id	sid	tid	token	lemma	pos
ftr-427	1	1	florida	florida	PROPN
ftr-427	1	2	tax	tax	NOUN
ftr-427	1	3	review	review	NOUN
ftr-427	1	4	volume	volume	NOUN
ftr-427	1	5	5	5	NUM
ftr-427	1	6	2001	2001	NUM
ftr-427	1	7	issue	issue	NOUN
ftr-427	1	8	1	1	NUM
ftr-427	1	9	the	the	DET
ftr-427	1	10	widening	widen	VERB
ftr-427	1	11	gap	gap	NOUN
ftr-427	1	12	under	under	ADP
ftr-427	1	13	the	the	DET
ftr-427	1	14	internal	internal	ADJ
ftr-427	1	15	revenue	revenue	NOUN
ftr-427	1	16	code	code	NOUN
ftr-427	1	17	:	:	PUNCT
ftr-427	1	18	the	the	DET
ftr-427	1	19	need	need	NOUN
ftr-427	1	20	for	for	ADP
ftr-427	1	21	renewed	renew	VERB
ftr-427	1	22	progressivity	progressivity	NOUN
ftr-427	1	23	vada	vada	PROPN
ftr-427	1	24	waters	water	VERB
ftr-427	1	25	lindsey	lindsey	PROPN
ftr-427	1	26	*	*	PROPN
ftr-427	1	27	i.	i.	PROPN
ftr-427	1	28	introduction	introduction	NOUN
ftr-427	1	29	..	..	PUNCT
ftr-427	1	30	.	.	PUNCT
ftr-427	1	31	.	.	PUNCT
ftr-427	1	32	.	.	PUNCT
ftr-427	1	33	.	.	PUNCT
ftr-427	1	34	.	.	PUNCT
ftr-427	1	35	.	.	PUNCT
ftr-427	1	36	.	.	PUNCT
ftr-427	1	37	.	.	PUNCT
ftr-427	1	38	.	.	PUNCT
ftr-427	1	39	.	.	PUNCT
ftr-427	1	40	.	.	PUNCT
ftr-427	1	41	.	.	PUNCT
ftr-427	1	42	.	.	PUNCT
ftr-427	1	43	.	.	PUNCT
ftr-427	1	44	.	.	PUNCT
ftr-427	1	45	.	.	PUNCT
ftr-427	1	46	.	.	PUNCT
ftr-427	1	47	.	.	PUNCT
ftr-427	1	48	.	.	PUNCT
ftr-427	1	49	.	.	PUNCT
ftr-427	1	50	.	.	PUNCT
ftr-427	1	51	.	.	PUNCT
ftr-427	1	52	.	.	PUNCT
ftr-427	1	53	.	.	PUNCT
ftr-427	1	54	.	.	PUNCT
ftr-427	1	55	.	.	PUNCT
ftr-427	1	56	.	.	PUNCT
ftr-427	1	57	.	.	PUNCT
ftr-427	1	58	.	.	PUNCT
ftr-427	1	59	.	.	PUNCT
ftr-427	1	60	.	.	PUNCT
ftr-427	1	61	.	.	PUNCT
ftr-427	1	62	.	.	PUNCT
ftr-427	1	63	.	.	PUNCT
ftr-427	1	64	.	.	PUNCT
ftr-427	1	65	.	.	PUNCT
ftr-427	1	66	.	.	PUNCT
ftr-427	1	67	.	.	PUNCT
ftr-427	2	1	.	.	PUNCT
ftr-427	3	1	4	4	NUM
ftr-427	3	2	ii	ii	NOUN
ftr-427	3	3	.	.	PUNCT
ftr-427	4	1	the	the	DET
ftr-427	4	2	methodology	methodology	NOUN
ftr-427	4	3	and	and	CCONJ
ftr-427	4	4	equity	equity	NOUN
ftr-427	4	5	of	of	ADP
ftr-427	4	6	progressive	progressive	ADJ
ftr-427	4	7	taxation	taxation	NOUN
ftr-427	4	8	.	.	PUNCT
ftr-427	5	1	7	7	NUM
ftr-427	5	2	a.	a.	NOUN
ftr-427	5	3	the	the	DET
ftr-427	5	4	role	role	NOUN
ftr-427	5	5	of	of	ADP
ftr-427	5	6	fairness	fairness	NOUN
ftr-427	5	7	in	in	ADP
ftr-427	5	8	tax	tax	NOUN
ftr-427	5	9	policy	policy	NOUN
ftr-427	5	10	and	and	CCONJ
ftr-427	5	11	the	the	DET
ftr-427	5	12	proper	proper	ADJ
ftr-427	5	13	measure	measure	NOUN
ftr-427	5	14	of	of	ADP
ftr-427	5	15	taxation	taxation	NOUN
ftr-427	5	16	.	.	PUNCT
ftr-427	5	17	.	.	PUNCT
ftr-427	5	18	.	.	PUNCT
ftr-427	5	19	.	.	PUNCT
ftr-427	5	20	.	.	PUNCT
ftr-427	5	21	.	.	PUNCT
ftr-427	5	22	.	.	PUNCT
ftr-427	5	23	.	.	PUNCT
ftr-427	5	24	.	.	PUNCT
ftr-427	5	25	.	.	PUNCT
ftr-427	5	26	.	.	PUNCT
ftr-427	5	27	.	.	PUNCT
ftr-427	5	28	.	.	PUNCT
ftr-427	5	29	.	.	PUNCT
ftr-427	5	30	.	.	PUNCT
ftr-427	5	31	.	.	PUNCT
ftr-427	5	32	.	.	PUNCT
ftr-427	5	33	.	.	PUNCT
ftr-427	5	34	.	.	PUNCT
ftr-427	5	35	.	.	PUNCT
ftr-427	5	36	.	.	PUNCT
ftr-427	5	37	.	.	PUNCT
ftr-427	5	38	.	.	PUNCT
ftr-427	5	39	.	.	PUNCT
ftr-427	5	40	.	.	PUNCT
ftr-427	5	41	.	.	PUNCT
ftr-427	5	42	.	.	PUNCT
ftr-427	5	43	.	.	PUNCT
ftr-427	5	44	.	.	PUNCT
ftr-427	5	45	.	.	PUNCT
ftr-427	5	46	.	.	PUNCT
ftr-427	5	47	.	.	PUNCT
ftr-427	5	48	.	.	PUNCT
ftr-427	5	49	.	.	PUNCT
ftr-427	5	50	.	.	PUNCT
ftr-427	5	51	.	.	PUNCT
ftr-427	5	52	.	.	PUNCT
ftr-427	5	53	.	.	PUNCT
ftr-427	6	1	7	7	NUM
ftr-427	6	2	b.	b.	X
ftr-427	6	3	the	the	DET
ftr-427	6	4	constitutionality	constitutionality	NOUN
ftr-427	6	5	and	and	CCONJ
ftr-427	6	6	equity	equity	NOUN
ftr-427	6	7	of	of	ADP
ftr-427	6	8	progressive	progressive	ADJ
ftr-427	6	9	taxation	taxation	NOUN
ftr-427	6	10	.	.	PUNCT
ftr-427	7	1	12	12	NUM
ftr-427	7	2	c.	c.	NOUN
ftr-427	7	3	methods	method	NOUN
ftr-427	7	4	of	of	ADP
ftr-427	7	5	establishing	establish	VERB
ftr-427	7	6	progressive	progressive	ADJ
ftr-427	7	7	taxation	taxation	NOUN
ftr-427	7	8	.	.	PUNCT
ftr-427	7	9	.	.	PUNCT
ftr-427	7	10	.	.	PUNCT
ftr-427	7	11	.	.	PUNCT
ftr-427	7	12	.	.	PUNCT
ftr-427	7	13	.	.	PUNCT
ftr-427	7	14	.	.	PUNCT
ftr-427	7	15	.	.	PUNCT
ftr-427	7	16	.	.	PUNCT
ftr-427	8	1	14	14	NUM
ftr-427	8	2	1	1	NUM
ftr-427	8	3	.	.	PUNCT
ftr-427	8	4	graduated	graduate	VERB
ftr-427	8	5	tax	tax	NOUN
ftr-427	8	6	rates	rate	NOUN
ftr-427	8	7	.	.	PUNCT
ftr-427	8	8	.	.	PUNCT
ftr-427	8	9	.	.	PUNCT
ftr-427	8	10	.	.	PUNCT
ftr-427	8	11	.	.	PUNCT
ftr-427	8	12	.	.	PUNCT
ftr-427	8	13	.	.	PUNCT
ftr-427	8	14	.	.	PUNCT
ftr-427	8	15	.	.	PUNCT
ftr-427	8	16	.	.	PUNCT
ftr-427	8	17	.	.	PUNCT
ftr-427	8	18	.	.	PUNCT
ftr-427	8	19	.	.	PUNCT
ftr-427	8	20	.	.	PUNCT
ftr-427	8	21	.	.	PUNCT
ftr-427	8	22	.	.	PUNCT
ftr-427	8	23	.	.	PUNCT
ftr-427	8	24	.	.	PUNCT
ftr-427	8	25	.	.	PUNCT
ftr-427	8	26	.	.	PUNCT
ftr-427	8	27	.	.	PUNCT
ftr-427	9	1	.	.	PUNCT
ftr-427	10	1	14	14	NUM
ftr-427	10	2	2	2	NUM
ftr-427	10	3	.	.	PUNCT
ftr-427	11	1	the	the	DET
ftr-427	11	2	earned	earn	VERB
ftr-427	11	3	income	income	NOUN
ftr-427	11	4	tax	tax	NOUN
ftr-427	11	5	credit	credit	NOUN
ftr-427	11	6	..	..	PUNCT
ftr-427	11	7	.	.	PUNCT
ftr-427	11	8	.	.	PUNCT
ftr-427	11	9	.	.	PUNCT
ftr-427	11	10	.	.	PUNCT
ftr-427	11	11	.	.	PUNCT
ftr-427	11	12	.	.	PUNCT
ftr-427	11	13	.	.	PUNCT
ftr-427	11	14	.	.	PUNCT
ftr-427	11	15	.	.	PUNCT
ftr-427	11	16	.	.	PUNCT
ftr-427	11	17	.	.	PUNCT
ftr-427	11	18	.	.	PUNCT
ftr-427	11	19	.	.	PUNCT
ftr-427	12	1	18	18	NUM
ftr-427	12	2	3	3	NUM
ftr-427	12	3	.	.	PUNCT
ftr-427	13	1	the	the	DET
ftr-427	13	2	use	use	NOUN
ftr-427	13	3	of	of	ADP
ftr-427	13	4	phase	phase	NOUN
ftr-427	13	5	-	-	PUNCT
ftr-427	13	6	outs	out	NOUN
ftr-427	13	7	.	.	PUNCT
ftr-427	13	8	.	.	PUNCT
ftr-427	13	9	.	.	PUNCT
ftr-427	13	10	.	.	PUNCT
ftr-427	13	11	.	.	PUNCT
ftr-427	13	12	.	.	PUNCT
ftr-427	13	13	.	.	PUNCT
ftr-427	13	14	.	.	PUNCT
ftr-427	13	15	.	.	PUNCT
ftr-427	13	16	.	.	PUNCT
ftr-427	13	17	.	.	PUNCT
ftr-427	13	18	.	.	PUNCT
ftr-427	13	19	.	.	PUNCT
ftr-427	13	20	.	.	PUNCT
ftr-427	13	21	.	.	PUNCT
ftr-427	13	22	.	.	PUNCT
ftr-427	13	23	.	.	PUNCT
ftr-427	13	24	.	.	PUNCT
ftr-427	13	25	.	.	PUNCT
ftr-427	13	26	.	.	PUNCT
ftr-427	13	27	.	.	PUNCT
ftr-427	14	1	18	18	NUM
ftr-427	14	2	a.	a.	NOUN
ftr-427	14	3	the	the	DET
ftr-427	14	4	increased	increase	VERB
ftr-427	14	5	use	use	NOUN
ftr-427	14	6	of	of	ADP
ftr-427	14	7	ceilings	ceiling	NOUN
ftr-427	14	8	..	..	PUNCT
ftr-427	14	9	.	.	PUNCT
ftr-427	14	10	.	.	PUNCT
ftr-427	14	11	.	.	PUNCT
ftr-427	14	12	.	.	PUNCT
ftr-427	14	13	.	.	PUNCT
ftr-427	14	14	.	.	PUNCT
ftr-427	14	15	.	.	PUNCT
ftr-427	15	1	19	19	NUM
ftr-427	15	2	b.	b.	NOUN
ftr-427	15	3	phase	phase	NOUN
ftr-427	15	4	-	-	PUNCT
ftr-427	15	5	out	out	NOUN
ftr-427	15	6	of	of	ADP
ftr-427	15	7	itemized	itemize	VERB
ftr-427	15	8	deductions	deduction	NOUN
ftr-427	15	9	and	and	CCONJ
ftr-427	15	10	personal	personal	ADJ
ftr-427	15	11	exemptions	exemption	NOUN
ftr-427	15	12	.	.	PUNCT
ftr-427	15	13	.	.	PUNCT
ftr-427	15	14	.	.	PUNCT
ftr-427	15	15	.	.	PUNCT
ftr-427	15	16	.	.	PUNCT
ftr-427	15	17	.	.	PUNCT
ftr-427	15	18	.	.	PUNCT
ftr-427	15	19	.	.	PUNCT
ftr-427	15	20	.	.	PUNCT
ftr-427	15	21	.	.	PUNCT
ftr-427	15	22	.	.	PUNCT
ftr-427	15	23	.	.	PUNCT
ftr-427	15	24	.	.	PUNCT
ftr-427	15	25	.	.	PUNCT
ftr-427	15	26	.	.	PUNCT
ftr-427	15	27	.	.	PUNCT
ftr-427	16	1	21	21	NUM
ftr-427	16	2	4	4	NUM
ftr-427	16	3	.	.	PUNCT
ftr-427	16	4	income	income	NOUN
ftr-427	16	5	tax	tax	NOUN
ftr-427	16	6	exemption	exemption	NOUN
ftr-427	16	7	for	for	ADP
ftr-427	16	8	low	low	ADJ
ftr-427	16	9	incomes	income	NOUN
ftr-427	16	10	.	.	PUNCT
ftr-427	16	11	.	.	PUNCT
ftr-427	16	12	.	.	PUNCT
ftr-427	16	13	.	.	PUNCT
ftr-427	16	14	.	.	PUNCT
ftr-427	16	15	.	.	PUNCT
ftr-427	17	1	.	.	PUNCT
ftr-427	18	1	22	22	NUM
ftr-427	18	2	5	5	NUM
ftr-427	18	3	.	.	PUNCT
ftr-427	18	4	corporate	corporate	ADJ
ftr-427	18	5	taxation	taxation	NOUN
ftr-427	18	6	.	.	PUNCT
ftr-427	18	7	.	.	PUNCT
ftr-427	18	8	.	.	PUNCT
ftr-427	18	9	.	.	PUNCT
ftr-427	18	10	.	.	PUNCT
ftr-427	18	11	.	.	PUNCT
ftr-427	18	12	.	.	PUNCT
ftr-427	18	13	.	.	PUNCT
ftr-427	18	14	.	.	PUNCT
ftr-427	18	15	.	.	PUNCT
ftr-427	18	16	.	.	PUNCT
ftr-427	18	17	.	.	PUNCT
ftr-427	18	18	.	.	PUNCT
ftr-427	18	19	.	.	PUNCT
ftr-427	18	20	.	.	PUNCT
ftr-427	18	21	.	.	PUNCT
ftr-427	18	22	.	.	PUNCT
ftr-427	18	23	.	.	PUNCT
ftr-427	18	24	.	.	PUNCT
ftr-427	18	25	.	.	PUNCT
ftr-427	18	26	.	.	PUNCT
ftr-427	18	27	.	.	PUNCT
ftr-427	19	1	.	.	PUNCT
ftr-427	20	1	22	22	NUM
ftr-427	20	2	6	6	NUM
ftr-427	20	3	.	.	PUNCT
ftr-427	20	4	estate	estate	NOUN
ftr-427	20	5	and	and	CCONJ
ftr-427	20	6	gift	gift	NOUN
ftr-427	20	7	taxation	taxation	NOUN
ftr-427	20	8	.	.	PUNCT
ftr-427	20	9	.	.	PUNCT
ftr-427	20	10	.	.	PUNCT
ftr-427	20	11	.	.	PUNCT
ftr-427	20	12	.	.	PUNCT
ftr-427	20	13	.	.	PUNCT
ftr-427	20	14	.	.	PUNCT
ftr-427	20	15	.	.	PUNCT
ftr-427	20	16	.	.	PUNCT
ftr-427	20	17	.	.	PUNCT
ftr-427	20	18	.	.	PUNCT
ftr-427	20	19	.	.	PUNCT
ftr-427	20	20	.	.	PUNCT
ftr-427	20	21	.	.	PUNCT
ftr-427	20	22	.	.	PUNCT
ftr-427	20	23	.	.	PUNCT
ftr-427	20	24	.	.	PUNCT
ftr-427	20	25	.	.	PUNCT
ftr-427	20	26	.	.	PUNCT
ftr-427	21	1	.	.	PUNCT
ftr-427	22	1	23	23	NUM
ftr-427	22	2	iii	iii	NOUN
ftr-427	22	3	.	.	PUNCT
ftr-427	22	4	weaknesses	weakness	NOUN
ftr-427	22	5	inherent	inherent	ADJ
ftr-427	22	6	in	in	ADP
ftr-427	22	7	the	the	DET
ftr-427	22	8	current	current	ADJ
ftr-427	22	9	progressive	progressive	ADJ
ftr-427	22	10	taxation	taxation	NOUN
ftr-427	22	11	methodology	methodology	NOUN
ftr-427	22	12	and	and	CCONJ
ftr-427	22	13	the	the	DET
ftr-427	22	14	growing	grow	VERB
ftr-427	22	15	threat	threat	NOUN
ftr-427	22	16	.	.	PUNCT
ftr-427	22	17	.	.	PUNCT
ftr-427	22	18	.	.	PUNCT
ftr-427	22	19	.	.	PUNCT
ftr-427	22	20	.	.	PUNCT
ftr-427	23	1	25	25	NUM
ftr-427	23	2	a.	a.	NOUN
ftr-427	23	3	in	in	ADP
ftr-427	23	4	general	general	ADJ
ftr-427	23	5	.	.	PUNCT
ftr-427	23	6	.	.	PUNCT
ftr-427	23	7	.	.	PUNCT
ftr-427	23	8	.	.	PUNCT
ftr-427	23	9	.	.	PUNCT
ftr-427	23	10	.	.	PUNCT
ftr-427	23	11	.	.	PUNCT
ftr-427	23	12	.	.	PUNCT
ftr-427	23	13	.	.	PUNCT
ftr-427	23	14	.	.	PUNCT
ftr-427	23	15	.	.	PUNCT
ftr-427	23	16	.	.	PUNCT
ftr-427	23	17	.	.	PUNCT
ftr-427	23	18	.	.	PUNCT
ftr-427	23	19	.	.	PUNCT
ftr-427	23	20	.	.	PUNCT
ftr-427	23	21	.	.	PUNCT
ftr-427	23	22	.	.	PUNCT
ftr-427	23	23	.	.	PUNCT
ftr-427	23	24	.	.	PUNCT
ftr-427	23	25	.	.	PUNCT
ftr-427	23	26	.	.	PUNCT
ftr-427	23	27	.	.	PUNCT
ftr-427	23	28	.	.	PUNCT
ftr-427	23	29	.	.	PUNCT
ftr-427	23	30	.	.	PUNCT
ftr-427	23	31	.	.	PUNCT
ftr-427	23	32	.	.	PUNCT
ftr-427	23	33	.	.	PUNCT
ftr-427	23	34	.	.	PUNCT
ftr-427	23	35	.	.	PUNCT
ftr-427	23	36	.	.	PUNCT
ftr-427	23	37	.	.	PUNCT
ftr-427	23	38	.	.	PUNCT
ftr-427	23	39	.	.	PUNCT
ftr-427	23	40	.	.	PUNCT
ftr-427	23	41	.	.	PUNCT
ftr-427	24	1	25	25	NUM
ftr-427	24	2	b.	b.	PROPN
ftr-427	24	3	homeownership	homeownership	NOUN
ftr-427	24	4	tax	tax	NOUN
ftr-427	24	5	incentives	incentive	NOUN
ftr-427	24	6	.	.	PUNCT
ftr-427	24	7	.	.	PUNCT
ftr-427	24	8	.	.	PUNCT
ftr-427	24	9	.	.	PUNCT
ftr-427	24	10	.	.	PUNCT
ftr-427	24	11	.	.	PUNCT
ftr-427	24	12	.	.	PUNCT
ftr-427	24	13	.	.	PUNCT
ftr-427	24	14	.	.	PUNCT
ftr-427	24	15	.	.	PUNCT
ftr-427	24	16	.	.	PUNCT
ftr-427	24	17	.	.	PUNCT
ftr-427	24	18	.	.	PUNCT
ftr-427	24	19	.	.	PUNCT
ftr-427	24	20	.	.	PUNCT
ftr-427	24	21	.	.	PUNCT
ftr-427	24	22	.	.	PUNCT
ftr-427	24	23	.	.	PUNCT
ftr-427	24	24	.	.	PUNCT
ftr-427	24	25	.	.	PUNCT
ftr-427	24	26	.	.	PUNCT
ftr-427	25	1	29	29	NUM
ftr-427	25	2	c.	c.	PROPN
ftr-427	25	3	corporate	corporate	ADJ
ftr-427	25	4	taxation	taxation	NOUN
ftr-427	25	5	.	.	PUNCT
ftr-427	25	6	.	.	PUNCT
ftr-427	25	7	.	.	PUNCT
ftr-427	25	8	.	.	PUNCT
ftr-427	25	9	.	.	PUNCT
ftr-427	25	10	.	.	PUNCT
ftr-427	25	11	.	.	PUNCT
ftr-427	25	12	.	.	PUNCT
ftr-427	25	13	.	.	PUNCT
ftr-427	25	14	.	.	PUNCT
ftr-427	25	15	.	.	PUNCT
ftr-427	25	16	.	.	PUNCT
ftr-427	25	17	.	.	PUNCT
ftr-427	25	18	.	.	PUNCT
ftr-427	25	19	.	.	PUNCT
ftr-427	25	20	.	.	PUNCT
ftr-427	25	21	.	.	PUNCT
ftr-427	25	22	.	.	PUNCT
ftr-427	25	23	.	.	PUNCT
ftr-427	25	24	.	.	PUNCT
ftr-427	25	25	.	.	PUNCT
ftr-427	25	26	.	.	PUNCT
ftr-427	25	27	.	.	PUNCT
ftr-427	25	28	.	.	PUNCT
ftr-427	25	29	.	.	PUNCT
ftr-427	25	30	.	.	PUNCT
ftr-427	25	31	.	.	PUNCT
ftr-427	25	32	.	.	PUNCT
ftr-427	25	33	.	.	PUNCT
ftr-427	25	34	.	.	PUNCT
ftr-427	26	1	30	30	NUM
ftr-427	26	2	d.	d.	PROPN
ftr-427	26	3	the	the	DET
ftr-427	26	4	earned	earn	VERB
ftr-427	26	5	income	income	NOUN
ftr-427	26	6	tax	tax	NOUN
ftr-427	26	7	credit	credit	NOUN
ftr-427	26	8	.	.	PUNCT
ftr-427	26	9	.	.	PUNCT
ftr-427	26	10	.	.	PUNCT
ftr-427	26	11	.	.	PUNCT
ftr-427	26	12	.	.	PUNCT
ftr-427	26	13	.	.	PUNCT
ftr-427	26	14	.	.	PUNCT
ftr-427	26	15	.	.	PUNCT
ftr-427	26	16	.	.	PUNCT
ftr-427	26	17	.	.	PUNCT
ftr-427	26	18	.	.	PUNCT
ftr-427	26	19	.	.	PUNCT
ftr-427	26	20	.	.	PUNCT
ftr-427	26	21	.	.	PUNCT
ftr-427	26	22	.	.	PUNCT
ftr-427	26	23	.	.	PUNCT
ftr-427	26	24	.	.	PUNCT
ftr-427	26	25	.	.	PUNCT
ftr-427	26	26	.	.	PUNCT
ftr-427	26	27	.	.	PUNCT
ftr-427	26	28	.	.	PUNCT
ftr-427	27	1	32	32	NUM
ftr-427	27	2	e.	e.	PROPN
ftr-427	27	3	estate	estate	PROPN
ftr-427	27	4	taxation	taxation	NOUN
ftr-427	27	5	.	.	PUNCT
ftr-427	27	6	.	.	PUNCT
ftr-427	27	7	.	.	PUNCT
ftr-427	27	8	.	.	PUNCT
ftr-427	27	9	.	.	PUNCT
ftr-427	27	10	.	.	PUNCT
ftr-427	27	11	.	.	PUNCT
ftr-427	27	12	.	.	PUNCT
ftr-427	27	13	.	.	PUNCT
ftr-427	27	14	.	.	PUNCT
ftr-427	27	15	.	.	PUNCT
ftr-427	27	16	.	.	PUNCT
ftr-427	27	17	.	.	PUNCT
ftr-427	27	18	.	.	PUNCT
ftr-427	27	19	.	.	PUNCT
ftr-427	27	20	.	.	PUNCT
ftr-427	27	21	.	.	PUNCT
ftr-427	27	22	.	.	PUNCT
ftr-427	27	23	.	.	PUNCT
ftr-427	27	24	.	.	PUNCT
ftr-427	27	25	.	.	PUNCT
ftr-427	27	26	.	.	PUNCT
ftr-427	27	27	.	.	PUNCT
ftr-427	27	28	.	.	PUNCT
ftr-427	27	29	.	.	PUNCT
ftr-427	27	30	.	.	PUNCT
ftr-427	27	31	.	.	PUNCT
ftr-427	27	32	.	.	PUNCT
ftr-427	27	33	.	.	PUNCT
ftr-427	27	34	.	.	PUNCT
ftr-427	27	35	.	.	PUNCT
ftr-427	27	36	.	.	PUNCT
ftr-427	27	37	.	.	PUNCT
ftr-427	28	1	34	34	NUM
ftr-427	28	2	f.	f.	NOUN
ftr-427	28	3	the	the	DET
ftr-427	28	4	use	use	NOUN
ftr-427	28	5	of	of	ADP
ftr-427	28	6	ceilings	ceiling	NOUN
ftr-427	28	7	and	and	CCONJ
ftr-427	28	8	phase	phase	NOUN
ftr-427	28	9	-	-	PUNCT
ftr-427	28	10	outs	out	NOUN
ftr-427	28	11	.	.	PUNCT
ftr-427	28	12	.	.	PUNCT
ftr-427	28	13	.	.	PUNCT
ftr-427	28	14	.	.	PUNCT
ftr-427	28	15	.	.	PUNCT
ftr-427	28	16	.	.	PUNCT
ftr-427	28	17	.	.	PUNCT
ftr-427	28	18	.	.	PUNCT
ftr-427	28	19	.	.	PUNCT
ftr-427	28	20	.	.	PUNCT
ftr-427	28	21	.	.	PUNCT
ftr-427	28	22	.	.	PUNCT
ftr-427	28	23	.	.	PUNCT
ftr-427	28	24	.	.	PUNCT
ftr-427	28	25	.	.	PUNCT
ftr-427	28	26	.	.	PUNCT
ftr-427	28	27	.	.	PUNCT
ftr-427	29	1	34	34	NUM
ftr-427	29	2	g.	g.	PROPN
ftr-427	29	3	proposed	propose	VERB
ftr-427	29	4	tax	tax	NOUN
ftr-427	29	5	legislation	legislation	NOUN
ftr-427	29	6	’s	’s	PART
ftr-427	29	7	increased	increase	VERB
ftr-427	29	8	threat	threat	NOUN
ftr-427	29	9	..	..	PUNCT
ftr-427	29	10	.	.	PUNCT
ftr-427	29	11	.	.	PUNCT
ftr-427	29	12	.	.	PUNCT
ftr-427	29	13	.	.	PUNCT
ftr-427	29	14	.	.	PUNCT
ftr-427	29	15	.	.	PUNCT
ftr-427	29	16	.	.	PUNCT
ftr-427	30	1	.	.	PUNCT
ftr-427	31	1	36	36	NUM
ftr-427	31	2	iv	iv	NUM
ftr-427	31	3	.	.	PUNCT
ftr-427	31	4	progressive	progressive	ADJ
ftr-427	31	5	taxation	taxation	NOUN
ftr-427	31	6	in	in	ADP
ftr-427	31	7	today	today	NOUN
ftr-427	31	8	’s	’s	PART
ftr-427	31	9	society	society	NOUN
ftr-427	31	10	.	.	PUNCT
ftr-427	31	11	.	.	PUNCT
ftr-427	31	12	.	.	PUNCT
ftr-427	31	13	.	.	PUNCT
ftr-427	31	14	.	.	PUNCT
ftr-427	31	15	.	.	PUNCT
ftr-427	31	16	.	.	PUNCT
ftr-427	31	17	.	.	PUNCT
ftr-427	31	18	.	.	PUNCT
ftr-427	31	19	.	.	PUNCT
ftr-427	31	20	.	.	PUNCT
ftr-427	31	21	.	.	PUNCT
ftr-427	31	22	.	.	PUNCT
ftr-427	32	1	39	39	NUM
ftr-427	32	2	a.	a.	NOUN
ftr-427	32	3	the	the	DET
ftr-427	32	4	renewed	renew	VERB
ftr-427	32	5	need	need	NOUN
ftr-427	32	6	for	for	ADP
ftr-427	32	7	progressive	progressive	ADJ
ftr-427	32	8	taxation	taxation	NOUN
ftr-427	32	9	.	.	PUNCT
ftr-427	32	10	.	.	PUNCT
ftr-427	32	11	.	.	PUNCT
ftr-427	32	12	.	.	PUNCT
ftr-427	32	13	.	.	PUNCT
ftr-427	32	14	.	.	PUNCT
ftr-427	32	15	.	.	PUNCT
ftr-427	32	16	.	.	PUNCT
ftr-427	32	17	.	.	PUNCT
ftr-427	32	18	.	.	PUNCT
ftr-427	33	1	39	39	NUM
ftr-427	33	2	b.	b.	PROPN
ftr-427	33	3	globalization	globalization	NOUN
ftr-427	33	4	and	and	CCONJ
ftr-427	33	5	progressive	progressive	ADJ
ftr-427	33	6	taxation	taxation	NOUN
ftr-427	33	7	.	.	PUNCT
ftr-427	33	8	.	.	PUNCT
ftr-427	33	9	.	.	PUNCT
ftr-427	33	10	.	.	PUNCT
ftr-427	33	11	.	.	PUNCT
ftr-427	33	12	.	.	PUNCT
ftr-427	33	13	.	.	PUNCT
ftr-427	33	14	.	.	PUNCT
ftr-427	33	15	.	.	PUNCT
ftr-427	33	16	.	.	PUNCT
ftr-427	33	17	.	.	PUNCT
ftr-427	33	18	.	.	PUNCT
ftr-427	33	19	.	.	PUNCT
ftr-427	33	20	.	.	PUNCT
ftr-427	34	1	42	42	NUM
ftr-427	34	2	c.	c.	NOUN
ftr-427	34	3	reduction	reduction	NOUN
ftr-427	34	4	in	in	ADP
ftr-427	34	5	the	the	DET
ftr-427	34	6	lowest	low	ADJ
ftr-427	34	7	marginal	marginal	ADJ
ftr-427	34	8	rate	rate	NOUN
ftr-427	34	9	.	.	PUNCT
ftr-427	34	10	.	.	PUNCT
ftr-427	34	11	.	.	PUNCT
ftr-427	34	12	.	.	PUNCT
ftr-427	34	13	.	.	PUNCT
ftr-427	34	14	.	.	PUNCT
ftr-427	34	15	.	.	PUNCT
ftr-427	34	16	.	.	PUNCT
ftr-427	34	17	.	.	PUNCT
ftr-427	34	18	.	.	PUNCT
ftr-427	34	19	.	.	PUNCT
ftr-427	34	20	.	.	PUNCT
ftr-427	34	21	.	.	PUNCT
ftr-427	34	22	.	.	PUNCT
ftr-427	35	1	44	44	NUM
ftr-427	35	2	*	*	PUNCT
ftr-427	35	3	assistant	assistant	NOUN
ftr-427	35	4	professor	professor	NOUN
ftr-427	35	5	of	of	ADP
ftr-427	35	6	law	law	NOUN
ftr-427	35	7	,	,	PUNCT
ftr-427	35	8	marquette	marquette	PROPN
ftr-427	35	9	university	university	PROPN
ftr-427	35	10	law	law	NOUN
ftr-427	35	11	school	school	NOUN
ftr-427	35	12	;	;	PUNCT
ftr-427	35	13	b.a	b.a	PROPN
ftr-427	35	14	.	.	PROPN
ftr-427	35	15	,	,	PUNCT
ftr-427	35	16	michigan	michigan	PROPN
ftr-427	35	17	state	state	PROPN
ftr-427	35	18	university	university	PROPN
ftr-427	35	19	1983	1983	NUM
ftr-427	35	20	;	;	PUNCT
ftr-427	35	21	j.d	j.d	PROPN
ftr-427	35	22	.	.	PROPN
ftr-427	35	23	,	,	PUNCT
ftr-427	35	24	depaul	depaul	PROPN
ftr-427	35	25	university	university	PROPN
ftr-427	35	26	college	college	PROPN
ftr-427	35	27	of	of	ADP
ftr-427	35	28	law	law	NOUN
ftr-427	35	29	1988	1988	NUM
ftr-427	35	30	;	;	PUNCT
ftr-427	35	31	ll.m	ll.m	X
ftr-427	35	32	.	.	PUNCT
ftr-427	35	33	,	,	PUNCT
ftr-427	35	34	georgetown	georgetown	PROPN
ftr-427	35	35	university	university	PROPN
ftr-427	35	36	law	law	NOUN
ftr-427	35	37	center	center	NOUN
ftr-427	35	38	1992	1992	NUM
ftr-427	35	39	.	.	PUNCT
ftr-427	36	1	this	this	DET
ftr-427	36	2	author	author	NOUN
ftr-427	36	3	acknowledges	acknowledge	VERB
ftr-427	36	4	the	the	DET
ftr-427	36	5	valuable	valuable	ADJ
ftr-427	36	6	research	research	NOUN
ftr-427	36	7	assistance	assistance	NOUN
ftr-427	36	8	provided	provide	VERB
ftr-427	36	9	by	by	ADP
ftr-427	36	10	venus	venus	PROPN
ftr-427	36	11	van	van	PROPN
ftr-427	36	12	ness	ness	PROPN
ftr-427	36	13	and	and	CCONJ
ftr-427	36	14	nicole	nicole	PROPN
ftr-427	36	15	monet	monet	PROPN
ftr-427	36	16	and	and	CCONJ
ftr-427	36	17	gratefully	gratefully	ADV
ftr-427	36	18	acknowledges	acknowledge	VERB
ftr-427	36	19	the	the	DET
ftr-427	36	20	receipt	receipt	NOUN
ftr-427	36	21	of	of	ADP
ftr-427	36	22	a	a	DET
ftr-427	36	23	summer	summer	NOUN
ftr-427	36	24	research	research	NOUN
ftr-427	36	25	grant	grant	NOUN
ftr-427	36	26	provided	provide	VERB
ftr-427	36	27	by	by	ADP
ftr-427	36	28	marquette	marquette	PROPN
ftr-427	36	29	university	university	PROPN
ftr-427	36	30	law	law	NOUN
ftr-427	36	31	school	school	NOUN
ftr-427	36	32	.	.	PUNCT
ftr-427	37	1	2	2	NUM
ftr-427	37	2	d.	d.	PROPN
ftr-427	37	3	viability	viability	NOUN
ftr-427	37	4	of	of	ADP
ftr-427	37	5	proposal	proposal	NOUN
ftr-427	37	6	.	.	PUNCT
ftr-427	37	7	.	.	PUNCT
ftr-427	37	8	.	.	PUNCT
ftr-427	37	9	.	.	PUNCT
ftr-427	37	10	.	.	PUNCT
ftr-427	37	11	.	.	PUNCT
ftr-427	37	12	.	.	PUNCT
ftr-427	37	13	.	.	PUNCT
ftr-427	37	14	.	.	PUNCT
ftr-427	37	15	.	.	PUNCT
ftr-427	37	16	.	.	PUNCT
ftr-427	37	17	.	.	PUNCT
ftr-427	37	18	.	.	PUNCT
ftr-427	37	19	.	.	PUNCT
ftr-427	37	20	.	.	PUNCT
ftr-427	37	21	.	.	PUNCT
ftr-427	37	22	.	.	PUNCT
ftr-427	37	23	.	.	PUNCT
ftr-427	37	24	.	.	PUNCT
ftr-427	37	25	.	.	PUNCT
ftr-427	37	26	.	.	PUNCT
ftr-427	37	27	.	.	PUNCT
ftr-427	37	28	.	.	PUNCT
ftr-427	37	29	.	.	PUNCT
ftr-427	37	30	.	.	PUNCT
ftr-427	37	31	.	.	PUNCT
ftr-427	37	32	.	.	PUNCT
ftr-427	37	33	.	.	PUNCT
ftr-427	38	1	.	.	PUNCT
ftr-427	39	1	45	45	NUM
ftr-427	39	2	1	1	NUM
ftr-427	39	3	.	.	PUNCT
ftr-427	40	1	the	the	DET
ftr-427	40	2	fairness	fairness	NOUN
ftr-427	40	3	of	of	ADP
ftr-427	40	4	the	the	DET
ftr-427	40	5	reduction	reduction	NOUN
ftr-427	40	6	of	of	ADP
ftr-427	40	7	the	the	DET
ftr-427	40	8	lowest	low	ADJ
ftr-427	40	9	marginal	marginal	ADJ
ftr-427	40	10	tax	tax	NOUN
ftr-427	40	11	rate	rate	NOUN
ftr-427	40	12	.	.	PUNCT
ftr-427	40	13	.	.	PUNCT
ftr-427	40	14	.	.	PUNCT
ftr-427	40	15	.	.	PUNCT
ftr-427	40	16	.	.	PUNCT
ftr-427	40	17	.	.	PUNCT
ftr-427	40	18	.	.	PUNCT
ftr-427	40	19	.	.	PUNCT
ftr-427	40	20	.	.	PUNCT
ftr-427	40	21	.	.	PUNCT
ftr-427	40	22	.	.	PUNCT
ftr-427	40	23	.	.	PUNCT
ftr-427	40	24	.	.	PUNCT
ftr-427	40	25	.	.	PUNCT
ftr-427	40	26	.	.	PUNCT
ftr-427	40	27	.	.	PUNCT
ftr-427	40	28	.	.	PUNCT
ftr-427	40	29	.	.	PUNCT
ftr-427	40	30	.	.	PUNCT
ftr-427	40	31	.	.	PUNCT
ftr-427	40	32	.	.	PUNCT
ftr-427	40	33	.	.	PUNCT
ftr-427	40	34	.	.	PUNCT
ftr-427	41	1	.	.	PUNCT
ftr-427	42	1	46	46	NUM
ftr-427	42	2	2	2	NUM
ftr-427	42	3	.	.	PUNCT
ftr-427	42	4	simplicity	simplicity	NOUN
ftr-427	42	5	&	&	CCONJ
ftr-427	42	6	compliance	compliance	NOUN
ftr-427	42	7	.	.	PUNCT
ftr-427	42	8	.	.	PUNCT
ftr-427	42	9	.	.	PUNCT
ftr-427	42	10	.	.	PUNCT
ftr-427	42	11	.	.	PUNCT
ftr-427	42	12	.	.	PUNCT
ftr-427	42	13	.	.	PUNCT
ftr-427	42	14	.	.	PUNCT
ftr-427	42	15	.	.	PUNCT
ftr-427	42	16	.	.	PUNCT
ftr-427	42	17	.	.	PUNCT
ftr-427	42	18	.	.	PUNCT
ftr-427	42	19	.	.	PUNCT
ftr-427	42	20	.	.	PUNCT
ftr-427	42	21	.	.	PUNCT
ftr-427	42	22	.	.	PUNCT
ftr-427	42	23	.	.	PUNCT
ftr-427	43	1	.	.	PUNCT
ftr-427	44	1	.	.	PUNCT
ftr-427	45	1	46	46	NUM
ftr-427	45	2	3	3	X
ftr-427	45	3	.	.	PUNCT
ftr-427	45	4	economic	economic	ADJ
ftr-427	45	5	growth	growth	NOUN
ftr-427	45	6	.	.	PUNCT
ftr-427	45	7	.	.	PUNCT
ftr-427	45	8	.	.	PUNCT
ftr-427	45	9	.	.	PUNCT
ftr-427	45	10	.	.	PUNCT
ftr-427	45	11	.	.	PUNCT
ftr-427	45	12	.	.	PUNCT
ftr-427	45	13	.	.	PUNCT
ftr-427	45	14	.	.	PUNCT
ftr-427	45	15	.	.	PUNCT
ftr-427	45	16	.	.	PUNCT
ftr-427	45	17	.	.	PUNCT
ftr-427	45	18	.	.	PUNCT
ftr-427	45	19	.	.	PUNCT
ftr-427	45	20	.	.	PUNCT
ftr-427	45	21	.	.	PUNCT
ftr-427	45	22	.	.	PUNCT
ftr-427	45	23	.	.	PUNCT
ftr-427	45	24	.	.	PUNCT
ftr-427	45	25	.	.	PUNCT
ftr-427	45	26	.	.	PUNCT
ftr-427	45	27	.	.	PUNCT
ftr-427	45	28	.	.	PUNCT
ftr-427	45	29	.	.	PUNCT
ftr-427	45	30	.	.	PUNCT
ftr-427	46	1	47	47	NUM
ftr-427	46	2	4	4	NUM
ftr-427	46	3	.	.	PUNCT
ftr-427	46	4	production	production	NOUN
ftr-427	46	5	of	of	ADP
ftr-427	46	6	revenue	revenue	NOUN
ftr-427	46	7	.	.	PUNCT
ftr-427	46	8	.	.	PUNCT
ftr-427	46	9	.	.	PUNCT
ftr-427	46	10	.	.	PUNCT
ftr-427	46	11	.	.	PUNCT
ftr-427	46	12	.	.	PUNCT
ftr-427	46	13	.	.	PUNCT
ftr-427	46	14	.	.	PUNCT
ftr-427	46	15	.	.	PUNCT
ftr-427	46	16	.	.	PUNCT
ftr-427	46	17	.	.	PUNCT
ftr-427	46	18	.	.	PUNCT
ftr-427	46	19	.	.	PUNCT
ftr-427	46	20	.	.	PUNCT
ftr-427	46	21	.	.	PUNCT
ftr-427	46	22	.	.	PUNCT
ftr-427	46	23	.	.	PUNCT
ftr-427	46	24	.	.	PUNCT
ftr-427	46	25	.	.	PUNCT
ftr-427	46	26	.	.	PUNCT
ftr-427	46	27	.	.	PUNCT
ftr-427	47	1	48	48	NUM
ftr-427	47	2	5	5	NUM
ftr-427	47	3	.	.	PUNCT
ftr-427	47	4	interference	interference	NOUN
ftr-427	47	5	with	with	ADP
ftr-427	47	6	private	private	ADJ
ftr-427	47	7	economic	economic	ADJ
ftr-427	47	8	decisions	decision	NOUN
ftr-427	47	9	.	.	PUNCT
ftr-427	47	10	.	.	PUNCT
ftr-427	48	1	48	48	NUM
ftr-427	48	2	v.	v.	ADP
ftr-427	48	3	conclusion	conclusion	NOUN
ftr-427	48	4	.	.	PUNCT
ftr-427	48	5	.	.	PUNCT
ftr-427	48	6	.	.	PUNCT
ftr-427	48	7	.	.	PUNCT
ftr-427	48	8	.	.	PUNCT
ftr-427	48	9	.	.	PUNCT
ftr-427	48	10	.	.	PUNCT
ftr-427	48	11	.	.	PUNCT
ftr-427	48	12	.	.	PUNCT
ftr-427	48	13	.	.	PUNCT
ftr-427	48	14	.	.	PUNCT
ftr-427	48	15	.	.	PUNCT
ftr-427	48	16	.	.	PUNCT
ftr-427	48	17	.	.	PUNCT
ftr-427	48	18	.	.	PUNCT
ftr-427	48	19	.	.	PUNCT
ftr-427	48	20	.	.	PUNCT
ftr-427	48	21	.	.	PUNCT
ftr-427	48	22	.	.	PUNCT
ftr-427	48	23	.	.	PUNCT
ftr-427	48	24	.	.	PUNCT
ftr-427	48	25	.	.	PUNCT
ftr-427	48	26	.	.	PUNCT
ftr-427	48	27	.	.	PUNCT
ftr-427	48	28	.	.	PUNCT
ftr-427	48	29	.	.	PUNCT
ftr-427	48	30	.	.	PUNCT
ftr-427	48	31	.	.	PUNCT
ftr-427	48	32	.	.	PUNCT
ftr-427	48	33	.	.	PUNCT
ftr-427	48	34	.	.	PUNCT
ftr-427	48	35	.	.	PUNCT
ftr-427	48	36	.	.	PUNCT
ftr-427	48	37	.	.	PUNCT
ftr-427	48	38	.	.	PUNCT
ftr-427	48	39	.	.	PUNCT
ftr-427	48	40	.	.	PUNCT
ftr-427	48	41	.	.	PUNCT
ftr-427	48	42	.	.	PUNCT
ftr-427	49	1	.	.	PUNCT
ftr-427	49	2	.	.	PUNCT
ftr-427	50	1	48	48	NUM
ftr-427	50	2	3	3	NUM
ftr-427	50	3	4	4	NUM
ftr-427	50	4	florida	florida	PROPN
ftr-427	50	5	tax	tax	NOUN
ftr-427	50	6	review	review	NOUN
ftr-427	51	1	[	[	X
ftr-427	51	2	vol	vol	NOUN
ftr-427	51	3	.	.	PUNCT
ftr-427	52	1	5:1	5:1	NUM
ftr-427	53	1	“	"	PUNCT
ftr-427	53	2	i	i	PRON
ftr-427	53	3	have	have	AUX
ftr-427	53	4	never	never	ADV
ftr-427	53	5	viewed	view	VERB
ftr-427	53	6	taxation	taxation	NOUN
ftr-427	53	7	as	as	ADP
ftr-427	53	8	a	a	DET
ftr-427	53	9	means	means	NOUN
ftr-427	53	10	of	of	ADP
ftr-427	53	11	rewarding	reward	VERB
ftr-427	53	12	one	one	NUM
ftr-427	53	13	class	class	NOUN
ftr-427	53	14	of	of	ADP
ftr-427	53	15	taxpayers	taxpayer	NOUN
ftr-427	53	16	or	or	CCONJ
ftr-427	53	17	punishing	punish	VERB
ftr-427	53	18	another	another	PRON
ftr-427	53	19	.	.	PUNCT
ftr-427	54	1	if	if	SCONJ
ftr-427	54	2	such	such	DET
ftr-427	54	3	a	a	DET
ftr-427	54	4	point	point	NOUN
ftr-427	54	5	of	of	ADP
ftr-427	54	6	view	view	NOUN
ftr-427	54	7	ever	ever	ADV
ftr-427	54	8	controls	control	VERB
ftr-427	54	9	our	our	PRON
ftr-427	54	10	public	public	ADJ
ftr-427	54	11	policy	policy	NOUN
ftr-427	54	12	,	,	PUNCT
ftr-427	54	13	the	the	DET
ftr-427	54	14	traditions	tradition	NOUN
ftr-427	54	15	of	of	ADP
ftr-427	54	16	freedom	freedom	NOUN
ftr-427	54	17	,	,	PUNCT
ftr-427	54	18	justice	justice	NOUN
ftr-427	54	19	and	and	CCONJ
ftr-427	54	20	equality	equality	NOUN
ftr-427	54	21	of	of	ADP
ftr-427	54	22	opportunity	opportunity	NOUN
ftr-427	54	23	,	,	PUNCT
ftr-427	54	24	which	which	PRON
ftr-427	54	25	are	be	AUX
ftr-427	54	26	the	the	DET
ftr-427	54	27	distinguishing	distinguish	VERB
ftr-427	54	28	characteristics	characteristic	NOUN
ftr-427	54	29	of	of	ADP
ftr-427	54	30	our	our	PRON
ftr-427	54	31	american	american	ADJ
ftr-427	54	32	civilization	civilization	NOUN
ftr-427	54	33	,	,	PUNCT
ftr-427	54	34	will	will	AUX
ftr-427	54	35	have	have	AUX
ftr-427	54	36	disappeared	disappear	VERB
ftr-427	54	37	and	and	CCONJ
ftr-427	54	38	in	in	ADP
ftr-427	54	39	their	their	PRON
ftr-427	54	40	place	place	NOUN
ftr-427	54	41	we	we	PRON
ftr-427	54	42	shall	shall	AUX
ftr-427	54	43	have	have	VERB
ftr-427	54	44	class	class	NOUN
ftr-427	54	45	legislation	legislation	NOUN
ftr-427	54	46	with	with	ADP
ftr-427	54	47	all	all	DET
ftr-427	54	48	its	its	PRON
ftr-427	54	49	attendant	attendant	ADJ
ftr-427	54	50	evils	evil	NOUN
ftr-427	54	51	.	.	PUNCT
ftr-427	54	52	”	"	PUNCT
ftr-427	55	1	andrew	andrew	PROPN
ftr-427	55	2	mellon	mellon	PROPN
ftr-427	55	3	(	(	PUNCT
ftr-427	55	4	1924)1	1924)1	NUM
ftr-427	55	5	i.	i.	NOUN
ftr-427	55	6	introduction	introduction	NOUN
ftr-427	55	7	the	the	DET
ftr-427	55	8	words	word	NOUN
ftr-427	55	9	written	write	VERB
ftr-427	55	10	by	by	ADP
ftr-427	55	11	andrew	andrew	PROPN
ftr-427	55	12	mellon	mellon	PROPN
ftr-427	55	13	more	more	ADJ
ftr-427	55	14	than	than	ADP
ftr-427	55	15	75	75	NUM
ftr-427	55	16	years	year	NOUN
ftr-427	55	17	ago	ago	ADV
ftr-427	55	18	represent	represent	VERB
ftr-427	55	19	an	an	DET
ftr-427	55	20	idealistic	idealistic	ADJ
ftr-427	55	21	view	view	NOUN
ftr-427	55	22	of	of	ADP
ftr-427	55	23	the	the	DET
ftr-427	55	24	tax	tax	NOUN
ftr-427	55	25	system	system	NOUN
ftr-427	55	26	.	.	PUNCT
ftr-427	56	1	despite	despite	SCONJ
ftr-427	56	2	the	the	DET
ftr-427	56	3	ideas	idea	NOUN
ftr-427	56	4	expressed	express	VERB
ftr-427	56	5	by	by	ADP
ftr-427	56	6	mr	mr	PROPN
ftr-427	56	7	.	.	PROPN
ftr-427	56	8	mellon	mellon	PROPN
ftr-427	56	9	,	,	PUNCT
ftr-427	56	10	it	it	PRON
ftr-427	56	11	is	be	AUX
ftr-427	56	12	difficult	difficult	ADJ
ftr-427	56	13	to	to	PART
ftr-427	56	14	devise	devise	VERB
ftr-427	56	15	a	a	DET
ftr-427	56	16	tax	tax	NOUN
ftr-427	56	17	scheme	scheme	NOUN
ftr-427	56	18	that	that	PRON
ftr-427	56	19	conforms	conform	VERB
ftr-427	56	20	to	to	ADP
ftr-427	56	21	his	his	PRON
ftr-427	56	22	standards	standard	NOUN
ftr-427	56	23	.	.	PUNCT
ftr-427	57	1	our	our	PRON
ftr-427	57	2	present	present	ADJ
ftr-427	57	3	scheme	scheme	NOUN
ftr-427	57	4	of	of	ADP
ftr-427	57	5	taxation	taxation	NOUN
ftr-427	57	6	is	be	AUX
ftr-427	57	7	intended	intend	VERB
ftr-427	57	8	to	to	PART
ftr-427	57	9	promote	promote	VERB
ftr-427	57	10	vertical	vertical	ADJ
ftr-427	57	11	equity	equity	NOUN
ftr-427	57	12	,	,	PUNCT
ftr-427	57	13	which	which	PRON
ftr-427	57	14	means	mean	VERB
ftr-427	57	15	that	that	SCONJ
ftr-427	57	16	the	the	DET
ftr-427	57	17	higher	high	ADJ
ftr-427	57	18	income	income	NOUN
ftr-427	57	19	taxpayer	taxpayer	NOUN
ftr-427	57	20	should	should	AUX
ftr-427	57	21	pay	pay	VERB
ftr-427	57	22	a	a	DET
ftr-427	57	23	higher	high	ADJ
ftr-427	57	24	level	level	NOUN
ftr-427	57	25	of	of	ADP
ftr-427	57	26	taxes	taxis	NOUN
ftr-427	57	27	based	base	VERB
ftr-427	57	28	on	on	ADP
ftr-427	57	29	an	an	DET
ftr-427	57	30	abilityto	abilityto	ADJ
ftr-427	57	31	-	-	PUNCT
ftr-427	57	32	pay	pay	NOUN
ftr-427	57	33	concept	concept	NOUN
ftr-427	57	34	.	.	PUNCT
ftr-427	58	1	in	in	ADP
ftr-427	58	2	theory	theory	NOUN
ftr-427	58	3	,	,	PUNCT
ftr-427	58	4	this	this	DET
ftr-427	58	5	objective	objective	NOUN
ftr-427	58	6	is	be	AUX
ftr-427	58	7	met	meet	VERB
ftr-427	58	8	by	by	ADP
ftr-427	58	9	the	the	DET
ftr-427	58	10	progressive	progressive	ADJ
ftr-427	58	11	tax	tax	NOUN
ftr-427	58	12	structure	structure	NOUN
ftr-427	58	13	imposed	impose	VERB
ftr-427	58	14	under	under	ADP
ftr-427	58	15	the	the	DET
ftr-427	58	16	code	code	NOUN
ftr-427	58	17	.	.	PUNCT
ftr-427	59	1	arguably	arguably	ADV
ftr-427	59	2	,	,	PUNCT
ftr-427	59	3	a	a	DET
ftr-427	59	4	progressive	progressive	ADJ
ftr-427	59	5	tax	tax	NOUN
ftr-427	59	6	system	system	NOUN
ftr-427	59	7	is	be	AUX
ftr-427	59	8	inconsistent2	inconsistent2	VERB
ftr-427	59	9	with	with	ADP
ftr-427	59	10	the	the	DET
ftr-427	59	11	principles	principle	NOUN
ftr-427	59	12	expressed	express	VERB
ftr-427	59	13	by	by	ADP
ftr-427	59	14	mellon	mellon	NOUN
ftr-427	59	15	because	because	SCONJ
ftr-427	59	16	of	of	ADP
ftr-427	59	17	the	the	DET
ftr-427	59	18	purported	purport	VERB
ftr-427	59	19	penalty	penalty	NOUN
ftr-427	59	20	levied	levy	VERB
ftr-427	59	21	against	against	ADP
ftr-427	59	22	high	high	ADJ
ftr-427	59	23	-	-	PUNCT
ftr-427	59	24	income	income	NOUN
ftr-427	59	25	taxpayers	taxpayer	NOUN
ftr-427	59	26	in	in	ADP
ftr-427	59	27	the	the	DET
ftr-427	59	28	form	form	NOUN
ftr-427	59	29	of	of	ADP
ftr-427	59	30	inflated	inflated	ADJ
ftr-427	59	31	tax	tax	NOUN
ftr-427	59	32	rates	rate	NOUN
ftr-427	59	33	and	and	CCONJ
ftr-427	59	34	the	the	DET
ftr-427	59	35	reward	reward	NOUN
ftr-427	59	36	bestowed	bestow	VERB
ftr-427	59	37	on	on	ADP
ftr-427	59	38	low	low	ADJ
ftr-427	59	39	-	-	PUNCT
ftr-427	59	40	income	income	NOUN
ftr-427	59	41	taxpayers	taxpayer	NOUN
ftr-427	59	42	in	in	ADP
ftr-427	59	43	the	the	DET
ftr-427	59	44	form	form	NOUN
ftr-427	59	45	of	of	ADP
ftr-427	59	46	lower	low	ADJ
ftr-427	59	47	tax	tax	NOUN
ftr-427	59	48	rates	rate	NOUN
ftr-427	59	49	.	.	PUNCT
ftr-427	60	1	in	in	ADP
ftr-427	60	2	reality	reality	NOUN
ftr-427	60	3	,	,	PUNCT
ftr-427	60	4	a	a	DET
ftr-427	60	5	progressive	progressive	ADJ
ftr-427	60	6	tax	tax	NOUN
ftr-427	60	7	system	system	NOUN
ftr-427	60	8	does	do	AUX
ftr-427	60	9	not	not	PART
ftr-427	60	10	reward	reward	VERB
ftr-427	60	11	or	or	CCONJ
ftr-427	60	12	punish	punish	VERB
ftr-427	60	13	one	one	NUM
ftr-427	60	14	class	class	NOUN
ftr-427	60	15	of	of	ADP
ftr-427	60	16	taxpayers	taxpayer	NOUN
ftr-427	60	17	over	over	ADP
ftr-427	60	18	another	another	PRON
ftr-427	60	19	,	,	PUNCT
ftr-427	60	20	but	but	CCONJ
ftr-427	60	21	it	it	PRON
ftr-427	60	22	is	be	AUX
ftr-427	60	23	necessary	necessary	ADJ
ftr-427	60	24	to	to	PART
ftr-427	60	25	ensure	ensure	VERB
ftr-427	60	26	that	that	SCONJ
ftr-427	60	27	taxpayers	taxpayer	NOUN
ftr-427	60	28	do	do	AUX
ftr-427	60	29	not	not	PART
ftr-427	60	30	pay	pay	VERB
ftr-427	60	31	more	more	ADJ
ftr-427	60	32	tax	tax	NOUN
ftr-427	60	33	dollars	dollar	NOUN
ftr-427	60	34	to	to	PART
ftr-427	60	35	finance	finance	VERB
ftr-427	60	36	the	the	DET
ftr-427	60	37	government	government	NOUN
ftr-427	60	38	than	than	SCONJ
ftr-427	60	39	they	they	PRON
ftr-427	60	40	can	can	AUX
ftr-427	60	41	afford	afford	VERB
ftr-427	60	42	.	.	PUNCT
ftr-427	61	1	a	a	DET
ftr-427	61	2	progressive	progressive	ADJ
ftr-427	61	3	tax	tax	NOUN
ftr-427	61	4	scheme	scheme	NOUN
ftr-427	61	5	is	be	AUX
ftr-427	61	6	also	also	ADV
ftr-427	61	7	necessary	necessary	ADJ
ftr-427	61	8	to	to	PART
ftr-427	61	9	enable	enable	VERB
ftr-427	61	10	every	every	DET
ftr-427	61	11	taxpayer	taxpayer	NOUN
ftr-427	61	12	to	to	PART
ftr-427	61	13	retain	retain	VERB
ftr-427	61	14	sufficient	sufficient	ADJ
ftr-427	61	15	income	income	NOUN
ftr-427	61	16	to	to	PART
ftr-427	61	17	live	live	VERB
ftr-427	61	18	above	above	ADP
ftr-427	61	19	the	the	DET
ftr-427	61	20	poverty	poverty	NOUN
ftr-427	61	21	threshold	threshold	NOUN
ftr-427	61	22	.	.	PUNCT
ftr-427	62	1	to	to	ADP
ftr-427	62	2	the	the	DET
ftr-427	62	3	extent	extent	NOUN
ftr-427	62	4	that	that	SCONJ
ftr-427	62	5	a	a	DET
ftr-427	62	6	taxpayer	taxpayer	NOUN
ftr-427	62	7	lives	live	VERB
ftr-427	62	8	below	below	ADP
ftr-427	62	9	the	the	DET
ftr-427	62	10	poverty	poverty	NOUN
ftr-427	62	11	threshold	threshold	NOUN
ftr-427	62	12	,	,	PUNCT
ftr-427	62	13	that	that	DET
ftr-427	62	14	taxpayer	taxpayer	NOUN
ftr-427	62	15	should	should	AUX
ftr-427	62	16	not	not	PART
ftr-427	62	17	be	be	AUX
ftr-427	62	18	required	require	VERB
ftr-427	62	19	to	to	PART
ftr-427	62	20	pay	pay	VERB
ftr-427	62	21	income	income	NOUN
ftr-427	62	22	taxes	taxis	NOUN
ftr-427	62	23	.	.	PUNCT
ftr-427	63	1	the	the	DET
ftr-427	63	2	current	current	ADJ
ftr-427	63	3	tax	tax	NOUN
ftr-427	63	4	scheme	scheme	NOUN
ftr-427	63	5	is	be	AUX
ftr-427	63	6	only	only	ADV
ftr-427	63	7	partially	partially	ADV
ftr-427	63	8	successful	successful	ADJ
ftr-427	63	9	in	in	ADP
ftr-427	63	10	preventing	prevent	VERB
ftr-427	63	11	taxpayers	taxpayer	NOUN
ftr-427	63	12	’	'	PUNCT
ftr-427	63	13	after	after	ADP
ftr-427	63	14	-	-	PUNCT
ftr-427	63	15	tax	tax	NOUN
ftr-427	63	16	income	income	NOUN
ftr-427	63	17	from	from	ADP
ftr-427	63	18	falling	fall	VERB
ftr-427	63	19	below	below	ADP
ftr-427	63	20	the	the	DET
ftr-427	63	21	poverty	poverty	NOUN
ftr-427	63	22	threshold	threshold	NOUN
ftr-427	63	23	.	.	PUNCT
ftr-427	64	1	the	the	DET
ftr-427	64	2	graduated	graduate	VERB
ftr-427	64	3	tax	tax	NOUN
ftr-427	64	4	rates	rate	NOUN
ftr-427	64	5	represent	represent	VERB
ftr-427	64	6	only	only	ADV
ftr-427	64	7	a	a	DET
ftr-427	64	8	small	small	ADJ
ftr-427	64	9	component	component	NOUN
ftr-427	64	10	of	of	ADP
ftr-427	64	11	the	the	DET
ftr-427	64	12	progressive	progressive	ADJ
ftr-427	64	13	tax	tax	NOUN
ftr-427	64	14	system	system	NOUN
ftr-427	64	15	.	.	PUNCT
ftr-427	65	1	progressivity	progressivity	NOUN
ftr-427	65	2	is	be	AUX
ftr-427	65	3	also	also	ADV
ftr-427	65	4	established	establish	VERB
ftr-427	65	5	by	by	ADP
ftr-427	65	6	techniques	technique	NOUN
ftr-427	65	7	such	such	ADJ
ftr-427	65	8	as	as	ADP
ftr-427	65	9	the	the	DET
ftr-427	65	10	earned	earn	VERB
ftr-427	65	11	income	income	NOUN
ftr-427	65	12	tax	tax	NOUN
ftr-427	65	13	credit	credit	NOUN
ftr-427	65	14	,	,	PUNCT
ftr-427	65	15	the	the	DET
ftr-427	65	16	income	income	NOUN
ftr-427	65	17	tax	tax	NOUN
ftr-427	65	18	exemption	exemption	NOUN
ftr-427	65	19	,	,	PUNCT
ftr-427	65	20	phase	phase	NOUN
ftr-427	65	21	-	-	PUNCT
ftr-427	65	22	out	out	NOUN
ftr-427	65	23	of	of	ADP
ftr-427	65	24	deductions	deduction	NOUN
ftr-427	65	25	for	for	ADP
ftr-427	65	26	high	high	ADJ
ftr-427	65	27	-	-	PUNCT
ftr-427	65	28	income	income	NOUN
ftr-427	65	29	taxpayers	taxpayer	NOUN
ftr-427	65	30	,	,	PUNCT
ftr-427	65	31	corporate	corporate	ADJ
ftr-427	65	32	taxation	taxation	NOUN
ftr-427	65	33	and	and	CCONJ
ftr-427	65	34	estate	estate	NOUN
ftr-427	65	35	and	and	CCONJ
ftr-427	65	36	gift	gift	NOUN
ftr-427	65	37	taxation	taxation	NOUN
ftr-427	65	38	.	.	PUNCT
ftr-427	66	1	however	however	ADV
ftr-427	66	2	,	,	PUNCT
ftr-427	66	3	the	the	DET
ftr-427	66	4	effectiveness	effectiveness	NOUN
ftr-427	66	5	of	of	ADP
ftr-427	66	6	these	these	DET
ftr-427	66	7	techniques	technique	NOUN
ftr-427	66	8	has	have	AUX
ftr-427	66	9	been	be	AUX
ftr-427	66	10	limited	limit	VERB
ftr-427	66	11	in	in	ADP
ftr-427	66	12	recent	recent	ADJ
ftr-427	66	13	years	year	NOUN
ftr-427	66	14	by	by	ADP
ftr-427	66	15	congressional	congressional	ADJ
ftr-427	66	16	acts	act	NOUN
ftr-427	66	17	.	.	PUNCT
ftr-427	67	1	newly	newly	ADV
ftr-427	67	2	proposed	propose	VERB
ftr-427	67	3	congressional	congressional	ADJ
ftr-427	67	4	bills	bill	NOUN
ftr-427	67	5	and	and	CCONJ
ftr-427	67	6	the	the	DET
ftr-427	67	7	several	several	ADJ
ftr-427	67	8	presidential	presidential	ADJ
ftr-427	67	9	platforms	platform	NOUN
ftr-427	67	10	result	result	VERB
ftr-427	67	11	in	in	ADP
ftr-427	67	12	further	further	ADJ
ftr-427	67	13	eradication	eradication	NOUN
ftr-427	67	14	of	of	ADP
ftr-427	67	15	progressivity	progressivity	NOUN
ftr-427	67	16	.	.	PUNCT
ftr-427	68	1	whether	whether	SCONJ
ftr-427	68	2	these	these	DET
ftr-427	68	3	proposals	proposal	NOUN
ftr-427	68	4	represented	represent	VERB
ftr-427	68	5	election	election	NOUN
ftr-427	68	6	year	year	NOUN
ftr-427	68	7	political	political	ADJ
ftr-427	68	8	rhetoric	rhetoric	NOUN
ftr-427	68	9	or	or	CCONJ
ftr-427	68	10	serious	serious	ADJ
ftr-427	68	11	1	1	NUM
ftr-427	68	12	.	.	PUNCT
ftr-427	68	13	andrew	andrew	PROPN
ftr-427	68	14	mellon	mellon	PROPN
ftr-427	68	15	,	,	PUNCT
ftr-427	68	16	quoted	quote	VERB
ftr-427	68	17	in	in	ADP
ftr-427	68	18	sheldon	sheldon	PROPN
ftr-427	68	19	d.	d.	PROPN
ftr-427	68	20	pollack	pollack	PROPN
ftr-427	68	21	,	,	PUNCT
ftr-427	68	22	the	the	DET
ftr-427	68	23	failure	failure	NOUN
ftr-427	68	24	of	of	ADP
ftr-427	68	25	u.s	u.s	PROPN
ftr-427	68	26	.	.	PROPN
ftr-427	68	27	tax	tax	NOUN
ftr-427	68	28	policy	policy	NOUN
ftr-427	68	29	:	:	PUNCT
ftr-427	68	30	revenue	revenue	NOUN
ftr-427	68	31	and	and	CCONJ
ftr-427	68	32	politics	politic	NOUN
ftr-427	68	33	243	243	NUM
ftr-427	68	34	(	(	PUNCT
ftr-427	68	35	1996	1996	NUM
ftr-427	68	36	)	)	PUNCT
ftr-427	68	37	.	.	PUNCT
ftr-427	69	1	2	2	X
ftr-427	69	2	.	.	X
ftr-427	69	3	presently	presently	ADV
ftr-427	69	4	,	,	PUNCT
ftr-427	69	5	there	there	PRON
ftr-427	69	6	are	be	VERB
ftr-427	69	7	five	five	NUM
ftr-427	69	8	marginal	marginal	ADJ
ftr-427	69	9	tax	tax	NOUN
ftr-427	69	10	rates	rate	NOUN
ftr-427	69	11	under	under	ADP
ftr-427	69	12	the	the	DET
ftr-427	69	13	code	code	NOUN
ftr-427	69	14	:	:	PUNCT
ftr-427	69	15	15	15	NUM
ftr-427	69	16	%	%	NOUN
ftr-427	69	17	,	,	PUNCT
ftr-427	69	18	28	28	NUM
ftr-427	69	19	%	%	NOUN
ftr-427	69	20	,	,	PUNCT
ftr-427	69	21	31	31	NUM
ftr-427	69	22	%	%	NOUN
ftr-427	69	23	,	,	PUNCT
ftr-427	69	24	36	36	NUM
ftr-427	69	25	%	%	NOUN
ftr-427	69	26	and	and	CCONJ
ftr-427	69	27	39.6	39.6	NUM
ftr-427	69	28	%	%	NOUN
ftr-427	69	29	.	.	PUNCT
ftr-427	70	1	irc	irc	PROPN
ftr-427	70	2	§	§	PROPN
ftr-427	70	3	1	1	NUM
ftr-427	70	4	(	(	PUNCT
ftr-427	70	5	2000	2000	NUM
ftr-427	70	6	)	)	PUNCT
ftr-427	70	7	.	.	PUNCT
ftr-427	71	1	married	marry	VERB
ftr-427	71	2	individuals	individual	NOUN
ftr-427	71	3	filing	file	VERB
ftr-427	71	4	joint	joint	ADJ
ftr-427	71	5	returns	return	NOUN
ftr-427	71	6	,	,	PUNCT
ftr-427	71	7	heads	head	NOUN
ftr-427	71	8	of	of	ADP
ftr-427	71	9	households	household	NOUN
ftr-427	71	10	and	and	CCONJ
ftr-427	71	11	unmarried	unmarried	ADJ
ftr-427	71	12	individuals	individual	NOUN
ftr-427	71	13	are	be	AUX
ftr-427	71	14	subject	subject	ADJ
ftr-427	71	15	to	to	ADP
ftr-427	71	16	the	the	DET
ftr-427	71	17	highest	high	ADJ
ftr-427	71	18	tax	tax	NOUN
ftr-427	71	19	rate	rate	NOUN
ftr-427	71	20	when	when	SCONJ
ftr-427	71	21	their	their	PRON
ftr-427	71	22	annual	annual	ADJ
ftr-427	71	23	taxable	taxable	ADJ
ftr-427	71	24	incomes	income	NOUN
ftr-427	71	25	exceed	exceed	VERB
ftr-427	71	26	$	$	SYM
ftr-427	71	27	250,000	250,000	NUM
ftr-427	71	28	.	.	PUNCT
ftr-427	72	1	i	i	PRON
ftr-427	72	2	d.	d.	PROPN
ftr-427	72	3	§	§	PROPN
ftr-427	72	4	1(a),(c	1(a),(c	PROPN
ftr-427	72	5	)	)	PUNCT
ftr-427	72	6	.	.	PUNCT
ftr-427	73	1	married	marry	VERB
ftr-427	73	2	individuals	individual	NOUN
ftr-427	73	3	filing	file	VERB
ftr-427	73	4	separate	separate	ADJ
ftr-427	73	5	returns	return	NOUN
ftr-427	73	6	are	be	AUX
ftr-427	73	7	subject	subject	ADJ
ftr-427	73	8	to	to	ADP
ftr-427	73	9	the	the	DET
ftr-427	73	10	highest	high	ADJ
ftr-427	73	11	tax	tax	NOUN
ftr-427	73	12	rate	rate	NOUN
ftr-427	73	13	when	when	SCONJ
ftr-427	73	14	their	their	PRON
ftr-427	73	15	taxable	taxable	ADJ
ftr-427	73	16	incomes	income	NOUN
ftr-427	73	17	exceed	exceed	VERB
ftr-427	73	18	$	$	SYM
ftr-427	73	19	125,000	125,000	NUM
ftr-427	73	20	.	.	PUNCT
ftr-427	74	1	i	i	PRON
ftr-427	74	2	d.	d.	PROPN
ftr-427	74	3	§	§	PROPN
ftr-427	74	4	1(d	1(d	NUM
ftr-427	74	5	)	)	PUNCT
ftr-427	74	6	.	.	PUNCT
ftr-427	75	1	2001	2001	NUM
ftr-427	75	2	]	]	PUNCT
ftr-427	76	1	the	the	DET
ftr-427	76	2	widening	widen	VERB
ftr-427	76	3	gap	gap	NOUN
ftr-427	76	4	under	under	ADP
ftr-427	76	5	the	the	DET
ftr-427	76	6	internal	internal	ADJ
ftr-427	76	7	revenue	revenue	NOUN
ftr-427	76	8	code	code	NOUN
ftr-427	76	9	5	5	NUM
ftr-427	76	10	tax	tax	NOUN
ftr-427	76	11	proposals	proposal	NOUN
ftr-427	76	12	,	,	PUNCT
ftr-427	76	13	they	they	PRON
ftr-427	76	14	generally	generally	ADV
ftr-427	76	15	provided	provide	VERB
ftr-427	76	16	substantial	substantial	ADJ
ftr-427	76	17	tax	tax	NOUN
ftr-427	76	18	savings	saving	NOUN
ftr-427	76	19	to	to	ADP
ftr-427	76	20	the	the	DET
ftr-427	76	21	wealthy	wealthy	ADJ
ftr-427	76	22	and	and	CCONJ
ftr-427	76	23	little	little	ADJ
ftr-427	76	24	benefit	benefit	NOUN
ftr-427	76	25	to	to	ADP
ftr-427	76	26	lower	low	ADJ
ftr-427	76	27	income	income	NOUN
ftr-427	76	28	taxpayers	taxpayer	NOUN
ftr-427	76	29	.	.	PUNCT
ftr-427	77	1	for	for	ADP
ftr-427	77	2	example	example	NOUN
ftr-427	77	3	,	,	PUNCT
ftr-427	77	4	president	president	PROPN
ftr-427	77	5	george	george	PROPN
ftr-427	77	6	w.	w.	PROPN
ftr-427	77	7	bush	bush	PROPN
ftr-427	77	8	’s	’s	PART
ftr-427	77	9	presidential	presidential	ADJ
ftr-427	77	10	platform	platform	NOUN
ftr-427	77	11	included	include	VERB
ftr-427	77	12	a	a	DET
ftr-427	77	13	substantial	substantial	ADJ
ftr-427	77	14	tax	tax	NOUN
ftr-427	77	15	cut	cut	NOUN
ftr-427	77	16	.	.	PUNCT
ftr-427	78	1	under	under	ADP
ftr-427	78	2	this	this	DET
ftr-427	78	3	proposal	proposal	NOUN
ftr-427	78	4	,	,	PUNCT
ftr-427	78	5	52.6	52.6	NUM
ftr-427	78	6	%	%	NOUN
ftr-427	78	7	of	of	ADP
ftr-427	78	8	the	the	DET
ftr-427	78	9	tax	tax	NOUN
ftr-427	78	10	cuts	cut	NOUN
ftr-427	78	11	were	be	AUX
ftr-427	78	12	geared	gear	VERB
ftr-427	78	13	toward	toward	ADP
ftr-427	78	14	taxpayers	taxpayer	NOUN
ftr-427	78	15	in	in	ADP
ftr-427	78	16	the	the	DET
ftr-427	78	17	top	top	ADJ
ftr-427	78	18	5	5	NUM
ftr-427	78	19	%	%	NOUN
ftr-427	78	20	income	income	NOUN
ftr-427	78	21	level	level	NOUN
ftr-427	78	22	while	while	SCONJ
ftr-427	78	23	only	only	ADV
ftr-427	78	24	11	11	NUM
ftr-427	78	25	%	%	NOUN
ftr-427	78	26	would	would	AUX
ftr-427	78	27	benefit	benefit	VERB
ftr-427	78	28	taxpayers	taxpayer	NOUN
ftr-427	78	29	in	in	ADP
ftr-427	78	30	the	the	DET
ftr-427	78	31	bottom	bottom	ADJ
ftr-427	78	32	60	60	NUM
ftr-427	78	33	%	%	NOUN
ftr-427	78	34	income	income	NOUN
ftr-427	78	35	level	level	NOUN
ftr-427	78	36	.	.	PUNCT
ftr-427	79	1	prior3	prior3	PROPN
ftr-427	79	2	to	to	ADP
ftr-427	79	3	withdrawing	withdraw	VERB
ftr-427	79	4	from	from	ADP
ftr-427	79	5	the	the	DET
ftr-427	79	6	election	election	NOUN
ftr-427	79	7	,	,	PUNCT
ftr-427	79	8	presidential	presidential	ADJ
ftr-427	79	9	candidate	candidate	NOUN
ftr-427	79	10	senator	senator	NOUN
ftr-427	79	11	john	john	PROPN
ftr-427	79	12	mccain	mccain	PROPN
ftr-427	79	13	proposed	propose	VERB
ftr-427	79	14	tax	tax	NOUN
ftr-427	79	15	cuts	cut	NOUN
ftr-427	79	16	where	where	SCONJ
ftr-427	79	17	34.9	34.9	NUM
ftr-427	79	18	%	%	NOUN
ftr-427	79	19	of	of	ADP
ftr-427	79	20	the	the	DET
ftr-427	79	21	benefits	benefit	NOUN
ftr-427	79	22	would	would	AUX
ftr-427	79	23	go	go	VERB
ftr-427	79	24	to	to	ADP
ftr-427	79	25	taxpayers	taxpayer	NOUN
ftr-427	79	26	whose	whose	DET
ftr-427	79	27	income	income	NOUN
ftr-427	79	28	was	be	AUX
ftr-427	79	29	in	in	ADP
ftr-427	79	30	the	the	DET
ftr-427	79	31	top	top	ADJ
ftr-427	79	32	5	5	NUM
ftr-427	79	33	%	%	NOUN
ftr-427	79	34	.	.	PUNCT
ftr-427	80	1	only	only	ADV
ftr-427	80	2	6.7	6.7	NUM
ftr-427	80	3	%	%	NOUN
ftr-427	80	4	of	of	ADP
ftr-427	80	5	the	the	DET
ftr-427	80	6	benefits	benefit	NOUN
ftr-427	80	7	would	would	AUX
ftr-427	80	8	have	have	AUX
ftr-427	80	9	gone	go	VERB
ftr-427	80	10	to4	to4	NOUN
ftr-427	80	11	taxpayers	taxpayer	NOUN
ftr-427	80	12	in	in	ADP
ftr-427	80	13	the	the	DET
ftr-427	80	14	bottom	bottom	ADJ
ftr-427	80	15	60	60	NUM
ftr-427	80	16	%	%	NOUN
ftr-427	80	17	income	income	NOUN
ftr-427	80	18	level	level	NOUN
ftr-427	80	19	.	.	PUNCT
ftr-427	81	1	major	major	ADJ
ftr-427	81	2	tax	tax	NOUN
ftr-427	81	3	bills	bill	NOUN
ftr-427	81	4	that	that	PRON
ftr-427	81	5	had	have	VERB
ftr-427	81	6	received5	received5	ADJ
ftr-427	81	7	favorable	favorable	ADJ
ftr-427	81	8	votes	vote	NOUN
ftr-427	81	9	from	from	ADP
ftr-427	81	10	congress	congress	PROPN
ftr-427	81	11	resulted	result	VERB
ftr-427	81	12	in	in	ADP
ftr-427	81	13	the	the	DET
ftr-427	81	14	top	top	ADJ
ftr-427	81	15	1	1	NUM
ftr-427	81	16	%	%	NOUN
ftr-427	81	17	taxpayers	taxpayer	NOUN
ftr-427	81	18	receiving	receive	VERB
ftr-427	81	19	average	average	ADJ
ftr-427	81	20	tax	tax	NOUN
ftr-427	81	21	benefits	benefit	NOUN
ftr-427	81	22	84	84	NUM
ftr-427	81	23	times	time	NOUN
ftr-427	81	24	that	that	PRON
ftr-427	81	25	of	of	ADP
ftr-427	81	26	the	the	DET
ftr-427	81	27	bottom	bottom	ADJ
ftr-427	81	28	80	80	NUM
ftr-427	81	29	%	%	NOUN
ftr-427	81	30	of	of	ADP
ftr-427	81	31	taxpayers.6	taxpayers.6	PROPN
ftr-427	81	32	in	in	ADP
ftr-427	81	33	light	light	NOUN
ftr-427	81	34	of	of	ADP
ftr-427	81	35	these	these	DET
ftr-427	81	36	proposals	proposal	NOUN
ftr-427	81	37	and	and	CCONJ
ftr-427	81	38	tax	tax	NOUN
ftr-427	81	39	legislation	legislation	NOUN
ftr-427	81	40	that	that	PRON
ftr-427	81	41	congress	congress	PROPN
ftr-427	81	42	has	have	AUX
ftr-427	81	43	already	already	ADV
ftr-427	81	44	enacted	enact	VERB
ftr-427	81	45	,	,	PUNCT
ftr-427	81	46	the	the	DET
ftr-427	81	47	oft	oft	ADV
ftr-427	81	48	-	-	PUNCT
ftr-427	81	49	debated	debate	VERB
ftr-427	81	50	issue	issue	NOUN
ftr-427	81	51	of	of	ADP
ftr-427	81	52	whether	whether	SCONJ
ftr-427	81	53	progressive	progressive	ADJ
ftr-427	81	54	tax	tax	NOUN
ftr-427	81	55	system	system	NOUN
ftr-427	81	56	is	be	AUX
ftr-427	81	57	optimal	optimal	ADJ
ftr-427	81	58	needs	need	NOUN
ftr-427	81	59	to	to	PART
ftr-427	81	60	be	be	AUX
ftr-427	81	61	reconsidered	reconsider	VERB
ftr-427	81	62	.	.	PUNCT
ftr-427	82	1	there	there	PRON
ftr-427	82	2	has	have	AUX
ftr-427	82	3	always	always	ADV
ftr-427	82	4	been	be	AUX
ftr-427	82	5	little	little	ADJ
ftr-427	82	6	agreement	agreement	NOUN
ftr-427	82	7	amongst	amongst	ADP
ftr-427	82	8	scholars	scholar	NOUN
ftr-427	82	9	on	on	ADP
ftr-427	82	10	whether	whether	SCONJ
ftr-427	82	11	the	the	DET
ftr-427	82	12	progressive	progressive	ADJ
ftr-427	82	13	tax	tax	NOUN
ftr-427	82	14	system	system	NOUN
ftr-427	82	15	is	be	AUX
ftr-427	82	16	fair	fair	ADJ
ftr-427	82	17	or	or	CCONJ
ftr-427	82	18	whether	whether	SCONJ
ftr-427	82	19	some	some	DET
ftr-427	82	20	other	other	ADJ
ftr-427	82	21	system	system	NOUN
ftr-427	82	22	,	,	PUNCT
ftr-427	82	23	such	such	ADJ
ftr-427	82	24	as	as	ADP
ftr-427	82	25	proportional	proportional	ADJ
ftr-427	82	26	taxation	taxation	NOUN
ftr-427	82	27	or	or	CCONJ
ftr-427	82	28	a	a	DET
ftr-427	82	29	consumption	consumption	NOUN
ftr-427	82	30	-	-	PUNCT
ftr-427	82	31	based	base	VERB
ftr-427	82	32	system	system	NOUN
ftr-427	82	33	is	be	AUX
ftr-427	82	34	superior	superior	ADJ
ftr-427	82	35	.	.	PUNCT
ftr-427	83	1	in	in	ADP
ftr-427	83	2	1998	1998	NUM
ftr-427	83	3	,	,	PUNCT
ftr-427	83	4	professors	professors	PROPN
ftr-427	83	5	martin	martin	PROPN
ftr-427	83	6	j.	j.	PROPN
ftr-427	83	7	mcmahon	mcmahon	PROPN
ftr-427	83	8	,	,	PUNCT
ftr-427	83	9	jr	jr	PROPN
ftr-427	83	10	.	.	PROPN
ftr-427	83	11	and	and	CCONJ
ftr-427	83	12	alice	alice	PROPN
ftr-427	83	13	g.	g.	PROPN
ftr-427	83	14	abreu7	abreu7	PROPN
ftr-427	83	15	wrote	write	VERB
ftr-427	83	16	a	a	DET
ftr-427	83	17	law	law	NOUN
ftr-427	83	18	review	review	NOUN
ftr-427	83	19	article	article	NOUN
ftr-427	83	20	critically	critically	ADV
ftr-427	83	21	analyzing	analyze	VERB
ftr-427	83	22	empirical	empirical	ADJ
ftr-427	83	23	data	datum	NOUN
ftr-427	83	24	on	on	ADP
ftr-427	83	25	changes	change	NOUN
ftr-427	83	26	in	in	ADP
ftr-427	83	27	the	the	DET
ftr-427	83	28	distribution	distribution	NOUN
ftr-427	83	29	in	in	ADP
ftr-427	83	30	income	income	NOUN
ftr-427	83	31	with	with	ADP
ftr-427	83	32	total	total	ADJ
ftr-427	83	33	taxes	taxis	NOUN
ftr-427	83	34	paid	pay	VERB
ftr-427	83	35	between	between	ADP
ftr-427	83	36	1977	1977	NUM
ftr-427	83	37	and	and	CCONJ
ftr-427	83	38	1990	1990	NUM
ftr-427	83	39	.	.	PUNCT
ftr-427	84	1	the8	the8	NOUN
ftr-427	84	2	empirical	empirical	ADJ
ftr-427	84	3	data	datum	NOUN
ftr-427	84	4	supported	support	VERB
ftr-427	84	5	a	a	DET
ftr-427	84	6	finding	finding	NOUN
ftr-427	84	7	that	that	SCONJ
ftr-427	84	8	although	although	SCONJ
ftr-427	84	9	the	the	DET
ftr-427	84	10	income	income	NOUN
ftr-427	84	11	of	of	ADP
ftr-427	84	12	taxpayers	taxpayer	NOUN
ftr-427	84	13	in	in	ADP
ftr-427	84	14	the	the	DET
ftr-427	84	15	top	top	ADJ
ftr-427	84	16	income	income	NOUN
ftr-427	84	17	percentile	percentile	NOUN
ftr-427	84	18	has	have	AUX
ftr-427	84	19	increased	increase	VERB
ftr-427	84	20	precipitously	precipitously	ADV
ftr-427	84	21	,	,	PUNCT
ftr-427	84	22	their	their	PRON
ftr-427	84	23	federal	federal	ADJ
ftr-427	84	24	income	income	NOUN
ftr-427	84	25	tax	tax	NOUN
ftr-427	84	26	burden	burden	NOUN
ftr-427	84	27	has	have	AUX
ftr-427	84	28	not	not	PART
ftr-427	84	29	increased	increase	VERB
ftr-427	84	30	proportionately	proportionately	ADV
ftr-427	84	31	.	.	PUNCT
ftr-427	85	1	the	the	DET
ftr-427	85	2	article	article	NOUN
ftr-427	85	3	points	point	VERB
ftr-427	85	4	out	out	ADP
ftr-427	85	5	that	that	SCONJ
ftr-427	85	6	the	the	DET
ftr-427	85	7	after-9	after-9	NUM
ftr-427	85	8	tax	tax	NOUN
ftr-427	85	9	income	income	NOUN
ftr-427	85	10	of	of	ADP
ftr-427	85	11	taxpayers	taxpayer	NOUN
ftr-427	85	12	in	in	ADP
ftr-427	85	13	the	the	DET
ftr-427	85	14	top	top	ADJ
ftr-427	85	15	10	10	NUM
ftr-427	85	16	%	%	NOUN
ftr-427	85	17	has	have	AUX
ftr-427	85	18	increased	increase	VERB
ftr-427	85	19	between	between	ADP
ftr-427	85	20	1977	1977	NUM
ftr-427	85	21	and	and	CCONJ
ftr-427	85	22	1990	1990	NUM
ftr-427	85	23	,	,	PUNCT
ftr-427	85	24	while	while	SCONJ
ftr-427	85	25	it	it	PRON
ftr-427	85	26	has	have	AUX
ftr-427	85	27	decreased	decrease	VERB
ftr-427	85	28	for	for	ADP
ftr-427	85	29	all	all	DET
ftr-427	85	30	other	other	ADJ
ftr-427	85	31	taxpayers	taxpayer	NOUN
ftr-427	85	32	.	.	PUNCT
ftr-427	86	1	this	this	DET
ftr-427	86	2	apparent	apparent	ADJ
ftr-427	86	3	trend	trend	NOUN
ftr-427	86	4	that	that	DET
ftr-427	86	5	results10	results10	NOUN
ftr-427	86	6	in	in	ADP
ftr-427	86	7	weakened	weakened	ADJ
ftr-427	86	8	progressivity	progressivity	NOUN
ftr-427	86	9	has	have	AUX
ftr-427	86	10	continued	continue	VERB
ftr-427	86	11	throughout	throughout	ADP
ftr-427	86	12	the	the	DET
ftr-427	86	13	1990s	1990s	NUM
ftr-427	86	14	.	.	PUNCT
ftr-427	87	1	professors11	professors11	NOUN
ftr-427	87	2	3	3	X
ftr-427	87	3	.	.	X
ftr-427	88	1	see	see	VERB
ftr-427	88	2	richard	richard	PROPN
ftr-427	88	3	w.	w.	PROPN
ftr-427	88	4	stevenson	stevenson	PROPN
ftr-427	88	5	,	,	PUNCT
ftr-427	88	6	mccain	mccain	PROPN
ftr-427	88	7	to	to	PART
ftr-427	88	8	propose	propose	VERB
ftr-427	88	9	middle	middle	ADJ
ftr-427	88	10	-	-	PUNCT
ftr-427	88	11	class	class	NOUN
ftr-427	88	12	tax	tax	NOUN
ftr-427	88	13	cut	cut	NOUN
ftr-427	88	14	and	and	CCONJ
ftr-427	88	15	private	private	ADJ
ftr-427	88	16	accounts	account	NOUN
ftr-427	88	17	within	within	ADP
ftr-427	88	18	social	social	ADJ
ftr-427	88	19	security	security	NOUN
ftr-427	88	20	,	,	PUNCT
ftr-427	88	21	n.y	n.y	PROPN
ftr-427	88	22	.	.	PROPN
ftr-427	88	23	times	times	PROPN
ftr-427	88	24	,	,	PUNCT
ftr-427	88	25	jan	jan	PROPN
ftr-427	88	26	.	.	PROPN
ftr-427	88	27	11	11	NUM
ftr-427	88	28	,	,	PUNCT
ftr-427	88	29	2000	2000	NUM
ftr-427	88	30	,	,	PUNCT
ftr-427	88	31	at	at	ADP
ftr-427	88	32	a23	a23	PROPN
ftr-427	88	33	(	(	PUNCT
ftr-427	88	34	noting	note	VERB
ftr-427	88	35	arguments	argument	NOUN
ftr-427	88	36	from	from	ADP
ftr-427	88	37	independent	independent	ADJ
ftr-427	88	38	analysts	analyst	NOUN
ftr-427	88	39	that	that	SCONJ
ftr-427	88	40	mccain	mccain	PROPN
ftr-427	88	41	proposal	proposal	NOUN
ftr-427	88	42	would	would	AUX
ftr-427	88	43	favor	favor	VERB
ftr-427	88	44	wealthy	wealthy	ADJ
ftr-427	88	45	taxpayers	taxpayer	NOUN
ftr-427	88	46	)	)	PUNCT
ftr-427	88	47	.	.	PUNCT
ftr-427	89	1	4	4	X
ftr-427	89	2	.	.	X
ftr-427	89	3	see	see	VERB
ftr-427	89	4	i	i	PRON
ftr-427	89	5	d.	d.	PROPN
ftr-427	89	6	5	5	NUM
ftr-427	89	7	.	.	PUNCT
ftr-427	90	1	see	see	VERB
ftr-427	90	2	i	i	PRON
ftr-427	90	3	d.	d.	PROPN
ftr-427	90	4	6	6	NUM
ftr-427	90	5	.	.	PUNCT
ftr-427	91	1	john	john	PROPN
ftr-427	91	2	d.	d.	PROPN
ftr-427	91	3	mckinnon	mckinnon	PROPN
ftr-427	91	4	,	,	PUNCT
ftr-427	91	5	white	white	PROPN
ftr-427	91	6	house	house	PROPN
ftr-427	91	7	takes	take	VERB
ftr-427	91	8	on	on	ADP
ftr-427	91	9	gop	gop	PROPN
ftr-427	91	10	’s	’s	PART
ftr-427	91	11	tax	tax	NOUN
ftr-427	91	12	cuts	cut	NOUN
ftr-427	91	13	,	,	PUNCT
ftr-427	91	14	says	say	VERB
ftr-427	91	15	they	they	PRON
ftr-427	91	16	favor	favor	VERB
ftr-427	91	17	top	top	ADJ
ftr-427	91	18	1	1	NUM
ftr-427	91	19	%	%	NOUN
ftr-427	91	20	,	,	PUNCT
ftr-427	91	21	balloon	balloon	NOUN
ftr-427	91	22	later	later	ADV
ftr-427	91	23	,	,	PUNCT
ftr-427	91	24	wall	wall	PROPN
ftr-427	91	25	st	st	PROPN
ftr-427	91	26	.	.	PROPN
ftr-427	91	27	j.	j.	PROPN
ftr-427	91	28	,	,	PUNCT
ftr-427	91	29	july	july	PROPN
ftr-427	91	30	18	18	NUM
ftr-427	91	31	,	,	PUNCT
ftr-427	91	32	2000	2000	NUM
ftr-427	91	33	,	,	PUNCT
ftr-427	91	34	at	at	ADP
ftr-427	91	35	a24	a24	PROPN
ftr-427	91	36	(	(	PUNCT
ftr-427	91	37	reporting	report	VERB
ftr-427	91	38	treasury	treasury	NOUN
ftr-427	91	39	contention	contention	NOUN
ftr-427	91	40	that	that	SCONJ
ftr-427	91	41	republican	republican	ADJ
ftr-427	91	42	tax	tax	NOUN
ftr-427	91	43	proposal	proposal	NOUN
ftr-427	91	44	overwhelmingly	overwhelmingly	ADV
ftr-427	91	45	favored	favor	VERB
ftr-427	91	46	wealthy	wealthy	ADJ
ftr-427	91	47	taxpayers	taxpayer	NOUN
ftr-427	91	48	)	)	PUNCT
ftr-427	91	49	.	.	PUNCT
ftr-427	92	1	7	7	X
ftr-427	92	2	.	.	X
ftr-427	92	3	see	see	VERB
ftr-427	92	4	infra	infra	NOUN
ftr-427	92	5	text	text	NOUN
ftr-427	92	6	accompanying	accompany	VERB
ftr-427	92	7	notes	note	NOUN
ftr-427	92	8	27	27	NUM
ftr-427	92	9	-	-	SYM
ftr-427	92	10	34	34	NUM
ftr-427	92	11	.	.	NOUN
ftr-427	92	12	8	8	NUM
ftr-427	92	13	.	.	PUNCT
ftr-427	93	1	martin	martin	PROPN
ftr-427	93	2	j.	j.	PROPN
ftr-427	93	3	mcmahon	mcmahon	PROPN
ftr-427	93	4	,	,	PUNCT
ftr-427	93	5	jr	jr	PROPN
ftr-427	93	6	.	.	PROPN
ftr-427	93	7	&	&	CCONJ
ftr-427	93	8	alice	alice	PROPN
ftr-427	93	9	g.	g.	PROPN
ftr-427	93	10	abreu	abreu	PROPN
ftr-427	93	11	,	,	PUNCT
ftr-427	93	12	winner	winner	NOUN
ftr-427	93	13	-	-	PUNCT
ftr-427	93	14	take	take	VERB
ftr-427	93	15	-	-	PUNCT
ftr-427	93	16	all	all	PRON
ftr-427	93	17	markets	market	NOUN
ftr-427	93	18	:	:	PUNCT
ftr-427	93	19	easing	ease	VERB
ftr-427	93	20	the	the	DET
ftr-427	93	21	case	case	NOUN
ftr-427	93	22	for	for	ADP
ftr-427	93	23	progressive	progressive	ADJ
ftr-427	93	24	taxation	taxation	NOUN
ftr-427	93	25	,	,	PUNCT
ftr-427	93	26	4	4	NUM
ftr-427	93	27	fla	fla	NOUN
ftr-427	93	28	.	.	PUNCT
ftr-427	94	1	tax	tax	PROPN
ftr-427	94	2	rev	rev	PROPN
ftr-427	94	3	.	.	PROPN
ftr-427	94	4	1	1	NUM
ftr-427	94	5	(	(	PUNCT
ftr-427	94	6	1998	1998	NUM
ftr-427	94	7	)	)	PUNCT
ftr-427	95	1	[	[	X
ftr-427	95	2	hereinafter	hereinafter	NOUN
ftr-427	95	3	mcmahon	mcmahon	PROPN
ftr-427	95	4	&	&	CCONJ
ftr-427	95	5	abreu	abreu	PROPN
ftr-427	95	6	]	]	X
ftr-427	95	7	.	.	PUNCT
ftr-427	96	1	9	9	X
ftr-427	96	2	.	.	X
ftr-427	96	3	see	see	VERB
ftr-427	96	4	i	i	PRON
ftr-427	96	5	d.	d.	PROPN
ftr-427	96	6	at	at	ADP
ftr-427	96	7	7	7	NUM
ftr-427	96	8	-	-	SYM
ftr-427	96	9	8	8	NUM
ftr-427	96	10	.	.	PUNCT
ftr-427	96	11	10	10	NUM
ftr-427	96	12	.	.	PUNCT
ftr-427	97	1	see	see	VERB
ftr-427	97	2	i	i	PRON
ftr-427	97	3	d.	d.	PROPN
ftr-427	97	4	at	at	ADP
ftr-427	97	5	19	19	NUM
ftr-427	97	6	-	-	SYM
ftr-427	97	7	20	20	NUM
ftr-427	97	8	.	.	PUNCT
ftr-427	98	1	11	11	NUM
ftr-427	98	2	.	.	PUNCT
ftr-427	99	1	see	see	VERB
ftr-427	99	2	internal	internal	ADJ
ftr-427	99	3	revenue	revenue	NOUN
ftr-427	99	4	service	service	NOUN
ftr-427	99	5	,	,	PUNCT
ftr-427	99	6	19	19	NUM
ftr-427	99	7	statistics	statistic	NOUN
ftr-427	99	8	of	of	ADP
ftr-427	99	9	income	income	NOUN
ftr-427	99	10	bulletin	bulletin	NOUN
ftr-427	99	11	197	197	NUM
ftr-427	99	12	(	(	PUNCT
ftr-427	99	13	summer	summer	NOUN
ftr-427	99	14	1999	1999	NUM
ftr-427	99	15	)	)	PUNCT
ftr-427	99	16	(	(	PUNCT
ftr-427	99	17	illustrating	illustrate	VERB
ftr-427	99	18	that	that	PRON
ftr-427	99	19	for	for	ADP
ftr-427	99	20	tax	tax	NOUN
ftr-427	99	21	years	year	NOUN
ftr-427	99	22	1995	1995	NUM
ftr-427	99	23	to	to	ADP
ftr-427	99	24	1997	1997	NUM
ftr-427	99	25	,	,	PUNCT
ftr-427	99	26	lower	low	ADJ
ftr-427	99	27	income	income	NOUN
ftr-427	99	28	taxpayers	taxpayer	NOUN
ftr-427	99	29	generally	generally	ADV
ftr-427	99	30	paid	pay	VERB
ftr-427	99	31	an	an	DET
ftr-427	99	32	increasing	increase	VERB
ftr-427	99	33	amount	amount	NOUN
ftr-427	99	34	of	of	ADP
ftr-427	99	35	their	their	PRON
ftr-427	99	36	adjusted	adjust	VERB
ftr-427	99	37	gross	gross	ADJ
ftr-427	99	38	income	income	NOUN
ftr-427	99	39	in	in	ADP
ftr-427	99	40	taxes	taxis	NOUN
ftr-427	99	41	,	,	PUNCT
ftr-427	99	42	while	while	SCONJ
ftr-427	99	43	higher	high	ADJ
ftr-427	99	44	income	income	NOUN
ftr-427	99	45	taxpayers	taxpayer	NOUN
ftr-427	99	46	paid	pay	VERB
ftr-427	99	47	a	a	DET
ftr-427	99	48	decreasing	decrease	VERB
ftr-427	99	49	amount	amount	NOUN
ftr-427	99	50	of	of	ADP
ftr-427	99	51	their	their	PRON
ftr-427	99	52	adjusted	adjust	VERB
ftr-427	99	53	gross	gross	ADJ
ftr-427	99	54	income	income	NOUN
ftr-427	99	55	in	in	ADP
ftr-427	99	56	taxes	taxis	NOUN
ftr-427	99	57	)	)	PUNCT
ftr-427	99	58	.	.	PUNCT
ftr-427	100	1	6	6	NUM
ftr-427	100	2	florida	florida	PROPN
ftr-427	100	3	tax	tax	NOUN
ftr-427	100	4	review	review	NOUN
ftr-427	100	5	[	[	X
ftr-427	100	6	vol	vol	NOUN
ftr-427	100	7	.	.	PUNCT
ftr-427	101	1	5:1	5:1	NUM
ftr-427	101	2	mcmahon	mcmahon	PROPN
ftr-427	101	3	and	and	CCONJ
ftr-427	101	4	abreu	abreu	PROPN
ftr-427	101	5	further	far	ADV
ftr-427	101	6	point	point	VERB
ftr-427	101	7	out	out	ADP
ftr-427	101	8	that	that	SCONJ
ftr-427	101	9	the	the	DET
ftr-427	101	10	increase	increase	NOUN
ftr-427	101	11	is	be	AUX
ftr-427	101	12	greater	great	ADJ
ftr-427	101	13	for	for	ADP
ftr-427	101	14	taxpayers	taxpayer	NOUN
ftr-427	101	15	in	in	ADP
ftr-427	101	16	the	the	DET
ftr-427	101	17	top	top	ADJ
ftr-427	101	18	1	1	NUM
ftr-427	101	19	%	%	NOUN
ftr-427	101	20	.	.	PUNCT
ftr-427	102	1	congress	congress	PROPN
ftr-427	102	2	has	have	AUX
ftr-427	102	3	made	make	VERB
ftr-427	102	4	several	several	ADJ
ftr-427	102	5	amendments	amendment	NOUN
ftr-427	102	6	to	to	ADP
ftr-427	102	7	the	the	DET
ftr-427	102	8	code	code	NOUN
ftr-427	102	9	and12	and12	PROPN
ftr-427	102	10	created	create	VERB
ftr-427	102	11	more	more	ADJ
ftr-427	102	12	progressivity	progressivity	NOUN
ftr-427	102	13	between	between	ADP
ftr-427	102	14	the	the	DET
ftr-427	102	15	middle	middle	NOUN
ftr-427	102	16	to	to	ADP
ftr-427	102	17	upper	upper	ADJ
