	least	ADJ
ftr-424	1193	10	some	some	PRON
ftr-424	1193	11	sense	sense	NOUN
ftr-424	1193	12	may	may	AUX
ftr-424	1193	13	be	be	AUX
ftr-424	1193	14	considered	consider	VERB
ftr-424	1193	15	"	"	PUNCT
ftr-424	1193	16	phantom	phantom	ADJ
ftr-424	1193	17	income	income	NOUN
ftr-424	1193	18	,	,	PUNCT
ftr-424	1193	19	"	"	PUNCT
ftr-424	1193	20	in	in	SCONJ
ftr-424	1193	21	that	that	SCONJ
ftr-424	1193	22	the	the	DET
ftr-424	1193	23	income	income	NOUN
ftr-424	1193	24	(	(	PUNCT
ftr-424	1193	25	stock	stock	NOUN
ftr-424	1193	26	gain	gain	NOUN
ftr-424	1193	27	or	or	CCONJ
ftr-424	1193	28	attorney	attorney	NOUN
ftr-424	1193	29	fee	fee	NOUN
ftr-424	1193	30	award	award	NOUN
ftr-424	1193	31	)	)	PUNCT
ftr-424	1193	32	is	be	AUX
ftr-424	1193	33	not	not	PART
ftr-424	1193	34	necessarily	necessarily	ADV
ftr-424	1193	35	accompanied	accompany	VERB
ftr-424	1193	36	by	by	ADP
ftr-424	1193	37	an	an	DET
ftr-424	1193	38	increase	increase	NOUN
ftr-424	1193	39	in	in	ADP
ftr-424	1193	40	liquidity	liquidity	NOUN
ftr-424	1193	41	sufficient	sufficient	ADJ
ftr-424	1193	42	to	to	PART
ftr-424	1193	43	pay	pay	VERB
ftr-424	1193	44	the	the	DET
ftr-424	1193	45	amt	amt	PROPN
ftr-424	1193	46	tax	tax	NOUN
ftr-424	1193	47	that	that	PRON
ftr-424	1193	48	is	be	AUX
ftr-424	1193	49	due	due	ADJ
ftr-424	1193	50	for	for	ADP
ftr-424	1193	51	the	the	DET
ftr-424	1193	52	taxable	taxable	ADJ
ftr-424	1193	53	year	year	NOUN
ftr-424	1193	54	of	of	ADP
ftr-424	1193	55	the	the	DET
ftr-424	1193	56	fee	fee	NOUN
ftr-424	1193	57	award	award	NOUN
ftr-424	1193	58	or	or	CCONJ
ftr-424	1193	59	stock	stock	NOUN
ftr-424	1193	60	option	option	NOUN
ftr-424	1193	61	exercise	exercise	NOUN
ftr-424	1193	62	.	.	PUNCT
ftr-424	1194	1	1	1	X
ftr-424	1194	2	.	.	X
ftr-424	1194	3	incentive	incentive	NOUN
ftr-424	1194	4	stock	stock	NOUN
ftr-424	1194	5	options	option	NOUN
ftr-424	1194	6	various	various	ADJ
ftr-424	1194	7	commentators	commentator	NOUN
ftr-424	1194	8	(	(	PUNCT
ftr-424	1194	9	and	and	CCONJ
ftr-424	1194	10	taxpayers	taxpayer	NOUN
ftr-424	1194	11	)	)	PUNCT
ftr-424	1194	12	have	have	AUX
ftr-424	1194	13	raised	raise	VERB
ftr-424	1194	14	concerns	concern	NOUN
ftr-424	1194	15	regarding	regard	VERB
ftr-424	1194	16	the	the	DET
ftr-424	1194	17	amt	amt	PROPN
ftr-424	1194	18	impact	impact	NOUN
ftr-424	1194	19	on	on	ADP
ftr-424	1194	20	iso	iso	NOUN
ftr-424	1194	21	recipients	recipient	NOUN
ftr-424	1194	22	who	who	PRON
ftr-424	1194	23	unwittingly	unwittingly	ADV
ftr-424	1194	24	find	find	VERB
ftr-424	1194	25	213	213	NUM
ftr-424	1194	26	.	.	PUNCT
ftr-424	1195	1	irc	irc	PROPN
ftr-424	1195	2	§	§	PROPN
ftr-424	1195	3	125	125	NUM
ftr-424	1195	4	.	.	PUNCT
ftr-424	1196	1	see	see	AUX
ftr-424	1196	2	also	also	ADV
ftr-424	1196	3	irc	irc	ADV
ftr-424	1196	4	§	§	NOUN
ftr-424	1196	5	§	§	NOUN
ftr-424	1196	6	220	220	NUM
ftr-424	1196	7	,	,	PUNCT
ftr-424	1196	8	223	223	NUM
ftr-424	1196	9	(	(	PUNCT
ftr-424	1196	10	archer	archer	PROPN
ftr-424	1196	11	msa	msa	PROPN
ftr-424	1196	12	and	and	CCONJ
ftr-424	1196	13	health	health	NOUN
ftr-424	1196	14	savings	saving	NOUN
ftr-424	1196	15	accounts	account	NOUN
ftr-424	1196	16	)	)	PUNCT
ftr-424	1196	17	.	.	PUNCT
ftr-424	1197	1	2004	2004	NUM
ftr-424	1197	2	]	]	PUNCT
ftr-424	1197	3	florida	florida	PROPN
ftr-424	1197	4	tax	tax	PROPN
ftr-424	1197	5	review	review	NOUN
ftr-424	1197	6	themselves	themselves	PRON
ftr-424	1197	7	subject	subject	ADJ
ftr-424	1197	8	to	to	ADP
ftr-424	1197	9	what	what	PRON
ftr-424	1197	10	appears	appear	VERB
ftr-424	1197	11	to	to	PART
ftr-424	1197	12	be	be	AUX
ftr-424	1197	13	a	a	DET
ftr-424	1197	14	confiscatory	confiscatory	NOUN
ftr-424	1197	15	amt	amt	PROPN
ftr-424	1197	16	liability.214	liability.214	VERB
ftr-424	1197	17	the	the	DET
ftr-424	1197	18	amt	amt	PROPN
ftr-424	1197	19	liability	liability	NOUN
ftr-424	1197	20	arises	arise	VERB
ftr-424	1197	21	from	from	ADP
ftr-424	1197	22	inclusion	inclusion	NOUN
ftr-424	1197	23	in	in	ADP
ftr-424	1197	24	amt	amt	PROPN
ftr-424	1197	25	income	income	NOUN
ftr-424	1197	26	of	of	ADP
ftr-424	1197	27	gain	gain	NOUN
ftr-424	1197	28	from	from	ADP
ftr-424	1197	29	the	the	DET
ftr-424	1197	30	iso	iso	NOUN
ftr-424	1197	31	exercise	exercise	NOUN
ftr-424	1197	32	(	(	PUNCT
ftr-424	1197	33	i.e.	i.e.	X
ftr-424	1197	34	,	,	PUNCT
ftr-424	1197	35	the	the	DET
ftr-424	1197	36	excess	excess	NOUN
ftr-424	1197	37	of	of	ADP
ftr-424	1197	38	the	the	DET
ftr-424	1197	39	fair	fair	ADJ
ftr-424	1197	40	market	market	NOUN
ftr-424	1197	41	value	value	NOUN
ftr-424	1197	42	of	of	ADP
ftr-424	1197	43	the	the	DET
ftr-424	1197	44	purchased	purchase	VERB
ftr-424	1197	45	stock	stock	NOUN
ftr-424	1197	46	on	on	ADP
ftr-424	1197	47	the	the	DET
ftr-424	1197	48	date	date	NOUN
ftr-424	1197	49	of	of	ADP
ftr-424	1197	50	exercise	exercise	NOUN
ftr-424	1197	51	over	over	ADP
ftr-424	1197	52	the	the	DET
ftr-424	1197	53	exercise	exercise	NOUN
ftr-424	1197	54	price	price	NOUN
ftr-424	1197	55	under	under	ADP
ftr-424	1197	56	the	the	DET
ftr-424	1197	57	isos).215	isos).215	PROPN
ftr-424	1197	58	ordinarily	ordinarily	ADV
ftr-424	1197	59	,	,	PUNCT
ftr-424	1197	60	an	an	DET
ftr-424	1197	61	employee	employee	NOUN
ftr-424	1197	62	must	must	AUX
ftr-424	1197	63	include	include	VERB
ftr-424	1197	64	any	any	DET
ftr-424	1197	65	bargain	bargain	NOUN
ftr-424	1197	66	purchase	purchase	NOUN
ftr-424	1197	67	in	in	ADP
ftr-424	1197	68	income	income	NOUN
ftr-424	1197	69	as	as	ADP
ftr-424	1197	70	ordinary	ordinary	ADJ
ftr-424	1197	71	compensation	compensation	NOUN
ftr-424	1197	72	for	for	ADP
ftr-424	1197	73	regular	regular	ADJ
ftr-424	1197	74	tax	tax	NOUN
ftr-424	1197	75	purposes	purpose	NOUN
ftr-424	1197	76	,	,	PUNCT
ftr-424	1197	77	but	but	CCONJ
ftr-424	1197	78	iso	iso	NOUN
ftr-424	1197	79	gain	gain	NOUN
ftr-424	1197	80	is	be	AUX
ftr-424	1197	81	excluded	exclude	VERB
ftr-424	1197	82	from	from	ADP
ftr-424	1197	83	this	this	PRON
ftr-424	1197	84	requirement.216	requirement.216	VERB
ftr-424	1197	85	a	a	DET
ftr-424	1197	86	recipient	recipient	NOUN
ftr-424	1197	87	must	must	AUX
ftr-424	1197	88	retain	retain	VERB
ftr-424	1197	89	the	the	DET
ftr-424	1197	90	stock	stock	NOUN
ftr-424	1197	91	acquired	acquire	VERB
ftr-424	1197	92	on	on	ADP
ftr-424	1197	93	exercise	exercise	NOUN
ftr-424	1197	94	of	of	ADP
ftr-424	1197	95	an	an	DET
ftr-424	1197	96	iso	iso	NOUN
ftr-424	1197	97	for	for	ADP
ftr-424	1197	98	one	one	NUM
ftr-424	1197	99	year	year	NOUN
ftr-424	1197	100	after	after	ADP
ftr-424	1197	101	exercise	exercise	NOUN
ftr-424	1197	102	(	(	PUNCT
ftr-424	1197	103	and	and	CCONJ
ftr-424	1197	104	must	must	AUX
ftr-424	1197	105	not	not	PART
ftr-424	1197	106	sell	sell	VERB
ftr-424	1197	107	within	within	ADP
ftr-424	1197	108	the	the	DET
ftr-424	1197	109	two	two	NUM
ftr-424	1197	110	-	-	PUNCT
ftr-424	1197	111	year	year	NOUN
ftr-424	1197	112	period	period	NOUN
ftr-424	1197	113	after	after	ADP
ftr-424	1197	114	the	the	DET
ftr-424	1197	115	option	option	NOUN
ftr-424	1197	116	grant	grant	NOUN
ftr-424	1197	117	)	)	PUNCT
ftr-424	1197	118	in	in	ADP
ftr-424	1197	119	order	order	NOUN
ftr-424	1197	120	for	for	SCONJ
ftr-424	1197	121	the	the	DET
ftr-424	1197	122	stock	stock	NOUN
ftr-424	1197	123	purchase	purchase	NOUN
ftr-424	1197	124	to	to	PART
ftr-424	1197	125	qualify	qualify	VERB
ftr-424	1197	126	for	for	ADP
ftr-424	1197	127	iso	iso	NOUN
ftr-424	1197	128	treatment	treatment	NOUN
ftr-424	1197	129	.	.	PUNCT
ftr-424	1198	1	otherwise	otherwise	ADV
ftr-424	1198	2	,	,	PUNCT
ftr-424	1198	3	the	the	DET
ftr-424	1198	4	option	option	NOUN
ftr-424	1198	5	exercise	exercise	NOUN
ftr-424	1198	6	will	will	AUX
ftr-424	1198	7	be	be	AUX
ftr-424	1198	8	taxable	taxable	ADJ
ftr-424	1198	9	under	under	ADP
ftr-424	1198	10	section	section	NOUN
ftr-424	1198	11	83	83	NUM
ftr-424	1198	12	rather	rather	ADV
ftr-424	1198	13	than	than	ADP
ftr-424	1198	14	section	section	VERB
ftr-424	1198	15	421.27	421.27	NUM
ftr-424	1198	16	if	if	SCONJ
ftr-424	1198	17	a	a	DET
ftr-424	1198	18	recipient	recipient	NOUN
ftr-424	1198	19	who	who	PRON
ftr-424	1198	20	exercises	exercise	VERB
ftr-424	1198	21	isos	isos	X
ftr-424	1198	22	has	have	VERB
ftr-424	1198	23	a	a	DET
ftr-424	1198	24	high	high	ADJ
ftr-424	1198	25	regular	regular	ADJ
ftr-424	1198	26	income	income	NOUN
ftr-424	1198	27	with	with	ADP
ftr-424	1198	28	various	various	ADJ
ftr-424	1198	29	amt	amt	PROPN
ftr-424	1198	30	preferences	preference	NOUN
ftr-424	1198	31	or	or	CCONJ
ftr-424	1198	32	if	if	SCONJ
ftr-424	1198	33	the	the	DET
ftr-424	1198	34	gain	gain	NOUN
ftr-424	1198	35	on	on	ADP
ftr-424	1198	36	exercise	exercise	NOUN
ftr-424	1198	37	of	of	ADP
ftr-424	1198	38	the	the	DET
ftr-424	1198	39	isos	isos	NOUN
ftr-424	1198	40	is	be	AUX
ftr-424	1198	41	substantial	substantial	ADJ
ftr-424	1198	42	,	,	PUNCT
ftr-424	1198	43	there	there	PRON
ftr-424	1198	44	is	be	VERB
ftr-424	1198	45	likely	likely	ADJ
ftr-424	1198	46	to	to	PART
ftr-424	1198	47	be	be	AUX
ftr-424	1198	48	an	an	DET
ftr-424	1198	49	amt	amt	PROPN
ftr-424	1198	50	liability	liability	NOUN
ftr-424	1198	51	as	as	ADP
ftr-424	1198	52	a	a	DET
ftr-424	1198	53	result	result	NOUN
ftr-424	1198	54	of	of	ADP
ftr-424	1198	55	the	the	DET
ftr-424	1198	56	iso	iso	NOUN
ftr-424	1198	57	exercise	exercise	NOUN
ftr-424	1198	58	.	.	PUNCT
ftr-424	1199	1	in	in	ADP
ftr-424	1199	2	unusual	unusual	ADJ
ftr-424	1199	3	cases	case	NOUN
ftr-424	1199	4	,	,	PUNCT
ftr-424	1199	5	if	if	SCONJ
ftr-424	1199	6	a	a	DET
ftr-424	1199	7	recipient	recipient	NOUN
ftr-424	1199	8	who	who	PRON
ftr-424	1199	9	exercises	exercise	VERB
ftr-424	1199	10	isos	isos	PROPN
ftr-424	1199	11	does	do	AUX
ftr-424	1199	12	not	not	PART
ftr-424	1199	13	sell	sell	VERB
ftr-424	1199	14	some	some	PRON
ftr-424	1199	15	of	of	ADP
ftr-424	1199	16	the	the	DET
ftr-424	1199	17	stock	stock	NOUN
ftr-424	1199	18	received	receive	VERB
ftr-424	1199	19	before	before	ADP
ftr-424	1199	20	the	the	DET
ftr-424	1199	21	end	end	NOUN
ftr-424	1199	22	of	of	ADP
ftr-424	1199	23	the	the	DET
ftr-424	1199	24	taxable	taxable	ADJ
ftr-424	1199	25	year	year	NOUN
ftr-424	1199	26	of	of	ADP
ftr-424	1199	27	exercise	exercise	NOUN
ftr-424	1199	28	,	,	PUNCT
ftr-424	1199	29	he	he	PRON
ftr-424	1199	30	or	or	CCONJ
ftr-424	1199	31	she	she	PRON
ftr-424	1199	32	may	may	AUX
ftr-424	1199	33	have	have	VERB
ftr-424	1199	34	insufficient	insufficient	ADJ
ftr-424	1199	35	liquid	liquid	ADJ
ftr-424	1199	36	assets	asset	NOUN
ftr-424	1199	37	to	to	PART
ftr-424	1199	38	pay	pay	VERB
ftr-424	1199	39	the	the	DET
ftr-424	1199	40	amt	amt	PROPN
ftr-424	1199	41	tax	tax	NOUN
ftr-424	1199	42	when	when	SCONJ
ftr-424	1199	43	it	it	PRON
ftr-424	1199	44	214	214	NUM
ftr-424	1199	45	.	.	PUNCT
ftr-424	1200	1	see	see	VERB
ftr-424	1200	2	,	,	PUNCT
ftr-424	1200	3	e.g.	e.g.	ADV
ftr-424	1200	4	,	,	PUNCT
ftr-424	1200	5	francine	francine	PROPN
ftr-424	1200	6	j.	j.	PROPN
ftr-424	1200	7	lipman	lipman	PROPN
ftr-424	1200	8	,	,	PUNCT
ftr-424	1200	9	incentive	incentive	NOUN
ftr-424	1200	10	stock	stock	NOUN
ftr-424	1200	11	options	option	NOUN
ftr-424	1200	12	and	and	CCONJ
ftr-424	1200	13	the	the	DET
ftr-424	1200	14	alternative	alternative	ADJ
ftr-424	1200	15	minimum	minimum	ADJ
ftr-424	1200	16	tax	tax	NOUN
ftr-424	1200	17	:	:	PUNCT
ftr-424	1200	18	the	the	DET
ftr-424	1200	19	worst	bad	ADJ
ftr-424	1200	20	of	of	ADP
ftr-424	1200	21	times	time	NOUN
ftr-424	1200	22	,	,	PUNCT
ftr-424	1200	23	39	39	NUM
ftr-424	1200	24	harv	harv	NOUN
ftr-424	1200	25	.	.	PUNCT
ftr-424	1201	1	j.	j.	PROPN
ftr-424	1201	2	on	on	ADP
ftr-424	1201	3	legis	legis	PROPN
ftr-424	1201	4	.	.	PUNCT
ftr-424	1202	1	337	337	NUM
ftr-424	1202	2	,	,	PUNCT
ftr-424	1202	3	339	339	NUM
ftr-424	1202	4	-	-	SYM
ftr-424	1202	5	42	42	NUM
ftr-424	1202	6	(	(	PUNCT
ftr-424	1202	7	2002	2002	NUM
ftr-424	1202	8	)	)	PUNCT
ftr-424	1202	9	(	(	PUNCT
ftr-424	1202	10	explaining	explain	VERB
ftr-424	1202	11	the	the	DET
ftr-424	1202	12	treatment	treatment	NOUN
ftr-424	1202	13	ofisos	ofisos	NOUN
ftr-424	1202	14	and	and	CCONJ
ftr-424	1202	15	describing	describe	VERB
ftr-424	1202	16	the	the	DET
ftr-424	1202	17	advocacy	advocacy	NOUN
ftr-424	1202	18	group	group	NOUN
ftr-424	1202	19	,	,	PUNCT
ftr-424	1202	20	reform	reform	NOUN
ftr-424	1202	21	amt	amt	PROPN
ftr-424	1202	22	,	,	PUNCT
ftr-424	1202	23	and	and	CCONJ
ftr-424	1202	24	its	its	PRON
ftr-424	1202	25	efforts	effort	NOUN
ftr-424	1202	26	to	to	PART
ftr-424	1202	27	gamer	gamer	VERB
ftr-424	1202	28	support	support	NOUN
ftr-424	1202	29	in	in	ADP
ftr-424	1202	30	congress	congress	PROPN
ftr-424	1202	31	for	for	ADP
ftr-424	1202	32	revisions	revision	NOUN
ftr-424	1202	33	to	to	ADP
ftr-424	1202	34	the	the	DET
ftr-424	1202	35	iso	iso	NOUN
ftr-424	1202	36	provisions	provision	NOUN
ftr-424	1202	37	)	)	PUNCT
ftr-424	1202	38	;	;	PUNCT
ftr-424	1202	39	tim	tim	PROPN
ftr-424	1202	40	carlson	carlson	PROPN
ftr-424	1202	41	,	,	PUNCT
ftr-424	1202	42	letter	letter	NOUN
ftr-424	1202	43	to	to	ADP
ftr-424	1202	44	sen	sen	PROPN
ftr-424	1202	45	.	.	PROPN
ftr-424	1202	46	grassley	grassley	PROPN
ftr-424	1202	47	(	(	PUNCT
ftr-424	1202	48	oct	oct	PROPN
ftr-424	1202	49	.	.	PROPN
ftr-424	1202	50	2	2	NUM
ftr-424	1202	51	,	,	PUNCT
ftr-424	1202	52	2003	2003	NUM
ftr-424	1202	53	)	)	PUNCT
ftr-424	1202	54	(	(	PUNCT
ftr-424	1202	55	available	available	ADJ
ftr-424	1202	56	on	on	ADP
ftr-424	1202	57	file	file	NOUN
ftr-424	1202	58	with	with	ADP
ftr-424	1202	59	the	the	DET
ftr-424	1202	60	author	author	NOUN
ftr-424	1202	61	)	)	PUNCT
ftr-424	1202	62	(	(	PUNCT
ftr-424	1202	63	arguing	argue	VERB
ftr-424	1202	64	that	that	SCONJ
ftr-424	1202	65	iso	iso	NOUN
ftr-424	1202	66	recipients	recipient	NOUN
ftr-424	1202	67	should	should	AUX
ftr-424	1202	68	be	be	AUX
ftr-424	1202	69	relieved	relieve	VERB
ftr-424	1202	70	of	of	ADP
ftr-424	1202	71	any	any	DET
ftr-424	1202	72	"	"	PUNCT
ftr-424	1202	73	excessive	excessive	ADJ
ftr-424	1202	74	tax	tax	NOUN
ftr-424	1202	75	prepayments	prepayment	NOUN
ftr-424	1202	76	based	base	VERB
ftr-424	1202	77	on	on	ADP
ftr-424	1202	78	phantom	phantom	ADJ
ftr-424	1202	79	'	'	PUNCT
ftr-424	1202	80	value	value	NOUN
ftr-424	1202	81	'	'	PUNCT
ftr-424	1202	82	of	of	ADP
ftr-424	1202	83	stock	stock	NOUN
ftr-424	1202	84	,	,	PUNCT
ftr-424	1202	85	"	"	PUNCT
ftr-424	1202	86	even	even	ADV
ftr-424	1202	87	in	in	ADP
ftr-424	1202	88	those	those	DET
ftr-424	1202	89	cases	case	NOUN
ftr-424	1202	90	where	where	SCONJ
ftr-424	1202	91	they	they	PRON
ftr-424	1202	92	hold	hold	VERB
ftr-424	1202	93	the	the	DET
ftr-424	1202	94	stock	stock	NOUN
ftr-424	1202	95	for	for	ADP
ftr-424	1202	96	some	some	DET
ftr-424	1202	97	time	time	NOUN
ftr-424	1202	98	after	after	ADP
ftr-424	1202	99	exercise	exercise	NOUN
ftr-424	1202	100	before	before	ADP
ftr-424	1202	101	a	a	DET
ftr-424	1202	102	decline	decline	NOUN
ftr-424	1202	103	in	in	ADP
ftr-424	1202	104	value	value	NOUN
ftr-424	1202	105	)	)	PUNCT
ftr-424	1202	106	.	.	PUNCT
ftr-424	1203	1	215	215	NUM
ftr-424	1203	2	.	.	PUNCT
ftr-424	1203	3	see	see	VERB
ftr-424	1203	4	irc	irc	PROPN
ftr-424	1203	5	§	§	PROPN
ftr-424	1203	6	56(b)(3	56(b)(3	NUM
ftr-424	1203	7	)	)	PUNCT
ftr-424	1203	8	(	(	PUNCT
ftr-424	1203	9	eliminating	eliminate	VERB
ftr-424	1203	10	the	the	DET
ftr-424	1203	11	section	section	NOUN
ftr-424	1203	12	421	421	NUM
ftr-424	1203	13	exclusion	exclusion	NOUN
ftr-424	1203	14	for	for	ADP
ftr-424	1203	15	amt	amt	PROPN
ftr-424	1203	16	purposes	purpose	NOUN
ftr-424	1203	17	)	)	PUNCT
ftr-424	1203	18	.	.	PUNCT
ftr-424	1204	1	216	216	NUM
ftr-424	1204	2	.	.	PUNCT
ftr-424	1204	3	compare	compare	VERB
ftr-424	1204	4	irc	irc	PROPN
ftr-424	1204	5	§	§	PROPN
ftr-424	1204	6	61	61	NUM
ftr-424	1204	7	(	(	PUNCT
ftr-424	1204	8	a	a	NOUN
ftr-424	1204	9	)	)	PUNCT
ftr-424	1204	10	(	(	PUNCT
ftr-424	1204	11	requiring	require	VERB
ftr-424	1204	12	inclusion	inclusion	NOUN
ftr-424	1204	13	in	in	ADP
ftr-424	1204	14	income	income	NOUN
ftr-424	1204	15	ofany	ofany	PROPN
ftr-424	1204	16	compensation	compensation	PROPN
ftr-424	1204	17	received	receive	VERB
ftr-424	1204	18	from	from	ADP
ftr-424	1204	19	an	an	DET
ftr-424	1204	20	employer	employer	NOUN
ftr-424	1204	21	,	,	PUNCT
ftr-424	1204	22	unless	unless	SCONJ
ftr-424	1204	23	specifically	specifically	ADV
ftr-424	1204	24	excluded	exclude	VERB
ftr-424	1204	25	by	by	ADP
ftr-424	1204	26	another	another	DET
ftr-424	1204	27	provision	provision	NOUN
ftr-424	1204	28	)	)	PUNCT
ftr-424	1204	29	with	with	ADP
ftr-424	1204	30	irc	irc	PROPN
ftr-424	1204	31	§	§	PROPN
ftr-424	1204	32	421	421	NUM
ftr-424	1204	33	(	(	PUNCT
ftr-424	1204	34	a	a	NOUN
ftr-424	1204	35	)	)	PUNCT
ftr-424	1204	36	(	(	PUNCT
ftr-424	1204	37	excluding	exclude	VERB
ftr-424	1204	38	gain	gain	NOUN
ftr-424	1204	39	from	from	ADP
ftr-424	1204	40	the	the	DET
ftr-424	1204	41	exercise	exercise	NOUN
ftr-424	1204	42	of	of	ADP
ftr-424	1204	43	isos	isos	NOUN
ftr-424	1204	44	from	from	ADP
ftr-424	1204	45	income	income	NOUN
ftr-424	1204	46	for	for	ADP
ftr-424	1204	47	purposes	purpose	NOUN
ftr-424	1204	48	of	of	ADP
ftr-424	1204	49	the	the	DET
ftr-424	1204	50	regular	regular	ADJ
ftr-424	1204	51	tax	tax	NOUN
ftr-424	1204	52	and	and	CCONJ
ftr-424	1204	53	generally	generally	ADV
ftr-424	1204	54	taxing	tax	VERB
ftr-424	1204	55	appreciation	appreciation	NOUN
ftr-424	1204	56	upon	upon	SCONJ
ftr-424	1204	57	sale	sale	NOUN
ftr-424	1204	58	of	of	ADP
ftr-424	1204	59	stock	stock	NOUN
ftr-424	1204	60	at	at	ADP
ftr-424	1204	61	long	long	ADJ
ftr-424	1204	62	-	-	PUNCT
ftr-424	1204	63	term	term	NOUN
ftr-424	1204	64	capital	capital	NOUN
ftr-424	1204	65	gain	gain	NOUN
ftr-424	1204	66	rates	rate	NOUN
ftr-424	1204	67	)	)	PUNCT
ftr-424	1204	68	.	.	PUNCT
ftr-424	1205	1	217	217	NUM
ftr-424	1205	2	.	.	PUNCT
ftr-424	1206	1	in	in	ADP
ftr-424	1206	2	other	other	ADJ
ftr-424	1206	3	words	word	NOUN
ftr-424	1206	4	,	,	PUNCT
ftr-424	1206	5	a	a	DET
ftr-424	1206	6	disqualifying	disqualifying	ADJ
ftr-424	1206	7	early	early	ADJ
ftr-424	1206	8	disposition	disposition	NOUN
ftr-424	1206	9	converts	convert	VERB
ftr-424	1206	10	the	the	DET
ftr-424	1206	11	stock	stock	NOUN
ftr-424	1206	12	options	option	NOUN
ftr-424	1206	13	into	into	ADP
ftr-424	1206	14	nonqualified	nonqualified	ADJ
ftr-424	1206	15	options	option	NOUN
ftr-424	1206	16	.	.	PUNCT
ftr-424	1207	1	irc	irc	PROPN
ftr-424	1207	2	§	§	PROPN
ftr-424	1207	3	421(b	421(b	PROPN
ftr-424	1207	4	)	)	PUNCT
ftr-424	1207	5	.	.	PUNCT
ftr-424	1208	1	under	under	ADP
ftr-424	1208	2	§	§	PROPN
ftr-424	1208	3	83	83	NUM
ftr-424	1208	4	,	,	PUNCT
ftr-424	1208	5	the	the	DET
ftr-424	1208	6	key	key	ADJ
ftr-424	1208	7	question	question	NOUN
ftr-424	1208	8	then	then	ADV
ftr-424	1208	9	becomes	become	VERB
ftr-424	1208	10	whether	whether	SCONJ
ftr-424	1208	11	the	the	DET
ftr-424	1208	12	option	option	NOUN
ftr-424	1208	13	had	have	VERB
ftr-424	1208	14	a	a	DET
ftr-424	1208	15	readily	readily	ADV
ftr-424	1208	16	ascertainable	ascertainable	ADJ
ftr-424	1208	17	value	value	NOUN
ftr-424	1208	18	at	at	ADP
ftr-424	1208	19	grant	grant	NOUN
ftr-424	1208	20	.	.	PUNCT
ftr-424	1209	1	if	if	SCONJ
ftr-424	1209	2	so	so	ADV
ftr-424	1209	3	,	,	PUNCT
ftr-424	1209	4	the	the	DET
ftr-424	1209	5	value	value	NOUN
ftr-424	1209	6	of	of	ADP
ftr-424	1209	7	the	the	DET
ftr-424	1209	8	option	option	NOUN
ftr-424	1209	9	is	be	AUX
ftr-424	1209	10	treated	treat	VERB
ftr-424	1209	11	as	as	ADP
ftr-424	1209	12	compensation	compensation	NOUN
ftr-424	1209	13	income	income	NOUN
ftr-424	1209	14	at	at	ADP
ftr-424	1209	15	the	the	DET
ftr-424	1209	16	time	time	NOUN
ftr-424	1209	17	of	of	ADP
ftr-424	1209	18	the	the	DET
ftr-424	1209	19	grant	grant	NOUN
ftr-424	1209	20	,	,	PUNCT
ftr-424	1209	21	exercise	exercise	NOUN
ftr-424	1209	22	is	be	AUX
ftr-424	1209	23	not	not	PART
ftr-424	1209	24	a	a	DET
ftr-424	1209	25	taxable	taxable	ADJ
ftr-424	1209	26	event	event	NOUN
ftr-424	1209	27	,	,	PUNCT
ftr-424	1209	28	and	and	CCONJ
ftr-424	1209	29	upon	upon	SCONJ
ftr-424	1209	30	disposition	disposition	NOUN
ftr-424	1209	31	of	of	ADP
ftr-424	1209	32	the	the	DET
ftr-424	1209	33	stock	stock	NOUN
ftr-424	1209	34	the	the	DET
ftr-424	1209	35	recipient	recipient	NOUN
ftr-424	1209	36	has	have	VERB
ftr-424	1209	37	capital	capital	NOUN
ftr-424	1209	38	gain	gain	NOUN
ftr-424	1209	39	income	income	NOUN
ftr-424	1209	40	or	or	CCONJ
ftr-424	1209	41	loss	loss	NOUN
ftr-424	1209	42	(	(	PUNCT
ftr-424	1209	43	which	which	PRON
ftr-424	1209	44	will	will	AUX
ftr-424	1209	45	be	be	AUX
ftr-424	1209	46	long	long	ADJ
ftr-424	1209	47	-	-	PUNCT
ftr-424	1209	48	term	term	NOUN
ftr-424	1209	49	if	if	SCONJ
ftr-424	1209	50	the	the	DET
ftr-424	1209	51	stock	stock	NOUN
ftr-424	1209	52	is	be	AUX
ftr-424	1209	53	held	hold	VERB
ftr-424	1209	54	for	for	ADP
ftr-424	1209	55	the	the	DET
ftr-424	1209	56	long	long	ADJ
ftr-424	1209	57	-	-	PUNCT
ftr-424	1209	58	term	term	NOUN
ftr-424	1209	59	holding	holding	NOUN
ftr-424	1209	60	period	period	NOUN
ftr-424	1209	61	after	after	ADP
ftr-424	1209	62	exercise	exercise	NOUN
ftr-424	1209	63	of	of	ADP
ftr-424	1209	64	the	the	DET
ftr-424	1209	65	option	option	NOUN
ftr-424	1209	66	)	)	PUNCT
ftr-424	1209	67	.	.	PUNCT
ftr-424	1210	1	see	see	VERB
ftr-424	1210	2	regs	reg	NOUN
ftr-424	1210	3	.	.	PUNCT
ftr-424	1211	1	§	§	PROPN
ftr-424	1211	2	1.83	1.83	NUM
ftr-424	1211	3	-	-	SYM
ftr-424	1211	4	7	7	NUM
ftr-424	1211	5	.	.	PUNCT
ftr-424	1212	1	if	if	SCONJ
ftr-424	1212	2	not	not	PART
ftr-424	1212	3	(	(	PUNCT
ftr-424	1212	4	and	and	CCONJ
ftr-424	1212	5	there	there	PRON
ftr-424	1212	6	are	be	VERB
ftr-424	1212	7	no	no	DET
ftr-424	1212	8	restrictions	restriction	NOUN
ftr-424	1212	9	on	on	ADP
ftr-424	1212	10	the	the	DET
ftr-424	1212	11	stock	stock	NOUN
ftr-424	1212	12	acquired	acquire	VERB
ftr-424	1212	13	on	on	ADP
ftr-424	1212	14	exercise	exercise	NOUN
ftr-424	1212	15	)	)	PUNCT
ftr-424	1212	16	,	,	PUNCT
ftr-424	1212	17	then	then	ADV
ftr-424	1212	18	the	the	DET
ftr-424	1212	19	bargain	bargain	NOUN
ftr-424	1212	20	part	part	NOUN
ftr-424	1212	21	of	of	ADP
ftr-424	1212	22	the	the	DET
ftr-424	1212	23	share	share	NOUN
ftr-424	1212	24	purchase	purchase	NOUN
ftr-424	1212	25	is	be	AUX
ftr-424	1212	26	included	include	VERB
ftr-424	1212	27	as	as	ADP
ftr-424	1212	28	compensation	compensation	NOUN
ftr-424	1212	29	income	income	NOUN
ftr-424	1212	30	at	at	ADP
ftr-424	1212	31	exercise	exercise	NOUN
ftr-424	1212	32	,	,	PUNCT
ftr-424	1212	33	and	and	CCONJ
ftr-424	1212	34	a	a	DET
ftr-424	1212	35	later	later	ADJ
ftr-424	1212	36	disposition	disposition	NOUN
ftr-424	1212	37	will	will	AUX
ftr-424	1212	38	result	result	VERB
ftr-424	1212	39	in	in	ADP
ftr-424	1212	40	shortor	shortor	NOUN
ftr-424	1212	41	longterm	longterm	PROPN
ftr-424	1212	42	capital	capital	NOUN
ftr-424	1212	43	gain	gain	NOUN
ftr-424	1212	44	depending	depend	VERB
ftr-424	1212	45	on	on	ADP
ftr-424	1212	46	the	the	DET
ftr-424	1212	47	holding	hold	VERB
ftr-424	1212	48	period	period	NOUN
ftr-424	1212	49	.	.	PUNCT
ftr-424	1213	1	if	if	SCONJ
ftr-424	1213	2	the	the	DET
ftr-424	1213	3	stock	stock	NOUN
ftr-424	1213	4	is	be	AUX
ftr-424	1213	5	restricted	restrict	VERB
ftr-424	1213	6	,	,	PUNCT
ftr-424	1213	7	no	no	DET
ftr-424	1213	8	income	income	NOUN
ftr-424	1213	9	will	will	AUX
ftr-424	1213	10	be	be	AUX
ftr-424	1213	11	recognized	recognize	VERB
ftr-424	1213	12	until	until	SCONJ
ftr-424	1213	13	the	the	DET
ftr-424	1213	14	restrictions	restriction	NOUN
ftr-424	1213	15	are	be	AUX
ftr-424	1213	16	removed	remove	VERB
ftr-424	1213	17	,	,	PUNCT
ftr-424	1213	18	unless	unless	SCONJ
ftr-424	1213	19	the	the	DET
ftr-424	1213	20	holder	holder	NOUN
ftr-424	1213	21	makes	make	VERB
ftr-424	1213	22	a	a	DET
ftr-424	1213	23	§	§	ADJ
ftr-424	1213	24	83(b	83(b	NUM
ftr-424	1213	25	)	)	PUNCT
ftr-424	1213	26	election	election	NOUN
ftr-424	1213	27	.	.	PUNCT
ftr-424	1214	1	i	i	PRON
ftr-424	1214	2	d.	d.	PROPN
ftr-424	1215	1	[	[	X
ftr-424	1215	2	vol	vol	NOUN
ftr-424	1215	3	.	.	PUNCT
ftr-424	1215	4	6:9	6:9	NUM
ftr-424	1216	1	congress	congress	PROPN
ftr-424	1216	2	fiddles	fiddle	VERB
ftr-424	1216	3	while	while	SCONJ
ftr-424	1216	4	middle	middle	PROPN
ftr-424	1216	5	america	america	PROPN
ftr-424	1216	6	burns	burn	VERB
ftr-424	1216	7	becomes	become	VERB
ftr-424	1216	8	due.18	due.18	PROPN
ftr-424	1216	9	assuming	assume	VERB
ftr-424	1216	10	the	the	DET
ftr-424	1216	11	amt	amt	PROPN
ftr-424	1216	12	liability	liability	NOUN
ftr-424	1216	13	is	be	AUX
ftr-424	1216	14	paid	pay	VERB
ftr-424	1216	15	,	,	PUNCT
ftr-424	1216	16	the	the	DET
ftr-424	1216	17	employee	employee	NOUN
ftr-424	1216	18	will	will	AUX
ftr-424	1216	19	have	have	VERB
ftr-424	1216	20	a	a	DET
ftr-424	1216	21	minimum	minimum	ADJ
ftr-424	1216	22	tax	tax	NOUN
ftr-424	1216	23	credit	credit	NOUN
ftr-424	1216	24	that	that	PRON
ftr-424	1216	25	can	can	AUX
ftr-424	1216	26	be	be	AUX
ftr-424	1216	27	used	use	VERB
ftr-424	1216	28	,	,	PUNCT
ftr-424	1216	29	subject	subject	ADJ
ftr-424	1216	30	to	to	ADP
ftr-424	1216	31	limitations	limitation	NOUN
ftr-424	1216	32	,	,	PUNCT
ftr-424	1216	33	against	against	ADP
ftr-424	1216	34	the	the	DET
ftr-424	1216	35	taxpayer	taxpayer	NOUN
ftr-424	1216	36	's	's	PART
ftr-424	1216	37	future	future	ADJ
ftr-424	1216	38	regular	regular	ADJ
ftr-424	1216	39	tax	tax	NOUN
ftr-424	1216	40	liabilities.19	liabilities.19	NOUN
ftr-424	1216	41	if	if	SCONJ
ftr-424	1216	42	the	the	DET
ftr-424	1216	43	taxpayer	taxpayer	NOUN
ftr-424	1216	44	sells	sell	VERB
ftr-424	1216	45	the	the	DET
ftr-424	1216	46	stock	stock	NOUN
ftr-424	1216	47	at	at	ADP
ftr-424	1216	48	a	a	DET
ftr-424	1216	49	loss	loss	NOUN
ftr-424	1216	50	after	after	ADP
ftr-424	1216	51	the	the	DET
ftr-424	1216	52	year	year	NOUN
ftr-424	1216	53	of	of	ADP
ftr-424	1216	54	exercise	exercise	NOUN
ftr-424	1216	55	,	,	PUNCT
ftr-424	1216	56	however	however	ADV
ftr-424	1216	57	,	,	PUNCT
ftr-424	1216	58	the	the	DET
ftr-424	1216	59	amt	amt	PROPN
ftr-424	1216	60	capital	capital	NOUN
ftr-424	1216	61	loss	loss	NOUN
ftr-424	1216	62	can	can	AUX
ftr-424	1216	63	only	only	ADV
ftr-424	1216	64	be	be	AUX
ftr-424	1216	65	carried	carry	VERB
ftr-424	1216	66	forward	forward	ADV
ftr-424	1216	67	.	.	PUNCT
ftr-424	1217	1	such	such	DET
ftr-424	1217	2	a	a	DET
ftr-424	1217	3	capital	capital	NOUN
ftr-424	1217	4	loss	loss	NOUN
ftr-424	1217	5	will	will	AUX
ftr-424	1217	6	be	be	AUX
ftr-424	1217	7	recouped	recoup	VERB
ftr-424	1217	8	only	only	ADV
ftr-424	1217	9	if	if	SCONJ
ftr-424	1217	10	the	the	DET
ftr-424	1217	11	taxpayer	taxpayer	NOUN
ftr-424	1217	12	incurs	incur	VERB
ftr-424	1217	13	amt	amt	PROPN
ftr-424	1217	14	liability	liability	NOUN
ftr-424	1217	15	in	in	ADP
ftr-424	1217	16	future	future	ADJ
ftr-424	1217	17	years	year	NOUN
ftr-424	1217	18	against	against	ADP
ftr-424	1217	19	which	which	PRON
ftr-424	1217	20	the	the	DET
ftr-424	1217	21	loss	loss	NOUN
ftr-424	1217	22	may	may	AUX
ftr-424	1217	23	be	be	AUX
ftr-424	1217	24	offset	offset	VERB
ftr-424	1217	25	.	.	PUNCT
ftr-424	1218	1	for	for	ADP
ftr-424	1218	2	taxpayers	taxpayer	NOUN
ftr-424	1218	3	who	who	PRON
ftr-424	1218	4	lose	lose	VERB
ftr-424	1218	5	their	their	PRON
ftr-424	1218	6	jobs	job	NOUN
ftr-424	1218	7	at	at	ADP
ftr-424	1218	8	the	the	DET
ftr-424	1218	9	same	same	ADJ
ftr-424	1218	10	time	time	NOUN
ftr-424	1218	11	that	that	PRON
ftr-424	1218	12	stock	stock	NOUN
ftr-424	1218	13	purchased	purchase	VERB
ftr-424	1218	14	with	with	ADP
ftr-424	1218	15	isos	isos	ADJ
ftr-424	1218	16	declines	decline	NOUN
ftr-424	1218	17	in	in	ADP
ftr-424	1218	18	value	value	NOUN
ftr-424	1218	19	(	(	PUNCT
ftr-424	1218	20	as	as	ADP
ftr-424	1218	21	in	in	ADP
ftr-424	1218	22	the	the	DET
ftr-424	1218	23	case	case	NOUN
ftr-424	1218	24	of	of	ADP
ftr-424	1218	25	employees	employee	NOUN
ftr-424	1218	26	with	with	ADP
ftr-424	1218	27	stock	stock	NOUN
ftr-424	1218	28	options	option	NOUN
ftr-424	1218	29	who	who	PRON
ftr-424	1218	30	exercised	exercise	VERB
ftr-424	1218	31	options	option	NOUN
ftr-424	1218	32	and	and	CCONJ
ftr-424	1218	33	then	then	ADV
ftr-424	1218	34	lost	lose	VERB
ftr-424	1218	35	gains	gain	NOUN
ftr-424	1218	36	and	and	CCONJ
ftr-424	1218	37	jobs	job	NOUN
ftr-424	1218	38	with	with	ADP
ftr-424	1218	39	the	the	DET
ftr-424	1218	40	bursting	bursting	NOUN
ftr-424	1218	41	of	of	ADP
ftr-424	1218	42	the	the	DET
ftr-424	1218	43	dotcom	dotcom	NOUN
ftr-424	1218	44	bubble	bubble	NOUN
ftr-424	1218	45	)	)	PUNCT
ftr-424	1218	46	,	,	PUNCT
ftr-424	1218	47	there	there	PRON
ftr-424	1218	48	may	may	AUX
ftr-424	1218	49	be	be	AUX
ftr-424	1218	50	limited	limit	VERB
ftr-424	1218	51	opportunity	opportunity	NOUN
ftr-424	1218	52	in	in	ADP
ftr-424	1218	53	the	the	DET
ftr-424	1218	54	future	future	NOUN
ftr-424	1218	55	to	to	PART
ftr-424	1218	56	use	use	VERB
ftr-424	1218	57	the	the	DET
ftr-424	1218	58	capital	capital	NOUN
ftr-424	1218	59	loss	loss	NOUN
ftr-424	1218	60	.	.	PUNCT
ftr-424	1219	1	as	as	SCONJ
ftr-424	1219	2	other	other	ADJ
ftr-424	1219	3	commentators	commentator	NOUN
ftr-424	1219	4	have	have	AUX
ftr-424	1219	5	noted	note	VERB
ftr-424	1219	6	,	,	PUNCT
ftr-424	1219	7	the	the	DET
ftr-424	1219	8	case	case	NOUN
ftr-424	1219	9	for	for	ADP
ftr-424	1219	10	eliminating	eliminate	VERB
ftr-424	1219	11	amt	amt	PROPN
ftr-424	1219	12	liability	liability	NOUN
ftr-424	1219	13	for	for	ADP
ftr-424	1219	14	taxpayers	taxpayer	NOUN
ftr-424	1219	15	who	who	PRON
ftr-424	1219	16	are	be	AUX
ftr-424	1219	17	subject	subject	ADJ
ftr-424	1219	18	to	to	ADP
ftr-424	1219	19	the	the	DET
ftr-424	1219	20	amt	amt	PROPN
ftr-424	1219	21	because	because	SCONJ
ftr-424	1219	22	of	of	ADP
ftr-424	1219	23	significant	significant	ADJ
ftr-424	1219	24	bargain	bargain	NOUN
ftr-424	1219	25	gains	gain	NOUN
ftr-424	1219	26	in	in	ADP
ftr-424	1219	27	stock	stock	NOUN
ftr-424	1219	28	purchased	purchase	VERB
ftr-424	1219	29	under	under	ADP
ftr-424	1219	30	isos	isos	PROPN
ftr-424	1219	31	is	be	AUX
ftr-424	1219	32	not	not	PART
ftr-424	1219	33	a	a	DET
ftr-424	1219	34	sympathetic	sympathetic	ADJ
ftr-424	1219	35	one	one	NOUN
ftr-424	1219	36	,	,	PUNCT
ftr-424	1219	37	in	in	ADP
ftr-424	1219	38	spite	spite	NOUN
ftr-424	1219	39	of	of	ADP
ftr-424	1219	40	the	the	DET
ftr-424	1219	41	stories	story	NOUN
ftr-424	1219	42	of	of	ADP
ftr-424	1219	43	taxpayers	taxpayer	NOUN
ftr-424	1219	44	for	for	ADP
ftr-424	1219	45	whom	whom	PRON
ftr-424	1219	46	this	this	DET
ftr-424	1219	47	provision	provision	NOUN
ftr-424	1219	48	has	have	AUX
ftr-424	1219	49	yielded	yield	VERB
ftr-424	1219	50	harsh	harsh	ADJ
ftr-424	1219	51	results.22	results.22	NOUN
ftr-424	1219	52	°	°	NOUN
ftr-424	1219	53	first	first	ADV
ftr-424	1219	54	,	,	PUNCT
ftr-424	1219	55	recipients	recipient	NOUN
ftr-424	1219	56	,	,	PUNCT
ftr-424	1219	57	who	who	PRON
ftr-424	1219	58	are	be	AUX
ftr-424	1219	59	predominantly	predominantly	ADV
ftr-424	1219	60	top	top	ADJ
ftr-424	1219	61	executives	executive	NOUN
ftr-424	1219	62	and	and	CCONJ
ftr-424	1219	63	not	not	PART
ftr-424	1219	64	rank	rank	NOUN
ftr-424	1219	65	-	-	PUNCT
ftr-424	1219	66	and	and	CCONJ
ftr-424	1219	67	-	-	PUNCT
ftr-424	1219	68	file	file	NOUN
ftr-424	1220	1	employees,221	employees,221	PUNCT
ftr-424	1220	2	have	have	VERB
ftr-424	1220	3	actual	actual	ADJ
ftr-424	1220	4	economic	economic	ADJ
ftr-424	1220	5	services	service	NOUN
ftr-424	1220	6	income	income	NOUN
ftr-424	1220	7	from	from	ADP
ftr-424	1220	8	the	the	DET
ftr-424	1220	9	exercise	exercise	NOUN
ftr-424	1220	10	of	of	ADP
ftr-424	1220	11	isos.222	isos.222	NOUN
ftr-424	1220	12	as	as	ADP
ftr-424	1220	13	in	in	ADP
ftr-424	1220	14	any	any	DET
ftr-424	1220	15	case	case	NOUN
ftr-424	1220	16	when	when	SCONJ
ftr-424	1220	17	a	a	DET
ftr-424	1220	18	taxpayer	taxpayer	NOUN
ftr-424	1220	19	has	have	VERB
ftr-424	1220	20	property	property	NOUN
ftr-424	1220	21	with	with	ADP
ftr-424	1220	22	significant	significant	ADJ
ftr-424	1220	23	appreciation	appreciation	NOUN
ftr-424	1220	24	,	,	PUNCT
ftr-424	1220	25	newly	newly	ADV
ftr-424	1220	26	made	make	VERB
ftr-424	1220	27	millionaires	millionaire	NOUN
ftr-424	1220	28	are	be	AUX
ftr-424	1220	29	able	able	ADJ
ftr-424	1220	30	to	to	PART
ftr-424	1220	31	benefit	benefit	VERB
ftr-424	1220	32	by	by	ADP
ftr-424	1220	33	monetizing	monetize	VERB
ftr-424	1220	34	the	the	DET
ftr-424	1220	35	gain	gain	NOUN
ftr-424	1220	36	through	through	ADP
ftr-424	1220	37	borrowing	borrowing	NOUN
ftr-424	1220	38	,	,	PUNCT
ftr-424	1220	39	gaining	gain	VERB
ftr-424	1220	40	access	access	NOUN
ftr-424	1220	41	to	to	ADP
ftr-424	1220	42	high	high	ADJ
ftr-424	1220	43	-	-	PUNCT
ftr-424	1220	44	status	status	NOUN
ftr-424	1220	45	social	social	ADJ
ftr-424	1220	46	circles	circle	NOUN
ftr-424	1220	47	,	,	PUNCT
ftr-424	1220	48	and	and	CCONJ
ftr-424	1220	49	otherwise	otherwise	ADV
ftr-424	1220	50	enjoying	enjoy	VERB
ftr-424	1220	51	the	the	DET
ftr-424	1220	52	fruits	fruit	NOUN
ftr-424	1220	53	of	of	ADP
ftr-424	1220	54	the	the	DET
ftr-424	1220	55	"	"	PUNCT
ftr-424	1220	56	excess	excess	ADJ
ftr-424	1220	57	"	"	PUNCT
ftr-424	1220	58	fair	fair	ADJ
ftr-424	1220	59	market	market	NOUN
ftr-424	1220	60	value	value	NOUN
ftr-424	1220	61	of	of	ADP
ftr-424	1220	62	their	their	PRON
ftr-424	1220	63	stock	stock	NOUN
ftr-424	1220	64	purchases	purchase	NOUN
ftr-424	1220	65	.	.	PUNCT
ftr-424	1221	1	they	they	PRON
ftr-424	1221	2	can	can	AUX
ftr-424	1221	3	afford	afford	VERB
ftr-424	1221	4	sophisticated	sophisticated	ADJ
ftr-424	1221	5	tax	tax	NOUN
ftr-424	1221	6	advisers	adviser	NOUN
ftr-424	1221	7	,	,	PUNCT
ftr-424	1221	8	and	and	CCONJ
ftr-424	1221	9	they	they	PRON
ftr-424	1221	10	have	have	VERB
ftr-424	1221	11	,	,	PUNCT
ftr-424	1221	12	at	at	ADP
ftr-424	1221	13	the	the	DET
ftr-424	1221	14	time	time	NOUN
ftr-424	1221	15	of	of	ADP
ftr-424	1221	16	their	their	PRON
ftr-424	1221	17	stock	stock	NOUN
ftr-424	1221	18	purchase	purchase	NOUN
ftr-424	1221	19	,	,	PUNCT
ftr-424	1221	20	the	the	DET
ftr-424	1221	21	ability	ability	NOUN
ftr-424	1221	22	to	to	PART
ftr-424	1221	23	dispose	dispose	VERB
ftr-424	1221	24	of	of	ADP
ftr-424	1221	25	some	some	PRON
ftr-424	1221	26	of	of	ADP
ftr-424	1221	27	218	218	NUM
ftr-424	1221	28	.	.	PUNCT
ftr-424	1222	1	see	see	VERB
ftr-424	1222	2	,	,	PUNCT
ftr-424	1222	3	e.g.	e.g.	ADV
ftr-424	1222	4	,	,	PUNCT
ftr-424	1222	5	lipman	lipman	PROPN
ftr-424	1222	6	,	,	PUNCT
ftr-424	1222	7	supra	supra	PROPN
ftr-424	1222	8	note	note	NOUN
ftr-424	1222	9	214	214	NUM
ftr-424	1222	10	,	,	PUNCT
ftr-424	1222	11	at	at	ADP
ftr-424	1222	12	339	339	NUM
ftr-424	1222	13	(	(	PUNCT
ftr-424	1222	14	noting	note	VERB
ftr-424	1222	15	that	that	SCONJ
ftr-424	1222	16	"	"	PUNCT
ftr-424	1222	17	[	[	X
ftr-424	1222	18	i]n	i]n	ADJ
ftr-424	1222	19	many	many	ADJ
ftr-424	1222	20	cases	case	NOUN
ftr-424	1222	21	,	,	PUNCT
ftr-424	1222	22	the	the	DET
ftr-424	1222	23	amt	amt	PROPN
ftr-424	1222	24	consequences	consequence	NOUN
ftr-424	1222	25	of	of	ADP
ftr-424	1222	26	iso	iso	NOUN
ftr-424	1222	27	exercises	exercise	NOUN
ftr-424	1222	28	took	take	VERB
ftr-424	1222	29	unsuspecting	unsuspecting	ADJ
ftr-424	1222	30	employees	employee	NOUN
ftr-424	1222	31	by	by	ADP
ftr-424	1222	32	surprise	surprise	NOUN
ftr-424	1222	33	and	and	CCONJ
ftr-424	1222	34	caught	catch	VERB
ftr-424	1222	35	them	they	PRON
ftr-424	1222	36	without	without	ADP
ftr-424	1222	37	sufficient	sufficient	ADJ
ftr-424	1222	38	cash	cash	NOUN
ftr-424	1222	39	to	to	PART
ftr-424	1222	40	pay	pay	VERB
ftr-424	1222	41	their	their	PRON
ftr-424	1222	42	amt	amt	NOUN
ftr-424	1222	43	on	on	ADP
ftr-424	1222	44	april	april	PROPN
ftr-424	1222	45	15	15	NUM
ftr-424	1222	46	,	,	PUNCT
ftr-424	1222	47	2001	2001	NUM
ftr-424	1222	48	"	"	PUNCT
ftr-424	1222	49	)	)	PUNCT
ftr-424	1222	50	.	.	PUNCT
ftr-424	1223	1	219	219	NUM
ftr-424	1223	2	.	.	PUNCT
ftr-424	1224	1	irc	irc	PROPN
ftr-424	1224	2	§	§	PROPN
ftr-424	1224	3	53	53	NUM
ftr-424	1224	4	(	(	PUNCT
ftr-424	1224	5	providing	provide	VERB
ftr-424	1224	6	a	a	DET
ftr-424	1224	7	credit	credit	NOUN
ftr-424	1224	8	for	for	ADP
ftr-424	1224	9	the	the	DET
ftr-424	1224	10	aggregate	aggregate	ADJ
ftr-424	1224	11	excess	excess	NOUN
ftr-424	1224	12	of	of	ADP
ftr-424	1224	13	amt	amt	PROPN
ftr-424	1224	14	over	over	ADP
ftr-424	1224	15	regular	regular	ADJ
ftr-424	1224	16	tax	tax	NOUN
ftr-424	1224	17	for	for	ADP
ftr-424	1224	18	past	past	ADJ
ftr-424	1224	19	years	year	NOUN
ftr-424	1224	20	against	against	ADP
ftr-424	1224	21	regular	regular	ADJ
ftr-424	1224	22	taxes	taxis	NOUN
ftr-424	1224	23	in	in	ADP
ftr-424	1224	24	future	future	ADJ
ftr-424	1224	25	years	year	NOUN
ftr-424	1224	26	when	when	SCONJ
ftr-424	1224	27	the	the	DET
ftr-424	1224	28	regular	regular	ADJ
ftr-424	1224	29	tax	tax	NOUN
ftr-424	1224	30	exceeds	exceed	VERB
ftr-424	1224	31	the	the	DET
ftr-424	1224	32	amt	amt	PROPN
ftr-424	1224	33	)	)	PUNCT
ftr-424	1224	34	.	.	PUNCT
ftr-424	1225	1	as	as	ADP
ftr-424	1225	2	a	a	DET
ftr-424	1225	3	result	result	NOUN
ftr-424	1225	4	,	,	PUNCT
ftr-424	1225	5	the	the	DET
ftr-424	1225	6	amt	amt	PROPN
ftr-424	1225	7	operates	operate	VERB
ftr-424	1225	8	to	to	PART
ftr-424	1225	9	accelerate	accelerate	VERB
ftr-424	1225	10	the	the	DET
ftr-424	1225	11	tax	tax	NOUN
ftr-424	1225	12	liability	liability	NOUN
ftr-424	1225	13	associated	associate	VERB
ftr-424	1225	14	with	with	ADP
ftr-424	1225	15	the	the	DET
ftr-424	1225	16	exercise	exercise	NOUN
ftr-424	1225	17	of	of	ADP
ftr-424	1225	18	the	the	DET
ftr-424	1225	19	option	option	NOUN
ftr-424	1225	20	from	from	ADP
ftr-424	1225	21	disposition	disposition	NOUN
ftr-424	1225	22	of	of	ADP
ftr-424	1225	23	the	the	DET
ftr-424	1225	24	stock	stock	NOUN
ftr-424	1225	25	to	to	ADP
ftr-424	1225	26	the	the	DET
ftr-424	1225	27	exercise	exercise	NOUN
ftr-424	1225	28	date	date	NOUN
ftr-424	1225	29	of	of	ADP
ftr-424	1225	30	the	the	DET
ftr-424	1225	31	option	option	NOUN
ftr-424	1225	32	.	.	PUNCT
ftr-424	1226	1	220	220	X
ftr-424	1226	2	.	.	X
ftr-424	1227	1	see	see	VERB
ftr-424	1227	2	,	,	PUNCT
ftr-424	1227	3	e.g.	e.g.	ADV
ftr-424	1227	4	,	,	PUNCT
ftr-424	1227	5	lipman	lipman	PROPN
ftr-424	1227	6	,	,	PUNCT
ftr-424	1227	7	supra	supra	PROPN
ftr-424	1227	8	note	note	NOUN
ftr-424	1227	9	214	214	NUM
ftr-424	1227	10	,	,	PUNCT
ftr-424	1227	11	at	at	ADP
ftr-424	1227	12	360	360	NUM
ftr-424	1227	13	-	-	SYM
ftr-424	1227	14	61	61	NUM
ftr-424	1227	15	(	(	PUNCT
ftr-424	1227	16	describing	describe	VERB
ftr-424	1227	17	stories	story	NOUN
ftr-424	1227	18	on	on	ADP
ftr-424	1227	19	the	the	DET
ftr-424	1227	20	reformamt	reformamt	NOUN
ftr-424	1227	21	web	web	NOUN
ftr-424	1227	22	site	site	NOUN
ftr-424	1227	23	at	at	ADP
ftr-424	1227	24	www.reformamt.com	www.reformamt.com	PROPN
ftr-424	1227	25	)	)	PUNCT
ftr-424	1227	26	;	;	PUNCT
ftr-424	1227	27	tim	tim	PROPN
ftr-424	1227	28	carlson	carlson	PROPN
ftr-424	1227	29	,	,	PUNCT
ftr-424	1227	30	letter	letter	NOUN
ftr-424	1227	31	to	to	ADP
ftr-424	1227	32	sen	sen	PROPN
ftr-424	1227	33	.	.	PROPN
ftr-424	1227	34	grassley	grassley	PROPN
ftr-424	1227	35	(	(	PUNCT
ftr-424	1227	36	oct	oct	PROPN
ftr-424	1227	37	.	.	PROPN
ftr-424	1227	38	2	2	NUM
ftr-424	1227	39	,	,	PUNCT
ftr-424	1227	40	2003	2003	NUM
ftr-424	1227	41	)	)	PUNCT
ftr-424	1227	42	(	(	PUNCT
ftr-424	1227	43	complaining	complain	VERB
ftr-424	1227	44	about	about	ADP
ftr-424	1227	45	"	"	PUNCT
ftr-424	1227	46	devastating	devastating	ADJ
ftr-424	1227	47	effects	effect	NOUN
ftr-424	1227	48	that	that	PRON
ftr-424	1227	49	the	the	DET
ftr-424	1227	50	amt	amt	PROPN
ftr-424	1227	51	is	be	AUX
ftr-424	1227	52	having	have	VERB
ftr-424	1227	53	on	on	ADP
ftr-424	1227	54	many	many	ADJ
ftr-424	1227	55	american	american	ADJ
ftr-424	1227	56	families	family	NOUN
ftr-424	1227	57	who	who	PRON
ftr-424	1227	58	exercised	exercise	VERB
ftr-424	1227	59	isos	isos	NOUN
ftr-424	1227	60	in	in	ADP
ftr-424	1227	61	1999	1999	NUM
ftr-424	1227	62	-	-	SYM
ftr-424	1227	63	2002	2002	NUM
ftr-424	1227	64	"	"	PUNCT
ftr-424	1227	65	and	and	CCONJ
ftr-424	1227	66	proposing	propose	VERB
ftr-424	1227	67	large	large	ADJ
ftr-424	1227	68	settlements	settlement	NOUN
ftr-424	1227	69	to	to	PART
ftr-424	1227	70	reduce	reduce	VERB
ftr-424	1227	71	the	the	DET
ftr-424	1227	72	"	"	PUNCT
ftr-424	1227	73	unintended	unintended	ADJ
ftr-424	1227	74	and	and	CCONJ
ftr-424	1227	75	punitive	punitive	ADJ
ftr-424	1227	76	"	"	PUNCT
ftr-424	1227	77	amt	amt	PROPN
ftr-424	1227	78	taxes	taxis	NOUN
ftr-424	1227	79	assessed	assess	VERB
ftr-424	1227	80	on	on	ADP
ftr-424	1227	81	those	those	DET
ftr-424	1227	82	families	family	NOUN
ftr-424	1227	83	,	,	PUNCT
ftr-424	1227	84	as	as	ADV
ftr-424	1227	85	well	well	ADV
ftr-424	1227	86	as	as	ADP
ftr-424	1227	87	legislative	legislative	ADJ
ftr-424	1227	88	reforms	reform	NOUN
ftr-424	1227	89	to	to	PART
ftr-424	1227	90	provide	provide	VERB
ftr-424	1227	91	"	"	PUNCT
ftr-424	1227	92	permanent	permanent	ADJ
ftr-424	1227	93	relief	relief	NOUN
ftr-424	1227	94	'	'	PUNCT
ftr-424	1227	95	for	for	ADP
ftr-424	1227	96	"	"	PUNCT
ftr-424	1227	97	taxpayers	taxpayer	NOUN
ftr-424	1227	98	who	who	PRON
ftr-424	1227	99	have	have	AUX
ftr-424	1227	100	paid	pay	VERB
ftr-424	1227	101	unfair	unfair	ADJ
ftr-424	1227	102	and	and	CCONJ
ftr-424	1227	103	excessive	excessive	ADJ
ftr-424	1227	104	tax	tax	NOUN
ftr-424	1227	105	rates	rate	NOUN
ftr-424	1227	106	"	"	PUNCT
ftr-424	1227	107	)	)	PUNCT
ftr-424	1227	108	;	;	PUNCT
ftr-424	1227	109	tully	tully	ADV
ftr-424	1227	110	,	,	PUNCT
ftr-424	1227	111	supra	supra	PROPN
ftr-424	1227	112	note	note	NOUN
ftr-424	1227	113	9	9	NUM
ftr-424	1227	114	(	(	PUNCT
ftr-424	1227	115	reciting	reciting	NOUN
ftr-424	1227	116	,	,	PUNCT
ftr-424	1227	117	among	among	ADP
ftr-424	1227	118	others	other	NOUN
ftr-424	1227	119	,	,	PUNCT
ftr-424	1227	120	the	the	DET
ftr-424	1227	121	story	story	NOUN
ftr-424	1227	122	of	of	ADP
ftr-424	1227	123	bill	bill	NOUN
ftr-424	1227	124	simmelink	simmelink	VERB
ftr-424	1227	125	,	,	PUNCT
ftr-424	1227	126	who	who	PRON
ftr-424	1227	127	exercised	exercise	VERB
ftr-424	1227	128	isos	isos	NOUN
ftr-424	1227	129	for	for	ADP
ftr-424	1227	130	stock	stock	NOUN
ftr-424	1227	131	worth	worth	ADJ
ftr-424	1227	132	$	$	SYM
ftr-424	1227	133	6.5	6.5	NUM
ftr-424	1227	134	million	million	NUM
ftr-424	1227	135	on	on	ADP
ftr-424	1227	136	which	which	PRON
ftr-424	1227	137	he	he	PRON
ftr-424	1227	138	paid	pay	VERB
ftr-424	1227	139	$	$	SYM
ftr-424	1227	140	1.7	1.7	NUM
ftr-424	1227	141	million	million	NUM
ftr-424	1227	142	in	in	ADP
ftr-424	1227	143	taxes	taxis	NOUN
ftr-424	1227	144	,	,	PUNCT
ftr-424	1227	145	but	but	CCONJ
ftr-424	1227	146	later	later	ADV
ftr-424	1227	147	found	find	VERB
ftr-424	1227	148	that	that	SCONJ
ftr-424	1227	149	his	his	PRON
ftr-424	1227	150	wealth	wealth	NOUN
ftr-424	1227	151	had	have	AUX
ftr-424	1227	152	shrunk	shrink	VERB
ftr-424	1227	153	when	when	SCONJ
ftr-424	1227	154	his	his	PRON
ftr-424	1227	155	stock	stock	NOUN
ftr-424	1227	156	's	's	PART
ftr-424	1227	157	value	value	NOUN
ftr-424	1227	158	plunged	plunge	VERB
ftr-424	1227	159	to	to	ADP
ftr-424	1227	160	$	$	SYM
ftr-424	1227	161	1.8	1.8	NUM
ftr-424	1227	162	million	million	NUM
ftr-424	1227	163	)	)	PUNCT
ftr-424	1227	164	.	.	PUNCT
ftr-424	1228	1	221	221	NUM
ftr-424	1228	2	.	.	PUNCT
ftr-424	1229	1	see	see	VERB
ftr-424	1229	2	,	,	PUNCT
ftr-424	1229	3	e.g.	e.g.	ADV
ftr-424	1229	4	,	,	PUNCT
ftr-424	1229	5	david	david	PROPN
ftr-424	1229	6	leonhardt	leonhardt	PROPN
ftr-424	1229	7	,	,	PUNCT
ftr-424	1229	8	option	option	NOUN
ftr-424	1229	9	math	math	NOUN
ftr-424	1229	10	:	:	PUNCT
ftr-424	1229	11	why	why	SCONJ
ftr-424	1229	12	so	so	ADV
ftr-424	1229	13	many	many	ADJ
ftr-424	1229	14	to	to	ADP
ftr-424	1229	15	so	so	ADV
ftr-424	1229	16	few	few	ADJ
ftr-424	1229	17	?	?	PUNCT
ftr-424	1229	18	,	,	PUNCT
ftr-424	1229	19	n.y	n.y	PROPN
ftr-424	1229	20	.	.	PROPN
ftr-424	1229	21	times	times	PROPN
ftr-424	1229	22	,	,	PUNCT
ftr-424	1229	23	feb	feb	PROPN
ftr-424	1229	24	.	.	PROPN
ftr-424	1229	25	16	16	NUM
ftr-424	1229	26	,	,	PUNCT
ftr-424	1229	27	2003	2003	NUM
ftr-424	1229	28	,	,	PUNCT
ftr-424	1229	29	at	at	ADP
ftr-424	1229	30	3	3	NUM
ftr-424	1229	31	-	-	SYM
ftr-424	1229	32	1	1	NUM
ftr-424	1229	33	(	(	PUNCT
ftr-424	1229	34	reporting	report	VERB
ftr-424	1229	35	that	that	SCONJ
ftr-424	1229	36	the	the	DET
ftr-424	1229	37	250	250	NUM
ftr-424	1229	38	biggest	big	ADJ
ftr-424	1229	39	options	option	NOUN
ftr-424	1229	40	-	-	PUNCT
ftr-424	1229	41	granting	grant	VERB
ftr-424	1229	42	companies	company	NOUN
ftr-424	1229	43	employ	employ	VERB
ftr-424	1229	44	an	an	DET
ftr-424	1229	45	average	average	NOUN
ftr-424	1229	46	of	of	ADP
ftr-424	1229	47	69,000	69,000	NUM
ftr-424	1229	48	people	people	NOUN
ftr-424	1229	49	but	but	CCONJ
ftr-424	1229	50	give	give	VERB
ftr-424	1229	51	options	option	NOUN
ftr-424	1229	52	primarily	primarily	ADV
ftr-424	1229	53	to	to	ADP
ftr-424	1229	54	a	a	DET
ftr-424	1229	55	few	few	ADJ
ftr-424	1229	56	top	top	ADJ
ftr-424	1229	57	executives	executive	NOUN
ftr-424	1229	58	,	,	PUNCT
ftr-424	1229	59	with	with	ADP
ftr-424	1229	60	only	only	ADV
ftr-424	1229	61	about	about	ADV
ftr-424	1229	62	1.7	1.7	NUM
ftr-424	1229	63	%	%	NOUN
ftr-424	1229	64	of	of	ADP
ftr-424	1229	65	all	all	DET
ftr-424	1229	66	private	private	ADJ
ftr-424	1229	67	sector	sector	NOUN
ftr-424	1229	68	workers	worker	NOUN
ftr-424	1229	69	receiving	receive	VERB
ftr-424	1229	70	options	option	NOUN
ftr-424	1229	71	)	)	PUNCT
ftr-424	1229	72	.	.	PUNCT
ftr-424	1230	1	222	222	NUM
ftr-424	1230	2	.	.	PUNCT
ftr-424	1231	1	iso	iso	NOUN
ftr-424	1231	2	recipients	recipient	NOUN
ftr-424	1231	3	would	would	AUX
ftr-424	1231	4	not	not	PART
ftr-424	1231	5	exercise	exercise	VERB
ftr-424	1231	6	the	the	DET
ftr-424	1231	7	options	option	NOUN
ftr-424	1231	8	unless	unless	SCONJ
ftr-424	1231	9	there	there	PRON
ftr-424	1231	10	were	be	VERB
ftr-424	1231	11	excess	excess	ADJ
ftr-424	1231	12	value	value	NOUN
ftr-424	1231	13	in	in	ADP
ftr-424	1231	14	the	the	DET
ftr-424	1231	15	shares	share	NOUN
ftr-424	1231	16	.	.	PUNCT
ftr-424	1232	1	20041	20041	NUM
ftr-424	1232	2	florida	florida	PROPN
ftr-424	1232	3	tax	tax	PROPN
ftr-424	1232	4	review	review	NOUN
ftr-424	1232	5	their	their	PRON
ftr-424	1232	6	shares	share	NOUN
ftr-424	1232	7	for	for	ADP
ftr-424	1232	8	liquidity	liquidity	NOUN
ftr-424	1232	9	purposes	purpose	NOUN
ftr-424	1232	10	and	and	CCONJ
ftr-424	1232	11	to	to	PART
ftr-424	1232	12	pay	pay	VERB
ftr-424	1232	13	higher	high	ADJ
ftr-424	1232	14	tax	tax	NOUN
ftr-424	1232	15	liabilities.223	liabilities.223	ADP
ftr-424	1232	16	furthermore	furthermore	ADV
ftr-424	1232	17	,	,	PUNCT
ftr-424	1232	18	iso	iso	NOUN
ftr-424	1232	19	recipients	recipient	NOUN
ftr-424	1232	20	who	who	PRON
ftr-424	1232	21	may	may	AUX
ftr-424	1232	22	be	be	AUX
ftr-424	1232	23	subject	subject	ADJ
ftr-424	1232	24	to	to	ADP
ftr-424	1232	25	amt	amt	PROPN
ftr-424	1232	26	liability	liability	NOUN
ftr-424	1232	27	because	because	SCONJ
ftr-424	1232	28	of	of	ADP
ftr-424	1232	29	their	their	PRON
ftr-424	1232	30	option	option	NOUN
ftr-424	1232	31	exercise	exercise	NOUN
ftr-424	1232	32	are	be	AUX
ftr-424	1232	33	not	not	PART
ftr-424	1232	34	disadvantaged	disadvantaged	ADJ
ftr-424	1232	35	compared	compare	VERB
ftr-424	1232	36	to	to	ADP
ftr-424	1232	37	recipients	recipient	NOUN
ftr-424	1232	38	of	of	ADP
ftr-424	1232	39	nonqualified	nonqualified	ADJ
ftr-424	1232	40	option	option	NOUN
ftr-424	1232	41	grants	grant	NOUN
ftr-424	1232	42	who	who	PRON
ftr-424	1232	43	are	be	AUX
ftr-424	1232	44	required	require	VERB
ftr-424	1232	45	to	to	PART
ftr-424	1232	46	treat	treat	VERB
ftr-424	1232	47	the	the	DET
ftr-424	1232	48	entire	entire	ADJ
ftr-424	1232	49	amount	amount	NOUN
ftr-424	1232	50	of	of	ADP
ftr-424	1232	51	the	the	DET
ftr-424	1232	52	bargain	bargain	NOUN
ftr-424	1232	53	gain	gain	NOUN
ftr-424	1232	54	as	as	ADP
ftr-424	1232	55	compensation	compensation	NOUN
ftr-424	1232	56	income	income	NOUN
ftr-424	1232	57	for	for	ADP
ftr-424	1232	58	amt	amt	PROPN
ftr-424	1232	59	and	and	CCONJ
ftr-424	1232	60	regular	regular	ADJ
ftr-424	1232	61	tax	tax	NOUN
ftr-424	1232	62	purposes	purpose	NOUN
ftr-424	1232	63	.	.	PUNCT
ftr-424	1233	1	congress	congress	PROPN
ftr-424	1233	2	appropriately	appropriately	ADV
ftr-424	1233	3	decided	decide	VERB
ftr-424	1233	4	to	to	PART
ftr-424	1233	5	limit	limit	VERB
ftr-424	1233	6	the	the	DET
ftr-424	1233	7	extent	extent	NOUN
ftr-424	1233	8	of	of	ADP
ftr-424	1233	9	the	the	DET
ftr-424	1233	10	tax	tax	NOUN
ftr-424	1233	11	boon	boon	NOUN
ftr-424	1233	12	to	to	ADP
ftr-424	1233	13	iso	iso	NOUN
ftr-424	1233	14	recipients	recipient	NOUN
ftr-424	1233	15	,	,	PUNCT
ftr-424	1233	16	by	by	ADP
ftr-424	1233	17	imposing	impose	VERB
ftr-424	1233	18	fairly	fairly	ADV
ftr-424	1233	19	stringent	stringent	ADJ
ftr-424	1233	20	conditions	condition	NOUN
ftr-424	1233	21	on	on	ADP
ftr-424	1233	22	iso	iso	NOUN
ftr-424	1233	23	treatment	treatment	NOUN
ftr-424	1233	24	and	and	CCONJ
ftr-424	1233	25	by	by	ADP
ftr-424	1233	26	disallowing	disallow	VERB
ftr-424	1233	27	the	the	DET
ftr-424	1233	28	iso	iso	NOUN
ftr-424	1233	29	benefit	benefit	NOUN
ftr-424	1233	30	for	for	ADP
ftr-424	1233	31	amt	amt	PROPN
ftr-424	1233	32	purposes	purpose	NOUN
ftr-424	1233	33	.	.	PUNCT
ftr-424	1234	1	recipients	recipient	NOUN
ftr-424	1234	2	have	have	VERB
ftr-424	1234	3	little	little	ADJ
ftr-424	1234	4	grounds	ground	NOUN
ftr-424	1234	5	for	for	ADP
ftr-424	1234	6	demanding	demand	VERB
ftr-424	1234	7	that	that	SCONJ
ftr-424	1234	8	their	their	PRON
ftr-424	1234	9	stock	stock	NOUN
ftr-424	1234	10	be	be	AUX
ftr-424	1234	11	treated	treat	VERB
ftr-424	1234	12	in	in	ADP
ftr-424	1234	13	an	an	DET
ftr-424	1234	14	even	even	ADV
ftr-424	1234	15	more	more	ADV
ftr-424	1234	16	advantageous	advantageous	ADJ
ftr-424	1234	17	manner.224	manner.224	NOUN
ftr-424	1234	18	as	as	SCONJ
ftr-424	1234	19	shaviro	shaviro	NOUN
ftr-424	1234	20	notes	note	NOUN
ftr-424	1234	21	,	,	PUNCT
ftr-424	1234	22	this	this	DET
ftr-424	1234	23	sort	sort	NOUN
ftr-424	1234	24	of	of	ADP
ftr-424	1234	25	congressional	congressional	ADJ
ftr-424	1234	26	rationing	rationing	NOUN
ftr-424	1234	27	of	of	ADP
ftr-424	1234	28	preferences	preference	NOUN
ftr-424	1234	29	may	may	AUX
ftr-424	1234	30	actually	actually	ADV
ftr-424	1234	31	"	"	PUNCT
ftr-424	1234	32	increase	increase	VERB
ftr-424	1234	33	efficiency	efficiency	NOUN
ftr-424	1234	34	relative	relative	ADJ
ftr-424	1234	35	to	to	ADP
ftr-424	1234	36	the	the	DET
ftr-424	1234	37	only	only	ADJ
ftr-424	1234	38	politically	politically	ADV
ftr-424	1234	39	available	available	ADJ
ftr-424	1234	40	alternative	alternative	NOUN
ftr-424	1234	41	,	,	PUNCT
ftr-424	1234	42	by	by	ADP
ftr-424	1234	43	reducing	reduce	VERB
ftr-424	1234	44	the	the	DET
ftr-424	1234	45	overall	overall	ADJ
ftr-424	1234	46	allocative	allocative	ADJ
ftr-424	1234	47	response	response	NOUN
ftr-424	1234	48	to	to	ADP
ftr-424	1234	49	the	the	DET
ftr-424	1234	50	preference	preference	NOUN
ftr-424	1234	51	.	.	PUNCT
ftr-424	1235	1	"'225	"'225	PUNCT
ftr-424	1236	1	moreover	moreover	ADV
ftr-424	1236	2	,	,	PUNCT
ftr-424	1236	3	the	the	DET
ftr-424	1236	4	concern	concern	NOUN
ftr-424	1236	5	that	that	SCONJ
ftr-424	1236	6	some	some	DET
ftr-424	1236	7	recipients	recipient	NOUN
ftr-424	1236	8	may	may	AUX
ftr-424	1236	9	be	be	AUX
ftr-424	1236	10	unsophisticated	unsophisticated	ADJ
ftr-424	1236	11	and	and	CCONJ
ftr-424	1236	12	unaware	unaware	ADJ
ftr-424	1236	13	of	of	ADP
ftr-424	1236	14	the	the	DET
ftr-424	1236	15	potential	potential	ADJ
ftr-424	1236	16	tax	tax	NOUN
ftr-424	1236	17	liabilities	liability	NOUN
ftr-424	1236	18	associated	associate	VERB
ftr-424	1236	19	with	with	ADP
ftr-424	1236	20	the	the	DET
ftr-424	1236	21	excess	excess	ADJ
ftr-424	1236	22	value	value	NOUN
ftr-424	1236	23	can	can	AUX
ftr-424	1236	24	be	be	AUX
ftr-424	1236	25	addressed	address	VERB
ftr-424	1236	26	relatively	relatively	ADV
ftr-424	1236	27	simply	simply	ADV
ftr-424	1236	28	by	by	ADP
ftr-424	1236	29	requiring	require	VERB
ftr-424	1236	30	companies	company	NOUN
ftr-424	1236	31	that	that	PRON
ftr-424	1236	32	award	award	VERB
ftr-424	1236	33	isos	isos	ADV
ftr-424	1236	34	to	to	PART
ftr-424	1236	35	disclose	disclose	VERB
ftr-424	1236	36	,	,	PUNCT
ftr-424	1236	37	both	both	CCONJ
ftr-424	1236	38	at	at	ADP
ftr-424	1236	39	the	the	DET
ftr-424	1236	40	time	time	NOUN
ftr-424	1236	41	of	of	ADP
ftr-424	1236	42	award	award	NOUN
ftr-424	1236	43	and	and	CCONJ
ftr-424	1236	44	upon	upon	SCONJ
ftr-424	1236	45	exercise	exercise	NOUN
ftr-424	1236	46	,	,	PUNCT
ftr-424	1236	47	the	the	DET
ftr-424	1236	48	potential	potential	ADJ
ftr-424	1236	49	application	application	NOUN
ftr-424	1236	50	of	of	ADP
ftr-424	1236	51	the	the	DET
ftr-424	1236	52	amt	amt	PROPN
ftr-424	1236	53	on	on	ADP
ftr-424	1236	54	exercise.226	exercise.226	NOUN
ftr-424	1236	55	finally	finally	ADV
ftr-424	1236	56	,	,	PUNCT
ftr-424	1236	57	repeal	repeal	NOUN
ftr-424	1236	58	of	of	ADP
ftr-424	1236	59	the	the	DET
ftr-424	1236	60	iso	iso	PROPN
ftr-424	1236	61	preference	preference	NOUN
ftr-424	1236	62	item	item	NOUN
ftr-424	1236	63	would	would	AUX
ftr-424	1236	64	put	put	VERB
ftr-424	1236	65	iso	iso	NOUN
ftr-424	1236	66	recipients	recipient	NOUN
ftr-424	1236	67	in	in	ADP
ftr-424	1236	68	an	an	DET
ftr-424	1236	69	especially	especially	ADV
ftr-424	1236	70	privileged	privileged	ADJ
ftr-424	1236	71	position	position	NOUN
ftr-424	1236	72	in	in	ADP
ftr-424	1236	73	comparison	comparison	NOUN
ftr-424	1236	74	with	with	ADP
ftr-424	1236	75	ordinary	ordinary	ADJ
ftr-424	1236	76	investors	investor	NOUN
ftr-424	1236	77	whose	whose	DET
ftr-424	1236	78	stock	stock	NOUN
ftr-424	1236	79	purchases	purchase	NOUN
ftr-424	1236	80	made	make	VERB
ftr-424	1236	81	with	with	ADP
ftr-424	1236	82	after	after	ADP
ftr-424	1236	83	-	-	PUNCT
ftr-424	1236	84	tax	tax	NOUN
ftr-424	1236	85	dollars	dollar	NOUN
ftr-424	1236	86	suffer	suffer	VERB
ftr-424	1236	87	substantial	substantial	ADJ
ftr-424	1236	88	depreciation	depreciation	NOUN
ftr-424	1236	89	.	.	PUNCT
ftr-424	1237	1	those	those	DET
ftr-424	1237	2	investors	investor	NOUN
ftr-424	1237	3	have	have	VERB
ftr-424	1237	4	no	no	DET
ftr-424	1237	5	remedy	remedy	NOUN
ftr-424	1237	6	other	other	ADJ
ftr-424	1237	7	than	than	ADP
ftr-424	1237	8	the	the	DET
ftr-424	1237	9	use	use	NOUN
ftr-424	1237	10	of	of	ADP
ftr-424	1237	11	the	the	DET
ftr-424	1237	12	capital	capital	NOUN
ftr-424	1237	13	loss	loss	NOUN
ftr-424	1237	14	against	against	ADP
ftr-424	1237	15	capital	capital	NOUN
ftr-424	1237	16	gains	gain	NOUN
ftr-424	1237	17	,	,	PUNCT
ftr-424	1237	18	if	if	SCONJ
ftr-424	1237	19	any	any	PRON
ftr-424	1237	20	(	(	PUNCT
ftr-424	1237	21	and	and	CCONJ
ftr-424	1237	22	up	up	ADP
ftr-424	1237	23	to	to	PART
ftr-424	1237	24	$	$	SYM
ftr-424	1237	25	3000	3000	NUM
ftr-424	1237	26	per	per	ADP
ftr-424	1237	27	year	year	NOUN
ftr-424	1237	28	of	of	ADP
ftr-424	1237	29	ordinary	ordinary	ADJ
ftr-424	1237	30	income	income	NOUN
ftr-424	1237	31	):	):	PUNCT
ftr-424	1237	32	they	they	PRON
ftr-424	1237	33	are	be	AUX
ftr-424	1237	34	not	not	PART
ftr-424	1237	35	permitted	permit	VERB
ftr-424	1237	36	to	to	PART
ftr-424	1237	37	recoup	recoup	VERB
ftr-424	1237	38	their	their	PRON
ftr-424	1237	39	original	original	ADJ
ftr-424	1237	40	tax	tax	NOUN
ftr-424	1237	41	payments	payment	NOUN
ftr-424	1237	42	on	on	ADP
ftr-424	1237	43	the	the	DET
ftr-424	1237	44	invested	invest	VERB
ftr-424	1237	45	dollars	dollar	NOUN
ftr-424	1237	46	because	because	SCONJ
ftr-424	1237	47	of	of	ADP
ftr-424	1237	48	the	the	DET
ftr-424	1237	49	loss.227	loss.227	PROPN
ftr-424	1237	50	the	the	DET
ftr-424	1237	51	problem	problem	NOUN
ftr-424	1237	52	of	of	ADP
ftr-424	1237	53	iso	iso	NOUN
ftr-424	1237	54	options	option	NOUN
ftr-424	1237	55	is	be	AUX
ftr-424	1237	56	,	,	PUNCT
ftr-424	1237	57	on	on	ADP
ftr-424	1237	58	closer	close	ADJ
ftr-424	1237	59	examination	examination	NOUN
ftr-424	1237	60	,	,	PUNCT
ftr-424	1237	61	an	an	DET
ftr-424	1237	62	example	example	NOUN
ftr-424	1237	63	of	of	ADP
ftr-424	1237	64	the	the	DET
ftr-424	1237	65	inappropriate	inappropriate	ADJ
ftr-424	1237	66	demonization	demonization	NOUN
ftr-424	1237	67	of	of	ADP
ftr-424	1237	68	the	the	DET
ftr-424	1237	69	amt	amt	PROPN
ftr-424	1237	70	.	.	PUNCT
ftr-424	1238	1	taxpayers	taxpayer	NOUN
ftr-424	1238	2	who	who	PRON
ftr-424	1238	3	have	have	AUX
ftr-424	1238	4	acquired	acquire	VERB
ftr-424	1238	5	considerable	considerable	ADJ
ftr-424	1238	6	wealth	wealth	NOUN
ftr-424	1238	7	through	through	ADP
ftr-424	1238	8	iso	iso	NOUN
ftr-424	1238	9	options	option	NOUN
ftr-424	1238	10	and	and	CCONJ
ftr-424	1238	11	yet	yet	ADV
ftr-424	1238	12	avoided	avoid	VERB
ftr-424	1238	13	much	much	ADJ
ftr-424	1238	14	tax	tax	NOUN
ftr-424	1238	15	liability	liability	NOUN
ftr-424	1238	16	223	223	NUM
ftr-424	1238	17	.	.	PUNCT
ftr-424	1239	1	see	see	VERB
ftr-424	1239	2	lipman	lipman	PROPN
ftr-424	1239	3	,	,	PUNCT
ftr-424	1239	4	supra	supra	PROPN
ftr-424	1239	5	note	note	NOUN
ftr-424	1239	6	214	214	NUM
ftr-424	1239	7	,	,	PUNCT
ftr-424	1239	8	at	at	ADP
ftr-424	1239	9	369	369	NUM
ftr-424	1239	10	-	-	SYM
ftr-424	1239	11	70	70	NUM
ftr-424	1239	12	(	(	PUNCT
ftr-424	1239	13	discussing	discuss	VERB
ftr-424	1239	14	the	the	DET
ftr-424	1239	15	various	various	ADJ
ftr-424	1239	16	planning	planning	NOUN
ftr-424	1239	17	strategies	strategy	NOUN
ftr-424	1239	18	that	that	PRON
ftr-424	1239	19	iso	iso	NOUN
ftr-424	1239	20	recipients	recipient	NOUN
ftr-424	1239	21	can	can	AUX
ftr-424	1239	22	undertake	undertake	VERB
ftr-424	1239	23	to	to	PART
ftr-424	1239	24	lessen	lessen	VERB
ftr-424	1239	25	their	their	PRON
ftr-424	1239	26	tax	tax	NOUN
ftr-424	1239	27	liabilities	liability	NOUN
ftr-424	1239	28	)	)	PUNCT
ftr-424	1239	29	;	;	PUNCT
ftr-424	1239	30	stanley	stanley	PROPN
ftr-424	1239	31	r.	r.	PROPN
ftr-424	1239	32	finkel	finkel	PROPN
ftr-424	1239	33	&	&	CCONJ
ftr-424	1239	34	kelly	kelly	PROPN
ftr-424	1239	35	g.	g.	PROPN
ftr-424	1239	36	besaw	besaw	PROPN
ftr-424	1239	37	,	,	PUNCT
ftr-424	1239	38	tax	tax	NOUN
ftr-424	1239	39	-	-	PUNCT
ftr-424	1239	40	efficient	efficient	ADJ
ftr-424	1239	41	strategies	strategy	NOUN
ftr-424	1239	42	for	for	ADP
ftr-424	1239	43	exercising	exercise	VERB
ftr-424	1239	44	compensatory	compensatory	ADJ
ftr-424	1239	45	stock	stock	NOUN
ftr-424	1239	46	options	option	NOUN
ftr-424	1239	47	,	,	PUNCT
ftr-424	1239	48	july	july	PROPN
ftr-424	1239	49	2003	2003	NUM
ftr-424	1239	50	practical	practical	ADJ
ftr-424	1239	51	tax	tax	NOUN
ftr-424	1239	52	strategies	strategy	NOUN
ftr-424	1239	53	,	,	PUNCT
ftr-424	1239	54	at	at	ADP
ftr-424	1239	55	http://checkpoint.riag.com	http://checkpoint.riag.com	X
ftr-424	1239	56	(	(	PUNCT
ftr-424	1239	57	last	last	ADJ
ftr-424	1239	58	visited	visit	VERB
ftr-424	1239	59	july	july	PROPN
ftr-424	1239	60	8	8	NUM
ftr-424	1239	61	,	,	PUNCT
ftr-424	1239	62	2004	2004	NUM
ftr-424	1239	63	)	)	PUNCT
ftr-424	1239	64	.	.	PUNCT
ftr-424	1240	1	224	224	NUM
ftr-424	1240	2	.	.	PUNCT
ftr-424	1241	1	see	see	VERB
ftr-424	1241	2	lipman	lipman	PROPN
ftr-424	1241	3	,	,	PUNCT
ftr-424	1241	4	supra	supra	PROPN
ftr-424	1241	5	note	note	NOUN
ftr-424	1241	6	214	214	NUM
ftr-424	1241	7	,	,	PUNCT
ftr-424	1241	8	at	at	ADP
ftr-424	1241	9	368	368	NUM
ftr-424	1241	10	-	-	SYM
ftr-424	1241	11	70	70	NUM
ftr-424	1241	12	(	(	PUNCT
ftr-424	1241	13	making	make	VERB
ftr-424	1241	14	a	a	DET
ftr-424	1241	15	similar	similar	ADJ
ftr-424	1241	16	argument	argument	NOUN
ftr-424	1241	17	for	for	ADP
ftr-424	1241	18	retaining	retain	VERB
ftr-424	1241	19	an	an	DET
ftr-424	1241	20	amt	amt	PROPN
ftr-424	1241	21	preference	preference	NOUN
ftr-424	1241	22	for	for	ADP
ftr-424	1241	23	the	the	DET
ftr-424	1241	24	gain	gain	NOUN
ftr-424	1241	25	on	on	ADP
ftr-424	1241	26	iso	iso	NOUN
ftr-424	1241	27	exercise	exercise	NOUN
ftr-424	1241	28	)	)	PUNCT
ftr-424	1241	29	;	;	PUNCT
ftr-424	1241	30	shaviro	shaviro	VERB
ftr-424	1241	31	,	,	PUNCT
ftr-424	1241	32	supra	supra	PROPN
ftr-424	1241	33	note	note	NOUN
ftr-424	1241	34	9	9	NUM
ftr-424	1241	35	,	,	PUNCT
ftr-424	1241	36	at	at	ADP
ftr-424	1241	37	1461	1461	NUM
ftr-424	1241	38	(	(	PUNCT
ftr-424	1241	39	suggesting	suggest	VERB
ftr-424	1241	40	that	that	SCONJ
ftr-424	1241	41	congress	congress	PROPN
ftr-424	1241	42	may	may	AUX
ftr-424	1241	43	be	be	AUX
ftr-424	1241	44	"	"	PUNCT
ftr-424	1241	45	willing	willing	ADJ
ftr-424	1241	46	to	to	PART
ftr-424	1241	47	ration	ration	VERB
ftr-424	1241	48	[	[	X
ftr-424	1241	49	a	a	DET
ftr-424	1241	50	given	give	VERB
ftr-424	1241	51	tax	tax	NOUN
ftr-424	1241	52	preference	preference	NOUN
ftr-424	1241	53	that	that	PRON
ftr-424	1241	54	has	have	AUX
ftr-424	1241	55	undesirable	undesirable	ADJ
ftr-424	1241	56	allocative	allocative	ADJ
ftr-424	1241	57	effects	effect	NOUN
ftr-424	1241	58	]	]	PUNCT
ftr-424	1241	59	via	via	ADP
ftr-424	1241	60	inclusion	inclusion	NOUN
ftr-424	1241	61	in	in	ADP
ftr-424	1241	62	the	the	DET
ftr-424	1241	63	amt	amt	PROPN
ftr-424	1241	64	"	"	PUNCT
ftr-424	1241	65	even	even	ADV
ftr-424	1241	66	though	though	SCONJ
ftr-424	1241	67	"	"	PUNCT
ftr-424	1241	68	unwilling	unwilling	ADJ
ftr-424	1241	69	to	to	PART
ftr-424	1241	70	reduce	reduce	VERB
ftr-424	1241	71	it	it	PRON
ftr-424	1241	72	directly	directly	ADV
ftr-424	1241	73	"	"	PUNCT
ftr-424	1241	74	)	)	PUNCT
ftr-424	1241	75	.	.	PUNCT
ftr-424	1242	1	225	225	NUM
ftr-424	1242	2	.	.	X
ftr-424	1242	3	shaviro	shaviro	PROPN
ftr-424	1242	4	,	,	PUNCT
ftr-424	1242	5	supra	supra	PROPN
ftr-424	1242	6	note	note	NOUN
ftr-424	1242	7	9	9	NUM
ftr-424	1242	8	,	,	PUNCT
ftr-424	1242	9	at	at	ADP
ftr-424	1242	10	1461	1461	NUM
ftr-424	1242	11	.	.	PUNCT
ftr-424	1243	1	226	226	NUM
ftr-424	1243	2	.	.	PUNCT
ftr-424	1244	1	in	in	ADP
ftr-424	1244	2	an	an	DET
ftr-424	1244	3	earlier	early	ADJ
ftr-424	1244	4	article	article	NOUN
ftr-424	1244	5	,	,	PUNCT
ftr-424	1244	6	i	i	PRON
ftr-424	1244	7	suggested	suggest	VERB
ftr-424	1244	8	that	that	SCONJ
ftr-424	1244	9	there	there	PRON
ftr-424	1244	10	were	be	VERB
ftr-424	1244	11	a	a	DET
ftr-424	1244	12	number	number	NOUN
ftr-424	1244	13	of	of	ADP
ftr-424	1244	14	areas	area	NOUN
ftr-424	1244	15	in	in	ADP
ftr-424	1244	16	which	which	PRON
ftr-424	1244	17	cooperation	cooperation	NOUN
ftr-424	1244	18	between	between	ADP
ftr-424	1244	19	the	the	DET
ftr-424	1244	20	securities	securities	PROPN
ftr-424	1244	21	exchange	exchange	PROPN
ftr-424	1244	22	commission	commission	PROPN
ftr-424	1244	23	(	(	PUNCT
ftr-424	1244	24	sec	sec	PROPN
ftr-424	1244	25	)	)	PUNCT
ftr-424	1244	26	and	and	CCONJ
ftr-424	1244	27	the	the	DET
ftr-424	1244	28	irs	irs	PROPN
ftr-424	1244	29	could	could	AUX
ftr-424	1244	30	be	be	AUX
ftr-424	1244	31	beneficial	beneficial	ADJ
ftr-424	1244	32	to	to	ADP
ftr-424	1244	33	the	the	DET
ftr-424	1244	34	purposes	purpose	NOUN
ftr-424	1244	35	of	of	ADP
ftr-424	1244	36	both	both	DET
ftr-424	1244	37	organizations	organization	NOUN
ftr-424	1244	38	.	.	PUNCT
ftr-424	1245	1	see	see	VERB
ftr-424	1245	2	linda	linda	PROPN
ftr-424	1245	3	m.	m.	PROPN
ftr-424	1245	4	beale	beale	PROPN
ftr-424	1245	5	,	,	PUNCT
ftr-424	1245	6	putting	put	VERB
ftr-424	1245	7	sec	sec	PROPN
ftr-424	1245	8	heat	heat	NOUN
ftr-424	1245	9	on	on	ADP
ftr-424	1245	10	audit	audit	NOUN
ftr-424	1245	11	firms	firm	NOUN
ftr-424	1245	12	and	and	CCONJ
ftr-424	1245	13	corporate	corporate	ADJ
ftr-424	1245	14	tax	tax	NOUN
ftr-424	1245	15	shelters	shelter	NOUN
ftr-424	1245	16	:	:	PUNCT
ftr-424	1245	17	reducing	reduce	VERB
ftr-424	1245	18	tax	tax	NOUN
ftr-424	1245	19	risk	risk	NOUN
ftr-424	1245	20	with	with	ADP
ftr-424	1245	21	sunshine	sunshine	NOUN
ftr-424	1245	22	,	,	PUNCT
ftr-424	1245	23	shame	shame	NOUN
ftr-424	1245	24	and	and	CCONJ
ftr-424	1245	25	strict	strict	ADJ
ftr-424	1245	26	liability	liability	NOUN
ftr-424	1245	27	,	,	PUNCT
ftr-424	1245	28	29	29	NUM
ftr-424	1245	29	j.	j.	PROPN
ftr-424	1245	30	corp	corp	PROPN
ftr-424	1245	31	.	.	PROPN
ftr-424	1245	32	l.	l.	PROPN
ftr-424	1245	33	219	219	NUM
ftr-424	1245	34	,	,	PUNCT
ftr-424	1245	35	266	266	NUM
ftr-424	1245	36	(	(	PUNCT
ftr-424	1245	37	2004	2004	NUM
ftr-424	1245	38	)	)	PUNCT
ftr-424	1245	39	.	.	PUNCT
ftr-424	1246	1	this	this	PRON
ftr-424	1246	2	is	be	AUX
ftr-424	1246	3	another	another	DET
ftr-424	1246	4	example	example	NOUN
ftr-424	1246	5	where	where	SCONJ
ftr-424	1246	6	cooperation	cooperation	NOUN
ftr-424	1246	7	between	between	ADP
ftr-424	1246	8	the	the	DET
ftr-424	1246	9	agencies	agency	NOUN
ftr-424	1246	10	could	could	AUX
ftr-424	1246	11	help	help	VERB
ftr-424	1246	12	further	further	VERB
ftr-424	1246	13	their	their	PRON
ftr-424	1246	14	purposes	purpose	NOUN
ftr-424	1246	15	and	and	CCONJ
ftr-424	1246	16	yield	yield	VERB
ftr-424	1246	17	substantial	substantial	ADJ
ftr-424	1246	18	benefits	benefit	NOUN
ftr-424	1246	19	to	to	ADP
ftr-424	1246	20	ordinary	ordinary	ADJ
ftr-424	1246	21	taxpayers	taxpayer	NOUN
ftr-424	1246	22	.	.	PUNCT
ftr-424	1247	1	the	the	DET
ftr-424	1247	2	sec	sec	PROPN
ftr-424	1247	3	could	could	AUX
ftr-424	1247	4	require	require	VERB
ftr-424	1247	5	general	general	ADJ
ftr-424	1247	6	disclosure	disclosure	NOUN
ftr-424	1247	7	about	about	ADP
ftr-424	1247	8	the	the	DET
ftr-424	1247	9	potential	potential	ADJ
ftr-424	1247	10	applicability	applicability	NOUN
ftr-424	1247	11	of	of	ADP
ftr-424	1247	12	the	the	DET
ftr-424	1247	13	amt	amt	PROPN
ftr-424	1247	14	to	to	PART
ftr-424	1247	15	isos	isos	VERB
ftr-424	1247	16	,	,	PUNCT
ftr-424	1247	17	as	as	ADP
ftr-424	1247	18	part	part	NOUN
ftr-424	1247	19	of	of	ADP
ftr-424	1247	20	a	a	DET
ftr-424	1247	21	public	public	ADJ
ftr-424	1247	22	company	company	NOUN
ftr-424	1247	23	's	's	PART
ftr-424	1247	24	reporting	reporting	NOUN
ftr-424	1247	25	obligation	obligation	NOUN
ftr-424	1247	26	.	.	PUNCT
ftr-424	1248	1	the	the	DET
ftr-424	1248	2	irs	irs	PROPN
ftr-424	1248	3	could	could	AUX
ftr-424	1248	4	require	require	VERB
ftr-424	1248	5	similar	similar	ADJ
ftr-424	1248	6	information	information	NOUN
ftr-424	1248	7	reporting	report	VERB
ftr-424	1248	8	to	to	ADP
ftr-424	1248	9	iso	iso	NOUN
ftr-424	1248	10	recipients	recipient	NOUN
ftr-424	1248	11	upon	upon	SCONJ
ftr-424	1248	12	exercise	exercise	NOUN
ftr-424	1248	13	of	of	ADP
ftr-424	1248	14	an	an	DET
ftr-424	1248	15	option	option	NOUN
ftr-424	1248	16	.	.	PUNCT
ftr-424	1249	1	227	227	NUM
ftr-424	1249	2	.	.	PUNCT
ftr-424	1250	1	see	see	VERB
ftr-424	1250	2	lipman	lipman	PROPN
ftr-424	1250	3	,	,	PUNCT
ftr-424	1250	4	supra	supra	PROPN
ftr-424	1250	5	note	note	NOUN
ftr-424	1250	6	214	214	NUM
ftr-424	1250	7	,	,	PUNCT
ftr-424	1250	8	at	at	ADP
ftr-424	1250	9	371	371	NUM
ftr-424	1250	10	.	.	PUNCT
ftr-424	1251	1	[	[	X
ftr-424	1251	2	vol	vol	NOUN
ftr-424	1251	3	6	6	NUM
ftr-424	1251	4	-	-	SYM
ftr-424	1251	5	9	9	NUM
ftr-424	1251	6	congress	congress	NOUN
ftr-424	1251	7	fiddles	fiddle	VERB
ftr-424	1251	8	while	while	SCONJ
ftr-424	1251	9	middle	middle	PROPN
ftr-424	1251	10	america	america	PROPN
ftr-424	1251	11	burns	burn	VERB
ftr-424	1251	12	under	under	ADP
ftr-424	1251	13	the	the	DET
ftr-424	1251	14	regular	regular	ADJ
ftr-424	1251	15	tax	tax	NOUN
ftr-424	1251	16	system	system	NOUN
ftr-424	1251	17	are	be	AUX
ftr-424	1251	18	in	in	ADP
ftr-424	1251	19	fact	fact	NOUN
ftr-424	1251	20	members	member	NOUN
ftr-424	1251	21	of	of	ADP
ftr-424	1251	22	the	the	DET
ftr-424	1251	23	group	group	NOUN
ftr-424	1251	24	originally	originally	ADV
ftr-424	1251	25	targeted	target	VERB
ftr-424	1251	26	by	by	ADP
ftr-424	1251	27	the	the	DET
ftr-424	1251	28	amt	amt	PROPN
ftr-424	1251	29	they	they	PRON
ftr-424	1251	30	have	have	VERB
ftr-424	1251	31	substantial	substantial	ADJ
ftr-424	1251	32	economic	economic	ADJ
ftr-424	1251	33	wealth	wealth	NOUN
ftr-424	1251	34	but	but	CCONJ
ftr-424	1251	35	,	,	PUNCT
ftr-424	1251	36	unlike	unlike	ADP
ftr-424	1251	37	similarly	similarly	ADV
ftr-424	1251	38	situated	situate	VERB
ftr-424	1251	39	taxpayers	taxpayer	NOUN
ftr-424	1251	40	receiving	receive	VERB
ftr-424	1251	41	nonqualified	nonqualified	ADJ
ftr-424	1251	42	options	option	NOUN
ftr-424	1251	43	,	,	PUNCT
ftr-424	1251	44	they	they	PRON
ftr-424	1251	45	have	have	AUX
ftr-424	1251	46	been	be	AUX
ftr-424	1251	47	able	able	ADJ
ftr-424	1251	48	to	to	PART
ftr-424	1251	49	take	take	VERB
ftr-424	1251	50	advantage	advantage	NOUN
ftr-424	1251	51	of	of	ADP
ftr-424	1251	52	a	a	DET
ftr-424	1251	53	tax	tax	NOUN
ftr-424	1251	54	loophole	loophole	NOUN
ftr-424	1251	55	for	for	ADP
ftr-424	1251	56	isos	isos	PROPN
ftr-424	1251	57	to	to	PART
ftr-424	1251	58	avoid	avoid	VERB
ftr-424	1251	59	paying	pay	VERB
ftr-424	1251	60	any	any	DET
ftr-424	1251	61	tax	tax	NOUN
ftr-424	1251	62	on	on	ADP
ftr-424	1251	63	that	that	DET
ftr-424	1251	64	wealth	wealth	NOUN
ftr-424	1251	65	.	.	PUNCT
ftr-424	1252	1	the	the	DET
ftr-424	1252	2	more	more	ADV
ftr-424	1252	3	substantial	substantial	ADJ
ftr-424	1252	4	the	the	DET
ftr-424	1252	5	bargain	bargain	NOUN
ftr-424	1252	6	gain	gain	NOUN
ftr-424	1252	7	enjoyed	enjoy	VERB
ftr-424	1252	8	by	by	ADP
ftr-424	1252	9	iso	iso	NOUN
ftr-424	1252	10	recipients	recipient	NOUN
ftr-424	1252	11	,	,	PUNCT
ftr-424	1252	12	the	the	DET
ftr-424	1252	13	more	more	ADV
ftr-424	1252	14	appropriate	appropriate	ADJ
ftr-424	1252	15	is	be	AUX
ftr-424	1252	16	amt	amt	PROPN
ftr-424	1252	17	liability	liability	NOUN
ftr-424	1252	18	.	.	PUNCT
ftr-424	1253	1	the	the	DET
ftr-424	1253	2	fact	fact	NOUN
ftr-424	1253	3	that	that	SCONJ
ftr-424	1253	4	the	the	DET
ftr-424	1253	5	wealth	wealth	NOUN
ftr-424	1253	6	may	may	AUX
ftr-424	1253	7	be	be	AUX
ftr-424	1253	8	lost	lose	VERB
ftr-424	1253	9	without	without	ADP
ftr-424	1253	10	ever	ever	ADV
ftr-424	1253	11	being	be	AUX
ftr-424	1253	12	converted	convert	VERB
ftr-424	1253	13	to	to	ADP
ftr-424	1253	14	liquid	liquid	ADJ
ftr-424	1253	15	assets	asset	NOUN
ftr-424	1253	16	is	be	AUX
ftr-424	1253	17	not	not	PART
ftr-424	1253	18	unique	unique	ADJ
ftr-424	1253	19	to	to	ADP
ftr-424	1253	20	these	these	DET
ftr-424	1253	21	taxpayers	taxpayer	NOUN
ftr-424	1253	22	and	and	CCONJ
ftr-424	1253	23	does	do	AUX
ftr-424	1253	24	not	not	PART
ftr-424	1253	25	merit	merit	VERB
ftr-424	1253	26	any	any	DET
ftr-424	1253	27	unique	unique	ADJ
ftr-424	1253	28	saving	saving	NOUN
ftr-424	1253	29	provision	provision	NOUN
ftr-424	1253	30	.	.	PUNCT
ftr-424	1254	1	the	the	DET
ftr-424	1254	2	only	only	ADJ
ftr-424	1254	3	problem	problem	NOUN
ftr-424	1254	4	represented	represent	VERB
ftr-424	1254	5	by	by	ADP
ftr-424	1254	6	the	the	DET
ftr-424	1254	7	amt	amt	PROPN
ftr-424	1254	8	preference	preference	NOUN
ftr-424	1254	9	for	for	ADP
ftr-424	1254	10	iso	iso	NOUN
ftr-424	1254	11	grants	grant	NOUN
ftr-424	1254	12	lies	lie	VERB
ftr-424	1254	13	in	in	ADP
ftr-424	1254	14	the	the	DET
ftr-424	1254	15	complicated	complicated	ADJ
ftr-424	1254	16	nature	nature	NOUN
ftr-424	1254	17	of	of	ADP
ftr-424	1254	18	all	all	DET
ftr-424	1254	19	tax	tax	NOUN
ftr-424	1254	20	determinations	determination	NOUN
ftr-424	1254	21	regarding	regard	VERB
ftr-424	1254	22	option	option	NOUN
ftr-424	1254	23	exercises	exercise	NOUN
ftr-424	1254	24	,	,	PUNCT
ftr-424	1254	25	whether	whether	SCONJ
ftr-424	1254	26	for	for	ADP
ftr-424	1254	27	amt	amt	PROPN
ftr-424	1254	28	or	or	CCONJ
ftr-424	1254	29	regular	regular	ADJ
ftr-424	1254	30	tax	tax	NOUN
ftr-424	1254	31	purposes	purpose	NOUN
ftr-424	1254	32	,	,	PUNCT
ftr-424	1254	33	and	and	CCONJ
ftr-424	1254	34	the	the	DET
ftr-424	1254	35	corresponding	corresponding	ADJ
ftr-424	1254	36	lack	lack	NOUN
ftr-424	1254	37	of	of	ADP
ftr-424	1254	38	transparency	transparency	NOUN
ftr-424	1254	39	for	for	ADP
ftr-424	1254	40	onetime	onetime	ADJ
ftr-424	1254	41	grantees	grantee	NOUN
ftr-424	1254	42	who	who	PRON
ftr-424	1254	43	may	may	AUX
ftr-424	1254	44	not	not	PART
ftr-424	1254	45	be	be	AUX
ftr-424	1254	46	sufficiently	sufficiently	ADV
ftr-424	1254	47	aware	aware	ADJ
ftr-424	1254	48	to	to	PART
ftr-424	1254	49	avail	avail	VERB
ftr-424	1254	50	themselves	themselves	PRON
ftr-424	1254	51	of	of	ADP
ftr-424	1254	52	sophisticated	sophisticated	ADJ
ftr-424	1254	53	advisers	adviser	NOUN
ftr-424	1254	54	before	before	SCONJ
ftr-424	1254	55	amt	amt	PROPN
ftr-424	1254	56	applicability	applicability	NOUN
ftr-424	1254	57	is	be	AUX
ftr-424	1254	58	determined	determine	VERB
ftr-424	1254	59	.	.	PUNCT
ftr-424	1255	1	to	to	ADP
ftr-424	1255	2	the	the	DET
ftr-424	1255	3	extent	extent	NOUN
ftr-424	1255	4	that	that	SCONJ
ftr-424	1255	5	transparency	transparency	NOUN
ftr-424	1255	6	can	can	AUX
ftr-424	1255	7	be	be	AUX
ftr-424	1255	8	improved	improve	VERB
ftr-424	1255	9	by	by	ADP
ftr-424	1255	10	amt	amt	PROPN
ftr-424	1255	11	and	and	CCONJ
ftr-424	1255	12	regular	regular	ADJ
ftr-424	1255	13	tax	tax	NOUN
ftr-424	1255	14	reforms	reform	NOUN
ftr-424	1255	15	,	,	PUNCT
ftr-424	1255	16	this	this	DET
ftr-424	1255	17	problem	problem	NOUN
ftr-424	1255	18	can	can	AUX
ftr-424	1255	19	be	be	AUX
ftr-424	1255	20	reduced	reduce	VERB
ftr-424	1255	21	.	.	PUNCT
ftr-424	1256	1	amendments	amendment	NOUN
ftr-424	1256	2	to	to	PART
ftr-424	1256	3	provide	provide	VERB
ftr-424	1256	4	further	further	ADJ
ftr-424	1256	5	tax	tax	NOUN
ftr-424	1256	6	advantages	advantage	NOUN
ftr-424	1256	7	to	to	ADP
ftr-424	1256	8	iso	iso	NOUN
ftr-424	1256	9	recipients	recipient	NOUN
ftr-424	1256	10	do	do	AUX
ftr-424	1256	11	not	not	PART
ftr-424	1256	12	appear	appear	VERB
ftr-424	1256	13	justified	justified	ADJ
ftr-424	1256	14	.	.	PUNCT
ftr-424	1257	1	2	2	X
ftr-424	1257	2	.	.	X
ftr-424	1257	3	contingent	contingent	ADJ
ftr-424	1257	4	attorney	attorney	NOUN
ftr-424	1257	5	fees	fee	NOUN
ftr-424	1257	6	in	in	ADP
ftr-424	1257	7	contrast	contrast	NOUN
ftr-424	1257	8	to	to	ADP
ftr-424	1257	9	the	the	DET
ftr-424	1257	10	case	case	NOUN
ftr-424	1257	11	for	for	ADP
ftr-424	1257	12	iso	iso	NOUN
ftr-424	1257	13	recipients	recipient	NOUN
ftr-424	1257	14	,	,	PUNCT
ftr-424	1257	15	a	a	DET
ftr-424	1257	16	more	more	ADV
ftr-424	1257	17	sympathetic	sympathetic	ADJ
ftr-424	1257	18	amt	amt	PROPN
ftr-424	1257	19	situation	situation	NOUN
ftr-424	1257	20	involves	involve	VERB
ftr-424	1257	21	successful	successful	ADJ
ftr-424	1257	22	plaintiffs	plaintiff	NOUN
ftr-424	1257	23	in	in	ADP
ftr-424	1257	24	lawsuits	lawsuit	NOUN
ftr-424	1257	25	who	who	PRON
ftr-424	1257	26	owe	owe	VERB
ftr-424	1257	27	amt	amt	PRON
ftr-424	1257	28	because	because	SCONJ
ftr-424	1257	29	of	of	ADP
ftr-424	1257	30	a	a	DET
ftr-424	1257	31	lump	lump	NOUN
ftr-424	1257	32	sum	sum	NOUN
ftr-424	1257	33	litigation	litigation	NOUN
ftr-424	1257	34	award.22	award.22	NOUN
ftr-424	1257	35	the	the	DET
ftr-424	1257	36	issue	issue	NOUN
ftr-424	1257	37	arises	arise	VERB
ftr-424	1257	38	because	because	SCONJ
ftr-424	1257	39	,	,	PUNCT
ftr-424	1257	40	as	as	SCONJ
ftr-424	1257	41	the	the	DET
ftr-424	1257	42	supreme	supreme	PROPN
ftr-424	1257	43	court	court	PROPN
ftr-424	1257	44	recently	recently	ADV
ftr-424	1257	45	held	hold	VERB
ftr-424	1257	46	,	,	PUNCT
ftr-424	1257	47	a	a	DET
ftr-424	1257	48	successful	successful	ADJ
ftr-424	1257	49	plaintiffs	plaintiff	NOUN
ftr-424	1257	50	taxable	taxable	ADJ
ftr-424	1257	51	income	income	NOUN
ftr-424	1257	52	includes	include	VERB
ftr-424	1257	53	the	the	DET
ftr-424	1257	54	entire	entire	ADJ
ftr-424	1257	55	amount	amount	NOUN
ftr-424	1257	56	of	of	ADP
ftr-424	1257	57	her	her	PRON
ftr-424	1257	58	award	award	NOUN
ftr-424	1257	59	,	,	PUNCT
ftr-424	1257	60	including	include	VERB
ftr-424	1257	61	the	the	DET
ftr-424	1257	62	portion	portion	NOUN
ftr-424	1257	63	that	that	PRON
ftr-424	1257	64	is	be	AUX
ftr-424	1257	65	paid	pay	VERB
ftr-424	1257	66	to	to	ADP
ftr-424	1257	67	her	her	PRON
ftr-424	1257	68	attorney	attorney	NOUN
ftr-424	1257	69	as	as	ADP
ftr-424	1257	70	a	a	DET
ftr-424	1257	71	contingent	contingent	NOUN
ftr-424	1257	72	fee.229	fee.229	NOUN
ftr-424	1257	73	the	the	DET
ftr-424	1257	74	plaintiff	plaintiff	NOUN
ftr-424	1257	75	's	's	PART
ftr-424	1257	76	payment	payment	NOUN
ftr-424	1257	77	of	of	ADP
ftr-424	1257	78	her	her	PRON
ftr-424	1257	79	attorney	attorney	NOUN
ftr-424	1257	80	's	's	PART
ftr-424	1257	81	fees	fee	NOUN
ftr-424	1257	82	is	be	AUX
ftr-424	1257	83	an	an	DET
ftr-424	1257	84	expense	expense	NOUN
ftr-424	1257	85	,	,	PUNCT
ftr-424	1257	86	but	but	CCONJ
ftr-424	1257	87	generally	generally	ADV
ftr-424	1257	88	is	be	AUX
ftr-424	1257	89	considered	consider	VERB
ftr-424	1257	90	to	to	PART
ftr-424	1257	91	be	be	AUX
ftr-424	1257	92	deductible	deductible	ADJ
ftr-424	1257	93	only	only	ADV
ftr-424	1257	94	as	as	ADP
ftr-424	1257	95	a	a	DET
ftr-424	1257	96	miscellaneous	miscellaneous	ADJ
ftr-424	1257	97	itemized	itemize	VERB
ftr-424	1257	98	deduction	deduction	NOUN
ftr-424	1257	99	(	(	PUNCT
ftr-424	1257	100	limited	limit	VERB
ftr-424	1257	101	to	to	ADP
ftr-424	1257	102	those	those	DET
ftr-424	1257	103	deductions	deduction	NOUN
ftr-424	1257	104	in	in	ADP
ftr-424	1257	105	excess	excess	NOUN
ftr-424	1257	106	of	of	ADP
ftr-424	1257	107	2	2	NUM
ftr-424	1257	108	%	%	NOUN
ftr-424	1257	109	of	of	ADP
ftr-424	1257	110	adjusted	adjust	VERB
ftr-424	1257	111	gross	gross	ADJ
ftr-424	1257	112	income).23	income).23	NOUN
ftr-424	1257	113	under	under	ADP
ftr-424	1257	114	the	the	DET
ftr-424	1257	115	current	current	ADJ
ftr-424	1257	116	amt	amt	PROPN
ftr-424	1257	117	rules	rule	NOUN
ftr-424	1257	118	,	,	PUNCT
ftr-424	1257	119	miscellaneous	miscellaneous	ADJ
ftr-424	1257	120	itemized	itemize	VERB
ftr-424	1257	121	deductions	deduction	NOUN
ftr-424	1257	122	are	be	AUX
ftr-424	1257	123	treated	treat	VERB
ftr-424	1257	124	as	as	ADP
ftr-424	1257	125	a	a	DET
ftr-424	1257	126	"	"	PUNCT
ftr-424	1257	127	tainted	tainted	ADJ
ftr-424	1257	128	"	"	PUNCT
ftr-424	1257	129	preference	preference	NOUN
ftr-424	1257	130	and	and	CCONJ
ftr-424	1257	131	therefore	therefore	ADV
ftr-424	1257	132	not	not	PART
ftr-424	1257	133	allowed	allow	VERB
ftr-424	1257	134	for	for	ADP
ftr-424	1257	135	amt	amt	PROPN
ftr-424	1257	136	purposes.23	purposes.23	PROPN
ftr-424	1257	137	'	'	PART
ftr-424	1257	138	the	the	DET
ftr-424	1257	139	combination	combination	NOUN
ftr-424	1257	140	of	of	ADP
ftr-424	1257	141	these	these	DET
ftr-424	1257	142	rules	rule	NOUN
ftr-424	1257	143	may	may	AUX
ftr-424	1257	144	cause	cause	VERB
ftr-424	1257	145	a	a	DET
ftr-424	1257	146	plaintiff	plaintiff	NOUN
ftr-424	1257	147	to	to	ADP
ftr-424	1257	148	228	228	NUM
ftr-424	1257	149	.	.	PUNCT
ftr-424	1258	1	see	see	VERB
ftr-424	1258	2	generally	generally	ADV
ftr-424	1258	3	gregg	gregg	PROPN
ftr-424	1258	4	d.	d.	PROPN
ftr-424	1258	5	polsky	polsky	PROPN
ftr-424	1258	6	,	,	PUNCT
ftr-424	1258	7	a	a	DET
ftr-424	1258	8	correct	correct	ADJ
ftr-424	1258	9	analysis	analysis	NOUN
ftr-424	1258	10	of	of	ADP
ftr-424	1258	11	the	the	DET
ftr-424	1258	12	tax	tax	NOUN
ftr-424	1258	13	treatment	treatment	NOUN
ftr-424	1258	14	of	of	ADP
ftr-424	1258	15	contingent	contingent	NOUN
ftr-424	1258	16	attorney	attorney	NOUN
ftr-424	1258	17	's	's	PART
ftr-424	1258	18	fee	fee	NOUN
ftr-424	1258	19	arrangements	arrangement	NOUN
ftr-424	1258	20	:	:	PUNCT
ftr-424	1258	21	enough	enough	ADJ
ftr-424	1258	22	with	with	ADP
ftr-424	1258	23	the	the	DET
ftr-424	1258	24	fruits	fruit	NOUN
ftr-424	1258	25	and	and	CCONJ
ftr-424	1258	26	trees	tree	NOUN
ftr-424	1258	27	,	,	PUNCT
ftr-424	1258	28	37	37	NUM
ftr-424	1258	29	ga	ga	PROPN
ftr-424	1258	30	.	.	PROPN
ftr-424	1258	31	l.	l.	PROPN
ftr-424	1258	32	rev	rev	PROPN
ftr-424	1258	33	.	.	PROPN
ftr-424	1258	34	57	57	NUM
ftr-424	1258	35	(	(	PUNCT
ftr-424	1258	36	2002	2002	NUM
ftr-424	1258	37	)	)	PUNCT
ftr-424	1259	1	[	[	X
ftr-424	1259	2	hereinafter	hereinafter	NOUN
ftr-424	1259	3	polsky	polsky	NOUN
ftr-424	1259	4	,	,	PUNCT
ftr-424	1259	5	fruits	fruit	NOUN
ftr-424	1259	6	and	and	CCONJ
ftr-424	1259	7	trees	tree	NOUN
ftr-424	1259	8	]	]	PUNCT
ftr-424	1259	9	(	(	PUNCT
ftr-424	1259	10	describing	describe	VERB
ftr-424	1259	11	the	the	DET
ftr-424	1259	12	amt	amt	PROPN
ftr-424	1259	13	trap	trap	NOUN
ftr-424	1259	14	for	for	ADP
ftr-424	1259	15	litigation	litigation	NOUN
ftr-424	1259	16	plaintiffs	plaintiff	NOUN
ftr-424	1259	17	)	)	PUNCT
ftr-424	1259	18	;	;	PUNCT
ftr-424	1259	19	gregg	gregg	PROPN
ftr-424	1259	20	d.	d.	PROPN
ftr-424	1259	21	polsky	polsky	PROPN
ftr-424	1259	22	,	,	PUNCT
ftr-424	1259	23	the	the	DET
ftr-424	1259	24	contingent	contingent	NOUN
ftr-424	1259	25	attorney	attorney	NOUN
ftr-424	1259	26	's	's	PART
ftr-424	1259	27	fee	fee	NOUN
ftr-424	1259	28	tax	tax	NOUN
ftr-424	1259	29	trap	trap	NOUN
ftr-424	1259	30	:	:	PUNCT
ftr-424	1259	31	ethical	ethical	ADJ
ftr-424	1259	32	,	,	PUNCT
ftr-424	1259	33	fiduciary	fiduciary	ADJ
ftr-424	1259	34	duty	duty	NOUN
ftr-424	1259	35	,	,	PUNCT
ftr-424	1259	36	and	and	CCONJ
ftr-424	1259	37	malpractice	malpractice	NOUN
ftr-424	1259	38	implications	implication	NOUN
ftr-424	1259	39	,	,	PUNCT
ftr-424	1259	40	23	23	NUM
ftr-424	1259	41	va	va	NOUN
ftr-424	1259	42	.	.	PUNCT
ftr-424	1259	43	tax	tax	PROPN
ftr-424	1259	44	rev	rev	PROPN
ftr-424	1259	45	.	.	PROPN
ftr-424	1259	46	615	615	NUM
ftr-424	1259	47	(	(	PUNCT
ftr-424	1259	48	2004	2004	NUM
ftr-424	1259	49	)	)	PUNCT
ftr-424	1259	50	(	(	PUNCT
ftr-424	1259	51	discussing	discuss	VERB
ftr-424	1259	52	the	the	DET
ftr-424	1259	53	"	"	PUNCT
ftr-424	1259	54	trap	trap	NOUN
ftr-424	1259	55	"	"	PUNCT
ftr-424	1259	56	and	and	CCONJ
ftr-424	1259	57	the	the	DET
ftr-424	1259	58	various	various	ADJ
ftr-424	1259	59	legal	legal	ADJ
ftr-424	1259	60	issues	issue	NOUN
ftr-424	1259	61	it	it	PRON
ftr-424	1259	62	engenders	engender	VERB
ftr-424	1259	63	)	)	PUNCT
ftr-424	1259	64	;	;	PUNCT
ftr-424	1259	65	brant	brant	PROPN
ftr-424	1259	66	j.	j.	PROPN
ftr-424	1259	67	hellwig	hellwig	PROPN
ftr-424	1259	68	&	&	CCONJ
ftr-424	1259	69	gregg	gregg	PROPN
ftr-424	1259	70	d.	d.	PROPN
ftr-424	1259	71	polsky	polsky	PROPN
ftr-424	1259	72	,	,	PUNCT
ftr-424	1259	73	litigation	litigation	NOUN
ftr-424	1259	74	expenses	expense	NOUN
ftr-424	1259	75	and	and	CCONJ
ftr-424	1259	76	the	the	DET
ftr-424	1259	77	alternative	alternative	ADJ
ftr-424	1259	78	minimum	minimum	ADJ
ftr-424	1259	79	tax	tax	NOUN
ftr-424	1259	80	,	,	PUNCT
ftr-424	1259	81	6	6	NUM
ftr-424	1259	82	fla	fla	NOUN
ftr-424	1259	83	.	.	PUNCT
ftr-424	1260	1	tax	tax	PROPN
ftr-424	1260	2	rev	rev	PROPN
ftr-424	1260	3	.	.	PROPN
ftr-424	1261	1	899	899	NUM
ftr-424	1261	2	(	(	PUNCT
ftr-424	1261	3	2004	2004	NUM
ftr-424	1261	4	)	)	PUNCT
ftr-424	1262	1	(	(	PUNCT
ftr-424	1262	2	discussing	discuss	VERB
ftr-424	1262	3	the	the	DET
ftr-424	1262	4	"	"	PUNCT
ftr-424	1262	5	trap	trap	NOUN
ftr-424	1262	6	,	,	PUNCT
ftr-424	1262	7	"	"	PUNCT
ftr-424	1262	8	the	the	DET
ftr-424	1262	9	reasons	reason	NOUN
ftr-424	1262	10	it	it	PRON
ftr-424	1262	11	is	be	AUX
ftr-424	1262	12	frustrating	frustrating	ADJ
ftr-424	1262	13	,	,	PUNCT
ftr-424	1262	14	and	and	CCONJ
ftr-424	1262	15	implications	implication	NOUN
ftr-424	1262	16	of	of	ADP
ftr-424	1262	17	the	the	DET
ftr-424	1262	18	trap	trap	NOUN
ftr-424	1262	19	for	for	ADP
ftr-424	1262	20	plaintiffs	plaintiff	NOUN
ftr-424	1262	21	,	,	PUNCT
ftr-424	1262	22	their	their	PRON
ftr-424	1262	23	lawyers	lawyer	NOUN
ftr-424	1262	24	,	,	PUNCT
ftr-424	1262	25	defendants	defendant	NOUN
ftr-424	1262	26	,	,	PUNCT
ftr-424	1262	27	and	and	CCONJ
ftr-424	1262	28	the	the	DET
ftr-424	1262	29	courts	court	NOUN
ftr-424	1262	30	)	)	PUNCT
ftr-424	1262	31	.	.	PUNCT
ftr-424	1263	1	229	229	NUM
ftr-424	1263	2	.	.	PUNCT
ftr-424	1264	1	comm'r	comm'r	NOUN
ftr-424	1264	2	v.	v.	ADP
ftr-424	1264	3	banks	bank	NOUN
ftr-424	1264	4	,	,	PUNCT
ftr-424	1264	5	125	125	NUM
ftr-424	1264	6	s.	s.	PROPN
ftr-424	1264	7	ct	ct	PROPN
ftr-424	1264	8	.	.	PROPN
ftr-424	1264	9	826	826	NUM
ftr-424	1264	10	(	(	PUNCT
ftr-424	1264	11	2005	2005	NUM
ftr-424	1264	12	)	)	PUNCT
ftr-424	1264	13	.	.	PUNCT
ftr-424	1265	1	230	230	NUM
ftr-424	1265	2	.	.	PUNCT
ftr-424	1265	3	see	see	VERB
ftr-424	1265	4	i	i	PRON
ftr-424	1265	5	d.	d.	PROPN
ftr-424	1265	6	at	at	ADP
ftr-424	1265	7	830	830	NUM
ftr-424	1265	8	(	(	PUNCT
ftr-424	1265	9	noting	note	VERB
ftr-424	1265	10	that	that	SCONJ
ftr-424	1265	11	respondents	respondent	NOUN
ftr-424	1265	12	could	could	AUX
ftr-424	1265	13	have	have	AUX
ftr-424	1265	14	treated	treat	VERB
ftr-424	1265	15	the	the	DET
ftr-424	1265	16	contingent	contingent	NOUN
ftr-424	1265	17	attorney	attorney	NOUN
ftr-424	1265	18	fees	fee	NOUN
ftr-424	1265	19	as	as	ADP
ftr-424	1265	20	miscellaneous	miscellaneous	ADJ
ftr-424	1265	21	itemized	itemize	VERB
ftr-424	1265	22	deductions	deduction	NOUN
ftr-424	1265	23	subject	subject	ADJ
ftr-424	1265	24	to	to	ADP
ftr-424	1265	25	the	the	DET
ftr-424	1265	26	ordinary	ordinary	ADJ
ftr-424	1265	27	requirements	requirement	NOUN
ftr-424	1265	28	of	of	ADP
ftr-424	1265	29	irc	irc	PROPN
ftr-424	1265	30	§	§	PROPN
ftr-424	1265	31	§	§	PROPN
ftr-424	1265	32	67	67	NUM
ftr-424	1265	33	-	-	SYM
ftr-424	1265	34	68	68	NUM
ftr-424	1265	35	)	)	PUNCT
ftr-424	1265	36	.	.	PUNCT
ftr-424	1266	1	231	231	NUM
ftr-424	1266	2	.	.	PUNCT
ftr-424	1267	1	irc	irc	PROPN
ftr-424	1267	2	§	§	PROPN
ftr-424	1267	3	56(b)(1)(a)(i	56(b)(1)(a)(i	NUM
ftr-424	1267	4	)	)	PUNCT
ftr-424	1267	5	;	;	PUNCT
ftr-424	1267	6	see	see	VERB
ftr-424	1267	7	also	also	ADV
ftr-424	1267	8	banks	bank	NOUN
ftr-424	1267	9	,	,	PUNCT
ftr-424	1267	10	125	125	NUM
ftr-424	1267	11	s.	s.	PROPN
ftr-424	1267	12	ct	ct	PROPN
ftr-424	1267	13	.	.	PUNCT
ftr-424	1268	1	at	at	ADP
ftr-424	1268	2	830	830	NUM
ftr-424	1268	3	(	(	PUNCT
ftr-424	1268	4	noting	note	VERB
ftr-424	1268	5	that	that	SCONJ
ftr-424	1268	6	treating	treat	VERB
ftr-424	1268	7	the	the	DET
ftr-424	1268	8	contingent	contingent	ADJ
ftr-424	1268	9	attorney	attorney	NOUN
ftr-424	1268	10	fees	fee	NOUN
ftr-424	1268	11	as	as	ADP
ftr-424	1268	12	a	a	DET
ftr-424	1268	13	miscellaneous	miscellaneous	ADJ
ftr-424	1268	14	itemized	itemize	VERB
ftr-424	1268	15	deduction	deduction	NOUN
ftr-424	1268	16	"	"	PUNCT
ftr-424	1268	17	would	would	AUX
ftr-424	1268	18	have	have	AUX
ftr-424	1268	19	been	be	AUX
ftr-424	1268	20	of	of	ADP
ftr-424	1268	21	no	no	DET
ftr-424	1268	22	help	help	NOUN
ftr-424	1268	23	to	to	PART
ftr-424	1268	24	respondents	respondent	NOUN
ftr-424	1268	25	"	"	PUNCT
ftr-424	1268	26	because	because	SCONJ
ftr-424	1268	27	the	the	DET
ftr-424	1268	28	amt	amt	PROPN
ftr-424	1268	29	"	"	PUNCT
ftr-424	1268	30	does	do	AUX
ftr-424	1268	31	not	not	PART
ftr-424	1268	32	allow	allow	VERB
ftr-424	1268	33	any	any	DET
ftr-424	1268	34	miscellaneous	miscellaneous	ADJ
ftr-424	1268	35	itemized	itemize	VERB
ftr-424	1268	36	deductions	deduction	NOUN
ftr-424	1268	37	"	"	PUNCT
ftr-424	1268	38	)	)	PUNCT
ftr-424	1268	39	.	.	PUNCT
ftr-424	1269	1	2004	2004	NUM
ftr-424	1269	2	]	]	PUNCT
ftr-424	1269	3	florida	florida	PROPN
ftr-424	1269	4	tax	tax	NOUN
ftr-424	1269	5	review	review	NOUN
ftr-424	1269	6	have	have	VERB
ftr-424	1269	7	a	a	DET
ftr-424	1269	8	large	large	ADJ
ftr-424	1269	9	tax	tax	NOUN
ftr-424	1269	10	payable	payable	NOUN
ftr-424	1269	11	on	on	ADP
ftr-424	1269	12	the	the	DET
ftr-424	1269	13	portion	portion	NOUN
ftr-424	1269	14	of	of	ADP
ftr-424	1269	15	the	the	DET
ftr-424	1269	16	award	award	NOUN
ftr-424	1269	17	paid	pay	VERB
ftr-424	1269	18	to	to	ADP
ftr-424	1269	19	the	the	DET
ftr-424	1269	20	attorney.232	attorney.232	NOUN
ftr-424	1269	21	the	the	DET
ftr-424	1269	22	resulting	result	VERB
ftr-424	1269	23	amt	amt	PROPN
ftr-424	1269	24	liability	liability	NOUN
ftr-424	1269	25	may	may	AUX
ftr-424	1269	26	even	even	ADV
ftr-424	1269	27	exceed	exceed	VERB
ftr-424	1269	28	the	the	DET
ftr-424	1269	29	recovery	recovery	NOUN
ftr-424	1269	30	allocated	allocate	VERB
ftr-424	1269	31	to	to	ADP
ftr-424	1269	32	the	the	DET
ftr-424	1269	33	plaintiff	plaintiff	NOUN
ftr-424	1269	34	by	by	ADP
ftr-424	1269	35	a	a	DET
ftr-424	1269	36	substantial	substantial	ADJ
ftr-424	1269	37	amount.33	amount.33	ADJ
ftr-424	1269	38	232	232	NUM
ftr-424	1269	39	.	.	PUNCT
ftr-424	1270	1	consider	consider	VERB
ftr-424	1270	2	a	a	DET
ftr-424	1270	3	hypothetical	hypothetical	ADJ
ftr-424	1270	4	developed	develop	VERB
ftr-424	1270	5	by	by	ADP
ftr-424	1270	6	roberta	roberta	PROPN
ftr-424	1270	7	mann	mann	PROPN
ftr-424	1270	8	in	in	ADP
ftr-424	1270	9	the	the	DET
ftr-424	1270	10	course	course	NOUN
ftr-424	1270	11	of	of	ADP
ftr-424	1270	12	the	the	DET
ftr-424	1270	13	aba	aba	PROPN
ftr-424	1270	14	task	task	PROPN
ftr-424	1270	15	force	force	PROPN
ftr-424	1270	16	discussions	discussion	NOUN
ftr-424	1270	17	,	,	PUNCT
ftr-424	1270	18	involving	involve	VERB
ftr-424	1270	19	taxpayer	taxpayer	NOUN
ftr-424	1270	20	who	who	PRON
ftr-424	1270	21	in	in	ADP
ftr-424	1270	22	2005	2005	NUM
ftr-424	1270	23	is	be	AUX
ftr-424	1270	24	awarded	award	VERB
ftr-424	1270	25	$	$	SYM
ftr-424	1270	26	450,000	450,000	NUM
ftr-424	1270	27	in	in	ADP
ftr-424	1270	28	a	a	DET
ftr-424	1270	29	false	false	ADJ
ftr-424	1270	30	imprisonment	imprisonment	NOUN
ftr-424	1270	31	suit	suit	NOUN
ftr-424	1270	32	and	and	CCONJ
ftr-424	1270	33	pays	pay	VERB
ftr-424	1270	34	a	a	DET
ftr-424	1270	35	33	33	NUM
ftr-424	1270	36	1/3	1/3	NUM
ftr-424	1270	37	%	%	NOUN
ftr-424	1270	38	contingent	contingent	NOUN
ftr-424	1270	39	attorney	attorney	NOUN
ftr-424	1270	40	's	's	PART
ftr-424	1270	41	fee	fee	NOUN
ftr-424	1270	42	of	of	ADP
ftr-424	1270	43	$	$	SYM
ftr-424	1270	44	150,000	150,000	NUM
ftr-424	1270	45	.	.	PUNCT
ftr-424	1271	1	taxpayer	taxpayer	NOUN
ftr-424	1271	2	has	have	VERB
ftr-424	1271	3	.	.	PUNCT
ftr-424	1272	1	a	a	DET
ftr-424	1272	2	full	full	ADJ
ftr-424	1272	3	-	-	PUNCT
ftr-424	1272	4	time	time	NOUN
ftr-424	1272	5	job	job	NOUN
ftr-424	1272	6	for	for	ADP
ftr-424	1272	7	which	which	PRON
ftr-424	1272	8	he	he	PRON
ftr-424	1272	9	receives	receive	VERB
ftr-424	1272	10	a	a	DET
ftr-424	1272	11	salary	salary	NOUN
ftr-424	1272	12	of	of	ADP
ftr-424	1272	13	$	$	SYM
ftr-424	1272	14	50,000	50,000	NUM
ftr-424	1272	15	in	in	ADP
ftr-424	1272	16	2005	2005	NUM
ftr-424	1272	17	.	.	PUNCT
ftr-424	1273	1	taxpayer	taxpayer	NOUN
ftr-424	1273	2	would	would	AUX
ftr-424	1273	3	owe	owe	VERB
ftr-424	1273	4	an	an	DET
ftr-424	1273	5	additional	additional	ADJ
ftr-424	1273	6	$	$	SYM
ftr-424	1273	7	32,720	32,720	NUM
ftr-424	1273	8	on	on	ADP
ftr-424	1273	9	his	his	PRON
ftr-424	1273	10	2005	2005	NUM
ftr-424	1273	11	tax	tax	NOUN
ftr-424	1273	12	return	return	NOUN
ftr-424	1273	13	because	because	SCONJ
ftr-424	1273	14	ofthe	ofthe	PRON
ftr-424	1273	15	amt	amt	PROPN
ftr-424	1273	16	's	's	PART
ftr-424	1273	17	treatment	treatment	NOUN
ftr-424	1273	18	of	of	ADP
ftr-424	1273	19	the	the	DET
ftr-424	1273	20	miscellaneous	miscellaneous	ADJ
ftr-424	1273	21	itemized	itemize	VERB
ftr-424	1273	22	deduction	deduction	NOUN
ftr-424	1273	23	as	as	ADP
ftr-424	1273	24	a	a	DET
ftr-424	1273	25	"	"	PUNCT
ftr-424	1273	26	tainted	tainted	ADJ
ftr-424	1273	27	"	"	PUNCT
ftr-424	1273	28	tax	tax	NOUN
ftr-424	1273	29	preference	preference	NOUN
ftr-424	1273	30	,	,	PUNCT
ftr-424	1273	31	as	as	SCONJ
ftr-424	1273	32	follows	follow	VERB
ftr-424	1273	33	:	:	PUNCT
ftr-424	1273	34	regular	regular	ADJ
ftr-424	1273	35	tax	tax	NOUN
ftr-424	1273	36	determinations	determination	NOUN
ftr-424	1273	37	:	:	PUNCT
ftr-424	1273	38	salary	salary	NOUN
ftr-424	1273	39	$	$	SYM
ftr-424	1273	40	50,000	50,000	NUM
ftr-424	1273	41	judgment	judgment	NOUN
ftr-424	1273	42	$	$	SYM
ftr-424	1273	43	450,000	450,000	NUM
ftr-424	1273	44	agi	agi	NOUN
ftr-424	1273	45	$	$	SYM
ftr-424	1273	46	500,000	500,000	NUM
ftr-424	1273	47	attorneys	attorney	NOUN
ftr-424	1273	48	fees	fee	VERB
ftr-424	1273	49	$	$	SYM
ftr-424	1273	50	150,000	150,000	NUM
ftr-424	1273	51	§	§	PROPN
ftr-424	1273	52	67(a	67(a	NUM
ftr-424	1273	53	)	)	PUNCT
ftr-424	1273	54	elimination	elimination	NOUN
ftr-424	1273	55	of	of	ADP
ftr-424	1273	56	portion	portion	NOUN
ftr-424	1273	57	corresponding	correspond	VERB
ftr-424	1273	58	to	to	ADP
ftr-424	1273	59	2	2	NUM
ftr-424	1273	60	%	%	NOUN
ftr-424	1273	61	agi	agi	NOUN
ftr-424	1273	62	(	(	PUNCT
ftr-424	1273	63	$	$	SYM
ftr-424	1273	64	10,000	10,000	NUM
ftr-424	1273	65	)	)	PUNCT
ftr-424	1273	66	resulting	result	VERB
ftr-424	1273	67	§	§	PROPN
ftr-424	1273	68	212(1	212(1	NUM
ftr-424	1273	69	)	)	PUNCT
ftr-424	1273	70	deduction	deduction	NOUN
ftr-424	1273	71	before	before	ADP
ftr-424	1273	72	phaseout	phaseout	ADJ
ftr-424	1273	73	$	$	SYM
ftr-424	1273	74	140,000	140,000	NUM
ftr-424	1273	75	§	§	NOUN
ftr-424	1273	76	68	68	NUM
ftr-424	1273	77	phase	phase	NOUN
ftr-424	1273	78	out	out	ADP
ftr-424	1273	79	of	of	ADP
ftr-424	1273	80	itemized	itemize	VERB
ftr-424	1273	81	deductions	deduction	NOUN
ftr-424	1273	82	[	[	X
ftr-424	1273	83	reduced	reduce	VERB
ftr-424	1273	84	by	by	ADP
ftr-424	1273	85	lesser	less	ADJ
ftr-424	1273	86	of	of	ADP
ftr-424	1273	87	80	80	NUM
ftr-424	1273	88	%	%	NOUN
ftr-424	1273	89	(	(	PUNCT
ftr-424	1273	90	$	$	SYM
ftr-424	1273	91	112,000	112,000	NUM
ftr-424	1273	92	)	)	PUNCT
ftr-424	1273	93	or	or	CCONJ
ftr-424	1273	94	3	3	NUM
ftr-424	1273	95	%	%	NOUN
ftr-424	1273	96	of	of	ADP
ftr-424	1273	97	agi	agi	NOUN
ftr-424	1273	98	over	over	ADP
ftr-424	1273	99	$	$	SYM
ftr-424	1273	100	145,950	145,950	NUM
ftr-424	1273	101	(	(	PUNCT
ftr-424	1273	102	2005	2005	NUM
ftr-424	1273	103	threshold	threshold	NOUN
ftr-424	1273	104	)	)	PUNCT
ftr-424	1273	105	]	]	PUNCT
ftr-424	1273	106	$	$	SYM
ftr-424	1273	107	500,000	500,000	NUM
ftr-424	1273	108	$	$	SYM
ftr-424	1273	109	145,950	145,950	NUM
ftr-424	1273	110	=	=	SYM
ftr-424	1273	111	$	$	SYM
ftr-424	1273	112	354,050	354,050	NUM
ftr-424	1273	113	x	x	SYM
ftr-424	1273	114	3	3	NUM
ftr-424	1273	115	%	%	NOUN
ftr-424	1273	116	=(	=(	NOUN
ftr-424	1273	117	$	$	SYM
ftr-424	1273	118	10622	10622	NUM
ftr-424	1273	119	)	)	PUNCT
ftr-424	1273	120	applicable	applicable	ADJ
ftr-424	1273	121	§	§	PROPN
ftr-424	1273	122	212(1	212(1	NUM
ftr-424	1273	123	)	)	PUNCT
ftr-424	1273	124	deduction	deduction	NOUN
ftr-424	1273	125	after	after	ADP
ftr-424	1273	126	phaseout	phaseout	NOUN
ftr-424	1273	127	$	$	SYM
ftr-424	1273	128	129,378	129,378	NUM
ftr-424	1273	129	agi	agi	NOUN
ftr-424	1273	130	$	$	SYM
ftr-424	1273	131	500,000	500,000	NUM
ftr-424	1273	132	itemized	itemize	VERB
ftr-424	1273	133	deductions	deduction	NOUN
ftr-424	1273	134	(	(	PUNCT
ftr-424	1273	135	$	$	SYM
ftr-424	1273	136	129,378	129,378	NUM
ftr-424	1273	137	)	)	PUNCT
ftr-424	1273	138	taxable	taxable	ADJ
ftr-424	1273	139	income	income	NOUN
ftr-424	1273	140	$	$	SYM
ftr-424	1273	141	370,622	370,622	NUM
ftr-424	1273	142	regular	regular	ADJ
ftr-424	1273	143	tax	tax	NOUN
ftr-424	1273	144	liability	liability	NOUN
ftr-424	1273	145	$	$	SYM
ftr-424	1273	146	103,780	103,780	NUM
ftr-424	1273	147	amt	amt	PROPN
ftr-424	1273	148	determinations	determination	NOUN
ftr-424	1273	149	:	:	PUNCT
ftr-424	1273	150	§	§	NOUN
ftr-424	1273	151	55(b)(2	55(b)(2	NUM
ftr-424	1273	152	)	)	PUNCT
ftr-424	1273	153	amt	amt	PROPN
ftr-424	1273	154	income	income	NOUN
ftr-424	1273	155	(	(	PUNCT
ftr-424	1273	156	amti	amti	PROPN
ftr-424	1273	157	)	)	PUNCT
ftr-424	1273	158	$	$	SYM
ftr-424	1273	159	500,000	500,000	NUM
ftr-424	1273	160	[	[	NOUN
ftr-424	1273	161	taxable	taxable	ADJ
ftr-424	1273	162	income	income	NOUN
ftr-424	1273	163	as	as	SCONJ
ftr-424	1273	164	adjusted	adjust	VERB
ftr-424	1273	165	by	by	ADP
ftr-424	1273	166	§	§	PROPN
ftr-424	1273	167	§	§	PROPN
ftr-424	1273	168	56	56	NUM
ftr-424	1273	169	,	,	PUNCT
ftr-424	1273	170	58	58	NUM
ftr-424	1273	171	and	and	CCONJ
ftr-424	1273	172	increased	increase	VERB
ftr-424	1273	173	by	by	ADP
ftr-424	1273	174	tax	tax	NOUN
ftr-424	1273	175	preference	preference	NOUN
ftr-424	1273	176	items	item	NOUN
ftr-424	1273	177	in	in	ADP
ftr-424	1273	178	§	§	PROPN
ftr-424	1273	179	57	57	NUM
ftr-424	1273	180	;	;	PUNCT
ftr-424	1273	181	thus	thus	ADV
ftr-424	1273	182	no	no	DET
ftr-424	1273	183	miscellaneous	miscellaneous	ADJ
ftr-424	1273	184	itemized	itemize	VERB
ftr-424	1273	185	deduction	deduction	NOUN
ftr-424	1273	186	§	§	PROPN
ftr-424	1273	187	56(b	56(b	NUM
ftr-424	1273	188	)	)	PUNCT
ftr-424	1273	189	]	]	PUNCT
ftr-424	1273	190	§	§	PROPN
ftr-424	1273	191	55(d	55(d	NUM
ftr-424	1273	192	)	)	PUNCT
ftr-424	1273	193	exemption	exemption	NOUN
ftr-424	1273	194	amount	amount	NOUN
ftr-424	1273	195	(	(	PUNCT
ftr-424	1273	196	joint	joint	ADJ
ftr-424	1273	197	return	return	NOUN
ftr-424	1273	198	before	before	ADP
ftr-424	1273	199	phaseout	phaseout	NOUN
ftr-424	1273	200	)	)	PUNCT
ftr-424	1273	201	$	$	SYM
ftr-424	1273	202	58,000	58,000	NUM
ftr-424	1273	203	§	§	PROPN
ftr-424	1273	204	55(d)(3	55(d)(3	NUM
ftr-424	1273	205	)	)	PUNCT
ftr-424	1273	206	amti	amti	NOUN
ftr-424	1273	207	phase	phase	NOUN
ftr-424	1273	208	out	out	ADP
ftr-424	1273	209	of	of	ADP
ftr-424	1273	210	exemption	exemption	NOUN
ftr-424	1273	211	amount	amount	NOUN
ftr-424	1273	212	[	[	X
ftr-424	1273	213	reduced	reduce	VERB
ftr-424	1273	214	by	by	ADP
ftr-424	1273	215	25	25	NUM
ftr-424	1273	216	%	%	NOUN
ftr-424	1273	217	of	of	ADP
ftr-424	1273	218	excess	excess	NOUN
ftr-424	1273	219	of	of	ADP
ftr-424	1273	220	amti	amti	PROPN
ftr-424	1273	221	over	over	ADP
ftr-424	1273	222	$	$	SYM
ftr-424	1273	223	150,000	150,000	NUM
ftr-424	1273	224	;	;	PUNCT
ftr-424	1273	225	$	$	SYM
ftr-424	1273	226	500,000	500,000	NUM
ftr-424	1273	227	$	$	SYM
ftr-424	1273	228	150,000	150,000	NUM
ftr-424	1273	229	=	=	SYM
ftr-424	1273	230	$	$	SYM
ftr-424	1273	231	350,000	350,000	NUM
ftr-424	1273	232	x	x	SYM
ftr-424	1273	233	25	25	NUM
ftr-424	1273	234	%	%	NOUN
ftr-424	1273	235	(	(	PUNCT
ftr-424	1273	236	$	$	SYM
ftr-424	1273	237	87,500	87,500	NUM
ftr-424	1273	238	)	)	PUNCT
ftr-424	1273	239	resulting	result	VERB
ftr-424	1273	240	§	§	PROPN
ftr-424	1273	241	55(d	55(d	NUM
ftr-424	1273	242	)	)	PUNCT
ftr-424	1273	243	exemption	exemption	NOUN
ftr-424	1273	244	amount	amount	NOUN
ftr-424	1273	245	0	0	NUM
ftr-424	1273	246	§	§	NOUN
ftr-424	1273	247	55(b)(1)(a)(ii	55(b)(1)(a)(ii	NUM
ftr-424	1273	248	)	)	PUNCT
ftr-424	1273	249	taxable	taxable	ADJ
ftr-424	1273	250	excess	excess	ADJ
ftr-424	1273	251	$	$	SYM
ftr-424	1273	252	500,000	500,000	NUM
ftr-424	1273	253	§	§	NOUN
ftr-424	1273	254	55(b)(1)(a	55(b)(1)(a	NOUN
ftr-424	1273	255	)	)	PUNCT
ftr-424	1273	256	tentative	tentative	ADJ
ftr-424	1273	257	tax	tax	NOUN
ftr-424	1273	258	26	26	NUM
ftr-424	1273	259	%	%	NOUN
ftr-424	1273	260	of	of	ADP
ftr-424	1273	261	taxable	taxable	ADJ
ftr-424	1273	262	excess	excess	NOUN
ftr-424	1273	263	up	up	ADP
ftr-424	1273	264	to	to	PART
ftr-424	1273	265	$	$	SYM
ftr-424	1273	266	175,000	175,000	NUM
ftr-424	1273	267	$	$	SYM
ftr-424	1273	268	175,000	175,000	NUM
ftr-424	1273	269	x	x	SYM
ftr-424	1273	270	26	26	NUM
ftr-424	1273	271	%	%	NOUN
ftr-424	1273	272	$	$	SYM
ftr-424	1273	273	45,500	45,500	NUM
ftr-424	1273	274	plus	plus	CCONJ
ftr-424	1273	275	28	28	NUM
ftr-424	1273	276	%	%	NOUN
ftr-424	1273	277	of	of	ADP
ftr-424	1273	278	taxable	taxable	ADJ
ftr-424	1273	279	excess	excess	NOUN
ftr-424	1273	280	over	over	ADP
ftr-424	1273	281	$	$	SYM
ftr-424	1273	282	175,000	175,000	NUM
ftr-424	1273	283	$	$	SYM
ftr-424	1273	284	325,000	325,000	NUM
ftr-424	1273	285	x	x	SYM
ftr-424	1273	286	28	28	NUM
ftr-424	1273	287	%	%	NOUN
ftr-424	1273	288	$	$	SYM
ftr-424	1273	289	91,000	91,000	NUM
ftr-424	1273	290	total	total	ADJ
ftr-424	1273	291	amt	amt	PROPN
ftr-424	1273	292	(	(	PUNCT
ftr-424	1273	293	assuming	assume	VERB
ftr-424	1273	294	no	no	DET
ftr-424	1273	295	credits	credit	NOUN
ftr-424	1273	296	)	)	PUNCT
ftr-424	1273	297	$	$	SYM
ftr-424	1273	298	136,500	136,500	NUM
ftr-424	1273	299	233	233	NUM
ftr-424	1273	300	.	.	PUNCT
ftr-424	1274	1	see	see	VERB
ftr-424	1274	2	,	,	PUNCT
ftr-424	1274	3	e.g.	e.g.	ADV
ftr-424	1274	4	,	,	PUNCT
ftr-424	1274	5	alexander	alexander	PROPN
ftr-424	1274	6	v.	v.	ADP
ftr-424	1274	7	irs	irs	PROPN
ftr-424	1274	8	,	,	PUNCT
ftr-424	1274	9	72	72	NUM
ftr-424	1274	10	f.3d	f.3d	NUM
ftr-424	1274	11	938	938	NUM
ftr-424	1274	12	(	(	PUNCT
ftr-424	1274	13	1st	1st	ADJ
ftr-424	1274	14	cir	cir	NOUN
ftr-424	1274	15	.	.	PROPN
ftr-424	1274	16	1995	1995	NUM
ftr-424	1274	17	)	)	PUNCT
ftr-424	1274	18	(	(	PUNCT
ftr-424	1274	19	indicating	indicate	VERB
ftr-424	1274	20	that	that	SCONJ
ftr-424	1274	21	the	the	DET
ftr-424	1274	22	plaintiff	plaintiff	NOUN
ftr-424	1274	23	/	/	SYM
ftr-424	1274	24	taxpayer	taxpayer	NOUN
ftr-424	1274	25	was	be	AUX
ftr-424	1274	26	required	require	VERB
ftr-424	1274	27	to	to	PART
ftr-424	1274	28	pay	pay	VERB
ftr-424	1274	29	taxes	taxis	NOUN
ftr-424	1274	30	of	of	ADP
ftr-424	1274	31	$	$	SYM
ftr-424	1274	32	54,000	54,000	NUM
ftr-424	1274	33	on	on	ADP
ftr-424	1274	34	a	a	DET
ftr-424	1274	35	recovery	recovery	NOUN
ftr-424	1274	36	of	of	ADP
ftr-424	1274	37	$	$	SYM
ftr-424	1274	38	5,000	5,000	NUM
ftr-424	1274	39	after	after	ADP
ftr-424	1274	40	costs	cost	NOUN
ftr-424	1274	41	and	and	CCONJ
ftr-424	1274	42	attorneys	attorney	NOUN
ftr-424	1274	43	'	'	PART
ftr-424	1274	44	fees	fee	NOUN
ftr-424	1274	45	)	)	PUNCT
ftr-424	1274	46	;	;	PUNCT
ftr-424	1274	47	adam	adam	PROPN
ftr-424	1274	48	liptak	liptak	PROPN
ftr-424	1274	49	,	,	PUNCT
ftr-424	1274	50	tax	tax	NOUN
ftr-424	1274	51	bill	bill	NOUN
ftr-424	1274	52	exceeds	exceed	VERB
ftr-424	1274	53	award	award	PROPN
ftr-424	1274	54	to	to	ADP
ftr-424	1274	55	officer	officer	NOUN
ftr-424	1274	56	in	in	ADP
ftr-424	1274	57	sex	sex	NOUN
ftr-424	1274	58	bias	bias	NOUN
ftr-424	1275	1	[	[	X
ftr-424	1275	2	vol	vol	NOUN
ftr-424	1275	3	.	.	PUNCT
ftr-424	1275	4	6:9	6:9	NUM
ftr-424	1275	5	congress	congress	PROPN
ftr-424	1275	6	fiddles	fiddle	VERB
ftr-424	1275	7	while	while	SCONJ
ftr-424	1275	8	middle	middle	PROPN
ftr-424	1275	9	america	america	PROPN
ftr-424	1275	10	burns	burn	VERB
ftr-424	1275	11	litigation	litigation	NOUN
ftr-424	1275	12	of	of	ADP
ftr-424	1275	13	these	these	DET
ftr-424	1275	14	issues	issue	NOUN
ftr-424	1275	15	resulted	result	VERB
ftr-424	1275	16	in	in	ADP
ftr-424	1275	17	a	a	DET
ftr-424	1275	18	split	split	NOUN
ftr-424	1275	19	in	in	ADP
ftr-424	1275	20	the	the	DET
ftr-424	1275	21	circuit	circuit	NOUN
ftr-424	1275	22	courts	court	NOUN
ftr-424	1275	23	on	on	ADP
ftr-424	1275	24	the	the	DET
ftr-424	1275	25	question	question	NOUN
ftr-424	1275	26	of	of	ADP
ftr-424	1275	27	whether	whether	SCONJ
ftr-424	1275	28	contingent	contingent	ADJ
ftr-424	1275	29	fees	fee	NOUN
ftr-424	1275	30	paid	pay	VERB
ftr-424	1275	31	out	out	ADP
ftr-424	1275	32	of	of	ADP
ftr-424	1275	33	a	a	DET
ftr-424	1275	34	taxable	taxable	ADJ
ftr-424	1275	35	damage	damage	NOUN
ftr-424	1275	36	award	award	NOUN
ftr-424	1275	37	or	or	CCONJ
ftr-424	1275	38	settlement	settlement	NOUN
ftr-424	1275	39	are	be	AUX
ftr-424	1275	40	excludible	excludible	ADJ
ftr-424	1275	41	from	from	ADP
ftr-424	1275	42	gross	gross	ADJ
ftr-424	1275	43	income	income	NOUN
ftr-424	1275	44	or	or	CCONJ
ftr-424	1275	45	includible	includible	NOUN
ftr-424	1275	46	in	in	ADP
ftr-424	1275	47	gross	gross	ADJ
ftr-424	1275	48	income	income	NOUN
ftr-424	1275	49	and	and	CCONJ
ftr-424	1275	50	deductible	deductible	ADJ
ftr-424	1275	51	only	only	ADV
ftr-424	1275	52	as	as	ADP
ftr-424	1275	53	miscellaneous	miscellaneous	ADJ
ftr-424	1275	54	itemized	itemize	VERB
ftr-424	1275	55	deductions	deduction	NOUN
ftr-424	1275	56	.	.	PUNCT
ftr-424	1276	1	"	"	PUNCT
ftr-424	1276	2	'	'	PUNCT
ftr-424	1276	3	both	both	DET
ftr-424	1276	4	sides	side	NOUN
ftr-424	1276	5	sometimes	sometimes	ADV
ftr-424	1276	6	analyzed	analyze	VERB
ftr-424	1276	7	the	the	DET
ftr-424	1276	8	strength	strength	NOUN
ftr-424	1276	9	of	of	ADP
ftr-424	1276	10	the	the	DET
ftr-424	1276	11	attorney	attorney	NOUN
ftr-424	1276	12	's	's	PART
ftr-424	1276	13	claims	claim	NOUN
ftr-424	1276	14	to	to	ADP
ftr-424	1276	15	the	the	DET
ftr-424	1276	16	fee	fee	NOUN
ftr-424	1276	17	under	under	ADP
ftr-424	1276	18	the	the	DET
ftr-424	1276	19	applicable	applicable	ADJ
ftr-424	1276	20	state	state	NOUN
ftr-424	1276	21	attorney	attorney	NOUN
ftr-424	1276	22	lien	lien	NOUN
ftr-424	1276	23	law	law	NOUN
ftr-424	1276	24	:	:	PUNCT
ftr-424	1276	25	courts	court	NOUN
ftr-424	1276	26	that	that	PRON
ftr-424	1276	27	found	find	VERB
ftr-424	1276	28	the	the	DET
ftr-424	1276	29	income	income	NOUN
ftr-424	1276	30	excludible	excludible	ADJ
ftr-424	1276	31	generally	generally	ADV
ftr-424	1276	32	found	find	VERB
ftr-424	1276	33	that	that	SCONJ
ftr-424	1276	34	the	the	DET
ftr-424	1276	35	state	state	NOUN
ftr-424	1276	36	lien	lien	PROPN
ftr-424	1276	37	statute	statute	PROPN
ftr-424	1276	38	grants	grant	VERB
ftr-424	1276	39	the	the	DET
ftr-424	1276	40	attorney	attorney	NOUN
ftr-424	1276	41	property	property	NOUN
ftr-424	1276	42	interests	interest	NOUN
ftr-424	1276	43	in	in	ADP
ftr-424	1276	44	the	the	DET
ftr-424	1276	45	claim.235	claim.235	ADJ
ftr-424	1276	46	another	another	DET
ftr-424	1276	47	argument	argument	NOUN
ftr-424	1276	48	for	for	ADP
ftr-424	1276	49	exclusion	exclusion	NOUN
ftr-424	1276	50	that	that	PRON
ftr-424	1276	51	has	have	AUX
ftr-424	1276	52	appeared	appear	VERB
ftr-424	1276	53	in	in	ADP
ftr-424	1276	54	the	the	DET
ftr-424	1276	55	commentary	commentary	NOUN
ftr-424	1276	56	suggests	suggest	VERB
ftr-424	1276	57	that	that	SCONJ
ftr-424	1276	58	attorney	attorney	NOUN
ftr-424	1276	59	's	's	PART
ftr-424	1276	60	fees	fee	NOUN
ftr-424	1276	61	should	should	AUX
ftr-424	1276	62	be	be	AUX
ftr-424	1276	63	capitalized	capitalize	VERB
ftr-424	1276	64	as	as	ADP
ftr-424	1276	65	basis	basis	NOUN
ftr-424	1276	66	in	in	ADP
ftr-424	1276	67	the	the	DET
ftr-424	1276	68	plaintiff	plaintiff	NOUN
ftr-424	1276	69	's	's	PART
ftr-424	1276	70	cause	cause	NOUN
ftr-424	1276	71	of	of	ADP
ftr-424	1276	72	action	action	NOUN
ftr-424	1276	73	and	and	CCONJ
ftr-424	1276	74	thus	thus	ADV
ftr-424	1276	75	reduce	reduce	VERB
ftr-424	1276	76	the	the	DET
ftr-424	1276	77	amount	amount	NOUN
ftr-424	1276	78	realized.236	realized.236	ADP
ftr-424	1276	79	two	two	NUM
ftr-424	1276	80	recent	recent	ADJ
ftr-424	1276	81	events	event	NOUN
ftr-424	1276	82	a	a	DET
ftr-424	1276	83	legislative	legislative	ADJ
ftr-424	1276	84	act	act	NOUN
ftr-424	1276	85	and	and	CCONJ
ftr-424	1276	86	a	a	DET
ftr-424	1276	87	supreme	supreme	PROPN
ftr-424	1276	88	court	court	NOUN
ftr-424	1276	89	decision	decision	NOUN
ftr-424	1276	90	added	add	VERB
ftr-424	1276	91	some	some	DET
ftr-424	1276	92	much	much	ADV
ftr-424	1276	93	needed	need	VERB
ftr-424	1276	94	clarity	clarity	NOUN
ftr-424	1276	95	to	to	ADP
ftr-424	1276	96	the	the	DET
ftr-424	1276	97	issue	issue	NOUN
ftr-424	1276	98	.	.	PUNCT
ftr-424	1277	1	in	in	ADP
ftr-424	1277	2	october	october	PROPN
ftr-424	1277	3	2004	2004	NUM
ftr-424	1277	4	,	,	PUNCT
ftr-424	1277	5	congress	congress	PROPN
ftr-424	1277	6	passed	pass	VERB
ftr-424	1277	7	the	the	DET
ftr-424	1277	8	american	american	ADJ
ftr-424	1277	9	jobs	jobs	PROPN
ftr-424	1277	10	creation	creation	PROPN
ftr-424	1277	11	act	act	NOUN
ftr-424	1277	12	of	of	ADP
ftr-424	1277	13	2004	2004	NUM
ftr-424	1277	14	(	(	PUNCT
ftr-424	1277	15	ajca),237	ajca),237	PROPN
ftr-424	1277	16	which	which	PRON
ftr-424	1277	17	permits	permit	VERB
ftr-424	1277	18	a	a	DET
ftr-424	1277	19	successful	successful	ADJ
ftr-424	1277	20	plaintiff	plaintiff	NOUN
ftr-424	1277	21	to	to	PART
ftr-424	1277	22	take	take	VERB
ftr-424	1277	23	an	an	DET
ftr-424	1277	24	above	above	ADP
ftr-424	1277	25	-	-	PUNCT
ftr-424	1277	26	the	the	DET
ftr-424	1277	27	-	-	PUNCT
ftr-424	1277	28	line	line	NOUN
ftr-424	1277	29	deduction	deduction	NOUN
ftr-424	1277	30	for	for	ADP
ftr-424	1277	31	the	the	DET
ftr-424	1277	32	portion	portion	NOUN
ftr-424	1277	33	of	of	ADP
ftr-424	1277	34	an	an	DET
ftr-424	1277	35	award	award	NOUN
ftr-424	1277	36	that	that	PRON
ftr-424	1277	37	is	be	AUX
ftr-424	1277	38	attributable	attributable	ADJ
ftr-424	1277	39	to	to	ADP
ftr-424	1277	40	attorney	attorney	NOUN
ftr-424	1277	41	fees	fee	NOUN
ftr-424	1277	42	if	if	SCONJ
ftr-424	1277	43	the	the	DET
ftr-424	1277	44	award	award	NOUN
ftr-424	1277	45	is	be	AUX
ftr-424	1277	46	in	in	ADP
ftr-424	1277	47	connection	connection	NOUN
ftr-424	1277	48	with	with	ADP
ftr-424	1277	49	any	any	DET
ftr-424	1277	50	action	action	NOUN
ftr-424	1277	51	involving	involve	VERB
ftr-424	1277	52	either	either	CCONJ
ftr-424	1277	53	a	a	DET
ftr-424	1277	54	claim	claim	NOUN
ftr-424	1277	55	of	of	ADP
ftr-424	1277	56	"	"	PUNCT
ftr-424	1277	57	unlawful	unlawful	ADJ
ftr-424	1277	58	discrimination	discrimination	NOUN
ftr-424	1277	59	"	"	PUNCT
ftr-424	1277	60	(	(	PUNCT
ftr-424	1277	61	defined	define	VERB
ftr-424	1277	62	as	as	ADP
ftr-424	1277	63	an	an	DET
ftr-424	1277	64	act	act	NOUN
ftr-424	1277	65	that	that	PRON
ftr-424	1277	66	is	be	AUX
ftr-424	1277	67	unlawful	unlawful	ADJ
ftr-424	1277	68	under	under	ADP
ftr-424	1277	69	one	one	NUM
ftr-424	1277	70	or	or	CCONJ
ftr-424	1277	71	more	more	ADJ
ftr-424	1277	72	of	of	ADP
ftr-424	1277	73	a	a	DET
ftr-424	1277	74	number	number	NOUN
ftr-424	1277	75	of	of	ADP
ftr-424	1277	76	specifically	specifically	ADV
ftr-424	1277	77	enumerated	enumerate	VERB
ftr-424	1277	78	laws	law	NOUN
ftr-424	1277	79	that	that	PRON
ftr-424	1277	80	provide	provide	VERB
ftr-424	1277	81	for	for	ADP
ftr-424	1277	82	employment	employment	NOUN
ftr-424	1277	83	-	-	PUNCT
ftr-424	1277	84	related	relate	VERB
ftr-424	1277	85	claims	claim	NOUN
ftr-424	1277	86	)	)	PUNCT
ftr-424	1277	87	or	or	CCONJ
ftr-424	1277	88	a	a	DET
ftr-424	1277	89	claim	claim	NOUN
ftr-424	1277	90	case	case	NOUN
ftr-424	1277	91	,	,	PUNCT
ftr-424	1277	92	n.y	n.y	PROPN
ftr-424	1277	93	.	.	PROPN
ftr-424	1277	94	times	times	PROPN
ftr-424	1277	95	,	,	PUNCT
ftr-424	1277	96	aug	aug	PROPN
ftr-424	1277	97	.	.	PROPN
ftr-424	1277	98	11	11	NUM
ftr-424	1277	99	,	,	PUNCT
ftr-424	1277	100	2002	2002	NUM
ftr-424	1277	101	,	,	PUNCT
ftr-424	1277	102	at	at	ADP
ftr-424	1277	103	1	1	NUM
ftr-424	1277	104	-	-	SYM
ftr-424	1277	105	18	18	NUM
ftr-424	1277	106	(	(	PUNCT
ftr-424	1277	107	reporting	report	VERB
ftr-424	1277	108	that	that	SCONJ
ftr-424	1277	109	plaintiff	plaintiff	NOUN
ftr-424	1277	110	-	-	PUNCT
ftr-424	1277	111	police	police	NOUN
ftr-424	1277	112	officer	officer	NOUN
ftr-424	1277	113	won	win	VERB
ftr-424	1277	114	a	a	DET
ftr-424	1277	115	$	$	SYM
ftr-424	1277	116	300,000	300,000	NUM
ftr-424	1277	117	award	award	NOUN
ftr-424	1277	118	and	and	CCONJ
ftr-424	1277	119	almost	almost	ADV
ftr-424	1277	120	$	$	SYM
ftr-424	1277	121	1	1	NUM
ftr-424	1277	122	million	million	NUM
ftr-424	1277	123	in	in	ADP
ftr-424	1277	124	attorney	attorney	NOUN
ftr-424	1277	125	's	's	PART
ftr-424	1277	126	fees	fee	NOUN
ftr-424	1277	127	and	and	CCONJ
ftr-424	1277	128	costs	cost	NOUN
ftr-424	1277	129	in	in	ADP
ftr-424	1277	130	a	a	DET
ftr-424	1277	131	sex	sex	NOUN
ftr-424	1277	132	discrimination	discrimination	NOUN
ftr-424	1277	133	suit	suit	NOUN
ftr-424	1277	134	,	,	PUNCT
ftr-424	1277	135	but	but	CCONJ
ftr-424	1277	136	faced	face	VERB
ftr-424	1277	137	a	a	DET
ftr-424	1277	138	tax	tax	NOUN
ftr-424	1277	139	bill	bill	NOUN
ftr-424	1277	140	that	that	PRON
ftr-424	1277	141	was	be	AUX
ftr-424	1277	142	$	$	SYM
ftr-424	1277	143	99,000	99,000	NUM
ftr-424	1277	144	larger	large	ADJ
ftr-424	1277	145	than	than	ADP
ftr-424	1277	146	her	her	PRON
ftr-424	1277	147	award	award	NOUN
ftr-424	1277	148	)	)	PUNCT
ftr-424	1277	149	;	;	PUNCT
ftr-424	1278	1	hellwig	hellwig	PROPN
ftr-424	1278	2	&	&	CCONJ
ftr-424	1278	3	polsky	polsky	PROPN
ftr-424	1278	4	,	,	PUNCT
ftr-424	1278	5	supra	supra	PROPN
ftr-424	1278	6	note	note	PROPN
ftr-424	1278	7	228	228	NUM
ftr-424	1278	8	,	,	PUNCT
ftr-424	1278	9	at	at	ADP
ftr-424	1278	10	900	900	NUM
ftr-424	1278	11	(	(	PUNCT
ftr-424	1278	12	stating	state	VERB
ftr-424	1278	13	that	that	SCONJ
ftr-424	1278	14	the	the	DET
ftr-424	1278	15	adverse	adverse	ADJ
ftr-424	1278	16	consequences	consequence	NOUN
ftr-424	1278	17	of	of	ADP
ftr-424	1278	18	the	the	DET
ftr-424	1278	19	amt	amt	PROPN
ftr-424	1278	20	trap	trap	NOUN
ftr-424	1278	21	generally	generally	ADV
ftr-424	1278	22	are	be	AUX
ftr-424	1278	23	severe	severe	ADJ
ftr-424	1278	24	)	)	PUNCT
ftr-424	1278	25	.	.	PUNCT
ftr-424	1279	1	see	see	VERB
ftr-424	1279	2	also	also	ADV
ftr-424	1279	3	laura	laura	PROPN
ftr-424	1279	4	sager	sager	PROPN
ftr-424	1279	5	&	&	CCONJ
ftr-424	1279	6	stephen	stephen	PROPN
ftr-424	1279	7	cohen	cohen	PROPN
ftr-424	1279	8	,	,	PUNCT
ftr-424	1279	9	how	how	SCONJ
ftr-424	1279	10	the	the	DET
ftr-424	1279	11	income	income	NOUN
ftr-424	1279	12	tax	tax	NOUN
ftr-424	1279	13	undermines	undermine	VERB
ftr-424	1279	14	civil	civil	ADJ
ftr-424	1279	15	rights	right	NOUN
ftr-424	1279	16	law	law	NOUN
ftr-424	1279	17	,	,	PUNCT
ftr-424	1279	18	73	73	NUM
ftr-424	1279	19	s.	s.	PROPN
ftr-424	1279	20	cal	cal	PROPN
ftr-424	1279	21	.	.	PUNCT
ftr-424	1280	1	l.	l.	PROPN
ftr-424	1280	2	rev	rev	PROPN
ftr-424	1280	3	.	.	PROPN
ftr-424	1280	4	1075	1075	NUM
ftr-424	1280	5	,	,	PUNCT
ftr-424	1280	6	1078	1078	NUM
ftr-424	1280	7	(	(	PUNCT
ftr-424	1280	8	2000	2000	NUM
ftr-424	1280	9	)	)	PUNCT
ftr-424	1280	10	(	(	PUNCT
ftr-424	1280	11	indicating	indicate	VERB
ftr-424	1280	12	that	that	SCONJ
ftr-424	1280	13	such	such	DET
ftr-424	1280	14	a	a	DET
ftr-424	1280	15	tax	tax	NOUN
ftr-424	1280	16	liability	liability	NOUN
ftr-424	1280	17	undoes	undo	VERB
ftr-424	1280	18	the	the	DET
ftr-424	1280	19	intended	intend	VERB
ftr-424	1280	20	remedy	remedy	NOUN
ftr-424	1280	21	of	of	ADP
ftr-424	1280	22	the	the	DET
ftr-424	1280	23	civil	civil	ADJ
ftr-424	1280	24	rights	right	NOUN
ftr-424	1280	25	laws	law	NOUN
ftr-424	1280	26	)	)	PUNCT
ftr-424	1280	27	.	.	PUNCT
ftr-424	1281	1	234	234	NUM
ftr-424	1281	2	.	.	PUNCT
ftr-424	1281	3	compare	compare	VERB
ftr-424	1281	4	raymond	raymond	PROPN
ftr-424	1281	5	v.	v.	PROPN
ftr-424	1281	6	united	united	PROPN
ftr-424	1281	7	states	states	PROPN
ftr-424	1281	8	,	,	PUNCT
ftr-424	1281	9	355	355	NUM
ftr-424	1281	10	f.3d	f.3d	NUM
ftr-424	1281	11	107	107	NUM
ftr-424	1281	12	(	(	PUNCT
ftr-424	1281	13	2d	2d	NUM
ftr-424	1281	14	cir	cir	NOUN
ftr-424	1281	15	.	.	PUNCT
ftr-424	1281	16	2004	2004	NUM
ftr-424	1281	17	)	)	PUNCT
ftr-424	1282	1	(	(	PUNCT
ftr-424	1282	2	including	include	VERB
ftr-424	1282	3	attorney	attorney	NOUN
ftr-424	1282	4	fee	fee	NOUN
ftr-424	1282	5	awards	award	NOUN
ftr-424	1282	6	in	in	ADP
ftr-424	1282	7	income	income	NOUN
ftr-424	1282	8	)	)	PUNCT
ftr-424	1282	9	;	;	PUNCT
ftr-424	1282	10	hukkanen	hukkanen	PROPN
ftr-424	1282	11	-	-	PUNCT
ftr-424	1282	12	campbell	campbell	PROPN
ftr-424	1282	13	v.	v.	ADP
ftr-424	1282	14	comm'r	comm'r	PROPN
ftr-424	1282	15	,	,	PUNCT
ftr-424	1282	16	274	274	NUM
ftr-424	1282	17	f.3d	f.3d	NUM
ftr-424	1282	18	1312	1312	NUM
ftr-424	1282	19	(	(	PUNCT
ftr-424	1282	20	10th	10th	ADJ
ftr-424	1282	21	cir	cir	NOUN
ftr-424	1282	22	.	.	PROPN
ftr-424	1282	23	2001	2001	NUM
ftr-424	1282	24	)	)	PUNCT
ftr-424	1282	25	(	(	PUNCT
ftr-424	1282	26	same	same	ADJ
ftr-424	1282	27	)	)	PUNCT
ftr-424	1282	28	;	;	PUNCT
ftr-424	1282	29	kenseth	kenseth	PROPN
ftr-424	1282	30	v.	v.	ADP
ftr-424	1282	31	comm'r	comm'r	PROPN
ftr-424	1282	32	,	,	PUNCT
ftr-424	1282	33	259	259	NUM
ftr-424	1282	34	f.3d	f.3d	NUM
ftr-424	1282	35	881	881	NUM
ftr-424	1282	36	(	(	PUNCT
ftr-424	1282	37	7th	7th	ADJ
ftr-424	1282	38	cir	cir	NOUN
ftr-424	1282	39	.	.	PROPN
ftr-424	1282	40	2001	2001	NUM
ftr-424	1282	41	)	)	PUNCT
ftr-424	1282	42	(	(	PUNCT
ftr-424	1282	43	same	same	ADJ
ftr-424	1282	44	)	)	PUNCT
ftr-424	1282	45	;	;	PUNCT
ftr-424	1282	46	baylin	baylin	PROPN
ftr-424	1282	47	v.	v.	PROPN
ftr-424	1282	48	united	united	PROPN
ftr-424	1282	49	states	states	PROPN
ftr-424	1282	50	.	.	PUNCT
ftr-424	1283	1	43	43	NUM
ftr-424	1283	2	f.3d	f.3d	NUM
ftr-424	1283	3	1451	1451	NUM
ftr-424	1283	4	(	(	PUNCT
ftr-424	1283	5	fed	fed	PROPN
ftr-424	1283	6	.	.	PUNCT
ftr-424	1283	7	cir	cir	PROPN
ftr-424	1283	8	.	.	PROPN
ftr-424	1283	9	1995	1995	NUM
ftr-424	1283	10	)	)	PUNCT
ftr-424	1283	11	(	(	PUNCT
ftr-424	1283	12	same	same	ADJ
ftr-424	1283	13	)	)	PUNCT
ftr-424	1283	14	with	with	ADP
ftr-424	1283	15	davis	davis	PROPN
ftr-424	1283	16	v.	v.	ADP
ftr-424	1283	17	comm'r	comm'r	PROPN
ftr-424	1283	18	,	,	PUNCT
ftr-424	1283	19	210	210	NUM
ftr-424	1283	20	f.3d	f.3d	NUM
ftr-424	1283	21	1346	1346	NUM
ftr-424	1283	22	(	(	PUNCT
ftr-424	1283	23	1	1	NUM
ftr-424	1283	24	1th	1th	ADJ
ftr-424	1283	25	cir	cir	NOUN
ftr-424	1283	26	.	.	PROPN
ftr-424	1283	27	2000	2000	NUM
ftr-424	1283	28	)	)	PUNCT
ftr-424	1284	1	(	(	PUNCT
ftr-424	1284	2	excluding	exclude	VERB
ftr-424	1284	3	attorney	attorney	NOUN
ftr-424	1284	4	fee	fee	NOUN
ftr-424	1284	5	awards	award	NOUN
ftr-424	1284	6	from	from	ADP
ftr-424	1284	7	income	income	NOUN
ftr-424	1284	8	)	)	PUNCT
ftr-424	1284	9	;	;	PUNCT
ftr-424	1284	10	cotnam	cotnam	NOUN
ftr-424	1284	11	v.	v.	ADP
ftr-424	1284	12	comm'r	comm'r	NOUN
ftr-424	1284	13	,	,	PUNCT
ftr-424	1284	14	263	263	NUM
ftr-424	1284	15	f.2d	f.2d	SYM
ftr-424	1284	16	119	119	NUM
ftr-424	1284	17	(	(	PUNCT
ftr-424	1284	18	5th	5th	ADJ
ftr-424	1284	19	cir	cir	NOUN
ftr-424	1284	20	.	.	PUNCT
ftr-424	1284	21	1959	1959	NUM
ftr-424	1284	22	)	)	PUNCT
ftr-424	1284	23	(	(	PUNCT
ftr-424	1284	24	same	same	ADJ
ftr-424	1284	25	)	)	PUNCT
ftr-424	1284	26	.	.	PUNCT
ftr-424	1285	1	the	the	DET
ftr-424	1285	2	ninth	ninth	ADJ
ftr-424	1285	3	circuit	circuit	NOUN
ftr-424	1285	4	has	have	AUX
ftr-424	1285	5	gone	go	VERB
ftr-424	1285	6	both	both	DET
ftr-424	1285	7	ways	way	NOUN
ftr-424	1285	8	.	.	PUNCT
ftr-424	1286	1	compare	compare	VERB
ftr-424	1286	2	banaitis	banaitis	PROPN
ftr-424	1286	3	v.	v.	ADP
ftr-424	1286	4	comm'r	comm'r	PROPN
ftr-424	1286	5	,	,	PUNCT
ftr-424	1286	6	340	340	NUM
ftr-424	1286	7	f.3d	f.3d	NUM
ftr-424	1286	8	1074	1074	NUM
ftr-424	1286	9	(	(	PUNCT
ftr-424	1286	10	9th	9th	ADJ
ftr-424	1286	11	cir	cir	NOUN
ftr-424	1286	12	.	.	PROPN
ftr-424	1286	13	2003	2003	NUM
ftr-424	1286	14	)	)	PUNCT
ftr-424	1286	15	,	,	PUNCT
ftr-424	1286	16	rev'd	rev'd	VERB
ftr-424	1286	17	,	,	PUNCT
ftr-424	1286	18	125	125	NUM
ftr-424	1286	19	s.	s.	PROPN
ftr-424	1286	20	ct	ct	PROPN
ftr-424	1286	21	.	.	PROPN
ftr-424	1286	22	826	826	NUM
ftr-424	1286	23	(	(	PUNCT
ftr-424	1286	24	2005	2005	NUM
ftr-424	1286	25	)	)	PUNCT
ftr-424	1286	26	with	with	ADP
ftr-424	1286	27	coady	coady	PROPN
ftr-424	1286	28	v.	v.	ADP
ftr-424	1286	29	comm'r	comm'r	PROPN
ftr-424	1286	30	.	.	PUNCT
ftr-424	1286	31	,	,	PUNCT
ftr-424	1286	32	213	213	NUM
ftr-424	1286	33	f.3d	f.3d	NUM
ftr-424	1286	34	1187	1187	NUM
ftr-424	1286	35	(	(	PUNCT
ftr-424	1286	36	9th	9th	ADJ
ftr-424	1286	37	cir	cir	NOUN
ftr-424	1286	38	.	.	PROPN
ftr-424	1286	39	2000	2000	NUM
ftr-424	1286	40	)	)	PUNCT
ftr-424	1286	41	.	.	PUNCT
ftr-424	1287	1	see	see	VERB
ftr-424	1287	2	generally	generally	ADV
ftr-424	1287	3	edward	edward	PROPN
ftr-424	1287	4	a.	a.	PROPN
ftr-424	1287	5	morse	morse	PROPN
ftr-424	1287	6	,	,	PUNCT
ftr-424	1287	7	taxing	tax	VERB
ftr-424	1287	8	plaintiffs	plaintiff	NOUN
ftr-424	1287	9	:	:	PUNCT
ftr-424	1287	10	a	a	DET
ftr-424	1287	11	look	look	NOUN
ftr-424	1287	12	at	at	ADP
ftr-424	1287	13	tax	tax	NOUN
ftr-424	1287	14	accounting	accounting	NOUN
ftr-424	1287	15	for	for	ADP
ftr-424	1287	16	attorney	attorney	NOUN
ftr-424	1287	17	's	's	PART
ftr-424	1287	18	fees	fee	NOUN
ftr-424	1287	19	and	and	CCONJ
ftr-424	1287	20	litigation	litigation	NOUN
ftr-424	1287	21	costs	cost	NOUN
ftr-424	1287	22	,	,	PUNCT
ftr-424	1287	23	107	107	NUM
ftr-424	1287	24	dick	dick	PROPN
ftr-424	1287	25	.	.	PUNCT
ftr-424	1288	1	l.	l.	PROPN
ftr-424	1288	2	rev	rev	PROPN
ftr-424	1288	3	.	.	PROPN
ftr-424	1289	1	405	405	NUM
ftr-424	1289	2	,	,	PUNCT
ftr-424	1289	3	460	460	NUM
ftr-424	1289	4	-	-	SYM
ftr-424	1289	5	73	73	NUM
ftr-424	1289	6	(	(	PUNCT
ftr-424	1289	7	2003	2003	NUM
ftr-424	1289	8	)	)	PUNCT
ftr-424	1289	9	;	;	PUNCT
ftr-424	1290	1	robert	robert	PROPN
ftr-424	1290	2	w.	w.	PROPN
ftr-424	1290	3	wood	wood	PROPN
ftr-424	1290	4	,	,	PUNCT
ftr-424	1290	5	tax	tax	NOUN
ftr-424	1290	6	treatment	treatment	NOUN
ftr-424	1290	7	of	of	ADP
ftr-424	1290	8	settlements	settlement	NOUN
ftr-424	1290	9	and	and	CCONJ
ftr-424	1290	10	judgments	judgment	NOUN
ftr-424	1290	11	,	,	PUNCT
ftr-424	1290	12	103	103	NUM
ftr-424	1290	13	tax	tax	NOUN
ftr-424	1290	14	notes	note	NOUN
ftr-424	1290	15	1134	1134	NUM
ftr-424	1290	16	,	,	PUNCT
ftr-424	1290	17	1134	1134	NUM
ftr-424	1290	18	-	-	SYM
ftr-424	1290	19	35	35	NUM
ftr-424	1290	20	(	(	PUNCT
ftr-424	1290	21	may	may	PROPN
ftr-424	1290	22	31,2004	31,2004	NUM
ftr-424	1290	23	)	)	PUNCT
ftr-424	1290	24	(	(	PUNCT
ftr-424	1290	25	providing	provide	VERB
ftr-424	1290	26	an	an	DET
ftr-424	1290	27	exhaustive	exhaustive	ADJ
ftr-424	1290	28	listing	listing	NOUN
ftr-424	1290	29	of	of	ADP
ftr-424	1290	30	the	the	DET
ftr-424	1290	31	cases	case	NOUN
ftr-424	1290	32	)	)	PUNCT
ftr-424	1290	33	.	.	PUNCT
ftr-424	1291	1	235	235	NUM
ftr-424	1291	2	.	.	PUNCT
ftr-424	1292	1	see	see	VERB
ftr-424	1292	2	generally	generally	ADV
ftr-424	1292	3	polsky	polsky	NOUN
ftr-424	1292	4	,	,	PUNCT
ftr-424	1292	5	fruits	fruit	NOUN
ftr-424	1292	6	and	and	CCONJ
ftr-424	1292	7	trees	tree	NOUN
ftr-424	1292	8	,	,	PUNCT
ftr-424	1292	9	supra	supra	PROPN
ftr-424	1292	10	note	note	NOUN
ftr-424	1292	11	228	228	NUM
ftr-424	1292	12	,	,	PUNCT
ftr-424	1292	13	at	at	ADP
ftr-424	1292	14	74	74	NUM
ftr-424	1292	15	-	-	SYM
ftr-424	1292	16	78	78	NUM
ftr-424	1292	17	(	(	PUNCT
ftr-424	1292	18	describing	describe	VERB
ftr-424	1292	19	the	the	DET
ftr-424	1292	20	case	case	NOUN
ftr-424	1292	21	law	law	NOUN
ftr-424	1292	22	and	and	CCONJ
ftr-424	1292	23	positions	position	NOUN
ftr-424	1292	24	taken	take	VERB
ftr-424	1292	25	by	by	ADP
ftr-424	1292	26	the	the	DET
ftr-424	1292	27	courts	court	NOUN
ftr-424	1292	28	)	)	PUNCT
ftr-424	1292	29	.	.	PUNCT
ftr-424	1293	1	236	236	NUM
ftr-424	1293	2	.	.	X
ftr-424	1294	1	for	for	ADP
ftr-424	1294	2	the	the	DET
ftr-424	1294	3	argument	argument	NOUN
ftr-424	1294	4	and	and	CCONJ
ftr-424	1294	5	counterarguments	counterargument	NOUN
ftr-424	1294	6	,	,	PUNCT
ftr-424	1294	7	see	see	VERB
ftr-424	1294	8	charles	charles	PROPN
ftr-424	1294	9	davenport	davenport	PROPN
ftr-424	1294	10	,	,	PUNCT
ftr-424	1294	11	why	why	SCONJ
ftr-424	1294	12	tort	tort	VERB
ftr-424	1294	13	legal	legal	ADJ
ftr-424	1294	14	fees	fee	NOUN
ftr-424	1294	15	are	be	AUX
ftr-424	1294	16	not	not	PART
ftr-424	1294	17	deductible	deductible	ADJ
ftr-424	1294	18	,	,	PUNCT
ftr-424	1294	19	97	97	NUM
ftr-424	1294	20	tax	tax	NOUN
ftr-424	1294	21	notes	note	NOUN
ftr-424	1294	22	703	703	NUM
ftr-424	1294	23	(	(	PUNCT
ftr-424	1294	24	nov	nov	PROPN
ftr-424	1294	25	.	.	PROPN
ftr-424	1294	26	4,2002	4,2002	NOUN
ftr-424	1294	27	)	)	PUNCT
ftr-424	1294	28	;	;	PUNCT
ftr-424	1294	29	brant	brant	PROPN
ftr-424	1294	30	j.	j.	PROPN
ftr-424	1294	31	hellwig	hellwig	PROPN
ftr-424	1294	32	,	,	PUNCT
ftr-424	1294	33	tax	tax	NOUN
ftr-424	1294	34	treatment	treatment	NOUN
ftr-424	1294	35	of	of	ADP
ftr-424	1294	36	legal	legal	ADJ
ftr-424	1294	37	fees	fee	NOUN
ftr-424	1294	38	:	:	PUNCT
ftr-424	1294	39	the	the	DET
ftr-424	1294	40	debate	debate	NOUN
ftr-424	1294	41	continues	continue	VERB
ftr-424	1294	42	,	,	PUNCT
ftr-424	1294	43	97	97	NUM
ftr-424	1294	44	tax	tax	NOUN
ftr-424	1294	45	notes	note	NOUN
ftr-424	1294	46	1235	1235	NUM
ftr-424	1294	47	(	(	PUNCT
ftr-424	1294	48	dec	dec	PROPN
ftr-424	1294	49	.	.	PROPN
ftr-424	1294	50	2	2	NUM
ftr-424	1294	51	,	,	PUNCT
ftr-424	1294	52	2002	2002	NUM
ftr-424	1294	53	)	)	PUNCT
ftr-424	1294	54	;	;	PUNCT
ftr-424	1294	55	charles	charles	PROPN
ftr-424	1294	56	davenport	davenport	PROPN
ftr-424	1294	57	,	,	PUNCT
ftr-424	1294	58	capitalization	capitalization	NOUN
ftr-424	1294	59	of	of	ADP
ftr-424	1294	60	legal	legal	ADJ
ftr-424	1294	61	fees	fee	NOUN
ftr-424	1294	62	:	:	PUNCT
ftr-424	1294	63	professor	professor	PROPN
ftr-424	1294	64	davenport	davenport	PROPN
ftr-424	1294	65	responds	respond	VERB
ftr-424	1294	66	,	,	PUNCT
ftr-424	1294	67	97	97	NUM
ftr-424	1294	68	tax	tax	NOUN
ftr-424	1294	69	notes	note	NOUN
ftr-424	1294	70	1237	1237	NUM
ftr-424	1294	71	(	(	PUNCT
ftr-424	1294	72	dec	dec	PROPN
ftr-424	1294	73	.	.	PROPN
ftr-424	1294	74	2,2002	2,2002	NUM
ftr-424	1294	75	)	)	PUNCT
ftr-424	1294	76	;	;	PUNCT
ftr-424	1294	77	brant	brant	PROPN
ftr-424	1294	78	j.	j.	PROPN
ftr-424	1294	79	hellwig	hellwig	PROPN
ftr-424	1294	80	,	,	PUNCT
ftr-424	1294	81	davenport	davenport	PROPN
ftr-424	1294	82	's	's	PART
ftr-424	1294	83	capitalization	capitalization	NOUN
ftr-424	1294	84	argument	argument	NOUN
ftr-424	1294	85	fails	fail	VERB
ftr-424	1294	86	to	to	PART
ftr-424	1294	87	convince	convince	VERB
ftr-424	1294	88	,	,	PUNCT
ftr-424	1294	89	98	98	NUM
ftr-424	1294	90	tax	tax	NOUN
ftr-424	1294	91	notes	note	NOUN
ftr-424	1294	92	433	433	NUM
ftr-424	1294	93	(	(	PUNCT
ftr-424	1294	94	jan	jan	PROPN
ftr-424	1294	95	.	.	PROPN
ftr-424	1294	96	20	20	NUM
ftr-424	1294	97	,	,	PUNCT
ftr-424	1294	98	2003	2003	NUM
ftr-424	1294	99	)	)	PUNCT
ftr-424	1294	100	.	.	PUNCT
ftr-424	1295	1	237	237	NUM
ftr-424	1295	2	.	.	PUNCT
ftr-424	1296	1	pub	pub	NOUN
ftr-424	1296	2	.	.	PUNCT
ftr-424	1297	1	l.	l.	PROPN
ftr-424	1297	2	no	no	INTJ
ftr-424	1297	3	.	.	PROPN
ftr-424	1298	1	108	108	NUM
ftr-424	1298	2	-	-	SYM
ftr-424	1298	3	357	357	NUM
ftr-424	1298	4	,	,	PUNCT
ftr-424	1298	5	118	118	NUM
ftr-424	1298	6	stat	stat	NOUN
ftr-424	1298	7	.	.	PUNCT
ftr-424	1299	1	1418	1418	NUM
ftr-424	1299	2	.	.	PUNCT
ftr-424	1300	1	2004	2004	NUM
ftr-424	1300	2	.	.	PUNCT
ftr-424	1300	3	]	]	PUNCT
ftr-424	1301	1	florida	florida	PROPN
ftr-424	1301	2	tax	tax	NOUN
ftr-424	1301	3	review	review	NOUN
ftr-424	1301	4	against	against	ADP
ftr-424	1301	5	the	the	DET
ftr-424	1301	6	government	government	NOUN
ftr-424	1301	7	under	under	ADP
ftr-424	1301	8	the	the	DET
ftr-424	1301	9	federal	federal	ADJ
ftr-424	1301	10	false	false	ADJ
ftr-424	1301	11	claims	claim	NOUN
ftr-424	1301	12	act.23	act.23	ADV
ftr-424	1301	13	because	because	SCONJ
ftr-424	1301	14	the	the	DET
ftr-424	1301	15	amt	amt	PROPN
ftr-424	1301	16	can	can	AUX
ftr-424	1301	17	arise	arise	VERB
ftr-424	1301	18	in	in	ADP
ftr-424	1301	19	other	other	ADJ
ftr-424	1301	20	cases	case	NOUN
ftr-424	1301	21	(	(	PUNCT
ftr-424	1301	22	e.g.	e.g.	ADV
ftr-424	1301	23	,	,	PUNCT
ftr-424	1301	24	defamation	defamation	NOUN
ftr-424	1301	25	,	,	PUNCT
ftr-424	1301	26	intentional	intentional	ADJ
ftr-424	1301	27	infliction	infliction	NOUN
ftr-424	1301	28	of	of	ADP
ftr-424	1301	29	emotional	emotional	ADJ
ftr-424	1301	30	distress	distress	NOUN
ftr-424	1301	31	,	,	PUNCT
ftr-424	1301	32	or	or	CCONJ
ftr-424	1301	33	invasion	invasion	NOUN
ftr-424	1301	34	of	of	ADP
ftr-424	1301	35	privacy),39	privacy),39	NOUN
ftr-424	1301	36	the	the	DET
ftr-424	1301	37	ajca	ajca	PROPN
ftr-424	1301	38	does	do	AUX
ftr-424	1301	39	not	not	PART
ftr-424	1301	40	completely	completely	ADV
ftr-424	1301	41	eliminate	eliminate	VERB
ftr-424	1301	42	the	the	DET
ftr-424	1301	43	potential	potential	NOUN
ftr-424	1301	44	for	for	ADP
ftr-424	1301	45	inequity	inequity	NOUN
ftr-424	1301	46	.	.	PUNCT
ftr-424	1302	1	the	the	DET
ftr-424	1302	2	irs	irs	PROPN
ftr-424	1302	3	might	might	AUX
ftr-424	1302	4	also	also	ADV
ftr-424	1302	5	require	require	VERB
ftr-424	1302	6	a	a	DET
ftr-424	1302	7	plaintiff	plaintiff	NOUN
ftr-424	1302	8	with	with	ADP
ftr-424	1302	9	multiple	multiple	ADJ
ftr-424	1302	10	claims	claim	NOUN
ftr-424	1302	11	,	,	PUNCT
ftr-424	1302	12	only	only	ADV
ftr-424	1302	13	one	one	NUM
ftr-424	1302	14	of	of	ADP
ftr-424	1302	15	which	which	PRON
ftr-424	1302	16	is	be	AUX
ftr-424	1302	17	governed	govern	VERB
ftr-424	1302	18	by	by	ADP
ftr-424	1302	19	the	the	DET
ftr-424	1302	20	new	new	ADJ
ftr-424	1302	21	provision	provision	NOUN
ftr-424	1302	22	,	,	PUNCT
ftr-424	1302	23	to	to	PART
ftr-424	1302	24	allocate	allocate	VERB
ftr-424	1302	25	the	the	DET
ftr-424	1302	26	attorney	attorney	NOUN
ftr-424	1302	27	fees	fee	NOUN
ftr-424	1302	28	among	among	ADP
ftr-424	1302	29	the	the	DET
ftr-424	1302	30	various	various	ADJ
ftr-424	1302	31	causes	cause	NOUN
ftr-424	1302	32	of	of	ADP
ftr-424	1302	33	action.4	action.4	NOUN
ftr-424	1302	34	°	°	NOUN
ftr-424	1302	35	in	in	ADP
ftr-424	1302	36	january	january	PROPN
ftr-424	1302	37	2005	2005	NUM
ftr-424	1302	38	,	,	PUNCT
ftr-424	1302	39	the	the	DET
ftr-424	1302	40	supreme	supreme	PROPN
ftr-424	1302	41	court	court	PROPN
ftr-424	1302	42	finally	finally	ADV
ftr-424	1302	43	resolved	resolve	VERB
ftr-424	1302	44	the	the	DET
ftr-424	1302	45	split	split	NOUN
ftr-424	1302	46	in	in	ADP
ftr-424	1302	47	commissioner	commissioner	NOUN
ftr-424	1302	48	v.	v.	CCONJ
ftr-424	1302	49	banks	bank	NOUN
ftr-424	1302	50	,	,	PUNCT
ftr-424	1302	51	an	an	DET
ftr-424	1302	52	appeal	appeal	NOUN
ftr-424	1302	53	of	of	ADP
ftr-424	1302	54	cases	case	NOUN
ftr-424	1302	55	that	that	PRON
ftr-424	1302	56	held	hold	VERB
ftr-424	1302	57	that	that	SCONJ
ftr-424	1302	58	contingent	contingent	NOUN
ftr-424	1302	59	fees	fee	NOUN
ftr-424	1302	60	are	be	AUX
ftr-424	1302	61	excludible	excludible	ADJ
ftr-424	1302	62	from	from	ADP
ftr-424	1302	63	gross	gross	ADJ
ftr-424	1302	64	income.24	income.24	NOUN
ftr-424	1302	65	"	"	PUNCT
ftr-424	1302	66	'	'	PUNCT
ftr-424	1302	67	in	in	ADP
ftr-424	1302	68	a	a	DET
ftr-424	1302	69	unanimous	unanimous	ADJ
ftr-424	1302	70	decision	decision	NOUN
ftr-424	1302	71	,	,	PUNCT
ftr-424	1302	72	the	the	DET
ftr-424	1302	73	court	court	NOUN
ftr-424	1302	74	reversed	reverse	VERB
ftr-424	1302	75	the	the	DET
ftr-424	1302	76	circuit	circuit	NOUN
ftr-424	1302	77	courts.242	courts.242	NOUN
ftr-424	1302	78	thus	thus	ADV
ftr-424	1302	79	,	,	PUNCT
ftr-424	1302	80	the	the	DET
ftr-424	1302	81	taxpayers	taxpayer	NOUN
ftr-424	1302	82	had	have	VERB
ftr-424	1302	83	to	to	PART
ftr-424	1302	84	include	include	VERB
ftr-424	1302	85	the	the	DET
ftr-424	1302	86	total	total	ADJ
ftr-424	1302	87	amount	amount	NOUN
ftr-424	1302	88	of	of	ADP
ftr-424	1302	89	their	their	PRON
ftr-424	1302	90	recoveries	recovery	NOUN
ftr-424	1302	91	and	and	CCONJ
ftr-424	1302	92	could	could	AUX
ftr-424	1302	93	deduct	deduct	VERB
ftr-424	1302	94	their	their	PRON
ftr-424	1302	95	attorney	attorney	NOUN
ftr-424	1302	96	fees	fee	NOUN
ftr-424	1302	97	only	only	ADV
ftr-424	1302	98	as	as	ADP
ftr-424	1302	99	miscellaneous	miscellaneous	ADJ
ftr-424	1302	100	itemized	itemize	VERB
ftr-424	1302	101	deductions	deduction	NOUN
ftr-424	1302	102	(	(	PUNCT
ftr-424	1302	103	subject	subject	ADJ
ftr-424	1302	104	to	to	ADP
ftr-424	1302	105	the	the	DET
ftr-424	1302	106	2	2	NUM
ftr-424	1302	107	%	%	NOUN
ftr-424	1302	108	of	of	ADP
ftr-424	1302	109	agi	agi	NOUN
ftr-424	1302	110	floor	floor	NOUN
ftr-424	1302	111	)	)	PUNCT
ftr-424	1302	112	.	.	PUNCT
ftr-424	1303	1	the	the	DET
ftr-424	1303	2	court	court	NOUN
ftr-424	1303	3	's	's	PART
ftr-424	1303	4	opinion	opinion	NOUN
ftr-424	1303	5	,	,	PUNCT
ftr-424	1303	6	however	however	ADV
ftr-424	1303	7	,	,	PUNCT
ftr-424	1303	8	leaves	leave	VERB
ftr-424	1303	9	a	a	DET
ftr-424	1303	10	number	number	NOUN
ftr-424	1303	11	of	of	ADP
ftr-424	1303	12	issues	issue	NOUN
ftr-424	1303	13	unresolved.243	unresolved.243	PROPN
ftr-424	1303	14	in	in	ADP
ftr-424	1303	15	particular	particular	ADJ
ftr-424	1303	16	,	,	PUNCT
ftr-424	1303	17	the	the	DET