ftr-427	102	18	income	income	NOUN
ftr-427	102	19	bracket	bracket	NOUN
ftr-427	102	20	and	and	CCONJ
ftr-427	102	21	the	the	DET
ftr-427	102	22	wealthiest	wealthy	ADJ
ftr-427	102	23	taxpayers	taxpayer	NOUN
ftr-427	102	24	through	through	ADP
ftr-427	102	25	the	the	DET
ftr-427	102	26	use	use	NOUN
ftr-427	102	27	of	of	ADP
ftr-427	102	28	phase	phase	NOUN
ftr-427	102	29	-	-	PUNCT
ftr-427	102	30	outs	out	NOUN
ftr-427	102	31	.	.	PUNCT
ftr-427	103	1	specifically	specifically	ADV
ftr-427	103	2	,	,	PUNCT
ftr-427	103	3	congress	congress	PROPN
ftr-427	103	4	enacted	enact	VERB
ftr-427	103	5	the	the	DET
ftr-427	103	6	child	child	NOUN
ftr-427	103	7	tax	tax	NOUN
ftr-427	103	8	credit	credit	NOUN
ftr-427	103	9	,	,	PUNCT
ftr-427	103	10	roth	roth	PROPN
ftr-427	103	11	iras	ira	NOUN
ftr-427	103	12	,	,	PUNCT
ftr-427	103	13	education	education	NOUN
ftr-427	103	14	iras	ira	NOUN
ftr-427	103	15	,	,	PUNCT
ftr-427	103	16	and	and	CCONJ
ftr-427	103	17	hope	hope	NOUN
ftr-427	103	18	and	and	CCONJ
ftr-427	103	19	lifetime	lifetime	NOUN
ftr-427	103	20	learning	learn	VERB
ftr-427	103	21	credits	credit	NOUN
ftr-427	103	22	.	.	PUNCT
ftr-427	104	1	all	all	PRON
ftr-427	104	2	of	of	ADP
ftr-427	104	3	these	these	DET
ftr-427	104	4	tax	tax	NOUN
ftr-427	104	5	benefits	benefit	NOUN
ftr-427	104	6	are	be	AUX
ftr-427	104	7	phased	phase	VERB
ftr-427	104	8	out	out	ADP
ftr-427	104	9	based	base	VERB
ftr-427	104	10	on	on	ADP
ftr-427	104	11	a	a	DET
ftr-427	104	12	taxpayer	taxpayer	NOUN
ftr-427	104	13	’s	’s	PART
ftr-427	104	14	adjusted	adjust	VERB
ftr-427	104	15	gross	gross	ADJ
ftr-427	104	16	income	income	NOUN
ftr-427	104	17	.	.	PUNCT
ftr-427	105	1	with	with	ADP
ftr-427	105	2	the	the	DET
ftr-427	105	3	exception	exception	NOUN
ftr-427	105	4	of	of	ADP
ftr-427	105	5	the	the	DET
ftr-427	105	6	child	child	NOUN
ftr-427	105	7	tax	tax	NOUN
ftr-427	105	8	credit	credit	NOUN
ftr-427	105	9	,	,	PUNCT
ftr-427	105	10	these	these	DET
ftr-427	105	11	tax	tax	NOUN
ftr-427	105	12	benefits	benefit	NOUN
ftr-427	105	13	primarily	primarily	ADV
ftr-427	105	14	benefit	benefit	VERB
ftr-427	105	15	the	the	DET
ftr-427	105	16	middle	middle	NOUN
ftr-427	105	17	to	to	ADP
ftr-427	105	18	upper	upper	ADJ
ftr-427	105	19	income	income	NOUN
ftr-427	105	20	taxpayer	taxpayer	NOUN
ftr-427	105	21	.	.	PUNCT
ftr-427	106	1	hence	hence	ADV
ftr-427	106	2	,	,	PUNCT
ftr-427	106	3	congress	congress	PROPN
ftr-427	106	4	has	have	AUX
ftr-427	106	5	made	make	VERB
ftr-427	106	6	some	some	DET
ftr-427	106	7	inroad	inroad	NOUN
ftr-427	106	8	toward	toward	ADP
ftr-427	106	9	protecting	protect	VERB
ftr-427	106	10	progressivity	progressivity	NOUN
ftr-427	106	11	between	between	ADP
ftr-427	106	12	the	the	DET
ftr-427	106	13	middle	middle	ADJ
ftr-427	106	14	class	class	NOUN
ftr-427	106	15	and	and	CCONJ
ftr-427	106	16	the	the	DET
ftr-427	106	17	upper	upper	ADJ
ftr-427	106	18	class.13	class.13	NOUN
ftr-427	106	19	while	while	SCONJ
ftr-427	106	20	it	it	PRON
ftr-427	106	21	is	be	AUX
ftr-427	106	22	apparent	apparent	ADJ
ftr-427	106	23	that	that	SCONJ
ftr-427	106	24	most	most	ADJ
ftr-427	106	25	of	of	ADP
ftr-427	106	26	the	the	DET
ftr-427	106	27	recently	recently	ADV
ftr-427	106	28	enacted	enact	VERB
ftr-427	106	29	tax	tax	NOUN
ftr-427	106	30	benefits	benefit	NOUN
ftr-427	106	31	do	do	AUX
ftr-427	106	32	not	not	PART
ftr-427	106	33	benefit	benefit	VERB
ftr-427	106	34	the	the	DET
ftr-427	106	35	wealthiest	wealthy	ADJ
ftr-427	106	36	taxpayers	taxpayer	NOUN
ftr-427	106	37	,	,	PUNCT
ftr-427	106	38	because	because	SCONJ
ftr-427	106	39	of	of	ADP
ftr-427	106	40	the	the	DET
ftr-427	106	41	use	use	NOUN
ftr-427	106	42	of	of	ADP
ftr-427	106	43	phase	phase	NOUN
ftr-427	106	44	-	-	PUNCT
ftr-427	106	45	outs	out	NOUN
ftr-427	106	46	,	,	PUNCT
ftr-427	106	47	they	they	PRON
ftr-427	106	48	also	also	ADV
ftr-427	106	49	do	do	AUX
ftr-427	106	50	not	not	PART
ftr-427	106	51	benefit	benefit	VERB
ftr-427	106	52	the	the	DET
ftr-427	106	53	lower	low	ADJ
ftr-427	106	54	income	income	NOUN
ftr-427	106	55	taxpayers	taxpayer	NOUN
ftr-427	106	56	.	.	PUNCT
ftr-427	107	1	one	one	NUM
ftr-427	107	2	group	group	NOUN
ftr-427	107	3	of	of	ADP
ftr-427	107	4	taxpayers	taxpayer	NOUN
ftr-427	107	5	that	that	PRON
ftr-427	107	6	is	be	AUX
ftr-427	107	7	particularly	particularly	ADV
ftr-427	107	8	affected	affect	VERB
ftr-427	107	9	by	by	ADP
ftr-427	107	10	this	this	DET
ftr-427	107	11	problem	problem	NOUN
ftr-427	107	12	is	be	AUX
ftr-427	107	13	the	the	DET
ftr-427	107	14	low	low	ADJ
ftr-427	107	15	to	to	ADP
ftr-427	107	16	middle	middle	ADJ
ftr-427	107	17	class	class	NOUN
ftr-427	107	18	taxpayer	taxpayer	NOUN
ftr-427	107	19	.	.	PUNCT
ftr-427	108	1	assume	assume	VERB
ftr-427	108	2	,	,	PUNCT
ftr-427	108	3	for	for	ADP
ftr-427	108	4	example	example	NOUN
ftr-427	108	5	,	,	PUNCT
ftr-427	108	6	that	that	SCONJ
ftr-427	108	7	a	a	DET
ftr-427	108	8	married	married	ADJ
ftr-427	108	9	couple	couple	NOUN
ftr-427	108	10	has	have	VERB
ftr-427	108	11	three	three	NUM
ftr-427	108	12	children	child	NOUN
ftr-427	108	13	and	and	CCONJ
ftr-427	108	14	adjusted	adjust	VERB
ftr-427	108	15	gross	gross	ADJ
ftr-427	108	16	income	income	NOUN
ftr-427	108	17	of	of	ADP
ftr-427	108	18	$	$	SYM
ftr-427	108	19	35,000	35,000	NUM
ftr-427	108	20	during	during	ADP
ftr-427	108	21	the	the	DET
ftr-427	108	22	year	year	NOUN
ftr-427	108	23	.	.	PUNCT
ftr-427	109	1	the	the	DET
ftr-427	109	2	earned	earn	VERB
ftr-427	109	3	income	income	NOUN
ftr-427	109	4	credit	credit	NOUN
ftr-427	109	5	is	be	AUX
ftr-427	109	6	not	not	PART
ftr-427	109	7	available	available	ADJ
ftr-427	109	8	to	to	ADP
ftr-427	109	9	them	they	PRON
ftr-427	109	10	because	because	SCONJ
ftr-427	109	11	it	it	PRON
ftr-427	109	12	is	be	AUX
ftr-427	109	13	completely	completely	ADV
ftr-427	109	14	phased	phase	VERB
ftr-427	109	15	out	out	ADP
ftr-427	109	16	for	for	ADP
ftr-427	109	17	earned	earn	VERB
ftr-427	109	18	income	income	NOUN
ftr-427	109	19	levels	level	NOUN
ftr-427	109	20	above	above	ADP
ftr-427	109	21	$	$	SYM
ftr-427	109	22	31,152	31,152	NUM
ftr-427	109	23	.	.	PUNCT
ftr-427	110	1	assume	assume	VERB
ftr-427	110	2	also	also	ADV
ftr-427	110	3	that	that	SCONJ
ftr-427	110	4	the	the	DET
ftr-427	110	5	couple	couple	NOUN
ftr-427	110	6	does	do	AUX
ftr-427	110	7	not	not	PART
ftr-427	110	8	own	own	VERB
ftr-427	110	9	their	their	PRON
ftr-427	110	10	own	own	ADJ
ftr-427	110	11	home	home	NOUN
ftr-427	110	12	.	.	PUNCT
ftr-427	111	1	in	in	ADP
ftr-427	111	2	all	all	DET
ftr-427	111	3	likelihood	likelihood	NOUN
ftr-427	111	4	,	,	PUNCT
ftr-427	111	5	they	they	PRON
ftr-427	111	6	will	will	AUX
ftr-427	111	7	not	not	PART
ftr-427	111	8	have	have	VERB
ftr-427	111	9	sufficient	sufficient	ADJ
ftr-427	111	10	deductions	deduction	NOUN
ftr-427	111	11	in	in	ADP
ftr-427	111	12	order	order	NOUN
ftr-427	111	13	to	to	PART
ftr-427	111	14	itemize	itemize	VERB
ftr-427	111	15	and	and	CCONJ
ftr-427	111	16	hence	hence	ADV
ftr-427	111	17	must	must	AUX
ftr-427	111	18	claim	claim	VERB
ftr-427	111	19	the	the	DET
ftr-427	111	20	standard	standard	ADJ
ftr-427	111	21	deduction	deduction	NOUN
ftr-427	111	22	.	.	PUNCT
ftr-427	112	1	they	they	PRON
ftr-427	112	2	are	be	AUX
ftr-427	112	3	financially	financially	ADV
ftr-427	112	4	unable	unable	ADJ
ftr-427	112	5	to	to	PART
ftr-427	112	6	invest	invest	VERB
ftr-427	112	7	money	money	NOUN
ftr-427	112	8	in	in	ADP
ftr-427	112	9	roth	roth	NOUN
ftr-427	112	10	or	or	CCONJ
ftr-427	112	11	educational	educational	ADJ
ftr-427	112	12	iras	ira	NOUN
ftr-427	112	13	,	,	PUNCT
ftr-427	112	14	even	even	ADV
ftr-427	112	15	though	though	SCONJ
ftr-427	112	16	those	those	DET
ftr-427	112	17	accounts	account	NOUN
ftr-427	112	18	are	be	AUX
ftr-427	112	19	not	not	PART
ftr-427	112	20	subject	subject	ADJ
ftr-427	112	21	to	to	ADP
ftr-427	112	22	taxation	taxation	NOUN
ftr-427	112	23	upon	upon	SCONJ
ftr-427	112	24	distribution	distribution	NOUN
ftr-427	112	25	,	,	PUNCT
ftr-427	112	26	because	because	SCONJ
ftr-427	112	27	they	they	PRON
ftr-427	112	28	need	need	VERB
ftr-427	112	29	to	to	PART
ftr-427	112	30	use	use	VERB
ftr-427	112	31	their	their	PRON
ftr-427	112	32	disposable	disposable	ADJ
ftr-427	112	33	income	income	NOUN
ftr-427	112	34	to	to	PART
ftr-427	112	35	buy	buy	VERB
ftr-427	112	36	disposable	disposable	ADJ
ftr-427	112	37	diapers	diaper	NOUN
ftr-427	112	38	.	.	PUNCT
ftr-427	113	1	their	their	PRON
ftr-427	113	2	“	"	PUNCT
ftr-427	113	3	tax	tax	NOUN
ftr-427	113	4	advisor	advisor	NOUN
ftr-427	113	5	”	"	PUNCT
ftr-427	113	6	advised	advise	VERB
ftr-427	113	7	them	they	PRON
ftr-427	113	8	to	to	PART
ftr-427	113	9	purchase	purchase	VERB
ftr-427	113	10	stock	stock	NOUN
ftr-427	113	11	because	because	SCONJ
ftr-427	113	12	the	the	DET
ftr-427	113	13	gain	gain	NOUN
ftr-427	113	14	from	from	ADP
ftr-427	113	15	the	the	DET
ftr-427	113	16	disposition	disposition	NOUN
ftr-427	113	17	is	be	AUX
ftr-427	113	18	subject	subject	ADJ
ftr-427	113	19	to	to	ADP
ftr-427	113	20	tax	tax	NOUN
ftr-427	113	21	rates	rate	NOUN
ftr-427	113	22	of	of	ADP
ftr-427	113	23	10	10	NUM
ftr-427	113	24	%	%	NOUN
ftr-427	113	25	if	if	SCONJ
ftr-427	113	26	they	they	PRON
ftr-427	113	27	hold	hold	VERB
ftr-427	113	28	the	the	DET
ftr-427	113	29	stock	stock	NOUN
ftr-427	113	30	for	for	ADP
ftr-427	113	31	more	more	ADJ
ftr-427	113	32	than	than	ADP
ftr-427	113	33	a	a	PRON
ftr-427	113	34	year	year	NOUN
ftr-427	113	35	and	and	CCONJ
ftr-427	113	36	8	8	NUM
ftr-427	113	37	%	%	NOUN
ftr-427	113	38	if	if	SCONJ
ftr-427	113	39	they	they	PRON
ftr-427	113	40	hold	hold	VERB
ftr-427	113	41	the	the	DET
ftr-427	113	42	stock	stock	NOUN
ftr-427	113	43	for	for	ADP
ftr-427	113	44	at	at	ADV
ftr-427	113	45	least	least	ADV
ftr-427	113	46	five	five	NUM
ftr-427	113	47	years	year	NOUN
ftr-427	113	48	.	.	PUNCT
ftr-427	114	1	they	they	PRON
ftr-427	114	2	informed	inform	VERB
ftr-427	114	3	the	the	DET
ftr-427	114	4	tax	tax	NOUN
ftr-427	114	5	advisor	advisor	NOUN
ftr-427	114	6	that	that	SCONJ
ftr-427	114	7	they	they	PRON
ftr-427	114	8	could	could	AUX
ftr-427	114	9	not	not	PART
ftr-427	114	10	afford	afford	VERB
ftr-427	114	11	to	to	PART
ftr-427	114	12	buy	buy	VERB
ftr-427	114	13	stock	stock	NOUN
ftr-427	114	14	because	because	SCONJ
ftr-427	114	15	they	they	PRON
ftr-427	114	16	needed	need	VERB
ftr-427	114	17	to	to	PART
ftr-427	114	18	stock	stock	VERB
ftr-427	114	19	their	their	PRON
ftr-427	114	20	cabinets	cabinet	NOUN
ftr-427	114	21	with	with	ADP
ftr-427	114	22	food	food	NOUN
ftr-427	114	23	and	and	CCONJ
ftr-427	114	24	buy	buy	VERB
ftr-427	114	25	clothes	clothe	NOUN
ftr-427	114	26	instead	instead	ADV
ftr-427	114	27	.	.	PUNCT
ftr-427	115	1	hence	hence	ADV
ftr-427	115	2	,	,	PUNCT
ftr-427	115	3	the	the	DET
ftr-427	115	4	financial	financial	ADJ
ftr-427	115	5	status	status	NOUN
ftr-427	115	6	of	of	ADP
ftr-427	115	7	the	the	DET
ftr-427	115	8	low	low	ADJ
ftr-427	115	9	to	to	ADP
ftr-427	115	10	middle	middle	ADJ
ftr-427	115	11	income	income	NOUN
ftr-427	115	12	taxpayers	taxpayer	NOUN
ftr-427	115	13	precludes	preclude	VERB
ftr-427	115	14	them	they	PRON
ftr-427	115	15	from	from	ADP
ftr-427	115	16	capitalizing	capitalize	VERB
ftr-427	115	17	on	on	ADP
ftr-427	115	18	the	the	DET
ftr-427	115	19	recently	recently	ADV
ftr-427	115	20	enacted	enact	VERB
ftr-427	115	21	tax	tax	NOUN
ftr-427	115	22	incentives	incentive	NOUN
ftr-427	115	23	.	.	PUNCT
ftr-427	116	1	while	while	SCONJ
ftr-427	116	2	the	the	DET
ftr-427	116	3	primary	primary	ADJ
ftr-427	116	4	reasons	reason	NOUN
ftr-427	116	5	for	for	ADP
ftr-427	116	6	the	the	DET
ftr-427	116	7	recent	recent	ADJ
ftr-427	116	8	enactments	enactment	NOUN
ftr-427	116	9	were	be	AUX
ftr-427	116	10	to	to	PART
ftr-427	116	11	encourage	encourage	VERB
ftr-427	116	12	saving	saving	NOUN
ftr-427	116	13	and	and	CCONJ
ftr-427	116	14	education	education	NOUN
ftr-427	116	15	,	,	PUNCT
ftr-427	116	16	congress	congress	PROPN
ftr-427	116	17	’s	’s	PART
ftr-427	116	18	decision	decision	NOUN
ftr-427	116	19	to	to	PART
ftr-427	116	20	utilize	utilize	VERB
ftr-427	116	21	phase	phase	NOUN
ftr-427	116	22	-	-	PUNCT
ftr-427	116	23	outs	out	NOUN
ftr-427	116	24	implies	imply	VERB
ftr-427	116	25	a	a	DET
ftr-427	116	26	secondary	secondary	ADJ
ftr-427	116	27	objective	objective	NOUN
ftr-427	116	28	of	of	ADP
ftr-427	116	29	increasing	increase	VERB
ftr-427	116	30	progressivity	progressivity	NOUN
ftr-427	116	31	.	.	PUNCT
ftr-427	117	1	because	because	SCONJ
ftr-427	117	2	low	low	ADJ
ftr-427	117	3	to	to	ADP
ftr-427	117	4	middle	middle	ADJ
ftr-427	117	5	income	income	NOUN
ftr-427	117	6	taxpayers	taxpayer	NOUN
ftr-427	117	7	can	can	AUX
ftr-427	117	8	not	not	PART
ftr-427	117	9	take	take	VERB
ftr-427	117	10	advantage	advantage	NOUN
ftr-427	117	11	of	of	ADP
ftr-427	117	12	these	these	DET
ftr-427	117	13	tax	tax	NOUN
ftr-427	117	14	benefits	benefit	NOUN
ftr-427	117	15	,	,	PUNCT
ftr-427	117	16	congress	congress	PROPN
ftr-427	117	17	’s	’s	PART
ftr-427	117	18	efforts	effort	NOUN
ftr-427	117	19	,	,	PUNCT
ftr-427	117	20	therefore	therefore	ADV
ftr-427	117	21	,	,	PUNCT
ftr-427	117	22	are	be	AUX
ftr-427	117	23	unsuccessful	unsuccessful	ADJ
ftr-427	117	24	.	.	PUNCT
ftr-427	118	1	12	12	NUM
ftr-427	118	2	.	.	PUNCT
ftr-427	119	1	mcmahon	mcmahon	PROPN
ftr-427	119	2	&	&	CCONJ
ftr-427	119	3	abreu	abreu	PROPN
ftr-427	119	4	,	,	PUNCT
ftr-427	119	5	supra	supra	PROPN
ftr-427	119	6	note	note	PROPN
ftr-427	119	7	8	8	NUM
ftr-427	119	8	,	,	PUNCT
ftr-427	119	9	at	at	ADP
ftr-427	119	10	19	19	NUM
ftr-427	119	11	.	.	PUNCT
ftr-427	120	1	the	the	DET
ftr-427	120	2	basic	basic	ADJ
ftr-427	120	3	premise	premise	NOUN
ftr-427	120	4	of	of	ADP
ftr-427	120	5	the	the	DET
ftr-427	120	6	article	article	NOUN
ftr-427	120	7	was	be	AUX
ftr-427	120	8	that	that	SCONJ
ftr-427	120	9	there	there	PRON
ftr-427	120	10	were	be	VERB
ftr-427	120	11	fundamental	fundamental	ADJ
ftr-427	120	12	differences	difference	NOUN
ftr-427	120	13	between	between	ADP
ftr-427	120	14	the	the	DET
ftr-427	120	15	top	top	ADJ
ftr-427	120	16	10	10	NUM
ftr-427	120	17	%	%	NOUN
ftr-427	120	18	and	and	CCONJ
ftr-427	120	19	top	top	ADJ
ftr-427	120	20	1	1	NUM
ftr-427	120	21	%	%	NOUN
ftr-427	120	22	in	in	ADP
ftr-427	120	23	the	the	DET
ftr-427	120	24	distribution	distribution	NOUN
ftr-427	120	25	of	of	ADP
ftr-427	120	26	income	income	NOUN
ftr-427	120	27	and	and	CCONJ
ftr-427	120	28	tax	tax	NOUN
ftr-427	120	29	liability	liability	NOUN
ftr-427	120	30	.	.	PUNCT
ftr-427	121	1	because	because	SCONJ
ftr-427	121	2	of	of	ADP
ftr-427	121	3	these	these	DET
ftr-427	121	4	differences	difference	NOUN
ftr-427	121	5	,	,	PUNCT
ftr-427	121	6	professors	professor	NOUN
ftr-427	121	7	mcmahon	mcmahon	PROPN
ftr-427	121	8	and	and	CCONJ
ftr-427	121	9	abreu	abreu	PROPN
ftr-427	121	10	argued	argue	VERB
ftr-427	121	11	that	that	SCONJ
ftr-427	121	12	these	these	DET
ftr-427	121	13	taxpayers	taxpayer	NOUN
ftr-427	121	14	should	should	AUX
ftr-427	121	15	not	not	PART
ftr-427	121	16	be	be	AUX
ftr-427	121	17	categorized	categorize	VERB
ftr-427	121	18	similarly	similarly	ADV
ftr-427	121	19	and	and	CCONJ
ftr-427	121	20	that	that	SCONJ
ftr-427	121	21	the	the	DET
ftr-427	121	22	taxpayers	taxpayer	NOUN
ftr-427	121	23	in	in	ADP
ftr-427	121	24	the	the	DET
ftr-427	121	25	top	top	ADJ
ftr-427	121	26	5	5	NUM
ftr-427	121	27	%	%	NOUN
ftr-427	121	28	in	in	ADP
ftr-427	121	29	general	general	ADJ
ftr-427	121	30	and	and	CCONJ
ftr-427	121	31	the	the	DET
ftr-427	121	32	top	top	ADJ
ftr-427	121	33	1	1	NUM
ftr-427	121	34	%	%	NOUN
ftr-427	121	35	in	in	ADP
ftr-427	121	36	particular	particular	ADJ
ftr-427	121	37	should	should	AUX
ftr-427	121	38	be	be	AUX
ftr-427	121	39	subject	subject	ADJ
ftr-427	121	40	to	to	ADP
ftr-427	121	41	increased	increase	VERB
ftr-427	121	42	progressivity	progressivity	NOUN
ftr-427	121	43	either	either	CCONJ
ftr-427	121	44	in	in	ADP
ftr-427	121	45	the	the	DET
ftr-427	121	46	form	form	NOUN
ftr-427	121	47	of	of	ADP
ftr-427	121	48	an	an	DET
ftr-427	121	49	increased	increase	VERB
ftr-427	121	50	rate	rate	NOUN
ftr-427	121	51	schedule	schedule	NOUN
ftr-427	121	52	or	or	CCONJ
ftr-427	121	53	through	through	ADP
ftr-427	121	54	the	the	DET
ftr-427	121	55	use	use	NOUN
ftr-427	121	56	of	of	ADP
ftr-427	121	57	phase	phase	NOUN
ftr-427	121	58	-	-	PUNCT
ftr-427	121	59	outs	out	NOUN
ftr-427	121	60	and	and	CCONJ
ftr-427	121	61	floors	floor	NOUN
ftr-427	121	62	.	.	PUNCT
ftr-427	122	1	i	i	PRON
ftr-427	122	2	d.	d.	PROPN
ftr-427	122	3	at	at	ADP
ftr-427	122	4	77	77	NUM
ftr-427	122	5	.	.	PUNCT
ftr-427	123	1	13	13	NUM
ftr-427	123	2	.	.	PUNCT
ftr-427	124	1	congress	congress	PROPN
ftr-427	124	2	has	have	AUX
ftr-427	124	3	not	not	PART
ftr-427	124	4	increased	increase	VERB
ftr-427	124	5	the	the	DET
ftr-427	124	6	progressivity	progressivity	NOUN
ftr-427	124	7	between	between	ADP
ftr-427	124	8	the	the	DET
ftr-427	124	9	wealthy	wealthy	ADJ
ftr-427	124	10	and	and	CCONJ
ftr-427	124	11	the	the	DET
ftr-427	124	12	super	super	ADJ
ftr-427	124	13	-	-	ADJ
ftr-427	124	14	wealthy	wealthy	ADJ
ftr-427	124	15	as	as	SCONJ
ftr-427	124	16	advocated	advocate	VERB
ftr-427	124	17	by	by	ADP
ftr-427	124	18	professors	professor	NOUN
ftr-427	124	19	mcmahon	mcmahon	PROPN
ftr-427	124	20	and	and	CCONJ
ftr-427	124	21	abreu	abreu	PROPN
ftr-427	124	22	.	.	PUNCT
ftr-427	125	1	2001	2001	NUM
ftr-427	125	2	]	]	PUNCT
ftr-427	126	1	the	the	DET
ftr-427	126	2	widening	widen	VERB
ftr-427	126	3	gap	gap	NOUN
ftr-427	126	4	under	under	ADP
ftr-427	126	5	the	the	DET
ftr-427	126	6	internal	internal	ADJ
ftr-427	126	7	revenue	revenue	NOUN
ftr-427	126	8	code	code	NOUN
ftr-427	126	9	7	7	NUM
ftr-427	126	10	many	many	ADJ
ftr-427	126	11	of	of	ADP
ftr-427	126	12	the	the	DET
ftr-427	126	13	lowest	low	ADJ
ftr-427	126	14	income	income	NOUN
ftr-427	126	15	taxpayers	taxpayer	NOUN
ftr-427	126	16	receive	receive	VERB
ftr-427	126	17	substantial	substantial	ADJ
ftr-427	126	18	benefit	benefit	NOUN
ftr-427	126	19	in	in	ADP
ftr-427	126	20	the	the	DET
ftr-427	126	21	form	form	NOUN
ftr-427	126	22	of	of	ADP
ftr-427	126	23	the	the	DET
ftr-427	126	24	earned	earn	VERB
ftr-427	126	25	income	income	NOUN
ftr-427	126	26	tax	tax	NOUN
ftr-427	126	27	credit	credit	NOUN
ftr-427	126	28	.	.	PUNCT
ftr-427	127	1	the	the	DET
ftr-427	127	2	middle	middle	ADJ
ftr-427	127	3	class	class	NOUN
ftr-427	127	4	taxpayers	taxpayer	NOUN
ftr-427	127	5	are	be	AUX
ftr-427	127	6	able	able	ADJ
ftr-427	127	7	to	to	PART
ftr-427	127	8	exploit	exploit	VERB
ftr-427	127	9	many	many	ADJ
ftr-427	127	10	tax	tax	NOUN
ftr-427	127	11	incentives	incentive	NOUN
ftr-427	127	12	,	,	PUNCT
ftr-427	127	13	including	include	VERB
ftr-427	127	14	mortgage	mortgage	NOUN
ftr-427	127	15	deductions	deduction	NOUN
ftr-427	127	16	,	,	PUNCT
ftr-427	127	17	roth	roth	NOUN
ftr-427	127	18	iras	ira	NOUN
ftr-427	127	19	and	and	CCONJ
ftr-427	127	20	educational	educational	ADJ
ftr-427	127	21	iras	ira	NOUN
ftr-427	127	22	.	.	PUNCT
ftr-427	128	1	the	the	DET
ftr-427	128	2	wealthy	wealthy	ADJ
ftr-427	128	3	benefit	benefit	NOUN
ftr-427	128	4	from	from	ADP
ftr-427	128	5	the	the	DET
ftr-427	128	6	favorable	favorable	ADJ
ftr-427	128	7	capital	capital	NOUN
ftr-427	128	8	gain	gain	VERB
ftr-427	128	9	tax	tax	NOUN
ftr-427	128	10	rates	rate	NOUN
ftr-427	128	11	.	.	PUNCT
ftr-427	129	1	this	this	DET
ftr-427	129	2	country	country	NOUN
ftr-427	129	3	’s	’s	PART
ftr-427	129	4	tax	tax	NOUN
ftr-427	129	5	system	system	NOUN
ftr-427	129	6	has	have	AUX
ftr-427	129	7	always	always	ADV
ftr-427	129	8	been	be	AUX
ftr-427	129	9	based	base	VERB
ftr-427	129	10	upon	upon	SCONJ
ftr-427	129	11	a	a	DET
ftr-427	129	12	progressive	progressive	ADJ
ftr-427	129	13	structure	structure	NOUN
ftr-427	129	14	.	.	PUNCT
ftr-427	130	1	additional	additional	ADJ
ftr-427	130	2	steps	step	NOUN
ftr-427	130	3	need	need	VERB
ftr-427	130	4	to	to	PART
ftr-427	130	5	be	be	AUX
ftr-427	130	6	taken	take	VERB
ftr-427	130	7	to	to	PART
ftr-427	130	8	ensure	ensure	VERB
ftr-427	130	9	progressivity	progressivity	NOUN
ftr-427	130	10	between	between	ADP
ftr-427	130	11	the	the	DET
ftr-427	130	12	lower	low	ADJ
ftr-427	130	13	to	to	ADP
ftr-427	130	14	middle	middle	ADJ
ftr-427	130	15	income	income	NOUN
ftr-427	130	16	taxpayer	taxpayer	NOUN
ftr-427	130	17	and	and	CCONJ
ftr-427	130	18	higher	high	ADJ
ftr-427	130	19	income	income	NOUN
ftr-427	130	20	taxpayers	taxpayer	NOUN
ftr-427	130	21	and	and	CCONJ
ftr-427	130	22	to	to	PART
ftr-427	130	23	counter	counter	VERB
ftr-427	130	24	other	other	ADJ
ftr-427	130	25	tax	tax	NOUN
ftr-427	130	26	benefits	benefit	NOUN
ftr-427	130	27	provided	provide	VERB
ftr-427	130	28	to	to	ADP
ftr-427	130	29	the	the	DET
ftr-427	130	30	higher	high	ADJ
ftr-427	130	31	income	income	NOUN
ftr-427	130	32	taxpayers	taxpayer	NOUN
ftr-427	130	33	that	that	PRON
ftr-427	130	34	have	have	AUX
ftr-427	130	35	resulted	result	VERB
ftr-427	130	36	in	in	ADP
ftr-427	130	37	a	a	DET
ftr-427	130	38	flatter	flatter	ADJ
ftr-427	130	39	tax	tax	NOUN
ftr-427	130	40	structure	structure	NOUN
ftr-427	130	41	.	.	PUNCT
ftr-427	131	1	additional	additional	ADJ
ftr-427	131	2	progressivity	progressivity	NOUN
ftr-427	131	3	would	would	AUX
ftr-427	131	4	also	also	ADV
ftr-427	131	5	benefit	benefit	VERB
ftr-427	131	6	low	low	ADJ
ftr-427	131	7	income	income	NOUN
ftr-427	131	8	taxpayers	taxpayer	NOUN
ftr-427	131	9	that	that	PRON
ftr-427	131	10	receive	receive	VERB
ftr-427	131	11	negligible	negligible	ADJ
ftr-427	131	12	earned	earn	VERB
ftr-427	131	13	income	income	NOUN
ftr-427	131	14	tax	tax	NOUN
ftr-427	131	15	credits	credit	NOUN
ftr-427	131	16	.	.	PUNCT
ftr-427	132	1	part	part	NOUN
ftr-427	132	2	ii	ii	PROPN
ftr-427	132	3	of	of	ADP
ftr-427	132	4	this	this	DET
ftr-427	132	5	article	article	NOUN
ftr-427	132	6	explores	explore	VERB
ftr-427	132	7	the	the	DET
ftr-427	132	8	methodology	methodology	NOUN
ftr-427	132	9	,	,	PUNCT
ftr-427	132	10	constitutionality	constitutionality	NOUN
ftr-427	132	11	and	and	CCONJ
ftr-427	132	12	equity	equity	NOUN
ftr-427	132	13	of	of	ADP
ftr-427	132	14	progressive	progressive	ADJ
ftr-427	132	15	taxation	taxation	NOUN
ftr-427	132	16	.	.	PUNCT
ftr-427	133	1	part	part	PROPN
ftr-427	133	2	ii	ii	PROPN
ftr-427	133	3	also	also	ADV
ftr-427	133	4	explores	explore	VERB
ftr-427	133	5	the	the	DET
ftr-427	133	6	history	history	NOUN
ftr-427	133	7	of	of	ADP
ftr-427	133	8	graduated	graduate	VERB
ftr-427	133	9	tax	tax	NOUN
ftr-427	133	10	rates	rate	NOUN
ftr-427	133	11	and	and	CCONJ
ftr-427	133	12	the	the	DET
ftr-427	133	13	constant	constant	ADJ
ftr-427	133	14	fluctuations	fluctuation	NOUN
ftr-427	133	15	to	to	PART
ftr-427	133	16	establish	establish	VERB
ftr-427	133	17	the	the	DET
ftr-427	133	18	proper	proper	ADJ
ftr-427	133	19	level	level	NOUN
ftr-427	133	20	of	of	ADP
ftr-427	133	21	taxation	taxation	NOUN
ftr-427	133	22	.	.	PUNCT
ftr-427	134	1	part	part	NOUN
ftr-427	134	2	iii	iii	NUM
ftr-427	134	3	of	of	ADP
ftr-427	134	4	the	the	DET
ftr-427	134	5	article	article	NOUN
ftr-427	134	6	outlines	outline	VERB
ftr-427	134	7	the	the	DET
ftr-427	134	8	failure	failure	NOUN
ftr-427	134	9	of	of	ADP
ftr-427	134	10	the	the	DET
ftr-427	134	11	current	current	ADJ
ftr-427	134	12	tax	tax	NOUN
ftr-427	134	13	scheme	scheme	NOUN
ftr-427	134	14	in	in	ADP
ftr-427	134	15	promoting	promote	VERB
ftr-427	134	16	a	a	DET
ftr-427	134	17	progressive	progressive	ADJ
ftr-427	134	18	tax	tax	NOUN
ftr-427	134	19	system	system	NOUN
ftr-427	134	20	.	.	PUNCT
ftr-427	135	1	for	for	ADP
ftr-427	135	2	example	example	NOUN
ftr-427	135	3	,	,	PUNCT
ftr-427	135	4	if	if	SCONJ
ftr-427	135	5	a	a	DET
ftr-427	135	6	wealthy	wealthy	ADJ
ftr-427	135	7	taxpayer	taxpayer	NOUN
ftr-427	135	8	purchases	purchase	NOUN
ftr-427	135	9	a	a	DET
ftr-427	135	10	capital	capital	NOUN
ftr-427	135	11	asset	asset	NOUN
ftr-427	135	12	after	after	ADP
ftr-427	135	13	december	december	PROPN
ftr-427	135	14	31	31	NUM
ftr-427	135	15	,	,	PUNCT
ftr-427	135	16	2000	2000	NUM
ftr-427	135	17	,	,	PUNCT
ftr-427	135	18	and	and	CCONJ
ftr-427	135	19	holds	hold	VERB
ftr-427	135	20	on	on	ADP
ftr-427	135	21	to	to	ADP
ftr-427	135	22	the	the	DET
ftr-427	135	23	asset	asset	NOUN
ftr-427	135	24	for	for	ADP
ftr-427	135	25	five	five	NUM
ftr-427	135	26	years	year	NOUN
ftr-427	135	27	,	,	PUNCT
ftr-427	135	28	the	the	DET
ftr-427	135	29	taxpayer	taxpayer	NOUN
ftr-427	135	30	is	be	AUX
ftr-427	135	31	subject	subject	ADJ
ftr-427	135	32	to	to	ADP
ftr-427	135	33	a	a	DET
ftr-427	135	34	tax	tax	NOUN
ftr-427	135	35	rate	rate	NOUN
ftr-427	135	36	of	of	ADP
ftr-427	135	37	18	18	NUM
ftr-427	135	38	%	%	NOUN
ftr-427	135	39	upon	upon	SCONJ
ftr-427	135	40	the	the	DET
ftr-427	135	41	disposition	disposition	NOUN
ftr-427	135	42	of	of	ADP
ftr-427	135	43	the	the	DET
ftr-427	135	44	asset	asset	NOUN
ftr-427	135	45	.	.	PUNCT
ftr-427	136	1	upon	upon	SCONJ
ftr-427	136	2	a	a	DET
ftr-427	136	3	comparison	comparison	NOUN
ftr-427	136	4	of	of	ADP
ftr-427	136	5	that	that	DET
ftr-427	136	6	rate	rate	NOUN
ftr-427	136	7	with	with	ADP
ftr-427	136	8	the	the	DET
ftr-427	136	9	15	15	NUM
ftr-427	136	10	%	%	NOUN
ftr-427	136	11	ordinary	ordinary	ADJ
ftr-427	136	12	income	income	NOUN
ftr-427	136	13	rate	rate	NOUN
ftr-427	136	14	for	for	ADP
ftr-427	136	15	low	low	ADJ
ftr-427	136	16	income	income	NOUN
ftr-427	136	17	and	and	CCONJ
ftr-427	136	18	low	low	ADJ
ftr-427	136	19	to	to	ADP
ftr-427	136	20	middle	middle	ADJ
ftr-427	136	21	income	income	NOUN
ftr-427	136	22	taxpayers	taxpayer	NOUN
ftr-427	136	23	,	,	PUNCT
ftr-427	136	24	the	the	DET
ftr-427	136	25	tax	tax	NOUN
ftr-427	136	26	system	system	NOUN
ftr-427	136	27	fails	fail	VERB
ftr-427	136	28	to	to	PART
ftr-427	136	29	uphold	uphold	VERB
ftr-427	136	30	the	the	DET
ftr-427	136	31	abilityto	abilityto	ADJ
ftr-427	136	32	-	-	PUNCT
ftr-427	136	33	pay	pay	NOUN
ftr-427	136	34	principle	principle	NOUN
ftr-427	136	35	.	.	PUNCT
ftr-427	137	1	either	either	CCONJ
ftr-427	137	2	the	the	DET
ftr-427	137	3	low	low	ADJ
ftr-427	137	4	income	income	NOUN
ftr-427	137	5	taxpayer	taxpayer	NOUN
ftr-427	137	6	’s	’s	PART
ftr-427	137	7	rate	rate	NOUN
ftr-427	137	8	is	be	AUX
ftr-427	137	9	too	too	ADV
ftr-427	137	10	high	high	ADJ
ftr-427	137	11	or	or	CCONJ
ftr-427	137	12	the	the	DET
ftr-427	137	13	high	high	ADJ
ftr-427	137	14	income	income	NOUN
ftr-427	137	15	taxpayer	taxpayer	NOUN
ftr-427	137	16	’s	’s	PART
ftr-427	137	17	rate	rate	NOUN
ftr-427	137	18	is	be	AUX
ftr-427	137	19	too	too	ADV
ftr-427	137	20	low	low	ADJ
ftr-427	137	21	.	.	PUNCT
ftr-427	138	1	part	part	NOUN
ftr-427	138	2	iii	iii	NUM
ftr-427	138	3	also	also	ADV
ftr-427	138	4	considers	consider	VERB
ftr-427	138	5	the	the	DET
ftr-427	138	6	impact	impact	NOUN
ftr-427	138	7	of	of	ADP
ftr-427	138	8	proposed	propose	VERB
ftr-427	138	9	legislation	legislation	NOUN
ftr-427	138	10	,	,	PUNCT
ftr-427	138	11	and	and	CCONJ
ftr-427	138	12	explores	explore	VERB
ftr-427	138	13	the	the	DET
ftr-427	138	14	increased	increase	VERB
ftr-427	138	15	gap	gap	NOUN
ftr-427	138	16	between	between	ADP
ftr-427	138	17	the	the	DET
ftr-427	138	18	wealthy	wealthy	ADJ
ftr-427	138	19	and	and	CCONJ
ftr-427	138	20	the	the	DET
ftr-427	138	21	lower	low	ADJ
ftr-427	138	22	income	income	NOUN
ftr-427	138	23	taxpayers	taxpayer	NOUN
ftr-427	138	24	created	create	VERB
ftr-427	138	25	under	under	ADP
ftr-427	138	26	the	the	DET
ftr-427	138	27	code	code	NOUN
ftr-427	138	28	.	.	PUNCT
ftr-427	139	1	part	part	NOUN
ftr-427	139	2	iv	iv	NOUN
ftr-427	139	3	of	of	ADP
ftr-427	139	4	this	this	DET
ftr-427	139	5	article	article	NOUN
ftr-427	139	6	examines	examine	VERB
ftr-427	139	7	the	the	DET
ftr-427	139	8	reasons	reason	NOUN
ftr-427	139	9	supporting	support	VERB
ftr-427	139	10	the	the	DET
ftr-427	139	11	continued	continue	VERB
ftr-427	139	12	maintenance	maintenance	NOUN
ftr-427	139	13	of	of	ADP
ftr-427	139	14	progressive	progressive	ADJ
ftr-427	139	15	taxation	taxation	NOUN
ftr-427	139	16	in	in	ADP
ftr-427	139	17	today	today	NOUN
ftr-427	139	18	’s	’s	PART
ftr-427	139	19	society	society	NOUN
ftr-427	139	20	.	.	PUNCT
ftr-427	140	1	this	this	DET
ftr-427	140	2	part	part	NOUN
ftr-427	140	3	will	will	AUX
ftr-427	140	4	also	also	ADV
ftr-427	140	5	address	address	VERB
ftr-427	140	6	whether	whether	SCONJ
ftr-427	140	7	globalization	globalization	NOUN
ftr-427	140	8	dictates	dictate	VERB
ftr-427	140	9	a	a	DET
ftr-427	140	10	retrenchment	retrenchment	NOUN
ftr-427	140	11	from	from	ADP
ftr-427	140	12	progressive	progressive	ADJ
ftr-427	140	13	taxation	taxation	NOUN
ftr-427	140	14	to	to	PART
ftr-427	140	15	protect	protect	VERB
ftr-427	140	16	this	this	DET
ftr-427	140	17	country	country	NOUN
ftr-427	140	18	from	from	ADP
ftr-427	140	19	becoming	become	VERB
ftr-427	140	20	less	less	ADV
ftr-427	140	21	competitive	competitive	ADJ
ftr-427	140	22	with	with	ADP
ftr-427	140	23	other	other	ADJ
ftr-427	140	24	countries	country	NOUN
ftr-427	140	25	.	.	PUNCT
ftr-427	141	1	part	part	NOUN
ftr-427	141	2	iv	iv	PRON
ftr-427	141	3	will	will	AUX
ftr-427	141	4	also	also	ADV
ftr-427	141	5	address	address	VERB
ftr-427	141	6	how	how	SCONJ
ftr-427	141	7	the	the	DET
ftr-427	141	8	tax	tax	NOUN
ftr-427	141	9	scheme	scheme	NOUN
ftr-427	141	10	should	should	AUX
ftr-427	141	11	be	be	AUX
ftr-427	141	12	reformed	reform	VERB
ftr-427	141	13	to	to	PART
ftr-427	141	14	strengthen	strengthen	VERB
ftr-427	141	15	progressivity	progressivity	NOUN
ftr-427	141	16	.	.	PUNCT
ftr-427	142	1	this	this	DET
ftr-427	142	2	reformation	reformation	NOUN
ftr-427	142	3	is	be	AUX
ftr-427	142	4	essential	essential	ADJ
ftr-427	142	5	to	to	PART
ftr-427	142	6	reverse	reverse	VERB
ftr-427	142	7	the	the	DET
ftr-427	142	8	negative	negative	ADJ
ftr-427	142	9	impact	impact	NOUN
ftr-427	142	10	of	of	ADP
ftr-427	142	11	tax	tax	NOUN
ftr-427	142	12	provisions	provision	NOUN
ftr-427	142	13	on	on	ADP
ftr-427	142	14	women	woman	NOUN
ftr-427	142	15	and	and	CCONJ
ftr-427	142	16	minorities	minority	NOUN
ftr-427	142	17	.	.	PUNCT
ftr-427	143	1	this	this	DET
ftr-427	143	2	part	part	NOUN
ftr-427	143	3	concludes	conclude	VERB
ftr-427	143	4	with	with	ADP
ftr-427	143	5	a	a	DET
ftr-427	143	6	proposal	proposal	NOUN
ftr-427	143	7	to	to	PART
ftr-427	143	8	reduce	reduce	VERB
ftr-427	143	9	the	the	DET
ftr-427	143	10	lowest	low	ADJ
ftr-427	143	11	marginal	marginal	ADJ
ftr-427	143	12	brackets	bracket	NOUN
ftr-427	143	13	to	to	PART
ftr-427	143	14	ensure	ensure	VERB
ftr-427	143	15	that	that	SCONJ
ftr-427	143	16	most	most	ADJ
ftr-427	143	17	taxpayers	taxpayer	NOUN
ftr-427	143	18	will	will	AUX
ftr-427	143	19	benefit	benefit	VERB
ftr-427	143	20	from	from	ADP
ftr-427	143	21	the	the	DET
ftr-427	143	22	tax	tax	NOUN
ftr-427	143	23	cut	cut	NOUN
ftr-427	143	24	while	while	SCONJ
ftr-427	143	25	adhering	adhere	VERB
ftr-427	143	26	to	to	ADP
ftr-427	143	27	the	the	DET
ftr-427	143	28	traditional	traditional	ADJ
ftr-427	143	29	ability	ability	NOUN
ftr-427	143	30	-	-	PUNCT
ftr-427	143	31	to	to	ADP
ftr-427	143	32	-	-	PUNCT
ftr-427	143	33	pay	pay	VERB
ftr-427	143	34	and	and	CCONJ
ftr-427	143	35	progressive	progressive	ADJ
ftr-427	143	36	tax	tax	NOUN
ftr-427	143	37	principles	principle	NOUN
ftr-427	143	38	.	.	PUNCT
ftr-427	144	1	ii	ii	X
ftr-427	144	2	.	.	PUNCT
ftr-427	145	1	the	the	DET
ftr-427	145	2	methodology	methodology	NOUN
ftr-427	145	3	and	and	CCONJ
ftr-427	145	4	equity	equity	NOUN
ftr-427	145	5	of	of	ADP
ftr-427	145	6	progressive	progressive	ADJ
ftr-427	145	7	taxation	taxation	NOUN
ftr-427	145	8	a.	a.	NOUN
ftr-427	145	9	the	the	DET
ftr-427	145	10	role	role	NOUN
ftr-427	145	11	of	of	ADP
ftr-427	145	12	fairness	fairness	NOUN
ftr-427	145	13	in	in	ADP
ftr-427	145	14	tax	tax	NOUN
ftr-427	145	15	policy	policy	NOUN
ftr-427	145	16	and	and	CCONJ
ftr-427	145	17	the	the	DET
ftr-427	145	18	proper	proper	ADJ
ftr-427	145	19	measure	measure	NOUN
ftr-427	145	20	of	of	ADP
ftr-427	145	21	taxation	taxation	NOUN
ftr-427	145	22	our	our	PRON
ftr-427	145	23	system	system	NOUN
ftr-427	145	24	of	of	ADP
ftr-427	145	25	income	income	NOUN
ftr-427	145	26	taxation	taxation	NOUN
ftr-427	145	27	purports	purport	VERB
ftr-427	145	28	to	to	PART
ftr-427	145	29	promote	promote	VERB
ftr-427	145	30	both	both	CCONJ
ftr-427	145	31	horizontal	horizontal	ADJ
ftr-427	145	32	and	and	CCONJ
ftr-427	145	33	vertical	vertical	ADJ
ftr-427	145	34	equity	equity	NOUN
ftr-427	145	35	under	under	ADP
ftr-427	145	36	the	the	DET
ftr-427	145	37	code	code	NOUN
ftr-427	145	38	.	.	PUNCT
ftr-427	146	1	horizontal	horizontal	ADJ
ftr-427	146	2	equity	equity	NOUN
ftr-427	146	3	requires	require	VERB
ftr-427	146	4	similarly	similarly	ADV
ftr-427	146	5	situated	situate	VERB
ftr-427	146	6	taxpayers	taxpayer	NOUN
ftr-427	146	7	to	to	PART
ftr-427	146	8	be	be	AUX
ftr-427	146	9	treated	treat	VERB
ftr-427	146	10	similarly	similarly	ADV
ftr-427	146	11	.	.	PUNCT
ftr-427	147	1	vertical	vertical	ADJ
ftr-427	147	2	equity	equity	NOUN
ftr-427	147	3	requires	require	VERB
ftr-427	147	4	that	that	SCONJ
ftr-427	147	5	taxpayers	taxpayer	NOUN
ftr-427	147	6	with14	with14	NOUN
ftr-427	147	7	higher	high	ADJ
ftr-427	147	8	incomes	income	NOUN
ftr-427	147	9	pay	pay	VERB
ftr-427	147	10	income	income	NOUN
ftr-427	147	11	taxes	taxis	NOUN
ftr-427	147	12	at	at	ADP
ftr-427	147	13	a	a	DET
ftr-427	147	14	higher	high	ADJ
ftr-427	147	15	level	level	NOUN
ftr-427	147	16	under	under	ADP
ftr-427	147	17	an	an	DET
ftr-427	147	18	ability	ability	NOUN
ftr-427	147	19	-	-	PUNCT
ftr-427	147	20	to	to	ADP
ftr-427	147	21	-	-	PUNCT
ftr-427	147	22	pay	pay	VERB
ftr-427	147	23	14	14	NUM
ftr-427	147	24	.	.	PUNCT
ftr-427	148	1	this	this	DET
ftr-427	148	2	article	article	NOUN
ftr-427	148	3	only	only	ADV
ftr-427	148	4	addresses	address	VERB
ftr-427	148	5	the	the	DET
ftr-427	148	6	vertical	vertical	ADJ
ftr-427	148	7	equity	equity	NOUN
ftr-427	148	8	objective	objective	NOUN
ftr-427	148	9	.	.	PUNCT
ftr-427	149	1	8	8	NUM
ftr-427	149	2	florida	florida	PROPN
ftr-427	149	3	tax	tax	NOUN
ftr-427	149	4	review	review	NOUN
ftr-427	150	1	[	[	X
ftr-427	150	2	vol	vol	NOUN
ftr-427	150	3	.	.	PUNCT
ftr-427	150	4	5:1	5:1	NUM
ftr-427	150	5	concept	concept	NOUN
ftr-427	150	6	.	.	PUNCT
ftr-427	151	1	under	under	ADP
ftr-427	151	2	the	the	DET
ftr-427	151	3	ability	ability	NOUN
ftr-427	151	4	-	-	PUNCT
ftr-427	151	5	to	to	ADP
ftr-427	151	6	-	-	PUNCT
ftr-427	151	7	pay	pay	NOUN
ftr-427	151	8	principle	principle	NOUN
ftr-427	151	9	,	,	PUNCT
ftr-427	151	10	those	those	DET
ftr-427	151	11	taxpayers	taxpayer	NOUN
ftr-427	151	12	with	with	ADP
ftr-427	151	13	higher	high	ADJ
ftr-427	151	14	income	income	NOUN
ftr-427	151	15	are	be	AUX
ftr-427	151	16	presumed	presume	VERB
ftr-427	151	17	to	to	PART
ftr-427	151	18	be	be	AUX
ftr-427	151	19	able	able	ADJ
ftr-427	151	20	to	to	PART
ftr-427	151	21	bear	bear	VERB
ftr-427	151	22	a	a	DET
ftr-427	151	23	greater	great	ADJ
ftr-427	151	24	share	share	NOUN
ftr-427	151	25	of	of	ADP
ftr-427	151	26	the	the	DET
ftr-427	151	27	tax	tax	NOUN
ftr-427	151	28	burdens	burden	NOUN
ftr-427	151	29	.	.	PUNCT
ftr-427	152	1	the	the	DET
ftr-427	152	2	ability-15	ability-15	PROPN
ftr-427	152	3	to	to	PART
ftr-427	152	4	-	-	PUNCT
ftr-427	152	5	pay	pay	NOUN
ftr-427	152	6	principle	principle	NOUN
ftr-427	152	7	has	have	AUX
ftr-427	152	8	its	its	PRON
ftr-427	152	9	genesis	genesis	NOUN
ftr-427	152	10	going	go	VERB
ftr-427	152	11	as	as	ADV
ftr-427	152	12	far	far	ADV
ftr-427	152	13	back	back	ADV
ftr-427	152	14	as	as	ADP
ftr-427	152	15	the	the	DET
ftr-427	152	16	income	income	NOUN
ftr-427	152	17	tax	tax	PROPN
ftr-427	152	18	act	act	NOUN
ftr-427	152	19	of	of	ADP
ftr-427	152	20	1913	1913	NUM
ftr-427	152	21	,	,	PUNCT
ftr-427	152	22	where	where	SCONJ
ftr-427	152	23	the	the	DET
ftr-427	152	24	legislative	legislative	ADJ
ftr-427	152	25	history	history	NOUN
ftr-427	152	26	states	state	VERB
ftr-427	152	27	that	that	SCONJ
ftr-427	152	28	“	"	PUNCT
ftr-427	152	29	the	the	DET
ftr-427	152	30	tax	tax	NOUN
ftr-427	152	31	upon	upon	SCONJ
ftr-427	152	32	incomes	income	NOUN
ftr-427	152	33	is	be	AUX
ftr-427	152	34	levied	levy	VERB
ftr-427	152	35	according	accord	VERB
ftr-427	152	36	to	to	ADP
ftr-427	152	37	ability	ability	NOUN
ftr-427	152	38	-	-	PUNCT
ftr-427	152	39	to	to	ADP
ftr-427	152	40	-	-	PUNCT
ftr-427	152	41	pay	pay	VERB
ftr-427	152	42	.	.	PUNCT
ftr-427	152	43	”	"	PUNCT
ftr-427	153	1	the	the	DET
ftr-427	153	2	fundamental	fundamental	ADJ
ftr-427	153	3	underpinning	underpinning	NOUN
ftr-427	153	4	for	for	ADP
ftr-427	153	5	the	the	DET
ftr-427	153	6	vertical16	vertical16	NOUN
ftr-427	153	7	equity	equity	NOUN
ftr-427	153	8	concept	concept	NOUN
ftr-427	153	9	is	be	AUX
ftr-427	153	10	fairness	fairness	NOUN
ftr-427	153	11	.	.	PUNCT
ftr-427	154	1	however	however	ADV
ftr-427	154	2	,	,	PUNCT
ftr-427	154	3	there	there	PRON
ftr-427	154	4	is	be	VERB
ftr-427	154	5	little	little	ADJ
ftr-427	154	6	agreement	agreement	NOUN
ftr-427	154	7	as	as	ADP
ftr-427	154	8	to	to	ADP
ftr-427	154	9	the	the	DET
ftr-427	154	10	true	true	ADJ
ftr-427	154	11	meaning	meaning	NOUN
ftr-427	154	12	of	of	ADP
ftr-427	154	13	fairness	fairness	NOUN
ftr-427	154	14	in	in	ADP
ftr-427	154	15	tax	tax	NOUN
ftr-427	154	16	policy	policy	NOUN
ftr-427	154	17	.	.	PUNCT
ftr-427	155	1	professors	professor	NOUN
ftr-427	155	2	robert	robert	PROPN
ftr-427	155	3	e.	e.	PROPN
ftr-427	155	4	hall	hall	PROPN
ftr-427	155	5	and	and	CCONJ
ftr-427	155	6	alvin	alvin	PROPN
ftr-427	155	7	rabushka	rabushka	PROPN
ftr-427	155	8	rely	rely	VERB
ftr-427	155	9	on	on	ADP
ftr-427	155	10	definitions	definition	NOUN
ftr-427	155	11	of	of	ADP
ftr-427	155	12	fairness	fairness	NOUN
ftr-427	155	13	found	find	VERB
ftr-427	155	14	in	in	ADP
ftr-427	155	15	dictionaries	dictionary	NOUN
ftr-427	155	16	to	to	PART
ftr-427	155	17	define	define	VERB
ftr-427	155	18	the	the	DET
ftr-427	155	19	term	term	NOUN
ftr-427	155	20	.	.	PUNCT
ftr-427	156	1	they	they	PRON
ftr-427	156	2	define	define	VERB
ftr-427	156	3	a	a	DET
ftr-427	156	4	fair	fair	ADJ
ftr-427	156	5	income	income	NOUN
ftr-427	156	6	tax	tax	NOUN
ftr-427	156	7	as	as	ADP
ftr-427	156	8	providing	provide	VERB
ftr-427	156	9	the	the	DET
ftr-427	156	10	equal	equal	ADJ
ftr-427	156	11	treatment	treatment	NOUN
ftr-427	156	12	to17	to17	PROPN
ftr-427	156	13	taxpayers	taxpayer	NOUN
ftr-427	156	14	.	.	PUNCT
ftr-427	157	1	professors	professor	NOUN
ftr-427	157	2	hall	hall	PROPN
ftr-427	157	3	and	and	CCONJ
ftr-427	157	4	rabushka	rabushka	PROPN
ftr-427	157	5	do	do	AUX
ftr-427	157	6	not	not	PART
ftr-427	157	7	believe	believe	VERB
ftr-427	157	8	that	that	SCONJ
ftr-427	157	9	vertical	vertical	ADJ
ftr-427	157	10	equality18	equality18	PROPN
ftr-427	157	11	has	have	AUX
ftr-427	157	12	fared	fare	VERB
ftr-427	157	13	well	well	ADV
ftr-427	157	14	because	because	SCONJ
ftr-427	157	15	of	of	ADP
ftr-427	157	16	partisan	partisan	ADJ
ftr-427	157	17	politics	politic	NOUN
ftr-427	157	18	.	.	PUNCT
ftr-427	158	1	specifically	specifically	ADV
ftr-427	158	2	,	,	PUNCT
ftr-427	158	3	they	they	PRON
ftr-427	158	4	state	state	VERB
ftr-427	158	5	:	:	PUNCT
ftr-427	158	6	despite	despite	SCONJ
ftr-427	158	7	attempts	attempt	NOUN
ftr-427	158	8	to	to	PART
ftr-427	158	9	equalize	equalize	VERB
ftr-427	158	10	after	after	ADP
ftr-427	158	11	-	-	PUNCT
ftr-427	158	12	tax	tax	NOUN
ftr-427	158	13	income	income	NOUN
ftr-427	158	14	through	through	ADP
ftr-427	158	15	steeply	steeply	ADJ
ftr-427	158	16	graduated	graduate	VERB
ftr-427	158	17	tax	tax	NOUN
ftr-427	158	18	rates	rate	NOUN
ftr-427	158	19	,	,	PUNCT
ftr-427	158	20	one	one	NUM
ftr-427	158	21	congress	congress	NOUN
ftr-427	158	22	after	after	ADP
ftr-427	158	23	another	another	PRON
ftr-427	158	24	has	have	AUX
ftr-427	158	25	riddled	riddle	VERB
ftr-427	158	26	the	the	DET
ftr-427	158	27	tax	tax	NOUN
ftr-427	158	28	code	code	NOUN
ftr-427	158	29	with	with	ADP
ftr-427	158	30	hundreds	hundred	NOUN
ftr-427	158	31	of	of	ADP
ftr-427	158	32	loopholes	loophole	NOUN
ftr-427	158	33	that	that	PRON
ftr-427	158	34	permit	permit	VERB
ftr-427	158	35	some	some	DET
ftr-427	158	36	millionaires	millionaire	NOUN
ftr-427	158	37	to	to	PART
ftr-427	158	38	pay	pay	VERB
ftr-427	158	39	no	no	DET
ftr-427	158	40	income	income	NOUN
ftr-427	158	41	tax	tax	NOUN
ftr-427	158	42	whatsoever	whatsoever	ADV
ftr-427	158	43	and	and	CCONJ
ftr-427	158	44	some	some	DET
ftr-427	158	45	high	high	ADJ
ftr-427	158	46	earners	earner	NOUN
ftr-427	158	47	to	to	PART
ftr-427	158	48	pay	pay	VERB
ftr-427	158	49	low	low	ADJ
ftr-427	158	50	taxes	taxis	NOUN
ftr-427	158	51	.	.	PUNCT
ftr-427	158	52	.	.	PUNCT
ftr-427	158	53	.	.	PUNCT
ftr-427	158	54	.	.	PUNCT
ftr-427	159	1	the	the	DET
ftr-427	159	2	reason	reason	NOUN
ftr-427	159	3	is	be	AUX
ftr-427	159	4	that	that	SCONJ
ftr-427	159	5	every	every	DET
ftr-427	159	6	time	time	NOUN
ftr-427	159	7	tax	tax	NOUN
ftr-427	159	8	rates	rate	NOUN
ftr-427	159	9	are	be	AUX
ftr-427	159	10	increased	increase	VERB
ftr-427	159	11	,	,	PUNCT
ftr-427	159	12	congress	congress	PROPN
ftr-427	159	13	,	,	PUNCT
ftr-427	159	14	in	in	ADP
ftr-427	159	15	response	response	NOUN
ftr-427	159	16	to	to	ADP
ftr-427	159	17	political	political	ADJ
ftr-427	159	18	pressures	pressure	NOUN
ftr-427	159	19	from	from	ADP
ftr-427	159	20	organized	organized	ADJ
ftr-427	159	21	interest	interest	NOUN
ftr-427	159	22	groups	group	NOUN
ftr-427	159	23	,	,	PUNCT
ftr-427	159	24	inserts	insert	VERB
ftr-427	159	25	new	new	ADJ
ftr-427	159	26	deductions	deduction	NOUN
ftr-427	159	27	and	and	CCONJ
ftr-427	159	28	loopholes	loophole	NOUN
ftr-427	159	29	into	into	ADP
ftr-427	159	30	the	the	DET
ftr-427	159	31	tax	tax	NOUN
ftr-427	159	32	code	code	NOUN
ftr-427	159	33	to	to	PART
ftr-427	159	34	offset	offset	VERB
ftr-427	159	35	the	the	DET
ftr-427	159	36	effects	effect	NOUN
ftr-427	159	37	of	of	ADP
ftr-427	159	38	higher	high	ADJ
ftr-427	159	39	rates	rate	NOUN
ftr-427	159	40	.	.	PUNCT
ftr-427	160	1	the	the	DET
ftr-427	160	2	ideology	ideology	NOUN
ftr-427	160	3	of	of	ADP
ftr-427	160	4	vertical	vertical	ADJ
ftr-427	160	5	equity	equity	NOUN
ftr-427	160	6	,	,	PUNCT
ftr-427	160	7	or	or	CCONJ
ftr-427	160	8	ability	ability	NOUN
ftr-427	160	9	-	-	PUNCT
ftr-427	160	10	to	to	ADP
ftr-427	160	11	-	-	PUNCT
ftr-427	160	12	pay	pay	NOUN
ftr-427	160	13	,	,	PUNCT
ftr-427	160	14	runs	run	VERB
ftr-427	160	15	smack	smack	VERB
ftr-427	160	16	into	into	ADP
ftr-427	160	17	the	the	DET
ftr-427	160	18	economic	economic	ADJ
ftr-427	160	19	and	and	CCONJ
ftr-427	160	20	political	political	ADJ
ftr-427	160	21	realities	reality	NOUN
ftr-427	160	22	of	of	ADP
ftr-427	160	23	economic	economic	ADJ
ftr-427	160	24	distortions	distortion	NOUN
ftr-427	160	25	and	and	CCONJ
ftr-427	160	26	well	well	ADV
ftr-427	160	27	-	-	PUNCT
ftr-427	160	28	organized	organize	VERB
ftr-427	160	29	interests.19	interests.19	NOUN
ftr-427	160	30	economists	economist	NOUN
ftr-427	160	31	have	have	AUX
ftr-427	160	32	traditionally	traditionally	ADV
ftr-427	160	33	looked	look	VERB
ftr-427	160	34	to	to	ADP
ftr-427	160	35	two	two	NUM
ftr-427	160	36	principles	principle	NOUN
ftr-427	160	37	,	,	PUNCT
ftr-427	160	38	the	the	DET
ftr-427	160	39	“	"	PUNCT
ftr-427	160	40	benefit	benefit	NOUN
ftr-427	160	41	principle	principle	NOUN
ftr-427	160	42	”	"	PUNCT
ftr-427	160	43	and	and	CCONJ
ftr-427	160	44	the	the	DET
ftr-427	160	45	“	"	PUNCT
ftr-427	160	46	ability	ability	NOUN
ftr-427	160	47	-	-	PUNCT
ftr-427	160	48	to	to	ADP
ftr-427	160	49	-	-	PUNCT
ftr-427	160	50	pay	pay	VERB
ftr-427	160	51	principle	principle	NOUN
ftr-427	160	52	,	,	PUNCT
ftr-427	160	53	”	"	PUNCT
ftr-427	160	54	in	in	ADP
ftr-427	160	55	defining	define	VERB
ftr-427	160	56	the	the	DET
ftr-427	160	57	meaning	meaning	NOUN
ftr-427	160	58	of	of	ADP
ftr-427	160	59	a	a	DET
ftr-427	160	60	fair	fair	ADJ
ftr-427	160	61	tax	tax	NOUN
ftr-427	160	62	system	system	NOUN
ftr-427	160	63	and	and	CCONJ
ftr-427	160	64	allocating	allocate	VERB
ftr-427	160	65	the	the	DET
ftr-427	160	66	country	country	NOUN
ftr-427	160	67	’s	’s	PART
ftr-427	160	68	tax	tax	NOUN
ftr-427	160	69	burden	burden	NOUN
ftr-427	160	70	.	.	PUNCT
ftr-427	161	1	the	the	DET
ftr-427	161	2	benefit	benefit	NOUN
ftr-427	161	3	theory	theory	NOUN
ftr-427	161	4	focused20	focused20	VERB
ftr-427	161	5	on	on	ADP
ftr-427	161	6	allocating	allocate	VERB
ftr-427	161	7	tax	tax	NOUN
ftr-427	161	8	burdens	burden	NOUN
ftr-427	161	9	based	base	VERB
ftr-427	161	10	on	on	ADP
ftr-427	161	11	the	the	DET
ftr-427	161	12	governmental	governmental	ADJ
ftr-427	161	13	services	service	NOUN
ftr-427	161	14	provided	provide	VERB
ftr-427	161	15	to	to	ADP
ftr-427	161	16	the	the	DET
ftr-427	161	17	taxpayer	taxpayer	NOUN
ftr-427	161	18	.	.	PUNCT
ftr-427	162	1	professor	professor	NOUN
ftr-427	162	2	graetz	graetz	PROPN
ftr-427	162	3	restated	restate	VERB
ftr-427	162	4	the	the	DET
ftr-427	162	5	oft	oft	ADV
ftr-427	162	6	-	-	PUNCT
ftr-427	162	7	quoted	quote	VERB
ftr-427	162	8	definition	definition	NOUN
ftr-427	162	9	of	of	ADP
ftr-427	162	10	fairness	fairness	NOUN
ftr-427	162	11	under21	under21	NOUN
ftr-427	162	12	the	the	DET
ftr-427	162	13	federal	federal	ADJ
ftr-427	162	14	income	income	NOUN
ftr-427	162	15	tax	tax	NOUN
ftr-427	162	16	laws	law	NOUN
ftr-427	162	17	as	as	ADP
ftr-427	162	18	taxing	tax	VERB
ftr-427	162	19	similarly	similarly	ADV
ftr-427	162	20	situated	situated	ADJ
ftr-427	162	21	taxpayers	taxpayer	NOUN
ftr-427	162	22	similarly	similarly	ADV
ftr-427	162	23	based	base	VERB
ftr-427	162	24	on	on	ADP
ftr-427	162	25	an	an	DET
ftr-427	162	26	ability	ability	NOUN
ftr-427	162	27	-	-	PUNCT
ftr-427	162	28	to	to	ADP
ftr-427	162	29	-	-	PUNCT
ftr-427	162	30	pay	pay	VERB
ftr-427	162	31	concept	concept	NOUN
ftr-427	162	32	.	.	PUNCT
ftr-427	163	1	professor	professor	NOUN
ftr-427	163	2	mcmahon	mcmahon	PROPN
ftr-427	163	3	believes	believe	VERB
ftr-427	163	4	that	that	SCONJ
ftr-427	163	5	the22	the22	NOUN
ftr-427	163	6	debates	debate	NOUN
ftr-427	163	7	on	on	ADP
ftr-427	163	8	fairness	fairness	NOUN
ftr-427	163	9	of	of	ADP
ftr-427	163	10	taxation	taxation	NOUN
ftr-427	163	11	have	have	AUX
ftr-427	163	12	neglected	neglect	VERB
ftr-427	163	13	to	to	PART
ftr-427	163	14	incorporate	incorporate	VERB
ftr-427	163	15	the	the	DET
ftr-427	163	16	traditional	traditional	ADJ
ftr-427	163	17	vertical	vertical	ADJ
ftr-427	163	18	and	and	CCONJ
ftr-427	163	19	horizontal	horizontal	ADJ
ftr-427	163	20	equities	equity	NOUN
ftr-427	163	21	and	and	CCONJ
ftr-427	163	22	are	be	AUX
ftr-427	163	23	instead	instead	ADV
ftr-427	163	24	being	be	AUX
ftr-427	163	25	tied	tie	VERB
ftr-427	163	26	to	to	ADP
ftr-427	163	27	“	"	PUNCT
ftr-427	163	28	a	a	DET
ftr-427	163	29	disguised	disguised	ADJ
ftr-427	163	30	15	15	NUM
ftr-427	163	31	.	.	PUNCT
ftr-427	164	1	joel	joel	PROPN
ftr-427	164	2	slemrod	slemrod	PROPN
ftr-427	164	3	,	,	PUNCT
ftr-427	164	4	tax	tax	NOUN
ftr-427	164	5	progressivity	progressivity	NOUN
ftr-427	164	6	and	and	CCONJ
ftr-427	164	7	income	income	NOUN
ftr-427	164	8	inequality	inequality	NOUN
ftr-427	164	9	2	2	NUM
ftr-427	164	10	(	(	PUNCT
ftr-427	164	11	1994	1994	NUM
ftr-427	164	12	)	)	PUNCT
ftr-427	164	13	.	.	PUNCT
ftr-427	165	1	16	16	NUM
ftr-427	165	2	.	.	PUNCT
ftr-427	166	1	see	see	VERB
ftr-427	166	2	robert	robert	PROPN
ftr-427	166	3	m.	m.	PROPN
ftr-427	166	4	willan	willan	PROPN
ftr-427	166	5	,	,	PUNCT
ftr-427	166	6	income	income	NOUN
ftr-427	166	7	taxes	taxis	NOUN
ftr-427	166	8	:	:	PUNCT
ftr-427	166	9	concise	concise	ADJ
ftr-427	166	10	history	history	NOUN
ftr-427	166	11	and	and	CCONJ
ftr-427	166	12	primer	primer	NOUN
ftr-427	166	13	139	139	NUM
ftr-427	166	14	(	(	PUNCT
ftr-427	166	15	1994	1994	NUM
ftr-427	166	16	)	)	PUNCT
ftr-427	166	17	(	(	PUNCT
ftr-427	166	18	reviewing	review	VERB
ftr-427	166	19	legislative	legislative	ADJ
ftr-427	166	20	history	history	NOUN
ftr-427	166	21	surrounding	surround	VERB
ftr-427	166	22	1913	1913	NUM
ftr-427	166	23	act	act	NOUN
ftr-427	166	24	)	)	PUNCT
ftr-427	166	25	.	.	PUNCT
ftr-427	167	1	17	17	NUM
ftr-427	167	2	.	.	PUNCT
ftr-427	168	1	robert	robert	PROPN
ftr-427	168	2	e.	e.	PROPN
ftr-427	168	3	hall	hall	PROPN
ftr-427	168	4	&	&	CCONJ
ftr-427	168	5	alvin	alvin	PROPN
ftr-427	168	6	rabushka	rabushka	PROPN
ftr-427	168	7	,	,	PUNCT
ftr-427	168	8	the	the	DET
ftr-427	168	9	flat	flat	ADJ
ftr-427	168	10	tax	tax	NOUN
ftr-427	168	11	25	25	NUM
ftr-427	168	12	(	(	PUNCT
ftr-427	168	13	2d	2d	NUM
ftr-427	168	14	ed	ed	NOUN
ftr-427	168	15	.	.	PROPN
ftr-427	168	16	1995	1995	NUM
ftr-427	168	17	)	)	PUNCT
ftr-427	168	18	.	.	PUNCT
ftr-427	169	1	18	18	NUM
ftr-427	169	2	.	.	PUNCT
ftr-427	169	3	see	see	VERB
ftr-427	169	4	i	i	PRON
ftr-427	169	5	d.	d.	PROPN
ftr-427	169	6	at	at	ADP
ftr-427	169	7	26	26	NUM
ftr-427	169	8	.	.	PUNCT
ftr-427	170	1	19	19	NUM
ftr-427	170	2	.	.	PUNCT
ftr-427	171	1	see	see	VERB
ftr-427	171	2	i	i	PRON
ftr-427	171	3	d.	d.	PROPN
ftr-427	171	4	at	at	ADP
ftr-427	171	5	28	28	NUM
ftr-427	171	6	.	.	PUNCT
ftr-427	172	1	20	20	NUM
ftr-427	172	2	.	.	PUNCT
ftr-427	173	1	see	see	VERB
ftr-427	173	2	slemrod	slemrod	NOUN
ftr-427	173	3	,	,	PUNCT
ftr-427	173	4	supra	supra	PROPN
ftr-427	173	5	note	note	PROPN
ftr-427	173	6	15	15	NUM
ftr-427	173	7	,	,	PUNCT
ftr-427	173	8	at	at	ADP
ftr-427	173	9	2	2	NUM
ftr-427	173	10	.	.	NUM
ftr-427	173	11	21	21	NUM
ftr-427	173	12	.	.	PUNCT
ftr-427	174	1	see	see	VERB
ftr-427	174	2	i	i	PRON
ftr-427	174	3	d.	d.	PROPN
ftr-427	174	4	22	22	NUM
ftr-427	174	5	.	.	PUNCT
ftr-427	175	1	michael	michael	PROPN
ftr-427	175	2	j.	j.	PROPN
ftr-427	175	3	graetz	graetz	PROPN
ftr-427	175	4	,	,	PUNCT
ftr-427	175	5	the	the	DET
ftr-427	175	6	decline	decline	NOUN
ftr-427	175	7	(	(	PUNCT
ftr-427	175	8	and	and	CCONJ
ftr-427	175	9	fall	fall	VERB
ftr-427	175	10	?	?	PUNCT
ftr-427	175	11	)	)	PUNCT
ftr-427	175	12	of	of	ADP
ftr-427	175	13	the	the	DET
ftr-427	175	14	income	income	NOUN
ftr-427	175	15	tax	tax	NOUN
ftr-427	175	16	(	(	PUNCT
ftr-427	175	17	1987	1987	NUM
ftr-427	175	18	)	)	PUNCT
ftr-427	175	19	.	.	PUNCT
ftr-427	176	1	2001	2001	NUM
ftr-427	176	2	]	]	PUNCT
ftr-427	177	1	the	the	DET
ftr-427	177	2	widening	widen	VERB
ftr-427	177	3	gap	gap	NOUN
ftr-427	177	4	under	under	ADP
ftr-427	177	5	the	the	DET
ftr-427	177	6	internal	internal	ADJ
ftr-427	177	7	revenue	revenue	NOUN
ftr-427	177	8	code	code	PROPN
ftr-427	177	9	9	9	NUM
ftr-427	177	10	complaint	complaint	NOUN
ftr-427	177	11	”	"	PUNCT
ftr-427	177	12	of	of	ADP
ftr-427	177	13	the	the	DET
ftr-427	177	14	level	level	NOUN
ftr-427	177	15	of	of	ADP
ftr-427	177	16	taxation	taxation	NOUN
ftr-427	177	17	.	.	PUNCT
ftr-427	178	1	professor	professor	NOUN
ftr-427	178	2	barbara	barbara	PROPN
ftr-427	178	3	fried	fried	PROPN
ftr-427	178	4	rejects	reject	VERB
ftr-427	178	5	the23	the23	NOUN
ftr-427	178	6	significance	significance	NOUN
ftr-427	178	7	of	of	ADP
ftr-427	178	8	all	all	PRON
ftr-427	178	9	of	of	ADP
ftr-427	178	10	these	these	DET
ftr-427	178	11	definitions	definition	NOUN
ftr-427	178	12	.	.	PUNCT
ftr-427	179	1	she	she	PRON
ftr-427	179	2	believes	believe	VERB
ftr-427	179	3	that	that	SCONJ
ftr-427	179	4	no	no	DET
ftr-427	179	5	“	"	PUNCT
ftr-427	179	6	sensible	sensible	ADJ
ftr-427	179	7	theory	theory	NOUN
ftr-427	179	8	of	of	ADP
ftr-427	179	9	distributive	distributive	ADJ
ftr-427	179	10	justice	justice	NOUN
ftr-427	179	11	”	"	PUNCT
ftr-427	179	12	should	should	AUX
ftr-427	179	13	focus	focus	VERB
ftr-427	179	14	on	on	ADP
ftr-427	179	15	whether	whether	SCONJ
ftr-427	179	16	rate	rate	NOUN
ftr-427	179	17	structures	structure	NOUN
ftr-427	179	18	are	be	AUX
ftr-427	179	19	fair	fair	ADJ
ftr-427	179	20	or	or	CCONJ
ftr-427	179	21	unfair	unfair	ADJ
ftr-427	179	22	because	because	SCONJ
ftr-427	179	23	the	the	DET
ftr-427	179	24	effectiveness	effectiveness	NOUN
ftr-427	179	25	of	of	ADP
ftr-427	179	26	rate	rate	NOUN
ftr-427	179	27	structures	structure	NOUN
ftr-427	179	28	stand	stand	VERB
ftr-427	179	29	or	or	CCONJ
ftr-427	179	30	fall	fall	VERB
ftr-427	179	31	on	on	ADP
ftr-427	179	32	how	how	SCONJ
ftr-427	179	33	well	well	ADV
ftr-427	179	34	they	they	PRON
ftr-427	179	35	realize	realize	VERB
ftr-427	179	36	“	"	PUNCT
ftr-427	179	37	moral	moral	ADJ
ftr-427	179	38	commitments	commitment	NOUN
ftr-427	179	39	about	about	ADP
ftr-427	179	40	the	the	DET
ftr-427	179	41	proper	proper	ADJ
ftr-427	179	42	role	role	NOUN
ftr-427	179	43	of	of	ADP
ftr-427	179	44	government	government	NOUN
ftr-427	179	45	.	.	PUNCT
ftr-427	179	46	”	"	PUNCT
ftr-427	180	1	finally,24	finally,24	VERB
ftr-427	180	2	some	some	DET
ftr-427	180	3	scholars	scholar	NOUN
ftr-427	180	4	consider	consider	VERB
ftr-427	180	5	a	a	DET
ftr-427	180	6	fair	fair	ADJ
ftr-427	180	7	tax	tax	NOUN
ftr-427	180	8	as	as	ADP
ftr-427	180	9	one	one	NUM
ftr-427	180	10	that	that	PRON
ftr-427	180	11	equalizes	equalize	VERB
ftr-427	180	12	sacrifices	sacrifice	NOUN
ftr-427	180	13	and	and	CCONJ
ftr-427	180	14	has	have	VERB
ftr-427	180	15	its	its	PRON
ftr-427	180	16	basis	basis	NOUN
ftr-427	180	17	in	in	ADP
ftr-427	180	18	the	the	DET
ftr-427	180	19	decreased	decrease	VERB
ftr-427	180	20	utility	utility	NOUN
ftr-427	180	21	of	of	ADP
ftr-427	180	22	money	money	NOUN
ftr-427	180	23	.	.	PUNCT
ftr-427	181	1	under	under	ADP
ftr-427	181	2	this	this	DET
ftr-427	181	3	theory	theory	NOUN
ftr-427	181	4	:	:	PUNCT
ftr-427	181	5	an	an	DET
ftr-427	181	6	equitable	equitable	ADJ
ftr-427	181	7	apportioning	apportioning	NOUN
ftr-427	181	8	of	of	ADP
ftr-427	181	9	sacrifice	sacrifice	NOUN
ftr-427	181	10	requires	require	VERB
ftr-427	181	11	inflicting	inflict	VERB
ftr-427	181	12	equal	equal	ADJ
ftr-427	181	13	hurt	hurt	NOUN
ftr-427	181	14	on	on	ADP
ftr-427	181	15	each	each	DET
ftr-427	181	16	taxpayer	taxpayer	NOUN
ftr-427	181	17	.	.	PUNCT
ftr-427	182	1	it	it	PRON
ftr-427	182	2	seems	seem	VERB
ftr-427	182	3	likely	likely	ADJ
ftr-427	182	4	that	that	SCONJ
ftr-427	182	5	a	a	DET
ftr-427	182	6	dollar	dollar	NOUN
ftr-427	182	7	has	have	VERB
ftr-427	182	8	less	less	ADJ
ftr-427	182	9	“	"	PUNCT
ftr-427	182	10	value	value	NOUN
ftr-427	182	11	”	"	PUNCT
ftr-427	182	12	for	for	ADP
ftr-427	182	13	a	a	DET
ftr-427	182	14	person	person	NOUN
ftr-427	182	15	with	with	ADP
ftr-427	182	16	a	a	DET
ftr-427	182	17	million	million	NUM
ftr-427	182	18	dollars	dollar	NOUN
ftr-427	182	19	of	of	ADP
ftr-427	182	20	income	income	NOUN
ftr-427	182	21	than	than	ADP
ftr-427	182	22	for	for	ADP
ftr-427	182	23	a	a	DET
ftr-427	182	24	person	person	NOUN
ftr-427	182	25	with	with	ADP
ftr-427	182	26	only	only	ADV
ftr-427	182	27	a	a	DET
ftr-427	182	28	thousand	thousand	NUM
ftr-427	182	29	dollars	dollar	NOUN
ftr-427	182	30	of	of	ADP
ftr-427	182	31	income	income	NOUN
ftr-427	182	32	.	.	PUNCT
ftr-427	183	1	to	to	PART
ftr-427	183	2	take	take	VERB
ftr-427	183	3	the	the	DET
ftr-427	183	4	same	same	ADJ
ftr-427	183	5	number	number	NOUN
ftr-427	183	6	of	of	ADP
ftr-427	183	7	dollars	dollar	NOUN
ftr-427	183	8	from	from	ADP
ftr-427	183	9	each	each	PRON
ftr-427	183	10	is	be	AUX
ftr-427	183	11	not	not	PART
ftr-427	183	12	to	to	PART
ftr-427	183	13	require	require	VERB
ftr-427	183	14	the	the	DET
ftr-427	183	15	same	same	ADJ
ftr-427	183	16	amount	amount	NOUN
ftr-427	183	17	of	of	ADP
ftr-427	183	18	sacrifice	sacrifice	NOUN
ftr-427	183	19	from	from	ADP
ftr-427	183	20	them	they	PRON
ftr-427	183	21	.	.	PUNCT
ftr-427	184	1	instead	instead	ADV
ftr-427	184	2	a	a	DET
ftr-427	184	3	fair	fair	ADJ
ftr-427	184	4	tax	tax	NOUN
ftr-427	184	5	would	would	AUX
ftr-427	184	6	take	take	VERB
ftr-427	184	7	more	more	ADJ
ftr-427	184	8	from	from	ADP
ftr-427	184	9	the	the	DET
ftr-427	184	10	wealthier	wealthy	ADJ
ftr-427	184	11	individual	individual	NOUN
ftr-427	184	12	,	,	PUNCT
ftr-427	184	13	and	and	CCONJ
ftr-427	184	14	this	this	PRON
ftr-427	184	15	is	be	AUX
ftr-427	184	16	what	what	PRON
ftr-427	184	17	a	a	DET
ftr-427	184	18	progressive	progressive	ADJ
ftr-427	184	19	tax	tax	NOUN
ftr-427	184	20	does.25	does.25	NOUN
ftr-427	184	21	any	any	DET
ftr-427	184	22	definition	definition	NOUN
ftr-427	184	23	of	of	ADP
ftr-427	184	24	fairness	fairness	NOUN
ftr-427	184	25	must	must	AUX
ftr-427	184	26	incorporate	incorporate	VERB
ftr-427	184	27	the	the	DET
ftr-427	184	28	ability	ability	NOUN
ftr-427	184	29	-	-	PUNCT
ftr-427	184	30	to	to	ADP
ftr-427	184	31	-	-	PUNCT
ftr-427	184	32	pay	pay	VERB
ftr-427	184	33	concept	concept	NOUN
ftr-427	184	34	because	because	SCONJ
ftr-427	184	35	the	the	DET
ftr-427	184	36	most	most	ADV
ftr-427	184	37	viable	viable	ADJ
ftr-427	184	38	and	and	CCONJ
ftr-427	184	39	equitable	equitable	ADJ
ftr-427	184	40	tax	tax	NOUN
ftr-427	184	41	system	system	NOUN
ftr-427	184	42	is	be	AUX
ftr-427	184	43	one	one	NUM
ftr-427	184	44	that	that	PRON
ftr-427	184	45	allocates	allocate	VERB
ftr-427	184	46	the	the	DET
ftr-427	184	47	tax	tax	NOUN
ftr-427	184	48	burden	burden	NOUN
ftr-427	184	49	based	base	VERB
ftr-427	184	50	on	on	ADP
ftr-427	184	51	the	the	DET
ftr-427	184	52	traditional	traditional	ADJ
ftr-427	184	53	ability	ability	NOUN
ftr-427	184	54	-	-	PUNCT
ftr-427	184	55	to	to	ADP
ftr-427	184	56	-	-	PUNCT
ftr-427	184	57	pay	pay	VERB
ftr-427	184	58	concept	concept	NOUN
ftr-427	184	59	.	.	PUNCT
ftr-427	185	1	the	the	DET
ftr-427	185	2	benefit	benefit	NOUN
ftr-427	185	3	principle	principle	NOUN
ftr-427	185	4	is	be	AUX
ftr-427	185	5	far	far	ADV
ftr-427	185	6	too	too	ADV
ftr-427	185	7	difficult	difficult	ADJ
ftr-427	185	8	to	to	PART
ftr-427	185	9	measure	measure	VERB
ftr-427	185	10	and	and	CCONJ
ftr-427	185	11	results	result	NOUN
ftr-427	185	12	in	in	ADP
ftr-427	185	13	a	a	DET
ftr-427	185	14	subjective	subjective	ADJ
ftr-427	185	15	evaluation	evaluation	NOUN
ftr-427	185	16	of	of	ADP
ftr-427	185	17	a	a	DET
ftr-427	185	18	multitude	multitude	NOUN
ftr-427	185	19	of	of	ADP
ftr-427	185	20	benefits	benefit	NOUN
ftr-427	185	21	and	and	CCONJ
ftr-427	185	22	the	the	DET
ftr-427	185	23	inherent	inherent	ADJ
ftr-427	185	24	difficulty	difficulty	NOUN
ftr-427	185	25	of	of	ADP
ftr-427	185	26	establishing	establish	VERB
ftr-427	185	27	the	the	DET
ftr-427	185	28	proper	proper	ADJ
ftr-427	185	29	weight	weight	NOUN
ftr-427	185	30	that	that	PRON
ftr-427	185	31	should	should	AUX
ftr-427	185	32	be	be	AUX
ftr-427	185	33	afforded	afford	VERB
ftr-427	185	34	to	to	ADP
ftr-427	185	35	each	each	DET
ftr-427	185	36	benefit	benefit	NOUN
ftr-427	185	37	.	.	PUNCT
ftr-427	186	1	a	a	DET
ftr-427	186	2	strong	strong	ADJ
ftr-427	186	3	argument	argument	NOUN
ftr-427	186	4	exists	exist	VERB
ftr-427	186	5	for	for	ADP
ftr-427	186	6	providing	provide	VERB
ftr-427	186	7	equal	equal	ADJ
ftr-427	186	8	treatment	treatment	NOUN
ftr-427	186	9	to	to	ADP
ftr-427	186	10	all	all	DET
ftr-427	186	11	taxpayers	taxpayer	NOUN
ftr-427	186	12	.	.	PUNCT
ftr-427	187	1	however	however	ADV
ftr-427	187	2	,	,	PUNCT
ftr-427	187	3	there	there	PRON
ftr-427	187	4	is	be	VERB
ftr-427	187	5	not	not	PART
ftr-427	187	6	a	a	DET
ftr-427	187	7	viable	viable	ADJ
ftr-427	187	8	way	way	NOUN
ftr-427	187	9	to	to	PART
ftr-427	187	10	provide	provide	VERB
ftr-427	187	11	equal	equal	ADJ
ftr-427	187	12	tax	tax	NOUN
ftr-427	187	13	treatment	treatment	NOUN
ftr-427	187	14	to	to	ADP
ftr-427	187	15	all	all	DET
ftr-427	187	16	taxpayers	taxpayer	NOUN
ftr-427	187	17	while	while	SCONJ
ftr-427	187	18	creating	create	VERB
ftr-427	187	19	a	a	DET
ftr-427	187	20	structure	structure	NOUN
ftr-427	187	21	that	that	PRON
ftr-427	187	22	generates	generate	VERB
ftr-427	187	23	revenue	revenue	NOUN
ftr-427	187	24	and	and	CCONJ
ftr-427	187	25	adhering	adhere	VERB
ftr-427	187	26	to	to	ADP
ftr-427	187	27	the	the	DET
ftr-427	187	28	ability	ability	NOUN
ftr-427	187	29	-	-	PUNCT
ftr-427	187	30	to	to	ADP
ftr-427	187	31	-	-	PUNCT
ftr-427	187	32	pay	pay	VERB
ftr-427	187	33	concept	concept	NOUN
ftr-427	187	34	.	.	PUNCT
ftr-427	188	1	conversely	conversely	ADV
ftr-427	188	2	,	,	PUNCT
ftr-427	188	3	the	the	DET
ftr-427	188	4	progressive	progressive	ADJ
ftr-427	188	5	tax	tax	NOUN
ftr-427	188	6	system	system	NOUN
ftr-427	188	7	is	be	AUX
ftr-427	188	8	fair	fair	ADJ
ftr-427	188	9	because	because	SCONJ
ftr-427	188	10	it	it	PRON
ftr-427	188	11	implements	implement	VERB
ftr-427	188	12	the	the	DET
ftr-427	188	13	traditional	traditional	ADJ
ftr-427	188	14	ability	ability	NOUN
ftr-427	188	15	-	-	PUNCT
ftr-427	188	16	to	to	ADP
ftr-427	188	17	-	-	PUNCT
ftr-427	188	18	pay	pay	NOUN
ftr-427	188	19	principle	principle	NOUN
ftr-427	188	20	;	;	PUNCT
ftr-427	188	21	therefore	therefore	ADV
ftr-427	188	22	,	,	PUNCT
ftr-427	188	23	it	it	PRON
ftr-427	188	24	represents	represent	VERB
ftr-427	188	25	an	an	DET
ftr-427	188	26	appropriate	appropriate	ADJ
ftr-427	188	27	mechanism	mechanism	NOUN
ftr-427	188	28	for	for	ADP
ftr-427	188	29	allocating	allocate	VERB
ftr-427	188	30	tax	tax	NOUN
ftr-427	188	31	burdens	burden	NOUN
ftr-427	188	32	.	.	PUNCT
ftr-427	189	1	despite	despite	SCONJ
ftr-427	189	2	the	the	DET
ftr-427	189	3	progressive	progressive	ADJ
ftr-427	189	4	tax	tax	NOUN
ftr-427	189	5	structure	structure	NOUN
ftr-427	189	6	’s	’s	PART
ftr-427	189	7	adherence	adherence	NOUN
ftr-427	189	8	to	to	ADP
ftr-427	189	9	the	the	DET
ftr-427	189	10	ability	ability	NOUN
ftr-427	189	11	-	-	PUNCT
ftr-427	189	12	to	to	ADP
ftr-427	189	13	-	-	PUNCT
ftr-427	189	14	pay	pay	NOUN
ftr-427	189	15	concept	concept	NOUN
ftr-427	189	16	,	,	PUNCT
ftr-427	189	17	it	it	PRON
ftr-427	189	18	remains	remain	VERB
ftr-427	189	19	controversial	controversial	ADJ
ftr-427	189	20	and	and	CCONJ
ftr-427	189	21	lacks	lack	VERB
ftr-427	189	22	consensus	consensus	NOUN
ftr-427	189	23	support	support	NOUN
ftr-427	189	24	.	.	PUNCT
ftr-427	190	1	as	as	ADP
ftr-427	190	2	such	such	ADJ
ftr-427	190	3	,	,	PUNCT
ftr-427	190	4	there	there	PRON
ftr-427	190	5	is	be	VERB
ftr-427	190	6	a	a	DET
ftr-427	190	7	divergence	divergence	NOUN
ftr-427	190	8	of	of	ADP
ftr-427	190	9	scholarly	scholarly	ADJ
ftr-427	190	10	opinions	opinion	NOUN
ftr-427	190	11	as	as	ADP
ftr-427	190	12	to	to	ADP
ftr-427	190	13	whether	whether	SCONJ
ftr-427	190	14	it	it	PRON
ftr-427	190	15	is	be	AUX
ftr-427	190	16	appropriate	appropriate	ADJ
ftr-427	190	17	to	to	PART
ftr-427	190	18	subject	subject	VERB
ftr-427	190	19	taxpayers	taxpayer	NOUN
ftr-427	190	20	to	to	ADP
ftr-427	190	21	different	different	ADJ
ftr-427	190	22	tax	tax	NOUN
ftr-427	190	23	rates	rate	NOUN
ftr-427	190	24	.	.	PUNCT
ftr-427	191	1	some	some	DET
ftr-427	191	2	scholars	scholar	NOUN
ftr-427	191	3	advocate	advocate	VERB
ftr-427	191	4	the	the	DET
ftr-427	191	5	use	use	NOUN
ftr-427	191	6	of	of	ADP
ftr-427	191	7	proportional	proportional	ADJ
ftr-427	191	8	taxation	taxation	NOUN
ftr-427	191	9	to	to	PART
ftr-427	191	10	allocate	allocate	VERB
ftr-427	191	11	tax	tax	NOUN
ftr-427	191	12	burdens	burden	NOUN
ftr-427	191	13	.	.	PUNCT
ftr-427	192	1	other	other	ADJ
ftr-427	192	2	scholars	scholar	NOUN
ftr-427	192	3	believe	believe	VERB
ftr-427	192	4	that	that	SCONJ
ftr-427	192	5	the	the	DET
ftr-427	192	6	progressive26	progressive26	NOUN
ftr-427	192	7	23	23	NUM
ftr-427	192	8	.	.	PUNCT
ftr-427	193	1	martin	martin	PROPN
ftr-427	193	2	j.	j.	PROPN
ftr-427	193	3	mcmahon	mcmahon	PROPN
ftr-427	193	4	,	,	PUNCT
ftr-427	193	5	jr	jr	PROPN
ftr-427	193	6	.	.	PROPN
ftr-427	193	7	,	,	PUNCT
ftr-427	193	8	individual	individual	ADJ
ftr-427	193	9	tax	tax	NOUN
ftr-427	193	10	reform	reform	NOUN
ftr-427	193	11	for	for	ADP
ftr-427	193	12	fairness	fairness	NOUN
ftr-427	193	13	and	and	CCONJ
ftr-427	193	14	simplicity	simplicity	NOUN
ftr-427	193	15	:	:	PUNCT
ftr-427	193	16	let	let	VERB
ftr-427	193	17	economic	economic	ADJ
ftr-427	193	18	growth	growth	NOUN
ftr-427	193	19	fend	fend	VERB
ftr-427	193	20	for	for	ADP
ftr-427	193	21	itself	itself	PRON
ftr-427	193	22	,	,	PUNCT
ftr-427	193	23	50	50	NUM
ftr-427	193	24	wash	wash	NOUN
ftr-427	193	25	.	.	PUNCT
ftr-427	193	26	&	&	CCONJ
ftr-427	193	27	lee	lee	PROPN
ftr-427	193	28	l.	l.	PROPN
ftr-427	193	29	rev	rev	PROPN
ftr-427	193	30	.	.	PROPN
ftr-427	193	31	459	459	NUM
ftr-427	193	32	,	,	PUNCT
ftr-427	193	33	461	461	NUM
ftr-427	193	34	(	(	PUNCT
ftr-427	193	35	1993	1993	NUM
ftr-427	193	36	)	)	PUNCT
ftr-427	193	37	.	.	PUNCT
ftr-427	194	1	24	24	NUM
ftr-427	194	2	.	.	PUNCT
ftr-427	194	3	barbara	barbara	PROPN
ftr-427	194	4	h.	h.	PROPN
ftr-427	194	5	fried	fried	PROPN
ftr-427	194	6	,	,	PUNCT
ftr-427	194	7	the	the	DET
ftr-427	194	8	puzzling	puzzle	VERB
ftr-427	194	9	case	case	NOUN
ftr-427	194	10	for	for	ADP
ftr-427	194	11	proportionate	proportionate	ADJ
ftr-427	194	12	taxation	taxation	NOUN
ftr-427	194	13	,	,	PUNCT
ftr-427	194	14	2	2	NUM
ftr-427	194	15	chap	chap	NOUN
ftr-427	194	16	.	.	PUNCT
ftr-427	195	1	l.	l.	PROPN
ftr-427	195	2	rev	rev	PROPN
ftr-427	195	3	.	.	PROPN
ftr-427	195	4	157	157	NUM
ftr-427	195	5	,	,	PUNCT
ftr-427	195	6	158	158	NUM
ftr-427	195	7	(	(	PUNCT
ftr-427	195	8	1999	1999	NUM
ftr-427	195	9	)	)	PUNCT
ftr-427	195	10	.	.	PUNCT
ftr-427	196	1	25	25	NUM
ftr-427	196	2	.	.	PUNCT
ftr-427	196	3	walter	walter	PROPN
ftr-427	196	4	j.	j.	PROPN
ftr-427	196	5	blum	blum	PROPN
ftr-427	196	6	&	&	CCONJ
ftr-427	196	7	harry	harry	PROPN
ftr-427	196	8	kalven	kalven	PROPN
ftr-427	196	9	,	,	PUNCT
ftr-427	196	10	jr	jr	PROPN
ftr-427	196	11	.	.	PROPN
ftr-427	196	12	,	,	PUNCT
ftr-427	196	13	the	the	DET
ftr-427	196	14	uneasy	uneasy	ADJ
ftr-427	196	15	case	case	NOUN
ftr-427	196	16	for	for	ADP
ftr-427	196	17	progressive	progressive	ADJ
ftr-427	196	18	taxation	taxation	NOUN
ftr-427	196	19	39	39	NUM
ftr-427	196	20	-	-	SYM
ftr-427	196	21	40	40	NUM
ftr-427	196	22	(	(	PUNCT
ftr-427	196	23	1953	1953	NUM
ftr-427	196	24	)	)	PUNCT
ftr-427	196	25	.	.	PUNCT
ftr-427	197	1	professors	professor	NOUN
ftr-427	197	2	blum	blum	PROPN
ftr-427	197	3	and	and	CCONJ
ftr-427	197	4	kalven	kalven	PROPN
ftr-427	197	5	did	do	AUX
ftr-427	197	6	not	not	PART
ftr-427	197	7	support	support	VERB
ftr-427	197	8	progressive	progressive	ADJ
ftr-427	197	9	taxation	taxation	NOUN
ftr-427	197	10	but	but	CCONJ
ftr-427	197	11	simply	simply	ADV
ftr-427	197	12	considered	consider	VERB
ftr-427	197	13	and	and	CCONJ
ftr-427	197	14	rejected	reject	VERB
ftr-427	197	15	the	the	DET
ftr-427	197	16	arguments	argument	NOUN
ftr-427	197	17	supporting	support	VERB
ftr-427	197	18	progressive	progressive	ADJ
ftr-427	197	19	taxation	taxation	NOUN
ftr-427	197	20	.	.	PUNCT
ftr-427	198	1	26	26	NUM
ftr-427	198	2	.	.	PUNCT
ftr-427	199	1	see	see	VERB
ftr-427	199	2	,	,	PUNCT
ftr-427	199	3	e.g.	e.g.	ADV
ftr-427	199	4	,	,	PUNCT
ftr-427	199	5	hall	hall	PROPN
ftr-427	199	6	&	&	CCONJ
ftr-427	199	7	rabushka	rabushka	PROPN
ftr-427	199	8	,	,	PUNCT
ftr-427	199	9	supra	supra	PROPN
ftr-427	199	10	note	note	PROPN
ftr-427	199	11	18	18	NUM
ftr-427	199	12	,	,	PUNCT
ftr-427	199	13	at	at	ADP
ftr-427	199	14	26	26	NUM
ftr-427	199	15	(	(	PUNCT
ftr-427	199	16	arguing	argue	VERB
ftr-427	199	17	that	that	SCONJ
ftr-427	199	18	no	no	DET
ftr-427	199	19	definition	definition	NOUN
ftr-427	199	20	of	of	ADP
ftr-427	199	21	“	"	PUNCT
ftr-427	199	22	fairness	fairness	NOUN
ftr-427	199	23	”	"	PUNCT
ftr-427	199	24	establishes	establish	VERB
ftr-427	199	25	that	that	SCONJ
ftr-427	199	26	a	a	DET
ftr-427	199	27	progressive	progressive	ADJ
ftr-427	199	28	tax	tax	NOUN
ftr-427	199	29	system	system	NOUN
ftr-427	199	30	is	be	AUX
ftr-427	199	31	fairer	fair	ADJ
ftr-427	199	32	than	than	ADP
ftr-427	199	33	a	a	DET
ftr-427	199	34	flat	flat	ADJ
ftr-427	199	35	tax	tax	NOUN
ftr-427	199	36	system	system	NOUN
ftr-427	199	37	)	)	PUNCT
ftr-427	199	38	;	;	PUNCT
ftr-427	200	1	jeffrey	jeffrey	PROPN
ftr-427	200	2	a.	a.	PROPN
ftr-427	200	3	schoenblum	schoenblum	PROPN
ftr-427	200	4	,	,	PUNCT
ftr-427	200	5	tax	tax	NOUN
ftr-427	200	6	fairness	fairness	NOUN
ftr-427	200	7	or	or	CCONJ
ftr-427	200	8	unfairness	unfairness	NOUN
ftr-427	200	9	?	?	PUNCT
ftr-427	201	1	a	a	DET
ftr-427	201	2	consideration	consideration	NOUN
ftr-427	201	3	of	of	ADP
ftr-427	201	4	the	the	DET
ftr-427	201	5	10	10	NUM
ftr-427	201	6	florida	florida	PROPN
ftr-427	201	7	tax	tax	NOUN
ftr-427	201	8	review	review	NOUN
ftr-427	202	1	[	[	X
ftr-427	202	2	vol	vol	NOUN
ftr-427	202	3	.	.	PUNCT
ftr-427	203	1	5:1	5:1	NUM
ftr-427	203	2	tax	tax	NOUN
ftr-427	203	3	is	be	AUX
ftr-427	203	4	the	the	DET
ftr-427	203	5	most	most	ADV
ftr-427	203	6	equitable	equitable	ADJ
ftr-427	203	7	way	way	NOUN
ftr-427	203	8	to	to	PART
ftr-427	203	9	allocate	allocate	VERB
ftr-427	203	10	the	the	DET
ftr-427	203	11	country	country	NOUN
ftr-427	203	12	’s	’s	PART
ftr-427	203	13	tax	tax	NOUN
ftr-427	203	14	burdens	burden	NOUN
ftr-427	203	15	.	.	PUNCT
ftr-427	204	1	other27	other27	ADJ
ftr-427	204	2	scholars	scholar	NOUN
ftr-427	204	3	reject	reject	VERB
ftr-427	204	4	both	both	DET
ftr-427	204	5	proportional	proportional	ADJ
ftr-427	204	6	and	and	CCONJ
ftr-427	204	7	progressive	progressive	ADJ
ftr-427	204	8	taxation	taxation	NOUN
ftr-427	204	9	in	in	ADP
ftr-427	204	10	favor	favor	NOUN
ftr-427	204	11	of	of	ADP
ftr-427	204	12	a	a	DET
ftr-427	204	13	consumption	consumption	NOUN
ftr-427	204	14	-	-	PUNCT
ftr-427	204	15	based	base	VERB
ftr-427	204	16	tax	tax	NOUN
ftr-427	204	17	system	system	NOUN
ftr-427	204	18	.	.	PUNCT
ftr-427	205	1	a	a	DET
ftr-427	205	2	consumption	consumption	NOUN
ftr-427	205	3	tax	tax	NOUN
ftr-427	205	4	imposes	impose	VERB
ftr-427	205	5	taxes	taxis	NOUN
ftr-427	205	6	based	base	VERB
ftr-427	205	7	on	on	ADP
ftr-427	205	8	a28	a28	PROPN
ftr-427	205	9	taxpayer	taxpayer	PROPN
ftr-427	205	10	’s	’s	PART
ftr-427	205	11	annual	annual	ADJ
ftr-427	205	12	consumption	consumption	NOUN
ftr-427	205	13	.	.	PUNCT
ftr-427	206	1	one	one	NUM
ftr-427	206	2	argument	argument	NOUN
ftr-427	206	3	supporting	support	VERB
ftr-427	206	4	the	the	DET
ftr-427	206	5	consumption	consumption	NOUN
ftr-427	206	6	tax	tax	NOUN
ftr-427	206	7	originates	originate	NOUN
ftr-427	206	8	in	in	ADP
ftr-427	206	9	the	the	DET
ftr-427	206	10	writings	writing	NOUN
ftr-427	206	11	of	of	ADP
ftr-427	206	12	thomas	thomas	PROPN
ftr-427	206	13	hobbes	hobbe	NOUN
ftr-427	206	14	.	.	PUNCT
ftr-427	207	1	hobbes	hobbe	NOUN
ftr-427	207	2	believed	believe	VERB
ftr-427	207	3	that	that	SCONJ
ftr-427	207	4	the29	the29	ADJ
ftr-427	207	5	consumption	consumption	NOUN
ftr-427	207	6	tax	tax	NOUN
ftr-427	207	7	was	be	AUX
ftr-427	207	8	the	the	DET
ftr-427	207	9	fairest	fair	ADJ
ftr-427	207	10	tax	tax	NOUN
ftr-427	207	11	.	.	PUNCT
ftr-427	208	1	he	he	PRON
ftr-427	208	2	believed	believe	VERB
ftr-427	208	3	it	it	PRON
ftr-427	208	4	was	be	AUX
ftr-427	208	5	unfair	unfair	ADJ
ftr-427	208	6	that	that	SCONJ
ftr-427	208	7	a	a	DET
ftr-427	208	8	taxpayer	taxpayer	NOUN
ftr-427	208	9	that	that	PRON
ftr-427	208	10	worked	work	VERB
ftr-427	208	11	as	as	ADV
ftr-427	208	12	diligently	diligently	ADV
ftr-427	208	13	as	as	ADP
ftr-427	208	14	another	another	DET
ftr-427	208	15	taxpayer	taxpayer	NOUN
ftr-427	208	16	,	,	PUNCT
ftr-427	208	17	but	but	CCONJ
ftr-427	208	18	chose	choose	VERB
ftr-427	208	19	to	to	PART
ftr-427	208	20	save	save	VERB
ftr-427	208	21	his	his	PRON
ftr-427	208	22	money	money	NOUN
ftr-427	208	23	rather	rather	ADV
ftr-427	208	24	than	than	ADP
ftr-427	208	25	spend	spend	VERB
ftr-427	208	26	it	it	PRON
ftr-427	208	27	should	should	AUX
ftr-427	208	28	be	be	AUX
ftr-427	208	29	subjected	subject	VERB
ftr-427	208	30	to	to	ADP
ftr-427	208	31	greater	great	ADJ
ftr-427	208	32	taxes	taxis	NOUN
ftr-427	208	33	.	.	PUNCT
ftr-427	209	1	scholars	scholar	NOUN
ftr-427	209	2	supporting30	supporting30	PROPN
ftr-427	210	1	the	the	DET
ftr-427	210	2	consumption	consumption	NOUN
ftr-427	210	3	tax	tax	NOUN
ftr-427	210	4	share	share	NOUN
ftr-427	210	5	the	the	DET
ftr-427	210	6	hobbesian	hobbesian	ADJ
ftr-427	210	7	vision	vision	NOUN
ftr-427	210	8	that	that	PRON
ftr-427	210	9	a	a	DET
ftr-427	210	10	fair	fair	ADJ
ftr-427	210	11	tax	tax	NOUN
ftr-427	210	12	should	should	AUX
ftr-427	210	13	be	be	AUX
ftr-427	210	14	not	not	PART
ftr-427	210	15	penalize	penalize	VERB
ftr-427	210	16	savers	saver	NOUN
ftr-427	210	17	.	.	PUNCT
ftr-427	211	1	they	they	PRON
ftr-427	211	2	also	also	ADV
ftr-427	211	3	believe	believe	VERB
ftr-427	211	4	that	that	SCONJ
ftr-427	211	5	the	the	DET
ftr-427	211	6	consumption	consumption	NOUN
ftr-427	211	7	tax	tax	NOUN
ftr-427	211	8	is	be	AUX
ftr-427	211	9	superior	superior	ADJ
ftr-427	211	10	to31	to31	PROPN
ftr-427	211	11	other	other	ADJ
ftr-427	211	12	forms	form	NOUN
ftr-427	211	13	of	of	ADP
ftr-427	211	14	taxation	taxation	NOUN
ftr-427	211	15	because	because	SCONJ
ftr-427	211	16	increased	increased	ADJ
ftr-427	211	17	savings	saving	NOUN
ftr-427	211	18	will	will	AUX
ftr-427	211	19	stimulate	stimulate	VERB
ftr-427	211	20	national	national	ADJ
ftr-427	211	21	productivity	productivity	NOUN
ftr-427	211	22	and	and	CCONJ
ftr-427	211	23	simplify	simplify	VERB
ftr-427	211	24	tax	tax	NOUN
ftr-427	211	25	administration	administration	NOUN
ftr-427	211	26	.	.	PUNCT
ftr-427	212	1	a	a	DET
ftr-427	212	2	broad	broad	ADV
ftr-427	212	3	-	-	PUNCT
ftr-427	212	4	based	base	VERB
ftr-427	212	5	consumption32	consumption32	NOUN
ftr-427	212	6	33	33	NUM
ftr-427	212	7	tax	tax	NOUN
ftr-427	212	8	fits	fit	VERB
ftr-427	212	9	into	into	ADP
ftr-427	212	10	two	two	NUM
ftr-427	212	11	different	different	ADJ
ftr-427	212	12	categories	category	NOUN
ftr-427	212	13	:	:	PUNCT
ftr-427	212	14	1	1	X
ftr-427	212	15	)	)	PUNCT
ftr-427	212	16	direct	direct	ADJ
ftr-427	212	17	or	or	CCONJ
ftr-427	212	18	personalized	personalize	VERB
ftr-427	212	19	;	;	PUNCT
ftr-427	212	20	or	or	CCONJ
ftr-427	212	21	2	2	NUM
ftr-427	212	22	)	)	PUNCT
ftr-427	212	23	indirect	indirect	ADJ
ftr-427	212	24	or	or	CCONJ
ftr-427	212	25	philosophical	philosophical	ADJ
ftr-427	212	26	bases	basis	NOUN
ftr-427	212	27	for	for	ADP
ftr-427	212	28	unequal	unequal	ADJ
ftr-427	212	29	taxation	taxation	NOUN
ftr-427	212	30	of	of	ADP
ftr-427	212	31	individuals	individual	NOUN
ftr-427	212	32	,	,	PUNCT
ftr-427	212	33	12	12	NUM
ftr-427	212	34	am	am	NOUN
ftr-427	212	35	.	.	PUNCT
ftr-427	213	1	j.	j.	PROPN
ftr-427	213	2	tax	tax	PROPN
ftr-427	213	3	pol’y	pol’y	NOUN
ftr-427	213	4	221	221	NUM
ftr-427	213	5	,	,	PUNCT
ftr-427	213	6	225	225	NUM
ftr-427	213	7	(	(	PUNCT
ftr-427	213	8	1995	1995	NUM
ftr-427	213	9	)	)	PUNCT
ftr-427	214	1	(	(	PUNCT
ftr-427	214	2	contending	contend	VERB
ftr-427	214	3	that	that	SCONJ
ftr-427	214	4	“	"	PUNCT
ftr-427	214	5	[	[	X
ftr-427	214	6	t]o	t]o	ADP
ftr-427	214	7	the	the	DET
ftr-427	214	8	extent	extent	NOUN
ftr-427	214	9	that	that	PRON
ftr-427	214	10	our	our	PRON
ftr-427	214	11	society	society	NOUN
ftr-427	214	12	continues	continue	VERB
ftr-427	214	13	to	to	PART
ftr-427	214	14	adhere	adhere	VERB
ftr-427	214	15	to	to	ADP
ftr-427	214	16	certain	certain	ADJ
ftr-427	214	17	traditional	traditional	ADJ
ftr-427	214	18	liberal	liberal	ADJ
ftr-427	214	19	principles	principle	NOUN
ftr-427	214	20	,	,	PUNCT
ftr-427	214	21	in	in	SCONJ
ftr-427	214	22	that	that	SCONJ
ftr-427	214	23	it	it	PRON
ftr-427	214	24	elevates	elevate	VERB
ftr-427	214	25	the	the	DET
ftr-427	214	26	values	value	NOUN
ftr-427	214	27	of	of	ADP
ftr-427	214	28	the	the	DET
ftr-427	214	29	autonomous	autonomous	ADJ
ftr-427	214	30	individual	individual	NOUN
ftr-427	214	31	and	and	CCONJ
ftr-427	214	32	the	the	DET
ftr-427	214	33	equal	equal	ADJ
ftr-427	214	34	status	status	NOUN
ftr-427	214	35	of	of	ADP
ftr-427	214	36	each	each	DET
ftr-427	214	37	such	such	ADJ
ftr-427	214	38	individual	individual	NOUN
ftr-427	214	39	before	before	ADP
ftr-427	214	40	the	the	DET
ftr-427	214	41	state	state	NOUN
ftr-427	214	42	,	,	PUNCT
ftr-427	214	43	any	any	DET
ftr-427	214	44	system	system	NOUN
ftr-427	214	45	of	of	ADP
ftr-427	214	46	taxation	taxation	NOUN
ftr-427	214	47	that	that	PRON
ftr-427	214	48	differentiates	differentiate	VERB
ftr-427	214	49	among	among	ADP
ftr-427	214	50	taxpayers	taxpayer	NOUN
ftr-427	214	51	ought	ought	AUX
ftr-427	214	52	to	to	PART
ftr-427	214	53	require	require	VERB
ftr-427	214	54	a	a	DET
ftr-427	214	55	compelling	compelling	ADJ
ftr-427	214	56	philosophic	philosophic	ADJ
ftr-427	214	57	justification	justification	NOUN
ftr-427	214	58	”	"	PUNCT
ftr-427	214	59	and	and	CCONJ
ftr-427	214	60	that	that	SCONJ
ftr-427	214	61	no	no	DET
ftr-427	214	62	persuasive	persuasive	ADJ
ftr-427	214	63	theory	theory	NOUN
ftr-427	214	64	has	have	AUX
ftr-427	214	65	been	be	AUX
ftr-427	214	66	developed	develop	VERB
ftr-427	214	67	)	)	PUNCT
ftr-427	214	68	.	.	PUNCT
ftr-427	215	1	27	27	NUM
ftr-427	215	2	.	.	X
ftr-427	216	1	see	see	VERB
ftr-427	216	2	,	,	PUNCT
ftr-427	216	3	e.g.	e.g.	ADV
ftr-427	216	4	,	,	PUNCT
ftr-427	216	5	mcmahon	mcmahon	PROPN
ftr-427	216	6	&	&	CCONJ
ftr-427	216	7	abreu	abreu	PROPN
ftr-427	216	8	,	,	PUNCT
ftr-427	216	9	supra	supra	PROPN
ftr-427	216	10	note	note	NOUN
ftr-427	216	11	8	8	NUM
ftr-427	216	12	,	,	PUNCT
ftr-427	216	13	at	at	ADP
ftr-427	216	14	70	70	NUM
ftr-427	216	15	(	(	PUNCT
ftr-427	216	16	“	"	PUNCT
ftr-427	216	17	a	a	DET
ftr-427	216	18	progressive	progressive	ADJ
ftr-427	216	19	income	income	NOUN
ftr-427	216	20	tax	tax	NOUN
ftr-427	216	21	can	can	AUX
ftr-427	216	22	help	help	VERB
ftr-427	216	23	to	to	PART
ftr-427	216	24	preserve	preserve	VERB
ftr-427	216	25	equality	equality	NOUN
ftr-427	216	26	of	of	ADP
ftr-427	216	27	opportunity	opportunity	NOUN
ftr-427	216	28	for	for	ADP
ftr-427	216	29	successive	successive	ADJ
ftr-427	216	30	generations	generation	NOUN
ftr-427	216	31	of	of	ADP
ftr-427	216	32	americans	americans	PROPN
ftr-427	216	33	.	.	PUNCT
ftr-427	216	34	.	.	PUNCT
ftr-427	216	35	.	.	PUNCT
ftr-427	217	1	by	by	ADP
ftr-427	217	2	reducing	reduce	VERB
ftr-427	217	3	the	the	DET
ftr-427	217	4	disparities	disparity	NOUN
ftr-427	217	5	in	in	ADP
ftr-427	217	6	after	after	ADP
ftr-427	217	7	-	-	PUNCT
ftr-427	217	8	tax	tax	NOUN
ftr-427	217	9	income	income	NOUN
ftr-427	217	10	that	that	PRON
ftr-427	217	11	dampen	dampen	VERB
ftr-427	217	12	opportunity	opportunity	NOUN
ftr-427	217	13	.	.	PUNCT
ftr-427	217	14	.	.	PUNCT
ftr-427	217	15	.	.	PUNCT
ftr-427	217	16	.	.	PUNCT
ftr-427	217	17	”	"	PUNCT
ftr-427	217	18	)	)	PUNCT
ftr-427	217	19	;	;	PUNCT
ftr-427	217	20	marjorie	marjorie	PROPN
ftr-427	217	21	e.	e.	PROPN
ftr-427	217	22	kornhauser	kornhauser	PROPN
ftr-427	217	23	,	,	PUNCT
ftr-427	217	24	equality	equality	NOUN
ftr-427	217	25	,	,	PUNCT
ftr-427	217	26	liberty	liberty	NOUN
ftr-427	217	27	,	,	PUNCT
ftr-427	217	28	and	and	CCONJ
ftr-427	217	29	a	a	DET
ftr-427	217	30	fair	fair	ADJ
ftr-427	217	31	income	income	NOUN
ftr-427	217	32	tax	tax	NOUN
ftr-427	217	33	,	,	PUNCT
ftr-427	217	34	23	23	NUM
ftr-427	217	35	fordham	fordham	PROPN
ftr-427	217	36	urb	urb	PROPN
ftr-427	217	37	.	.	PUNCT
ftr-427	218	1	l.j	l.j	AUX
ftr-427	218	2	.	.	PROPN
ftr-427	218	3	607	607	NUM
ftr-427	218	4	,	,	PUNCT
ftr-427	218	5	608	608	NUM
ftr-427	218	6	(	(	PUNCT
ftr-427	218	7	1996	1996	NUM
ftr-427	218	8	)	)	PUNCT
ftr-427	218	9	(	(	PUNCT
ftr-427	218	10	“	"	PUNCT
ftr-427	218	11	an	an	DET
ftr-427	218	12	ideal	ideal	ADJ
ftr-427	218	13	flat	flat	ADJ
ftr-427	218	14	income	income	NOUN
ftr-427	218	15	tax	tax	NOUN
ftr-427	218	16	or	or	CCONJ
ftr-427	218	17	an	an	DET
ftr-427	218	18	ideal	ideal	ADJ
ftr-427	218	19	consumption	consumption	NOUN
ftr-427	218	20	-	-	PUNCT
ftr-427	218	21	based	base	VERB
ftr-427	218	22	tax	tax	NOUN
ftr-427	218	23	would	would	AUX
ftr-427	218	24	be	be	AUX
ftr-427	218	25	simpler	simple	ADJ
ftr-427	218	26	and	and	CCONJ
ftr-427	218	27	more	more	ADV
ftr-427	218	28	coherent	coherent	ADJ
ftr-427	218	29	than	than	ADP
ftr-427	218	30	the	the	DET
ftr-427	218	31	current	current	ADJ
ftr-427	218	32	progressive	progressive	ADJ
ftr-427	218	33	tax	tax	NOUN
ftr-427	218	34	;	;	PUNCT
ftr-427	218	35	however	however	ADV
ftr-427	218	36	,	,	PUNCT
ftr-427	218	37	an	an	DET
ftr-427	218	38	ideal	ideal	ADJ
ftr-427	218	39	progressive	progressive	ADJ
ftr-427	218	40	tax	tax	NOUN
ftr-427	218	41	would	would	AUX
ftr-427	218	42	be	be	AUX
ftr-427	218	43	simpler	simple	ADJ
ftr-427	218	44	as	as	ADV
ftr-427	218	45	well	well	ADV
ftr-427	218	46	.	.	PUNCT
ftr-427	218	47	”	"	PUNCT
ftr-427	219	1	)	)	PUNCT
ftr-427	219	2	28	28	NUM
ftr-427	219	3	.	.	PUNCT
ftr-427	220	1	see	see	VERB
ftr-427	220	2	,	,	PUNCT
ftr-427	220	3	e.g.	e.g.	ADV
ftr-427	220	4	,	,	PUNCT
ftr-427	220	5	richard	richard	PROPN
ftr-427	220	6	l.	l.	PROPN
ftr-427	220	7	doernberg	doernberg	PROPN
ftr-427	220	8	,	,	PUNCT
ftr-427	220	9	a	a	DET
ftr-427	220	10	workable	workable	ADJ
ftr-427	220	11	flat	flat	ADJ
ftr-427	220	12	rate	rate	NOUN
ftr-427	220	13	consumption	consumption	NOUN
ftr-427	220	14	tax	tax	NOUN
ftr-427	220	15	,	,	PUNCT
ftr-427	220	16	70	70	NUM
ftr-427	220	17	iowa	iowa	PROPN
ftr-427	220	18	l.	l.	PROPN
ftr-427	220	19	rev	rev	PROPN
ftr-427	220	20	.	.	PROPN
ftr-427	220	21	425	425	NUM
ftr-427	220	22	,	,	PUNCT
ftr-427	220	23	484	484	NUM
ftr-427	220	24	(	(	PUNCT
ftr-427	220	25	1985	1985	NUM
ftr-427	220	26	)	)	PUNCT
ftr-427	220	27	(	(	PUNCT
ftr-427	220	28	“	"	PUNCT
ftr-427	220	29	the	the	DET
ftr-427	220	30	flat	flat	ADJ
ftr-427	220	31	rate	rate	NOUN
ftr-427	220	32	consumption	consumption	NOUN
ftr-427	221	1	[	[	X
ftr-427	221	2	tax	tax	NOUN
ftr-427	221	3	]	]	PUNCT
ftr-427	221	4	offers	offer	VERB
ftr-427	221	5	an	an	DET
ftr-427	221	6	impressively	impressively	ADV
ftr-427	221	7	straightforward	straightforward	ADJ
ftr-427	221	8	reform	reform	NOUN
ftr-427	221	9	of	of	ADP
ftr-427	221	10	the	the	DET
ftr-427	221	11	current	current	ADJ
ftr-427	221	12	system	system	NOUN
ftr-427	221	13	”	"	PUNCT
ftr-427	221	14	)	)	PUNCT
ftr-427	221	15	.	.	PUNCT
ftr-427	222	1	29	29	NUM
ftr-427	222	2	.	.	PUNCT
ftr-427	222	3	barbara	barbara	PROPN
ftr-427	222	4	h.	h.	PROPN
ftr-427	222	5	fried	fried	PROPN
ftr-427	222	6	,	,	PUNCT
ftr-427	222	7	fairness	fairness	NOUN
ftr-427	222	8	and	and	CCONJ
ftr-427	222	9	the	the	DET
ftr-427	222	10	consumption	consumption	NOUN
ftr-427	222	11	tax	tax	NOUN
ftr-427	222	12	,	,	PUNCT
ftr-427	222	13	44	44	NUM
ftr-427	222	14	stan	stan	NOUN
ftr-427	222	15	.	.	PUNCT
ftr-427	223	1	l.	l.	PROPN
ftr-427	223	2	rev	rev	PROPN
ftr-427	223	3	.	.	PROPN
ftr-427	223	4	961	961	NUM
ftr-427	223	5	,	,	PUNCT
ftr-427	223	6	962	962	NUM
ftr-427	223	7	(	(	PUNCT
ftr-427	223	8	1992	1992	NUM
ftr-427	223	9	)	)	PUNCT
ftr-427	223	10	.	.	PUNCT
ftr-427	224	1	30	30	NUM
ftr-427	224	2	.	.	PUNCT
ftr-427	225	1	see	see	VERB
ftr-427	225	2	i	i	PRON
ftr-427	225	3	d.	d.	PROPN
ftr-427	225	4	supra	supra	PROPN
ftr-427	225	5	note	note	PROPN
ftr-427	225	6	29	29	NUM
ftr-427	225	7	,	,	PUNCT
ftr-427	225	8	at	at	ADP
ftr-427	225	9	962	962	NUM
ftr-427	225	10	n.6	n.6	NOUN
ftr-427	225	11	.	.	PUNCT
ftr-427	226	1	31	31	NUM
ftr-427	226	2	.	.	PUNCT
ftr-427	227	1	see	see	VERB
ftr-427	227	2	,	,	PUNCT
ftr-427	227	3	e.g.	e.g.	ADV
ftr-427	227	4	,	,	PUNCT
ftr-427	227	5	william	william	PROPN
ftr-427	227	6	o.	o.	PROPN
ftr-427	227	7	andrews	andrews	PROPN
ftr-427	227	8	,	,	PUNCT
ftr-427	227	9	fairness	fairness	NOUN
ftr-427	227	10	and	and	CCONJ
ftr-427	227	11	the	the	DET
ftr-427	227	12	personal	personal	ADJ
ftr-427	227	13	income	income	NOUN
ftr-427	227	14	tax	tax	NOUN
ftr-427	227	15	:	:	PUNCT
ftr-427	227	16	a	a	DET
ftr-427	227	17	reply	reply	NOUN
ftr-427	227	18	to	to	ADP
ftr-427	227	19	professor	professor	NOUN
ftr-427	227	20	warren	warren	PROPN
ftr-427	227	21	,	,	PUNCT
ftr-427	227	22	88	88	NUM
ftr-427	227	23	harv	harv	NOUN
ftr-427	227	24	.	.	PUNCT
ftr-427	228	1	l.	l.	PROPN
ftr-427	228	2	rev	rev	PROPN
ftr-427	228	3	.	.	PROPN
ftr-427	228	4	947	947	NUM
ftr-427	228	5	(	(	PUNCT
ftr-427	228	6	1975	1975	NUM
ftr-427	228	7	)	)	PUNCT
ftr-427	228	8	.	.	PUNCT
ftr-427	229	1	32	32	NUM
ftr-427	229	2	.	.	PUNCT
ftr-427	230	1	see	see	VERB
ftr-427	230	2	fried	fry	VERB
ftr-427	230	3	,	,	PUNCT
ftr-427	230	4	supra	supra	PROPN
ftr-427	230	5	note	note	PROPN
ftr-427	230	6	29	29	NUM
ftr-427	230	7	,	,	PUNCT
ftr-427	230	8	at	at	ADP
ftr-427	230	9	962	962	NUM
ftr-427	230	10	(	(	PUNCT
ftr-427	230	11	reviewing	review	VERB
ftr-427	230	12	various	various	ADJ
ftr-427	230	13	proponents	proponent	NOUN
ftr-427	230	14	arguments	argument	NOUN
ftr-427	230	15	in	in	ADP
ftr-427	230	16	favor	favor	NOUN
ftr-427	230	17	of	of	ADP
ftr-427	230	18	consumption	consumption	NOUN
ftr-427	230	19	tax	tax	NOUN
ftr-427	230	20	)	)	PUNCT
ftr-427	230	21	but	but	CCONJ
ftr-427	230	22	see	see	VERB
ftr-427	230	23	thomas	thomas	PROPN
ftr-427	230	24	michael	michael	PROPN
ftr-427	230	25	federico	federico	PROPN
ftr-427	230	26	,	,	PUNCT
ftr-427	230	27	recent	recent	ADJ
ftr-427	230	28	congressional	congressional	ADJ
ftr-427	230	29	consumption	consumption	NOUN
ftr-427	230	30	tax	tax	NOUN
ftr-427	230	31	proposals	proposal	NOUN
ftr-427	230	32	:	:	PUNCT
ftr-427	230	33	a	a	DET
ftr-427	230	34	theoretical	theoretical	ADJ
ftr-427	230	35	inquiry	inquiry	NOUN
ftr-427	230	36	into	into	ADP
ftr-427	230	37	their	their	PRON
ftr-427	230	38	effects	effect	NOUN
ftr-427	230	39	on	on	ADP
ftr-427	230	40	the	the	DET
ftr-427	230	41	declining	decline	VERB
ftr-427	230	42	u.s	u.s	PROPN
ftr-427	230	43	.	.	PROPN
ftr-427	230	44	saving	saving	NOUN
ftr-427	230	45	rate	rate	NOUN
ftr-427	230	46	,	,	PUNCT
ftr-427	230	47	7	7	NUM
ftr-427	230	48	fla	fla	NOUN
ftr-427	230	49	.	.	PUNCT
ftr-427	231	1	j.	j.	PROPN
ftr-427	231	2	law	law	PROPN
ftr-427	231	3	&	&	CCONJ
ftr-427	231	4	pub	pub	PROPN
ftr-427	231	5	.	.	PUNCT
ftr-427	232	1	pol’y	pol’y	NOUN
ftr-427	232	2	337	337	NUM
ftr-427	232	3	,	,	PUNCT
ftr-427	232	4	362	362	NUM
ftr-427	232	5	(	(	PUNCT
ftr-427	232	6	1996	1996	NUM
ftr-427	232	7	)	)	PUNCT
ftr-427	233	1	(	(	PUNCT
ftr-427	233	2	opining	opine	VERB
ftr-427	233	3	that	that	SCONJ
ftr-427	233	4	there	there	PRON
ftr-427	233	5	is	be	VERB
ftr-427	233	6	a	a	DET
ftr-427	233	7	lack	lack	NOUN
ftr-427	233	8	of	of	ADP
ftr-427	233	9	evidence	evidence	NOUN
ftr-427	233	10	supporting	support	VERB
ftr-427	233	11	increased	increase	VERB
ftr-427	233	12	savings	saving	NOUN
ftr-427	233	13	under	under	ADP
ftr-427	233	14	a	a	DET
ftr-427	233	15	consumption	consumption	NOUN
ftr-427	233	16	tax	tax	NOUN
ftr-427	233	17	)	)	PUNCT
ftr-427	233	18	.	.	PUNCT
ftr-427	234	1	33	33	NUM
ftr-427	234	2	.	.	PUNCT
ftr-427	235	1	see	see	VERB
ftr-427	235	2	fried	fry	VERB
ftr-427	235	3	,	,	PUNCT
ftr-427	235	4	supra	supra	PROPN
ftr-427	235	5	note	note	NOUN
ftr-427	235	6	29	29	NUM
ftr-427	235	7	.	.	PUNCT
ftr-427	236	1	but	but	CCONJ
ftr-427	236	2	see	see	VERB
ftr-427	236	3	deborah	deborah	PROPN
ftr-427	236	4	l.	l.	PROPN
ftr-427	236	5	paul	paul	PROPN
ftr-427	236	6	,	,	PUNCT
ftr-427	236	7	the	the	DET
ftr-427	236	8	sources	source	NOUN
ftr-427	236	9	of	of	ADP
ftr-427	236	10	tax	tax	NOUN
ftr-427	236	11	complexity	complexity	NOUN
ftr-427	236	12	:	:	PUNCT
ftr-427	236	13	how	how	SCONJ
ftr-427	236	14	much	much	ADJ
ftr-427	236	15	simplicity	simplicity	NOUN
ftr-427	236	16	can	can	AUX
ftr-427	236	17	fundamental	fundamental	ADJ
ftr-427	236	18	tax	tax	NOUN
ftr-427	236	19	reform	reform	NOUN
ftr-427	236	20	achieve	achieve	VERB
ftr-427	236	21	?	?	PUNCT
ftr-427	236	22	,	,	PUNCT
ftr-427	236	23	76	76	NUM
ftr-427	236	24	n.c	n.c	PROPN
ftr-427	236	25	.	.	PROPN
ftr-427	236	26	l.	l.	PROPN
ftr-427	236	27	rev	rev	PROPN
ftr-427	236	28	.	.	PROPN
ftr-427	236	29	151	151	NUM
ftr-427	236	30	,	,	PUNCT
ftr-427	236	31	181	181	NUM
ftr-427	236	32	,	,	PUNCT
ftr-427	236	33	193	193	NUM
ftr-427	236	34	-	-	SYM
ftr-427	236	35	209	209	NUM
ftr-427	236	36	(	(	PUNCT
ftr-427	236	37	1997)(arguing	1997)(argue	VERB
ftr-427	236	38	that	that	SCONJ
ftr-427	236	39	consumption	consumption	NOUN
ftr-427	236	40	taxes	taxis	NOUN
ftr-427	236	41	would	would	AUX
ftr-427	236	42	not	not	PART
ftr-427	236	43	lessen	lessen	VERB
ftr-427	236	44	complexity	complexity	NOUN
ftr-427	236	45	and	and	CCONJ
ftr-427	236	46	actually	actually	ADV
ftr-427	236	47	creates	create	VERB
ftr-427	236	48	complexity	complexity	NOUN
ftr-427	236	49	in	in	ADP
ftr-427	236	50	an	an	DET
ftr-427	236	51	attempt	attempt	NOUN
ftr-427	236	52	to	to	PART
ftr-427	236	53	achieve	achieve	VERB
ftr-427	236	54	equity	equity	NOUN
ftr-427	236	55	and	and	CCONJ
ftr-427	236	56	raise	raise	VERB
ftr-427	236	57	revenue	revenue	NOUN
ftr-427	236	58	)	)	PUNCT
ftr-427	236	59	.	.	PUNCT
ftr-427	237	1	2001	2001	NUM
ftr-427	237	2	]	]	PUNCT
ftr-427	238	1	the	the	DET
ftr-427	238	2	widening	widen	VERB
ftr-427	238	3	gap	gap	NOUN
ftr-427	238	4	under	under	ADP
ftr-427	238	5	the	the	DET
ftr-427	238	6	internal	internal	ADJ
ftr-427	238	7	revenue	revenue	NOUN
ftr-427	238	8	code	code	PROPN
ftr-427	238	9	11	11	NUM
ftr-427	238	10	impersonal	impersonal	ADJ
ftr-427	238	11	.	.	PUNCT
ftr-427	239	1	indirect	indirect	ADJ
ftr-427	239	2	tax	tax	NOUN
ftr-427	239	3	,	,	PUNCT
ftr-427	239	4	such	such	ADJ
ftr-427	239	5	as	as	ADP
ftr-427	239	6	a	a	DET
ftr-427	239	7	retail	retail	ADJ
ftr-427	239	8	sales	sale	NOUN
ftr-427	239	9	tax	tax	NOUN
ftr-427	239	10	or	or	CCONJ
ftr-427	239	11	value	value	NOUN
ftr-427	239	12	-	-	PUNCT
ftr-427	239	13	added	add	VERB
ftr-427	239	14	tax	tax	NOUN
ftr-427	239	15	,	,	PUNCT
ftr-427	239	16	allows34	allows34	ADV
ftr-427	239	17	for	for	SCONJ
ftr-427	239	18	businesses	business	NOUN
ftr-427	239	19	to	to	PART
ftr-427	239	20	simply	simply	ADV
ftr-427	239	21	add	add	VERB
ftr-427	239	22	the	the	DET
ftr-427	239	23	tax	tax	NOUN
ftr-427	239	24	to	to	ADP
ftr-427	239	25	goods	good	NOUN
ftr-427	239	26	and	and	CCONJ
ftr-427	239	27	services	service	NOUN
ftr-427	239	28	sold	sell	VERB
ftr-427	239	29	.	.	PUNCT
ftr-427	240	1	a	a	DET
ftr-427	240	2	direct	direct	ADJ
ftr-427	240	3	tax	tax	NOUN
ftr-427	240	4	would	would	AUX
ftr-427	240	5	require	require	VERB
ftr-427	240	6	an	an	DET
ftr-427	240	7	individual	individual	NOUN
ftr-427	240	8	to	to	PART
ftr-427	240	9	complete	complete	VERB
ftr-427	240	10	a	a	DET
ftr-427	240	11	tax	tax	NOUN
ftr-427	240	12	return	return	NOUN
ftr-427	240	13	using	use	VERB
ftr-427	240	14	methods	method	NOUN
ftr-427	240	15	such	such	ADJ
ftr-427	240	16	as	as	ADP
ftr-427	240	17	gross	gross	ADJ
ftr-427	240	18	receipts	receipt	NOUN
ftr-427	240	19	or	or	CCONJ
ftr-427	240	20	cash	cash	NOUN
ftr-427	240	21	flow	flow	NOUN
ftr-427	240	22	.	.	PUNCT
ftr-427	241	1	under	under	ADP
ftr-427	241	2	the	the	DET
ftr-427	241	3	gross	gross	ADJ
ftr-427	241	4	receipts	receipt	NOUN
ftr-427	241	5	method	method	NOUN
ftr-427	241	6	,	,	PUNCT
ftr-427	241	7	taxpayers	taxpayer	NOUN
ftr-427	241	8	would35	would35	VERB
ftr-427	241	9	total	total	VERB
ftr-427	241	10	their	their	PRON
ftr-427	241	11	spending	spending	NOUN
ftr-427	241	12	amounts	amount	NOUN
ftr-427	241	13	at	at	ADP
ftr-427	241	14	year	year	NOUN
ftr-427	241	15	-	-	PUNCT
ftr-427	241	16	end	end	NOUN
ftr-427	241	17	and	and	CCONJ
ftr-427	241	18	the	the	DET
ftr-427	241	19	tax	tax	NOUN
ftr-427	241	20	would	would	AUX
ftr-427	241	21	be	be	AUX
ftr-427	241	22	levied	levy	VERB
ftr-427	241	23	on	on	ADP
ftr-427	241	24	the	the	DET
ftr-427	241	25	basis	basis	NOUN
ftr-427	241	26	of	of	ADP
ftr-427	241	27	that	that	DET
ftr-427	241	28	consumption	consumption	NOUN
ftr-427	241	29	.	.	PUNCT
ftr-427	242	1	a	a	DET
ftr-427	242	2	significant	significant	ADJ
ftr-427	242	3	drawback	drawback	NOUN
ftr-427	242	4	to	to	ADP
ftr-427	242	5	implementing	implement	VERB
ftr-427	242	6	a	a	DET
ftr-427	242	7	consumption	consumption	NOUN
ftr-427	242	8	type	type	NOUN
ftr-427	242	9	tax	tax	NOUN
ftr-427	242	10	is	be	AUX
ftr-427	242	11	that	that	SCONJ
ftr-427	242	12	it	it	PRON
ftr-427	242	13	leads	lead	VERB
ftr-427	242	14	to	to	ADP
ftr-427	242	15	regressive	regressive	ADJ
ftr-427	242	16	taxation	taxation	NOUN
ftr-427	242	17	.	.	PUNCT
ftr-427	243	1	there	there	PRON
ftr-427	243	2	is	be	VERB
ftr-427	243	3	a	a	DET
ftr-427	243	4	substantial	substantial	ADJ
ftr-427	243	5	body	body	NOUN
ftr-427	243	6	of	of	ADP
ftr-427	243	7	scholarship	scholarship	NOUN
ftr-427	243	8	addressing	address	VERB
ftr-427	243	9	the	the	DET
ftr-427	243	10	inequities	inequity	NOUN
ftr-427	243	11	of	of	ADP
ftr-427	243	12	a	a	DET
ftr-427	243	13	consumption	consumption	NOUN
ftr-427	243	14	type	type	NOUN
ftr-427	243	15	tax	tax	NOUN
ftr-427	243	16	.	.	PUNCT
ftr-427	244	1	hence	hence	ADV
ftr-427	244	2	,	,	PUNCT
ftr-427	244	3	despite	despite	SCONJ
ftr-427	244	4	the	the	DET
ftr-427	244	5	fact	fact	NOUN
ftr-427	244	6	that	that	SCONJ
ftr-427	244	7	the	the	DET
ftr-427	244	8	consumption	consumption	NOUN
ftr-427	244	9	tax	tax	NOUN
ftr-427	244	10	has	have	AUX
ftr-427	244	11	several	several	ADJ
ftr-427	244	12	advantages36	advantages36	NOUN
ftr-427	244	13	over	over	ADP
ftr-427	244	14	the	the	DET
ftr-427	244	15	present	present	ADJ
ftr-427	244	16	income	income	NOUN
ftr-427	244	17	tax	tax	NOUN
ftr-427	244	18	scheme	scheme	NOUN
ftr-427	244	19	,	,	PUNCT
ftr-427	244	20	it	it	PRON
ftr-427	244	21	is	be	AUX
ftr-427	244	22	inconsistent	inconsistent	ADJ
ftr-427	244	23	with	with	ADP
ftr-427	244	24	the	the	DET
ftr-427	244	25	traditional	traditional	ADJ
ftr-427	244	26	ability	ability	NOUN
ftr-427	244	27	-	-	PUNCT
ftr-427	244	28	to	to	ADP
ftr-427	244	29	-	-	PUNCT
ftr-427	244	30	pay	pay	NOUN
ftr-427	244	31	principles	principle	NOUN
ftr-427	244	32	.	.	PUNCT
ftr-427	245	1	37	37	NUM
ftr-427	245	2	professors	professor	NOUN
ftr-427	245	3	walter	walter	PROPN
ftr-427	245	4	j.	j.	PROPN
ftr-427	245	5	blum	blum	PROPN
ftr-427	245	6	and	and	CCONJ
ftr-427	245	7	harry	harry	PROPN
ftr-427	245	8	kalven	kalven	PROPN
ftr-427	245	9	,	,	PUNCT
ftr-427	245	10	jr	jr	PROPN
ftr-427	245	11	.	.	PROPN
ftr-427	245	12	wrote	write	VERB
ftr-427	245	13	an	an	DET
ftr-427	245	14	essay	essay	NOUN
ftr-427	245	15	critically	critically	ADV
ftr-427	245	16	examining	examine	VERB
ftr-427	245	17	the	the	DET
ftr-427	245	18	principles	principle	NOUN
ftr-427	245	19	and	and	CCONJ
ftr-427	245	20	justifications	justification	NOUN
ftr-427	245	21	of	of	ADP
ftr-427	245	22	progressive	progressive	ADJ
ftr-427	245	23	taxation	taxation	NOUN
ftr-427	245	24	more	more	ADJ
ftr-427	245	25	than	than	ADP
ftr-427	245	26	40	40	NUM
ftr-427	245	27	years	year	NOUN
ftr-427	245	28	ago	ago	ADV
ftr-427	245	29	.	.	PUNCT
ftr-427	246	1	it	it	PRON
ftr-427	246	2	continues	continue	VERB
ftr-427	246	3	to	to	PART
ftr-427	246	4	be	be	AUX
ftr-427	246	5	one	one	NUM
ftr-427	246	6	of	of	ADP
ftr-427	246	7	the	the	DET
ftr-427	246	8	most	most	ADV
ftr-427	246	9	comprehensive38	comprehensive38	ADJ
ftr-427	246	10	studies	study	NOUN
ftr-427	246	11	of	of	ADP
ftr-427	246	12	the	the	DET
ftr-427	246	13	progressive	progressive	ADJ
ftr-427	246	14	tax	tax	NOUN
ftr-427	246	15	system	system	NOUN
ftr-427	246	16	.	.	PUNCT
ftr-427	247	1	in	in	ADP
ftr-427	247	2	their	their	PRON
ftr-427	247	3	essay	essay	NOUN
ftr-427	247	4	,	,	PUNCT
ftr-427	247	5	professors	professor	NOUN
ftr-427	247	6	blum	blum	NOUN
ftr-427	247	7	and	and	CCONJ
ftr-427	247	8	kalven	kalven	VERB
ftr-427	247	9	correctly	correctly	ADV
ftr-427	247	10	pointed	point	VERB
ftr-427	247	11	out	out	ADP
ftr-427	247	12	that	that	DET
ftr-427	247	13	progressivity	progressivity	NOUN
ftr-427	247	14	could	could	AUX
ftr-427	247	15	be	be	AUX
ftr-427	247	16	established	establish	VERB
ftr-427	247	17	under	under	ADP
ftr-427	247	18	a	a	DET
ftr-427	247	19	single	single	ADJ
ftr-427	247	20	rate	rate	NOUN
ftr-427	247	21	of	of	ADP
ftr-427	247	22	taxation	taxation	NOUN
ftr-427	247	23	by	by	ADP
ftr-427	247	24	granting	grant	VERB
ftr-427	247	25	exemptions	exemption	NOUN
ftr-427	247	26	to	to	ADP
ftr-427	247	27	all	all	DET
ftr-427	247	28	taxpayers	taxpayer	NOUN
ftr-427	247	29	.	.	PUNCT
ftr-427	248	1	according	accord	VERB
ftr-427	248	2	to39	to39	PROPN
ftr-427	248	3	professors	professor	NOUN
ftr-427	248	4	blum	blum	NOUN
ftr-427	248	5	and	and	CCONJ
ftr-427	248	6	kalven	kalven	ADJ
ftr-427	248	7	,	,	PUNCT
ftr-427	248	8	progressivity	progressivity	NOUN
ftr-427	248	9	was	be	AUX
ftr-427	248	10	inherent	inherent	ADJ
ftr-427	248	11	where	where	SCONJ
ftr-427	248	12	exemptions	exemption	NOUN
ftr-427	248	13	were	be	AUX
ftr-427	248	14	used	use	VERB
ftr-427	248	15	.	.	PUNCT
ftr-427	249	1	hence	hence	ADV
ftr-427	249	2	,	,	PUNCT
ftr-427	249	3	they	they	PRON
ftr-427	249	4	considered	consider	VERB
ftr-427	249	5	whether	whether	SCONJ
ftr-427	249	6	additional	additional	ADJ
ftr-427	249	7	progressivity	progressivity	NOUN
ftr-427	249	8	could	could	AUX
ftr-427	249	9	be40	be40	PROPN
ftr-427	249	10	justified	justified	VERB
ftr-427	249	11	.	.	PUNCT
ftr-427	250	1	professors	professor	NOUN
ftr-427	250	2	blum	blum	PROPN
ftr-427	250	3	and	and	CCONJ
ftr-427	250	4	kalven	kalven	VERB
ftr-427	250	5	noted	note	VERB
ftr-427	250	6	that	that	SCONJ
ftr-427	250	7	exemptions	exemption	NOUN
ftr-427	250	8	were	be	AUX
ftr-427	250	9	necessary	necessary	ADJ
ftr-427	250	10	34	34	NUM
ftr-427	250	11	.	.	PUNCT
ftr-427	251	1	charles	charles	PROPN
ftr-427	251	2	e.	e.	PROPN
ftr-427	251	3	mcclure	mcclure	PROPN
ftr-427	251	4	,	,	PUNCT
ftr-427	251	5	jr	jr	PROPN
ftr-427	251	6	.	.	PROPN
ftr-427	251	7	,	,	PUNCT
ftr-427	251	8	the	the	DET
ftr-427	251	9	u.s	u.s	PROPN
ftr-427	251	10	.	.	PROPN
ftr-427	251	11	debate	debate	NOUN
ftr-427	251	12	on	on	ADP
ftr-427	251	13	consumption	consumption	NOUN
ftr-427	251	14	based	base	VERB
ftr-427	251	15	taxes	taxis	NOUN
ftr-427	251	16	:	:	PUNCT
ftr-427	251	17	implications	implication	NOUN
ftr-427	251	18	for	for	ADP
ftr-427	251	19	the	the	DET
ftr-427	251	20	americas	america	NOUN
ftr-427	251	21	,	,	PUNCT
ftr-427	251	22	29	29	NUM
ftr-427	251	23	u.	u.	PROPN
ftr-427	251	24	miami	miami	PROPN
ftr-427	251	25	inter	inter	PROPN
ftr-427	251	26	-	-	PROPN
ftr-427	251	27	am	be	AUX
ftr-427	251	28	.	.	PUNCT
ftr-427	252	1	l.	l.	PROPN
ftr-427	252	2	rev	rev	PROPN
ftr-427	252	3	.	.	PROPN
ftr-427	252	4	143	143	NUM
ftr-427	252	5	,	,	PUNCT
ftr-427	252	6	148	148	NUM
ftr-427	252	7	(	(	PUNCT
ftr-427	252	8	1998	1998	NUM
ftr-427	252	9	)	)	PUNCT
ftr-427	252	10	.	.	PUNCT
ftr-427	253	1	35	35	NUM
ftr-427	253	2	.	.	PUNCT
ftr-427	254	1	constitutional	constitutional	ADJ
ftr-427	254	2	concerns	concern	NOUN
ftr-427	254	3	and	and	CCONJ
ftr-427	254	4	the	the	DET
ftr-427	254	5	lack	lack	NOUN
ftr-427	254	6	of	of	ADP
ftr-427	254	7	simplification	simplification	NOUN
ftr-427	254	8	make	make	VERB
ftr-427	254	9	the	the	DET
ftr-427	254	10	direct	direct	ADJ
ftr-427	254	11	tax	tax	NOUN
ftr-427	254	12	a	a	DET
ftr-427	254	13	less	less	ADV
ftr-427	254	14	popular	popular	ADJ
ftr-427	254	15	alternative	alternative	NOUN
ftr-427	254	16	to	to	ADP
ftr-427	254	17	the	the	DET
ftr-427	254	18	current	current	ADJ
ftr-427	254	19	income	income	NOUN
ftr-427	254	20	tax	tax	NOUN
ftr-427	254	21	system	system	NOUN
ftr-427	254	22	.	.	PUNCT
ftr-427	255	1	see	see	VERB
ftr-427	255	2	erik	erik	PROPN
ftr-427	255	3	m.	m.	PROPN
ftr-427	255	4	jensen	jensen	PROPN
ftr-427	255	5	,	,	PUNCT
ftr-427	255	6	the	the	DET
ftr-427	255	7	apportionment	apportionment	NOUN
ftr-427	255	8	of	of	ADP
ftr-427	255	9	“	"	PUNCT
ftr-427	255	10	direct	direct	ADJ
ftr-427	255	11	taxes	taxis	NOUN
ftr-427	255	12	”	"	PUNCT
ftr-427	255	13	:	:	PUNCT
ftr-427	255	14	are	be	AUX
ftr-427	255	15	consumption	consumption	NOUN
ftr-427	255	16	taxes	taxis	NOUN
ftr-427	255	17	constitutional	constitutional	ADJ
ftr-427	255	18	?	?	PUNCT
ftr-427	255	19	,	,	PUNCT
ftr-427	255	20	97	97	NUM
ftr-427	255	21	colum	colum	NOUN
ftr-427	255	22	.	.	PUNCT
ftr-427	256	1	l.	l.	PROPN
ftr-427	256	2	rev	rev	PROPN
ftr-427	256	3	.	.	PROPN
ftr-427	256	4	2334	2334	NUM
ftr-427	256	5	(	(	PUNCT
ftr-427	256	6	1997	1997	NUM
ftr-427	256	7	)	)	PUNCT
ftr-427	256	8	.	.	PUNCT
ftr-427	257	1	36	36	NUM
ftr-427	257	2	.	.	PUNCT
ftr-427	258	1	see	see	VERB
ftr-427	258	2	,	,	PUNCT
ftr-427	258	3	e.g.	e.g.	ADV
ftr-427	258	4	,	,	PUNCT
ftr-427	258	5	graetz	graetz	NOUN
ftr-427	258	6	,	,	PUNCT
ftr-427	258	7	supra	supra	PROPN
ftr-427	258	8	note	note	PROPN
ftr-427	258	9	22	22	NUM
ftr-427	258	10	,	,	PUNCT
ftr-427	258	11	at	at	ADP
ftr-427	258	12	204	204	NUM
ftr-427	258	13	(	(	PUNCT
ftr-427	258	14	stating	state	VERB
ftr-427	258	15	that	that	SCONJ
ftr-427	258	16	a	a	DET
ftr-427	258	17	consumption	consumption	NOUN
ftr-427	258	18	tax	tax	NOUN
ftr-427	258	19	would	would	AUX
ftr-427	258	20	not	not	PART
ftr-427	258	21	promote	promote	VERB
ftr-427	258	22	the	the	DET
ftr-427	258	23	ability	ability	NOUN
ftr-427	258	24	-	-	PUNCT
ftr-427	258	25	to	to	ADP
ftr-427	258	26	-	-	PUNCT
ftr-427	258	27	pay	pay	VERB
ftr-427	258	28	concept	concept	NOUN
ftr-427	258	29	because	because	SCONJ
ftr-427	258	30	it	it	PRON
ftr-427	258	31	would	would	AUX
ftr-427	258	32	not	not	PART
ftr-427	258	33	tax	tax	VERB
ftr-427	258	34	income	income	NOUN
ftr-427	258	35	that	that	PRON
ftr-427	258	36	was	be	AUX
ftr-427	258	37	saved	save	VERB
ftr-427	258	38	and	and	CCONJ
ftr-427	258	39	a	a	DET
ftr-427	258	40	flat	flat	ADJ
ftr-427	258	41	-	-	PUNCT
ftr-427	258	42	rate	rate	NOUN
ftr-427	258	43	consumption	consumption	NOUN
ftr-427	258	44	tax	tax	NOUN
ftr-427	258	45	would	would	AUX
ftr-427	258	46	be	be	AUX
ftr-427	258	47	regressive	regressive	ADJ
ftr-427	258	48	)	)	PUNCT
ftr-427	258	49	.	.	PUNCT
ftr-427	259	1	one	one	NUM
ftr-427	259	2	commentator	commentator	NOUN
ftr-427	259	3	states	state	NOUN
ftr-427	259	4	as	as	SCONJ
ftr-427	259	5	follows	follow	VERB
ftr-427	259	6	:	:	PUNCT
ftr-427	260	1	[	[	X
ftr-427	260	2	c]onsumption	c]onsumption	NOUN
ftr-427	260	3	taxes	taxis	NOUN
ftr-427	260	4	tend	tend	VERB
ftr-427	260	5	to	to	PART
ftr-427	260	6	be	be	AUX
ftr-427	260	7	regressive	regressive	ADJ
ftr-427	260	8	,	,	PUNCT
ftr-427	260	9	as	as	SCONJ
ftr-427	260	10	compared	compare	VERB
ftr-427	260	11	to	to	ADP
ftr-427	260	12	income	income	NOUN
ftr-427	260	13	taxes	taxis	NOUN
ftr-427	260	14	.	.	PUNCT
ftr-427	261	1	higher	high	ADJ
ftr-427	261	2	income	income	NOUN
ftr-427	261	3	individuals	individual	NOUN
ftr-427	261	4	spend	spend	VERB
ftr-427	261	5	a	a	DET
ftr-427	261	6	smaller	small	ADJ
ftr-427	261	7	percentage	percentage	NOUN
ftr-427	261	8	of	of	ADP
ftr-427	261	9	their	their	PRON
ftr-427	261	10	income	income	NOUN
ftr-427	261	11	on	on	ADP
ftr-427	261	12	consumption	consumption	NOUN
ftr-427	261	13	.	.	PUNCT
ftr-427	262	1	higher	high	ADJ
ftr-427	262	2	income	income	NOUN
ftr-427	262	3	individuals	individual	NOUN
ftr-427	262	4	have	have	VERB
ftr-427	262	5	a	a	DET
ftr-427	262	6	higher	high	ADJ
ftr-427	262	7	percentage	percentage	NOUN
ftr-427	262	8	of	of	ADP
ftr-427	262	9	their	their	PRON
ftr-427	262	10	income	income	NOUN
ftr-427	262	11	from	from	ADP
ftr-427	262	12	savings	saving	NOUN
ftr-427	262	13	.	.	PUNCT
ftr-427	263	1	to	to	PART
ftr-427	263	2	achieve	achieve	VERB
ftr-427	263	3	the	the	DET
ftr-427	263	4	same	same	ADJ
ftr-427	263	5	distribution	distribution	NOUN
ftr-427	263	6	of	of	ADP
ftr-427	263	7	burden	burden	NOUN
ftr-427	263	8	by	by	ADP
ftr-427	263	9	income	income	NOUN
ftr-427	263	10	class	class	NOUN
ftr-427	263	11	,	,	PUNCT
ftr-427	263	12	the	the	DET
ftr-427	263	13	rate	rate	NOUN
ftr-427	263	14	structure	structure	NOUN
ftr-427	263	15	of	of	ADP
ftr-427	263	16	a	a	DET
ftr-427	263	17	consumption	consumption	NOUN
ftr-427	263	18	tax	tax	NOUN
ftr-427	263	19	must	must	AUX
ftr-427	263	20	be	be	AUX
ftr-427	263	21	more	more	ADV
ftr-427	263	22	progressive	progressive	ADJ
ftr-427	263	23	than	than	ADP
ftr-427	263	24	that	that	PRON
ftr-427	263	25	of	of	ADP
ftr-427	263	26	an	an	DET
ftr-427	263	27	income	income	NOUN
ftr-427	263	28	tax	tax	NOUN
ftr-427	263	29	.	.	PUNCT
ftr-427	264	1	john	john	PROPN
ftr-427	264	2	s.	s.	PROPN
ftr-427	264	3	nolan	nolan	PROPN
ftr-427	264	4	,	,	PUNCT
ftr-427	264	5	the	the	DET
ftr-427	264	6	merit	merit	NOUN
ftr-427	264	7	of	of	ADP
ftr-427	264	8	an	an	DET
ftr-427	264	9	income	income	NOUN
ftr-427	264	10	tax	tax	NOUN
ftr-427	264	11	versus	versus	ADP
ftr-427	264	12	a	a	DET
ftr-427	264	13	consumption	consumption	NOUN
ftr-427	264	14	tax	tax	NOUN
ftr-427	264	15	,	,	PUNCT
ftr-427	264	16	12	12	NUM
ftr-427	264	17	am	am	NOUN
ftr-427	264	18	.	.	PUNCT
ftr-427	265	1	j.	j.	PROPN
ftr-427	265	2	tax	tax	PROPN
ftr-427	265	3	pol’y	pol’y	NOUN
ftr-427	265	4	207	207	NUM
ftr-427	265	5	,	,	PUNCT
ftr-427	265	6	215	215	NUM
ftr-427	265	7	(	(	PUNCT
ftr-427	265	8	1995	1995	NUM
ftr-427	265	9	)	)	PUNCT
ftr-427	265	10	.	.	PUNCT
ftr-427	266	1	37	37	NUM
ftr-427	266	2	.	.	PUNCT
ftr-427	267	1	see	see	VERB
ftr-427	267	2	paul	paul	PROPN
ftr-427	267	3	,	,	PUNCT
ftr-427	267	4	supra	supra	PROPN
ftr-427	267	5	note	note	PROPN
ftr-427	267	6	33	33	NUM
ftr-427	267	7	,	,	PUNCT
ftr-427	267	8	at	at	ADP
ftr-427	267	9	194	194	NUM
ftr-427	267	10	.	.	PUNCT
ftr-427	268	1	38	38	NUM
ftr-427	268	2	.	.	PUNCT
ftr-427	269	1	see	see	VERB
ftr-427	269	2	blum	blum	PROPN
ftr-427	269	3	&	&	CCONJ
ftr-427	269	4	kalven	kalven	PROPN
ftr-427	269	5	,	,	PUNCT
ftr-427	269	6	supra	supra	PROPN
ftr-427	269	7	note	note	PROPN
ftr-427	269	8	25	25	NUM
ftr-427	269	9	.	.	NOUN
ftr-427	269	10	39	39	NUM
ftr-427	269	11	.	.	PUNCT
ftr-427	270	1	i	i	PRON
ftr-427	270	2	d.	d.	PROPN
ftr-427	270	3	at	at	ADP
ftr-427	270	4	4	4	NUM
ftr-427	270	5	.	.	PUNCT
ftr-427	270	6	see	see	PROPN
ftr-427	270	7	charles	charles	PROPN
ftr-427	270	8	r.	r.	PROPN
ftr-427	270	9	o’kelley	o’kelley	PROPN
ftr-427	270	10	,	,	PUNCT
ftr-427	270	11	jr	jr	PROPN
ftr-427	270	12	.	.	PROPN
ftr-427	270	13	,	,	PUNCT
ftr-427	270	14	tax	tax	NOUN
ftr-427	270	15	policy	policy	NOUN
ftr-427	270	16	for	for	ADP
ftr-427	270	17	the	the	DET
ftr-427	270	18	post	post	ADJ
ftr-427	270	19	-	-	ADJ
ftr-427	270	20	liberal	liberal	ADJ
ftr-427	270	21	society	society	NOUN
ftr-427	270	22	:	:	PUNCT
ftr-427	270	23	a	a	DET
ftr-427	270	24	flat	flat	ADJ
ftr-427	270	25	tax	tax	NOUN
ftr-427	270	26	inspired	inspire	VERB
ftr-427	270	27	redefinition	redefinition	NOUN
ftr-427	270	28	of	of	ADP
ftr-427	270	29	the	the	DET
ftr-427	270	30	purpose	purpose	NOUN
ftr-427	270	31	and	and	CCONJ
ftr-427	270	32	ideal	ideal	ADJ
ftr-427	270	33	structure	structure	NOUN
ftr-427	270	34	of	of	ADP
ftr-427	270	35	a	a	DET
ftr-427	270	36	progressive	progressive	ADJ
ftr-427	270	37	income	income	NOUN
ftr-427	270	38	tax	tax	NOUN
ftr-427	270	39	,	,	PUNCT
ftr-427	270	40	58	58	NUM
ftr-427	270	41	s.	s.	PROPN
ftr-427	270	42	cal	cal	PROPN
ftr-427	270	43	.	.	PUNCT
ftr-427	271	1	l.	l.	PROPN
ftr-427	271	2	rev	rev	PROPN
ftr-427	271	3	.	.	PROPN
ftr-427	272	1	727	727	NUM
ftr-427	272	2	(	(	PUNCT
ftr-427	272	3	advocating	advocate	VERB
ftr-427	272	4	a	a	DET
ftr-427	272	5	personal	personal	ADJ
ftr-427	272	6	exemption	exemption	NOUN
ftr-427	272	7	in	in	ADP
ftr-427	272	8	conjunction	conjunction	NOUN
ftr-427	272	9	with	with	ADP
ftr-427	272	10	a	a	DET
ftr-427	272	11	flat	flat	ADJ
ftr-427	272	12	tax	tax	NOUN
ftr-427	272	13	to	to	PART
ftr-427	272	14	ensure	ensure	VERB
ftr-427	272	15	progressivity	progressivity	NOUN
ftr-427	272	16	)	)	PUNCT
ftr-427	272	17	.	.	PUNCT
ftr-427	273	1	40	40	NUM
ftr-427	273	2	.	.	PUNCT
ftr-427	274	1	see	see	VERB
ftr-427	274	2	blum	blum	PROPN
ftr-427	274	3	&	&	CCONJ
ftr-427	274	4	kalven	kalven	PROPN
ftr-427	274	5	,	,	PUNCT
ftr-427	274	6	supra	supra	PROPN
ftr-427	274	7	note	note	PROPN
ftr-427	274	8	25	25	NUM
ftr-427	274	9	,	,	PUNCT
ftr-427	274	10	at	at	ADP
ftr-427	274	11	4	4	NUM
ftr-427	274	12	.	.	NUM
ftr-427	274	13	12	12	NUM
ftr-427	274	14	florida	florida	PROPN
ftr-427	274	15	tax	tax	NOUN
ftr-427	274	16	review	review	NOUN
ftr-427	274	17	[	[	X
ftr-427	274	18	vol	vol	NOUN
ftr-427	274	19	.	.	PUNCT
ftr-427	274	20	5:1	5:1	NUM
ftr-427	274	21	to	to	PART
ftr-427	274	22	satisfy	satisfy	VERB
ftr-427	274	23	a	a	DET
ftr-427	274	24	“	"	PUNCT
ftr-427	274	25	minimum	minimum	ADJ
ftr-427	274	26	standard	standard	NOUN
ftr-427	274	27	of	of	ADP
ftr-427	274	28	living	living	NOUN
ftr-427	274	29	.	.	PUNCT
ftr-427	274	30	”	"	PUNCT
ftr-427	275	1	professors	professor	NOUN
ftr-427	275	2	blum	blum	PROPN
ftr-427	275	3	and	and	CCONJ
ftr-427	275	4	kalven41	kalven41	PROPN
ftr-427	275	5	presented	present	VERB
ftr-427	275	6	their	their	PRON
ftr-427	275	7	question	question	NOUN
ftr-427	275	8	for	for	ADP
ftr-427	275	9	consideration	consideration	NOUN
ftr-427	275	10	as	as	SCONJ
ftr-427	275	11	“	"	PUNCT
ftr-427	275	12	[	[	X
ftr-427	275	13	o]n	o]n	X
ftr-427	275	14	what	what	DET
ftr-427	275	15	grounds	ground	VERB
ftr-427	275	16	is	be	AUX
ftr-427	275	17	a	a	DET
ftr-427	275	18	progressive	progressive	ADJ
ftr-427	275	19	tax	tax	NOUN
ftr-427	275	20	on	on	ADP
ftr-427	275	21	all	all	DET
ftr-427	275	22	incomes	income	NOUN
ftr-427	275	23	over	over	ADP
ftr-427	275	24	a	a	DET
ftr-427	275	25	minimum	minimum	ADJ
ftr-427	275	26	subsistence	subsistence	NOUN
ftr-427	275	27	exemption	exemption	NOUN
ftr-427	275	28	to	to	PART
ftr-427	275	29	be	be	AUX
ftr-427	275	30	preferred	prefer	VERB
ftr-427	275	31	to	to	ADP
ftr-427	275	32	a	a	DET
ftr-427	275	33	proportionate	proportionate	ADJ
ftr-427	275	34	tax	tax	NOUN
ftr-427	275	35	on	on	ADP
ftr-427	275	36	all	all	DET
ftr-427	275	37	incomes	income	NOUN
ftr-427	275	38	over	over	ADP
ftr-427	275	39	a	a	DET
ftr-427	275	40	minimum	minimum	ADJ
ftr-427	275	41	subsistence	subsistence	NOUN
ftr-427	275	42	exemption	exemption	NOUN
ftr-427	275	43	?	?	PUNCT
ftr-427	275	44	”	"	PUNCT
ftr-427	275	45	they	they	PRON
ftr-427	275	46	also	also	ADV
ftr-427	275	47	concluded	conclude	VERB
ftr-427	275	48	without	without	ADP
ftr-427	275	49	explanation	explanation	NOUN
ftr-427	275	50	that	that	SCONJ
ftr-427	275	51	“	"	PUNCT
ftr-427	275	52	[	[	X
ftr-427	275	53	i]t	i]t	X
ftr-427	275	54	is	be	AUX
ftr-427	275	55	so	so	SCONJ
ftr-427	275	56	clear42	clear42	NOUN
ftr-427	275	57	that	that	SCONJ
ftr-427	275	58	no	no	DET
ftr-427	275	59	one	one	NUM
ftr-427	275	60	today	today	NOUN
ftr-427	275	61	favors	favor	VERB
ftr-427	275	62	”	"	PUNCT
ftr-427	275	63	a	a	DET
ftr-427	275	64	regressive	regressive	ADJ
ftr-427	275	65	tax	tax	NOUN
ftr-427	275	66	because	because	SCONJ
ftr-427	275	67	“	"	PUNCT
ftr-427	275	68	the	the	DET
ftr-427	275	69	term	term	NOUN
ftr-427	275	70	itself	itself	PRON
ftr-427	275	71	has	have	AUX
ftr-427	275	72	become	become	VERB
ftr-427	275	73	colored	color	VERB
ftr-427	275	74	”	"	PUNCT
ftr-427	275	75	and	and	CCONJ
ftr-427	275	76	,	,	PUNCT
ftr-427	275	77	therefore	therefore	ADV
ftr-427	275	78	,	,	PUNCT
ftr-427	275	79	it	it	PRON
ftr-427	275	80	is	be	AUX
ftr-427	275	81	not	not	PART
ftr-427	275	82	a	a	DET
ftr-427	275	83	serious	serious	ADJ
ftr-427	275	84	alternative	alternative	NOUN
ftr-427	275	85	.	.	PUNCT
ftr-427	276	1	other	other	ADJ
ftr-427	276	2	scholars	scholar	NOUN
ftr-427	276	3	share43	share43	VERB
ftr-427	276	4	professors	professor	NOUN
ftr-427	276	5	blum	blum	PROPN
ftr-427	276	6	’s	’s	PART
ftr-427	276	7	and	and	CCONJ
ftr-427	276	8	kalven	kalven	VERB
ftr-427	276	9	’s	’s	PART
ftr-427	276	10	position	position	NOUN
ftr-427	276	11	that	that	SCONJ
ftr-427	276	12	the	the	DET
ftr-427	276	13	country	country	NOUN
ftr-427	276	14	should	should	AUX
ftr-427	276	15	not	not	PART
ftr-427	276	16	adopt	adopt	VERB
ftr-427	276	17	a	a	DET
ftr-427	276	18	regressive	regressive	ADJ
ftr-427	276	19	tax	tax	NOUN
ftr-427	276	20	system	system	NOUN
ftr-427	276	21	while	while	SCONJ
ftr-427	276	22	other	other	ADJ
ftr-427	276	23	scholars	scholar	NOUN
ftr-427	276	24	are	be	AUX
ftr-427	276	25	not	not	PART
ftr-427	276	26	quite	quite	ADV
ftr-427	276	27	as	as	ADP
ftr-427	276	28	dismissive.44	dismissive.44	NOUN
ftr-427	276	29	45	45	NUM
ftr-427	276	30	b.	b.	PROPN
ftr-427	276	31	the	the	DET
ftr-427	276	32	constitutionality	constitutionality	NOUN
ftr-427	276	33	and	and	CCONJ
ftr-427	276	34	equity	equity	NOUN
ftr-427	276	35	of	of	ADP
ftr-427	276	36	progressive	progressive	ADJ
ftr-427	276	37	taxation	taxation	NOUN
ftr-427	276	38	the	the	DET
ftr-427	276	39	constitutionality	constitutionality	NOUN
ftr-427	276	40	of	of	ADP
ftr-427	276	41	progressive	progressive	ADJ
ftr-427	276	42	tax	tax	NOUN
ftr-427	276	43	rates	rate	NOUN
ftr-427	276	44	is	be	AUX
ftr-427	276	45	long	long	ADV
ftr-427	276	46	settled	settle	VERB
ftr-427	276	47	.	.	PUNCT
ftr-427	277	1	the46	the46	PROPN
ftr-427	277	2	supreme	supreme	PROPN
ftr-427	277	3	court	court	PROPN
ftr-427	277	4	will	will	AUX
ftr-427	277	5	invalidate	invalidate	VERB
ftr-427	277	6	a	a	DET
ftr-427	277	7	tax	tax	NOUN
ftr-427	277	8	law	law	NOUN
ftr-427	277	9	as	as	ADP
ftr-427	277	10	a	a	DET
ftr-427	277	11	violation	violation	NOUN
ftr-427	277	12	of	of	ADP
ftr-427	277	13	the	the	DET
ftr-427	277	14	constitution	constitution	NOUN
ftr-427	277	15	where	where	SCONJ
ftr-427	277	16	it	it	PRON
ftr-427	277	17	is	be	AUX
ftr-427	277	18	:	:	PUNCT
ftr-427	277	19	*	*	PUNCT
ftr-427	278	1	*	*	PUNCT
ftr-427	278	2	*	*	PUNCT
ftr-427	278	3	so	so	ADV
ftr-427	278	4	arbitrary	arbitrary	ADJ
ftr-427	278	5	as	as	SCONJ
ftr-427	278	6	to	to	PART
ftr-427	278	7	constrain	constrain	VERB
ftr-427	278	8	to	to	ADP
ftr-427	278	9	the	the	DET
ftr-427	278	10	conclusion	conclusion	NOUN
ftr-427	278	11	that	that	SCONJ
ftr-427	278	12	it	it	PRON
ftr-427	278	13	was	be	AUX
ftr-427	278	14	not	not	PART
ftr-427	278	15	the	the	DET
ftr-427	278	16	exertion	exertion	NOUN
ftr-427	278	17	of	of	ADP
ftr-427	278	18	taxation	taxation	NOUN
ftr-427	278	19	but	but	CCONJ
ftr-427	278	20	a	a	DET
ftr-427	278	21	confiscation	confiscation	NOUN
ftr-427	278	22	of	of	ADP
ftr-427	278	23	property	property	NOUN
ftr-427	278	24	,	,	PUNCT
ftr-427	278	25	that	that	ADV
ftr-427	278	26	is	is	ADV
ftr-427	278	27	,	,	PUNCT
ftr-427	278	28	a	a	DET
ftr-427	278	29	taking	taking	NOUN
ftr-427	278	30	of	of	ADP
ftr-427	278	31	the	the	DET
ftr-427	278	32	same	same	ADJ
ftr-427	278	33	in	in	ADP
ftr-427	278	34	violation	violation	NOUN
ftr-427	278	35	of	of	ADP
ftr-427	278	36	the	the	DET
ftr-427	278	37	fifth	fifth	ADJ
ftr-427	278	38	amendment	amendment	NOUN
ftr-427	278	39	,	,	PUNCT
ftr-427	278	40	or	or	CCONJ
ftr-427	278	41	,	,	PUNCT
ftr-427	278	42	what	what	PRON
ftr-427	278	43	is	be	AUX
ftr-427	278	44	equivalent	equivalent	ADJ
ftr-427	278	45	thereto	thereto	VERB
ftr-427	278	46	,	,	PUNCT
ftr-427	278	47	was	be	AUX
ftr-427	278	48	so	so	ADV
ftr-427	278	49	wanting	want	VERB
ftr-427	278	50	in	in	ADP
ftr-427	278	51	basis	basis	NOUN
ftr-427	278	52	for	for	ADP
ftr-427	278	53	classification	classification	NOUN
ftr-427	278	54	as	as	SCONJ
ftr-427	278	55	to	to	PART
ftr-427	278	56	produce	produce	VERB
ftr-427	278	57	such	such	DET
ftr-427	278	58	a	a	DET
ftr-427	278	59	gross	gross	ADJ
ftr-427	278	60	and	and	CCONJ
ftr-427	278	61	patent	patent	NOUN
ftr-427	278	62	inequality	inequality	NOUN
ftr-427	278	63	as	as	SCONJ
ftr-427	278	64	to	to	PART
ftr-427	278	65	inevitably	inevitably	ADV
ftr-427	278	66	lead	lead	VERB
ftr-427	278	67	to	to	ADP
ftr-427	278	68	the	the	DET
ftr-427	278	69	same	same	ADJ
ftr-427	278	70	conclusion.47	conclusion.47	NOUN
ftr-427	278	71	one	one	NUM
ftr-427	278	72	of	of	ADP
ftr-427	278	73	the	the	DET
ftr-427	278	74	earliest	early	ADJ
ftr-427	278	75	supreme	supreme	PROPN
ftr-427	278	76	court	court	PROPN
ftr-427	278	77	cases	case	NOUN
ftr-427	278	78	addressing	address	VERB
ftr-427	278	79	the	the	DET
ftr-427	278	80	constitutionality	constitutionality	NOUN
ftr-427	278	81	of	of	ADP
ftr-427	278	82	progressive	progressive	ADJ
ftr-427	278	83	rates	rate	NOUN
ftr-427	278	84	was	be	AUX
ftr-427	278	85	in	in	ADP
ftr-427	278	86	the	the	DET
ftr-427	278	87	context	context	NOUN
ftr-427	278	88	of	of	ADP
ftr-427	278	89	the	the	DET
ftr-427	278	90	estate	estate	NOUN
ftr-427	278	91	tax	tax	NOUN
ftr-427	278	92	.	.	PUNCT
ftr-427	279	1	in	in	ADP
ftr-427	279	2	a	a	DET
ftr-427	279	3	case	case	NOUN
ftr-427	279	4	decided	decide	VERB
ftr-427	279	5	during	during	ADP
ftr-427	279	6	1900	1900	NUM
ftr-427	279	7	,	,	PUNCT
ftr-427	279	8	the	the	DET
ftr-427	279	9	supreme	supreme	PROPN
ftr-427	279	10	court	court	PROPN
ftr-427	279	11	considered	consider	VERB
ftr-427	279	12	the	the	DET
ftr-427	279	13	constitutionality	constitutionality	NOUN
ftr-427	279	14	of	of	ADP
ftr-427	279	15	the	the	DET
ftr-427	279	16	war	war	NOUN
ftr-427	279	17	revenue	revenue	PROPN
ftr-427	279	18	act	act	NOUN
ftr-427	279	19	of	of	ADP
ftr-427	279	20	1898	1898	NUM
ftr-427	279	21	that	that	PRON
ftr-427	279	22	had	have	AUX
ftr-427	279	23	imposed	impose	VERB
ftr-427	279	24	a	a	DET
ftr-427	279	25	tax	tax	NOUN
ftr-427	279	26	on	on	ADP
ftr-427	279	27	legacies	legacy	NOUN
ftr-427	279	28	exceeding	exceed	VERB
ftr-427	279	29	$	$	SYM
ftr-427	279	30	10,000	10,000	NUM
ftr-427	279	31	.	.	PUNCT
ftr-427	280	1	the	the	DET
ftr-427	280	2	basis48	basis48	NOUN
ftr-427	280	3	of	of	ADP
ftr-427	280	4	the	the	DET
ftr-427	280	5	constitutional	constitutional	ADJ
ftr-427	280	6	attack	attack	NOUN
ftr-427	280	7	was	be	AUX
ftr-427	280	8	that	that	SCONJ
ftr-427	280	9	the	the	DET
ftr-427	280	10	tax	tax	NOUN
ftr-427	280	11	was	be	AUX
ftr-427	280	12	void	void	ADJ
ftr-427	280	13	because	because	SCONJ
ftr-427	280	14	it	it	PRON
ftr-427	280	15	was	be	AUX
ftr-427	280	16	not	not	PART
ftr-427	280	17	uniform	uniform	ADJ
ftr-427	280	18	throughout	throughout	ADP
ftr-427	280	19	the	the	DET
ftr-427	280	20	country	country	NOUN
ftr-427	280	21	as	as	SCONJ
ftr-427	280	22	required	require	VERB
ftr-427	280	23	under	under	ADP
ftr-427	280	24	article	article	NOUN
ftr-427	280	25	1	1	NUM
ftr-427	280	26	,	,	PUNCT
ftr-427	280	27	section	section	NOUN
ftr-427	280	28	8	8	NUM
ftr-427	280	29	of	of	ADP
ftr-427	280	30	the	the	DET
ftr-427	280	31	41	41	NUM
ftr-427	280	32	.	.	PUNCT
ftr-427	281	1	see	see	VERB
ftr-427	281	2	i	i	PRON
ftr-427	281	3	d.	d.	PROPN
ftr-427	281	4	42	42	NUM
ftr-427	281	5	.	.	PUNCT
ftr-427	282	1	see	see	VERB
ftr-427	282	2	i	i	PRON
ftr-427	282	3	d.	d.	PROPN
ftr-427	282	4	43	43	NUM
ftr-427	282	5	.	.	PUNCT
ftr-427	283	1	see	see	VERB
ftr-427	283	2	i	i	PRON
ftr-427	283	3	d.	d.	PROPN
ftr-427	283	4	at	at	ADP
ftr-427	283	5	3	3	NUM
ftr-427	283	6	.	.	PROPN
ftr-427	283	7	44	44	NUM
ftr-427	283	8	.	.	PUNCT
ftr-427	284	1	see	see	VERB
ftr-427	284	2	joseph	joseph	PROPN
ftr-427	284	3	bankman	bankman	PROPN
ftr-427	284	4	&	&	CCONJ
ftr-427	284	5	thomas	thomas	PROPN
ftr-427	284	6	griffith	griffith	PROPN
ftr-427	284	7	,	,	PUNCT
ftr-427	284	8	social	social	ADJ
ftr-427	284	9	welfare	welfare	NOUN
ftr-427	284	10	and	and	CCONJ
ftr-427	284	11	the	the	DET
ftr-427	284	12	rate	rate	NOUN
ftr-427	284	13	structure	structure	NOUN
ftr-427	284	14	:	:	PUNCT
ftr-427	284	15	a	a	DET
ftr-427	284	16	new	new	ADJ
ftr-427	284	17	look	look	NOUN
ftr-427	284	18	at	at	ADP
ftr-427	284	19	progressive	progressive	ADJ
ftr-427	284	20	taxation	taxation	NOUN
ftr-427	284	21	,	,	PUNCT
ftr-427	284	22	75	75	NUM
ftr-427	284	23	cal	cal	NOUN
ftr-427	284	24	.	.	PUNCT
ftr-427	285	1	l.	l.	PROPN
ftr-427	285	2	rev	rev	PROPN
ftr-427	285	3	.	.	PROPN
ftr-427	285	4	1905	1905	NUM
ftr-427	285	5	,	,	PUNCT
ftr-427	285	6	1911	1911	NUM
ftr-427	285	7	(	(	PUNCT
ftr-427	285	8	1987	1987	NUM
ftr-427	285	9	)	)	PUNCT
ftr-427	285	10	(	(	PUNCT
ftr-427	285	11	noting	note	VERB
ftr-427	285	12	wide	wide	ADJ
ftr-427	285	13	support	support	NOUN
ftr-427	285	14	for	for	ADP
ftr-427	285	15	analysis	analysis	NOUN
ftr-427	285	16	&	&	CCONJ
ftr-427	285	17	viewpoint	viewpoint	NOUN
ftr-427	285	18	expressed	express	VERB
ftr-427	285	19	in	in	ADP
ftr-427	285	20	work	work	NOUN
ftr-427	285	21	of	of	ADP
ftr-427	285	22	blum	blum	NOUN
ftr-427	285	23	and	and	CCONJ
ftr-427	285	24	kalven	kalven	ADJ
ftr-427	285	25	)	)	PUNCT
ftr-427	285	26	.	.	PUNCT
ftr-427	286	1	45	45	NUM
ftr-427	286	2	.	.	PUNCT
ftr-427	287	1	see	see	VERB
ftr-427	287	2	schoenblum	schoenblum	PROPN
ftr-427	287	3	,	,	PUNCT
ftr-427	287	4	supra	supra	PROPN
ftr-427	287	5	note	note	PROPN
ftr-427	287	6	26	26	NUM
ftr-427	287	7	,	,	PUNCT
ftr-427	287	8	at	at	ADP
ftr-427	287	9	244	244	NUM
ftr-427	287	10	(	(	PUNCT
ftr-427	287	11	“	"	PUNCT
ftr-427	287	12	regressivity	regressivity	NOUN
ftr-427	287	13	and	and	CCONJ
ftr-427	287	14	equal	equal	ADJ
ftr-427	287	15	,	,	PUNCT
ftr-427	287	16	per	per	ADP
ftr-427	287	17	capita	capita	NOUN
ftr-427	287	18	taxation	taxation	NOUN
ftr-427	287	19	necessarily	necessarily	ADV
ftr-427	287	20	have	have	VERB
ftr-427	287	21	to	to	PART
ftr-427	287	22	be	be	AUX
ftr-427	287	23	considered	consider	VERB
ftr-427	287	24	,	,	PUNCT
ftr-427	287	25	because	because	SCONJ
ftr-427	287	26	the	the	DET
ftr-427	287	27	same	same	ADJ
ftr-427	287	28	arguments	argument	NOUN
ftr-427	287	29	that	that	PRON
ftr-427	287	30	stymie	stymie	VERB
ftr-427	287	31	progressivity	progressivity	NOUN
ftr-427	287	32	undermine	undermine	VERB
ftr-427	287	33	the	the	DET
ftr-427	287	34	case	case	NOUN
ftr-427	287	35	for	for	ADP
ftr-427	287	36	the	the	DET
ftr-427	287	37	fairness	fairness	NOUN
ftr-427	287	38	of	of	ADP
ftr-427	287	39	proportionality	proportionality	NOUN
ftr-427	287	40	.	.	PUNCT
ftr-427	287	41	”	"	PUNCT
ftr-427	287	42	)	)	PUNCT
ftr-427	287	43	.	.	PUNCT
ftr-427	288	1	46	46	NUM
ftr-427	288	2	.	.	PUNCT
ftr-427	289	1	see	see	VERB
ftr-427	289	2	tyee	tyee	PROPN
ftr-427	289	3	realty	realty	PROPN
ftr-427	289	4	co.	co.	PROPN
ftr-427	290	1	v.	v.	ADP
ftr-427	290	2	anderson	anderson	PROPN
ftr-427	290	3	,	,	PUNCT
ftr-427	290	4	240	240	NUM
ftr-427	290	5	u.s	u.s	PROPN
ftr-427	290	6	.	.	PROPN
ftr-427	290	7	115	115	NUM
ftr-427	290	8	,	,	PUNCT
ftr-427	290	9	117	117	NUM
ftr-427	290	10	-	-	SYM
ftr-427	290	11	18	18	NUM
ftr-427	290	12	(	(	PUNCT
ftr-427	290	13	1916	1916	NUM
ftr-427	290	14	)	)	PUNCT
ftr-427	290	15	;	;	PUNCT
ftr-427	291	1	brushaber	brushaber	NOUN
ftr-427	291	2	v.	v.	ADP
ftr-427	291	3	union	union	PROPN
ftr-427	291	4	pac	pac	PROPN
ftr-427	291	5	.	.	PUNCT
ftr-427	292	1	r.r	r.r	PROPN
ftr-427	292	2	.	.	PROPN
ftr-427	292	3	co.	co.	PROPN
ftr-427	292	4	,	,	PUNCT
ftr-427	292	5	240	240	NUM
ftr-427	292	6	u.s	u.s	PROPN
ftr-427	292	7	.	.	PROPN
ftr-427	292	8	1	1	NUM
ftr-427	292	9	,	,	PUNCT
ftr-427	292	10	24	24	NUM
ftr-427	292	11	-	-	SYM