ftr-424	1303	18	court	court	NOUN
ftr-424	1303	19	refused	refuse	VERB
ftr-424	1303	20	to	to	PART
ftr-424	1303	21	address	address	VERB
ftr-424	1303	22	the	the	DET
ftr-424	1303	23	capitalization	capitalization	NOUN
ftr-424	1303	24	theory	theory	NOUN
ftr-424	1303	25	,	,	PUNCT
ftr-424	1303	26	advocated	advocate	VERB
ftr-424	1303	27	in	in	ADP
ftr-424	1303	28	an	an	DET
ftr-424	1303	29	amicus	amicus	NOUN
ftr-424	1303	30	brief	brief	NOUN
ftr-424	1303	31	by	by	ADP
ftr-424	1303	32	charles	charles	PROPN
ftr-424	1303	33	davenport,2	davenport,2	NOUN
ftr-424	1303	34	"	"	PUNCT
ftr-424	1303	35	because	because	SCONJ
ftr-424	1303	36	the	the	DET
ftr-424	1303	37	theory	theory	NOUN
ftr-424	1303	38	was	be	AUX
ftr-424	1303	39	not	not	PART
ftr-424	1303	40	considered	consider	VERB
ftr-424	1303	41	in	in	ADP
ftr-424	1303	42	the	the	DET
ftr-424	1303	43	courts	court	NOUN
ftr-424	1303	44	below.45	below.45	VERB
ftr-424	1303	45	as	as	ADP
ftr-424	1303	46	a	a	DET
ftr-424	1303	47	result	result	NOUN
ftr-424	1303	48	of	of	ADP
ftr-424	1303	49	these	these	DET
ftr-424	1303	50	changes	change	NOUN
ftr-424	1303	51	,	,	PUNCT
ftr-424	1303	52	the	the	DET
ftr-424	1303	53	most	most	ADV
ftr-424	1303	54	sympathetic	sympathetic	ADJ
ftr-424	1303	55	plaintiffs	plaintiff	NOUN
ftr-424	1303	56	are	be	AUX
ftr-424	1303	57	protected	protect	VERB
ftr-424	1303	58	from	from	ADP
ftr-424	1303	59	the	the	DET
ftr-424	1303	60	loss	loss	NOUN
ftr-424	1303	61	of	of	ADP
ftr-424	1303	62	their	their	PRON
ftr-424	1303	63	statutory	statutory	ADJ
ftr-424	1303	64	remedy	remedy	NOUN
ftr-424	1303	65	through	through	ADP
ftr-424	1303	66	an	an	DET
ftr-424	1303	67	above	above	ADP
ftr-424	1303	68	-	-	PUNCT
ftr-424	1303	69	the	the	DET
ftr-424	1303	70	-	-	PUNCT
ftr-424	1303	71	line	line	NOUN
ftr-424	1303	72	deduction	deduction	NOUN
ftr-424	1303	73	.	.	PUNCT
ftr-424	1304	1	plaintiffs	plaintiff	NOUN
ftr-424	1304	2	in	in	ADP
ftr-424	1304	3	other	other	ADJ
ftr-424	1304	4	cases	case	NOUN
ftr-424	1304	5	,	,	PUNCT
ftr-424	1304	6	however	however	ADV
ftr-424	1304	7	,	,	PUNCT
ftr-424	1304	8	may	may	AUX
ftr-424	1304	9	still	still	ADV
ftr-424	1304	10	find	find	VERB
ftr-424	1304	11	themselves	themselves	PRON
ftr-424	1304	12	facing	face	VERB
ftr-424	1304	13	a	a	DET
ftr-424	1304	14	tax	tax	NOUN
ftr-424	1304	15	bill	bill	NOUN
ftr-424	1304	16	nearly	nearly	ADV
ftr-424	1304	17	as	as	ADV
ftr-424	1304	18	large	large	ADJ
ftr-424	1304	19	as	as	ADP
ftr-424	1304	20	,	,	PUNCT
ftr-424	1304	21	and	and	CCONJ
ftr-424	1304	22	in	in	ADP
ftr-424	1304	23	some	some	DET
ftr-424	1304	24	cases	case	NOUN
ftr-424	1304	25	larger	large	ADJ
ftr-424	1304	26	than	than	ADP
ftr-424	1304	27	,	,	PUNCT
ftr-424	1304	28	their	their	PRON
ftr-424	1304	29	recovery	recovery	NOUN
ftr-424	1304	30	from	from	ADP
ftr-424	1304	31	the	the	DET
ftr-424	1304	32	litigation	litigation	NOUN
ftr-424	1304	33	.	.	PUNCT
ftr-424	1305	1	any	any	DET
ftr-424	1305	2	amt	amt	PROPN
ftr-424	1305	3	and	and	CCONJ
ftr-424	1305	4	regular	regular	ADJ
ftr-424	1305	5	tax	tax	NOUN
ftr-424	1305	6	reform	reform	NOUN
ftr-424	1305	7	should	should	AUX
ftr-424	1305	8	resolve	resolve	VERB
ftr-424	1305	9	this	this	DET
ftr-424	1305	10	problem	problem	NOUN
ftr-424	1305	11	.	.	PUNCT
ftr-424	1306	1	238	238	NUM
ftr-424	1306	2	.	.	PUNCT
ftr-424	1307	1	i	i	PRON
ftr-424	1307	2	d.	d.	PROPN
ftr-424	1307	3	§	§	PROPN
ftr-424	1307	4	703(a)-(b	703(a)-(b	NUM
ftr-424	1307	5	)	)	PUNCT
ftr-424	1307	6	,	,	PUNCT
ftr-424	1307	7	26	26	NUM
ftr-424	1307	8	u.s.c	u.s.c	ADJ
ftr-424	1307	9	.	.	PUNCT
ftr-424	1308	1	§	§	PROPN
ftr-424	1308	2	62(a)(19	62(a)(19	NUM
ftr-424	1308	3	)	)	PUNCT
ftr-424	1308	4	,	,	PUNCT
ftr-424	1308	5	(	(	PUNCT
ftr-424	1308	6	e	e	NOUN
ftr-424	1308	7	)	)	PUNCT
ftr-424	1308	8	(	(	PUNCT
ftr-424	1308	9	2004	2004	NUM
ftr-424	1308	10	)	)	PUNCT
ftr-424	1308	11	.	.	PUNCT
ftr-424	1309	1	239	239	NUM
ftr-424	1309	2	.	.	PUNCT
ftr-424	1310	1	see	see	VERB
ftr-424	1310	2	robert	robert	PROPN
ftr-424	1310	3	w.	w.	PROPN
ftr-424	1310	4	wood	wood	PROPN
ftr-424	1310	5	,	,	PUNCT
ftr-424	1310	6	jobs	job	NOUN
ftr-424	1310	7	act	act	VERB
ftr-424	1310	8	attorney	attorney	NOUN
ftr-424	1310	9	fee	fee	NOUN
ftr-424	1310	10	provision	provision	NOUN
ftr-424	1310	11	:	:	PUNCT
ftr-424	1310	12	is	be	AUX
ftr-424	1310	13	it	it	PRON
ftr-424	1310	14	enough	enough	ADV
ftr-424	1310	15	?	?	PUNCT
ftr-424	1310	16	,	,	PUNCT
ftr-424	1310	17	105	105	NUM
ftr-424	1310	18	tax	tax	NOUN
ftr-424	1310	19	notes	note	NOUN
ftr-424	1310	20	961	961	NUM
ftr-424	1310	21	,	,	PUNCT
ftr-424	1310	22	961	961	NUM
ftr-424	1310	23	(	(	PUNCT
ftr-424	1310	24	nov	nov	PROPN
ftr-424	1310	25	.	.	PROPN
ftr-424	1310	26	15	15	NUM
ftr-424	1310	27	,	,	PUNCT
ftr-424	1310	28	2004	2004	NUM
ftr-424	1310	29	)	)	PUNCT
ftr-424	1310	30	(	(	PUNCT
ftr-424	1310	31	acknowledging	acknowledge	VERB
ftr-424	1310	32	that	that	SCONJ
ftr-424	1310	33	"	"	PUNCT
ftr-424	1310	34	employment	employment	NOUN
ftr-424	1310	35	cases	case	NOUN
ftr-424	1310	36	have	have	AUX
ftr-424	1310	37	served	serve	VERB
ftr-424	1310	38	as	as	ADP
ftr-424	1310	39	the	the	DET
ftr-424	1310	40	poster	poster	NOUN
ftr-424	1310	41	child	child	NOUN
ftr-424	1310	42	of	of	ADP
ftr-424	1310	43	inequity	inequity	NOUN
ftr-424	1310	44	"	"	PUNCT
ftr-424	1310	45	though	though	SCONJ
ftr-424	1310	46	the	the	DET
ftr-424	1310	47	problem	problem	NOUN
ftr-424	1310	48	may	may	AUX
ftr-424	1310	49	arise	arise	VERB
ftr-424	1310	50	in	in	ADP
ftr-424	1310	51	other	other	ADJ
ftr-424	1310	52	types	type	NOUN
ftr-424	1310	53	of	of	ADP
ftr-424	1310	54	cases	case	NOUN
ftr-424	1310	55	)	)	PUNCT
ftr-424	1310	56	;	;	PUNCT
ftr-424	1310	57	hellwig	hellwig	PROPN
ftr-424	1310	58	&	&	CCONJ
ftr-424	1310	59	polsky	polsky	PROPN
ftr-424	1310	60	,	,	PUNCT
ftr-424	1310	61	supra	supra	PROPN
ftr-424	1310	62	note	note	PROPN
ftr-424	1310	63	228	228	NUM
ftr-424	1310	64	,	,	PUNCT
ftr-424	1310	65	at	at	ADP
ftr-424	1310	66	900	900	NUM
ftr-424	1310	67	(	(	PUNCT
ftr-424	1310	68	noting	note	VERB
ftr-424	1310	69	that	that	SCONJ
ftr-424	1310	70	the	the	DET
ftr-424	1310	71	amt	amt	PROPN
ftr-424	1310	72	trap	trap	NOUN
ftr-424	1310	73	affects	affect	VERB
ftr-424	1310	74	many	many	ADJ
ftr-424	1310	75	claims	claim	NOUN
ftr-424	1310	76	,	,	PUNCT
ftr-424	1310	77	although	although	SCONJ
ftr-424	1310	78	employment	employment	NOUN
ftr-424	1310	79	-	-	PUNCT
ftr-424	1310	80	related	relate	VERB
ftr-424	1310	81	claims	claim	NOUN
ftr-424	1310	82	are	be	AUX
ftr-424	1310	83	the	the	DET
ftr-424	1310	84	most	most	ADV
ftr-424	1310	85	common	common	ADJ
ftr-424	1310	86	)	)	PUNCT
ftr-424	1310	87	.	.	PUNCT
ftr-424	1311	1	240	240	NUM
ftr-424	1311	2	.	.	PUNCT
ftr-424	1312	1	see	see	VERB
ftr-424	1312	2	wood	wood	NOUN
ftr-424	1312	3	,	,	PUNCT
ftr-424	1312	4	supra	supra	PROPN
ftr-424	1312	5	note	note	NOUN
ftr-424	1312	6	239	239	NUM
ftr-424	1312	7	,	,	PUNCT
ftr-424	1312	8	at	at	ADP
ftr-424	1312	9	964	964	NUM
ftr-424	1312	10	.	.	PUNCT
ftr-424	1313	1	241	241	NUM
ftr-424	1313	2	.	.	PROPN
ftr-424	1313	3	125	125	NUM
ftr-424	1313	4	s.	s.	PROPN
ftr-424	1313	5	ct	ct	PROPN
ftr-424	1313	6	.	.	PROPN
ftr-424	1314	1	826	826	NUM
ftr-424	1314	2	(	(	PUNCT
ftr-424	1314	3	2005	2005	NUM
ftr-424	1314	4	)	)	PUNCT
ftr-424	1314	5	.	.	PUNCT
ftr-424	1315	1	the	the	DET
ftr-424	1315	2	court	court	NOUN
ftr-424	1315	3	proceeded	proceed	VERB
ftr-424	1315	4	with	with	ADP
ftr-424	1315	5	the	the	DET
ftr-424	1315	6	case	case	NOUN
ftr-424	1315	7	,	,	PUNCT
ftr-424	1315	8	even	even	ADV
ftr-424	1315	9	though	though	SCONJ
ftr-424	1315	10	it	it	PRON
ftr-424	1315	11	would	would	AUX
ftr-424	1315	12	have	have	AUX
ftr-424	1315	13	come	come	VERB
ftr-424	1315	14	within	within	ADP
ftr-424	1315	15	the	the	DET
ftr-424	1315	16	ajca	ajca	PROPN
ftr-424	1315	17	change	change	NOUN
ftr-424	1315	18	,	,	PUNCT
ftr-424	1315	19	because	because	SCONJ
ftr-424	1315	20	the	the	DET
ftr-424	1315	21	ajca	ajca	PROPN
ftr-424	1315	22	was	be	AUX
ftr-424	1315	23	not	not	PART
ftr-424	1315	24	retroactively	retroactively	ADV
ftr-424	1315	25	applied	apply	VERB
ftr-424	1315	26	to	to	ADP
ftr-424	1315	27	the	the	DET
ftr-424	1315	28	taxpayers	taxpayer	NOUN
ftr-424	1315	29	.	.	PUNCT
ftr-424	1316	1	i	i	PRON
ftr-424	1316	2	d.	d.	PROPN
ftr-424	1316	3	at	at	ADP
ftr-424	1316	4	831	831	NUM
ftr-424	1316	5	.	.	PUNCT
ftr-424	1316	6	242	242	NUM
ftr-424	1316	7	.	.	PUNCT
ftr-424	1317	1	i	i	PRON
ftr-424	1317	2	d.	d.	PROPN
ftr-424	1317	3	at	at	ADP
ftr-424	1317	4	829	829	NUM
ftr-424	1317	5	.	.	PUNCT
ftr-424	1318	1	243	243	NUM
ftr-424	1318	2	.	.	PUNCT
ftr-424	1319	1	see	see	VERB
ftr-424	1319	2	generally	generally	ADV
ftr-424	1319	3	robert	robert	PROPN
ftr-424	1319	4	w.	w.	PROPN
ftr-424	1319	5	wood	wood	PROPN
ftr-424	1319	6	,	,	PUNCT
ftr-424	1319	7	supreme	supreme	PROPN
ftr-424	1319	8	court	court	PROPN
ftr-424	1319	9	attorney	attorney	NOUN
ftr-424	1319	10	fees	fee	NOUN
ftr-424	1319	11	decision	decision	NOUN
ftr-424	1319	12	leaves	leave	VERB
ftr-424	1319	13	much	much	ADV
ftr-424	1319	14	unresolved	unresolved	ADJ
ftr-424	1319	15	,	,	PUNCT
ftr-424	1319	16	106	106	NUM
ftr-424	1319	17	tax	tax	NOUN
ftr-424	1319	18	notes	note	NOUN
ftr-424	1319	19	792	792	NUM
ftr-424	1319	20	(	(	PUNCT
ftr-424	1319	21	feb	feb	X
ftr-424	1319	22	.	.	PROPN
ftr-424	1319	23	14	14	NUM
ftr-424	1319	24	,	,	PUNCT
ftr-424	1319	25	2005	2005	NUM
ftr-424	1319	26	)	)	PUNCT
ftr-424	1319	27	(	(	PUNCT
ftr-424	1319	28	analyzing	analyze	VERB
ftr-424	1319	29	the	the	DET
ftr-424	1319	30	opinion	opinion	NOUN
ftr-424	1319	31	and	and	CCONJ
ftr-424	1319	32	the	the	DET
ftr-424	1319	33	unresolved	unresolved	ADJ
ftr-424	1319	34	questions	question	NOUN
ftr-424	1319	35	outstanding	outstanding	ADJ
ftr-424	1319	36	)	)	PUNCT
ftr-424	1319	37	.	.	PUNCT
ftr-424	1320	1	244	244	NUM
ftr-424	1320	2	.	.	PUNCT
ftr-424	1321	1	see	see	VERB
ftr-424	1321	2	brief	brief	NOUN
ftr-424	1321	3	of	of	ADP
ftr-424	1321	4	amicus	amicus	PROPN
ftr-424	1321	5	curiae	curiae	PROPN
ftr-424	1321	6	professor	professor	PROPN
ftr-424	1321	7	charles	charles	PROPN
ftr-424	1321	8	davenport	davenport	PROPN
ftr-424	1321	9	in	in	ADP
ftr-424	1321	10	support	support	NOUN
ftr-424	1321	11	of	of	ADP
ftr-424	1321	12	respondents	respondent	NOUN
ftr-424	1321	13	,	,	PUNCT
ftr-424	1321	14	comm'r	comm'r	PROPN
ftr-424	1321	15	v.	v.	ADP
ftr-424	1321	16	banks	bank	NOUN
ftr-424	1321	17	,	,	PUNCT
ftr-424	1321	18	125	125	NUM
ftr-424	1321	19	s.	s.	PROPN
ftr-424	1321	20	ct	ct	PROPN
ftr-424	1321	21	.	.	PROPN
ftr-424	1322	1	826	826	NUM
ftr-424	1322	2	(	(	PUNCT
ftr-424	1322	3	2005	2005	NUM
ftr-424	1322	4	)	)	PUNCT
ftr-424	1322	5	.	.	PUNCT
ftr-424	1323	1	capitalization	capitalization	NOUN
ftr-424	1323	2	treatment	treatment	NOUN
ftr-424	1323	3	would	would	AUX
ftr-424	1323	4	have	have	VERB
ftr-424	1323	5	the	the	DET
ftr-424	1323	6	same	same	ADJ
ftr-424	1323	7	effect	effect	NOUN
ftr-424	1323	8	as	as	ADP
ftr-424	1323	9	an	an	DET
ftr-424	1323	10	above	above	ADP
ftr-424	1323	11	-	-	PUNCT
ftr-424	1323	12	the	the	DET
ftr-424	1323	13	-	-	PUNCT
ftr-424	1323	14	line	line	NOUN
ftr-424	1323	15	deduction	deduction	NOUN
ftr-424	1323	16	.	.	PUNCT
ftr-424	1324	1	245	245	NUM
ftr-424	1324	2	.	.	PUNCT
ftr-424	1324	3	banks	bank	NOUN
ftr-424	1324	4	,	,	PUNCT
ftr-424	1324	5	125	125	NUM
ftr-424	1324	6	s.	s.	PROPN
ftr-424	1324	7	ct	ct	PROPN
ftr-424	1324	8	.	.	PUNCT
ftr-424	1325	1	at	at	ADP
ftr-424	1325	2	833	833	NUM
ftr-424	1325	3	.	.	PUNCT
ftr-424	1326	1	[	[	X
ftr-424	1326	2	vol	vol	NOUN
ftr-424	1326	3	.	.	PUNCT
ftr-424	1326	4	6:9	6:9	NUM
ftr-424	1327	1	congress	congress	PROPN
ftr-424	1327	2	fiddles	fiddle	VERB
ftr-424	1327	3	while	while	SCONJ
ftr-424	1327	4	middle	middle	PROPN
ftr-424	1327	5	america	america	PROPN
ftr-424	1327	6	burns	burn	VERB
ftr-424	1327	7	v.	v.	ADP
ftr-424	1327	8	proposals	proposal	NOUN
ftr-424	1327	9	for	for	ADP
ftr-424	1327	10	amt	amt	PROPN
ftr-424	1327	11	reform	reform	NOUN
ftr-424	1327	12	the	the	DET
ftr-424	1327	13	prior	prior	ADJ
ftr-424	1327	14	part	part	NOUN
ftr-424	1327	15	examined	examine	VERB
ftr-424	1327	16	various	various	ADJ
ftr-424	1327	17	arguments	argument	NOUN
ftr-424	1327	18	for	for	ADP
ftr-424	1327	19	repeal	repeal	NOUN
ftr-424	1327	20	of	of	ADP
ftr-424	1327	21	the	the	DET
ftr-424	1327	22	amt	amt	PROPN
ftr-424	1327	23	and	and	CCONJ
ftr-424	1327	24	found	find	VERB
ftr-424	1327	25	them	they	PRON
ftr-424	1327	26	ultimately	ultimately	ADV
ftr-424	1327	27	unconvincing.246	unconvincing.246	PRON
ftr-424	1327	28	this	this	DET
ftr-424	1327	29	conclusion	conclusion	NOUN
ftr-424	1327	30	does	do	AUX
ftr-424	1327	31	not	not	PART
ftr-424	1327	32	disregard	disregard	VERB
ftr-424	1327	33	the	the	DET
ftr-424	1327	34	flaws	flaw	NOUN
ftr-424	1327	35	of	of	ADP
ftr-424	1327	36	the	the	DET
ftr-424	1327	37	current	current	ADJ
ftr-424	1327	38	amt	amt	PROPN
ftr-424	1327	39	system	system	NOUN
ftr-424	1327	40	,	,	PUNCT
ftr-424	1327	41	nor	nor	CCONJ
ftr-424	1327	42	does	do	AUX
ftr-424	1327	43	it	it	PRON
ftr-424	1327	44	suggest	suggest	VERB
ftr-424	1327	45	that	that	SCONJ
ftr-424	1327	46	an	an	DET
ftr-424	1327	47	ideal	ideal	ADJ
ftr-424	1327	48	reform	reform	NOUN
ftr-424	1327	49	of	of	ADP
ftr-424	1327	50	the	the	DET
ftr-424	1327	51	current	current	ADJ
ftr-424	1327	52	tax	tax	NOUN
ftr-424	1327	53	system	system	NOUN
ftr-424	1327	54	would	would	AUX
ftr-424	1327	55	retain	retain	VERB
ftr-424	1327	56	an	an	DET
ftr-424	1327	57	amt	amt	PROPN
ftr-424	1327	58	.	.	PUNCT
ftr-424	1328	1	the	the	DET
ftr-424	1328	2	conclusion	conclusion	NOUN
ftr-424	1328	3	is	be	AUX
ftr-424	1328	4	one	one	NUM
ftr-424	1328	5	based	base	VERB
ftr-424	1328	6	on	on	ADP
ftr-424	1328	7	normative	normative	ADJ
ftr-424	1328	8	values	value	NOUN
ftr-424	1328	9	stressing	stress	VERB
ftr-424	1328	10	distributive	distributive	ADJ
ftr-424	1328	11	justice	justice	NOUN
ftr-424	1328	12	and	and	CCONJ
ftr-424	1328	13	coherence	coherence	NOUN
ftr-424	1328	14	in	in	ADP
ftr-424	1328	15	the	the	DET
ftr-424	1328	16	context	context	NOUN
ftr-424	1328	17	of	of	ADP
ftr-424	1328	18	the	the	DET
ftr-424	1328	19	current	current	ADJ
ftr-424	1328	20	deficit	deficit	NOUN
ftr-424	1328	21	situation	situation	NOUN
ftr-424	1328	22	,	,	PUNCT
ftr-424	1328	23	the	the	DET
ftr-424	1328	24	overall	overall	ADJ
ftr-424	1328	25	complexity	complexity	NOUN
ftr-424	1328	26	and	and	CCONJ
ftr-424	1328	27	unfairness	unfairness	NOUN
ftr-424	1328	28	added	add	VERB
ftr-424	1328	29	to	to	ADP
ftr-424	1328	30	the	the	DET
ftr-424	1328	31	tax	tax	NOUN
ftr-424	1328	32	system	system	NOUN
ftr-424	1328	33	by	by	ADP
ftr-424	1328	34	the	the	DET
ftr-424	1328	35	2001	2001	NUM
ftr-424	1328	36	-	-	SYM
ftr-424	1328	37	2003	2003	NUM
ftr-424	1328	38	tax	tax	NOUN
ftr-424	1328	39	cuts	cut	NOUN
ftr-424	1328	40	,	,	PUNCT
ftr-424	1328	41	and	and	CCONJ
ftr-424	1328	42	the	the	DET
ftr-424	1328	43	need	need	NOUN
ftr-424	1328	44	to	to	PART
ftr-424	1328	45	retain	retain	VERB
ftr-424	1328	46	whatever	whatever	DET
ftr-424	1328	47	tools	tool	NOUN
ftr-424	1328	48	possible	possible	ADJ
ftr-424	1328	49	to	to	PART
ftr-424	1328	50	ensure	ensure	VERB
ftr-424	1328	51	that	that	SCONJ
ftr-424	1328	52	higher	high	ADJ
ftr-424	1328	53	-	-	PUNCT
ftr-424	1328	54	income	income	NOUN
ftr-424	1328	55	taxpayers	taxpayer	NOUN
ftr-424	1328	56	actually	actually	ADV
ftr-424	1328	57	pay	pay	VERB
ftr-424	1328	58	taxes	taxis	NOUN
ftr-424	1328	59	on	on	ADP
ftr-424	1328	60	their	their	PRON
ftr-424	1328	61	economic	economic	ADJ
ftr-424	1328	62	income	income	NOUN
ftr-424	1328	63	to	to	ADP
ftr-424	1328	64	the	the	DET
ftr-424	1328	65	federal	federal	ADJ
ftr-424	1328	66	government	government	NOUN
ftr-424	1328	67	.	.	PUNCT
ftr-424	1329	1	given	give	VERB
ftr-424	1329	2	the	the	DET
ftr-424	1329	3	force	force	NOUN
ftr-424	1329	4	of	of	ADP
ftr-424	1329	5	the	the	DET
ftr-424	1329	6	critiques	critique	NOUN
ftr-424	1329	7	,	,	PUNCT
ftr-424	1329	8	what	what	DET
ftr-424	1329	9	changes	change	NOUN
ftr-424	1329	10	can	can	AUX
ftr-424	1329	11	and	and	CCONJ
ftr-424	1329	12	must	must	AUX
ftr-424	1329	13	be	be	AUX
ftr-424	1329	14	made	make	VERB
ftr-424	1329	15	to	to	PART
ftr-424	1329	16	address	address	VERB
ftr-424	1329	17	at	at	ADP
ftr-424	1329	18	least	least	ADJ
ftr-424	1329	19	the	the	DET
ftr-424	1329	20	most	most	ADV
ftr-424	1329	21	significant	significant	ADJ
ftr-424	1329	22	of	of	ADP
ftr-424	1329	23	these	these	DET
ftr-424	1329	24	flaws	flaw	NOUN
ftr-424	1329	25	?	?	PUNCT
ftr-424	1330	1	this	this	DET
ftr-424	1330	2	part	part	NOUN
ftr-424	1330	3	proposes	propose	VERB
ftr-424	1330	4	a	a	DET
ftr-424	1330	5	set	set	NOUN
ftr-424	1330	6	of	of	ADP
ftr-424	1330	7	amendments	amendment	NOUN
ftr-424	1330	8	to	to	ADP
ftr-424	1330	9	the	the	DET
ftr-424	1330	10	amt	amt	PROPN
ftr-424	1330	11	to	to	PART
ftr-424	1330	12	address	address	VERB
ftr-424	1330	13	the	the	DET
ftr-424	1330	14	most	most	ADV
ftr-424	1330	15	worrisome	worrisome	ADJ
ftr-424	1330	16	flaws	flaw	NOUN
ftr-424	1330	17	,	,	PUNCT
ftr-424	1330	18	appropriately	appropriately	ADV
ftr-424	1330	19	re	re	VERB
ftr-424	1330	20	-	-	NOUN
ftr-424	1330	21	target	target	VERB
ftr-424	1330	22	the	the	DET
ftr-424	1330	23	amt	amt	PROPN
ftr-424	1330	24	away	away	ADV
ftr-424	1330	25	from	from	ADP
ftr-424	1330	26	ordinary	ordinary	ADJ
ftr-424	1330	27	taxpayers	taxpayer	NOUN
ftr-424	1330	28	and	and	CCONJ
ftr-424	1330	29	towards	towards	ADP
ftr-424	1330	30	the	the	DET
ftr-424	1330	31	rich	rich	ADJ
ftr-424	1330	32	,	,	PUNCT
ftr-424	1330	33	and	and	CCONJ
ftr-424	1330	34	make	make	VERB
ftr-424	1330	35	the	the	DET
ftr-424	1330	36	amt	amt	PROPN
ftr-424	1330	37	and	and	CCONJ
ftr-424	1330	38	regular	regular	ADJ
ftr-424	1330	39	tax	tax	NOUN
ftr-424	1330	40	more	more	ADV
ftr-424	1330	41	consistent	consistent	ADJ
ftr-424	1330	42	.	.	PUNCT
ftr-424	1331	1	part	part	NOUN
ftr-424	1331	2	v.a	v.a	PROPN
ftr-424	1331	3	sets	set	VERB
ftr-424	1331	4	forth	forth	ADP
ftr-424	1331	5	a	a	DET
ftr-424	1331	6	coordinated	coordinated	ADJ
ftr-424	1331	7	program	program	NOUN
ftr-424	1331	8	of	of	ADP
ftr-424	1331	9	amt	amt	PROPN
ftr-424	1331	10	amendments	amendment	NOUN
ftr-424	1331	11	designed	design	VERB
ftr-424	1331	12	to	to	PART
ftr-424	1331	13	address	address	VERB
ftr-424	1331	14	the	the	DET
ftr-424	1331	15	valid	valid	ADJ
ftr-424	1331	16	concerns	concern	NOUN
ftr-424	1331	17	about	about	ADP
ftr-424	1331	18	the	the	DET
ftr-424	1331	19	amt	amt	PROPN
ftr-424	1331	20	while	while	SCONJ
ftr-424	1331	21	retaining	retain	VERB
ftr-424	1331	22	the	the	DET
ftr-424	1331	23	amt	amt	PROPN
ftr-424	1331	24	's	's	PART
ftr-424	1331	25	ability	ability	NOUN
ftr-424	1331	26	to	to	PART
ftr-424	1331	27	force	force	VERB
ftr-424	1331	28	higher	high	ADJ
ftr-424	1331	29	-	-	PUNCT
ftr-424	1331	30	income	income	NOUN
ftr-424	1331	31	taxpayers	taxpayer	NOUN
ftr-424	1331	32	to	to	PART
ftr-424	1331	33	ante	ante	VERB
ftr-424	1331	34	up	up	ADP
ftr-424	1331	35	a	a	DET
ftr-424	1331	36	reasonable	reasonable	ADJ
ftr-424	1331	37	share	share	NOUN
ftr-424	1331	38	of	of	ADP
ftr-424	1331	39	their	their	PRON
ftr-424	1331	40	income	income	NOUN
ftr-424	1331	41	,	,	PUNCT
ftr-424	1331	42	including	include	VERB
ftr-424	1331	43	incorporation	incorporation	NOUN
ftr-424	1331	44	of	of	ADP
ftr-424	1331	45	two	two	NUM
ftr-424	1331	46	additional	additional	ADJ
ftr-424	1331	47	preference	preference	NOUN
ftr-424	1331	48	items	item	NOUN
ftr-424	1331	49	to	to	PART
ftr-424	1331	50	better	well	ADV
ftr-424	1331	51	target	target	VERB
ftr-424	1331	52	the	the	DET
ftr-424	1331	53	amt	amt	PROPN
ftr-424	1331	54	.	.	PUNCT
ftr-424	1332	1	part	part	PROPN
ftr-424	1332	2	iv.b	iv.b	PROPN
ftr-424	1332	3	proposes	propose	VERB
ftr-424	1332	4	additional	additional	ADJ
ftr-424	1332	5	revenue	revenue	NOUN
ftr-424	1332	6	raisers	raiser	NOUN
ftr-424	1332	7	that	that	PRON
ftr-424	1332	8	adjust	adjust	VERB
ftr-424	1332	9	the	the	DET
ftr-424	1332	10	regular	regular	ADJ
ftr-424	1332	11	tax	tax	NOUN
ftr-424	1332	12	to	to	PART
ftr-424	1332	13	better	well	ADV
ftr-424	1332	14	harmonize	harmonize	VERB
ftr-424	1332	15	with	with	ADP
ftr-424	1332	16	the	the	DET
ftr-424	1332	17	amt	amt	PROPN
ftr-424	1332	18	and	and	CCONJ
ftr-424	1332	19	,	,	PUNCT
ftr-424	1332	20	even	even	ADV
ftr-424	1332	21	more	more	ADV
ftr-424	1332	22	importantly	importantly	ADV
ftr-424	1332	23	,	,	PUNCT
ftr-424	1332	24	allow	allow	VERB
ftr-424	1332	25	the	the	DET
ftr-424	1332	26	worst	bad	ADJ
ftr-424	1332	27	of	of	ADP
ftr-424	1332	28	the	the	DET
ftr-424	1332	29	2001	2001	NUM
ftr-424	1332	30	-	-	SYM
ftr-424	1332	31	2003	2003	NUM
ftr-424	1332	32	tax	tax	NOUN
ftr-424	1332	33	cuts	cut	NOUN
ftr-424	1332	34	to	to	ADP
ftr-424	1332	35	lapse	lapse	NOUN
ftr-424	1332	36	into	into	ADP
ftr-424	1332	37	obscurity	obscurity	NOUN
ftr-424	1332	38	where	where	SCONJ
ftr-424	1332	39	necessary	necessary	ADJ
ftr-424	1332	40	to	to	PART
ftr-424	1332	41	maintain	maintain	VERB
ftr-424	1332	42	a	a	DET
ftr-424	1332	43	viable	viable	ADJ
ftr-424	1332	44	tax	tax	NOUN
ftr-424	1332	45	regime	regime	NOUN
ftr-424	1332	46	that	that	PRON
ftr-424	1332	47	does	do	AUX
ftr-424	1332	48	not	not	PART
ftr-424	1332	49	weigh	weigh	VERB
ftr-424	1332	50	too	too	ADV
ftr-424	1332	51	heavily	heavily	ADV
ftr-424	1332	52	on	on	ADP
ftr-424	1332	53	ordinary	ordinary	ADJ
ftr-424	1332	54	taxpayers	taxpayer	NOUN
ftr-424	1332	55	.	.	PUNCT
ftr-424	1333	1	a.	a.	PROPN
ftr-424	1333	2	amend	amend	VERB
ftr-424	1333	3	the	the	DET
ftr-424	1333	4	amt	amt	PROPN
ftr-424	1333	5	this	this	DET
ftr-424	1333	6	article	article	NOUN
ftr-424	1333	7	takes	take	VERB
ftr-424	1333	8	the	the	DET
ftr-424	1333	9	position	position	NOUN
ftr-424	1333	10	that	that	PRON
ftr-424	1333	11	,	,	PUNCT
ftr-424	1333	12	while	while	SCONJ
ftr-424	1333	13	flawed	flawed	ADJ
ftr-424	1333	14	,	,	PUNCT
ftr-424	1333	15	the	the	DET
ftr-424	1333	16	amt	amt	PROPN
ftr-424	1333	17	system	system	NOUN
ftr-424	1333	18	can	can	AUX
ftr-424	1333	19	play	play	VERB
ftr-424	1333	20	a	a	DET
ftr-424	1333	21	valuable	valuable	ADJ
ftr-424	1333	22	role	role	NOUN
ftr-424	1333	23	in	in	ADP
ftr-424	1333	24	ensuring	ensure	VERB
ftr-424	1333	25	that	that	SCONJ
ftr-424	1333	26	higher	high	ADJ
ftr-424	1333	27	-	-	PUNCT
ftr-424	1333	28	income	income	NOUN
ftr-424	1333	29	taxpayers	taxpayer	NOUN
ftr-424	1333	30	can	can	AUX
ftr-424	1333	31	not	not	PART
ftr-424	1333	32	elude	elude	VERB
ftr-424	1333	33	the	the	DET
ftr-424	1333	34	tax	tax	NOUN
ftr-424	1333	35	collector	collector	NOUN
ftr-424	1333	36	.	.	PUNCT
ftr-424	1334	1	to	to	PART
ftr-424	1334	2	serve	serve	VERB
ftr-424	1334	3	its	its	PRON
ftr-424	1334	4	purpose	purpose	NOUN
ftr-424	1334	5	,	,	PUNCT
ftr-424	1334	6	however	however	ADV
ftr-424	1334	7	,	,	PUNCT
ftr-424	1334	8	the	the	DET
ftr-424	1334	9	amt	amt	PROPN
ftr-424	1334	10	system	system	NOUN
ftr-424	1334	11	must	must	AUX
ftr-424	1334	12	be	be	AUX
ftr-424	1334	13	revised	revise	VERB
ftr-424	1334	14	and	and	CCONJ
ftr-424	1334	15	made	make	VERB
ftr-424	1334	16	more	more	ADV
ftr-424	1334	17	progressive	progressive	ADJ
ftr-424	1334	18	rather	rather	ADV
ftr-424	1334	19	than	than	ADP
ftr-424	1334	20	less	less	ADV
ftr-424	1334	21	so	so	ADV
ftr-424	1334	22	.	.	PUNCT
ftr-424	1335	1	the	the	DET
ftr-424	1335	2	revisions	revision	NOUN
ftr-424	1335	3	proposed	propose	VERB
ftr-424	1335	4	here	here	ADV
ftr-424	1335	5	attempt	attempt	NOUN
ftr-424	1335	6	to	to	PART
ftr-424	1335	7	construct	construct	VERB
ftr-424	1335	8	a	a	DET
ftr-424	1335	9	more	more	ADV
ftr-424	1335	10	coherent	coherent	ADJ
ftr-424	1335	11	system	system	NOUN
ftr-424	1335	12	by	by	ADP
ftr-424	1335	13	eliminating	eliminate	VERB
ftr-424	1335	14	complexity	complexity	NOUN
ftr-424	1335	15	for	for	ADP
ftr-424	1335	16	ordinary	ordinary	ADJ
ftr-424	1335	17	taxpayers	taxpayer	NOUN
ftr-424	1335	18	,	,	PUNCT
ftr-424	1335	19	harmonizing	harmonize	VERB
ftr-424	1335	20	amt	amt	PROPN
ftr-424	1335	21	and	and	CCONJ
ftr-424	1335	22	regular	regular	ADJ
ftr-424	1335	23	tax	tax	NOUN
ftr-424	1335	24	provisions	provision	NOUN
ftr-424	1335	25	in	in	ADP
ftr-424	1335	26	respect	respect	NOUN
ftr-424	1335	27	of	of	ADP
ftr-424	1335	28	determinations	determination	NOUN
ftr-424	1335	29	regarding	regard	VERB
ftr-424	1335	30	basic	basic	ADJ
ftr-424	1335	31	ability	ability	NOUN
ftr-424	1335	32	-	-	PUNCT
ftr-424	1335	33	to	to	ADP
ftr-424	1335	34	-	-	PUNCT
ftr-424	1335	35	pay	pay	NOUN
ftr-424	1335	36	amounts	amount	NOUN
ftr-424	1335	37	,	,	PUNCT
ftr-424	1335	38	and	and	CCONJ
ftr-424	1335	39	taking	take	VERB
ftr-424	1335	40	into	into	ADP
ftr-424	1335	41	account	account	NOUN
ftr-424	1335	42	the	the	DET
ftr-424	1335	43	particular	particular	ADJ
ftr-424	1335	44	situations	situation	NOUN
ftr-424	1335	45	that	that	PRON
ftr-424	1335	46	give	give	VERB
ftr-424	1335	47	rise	rise	NOUN
ftr-424	1335	48	to	to	ADP
ftr-424	1335	49	amt	amt	PROPN
ftr-424	1335	50	liability	liability	NOUN
ftr-424	1335	51	.	.	PUNCT
ftr-424	1336	1	246	246	NUM
ftr-424	1336	2	.	.	PUNCT
ftr-424	1337	1	see	see	VERB
ftr-424	1337	2	,	,	PUNCT
ftr-424	1337	3	e.g.	e.g.	ADV
ftr-424	1337	4	,	,	PUNCT
ftr-424	1337	5	shaviro	shaviro	ADJ
ftr-424	1337	6	,	,	PUNCT
ftr-424	1337	7	supra	supra	ADJ
ftr-424	1337	8	note	note	NOUN
ftr-424	1337	9	9	9	NUM
ftr-424	1337	10	,	,	PUNCT
ftr-424	1337	11	at	at	ADP
ftr-424	1337	12	1460	1460	NUM
ftr-424	1337	13	(	(	PUNCT
ftr-424	1337	14	suggesting	suggest	VERB
ftr-424	1337	15	that	that	SCONJ
ftr-424	1337	16	the	the	DET
ftr-424	1337	17	"	"	PUNCT
ftr-424	1337	18	actual	actual	ADJ
ftr-424	1337	19	"	"	PUNCT
ftr-424	1337	20	rationales	rationale	NOUN
ftr-424	1337	21	underlying	underlie	VERB
ftr-424	1337	22	the	the	DET
ftr-424	1337	23	amit	amit	NOUN
ftr-424	1337	24	are	be	AUX
ftr-424	1337	25	"	"	PUNCT
ftr-424	1337	26	fundamentally	fundamentally	ADV
ftr-424	1337	27	weak	weak	ADJ
ftr-424	1337	28	"	"	PUNCT
ftr-424	1337	29	but	but	CCONJ
ftr-424	1337	30	that	that	SCONJ
ftr-424	1337	31	there	there	PRON
ftr-424	1337	32	are	be	VERB
ftr-424	1337	33	better	well	ADJ
ftr-424	1337	34	arguments	argument	NOUN
ftr-424	1337	35	related	relate	VERB
ftr-424	1337	36	to	to	ADP
ftr-424	1337	37	"	"	PUNCT
ftr-424	1337	38	distributive	distributive	ADJ
ftr-424	1337	39	and	and	CCONJ
ftr-424	1337	40	allocational	allocational	ADJ
ftr-424	1337	41	issues	issue	NOUN
ftr-424	1337	42	"	"	PUNCT
ftr-424	1337	43	that	that	PRON
ftr-424	1337	44	"	"	PUNCT
ftr-424	1337	45	might	might	AUX
ftr-424	1337	46	in	in	ADP
ftr-424	1337	47	principle	principle	NOUN
ftr-424	1337	48	even	even	ADV
ftr-424	1337	49	call	call	VERB
ftr-424	1337	50	for	for	ADP
ftr-424	1337	51	retaining	retain	VERB
ftr-424	1337	52	it	it	PRON
ftr-424	1337	53	(	(	PUNCT
ftr-424	1337	54	albeit	albeit	SCONJ
ftr-424	1337	55	perhaps	perhaps	ADV
ftr-424	1337	56	in	in	ADP
ftr-424	1337	57	revised	revise	VERB
ftr-424	1337	58	form	form	NOUN
ftr-424	1337	59	)	)	PUNCT
ftr-424	1337	60	"	"	PUNCT
ftr-424	1337	61	)	)	PUNCT
ftr-424	1337	62	.	.	PUNCT
ftr-424	1338	1	2004	2004	NUM
ftr-424	1338	2	]	]	PUNCT
ftr-424	1338	3	florida	florida	PROPN
ftr-424	1338	4	tax	tax	PROPN
ftr-424	1338	5	review	review	NOUN
ftr-424	1338	6	1	1	NUM
ftr-424	1338	7	.	.	PUNCT
ftr-424	1338	8	institution	institution	NOUN
ftr-424	1338	9	of	of	ADP
ftr-424	1338	10	gross	gross	ADJ
ftr-424	1338	11	income	income	NOUN
ftr-424	1338	12	threshold	threshold	NOUN
ftr-424	1338	13	ordinary	ordinary	ADJ
ftr-424	1338	14	taxpayers	taxpayer	NOUN
ftr-424	1338	15	who	who	PRON
ftr-424	1338	16	do	do	AUX
ftr-424	1338	17	not	not	PART
ftr-424	1338	18	have	have	VERB
ftr-424	1338	19	substantial	substantial	ADJ
ftr-424	1338	20	economic	economic	ADJ
ftr-424	1338	21	income	income	NOUN
ftr-424	1338	22	should	should	AUX
ftr-424	1338	23	not	not	PART
ftr-424	1338	24	be	be	AUX
ftr-424	1338	25	subject	subject	ADJ
ftr-424	1338	26	to	to	ADP
ftr-424	1338	27	the	the	DET
ftr-424	1338	28	amt	amt	PROPN
ftr-424	1338	29	,	,	PUNCT
ftr-424	1338	30	and	and	CCONJ
ftr-424	1338	31	it	it	PRON
ftr-424	1338	32	should	should	AUX
ftr-424	1338	33	be	be	AUX
ftr-424	1338	34	clear	clear	ADJ
ftr-424	1338	35	that	that	SCONJ
ftr-424	1338	36	they	they	PRON
ftr-424	1338	37	are	be	AUX
ftr-424	1338	38	not	not	PART
ftr-424	1338	39	subject	subject	ADJ
ftr-424	1338	40	to	to	ADP
ftr-424	1338	41	the	the	DET
ftr-424	1338	42	amt	amt	PROPN
ftr-424	1338	43	without	without	ADP
ftr-424	1338	44	their	their	PRON
ftr-424	1338	45	having	have	VERB
ftr-424	1338	46	to	to	PART
ftr-424	1338	47	work	work	VERB
ftr-424	1338	48	through	through	ADP
ftr-424	1338	49	a	a	DET
ftr-424	1338	50	worksheet	worksheet	NOUN
ftr-424	1338	51	or	or	CCONJ
ftr-424	1338	52	perform	perform	VERB
ftr-424	1338	53	other	other	ADJ
ftr-424	1338	54	calculations	calculation	NOUN
ftr-424	1338	55	.	.	PUNCT
ftr-424	1339	1	the	the	DET
ftr-424	1339	2	work	work	NOUN
ftr-424	1339	3	required	require	VERB
ftr-424	1339	4	of	of	ADP
ftr-424	1339	5	taxpayers	taxpayer	NOUN
ftr-424	1339	6	who	who	PRON
ftr-424	1339	7	may	may	AUX
ftr-424	1339	8	be	be	AUX
ftr-424	1339	9	(	(	PUNCT
ftr-424	1339	10	or	or	CCONJ
ftr-424	1339	11	think	think	VERB
ftr-424	1339	12	they	they	PRON
ftr-424	1339	13	are	be	AUX
ftr-424	1339	14	)	)	PUNCT
ftr-424	1339	15	on	on	ADP
ftr-424	1339	16	the	the	DET
ftr-424	1339	17	brink	brink	NOUN
ftr-424	1339	18	of	of	ADP
ftr-424	1339	19	amt	amt	PROPN
ftr-424	1339	20	applicability	applicability	NOUN
ftr-424	1339	21	and	and	CCONJ
ftr-424	1339	22	must	must	AUX
ftr-424	1339	23	deal	deal	VERB
ftr-424	1339	24	with	with	ADP
ftr-424	1339	25	amt	amt	PROPN
ftr-424	1339	26	calculations	calculation	NOUN
ftr-424	1339	27	is	be	AUX
ftr-424	1339	28	a	a	DET
ftr-424	1339	29	deadweight	deadweight	NOUN
ftr-424	1339	30	loss	loss	NOUN
ftr-424	1339	31	.	.	PUNCT
ftr-424	1340	1	one	one	NUM
ftr-424	1340	2	simple	simple	ADJ
ftr-424	1340	3	amendment	amendment	NOUN
ftr-424	1340	4	would	would	AUX
ftr-424	1340	5	eliminate	eliminate	VERB
ftr-424	1340	6	this	this	DET
ftr-424	1340	7	burdensome	burdensome	ADJ
ftr-424	1340	8	task	task	NOUN
ftr-424	1340	9	for	for	ADP
ftr-424	1340	10	a	a	DET
ftr-424	1340	11	large	large	ADJ
ftr-424	1340	12	number	number	NOUN
ftr-424	1340	13	of	of	ADP
ftr-424	1340	14	ordinary	ordinary	ADJ
ftr-424	1340	15	taxpayers	taxpayer	NOUN
ftr-424	1340	16	establishment	establishment	NOUN
ftr-424	1340	17	of	of	ADP
ftr-424	1340	18	a	a	DET
ftr-424	1340	19	gross	gross	ADJ
ftr-424	1340	20	income	income	NOUN
ftr-424	1340	21	threshold	threshold	NOUN
ftr-424	1340	22	test	test	NOUN
ftr-424	1340	23	that	that	PRON
ftr-424	1340	24	would	would	AUX
ftr-424	1340	25	be	be	AUX
ftr-424	1340	26	indexed	index	VERB
ftr-424	1340	27	for	for	ADP
ftr-424	1340	28	inflation.247	inflation.247	VERB
ftr-424	1340	29	the	the	DET
ftr-424	1340	30	gross	gross	ADJ
ftr-424	1340	31	income	income	NOUN
ftr-424	1340	32	determination	determination	NOUN
ftr-424	1340	33	for	for	ADP
ftr-424	1340	34	the	the	DET
ftr-424	1340	35	test	test	NOUN
ftr-424	1340	36	should	should	AUX
ftr-424	1340	37	be	be	AUX
ftr-424	1340	38	based	base	VERB
ftr-424	1340	39	on	on	ADP
ftr-424	1340	40	the	the	DET
ftr-424	1340	41	"	"	PUNCT
ftr-424	1340	42	total	total	ADJ
ftr-424	1340	43	income	income	NOUN
ftr-424	1340	44	"	"	PUNCT
ftr-424	1340	45	determination	determination	NOUN
ftr-424	1340	46	for	for	ADP
ftr-424	1340	47	the	the	DET
ftr-424	1340	48	return	return	NOUN
ftr-424	1340	49	,	,	PUNCT
ftr-424	1340	50	with	with	ADP
ftr-424	1340	51	two	two	NUM
ftr-424	1340	52	adjustments	adjustment	NOUN
ftr-424	1340	53	.	.	PUNCT
ftr-424	1341	1	taxexempt	taxexempt	ADJ
ftr-424	1341	2	interest	interest	NOUN
ftr-424	1341	3	on	on	ADP
ftr-424	1341	4	private	private	ADJ
ftr-424	1341	5	activity	activity	NOUN
ftr-424	1341	6	bonds	bond	NOUN
ftr-424	1341	7	and	and	CCONJ
ftr-424	1341	8	the	the	DET
ftr-424	1341	9	bargain	bargain	NOUN
ftr-424	1341	10	value	value	NOUN
ftr-424	1341	11	of	of	ADP
ftr-424	1341	12	isos	isos	NOUN
ftr-424	1341	13	would	would	AUX
ftr-424	1341	14	be	be	AUX
ftr-424	1341	15	added	add	VERB
ftr-424	1341	16	to	to	ADP
ftr-424	1341	17	the	the	DET
ftr-424	1341	18	return	return	NOUN
ftr-424	1341	19	-	-	PUNCT
ftr-424	1341	20	based	base	VERB
ftr-424	1341	21	gross	gross	ADJ
ftr-424	1341	22	income	income	NOUN
ftr-424	1341	23	to	to	PART
ftr-424	1341	24	determine	determine	VERB
ftr-424	1341	25	gross	gross	ADJ
ftr-424	1341	26	income	income	NOUN
ftr-424	1341	27	for	for	ADP
ftr-424	1341	28	the	the	DET
ftr-424	1341	29	threshold	threshold	NOUN
ftr-424	1341	30	test.24	test.24	PROPN
ftr-424	1341	31	if	if	SCONJ
ftr-424	1341	32	the	the	DET
ftr-424	1341	33	threshold	threshold	NOUN
ftr-424	1341	34	test	test	NOUN
ftr-424	1341	35	were	be	AUX
ftr-424	1341	36	not	not	PART
ftr-424	1341	37	satisfied	satisfied	ADJ
ftr-424	1341	38	,	,	PUNCT
ftr-424	1341	39	the	the	DET
ftr-424	1341	40	taxpayer	taxpayer	NOUN
ftr-424	1341	41	would	would	AUX
ftr-424	1341	42	be	be	AUX
ftr-424	1341	43	automatically	automatically	ADV
ftr-424	1341	44	exempt	exempt	ADJ
ftr-424	1341	45	from	from	ADP
ftr-424	1341	46	amt	amt	PROPN
ftr-424	1341	47	liability	liability	NOUN
ftr-424	1341	48	.	.	PUNCT
ftr-424	1342	1	at	at	ADP
ftr-424	1342	2	what	what	DET
ftr-424	1342	3	level	level	NOUN
ftr-424	1342	4	should	should	AUX
ftr-424	1342	5	such	such	DET
ftr-424	1342	6	a	a	DET
ftr-424	1342	7	gross	gross	ADJ
ftr-424	1342	8	income	income	NOUN
ftr-424	1342	9	threshold	threshold	NOUN
ftr-424	1342	10	test	test	NOUN
ftr-424	1342	11	apply	apply	VERB
ftr-424	1342	12	to	to	PART
ftr-424	1342	13	eliminate	eliminate	VERB
ftr-424	1342	14	amt	amt	PROPN
ftr-424	1342	15	eligibility	eligibility	NOUN
ftr-424	1342	16	?	?	PUNCT
ftr-424	1343	1	it	it	PRON
ftr-424	1343	2	should	should	AUX
ftr-424	1343	3	not	not	PART
ftr-424	1343	4	be	be	AUX
ftr-424	1343	5	so	so	ADV
ftr-424	1343	6	high	high	ADJ
ftr-424	1343	7	that	that	SCONJ
ftr-424	1343	8	it	it	PRON
ftr-424	1343	9	exempts	exempt	VERB
ftr-424	1343	10	taxpayers	taxpayer	NOUN
ftr-424	1343	11	who	who	PRON
ftr-424	1343	12	would	would	AUX
ftr-424	1343	13	pay	pay	VERB
ftr-424	1343	14	a	a	DET
ftr-424	1343	15	significant	significant	ADJ
ftr-424	1343	16	tax	tax	NOUN
ftr-424	1343	17	when	when	SCONJ
ftr-424	1343	18	amt	amt	PROPN
ftr-424	1343	19	adjustments	adjustment	NOUN
ftr-424	1343	20	were	be	AUX
ftr-424	1343	21	taken	take	VERB
ftr-424	1343	22	into	into	ADP
ftr-424	1343	23	account	account	NOUN
ftr-424	1343	24	.	.	PUNCT
ftr-424	1344	1	nor	nor	CCONJ
ftr-424	1344	2	should	should	AUX
ftr-424	1344	3	it	it	PRON
ftr-424	1344	4	be	be	AUX
ftr-424	1344	5	so	so	ADV
ftr-424	1344	6	low	low	ADJ
ftr-424	1344	7	that	that	SCONJ
ftr-424	1344	8	it	it	PRON
ftr-424	1344	9	requires	require	VERB
ftr-424	1344	10	ordinary	ordinary	ADJ
ftr-424	1344	11	taxpayers	taxpayer	NOUN
ftr-424	1344	12	to	to	PART
ftr-424	1344	13	run	run	VERB
ftr-424	1344	14	the	the	DET
ftr-424	1344	15	amt	amt	PROPN
ftr-424	1344	16	calculations	calculation	NOUN
ftr-424	1344	17	.	.	PUNCT
ftr-424	1345	1	the	the	DET
ftr-424	1345	2	primary	primary	ADJ
ftr-424	1345	3	goal	goal	NOUN
ftr-424	1345	4	of	of	ADP
ftr-424	1345	5	the	the	DET
ftr-424	1345	6	income	income	NOUN
ftr-424	1345	7	threshold	threshold	NOUN
ftr-424	1345	8	test	test	NOUN
ftr-424	1345	9	is	be	AUX
ftr-424	1345	10	to	to	PART
ftr-424	1345	11	provide	provide	VERB
ftr-424	1345	12	a	a	DET
ftr-424	1345	13	convenient	convenient	ADJ
ftr-424	1345	14	and	and	CCONJ
ftr-424	1345	15	easily	easily	ADV
ftr-424	1345	16	determined	determine	VERB
ftr-424	1345	17	line	line	NOUN
ftr-424	1345	18	for	for	ADP
ftr-424	1345	19	those	those	PRON
ftr-424	1345	20	who	who	PRON
ftr-424	1345	21	on	on	ADP
ftr-424	1345	22	fairness	fairness	NOUN
ftr-424	1345	23	grounds	ground	NOUN
ftr-424	1345	24	should	should	AUX
ftr-424	1345	25	not	not	PART
ftr-424	1345	26	have	have	VERB
ftr-424	1345	27	to	to	PART
ftr-424	1345	28	worry	worry	VERB
ftr-424	1345	29	about	about	ADP
ftr-424	1345	30	the	the	DET
ftr-424	1345	31	amt	amt	PROPN
ftr-424	1345	32	.	.	PUNCT
ftr-424	1346	1	various	various	ADJ
ftr-424	1346	2	sources	source	NOUN
ftr-424	1346	3	provide	provide	VERB
ftr-424	1346	4	information	information	NOUN
ftr-424	1346	5	about	about	ADP
ftr-424	1346	6	the	the	DET
ftr-424	1346	7	median	median	NOUN
ftr-424	1346	8	or	or	CCONJ
ftr-424	1346	9	mean	mean	ADJ
ftr-424	1346	10	earnings	earning	NOUN
ftr-424	1346	11	per	per	ADP
ftr-424	1346	12	full	full	ADJ
ftr-424	1346	13	time	time	NOUN
ftr-424	1346	14	worker	worker	NOUN
ftr-424	1346	15	or	or	CCONJ
ftr-424	1346	16	per	per	ADP
ftr-424	1346	17	household	household	NOUN
ftr-424	1346	18	.	.	PUNCT
ftr-424	1347	1	the	the	DET
ftr-424	1347	2	median	median	ADJ
ftr-424	1347	3	income	income	NOUN
ftr-424	1347	4	per	per	ADP
ftr-424	1347	5	household	household	NOUN
ftr-424	1347	6	in	in	ADP
ftr-424	1347	7	the	the	DET
ftr-424	1347	8	country	country	NOUN
ftr-424	1347	9	is	be	AUX
ftr-424	1347	10	approximately	approximately	ADV
ftr-424	1347	11	$	$	SYM
ftr-424	1347	12	45,000	45,000	NUM
ftr-424	1347	13	,	,	PUNCT
ftr-424	1347	14	and	and	CCONJ
ftr-424	1347	15	the	the	DET
ftr-424	1347	16	median	median	ADJ
ftr-424	1347	17	earnings	earning	NOUN
ftr-424	1347	18	per	per	ADP
ftr-424	1347	19	person	person	NOUN
ftr-424	1347	20	are	be	AUX
ftr-424	1347	21	about	about	ADP
ftr-424	1347	22	$	$	SYM
ftr-424	1347	23	36,000.249	36,000.249	NUM
ftr-424	1347	24	the	the	DET
ftr-424	1347	25	income	income	NOUN
ftr-424	1347	26	threshold	threshold	NOUN
ftr-424	1347	27	for	for	ADP
ftr-424	1347	28	amt	amt	PROPN
ftr-424	1347	29	applicability	applicability	NOUN
ftr-424	1347	30	should	should	AUX
ftr-424	1347	31	be	be	AUX
ftr-424	1347	32	sufficiently	sufficiently	ADV
ftr-424	1347	33	above	above	ADP
ftr-424	1347	34	that	that	DET
ftr-424	1347	35	level	level	NOUN
ftr-424	1347	36	to	to	PART
ftr-424	1347	37	ensure	ensure	VERB
ftr-424	1347	38	that	that	SCONJ
ftr-424	1347	39	the	the	DET
ftr-424	1347	40	amt	amt	PROPN
ftr-424	1347	41	can	can	AUX
ftr-424	1347	42	not	not	PART
ftr-424	1347	43	reach	reach	VERB
ftr-424	1347	44	247	247	NUM
ftr-424	1347	45	.	.	PUNCT
ftr-424	1348	1	the	the	DET
ftr-424	1348	2	test	test	NOUN
ftr-424	1348	3	recommended	recommend	VERB
ftr-424	1348	4	here	here	ADV
ftr-424	1348	5	is	be	AUX
ftr-424	1348	6	similar	similar	ADJ
ftr-424	1348	7	to	to	ADP
ftr-424	1348	8	,	,	PUNCT
ftr-424	1348	9	but	but	CCONJ
ftr-424	1348	10	not	not	PART
ftr-424	1348	11	the	the	DET
ftr-424	1348	12	same	same	ADJ
ftr-424	1348	13	as	as	ADP
ftr-424	1348	14	,	,	PUNCT
ftr-424	1348	15	the	the	DET
ftr-424	1348	16	one	one	NOUN
ftr-424	1348	17	recommended	recommend	VERB
ftr-424	1348	18	by	by	ADP
ftr-424	1348	19	the	the	DET
ftr-424	1348	20	national	national	PROPN
ftr-424	1348	21	taxpayer	taxpayer	PROPN
ftr-424	1348	22	advocate	advocate	NOUN
ftr-424	1348	23	.	.	PUNCT
ftr-424	1349	1	see	see	VERB
ftr-424	1349	2	2003	2003	NUM
ftr-424	1349	3	nta	nta	PROPN
ftr-424	1349	4	report	report	PROPN
ftr-424	1349	5	,	,	PUNCT
ftr-424	1349	6	supra	supra	PROPN
ftr-424	1349	7	note	note	PROPN
ftr-424	1349	8	124	124	NUM
ftr-424	1349	9	,	,	PUNCT
ftr-424	1349	10	at	at	ADP
ftr-424	1349	11	18	18	NUM
ftr-424	1349	12	.	.	PUNCT
ftr-424	1349	13	248	248	NUM
ftr-424	1349	14	.	.	PUNCT
ftr-424	1350	1	these	these	DET
ftr-424	1350	2	two	two	NUM
ftr-424	1350	3	are	be	AUX
ftr-424	1350	4	selected	select	VERB
ftr-424	1350	5	because	because	SCONJ
ftr-424	1350	6	they	they	PRON
ftr-424	1350	7	can	can	AUX
ftr-424	1350	8	be	be	AUX
ftr-424	1350	9	very	very	ADV
ftr-424	1350	10	large	large	ADJ
ftr-424	1350	11	in	in	ADP
ftr-424	1350	12	proportion	proportion	NOUN
ftr-424	1350	13	to	to	ADP
ftr-424	1350	14	other	other	ADJ
ftr-424	1350	15	income	income	NOUN
ftr-424	1350	16	;	;	PUNCT
ftr-424	1350	17	if	if	SCONJ
ftr-424	1350	18	they	they	PRON
ftr-424	1350	19	were	be	AUX
ftr-424	1350	20	not	not	PART
ftr-424	1350	21	included	include	VERB
ftr-424	1350	22	in	in	ADP
ftr-424	1350	23	the	the	DET
ftr-424	1350	24	income	income	NOUN
ftr-424	1350	25	determination	determination	NOUN
ftr-424	1350	26	,	,	PUNCT
ftr-424	1350	27	a	a	DET
ftr-424	1350	28	taxpayer	taxpayer	NOUN
ftr-424	1350	29	with	with	ADP
ftr-424	1350	30	substantial	substantial	ADJ
ftr-424	1350	31	iso	iso	NOUN
ftr-424	1350	32	gains	gain	NOUN
ftr-424	1350	33	could	could	AUX
ftr-424	1350	34	be	be	AUX
ftr-424	1350	35	completely	completely	ADV
ftr-424	1350	36	exempted	exempt	VERB
ftr-424	1350	37	from	from	ADP
ftr-424	1350	38	making	make	VERB
ftr-424	1350	39	the	the	DET
ftr-424	1350	40	amt	amt	PROPN
ftr-424	1350	41	determinations	determination	NOUN
ftr-424	1350	42	.	.	PUNCT
ftr-424	1351	1	249	249	X
ftr-424	1351	2	.	.	PUNCT
ftr-424	1352	1	see	see	VERB
ftr-424	1352	2	,	,	PUNCT
ftr-424	1352	3	e.g.	e.g.	ADV
ftr-424	1352	4	,	,	PUNCT
ftr-424	1352	5	carmen	carmen	PROPN
ftr-424	1352	6	denavas	denavas	PROPN
ftr-424	1352	7	-	-	PUNCT
ftr-424	1352	8	walt	walt	PROPN
ftr-424	1352	9	,	,	PUNCT
ftr-424	1352	10	bernadette	bernadette	PROPN
ftr-424	1352	11	d.	d.	PROPN
ftr-424	1352	12	proctor	proctor	PROPN
ftr-424	1352	13	&	&	CCONJ
ftr-424	1352	14	robert	robert	PROPN
ftr-424	1352	15	j.	j.	PROPN
ftr-424	1352	16	mills	mills	PROPN
ftr-424	1352	17	,	,	PUNCT
ftr-424	1352	18	u.s	u.s	PROPN
ftr-424	1352	19	.	.	PROPN
ftr-424	1352	20	census	census	PROPN
ftr-424	1352	21	bureau	bureau	PROPN
ftr-424	1352	22	,	,	PUNCT
ftr-424	1352	23	income	income	NOUN
ftr-424	1352	24	,	,	PUNCT
ftr-424	1352	25	poverty	poverty	NOUN
ftr-424	1352	26	,	,	PUNCT
ftr-424	1352	27	and	and	CCONJ
ftr-424	1352	28	health	health	NOUN
ftr-424	1352	29	insurance	insurance	NOUN
ftr-424	1352	30	coverage	coverage	NOUN
ftr-424	1352	31	in	in	ADP
ftr-424	1352	32	the	the	DET
ftr-424	1352	33	united	united	PROPN
ftr-424	1352	34	states	states	PROPN
ftr-424	1352	35	:	:	PUNCT
ftr-424	1352	36	2003	2003	NUM
ftr-424	1352	37	,	,	PUNCT
ftr-424	1352	38	current	current	ADJ
ftr-424	1352	39	population	population	NOUN
ftr-424	1352	40	reports	report	VERB
ftr-424	1352	41	p60	p60	NOUN
ftr-424	1352	42	-	-	SYM
ftr-424	1352	43	226	226	NUM
ftr-424	1352	44	,	,	PUNCT
ftr-424	1352	45	at	at	ADP
ftr-424	1352	46	27	27	NUM
ftr-424	1352	47	,	,	PUNCT
ftr-424	1352	48	tbl	tbl	NOUN
ftr-424	1352	49	.	.	PUNCT
ftr-424	1353	1	a-1	a-1	PROPN
ftr-424	1353	2	and	and	CCONJ
ftr-424	1353	3	at	at	ADP
ftr-424	1353	4	4	4	NUM
ftr-424	1353	5	,	,	PUNCT
ftr-424	1353	6	tbl	tbl	NOUN
ftr-424	1353	7	.	.	PUNCT
ftr-424	1353	8	1	1	NUM
ftr-424	1353	9	(	(	PUNCT
ftr-424	1353	10	2004	2004	NUM
ftr-424	1353	11	)	)	PUNCT
ftr-424	1353	12	,	,	PUNCT
ftr-424	1353	13	at	at	ADP
ftr-424	1353	14	http://www.census.gov/prod/2004pubs/p60-226.pdf	http://www.census.gov/prod/2004pubs/p60-226.pdf	PROPN
ftr-424	1353	15	(	(	PUNCT
ftr-424	1353	16	showing	show	VERB
ftr-424	1353	17	median	median	ADJ
ftr-424	1353	18	money	money	NOUN
ftr-424	1353	19	income	income	NOUN
ftr-424	1353	20	per	per	ADP
ftr-424	1353	21	household	household	NOUN
ftr-424	1353	22	of	of	ADP
ftr-424	1353	23	$	$	SYM
ftr-424	1353	24	43,318	43,318	NUM
ftr-424	1353	25	)	)	PUNCT
ftr-424	1353	26	;	;	PUNCT
ftr-424	1353	27	u.s	u.s	PROPN
ftr-424	1353	28	.	.	PROPN
ftr-424	1353	29	census	census	PROPN
ftr-424	1353	30	bureau	bureau	PROPN
ftr-424	1353	31	,	,	PUNCT
ftr-424	1353	32	current	current	ADJ
ftr-424	1353	33	population	population	NOUN
ftr-424	1353	34	survey	survey	NOUN
ftr-424	1353	35	,	,	PUNCT
ftr-424	1353	36	2004	2004	NUM
ftr-424	1353	37	annual	annual	ADJ
ftr-424	1353	38	social	social	ADJ
ftr-424	1353	39	and	and	CCONJ
ftr-424	1353	40	economic	economic	ADJ
ftr-424	1353	41	supplement	supplement	NOUN
ftr-424	1353	42	,	,	PUNCT
ftr-424	1353	43	at	at	ADP
ftr-424	1353	44	tbl	tbl	NOUN
ftr-424	1353	45	.	.	PUNCT
ftr-424	1354	1	pinc-07	pinc-07	NOUN
ftr-424	1354	2	,	,	PUNCT
ftr-424	1354	3	at	at	ADP
ftr-424	1354	4	http://pubdb3.census.gov/macro/032004/perinc/toc.htm	http://pubdb3.census.gov/macro/032004/perinc/toc.htm	PROPN
ftr-424	1354	5	(	(	PUNCT
ftr-424	1354	6	showing	show	VERB
ftr-424	1354	7	median	median	ADJ
ftr-424	1354	8	earnings	earning	NOUN
ftr-424	1354	9	for	for	ADP
ftr-424	1354	10	full	full	ADJ
ftr-424	1354	11	-	-	PUNCT
ftr-424	1354	12	time	time	NOUN
ftr-424	1354	13	,	,	PUNCT
ftr-424	1354	14	year	year	NOUN
ftr-424	1354	15	-	-	PUNCT
ftr-424	1354	16	round	round	NOUN
ftr-424	1354	17	workers	worker	NOUN
ftr-424	1354	18	at	at	ADP
ftr-424	1354	19	$	$	SYM
ftr-424	1354	20	35,795	35,795	NUM
ftr-424	1354	21	and	and	CCONJ
ftr-424	1354	22	mean	mean	VERB
ftr-424	1354	23	earnings	earning	NOUN
ftr-424	1354	24	at	at	ADP
ftr-424	1354	25	$	$	SYM
ftr-424	1354	26	46,421	46,421	NUM
ftr-424	1354	27	)	)	PUNCT
ftr-424	1354	28	;	;	PUNCT
ftr-424	1354	29	i	i	PRON
ftr-424	1354	30	d.	d.	PROPN
ftr-424	1354	31	at	at	ADP
ftr-424	1354	32	tbl	tbl	NOUN
ftr-424	1354	33	.	.	PUNCT
ftr-424	1355	1	pinc-08	pinc-08	NOUN
ftr-424	1355	2	(	(	PUNCT
ftr-424	1355	3	showing	show	VERB
ftr-424	1355	4	median	median	ADJ
ftr-424	1355	5	earnings	earning	NOUN
ftr-424	1355	6	per	per	ADP
ftr-424	1355	7	person	person	NOUN
ftr-424	1355	8	aged	age	VERB
ftr-424	1355	9	15	15	NUM
ftr-424	1355	10	and	and	CCONJ
ftr-424	1355	11	older	old	ADJ
ftr-424	1355	12	at	at	ADP
ftr-424	1355	13	$	$	SYM
ftr-424	1355	14	26,911	26,911	NUM
ftr-424	1355	15	and	and	CCONJ
ftr-424	1355	16	mean	mean	VERB
ftr-424	1355	17	earnings	earning	NOUN
ftr-424	1355	18	at	at	ADP
ftr-424	1355	19	$	$	SYM
ftr-424	1355	20	36,323	36,323	NUM
ftr-424	1355	21	)	)	PUNCT
ftr-424	1355	22	.	.	PUNCT
ftr-424	1356	1	[	[	X
ftr-424	1356	2	vol	vol	NOUN
ftr-424	1356	3	.	.	PUNCT
ftr-424	1356	4	6:9	6:9	NUM
ftr-424	1357	1	congress	congress	PROPN
ftr-424	1357	2	fiddles	fiddle	VERB
ftr-424	1357	3	while	while	SCONJ
ftr-424	1357	4	middle	middle	PROPN
ftr-424	1357	5	america	america	PROPN
ftr-424	1357	6	burns	burn	VERB
ftr-424	1357	7	into	into	ADP
ftr-424	1357	8	ordinary	ordinary	ADJ
ftr-424	1357	9	taxpayer	taxpayer	NOUN
ftr-424	1357	10	ranks	rank	NOUN
ftr-424	1357	11	.	.	PUNCT
ftr-424	1358	1	there	there	PRON
ftr-424	1358	2	are	be	VERB
ftr-424	1358	3	,	,	PUNCT
ftr-424	1358	4	however	however	ADV
ftr-424	1358	5	,	,	PUNCT
ftr-424	1358	6	a	a	DET
ftr-424	1358	7	variety	variety	NOUN
ftr-424	1358	8	of	of	ADP
ftr-424	1358	9	statistics	statistic	NOUN
ftr-424	1358	10	other	other	ADJ
ftr-424	1358	11	than	than	ADP
ftr-424	1358	12	median	median	ADJ
ftr-424	1358	13	income	income	NOUN
ftr-424	1358	14	that	that	PRON
ftr-424	1358	15	might	might	AUX
ftr-424	1358	16	be	be	AUX
ftr-424	1358	17	used	use	VERB
ftr-424	1358	18	to	to	PART
ftr-424	1358	19	set	set	VERB
ftr-424	1358	20	the	the	DET
ftr-424	1358	21	appropriate	appropriate	ADJ
ftr-424	1358	22	level	level	NOUN
ftr-424	1358	23	.	.	PUNCT
ftr-424	1359	1	for	for	ADP
ftr-424	1359	2	example	example	NOUN
ftr-424	1359	3	,	,	PUNCT
ftr-424	1359	4	a	a	DET
ftr-424	1359	5	study	study	NOUN
ftr-424	1359	6	before	before	ADP
ftr-424	1359	7	the	the	DET
ftr-424	1359	8	2003	2003	NUM
ftr-424	1359	9	tax	tax	NOUN
ftr-424	1359	10	cuts	cut	NOUN
ftr-424	1359	11	found	find	VERB
ftr-424	1359	12	that	that	SCONJ
ftr-424	1359	13	if	if	SCONJ
ftr-424	1359	14	the	the	DET
ftr-424	1359	15	2001	2001	NUM
ftr-424	1359	16	tax	tax	NOUN
ftr-424	1359	17	cuts	cut	NOUN
ftr-424	1359	18	were	be	AUX
ftr-424	1359	19	made	make	VERB
ftr-424	1359	20	permanent	permanent	ADJ
ftr-424	1359	21	,	,	PUNCT
ftr-424	1359	22	95	95	NUM
ftr-424	1359	23	%	%	NOUN
ftr-424	1359	24	of	of	ADP
ftr-424	1359	25	amt	amt	PROPN
ftr-424	1359	26	taxpayers	taxpayer	NOUN
ftr-424	1359	27	in	in	ADP
ftr-424	1359	28	2010	2010	NUM
ftr-424	1359	29	with	with	ADP
ftr-424	1359	30	adjusted	adjust	VERB
ftr-424	1359	31	gross	gross	ADJ
ftr-424	1359	32	incomes	income	NOUN
ftr-424	1359	33	below	below	ADP
ftr-424	1359	34	$	$	SYM
ftr-424	1359	35	200,000	200,000	NUM
ftr-424	1359	36	would	would	AUX
ftr-424	1359	37	face	face	VERB
ftr-424	1359	38	higher	high	ADJ
ftr-424	1359	39	marginal	marginal	ADJ
ftr-424	1359	40	rates	rate	NOUN
ftr-424	1359	41	under	under	ADP
ftr-424	1359	42	the	the	DET
ftr-424	1359	43	amt	amt	PROPN
ftr-424	1359	44	than	than	ADP
ftr-424	1359	45	under	under	ADP
ftr-424	1359	46	the	the	DET
ftr-424	1359	47	regular	regular	ADJ
ftr-424	1359	48	income	income	NOUN
ftr-424	1359	49	tax.25	tax.25	VERB
ftr-424	1359	50	it	it	PRON
ftr-424	1359	51	would	would	AUX
ftr-424	1359	52	be	be	AUX
ftr-424	1359	53	reasonable	reasonable	ADJ
ftr-424	1359	54	to	to	PART
ftr-424	1359	55	set	set	VERB
ftr-424	1359	56	the	the	DET
ftr-424	1359	57	threshold	threshold	NOUN
ftr-424	1359	58	so	so	SCONJ
ftr-424	1359	59	that	that	SCONJ
ftr-424	1359	60	this	this	DET
ftr-424	1359	61	number	number	NOUN
ftr-424	1359	62	is	be	AUX
ftr-424	1359	63	significantly	significantly	ADV
ftr-424	1359	64	reduced	reduce	VERB
ftr-424	1359	65	.	.	PUNCT
ftr-424	1360	1	the	the	DET
ftr-424	1360	2	national	national	PROPN
ftr-424	1360	3	taxpayer	taxpayer	PROPN
ftr-424	1360	4	advocate	advocate	PROPN
ftr-424	1360	5	notes	note	VERB
ftr-424	1360	6	that	that	SCONJ
ftr-424	1360	7	40	40	NUM
ftr-424	1360	8	%	%	NOUN
ftr-424	1360	9	of	of	ADP
ftr-424	1360	10	all	all	DET
ftr-424	1360	11	amt	amt	PROPN
ftr-424	1360	12	taxpayers	taxpayer	NOUN
ftr-424	1360	13	would	would	AUX
ftr-424	1360	14	have	have	AUX
ftr-424	1360	15	been	be	AUX
ftr-424	1360	16	exempt	exempt	ADJ
ftr-424	1360	17	from	from	ADP
ftr-424	1360	18	the	the	DET
ftr-424	1360	19	amt	amt	PROPN
ftr-424	1360	20	in	in	ADP
ftr-424	1360	21	2001	2001	NUM
ftr-424	1360	22	if	if	SCONJ
ftr-424	1360	23	an	an	DET
ftr-424	1360	24	adjusted	adjust	VERB
ftr-424	1360	25	gross	gross	ADJ
ftr-424	1360	26	income	income	NOUN
ftr-424	1360	27	test	test	NOUN
ftr-424	1360	28	of	of	ADP
ftr-424	1360	29	$	$	SYM
ftr-424	1360	30	150,000	150,000	NUM
ftr-424	1360	31	for	for	ADP
ftr-424	1360	32	married	married	ADJ
ftr-424	1360	33	taxpayers	taxpayer	NOUN
ftr-424	1360	34	and	and	CCONJ
ftr-424	1360	35	$	$	SYM
ftr-424	1360	36	75,000	75,000	NUM
ftr-424	1360	37	for	for	ADP
ftr-424	1360	38	other	other	ADJ
ftr-424	1360	39	taxpayers	taxpayer	NOUN
ftr-424	1360	40	had	have	AUX
ftr-424	1360	41	applied	apply	VERB
ftr-424	1360	42	.	.	PUNCT
ftr-424	1361	1	further	far	ADV
ftr-424	1361	2	,	,	PUNCT
ftr-424	1361	3	if	if	SCONJ
ftr-424	1361	4	the	the	DET
ftr-424	1361	5	original	original	ADJ
ftr-424	1361	6	$	$	SYM
ftr-424	1361	7	30,000	30,000	NUM
ftr-424	1361	8	exemption	exemption	NOUN
ftr-424	1361	9	amount	amount	NOUN
ftr-424	1361	10	applicable	applicable	ADJ
ftr-424	1361	11	for	for	ADP
ftr-424	1361	12	the	the	DET
ftr-424	1361	13	1970	1970	NUM
ftr-424	1361	14	taxable	taxable	ADJ
ftr-424	1361	15	year	year	NOUN
ftr-424	1361	16	were	be	AUX
ftr-424	1361	17	indexed	index	VERB
ftr-424	1361	18	for	for	ADP
ftr-424	1361	19	inflation	inflation	NOUN
ftr-424	1361	20	,	,	PUNCT
ftr-424	1361	21	the	the	DET
ftr-424	1361	22	exemption	exemption	NOUN
ftr-424	1361	23	amount	amount	NOUN
ftr-424	1361	24	would	would	AUX
ftr-424	1361	25	have	have	AUX
ftr-424	1361	26	increased	increase	VERB
ftr-424	1361	27	to	to	ADP
ftr-424	1361	28	approximately	approximately	ADV
ftr-424	1361	29	$	$	SYM
ftr-424	1361	30	146,000	146,000	NUM
ftr-424	1361	31	in	in	ADP
ftr-424	1361	32	2004	2004	NUM
ftr-424	1361	33	.	.	PUNCT
ftr-424	1362	1	"	"	PUNCT
ftr-424	1362	2	'	'	PUNCT
ftr-424	1362	3	this	this	DET
ftr-424	1362	4	article	article	NOUN
ftr-424	1362	5	has	have	AUX
ftr-424	1362	6	generally	generally	ADV
ftr-424	1362	7	taken	take	VERB
ftr-424	1362	8	the	the	DET
ftr-424	1362	9	approach	approach	NOUN
ftr-424	1362	10	that	that	SCONJ
ftr-424	1362	11	the	the	DET
ftr-424	1362	12	goal	goal	NOUN
ftr-424	1362	13	should	should	AUX
ftr-424	1362	14	be	be	AUX
ftr-424	1362	15	to	to	PART
ftr-424	1362	16	protect	protect	VERB
ftr-424	1362	17	from	from	ADP
ftr-424	1362	18	amt	amt	PROPN
ftr-424	1362	19	liability	liability	NOUN
ftr-424	1362	20	ordinary	ordinary	ADJ
ftr-424	1362	21	taxpayers	taxpayer	NOUN
ftr-424	1362	22	,	,	PUNCT
ftr-424	1362	23	defined	define	VERB
ftr-424	1362	24	roughly	roughly	ADV
ftr-424	1362	25	as	as	ADP
ftr-424	1362	26	single	single	ADJ
ftr-424	1362	27	taxpayers	taxpayer	NOUN
ftr-424	1362	28	with	with	ADP
ftr-424	1362	29	$	$	SYM
ftr-424	1362	30	50,000	50,000	NUM
ftr-424	1362	31	of	of	ADP
ftr-424	1362	32	income	income	NOUN
ftr-424	1362	33	or	or	CCONJ
ftr-424	1362	34	married	married	ADJ
ftr-424	1362	35	taxpayers	taxpayer	NOUN
ftr-424	1362	36	with	with	ADP
ftr-424	1362	37	$	$	SYM
ftr-424	1362	38	100,000	100,000	NUM
ftr-424	1362	39	,	,	PUNCT
ftr-424	1362	40	suggesting	suggest	VERB
ftr-424	1362	41	that	that	SCONJ
ftr-424	1362	42	taxpayers	taxpayer	NOUN
ftr-424	1362	43	with	with	ADP
ftr-424	1362	44	incomes	income	NOUN
ftr-424	1362	45	at	at	ADP
ftr-424	1362	46	or	or	CCONJ
ftr-424	1362	47	below	below	ADP
ftr-424	1362	48	those	those	DET
ftr-424	1362	49	levels	level	NOUN
ftr-424	1362	50	should	should	AUX
ftr-424	1362	51	certainly	certainly	ADV
ftr-424	1362	52	be	be	AUX
ftr-424	1362	53	exempted	exempt	VERB
ftr-424	1362	54	from	from	ADP
ftr-424	1362	55	amt	amt	PROPN
ftr-424	1362	56	liability	liability	NOUN
ftr-424	1362	57	and	and	CCONJ
ftr-424	1362	58	from	from	ADP
ftr-424	1362	59	amt	amt	PROPN
ftr-424	1362	60	calculations	calculation	NOUN
ftr-424	1362	61	.	.	PUNCT
ftr-424	1363	1	although	although	SCONJ
ftr-424	1363	2	there	there	PRON
ftr-424	1363	3	is	be	VERB
ftr-424	1363	4	likely	likely	ADJ
ftr-424	1363	5	not	not	PART
ftr-424	1363	6	a	a	DET
ftr-424	1363	7	direct	direct	ADJ
ftr-424	1363	8	correlation	correlation	NOUN
ftr-424	1363	9	between	between	ADP
ftr-424	1363	10	the	the	DET
ftr-424	1363	11	threshold	threshold	NOUN
ftr-424	1363	12	and	and	CCONJ
ftr-424	1363	13	the	the	DET
ftr-424	1363	14	amt	amt	PROPN
ftr-424	1363	15	liability	liability	NOUN
ftr-424	1363	16	,	,	PUNCT
ftr-424	1363	17	raising	raise	VERB
ftr-424	1363	18	the	the	DET
ftr-424	1363	19	threshold	threshold	NOUN
ftr-424	1363	20	will	will	AUX
ftr-424	1363	21	generally	generally	ADV
ftr-424	1363	22	decrease	decrease	VERB
ftr-424	1363	23	the	the	DET
ftr-424	1363	24	number	number	NOUN
ftr-424	1363	25	of	of	ADP
ftr-424	1363	26	taxpayers	taxpayer	NOUN
ftr-424	1363	27	with	with	ADP
ftr-424	1363	28	amt	amt	PROPN
ftr-424	1363	29	liability	liability	NOUN
ftr-424	1363	30	and	and	CCONJ
ftr-424	1363	31	increase	increase	VERB
ftr-424	1363	32	the	the	DET
ftr-424	1363	33	cost	cost	NOUN
ftr-424	1363	34	of	of	ADP
ftr-424	1363	35	amt	amt	PROPN
ftr-424	1363	36	reform	reform	NOUN
ftr-424	1363	37	.	.	PUNCT
ftr-424	1364	1	these	these	DET
ftr-424	1364	2	various	various	ADJ
ftr-424	1364	3	considerations	consideration	NOUN
ftr-424	1364	4	suggest	suggest	VERB
ftr-424	1364	5	a	a	DET
ftr-424	1364	6	feasible	feasible	ADJ
ftr-424	1364	7	income	income	NOUN
ftr-424	1364	8	threshold	threshold	NOUN
ftr-424	1364	9	might	might	AUX
ftr-424	1364	10	exempt	exempt	VERB
ftr-424	1364	11	married	married	ADJ
ftr-424	1364	12	taxpayers	taxpayer	NOUN
ftr-424	1364	13	with	with	ADP
ftr-424	1364	14	gross	gross	ADJ
ftr-424	1364	15	incomes	income	NOUN
ftr-424	1364	16	of	of	ADP
ftr-424	1364	17	less	less	ADJ
ftr-424	1364	18	than	than	ADP
ftr-424	1364	19	$	$	SYM
ftr-424	1364	20	150,000	150,000	NUM
ftr-424	1364	21	(	(	PUNCT
ftr-424	1364	22	in	in	ADP
ftr-424	1364	23	2004	2004	NUM
ftr-424	1364	24	dollars	dollar	NOUN
ftr-424	1364	25	)	)	PUNCT
ftr-424	1364	26	and	and	CCONJ
ftr-424	1364	27	other	other	ADJ
ftr-424	1364	28	taxpayers	taxpayer	NOUN
ftr-424	1364	29	with	with	ADP
ftr-424	1364	30	incomes	income	NOUN
ftr-424	1364	31	of	of	ADP
ftr-424	1364	32	less	less	ADJ
ftr-424	1364	33	than	than	ADP
ftr-424	1364	34	$	$	SYM
ftr-424	1364	35	75,000.252	75,000.252	NUM
ftr-424	1364	36	2	2	NUM
ftr-424	1364	37	.	.	PUNCT
ftr-424	1365	1	treatment	treatment	NOUN
ftr-424	1365	2	of	of	ADP
ftr-424	1365	3	"	"	PUNCT
ftr-424	1365	4	ability	ability	NOUN
ftr-424	1365	5	to	to	PART
ftr-424	1365	6	pay	pay	VERB
ftr-424	1365	7	"	"	PUNCT
ftr-424	1365	8	deductions	deduction	NOUN
ftr-424	1365	9	and	and	CCONJ
ftr-424	1365	10	exemptions	exemption	NOUN
ftr-424	1365	11	the	the	DET
ftr-424	1365	12	income	income	NOUN
ftr-424	1365	13	threshold	threshold	NOUN
ftr-424	1365	14	test	test	NOUN
ftr-424	1365	15	will	will	AUX
ftr-424	1365	16	remove	remove	VERB
ftr-424	1365	17	a	a	DET
ftr-424	1365	18	substantial	substantial	ADJ
ftr-424	1365	19	portion	portion	NOUN
ftr-424	1365	20	of	of	ADP
ftr-424	1365	21	the	the	DET
ftr-424	1365	22	problem	problem	NOUN
ftr-424	1365	23	caused	cause	VERB
ftr-424	1365	24	by	by	ADP
ftr-424	1365	25	the	the	DET
ftr-424	1365	26	amt	amt	PROPN
ftr-424	1365	27	treatment	treatment	NOUN
ftr-424	1365	28	of	of	ADP
ftr-424	1365	29	ability	ability	NOUN
ftr-424	1365	30	-	-	PUNCT
ftr-424	1365	31	to	to	ADP
ftr-424	1365	32	-	-	PUNCT
ftr-424	1365	33	pay	pay	NOUN
ftr-424	1365	34	deductions	deduction	NOUN
ftr-424	1365	35	,	,	PUNCT
ftr-424	1365	36	since	since	SCONJ
ftr-424	1365	37	the	the	DET
ftr-424	1365	38	250	250	NUM
ftr-424	1365	39	.	.	PUNCT
ftr-424	1366	1	leonard	leonard	PROPN
ftr-424	1366	2	burman	burman	PROPN
ftr-424	1366	3	,	,	PUNCT
ftr-424	1366	4	william	william	PROPN
ftr-424	1366	5	g.	g.	PROPN
ftr-424	1366	6	gale	gale	PROPN
ftr-424	1366	7	,	,	PUNCT
ftr-424	1366	8	jeffrey	jeffrey	PROPN
ftr-424	1366	9	rohaly	rohaly	PROPN
ftr-424	1366	10	&	&	CCONJ
ftr-424	1366	11	benjamin	benjamin	PROPN
ftr-424	1366	12	h.	h.	PROPN
ftr-424	1366	13	harris	harris	PROPN
ftr-424	1366	14	,	,	PUNCT
ftr-424	1366	15	the	the	DET
ftr-424	1366	16	individual	individual	ADJ
ftr-424	1366	17	amt	amt	PROPN
ftr-424	1366	18	:	:	PUNCT
ftr-424	1366	19	problems	problem	NOUN
ftr-424	1366	20	and	and	CCONJ
ftr-424	1366	21	potential	potential	ADJ
ftr-424	1366	22	solutions	solution	NOUN
ftr-424	1366	23	31	31	NUM
ftr-424	1366	24	(	(	PUNCT
ftr-424	1366	25	the	the	DET
ftr-424	1366	26	urb	urb	PROPN
ftr-424	1366	27	.	.	PUNCT
ftr-424	1366	28	inst	inst	PROPN
ftr-424	1366	29	.	.	PROPN
ftr-424	1366	30	,	,	PUNCT
ftr-424	1366	31	tax	tax	NOUN
ftr-424	1366	32	policy	policy	NOUN
ftr-424	1366	33	center	center	NOUN
ftr-424	1366	34	discussion	discussion	NOUN
ftr-424	1366	35	paper	paper	NOUN
ftr-424	1366	36	no	no	NOUN
ftr-424	1366	37	.	.	PROPN
ftr-424	1366	38	5	5	NUM
ftr-424	1366	39	,	,	PUNCT
ftr-424	1366	40	2002	2002	NUM
ftr-424	1366	41	)	)	PUNCT
ftr-424	1366	42	,	,	PUNCT
ftr-424	1366	43	at	at	ADP
ftr-424	1366	44	http://www.brookings.edu/views/papers/	http://www.brookings.edu/views/papers/	PROPN
ftr-424	1366	45	gale/20020918.pdf	gale/20020918.pdf	PROPN
ftr-424	1366	46	.	.	PUNCT
ftr-424	1367	1	see	see	VERB
ftr-424	1367	2	also	also	ADV
ftr-424	1367	3	cbo	cbo	PROPN
ftr-424	1367	4	study	study	PROPN
ftr-424	1367	5	,	,	PUNCT
ftr-424	1367	6	supra	supra	PROPN
ftr-424	1367	7	note	note	PROPN
ftr-424	1367	8	132	132	NUM
ftr-424	1367	9	,	,	PUNCT
ftr-424	1367	10	at	at	ADP
ftr-424	1367	11	3	3	NUM
ftr-424	1367	12	-	-	SYM
ftr-424	1367	13	4	4	NUM
ftr-424	1367	14	(	(	PUNCT
ftr-424	1367	15	indicating	indicate	VERB
ftr-424	1367	16	that	that	SCONJ
ftr-424	1367	17	95	95	NUM
ftr-424	1367	18	%	%	NOUN
ftr-424	1367	19	of	of	ADP
ftr-424	1367	20	married	married	ADJ
ftr-424	1367	21	taxpayers	taxpayer	NOUN
ftr-424	1367	22	with	with	ADP
ftr-424	1367	23	adjusted	adjust	VERB
ftr-424	1367	24	gross	gross	ADJ
ftr-424	1367	25	income	income	NOUN
ftr-424	1367	26	between	between	ADP
ftr-424	1367	27	$	$	SYM
ftr-424	1367	28	100,000	100,000	NUM
ftr-424	1367	29	and	and	CCONJ
ftr-424	1367	30	$	$	SYM
ftr-424	1367	31	200,000	200,000	NUM
ftr-424	1367	32	would	would	AUX
ftr-424	1367	33	owe	owe	VERB
ftr-424	1367	34	amt	amt	PROPN
ftr-424	1367	35	in	in	ADP
ftr-424	1367	36	2010	2010	NUM
ftr-424	1367	37	,	,	PUNCT
ftr-424	1367	38	and	and	CCONJ
ftr-424	1367	39	90	90	NUM
ftr-424	1367	40	%	%	NOUN
ftr-424	1367	41	of	of	ADP
ftr-424	1367	42	taxpayers	taxpayer	NOUN
ftr-424	1367	43	with	with	ADP
ftr-424	1367	44	income	income	NOUN
ftr-424	1367	45	between	between	ADP
ftr-424	1367	46	$	$	SYM
ftr-424	1367	47	100,000	100,000	NUM
ftr-424	1367	48	and	and	CCONJ
ftr-424	1367	49	$	$	SYM
ftr-424	1367	50	500,000	500,000	NUM
ftr-424	1367	51	,	,	PUNCT
ftr-424	1367	52	would	would	AUX
ftr-424	1367	53	generally	generally	ADV
ftr-424	1367	54	face	face	VERB
ftr-424	1367	55	higher	high	ADJ
ftr-424	1367	56	amt	amt	PROPN
ftr-424	1367	57	rates	rate	NOUN
ftr-424	1367	58	than	than	ADP
ftr-424	1367	59	regular	regular	ADJ
ftr-424	1367	60	tax	tax	NOUN
ftr-424	1367	61	rates	rate	NOUN
ftr-424	1367	62	)	)	PUNCT
ftr-424	1367	63	.	.	PUNCT
ftr-424	1368	1	251	251	NUM
ftr-424	1368	2	.	.	PUNCT
ftr-424	1369	1	these	these	DET
ftr-424	1369	2	inflation	inflation	NOUN
ftr-424	1369	3	adjusted	adjust	VERB
ftr-424	1369	4	numbers	number	NOUN
ftr-424	1369	5	were	be	AUX
ftr-424	1369	6	determined	determine	VERB
ftr-424	1369	7	using	use	VERB
ftr-424	1369	8	the	the	DET
ftr-424	1369	9	inflation	inflation	NOUN
ftr-424	1369	10	calculator	calculator	NOUN
ftr-424	1369	11	available	available	ADJ
ftr-424	1369	12	on	on	ADP
ftr-424	1369	13	the	the	DET
ftr-424	1369	14	web	web	NOUN
ftr-424	1369	15	at	at	ADP
ftr-424	1369	16	http://www.bls.gov	http://www.bls.gov	PROPN
ftr-424	1369	17	.	.	PUNCT
ftr-424	1370	1	252	252	NUM
ftr-424	1370	2	.	.	PUNCT
ftr-424	1371	1	it	it	PRON
ftr-424	1371	2	is	be	AUX
ftr-424	1371	3	difficult	difficult	ADJ
ftr-424	1371	4	to	to	PART
ftr-424	1371	5	determine	determine	VERB
ftr-424	1371	6	the	the	DET
ftr-424	1371	7	cost	cost	NOUN
ftr-424	1371	8	of	of	ADP
ftr-424	1371	9	this	this	DET
ftr-424	1371	10	change	change	NOUN
ftr-424	1371	11	,	,	PUNCT
ftr-424	1371	12	but	but	CCONJ
ftr-424	1371	13	the	the	DET
ftr-424	1371	14	national	national	ADJ
ftr-424	1371	15	taxpayer	taxpayer	PROPN
ftr-424	1371	16	advocates	advocate	VERB
ftr-424	1371	17	notes	note	VERB
ftr-424	1371	18	that	that	SCONJ
ftr-424	1371	19	use	use	VERB
ftr-424	1371	20	ofa	ofa	PROPN
ftr-424	1371	21	$	$	SYM
ftr-424	1371	22	150,000	150,000	NUM
ftr-424	1371	23	threshold	threshold	NOUN
ftr-424	1371	24	would	would	AUX
ftr-424	1371	25	have	have	AUX
ftr-424	1371	26	eliminated	eliminate	VERB
ftr-424	1371	27	about	about	ADV
ftr-424	1371	28	40	40	NUM
ftr-424	1371	29	%	%	NOUN
ftr-424	1371	30	of	of	ADP
ftr-424	1371	31	taxpayers	taxpayer	NOUN
ftr-424	1371	32	in	in	ADP
ftr-424	1371	33	2001	2001	NUM
ftr-424	1371	34	who	who	PRON
ftr-424	1371	35	paid	pay	VERB
ftr-424	1371	36	approximately	approximately	ADV
ftr-424	1371	37	$	$	SYM
ftr-424	1371	38	800	800	NUM
ftr-424	1371	39	million	million	NUM
ftr-424	1371	40	in	in	ADP
ftr-424	1371	41	amt	amt	PROPN
ftr-424	1371	42	.	.	PROPN
ftr-424	1372	1	2003	2003	NUM
ftr-424	1372	2	nta	nta	PROPN
ftr-424	1372	3	report	report	PROPN
ftr-424	1372	4	,	,	PUNCT
ftr-424	1372	5	supra	supra	PROPN
ftr-424	1372	6	note	note	PROPN
ftr-424	1372	7	124	124	NUM
ftr-424	1372	8	,	,	PUNCT
ftr-424	1372	9	at	at	ADP
ftr-424	1372	10	18	18	NUM
ftr-424	1372	11	.	.	PUNCT
ftr-424	1372	12	lowering	lower	VERB
ftr-424	1372	13	the	the	DET
ftr-424	1372	14	threshold	threshold	NOUN
ftr-424	1372	15	could	could	AUX
ftr-424	1372	16	lower	lower	VERB
ftr-424	1372	17	the	the	DET
ftr-424	1372	18	cost	cost	NOUN
ftr-424	1372	19	of	of	ADP
ftr-424	1372	20	reform	reform	NOUN
ftr-424	1372	21	,	,	PUNCT
ftr-424	1372	22	but	but	CCONJ
ftr-424	1372	23	the	the	DET
ftr-424	1372	24	threshold	threshold	NOUN
ftr-424	1372	25	probably	probably	ADV
ftr-424	1372	26	should	should	AUX
ftr-424	1372	27	not	not	PART
ftr-424	1372	28	drop	drop	VERB
ftr-424	1372	29	below	below	ADP
ftr-424	1372	30	$	$	SYM
ftr-424	1372	31	100,000	100,000	NUM
ftr-424	1372	32	for	for	ADP
ftr-424	1372	33	married	married	ADJ
ftr-424	1372	34	taxpayers	taxpayer	NOUN
ftr-424	1372	35	filing	file	VERB
ftr-424	1372	36	jointly	jointly	ADV
ftr-424	1372	37	and	and	CCONJ
ftr-424	1372	38	$	$	SYM
ftr-424	1372	39	50,000	50,000	NUM
ftr-424	1372	40	for	for	ADP
ftr-424	1372	41	others	other	NOUN
ftr-424	1372	42	(	(	PUNCT
ftr-424	1372	43	i.e.	i.e.	X
ftr-424	1372	44	,	,	PUNCT
ftr-424	1372	45	approximately	approximately	ADV
ftr-424	1372	46	twice	twice	DET
ftr-424	1372	47	the	the	DET
ftr-424	1372	48	median	median	ADJ
ftr-424	1372	49	earnings	earning	NOUN
ftr-424	1372	50	for	for	ADP
ftr-424	1372	51	single	single	ADJ
ftr-424	1372	52	individuals	individual	NOUN
ftr-424	1372	53	)	)	PUNCT
ftr-424	1372	54	.	.	PUNCT
ftr-424	1373	1	2004	2004	NUM
ftr-424	1373	2	]	]	PUNCT
ftr-424	1373	3	florida	florida	PROPN
ftr-424	1373	4	tax	tax	PROPN
ftr-424	1373	5	review	review	NOUN
ftr-424	1373	6	group	group	NOUN
ftr-424	1373	7	of	of	ADP
ftr-424	1373	8	taxpayers	taxpayer	NOUN
ftr-424	1373	9	that	that	PRON
ftr-424	1373	10	should	should	AUX
ftr-424	1373	11	most	most	ADV
ftr-424	1373	12	clearly	clearly	ADV
ftr-424	1373	13	be	be	AUX
ftr-424	1373	14	protected	protect	VERB
ftr-424	1373	15	from	from	ADP
ftr-424	1373	16	paying	pay	VERB
ftr-424	1373	17	the	the	DET
ftr-424	1373	18	amt	amt	PROPN
ftr-424	1373	19	because	because	SCONJ
ftr-424	1373	20	of	of	ADP
ftr-424	1373	21	a	a	DET
ftr-424	1373	22	lesser	less	ADJ
ftr-424	1373	23	ability	ability	NOUN
ftr-424	1373	24	to	to	PART
ftr-424	1373	25	pay	pay	VERB
ftr-424	1373	26	will	will	AUX
ftr-424	1373	27	be	be	AUX
ftr-424	1373	28	eliminated	eliminate	VERB
ftr-424	1373	29	from	from	ADP
ftr-424	1373	30	consideration	consideration	NOUN
ftr-424	1373	31	.	.	PUNCT
ftr-424	1374	1	the	the	DET
ftr-424	1374	2	arguments	argument	NOUN
ftr-424	1374	3	for	for	ADP
ftr-424	1374	4	changing	change	VERB
ftr-424	1374	5	the	the	DET
ftr-424	1374	6	treatment	treatment	NOUN
ftr-424	1374	7	of	of	ADP
ftr-424	1374	8	the	the	DET
ftr-424	1374	9	standard	standard	ADJ
ftr-424	1374	10	deduction	deduction	NOUN
ftr-424	1374	11	and	and	CCONJ