ftr-427	292	12	25	25	NUM
ftr-427	292	13	(	(	PUNCT
ftr-427	292	14	1916	1916	NUM
ftr-427	292	15	)	)	PUNCT
ftr-427	292	16	;	;	PUNCT
ftr-427	292	17	knowlton	knowlton	PROPN
ftr-427	292	18	v.	v.	PROPN
ftr-427	292	19	moore	moore	PROPN
ftr-427	292	20	,	,	PUNCT
ftr-427	292	21	178	178	NUM
ftr-427	292	22	u.s	u.s	PROPN
ftr-427	292	23	.	.	PROPN
ftr-427	292	24	41	41	NUM
ftr-427	292	25	,	,	PUNCT
ftr-427	292	26	106	106	NUM
ftr-427	292	27	-	-	SYM
ftr-427	292	28	07	07	NUM
ftr-427	292	29	(	(	PUNCT
ftr-427	292	30	1900	1900	NUM
ftr-427	292	31	)	)	PUNCT
ftr-427	292	32	;	;	PUNCT
ftr-427	292	33	acker	acker	PROPN
ftr-427	292	34	v.	v.	PROPN
ftr-427	292	35	commissioner	commissioner	PROPN
ftr-427	292	36	,	,	PUNCT
ftr-427	292	37	258	258	NUM
ftr-427	292	38	f.2d	f.2d	ADP
ftr-427	292	39	568	568	NUM
ftr-427	292	40	,	,	PUNCT
ftr-427	292	41	575	575	NUM
ftr-427	292	42	(	(	PUNCT
ftr-427	292	43	1958	1958	NUM
ftr-427	292	44	)	)	PUNCT
ftr-427	292	45	.	.	PUNCT
ftr-427	293	1	47	47	NUM
ftr-427	293	2	.	.	PUNCT
ftr-427	294	1	john	john	PROPN
ftr-427	294	2	douglas	douglas	PROPN
ftr-427	294	3	messina	messina	PROPN
ftr-427	294	4	v.	v.	PROPN
ftr-427	294	5	united	united	PROPN
ftr-427	294	6	states	states	PROPN
ftr-427	294	7	,	,	PUNCT
ftr-427	294	8	202	202	NUM
ftr-427	294	9	ct	ct	NOUN
ftr-427	294	10	.	.	PUNCT
ftr-427	294	11	cl	cl	NOUN
ftr-427	294	12	.	.	PROPN
ftr-427	294	13	155	155	NUM
ftr-427	294	14	,	,	PUNCT
ftr-427	294	15	160	160	NUM
ftr-427	294	16	-	-	SYM
ftr-427	294	17	61	61	NUM
ftr-427	294	18	(	(	PUNCT
ftr-427	294	19	1973	1973	NUM
ftr-427	294	20	)	)	PUNCT
ftr-427	294	21	(	(	PUNCT
ftr-427	294	22	citing	cite	VERB
ftr-427	294	23	brushaber	brushaber	NOUN
ftr-427	294	24	,	,	PUNCT
ftr-427	294	25	240	240	NUM
ftr-427	294	26	u.s	u.s	PROPN
ftr-427	294	27	.	.	PROPN
ftr-427	294	28	at	at	ADP
ftr-427	294	29	24	24	NUM
ftr-427	294	30	-	-	SYM
ftr-427	294	31	25	25	NUM
ftr-427	294	32	)	)	PUNCT
ftr-427	294	33	.	.	PUNCT
ftr-427	295	1	48	48	NUM
ftr-427	295	2	.	.	PUNCT
ftr-427	296	1	see	see	VERB
ftr-427	296	2	knowlton	knowlton	PROPN
ftr-427	296	3	,	,	PUNCT
ftr-427	296	4	178	178	NUM
ftr-427	296	5	u.s	u.s	PROPN
ftr-427	296	6	.	.	PROPN
ftr-427	296	7	at	at	ADP
ftr-427	296	8	43	43	NUM
ftr-427	296	9	.	.	PUNCT
ftr-427	297	1	2001	2001	NUM
ftr-427	297	2	]	]	PUNCT
ftr-427	298	1	the	the	DET
ftr-427	298	2	widening	widen	VERB
ftr-427	298	3	gap	gap	NOUN
ftr-427	298	4	under	under	ADP
ftr-427	298	5	the	the	DET
ftr-427	298	6	internal	internal	ADJ
ftr-427	298	7	revenue	revenue	PROPN
ftr-427	298	8	code	code	PROPN
ftr-427	298	9	13	13	NUM
ftr-427	298	10	constitution	constitution	NOUN
ftr-427	298	11	.	.	PUNCT
ftr-427	299	1	the	the	DET
ftr-427	299	2	court	court	NOUN
ftr-427	299	3	determined	determine	VERB
ftr-427	299	4	that	that	SCONJ
ftr-427	299	5	the	the	DET
ftr-427	299	6	uniformity	uniformity	NOUN
ftr-427	299	7	referred	refer	VERB
ftr-427	299	8	to49	to49	PROPN
ftr-427	299	9	geographical	geographical	ADJ
ftr-427	299	10	uniformity	uniformity	NOUN
ftr-427	299	11	rather	rather	ADV
ftr-427	299	12	than	than	ADP
ftr-427	299	13	a	a	DET
ftr-427	299	14	“	"	PUNCT
ftr-427	299	15	thought	thought	NOUN
ftr-427	299	16	of	of	ADP
ftr-427	299	17	restricting	restrict	VERB
ftr-427	299	18	congress	congress	PROPN
ftr-427	299	19	to	to	ADP
ftr-427	299	20	intrinsic	intrinsic	ADJ
ftr-427	299	21	uniformity	uniformity	NOUN
ftr-427	299	22	.	.	PUNCT
ftr-427	299	23	"	"	PUNCT
ftr-427	300	1	the	the	DET
ftr-427	300	2	supreme	supreme	PROPN
ftr-427	300	3	court	court	PROPN
ftr-427	300	4	recognized	recognize	VERB
ftr-427	300	5	that	that	SCONJ
ftr-427	300	6	some	some	DET
ftr-427	300	7	commentators50	commentators50	NOUN
ftr-427	300	8	and	and	CCONJ
ftr-427	300	9	economists	economist	NOUN
ftr-427	300	10	supported	support	VERB
ftr-427	300	11	progressive	progressive	ADJ
ftr-427	300	12	taxation	taxation	NOUN
ftr-427	300	13	because	because	SCONJ
ftr-427	300	14	it	it	PRON
ftr-427	300	15	was	be	AUX
ftr-427	300	16	more	more	ADJ
ftr-427	300	17	“	"	PUNCT
ftr-427	300	18	just	just	ADV
ftr-427	300	19	and	and	CCONJ
ftr-427	300	20	equal	equal	ADJ
ftr-427	300	21	”	"	PUNCT
ftr-427	300	22	than	than	ADP
ftr-427	300	23	proportional	proportional	ADJ
ftr-427	300	24	taxation	taxation	NOUN
ftr-427	300	25	,	,	PUNCT
ftr-427	300	26	but	but	CCONJ
ftr-427	300	27	did	do	AUX
ftr-427	300	28	not	not	PART
ftr-427	300	29	find	find	VERB
ftr-427	300	30	it	it	PRON
ftr-427	300	31	necessary	necessary	ADJ
ftr-427	300	32	to	to	PART
ftr-427	300	33	rely	rely	VERB
ftr-427	300	34	on	on	ADP
ftr-427	300	35	that	that	DET
ftr-427	300	36	support	support	NOUN
ftr-427	300	37	.	.	PUNCT
ftr-427	301	1	rather	rather	ADV
ftr-427	301	2	,	,	PUNCT
ftr-427	301	3	the	the	DET
ftr-427	301	4	court	court	NOUN
ftr-427	301	5	stated	state	VERB
ftr-427	301	6	that	that	SCONJ
ftr-427	301	7	in	in	ADP
ftr-427	301	8	the	the	DET
ftr-427	301	9	absence	absence	NOUN
ftr-427	301	10	of	of	ADP
ftr-427	301	11	a	a	DET
ftr-427	301	12	constitutional51	constitutional51	NOUN
ftr-427	301	13	limitation	limitation	NOUN
ftr-427	301	14	,	,	PUNCT
ftr-427	301	15	the	the	DET
ftr-427	301	16	issue	issue	NOUN
ftr-427	301	17	of	of	ADP
ftr-427	301	18	what	what	PRON
ftr-427	301	19	was	be	AUX
ftr-427	301	20	just	just	ADV
ftr-427	301	21	and	and	CCONJ
ftr-427	301	22	equal	equal	ADJ
ftr-427	301	23	was	be	AUX
ftr-427	301	24	a	a	DET
ftr-427	301	25	legislative	legislative	ADJ
ftr-427	301	26	question.52	question.52	NOUN
ftr-427	301	27	hence	hence	ADV
ftr-427	301	28	,	,	PUNCT
ftr-427	301	29	the	the	DET
ftr-427	301	30	court	court	NOUN
ftr-427	301	31	applied	apply	VERB
ftr-427	301	32	a	a	DET
ftr-427	301	33	deferential	deferential	ADJ
ftr-427	301	34	approach	approach	NOUN
ftr-427	301	35	to	to	ADP
ftr-427	301	36	the	the	DET
ftr-427	301	37	legislature	legislature	NOUN
ftr-427	301	38	and	and	CCONJ
ftr-427	301	39	stated	state	VERB
ftr-427	301	40	it	it	PRON
ftr-427	301	41	would	would	AUX
ftr-427	301	42	only	only	ADV
ftr-427	301	43	use	use	VERB
ftr-427	301	44	its	its	PRON
ftr-427	301	45	judicial	judicial	ADJ
ftr-427	301	46	power	power	NOUN
ftr-427	301	47	where	where	SCONJ
ftr-427	301	48	the	the	DET
ftr-427	301	49	tax	tax	NOUN
ftr-427	301	50	was	be	AUX
ftr-427	301	51	arbitrary	arbitrary	ADJ
ftr-427	301	52	and	and	CCONJ
ftr-427	301	53	confiscatory.53	confiscatory.53	NOUN
ftr-427	301	54	in	in	ADP
ftr-427	301	55	1916	1916	NUM
ftr-427	301	56	,	,	PUNCT
ftr-427	301	57	the	the	DET
ftr-427	301	58	supreme	supreme	PROPN
ftr-427	301	59	court	court	PROPN
ftr-427	301	60	addressed	address	VERB
ftr-427	301	61	whether	whether	SCONJ
ftr-427	301	62	the	the	DET
ftr-427	301	63	progressive	progressive	ADJ
ftr-427	301	64	tax	tax	NOUN
ftr-427	301	65	feature	feature	NOUN
ftr-427	301	66	of	of	ADP
ftr-427	301	67	the	the	DET
ftr-427	301	68	income	income	NOUN
ftr-427	301	69	tax	tax	PROPN
ftr-427	301	70	act	act	NOUN
ftr-427	301	71	of	of	ADP
ftr-427	301	72	1913	1913	NUM
ftr-427	301	73	was	be	AUX
ftr-427	301	74	arbitrary	arbitrary	ADJ
ftr-427	301	75	and	and	CCONJ
ftr-427	301	76	unreasonable	unreasonable	ADJ
ftr-427	301	77	and	and	CCONJ
ftr-427	301	78	therefore	therefore	ADV
ftr-427	301	79	a	a	DET
ftr-427	301	80	violation	violation	NOUN
ftr-427	301	81	of	of	ADP
ftr-427	301	82	due	due	ADJ
ftr-427	301	83	process	process	NOUN
ftr-427	301	84	.	.	PUNCT
ftr-427	302	1	specifically	specifically	ADV
ftr-427	302	2	,	,	PUNCT
ftr-427	302	3	the	the	DET
ftr-427	302	4	supreme	supreme	PROPN
ftr-427	302	5	court54	court54	PROPN
ftr-427	302	6	considered	consider	VERB
ftr-427	302	7	whether	whether	SCONJ
ftr-427	302	8	the	the	DET
ftr-427	302	9	progressive	progressive	ADJ
ftr-427	302	10	tax	tax	NOUN
ftr-427	302	11	was	be	AUX
ftr-427	302	12	unconstitutional	unconstitutional	ADJ
ftr-427	302	13	because	because	SCONJ
ftr-427	302	14	of	of	ADP
ftr-427	302	15	the	the	DET
ftr-427	302	16	classification	classification	NOUN
ftr-427	302	17	based	base	VERB
ftr-427	302	18	on	on	ADP
ftr-427	302	19	wealth	wealth	NOUN
ftr-427	302	20	.	.	PUNCT
ftr-427	303	1	the	the	DET
ftr-427	303	2	court	court	NOUN
ftr-427	303	3	noted	note	VERB
ftr-427	303	4	that	that	SCONJ
ftr-427	303	5	there	there	PRON
ftr-427	303	6	was	be	VERB
ftr-427	303	7	no	no	DET
ftr-427	303	8	express55	express55	ADJ
ftr-427	303	9	provision	provision	NOUN
ftr-427	303	10	prohibiting	prohibit	VERB
ftr-427	303	11	progressive	progressive	ADJ
ftr-427	303	12	taxation	taxation	NOUN
ftr-427	303	13	in	in	ADP
ftr-427	303	14	the	the	DET
ftr-427	303	15	constitution	constitution	NOUN
ftr-427	303	16	and	and	CCONJ
ftr-427	303	17	held	hold	VERB
ftr-427	303	18	that	that	SCONJ
ftr-427	303	19	the	the	DET
ftr-427	303	20	statutory	statutory	ADJ
ftr-427	303	21	provision	provision	NOUN
ftr-427	303	22	was	be	AUX
ftr-427	303	23	not	not	PART
ftr-427	303	24	an	an	DET
ftr-427	303	25	arbitrary	arbitrary	ADJ
ftr-427	303	26	abuse	abuse	NOUN
ftr-427	303	27	of	of	ADP
ftr-427	303	28	power	power	NOUN
ftr-427	303	29	.	.	PUNCT
ftr-427	304	1	the	the	DET
ftr-427	304	2	subsequent56	subsequent56	NOUN
ftr-427	304	3	courts	court	NOUN
ftr-427	304	4	that	that	PRON
ftr-427	304	5	have	have	AUX
ftr-427	304	6	addressed	address	VERB
ftr-427	304	7	the	the	DET
ftr-427	304	8	issue	issue	NOUN
ftr-427	304	9	summarily	summarily	ADV
ftr-427	304	10	dismiss	dismiss	VERB
ftr-427	304	11	the	the	DET
ftr-427	304	12	constitutional	constitutional	ADJ
ftr-427	304	13	attacks	attack	NOUN
ftr-427	304	14	and	and	CCONJ
ftr-427	304	15	simply	simply	ADV
ftr-427	304	16	rely	rely	VERB
ftr-427	304	17	on	on	ADP
ftr-427	304	18	the	the	DET
ftr-427	304	19	early	early	ADJ
ftr-427	304	20	supreme	supreme	PROPN
ftr-427	304	21	court	court	NOUN
ftr-427	304	22	decisions	decision	NOUN
ftr-427	304	23	upholding	uphold	VERB
ftr-427	304	24	progressive	progressive	ADJ
ftr-427	304	25	taxation.57	taxation.57	NOUN
ftr-427	304	26	49	49	NUM
ftr-427	304	27	.	.	PUNCT
ftr-427	305	1	i	i	PRON
ftr-427	305	2	d.	d.	PROPN
ftr-427	305	3	at	at	ADP
ftr-427	305	4	77	77	NUM
ftr-427	305	5	.	.	PUNCT
ftr-427	306	1	article	article	NOUN
ftr-427	306	2	i	i	PRON
ftr-427	306	3	,	,	PUNCT
ftr-427	306	4	§	§	PROPN
ftr-427	306	5	8	8	NUM
ftr-427	306	6	of	of	ADP
ftr-427	306	7	the	the	DET
ftr-427	306	8	constitution	constitution	NOUN
ftr-427	306	9	provides	provide	VERB
ftr-427	306	10	that	that	SCONJ
ftr-427	306	11	,	,	PUNCT
ftr-427	306	12	“	"	PUNCT
ftr-427	306	13	duties	duty	NOUN
ftr-427	306	14	,	,	PUNCT
ftr-427	306	15	imposts	impost	NOUN
ftr-427	306	16	and	and	CCONJ
ftr-427	306	17	excises	excise	NOUN
ftr-427	306	18	shall	shall	AUX
ftr-427	306	19	be	be	AUX
ftr-427	306	20	uniform	uniform	ADJ
ftr-427	306	21	throughout	throughout	ADP
ftr-427	306	22	the	the	DET
ftr-427	306	23	united	united	PROPN
ftr-427	306	24	states	states	PROPN
ftr-427	306	25	.	.	PUNCT
ftr-427	306	26	”	"	PUNCT
ftr-427	307	1	u.s	u.s	PROPN
ftr-427	307	2	.	.	PROPN
ftr-427	307	3	const	const	PROPN
ftr-427	307	4	.	.	PUNCT
ftr-427	307	5	art	art	NOUN
ftr-427	307	6	.	.	PUNCT
ftr-427	308	1	i	i	PRON
ftr-427	308	2	,	,	PUNCT
ftr-427	308	3	§	§	PROPN
ftr-427	308	4	8	8	NUM
ftr-427	308	5	,	,	PUNCT
ftr-427	308	6	cl	cl	NOUN
ftr-427	308	7	.	.	NOUN
ftr-427	308	8	1	1	NUM
ftr-427	308	9	.	.	X
ftr-427	308	10	50	50	NUM
ftr-427	308	11	.	.	PUNCT
ftr-427	309	1	see	see	VERB
ftr-427	309	2	knowlton	knowlton	PROPN
ftr-427	309	3	,	,	PUNCT
ftr-427	309	4	178	178	NUM
ftr-427	309	5	u.s	u.s	PROPN
ftr-427	309	6	.	.	PROPN
ftr-427	309	7	at	at	ADP
ftr-427	309	8	102	102	NUM
ftr-427	309	9	.	.	PUNCT
ftr-427	310	1	51	51	NUM
ftr-427	310	2	.	.	PUNCT
ftr-427	311	1	see	see	VERB
ftr-427	311	2	i	i	PRON
ftr-427	311	3	d.	d.	PROPN
ftr-427	311	4	at	at	ADP
ftr-427	311	5	122	122	NUM
ftr-427	311	6	.	.	PUNCT
ftr-427	312	1	52	52	NUM
ftr-427	312	2	.	.	PUNCT
ftr-427	313	1	see	see	VERB
ftr-427	313	2	i	i	PRON
ftr-427	313	3	d.	d.	PROPN
ftr-427	313	4	the	the	DET
ftr-427	313	5	court	court	NOUN
ftr-427	313	6	also	also	ADV
ftr-427	313	7	deferred	defer	VERB
ftr-427	313	8	to	to	ADP
ftr-427	313	9	an	an	DET
ftr-427	313	10	earlier	early	ADJ
ftr-427	313	11	supreme	supreme	PROPN
ftr-427	313	12	court	court	PROPN
ftr-427	313	13	that	that	PRON
ftr-427	313	14	addressed	address	VERB
ftr-427	313	15	whether	whether	SCONJ
ftr-427	313	16	the	the	DET
ftr-427	313	17	progressive	progressive	ADJ
ftr-427	313	18	rates	rate	NOUN
ftr-427	313	19	in	in	ADP
ftr-427	313	20	the	the	DET
ftr-427	313	21	illinois	illinois	PROPN
ftr-427	313	22	inheritance	inheritance	NOUN
ftr-427	313	23	tax	tax	NOUN
ftr-427	313	24	violated	violate	VERB
ftr-427	313	25	the	the	DET
ftr-427	313	26	due	due	ADJ
ftr-427	313	27	process	process	NOUN
ftr-427	313	28	and	and	CCONJ
ftr-427	313	29	equal	equal	ADJ
ftr-427	313	30	protection	protection	NOUN
ftr-427	313	31	clauses	clause	NOUN
ftr-427	313	32	of	of	ADP
ftr-427	313	33	the	the	DET
ftr-427	313	34	fourteenth	fourteenth	ADJ
ftr-427	313	35	amendment	amendment	PROPN
ftr-427	313	36	.	.	PUNCT
ftr-427	314	1	see	see	VERB
ftr-427	314	2	maguon	maguon	NOUN
ftr-427	314	3	v.	v.	ADP
ftr-427	314	4	illinois	illinois	PROPN
ftr-427	314	5	trust	trust	PROPN
ftr-427	314	6	&	&	CCONJ
ftr-427	314	7	sav	sav	PROPN
ftr-427	314	8	.	.	PROPN
ftr-427	314	9	bank	bank	PROPN
ftr-427	314	10	,	,	PUNCT
ftr-427	314	11	170	170	NUM
ftr-427	314	12	u.s	u.s	PROPN
ftr-427	314	13	.	.	PROPN
ftr-427	314	14	283	283	NUM
ftr-427	314	15	(	(	PUNCT
ftr-427	314	16	1898	1898	NUM
ftr-427	314	17	)	)	PUNCT
ftr-427	314	18	.	.	PUNCT
ftr-427	315	1	53	53	NUM
ftr-427	315	2	.	.	PUNCT
ftr-427	316	1	see	see	VERB
ftr-427	316	2	knowlton	knowlton	PROPN
ftr-427	316	3	,	,	PUNCT
ftr-427	316	4	178	178	NUM
ftr-427	316	5	u.s	u.s	PROPN
ftr-427	316	6	.	.	PROPN
ftr-427	316	7	at	at	ADP
ftr-427	316	8	122	122	NUM
ftr-427	316	9	-	-	SYM
ftr-427	316	10	23	23	NUM
ftr-427	316	11	.	.	PUNCT
ftr-427	317	1	54	54	NUM
ftr-427	317	2	.	.	PUNCT
ftr-427	318	1	see	see	VERB
ftr-427	318	2	brushaber	brushaber	NOUN
ftr-427	318	3	,	,	PUNCT
ftr-427	318	4	240	240	NUM
ftr-427	318	5	u.s	u.s	PROPN
ftr-427	318	6	.	.	PROPN
ftr-427	318	7	at	at	ADP
ftr-427	318	8	9	9	NUM
ftr-427	318	9	.	.	X
ftr-427	319	1	55	55	NUM
ftr-427	319	2	.	.	PUNCT
ftr-427	320	1	see	see	VERB
ftr-427	320	2	i	i	PRON
ftr-427	320	3	d.	d.	PROPN
ftr-427	320	4	at	at	ADP
ftr-427	320	5	21	21	NUM
ftr-427	320	6	.	.	PUNCT
ftr-427	321	1	56	56	NUM
ftr-427	321	2	.	.	PUNCT
ftr-427	321	3	see	see	VERB
ftr-427	321	4	i	i	PRON
ftr-427	321	5	d.	d.	PROPN
ftr-427	321	6	at	at	ADP
ftr-427	321	7	24	24	NUM
ftr-427	321	8	-	-	SYM
ftr-427	321	9	25	25	NUM
ftr-427	321	10	.	.	PUNCT
ftr-427	322	1	57	57	NUM
ftr-427	322	2	.	.	PUNCT
ftr-427	323	1	see	see	VERB
ftr-427	323	2	,	,	PUNCT
ftr-427	323	3	e.g.	e.g.	ADV
ftr-427	323	4	,	,	PUNCT
ftr-427	323	5	acker	acker	PROPN
ftr-427	323	6	,	,	PUNCT
ftr-427	323	7	258	258	NUM
ftr-427	323	8	f.2d	f.2d	NOUN
ftr-427	323	9	at	at	ADP
ftr-427	323	10	575	575	NUM
ftr-427	323	11	(	(	PUNCT
ftr-427	323	12	citing	cite	VERB
ftr-427	323	13	knowlton	knowlton	PROPN
ftr-427	323	14	and	and	CCONJ
ftr-427	323	15	brushaber	brushaber	NOUN
ftr-427	323	16	for	for	ADP
ftr-427	323	17	proposition	proposition	NOUN
ftr-427	323	18	that	that	SCONJ
ftr-427	323	19	constitutionality	constitutionality	NOUN
ftr-427	323	20	of	of	ADP
ftr-427	323	21	progressive	progressive	ADJ
ftr-427	323	22	tax	tax	NOUN
ftr-427	323	23	rates	rate	NOUN
ftr-427	323	24	is	be	AUX
ftr-427	323	25	a	a	DET
ftr-427	323	26	settled	settle	VERB
ftr-427	323	27	issue	issue	NOUN
ftr-427	323	28	)	)	PUNCT
ftr-427	323	29	;	;	PUNCT
ftr-427	323	30	messina	messina	PROPN
ftr-427	323	31	,	,	PUNCT
ftr-427	323	32	202	202	NUM
ftr-427	323	33	ct	ct	NOUN
ftr-427	323	34	.	.	PUNCT
ftr-427	323	35	cl	cl	NOUN
ftr-427	323	36	.	.	PUNCT
ftr-427	323	37	,	,	PUNCT
ftr-427	323	38	at	at	ADP
ftr-427	323	39	160	160	NUM
ftr-427	323	40	-	-	SYM
ftr-427	323	41	61	61	NUM
ftr-427	323	42	(	(	PUNCT
ftr-427	323	43	stating	state	VERB
ftr-427	323	44	that	that	SCONJ
ftr-427	323	45	poor	poor	ADJ
ftr-427	323	46	taxpayers	taxpayer	NOUN
ftr-427	323	47	are	be	AUX
ftr-427	323	48	intentionally	intentionally	ADV
ftr-427	323	49	taxed	tax	VERB
ftr-427	323	50	at	at	ADP
ftr-427	323	51	lower	low	ADJ
ftr-427	323	52	rates	rate	NOUN
ftr-427	323	53	and	and	CCONJ
ftr-427	323	54	this	this	PRON
ftr-427	323	55	alone	alone	ADV
ftr-427	323	56	is	be	AUX
ftr-427	323	57	insufficient	insufficient	ADJ
ftr-427	323	58	to	to	PART
ftr-427	323	59	result	result	VERB
ftr-427	323	60	in	in	ADP
ftr-427	323	61	a	a	DET
ftr-427	323	62	violation	violation	NOUN
ftr-427	323	63	of	of	ADP
ftr-427	323	64	the	the	DET
ftr-427	323	65	constitution	constitution	NOUN
ftr-427	323	66	)	)	PUNCT
ftr-427	323	67	.	.	PUNCT
ftr-427	324	1	14	14	NUM
ftr-427	324	2	florida	florida	PROPN
ftr-427	324	3	tax	tax	NOUN
ftr-427	324	4	review	review	NOUN
ftr-427	324	5	[	[	X
ftr-427	324	6	vol	vol	NOUN
ftr-427	324	7	.	.	PUNCT
ftr-427	325	1	5:1	5:1	NUM
ftr-427	325	2	c.	c.	NOUN
ftr-427	325	3	methods	method	NOUN
ftr-427	325	4	of	of	ADP
ftr-427	325	5	establishing	establish	VERB
ftr-427	325	6	progressive	progressive	ADJ
ftr-427	325	7	taxation	taxation	NOUN
ftr-427	325	8	the	the	DET
ftr-427	325	9	progressive	progressive	ADJ
ftr-427	325	10	tax	tax	NOUN
ftr-427	325	11	system	system	NOUN
ftr-427	325	12	is	be	AUX
ftr-427	325	13	achieved	achieve	VERB
ftr-427	325	14	in	in	ADP
ftr-427	325	15	six	six	NUM
ftr-427	325	16	primary	primary	ADJ
ftr-427	325	17	ways	way	NOUN
ftr-427	325	18	:	:	PUNCT
ftr-427	325	19	1	1	NUM
ftr-427	325	20	)	)	PUNCT
ftr-427	325	21	graduated	graduate	VERB
ftr-427	325	22	tax	tax	NOUN
ftr-427	325	23	rates	rate	NOUN
ftr-427	325	24	;	;	PUNCT
ftr-427	325	25	2	2	X
ftr-427	325	26	)	)	PUNCT
ftr-427	325	27	the	the	DET
ftr-427	325	28	earned	earn	VERB
ftr-427	325	29	income	income	NOUN
ftr-427	325	30	credit	credit	NOUN
ftr-427	325	31	;	;	PUNCT
ftr-427	325	32	3	3	X
ftr-427	325	33	)	)	PUNCT
ftr-427	325	34	income	income	NOUN
ftr-427	325	35	tax	tax	NOUN
ftr-427	325	36	exemption58	exemption58	NOUN
ftr-427	325	37	59	59	NUM
ftr-427	325	38	for	for	ADP
ftr-427	325	39	low	low	ADJ
ftr-427	325	40	incomes	income	NOUN
ftr-427	325	41	;	;	PUNCT
ftr-427	325	42	4	4	X
ftr-427	325	43	)	)	PUNCT
ftr-427	325	44	phase	phase	NOUN
ftr-427	325	45	-	-	PUNCT
ftr-427	325	46	out	out	NOUN
ftr-427	325	47	of	of	ADP
ftr-427	325	48	personal	personal	ADJ
ftr-427	325	49	deductions	deduction	NOUN
ftr-427	325	50	for	for	ADP
ftr-427	325	51	higher	high	ADJ
ftr-427	325	52	income	income	NOUN
ftr-427	325	53	taxpayers	taxpayer	NOUN
ftr-427	325	54	;	;	PUNCT
ftr-427	325	55	5	5	X
ftr-427	325	56	)	)	PUNCT
ftr-427	325	57	corporate	corporate	ADJ
ftr-427	325	58	taxation	taxation	NOUN
ftr-427	325	59	;	;	PUNCT
ftr-427	325	60	and	and	CCONJ
ftr-427	325	61	6	6	X
ftr-427	325	62	)	)	PUNCT
ftr-427	325	63	estate	estate	NOUN
ftr-427	325	64	and	and	CCONJ
ftr-427	325	65	gift	gift	NOUN
ftr-427	325	66	taxes	taxis	NOUN
ftr-427	325	67	.	.	PUNCT
ftr-427	326	1	this	this	DET
ftr-427	326	2	section60	section60	NOUN
ftr-427	326	3	61	61	NUM
ftr-427	326	4	62	62	NUM
ftr-427	326	5	examines	examine	VERB
ftr-427	326	6	how	how	SCONJ
ftr-427	326	7	these	these	DET
ftr-427	326	8	tax	tax	NOUN
ftr-427	326	9	features	feature	NOUN
ftr-427	326	10	create	create	VERB
ftr-427	326	11	progressive	progressive	ADJ
ftr-427	326	12	taxation	taxation	NOUN
ftr-427	326	13	.	.	PUNCT
ftr-427	327	1	1	1	X
ftr-427	327	2	.	.	NUM
ftr-427	327	3	graduated	graduate	VERB
ftr-427	327	4	tax	tax	NOUN
ftr-427	327	5	rates.—this	rates.—this	PRON
ftr-427	327	6	country	country	NOUN
ftr-427	327	7	’s	’s	PART
ftr-427	327	8	use	use	NOUN
ftr-427	327	9	of	of	ADP
ftr-427	327	10	graduated	graduate	VERB
ftr-427	327	11	tax	tax	NOUN
ftr-427	327	12	rates	rate	NOUN
ftr-427	327	13	was	be	AUX
ftr-427	327	14	apparent	apparent	ADJ
ftr-427	327	15	upon	upon	SCONJ
ftr-427	327	16	congress	congress	PROPN
ftr-427	327	17	’s	’s	PART
ftr-427	327	18	enactment	enactment	NOUN
ftr-427	327	19	of	of	ADP
ftr-427	327	20	the	the	DET
ftr-427	327	21	historic	historic	ADJ
ftr-427	327	22	income	income	NOUN
ftr-427	327	23	tax	tax	PROPN
ftr-427	327	24	act	act	NOUN
ftr-427	327	25	of	of	ADP
ftr-427	327	26	1913.63	1913.63	NUM
ftr-427	327	27	congress	congress	PROPN
ftr-427	327	28	’s	’s	PART
ftr-427	327	29	purpose	purpose	NOUN
ftr-427	327	30	of	of	ADP
ftr-427	327	31	enacting	enact	VERB
ftr-427	327	32	the	the	DET
ftr-427	327	33	act	act	NOUN
ftr-427	327	34	included	include	VERB
ftr-427	327	35	reducing	reduce	VERB
ftr-427	327	36	tariff	tariff	NOUN
ftr-427	327	37	duties	duty	NOUN
ftr-427	327	38	and	and	CCONJ
ftr-427	327	39	generating	generating	NOUN
ftr-427	327	40	revenue	revenue	NOUN
ftr-427	327	41	.	.	PUNCT
ftr-427	328	1	in	in	ADP
ftr-427	328	2	the	the	DET
ftr-427	328	3	congressional	congressional	ADJ
ftr-427	328	4	debates	debate	NOUN
ftr-427	328	5	preceding	precede	VERB
ftr-427	328	6	the	the	DET
ftr-427	328	7	enactment	enactment	NOUN
ftr-427	328	8	of	of	ADP
ftr-427	328	9	the	the	DET
ftr-427	328	10	1913	1913	NUM
ftr-427	328	11	act	act	NOUN
ftr-427	328	12	,	,	PUNCT
ftr-427	328	13	representative	representative	ADJ
ftr-427	328	14	murray	murray	NOUN
ftr-427	328	15	of	of	ADP
ftr-427	328	16	oklahoma	oklahoma	PROPN
ftr-427	328	17	prophesied	prophesy	VERB
ftr-427	328	18	about	about	ADP
ftr-427	328	19	the	the	DET
ftr-427	328	20	turbulent	turbulent	ADJ
ftr-427	328	21	future	future	NOUN
ftr-427	328	22	of	of	ADP
ftr-427	328	23	the	the	DET
ftr-427	328	24	graduated	graduate	VERB
ftr-427	328	25	income	income	NOUN
ftr-427	328	26	tax	tax	NOUN
ftr-427	328	27	rates	rate	NOUN
ftr-427	328	28	,	,	PUNCT
ftr-427	328	29	stating	state	VERB
ftr-427	328	30	that	that	SCONJ
ftr-427	328	31	“	"	PUNCT
ftr-427	328	32	in	in	ADP
ftr-427	328	33	this	this	DET
ftr-427	328	34	bill	bill	NOUN
ftr-427	328	35	we	we	PRON
ftr-427	328	36	have	have	VERB
ftr-427	328	37	a	a	DET
ftr-427	328	38	clause	clause	NOUN
ftr-427	328	39	we	we	PRON
ftr-427	328	40	call	call	VERB
ftr-427	328	41	the	the	DET
ftr-427	328	42	income	income	NOUN
ftr-427	328	43	tax	tax	NOUN
ftr-427	328	44	,	,	PUNCT
ftr-427	328	45	based	base	VERB
ftr-427	328	46	upon	upon	SCONJ
ftr-427	328	47	a	a	DET
ftr-427	328	48	graduated	graduated	ADJ
ftr-427	328	49	scale	scale	NOUN
ftr-427	328	50	as	as	ADP
ftr-427	328	51	to	to	ADP
ftr-427	328	52	the	the	DET
ftr-427	328	53	different	different	ADJ
ftr-427	328	54	rates	rate	NOUN
ftr-427	328	55	;	;	PUNCT
ftr-427	328	56	and	and	CCONJ
ftr-427	328	57	i	i	PRON
ftr-427	328	58	may	may	AUX
ftr-427	328	59	say	say	VERB
ftr-427	328	60	that	that	SCONJ
ftr-427	328	61	this	this	DET
ftr-427	328	62	proper	proper	ADJ
ftr-427	328	63	graduation	graduation	NOUN
ftr-427	328	64	will	will	AUX
ftr-427	328	65	depend	depend	VERB
ftr-427	328	66	largely	largely	ADV
ftr-427	328	67	upon	upon	SCONJ
ftr-427	328	68	experiment	experiment	NOUN
ftr-427	328	69	.	.	PUNCT
ftr-427	328	70	”	"	PUNCT
ftr-427	329	1	this	this	DET
ftr-427	329	2	so	so	ADV
ftr-427	329	3	-	-	PUNCT
ftr-427	329	4	called	call	VERB
ftr-427	329	5	experiment	experiment	NOUN
ftr-427	329	6	has	have	AUX
ftr-427	329	7	resulted	result	VERB
ftr-427	329	8	in	in	ADP
ftr-427	329	9	numerous	numerous	ADJ
ftr-427	329	10	and	and	CCONJ
ftr-427	329	11	frequent64	frequent64	ADJ
ftr-427	329	12	congressional	congressional	ADJ
ftr-427	329	13	revisions	revision	NOUN
ftr-427	329	14	in	in	ADP
ftr-427	329	15	an	an	DET
ftr-427	329	16	effort	effort	NOUN
ftr-427	329	17	to	to	PART
ftr-427	329	18	develop	develop	VERB
ftr-427	329	19	the	the	DET
ftr-427	329	20	proper	proper	ADJ
ftr-427	329	21	level	level	NOUN
ftr-427	329	22	of	of	ADP
ftr-427	329	23	graduation	graduation	NOUN
ftr-427	329	24	.	.	PUNCT
ftr-427	330	1	congress	congress	PROPN
ftr-427	330	2	has	have	AUX
ftr-427	330	3	made	make	VERB
ftr-427	330	4	a	a	DET
ftr-427	330	5	multitude	multitude	NOUN
ftr-427	330	6	of	of	ADP
ftr-427	330	7	changes	change	NOUN
ftr-427	330	8	to	to	ADP
ftr-427	330	9	the	the	DET
ftr-427	330	10	graduated	graduate	VERB
ftr-427	330	11	rates	rate	NOUN
ftr-427	330	12	since	since	SCONJ
ftr-427	330	13	the	the	DET
ftr-427	330	14	enactment	enactment	NOUN
ftr-427	330	15	of	of	ADP
ftr-427	330	16	the	the	DET
ftr-427	330	17	1913	1913	NUM
ftr-427	330	18	act	act	NOUN
ftr-427	330	19	.	.	PUNCT
ftr-427	331	1	the	the	DET
ftr-427	331	2	1913	1913	NUM
ftr-427	331	3	act	act	NOUN
ftr-427	331	4	imposed	impose	VERB
ftr-427	331	5	a	a	DET
ftr-427	331	6	normal	normal	ADJ
ftr-427	331	7	tax	tax	NOUN
ftr-427	331	8	of	of	ADP
ftr-427	331	9	1	1	NUM
ftr-427	331	10	%	%	NOUN
ftr-427	331	11	and	and	CCONJ
ftr-427	331	12	additional	additional	ADJ
ftr-427	331	13	taxes	taxis	NOUN
ftr-427	331	14	ranging	range	VERB
ftr-427	331	15	from	from	ADP
ftr-427	331	16	1	1	NUM
ftr-427	331	17	%	%	NOUN
ftr-427	331	18	to	to	PART
ftr-427	331	19	6	6	NUM
ftr-427	331	20	%	%	NOUN
ftr-427	331	21	on	on	ADP
ftr-427	331	22	net	net	ADJ
ftr-427	331	23	income	income	NOUN
ftr-427	331	24	starting	start	VERB
ftr-427	331	25	at	at	ADP
ftr-427	331	26	$	$	SYM
ftr-427	331	27	20,000.65	20,000.65	NUM
ftr-427	331	28	the	the	DET
ftr-427	331	29	maximum	maximum	ADJ
ftr-427	331	30	rate	rate	NOUN
ftr-427	331	31	was	be	AUX
ftr-427	331	32	imposed	impose	VERB
ftr-427	331	33	on	on	ADP
ftr-427	331	34	net	net	ADJ
ftr-427	331	35	income	income	NOUN
ftr-427	331	36	exceeding	exceed	VERB
ftr-427	331	37	$	$	SYM
ftr-427	331	38	500,000	500,000	NUM
ftr-427	331	39	.	.	PUNCT
ftr-427	332	1	under66	under66	PROPN
ftr-427	332	2	the	the	DET
ftr-427	332	3	act	act	NOUN
ftr-427	332	4	of	of	ADP
ftr-427	332	5	1916	1916	NUM
ftr-427	332	6	,	,	PUNCT
ftr-427	333	1	entitled	entitle	VERB
ftr-427	333	2	“	"	PUNCT
ftr-427	333	3	an	an	DET
ftr-427	333	4	act	act	NOUN
ftr-427	333	5	to	to	PART
ftr-427	333	6	increase	increase	VERB
ftr-427	333	7	the	the	DET
ftr-427	333	8	revenue	revenue	NOUN
ftr-427	333	9	and	and	CCONJ
ftr-427	333	10	for	for	ADP
ftr-427	333	11	other	other	ADJ
ftr-427	333	12	purposes	purpose	NOUN
ftr-427	333	13	”	"	PUNCT
ftr-427	333	14	,	,	PUNCT
ftr-427	333	15	congress	congress	PROPN
ftr-427	333	16	imposed	impose	VERB
ftr-427	333	17	a	a	DET
ftr-427	333	18	2	2	NUM
ftr-427	333	19	%	%	NOUN
ftr-427	333	20	tax	tax	NOUN
ftr-427	333	21	on	on	ADP
ftr-427	333	22	net	net	ADJ
ftr-427	333	23	income	income	NOUN
ftr-427	333	24	up	up	ADP
ftr-427	333	25	to	to	PART
ftr-427	333	26	$	$	SYM
ftr-427	333	27	2,000	2,000	NUM
ftr-427	333	28	and	and	CCONJ
ftr-427	333	29	an	an	DET
ftr-427	333	30	additional	additional	ADJ
ftr-427	333	31	tax	tax	NOUN
ftr-427	333	32	ranging	ranging	NOUN
ftr-427	333	33	from	from	ADP
ftr-427	333	34	1	1	NUM
ftr-427	333	35	%	%	NOUN
ftr-427	333	36	for	for	ADP
ftr-427	333	37	income	income	NOUN
ftr-427	333	38	exceeding	exceed	VERB
ftr-427	333	39	$	$	SYM
ftr-427	333	40	20,000	20,000	NUM
ftr-427	333	41	and	and	CCONJ
ftr-427	333	42	13	13	NUM
ftr-427	333	43	%	%	NOUN
ftr-427	333	44	for	for	ADP
ftr-427	333	45	income	income	NOUN
ftr-427	333	46	exceeding	exceed	VERB
ftr-427	333	47	$	$	SYM
ftr-427	333	48	2,000,000	2,000,000	NUM
ftr-427	333	49	.	.	PUNCT
ftr-427	334	1	under	under	ADP
ftr-427	334	2	the	the	DET
ftr-427	334	3	war	war	NOUN
ftr-427	334	4	income	income	NOUN
ftr-427	334	5	tax	tax	PROPN
ftr-427	334	6	act	act	NOUN
ftr-427	334	7	of	of	ADP
ftr-427	334	8	1917,67	1917,67	NUM
ftr-427	334	9	68	68	NUM
ftr-427	334	10	congress	congress	NOUN
ftr-427	334	11	increased	increase	VERB
ftr-427	334	12	the	the	DET
ftr-427	334	13	progressivity	progressivity	NOUN
ftr-427	334	14	of	of	ADP
ftr-427	334	15	the	the	DET
ftr-427	334	16	rate	rate	NOUN
ftr-427	334	17	structure	structure	NOUN
ftr-427	334	18	to	to	PART
ftr-427	334	19	defray	defray	VERB
ftr-427	334	20	war	war	NOUN
ftr-427	334	21	expenses	expense	NOUN
ftr-427	334	22	and	and	CCONJ
ftr-427	334	23	for	for	ADP
ftr-427	334	24	other	other	ADJ
ftr-427	334	25	purposes	purpose	NOUN
ftr-427	334	26	.	.	PUNCT
ftr-427	335	1	in	in	ADP
ftr-427	335	2	addition	addition	NOUN
ftr-427	335	3	to	to	ADP
ftr-427	335	4	the	the	DET
ftr-427	335	5	2	2	NUM
ftr-427	335	6	%	%	NOUN
ftr-427	335	7	tax	tax	NOUN
ftr-427	335	8	rate	rate	NOUN
ftr-427	335	9	assessed	assess	VERB
ftr-427	335	10	on	on	ADP
ftr-427	335	11	net	net	ADJ
ftr-427	335	12	income	income	NOUN
ftr-427	335	13	up	up	ADP
ftr-427	335	14	to	to	PART
ftr-427	335	15	$	$	SYM
ftr-427	335	16	2,000	2,000	NUM
ftr-427	335	17	,	,	PUNCT
ftr-427	335	18	congress	congress	PROPN
ftr-427	335	19	imposed	impose	VERB
ftr-427	335	20	a	a	DET
ftr-427	335	21	4	4	NUM
ftr-427	335	22	%	%	NOUN
ftr-427	335	23	tax	tax	NOUN
ftr-427	335	24	on	on	ADP
ftr-427	335	25	net	net	ADJ
ftr-427	335	26	income	income	NOUN
ftr-427	335	27	exceeding	exceed	VERB
ftr-427	335	28	$	$	SYM
ftr-427	335	29	2,000	2,000	NUM
ftr-427	335	30	.	.	PUNCT
ftr-427	336	1	congress	congress	PROPN
ftr-427	336	2	further	far	ADV
ftr-427	336	3	increased	increase	VERB
ftr-427	336	4	the	the	DET
ftr-427	336	5	progressivity	progressivity	NOUN
ftr-427	336	6	of	of	ADP
ftr-427	336	7	the	the	DET
ftr-427	336	8	additional	additional	ADJ
ftr-427	336	9	tax	tax	NOUN
ftr-427	336	10	by69	by69	PROPN
ftr-427	336	11	58	58	NUM
ftr-427	336	12	.	.	PUNCT
ftr-427	337	1	see	see	VERB
ftr-427	337	2	irc	irc	PROPN
ftr-427	337	3	§	§	PROPN
ftr-427	337	4	1	1	NUM
ftr-427	337	5	.	.	X
ftr-427	337	6	59	59	NUM
ftr-427	337	7	.	.	PUNCT
ftr-427	338	1	see	see	VERB
ftr-427	338	2	i	i	PRON
ftr-427	338	3	d.	d.	PROPN
ftr-427	338	4	§	§	PROPN
ftr-427	338	5	32	32	NUM
ftr-427	338	6	.	.	PUNCT
ftr-427	339	1	60	60	NUM
ftr-427	339	2	.	.	PUNCT
ftr-427	340	1	see	see	VERB
ftr-427	340	2	i	i	PRON
ftr-427	340	3	d.	d.	PROPN
ftr-427	340	4	§	§	PROPN
ftr-427	340	5	68	68	NUM
ftr-427	340	6	.	.	NOUN
ftr-427	340	7	61	61	NUM
ftr-427	340	8	.	.	PUNCT
ftr-427	341	1	see	see	VERB
ftr-427	341	2	i	i	PRON
ftr-427	341	3	d.	d.	PROPN
ftr-427	341	4	§	§	PROPN
ftr-427	341	5	11	11	NUM
ftr-427	341	6	.	.	PUNCT
ftr-427	342	1	62	62	NUM
ftr-427	342	2	.	.	PUNCT
ftr-427	343	1	see	see	VERB
ftr-427	343	2	i	i	PRON
ftr-427	343	3	d.	d.	PROPN
ftr-427	343	4	§	§	PROPN
ftr-427	343	5	§	§	PROPN
ftr-427	343	6	2001	2001	NUM
ftr-427	343	7	&	&	CCONJ
ftr-427	343	8	2010	2010	NUM
ftr-427	343	9	.	.	PUNCT
ftr-427	344	1	63	63	NUM
ftr-427	344	2	.	.	PUNCT
ftr-427	345	1	pub	pub	NOUN
ftr-427	345	2	.	.	PUNCT
ftr-427	346	1	l.	l.	PROPN
ftr-427	346	2	no	no	INTJ
ftr-427	346	3	.	.	PROPN
ftr-427	347	1	63	63	NUM
ftr-427	347	2	-	-	SYM
ftr-427	347	3	16	16	NUM
ftr-427	347	4	,	,	PUNCT
ftr-427	347	5	38	38	NUM
ftr-427	347	6	stat	stat	NOUN
ftr-427	347	7	.	.	PUNCT
ftr-427	348	1	166	166	NUM
ftr-427	348	2	.	.	X
ftr-427	349	1	64	64	NUM
ftr-427	349	2	.	.	PUNCT
ftr-427	350	1	see	see	VERB
ftr-427	350	2	willan	willan	NOUN
ftr-427	350	3	,	,	PUNCT
ftr-427	350	4	supra	supra	PROPN
ftr-427	350	5	note	note	NOUN
ftr-427	350	6	16	16	NUM
ftr-427	350	7	,	,	PUNCT
ftr-427	350	8	at	at	ADP
ftr-427	350	9	4	4	NUM
ftr-427	350	10	.	.	NOUN
ftr-427	350	11	65	65	NUM
ftr-427	350	12	.	.	PUNCT
ftr-427	351	1	see	see	VERB
ftr-427	351	2	i	i	PRON
ftr-427	351	3	d.	d.	PROPN
ftr-427	351	4	at	at	ADP
ftr-427	351	5	5	5	NUM
ftr-427	351	6	;	;	PUNCT
ftr-427	351	7	1	1	NUM
ftr-427	351	8	standard	standard	NOUN
ftr-427	351	9	fed	fed	PROPN
ftr-427	351	10	.	.	PUNCT
ftr-427	352	1	tax	tax	PROPN
ftr-427	352	2	rep	rep	PROPN
ftr-427	352	3	.	.	PROPN
ftr-427	352	4	(	(	PUNCT
ftr-427	352	5	cch	cch	PROPN
ftr-427	352	6	)	)	PUNCT
ftr-427	352	7	¶	¶	PROPN
ftr-427	352	8	140	140	NUM
ftr-427	352	9	(	(	PUNCT
ftr-427	352	10	2000	2000	NUM
ftr-427	352	11	)	)	PUNCT
ftr-427	352	12	.	.	PUNCT
ftr-427	353	1	66	66	NUM
ftr-427	353	2	.	.	PUNCT
ftr-427	354	1	see	see	VERB
ftr-427	354	2	willan	willan	NOUN
ftr-427	354	3	,	,	PUNCT
ftr-427	354	4	supra	supra	PROPN
ftr-427	354	5	note	note	NOUN
ftr-427	354	6	16	16	NUM
ftr-427	354	7	,	,	PUNCT
ftr-427	354	8	at	at	ADP
ftr-427	354	9	5	5	NUM
ftr-427	354	10	.	.	SYM
ftr-427	354	11	67	67	NUM
ftr-427	354	12	.	.	SYM
ftr-427	354	13	1	1	NUM
ftr-427	354	14	standard	standard	PROPN
ftr-427	354	15	fed	fed	PROPN
ftr-427	354	16	.	.	PUNCT
ftr-427	355	1	tax	tax	PROPN
ftr-427	355	2	rep	rep	PROPN
ftr-427	355	3	.	.	PROPN
ftr-427	355	4	(	(	PUNCT
ftr-427	355	5	cch	cch	PROPN
ftr-427	355	6	)	)	PUNCT
ftr-427	355	7	¶	¶	PROPN
ftr-427	355	8	140	140	NUM
ftr-427	355	9	(	(	PUNCT
ftr-427	355	10	2000	2000	NUM
ftr-427	355	11	)	)	PUNCT
ftr-427	355	12	.	.	PUNCT
ftr-427	356	1	68	68	NUM
ftr-427	356	2	.	.	PUNCT
ftr-427	357	1	pub	pub	NOUN
ftr-427	357	2	.	.	PUNCT
ftr-427	358	1	l.	l.	PROPN
ftr-427	358	2	no	no	INTJ
ftr-427	358	3	.	.	PROPN
ftr-427	359	1	65	65	NUM
ftr-427	359	2	-	-	SYM
ftr-427	359	3	50	50	NUM
ftr-427	359	4	,	,	PUNCT
ftr-427	359	5	40	40	NUM
ftr-427	359	6	stat	stat	NOUN
ftr-427	359	7	.	.	PUNCT
ftr-427	360	1	300	300	NUM
ftr-427	360	2	.	.	X
ftr-427	360	3	69	69	NUM
ftr-427	360	4	.	.	X
ftr-427	360	5	1	1	NUM
ftr-427	360	6	standard	standard	PROPN
ftr-427	360	7	fed	fed	PROPN
ftr-427	360	8	.	.	PUNCT
ftr-427	361	1	tax	tax	PROPN
ftr-427	361	2	rep	rep	PROPN
ftr-427	361	3	.	.	PROPN
ftr-427	361	4	(	(	PUNCT
ftr-427	361	5	cch	cch	PROPN
ftr-427	361	6	)	)	PUNCT
ftr-427	361	7	¶	¶	PROPN
ftr-427	361	8	140	140	NUM
ftr-427	361	9	(	(	PUNCT
ftr-427	361	10	2000	2000	NUM
ftr-427	361	11	)	)	PUNCT
ftr-427	361	12	.	.	PUNCT
ftr-427	362	1	2001	2001	NUM
ftr-427	362	2	]	]	PUNCT
ftr-427	363	1	the	the	DET
ftr-427	363	2	widening	widen	VERB
ftr-427	363	3	gap	gap	NOUN
ftr-427	363	4	under	under	ADP
ftr-427	363	5	the	the	DET
ftr-427	363	6	internal	internal	ADJ
ftr-427	363	7	revenue	revenue	PROPN
ftr-427	363	8	code	code	NOUN
ftr-427	363	9	15	15	NUM
ftr-427	363	10	enacting	enact	VERB
ftr-427	363	11	ten	ten	NUM
ftr-427	363	12	marginal	marginal	ADJ
ftr-427	363	13	tax	tax	NOUN
ftr-427	363	14	brackets	bracket	NOUN
ftr-427	363	15	ranging	range	VERB
ftr-427	363	16	from	from	ADP
ftr-427	363	17	1	1	NUM
ftr-427	363	18	%	%	NOUN
ftr-427	363	19	to	to	PART
ftr-427	363	20	63	63	NUM
ftr-427	363	21	%	%	NOUN
ftr-427	363	22	.	.	PUNCT
ftr-427	364	1	under	under	ADP
ftr-427	364	2	the70	the70	PROPN
ftr-427	364	3	revenue	revenue	NOUN
ftr-427	364	4	act	act	NOUN
ftr-427	364	5	of	of	ADP
ftr-427	364	6	1918	1918	NUM
ftr-427	364	7	,	,	PUNCT
ftr-427	364	8	congress	congress	PROPN
ftr-427	364	9	imposed	impose	VERB
ftr-427	364	10	a	a	DET
ftr-427	364	11	normal	normal	ADJ
ftr-427	364	12	tax	tax	NOUN
ftr-427	364	13	of	of	ADP
ftr-427	364	14	6	6	NUM
ftr-427	364	15	%	%	NOUN
ftr-427	364	16	on	on	ADP
ftr-427	364	17	net	net	ADJ
ftr-427	364	18	income	income	NOUN
ftr-427	364	19	up	up	ADP
ftr-427	364	20	to	to	PART
ftr-427	364	21	$	$	SYM
ftr-427	364	22	4,000	4,000	NUM
ftr-427	364	23	and	and	CCONJ
ftr-427	364	24	a	a	DET
ftr-427	364	25	12	12	NUM
ftr-427	364	26	%	%	NOUN
ftr-427	364	27	tax	tax	NOUN
ftr-427	364	28	on	on	ADP
ftr-427	364	29	the	the	DET
ftr-427	364	30	balance	balance	NOUN
ftr-427	364	31	.	.	PUNCT
ftr-427	365	1	in	in	ADP
ftr-427	365	2	1918	1918	NUM
ftr-427	365	3	,	,	PUNCT
ftr-427	365	4	there	there	PRON
ftr-427	365	5	was	be	VERB
ftr-427	365	6	also	also	ADV
ftr-427	365	7	an	an	DET
ftr-427	365	8	additional71	additional71	NOUN
ftr-427	365	9	tax	tax	NOUN
ftr-427	365	10	imposed	impose	VERB
ftr-427	365	11	ranging	range	VERB
ftr-427	365	12	from	from	ADP
ftr-427	365	13	1	1	NUM
ftr-427	365	14	%	%	NOUN
ftr-427	365	15	to	to	PART
ftr-427	365	16	65	65	NUM
ftr-427	365	17	%	%	NOUN
ftr-427	365	18	and	and	CCONJ
ftr-427	365	19	54	54	NUM
ftr-427	365	20	different	different	ADJ
ftr-427	365	21	rates	rate	NOUN
ftr-427	365	22	.	.	PUNCT
ftr-427	366	1	congress72	congress72	PROPN
ftr-427	366	2	continued	continue	VERB
ftr-427	366	3	its	its	PRON
ftr-427	366	4	pattern	pattern	NOUN
ftr-427	366	5	of	of	ADP
ftr-427	366	6	adjusting	adjust	VERB
ftr-427	366	7	the	the	DET
ftr-427	366	8	progressivity	progressivity	NOUN
ftr-427	366	9	of	of	ADP
ftr-427	366	10	the	the	DET
ftr-427	366	11	rates	rate	NOUN
ftr-427	366	12	when	when	SCONJ
ftr-427	366	13	it	it	PRON
ftr-427	366	14	enacted	enact	VERB
ftr-427	366	15	the	the	DET
ftr-427	366	16	revenue	revenue	NOUN
ftr-427	366	17	act	act	NOUN
ftr-427	366	18	of	of	ADP
ftr-427	366	19	1921	1921	NUM
ftr-427	366	20	.	.	PUNCT
ftr-427	367	1	the	the	DET
ftr-427	367	2	normal	normal	ADJ
ftr-427	367	3	tax	tax	NOUN
ftr-427	367	4	of	of	ADP
ftr-427	367	5	4	4	NUM
ftr-427	367	6	%	%	NOUN
ftr-427	367	7	and	and	CCONJ
ftr-427	367	8	8	8	NUM
ftr-427	367	9	%	%	NOUN
ftr-427	367	10	were	be	AUX
ftr-427	367	11	imposed	impose	VERB
ftr-427	367	12	on	on	ADP
ftr-427	367	13	income	income	NOUN
ftr-427	367	14	of	of	ADP
ftr-427	367	15	$	$	SYM
ftr-427	367	16	4,000	4,000	NUM
ftr-427	367	17	and	and	CCONJ
ftr-427	367	18	amounts	amount	NOUN
ftr-427	367	19	exceeding	exceed	VERB
ftr-427	367	20	$	$	SYM
ftr-427	367	21	4,000	4,000	NUM
ftr-427	367	22	,	,	PUNCT
ftr-427	367	23	respectively	respectively	ADV
ftr-427	367	24	.	.	PUNCT
ftr-427	368	1	for	for	ADP
ftr-427	368	2	tax	tax	NOUN
ftr-427	368	3	year73	year73	NOUN
ftr-427	368	4	1921	1921	NUM
ftr-427	368	5	,	,	PUNCT
ftr-427	368	6	the	the	DET
ftr-427	368	7	marginal	marginal	ADJ
ftr-427	368	8	rates	rate	NOUN
ftr-427	368	9	did	do	AUX
ftr-427	368	10	not	not	PART
ftr-427	368	11	change	change	VERB
ftr-427	368	12	from	from	ADP
ftr-427	368	13	the	the	DET
ftr-427	368	14	earlier	early	ADJ
ftr-427	368	15	years	year	NOUN
ftr-427	368	16	,	,	PUNCT
ftr-427	368	17	but	but	CCONJ
ftr-427	368	18	more	more	ADV
ftr-427	368	19	substantial	substantial	ADJ
ftr-427	368	20	changes	change	NOUN
ftr-427	368	21	were	be	AUX
ftr-427	368	22	made	make	VERB
ftr-427	368	23	under	under	ADP
ftr-427	368	24	that	that	DET
ftr-427	368	25	act	act	NOUN
ftr-427	368	26	for	for	ADP
ftr-427	368	27	tax	tax	NOUN
ftr-427	368	28	year	year	NOUN
ftr-427	368	29	1922	1922	NUM
ftr-427	368	30	.	.	PUNCT
ftr-427	369	1	under	under	ADP
ftr-427	369	2	the74	the74	PROPN
ftr-427	369	3	revenue	revenue	NOUN
ftr-427	369	4	act	act	NOUN
ftr-427	369	5	of	of	ADP
ftr-427	369	6	1921	1921	NUM
ftr-427	369	7	,	,	PUNCT
ftr-427	369	8	congress	congress	PROPN
ftr-427	369	9	eased	ease	VERB
ftr-427	369	10	the	the	DET
ftr-427	369	11	progressivity	progressivity	NOUN
ftr-427	369	12	of	of	ADP
ftr-427	369	13	the	the	DET
ftr-427	369	14	surtax	surtax	NOUN
ftr-427	369	15	by	by	ADP
ftr-427	369	16	enacting	enact	VERB
ftr-427	369	17	48	48	NUM
ftr-427	369	18	marginal	marginal	ADJ
ftr-427	369	19	brackets	bracket	NOUN
ftr-427	369	20	ranging	range	VERB
ftr-427	369	21	from	from	ADP
ftr-427	369	22	1	1	NUM
ftr-427	369	23	%	%	NOUN
ftr-427	369	24	to	to	PART
ftr-427	369	25	50	50	NUM
ftr-427	369	26	%	%	NOUN
ftr-427	369	27	.	.	PUNCT
ftr-427	370	1	the	the	DET
ftr-427	370	2	1924	1924	NUM
ftr-427	370	3	revenue75	revenue75	NOUN
ftr-427	370	4	act	act	NOUN
ftr-427	370	5	lowered	lower	VERB
ftr-427	370	6	the	the	DET
ftr-427	370	7	progressivity	progressivity	NOUN
ftr-427	370	8	in	in	ADP
ftr-427	370	9	both	both	CCONJ
ftr-427	370	10	the	the	DET
ftr-427	370	11	normal	normal	ADJ
ftr-427	370	12	tax	tax	NOUN
ftr-427	370	13	and	and	CCONJ
ftr-427	370	14	the	the	DET
ftr-427	370	15	surtax	surtax	NOUN
ftr-427	370	16	.	.	PUNCT
ftr-427	371	1	congress	congress	PROPN
ftr-427	371	2	implemented	implement	VERB
ftr-427	371	3	three	three	NUM
ftr-427	371	4	brackets	bracket	NOUN
ftr-427	371	5	for	for	ADP
ftr-427	371	6	the	the	DET
ftr-427	371	7	surtax	surtax	NOUN
ftr-427	371	8	ranging	range	VERB
ftr-427	371	9	from	from	ADP
ftr-427	371	10	2	2	NUM
ftr-427	371	11	%	%	NOUN
ftr-427	371	12	to	to	PART
ftr-427	371	13	6	6	NUM
ftr-427	371	14	%	%	NOUN
ftr-427	371	15	and	and	CCONJ
ftr-427	371	16	imposed	impose	VERB
ftr-427	371	17	a	a	DET
ftr-427	371	18	surtax	surtax	NOUN
ftr-427	371	19	ranging	range	VERB
ftr-427	371	20	from	from	ADP
ftr-427	371	21	1	1	NUM
ftr-427	371	22	%	%	NOUN
ftr-427	371	23	to	to	PART
ftr-427	371	24	40	40	NUM
ftr-427	371	25	%	%	NOUN
ftr-427	371	26	utilizing	utilize	VERB
ftr-427	371	27	40	40	NUM
ftr-427	371	28	different	different	ADJ
ftr-427	371	29	marginal	marginal	ADJ
ftr-427	371	30	rates	rate	NOUN
ftr-427	371	31	.	.	PUNCT
ftr-427	372	1	the76	the76	PROPN
ftr-427	372	2	1926	1926	NUM
ftr-427	372	3	act	act	PROPN
ftr-427	372	4	altered	alter	VERB
ftr-427	372	5	the	the	DET
ftr-427	372	6	normal	normal	ADJ
ftr-427	372	7	tax	tax	NOUN
ftr-427	372	8	brackets	bracket	NOUN
ftr-427	372	9	again	again	ADV
ftr-427	372	10	by	by	ADP
ftr-427	372	11	creating	create	VERB
ftr-427	372	12	three	three	NUM
ftr-427	372	13	marginal	marginal	ADJ
ftr-427	372	14	rates	rate	NOUN
ftr-427	372	15	from	from	ADP
ftr-427	372	16	1-½%	1-½%	NUM
ftr-427	372	17	to	to	ADP
ftr-427	372	18	5	5	NUM
ftr-427	372	19	%	%	NOUN
ftr-427	372	20	,	,	PUNCT
ftr-427	372	21	but	but	CCONJ
ftr-427	372	22	also	also	ADV
ftr-427	372	23	reduced	reduce	VERB
ftr-427	372	24	the	the	DET
ftr-427	372	25	maximum	maximum	ADJ
ftr-427	372	26	rate	rate	NOUN
ftr-427	372	27	on	on	ADP
ftr-427	372	28	the	the	DET
ftr-427	372	29	surtax	surtax	NOUN
ftr-427	372	30	to	to	ADP
ftr-427	372	31	20%.77	20%.77	NUM
ftr-427	372	32	minor	minor	ADJ
ftr-427	372	33	changes	change	NOUN
ftr-427	372	34	to	to	ADP
ftr-427	372	35	the	the	DET
ftr-427	372	36	normal	normal	ADJ
ftr-427	372	37	tax	tax	NOUN
ftr-427	372	38	were	be	AUX
ftr-427	372	39	made	make	VERB
ftr-427	372	40	between	between	ADP
ftr-427	372	41	1926	1926	NUM
ftr-427	372	42	and	and	CCONJ
ftr-427	372	43	1931	1931	NUM
ftr-427	372	44	but	but	CCONJ
ftr-427	372	45	no	no	DET
ftr-427	372	46	changes	change	NOUN
ftr-427	372	47	were	be	AUX
ftr-427	372	48	made	make	VERB
ftr-427	372	49	to	to	ADP
ftr-427	372	50	the	the	DET
ftr-427	372	51	surtax	surtax	NOUN
ftr-427	372	52	.	.	PUNCT
ftr-427	373	1	however	however	ADV
ftr-427	373	2	,	,	PUNCT
ftr-427	373	3	more	more	ADV
ftr-427	373	4	significant	significant	ADJ
ftr-427	373	5	adjustments	adjustment	NOUN
ftr-427	373	6	to	to	ADP
ftr-427	373	7	the	the	DET
ftr-427	373	8	progressive	progressive	ADJ
ftr-427	373	9	tax	tax	NOUN
ftr-427	373	10	structure	structure	NOUN
ftr-427	373	11	were	be	AUX
ftr-427	373	12	made	make	VERB
ftr-427	373	13	under	under	ADP
ftr-427	373	14	the	the	DET
ftr-427	373	15	1932	1932	NUM
ftr-427	373	16	act	act	NOUN
ftr-427	373	17	corresponding	correspond	VERB
ftr-427	373	18	to	to	ADP
ftr-427	373	19	the	the	DET
ftr-427	373	20	financial	financial	ADJ
ftr-427	373	21	strain	strain	NOUN
ftr-427	373	22	caused	cause	VERB
ftr-427	373	23	by	by	ADP
ftr-427	373	24	the	the	DET
ftr-427	373	25	great	great	ADJ
ftr-427	373	26	depression	depression	NOUN
ftr-427	373	27	.	.	PUNCT
ftr-427	374	1	congress	congress	PROPN
ftr-427	374	2	reinstated	reinstate	VERB
ftr-427	374	3	the78	the78	VERB
ftr-427	374	4	same	same	ADJ
ftr-427	374	5	4	4	NUM
ftr-427	374	6	%	%	NOUN
ftr-427	374	7	and	and	CCONJ
ftr-427	374	8	8	8	NUM
ftr-427	374	9	%	%	NOUN
ftr-427	374	10	normal	normal	ADJ
ftr-427	374	11	taxes	taxis	NOUN
ftr-427	374	12	that	that	PRON
ftr-427	374	13	had	have	AUX
ftr-427	374	14	been	be	AUX
ftr-427	374	15	in	in	ADP
ftr-427	374	16	existence	existence	NOUN
ftr-427	374	17	from	from	ADP
ftr-427	374	18	1919	1919	NUM
ftr-427	374	19	through	through	ADP
ftr-427	374	20	1923	1923	NUM
ftr-427	374	21	.	.	PUNCT
ftr-427	375	1	it	it	PRON
ftr-427	375	2	also	also	ADV
ftr-427	375	3	greatly	greatly	ADV
ftr-427	375	4	enhanced	enhance	VERB
ftr-427	375	5	progressivity	progressivity	NOUN
ftr-427	375	6	in	in	ADP
ftr-427	375	7	the	the	DET
ftr-427	375	8	surtax	surtax	NOUN
ftr-427	375	9	enacting	enact	VERB
ftr-427	375	10	53	53	NUM
ftr-427	375	11	marginal79	marginal79	NOUN
ftr-427	375	12	rates	rate	NOUN
ftr-427	375	13	ranging	range	VERB
ftr-427	375	14	from	from	ADP
ftr-427	375	15	1	1	NUM
ftr-427	375	16	%	%	NOUN
ftr-427	375	17	to	to	ADP
ftr-427	375	18	55	55	NUM
ftr-427	375	19	%	%	NOUN
ftr-427	375	20	.	.	PUNCT
ftr-427	376	1	under	under	ADP
ftr-427	376	2	the	the	DET
ftr-427	376	3	1934	1934	NUM
ftr-427	376	4	and	and	CCONJ
ftr-427	376	5	1935	1935	NUM
ftr-427	376	6	acts	act	NOUN
ftr-427	376	7	,	,	PUNCT
ftr-427	376	8	the	the	DET
ftr-427	376	9	normal	normal	ADJ
ftr-427	376	10	tax80	tax80	PROPN
ftr-427	376	11	was	be	AUX
ftr-427	376	12	4	4	NUM
ftr-427	376	13	%	%	NOUN
ftr-427	376	14	,	,	PUNCT
ftr-427	376	15	and	and	CCONJ
ftr-427	376	16	there	there	PRON
ftr-427	376	17	were	be	VERB
ftr-427	376	18	29	29	NUM
ftr-427	376	19	marginal	marginal	ADJ
ftr-427	376	20	tax	tax	NOUN
ftr-427	376	21	brackets	bracket	NOUN
ftr-427	376	22	under	under	ADP
ftr-427	376	23	the	the	DET
ftr-427	376	24	surtax	surtax	NOUN
ftr-427	376	25	ranging	range	VERB
ftr-427	376	26	from	from	ADP
ftr-427	376	27	4	4	NUM
ftr-427	376	28	%	%	NOUN
ftr-427	376	29	on	on	ADP
ftr-427	376	30	net	net	ADJ
ftr-427	376	31	income	income	NOUN
ftr-427	376	32	between	between	ADP
ftr-427	376	33	$	$	SYM
ftr-427	376	34	4,000	4,000	NUM
ftr-427	376	35	to	to	PART
ftr-427	376	36	$	$	SYM
ftr-427	376	37	6,000	6,000	NUM
ftr-427	376	38	to	to	PART
ftr-427	376	39	59	59	NUM
ftr-427	376	40	%	%	NOUN
ftr-427	376	41	on	on	ADP
ftr-427	376	42	net	net	ADJ
ftr-427	376	43	income	income	NOUN
ftr-427	376	44	of	of	ADP
ftr-427	376	45	$	$	SYM
ftr-427	376	46	5,000,000	5,000,000	NUM
ftr-427	376	47	and	and	CCONJ
ftr-427	376	48	up	up	ADV
ftr-427	376	49	.	.	PUNCT
ftr-427	377	1	from	from	ADP
ftr-427	377	2	1936	1936	NUM
ftr-427	377	3	to	to	ADP
ftr-427	377	4	1939	1939	NUM
ftr-427	377	5	,	,	PUNCT
ftr-427	377	6	the	the	DET
ftr-427	377	7	number	number	NOUN
ftr-427	377	8	of	of	ADP
ftr-427	377	9	marginal	marginal	ADJ
ftr-427	377	10	brackets81	brackets81	NOUN
ftr-427	377	11	under	under	ADP
ftr-427	377	12	the	the	DET
ftr-427	377	13	surtax	surtax	NOUN
ftr-427	377	14	increased	increase	VERB
ftr-427	377	15	to	to	ADP
ftr-427	377	16	32	32	NUM
ftr-427	377	17	and	and	CCONJ
ftr-427	377	18	the	the	DET
ftr-427	377	19	maximum	maximum	ADJ
ftr-427	377	20	rate	rate	NOUN
ftr-427	377	21	increased	increase	VERB
ftr-427	377	22	to	to	ADP
ftr-427	377	23	a	a	DET
ftr-427	377	24	startling	startling	ADJ
ftr-427	377	25	70	70	NUM
ftr-427	377	26	.	.	PUNCT
ftr-427	378	1	see	see	VERB
ftr-427	378	2	i	i	PRON
ftr-427	378	3	d.	d.	PROPN
ftr-427	378	4	the	the	DET
ftr-427	378	5	increase	increase	NOUN
ftr-427	378	6	was	be	AUX
ftr-427	378	7	rather	rather	ADV
ftr-427	378	8	drastic	drastic	ADJ
ftr-427	378	9	.	.	PUNCT
ftr-427	379	1	in	in	ADP
ftr-427	379	2	1916	1916	NUM
ftr-427	379	3	,	,	PUNCT
ftr-427	379	4	taxpayers	taxpayer	NOUN
ftr-427	379	5	with	with	ADP
ftr-427	379	6	net	net	ADJ
ftr-427	379	7	income	income	NOUN
ftr-427	379	8	above	above	ADP
ftr-427	379	9	$	$	SYM
ftr-427	379	10	2,000,000	2,000,000	NUM
ftr-427	379	11	were	be	AUX
ftr-427	379	12	subject	subject	ADJ
ftr-427	379	13	to	to	ADP
ftr-427	379	14	an	an	DET
ftr-427	379	15	additional	additional	ADJ
ftr-427	379	16	tax	tax	NOUN
ftr-427	379	17	of	of	ADP
ftr-427	379	18	13	13	NUM
ftr-427	379	19	%	%	NOUN
ftr-427	379	20	,	,	PUNCT
ftr-427	379	21	but	but	CCONJ
ftr-427	379	22	in	in	ADP
ftr-427	379	23	1917	1917	NUM
ftr-427	379	24	,	,	PUNCT
ftr-427	379	25	taxpayers	taxpayer	NOUN
ftr-427	379	26	with	with	ADP
ftr-427	379	27	income	income	NOUN
ftr-427	379	28	above	above	ADP
ftr-427	379	29	$	$	SYM
ftr-427	379	30	1,000,000	1,000,000	NUM
ftr-427	379	31	were	be	AUX
ftr-427	379	32	subject	subject	ADJ
ftr-427	379	33	to	to	ADP
ftr-427	379	34	the	the	DET
ftr-427	379	35	maximum	maximum	ADJ
ftr-427	379	36	rate	rate	NOUN
ftr-427	379	37	of	of	ADP
ftr-427	379	38	50	50	NUM
ftr-427	379	39	%	%	NOUN
ftr-427	379	40	.	.	PUNCT
ftr-427	380	1	i	i	PRON
ftr-427	380	2	d.	d.	PROPN
ftr-427	380	3	in	in	ADP
ftr-427	380	4	1916	1916	NUM
ftr-427	380	5	,	,	PUNCT
ftr-427	380	6	taxpayers	taxpayer	NOUN
ftr-427	380	7	with	with	ADP
ftr-427	380	8	net	net	ADJ
ftr-427	380	9	income	income	NOUN
ftr-427	380	10	between	between	ADP
ftr-427	380	11	$	$	SYM
ftr-427	380	12	1,000,000	1,000,000	NUM
ftr-427	380	13	and	and	CCONJ
ftr-427	380	14	$	$	SYM
ftr-427	380	15	1,500,000	1,500,000	NUM
ftr-427	380	16	were	be	AUX
ftr-427	380	17	subject	subject	ADJ
ftr-427	380	18	to	to	ADP
ftr-427	380	19	a	a	DET
ftr-427	380	20	marginal	marginal	ADJ
ftr-427	380	21	rate	rate	NOUN
ftr-427	380	22	of	of	ADP
ftr-427	380	23	11	11	NUM
ftr-427	380	24	%	%	NOUN
ftr-427	380	25	and	and	CCONJ
ftr-427	380	26	those	those	PRON
ftr-427	380	27	with	with	ADP
ftr-427	380	28	net	net	ADJ
ftr-427	380	29	income	income	NOUN
ftr-427	380	30	between	between	ADP
ftr-427	380	31	$	$	SYM
ftr-427	380	32	1,500,000	1,500,000	NUM
ftr-427	380	33	and	and	CCONJ
ftr-427	380	34	$	$	SYM
ftr-427	380	35	2,000,000	2,000,000	NUM
ftr-427	380	36	were	be	AUX
ftr-427	380	37	subject	subject	ADJ
ftr-427	380	38	to	to	ADP
ftr-427	380	39	a	a	DET
ftr-427	380	40	marginal	marginal	ADJ
ftr-427	380	41	rate	rate	NOUN
ftr-427	380	42	of	of	ADP
ftr-427	380	43	12	12	NUM
ftr-427	380	44	%	%	NOUN
ftr-427	380	45	.	.	PUNCT
ftr-427	381	1	i	i	PRON
ftr-427	381	2	d.	d.	PROPN
ftr-427	381	3	71	71	NUM
ftr-427	381	4	.	.	PUNCT
ftr-427	382	1	see	see	VERB
ftr-427	382	2	i	i	PRON
ftr-427	382	3	d.	d.	PROPN
ftr-427	382	4	72	72	NUM
ftr-427	382	5	.	.	PUNCT
ftr-427	383	1	see	see	VERB
ftr-427	383	2	i	i	PRON
ftr-427	383	3	d.	d.	PROPN
ftr-427	383	4	73	73	NUM
ftr-427	383	5	.	.	PUNCT
ftr-427	384	1	see	see	VERB
ftr-427	384	2	i	i	PRON
ftr-427	384	3	d.	d.	PROPN
ftr-427	384	4	74	74	NUM
ftr-427	384	5	.	.	PUNCT
ftr-427	385	1	see	see	VERB
ftr-427	385	2	i	i	PRON
ftr-427	385	3	d.	d.	PROPN
ftr-427	385	4	75	75	NUM
ftr-427	385	5	.	.	PUNCT
ftr-427	386	1	see	see	VERB
ftr-427	386	2	i	i	PRON
ftr-427	386	3	d.	d.	PROPN
ftr-427	386	4	76	76	NUM
ftr-427	386	5	.	.	PUNCT
ftr-427	387	1	see	see	VERB
ftr-427	387	2	i	i	PRON
ftr-427	387	3	d.	d.	PROPN
ftr-427	387	4	77	77	NUM
ftr-427	387	5	.	.	PUNCT
ftr-427	388	1	see	see	VERB
ftr-427	388	2	i	i	PRON
ftr-427	388	3	d.	d.	PROPN
ftr-427	388	4	78	78	NUM
ftr-427	388	5	.	.	PUNCT
ftr-427	389	1	see	see	VERB
ftr-427	389	2	barber	barber	PROPN
ftr-427	389	3	b.	b.	PROPN
ftr-427	389	4	conable	conable	PROPN
ftr-427	389	5	,	,	PUNCT
ftr-427	389	6	jr	jr	PROPN
ftr-427	389	7	.	.	PROPN
ftr-427	389	8	,	,	PUNCT
ftr-427	389	9	congress	congress	PROPN
ftr-427	389	10	and	and	CCONJ
ftr-427	389	11	the	the	DET
ftr-427	389	12	income	income	NOUN
ftr-427	389	13	tax	tax	NOUN
ftr-427	389	14	38	38	NUM
ftr-427	389	15	(	(	PUNCT
ftr-427	389	16	1989	1989	NUM
ftr-427	389	17	)	)	PUNCT
ftr-427	389	18	.	.	PUNCT
ftr-427	390	1	79	79	NUM
ftr-427	390	2	.	.	SYM
ftr-427	390	3	1	1	NUM
ftr-427	390	4	standard	standard	PROPN
ftr-427	390	5	fed	fed	PROPN
ftr-427	390	6	.	.	PUNCT
ftr-427	391	1	tax	tax	PROPN
ftr-427	391	2	rep	rep	PROPN
ftr-427	391	3	.	.	PROPN
ftr-427	391	4	(	(	PUNCT
ftr-427	391	5	cch	cch	PROPN
ftr-427	391	6	)	)	PUNCT
ftr-427	391	7	¶	¶	PROPN
ftr-427	391	8	140	140	NUM
ftr-427	391	9	(	(	PUNCT
ftr-427	391	10	2000	2000	NUM
ftr-427	391	11	)	)	PUNCT
ftr-427	391	12	.	.	PUNCT
ftr-427	392	1	80	80	NUM
ftr-427	392	2	.	.	PUNCT
ftr-427	393	1	see	see	VERB
ftr-427	393	2	i	i	PRON
ftr-427	393	3	d.	d.	PROPN
ftr-427	393	4	81	81	NUM
ftr-427	393	5	.	.	PUNCT
ftr-427	394	1	see	see	VERB
ftr-427	394	2	i	i	PRON
ftr-427	394	3	d.	d.	PROPN
ftr-427	394	4	¶	¶	PROPN
ftr-427	394	5	141	141	NUM
ftr-427	394	6	.	.	PUNCT
ftr-427	395	1	16	16	NUM
ftr-427	395	2	florida	florida	PROPN
ftr-427	395	3	tax	tax	NOUN
ftr-427	395	4	review	review	NOUN
ftr-427	395	5	[	[	X
ftr-427	395	6	vol	vol	NOUN
ftr-427	395	7	.	.	PUNCT
ftr-427	396	1	5:1	5:1	NUM
ftr-427	396	2	75	75	NUM
ftr-427	396	3	%	%	NOUN
ftr-427	396	4	.	.	PUNCT
ftr-427	397	1	congress	congress	PROPN
ftr-427	397	2	made	make	VERB
ftr-427	397	3	minor	minor	ADJ
ftr-427	397	4	adjustments	adjustment	NOUN
ftr-427	397	5	to	to	ADP
ftr-427	397	6	the	the	DET
ftr-427	397	7	rates	rate	NOUN
ftr-427	397	8	during	during	ADP
ftr-427	397	9	1940	1940	NUM
ftr-427	397	10	;	;	PUNCT
ftr-427	397	11	however,82	however,82	NOUN
ftr-427	397	12	beginning	beginning	NOUN
ftr-427	397	13	in	in	ADP
ftr-427	397	14	1941	1941	NUM
ftr-427	397	15	and	and	CCONJ
ftr-427	397	16	continuing	continue	VERB
ftr-427	397	17	for	for	ADP
ftr-427	397	18	several	several	ADJ
ftr-427	397	19	years	year	NOUN
ftr-427	397	20	,	,	PUNCT
ftr-427	397	21	congress	congress	PROPN
ftr-427	397	22	greatly	greatly	ADV
ftr-427	397	23	increased	increase	VERB
ftr-427	397	24	the	the	DET
ftr-427	397	25	progressivity	progressivity	NOUN
ftr-427	397	26	for	for	ADP
ftr-427	397	27	all	all	DET
ftr-427	397	28	income	income	NOUN
ftr-427	397	29	categories	category	NOUN
ftr-427	397	30	.	.	PUNCT
ftr-427	398	1	these	these	DET
ftr-427	398	2	increases	increase	NOUN
ftr-427	398	3	corresponded	correspond	VERB
ftr-427	398	4	with	with	ADP
ftr-427	398	5	the	the	DET
ftr-427	398	6	financial	financial	ADJ
ftr-427	398	7	constraints	constraint	NOUN
ftr-427	398	8	caused	cause	VERB
ftr-427	398	9	by	by	ADP
ftr-427	398	10	world	world	PROPN
ftr-427	398	11	war	war	PROPN
ftr-427	398	12	ii	ii	PROPN
ftr-427	398	13	.	.	PUNCT
ftr-427	399	1	although	although	SCONJ
ftr-427	399	2	congress	congress	PROPN
ftr-427	399	3	had83	had83	PROPN
ftr-427	399	4	declined	decline	VERB
ftr-427	399	5	to	to	PART
ftr-427	399	6	impose	impose	VERB
ftr-427	399	7	a	a	DET
ftr-427	399	8	surtax	surtax	NOUN
ftr-427	399	9	on	on	ADP
ftr-427	399	10	income	income	NOUN
ftr-427	399	11	lower	low	ADJ
ftr-427	399	12	than	than	ADP
ftr-427	399	13	$	$	SYM
ftr-427	399	14	4,000	4,000	NUM
ftr-427	399	15	to	to	PART
ftr-427	399	16	$	$	SYM
ftr-427	399	17	5,000	5,000	NUM
ftr-427	399	18	under	under	ADP
ftr-427	399	19	previous	previous	ADJ
ftr-427	399	20	acts	act	NOUN
ftr-427	399	21	,	,	PUNCT
ftr-427	399	22	congress	congress	PROPN
ftr-427	399	23	altered	alter	VERB
ftr-427	399	24	that	that	DET
ftr-427	399	25	trend	trend	NOUN
ftr-427	399	26	in	in	ADP
ftr-427	399	27	1941	1941	NUM
ftr-427	399	28	.	.	PUNCT
ftr-427	400	1	under	under	ADP
ftr-427	400	2	the	the	DET
ftr-427	400	3	1941	1941	NUM
ftr-427	400	4	act	act	NOUN
ftr-427	400	5	,	,	PUNCT
ftr-427	400	6	congress	congress	PROPN
ftr-427	400	7	imposed	impose	VERB
ftr-427	400	8	a	a	DET
ftr-427	400	9	surtax	surtax	NOUN
ftr-427	400	10	ranging	range	VERB
ftr-427	400	11	from	from	ADP
ftr-427	400	12	6	6	NUM
ftr-427	400	13	%	%	NOUN
ftr-427	400	14	to	to	PART
ftr-427	400	15	77	77	NUM
ftr-427	400	16	%	%	NOUN
ftr-427	400	17	on	on	ADP
ftr-427	400	18	net	net	ADJ
ftr-427	400	19	income	income	NOUN
ftr-427	400	20	.	.	PUNCT
ftr-427	401	1	the84	the84	NOUN
ftr-427	401	2	normal	normal	ADJ
ftr-427	401	3	tax	tax	NOUN
ftr-427	401	4	increased	increase	VERB
ftr-427	401	5	to	to	ADP
ftr-427	401	6	6	6	NUM
ftr-427	401	7	%	%	NOUN
ftr-427	401	8	under	under	ADP
ftr-427	401	9	the	the	DET
ftr-427	401	10	1942	1942	NUM
ftr-427	401	11	act	act	NOUN
ftr-427	401	12	,	,	PUNCT
ftr-427	401	13	and	and	CCONJ
ftr-427	401	14	congress	congress	PROPN
ftr-427	401	15	imposed	impose	VERB
ftr-427	401	16	a	a	DET
ftr-427	401	17	surtax	surtax	NOUN
ftr-427	401	18	ranging	range	VERB
ftr-427	401	19	from	from	ADP
ftr-427	401	20	13	13	NUM
ftr-427	401	21	%	%	NOUN
ftr-427	401	22	on	on	ADP
ftr-427	401	23	net	net	ADJ
ftr-427	401	24	income	income	NOUN
ftr-427	401	25	between	between	ADP
ftr-427	401	26	$	$	SYM
ftr-427	401	27	0	0	NUM
ftr-427	401	28	and	and	CCONJ
ftr-427	401	29	$	$	SYM
ftr-427	401	30	2,000	2,000	NUM
ftr-427	401	31	and	and	CCONJ
ftr-427	401	32	82	82	NUM
ftr-427	401	33	%	%	NOUN
ftr-427	401	34	on	on	ADP
ftr-427	401	35	net	net	ADJ
ftr-427	401	36	income	income	NOUN
ftr-427	401	37	of	of	ADP
ftr-427	401	38	at	at	ADV
ftr-427	401	39	least	least	ADV
ftr-427	401	40	$	$	SYM
ftr-427	401	41	200,000	200,000	NUM
ftr-427	401	42	.	.	PUNCT
ftr-427	402	1	the	the	DET
ftr-427	402	2	dramatic	dramatic	ADJ
ftr-427	402	3	increase	increase	NOUN
ftr-427	402	4	in	in	ADP
ftr-427	402	5	the	the	DET
ftr-427	402	6	marginal	marginal	ADJ
ftr-427	402	7	surtax85	surtax85	NOUN
ftr-427	402	8	brackets	bracket	NOUN
ftr-427	402	9	reached	reach	VERB
ftr-427	402	10	its	its	PRON
ftr-427	402	11	pinnacle	pinnacle	NOUN
ftr-427	402	12	in	in	ADP
ftr-427	402	13	1944	1944	NUM
ftr-427	402	14	when	when	SCONJ
ftr-427	402	15	congress	congress	PROPN
ftr-427	402	16	imposed	impose	VERB
ftr-427	402	17	a	a	DET
ftr-427	402	18	surtax	surtax	NOUN
ftr-427	402	19	ranging	range	VERB
ftr-427	402	20	from	from	ADP
ftr-427	402	21	20	20	NUM
ftr-427	402	22	%	%	NOUN
ftr-427	402	23	on	on	ADP
ftr-427	402	24	net	net	ADJ
ftr-427	402	25	income	income	NOUN
ftr-427	402	26	between	between	ADP
ftr-427	402	27	$	$	SYM
ftr-427	402	28	0	0	NUM
ftr-427	402	29	and	and	CCONJ
ftr-427	402	30	$	$	SYM
ftr-427	402	31	2,000	2,000	NUM
ftr-427	402	32	and	and	CCONJ
ftr-427	402	33	91	91	NUM
ftr-427	402	34	%	%	NOUN
ftr-427	402	35	on	on	ADP
ftr-427	402	36	net	net	ADJ
ftr-427	402	37	income	income	NOUN
ftr-427	402	38	exceeding	exceed	VERB
ftr-427	402	39	$	$	SYM
ftr-427	402	40	200,000.86	200,000.86	NUM
ftr-427	402	41	in	in	ADP
ftr-427	402	42	1945	1945	NUM
ftr-427	402	43	,	,	PUNCT
ftr-427	402	44	congress	congress	PROPN
ftr-427	402	45	once	once	ADV
ftr-427	402	46	again	again	ADV
ftr-427	402	47	adjusted	adjust	VERB
ftr-427	402	48	the	the	DET
ftr-427	402	49	marginal	marginal	ADJ
ftr-427	402	50	rates	rate	NOUN
ftr-427	402	51	and	and	CCONJ
ftr-427	402	52	imposed	impose	VERB
ftr-427	402	53	a	a	DET
ftr-427	402	54	17	17	NUM
ftr-427	402	55	%	%	NOUN
ftr-427	402	56	surtax	surtax	NOUN
ftr-427	402	57	on	on	ADP
ftr-427	402	58	net	net	ADJ
ftr-427	402	59	income	income	NOUN
ftr-427	402	60	between	between	ADP
ftr-427	402	61	$	$	SYM
ftr-427	402	62	0	0	NUM
ftr-427	402	63	and	and	CCONJ
ftr-427	402	64	$	$	SYM
ftr-427	402	65	2,000	2,000	NUM
ftr-427	402	66	and	and	CCONJ
ftr-427	402	67	88	88	NUM
ftr-427	402	68	%	%	NOUN
ftr-427	402	69	on	on	ADP
ftr-427	402	70	net	net	ADJ
ftr-427	402	71	income	income	NOUN
ftr-427	402	72	exceeding	exceed	VERB
ftr-427	402	73	$	$	SYM
ftr-427	402	74	200,000	200,000	NUM
ftr-427	402	75	.	.	PUNCT
ftr-427	403	1	surprisingly	surprisingly	ADV
ftr-427	403	2	,	,	PUNCT
ftr-427	403	3	the	the	DET
ftr-427	403	4	rates	rate	NOUN
ftr-427	403	5	remained	remain	VERB
ftr-427	403	6	constant	constant	ADJ
ftr-427	403	7	through	through	ADP
ftr-427	403	8	1950.87	1950.87	NUM
ftr-427	403	9	from	from	ADP
ftr-427	403	10	1951	1951	NUM
ftr-427	403	11	through	through	ADP
ftr-427	403	12	1963	1963	NUM
ftr-427	403	13	,	,	PUNCT
ftr-427	403	14	congress	congress	PROPN
ftr-427	403	15	only	only	ADV
ftr-427	403	16	made	make	VERB
ftr-427	403	17	minor	minor	ADJ
ftr-427	403	18	modifications	modification	NOUN
ftr-427	403	19	to	to	ADP
ftr-427	403	20	the	the	DET
ftr-427	403	21	marginal	marginal	ADJ
ftr-427	403	22	surtax	surtax	NOUN
ftr-427	403	23	brackets	bracket	NOUN
ftr-427	403	24	and	and	CCONJ
ftr-427	403	25	the	the	DET
ftr-427	403	26	brackets	bracket	NOUN
ftr-427	403	27	remained	remain	VERB
ftr-427	403	28	relatively	relatively	ADV
ftr-427	403	29	constant.88	constant.88	VERB
ftr-427	403	30	taxable	taxable	ADJ
ftr-427	403	31	year	year	NOUN
ftr-427	403	32	1964	1964	NUM
ftr-427	403	33	was	be	AUX
ftr-427	403	34	the	the	DET
ftr-427	403	35	last	last	ADJ
ftr-427	403	36	year	year	NOUN
ftr-427	403	37	that	that	SCONJ
ftr-427	403	38	congress	congress	PROPN
ftr-427	403	39	imposed	impose	VERB
ftr-427	403	40	the	the	DET
ftr-427	403	41	normal	normal	ADJ
ftr-427	403	42	tax	tax	NOUN
ftr-427	403	43	and	and	CCONJ
ftr-427	403	44	surtax	surtax	NOUN
ftr-427	403	45	.	.	PUNCT
ftr-427	404	1	it	it	PRON
ftr-427	404	2	also	also	ADV
ftr-427	404	3	represented	represent	VERB
ftr-427	404	4	a	a	DET
ftr-427	404	5	year	year	NOUN
ftr-427	404	6	in	in	ADP
ftr-427	404	7	which	which	PRON
ftr-427	404	8	congress	congress	PROPN
ftr-427	404	9	reduced	reduce	VERB
ftr-427	404	10	the	the	DET
ftr-427	404	11	marginal89	marginal89	NOUN
ftr-427	404	12	surtax	surtax	NOUN
ftr-427	404	13	rates	rate	NOUN
ftr-427	404	14	and	and	CCONJ
ftr-427	404	15	imposed	impose	VERB
ftr-427	404	16	a	a	DET
ftr-427	404	17	new	new	ADJ
ftr-427	404	18	rate	rate	NOUN
ftr-427	404	19	structure	structure	NOUN
ftr-427	404	20	ranging	range	VERB
ftr-427	404	21	from	from	ADP
ftr-427	404	22	13	13	NUM
ftr-427	404	23	%	%	NOUN
ftr-427	404	24	for	for	ADP
ftr-427	404	25	net	net	ADJ
ftr-427	404	26	income	income	NOUN
ftr-427	404	27	between	between	ADP
ftr-427	404	28	$	$	SYM
ftr-427	404	29	0	0	NUM
ftr-427	404	30	and	and	CCONJ
ftr-427	404	31	$	$	SYM
ftr-427	404	32	500	500	NUM
ftr-427	404	33	and	and	CCONJ
ftr-427	404	34	74	74	NUM
ftr-427	404	35	%	%	NOUN
ftr-427	404	36	for	for	ADP
ftr-427	404	37	net	net	ADJ
ftr-427	404	38	income	income	NOUN
ftr-427	404	39	above	above	ADP
ftr-427	404	40	$	$	SYM
ftr-427	404	41	200,000.90	200,000.90	NUM
ftr-427	404	42	from	from	ADP
ftr-427	404	43	1965	1965	NUM
ftr-427	404	44	through	through	ADP
ftr-427	404	45	1981	1981	NUM
ftr-427	404	46	,	,	PUNCT
ftr-427	404	47	the	the	DET
ftr-427	404	48	lowest	low	ADJ
ftr-427	404	49	marginal	marginal	ADJ
ftr-427	404	50	rate	rate	NOUN
ftr-427	404	51	was	be	AUX
ftr-427	404	52	14	14	NUM
ftr-427	404	53	%	%	NOUN
ftr-427	404	54	and	and	CCONJ
ftr-427	404	55	the	the	DET
ftr-427	404	56	highest	high	ADJ
ftr-427	404	57	marginal	marginal	ADJ
ftr-427	404	58	rate	rate	NOUN
ftr-427	404	59	was	be	AUX
ftr-427	404	60	70	70	NUM
ftr-427	404	61	%	%	NOUN
ftr-427	404	62	.	.	PUNCT
ftr-427	405	1	while	while	SCONJ
ftr-427	405	2	the	the	DET
ftr-427	405	3	bottom	bottom	NOUN
ftr-427	405	4	and	and	CCONJ
ftr-427	405	5	top	top	ADJ
ftr-427	405	6	rates	rate	NOUN
ftr-427	405	7	remained91	remained91	VERB
ftr-427	405	8	constant	constant	ADJ
ftr-427	405	9	,	,	PUNCT
ftr-427	405	10	there	there	PRON
ftr-427	405	11	were	be	VERB
ftr-427	405	12	fluctuations	fluctuation	NOUN
ftr-427	405	13	of	of	ADP
ftr-427	405	14	the	the	DET
ftr-427	405	15	intermediary	intermediary	ADJ
ftr-427	405	16	rates	rate	NOUN
ftr-427	405	17	as	as	ADV
ftr-427	405	18	well	well	ADV
ftr-427	405	19	as	as	ADP
ftr-427	405	20	inflationary	inflationary	ADJ
ftr-427	405	21	modifications	modification	NOUN
ftr-427	405	22	.	.	PUNCT
ftr-427	406	1	in	in	ADP
ftr-427	406	2	addition	addition	NOUN
ftr-427	406	3	,	,	PUNCT
ftr-427	406	4	from	from	ADP
ftr-427	406	5	1979	1979	NUM
ftr-427	406	6	through	through	ADP
ftr-427	406	7	1986	1986	NUM
ftr-427	406	8	,	,	PUNCT
ftr-427	406	9	no	no	DET
ftr-427	406	10	tax	tax	NOUN
ftr-427	406	11	was92	was92	NOUN
ftr-427	406	12	imposed	impose	VERB
ftr-427	406	13	for	for	ADP
ftr-427	406	14	income	income	NOUN
ftr-427	406	15	less	less	ADJ
ftr-427	406	16	than	than	ADP
ftr-427	406	17	$	$	SYM
ftr-427	406	18	2,200	2,200	NUM
ftr-427	406	19	for	for	ADP
ftr-427	406	20	1977	1977	NUM
ftr-427	406	21	and	and	CCONJ
ftr-427	406	22	1978	1978	NUM
ftr-427	406	23	and	and	CCONJ
ftr-427	406	24	$	$	SYM
ftr-427	406	25	2,300	2,300	NUM
ftr-427	406	26	for	for	ADP
ftr-427	406	27	1979	1979	NUM
ftr-427	406	28	through	through	ADP
ftr-427	406	29	1981	1981	NUM
ftr-427	406	30	.	.	PUNCT
ftr-427	407	1	from	from	ADP
ftr-427	407	2	1982	1982	NUM
ftr-427	407	3	through	through	ADP
ftr-427	407	4	1986	1986	NUM
ftr-427	407	5	,	,	PUNCT
ftr-427	407	6	congress	congress	PROPN
ftr-427	407	7	exempted	exempt	VERB
ftr-427	407	8	taxable	taxable	ADJ
ftr-427	407	9	income93	income93	NOUN
ftr-427	407	10	82	82	NUM
ftr-427	407	11	.	.	PUNCT
ftr-427	408	1	see	see	VERB
ftr-427	408	2	i	i	PRON
ftr-427	408	3	d.	d.	PROPN
ftr-427	408	4	83	83	NUM
ftr-427	408	5	.	.	PUNCT
ftr-427	409	1	see	see	VERB
ftr-427	409	2	conable	conable	ADJ
ftr-427	409	3	,	,	PUNCT
ftr-427	409	4	supra	supra	ADJ
ftr-427	409	5	note	note	NOUN
ftr-427	409	6	78	78	NUM
ftr-427	409	7	,	,	PUNCT
ftr-427	409	8	at	at	ADP
ftr-427	409	9	38	38	NUM
ftr-427	409	10	.	.	PUNCT
ftr-427	410	1	84	84	NUM
ftr-427	410	2	.	.	X
ftr-427	410	3	1	1	NUM
ftr-427	410	4	standard	standard	PROPN
ftr-427	410	5	fed	fed	PROPN
ftr-427	410	6	.	.	PUNCT
ftr-427	411	1	tax	tax	PROPN
ftr-427	411	2	rep	rep	PROPN
ftr-427	411	3	.	.	PROPN
ftr-427	411	4	(	(	PUNCT
ftr-427	411	5	cch	cch	PROPN
ftr-427	411	6	)	)	PUNCT
ftr-427	411	7	¶	¶	PROPN
ftr-427	411	8	141	141	NUM
ftr-427	411	9	.	.	PUNCT
ftr-427	411	10	85	85	NUM
ftr-427	411	11	.	.	PUNCT
ftr-427	412	1	see	see	VERB
ftr-427	412	2	i	i	PRON
ftr-427	412	3	d.	d.	PROPN
ftr-427	412	4	86	86	NUM
ftr-427	412	5	.	.	PUNCT
ftr-427	413	1	see	see	VERB
ftr-427	413	2	i	i	PRON
ftr-427	413	3	d.	d.	PROPN
ftr-427	413	4	under	under	ADP
ftr-427	413	5	the	the	DET
ftr-427	413	6	act	act	NOUN
ftr-427	413	7	,	,	PUNCT
ftr-427	413	8	congress	congress	PROPN
ftr-427	413	9	also	also	ADV
ftr-427	413	10	reduced	reduce	VERB
ftr-427	413	11	the	the	DET
ftr-427	413	12	normal	normal	ADJ
ftr-427	413	13	tax	tax	NOUN
ftr-427	413	14	from	from	ADP
ftr-427	413	15	6	6	NUM
ftr-427	413	16	%	%	NOUN
ftr-427	413	17	to	to	PART
ftr-427	413	18	3	3	NUM
ftr-427	413	19	%	%	NOUN
ftr-427	413	20	.	.	PUNCT
ftr-427	414	1	i	i	PRON
ftr-427	414	2	d.	d.	PROPN
ftr-427	414	3	the	the	DET
ftr-427	414	4	3	3	NUM
ftr-427	414	5	%	%	NOUN
ftr-427	414	6	surtax	surtax	NOUN
ftr-427	414	7	remained	remain	VERB
ftr-427	414	8	at	at	ADP
ftr-427	414	9	3	3	NUM
ftr-427	414	10	%	%	NOUN
ftr-427	414	11	through	through	ADP
ftr-427	414	12	1964	1964	NUM
ftr-427	414	13	.	.	PUNCT
ftr-427	415	1	i	i	PRON
ftr-427	415	2	d.	d.	PROPN
ftr-427	415	3	¶	¶	PROPN
ftr-427	415	4	142	142	NUM
ftr-427	415	5	.	.	PUNCT
ftr-427	416	1	87	87	NUM
ftr-427	416	2	.	.	PUNCT
ftr-427	417	1	see	see	VERB
ftr-427	417	2	i	i	PRON
ftr-427	417	3	d.	d.	PROPN
ftr-427	417	4	¶	¶	PROPN
ftr-427	417	5	142	142	NUM
ftr-427	417	6	.	.	PUNCT
ftr-427	418	1	88	88	NUM
ftr-427	418	2	.	.	PUNCT
ftr-427	419	1	see	see	VERB
ftr-427	419	2	i	i	PRON
ftr-427	419	3	d.	d.	PROPN
ftr-427	419	4	¶¶	¶¶	PROPN
ftr-427	419	5	142	142	NUM
ftr-427	419	6	&	&	CCONJ
ftr-427	419	7	143	143	NUM
ftr-427	419	8	.	.	PUNCT
ftr-427	420	1	after	after	ADP
ftr-427	420	2	that	that	DET
ftr-427	420	3	time	time	NOUN
ftr-427	420	4	,	,	PUNCT
ftr-427	420	5	the	the	DET
ftr-427	420	6	surtax	surtax	NOUN
ftr-427	420	7	was	be	AUX
ftr-427	420	8	phased	phase	VERB
ftr-427	420	9	out	out	ADP
ftr-427	420	10	completely	completely	ADV
ftr-427	420	11	.	.	PUNCT
ftr-427	421	1	89	89	NUM
ftr-427	421	2	.	.	PUNCT
ftr-427	422	1	cf	cf	NOUN
ftr-427	422	2	.	.	PUNCT
ftr-427	423	1	i	i	PRON
ftr-427	423	2	d.	d.	PROPN
ftr-427	423	3	¶	¶	PROPN
ftr-427	423	4	142	142	NUM
ftr-427	423	5	with	with	ADP
ftr-427	423	6	i	i	PROPN
ftr-427	423	7	d.	d.	PROPN
ftr-427	423	8	¶	¶	PROPN
ftr-427	423	9	144	144	NUM
ftr-427	423	10	.	.	PUNCT
ftr-427	424	1	90	90	NUM
ftr-427	424	2	.	.	PUNCT
ftr-427	425	1	see	see	VERB
ftr-427	425	2	i	i	PRON
ftr-427	425	3	d.	d.	PROPN
ftr-427	425	4	¶	¶	PROPN
ftr-427	425	5	143	143	NUM
ftr-427	425	6	.	.	PUNCT
ftr-427	426	1	during	during	ADP
ftr-427	426	2	1952	1952	NUM
ftr-427	426	3	and	and	CCONJ
ftr-427	426	4	1953	1953	NUM
ftr-427	426	5	,	,	PUNCT
ftr-427	426	6	however	however	ADV
ftr-427	426	7	,	,	PUNCT
ftr-427	426	8	congress	congress	PROPN
ftr-427	426	9	imposed	impose	VERB
ftr-427	426	10	surtaxes	surtax	NOUN
ftr-427	426	11	ranging	range	VERB
ftr-427	426	12	from	from	ADP
ftr-427	426	13	19.2	19.2	NUM
ftr-427	426	14	%	%	NOUN
ftr-427	426	15	to	to	PART
ftr-427	426	16	89	89	NUM
ftr-427	426	17	%	%	NOUN
ftr-427	426	18	,	,	PUNCT
ftr-427	426	19	but	but	CCONJ
ftr-427	426	20	congress	congress	PROPN
ftr-427	426	21	reduced	reduce	VERB
ftr-427	426	22	the	the	DET
ftr-427	426	23	rates	rate	NOUN
ftr-427	426	24	in	in	ADP
ftr-427	426	25	1954	1954	NUM
ftr-427	426	26	to	to	ADP
ftr-427	426	27	their	their	PRON
ftr-427	426	28	pre-1952	pre-1952	NOUN
ftr-427	426	29	percentages	percentage	NOUN
ftr-427	426	30	.	.	PUNCT
ftr-427	427	1	i	i	PRON
ftr-427	427	2	d.	d.	PROPN
ftr-427	427	3	¶	¶	PROPN
ftr-427	427	4	142	142	NUM
ftr-427	427	5	.	.	PUNCT
ftr-427	428	1	91	91	NUM
ftr-427	428	2	.	.	PUNCT
ftr-427	429	1	see	see	VERB
ftr-427	429	2	i	i	PRON
ftr-427	429	3	d.	d.	PROPN
ftr-427	429	4	¶	¶	PROPN
ftr-427	429	5	144	144	NUM
ftr-427	429	6	.	.	PUNCT
ftr-427	430	1	92	92	NUM
ftr-427	430	2	.	.	PUNCT
ftr-427	431	1	see	see	VERB
ftr-427	431	2	i	i	PRON
ftr-427	431	3	d.	d.	PROPN
ftr-427	431	4	93	93	NUM
ftr-427	431	5	.	.	PUNCT
ftr-427	432	1	see	see	VERB
ftr-427	432	2	i	i	PRON
ftr-427	432	3	d.	d.	PROPN
ftr-427	432	4	2001	2001	NUM
ftr-427	432	5	]	]	PUNCT
ftr-427	433	1	the	the	DET
ftr-427	433	2	widening	widen	VERB
ftr-427	433	3	gap	gap	NOUN
ftr-427	433	4	under	under	ADP
ftr-427	433	5	the	the	DET
ftr-427	433	6	internal	internal	ADJ
ftr-427	433	7	revenue	revenue	NOUN
ftr-427	433	8	code	code	PROPN
ftr-427	433	9	17	17	NUM
ftr-427	433	10	less	less	ADJ
ftr-427	433	11	than	than	ADP
ftr-427	433	12	a	a	DET
ftr-427	433	13	nominal	nominal	ADJ
ftr-427	433	14	amount	amount	NOUN
ftr-427	433	15	.	.	PUNCT
ftr-427	434	1	more	more	ADV
ftr-427	434	2	importantly	importantly	ADV
ftr-427	434	3	,	,	PUNCT
ftr-427	434	4	congress	congress	PROPN
ftr-427	434	5	reduced	reduce	VERB
ftr-427	434	6	the	the	DET
ftr-427	434	7	highest	high	ADJ
ftr-427	434	8	marginal	marginal	ADJ
ftr-427	434	9	rate	rate	NOUN
ftr-427	434	10	from	from	ADP
ftr-427	434	11	70	70	NUM
ftr-427	434	12	%	%	NOUN
ftr-427	434	13	to	to	PART
ftr-427	434	14	50	50	NUM
ftr-427	434	15	%	%	NOUN
ftr-427	434	16	but	but	CCONJ
ftr-427	434	17	made	make	VERB
ftr-427	434	18	more	more	ADV
ftr-427	434	19	modest	modest	ADJ
ftr-427	434	20	reductions	reduction	NOUN
ftr-427	434	21	in	in	ADP
ftr-427	434	22	the	the	DET
ftr-427	434	23	other	other	ADJ
ftr-427	434	24	marginal	marginal	ADJ
ftr-427	434	25	tax	tax	NOUN
ftr-427	434	26	brackets	bracket	NOUN
ftr-427	434	27	during	during	ADP
ftr-427	434	28	those	those	DET
ftr-427	434	29	same	same	ADJ
ftr-427	434	30	taxable	taxable	ADJ
ftr-427	434	31	years.94	years.94	NOUN
ftr-427	434	32	in	in	ADP
ftr-427	434	33	the	the	DET
ftr-427	434	34	past	past	ADJ
ftr-427	434	35	15	15	NUM
ftr-427	434	36	years	year	NOUN
ftr-427	434	37	,	,	PUNCT
ftr-427	434	38	congress	congress	PROPN
ftr-427	434	39	has	have	AUX
ftr-427	434	40	continued	continue	VERB
ftr-427	434	41	its	its	PRON
ftr-427	434	42	inconsistency	inconsistency	NOUN
ftr-427	434	43	in	in	ADP
ftr-427	434	44	promoting	promote	VERB
ftr-427	434	45	progressive	progressive	ADJ
ftr-427	434	46	taxation	taxation	NOUN
ftr-427	434	47	.	.	PUNCT
ftr-427	435	1	under	under	ADP
ftr-427	435	2	the	the	DET
ftr-427	435	3	rate	rate	NOUN
ftr-427	435	4	structure	structure	NOUN
ftr-427	435	5	immediately	immediately	ADV
ftr-427	435	6	prior	prior	ADV
ftr-427	435	7	to	to	ADP
ftr-427	435	8	1986	1986	NUM
ftr-427	435	9	,	,	PUNCT
ftr-427	435	10	the	the	DET
ftr-427	435	11	tax	tax	NOUN
ftr-427	435	12	rates	rate	NOUN
ftr-427	435	13	ranged	range	VERB
ftr-427	435	14	from	from	ADP
ftr-427	435	15	11	11	NUM
ftr-427	435	16	%	%	NOUN
ftr-427	435	17	to	to	ADP
ftr-427	435	18	50	50	NUM
ftr-427	435	19	%	%	NOUN
ftr-427	435	20	,	,	PUNCT
ftr-427	435	21	and	and	CCONJ
ftr-427	435	22	there	there	PRON
ftr-427	435	23	were	be	VERB
ftr-427	435	24	15	15	NUM
ftr-427	435	25	marginal	marginal	ADJ
ftr-427	435	26	income	income	NOUN
ftr-427	435	27	rates	rate	NOUN
ftr-427	435	28	.	.	PUNCT
ftr-427	436	1	in	in	ADP
ftr-427	436	2	its	its	PRON
ftr-427	436	3	attempt	attempt	NOUN
ftr-427	436	4	to	to	PART
ftr-427	436	5	simplify	simplify	VERB
ftr-427	436	6	the	the	DET
ftr-427	436	7	code	code	NOUN
ftr-427	436	8	,	,	PUNCT
ftr-427	436	9	congress	congress	PROPN
ftr-427	436	10	significantly95	significantly95	PROPN
ftr-427	436	11	reduced	reduce	VERB
ftr-427	436	12	the	the	DET
ftr-427	436	13	total	total	ADJ
ftr-427	436	14	number	number	NOUN
ftr-427	436	15	of	of	ADP
ftr-427	436	16	marginal	marginal	ADJ
ftr-427	436	17	rates	rate	NOUN
ftr-427	436	18	upon	upon	SCONJ
ftr-427	436	19	the	the	DET
ftr-427	436	20	enactment	enactment	NOUN
ftr-427	436	21	of	of	ADP
ftr-427	436	22	the	the	DET
ftr-427	436	23	tax	tax	NOUN
ftr-427	436	24	reform	reform	NOUN
ftr-427	436	25	act	act	NOUN
ftr-427	436	26	of	of	ADP
ftr-427	436	27	1986	1986	NUM
ftr-427	436	28	.	.	PUNCT
ftr-427	437	1	the	the	DET
ftr-427	437	2	reduced	reduce	VERB
ftr-427	437	3	rate	rate	NOUN
ftr-427	437	4	structure	structure	NOUN
ftr-427	437	5	was	be	AUX
ftr-427	437	6	implemented	implement	VERB
ftr-427	437	7	in	in	ADP
ftr-427	437	8	two96	two96	NOUN
ftr-427	437	9	phases	phase	NOUN
ftr-427	437	10	.	.	PUNCT
ftr-427	438	1	during	during	ADP
ftr-427	438	2	taxable	taxable	ADJ
ftr-427	438	3	year	year	NOUN
ftr-427	438	4	1987	1987	NUM
ftr-427	438	5	,	,	PUNCT
ftr-427	438	6	there	there	PRON
ftr-427	438	7	were	be	VERB
ftr-427	438	8	five	five	NUM
ftr-427	438	9	rates	rate	NOUN
ftr-427	438	10	ranging	range	VERB
ftr-427	438	11	from	from	ADP
ftr-427	438	12	11	11	NUM
ftr-427	438	13	%	%	NOUN
ftr-427	438	14	to	to	ADP
ftr-427	438	15	38.5	38.5	NUM
ftr-427	438	16	%	%	NOUN
ftr-427	438	17	.	.	PUNCT
ftr-427	439	1	beginning	begin	VERB
ftr-427	439	2	in	in	ADP
ftr-427	439	3	1988	1988	NUM
ftr-427	439	4	,	,	PUNCT
ftr-427	439	5	the	the	DET
ftr-427	439	6	greatly	greatly	ADV
ftr-427	439	7	compressed	compressed	ADJ
ftr-427	439	8	marginal	marginal	ADJ
ftr-427	439	9	rates	rate	NOUN
ftr-427	439	10	were	be	AUX
ftr-427	439	11	15%97	15%97	NUM
ftr-427	439	12	and	and	CCONJ
ftr-427	439	13	28	28	NUM
ftr-427	439	14	%	%	NOUN
ftr-427	439	15	.	.	PUNCT
ftr-427	440	1	congress	congress	PROPN
ftr-427	440	2	also	also	ADV
ftr-427	440	3	imposed	impose	VERB
ftr-427	440	4	a	a	DET
ftr-427	440	5	surtax	surtax	NOUN
ftr-427	440	6	of	of	ADP
ftr-427	440	7	5	5	NUM
ftr-427	440	8	%	%	NOUN
ftr-427	440	9	on	on	ADP
ftr-427	440	10	taxable	taxable	ADJ
ftr-427	440	11	income	income	NOUN
ftr-427	440	12	between98	between98	NOUN
ftr-427	440	13	$	$	SYM
ftr-427	440	14	43,150	43,150	NUM
ftr-427	440	15	and	and	CCONJ
ftr-427	440	16	$	$	SYM
ftr-427	440	17	89,560	89,560	NUM
ftr-427	440	18	for	for	ADP
ftr-427	440	19	single	single	ADJ
ftr-427	440	20	taxpayers	taxpayer	NOUN
ftr-427	440	21	and	and	CCONJ
ftr-427	440	22	$	$	SYM
ftr-427	440	23	71,900	71,900	NUM
ftr-427	440	24	and	and	CCONJ
ftr-427	440	25	$	$	SYM
ftr-427	440	26	149,250	149,250	NUM
ftr-427	440	27	for	for	ADP
ftr-427	440	28	married	married	ADJ
ftr-427	440	29	couples	couple	NOUN
ftr-427	440	30	filing	file	VERB
ftr-427	440	31	joint	joint	ADJ
ftr-427	440	32	returns	return	NOUN
ftr-427	440	33	.	.	PUNCT
ftr-427	441	1	hence	hence	ADV
ftr-427	441	2	,	,	PUNCT
ftr-427	441	3	the	the	DET
ftr-427	441	4	1986	1986	NUM
ftr-427	441	5	act	act	NOUN
ftr-427	441	6	essentially	essentially	ADV
ftr-427	441	7	created99	created99	VERB
ftr-427	441	8	three	three	NUM
ftr-427	441	9	tax	tax	NOUN
ftr-427	441	10	brackets	bracket	NOUN
ftr-427	441	11	,	,	PUNCT
ftr-427	441	12	15	15	NUM
ftr-427	441	13	%	%	NOUN
ftr-427	441	14	,	,	PUNCT
ftr-427	441	15	28	28	NUM
ftr-427	441	16	%	%	NOUN
ftr-427	441	17	and	and	CCONJ
ftr-427	441	18	33	33	NUM
ftr-427	441	19	%	%	NOUN
ftr-427	441	20	,	,	PUNCT
ftr-427	441	21	with	with	ADP
ftr-427	441	22	the	the	DET
ftr-427	441	23	latter	latter	ADJ
ftr-427	441	24	phased	phase	VERB
ftr-427	441	25	out	out	ADP
ftr-427	441	26	for	for	ADP
ftr-427	441	27	income	income	NOUN
ftr-427	441	28	levels	level	NOUN
ftr-427	441	29	above	above	ADP
ftr-427	441	30	the	the	DET
ftr-427	441	31	designated	designate	VERB
ftr-427	441	32	amounts	amount	NOUN
ftr-427	441	33	.	.	PUNCT
ftr-427	442	1	the	the	DET
ftr-427	442	2	rate	rate	NOUN
ftr-427	442	3	structure	structure	NOUN
ftr-427	442	4	created	create	VERB
ftr-427	442	5	under	under	ADP
ftr-427	442	6	the100	the100	PROPN
ftr-427	442	7	1986	1986	NUM
ftr-427	442	8	act	act	NOUN
ftr-427	442	9	lasted	last	VERB
ftr-427	442	10	until	until	ADP
ftr-427	442	11	congress	congress	PROPN
ftr-427	442	12	’s	’s	PART
ftr-427	442	13	enactment	enactment	NOUN
ftr-427	442	14	of	of	ADP
ftr-427	442	15	the	the	DET
ftr-427	442	16	omnibus	omnibus	ADJ
ftr-427	442	17	budget	budget	NOUN
ftr-427	442	18	reconciliation	reconciliation	NOUN
ftr-427	442	19	act	act	NOUN
ftr-427	442	20	of	of	ADP
ftr-427	442	21	1990	1990	NUM
ftr-427	442	22	.	.	PUNCT
ftr-427	443	1	under	under	ADP
ftr-427	443	2	that	that	DET
ftr-427	443	3	act	act	NOUN
ftr-427	443	4	,	,	PUNCT
ftr-427	443	5	congress	congress	PROPN
ftr-427	443	6	repealed	repeal	VERB
ftr-427	443	7	the	the	DET
ftr-427	443	8	5	5	NUM
ftr-427	443	9	%	%	NOUN
ftr-427	443	10	surtax101	surtax101	PROPN
ftr-427	443	11	and	and	CCONJ
ftr-427	443	12	introduced	introduce	VERB
ftr-427	443	13	the	the	DET
ftr-427	443	14	31	31	NUM
ftr-427	443	15	%	%	NOUN
ftr-427	443	16	bracket	bracket	NOUN
ftr-427	443	17	for	for	ADP
ftr-427	443	18	unmarried	unmarried	ADJ
ftr-427	443	19	individuals	individual	NOUN
ftr-427	443	20	with	with	ADP
ftr-427	443	21	income	income	NOUN
ftr-427	443	22	of	of	ADP
ftr-427	443	23	over	over	ADP
ftr-427	443	24	$	$	SYM
ftr-427	443	25	49,300	49,300	NUM
ftr-427	443	26	.	.	PUNCT
ftr-427	444	1	the	the	DET
ftr-427	444	2	rate	rate	NOUN
ftr-427	444	3	structure	structure	NOUN
ftr-427	444	4	enacted	enact	VERB
ftr-427	444	5	in	in	ADP
ftr-427	444	6	1990	1990	NUM
ftr-427	444	7	continued	continue	VERB
ftr-427	444	8	to	to	PART
ftr-427	444	9	define	define	VERB
ftr-427	444	10	the	the	DET
ftr-427	444	11	graduated102	graduated102	PROPN
ftr-427	444	12	rate	rate	NOUN
ftr-427	444	13	structure	structure	NOUN
ftr-427	444	14	until	until	SCONJ
ftr-427	444	15	congress	congress	PROPN
ftr-427	444	16	enacted	enact	VERB
ftr-427	444	17	the	the	DET
ftr-427	444	18	omnibus	omnibus	ADJ
ftr-427	444	19	budge	budge	ADJ
ftr-427	444	20	reconciliation	reconciliation	NOUN
ftr-427	444	21	act	act	NOUN
ftr-427	444	22	of	of	ADP
ftr-427	444	23	1993	1993	NUM
ftr-427	444	24	.	.	PUNCT
ftr-427	445	1	in	in	ADP
ftr-427	445	2	the	the	DET
ftr-427	445	3	1993	1993	NUM
ftr-427	445	4	act	act	NOUN
ftr-427	445	5	,	,	PUNCT
ftr-427	445	6	congress	congress	PROPN
ftr-427	445	7	amended	amend	VERB
ftr-427	445	8	the	the	DET
ftr-427	445	9	income	income	NOUN
ftr-427	445	10	tax	tax	NOUN
ftr-427	445	11	rates	rate	NOUN
ftr-427	445	12	for	for	ADP
ftr-427	445	13	taxable103	taxable103	PROPN
ftr-427	445	14	year	year	NOUN
ftr-427	445	15	1994	1994	NUM
ftr-427	445	16	and	and	CCONJ
ftr-427	445	17	established	establish	VERB
ftr-427	445	18	five	five	NUM
ftr-427	445	19	marginal	marginal	ADJ
ftr-427	445	20	income	income	NOUN
ftr-427	445	21	tax	tax	NOUN
ftr-427	445	22	rates	rate	NOUN
ftr-427	445	23	of	of	ADP
ftr-427	445	24	15	15	NUM
ftr-427	445	25	%	%	NOUN
ftr-427	445	26	,	,	PUNCT
ftr-427	445	27	28	28	NUM
ftr-427	445	28	%	%	NOUN
ftr-427	445	29	,	,	PUNCT
ftr-427	445	30	31	31	NUM
ftr-427	445	31	%	%	NOUN
ftr-427	445	32	,	,	PUNCT
ftr-427	445	33	36	36	NUM
ftr-427	445	34	%	%	NOUN
ftr-427	445	35	and	and	CCONJ
ftr-427	445	36	39.6	39.6	NUM
ftr-427	445	37	%	%	NOUN
ftr-427	445	38	.	.	PUNCT
ftr-427	446	1	surprisingly	surprisingly	ADV
ftr-427	446	2	,	,	PUNCT
ftr-427	446	3	given	give	VERB
ftr-427	446	4	the	the	DET
ftr-427	446	5	tumultuous	tumultuous	ADJ
ftr-427	446	6	history	history	NOUN
ftr-427	446	7	of	of	ADP
ftr-427	446	8	the	the	DET
ftr-427	446	9	rate104	rate104	PROPN
ftr-427	446	10	structure	structure	NOUN
ftr-427	446	11	,	,	PUNCT
ftr-427	446	12	congress	congress	PROPN
ftr-427	446	13	has	have	AUX
ftr-427	446	14	not	not	PART
ftr-427	446	15	altered	alter	VERB
ftr-427	446	16	the	the	DET
ftr-427	446	17	rate	rate	NOUN
ftr-427	446	18	structure	structure	NOUN
ftr-427	446	19	since	since	SCONJ
ftr-427	446	20	it	it	PRON
ftr-427	446	21	enacted	enact	VERB
ftr-427	446	22	the	the	DET
ftr-427	446	23	omnibus	omnibus	ADJ
ftr-427	446	24	budget	budget	NOUN
ftr-427	446	25	reconciliation	reconciliation	NOUN
ftr-427	446	26	act	act	NOUN
ftr-427	446	27	of	of	ADP
ftr-427	446	28	1993	1993	NUM
ftr-427	446	29	,	,	PUNCT
ftr-427	446	30	and	and	CCONJ
ftr-427	446	31	the	the	DET
ftr-427	446	32	rate	rate	NOUN
ftr-427	446	33	structure	structure	NOUN
ftr-427	446	34	enacted	enact	VERB
ftr-427	446	35	under	under	ADP
ftr-427	446	36	that	that	DET
ftr-427	446	37	act	act	NOUN
ftr-427	446	38	continues	continue	VERB
ftr-427	446	39	to	to	PART
ftr-427	446	40	represent	represent	VERB
ftr-427	446	41	the	the	DET
ftr-427	446	42	graduated	graduate	VERB
ftr-427	446	43	rate	rate	NOUN
ftr-427	446	44	structure	structure	NOUN
ftr-427	446	45	in	in	ADP
ftr-427	446	46	existence	existence	NOUN
ftr-427	446	47	today	today	NOUN
ftr-427	446	48	.	.	PUNCT
ftr-427	447	1	although	although	SCONJ
ftr-427	447	2	congress	congress	PROPN
ftr-427	447	3	has	have	AUX
ftr-427	447	4	not	not	PART
ftr-427	447	5	adjusted	adjust	VERB
ftr-427	447	6	the	the	DET
ftr-427	447	7	graduated	graduate	VERB
ftr-427	447	8	tax	tax	NOUN
ftr-427	447	9	rates	rate	NOUN
ftr-427	447	10	for105	for105	VERB
ftr-427	447	11	ordinary	ordinary	ADJ
ftr-427	447	12	income	income	NOUN
ftr-427	447	13	,	,	PUNCT
ftr-427	447	14	it	it	PRON
ftr-427	447	15	has	have	AUX
ftr-427	447	16	altered	alter	VERB
ftr-427	447	17	the	the	DET
ftr-427	447	18	level	level	NOUN
ftr-427	447	19	of	of	ADP
ftr-427	447	20	progressivity	progressivity	NOUN
ftr-427	447	21	in	in	ADP
ftr-427	447	22	other	other	ADJ
ftr-427	447	23	ways	way	NOUN
ftr-427	447	24	,	,	PUNCT
ftr-427	447	25	including	include	VERB
ftr-427	447	26	capital	capital	NOUN
ftr-427	447	27	gains	gain	NOUN
ftr-427	447	28	rates	rate	NOUN
ftr-427	447	29	.	.	PUNCT
ftr-427	448	1	94	94	X
ftr-427	448	2	.	.	PUNCT
ftr-427	448	3	see	see	VERB
ftr-427	448	4	i	i	PRON
ftr-427	448	5	d.	d.	PROPN
ftr-427	448	6	95	95	NUM
ftr-427	448	7	.	.	PUNCT
ftr-427	449	1	see	see	VERB
ftr-427	449	2	i	i	PRON
ftr-427	449	3	d.	d.	PROPN
ftr-427	449	4	96	96	NUM
ftr-427	449	5	.	.	PUNCT
ftr-427	450	1	pub	pub	NOUN
ftr-427	450	2	.	.	PUNCT
ftr-427	451	1	l.	l.	PROPN
ftr-427	451	2	99	99	NUM
ftr-427	451	3	-	-	SYM
ftr-427	451	4	514	514	NUM
ftr-427	451	5	,	,	PUNCT
ftr-427	451	6	100	100	NUM
ftr-427	451	7	stat	stat	NOUN
ftr-427	451	8	.	.	PUNCT
ftr-427	452	1	2085	2085	NUM
ftr-427	452	2	.	.	PUNCT
ftr-427	453	1	97	97	NUM
ftr-427	453	2	.	.	NOUN
ftr-427	453	3	1	1	NUM
ftr-427	453	4	standard	standard	PROPN
ftr-427	453	5	fed	fed	PROPN
ftr-427	453	6	.	.	PUNCT
ftr-427	454	1	tax	tax	PROPN
ftr-427	454	2	rep	rep	PROPN
ftr-427	454	3	.	.	PROPN
ftr-427	454	4	(	(	PUNCT
ftr-427	454	5	cch	cch	PROPN
ftr-427	454	6	)	)	PUNCT
ftr-427	454	7	¶	¶	PROPN
ftr-427	454	8	144	144	NUM
ftr-427	454	9	(	(	PUNCT
ftr-427	454	10	2000	2000	NUM
ftr-427	454	11	)	)	PUNCT
ftr-427	454	12	.	.	PUNCT
ftr-427	455	1	98	98	NUM
ftr-427	455	2	.	.	PUNCT
ftr-427	455	3	see	see	VERB
ftr-427	455	4	i	i	PRON
ftr-427	455	5	d.	d.	PROPN
ftr-427	455	6	99	99	NUM
ftr-427	455	7	.	.	PUNCT
ftr-427	456	1	see	see	VERB
ftr-427	456	2	willan	willan	NOUN
ftr-427	456	3	,	,	PUNCT
ftr-427	456	4	supra	supra	PROPN
ftr-427	456	5	note	note	PROPN
ftr-427	456	6	17	17	NUM
ftr-427	456	7	,	,	PUNCT
ftr-427	456	8	at	at	ADP
ftr-427	456	9	64	64	NUM
ftr-427	456	10	.	.	NOUN
ftr-427	456	11	100	100	NUM
ftr-427	456	12	.	.	X
ftr-427	456	13	1	1	NUM
ftr-427	456	14	standard	standard	PROPN
ftr-427	456	15	fed	fed	PROPN
ftr-427	456	16	.	.	PUNCT
ftr-427	457	1	tax	tax	PROPN
ftr-427	457	2	rep	rep	PROPN
ftr-427	457	3	.	.	PROPN
ftr-427	457	4	(	(	PUNCT
ftr-427	457	5	cch	cch	PROPN
ftr-427	457	6	)	)	PUNCT
ftr-427	457	7	¶	¶	PROPN
ftr-427	457	8	144	144	NUM
ftr-427	457	9	(	(	PUNCT
ftr-427	457	10	2000	2000	NUM
ftr-427	457	11	)	)	PUNCT
ftr-427	457	12	.	.	PUNCT
ftr-427	458	1	101	101	NUM
ftr-427	458	2	.	.	PUNCT
ftr-427	459	1	pub	pub	NOUN
ftr-427	459	2	.	.	PUNCT
ftr-427	460	1	l.	l.	PROPN
ftr-427	460	2	no	no	INTJ
ftr-427	460	3	.	.	PROPN
ftr-427	461	1	101	101	NUM
ftr-427	461	2	-	-	SYM
ftr-427	461	3	508	508	NUM
ftr-427	461	4	,	,	PUNCT
ftr-427	461	5	104	104	NUM
ftr-427	461	6	stat	stat	NOUN
ftr-427	461	7	.	.	PUNCT
ftr-427	462	1	1388	1388	NUM
ftr-427	462	2	.	.	PUNCT
ftr-427	463	1	102	102	NUM
ftr-427	463	2	.	.	PUNCT
ftr-427	464	1	see	see	VERB
ftr-427	464	2	willan	willan	NOUN
ftr-427	464	3	,	,	PUNCT
ftr-427	464	4	supra	supra	PROPN
ftr-427	464	5	note	note	PROPN
ftr-427	464	6	17	17	NUM
ftr-427	464	7	,	,	PUNCT
ftr-427	464	8	at	at	ADP
ftr-427	464	9	69	69	NUM
ftr-427	464	10	.	.	PUNCT
ftr-427	464	11	103	103	NUM
ftr-427	464	12	.	.	PUNCT
ftr-427	465	1	pub	pub	NOUN
ftr-427	465	2	.	.	PUNCT
ftr-427	466	1	l.	l.	PROPN
ftr-427	466	2	no	no	INTJ
ftr-427	466	3	.	.	PROPN
ftr-427	467	1	103	103	NUM
ftr-427	467	2	-	-	SYM
ftr-427	467	3	66	66	NUM
ftr-427	467	4	,	,	PUNCT
ftr-427	467	5	107	107	NUM
ftr-427	467	6	stat	stat	NOUN
ftr-427	467	7	.	.	PUNCT
ftr-427	468	1	312	312	NUM
ftr-427	468	2	.	.	NUM
ftr-427	468	3	104	104	NUM
ftr-427	468	4	.	.	PUNCT
ftr-427	469	1	see	see	VERB
ftr-427	469	2	i	i	PRON
ftr-427	469	3	d.	d.	PROPN
ftr-427	469	4	105	105	NUM
ftr-427	469	5	.	.	PUNCT
ftr-427	470	1	irc	irc	PROPN
ftr-427	470	2	§	§	PROPN
ftr-427	470	3	1(a	1(a	NUM
ftr-427	470	4	)	)	PUNCT
ftr-427	470	5	(	(	PUNCT
ftr-427	470	6	1995	1995	NUM
ftr-427	470	7	)	)	PUNCT
ftr-427	470	8	.	.	PUNCT
ftr-427	471	1	18	18	NUM
ftr-427	471	2	florida	florida	PROPN
ftr-427	471	3	tax	tax	NOUN
ftr-427	471	4	review	review	NOUN
ftr-427	471	5	[	[	X
ftr-427	471	6	vol	vol	NOUN
ftr-427	471	7	.	.	PUNCT
ftr-427	471	8	5:1	5:1	NUM
ftr-427	471	9	2	2	NUM
ftr-427	471	10	.	.	PUNCT
ftr-427	472	1	the	the	DET
ftr-427	472	2	earned	earn	VERB
ftr-427	472	3	income	income	NOUN
ftr-427	472	4	tax	tax	NOUN
ftr-427	472	5	credit.—a	credit.—a	PROPN
ftr-427	472	6	refundable	refundable	ADJ
ftr-427	472	7	tax	tax	NOUN
ftr-427	472	8	credit	credit	NOUN
ftr-427	472	9	is	be	AUX
ftr-427	472	10	afforded	afford	VERB
ftr-427	472	11	to	to	ADP
ftr-427	472	12	taxpayers	taxpayer	NOUN
ftr-427	472	13	that	that	PRON
ftr-427	472	14	satisfy	satisfy	VERB
ftr-427	472	15	certain	certain	ADJ
ftr-427	472	16	income	income	NOUN
ftr-427	472	17	limitations	limitation	NOUN
ftr-427	472	18	.	.	PUNCT
ftr-427	473	1	the	the	DET
ftr-427	473	2	credit	credit	NOUN
ftr-427	473	3	is	be	AUX
ftr-427	473	4	afforded	afford	VERB
ftr-427	473	5	to106	to106	PROPN
ftr-427	473	6	taxpayers	taxpayer	NOUN
ftr-427	473	7	whose	whose	DET
ftr-427	473	8	income	income	NOUN
ftr-427	473	9	exceeds	exceed	VERB
ftr-427	473	10	the	the	DET
ftr-427	473	11	threshold	threshold	NOUN
ftr-427	473	12	floor	floor	NOUN
ftr-427	473	13	levels	level	NOUN
ftr-427	473	14	but	but	CCONJ
ftr-427	473	15	falls	fall	VERB
ftr-427	473	16	below	below	ADP
ftr-427	473	17	a	a	DET
ftr-427	473	18	threshold	threshold	NOUN
ftr-427	473	19	ceiling	ceiling	NOUN
ftr-427	473	20	.	.	PUNCT
ftr-427	474	1	congress	congress	PROPN
ftr-427	474	2	enacted	enact	VERB
ftr-427	474	3	the	the	DET
ftr-427	474	4	earned	earn	VERB
ftr-427	474	5	income	income	NOUN
ftr-427	474	6	tax	tax	NOUN
ftr-427	474	7	credit	credit	NOUN
ftr-427	474	8	in	in	ADP
ftr-427	474	9	1975	1975	NUM
ftr-427	474	10	to	to	PART
ftr-427	474	11	counter	counter	VERB
ftr-427	474	12	the	the	DET
ftr-427	474	13	regressive	regressive	ADJ
ftr-427	474	14	nature	nature	NOUN
ftr-427	474	15	of	of	ADP
ftr-427	474	16	the	the	DET
ftr-427	474	17	social	social	ADJ
ftr-427	474	18	security	security	NOUN
ftr-427	474	19	taxes	taxis	NOUN
ftr-427	474	20	and	and	CCONJ
ftr-427	474	21	as	as	ADP
ftr-427	474	22	an	an	DET
ftr-427	474	23	antiinflationary	antiinflationary	ADJ
ftr-427	474	24	measure	measure	NOUN
ftr-427	474	25	.	.	PUNCT
ftr-427	475	1	in	in	ADP
ftr-427	475	2	recent	recent	ADJ
ftr-427	475	3	years	year	NOUN
ftr-427	475	4	,	,	PUNCT
ftr-427	475	5	the	the	DET
ftr-427	475	6	earned	earn	VERB
ftr-427	475	7	income	income	NOUN
ftr-427	475	8	tax	tax	NOUN
ftr-427	475	9	credit	credit	NOUN
ftr-427	475	10	has107	has107	NOUN
ftr-427	475	11	become	become	VERB
ftr-427	475	12	more	more	ADV
ftr-427	475	13	important	important	ADJ
ftr-427	475	14	in	in	ADP
ftr-427	475	15	light	light	NOUN
ftr-427	475	16	of	of	ADP
ftr-427	475	17	the	the	DET
ftr-427	475	18	repeal	repeal	NOUN
ftr-427	475	19	of	of	ADP
ftr-427	475	20	the	the	DET
ftr-427	475	21	aid	aid	NOUN
ftr-427	475	22	to	to	ADP
ftr-427	475	23	families	family	NOUN
ftr-427	475	24	with	with	ADP
ftr-427	475	25	dependent	dependent	ADJ
ftr-427	475	26	children	child	NOUN
ftr-427	475	27	program	program	NOUN
ftr-427	475	28	in	in	ADP
ftr-427	475	29	1996	1996	NUM
ftr-427	475	30	.	.	PUNCT
ftr-427	476	1	proponents	proponent	NOUN
ftr-427	476	2	hail	hail	VERB
ftr-427	476	3	the	the	DET
ftr-427	476	4	program	program	NOUN
ftr-427	476	5	as	as	ADP
ftr-427	476	6	both	both	CCONJ
ftr-427	476	7	profamily	profamily	ADV
ftr-427	476	8	and	and	CCONJ
ftr-427	476	9	pro	pro	ADJ
ftr-427	476	10	-	-	ADJ
ftr-427	476	11	work	work	ADJ
ftr-427	476	12	,	,	PUNCT
ftr-427	476	13	two	two	NUM
ftr-427	476	14	problems	problem	NOUN
ftr-427	476	15	that	that	PRON
ftr-427	476	16	existed	exist	VERB
ftr-427	476	17	under	under	ADP
ftr-427	476	18	the	the	DET
ftr-427	476	19	now	now	ADV
ftr-427	476	20	defunct	defunct	ADJ
ftr-427	476	21	welfare	welfare	NOUN
ftr-427	476	22	system	system	NOUN
ftr-427	476	23	.	.	PUNCT
ftr-427	477	1	the	the	DET
ftr-427	477	2	maximum	maximum	ADJ
ftr-427	477	3	earned	earn	VERB
ftr-427	477	4	income	income	NOUN
ftr-427	477	5	credit	credit	NOUN
ftr-427	477	6	amount	amount	NOUN
ftr-427	477	7	has	have	AUX
ftr-427	477	8	increased	increase	VERB
ftr-427	477	9	drastically108	drastically108	PROPN
ftr-427	477	10	since	since	SCONJ
ftr-427	477	11	congress	congress	PROPN
ftr-427	477	12	’s	’s	PART
ftr-427	477	13	enactment	enactment	NOUN
ftr-427	477	14	of	of	ADP
ftr-427	477	15	the	the	DET
ftr-427	477	16	credit	credit	NOUN
ftr-427	477	17	in	in	ADP
ftr-427	477	18	1975	1975	NUM
ftr-427	477	19	.	.	PUNCT
ftr-427	478	1	at	at	ADP
ftr-427	478	2	that	that	DET
ftr-427	478	3	time	time	NOUN
ftr-427	478	4	,	,	PUNCT
ftr-427	478	5	the	the	DET
ftr-427	478	6	maximum	maximum	ADJ
ftr-427	478	7	credit	credit	NOUN
ftr-427	478	8	amount	amount	NOUN
ftr-427	478	9	was	be	AUX
ftr-427	478	10	$	$	SYM
ftr-427	478	11	400	400	NUM
ftr-427	478	12	.	.	PUNCT
ftr-427	479	1	for	for	ADP
ftr-427	479	2	taxable	taxable	ADJ
ftr-427	479	3	year	year	NOUN
ftr-427	479	4	1999	1999	NUM
ftr-427	479	5	,	,	PUNCT
ftr-427	479	6	the	the	DET
ftr-427	479	7	maximum	maximum	ADJ
ftr-427	479	8	credit	credit	NOUN
ftr-427	479	9	allowed109	allowed109	PROPN
ftr-427	479	10	was	be	AUX
ftr-427	479	11	$	$	SYM
ftr-427	479	12	3,816	3,816	NUM
ftr-427	479	13	.	.	PUNCT
ftr-427	480	1	in	in	ADP
ftr-427	480	2	1975	1975	NUM
ftr-427	480	3	,	,	PUNCT
ftr-427	480	4	the	the	DET
ftr-427	480	5	total	total	ADJ
ftr-427	480	6	refundable	refundable	ADJ
ftr-427	480	7	portion	portion	NOUN
ftr-427	480	8	provided	provide	VERB
ftr-427	480	9	to	to	ADP
ftr-427	480	10	taxpayers	taxpayer	NOUN
ftr-427	480	11	was110	was110	VERB
ftr-427	480	12	$	$	SYM
ftr-427	480	13	886.7	886.7	NUM
ftr-427	480	14	million	million	NUM
ftr-427	480	15	,	,	PUNCT
ftr-427	480	16	and	and	CCONJ
ftr-427	480	17	in	in	ADP
ftr-427	480	18	1997	1997	NUM
ftr-427	480	19	the	the	DET
ftr-427	480	20	projected	project	VERB
ftr-427	480	21	figure	figure	NOUN
ftr-427	480	22	was	be	AUX
ftr-427	480	23	$	$	SYM
ftr-427	480	24	24.6	24.6	NUM
ftr-427	480	25	billion	billion	NUM
ftr-427	480	26	.	.	PUNCT
ftr-427	481	1	based	base	VERB
ftr-427	481	2	on111	on111	PROPN
ftr-427	481	3	these	these	DET
ftr-427	481	4	statistics	statistic	NOUN
ftr-427	481	5	,	,	PUNCT
ftr-427	481	6	the	the	DET
ftr-427	481	7	earned	earn	VERB
ftr-427	481	8	income	income	NOUN
ftr-427	481	9	tax	tax	NOUN
ftr-427	481	10	credit	credit	NOUN
ftr-427	481	11	is	be	AUX
ftr-427	481	12	increasingly	increasingly	ADV
ftr-427	481	13	satisfying	satisfy	VERB
ftr-427	481	14	the	the	DET
ftr-427	481	15	congressional	congressional	ADJ
ftr-427	481	16	objectives	objective	NOUN
ftr-427	481	17	of	of	ADP
ftr-427	481	18	progressivity	progressivity	NOUN
ftr-427	481	19	.	.	PUNCT
ftr-427	482	1	3	3	X
ftr-427	482	2	.	.	X
ftr-427	482	3	the	the	DET
ftr-427	482	4	use	use	NOUN
ftr-427	482	5	of	of	ADP
ftr-427	482	6	phase	phase	NOUN
ftr-427	482	7	-	-	PUNCT
ftr-427	482	8	outs.—the	outs.—the	PRON
ftr-427	482	9	use	use	NOUN
ftr-427	482	10	of	of	ADP
ftr-427	482	11	phase	phase	NOUN
ftr-427	482	12	-	-	PUNCT
ftr-427	482	13	outs	out	NOUN
ftr-427	482	14	can	can	AUX
ftr-427	482	15	be	be	AUX
ftr-427	482	16	an	an	DET
ftr-427	482	17	effective	effective	ADJ
ftr-427	482	18	method	method	NOUN
ftr-427	482	19	to	to	PART
ftr-427	482	20	achieve	achieve	VERB
ftr-427	482	21	a	a	DET
ftr-427	482	22	progressive	progressive	ADJ
ftr-427	482	23	tax	tax	NOUN
ftr-427	482	24	structure	structure	NOUN
ftr-427	482	25	.	.	PUNCT
ftr-427	483	1	the	the	DET
ftr-427	483	2	code	code	NOUN
ftr-427	483	3	utilizes	utilize	VERB
ftr-427	483	4	two	two	NUM
ftr-427	483	5	types	type	NOUN
ftr-427	483	6	of	of	ADP
ftr-427	483	7	phase	phase	NOUN
ftr-427	483	8	-	-	PUNCT
ftr-427	483	9	outs	out	NOUN
ftr-427	483	10	to	to	PART
ftr-427	483	11	achieve	achieve	VERB
ftr-427	483	12	progressivity	progressivity	NOUN
ftr-427	483	13	.	.	PUNCT
ftr-427	484	1	first	first	ADV
ftr-427	484	2	,	,	PUNCT
ftr-427	484	3	the	the	DET
ftr-427	484	4	code	code	NOUN
ftr-427	484	5	employs	employ	VERB
ftr-427	484	6	ceilings	ceiling	NOUN
ftr-427	484	7	to	to	PART
ftr-427	484	8	preclude	preclude	VERB
ftr-427	484	9	upper	upper	ADJ
ftr-427	484	10	income	income	NOUN
ftr-427	484	11	taxpayers	taxpayer	NOUN
ftr-427	484	12	from	from	ADP
ftr-427	484	13	availing	avail	VERB
ftr-427	484	14	themselves	themselves	PRON
ftr-427	484	15	of	of	ADP
ftr-427	484	16	certain	certain	ADJ
ftr-427	484	17	106	106	NUM
ftr-427	484	18	.	.	PUNCT
ftr-427	485	1	see	see	VERB
ftr-427	485	2	irc	irc	PROPN
ftr-427	485	3	§	§	PROPN
ftr-427	485	4	32	32	NUM
ftr-427	485	5	.	.	PUNCT
ftr-427	485	6	107	107	NUM
ftr-427	485	7	.	.	PUNCT
ftr-427	486	1	s.	s.	PROPN
ftr-427	486	2	rep	rep	PROPN
ftr-427	486	3	.	.	PROPN
ftr-427	487	1	no	no	INTJ
ftr-427	487	2	.	.	NOUN
ftr-427	488	1	94	94	NUM
ftr-427	488	2	-	-	SYM
ftr-427	488	3	36	36	NUM
ftr-427	488	4	,	,	PUNCT
ftr-427	488	5	at	at	ADP
ftr-427	488	6	22	22	NUM
ftr-427	488	7	(	(	PUNCT
ftr-427	488	8	1975	1975	NUM
ftr-427	488	9	)	)	PUNCT
ftr-427	488	10	.	.	PUNCT
ftr-427	489	1	according	accord	VERB
ftr-427	489	2	to	to	ADP
ftr-427	489	3	professor	professor	PROPN
ftr-427	489	4	jonathan	jonathan	PROPN
ftr-427	489	5	barry	barry	PROPN
ftr-427	489	6	forman	forman	PROPN
ftr-427	489	7	,	,	PUNCT
ftr-427	489	8	it	it	PRON
ftr-427	489	9	would	would	AUX
ftr-427	489	10	be	be	AUX
ftr-427	489	11	simpler	simple	ADJ
ftr-427	489	12	if	if	SCONJ
ftr-427	489	13	low	low	ADJ
ftr-427	489	14	-	-	PUNCT
ftr-427	489	15	income	income	NOUN
ftr-427	489	16	taxpayers	taxpayer	NOUN
ftr-427	489	17	were	be	AUX
ftr-427	489	18	not	not	PART
ftr-427	489	19	subject	subject	ADJ
ftr-427	489	20	to	to	ADP
ftr-427	489	21	the	the	DET
ftr-427	489	22	social	social	ADJ
ftr-427	489	23	security	security	NOUN
ftr-427	489	24	tax	tax	NOUN
ftr-427	489	25	by	by	ADP
ftr-427	489	26	either	either	CCONJ
ftr-427	489	27	adding	add	VERB
ftr-427	489	28	standard	standard	ADJ
ftr-427	489	29	deductions	deduction	NOUN
ftr-427	489	30	and	and	CCONJ
ftr-427	489	31	personal	personal	ADJ
ftr-427	489	32	exemptions	exemption	NOUN
ftr-427	489	33	to	to	ADP
ftr-427	489	34	the	the	DET
ftr-427	489	35	social	social	ADJ
ftr-427	489	36	security	security	NOUN
ftr-427	489	37	tax	tax	NOUN
ftr-427	489	38	or	or	CCONJ
ftr-427	489	39	exempting	exempt	VERB
ftr-427	489	40	the	the	DET
ftr-427	489	41	first	first	ADJ
ftr-427	489	42	$	$	SYM
ftr-427	489	43	5,000	5,000	NUM
ftr-427	489	44	or	or	CCONJ
ftr-427	489	45	$	$	SYM
ftr-427	489	46	10,000	10,000	NUM
ftr-427	489	47	of	of	ADP
ftr-427	489	48	income	income	NOUN
ftr-427	489	49	from	from	ADP
ftr-427	489	50	the	the	DET
ftr-427	489	51	tax	tax	NOUN
ftr-427	489	52	.	.	PUNCT
ftr-427	490	1	jonathan	jonathan	PROPN
ftr-427	490	2	barry	barry	PROPN
ftr-427	490	3	forman	forman	PROPN
ftr-427	490	4	,	,	PUNCT
ftr-427	490	5	simplification	simplification	NOUN
ftr-427	490	6	for	for	ADP
ftr-427	490	7	low	low	ADJ
ftr-427	490	8	-	-	PUNCT
ftr-427	490	9	income	income	NOUN
ftr-427	490	10	taxpayers	taxpayer	NOUN
ftr-427	490	11	:	:	PUNCT
ftr-427	490	12	some	some	DET
ftr-427	490	13	options	option	NOUN
ftr-427	490	14	,	,	PUNCT
ftr-427	490	15	57	57	NUM
ftr-427	490	16	ohio	ohio	PROPN
ftr-427	490	17	st	st	PROPN
ftr-427	490	18	.	.	PROPN
ftr-427	490	19	l.j	l.j	PROPN
ftr-427	490	20	.	.	PROPN
ftr-427	490	21	145	145	NUM
ftr-427	490	22	,	,	PUNCT
ftr-427	490	23	184	184	NUM
ftr-427	490	24	-	-	SYM
ftr-427	490	25	85	85	NUM
ftr-427	490	26	(	(	PUNCT
ftr-427	490	27	1996	1996	NUM
ftr-427	490	28	)	)	PUNCT
ftr-427	490	29	.	.	PUNCT
ftr-427	491	1	108	108	NUM
ftr-427	491	2	.	.	PUNCT
ftr-427	492	1	anne	anne	PROPN
ftr-427	492	2	l.	l.	PROPN
ftr-427	492	3	alsott	alsott	PROPN
ftr-427	492	4	,	,	PUNCT
ftr-427	492	5	the	the	DET
ftr-427	492	6	earned	earn	VERB
ftr-427	492	7	income	income	NOUN
ftr-427	492	8	tax	tax	NOUN
ftr-427	492	9	credit	credit	NOUN
ftr-427	492	10	and	and	CCONJ
ftr-427	492	11	the	the	DET
ftr-427	492	12	limitations	limitation	NOUN
ftr-427	492	13	of	of	ADP
ftr-427	492	14	tax	tax	NOUN
ftr-427	492	15	-	-	PUNCT
ftr-427	492	16	based	base	VERB
ftr-427	492	17	welfare	welfare	NOUN
ftr-427	492	18	reform	reform	NOUN
ftr-427	492	19	,	,	PUNCT
ftr-427	492	20	108	108	NUM
ftr-427	492	21	harv	harv	NOUN
ftr-427	492	22	.	.	PUNCT
ftr-427	493	1	l.	l.	PROPN
ftr-427	493	2	rev	rev	PROPN
ftr-427	493	3	.	.	PROPN
ftr-427	493	4	533	533	NUM
ftr-427	493	5	,	,	PUNCT
ftr-427	493	6	534	534	NUM
ftr-427	493	7	(	(	PUNCT
ftr-427	493	8	1995	1995	NUM
ftr-427	493	9	)	)	PUNCT
ftr-427	493	10	.	.	PUNCT
ftr-427	494	1	professor	professor	NOUN
ftr-427	494	2	alsott	alsott	PROPN
ftr-427	494	3	notes	note	VERB
ftr-427	494	4	the	the	DET
ftr-427	494	5	risk	risk	NOUN
ftr-427	494	6	of	of	ADP
ftr-427	494	7	associating	associate	VERB
ftr-427	494	8	the	the	DET
ftr-427	494	9	earned	earn	VERB
ftr-427	494	10	income	income	NOUN
ftr-427	494	11	tax	tax	NOUN
ftr-427	494	12	credit	credit	NOUN
ftr-427	494	13	with	with	ADP
ftr-427	494	14	welfare	welfare	NOUN
ftr-427	494	15	because	because	SCONJ
ftr-427	494	16	critics	critic	NOUN
ftr-427	494	17	may	may	AUX
ftr-427	494	18	view	view	VERB
ftr-427	494	19	it	it	PRON
ftr-427	494	20	as	as	ADP
ftr-427	494	21	a	a	DET
ftr-427	494	22	handout	handout	NOUN
ftr-427	494	23	similar	similar	ADJ
ftr-427	494	24	to	to	ADP
ftr-427	494	25	welfare	welfare	NOUN
ftr-427	494	26	payments	payment	NOUN
ftr-427	494	27	.	.	PUNCT
ftr-427	495	1	i	i	PRON
ftr-427	495	2	d.	d.	PROPN
ftr-427	495	3	at	at	ADP
ftr-427	495	4	537	537	NUM
ftr-427	495	5	.	.	PUNCT
ftr-427	495	6	109	109	NUM
ftr-427	495	7	.	.	PUNCT
ftr-427	496	1	see	see	VERB
ftr-427	496	2	i	i	PRON
ftr-427	496	3	d.	d.	PROPN
ftr-427	496	4	at	at	ADP
ftr-427	496	5	537	537	NUM
ftr-427	496	6	.	.	PUNCT
ftr-427	497	1	110	110	NUM
ftr-427	497	2	.	.	PUNCT
ftr-427	498	1	rev	rev	PROPN
ftr-427	498	2	.	.	PROPN
ftr-427	498	3	proc	proc	PROPN
ftr-427	498	4	.	.	PUNCT
ftr-427	499	1	98	98	NUM
ftr-427	499	2	-	-	SYM
ftr-427	499	3	61	61	NUM
ftr-427	499	4	,	,	PUNCT
ftr-427	499	5	1998	1998	NUM
ftr-427	499	6	-	-	SYM
ftr-427	499	7	52	52	NUM
ftr-427	499	8	i.r.b	i.r.b	NOUN
ftr-427	499	9	.	.	PUNCT
ftr-427	500	1	18	18	NUM
ftr-427	500	2	.	.	NOUN
ftr-427	500	3	111	111	NUM
ftr-427	500	4	.	.	PUNCT
ftr-427	501	1	see	see	VERB
ftr-427	501	2	supra	supra	PROPN
ftr-427	501	3	note	note	PROPN
ftr-427	501	4	11	11	NUM
ftr-427	501	5	,	,	PUNCT
ftr-427	501	6	at	at	ADP
ftr-427	501	7	195	195	NUM
ftr-427	501	8	.	.	PUNCT
ftr-427	502	1	the	the	DET
ftr-427	502	2	approximate	approximate	ADJ
ftr-427	502	3	earned	earn	VERB
ftr-427	502	4	income	income	NOUN
ftr-427	502	5	credit	credit	NOUN
ftr-427	502	6	for	for	ADP
ftr-427	502	7	the	the	DET
ftr-427	502	8	stated	state	VERB
ftr-427	502	9	years	year	NOUN
ftr-427	502	10	was	be	AUX
ftr-427	502	11	as	as	SCONJ
ftr-427	502	12	follows	follow	VERB
ftr-427	502	13	:	:	PUNCT
ftr-427	502	14	year	year	NOUN
ftr-427	502	15	amount	amount	NOUN
ftr-427	502	16	refunded	refund	VERB
ftr-427	502	17	amount	amount	NOUN
ftr-427	502	18	used	use	VERB
ftr-427	502	19	to	to	PART
ftr-427	502	20	offset	offset	VERB
ftr-427	502	21	taxes	taxis	NOUN
ftr-427	502	22	1975	1975	NUM
ftr-427	502	23	$	$	SYM
ftr-427	502	24	886.7	886.7	NUM
ftr-427	502	25	million	million	NUM
ftr-427	502	26	$	$	SYM
ftr-427	502	27	111.0	111.0	NUM
ftr-427	502	28	million	million	NUM
ftr-427	502	29	1980	1980	NUM
ftr-427	502	30	$	$	SYM
ftr-427	502	31	1.4	1.4	NUM
ftr-427	502	32	billion	billion	NUM
ftr-427	502	33	$	$	SYM
ftr-427	502	34	164.5	164.5	NUM
ftr-427	502	35	million	million	NUM
ftr-427	502	36	1985	1985	NUM
ftr-427	502	37	$	$	SYM
ftr-427	502	38	1.5	1.5	NUM
ftr-427	502	39	billion	billion	NUM
ftr-427	502	40	$	$	SYM
ftr-427	502	41	209.2	209.2	NUM
ftr-427	502	42	million	million	NUM
ftr-427	502	43	1990	1990	NUM
ftr-427	502	44	$	$	SYM
ftr-427	502	45	5.3	5.3	NUM
ftr-427	502	46	billion	billion	NUM
ftr-427	502	47	$	$	SYM
ftr-427	502	48	659.3	659.3	NUM
ftr-427	502	49	million	million	NUM
ftr-427	502	50	1995	1995	NUM
ftr-427	502	51	$	$	SYM
ftr-427	502	52	20.8	20.8	NUM
ftr-427	502	53	billion	billion	NUM
ftr-427	502	54	$	$	SYM
ftr-427	502	55	2.0	2.0	NUM
ftr-427	502	56	billion	billion	NUM
ftr-427	502	57	1996	1996	NUM
ftr-427	502	58	$	$	SYM
ftr-427	502	59	23.2	23.2	NUM
ftr-427	502	60	billion	billion	NUM
ftr-427	502	61	$	$	SYM
ftr-427	502	62	2.1	2.1	NUM
ftr-427	502	63	billion	billion	NUM
ftr-427	502	64	1997	1997	NUM
ftr-427	502	65	$	$	SYM
ftr-427	502	66	24.6	24.6	NUM
ftr-427	502	67	billion	billion	NUM
ftr-427	502	68	$	$	SYM
ftr-427	502	69	2.2	2.2	NUM
ftr-427	502	70	billion	billion	NUM
ftr-427	503	1	i	i	PRON
ftr-427	503	2	d.	d.	PROPN
ftr-427	503	3	2001	2001	NUM
ftr-427	503	4	]	]	PUNCT
ftr-427	504	1	the	the	DET
ftr-427	504	2	widening	widen	VERB
ftr-427	504	3	gap	gap	NOUN
ftr-427	504	4	under	under	ADP
ftr-427	504	5	the	the	DET
ftr-427	504	6	internal	internal	ADJ
ftr-427	504	7	revenue	revenue	PROPN
ftr-427	504	8	code	code	NOUN
ftr-427	504	9	19	19	NUM
ftr-427	504	10	deductions	deduction	NOUN
ftr-427	504	11	and	and	CCONJ
ftr-427	504	12	credits	credit	NOUN
ftr-427	504	13	or	or	CCONJ
ftr-427	504	14	to	to	PART
ftr-427	504	15	reduce	reduce	VERB
ftr-427	504	16	the	the	DET
ftr-427	504	17	amount	amount	NOUN
ftr-427	504	18	of	of	ADP
ftr-427	504	19	the	the	DET
ftr-427	504	20	deductions	deduction	NOUN
ftr-427	504	21	and	and	CCONJ
ftr-427	504	22	credits	credit	NOUN
ftr-427	504	23	afforded	afford	VERB
ftr-427	504	24	to	to	ADP
ftr-427	504	25	upper	upper	ADJ
ftr-427	504	26	income	income	NOUN
ftr-427	504	27	taxpayers	taxpayer	NOUN
ftr-427	504	28	.	.	PUNCT
ftr-427	505	1	second	second	ADJ
ftr-427	505	2	,	,	PUNCT
ftr-427	505	3	a	a	DET
ftr-427	505	4	taxpayer	taxpayer	NOUN
ftr-427	505	5	is	be	AUX
ftr-427	505	6	required	require	VERB
ftr-427	505	7	to	to	PART
ftr-427	505	8	reduce	reduce	VERB
ftr-427	505	9	itemized	itemized	ADJ
ftr-427	505	10	deductions	deduction	NOUN
ftr-427	505	11	if	if	SCONJ
ftr-427	505	12	their	their	PRON
ftr-427	505	13	adjusted	adjust	VERB
ftr-427	505	14	gross	gross	ADJ
ftr-427	505	15	income	income	NOUN
ftr-427	505	16	exceeds	exceed	VERB
ftr-427	505	17	a	a	DET
ftr-427	505	18	threshold	threshold	NOUN
ftr-427	505	19	amount	amount	NOUN
ftr-427	505	20	adjusted	adjust	VERB
ftr-427	505	21	annually	annually	ADV
ftr-427	505	22	for	for	ADP
ftr-427	505	23	inflation.112	inflation.112	PROPN
ftr-427	505	24	a.	a.	NOUN
ftr-427	505	25	the	the	DET
ftr-427	505	26	increased	increase	VERB
ftr-427	505	27	use	use	NOUN
ftr-427	505	28	of	of	ADP
ftr-427	505	29	ceilings.—several	ceilings.—several	ADJ
ftr-427	505	30	recent	recent	ADJ
ftr-427	505	31	statutory	statutory	ADJ
ftr-427	505	32	enactments	enactment	NOUN
ftr-427	505	33	employ	employ	VERB
ftr-427	505	34	phase	phase	NOUN
ftr-427	505	35	-	-	PUNCT
ftr-427	505	36	outs	out	NOUN
ftr-427	505	37	that	that	PRON
ftr-427	505	38	prevent	prevent	VERB
ftr-427	505	39	the	the	DET
ftr-427	505	40	wealthy	wealthy	ADJ
ftr-427	505	41	taxpayers	taxpayer	NOUN
ftr-427	505	42	from	from	ADP
ftr-427	505	43	availing	avail	VERB
ftr-427	505	44	themselves	themselves	PRON
ftr-427	505	45	of	of	ADP
ftr-427	505	46	the	the	DET
ftr-427	505	47	benefits	benefit	NOUN
ftr-427	505	48	.	.	PUNCT
ftr-427	506	1	congress	congress	PROPN
ftr-427	506	2	utilized	utilize	VERB
ftr-427	506	3	ceilings	ceiling	NOUN
ftr-427	506	4	when	when	SCONJ
ftr-427	506	5	it	it	PRON
ftr-427	506	6	enacted	enact	VERB
ftr-427	506	7	several	several	ADJ
ftr-427	506	8	recent	recent	ADJ
ftr-427	506	9	statutory	statutory	ADJ
ftr-427	506	10	provisions	provision	NOUN
ftr-427	506	11	in	in	ADP
ftr-427	506	12	the	the	DET
ftr-427	506	13	code	code	NOUN
ftr-427	506	14	to	to	PART
ftr-427	506	15	promote	promote	VERB
ftr-427	506	16	or	or	CCONJ
ftr-427	506	17	encourage	encourage	VERB
ftr-427	506	18	education	education	NOUN
ftr-427	506	19	.	.	PUNCT
ftr-427	507	1	empirical	empirical	ADJ
ftr-427	507	2	data	datum	NOUN
ftr-427	507	3	establishes	establish	VERB
ftr-427	507	4	that	that	SCONJ
ftr-427	507	5	college	college	NOUN
ftr-427	507	6	graduates	graduate	NOUN
ftr-427	507	7	earn	earn	VERB
ftr-427	507	8	higher	high	ADJ
ftr-427	507	9	incomes	income	NOUN
ftr-427	507	10	than	than	ADP
ftr-427	507	11	individuals	individual	NOUN
ftr-427	507	12	who	who	PRON
ftr-427	507	13	have	have	AUX
ftr-427	507	14	not	not	PART
ftr-427	507	15	attended	attend	VERB
ftr-427	507	16	college	college	NOUN
ftr-427	507	17	.	.	PUNCT
ftr-427	508	1	hence	hence	ADV
ftr-427	508	2	,	,	PUNCT
ftr-427	508	3	one	one	NUM
ftr-427	508	4	of	of	ADP
ftr-427	508	5	the	the	DET
ftr-427	508	6	most	most	ADV
ftr-427	508	7	efficient	efficient	ADJ
ftr-427	508	8	mechanisms	mechanism	NOUN
ftr-427	508	9	that	that	PRON
ftr-427	508	10	should	should	AUX
ftr-427	508	11	be	be	AUX
ftr-427	508	12	used	use	VERB
ftr-427	508	13	to	to	PART
ftr-427	508	14	combat	combat	VERB
ftr-427	508	15	poverty	poverty	NOUN
ftr-427	508	16	is	be	AUX
ftr-427	508	17	by	by	ADP
ftr-427	508	18	government	government	NOUN
ftr-427	508	19	support	support	NOUN
ftr-427	508	20	of	of	ADP
ftr-427	508	21	educational	educational	ADJ
ftr-427	508	22	programs	program	NOUN
ftr-427	508	23	.	.	PUNCT
ftr-427	509	1	united	united	PROPN
ftr-427	509	2	states	states	PROPN
ftr-427	509	3	census	census	PROPN
ftr-427	509	4	bureau	bureau	PROPN
ftr-427	509	5	statistics	statistic	NOUN
ftr-427	509	6	establish	establish	VERB
ftr-427	509	7	that	that	SCONJ
ftr-427	509	8	there	there	PRON
ftr-427	509	9	is	be	VERB
ftr-427	509	10	a	a	DET
ftr-427	509	11	substantial	substantial	ADJ
ftr-427	509	12	difference	difference	NOUN
ftr-427	509	13	between	between	ADP
ftr-427	509	14	the	the	DET
ftr-427	509	15	income	income	NOUN
ftr-427	509	16	that	that	PRON
ftr-427	509	17	a	a	DET
ftr-427	509	18	college	college	NOUN
ftr-427	509	19	graduate	graduate	NOUN
ftr-427	509	20	earns	earn	VERB
ftr-427	509	21	and	and	CCONJ
ftr-427	509	22	the	the	DET
ftr-427	509	23	income	income	NOUN
ftr-427	509	24	earned	earn	VERB
ftr-427	509	25	by	by	ADP
ftr-427	509	26	high	high	ADJ
ftr-427	509	27	school	school	NOUN
ftr-427	509	28	graduates	graduate	NOUN
ftr-427	509	29	.	.	PUNCT
ftr-427	510	1	according	accord	VERB
ftr-427	510	2	to	to	ADP
ftr-427	510	3	the	the	DET
ftr-427	510	4	census	census	NOUN
ftr-427	510	5	bureau	bureau	NOUN
ftr-427	510	6	,	,	PUNCT
ftr-427	510	7	median	median	ADJ
ftr-427	510	8	income	income	NOUN
ftr-427	510	9	characteristics	characteristic	NOUN
ftr-427	510	10	for	for	ADP
ftr-427	510	11	1998	1998	NUM
ftr-427	510	12	were	be	AUX
ftr-427	510	13	as	as	SCONJ
ftr-427	510	14	follows	follow	VERB
ftr-427	510	15	:	:	PUNCT
ftr-427	510	16	median	median	ADJ
ftr-427	510	17	income	income	NOUN
ftr-427	510	18	of	of	ADP
ftr-427	510	19	full	full	ADJ
ftr-427	510	20	-	-	PUNCT
ftr-427	510	21	time	time	NOUN
ftr-427	510	22	,	,	PUNCT
ftr-427	510	23	year	year	NOUN
ftr-427	510	24	-	-	PUNCT
ftr-427	510	25	round	round	NOUN
ftr-427	510	26	workers	worker	NOUN
ftr-427	510	27	characteristic	characteristic	ADJ
ftr-427	510	28	female	female	ADJ
ftr-427	510	29	male	male	ADJ
ftr-427	510	30	high	high	ADJ
ftr-427	510	31	school	school	NOUN
ftr-427	510	32	grad	grad	NOUN
ftr-427	510	33	$	$	SYM
ftr-427	510	34	21,963	21,963	NUM
ftr-427	510	35	$	$	SYM
ftr-427	510	36	30,868	30,868	NUM
ftr-427	510	37	bachelor	bachelor	NOUN
ftr-427	510	38	’s	’s	PART
ftr-427	510	39	degree	degree	NOUN
ftr-427	510	40	$	$	SYM
ftr-427	510	41	35,408	35,408	NUM
ftr-427	510	42	49,982113	49,982113	NUM
ftr-427	510	43	because	because	SCONJ
ftr-427	510	44	of	of	ADP
ftr-427	510	45	the	the	DET
ftr-427	510	46	correlation	correlation	NOUN
ftr-427	510	47	between	between	ADP
ftr-427	510	48	one	one	NUM
ftr-427	510	49	’s	’s	PART
ftr-427	510	50	level	level	NOUN
ftr-427	510	51	of	of	ADP
ftr-427	510	52	education	education	NOUN
ftr-427	510	53	and	and	CCONJ
ftr-427	510	54	income	income	NOUN
ftr-427	510	55	level	level	NOUN
ftr-427	510	56	,	,	PUNCT
ftr-427	510	57	congress	congress	PROPN
ftr-427	510	58	has	have	AUX
ftr-427	510	59	promoted	promote	VERB
ftr-427	510	60	education	education	NOUN
ftr-427	510	61	to	to	PART
ftr-427	510	62	better	well	ADV
ftr-427	510	63	enable	enable	VERB
ftr-427	510	64	low	low	ADJ
ftr-427	510	65	income	income	NOUN
ftr-427	510	66	and	and	CCONJ
ftr-427	510	67	middle	middle	ADJ
ftr-427	510	68	income	income	NOUN
ftr-427	510	69	students	student	NOUN
ftr-427	510	70	to	to	PART
ftr-427	510	71	attend	attend	VERB
ftr-427	510	72	college	college	NOUN
ftr-427	510	73	.	.	PUNCT
ftr-427	511	1	first	first	ADV
ftr-427	511	2	,	,	PUNCT
ftr-427	511	3	a	a	DET
ftr-427	511	4	taxpayer	taxpayer	NOUN
ftr-427	511	5	is	be	AUX
ftr-427	511	6	able	able	ADJ
ftr-427	511	7	to	to	PART
ftr-427	511	8	contribute	contribute	VERB
ftr-427	511	9	$	$	SYM
ftr-427	511	10	500	500	NUM
ftr-427	511	11	to	to	ADP
ftr-427	511	12	an	an	DET
ftr-427	511	13	education	education	NOUN
ftr-427	511	14	individual	individual	ADJ
ftr-427	511	15	retirement	retirement	NOUN
ftr-427	511	16	account	account	NOUN
ftr-427	511	17	each	each	DET
ftr-427	511	18	year	year	NOUN
ftr-427	511	19	for	for	ADP
ftr-427	511	20	beneficiaries	beneficiary	NOUN
ftr-427	511	21	younger	young	ADJ
ftr-427	511	22	than	than	ADP
ftr-427	511	23	age	age	NOUN
ftr-427	511	24	18	18	NUM
ftr-427	511	25	.	.	PUNCT
ftr-427	512	1	upon	upon	SCONJ
ftr-427	512	2	distribution	distribution	NOUN
ftr-427	512	3	,	,	PUNCT
ftr-427	512	4	any	any	DET
ftr-427	512	5	gain	gain	NOUN
ftr-427	512	6	will	will	AUX
ftr-427	512	7	be	be	AUX
ftr-427	512	8	excluded	exclude	VERB
ftr-427	512	9	from114	from114	PROPN
ftr-427	512	10	income	income	NOUN
ftr-427	512	11	provided	provide	VERB
ftr-427	512	12	that	that	SCONJ
ftr-427	512	13	they	they	PRON
ftr-427	512	14	do	do	AUX
ftr-427	512	15	not	not	PART
ftr-427	512	16	exceed	exceed	VERB
ftr-427	512	17	the	the	DET
ftr-427	512	18	qualified	qualified	ADJ
ftr-427	512	19	higher	high	ADJ
ftr-427	512	20	education	education	NOUN
ftr-427	512	21	expenses	expense	NOUN
ftr-427	512	22	.	.	PUNCT
ftr-427	513	1	the	the	DET
ftr-427	513	2	contribution	contribution	NOUN
ftr-427	513	3	limit	limit	NOUN
ftr-427	513	4	is	be	AUX
ftr-427	513	5	phased	phase	VERB
ftr-427	513	6	out	out	ADP
ftr-427	513	7	for	for	ADP
ftr-427	513	8	single	single	ADJ
ftr-427	513	9	taxpayers	taxpayer	NOUN
ftr-427	513	10	with115	with115	PROPN
ftr-427	513	11	adjusted	adjust	VERB
ftr-427	513	12	gross	gross	ADJ
ftr-427	513	13	income	income	NOUN
ftr-427	513	14	more	more	ADJ
ftr-427	513	15	than	than	ADP
ftr-427	513	16	$	$	SYM
ftr-427	513	17	95,000	95,000	NUM
ftr-427	513	18	but	but	CCONJ
ftr-427	513	19	less	less	ADJ
ftr-427	513	20	than	than	ADP
ftr-427	513	21	$	$	SYM
ftr-427	513	22	110,000	110,000	NUM
ftr-427	513	23	.	.	PUNCT
ftr-427	514	1	second,116	second,116	ADV
ftr-427	515	1	112	112	NUM
ftr-427	515	2	.	.	PUNCT
ftr-427	516	1	see	see	VERB
ftr-427	516	2	irc	irc	PROPN
ftr-427	516	3	§	§	PROPN
ftr-427	516	4	68	68	NUM
ftr-427	516	5	.	.	NOUN
ftr-427	516	6	113	113	NUM
ftr-427	516	7	.	.	PUNCT
ftr-427	517	1	u.s	u.s	PROPN
ftr-427	517	2	.	.	PROPN
ftr-427	517	3	census	census	PROPN
ftr-427	517	4	bureau	bureau	PROPN
ftr-427	517	5	,	,	PUNCT
ftr-427	517	6	money	money	NOUN
ftr-427	517	7	income	income	NOUN
ftr-427	517	8	in	in	ADP
ftr-427	517	9	the	the	DET
ftr-427	517	10	united	united	PROPN
ftr-427	517	11	states	states	PROPN
ftr-427	517	12	:	:	PUNCT
ftr-427	517	13	1998	1998	NUM
ftr-427	517	14	;	;	PUNCT
ftr-427	517	15	current	current	ADJ
ftr-427	517	16	population	population	NOUN
ftr-427	517	17	reports	report	VERB
ftr-427	517	18	,	,	PUNCT
ftr-427	517	19	at	at	ADP
ftr-427	517	20	xi	xi	PROPN
ftr-427	517	21	(	(	PUNCT
ftr-427	517	22	sept	sept	PROPN
ftr-427	517	23	.	.	PROPN
ftr-427	517	24	1999	1999	NUM
ftr-427	517	25	)	)	PUNCT
ftr-427	517	26	.	.	PUNCT
ftr-427	518	1	114	114	NUM
ftr-427	518	2	.	.	PUNCT
ftr-427	518	3	irc	irc	PROPN
ftr-427	518	4	§	§	PROPN
ftr-427	518	5	530(b)(1)(a)(ii	530(b)(1)(a)(ii	NUM
ftr-427	518	6	)	)	PUNCT
ftr-427	518	7	&	&	CCONJ
ftr-427	518	8	(	(	PUNCT
ftr-427	518	9	iii	iii	NOUN
ftr-427	518	10	)	)	PUNCT
ftr-427	518	11	.	.	PUNCT
ftr-427	519	1	115	115	NUM
ftr-427	519	2	.	.	PUNCT
ftr-427	520	1	see	see	VERB
ftr-427	520	2	i	i	PRON
ftr-427	520	3	d.	d.	PROPN
ftr-427	520	4	§	§	PROPN
ftr-427	520	5	530(a	530(a	PROPN
ftr-427	520	6	)	)	PUNCT
ftr-427	520	7	.	.	PUNCT
ftr-427	521	1	“	"	PUNCT
ftr-427	521	2	qualified	qualified	ADJ
ftr-427	521	3	higher	high	ADJ
ftr-427	521	4	education	education	NOUN
ftr-427	521	5	expenses	expense	NOUN
ftr-427	521	6	”	"	PUNCT
ftr-427	521	7	generally	generally	ADV
ftr-427	521	8	mean	mean	VERB
ftr-427	521	9	tuition	tuition	NOUN
ftr-427	521	10	,	,	PUNCT
ftr-427	521	11	fees	fee	NOUN
ftr-427	521	12	,	,	PUNCT
ftr-427	521	13	books	book	NOUN
ftr-427	521	14	,	,	PUNCT
ftr-427	521	15	supplies	supply	NOUN
ftr-427	521	16	and	and	CCONJ
ftr-427	521	17	other	other	ADJ
ftr-427	521	18	required	require	VERB
ftr-427	521	19	equipment	equipment	NOUN
ftr-427	521	20	to	to	ADP
ftr-427	521	21	the	the	DET
ftr-427	521	22	extent	extent	NOUN
ftr-427	521	23	the	the	DET
ftr-427	521	24	beneficiary	beneficiary	NOUN
ftr-427	521	25	did	do	AUX
ftr-427	521	26	not	not	PART
ftr-427	521	27	claim	claim	VERB
ftr-427	521	28	the	the	DET
ftr-427	521	29	hope	hope	NOUN
ftr-427	521	30	credit	credit	NOUN
ftr-427	521	31	or	or	CCONJ
ftr-427	521	32	the	the	DET
ftr-427	521	33	lifetime	lifetime	NOUN
ftr-427	521	34	learning	learn	VERB
ftr-427	521	35	credit	credit	NOUN
ftr-427	521	36	.	.	PUNCT
ftr-427	522	1	i	i	PRON
ftr-427	522	2	d.	d.	PROPN
ftr-427	522	3	§	§	PROPN
ftr-427	522	4	§	§	PROPN
ftr-427	522	5	529(e)(3)(a	529(e)(3)(a	PROPN
ftr-427	522	6	)	)	PUNCT
ftr-427	522	7	&	&	CCONJ
ftr-427	522	8	530(b)(2)(a	530(b)(2)(a	NUM
ftr-427	522	9	)	)	PUNCT
ftr-427	522	10	.	.	PUNCT
ftr-427	523	1	116	116	NUM
ftr-427	523	2	.	.	PUNCT
ftr-427	524	1	i	i	PRON
ftr-427	524	2	d.	d.	PROPN
ftr-427	524	3	§	§	PROPN
ftr-427	524	4	530(c)(1	530(c)(1	NUM
ftr-427	524	5	)	)	PUNCT
ftr-427	524	6	.	.	PUNCT
ftr-427	525	1	for	for	ADP
ftr-427	525	2	taxpayers	taxpayer	NOUN
ftr-427	525	3	filing	file	VERB
ftr-427	525	4	joint	joint	ADJ
ftr-427	525	5	returns	return	NOUN
ftr-427	525	6	,	,	PUNCT
ftr-427	525	7	the	the	DET
ftr-427	525	8	contribution	contribution	NOUN
ftr-427	525	9	is	be	AUX
ftr-427	525	10	phased	phase	VERB
ftr-427	525	11	out	out	ADP
ftr-427	525	12	where	where	SCONJ
ftr-427	525	13	adjusted	adjust	VERB
ftr-427	525	14	gross	gross	ADJ
ftr-427	525	15	income	income	NOUN
ftr-427	525	16	exceeds	exceed	VERB
ftr-427	525	17	$	$	SYM
ftr-427	525	18	150,000	150,000	NUM
ftr-427	525	19	and	and	CCONJ
ftr-427	525	20	less	less	ADJ
ftr-427	525	21	than	than	ADP
ftr-427	525	22	$	$	SYM
ftr-427	525	23	160,000	160,000	NUM
ftr-427	525	24	.	.	PUNCT
ftr-427	526	1	i	i	PRON
ftr-427	526	2	d.	d.	PROPN
ftr-427	526	3	20	20	NUM
ftr-427	526	4	florida	florida	PROPN
ftr-427	526	5	tax	tax	NOUN
ftr-427	526	6	review	review	NOUN
ftr-427	527	1	[	[	X
ftr-427	527	2	vol	vol	NOUN
ftr-427	527	3	.	.	PUNCT
ftr-427	528	1	5:1	5:1	NUM
ftr-427	529	1	congress	congress	PROPN
ftr-427	529	2	enacted	enact	VERB
ftr-427	529	3	the	the	DET
ftr-427	529	4	hope	hope	NOUN
ftr-427	529	5	scholarship	scholarship	NOUN
ftr-427	529	6	credit	credit	NOUN
ftr-427	529	7	and	and	CCONJ
ftr-427	529	8	the	the	DET
ftr-427	529	9	lifetime	lifetime	NOUN
ftr-427	529	10	learning	learn	VERB
ftr-427	529	11	credit	credit	NOUN
ftr-427	529	12	.	.	PUNCT
ftr-427	530	1	the	the	DET
ftr-427	530	2	hope	hope	PROPN
ftr-427	530	3	scholarship	scholarship	NOUN
ftr-427	530	4	credit	credit	NOUN
ftr-427	530	5	provides	provide	VERB
ftr-427	530	6	a	a	DET
ftr-427	530	7	nonrefundable	nonrefundable	ADJ
ftr-427	530	8	credit	credit	NOUN
ftr-427	530	9	up	up	ADP
ftr-427	530	10	to117	to117	NUM
ftr-427	530	11	$	$	SYM
ftr-427	530	12	1,500	1,500	NUM
ftr-427	530	13	per	per	ADP
ftr-427	530	14	student	student	NOUN
ftr-427	530	15	for	for	ADP
ftr-427	530	16	the	the	DET
ftr-427	530	17	first	first	ADJ
ftr-427	530	18	two	two	NUM
ftr-427	530	19	years	year	NOUN
ftr-427	530	20	of	of	ADP
ftr-427	530	21	postsecondary	postsecondary	ADJ
ftr-427	530	22	education	education	NOUN
ftr-427	530	23	.	.	PUNCT
ftr-427	531	1	the118	the118	PROPN
ftr-427	531	2	lifetime	lifetime	NOUN
ftr-427	531	3	learning	learning	NOUN
ftr-427	531	4	credit	credit	NOUN
ftr-427	531	5	provides	provide	VERB
ftr-427	531	6	a	a	DET
ftr-427	531	7	nonrefundable	nonrefundable	ADJ
ftr-427	531	8	credit	credit	NOUN
ftr-427	531	9	up	up	ADP
ftr-427	531	10	to	to	PART
ftr-427	531	11	$	$	SYM
ftr-427	531	12	1,000	1,000	NUM
ftr-427	531	13	per	per	ADP
ftr-427	531	14	taxpayer	taxpayer	NOUN
ftr-427	531	15	for	for	ADP
ftr-427	531	16	qualified	qualified	ADJ
ftr-427	531	17	tuition	tuition	NOUN
ftr-427	531	18	and	and	CCONJ
ftr-427	531	19	related	related	ADJ
ftr-427	531	20	expenses	expense	NOUN
ftr-427	531	21	.	.	PUNCT
ftr-427	532	1	during	during	ADP
ftr-427	532	2	a	a	DET
ftr-427	532	3	tax	tax	NOUN
ftr-427	532	4	year	year	NOUN
ftr-427	532	5	,	,	PUNCT
ftr-427	532	6	a119	a119	PROPN
ftr-427	532	7	taxpayer	taxpayer	NOUN
ftr-427	532	8	may	may	AUX
ftr-427	532	9	elect	elect	VERB
ftr-427	532	10	only	only	ADV
ftr-427	532	11	one	one	NUM
ftr-427	532	12	of	of	ADP
ftr-427	532	13	the	the	DET
ftr-427	532	14	foregoing	forego	VERB
ftr-427	532	15	tax	tax	NOUN
ftr-427	532	16	benefits	benefit	NOUN
ftr-427	532	17	per	per	ADP
ftr-427	532	18	student	student	NOUN
ftr-427	532	19	.	.	PUNCT
ftr-427	533	1	the120	the120	ADJ
ftr-427	533	2	credits	credit	NOUN
ftr-427	533	3	are	be	AUX
ftr-427	533	4	phased	phase	VERB
ftr-427	533	5	out	out	ADP
ftr-427	533	6	if	if	SCONJ
ftr-427	533	7	the	the	DET
ftr-427	533	8	taxpayer	taxpayer	NOUN
ftr-427	533	9	’s	’s	PART
ftr-427	533	10	modified	modify	VERB
ftr-427	533	11	adjusted	adjust	VERB
ftr-427	533	12	gross	gross	ADJ
ftr-427	533	13	income	income	NOUN
ftr-427	533	14	is	be	AUX
ftr-427	533	15	between	between	ADP
ftr-427	533	16	$	$	SYM
ftr-427	533	17	40,000	40,000	NUM
ftr-427	533	18	and	and	CCONJ
ftr-427	533	19	$	$	SYM
ftr-427	533	20	50,000	50,000	NUM
ftr-427	533	21	.	.	PUNCT
ftr-427	534	1	congress	congress	PROPN
ftr-427	534	2	also	also	ADV
ftr-427	534	3	enacted	enact	VERB
ftr-427	534	4	a	a	DET
ftr-427	534	5	provision	provision	NOUN
ftr-427	534	6	that121	that121	PRON
ftr-427	534	7	allowed	allow	VERB
ftr-427	534	8	taxpayers	taxpayer	NOUN
ftr-427	534	9	to	to	PART
ftr-427	534	10	deduct	deduct	VERB
ftr-427	534	11	interest	interest	NOUN
ftr-427	534	12	on	on	ADP
ftr-427	534	13	educational	educational	ADJ
ftr-427	534	14	loans	loan	NOUN
ftr-427	534	15	.	.	PUNCT
ftr-427	535	1	under	under	ADP
ftr-427	535	2	this122	this122	DET
ftr-427	535	3	provision	provision	NOUN
ftr-427	535	4	,	,	PUNCT
ftr-427	535	5	taxpayers	taxpayer	NOUN
ftr-427	535	6	are	be	AUX
ftr-427	535	7	able	able	ADJ
ftr-427	535	8	to	to	PART
ftr-427	535	9	deduct	deduct	VERB
ftr-427	535	10	up	up	ADP
ftr-427	535	11	to	to	PART
ftr-427	535	12	$	$	SYM
ftr-427	535	13	2,000	2,000	NUM
ftr-427	535	14	for	for	ADP
ftr-427	535	15	interest	interest	NOUN
ftr-427	535	16	paid	pay	VERB
ftr-427	535	17	on	on	ADP
ftr-427	535	18	any	any	DET
ftr-427	535	19	qualified	qualified	ADJ
ftr-427	535	20	education	education	NOUN
ftr-427	535	21	loan	loan	NOUN
ftr-427	535	22	during	during	ADP
ftr-427	535	23	the	the	DET
ftr-427	535	24	first	first	ADJ
ftr-427	535	25	60	60	NUM
ftr-427	535	26	days	day	NOUN
ftr-427	535	27	that	that	PRON
ftr-427	535	28	interest	interest	NOUN
ftr-427	535	29	payments	payment	NOUN
ftr-427	535	30	are	be	AUX
ftr-427	535	31	required	require	VERB
ftr-427	535	32	.	.	PUNCT
ftr-427	536	1	the	the	DET
ftr-427	536	2	deduction	deduction	NOUN
ftr-427	536	3	is	be	AUX
ftr-427	536	4	phased	phase	VERB
ftr-427	536	5	out	out	ADP
ftr-427	536	6	if	if	SCONJ
ftr-427	536	7	the	the	DET
ftr-427	536	8	taxpayer	taxpayer	NOUN
ftr-427	536	9	’s	’s	PART
ftr-427	536	10	modified	modify	VERB
ftr-427	536	11	adjusted123	adjusted123	PROPN
ftr-427	536	12	gross	gross	ADJ
ftr-427	536	13	income	income	NOUN
ftr-427	536	14	is	be	AUX
ftr-427	536	15	between	between	ADP
ftr-427	536	16	$	$	SYM
ftr-427	536	17	40,000	40,000	NUM
ftr-427	536	18	and	and	CCONJ
ftr-427	536	19	$	$	SYM
ftr-427	536	20	55,000.124	55,000.124	NOUN
ftr-427	536	21	in	in	ADP
ftr-427	536	22	addition	addition	NOUN
ftr-427	536	23	,	,	PUNCT
ftr-427	536	24	congress	congress	PROPN
ftr-427	536	25	has	have	AUX
ftr-427	536	26	also	also	ADV
ftr-427	536	27	enacted	enact	VERB
ftr-427	536	28	tax	tax	NOUN
ftr-427	536	29	incentives	incentive	NOUN
ftr-427	536	30	to	to	PART
ftr-427	536	31	increase	increase	VERB
ftr-427	536	32	the	the	DET
ftr-427	536	33	savings	saving	NOUN
ftr-427	536	34	rate	rate	NOUN
ftr-427	536	35	of	of	ADP
ftr-427	536	36	lower	low	ADJ
ftr-427	536	37	to	to	ADP
ftr-427	536	38	middle	middle	ADJ
ftr-427	536	39	income	income	NOUN
ftr-427	536	40	taxpayers	taxpayer	NOUN
ftr-427	536	41	.	.	PUNCT
ftr-427	537	1	congress	congress	PROPN
ftr-427	537	2	enacted	enact	VERB
ftr-427	537	3	roth125	roth125	PROPN
ftr-427	537	4	iras	ira	NOUN
ftr-427	537	5	during	during	ADP
ftr-427	537	6	1997	1997	NUM
ftr-427	537	7	to	to	PART
ftr-427	537	8	encourage	encourage	VERB
ftr-427	537	9	savings	saving	NOUN
ftr-427	537	10	.	.	PUNCT
ftr-427	538	1	like	like	ADP
ftr-427	538	2	other	other	ADJ
ftr-427	538	3	iras	ira	NOUN
ftr-427	538	4	,	,	PUNCT
ftr-427	538	5	the	the	DET
ftr-427	538	6	maximum	maximum	ADJ
ftr-427	538	7	amount	amount	NOUN