ftr-424	1374	12	personal	personal	ADJ
ftr-424	1374	13	and	and	CCONJ
ftr-424	1374	14	dependent	dependent	ADJ
ftr-424	1374	15	exemption	exemption	NOUN
ftr-424	1374	16	because	because	SCONJ
ftr-424	1374	17	of	of	ADP
ftr-424	1374	18	the	the	DET
ftr-424	1374	19	inconsistency	inconsistency	NOUN
ftr-424	1374	20	between	between	ADP
ftr-424	1374	21	the	the	DET
ftr-424	1374	22	amt	amt	PROPN
ftr-424	1374	23	and	and	CCONJ
ftr-424	1374	24	regular	regular	ADJ
ftr-424	1374	25	tax	tax	NOUN
ftr-424	1374	26	remain	remain	VERB
ftr-424	1374	27	,	,	PUNCT
ftr-424	1374	28	however	however	ADV
ftr-424	1374	29	,	,	PUNCT
ftr-424	1374	30	for	for	ADP
ftr-424	1374	31	those	those	PRON
ftr-424	1374	32	who	who	PRON
ftr-424	1374	33	may	may	AUX
ftr-424	1374	34	be	be	AUX
ftr-424	1374	35	just	just	ADV
ftr-424	1374	36	over	over	ADP
ftr-424	1374	37	the	the	DET
ftr-424	1374	38	threshold	threshold	NOUN
ftr-424	1374	39	income	income	NOUN
ftr-424	1374	40	.	.	PUNCT
ftr-424	1375	1	there	there	PRON
ftr-424	1375	2	are	be	VERB
ftr-424	1375	3	several	several	ADJ
ftr-424	1375	4	alternative	alternative	ADJ
ftr-424	1375	5	ways	way	NOUN
ftr-424	1375	6	to	to	PART
ftr-424	1375	7	resolve	resolve	VERB
ftr-424	1375	8	this	this	DET
ftr-424	1375	9	problem	problem	NOUN
ftr-424	1375	10	,	,	PUNCT
ftr-424	1375	11	at	at	ADP
ftr-424	1375	12	least	least	ADJ
ftr-424	1375	13	in	in	ADP
ftr-424	1375	14	theory	theory	NOUN
ftr-424	1375	15	:	:	PUNCT
ftr-424	1375	16	(	(	PUNCT
ftr-424	1375	17	i	i	NOUN
ftr-424	1375	18	)	)	PUNCT
ftr-424	1375	19	increasing	increase	VERB
ftr-424	1375	20	the	the	DET
ftr-424	1375	21	current	current	ADJ
ftr-424	1375	22	"	"	PUNCT
ftr-424	1375	23	one	one	NUM
ftr-424	1375	24	-	-	PUNCT
ftr-424	1375	25	size	size	NOUN
ftr-424	1375	26	-	-	PUNCT
ftr-424	1375	27	fits	fit	VERB
ftr-424	1375	28	-	-	PUNCT
ftr-424	1375	29	all	all	PRON
ftr-424	1375	30	"	"	PUNCT
ftr-424	1375	31	exemption	exemption	NOUN
ftr-424	1375	32	amount	amount	NOUN
ftr-424	1375	33	to	to	ADP
ftr-424	1375	34	a	a	DET
ftr-424	1375	35	single	single	ADJ
ftr-424	1375	36	new	new	ADJ
ftr-424	1375	37	amount	amount	NOUN
ftr-424	1375	38	that	that	PRON
ftr-424	1375	39	can	can	AUX
ftr-424	1375	40	be	be	AUX
ftr-424	1375	41	indexed	index	VERB
ftr-424	1375	42	into	into	ADP
ftr-424	1375	43	the	the	DET
ftr-424	1375	44	future	future	NOUN
ftr-424	1375	45	,	,	PUNCT
ftr-424	1375	46	(	(	PUNCT
ftr-424	1375	47	ii	ii	NOUN
ftr-424	1375	48	)	)	PUNCT
ftr-424	1375	49	bracketing	bracket	VERB
ftr-424	1375	50	the	the	DET
ftr-424	1375	51	exemption	exemption	NOUN
ftr-424	1375	52	amount	amount	NOUN
ftr-424	1375	53	with	with	ADP
ftr-424	1375	54	different	different	ADJ
ftr-424	1375	55	levels	level	NOUN
ftr-424	1375	56	for	for	ADP
ftr-424	1375	57	different	different	ADJ
ftr-424	1375	58	status	status	NOUN
ftr-424	1375	59	taxpayers	taxpayer	NOUN
ftr-424	1375	60	,	,	PUNCT
ftr-424	1375	61	or	or	CCONJ
ftr-424	1375	62	(	(	PUNCT
ftr-424	1375	63	iii	iii	NOUN
ftr-424	1375	64	)	)	PUNCT
ftr-424	1375	65	harmonizing	harmonize	VERB
ftr-424	1375	66	the	the	DET
ftr-424	1375	67	amt	amt	PROPN
ftr-424	1375	68	and	and	CCONJ
ftr-424	1375	69	regular	regular	ADJ
ftr-424	1375	70	tax	tax	NOUN
ftr-424	1375	71	by	by	ADP
ftr-424	1375	72	adopting	adopt	VERB
ftr-424	1375	73	the	the	DET
ftr-424	1375	74	same	same	ADJ
ftr-424	1375	75	personal	personal	ADJ
ftr-424	1375	76	and	and	CCONJ
ftr-424	1375	77	dependency	dependency	NOUN
ftr-424	1375	78	exemptions	exemption	NOUN
ftr-424	1375	79	for	for	ADP
ftr-424	1375	80	amt	amt	PROPN
ftr-424	1375	81	purposes	purpose	NOUN
ftr-424	1375	82	as	as	SCONJ
ftr-424	1375	83	used	use	VERB
ftr-424	1375	84	for	for	ADP
ftr-424	1375	85	regular	regular	ADJ
ftr-424	1375	86	tax	tax	NOUN
ftr-424	1375	87	purposes	purpose	NOUN
ftr-424	1375	88	.	.	PUNCT
ftr-424	1376	1	the	the	DET
ftr-424	1376	2	first	first	ADJ
ftr-424	1376	3	alternative	alternative	NOUN
ftr-424	1376	4	,	,	PUNCT
ftr-424	1376	5	increasing	increase	VERB
ftr-424	1376	6	the	the	DET
ftr-424	1376	7	exemption	exemption	NOUN
ftr-424	1376	8	amount	amount	NOUN
ftr-424	1376	9	,	,	PUNCT
ftr-424	1376	10	would	would	AUX
ftr-424	1376	11	require	require	VERB
ftr-424	1376	12	a	a	DET
ftr-424	1376	13	sufficient	sufficient	ADJ
ftr-424	1376	14	zero	zero	NUM
ftr-424	1376	15	-	-	PUNCT
ftr-424	1376	16	percent	percent	NOUN
ftr-424	1376	17	amt	amt	PROPN
ftr-424	1376	18	bracket	bracket	NOUN
ftr-424	1376	19	for	for	ADP
ftr-424	1376	20	a	a	DET
ftr-424	1376	21	wide	wide	ADJ
ftr-424	1376	22	range	range	NOUN
ftr-424	1376	23	of	of	ADP
ftr-424	1376	24	typical	typical	ADJ
ftr-424	1376	25	families	family	NOUN
ftr-424	1376	26	(	(	PUNCT
ftr-424	1376	27	whether	whether	SCONJ
ftr-424	1376	28	made	make	VERB
ftr-424	1376	29	up	up	ADP
ftr-424	1376	30	of	of	ADP
ftr-424	1376	31	a	a	DET
ftr-424	1376	32	single	single	ADJ
ftr-424	1376	33	mom	mom	NOUN
ftr-424	1376	34	;	;	PUNCT
ftr-424	1376	35	one	one	NUM
ftr-424	1376	36	child	child	NOUN
ftr-424	1376	37	and	and	CCONJ
ftr-424	1376	38	an	an	DET
ftr-424	1376	39	elderly	elderly	ADJ
ftr-424	1376	40	parent	parent	NOUN
ftr-424	1376	41	with	with	ADP
ftr-424	1376	42	higher	high	ADJ
ftr-424	1376	43	than	than	ADP
ftr-424	1376	44	usual	usual	ADJ
ftr-424	1376	45	medical	medical	ADJ
ftr-424	1376	46	expenses	expense	NOUN
ftr-424	1376	47	;	;	PUNCT
ftr-424	1376	48	or	or	CCONJ
ftr-424	1376	49	a	a	DET
ftr-424	1376	50	traditional	traditional	ADJ
ftr-424	1376	51	family	family	NOUN
ftr-424	1376	52	with	with	ADP
ftr-424	1376	53	one	one	NUM
ftr-424	1376	54	parent	parent	NOUN
ftr-424	1376	55	earning	earn	VERB
ftr-424	1376	56	the	the	DET
ftr-424	1376	57	family	family	NOUN
ftr-424	1376	58	's	's	PART
ftr-424	1376	59	living	living	NOUN
ftr-424	1376	60	,	,	PUNCT
ftr-424	1376	61	the	the	DET
ftr-424	1376	62	other	other	ADJ
ftr-424	1376	63	a	a	DET
ftr-424	1376	64	caregiver	caregiver	NOUN
ftr-424	1376	65	parent	parent	NOUN
ftr-424	1376	66	,	,	PUNCT
ftr-424	1376	67	and	and	CCONJ
ftr-424	1376	68	two	two	NUM
ftr-424	1376	69	or	or	CCONJ
ftr-424	1376	70	three	three	NUM
ftr-424	1376	71	young	young	ADJ
ftr-424	1376	72	children	child	NOUN
ftr-424	1376	73	at	at	ADP
ftr-424	1376	74	home	home	NOUN
ftr-424	1376	75	)	)	PUNCT
ftr-424	1376	76	.	.	PUNCT
ftr-424	1377	1	the	the	DET
ftr-424	1377	2	exemption	exemption	NOUN
ftr-424	1377	3	amount	amount	NOUN
ftr-424	1377	4	could	could	AUX
ftr-424	1377	5	again	again	ADV
ftr-424	1377	6	simply	simply	ADV
ftr-424	1377	7	be	be	AUX
ftr-424	1377	8	set	set	VERB
ftr-424	1377	9	at	at	ADP
ftr-424	1377	10	the	the	DET
ftr-424	1377	11	level	level	NOUN
ftr-424	1377	12	that	that	SCONJ
ftr-424	1377	13	it	it	PRON
ftr-424	1377	14	would	would	AUX
ftr-424	1377	15	have	have	AUX
ftr-424	1377	16	been	be	AUX
ftr-424	1377	17	had	have	AUX
ftr-424	1377	18	the	the	DET
ftr-424	1377	19	$	$	SYM
ftr-424	1377	20	30,000	30,000	NUM
ftr-424	1377	21	original	original	ADJ
ftr-424	1377	22	exemption	exemption	NOUN
ftr-424	1377	23	amount	amount	NOUN
ftr-424	1377	24	been	be	AUX
ftr-424	1377	25	indexed	index	VERB
ftr-424	1377	26	for	for	ADP
ftr-424	1377	27	inflation	inflation	NOUN
ftr-424	1377	28	throughout	throughout	ADP
ftr-424	1377	29	the	the	DET
ftr-424	1377	30	period	period	NOUN
ftr-424	1377	31	since	since	SCONJ
ftr-424	1377	32	1970	1970	NUM
ftr-424	1377	33	,	,	PUNCT
ftr-424	1377	34	or	or	CCONJ
ftr-424	1377	35	about	about	ADV
ftr-424	1377	36	$	$	SYM
ftr-424	1377	37	146,000	146,000	NUM
ftr-424	1377	38	for	for	ADP
ftr-424	1377	39	2004.253	2004.253	PROPN
ftr-424	1377	40	this	this	DET
ftr-424	1377	41	approach	approach	NOUN
ftr-424	1377	42	would	would	AUX
ftr-424	1377	43	appear	appear	VERB
ftr-424	1377	44	to	to	PART
ftr-424	1377	45	further	further	VERB
ftr-424	1377	46	the	the	DET
ftr-424	1377	47	original	original	ADJ
ftr-424	1377	48	amt	amt	PROPN
ftr-424	1377	49	purpose	purpose	NOUN
ftr-424	1377	50	of	of	ADP
ftr-424	1377	51	targeting	target	VERB
ftr-424	1377	52	taxpayers	taxpayer	NOUN
ftr-424	1377	53	with	with	ADP
ftr-424	1377	54	the	the	DET
ftr-424	1377	55	highest	high	ADJ
ftr-424	1377	56	incomes	income	NOUN
ftr-424	1377	57	,	,	PUNCT
ftr-424	1377	58	but	but	CCONJ
ftr-424	1377	59	it	it	PRON
ftr-424	1377	60	does	do	VERB
ftr-424	1377	61	so	so	ADV
ftr-424	1377	62	at	at	ADP
ftr-424	1377	63	significant	significant	ADJ
ftr-424	1377	64	cost	cost	NOUN
ftr-424	1377	65	and	and	CCONJ
ftr-424	1377	66	without	without	ADP
ftr-424	1377	67	addressing	address	VERB
ftr-424	1377	68	the	the	DET
ftr-424	1377	69	inconsistency	inconsistency	NOUN
ftr-424	1377	70	and	and	CCONJ
ftr-424	1377	71	added	add	VERB
ftr-424	1377	72	complexity	complexity	NOUN
ftr-424	1377	73	of	of	ADP
ftr-424	1377	74	different	different	ADJ
ftr-424	1377	75	exemptions	exemption	NOUN
ftr-424	1377	76	under	under	ADP
ftr-424	1377	77	the	the	DET
ftr-424	1377	78	regular	regular	ADJ
ftr-424	1377	79	tax	tax	NOUN
ftr-424	1377	80	and	and	CCONJ
ftr-424	1377	81	the	the	DET
ftr-424	1377	82	amt	amt	PROPN
ftr-424	1377	83	.	.	PUNCT
ftr-424	1378	1	the	the	DET
ftr-424	1378	2	one	one	NUM
ftr-424	1378	3	-	-	PUNCT
ftr-424	1378	4	size	size	NOUN
ftr-424	1378	5	-	-	PUNCT
ftr-424	1378	6	fits	fit	VERB
ftr-424	1378	7	-	-	PUNCT
ftr-424	1378	8	all	all	DET
ftr-424	1378	9	solution	solution	NOUN
ftr-424	1378	10	could	could	AUX
ftr-424	1378	11	still	still	ADV
ftr-424	1378	12	leave	leave	VERB
ftr-424	1378	13	large	large	ADJ
ftr-424	1378	14	families	family	NOUN
ftr-424	1378	15	vulnerable	vulnerable	ADJ
ftr-424	1378	16	to	to	ADP
ftr-424	1378	17	amt	amt	PROPN
ftr-424	1378	18	liability	liability	NOUN
ftr-424	1378	19	,	,	PUNCT
ftr-424	1378	20	yet	yet	ADV
ftr-424	1378	21	may	may	AUX
ftr-424	1378	22	give	give	VERB
ftr-424	1378	23	very	very	ADV
ftr-424	1378	24	small	small	ADJ
ftr-424	1378	25	families	family	NOUN
ftr-424	1378	26	or	or	CCONJ
ftr-424	1378	27	single	single	ADJ
ftr-424	1378	28	taxpayers	taxpayer	NOUN
ftr-424	1378	29	inappropriate	inappropriate	VERB
ftr-424	1378	30	protection	protection	NOUN
ftr-424	1378	31	from	from	ADP
ftr-424	1378	32	amt	amt	PROPN
ftr-424	1378	33	liability	liability	NOUN
ftr-424	1378	34	.	.	PUNCT
ftr-424	1379	1	the	the	DET
ftr-424	1379	2	second	second	ADJ
ftr-424	1379	3	alternative	alternative	NOUN
ftr-424	1379	4	,	,	PUNCT
ftr-424	1379	5	bracketing	bracket	VERB
ftr-424	1379	6	the	the	DET
ftr-424	1379	7	exemption	exemption	NOUN
ftr-424	1379	8	amount	amount	NOUN
ftr-424	1379	9	,	,	PUNCT
ftr-424	1379	10	would	would	AUX
ftr-424	1379	11	partially	partially	ADV
ftr-424	1379	12	resolve	resolve	VERB
ftr-424	1379	13	the	the	DET
ftr-424	1379	14	worst	bad	ADJ
ftr-424	1379	15	problems	problem	NOUN
ftr-424	1379	16	of	of	ADP
ftr-424	1379	17	a	a	DET
ftr-424	1379	18	one	one	NUM
ftr-424	1379	19	-	-	PUNCT
ftr-424	1379	20	size	size	NOUN
ftr-424	1379	21	-	-	PUNCT
ftr-424	1379	22	fits	fit	VERB
ftr-424	1379	23	-	-	PUNCT
ftr-424	1379	24	all	all	PRON
ftr-424	1379	25	exemption	exemption	NOUN
ftr-424	1379	26	amount	amount	NOUN
ftr-424	1379	27	.	.	PUNCT
ftr-424	1380	1	it	it	PRON
ftr-424	1380	2	would	would	AUX
ftr-424	1380	3	add	add	VERB
ftr-424	1380	4	considerable	considerable	ADJ
ftr-424	1380	5	complexity	complexity	NOUN
ftr-424	1380	6	,	,	PUNCT
ftr-424	1380	7	however	however	ADV
ftr-424	1380	8	,	,	PUNCT
ftr-424	1380	9	and	and	CCONJ
ftr-424	1380	10	would	would	AUX
ftr-424	1380	11	continue	continue	VERB
ftr-424	1380	12	a	a	DET
ftr-424	1380	13	hardto	hardto	PROPN
ftr-424	1380	14	-	-	PUNCT
ftr-424	1380	15	justify	justify	ADJ
ftr-424	1380	16	inconsistency	inconsistency	NOUN
ftr-424	1380	17	between	between	ADP
ftr-424	1380	18	the	the	DET
ftr-424	1380	19	amt	amt	PROPN
ftr-424	1380	20	and	and	CCONJ
ftr-424	1380	21	regular	regular	ADJ
ftr-424	1380	22	tax	tax	NOUN
ftr-424	1380	23	system	system	NOUN
ftr-424	1380	24	.	.	PUNCT
ftr-424	1381	1	accordingly	accordingly	ADV
ftr-424	1381	2	,	,	PUNCT
ftr-424	1381	3	it	it	PRON
ftr-424	1381	4	appears	appear	VERB
ftr-424	1381	5	preferable	preferable	ADJ
ftr-424	1381	6	to	to	PART
ftr-424	1381	7	harmonize	harmonize	VERB
ftr-424	1381	8	the	the	DET
ftr-424	1381	9	way	way	NOUN
ftr-424	1381	10	the	the	DET
ftr-424	1381	11	two	two	NUM
ftr-424	1381	12	tax	tax	NOUN
ftr-424	1381	13	systems	system	NOUN
ftr-424	1381	14	provide	provide	VERB
ftr-424	1381	15	for	for	ADP
ftr-424	1381	16	a	a	DET
ftr-424	1381	17	basic	basic	ADJ
ftr-424	1381	18	standard	standard	NOUN
ftr-424	1381	19	-	-	PUNCT
ftr-424	1381	20	of	of	ADP
ftr-424	1381	21	-	-	PUNCT
ftr-424	1381	22	living	living	NOUN
ftr-424	1381	23	exemption	exemption	NOUN
ftr-424	1381	24	amount	amount	NOUN
ftr-424	1381	25	.	.	PUNCT
ftr-424	1382	1	this	this	DET
ftr-424	1382	2	solution	solution	NOUN
ftr-424	1382	3	should	should	AUX
ftr-424	1382	4	do	do	VERB
ftr-424	1382	5	a	a	DET
ftr-424	1382	6	number	number	NOUN
ftr-424	1382	7	of	of	ADP
ftr-424	1382	8	things	thing	NOUN
ftr-424	1382	9	.	.	PUNCT
ftr-424	1383	1	first	first	ADV
ftr-424	1383	2	,	,	PUNCT
ftr-424	1383	3	the	the	DET
ftr-424	1383	4	amendment	amendment	NOUN
ftr-424	1383	5	should	should	AUX
ftr-424	1383	6	add	add	VERB
ftr-424	1383	7	a	a	DET
ftr-424	1383	8	"	"	PUNCT
ftr-424	1383	9	head	head	NOUN
ftr-424	1383	10	of	of	ADP
ftr-424	1383	11	household	household	NOUN
ftr-424	1383	12	"	"	PUNCT
ftr-424	1383	13	status	status	NOUN
ftr-424	1383	14	for	for	ADP
ftr-424	1383	15	amt	amt	PROPN
ftr-424	1383	16	purposes	purpose	NOUN
ftr-424	1383	17	that	that	PRON
ftr-424	1383	18	will	will	AUX
ftr-424	1383	19	duplicate	duplicate	VERB
ftr-424	1383	20	the	the	DET
ftr-424	1383	21	head	head	NOUN
ftr-424	1383	22	of	of	ADP
ftr-424	1383	23	household	household	NOUN
ftr-424	1383	24	status	status	NOUN
ftr-424	1383	25	for	for	ADP
ftr-424	1383	26	regular	regular	ADJ
ftr-424	1383	27	tax	tax	NOUN
ftr-424	1383	28	purposes	purpose	NOUN
ftr-424	1383	29	.	.	PUNCT
ftr-424	1384	1	second	second	ADJ
ftr-424	1384	2	,	,	PUNCT
ftr-424	1384	3	it	it	PRON
ftr-424	1384	4	should	should	AUX
ftr-424	1384	5	remove	remove	VERB
ftr-424	1384	6	the	the	DET
ftr-424	1384	7	standard	standard	ADJ
ftr-424	1384	8	deduction	deduction	NOUN
ftr-424	1384	9	and	and	CCONJ
ftr-424	1384	10	personal	personal	ADJ
ftr-424	1384	11	exemptions	exemption	NOUN
ftr-424	1384	12	from	from	ADP
ftr-424	1384	13	the	the	DET
ftr-424	1384	14	amt	amt	PROPN
ftr-424	1384	15	preference	preference	NOUN
ftr-424	1384	16	list	list	NOUN
ftr-424	1384	17	.	.	PUNCT
ftr-424	1385	1	for	for	ADP
ftr-424	1385	2	amt	amt	PROPN
ftr-424	1385	3	purposes	purpose	NOUN
ftr-424	1385	4	,	,	PUNCT
ftr-424	1385	5	taxpayers	taxpayer	NOUN
ftr-424	1385	6	would	would	AUX
ftr-424	1385	7	be	be	AUX
ftr-424	1385	8	entitled	entitle	VERB
ftr-424	1385	9	to	to	ADP
ftr-424	1385	10	the	the	DET
ftr-424	1385	11	same	same	ADJ
ftr-424	1385	12	personal	personal	ADJ
ftr-424	1385	13	and	and	CCONJ
ftr-424	1385	14	dependent	dependent	ADJ
ftr-424	1385	15	exemptions	exemption	NOUN
ftr-424	1385	16	(	(	PUNCT
ftr-424	1385	17	already	already	ADV
ftr-424	1385	18	indexed	index	VERB
ftr-424	1385	19	for	for	ADP
ftr-424	1385	20	inflation	inflation	NOUN
ftr-424	1385	21	)	)	PUNCT
ftr-424	1385	22	that	that	PRON
ftr-424	1385	23	are	be	AUX
ftr-424	1385	24	permitted	permit	VERB
ftr-424	1385	25	for	for	ADP
ftr-424	1385	26	regular	regular	ADJ
ftr-424	1385	27	income	income	NOUN
ftr-424	1385	28	tax	tax	NOUN
ftr-424	1385	29	purposes	purpose	NOUN
ftr-424	1385	30	.	.	PUNCT
ftr-424	1386	1	third	third	ADJ
ftr-424	1386	2	,	,	PUNCT
ftr-424	1386	3	it	it	PRON
ftr-424	1386	4	should	should	AUX
ftr-424	1386	5	retain	retain	VERB
ftr-424	1386	6	the	the	DET
ftr-424	1386	7	current	current	ADJ
ftr-424	1386	8	regular	regular	ADJ
ftr-424	1386	9	tax	tax	NOUN
ftr-424	1386	10	indexed	index	VERB
ftr-424	1386	11	income	income	NOUN
ftr-424	1386	12	thresholds	threshold	NOUN
ftr-424	1386	13	for	for	ADP
ftr-424	1386	14	phasing	phase	VERB
ftr-424	1386	15	out	out	ADP
ftr-424	1386	16	personal	personal	ADJ
ftr-424	1386	17	exemptions	exemption	NOUN
ftr-424	1386	18	and	and	CCONJ
ftr-424	1386	19	apply	apply	VERB
ftr-424	1386	20	253	253	NUM
ftr-424	1386	21	.	.	PUNCT
ftr-424	1387	1	these	these	DET
ftr-424	1387	2	inflation	inflation	NOUN
ftr-424	1387	3	adjusted	adjust	VERB
ftr-424	1387	4	numbers	number	NOUN
ftr-424	1387	5	were	be	AUX
ftr-424	1387	6	determined	determine	VERB
ftr-424	1387	7	using	use	VERB
ftr-424	1387	8	the	the	DET
ftr-424	1387	9	inflation	inflation	NOUN
ftr-424	1387	10	calculator	calculator	NOUN
ftr-424	1387	11	available	available	ADJ
ftr-424	1387	12	on	on	ADP
ftr-424	1387	13	the	the	DET
ftr-424	1387	14	web	web	NOUN
ftr-424	1387	15	at	at	ADP
ftr-424	1387	16	http://www.bls.gov	http://www.bls.gov	VERB
ftr-424	1387	17	.	.	PUNCT
ftr-424	1388	1	[	[	X
ftr-424	1388	2	vol	vol	NOUN
ftr-424	1388	3	.	.	PUNCT
ftr-424	1388	4	6:9	6:9	NUM
ftr-424	1389	1	congress	congress	PROPN
ftr-424	1389	2	fiddles	fiddle	VERB
ftr-424	1389	3	while	while	SCONJ
ftr-424	1389	4	middle	middle	PROPN
ftr-424	1389	5	america	america	PROPN
ftr-424	1389	6	burns	burn	VERB
ftr-424	1389	7	the	the	DET
ftr-424	1389	8	same	same	ADJ
ftr-424	1389	9	thresholds	threshold	NOUN
ftr-424	1389	10	to	to	PART
ftr-424	1389	11	phase	phase	VERB
ftr-424	1389	12	-	-	PUNCT
ftr-424	1389	13	out	out	ADP
ftr-424	1389	14	the	the	DET
ftr-424	1389	15	exemptions	exemption	NOUN
ftr-424	1389	16	in	in	ADP
ftr-424	1389	17	both	both	DET
ftr-424	1389	18	systems.54	systems.54	PROPN
ftr-424	1389	19	fourth	fourth	ADJ
ftr-424	1389	20	,	,	PUNCT
ftr-424	1389	21	taxpayers	taxpayer	NOUN
ftr-424	1389	22	who	who	PRON
ftr-424	1389	23	elect	elect	VERB
ftr-424	1389	24	the	the	DET
ftr-424	1389	25	standard	standard	ADJ
ftr-424	1389	26	deduction	deduction	NOUN
ftr-424	1389	27	for	for	ADP
ftr-424	1389	28	regular	regular	ADJ
ftr-424	1389	29	tax	tax	NOUN
ftr-424	1389	30	purposes	purpose	NOUN
ftr-424	1389	31	(	(	PUNCT
ftr-424	1389	32	already	already	ADV
ftr-424	1389	33	indexed	index	VERB
ftr-424	1389	34	for	for	ADP
ftr-424	1389	35	inflation	inflation	NOUN
ftr-424	1389	36	)	)	PUNCT
ftr-424	1389	37	should	should	AUX
ftr-424	1389	38	be	be	AUX
ftr-424	1389	39	treated	treat	VERB
ftr-424	1389	40	automatically	automatically	ADV
ftr-424	1389	41	as	as	ADP
ftr-424	1389	42	electing	elect	VERB
ftr-424	1389	43	the	the	DET
ftr-424	1389	44	same	same	ADJ
ftr-424	1389	45	standard	standard	ADJ
ftr-424	1389	46	deduction	deduction	NOUN
ftr-424	1389	47	for	for	ADP
ftr-424	1389	48	amt	amt	PROPN
ftr-424	1389	49	purposes	purpose	NOUN
ftr-424	1389	50	.	.	PUNCT
ftr-424	1390	1	taxpayers	taxpayer	NOUN
ftr-424	1390	2	who	who	PRON
ftr-424	1390	3	itemize	itemize	VERB
ftr-424	1390	4	for	for	ADP
ftr-424	1390	5	regular	regular	ADJ
ftr-424	1390	6	tax	tax	NOUN
ftr-424	1390	7	purposes	purpose	NOUN
ftr-424	1390	8	would	would	AUX
ftr-424	1390	9	also	also	ADV
ftr-424	1390	10	itemize	itemize	VERB
ftr-424	1390	11	for	for	ADP
ftr-424	1390	12	amt	amt	PROPN
ftr-424	1390	13	purposes	purpose	NOUN
ftr-424	1390	14	,	,	PUNCT
ftr-424	1390	15	subject	subject	ADJ
ftr-424	1390	16	to	to	ADP
ftr-424	1390	17	the	the	DET
ftr-424	1390	18	amt	amt	PROPN
ftr-424	1390	19	limitations	limitation	NOUN
ftr-424	1390	20	on	on	ADP
ftr-424	1390	21	the	the	DET
ftr-424	1390	22	specified	specify	VERB
ftr-424	1390	23	itemized	itemize	VERB
ftr-424	1390	24	deductions.255	deductions.255	PROPN
ftr-424	1390	25	finally	finally	ADV
ftr-424	1390	26	,	,	PUNCT
ftr-424	1390	27	the	the	DET
ftr-424	1390	28	income	income	NOUN
ftr-424	1390	29	phaseouts	phaseout	NOUN
ftr-424	1390	30	for	for	ADP
ftr-424	1390	31	itemized	itemized	ADJ
ftr-424	1390	32	deductions	deduction	NOUN
ftr-424	1390	33	should	should	AUX
ftr-424	1390	34	be	be	AUX
ftr-424	1390	35	retained	retain	VERB
ftr-424	1390	36	and	and	CCONJ
ftr-424	1390	37	should	should	AUX
ftr-424	1390	38	apply	apply	VERB
ftr-424	1390	39	for	for	ADP
ftr-424	1390	40	both	both	PRON
ftr-424	1390	41	amt	amt	PROPN
ftr-424	1390	42	and	and	CCONJ
ftr-424	1390	43	regular	regular	ADJ
ftr-424	1390	44	tax	tax	NOUN
ftr-424	1390	45	purposes.256	purposes.256	PROPN
ftr-424	1390	46	this	this	DET
ftr-424	1390	47	approach	approach	NOUN
ftr-424	1390	48	reduces	reduce	VERB
ftr-424	1390	49	complexity	complexity	NOUN
ftr-424	1390	50	and	and	CCONJ
ftr-424	1390	51	eliminates	eliminate	VERB
ftr-424	1390	52	downward	downward	ADJ
ftr-424	1390	53	creep	creep	NOUN
ftr-424	1390	54	,	,	PUNCT
ftr-424	1390	55	while	while	SCONJ
ftr-424	1390	56	furthering	further	VERB
ftr-424	1390	57	the	the	DET
ftr-424	1390	58	tax	tax	NOUN
ftr-424	1390	59	policy	policy	NOUN
ftr-424	1390	60	goal	goal	NOUN
ftr-424	1390	61	of	of	ADP
ftr-424	1390	62	ensuring	ensure	VERB
ftr-424	1390	63	progressivity	progressivity	NOUN
ftr-424	1390	64	by	by	ADP
ftr-424	1390	65	preventing	prevent	VERB
ftr-424	1390	66	high	high	ADJ
ftr-424	1390	67	income	income	NOUN
ftr-424	1390	68	taxpayers	taxpayer	NOUN
ftr-424	1390	69	from	from	ADP
ftr-424	1390	70	avoiding	avoid	VERB
ftr-424	1390	71	tax	tax	NOUN
ftr-424	1390	72	altogether	altogether	ADV
ftr-424	1390	73	.	.	PUNCT
ftr-424	1391	1	254	254	NUM
ftr-424	1391	2	.	.	PUNCT
ftr-424	1392	1	see	see	VERB
ftr-424	1392	2	irc	irc	PROPN
ftr-424	1392	3	§	§	PROPN
ftr-424	1392	4	15	15	NUM
ftr-424	1392	5	1(d)(3	1(d)(3	NUM
ftr-424	1392	6	)	)	PUNCT
ftr-424	1392	7	.	.	PUNCT
ftr-424	1393	1	the	the	DET
ftr-424	1393	2	phaseout	phaseout	NOUN
ftr-424	1393	3	is	be	AUX
ftr-424	1393	4	currently	currently	ADV
ftr-424	1393	5	slated	slate	VERB
ftr-424	1393	6	to	to	PART
ftr-424	1393	7	reduce	reduce	VERB
ftr-424	1393	8	gradually	gradually	ADV
ftr-424	1393	9	for	for	ADP
ftr-424	1393	10	taxable	taxable	ADJ
ftr-424	1393	11	years	year	NOUN
ftr-424	1393	12	from	from	ADP
ftr-424	1393	13	2006	2006	NUM
ftr-424	1393	14	to	to	ADP
ftr-424	1393	15	2009	2009	NUM
ftr-424	1393	16	,	,	PUNCT
ftr-424	1393	17	and	and	CCONJ
ftr-424	1393	18	to	to	PART
ftr-424	1393	19	be	be	AUX
ftr-424	1393	20	terminated	terminate	VERB
ftr-424	1393	21	after	after	ADP
ftr-424	1393	22	2009	2009	NUM
ftr-424	1393	23	.	.	PUNCT
ftr-424	1394	1	irc	irc	PROPN
ftr-424	1394	2	§	§	PROPN
ftr-424	1394	3	151	151	NUM
ftr-424	1394	4	(	(	PUNCT
ftr-424	1394	5	d)(3)(e)-(f	d)(3)(e)-(f	NOUN
ftr-424	1394	6	)	)	PUNCT
ftr-424	1394	7	.	.	PUNCT
ftr-424	1395	1	this	this	DET
ftr-424	1395	2	proposal	proposal	NOUN
ftr-424	1395	3	would	would	AUX
ftr-424	1395	4	require	require	VERB
ftr-424	1395	5	repeal	repeal	NOUN
ftr-424	1395	6	of	of	ADP
ftr-424	1395	7	that	that	DET
ftr-424	1395	8	provision	provision	NOUN
ftr-424	1395	9	.	.	PUNCT
ftr-424	1396	1	phaseouts	phaseout	NOUN
ftr-424	1396	2	are	be	AUX
ftr-424	1396	3	cumbersome	cumbersome	ADJ
ftr-424	1396	4	,	,	PUNCT
ftr-424	1396	5	and	and	CCONJ
ftr-424	1396	6	it	it	PRON
ftr-424	1396	7	may	may	AUX
ftr-424	1396	8	be	be	AUX
ftr-424	1396	9	that	that	SCONJ
ftr-424	1396	10	neither	neither	CCONJ
ftr-424	1396	11	reinstating	reinstate	VERB
ftr-424	1396	12	the	the	DET
ftr-424	1396	13	phaseouts	phaseout	NOUN
ftr-424	1396	14	nor	nor	CCONJ
ftr-424	1396	15	instituting	institute	VERB
ftr-424	1396	16	higher	high	ADJ
ftr-424	1396	17	rate	rate	NOUN
ftr-424	1396	18	brackets	bracket	NOUN
ftr-424	1396	19	applicable	applicable	ADJ
ftr-424	1396	20	to	to	ADP
ftr-424	1396	21	the	the	DET
ftr-424	1396	22	upper	upper	ADJ
ftr-424	1396	23	end	end	NOUN
ftr-424	1396	24	of	of	ADP
ftr-424	1396	25	the	the	DET
ftr-424	1396	26	income	income	NOUN
ftr-424	1396	27	spectrum	spectrum	NOUN
ftr-424	1396	28	is	be	AUX
ftr-424	1396	29	feasible	feasible	ADJ
ftr-424	1396	30	politically	politically	ADV
ftr-424	1396	31	.	.	PUNCT
ftr-424	1397	1	based	base	VERB
ftr-424	1397	2	on	on	ADP
ftr-424	1397	3	the	the	DET
ftr-424	1397	4	heuristic	heuristic	ADJ
ftr-424	1397	5	bias	bias	NOUN
ftr-424	1397	6	in	in	ADP
ftr-424	1397	7	favor	favor	NOUN
ftr-424	1397	8	of	of	ADP
ftr-424	1397	9	the	the	DET
ftr-424	1397	10	status	status	NOUN
ftr-424	1397	11	quo	quo	NOUN
ftr-424	1397	12	,	,	PUNCT
ftr-424	1397	13	it	it	PRON
ftr-424	1397	14	would	would	AUX
ftr-424	1397	15	appear	appear	VERB
ftr-424	1397	16	to	to	PART
ftr-424	1397	17	be	be	AUX
ftr-424	1397	18	more	more	ADV
ftr-424	1397	19	likely	likely	ADJ
ftr-424	1397	20	that	that	SCONJ
ftr-424	1397	21	support	support	NOUN
ftr-424	1397	22	could	could	AUX
ftr-424	1397	23	be	be	AUX
ftr-424	1397	24	garnered	garner	VERB
ftr-424	1397	25	for	for	ADP
ftr-424	1397	26	reinstating	reinstate	VERB
ftr-424	1397	27	phaseouts	phaseout	NOUN
ftr-424	1397	28	.	.	PUNCT
ftr-424	1398	1	framing	frame	VERB
ftr-424	1398	2	of	of	ADP
ftr-424	1398	3	solutions	solution	NOUN
ftr-424	1398	4	would	would	AUX
ftr-424	1398	5	clearly	clearly	ADV
ftr-424	1398	6	affect	affect	VERB
ftr-424	1398	7	their	their	PRON
ftr-424	1398	8	feasibility	feasibility	NOUN
ftr-424	1398	9	.	.	PUNCT
ftr-424	1399	1	see	see	VERB
ftr-424	1399	2	,	,	PUNCT
ftr-424	1399	3	e.g.	e.g.	ADV
ftr-424	1399	4	,	,	PUNCT
ftr-424	1399	5	jonathan	jonathan	PROPN
ftr-424	1399	6	baron	baron	PROPN
ftr-424	1399	7	&	&	CCONJ
ftr-424	1399	8	edward	edward	PROPN
ftr-424	1399	9	mccaffery	mccaffery	PROPN
ftr-424	1399	10	,	,	PUNCT
ftr-424	1399	11	masking	mask	VERB
ftr-424	1399	12	redistribution	redistribution	NOUN
ftr-424	1399	13	(	(	PUNCT
ftr-424	1399	14	or	or	CCONJ
ftr-424	1399	15	its	its	PRON
ftr-424	1399	16	absence	absence	NOUN
ftr-424	1399	17	)	)	PUNCT
ftr-424	1399	18	(	(	PUNCT
ftr-424	1399	19	july	july	PROPN
ftr-424	1399	20	2004	2004	NUM
ftr-424	1399	21	)	)	PUNCT
ftr-424	1399	22	,	,	PUNCT
ftr-424	1399	23	usc	usc	PROPN
ftr-424	1399	24	l.	l.	PROPN
ftr-424	1399	25	sch	sch	PROPN
ftr-424	1399	26	.	.	PUNCT
ftr-424	1400	1	olin	olin	PROPN
ftr-424	1400	2	research	research	PROPN
ftr-424	1400	3	paper	paper	PROPN
ftr-424	1400	4	no	no	INTJ
ftr-424	1400	5	.	.	NOUN
ftr-424	1400	6	04	04	NUM
ftr-424	1400	7	-	-	SYM
ftr-424	1400	8	5	5	NUM
ftr-424	1400	9	,	,	PUNCT
ftr-424	1400	10	at	at	ADP
ftr-424	1400	11	http://ssm.com/abstract=528165	http://ssm.com/abstract=528165	PRON
ftr-424	1400	12	(	(	PUNCT
ftr-424	1400	13	showing	show	VERB
ftr-424	1400	14	that	that	SCONJ
ftr-424	1400	15	a	a	DET
ftr-424	1400	16	range	range	NOUN
ftr-424	1400	17	of	of	ADP
ftr-424	1400	18	heuristics	heuristic	NOUN
ftr-424	1400	19	and	and	CCONJ
ftr-424	1400	20	biases	bias	NOUN
ftr-424	1400	21	interferes	interfere	VERB
ftr-424	1400	22	with	with	ADP
ftr-424	1400	23	people	people	NOUN
ftr-424	1400	24	's	's	PART
ftr-424	1400	25	understanding	understanding	NOUN
ftr-424	1400	26	and	and	CCONJ
ftr-424	1400	27	support	support	NOUN
ftr-424	1400	28	of	of	ADP
ftr-424	1400	29	redistribution	redistribution	NOUN
ftr-424	1400	30	and	and	CCONJ
ftr-424	1400	31	that	that	SCONJ
ftr-424	1400	32	people	people	NOUN
ftr-424	1400	33	generally	generally	ADV
ftr-424	1400	34	do	do	AUX
ftr-424	1400	35	not	not	PART
ftr-424	1400	36	understand	understand	VERB
ftr-424	1400	37	the	the	DET
ftr-424	1400	38	reduction	reduction	NOUN
ftr-424	1400	39	in	in	ADP
ftr-424	1400	40	progressivity	progressivity	NOUN
ftr-424	1400	41	that	that	PRON
ftr-424	1400	42	results	result	VERB
ftr-424	1400	43	from	from	ADP
ftr-424	1400	44	tax	tax	NOUN
ftr-424	1400	45	expenditures	expenditure	NOUN
ftr-424	1400	46	and	and	CCONJ
ftr-424	1400	47	cuts	cut	NOUN
ftr-424	1400	48	in	in	ADP
ftr-424	1400	49	government	government	NOUN
ftr-424	1400	50	services	service	NOUN
ftr-424	1400	51	)	)	PUNCT
ftr-424	1400	52	.	.	PUNCT
ftr-424	1401	1	255	255	X
ftr-424	1401	2	.	.	PUNCT
ftr-424	1402	1	this	this	PRON
ftr-424	1402	2	means	mean	VERB
ftr-424	1402	3	that	that	SCONJ
ftr-424	1402	4	some	some	DET
ftr-424	1402	5	taxpayers	taxpayer	NOUN
ftr-424	1402	6	who	who	PRON
ftr-424	1402	7	itemize	itemize	VERB
ftr-424	1402	8	for	for	ADP
ftr-424	1402	9	regular	regular	ADJ
ftr-424	1402	10	tax	tax	NOUN
ftr-424	1402	11	purposes	purpose	NOUN
ftr-424	1402	12	may	may	AUX
ftr-424	1402	13	find	find	VERB
ftr-424	1402	14	that	that	SCONJ
ftr-424	1402	15	a	a	DET
ftr-424	1402	16	significant	significant	ADJ
ftr-424	1402	17	portion	portion	NOUN
ftr-424	1402	18	of	of	ADP
ftr-424	1402	19	the	the	DET
ftr-424	1402	20	itemized	itemize	VERB
ftr-424	1402	21	deductions	deduction	NOUN
ftr-424	1402	22	is	be	AUX
ftr-424	1402	23	disallowed	disallow	VERB
ftr-424	1402	24	under	under	ADP
ftr-424	1402	25	the	the	DET
ftr-424	1402	26	amt	amt	PROPN
ftr-424	1402	27	.	.	PUNCT
ftr-424	1403	1	these	these	DET
ftr-424	1403	2	taxpayers	taxpayer	NOUN
ftr-424	1403	3	might	might	AUX
ftr-424	1403	4	therefore	therefore	ADV
ftr-424	1403	5	pay	pay	VERB
ftr-424	1403	6	less	less	ADJ
ftr-424	1403	7	tax	tax	NOUN
ftr-424	1403	8	overall	overall	ADV
ftr-424	1403	9	if	if	SCONJ
ftr-424	1403	10	they	they	PRON
ftr-424	1403	11	do	do	AUX
ftr-424	1403	12	not	not	PART
ftr-424	1403	13	itemize	itemize	VERB
ftr-424	1403	14	for	for	ADP
ftr-424	1403	15	regular	regular	ADJ
ftr-424	1403	16	tax	tax	NOUN
ftr-424	1403	17	purposes	purpose	NOUN
ftr-424	1403	18	,	,	PUNCT
ftr-424	1403	19	since	since	SCONJ
ftr-424	1403	20	the	the	DET
ftr-424	1403	21	standard	standard	ADJ
ftr-424	1403	22	deduction	deduction	NOUN
ftr-424	1403	23	will	will	AUX
ftr-424	1403	24	be	be	AUX
ftr-424	1403	25	allowed	allow	VERB
ftr-424	1403	26	in	in	ADP
ftr-424	1403	27	full	full	ADJ
ftr-424	1403	28	for	for	ADP
ftr-424	1403	29	amt	amt	PROPN
ftr-424	1403	30	purposes	purpose	NOUN
ftr-424	1403	31	.	.	PUNCT
ftr-424	1404	1	accordingly	accordingly	ADV
ftr-424	1404	2	,	,	PUNCT
ftr-424	1404	3	itemizing	itemize	VERB
ftr-424	1404	4	taxpayers	taxpayer	NOUN
ftr-424	1404	5	for	for	ADP
ftr-424	1404	6	regular	regular	ADJ
ftr-424	1404	7	tax	tax	NOUN
ftr-424	1404	8	purposes	purpose	NOUN
ftr-424	1404	9	who	who	PRON
ftr-424	1404	10	may	may	AUX
ftr-424	1404	11	be	be	AUX
ftr-424	1404	12	liable	liable	ADJ
ftr-424	1404	13	for	for	ADP
ftr-424	1404	14	amt	amt	PROPN
ftr-424	1404	15	tax	tax	NOUN
ftr-424	1404	16	will	will	AUX
ftr-424	1404	17	benefit	benefit	VERB
ftr-424	1404	18	from	from	ADP
ftr-424	1404	19	determining	determine	VERB
ftr-424	1404	20	their	their	PRON
ftr-424	1404	21	liability	liability	NOUN
ftr-424	1404	22	with	with	ADP
ftr-424	1404	23	and	and	CCONJ
ftr-424	1404	24	without	without	ADP
ftr-424	1404	25	itemizing	itemize	VERB
ftr-424	1404	26	for	for	ADP
ftr-424	1404	27	regular	regular	ADJ
ftr-424	1404	28	purposes	purpose	NOUN
ftr-424	1404	29	.	.	PUNCT
ftr-424	1405	1	this	this	PRON
ftr-424	1405	2	complicates	complicate	VERB
ftr-424	1405	3	the	the	DET
ftr-424	1405	4	application	application	NOUN
ftr-424	1405	5	vis	vis	X
ftr-424	1405	6	-	-	PUNCT
ftr-424	1405	7	i	i	PRON
ftr-424	1405	8	-	-	PUNCT
ftr-424	1405	9	vis	vis	X
ftr-424	1405	10	any	any	DET
ftr-424	1405	11	taxpayer	taxpayer	NOUN
ftr-424	1405	12	who	who	PRON
ftr-424	1405	13	would	would	AUX
ftr-424	1405	14	otherwise	otherwise	ADV
ftr-424	1405	15	itemize	itemize	VERB
ftr-424	1405	16	,	,	PUNCT
ftr-424	1405	17	but	but	CCONJ
ftr-424	1405	18	that	that	PRON
ftr-424	1405	19	is	be	AUX
ftr-424	1405	20	more	more	ADV
ftr-424	1405	21	appropriate	appropriate	ADJ
ftr-424	1405	22	than	than	ADP
ftr-424	1405	23	the	the	DET
ftr-424	1405	24	current	current	ADJ
ftr-424	1405	25	system	system	NOUN
ftr-424	1405	26	which	which	PRON
ftr-424	1405	27	forces	force	VERB
ftr-424	1405	28	someone	someone	PRON
ftr-424	1405	29	who	who	PRON
ftr-424	1405	30	would	would	AUX
ftr-424	1405	31	otherwise	otherwise	ADV
ftr-424	1405	32	take	take	VERB
ftr-424	1405	33	the	the	DET
ftr-424	1405	34	standard	standard	ADJ
ftr-424	1405	35	deduction	deduction	NOUN
ftr-424	1405	36	to	to	PART
ftr-424	1405	37	do	do	VERB
ftr-424	1405	38	multiple	multiple	ADJ
ftr-424	1405	39	calculations	calculation	NOUN
ftr-424	1405	40	to	to	PART
ftr-424	1405	41	determine	determine	VERB
ftr-424	1405	42	if	if	SCONJ
ftr-424	1405	43	it	it	PRON
ftr-424	1405	44	would	would	AUX
ftr-424	1405	45	be	be	AUX
ftr-424	1405	46	preferable	preferable	ADJ
ftr-424	1405	47	to	to	PART
ftr-424	1405	48	itemize	itemize	VERB
ftr-424	1405	49	solely	solely	ADV
ftr-424	1405	50	because	because	SCONJ
ftr-424	1405	51	of	of	ADP
ftr-424	1405	52	the	the	DET
ftr-424	1405	53	application	application	NOUN
ftr-424	1405	54	of	of	ADP
ftr-424	1405	55	the	the	DET
ftr-424	1405	56	amt	amt	PROPN
ftr-424	1405	57	.	.	PUNCT
ftr-424	1406	1	the	the	DET
ftr-424	1406	2	latter	latter	ADJ
ftr-424	1406	3	case	case	NOUN
ftr-424	1406	4	defeats	defeat	VERB
ftr-424	1406	5	the	the	DET
ftr-424	1406	6	simplifying	simplifying	NOUN
ftr-424	1406	7	purpose	purpose	NOUN
ftr-424	1406	8	ofthe	ofthe	PRON
ftr-424	1406	9	standard	standard	ADJ
ftr-424	1406	10	deduction	deduction	NOUN
ftr-424	1406	11	,	,	PUNCT
ftr-424	1406	12	whereas	whereas	SCONJ
ftr-424	1406	13	the	the	DET
ftr-424	1406	14	former	former	ADJ
ftr-424	1406	15	case	case	NOUN
ftr-424	1406	16	appropriately	appropriately	ADV
ftr-424	1406	17	encourages	encourage	VERB
ftr-424	1406	18	use	use	NOUN
ftr-424	1406	19	of	of	ADP
ftr-424	1406	20	the	the	DET
ftr-424	1406	21	standard	standard	ADJ
ftr-424	1406	22	deduction	deduction	NOUN
ftr-424	1406	23	and	and	CCONJ
ftr-424	1406	24	its	its	PRON
ftr-424	1406	25	simplifying	simplifying	NOUN
ftr-424	1406	26	assumptions	assumption	NOUN
ftr-424	1406	27	.	.	PUNCT
ftr-424	1407	1	256	256	NUM
ftr-424	1407	2	.	.	X
ftr-424	1407	3	see	see	VERB
ftr-424	1407	4	irc	irc	PROPN
ftr-424	1407	5	§	§	PROPN
ftr-424	1407	6	68	68	NUM
ftr-424	1407	7	.	.	PUNCT
ftr-424	1408	1	the	the	DET
ftr-424	1408	2	itemized	itemize	VERB
ftr-424	1408	3	deduction	deduction	NOUN
ftr-424	1408	4	phaseout	phaseout	NOUN
ftr-424	1408	5	is	be	AUX
ftr-424	1408	6	currently	currently	ADV
ftr-424	1408	7	slated	slate	VERB
ftr-424	1408	8	to	to	PART
ftr-424	1408	9	reduce	reduce	VERB
ftr-424	1408	10	gradually	gradually	ADV
ftr-424	1408	11	from	from	ADP
ftr-424	1408	12	2006	2006	NUM
ftr-424	1408	13	to	to	ADP
ftr-424	1408	14	2009	2009	NUM
ftr-424	1408	15	,	,	PUNCT
ftr-424	1408	16	and	and	CCONJ
ftr-424	1408	17	to	to	PART
ftr-424	1408	18	be	be	AUX
ftr-424	1408	19	terminated	terminate	VERB
ftr-424	1408	20	after	after	ADP
ftr-424	1408	21	2009	2009	NUM
ftr-424	1408	22	.	.	PUNCT
ftr-424	1409	1	see	see	VERB
ftr-424	1409	2	irc	irc	ADV
ftr-424	1409	3	§	§	PROPN
ftr-424	1409	4	68(f	68(f	PROPN
ftr-424	1409	5	)	)	PUNCT
ftr-424	1409	6	,	,	PUNCT
ftr-424	1409	7	(	(	PUNCT
ftr-424	1409	8	g	g	NOUN
ftr-424	1409	9	)	)	PUNCT
ftr-424	1409	10	.	.	PUNCT
ftr-424	1410	1	this	this	DET
ftr-424	1410	2	proposal	proposal	NOUN
ftr-424	1410	3	would	would	AUX
ftr-424	1410	4	require	require	VERB
ftr-424	1410	5	repeal	repeal	NOUN
ftr-424	1410	6	of	of	ADP
ftr-424	1410	7	those	those	DET
ftr-424	1410	8	two	two	NUM
ftr-424	1410	9	provisions	provision	NOUN
ftr-424	1410	10	.	.	PUNCT
ftr-424	1411	1	the	the	DET
ftr-424	1411	2	phaseouts	phaseout	NOUN
ftr-424	1411	3	raise	raise	VERB
ftr-424	1411	4	significant	significant	ADJ
ftr-424	1411	5	revenue	revenue	NOUN
ftr-424	1411	6	from	from	ADP
ftr-424	1411	7	higher	high	ADJ
ftr-424	1411	8	income	income	NOUN
ftr-424	1411	9	taxpayers	taxpayer	NOUN
ftr-424	1411	10	.	.	PUNCT
ftr-424	1412	1	see	see	VERB
ftr-424	1412	2	,	,	PUNCT
ftr-424	1412	3	e.g.	e.g.	ADV
ftr-424	1412	4	,	,	PUNCT
ftr-424	1412	5	tax	tax	NOUN
ftr-424	1412	6	stats	stat	NOUN
ftr-424	1412	7	,	,	PUNCT
ftr-424	1412	8	supra	supra	PROPN
ftr-424	1412	9	note	note	VERB
ftr-424	1412	10	211	211	NUM
ftr-424	1412	11	(	(	PUNCT
ftr-424	1412	12	indicating	indicate	VERB
ftr-424	1412	13	that	that	SCONJ
ftr-424	1412	14	"	"	PUNCT
ftr-424	1412	15	[	[	X
ftr-424	1412	16	fjor	fjor	ADJ
ftr-424	1412	17	2003	2003	NUM
ftr-424	1412	18	,	,	PUNCT
ftr-424	1412	19	5.2	5.2	NUM
ftr-424	1412	20	million	million	NUM
ftr-424	1412	21	higher	high	ADJ
ftr-424	1412	22	income	income	NOUN
ftr-424	1412	23	taxpayers	taxpayer	NOUN
ftr-424	1412	24	lost	lose	VERB
ftr-424	1412	25	a	a	DET
ftr-424	1412	26	total	total	NOUN
ftr-424	1412	27	of	of	ADP
ftr-424	1412	28	$	$	SYM
ftr-424	1412	29	28	28	NUM
ftr-424	1412	30	billion	billion	NUM
ftr-424	1412	31	of	of	ADP
ftr-424	1412	32	itemized	itemize	VERB
ftr-424	1412	33	deductions	deduction	NOUN
ftr-424	1412	34	on	on	ADP
ftr-424	1412	35	account	account	NOUN
ftr-424	1412	36	of	of	ADP
ftr-424	1412	37	[	[	PUNCT
ftr-424	1412	38	the	the	DET
ftr-424	1412	39	section	section	NOUN
ftr-424	1412	40	68	68	NUM
ftr-424	1412	41	]	]	PUNCT
ftr-424	1412	42	limitation	limitation	NOUN
ftr-424	1412	43	"	"	PUNCT
ftr-424	1412	44	)	)	PUNCT
ftr-424	1412	45	.	.	PUNCT
ftr-424	1413	1	2004	2004	NUM
ftr-424	1413	2	]	]	PUNCT
ftr-424	1413	3	florida	florida	PROPN
ftr-424	1413	4	tax	tax	PROPN
ftr-424	1413	5	review	review	NOUN
ftr-424	1413	6	3	3	X
ftr-424	1413	7	.	.	PUNCT
ftr-424	1414	1	indexing	index	VERB
ftr-424	1414	2	amt	amt	PROPN
ftr-424	1414	3	parameters	parameter	NOUN
ftr-424	1414	4	even	even	ADV
ftr-424	1414	5	those	those	PRON
ftr-424	1414	6	who	who	PRON
ftr-424	1414	7	think	think	VERB
ftr-424	1414	8	that	that	SCONJ
ftr-424	1414	9	the	the	DET
ftr-424	1414	10	current	current	ADJ
ftr-424	1414	11	amt	amt	PROPN
ftr-424	1414	12	is	be	AUX
ftr-424	1414	13	serving	serve	VERB
ftr-424	1414	14	an	an	DET
ftr-424	1414	15	important	important	ADJ
ftr-424	1414	16	purpose	purpose	NOUN
ftr-424	1414	17	cite	cite	VERB
ftr-424	1414	18	the	the	DET
ftr-424	1414	19	lack	lack	NOUN
ftr-424	1414	20	of	of	ADP
ftr-424	1414	21	indexation	indexation	NOUN
ftr-424	1414	22	of	of	ADP
ftr-424	1414	23	the	the	DET
ftr-424	1414	24	amt	amt	PROPN
ftr-424	1414	25	exemption	exemption	NOUN
ftr-424	1414	26	as	as	ADP
ftr-424	1414	27	one	one	NUM
ftr-424	1414	28	of	of	ADP
ftr-424	1414	29	the	the	DET
ftr-424	1414	30	most	most	ADV
ftr-424	1414	31	significant	significant	ADJ
ftr-424	1414	32	problems.257	problems.257	NOUN
ftr-424	1414	33	the	the	DET
ftr-424	1414	34	proposal	proposal	NOUN
ftr-424	1414	35	here	here	ADV
ftr-424	1414	36	institutes	institute	VERB
ftr-424	1414	37	a	a	DET
ftr-424	1414	38	gross	gross	ADJ
ftr-424	1414	39	income	income	NOUN
ftr-424	1414	40	threshold	threshold	NOUN
ftr-424	1414	41	to	to	PART
ftr-424	1414	42	eliminate	eliminate	VERB
ftr-424	1414	43	amt	amt	PROPN
ftr-424	1414	44	liability	liability	NOUN
ftr-424	1414	45	for	for	ADP
ftr-424	1414	46	ordinary	ordinary	ADJ
ftr-424	1414	47	taxpayers	taxpayer	NOUN
ftr-424	1414	48	,	,	PUNCT
ftr-424	1414	49	replaces	replace	VERB
ftr-424	1414	50	the	the	DET
ftr-424	1414	51	amt	amt	PROPN
ftr-424	1414	52	exemption	exemption	NOUN
ftr-424	1414	53	with	with	ADP
ftr-424	1414	54	the	the	DET
ftr-424	1414	55	already	already	ADV
ftr-424	1414	56	-	-	PUNCT
ftr-424	1414	57	indexed	index	VERB
ftr-424	1414	58	standard	standard	ADJ
ftr-424	1414	59	deduction	deduction	NOUN
ftr-424	1414	60	and	and	CCONJ
ftr-424	1414	61	personal	personal	ADJ
ftr-424	1414	62	exemptions	exemption	NOUN
ftr-424	1414	63	,	,	PUNCT
ftr-424	1414	64	and	and	CCONJ
ftr-424	1414	65	applies	apply	VERB
ftr-424	1414	66	the	the	DET
ftr-424	1414	67	regular	regular	ADJ
ftr-424	1414	68	tax	tax	NOUN
ftr-424	1414	69	system	system	NOUN
ftr-424	1414	70	's	's	PART
ftr-424	1414	71	indexed	index	VERB
ftr-424	1414	72	phase	phase	NOUN
ftr-424	1414	73	-	-	PUNCT
ftr-424	1414	74	outs	out	NOUN
ftr-424	1414	75	to	to	ADP
ftr-424	1414	76	itemized	itemize	VERB
ftr-424	1414	77	deductions	deduction	NOUN
ftr-424	1414	78	and	and	CCONJ
ftr-424	1414	79	personal	personal	ADJ
ftr-424	1414	80	exemptions	exemption	NOUN
ftr-424	1414	81	.	.	PUNCT
ftr-424	1415	1	thus	thus	ADV
ftr-424	1415	2	,	,	PUNCT
ftr-424	1415	3	the	the	DET
ftr-424	1415	4	proposal	proposal	NOUN
ftr-424	1415	5	already	already	ADV
ftr-424	1415	6	ensures	ensure	VERB
ftr-424	1415	7	indexing	indexing	NOUN
ftr-424	1415	8	of	of	ADP
ftr-424	1415	9	all	all	PRON
ftr-424	1415	10	but	but	SCONJ
ftr-424	1415	11	the	the	DET
ftr-424	1415	12	gross	gross	ADJ
ftr-424	1415	13	income	income	NOUN
ftr-424	1415	14	threshold	threshold	NOUN
ftr-424	1415	15	for	for	ADP
ftr-424	1415	16	determining	determine	VERB
ftr-424	1415	17	potential	potential	ADJ
ftr-424	1415	18	applicability	applicability	NOUN
ftr-424	1415	19	of	of	ADP
ftr-424	1415	20	the	the	DET
ftr-424	1415	21	amt	amt	PROPN
ftr-424	1415	22	and	and	CCONJ
ftr-424	1415	23	the	the	DET
ftr-424	1415	24	income	income	NOUN
ftr-424	1415	25	brackets	bracket	NOUN
ftr-424	1415	26	.	.	PUNCT
ftr-424	1416	1	those	those	DET
ftr-424	1416	2	key	key	ADJ
ftr-424	1416	3	additional	additional	ADJ
ftr-424	1416	4	parameters	parameter	NOUN
ftr-424	1416	5	should	should	AUX
ftr-424	1416	6	be	be	AUX
ftr-424	1416	7	indexed	index	VERB
ftr-424	1416	8	as	as	ADV
ftr-424	1416	9	well	well	ADV
ftr-424	1416	10	.	.	PUNCT
ftr-424	1417	1	this	this	DET
ftr-424	1417	2	indexation	indexation	NOUN
ftr-424	1417	3	is	be	AUX
ftr-424	1417	4	particularly	particularly	ADV
ftr-424	1417	5	important	important	ADJ
ftr-424	1417	6	in	in	ADP
ftr-424	1417	7	preventing	prevent	VERB
ftr-424	1417	8	future	future	ADJ
ftr-424	1417	9	downward	downward	ADJ
ftr-424	1417	10	creep	creep	NOUN
ftr-424	1417	11	of	of	ADP
ftr-424	1417	12	the	the	DET
ftr-424	1417	13	amt	amt	PROPN
ftr-424	1417	14	into	into	ADP
ftr-424	1417	15	ordinary	ordinary	ADJ
ftr-424	1417	16	taxpayer	taxpayer	NOUN
ftr-424	1417	17	brackets	bracket	NOUN
ftr-424	1417	18	and	and	CCONJ
ftr-424	1417	19	countering	counter	VERB
ftr-424	1417	20	the	the	DET
ftr-424	1417	21	lack	lack	NOUN
ftr-424	1417	22	of	of	ADP
ftr-424	1417	23	transparency	transparency	NOUN
ftr-424	1417	24	for	for	ADP
ftr-424	1417	25	individual	individual	ADJ
ftr-424	1417	26	taxpayers	taxpayer	NOUN
ftr-424	1417	27	who	who	PRON
ftr-424	1417	28	are	be	AUX
ftr-424	1417	29	less	less	ADV
ftr-424	1417	30	sophisticated	sophisticated	ADJ
ftr-424	1417	31	and	and	CCONJ
ftr-424	1417	32	less	less	ADV
ftr-424	1417	33	aware	aware	ADJ
ftr-424	1417	34	of	of	ADP
ftr-424	1417	35	the	the	DET
ftr-424	1417	36	potential	potential	ADJ
ftr-424	1417	37	applicability	applicability	NOUN
ftr-424	1417	38	of	of	ADP
ftr-424	1417	39	the	the	DET
ftr-424	1417	40	amt	amt	PROPN
ftr-424	1417	41	.	.	PUNCT
ftr-424	1418	1	the	the	DET
ftr-424	1418	2	cost	cost	NOUN
ftr-424	1418	3	of	of	ADP
ftr-424	1418	4	a	a	DET
ftr-424	1418	5	gross	gross	ADJ
ftr-424	1418	6	income	income	NOUN
ftr-424	1418	7	threshold	threshold	NOUN
ftr-424	1418	8	,	,	PUNCT
ftr-424	1418	9	substituting	substitute	VERB
ftr-424	1418	10	the	the	DET
ftr-424	1418	11	standard	standard	ADJ
ftr-424	1418	12	deduction	deduction	NOUN
ftr-424	1418	13	and	and	CCONJ
ftr-424	1418	14	personal	personal	ADJ
ftr-424	1418	15	exemptions	exemption	NOUN
ftr-424	1418	16	for	for	ADP
ftr-424	1418	17	the	the	DET
ftr-424	1418	18	single	single	ADJ
ftr-424	1418	19	amt	amt	PROPN
ftr-424	1418	20	exemption	exemption	NOUN
ftr-424	1418	21	,	,	PUNCT
ftr-424	1418	22	and	and	CCONJ
ftr-424	1418	23	indexing	index	VERB
ftr-424	1418	24	the	the	DET
ftr-424	1418	25	threshold	threshold	NOUN
ftr-424	1418	26	,	,	PUNCT
ftr-424	1418	27	brackets	bracket	NOUN
ftr-424	1418	28	,	,	PUNCT
ftr-424	1418	29	and	and	CCONJ
ftr-424	1418	30	exemptions	exemption	NOUN
ftr-424	1418	31	will	will	AUX
ftr-424	1418	32	be	be	AUX
ftr-424	1418	33	significant	significant	ADJ
ftr-424	1418	34	.	.	PUNCT
ftr-424	1419	1	some	some	DET
ftr-424	1419	2	studies	study	NOUN
ftr-424	1419	3	(	(	PUNCT
ftr-424	1419	4	based	base	VERB
ftr-424	1419	5	on	on	ADP
ftr-424	1419	6	indexing	index	VERB
ftr-424	1419	7	the	the	DET
ftr-424	1419	8	existing	exist	VERB
ftr-424	1419	9	amt	amt	PROPN
ftr-424	1419	10	exemption	exemption	NOUN
ftr-424	1419	11	amount	amount	NOUN
ftr-424	1419	12	,	,	PUNCT
ftr-424	1419	13	without	without	ADP
ftr-424	1419	14	an	an	DET
ftr-424	1419	15	income	income	NOUN
ftr-424	1419	16	threshold	threshold	NOUN
ftr-424	1419	17	)	)	PUNCT
ftr-424	1419	18	have	have	AUX
ftr-424	1419	19	suggested	suggest	VERB
ftr-424	1419	20	that	that	SCONJ
ftr-424	1419	21	indexing	indexing	NOUN
ftr-424	1419	22	alone	alone	ADV
ftr-424	1419	23	could	could	AUX
ftr-424	1419	24	cost	cost	VERB
ftr-424	1419	25	as	as	ADV
ftr-424	1419	26	much	much	ADJ
ftr-424	1419	27	as	as	ADP
ftr-424	1419	28	$	$	SYM
ftr-424	1419	29	658	658	NUM
ftr-424	1419	30	billion	billion	NUM
ftr-424	1419	31	over	over	ADP
ftr-424	1419	32	ten	ten	NUM
ftr-424	1419	33	years	year	NOUN
ftr-424	1419	34	.	.	PUNCT
ftr-424	1420	1	8	8	NUM
ftr-424	1420	2	if	if	SCONJ
ftr-424	1420	3	reform	reform	NOUN
ftr-424	1420	4	of	of	ADP
ftr-424	1420	5	the	the	DET
ftr-424	1420	6	amt	amt	PROPN
ftr-424	1420	7	is	be	AUX
ftr-424	1420	8	to	to	PART
ftr-424	1420	9	accomplish	accomplish	VERB
ftr-424	1420	10	its	its	PRON
ftr-424	1420	11	goal	goal	NOUN
ftr-424	1420	12	,	,	PUNCT
ftr-424	1420	13	this	this	DET
ftr-424	1420	14	cost	cost	NOUN
ftr-424	1420	15	must	must	AUX
ftr-424	1420	16	be	be	AUX
ftr-424	1420	17	offset	offset	VERB
ftr-424	1420	18	through	through	ADP
ftr-424	1420	19	other	other	ADJ
ftr-424	1420	20	changes	change	NOUN
ftr-424	1420	21	that	that	PRON
ftr-424	1420	22	do	do	AUX
ftr-424	1420	23	not	not	PART
ftr-424	1420	24	simply	simply	ADV
ftr-424	1420	25	shift	shift	VERB
ftr-424	1420	26	the	the	DET
ftr-424	1420	27	tax	tax	NOUN
ftr-424	1420	28	burden	burden	NOUN
ftr-424	1420	29	(	(	PUNCT
ftr-424	1420	30	or	or	CCONJ
ftr-424	1420	31	the	the	DET
ftr-424	1420	32	spending	spending	NOUN
ftr-424	1420	33	cuts	cut	NOUN
ftr-424	1420	34	due	due	ADJ
ftr-424	1420	35	to	to	ADP
ftr-424	1420	36	tax	tax	NOUN
ftr-424	1420	37	reductions	reduction	NOUN
ftr-424	1420	38	)	)	PUNCT
ftr-424	1420	39	to	to	ADP
ftr-424	1420	40	ordinary	ordinary	ADJ
ftr-424	1420	41	taxpayers	taxpayer	NOUN
ftr-424	1420	42	.	.	PUNCT
ftr-424	1421	1	if	if	SCONJ
ftr-424	1421	2	we	we	PRON
ftr-424	1421	3	are	be	AUX
ftr-424	1421	4	serious	serious	ADJ
ftr-424	1421	5	about	about	ADP
ftr-424	1421	6	structural	structural	ADJ
ftr-424	1421	7	coherence	coherence	NOUN
ftr-424	1421	8	and	and	CCONJ
ftr-424	1421	9	consistency	consistency	NOUN
ftr-424	1421	10	between	between	ADP
ftr-424	1421	11	the	the	DET
ftr-424	1421	12	amt	amt	PROPN
ftr-424	1421	13	and	and	CCONJ
ftr-424	1421	14	regular	regular	ADJ
ftr-424	1421	15	tax	tax	NOUN
ftr-424	1421	16	systems	system	NOUN
ftr-424	1421	17	to	to	ADP
ftr-424	1421	18	the	the	DET
ftr-424	1421	19	extent	extent	NOUN
ftr-424	1421	20	possible	possible	ADJ
ftr-424	1421	21	,	,	PUNCT
ftr-424	1421	22	the	the	DET
ftr-424	1421	23	costs	cost	NOUN
ftr-424	1421	24	should	should	AUX
ftr-424	1421	25	be	be	AUX
ftr-424	1421	26	met	meet	VERB
ftr-424	1421	27	by	by	ADP
ftr-424	1421	28	increasing	increase	VERB
ftr-424	1421	29	amt	amt	PROPN
ftr-424	1421	30	collections	collection	NOUN
ftr-424	1421	31	from	from	ADP
ftr-424	1421	32	higher	high	ADJ
ftr-424	1421	33	-	-	PUNCT
ftr-424	1421	34	income	income	NOUN
ftr-424	1421	35	individuals	individual	NOUN
ftr-424	1421	36	or	or	CCONJ
ftr-424	1421	37	by	by	ADP
ftr-424	1421	38	increasing	increase	VERB
ftr-424	1421	39	regular	regular	ADJ
ftr-424	1421	40	tax	tax	NOUN
ftr-424	1421	41	collections	collection	NOUN
ftr-424	1421	42	from	from	ADP
ftr-424	1421	43	higher	high	ADJ
ftr-424	1421	44	-	-	PUNCT
ftr-424	1421	45	income	income	NOUN
ftr-424	1421	46	individuals	individual	NOUN
ftr-424	1421	47	or	or	CCONJ
ftr-424	1421	48	some	some	DET
ftr-424	1421	49	combination	combination	NOUN
ftr-424	1421	50	of	of	ADP
ftr-424	1421	51	the	the	DET
ftr-424	1421	52	two	two	NUM
ftr-424	1421	53	.	.	PUNCT
ftr-424	1422	1	4	4	NUM
ftr-424	1422	2	.	.	X
ftr-424	1422	3	harmonization	harmonization	NOUN
ftr-424	1422	4	of	of	ADP
ftr-424	1422	5	medical	medical	ADJ
ftr-424	1422	6	expense	expense	NOUN
ftr-424	1422	7	deductions	deduction	NOUN
ftr-424	1422	8	the	the	DET
ftr-424	1422	9	penalizing	penalize	VERB
ftr-424	1422	10	approach	approach	NOUN
ftr-424	1422	11	of	of	ADP
ftr-424	1422	12	further	far	ADV
ftr-424	1422	13	limiting	limit	VERB
ftr-424	1422	14	medical	medical	ADJ
ftr-424	1422	15	expenses	expense	NOUN
ftr-424	1422	16	for	for	ADP
ftr-424	1422	17	amt	amt	PROPN
ftr-424	1422	18	purposes	purpose	NOUN
ftr-424	1422	19	is	be	AUX
ftr-424	1422	20	simply	simply	ADV
ftr-424	1422	21	too	too	ADV
ftr-424	1422	22	blunt	blunt	ADJ
ftr-424	1422	23	a	a	DET
ftr-424	1422	24	sword	sword	NOUN
ftr-424	1422	25	.	.	PUNCT
ftr-424	1423	1	it	it	PRON
ftr-424	1423	2	would	would	AUX
ftr-424	1423	3	be	be	AUX
ftr-424	1423	4	far	far	ADV
ftr-424	1423	5	better	well	ADJ
ftr-424	1423	6	for	for	ADP
ftr-424	1423	7	tax	tax	NOUN
ftr-424	1423	8	administrators	administrator	NOUN
ftr-424	1423	9	carefully	carefully	ADV
ftr-424	1423	10	to	to	PART
ftr-424	1423	11	review	review	VERB
ftr-424	1423	12	provisions	provision	NOUN
ftr-424	1423	13	for	for	ADP
ftr-424	1423	14	deductibility	deductibility	NOUN
ftr-424	1423	15	of	of	ADP
ftr-424	1423	16	medical	medical	ADJ
ftr-424	1423	17	expenses	expense	NOUN
ftr-424	1423	18	under	under	ADP
ftr-424	1423	19	the	the	DET
ftr-424	1423	20	regular	regular	ADJ
ftr-424	1423	21	tax	tax	NOUN
ftr-424	1423	22	system	system	NOUN
ftr-424	1423	23	in	in	ADP
ftr-424	1423	24	order	order	NOUN
ftr-424	1423	25	to	to	PART
ftr-424	1423	26	restrict	restrict	VERB
ftr-424	1423	27	further	far	ADV
ftr-424	1423	28	the	the	DET
ftr-424	1423	29	ability	ability	NOUN
ftr-424	1423	30	of	of	ADP
ftr-424	1423	31	wealthy	wealthy	ADJ
ftr-424	1423	32	taxpayers	taxpayer	NOUN
ftr-424	1423	33	to	to	PART
ftr-424	1423	34	deduct	deduct	VERB
ftr-424	1423	35	items	item	NOUN
ftr-424	1423	36	that	that	PRON
ftr-424	1423	37	may	may	AUX
ftr-424	1423	38	be	be	AUX
ftr-424	1423	39	more	more	ADV
ftr-424	1423	40	personal	personal	ADJ
ftr-424	1423	41	than	than	ADP
ftr-424	1423	42	medically	medically	ADV
ftr-424	1423	43	necessary	necessary	ADJ
ftr-424	1423	44	.	.	PUNCT
ftr-424	1424	1	in	in	ADP
ftr-424	1424	2	any	any	DET
ftr-424	1424	3	event	event	NOUN
ftr-424	1424	4	,	,	PUNCT
ftr-424	1424	5	if	if	SCONJ
ftr-424	1424	6	medical	medical	ADJ
ftr-424	1424	7	expenses	expense	NOUN
ftr-424	1424	8	are	be	AUX
ftr-424	1424	9	deductible	deductible	ADJ
ftr-424	1424	10	for	for	ADP
ftr-424	1424	11	purposes	purpose	NOUN
ftr-424	1424	12	of	of	ADP
ftr-424	1424	13	257	257	NUM
ftr-424	1424	14	.	.	PUNCT
ftr-424	1425	1	see	see	VERB
ftr-424	1425	2	,	,	PUNCT
ftr-424	1425	3	e.g.	e.g.	ADV
ftr-424	1425	4	,	,	PUNCT
ftr-424	1425	5	luscombe	luscombe	NOUN
ftr-424	1425	6	,	,	PUNCT
ftr-424	1425	7	supra	supra	PROPN
ftr-424	1425	8	note	note	PROPN
ftr-424	1425	9	8	8	NUM
ftr-424	1425	10	,	,	PUNCT
ftr-424	1425	11	at	at	ADP
ftr-424	1425	12	4	4	NUM
ftr-424	1425	13	(	(	PUNCT
ftr-424	1425	14	"	"	PUNCT
ftr-424	1425	15	it	it	PRON
ftr-424	1425	16	is	be	AUX
ftr-424	1425	17	hard	hard	ADJ
ftr-424	1425	18	to	to	PART
ftr-424	1425	19	get	get	VERB
ftr-424	1425	20	too	too	ADV
ftr-424	1425	21	excited	excited	ADJ
ftr-424	1425	22	about	about	ADP
ftr-424	1425	23	an	an	DET
ftr-424	1425	24	amt	amt	PROPN
ftr-424	1425	25	problem	problem	NOUN
ftr-424	1425	26	when	when	SCONJ
ftr-424	1425	27	the	the	DET
ftr-424	1425	28	amt	amt	PROPN
ftr-424	1425	29	has	have	AUX
ftr-424	1425	30	largely	largely	ADV
ftr-424	1425	31	achieved	achieve	VERB
ftr-424	1425	32	its	its	PRON
ftr-424	1425	33	purpose	purpose	NOUN
ftr-424	1425	34	but	but	CCONJ
ftr-424	1425	35	has	have	VERB
ftr-424	1425	36	a	a	DET
ftr-424	1425	37	principal	principal	ADJ
ftr-424	1425	38	defect	defect	NOUN
ftr-424	1425	39	of	of	ADP
ftr-424	1425	40	not	not	PART
ftr-424	1425	41	having	having	AUX
ftr-424	1425	42	been	be	AUX
ftr-424	1425	43	adjusted	adjust	VERB
ftr-424	1425	44	for	for	ADP
ftr-424	1425	45	inflation	inflation	NOUN
ftr-424	1425	46	.	.	PUNCT
ftr-424	1426	1	we	we	PRON
ftr-424	1426	2	just	just	ADV
ftr-424	1426	3	start	start	VERB
ftr-424	1426	4	adjusting	adjust	VERB
ftr-424	1426	5	it	it	PRON
ftr-424	1426	6	for	for	ADP
ftr-424	1426	7	inflation	inflation	NOUN
ftr-424	1426	8	,	,	PUNCT
ftr-424	1426	9	and	and	CCONJ
ftr-424	1426	10	the	the	DET
ftr-424	1426	11	problem	problem	NOUN
ftr-424	1426	12	goes	go	VERB
ftr-424	1426	13	away	away	ADV
ftr-424	1426	14	.	.	PUNCT
ftr-424	1426	15	"	"	PUNCT
ftr-424	1426	16	)	)	PUNCT
ftr-424	1426	17	.	.	PUNCT
ftr-424	1427	1	258	258	NUM
ftr-424	1427	2	.	.	PUNCT
ftr-424	1428	1	see	see	VERB
ftr-424	1428	2	supra	supra	PROPN
ftr-424	1428	3	note	note	PROPN
ftr-424	1428	4	139	139	NUM
ftr-424	1428	5	.	.	PUNCT
ftr-424	1429	1	[	[	X
ftr-424	1429	2	v	v	X
ftr-424	1429	3	/	/	SYM
ftr-424	1429	4	ol	ol	PROPN
ftr-424	1429	5	.	.	PROPN
ftr-424	1429	6	6:9	6:9	NUM
ftr-424	1430	1	congress	congress	PROPN
ftr-424	1430	2	fiddles	fiddle	VERB
ftr-424	1430	3	while	while	SCONJ
ftr-424	1430	4	middle	middle	PROPN
ftr-424	1430	5	america	america	PROPN
ftr-424	1430	6	burns	burn	VERB
ftr-424	1430	7	the	the	DET
ftr-424	1430	8	regular	regular	ADJ
ftr-424	1430	9	tax	tax	NOUN
ftr-424	1430	10	system	system	NOUN
ftr-424	1430	11	,	,	PUNCT
ftr-424	1430	12	they	they	PRON
ftr-424	1430	13	should	should	AUX
ftr-424	1430	14	be	be	AUX
ftr-424	1430	15	deductible	deductible	ADJ
ftr-424	1430	16	for	for	ADP
ftr-424	1430	17	the	the	DET
ftr-424	1430	18	amt	amt	PROPN
ftr-424	1430	19	system	system	NOUN
ftr-424	1430	20	.	.	PUNCT
ftr-424	1431	1	this	this	PRON
ftr-424	1431	2	is	be	AUX
ftr-424	1431	3	one	one	NUM
ftr-424	1431	4	area	area	NOUN
ftr-424	1431	5	where	where	SCONJ
ftr-424	1431	6	anything	anything	PRON
ftr-424	1431	7	other	other	ADJ
ftr-424	1431	8	than	than	ADP
ftr-424	1431	9	consistency	consistency	NOUN
ftr-424	1431	10	between	between	ADP
ftr-424	1431	11	the	the	DET
ftr-424	1431	12	two	two	NUM
ftr-424	1431	13	systems	system	NOUN
ftr-424	1431	14	appears	appear	VERB
ftr-424	1431	15	senseless	senseless	ADJ
ftr-424	1431	16	.	.	PUNCT
ftr-424	1432	1	5	5	X
ftr-424	1432	2	.	.	X
ftr-424	1432	3	retention	retention	NOUN
ftr-424	1432	4	of	of	ADP
ftr-424	1432	5	excess	excess	ADJ
ftr-424	1432	6	state	state	NOUN
ftr-424	1432	7	taxes	taxis	NOUN
ftr-424	1432	8	preference	preference	NOUN
ftr-424	1432	9	based	base	VERB
ftr-424	1432	10	on	on	ADP
ftr-424	1432	11	the	the	DET
ftr-424	1432	12	arguments	argument	NOUN
ftr-424	1432	13	establishing	establish	VERB
ftr-424	1432	14	a	a	DET
ftr-424	1432	15	personal	personal	ADJ
ftr-424	1432	16	consumption	consumption	NOUN
ftr-424	1432	17	element	element	NOUN
ftr-424	1432	18	in	in	ADP
ftr-424	1432	19	state	state	NOUN
ftr-424	1432	20	and	and	CCONJ
ftr-424	1432	21	local	local	ADJ
ftr-424	1432	22	taxes	taxis	NOUN
ftr-424	1432	23	,	,	PUNCT
ftr-424	1432	24	it	it	PRON
ftr-424	1432	25	seems	seem	VERB
ftr-424	1432	26	reasonable	reasonable	ADJ
ftr-424	1432	27	not	not	PART
ftr-424	1432	28	to	to	PART
ftr-424	1432	29	permit	permit	VERB
ftr-424	1432	30	more	more	ADJ
ftr-424	1432	31	than	than	ADP
ftr-424	1432	32	some	some	DET
ftr-424	1432	33	baseline	baseline	NOUN
ftr-424	1432	34	amount	amount	NOUN
ftr-424	1432	35	of	of	ADP
ftr-424	1432	36	state	state	NOUN
ftr-424	1432	37	and	and	CCONJ
ftr-424	1432	38	local	local	ADJ
ftr-424	1432	39	taxes	taxis	NOUN
ftr-424	1432	40	to	to	PART
ftr-424	1432	41	be	be	AUX
ftr-424	1432	42	deducted	deduct	VERB
ftr-424	1432	43	.	.	PUNCT
ftr-424	1433	1	the	the	DET
ftr-424	1433	2	baseline	baseline	NOUN
ftr-424	1433	3	amount	amount	NOUN
ftr-424	1433	4	is	be	AUX
ftr-424	1433	5	not	not	PART
ftr-424	1433	6	normatively	normatively	ADV
ftr-424	1433	7	required	require	VERB
ftr-424	1433	8	,	,	PUNCT
ftr-424	1433	9	but	but	CCONJ
ftr-424	1433	10	intended	intend	VERB
ftr-424	1433	11	to	to	PART
ftr-424	1433	12	assuage	assuage	VERB
ftr-424	1433	13	concerns	concern	NOUN
ftr-424	1433	14	of	of	ADP
ftr-424	1433	15	those	those	PRON
ftr-424	1433	16	on	on	ADP
ftr-424	1433	17	the	the	DET
ftr-424	1433	18	borderline	borderline	NOUN
ftr-424	1433	19	of	of	ADP
ftr-424	1433	20	amt	amt	PROPN
ftr-424	1433	21	liability	liability	NOUN
ftr-424	1433	22	that	that	SCONJ
ftr-424	1433	23	they	they	PRON
ftr-424	1433	24	are	be	AUX
ftr-424	1433	25	not	not	PART
ftr-424	1433	26	being	be	AUX
ftr-424	1433	27	unfairly	unfairly	ADV
ftr-424	1433	28	brought	bring	VERB
ftr-424	1433	29	within	within	ADP
ftr-424	1433	30	the	the	DET
ftr-424	1433	31	amt	amt	PROPN
ftr-424	1433	32	's	's	PART
ftr-424	1433	33	grasp	grasp	NOUN
ftr-424	1433	34	.	.	PUNCT
ftr-424	1434	1	this	this	DET
ftr-424	1434	2	ceiling	ceiling	NOUN
ftr-424	1434	3	for	for	ADP
ftr-424	1434	4	the	the	DET
ftr-424	1434	5	state	state	NOUN
ftr-424	1434	6	and	and	CCONJ
ftr-424	1434	7	local	local	ADJ
ftr-424	1434	8	tax	tax	NOUN
ftr-424	1434	9	deduction	deduction	NOUN
ftr-424	1434	10	could	could	AUX
ftr-424	1434	11	be	be	AUX
ftr-424	1434	12	determined	determine	VERB
ftr-424	1434	13	empirically	empirically	ADV
ftr-424	1434	14	based	base	VERB
ftr-424	1434	15	on	on	ADP
ftr-424	1434	16	national	national	ADJ
ftr-424	1434	17	averages	average	NOUN
ftr-424	1434	18	for	for	ADP
ftr-424	1434	19	state	state	NOUN
ftr-424	1434	20	taxes	taxis	NOUN
ftr-424	1434	21	.	.	PUNCT
ftr-424	1435	1	in	in	ADP
ftr-424	1435	2	2001	2001	NUM
ftr-424	1435	3	,	,	PUNCT
ftr-424	1435	4	average	average	ADJ
ftr-424	1435	5	per	per	ADP
ftr-424	1435	6	capita	capita	X
ftr-424	1435	7	state	state	NOUN
ftr-424	1435	8	taxes	taxis	NOUN
ftr-424	1435	9	ranged	range	VERB
ftr-424	1435	10	between	between	ADP
ftr-424	1435	11	approximately	approximately	ADV
ftr-424	1435	12	$	$	SYM
ftr-424	1435	13	300	300	NUM
ftr-424	1435	14	and	and	CCONJ
ftr-424	1435	15	$	$	SYM
ftr-424	1435	16	1800.259	1800.259	NUM
ftr-424	1435	17	this	this	PRON
ftr-424	1435	18	suggests	suggest	VERB
ftr-424	1435	19	that	that	SCONJ
ftr-424	1435	20	it	it	PRON
ftr-424	1435	21	would	would	AUX
ftr-424	1435	22	be	be	AUX
ftr-424	1435	23	possible	possible	ADJ
ftr-424	1435	24	to	to	PART
ftr-424	1435	25	establish	establish	VERB
ftr-424	1435	26	a	a	DET
ftr-424	1435	27	generous	generous	ADJ
ftr-424	1435	28	amt	amt	PROPN
ftr-424	1435	29	deduction	deduction	NOUN
ftr-424	1435	30	ceiling	ceiling	NOUN
ftr-424	1435	31	for	for	ADP
ftr-424	1435	32	state	state	NOUN
ftr-424	1435	33	and	and	CCONJ
ftr-424	1435	34	local	local	ADJ
ftr-424	1435	35	taxes	taxis	NOUN
ftr-424	1435	36	of	of	ADP
ftr-424	1435	37	around	around	ADP
ftr-424	1435	38	$	$	SYM
ftr-424	1435	39	5000	5000	NUM
ftr-424	1435	40	.	.	PUNCT
ftr-424	1436	1	state	state	NOUN
ftr-424	1436	2	taxes	taxis	NOUN
ftr-424	1436	3	in	in	ADP
ftr-424	1436	4	excess	excess	NOUN
ftr-424	1436	5	of	of	ADP
ftr-424	1436	6	this	this	DET
ftr-424	1436	7	baseline	baseline	NOUN
ftr-424	1436	8	amount	amount	NOUN
ftr-424	1436	9	would	would	AUX
ftr-424	1436	10	be	be	AUX
ftr-424	1436	11	treated	treat	VERB
ftr-424	1436	12	as	as	ADP
ftr-424	1436	13	a	a	DET
ftr-424	1436	14	preference	preference	NOUN
ftr-424	1436	15	item	item	NOUN
ftr-424	1436	16	as	as	ADP
ftr-424	1436	17	under	under	ADP
ftr-424	1436	18	the	the	DET
ftr-424	1436	19	current	current	ADJ
ftr-424	1436	20	amt	amt	PROPN
ftr-424	1436	21	system	system	NOUN
ftr-424	1436	22	.	.	PUNCT
ftr-424	1437	1	6	6	X
ftr-424	1437	2	.	.	X
ftr-424	1437	3	recalculation	recalculation	NOUN
ftr-424	1437	4	of	of	ADP
ftr-424	1437	5	gain	gain	NOUN
ftr-424	1437	6	on	on	ADP
ftr-424	1437	7	incentive	incentive	NOUN
ftr-424	1437	8	stock	stock	NOUN
ftr-424	1437	9	options	option	NOUN
ftr-424	1437	10	as	as	SCONJ
ftr-424	1437	11	noted	note	VERB
ftr-424	1437	12	in	in	ADP
ftr-424	1437	13	part	part	NOUN
ftr-424	1437	14	iv	iv	ADP
ftr-424	1437	15	,	,	PUNCT
ftr-424	1437	16	i	i	PRON
ftr-424	1437	17	see	see	VERB
ftr-424	1437	18	little	little	ADJ
ftr-424	1437	19	merit	merit	NOUN
ftr-424	1437	20	in	in	ADP
ftr-424	1437	21	providing	provide	VERB
ftr-424	1437	22	for	for	ADP
ftr-424	1437	23	wholesale	wholesale	ADJ
ftr-424	1437	24	exclusion	exclusion	NOUN
ftr-424	1437	25	of	of	ADP
ftr-424	1437	26	gain	gain	NOUN
ftr-424	1437	27	from	from	ADP
ftr-424	1437	28	iso	iso	NOUN
ftr-424	1437	29	exercise	exercise	NOUN
ftr-424	1437	30	under	under	ADP
ftr-424	1437	31	the	the	DET
ftr-424	1437	32	amt	amt	PROPN
ftr-424	1437	33	by	by	ADP
ftr-424	1437	34	eliminating	eliminate	VERB
ftr-424	1437	35	iso	iso	NOUN
ftr-424	1437	36	gain	gain	NOUN
ftr-424	1437	37	as	as	ADP
ftr-424	1437	38	an	an	DET
ftr-424	1437	39	add	add	VERB
ftr-424	1437	40	-	-	PUNCT
ftr-424	1437	41	back	back	NOUN
ftr-424	1437	42	amt	amt	PROPN
ftr-424	1437	43	preference	preference	NOUN
ftr-424	1437	44	item	item	NOUN
ftr-424	1437	45	.	.	PUNCT
ftr-424	1438	1	although	although	SCONJ
ftr-424	1438	2	the	the	DET
ftr-424	1438	3	application	application	NOUN
ftr-424	1438	4	of	of	ADP
ftr-424	1438	5	the	the	DET
ftr-424	1438	6	amt	amt	PROPN
ftr-424	1438	7	to	to	ADP
ftr-424	1438	8	options	option	NOUN
ftr-424	1438	9	primarily	primarily	ADV
ftr-424	1438	10	creates	create	VERB
ftr-424	1438	11	a	a	DET
ftr-424	1438	12	difference	difference	NOUN
ftr-424	1438	13	in	in	ADP
ftr-424	1438	14	when	when	SCONJ
ftr-424	1438	15	the	the	DET
ftr-424	1438	16	income	income	NOUN
ftr-424	1438	17	is	be	AUX
ftr-424	1438	18	taken	take	VERB
ftr-424	1438	19	into	into	ADP
ftr-424	1438	20	account	account	NOUN
ftr-424	1438	21	,	,	PUNCT
ftr-424	1438	22	removal	removal	NOUN
ftr-424	1438	23	of	of	ADP
ftr-424	1438	24	the	the	DET
ftr-424	1438	25	preference	preference	NOUN
ftr-424	1438	26	would	would	AUX
ftr-424	1438	27	undermine	undermine	VERB
ftr-424	1438	28	the	the	DET
ftr-424	1438	29	coherence	coherence	NOUN
ftr-424	1438	30	of	of	ADP
ftr-424	1438	31	the	the	DET
ftr-424	1438	32	amt	amt	PROPN
ftr-424	1438	33	's	's	PART
ftr-424	1438	34	targeting	targeting	NOUN
ftr-424	1438	35	,	,	PUNCT
ftr-424	1438	36	since	since	SCONJ
ftr-424	1438	37	many	many	ADJ
ftr-424	1438	38	recipients	recipient	NOUN
ftr-424	1438	39	of	of	ADP
ftr-424	1438	40	incentive	incentive	NOUN
ftr-424	1438	41	stock	stock	NOUN
ftr-424	1438	42	options	option	NOUN
ftr-424	1438	43	are	be	AUX
ftr-424	1438	44	highly	highly	ADV
ftr-424	1438	45	paid	pay	VERB
ftr-424	1438	46	managers	manager	NOUN
ftr-424	1438	47	and	and	CCONJ
ftr-424	1438	48	ceos.26	ceos.26	ADJ
ftr-424	1438	49	elimination	elimination	NOUN
ftr-424	1438	50	of	of	ADP
ftr-424	1438	51	the	the	DET
ftr-424	1438	52	amt	amt	PROPN
ftr-424	1438	53	preference	preference	NOUN
ftr-424	1438	54	would	would	AUX
ftr-424	1438	55	also	also	ADV
ftr-424	1438	56	disregard	disregard	VERB
ftr-424	1438	57	the	the	DET
ftr-424	1438	58	special	special	ADJ
ftr-424	1438	59	status	status	NOUN
ftr-424	1438	60	given	give	VERB
ftr-424	1438	61	incentive	incentive	NOUN
ftr-424	1438	62	stock	stock	NOUN
ftr-424	1438	63	options	option	NOUN
ftr-424	1438	64	compared	compare	VERB
ftr-424	1438	65	to	to	ADP
ftr-424	1438	66	other	other	ADJ
ftr-424	1438	67	compensatory	compensatory	ADJ
ftr-424	1438	68	plans	plan	NOUN
ftr-424	1438	69	as	as	ADV
ftr-424	1438	70	well	well	ADV
ftr-424	1438	71	as	as	ADP
ftr-424	1438	72	the	the	DET
ftr-424	1438	73	monetary	monetary	ADJ
ftr-424	1438	74	and	and	CCONJ
ftr-424	1438	75	non	non	ADJ
ftr-424	1438	76	-	-	ADJ
ftr-424	1438	77	monetary	monetary	ADJ
ftr-424	1438	78	benefits	benefit	NOUN
ftr-424	1438	79	accruing	accrue	VERB
ftr-424	1438	80	to	to	ADP
ftr-424	1438	81	those	those	PRON
ftr-424	1438	82	who	who	PRON
ftr-424	1438	83	acquire	acquire	VERB
ftr-424	1438	84	large	large	ADJ
ftr-424	1438	85	blocks	block	NOUN
ftr-424	1438	86	of	of	ADP
ftr-424	1438	87	highly	highly	ADV
ftr-424	1438	88	valued	value	VERB
ftr-424	1438	89	stock	stock	NOUN
ftr-424	1438	90	under	under	ADP
ftr-424	1438	91	option	option	NOUN
ftr-424	1438	92	grants	grant	NOUN
ftr-424	1438	93	.	.	PUNCT
ftr-424	1439	1	it	it	PRON
ftr-424	1439	2	would	would	AUX
ftr-424	1439	3	thus	thus	ADV
ftr-424	1439	4	go	go	VERB
ftr-424	1439	5	against	against	ADP
ftr-424	1439	6	the	the	DET
ftr-424	1439	7	distributive	distributive	ADJ
ftr-424	1439	8	justice	justice	NOUN
ftr-424	1439	9	values	value	NOUN
ftr-424	1439	10	that	that	PRON
ftr-424	1439	11	underlie	underlie	VERB
ftr-424	1439	12	the	the	DET
ftr-424	1439	13	argument	argument	NOUN
ftr-424	1439	14	for	for	ADP
ftr-424	1439	15	retaining	retain	VERB
ftr-424	1439	16	the	the	DET
ftr-424	1439	17	amt	amt	PROPN
ftr-424	1439	18	system	system	NOUN
ftr-424	1439	19	.	.	PUNCT
ftr-424	1440	1	in	in	ADP
ftr-424	1440	2	restricted	restricted	ADJ
ftr-424	1440	3	circumstances	circumstance	NOUN
ftr-424	1440	4	,	,	PUNCT
ftr-424	1440	5	however	however	ADV
ftr-424	1440	6	,	,	PUNCT
ftr-424	1440	7	it	it	PRON
ftr-424	1440	8	may	may	AUX
ftr-424	1440	9	be	be	AUX
ftr-424	1440	10	appropriate	appropriate	ADJ
ftr-424	1440	11	to	to	PART
ftr-424	1440	12	permit	permit	VERB
ftr-424	1440	13	partial	partial	ADJ
ftr-424	1440	14	relief	relief	NOUN
ftr-424	1440	15	from	from	ADP
ftr-424	1440	16	the	the	DET
ftr-424	1440	17	current	current	ADJ
ftr-424	1440	18	impact	impact	NOUN
ftr-424	1440	19	of	of	ADP
ftr-424	1440	20	the	the	DET
ftr-424	1440	21	amt	amt	PROPN
ftr-424	1440	22	on	on	ADP
ftr-424	1440	23	those	those	PRON
ftr-424	1440	24	who	who	PRON
ftr-424	1440	25	exercise	exercise	VERB
ftr-424	1440	26	isos	isos	ADV
ftr-424	1440	27	.	.	PUNCT
ftr-424	1441	1	the	the	DET
ftr-424	1441	2	suggestion	suggestion	NOUN
ftr-424	1441	3	here	here	ADV
ftr-424	1441	4	is	be	AUX
ftr-424	1441	5	that	that	SCONJ
ftr-424	1441	6	this	this	DET
ftr-424	1441	7	relief	relief	NOUN
ftr-424	1441	8	be	be	AUX
ftr-424	1441	9	limited	limit	VERB
ftr-424	1441	10	to	to	ADP
ftr-424	1441	11	taxpayers	taxpayer	NOUN
ftr-424	1441	12	whose	whose	DET
ftr-424	1441	13	stock	stock	NOUN
ftr-424	1441	14	purchased	purchase	VERB
ftr-424	1441	15	on	on	ADP
ftr-424	1441	16	exercise	exercise	NOUN
ftr-424	1441	17	of	of	ADP
ftr-424	1441	18	isos	isos	PROPN
ftr-424	1441	19	loses	lose	VERB
ftr-424	1441	20	all	all	PRON
ftr-424	1441	21	(	(	PUNCT
ftr-424	1441	22	or	or	CCONJ
ftr-424	1441	23	all	all	PRON
ftr-424	1441	24	but	but	CCONJ
ftr-424	1441	25	a	a	DET
ftr-424	1441	26	de	de	X
ftr-424	1441	27	minimis	minimis	NOUN
ftr-424	1441	28	portion	portion	NOUN
ftr-424	1441	29	)	)	PUNCT
ftr-424	1441	30	of	of	ADP
ftr-424	1441	31	its	its	PRON
ftr-424	1441	32	value	value	NOUN