ftr-427	538	8	taxpayers	taxpayer	NOUN
ftr-427	538	9	can	can	AUX
ftr-427	538	10	contribute	contribute	VERB
ftr-427	538	11	to	to	ADP
ftr-427	538	12	a	a	DET
ftr-427	538	13	roth	roth	PROPN
ftr-427	538	14	ira	ira	PROPN
ftr-427	538	15	is	be	AUX
ftr-427	538	16	$	$	SYM
ftr-427	538	17	2,000	2,000	NUM
ftr-427	538	18	per	per	ADP
ftr-427	538	19	year	year	NOUN
ftr-427	538	20	.	.	PUNCT
ftr-427	539	1	there	there	PRON
ftr-427	539	2	are	be	VERB
ftr-427	539	3	several126	several126	PROPN
ftr-427	539	4	differences	difference	NOUN
ftr-427	539	5	between	between	ADP
ftr-427	539	6	traditional	traditional	ADJ
ftr-427	539	7	iras	ira	NOUN
ftr-427	539	8	and	and	CCONJ
ftr-427	539	9	roth	roth	PROPN
ftr-427	539	10	iras	ira	NOUN
ftr-427	539	11	.	.	PUNCT
ftr-427	540	1	higher	high	ADJ
ftr-427	540	2	income	income	NOUN
ftr-427	540	3	taxpayers	taxpayer	NOUN
ftr-427	540	4	are	be	AUX
ftr-427	540	5	able	able	ADJ
ftr-427	540	6	to	to	PART
ftr-427	540	7	contribute	contribute	VERB
ftr-427	540	8	to	to	ADP
ftr-427	540	9	roth	roth	NOUN
ftr-427	540	10	iras	ira	NOUN
ftr-427	540	11	but	but	CCONJ
ftr-427	540	12	are	be	AUX
ftr-427	540	13	precluded	preclude	VERB
ftr-427	540	14	from	from	ADP
ftr-427	540	15	making	make	VERB
ftr-427	540	16	deductible	deductible	ADJ
ftr-427	540	17	contributions	contribution	NOUN
ftr-427	540	18	to	to	ADP
ftr-427	540	19	traditional	traditional	ADJ
ftr-427	540	20	iras	ira	NOUN
ftr-427	540	21	.	.	PUNCT
ftr-427	541	1	the	the	DET
ftr-427	541	2	yearly	yearly	ADJ
ftr-427	541	3	contribution	contribution	NOUN
ftr-427	541	4	amount	amount	NOUN
ftr-427	541	5	to	to	ADP
ftr-427	541	6	roth	roth	PROPN
ftr-427	541	7	iras	ira	NOUN
ftr-427	541	8	is	be	AUX
ftr-427	541	9	phased	phase	VERB
ftr-427	541	10	out	out	ADP
ftr-427	541	11	for	for	ADP
ftr-427	541	12	individual	individual	ADJ
ftr-427	541	13	taxpayers	taxpayer	NOUN
ftr-427	541	14	with	with	ADP
ftr-427	541	15	adjusted	adjust	VERB
ftr-427	541	16	gross	gross	ADJ
ftr-427	541	17	incomes	income	NOUN
ftr-427	541	18	between	between	ADP
ftr-427	541	19	117	117	NUM
ftr-427	541	20	.	.	PUNCT
ftr-427	542	1	see	see	VERB
ftr-427	542	2	i	i	PRON
ftr-427	542	3	d.	d.	PROPN
ftr-427	542	4	§	§	PROPN
ftr-427	542	5	25a(a	25a(a	NUM
ftr-427	542	6	)	)	PUNCT
ftr-427	542	7	.	.	PUNCT
ftr-427	543	1	118	118	NUM
ftr-427	543	2	.	.	PUNCT
ftr-427	543	3	see	see	VERB
ftr-427	543	4	i	i	PRON
ftr-427	543	5	d.	d.	PROPN
ftr-427	543	6	§	§	PROPN
ftr-427	543	7	25a(b)(1	25a(b)(1	PROPN
ftr-427	543	8	)	)	PUNCT
ftr-427	543	9	.	.	PUNCT
ftr-427	544	1	119	119	NUM
ftr-427	544	2	.	.	PUNCT
ftr-427	545	1	see	see	VERB
ftr-427	545	2	i	i	PRON
ftr-427	545	3	d.	d.	PROPN
ftr-427	545	4	§	§	PROPN
ftr-427	545	5	25a(c)(1	25a(c)(1	NUM
ftr-427	545	6	)	)	PUNCT
ftr-427	545	7	.	.	PUNCT
ftr-427	546	1	120	120	NUM
ftr-427	546	2	.	.	PUNCT
ftr-427	546	3	see	see	VERB
ftr-427	546	4	i	i	PRON
ftr-427	546	5	d.	d.	PROPN
ftr-427	546	6	§	§	PROPN
ftr-427	546	7	25a(c)(2	25a(c)(2	PROPN
ftr-427	546	8	)	)	PUNCT
ftr-427	546	9	&	&	CCONJ
ftr-427	546	10	(	(	PUNCT
ftr-427	546	11	e)(2	e)(2	NOUN
ftr-427	546	12	)	)	PUNCT
ftr-427	546	13	.	.	PUNCT
ftr-427	547	1	121	121	NUM
ftr-427	547	2	.	.	PUNCT
ftr-427	548	1	i	i	PRON
ftr-427	548	2	d.	d.	PROPN
ftr-427	548	3	§	§	PROPN
ftr-427	548	4	25a(d	25a(d	NUM
ftr-427	548	5	)	)	PUNCT
ftr-427	548	6	.	.	PUNCT
ftr-427	549	1	for	for	ADP
ftr-427	549	2	taxpayers	taxpayer	NOUN
ftr-427	549	3	filing	file	VERB
ftr-427	549	4	a	a	DET
ftr-427	549	5	joint	joint	ADJ
ftr-427	549	6	return	return	NOUN
ftr-427	549	7	the	the	DET
ftr-427	549	8	credits	credit	NOUN
ftr-427	549	9	are	be	AUX
ftr-427	549	10	phased	phase	VERB
ftr-427	549	11	out	out	ADP
ftr-427	549	12	where	where	SCONJ
ftr-427	549	13	modified	modify	VERB
ftr-427	549	14	adjusted	adjust	VERB
ftr-427	549	15	gross	gross	ADJ
ftr-427	549	16	income	income	NOUN
ftr-427	549	17	is	be	AUX
ftr-427	549	18	between	between	ADP
ftr-427	549	19	$	$	SYM
ftr-427	549	20	80,000	80,000	NUM
ftr-427	549	21	and	and	CCONJ
ftr-427	549	22	$	$	SYM
ftr-427	549	23	100,000	100,000	NUM
ftr-427	549	24	.	.	PUNCT
ftr-427	550	1	i	i	PRON
ftr-427	550	2	d.	d.	PROPN
ftr-427	550	3	122	122	NUM
ftr-427	550	4	.	.	PUNCT
ftr-427	551	1	see	see	VERB
ftr-427	551	2	i	i	PRON
ftr-427	551	3	d.	d.	PROPN
ftr-427	551	4	§	§	PROPN
ftr-427	551	5	221	221	NUM
ftr-427	551	6	.	.	PUNCT
ftr-427	552	1	123	123	NUM
ftr-427	552	2	.	.	PUNCT
ftr-427	553	1	i	i	PRON
ftr-427	553	2	d.	d.	PROPN
ftr-427	553	3	§	§	PROPN
ftr-427	553	4	221(b)(1	221(b)(1	PROPN
ftr-427	553	5	)	)	PUNCT
ftr-427	553	6	&	&	CCONJ
ftr-427	553	7	(	(	PUNCT
ftr-427	553	8	d	d	NOUN
ftr-427	553	9	)	)	PUNCT
ftr-427	553	10	.	.	PUNCT
ftr-427	554	1	124	124	NUM
ftr-427	554	2	.	.	PUNCT
ftr-427	555	1	i	i	PRON
ftr-427	555	2	d.	d.	PROPN
ftr-427	555	3	§	§	PROPN
ftr-427	555	4	221(b)(2	221(b)(2	PROPN
ftr-427	555	5	)	)	PUNCT
ftr-427	555	6	.	.	PUNCT
ftr-427	556	1	for	for	ADP
ftr-427	556	2	taxpayers	taxpayer	NOUN
ftr-427	556	3	filing	file	VERB
ftr-427	556	4	a	a	DET
ftr-427	556	5	joint	joint	ADJ
ftr-427	556	6	return	return	NOUN
ftr-427	556	7	,	,	PUNCT
ftr-427	556	8	the	the	DET
ftr-427	556	9	deduction	deduction	NOUN
ftr-427	556	10	is	be	AUX
ftr-427	556	11	phased	phase	VERB
ftr-427	556	12	out	out	ADP
ftr-427	556	13	where	where	SCONJ
ftr-427	556	14	modified	modify	VERB
ftr-427	556	15	adjusted	adjust	VERB
ftr-427	556	16	gross	gross	ADJ
ftr-427	556	17	income	income	NOUN
ftr-427	556	18	is	be	AUX
ftr-427	556	19	between	between	ADP
ftr-427	556	20	$	$	SYM
ftr-427	556	21	60,000	60,000	NUM
ftr-427	556	22	and	and	CCONJ
ftr-427	556	23	$	$	SYM
ftr-427	556	24	75,000	75,000	NUM
ftr-427	556	25	.	.	PUNCT
ftr-427	557	1	i	i	PRON
ftr-427	557	2	d.	d.	PROPN
ftr-427	557	3	125	125	NUM
ftr-427	557	4	.	.	PUNCT
ftr-427	558	1	the	the	DET
ftr-427	558	2	current	current	ADJ
ftr-427	558	3	income	income	NOUN
ftr-427	558	4	tax	tax	NOUN
ftr-427	558	5	structure	structure	NOUN
ftr-427	558	6	encourages	encourage	VERB
ftr-427	558	7	savings	saving	NOUN
ftr-427	558	8	and	and	CCONJ
ftr-427	558	9	investments	investment	NOUN
ftr-427	558	10	similar	similar	ADJ
ftr-427	558	11	to	to	ADP
ftr-427	558	12	a	a	DET
ftr-427	558	13	consumption	consumption	NOUN
ftr-427	558	14	tax	tax	NOUN
ftr-427	558	15	.	.	PUNCT
ftr-427	559	1	under	under	ADP
ftr-427	559	2	a	a	DET
ftr-427	559	3	cash	cash	NOUN
ftr-427	559	4	flow	flow	NOUN
ftr-427	559	5	method	method	NOUN
ftr-427	559	6	,	,	PUNCT
ftr-427	559	7	like	like	ADP
ftr-427	559	8	the	the	DET
ftr-427	559	9	unlimited	unlimited	ADJ
ftr-427	559	10	savings	saving	NOUN
ftr-427	559	11	account	account	NOUN
ftr-427	559	12	tax	tax	NOUN
ftr-427	559	13	,	,	PUNCT
ftr-427	559	14	taxpayers	taxpayer	NOUN
ftr-427	559	15	would	would	AUX
ftr-427	559	16	deduct	deduct	VERB
ftr-427	559	17	the	the	DET
ftr-427	559	18	amount	amount	NOUN
ftr-427	559	19	put	put	VERB
ftr-427	559	20	into	into	ADP
ftr-427	559	21	savings	saving	NOUN
ftr-427	559	22	or	or	CCONJ
ftr-427	559	23	investment	investment	NOUN
ftr-427	559	24	vehicles	vehicle	NOUN
ftr-427	559	25	from	from	ADP
ftr-427	559	26	their	their	PRON
ftr-427	559	27	gross	gross	ADJ
ftr-427	559	28	income	income	NOUN
ftr-427	559	29	,	,	PUNCT
ftr-427	559	30	thus	thus	ADV
ftr-427	559	31	avoiding	avoid	VERB
ftr-427	559	32	taxation	taxation	NOUN
ftr-427	559	33	on	on	ADP
ftr-427	559	34	that	that	DET
ftr-427	559	35	income	income	NOUN
ftr-427	559	36	until	until	SCONJ
ftr-427	559	37	consumed	consume	VERB
ftr-427	559	38	.	.	PUNCT
ftr-427	560	1	j.	j.	PROPN
ftr-427	560	2	clifton	clifton	PROPN
ftr-427	560	3	fleming	fleming	PROPN
ftr-427	560	4	,	,	PUNCT
ftr-427	560	5	jr	jr	PROPN
ftr-427	560	6	.	.	PROPN
ftr-427	560	7	,	,	PUNCT
ftr-427	560	8	the	the	DET
ftr-427	560	9	deceptively	deceptively	ADV
ftr-427	560	10	disparate	disparate	ADJ
ftr-427	560	11	treatment	treatment	NOUN
ftr-427	560	12	of	of	ADP
ftr-427	560	13	business	business	NOUN
ftr-427	560	14	and	and	CCONJ
ftr-427	560	15	investment	investment	NOUN
ftr-427	560	16	interest	interest	NOUN
ftr-427	560	17	expense	expense	NOUN
ftr-427	560	18	under	under	ADP
ftr-427	560	19	a	a	DET
ftr-427	560	20	cash	cash	NOUN
ftr-427	560	21	-	-	PUNCT
ftr-427	560	22	flow	flow	NOUN
ftr-427	560	23	consumption	consumption	NOUN
ftr-427	560	24	tax	tax	NOUN
ftr-427	560	25	and	and	CCONJ
ftr-427	560	26	a	a	DET
ftr-427	560	27	schanz	schanz	NOUN
ftr-427	560	28	-	-	PUNCT
ftr-427	560	29	haigsimons	haigsimon	NOUN
ftr-427	560	30	income	income	NOUN
ftr-427	560	31	tax	tax	NOUN
ftr-427	560	32	,	,	PUNCT
ftr-427	560	33	3	3	NUM
ftr-427	560	34	fla	fla	NOUN
ftr-427	560	35	.	.	PUNCT
ftr-427	561	1	tax	tax	PROPN
ftr-427	561	2	rev	rev	PROPN
ftr-427	561	3	.	.	PROPN
ftr-427	561	4	544	544	NUM
ftr-427	561	5	(	(	PUNCT
ftr-427	561	6	1997	1997	NUM
ftr-427	561	7	)	)	PUNCT
ftr-427	561	8	;	;	PUNCT
ftr-427	561	9	see	see	VERB
ftr-427	561	10	lester	lester	PROPN
ftr-427	561	11	b.	b.	PROPN
ftr-427	561	12	snyder	snyder	PROPN
ftr-427	561	13	&	&	CCONJ
ftr-427	561	14	roger	roger	PROPN
ftr-427	561	15	j.	j.	PROPN
ftr-427	561	16	higgins	higgins	PROPN
ftr-427	561	17	,	,	PUNCT
ftr-427	561	18	evaluating	evaluate	VERB
ftr-427	561	19	the	the	DET
ftr-427	561	20	consumption	consumption	NOUN
ftr-427	561	21	tax	tax	NOUN
ftr-427	561	22	proposals	proposal	NOUN
ftr-427	561	23	:	:	PUNCT
ftr-427	561	24	changes	change	NOUN
ftr-427	561	25	in	in	ADP
ftr-427	561	26	the	the	DET
ftr-427	561	27	taxation	taxation	NOUN
ftr-427	561	28	of	of	ADP
ftr-427	561	29	interspousal	interspousal	NOUN
ftr-427	561	30	transactions	transaction	NOUN
ftr-427	561	31	,	,	PUNCT
ftr-427	561	32	use	use	NOUN
ftr-427	561	33	of	of	ADP
ftr-427	561	34	trusts	trust	NOUN
ftr-427	561	35	,	,	PUNCT
ftr-427	561	36	and	and	CCONJ
ftr-427	561	37	revising	revise	VERB
ftr-427	561	38	the	the	DET
ftr-427	561	39	meaning	meaning	NOUN
ftr-427	561	40	of	of	ADP
ftr-427	561	41	“	"	PUNCT
ftr-427	561	42	tax	tax	NOUN
ftr-427	561	43	planning	planning	NOUN
ftr-427	561	44	,	,	PUNCT
ftr-427	561	45	”	"	PUNCT
ftr-427	561	46	33	33	NUM
ftr-427	561	47	san	san	PROPN
ftr-427	561	48	diego	diego	PROPN
ftr-427	561	49	l.	l.	PROPN
ftr-427	561	50	rev	rev	PROPN
ftr-427	561	51	.	.	PROPN
ftr-427	561	52	1485	1485	NUM
ftr-427	561	53	,	,	PUNCT
ftr-427	561	54	1487	1487	NUM
ftr-427	561	55	(	(	PUNCT
ftr-427	561	56	1996	1996	NUM
ftr-427	561	57	)	)	PUNCT
ftr-427	562	1	(	(	PUNCT
ftr-427	562	2	discussing	discuss	VERB
ftr-427	562	3	tax	tax	NOUN
ftr-427	562	4	proposals	proposal	NOUN
ftr-427	562	5	that	that	PRON
ftr-427	562	6	would	would	AUX
ftr-427	562	7	either	either	CCONJ
ftr-427	562	8	exclude	exclude	VERB
ftr-427	562	9	investment	investment	NOUN
ftr-427	562	10	income	income	NOUN
ftr-427	562	11	from	from	ADP
ftr-427	562	12	gross	gross	ADJ
ftr-427	562	13	income	income	NOUN
ftr-427	562	14	or	or	CCONJ
ftr-427	562	15	allow	allow	VERB
ftr-427	562	16	full	full	ADJ
ftr-427	562	17	deduction	deduction	NOUN
ftr-427	562	18	for	for	ADP
ftr-427	562	19	investment	investment	NOUN
ftr-427	562	20	income	income	NOUN
ftr-427	562	21	)	)	PUNCT
ftr-427	562	22	.	.	PUNCT
ftr-427	563	1	126	126	NUM
ftr-427	563	2	.	.	PUNCT
ftr-427	563	3	regs	regs	PROPN
ftr-427	563	4	.	.	PUNCT
ftr-427	564	1	§	§	PROPN
ftr-427	564	2	1.408a-3	1.408a-3	NUM
ftr-427	564	3	,	,	PUNCT
ftr-427	564	4	q&a	q&a	PROPN
ftr-427	564	5	3(b	3(b	NUM
ftr-427	564	6	)	)	PUNCT
ftr-427	564	7	.	.	PUNCT
ftr-427	565	1	2001	2001	NUM
ftr-427	565	2	]	]	PUNCT
ftr-427	566	1	the	the	DET
ftr-427	566	2	widening	widen	VERB
ftr-427	566	3	gap	gap	NOUN
ftr-427	566	4	under	under	ADP
ftr-427	566	5	the	the	DET
ftr-427	566	6	internal	internal	ADJ
ftr-427	566	7	revenue	revenue	NOUN
ftr-427	566	8	code	code	NOUN
ftr-427	566	9	21	21	NUM
ftr-427	566	10	$	$	SYM
ftr-427	566	11	95,000	95,000	NUM
ftr-427	566	12	and	and	CCONJ
ftr-427	566	13	$	$	SYM
ftr-427	566	14	110,000	110,000	NUM
ftr-427	566	15	,	,	PUNCT
ftr-427	566	16	while	while	SCONJ
ftr-427	566	17	the	the	DET
ftr-427	566	18	maximum	maximum	ADJ
ftr-427	566	19	contribution	contribution	NOUN
ftr-427	566	20	amount	amount	NOUN
ftr-427	566	21	for	for	ADP
ftr-427	566	22	ordinary127	ordinary127	PROPN
ftr-427	566	23	deductible	deductible	ADJ
ftr-427	566	24	iras	ira	NOUN
ftr-427	566	25	is	be	AUX
ftr-427	566	26	phased	phase	VERB
ftr-427	566	27	out	out	ADP
ftr-427	566	28	where	where	SCONJ
ftr-427	566	29	adjusted	adjust	VERB
ftr-427	566	30	gross	gross	ADJ
ftr-427	566	31	income	income	NOUN
ftr-427	566	32	is	be	AUX
ftr-427	566	33	between	between	ADP
ftr-427	566	34	$	$	SYM
ftr-427	566	35	32,000	32,000	NUM
ftr-427	566	36	and	and	CCONJ
ftr-427	566	37	$	$	SYM
ftr-427	566	38	42,000	42,000	NUM
ftr-427	566	39	.	.	PUNCT
ftr-427	567	1	a	a	DET
ftr-427	567	2	second	second	ADJ
ftr-427	567	3	significant	significant	ADJ
ftr-427	567	4	difference	difference	NOUN
ftr-427	567	5	between	between	ADP
ftr-427	567	6	roth	roth	PROPN
ftr-427	567	7	iras	ira	NOUN
ftr-427	567	8	and128	and128	PROPN
ftr-427	567	9	traditional	traditional	ADJ
ftr-427	567	10	iras	ira	NOUN
ftr-427	567	11	is	be	AUX
ftr-427	567	12	that	that	SCONJ
ftr-427	567	13	no	no	DET
ftr-427	567	14	deduction	deduction	NOUN
ftr-427	567	15	is	be	AUX
ftr-427	567	16	allowed	allow	VERB
ftr-427	567	17	for	for	ADP
ftr-427	567	18	amounts	amount	NOUN
ftr-427	567	19	contributed	contribute	VERB
ftr-427	567	20	to	to	ADP
ftr-427	567	21	roth	roth	PROPN
ftr-427	567	22	iras	ira	NOUN
ftr-427	567	23	while	while	SCONJ
ftr-427	567	24	deductions	deduction	NOUN
ftr-427	567	25	are	be	AUX
ftr-427	567	26	provided	provide	VERB
ftr-427	567	27	for	for	ADP
ftr-427	567	28	the	the	DET
ftr-427	567	29	traditional	traditional	ADJ
ftr-427	567	30	iras	ira	NOUN
ftr-427	567	31	.	.	PUNCT
ftr-427	568	1	finally	finally	ADV
ftr-427	568	2	,	,	PUNCT
ftr-427	568	3	if	if	SCONJ
ftr-427	568	4	a129	a129	PROPN
ftr-427	568	5	payment	payment	NOUN
ftr-427	568	6	from	from	ADP
ftr-427	568	7	a	a	DET
ftr-427	568	8	roth	roth	PROPN
ftr-427	568	9	ira	ira	PROPN
ftr-427	568	10	is	be	AUX
ftr-427	568	11	made	make	VERB
ftr-427	568	12	on	on	ADP
ftr-427	568	13	or	or	CCONJ
ftr-427	568	14	after	after	ADP
ftr-427	568	15	the	the	DET
ftr-427	568	16	day	day	NOUN
ftr-427	568	17	the	the	DET
ftr-427	568	18	contributor	contributor	NOUN
ftr-427	568	19	turns	turn	VERB
ftr-427	568	20	59½	59½	NUM
ftr-427	568	21	or	or	CCONJ
ftr-427	568	22	is	be	AUX
ftr-427	568	23	made	make	VERB
ftr-427	568	24	to	to	ADP
ftr-427	568	25	a	a	DET
ftr-427	568	26	beneficiary	beneficiary	NOUN
ftr-427	568	27	after	after	ADP
ftr-427	568	28	the	the	DET
ftr-427	568	29	contributor	contributor	NOUN
ftr-427	568	30	’s	’s	PART
ftr-427	568	31	death	death	NOUN
ftr-427	568	32	or	or	CCONJ
ftr-427	568	33	the	the	DET
ftr-427	568	34	individual	individual	NOUN
ftr-427	568	35	becomes	become	VERB
ftr-427	568	36	disabled	disabled	ADJ
ftr-427	568	37	,	,	PUNCT
ftr-427	568	38	the	the	DET
ftr-427	568	39	payment	payment	NOUN
ftr-427	568	40	is	be	AUX
ftr-427	568	41	not	not	PART
ftr-427	568	42	included	include	VERB
ftr-427	568	43	in	in	ADP
ftr-427	568	44	the	the	DET
ftr-427	568	45	contributor	contributor	NOUN
ftr-427	568	46	’s	’s	PART
ftr-427	568	47	gross	gross	PROPN
ftr-427	568	48	income.130	income.130	PROPN
ftr-427	568	49	b.	b.	PROPN
ftr-427	568	50	phase	phase	PROPN
ftr-427	568	51	-	-	PUNCT
ftr-427	568	52	out	out	NOUN
ftr-427	568	53	of	of	ADP
ftr-427	568	54	itemized	itemize	VERB
ftr-427	568	55	deductions	deduction	NOUN
ftr-427	568	56	and	and	CCONJ
ftr-427	568	57	personal	personal	ADJ
ftr-427	568	58	exemptions.—under	exemptions.—under	NOUN
ftr-427	568	59	the	the	DET
ftr-427	568	60	code	code	NOUN
ftr-427	568	61	,	,	PUNCT
ftr-427	568	62	taxpayers	taxpayer	NOUN
ftr-427	568	63	whose	whose	DET
ftr-427	568	64	adjusted	adjust	VERB
ftr-427	568	65	gross	gross	ADJ
ftr-427	568	66	income	income	NOUN
ftr-427	568	67	exceeds	exceed	VERB
ftr-427	568	68	the	the	DET
ftr-427	568	69	applicable	applicable	ADJ
ftr-427	568	70	amount	amount	NOUN
ftr-427	568	71	must	must	AUX
ftr-427	568	72	reduce	reduce	VERB
ftr-427	568	73	their	their	PRON
ftr-427	568	74	itemized	itemize	VERB
ftr-427	568	75	deductions	deduction	NOUN
ftr-427	568	76	by	by	ADP
ftr-427	568	77	a	a	DET
ftr-427	568	78	percentage.131	percentage.131	NOUN
ftr-427	568	79	during	during	ADP
ftr-427	568	80	taxable	taxable	ADJ
ftr-427	568	81	year	year	NOUN
ftr-427	568	82	1998	1998	NUM
ftr-427	568	83	,	,	PUNCT
ftr-427	568	84	4.8	4.8	NUM
ftr-427	568	85	million	million	NUM
ftr-427	568	86	taxpayers	taxpayer	NOUN
ftr-427	568	87	were	be	AUX
ftr-427	568	88	subject	subject	ADJ
ftr-427	568	89	to	to	ADP
ftr-427	568	90	the	the	DET
ftr-427	568	91	phase	phase	NOUN
ftr-427	568	92	-	-	PUNCT
ftr-427	568	93	out	out	NOUN
ftr-427	568	94	resulting	result	VERB
ftr-427	568	95	in	in	ADP
ftr-427	568	96	$	$	SYM
ftr-427	568	97	25.9	25.9	NUM
ftr-427	568	98	billion	billion	NUM
ftr-427	568	99	disallowed	disallow	VERB
ftr-427	568	100	itemized	itemize	VERB
ftr-427	568	101	deductions	deduction	NOUN
ftr-427	568	102	.	.	PUNCT
ftr-427	569	1	for	for	ADP
ftr-427	569	2	taxable	taxable	ADJ
ftr-427	569	3	year132	year132	PROPN
ftr-427	569	4	2000	2000	NUM
ftr-427	569	5	,	,	PUNCT
ftr-427	569	6	the	the	DET
ftr-427	569	7	applicable	applicable	ADJ
ftr-427	569	8	amount	amount	NOUN
ftr-427	569	9	was	be	AUX
ftr-427	569	10	$	$	SYM
ftr-427	569	11	128,950	128,950	NUM
ftr-427	569	12	for	for	ADP
ftr-427	569	13	married	married	ADJ
ftr-427	569	14	couples	couple	NOUN
ftr-427	569	15	filing	file	VERB
ftr-427	569	16	joint	joint	ADJ
ftr-427	569	17	returns	return	NOUN
ftr-427	569	18	and	and	CCONJ
ftr-427	569	19	$	$	SYM
ftr-427	569	20	64,475	64,475	NUM
ftr-427	569	21	for	for	ADP
ftr-427	569	22	married	married	ADJ
ftr-427	569	23	filing	filing	NOUN
ftr-427	569	24	separately	separately	ADV
ftr-427	569	25	.	.	PUNCT
ftr-427	570	1	133	133	NUM
ftr-427	570	2	127	127	NUM
ftr-427	570	3	.	.	PUNCT
ftr-427	571	1	irc	irc	PROPN
ftr-427	571	2	§	§	PROPN
ftr-427	571	3	408a(c)(3)(a	408a(c)(3)(a	PROPN
ftr-427	571	4	)	)	PUNCT
ftr-427	571	5	&	&	CCONJ
ftr-427	571	6	(	(	PUNCT
ftr-427	571	7	c	c	NOUN
ftr-427	571	8	)	)	PUNCT
ftr-427	571	9	.	.	PUNCT
ftr-427	572	1	for	for	ADP
ftr-427	572	2	married	married	ADJ
ftr-427	572	3	couples	couple	NOUN
ftr-427	572	4	filing	file	VERB
ftr-427	572	5	joint	joint	ADJ
ftr-427	572	6	returns	return	NOUN
ftr-427	572	7	,	,	PUNCT
ftr-427	572	8	the	the	DET
ftr-427	572	9	contribution	contribution	NOUN
ftr-427	572	10	amount	amount	NOUN
ftr-427	572	11	is	be	AUX
ftr-427	572	12	phased	phase	VERB
ftr-427	572	13	out	out	ADP
ftr-427	572	14	for	for	ADP
ftr-427	572	15	adjusted	adjust	VERB
ftr-427	572	16	gross	gross	ADJ
ftr-427	572	17	income	income	NOUN
ftr-427	572	18	between	between	ADP
ftr-427	572	19	$	$	SYM
ftr-427	572	20	150,000	150,000	NUM
ftr-427	572	21	and	and	CCONJ
ftr-427	572	22	$	$	SYM
ftr-427	572	23	160,000	160,000	NUM
ftr-427	572	24	.	.	PUNCT
ftr-427	573	1	i	i	PRON
ftr-427	573	2	d.	d.	PROPN
ftr-427	573	3	128	128	NUM
ftr-427	573	4	.	.	PUNCT
ftr-427	574	1	i	i	PRON
ftr-427	574	2	d.	d.	PROPN
ftr-427	574	3	§	§	PROPN
ftr-427	574	4	219(g)(2)(a	219(g)(2)(a	PROPN
ftr-427	574	5	)	)	PUNCT
ftr-427	574	6	&	&	CCONJ
ftr-427	574	7	(	(	PUNCT
ftr-427	574	8	b	b	NOUN
ftr-427	574	9	)	)	PUNCT
ftr-427	574	10	.	.	PUNCT
ftr-427	575	1	for	for	ADP
ftr-427	575	2	married	married	ADJ
ftr-427	575	3	taxpayers	taxpayer	NOUN
ftr-427	575	4	filing	file	VERB
ftr-427	575	5	a	a	DET
ftr-427	575	6	joint	joint	ADJ
ftr-427	575	7	return	return	NOUN
ftr-427	575	8	,	,	PUNCT
ftr-427	575	9	the	the	DET
ftr-427	575	10	maximum	maximum	ADJ
ftr-427	575	11	contribution	contribution	NOUN
ftr-427	575	12	amount	amount	NOUN
ftr-427	575	13	phases	phase	NOUN
ftr-427	575	14	out	out	ADP
ftr-427	575	15	between	between	ADP
ftr-427	575	16	$	$	SYM
ftr-427	575	17	52,000	52,000	NUM
ftr-427	575	18	and	and	CCONJ
ftr-427	575	19	$	$	SYM
ftr-427	575	20	62,000	62,000	NUM
ftr-427	575	21	.	.	PUNCT
ftr-427	576	1	i	i	PRON
ftr-427	576	2	d.	d.	PROPN
ftr-427	576	3	129	129	NUM
ftr-427	576	4	.	.	PUNCT
ftr-427	577	1	see	see	VERB
ftr-427	577	2	i	i	PRON
ftr-427	577	3	d.	d.	PROPN
ftr-427	577	4	§	§	PROPN
ftr-427	577	5	408a(c)(1	408a(c)(1	PROPN
ftr-427	577	6	)	)	PUNCT
ftr-427	577	7	.	.	PUNCT
ftr-427	578	1	130	130	NUM
ftr-427	578	2	.	.	PUNCT
ftr-427	579	1	see	see	VERB
ftr-427	579	2	i	i	PRON
ftr-427	579	3	d.	d.	PROPN
ftr-427	579	4	§	§	PROPN
ftr-427	579	5	408a(d)(1	408a(d)(1	PROPN
ftr-427	579	6	)	)	PUNCT
ftr-427	579	7	&	&	CCONJ
ftr-427	579	8	(	(	PUNCT
ftr-427	579	9	2	2	NUM
ftr-427	579	10	)	)	PUNCT
ftr-427	579	11	.	.	PUNCT
ftr-427	580	1	131	131	X
ftr-427	580	2	.	.	PUNCT
ftr-427	580	3	see	see	VERB
ftr-427	580	4	i	i	PRON
ftr-427	580	5	d.	d.	PROPN
ftr-427	580	6	§	§	PROPN
ftr-427	580	7	68(a	68(a	PROPN
ftr-427	580	8	)	)	PUNCT
ftr-427	580	9	.	.	PUNCT
ftr-427	581	1	the	the	DET
ftr-427	581	2	applicable	applicable	ADJ
ftr-427	581	3	amount	amount	NOUN
ftr-427	581	4	is	be	AUX
ftr-427	581	5	adjusted	adjust	VERB
ftr-427	581	6	annually	annually	ADV
ftr-427	581	7	for	for	ADP
ftr-427	581	8	inflation	inflation	NOUN
ftr-427	581	9	.	.	PUNCT
ftr-427	582	1	see	see	VERB
ftr-427	582	2	i	i	PRON
ftr-427	582	3	d.	d.	PROPN
ftr-427	582	4	§	§	PROPN
ftr-427	582	5	68(b)(1	68(b)(1	NUM
ftr-427	582	6	)	)	PUNCT
ftr-427	582	7	&	&	CCONJ
ftr-427	582	8	(	(	PUNCT
ftr-427	582	9	2	2	NUM
ftr-427	582	10	)	)	PUNCT
ftr-427	582	11	.	.	PUNCT
ftr-427	583	1	132	132	NUM
ftr-427	583	2	.	.	PUNCT
ftr-427	584	1	tom	tom	PROPN
ftr-427	584	2	herman	herman	PROPN
ftr-427	584	3	,	,	PUNCT
ftr-427	584	4	backdoor	backdoor	NOUN
ftr-427	584	5	tax	tax	NOUN
ftr-427	584	6	increases	increase	NOUN
ftr-427	584	7	hit	hit	VERB
ftr-427	584	8	growing	grow	VERB
ftr-427	584	9	numbers	number	NOUN
ftr-427	584	10	of	of	ADP
ftr-427	584	11	people	people	NOUN
ftr-427	584	12	,	,	PUNCT
ftr-427	584	13	wall	wall	PROPN
ftr-427	584	14	st	st	PROPN
ftr-427	584	15	.	.	PROPN
ftr-427	584	16	j.	j.	PROPN
ftr-427	584	17	,	,	PUNCT
ftr-427	584	18	july	july	PROPN
ftr-427	584	19	5	5	NUM
ftr-427	584	20	,	,	PUNCT
ftr-427	584	21	2000	2000	NUM
ftr-427	584	22	,	,	PUNCT
ftr-427	584	23	at	at	ADP
ftr-427	584	24	a1	a1	NOUN
ftr-427	584	25	.	.	PROPN
ftr-427	584	26	133	133	NUM
ftr-427	584	27	.	.	PUNCT
ftr-427	585	1	rev	rev	PROPN
ftr-427	585	2	.	.	PROPN
ftr-427	585	3	proc	proc	PROPN
ftr-427	585	4	.	.	PUNCT
ftr-427	586	1	99	99	NUM
ftr-427	586	2	-	-	SYM
ftr-427	586	3	42	42	NUM
ftr-427	586	4	,	,	PUNCT
ftr-427	586	5	1999	1999	NUM
ftr-427	586	6	-	-	SYM
ftr-427	586	7	46	46	NUM
ftr-427	586	8	i.r.b	i.r.b	NOUN
ftr-427	586	9	.	.	PUNCT
ftr-427	586	10	568	568	NUM
ftr-427	586	11	,	,	PUNCT
ftr-427	586	12	at	at	ADP
ftr-427	586	13	7	7	NUM
ftr-427	586	14	.	.	NUM
ftr-427	586	15	22	22	NUM
ftr-427	586	16	florida	florida	PROPN
ftr-427	586	17	tax	tax	NOUN
ftr-427	586	18	review	review	NOUN
ftr-427	587	1	[	[	X
ftr-427	587	2	vol	vol	NOUN
ftr-427	587	3	.	.	PUNCT
ftr-427	587	4	5:1	5:1	NUM
ftr-427	587	5	in	in	ADP
ftr-427	587	6	addition	addition	NOUN
ftr-427	587	7	,	,	PUNCT
ftr-427	587	8	the	the	DET
ftr-427	587	9	code	code	NOUN
ftr-427	587	10	requires	require	VERB
ftr-427	587	11	taxpayers	taxpayer	NOUN
ftr-427	587	12	with	with	ADP
ftr-427	587	13	adjusted	adjust	VERB
ftr-427	587	14	gross	gross	ADJ
ftr-427	587	15	incomes	income	NOUN
ftr-427	587	16	above	above	ADP
ftr-427	587	17	a	a	DET
ftr-427	587	18	threshold	threshold	NOUN
ftr-427	587	19	amount	amount	NOUN
ftr-427	587	20	to	to	PART
ftr-427	587	21	reduce	reduce	VERB
ftr-427	587	22	the	the	DET
ftr-427	587	23	personal	personal	ADJ
ftr-427	587	24	exemption	exemption	NOUN
ftr-427	587	25	amount	amount	NOUN
ftr-427	587	26	,	,	PUNCT
ftr-427	587	27	and	and	CCONJ
ftr-427	587	28	the	the	DET
ftr-427	587	29	exemption	exemption	NOUN
ftr-427	587	30	is	be	AUX
ftr-427	587	31	completely	completely	ADV
ftr-427	587	32	phased	phase	VERB
ftr-427	587	33	out	out	ADP
ftr-427	587	34	for	for	ADP
ftr-427	587	35	some	some	PRON
ftr-427	587	36	wealthy	wealthy	ADJ
ftr-427	587	37	taxpayers.134	taxpayers.134	NOUN
ftr-427	587	38	4	4	X
ftr-427	587	39	.	.	PUNCT
ftr-427	587	40	income	income	NOUN
ftr-427	587	41	tax	tax	NOUN
ftr-427	587	42	exemption	exemption	NOUN
ftr-427	587	43	for	for	ADP
ftr-427	587	44	low	low	ADJ
ftr-427	587	45	incomes.—a	incomes.—a	ADJ
ftr-427	587	46	taxpayer	taxpayer	NOUN
ftr-427	587	47	is	be	AUX
ftr-427	587	48	not	not	PART
ftr-427	587	49	required	require	VERB
ftr-427	587	50	to	to	PART
ftr-427	587	51	file	file	VERB
ftr-427	587	52	a	a	DET
ftr-427	587	53	tax	tax	NOUN
ftr-427	587	54	return	return	NOUN
ftr-427	587	55	to	to	ADP
ftr-427	587	56	the	the	DET
ftr-427	587	57	extent	extent	NOUN
ftr-427	587	58	that	that	SCONJ
ftr-427	587	59	gross	gross	ADJ
ftr-427	587	60	income	income	NOUN
ftr-427	587	61	does	do	AUX
ftr-427	587	62	not	not	PART
ftr-427	587	63	exceed	exceed	VERB
ftr-427	587	64	the	the	DET
ftr-427	587	65	allowance	allowance	NOUN
ftr-427	587	66	for	for	ADP
ftr-427	587	67	a	a	DET
ftr-427	587	68	personal	personal	ADJ
ftr-427	587	69	exemption	exemption	NOUN
ftr-427	587	70	and	and	CCONJ
ftr-427	587	71	standard	standard	ADJ
ftr-427	587	72	deduction	deduction	NOUN
ftr-427	587	73	.	.	PUNCT
ftr-427	588	1	both	both	PRON
ftr-427	588	2	of	of	ADP
ftr-427	588	3	these135	these135	PROPN
ftr-427	588	4	136	136	NUM
ftr-427	588	5	allowances	allowance	NOUN
ftr-427	588	6	are	be	AUX
ftr-427	588	7	adjusted	adjust	VERB
ftr-427	588	8	annually	annually	ADV
ftr-427	588	9	for	for	ADP
ftr-427	588	10	inflation	inflation	NOUN
ftr-427	588	11	.	.	PUNCT
ftr-427	589	1	for	for	ADP
ftr-427	589	2	taxable	taxable	ADJ
ftr-427	589	3	year	year	NOUN
ftr-427	589	4	2000	2000	NUM
ftr-427	589	5	,	,	PUNCT
ftr-427	589	6	the137	the137	PROPN
ftr-427	589	7	personal	personal	ADJ
ftr-427	589	8	exemption	exemption	NOUN
ftr-427	589	9	allowance	allowance	NOUN
ftr-427	589	10	is	be	AUX
ftr-427	589	11	$	$	SYM
ftr-427	589	12	2,800	2,800	NUM
ftr-427	589	13	for	for	ADP
ftr-427	589	14	each	each	DET
ftr-427	589	15	taxpayer	taxpayer	NOUN
ftr-427	589	16	and	and	CCONJ
ftr-427	589	17	spouse	spouse	NOUN
ftr-427	589	18	and	and	CCONJ
ftr-427	589	19	an	an	DET
ftr-427	589	20	additional	additional	ADJ
ftr-427	589	21	$	$	SYM
ftr-427	589	22	2,800	2,800	NUM
ftr-427	589	23	for	for	ADP
ftr-427	589	24	each	each	DET
ftr-427	589	25	dependent	dependent	ADJ
ftr-427	589	26	.	.	PUNCT
ftr-427	590	1	the	the	DET
ftr-427	590	2	standard	standard	ADJ
ftr-427	590	3	deduction	deduction	NOUN
ftr-427	590	4	for	for	ADP
ftr-427	590	5	married138	married138	PROPN
ftr-427	590	6	taxpayers	taxpayer	NOUN
ftr-427	590	7	filing	file	VERB
ftr-427	590	8	a	a	DET
ftr-427	590	9	joint	joint	ADJ
ftr-427	590	10	return	return	NOUN
ftr-427	590	11	is	be	AUX
ftr-427	590	12	$	$	SYM
ftr-427	590	13	7,350	7,350	NUM
ftr-427	590	14	and	and	CCONJ
ftr-427	590	15	for	for	ADP
ftr-427	590	16	single	single	ADJ
ftr-427	590	17	taxpayers	taxpayer	NOUN
ftr-427	590	18	it	it	PRON
ftr-427	590	19	is	be	AUX
ftr-427	590	20	$	$	SYM
ftr-427	590	21	4,400.139	4,400.139	NUM
ftr-427	590	22	based	base	VERB
ftr-427	590	23	on	on	ADP
ftr-427	590	24	the	the	DET
ftr-427	590	25	standard	standard	ADJ
ftr-427	590	26	deduction	deduction	NOUN
ftr-427	590	27	and	and	CCONJ
ftr-427	590	28	allowance	allowance	NOUN
ftr-427	590	29	for	for	ADP
ftr-427	590	30	personal	personal	ADJ
ftr-427	590	31	exemptions	exemption	NOUN
ftr-427	590	32	,	,	PUNCT
ftr-427	590	33	single	single	ADJ
ftr-427	590	34	taxpayers	taxpayer	NOUN
ftr-427	590	35	are	be	AUX
ftr-427	590	36	exempted	exempt	VERB
ftr-427	590	37	from	from	ADP
ftr-427	590	38	filing	file	VERB
ftr-427	590	39	a	a	DET
ftr-427	590	40	tax	tax	NOUN
ftr-427	590	41	return	return	NOUN
ftr-427	590	42	where	where	SCONJ
ftr-427	590	43	the	the	DET
ftr-427	590	44	gross	gross	ADJ
ftr-427	590	45	income	income	NOUN
ftr-427	590	46	does	do	AUX
ftr-427	590	47	not	not	PART
ftr-427	590	48	exceed	exceed	VERB
ftr-427	590	49	$	$	SYM
ftr-427	590	50	7,200	7,200	NUM
ftr-427	590	51	and	and	CCONJ
ftr-427	590	52	married	married	ADJ
ftr-427	590	53	couples	couple	NOUN
ftr-427	590	54	are	be	AUX
ftr-427	590	55	not	not	PART
ftr-427	590	56	required	require	VERB
ftr-427	590	57	to	to	PART
ftr-427	590	58	file	file	VERB
ftr-427	590	59	a	a	DET
ftr-427	590	60	tax	tax	NOUN
ftr-427	590	61	return	return	NOUN
ftr-427	590	62	where	where	SCONJ
ftr-427	590	63	gross	gross	ADJ
ftr-427	590	64	income	income	NOUN
ftr-427	590	65	does	do	AUX
ftr-427	590	66	not	not	PART
ftr-427	590	67	exceed	exceed	VERB
ftr-427	590	68	$	$	SYM
ftr-427	590	69	12,950	12,950	NUM
ftr-427	590	70	.	.	PUNCT
ftr-427	591	1	5	5	X
ftr-427	591	2	.	.	X
ftr-427	591	3	corporate	corporate	ADJ
ftr-427	591	4	taxation.—the	taxation.—the	DET
ftr-427	591	5	government	government	NOUN
ftr-427	591	6	collects	collect	VERB
ftr-427	591	7	billions	billion	NOUN
ftr-427	591	8	of	of	ADP
ftr-427	591	9	corporate	corporate	ADJ
ftr-427	591	10	tax	tax	NOUN
ftr-427	591	11	dollars	dollar	NOUN
ftr-427	591	12	annually	annually	ADV
ftr-427	591	13	.	.	PUNCT
ftr-427	592	1	under	under	ADP
ftr-427	592	2	the	the	DET
ftr-427	592	3	tariff	tariff	NOUN
ftr-427	592	4	act	act	NOUN
ftr-427	592	5	of	of	ADP
ftr-427	592	6	october	october	PROPN
ftr-427	592	7	3	3	NUM
ftr-427	592	8	,	,	PUNCT
ftr-427	592	9	1913	1913	NUM
ftr-427	592	10	,	,	PUNCT
ftr-427	592	11	corporations	corporation	NOUN
ftr-427	592	12	were	be	AUX
ftr-427	592	13	subject	subject	ADJ
ftr-427	592	14	to	to	ADP
ftr-427	592	15	a	a	DET
ftr-427	592	16	flat	flat	ADJ
ftr-427	592	17	tax	tax	NOUN
ftr-427	592	18	of	of	ADP
ftr-427	592	19	1	1	NUM
ftr-427	592	20	%	%	NOUN
ftr-427	592	21	on	on	ADP
ftr-427	592	22	corporate	corporate	ADJ
ftr-427	592	23	income	income	NOUN
ftr-427	592	24	.	.	PUNCT
ftr-427	593	1	today	today	NOUN
ftr-427	593	2	,	,	PUNCT
ftr-427	593	3	the	the	DET
ftr-427	593	4	corporate140	corporate140	ADJ
ftr-427	593	5	tax	tax	NOUN
ftr-427	593	6	consists	consist	VERB
ftr-427	593	7	of	of	ADP
ftr-427	593	8	four	four	NUM
ftr-427	593	9	marginal	marginal	ADJ
ftr-427	593	10	brackets	bracket	NOUN
ftr-427	593	11	ranging	range	VERB
ftr-427	593	12	from	from	ADP
ftr-427	593	13	15	15	NUM
ftr-427	593	14	%	%	NOUN
ftr-427	593	15	to	to	PART
ftr-427	593	16	35	35	NUM
ftr-427	593	17	%	%	NOUN
ftr-427	593	18	.	.	PUNCT
ftr-427	594	1	generally,141	generally,141	VERB
ftr-427	594	2	wealthy	wealthy	ADJ
ftr-427	594	3	taxpayers	taxpayer	NOUN
ftr-427	594	4	,	,	PUNCT
ftr-427	594	5	rather	rather	ADV
ftr-427	594	6	than	than	ADP
ftr-427	594	7	lower	low	ADJ
ftr-427	594	8	income	income	NOUN
ftr-427	594	9	taxpayers	taxpayer	NOUN
ftr-427	594	10	,	,	PUNCT
ftr-427	594	11	own	own	ADJ
ftr-427	594	12	stock	stock	NOUN
ftr-427	594	13	in	in	ADP
ftr-427	594	14	corporations	corporation	NOUN
ftr-427	594	15	;	;	PUNCT
ftr-427	594	16	therefore	therefore	ADV
ftr-427	594	17	,	,	PUNCT
ftr-427	594	18	any	any	DET
ftr-427	594	19	corporate	corporate	ADJ
ftr-427	594	20	taxes	taxis	NOUN
ftr-427	594	21	collected	collect	VERB
ftr-427	594	22	by	by	ADP
ftr-427	594	23	the	the	DET
ftr-427	594	24	government	government	NOUN
ftr-427	594	25	will	will	AUX
ftr-427	594	26	result	result	VERB
ftr-427	594	27	in	in	ADP
ftr-427	594	28	increased	increase	VERB
ftr-427	594	29	progressivity	progressivity	NOUN
ftr-427	594	30	.	.	PUNCT
ftr-427	595	1	investments	investment	NOUN
ftr-427	595	2	held	hold	VERB
ftr-427	595	3	in	in	ADP
ftr-427	595	4	the	the	DET
ftr-427	595	5	corporate	corporate	ADJ
ftr-427	595	6	form	form	NOUN
ftr-427	595	7	are	be	AUX
ftr-427	595	8	subject	subject	ADJ
ftr-427	595	9	to	to	ADP
ftr-427	595	10	the	the	DET
ftr-427	595	11	so	so	ADV
ftr-427	595	12	-	-	PUNCT
ftr-427	595	13	called	call	VERB
ftr-427	595	14	double	double	ADJ
ftr-427	595	15	tax	tax	NOUN
ftr-427	595	16	because	because	SCONJ
ftr-427	595	17	income	income	NOUN
ftr-427	595	18	is	be	AUX
ftr-427	595	19	taxed	tax	VERB
ftr-427	595	20	at	at	ADP
ftr-427	595	21	the	the	DET
ftr-427	595	22	corporate	corporate	ADJ
ftr-427	595	23	134	134	NUM
ftr-427	595	24	.	.	PUNCT
ftr-427	596	1	see	see	VERB
ftr-427	596	2	i	i	PRON
ftr-427	596	3	d.	d.	PROPN
ftr-427	596	4	at	at	ADP
ftr-427	596	5	8	8	NUM
ftr-427	596	6	.	.	PUNCT
ftr-427	597	1	for	for	ADP
ftr-427	597	2	taxable	taxable	ADJ
ftr-427	597	3	year	year	NOUN
ftr-427	597	4	2000	2000	NUM
ftr-427	597	5	,	,	PUNCT
ftr-427	597	6	the	the	DET
ftr-427	597	7	personal	personal	ADJ
ftr-427	597	8	exemption	exemption	NOUN
ftr-427	597	9	begins	begin	VERB
ftr-427	597	10	to	to	PART
ftr-427	597	11	phase	phase	VERB
ftr-427	597	12	out	out	ADP
ftr-427	597	13	and	and	CCONJ
ftr-427	597	14	is	be	AUX
ftr-427	597	15	completely	completely	ADV
ftr-427	597	16	phased	phase	VERB
ftr-427	597	17	out	out	ADP
ftr-427	597	18	based	base	VERB
ftr-427	597	19	on	on	ADP
ftr-427	597	20	the	the	DET
ftr-427	597	21	following	follow	VERB
ftr-427	597	22	adjusted	adjust	VERB
ftr-427	597	23	gross	gross	ADJ
ftr-427	597	24	income	income	NOUN
ftr-427	597	25	levels	level	NOUN
ftr-427	597	26	:	:	PUNCT
ftr-427	597	27	filing	file	VERB
ftr-427	597	28	status	status	NOUN
ftr-427	597	29	threshold	threshold	NOUN
ftr-427	597	30	phase	phase	NOUN
ftr-427	597	31	-	-	PUNCT
ftr-427	597	32	out	out	ADP
ftr-427	597	33	completed	complete	VERB
ftr-427	597	34	phase	phase	NOUN
ftr-427	597	35	-	-	PUNCT
ftr-427	597	36	out	out	ADP
ftr-427	597	37	amount	amount	NOUN
ftr-427	597	38	amount	amount	NOUN
ftr-427	597	39	married	married	ADJ
ftr-427	597	40	filing	filing	NOUN
ftr-427	597	41	joint	joint	ADJ
ftr-427	597	42	return	return	NOUN
ftr-427	597	43	$	$	SYM
ftr-427	597	44	193,400	193,400	NUM
ftr-427	597	45	$	$	SYM
ftr-427	597	46	315,900	315,900	NUM
ftr-427	597	47	heads	head	NOUN
ftr-427	597	48	of	of	ADP
ftr-427	597	49	household	household	NOUN
ftr-427	597	50	161,150	161,150	NUM
ftr-427	597	51	283,650	283,650	NUM
ftr-427	597	52	single	single	ADJ
ftr-427	597	53	128,950	128,950	NUM
ftr-427	597	54	251,450	251,450	NUM
ftr-427	597	55	married	married	ADJ
ftr-427	597	56	filing	file	VERB
ftr-427	597	57	separately	separately	ADV
ftr-427	597	58	96,700	96,700	NUM
ftr-427	597	59	157,950	157,950	NUM
ftr-427	597	60	i	i	PRON
ftr-427	597	61	d.	d.	PROPN
ftr-427	597	62	135	135	NUM
ftr-427	597	63	.	.	PUNCT
ftr-427	598	1	see	see	VERB
ftr-427	598	2	irc	irc	PROPN
ftr-427	598	3	§	§	PROPN
ftr-427	598	4	151	151	NUM
ftr-427	598	5	.	.	NOUN
ftr-427	598	6	136	136	NUM
ftr-427	598	7	.	.	PUNCT
ftr-427	599	1	see	see	VERB
ftr-427	599	2	i	i	PRON
ftr-427	599	3	d.	d.	PROPN
ftr-427	599	4	§	§	PROPN
ftr-427	599	5	63	63	NUM
ftr-427	599	6	.	.	PUNCT
ftr-427	599	7	137	137	NUM
ftr-427	599	8	.	.	PUNCT
ftr-427	600	1	see	see	VERB
ftr-427	600	2	i	i	PRON
ftr-427	600	3	d.	d.	PROPN
ftr-427	600	4	§	§	PROPN
ftr-427	600	5	63(c)(4	63(c)(4	PROPN
ftr-427	600	6	)	)	PUNCT
ftr-427	600	7	and	and	CCONJ
ftr-427	600	8	irc	irc	ADP
ftr-427	600	9	§	§	PROPN
ftr-427	600	10	151(d)(4	151(d)(4	NUM
ftr-427	600	11	)	)	PUNCT
ftr-427	600	12	.	.	PUNCT
ftr-427	601	1	138	138	NUM
ftr-427	601	2	.	.	PUNCT
ftr-427	602	1	rev	rev	PROPN
ftr-427	602	2	.	.	PROPN
ftr-427	602	3	proc	proc	PROPN
ftr-427	602	4	.	.	PUNCT
ftr-427	603	1	99	99	NUM
ftr-427	603	2	-	-	SYM
ftr-427	603	3	42	42	NUM
ftr-427	603	4	,	,	PUNCT
ftr-427	603	5	1999	1999	NUM
ftr-427	603	6	-	-	SYM
ftr-427	603	7	46	46	NUM
ftr-427	603	8	i.r.b	i.r.b	NOUN
ftr-427	603	9	.	.	PUNCT
ftr-427	603	10	568	568	NUM
ftr-427	603	11	,	,	PUNCT
ftr-427	603	12	at	at	ADP
ftr-427	603	13	8	8	NUM
ftr-427	603	14	;	;	PUNCT
ftr-427	603	15	see	see	VERB
ftr-427	603	16	irc	irc	PROPN
ftr-427	603	17	§	§	PROPN
ftr-427	603	18	151(b	151(b	PROPN
ftr-427	603	19	)	)	PUNCT
ftr-427	603	20	(	(	PUNCT
ftr-427	603	21	allowing	allow	VERB
ftr-427	603	22	personal	personal	ADJ
ftr-427	603	23	exemption	exemption	NOUN
ftr-427	603	24	for	for	ADP
ftr-427	603	25	taxpayer	taxpayer	NOUN
ftr-427	603	26	and	and	CCONJ
ftr-427	603	27	spouse	spouse	NOUN
ftr-427	603	28	)	)	PUNCT
ftr-427	603	29	;	;	PUNCT
ftr-427	603	30	i	i	PROPN
ftr-427	603	31	d.	d.	PROPN
ftr-427	603	32	§	§	PROPN
ftr-427	603	33	151(c	151(c	PROPN
ftr-427	603	34	)	)	PUNCT
ftr-427	603	35	(	(	PUNCT
ftr-427	603	36	allowing	allow	VERB
ftr-427	603	37	additional	additional	ADJ
ftr-427	603	38	personal	personal	ADJ
ftr-427	603	39	exemptions	exemption	NOUN
ftr-427	603	40	for	for	ADP
ftr-427	603	41	dependents	dependent	NOUN
ftr-427	603	42	)	)	PUNCT
ftr-427	603	43	.	.	PUNCT
ftr-427	604	1	139	139	X
ftr-427	604	2	.	.	PUNCT
ftr-427	605	1	see	see	AUX
ftr-427	605	2	rev	rev	PROPN
ftr-427	605	3	.	.	PROPN
ftr-427	605	4	proc	proc	PROPN
ftr-427	605	5	.	.	PUNCT
ftr-427	606	1	99	99	NUM
ftr-427	606	2	-	-	SYM
ftr-427	606	3	42	42	NUM
ftr-427	606	4	,	,	PUNCT
ftr-427	606	5	1999	1999	NUM
ftr-427	606	6	-	-	SYM
ftr-427	606	7	46	46	NUM
ftr-427	606	8	i.r.b	i.r.b	NOUN
ftr-427	606	9	.	.	PUNCT
ftr-427	606	10	568	568	NUM
ftr-427	606	11	,	,	PUNCT
ftr-427	606	12	at	at	ADP
ftr-427	606	13	6	6	NUM
ftr-427	606	14	.	.	NOUN
ftr-427	606	15	140	140	NUM
ftr-427	606	16	.	.	PUNCT
ftr-427	607	1	see	see	VERB
ftr-427	607	2	willan	willan	NOUN
ftr-427	607	3	,	,	PUNCT
ftr-427	607	4	supra	supra	PROPN
ftr-427	607	5	note	note	NOUN
ftr-427	607	6	16	16	NUM
ftr-427	607	7	,	,	PUNCT
ftr-427	607	8	at	at	ADP
ftr-427	607	9	5	5	NUM
ftr-427	607	10	.	.	NOUN
ftr-427	607	11	141	141	NUM
ftr-427	607	12	.	.	PUNCT
ftr-427	608	1	irc	irc	PROPN
ftr-427	608	2	§	§	PROPN
ftr-427	608	3	11(b)(1	11(b)(1	NUM
ftr-427	608	4	)	)	PUNCT
ftr-427	608	5	.	.	PUNCT
ftr-427	609	1	traditionally	traditionally	ADV
ftr-427	609	2	,	,	PUNCT
ftr-427	609	3	the	the	DET
ftr-427	609	4	corporate	corporate	ADJ
ftr-427	609	5	tax	tax	NOUN
ftr-427	609	6	rates	rate	NOUN
ftr-427	609	7	were	be	AUX
ftr-427	609	8	higher	high	ADJ
ftr-427	609	9	than	than	ADP
ftr-427	609	10	the	the	DET
ftr-427	609	11	individual	individual	ADJ
ftr-427	609	12	rates	rate	NOUN
ftr-427	609	13	.	.	PUNCT
ftr-427	610	1	however	however	ADV
ftr-427	610	2	,	,	PUNCT
ftr-427	610	3	1993	1993	NUM
ftr-427	610	4	legislation	legislation	NOUN
ftr-427	610	5	reversed	reverse	VERB
ftr-427	610	6	this	this	DET
ftr-427	610	7	trend	trend	NOUN
ftr-427	610	8	.	.	PUNCT
ftr-427	611	1	2001	2001	NUM
ftr-427	611	2	]	]	PUNCT
ftr-427	612	1	the	the	DET
ftr-427	612	2	widening	widen	VERB
ftr-427	612	3	gap	gap	NOUN
ftr-427	612	4	under	under	ADP
ftr-427	612	5	the	the	DET
ftr-427	612	6	internal	internal	ADJ
ftr-427	612	7	revenue	revenue	NOUN
ftr-427	612	8	code	code	PROPN
ftr-427	612	9	23	23	NUM
ftr-427	612	10	level	level	NOUN
ftr-427	612	11	and	and	CCONJ
ftr-427	612	12	then	then	ADV
ftr-427	612	13	at	at	ADP
ftr-427	612	14	the	the	DET
ftr-427	612	15	individual	individual	ADJ
ftr-427	612	16	shareholder	shareholder	NOUN
ftr-427	612	17	level	level	NOUN
ftr-427	612	18	upon	upon	SCONJ
ftr-427	612	19	distribution	distribution	NOUN
ftr-427	612	20	of	of	ADP
ftr-427	612	21	the142	the142	PROPN
ftr-427	612	22	profits	profit	NOUN
ftr-427	612	23	as	as	ADP
ftr-427	612	24	dividends	dividend	NOUN
ftr-427	612	25	.	.	PUNCT
ftr-427	613	1	dividend	dividend	NOUN
ftr-427	613	2	income	income	NOUN
ftr-427	613	3	represents	represent	VERB
ftr-427	613	4	the	the	DET
ftr-427	613	5	only	only	ADJ
ftr-427	613	6	stream	stream	NOUN
ftr-427	613	7	of	of	ADP
ftr-427	613	8	income143	income143	PROPN
ftr-427	613	9	that	that	PRON
ftr-427	613	10	is	be	AUX
ftr-427	613	11	subject	subject	ADJ
ftr-427	613	12	to	to	ADP
ftr-427	613	13	two	two	NUM
ftr-427	613	14	levels	level	NOUN
ftr-427	613	15	of	of	ADP
ftr-427	613	16	taxation	taxation	NOUN
ftr-427	613	17	.	.	PUNCT
ftr-427	614	1	as	as	ADP
ftr-427	614	2	with	with	ADP
ftr-427	614	3	other	other	ADJ
ftr-427	614	4	types	type	NOUN
ftr-427	614	5	of	of	ADP
ftr-427	614	6	taxes	taxis	NOUN
ftr-427	614	7	,	,	PUNCT
ftr-427	614	8	the144	the144	PROPN
ftr-427	614	9	corporate	corporate	ADJ
ftr-427	614	10	tax	tax	NOUN
ftr-427	614	11	is	be	AUX
ftr-427	614	12	controversial	controversial	ADJ
ftr-427	614	13	.	.	PUNCT
ftr-427	615	1	while	while	SCONJ
ftr-427	615	2	opponents	opponent	NOUN
ftr-427	615	3	of	of	ADP
ftr-427	615	4	the	the	DET
ftr-427	615	5	double	double	ADJ
ftr-427	615	6	tax	tax	NOUN
ftr-427	615	7	argue	argue	NOUN
ftr-427	615	8	that145	that145	PROPN
ftr-427	615	9	the	the	DET
ftr-427	615	10	congress	congress	PROPN
ftr-427	615	11	should	should	AUX
ftr-427	615	12	repeal	repeal	VERB
ftr-427	615	13	the	the	DET
ftr-427	615	14	corporate	corporate	ADJ
ftr-427	615	15	tax	tax	NOUN
ftr-427	615	16	,	,	PUNCT
ftr-427	615	17	supporters	supporter	NOUN
ftr-427	615	18	believe	believe	VERB
ftr-427	615	19	it	it	PRON
ftr-427	615	20	is	be	AUX
ftr-427	615	21	an146	an146	NOUN
ftr-427	615	22	equitable	equitable	ADJ
ftr-427	615	23	manner	manner	NOUN
ftr-427	615	24	of	of	ADP
ftr-427	615	25	promoting	promote	VERB
ftr-427	615	26	progressivity.147	progressivity.147	NOUN
ftr-427	615	27	6	6	NUM
ftr-427	615	28	.	.	PUNCT
ftr-427	615	29	estate	estate	NOUN
ftr-427	615	30	and	and	CCONJ
ftr-427	615	31	gift	gift	VERB
ftr-427	615	32	taxation.—the	taxation.—the	DET
ftr-427	615	33	estate	estate	NOUN
ftr-427	615	34	tax	tax	NOUN
ftr-427	615	35	was	be	AUX
ftr-427	615	36	first	first	ADV
ftr-427	615	37	enacted	enact	VERB
ftr-427	615	38	during	during	ADP
ftr-427	615	39	1898	1898	NUM
ftr-427	615	40	to	to	PART
ftr-427	615	41	help	help	VERB
ftr-427	615	42	finance	finance	VERB
ftr-427	615	43	the	the	DET
ftr-427	615	44	war	war	NOUN
ftr-427	615	45	and	and	CCONJ
ftr-427	615	46	“	"	PUNCT
ftr-427	615	47	for	for	ADP
ftr-427	615	48	other	other	ADJ
ftr-427	615	49	purposes	purpose	NOUN
ftr-427	615	50	.	.	PUNCT
ftr-427	615	51	”	"	PUNCT
ftr-427	616	1	the	the	DET
ftr-427	616	2	progressive	progressive	ADJ
ftr-427	616	3	tax148	tax148	PROPN
ftr-427	616	4	system	system	NOUN
ftr-427	616	5	is	be	AUX
ftr-427	616	6	firmly	firmly	ADV
ftr-427	616	7	established	establish	VERB
ftr-427	616	8	in	in	ADP
ftr-427	616	9	the	the	DET
ftr-427	616	10	estate	estate	NOUN
ftr-427	616	11	and	and	CCONJ
ftr-427	616	12	gift	gift	NOUN
ftr-427	616	13	tax	tax	NOUN
ftr-427	616	14	scheme	scheme	NOUN
ftr-427	616	15	.	.	PUNCT
ftr-427	617	1	taxpayers	taxpayer	NOUN
ftr-427	617	2	are	be	AUX
ftr-427	617	3	entitled	entitle	VERB
ftr-427	617	4	to	to	PART
ftr-427	617	5	make	make	VERB
ftr-427	617	6	sizeable	sizeable	ADJ
ftr-427	617	7	gifts	gift	NOUN
ftr-427	617	8	without	without	ADP
ftr-427	617	9	being	be	AUX
ftr-427	617	10	subject	subject	ADJ
ftr-427	617	11	to	to	ADP
ftr-427	617	12	the	the	DET
ftr-427	617	13	estate	estate	NOUN
ftr-427	617	14	and	and	CCONJ
ftr-427	617	15	gift	gift	NOUN
ftr-427	617	16	taxes	taxis	NOUN
ftr-427	617	17	.	.	PUNCT
ftr-427	618	1	for	for	ADP
ftr-427	618	2	the	the	DET
ftr-427	618	3	following	follow	VERB
ftr-427	618	4	taxable	taxable	ADJ
ftr-427	618	5	years	year	NOUN
ftr-427	618	6	the	the	DET
ftr-427	618	7	exclusions	exclusion	NOUN
ftr-427	618	8	per	per	ADP
ftr-427	618	9	taxpayer	taxpayer	NOUN
ftr-427	618	10	are	be	AUX
ftr-427	618	11	as	as	SCONJ
ftr-427	618	12	follows	follow	VERB
ftr-427	618	13	:	:	PUNCT
ftr-427	618	14	tax	tax	NOUN
ftr-427	618	15	year	year	NOUN
ftr-427	618	16	applicable	applicable	ADJ
ftr-427	618	17	exclusion	exclusion	NOUN
ftr-427	618	18	2000	2000	NUM
ftr-427	618	19	and	and	CCONJ
ftr-427	618	20	2001	2001	NUM
ftr-427	618	21	$	$	SYM
ftr-427	618	22	675,000	675,000	NUM
ftr-427	618	23	2002	2002	NUM
ftr-427	618	24	and	and	CCONJ
ftr-427	618	25	2003	2003	NUM
ftr-427	618	26	700,000	700,000	NUM
ftr-427	618	27	2004	2004	NUM
ftr-427	618	28	850,000	850,000	NUM
ftr-427	618	29	2005	2005	NUM
ftr-427	618	30	950,000	950,000	NUM
ftr-427	618	31	2006	2006	NUM
ftr-427	618	32	and	and	CCONJ
ftr-427	618	33	thereafter	thereafter	ADV
ftr-427	618	34	1,000,000149	1,000,000149	NUM
ftr-427	618	35	the	the	DET
ftr-427	618	36	progressive	progressive	ADJ
ftr-427	618	37	nature	nature	NOUN
ftr-427	618	38	of	of	ADP
ftr-427	618	39	the	the	DET
ftr-427	618	40	estate	estate	NOUN
ftr-427	618	41	and	and	CCONJ
ftr-427	618	42	gift	gift	NOUN
ftr-427	618	43	tax	tax	NOUN
ftr-427	618	44	is	be	AUX
ftr-427	618	45	also	also	ADV
ftr-427	618	46	apparent	apparent	ADJ
ftr-427	618	47	in	in	ADP
ftr-427	618	48	the	the	DET
ftr-427	618	49	rate	rate	NOUN
ftr-427	618	50	structure	structure	NOUN
ftr-427	618	51	.	.	PUNCT
ftr-427	619	1	upon	upon	SCONJ
ftr-427	619	2	enactment	enactment	NOUN
ftr-427	619	3	,	,	PUNCT
ftr-427	619	4	the	the	DET
ftr-427	619	5	tax	tax	NOUN
ftr-427	619	6	imposed	impose	VERB
ftr-427	619	7	increased	increase	VERB
ftr-427	619	8	on	on	ADP
ftr-427	619	9	the	the	DET
ftr-427	619	10	basis	basis	NOUN
ftr-427	619	11	of	of	ADP
ftr-427	619	12	the	the	DET
ftr-427	619	13	value	value	NOUN
ftr-427	619	14	of	of	ADP
ftr-427	619	15	the	the	DET
ftr-427	619	16	property	property	NOUN
ftr-427	619	17	.	.	PUNCT
ftr-427	620	1	an	an	DET
ftr-427	620	2	additional	additional	ADJ
ftr-427	620	3	tax	tax	NOUN
ftr-427	620	4	was	be	AUX
ftr-427	620	5	imposed	impose	VERB
ftr-427	620	6	on	on	ADP
ftr-427	620	7	estates	estate	NOUN
ftr-427	620	8	exceeding150	exceeding150	PROPN
ftr-427	620	9	142	142	NUM
ftr-427	620	10	.	.	PUNCT
ftr-427	621	1	irc	irc	PROPN
ftr-427	621	2	§	§	PROPN
ftr-427	621	3	11(a	11(a	NUM
ftr-427	621	4	)	)	PUNCT
ftr-427	621	5	.	.	PUNCT
ftr-427	622	1	143	143	X
ftr-427	622	2	.	.	PUNCT
ftr-427	623	1	i	i	PRON
ftr-427	623	2	d.	d.	PROPN
ftr-427	623	3	§	§	PROPN
ftr-427	623	4	61(a)(7	61(a)(7	NUM
ftr-427	623	5	)	)	PUNCT
ftr-427	623	6	.	.	PUNCT
ftr-427	624	1	144	144	NUM
ftr-427	624	2	.	.	PUNCT
ftr-427	625	1	for	for	ADP
ftr-427	625	2	a	a	DET
ftr-427	625	3	discussion	discussion	NOUN
ftr-427	625	4	on	on	ADP
ftr-427	625	5	how	how	SCONJ
ftr-427	625	6	the	the	DET
ftr-427	625	7	corporate	corporate	ADJ
ftr-427	625	8	tax	tax	NOUN
ftr-427	625	9	is	be	AUX
ftr-427	625	10	inconsistent	inconsistent	ADJ
ftr-427	625	11	with	with	ADP
ftr-427	625	12	“	"	PUNCT
ftr-427	625	13	horizontal	horizontal	ADJ
ftr-427	625	14	equity	equity	NOUN
ftr-427	625	15	”	"	PUNCT
ftr-427	625	16	see	see	VERB
ftr-427	625	17	jeffrey	jeffrey	PROPN
ftr-427	625	18	l.	l.	PROPN
ftr-427	625	19	kwall	kwall	PROPN
ftr-427	625	20	,	,	PUNCT
ftr-427	625	21	the	the	DET
ftr-427	625	22	uncertain	uncertain	ADJ
ftr-427	625	23	case	case	NOUN
ftr-427	625	24	against	against	ADP
ftr-427	625	25	the	the	DET
ftr-427	625	26	double	double	ADJ
ftr-427	625	27	taxation	taxation	NOUN
ftr-427	625	28	of	of	ADP
ftr-427	625	29	corporate	corporate	ADJ
ftr-427	625	30	income	income	NOUN
ftr-427	625	31	,	,	PUNCT
ftr-427	625	32	68	68	NUM
ftr-427	625	33	n.c	n.c	PROPN
ftr-427	625	34	.	.	PROPN
ftr-427	625	35	l.	l.	PROPN
ftr-427	625	36	rev	rev	PROPN
ftr-427	625	37	.	.	PROPN
ftr-427	626	1	613	613	NUM
ftr-427	626	2	(	(	PUNCT
ftr-427	626	3	1990	1990	NUM
ftr-427	626	4	)	)	PUNCT
ftr-427	626	5	.	.	PUNCT
ftr-427	627	1	145	145	NUM
ftr-427	627	2	.	.	PUNCT
ftr-427	628	1	see	see	VERB
ftr-427	628	2	patrick	patrick	PROPN
ftr-427	628	3	e.	e.	PROPN
ftr-427	628	4	hobbs	hobbs	PROPN
ftr-427	628	5	,	,	PUNCT
ftr-427	628	6	entity	entity	NOUN
ftr-427	628	7	classification	classification	NOUN
ftr-427	628	8	:	:	PUNCT
ftr-427	628	9	the	the	DET
ftr-427	628	10	one	one	NUM
ftr-427	628	11	hundred	hundred	NUM
ftr-427	628	12	-	-	PUNCT
ftr-427	628	13	year	year	NOUN
ftr-427	628	14	debate	debate	NOUN
ftr-427	628	15	,	,	PUNCT
ftr-427	628	16	44	44	NUM
ftr-427	628	17	cath	cath	NOUN
ftr-427	628	18	.	.	PUNCT
ftr-427	629	1	u.	u.	PROPN
ftr-427	629	2	l.	l.	PROPN
ftr-427	629	3	rev	rev	PROPN
ftr-427	629	4	.	.	PROPN
ftr-427	629	5	437	437	NUM
ftr-427	629	6	,	,	PUNCT
ftr-427	629	7	445	445	NUM
ftr-427	629	8	-	-	SYM
ftr-427	629	9	46	46	NUM
ftr-427	629	10	(	(	PUNCT
ftr-427	629	11	1995	1995	NUM
ftr-427	629	12	)	)	PUNCT
ftr-427	629	13	(	(	PUNCT
ftr-427	629	14	stating	state	VERB
ftr-427	629	15	that	that	SCONJ
ftr-427	629	16	opponents	opponent	NOUN
ftr-427	629	17	of	of	ADP
ftr-427	629	18	corporate	corporate	ADJ
ftr-427	629	19	double	double	ADJ
ftr-427	629	20	taxation	taxation	NOUN
ftr-427	629	21	do	do	AUX
ftr-427	629	22	not	not	PART
ftr-427	629	23	believe	believe	VERB
ftr-427	629	24	there	there	PRON
ftr-427	629	25	is	be	VERB
ftr-427	629	26	substantial	substantial	ADJ
ftr-427	629	27	difference	difference	NOUN
ftr-427	629	28	between	between	ADP
ftr-427	629	29	corporations	corporation	NOUN
ftr-427	629	30	and	and	CCONJ
ftr-427	629	31	partnerships	partnership	NOUN
ftr-427	629	32	while	while	SCONJ
ftr-427	629	33	proponents	proponent	NOUN
ftr-427	629	34	believe	believe	VERB
ftr-427	629	35	that	that	SCONJ
ftr-427	629	36	the	the	DET
ftr-427	629	37	independent	independent	ADJ
ftr-427	629	38	legal	legal	ADJ
ftr-427	629	39	entitles	entitle	NOUN
ftr-427	629	40	result	result	VERB
ftr-427	629	41	in	in	ADP
ftr-427	629	42	special	special	ADJ
ftr-427	629	43	privileges	privilege	NOUN
ftr-427	629	44	requiring	require	VERB
ftr-427	629	45	different	different	ADJ
ftr-427	629	46	treatment	treatment	NOUN
ftr-427	629	47	)	)	PUNCT
ftr-427	629	48	.	.	PUNCT
ftr-427	630	1	146	146	NUM
ftr-427	630	2	.	.	PUNCT
ftr-427	631	1	in	in	ADP
ftr-427	631	2	one	one	NUM
ftr-427	631	3	study	study	NOUN
ftr-427	631	4	,	,	PUNCT
ftr-427	631	5	professor	professor	NOUN
ftr-427	631	6	alvin	alvin	PROPN
ftr-427	631	7	c.	c.	PROPN
ftr-427	631	8	warren	warren	PROPN
ftr-427	631	9	,	,	PUNCT
ftr-427	631	10	jr	jr	PROPN
ftr-427	631	11	.	.	PROPN
ftr-427	631	12	considered	consider	VERB
ftr-427	631	13	several	several	ADJ
ftr-427	631	14	alternatives	alternative	NOUN
ftr-427	631	15	to	to	ADP
ftr-427	631	16	the	the	DET
ftr-427	631	17	current	current	ADJ
ftr-427	631	18	system	system	NOUN
ftr-427	631	19	to	to	PART
ftr-427	631	20	resolve	resolve	VERB
ftr-427	631	21	the	the	DET
ftr-427	631	22	double	double	ADJ
ftr-427	631	23	corporate	corporate	ADJ
ftr-427	631	24	tax	tax	NOUN
ftr-427	631	25	.	.	PUNCT
ftr-427	632	1	see	see	VERB
ftr-427	632	2	alvin	alvin	PROPN
ftr-427	632	3	c.	c.	PROPN
ftr-427	632	4	warren	warren	PROPN
ftr-427	632	5	,	,	PUNCT
ftr-427	632	6	jr	jr	PROPN
ftr-427	632	7	.	.	PROPN
ftr-427	632	8	,	,	PUNCT
ftr-427	632	9	american	american	PROPN
ftr-427	632	10	law	law	PROPN
ftr-427	632	11	inst	inst	PROPN
ftr-427	632	12	.	.	PROPN
ftr-427	632	13	,	,	PUNCT
ftr-427	632	14	federal	federal	ADJ
ftr-427	632	15	income	income	NOUN
ftr-427	632	16	tax	tax	NOUN
ftr-427	632	17	project	project	NOUN
ftr-427	632	18	:	:	PUNCT
ftr-427	632	19	integration	integration	NOUN
ftr-427	632	20	of	of	ADP
ftr-427	632	21	the	the	DET
ftr-427	632	22	individual	individual	ADJ
ftr-427	632	23	and	and	CCONJ
ftr-427	632	24	corporate	corporate	ADJ
ftr-427	632	25	income	income	NOUN
ftr-427	632	26	taxes	taxis	NOUN
ftr-427	632	27	(	(	PUNCT
ftr-427	632	28	1993	1993	NUM
ftr-427	632	29	)	)	PUNCT
ftr-427	632	30	.	.	PUNCT
ftr-427	633	1	147	147	NUM
ftr-427	633	2	.	.	PUNCT
ftr-427	634	1	see	see	VERB
ftr-427	634	2	kwall	kwall	PROPN
ftr-427	634	3	,	,	PUNCT
ftr-427	634	4	supra	supra	PROPN
ftr-427	634	5	note	note	NOUN
ftr-427	634	6	144	144	NUM
ftr-427	634	7	,	,	PUNCT
ftr-427	634	8	at	at	ADP
ftr-427	634	9	633	633	NUM
ftr-427	634	10	-	-	SYM
ftr-427	634	11	35	35	NUM
ftr-427	634	12	(	(	PUNCT
ftr-427	634	13	“	"	PUNCT
ftr-427	634	14	[	[	X
ftr-427	634	15	i]f	i]f	ADP
ftr-427	634	16	the	the	DET
ftr-427	634	17	corporate	corporate	ADJ
ftr-427	634	18	tax	tax	NOUN
ftr-427	634	19	acts	act	NOUN
ftr-427	634	20	as	as	ADP
ftr-427	634	21	an	an	DET
ftr-427	634	22	indirect	indirect	ADJ
ftr-427	634	23	tax	tax	NOUN
ftr-427	634	24	on	on	ADP
ftr-427	634	25	shareholders	shareholder	NOUN
ftr-427	634	26	,	,	PUNCT
ftr-427	634	27	it	it	PRON
ftr-427	634	28	can	can	AUX
ftr-427	634	29	be	be	AUX
ftr-427	634	30	defended	defend	VERB
ftr-427	634	31	on	on	ADP
ftr-427	634	32	equitable	equitable	ADJ
ftr-427	634	33	grounds	ground	NOUN
ftr-427	634	34	as	as	ADP
ftr-427	634	35	having	have	VERB
ftr-427	634	36	a	a	DET
ftr-427	634	37	progressive	progressive	ADJ
ftr-427	634	38	effect	effect	NOUN
ftr-427	634	39	.	.	PUNCT
ftr-427	634	40	”	"	PUNCT
ftr-427	635	1	)	)	PUNCT
ftr-427	635	2	148	148	NUM
ftr-427	635	3	.	.	PUNCT
ftr-427	636	1	war	war	NOUN
ftr-427	636	2	revenue	revenue	PROPN
ftr-427	636	3	act	act	NOUN
ftr-427	636	4	of	of	ADP
ftr-427	636	5	1898	1898	NUM
ftr-427	636	6	,	,	PUNCT
ftr-427	636	7	ch	ch	NOUN
ftr-427	636	8	.	.	PROPN
ftr-427	636	9	448	448	NUM
ftr-427	636	10	,	,	PUNCT
ftr-427	636	11	40	40	NUM
ftr-427	636	12	stat	stat	NOUN
ftr-427	636	13	.	.	PUNCT
ftr-427	637	1	448	448	NUM
ftr-427	637	2	.	.	PUNCT
ftr-427	638	1	149	149	NUM
ftr-427	638	2	.	.	PUNCT
ftr-427	639	1	see	see	VERB
ftr-427	639	2	irc	irc	PROPN
ftr-427	639	3	§	§	PROPN
ftr-427	639	4	2011	2011	NUM
ftr-427	639	5	(	(	PUNCT
ftr-427	639	6	2000	2000	NUM
ftr-427	639	7	)	)	PUNCT
ftr-427	639	8	.	.	PUNCT
ftr-427	640	1	150	150	NUM
ftr-427	640	2	.	.	PUNCT
ftr-427	640	3	see	see	VERB
ftr-427	640	4	i	i	PRON
ftr-427	640	5	d.	d.	PROPN
ftr-427	640	6	24	24	NUM
ftr-427	640	7	florida	florida	PROPN
ftr-427	640	8	tax	tax	NOUN
ftr-427	640	9	review	review	NOUN
ftr-427	640	10	[	[	X
ftr-427	640	11	vol	vol	NOUN
ftr-427	640	12	.	.	PUNCT
ftr-427	641	1	5:1	5:1	NUM
ftr-427	641	2	$	$	SYM
ftr-427	641	3	25,000	25,000	NUM
ftr-427	641	4	.	.	PUNCT
ftr-427	642	1	the	the	DET
ftr-427	642	2	maximum	maximum	ADJ
ftr-427	642	3	additional	additional	ADJ
ftr-427	642	4	tax	tax	NOUN
ftr-427	642	5	was	be	AUX
ftr-427	642	6	3	3	NUM
ftr-427	642	7	%	%	NOUN
ftr-427	642	8	on	on	ADP
ftr-427	642	9	estates	estate	NOUN
ftr-427	642	10	exceeding151	exceeding151	PROPN
ftr-427	642	11	$	$	SYM
ftr-427	642	12	1,000,000	1,000,000	NUM
ftr-427	642	13	.	.	PUNCT
ftr-427	643	1	today	today	NOUN
ftr-427	643	2	,	,	PUNCT
ftr-427	643	3	the	the	DET
ftr-427	643	4	tax	tax	NOUN
ftr-427	643	5	rates	rate	NOUN
ftr-427	643	6	range	range	VERB
ftr-427	643	7	from	from	ADP
ftr-427	643	8	18	18	NUM
ftr-427	643	9	%	%	NOUN
ftr-427	643	10	to	to	ADP
ftr-427	643	11	55	55	NUM
ftr-427	643	12	%	%	NOUN
ftr-427	643	13	for	for	ADP
ftr-427	643	14	estates152	estates152	PROPN
ftr-427	643	15	exceeding	exceed	VERB
ftr-427	643	16	the	the	DET
ftr-427	643	17	applicable	applicable	ADJ
ftr-427	643	18	exclusion	exclusion	NOUN
ftr-427	643	19	.	.	PUNCT
ftr-427	644	1	the	the	DET
ftr-427	644	2	55	55	NUM
ftr-427	644	3	%	%	NOUN
ftr-427	644	4	rate	rate	NOUN
ftr-427	644	5	applies	apply	VERB
ftr-427	644	6	to	to	ADP
ftr-427	644	7	transfers	transfer	NOUN
ftr-427	644	8	over153	over153	PROPN
ftr-427	644	9	$	$	SYM
ftr-427	644	10	3,000,000	3,000,000	NUM
ftr-427	644	11	and	and	CCONJ
ftr-427	644	12	was	be	AUX
ftr-427	644	13	reinstated	reinstate	VERB
ftr-427	644	14	under	under	ADP
ftr-427	644	15	the	the	DET
ftr-427	644	16	omnibus	omnibus	ADJ
ftr-427	644	17	budget	budget	NOUN
ftr-427	644	18	reconciliation	reconciliation	NOUN
ftr-427	644	19	act	act	NOUN
ftr-427	644	20	of	of	ADP
ftr-427	644	21	1993	1993	NUM
ftr-427	644	22	.	.	PUNCT
ftr-427	645	1	the	the	DET
ftr-427	645	2	legislative	legislative	ADJ
ftr-427	645	3	history	history	NOUN
ftr-427	645	4	contains	contain	VERB
ftr-427	645	5	the	the	DET
ftr-427	645	6	following	follow	VERB
ftr-427	645	7	reasons	reason	NOUN
ftr-427	645	8	for	for	ADP
ftr-427	645	9	its154	its154	NOUN
ftr-427	645	10	enactment	enactment	NOUN
ftr-427	645	11	:	:	PUNCT
ftr-427	645	12	“	"	PUNCT
ftr-427	645	13	to	to	PART
ftr-427	645	14	raise	raise	VERB
ftr-427	645	15	revenue	revenue	NOUN
ftr-427	645	16	,	,	PUNCT
ftr-427	645	17	to	to	PART
ftr-427	645	18	address	address	VERB
ftr-427	645	19	the	the	DET
ftr-427	645	20	federal	federal	ADJ
ftr-427	645	21	deficit	deficit	NOUN
ftr-427	645	22	,	,	PUNCT
ftr-427	645	23	to	to	PART
ftr-427	645	24	improve	improve	VERB
ftr-427	645	25	tax	tax	NOUN
ftr-427	645	26	equity	equity	NOUN
ftr-427	645	27	,	,	PUNCT
ftr-427	645	28	and	and	CCONJ
ftr-427	645	29	to	to	PART
ftr-427	645	30	make	make	VERB
ftr-427	645	31	the	the	DET
ftr-427	645	32	tax	tax	NOUN
ftr-427	645	33	system	system	NOUN
ftr-427	645	34	more	more	ADV
ftr-427	645	35	progressive	progressive	ADJ
ftr-427	645	36	,	,	PUNCT
ftr-427	645	37	the	the	DET
ftr-427	645	38	committee	committee	NOUN
ftr-427	645	39	believes	believe	VERB
ftr-427	645	40	that	that	SCONJ
ftr-427	645	41	the	the	DET
ftr-427	645	42	top	top	ADJ
ftr-427	645	43	two	two	NUM
ftr-427	645	44	estate	estate	NOUN
ftr-427	645	45	and	and	CCONJ
ftr-427	645	46	gift	gift	NOUN
ftr-427	645	47	tax	tax	NOUN
ftr-427	645	48	rates	rate	NOUN
ftr-427	645	49	which	which	PRON
ftr-427	645	50	expired	expire	VERB
ftr-427	645	51	at	at	ADP
ftr-427	645	52	the	the	DET
ftr-427	645	53	end	end	NOUN
ftr-427	645	54	of	of	ADP
ftr-427	645	55	1992	1992	NUM
ftr-427	645	56	should	should	AUX
ftr-427	645	57	be	be	AUX
ftr-427	645	58	reinstated	reinstate	VERB
ftr-427	645	59	.	.	PUNCT
ftr-427	645	60	”	"	PUNCT
ftr-427	646	1	an	an	DET
ftr-427	646	2	additional	additional	ADJ
ftr-427	646	3	5	5	NUM
ftr-427	646	4	%	%	NOUN
ftr-427	646	5	tax	tax	NOUN
ftr-427	646	6	is	be	AUX
ftr-427	646	7	imposed	impose	VERB
ftr-427	646	8	on	on	ADP
ftr-427	646	9	certain	certain	ADJ
ftr-427	646	10	high155	high155	PROPN
ftr-427	646	11	taxable	taxable	ADJ
ftr-427	646	12	estates	estate	NOUN
ftr-427	646	13	.	.	PUNCT
ftr-427	647	1	during	during	ADP
ftr-427	647	2	1995	1995	NUM
ftr-427	647	3	,	,	PUNCT
ftr-427	647	4	only	only	ADV
ftr-427	647	5	3.4	3.4	NUM
ftr-427	647	6	%	%	NOUN
ftr-427	647	7	of	of	ADP
ftr-427	647	8	estates	estate	NOUN
ftr-427	647	9	were	be	AUX
ftr-427	647	10	subject	subject	ADJ
ftr-427	647	11	to	to	ADP
ftr-427	647	12	the	the	DET
ftr-427	647	13	estate156	estate156	PROPN
ftr-427	647	14	tax	tax	NOUN
ftr-427	647	15	and	and	CCONJ
ftr-427	647	16	presently	presently	ADV
ftr-427	647	17	only	only	ADV
ftr-427	647	18	2	2	NUM
ftr-427	647	19	%	%	NOUN
ftr-427	647	20	of	of	ADP
ftr-427	647	21	estates	estate	NOUN
ftr-427	647	22	are	be	AUX
ftr-427	647	23	subject	subject	ADJ
ftr-427	647	24	to	to	ADP
ftr-427	647	25	the	the	DET
ftr-427	647	26	estate	estate	NOUN
ftr-427	647	27	tax	tax	NOUN
ftr-427	647	28	.	.	PUNCT
ftr-427	648	1	the157	the157	PROPN
ftr-427	648	2	158	158	NUM
ftr-427	648	3	reported	report	VERB
ftr-427	648	4	estate	estate	NOUN
ftr-427	648	5	tax	tax	NOUN
ftr-427	648	6	liability	liability	NOUN
ftr-427	648	7	was	be	AUX
ftr-427	648	8	$	$	SYM
ftr-427	648	9	11.8	11.8	NUM
ftr-427	648	10	billion	billion	NUM
ftr-427	648	11	,	,	PUNCT
ftr-427	648	12	$	$	SYM
ftr-427	648	13	14.5	14.5	NUM
ftr-427	648	14	billion	billion	NUM
ftr-427	648	15	and	and	CCONJ
ftr-427	648	16	$	$	SYM
ftr-427	648	17	16.6	16.6	NUM
ftr-427	648	18	billion	billion	NUM
ftr-427	648	19	for	for	ADP
ftr-427	648	20	tax	tax	NOUN
ftr-427	648	21	years	year	NOUN
ftr-427	648	22	1995	1995	NUM
ftr-427	648	23	,	,	PUNCT
ftr-427	648	24	1996	1996	NUM
ftr-427	648	25	and	and	CCONJ
ftr-427	648	26	1997	1997	NUM
ftr-427	648	27	,	,	PUNCT
ftr-427	648	28	respectively	respectively	ADV
ftr-427	648	29	.	.	PUNCT
ftr-427	649	1	the	the	DET
ftr-427	649	2	estate	estate	NOUN
ftr-427	649	3	tax	tax	NOUN
ftr-427	649	4	accounted	account	VERB
ftr-427	649	5	for159	for159	PROPN
ftr-427	649	6	approximately	approximately	ADV
ftr-427	649	7	1	1	NUM
ftr-427	649	8	%	%	NOUN
ftr-427	649	9	of	of	ADP
ftr-427	649	10	all	all	DET
ftr-427	649	11	tax	tax	NOUN
ftr-427	649	12	revenues	revenue	NOUN
ftr-427	649	13	collected	collect	VERB
ftr-427	649	14	during	during	ADP
ftr-427	649	15	those	those	DET
ftr-427	649	16	years	year	NOUN
ftr-427	649	17	.	.	PUNCT
ftr-427	650	1	hence,160	hence,160	NOUN
ftr-427	650	2	the	the	DET
ftr-427	650	3	estate	estate	NOUN
ftr-427	650	4	tax	tax	NOUN
ftr-427	650	5	accounted	account	VERB
ftr-427	650	6	for	for	ADP
ftr-427	650	7	a	a	DET
ftr-427	650	8	very	very	ADV
ftr-427	650	9	small	small	ADJ
ftr-427	650	10	portion	portion	NOUN
ftr-427	650	11	of	of	ADP
ftr-427	650	12	the	the	DET
ftr-427	650	13	total	total	ADJ
ftr-427	650	14	tax	tax	NOUN
ftr-427	650	15	revenue	revenue	NOUN
ftr-427	650	16	collected	collect	VERB
ftr-427	650	17	during	during	ADP
ftr-427	650	18	those	those	DET
ftr-427	650	19	years	year	NOUN
ftr-427	650	20	.	.	PUNCT
ftr-427	651	1	151	151	NUM
ftr-427	651	2	.	.	PUNCT
ftr-427	651	3	see	see	VERB
ftr-427	651	4	i	i	PRON
ftr-427	651	5	d.	d.	PROPN
ftr-427	651	6	152	152	NUM
ftr-427	651	7	.	.	PUNCT
ftr-427	652	1	see	see	VERB
ftr-427	652	2	i	i	PRON
ftr-427	652	3	d.	d.	PROPN
ftr-427	652	4	153	153	NUM
ftr-427	652	5	.	.	PUNCT
ftr-427	653	1	see	see	VERB
ftr-427	653	2	i	i	PRON
ftr-427	653	3	d.	d.	PROPN
ftr-427	653	4	§	§	PROPN
ftr-427	653	5	2001(c)(1	2001(c)(1	PROPN
ftr-427	653	6	)	)	PUNCT
ftr-427	653	7	.	.	PUNCT
ftr-427	654	1	154	154	NUM
ftr-427	654	2	.	.	PUNCT
ftr-427	655	1	see	see	VERB
ftr-427	655	2	pub	pub	NOUN
ftr-427	655	3	.	.	PUNCT
ftr-427	656	1	l.	l.	PROPN
ftr-427	656	2	no	no	INTJ
ftr-427	656	3	.	.	PROPN
ftr-427	657	1	103	103	NUM
ftr-427	657	2	-	-	SYM
ftr-427	657	3	66	66	NUM
ftr-427	657	4	,	,	PUNCT
ftr-427	657	5	§	§	PROPN
ftr-427	657	6	13208	13208	NUM
ftr-427	657	7	,	,	PUNCT
ftr-427	657	8	107	107	NUM
ftr-427	657	9	stat	stat	NOUN
ftr-427	657	10	.	.	PUNCT
ftr-427	658	1	312	312	NUM
ftr-427	658	2	,	,	PUNCT
ftr-427	658	3	469	469	NUM
ftr-427	658	4	(	(	PUNCT
ftr-427	658	5	1993	1993	NUM
ftr-427	658	6	)	)	PUNCT
ftr-427	658	7	.	.	PUNCT
ftr-427	659	1	155	155	NUM
ftr-427	659	2	.	.	PUNCT
ftr-427	659	3	h.r	h.r	PROPN
ftr-427	659	4	.	.	PROPN
ftr-427	659	5	rep	rep	PROPN
ftr-427	659	6	.	.	PROPN
ftr-427	659	7	no	no	PROPN
ftr-427	659	8	.	.	NOUN
ftr-427	660	1	103	103	NUM
ftr-427	660	2	-	-	SYM
ftr-427	660	3	111	111	NUM
ftr-427	660	4	,	,	PUNCT
ftr-427	660	5	at	at	ADP
ftr-427	660	6	644	644	NUM
ftr-427	660	7	(	(	PUNCT
ftr-427	660	8	1993	1993	NUM
ftr-427	660	9	)	)	PUNCT
ftr-427	660	10	reproduced	reproduce	VERB
ftr-427	660	11	at	at	ADP
ftr-427	660	12	1993	1993	NUM
ftr-427	660	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-427	660	14	.	.	PUNCT
ftr-427	660	15	378	378	NUM
ftr-427	660	16	,	,	PUNCT
ftr-427	660	17	875	875	NUM
ftr-427	660	18	.	.	PUNCT
ftr-427	661	1	the	the	DET
ftr-427	661	2	act	act	NOUN
ftr-427	661	3	increased	increase	VERB
ftr-427	661	4	rates	rate	NOUN
ftr-427	661	5	retroactively	retroactively	ADV
ftr-427	661	6	.	.	PUNCT
ftr-427	662	1	as	as	ADP
ftr-427	662	2	a	a	DET
ftr-427	662	3	result	result	NOUN
ftr-427	662	4	,	,	PUNCT
ftr-427	662	5	the	the	DET
ftr-427	662	6	taxpayers	taxpayer	NOUN
ftr-427	662	7	in	in	ADP
ftr-427	662	8	quarty	quarty	PROPN
ftr-427	662	9	v.	v.	PROPN
ftr-427	662	10	united	united	PROPN
ftr-427	662	11	states	states	PROPN
ftr-427	662	12	,	,	PUNCT
ftr-427	662	13	asserted	assert	VERB
ftr-427	662	14	that	that	SCONJ
ftr-427	662	15	the	the	DET
ftr-427	662	16	retroactivity	retroactivity	NOUN
ftr-427	662	17	was	be	AUX
ftr-427	662	18	unconstitutional	unconstitutional	ADJ
ftr-427	662	19	because	because	SCONJ
ftr-427	662	20	it	it	PRON
ftr-427	662	21	violated	violate	VERB
ftr-427	662	22	the	the	DET
ftr-427	662	23	fifth	fifth	ADJ
ftr-427	662	24	amendment	amendment	NOUN
ftr-427	662	25	’s	’s	PART
ftr-427	662	26	due	due	ADJ
ftr-427	662	27	process	process	NOUN
ftr-427	662	28	clause	clause	NOUN
ftr-427	662	29	and	and	CCONJ
ftr-427	662	30	the	the	DET
ftr-427	662	31	takings	taking	NOUN
ftr-427	662	32	clauses	clause	NOUN
ftr-427	662	33	.	.	PUNCT
ftr-427	663	1	quarty	quarty	PROPN
ftr-427	663	2	v.	v.	ADP
ftr-427	663	3	united	united	PROPN
ftr-427	663	4	states	states	PROPN
ftr-427	663	5	,	,	PUNCT
ftr-427	663	6	170	170	NUM
ftr-427	663	7	f.3d	f.3d	NUM
ftr-427	663	8	961	961	NUM
ftr-427	663	9	,	,	PUNCT
ftr-427	663	10	964	964	NUM
ftr-427	663	11	(	(	PUNCT
ftr-427	663	12	4th	4th	ADJ
ftr-427	663	13	cir	cir	NOUN
ftr-427	663	14	.	.	PUNCT
ftr-427	663	15	1999	1999	NUM
ftr-427	663	16	)	)	PUNCT
ftr-427	663	17	.	.	PUNCT
ftr-427	664	1	the	the	DET
ftr-427	664	2	court	court	NOUN
ftr-427	664	3	rejected	reject	VERB
ftr-427	664	4	the	the	DET
ftr-427	664	5	taxpayer	taxpayer	NOUN
ftr-427	664	6	’s	’s	PART
ftr-427	664	7	due	due	ADJ
ftr-427	664	8	process	process	NOUN
ftr-427	664	9	argument	argument	NOUN
ftr-427	664	10	and	and	CCONJ
ftr-427	664	11	concluded	conclude	VERB
ftr-427	664	12	that	that	SCONJ
ftr-427	664	13	the	the	DET
ftr-427	664	14	retroactive	retroactive	ADJ
ftr-427	664	15	aspect	aspect	NOUN
ftr-427	664	16	of	of	ADP
ftr-427	664	17	the	the	DET
ftr-427	664	18	legislation	legislation	NOUN
ftr-427	664	19	was	be	AUX
ftr-427	664	20	rationally	rationally	ADV
ftr-427	664	21	related	relate	VERB
ftr-427	664	22	to	to	ADP
ftr-427	664	23	a	a	DET
ftr-427	664	24	legitimate	legitimate	ADJ
ftr-427	664	25	legislative	legislative	ADJ
ftr-427	664	26	purpose	purpose	NOUN
ftr-427	664	27	.	.	PUNCT
ftr-427	665	1	i	i	PRON
ftr-427	665	2	d.	d.	PROPN
ftr-427	665	3	at	at	ADP
ftr-427	665	4	967	967	NUM
ftr-427	665	5	.	.	PUNCT
ftr-427	666	1	it	it	PRON
ftr-427	666	2	also	also	ADV
ftr-427	666	3	rejected	reject	VERB
ftr-427	666	4	the	the	DET
ftr-427	666	5	taxpayer	taxpayer	NOUN
ftr-427	666	6	’s	’s	PART
ftr-427	666	7	argument	argument	NOUN
ftr-427	666	8	that	that	SCONJ
ftr-427	666	9	a	a	DET
ftr-427	666	10	taking	taking	NOUN
ftr-427	666	11	had	have	AUX
ftr-427	666	12	occurred	occur	VERB
ftr-427	666	13	because	because	SCONJ
ftr-427	666	14	it	it	PRON
ftr-427	666	15	was	be	AUX
ftr-427	666	16	not	not	PART
ftr-427	666	17	arbitrary	arbitrary	ADJ
ftr-427	666	18	.	.	PUNCT
ftr-427	667	1	i	i	PRON
ftr-427	667	2	d.	d.	PROPN
ftr-427	667	3	at	at	ADP
ftr-427	667	4	969	969	NUM
ftr-427	667	5	-	-	SYM
ftr-427	667	6	70	70	NUM
ftr-427	667	7	.	.	PUNCT
ftr-427	668	1	156	156	NUM
ftr-427	668	2	.	.	PUNCT
ftr-427	669	1	see	see	VERB
ftr-427	669	2	irc	irc	PROPN
ftr-427	669	3	§	§	PROPN
ftr-427	669	4	2001(c)(2	2001(c)(2	NOUN
ftr-427	669	5	)	)	PUNCT
ftr-427	669	6	.	.	PUNCT
ftr-427	670	1	157	157	NUM
ftr-427	670	2	.	.	PUNCT
ftr-427	671	1	barry	barry	PROPN
ftr-427	671	2	w.	w.	PROPN
ftr-427	671	3	johnson	johnson	PROPN
ftr-427	671	4	&	&	CCONJ
ftr-427	671	5	jacob	jacob	PROPN
ftr-427	671	6	m.	m.	PROPN
ftr-427	671	7	mikow	mikow	PROPN
ftr-427	671	8	,	,	PUNCT
ftr-427	671	9	federal	federal	ADJ
ftr-427	671	10	estate	estate	NOUN
ftr-427	671	11	tax	tax	NOUN
ftr-427	671	12	returns	return	NOUN
ftr-427	671	13	,	,	PUNCT
ftr-427	671	14	19951997	19951997	NUM
ftr-427	671	15	,	,	PUNCT
ftr-427	671	16	19	19	NUM
ftr-427	671	17	statistics	statistic	NOUN
ftr-427	671	18	of	of	ADP
ftr-427	671	19	income	income	NOUN
ftr-427	671	20	bulletin	bulletin	NOUN
ftr-427	671	21	69	69	NUM
ftr-427	671	22	,	,	PUNCT
ftr-427	671	23	71	71	NUM
ftr-427	671	24	(	(	PUNCT
ftr-427	671	25	summer	summer	NOUN
ftr-427	671	26	1999	1999	NUM
ftr-427	671	27	)	)	PUNCT
ftr-427	672	1	[	[	X
ftr-427	672	2	hereinafter	hereinafter	NOUN
ftr-427	672	3	johnson	johnson	PROPN
ftr-427	672	4	&	&	CCONJ
ftr-427	672	5	mikow	mikow	PROPN
ftr-427	672	6	]	]	PUNCT
ftr-427	672	7	.	.	PUNCT
ftr-427	673	1	158	158	NUM
ftr-427	673	2	.	.	PUNCT
ftr-427	674	1	jackie	jackie	PROPN
ftr-427	674	2	calmes	calmes	PROPN
ftr-427	674	3	and	and	CCONJ
ftr-427	674	4	jim	jim	PROPN
ftr-427	674	5	vandehei	vandehei	PROPN
ftr-427	674	6	,	,	PUNCT
ftr-427	674	7	house	house	NOUN
ftr-427	674	8	votes	vote	VERB
ftr-427	674	9	to	to	PART
ftr-427	674	10	repeal	repeal	VERB
ftr-427	674	11	the	the	DET
ftr-427	674	12	‘	'	PUNCT
ftr-427	674	13	death	death	NOUN
ftr-427	674	14	tax	tax	NOUN
ftr-427	674	15	’	'	PUNCT
ftr-427	674	16	:	:	PUNCT
ftr-427	674	17	clinton	clinton	PROPN
ftr-427	674	18	veto	veto	NOUN
ftr-427	674	19	is	be	AUX
ftr-427	674	20	expected	expect	VERB
ftr-427	674	21	on	on	ADP
ftr-427	674	22	measure	measure	NOUN
ftr-427	674	23	affecting	affect	VERB
ftr-427	674	24	2	2	NUM
ftr-427	674	25	%	%	NOUN
ftr-427	674	26	of	of	ADP
ftr-427	674	27	all	all	DET
ftr-427	674	28	estates	estate	NOUN
ftr-427	674	29	,	,	PUNCT
ftr-427	674	30	wall	wall	PROPN
ftr-427	674	31	st	st	PROPN
ftr-427	674	32	.	.	PROPN
ftr-427	674	33	j.	j.	PROPN
ftr-427	674	34	,	,	PUNCT
ftr-427	674	35	june	june	PROPN
ftr-427	674	36	12	12	NUM
ftr-427	674	37	,	,	PUNCT
ftr-427	674	38	2000	2000	NUM
ftr-427	674	39	,	,	PUNCT
ftr-427	674	40	at	at	ADP
ftr-427	674	41	a2	a2	PROPN
ftr-427	674	42	.	.	PUNCT
ftr-427	674	43	159	159	NUM
ftr-427	674	44	.	.	PUNCT
ftr-427	675	1	see	see	VERB
ftr-427	675	2	johnson	johnson	PROPN
ftr-427	675	3	&	&	CCONJ
ftr-427	675	4	mikow	mikow	PROPN
ftr-427	675	5	,	,	PUNCT
ftr-427	675	6	supra	supra	PROPN
ftr-427	675	7	note	note	PROPN
ftr-427	675	8	157	157	NUM
ftr-427	675	9	,	,	PUNCT
ftr-427	675	10	at	at	ADP
ftr-427	675	11	82	82	NUM
ftr-427	675	12	.	.	PUNCT
ftr-427	675	13	160	160	NUM
ftr-427	675	14	.	.	PUNCT
ftr-427	676	1	see	see	VERB
ftr-427	676	2	i	i	PRON
ftr-427	676	3	d.	d.	PROPN
ftr-427	676	4	2001	2001	NUM
ftr-427	676	5	]	]	PUNCT
ftr-427	677	1	the	the	DET
ftr-427	677	2	widening	widen	VERB
ftr-427	677	3	gap	gap	NOUN
ftr-427	677	4	under	under	ADP
ftr-427	677	5	the	the	DET
ftr-427	677	6	internal	internal	ADJ
ftr-427	677	7	revenue	revenue	NOUN
ftr-427	677	8	code	code	PROPN
ftr-427	677	9	25	25	NUM
ftr-427	677	10	iii	iii	NOUN
ftr-427	677	11	.	.	PUNCT
ftr-427	677	12	weaknesses	weakness	NOUN
ftr-427	677	13	inherent	inherent	ADJ
ftr-427	677	14	in	in	ADP
ftr-427	677	15	the	the	DET
ftr-427	677	16	current	current	ADJ
ftr-427	677	17	progressive	progressive	ADJ
ftr-427	677	18	taxation	taxation	NOUN
ftr-427	677	19	methodology	methodology	NOUN
ftr-427	677	20	and	and	CCONJ
ftr-427	677	21	the	the	DET
ftr-427	677	22	growing	grow	VERB
ftr-427	677	23	threat	threat	NOUN
ftr-427	677	24	a.	a.	NOUN
ftr-427	677	25	in	in	ADP
ftr-427	677	26	general	general	ADJ
ftr-427	677	27	the	the	DET
ftr-427	677	28	after	after	ADP
ftr-427	677	29	-	-	PUNCT
ftr-427	677	30	tax	tax	NOUN
ftr-427	677	31	income	income	NOUN
ftr-427	677	32	of	of	ADP
ftr-427	677	33	taxpayers	taxpayer	NOUN
ftr-427	677	34	in	in	ADP
ftr-427	677	35	the	the	DET
ftr-427	677	36	top	top	ADJ
ftr-427	677	37	10	10	NUM
ftr-427	677	38	%	%	NOUN
ftr-427	677	39	of	of	ADP
ftr-427	677	40	income	income	NOUN
ftr-427	677	41	earners	earner	NOUN
ftr-427	677	42	,	,	PUNCT
ftr-427	677	43	particularly	particularly	ADV
ftr-427	677	44	the	the	DET
ftr-427	677	45	top	top	ADJ
ftr-427	677	46	1	1	NUM
ftr-427	677	47	%	%	NOUN
ftr-427	677	48	,	,	PUNCT
ftr-427	677	49	has	have	AUX
ftr-427	677	50	increased	increase	VERB
ftr-427	677	51	between	between	ADP
ftr-427	677	52	1977	1977	NUM
ftr-427	677	53	and	and	CCONJ
ftr-427	677	54	1990	1990	NUM
ftr-427	677	55	.	.	PUNCT
ftr-427	678	1	in	in	ADP
ftr-427	678	2	professors161	professors161	VERB
ftr-427	678	3	mcmahon	mcmahon	PROPN
ftr-427	678	4	’s	’s	PART
ftr-427	678	5	and	and	CCONJ
ftr-427	678	6	abreu	abreu	PROPN
ftr-427	678	7	’s	’s	PART
ftr-427	678	8	comprehensive	comprehensive	ADJ
ftr-427	678	9	law	law	NOUN
ftr-427	678	10	review	review	NOUN
ftr-427	678	11	article	article	NOUN
ftr-427	678	12	,	,	PUNCT
ftr-427	678	13	they	they	PRON
ftr-427	678	14	critically	critically	ADV
ftr-427	678	15	analyzed	analyze	VERB
ftr-427	678	16	empirical	empirical	ADJ
ftr-427	678	17	data	datum	NOUN
ftr-427	678	18	on	on	ADP
ftr-427	678	19	changes	change	NOUN
ftr-427	678	20	in	in	ADP
ftr-427	678	21	the	the	DET
ftr-427	678	22	distribution	distribution	NOUN
ftr-427	678	23	of	of	ADP
ftr-427	678	24	income	income	NOUN
ftr-427	678	25	compared	compare	VERB
ftr-427	678	26	with	with	ADP
ftr-427	678	27	the	the	DET
ftr-427	678	28	total	total	ADJ
ftr-427	678	29	taxes	taxis	NOUN
ftr-427	678	30	paid	pay	VERB
ftr-427	678	31	between	between	ADP
ftr-427	678	32	1977	1977	NUM
ftr-427	678	33	and	and	CCONJ
ftr-427	678	34	1990	1990	NUM
ftr-427	678	35	.	.	PUNCT
ftr-427	679	1	they	they	PRON
ftr-427	679	2	noted	note	VERB
ftr-427	679	3	that	that	SCONJ
ftr-427	679	4	during	during	ADP
ftr-427	679	5	1990162	1990162	NUM
ftr-427	679	6	families	family	NOUN
ftr-427	679	7	in	in	ADP
ftr-427	679	8	the	the	DET
ftr-427	679	9	top	top	ADJ
ftr-427	679	10	one	one	NUM
ftr-427	679	11	percentile	percentile	NOUN
ftr-427	679	12	had	have	VERB
ftr-427	679	13	the	the	DET
ftr-427	679	14	same	same	ADJ
ftr-427	679	15	share	share	NOUN
ftr-427	679	16	of	of	ADP
ftr-427	679	17	income	income	NOUN
ftr-427	679	18	as	as	ADP
ftr-427	679	19	those	those	PRON
ftr-427	679	20	in	in	ADP
ftr-427	679	21	the	the	DET
ftr-427	679	22	bottom	bottom	ADJ
ftr-427	679	23	40	40	NUM
ftr-427	679	24	percentile	percentile	ADJ
ftr-427	679	25	.	.	PUNCT
ftr-427	680	1	according	accord	VERB
ftr-427	680	2	to	to	ADP
ftr-427	680	3	professors	professor	NOUN
ftr-427	680	4	mcmahon	mcmahon	PROPN
ftr-427	680	5	and	and	CCONJ
ftr-427	680	6	abreu	abreu	PROPN
ftr-427	680	7	,	,	PUNCT
ftr-427	680	8	theth	theth	PROPN
ftr-427	680	9	163	163	NUM
ftr-427	680	10	increase	increase	NOUN
ftr-427	680	11	in	in	ADP
ftr-427	680	12	the	the	DET
ftr-427	680	13	income	income	NOUN
ftr-427	680	14	of	of	ADP
ftr-427	680	15	the	the	DET
ftr-427	680	16	top	top	ADJ
ftr-427	680	17	1	1	NUM
ftr-427	680	18	%	%	NOUN
ftr-427	680	19	has	have	AUX
ftr-427	680	20	exceeded	exceed	VERB
ftr-427	680	21	the	the	DET
ftr-427	680	22	increase	increase	NOUN
ftr-427	680	23	in	in	ADP
ftr-427	680	24	their	their	PRON
ftr-427	680	25	tax	tax	NOUN
ftr-427	680	26	liability	liability	NOUN
ftr-427	680	27	.	.	PUNCT
ftr-427	681	1	other	other	ADJ
ftr-427	681	2	tax	tax	NOUN
ftr-427	681	3	experts	expert	NOUN
ftr-427	681	4	have	have	AUX
ftr-427	681	5	found	find	VERB
ftr-427	681	6	similar	similar	ADJ
ftr-427	681	7	patterns	pattern	NOUN
ftr-427	681	8	extending	extend	VERB
ftr-427	681	9	to	to	ADP
ftr-427	681	10	tax	tax	NOUN
ftr-427	681	11	year164	year164	PROPN
ftr-427	681	12	1993	1993	NUM
ftr-427	681	13	.	.	PUNCT
ftr-427	682	1	between	between	ADP
ftr-427	682	2	1980	1980	NUM
ftr-427	682	3	and	and	CCONJ
ftr-427	682	4	1993	1993	NUM
ftr-427	682	5	,	,	PUNCT
ftr-427	682	6	while	while	SCONJ
ftr-427	682	7	the	the	DET
ftr-427	682	8	total	total	ADJ
ftr-427	682	9	effective	effective	ADJ
ftr-427	682	10	rate	rate	NOUN
ftr-427	682	11	for	for	ADP
ftr-427	682	12	all	all	DET
ftr-427	682	13	families	family	NOUN
ftr-427	682	14	hovered	hover	VERB
ftr-427	682	15	around	around	ADV
ftr-427	682	16	23	23	NUM
ftr-427	682	17	%	%	NOUN
ftr-427	682	18	,	,	PUNCT
ftr-427	682	19	it	it	PRON
ftr-427	682	20	declined	decline	VERB
ftr-427	682	21	by	by	ADP
ftr-427	682	22	approximately	approximately	ADV
ftr-427	682	23	10	10	NUM
ftr-427	682	24	%	%	NOUN
ftr-427	682	25	for	for	ADP
ftr-427	682	26	families	family	NOUN
ftr-427	682	27	in	in	ADP
ftr-427	682	28	the	the	DET
ftr-427	682	29	top	top	ADJ
ftr-427	682	30	1	1	NUM
ftr-427	682	31	%	%	NOUN
ftr-427	682	32	income	income	NOUN
ftr-427	682	33	bracket	bracket	NOUN
ftr-427	682	34	.	.	PUNCT
ftr-427	683	1	the	the	DET
ftr-427	683	2	increase	increase	NOUN
ftr-427	683	3	in	in	ADP
ftr-427	683	4	the	the	DET
ftr-427	683	5	disparity	disparity	NOUN
ftr-427	683	6	between	between	ADP
ftr-427	683	7	the	the	DET
ftr-427	683	8	income	income	NOUN
ftr-427	683	9	levels165	levels165	PROPN
ftr-427	683	10	of	of	ADP
ftr-427	683	11	the	the	DET
ftr-427	683	12	top	top	ADJ
ftr-427	683	13	1	1	NUM
ftr-427	683	14	%	%	NOUN
ftr-427	683	15	taxpayers	taxpayer	NOUN
ftr-427	683	16	and	and	CCONJ
ftr-427	683	17	lower	low	ADJ
ftr-427	683	18	income	income	NOUN
ftr-427	683	19	taxpayers	taxpayer	NOUN
ftr-427	683	20	has	have	AUX
ftr-427	683	21	not	not	PART
ftr-427	683	22	resulted	result	VERB
ftr-427	683	23	in	in	ADP
ftr-427	683	24	a	a	DET
ftr-427	683	25	proportional	proportional	ADJ
ftr-427	683	26	increase	increase	NOUN
ftr-427	683	27	in	in	ADP
ftr-427	683	28	the	the	DET
ftr-427	683	29	tax	tax	NOUN
ftr-427	683	30	burden	burden	NOUN
ftr-427	683	31	to	to	ADP
ftr-427	683	32	the	the	DET
ftr-427	683	33	wealthy.166	wealthy.166	NOUN
ftr-427	683	34	between	between	ADP
ftr-427	683	35	1991	1991	NUM
ftr-427	683	36	and	and	CCONJ
ftr-427	683	37	1997	1997	NUM
ftr-427	683	38	,	,	PUNCT
ftr-427	683	39	the	the	DET
ftr-427	683	40	tax	tax	NOUN
ftr-427	683	41	as	as	ADP
ftr-427	683	42	a	a	DET
ftr-427	683	43	percentage	percentage	NOUN
ftr-427	683	44	of	of	ADP
ftr-427	683	45	adjusted	adjust	VERB
ftr-427	683	46	gross	gross	ADJ
ftr-427	683	47	income	income	NOUN
ftr-427	683	48	has	have	AUX
ftr-427	683	49	fluctuated	fluctuate	VERB
ftr-427	683	50	in	in	ADP
ftr-427	683	51	part	part	NOUN
ftr-427	683	52	as	as	ADP
ftr-427	683	53	a	a	DET
ftr-427	683	54	result	result	NOUN
ftr-427	683	55	of	of	ADP
ftr-427	683	56	changes	change	NOUN
ftr-427	683	57	in	in	ADP
ftr-427	683	58	the	the	DET
ftr-427	683	59	marginal	marginal	ADJ
ftr-427	683	60	rates	rate	NOUN
ftr-427	683	61	.	.	PUNCT
ftr-427	684	1	however	however	ADV
ftr-427	684	2	,	,	PUNCT
ftr-427	684	3	since	since	SCONJ
ftr-427	684	4	1995	1995	NUM
ftr-427	684	5	the	the	DET
ftr-427	684	6	rates	rate	NOUN
ftr-427	684	7	have	have	AUX
ftr-427	684	8	remained	remain	VERB
ftr-427	684	9	unchanged	unchanged	ADJ
ftr-427	684	10	,	,	PUNCT
ftr-427	684	11	but	but	CCONJ
ftr-427	684	12	the	the	DET
ftr-427	684	13	tax	tax	NOUN
ftr-427	684	14	as	as	ADP
ftr-427	684	15	a	a	DET
ftr-427	684	16	percentage	percentage	NOUN
ftr-427	684	17	of	of	ADP
ftr-427	684	18	adjusted	adjust	VERB
ftr-427	684	19	gross	gross	ADJ
ftr-427	684	20	income	income	NOUN
ftr-427	684	21	continues	continue	VERB
ftr-427	684	22	to	to	PART
ftr-427	684	23	fluctuate	fluctuate	VERB
ftr-427	684	24	.	.	PUNCT
ftr-427	685	1	in	in	ADP
ftr-427	685	2	particular	particular	ADJ
ftr-427	685	3	,	,	PUNCT
ftr-427	685	4	as	as	SCONJ
ftr-427	685	5	the	the	DET
ftr-427	685	6	income	income	NOUN
ftr-427	685	7	of	of	ADP
ftr-427	685	8	the	the	DET
ftr-427	685	9	taxpayers	taxpayer	NOUN
ftr-427	685	10	comprising	comprise	VERB
ftr-427	685	11	the	the	DET
ftr-427	685	12	highest	high	ADJ
ftr-427	685	13	tax	tax	NOUN
ftr-427	685	14	brackets	bracket	NOUN
ftr-427	685	15	increased	increase	VERB
ftr-427	685	16	,	,	PUNCT
ftr-427	685	17	their	their	PRON
ftr-427	685	18	tax	tax	NOUN
ftr-427	685	19	as	as	ADP
ftr-427	685	20	a	a	DET
ftr-427	685	21	percentage	percentage	NOUN
ftr-427	685	22	of	of	ADP
ftr-427	685	23	adjusted	adjust	VERB
ftr-427	685	24	gross	gross	ADJ
ftr-427	685	25	income	income	NOUN
ftr-427	685	26	decreased	decrease	VERB
ftr-427	685	27	each	each	DET
ftr-427	685	28	year	year	NOUN
ftr-427	685	29	.	.	PUNCT
ftr-427	686	1	this	this	DET
ftr-427	686	2	phenomenon	phenomenon	NOUN
ftr-427	686	3	was	be	AUX
ftr-427	686	4	evident	evident	ADJ
ftr-427	686	5	where	where	SCONJ
ftr-427	686	6	the	the	DET
ftr-427	686	7	adjusted	adjust	VERB
ftr-427	686	8	gross	gross	ADJ
ftr-427	686	9	income	income	NOUN
ftr-427	686	10	of	of	ADP
ftr-427	686	11	the	the	DET
ftr-427	686	12	taxpayers	taxpayer	NOUN
ftr-427	686	13	was	be	AUX
ftr-427	686	14	$	$	SYM
ftr-427	686	15	1,000,000	1,000,000	NUM
ftr-427	686	16	or	or	CCONJ
ftr-427	686	17	more.167	more.167	NUM
ftr-427	686	18	161	161	NUM
ftr-427	686	19	.	.	PUNCT
ftr-427	687	1	see	see	VERB
ftr-427	687	2	martin	martin	PROPN
ftr-427	687	3	j.	j.	PROPN
ftr-427	687	4	mcmahon	mcmahon	PROPN
ftr-427	687	5	,	,	PUNCT
ftr-427	687	6	jr	jr	PROPN
ftr-427	687	7	.	.	PROPN
ftr-427	687	8	&	&	CCONJ
ftr-427	687	9	alice	alice	PROPN
ftr-427	687	10	g.	g.	PROPN
ftr-427	687	11	abreu	abreu	PROPN
ftr-427	687	12	,	,	PUNCT
ftr-427	687	13	winner	winner	NOUN
ftr-427	687	14	-	-	PUNCT
ftr-427	687	15	take	take	VERB
ftr-427	687	16	-	-	PUNCT
ftr-427	687	17	all	all	PRON
ftr-427	687	18	markets	market	NOUN
ftr-427	687	19	:	:	PUNCT
ftr-427	687	20	easing	ease	VERB
ftr-427	687	21	the	the	DET
ftr-427	687	22	case	case	NOUN
ftr-427	687	23	for	for	ADP
ftr-427	687	24	progressive	progressive	ADJ
ftr-427	687	25	taxation	taxation	NOUN
ftr-427	687	26	,	,	PUNCT
ftr-427	687	27	4	4	NUM
ftr-427	687	28	fla	fla	NOUN
ftr-427	687	29	.	.	PUNCT
ftr-427	688	1	tax	tax	PROPN
ftr-427	688	2	rev	rev	PROPN
ftr-427	688	3	.	.	PROPN
ftr-427	688	4	1	1	NUM
ftr-427	688	5	(	(	PUNCT
ftr-427	688	6	1998	1998	NUM
ftr-427	688	7	)	)	PUNCT
ftr-427	689	1	[	[	X
ftr-427	689	2	hereinafter	hereinafter	NOUN
ftr-427	689	3	mcmahon	mcmahon	PROPN
ftr-427	689	4	&	&	CCONJ
ftr-427	689	5	abreu	abreu	PROPN
ftr-427	689	6	]	]	PUNCT
ftr-427	689	7	.	.	PUNCT
ftr-427	690	1	professors	professor	NOUN
ftr-427	690	2	mcmahon	mcmahon	PROPN
ftr-427	690	3	and	and	CCONJ
ftr-427	690	4	abreu	abreu	PROPN
ftr-427	690	5	derived	derive	VERB
ftr-427	690	6	this	this	DET
ftr-427	690	7	data	datum	NOUN
ftr-427	690	8	from	from	ADP
ftr-427	690	9	the	the	DET
ftr-427	690	10	distribution	distribution	NOUN
ftr-427	690	11	of	of	ADP
ftr-427	690	12	income	income	NOUN
ftr-427	690	13	and	and	CCONJ
ftr-427	690	14	tax	tax	NOUN
ftr-427	690	15	burdens	burden	NOUN
ftr-427	690	16	by	by	ADP
ftr-427	690	17	household	household	NOUN
ftr-427	690	18	,	,	PUNCT
ftr-427	690	19	appendix	appendix	VERB
ftr-427	690	20	k	k	PROPN
ftr-427	690	21	in	in	ADP
ftr-427	690	22	the	the	DET
ftr-427	690	23	committee	committee	NOUN
ftr-427	690	24	on	on	ADP
ftr-427	690	25	ways	way	NOUN
ftr-427	690	26	and	and	CCONJ
ftr-427	690	27	means	mean	NOUN
ftr-427	690	28	,	,	PUNCT
ftr-427	690	29	overview	overview	NOUN
ftr-427	690	30	of	of	ADP
ftr-427	690	31	entitlement	entitlement	NOUN
ftr-427	690	32	programs	program	NOUN
ftr-427	690	33	,	,	PUNCT
ftr-427	690	34	103d	103d	NUM
ftr-427	690	35	cong	cong	NOUN
ftr-427	690	36	.	.	PUNCT
ftr-427	690	37	,	,	PUNCT
ftr-427	690	38	1st	1st	ADJ
ftr-427	690	39	sess	sess	NOUN
ftr-427	690	40	.	.	PUNCT
ftr-427	691	1	(	(	PUNCT
ftr-427	691	2	comm	comm	NOUN
ftr-427	691	3	.	.	PUNCT
ftr-427	692	1	print	print	NOUN
ftr-427	692	2	1993	1993	NUM
ftr-427	692	3	)	)	PUNCT
ftr-427	692	4	.	.	PUNCT
ftr-427	693	1	i	i	PRON
ftr-427	693	2	d.	d.	PROPN
ftr-427	693	3	at	at	ADP
ftr-427	693	4	5	5	NUM
ftr-427	693	5	,	,	PUNCT
ftr-427	693	6	n.7	n.7	PROPN
ftr-427	693	7	.	.	NOUN
ftr-427	694	1	162	162	NUM
ftr-427	694	2	.	.	PUNCT
ftr-427	695	1	see	see	VERB
ftr-427	695	2	i	i	PRON
ftr-427	695	3	d.	d.	PROPN
ftr-427	695	4	163	163	NUM
ftr-427	695	5	.	.	PUNCT
ftr-427	696	1	see	see	VERB
ftr-427	696	2	mcmahon	mcmahon	PROPN
ftr-427	696	3	&	&	CCONJ
ftr-427	696	4	abreu	abreu	PROPN
ftr-427	696	5	,	,	PUNCT
ftr-427	696	6	supra	supra	PROPN
ftr-427	696	7	note	note	NOUN
ftr-427	696	8	161	161	NUM
ftr-427	696	9	,	,	PUNCT
ftr-427	696	10	at	at	ADP
ftr-427	696	11	5	5	NUM
ftr-427	696	12	.	.	SYM
ftr-427	696	13	164	164	NUM
ftr-427	696	14	.	.	PUNCT
ftr-427	697	1	see	see	VERB
ftr-427	697	2	i	i	PRON
ftr-427	697	3	d.	d.	PROPN
ftr-427	697	4	at	at	ADP
ftr-427	697	5	8	8	NUM
ftr-427	697	6	.	.	X
ftr-427	697	7	165	165	NUM
ftr-427	697	8	.	.	PUNCT
ftr-427	698	1	see	see	VERB
ftr-427	698	2	richard	richard	PROPN
ftr-427	698	3	kastey	kastey	PROPN
ftr-427	698	4	,	,	PUNCT
ftr-427	698	5	et	et	PROPN
ftr-427	698	6	al	al	PROPN
ftr-427	698	7	.	.	PROPN
ftr-427	698	8	,	,	PUNCT
ftr-427	698	9	trends	trend	NOUN
ftr-427	698	10	in	in	ADP
ftr-427	698	11	federal	federal	ADJ
ftr-427	698	12	tax	tax	NOUN
ftr-427	698	13	progressivity	progressivity	NOUN
ftr-427	698	14	,	,	PUNCT
ftr-427	698	15	1980	1980	NUM
ftr-427	698	16	-	-	SYM
ftr-427	698	17	93	93	NUM
ftr-427	698	18	,	,	PUNCT
ftr-427	698	19	in	in	ADP
ftr-427	698	20	tax	tax	NOUN
ftr-427	698	21	progressivity	progressivity	NOUN
ftr-427	698	22	and	and	CCONJ
ftr-427	698	23	income	income	NOUN
ftr-427	698	24	inequality	inequality	NOUN
ftr-427	698	25	10	10	NUM
ftr-427	698	26	(	(	PUNCT
ftr-427	698	27	joel	joel	PROPN
ftr-427	698	28	slemrod	slemrod	PROPN
ftr-427	698	29	,	,	PUNCT
ftr-427	698	30	ed	ed	NOUN
ftr-427	698	31	.	.	PROPN
ftr-427	698	32	,	,	PUNCT
ftr-427	698	33	1994	1994	NUM
ftr-427	698	34	)	)	PUNCT
ftr-427	698	35	.	.	PUNCT
ftr-427	699	1	166	166	NUM
ftr-427	699	2	.	.	PUNCT
ftr-427	699	3	see	see	VERB
ftr-427	699	4	mcmahon	mcmahon	PROPN
ftr-427	699	5	&	&	CCONJ
ftr-427	699	6	abreu	abreu	PROPN
ftr-427	699	7	,	,	PUNCT
ftr-427	699	8	supra	supra	PROPN
ftr-427	699	9	note	note	NOUN
ftr-427	699	10	161	161	NUM
ftr-427	699	11	,	,	PUNCT
ftr-427	699	12	at	at	ADP
ftr-427	699	13	8	8	NUM
ftr-427	699	14	-	-	SYM
ftr-427	699	15	9	9	NUM
ftr-427	699	16	.	.	PUNCT
ftr-427	700	1	one	one	NUM
ftr-427	700	2	of	of	ADP
ftr-427	700	3	the	the	DET
ftr-427	700	4	basic	basic	ADJ
ftr-427	700	5	premises	premise	NOUN
ftr-427	700	6	under	under	ADP
ftr-427	700	7	the	the	DET
ftr-427	700	8	mcmahon	mcmahon	PROPN
ftr-427	700	9	&	&	CCONJ
ftr-427	700	10	abreu	abreu	PROPN
ftr-427	700	11	article	article	NOUN
ftr-427	700	12	was	be	AUX
ftr-427	700	13	that	that	SCONJ
ftr-427	700	14	when	when	SCONJ
ftr-427	700	15	you	you	PRON
ftr-427	700	16	isolate	isolate	VERB
ftr-427	700	17	the	the	DET
ftr-427	700	18	top	top	ADJ
ftr-427	700	19	1	1	NUM
ftr-427	700	20	%	%	NOUN
ftr-427	700	21	from	from	ADP
ftr-427	700	22	other	other	ADJ
ftr-427	700	23	wealthy	wealthy	ADJ
ftr-427	700	24	individuals	individual	NOUN
ftr-427	700	25	,	,	PUNCT
ftr-427	700	26	you	you	PRON
ftr-427	700	27	uncover	uncover	VERB
ftr-427	700	28	the	the	DET
ftr-427	700	29	disproportionate	disproportionate	ADJ
ftr-427	700	30	reduction	reduction	NOUN
ftr-427	700	31	in	in	ADP
ftr-427	700	32	tax	tax	NOUN
ftr-427	700	33	rates	rate	NOUN
ftr-427	700	34	afforded	afford	VERB
ftr-427	700	35	to	to	ADP
ftr-427	700	36	taxpayers	taxpayer	NOUN
ftr-427	700	37	in	in	ADP
ftr-427	700	38	the	the	DET
ftr-427	700	39	top	top	ADJ
ftr-427	700	40	1	1	NUM
ftr-427	700	41	%	%	NOUN
ftr-427	700	42	.	.	PUNCT
ftr-427	701	1	167	167	NUM
ftr-427	701	2	.	.	PUNCT
ftr-427	702	1	see	see	VERB
ftr-427	702	2	internal	internal	ADJ
ftr-427	702	3	revenue	revenue	NOUN
ftr-427	702	4	service	service	NOUN
ftr-427	702	5	,	,	PUNCT
ftr-427	702	6	15	15	NUM
ftr-427	702	7	statistics	statistic	NOUN
ftr-427	702	8	of	of	ADP
ftr-427	702	9	income	income	NOUN
ftr-427	702	10	bulletin	bulletin	NOUN
ftr-427	702	11	141	141	NUM
ftr-427	702	12	,	,	PUNCT
ftr-427	702	13	197	197	NUM
ftr-427	702	14	(	(	PUNCT
ftr-427	702	15	fall	fall	NOUN
ftr-427	702	16	1995	1995	NUM
ftr-427	702	17	)	)	PUNCT
ftr-427	702	18	.	.	PUNCT
ftr-427	703	1	26	26	NUM
ftr-427	703	2	florida	florida	PROPN
ftr-427	703	3	tax	tax	NOUN
ftr-427	703	4	review	review	NOUN
ftr-427	703	5	[	[	X
ftr-427	703	6	vol	vol	NOUN
ftr-427	703	7	.	.	PUNCT
ftr-427	703	8	5:1	5:1	NUM
ftr-427	703	9	the	the	DET
ftr-427	703	10	tax	tax	NOUN
ftr-427	703	11	as	as	ADP
ftr-427	703	12	a	a	DET
ftr-427	703	13	percentage	percentage	NOUN
ftr-427	703	14	of	of	ADP
ftr-427	703	15	adjusted	adjust	VERB
ftr-427	703	16	gross	gross	ADJ
ftr-427	703	17	income	income	NOUN
ftr-427	703	18	for	for	ADP
ftr-427	703	19	high	high	ADJ
ftr-427	703	20	income	income	NOUN
ftr-427	703	21	taxpayers	taxpayer	NOUN
ftr-427	703	22	decreased	decrease	VERB
ftr-427	703	23	by	by	ADP
ftr-427	703	24	more	more	ADJ
ftr-427	703	25	than	than	ADP
ftr-427	703	26	two	two	NUM
ftr-427	703	27	percentage	percentage	NOUN
ftr-427	703	28	points	point	NOUN
ftr-427	703	29	between	between	ADP
ftr-427	703	30	1995	1995	NUM
ftr-427	703	31	and	and	CCONJ
ftr-427	703	32	1997	1997	NUM
ftr-427	703	33	.	.	PUNCT
ftr-427	704	1	with	with	ADP
ftr-427	704	2	the	the	DET
ftr-427	704	3	exception	exception	NOUN
ftr-427	704	4	of	of	ADP
ftr-427	704	5	adjusted	adjust	VERB
ftr-427	704	6	gross	gross	ADJ
ftr-427	704	7	incomes	income	NOUN
ftr-427	704	8	between	between	ADP
ftr-427	704	9	$	$	SYM
ftr-427	704	10	200,000	200,000	NUM
ftr-427	704	11	and168	and168	ADP
ftr-427	704	12	$	$	SYM
ftr-427	704	13	1,000,000	1,000,000	NUM
ftr-427	704	14	,	,	PUNCT
ftr-427	704	15	every	every	DET
ftr-427	704	16	other	other	ADJ
ftr-427	704	17	income	income	NOUN
ftr-427	704	18	level	level	NOUN
ftr-427	704	19	saw	see	VERB
ftr-427	704	20	negligible	negligible	ADJ
ftr-427	704	21	changes	change	NOUN
ftr-427	704	22	in	in	ADP
ftr-427	704	23	the	the	DET
ftr-427	704	24	percentages	percentage	NOUN
ftr-427	704	25	.	.	PUNCT
ftr-427	705	1	more	more	ADV
ftr-427	705	2	significantly	significantly	ADV
ftr-427	705	3	,	,	PUNCT
ftr-427	705	4	there	there	PRON
ftr-427	705	5	was	be	VERB
ftr-427	705	6	even	even	ADV
ftr-427	705	7	a	a	DET
ftr-427	705	8	slight	slight	ADJ
ftr-427	705	9	increase	increase	NOUN
ftr-427	705	10	in	in	ADP
ftr-427	705	11	the	the	DET
ftr-427	705	12	tax169	tax169	NOUN
ftr-427	705	13	as	as	ADP
ftr-427	705	14	a	a	DET
ftr-427	705	15	percentage	percentage	NOUN
ftr-427	705	16	of	of	ADP
ftr-427	705	17	adjusted	adjust	VERB
ftr-427	705	18	gross	gross	ADJ
ftr-427	705	19	income	income	NOUN
ftr-427	705	20	between	between	ADP
ftr-427	705	21	1995	1995	NUM
ftr-427	705	22	and	and	CCONJ
ftr-427	705	23	1997	1997	NUM
ftr-427	705	24	for	for	ADP
ftr-427	705	25	taxpayers	taxpayer	NOUN
ftr-427	705	26	at	at	ADP
ftr-427	705	27	the	the	DET
ftr-427	705	28	lower	lower	ADV
ftr-427	705	29	adjusted	adjusted	ADJ
ftr-427	705	30	gross	gross	ADJ
ftr-427	705	31	income	income	NOUN
ftr-427	705	32	levels.170	levels.170	NOUN
ftr-427	705	33	the	the	DET
ftr-427	705	34	decreased	decreased	ADJ
ftr-427	705	35	progressivity	progressivity	NOUN
ftr-427	705	36	is	be	AUX
ftr-427	705	37	the	the	DET
ftr-427	705	38	result	result	NOUN
ftr-427	705	39	of	of	ADP
ftr-427	705	40	a	a	DET
ftr-427	705	41	combination	combination	NOUN
ftr-427	705	42	of	of	ADP
ftr-427	705	43	factors	factor	NOUN
ftr-427	705	44	.	.	PUNCT
ftr-427	706	1	professor	professor	NOUN
ftr-427	706	2	sharon	sharon	PROPN
ftr-427	706	3	nantell	nantell	PROPN
ftr-427	706	4	provided	provide	VERB
ftr-427	706	5	a	a	DET
ftr-427	706	6	possible	possible	ADJ
ftr-427	706	7	justification	justification	NOUN
ftr-427	706	8	for	for	ADP
ftr-427	706	9	the	the	DET
ftr-427	706	10	disproportionate	disproportionate	ADJ
ftr-427	706	11	increase	increase	NOUN
ftr-427	706	12	in	in	ADP
ftr-427	706	13	the	the	DET
ftr-427	706	14	tax	tax	NOUN
ftr-427	706	15	burden	burden	NOUN
ftr-427	706	16	.	.	PUNCT
ftr-427	707	1	professor	professor	NOUN
ftr-427	707	2	nantell	nantell	PROPN
ftr-427	707	3	noted	note	VERB
ftr-427	707	4	the	the	DET
ftr-427	707	5	following	following	NOUN
ftr-427	707	6	:	:	PUNCT
ftr-427	707	7	the	the	DET
ftr-427	707	8	most	most	ADV
ftr-427	707	9	glaring	glaring	ADJ
ftr-427	707	10	consequence	consequence	NOUN
ftr-427	707	11	of	of	ADP
ftr-427	707	12	a	a	DET
ftr-427	707	13	system	system	NOUN
ftr-427	707	14	of	of	ADP
ftr-427	707	15	tax	tax	NOUN
ftr-427	707	16	laws	law	NOUN
ftr-427	707	17	created	create	VERB
ftr-427	707	18	by	by	ADP
ftr-427	707	19	and	and	CCONJ
ftr-427	707	20	for	for	ADP
ftr-427	707	21	wealthy	wealthy	ADJ
ftr-427	707	22	,	,	PUNCT
ftr-427	707	23	white	white	ADJ
ftr-427	707	24	males	male	NOUN
ftr-427	707	25	is	be	AUX
ftr-427	707	26	the	the	DET
ftr-427	707	27	exacerbation	exacerbation	NOUN
ftr-427	707	28	of	of	ADP
ftr-427	707	29	‘	'	PUNCT
ftr-427	707	30	a	a	DET
ftr-427	707	31	growing	grow	VERB
ftr-427	707	32	gap	gap	NOUN
ftr-427	707	33	in	in	ADP
ftr-427	707	34	the	the	DET
ftr-427	707	35	relative	relative	ADJ
ftr-427	707	36	economic	economic	ADJ
ftr-427	707	37	positions	position	NOUN
ftr-427	707	38	between	between	ADP
ftr-427	707	39	rich	rich	ADJ
ftr-427	707	40	and	and	CCONJ
ftr-427	707	41	poor	poor	ADJ
ftr-427	707	42	,	,	PUNCT
ftr-427	707	43	the	the	DET
ftr-427	707	44	latter	latter	ADJ
ftr-427	707	45	disproportionately	disproportionately	ADV
ftr-427	707	46	represented	represent	VERB
ftr-427	707	47	by	by	ADP
ftr-427	707	48	women	woman	NOUN
ftr-427	707	49	,	,	PUNCT
ftr-427	707	50	children	child	NOUN
ftr-427	707	51	and	and	CCONJ
ftr-427	707	52	people	people	NOUN
ftr-427	707	53	of	of	ADP
ftr-427	707	54	color	color	NOUN
ftr-427	707	55	.	.	PUNCT
ftr-427	707	56	’	'	PUNCT
ftr-427	708	1	tax	tax	NOUN
ftr-427	708	2	provisions	provision	NOUN
ftr-427	708	3	such	such	ADJ
ftr-427	708	4	as	as	ADP
ftr-427	708	5	the	the	DET
ftr-427	708	6	mortgage	mortgage	NOUN
ftr-427	708	7	interest	interest	NOUN
ftr-427	708	8	deduction	deduction	NOUN
ftr-427	708	9	and	and	CCONJ
ftr-427	708	10	the	the	DET
ftr-427	708	11	preferential	preferential	ADJ
ftr-427	708	12	tax	tax	NOUN
ftr-427	708	13	treatment	treatment	NOUN
ftr-427	708	14	for	for	ADP
ftr-427	708	15	capital	capital	NOUN
ftr-427	708	16	gains	gain	NOUN
ftr-427	708	17	primarily	primarily	ADV
ftr-427	708	18	benefit	benefit	VERB
ftr-427	708	19	taxpayers	taxpayer	NOUN
ftr-427	708	20	in	in	ADP
ftr-427	708	21	the	the	DET
ftr-427	708	22	upper	upper	ADJ
ftr-427	708	23	-	-	PUNCT
ftr-427	708	24	income	income	NOUN
ftr-427	708	25	brackets.171	brackets.171	NOUN
ftr-427	708	26	consequently	consequently	ADV
ftr-427	708	27	,	,	PUNCT
ftr-427	708	28	in	in	ADP
ftr-427	708	29	determining	determine	VERB
ftr-427	708	30	whether	whether	SCONJ
ftr-427	708	31	the	the	DET
ftr-427	708	32	code	code	NOUN
ftr-427	708	33	is	be	AUX
ftr-427	708	34	effective	effective	ADJ
ftr-427	708	35	in	in	ADP
ftr-427	708	36	promoting	promote	VERB
ftr-427	708	37	a	a	DET
ftr-427	708	38	progressive	progressive	ADJ
ftr-427	708	39	tax	tax	NOUN
ftr-427	708	40	system	system	NOUN
ftr-427	708	41	,	,	PUNCT
ftr-427	708	42	consideration	consideration	NOUN
ftr-427	708	43	must	must	AUX
ftr-427	708	44	be	be	AUX
ftr-427	708	45	given	give	VERB
ftr-427	708	46	to	to	ADP
ftr-427	708	47	the	the	DET
ftr-427	708	48	tax	tax	NOUN
ftr-427	708	49	benefits	benefit	NOUN
ftr-427	708	50	associated	associate	VERB
ftr-427	708	51	with	with	ADP
ftr-427	708	52	personal	personal	ADJ
ftr-427	708	53	residences	residence	NOUN
ftr-427	708	54	,	,	PUNCT
ftr-427	708	55	capital	capital	NOUN
ftr-427	708	56	assets	asset	NOUN
ftr-427	708	57	and	and	CCONJ
ftr-427	708	58	other	other	ADJ
ftr-427	708	59	tax	tax	NOUN
ftr-427	708	60	incentives	incentive	NOUN
ftr-427	708	61	.	.	PUNCT
ftr-427	709	1	the	the	DET
ftr-427	709	2	tax	tax	NOUN
ftr-427	709	3	-	-	PUNCT
ftr-427	709	4	favored	favor	VERB
ftr-427	709	5	treatment	treatment	NOUN
ftr-427	709	6	of	of	ADP
ftr-427	709	7	capital	capital	NOUN
ftr-427	709	8	gains	gain	NOUN
ftr-427	709	9	accounts	account	VERB
ftr-427	709	10	for	for	ADP
ftr-427	709	11	a	a	DET
ftr-427	709	12	substantial	substantial	ADJ
ftr-427	709	13	portion	portion	NOUN
ftr-427	709	14	of	of	ADP
ftr-427	709	15	the	the	DET
ftr-427	709	16	tax	tax	NOUN
ftr-427	709	17	savings	saving	NOUN
ftr-427	709	18	afforded	afford	VERB
ftr-427	709	19	to	to	ADP
ftr-427	709	20	the	the	DET
ftr-427	709	21	wealthy	wealthy	ADJ
ftr-427	709	22	,	,	PUNCT
ftr-427	709	23	and	and	CCONJ
ftr-427	709	24	has	have	AUX
ftr-427	709	25	been	be	AUX
ftr-427	709	26	the	the	DET
ftr-427	709	27	subject	subject	NOUN
ftr-427	709	28	of	of	ADP
ftr-427	709	29	substantial	substantial	ADJ
ftr-427	709	30	debate	debate	NOUN
ftr-427	709	31	and	and	CCONJ
ftr-427	709	32	statutory	statutory	ADJ
ftr-427	709	33	modification	modification	NOUN
ftr-427	709	34	.	.	PUNCT
ftr-427	710	1	under	under	ADP
ftr-427	710	2	the	the	DET
ftr-427	710	3	code	code	NOUN
ftr-427	710	4	,	,	PUNCT
ftr-427	710	5	the	the	DET
ftr-427	710	6	maximum172	maximum172	PROPN
ftr-427	710	7	168	168	NUM
ftr-427	710	8	.	.	PUNCT
ftr-427	711	1	see	see	VERB
ftr-427	711	2	i	i	PRON
ftr-427	711	3	d.	d.	PROPN
ftr-427	711	4	169	169	NUM
ftr-427	711	5	.	.	PUNCT
ftr-427	712	1	for	for	ADP
ftr-427	712	2	taxpayers	taxpayer	NOUN
ftr-427	712	3	with	with	ADP
ftr-427	712	4	adjusted	adjust	VERB
ftr-427	712	5	gross	gross	ADJ
ftr-427	712	6	income	income	NOUN
ftr-427	712	7	between	between	ADP
ftr-427	712	8	$	$	SYM
ftr-427	712	9	200,000	200,000	NUM
ftr-427	712	10	and	and	CCONJ
ftr-427	712	11	$	$	SYM
ftr-427	712	12	1,000,000	1,000,000	NUM
ftr-427	712	13	,	,	PUNCT
ftr-427	712	14	the	the	DET
ftr-427	712	15	tax	tax	NOUN
ftr-427	712	16	as	as	ADP
ftr-427	712	17	a	a	DET
ftr-427	712	18	percentage	percentage	NOUN
ftr-427	712	19	of	of	ADP
ftr-427	712	20	adjusted	adjust	VERB
ftr-427	712	21	gross	gross	ADJ
ftr-427	712	22	income	income	NOUN
ftr-427	712	23	decreased	decrease	VERB
ftr-427	712	24	by	by	ADP
ftr-427	712	25	an	an	DET
ftr-427	712	26	average	average	NOUN
ftr-427	712	27	of	of	ADP
ftr-427	712	28	1	1	NUM
ftr-427	712	29	%	%	NOUN
ftr-427	712	30	.	.	PUNCT
ftr-427	713	1	see	see	VERB
ftr-427	713	2	i	i	PRON
ftr-427	713	3	d.	d.	PROPN
ftr-427	713	4	170	170	NUM
ftr-427	713	5	.	.	PUNCT
ftr-427	714	1	for	for	SCONJ
ftr-427	714	2	taxpayers	taxpayer	NOUN
ftr-427	714	3	with	with	ADP
ftr-427	714	4	adjusted	adjust	VERB
ftr-427	714	5	gross	gross	ADJ
ftr-427	714	6	income	income	NOUN
ftr-427	714	7	between	between	ADP
ftr-427	714	8	$	$	SYM
ftr-427	714	9	1	1	NUM
ftr-427	714	10	and	and	CCONJ
ftr-427	714	11	$	$	SYM
ftr-427	714	12	1,000	1,000	NUM
ftr-427	714	13	the	the	DET
ftr-427	714	14	tax	tax	NOUN
ftr-427	714	15	as	as	ADP
ftr-427	714	16	a	a	DET
ftr-427	714	17	percentage	percentage	NOUN
ftr-427	714	18	increased	increase	VERB
ftr-427	714	19	from	from	ADP
ftr-427	714	20	2.9	2.9	NUM
ftr-427	714	21	%	%	NOUN
ftr-427	714	22	to	to	PART
ftr-427	714	23	7	7	NUM
ftr-427	714	24	%	%	NOUN
ftr-427	714	25	,	,	PUNCT
ftr-427	714	26	and	and	CCONJ
ftr-427	714	27	taxpayers	taxpayer	NOUN
ftr-427	714	28	with	with	ADP
ftr-427	714	29	adjusted	adjust	VERB
ftr-427	714	30	gross	gross	ADJ
ftr-427	714	31	income	income	NOUN
ftr-427	714	32	between	between	ADP
ftr-427	714	33	$	$	SYM
ftr-427	714	34	1,000	1,000	NUM
ftr-427	714	35	and	and	CCONJ
ftr-427	714	36	$	$	SYM
ftr-427	714	37	7,000	7,000	NUM
ftr-427	714	38	had	have	VERB
ftr-427	714	39	their	their	PRON
ftr-427	714	40	tax	tax	NOUN
ftr-427	714	41	as	as	ADP
ftr-427	714	42	a	a	DET
ftr-427	714	43	percentage	percentage	NOUN
ftr-427	714	44	of	of	ADP
ftr-427	714	45	adjusted	adjust	VERB
ftr-427	714	46	gross	gross	ADJ
ftr-427	714	47	income	income	NOUN
ftr-427	714	48	increase	increase	NOUN
ftr-427	714	49	by	by	ADP
ftr-427	714	50	0.6	0.6	NUM
ftr-427	714	51	%	%	NOUN
ftr-427	714	52	.	.	PUNCT
ftr-427	715	1	see	see	VERB
ftr-427	715	2	i	i	PRON
ftr-427	715	3	d.	d.	PROPN
ftr-427	715	4	171	171	NUM
ftr-427	715	5	.	.	PUNCT
ftr-427	716	1	sharon	sharon	PROPN
ftr-427	716	2	c.	c.	PROPN
ftr-427	716	3	nantell	nantell	PROPN
ftr-427	716	4	,	,	PUNCT
ftr-427	716	5	a	a	DET
ftr-427	716	6	cultural	cultural	ADJ
ftr-427	716	7	perspective	perspective	NOUN
ftr-427	716	8	on	on	ADP
ftr-427	716	9	american	american	ADJ
ftr-427	716	10	tax	tax	NOUN
ftr-427	716	11	policy	policy	NOUN
ftr-427	716	12	,	,	PUNCT
ftr-427	716	13	2	2	NUM
ftr-427	716	14	chap	chap	NOUN
ftr-427	716	15	.	.	PUNCT
ftr-427	717	1	l.	l.	PROPN
ftr-427	717	2	rev	rev	PROPN
ftr-427	717	3	.	.	PROPN
ftr-427	717	4	33	33	NUM
ftr-427	717	5	,	,	PUNCT
ftr-427	717	6	67	67	NUM
ftr-427	717	7	(	(	PUNCT
ftr-427	717	8	1999	1999	NUM
ftr-427	717	9	)	)	PUNCT
ftr-427	717	10	(	(	PUNCT
ftr-427	717	11	citing	cite	VERB
ftr-427	717	12	nancy	nancy	PROPN
ftr-427	717	13	e.	e.	PROPN
ftr-427	717	14	shurtz	shurtz	PROPN
ftr-427	717	15	,	,	PUNCT
ftr-427	717	16	gender	gender	NOUN
ftr-427	717	17	equity	equity	NOUN
ftr-427	717	18	and	and	CCONJ
ftr-427	717	19	tax	tax	NOUN
ftr-427	717	20	policy	policy	NOUN
ftr-427	717	21	:	:	PUNCT
ftr-427	717	22	the	the	DET
ftr-427	717	23	theory	theory	NOUN
ftr-427	717	24	of	of	ADP
ftr-427	717	25	“	"	PUNCT
ftr-427	717	26	taxing	tax	VERB
ftr-427	717	27	men	man	NOUN
ftr-427	717	28	,	,	PUNCT
ftr-427	717	29	”	"	PUNCT
ftr-427	717	30	6	6	NUM
ftr-427	717	31	s.	s.	PROPN
ftr-427	717	32	cal	cal	PROPN
ftr-427	717	33	.	.	PUNCT
ftr-427	718	1	rev	rev	PROPN
ftr-427	718	2	.	.	PROPN
ftr-427	718	3	l.	l.	PROPN
ftr-427	718	4	&	&	CCONJ
ftr-427	718	5	women	women	PROPN
ftr-427	718	6	’s	’s	PART
ftr-427	718	7	stud	stud	NOUN
ftr-427	718	8	.	.	PUNCT
ftr-427	719	1	485	485	NUM
ftr-427	719	2	,	,	PUNCT
ftr-427	719	3	528	528	NUM
ftr-427	719	4	(	(	PUNCT
ftr-427	719	5	1997	1997	NUM
ftr-427	719	6	)	)	PUNCT
ftr-427	719	7	)	)	PUNCT
ftr-427	719	8	.	.	PUNCT
ftr-427	720	1	172	172	X
ftr-427	720	2	.	.	X
ftr-427	721	1	for	for	ADP
ftr-427	721	2	example	example	NOUN
ftr-427	721	3	,	,	PUNCT
ftr-427	721	4	professor	professor	PROPN
ftr-427	721	5	martin	martin	PROPN
ftr-427	721	6	j.	j.	PROPN
ftr-427	721	7	mcmahon	mcmahon	PROPN
ftr-427	721	8	,	,	PUNCT
ftr-427	721	9	jr	jr	PROPN
ftr-427	721	10	.	.	PROPN
ftr-427	721	11	disfavors	disfavor	VERB
ftr-427	721	12	the	the	DET
ftr-427	721	13	preferential	preferential	ADJ
ftr-427	721	14	capital	capital	NOUN
ftr-427	721	15	gain	gain	NOUN
ftr-427	721	16	rates	rate	NOUN
ftr-427	721	17	because	because	SCONJ
ftr-427	721	18	of	of	ADP
ftr-427	721	19	the	the	DET
ftr-427	721	20	discriminatory	discriminatory	ADJ
ftr-427	721	21	effect	effect	NOUN
ftr-427	721	22	,	,	PUNCT
ftr-427	721	23	negative	negative	ADJ
ftr-427	721	24	impact	impact	NOUN
ftr-427	721	25	on	on	ADP
ftr-427	721	26	the	the	DET
ftr-427	721	27	progressive	progressive	ADJ
ftr-427	721	28	rate	rate	NOUN
ftr-427	721	29	structure	structure	NOUN
ftr-427	721	30	and	and	CCONJ
ftr-427	721	31	increased	increase	VERB
ftr-427	721	32	complexity	complexity	NOUN
ftr-427	721	33	.	.	PUNCT
ftr-427	722	1	martin	martin	PROPN
ftr-427	722	2	j.	j.	PROPN
ftr-427	722	3	mcmahon	mcmahon	PROPN
ftr-427	722	4	,	,	PUNCT
ftr-427	722	5	individual	individual	ADJ
ftr-427	722	6	tax	tax	NOUN
ftr-427	722	7	reform	reform	NOUN
ftr-427	722	8	for	for	ADP
ftr-427	722	9	fairness	fairness	NOUN
ftr-427	722	10	and	and	CCONJ
ftr-427	722	11	simplicity	simplicity	NOUN
ftr-427	722	12	:	:	PUNCT
ftr-427	722	13	let	let	VERB
ftr-427	722	14	economic	economic	ADJ
ftr-427	722	15	growth	growth	NOUN
ftr-427	722	16	fend	fend	VERB
ftr-427	722	17	for	for	ADP
ftr-427	722	18	itself	itself	PRON
ftr-427	722	19	,	,	PUNCT
ftr-427	722	20	50	50	NUM
ftr-427	722	21	wash	wash	NOUN
ftr-427	722	22	.	.	PUNCT
ftr-427	722	23	&	&	CCONJ
ftr-427	722	24	lee	lee	PROPN
ftr-427	722	25	l.	l.	PROPN
ftr-427	722	26	rev	rev	PROPN
ftr-427	722	27	.	.	PROPN
ftr-427	722	28	459	459	NUM
ftr-427	722	29	,	,	PUNCT
ftr-427	722	30	470	470	NUM
ftr-427	722	31	-	-	SYM
ftr-427	722	32	73	73	NUM
ftr-427	722	33	(	(	PUNCT
ftr-427	722	34	1993	1993	NUM
ftr-427	722	35	)	)	PUNCT
ftr-427	722	36	.	.	PUNCT
ftr-427	723	1	see	see	VERB
ftr-427	723	2	also	also	ADV
ftr-427	723	3	143	143	NUM
ftr-427	723	4	cong	cong	NOUN
ftr-427	723	5	.	.	PUNCT
ftr-427	724	1	rec	rec	PROPN
ftr-427	724	2	.	.	PROPN
ftr-427	724	3	h6623	h6623	PROPN
ftr-427	724	4	-	-	PUNCT
ftr-427	724	5	04	04	NUM
ftr-427	724	6	,	,	PUNCT
ftr-427	724	7	h6628	h6628	NOUN
ftr-427	724	8	(	(	PUNCT
ftr-427	724	9	daily	daily	PROPN
ftr-427	724	10	ed	ed	NOUN
ftr-427	724	11	.	.	PUNCT
ftr-427	725	1	july	july	PROPN
ftr-427	725	2	31	31	NUM
ftr-427	725	3	,	,	PUNCT
ftr-427	725	4	1997	1997	NUM
ftr-427	725	5	)	)	PUNCT
ftr-427	725	6	(	(	PUNCT
ftr-427	725	7	“	"	PUNCT
ftr-427	725	8	[	[	X
ftr-427	725	9	t]he	t]he	ADV
ftr-427	725	10	lowering	lower	VERB
ftr-427	725	11	of	of	ADP
ftr-427	725	12	the	the	DET
ftr-427	725	13	capital	capital	NOUN
ftr-427	725	14	gains	gain	NOUN
ftr-427	725	15	rate	rate	NOUN
ftr-427	725	16	benefits	benefit	VERB
ftr-427	725	17	the	the	DET
ftr-427	725	18	wealthy	wealthy	ADJ
ftr-427	725	19	in	in	ADP
ftr-427	725	20	this	this	DET
ftr-427	725	21	country	country	NOUN
ftr-427	725	22	,	,	PUNCT
ftr-427	725	23	and	and	CCONJ
ftr-427	725	24	it	it	PRON
ftr-427	725	25	is	be	AUX
ftr-427	725	26	clear	clear	ADJ
ftr-427	725	27	that	that	PRON
ftr-427	725	28	will	will	AUX
ftr-427	725	29	happen	happen	VERB
ftr-427	725	30	when	when	SCONJ
ftr-427	725	31	we	we	PRON
ftr-427	725	32	get	get	VERB
ftr-427	725	33	the	the	DET
ftr-427	725	34	rate	rate	NOUN
ftr-427	725	35	down	down	ADV
ftr-427	725	36	to	to	ADP
ftr-427	725	37	18	18	NUM
ftr-427	725	38	%	%	NOUN
ftr-427	725	39	which	which	PRON
ftr-427	725	40	is	be	AUX
ftr-427	725	41	almost	almost	ADV
ftr-427	725	42	the	the	DET
ftr-427	725	43	lowest	low	ADJ
ftr-427	725	44	tax	tax	NOUN
ftr-427	725	45	rate	rate	NOUN
ftr-427	725	46	on	on	ADP
ftr-427	725	47	regular	regular	ADJ
ftr-427	725	48	income	income	NOUN
ftr-427	725	49	,	,	PUNCT
ftr-427	725	50	that	that	SCONJ
ftr-427	725	51	this	this	PRON
ftr-427	725	52	will	will	AUX
ftr-427	725	53	have	have	AUX
ftr-427	725	54	thrown	throw	VERB
ftr-427	725	55	gasoline	gasoline	NOUN
ftr-427	725	56	on	on	ADP
ftr-427	725	57	the	the	DET
ftr-427	725	58	whole	whole	ADJ
ftr-427	725	59	class	class	NOUN
ftr-427	725	60	warfare	warfare	NOUN
ftr-427	725	61	issue	issue	NOUN
ftr-427	725	62	”	"	PUNCT
ftr-427	725	63	)	)	PUNCT
ftr-427	725	64	.	.	PUNCT
ftr-427	726	1	2001	2001	NUM
ftr-427	726	2	]	]	PUNCT
ftr-427	727	1	the	the	DET
ftr-427	727	2	widening	widen	VERB
ftr-427	727	3	gap	gap	NOUN
ftr-427	727	4	under	under	ADP
ftr-427	727	5	the	the	DET
ftr-427	727	6	internal	internal	ADJ
ftr-427	727	7	revenue	revenue	NOUN
ftr-427	727	8	code	code	PROPN
ftr-427	727	9	27	27	NUM
ftr-427	727	10	tax	tax	NOUN
ftr-427	727	11	rate	rate	NOUN
ftr-427	727	12	for	for	ADP
ftr-427	727	13	net	net	ADJ
ftr-427	727	14	capital	capital	NOUN
ftr-427	727	15	gains	gain	NOUN
ftr-427	727	16	is	be	AUX
ftr-427	727	17	20	20	NUM
ftr-427	727	18	%	%	NOUN
ftr-427	727	19	.	.	PUNCT
ftr-427	728	1	where	where	SCONJ
ftr-427	728	2	a	a	DET
ftr-427	728	3	taxpayer	taxpayer	NOUN
ftr-427	728	4	purchases	purchase	VERB
ftr-427	728	5	an	an	DET
ftr-427	728	6	asset173	asset173	PROPN
ftr-427	728	7	after	after	ADP
ftr-427	728	8	december	december	PROPN
ftr-427	728	9	31	31	NUM
ftr-427	728	10	,	,	PUNCT
ftr-427	728	11	2000	2000	NUM
ftr-427	728	12	,	,	PUNCT
ftr-427	728	13	and	and	CCONJ
ftr-427	728	14	holds	hold	VERB
ftr-427	728	15	on	on	ADP
ftr-427	728	16	to	to	ADP
ftr-427	728	17	the	the	DET
ftr-427	728	18	capital	capital	NOUN
ftr-427	728	19	asset	asset	NOUN
ftr-427	728	20	for	for	ADP
ftr-427	728	21	at	at	ADV
ftr-427	728	22	least	least	ADV
ftr-427	728	23	five	five	NUM
ftr-427	728	24	years	year	NOUN
ftr-427	728	25	,	,	PUNCT
ftr-427	728	26	the	the	DET
ftr-427	728	27	maximum	maximum	ADJ
ftr-427	728	28	tax	tax	NOUN
ftr-427	728	29	rate	rate	NOUN
ftr-427	728	30	is	be	AUX
ftr-427	728	31	reduced	reduce	VERB
ftr-427	728	32	to	to	ADP
ftr-427	728	33	18	18	NUM
ftr-427	728	34	%	%	NOUN
ftr-427	728	35	.	.	PUNCT
ftr-427	729	1	during	during	ADP
ftr-427	729	2	taxable	taxable	ADJ
ftr-427	729	3	year	year	NOUN
ftr-427	729	4	1997,174	1997,174	NUM
ftr-427	729	5	net	net	ADJ
ftr-427	729	6	capital	capital	NOUN
ftr-427	729	7	gain	gain	NOUN
ftr-427	729	8	represented	represent	VERB
ftr-427	729	9	a	a	DET
ftr-427	729	10	substantial	substantial	ADJ
ftr-427	729	11	portion	portion	NOUN
ftr-427	729	12	of	of	ADP
ftr-427	729	13	adjusted	adjust	VERB
ftr-427	729	14	gross	gross	ADJ
ftr-427	729	15	income	income	NOUN
ftr-427	729	16	and	and	CCONJ
ftr-427	729	17	was	be	AUX
ftr-427	729	18	second	second	ADJ
ftr-427	729	19	only	only	ADV
ftr-427	729	20	to	to	ADP
ftr-427	729	21	salaries	salary	NOUN
ftr-427	729	22	and	and	CCONJ
ftr-427	729	23	wages	wage	NOUN
ftr-427	729	24	.	.	PUNCT
ftr-427	730	1	according	accord	VERB
ftr-427	730	2	to	to	ADP
ftr-427	730	3	statistics	statistic	NOUN
ftr-427	730	4	published	publish	VERB
ftr-427	730	5	by175	by175	VERB
ftr-427	730	6	the	the	DET
ftr-427	730	7	internal	internal	ADJ
ftr-427	730	8	revenue	revenue	NOUN
ftr-427	730	9	service	service	NOUN
ftr-427	730	10	,	,	PUNCT
ftr-427	730	11	net	net	ADJ
ftr-427	730	12	capital	capital	NOUN
ftr-427	730	13	gain	gain	NOUN
ftr-427	730	14	totaled	total	VERB
ftr-427	730	15	$	$	SYM
ftr-427	730	16	347.9	347.9	NUM
ftr-427	730	17	billion	billion	NUM
ftr-427	730	18	,	,	PUNCT
ftr-427	730	19	an	an	DET
ftr-427	730	20	increase	increase	NOUN
ftr-427	730	21	of	of	ADP
ftr-427	730	22	38.1	38.1	NUM
ftr-427	730	23	%	%	NOUN
ftr-427	730	24	from	from	ADP
ftr-427	730	25	the	the	DET
ftr-427	730	26	previous	previous	ADJ
ftr-427	730	27	tax	tax	NOUN
ftr-427	730	28	year	year	NOUN
ftr-427	730	29	.	.	PUNCT
ftr-427	731	1	of	of	ADP
ftr-427	731	2	the	the	DET
ftr-427	731	3	total	total	ADJ
ftr-427	731	4	$	$	SYM
ftr-427	731	5	347.9	347.9	NUM
ftr-427	731	6	billion	billion	NUM
ftr-427	731	7	figure,176	figure,176	NOUN
ftr-427	731	8	$	$	SYM
ftr-427	731	9	232.5	232.5	NUM
ftr-427	731	10	billion	billion	NUM
ftr-427	731	11	was	be	AUX
ftr-427	731	12	reported	report	VERB
ftr-427	731	13	on	on	ADP
ftr-427	731	14	tax	tax	NOUN
ftr-427	731	15	returns	return	NOUN
ftr-427	731	16	with	with	ADP
ftr-427	731	17	adjusted	adjusted	ADJ
ftr-427	731	18	gross	gross	ADJ
ftr-427	731	19	income	income	NOUN
ftr-427	731	20	of	of	ADP
ftr-427	731	21	$	$	SYM
ftr-427	731	22	200,000	200,000	NUM
ftr-427	731	23	or	or	CCONJ
ftr-427	731	24	more	more	ADJ
ftr-427	731	25	and	and	CCONJ
ftr-427	731	26	$	$	SYM
ftr-427	731	27	44.9	44.9	NUM
ftr-427	731	28	billion	billion	NUM
ftr-427	731	29	was	be	AUX
ftr-427	731	30	reported	report	VERB
ftr-427	731	31	on	on	ADP
ftr-427	731	32	tax	tax	NOUN
ftr-427	731	33	returns	return	NOUN
ftr-427	731	34	with	with	ADP
ftr-427	731	35	adjusted	adjusted	ADJ
ftr-427	731	36	gross	gross	ADJ
ftr-427	731	37	income	income	NOUN
ftr-427	731	38	between	between	ADP
ftr-427	731	39	$	$	SYM
ftr-427	731	40	100,000	100,000	NUM
ftr-427	731	41	and	and	CCONJ
ftr-427	731	42	$	$	SYM
ftr-427	731	43	200,000	200,000	NUM
ftr-427	731	44	.	.	PUNCT
ftr-427	732	1	consequently	consequently	ADV
ftr-427	732	2	,	,	PUNCT
ftr-427	732	3	taxpayers177	taxpayers177	PROPN
ftr-427	732	4	earning	earn	VERB
ftr-427	732	5	$	$	SYM
ftr-427	732	6	100,000	100,000	NUM
ftr-427	732	7	or	or	CCONJ
ftr-427	732	8	more	more	ADV
ftr-427	732	9	reported	report	VERB
ftr-427	732	10	approximately	approximately	ADV
ftr-427	732	11	80	80	NUM
ftr-427	732	12	%	%	NOUN
ftr-427	732	13	of	of	ADP
ftr-427	732	14	all	all	DET
ftr-427	732	15	net	net	ADJ
ftr-427	732	16	capital	capital	NOUN
ftr-427	732	17	gain	gain	NOUN
ftr-427	732	18	during	during	ADP
ftr-427	732	19	taxable	taxable	ADJ
ftr-427	732	20	year	year	NOUN
ftr-427	732	21	1997	1997	NUM
ftr-427	732	22	.	.	PUNCT
ftr-427	733	1	the	the	DET
ftr-427	733	2	obvious	obvious	ADJ
ftr-427	733	3	effect	effect	NOUN
ftr-427	733	4	of	of	ADP
ftr-427	733	5	this	this	DET
ftr-427	733	6	empirical	empirical	ADJ
ftr-427	733	7	data	datum	NOUN
ftr-427	733	8	is	be	AUX
ftr-427	733	9	that	that	SCONJ
ftr-427	733	10	the178	the178	PROPN
ftr-427	733	11	primary	primary	ADJ
ftr-427	733	12	beneficiaries	beneficiary	NOUN
ftr-427	733	13	of	of	ADP
ftr-427	733	14	the	the	DET
ftr-427	733	15	favored	favor	VERB
ftr-427	733	16	rates	rate	NOUN
ftr-427	733	17	are	be	AUX
ftr-427	733	18	wealthy	wealthy	ADJ
ftr-427	733	19	taxpayers	taxpayer	NOUN
ftr-427	733	20	,	,	PUNCT
ftr-427	733	21	and	and	CCONJ
ftr-427	733	22	a	a	DET
ftr-427	733	23	substantial	substantial	ADJ
ftr-427	733	24	portion	portion	NOUN
ftr-427	733	25	of	of	ADP
ftr-427	733	26	taxable	taxable	ADJ
ftr-427	733	27	income	income	NOUN
ftr-427	733	28	earned	earn	VERB
ftr-427	733	29	by	by	ADP
ftr-427	733	30	upper	upper	ADJ
ftr-427	733	31	income	income	NOUN
ftr-427	733	32	taxpayers	taxpayer	NOUN
ftr-427	733	33	was	be	AUX
ftr-427	733	34	taxed	tax	VERB
ftr-427	733	35	at	at	ADP
ftr-427	733	36	rates	rate	NOUN
ftr-427	733	37	below	below	ADP
ftr-427	733	38	or	or	CCONJ
ftr-427	733	39	only	only	ADV
ftr-427	733	40	slightly	slightly	ADV
ftr-427	733	41	above	above	ADP
ftr-427	733	42	income	income	NOUN
ftr-427	733	43	earned	earn	VERB
ftr-427	733	44	by	by	ADP
ftr-427	733	45	lower	low	ADJ
ftr-427	733	46	income	income	NOUN
ftr-427	733	47	taxpayers	taxpayer	NOUN
ftr-427	733	48	.	.	PUNCT
ftr-427	734	1	specifically	specifically	ADV
ftr-427	734	2	,	,	PUNCT
ftr-427	734	3	table	table	NOUN
ftr-427	734	4	i	i	PRON
ftr-427	734	5	based	base	VERB
ftr-427	734	6	on	on	ADP
ftr-427	734	7	irs	irs	PROPN
ftr-427	734	8	statistics	statistic	NOUN
ftr-427	734	9	,	,	PUNCT
ftr-427	734	10	depicts	depict	VERB
ftr-427	734	11	the	the	DET
ftr-427	734	12	form	form	NOUN
ftr-427	734	13	of	of	ADP
ftr-427	734	14	assets	asset	NOUN
ftr-427	734	15	held	hold	VERB
ftr-427	734	16	by	by	ADP
ftr-427	734	17	the	the	DET
ftr-427	734	18	wealthiest	wealthy	ADJ
ftr-427	734	19	males	male	NOUN
ftr-427	734	20	and	and	CCONJ
ftr-427	734	21	females.179	females.179	PROPN
ftr-427	734	22	173	173	NUM
ftr-427	734	23	.	.	PUNCT
ftr-427	735	1	see	see	VERB
ftr-427	735	2	irc	irc	PROPN
ftr-427	735	3	§	§	PROPN
ftr-427	735	4	1(h	1(h	NUM
ftr-427	735	5	)	)	PUNCT
ftr-427	735	6	.	.	PUNCT
ftr-427	736	1	174	174	NUM
ftr-427	736	2	.	.	PUNCT
ftr-427	737	1	see	see	VERB
ftr-427	737	2	i	i	PRON
ftr-427	737	3	d.	d.	PROPN
ftr-427	737	4	§	§	PROPN
ftr-427	737	5	1(h)(2)(b	1(h)(2)(b	PROPN
ftr-427	737	6	)	)	PUNCT
ftr-427	737	7	.	.	PUNCT
ftr-427	738	1	where	where	SCONJ
ftr-427	738	2	a	a	DET
ftr-427	738	3	taxpayer	taxpayer	NOUN
ftr-427	738	4	is	be	AUX
ftr-427	738	5	taxed	tax	VERB
ftr-427	738	6	at	at	ADP
ftr-427	738	7	the	the	DET
ftr-427	738	8	15	15	NUM
ftr-427	738	9	%	%	NOUN
ftr-427	738	10	rate	rate	NOUN
ftr-427	738	11	on	on	ADP
ftr-427	738	12	ordinary	ordinary	ADJ
ftr-427	738	13	income	income	NOUN
ftr-427	738	14	,	,	PUNCT
ftr-427	738	15	the	the	DET
ftr-427	738	16	maximum	maximum	ADJ
ftr-427	738	17	rate	rate	NOUN
ftr-427	738	18	for	for	ADP
ftr-427	738	19	assets	asset	NOUN
ftr-427	738	20	held	hold	VERB
ftr-427	738	21	for	for	ADP
ftr-427	738	22	5	5	NUM
ftr-427	738	23	years	year	NOUN
ftr-427	738	24	is	be	AUX
ftr-427	738	25	8	8	NUM
ftr-427	738	26	%	%	NOUN
ftr-427	738	27	irrespective	irrespective	ADV
ftr-427	738	28	of	of	ADP
ftr-427	738	29	the	the	DET
ftr-427	738	30	holding	hold	VERB
ftr-427	738	31	period	period	NOUN
ftr-427	738	32	.	.	PUNCT
ftr-427	739	1	i	i	PRON
ftr-427	739	2	d.	d.	PROPN
ftr-427	739	3	§	§	PROPN
ftr-427	739	4	1(h)(2)(a	1(h)(2)(a	PROPN
ftr-427	739	5	)	)	PUNCT
ftr-427	739	6	.	.	PUNCT
ftr-427	740	1	175	175	NUM
ftr-427	740	2	.	.	PUNCT
ftr-427	741	1	see	see	VERB
ftr-427	741	2	bulletin	bulletin	NOUN
ftr-427	741	3	board	board	NOUN
ftr-427	741	4	,	,	PUNCT
ftr-427	741	5	18	18	NUM
ftr-427	741	6	statistics	statistic	NOUN
ftr-427	741	7	of	of	ADP
ftr-427	741	8	income	income	NOUN
ftr-427	741	9	bulletin	bulletin	NOUN
ftr-427	741	10	2	2	NUM
ftr-427	741	11	,	,	PUNCT
ftr-427	741	12	3	3	NUM
ftr-427	741	13	(	(	PUNCT
ftr-427	741	14	spring	spring	NOUN
ftr-427	741	15	1999	1999	NUM
ftr-427	741	16	)	)	PUNCT
ftr-427	741	17	.	.	PUNCT
ftr-427	742	1	176	176	NUM
ftr-427	742	2	.	.	PUNCT
ftr-427	743	1	see	see	VERB
ftr-427	743	2	i	i	PRON
ftr-427	743	3	d.	d.	PROPN
ftr-427	743	4	177	177	NUM
ftr-427	743	5	.	.	PUNCT
ftr-427	744	1	see	see	VERB
ftr-427	744	2	revision	revision	NOUN
ftr-427	744	3	to	to	ADP
ftr-427	744	4	winter	winter	NOUN
ftr-427	744	5	1998	1998	NUM
ftr-427	744	6	-	-	SYM
ftr-427	744	7	1999	1999	NUM
ftr-427	744	8	issue	issue	NOUN
ftr-427	744	9	,	,	PUNCT
ftr-427	744	10	18	18	NUM
ftr-427	744	11	statistics	statistic	NOUN
ftr-427	744	12	of	of	ADP
ftr-427	744	13	income	income	NOUN
ftr-427	744	14	bulletin	bulletin	NOUN
ftr-427	744	15	6	6	NUM
ftr-427	744	16	,	,	PUNCT
ftr-427	744	17	143	143	NUM
ftr-427	744	18	(	(	PUNCT
ftr-427	744	19	spring	spring	NOUN
ftr-427	744	20	1999	1999	NUM
ftr-427	744	21	)	)	PUNCT
ftr-427	744	22	.	.	PUNCT
ftr-427	745	1	178	178	NUM
ftr-427	745	2	.	.	PUNCT
ftr-427	746	1	interestingly	interestingly	ADV
ftr-427	746	2	,	,	PUNCT
ftr-427	746	3	taxpayers	taxpayer	NOUN
ftr-427	746	4	reporting	report	VERB
ftr-427	746	5	adjusted	adjust	VERB
ftr-427	746	6	gross	gross	ADJ
ftr-427	746	7	income	income	NOUN
ftr-427	746	8	of	of	ADP
ftr-427	746	9	$	$	SYM
ftr-427	746	10	100,000	100,000	NUM
ftr-427	746	11	or	or	CCONJ
ftr-427	746	12	more	more	ADJ
ftr-427	746	13	,	,	PUNCT
ftr-427	746	14	reported	report	VERB
ftr-427	746	15	only	only	ADV
ftr-427	746	16	21	21	NUM
ftr-427	746	17	%	%	NOUN
ftr-427	746	18	of	of	ADP
ftr-427	746	19	the	the	DET
ftr-427	746	20	net	net	ADJ
ftr-427	746	21	capital	capital	NOUN
ftr-427	746	22	losses	loss	NOUN
ftr-427	746	23	.	.	PUNCT
ftr-427	747	1	i	i	PRON
ftr-427	747	2	d.	d.	PROPN
ftr-427	747	3	because	because	SCONJ
ftr-427	747	4	no	no	DET
ftr-427	747	5	more	more	ADJ
ftr-427	747	6	than	than	ADP
ftr-427	747	7	$	$	SYM
ftr-427	747	8	3,000	3,000	NUM
ftr-427	747	9	of	of	ADP
ftr-427	747	10	capital	capital	NOUN
ftr-427	747	11	losses	loss	NOUN
ftr-427	747	12	can	can	AUX
ftr-427	747	13	be	be	AUX
ftr-427	747	14	deducted	deduct	VERB
ftr-427	747	15	against	against	ADP
ftr-427	747	16	ordinary	ordinary	ADJ
ftr-427	747	17	income	income	NOUN
ftr-427	747	18	,	,	PUNCT
ftr-427	747	19	they	they	PRON
ftr-427	747	20	are	be	AUX
ftr-427	747	21	generally	generally	ADV
ftr-427	747	22	considered	consider	VERB
ftr-427	747	23	less	less	ADV
ftr-427	747	24	favorable	favorable	ADJ
ftr-427	747	25	than	than	ADP
ftr-427	747	26	ordinary	ordinary	ADJ
ftr-427	747	27	losses	loss	NOUN
ftr-427	747	28	.	.	PUNCT
ftr-427	748	1	see	see	VERB
ftr-427	748	2	irc	irc	PROPN
ftr-427	748	3	§	§	PROPN
ftr-427	748	4	1211(b	1211(b	NUM
ftr-427	748	5	)	)	PUNCT
ftr-427	748	6	.	.	PUNCT
ftr-427	749	1	179	179	NUM
ftr-427	749	2	.	.	PUNCT
ftr-427	750	1	see	see	VERB
ftr-427	750	2	internal	internal	ADJ
ftr-427	750	3	revenue	revenue	NOUN
ftr-427	750	4	service	service	NOUN
ftr-427	750	5	,	,	PUNCT
ftr-427	750	6	statistics	statistic	NOUN
ftr-427	750	7	of	of	ADP
ftr-427	750	8	income	income	NOUN
ftr-427	750	9	71	71	NUM
ftr-427	750	10	-	-	SYM
ftr-427	750	11	73	73	NUM
ftr-427	750	12	(	(	PUNCT
ftr-427	750	13	winter	winter	NOUN
ftr-427	750	14	199798	199798	NUM
ftr-427	750	15	)	)	PUNCT
ftr-427	750	16	.	.	PUNCT
ftr-427	751	1	28	28	NUM
ftr-427	751	2	florida	florida	PROPN
ftr-427	751	3	tax	tax	NOUN
ftr-427	751	4	review	review	NOUN
ftr-427	751	5	[	[	X
ftr-427	751	6	vol	vol	NOUN
ftr-427	751	7	.	.	PUNCT
ftr-427	752	1	5:1	5:1	NUM
ftr-427	752	2	table	table	NOUN
ftr-427	752	3	i	i	PRON
ftr-427	752	4	males	male	VERB
ftr-427	752	5	females	female	VERB
ftr-427	752	6	$	$	SYM
ftr-427	752	7	600,000	600,000	NUM
ftr-427	752	8	$	$	SYM
ftr-427	752	9	1,000,000	1,000,000	NUM
ftr-427	752	10	$	$	SYM
ftr-427	752	11	600,000	600,000	NUM
ftr-427	752	12	$	$	SYM
ftr-427	752	13	1,000,000	1,000,000	NUM
ftr-427	752	14	financial	financial	ADJ
ftr-427	752	15	assets	asset	NOUN
ftr-427	752	16	21	21	NUM
ftr-427	752	17	percent	percent	NOUN
ftr-427	752	18	financial	financial	ADJ
ftr-427	752	19	assets	asset	NOUN
ftr-427	752	20	27	27	NUM
ftr-427	752	21	percent	percent	NOUN
ftr-427	752	22	other	other	ADJ
ftr-427	752	23	real	real	ADJ
ftr-427	752	24	estate	estate	NOUN
ftr-427	752	25	20	20	NUM
ftr-427	752	26	percent	percent	NOUN
ftr-427	752	27	other	other	ADJ
ftr-427	752	28	real	real	ADJ
ftr-427	752	29	estate	estate	NOUN
ftr-427	752	30	20	20	NUM
ftr-427	752	31	percent	percent	NOUN
ftr-427	752	32	personal	personal	ADJ
ftr-427	752	33	residence	residence	NOUN
ftr-427	752	34	17	17	NUM
ftr-427	752	35	percent	percent	NOUN
ftr-427	752	36	personal	personal	ADJ
ftr-427	752	37	residence	residence	NOUN
ftr-427	752	38	17.5	17.5	NUM
ftr-427	752	39	percent	percent	NOUN
ftr-427	752	40	retirement	retirement	NOUN
ftr-427	752	41	accounts	account	VERB
ftr-427	752	42	13	13	NUM
ftr-427	752	43	percent	percent	NOUN
ftr-427	752	44	cash	cash	NOUN
ftr-427	752	45	14.5	14.5	NUM
ftr-427	752	46	percent	percent	NOUN
ftr-427	752	47	cash	cash	NOUN
ftr-427	752	48	10	10	NUM
ftr-427	752	49	percent	percent	NOUN
ftr-427	752	50	retirement	retirement	NOUN
ftr-427	752	51	accounts	account	VERB
ftr-427	752	52	7.5	7.5	NUM
ftr-427	752	53	percent	percent	NOUN
ftr-427	752	54	$	$	SYM
ftr-427	752	55	1,000,000	1,000,000	NUM
ftr-427	752	56	or	or	CCONJ
ftr-427	752	57	$	$	SYM
ftr-427	752	58	10,000,000	10,000,000	NUM
ftr-427	752	59	$	$	SYM
ftr-427	752	60	1,000,000	1,000,000	NUM
ftr-427	752	61	or	or	CCONJ
ftr-427	752	62	$	$	SYM
ftr-427	752	63	10,000,000	10,000,000	NUM
ftr-427	752	64	financial	financial	ADJ
ftr-427	752	65	assets	asset	NOUN
ftr-427	752	66	26	26	NUM
ftr-427	752	67	percent	percent	NOUN
ftr-427	752	68	financial	financial	ADJ
ftr-427	752	69	assets	asset	NOUN
ftr-427	752	70	39	39	NUM
ftr-427	752	71	percent	percent	NOUN
ftr-427	752	72	other	other	ADJ
ftr-427	752	73	real	real	ADJ
ftr-427	752	74	estate	estate	NOUN
ftr-427	752	75	18	18	NUM
ftr-427	752	76	percent	percent	NOUN
ftr-427	752	77	other	other	ADJ
ftr-427	752	78	real	real	ADJ
ftr-427	752	79	estate	estate	NOUN
ftr-427	752	80	18	18	NUM
ftr-427	752	81	percent	percent	NOUN
ftr-427	752	82	closely	closely	ADV
ftr-427	752	83	-	-	PUNCT
ftr-427	752	84	held	hold	VERB
ftr-427	752	85	stock	stock	NOUN
ftr-427	752	86	12.5	12.5	NUM
ftr-427	752	87	percent	percent	NOUN
ftr-427	752	88	cash	cash	NOUN
ftr-427	752	89	12	12	NUM
ftr-427	752	90	percent	percent	NOUN
ftr-427	752	91	cash	cash	NOUN
ftr-427	752	92	11	11	NUM
ftr-427	752	93	percent	percent	NOUN
ftr-427	752	94	personal	personal	ADJ
ftr-427	752	95	residence	residence	NOUN
ftr-427	752	96	10	10	NUM
ftr-427	752	97	percent	percent	NOUN
ftr-427	752	98	personal	personal	ADJ
ftr-427	752	99	residence	residence	NOUN
ftr-427	752	100	7.5	7.5	NUM
ftr-427	752	101	percent	percent	NOUN
ftr-427	752	102	closely	closely	ADV
ftr-427	752	103	-	-	PUNCT
ftr-427	752	104	held	hold	VERB
ftr-427	752	105	stock	stock	NOUN
ftr-427	752	106	7	7	NUM
ftr-427	752	107	percent	percent	NOUN
ftr-427	752	108	retirement	retirement	NOUN
ftr-427	752	109	accounts	account	NOUN
ftr-427	752	110	5	5	NUM
ftr-427	752	111	percent	percent	NOUN
ftr-427	752	112	retirement	retirement	NOUN
ftr-427	752	113	accounts	account	NOUN
ftr-427	752	114	6	6	NUM
ftr-427	752	115	percent	percent	NOUN
ftr-427	752	116	$	$	SYM
ftr-427	752	117	10,000,000	10,000,000	NUM
ftr-427	752	118	or	or	CCONJ
ftr-427	752	119	more	more	ADJ
ftr-427	752	120	$	$	SYM
ftr-427	752	121	10,000,000	10,000,000	NUM
ftr-427	752	122	or	or	CCONJ
ftr-427	752	123	more	more	ADJ
ftr-427	752	124	financial	financial	ADJ
ftr-427	752	125	assets	asset	NOUN
ftr-427	752	126	33	33	NUM
ftr-427	752	127	percent	percent	NOUN
ftr-427	752	128	financial	financial	ADJ
ftr-427	752	129	assets	asset	NOUN
ftr-427	752	130	53.4	53.4	NUM
ftr-427	752	131	percent	percent	NOUN
ftr-427	752	132	closely	closely	ADV
ftr-427	752	133	-	-	PUNCT
ftr-427	752	134	held	hold	VERB
ftr-427	752	135	stock	stock	NOUN
ftr-427	752	136	28	28	NUM
ftr-427	752	137	percent	percent	NOUN
ftr-427	752	138	closely	closely	ADV
ftr-427	752	139	-	-	PUNCT
ftr-427	752	140	held	hold	VERB
ftr-427	752	141	stock	stock	NOUN
ftr-427	752	142	11.6	11.6	NUM
ftr-427	752	143	percent	percent	NOUN
ftr-427	752	144	other	other	ADJ
ftr-427	752	145	real	real	ADJ
ftr-427	752	146	estate	estate	NOUN
ftr-427	752	147	9.5	9.5	NUM
ftr-427	752	148	percent	percent	NOUN
ftr-427	752	149	other	other	ADJ
ftr-427	752	150	real	real	ADJ
ftr-427	752	151	estate	estate	NOUN
ftr-427	752	152	9	9	NUM