ftr-424	1441	33	in	in	ADP
ftr-424	1441	34	excess	excess	NOUN
ftr-424	1441	35	of	of	ADP
ftr-424	1441	36	the	the	DET
ftr-424	1441	37	exercise	exercise	NOUN
ftr-424	1441	38	price	price	NOUN
ftr-424	1441	39	before	before	ADP
ftr-424	1441	40	the	the	DET
ftr-424	1441	41	end	end	NOUN
ftr-424	1441	42	of	of	ADP
ftr-424	1441	43	the	the	DET
ftr-424	1441	44	259	259	NUM
ftr-424	1441	45	.	.	PUNCT
ftr-424	1442	1	jeanne	jeanne	PROPN
ftr-424	1442	2	sahadi	sahadi	PROPN
ftr-424	1442	3	,	,	PUNCT
ftr-424	1442	4	tax	tax	NOUN
ftr-424	1442	5	-	-	PUNCT
ftr-424	1442	6	friendly	friendly	ADJ
ftr-424	1442	7	places	place	NOUN
ftr-424	1442	8	2003	2003	NUM
ftr-424	1442	9	,	,	PUNCT
ftr-424	1442	10	cnn	cnn	PROPN
ftr-424	1442	11	/	/	SYM
ftr-424	1442	12	money	money	NOUN
ftr-424	1442	13	,	,	PUNCT
ftr-424	1442	14	apr	apr	NOUN
ftr-424	1442	15	.	.	PROPN
ftr-424	1442	16	9	9	NUM
ftr-424	1442	17	,	,	PUNCT
ftr-424	1442	18	2003	2003	NUM
ftr-424	1442	19	,	,	PUNCT
ftr-424	1442	20	at	at	ADP
ftr-424	1442	21	http://money.cnn.com/2003/04/o8/pf/taxes/q_taxfriendly	http://money.cnn.com/2003/04/o8/pf/taxes/q_taxfriendly	PROPN
ftr-424	1442	22	(	(	PUNCT
ftr-424	1442	23	last	last	ADV
ftr-424	1442	24	visited	visit	VERB
ftr-424	1442	25	july	july	PROPN
ftr-424	1442	26	15	15	NUM
ftr-424	1442	27	,	,	PUNCT
ftr-424	1442	28	2004	2004	NUM
ftr-424	1442	29	)	)	PUNCT
ftr-424	1442	30	.	.	PUNCT
ftr-424	1443	1	these	these	DET
ftr-424	1443	2	figures	figure	NOUN
ftr-424	1443	3	are	be	AUX
ftr-424	1443	4	based	base	VERB
ftr-424	1443	5	on	on	ADP
ftr-424	1443	6	state	state	NOUN
ftr-424	1443	7	reports	report	NOUN
ftr-424	1443	8	published	publish	VERB
ftr-424	1443	9	by	by	ADP
ftr-424	1443	10	the	the	DET
ftr-424	1443	11	tax	tax	NOUN
ftr-424	1443	12	foundation	foundation	NOUN
ftr-424	1443	13	,	,	PUNCT
ftr-424	1443	14	at	at	ADP
ftr-424	1443	15	http://www.taxfoundation.org	http://www.taxfoundation.org	PROPN
ftr-424	1443	16	.	.	PUNCT
ftr-424	1444	1	260	260	NUM
ftr-424	1444	2	.	.	PUNCT
ftr-424	1445	1	see	see	VERB
ftr-424	1445	2	leonhardt	leonhardt	PROPN
ftr-424	1445	3	,	,	PUNCT
ftr-424	1445	4	supra	supra	PROPN
ftr-424	1445	5	note	note	NOUN
ftr-424	1445	6	221	221	NUM
ftr-424	1445	7	.	.	PUNCT
ftr-424	1445	8	2004	2004	NUM
ftr-424	1445	9	.	.	PUNCT
ftr-424	1445	10	]	]	PUNCT
ftr-424	1446	1	florida	florida	PROPN
ftr-424	1446	2	tax	tax	PROPN
ftr-424	1446	3	review	review	NOUN
ftr-424	1446	4	filing	filing	NOUN
ftr-424	1446	5	period	period	NOUN
ftr-424	1446	6	for	for	ADP
ftr-424	1446	7	the	the	DET
ftr-424	1446	8	return	return	NOUN
ftr-424	1446	9	for	for	ADP
ftr-424	1446	10	the	the	DET
ftr-424	1446	11	taxable	taxable	ADJ
ftr-424	1446	12	year	year	NOUN
ftr-424	1446	13	of	of	ADP
ftr-424	1446	14	exercise	exercise	NOUN
ftr-424	1446	15	of	of	ADP
ftr-424	1446	16	the	the	DET
ftr-424	1446	17	isos	isos	NOUN
ftr-424	1446	18	.	.	PUNCT
ftr-424	1447	1	this	this	DET
ftr-424	1447	2	circumstance	circumstance	NOUN
ftr-424	1447	3	results	result	VERB
ftr-424	1447	4	unambiguously	unambiguously	ADV
ftr-424	1447	5	in	in	ADP
ftr-424	1447	6	considerable	considerable	ADJ
ftr-424	1447	7	phantom	phantom	ADJ
ftr-424	1447	8	gain	gain	NOUN
ftr-424	1447	9	to	to	PART
ftr-424	1447	10	which	which	PRON
ftr-424	1447	11	amt	amt	PROPN
ftr-424	1447	12	applicability	applicability	NOUN
ftr-424	1447	13	may	may	AUX
ftr-424	1447	14	appear	appear	VERB
ftr-424	1447	15	punitive	punitive	ADJ
ftr-424	1447	16	.	.	PUNCT
ftr-424	1448	1	as	as	SCONJ
ftr-424	1448	2	stated	state	VERB
ftr-424	1448	3	,	,	PUNCT
ftr-424	1448	4	the	the	DET
ftr-424	1448	5	proposed	propose	VERB
ftr-424	1448	6	relief	relief	NOUN
ftr-424	1448	7	is	be	AUX
ftr-424	1448	8	not	not	PART
ftr-424	1448	9	intended	intend	VERB
ftr-424	1448	10	to	to	PART
ftr-424	1448	11	permit	permit	VERB
ftr-424	1448	12	all	all	DET
ftr-424	1448	13	taxpayers	taxpayer	NOUN
ftr-424	1448	14	to	to	PART
ftr-424	1448	15	limit	limit	VERB
ftr-424	1448	16	their	their	PRON
ftr-424	1448	17	amt	amt	PROPN
ftr-424	1448	18	tax	tax	NOUN
ftr-424	1448	19	liability	liability	NOUN
ftr-424	1448	20	.	.	PUNCT
ftr-424	1449	1	the	the	DET
ftr-424	1449	2	provision	provision	NOUN
ftr-424	1449	3	is	be	AUX
ftr-424	1449	4	not	not	PART
ftr-424	1449	5	proposed	propose	VERB
ftr-424	1449	6	to	to	PART
ftr-424	1449	7	apply	apply	VERB
ftr-424	1449	8	,	,	PUNCT
ftr-424	1449	9	for	for	ADP
ftr-424	1449	10	example	example	NOUN
ftr-424	1449	11	,	,	PUNCT
ftr-424	1449	12	to	to	ADP
ftr-424	1449	13	a	a	DET
ftr-424	1449	14	typical	typical	ADJ
ftr-424	1449	15	employee	employee	NOUN
ftr-424	1449	16	/	/	SYM
ftr-424	1449	17	taxpayer	taxpayer	NOUN
ftr-424	1449	18	who	who	PRON
ftr-424	1449	19	exercises	exercise	VERB
ftr-424	1449	20	isos	isos	ADV
ftr-424	1449	21	for	for	ADP
ftr-424	1449	22	a	a	DET
ftr-424	1449	23	significant	significant	ADJ
ftr-424	1449	24	gain	gain	NOUN
ftr-424	1449	25	,	,	PUNCT
ftr-424	1449	26	retains	retain	VERB
ftr-424	1449	27	the	the	DET
ftr-424	1449	28	stock	stock	NOUN
ftr-424	1449	29	for	for	ADP
ftr-424	1449	30	several	several	ADJ
ftr-424	1449	31	years	year	NOUN
ftr-424	1449	32	and	and	CCONJ
ftr-424	1449	33	sells	sell	VERB
ftr-424	1449	34	the	the	DET
ftr-424	1449	35	stock	stock	NOUN
ftr-424	1449	36	later	later	ADV
ftr-424	1449	37	for	for	ADP
ftr-424	1449	38	a	a	DET
ftr-424	1449	39	substantial	substantial	ADJ
ftr-424	1449	40	net	net	ADJ
ftr-424	1449	41	capital	capital	NOUN
ftr-424	1449	42	gain	gain	NOUN
ftr-424	1449	43	.	.	PUNCT
ftr-424	1450	1	that	that	DET
ftr-424	1450	2	gain	gain	NOUN
ftr-424	1450	3	is	be	AUX
ftr-424	1450	4	appropriately	appropriately	ADV
ftr-424	1450	5	subject	subject	ADJ
ftr-424	1450	6	to	to	ADP
ftr-424	1450	7	tax	tax	NOUN
ftr-424	1450	8	under	under	ADP
ftr-424	1450	9	the	the	DET
ftr-424	1450	10	amt	amt	PROPN
ftr-424	1450	11	in	in	ADP
ftr-424	1450	12	the	the	DET
ftr-424	1450	13	return	return	NOUN
ftr-424	1450	14	for	for	ADP
ftr-424	1450	15	the	the	DET
ftr-424	1450	16	taxable	taxable	ADJ
ftr-424	1450	17	year	year	NOUN
ftr-424	1450	18	of	of	ADP
ftr-424	1450	19	exercise	exercise	NOUN
ftr-424	1450	20	.	.	PUNCT
ftr-424	1451	1	nor	nor	CCONJ
ftr-424	1451	2	is	be	AUX
ftr-424	1451	3	it	it	PRON
ftr-424	1451	4	intended	intend	VERB
ftr-424	1451	5	to	to	PART
ftr-424	1451	6	apply	apply	VERB
ftr-424	1451	7	to	to	ADP
ftr-424	1451	8	employees	employee	NOUN
ftr-424	1451	9	who	who	PRON
ftr-424	1451	10	exercise	exercise	VERB
ftr-424	1451	11	isos	isos	ADV
ftr-424	1451	12	for	for	ADP
ftr-424	1451	13	a	a	DET
ftr-424	1451	14	significant	significant	ADJ
ftr-424	1451	15	gain	gain	NOUN
ftr-424	1451	16	and	and	CCONJ
ftr-424	1451	17	retain	retain	VERB
ftr-424	1451	18	the	the	DET
ftr-424	1451	19	stock	stock	NOUN
ftr-424	1451	20	for	for	ADP
ftr-424	1451	21	a	a	DET
ftr-424	1451	22	few	few	ADJ
ftr-424	1451	23	years	year	NOUN
ftr-424	1451	24	(	(	PUNCT
ftr-424	1451	25	perhaps	perhaps	ADV
ftr-424	1451	26	in	in	ADP
ftr-424	1451	27	response	response	NOUN
ftr-424	1451	28	to	to	ADP
ftr-424	1451	29	tax	tax	NOUN
ftr-424	1451	30	advice	advice	NOUN
ftr-424	1451	31	that	that	PRON
ftr-424	1451	32	retention	retention	NOUN
ftr-424	1451	33	will	will	AUX
ftr-424	1451	34	result	result	VERB
ftr-424	1451	35	in	in	ADP
ftr-424	1451	36	a	a	DET
ftr-424	1451	37	lower	low	ADJ
ftr-424	1451	38	tax	tax	NOUN
ftr-424	1451	39	burden	burden	NOUN
ftr-424	1451	40	because	because	SCONJ
ftr-424	1451	41	of	of	ADP
ftr-424	1451	42	the	the	DET
ftr-424	1451	43	characterization	characterization	NOUN
ftr-424	1451	44	of	of	ADP
ftr-424	1451	45	the	the	DET
ftr-424	1451	46	gain	gain	NOUN
ftr-424	1451	47	as	as	ADP
ftr-424	1451	48	long	long	ADJ
ftr-424	1451	49	-	-	PUNCT
ftr-424	1451	50	term	term	NOUN
ftr-424	1451	51	capital	capital	NOUN
ftr-424	1451	52	gain	gain	NOUN
ftr-424	1451	53	)	)	PUNCT
ftr-424	1451	54	,	,	PUNCT
ftr-424	1451	55	only	only	ADV
ftr-424	1451	56	to	to	PART
ftr-424	1451	57	have	have	VERB
ftr-424	1451	58	it	it	PRON
ftr-424	1451	59	ultimately	ultimately	ADV
ftr-424	1451	60	decline	decline	VERB
ftr-424	1451	61	in	in	ADP
ftr-424	1451	62	value	value	NOUN
ftr-424	1451	63	below	below	ADP
ftr-424	1451	64	the	the	DET
ftr-424	1451	65	amount	amount	NOUN
ftr-424	1451	66	on	on	ADP
ftr-424	1451	67	which	which	PRON
ftr-424	1451	68	they	they	PRON
ftr-424	1451	69	were	be	AUX
ftr-424	1451	70	taxed	tax	VERB
ftr-424	1451	71	several	several	ADJ
ftr-424	1451	72	years	year	NOUN
ftr-424	1451	73	previously	previously	ADV
ftr-424	1451	74	under	under	ADP
ftr-424	1451	75	the	the	DET
ftr-424	1451	76	amt	amt	PROPN
ftr-424	1451	77	.	.	PUNCT
ftr-424	1452	1	this	this	PRON
ftr-424	1452	2	is	be	AUX
ftr-424	1452	3	,	,	PUNCT
ftr-424	1452	4	in	in	ADP
ftr-424	1452	5	fact	fact	NOUN
ftr-424	1452	6	,	,	PUNCT
ftr-424	1452	7	a	a	DET
ftr-424	1452	8	norm	norm	NOUN
ftr-424	1452	9	of	of	ADP
ftr-424	1452	10	capital	capital	NOUN
ftr-424	1452	11	investments	investment	NOUN
ftr-424	1452	12	:	:	PUNCT
ftr-424	1452	13	they	they	PRON
ftr-424	1452	14	are	be	AUX
ftr-424	1452	15	risky	risky	ADJ
ftr-424	1452	16	endeavours	endeavour	NOUN
ftr-424	1452	17	,	,	PUNCT
ftr-424	1452	18	and	and	CCONJ
ftr-424	1452	19	what	what	PRON
ftr-424	1452	20	brings	bring	VERB
ftr-424	1452	21	rewards	reward	NOUN
ftr-424	1452	22	one	one	NUM
ftr-424	1452	23	year	year	NOUN
ftr-424	1452	24	may	may	AUX
ftr-424	1452	25	punish	punish	VERB
ftr-424	1452	26	the	the	DET
ftr-424	1452	27	next	next	ADJ
ftr-424	1452	28	.	.	PUNCT
ftr-424	1453	1	taxpayers	taxpayer	NOUN
ftr-424	1453	2	who	who	PRON
ftr-424	1453	3	accept	accept	VERB
ftr-424	1453	4	stock	stock	NOUN
ftr-424	1453	5	option	option	NOUN
ftr-424	1453	6	grants	grant	NOUN
ftr-424	1453	7	rather	rather	ADV
ftr-424	1453	8	than	than	ADP
ftr-424	1453	9	salary	salary	NOUN
ftr-424	1453	10	and	and	CCONJ
ftr-424	1453	11	retain	retain	VERB
ftr-424	1453	12	the	the	DET
ftr-424	1453	13	stock	stock	NOUN
ftr-424	1453	14	rather	rather	ADV
ftr-424	1453	15	than	than	ADP
ftr-424	1453	16	selling	sell	VERB
ftr-424	1453	17	on	on	ADP
ftr-424	1453	18	exercise	exercise	NOUN
ftr-424	1453	19	in	in	ADP
ftr-424	1453	20	hopes	hope	NOUN
ftr-424	1453	21	of	of	ADP
ftr-424	1453	22	cashing	cash	VERB
ftr-424	1453	23	in	in	ADP
ftr-424	1453	24	on	on	ADP
ftr-424	1453	25	the	the	DET
ftr-424	1453	26	growth	growth	NOUN
ftr-424	1453	27	of	of	ADP
ftr-424	1453	28	a	a	DET
ftr-424	1453	29	start	start	VERB
ftr-424	1453	30	-	-	PUNCT
ftr-424	1453	31	up	up	ADP
ftr-424	1453	32	firm	firm	NOUN
ftr-424	1453	33	are	be	AUX
ftr-424	1453	34	essentially	essentially	ADV
ftr-424	1453	35	making	make	VERB
ftr-424	1453	36	a	a	DET
ftr-424	1453	37	risky	risky	ADJ
ftr-424	1453	38	investment	investment	NOUN
ftr-424	1453	39	with	with	ADP
ftr-424	1453	40	compensation	compensation	NOUN
ftr-424	1453	41	income	income	NOUN
ftr-424	1453	42	in	in	ADP
ftr-424	1453	43	the	the	DET
ftr-424	1453	44	hopes	hope	NOUN
ftr-424	1453	45	that	that	SCONJ
ftr-424	1453	46	they	they	PRON
ftr-424	1453	47	will	will	AUX
ftr-424	1453	48	win	win	VERB
ftr-424	1453	49	on	on	ADP
ftr-424	1453	50	both	both	DET
ftr-424	1453	51	counts	count	NOUN
ftr-424	1453	52	avoid	avoid	VERB
ftr-424	1453	53	ordinary	ordinary	ADJ
ftr-424	1453	54	income	income	NOUN
ftr-424	1453	55	rates	rate	NOUN
ftr-424	1453	56	on	on	ADP
ftr-424	1453	57	their	their	PRON
ftr-424	1453	58	compensation	compensation	NOUN
ftr-424	1453	59	and	and	CCONJ
ftr-424	1453	60	have	have	VERB
ftr-424	1453	61	significant	significant	ADJ
ftr-424	1453	62	gains	gain	NOUN
ftr-424	1453	63	from	from	ADP
ftr-424	1453	64	their	their	PRON
ftr-424	1453	65	ownership	ownership	NOUN
ftr-424	1453	66	of	of	ADP
ftr-424	1453	67	the	the	DET
ftr-424	1453	68	stock	stock	NOUN
ftr-424	1453	69	.	.	PUNCT
ftr-424	1454	1	as	as	SCONJ
ftr-424	1454	2	discussed	discuss	VERB
ftr-424	1454	3	in	in	ADP
ftr-424	1454	4	part	part	NOUN
ftr-424	1454	5	iv	iv	NOUN
ftr-424	1454	6	,	,	PUNCT
ftr-424	1454	7	treatment	treatment	NOUN
ftr-424	1454	8	of	of	ADP
ftr-424	1454	9	the	the	DET
ftr-424	1454	10	option	option	NOUN
ftr-424	1454	11	gain	gain	NOUN
ftr-424	1454	12	as	as	ADP
ftr-424	1454	13	an	an	DET
ftr-424	1454	14	amt	amt	PROPN
ftr-424	1454	15	preference	preference	NOUN
ftr-424	1454	16	is	be	AUX
ftr-424	1454	17	appropriate	appropriate	ADJ
ftr-424	1454	18	.	.	PUNCT
ftr-424	1455	1	the	the	DET
ftr-424	1455	2	taxpayer	taxpayer	NOUN
ftr-424	1455	3	enjoys	enjoy	VERB
ftr-424	1455	4	the	the	DET
ftr-424	1455	5	many	many	ADJ
ftr-424	1455	6	non	non	ADJ
ftr-424	1455	7	-	-	ADJ
ftr-424	1455	8	monetary	monetary	ADJ
ftr-424	1455	9	benefits	benefit	NOUN
ftr-424	1455	10	of	of	ADP
ftr-424	1455	11	the	the	DET
ftr-424	1455	12	wealth	wealth	NOUN
ftr-424	1455	13	increase	increase	NOUN
ftr-424	1455	14	for	for	ADP
ftr-424	1455	15	the	the	DET
ftr-424	1455	16	period	period	NOUN
ftr-424	1455	17	that	that	PRON
ftr-424	1455	18	the	the	DET
ftr-424	1455	19	stock	stock	NOUN
ftr-424	1455	20	remains	remain	VERB
ftr-424	1455	21	high	high	ADJ
ftr-424	1455	22	,	,	PUNCT
ftr-424	1455	23	including	include	VERB
ftr-424	1455	24	the	the	DET
ftr-424	1455	25	enhanced	enhance	VERB
ftr-424	1455	26	consumption	consumption	NOUN
ftr-424	1455	27	from	from	ADP
ftr-424	1455	28	borrowing	borrow	VERB
ftr-424	1455	29	against	against	ADP
ftr-424	1455	30	the	the	DET
ftr-424	1455	31	stock	stock	NOUN
ftr-424	1455	32	.	.	PUNCT
ftr-424	1456	1	accordingly	accordingly	ADV
ftr-424	1456	2	,	,	PUNCT
ftr-424	1456	3	the	the	DET
ftr-424	1456	4	amt	amt	PROPN
ftr-424	1456	5	preference	preference	NOUN
ftr-424	1456	6	item	item	NOUN
ftr-424	1456	7	for	for	ADP
ftr-424	1456	8	stock	stock	NOUN
ftr-424	1456	9	option	option	NOUN
ftr-424	1456	10	gains	gain	NOUN
ftr-424	1456	11	should	should	AUX
ftr-424	1456	12	be	be	AUX
ftr-424	1456	13	restricted	restrict	VERB
ftr-424	1456	14	to	to	PART
ftr-424	1456	15	prevent	prevent	VERB
ftr-424	1456	16	amt	amt	PROPN
ftr-424	1456	17	taxation	taxation	NOUN
ftr-424	1456	18	of	of	ADP
ftr-424	1456	19	phantom	phantom	ADJ
ftr-424	1456	20	gain	gain	NOUN
ftr-424	1456	21	only	only	ADV
ftr-424	1456	22	if	if	SCONJ
ftr-424	1456	23	two	two	NUM
ftr-424	1456	24	conditions	condition	NOUN
ftr-424	1456	25	hold	hold	VERB
ftr-424	1456	26	:	:	PUNCT
ftr-424	1456	27	first	first	ADV
ftr-424	1456	28	,	,	PUNCT
ftr-424	1456	29	a	a	DET
ftr-424	1456	30	taxpayer	taxpayer	NOUN
ftr-424	1456	31	exercises	exercise	VERB
ftr-424	1456	32	isos	isos	VERB
ftr-424	1456	33	when	when	SCONJ
ftr-424	1456	34	the	the	DET
ftr-424	1456	35	value	value	NOUN
ftr-424	1456	36	of	of	ADP
ftr-424	1456	37	the	the	DET
ftr-424	1456	38	stock	stock	NOUN
ftr-424	1456	39	in	in	ADP
ftr-424	1456	40	excess	excess	NOUN
ftr-424	1456	41	of	of	ADP
ftr-424	1456	42	the	the	DET
ftr-424	1456	43	exercise	exercise	NOUN
ftr-424	1456	44	price	price	NOUN
ftr-424	1456	45	represents	represent	VERB
ftr-424	1456	46	a	a	DET
ftr-424	1456	47	significant	significant	ADJ
ftr-424	1456	48	gain	gain	NOUN
ftr-424	1456	49	(	(	PUNCT
ftr-424	1456	50	referred	refer	VERB
ftr-424	1456	51	to	to	ADP
ftr-424	1456	52	herein	herein	NOUN
ftr-424	1456	53	as	as	ADP
ftr-424	1456	54	"	"	PUNCT
ftr-424	1456	55	exercise	exercise	NOUN
ftr-424	1456	56	gain	gain	NOUN
ftr-424	1456	57	"	"	PUNCT
ftr-424	1456	58	)	)	PUNCT
ftr-424	1456	59	;	;	PUNCT
ftr-424	1456	60	and	and	CCONJ
ftr-424	1456	61	second	second	ADJ
ftr-424	1456	62	,	,	PUNCT
ftr-424	1456	63	all	all	PRON
ftr-424	1456	64	(	(	PUNCT
ftr-424	1456	65	or	or	CCONJ
ftr-424	1456	66	all	all	PRON
ftr-424	1456	67	but	but	CCONJ
ftr-424	1456	68	a	a	DET
ftr-424	1456	69	de	de	X
ftr-424	1456	70	minimis	minimis	NOUN
ftr-424	1456	71	portion	portion	NOUN
ftr-424	1456	72	)	)	PUNCT
ftr-424	1456	73	of	of	ADP
ftr-424	1456	74	the	the	DET
ftr-424	1456	75	exercise	exercise	NOUN
ftr-424	1456	76	gain	gain	NOUN
ftr-424	1456	77	is	be	AUX
ftr-424	1456	78	lost	lose	VERB
ftr-424	1456	79	because	because	SCONJ
ftr-424	1456	80	of	of	ADP
ftr-424	1456	81	a	a	DET
ftr-424	1456	82	decline	decline	NOUN
ftr-424	1456	83	in	in	ADP
ftr-424	1456	84	stock	stock	NOUN
ftr-424	1456	85	value	value	NOUN
ftr-424	1456	86	before	before	ADP
ftr-424	1456	87	the	the	DET
ftr-424	1456	88	end	end	NOUN
ftr-424	1456	89	of	of	ADP
ftr-424	1456	90	the	the	DET
ftr-424	1456	91	filing	filing	NOUN
ftr-424	1456	92	period	period	NOUN
ftr-424	1456	93	for	for	ADP
ftr-424	1456	94	the	the	DET
ftr-424	1456	95	return	return	NOUN
ftr-424	1456	96	for	for	ADP
ftr-424	1456	97	the	the	DET
ftr-424	1456	98	taxable	taxable	ADJ
ftr-424	1456	99	year	year	NOUN
ftr-424	1456	100	of	of	ADP
ftr-424	1456	101	exercise	exercise	NOUN
ftr-424	1456	102	.	.	PUNCT
ftr-424	1457	1	"	"	PUNCT
ftr-424	1457	2	de	de	X
ftr-424	1457	3	minimis	minimis	NOUN
ftr-424	1457	4	"	"	PUNCT
ftr-424	1457	5	should	should	AUX
ftr-424	1457	6	be	be	AUX
ftr-424	1457	7	defined	define	VERB
ftr-424	1457	8	in	in	ADP
ftr-424	1457	9	this	this	DET
ftr-424	1457	10	case	case	NOUN
ftr-424	1457	11	to	to	PART
ftr-424	1457	12	mean	mean	VERB
ftr-424	1457	13	that	that	SCONJ
ftr-424	1457	14	the	the	DET
ftr-424	1457	15	value	value	NOUN
ftr-424	1457	16	of	of	ADP
ftr-424	1457	17	the	the	DET
ftr-424	1457	18	stock	stock	NOUN
ftr-424	1457	19	on	on	ADP
ftr-424	1457	20	the	the	DET
ftr-424	1457	21	date	date	NOUN
ftr-424	1457	22	for	for	ADP
ftr-424	1457	23	filing	filing	NOUN
ftr-424	1457	24	of	of	ADP
ftr-424	1457	25	the	the	DET
ftr-424	1457	26	return	return	NOUN
ftr-424	1457	27	(	(	PUNCT
ftr-424	1457	28	the	the	DET
ftr-424	1457	29	"	"	PUNCT
ftr-424	1457	30	return	return	NOUN
ftr-424	1457	31	date	date	NOUN
ftr-424	1457	32	value	value	NOUN
ftr-424	1457	33	"	"	PUNCT
ftr-424	1457	34	)	)	PUNCT
ftr-424	1457	35	retains	retain	VERB
ftr-424	1457	36	less	less	ADJ
ftr-424	1457	37	than	than	ADP
ftr-424	1457	38	5	5	NUM
ftr-424	1457	39	%	%	NOUN
ftr-424	1457	40	of	of	ADP
ftr-424	1457	41	the	the	DET
ftr-424	1457	42	exercise	exercise	NOUN
ftr-424	1457	43	gain	gain	NOUN
ftr-424	1457	44	reflected	reflect	VERB
ftr-424	1457	45	in	in	ADP
ftr-424	1457	46	the	the	DET
ftr-424	1457	47	value	value	NOUN
ftr-424	1457	48	of	of	ADP
ftr-424	1457	49	the	the	DET
ftr-424	1457	50	stock	stock	NOUN
ftr-424	1457	51	upon	upon	SCONJ
ftr-424	1457	52	exercise	exercise	NOUN
ftr-424	1457	53	of	of	ADP
ftr-424	1457	54	the	the	DET
ftr-424	1457	55	iso	iso	NOUN
ftr-424	1457	56	(	(	PUNCT
ftr-424	1457	57	the	the	DET
ftr-424	1457	58	"	"	PUNCT
ftr-424	1457	59	exercise	exercise	NOUN
ftr-424	1457	60	date	date	NOUN
ftr-424	1457	61	value	value	NOUN
ftr-424	1457	62	"	"	PUNCT
ftr-424	1457	63	)	)	PUNCT
ftr-424	1457	64	.	.	PUNCT
ftr-424	1458	1	in	in	ADP
ftr-424	1458	2	that	that	DET
ftr-424	1458	3	case	case	NOUN
ftr-424	1458	4	,	,	PUNCT
ftr-424	1458	5	the	the	DET
ftr-424	1458	6	full	full	ADJ
ftr-424	1458	7	exercise	exercise	NOUN
ftr-424	1458	8	gain	gain	NOUN
ftr-424	1458	9	would	would	AUX
ftr-424	1458	10	not	not	PART
ftr-424	1458	11	be	be	AUX
ftr-424	1458	12	included	include	VERB
ftr-424	1458	13	as	as	ADP
ftr-424	1458	14	an	an	DET
ftr-424	1458	15	amt	amt	PROPN
ftr-424	1458	16	preference	preference	NOUN
ftr-424	1458	17	item	item	NOUN
ftr-424	1458	18	in	in	ADP
ftr-424	1458	19	the	the	DET
ftr-424	1458	20	return	return	NOUN
ftr-424	1458	21	for	for	ADP
ftr-424	1458	22	the	the	DET
ftr-424	1458	23	taxable	taxable	ADJ
ftr-424	1458	24	year	year	NOUN
ftr-424	1458	25	of	of	ADP
ftr-424	1458	26	iso	iso	NOUN
ftr-424	1458	27	exercise	exercise	NOUN
ftr-424	1458	28	;	;	PUNCT
ftr-424	1458	29	instead	instead	ADV
ftr-424	1458	30	,	,	PUNCT
ftr-424	1458	31	only	only	ADV
ftr-424	1458	32	the	the	DET
ftr-424	1458	33	portion	portion	NOUN
ftr-424	1458	34	of	of	ADP
ftr-424	1458	35	the	the	DET
ftr-424	1458	36	exercise	exercise	NOUN
ftr-424	1458	37	gain	gain	NOUN
ftr-424	1458	38	reflected	reflect	VERB
ftr-424	1458	39	in	in	ADP
ftr-424	1458	40	the	the	DET
ftr-424	1458	41	return	return	NOUN
ftr-424	1458	42	date	date	NOUN
ftr-424	1458	43	value	value	NOUN
ftr-424	1458	44	would	would	AUX
ftr-424	1458	45	be	be	AUX
ftr-424	1458	46	includible	includible	ADJ
ftr-424	1458	47	.	.	PUNCT
ftr-424	1459	1	if	if	SCONJ
ftr-424	1459	2	the	the	DET
ftr-424	1459	3	stock	stock	NOUN
ftr-424	1459	4	later	later	ADV
ftr-424	1459	5	increases	increase	VERB
ftr-424	1459	6	in	in	ADP
ftr-424	1459	7	value	value	NOUN
ftr-424	1459	8	,	,	PUNCT
ftr-424	1459	9	however	however	ADV
ftr-424	1459	10	,	,	PUNCT
ftr-424	1459	11	any	any	DET
ftr-424	1459	12	increase	increase	NOUN
ftr-424	1459	13	in	in	ADP
ftr-424	1459	14	value	value	NOUN
ftr-424	1459	15	up	up	ADP
ftr-424	1459	16	to	to	ADP
ftr-424	1459	17	but	but	CCONJ
ftr-424	1459	18	not	not	PART
ftr-424	1459	19	exceeding	exceed	VERB
ftr-424	1459	20	the	the	DET
ftr-424	1459	21	exercise	exercise	NOUN
ftr-424	1459	22	date	date	NOUN
ftr-424	1459	23	value	value	NOUN
ftr-424	1459	24	would	would	AUX
ftr-424	1459	25	be	be	AUX
ftr-424	1459	26	recaptured	recapture	VERB
ftr-424	1459	27	as	as	ADP
ftr-424	1459	28	amt	amt	PROPN
ftr-424	1459	29	income	income	NOUN
ftr-424	1459	30	inclusions	inclusion	NOUN
ftr-424	1459	31	in	in	ADP
ftr-424	1459	32	the	the	DET
ftr-424	1459	33	year	year	NOUN
ftr-424	1459	34	of	of	ADP
ftr-424	1459	35	such	such	ADJ
ftr-424	1459	36	increase	increase	NOUN
ftr-424	1459	37	(	(	PUNCT
ftr-424	1459	38	whether	whether	SCONJ
ftr-424	1459	39	or	or	CCONJ
ftr-424	1459	40	not	not	PART
ftr-424	1459	41	the	the	DET
ftr-424	1459	42	taxpayer	taxpayer	NOUN
ftr-424	1459	43	disposes	dispose	VERB
ftr-424	1459	44	of	of	ADP
ftr-424	1459	45	the	the	DET
ftr-424	1459	46	stock	stock	NOUN
ftr-424	1459	47	)	)	PUNCT
ftr-424	1459	48	.	.	PUNCT
ftr-424	1460	1	the	the	DET
ftr-424	1460	2	proposed	propose	VERB
ftr-424	1460	3	recapture	recapture	NOUN
ftr-424	1460	4	provision	provision	NOUN
ftr-424	1460	5	is	be	AUX
ftr-424	1460	6	essentially	essentially	ADV
ftr-424	1460	7	a	a	DET
ftr-424	1460	8	mark	mark	NOUN
ftr-424	1460	9	-	-	PUNCT
ftr-424	1460	10	to	to	ADP
ftr-424	1460	11	-	-	PUNCT
ftr-424	1460	12	market	market	NOUN
ftr-424	1460	13	requirement	requirement	NOUN
ftr-424	1460	14	for	for	ADP
ftr-424	1460	15	stock	stock	NOUN
ftr-424	1460	16	received	receive	VERB
ftr-424	1460	17	on	on	ADP
ftr-424	1460	18	the	the	DET
ftr-424	1460	19	[	[	X
ftr-424	1460	20	vol	vol	NOUN
ftr-424	1460	21	.	.	PUNCT
ftr-424	1460	22	6:9	6:9	NUM
ftr-424	1461	1	congress	congress	PROPN
ftr-424	1461	2	fiddles	fiddle	VERB
ftr-424	1461	3	while	while	SCONJ
ftr-424	1461	4	middle	middle	PROPN
ftr-424	1461	5	america	america	PROPN
ftr-424	1461	6	burns	burn	VERB
ftr-424	1461	7	exercise	exercise	NOUN
ftr-424	1461	8	of	of	ADP
ftr-424	1461	9	an	an	DET
ftr-424	1461	10	iso	iso	NOUN
ftr-424	1461	11	that	that	PRON
ftr-424	1461	12	has	have	AUX
ftr-424	1461	13	benefitted	benefit	VERB
ftr-424	1461	14	from	from	ADP
ftr-424	1461	15	the	the	DET
ftr-424	1461	16	proposed	propose	VERB
ftr-424	1461	17	amt	amt	PROPN
ftr-424	1461	18	exclusion	exclusion	NOUN
ftr-424	1461	19	of	of	ADP
ftr-424	1461	20	any	any	DET
ftr-424	1461	21	portion	portion	NOUN
ftr-424	1461	22	of	of	ADP
ftr-424	1461	23	the	the	DET
ftr-424	1461	24	exercise	exercise	NOUN
ftr-424	1461	25	gain.61	gain.61	NOUN
ftr-424	1461	26	7	7	NUM
ftr-424	1461	27	.	.	PUNCT
ftr-424	1462	1	addition	addition	NOUN
ftr-424	1462	2	of	of	ADP
ftr-424	1462	3	new	new	ADJ
ftr-424	1462	4	amt	amt	PROPN
ftr-424	1462	5	preference	preference	NOUN
ftr-424	1462	6	items	item	NOUN
ftr-424	1462	7	to	to	ADP
ftr-424	1462	8	the	the	DET
ftr-424	1462	9	amt	amt	PROPN
ftr-424	1462	10	clearly	clearly	ADV
ftr-424	1462	11	,	,	PUNCT
ftr-424	1462	12	the	the	DET
ftr-424	1462	13	substantial	substantial	ADJ
ftr-424	1462	14	modifications	modification	NOUN
ftr-424	1462	15	proposed	propose	VERB
ftr-424	1462	16	to	to	PART
ftr-424	1462	17	ensure	ensure	VERB
ftr-424	1462	18	that	that	SCONJ
ftr-424	1462	19	ordinary	ordinary	ADJ
ftr-424	1462	20	taxpayers	taxpayer	NOUN
ftr-424	1462	21	are	be	AUX
ftr-424	1462	22	not	not	PART
ftr-424	1462	23	caught	catch	VERB
ftr-424	1462	24	in	in	ADP
ftr-424	1462	25	the	the	DET
ftr-424	1462	26	amt	amt	PROPN
ftr-424	1462	27	net	net	NOUN
ftr-424	1462	28	will	will	AUX
ftr-424	1462	29	be	be	AUX
ftr-424	1462	30	costly	costly	ADJ
ftr-424	1462	31	.	.	PUNCT
ftr-424	1463	1	recall	recall	VERB
ftr-424	1463	2	that	that	DET
ftr-424	1463	3	mere	mere	ADJ
ftr-424	1463	4	indexation	indexation	NOUN
ftr-424	1463	5	of	of	ADP
ftr-424	1463	6	the	the	DET
ftr-424	1463	7	amt	amt	PROPN
ftr-424	1463	8	exemption	exemption	NOUN
ftr-424	1463	9	amount	amount	NOUN
ftr-424	1463	10	,	,	PUNCT
ftr-424	1463	11	without	without	ADP
ftr-424	1463	12	the	the	DET
ftr-424	1463	13	other	other	ADJ
ftr-424	1463	14	changes	change	NOUN
ftr-424	1463	15	proposed	propose	VERB
ftr-424	1463	16	here	here	ADV
ftr-424	1463	17	,	,	PUNCT
ftr-424	1463	18	was	be	AUX
ftr-424	1463	19	estimated	estimate	VERB
ftr-424	1463	20	at	at	ADP
ftr-424	1463	21	more	more	ADJ
ftr-424	1463	22	than	than	ADP
ftr-424	1463	23	$	$	SYM
ftr-424	1463	24	600	600	NUM
ftr-424	1463	25	billion	billion	NUM
ftr-424	1463	26	over	over	ADP
ftr-424	1463	27	a	a	DET
ftr-424	1463	28	ten	ten	NUM
ftr-424	1463	29	-	-	PUNCT
ftr-424	1463	30	year	year	NOUN
ftr-424	1463	31	period.262	period.262	NOUN
ftr-424	1463	32	the	the	DET
ftr-424	1463	33	combination	combination	NOUN
ftr-424	1463	34	of	of	ADP
ftr-424	1463	35	an	an	DET
ftr-424	1463	36	income	income	NOUN
ftr-424	1463	37	threshold	threshold	NOUN
ftr-424	1463	38	test	test	NOUN
ftr-424	1463	39	,	,	PUNCT
ftr-424	1463	40	indexed	index	VERB
ftr-424	1463	41	standard	standard	ADJ
ftr-424	1463	42	deductions	deduction	NOUN
ftr-424	1463	43	and	and	CCONJ
ftr-424	1463	44	personal	personal	ADJ
ftr-424	1463	45	exemptions	exemption	NOUN
ftr-424	1463	46	,	,	PUNCT
ftr-424	1463	47	elimination	elimination	NOUN
ftr-424	1463	48	of	of	ADP
ftr-424	1463	49	the	the	DET
ftr-424	1463	50	medical	medical	ADJ
ftr-424	1463	51	expense	expense	NOUN
ftr-424	1463	52	preference	preference	NOUN
ftr-424	1463	53	,	,	PUNCT
ftr-424	1463	54	allowance	allowance	NOUN
ftr-424	1463	55	of	of	ADP
ftr-424	1463	56	a	a	DET
ftr-424	1463	57	minimum	minimum	ADJ
ftr-424	1463	58	state	state	NOUN
ftr-424	1463	59	tax	tax	NOUN
ftr-424	1463	60	deduction	deduction	NOUN
ftr-424	1463	61	and	and	CCONJ
ftr-424	1463	62	minimal	minimal	ADJ
ftr-424	1463	63	provision	provision	NOUN
ftr-424	1463	64	for	for	ADP
ftr-424	1463	65	relief	relief	NOUN
ftr-424	1463	66	for	for	ADP
ftr-424	1463	67	taxpayers	taxpayer	NOUN
ftr-424	1463	68	who	who	PRON
ftr-424	1463	69	suffer	suffer	VERB
ftr-424	1463	70	immediate	immediate	ADJ
ftr-424	1463	71	loss	loss	NOUN
ftr-424	1463	72	of	of	ADP
ftr-424	1463	73	value	value	NOUN
ftr-424	1463	74	on	on	ADP
ftr-424	1463	75	stock	stock	NOUN
ftr-424	1463	76	received	receive	VERB
ftr-424	1463	77	upon	upon	SCONJ
ftr-424	1463	78	exercise	exercise	NOUN
ftr-424	1463	79	of	of	ADP
ftr-424	1463	80	isos	isos	NOUN
ftr-424	1463	81	will	will	AUX
ftr-424	1463	82	reduce	reduce	VERB
ftr-424	1463	83	revenues	revenue	NOUN
ftr-424	1463	84	from	from	ADP
ftr-424	1463	85	the	the	DET
ftr-424	1463	86	amt	amt	PROPN
ftr-424	1463	87	.	.	PUNCT
ftr-424	1464	1	in	in	ADP
ftr-424	1464	2	the	the	DET
ftr-424	1464	3	current	current	ADJ
ftr-424	1464	4	long	long	ADJ
ftr-424	1464	5	-	-	PUNCT
ftr-424	1464	6	term	term	NOUN
ftr-424	1464	7	deficit	deficit	NOUN
ftr-424	1464	8	situation	situation	NOUN
ftr-424	1464	9	,	,	PUNCT
ftr-424	1464	10	it	it	PRON
ftr-424	1464	11	would	would	AUX
ftr-424	1464	12	be	be	AUX
ftr-424	1464	13	irresponsible	irresponsible	ADJ
ftr-424	1464	14	to	to	PART
ftr-424	1464	15	propose	propose	VERB
ftr-424	1464	16	such	such	ADJ
ftr-424	1464	17	substantial	substantial	ADJ
ftr-424	1464	18	changes	change	NOUN
ftr-424	1464	19	without	without	ADP
ftr-424	1464	20	recommending	recommend	VERB
ftr-424	1464	21	concurrent	concurrent	ADJ
ftr-424	1464	22	changes	change	NOUN
ftr-424	1464	23	to	to	PART
ftr-424	1464	24	offset	offset	VERB
ftr-424	1464	25	the	the	DET
ftr-424	1464	26	loss	loss	NOUN
ftr-424	1464	27	of	of	ADP
ftr-424	1464	28	revenue	revenue	NOUN
ftr-424	1464	29	.	.	PUNCT
ftr-424	1465	1	this	this	DET
ftr-424	1465	2	subsection	subsection	NOUN
ftr-424	1465	3	suggests	suggest	VERB
ftr-424	1465	4	two	two	NUM
ftr-424	1465	5	modifications	modification	NOUN
ftr-424	1465	6	to	to	ADP
ftr-424	1465	7	the	the	DET
ftr-424	1465	8	amt	amt	PROPN
ftr-424	1465	9	that	that	PRON
ftr-424	1465	10	can	can	AUX
ftr-424	1465	11	offset	offset	VERB
ftr-424	1465	12	a	a	DET
ftr-424	1465	13	portion	portion	NOUN
ftr-424	1465	14	of	of	ADP
ftr-424	1465	15	the	the	DET
ftr-424	1465	16	cost	cost	NOUN
ftr-424	1465	17	of	of	ADP
ftr-424	1465	18	the	the	DET
ftr-424	1465	19	other	other	ADJ
ftr-424	1465	20	reforms	reform	NOUN
ftr-424	1465	21	while	while	SCONJ
ftr-424	1465	22	re	re	VERB
ftr-424	1465	23	-	-	VERB
ftr-424	1465	24	targeting	target	VERB
ftr-424	1465	25	the	the	DET
ftr-424	1465	26	amt	amt	PROPN
ftr-424	1465	27	.	.	PUNCT
ftr-424	1466	1	a.	a.	PROPN
ftr-424	1466	2	untaxed	untaxed	ADJ
ftr-424	1466	3	appreciation	appreciation	NOUN
ftr-424	1466	4	in	in	ADP
ftr-424	1466	5	respect	respect	NOUN
ftr-424	1466	6	of	of	ADP
ftr-424	1466	7	charitable	charitable	ADJ
ftr-424	1466	8	contributions	contribution	NOUN
ftr-424	1466	9	to	to	PART
ftr-424	1466	10	offset	offset	VERB
ftr-424	1466	11	the	the	DET
ftr-424	1466	12	cost	cost	NOUN
ftr-424	1466	13	of	of	ADP
ftr-424	1466	14	these	these	DET
ftr-424	1466	15	amt	amt	PROPN
ftr-424	1466	16	reforms	reform	NOUN
ftr-424	1466	17	protecting	protect	VERB
ftr-424	1466	18	middle	middle	ADJ
ftr-424	1466	19	-	-	PUNCT
ftr-424	1466	20	income	income	NOUN
ftr-424	1466	21	taxpayers	taxpayer	NOUN
ftr-424	1466	22	from	from	ADP
ftr-424	1466	23	amt	amt	PROPN
ftr-424	1466	24	liability	liability	NOUN
ftr-424	1466	25	,	,	PUNCT
ftr-424	1466	26	congress	congress	PROPN
ftr-424	1466	27	should	should	AUX
ftr-424	1466	28	disallow	disallow	VERB
ftr-424	1466	29	the	the	DET
ftr-424	1466	30	regular	regular	ADJ
ftr-424	1466	31	tax	tax	NOUN
ftr-424	1466	32	deduction	deduction	NOUN
ftr-424	1466	33	for	for	ADP
ftr-424	1466	34	untaxed	untaxed	ADJ
ftr-424	1466	35	appreciation	appreciation	NOUN
ftr-424	1466	36	on	on	ADP
ftr-424	1466	37	charitable	charitable	ADJ
ftr-424	1466	38	contributions	contribution	NOUN
ftr-424	1466	39	for	for	ADP
ftr-424	1466	40	amt	amt	PROPN
ftr-424	1466	41	purposes	purpose	NOUN
ftr-424	1466	42	by	by	ADP
ftr-424	1466	43	making	make	VERB
ftr-424	1466	44	it	it	PRON
ftr-424	1466	45	an	an	DET
ftr-424	1466	46	amt	amt	PROPN
ftr-424	1466	47	preference	preference	NOUN
ftr-424	1466	48	item	item	NOUN
ftr-424	1466	49	.	.	PUNCT
ftr-424	1467	1	amending	amend	VERB
ftr-424	1467	2	the	the	DET
ftr-424	1467	3	amt	amt	PROPN
ftr-424	1467	4	in	in	ADP
ftr-424	1467	5	this	this	DET
ftr-424	1467	6	way	way	NOUN
ftr-424	1467	7	would	would	AUX
ftr-424	1467	8	clearly	clearly	ADV
ftr-424	1467	9	accord	accord	VERB
ftr-424	1467	10	with	with	ADP
ftr-424	1467	11	the	the	DET
ftr-424	1467	12	purpose	purpose	NOUN
ftr-424	1467	13	of	of	ADP
ftr-424	1467	14	the	the	DET
ftr-424	1467	15	amt	amt	PROPN
ftr-424	1467	16	to	to	PART
ftr-424	1467	17	tax	tax	VERB
ftr-424	1467	18	high	high	ADJ
ftr-424	1467	19	-	-	PUNCT
ftr-424	1467	20	income	income	NOUN
ftr-424	1467	21	individuals	individual	NOUN
ftr-424	1467	22	without	without	ADP
ftr-424	1467	23	permitting	permit	VERB
ftr-424	1467	24	them	they	PRON
ftr-424	1467	25	to	to	PART
ftr-424	1467	26	take	take	VERB
ftr-424	1467	27	advantage	advantage	NOUN
ftr-424	1467	28	of	of	ADP
ftr-424	1467	29	tax	tax	NOUN
ftr-424	1467	30	preferences	preference	NOUN
ftr-424	1467	31	to	to	ADP
ftr-424	1467	32	zero	zero	NUM
ftr-424	1467	33	out	out	ADP
ftr-424	1467	34	their	their	PRON
ftr-424	1467	35	income	income	NOUN
ftr-424	1467	36	tax	tax	NOUN
ftr-424	1467	37	liability	liability	NOUN
ftr-424	1467	38	.	.	PUNCT
ftr-424	1468	1	high	high	ADJ
ftr-424	1468	2	income	income	NOUN
ftr-424	1468	3	individuals	individual	NOUN
ftr-424	1468	4	are	be	AUX
ftr-424	1468	5	by	by	ADP
ftr-424	1468	6	far	far	ADV
ftr-424	1468	7	the	the	DET
ftr-424	1468	8	major	major	ADJ
ftr-424	1468	9	beneficiaries	beneficiary	NOUN
ftr-424	1468	10	of	of	ADP
ftr-424	1468	11	the	the	DET
ftr-424	1468	12	charitable	charitable	ADJ
ftr-424	1468	13	contribution	contribution	NOUN
ftr-424	1468	14	deduction	deduction	NOUN
ftr-424	1468	15	.	.	PUNCT
ftr-424	1469	1	the	the	DET
ftr-424	1469	2	joint	joint	ADJ
ftr-424	1469	3	committee	committee	NOUN
ftr-424	1469	4	on	on	ADP
ftr-424	1469	5	taxation	taxation	NOUN
ftr-424	1469	6	's	's	PART
ftr-424	1469	7	reports	report	NOUN
ftr-424	1469	8	on	on	ADP
ftr-424	1469	9	tax	tax	NOUN
ftr-424	1469	10	expenditures	expenditure	NOUN
ftr-424	1469	11	for	for	ADP
ftr-424	1469	12	the	the	DET
ftr-424	1469	13	years	year	NOUN
ftr-424	1469	14	2001	2001	NUM
ftr-424	1469	15	through	through	ADP
ftr-424	1469	16	2004	2004	NUM
ftr-424	1469	17	indicate	indicate	VERB
ftr-424	1469	18	that	that	SCONJ
ftr-424	1469	19	,	,	PUNCT
ftr-424	1469	20	on	on	ADP
ftr-424	1469	21	average	average	ADJ
ftr-424	1469	22	,	,	PUNCT
ftr-424	1469	23	taxpayers	taxpayer	NOUN
ftr-424	1469	24	with	with	ADP
ftr-424	1469	25	incomes	income	NOUN
ftr-424	1469	26	of	of	ADP
ftr-424	1469	27	$	$	SYM
ftr-424	1469	28	200,000	200,000	NUM
ftr-424	1469	29	or	or	CCONJ
ftr-424	1469	30	more	more	ADJ
ftr-424	1469	31	(	(	PUNCT
ftr-424	1469	32	comprising	comprise	VERB
ftr-424	1469	33	7.7	7.7	NUM
ftr-424	1469	34	%	%	NOUN
ftr-424	1469	35	of	of	ADP
ftr-424	1469	36	tax	tax	NOUN
ftr-424	1469	37	returns	return	NOUN
ftr-424	1469	38	)	)	PUNCT
ftr-424	1469	39	garnered	garner	VERB
ftr-424	1469	40	approximately	approximately	ADV
ftr-424	1469	41	$	$	SYM
ftr-424	1469	42	18.3	18.3	NUM
ftr-424	1469	43	billion	billion	NUM
ftr-424	1469	44	(	(	PUNCT
ftr-424	1469	45	or	or	CCONJ
ftr-424	1469	46	49.2	49.2	NUM
ftr-424	1469	47	%	%	NOUN
ftr-424	1469	48	of	of	ADP
ftr-424	1469	49	the	the	DET
ftr-424	1469	50	total	total	NOUN
ftr-424	1469	51	)	)	PUNCT
ftr-424	1469	52	in	in	ADP
ftr-424	1469	53	charitable	charitable	ADJ
ftr-424	1469	54	contribution	contribution	NOUN
ftr-424	1469	55	deductions	deduction	NOUN
ftr-424	1469	56	each	each	DET
ftr-424	1469	57	261	261	NUM
ftr-424	1469	58	.	.	PUNCT
ftr-424	1470	1	mark	mark	PROPN
ftr-424	1470	2	-	-	PUNCT
ftr-424	1470	3	to	to	ADP
ftr-424	1470	4	-	-	PUNCT
ftr-424	1470	5	market	market	NOUN
ftr-424	1470	6	taxation	taxation	NOUN
ftr-424	1470	7	is	be	AUX
ftr-424	1470	8	required	require	VERB
ftr-424	1470	9	for	for	ADP
ftr-424	1470	10	very	very	ADV
ftr-424	1470	11	few	few	ADJ
ftr-424	1470	12	taxpayers	taxpayer	NOUN
ftr-424	1470	13	under	under	ADP
ftr-424	1470	14	the	the	DET
ftr-424	1470	15	current	current	ADJ
ftr-424	1470	16	code	code	NOUN
ftr-424	1470	17	.	.	PUNCT
ftr-424	1471	1	see	see	VERB
ftr-424	1471	2	irc	irc	PROPN
ftr-424	1471	3	§	§	PROPN
ftr-424	1471	4	475	475	NUM
ftr-424	1471	5	(	(	PUNCT
ftr-424	1471	6	requiring	require	VERB
ftr-424	1471	7	broker	broker	NOUN
ftr-424	1471	8	-	-	PUNCT
ftr-424	1471	9	dealers	dealer	NOUN
ftr-424	1471	10	to	to	PART
ftr-424	1471	11	mark	mark	VERB
ftr-424	1471	12	securities	security	NOUN
ftr-424	1471	13	to	to	ADP
ftr-424	1471	14	market	market	VERB
ftr-424	1471	15	and	and	CCONJ
ftr-424	1471	16	permitting	permit	VERB
ftr-424	1471	17	traders	trader	NOUN
ftr-424	1471	18	and	and	CCONJ
ftr-424	1471	19	commodities	commodity	NOUN
ftr-424	1471	20	dealers	dealer	NOUN
ftr-424	1471	21	to	to	PART
ftr-424	1471	22	do	do	VERB
ftr-424	1471	23	so	so	ADV
ftr-424	1471	24	)	)	PUNCT
ftr-424	1471	25	.	.	PUNCT
ftr-424	1472	1	262	262	X
ftr-424	1472	2	.	.	PUNCT
ftr-424	1473	1	see	see	VERB
ftr-424	1473	2	supra	supra	PROPN
ftr-424	1473	3	note	note	PROPN
ftr-424	1473	4	258	258	NUM
ftr-424	1473	5	and	and	CCONJ
ftr-424	1473	6	accompanying	accompany	VERB
ftr-424	1473	7	text	text	NOUN
ftr-424	1473	8	(	(	PUNCT
ftr-424	1473	9	referring	refer	VERB
ftr-424	1473	10	to	to	ADP
ftr-424	1473	11	statement	statement	NOUN
ftr-424	1473	12	of	of	ADP
ftr-424	1473	13	sen	sen	PROPN
ftr-424	1473	14	.	.	PROPN
ftr-424	1473	15	sarbanes	sarbanes	PROPN
ftr-424	1473	16	on	on	ADP
ftr-424	1473	17	congressional	congressional	ADJ
ftr-424	1473	18	budget	budget	NOUN
ftr-424	1473	19	for	for	ADP
ftr-424	1473	20	the	the	DET
ftr-424	1473	21	u.s	u.s	PROPN
ftr-424	1473	22	.	.	PROPN
ftr-424	1473	23	government	government	NOUN
ftr-424	1473	24	for	for	ADP
ftr-424	1473	25	fy	fy	PROPN
ftr-424	1473	26	2005	2005	NUM
ftr-424	1473	27	,	,	PUNCT
ftr-424	1473	28	150	150	NUM
ftr-424	1473	29	cong	cong	NOUN
ftr-424	1473	30	.	.	PUNCT
ftr-424	1474	1	rec	rec	PROPN
ftr-424	1474	2	.	.	PROPN
ftr-424	1474	3	s	s	PART
ftr-424	1474	4	2267	2267	NUM
ftr-424	1474	5	-	-	SYM
ftr-424	1474	6	68	68	NUM
ftr-424	1474	7	(	(	PUNCT
ftr-424	1474	8	mar	mar	PROPN
ftr-424	1474	9	.	.	PROPN
ftr-424	1474	10	8	8	NUM
ftr-424	1474	11	,	,	PUNCT
ftr-424	1474	12	2004	2004	NUM
ftr-424	1474	13	)	)	PUNCT
ftr-424	1474	14	,	,	PUNCT
ftr-424	1474	15	noting	note	VERB
ftr-424	1474	16	that	that	SCONJ
ftr-424	1474	17	a	a	DET
ftr-424	1474	18	reasonable	reasonable	ADJ
ftr-424	1474	19	projection	projection	NOUN
ftr-424	1474	20	for	for	ADP
ftr-424	1474	21	the	the	DET
ftr-424	1474	22	cost	cost	NOUN
ftr-424	1474	23	of	of	ADP
ftr-424	1474	24	indexing	indexing	NOUN
ftr-424	1474	25	would	would	AUX
ftr-424	1474	26	be	be	AUX
ftr-424	1474	27	$	$	SYM
ftr-424	1474	28	658	658	NUM
ftr-424	1474	29	billion	billion	NUM
ftr-424	1474	30	,	,	PUNCT
ftr-424	1474	31	which	which	PRON
ftr-424	1474	32	would	would	AUX
ftr-424	1474	33	have	have	VERB
ftr-424	1474	34	to	to	PART
ftr-424	1474	35	be	be	AUX
ftr-424	1474	36	added	add	VERB
ftr-424	1474	37	to	to	ADP
ftr-424	1474	38	the	the	DET
ftr-424	1474	39	$	$	SYM
ftr-424	1474	40	1.6	1.6	NUM
ftr-424	1474	41	trillion	trillion	NUM
ftr-424	1474	42	tenyear	tenyear	ADJ
ftr-424	1474	43	cost	cost	NOUN
ftr-424	1474	44	of	of	ADP
ftr-424	1474	45	making	make	VERB
ftr-424	1474	46	the	the	DET
ftr-424	1474	47	2001	2001	NUM
ftr-424	1474	48	-	-	SYM
ftr-424	1474	49	2003	2003	NUM
ftr-424	1474	50	tax	tax	NOUN
ftr-424	1474	51	cuts	cut	NOUN
ftr-424	1474	52	permanent	permanent	ADJ
ftr-424	1474	53	without	without	ADP
ftr-424	1474	54	amt	amt	PROPN
ftr-424	1474	55	reform	reform	NOUN
ftr-424	1474	56	)	)	PUNCT
ftr-424	1474	57	.	.	PUNCT
ftr-424	1475	1	2004]1	2004]1	NUM
ftr-424	1475	2	florida	florida	PROPN
ftr-424	1475	3	tax	tax	NOUN
ftr-424	1475	4	review	review	NOUN
ftr-424	1475	5	year.263	year.263	X
ftr-424	1475	6	charitable	charitable	ADJ
ftr-424	1475	7	contributions	contribution	NOUN
ftr-424	1475	8	tend	tend	VERB
ftr-424	1475	9	to	to	PART
ftr-424	1475	10	increase	increase	VERB
ftr-424	1475	11	as	as	ADP
ftr-424	1475	12	income	income	NOUN
ftr-424	1475	13	increases	increase	NOUN
ftr-424	1475	14	:	:	PUNCT
ftr-424	1475	15	the	the	DET
ftr-424	1475	16	wealthiest	wealthy	ADJ
ftr-424	1475	17	taxpayers	taxpayer	NOUN
ftr-424	1475	18	(	(	PUNCT
ftr-424	1475	19	those	those	PRON
ftr-424	1475	20	with	with	ADP
ftr-424	1475	21	incomes	income	NOUN
ftr-424	1475	22	greater	great	ADJ
ftr-424	1475	23	than	than	ADP
ftr-424	1475	24	$	$	SYM
ftr-424	1475	25	10	10	NUM
ftr-424	1475	26	million	million	NUM
ftr-424	1475	27	)	)	PUNCT
ftr-424	1475	28	give	give	VERB
ftr-424	1475	29	a	a	DET
ftr-424	1475	30	larger	large	ADJ
ftr-424	1475	31	proportion	proportion	NOUN
ftr-424	1475	32	of	of	ADP
ftr-424	1475	33	their	their	PRON
ftr-424	1475	34	assets	asset	NOUN
ftr-424	1475	35	to	to	PART
ftr-424	1475	36	charity	charity	VERB
ftr-424	1475	37	than	than	ADP
ftr-424	1475	38	any	any	DET
ftr-424	1475	39	other	other	ADJ
ftr-424	1475	40	group	group	NOUN
ftr-424	1475	41	.	.	PUNCT
ftr-424	1475	42	"	"	PUNCT
ftr-424	1476	1	among	among	ADP
ftr-424	1476	2	those	those	DET
ftr-424	1476	3	wealthy	wealthy	ADJ
ftr-424	1476	4	taxpayers	taxpayer	NOUN
ftr-424	1476	5	who	who	PRON
ftr-424	1476	6	contribute	contribute	VERB
ftr-424	1476	7	to	to	ADP
ftr-424	1476	8	charity	charity	NOUN
ftr-424	1476	9	,	,	PUNCT
ftr-424	1476	10	a	a	DET
ftr-424	1476	11	few	few	ADJ
ftr-424	1476	12	individuals	individual	NOUN
ftr-424	1476	13	account	account	VERB
ftr-424	1476	14	for	for	ADP
ftr-424	1476	15	most	most	ADJ
ftr-424	1476	16	of	of	ADP
ftr-424	1476	17	the	the	DET
ftr-424	1476	18	contributions.65	contributions.65	NOUN
ftr-424	1476	19	the	the	DET
ftr-424	1476	20	charitable	charitable	ADJ
ftr-424	1476	21	contribution	contribution	NOUN
ftr-424	1476	22	deduction	deduction	NOUN
ftr-424	1476	23	can	can	AUX
ftr-424	1476	24	be	be	AUX
ftr-424	1476	25	quite	quite	ADV
ftr-424	1476	26	large	large	ADJ
ftr-424	1476	27	for	for	ADP
ftr-424	1476	28	these	these	DET
ftr-424	1476	29	significant	significant	ADJ
ftr-424	1476	30	donors	donor	NOUN
ftr-424	1476	31	,	,	PUNCT
ftr-424	1476	32	both	both	CCONJ
ftr-424	1476	33	in	in	ADP
ftr-424	1476	34	one	one	NUM
ftr-424	1476	35	taxable	taxable	ADJ
ftr-424	1476	36	year	year	NOUN
ftr-424	1476	37	and	and	CCONJ
ftr-424	1476	38	cumulatively	cumulatively	ADV
ftr-424	1476	39	over	over	ADP
ftr-424	1476	40	a	a	DET
ftr-424	1476	41	number	number	NOUN
ftr-424	1476	42	of	of	ADP
ftr-424	1476	43	taxable	taxable	ADJ
ftr-424	1476	44	years	year	NOUN
ftr-424	1476	45	as	as	SCONJ
ftr-424	1476	46	the	the	DET
ftr-424	1476	47	donor	donor	NOUN
ftr-424	1476	48	gives	give	VERB
ftr-424	1476	49	a	a	DET
ftr-424	1476	50	series	series	NOUN
ftr-424	1476	51	of	of	ADP
ftr-424	1476	52	gifts	gift	NOUN
ftr-424	1476	53	to	to	ADP
ftr-424	1476	54	a	a	DET
ftr-424	1476	55	charitable	charitable	ADJ
ftr-424	1476	56	organization.266	organization.266	NOUN
ftr-424	1476	57	approximately	approximately	ADV
ftr-424	1476	58	50	50	NUM
ftr-424	1476	59	%	%	NOUN
ftr-424	1476	60	of	of	ADP
ftr-424	1476	61	the	the	DET
ftr-424	1476	62	aggregate	aggregate	ADJ
ftr-424	1476	63	individual	individual	ADJ
ftr-424	1476	64	charitable	charitable	ADJ
ftr-424	1476	65	deduction	deduction	NOUN
ftr-424	1476	66	of	of	ADP
ftr-424	1476	67	those	those	PRON
ftr-424	1476	68	with	with	ADP
ftr-424	1476	69	incomes	income	NOUN
ftr-424	1476	70	over	over	ADP
ftr-424	1476	71	$	$	SYM
ftr-424	1476	72	200,000	200,000	NUM
ftr-424	1476	73	is	be	AUX
ftr-424	1476	74	263	263	NUM
ftr-424	1476	75	.	.	PUNCT
ftr-424	1477	1	in	in	ADP
ftr-424	1477	2	2004	2004	NUM
ftr-424	1477	3	,	,	PUNCT
ftr-424	1477	4	the	the	DET
ftr-424	1477	5	3.2	3.2	NUM
ftr-424	1477	6	million	million	NUM
ftr-424	1477	7	taxpayers	taxpayer	NOUN
ftr-424	1477	8	with	with	ADP
ftr-424	1477	9	incomes	income	NOUN
ftr-424	1477	10	of	of	ADP
ftr-424	1477	11	$	$	SYM
ftr-424	1477	12	200,000	200,000	NUM
ftr-424	1477	13	or	or	CCONJ
ftr-424	1477	14	more	more	ADJ
ftr-424	1477	15	(	(	PUNCT
ftr-424	1477	16	out	out	ADP
ftr-424	1477	17	of	of	ADP
ftr-424	1477	18	39.6	39.6	NUM
ftr-424	1477	19	million	million	NUM
ftr-424	1477	20	total	total	ADJ
ftr-424	1477	21	returns	return	NOUN
ftr-424	1477	22	that	that	PRON
ftr-424	1477	23	claimed	claim	VERB
ftr-424	1477	24	a	a	DET
ftr-424	1477	25	charitable	charitable	ADJ
ftr-424	1477	26	contribution	contribution	NOUN
ftr-424	1477	27	deduction	deduction	NOUN
ftr-424	1477	28	)	)	PUNCT
ftr-424	1477	29	garnered	garner	VERB
ftr-424	1477	30	approximately	approximately	ADV
ftr-424	1477	31	$	$	SYM
ftr-424	1477	32	17.0	17.0	NUM
ftr-424	1477	33	billion	billion	NUM
ftr-424	1477	34	in	in	ADP
ftr-424	1477	35	charitable	charitable	ADJ
ftr-424	1477	36	contribution	contribution	NOUN
ftr-424	1477	37	deductions	deduction	NOUN
ftr-424	1477	38	(	(	PUNCT
ftr-424	1477	39	out	out	ADP
ftr-424	1477	40	of	of	ADP
ftr-424	1477	41	$	$	SYM
ftr-424	1477	42	34.4	34.4	NUM
ftr-424	1477	43	billion	billion	NUM
ftr-424	1477	44	total	total	NOUN
ftr-424	1477	45	)	)	PUNCT
ftr-424	1477	46	.	.	PUNCT
ftr-424	1478	1	joint	joint	ADJ
ftr-424	1478	2	committee	committee	PROPN
ftr-424	1478	3	on	on	ADP
ftr-424	1478	4	taxation	taxation	NOUN
ftr-424	1478	5	,	,	PUNCT
ftr-424	1478	6	estimates	estimate	NOUN
ftr-424	1478	7	of	of	ADP
ftr-424	1478	8	federal	federal	ADJ
ftr-424	1478	9	tax	tax	NOUN
ftr-424	1478	10	expenditures	expenditure	NOUN
ftr-424	1478	11	for	for	ADP
ftr-424	1478	12	fiscal	fiscal	ADJ
ftr-424	1478	13	years	year	NOUN
ftr-424	1478	14	2005	2005	NUM
ftr-424	1478	15	-	-	SYM
ftr-424	1478	16	2009	2009	NUM
ftr-424	1478	17	,	,	PUNCT
ftr-424	1478	18	43	43	NUM
ftr-424	1478	19	tbl.3	tbl.3	NOUN
ftr-424	1478	20	(	(	PUNCT
ftr-424	1478	21	jan	jan	PROPN
ftr-424	1478	22	.	.	PROPN
ftr-424	1478	23	12	12	NUM
ftr-424	1478	24	,	,	PUNCT
ftr-424	1478	25	2005	2005	NUM
ftr-424	1478	26	)	)	PUNCT
ftr-424	1478	27	,	,	PUNCT
ftr-424	1478	28	at	at	ADP
ftr-424	1478	29	http://www.house.gov/jct/s-l-05.pdf	http://www.house.gov/jct/s-l-05.pdf	PROPN
ftr-424	1478	30	.	.	PUNCT
ftr-424	1479	1	in	in	ADP
ftr-424	1479	2	2003	2003	NUM
ftr-424	1479	3	,	,	PUNCT
ftr-424	1479	4	the	the	DET
ftr-424	1479	5	3.4	3.4	NUM
ftr-424	1479	6	million	million	NUM
ftr-424	1479	7	taxpayers	taxpayer	NOUN
ftr-424	1479	8	with	with	ADP
ftr-424	1479	9	incomes	income	NOUN
ftr-424	1479	10	of	of	ADP
ftr-424	1479	11	$	$	SYM
ftr-424	1479	12	200,000	200,000	NUM
ftr-424	1479	13	or	or	CCONJ
ftr-424	1479	14	more	more	ADJ
ftr-424	1479	15	(	(	PUNCT
ftr-424	1479	16	out	out	ADP
ftr-424	1479	17	of	of	ADP
ftr-424	1479	18	38.0	38.0	NUM
ftr-424	1479	19	million	million	NUM
ftr-424	1479	20	total	total	NOUN
ftr-424	1479	21	)	)	PUNCT
ftr-424	1479	22	garnered	garner	VERB
ftr-424	1479	23	approximately	approximately	ADV
ftr-424	1479	24	$	$	SYM
ftr-424	1479	25	17.5	17.5	NUM
ftr-424	1479	26	billion	billion	NUM
ftr-424	1479	27	in	in	ADP
ftr-424	1479	28	charitable	charitable	ADJ
ftr-424	1479	29	contribution	contribution	NOUN
ftr-424	1479	30	deductions	deduction	NOUN
ftr-424	1479	31	(	(	PUNCT
ftr-424	1479	32	out	out	ADP
ftr-424	1479	33	of	of	ADP
ftr-424	1479	34	$	$	SYM
ftr-424	1479	35	36.9	36.9	NUM
ftr-424	1479	36	billion	billion	NUM
ftr-424	1479	37	total	total	NOUN
ftr-424	1479	38	)	)	PUNCT
ftr-424	1479	39	.	.	PUNCT
ftr-424	1480	1	joint	joint	ADJ
ftr-424	1480	2	committee	committee	PROPN
ftr-424	1480	3	on	on	ADP
ftr-424	1480	4	taxation	taxation	NOUN
ftr-424	1480	5	,	,	PUNCT
ftr-424	1480	6	estimates	estimate	NOUN
ftr-424	1480	7	of	of	ADP
ftr-424	1480	8	federal	federal	ADJ
ftr-424	1480	9	tax	tax	NOUN
ftr-424	1480	10	expenditures	expenditure	NOUN
ftr-424	1480	11	for	for	ADP
ftr-424	1480	12	fiscal	fiscal	ADJ
ftr-424	1480	13	years	year	NOUN
ftr-424	1480	14	2004	2004	NUM
ftr-424	1480	15	-	-	SYM
ftr-424	1480	16	2008	2008	NUM
ftr-424	1480	17	,	,	PUNCT
ftr-424	1480	18	32	32	NUM
ftr-424	1480	19	tbl.3	tbl.3	NOUN
ftr-424	1480	20	(	(	PUNCT
ftr-424	1480	21	dec	dec	PROPN
ftr-424	1480	22	.	.	PROPN
ftr-424	1480	23	22	22	NUM
ftr-424	1480	24	,	,	PUNCT
ftr-424	1480	25	2003	2003	NUM
ftr-424	1480	26	)	)	PUNCT
ftr-424	1480	27	,	,	PUNCT
ftr-424	1480	28	at	at	ADP
ftr-424	1480	29	http://www.house.gov/jct/s-8-03.pdf	http://www.house.gov/jct/s-8-03.pdf	PROPN
ftr-424	1480	30	.	.	PUNCT
ftr-424	1481	1	in	in	ADP
ftr-424	1481	2	2002	2002	NUM
ftr-424	1481	3	,	,	PUNCT
ftr-424	1481	4	the	the	DET
ftr-424	1481	5	2.6	2.6	NUM
ftr-424	1481	6	million	million	NUM
ftr-424	1481	7	taxpayers	taxpayer	NOUN
ftr-424	1481	8	with	with	ADP
ftr-424	1481	9	incomes	income	NOUN
ftr-424	1481	10	of	of	ADP
ftr-424	1481	11	$	$	SYM
ftr-424	1481	12	200,000	200,000	NUM
ftr-424	1481	13	or	or	CCONJ
ftr-424	1481	14	more	more	ADJ
ftr-424	1481	15	(	(	PUNCT
ftr-424	1481	16	out	out	ADP
ftr-424	1481	17	of	of	ADP
ftr-424	1481	18	38.0	38.0	NUM
ftr-424	1481	19	million	million	NUM
ftr-424	1481	20	total	total	NOUN
ftr-424	1481	21	)	)	PUNCT
ftr-424	1481	22	garnered	garner	VERB
ftr-424	1481	23	approximately	approximately	ADV
ftr-424	1481	24	$	$	SYM
ftr-424	1481	25	20.0	20.0	NUM
ftr-424	1481	26	billion	billion	NUM
ftr-424	1481	27	in	in	ADP
ftr-424	1481	28	charitable	charitable	ADJ
ftr-424	1481	29	contribution	contribution	NOUN
ftr-424	1481	30	deductions	deduction	NOUN
ftr-424	1481	31	(	(	PUNCT
ftr-424	1481	32	out	out	ADP
ftr-424	1481	33	of	of	ADP
ftr-424	1481	34	$	$	SYM
ftr-424	1481	35	40.2	40.2	NUM
ftr-424	1481	36	billion	billion	NUM
ftr-424	1481	37	total	total	NOUN
ftr-424	1481	38	)	)	PUNCT
ftr-424	1481	39	.	.	PUNCT
ftr-424	1482	1	joint	joint	ADJ
ftr-424	1482	2	committee	committee	PROPN
ftr-424	1482	3	on	on	ADP
ftr-424	1482	4	taxation	taxation	NOUN
ftr-424	1482	5	,	,	PUNCT
ftr-424	1482	6	estimates	estimate	NOUN
ftr-424	1482	7	of	of	ADP
ftr-424	1482	8	federal	federal	ADJ
ftr-424	1482	9	tax	tax	NOUN
ftr-424	1482	10	expenditures	expenditure	NOUN
ftr-424	1482	11	for	for	ADP
ftr-424	1482	12	fiscal	fiscal	ADJ
ftr-424	1482	13	years	year	NOUN
ftr-424	1482	14	2003	2003	NUM
ftr-424	1482	15	-	-	SYM
ftr-424	1482	16	2007	2007	NUM
ftr-424	1482	17	,	,	PUNCT
ftr-424	1482	18	30	30	NUM
ftr-424	1482	19	tbl.3	tbl.3	NOUN
ftr-424	1482	20	(	(	PUNCT
ftr-424	1482	21	dec	dec	PROPN
ftr-424	1482	22	.	.	PROPN
ftr-424	1482	23	19	19	NUM
ftr-424	1482	24	,	,	PUNCT
ftr-424	1482	25	2002	2002	NUM
ftr-424	1482	26	)	)	PUNCT
ftr-424	1482	27	,	,	PUNCT
ftr-424	1482	28	at	at	ADP
ftr-424	1482	29	http://frwebgate.access.gpo.gov/cgibin/getdoc.cgi?dbname=2002joint	http://frwebgate.access.gpo.gov/cgibin/getdoc.cgi?dbname=2002joint	PROPN
ftr-424	1482	30	committee	committee	NOUN
ftr-424	1482	31	on	on	ADP
ftr-424	1482	32	taxation&docid	taxation&docid	NOUN
ftr-424	1482	33	=	=	SYM
ftr-424	1482	34	f:83132.pdf	f:83132.pdf	NOUN
ftr-424	1482	35	.	.	PUNCT
ftr-424	1483	1	in	in	ADP
ftr-424	1483	2	2001	2001	NUM
ftr-424	1483	3	,	,	PUNCT
ftr-424	1483	4	the	the	DET
ftr-424	1483	5	2.4	2.4	NUM
ftr-424	1483	6	million	million	NUM
ftr-424	1483	7	taxpayers	taxpayer	NOUN
ftr-424	1483	8	with	with	ADP
ftr-424	1483	9	incomes	income	NOUN
ftr-424	1483	10	of	of	ADP
ftr-424	1483	11	$	$	SYM
ftr-424	1483	12	200,000	200,000	NUM
ftr-424	1483	13	or	or	CCONJ
ftr-424	1483	14	more	more	ADJ
ftr-424	1483	15	(	(	PUNCT
ftr-424	1483	16	out	out	ADP
ftr-424	1483	17	of	of	ADP
ftr-424	1483	18	35.1	35.1	NUM
ftr-424	1483	19	million	million	NUM
ftr-424	1483	20	total	total	NOUN
ftr-424	1483	21	)	)	PUNCT
ftr-424	1483	22	garnered	garner	VERB
ftr-424	1483	23	approximately	approximately	ADV
ftr-424	1483	24	$	$	SYM
ftr-424	1483	25	18.6	18.6	NUM
ftr-424	1483	26	billion	billion	NUM
ftr-424	1483	27	in	in	ADP
ftr-424	1483	28	charitable	charitable	ADJ
ftr-424	1483	29	contribution	contribution	NOUN
ftr-424	1483	30	deductions	deduction	NOUN
ftr-424	1483	31	(	(	PUNCT
ftr-424	1483	32	out	out	ADP
ftr-424	1483	33	of	of	ADP
ftr-424	1483	34	$	$	SYM
ftr-424	1483	35	37.2	37.2	NUM
ftr-424	1483	36	billion	billion	NUM
ftr-424	1483	37	total	total	NOUN
ftr-424	1483	38	)	)	PUNCT
ftr-424	1483	39	.	.	PUNCT
ftr-424	1484	1	joint	joint	ADJ
ftr-424	1484	2	committee	committee	PROPN
ftr-424	1484	3	on	on	ADP
ftr-424	1484	4	taxation	taxation	NOUN
ftr-424	1484	5	,	,	PUNCT
ftr-424	1484	6	estimates	estimate	NOUN
ftr-424	1484	7	of	of	ADP
ftr-424	1484	8	federal	federal	ADJ
ftr-424	1484	9	tax	tax	NOUN
ftr-424	1484	10	expenditures	expenditure	NOUN
ftr-424	1484	11	for	for	ADP
ftr-424	1484	12	fiscal	fiscal	ADJ
ftr-424	1484	13	years	year	NOUN
ftr-424	1484	14	2002	2002	NUM
ftr-424	1484	15	-	-	SYM
ftr-424	1484	16	2006	2006	NUM
ftr-424	1484	17	,	,	PUNCT
ftr-424	1484	18	31	31	NUM
ftr-424	1484	19	tbl.3	tbl.3	NOUN
ftr-424	1484	20	(	(	PUNCT
ftr-424	1484	21	jan	jan	PROPN
ftr-424	1484	22	.	.	PROPN
ftr-424	1484	23	17	17	NUM
ftr-424	1484	24	,	,	PUNCT
ftr-424	1484	25	2002	2002	NUM
ftr-424	1484	26	)	)	PUNCT
ftr-424	1484	27	.	.	PUNCT
ftr-424	1485	1	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=2002joint	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=2002joint	PROPN
ftr-424	1485	2	committee	committee	PROPN
ftr-424	1485	3	on	on	ADP
ftr-424	1485	4	taxation&docid	taxation&docid	PROPN
ftr-424	1485	5	=	=	SYM
ftr-424	1485	6	f:76452.pdf	f:76452.pdf	NOUN
ftr-424	1485	7	.	.	PROPN
ftr-424	1486	1	while	while	SCONJ
ftr-424	1486	2	these	these	DET
ftr-424	1486	3	numbers	number	NOUN
ftr-424	1486	4	include	include	VERB
ftr-424	1486	5	cash	cash	NOUN
ftr-424	1486	6	donations	donation	NOUN
ftr-424	1486	7	as	as	ADV
ftr-424	1486	8	well	well	ADV
ftr-424	1486	9	as	as	ADP
ftr-424	1486	10	property	property	NOUN
ftr-424	1486	11	and	and	CCONJ
ftr-424	1486	12	basis	basis	NOUN
ftr-424	1486	13	amounts	amount	NOUN
ftr-424	1486	14	as	as	ADV
ftr-424	1486	15	well	well	ADV
ftr-424	1486	16	as	as	ADP
ftr-424	1486	17	gain	gain	NOUN
ftr-424	1486	18	,	,	PUNCT
ftr-424	1486	19	it	it	PRON
ftr-424	1486	20	is	be	AUX
ftr-424	1486	21	likely	likely	ADJ
ftr-424	1486	22	that	that	SCONJ
ftr-424	1486	23	wealthy	wealthy	ADJ
ftr-424	1486	24	taxpayers	taxpayer	NOUN
ftr-424	1486	25	comprise	comprise	VERB
ftr-424	1486	26	an	an	DET
ftr-424	1486	27	even	even	ADV
ftr-424	1486	28	larger	large	ADJ
ftr-424	1486	29	percentage	percentage	NOUN
ftr-424	1486	30	of	of	ADP
ftr-424	1486	31	those	those	DET
ftr-424	1486	32	taxpayers	taxpayer	NOUN
ftr-424	1486	33	donating	donate	VERB
ftr-424	1486	34	untaxed	untaxed	ADJ
ftr-424	1486	35	appreciation	appreciation	NOUN
ftr-424	1486	36	.	.	PUNCT
ftr-424	1487	1	264	264	X
ftr-424	1487	2	.	.	PUNCT
ftr-424	1488	1	rachel	rachel	PROPN
ftr-424	1488	2	emma	emma	PROPN
ftr-424	1488	3	silverman	silverman	PROPN
ftr-424	1488	4	,	,	PUNCT
ftr-424	1488	5	giving	give	VERB
ftr-424	1488	6	by	by	ADP
ftr-424	1488	7	affluent	affluent	ADJ
ftr-424	1488	8	is	be	AUX
ftr-424	1488	9	less	less	ADV
ftr-424	1488	10	generous	generous	ADJ
ftr-424	1488	11	on	on	ADP
ftr-424	1488	12	basis	basis	NOUN
ftr-424	1488	13	of	of	ADP
ftr-424	1488	14	assets	asset	NOUN
ftr-424	1488	15	,	,	PUNCT
ftr-424	1488	16	wall	wall	PROPN
ftr-424	1488	17	st	st	PROPN
ftr-424	1488	18	.	.	PROPN
ftr-424	1488	19	j.	j.	PROPN
ftr-424	1488	20	,	,	PUNCT
ftr-424	1488	21	apr	apr	PROPN
ftr-424	1488	22	.	.	PROPN
ftr-424	1488	23	22	22	NUM
ftr-424	1488	24	,	,	PUNCT
ftr-424	1488	25	2004	2004	NUM
ftr-424	1488	26	,	,	PUNCT
ftr-424	1488	27	at	at	ADP
ftr-424	1488	28	d2	d2	PROPN
ftr-424	1488	29	.	.	PUNCT
ftr-424	1488	30	265	265	NUM
ftr-424	1488	31	.	.	PUNCT
ftr-424	1489	1	gerald	gerald	PROPN
ftr-424	1489	2	e.	e.	PROPN
ftr-424	1489	3	auten	auten	PROPN
ftr-424	1489	4	,	,	PUNCT
ftr-424	1489	5	holger	holger	NOUN
ftr-424	1489	6	sieg	sieg	PROPN
ftr-424	1489	7	,	,	PUNCT
ftr-424	1489	8	&	&	CCONJ
ftr-424	1489	9	charles	charles	PROPN
ftr-424	1489	10	t.	t.	PROPN
ftr-424	1489	11	clotfelter	clotfelter	NOUN
ftr-424	1489	12	,	,	PUNCT
ftr-424	1489	13	charitable	charitable	ADJ
ftr-424	1489	14	giving	giving	NOUN
ftr-424	1489	15	,	,	PUNCT
ftr-424	1489	16	income	income	NOUN
ftr-424	1489	17	and	and	CCONJ
ftr-424	1489	18	taxes	taxis	NOUN
ftr-424	1489	19	:	:	PUNCT
ftr-424	1489	20	an	an	DET
ftr-424	1489	21	analysis	analysis	NOUN
ftr-424	1489	22	of	of	ADP
ftr-424	1489	23	panel	panel	NOUN
ftr-424	1489	24	data	datum	NOUN
ftr-424	1489	25	,	,	PUNCT
ftr-424	1489	26	mar	mar	PROPN
ftr-424	1489	27	.	.	PROPN
ftr-424	1489	28	2002	2002	NUM
ftr-424	1489	29	amer	amer	PROPN
ftr-424	1489	30	.	.	PUNCT
ftr-424	1490	1	econ	econ	PROPN
ftr-424	1490	2	.	.	PUNCT
ftr-424	1491	1	rev	rev	PROPN
ftr-424	1491	2	.	.	PROPN
ftr-424	1491	3	371	371	NUM
ftr-424	1491	4	,	,	PUNCT
ftr-424	1491	5	377	377	NUM
ftr-424	1491	6	.	.	NOUN
ftr-424	1491	7	266	266	NUM
ftr-424	1491	8	.	.	PUNCT
ftr-424	1492	1	see	see	VERB
ftr-424	1492	2	,	,	PUNCT
ftr-424	1492	3	e.g.	e.g.	ADV
ftr-424	1492	4	,	,	PUNCT
ftr-424	1492	5	the	the	DET
ftr-424	1492	6	2003	2003	NUM
ftr-424	1492	7	slate	slate	NOUN
ftr-424	1492	8	50	50	NUM
ftr-424	1492	9	:	:	PUNCT
ftr-424	1492	10	top	top	ADJ
ftr-424	1492	11	donations	donation	NOUN
ftr-424	1492	12	(	(	PUNCT
ftr-424	1492	13	noting	note	VERB
ftr-424	1492	14	ted	ted	PROPN
ftr-424	1492	15	turner	turner	PROPN
ftr-424	1492	16	's	's	PART
ftr-424	1492	17	pledge	pledge	NOUN
ftr-424	1492	18	to	to	PART
ftr-424	1492	19	give	give	VERB
ftr-424	1492	20	$	$	SYM
ftr-424	1492	21	1	1	NUM
ftr-424	1492	22	billion	billion	NUM
ftr-424	1492	23	to	to	ADP
ftr-424	1492	24	the	the	DET
ftr-424	1492	25	united	united	PROPN
ftr-424	1492	26	nations	nations	PROPN
ftr-424	1492	27	and	and	CCONJ
ftr-424	1492	28	indicating	indicate	VERB
ftr-424	1492	29	that	that	SCONJ
ftr-424	1492	30	he	he	PRON
ftr-424	1492	31	had	have	AUX
ftr-424	1492	32	contributed	contribute	VERB
ftr-424	1492	33	$	$	SYM
ftr-424	1492	34	128	128	NUM
ftr-424	1492	35	million	million	NUM
ftr-424	1492	36	in	in	ADP
ftr-424	1492	37	2003	2003	NUM
ftr-424	1492	38	to	to	ADP
ftr-424	1492	39	various	various	ADJ
ftr-424	1492	40	organizations	organization	NOUN
ftr-424	1492	41	,	,	PUNCT
ftr-424	1492	42	most	most	ADJ
ftr-424	1492	43	of	of	ADP
ftr-424	1492	44	which	which	PRON
ftr-424	1492	45	apparently	apparently	ADV
ftr-424	1492	46	consisted	consist	VERB
ftr-424	1492	47	of	of	ADP
ftr-424	1492	48	gifts	gift	NOUN
ftr-424	1492	49	of	of	ADP
ftr-424	1492	50	appreciated	appreciated	ADJ
ftr-424	1492	51	stock	stock	NOUN
ftr-424	1492	52	)	)	PUNCT
ftr-424	1492	53	,	,	PUNCT
ftr-424	1492	54	at	at	ADP
ftr-424	1492	55	http://www.slate.msn.com/toolbar.aspx?action=print&id=2094848	http://www.slate.msn.com/toolbar.aspx?action=print&id=2094848	NOUN
ftr-424	1492	56	(	(	PUNCT
ftr-424	1492	57	last	last	ADV
ftr-424	1492	58	visited	visit	VERB
ftr-424	1492	59	july	july	PROPN
ftr-424	1492	60	1	1	NUM
ftr-424	1492	61	,	,	PUNCT
ftr-424	1492	62	2004	2004	NUM
ftr-424	1492	63	)	)	PUNCT
ftr-424	1492	64	;	;	PUNCT
ftr-424	1492	65	michelle	michelle	NOUN
ftr-424	1492	66	falkenstein	falkenstein	PROPN
ftr-424	1492	67	,	,	PUNCT
ftr-424	1492	68	senate	senate	PROPN
ftr-424	1492	69	widens	widen	VERB
ftr-424	1492	70	probe	probe	NOUN
ftr-424	1492	71	of	of	ADP
ftr-424	1492	72	tax	tax	NOUN
ftr-424	1492	73	breaks	break	NOUN
ftr-424	1492	74	on	on	ADP
ftr-424	1492	75	donated	donate	VERB
ftr-424	1492	76	art	art	NOUN
ftr-424	1492	77	,	,	PUNCT
ftr-424	1492	78	artnewsletter	artnewsletter	NOUN
ftr-424	1492	79	highlights	highlight	NOUN
ftr-424	1492	80	(	(	PUNCT
ftr-424	1492	81	june	june	PROPN
ftr-424	1492	82	22	22	NUM
ftr-424	1492	83	,	,	PUNCT
ftr-424	1492	84	2004	2004	NUM
ftr-424	1492	85	)	)	PUNCT
ftr-424	1492	86	(	(	PUNCT
ftr-424	1492	87	indicating	indicate	VERB
ftr-424	1492	88	that	that	SCONJ
ftr-424	1492	89	the	the	DET
ftr-424	1492	90	art	art	NOUN
ftr-424	1492	91	advisory	advisory	ADJ
ftr-424	1492	92	panel	panel	NOUN
ftr-424	1492	93	in	in	ADP
ftr-424	1492	94	2003	2003	NUM
ftr-424	1492	95	reviewed	review	VERB
ftr-424	1492	96	637	637	NUM
ftr-424	1492	97	items	item	NOUN
ftr-424	1492	98	in	in	ADP
ftr-424	1492	99	122	122	NUM
ftr-424	1492	100	taxpayer	taxpayer	NOUN
ftr-424	1492	101	cases	case	NOUN
ftr-424	1492	102	considered	consider	VERB
ftr-424	1492	103	to	to	PART
ftr-424	1492	104	be	be	AUX
ftr-424	1492	105	only	only	ADV
ftr-424	1492	106	a	a	DET
ftr-424	1492	107	small	small	ADJ
ftr-424	1492	108	fraction	fraction	NOUN
ftr-424	1492	109	of	of	ADP
ftr-424	1492	110	the	the	DET
ftr-424	1492	111	total	total	ADJ
ftr-424	1492	112	number	number	NOUN
ftr-424	1492	113	of	of	ADP
ftr-424	1492	114	donations	donation	NOUN
ftr-424	1492	115	of	of	ADP
ftr-424	1492	116	art	art	NOUN
ftr-424	1492	117	items	item	NOUN
ftr-424	1492	118	and	and	CCONJ
ftr-424	1492	119	recommended	recommend	VERB
ftr-424	1492	120	adjustments	adjustment	NOUN
ftr-424	1492	121	on	on	ADP
ftr-424	1492	122	51	51	NUM
ftr-424	1492	123	%	%	NOUN
ftr-424	1492	124	of	of	ADP
ftr-424	1492	125	those	those	PRON
ftr-424	1492	126	amounting	amount	VERB
ftr-424	1492	127	to	to	ADP
ftr-424	1492	128	approximately	approximately	ADV
ftr-424	1492	129	$	$	SYM
ftr-424	1492	130	69	69	NUM
ftr-424	1492	131	million	million	NUM
ftr-424	1492	132	)	)	PUNCT
ftr-424	1492	133	,	,	PUNCT
ftr-424	1492	134	at	at	ADP
ftr-424	1492	135	www.artnews.com	www.artnews.com	PROPN
ftr-424	1492	136	(	(	PUNCT
ftr-424	1492	137	last	last	ADV
ftr-424	1492	138	visited	visit	VERB
ftr-424	1492	139	july	july	PROPN
ftr-424	1492	140	1	1	NUM
ftr-424	1492	141	,	,	PUNCT
ftr-424	1492	142	2004	2004	NUM
ftr-424	1492	143	)	)	PUNCT
ftr-424	1492	144	.	.	PUNCT
ftr-424	1493	1	[	[	X
ftr-424	1493	2	vol	vol	NOUN
ftr-424	1493	3	6:9	6:9	NUM
ftr-424	1493	4	congress	congress	PROPN
ftr-424	1493	5	fiddles	fiddle	VERB
ftr-424	1493	6	while	while	SCONJ
ftr-424	1493	7	middle	middle	PROPN
ftr-424	1493	8	america	america	PROPN
ftr-424	1493	9	burns	burn	VERB
ftr-424	1493	10	attributable	attributable	ADJ
ftr-424	1493	11	to	to	ADP
ftr-424	1493	12	untaxed	untaxed	ADJ
ftr-424	1493	13	appreciation.267	appreciation.267	NOUN
ftr-424	1493	14	based	base	VERB
ftr-424	1493	15	on	on	ADP
ftr-424	1493	16	the	the	DET
ftr-424	1493	17	average	average	ADJ
ftr-424	1493	18	total	total	ADJ
ftr-424	1493	19	amount	amount	NOUN
ftr-424	1493	20	contributed	contribute	VERB
ftr-424	1493	21	by	by	ADP
ftr-424	1493	22	taxpayers	taxpayer	NOUN
ftr-424	1493	23	with	with	ADP
ftr-424	1493	24	incomes	income	NOUN
ftr-424	1493	25	of	of	ADP
ftr-424	1493	26	$	$	SYM
ftr-424	1493	27	200,000	200,000	NUM
ftr-424	1493	28	or	or	CCONJ
ftr-424	1493	29	more	more	ADJ
ftr-424	1493	30	between	between	ADP
ftr-424	1493	31	2001	2001	NUM
ftr-424	1493	32	and	and	CCONJ
ftr-424	1493	33	2004	2004	NUM
ftr-424	1493	34	,	,	PUNCT
ftr-424	1493	35	this	this	DET
ftr-424	1493	36	provision	provision	NOUN
ftr-424	1493	37	could	could	AUX
ftr-424	1493	38	raise	raise	VERB
ftr-424	1493	39	approximately	approximately	ADV
ftr-424	1493	40	$	$	SYM
ftr-424	1493	41	3	3	NUM
ftr-424	1493	42	billion	billion	NUM
ftr-424	1493	43	annually.268	annually.268	PRON
ftr-424	1493	44	charitable	charitable	ADJ
ftr-424	1493	45	organizations	organization	NOUN
ftr-424	1493	46	will	will	AUX
ftr-424	1493	47	likely	likely	ADV
ftr-424	1493	48	complain	complain	VERB
ftr-424	1493	49	that	that	SCONJ
ftr-424	1493	50	treating	treat	VERB
ftr-424	1493	51	untaxed	untaxed	ADJ
ftr-424	1493	52	appreciation	appreciation	NOUN
ftr-424	1493	53	as	as	ADP
ftr-424	1493	54	an	an	DET
ftr-424	1493	55	amt	amt	PROPN
ftr-424	1493	56	preference	preference	NOUN
ftr-424	1493	57	would	would	AUX
ftr-424	1493	58	cause	cause	VERB
ftr-424	1493	59	drastic	drastic	ADJ
ftr-424	1493	60	reductions	reduction	NOUN
ftr-424	1493	61	in	in	ADP
ftr-424	1493	62	charitable	charitable	ADJ
ftr-424	1493	63	contributions	contribution	NOUN
ftr-424	1493	64	.	.	PUNCT
ftr-424	1494	1	it	it	PRON
ftr-424	1494	2	is	be	AUX
ftr-424	1494	3	clear	clear	ADJ
ftr-424	1494	4	that	that	SCONJ
ftr-424	1494	5	the	the	DET
ftr-424	1494	6	primary	primary	ADJ
ftr-424	1494	7	purpose	purpose	NOUN
ftr-424	1494	8	for	for	ADP
ftr-424	1494	9	the	the	DET
ftr-424	1494	10	deduction	deduction	NOUN
ftr-424	1494	11	is	be	AUX
ftr-424	1494	12	to	to	PART
ftr-424	1494	13	provide	provide	VERB
ftr-424	1494	14	an	an	DET
ftr-424	1494	15	incentive	incentive	NOUN
ftr-424	1494	16	for	for	ADP
ftr-424	1494	17	charitable	charitable	ADJ
ftr-424	1494	18	giving,269	giving,269	NOUN
ftr-424	1494	19	and	and	CCONJ
ftr-424	1494	20	the	the	DET
ftr-424	1494	21	loss	loss	NOUN
ftr-424	1494	22	of	of	ADP
ftr-424	1494	23	a	a	DET
ftr-424	1494	24	tax	tax	NOUN
ftr-424	1494	25	deduction	deduction	NOUN
ftr-424	1494	26	for	for	ADP
ftr-424	1494	27	amt	amt	PROPN
ftr-424	1494	28	purposes	purpose	NOUN
ftr-424	1494	29	(	(	PUNCT
ftr-424	1494	30	but	but	CCONJ
ftr-424	1494	31	not	not	PART
ftr-424	1494	32	for	for	ADP
ftr-424	1494	33	regular	regular	ADJ
ftr-424	1494	34	tax	tax	NOUN
ftr-424	1494	35	purposes	purpose	NOUN
ftr-424	1494	36	)	)	PUNCT
ftr-424	1494	37	will	will	AUX
ftr-424	1494	38	make	make	VERB
ftr-424	1494	39	charitable	charitable	ADJ
ftr-424	1494	40	giving	give	VERB
ftr-424	1494	41	somewhat	somewhat	ADV
ftr-424	1494	42	less	less	ADV
ftr-424	1494	43	appealing	appealing	ADJ
ftr-424	1494	44	to	to	ADP
ftr-424	1494	45	some	some	DET
ftr-424	1494	46	taxpayers	taxpayer	NOUN
ftr-424	1494	47	than	than	SCONJ
ftr-424	1494	48	it	it	PRON
ftr-424	1494	49	would	would	AUX
ftr-424	1494	50	otherwise	otherwise	ADV
ftr-424	1494	51	be	be	AUX
ftr-424	1494	52	.	.	PUNCT
ftr-424	1495	1	there	there	PRON
ftr-424	1495	2	are	be	VERB
ftr-424	1495	3	,	,	PUNCT
ftr-424	1495	4	however	however	ADV
ftr-424	1495	5	,	,	PUNCT
ftr-424	1495	6	a	a	DET
ftr-424	1495	7	number	number	NOUN
ftr-424	1495	8	of	of	ADP
ftr-424	1495	9	aspects	aspect	NOUN
ftr-424	1495	10	to	to	ADP
ftr-424	1495	11	the	the	DET
ftr-424	1495	12	charitable	charitable	ADJ
ftr-424	1495	13	deduction	deduction	NOUN
ftr-424	1495	14	that	that	PRON
ftr-424	1495	15	must	must	AUX
ftr-424	1495	16	be	be	AUX
ftr-424	1495	17	considered	consider	VERB
ftr-424	1495	18	before	before	ADP
ftr-424	1495	19	concluding	conclude	VERB
ftr-424	1495	20	that	that	SCONJ
ftr-424	1495	21	this	this	DET
ftr-424	1495	22	counterargument	counterargument	NOUN
ftr-424	1495	23	weighs	weigh	VERB
ftr-424	1495	24	sufficiently	sufficiently	ADV
ftr-424	1495	25	strongly	strongly	ADV
ftr-424	1495	26	to	to	PART
ftr-424	1495	27	argue	argue	VERB
ftr-424	1495	28	against	against	ADP
ftr-424	1495	29	the	the	DET
ftr-424	1495	30	amt	amt	PROPN
ftr-424	1495	31	preference	preference	NOUN
ftr-424	1495	32	provision	provision	NOUN
ftr-424	1495	33	.	.	PUNCT
ftr-424	1496	1	first	first	ADV
ftr-424	1496	2	,	,	PUNCT
ftr-424	1496	3	many	many	ADJ
ftr-424	1496	4	different	different	ADJ
ftr-424	1496	5	tax	tax	NOUN
ftr-424	1496	6	changes	change	NOUN
ftr-424	1496	7	may	may	AUX
ftr-424	1496	8	interact	interact	VERB
ftr-424	1496	9	to	to	PART
ftr-424	1496	10	affect	affect	VERB
ftr-424	1496	11	charitable	charitable	ADJ
ftr-424	1496	12	giving	giving	NOUN
ftr-424	1496	13	,	,	PUNCT
ftr-424	1496	14	such	such	ADJ
ftr-424	1496	15	as	as	ADP
ftr-424	1496	16	tax	tax	NOUN
ftr-424	1496	17	rate	rate	NOUN
ftr-424	1497	1	cuts,270	cuts,270	NOUN
ftr-424	1497	2	but	but	CCONJ
ftr-424	1497	3	tax	tax	NOUN
ftr-424	1497	4	policy	policy	NOUN
ftr-424	1497	5	decisions	decision	NOUN
ftr-424	1497	6	are	be	AUX
ftr-424	1497	7	generally	generally	ADV
ftr-424	1497	8	polycentric	polycentric	ADJ
ftr-424	1497	9	,	,	PUNCT
ftr-424	1497	10	with	with	ADP
ftr-424	1497	11	various	various	ADJ
ftr-424	1497	12	interacting	interact	VERB
ftr-424	1497	13	concerns	concern	NOUN
ftr-424	1497	14	determining	determine	VERB
ftr-424	1497	15	the	the	DET
ftr-424	1497	16	final	final	ADJ
ftr-424	1497	17	policy	policy	NOUN
ftr-424	1497	18	.	.	PUNCT
ftr-424	1498	1	thus	thus	ADV
ftr-424	1498	2	,	,	PUNCT
ftr-424	1498	3	even	even	ADV
ftr-424	1498	4	though	though	SCONJ
ftr-424	1498	5	the	the	DET
ftr-424	1498	6	lower	low	ADJ
ftr-424	1498	7	rates	rate	NOUN
ftr-424	1498	8	for	for	ADP
ftr-424	1498	9	capital	capital	NOUN
ftr-424	1498	10	gains	gain	NOUN
ftr-424	1498	11	enacted	enact	VERB
ftr-424	1498	12	in	in	ADP
ftr-424	1498	13	1997	1997	NUM
ftr-424	1498	14	"	"	PUNCT
ftr-424	1498	15	substantially	substantially	ADV
ftr-424	1498	16	raised	raise	VERB
ftr-424	1498	17	the	the	DET
ftr-424	1498	18	after	after	ADP
ftr-424	1498	19	-	-	PUNCT
ftr-424	1498	20	tax	tax	NOUN
ftr-424	1498	21	cost	cost	NOUN
ftr-424	1498	22	of	of	ADP
ftr-424	1498	23	giving	give	VERB
ftr-424	1498	24	appreciated	appreciated	ADJ
ftr-424	1498	25	property	property	NOUN
ftr-424	1498	26	to	to	ADP
ftr-424	1498	27	charities	charity	NOUN
ftr-424	1498	28	,	,	PUNCT
ftr-424	1498	29	"	"	PUNCT
ftr-424	1498	30	consideration	consideration	NOUN
ftr-424	1498	31	of	of	ADP
ftr-424	1498	32	the	the	DET
ftr-424	1498	33	effect	effect	NOUN
ftr-424	1498	34	of	of	ADP
ftr-424	1498	35	a	a	DET
ftr-424	1498	36	rate	rate	NOUN
ftr-424	1498	37	cut	cut	VERB
ftr-424	1498	38	on	on	ADP
ftr-424	1498	39	charitable	charitable	ADJ
ftr-424	1498	40	giving	giving	NOUN
ftr-424	1498	41	did	do	AUX
ftr-424	1498	42	not	not	PART
ftr-424	1498	43	lead	lead	VERB
ftr-424	1498	44	to	to	ADP
ftr-424	1498	45	congressional	congressional	ADJ
ftr-424	1498	46	reluctance	reluctance	NOUN
ftr-424	1498	47	to	to	PART
ftr-424	1498	48	enact	enact	VERB
ftr-424	1498	49	rate	rate	NOUN
ftr-424	1498	50	decreases.27	decreases.27	PROPN
ftr-424	1498	51	'	'	PART
ftr-424	1498	52	the	the	DET
ftr-424	1498	53	change	change	NOUN
ftr-424	1498	54	in	in	ADP
ftr-424	1498	55	amt	amt	PROPN
ftr-424	1498	56	treatment	treatment	NOUN
ftr-424	1498	57	will	will	AUX
ftr-424	1498	58	not	not	PART
ftr-424	1498	59	be	be	AUX
ftr-424	1498	60	directly	directly	ADV
ftr-424	1498	61	correlated	correlate	VERB
ftr-424	1498	62	with	with	ADP
ftr-424	1498	63	an	an	DET
ftr-424	1498	64	increased	increase	VERB
ftr-424	1498	65	after	after	ADP
ftr-424	1498	66	-	-	PUNCT
ftr-424	1498	67	tax	tax	NOUN
ftr-424	1498	68	267	267	NUM
ftr-424	1498	69	.	.	PUNCT
ftr-424	1499	1	see	see	VERB
ftr-424	1499	2	,	,	PUNCT
ftr-424	1499	3	e.g.	e.g.	ADV
ftr-424	1499	4	,	,	PUNCT
ftr-424	1499	5	gerald	gerald	PROPN
ftr-424	1499	6	auten	auten	PROPN
ftr-424	1499	7	&	&	CCONJ
ftr-424	1499	8	david	david	PROPN
ftr-424	1499	9	joulfaian	joulfaian	PROPN
ftr-424	1499	10	,	,	PUNCT
ftr-424	1499	11	dept	dept	NOUN
ftr-424	1499	12	.	.	PROPN
ftr-424	1499	13	of	of	ADP
ftr-424	1499	14	treas	treas	PROPN
ftr-424	1499	15	.	.	PUNCT
ftr-424	1500	1	office	office	NOUN
ftr-424	1500	2	of	of	ADP
ftr-424	1500	3	tax	tax	NOUN
ftr-424	1500	4	analysis	analysis	NOUN
ftr-424	1500	5	paper	paper	NOUN
ftr-424	1500	6	no	no	NOUN
ftr-424	1500	7	.	.	PROPN
ftr-424	1500	8	72	72	NUM
ftr-424	1500	9	,	,	PUNCT
ftr-424	1500	10	11	11	NUM
ftr-424	1500	11	&	&	CCONJ
ftr-424	1500	12	nn	nn	PROPN
ftr-424	1500	13	.	.	PROPN
ftr-424	1500	14	3	3	NUM
ftr-424	1500	15	-	-	SYM
ftr-424	1500	16	6	6	NUM
ftr-424	1500	17	(	(	PUNCT
ftr-424	1500	18	feb	feb	NOUN
ftr-424	1500	19	.	.	PROPN
ftr-424	1500	20	1996	1996	NUM
ftr-424	1500	21	)	)	PUNCT
ftr-424	1500	22	,	,	PUNCT
ftr-424	1500	23	reprinted	reprint	VERB
ftr-424	1500	24	in	in	ADP
ftr-424	1500	25	1996	1996	NUM
ftr-424	1500	26	j.	j.	PROPN
ftr-424	1500	27	of	of	ADP
ftr-424	1500	28	econ	econ	PROPN
ftr-424	1500	29	.	.	PUNCT
ftr-424	1501	1	55	55	NUM
ftr-424	1501	2	(	(	PUNCT
ftr-424	1501	3	indicating	indicate	VERB
ftr-424	1501	4	that	that	SCONJ
ftr-424	1501	5	non	non	ADJ
ftr-424	1501	6	-	-	ADJ
ftr-424	1501	7	cash	cash	ADJ
ftr-424	1501	8	gifts	gift	NOUN
ftr-424	1501	9	comprised	comprise	VERB
ftr-424	1501	10	30	30	NUM
ftr-424	1501	11	%	%	NOUN
ftr-424	1501	12	of	of	ADP
ftr-424	1501	13	the	the	DET
ftr-424	1501	14	contributions	contribution	NOUN
ftr-424	1501	15	of	of	ADP
ftr-424	1501	16	donors	donor	NOUN
ftr-424	1501	17	in	in	ADP
ftr-424	1501	18	the	the	DET
ftr-424	1501	19	data	data	NOUN
ftr-424	1501	20	sample	sample	NOUN
ftr-424	1501	21	,	,	PUNCT
ftr-424	1501	22	but	but	CCONJ
ftr-424	1501	23	over	over	ADP
ftr-424	1501	24	half	half	NOUN
ftr-424	1501	25	ofthe	ofthe	ADJ
ftr-424	1501	26	contributions	contribution	NOUN
ftr-424	1501	27	of	of	ADP
ftr-424	1501	28	taxpayers	taxpayer	NOUN
ftr-424	1501	29	with	with	ADP
ftr-424	1501	30	at	at	ADV
ftr-424	1501	31	least	least	ADV
ftr-424	1501	32	$	$	SYM
ftr-424	1501	33	200,000	200,000	NUM
ftr-424	1501	34	in	in	ADP
ftr-424	1501	35	adjusted	adjust	VERB
ftr-424	1501	36	gross	gross	ADJ
ftr-424	1501	37	income	income	NOUN
ftr-424	1501	38	)	)	PUNCT
ftr-424	1501	39	.	.	PUNCT
ftr-424	1502	1	268	268	NUM
ftr-424	1502	2	.	.	PUNCT
ftr-424	1503	1	this	this	DET
ftr-424	1503	2	figure	figure	NOUN
ftr-424	1503	3	is	be	AUX
ftr-424	1503	4	computed	compute	VERB
ftr-424	1503	5	by	by	ADP
ftr-424	1503	6	multiplying	multiply	VERB
ftr-424	1503	7	the	the	DET
ftr-424	1503	8	average	average	ADJ
ftr-424	1503	9	$	$	SYM
ftr-424	1503	10	18.3	18.3	NUM
ftr-424	1503	11	billion	billion	NUM
ftr-424	1503	12	by	by	ADP
ftr-424	1503	13	the	the	DET
ftr-424	1503	14	estimated	estimate	VERB
ftr-424	1503	15	50	50	NUM
ftr-424	1503	16	%	%	NOUN
ftr-424	1503	17	of	of	ADP
ftr-424	1503	18	such	such	ADJ
ftr-424	1503	19	deductions	deduction	NOUN
ftr-424	1503	20	that	that	PRON
ftr-424	1503	21	are	be	AUX
ftr-424	1503	22	attributable	attributable	ADJ
ftr-424	1503	23	to	to	ADP
ftr-424	1503	24	untaxed	untaxed	ADJ
ftr-424	1503	25	appreciation	appreciation	NOUN
ftr-424	1503	26	,	,	PUNCT
ftr-424	1503	27	with	with	ADP
ftr-424	1503	28	that	that	DET
ftr-424	1503	29	product	product	NOUN
ftr-424	1503	30	multiplied	multiply	VERB
ftr-424	1503	31	by	by	ADP
ftr-424	1503	32	the	the	DET
ftr-424	1503	33	28	28	NUM
ftr-424	1503	34	%	%	NOUN
ftr-424	1503	35	amt	amt	PROPN
ftr-424	1503	36	tax	tax	NOUN
ftr-424	1503	37	.	.	PUNCT
ftr-424	1504	1	269	269	NUM
ftr-424	1504	2	.	.	PUNCT
ftr-424	1504	3	see	see	VERB
ftr-424	1504	4	,	,	PUNCT
ftr-424	1504	5	e.g.	e.g.	ADV
ftr-424	1504	6	,	,	PUNCT
ftr-424	1504	7	1969	1969	NUM
ftr-424	1504	8	treasury	treasury	PROPN
ftr-424	1504	9	study	study	NOUN
ftr-424	1504	10	,	,	PUNCT
ftr-424	1504	11	supra	supra	PROPN
ftr-424	1504	12	note	note	PROPN
ftr-424	1504	13	124	124	NUM
ftr-424	1504	14	,	,	PUNCT
ftr-424	1504	15	at	at	ADP
ftr-424	1504	16	194	194	NUM
ftr-424	1504	17	(	(	PUNCT
ftr-424	1504	18	stating	state	VERB
ftr-424	1504	19	that	that	SCONJ
ftr-424	1504	20	the	the	DET
ftr-424	1504	21	deduction	deduction	NOUN
ftr-424	1504	22	is	be	AUX
ftr-424	1504	23	"	"	PUNCT
ftr-424	1504	24	principally	principally	ADV
ftr-424	1504	25	justified	justify	VERB
ftr-424	1504	26	as	as	ADP
ftr-424	1504	27	an	an	DET
ftr-424	1504	28	incentive	incentive	NOUN
ftr-424	1504	29	for	for	ADP
ftr-424	1504	30	charitable	charitable	ADJ
ftr-424	1504	31	giving	giving	NOUN
ftr-424	1504	32	"	"	PUNCT
ftr-424	1504	33	)	)	PUNCT
ftr-424	1504	34	.	.	PUNCT
ftr-424	1505	1	270	270	NUM
ftr-424	1505	2	.	.	PUNCT
ftr-424	1505	3	see	see	VERB
ftr-424	1505	4	generally	generally	ADV
ftr-424	1505	5	auten	auten	PROPN
ftr-424	1505	6	&	&	CCONJ
ftr-424	1505	7	joulfaian	joulfaian	ADJ
ftr-424	1505	8	,	,	PUNCT
ftr-424	1505	9	supra	supra	PROPN
ftr-424	1505	10	note	note	PROPN
ftr-424	1505	11	267	267	NUM
ftr-424	1505	12	(	(	PUNCT
ftr-424	1505	13	providing	provide	VERB
ftr-424	1505	14	a	a	DET
ftr-424	1505	15	summary	summary	NOUN
ftr-424	1505	16	of	of	ADP
ftr-424	1505	17	the	the	DET
ftr-424	1505	18	literature	literature	NOUN
ftr-424	1505	19	on	on	ADP
ftr-424	1505	20	the	the	DET
ftr-424	1505	21	determinants	determinant	NOUN
ftr-424	1505	22	of	of	ADP
ftr-424	1505	23	lifetime	lifetime	NOUN
ftr-424	1505	24	charitable	charitable	ADJ
ftr-424	1505	25	giving	giving	NOUN
ftr-424	1505	26	and	and	CCONJ
ftr-424	1505	27	demonstrating	demonstrating	NOUN
ftr-424	1505	28	that	that	DET
ftr-424	1505	29	gifts	gift	NOUN
ftr-424	1505	30	do	do	AUX
ftr-424	1505	31	increase	increase	VERB
ftr-424	1505	32	as	as	SCONJ
ftr-424	1505	33	the	the	DET
ftr-424	1505	34	tax	tax	NOUN
ftr-424	1505	35	price	price	NOUN
ftr-424	1505	36	decreases	decrease	VERB
ftr-424	1505	37	)	)	PUNCT
ftr-424	1505	38	;	;	PUNCT
ftr-424	1505	39	david	david	PROPN
ftr-424	1505	40	joulfaian	joulfaian	PROPN
ftr-424	1505	41	&	&	CCONJ
ftr-424	1505	42	mark	mark	PROPN
ftr-424	1505	43	rider	rider	NOUN
ftr-424	1505	44	,	,	PUNCT
ftr-424	1505	45	errors	error	NOUN
ftr-424	1505	46	-	-	PUNCT
ftr-424	1505	47	invariables	invariable	NOUN
ftr-424	1505	48	and	and	CCONJ
ftr-424	1505	49	estimated	estimated	ADJ
ftr-424	1505	50	income	income	NOUN
ftr-424	1505	51	and	and	CCONJ
ftr-424	1505	52	price	price	NOUN
ftr-424	1505	53	elasticities	elasticity	NOUN
ftr-424	1505	54	of	of	ADP
ftr-424	1505	55	charitable	charitable	ADJ
ftr-424	1505	56	giving	giving	NOUN
ftr-424	1505	57	,	,	PUNCT
ftr-424	1505	58	57	57	NUM
ftr-424	1505	59	nat'l	nat'l	PROPN
ftr-424	1505	60	tax	tax	NOUN
ftr-424	1505	61	j.	j.	PROPN
ftr-424	1505	62	25	25	NUM
ftr-424	1505	63	,	,	PUNCT
ftr-424	1505	64	27	27	NUM
ftr-424	1505	65	(	(	PUNCT
ftr-424	1505	66	2004	2004	NUM
ftr-424	1505	67	)	)	PUNCT
ftr-424	1505	68	(	(	PUNCT
ftr-424	1505	69	noting	note	VERB
ftr-424	1505	70	that	that	SCONJ
ftr-424	1505	71	"	"	PUNCT
ftr-424	1505	72	[	[	X
ftr-424	1505	73	t]o	t]o	ADP
ftr-424	1505	74	varying	vary	VERB
ftr-424	1505	75	degrees	degree	NOUN
ftr-424	1505	76	,	,	PUNCT
ftr-424	1505	77	studies	study	NOUN
ftr-424	1505	78	find	find	VERB
ftr-424	1505	79	that	that	SCONJ
ftr-424	1505	80	the	the	DET
ftr-424	1505	81	tax	tax	NOUN
ftr-424	1505	82	price	price	NOUN
ftr-424	1505	83	is	be	AUX
ftr-424	1505	84	an	an	DET
ftr-424	1505	85	important	important	ADJ
ftr-424	1505	86	determinant	determinant	NOUN
ftr-424	1505	87	of	of	ADP
ftr-424	1505	88	giving	give	VERB
ftr-424	1505	89	"	"	PUNCT
ftr-424	1505	90	)	)	PUNCT
ftr-424	1505	91	.	.	PUNCT
ftr-424	1506	1	see	see	AUX
ftr-424	1506	2	also	also	ADV
ftr-424	1506	3	auten	auten	VERB
ftr-424	1506	4	et	et	PROPN
ftr-424	1506	5	al	al	PROPN
ftr-424	1506	6	.	.	PROPN
ftr-424	1506	7	,	,	PUNCT
ftr-424	1506	8	supra	supra	PROPN
ftr-424	1506	9	note	note	PROPN
ftr-424	1506	10	265	265	NUM
ftr-424	1506	11	,	,	PUNCT
ftr-424	1506	12	at	at	ADP
ftr-424	1506	13	381	381	NUM
ftr-424	1506	14	(	(	PUNCT
ftr-424	1506	15	noting	note	VERB
ftr-424	1506	16	that	that	SCONJ
ftr-424	1506	17	contributions	contribution	NOUN
ftr-424	1506	18	may	may	AUX
ftr-424	1506	19	be	be	AUX
ftr-424	1506	20	25	25	NUM
ftr-424	1506	21	to	to	PART
ftr-424	1506	22	36	36	NUM
ftr-424	1506	23	%	%	NOUN
ftr-424	1506	24	lower	low	ADJ
ftr-424	1506	25	due	due	ADJ
ftr-424	1506	26	to	to	ADP
ftr-424	1506	27	reduction	reduction	NOUN
ftr-424	1506	28	in	in	ADP
ftr-424	1506	29	top	top	ADJ
ftr-424	1506	30	marginal	marginal	ADJ
ftr-424	1506	31	tax	tax	NOUN
ftr-424	1506	32	rates	rate	NOUN
ftr-424	1506	33	)	)	PUNCT
ftr-424	1506	34	.	.	PUNCT
ftr-424	1507	1	271	271	NUM
ftr-424	1507	2	.	.	X
ftr-424	1507	3	richard	richard	PROPN
ftr-424	1507	4	e.	e.	PROPN
ftr-424	1507	5	coppage	coppage	PROPN
ftr-424	1507	6	&	&	CCONJ
ftr-424	1507	7	sidney	sidney	PROPN
ftr-424	1507	8	j.	j.	PROPN
ftr-424	1507	9	baxendale	baxendale	PROPN
ftr-424	1507	10	,	,	PUNCT
ftr-424	1507	11	capital	capital	NOUN
ftr-424	1507	12	gain	gain	NOUN
ftr-424	1507	13	tax	tax	NOUN
ftr-424	1507	14	cut	cut	NOUN
ftr-424	1507	15	has	have	VERB
ftr-424	1507	16	charitable	charitable	ADJ
ftr-424	1507	17	donation	donation	NOUN
ftr-424	1507	18	cost	cost	NOUN
ftr-424	1507	19	,	,	PUNCT
ftr-424	1507	20	1998	1998	NUM
ftr-424	1507	21	taxation	taxation	NOUN
ftr-424	1507	22	for	for	ADP
ftr-424	1507	23	accountants	accountant	NOUN
ftr-424	1507	24	(	(	PUNCT
ftr-424	1507	25	noting	note	VERB
ftr-424	1507	26	cost	cost	NOUN
ftr-424	1507	27	of	of	ADP
ftr-424	1507	28	a	a	DET
ftr-424	1507	29	gift	gift	NOUN
ftr-424	1507	30	increased	increase	VERB
ftr-424	1507	31	6.4%age	6.4%age	NUM
ftr-424	1507	32	points	point	NOUN
ftr-424	1507	33	with	with	ADP
ftr-424	1507	34	decrease	decrease	NOUN
ftr-424	1507	35	in	in	ADP
ftr-424	1507	36	capital	capital	NOUN
ftr-424	1507	37	gain	gain	NOUN
ftr-424	1507	38	rate	rate	NOUN
ftr-424	1507	39	from	from	ADP
ftr-424	1507	40	28	28	NUM
ftr-424	1507	41	%	%	NOUN
ftr-424	1507	42	to	to	PART
ftr-424	1507	43	20	20	NUM
ftr-424	1507	44	%	%	NOUN
ftr-424	1507	45	)	)	PUNCT
ftr-424	1507	46	,	,	PUNCT
ftr-424	1507	47	at	at	ADP
ftr-424	1507	48	http://checkpoint.riag.com	http://checkpoint.riag.com	X
ftr-424	1507	49	(	(	PUNCT
ftr-424	1507	50	last	last	ADJ
ftr-424	1507	51	visited	visit	VERB
ftr-424	1507	52	july	july	PROPN
ftr-424	1507	53	8	8	NUM
ftr-424	1507	54	,	,	PUNCT
ftr-424	1507	55	2004	2004	NUM
ftr-424	1507	56	)	)	PUNCT
ftr-424	1507	57	.	.	PUNCT
ftr-424	1508	1	20041	20041	NUM
ftr-424	1508	2	florida	florida	PROPN
ftr-424	1508	3	tax	tax	NOUN
ftr-424	1508	4	review	review	NOUN
ftr-424	1508	5	price	price	NOUN
ftr-424	1508	6	for	for	ADP
ftr-424	1508	7	charitable	charitable	ADJ
ftr-424	1508	8	contributions	contribution	NOUN
ftr-424	1508	9	,	,	PUNCT
ftr-424	1508	10	since	since	SCONJ
ftr-424	1508	11	not	not	PART
ftr-424	1508	12	all	all	DET
ftr-424	1508	13	taxpayers	taxpayer	NOUN
ftr-424	1508	14	who	who	PRON
ftr-424	1508	15	make	make	VERB
ftr-424	1508	16	donations	donation	NOUN
ftr-424	1508	17	of	of	ADP
ftr-424	1508	18	appreciated	appreciated	ADJ
ftr-424	1508	19	property	property	NOUN
ftr-424	1508	20	will	will	AUX
ftr-424	1508	21	be	be	AUX
ftr-424	1508	22	subject	subject	ADJ
ftr-424	1508	23	to	to	ADP
ftr-424	1508	24	the	the	DET
ftr-424	1508	25	amt.272	amt.272	NOUN
ftr-424	1508	26	in	in	ADP
ftr-424	1508	27	addition	addition	NOUN
ftr-424	1508	28	,	,	PUNCT
ftr-424	1508	29	while	while	SCONJ
ftr-424	1508	30	the	the	DET
ftr-424	1508	31	charitable	charitable	ADJ
ftr-424	1508	32	deduction	deduction	NOUN
ftr-424	1508	33	is	be	AUX
ftr-424	1508	34	likely	likely	ADJ
ftr-424	1508	35	a	a	DET
ftr-424	1508	36	critical	critical	ADJ
ftr-424	1508	37	incentive	incentive	NOUN
ftr-424	1508	38	to	to	ADP
ftr-424	1508	39	some	some	DET
ftr-424	1508	40	donors	donor	NOUN
ftr-424	1508	41	and	and	CCONJ
ftr-424	1508	42	the	the	DET
ftr-424	1508	43	amt	amt	PROPN
ftr-424	1508	44	disallowance	disallowance	NOUN
ftr-424	1508	45	will	will	AUX
ftr-424	1508	46	likely	likely	ADV
ftr-424	1508	47	be	be	AUX
ftr-424	1508	48	sufficient	sufficient	ADJ
ftr-424	1508	49	to	to	PART
ftr-424	1508	50	reduce	reduce	VERB
ftr-424	1508	51	some	some	PRON
ftr-424	1508	52	of	of	ADP
ftr-424	1508	53	their	their	PRON
ftr-424	1508	54	gifts	gift	NOUN
ftr-424	1508	55	,	,	PUNCT
ftr-424	1508	56	research	research	NOUN
ftr-424	1508	57	has	have	AUX
ftr-424	1508	58	long	long	ADV
ftr-424	1508	59	shown	show	VERB
ftr-424	1508	60	that	that	SCONJ
ftr-424	1508	61	many	many	ADJ
ftr-424	1508	62	other	other	ADJ
ftr-424	1508	63	factors	factor	NOUN
ftr-424	1508	64	such	such	ADJ
ftr-424	1508	65	as	as	ADP
ftr-424	1508	66	social	social	ADJ
ftr-424	1508	67	awareness	awareness	NOUN
ftr-424	1508	68	,	,	PUNCT
ftr-424	1508	69	altruism	altruism	NOUN
ftr-424	1508	70	,	,	PUNCT
ftr-424	1508	71	and	and	CCONJ
ftr-424	1508	72	social	social	ADJ
ftr-424	1508	73	pressure	pressure	NOUN
ftr-424	1508	74	figure	figure	NOUN
ftr-424	1508	75	into	into	ADP
ftr-424	1508	76	the	the	DET
ftr-424	1508	77	decision	decision	NOUN
ftr-424	1508	78	to	to	PART
ftr-424	1508	79	donate.273	donate.273	VERB
ftr-424	1508	80	those	those	DET
ftr-424	1508	81	noneconomic	noneconomic	ADJ
ftr-424	1508	82	influences	influence	NOUN
ftr-424	1508	83	on	on	ADP
ftr-424	1508	84	charitable	charitable	ADJ
ftr-424	1508	85	giving	giving	NOUN
ftr-424	1508	86	reduce	reduce	VERB
ftr-424	1508	87	the	the	DET
ftr-424	1508	88	impact	impact	NOUN
ftr-424	1508	89	of	of	ADP
ftr-424	1508	90	the	the	DET
ftr-424	1508	91	amt	amt	PROPN
ftr-424	1508	92	disallowance	disallowance	NOUN
ftr-424	1508	93	.	.	PUNCT
ftr-424	1509	1	charitable	charitable	ADJ
ftr-424	1509	2	fundraising	fundraising	NOUN
ftr-424	1509	3	techniques	technique	NOUN
ftr-424	1509	4	also	also	ADV
ftr-424	1509	5	emphasize	emphasize	VERB
ftr-424	1509	6	other	other	ADJ
ftr-424	1509	7	values	value	NOUN
ftr-424	1509	8	to	to	ADP
ftr-424	1509	9	donors	donor	NOUN
ftr-424	1509	10	of	of	ADP
ftr-424	1509	11	making	make	VERB
ftr-424	1509	12	contributions	contribution	NOUN
ftr-424	1509	13	,	,	PUNCT
ftr-424	1509	14	such	such	ADJ
ftr-424	1509	15	as	as	ADP
ftr-424	1509	16	name	name	NOUN
ftr-424	1509	17	recognition	recognition	NOUN
ftr-424	1509	18	and	and	CCONJ
ftr-424	1509	19	reputational	reputational	ADJ
ftr-424	1509	20	enhancement	enhancement	NOUN
ftr-424	1509	21	,	,	PUNCT
ftr-424	1509	22	entrde	entrde	ADJ
ftr-424	1509	23	into	into	ADP
ftr-424	1509	24	the	the	DET
ftr-424	1509	25	exclusive	exclusive	ADJ
ftr-424	1509	26	inner	inner	ADJ
ftr-424	1509	27	circle	circle	NOUN
ftr-424	1509	28	of	of	ADP
ftr-424	1509	29	the	the	DET
ftr-424	1509	30	organization	organization	NOUN
ftr-424	1509	31	,	,	PUNCT
ftr-424	1509	32	and	and	CCONJ
ftr-424	1509	33	the	the	DET
ftr-424	1509	34	general	general	ADJ
ftr-424	1509	35	value	value	NOUN
ftr-424	1509	36	of	of	ADP
ftr-424	1509	37	altruistic	altruistic	ADJ
ftr-424	1509	38	behavior	behavior	NOUN
ftr-424	1509	39	.	.	PUNCT
ftr-424	1510	1	this	this	DET
ftr-424	1510	2	consumption	consumption	NOUN
ftr-424	1510	3	element	element	NOUN
ftr-424	1510	4	would	would	AUX
ftr-424	1510	5	continue	continue	VERB
ftr-424	1510	6	whether	whether	SCONJ
ftr-424	1510	7	or	or	CCONJ
ftr-424	1510	8	not	not	PART
ftr-424	1510	9	the	the	DET
ftr-424	1510	10	contribution	contribution	NOUN
ftr-424	1510	11	results	result	NOUN
ftr-424	1510	12	in	in	ADP
ftr-424	1510	13	an	an	DET
ftr-424	1510	14	amt	amt	PROPN
ftr-424	1510	15	liability	liability	NOUN
ftr-424	1510	16	.	.	PUNCT
ftr-424	1510	17	"	"	PUNCT
ftr-424	1511	1	4	4	NUM
ftr-424	1511	2	moreover	moreover	ADV
ftr-424	1511	3	,	,	PUNCT
ftr-424	1511	4	as	as	ADP
ftr-424	1511	5	the	the	DET
ftr-424	1511	6	trend	trend	NOUN
ftr-424	1511	7	towards	towards	ADP
ftr-424	1511	8	greater	great	ADJ
ftr-424	1511	9	inequality	inequality	NOUN
ftr-424	1511	10	of	of	ADP
ftr-424	1511	11	income	income	NOUN
ftr-424	1511	12	increases	increase	NOUN
ftr-424	1511	13	,	,	PUNCT
ftr-424	1511	14	it	it	PRON
ftr-424	1511	15	is	be	AUX
ftr-424	1511	16	likely	likely	ADJ
ftr-424	1511	17	that	that	SCONJ
ftr-424	1511	18	the	the	DET
ftr-424	1511	19	tax	tax	NOUN
ftr-424	1511	20	benefit	benefit	NOUN
ftr-424	1511	21	will	will	AUX
ftr-424	1511	22	have	have	VERB
ftr-424	1511	23	less	less	ADJ
ftr-424	1511	24	significance	significance	NOUN
ftr-424	1511	25	for	for	ADP
ftr-424	1511	26	at	at	ADV
ftr-424	1511	27	least	least	ADJ
ftr-424	1511	28	some	some	PRON
ftr-424	1511	29	at	at	ADP
ftr-424	1511	30	the	the	DET
ftr-424	1511	31	very	very	ADV
ftr-424	1511	32	top	top	ADJ
ftr-424	1511	33	income	income	NOUN
ftr-424	1511	34	brackets.275	brackets.275	PROPN
ftr-424	1511	35	furthermore	furthermore	ADV
ftr-424	1511	36	,	,	PUNCT
ftr-424	1511	37	concerns	concern	NOUN
ftr-424	1511	38	about	about	ADP
ftr-424	1511	39	decreased	decrease	VERB
ftr-424	1511	40	giving	give	VERB
ftr-424	1511	41	in	in	ADP
ftr-424	1511	42	response	response	NOUN
ftr-424	1511	43	to	to	ADP
ftr-424	1511	44	tax	tax	NOUN
ftr-424	1511	45	changes	change	NOUN
ftr-424	1511	46	may	may	AUX
ftr-424	1511	47	be	be	AUX
ftr-424	1511	48	overstated	overstate	VERB
ftr-424	1511	49	.	.	PUNCT
ftr-424	1512	1	congress	congress	PROPN
ftr-424	1512	2	has	have	AUX
ftr-424	1512	3	recently	recently	ADV
ftr-424	1512	4	enacted	enact	VERB
ftr-424	1512	5	a	a	DET
ftr-424	1512	6	tentative	tentative	ADJ
ftr-424	1512	7	repeal	repeal	NOUN
ftr-424	1512	8	of	of	ADP
ftr-424	1512	9	the	the	DET
ftr-424	1512	10	estate	estate	NOUN
ftr-424	1512	11	tax	tax	NOUN
ftr-424	1512	12	in	in	ADP
ftr-424	1512	13	spite	spite	NOUN
ftr-424	1512	14	of	of	ADP
ftr-424	1512	15	the	the	DET
ftr-424	1512	16	widespread	widespread	ADJ
ftr-424	1512	17	views	view	NOUN
ftr-424	1512	18	that	that	SCONJ
ftr-424	1512	19	the	the	DET
ftr-424	1512	20	possibility	possibility	NOUN
ftr-424	1512	21	of	of	ADP
ftr-424	1512	22	an	an	DET
ftr-424	1512	23	estate	estate	NOUN
ftr-424	1512	24	tax	tax	NOUN
ftr-424	1512	25	figures	figure	NOUN
ftr-424	1512	26	largely	largely	ADV
ftr-424	1512	27	in	in	ADP
ftr-424	1512	28	wealthy	wealthy	ADJ
ftr-424	1512	29	taxpayers	taxpayer	NOUN
ftr-424	1512	30	'	'	PART
ftr-424	1512	31	decisions	decision	NOUN
ftr-424	1512	32	to	to	PART
ftr-424	1512	33	donate	donate	VERB
ftr-424	1512	34	significant	significant	ADJ
ftr-424	1512	35	portions	portion	NOUN
ftr-424	1512	36	of	of	ADP
ftr-424	1512	37	their	their	PRON
ftr-424	1512	38	estates	estate	NOUN
ftr-424	1512	39	to	to	ADP
ftr-424	1512	40	charities	charity	NOUN
ftr-424	1512	41	.	.	PUNCT
ftr-424	1513	1	charitable	charitable	ADJ
ftr-424	1513	2	giving	giving	NOUN
ftr-424	1513	3	statistics	statistic	NOUN
ftr-424	1513	4	suggest	suggest	VERB
ftr-424	1513	5	that	that	SCONJ
ftr-424	1513	6	those	those	DET
ftr-424	1513	7	concerns	concern	NOUN
ftr-424	1513	8	were	be	AUX
ftr-424	1513	9	misplaced	misplace	VERB
ftr-424	1513	10	,	,	PUNCT
ftr-424	1513	11	because	because	SCONJ
ftr-424	1513	12	giving	give	VERB
ftr-424	1513	13	increased	increase	VERB
ftr-424	1513	14	nearly	nearly	ADV
ftr-424	1513	15	3	3	NUM
ftr-424	1513	16	%	%	NOUN
ftr-424	1513	17	and	and	CCONJ
ftr-424	1513	18	charitable	charitable	ADJ
ftr-424	1513	19	bequests	bequest	NOUN
ftr-424	1513	20	rose	rise	VERB
ftr-424	1513	21	nearly	nearly	ADV
ftr-424	1513	22	13	13	NUM
ftr-424	1513	23	%	%	NOUN
ftr-424	1513	24	,	,	PUNCT
ftr-424	1513	25	in	in	ADP
ftr-424	1513	26	spite	spite	NOUN
ftr-424	1513	27	of	of	ADP
ftr-424	1513	28	the	the	DET
ftr-424	1513	29	estate	estate	NOUN
ftr-424	1513	30	tax	tax	NOUN
ftr-424	1513	31	phaseout.276	phaseout.276	NOUN
ftr-424	1513	32	it	it	PRON
ftr-424	1513	33	seems	seem	VERB
ftr-424	1513	34	reasonable	reasonable	ADJ
ftr-424	1513	35	to	to	PART
ftr-424	1513	36	assume	assume	VERB
ftr-424	1513	37	that	that	SCONJ
ftr-424	1513	38	the	the	DET
ftr-424	1513	39	amt	amt	PROPN
ftr-424	1513	40	disallowance	disallowance	NOUN
ftr-424	1513	41	of	of	ADP
ftr-424	1513	42	the	the	DET
ftr-424	1513	43	deduction	deduction	NOUN
ftr-424	1513	44	would	would	AUX
ftr-424	1513	45	have	have	VERB
ftr-424	1513	46	much	much	ADV
ftr-424	1513	47	less	less	ADJ
ftr-424	1513	48	impact	impact	NOUN
ftr-424	1513	49	than	than	ADP
ftr-424	1513	50	estate	estate	NOUN
ftr-424	1513	51	tax	tax	NOUN
ftr-424	1513	52	repeal	repeal	NOUN
ftr-424	1513	53	,	,	PUNCT
ftr-424	1513	54	since	since	SCONJ
ftr-424	1513	55	only	only	ADV
ftr-424	1513	56	some	some	DET
ftr-424	1513	57	taxpayers	taxpayer	NOUN
ftr-424	1513	58	will	will	AUX
ftr-424	1513	59	be	be	AUX
ftr-424	1513	60	subject	subject	ADJ
ftr-424	1513	61	to	to	ADP
ftr-424	1513	62	the	the	DET
ftr-424	1513	63	amt	amt	PROPN
ftr-424	1513	64	,	,	PUNCT
ftr-424	1513	65	and	and	CCONJ
ftr-424	1513	66	the	the	DET
ftr-424	1513	67	tax	tax	NOUN
ftr-424	1513	68	price	price	NOUN
ftr-424	1513	69	is	be	AUX
ftr-424	1513	70	only	only	ADV
ftr-424	1513	71	indirectly	indirectly	ADV
ftr-424	1513	72	increased	increase	VERB
ftr-424	1513	73	because	because	SCONJ
ftr-424	1513	74	of	of	ADP
ftr-424	1513	75	the	the	DET
ftr-424	1513	76	amt	amt	PROPN
ftr-424	1513	77	preference	preference	NOUN
ftr-424	1513	78	.	.	PUNCT
ftr-424	1514	1	272	272	X
ftr-424	1514	2	.	.	PUNCT
ftr-424	1515	1	see	see	VERB
ftr-424	1515	2	stephen	stephen	PROPN
ftr-424	1515	3	j.	j.	PROPN
ftr-424	1515	4	klarquist	klarquist	PROPN
ftr-424	1515	5	,	,	PUNCT
ftr-424	1515	6	amt	amt	PROPN
ftr-424	1515	7	can	can	AUX
ftr-424	1515	8	reduce	reduce	VERB
ftr-424	1515	9	(	(	PUNCT
ftr-424	1515	10	or	or	CCONJ
ftr-424	1515	11	eliminate	eliminate	VERB
ftr-424	1515	12	)	)	PUNCT
ftr-424	1515	13	benefits	benefit	NOUN
ftr-424	1515	14	of	of	ADP
ftr-424	1515	15	charitable	charitable	ADJ
ftr-424	1515	16	gifts	gift	NOUN
ftr-424	1515	17	,	,	PUNCT
ftr-424	1515	18	1991	1991	NUM
ftr-424	1515	19	taxation	taxation	NOUN
ftr-424	1515	20	for	for	ADP
ftr-424	1515	21	accountants	accountant	NOUN
ftr-424	1515	22	(	(	PUNCT
ftr-424	1515	23	discussing	discuss	VERB
ftr-424	1515	24	the	the	DET
ftr-424	1515	25	tax	tax	NOUN
ftr-424	1515	26	cost	cost	NOUN
ftr-424	1515	27	of	of	ADP
ftr-424	1515	28	donating	donate	VERB
ftr-424	1515	29	appreciated	appreciated	ADJ
ftr-424	1515	30	property	property	NOUN
ftr-424	1515	31	under	under	ADP
ftr-424	1515	32	the	the	DET
ftr-424	1515	33	pre-1993	pre-1993	NOUN
ftr-424	1515	34	amt	amt	PROPN
ftr-424	1515	35	preference	preference	NOUN
ftr-424	1515	36	for	for	ADP
ftr-424	1515	37	charitable	charitable	ADJ
ftr-424	1515	38	contribution	contribution	NOUN
ftr-424	1515	39	deductions	deduction	NOUN
ftr-424	1515	40	of	of	ADP
ftr-424	1515	41	untaxed	untaxed	ADJ
ftr-424	1515	42	appreciation	appreciation	NOUN
ftr-424	1515	43	)	)	PUNCT
ftr-424	1515	44	,	,	PUNCT
ftr-424	1515	45	at	at	ADP
ftr-424	1515	46	http://checkpoint.riag.com	http://checkpoint.riag.com	X
ftr-424	1515	47	(	(	PUNCT
ftr-424	1515	48	last	last	ADJ
ftr-424	1515	49	visited	visit	VERB
ftr-424	1515	50	july	july	PROPN
ftr-424	1515	51	8	8	NUM
ftr-424	1515	52	,	,	PUNCT
ftr-424	1515	53	2004	2004	NUM
ftr-424	1515	54	)	)	PUNCT
ftr-424	1515	55	.	.	PUNCT
ftr-424	1516	1	273	273	NUM
ftr-424	1516	2	.	.	PUNCT
ftr-424	1517	1	see	see	VERB
ftr-424	1517	2	,	,	PUNCT
ftr-424	1517	3	e.g.	e.g.	ADV
ftr-424	1517	4	,	,	PUNCT
ftr-424	1517	5	1969	1969	NUM
ftr-424	1517	6	treasury	treasury	PROPN
ftr-424	1517	7	study	study	NOUN
ftr-424	1517	8	,	,	PUNCT
ftr-424	1517	9	supra	supra	PROPN
ftr-424	1517	10	note	note	PROPN
ftr-424	1517	11	124	124	NUM
ftr-424	1517	12	,	,	PUNCT
ftr-424	1517	13	at	at	ADP
ftr-424	1517	14	198	198	NUM
ftr-424	1517	15	-	-	SYM
ftr-424	1517	16	200	200	NUM
ftr-424	1517	17	(	(	PUNCT
ftr-424	1517	18	discussing	discuss	VERB
ftr-424	1517	19	the	the	DET
ftr-424	1517	20	american	american	PROPN
ftr-424	1517	21	association	association	PROPN
ftr-424	1517	22	of	of	ADP
ftr-424	1517	23	fund	fund	NOUN
ftr-424	1517	24	-	-	PUNCT
ftr-424	1517	25	raising	raise	VERB
ftr-424	1517	26	counsel	counsel	NOUN
ftr-424	1517	27	's	's	PART
ftr-424	1517	28	recognition	recognition	NOUN
ftr-424	1517	29	of	of	ADP
ftr-424	1517	30	"	"	PUNCT
ftr-424	1517	31	social	social	ADJ
ftr-424	1517	32	awareness	awareness	NOUN
ftr-424	1517	33	,	,	PUNCT
ftr-424	1517	34	generosity	generosity	NOUN
ftr-424	1517	35	,	,	PUNCT
ftr-424	1517	36	social	social	ADJ
ftr-424	1517	37	pressure	pressure	NOUN
ftr-424	1517	38	,	,	PUNCT
ftr-424	1517	39	pity	pity	NOUN
ftr-424	1517	40	,	,	PUNCT
ftr-424	1517	41	and	and	CCONJ
ftr-424	1517	42	habit	habit	NOUN
ftr-424	1517	43	"	"	PUNCT
ftr-424	1517	44	as	as	ADP
ftr-424	1517	45	motivations	motivation	NOUN
ftr-424	1517	46	for	for	ADP
ftr-424	1517	47	charitable	charitable	ADJ
ftr-424	1517	48	giving	giving	NOUN
ftr-424	1517	49	)	)	PUNCT
ftr-424	1517	50	.	.	PUNCT
ftr-424	1518	1	274	274	NUM
ftr-424	1518	2	.	.	X
ftr-424	1518	3	see	see	VERB
ftr-424	1518	4	,	,	PUNCT
ftr-424	1518	5	e.g.	e.g.	ADV
ftr-424	1518	6	,	,	PUNCT
ftr-424	1518	7	blueprints	blueprint	NOUN
ftr-424	1518	8	,	,	PUNCT
ftr-424	1518	9	supra	supra	PROPN
ftr-424	1518	10	note	note	PROPN
ftr-424	1518	11	67	67	NUM
ftr-424	1518	12	,	,	PUNCT
ftr-424	1518	13	at	at	ADP
ftr-424	1518	14	95	95	NUM
ftr-424	1518	15	(	(	PUNCT
ftr-424	1518	16	indicating	indicate	VERB
ftr-424	1518	17	that	that	SCONJ
ftr-424	1518	18	"	"	PUNCT
ftr-424	1518	19	contributors	contributor	NOUN
ftr-424	1518	20	derive	derive	VERB
ftr-424	1518	21	satisfaction	satisfaction	NOUN
ftr-424	1518	22	from	from	ADP
ftr-424	1518	23	giving	give	VERB
ftr-424	1518	24	just	just	ADV
ftr-424	1518	25	as	as	SCONJ
ftr-424	1518	26	they	they	PRON
ftr-424	1518	27	do	do	AUX
ftr-424	1518	28	from	from	ADP
ftr-424	1518	29	other	other	ADJ
ftr-424	1518	30	uses	use	NOUN
ftr-424	1518	31	of	of	ADP
ftr-424	1518	32	resources	resource	NOUN
ftr-424	1518	33	"	"	PUNCT
ftr-424	1518	34	)	)	PUNCT
ftr-424	1518	35	.	.	PUNCT
ftr-424	1519	1	275	275	NUM
ftr-424	1519	2	.	.	X
ftr-424	1520	1	see	see	VERB
ftr-424	1520	2	,	,	PUNCT
ftr-424	1520	3	e.g.	e.g.	ADV
ftr-424	1520	4	,	,	PUNCT
ftr-424	1520	5	auten	auten	VERB
ftr-424	1520	6	et	et	PROPN
ftr-424	1520	7	al	al	PROPN
ftr-424	1520	8	.	.	PROPN
ftr-424	1520	9	,	,	PUNCT
ftr-424	1520	10	supra	supra	PROPN
ftr-424	1520	11	note	note	PROPN
ftr-424	1520	12	265	265	NUM
ftr-424	1520	13	,	,	PUNCT
ftr-424	1520	14	at	at	ADP
ftr-424	1520	15	372	372	NUM
ftr-424	1520	16	(	(	PUNCT
ftr-424	1520	17	noting	note	VERB
ftr-424	1520	18	that	that	SCONJ
ftr-424	1520	19	giving	give	VERB
ftr-424	1520	20	patterns	pattern	NOUN
ftr-424	1520	21	differ	differ	VERB
ftr-424	1520	22	by	by	ADP
ftr-424	1520	23	income	income	NOUN
ftr-424	1520	24	level	level	NOUN
ftr-424	1520	25	,	,	PUNCT
ftr-424	1520	26	so	so	ADV
ftr-424	1520	27	increased	increase	VERB
ftr-424	1520	28	inequality	inequality	NOUN
ftr-424	1520	29	in	in	ADP
ftr-424	1520	30	incomes	income	NOUN
ftr-424	1520	31	results	result	NOUN
ftr-424	1520	32	in	in	ADP
ftr-424	1520	33	greater	great	ADJ
ftr-424	1520	34	variance	variance	NOUN
ftr-424	1520	35	in	in	ADP
ftr-424	1520	36	donations	donation	NOUN
ftr-424	1520	37	)	)	PUNCT
ftr-424	1520	38	.	.	PUNCT
ftr-424	1521	1	276	276	X
ftr-424	1521	2	.	.	X
ftr-424	1522	1	see	see	VERB
ftr-424	1522	2	,	,	PUNCT
ftr-424	1522	3	e.g.	e.g.	ADV
ftr-424	1522	4	,	,	PUNCT
ftr-424	1522	5	stephanie	stephanie	PROPN
ftr-424	1522	6	strom	strom	PROPN
ftr-424	1522	7	,	,	PUNCT
ftr-424	1522	8	charitable	charitable	ADJ
ftr-424	1522	9	giving	giving	NOUN
ftr-424	1522	10	holds	hold	VERB
ftr-424	1522	11	steady	steady	ADJ
ftr-424	1522	12	,	,	PUNCT
ftr-424	1522	13	report	report	NOUN
ftr-424	1522	14	finds	find	VERB
ftr-424	1522	15	,	,	PUNCT
ftr-424	1522	16	n.y	n.y	PROPN
ftr-424	1522	17	.	.	PROPN
ftr-424	1522	18	times	times	PROPN
ftr-424	1522	19	,	,	PUNCT
ftr-424	1522	20	june	june	PROPN
ftr-424	1522	21	22,2004	22,2004	NUM
ftr-424	1522	22	,	,	PUNCT
ftr-424	1522	23	at	at	ADP
ftr-424	1522	24	al	al	PROPN
ftr-424	1522	25	2	2	NUM
ftr-424	1522	26	(	(	PUNCT
ftr-424	1522	27	reporting	report	VERB
ftr-424	1522	28	charitable	charitable	ADJ
ftr-424	1522	29	contributions	contribution	NOUN
ftr-424	1522	30	of	of	ADP
ftr-424	1522	31	$	$	SYM
ftr-424	1522	32	240.72	240.72	NUM
ftr-424	1522	33	billion	billion	NUM
ftr-424	1522	34	in	in	ADP
ftr-424	1522	35	2003	2003	NUM
ftr-424	1522	36	,	,	PUNCT
ftr-424	1522	37	an	an	DET
ftr-424	1522	38	increase	increase	NOUN
ftr-424	1522	39	of	of	ADP
ftr-424	1522	40	0.5	0.5	NUM
ftr-424	1522	41	%	%	NOUN
ftr-424	1522	42	over	over	ADP
ftr-424	1522	43	2002	2002	NUM
ftr-424	1522	44	,	,	PUNCT
ftr-424	1522	45	including	include	VERB
ftr-424	1522	46	a	a	DET
ftr-424	1522	47	hearty	hearty	ADJ
ftr-424	1522	48	10.3	10.3	NUM
ftr-424	1522	49	%	%	NOUN
ftr-424	1522	50	increase	increase	NOUN
ftr-424	1522	51	in	in	ADP
ftr-424	1522	52	gifts	gift	NOUN
ftr-424	1522	53	by	by	ADP
ftr-424	1522	54	bequest	bequest	NOUN
ftr-424	1522	55	)	)	PUNCT
ftr-424	1522	56	;	;	PUNCT
ftr-424	1522	57	rachel	rachel	PROPN
ftr-424	1522	58	emma	emma	PROPN
ftr-424	1522	59	silverman	silverman	PROPN
ftr-424	1522	60	,	,	PUNCT
ftr-424	1522	61	charitable	charitable	ADJ
ftr-424	1522	62	giving	giving	NOUN
ftr-424	1522	63	increased	increase	VERB
ftr-424	1522	64	last	last	ADJ
ftr-424	1522	65	year	year	NOUN
ftr-424	1522	66	,	,	PUNCT
ftr-424	1522	67	rising	rise	VERB
ftr-424	1522	68	nearly	nearly	ADV
ftr-424	1522	69	3	3	NUM
ftr-424	1522	70	%	%	NOUN
ftr-424	1522	71	,	,	PUNCT
ftr-424	1522	72	wall	wall	PROPN
ftr-424	1522	73	st	st	PROPN
ftr-424	1522	74	.	.	PROPN
ftr-424	1522	75	j.	j.	PROPN
ftr-424	1522	76	,	,	PUNCT
ftr-424	1522	77	june	june	PROPN
ftr-424	1522	78	21,2004	21,2004	NUM
ftr-424	1522	79	,	,	PUNCT
ftr-424	1522	80	at	at	ADP
ftr-424	1522	81	b6	b6	NOUN
ftr-424	1522	82	(	(	PUNCT
ftr-424	1522	83	noting	note	VERB
ftr-424	1522	84	that	that	SCONJ
ftr-424	1522	85	the	the	DET
ftr-424	1522	86	increase	increase	NOUN
ftr-424	1522	87	in	in	ADP
ftr-424	1522	88	bequests	bequest	NOUN
ftr-424	1522	89	"	"	PUNCT
ftr-424	1522	90	comes	come	VERB
ftr-424	1522	91	even	even	ADV
ftr-424	1522	92	as	as	SCONJ
ftr-424	1522	93	the	the	DET
ftr-424	1522	94	estate	estate	NOUN
ftr-424	1522	95	tax	tax	NOUN
ftr-424	1522	96	is	be	AUX
ftr-424	1522	97	gradually	gradually	ADV
ftr-424	1522	98	being	be	AUX
ftr-424	1522	99	phased	phase	VERB
ftr-424	1522	100	out	out	ADP
ftr-424	1522	101	by	by	ADP
ftr-424	1522	102	2010	2010	NUM
ftr-424	1522	103	,	,	PUNCT
ftr-424	1522	104	which	which	PRON
ftr-424	1522	105	has	have	AUX
ftr-424	1522	106	spurred	spur	VERB
ftr-424	1522	107	widespread	widespread	ADJ
ftr-424	1522	108	concern	concern	NOUN
ftr-424	1522	109	in	in	ADP
ftr-424	1522	110	the	the	DET
ftr-424	1522	111	philanthropy	philanthropy	NOUN
ftr-424	1522	112	industry	industry	NOUN
ftr-424	1522	113	that	that	PRON
ftr-424	1522	114	charitable	charitable	ADJ
ftr-424	1522	115	gifts	gift	NOUN
ftr-424	1522	116	and	and	CCONJ
ftr-424	1522	117	bequests	bequest	NOUN
ftr-424	1522	118	might	might	AUX
ftr-424	1522	119	decline	decline	VERB
ftr-424	1522	120	"	"	PUNCT
ftr-424	1522	121	)	)	PUNCT
ftr-424	1522	122	.	.	PUNCT
ftr-424	1523	1	[	[	X
ftr-424	1523	2	viol	viol	NOUN
ftr-424	1523	3	.	.	PUNCT
ftr-424	1524	1	6:9	6:9	NUM
ftr-424	1525	1	congress	congress	PROPN
ftr-424	1525	2	fiddles	fiddle	VERB
ftr-424	1525	3	while	while	SCONJ
ftr-424	1525	4	middle	middle	PROPN
ftr-424	1525	5	america	america	PROPN
ftr-424	1525	6	burns	burn	VERB
ftr-424	1525	7	there	there	PRON
ftr-424	1525	8	are	be	VERB
ftr-424	1525	9	additional	additional	ADJ
ftr-424	1525	10	concerns	concern	NOUN
ftr-424	1525	11	about	about	ADP
ftr-424	1525	12	the	the	DET
ftr-424	1525	13	charitable	charitable	ADJ
ftr-424	1525	14	deduction	deduction	NOUN
ftr-424	1525	15	itself	itself	PRON
ftr-424	1525	16	that	that	PRON
ftr-424	1525	17	support	support	NOUN
ftr-424	1525	18	treating	treat	VERB
ftr-424	1525	19	it	it	PRON
ftr-424	1525	20	as	as	ADP
ftr-424	1525	21	a	a	DET
ftr-424	1525	22	tax	tax	NOUN
ftr-424	1525	23	preference	preference	NOUN
ftr-424	1525	24	under	under	ADP
ftr-424	1525	25	the	the	DET
ftr-424	1525	26	amt	amt	PROPN
ftr-424	1525	27	system	system	NOUN
ftr-424	1525	28	.	.	PUNCT
ftr-424	1526	1	charitable	charitable	ADJ
ftr-424	1526	2	deductions	deduction	NOUN
ftr-424	1526	3	are	be	AUX
ftr-424	1526	4	especially	especially	ADV
ftr-424	1526	5	susceptible	susceptible	ADJ
ftr-424	1526	6	to	to	ADP
ftr-424	1526	7	fraudulent	fraudulent	ADJ
ftr-424	1526	8	overstatement	overstatement	NOUN
ftr-424	1526	9	due	due	ADP
ftr-424	1526	10	to	to	ADP
ftr-424	1526	11	the	the	DET
ftr-424	1526	12	difficulty	difficulty	NOUN
ftr-424	1526	13	in	in	ADP
ftr-424	1526	14	arriving	arrive	VERB
ftr-424	1526	15	at	at	ADP
ftr-424	1526	16	accurate	accurate	ADJ
ftr-424	1526	17	valuations	valuation	NOUN
ftr-424	1526	18	and	and	CCONJ
ftr-424	1526	19	the	the	DET
ftr-424	1526	20	lack	lack	NOUN
ftr-424	1526	21	of	of	ADP
ftr-424	1526	22	an	an	DET
ftr-424	1526	23	adversarial	adversarial	ADJ
ftr-424	1526	24	relationship	relationship	NOUN
ftr-424	1526	25	between	between	ADP
ftr-424	1526	26	donor	donor	NOUN
ftr-424	1526	27	and	and	CCONJ
ftr-424	1526	28	donee	donee	NOUN
ftr-424	1526	29	,	,	PUNCT
ftr-424	1526	30	since	since	SCONJ
ftr-424	1526	31	gifts	gift	NOUN
ftr-424	1526	32	are	be	AUX
ftr-424	1526	33	retained	retain	VERB
ftr-424	1526	34	by	by	ADP
ftr-424	1526	35	the	the	DET
ftr-424	1526	36	charitable	charitable	ADJ
ftr-424	1526	37	organization	organization	NOUN
ftr-424	1526	38	rather	rather	ADV
ftr-424	1526	39	than	than	ADP
ftr-424	1526	40	valued	value	VERB
ftr-424	1526	41	in	in	ADP
ftr-424	1526	42	an	an	DET
ftr-424	1526	43	arm	arm	NOUN
ftr-424	1526	44	's	's	PART
ftr-424	1526	45	length	length	NOUN
ftr-424	1526	46	sale.277	sale.277	NOUN
ftr-424	1526	47	efforts	effort	NOUN
ftr-424	1526	48	by	by	ADP
ftr-424	1526	49	congress	congress	PROPN
ftr-424	1526	50	to	to	PART
ftr-424	1526	51	tighten	tighten	VERB
ftr-424	1526	52	valuation	valuation	NOUN
ftr-424	1526	53	requirements	requirement	NOUN
ftr-424	1526	54	may	may	AUX
ftr-424	1526	55	help	help	VERB
ftr-424	1526	56	reduce	reduce	VERB
ftr-424	1526	57	the	the	DET
ftr-424	1526	58	fraud	fraud	NOUN
ftr-424	1526	59	,	,	PUNCT
ftr-424	1526	60	but	but	CCONJ
ftr-424	1526	61	valuation	valuation	NOUN
ftr-424	1526	62	will	will	AUX
ftr-424	1526	63	continue	continue	VERB
ftr-424	1526	64	to	to	PART
ftr-424	1526	65	be	be	AUX
ftr-424	1526	66	a	a	DET
ftr-424	1526	67	task	task	NOUN
ftr-424	1526	68	that	that	PRON
ftr-424	1526	69	lends	lend	VERB
ftr-424	1526	70	itself	itself	PRON
ftr-424	1526	71	to	to	ADP
ftr-424	1526	72	subjective	subjective	ADJ
ftr-424	1526	73	adjustments	adjustment	NOUN
ftr-424	1526	74	to	to	PART
ftr-424	1526	75	suit	suit	VERB
ftr-424	1526	76	the	the	DET
ftr-424	1526	77	donor	donor	NOUN
ftr-424	1526	78	.	.	PUNCT
ftr-424	1527	1	"8	"8	NOUN
ftr-424	1527	2	of	of	ADP
ftr-424	1527	3	even	even	ADV
ftr-424	1527	4	more	more	ADJ
ftr-424	1527	5	concern	concern	NOUN
ftr-424	1527	6	,	,	PUNCT
ftr-424	1527	7	the	the	DET
ftr-424	1527	8	charitable	charitable	ADJ
ftr-424	1527	9	deduction	deduction	NOUN
ftr-424	1527	10	raises	raise	VERB
ftr-424	1527	11	concerns	concern	NOUN
ftr-424	1527	12	about	about	ADP
ftr-424	1527	13	the	the	DET
ftr-424	1527	14	fairness	fairness	NOUN
ftr-424	1527	15	of	of	ADP
ftr-424	1527	16	the	the	DET
ftr-424	1527	17	tax	tax	NOUN
ftr-424	1527	18	system	system	NOUN
ftr-424	1527	19	,	,	PUNCT
ftr-424	1527	20	in	in	SCONJ
ftr-424	1527	21	that	that	SCONJ
ftr-424	1527	22	the	the	DET
ftr-424	1527	23	wealthiest	wealthy	ADJ
ftr-424	1527	24	donors	donor	NOUN
ftr-424	1527	25	have	have	VERB
ftr-424	1527	26	the	the	DET
ftr-424	1527	27	ability	ability	NOUN
ftr-424	1527	28	to	to	PART
ftr-424	1527	29	choose	choose	VERB
ftr-424	1527	30	to	to	ADP
ftr-424	1527	31	a	a	DET
ftr-424	1527	32	large	large	ADJ
ftr-424	1527	33	extent	extent	NOUN
ftr-424	1527	34	which	which	DET
ftr-424	1527	35	public	public	ADJ
ftr-424	1527	36	good	good	NOUN
ftr-424	1527	37	to	to	PART
ftr-424	1527	38	support	support	VERB
ftr-424	1527	39	through	through	ADP
ftr-424	1527	40	their	their	PRON
ftr-424	1527	41	charitable	charitable	ADJ
ftr-424	1527	42	donations	donation	NOUN
ftr-424	1527	43	,	,	PUNCT
ftr-424	1527	44	but	but	CCONJ
ftr-424	1527	45	ordinary	ordinary	ADJ
ftr-424	1527	46	taxpayers	taxpayer	NOUN
ftr-424	1527	47	with	with	ADP
ftr-424	1527	48	little	little	ADJ
ftr-424	1527	49	disposable	disposable	ADJ
ftr-424	1527	50	income	income	NOUN
ftr-424	1527	51	support	support	NOUN
ftr-424	1527	52	public	public	ADJ
ftr-424	1527	53	goods	good	NOUN
ftr-424	1527	54	almost	almost	ADV
ftr-424	1527	55	exclusively	exclusively	ADV
ftr-424	1527	56	through	through	ADP
ftr-424	1527	57	their	their	PRON
ftr-424	1527	58	tax	tax	NOUN
ftr-424	1527	59	payments	payment	NOUN
ftr-424	1527	60	,	,	PUNCT
ftr-424	1527	61	with	with	ADP
ftr-424	1527	62	little	little	ADJ
ftr-424	1527	63	choice	choice	NOUN
ftr-424	1527	64	as	as	SCONJ
ftr-424	1527	65	to	to	ADP
ftr-424	1527	66	which	which	DET
ftr-424	1527	67	types	type	NOUN
ftr-424	1527	68	of	of	ADP
ftr-424	1527	69	services	service	NOUN
ftr-424	1527	70	or	or	CCONJ
ftr-424	1527	71	goods	good	NOUN
ftr-424	1527	72	are	be	AUX
ftr-424	1527	73	supported	support	VERB
ftr-424	1527	74	.	.	PUNCT
ftr-424	1528	1	the	the	DET
ftr-424	1528	2	deduction	deduction	NOUN
ftr-424	1528	3	permits	permit	VERB
ftr-424	1528	4	a	a	DET
ftr-424	1528	5	"	"	PUNCT
ftr-424	1528	6	hidden	hidden	ADJ
ftr-424	1528	7	public	public	ADJ
ftr-424	1528	8	fimance	fimance	NOUN
ftr-424	1528	9	...	...	PUNCT
ftr-424	1528	10	under	under	ADP
ftr-424	1528	11	private	private	ADJ
ftr-424	1528	12	,	,	PUNCT
ftr-424	1528	13	and	and	CCONJ
ftr-424	1528	14	perhaps	perhaps	ADV
ftr-424	1528	15	even	even	ADV
ftr-424	1528	16	individual	individual	ADJ
ftr-424	1528	17	,	,	PUNCT
ftr-424	1528	18	control	control	NOUN
ftr-424	1528	19	.	.	PUNCT
ftr-424	1528	20	"	"	PUNCT
ftr-424	1529	1	'	'	PUNCT
ftr-424	1529	2	279	279	NUM
ftr-424	1529	3	these	these	DET
ftr-424	1529	4	factors	factor	NOUN
ftr-424	1529	5	suggest	suggest	VERB
ftr-424	1529	6	that	that	SCONJ
ftr-424	1529	7	the	the	DET
ftr-424	1529	8	gain	gain	NOUN
ftr-424	1529	9	in	in	ADP
ftr-424	1529	10	fairness	fairness	NOUN
ftr-424	1529	11	through	through	ADP
ftr-424	1529	12	taxation	taxation	NOUN
ftr-424	1529	13	of	of	ADP
ftr-424	1529	14	untaxed	untaxed	ADJ
ftr-424	1529	15	appreciation	appreciation	NOUN
ftr-424	1529	16	in	in	ADP
ftr-424	1529	17	respect	respect	NOUN
ftr-424	1529	18	of	of	ADP
ftr-424	1529	19	charitable	charitable	ADJ
ftr-424	1529	20	contributions	contribution	NOUN
ftr-424	1529	21	will	will	AUX
ftr-424	1529	22	considerably	considerably	ADV
ftr-424	1529	23	outweigh	outweigh	VERB
ftr-424	1529	24	any	any	DET
ftr-424	1529	25	harm	harm	NOUN
ftr-424	1529	26	from	from	ADP
ftr-424	1529	27	marginal	marginal	ADJ
ftr-424	1529	28	reduction	reduction	NOUN
ftr-424	1529	29	in	in	ADP
ftr-424	1529	30	contributions	contribution	NOUN
ftr-424	1529	31	due	due	ADP
ftr-424	1529	32	to	to	ADP
ftr-424	1529	33	the	the	DET
ftr-424	1529	34	increased	increase	VERB
ftr-424	1529	35	tax	tax	NOUN
ftr-424	1529	36	cost	cost	NOUN
ftr-424	1529	37	because	because	SCONJ
ftr-424	1529	38	of	of	ADP
ftr-424	1529	39	the	the	DET
ftr-424	1529	40	amt	amt	PROPN
ftr-424	1529	41	preference	preference	NOUN
ftr-424	1529	42	.	.	PUNCT
ftr-424	1530	1	this	this	PRON
ftr-424	1530	2	would	would	AUX
ftr-424	1530	3	not	not	PART
ftr-424	1530	4	be	be	AUX
ftr-424	1530	5	the	the	DET
ftr-424	1530	6	first	first	ADJ
ftr-424	1530	7	time	time	NOUN
ftr-424	1530	8	that	that	PRON
ftr-424	1530	9	appreciation	appreciation	NOUN
ftr-424	1530	10	on	on	ADP
ftr-424	1530	11	charitable	charitable	ADJ
ftr-424	1530	12	contributions	contribution	NOUN
ftr-424	1530	13	has	have	AUX
ftr-424	1530	14	been	be	AUX
ftr-424	1530	15	considered	consider	VERB
ftr-424	1530	16	as	as	ADP
ftr-424	1530	17	a	a	DET
ftr-424	1530	18	potential	potential	ADJ
ftr-424	1530	19	preference	preference	NOUN
ftr-424	1530	20	item	item	NOUN
ftr-424	1530	21	.	.	PUNCT
ftr-424	1531	1	as	as	SCONJ
ftr-424	1531	2	noted	note	VERB
ftr-424	1531	3	,	,	PUNCT
ftr-424	1531	4	the	the	DET
ftr-424	1531	5	original	original	ADJ
ftr-424	1531	6	treasury	treasury	NOUN
ftr-424	1531	7	study	study	NOUN
ftr-424	1531	8	under	under	ADP
ftr-424	1531	9	president	president	PROPN
ftr-424	1531	10	johnson	johnson	PROPN
ftr-424	1531	11	considered	consider	VERB
ftr-424	1531	12	untaxed	untaxed	ADJ
ftr-424	1531	13	appreciation	appreciation	NOUN
ftr-424	1531	14	on	on	ADP
ftr-424	1531	15	charitable	charitable	ADJ
ftr-424	1531	16	donations	donation	NOUN
ftr-424	1531	17	to	to	PART
ftr-424	1531	18	be	be	AUX
ftr-424	1531	19	one	one	NUM
ftr-424	1531	20	of	of	ADP
ftr-424	1531	21	the	the	DET
ftr-424	1531	22	four	four	NUM
ftr-424	1531	23	most	most	ADV
ftr-424	1531	24	significant	significant	ADJ
ftr-424	1531	25	preferences	preference	NOUN
ftr-424	1531	26	by	by	ADP
ftr-424	1531	27	which	which	PRON
ftr-424	1531	28	wealthy	wealthy	ADJ
ftr-424	1531	29	americans	american	NOUN
ftr-424	1531	30	were	be	AUX
ftr-424	1531	31	able	able	ADJ
ftr-424	1531	32	to	to	PART
ftr-424	1531	33	avoid	avoid	VERB
ftr-424	1531	34	tax	tax	NOUN
ftr-424	1531	35	on	on	ADP
ftr-424	1531	36	economic	economic	ADJ
ftr-424	1531	37	income.28	income.28	PROPN
ftr-424	1531	38	the	the	DET
ftr-424	1531	39	house	house	PROPN
ftr-424	1531	40	report	report	NOUN
ftr-424	1531	41	noted	note	VERB
ftr-424	1531	42	that	that	SCONJ
ftr-424	1531	43	49	49	NUM
ftr-424	1531	44	of	of	ADP
ftr-424	1531	45	the	the	DET
ftr-424	1531	46	154	154	NUM
ftr-424	1531	47	high	high	ADJ
ftr-424	1531	48	-	-	PUNCT
ftr-424	1531	49	income	income	NOUN
ftr-424	1531	50	277	277	NUM
ftr-424	1531	51	.	.	PUNCT
ftr-424	1532	1	for	for	ADP
ftr-424	1532	2	example	example	NOUN
ftr-424	1532	3	,	,	PUNCT
ftr-424	1532	4	millionaire	millionaire	VERB
ftr-424	1532	5	herbert	herbert	PROPN
ftr-424	1532	6	axelrod	axelrod	PROPN
ftr-424	1532	7	,	,	PUNCT
ftr-424	1532	8	under	under	ADP
ftr-424	1532	9	indictment	indictment	NOUN
ftr-424	1532	10	on	on	ADP
ftr-424	1532	11	tax	tax	NOUN
ftr-424	1532	12	fraud	fraud	NOUN
ftr-424	1532	13	charges	charge	NOUN
ftr-424	1532	14	for	for	ADP
ftr-424	1532	15	helping	help	VERB
ftr-424	1532	16	a	a	DET
ftr-424	1532	17	former	former	ADJ
ftr-424	1532	18	executive	executive	NOUN
ftr-424	1532	19	hide	hide	VERB
ftr-424	1532	20	$	$	SYM
ftr-424	1532	21	700,000	700,000	NUM
ftr-424	1532	22	in	in	ADP
ftr-424	1532	23	a	a	DET
ftr-424	1532	24	swiss	swiss	ADJ
ftr-424	1532	25	bank	bank	NOUN
ftr-424	1532	26	account	account	NOUN
ftr-424	1532	27	,	,	PUNCT
ftr-424	1532	28	may	may	AUX
ftr-424	1532	29	have	have	AUX
ftr-424	1532	30	inflated	inflate	VERB
ftr-424	1532	31	the	the	DET
ftr-424	1532	32	value	value	NOUN
ftr-424	1532	33	of	of	ADP
ftr-424	1532	34	a	a	DET
ftr-424	1532	35	number	number	NOUN
ftr-424	1532	36	of	of	ADP
ftr-424	1532	37	rare	rare	ADJ
ftr-424	1532	38	stringed	string	VERB
ftr-424	1532	39	instruments	instrument	NOUN
ftr-424	1532	40	in	in	ADP
ftr-424	1532	41	connection	connection	NOUN
ftr-424	1532	42	with	with	ADP
ftr-424	1532	43	bargain	bargain	NOUN
ftr-424	1532	44	sales	sale	NOUN
ftr-424	1532	45	to	to	ADP
ftr-424	1532	46	the	the	DET
ftr-424	1532	47	new	new	PROPN
ftr-424	1532	48	jersey	jersey	PROPN
ftr-424	1532	49	symphony	symphony	ADJ
ftr-424	1532	50	orchestra	orchestra	NOUN
ftr-424	1532	51	(	(	PUNCT
ftr-424	1532	52	instruments	instrument	NOUN
ftr-424	1532	53	valued	value	VERB
ftr-424	1532	54	at	at	ADP
ftr-424	1532	55	$	$	SYM
ftr-424	1532	56	50	50	NUM
ftr-424	1532	57	million	million	NUM
ftr-424	1532	58	and	and	CCONJ
ftr-424	1532	59	sold	sell	VERB
ftr-424	1532	60	for	for	ADP
ftr-424	1532	61	$	$	SYM
ftr-424	1532	62	18	18	NUM
ftr-424	1532	63	million	million	NUM
ftr-424	1532	64	)	)	PUNCT
ftr-424	1532	65	and	and	CCONJ
ftr-424	1532	66	donations	donation	NOUN
ftr-424	1532	67	to	to	ADP
ftr-424	1532	68	the	the	DET
ftr-424	1532	69	smithsonian	smithsonian	NOUN
ftr-424	1532	70	(	(	PUNCT
ftr-424	1532	71	4	4	NUM
ftr-424	1532	72	instruments	instrument	NOUN
ftr-424	1532	73	valued	value	VERB
ftr-424	1532	74	by	by	ADP
ftr-424	1532	75	the	the	DET
ftr-424	1532	76	donor	donor	NOUN
ftr-424	1532	77	at	at	ADP
ftr-424	1532	78	$	$	SYM
ftr-424	1532	79	50	50	NUM
ftr-424	1532	80	million	million	NUM
ftr-424	1532	81	)	)	PUNCT
ftr-424	1532	82	.	.	PUNCT
ftr-424	1533	1	see	see	VERB
ftr-424	1533	2	jeffrey	jeffrey	PROPN
ftr-424	1533	3	gold	gold	PROPN
ftr-424	1533	4	,	,	PUNCT
ftr-424	1533	5	herbert	herbert	PROPN
ftr-424	1533	6	axelrod	axelrod	PROPN
ftr-424	1533	7	,	,	PUNCT
ftr-424	1533	8	millionaire	millionaire	NOUN
ftr-424	1533	9	wanted	want	VERB
ftr-424	1533	10	on	on	ADP
ftr-424	1533	11	tax	tax	NOUN
ftr-424	1533	12	charges	charge	NOUN
ftr-424	1533	13	arrested	arrest	VERB
ftr-424	1533	14	in	in	ADP
ftr-424	1533	15	germany	germany	PROPN
ftr-424	1533	16	,	,	PUNCT
ftr-424	1533	17	assoc	assoc	PROPN
ftr-424	1533	18	.	.	PUNCT
ftr-424	1534	1	press	press	PROPN
ftr-424	1534	2	,	,	PUNCT
ftr-424	1534	3	june	june	PROPN
ftr-424	1534	4	16	16	NUM
ftr-424	1534	5	,	,	PUNCT
ftr-424	1534	6	2004	2004	NUM
ftr-424	1534	7	.	.	PUNCT
ftr-424	1535	1	278	278	NUM
ftr-424	1535	2	.	.	PUNCT
ftr-424	1536	1	see	see	VERB
ftr-424	1536	2	,	,	PUNCT
ftr-424	1536	3	e.g.	e.g.	ADV
ftr-424	1536	4	,	,	PUNCT
ftr-424	1536	5	falkenstein	falkenstein	ADJ
ftr-424	1536	6	,	,	PUNCT
ftr-424	1536	7	supra	supra	PROPN
ftr-424	1536	8	note	note	PROPN
ftr-424	1536	9	266	266	NUM
ftr-424	1536	10	(	(	PUNCT
ftr-424	1536	11	reporting	report	VERB
ftr-424	1536	12	the	the	DET
ftr-424	1536	13	role	role	NOUN
ftr-424	1536	14	of	of	ADP
ftr-424	1536	15	the	the	DET
ftr-424	1536	16	art	art	NOUN
ftr-424	1536	17	advisory	advisory	ADJ
ftr-424	1536	18	panel	panel	NOUN
ftr-424	1536	19	in	in	ADP
ftr-424	1536	20	monitoring	monitor	VERB
ftr-424	1536	21	over	over	ADP
ftr-424	1536	22	-	-	PUNCT
ftr-424	1536	23	valuations	valuation	NOUN
ftr-424	1536	24	for	for	ADP
ftr-424	1536	25	tax	tax	NOUN
ftr-424	1536	26	purposes	purpose	NOUN
ftr-424	1536	27	as	as	ADP
ftr-424	1536	28	part	part	NOUN
ftr-424	1536	29	of	of	ADP
ftr-424	1536	30	the	the	DET
ftr-424	1536	31	coverage	coverage	NOUN
ftr-424	1536	32	of	of	ADP
ftr-424	1536	33	senate	senate	PROPN
ftr-424	1536	34	investigations	investigation	NOUN
ftr-424	1536	35	into	into	ADP
ftr-424	1536	36	over	over	ADP
ftr-424	1536	37	-	-	PUNCT
ftr-424	1536	38	valuations	valuation	NOUN
ftr-424	1536	39	of	of	ADP
ftr-424	1536	40	charitable	charitable	ADJ
ftr-424	1536	41	contributions	contribution	NOUN
ftr-424	1536	42	)	)	PUNCT
ftr-424	1536	43	.	.	PUNCT
ftr-424	1537	1	congress	congress	PROPN
ftr-424	1537	2	recently	recently	ADV
ftr-424	1537	3	tightened	tighten	VERB
ftr-424	1537	4	rules	rule	NOUN
ftr-424	1537	5	for	for	ADP
ftr-424	1537	6	valuations	valuation	NOUN
ftr-424	1537	7	of	of	ADP
ftr-424	1537	8	donated	donate	VERB
ftr-424	1537	9	property	property	NOUN
ftr-424	1537	10	.	.	PUNCT
ftr-424	1538	1	american	american	ADJ
ftr-424	1538	2	jobs	jobs	PROPN
ftr-424	1538	3	creation	creation	PROPN
ftr-424	1538	4	act	act	NOUN
ftr-424	1538	5	of	of	ADP
ftr-424	1538	6	2004	2004	NUM
ftr-424	1538	7	,	,	PUNCT
ftr-424	1538	8	pub	pub	NOUN
ftr-424	1538	9	.	.	PUNCT
ftr-424	1539	1	l.	l.	PROPN
ftr-424	1539	2	no	no	INTJ
ftr-424	1539	3	.	.	PROPN
ftr-424	1540	1	108	108	NUM
ftr-424	1540	2	-	-	SYM
ftr-424	1540	3	357	357	NUM
ftr-424	1540	4	,	,	PUNCT
ftr-424	1541	1	§	§	PROPN
ftr-424	1541	2	§	§	PROPN
ftr-424	1541	3	883	883	NUM
ftr-424	1541	4	-	-	SYM
ftr-424	1541	5	884	884	NUM
ftr-424	1541	6	,	,	PUNCT
ftr-424	1541	7	118	118	NUM
ftr-424	1541	8	stat	stat	NOUN
ftr-424	1541	9	.	.	PUNCT
ftr-424	1542	1	1418	1418	NUM
ftr-424	1542	2	,	,	PUNCT
ftr-424	1542	3	1631	1631	NUM
ftr-424	1542	4	-	-	SYM
ftr-424	1542	5	34	34	NUM
ftr-424	1542	6	.	.	PUNCT
ftr-424	1543	1	specifically	specifically	ADV
ftr-424	1543	2	,	,	PUNCT
ftr-424	1543	3	taxpayers	taxpayer	NOUN
ftr-424	1543	4	are	be	AUX
ftr-424	1543	5	denied	deny	VERB
ftr-424	1543	6	a	a	DET
ftr-424	1543	7	charitable	charitable	ADJ
ftr-424	1543	8	contribution	contribution	NOUN
ftr-424	1543	9	deduction	deduction	NOUN
ftr-424	1543	10	for	for	ADP
ftr-424	1543	11	donations	donation	NOUN
ftr-424	1543	12	ofproperty	ofproperty	NOUN
ftr-424	1543	13	(	(	PUNCT
ftr-424	1543	14	other	other	ADJ
ftr-424	1543	15	than	than	ADP
ftr-424	1543	16	cash	cash	NOUN
ftr-424	1543	17	,	,	PUNCT
ftr-424	1543	18	publicly	publicly	ADV
ftr-424	1543	19	traded	trade	VERB
ftr-424	1543	20	securities	security	NOUN
ftr-424	1543	21	,	,	PUNCT
ftr-424	1543	22	and	and	CCONJ
ftr-424	1543	23	certain	certain	ADJ
ftr-424	1543	24	intangible	intangible	ADJ
ftr-424	1543	25	property	property	NOUN
ftr-424	1543	26	)	)	PUNCT
ftr-424	1543	27	unless	unless	SCONJ
ftr-424	1543	28	they	they	PRON
ftr-424	1543	29	meet	meet	VERB
ftr-424	1543	30	the	the	DET
ftr-424	1543	31	following	follow	VERB
ftr-424	1543	32	requirements	requirement	NOUN
ftr-424	1543	33	:	:	PUNCT
ftr-424	1543	34	(	(	PUNCT
ftr-424	1543	35	1	1	X
ftr-424	1543	36	)	)	PUNCT
ftr-424	1543	37	for	for	ADP
ftr-424	1543	38	contributions	contribution	NOUN
ftr-424	1543	39	of	of	ADP
ftr-424	1543	40	$	$	SYM
ftr-424	1543	41	500	500	NUM
ftr-424	1543	42	or	or	CCONJ
ftr-424	1543	43	more	more	ADJ
ftr-424	1543	44	,	,	PUNCT
ftr-424	1543	45	taxpayers	taxpayer	NOUN
ftr-424	1543	46	must	must	AUX
ftr-424	1543	47	include	include	VERB
ftr-424	1543	48	a	a	DET
ftr-424	1543	49	description	description	NOUN
ftr-424	1543	50	of	of	ADP
ftr-424	1543	51	contributed	contribute	VERB
ftr-424	1543	52	properties	property	NOUN
ftr-424	1543	53	with	with	ADP
ftr-424	1543	54	their	their	PRON
ftr-424	1543	55	tax	tax	NOUN
ftr-424	1543	56	returns	return	NOUN
ftr-424	1543	57	;	;	PUNCT
ftr-424	1543	58	(	(	PUNCT
ftr-424	1543	59	2	2	X
ftr-424	1543	60	)	)	PUNCT
ftr-424	1543	61	for	for	ADP
ftr-424	1543	62	contributions	contribution	NOUN
ftr-424	1543	63	of	of	ADP
ftr-424	1543	64	$	$	SYM
ftr-424	1543	65	5,000	5,000	NUM
ftr-424	1543	66	or	or	CCONJ
ftr-424	1543	67	more	more	ADJ
ftr-424	1543	68	,	,	PUNCT
ftr-424	1543	69	taxpayers	taxpayer	NOUN
ftr-424	1543	70	must	must	AUX
ftr-424	1543	71	obtain	obtain	VERB
ftr-424	1543	72	qualified	qualified	ADJ
ftr-424	1543	73	appraisals	appraisal	NOUN
ftr-424	1543	74	and	and	CCONJ
ftr-424	1543	75	include	include	VERB
ftr-424	1543	76	appraisal	appraisal	NOUN
ftr-424	1543	77	information	information	NOUN
ftr-424	1543	78	with	with	ADP
ftr-424	1543	79	their	their	PRON
ftr-424	1543	80	tax	tax	NOUN
ftr-424	1543	81	returns	return	NOUN
ftr-424	1543	82	;	;	PUNCT
ftr-424	1543	83	(	(	PUNCT
ftr-424	1543	84	3	3	X
ftr-424	1543	85	)	)	PUNCT
ftr-424	1543	86	for	for	ADP
ftr-424	1543	87	contributions	contribution	NOUN
ftr-424	1543	88	of	of	ADP
ftr-424	1543	89	$	$	SYM
ftr-424	1543	90	500,000	500,000	NUM
ftr-424	1543	91	or	or	CCONJ
ftr-424	1543	92	more	more	ADJ
ftr-424	1543	93	,	,	PUNCT
ftr-424	1543	94	taxpayers	taxpayer	NOUN
ftr-424	1543	95	must	must	AUX
ftr-424	1543	96	attach	attach	VERB
ftr-424	1543	97	qualified	qualified	ADJ
ftr-424	1543	98	appraisals	appraisal	NOUN
ftr-424	1543	99	to	to	ADP
ftr-424	1543	100	their	their	PRON
ftr-424	1543	101	tax	tax	NOUN
ftr-424	1543	102	returns	return	NOUN
ftr-424	1543	103	.	.	PUNCT
ftr-424	1544	1	i	i	PRON
ftr-424	1544	2	d.	d.	PROPN
ftr-424	1544	3	§	§	PROPN
ftr-424	1544	4	883(a	883(a	PROPN
ftr-424	1544	5	)	)	PUNCT
ftr-424	1544	6	.	.	PUNCT
ftr-424	1545	1	additionally	additionally	ADV
ftr-424	1545	2	,	,	PUNCT
ftr-424	1545	3	for	for	ADP
ftr-424	1545	4	contributions	contribution	NOUN
ftr-424	1545	5	of	of	ADP
ftr-424	1545	6	used	use	VERB
ftr-424	1545	7	motor	motor	NOUN
ftr-424	1545	8	vehicles	vehicle	NOUN
ftr-424	1545	9	valued	value	VERB
ftr-424	1545	10	over	over	ADP
ftr-424	1545	11	$	$	SYM
ftr-424	1545	12	500	500	NUM
ftr-424	1545	13	,	,	PUNCT
ftr-424	1545	14	taxpayers	taxpayer	NOUN
ftr-424	1545	15	must	must	AUX
ftr-424	1545	16	provide	provide	VERB
ftr-424	1545	17	written	write	VERB
ftr-424	1545	18	donee	donee	NOUN
ftr-424	1545	19	acknowledgments	acknowledgment	NOUN
ftr-424	1545	20	.	.	PUNCT
ftr-424	1546	1	i	i	PRON
ftr-424	1546	2	d.	d.	PROPN
ftr-424	1546	3	§	§	PROPN
ftr-424	1546	4	884(a	884(a	PROPN
ftr-424	1546	5	)	)	PUNCT
ftr-424	1546	6	.	.	PUNCT
ftr-424	1547	1	279	279	NUM
ftr-424	1547	2	.	.	PUNCT
ftr-424	1548	1	see	see	VERB
ftr-424	1548	2	blueprints	blueprint	NOUN
ftr-424	1548	3	,	,	PUNCT
ftr-424	1548	4	supra	supra	PROPN
ftr-424	1548	5	note	note	PROPN
ftr-424	1548	6	67	67	NUM
ftr-424	1548	7	,	,	PUNCT
ftr-424	1548	8	at	at	ADP
ftr-424	1548	9	96	96	NUM
ftr-424	1548	10	.	.	PUNCT
ftr-424	1548	11	280	280	NUM
ftr-424	1548	12	.	.	X
ftr-424	1549	1	see	see	VERB
ftr-424	1549	2	supra	supra	PROPN
ftr-424	1549	3	note	note	PROPN
ftr-424	1549	4	124	124	NUM
ftr-424	1549	5	and	and	CCONJ
ftr-424	1549	6	accompanying	accompany	VERB
ftr-424	1549	7	text	text	NOUN
ftr-424	1549	8	.	.	PUNCT
ftr-424	1550	1	2004]1	2004]1	NUM
ftr-424	1550	2	florida	florida	PROPN
ftr-424	1550	3	tax	tax	NOUN
ftr-424	1550	4	review	review	NOUN
ftr-424	1550	5	individuals	individual	NOUN
ftr-424	1550	6	who	who	PRON
ftr-424	1550	7	paid	pay	VERB
ftr-424	1550	8	no	no	DET
ftr-424	1550	9	income	income	NOUN
ftr-424	1550	10	tax	tax	NOUN
ftr-424	1550	11	for	for	ADP
ftr-424	1550	12	the	the	DET
ftr-424	1550	13	1966	1966	NUM
ftr-424	1550	14	taxable	taxable	ADJ
ftr-424	1550	15	year	year	NOUN
ftr-424	1550	16	benefited	benefit	VERB
ftr-424	1550	17	from	from	ADP
ftr-424	1550	18	the	the	DET
ftr-424	1550	19	unlimited	unlimited	ADJ
ftr-424	1550	20	charitable	charitable	ADJ
ftr-424	1550	21	contribution	contribution	NOUN
ftr-424	1550	22	deduction.2	deduction.2	NOUN
ftr-424	1550	23	"	"	PUNCT
ftr-424	1550	24	'	'	PUNCT
ftr-424	1550	25	the	the	DET
ftr-424	1550	26	house	house	PROPN
ftr-424	1550	27	version	version	NOUN
ftr-424	1550	28	of	of	ADP
ftr-424	1550	29	the	the	DET
ftr-424	1550	30	1969	1969	NUM
ftr-424	1550	31	bill	bill	NOUN
ftr-424	1550	32	reduced	reduce	VERB
ftr-424	1550	33	the	the	DET
ftr-424	1550	34	availability	availability	NOUN
ftr-424	1550	35	of	of	ADP
ftr-424	1550	36	charitable	charitable	ADJ
ftr-424	1550	37	deductions	deduction	NOUN
ftr-424	1550	38	and	and	CCONJ
ftr-424	1550	39	treated	treat	VERB
ftr-424	1550	40	untaxed	untaxed	ADJ
ftr-424	1550	41	appreciation	appreciation	NOUN
ftr-424	1550	42	as	as	ADP
ftr-424	1550	43	a	a	DET
ftr-424	1550	44	preference	preference	NOUN
ftr-424	1550	45	subject	subject	ADJ
ftr-424	1550	46	to	to	ADP
ftr-424	1550	47	the	the	DET
ftr-424	1550	48	new	new	ADJ
ftr-424	1550	49	minimum	minimum	ADJ
ftr-424	1550	50	tax	tax	NOUN
ftr-424	1550	51	,	,	PUNCT
ftr-424	1550	52	along	along	ADP
ftr-424	1550	53	with	with	ADP
ftr-424	1550	54	four	four	NUM
ftr-424	1550	55	other	other	ADJ
ftr-424	1550	56	items.282	items.282	PROPN
ftr-424	1550	57	the	the	DET
ftr-424	1550	58	senate	senate	PROPN
ftr-424	1550	59	amendment	amendment	PROPN
ftr-424	1550	60	attempted	attempt	VERB
ftr-424	1550	61	to	to	PART
ftr-424	1550	62	balance	balance	VERB
ftr-424	1550	63	equity	equity	NOUN
ftr-424	1550	64	and	and	CCONJ
ftr-424	1550	65	economic	economic	ADJ
ftr-424	1550	66	concerns	concern	NOUN
ftr-424	1550	67	,	,	PUNCT
ftr-424	1550	68	resulting	result	VERB
ftr-424	1550	69	in	in	ADP
ftr-424	1550	70	reduced	reduced	ADJ
ftr-424	1550	71	availability	availability	NOUN
ftr-424	1550	72	of	of	ADP
ftr-424	1550	73	the	the	DET
ftr-424	1550	74	charitable	charitable	ADJ
ftr-424	1550	75	deduction	deduction	NOUN
ftr-424	1550	76	,	,	PUNCT
ftr-424	1550	77	a	a	DET
ftr-424	1550	78	broader	broad	ADJ
ftr-424	1550	79	list	list	NOUN
ftr-424	1550	80	of	of	ADP
ftr-424	1550	81	preferences	preference	NOUN
ftr-424	1550	82	,	,	PUNCT
ftr-424	1550	83	but	but	CCONJ
ftr-424	1550	84	not	not	PART
ftr-424	1550	85	treatment	treatment	NOUN
ftr-424	1550	86	of	of	ADP
ftr-424	1550	87	untaxed	untaxed	ADJ
ftr-424	1550	88	appreciation	appreciation	NOUN
ftr-424	1550	89	as	as	ADP
ftr-424	1550	90	a	a	DET
ftr-424	1550	91	preference.283	preference.283	NOUN
ftr-424	1550	92	after	after	ADP
ftr-424	1550	93	numerous	numerous	ADJ
ftr-424	1550	94	attempts	attempt	NOUN
ftr-424	1550	95	to	to	ADP
ftr-424	1550	96	fine	fine	ADJ
ftr-424	1550	97	-	-	PUNCT
ftr-424	1550	98	tune	tune	NOUN
ftr-424	1550	99	the	the	DET
ftr-424	1550	100	amt	amt	PROPN
ftr-424	1550	101	,	,	PUNCT
ftr-424	1550	102	the	the	DET
ftr-424	1550	103	1986	1986	NUM
ftr-424	1550	104	overhaul	overhaul	NOUN
ftr-424	1550	105	of	of	ADP
ftr-424	1550	106	the	the	DET
ftr-424	1550	107	tax	tax	NOUN
ftr-424	1550	108	system	system	NOUN
ftr-424	1550	109	generally	generally	ADV
ftr-424	1550	110	succeeded	succeed	VERB
ftr-424	1550	111	in	in	ADP
ftr-424	1550	112	lowering	lower	VERB
ftr-424	1550	113	rates	rate	NOUN
ftr-424	1550	114	across	across	ADP
ftr-424	1550	115	-	-	PUNCT
ftr-424	1550	116	the	the	DET
ftr-424	1550	117	-	-	PUNCT
ftr-424	1550	118	board	board	NOUN
ftr-424	1550	119	in	in	ADP
ftr-424	1550	120	exchange	exchange	NOUN
ftr-424	1550	121	for	for	ADP
ftr-424	1550	122	elimination	elimination	NOUN
ftr-424	1550	123	of	of	ADP
ftr-424	1550	124	numerous	numerous	ADJ
ftr-424	1550	125	preferences	preference	NOUN
ftr-424	1550	126	and	and	CCONJ
ftr-424	1550	127	tax	tax	NOUN
ftr-424	1550	128	shelters	shelter	NOUN
ftr-424	1550	129	that	that	PRON
ftr-424	1550	130	had	have	AUX
ftr-424	1550	131	accumulated	accumulate	VERB
ftr-424	1550	132	in	in	ADP
ftr-424	1550	133	the	the	DET
ftr-424	1550	134	1954	1954	NUM
ftr-424	1550	135	code	code	NOUN
ftr-424	1550	136	.	.	PUNCT
ftr-424	1551	1	included	include	VERB
ftr-424	1551	2	in	in	ADP
ftr-424	1551	3	the	the	DET
ftr-424	1551	4	reforms	reform	NOUN
ftr-424	1551	5	was	be	AUX
ftr-424	1551	6	enactment	enactment	NOUN
ftr-424	1551	7	of	of	ADP
ftr-424	1551	8	a	a	DET
ftr-424	1551	9	provision	provision	NOUN
ftr-424	1551	10	to	to	PART
ftr-424	1551	11	treat	treat	VERB
ftr-424	1551	12	the	the	DET
ftr-424	1551	13	charitable	charitable	ADJ
ftr-424	1551	14	deduction	deduction	NOUN
ftr-424	1551	15	for	for	ADP
ftr-424	1551	16	untaxed	untaxed	ADJ
ftr-424	1551	17	appreciation	appreciation	NOUN
ftr-424	1551	18	on	on	ADP
ftr-424	1551	19	real	real	ADJ
ftr-424	1551	20	,	,	PUNCT
ftr-424	1551	21	personal	personal	ADJ
ftr-424	1551	22	and	and	CCONJ
ftr-424	1551	23	intangible	intangible	ADJ
ftr-424	1551	24	property	property	NOUN
ftr-424	1551	25	as	as	ADP
ftr-424	1551	26	a	a	DET
ftr-424	1551	27	tax	tax	NOUN
ftr-424	1551	28	preference	preference	NOUN
ftr-424	1551	29	for	for	ADP
ftr-424	1551	30	amt	amt	PROPN
ftr-424	1551	31	purposes.284	purposes.284	PROPN
ftr-424	1551	32	the	the	DET
ftr-424	1551	33	legislative	legislative	ADJ
ftr-424	1551	34	history	history	NOUN
ftr-424	1551	35	to	to	ADP
ftr-424	1551	36	the	the	DET
ftr-424	1551	37	1986	1986	NUM
ftr-424	1551	38	amt	amt	PROPN
ftr-424	1551	39	changes	change	NOUN
ftr-424	1551	40	set	set	VERB
ftr-424	1551	41	forth	forth	ADP
ftr-424	1551	42	a	a	DET
ftr-424	1551	43	general	general	ADJ
ftr-424	1551	44	rationale	rationale	NOUN
ftr-424	1551	45	that	that	PRON
ftr-424	1551	46	strongly	strongly	ADV
ftr-424	1551	47	endorsed	endorse	VERB
ftr-424	1551	48	the	the	DET
ftr-424	1551	49	original	original	ADJ
ftr-424	1551	50	objective	objective	NOUN
ftr-424	1551	51	of	of	ADP
ftr-424	1551	52	the	the	DET
ftr-424	1551	53	amt	amt	PROPN
ftr-424	1551	54	to	to	PART
ftr-424	1551	55	enhance	enhance	VERB
ftr-424	1551	56	progressivity	progressivity	NOUN
ftr-424	1551	57	by	by	ADP
ftr-424	1551	58	targeting	target	VERB
ftr-424	1551	59	excessive	excessive	ADJ
ftr-424	1551	60	deductions	deduction	NOUN
ftr-424	1551	61	and	and	CCONJ
ftr-424	1551	62	exclusions	exclusion	NOUN
ftr-424	1551	63	utilized	utilize	VERB
ftr-424	1551	64	by	by	ADP
ftr-424	1551	65	high	high	ADJ
ftr-424	1551	66	-	-	PUNCT
ftr-424	1551	67	income	income	NOUN
ftr-424	1551	68	taxpayers.285	taxpayers.285	NOUN
ftr-424	1551	69	the	the	DET
ftr-424	1551	70	amt	amt	PROPN
ftr-424	1551	71	taxation	taxation	NOUN
ftr-424	1551	72	of	of	ADP
ftr-424	1551	73	untaxed	untaxed	ADJ
ftr-424	1551	74	appreciation	appreciation	NOUN
ftr-424	1551	75	on	on	ADP
ftr-424	1551	76	charitable	charitable	ADJ
ftr-424	1551	77	contributions	contribution	NOUN
ftr-424	1551	78	was	be	AUX
ftr-424	1551	79	regrettably	regrettably	ADV
ftr-424	1551	80	short	short	ADV
ftr-424	1551	81	-	-	PUNCT
ftr-424	1551	82	lived	live	VERB
ftr-424	1551	83	.	.	PUNCT
ftr-424	1552	1	as	as	ADP
ftr-424	1552	2	with	with	ADP
ftr-424	1552	3	many	many	ADJ
ftr-424	1552	4	of	of	ADP
ftr-424	1552	5	the	the	DET
ftr-424	1552	6	provisions	provision	NOUN
ftr-424	1552	7	of	of	ADP
ftr-424	1552	8	the	the	DET
ftr-424	1552	9	1986	1986	NUM
ftr-424	1552	10	act	act	NOUN
ftr-424	1552	11	which	which	PRON
ftr-424	1552	12	have	have	AUX
ftr-424	1552	13	been	be	AUX
ftr-424	1552	14	limited	limit	VERB
ftr-424	1552	15	or	or	CCONJ
ftr-424	1552	16	eliminated	eliminate	VERB
ftr-424	1552	17	over	over	ADP
ftr-424	1552	18	time	time	NOUN
ftr-424	1552	19	,	,	PUNCT
ftr-424	1552	20	congress	congress	PROPN
ftr-424	1552	21	ultimately	ultimately	ADV
ftr-424	1552	22	back	back	ADV
ftr-424	1552	23	-	-	PUNCT
ftr-424	1552	24	tracked	track	VERB
ftr-424	1552	25	to	to	PART
ftr-424	1552	26	eliminate	eliminate	VERB
ftr-424	1552	27	the	the	DET
ftr-424	1552	28	preference	preference	NOUN
ftr-424	1552	29	item	item	NOUN
ftr-424	1552	30	,	,	PUNCT
ftr-424	1552	31	first	first	ADV
ftr-424	1552	32	as	as	ADP
ftr-424	1552	33	a	a	DET
ftr-424	1552	34	temporary	temporary	ADJ
ftr-424	1552	35	measure	measure	NOUN
ftr-424	1552	36	and	and	CCONJ
ftr-424	1552	37	then	then	ADV
ftr-424	1552	38	permanently	permanently	ADV
ftr-424	1552	39	in	in	ADP
ftr-424	1552	40	1993.286	1993.286	NUM
ftr-424	1552	41	its	its	PRON
ftr-424	1552	42	rationale	rationale	NOUN
ftr-424	1552	43	gave	give	VERB
ftr-424	1552	44	short	short	ADJ
ftr-424	1552	45	shrift	shrift	NOUN
ftr-424	1552	46	to	to	ADP
ftr-424	1552	47	the	the	DET
ftr-424	1552	48	purpose	purpose	NOUN
ftr-424	1552	49	of	of	ADP
ftr-424	1552	50	the	the	DET
ftr-424	1552	51	amt	amt	PROPN
ftr-424	1552	52	,	,	PUNCT
ftr-424	1552	53	providing	provide	VERB
ftr-424	1552	54	instead	instead	ADV
ftr-424	1552	55	a	a	DET
ftr-424	1552	56	conclusory	conclusory	ADJ
ftr-424	1552	57	statement	statement	NOUN
ftr-424	1552	58	that	that	SCONJ
ftr-424	1552	59	congress	congress	PROPN
ftr-424	1552	60	281	281	NUM
ftr-424	1552	61	.	.	NOUN
ftr-424	1552	62	1969	1969	NUM
ftr-424	1552	63	ways	way	NOUN
ftr-424	1552	64	&	&	CCONJ
ftr-424	1552	65	means	mean	VERB
ftr-424	1552	66	report	report	NOUN
ftr-424	1552	67	,	,	PUNCT
ftr-424	1552	68	supra	supra	PROPN
ftr-424	1552	69	note	note	VERB
ftr-424	1552	70	127	127	NUM
ftr-424	1552	71	,	,	PUNCT
ftr-424	1552	72	at	at	ADP
ftr-424	1552	73	9	9	NUM
ftr-424	1552	74	.	.	NOUN
ftr-424	1552	75	282	282	NUM
ftr-424	1552	76	.	.	PUNCT
ftr-424	1553	1	see	see	VERB
ftr-424	1553	2	i	i	PRON
ftr-424	1553	3	d.	d.	PROPN
ftr-424	1553	4	at	at	ADP
ftr-424	1553	5	77	77	NUM
ftr-424	1553	6	-	-	SYM
ftr-424	1553	7	80	80	NUM
ftr-424	1553	8	(	(	PUNCT
ftr-424	1553	9	proposing	propose	VERB
ftr-424	1553	10	a	a	DET
ftr-424	1553	11	minimum	minimum	ADJ
ftr-424	1553	12	tax	tax	NOUN
ftr-424	1553	13	on	on	ADP
ftr-424	1553	14	five	five	NUM
ftr-424	1553	15	preferences	preference	NOUN
ftr-424	1553	16	:	:	PUNCT
ftr-424	1553	17	taxexempt	taxexempt	ADJ
ftr-424	1553	18	interest	interest	NOUN
ftr-424	1553	19	,	,	PUNCT
ftr-424	1553	20	excluded	exclude	VERB
ftr-424	1553	21	net	net	ADJ
ftr-424	1553	22	capital	capital	NOUN
ftr-424	1553	23	gains	gain	NOUN
ftr-424	1553	24	,	,	PUNCT
ftr-424	1553	25	untaxed	untaxed	ADJ
ftr-424	1553	26	appreciation	appreciation	NOUN
ftr-424	1553	27	on	on	ADP
ftr-424	1553	28	charitable	charitable	ADJ
ftr-424	1553	29	contributions	contribution	NOUN
ftr-424	1553	30	,	,	PUNCT
ftr-424	1553	31	excess	excess	ADJ
ftr-424	1553	32	depreciation	depreciation	NOUN
ftr-424	1553	33	over	over	ADP
ftr-424	1553	34	straight	straight	ADJ
ftr-424	1553	35	-	-	PUNCT
ftr-424	1553	36	line	line	NOUN
ftr-424	1553	37	,	,	PUNCT
ftr-424	1553	38	and	and	CCONJ
ftr-424	1553	39	excess	excess	ADJ
ftr-424	1553	40	farm	farm	NOUN
ftr-424	1553	41	losses	loss	NOUN
ftr-424	1553	42	)	)	PUNCT
ftr-424	1553	43	.	.	PUNCT
ftr-424	1554	1	283	283	NUM
ftr-424	1554	2	.	.	PUNCT
ftr-424	1555	1	s.	s.	PROPN
ftr-424	1555	2	rep	rep	PROPN
ftr-424	1555	3	.	.	PROPN
ftr-424	1556	1	no	no	INTJ
ftr-424	1556	2	.	.	NOUN
ftr-424	1557	1	91	91	NUM
ftr-424	1557	2	-	-	SYM
ftr-424	1557	3	552	552	NUM
ftr-424	1557	4	,	,	PUNCT
ftr-424	1557	5	at	at	ADP
ftr-424	1557	6	2	2	NUM
ftr-424	1557	7	-	-	SYM
ftr-424	1557	8	4	4	NUM
ftr-424	1557	9	(	(	PUNCT
ftr-424	1557	10	nov	nov	PROPN
ftr-424	1557	11	.	.	PROPN
ftr-424	1557	12	21	21	NUM
ftr-424	1557	13	,	,	PUNCT
ftr-424	1557	14	1969	1969	NUM
ftr-424	1557	15	)	)	PUNCT
ftr-424	1557	16	,	,	PUNCT
ftr-424	1557	17	reprinted	reprint	VERB
ftr-424	1557	18	in	in	ADP
ftr-424	1557	19	1969	1969	NUM
ftr-424	1557	20	-	-	SYM
ftr-424	1557	21	3	3	NUM
ftr-424	1557	22	c.b	c.b	PROPN
ftr-424	1557	23	.	.	PROPN
ftr-424	1557	24	423	423	NUM
ftr-424	1557	25	,	,	PUNCT
ftr-424	1557	26	424	424	NUM
ftr-424	1557	27	-	-	SYM
ftr-424	1557	28	25	25	NUM
ftr-424	1557	29	[	[	NOUN
ftr-424	1557	30	hereinafter	hereinafter	NOUN
ftr-424	1557	31	,	,	PUNCT
ftr-424	1557	32	1969	1969	NUM
ftr-424	1557	33	finance	finance	NOUN
ftr-424	1557	34	report	report	NOUN
ftr-424	1557	35	]	]	PUNCT
ftr-424	1557	36	.	.	PUNCT
ftr-424	1558	1	the	the	DET
ftr-424	1558	2	senate	senate	PROPN
ftr-424	1558	3	report	report	NOUN
ftr-424	1558	4	claimed	claim	VERB
ftr-424	1558	5	that	that	SCONJ
ftr-424	1558	6	"	"	PUNCT
ftr-424	1558	7	the	the	DET
ftr-424	1558	8	principal	principal	ADJ
ftr-424	1558	9	effect	effect	NOUN
ftr-424	1558	10	of	of	ADP
ftr-424	1558	11	including	include	VERB
ftr-424	1558	12	gifts	gift	NOUN
ftr-424	1558	13	of	of	ADP
ftr-424	1558	14	appreciated	appreciated	ADJ
ftr-424	1558	15	property	property	NOUN
ftr-424	1558	16	in	in	ADP
ftr-424	1558	17	the	the	DET
ftr-424	1558	18	minimum	minimum	ADJ
ftr-424	1558	19	tax	tax	NOUN
ftr-424	1558	20	would	would	AUX
ftr-424	1558	21	be	be	AUX
ftr-424	1558	22	to	to	PART
ftr-424	1558	23	reduce	reduce	VERB
ftr-424	1558	24	the	the	DET
ftr-424	1558	25	benefit	benefit	NOUN
ftr-424	1558	26	of	of	ADP
ftr-424	1558	27	the	the	DET
ftr-424	1558	28	contribution	contribution	NOUN
ftr-424	1558	29	and	and	CCONJ
ftr-424	1558	30	thus	thus	ADV
ftr-424	1558	31	unduly	unduly	ADV
ftr-424	1558	32	restrict	restrict	VERB
ftr-424	1558	33	public	public	ADJ
ftr-424	1558	34	support	support	NOUN
ftr-424	1558	35	of	of	ADP
ftr-424	1558	36	worthwhile	worthwhile	ADJ
ftr-424	1558	37	educational	educational	ADJ
ftr-424	1558	38	and	and	CCONJ
ftr-424	1558	39	other	other	ADJ
ftr-424	1558	40	public	public	ADJ
ftr-424	1558	41	charitable	charitable	ADJ
ftr-424	1558	42	institutions	institution	NOUN
ftr-424	1558	43	.	.	PUNCT
ftr-424	1558	44	"	"	PUNCT
ftr-424	1559	1	i	i	PRON
ftr-424	1559	2	d	d	PROPN
ftr-424	1559	3	at	at	ADP
ftr-424	1559	4	116	116	NUM
ftr-424	1559	5	.	.	PUNCT
ftr-424	1560	1	the	the	DET
ftr-424	1560	2	list	list	NOUN
ftr-424	1560	3	of	of	ADP
ftr-424	1560	4	final	final	ADJ
ftr-424	1560	5	preferences	preference	NOUN
ftr-424	1560	6	is	be	AUX
ftr-424	1560	7	described	describe	VERB
ftr-424	1560	8	in	in	ADP
ftr-424	1560	9	the	the	DET
ftr-424	1560	10	conference	conference	NOUN
ftr-424	1560	11	report	report	NOUN
ftr-424	1560	12	.	.	PUNCT
ftr-424	1561	1	see	see	VERB
ftr-424	1561	2	h.r	h.r	PROPN
ftr-424	1561	3	.	.	PROPN
ftr-424	1561	4	conf	conf	PROPN
ftr-424	1561	5	.	.	PUNCT
ftr-424	1562	1	rep	rep	PROPN
ftr-424	1562	2	.	.	PROPN
ftr-424	1562	3	no	no	INTJ
ftr-424	1562	4	.	.	NOUN
ftr-424	1562	5	91	91	NUM
ftr-424	1562	6	-	-	SYM
ftr-424	1562	7	782	782	NUM
ftr-424	1562	8	,	,	PUNCT
ftr-424	1562	9	at	at	ADP
ftr-424	1562	10	301	301	NUM
ftr-424	1562	11	-	-	NUM
ftr-424	1562	12	02	02	NUM
ftr-424	1562	13	(	(	PUNCT
ftr-424	1562	14	1969	1969	NUM
ftr-424	1562	15	)	)	PUNCT
ftr-424	1562	16	,	,	PUNCT
ftr-424	1562	17	reprinted	reprint	VERB
ftr-424	1562	18	in	in	ADP
ftr-424	1562	19	1969	1969	NUM
ftr-424	1562	20	-	-	SYM
ftr-424	1562	21	3	3	NUM
ftr-424	1562	22	c.b	c.b	PROPN
ftr-424	1562	23	.	.	PROPN
ftr-424	1562	24	644	644	NUM
ftr-424	1562	25	,	,	PUNCT
ftr-424	1562	26	658	658	NUM
ftr-424	1562	27	-	-	SYM
ftr-424	1562	28	59	59	NUM
ftr-424	1562	29	.	.	PUNCT
ftr-424	1562	30	284	284	NUM
ftr-424	1562	31	.	.	PUNCT
ftr-424	1563	1	tax	tax	NOUN
ftr-424	1563	2	reform	reform	PROPN
ftr-424	1563	3	act	act	NOUN
ftr-424	1563	4	of	of	ADP
ftr-424	1563	5	1986	1986	NUM
ftr-424	1563	6	,	,	PUNCT
ftr-424	1563	7	pub	pub	NOUN
ftr-424	1563	8	.	.	PUNCT
ftr-424	1564	1	l.	l.	PROPN
ftr-424	1564	2	99	99	NUM
ftr-424	1564	3	-	-	SYM
ftr-424	1564	4	514	514	NUM
ftr-424	1564	5	§	§	NOUN
ftr-424	1564	6	701(a	701(a	NUM
ftr-424	1564	7	)	)	PUNCT
ftr-424	1564	8	(	(	PUNCT
ftr-424	1564	9	amending	amend	VERB
ftr-424	1564	10	the	the	DET
ftr-424	1564	11	code	code	NOUN
ftr-424	1564	12	to	to	PART
ftr-424	1564	13	add	add	VERB
ftr-424	1564	14	§	§	PROPN
ftr-424	1564	15	57(a)(6	57(a)(6	NUM
ftr-424	1564	16	)	)	PUNCT
ftr-424	1564	17	,	,	PUNCT
ftr-424	1564	18	which	which	PRON
ftr-424	1564	19	generally	generally	ADV
ftr-424	1564	20	disallowed	disallow	VERB
ftr-424	1564	21	the	the	DET
ftr-424	1564	22	charitable	charitable	ADJ
ftr-424	1564	23	contribution	contribution	NOUN
ftr-424	1564	24	deduction	deduction	NOUN
ftr-424	1564	25	for	for	ADP
ftr-424	1564	26	untaxed	untaxed	ADJ
ftr-424	1564	27	appreciation	appreciation	NOUN
ftr-424	1564	28	for	for	ADP
ftr-424	1564	29	amt	amt	PROPN
ftr-424	1564	30	purposes	purpose	NOUN
ftr-424	1564	31	)	)	PUNCT
ftr-424	1564	32	.	.	PUNCT
ftr-424	1565	1	see	see	VERB
ftr-424	1565	2	h.r	h.r	PROPN
ftr-424	1565	3	.	.	PROPN
ftr-424	1565	4	rep	rep	PROPN
ftr-424	1565	5	.	.	PROPN
ftr-424	1565	6	no	no	PROPN
ftr-424	1565	7	.	.	NOUN
ftr-424	1566	1	99	99	NUM
ftr-424	1566	2	-	-	SYM
ftr-424	1566	3	426	426	NUM
ftr-424	1566	4	,	,	PUNCT
ftr-424	1566	5	at	at	ADP
ftr-424	1566	6	307	307	NUM
ftr-424	1566	7	(	(	PUNCT
ftr-424	1566	8	1985	1985	NUM
ftr-424	1566	9	)	)	PUNCT
ftr-424	1566	10	,	,	PUNCT
ftr-424	1566	11	reprinted	reprint	VERB
ftr-424	1566	12	in	in	ADP
ftr-424	1566	13	1993	1993	NUM
ftr-424	1566	14	-	-	SYM
ftr-424	1566	15	3	3	NUM
ftr-424	1566	16	c.b	c.b	PROPN
ftr-424	1566	17	.	.	PUNCT
ftr-424	1567	1	vol.2	vol.2	PROPN
ftr-424	1567	2	1	1	NUM
ftr-424	1567	3	,	,	PUNCT
ftr-424	1567	4	307	307	NUM
ftr-424	1567	5	[	[	SYM
ftr-424	1567	6	hereinafter	hereinafter	NOUN
ftr-424	1567	7	1986	1986	NUM
ftr-424	1567	8	ways	way	NOUN
ftr-424	1567	9	&	&	CCONJ
ftr-424	1567	10	means	mean	VERB
ftr-424	1567	11	report	report	PROPN
ftr-424	1567	12	]	]	PUNCT
ftr-424	1567	13	(	(	PUNCT
ftr-424	1567	14	indicating	indicate	VERB
ftr-424	1567	15	that	that	SCONJ
ftr-424	1567	16	certain	certain	ADJ
ftr-424	1567	17	items	item	NOUN
ftr-424	1567	18	should	should	AUX
ftr-424	1567	19	be	be	AUX
ftr-424	1567	20	added	add	VERB
ftr-424	1567	21	as	as	ADP
ftr-424	1567	22	preferences	preference	NOUN
ftr-424	1567	23	if	if	SCONJ
ftr-424	1567	24	the	the	DET
ftr-424	1567	25	amt	amt	PROPN
ftr-424	1567	26	were	be	AUX
ftr-424	1567	27	"	"	PUNCT
ftr-424	1567	28	to	to	PART
ftr-424	1567	29	serve	serve	VERB
ftr-424	1567	30	its	its	PRON
ftr-424	1567	31	intended	intended	ADJ
ftr-424	1567	32	purpose	purpose	NOUN
ftr-424	1567	33	of	of	ADP
ftr-424	1567	34	requiring	require	VERB
ftr-424	1567	35	taxpayers	taxpayer	NOUN
ftr-424	1567	36	with	with	ADP
ftr-424	1567	37	substantial	substantial	ADJ
ftr-424	1567	38	economic	economic	ADJ
ftr-424	1567	39	incomes	income	NOUN
ftr-424	1567	40	to	to	PART
ftr-424	1567	41	pay	pay	VERB
ftr-424	1567	42	some	some	DET
ftr-424	1567	43	tax	tax	NOUN
ftr-424	1567	44	"	"	PUNCT
ftr-424	1567	45	and	and	CCONJ
ftr-424	1567	46	including	include	VERB
ftr-424	1567	47	in	in	ADP
ftr-424	1567	48	that	that	DET
ftr-424	1567	49	list	list	NOUN
ftr-424	1567	50	a	a	DET
ftr-424	1567	51	portion	portion	NOUN
ftr-424	1567	52	of	of	ADP
ftr-424	1567	53	the	the	DET
ftr-424	1567	54	untaxed	untaxed	ADJ
ftr-424	1567	55	appreciation	appreciation	NOUN
ftr-424	1567	56	on	on	ADP
ftr-424	1567	57	charitable	charitable	ADJ
ftr-424	1567	58	contributions	contribution	NOUN
ftr-424	1567	59	)	)	PUNCT
ftr-424	1567	60	.	.	PUNCT
ftr-424	1568	1	285	285	NUM
ftr-424	1568	2	.	.	PUNCT
ftr-424	1569	1	see	see	VERB
ftr-424	1569	2	1986	1986	NUM
ftr-424	1569	3	ways	way	NOUN
ftr-424	1569	4	&	&	CCONJ
ftr-424	1569	5	means	mean	VERB
ftr-424	1569	6	report	report	NOUN
ftr-424	1569	7	,	,	PUNCT
ftr-424	1569	8	supra	supra	PROPN
ftr-424	1569	9	note	note	PROPN
ftr-424	1569	10	284	284	NUM
ftr-424	1569	11	,	,	PUNCT
ftr-424	1569	12	at	at	ADP
ftr-424	1569	13	305	305	NUM
ftr-424	1569	14	-	-	SYM
ftr-424	1569	15	06	06	NUM
ftr-424	1569	16	;	;	PUNCT
ftr-424	1569	17	s.	s.	PROPN
ftr-424	1569	18	rep	rep	PROPN
ftr-424	1569	19	.	.	PROPN
ftr-424	1570	1	no	no	PROPN
ftr-424	1570	2	.	.	NOUN
ftr-424	1571	1	99	99	NUM
ftr-424	1571	2	-	-	SYM
ftr-424	1571	3	313	313	NUM
ftr-424	1571	4	,	,	PUNCT
ftr-424	1571	5	at	at	ADP
ftr-424	1571	6	518	518	NUM
ftr-424	1571	7	-	-	SYM
ftr-424	1571	8	19	19	NUM
ftr-424	1571	9	(	(	PUNCT
ftr-424	1571	10	1985	1985	NUM
ftr-424	1571	11	)	)	PUNCT
ftr-424	1571	12	,	,	PUNCT
ftr-424	1571	13	reprinted	reprint	VERB
ftr-424	1571	14	in	in	ADP
ftr-424	1571	15	1986	1986	NUM
ftr-424	1571	16	-	-	SYM
ftr-424	1571	17	3	3	NUM
ftr-424	1571	18	c.b	c.b	PROPN
ftr-424	1571	19	.	.	PROPN
ftr-424	1571	20	vol	vol	NOUN
ftr-424	1571	21	.	.	PROPN
ftr-424	1571	22	3	3	NUM
ftr-424	1571	23	1	1	NUM
ftr-424	1571	24	,	,	PUNCT
ftr-424	1571	25	518	518	NUM
ftr-424	1571	26	-	-	SYM
ftr-424	1571	27	19	19	NUM
ftr-424	1571	28	(	(	PUNCT
ftr-424	1571	29	quoted	quote	VERB
ftr-424	1571	30	extensively	extensively	ADV
ftr-424	1571	31	supra	supra	ADJ
ftr-424	1571	32	note	note	NOUN
ftr-424	1571	33	130	130	NUM
ftr-424	1571	34	)	)	PUNCT
ftr-424	1571	35	.	.	PUNCT
ftr-424	1572	1	286	286	NUM
ftr-424	1572	2	.	.	PUNCT
ftr-424	1573	1	omnibus	omnibus	NOUN
ftr-424	1573	2	budget	budget	NOUN
ftr-424	1573	3	reconciliation	reconciliation	NOUN
ftr-424	1573	4	act	act	NOUN
ftr-424	1573	5	of	of	ADP
ftr-424	1573	6	1993	1993	NUM
ftr-424	1573	7	,	,	PUNCT
ftr-424	1573	8	pub	pub	NOUN
ftr-424	1573	9	.	.	PUNCT
ftr-424	1574	1	l.	l.	PROPN
ftr-424	1574	2	103	103	NUM
ftr-424	1574	3	-	-	SYM
ftr-424	1574	4	66	66	NUM
ftr-424	1574	5	§	§	PROPN
ftr-424	1574	6	13171	13171	NUM
ftr-424	1574	7	(	(	PUNCT
ftr-424	1574	8	a	a	X
ftr-424	1574	9	)	)	PUNCT
ftr-424	1574	10	,	,	PUNCT
ftr-424	1574	11	107	107	NUM
ftr-424	1574	12	stat	stat	NOUN
ftr-424	1574	13	.	.	PUNCT
ftr-424	1575	1	312	312	NUM
ftr-424	1575	2	(	(	PUNCT
ftr-424	1575	3	amending	amend	VERB
ftr-424	1575	4	the	the	DET
ftr-424	1575	5	code	code	NOUN
ftr-424	1575	6	by	by	ADP
ftr-424	1575	7	striking	strike	VERB
ftr-424	1575	8	§	§	PROPN
ftr-424	1575	9	56(a)(6	56(a)(6	NUM
ftr-424	1575	10	)	)	PUNCT
ftr-424	1575	11	)	)	PUNCT
ftr-424	1575	12	.	.	PUNCT
ftr-424	1576	1	[	[	X
ftr-424	1576	2	vol	vol	NOUN
ftr-424	1576	3	6:9	6:9	NUM
ftr-424	1576	4	congress	congress	PROPN
ftr-424	1576	5	fiddles	fiddle	VERB
ftr-424	1576	6	while	while	SCONJ
ftr-424	1576	7	middle	middle	PROPN
ftr-424	1576	8	america	america	PROPN
ftr-424	1576	9	burns	burn	NOUN
ftr-424	1576	10	believed	believe	VERB
ftr-424	1576	11	that	that	SCONJ
ftr-424	1576	12	elimination	elimination	NOUN
ftr-424	1576	13	of	of	ADP
ftr-424	1576	14	the	the	DET
ftr-424	1576	15	preference	preference	NOUN
ftr-424	1576	16	would	would	AUX
ftr-424	1576	17	further	far	ADV
ftr-424	1576	18	encourage	encourage	VERB
ftr-424	1576	19	charitable	charitable	ADJ
ftr-424	1576	20	giving	giving	NOUN
ftr-424	1576	21	.	.	PUNCT
ftr-424	1577	1	87	87	NUM
ftr-424	1577	2	restoring	restore	VERB
ftr-424	1577	3	the	the	DET
ftr-424	1577	4	preference	preference	NOUN
ftr-424	1577	5	and	and	CCONJ
ftr-424	1577	6	eliminating	eliminate	VERB
ftr-424	1577	7	this	this	DET
ftr-424	1577	8	windfall	windfall	NOUN
ftr-424	1577	9	deduction	deduction	NOUN
ftr-424	1577	10	for	for	ADP
ftr-424	1577	11	the	the	DET
ftr-424	1577	12	wealthy	wealthy	ADJ
ftr-424	1577	13	would	would	AUX
ftr-424	1577	14	fund	fund	VERB
ftr-424	1577	15	a	a	DET
ftr-424	1577	16	portion	portion	NOUN
ftr-424	1577	17	of	of	ADP
ftr-424	1577	18	the	the	DET
ftr-424	1577	19	necessary	necessary	ADJ
ftr-424	1577	20	amt	amt	PROPN
ftr-424	1577	21	reforms	reform	NOUN
ftr-424	1577	22	,	,	PUNCT
ftr-424	1577	23	and	and	CCONJ
ftr-424	1577	24	it	it	PRON
ftr-424	1577	25	would	would	AUX
ftr-424	1577	26	do	do	VERB
ftr-424	1577	27	so	so	ADV
ftr-424	1577	28	by	by	ADP
ftr-424	1577	29	focusing	focus	VERB
ftr-424	1577	30	the	the	DET
ftr-424	1577	31	tax	tax	NOUN
ftr-424	1577	32	on	on	ADP
ftr-424	1577	33	those	those	PRON
ftr-424	1577	34	that	that	PRON
ftr-424	1577	35	the	the	DET
ftr-424	1577	36	amt	amt	PROPN
ftr-424	1577	37	was	be	AUX
ftr-424	1577	38	originally	originally	ADV
ftr-424	1577	39	designed	design	VERB
ftr-424	1577	40	to	to	PART
ftr-424	1577	41	tax	tax	VERB
ftr-424	1577	42	.	.	PUNCT
ftr-424	1578	1	although	although	SCONJ
ftr-424	1578	2	there	there	PRON
ftr-424	1578	3	would	would	AUX
ftr-424	1578	4	likely	likely	ADV
ftr-424	1578	5	be	be	AUX
ftr-424	1578	6	some	some	DET
ftr-424	1578	7	marginal	marginal	ADJ
ftr-424	1578	8	reduction	reduction	NOUN
ftr-424	1578	9	in	in	ADP
ftr-424	1578	10	charitable	charitable	ADJ
ftr-424	1578	11	gifts	gift	NOUN
ftr-424	1578	12	as	as	ADP
ftr-424	1578	13	a	a	DET
ftr-424	1578	14	consequence	consequence	NOUN
ftr-424	1578	15	,	,	PUNCT
ftr-424	1578	16	the	the	DET
ftr-424	1578	17	overall	overall	ADJ
ftr-424	1578	18	impact	impact	NOUN
ftr-424	1578	19	might	might	AUX
ftr-424	1578	20	well	well	ADV
ftr-424	1578	21	be	be	AUX
ftr-424	1578	22	small	small	ADJ
ftr-424	1578	23	.	.	PUNCT
ftr-424	1579	1	the	the	DET
ftr-424	1579	2	importance	importance	NOUN
ftr-424	1579	3	of	of	ADP
ftr-424	1579	4	targeting	target	VERB
ftr-424	1579	5	the	the	DET
ftr-424	1579	6	superrich	superrich	NOUN
ftr-424	1579	7	who	who	PRON
ftr-424	1579	8	pay	pay	VERB
ftr-424	1579	9	little	little	ADJ
ftr-424	1579	10	or	or	CCONJ
ftr-424	1579	11	no	no	PRON
ftr-424	1579	12	tax	tax	NOUN
ftr-424	1579	13	because	because	SCONJ
ftr-424	1579	14	of	of	ADP
ftr-424	1579	15	high	high	ADJ
ftr-424	1579	16	charitable	charitable	ADJ
ftr-424	1579	17	deductions	deduction	NOUN
ftr-424	1579	18	should	should	AUX
ftr-424	1579	19	be	be	AUX
ftr-424	1579	20	given	give	VERB
ftr-424	1579	21	priority	priority	NOUN
ftr-424	1579	22	in	in	ADP
ftr-424	1579	23	our	our	PRON
ftr-424	1579	24	self	self	NOUN
ftr-424	1579	25	-	-	PUNCT
ftr-424	1579	26	assessment	assessment	NOUN
ftr-424	1579	27	system	system	NOUN
ftr-424	1579	28	.	.	PUNCT
ftr-424	1580	1	b.	b.	PROPN
ftr-424	1580	2	preferential	preferential	ADJ
ftr-424	1580	3	capital	capital	NOUN
ftr-424	1580	4	gain	gain	NOUN
ftr-424	1580	5	rates	rate	NOUN
ftr-424	1580	6	the	the	DET
ftr-424	1580	7	greatest	great	ADJ
ftr-424	1580	8	irony	irony	NOUN
ftr-424	1580	9	is	be	AUX
ftr-424	1580	10	that	that	SCONJ
ftr-424	1580	11	the	the	DET
ftr-424	1580	12	truly	truly	ADV
ftr-424	1580	13	rich	rich	ADJ
ftr-424	1580	14	do	do	AUX
ftr-424	1580	15	not	not	PART
ftr-424	1580	16	pay	pay	VERB
ftr-424	1580	17	the	the	DET
ftr-424	1580	18	amt	amt	PROPN
ftr-424	1580	19	....	....	PUNCT
ftr-424	1581	1	that	that	PRON
ftr-424	1581	2	may	may	AUX
ftr-424	1581	3	be	be	AUX
ftr-424	1581	4	because	because	SCONJ
ftr-424	1581	5	their	their	PRON
ftr-424	1581	6	effective	effective	ADJ
ftr-424	1581	7	tax	tax	NOUN
ftr-424	1581	8	rate	rate	NOUN
ftr-424	1581	9	is	be	AUX
ftr-424	1581	10	well	well	ADV
ftr-424	1581	11	above	above	ADP
ftr-424	1581	12	the	the	DET
ftr-424	1581	13	amt	amt	PROPN
ftr-424	1581	14	's	's	PART
ftr-424	1581	15	26	26	NUM
ftr-424	1581	16	percent	percent	NOUN
ftr-424	1581	17	threshold	threshold	NOUN
ftr-424	1581	18	,	,	PUNCT
ftr-424	1581	19	but	but	CCONJ
ftr-424	1581	20	not	not	PART
ftr-424	1581	21	necessarily	necessarily	ADV
ftr-424	1581	22	.	.	PUNCT
ftr-424	1582	1	last	last	ADJ
ftr-424	1582	2	year	year	NOUN
ftr-424	1582	3	's	's	PART
ftr-424	1582	4	tax	tax	NOUN
ftr-424	1582	5	cut	cut	NOUN
ftr-424	1582	6	lowered	lower	VERB
ftr-424	1582	7	the	the	DET
ftr-424	1582	8	tax	tax	NOUN
ftr-424	1582	9	rates	rate	NOUN
ftr-424	1582	10	on	on	ADP
ftr-424	1582	11	most	most	ADJ
ftr-424	1582	12	capital	capital	NOUN
ftr-424	1582	13	gains	gain	NOUN
ftr-424	1582	14	and	and	CCONJ
ftr-424	1582	15	dividends	dividend	NOUN
ftr-424	1582	16	to	to	ADP
ftr-424	1582	17	15	15	NUM
ftr-424	1582	18	percent	percent	NOUN
ftr-424	1582	19	,	,	PUNCT
ftr-424	1582	20	and	and	CCONJ
ftr-424	1582	21	taxes	taxis	NOUN
ftr-424	1582	22	paid	pay	VERB
ftr-424	1582	23	on	on	ADP
ftr-424	1582	24	investments	investment	NOUN
ftr-424	1582	25	are	be	AUX
ftr-424	1582	26	not	not	PART
ftr-424	1582	27	subject	subject	ADJ
ftr-424	1582	28	to	to	ADP
ftr-424	1582	29	the	the	DET
ftr-424	1582	30	amt	amt	PROPN
ftr-424	1582	31	test	test	NOUN
ftr-424	1582	32	.	.	PUNCT
ftr-424	1583	1	that	that	PRON
ftr-424	1583	2	means	mean	VERB
ftr-424	1583	3	the	the	DET
ftr-424	1583	4	country	country	NOUN
ftr-424	1583	5	club	club	NOUN
ftr-424	1583	6	set	set	NOUN
ftr-424	1583	7	...	...	PUNCT
ftr-424	1583	8	are	be	AUX
ftr-424	1583	9	paying	pay	VERB
ftr-424	1583	10	effective	effective	ADJ
ftr-424	1583	11	federal	federal	ADJ
ftr-424	1583	12	tax	tax	NOUN
ftr-424	1583	13	rates	rate	NOUN
ftr-424	1583	14	that	that	PRON
ftr-424	1583	15	rival	rival	VERB
ftr-424	1583	16	those	those	PRON
ftr-424	1583	17	of	of	ADP
ftr-424	1583	18	the	the	DET
ftr-424	1583	19	man	man	NOUN
ftr-424	1583	20	clipping	clip	VERB
ftr-424	1583	21	the	the	DET
ftr-424	1583	22	green	green	NOUN
ftr-424	1583	23	for	for	ADP
ftr-424	1583	24	$	$	SYM
ftr-424	1583	25	25,000	25,000	NUM
ftr-424	1583	26	a	a	DET
ftr-424	1583	27	year288	year288	PROPN
ftr-424	1583	28	a	a	DET
ftr-424	1583	29	further	further	ADJ
ftr-424	1583	30	complication	complication	NOUN
ftr-424	1583	31	for	for	ADP
ftr-424	1583	32	the	the	DET
ftr-424	1583	33	amt	amt	PROPN
ftr-424	1583	34	is	be	AUX
ftr-424	1583	35	that	that	SCONJ
ftr-424	1583	36	the	the	DET
ftr-424	1583	37	tax	tax	NOUN
ftr-424	1583	38	preferences	preference	NOUN
ftr-424	1583	39	singled	single	VERB
ftr-424	1583	40	out	out	ADP
ftr-424	1583	41	as	as	SCONJ
ftr-424	1583	42	tainted	taint	VERB
ftr-424	1583	43	may	may	AUX
ftr-424	1583	44	restrain	restrain	VERB
ftr-424	1583	45	some	some	DET
ftr-424	1583	46	tax	tax	NOUN
ftr-424	1583	47	avoidance	avoidance	NOUN
ftr-424	1583	48	but	but	CCONJ
ftr-424	1583	49	fail	fail	VERB
ftr-424	1583	50	to	to	PART
ftr-424	1583	51	target	target	VERB
ftr-424	1583	52	the	the	DET
ftr-424	1583	53	appropriate	appropriate	ADJ
ftr-424	1583	54	taxpayers	taxpayer	NOUN
ftr-424	1583	55	.	.	PUNCT
ftr-424	1584	1	wealthy	wealthy	ADJ
ftr-424	1584	2	individuals	individual	NOUN
ftr-424	1584	3	own	own	VERB
ftr-424	1584	4	substantially	substantially	ADV
ftr-424	1584	5	disproportionate	disproportionate	ADJ
ftr-424	1584	6	amounts	amount	NOUN
ftr-424	1584	7	of	of	ADP
ftr-424	1584	8	the	the	DET
ftr-424	1584	9	nation	nation	NOUN
ftr-424	1584	10	's	's	PART
ftr-424	1584	11	assets	asset	NOUN
ftr-424	1584	12	and	and	CCONJ
ftr-424	1584	13	have	have	VERB
ftr-424	1584	14	substantially	substantially	ADV
ftr-424	1584	15	287	287	NUM
ftr-424	1584	16	.	.	PUNCT
ftr-424	1585	1	h.r	h.r	PROPN
ftr-424	1585	2	.	.	PROPN
ftr-424	1585	3	rep	rep	PROPN
ftr-424	1585	4	.	.	PROPN
ftr-424	1585	5	no	no	PROPN
ftr-424	1585	6	.	.	NOUN
ftr-424	1586	1	103	103	NUM
ftr-424	1586	2	-	-	SYM
ftr-424	1586	3	111	111	NUM
ftr-424	1586	4	,	,	PUNCT
ftr-424	1586	5	at	at	ADP
ftr-424	1586	6	630	630	NUM
ftr-424	1586	7	(	(	PUNCT
ftr-424	1586	8	1993	1993	NUM
ftr-424	1586	9	)	)	PUNCT
ftr-424	1586	10	,	,	PUNCT
ftr-424	1586	11	reprinted	reprint	VERB
ftr-424	1586	12	in	in	ADP
ftr-424	1586	13	1993	1993	NUM
ftr-424	1586	14	-	-	SYM
ftr-424	1586	15	3	3	NUM
ftr-424	1586	16	c.b	c.b	PROPN
ftr-424	1586	17	.	.	PROPN
ftr-424	1586	18	167,206	167,206	NUM
ftr-424	1587	1	[	[	X
ftr-424	1587	2	hereinafter	hereinafter	NOUN
ftr-424	1587	3	,	,	PUNCT
ftr-424	1587	4	1993	1993	NUM
ftr-424	1587	5	house	house	NOUN
ftr-424	1587	6	report	report	PROPN
ftr-424	1587	7	]	]	X
ftr-424	1587	8	(	(	PUNCT
ftr-424	1587	9	house	house	NOUN
ftr-424	1587	10	ways	way	NOUN
ftr-424	1587	11	&	&	CCONJ
ftr-424	1587	12	means	mean	VERB
ftr-424	1587	13	explanation	explanation	NOUN
ftr-424	1587	14	of	of	ADP
ftr-424	1587	15	revenue	revenue	NOUN
ftr-424	1587	16	provisions	provision	NOUN
ftr-424	1587	17	,	,	PUNCT
ftr-424	1587	18	indicating	indicate	VERB
ftr-424	1587	19	that	that	SCONJ
ftr-424	1587	20	"	"	PUNCT
ftr-424	1587	21	[	[	X
ftr-424	1587	22	tihe	tihe	PROPN
ftr-424	1587	23	committee	committee	PROPN
ftr-424	1587	24	believes	believe	VERB
ftr-424	1587	25	that	that	SCONJ
ftr-424	1587	26	the	the	DET
ftr-424	1587	27	temporary	temporary	ADJ
ftr-424	1587	28	amt	amt	PROPN
ftr-424	1587	29	exception	exception	NOUN
ftr-424	1587	30	for	for	ADP
ftr-424	1587	31	contributions	contribution	NOUN
ftr-424	1587	32	of	of	ADP
ftr-424	1587	33	appreciated	appreciated	ADJ
ftr-424	1587	34	property	property	NOUN
ftr-424	1587	35	induced	induce	VERB
ftr-424	1587	36	additional	additional	ADJ
ftr-424	1587	37	charitable	charitable	ADJ
ftr-424	1587	38	giving	giving	NOUN
ftr-424	1587	39	"	"	PUNCT
ftr-424	1587	40	so	so	SCONJ
ftr-424	1587	41	that	that	SCONJ
ftr-424	1587	42	"	"	PUNCT
ftr-424	1587	43	by	by	ADP
ftr-424	1587	44	permanently	permanently	ADV
ftr-424	1587	45	extending	extend	VERB
ftr-424	1587	46	this	this	DET
ftr-424	1587	47	rule	rule	NOUN
ftr-424	1587	48	and	and	CCONJ
ftr-424	1587	49	expanding	expand	VERB
ftr-424	1587	50	it	it	PRON
ftr-424	1587	51	to	to	PART
ftr-424	1587	52	apply	apply	VERB
ftr-424	1587	53	to	to	ADP
ftr-424	1587	54	all	all	DET
ftr-424	1587	55	appreciated	appreciated	ADJ
ftr-424	1587	56	property	property	NOUN
ftr-424	1587	57	gifts	gift	NOUN
ftr-424	1587	58	,	,	PUNCT
ftr-424	1587	59	taxpayers	taxpayer	NOUN
ftr-424	1587	60	will	will	AUX
ftr-424	1587	61	be	be	AUX
ftr-424	1587	62	allowed	allow	VERB
ftr-424	1587	63	the	the	DET
ftr-424	1587	64	same	same	ADJ
ftr-424	1587	65	charitable	charitable	ADJ
ftr-424	1587	66	contribution	contribution	NOUN
ftr-424	1587	67	deduction	deduction	NOUN
ftr-424	1587	68	for	for	ADP
ftr-424	1587	69	both	both	CCONJ
ftr-424	1587	70	regular	regular	ADJ
ftr-424	1587	71	tax	tax	NOUN
ftr-424	1587	72	and	and	CCONJ
ftr-424	1587	73	amt	amt	PROPN
ftr-424	1587	74	purposes	purpose	NOUN
ftr-424	1587	75	.	.	PUNCT
ftr-424	1588	1	this	this	PRON
ftr-424	1588	2	will	will	AUX
ftr-424	1588	3	provide	provide	VERB
ftr-424	1588	4	an	an	DET
ftr-424	1588	5	additional	additional	ADJ
ftr-424	1588	6	incentive	incentive	NOUN
ftr-424	1588	7	for	for	SCONJ
ftr-424	1588	8	taxpayers	taxpayer	NOUN
ftr-424	1588	9	to	to	PART
ftr-424	1588	10	make	make	VERB
ftr-424	1588	11	charitable	charitable	ADJ
ftr-424	1588	12	contributions	contribution	NOUN
ftr-424	1588	13	of	of	ADP
ftr-424	1588	14	appreciated	appreciated	ADJ
ftr-424	1588	15	property	property	NOUN
ftr-424	1588	16	"	"	PUNCT
ftr-424	1588	17	)	)	PUNCT
ftr-424	1588	18	.	.	PUNCT
ftr-424	1589	1	this	this	DET
ftr-424	1589	2	provision	provision	NOUN
ftr-424	1589	3	did	do	AUX
ftr-424	1589	4	not	not	PART
ftr-424	1589	5	fit	fit	VERB
ftr-424	1589	6	well	well	ADV
ftr-424	1589	7	with	with	ADP
ftr-424	1589	8	the	the	DET
ftr-424	1589	9	congress	congress	PROPN
ftr-424	1589	10	'	'	PUNCT
ftr-424	1589	11	stated	state	VERB
ftr-424	1589	12	overall	overall	ADJ
ftr-424	1589	13	goal	goal	NOUN
ftr-424	1589	14	of	of	ADP
ftr-424	1589	15	enhancing	enhance	VERB
ftr-424	1589	16	progressivity	progressivity	NOUN
ftr-424	1589	17	.	.	PUNCT
ftr-424	1590	1	[	[	X
ftr-424	1590	2	t]he	t]he	ADV
ftr-424	1590	3	budget	budget	NOUN
ftr-424	1590	4	ca	can	AUX
ftr-424	1590	5	n't	not	PART
ftr-424	1590	6	be	be	AUX
ftr-424	1590	7	brought	bring	VERB
ftr-424	1590	8	under	under	ADP
ftr-424	1590	9	control	control	NOUN
ftr-424	1590	10	by	by	ADP
ftr-424	1590	11	spending	spending	NOUN
ftr-424	1590	12	cuts	cut	NOUN
ftr-424	1590	13	alone	alone	ADV
ftr-424	1590	14	-	-	PUNCT
ftr-424	1590	15	not	not	PART
ftr-424	1590	16	without	without	ADP
ftr-424	1590	17	making	make	VERB
ftr-424	1590	18	deep	deep	ADJ
ftr-424	1590	19	cuts	cut	NOUN
ftr-424	1590	20	in	in	ADP
ftr-424	1590	21	benefits	benefit	NOUN
ftr-424	1590	22	that	that	PRON
ftr-424	1590	23	citizens	citizen	NOUN
ftr-424	1590	24	have	have	AUX
ftr-424	1590	25	fairly	fairly	ADV
ftr-424	1590	26	earned	earn	VERB
ftr-424	1590	27	,	,	PUNCT
ftr-424	1590	28	inflicting	inflict	VERB
ftr-424	1590	29	hardship	hardship	NOUN
ftr-424	1590	30	on	on	ADP
ftr-424	1590	31	people	people	NOUN
ftr-424	1590	32	already	already	ADV
ftr-424	1590	33	suffering	suffer	VERB
ftr-424	1590	34	,	,	PUNCT
ftr-424	1590	35	and	and	CCONJ
ftr-424	1590	36	starving	starve	VERB
ftr-424	1590	37	investment	investment	NOUN
ftr-424	1590	38	programs	program	NOUN
ftr-424	1590	39	.	.	PUNCT
ftr-424	1591	1	a	a	DET
ftr-424	1591	2	budget	budget	NOUN
ftr-424	1591	3	balanced	balance	VERB
ftr-424	1591	4	by	by	ADP
ftr-424	1591	5	spending	spending	NOUN
ftr-424	1591	6	cuts	cut	NOUN
ftr-424	1591	7	alone	alone	ADV
ftr-424	1591	8	will	will	AUX
ftr-424	1591	9	not	not	PART
ftr-424	1591	10	share	share	VERB
ftr-424	1591	11	burdens	burden	NOUN
ftr-424	1591	12	fairly	fairly	ADV
ftr-424	1591	13	throughout	throughout	ADP
ftr-424	1591	14	society	society	NOUN
ftr-424	1591	15	.	.	PUNCT
ftr-424	1592	1	this	this	DET
ftr-424	1592	2	legislation	legislation	NOUN
ftr-424	1592	3	improves	improve	VERB
ftr-424	1592	4	the	the	DET
ftr-424	1592	5	progressivity	progressivity	NOUN
ftr-424	1592	6	of	of	ADP
ftr-424	1592	7	the	the	DET
ftr-424	1592	8	tax	tax	NOUN
ftr-424	1592	9	structure	structure	NOUN
ftr-424	1592	10	and	and	CCONJ
ftr-424	1592	11	requires	require	VERB
ftr-424	1592	12	those	those	PRON
ftr-424	1592	13	who	who	PRON
ftr-424	1592	14	benefitted	benefit	VERB
ftr-424	1592	15	from	from	ADP
ftr-424	1592	16	the	the	DET
ftr-424	1592	17	policies	policy	NOUN
ftr-424	1592	18	of	of	ADP
ftr-424	1592	19	the	the	DET
ftr-424	1592	20	1980	1980	NUM
ftr-424	1592	21	's	's	PART
ftr-424	1592	22	and	and	CCONJ
ftr-424	1592	23	early	early	ADJ
ftr-424	1592	24	1990	1990	NUM
ftr-424	1592	25	's	's	PART
ftr-424	1592	26	to	to	PART
ftr-424	1592	27	pay	pay	VERB
ftr-424	1592	28	their	their	PRON
ftr-424	1592	29	share	share	NOUN
ftr-424	1592	30	of	of	ADP
ftr-424	1592	31	the	the	DET
ftr-424	1592	32	bill	bill	NOUN
ftr-424	1592	33	that	that	PRON
ftr-424	1592	34	has	have	AUX
ftr-424	1592	35	come	come	VERB
ftr-424	1592	36	due	due	ADJ
ftr-424	1592	37	.	.	PUNCT
ftr-424	1593	1	i	i	PRON
ftr-424	1593	2	d.	d.	PROPN
ftr-424	1593	3	at	at	ADP
ftr-424	1593	4	3	3	NUM
ftr-424	1593	5	-	-	SYM
ftr-424	1593	6	4	4	NUM
ftr-424	1593	7	.	.	PUNCT
ftr-424	1594	1	the	the	DET
ftr-424	1594	2	1993	1993	NUM
ftr-424	1594	3	act	act	NOUN
ftr-424	1594	4	also	also	ADV
ftr-424	1594	5	provided	provide	VERB
ftr-424	1594	6	for	for	ADP
ftr-424	1594	7	a	a	DET
ftr-424	1594	8	50	50	NUM
ftr-424	1594	9	%	%	NOUN
ftr-424	1594	10	reduction	reduction	NOUN
ftr-424	1594	11	in	in	ADP
ftr-424	1594	12	capital	capital	NOUN
ftr-424	1594	13	gains	gain	NOUN
ftr-424	1594	14	tax	tax	NOUN
ftr-424	1594	15	on	on	ADP
ftr-424	1594	16	small	small	ADJ
ftr-424	1594	17	business	business	NOUN
ftr-424	1594	18	stock	stock	NOUN
ftr-424	1594	19	in	in	ADP
ftr-424	1594	20	new	new	ADJ
ftr-424	1594	21	irc	irc	PROPN
ftr-424	1594	22	§	§	PROPN
ftr-424	1594	23	1202	1202	NUM
ftr-424	1594	24	.	.	PUNCT
ftr-424	1595	1	288	288	NUM
ftr-424	1595	2	.	.	PUNCT
ftr-424	1596	1	jonathan	jonathan	PROPN
ftr-424	1596	2	weisman	weisman	PROPN
ftr-424	1596	3	,	,	PUNCT
ftr-424	1596	4	falling	fall	VERB
ftr-424	1596	5	into	into	ADP
ftr-424	1596	6	alternative	alternative	ADJ
ftr-424	1596	7	minimum	minimum	ADJ
ftr-424	1596	8	trouble	trouble	NOUN
ftr-424	1596	9	,	,	PUNCT
ftr-424	1596	10	wash	wash	NOUN
ftr-424	1596	11	.	.	PUNCT
ftr-424	1597	1	post	post	PROPN
ftr-424	1597	2	,	,	PUNCT
ftr-424	1597	3	mar	mar	PROPN
ftr-424	1597	4	.	.	PROPN
ftr-424	1597	5	7	7	NUM
ftr-424	1597	6	,	,	PUNCT
ftr-424	1597	7	2004	2004	NUM
ftr-424	1597	8	,	,	PUNCT
ftr-424	1597	9	at	at	ADP
ftr-424	1597	10	f9	f9	PROPN
ftr-424	1597	11	(	(	PUNCT
ftr-424	1597	12	quoting	quote	VERB
ftr-424	1597	13	chris	chris	PROPN
ftr-424	1597	14	sintetos	sintetos	PROPN
ftr-424	1597	15	,	,	PUNCT
ftr-424	1597	16	a	a	DET
ftr-424	1597	17	virginia	virginia	PROPN
ftr-424	1597	18	accountant	accountant	NOUN
ftr-424	1597	19	)	)	PUNCT
ftr-424	1597	20	.	.	PUNCT
ftr-424	1598	1	2004	2004	NUM
ftr-424	1598	2	]	]	PUNCT
ftr-424	1598	3	florida	florida	PROPN
ftr-424	1598	4	tax	tax	NOUN
ftr-424	1598	5	review	review	NOUN
ftr-424	1598	6	disproportionate	disproportionate	ADJ
ftr-424	1598	7	amounts	amount	NOUN
ftr-424	1598	8	of	of	ADP
ftr-424	1598	9	the	the	DET
ftr-424	1598	10	aggregate	aggregate	ADJ
ftr-424	1598	11	net	net	ADJ
ftr-424	1598	12	capital	capital	NOUN
ftr-424	1598	13	gains	gain	NOUN
ftr-424	1598	14	(	(	PUNCT
ftr-424	1598	15	including	include	VERB
ftr-424	1598	16	most	most	ADJ
ftr-424	1598	17	dividend	dividend	NOUN
ftr-424	1598	18	income	income	NOUN
ftr-424	1598	19	,	,	PUNCT
ftr-424	1598	20	under	under	ADP
ftr-424	1598	21	jgtrra).8	jgtrra).8	NOUN
ftr-424	1598	22	9	9	NUM
ftr-424	1598	23	as	as	SCONJ
ftr-424	1598	24	the	the	DET
ftr-424	1598	25	tax	tax	NOUN
ftr-424	1598	26	shelter	shelter	NOUN
ftr-424	1598	27	debate	debate	NOUN
ftr-424	1598	28	has	have	AUX
ftr-424	1598	29	shown	show	VERB
ftr-424	1598	30	,	,	PUNCT
ftr-424	1598	31	large	large	ADJ
ftr-424	1598	32	numbers	number	NOUN
ftr-424	1598	33	of	of	ADP
ftr-424	1598	34	high	high	ADJ
ftr-424	1598	35	-	-	PUNCT
ftr-424	1598	36	net	net	NOUN
ftr-424	1598	37	-	-	PUNCT
ftr-424	1598	38	worth	worth	ADJ
ftr-424	1598	39	individuals	individual	NOUN
ftr-424	1598	40	have	have	AUX
ftr-424	1598	41	engaged	engage	VERB
ftr-424	1598	42	in	in	ADP
ftr-424	1598	43	potentially	potentially	ADV
ftr-424	1598	44	abusive	abusive	ADJ
ftr-424	1598	45	tax	tax	NOUN
ftr-424	1598	46	shelters	shelter	NOUN
ftr-424	1598	47	that	that	SCONJ
ftr-424	1598	48	"	"	PUNCT
ftr-424	1598	49	work	work	NOUN
ftr-424	1598	50	"	"	PUNCT
ftr-424	1598	51	by	by	ADP
ftr-424	1598	52	offsetting	offset	VERB
ftr-424	1598	53	income	income	NOUN
ftr-424	1598	54	(	(	PUNCT
ftr-424	1598	55	frequently	frequently	ADV
ftr-424	1598	56	large	large	ADJ
ftr-424	1598	57	capital	capital	NOUN
ftr-424	1598	58	gains	gain	NOUN
ftr-424	1598	59	)	)	PUNCT
ftr-424	1598	60	with	with	ADP
ftr-424	1598	61	bogus	bogus	ADJ
ftr-424	1598	62	losses.29	losses.29	NOUN
ftr-424	1598	63	therefore	therefore	ADV
ftr-424	1598	64	,	,	PUNCT
ftr-424	1598	65	these	these	DET
ftr-424	1598	66	same	same	ADJ
ftr-424	1598	67	high	high	ADJ
ftr-424	1598	68	-	-	PUNCT
ftr-424	1598	69	worth	worth	NOUN
ftr-424	1598	70	individuals	individual	NOUN
ftr-424	1598	71	are	be	AUX
ftr-424	1598	72	likely	likely	ADJ
ftr-424	1598	73	to	to	PART
ftr-424	1598	74	be	be	AUX
ftr-424	1598	75	the	the	DET
ftr-424	1598	76	ones	one	NOUN
ftr-424	1598	77	who	who	PRON
ftr-424	1598	78	have	have	AUX
ftr-424	1598	79	successfully	successfully	ADV
ftr-424	1598	80	hidden	hide	VERB
ftr-424	1598	81	substantial	substantial	ADJ
ftr-424	1598	82	portions	portion	NOUN
ftr-424	1598	83	of	of	ADP
ftr-424	1598	84	their	their	PRON
ftr-424	1598	85	investment	investment	NOUN
ftr-424	1598	86	gains	gain	NOUN
ftr-424	1598	87	from	from	ADP
ftr-424	1598	88	tax	tax	NOUN
ftr-424	1598	89	administrators	administrator	NOUN
ftr-424	1598	90	and	and	CCONJ
ftr-424	1598	91	are	be	AUX
ftr-424	1598	92	appropriate	appropriate	ADJ
ftr-424	1598	93	targets	target	NOUN
ftr-424	1598	94	for	for	ADP
ftr-424	1598	95	the	the	DET
ftr-424	1598	96	amt	amt	PROPN
ftr-424	1598	97	.	.	PUNCT
ftr-424	1599	1	furthermore	furthermore	ADV
ftr-424	1599	2	,	,	PUNCT
ftr-424	1599	3	the	the	DET
ftr-424	1599	4	superrich	superrich	NOUN
ftr-424	1599	5	high	high	ADJ
ftr-424	1599	6	-	-	PUNCT
ftr-424	1599	7	worth	worth	NOUN
ftr-424	1599	8	individuals	individual	NOUN
ftr-424	1599	9	that	that	PRON
ftr-424	1599	10	are	be	AUX
ftr-424	1599	11	the	the	DET
ftr-424	1599	12	prime	prime	ADJ
ftr-424	1599	13	target	target	NOUN
ftr-424	1599	14	for	for	ADP
ftr-424	1599	15	the	the	DET
ftr-424	1599	16	amt	amt	PROPN
ftr-424	1599	17	may	may	AUX
ftr-424	1599	18	have	have	VERB
ftr-424	1599	19	almost	almost	ADV
ftr-424	1599	20	no	no	PRON
ftr-424	1599	21	income	income	NOUN
ftr-424	1599	22	other	other	ADJ
ftr-424	1599	23	than	than	SCONJ
ftr-424	1599	24	taxexempt	taxexempt	ADJ
ftr-424	1599	25	municipal	municipal	ADJ
ftr-424	1599	26	bonds	bond	NOUN
ftr-424	1599	27	and	and	CCONJ
ftr-424	1599	28	low	low	ADV
ftr-424	1599	29	-	-	PUNCT
ftr-424	1599	30	taxed	tax	VERB
ftr-424	1599	31	net	net	ADJ
ftr-424	1599	32	capital	capital	NOUN
ftr-424	1599	33	gains	gain	NOUN
ftr-424	1599	34	.	.	PUNCT
ftr-424	1600	1	as	as	ADP
ftr-424	1600	2	a	a	DET
ftr-424	1600	3	result	result	NOUN
ftr-424	1600	4	,	,	PUNCT
ftr-424	1600	5	these	these	DET
ftr-424	1600	6	high	high	ADJ
ftr-424	1600	7	-	-	PUNCT
ftr-424	1600	8	income	income	NOUN
ftr-424	1600	9	individuals	individual	NOUN
ftr-424	1600	10	may	may	AUX
ftr-424	1600	11	pay	pay	VERB
ftr-424	1600	12	a	a	DET
ftr-424	1600	13	rate	rate	NOUN
ftr-424	1600	14	of	of	ADP
ftr-424	1600	15	regular	regular	ADJ
ftr-424	1600	16	tax	tax	NOUN
ftr-424	1600	17	on	on	ADP
ftr-424	1600	18	their	their	PRON
ftr-424	1600	19	high	high	ADJ
ftr-424	1600	20	incomes	income	NOUN
ftr-424	1600	21	in	in	ADP
ftr-424	1600	22	excess	excess	NOUN
ftr-424	1600	23	of	of	ADP
ftr-424	1600	24	$	$	SYM
ftr-424	1600	25	200,000	200,000	NUM
ftr-424	1600	26	that	that	PRON
ftr-424	1600	27	is	be	AUX
ftr-424	1600	28	extremely	extremely	ADV
ftr-424	1600	29	low	low	ADJ
ftr-424	1600	30	compared	compare	VERB
ftr-424	1600	31	to	to	ADP
ftr-424	1600	32	those	those	PRON
ftr-424	1600	33	who	who	PRON
ftr-424	1600	34	earn	earn	VERB
ftr-424	1600	35	average	average	ADJ
ftr-424	1600	36	salaries	salary	NOUN
ftr-424	1600	37	below	below	ADP
ftr-424	1600	38	$	$	SYM
ftr-424	1600	39	100,000.291	100,000.291	NUM
ftr-424	1600	40	yet	yet	ADV
ftr-424	1600	41	because	because	SCONJ
ftr-424	1600	42	the	the	DET
ftr-424	1600	43	amt	amt	PROPN
ftr-424	1600	44	does	do	AUX
ftr-424	1600	45	not	not	PART
ftr-424	1600	46	treat	treat	VERB
ftr-424	1600	47	the	the	DET
ftr-424	1600	48	preferential	preferential	ADJ
ftr-424	1600	49	rate	rate	NOUN
ftr-424	1600	50	for	for	ADP
ftr-424	1600	51	net	net	ADJ
ftr-424	1600	52	capital	capital	NOUN
ftr-424	1600	53	gains	gain	NOUN
ftr-424	1600	54	as	as	ADP
ftr-424	1600	55	a	a	DET
ftr-424	1600	56	"	"	PUNCT
ftr-424	1600	57	tainted	tainted	ADJ
ftr-424	1600	58	"	"	PUNCT
ftr-424	1600	59	tax	tax	NOUN
ftr-424	1600	60	preference	preference	NOUN
ftr-424	1600	61	,	,	PUNCT
ftr-424	1600	62	individuals	individual	NOUN
ftr-424	1600	63	with	with	ADP
ftr-424	1600	64	that	that	DET
ftr-424	1600	65	type	type	NOUN
ftr-424	1600	66	of	of	ADP
ftr-424	1600	67	investment	investment	NOUN
ftr-424	1600	68	income	income	NOUN
ftr-424	1600	69	are	be	AUX
ftr-424	1600	70	less	less	ADV
ftr-424	1600	71	likely	likely	ADJ
ftr-424	1600	72	to	to	PART
ftr-424	1600	73	owe	owe	VERB
ftr-424	1600	74	tax	tax	NOUN
ftr-424	1600	75	under	under	ADP
ftr-424	1600	76	the	the	DET
ftr-424	1600	77	amt	amt	PROPN
ftr-424	1600	78	.	.	PUNCT
ftr-424	1601	1	a	a	DET
ftr-424	1601	2	reasonable	reasonable	ADJ
ftr-424	1601	3	source	source	NOUN
ftr-424	1601	4	of	of	ADP
ftr-424	1601	5	revenue	revenue	NOUN
ftr-424	1601	6	for	for	ADP
ftr-424	1601	7	amt	amt	PROPN
ftr-424	1601	8	reforms	reform	NOUN
ftr-424	1601	9	to	to	PART
ftr-424	1601	10	protect	protect	VERB
ftr-424	1601	11	ordinary	ordinary	ADJ
ftr-424	1601	12	taxpayers	taxpayer	NOUN
ftr-424	1601	13	would	would	AUX
ftr-424	1601	14	therefore	therefore	ADV
ftr-424	1601	15	be	be	AUX
ftr-424	1601	16	to	to	PART
ftr-424	1601	17	treat	treat	VERB
ftr-424	1601	18	the	the	DET
ftr-424	1601	19	net	net	ADJ
ftr-424	1601	20	capital	capital	NOUN
ftr-424	1601	21	gains	gain	VERB
ftr-424	1601	22	preferential	preferential	ADJ
ftr-424	1601	23	rate	rate	NOUN
ftr-424	1601	24	(	(	PUNCT
ftr-424	1601	25	for	for	ADP
ftr-424	1601	26	both	both	DET
ftr-424	1601	27	gains	gain	NOUN
ftr-424	1601	28	on	on	ADP
ftr-424	1601	29	exchanges	exchange	NOUN
ftr-424	1601	30	or	or	CCONJ
ftr-424	1601	31	dispositions	disposition	NOUN
ftr-424	1601	32	of	of	ADP
ftr-424	1601	33	property	property	NOUN
ftr-424	1601	34	and	and	CCONJ
ftr-424	1601	35	qualified	qualified	ADJ
ftr-424	1601	36	dividend	dividend	NOUN
ftr-424	1601	37	income	income	NOUN
ftr-424	1601	38	)	)	PUNCT
ftr-424	1601	39	as	as	ADP
ftr-424	1601	40	a	a	DET
ftr-424	1601	41	tainted	tainted	ADJ
ftr-424	1601	42	preference.292	preference.292	ADP
ftr-424	1601	43	that	that	PRON
ftr-424	1601	44	is	be	AUX
ftr-424	1601	45	,	,	PUNCT
ftr-424	1601	46	for	for	ADP
ftr-424	1601	47	amt	amt	PROPN
ftr-424	1601	48	purposes	purpose	NOUN
ftr-424	1601	49	,	,	PUNCT
ftr-424	1601	50	net	net	ADJ
ftr-424	1601	51	capital	capital	NOUN
ftr-424	1601	52	gain	gain	NOUN
ftr-424	1601	53	income	income	NOUN
ftr-424	1601	54	(	(	PUNCT
ftr-424	1601	55	including	include	VERB
ftr-424	1601	56	that	that	PRON
ftr-424	1601	57	derived	derive	VERB
ftr-424	1601	58	from	from	ADP
ftr-424	1601	59	qualified	qualified	ADJ
ftr-424	1601	60	dividends	dividend	NOUN
ftr-424	1601	61	)	)	PUNCT
ftr-424	1601	62	should	should	AUX
ftr-424	1601	63	be	be	AUX
ftr-424	1601	64	included	include	VERB
ftr-424	1601	65	in	in	ADP
ftr-424	1601	66	the	the	DET
ftr-424	1601	67	amt	amt	PROPN
ftr-424	1601	68	base	base	NOUN
ftr-424	1601	69	and	and	CCONJ
ftr-424	1601	70	taxed	tax	VERB
ftr-424	1601	71	at	at	ADP
ftr-424	1601	72	the	the	DET
ftr-424	1601	73	amt	amt	PROPN
ftr-424	1601	74	rate	rate	NOUN
ftr-424	1601	75	.	.	PUNCT
ftr-424	1602	1	in	in	ADP
ftr-424	1602	2	order	order	NOUN
ftr-424	1602	3	to	to	PART
ftr-424	1602	4	protect	protect	VERB
ftr-424	1602	5	ordinary	ordinary	ADJ
ftr-424	1602	6	taxpayers	taxpayer	NOUN
ftr-424	1602	7	who	who	PRON
ftr-424	1602	8	are	be	AUX
ftr-424	1602	9	just	just	ADV
ftr-424	1602	10	above	above	ADP
ftr-424	1602	11	the	the	DET
ftr-424	1602	12	threshold	threshold	NOUN
ftr-424	1602	13	gross	gross	ADJ
ftr-424	1602	14	income	income	NOUN
ftr-424	1602	15	level	level	NOUN
ftr-424	1602	16	for	for	ADP
ftr-424	1602	17	exclusion	exclusion	NOUN
ftr-424	1602	18	of	of	ADP
ftr-424	1602	19	amt	amt	PROPN
ftr-424	1602	20	liability	liability	NOUN
ftr-424	1602	21	and	and	CCONJ
ftr-424	1602	22	have	have	VERB
ftr-424	1602	23	relatively	relatively	ADV
ftr-424	1602	24	small	small	ADJ
ftr-424	1602	25	financial	financial	ADJ
ftr-424	1602	26	investments	investment	NOUN
ftr-424	1602	27	or	or	CCONJ
ftr-424	1602	28	small	small	ADJ
ftr-424	1602	29	gains	gain	NOUN
ftr-424	1602	30	from	from	ADP
ftr-424	1602	31	sales	sale	NOUN
ftr-424	1602	32	of	of	ADP
ftr-424	1602	33	investment	investment	NOUN
ftr-424	1602	34	property	property	NOUN
ftr-424	1602	35	,	,	PUNCT
ftr-424	1602	36	the	the	DET
ftr-424	1602	37	amt	amt	PROPN
ftr-424	1602	38	net	net	ADJ
ftr-424	1602	39	capital	capital	NOUN
ftr-424	1602	40	gain	gain	NOUN
ftr-424	1602	41	provision	provision	NOUN
ftr-424	1602	42	could	could	AUX
ftr-424	1602	43	apply	apply	VERB
ftr-424	1602	44	only	only	ADV
ftr-424	1602	45	to	to	ADP
ftr-424	1602	46	net	net	ADJ
ftr-424	1602	47	capital	capital	NOUN
ftr-424	1602	48	gains	gain	NOUN
ftr-424	1602	49	in	in	ADP
ftr-424	1602	50	excess	excess	NOUN
ftr-424	1602	51	of	of	ADP
ftr-424	1602	52	a	a	DET
ftr-424	1602	53	reasonable	reasonable	ADJ
ftr-424	1602	54	threshold	threshold	NOUN
ftr-424	1602	55	amount	amount	NOUN
ftr-424	1602	56	,	,	PUNCT
ftr-424	1602	57	such	such	ADJ
ftr-424	1602	58	as	as	ADP
ftr-424	1602	59	$	$	SYM
ftr-424	1602	60	3,000.293	3,000.293	NUM
ftr-424	1602	61	ordinary	ordinary	ADJ
ftr-424	1602	62	taxpayers	taxpayer	NOUN
ftr-424	1602	63	are	be	AUX
ftr-424	1602	64	not	not	PART
ftr-424	1602	65	likely	likely	ADJ
ftr-424	1602	66	to	to	PART
ftr-424	1602	67	have	have	VERB
ftr-424	1602	68	capital	capital	NOUN
ftr-424	1602	69	gains	gain	NOUN
ftr-424	1602	70	in	in	ADP
ftr-424	1602	71	excess	excess	NOUN
ftr-424	1602	72	of	of	ADP
ftr-424	1602	73	this	this	DET
ftr-424	1602	74	amount	amount	NOUN
ftr-424	1602	75	other	other	ADJ
ftr-424	1602	76	than	than	ADP
ftr-424	1602	77	from	from	ADP
ftr-424	1602	78	sales	sale	NOUN
ftr-424	1602	79	of	of	ADP
ftr-424	1602	80	their	their	PRON
ftr-424	1602	81	homes	home	NOUN
ftr-424	1602	82	,	,	PUNCT
ftr-424	1602	83	and	and	CCONJ
ftr-424	1602	84	those	those	DET
ftr-424	1602	85	gains	gain	NOUN
ftr-424	1602	86	are	be	AUX
ftr-424	1602	87	already	already	ADV
ftr-424	1602	88	generally	generally	ADV
ftr-424	1602	89	excluded	exclude	VERB
ftr-424	1602	90	from	from	ADP
ftr-424	1602	91	taxation	taxation	NOUN
ftr-424	1602	92	.	.	PUNCT
ftr-424	1603	1	inclusion	inclusion	NOUN
ftr-424	1603	2	of	of	ADP
ftr-424	1603	3	excess	excess	ADJ
ftr-424	1603	4	net	net	ADJ
ftr-424	1603	5	capital	capital	NOUN
ftr-424	1603	6	gains	gain	NOUN
ftr-424	1603	7	as	as	ADP
ftr-424	1603	8	an	an	DET
ftr-424	1603	9	amt	amt	PROPN
ftr-424	1603	10	preference	preference	NOUN
ftr-424	1603	11	would	would	AUX
ftr-424	1603	12	therefore	therefore	ADV
ftr-424	1603	13	ensure	ensure	VERB
ftr-424	1603	14	that	that	SCONJ
ftr-424	1603	15	high	high	ADJ
ftr-424	1603	16	-	-	PUNCT
ftr-424	1603	17	income	income	NOUN
ftr-424	1603	18	taxpayers	taxpayer	NOUN
ftr-424	1603	19	with	with	ADP
ftr-424	1603	20	substantial	substantial	ADJ
ftr-424	1603	21	investment	investment	NOUN
ftr-424	1603	22	gains	gain	NOUN
ftr-424	1603	23	(	(	PUNCT
ftr-424	1603	24	and	and	CCONJ
ftr-424	1603	25	289	289	NUM
ftr-424	1603	26	.	.	PUNCT
ftr-424	1604	1	see	see	VERB
ftr-424	1604	2	supra	supra	PROPN
ftr-424	1604	3	notes	note	VERB
ftr-424	1604	4	57	57	NUM
ftr-424	1604	5	74	74	NUM
ftr-424	1604	6	and	and	CCONJ
ftr-424	1604	7	accompanying	accompany	VERB
ftr-424	1604	8	text	text	NOUN
ftr-424	1604	9	.	.	PUNCT
ftr-424	1605	1	290	290	NUM
ftr-424	1605	2	.	.	PUNCT
ftr-424	1606	1	see	see	VERB
ftr-424	1606	2	,	,	PUNCT
ftr-424	1606	3	e.g.	e.g.	ADV
ftr-424	1606	4	,	,	PUNCT
ftr-424	1606	5	beale	beale	NOUN
ftr-424	1606	6	,	,	PUNCT
ftr-424	1606	7	supra	supra	PROPN
ftr-424	1606	8	note	note	PROPN
ftr-424	1606	9	226	226	NUM
ftr-424	1606	10	,	,	PUNCT
ftr-424	1606	11	at	at	ADP
ftr-424	1606	12	229	229	NUM
ftr-424	1606	13	-	-	SYM
ftr-424	1606	14	39	39	NUM
ftr-424	1606	15	(	(	PUNCT
ftr-424	1606	16	discussing	discuss	VERB
ftr-424	1606	17	various	various	ADJ
ftr-424	1606	18	listed	list	VERB
ftr-424	1606	19	transactions	transaction	NOUN
ftr-424	1606	20	)	)	PUNCT
ftr-424	1606	21	.	.	PUNCT
ftr-424	1607	1	291	291	NUM
ftr-424	1607	2	.	.	PUNCT
ftr-424	1608	1	see	see	VERB
ftr-424	1608	2	supra	supra	PROPN
ftr-424	1608	3	notes	note	VERB
ftr-424	1608	4	72	72	NUM
ftr-424	1608	5	74	74	NUM
ftr-424	1608	6	and	and	CCONJ
ftr-424	1608	7	accompanying	accompany	VERB
ftr-424	1608	8	text	text	NOUN
ftr-424	1608	9	.	.	PUNCT
ftr-424	1609	1	292	292	NUM
ftr-424	1609	2	.	.	PUNCT
ftr-424	1609	3	leonard	leonard	PROPN
ftr-424	1609	4	burman	burman	PROPN
ftr-424	1609	5	,	,	PUNCT
ftr-424	1609	6	william	william	PROPN
ftr-424	1609	7	g.	g.	PROPN
ftr-424	1609	8	gale	gale	PROPN
ftr-424	1609	9	,	,	PUNCT
ftr-424	1609	10	jeffrey	jeffrey	PROPN
ftr-424	1609	11	rohaly	rohaly	PROPN
ftr-424	1609	12	&	&	CCONJ
ftr-424	1609	13	matthew	matthew	PROPN
ftr-424	1609	14	hall	hall	PROPN
ftr-424	1609	15	,	,	PUNCT
ftr-424	1609	16	key	key	ADJ
ftr-424	1609	17	points	point	NOUN
ftr-424	1609	18	on	on	ADP
ftr-424	1609	19	the	the	DET
ftr-424	1609	20	alternative	alternative	ADJ
ftr-424	1609	21	minimum	minimum	ADJ
ftr-424	1609	22	tax	tax	NOUN
ftr-424	1609	23	(	(	PUNCT
ftr-424	1609	24	jan	jan	PROPN
ftr-424	1609	25	.	.	PROPN
ftr-424	1609	26	21	21	NUM
ftr-424	1609	27	,	,	PUNCT
ftr-424	1609	28	2004	2004	NUM
ftr-424	1609	29	)	)	PUNCT
ftr-424	1609	30	(	(	PUNCT
ftr-424	1609	31	suggesting	suggest	VERB
ftr-424	1609	32	that	that	SCONJ
ftr-424	1609	33	treating	treat	VERB
ftr-424	1609	34	capital	capital	NOUN
ftr-424	1609	35	gains	gain	NOUN
ftr-424	1609	36	as	as	ADP
ftr-424	1609	37	an	an	DET
ftr-424	1609	38	amt	amt	PROPN
ftr-424	1609	39	preference	preference	NOUN
ftr-424	1609	40	would	would	AUX
ftr-424	1609	41	provide	provide	VERB
ftr-424	1609	42	revenues	revenue	NOUN
ftr-424	1609	43	to	to	PART
ftr-424	1609	44	pay	pay	VERB
ftr-424	1609	45	for	for	ADP
ftr-424	1609	46	needed	need	VERB
ftr-424	1609	47	amt	amt	PROPN
ftr-424	1609	48	reforms	reform	NOUN
ftr-424	1609	49	)	)	PUNCT
ftr-424	1609	50	,	,	PUNCT
ftr-424	1609	51	at	at	ADP
ftr-424	1609	52	http://www.brookings/edu/views/op-ed/gale/20040121	http://www.brookings/edu/views/op-ed/gale/20040121	PROPN
ftr-424	1609	53	amt.htm	amt.htm	PROPN
ftr-424	1609	54	.	.	PUNCT
ftr-424	1610	1	293	293	NUM
ftr-424	1610	2	.	.	PUNCT
ftr-424	1611	1	a	a	DET
ftr-424	1611	2	similar	similar	ADJ
ftr-424	1611	3	revenue	revenue	NOUN
ftr-424	1611	4	result	result	NOUN
ftr-424	1611	5	could	could	AUX
ftr-424	1611	6	be	be	AUX
ftr-424	1611	7	achieved	achieve	VERB
ftr-424	1611	8	by	by	ADP
ftr-424	1611	9	eliminating	eliminate	VERB
ftr-424	1611	10	the	the	DET
ftr-424	1611	11	capital	capital	NOUN
ftr-424	1611	12	gains	gain	VERB
ftr-424	1611	13	preferential	preferential	ADJ
ftr-424	1611	14	rate	rate	NOUN
ftr-424	1611	15	in	in	ADP
ftr-424	1611	16	the	the	DET
ftr-424	1611	17	regular	regular	ADJ
ftr-424	1611	18	tax	tax	NOUN
ftr-424	1611	19	system	system	NOUN
ftr-424	1611	20	,	,	PUNCT
ftr-424	1611	21	as	as	SCONJ
ftr-424	1611	22	done	do	VERB
ftr-424	1611	23	for	for	ADP
ftr-424	1611	24	a	a	DET
ftr-424	1611	25	brief	brief	ADJ
ftr-424	1611	26	period	period	NOUN
ftr-424	1611	27	in	in	ADP
ftr-424	1611	28	connection	connection	NOUN
ftr-424	1611	29	with	with	ADP
ftr-424	1611	30	the	the	DET
ftr-424	1611	31	1986	1986	NUM
ftr-424	1611	32	tax	tax	NOUN
ftr-424	1611	33	reform	reform	NOUN
ftr-424	1611	34	act	act	PROPN
ftr-424	1611	35	's	's	PART
ftr-424	1611	36	overhaul	overhaul	NOUN
ftr-424	1611	37	of	of	ADP
ftr-424	1611	38	the	the	DET
ftr-424	1611	39	code	code	NOUN
ftr-424	1611	40	,	,	PUNCT
ftr-424	1611	41	and	and	CCONJ
ftr-424	1611	42	taxing	tax	VERB
ftr-424	1611	43	capital	capital	NOUN
ftr-424	1611	44	gains	gain	NOUN
ftr-424	1611	45	and	and	CCONJ
ftr-424	1611	46	ordinary	ordinary	ADJ
ftr-424	1611	47	income	income	NOUN
ftr-424	1611	48	under	under	ADP
ftr-424	1611	49	both	both	CCONJ
ftr-424	1611	50	the	the	DET
ftr-424	1611	51	regular	regular	ADJ
ftr-424	1611	52	and	and	CCONJ
ftr-424	1611	53	amt	amt	PROPN
ftr-424	1611	54	systems	system	NOUN
ftr-424	1611	55	at	at	ADP
ftr-424	1611	56	the	the	DET
ftr-424	1611	57	same	same	ADJ
ftr-424	1611	58	rates	rate	NOUN
ftr-424	1611	59	.	.	PUNCT
ftr-424	1612	1	this	this	DET
ftr-424	1612	2	option	option	NOUN
ftr-424	1612	3	of	of	ADP
ftr-424	1612	4	merging	merge	VERB
ftr-424	1612	5	the	the	DET
ftr-424	1612	6	two	two	NUM
ftr-424	1612	7	systems	system	NOUN
ftr-424	1612	8	by	by	ADP
ftr-424	1612	9	eliminating	eliminate	VERB
ftr-424	1612	10	regular	regular	ADJ
ftr-424	1612	11	tax	tax	NOUN
ftr-424	1612	12	preferences	preference	NOUN
ftr-424	1612	13	and	and	CCONJ
ftr-424	1612	14	taxing	tax	VERB
ftr-424	1612	15	economic	economic	ADJ
ftr-424	1612	16	income	income	NOUN
ftr-424	1612	17	progressively	progressively	ADV
ftr-424	1612	18	would	would	AUX
ftr-424	1612	19	be	be	AUX
ftr-424	1612	20	the	the	DET
ftr-424	1612	21	normatively	normatively	ADV
ftr-424	1612	22	desirable	desirable	ADJ
ftr-424	1612	23	method	method	NOUN
ftr-424	1612	24	of	of	ADP
ftr-424	1612	25	solving	solve	VERB
ftr-424	1612	26	the	the	DET
ftr-424	1612	27	amt	amt	PROPN
ftr-424	1612	28	quandary	quandary	NOUN
ftr-424	1612	29	,	,	PUNCT
ftr-424	1612	30	but	but	CCONJ
ftr-424	1612	31	likely	likely	ADV
ftr-424	1612	32	would	would	AUX
ftr-424	1612	33	face	face	VERB
ftr-424	1612	34	substantial	substantial	ADJ
ftr-424	1612	35	practical	practical	ADJ
ftr-424	1612	36	hurdles	hurdle	NOUN
ftr-424	1612	37	that	that	PRON
ftr-424	1612	38	would	would	AUX
ftr-424	1612	39	derail	derail	VERB
ftr-424	1612	40	enactment	enactment	NOUN
ftr-424	1612	41	without	without	ADP
ftr-424	1612	42	a	a	DET
ftr-424	1612	43	sweeping	sweeping	ADJ
ftr-424	1612	44	change	change	NOUN
ftr-424	1612	45	of	of	ADP
ftr-424	1612	46	view	view	NOUN
ftr-424	1612	47	in	in	ADP
ftr-424	1612	48	congress	congress	PROPN
ftr-424	1612	49	.	.	PUNCT
ftr-424	1613	1	[	[	X
ftr-424	1613	2	vol	vol	NOUN
ftr-424	1613	3	.	.	PUNCT
ftr-424	1613	4	6:9	6:9	NUM
ftr-424	1614	1	congress	congress	PROPN
ftr-424	1614	2	fiddles	fiddle	VERB
ftr-424	1614	3	while	while	SCONJ
ftr-424	1614	4	middle	middle	PROPN
ftr-424	1614	5	america	america	PROPN
ftr-424	1614	6	burns	burn	VERB
ftr-424	1614	7	dividend	dividend	NOUN
ftr-424	1614	8	income	income	NOUN
ftr-424	1614	9	)	)	PUNCT
ftr-424	1614	10	but	but	CCONJ
ftr-424	1614	11	very	very	ADV
ftr-424	1614	12	little	little	ADJ
ftr-424	1614	13	or	or	CCONJ
ftr-424	1614	14	no	no	PRON
ftr-424	1614	15	wage	wage	NOUN
ftr-424	1614	16	income	income	NOUN
ftr-424	1614	17	would	would	AUX
ftr-424	1614	18	pay	pay	VERB
ftr-424	1614	19	a	a	DET
ftr-424	1614	20	rate	rate	NOUN
ftr-424	1614	21	of	of	ADP
ftr-424	1614	22	tax	tax	NOUN
ftr-424	1614	23	greater	great	ADJ
ftr-424	1614	24	than	than	ADP
ftr-424	1614	25	15%.294	15%.294	NUM
ftr-424	1614	26	this	this	PRON
ftr-424	1614	27	,	,	PUNCT
ftr-424	1614	28	too	too	ADV
ftr-424	1614	29	,	,	PUNCT
ftr-424	1614	30	is	be	AUX
ftr-424	1614	31	an	an	DET
ftr-424	1614	32	old	old	ADJ
ftr-424	1614	33	idea	idea	NOUN
ftr-424	1614	34	whose	whose	DET
ftr-424	1614	35	time	time	NOUN
ftr-424	1614	36	has	have	AUX
ftr-424	1614	37	returned	return	VERB
ftr-424	1614	38	.	.	PUNCT
ftr-424	1615	1	prior	prior	ADV
ftr-424	1615	2	to	to	ADP
ftr-424	1615	3	enactment	enactment	NOUN
ftr-424	1615	4	of	of	ADP
ftr-424	1615	5	a	a	DET
ftr-424	1615	6	revised	revise	VERB
ftr-424	1615	7	code	code	NOUN
ftr-424	1615	8	in	in	ADP
ftr-424	1615	9	1986	1986	NUM
ftr-424	1615	10	,	,	PUNCT
ftr-424	1615	11	the	the	DET
ftr-424	1615	12	regular	regular	ADJ
ftr-424	1615	13	tax	tax	NOUN
ftr-424	1615	14	excluded	exclude	VERB
ftr-424	1615	15	a	a	DET
ftr-424	1615	16	portion	portion	NOUN
ftr-424	1615	17	of	of	ADP
ftr-424	1615	18	net	net	ADJ
ftr-424	1615	19	long	long	ADJ
ftr-424	1615	20	-	-	PUNCT
ftr-424	1615	21	term	term	NOUN
ftr-424	1615	22	capital	capital	NOUN
ftr-424	1615	23	gains	gain	NOUN
ftr-424	1615	24	from	from	ADP
ftr-424	1615	25	tax	tax	NOUN
ftr-424	1615	26	,	,	PUNCT
ftr-424	1615	27	resulting	result	VERB
ftr-424	1615	28	in	in	ADP
ftr-424	1615	29	a	a	DET
ftr-424	1615	30	lower	low	ADJ
ftr-424	1615	31	effective	effective	ADJ
ftr-424	1615	32	rate	rate	NOUN
ftr-424	1615	33	on	on	ADP
ftr-424	1615	34	capital	capital	NOUN
ftr-424	1615	35	gains	gain	NOUN
ftr-424	1615	36	than	than	ADP
ftr-424	1615	37	on	on	ADP
ftr-424	1615	38	ordinary	ordinary	ADJ
ftr-424	1615	39	income.2	income.2	PROPN
ftr-424	1615	40	95	95	NUM
ftr-424	1615	41	before	before	ADP
ftr-424	1615	42	the	the	DET
ftr-424	1615	43	1978	1978	NUM
ftr-424	1615	44	amendments	amendment	NOUN
ftr-424	1615	45	,	,	PUNCT
ftr-424	1615	46	the	the	DET
ftr-424	1615	47	excluded	exclude	VERB
ftr-424	1615	48	net	net	ADJ
ftr-424	1615	49	capital	capital	NOUN
ftr-424	1615	50	gains	gain	NOUN
ftr-424	1615	51	were	be	AUX
ftr-424	1615	52	an	an	DET
ftr-424	1615	53	item	item	NOUN
ftr-424	1615	54	of	of	ADP
ftr-424	1615	55	preference	preference	NOUN
ftr-424	1615	56	subject	subject	ADJ
ftr-424	1615	57	to	to	ADP
ftr-424	1615	58	the	the	DET
ftr-424	1615	59	15	15	NUM
ftr-424	1615	60	%	%	NOUN
ftr-424	1615	61	rate	rate	NOUN
ftr-424	1615	62	on	on	ADP
ftr-424	1615	63	minimum	minimum	ADJ
ftr-424	1615	64	tax	tax	NOUN
ftr-424	1615	65	preferences	preference	NOUN
ftr-424	1615	66	(	(	PUNCT
ftr-424	1615	67	after	after	ADP
ftr-424	1615	68	reduction	reduction	NOUN
ftr-424	1615	69	of	of	ADP
ftr-424	1615	70	preferences	preference	NOUN
ftr-424	1615	71	by	by	ADP
ftr-424	1615	72	one	one	NUM
ftr-424	1615	73	-	-	PUNCT
ftr-424	1615	74	half	half	NOUN
ftr-424	1615	75	of	of	ADP
ftr-424	1615	76	the	the	DET
ftr-424	1615	77	regular	regular	ADJ
ftr-424	1615	78	tax	tax	NOUN
ftr-424	1615	79	liability	liability	NOUN
ftr-424	1615	80	or	or	CCONJ
ftr-424	1615	81	$	$	SYM
ftr-424	1615	82	10,000).296	10,000).296	NUM
ftr-424	1615	83	this	this	PRON
ftr-424	1615	84	was	be	AUX
ftr-424	1615	85	considered	consider	VERB
ftr-424	1615	86	to	to	PART
ftr-424	1615	87	be	be	AUX
ftr-424	1615	88	one	one	NUM
ftr-424	1615	89	of	of	ADP
ftr-424	1615	90	the	the	DET
ftr-424	1615	91	most	most	ADV
ftr-424	1615	92	important	important	ADJ
ftr-424	1615	93	ways	way	NOUN
ftr-424	1615	94	of	of	ADP
ftr-424	1615	95	ensuring	ensure	VERB
ftr-424	1615	96	that	that	SCONJ
ftr-424	1615	97	taxpayers	taxpayer	NOUN
ftr-424	1615	98	with	with	ADP
ftr-424	1615	99	high	high	ADJ
ftr-424	1615	100	economic	economic	ADJ
ftr-424	1615	101	income	income	NOUN
ftr-424	1615	102	paid	pay	VERB
ftr-424	1615	103	some	some	DET
ftr-424	1615	104	income	income	NOUN
ftr-424	1615	105	tax.297	tax.297	NOUN
ftr-424	1615	106	the	the	DET
ftr-424	1615	107	1978	1978	NUM
ftr-424	1615	108	code	code	NOUN
ftr-424	1615	109	amendments	amendment	NOUN
ftr-424	1615	110	reduced	reduce	VERB
ftr-424	1615	111	the	the	DET
ftr-424	1615	112	taxation	taxation	NOUN
ftr-424	1615	113	of	of	ADP
ftr-424	1615	114	capital	capital	NOUN
ftr-424	1615	115	gains	gain	NOUN
ftr-424	1615	116	somewhat	somewhat	ADV
ftr-424	1615	117	by	by	ADP
ftr-424	1615	118	taking	take	VERB
ftr-424	1615	119	capital	capital	NOUN
ftr-424	1615	120	gains	gain	NOUN
ftr-424	1615	121	out	out	ADP
ftr-424	1615	122	of	of	ADP
ftr-424	1615	123	the	the	DET
ftr-424	1615	124	old	old	ADJ
ftr-424	1615	125	minimum	minimum	ADJ
ftr-424	1615	126	tax	tax	NOUN
ftr-424	1615	127	regime	regime	NOUN
ftr-424	1615	128	(	(	PUNCT
ftr-424	1615	129	and	and	CCONJ
ftr-424	1615	130	by	by	ADP
ftr-424	1615	131	increasing	increase	VERB
ftr-424	1615	132	the	the	DET
ftr-424	1615	133	exclusion	exclusion	NOUN
ftr-424	1615	134	from	from	ADP
ftr-424	1615	135	50	50	NUM
ftr-424	1615	136	%	%	NOUN
ftr-424	1615	137	to	to	PART
ftr-424	1615	138	60	60	NUM
ftr-424	1615	139	%	%	NOUN
ftr-424	1615	140	for	for	ADP
ftr-424	1615	141	regular	regular	ADJ
ftr-424	1615	142	tax	tax	NOUN
ftr-424	1615	143	purposes	purpose	NOUN
ftr-424	1615	144	)	)	PUNCT
ftr-424	1615	145	,	,	PUNCT
ftr-424	1615	146	but	but	CCONJ
ftr-424	1615	147	retained	retain	VERB
ftr-424	1615	148	treatment	treatment	NOUN
ftr-424	1615	149	of	of	ADP
ftr-424	1615	150	capital	capital	NOUN
ftr-424	1615	151	gains	gain	NOUN
ftr-424	1615	152	as	as	ADP
ftr-424	1615	153	a	a	DET
ftr-424	1615	154	preference	preference	NOUN
ftr-424	1615	155	in	in	ADP
ftr-424	1615	156	the	the	DET
ftr-424	1615	157	base	base	NOUN
ftr-424	1615	158	for	for	ADP
ftr-424	1615	159	the	the	DET
ftr-424	1615	160	new	new	ADJ
ftr-424	1615	161	amt	amt	PROPN
ftr-424	1615	162	system.2	system.2	NOUN
ftr-424	1615	163	98	98	NUM
ftr-424	1615	164	the	the	DET
ftr-424	1615	165	ways	way	NOUN
ftr-424	1615	166	and	and	CCONJ
ftr-424	1615	167	means	mean	VERB
ftr-424	1615	168	committee	committee	NOUN
ftr-424	1615	169	explained	explain	VERB
ftr-424	1615	170	that	that	SCONJ
ftr-424	1615	171	the	the	DET
ftr-424	1615	172	combined	combined	ADJ
ftr-424	1615	173	level	level	NOUN
ftr-424	1615	174	of	of	ADP
ftr-424	1615	175	taxes	taxis	NOUN
ftr-424	1615	176	on	on	ADP
ftr-424	1615	177	capital	capital	NOUN
ftr-424	1615	178	gains	gain	NOUN
ftr-424	1615	179	was	be	AUX
ftr-424	1615	180	quite	quite	ADV
ftr-424	1615	181	high	high	ADJ
ftr-424	1615	182	under	under	ADP
ftr-424	1615	183	the	the	DET
ftr-424	1615	184	old	old	ADJ
ftr-424	1615	185	minimum	minimum	ADJ
ftr-424	1615	186	tax	tax	NOUN
ftr-424	1615	187	regime	regime	NOUN
ftr-424	1615	188	,	,	PUNCT
ftr-424	1615	189	and	and	CCONJ
ftr-424	1615	190	it	it	PRON
ftr-424	1615	191	wanted	want	VERB
ftr-424	1615	192	to	to	PART
ftr-424	1615	193	encourage	encourage	VERB
ftr-424	1615	194	investment	investment	NOUN
ftr-424	1615	195	by	by	ADP
ftr-424	1615	196	some	some	DET
ftr-424	1615	197	lessening	lessening	NOUN
ftr-424	1615	198	of	of	ADP
ftr-424	1615	199	taxation	taxation	NOUN
ftr-424	1615	200	of	of	ADP
ftr-424	1615	201	capital	capital	NOUN
ftr-424	1615	202	gains.99	gains.99	PROPN
ftr-424	1615	203	the	the	DET
ftr-424	1615	204	committee	committee	NOUN
ftr-424	1615	205	nonetheless	nonetheless	ADV
ftr-424	1615	206	decided	decide	VERB
ftr-424	1615	207	that	that	SCONJ
ftr-424	1615	208	capital	capital	NOUN
ftr-424	1615	209	gains	gain	NOUN
ftr-424	1615	210	should	should	AUX
ftr-424	1615	211	be	be	AUX
ftr-424	1615	212	treated	treat	VERB
ftr-424	1615	213	as	as	ADP
ftr-424	1615	214	a	a	DET
ftr-424	1615	215	preference	preference	NOUN
ftr-424	1615	216	under	under	ADP
ftr-424	1615	217	the	the	DET
ftr-424	1615	218	new	new	ADJ
ftr-424	1615	219	amt	amt	PROPN
ftr-424	1615	220	system	system	NOUN
ftr-424	1615	221	,	,	PUNCT
ftr-424	1615	222	based	base	VERB
ftr-424	1615	223	on	on	ADP
ftr-424	1615	224	its	its	PRON
ftr-424	1615	225	belief	belief	NOUN
ftr-424	1615	226	"	"	PUNCT
ftr-424	1615	227	that	that	SCONJ
ftr-424	1615	228	every	every	DET
ftr-424	1615	229	noncorporate	noncorporate	ADJ
ftr-424	1615	230	taxpayer	taxpayer	NOUN
ftr-424	1615	231	with	with	ADP
ftr-424	1615	232	capital	capital	NOUN
ftr-424	1615	233	gains	gain	NOUN
ftr-424	1615	234	should	should	AUX
ftr-424	1615	235	pay	pay	VERB
ftr-424	1615	236	a	a	DET
ftr-424	1615	237	minimum	minimum	NOUN
ftr-424	1615	238	amount	amount	NOUN
ftr-424	1615	239	of	of	ADP
ftr-424	1615	240	taxes	taxis	NOUN
ftr-424	1615	241	with	with	ADP
ftr-424	1615	242	respect	respect	NOUN
ftr-424	1615	243	to	to	ADP
ftr-424	1615	244	those	those	DET
ftr-424	1615	245	gains	gain	NOUN
ftr-424	1615	246	.	.	PUNCT
ftr-424	1616	1	"3	"3	NOUN
ftr-424	1616	2	°	°	ADP
ftr-424	1616	3	0	0	NUM
ftr-424	1616	4	capital	capital	NOUN
ftr-424	1616	5	gains	gain	NOUN
ftr-424	1616	6	was	be	AUX
ftr-424	1616	7	removed	remove	VERB
ftr-424	1616	8	as	as	ADP
ftr-424	1616	9	a	a	DET
ftr-424	1616	10	preference	preference	NOUN
ftr-424	1616	11	only	only	ADV
ftr-424	1616	12	when	when	SCONJ
ftr-424	1616	13	the	the	DET
ftr-424	1616	14	1986	1986	NUM
ftr-424	1616	15	reform	reform	NOUN
ftr-424	1616	16	294	294	NUM
ftr-424	1616	17	.	.	PUNCT
ftr-424	1617	1	see	see	VERB
ftr-424	1617	2	supra	supra	PROPN
ftr-424	1617	3	note	note	PROPN
ftr-424	1617	4	5	5	NUM
ftr-424	1617	5	;	;	PUNCT
ftr-424	1617	6	richard	richard	PROPN
ftr-424	1617	7	malamud	malamud	PROPN
ftr-424	1617	8	,	,	PUNCT
ftr-424	1617	9	102	102	NUM
ftr-424	1617	10	tax	tax	NOUN
ftr-424	1617	11	notes	note	NOUN
ftr-424	1617	12	1427	1427	NUM
ftr-424	1617	13	(	(	PUNCT
ftr-424	1617	14	mar	mar	PROPN
ftr-424	1617	15	.	.	PROPN
ftr-424	1617	16	15	15	NUM
ftr-424	1617	17	,	,	PUNCT
ftr-424	1617	18	2004	2004	NUM
ftr-424	1617	19	)	)	PUNCT
ftr-424	1617	20	(	(	PUNCT
ftr-424	1617	21	suggesting	suggest	VERB
ftr-424	1617	22	that	that	SCONJ
ftr-424	1617	23	the	the	DET
ftr-424	1617	24	amt	amt	PROPN
ftr-424	1617	25	should	should	AUX
ftr-424	1617	26	ensure	ensure	VERB
ftr-424	1617	27	that	that	SCONJ
ftr-424	1617	28	the	the	DET
ftr-424	1617	29	effective	effective	ADJ
ftr-424	1617	30	tax	tax	NOUN
ftr-424	1617	31	rate	rate	NOUN
ftr-424	1617	32	on	on	ADP
ftr-424	1617	33	wealthy	wealthy	ADJ
ftr-424	1617	34	taxpayers	taxpayer	NOUN
ftr-424	1617	35	with	with	ADP
ftr-424	1617	36	predominantly	predominantly	ADV
ftr-424	1617	37	investment	investment	NOUN
ftr-424	1617	38	income	income	NOUN
ftr-424	1617	39	is	be	AUX
ftr-424	1617	40	at	at	ADV
ftr-424	1617	41	least	least	ADJ
ftr-424	1617	42	15	15	NUM
ftr-424	1617	43	%	%	NOUN
ftr-424	1617	44	)	)	PUNCT
ftr-424	1617	45	.	.	PUNCT
ftr-424	1618	1	295	295	NUM
ftr-424	1618	2	.	.	PUNCT
ftr-424	1619	1	see	see	VERB
ftr-424	1619	2	former	former	ADJ
ftr-424	1619	3	irc	irc	PROPN
ftr-424	1619	4	§	§	PROPN
ftr-424	1619	5	1202	1202	NUM
ftr-424	1619	6	of	of	ADP
ftr-424	1619	7	the	the	DET
ftr-424	1619	8	1954	1954	NUM
ftr-424	1619	9	code	code	NOUN
ftr-424	1619	10	(	(	PUNCT
ftr-424	1619	11	excluding	exclude	VERB
ftr-424	1619	12	60	60	NUM
ftr-424	1619	13	%	%	NOUN
ftr-424	1619	14	of	of	ADP
ftr-424	1619	15	net	net	ADJ
ftr-424	1619	16	long	long	ADJ
ftr-424	1619	17	-	-	PUNCT
ftr-424	1619	18	term	term	NOUN
ftr-424	1619	19	capital	capital	NOUN
ftr-424	1619	20	gains	gain	NOUN
ftr-424	1619	21	,	,	PUNCT
ftr-424	1619	22	as	as	SCONJ
ftr-424	1619	23	enacted	enact	VERB
ftr-424	1619	24	by	by	ADP
ftr-424	1619	25	section	section	NOUN
ftr-424	1619	26	402(a	402(a	NOUN
ftr-424	1619	27	)	)	PUNCT
ftr-424	1619	28	of	of	ADP
ftr-424	1619	29	the	the	DET
ftr-424	1619	30	tax	tax	NOUN
ftr-424	1619	31	reform	reform	NOUN
ftr-424	1619	32	act	act	NOUN
ftr-424	1619	33	of	of	ADP
ftr-424	1619	34	1978	1978	NUM
ftr-424	1619	35	,	,	PUNCT
ftr-424	1619	36	pub	pub	NOUN
ftr-424	1619	37	.	.	PUNCT
ftr-424	1620	1	l.	l.	PROPN
ftr-424	1620	2	no	no	INTJ
ftr-424	1620	3	.	.	PROPN
ftr-424	1621	1	95	95	NUM
ftr-424	1621	2	-	-	SYM
ftr-424	1621	3	600	600	NUM
ftr-424	1621	4	)	)	PUNCT
ftr-424	1621	5	.	.	PUNCT
ftr-424	1622	1	the	the	DET
ftr-424	1622	2	1986	1986	NUM
ftr-424	1622	3	tax	tax	NOUN
ftr-424	1622	4	reforms	reform	NOUN
ftr-424	1622	5	later	later	ADV
ftr-424	1622	6	removed	remove	VERB
ftr-424	1622	7	the	the	DET
ftr-424	1622	8	preference	preference	NOUN
ftr-424	1622	9	for	for	ADP
ftr-424	1622	10	capital	capital	NOUN
ftr-424	1622	11	gains	gain	NOUN
ftr-424	1622	12	by	by	ADP
ftr-424	1622	13	including	include	VERB
ftr-424	1622	14	capital	capital	NOUN
ftr-424	1622	15	gains	gain	NOUN
ftr-424	1622	16	in	in	ADP
ftr-424	1622	17	income	income	NOUN
ftr-424	1622	18	and	and	CCONJ
ftr-424	1622	19	taxing	tax	VERB
ftr-424	1622	20	them	they	PRON
ftr-424	1622	21	at	at	ADP
ftr-424	1622	22	the	the	DET
ftr-424	1622	23	same	same	ADJ
ftr-424	1622	24	rate	rate	NOUN
ftr-424	1622	25	as	as	ADP
ftr-424	1622	26	ordinary	ordinary	ADJ
ftr-424	1622	27	income	income	NOUN
ftr-424	1622	28	.	.	PUNCT
ftr-424	1623	1	net	net	ADJ
ftr-424	1623	2	capital	capital	NOUN
ftr-424	1623	3	gains	gain	NOUN
ftr-424	1623	4	were	be	AUX
ftr-424	1623	5	therefore	therefore	ADV
ftr-424	1623	6	fully	fully	ADV
ftr-424	1623	7	includible	includible	ADJ
ftr-424	1623	8	in	in	ADP
ftr-424	1623	9	the	the	DET
ftr-424	1623	10	amt	amt	PROPN
ftr-424	1623	11	base	base	NOUN
ftr-424	1623	12	as	as	ADV
ftr-424	1623	13	well	well	ADV
ftr-424	1623	14	.	.	PUNCT
ftr-424	1624	1	see	see	VERB
ftr-424	1624	2	,	,	PUNCT
ftr-424	1624	3	e.g.	e.g.	ADV
ftr-424	1624	4	,	,	PUNCT
ftr-424	1624	5	h.r	h.r	PROPN
ftr-424	1624	6	.	.	PROPN
ftr-424	1624	7	rep	rep	PROPN
ftr-424	1624	8	.	.	PROPN
ftr-424	1625	1	no	no	PROPN
ftr-424	1625	2	.	.	NOUN
ftr-424	1626	1	99	99	NUM
ftr-424	1626	2	-	-	SYM
ftr-424	1626	3	426	426	NUM
ftr-424	1626	4	,	,	PUNCT
ftr-424	1626	5	at	at	ADP
ftr-424	1626	6	196	196	NUM
ftr-424	1626	7	-	-	SYM
ftr-424	1626	8	97	97	NUM
ftr-424	1626	9	(	(	PUNCT
ftr-424	1626	10	1986	1986	NUM
ftr-424	1626	11	)	)	PUNCT
ftr-424	1626	12	,	,	PUNCT
ftr-424	1626	13	reprinted	reprint	VERB
ftr-424	1626	14	in	in	ADP
ftr-424	1626	15	1986	1986	NUM
ftr-424	1626	16	-	-	SYM
ftr-424	1626	17	3	3	NUM
ftr-424	1626	18	c.b	c.b	PROPN
ftr-424	1626	19	.	.	PROPN
ftr-424	1626	20	vol	vol	NOUN
ftr-424	1626	21	.	.	PROPN
ftr-424	1626	22	2	2	NUM
ftr-424	1626	23	1	1	NUM
ftr-424	1626	24	,	,	PUNCT
ftr-424	1626	25	196	196	NUM
ftr-424	1626	26	-	-	SYM
ftr-424	1626	27	97	97	NUM
ftr-424	1626	28	(	(	PUNCT
ftr-424	1626	29	describing	describe	VERB
ftr-424	1626	30	the	the	DET
ftr-424	1626	31	changes	change	NOUN
ftr-424	1626	32	to	to	ADP
ftr-424	1626	33	the	the	DET
ftr-424	1626	34	capital	capital	NOUN
ftr-424	1626	35	gains	gain	NOUN
ftr-424	1626	36	provisions	provision	NOUN
ftr-424	1626	37	)	)	PUNCT
ftr-424	1626	38	.	.	PUNCT
ftr-424	1627	1	296	296	NUM
ftr-424	1627	2	.	.	X
ftr-424	1628	1	see	see	VERB
ftr-424	1628	2	,	,	PUNCT
ftr-424	1628	3	e.g.	e.g.	ADV
ftr-424	1628	4	,	,	PUNCT
ftr-424	1628	5	h.r	h.r	PROPN
ftr-424	1628	6	.	.	PROPN
ftr-424	1628	7	rep	rep	PROPN
ftr-424	1628	8	.	.	PROPN
ftr-424	1629	1	no	no	INTJ
ftr-424	1629	2	.	.	NOUN
ftr-424	1630	1	95	95	NUM
ftr-424	1630	2	-	-	SYM
ftr-424	1630	3	1445	1445	NUM
ftr-424	1630	4	,	,	PUNCT
ftr-424	1630	5	at	at	ADP
ftr-424	1630	6	118	118	NUM
ftr-424	1630	7	-	-	SYM
ftr-424	1630	8	19	19	NUM
ftr-424	1630	9	(	(	PUNCT
ftr-424	1630	10	1978	1978	NUM
ftr-424	1630	11	)	)	PUNCT
ftr-424	1630	12	,	,	PUNCT
ftr-424	1630	13	reprinted	reprint	VERB
ftr-424	1630	14	in	in	ADP
ftr-424	1630	15	1978	1978	NUM
ftr-424	1630	16	-	-	SYM
ftr-424	1630	17	3	3	NUM
ftr-424	1630	18	c.b	c.b	PROPN
ftr-424	1630	19	.	.	PROPN
ftr-424	1630	20	187,292	187,292	NUM
ftr-424	1630	21	-	-	SYM
ftr-424	1630	22	93	93	NUM
ftr-424	1631	1	[	[	NOUN
ftr-424	1631	2	hereinafter	hereinafter	NOUN
ftr-424	1631	3	,	,	PUNCT
ftr-424	1631	4	the	the	DET
ftr-424	1631	5	1978	1978	NUM
ftr-424	1631	6	house	house	NOUN
ftr-424	1631	7	report	report	NOUN
ftr-424	1631	8	]	]	PUNCT
ftr-424	1631	9	(	(	PUNCT
ftr-424	1631	10	describing	describe	VERB
ftr-424	1631	11	the	the	DET
ftr-424	1631	12	application	application	NOUN
ftr-424	1631	13	ofthe	ofthe	ADJ
ftr-424	1631	14	minimum	minimum	ADJ
ftr-424	1631	15	tax	tax	NOUN
ftr-424	1631	16	to	to	ADP
ftr-424	1631	17	net	net	ADJ
ftr-424	1631	18	capital	capital	NOUN
ftr-424	1631	19	gains	gain	NOUN
ftr-424	1631	20	)	)	PUNCT
ftr-424	1631	21	.	.	PUNCT
ftr-424	1632	1	297	297	NUM
ftr-424	1632	2	.	.	PUNCT
ftr-424	1633	1	matthew	matthew	PROPN
ftr-424	1633	2	s.	s.	PROPN
ftr-424	1633	3	bailey	bailey	PROPN
ftr-424	1633	4	,	,	PUNCT
ftr-424	1633	5	supra	supra	PROPN
ftr-424	1633	6	note	note	NOUN
ftr-424	1633	7	141	141	NUM
ftr-424	1633	8	,	,	PUNCT
ftr-424	1633	9	at	at	ADP
ftr-424	1633	10	36	36	NUM
ftr-424	1633	11	(	(	PUNCT
ftr-424	1633	12	stating	state	VERB
ftr-424	1633	13	that	that	SCONJ
ftr-424	1633	14	"	"	PUNCT
ftr-424	1633	15	[	[	X
ftr-424	1633	16	t]he	t]he	ADJ
ftr-424	1633	17	amt	amt	PROPN
ftr-424	1633	18	was	be	AUX
ftr-424	1633	19	originally	originally	ADV
ftr-424	1633	20	designed	design	VERB
ftr-424	1633	21	to	to	PART
ftr-424	1633	22	capture	capture	VERB
ftr-424	1633	23	high	high	ADJ
ftr-424	1633	24	-	-	PUNCT
ftr-424	1633	25	end	end	NOUN
ftr-424	1633	26	taxpayers	taxpayer	NOUN
ftr-424	1633	27	'	'	PART
ftr-424	1633	28	personal	personal	ADJ
ftr-424	1633	29	income	income	NOUN
ftr-424	1633	30	,	,	PUNCT
ftr-424	1633	31	particularly	particularly	ADV
ftr-424	1633	32	emphasizing	emphasize	VERB
ftr-424	1633	33	their	their	PRON
ftr-424	1633	34	capital	capital	NOUN
ftr-424	1633	35	gains	gain	NOUN
ftr-424	1633	36	income	income	NOUN
ftr-424	1633	37	"	"	PUNCT
ftr-424	1633	38	)	)	PUNCT
ftr-424	1633	39	.	.	PUNCT
ftr-424	1634	1	298	298	NUM
ftr-424	1634	2	.	.	PUNCT
ftr-424	1635	1	revenue	revenue	NOUN
ftr-424	1635	2	act	act	NOUN
ftr-424	1635	3	of	of	ADP
ftr-424	1635	4	1978	1978	NUM
ftr-424	1635	5	,	,	PUNCT
ftr-424	1635	6	pub	pub	NOUN
ftr-424	1635	7	.	.	PUNCT
ftr-424	1636	1	l.	l.	PROPN
ftr-424	1636	2	no	no	INTJ
ftr-424	1636	3	.	.	PROPN
ftr-424	1637	1	95	95	NUM
ftr-424	1637	2	-	-	SYM
ftr-424	1637	3	600	600	NUM
ftr-424	1637	4	,	,	PUNCT
ftr-424	1637	5	§	§	PROPN
ftr-424	1637	6	421(a	421(a	PROPN
ftr-424	1637	7	)	)	PUNCT
ftr-424	1637	8	,	,	PUNCT
ftr-424	1637	9	92	92	NUM
ftr-424	1637	10	stat	stat	NOUN
ftr-424	1637	11	.	.	PUNCT
ftr-424	1638	1	2763,287174	2763,287174	NUM
ftr-424	1638	2	(	(	PUNCT
ftr-424	1638	3	1978	1978	NUM
ftr-424	1638	4	)	)	PUNCT
ftr-424	1638	5	(	(	PUNCT
ftr-424	1638	6	imposing	impose	VERB
ftr-424	1638	7	the	the	DET
ftr-424	1638	8	amt	amt	PROPN
ftr-424	1638	9	on	on	ADP
ftr-424	1638	10	a	a	DET
ftr-424	1638	11	base	base	NOUN
ftr-424	1638	12	defined	define	VERB
ftr-424	1638	13	to	to	PART
ftr-424	1638	14	include	include	VERB
ftr-424	1638	15	capital	capital	NOUN
ftr-424	1638	16	gains	gain	NOUN
ftr-424	1638	17	under	under	ADP
ftr-424	1638	18	former	former	ADJ
ftr-424	1638	19	irc	irc	PROPN
ftr-424	1638	20	§	§	PROPN
ftr-424	1638	21	57(a)(9	57(a)(9	NUM
ftr-424	1638	22	)	)	PUNCT
ftr-424	1638	23	)	)	PUNCT
ftr-424	1638	24	.	.	PUNCT
ftr-424	1639	1	299	299	NUM
ftr-424	1639	2	.	.	PUNCT
ftr-424	1640	1	the	the	DET
ftr-424	1640	2	ways	way	NOUN
ftr-424	1640	3	&	&	CCONJ
ftr-424	1640	4	means	means	PROPN
ftr-424	1640	5	committee	committee	PROPN
ftr-424	1640	6	noted	note	VERB
ftr-424	1640	7	that	that	SCONJ
ftr-424	1640	8	the	the	DET
ftr-424	1640	9	(	(	PUNCT
ftr-424	1640	10	old	old	ADJ
ftr-424	1640	11	)	)	PUNCT
ftr-424	1640	12	minimum	minimum	ADJ
ftr-424	1640	13	tax	tax	NOUN
ftr-424	1640	14	could	could	AUX
ftr-424	1640	15	result	result	VERB
ftr-424	1640	16	in	in	ADP
ftr-424	1640	17	a	a	DET
ftr-424	1640	18	substantial	substantial	ADJ
ftr-424	1640	19	add	add	VERB
ftr-424	1640	20	-	-	PUNCT
ftr-424	1640	21	on	on	ADP
ftr-424	1640	22	tax	tax	NOUN
ftr-424	1640	23	even	even	ADV
ftr-424	1640	24	when	when	SCONJ
ftr-424	1640	25	a	a	DET
ftr-424	1640	26	taxpayer	taxpayer	NOUN
ftr-424	1640	27	already	already	ADV
ftr-424	1640	28	paid	pay	VERB
ftr-424	1640	29	regular	regular	ADJ
ftr-424	1640	30	taxes	taxis	NOUN
ftr-424	1640	31	at	at	ADP
ftr-424	1640	32	high	high	ADJ
ftr-424	1640	33	rates	rate	NOUN
ftr-424	1640	34	.	.	PUNCT
ftr-424	1641	1	1978	1978	NUM
ftr-424	1641	2	house	house	PROPN
ftr-424	1641	3	report	report	NOUN
ftr-424	1641	4	,	,	PUNCT
ftr-424	1641	5	supra	supra	PROPN
ftr-424	1641	6	note	note	PROPN
ftr-424	1641	7	296	296	NUM
ftr-424	1641	8	,	,	PUNCT
ftr-424	1641	9	at	at	ADP
ftr-424	1641	10	118	118	NUM
ftr-424	1641	11	-	-	SYM
ftr-424	1641	12	19	19	NUM
ftr-424	1641	13	.	.	PUNCT
ftr-424	1641	14	300	300	NUM
ftr-424	1641	15	.	.	PUNCT
ftr-424	1642	1	see	see	VERB
ftr-424	1642	2	i	i	PRON
ftr-424	1642	3	d.	d.	PROPN
ftr-424	1642	4	at	at	ADP
ftr-424	1642	5	119	119	NUM
ftr-424	1642	6	-	-	SYM
ftr-424	1642	7	24	24	NUM
ftr-424	1642	8	(	(	PUNCT
ftr-424	1642	9	discussing	discuss	VERB
ftr-424	1642	10	the	the	DET
ftr-424	1642	11	act	act	NOUN
ftr-424	1642	12	's	's	PART
ftr-424	1642	13	capital	capital	NOUN
ftr-424	1642	14	gains	gain	NOUN
ftr-424	1642	15	provisions	provision	NOUN
ftr-424	1642	16	)	)	PUNCT
ftr-424	1642	17	.	.	PUNCT
ftr-424	1643	1	2004	2004	NUM
ftr-424	1643	2	]	]	PUNCT
ftr-424	1643	3	florida	florida	PROPN
ftr-424	1643	4	tax	tax	PROPN
ftr-424	1643	5	review	review	NOUN
ftr-424	1643	6	removed	remove	VERB
ftr-424	1643	7	the	the	DET
ftr-424	1643	8	preferential	preferential	ADJ
ftr-424	1643	9	treatment	treatment	NOUN
ftr-424	1643	10	of	of	ADP
ftr-424	1643	11	capital	capital	NOUN
ftr-424	1643	12	gains	gain	NOUN
ftr-424	1643	13	for	for	ADP
ftr-424	1643	14	regular	regular	ADJ
ftr-424	1643	15	income	income	NOUN
ftr-424	1643	16	tax	tax	NOUN
ftr-424	1643	17	purposes.3	purposes.3	NOUN
ftr-424	1643	18	'	'	PUNCT
ftr-424	1643	19	o	o	NOUN
ftr-424	1643	20	b.	b.	PROPN
ftr-424	1643	21	harmonize	harmonize	VERB
ftr-424	1643	22	the	the	DET
ftr-424	1643	23	regular	regular	ADJ
ftr-424	1643	24	andamt	andamt	PROPN
ftr-424	1643	25	tax	tax	NOUN
ftr-424	1643	26	systems	system	NOUN
ftr-424	1643	27	the	the	DET
ftr-424	1643	28	package	package	NOUN
ftr-424	1643	29	of	of	ADP
ftr-424	1643	30	changes	change	NOUN
ftr-424	1643	31	to	to	ADP
ftr-424	1643	32	the	the	DET
ftr-424	1643	33	amt	amt	PROPN
ftr-424	1643	34	proposed	propose	VERB
ftr-424	1643	35	here	here	ADV
ftr-424	1643	36	will	will	AUX
ftr-424	1643	37	not	not	PART
ftr-424	1643	38	be	be	AUX
ftr-424	1643	39	cheap	cheap	ADJ
ftr-424	1643	40	.	.	PUNCT
ftr-424	1644	1	these	these	DET
ftr-424	1644	2	costs	cost	NOUN
ftr-424	1644	3	should	should	AUX
ftr-424	1644	4	be	be	AUX
ftr-424	1644	5	offset	offset	VERB
ftr-424	1644	6	by	by	ADP
ftr-424	1644	7	complementary	complementary	ADJ
ftr-424	1644	8	changes	change	NOUN
ftr-424	1644	9	in	in	ADP
ftr-424	1644	10	the	the	DET
ftr-424	1644	11	regular	regular	ADJ
ftr-424	1644	12	tax	tax	NOUN
ftr-424	1644	13	system	system	NOUN
ftr-424	1644	14	to	to	PART
ftr-424	1644	15	move	move	VERB
ftr-424	1644	16	the	the	DET
ftr-424	1644	17	overall	overall	ADJ
ftr-424	1644	18	system	system	NOUN
ftr-424	1644	19	towards	towards	ADP
ftr-424	1644	20	greater	great	ADJ
ftr-424	1644	21	coherence	coherence	NOUN
ftr-424	1644	22	.	.	PUNCT
ftr-424	1645	1	1	1	X
ftr-424	1645	2	.	.	X
ftr-424	1645	3	treatment	treatment	NOUN
ftr-424	1645	4	of	of	ADP
ftr-424	1645	5	phaseouts	phaseout	NOUN
ftr-424	1645	6	for	for	ADP
ftr-424	1645	7	exemptions	exemption	NOUN
ftr-424	1645	8	and	and	CCONJ
ftr-424	1645	9	itemized	itemize	VERB
ftr-424	1645	10	deductions	deduction	NOUN
ftr-424	1645	11	a	a	DET
ftr-424	1645	12	modest	modest	ADJ
ftr-424	1645	13	regular	regular	ADJ
ftr-424	1645	14	tax	tax	NOUN
ftr-424	1645	15	reform	reform	NOUN
ftr-424	1645	16	that	that	PRON
ftr-424	1645	17	is	be	AUX
ftr-424	1645	18	consistent	consistent	ADJ
ftr-424	1645	19	with	with	ADP
ftr-424	1645	20	the	the	DET
ftr-424	1645	21	proposals	proposal	NOUN
ftr-424	1645	22	for	for	ADP
ftr-424	1645	23	reform	reform	NOUN
ftr-424	1645	24	of	of	ADP
ftr-424	1645	25	the	the	DET
ftr-424	1645	26	amt	amt	PROPN
ftr-424	1645	27	is	be	AUX
ftr-424	1645	28	the	the	DET
ftr-424	1645	29	reinstatement	reinstatement	NOUN
ftr-424	1645	30	of	of	ADP
ftr-424	1645	31	the	the	DET
ftr-424	1645	32	regular	regular	ADJ
ftr-424	1645	33	tax	tax	NOUN
ftr-424	1645	34	phase	phase	NOUN
ftr-424	1645	35	-	-	PUNCT
ftr-424	1645	36	outs	out	NOUN
ftr-424	1645	37	for	for	ADP
ftr-424	1645	38	exemptions	exemption	NOUN
ftr-424	1645	39	and	and	CCONJ
ftr-424	1645	40	itemized	itemize	VERB
ftr-424	1645	41	deductions	deduction	NOUN
ftr-424	1645	42	.	.	PUNCT
ftr-424	1646	1	for	for	ADP
ftr-424	1646	2	example	example	NOUN
ftr-424	1646	3	,	,	PUNCT
ftr-424	1646	4	section	section	NOUN
ftr-424	1646	5	68	68	NUM
ftr-424	1646	6	currently	currently	ADV
ftr-424	1646	7	provides	provide	VERB
ftr-424	1646	8	for	for	ADP
ftr-424	1646	9	a	a	DET
ftr-424	1646	10	reduction	reduction	NOUN
ftr-424	1646	11	in	in	ADP
ftr-424	1646	12	the	the	DET
ftr-424	1646	13	total	total	ADJ
ftr-424	1646	14	amount	amount	NOUN
ftr-424	1646	15	of	of	ADP
ftr-424	1646	16	permitted	permit	VERB
ftr-424	1646	17	itemized	itemize	VERB
ftr-424	1646	18	deductions	deduction	NOUN
ftr-424	1646	19	,	,	PUNCT
ftr-424	1646	20	by	by	ADP
ftr-424	1646	21	the	the	DET
ftr-424	1646	22	lesser	less	ADJ
ftr-424	1646	23	of	of	ADP
ftr-424	1646	24	3	3	NUM
ftr-424	1646	25	%	%	NOUN
ftr-424	1646	26	of	of	ADP
ftr-424	1646	27	the	the	DET
ftr-424	1646	28	excess	excess	NOUN
ftr-424	1646	29	of	of	ADP
ftr-424	1646	30	adjusted	adjust	VERB
ftr-424	1646	31	gross	gross	ADJ
ftr-424	1646	32	income	income	NOUN
ftr-424	1646	33	over	over	ADP
ftr-424	1646	34	$	$	SYM
ftr-424	1646	35	145,950	145,950	NUM
ftr-424	1646	36	(	(	PUNCT
ftr-424	1646	37	for	for	ADP
ftr-424	1646	38	2005	2005	NUM
ftr-424	1646	39	)	)	PUNCT
ftr-424	1646	40	or	or	CCONJ
ftr-424	1646	41	80	80	NUM
ftr-424	1646	42	%	%	NOUN
ftr-424	1646	43	of	of	ADP
ftr-424	1646	44	the	the	DET
ftr-424	1646	45	itemized	itemize	VERB
ftr-424	1646	46	deductions	deduction	NOUN
ftr-424	1646	47	otherwise	otherwise	ADV
ftr-424	1646	48	allowable.0	allowable.0	PROPN
ftr-424	1646	49	egttra	egttra	ADJ
ftr-424	1646	50	added	add	VERB
ftr-424	1646	51	subsections	subsection	NOUN
ftr-424	1646	52	(	(	PUNCT
ftr-424	1646	53	f	f	X
ftr-424	1646	54	)	)	PUNCT
ftr-424	1646	55	and	and	CCONJ
ftr-424	1646	56	(	(	PUNCT
ftr-424	1646	57	g	g	NOUN
ftr-424	1646	58	)	)	PUNCT
ftr-424	1646	59	of	of	ADP
ftr-424	1646	60	section	section	NOUN
ftr-424	1646	61	68	68	NUM
ftr-424	1646	62	to	to	ADP
ftr-424	1646	63	the	the	DET
ftr-424	1646	64	code	code	NOUN
ftr-424	1646	65	,	,	PUNCT
ftr-424	1646	66	which	which	PRON
ftr-424	1646	67	gradually	gradually	ADV
ftr-424	1646	68	eliminate	eliminate	VERB
ftr-424	1646	69	the	the	DET
ftr-424	1646	70	phaseout	phaseout	NOUN
ftr-424	1646	71	for	for	ADP
ftr-424	1646	72	itemized	itemize	VERB
ftr-424	1646	73	deductions	deduction	NOUN
ftr-424	1646	74	,	,	PUNCT
ftr-424	1646	75	and	and	CCONJ
ftr-424	1646	76	subsections	subsection	NOUN
ftr-424	1646	77	(	(	PUNCT
ftr-424	1646	78	d)(3)(e	d)(3)(e	NOUN
ftr-424	1646	79	)	)	PUNCT
ftr-424	1646	80	and	and	CCONJ
ftr-424	1646	81	(	(	PUNCT
ftr-424	1646	82	f	f	X
ftr-424	1646	83	)	)	PUNCT
ftr-424	1646	84	of	of	ADP
ftr-424	1646	85	section	section	NOUN
ftr-424	1646	86	151	151	NUM
ftr-424	1646	87	,	,	PUNCT
ftr-424	1646	88	which	which	PRON
ftr-424	1646	89	similarly	similarly	ADV
ftr-424	1646	90	eliminate	eliminate	VERB
ftr-424	1646	91	the	the	DET
ftr-424	1646	92	phaseout	phaseout	NOUN
ftr-424	1646	93	of	of	ADP
ftr-424	1646	94	the	the	DET
ftr-424	1646	95	personal	personal	ADJ
ftr-424	1646	96	exemption	exemption	NOUN
ftr-424	1646	97	amount	amount	NOUN
ftr-424	1646	98	.	.	PUNCT
ftr-424	1647	1	in	in	ADP
ftr-424	1647	2	2010	2010	NUM
ftr-424	1647	3	,	,	PUNCT
ftr-424	1647	4	taxpayers	taxpayer	NOUN
ftr-424	1647	5	will	will	AUX
ftr-424	1647	6	be	be	AUX
ftr-424	1647	7	permitted	permit	VERB
ftr-424	1647	8	to	to	PART
ftr-424	1647	9	take	take	VERB
ftr-424	1647	10	itemized	itemized	ADJ
ftr-424	1647	11	deductions	deduction	NOUN
ftr-424	1647	12	and	and	CCONJ
ftr-424	1647	13	personal	personal	ADJ
ftr-424	1647	14	exemptions	exemption	NOUN
ftr-424	1647	15	regardless	regardless	ADV
ftr-424	1647	16	of	of	ADP
ftr-424	1647	17	income	income	NOUN
ftr-424	1647	18	.	.	PUNCT
ftr-424	1648	1	reinstating	reinstate	VERB
ftr-424	1648	2	these	these	DET
ftr-424	1648	3	phase	phase	NOUN
ftr-424	1648	4	-	-	PUNCT
ftr-424	1648	5	outs	out	NOUN
ftr-424	1648	6	would	would	AUX
ftr-424	1648	7	offset	offset	VERB
ftr-424	1648	8	some	some	PRON
ftr-424	1648	9	of	of	ADP
ftr-424	1648	10	the	the	DET
ftr-424	1648	11	cost	cost	NOUN
ftr-424	1648	12	of	of	ADP
ftr-424	1648	13	amt	amt	PROPN
ftr-424	1648	14	reforms	reform	NOUN
ftr-424	1648	15	and	and	CCONJ
ftr-424	1648	16	at	at	ADP
ftr-424	1648	17	the	the	DET
ftr-424	1648	18	same	same	ADJ
ftr-424	1648	19	time	time	NOUN
ftr-424	1648	20	enhance	enhance	VERB
ftr-424	1648	21	structural	structural	ADJ
ftr-424	1648	22	coherence	coherence	NOUN
ftr-424	1648	23	and	and	CCONJ
ftr-424	1648	24	remove	remove	VERB
ftr-424	1648	25	complexity	complexity	NOUN
ftr-424	1648	26	caused	cause	VERB
ftr-424	1648	27	by	by	ADP
ftr-424	1648	28	the	the	DET
ftr-424	1648	29	inconsistency	inconsistency	NOUN
ftr-424	1648	30	between	between	ADP
ftr-424	1648	31	the	the	DET
ftr-424	1648	32	regular	regular	ADJ
ftr-424	1648	33	and	and	CCONJ
ftr-424	1648	34	amt	amt	NOUN
ftr-424	1648	35	system	system	NOUN
ftr-424	1648	36	when	when	SCONJ
ftr-424	1648	37	one	one	NUM
ftr-424	1648	38	system	system	NOUN
ftr-424	1648	39	has	have	VERB
ftr-424	1648	40	a	a	DET
ftr-424	1648	41	phaseout	phaseout	NOUN
ftr-424	1648	42	and	and	CCONJ
ftr-424	1648	43	the	the	DET
ftr-424	1648	44	other	other	ADJ
ftr-424	1648	45	does	do	VERB
ftr-424	1648	46	not	not	PART
ftr-424	1648	47	.	.	PUNCT
ftr-424	1649	1	phaseouts	phaseout	NOUN
ftr-424	1649	2	take	take	VERB
ftr-424	1649	3	into	into	ADP
ftr-424	1649	4	account	account	NOUN
ftr-424	1649	5	the	the	DET
ftr-424	1649	6	decreasing	decrease	VERB
ftr-424	1649	7	utility	utility	NOUN
ftr-424	1649	8	of	of	ADP
ftr-424	1649	9	each	each	DET
ftr-424	1649	10	dollar	dollar	NOUN
ftr-424	1649	11	to	to	ADP
ftr-424	1649	12	high	high	ADJ
ftr-424	1649	13	-	-	PUNCT
ftr-424	1649	14	income	income	NOUN
ftr-424	1649	15	taxpayers	taxpayer	NOUN
ftr-424	1649	16	.	.	PUNCT
ftr-424	1650	1	retaining	retain	VERB
ftr-424	1650	2	phaseouts	phaseout	NOUN
ftr-424	1650	3	ensures	ensure	VERB
ftr-424	1650	4	that	that	SCONJ
ftr-424	1650	5	the	the	DET
ftr-424	1650	6	benefits	benefit	NOUN
ftr-424	1650	7	of	of	ADP
ftr-424	1650	8	exemptions	exemption	NOUN
ftr-424	1650	9	and	and	CCONJ
ftr-424	1650	10	deductions	deduction	NOUN
ftr-424	1650	11	accrue	accrue	VERB
ftr-424	1650	12	to	to	ADP
ftr-424	1650	13	those	those	PRON
ftr-424	1650	14	who	who	PRON
ftr-424	1650	15	have	have	VERB
ftr-424	1650	16	the	the	DET
ftr-424	1650	17	most	most	ADJ
ftr-424	1650	18	need	need	NOUN
ftr-424	1650	19	for	for	ADP
ftr-424	1650	20	them	they	PRON
ftr-424	1650	21	and	and	CCONJ
ftr-424	1650	22	provide	provide	VERB
ftr-424	1650	23	further	further	ADJ
ftr-424	1650	24	assurance	assurance	NOUN
ftr-424	1650	25	that	that	PRON
ftr-424	1650	26	higher	high	ADJ
ftr-424	1650	27	-	-	PUNCT
ftr-424	1650	28	income	income	NOUN
ftr-424	1650	29	taxpayers	taxpayer	NOUN
ftr-424	1650	30	can	can	AUX
ftr-424	1650	31	not	not	PART
ftr-424	1650	32	avoid	avoid	VERB
ftr-424	1650	33	all	all	DET
ftr-424	1650	34	taxes	taxis	NOUN
ftr-424	1650	35	on	on	ADP
ftr-424	1650	36	their	their	PRON
ftr-424	1650	37	economic	economic	ADJ
ftr-424	1650	38	income	income	NOUN
ftr-424	1650	39	.	.	PUNCT
ftr-424	1651	1	2	2	X
ftr-424	1651	2	.	.	X
ftr-424	1651	3	institution	institution	NOUN
ftr-424	1651	4	of	of	ADP
ftr-424	1651	5	a	a	DET
ftr-424	1651	6	bove	bove	NOUN
ftr-424	1651	7	-	-	PUNCT
ftr-424	1651	8	the	the	DET
ftr-424	1651	9	-	-	PUNCT
ftr-424	1651	10	line	line	NOUN
ftr-424	1651	11	deduction	deduction	NOUN
ftr-424	1651	12	for	for	ADP
ftr-424	1651	13	contingent	contingent	ADJ
ftr-424	1651	14	attorney	attorney	NOUN
ftr-424	1651	15	's	's	PART
ftr-424	1651	16	fees	fee	NOUN
ftr-424	1651	17	taxpayers	taxpayer	NOUN
ftr-424	1651	18	part	part	VERB
ftr-424	1651	19	iv	iv	NUM
ftr-424	1651	20	presented	present	VERB
ftr-424	1651	21	the	the	DET
ftr-424	1651	22	sympathetic	sympathetic	ADJ
ftr-424	1651	23	case	case	NOUN
ftr-424	1651	24	for	for	ADP
ftr-424	1651	25	plaintiffs	plaintiff	NOUN
ftr-424	1651	26	in	in	ADP
ftr-424	1651	27	lawsuits	lawsuit	NOUN
ftr-424	1651	28	whose	whose	DET
ftr-424	1651	29	compensation	compensation	NOUN
ftr-424	1651	30	is	be	AUX
ftr-424	1651	31	reduced	reduce	VERB
ftr-424	1651	32	by	by	ADP
ftr-424	1651	33	the	the	DET
ftr-424	1651	34	amt	amt	PROPN
ftr-424	1651	35	treatment	treatment	NOUN
ftr-424	1651	36	of	of	ADP
ftr-424	1651	37	miscellaneous	miscellaneous	ADJ
ftr-424	1651	38	itemized	itemize	VERB
ftr-424	1651	39	deductions	deduction	NOUN
ftr-424	1651	40	in	in	ADP
ftr-424	1651	41	conjunction	conjunction	NOUN
ftr-424	1651	42	with	with	ADP
ftr-424	1651	43	the	the	DET
ftr-424	1651	44	lump	lump	NOUN
ftr-424	1651	45	-	-	PUNCT
ftr-424	1651	46	sum	sum	NOUN
ftr-424	1651	47	nature	nature	NOUN
ftr-424	1651	48	of	of	ADP
ftr-424	1651	49	the	the	DET
ftr-424	1651	50	judgment	judgment	NOUN
ftr-424	1651	51	award	award	NOUN
ftr-424	1651	52	.	.	PUNCT
ftr-424	1652	1	although	although	SCONJ
ftr-424	1652	2	the	the	DET
ftr-424	1652	3	ajca	ajca	NOUN
ftr-424	1652	4	eliminates	eliminate	VERB
ftr-424	1652	5	this	this	DET
ftr-424	1652	6	problem	problem	NOUN
ftr-424	1652	7	for	for	ADP
ftr-424	1652	8	many	many	ADJ
ftr-424	1652	9	cases	case	NOUN
ftr-424	1652	10	301	301	NUM
ftr-424	1652	11	.	.	PUNCT
ftr-424	1653	1	see	see	VERB
ftr-424	1653	2	supra	supra	PROPN
ftr-424	1653	3	note	note	PROPN
ftr-424	1653	4	295	295	NUM
ftr-424	1653	5	.	.	PUNCT
ftr-424	1654	1	it	it	PRON
ftr-424	1654	2	would	would	AUX
ftr-424	1654	3	have	have	AUX
ftr-424	1654	4	been	be	AUX
ftr-424	1654	5	reasonable	reasonable	ADJ
ftr-424	1654	6	for	for	SCONJ
ftr-424	1654	7	congress	congress	PROPN
ftr-424	1654	8	to	to	PART
ftr-424	1654	9	restore	restore	VERB
ftr-424	1654	10	the	the	DET
ftr-424	1654	11	amt	amt	PROPN
ftr-424	1654	12	capital	capital	NOUN
ftr-424	1654	13	gains	gain	VERB
ftr-424	1654	14	preference	preference	NOUN
ftr-424	1654	15	when	when	SCONJ
ftr-424	1654	16	the	the	DET
ftr-424	1654	17	preferential	preferential	ADJ
ftr-424	1654	18	capital	capital	NOUN
ftr-424	1654	19	gains	gain	NOUN
ftr-424	1654	20	rate	rate	NOUN
ftr-424	1654	21	was	be	AUX
ftr-424	1654	22	instated	instate	VERB
ftr-424	1654	23	in	in	ADP
ftr-424	1654	24	1990	1990	NUM
ftr-424	1654	25	.	.	PUNCT
ftr-424	1655	1	omnibus	omnibus	NOUN
ftr-424	1655	2	budget	budget	NOUN
ftr-424	1655	3	reconciliation	reconciliation	NOUN
ftr-424	1655	4	act	act	NOUN
ftr-424	1655	5	of	of	ADP
ftr-424	1655	6	1990	1990	NUM
ftr-424	1655	7	,	,	PUNCT
ftr-424	1655	8	publ	publ	NOUN
ftr-424	1655	9	.	.	PUNCT
ftr-424	1656	1	l.	l.	PROPN
ftr-424	1656	2	no	no	INTJ
ftr-424	1656	3	.	.	PROPN
ftr-424	1657	1	101	101	NUM
ftr-424	1657	2	-	-	SYM
ftr-424	1657	3	508	508	NUM
ftr-424	1657	4	.	.	PUNCT
ftr-424	1658	1	it	it	PRON
ftr-424	1658	2	is	be	AUX
ftr-424	1658	3	not	not	PART
ftr-424	1658	4	clear	clear	ADJ
ftr-424	1658	5	whether	whether	SCONJ
ftr-424	1658	6	failure	failure	NOUN
ftr-424	1658	7	to	to	PART
ftr-424	1658	8	do	do	AUX
ftr-424	1658	9	so	so	ADV
ftr-424	1658	10	was	be	AUX
ftr-424	1658	11	simply	simply	ADV
ftr-424	1658	12	an	an	DET
ftr-424	1658	13	oversight	oversight	NOUN
ftr-424	1658	14	or	or	CCONJ
ftr-424	1658	15	whether	whether	SCONJ
ftr-424	1658	16	it	it	PRON
ftr-424	1658	17	resulted	result	VERB
ftr-424	1658	18	from	from	ADP
ftr-424	1658	19	a	a	DET
ftr-424	1658	20	deliberate	deliberate	ADJ
ftr-424	1658	21	decision	decision	NOUN
ftr-424	1658	22	to	to	PART
ftr-424	1658	23	change	change	VERB
ftr-424	1658	24	the	the	DET
ftr-424	1658	25	historical	historical	ADJ
ftr-424	1658	26	interaction	interaction	NOUN
ftr-424	1658	27	between	between	ADP
ftr-424	1658	28	preferential	preferential	ADJ
ftr-424	1658	29	treatment	treatment	NOUN
ftr-424	1658	30	of	of	ADP
ftr-424	1658	31	capital	capital	NOUN
ftr-424	1658	32	gains	gain	NOUN
ftr-424	1658	33	and	and	CCONJ
ftr-424	1658	34	the	the	DET
ftr-424	1658	35	amt	amt	PROPN
ftr-424	1658	36	system	system	NOUN
ftr-424	1658	37	.	.	PUNCT
ftr-424	1659	1	302	302	NUM
ftr-424	1659	2	.	.	PUNCT
ftr-424	1659	3	irc	irc	PROPN
ftr-424	1659	4	§	§	PROPN
ftr-424	1659	5	68(a	68(a	NUM
ftr-424	1659	6	)	)	PUNCT
ftr-424	1659	7	.	.	PUNCT
ftr-424	1660	1	[	[	X
ftr-424	1660	2	vol	vol	NOUN
ftr-424	1660	3	.	.	PUNCT
ftr-424	1660	4	6:9	6:9	NUM
ftr-424	1661	1	congress	congress	PROPN
ftr-424	1661	2	fiddles	fiddle	VERB
ftr-424	1661	3	while	while	SCONJ
ftr-424	1661	4	middle	middle	PROPN
ftr-424	1661	5	america	america	PROPN
ftr-424	1661	6	burns	burn	VERB
ftr-424	1661	7	most	most	ADV
ftr-424	1661	8	significantly	significantly	ADV
ftr-424	1661	9	,	,	PUNCT
ftr-424	1661	10	those	those	PRON
ftr-424	1661	11	involving	involve	VERB
ftr-424	1661	12	employment	employment	NOUN
ftr-424	1661	13	-	-	PUNCT
ftr-424	1661	14	related	relate	VERB
ftr-424	1661	15	claims	claim	NOUN
ftr-424	1661	16	by	by	ADP
ftr-424	1661	17	allowing	allow	VERB
ftr-424	1661	18	an	an	DET
ftr-424	1661	19	above	above	ADP
ftr-424	1661	20	-	-	PUNCT
ftr-424	1661	21	the	the	DET
ftr-424	1661	22	-	-	PUNCT
ftr-424	1661	23	line	line	NOUN
ftr-424	1661	24	deduction	deduction	NOUN
ftr-424	1661	25	,	,	PUNCT
ftr-424	1661	26	the	the	DET
ftr-424	1661	27	banks	bank	NOUN
ftr-424	1661	28	holding	hold	VERB
ftr-424	1661	29	requiring	require	VERB
ftr-424	1661	30	inclusion	inclusion	NOUN
ftr-424	1661	31	of	of	ADP
ftr-424	1661	32	fees	fee	NOUN
ftr-424	1661	33	leaves	leave	VERB
ftr-424	1661	34	a	a	DET
ftr-424	1661	35	problem	problem	NOUN
ftr-424	1661	36	for	for	ADP
ftr-424	1661	37	other	other	ADJ
ftr-424	1661	38	taxpayers	taxpayer	NOUN
ftr-424	1661	39	.	.	PUNCT
ftr-424	1662	1	a	a	DET
ftr-424	1662	2	number	number	NOUN
ftr-424	1662	3	of	of	ADP
ftr-424	1662	4	potential	potential	ADJ
ftr-424	1662	5	solutions	solution	NOUN
ftr-424	1662	6	might	might	AUX
ftr-424	1662	7	be	be	AUX
ftr-424	1662	8	adopted	adopt	VERB
ftr-424	1662	9	,	,	PUNCT
ftr-424	1662	10	the	the	DET
ftr-424	1662	11	most	most	ADV
ftr-424	1662	12	reasonable	reasonable	ADJ
ftr-424	1662	13	of	of	ADP
ftr-424	1662	14	which	which	PRON
ftr-424	1662	15	is	be	AUX
ftr-424	1662	16	to	to	PART
ftr-424	1662	17	extend	extend	VERB
ftr-424	1662	18	the	the	DET
ftr-424	1662	19	ajca	ajca	PROPN
ftr-424	1662	20	treatment	treatment	NOUN
ftr-424	1662	21	to	to	ADP
ftr-424	1662	22	all	all	DET
ftr-424	1662	23	types	type	NOUN
ftr-424	1662	24	of	of	ADP
ftr-424	1662	25	claims	claim	NOUN
ftr-424	1662	26	.	.	PUNCT
ftr-424	1663	1	this	this	DET
ftr-424	1663	2	solution	solution	NOUN
ftr-424	1663	3	increases	increase	VERB
ftr-424	1663	4	consistency	consistency	NOUN
ftr-424	1663	5	between	between	ADP
ftr-424	1663	6	the	the	DET
ftr-424	1663	7	regular	regular	ADJ
ftr-424	1663	8	tax	tax	NOUN
ftr-424	1663	9	and	and	CCONJ
ftr-424	1663	10	amt	amt	PROPN
ftr-424	1663	11	systems	system	NOUN
ftr-424	1663	12	.	.	PUNCT
ftr-424	1664	1	it	it	PRON
ftr-424	1664	2	removes	remove	VERB
ftr-424	1664	3	the	the	DET
ftr-424	1664	4	2	2	NUM
ftr-424	1664	5	%	%	NOUN
ftr-424	1664	6	of	of	ADP
ftr-424	1664	7	agi	agi	NOUN
ftr-424	1664	8	limitation	limitation	NOUN
ftr-424	1664	9	for	for	ADP
ftr-424	1664	10	both	both	CCONJ
ftr-424	1664	11	the	the	DET
ftr-424	1664	12	regular	regular	ADJ
ftr-424	1664	13	tax	tax	NOUN
ftr-424	1664	14	and	and	CCONJ
ftr-424	1664	15	amt	amt	PROPN
ftr-424	1664	16	systems	system	NOUN
ftr-424	1664	17	.	.	PUNCT
ftr-424	1665	1	it	it	PRON
ftr-424	1665	2	permits	permit	VERB
ftr-424	1665	3	retention	retention	NOUN
ftr-424	1665	4	of	of	ADP
ftr-424	1665	5	the	the	DET
ftr-424	1665	6	miscellaneous	miscellaneous	ADJ
ftr-424	1665	7	itemized	itemize	VERB
ftr-424	1665	8	deductions	deduction	NOUN
ftr-424	1665	9	as	as	ADP
ftr-424	1665	10	an	an	DET
ftr-424	1665	11	amt	amt	PROPN
ftr-424	1665	12	preference	preference	NOUN
ftr-424	1665	13	,	,	PUNCT
ftr-424	1665	14	which	which	PRON
ftr-424	1665	15	seems	seem	VERB
ftr-424	1665	16	appropriate	appropriate	ADJ
ftr-424	1665	17	because	because	SCONJ
ftr-424	1665	18	of	of	ADP
ftr-424	1665	19	their	their	PRON
ftr-424	1665	20	flavor	flavor	NOUN
ftr-424	1665	21	of	of	ADP
ftr-424	1665	22	personal	personal	ADJ
ftr-424	1665	23	expenses	expense	NOUN
ftr-424	1665	24	and	and	CCONJ
ftr-424	1665	25	parsimonious	parsimonious	ADJ
ftr-424	1665	26	allowance	allowance	NOUN
ftr-424	1665	27	even	even	ADV
ftr-424	1665	28	under	under	ADP
ftr-424	1665	29	the	the	DET
ftr-424	1665	30	regular	regular	ADJ
ftr-424	1665	31	income	income	NOUN
ftr-424	1665	32	tax	tax	NOUN
ftr-424	1665	33	.	.	PUNCT
ftr-424	1666	1	3	3	NUM
ftr-424	1666	2	finally	finally	ADV
ftr-424	1666	3	,	,	PUNCT
ftr-424	1666	4	it	it	PRON
ftr-424	1666	5	should	should	AUX
ftr-424	1666	6	be	be	AUX
ftr-424	1666	7	relatively	relatively	ADV
ftr-424	1666	8	inexpensive	inexpensive	ADJ
ftr-424	1666	9	to	to	ADP
ftr-424	1666	10	implement.3	implement.3	NOUN
ftr-424	1666	11	"	"	PUNCT
ftr-424	1666	12	3	3	NUM
ftr-424	1666	13	.	.	PUNCT
ftr-424	1666	14	additional	additional	ADJ
ftr-424	1666	15	harmonizing	harmonize	VERB
ftr-424	1666	16	changes	change	NOUN
ftr-424	1666	17	several	several	ADJ
ftr-424	1666	18	of	of	ADP
ftr-424	1666	19	the	the	DET
ftr-424	1666	20	current	current	ADJ
ftr-424	1666	21	amt	amt	PROPN
ftr-424	1666	22	preferences	preference	NOUN
ftr-424	1666	23	might	might	AUX
ftr-424	1666	24	be	be	AUX
ftr-424	1666	25	eliminated	eliminate	VERB
ftr-424	1666	26	through	through	ADP
ftr-424	1666	27	harmonization	harmonization	NOUN
ftr-424	1666	28	of	of	ADP
ftr-424	1666	29	those	those	DET
ftr-424	1666	30	items	item	NOUN
ftr-424	1666	31	with	with	ADP
ftr-424	1666	32	the	the	DET
ftr-424	1666	33	regular	regular	ADJ
ftr-424	1666	34	income	income	NOUN
ftr-424	1666	35	tax	tax	NOUN
ftr-424	1666	36	by	by	ADP
ftr-424	1666	37	eliminating	eliminate	VERB
ftr-424	1666	38	them	they	PRON
ftr-424	1666	39	as	as	ADP
ftr-424	1666	40	an	an	DET
ftr-424	1666	41	amt	amt	PROPN
ftr-424	1666	42	preference	preference	NOUN
ftr-424	1666	43	or	or	CCONJ
ftr-424	1666	44	by	by	ADP
ftr-424	1666	45	conforming	conform	VERB
ftr-424	1666	46	the	the	DET
ftr-424	1666	47	regular	regular	ADJ
ftr-424	1666	48	tax	tax	NOUN
ftr-424	1666	49	to	to	ADP
ftr-424	1666	50	the	the	DET
ftr-424	1666	51	amt	amt	PROPN
ftr-424	1666	52	approach	approach	NOUN
ftr-424	1666	53	.	.	PUNCT
ftr-424	1667	1	the	the	DET
ftr-424	1667	2	result	result	NOUN
ftr-424	1667	3	would	would	AUX
ftr-424	1667	4	be	be	AUX
ftr-424	1667	5	consistency	consistency	NOUN
ftr-424	1667	6	between	between	ADP
ftr-424	1667	7	the	the	DET
ftr-424	1667	8	amt	amt	PROPN
ftr-424	1667	9	and	and	CCONJ
ftr-424	1667	10	regular	regular	ADJ
ftr-424	1667	11	tax	tax	NOUN
ftr-424	1667	12	,	,	PUNCT
ftr-424	1667	13	and	and	CCONJ
ftr-424	1667	14	lessened	lessen	VERB
ftr-424	1667	15	complexity	complexity	NOUN
ftr-424	1667	16	for	for	ADP
ftr-424	1667	17	both	both	DET
ftr-424	1667	18	systems	system	NOUN
ftr-424	1667	19	.	.	PUNCT
ftr-424	1668	1	items	item	NOUN
ftr-424	1668	2	that	that	PRON
ftr-424	1668	3	might	might	AUX
ftr-424	1668	4	be	be	AUX
ftr-424	1668	5	particularly	particularly	ADV
ftr-424	1668	6	appropriate	appropriate	ADJ
ftr-424	1668	7	,	,	PUNCT
ftr-424	1668	8	though	though	SCONJ
ftr-424	1668	9	likely	likely	ADV
ftr-424	1668	10	difficult	difficult	ADJ
ftr-424	1668	11	to	to	PART
ftr-424	1668	12	change	change	VERB
ftr-424	1668	13	because	because	SCONJ
ftr-424	1668	14	of	of	ADP
ftr-424	1668	15	public	public	ADJ
ftr-424	1668	16	and	and	CCONJ
ftr-424	1668	17	political	political	ADJ
ftr-424	1668	18	resistance	resistance	NOUN
ftr-424	1668	19	,	,	PUNCT
ftr-424	1668	20	include	include	VERB
ftr-424	1668	21	the	the	DET
ftr-424	1668	22	mortgage	mortgage	NOUN
ftr-424	1668	23	interest	interest	NOUN
ftr-424	1668	24	deduction	deduction	NOUN
ftr-424	1668	25	for	for	ADP
ftr-424	1668	26	home	home	NOUN
ftr-424	1668	27	equity	equity	NOUN
ftr-424	1668	28	loans	loan	NOUN
ftr-424	1668	29	,	,	PUNCT
ftr-424	1668	30	a	a	DET
ftr-424	1668	31	limitation	limitation	NOUN
ftr-424	1668	32	on	on	ADP
ftr-424	1668	33	interest	interest	NOUN
ftr-424	1668	34	deductions	deduction	NOUN
ftr-424	1668	35	on	on	ADP
ftr-424	1668	36	acquisition	acquisition	NOUN
ftr-424	1668	37	indebtedness	indebtedness	NOUN
ftr-424	1668	38	,	,	PUNCT
ftr-424	1668	39	and	and	CCONJ
ftr-424	1668	40	accelerated	accelerate	VERB
ftr-424	1668	41	cost	cost	NOUN
ftr-424	1668	42	recovery	recovery	NOUN
ftr-424	1668	43	deductions	deduction	NOUN
ftr-424	1668	44	that	that	PRON
ftr-424	1668	45	currently	currently	ADV
ftr-424	1668	46	require	require	VERB
ftr-424	1668	47	recomputation	recomputation	NOUN
ftr-424	1668	48	for	for	ADP
ftr-424	1668	49	amt	amt	PROPN
ftr-424	1668	50	purposes	purpose	NOUN
ftr-424	1668	51	.	.	PUNCT
ftr-424	1669	1	the	the	DET
ftr-424	1669	2	regular	regular	ADJ
ftr-424	1669	3	income	income	NOUN
ftr-424	1669	4	tax	tax	NOUN
ftr-424	1669	5	deduction	deduction	NOUN
ftr-424	1669	6	for	for	ADP
ftr-424	1669	7	home	home	NOUN
ftr-424	1669	8	equity	equity	NOUN
ftr-424	1669	9	loans	loan	NOUN
ftr-424	1669	10	runs	run	VERB
ftr-424	1669	11	counter	counter	ADV
ftr-424	1669	12	to	to	ADP
ftr-424	1669	13	the	the	DET
ftr-424	1669	14	stated	state	VERB
ftr-424	1669	15	purpose	purpose	NOUN
ftr-424	1669	16	for	for	ADP
ftr-424	1669	17	mortgage	mortgage	NOUN
ftr-424	1669	18	interest	interest	NOUN
ftr-424	1669	19	deductions	deduction	NOUN
ftr-424	1669	20	of	of	ADP
ftr-424	1669	21	extending	extend	VERB
ftr-424	1669	22	home	home	NOUN
ftr-424	1669	23	ownership	ownership	NOUN
ftr-424	1669	24	to	to	ADP
ftr-424	1669	25	ordinary	ordinary	ADJ
ftr-424	1669	26	americans	americans	PROPN
ftr-424	1669	27	.	.	PUNCT
ftr-424	1670	1	it	it	PRON
ftr-424	1670	2	introduces	introduce	VERB
ftr-424	1670	3	a	a	DET
ftr-424	1670	4	wealth	wealth	NOUN
ftr-424	1670	5	-	-	PUNCT
ftr-424	1670	6	based	base	VERB
ftr-424	1670	7	distinction	distinction	NOUN
ftr-424	1670	8	that	that	PRON
ftr-424	1670	9	disadvantages	disadvantage	VERB
ftr-424	1670	10	the	the	DET
ftr-424	1670	11	least	least	ADJ
ftr-424	1670	12	well	well	NOUN
ftr-424	1670	13	off	off	ADV
ftr-424	1670	14	,	,	PUNCT
ftr-424	1670	15	in	in	SCONJ
ftr-424	1670	16	that	that	SCONJ
ftr-424	1670	17	it	it	PRON
ftr-424	1670	18	permits	permit	VERB
ftr-424	1670	19	existing	exist	VERB
ftr-424	1670	20	home	home	NOUN
ftr-424	1670	21	owners	owner	NOUN
ftr-424	1670	22	to	to	PART
ftr-424	1670	23	deduct	deduct	VERB
ftr-424	1670	24	borrowing	borrowing	NOUN
ftr-424	1670	25	costs	cost	NOUN
ftr-424	1670	26	for	for	ADP
ftr-424	1670	27	personal	personal	ADJ
ftr-424	1670	28	consumption	consumption	NOUN
ftr-424	1670	29	expenses	expense	NOUN
ftr-424	1670	30	that	that	PRON
ftr-424	1670	31	are	be	AUX
ftr-424	1670	32	not	not	PART
ftr-424	1670	33	deductible	deductible	ADJ
ftr-424	1670	34	to	to	ADP
ftr-424	1670	35	non	non	ADJ
ftr-424	1670	36	-	-	ADJ
ftr-424	1670	37	home	home	ADJ
ftr-424	1670	38	owners	owner	NOUN
ftr-424	1670	39	.	.	PUNCT
ftr-424	1671	1	eliminating	eliminate	VERB
ftr-424	1671	2	the	the	DET
ftr-424	1671	3	home	home	NOUN
ftr-424	1671	4	equity	equity	NOUN
ftr-424	1671	5	loan	loan	NOUN
ftr-424	1671	6	interest	interest	NOUN
ftr-424	1671	7	deduction	deduction	NOUN
ftr-424	1671	8	in	in	ADP
ftr-424	1671	9	the	the	DET
ftr-424	1671	10	regular	regular	ADJ
ftr-424	1671	11	tax	tax	NOUN
ftr-424	1671	12	would	would	AUX
ftr-424	1671	13	make	make	VERB
ftr-424	1671	14	the	the	DET
ftr-424	1671	15	amt	amt	PROPN
ftr-424	1671	16	and	and	CCONJ
ftr-424	1671	17	regular	regular	ADJ
ftr-424	1671	18	tax	tax	NOUN
ftr-424	1671	19	more	more	ADV
ftr-424	1671	20	consistent	consistent	ADJ
ftr-424	1671	21	and	and	CCONJ
ftr-424	1671	22	simpler	simple	ADJ
ftr-424	1671	23	.	.	PUNCT
ftr-424	1672	1	in	in	ADP
ftr-424	1672	2	addition	addition	NOUN
ftr-424	1672	3	,	,	PUNCT
ftr-424	1672	4	limitation	limitation	NOUN
ftr-424	1672	5	of	of	ADP
ftr-424	1672	6	the	the	DET
ftr-424	1672	7	acquisition	acquisition	NOUN
ftr-424	1672	8	debt	debt	NOUN
ftr-424	1672	9	interest	interest	NOUN
ftr-424	1672	10	deduction	deduction	NOUN
ftr-424	1672	11	to	to	ADP
ftr-424	1672	12	interest	interest	NOUN
ftr-424	1672	13	payments	payment	NOUN
ftr-424	1672	14	on	on	ADP
ftr-424	1672	15	mortgages	mortgage	NOUN
ftr-424	1672	16	under	under	ADP
ftr-424	1672	17	a	a	DET
ftr-424	1672	18	reasonable	reasonable	ADJ
ftr-424	1672	19	threshold	threshold	NOUN
ftr-424	1672	20	that	that	PRON
ftr-424	1672	21	is	be	AUX
ftr-424	1672	22	more	more	ADV
ftr-424	1672	23	commensurate	commensurate	ADJ
ftr-424	1672	24	with	with	ADP
ftr-424	1672	25	home	home	NOUN
ftr-424	1672	26	purchases	purchase	NOUN
ftr-424	1672	27	by	by	ADP
ftr-424	1672	28	ordinary	ordinary	ADJ
ftr-424	1672	29	taxpayers	taxpayer	NOUN
ftr-424	1672	30	,	,	PUNCT
ftr-424	1672	31	and	and	CCONJ
ftr-424	1672	32	elimination	elimination	NOUN
ftr-424	1672	33	of	of	ADP
ftr-424	1672	34	any	any	DET
ftr-424	1672	35	interest	interest	NOUN
ftr-424	1672	36	deduction	deduction	NOUN
ftr-424	1672	37	in	in	ADP
ftr-424	1672	38	respect	respect	NOUN
ftr-424	1672	39	of	of	ADP
ftr-424	1672	40	mortgages	mortgage	NOUN
ftr-424	1672	41	on	on	ADP
ftr-424	1672	42	residences	residence	NOUN
ftr-424	1672	43	other	other	ADJ
ftr-424	1672	44	than	than	ADP
ftr-424	1672	45	the	the	DET
ftr-424	1672	46	principal	principal	ADJ
ftr-424	1672	47	residence	residence	NOUN
ftr-424	1672	48	,	,	PUNCT
ftr-424	1672	49	would	would	AUX
ftr-424	1672	50	further	far	ADV
ftr-424	1672	51	target	target	VERB
ftr-424	1672	52	the	the	DET
ftr-424	1672	53	mortgage	mortgage	NOUN
ftr-424	1672	54	interest	interest	NOUN
ftr-424	1672	55	deduction	deduction	NOUN
ftr-424	1672	56	to	to	ADP
ftr-424	1672	57	its	its	PRON
ftr-424	1672	58	original	original	ADJ
ftr-424	1672	59	purpose	purpose	NOUN
ftr-424	1672	60	.	.	PUNCT
ftr-424	1673	1	similarly	similarly	ADV
ftr-424	1673	2	,	,	PUNCT
ftr-424	1673	3	the	the	DET
ftr-424	1673	4	simplified	simplified	ADJ
ftr-424	1673	5	cost	cost	NOUN
ftr-424	1673	6	recovery	recovery	NOUN
ftr-424	1673	7	deductions	deduction	NOUN
ftr-424	1673	8	could	could	AUX
ftr-424	1673	9	be	be	AUX
ftr-424	1673	10	adopted	adopt	VERB
ftr-424	1673	11	for	for	ADP
ftr-424	1673	12	both	both	PRON
ftr-424	1673	13	amt	amt	PROPN
ftr-424	1673	14	and	and	CCONJ
ftr-424	1673	15	regular	regular	ADJ
ftr-424	1673	16	income	income	NOUN
ftr-424	1673	17	tax	tax	NOUN
ftr-424	1673	18	systems	system	NOUN
ftr-424	1673	19	.	.	PUNCT
ftr-424	1674	1	accelerated	accelerate	VERB
ftr-424	1674	2	depreciation	depreciation	NOUN
ftr-424	1674	3	likely	likely	ADV
ftr-424	1674	4	rewards	reward	VERB
ftr-424	1674	5	capital	capital	NOUN
ftr-424	1674	6	investments	investment	NOUN
ftr-424	1674	7	that	that	PRON
ftr-424	1674	8	would	would	AUX
ftr-424	1674	9	have	have	AUX
ftr-424	1674	10	been	be	AUX
ftr-424	1674	11	undertaken	undertake	VERB
ftr-424	1674	12	anyway	anyway	ADV
ftr-424	1674	13	303	303	NUM
ftr-424	1674	14	.	.	PUNCT
ftr-424	1675	1	it	it	PRON
ftr-424	1675	2	appears	appear	VERB
ftr-424	1675	3	reasonable	reasonable	ADJ
ftr-424	1675	4	to	to	ADP
ftr-424	1675	5	disallow	disallow	VERB
ftr-424	1675	6	miscellaneous	miscellaneous	ADJ
ftr-424	1675	7	itemized	itemize	VERB
ftr-424	1675	8	deductions	deduction	NOUN
ftr-424	1675	9	entirely	entirely	ADV
ftr-424	1675	10	for	for	ADP
ftr-424	1675	11	amt	amt	PROPN
ftr-424	1675	12	purposes	purpose	NOUN
ftr-424	1675	13	,	,	PUNCT
ftr-424	1675	14	since	since	SCONJ
ftr-424	1675	15	high	high	ADJ
ftr-424	1675	16	-	-	PUNCT
ftr-424	1675	17	income	income	NOUN
ftr-424	1675	18	taxpayers	taxpayer	NOUN
ftr-424	1675	19	are	be	AUX
ftr-424	1675	20	more	more	ADV
ftr-424	1675	21	likely	likely	ADJ
ftr-424	1675	22	to	to	PART
ftr-424	1675	23	have	have	VERB
ftr-424	1675	24	considerable	considerable	ADJ
ftr-424	1675	25	non	non	ADJ
ftr-424	1675	26	-	-	ADJ
ftr-424	1675	27	reimbursable	reimbursable	ADJ
ftr-424	1675	28	employee	employee	NOUN
ftr-424	1675	29	expenses	expense	NOUN
ftr-424	1675	30	(	(	PUNCT
ftr-424	1675	31	to	to	ADP
ftr-424	1675	32	the	the	DET
ftr-424	1675	33	extent	extent	NOUN
ftr-424	1675	34	their	their	PRON
ftr-424	1675	35	income	income	NOUN
ftr-424	1675	36	is	be	AUX
ftr-424	1675	37	wagebased	wagebase	VERB
ftr-424	1675	38	)	)	PUNCT
ftr-424	1675	39	and	and	CCONJ
ftr-424	1675	40	other	other	ADJ
ftr-424	1675	41	nondeductible	nondeductible	ADJ
ftr-424	1675	42	expenditures	expenditure	NOUN
ftr-424	1675	43	.	.	PUNCT
ftr-424	1676	1	304	304	NUM
ftr-424	1676	2	.	.	PUNCT
ftr-424	1676	3	see	see	VERB
ftr-424	1676	4	hellwig	hellwig	PROPN
ftr-424	1676	5	&	&	CCONJ
ftr-424	1676	6	polsky	polsky	PROPN
ftr-424	1676	7	,	,	PUNCT
ftr-424	1676	8	supra	supra	PROPN
ftr-424	1676	9	note	note	PROPN
ftr-424	1676	10	228	228	NUM
ftr-424	1676	11	,	,	PUNCT
ftr-424	1676	12	at	at	ADP
ftr-424	1676	13	932	932	NUM
ftr-424	1676	14	(	(	PUNCT
ftr-424	1676	15	noting	note	VERB
ftr-424	1676	16	that	that	SCONJ
ftr-424	1676	17	legislation	legislation	NOUN
ftr-424	1676	18	fixing	fix	VERB
ftr-424	1676	19	the	the	DET
ftr-424	1676	20	amt	amt	PROPN
ftr-424	1676	21	trap	trap	NOUN
ftr-424	1676	22	for	for	ADP
ftr-424	1676	23	contingent	contingent	NOUN
ftr-424	1676	24	attorney	attorney	NOUN
ftr-424	1676	25	's	's	PART
ftr-424	1676	26	fees	fee	NOUN
ftr-424	1676	27	"	"	PUNCT
ftr-424	1676	28	would	would	AUX
ftr-424	1676	29	be	be	AUX
ftr-424	1676	30	both	both	PRON
ftr-424	1676	31	simple	simple	ADJ
ftr-424	1676	32	and	and	CCONJ
ftr-424	1676	33	cheap	cheap	ADJ
ftr-424	1676	34	"	"	PUNCT
ftr-424	1676	35	)	)	PUNCT
ftr-424	1676	36	2004	2004	NUM
ftr-424	1676	37	]	]	PUNCT
ftr-424	1676	38	florida	florida	PROPN
ftr-424	1676	39	tax	tax	NOUN
ftr-424	1676	40	review	review	NOUN
ftr-424	1676	41	or	or	CCONJ
ftr-424	1676	42	encourages	encourage	VERB
ftr-424	1676	43	overheating	overheat	VERB
ftr-424	1676	44	of	of	ADP
ftr-424	1676	45	investment	investment	NOUN
ftr-424	1676	46	that	that	PRON
ftr-424	1676	47	may	may	AUX
ftr-424	1676	48	not	not	PART
ftr-424	1676	49	be	be	AUX
ftr-424	1676	50	matched	match	VERB
ftr-424	1676	51	by	by	ADP
ftr-424	1676	52	productivity	productivity	NOUN
ftr-424	1676	53	gains	gain	NOUN
ftr-424	1676	54	.	.	PUNCT
ftr-424	1677	1	reducing	reduce	VERB
ftr-424	1677	2	the	the	DET
ftr-424	1677	3	recovery	recovery	NOUN
ftr-424	1677	4	options	option	NOUN
ftr-424	1677	5	would	would	AUX
ftr-424	1677	6	simplify	simplify	VERB
ftr-424	1677	7	both	both	DET
ftr-424	1677	8	systems	system	NOUN
ftr-424	1677	9	.	.	PUNCT
ftr-424	1678	1	4	4	NUM
ftr-424	1678	2	.	.	X
ftr-424	1678	3	2001	2001	NUM
ftr-424	1678	4	-	-	SYM
ftr-424	1678	5	2003	2003	NUM
ftr-424	1678	6	tax	tax	NOUN
ftr-424	1678	7	cuts	cut	NOUN
ftr-424	1678	8	sunsets	sunset	VERB
ftr-424	1678	9	the	the	DET
ftr-424	1678	10	best	good	ADJ
ftr-424	1678	11	solution	solution	NOUN
ftr-424	1678	12	to	to	ADP
ftr-424	1678	13	any	any	DET
ftr-424	1678	14	remaining	remain	VERB
ftr-424	1678	15	cost	cost	NOUN
ftr-424	1678	16	differential	differential	NOUN
ftr-424	1678	17	because	because	SCONJ
ftr-424	1678	18	of	of	ADP
ftr-424	1678	19	the	the	DET
ftr-424	1678	20	amt	amt	PROPN
ftr-424	1678	21	reforms	reform	NOUN
ftr-424	1678	22	is	be	AUX
ftr-424	1678	23	to	to	PART
ftr-424	1678	24	selectively	selectively	ADV
ftr-424	1678	25	eliminate	eliminate	VERB
ftr-424	1678	26	any	any	DET
ftr-424	1678	27	further	further	ADJ
ftr-424	1678	28	phasing	phasing	NOUN
ftr-424	1678	29	in	in	ADP
ftr-424	1678	30	of	of	ADP
ftr-424	1678	31	the	the	DET
ftr-424	1678	32	tax	tax	NOUN
ftr-424	1678	33	cuts	cut	NOUN
ftr-424	1678	34	at	at	ADP
ftr-424	1678	35	the	the	DET
ftr-424	1678	36	upper	upper	ADJ
ftr-424	1678	37	income	income	NOUN
ftr-424	1678	38	range	range	NOUN
ftr-424	1678	39	.	.	PUNCT
ftr-424	1679	1	although	although	SCONJ
ftr-424	1679	2	likely	likely	ADV
ftr-424	1679	3	difficult	difficult	ADJ
ftr-424	1679	4	to	to	PART
ftr-424	1679	5	enact	enact	VERB
ftr-424	1679	6	politically	politically	ADV
ftr-424	1679	7	at	at	ADP
ftr-424	1679	8	this	this	DET
ftr-424	1679	9	juncture,3"5	juncture,3"5	PROPN
ftr-424	1679	10	this	this	DET
ftr-424	1679	11	mode	mode	NOUN
ftr-424	1679	12	of	of	ADP
ftr-424	1679	13	funding	funding	NOUN
ftr-424	1679	14	needed	need	VERB
ftr-424	1679	15	amt	amt	PROPN
ftr-424	1679	16	reforms	reform	NOUN
ftr-424	1679	17	should	should	AUX
ftr-424	1679	18	not	not	PART
ftr-424	1679	19	be	be	AUX
ftr-424	1679	20	rejected	reject	VERB
ftr-424	1679	21	summarily	summarily	ADV
ftr-424	1679	22	.	.	PUNCT
ftr-424	1680	1	if	if	SCONJ
ftr-424	1680	2	the	the	DET
ftr-424	1680	3	tax	tax	NOUN
ftr-424	1680	4	cuts	cut	NOUN
ftr-424	1680	5	are	be	AUX
ftr-424	1680	6	made	make	VERB
ftr-424	1680	7	permanent	permanent	ADJ
ftr-424	1680	8	without	without	ADP
ftr-424	1680	9	amt	amt	PROPN
ftr-424	1680	10	reform	reform	NOUN
ftr-424	1680	11	,	,	PUNCT
ftr-424	1680	12	a	a	DET
ftr-424	1680	13	significant	significant	ADJ
ftr-424	1680	14	percentage	percentage	NOUN
ftr-424	1680	15	of	of	ADP
ftr-424	1680	16	the	the	DET
ftr-424	1680	17	benefits	benefit	NOUN
ftr-424	1680	18	will	will	AUX
ftr-424	1680	19	be	be	AUX
ftr-424	1680	20	lost	lose	VERB
ftr-424	1680	21	anyway	anyway	ADV
ftr-424	1680	22	to	to	ADP
ftr-424	1680	23	middle	middle	ADJ
ftr-424	1680	24	-	-	PUNCT
ftr-424	1680	25	income	income	NOUN
ftr-424	1680	26	taxpayers	taxpayer	NOUN
ftr-424	1680	27	because	because	SCONJ
ftr-424	1680	28	of	of	ADP
ftr-424	1680	29	the	the	DET
ftr-424	1680	30	amt	amt	PROPN
ftr-424	1680	31	system	system	NOUN
ftr-424	1680	32	,	,	PUNCT
ftr-424	1680	33	of	of	ADP
ftr-424	1680	34	which	which	PRON
ftr-424	1680	35	congress	congress	PROPN
ftr-424	1680	36	was	be	AUX
ftr-424	1680	37	aware	aware	ADJ
ftr-424	1680	38	when	when	SCONJ
ftr-424	1680	39	it	it	PRON
ftr-424	1680	40	passed	pass	VERB
ftr-424	1680	41	egtrra	egtrra	NOUN
ftr-424	1680	42	.	.	PUNCT
ftr-424	1681	1	one	one	PRON
ftr-424	1681	2	could	could	AUX
ftr-424	1681	3	say	say	VERB
ftr-424	1681	4	,	,	PUNCT
ftr-424	1681	5	therefore	therefore	ADV
ftr-424	1681	6	,	,	PUNCT
ftr-424	1681	7	that	that	SCONJ
ftr-424	1681	8	congress	congress	PROPN
ftr-424	1681	9	did	do	AUX
ftr-424	1681	10	not	not	PART
ftr-424	1681	11	intend	intend	VERB
ftr-424	1681	12	to	to	PART
ftr-424	1681	13	provide	provide	VERB
ftr-424	1681	14	tax	tax	NOUN
ftr-424	1681	15	cuts	cut	NOUN
ftr-424	1681	16	to	to	ADP
ftr-424	1681	17	middle	middle	ADJ
ftr-424	1681	18	income	income	NOUN
ftr-424	1681	19	taxpayers	taxpayer	NOUN
ftr-424	1681	20	under	under	ADP
ftr-424	1681	21	egtrra	egtrra	NOUN
ftr-424	1681	22	.	.	PUNCT
ftr-424	1682	1	congress	congress	PROPN
ftr-424	1682	2	is	be	AUX
ftr-424	1682	3	faced	face	VERB
ftr-424	1682	4	with	with	ADP
ftr-424	1682	5	a	a	DET
ftr-424	1682	6	hobbsian	hobbsian	ADJ
ftr-424	1682	7	choice	choice	NOUN
ftr-424	1682	8	either	either	CCONJ
ftr-424	1682	9	repeal	repeal	VERB
ftr-424	1682	10	the	the	DET
ftr-424	1682	11	amt	amt	PROPN
ftr-424	1682	12	(	(	PUNCT
ftr-424	1682	13	and	and	CCONJ
ftr-424	1682	14	find	find	VERB
ftr-424	1682	15	spending	spending	NOUN
ftr-424	1682	16	cuts	cut	NOUN
ftr-424	1682	17	sufficient	sufficient	ADJ
ftr-424	1682	18	to	to	PART
ftr-424	1682	19	account	account	VERB
ftr-424	1682	20	for	for	ADP
ftr-424	1682	21	the	the	DET
ftr-424	1682	22	loss	loss	NOUN
ftr-424	1682	23	of	of	ADP
ftr-424	1682	24	revenue	revenue	NOUN
ftr-424	1682	25	,	,	PUNCT
ftr-424	1682	26	the	the	DET
ftr-424	1682	27	burden	burden	NOUN
ftr-424	1682	28	of	of	ADP
ftr-424	1682	29	which	which	PRON
ftr-424	1682	30	will	will	AUX
ftr-424	1682	31	fall	fall	VERB
ftr-424	1682	32	primarily	primarily	ADV
ftr-424	1682	33	on	on	ADP
ftr-424	1682	34	ordinary	ordinary	ADJ
ftr-424	1682	35	taxpayers	taxpayer	NOUN
ftr-424	1682	36	and	and	CCONJ
ftr-424	1682	37	in	in	ADP
ftr-424	1682	38	many	many	ADJ
ftr-424	1682	39	ways	way	NOUN
ftr-424	1682	40	undo	undo	VERB
ftr-424	1682	41	the	the	DET
ftr-424	1682	42	benefit	benefit	NOUN
ftr-424	1682	43	of	of	ADP
ftr-424	1682	44	amt	amt	PROPN
ftr-424	1682	45	repeal	repeal	NOUN
ftr-424	1682	46	for	for	ADP
ftr-424	1682	47	them	they	PRON
ftr-424	1682	48	)	)	PUNCT
ftr-424	1682	49	or	or	CCONJ
ftr-424	1682	50	simply	simply	ADV
ftr-424	1682	51	decline	decline	VERB
ftr-424	1682	52	to	to	PART
ftr-424	1682	53	extend	extend	VERB
ftr-424	1682	54	the	the	DET
ftr-424	1682	55	regular	regular	ADJ
ftr-424	1682	56	tax	tax	NOUN
ftr-424	1682	57	cuts	cut	NOUN
ftr-424	1682	58	further	far	ADV
ftr-424	1682	59	to	to	ADP
ftr-424	1682	60	the	the	DET
ftr-424	1682	61	highest	high	ADJ
ftr-424	1682	62	income	income	NOUN
ftr-424	1682	63	groups	group	NOUN
ftr-424	1682	64	.	.	PUNCT
ftr-424	1683	1	faced	face	VERB
ftr-424	1683	2	with	with	ADP
ftr-424	1683	3	the	the	DET
ftr-424	1683	4	clear	clear	ADJ
ftr-424	1683	5	purpose	purpose	NOUN
ftr-424	1683	6	of	of	ADP
ftr-424	1683	7	the	the	DET
ftr-424	1683	8	amt	amt	PROPN
ftr-424	1683	9	to	to	PART
ftr-424	1683	10	enhance	enhance	VERB
ftr-424	1683	11	rather	rather	ADV
ftr-424	1683	12	than	than	ADP
ftr-424	1683	13	reduce	reduce	VERB
ftr-424	1683	14	progressivity	progressivity	NOUN
ftr-424	1683	15	,	,	PUNCT
ftr-424	1683	16	the	the	DET
ftr-424	1683	17	latter	latter	ADJ
ftr-424	1683	18	alternative	alternative	NOUN
ftr-424	1683	19	is	be	AUX
ftr-424	1683	20	preferable	preferable	ADJ
ftr-424	1683	21	and	and	CCONJ
ftr-424	1683	22	more	more	ADV
ftr-424	1683	23	consistent	consistent	ADJ
ftr-424	1683	24	with	with	ADP
ftr-424	1683	25	a	a	DET
ftr-424	1683	26	structurally	structurally	ADV
ftr-424	1683	27	coherent	coherent	ADJ
ftr-424	1683	28	tax	tax	NOUN
ftr-424	1683	29	system	system	NOUN
ftr-424	1683	30	.	.	PUNCT
ftr-424	1684	1	allowing	allow	VERB
ftr-424	1684	2	the	the	DET
ftr-424	1684	3	top	top	ADJ
ftr-424	1684	4	-	-	PUNCT
ftr-424	1684	5	bracket	bracket	NOUN
ftr-424	1684	6	cuts	cut	NOUN
ftr-424	1684	7	to	to	PART
ftr-424	1684	8	sunset	sunset	VERB
ftr-424	1684	9	as	as	SCONJ
ftr-424	1684	10	scheduled	schedule	VERB
ftr-424	1684	11	in	in	ADP
ftr-424	1684	12	2010	2010	NUM
ftr-424	1684	13	would	would	AUX
ftr-424	1684	14	significantly	significantly	ADV
ftr-424	1684	15	reduce	reduce	VERB
ftr-424	1684	16	the	the	DET
ftr-424	1684	17	number	number	NOUN
ftr-424	1684	18	of	of	ADP
ftr-424	1684	19	taxpayers	taxpayer	NOUN
ftr-424	1684	20	with	with	ADP
ftr-424	1684	21	adjusted	adjust	VERB
ftr-424	1684	22	gross	gross	ADJ
ftr-424	1684	23	income	income	NOUN
ftr-424	1684	24	between	between	ADP
ftr-424	1684	25	$	$	SYM
ftr-424	1684	26	100,000	100,000	NUM
ftr-424	1684	27	and	and	CCONJ
ftr-424	1684	28	$	$	SYM
ftr-424	1684	29	200,000	200,000	NUM
ftr-424	1684	30	who	who	PRON
ftr-424	1684	31	are	be	AUX
ftr-424	1684	32	subject	subject	ADJ
ftr-424	1684	33	to	to	ADP
ftr-424	1684	34	the	the	DET
ftr-424	1684	35	amt	amt	PROPN
ftr-424	1684	36	,	,	PUNCT
ftr-424	1684	37	leaving	leave	VERB
ftr-424	1684	38	their	their	PRON
ftr-424	1684	39	liability	liability	NOUN
ftr-424	1684	40	to	to	PART
ftr-424	1684	41	be	be	AUX
ftr-424	1684	42	determined	determine	VERB
ftr-424	1684	43	through	through	ADP
ftr-424	1684	44	the	the	DET
ftr-424	1684	45	more	more	ADV
ftr-424	1684	46	familiar	familiar	ADJ
ftr-424	1684	47	regular	regular	ADJ
ftr-424	1684	48	tax	tax	NOUN
ftr-424	1684	49	system	system	NOUN
ftr-424	1684	50	.	.	PUNCT
ftr-424	1685	1	revenues	revenue	NOUN
ftr-424	1685	2	from	from	ADP
ftr-424	1685	3	that	that	DET
ftr-424	1685	4	approach	approach	NOUN
ftr-424	1685	5	would	would	AUX
ftr-424	1685	6	fund	fund	VERB
ftr-424	1685	7	(	(	PUNCT
ftr-424	1685	8	through	through	ADP
ftr-424	1685	9	higher	high	ADJ
ftr-424	1685	10	regular	regular	ADJ
ftr-424	1685	11	income	income	NOUN
ftr-424	1685	12	taxes	taxis	NOUN
ftr-424	1685	13	,	,	PUNCT
ftr-424	1685	14	especially	especially	ADV
ftr-424	1685	15	on	on	ADP
ftr-424	1685	16	higher	high	ADJ
ftr-424	1685	17	income	income	NOUN
ftr-424	1685	18	taxpayers	taxpayer	NOUN
ftr-424	1685	19	)	)	PUNCT
ftr-424	1685	20	the	the	DET
ftr-424	1685	21	needed	need	VERB
ftr-424	1685	22	revisions	revision	NOUN
ftr-424	1685	23	to	to	ADP
ftr-424	1685	24	the	the	DET
ftr-424	1685	25	amt	amt	PROPN
ftr-424	1685	26	to	to	PART
ftr-424	1685	27	ensure	ensure	VERB
ftr-424	1685	28	that	that	SCONJ
ftr-424	1685	29	it	it	PRON
ftr-424	1685	30	does	do	AUX
ftr-424	1685	31	not	not	PART
ftr-424	1685	32	reach	reach	VERB
ftr-424	1685	33	too	too	ADV
ftr-424	1685	34	low	low	ADJ
ftr-424	1685	35	to	to	PART
ftr-424	1685	36	penalize	penalize	VERB
ftr-424	1685	37	ordinary	ordinary	ADJ
ftr-424	1685	38	taxpayers	taxpayer	NOUN
ftr-424	1685	39	who	who	PRON
ftr-424	1685	40	are	be	AUX
ftr-424	1685	41	not	not	PART
ftr-424	1685	42	its	its	PRON
ftr-424	1685	43	intended	intended	ADJ
ftr-424	1685	44	targets.0	targets.0	NOUN
ftr-424	1685	45	6	6	NUM
ftr-424	1685	46	at	at	ADP
ftr-424	1685	47	a	a	DET
ftr-424	1685	48	minimum	minimum	NOUN
ftr-424	1685	49	,	,	PUNCT
ftr-424	1685	50	therefore	therefore	ADV
ftr-424	1685	51	,	,	PUNCT
ftr-424	1685	52	congress	congress	PROPN
ftr-424	1685	53	should	should	AUX
ftr-424	1685	54	eliminate	eliminate	VERB
ftr-424	1685	55	the	the	DET
ftr-424	1685	56	repeal	repeal	NOUN
ftr-424	1685	57	of	of	ADP
ftr-424	1685	58	the	the	DET
ftr-424	1685	59	estate	estate	NOUN
ftr-424	1685	60	tax	tax	NOUN
ftr-424	1685	61	and	and	CCONJ
ftr-424	1685	62	re	re	NOUN
ftr-424	1685	63	-	-	NOUN
ftr-424	1685	64	instate	instate	ADJ
ftr-424	1685	65	higher	high	ADJ
ftr-424	1685	66	marginal	marginal	ADJ
ftr-424	1685	67	rates	rate	NOUN
ftr-424	1685	68	for	for	ADP
ftr-424	1685	69	taxpayers	taxpayer	NOUN
ftr-424	1685	70	in	in	ADP
ftr-424	1685	71	income	income	NOUN
ftr-424	1685	72	brackets	bracket	NOUN
ftr-424	1685	73	of	of	ADP
ftr-424	1685	74	$	$	SYM
ftr-424	1685	75	200,000	200,000	NUM
ftr-424	1685	76	or	or	CCONJ
ftr-424	1685	77	more	more	ADJ
ftr-424	1685	78	.	.	PUNCT
ftr-424	1686	1	the	the	DET
ftr-424	1686	2	extent	extent	NOUN
ftr-424	1686	3	to	to	PART
ftr-424	1686	4	which	which	PRON
ftr-424	1686	5	rate	rate	NOUN
ftr-424	1686	6	cuts	cut	NOUN
ftr-424	1686	7	are	be	AUX
ftr-424	1686	8	rolled	roll	VERB
ftr-424	1686	9	back	back	ADV
ftr-424	1686	10	should	should	AUX
ftr-424	1686	11	be	be	AUX
ftr-424	1686	12	based	base	VERB
ftr-424	1686	13	on	on	ADP
ftr-424	1686	14	the	the	DET
ftr-424	1686	15	estimates	estimate	NOUN
ftr-424	1686	16	of	of	ADP
ftr-424	1686	17	revenues	revenue	NOUN
ftr-424	1686	18	needed	need	VERB
ftr-424	1686	19	to	to	PART
ftr-424	1686	20	finance	finance	VERB
ftr-424	1686	21	the	the	DET
ftr-424	1686	22	necessary	necessary	ADJ
ftr-424	1686	23	amt	amt	PROPN
ftr-424	1686	24	reforms	reform	NOUN
ftr-424	1686	25	.	.	PUNCT
ftr-424	1687	1	vi	vi	X
ftr-424	1687	2	.	.	NOUN
ftr-424	1687	3	conclusion	conclusion	NOUN
ftr-424	1687	4	this	this	DET
ftr-424	1687	5	article	article	NOUN
ftr-424	1687	6	considers	consider	VERB
ftr-424	1687	7	the	the	DET
ftr-424	1687	8	amt	amt	PROPN
ftr-424	1687	9	problem	problem	NOUN
ftr-424	1687	10	in	in	ADP
ftr-424	1687	11	the	the	DET
ftr-424	1687	12	context	context	NOUN
ftr-424	1687	13	of	of	ADP
ftr-424	1687	14	the	the	DET
ftr-424	1687	15	20012003	20012003	NUM
ftr-424	1687	16	tax	tax	NOUN
ftr-424	1687	17	cuts	cut	NOUN
ftr-424	1687	18	,	,	PUNCT
ftr-424	1687	19	growth	growth	NOUN
ftr-424	1687	20	in	in	ADP
ftr-424	1687	21	federal	federal	ADJ
ftr-424	1687	22	deficits	deficit	NOUN
ftr-424	1687	23	and	and	CCONJ
ftr-424	1687	24	debt	debt	NOUN
ftr-424	1687	25	burden	burden	NOUN
ftr-424	1687	26	,	,	PUNCT
ftr-424	1687	27	increasing	increase	VERB
ftr-424	1687	28	income	income	NOUN
ftr-424	1687	29	305	305	NUM
ftr-424	1687	30	.	.	PUNCT
ftr-424	1688	1	see	see	VERB
ftr-424	1688	2	,	,	PUNCT
ftr-424	1688	3	e.g.	e.g.	ADV
ftr-424	1688	4	,	,	PUNCT
ftr-424	1688	5	pay	pay	VERB
ftr-424	1688	6	for	for	ADP
ftr-424	1688	7	it	it	PRON
ftr-424	1688	8	,	,	PUNCT
ftr-424	1688	9	wash	wash	NOUN
ftr-424	1688	10	.	.	PUNCT
ftr-424	1689	1	post	post	NOUN
ftr-424	1689	2	.	.	PROPN
ftr-424	1689	3	,	,	PUNCT
ftr-424	1689	4	july	july	PROPN
ftr-424	1689	5	17	17	NUM
ftr-424	1689	6	,	,	PUNCT
ftr-424	1689	7	2004	2004	NUM
ftr-424	1689	8	,	,	PUNCT
ftr-424	1689	9	at	at	ADP
ftr-424	1689	10	a18	a18	PROPN
ftr-424	1689	11	(	(	PUNCT
ftr-424	1689	12	editorial	editorial	NOUN
ftr-424	1689	13	noting	note	VERB
ftr-424	1689	14	that	that	SCONJ
ftr-424	1689	15	"	"	PUNCT
ftr-424	1689	16	[	[	X
ftr-424	1689	17	t]he	t]he	ADV
ftr-424	1689	18	sanest	sane	ADJ
ftr-424	1689	19	way	way	NOUN
ftr-424	1689	20	of	of	ADP
ftr-424	1689	21	paying	pay	VERB
ftr-424	1689	22	for	for	ADP
ftr-424	1689	23	the	the	DET
ftr-424	1689	24	tax	tax	NOUN
ftr-424	1689	25	cuts	cut	NOUN
ftr-424	1689	26	is	be	AUX
ftr-424	1689	27	the	the	DET
ftr-424	1689	28	least	least	ADV
ftr-424	1689	29	likely	likely	ADJ
ftr-424	1689	30	in	in	ADP
ftr-424	1689	31	the	the	DET
ftr-424	1689	32	current	current	ADJ
ftr-424	1689	33	political	political	ADJ
ftr-424	1689	34	circumstances	circumstance	NOUN
ftr-424	1689	35	-	-	PUNCT
ftr-424	1689	36	trimming	trim	VERB
ftr-424	1689	37	back	back	ADP
ftr-424	1689	38	the	the	DET
ftr-424	1689	39	existing	exist	VERB
ftr-424	1689	40	breaks	break	NOUN
ftr-424	1689	41	gratuitously	gratuitously	ADV
ftr-424	1689	42	lavished	lavish	VERB
ftr-424	1689	43	on	on	ADP
ftr-424	1689	44	the	the	DET
ftr-424	1689	45	wealthiest	wealthy	ADJ
ftr-424	1689	46	americans	americans	PROPN
ftr-424	1689	47	"	"	PUNCT
ftr-424	1689	48	)	)	PUNCT
ftr-424	1689	49	.	.	PUNCT
ftr-424	1690	1	306	306	NUM
ftr-424	1690	2	.	.	PUNCT
ftr-424	1691	1	see	see	VERB
ftr-424	1691	2	,	,	PUNCT
ftr-424	1691	3	e.g.	e.g.	ADV
ftr-424	1691	4	,	,	PUNCT
ftr-424	1691	5	paul	paul	PROPN
ftr-424	1691	6	krugman	krugman	PROPN
ftr-424	1691	7	,	,	PUNCT
ftr-424	1691	8	health	health	NOUN
ftr-424	1691	9	vs.	vs.	ADP
ftr-424	1691	10	wealth	wealth	NOUN
ftr-424	1691	11	,	,	PUNCT
ftr-424	1691	12	n.y	n.y	PROPN
ftr-424	1691	13	.	.	PROPN
ftr-424	1691	14	times	times	PROPN
ftr-424	1691	15	,	,	PUNCT
ftr-424	1691	16	july	july	PROPN
ftr-424	1691	17	9	9	NUM
ftr-424	1691	18	,	,	PUNCT
ftr-424	1691	19	2004	2004	NUM
ftr-424	1691	20	,	,	PUNCT
ftr-424	1691	21	at	at	ADP
ftr-424	1691	22	a19	a19	PROPN
ftr-424	1691	23	(	(	PUNCT
ftr-424	1691	24	indicating	indicate	VERB
ftr-424	1691	25	that	that	SCONJ
ftr-424	1691	26	rolling	roll	VERB
ftr-424	1691	27	back	back	ADP
ftr-424	1691	28	tax	tax	NOUN
ftr-424	1691	29	cuts	cut	NOUN
ftr-424	1691	30	for	for	ADP
ftr-424	1691	31	taxpayers	taxpayer	NOUN
ftr-424	1691	32	with	with	ADP
ftr-424	1691	33	incomes	income	NOUN
ftr-424	1691	34	over	over	ADP
ftr-424	1691	35	$	$	SYM
ftr-424	1691	36	200,000	200,000	NUM
ftr-424	1691	37	would	would	AUX
ftr-424	1691	38	free	free	VERB
ftr-424	1691	39	up	up	ADP
ftr-424	1691	40	$	$	SYM
ftr-424	1691	41	631	631	NUM
ftr-424	1691	42	billion	billion	NUM
ftr-424	1691	43	over	over	ADP
ftr-424	1691	44	10	10	NUM
ftr-424	1691	45	years	year	NOUN
ftr-424	1691	46	)	)	PUNCT
ftr-424	1691	47	.	.	PUNCT
ftr-424	1692	1	[	[	X
ftr-424	1692	2	vol	vol	NOUN
ftr-424	1692	3	.	.	PUNCT
ftr-424	1692	4	6:9	6:9	NUM
ftr-424	1693	1	congress	congress	PROPN
ftr-424	1693	2	fiddles	fiddle	VERB
ftr-424	1693	3	while	while	SCONJ
ftr-424	1693	4	middle	middle	PROPN
ftr-424	1693	5	america	america	PROPN
ftr-424	1693	6	burns	burn	VERB
ftr-424	1693	7	inequality	inequality	NOUN
ftr-424	1693	8	,	,	PUNCT
ftr-424	1693	9	and	and	CCONJ
ftr-424	1693	10	a	a	DET
ftr-424	1693	11	general	general	ADJ
ftr-424	1693	12	trend	trend	NOUN
ftr-424	1693	13	towards	towards	ADP
ftr-424	1693	14	a	a	DET
ftr-424	1693	15	hybrid	hybrid	ADJ
ftr-424	1693	16	consumption	consumption	NOUN
ftr-424	1693	17	and	and	CCONJ
ftr-424	1693	18	income	income	NOUN
ftr-424	1693	19	tax	tax	NOUN
ftr-424	1693	20	base	base	NOUN
ftr-424	1693	21	.	.	PUNCT
ftr-424	1694	1	taking	take	VERB
ftr-424	1694	2	distributive	distributive	ADJ
ftr-424	1694	3	justice	justice	NOUN
ftr-424	1694	4	and	and	CCONJ
ftr-424	1694	5	structural	structural	ADJ
ftr-424	1694	6	coherence	coherence	NOUN
ftr-424	1694	7	as	as	ADP
ftr-424	1694	8	policy	policy	NOUN
ftr-424	1694	9	guidestars	guidestar	NOUN
ftr-424	1694	10	,	,	PUNCT
ftr-424	1694	11	the	the	DET
ftr-424	1694	12	article	article	NOUN
ftr-424	1694	13	proposes	propose	VERB
ftr-424	1694	14	as	as	ADP
ftr-424	1694	15	the	the	DET
ftr-424	1694	16	solution	solution	NOUN
ftr-424	1694	17	to	to	ADP
ftr-424	1694	18	the	the	DET
ftr-424	1694	19	amt	amt	PROPN
ftr-424	1694	20	quandary	quandary	PROPN
ftr-424	1694	21	the	the	DET
ftr-424	1694	22	retention	retention	NOUN
ftr-424	1694	23	of	of	ADP
ftr-424	1694	24	an	an	DET
ftr-424	1694	25	amt	amt	PROPN
ftr-424	1694	26	system	system	NOUN
ftr-424	1694	27	with	with	ADP
ftr-424	1694	28	specific	specific	ADJ
ftr-424	1694	29	reforms	reform	NOUN
ftr-424	1694	30	to	to	PART
ftr-424	1694	31	better	well	ADV
ftr-424	1694	32	target	target	VERB
ftr-424	1694	33	those	those	DET
ftr-424	1694	34	higher	high	ADJ
ftr-424	1694	35	income	income	NOUN
ftr-424	1694	36	taxpayers	taxpayer	NOUN
ftr-424	1694	37	who	who	PRON
ftr-424	1694	38	benefit	benefit	VERB
ftr-424	1694	39	from	from	ADP
ftr-424	1694	40	substantial	substantial	ADJ
ftr-424	1694	41	preferences	preference	NOUN
ftr-424	1694	42	under	under	ADP
ftr-424	1694	43	the	the	DET
ftr-424	1694	44	regular	regular	ADJ
ftr-424	1694	45	tax	tax	NOUN
ftr-424	1694	46	.	.	PUNCT
ftr-424	1695	1	to	to	PART
ftr-424	1695	2	protect	protect	VERB
ftr-424	1695	3	ordinary	ordinary	ADJ
ftr-424	1695	4	taxpayers	taxpayer	NOUN
ftr-424	1695	5	from	from	ADP
ftr-424	1695	6	any	any	DET
ftr-424	1695	7	potential	potential	ADJ
ftr-424	1695	8	amt	amt	NOUN
ftr-424	1695	9	liability	liability	NOUN
ftr-424	1695	10	and	and	CCONJ
ftr-424	1695	11	from	from	ADP
ftr-424	1695	12	having	have	VERB
ftr-424	1695	13	to	to	PART
ftr-424	1695	14	perform	perform	VERB
ftr-424	1695	15	onerous	onerous	ADJ
ftr-424	1695	16	amt	amt	PROPN
ftr-424	1695	17	calculations	calculation	NOUN
ftr-424	1695	18	,	,	PUNCT
ftr-424	1695	19	the	the	DET
ftr-424	1695	20	article	article	NOUN
ftr-424	1695	21	proposes	propose	VERB
ftr-424	1695	22	a	a	DET
ftr-424	1695	23	reasonable	reasonable	ADJ
ftr-424	1695	24	gross	gross	ADJ
ftr-424	1695	25	income	income	NOUN
ftr-424	1695	26	threshold	threshold	NOUN
ftr-424	1695	27	that	that	PRON
ftr-424	1695	28	would	would	AUX
ftr-424	1695	29	be	be	AUX
ftr-424	1695	30	indexed	index	VERB
ftr-424	1695	31	for	for	ADP
ftr-424	1695	32	inflation	inflation	NOUN
ftr-424	1695	33	.	.	PUNCT
ftr-424	1696	1	to	to	PART
ftr-424	1696	2	ease	ease	VERB
ftr-424	1696	3	the	the	DET
ftr-424	1696	4	burden	burden	NOUN
ftr-424	1696	5	of	of	ADP
ftr-424	1696	6	amt	amt	PROPN
ftr-424	1696	7	calculations	calculation	NOUN
ftr-424	1696	8	for	for	ADP
ftr-424	1696	9	those	those	PRON
ftr-424	1696	10	who	who	PRON
ftr-424	1696	11	may	may	AUX
ftr-424	1696	12	yet	yet	ADV
ftr-424	1696	13	be	be	AUX
ftr-424	1696	14	subject	subject	ADJ
ftr-424	1696	15	to	to	ADP
ftr-424	1696	16	amt	amt	PROPN
ftr-424	1696	17	applicability	applicability	NOUN
ftr-424	1696	18	,	,	PUNCT
ftr-424	1696	19	the	the	DET
ftr-424	1696	20	article	article	NOUN
ftr-424	1696	21	proposes	propose	VERB
ftr-424	1696	22	the	the	DET
ftr-424	1696	23	consistent	consistent	ADJ
ftr-424	1696	24	application	application	NOUN
ftr-424	1696	25	of	of	ADP
ftr-424	1696	26	standard	standard	ADJ
ftr-424	1696	27	deductions	deduction	NOUN
ftr-424	1696	28	and	and	CCONJ
ftr-424	1696	29	personal	personal	ADJ
ftr-424	1696	30	exemptions	exemption	NOUN
ftr-424	1696	31	in	in	ADP
ftr-424	1696	32	both	both	CCONJ
ftr-424	1696	33	the	the	DET
ftr-424	1696	34	amt	amt	PROPN
ftr-424	1696	35	and	and	CCONJ
ftr-424	1696	36	regular	regular	ADJ
ftr-424	1696	37	tax	tax	NOUN
ftr-424	1696	38	(	(	PUNCT
ftr-424	1696	39	all	all	PRON
ftr-424	1696	40	indexed	index	VERB
ftr-424	1696	41	for	for	ADP
ftr-424	1696	42	inflation	inflation	NOUN
ftr-424	1696	43	)	)	PUNCT
ftr-424	1696	44	.	.	PUNCT
ftr-424	1697	1	in	in	ADP
ftr-424	1697	2	addition	addition	NOUN
ftr-424	1697	3	,	,	PUNCT
ftr-424	1697	4	to	to	PART
ftr-424	1697	5	ensure	ensure	VERB
ftr-424	1697	6	that	that	SCONJ
ftr-424	1697	7	high	high	ADJ
ftr-424	1697	8	-	-	PUNCT
ftr-424	1697	9	income	income	NOUN
ftr-424	1697	10	taxpayers	taxpayer	NOUN
ftr-424	1697	11	are	be	AUX
ftr-424	1697	12	appropriately	appropriately	ADV
ftr-424	1697	13	targeted	target	VERB
ftr-424	1697	14	by	by	ADP
ftr-424	1697	15	the	the	DET
ftr-424	1697	16	amt	amt	PROPN
ftr-424	1697	17	,	,	PUNCT
ftr-424	1697	18	the	the	DET
ftr-424	1697	19	article	article	NOUN
ftr-424	1697	20	proposes	propose	VERB
ftr-424	1697	21	two	two	NUM
ftr-424	1697	22	new	new	ADJ
ftr-424	1697	23	amt	amt	PROPN
ftr-424	1697	24	preferences	preference	NOUN
ftr-424	1697	25	:	:	PUNCT
ftr-424	1697	26	capital	capital	NOUN
ftr-424	1697	27	gains	gain	NOUN
ftr-424	1697	28	and	and	CCONJ
ftr-424	1697	29	untaxed	untaxed	ADJ
ftr-424	1697	30	appreciation	appreciation	NOUN
ftr-424	1697	31	on	on	ADP
ftr-424	1697	32	charitable	charitable	ADJ
ftr-424	1697	33	contributions	contribution	NOUN
ftr-424	1697	34	.	.	PUNCT
ftr-424	1698	1	to	to	PART
ftr-424	1698	2	limit	limit	VERB
ftr-424	1698	3	the	the	DET
ftr-424	1698	4	growth	growth	NOUN
ftr-424	1698	5	of	of	ADP
ftr-424	1698	6	inequality	inequality	NOUN
ftr-424	1698	7	among	among	ADP
ftr-424	1698	8	american	american	ADJ
ftr-424	1698	9	taxpayers	taxpayer	NOUN
ftr-424	1698	10	,	,	PUNCT
ftr-424	1698	11	the	the	DET
ftr-424	1698	12	article	article	NOUN
ftr-424	1698	13	argues	argue	VERB
ftr-424	1698	14	for	for	ADP
ftr-424	1698	15	related	related	ADJ
ftr-424	1698	16	,	,	PUNCT
ftr-424	1698	17	concurrent	concurrent	ADJ
ftr-424	1698	18	changes	change	NOUN
ftr-424	1698	19	to	to	ADP
ftr-424	1698	20	the	the	DET
ftr-424	1698	21	regular	regular	ADJ
ftr-424	1698	22	tax	tax	NOUN
ftr-424	1698	23	system	system	NOUN
ftr-424	1698	24	,	,	PUNCT
ftr-424	1698	25	including	include	VERB
ftr-424	1698	26	retention	retention	NOUN
ftr-424	1698	27	of	of	ADP
ftr-424	1698	28	income	income	NOUN
ftr-424	1698	29	phaseouts	phaseout	NOUN
ftr-424	1698	30	(	(	PUNCT
ftr-424	1698	31	and	and	CCONJ
ftr-424	1698	32	adoption	adoption	NOUN
ftr-424	1698	33	of	of	ADP
ftr-424	1698	34	the	the	DET
ftr-424	1698	35	phaseouts	phaseout	NOUN
ftr-424	1698	36	for	for	ADP
ftr-424	1698	37	both	both	DET
ftr-424	1698	38	systems	system	NOUN
ftr-424	1698	39	)	)	PUNCT
ftr-424	1698	40	,	,	PUNCT
ftr-424	1698	41	an	an	DET
ftr-424	1698	42	above	above	ADP
ftr-424	1698	43	-	-	PUNCT
ftr-424	1698	44	the	the	DET
ftr-424	1698	45	-	-	PUNCT
ftr-424	1698	46	line	line	NOUN
ftr-424	1698	47	deduction	deduction	NOUN
ftr-424	1698	48	for	for	ADP
ftr-424	1698	49	contingent	contingent	ADJ
ftr-424	1698	50	attorney	attorney	NOUN
ftr-424	1698	51	fees	fee	NOUN
ftr-424	1698	52	in	in	ADP
ftr-424	1698	53	all	all	DET
ftr-424	1698	54	types	type	NOUN
ftr-424	1698	55	of	of	ADP
ftr-424	1698	56	cases	case	NOUN
ftr-424	1698	57	,	,	PUNCT
ftr-424	1698	58	and	and	CCONJ
ftr-424	1698	59	retention	retention	NOUN
ftr-424	1698	60	of	of	ADP
ftr-424	1698	61	the	the	DET
ftr-424	1698	62	estate	estate	NOUN
ftr-424	1698	63	tax	tax	NOUN
ftr-424	1698	64	.	.	PUNCT
ftr-424	1699	1	finally	finally	ADV
ftr-424	1699	2	,	,	PUNCT
ftr-424	1699	3	policymakers	policymaker	NOUN
ftr-424	1699	4	should	should	AUX
ftr-424	1699	5	consider	consider	VERB
ftr-424	1699	6	withdrawing	withdraw	VERB
ftr-424	1699	7	the	the	DET
ftr-424	1699	8	2001	2001	NUM
ftr-424	1699	9	-	-	SYM
ftr-424	1699	10	2003	2003	NUM
ftr-424	1699	11	tax	tax	NOUN
ftr-424	1699	12	cuts	cut	NOUN
ftr-424	1699	13	for	for	ADP
ftr-424	1699	14	taxpayers	taxpayer	NOUN
ftr-424	1699	15	in	in	ADP
ftr-424	1699	16	the	the	DET
ftr-424	1699	17	highest	high	ADJ
ftr-424	1699	18	income	income	NOUN
ftr-424	1699	19	brackets	bracket	NOUN
ftr-424	1699	20	to	to	ADP
ftr-424	1699	21	the	the	DET
ftr-424	1699	22	extent	extent	NOUN
ftr-424	1699	23	necessary	necessary	ADJ
ftr-424	1699	24	to	to	PART
ftr-424	1699	25	fund	fund	VERB
ftr-424	1699	26	these	these	DET
ftr-424	1699	27	needed	need	VERB
ftr-424	1699	28	changes	change	NOUN
ftr-424	1699	29	and	and	CCONJ
ftr-424	1699	30	ensure	ensure	VERB
ftr-424	1699	31	the	the	DET
ftr-424	1699	32	overall	overall	ADJ
ftr-424	1699	33	progressivity	progressivity	NOUN
ftr-424	1699	34	of	of	ADP
ftr-424	1699	35	the	the	DET
ftr-424	1699	36	tax	tax	NOUN
ftr-424	1699	37	system	system	NOUN
ftr-424	1699	38	.	.	PUNCT
ftr-424	1700	1	2004	2004	NUM
ftr-424	1700	2	]	]	PUNCT