ftr-427	752	153	percent	percent	NOUN
ftr-427	752	154	cash	cash	NOUN
ftr-427	752	155	5	5	NUM
ftr-427	752	156	percent	percent	NOUN
ftr-427	752	157	cash	cash	NOUN
ftr-427	752	158	6	6	NUM
ftr-427	752	159	percent	percent	NOUN
ftr-427	752	160	personal	personal	ADJ
ftr-427	752	161	residence	residence	NOUN
ftr-427	752	162	2	2	NUM
ftr-427	752	163	percent	percent	NOUN
ftr-427	752	164	personal	personal	ADJ
ftr-427	752	165	residence	residence	NOUN
ftr-427	752	166	2	2	NUM
ftr-427	752	167	percent	percent	NOUN
ftr-427	752	168	the	the	DET
ftr-427	752	169	irs	irs	PROPN
ftr-427	752	170	statistics	statistic	NOUN
ftr-427	752	171	show	show	VERB
ftr-427	752	172	that	that	SCONJ
ftr-427	752	173	a	a	DET
ftr-427	752	174	substantial	substantial	ADJ
ftr-427	752	175	portion	portion	NOUN
ftr-427	752	176	of	of	ADP
ftr-427	752	177	the	the	DET
ftr-427	752	178	top	top	ADJ
ftr-427	752	179	wealthholders	wealthholder	NOUN
ftr-427	752	180	’	'	PUNCT
ftr-427	752	181	net	net	ADJ
ftr-427	752	182	wealth	wealth	NOUN
ftr-427	752	183	was	be	AUX
ftr-427	752	184	attributable	attributable	ADJ
ftr-427	752	185	to	to	ADP
ftr-427	752	186	investments	investment	NOUN
ftr-427	752	187	in	in	ADP
ftr-427	752	188	financial	financial	ADJ
ftr-427	752	189	assets	asset	NOUN
ftr-427	752	190	such	such	ADJ
ftr-427	752	191	as	as	ADP
ftr-427	752	192	stocks	stock	NOUN
ftr-427	752	193	and	and	CCONJ
ftr-427	752	194	mutual	mutual	ADJ
ftr-427	752	195	funds	fund	NOUN
ftr-427	752	196	.	.	PUNCT
ftr-427	753	1	the	the	DET
ftr-427	753	2	statistics	statistic	NOUN
ftr-427	753	3	also	also	ADV
ftr-427	753	4	show	show	VERB
ftr-427	753	5	that	that	SCONJ
ftr-427	753	6	there	there	PRON
ftr-427	753	7	is	be	VERB
ftr-427	753	8	a	a	DET
ftr-427	753	9	sizeable	sizeable	ADJ
ftr-427	753	10	increase	increase	NOUN
ftr-427	753	11	in	in	ADP
ftr-427	753	12	the	the	DET
ftr-427	753	13	percentage	percentage	NOUN
ftr-427	753	14	of	of	ADP
ftr-427	753	15	assets	asset	NOUN
ftr-427	753	16	held	hold	VERB
ftr-427	753	17	in	in	ADP
ftr-427	753	18	the	the	DET
ftr-427	753	19	form	form	NOUN
ftr-427	753	20	of	of	ADP
ftr-427	753	21	financial	financial	ADJ
ftr-427	753	22	assets	asset	NOUN
ftr-427	753	23	as	as	ADP
ftr-427	753	24	the	the	DET
ftr-427	753	25	wealth	wealth	NOUN
ftr-427	753	26	increases	increase	VERB
ftr-427	753	27	.	.	PUNCT
ftr-427	754	1	with	with	ADP
ftr-427	754	2	respect	respect	NOUN
ftr-427	754	3	to	to	ADP
ftr-427	754	4	males	male	NOUN
ftr-427	754	5	,	,	PUNCT
ftr-427	754	6	the	the	DET
ftr-427	754	7	percentage	percentage	NOUN
ftr-427	754	8	of	of	ADP
ftr-427	754	9	assets	asset	NOUN
ftr-427	754	10	held	hold	VERB
ftr-427	754	11	in	in	ADP
ftr-427	754	12	the	the	DET
ftr-427	754	13	form	form	NOUN
ftr-427	754	14	of	of	ADP
ftr-427	754	15	financial	financial	ADJ
ftr-427	754	16	assets	asset	NOUN
ftr-427	754	17	increased	increase	VERB
ftr-427	754	18	from	from	ADP
ftr-427	754	19	21	21	NUM
ftr-427	754	20	%	%	NOUN
ftr-427	754	21	to	to	ADP
ftr-427	754	22	33	33	NUM
ftr-427	754	23	%	%	NOUN
ftr-427	754	24	as	as	SCONJ
ftr-427	754	25	the	the	DET
ftr-427	754	26	wealth	wealth	NOUN
ftr-427	754	27	grew	grow	VERB
ftr-427	754	28	.	.	PUNCT
ftr-427	755	1	similarly	similarly	ADV
ftr-427	755	2	,	,	PUNCT
ftr-427	755	3	with	with	ADP
ftr-427	755	4	respect	respect	NOUN
ftr-427	755	5	to	to	ADP
ftr-427	755	6	females	female	NOUN
ftr-427	755	7	,	,	PUNCT
ftr-427	755	8	the	the	DET
ftr-427	755	9	percentage	percentage	NOUN
ftr-427	755	10	of	of	ADP
ftr-427	755	11	assets	asset	NOUN
ftr-427	755	12	held	hold	VERB
ftr-427	755	13	in	in	ADP
ftr-427	755	14	the	the	DET
ftr-427	755	15	form	form	NOUN
ftr-427	755	16	of	of	ADP
ftr-427	755	17	financial	financial	ADJ
ftr-427	755	18	assets	asset	NOUN
ftr-427	755	19	increased	increase	VERB
ftr-427	755	20	with	with	ADP
ftr-427	755	21	the	the	DET
ftr-427	755	22	level	level	NOUN
ftr-427	755	23	of	of	ADP
ftr-427	755	24	wealth	wealth	NOUN
ftr-427	755	25	from	from	ADP
ftr-427	755	26	27	27	NUM
ftr-427	755	27	%	%	NOUN
ftr-427	755	28	to	to	ADP
ftr-427	755	29	53	53	NUM
ftr-427	755	30	%	%	NOUN
ftr-427	755	31	.	.	PUNCT
ftr-427	756	1	given	give	VERB
ftr-427	756	2	the	the	DET
ftr-427	756	3	status	status	NOUN
ftr-427	756	4	of	of	ADP
ftr-427	756	5	stocks	stock	NOUN
ftr-427	756	6	,	,	PUNCT
ftr-427	756	7	mutual	mutual	ADJ
ftr-427	756	8	funds	fund	NOUN
ftr-427	756	9	and	and	CCONJ
ftr-427	756	10	other	other	ADJ
ftr-427	756	11	financial	financial	ADJ
ftr-427	756	12	assets	asset	NOUN
ftr-427	756	13	as	as	ADP
ftr-427	756	14	capital	capital	NOUN
ftr-427	756	15	assets	asset	NOUN
ftr-427	756	16	,	,	PUNCT
ftr-427	756	17	the	the	DET
ftr-427	756	18	2001	2001	NUM
ftr-427	756	19	]	]	PUNCT
ftr-427	756	20	the	the	DET
ftr-427	756	21	widening	widen	VERB
ftr-427	756	22	gap	gap	NOUN
ftr-427	756	23	under	under	ADP
ftr-427	756	24	the	the	DET
ftr-427	756	25	internal	internal	ADJ
ftr-427	756	26	revenue	revenue	NOUN
ftr-427	756	27	code	code	NOUN
ftr-427	756	28	29	29	NUM
ftr-427	756	29	disposition	disposition	NOUN
ftr-427	756	30	of	of	ADP
ftr-427	756	31	these	these	DET
ftr-427	756	32	assets	asset	NOUN
ftr-427	756	33	has	have	VERB
ftr-427	756	34	the	the	DET
ftr-427	756	35	obvious	obvious	ADJ
ftr-427	756	36	benefit	benefit	NOUN
ftr-427	756	37	of	of	ADP
ftr-427	756	38	taxing	tax	VERB
ftr-427	756	39	the	the	DET
ftr-427	756	40	gain	gain	NOUN
ftr-427	756	41	at	at	ADP
ftr-427	756	42	very	very	ADV
ftr-427	756	43	favorable	favorable	ADJ
ftr-427	756	44	rates	rate	NOUN
ftr-427	756	45	.	.	PUNCT
ftr-427	757	1	another	another	DET
ftr-427	757	2	category	category	NOUN
ftr-427	757	3	of	of	ADP
ftr-427	757	4	assets	asset	NOUN
ftr-427	757	5	where	where	SCONJ
ftr-427	757	6	the	the	DET
ftr-427	757	7	percentage	percentage	NOUN
ftr-427	757	8	of	of	ADP
ftr-427	757	9	assets	asset	NOUN
ftr-427	757	10	increases	increase	NOUN
ftr-427	757	11	as	as	SCONJ
ftr-427	757	12	wealth	wealth	NOUN
ftr-427	757	13	increases	increase	NOUN
ftr-427	757	14	is	be	AUX
ftr-427	757	15	closely	closely	ADV
ftr-427	757	16	held	hold	VERB
ftr-427	757	17	stock	stock	NOUN
ftr-427	757	18	.	.	PUNCT
ftr-427	758	1	consistent	consistent	ADJ
ftr-427	758	2	with	with	ADP
ftr-427	758	3	the	the	DET
ftr-427	758	4	treatment	treatment	NOUN
ftr-427	758	5	of	of	ADP
ftr-427	758	6	financial	financial	ADJ
ftr-427	758	7	assets	asset	NOUN
ftr-427	758	8	,	,	PUNCT
ftr-427	758	9	the	the	DET
ftr-427	758	10	disposition	disposition	NOUN
ftr-427	758	11	of	of	ADP
ftr-427	758	12	closely	closely	ADV
ftr-427	758	13	held	hold	VERB
ftr-427	758	14	stock	stock	NOUN
ftr-427	758	15	may	may	AUX
ftr-427	758	16	receive	receive	VERB
ftr-427	758	17	favorable	favorable	ADJ
ftr-427	758	18	tax	tax	NOUN
ftr-427	758	19	treatment	treatment	NOUN
ftr-427	758	20	.	.	PUNCT
ftr-427	759	1	under	under	ADP
ftr-427	759	2	the	the	DET
ftr-427	759	3	code	code	NOUN
ftr-427	759	4	,	,	PUNCT
ftr-427	759	5	taxpayers	taxpayer	NOUN
ftr-427	759	6	that	that	PRON
ftr-427	759	7	satisfy	satisfy	VERB
ftr-427	759	8	the	the	DET
ftr-427	759	9	statutory	statutory	ADJ
ftr-427	759	10	requirements	requirement	NOUN
ftr-427	759	11	are	be	AUX
ftr-427	759	12	able	able	ADJ
ftr-427	759	13	to	to	PART
ftr-427	759	14	exclude	exclude	VERB
ftr-427	759	15	50	50	NUM
ftr-427	759	16	%	%	NOUN
ftr-427	759	17	of	of	ADP
ftr-427	759	18	the	the	DET
ftr-427	759	19	gain	gain	NOUN
ftr-427	759	20	from	from	ADP
ftr-427	759	21	the	the	DET
ftr-427	759	22	disposition	disposition	NOUN
ftr-427	759	23	of	of	ADP
ftr-427	759	24	“	"	PUNCT
ftr-427	759	25	qualified	qualified	ADJ
ftr-427	759	26	small	small	ADJ
ftr-427	759	27	business	business	NOUN
ftr-427	759	28	stock	stock	NOUN
ftr-427	759	29	”	"	PUNCT
ftr-427	759	30	held	hold	VERB
ftr-427	759	31	for	for	ADP
ftr-427	759	32	more	more	ADJ
ftr-427	759	33	than	than	ADP
ftr-427	759	34	five	five	NUM
ftr-427	759	35	years	year	NOUN
ftr-427	759	36	.	.	PUNCT
ftr-427	760	1	the	the	DET
ftr-427	760	2	maximum	maximum	ADJ
ftr-427	760	3	amount	amount	NOUN
ftr-427	760	4	of	of	ADP
ftr-427	760	5	the180	the180	ADJ
ftr-427	760	6	exclusion	exclusion	NOUN
ftr-427	760	7	is	be	AUX
ftr-427	760	8	the	the	DET
ftr-427	760	9	greater	great	ADJ
ftr-427	760	10	of	of	ADP
ftr-427	760	11	$	$	SYM
ftr-427	760	12	10,000,000	10,000,000	NUM
ftr-427	760	13	or	or	CCONJ
ftr-427	760	14	ten	ten	NUM
ftr-427	760	15	times	time	NOUN
ftr-427	760	16	the	the	DET
ftr-427	760	17	taxpayer	taxpayer	NOUN
ftr-427	760	18	’s	’s	PART
ftr-427	760	19	adjusted	adjust	VERB
ftr-427	760	20	basis	basis	NOUN
ftr-427	760	21	in	in	ADP
ftr-427	760	22	the	the	DET
ftr-427	760	23	stock	stock	NOUN
ftr-427	760	24	.	.	PUNCT
ftr-427	761	1	the	the	DET
ftr-427	761	2	empirical	empirical	ADJ
ftr-427	761	3	data	datum	NOUN
ftr-427	761	4	establishes	establish	VERB
ftr-427	761	5	that	that	SCONJ
ftr-427	761	6	for	for	ADP
ftr-427	761	7	both	both	PRON
ftr-427	761	8	males	male	NOUN
ftr-427	761	9	and181	and181	NOUN
ftr-427	761	10	females	female	NOUN
ftr-427	761	11	as	as	ADP
ftr-427	761	12	the	the	DET
ftr-427	761	13	net	net	ADJ
ftr-427	761	14	worth	worth	ADJ
ftr-427	761	15	increases	increase	NOUN
ftr-427	761	16	so	so	ADV
ftr-427	761	17	does	do	VERB
ftr-427	761	18	the	the	DET
ftr-427	761	19	possibility	possibility	NOUN
ftr-427	761	20	that	that	SCONJ
ftr-427	761	21	the	the	DET
ftr-427	761	22	sale	sale	NOUN
ftr-427	761	23	or	or	CCONJ
ftr-427	761	24	other	other	ADJ
ftr-427	761	25	disposition	disposition	NOUN
ftr-427	761	26	will	will	AUX
ftr-427	761	27	result	result	VERB
ftr-427	761	28	in	in	ADP
ftr-427	761	29	tax	tax	NOUN
ftr-427	761	30	-	-	PUNCT
ftr-427	761	31	favored	favor	VERB
ftr-427	761	32	treatment	treatment	NOUN
ftr-427	761	33	in	in	ADP
ftr-427	761	34	the	the	DET
ftr-427	761	35	form	form	NOUN
ftr-427	761	36	of	of	ADP
ftr-427	761	37	an	an	DET
ftr-427	761	38	exclusion	exclusion	NOUN
ftr-427	761	39	or	or	CCONJ
ftr-427	761	40	lowered	lower	VERB
ftr-427	761	41	capital	capital	NOUN
ftr-427	761	42	gain	gain	NOUN
ftr-427	761	43	rates	rate	NOUN
ftr-427	761	44	.	.	PUNCT
ftr-427	762	1	assuming	assume	VERB
ftr-427	762	2	that	that	SCONJ
ftr-427	762	3	the	the	DET
ftr-427	762	4	taxpayers	taxpayer	NOUN
ftr-427	762	5	could	could	AUX
ftr-427	762	6	satisfy	satisfy	VERB
ftr-427	762	7	all	all	DET
ftr-427	762	8	statutory	statutory	ADJ
ftr-427	762	9	requirements	requirement	NOUN
ftr-427	762	10	,	,	PUNCT
ftr-427	762	11	the	the	DET
ftr-427	762	12	percentage	percentage	NOUN
ftr-427	762	13	of	of	ADP
ftr-427	762	14	assets	asset	NOUN
ftr-427	762	15	disposed	dispose	VERB
ftr-427	762	16	of	of	ADP
ftr-427	762	17	that	that	PRON
ftr-427	762	18	would	would	AUX
ftr-427	762	19	be	be	AUX
ftr-427	762	20	afforded	afford	VERB
ftr-427	762	21	favorable	favorable	ADJ
ftr-427	762	22	treatment	treatment	NOUN
ftr-427	762	23	was	be	AUX
ftr-427	762	24	:	:	PUNCT
ftr-427	762	25	net	net	ADJ
ftr-427	762	26	worth	worth	NOUN
ftr-427	762	27	males	male	VERB
ftr-427	762	28	females	female	NOUN
ftr-427	762	29	$	$	SYM
ftr-427	762	30	600,000	600,000	NUM
ftr-427	762	31	$	$	SYM
ftr-427	762	32	1,000,000	1,000,000	NUM
ftr-427	762	33	38	38	NUM
ftr-427	762	34	percent	percent	NOUN
ftr-427	762	35	44.5	44.5	NUM
ftr-427	762	36	percent182	percent182	PROPN
ftr-427	762	37	$	$	SYM
ftr-427	762	38	1,000,000	1,000,000	NUM
ftr-427	762	39	–	–	PUNCT
ftr-427	762	40	$	$	SYM
ftr-427	762	41	10,000,000	10,000,000	NUM
ftr-427	762	42	46	46	NUM
ftr-427	762	43	percent	percent	NOUN
ftr-427	762	44	57	57	NUM
ftr-427	762	45	percent	percent	NOUN
ftr-427	762	46	$	$	SYM
ftr-427	762	47	10,000,000	10,000,000	NUM
ftr-427	762	48	or	or	CCONJ
ftr-427	762	49	more	more	ADJ
ftr-427	762	50	63	63	NUM
ftr-427	762	51	percent	percent	NOUN
ftr-427	762	52	67	67	NUM
ftr-427	762	53	percent	percent	NOUN
ftr-427	762	54	b.	b.	PROPN
ftr-427	762	55	homeownership	homeownership	NOUN
ftr-427	762	56	tax	tax	NOUN
ftr-427	762	57	incentives	incentive	VERB
ftr-427	762	58	another	another	DET
ftr-427	762	59	tax	tax	NOUN
ftr-427	762	60	incentive	incentive	NOUN
ftr-427	762	61	that	that	PRON
ftr-427	762	62	limits	limit	VERB
ftr-427	762	63	the	the	DET
ftr-427	762	64	effectiveness	effectiveness	NOUN
ftr-427	762	65	of	of	ADP
ftr-427	762	66	the	the	DET
ftr-427	762	67	progressive	progressive	ADJ
ftr-427	762	68	structure	structure	NOUN
ftr-427	762	69	pertains	pertain	VERB
ftr-427	762	70	to	to	ADP
ftr-427	762	71	homeownership	homeownership	VERB
ftr-427	762	72	.	.	PUNCT
ftr-427	763	1	the	the	DET
ftr-427	763	2	mortgage	mortgage	NOUN
ftr-427	763	3	interest	interest	NOUN
ftr-427	763	4	deduction	deduction	NOUN
ftr-427	763	5	results	result	NOUN
ftr-427	763	6	in	in	ADP
ftr-427	763	7	the	the	DET
ftr-427	763	8	code	code	NOUN
ftr-427	763	9	discriminating	discriminate	VERB
ftr-427	763	10	in	in	ADP
ftr-427	763	11	favor	favor	NOUN
ftr-427	763	12	of	of	ADP
ftr-427	763	13	homeowners	homeowner	NOUN
ftr-427	763	14	.	.	PUNCT
ftr-427	764	1	the	the	DET
ftr-427	764	2	code	code	NOUN
ftr-427	764	3	allows	allow	VERB
ftr-427	764	4	for	for	ADP
ftr-427	764	5	gain183	gain183	PROPN
ftr-427	764	6	not	not	PART
ftr-427	764	7	exceeding	exceed	VERB
ftr-427	764	8	$	$	SYM
ftr-427	764	9	250,000	250,000	NUM
ftr-427	764	10	(	(	PUNCT
ftr-427	764	11	$	$	SYM
ftr-427	764	12	500,000	500,000	NUM
ftr-427	764	13	for	for	ADP
ftr-427	764	14	married	married	ADJ
ftr-427	764	15	coupled	couple	VERB
ftr-427	764	16	filing	file	VERB
ftr-427	764	17	a	a	DET
ftr-427	764	18	joint	joint	ADJ
ftr-427	764	19	return	return	NOUN
ftr-427	764	20	)	)	PUNCT
ftr-427	764	21	to	to	PART
ftr-427	764	22	be	be	AUX
ftr-427	764	23	excluded	exclude	VERB
ftr-427	764	24	from	from	ADP
ftr-427	764	25	gross	gross	ADJ
ftr-427	764	26	income	income	NOUN
ftr-427	764	27	where	where	SCONJ
ftr-427	764	28	the	the	DET
ftr-427	764	29	taxpayer	taxpayer	NOUN
ftr-427	764	30	resided	reside	VERB
ftr-427	764	31	in	in	ADP
ftr-427	764	32	the	the	DET
ftr-427	764	33	home	home	NOUN
ftr-427	764	34	for	for	ADP
ftr-427	764	35	at	at	ADV
ftr-427	764	36	least	least	ADV
ftr-427	764	37	two	two	NUM
ftr-427	764	38	years	year	NOUN
ftr-427	764	39	during	during	ADP
ftr-427	764	40	a	a	DET
ftr-427	764	41	five	five	NUM
ftr-427	764	42	year	year	NOUN
ftr-427	764	43	period	period	NOUN
ftr-427	764	44	.	.	PUNCT
ftr-427	765	1	the	the	DET
ftr-427	765	2	code	code	NOUN
ftr-427	765	3	also	also	ADV
ftr-427	765	4	allows	allow	VERB
ftr-427	765	5	a	a	DET
ftr-427	765	6	deduction184	deduction184	NOUN
ftr-427	765	7	for	for	ADP
ftr-427	765	8	interest	interest	NOUN
ftr-427	765	9	paid	pay	VERB
ftr-427	765	10	on	on	ADP
ftr-427	765	11	indebtedness	indebtedness	NOUN
ftr-427	765	12	incurred	incur	VERB
ftr-427	765	13	on	on	ADP
ftr-427	765	14	the	the	DET
ftr-427	765	15	acquisition	acquisition	NOUN
ftr-427	765	16	or	or	CCONJ
ftr-427	765	17	improvement	improvement	NOUN
ftr-427	765	18	180	180	NUM
ftr-427	765	19	.	.	PUNCT
ftr-427	766	1	irc	irc	PROPN
ftr-427	766	2	§	§	PROPN
ftr-427	766	3	1202(a)(1	1202(a)(1	NOUN
ftr-427	766	4	)	)	PUNCT
ftr-427	766	5	.	.	PUNCT
ftr-427	767	1	in	in	ADP
ftr-427	767	2	order	order	NOUN
ftr-427	767	3	to	to	PART
ftr-427	767	4	qualify	qualify	VERB
ftr-427	767	5	as	as	ADP
ftr-427	767	6	a	a	DET
ftr-427	767	7	qualified	qualified	ADJ
ftr-427	767	8	small	small	ADJ
ftr-427	767	9	business	business	NOUN
ftr-427	767	10	,	,	PUNCT
ftr-427	767	11	the	the	DET
ftr-427	767	12	aggregate	aggregate	ADJ
ftr-427	767	13	gross	gross	ADJ
ftr-427	767	14	assets	asset	NOUN
ftr-427	767	15	must	must	AUX
ftr-427	767	16	not	not	PART
ftr-427	767	17	exceed	exceed	VERB
ftr-427	767	18	$	$	SYM
ftr-427	767	19	50,000,000	50,000,000	NUM
ftr-427	767	20	.	.	PUNCT
ftr-427	768	1	i	i	PRON
ftr-427	768	2	d.	d.	PROPN
ftr-427	768	3	§	§	PROPN
ftr-427	768	4	1202(d	1202(d	PROPN
ftr-427	768	5	)	)	PUNCT
ftr-427	768	6	.	.	PUNCT
ftr-427	769	1	181	181	X
ftr-427	769	2	.	.	PUNCT
ftr-427	770	1	see	see	VERB
ftr-427	770	2	i	i	PRON
ftr-427	770	3	d.	d.	PROPN
ftr-427	770	4	§	§	PROPN
ftr-427	770	5	§	§	PROPN
ftr-427	770	6	1(h)(4	1(h)(4	NUM
ftr-427	770	7	)	)	PUNCT
ftr-427	770	8	&	&	CCONJ
ftr-427	770	9	(	(	PUNCT
ftr-427	770	10	5	5	NUM
ftr-427	770	11	)	)	PUNCT
ftr-427	770	12	and	and	CCONJ
ftr-427	770	13	1202(b	1202(b	NUM
ftr-427	770	14	)	)	PUNCT
ftr-427	770	15	.	.	PUNCT
ftr-427	771	1	182	182	NUM
ftr-427	771	2	.	.	PUNCT
ftr-427	772	1	the	the	DET
ftr-427	772	2	percentages	percentage	NOUN
ftr-427	772	3	are	be	AUX
ftr-427	772	4	based	base	VERB
ftr-427	772	5	on	on	ADP
ftr-427	772	6	the	the	DET
ftr-427	772	7	application	application	NOUN
ftr-427	772	8	of	of	ADP
ftr-427	772	9	the	the	DET
ftr-427	772	10	exclusion	exclusion	NOUN
ftr-427	772	11	on	on	ADP
ftr-427	772	12	gain	gain	NOUN
ftr-427	772	13	from	from	ADP
ftr-427	772	14	the	the	DET
ftr-427	772	15	sale	sale	NOUN
ftr-427	772	16	of	of	ADP
ftr-427	772	17	a	a	DET
ftr-427	772	18	personal	personal	ADJ
ftr-427	772	19	residence	residence	NOUN
ftr-427	772	20	provided	provide	VERB
ftr-427	772	21	under	under	ADP
ftr-427	772	22	irc	irc	PROPN
ftr-427	772	23	§	§	PROPN
ftr-427	772	24	121	121	NUM
ftr-427	772	25	,	,	PUNCT
ftr-427	772	26	the	the	DET
ftr-427	772	27	tax	tax	NOUN
ftr-427	772	28	-	-	PUNCT
ftr-427	772	29	favored	favor	VERB
ftr-427	772	30	capital	capital	NOUN
ftr-427	772	31	gain	gain	NOUN
ftr-427	772	32	rates	rate	NOUN
ftr-427	772	33	of	of	ADP
ftr-427	772	34	irc	irc	PROPN
ftr-427	772	35	§	§	PROPN
ftr-427	772	36	1	1	NUM
ftr-427	772	37	,	,	PUNCT
ftr-427	772	38	and	and	CCONJ
ftr-427	772	39	the	the	DET
ftr-427	772	40	exclusion	exclusion	NOUN
ftr-427	772	41	for	for	ADP
ftr-427	772	42	gain	gain	NOUN
ftr-427	772	43	from	from	ADP
ftr-427	772	44	the	the	DET
ftr-427	772	45	disposition	disposition	NOUN
ftr-427	772	46	of	of	ADP
ftr-427	772	47	qualified	qualified	ADJ
ftr-427	772	48	small	small	ADJ
ftr-427	772	49	business	business	NOUN
ftr-427	772	50	stock	stock	NOUN
ftr-427	772	51	under	under	ADP
ftr-427	772	52	irc	irc	PROPN
ftr-427	772	53	§	§	PROPN
ftr-427	772	54	1202	1202	NUM
ftr-427	772	55	.	.	PUNCT
ftr-427	773	1	183	183	NUM
ftr-427	773	2	.	.	PUNCT
ftr-427	774	1	there	there	PRON
ftr-427	774	2	is	be	VERB
ftr-427	774	3	a	a	DET
ftr-427	774	4	disparity	disparity	NOUN
ftr-427	774	5	between	between	ADP
ftr-427	774	6	whites	white	NOUN
ftr-427	774	7	and	and	CCONJ
ftr-427	774	8	other	other	ADJ
ftr-427	774	9	ethnic	ethnic	ADJ
ftr-427	774	10	groups	group	NOUN
ftr-427	774	11	in	in	ADP
ftr-427	774	12	home	home	NOUN
ftr-427	774	13	ownership	ownership	NOUN
ftr-427	774	14	.	.	PUNCT
ftr-427	775	1	only	only	ADV
ftr-427	775	2	46.3	46.3	NUM
ftr-427	775	3	%	%	NOUN
ftr-427	775	4	of	of	ADP
ftr-427	775	5	african	african	ADJ
ftr-427	775	6	americans	americans	PROPN
ftr-427	775	7	and	and	CCONJ
ftr-427	775	8	45.5	45.5	NUM
ftr-427	775	9	%	%	NOUN
ftr-427	775	10	of	of	ADP
ftr-427	775	11	hispanics	hispanic	NOUN
ftr-427	775	12	own	own	VERB
ftr-427	775	13	their	their	PRON
ftr-427	775	14	homes	home	NOUN
ftr-427	775	15	while	while	SCONJ
ftr-427	775	16	73.2	73.2	NUM
ftr-427	775	17	%	%	NOUN
ftr-427	775	18	of	of	ADP
ftr-427	775	19	whites	white	NOUN
ftr-427	775	20	own	own	VERB
ftr-427	775	21	theirs	theirs	PRON
ftr-427	775	22	.	.	PUNCT
ftr-427	776	1	u.s	u.s	PROPN
ftr-427	776	2	.	.	PROPN
ftr-427	776	3	census	census	PROPN
ftr-427	776	4	bureau	bureau	PROPN
ftr-427	776	5	,	,	PUNCT
ftr-427	776	6	housing	housing	NOUN
ftr-427	776	7	vacancies	vacancy	NOUN
ftr-427	776	8	and	and	CCONJ
ftr-427	776	9	homeownership	homeownership	NOUN
ftr-427	776	10	annual	annual	ADJ
ftr-427	776	11	statistics	statistic	NOUN
ftr-427	776	12	:	:	PUNCT
ftr-427	776	13	1999	1999	NUM
ftr-427	776	14	,	,	PUNCT
ftr-427	776	15	table	table	NOUN
ftr-427	776	16	20	20	NUM
ftr-427	776	17	(	(	PUNCT
ftr-427	776	18	last	last	ADV
ftr-427	776	19	visited	visit	VERB
ftr-427	776	20	feb	feb	PROPN
ftr-427	776	21	.	.	PROPN
ftr-427	776	22	14	14	NUM
ftr-427	776	23	,	,	PUNCT
ftr-427	776	24	2001	2001	NUM
ftr-427	776	25	)	)	PUNCT
ftr-427	776	26	available	available	ADJ
ftr-427	776	27	at	at	ADP
ftr-427	776	28	http://www.census.gov/hhes/www/housing/hvs/annual99/ann99t20.html	http://www.census.gov/hhes/www/housing/hvs/annual99/ann99t20.html	PRON
ftr-427	776	29	.	.	PUNCT
ftr-427	777	1	184	184	NUM
ftr-427	777	2	.	.	PUNCT
ftr-427	777	3	irc	irc	PROPN
ftr-427	777	4	§	§	PROPN
ftr-427	777	5	121(a	121(a	PROPN
ftr-427	777	6	)	)	PUNCT
ftr-427	777	7	and	and	CCONJ
ftr-427	777	8	(	(	PUNCT
ftr-427	777	9	b)(1	b)(1	NOUN
ftr-427	777	10	)	)	PUNCT
ftr-427	777	11	.	.	PUNCT
ftr-427	778	1	where	where	SCONJ
ftr-427	778	2	a	a	DET
ftr-427	778	3	husband	husband	NOUN
ftr-427	778	4	and	and	CCONJ
ftr-427	778	5	wife	wife	NOUN
ftr-427	778	6	file	file	VERB
ftr-427	778	7	a	a	DET
ftr-427	778	8	joint	joint	ADJ
ftr-427	778	9	return	return	NOUN
ftr-427	778	10	,	,	PUNCT
ftr-427	778	11	the	the	DET
ftr-427	778	12	amount	amount	NOUN
ftr-427	778	13	of	of	ADP
ftr-427	778	14	the	the	DET
ftr-427	778	15	exclusion	exclusion	NOUN
ftr-427	778	16	is	be	AUX
ftr-427	778	17	$	$	SYM
ftr-427	778	18	500,000	500,000	NUM
ftr-427	778	19	.	.	PUNCT
ftr-427	779	1	i	i	PRON
ftr-427	779	2	d.	d.	PROPN
ftr-427	779	3	§	§	PROPN
ftr-427	779	4	121(b)(2	121(b)(2	NUM
ftr-427	779	5	)	)	PUNCT
ftr-427	779	6	.	.	PUNCT
ftr-427	780	1	30	30	NUM
ftr-427	780	2	florida	florida	PROPN
ftr-427	780	3	tax	tax	NOUN
ftr-427	780	4	review	review	NOUN
ftr-427	780	5	[	[	X
ftr-427	780	6	vol	vol	NOUN
ftr-427	780	7	.	.	PUNCT
ftr-427	781	1	5:1	5:1	NUM
ftr-427	781	2	of	of	ADP
ftr-427	781	3	a	a	DET
ftr-427	781	4	personal	personal	ADJ
ftr-427	781	5	residence	residence	NOUN
ftr-427	781	6	and	and	CCONJ
ftr-427	781	7	interest	interest	NOUN
ftr-427	781	8	paid	pay	VERB
ftr-427	781	9	on	on	ADP
ftr-427	781	10	home	home	NOUN
ftr-427	781	11	equity	equity	NOUN
ftr-427	781	12	up	up	ADP
ftr-427	781	13	to	to	PART
ftr-427	781	14	$	$	SYM
ftr-427	781	15	100,000	100,000	NUM
ftr-427	781	16	of185	of185	ADJ
ftr-427	781	17	indebtedness	indebtedness	NOUN
ftr-427	781	18	.	.	PUNCT
ftr-427	782	1	for	for	ADP
ftr-427	782	2	taxable	taxable	ADJ
ftr-427	782	3	year	year	NOUN
ftr-427	782	4	1993	1993	NUM
ftr-427	782	5	,	,	PUNCT
ftr-427	782	6	the	the	DET
ftr-427	782	7	home	home	NOUN
ftr-427	782	8	mortgage	mortgage	NOUN
ftr-427	782	9	deduction	deduction	NOUN
ftr-427	782	10	resulted186	resulted186	PROPN
ftr-427	782	11	in	in	ADP
ftr-427	782	12	total	total	ADJ
ftr-427	782	13	tax	tax	NOUN
ftr-427	782	14	savings	saving	NOUN
ftr-427	782	15	of	of	ADP
ftr-427	782	16	$	$	SYM
ftr-427	782	17	45.1	45.1	NUM
ftr-427	782	18	billion	billion	NUM
ftr-427	782	19	.	.	PUNCT
ftr-427	783	1	although	although	SCONJ
ftr-427	783	2	some	some	DET
ftr-427	783	3	scholars	scholar	NOUN
ftr-427	783	4	advocate	advocate	VERB
ftr-427	783	5	the187	the187	PROPN
ftr-427	783	6	total	total	NOUN
ftr-427	783	7	repeal	repeal	NOUN
ftr-427	783	8	of	of	ADP
ftr-427	783	9	the	the	DET
ftr-427	783	10	home	home	NOUN
ftr-427	783	11	mortgage	mortgage	NOUN
ftr-427	783	12	deduction	deduction	NOUN
ftr-427	783	13	,	,	PUNCT
ftr-427	783	14	the	the	DET
ftr-427	783	15	deduction	deduction	NOUN
ftr-427	783	16	attributable	attributable	ADJ
ftr-427	783	17	to188	to188	PROPN
ftr-427	783	18	home	home	NOUN
ftr-427	783	19	equity	equity	NOUN
ftr-427	783	20	indebtedness	indebtedness	NOUN
ftr-427	783	21	creates	create	VERB
ftr-427	783	22	the	the	DET
ftr-427	783	23	greater	great	ADJ
ftr-427	783	24	problem	problem	NOUN
ftr-427	783	25	.	.	PUNCT
ftr-427	784	1	the	the	DET
ftr-427	784	2	proceeds	proceed	NOUN
ftr-427	784	3	from	from	ADP
ftr-427	784	4	home	home	NOUN
ftr-427	784	5	equity	equity	NOUN
ftr-427	784	6	indebtedness	indebtedness	NOUN
ftr-427	784	7	may	may	AUX
ftr-427	784	8	be	be	AUX
ftr-427	784	9	used	use	VERB
ftr-427	784	10	for	for	ADP
ftr-427	784	11	any	any	DET
ftr-427	784	12	purpose	purpose	NOUN
ftr-427	784	13	.	.	PUNCT
ftr-427	785	1	homeowners	homeowner	NOUN
ftr-427	785	2	are	be	AUX
ftr-427	785	3	able	able	ADJ
ftr-427	785	4	to	to	PART
ftr-427	785	5	deduct	deduct	VERB
ftr-427	785	6	mortgage	mortgage	NOUN
ftr-427	785	7	interest	interest	NOUN
ftr-427	785	8	payments	payment	NOUN
ftr-427	785	9	indirectly	indirectly	ADV
ftr-427	785	10	made	make	VERB
ftr-427	785	11	for	for	ADP
ftr-427	785	12	the	the	DET
ftr-427	785	13	purchase	purchase	NOUN
ftr-427	785	14	of	of	ADP
ftr-427	785	15	automobiles	automobile	NOUN
ftr-427	785	16	,	,	PUNCT
ftr-427	785	17	boats	boat	NOUN
ftr-427	785	18	,	,	PUNCT
ftr-427	785	19	tuition	tuition	NOUN
ftr-427	785	20	and	and	CCONJ
ftr-427	785	21	vacations	vacation	NOUN
ftr-427	785	22	even	even	ADV
ftr-427	785	23	though	though	SCONJ
ftr-427	785	24	the	the	DET
ftr-427	785	25	tax	tax	NOUN
ftr-427	785	26	reform	reform	PROPN
ftr-427	785	27	act	act	NOUN
ftr-427	785	28	of	of	ADP
ftr-427	785	29	1986	1986	NUM
ftr-427	785	30	repealed	repeal	VERB
ftr-427	785	31	a	a	DET
ftr-427	785	32	deduction	deduction	NOUN
ftr-427	785	33	for	for	ADP
ftr-427	785	34	personal	personal	ADJ
ftr-427	785	35	interest.189	interest.189	PROPN
ftr-427	785	36	c.	c.	PROPN
ftr-427	785	37	corporate	corporate	ADJ
ftr-427	785	38	taxation	taxation	NOUN
ftr-427	785	39	.	.	PUNCT
ftr-427	786	1	there	there	PRON
ftr-427	786	2	is	be	VERB
ftr-427	786	3	evidence	evidence	NOUN
ftr-427	786	4	suggesting	suggest	VERB
ftr-427	786	5	that	that	SCONJ
ftr-427	786	6	the	the	DET
ftr-427	786	7	corporate	corporate	ADJ
ftr-427	786	8	tax	tax	NOUN
ftr-427	786	9	is	be	AUX
ftr-427	786	10	ineffective	ineffective	ADJ
ftr-427	786	11	in	in	ADP
ftr-427	786	12	taxing	tax	VERB
ftr-427	786	13	corporate	corporate	ADJ
ftr-427	786	14	income	income	NOUN
ftr-427	786	15	because	because	SCONJ
ftr-427	786	16	of	of	ADP
ftr-427	786	17	numerous	numerous	ADJ
ftr-427	786	18	corporate	corporate	ADJ
ftr-427	786	19	tax	tax	NOUN
ftr-427	786	20	breaks.190	breaks.190	NOUN
ftr-427	786	21	according	accord	VERB
ftr-427	786	22	to	to	ADP
ftr-427	786	23	the	the	DET
ftr-427	786	24	congressional	congressional	ADJ
ftr-427	786	25	budget	budget	NOUN
ftr-427	786	26	office	office	NOUN
ftr-427	786	27	,	,	PUNCT
ftr-427	786	28	in	in	SCONJ
ftr-427	786	29	1952	1952	NUM
ftr-427	786	30	corporate	corporate	ADJ
ftr-427	786	31	income	income	NOUN
ftr-427	786	32	taxes	taxis	NOUN
ftr-427	786	33	accounted	account	VERB
ftr-427	786	34	for	for	ADP
ftr-427	786	35	32	32	NUM
ftr-427	786	36	%	%	NOUN
ftr-427	786	37	of	of	ADP
ftr-427	786	38	total	total	ADJ
ftr-427	786	39	federal	federal	ADJ
ftr-427	786	40	revenues	revenue	NOUN
ftr-427	786	41	but	but	CCONJ
ftr-427	786	42	only	only	ADV
ftr-427	786	43	9	9	NUM
ftr-427	786	44	%	%	NOUN
ftr-427	786	45	in	in	ADP
ftr-427	786	46	1995	1995	NUM
ftr-427	786	47	.	.	PUNCT
ftr-427	787	1	the	the	DET
ftr-427	787	2	actual191	actual191	PROPN
ftr-427	787	3	amount	amount	NOUN
ftr-427	787	4	of	of	ADP
ftr-427	787	5	total	total	ADJ
ftr-427	787	6	income	income	NOUN
ftr-427	787	7	tax	tax	NOUN
ftr-427	787	8	after	after	ADP
ftr-427	787	9	deductions	deduction	NOUN
ftr-427	787	10	and	and	CCONJ
ftr-427	787	11	credits	credit	NOUN
ftr-427	787	12	consistently	consistently	ADV
ftr-427	787	13	increased	increase	VERB
ftr-427	787	14	from	from	ADP
ftr-427	787	15	1991	1991	NUM
ftr-427	787	16	through	through	ADP
ftr-427	787	17	1996	1996	NUM
ftr-427	787	18	.	.	PUNCT
ftr-427	788	1	however	however	ADV
ftr-427	788	2	,	,	PUNCT
ftr-427	788	3	the	the	DET
ftr-427	788	4	deductions	deduction	NOUN
ftr-427	788	5	and	and	CCONJ
ftr-427	788	6	credits	credit	NOUN
ftr-427	788	7	considerably	considerably	ADV
ftr-427	788	8	exceeded	exceed	VERB
ftr-427	788	9	the	the	DET
ftr-427	788	10	total	total	ADJ
ftr-427	788	11	income	income	NOUN
ftr-427	788	12	tax	tax	NOUN
ftr-427	788	13	after	after	ADP
ftr-427	788	14	deductions	deduction	NOUN
ftr-427	788	15	and	and	CCONJ
ftr-427	788	16	credits	credit	NOUN
ftr-427	788	17	,	,	PUNCT
ftr-427	788	18	and	and	CCONJ
ftr-427	788	19	the	the	DET
ftr-427	788	20	percentage	percentage	NOUN
ftr-427	788	21	increase	increase	NOUN
ftr-427	788	22	in	in	ADP
ftr-427	788	23	deductions	deduction	NOUN
ftr-427	788	24	and	and	CCONJ
ftr-427	788	25	credits	credit	NOUN
ftr-427	788	26	was	be	AUX
ftr-427	788	27	disproportionately	disproportionately	ADV
ftr-427	788	28	greater	great	ADJ
ftr-427	788	29	than	than	ADP
ftr-427	788	30	the	the	DET
ftr-427	788	31	increase	increase	NOUN
ftr-427	788	32	in	in	ADP
ftr-427	788	33	the	the	DET
ftr-427	788	34	total	total	ADJ
ftr-427	788	35	income	income	NOUN
ftr-427	788	36	tax	tax	NOUN
ftr-427	788	37	during	during	ADP
ftr-427	788	38	most	most	ADJ
ftr-427	788	39	of	of	ADP
ftr-427	788	40	those	those	DET
ftr-427	788	41	taxable	taxable	ADJ
ftr-427	788	42	years	year	NOUN
ftr-427	788	43	.	.	PUNCT
ftr-427	789	1	the	the	DET
ftr-427	789	2	disparity	disparity	NOUN
ftr-427	789	3	was	be	AUX
ftr-427	789	4	greatest	great	ADJ
ftr-427	789	5	in	in	ADP
ftr-427	789	6	1995	1995	NUM
ftr-427	789	7	and	and	CCONJ
ftr-427	789	8	1996	1996	NUM
ftr-427	789	9	.	.	PUNCT
ftr-427	790	1	the	the	DET
ftr-427	790	2	results	result	NOUN
ftr-427	790	3	are	be	AUX
ftr-427	790	4	provided	provide	VERB
ftr-427	790	5	in	in	ADP
ftr-427	790	6	table	table	NOUN
ftr-427	790	7	ii	ii	PROPN
ftr-427	790	8	.	.	PROPN
ftr-427	790	9	185	185	NUM
ftr-427	790	10	.	.	PUNCT
ftr-427	791	1	i	i	PRON
ftr-427	791	2	d.	d.	PROPN
ftr-427	791	3	§	§	PROPN
ftr-427	791	4	163(h)(3)(a)(i	163(h)(3)(a)(i	NUM
ftr-427	791	5	)	)	PUNCT
ftr-427	791	6	,	,	PUNCT
ftr-427	791	7	and	and	CCONJ
ftr-427	791	8	(	(	PUNCT
ftr-427	791	9	b	b	NOUN
ftr-427	791	10	)	)	PUNCT
ftr-427	791	11	.	.	PUNCT
ftr-427	792	1	186	186	NUM
ftr-427	792	2	.	.	PUNCT
ftr-427	793	1	i	i	PRON
ftr-427	793	2	d.	d.	PROPN
ftr-427	793	3	§	§	PROPN
ftr-427	793	4	163(h)(3)(a)(ii	163(h)(3)(a)(ii	PROPN
ftr-427	793	5	)	)	PUNCT
ftr-427	793	6	,	,	PUNCT
ftr-427	793	7	and	and	CCONJ
ftr-427	793	8	(	(	PUNCT
ftr-427	793	9	c	c	NOUN
ftr-427	793	10	)	)	PUNCT
ftr-427	793	11	.	.	PUNCT
ftr-427	794	1	187	187	NUM
ftr-427	794	2	.	.	PUNCT
ftr-427	795	1	senator	senator	PROPN
ftr-427	795	2	pete	pete	PROPN
ftr-427	795	3	v.	v.	PROPN
ftr-427	795	4	domenici	domenici	PROPN
ftr-427	795	5	,	,	PUNCT
ftr-427	795	6	the	the	DET
ftr-427	795	7	unamerican	unamerican	ADJ
ftr-427	795	8	spirit	spirit	NOUN
ftr-427	795	9	of	of	ADP
ftr-427	795	10	the	the	DET
ftr-427	795	11	federal	federal	ADJ
ftr-427	795	12	income	income	NOUN
ftr-427	795	13	tax	tax	NOUN
ftr-427	795	14	,	,	PUNCT
ftr-427	795	15	31	31	NUM
ftr-427	795	16	harv	harv	NOUN
ftr-427	795	17	.	.	PUNCT
ftr-427	796	1	j.	j.	PROPN
ftr-427	796	2	on	on	ADP
ftr-427	796	3	legis	legis	PROPN
ftr-427	796	4	.	.	PUNCT
ftr-427	797	1	273	273	NUM
ftr-427	797	2	,	,	PUNCT
ftr-427	797	3	293	293	NUM
ftr-427	797	4	(	(	PUNCT
ftr-427	797	5	1994	1994	NUM
ftr-427	797	6	)	)	PUNCT
ftr-427	797	7	.	.	PUNCT
ftr-427	798	1	188	188	NUM
ftr-427	798	2	.	.	PUNCT
ftr-427	799	1	see	see	VERB
ftr-427	799	2	mcmahon	mcmahon	PROPN
ftr-427	799	3	,	,	PUNCT
ftr-427	799	4	supra	supra	PROPN
ftr-427	799	5	note	note	PROPN
ftr-427	799	6	23	23	NUM
ftr-427	799	7	,	,	PUNCT
ftr-427	799	8	at	at	ADP
ftr-427	799	9	487	487	NUM
ftr-427	799	10	.	.	NOUN
ftr-427	799	11	189	189	NUM
ftr-427	799	12	.	.	PUNCT
ftr-427	800	1	several	several	ADJ
ftr-427	800	2	legal	legal	ADJ
ftr-427	800	3	scholars	scholar	NOUN
ftr-427	800	4	have	have	AUX
ftr-427	800	5	criticized	criticize	VERB
ftr-427	800	6	the	the	DET
ftr-427	800	7	mortgage	mortgage	NOUN
ftr-427	800	8	interest	interest	NOUN
ftr-427	800	9	deduction	deduction	NOUN
ftr-427	800	10	as	as	ADP
ftr-427	800	11	being	be	AUX
ftr-427	800	12	discriminatory	discriminatory	ADJ
ftr-427	800	13	.	.	PUNCT
ftr-427	801	1	according	accord	VERB
ftr-427	801	2	to	to	ADP
ftr-427	801	3	professor	professor	PROPN
ftr-427	801	4	joseph	joseph	PROPN
ftr-427	801	5	a.	a.	PROPN
ftr-427	801	6	snoe	snoe	PROPN
ftr-427	801	7	,	,	PUNCT
ftr-427	801	8	congress	congress	PROPN
ftr-427	801	9	enacted	enact	VERB
ftr-427	801	10	the	the	DET
ftr-427	801	11	mortgage	mortgage	NOUN
ftr-427	801	12	interest	interest	NOUN
ftr-427	801	13	deduction	deduction	NOUN
ftr-427	801	14	provisions	provision	NOUN
ftr-427	801	15	to	to	PART
ftr-427	801	16	lighten	lighten	VERB
ftr-427	801	17	the	the	DET
ftr-427	801	18	burden	burden	NOUN
ftr-427	801	19	associated	associate	VERB
ftr-427	801	20	with	with	ADP
ftr-427	801	21	borrowing	borrowing	NOUN
ftr-427	801	22	for	for	ADP
ftr-427	801	23	education	education	NOUN
ftr-427	801	24	,	,	PUNCT
ftr-427	801	25	health	health	NOUN
ftr-427	801	26	care	care	NOUN
ftr-427	801	27	and	and	CCONJ
ftr-427	801	28	unforeseen	unforeseen	ADJ
ftr-427	801	29	emergencies	emergency	NOUN
ftr-427	801	30	.	.	PUNCT
ftr-427	802	1	see	see	VERB
ftr-427	802	2	joseph	joseph	PROPN
ftr-427	802	3	a.	a.	PROPN
ftr-427	802	4	snoe	snoe	PROPN
ftr-427	802	5	,	,	PUNCT
ftr-427	802	6	my	my	PRON
ftr-427	802	7	home	home	NOUN
ftr-427	802	8	,	,	PUNCT
ftr-427	802	9	my	my	PRON
ftr-427	802	10	debt	debt	NOUN
ftr-427	802	11	:	:	PUNCT
ftr-427	802	12	remodeling	remodel	VERB
ftr-427	802	13	the	the	DET
ftr-427	802	14	home	home	NOUN
ftr-427	802	15	mortgage	mortgage	NOUN
ftr-427	802	16	interest	interest	NOUN
ftr-427	802	17	deduction	deduction	NOUN
ftr-427	802	18	,	,	PUNCT
ftr-427	802	19	80	80	NUM
ftr-427	802	20	ky	ky	PROPN
ftr-427	802	21	.	.	PUNCT
ftr-427	803	1	l.j	l.j	PROPN
ftr-427	803	2	.	.	PROPN
ftr-427	803	3	431	431	NUM
ftr-427	803	4	,	,	PUNCT
ftr-427	803	5	437	437	NUM
ftr-427	803	6	-	-	SYM
ftr-427	803	7	40	40	NUM
ftr-427	803	8	,	,	PUNCT
ftr-427	803	9	491	491	NUM
ftr-427	803	10	(	(	PUNCT
ftr-427	803	11	1992	1992	NUM
ftr-427	803	12	)	)	PUNCT
ftr-427	803	13	.	.	PUNCT
ftr-427	804	1	according	accord	VERB
ftr-427	804	2	to	to	ADP
ftr-427	804	3	professor	professor	NOUN
ftr-427	804	4	snoe	snoe	NOUN
ftr-427	804	5	,	,	PUNCT
ftr-427	804	6	these	these	DET
ftr-427	804	7	policy	policy	NOUN
ftr-427	804	8	concerns	concern	NOUN
ftr-427	804	9	justify	justify	VERB
ftr-427	804	10	a	a	DET
ftr-427	804	11	deduction	deduction	NOUN
ftr-427	804	12	for	for	ADP
ftr-427	804	13	all	all	DET
ftr-427	804	14	taxpayers	taxpayer	NOUN
ftr-427	804	15	that	that	PRON
ftr-427	804	16	borrow	borrow	VERB
ftr-427	804	17	funds	fund	NOUN
ftr-427	804	18	to	to	PART
ftr-427	804	19	satisfy	satisfy	VERB
ftr-427	804	20	these	these	DET
ftr-427	804	21	expenses	expense	NOUN
ftr-427	804	22	.	.	PUNCT
ftr-427	805	1	i	i	PRON
ftr-427	805	2	d.	d.	PROPN
ftr-427	805	3	at	at	ADP
ftr-427	805	4	491	491	NUM
ftr-427	805	5	.	.	PUNCT
ftr-427	806	1	see	see	VERB
ftr-427	806	2	also	also	ADV
ftr-427	806	3	william	william	PROPN
ftr-427	806	4	t.	t.	PROPN
ftr-427	806	5	mathias	mathias	PROPN
ftr-427	806	6	,	,	PUNCT
ftr-427	806	7	curtailing	curtail	VERB
ftr-427	806	8	the	the	DET
ftr-427	806	9	economic	economic	ADJ
ftr-427	806	10	distortions	distortion	NOUN
ftr-427	806	11	of	of	ADP
ftr-427	806	12	the	the	DET
ftr-427	806	13	mortgage	mortgage	NOUN
ftr-427	806	14	interest	interest	NOUN
ftr-427	806	15	deduction	deduction	NOUN
ftr-427	806	16	,	,	PUNCT
ftr-427	806	17	”	"	PUNCT
ftr-427	806	18	30	30	NUM
ftr-427	806	19	u.	u.	PROPN
ftr-427	806	20	mich	mich	PROPN
ftr-427	806	21	.	.	PUNCT
ftr-427	807	1	j.l	j.l	PROPN
ftr-427	807	2	.	.	PROPN
ftr-427	807	3	reform	reform	PROPN
ftr-427	807	4	43	43	NUM
ftr-427	807	5	(	(	PUNCT
ftr-427	807	6	1996	1996	NUM
ftr-427	807	7	)	)	PUNCT
ftr-427	807	8	(	(	PUNCT
ftr-427	807	9	because	because	SCONJ
ftr-427	807	10	of	of	ADP
ftr-427	807	11	inequalities	inequality	NOUN
ftr-427	807	12	favoring	favor	VERB
ftr-427	807	13	the	the	DET
ftr-427	807	14	upper	upper	ADJ
ftr-427	807	15	-	-	PUNCT
ftr-427	807	16	income	income	NOUN
ftr-427	807	17	taxpayers	taxpayer	NOUN
ftr-427	807	18	,	,	PUNCT
ftr-427	807	19	interest	interest	NOUN
ftr-427	807	20	deduction	deduction	NOUN
ftr-427	807	21	should	should	AUX
ftr-427	807	22	either	either	CCONJ
ftr-427	807	23	be	be	AUX
ftr-427	807	24	curtailed	curtail	VERB
ftr-427	807	25	or	or	CCONJ
ftr-427	807	26	eliminated	eliminate	VERB
ftr-427	807	27	)	)	PUNCT
ftr-427	807	28	.	.	PUNCT
ftr-427	808	1	190	190	NUM
ftr-427	808	2	.	.	PUNCT
ftr-427	809	1	in	in	ADP
ftr-427	809	2	1984	1984	NUM
ftr-427	809	3	,	,	PUNCT
ftr-427	809	4	a	a	DET
ftr-427	809	5	publication	publication	NOUN
ftr-427	809	6	was	be	AUX
ftr-427	809	7	issued	issue	VERB
ftr-427	809	8	establishing	establish	VERB
ftr-427	809	9	that	that	SCONJ
ftr-427	809	10	128	128	NUM
ftr-427	809	11	out	out	ADP
ftr-427	809	12	of	of	ADP
ftr-427	809	13	250	250	NUM
ftr-427	809	14	of	of	ADP
ftr-427	809	15	the	the	DET
ftr-427	809	16	largest	large	ADJ
ftr-427	809	17	corporations	corporation	NOUN
ftr-427	809	18	did	do	AUX
ftr-427	809	19	not	not	PART
ftr-427	809	20	pay	pay	VERB
ftr-427	809	21	any	any	DET
ftr-427	809	22	federal	federal	ADJ
ftr-427	809	23	income	income	NOUN
ftr-427	809	24	taxes	taxis	NOUN
ftr-427	809	25	at	at	ADP
ftr-427	809	26	least	least	ADJ
ftr-427	809	27	once	once	ADV
ftr-427	809	28	between	between	ADP
ftr-427	809	29	1981	1981	NUM
ftr-427	809	30	and	and	CCONJ
ftr-427	809	31	1983	1983	NUM
ftr-427	809	32	.	.	PUNCT
ftr-427	810	1	see	see	VERB
ftr-427	810	2	steven	steven	PROPN
ftr-427	810	3	m.	m.	PROPN
ftr-427	810	4	sheffrin	sheffrin	PROPN
ftr-427	810	5	,	,	PUNCT
ftr-427	810	6	perceptions	perception	NOUN
ftr-427	810	7	of	of	ADP
ftr-427	810	8	fairness	fairness	NOUN
ftr-427	810	9	in	in	ADP
ftr-427	810	10	the	the	DET
ftr-427	810	11	crucible	crucible	NOUN
ftr-427	810	12	of	of	ADP
ftr-427	810	13	tax	tax	NOUN
ftr-427	810	14	policy	policy	NOUN
ftr-427	810	15	in	in	ADP
ftr-427	810	16	tax	tax	NOUN
ftr-427	810	17	progressivity	progressivity	NOUN
ftr-427	810	18	and	and	CCONJ
ftr-427	810	19	income	income	NOUN
ftr-427	810	20	inequality	inequality	NOUN
ftr-427	810	21	309	309	NUM
ftr-427	810	22	,	,	PUNCT
ftr-427	810	23	322	322	NUM
ftr-427	810	24	(	(	PUNCT
ftr-427	810	25	joel	joel	PROPN
ftr-427	810	26	slemrod	slemrod	PROPN
ftr-427	810	27	ed	ed	PROPN
ftr-427	810	28	.	.	PROPN
ftr-427	810	29	,	,	PUNCT
ftr-427	810	30	1994	1994	NUM
ftr-427	810	31	)	)	PUNCT
ftr-427	810	32	.	.	PUNCT
ftr-427	811	1	191	191	NUM
ftr-427	811	2	.	.	PUNCT
ftr-427	811	3	christopher	christopher	PROPN
ftr-427	811	4	st	st	PROPN
ftr-427	811	5	.	.	PROPN
ftr-427	811	6	john	john	PROPN
ftr-427	811	7	,	,	PUNCT
ftr-427	811	8	tax	tax	NOUN
ftr-427	811	9	breaks	break	NOUN
ftr-427	811	10	and	and	CCONJ
ftr-427	811	11	corporate	corporate	ADJ
ftr-427	811	12	responsibility	responsibility	NOUN
ftr-427	811	13	,	,	PUNCT
ftr-427	811	14	me	i	PRON
ftr-427	811	15	.	.	PUNCT
ftr-427	812	1	l.	l.	PROPN
ftr-427	812	2	r	r	PROPN
ftr-427	812	3	e	e	NOUN
ftr-427	812	4	v	v	NOUN
ftr-427	812	5	.	.	PUNCT
ftr-427	813	1	(	(	PUNCT
ftr-427	813	2	f	f	X
ftr-427	813	3	e	e	PROPN
ftr-427	813	4	b	b	PROPN
ftr-427	813	5	.	.	PROPN
ftr-427	813	6	4	4	NUM
ftr-427	813	7	,	,	PUNCT
ftr-427	813	8	1	1	NUM
ftr-427	813	9	9	9	NUM
ftr-427	813	10	9	9	NUM
ftr-427	813	11	8	8	NUM
ftr-427	813	12	)	)	PUNCT
ftr-427	813	13	,	,	PUNCT
ftr-427	813	14	(	(	PUNCT
ftr-427	813	15	l	l	NOUN
ftr-427	813	16	a	a	PRON
ftr-427	813	17	s	s	X
ftr-427	813	18	t	t	NOUN
ftr-427	813	19	m	m	NOUN
ftr-427	813	20	o	o	NOUN
ftr-427	814	1	d	d	NOUN
ftr-427	814	2	i	i	PRON
ftr-427	815	1	f	f	VERB
ftr-427	816	1	i	i	NOUN
ftr-427	816	2	e	e	PROPN
ftr-427	817	1	d	d	NOUN
ftr-427	817	2	m	m	VERB
ftr-427	817	3	a	a	DET
ftr-427	817	4	r	r	NOUN
ftr-427	817	5	.	.	NOUN
ftr-427	817	6	2	2	NUM
ftr-427	817	7	,	,	PUNCT
ftr-427	817	8	2	2	NUM
ftr-427	817	9	0	0	NUM
ftr-427	817	10	0	0	NUM
ftr-427	817	11	0	0	NUM
ftr-427	817	12	)	)	PUNCT
ftr-427	817	13	http://www.mecep.org/news2/980304.shtml	http://www.mecep.org/news2/980304.shtml	NUM
ftr-427	817	14	.	.	PUNCT
ftr-427	818	1	2001	2001	NUM
ftr-427	818	2	]	]	PUNCT
ftr-427	819	1	the	the	DET
ftr-427	819	2	widening	widen	VERB
ftr-427	819	3	gap	gap	NOUN
ftr-427	819	4	under	under	ADP
ftr-427	819	5	the	the	DET
ftr-427	819	6	internal	internal	ADJ
ftr-427	819	7	revenue	revenue	NOUN
ftr-427	819	8	code	code	PROPN
ftr-427	819	9	31	31	NUM
ftr-427	819	10	32	32	NUM
ftr-427	819	11	florida	florida	PROPN
ftr-427	819	12	tax	tax	NOUN
ftr-427	819	13	review	review	NOUN
ftr-427	819	14	[	[	X
ftr-427	819	15	vol	vol	NOUN
ftr-427	819	16	.	.	PUNCT
ftr-427	819	17	5:1	5:1	NUM
ftr-427	819	18	table	table	NOUN
ftr-427	819	19	ii	ii	PROPN
ftr-427	819	20	year	year	NOUN
ftr-427	819	21	total	total	ADJ
ftr-427	819	22	income	income	NOUN
ftr-427	819	23	tax	tax	NOUN
ftr-427	819	24	%	%	NOUN
ftr-427	819	25	change	change	NOUN
ftr-427	819	26	deduction	deduction	NOUN
ftr-427	819	27	%	%	NOUN
ftr-427	819	28	change	change	NOUN
ftr-427	819	29	credit	credit	NOUN
ftr-427	819	30	%	%	NOUN
ftr-427	819	31	change	change	NOUN
ftr-427	819	32	1991	1991	NUM
ftr-427	819	33	$	$	SYM
ftr-427	819	34	92.6	92.6	NUM
ftr-427	819	35	billion	billion	NUM
ftr-427	819	36	$	$	SYM
ftr-427	819	37	122.6	122.6	NUM
ftr-427	819	38	billion	billion	NUM
ftr-427	819	39	$	$	SYM
ftr-427	819	40	28.5	28.5	NUM
ftr-427	819	41	-192	-192	PROPN
ftr-427	819	42	1992	1992	NUM
ftr-427	819	43	$	$	SYM
ftr-427	819	44	101.5	101.5	NUM
ftr-427	819	45	billion	billion	NUM
ftr-427	819	46	9.69	9.69	NUM
ftr-427	819	47	$	$	SYM
ftr-427	819	48	117.6	117.6	NUM
ftr-427	819	49	billion	billion	NUM
ftr-427	819	50	-4.09	-4.09	NUM
ftr-427	819	51	$	$	SYM
ftr-427	819	52	29.7	29.7	NUM
ftr-427	819	53	4.29193	4.29193	NUM
ftr-427	819	54	1993	1993	NUM
ftr-427	819	55	$	$	SYM
ftr-427	819	56	119.9	119.9	NUM
ftr-427	819	57	billion	billion	NUM
ftr-427	819	58	18.1	18.1	NUM
ftr-427	819	59	$	$	SYM
ftr-427	819	60	136.5	136.5	NUM
ftr-427	819	61	billion	billion	NUM
ftr-427	819	62	16.1	16.1	NUM
ftr-427	819	63	$	$	SYM
ftr-427	819	64	34.5	34.5	NUM
ftr-427	819	65	16.0194	16.0194	NUM
ftr-427	819	66	1994	1994	NUM
ftr-427	819	67	$	$	SYM
ftr-427	819	68	135.5	135.5	NUM
ftr-427	819	69	billion	billion	NUM
ftr-427	819	70	13.0	13.0	NUM
ftr-427	819	71	$	$	SYM
ftr-427	819	72	142.3	142.3	NUM
ftr-427	819	73	billion	billion	NUM
ftr-427	819	74	4.2	4.2	NUM
ftr-427	819	75	$	$	SYM
ftr-427	819	76	37.3	37.3	NUM
ftr-427	819	77	8.0195	8.0195	NUM
ftr-427	819	78	1995	1995	NUM
ftr-427	819	79	$	$	SYM
ftr-427	819	80	156.4	156.4	NUM
ftr-427	819	81	billion	billion	NUM
ftr-427	819	82	15.0	15.0	NUM
ftr-427	819	83	$	$	SYM
ftr-427	819	84	205.2	205.2	NUM
ftr-427	819	85	billion	billion	NUM
ftr-427	819	86	44.2	44.2	NUM
ftr-427	819	87	$	$	SYM
ftr-427	819	88	42.4	42.4	NUM
ftr-427	819	89	13.8196	13.8196	NUM
ftr-427	819	90	1996	1996	NUM
ftr-427	819	91	$	$	SYM
ftr-427	819	92	170.6	170.6	NUM
ftr-427	819	93	billion	billion	NUM
ftr-427	819	94	9.1	9.1	NUM
ftr-427	819	95	$	$	SYM
ftr-427	819	96	216.7	216.7	NUM
ftr-427	819	97	billion	billion	NUM
ftr-427	819	98	5.6	5.6	NUM
ftr-427	819	99	$	$	SYM
ftr-427	819	100	53.1	53.1	NUM
ftr-427	819	101	25.2197	25.2197	NUM
ftr-427	819	102	another	another	DET
ftr-427	819	103	problem	problem	NOUN
ftr-427	819	104	with	with	ADP
ftr-427	819	105	the	the	DET
ftr-427	819	106	corporate	corporate	ADJ
ftr-427	819	107	tax	tax	NOUN
ftr-427	819	108	is	be	AUX
ftr-427	819	109	that	that	SCONJ
ftr-427	819	110	it	it	PRON
ftr-427	819	111	is	be	AUX
ftr-427	819	112	unclear	unclear	ADJ
ftr-427	819	113	who	who	PRON
ftr-427	819	114	actually	actually	ADV
ftr-427	819	115	bears	bear	VERB
ftr-427	819	116	the	the	DET
ftr-427	819	117	tax	tax	NOUN
ftr-427	819	118	burden	burden	NOUN
ftr-427	819	119	.	.	PUNCT
ftr-427	820	1	the	the	DET
ftr-427	820	2	four	four	NUM
ftr-427	820	3	possible	possible	ADJ
ftr-427	820	4	contenders	contender	NOUN
ftr-427	820	5	for	for	ADP
ftr-427	820	6	bearing	bear	VERB
ftr-427	820	7	the	the	DET
ftr-427	820	8	burden	burden	NOUN
ftr-427	820	9	are	be	AUX
ftr-427	820	10	:	:	PUNCT
ftr-427	820	11	1	1	X
ftr-427	820	12	)	)	PUNCT
ftr-427	820	13	owners	owner	NOUN
ftr-427	820	14	or	or	CCONJ
ftr-427	820	15	shareholders	shareholder	NOUN
ftr-427	820	16	of	of	ADP
ftr-427	820	17	the	the	DET
ftr-427	820	18	corporation	corporation	NOUN
ftr-427	820	19	;	;	PUNCT
ftr-427	820	20	2	2	X
ftr-427	820	21	)	)	PUNCT
ftr-427	820	22	owners	owner	NOUN
ftr-427	820	23	of	of	ADP
ftr-427	820	24	capital	capital	NOUN
ftr-427	820	25	in	in	ADP
ftr-427	820	26	general	general	ADJ
ftr-427	820	27	;	;	PUNCT
ftr-427	820	28	3	3	X
ftr-427	820	29	)	)	PUNCT
ftr-427	820	30	consumers	consumer	NOUN
ftr-427	820	31	through	through	ADP
ftr-427	820	32	inflated	inflated	ADJ
ftr-427	820	33	prices	price	NOUN
ftr-427	820	34	;	;	PUNCT
ftr-427	820	35	or	or	CCONJ
ftr-427	820	36	4	4	X
ftr-427	820	37	)	)	PUNCT
ftr-427	820	38	workers	worker	NOUN
ftr-427	820	39	through	through	ADP
ftr-427	820	40	reduced	reduce	VERB
ftr-427	820	41	wages	wage	NOUN
ftr-427	820	42	.	.	PUNCT
ftr-427	821	1	some	some	DET
ftr-427	821	2	businesses	business	NOUN
ftr-427	821	3	might	might	AUX
ftr-427	821	4	shift	shift	VERB
ftr-427	821	5	such	such	DET
ftr-427	821	6	an	an	DET
ftr-427	821	7	expense	expense	NOUN
ftr-427	821	8	to	to	ADP
ftr-427	821	9	consumers	consumer	NOUN
ftr-427	821	10	by198	by198	PART
ftr-427	821	11	increasing	increase	VERB
ftr-427	821	12	costs	cost	NOUN
ftr-427	821	13	,	,	PUNCT
ftr-427	821	14	but	but	CCONJ
ftr-427	821	15	too	too	ADV
ftr-427	821	16	much	much	ADJ
ftr-427	821	17	shifting	shift	VERB
ftr-427	821	18	would	would	AUX
ftr-427	821	19	be	be	AUX
ftr-427	821	20	inflationary	inflationary	ADJ
ftr-427	821	21	.	.	PUNCT
ftr-427	822	1	based	base	VERB
ftr-427	822	2	on	on	ADP
ftr-427	822	3	this	this	DET
ftr-427	822	4	practice	practice	NOUN
ftr-427	822	5	,	,	PUNCT
ftr-427	822	6	one	one	PRON
ftr-427	822	7	could	could	AUX
ftr-427	822	8	easily	easily	ADV
ftr-427	822	9	conclude	conclude	VERB
ftr-427	822	10	that	that	SCONJ
ftr-427	822	11	consumers	consumer	NOUN
ftr-427	822	12	actually	actually	ADV
ftr-427	822	13	bear	bear	VERB
ftr-427	822	14	the	the	DET
ftr-427	822	15	cost	cost	NOUN
ftr-427	822	16	of	of	ADP
ftr-427	822	17	the	the	DET
ftr-427	822	18	corporate	corporate	ADJ
ftr-427	822	19	tax	tax	NOUN
ftr-427	822	20	expense	expense	NOUN
ftr-427	822	21	because	because	SCONJ
ftr-427	822	22	it	it	PRON
ftr-427	822	23	is	be	AUX
ftr-427	822	24	similar	similar	ADJ
ftr-427	822	25	to	to	ADP
ftr-427	822	26	any	any	DET
ftr-427	822	27	other	other	ADJ
ftr-427	822	28	business	business	NOUN
ftr-427	822	29	expense	expense	NOUN
ftr-427	822	30	.	.	PUNCT
ftr-427	823	1	it	it	PRON
ftr-427	823	2	is	be	AUX
ftr-427	823	3	also	also	ADV
ftr-427	823	4	conceivable	conceivable	ADJ
ftr-427	823	5	that	that	SCONJ
ftr-427	823	6	corporate	corporate	ADJ
ftr-427	823	7	directors	director	NOUN
ftr-427	823	8	protect	protect	VERB
ftr-427	823	9	earnings	earning	NOUN
ftr-427	823	10	and	and	CCONJ
ftr-427	823	11	profits	profit	NOUN
ftr-427	823	12	by	by	ADP
ftr-427	823	13	reducing	reduce	VERB
ftr-427	823	14	expenses	expense	NOUN
ftr-427	823	15	,	,	PUNCT
ftr-427	823	16	including	include	VERB
ftr-427	823	17	workforce	workforce	NOUN
ftr-427	823	18	downsizing	downsizing	NOUN
ftr-427	823	19	,	,	PUNCT
ftr-427	823	20	reduced	reduce	VERB
ftr-427	823	21	wages	wage	NOUN
ftr-427	823	22	and	and	CCONJ
ftr-427	823	23	increased	increase	VERB
ftr-427	823	24	operations	operation	NOUN
ftr-427	823	25	in	in	ADP
ftr-427	823	26	third	third	ADJ
ftr-427	823	27	world	world	NOUN
ftr-427	823	28	countries	country	NOUN
ftr-427	823	29	,	,	PUNCT
ftr-427	823	30	which	which	PRON
ftr-427	823	31	would	would	AUX
ftr-427	823	32	place	place	VERB
ftr-427	823	33	the	the	DET
ftr-427	823	34	onus	onus	NOUN
ftr-427	823	35	of	of	ADP
ftr-427	823	36	192	192	NUM
ftr-427	823	37	.	.	PUNCT
ftr-427	824	1	see	see	VERB
ftr-427	824	2	internal	internal	ADJ
ftr-427	824	3	revenue	revenue	NOUN
ftr-427	824	4	service	service	NOUN
ftr-427	824	5	,	,	PUNCT
ftr-427	824	6	15	15	NUM
ftr-427	824	7	statistics	statistic	NOUN
ftr-427	824	8	of	of	ADP
ftr-427	824	9	income	income	NOUN
ftr-427	824	10	bulletin	bulletin	NOUN
ftr-427	824	11	14	14	NUM
ftr-427	824	12	-	-	SYM
ftr-427	824	13	15	15	NUM
ftr-427	824	14	(	(	PUNCT
ftr-427	824	15	summer	summer	NOUN
ftr-427	824	16	1995	1995	NUM
ftr-427	824	17	)	)	PUNCT
ftr-427	824	18	.	.	PUNCT
ftr-427	825	1	192	192	NUM
ftr-427	825	2	.	.	PUNCT
ftr-427	825	3	see	see	VERB
ftr-427	825	4	i	i	PRON
ftr-427	825	5	d.	d.	PROPN
ftr-427	825	6	193	193	NUM
ftr-427	825	7	.	.	PUNCT
ftr-427	826	1	see	see	VERB
ftr-427	826	2	michael	michael	PROPN
ftr-427	826	3	g.	g.	PROPN
ftr-427	826	4	selders	selders	PROPN
ftr-427	826	5	,	,	PUNCT
ftr-427	826	6	corporation	corporation	NOUN
ftr-427	826	7	income	income	NOUN
ftr-427	826	8	tax	tax	NOUN
ftr-427	826	9	returns	return	NOUN
ftr-427	826	10	,	,	PUNCT
ftr-427	826	11	1993	1993	NUM
ftr-427	826	12	,	,	PUNCT
ftr-427	826	13	stat	stat	PROPN
ftr-427	826	14	.	.	PUNCT
ftr-427	827	1	income	income	NOUN
ftr-427	827	2	bull	bull	PROPN
ftr-427	827	3	.	.	PUNCT
ftr-427	827	4	,	,	PUNCT
ftr-427	827	5	summer	summer	NOUN
ftr-427	827	6	1996	1996	NUM
ftr-427	827	7	,	,	PUNCT
ftr-427	827	8	at	at	ADP
ftr-427	827	9	43	43	NUM
ftr-427	827	10	-	-	SYM
ftr-427	827	11	44	44	NUM
ftr-427	827	12	.	.	PUNCT
ftr-427	828	1	194	194	NUM
ftr-427	828	2	.	.	PUNCT
ftr-427	829	1	see	see	VERB
ftr-427	829	2	madeline	madeline	PROPN
ftr-427	829	3	deming	deming	PROPN
ftr-427	829	4	boerner	boerner	PROPN
ftr-427	829	5	,	,	PUNCT
ftr-427	829	6	corporation	corporation	NOUN
ftr-427	829	7	income	income	NOUN
ftr-427	829	8	tax	tax	NOUN
ftr-427	829	9	returns	return	NOUN
ftr-427	829	10	,	,	PUNCT
ftr-427	829	11	1994	1994	NUM
ftr-427	829	12	,	,	PUNCT
ftr-427	829	13	stat	stat	PROPN
ftr-427	829	14	.	.	PUNCT
ftr-427	830	1	income	income	NOUN
ftr-427	830	2	bull	bull	PROPN
ftr-427	830	3	.	.	PUNCT
ftr-427	830	4	,	,	PUNCT
ftr-427	830	5	summer	summer	NOUN
ftr-427	830	6	1997	1997	NUM
ftr-427	830	7	,	,	PUNCT
ftr-427	830	8	at	at	ADP
ftr-427	830	9	58	58	NUM
ftr-427	830	10	-	-	SYM
ftr-427	830	11	59	59	NUM
ftr-427	830	12	.	.	PUNCT
ftr-427	830	13	195	195	NUM
ftr-427	830	14	.	.	PUNCT
ftr-427	831	1	see	see	VERB
ftr-427	831	2	matthew	matthew	PROPN
ftr-427	831	3	scoffic	scoffic	PROPN
ftr-427	831	4	&	&	CCONJ
ftr-427	831	5	patrick	patrick	PROPN
ftr-427	831	6	treubert	treubert	PROPN
ftr-427	831	7	,	,	PUNCT
ftr-427	831	8	corporation	corporation	NOUN
ftr-427	831	9	income	income	NOUN
ftr-427	831	10	tax	tax	NOUN
ftr-427	831	11	returns	return	NOUN
ftr-427	831	12	,	,	PUNCT
ftr-427	831	13	1996	1996	NUM
ftr-427	831	14	,	,	PUNCT
ftr-427	831	15	stat	stat	PROPN
ftr-427	831	16	.	.	PUNCT
ftr-427	832	1	income	income	NOUN
ftr-427	832	2	bull	bull	PROPN
ftr-427	832	3	.	.	PUNCT
ftr-427	832	4	,	,	PUNCT
ftr-427	832	5	summer	summer	NOUN
ftr-427	832	6	1999	1999	NUM
ftr-427	832	7	,	,	PUNCT
ftr-427	832	8	at	at	ADP
ftr-427	832	9	57	57	NUM
ftr-427	832	10	-	-	SYM
ftr-427	832	11	58	58	NUM
ftr-427	832	12	.	.	PUNCT
ftr-427	833	1	196	196	NUM
ftr-427	833	2	.	.	PUNCT
ftr-427	834	1	see	see	VERB
ftr-427	834	2	i	i	PRON
ftr-427	834	3	d.	d.	PROPN
ftr-427	834	4	198	198	NUM
ftr-427	834	5	.	.	PUNCT
ftr-427	835	1	see	see	VERB
ftr-427	835	2	joseph	joseph	PROPN
ftr-427	835	3	a.	a.	PROPN
ftr-427	835	4	pechman	pechman	PROPN
ftr-427	835	5	,	,	PUNCT
ftr-427	835	6	federal	federal	ADJ
ftr-427	835	7	tax	tax	NOUN
ftr-427	835	8	policy	policy	NOUN
ftr-427	835	9	,	,	PUNCT
ftr-427	835	10	144	144	NUM
ftr-427	835	11	,	,	PUNCT
ftr-427	835	12	142	142	NUM
ftr-427	835	13	(	(	PUNCT
ftr-427	835	14	5th	5th	ADJ
ftr-427	835	15	ed	ed	NOUN
ftr-427	835	16	.	.	PROPN
ftr-427	835	17	1987	1987	NUM
ftr-427	835	18	)	)	PUNCT
ftr-427	835	19	.	.	PUNCT
ftr-427	836	1	one	one	NUM
ftr-427	836	2	professor	professor	NOUN
ftr-427	836	3	at	at	ADP
ftr-427	836	4	the	the	DET
ftr-427	836	5	university	university	PROPN
ftr-427	836	6	of	of	ADP
ftr-427	836	7	california	california	PROPN
ftr-427	836	8	at	at	ADP
ftr-427	836	9	davis	davis	PROPN
ftr-427	836	10	posed	pose	VERB
ftr-427	836	11	the	the	DET
ftr-427	836	12	question	question	NOUN
ftr-427	836	13	to	to	ADP
ftr-427	836	14	his	his	PRON
ftr-427	836	15	introductory	introductory	ADJ
ftr-427	836	16	microeconomics	microeconomics	NOUN
ftr-427	836	17	class	class	NOUN
ftr-427	836	18	of	of	ADP
ftr-427	836	19	150	150	NUM
ftr-427	836	20	and	and	CCONJ
ftr-427	836	21	received	receive	VERB
ftr-427	836	22	the	the	DET
ftr-427	836	23	following	following	ADJ
ftr-427	836	24	responses	response	NOUN
ftr-427	836	25	:	:	PUNCT
ftr-427	836	26	1	1	NUM
ftr-427	836	27	)	)	PUNCT
ftr-427	836	28	6	6	NUM
ftr-427	836	29	%	%	NOUN
ftr-427	836	30	believed	believe	VERB
ftr-427	836	31	workers	worker	NOUN
ftr-427	836	32	borne	bear	VERB
ftr-427	836	33	the	the	DET
ftr-427	836	34	corporate	corporate	ADJ
ftr-427	836	35	tax	tax	NOUN
ftr-427	836	36	2	2	NUM
ftr-427	836	37	)	)	PUNCT
ftr-427	836	38	9	9	NUM
ftr-427	836	39	%	%	NOUN
ftr-427	836	40	believed	believe	VERB
ftr-427	836	41	that	that	SCONJ
ftr-427	836	42	shareholders	shareholder	NOUN
ftr-427	836	43	borne	bear	VERB
ftr-427	836	44	the	the	DET
ftr-427	836	45	tax	tax	NOUN
ftr-427	836	46	burden	burden	NOUN
ftr-427	836	47	;	;	PUNCT
ftr-427	836	48	3	3	X
ftr-427	836	49	)	)	PUNCT
ftr-427	836	50	30	30	NUM
ftr-427	836	51	%	%	NOUN
ftr-427	836	52	believed	believe	VERB
ftr-427	836	53	that	that	SCONJ
ftr-427	836	54	all	all	DET
ftr-427	836	55	investors	investor	NOUN
ftr-427	836	56	in	in	ADP
ftr-427	836	57	the	the	DET
ftr-427	836	58	economy	economy	NOUN
ftr-427	836	59	borne	bear	VERB
ftr-427	836	60	the	the	DET
ftr-427	836	61	tax	tax	NOUN
ftr-427	836	62	;	;	PUNCT
ftr-427	836	63	and	and	CCONJ
ftr-427	836	64	4	4	X
ftr-427	836	65	)	)	PUNCT
ftr-427	836	66	55	55	NUM
ftr-427	836	67	%	%	NOUN
ftr-427	836	68	believed	believe	VERB
ftr-427	836	69	that	that	SCONJ
ftr-427	836	70	consumers	consumer	NOUN
ftr-427	836	71	borne	bear	VERB
ftr-427	836	72	the	the	DET
ftr-427	836	73	tax	tax	NOUN
ftr-427	836	74	.	.	PUNCT
ftr-427	837	1	see	see	VERB
ftr-427	837	2	sheffrin	sheffrin	NOUN
ftr-427	837	3	,	,	PUNCT
ftr-427	837	4	supra	supra	PROPN
ftr-427	837	5	note	note	PROPN
ftr-427	837	6	189	189	NUM
ftr-427	837	7	,	,	PUNCT
ftr-427	837	8	at	at	ADP
ftr-427	837	9	323	323	NUM
ftr-427	837	10	.	.	PUNCT
ftr-427	838	1	2001	2001	NUM
ftr-427	838	2	]	]	PUNCT
ftr-427	839	1	the	the	DET
ftr-427	839	2	widening	widen	VERB
ftr-427	839	3	gap	gap	NOUN
ftr-427	839	4	under	under	ADP
ftr-427	839	5	the	the	DET
ftr-427	839	6	internal	internal	ADJ
ftr-427	839	7	revenue	revenue	NOUN
ftr-427	839	8	code	code	PROPN
ftr-427	839	9	33	33	NUM
ftr-427	839	10	the	the	DET
ftr-427	839	11	corporate	corporate	ADJ
ftr-427	839	12	tax	tax	NOUN
ftr-427	839	13	on	on	ADP
ftr-427	839	14	the	the	DET
ftr-427	839	15	employees	employee	NOUN
ftr-427	839	16	.	.	PUNCT
ftr-427	840	1	in	in	ADP
ftr-427	840	2	theory	theory	NOUN
ftr-427	840	3	,	,	PUNCT
ftr-427	840	4	the	the	DET
ftr-427	840	5	corporate	corporate	ADJ
ftr-427	840	6	tax	tax	NOUN
ftr-427	840	7	is	be	AUX
ftr-427	840	8	borne199	borne199	VERB
ftr-427	840	9	entirely	entirely	ADV
ftr-427	840	10	by	by	ADP
ftr-427	840	11	the	the	DET
ftr-427	840	12	shareholders	shareholder	NOUN
ftr-427	840	13	.	.	PUNCT
ftr-427	841	1	in	in	ADP
ftr-427	841	2	practice	practice	NOUN
ftr-427	841	3	,	,	PUNCT
ftr-427	841	4	the	the	DET
ftr-427	841	5	corporate	corporate	ADJ
ftr-427	841	6	tax	tax	NOUN
ftr-427	841	7	is	be	AUX
ftr-427	841	8	actually	actually	ADV
ftr-427	841	9	borne	bear	VERB
ftr-427	841	10	by	by	ADP
ftr-427	841	11	all	all	DET
ftr-427	841	12	four	four	NUM
ftr-427	841	13	contenders	contender	NOUN
ftr-427	841	14	with	with	ADP
ftr-427	841	15	the	the	DET
ftr-427	841	16	more	more	ADV
ftr-427	841	17	difficult	difficult	ADJ
ftr-427	841	18	question	question	NOUN
ftr-427	841	19	being	be	AUX
ftr-427	841	20	the	the	DET
ftr-427	841	21	proper	proper	ADJ
ftr-427	841	22	allotment	allotment	NOUN
ftr-427	841	23	.	.	PUNCT
ftr-427	842	1	to	to	ADP
ftr-427	842	2	the	the	DET
ftr-427	842	3	extent	extent	NOUN
ftr-427	842	4	that	that	SCONJ
ftr-427	842	5	the	the	DET
ftr-427	842	6	corporate	corporate	ADJ
ftr-427	842	7	tax	tax	NOUN
ftr-427	842	8	is	be	AUX
ftr-427	842	9	borne	bear	VERB
ftr-427	842	10	by	by	ADP
ftr-427	842	11	consumers	consumer	NOUN
ftr-427	842	12	,	,	PUNCT
ftr-427	842	13	it	it	PRON
ftr-427	842	14	is	be	AUX
ftr-427	842	15	a	a	DET
ftr-427	842	16	regressive	regressive	ADJ
ftr-427	842	17	tax	tax	NOUN
ftr-427	842	18	because	because	SCONJ
ftr-427	842	19	lower	low	ADJ
ftr-427	842	20	-	-	PUNCT
ftr-427	842	21	income	income	NOUN
ftr-427	842	22	taxpayers	taxpayer	NOUN
ftr-427	842	23	spend	spend	VERB
ftr-427	842	24	a	a	DET
ftr-427	842	25	larger	large	ADJ
ftr-427	842	26	portion	portion	NOUN
ftr-427	842	27	of	of	ADP
ftr-427	842	28	their	their	PRON
ftr-427	842	29	incomes	income	NOUN
ftr-427	842	30	on	on	ADP
ftr-427	842	31	consumable	consumable	ADJ
ftr-427	842	32	products	product	NOUN
ftr-427	842	33	.	.	PUNCT
ftr-427	843	1	d.	d.	PROPN
ftr-427	843	2	the	the	DET
ftr-427	843	3	earned	earn	VERB
ftr-427	843	4	income	income	NOUN
ftr-427	843	5	tax	tax	NOUN
ftr-427	843	6	credit	credit	NOUN
ftr-427	843	7	superficially	superficially	ADV
ftr-427	843	8	,	,	PUNCT
ftr-427	843	9	the	the	DET
ftr-427	843	10	increase	increase	NOUN
ftr-427	843	11	in	in	ADP
ftr-427	843	12	the	the	DET
ftr-427	843	13	refundable	refundable	ADJ
ftr-427	843	14	portion	portion	NOUN
ftr-427	843	15	of	of	ADP
ftr-427	843	16	the	the	DET
ftr-427	843	17	earned	earn	VERB
ftr-427	843	18	income	income	NOUN
ftr-427	843	19	credit	credit	NOUN
ftr-427	843	20	since	since	SCONJ
ftr-427	843	21	its	its	PRON
ftr-427	843	22	enactment	enactment	NOUN
ftr-427	843	23	establishes	establish	VERB
ftr-427	843	24	its	its	PRON
ftr-427	843	25	success	success	NOUN
ftr-427	843	26	in	in	ADP
ftr-427	843	27	meeting	meet	VERB
ftr-427	843	28	congress	congress	PROPN
ftr-427	843	29	’s	’s	PART
ftr-427	843	30	objective	objective	NOUN
ftr-427	843	31	of	of	ADP
ftr-427	843	32	countering	counter	VERB
ftr-427	843	33	the	the	DET
ftr-427	843	34	regressive	regressive	ADJ
ftr-427	843	35	nature	nature	NOUN
ftr-427	843	36	of	of	ADP
ftr-427	843	37	the	the	DET
ftr-427	843	38	social	social	ADJ
ftr-427	843	39	security	security	NOUN
ftr-427	843	40	tax	tax	NOUN
ftr-427	843	41	and	and	CCONJ
ftr-427	843	42	serving	serve	VERB
ftr-427	843	43	as	as	ADP
ftr-427	843	44	an	an	DET
ftr-427	843	45	anti	anti	ADJ
ftr-427	843	46	-	-	ADJ
ftr-427	843	47	inflationary	inflationary	ADJ
ftr-427	843	48	measure	measure	NOUN
ftr-427	843	49	.	.	PUNCT
ftr-427	844	1	at	at	ADP
ftr-427	844	2	first	first	ADJ
ftr-427	844	3	glance	glance	NOUN
ftr-427	844	4	,	,	PUNCT
ftr-427	844	5	the	the	DET
ftr-427	844	6	earned	earn	VERB
ftr-427	844	7	income	income	NOUN
ftr-427	844	8	tax	tax	NOUN
ftr-427	844	9	credit	credit	NOUN
ftr-427	844	10	is	be	AUX
ftr-427	844	11	an	an	DET
ftr-427	844	12	effective	effective	ADJ
ftr-427	844	13	means	mean	NOUN
ftr-427	844	14	of	of	ADP
ftr-427	844	15	alleviating	alleviate	VERB
ftr-427	844	16	poverty	poverty	NOUN
ftr-427	844	17	.	.	PUNCT
ftr-427	845	1	the	the	DET
ftr-427	845	2	earned	earn	VERB
ftr-427	845	3	income	income	NOUN
ftr-427	845	4	tax	tax	NOUN
ftr-427	845	5	credit	credit	NOUN
ftr-427	845	6	lifts	lift	VERB
ftr-427	845	7	some	some	DET
ftr-427	845	8	low	low	ADJ
ftr-427	845	9	-	-	PUNCT
ftr-427	845	10	income	income	NOUN
ftr-427	845	11	taxpayers	taxpayer	NOUN
ftr-427	845	12	above	above	ADP
ftr-427	845	13	the	the	DET
ftr-427	845	14	poverty	poverty	NOUN
ftr-427	845	15	level	level	NOUN
ftr-427	845	16	but	but	CCONJ
ftr-427	845	17	does	do	AUX
ftr-427	845	18	not	not	PART
ftr-427	845	19	lift	lift	VERB
ftr-427	845	20	all	all	DET
ftr-427	845	21	taxpayers	taxpayer	NOUN
ftr-427	845	22	above	above	ADP
ftr-427	845	23	the	the	DET
ftr-427	845	24	poverty	poverty	NOUN
ftr-427	845	25	level	level	NOUN
ftr-427	845	26	.	.	PUNCT
ftr-427	846	1	for	for	ADP
ftr-427	846	2	example	example	NOUN
ftr-427	846	3	,	,	PUNCT
ftr-427	846	4	during	during	ADP
ftr-427	846	5	taxable	taxable	ADJ
ftr-427	846	6	year	year	NOUN
ftr-427	846	7	1988	1988	NUM
ftr-427	846	8	,	,	PUNCT
ftr-427	846	9	twothirds	twothird	NOUN
ftr-427	846	10	of	of	ADP
ftr-427	846	11	all	all	DET
ftr-427	846	12	poor	poor	ADJ
ftr-427	846	13	taxpayers	taxpayer	NOUN
ftr-427	846	14	did	do	AUX
ftr-427	846	15	not	not	PART
ftr-427	846	16	receive	receive	VERB
ftr-427	846	17	earned	earn	VERB
ftr-427	846	18	income	income	NOUN
ftr-427	846	19	credit	credit	NOUN
ftr-427	846	20	benefits	benefit	NOUN
ftr-427	846	21	.	.	PUNCT
ftr-427	847	1	for200	for200	PROPN
ftr-427	847	2	1999	1999	NUM
ftr-427	847	3	the	the	DET
ftr-427	847	4	maximum	maximum	ADV
ftr-427	847	5	earned	earn	VERB
ftr-427	847	6	income	income	NOUN
ftr-427	847	7	tax	tax	NOUN
ftr-427	847	8	credit	credit	NOUN
ftr-427	847	9	that	that	PRON
ftr-427	847	10	could	could	AUX
ftr-427	847	11	be	be	AUX
ftr-427	847	12	received	receive	VERB
ftr-427	847	13	by	by	ADP
ftr-427	847	14	a	a	DET
ftr-427	847	15	single	single	ADJ
ftr-427	847	16	taxpayer	taxpayer	NOUN
ftr-427	847	17	with	with	ADP
ftr-427	847	18	two	two	NUM
ftr-427	847	19	or	or	CCONJ
ftr-427	847	20	more	more	ADJ
ftr-427	847	21	children	child	NOUN
ftr-427	847	22	or	or	CCONJ
ftr-427	847	23	a	a	DET
ftr-427	847	24	married	married	ADJ
ftr-427	847	25	couple	couple	NOUN
ftr-427	847	26	filing	file	VERB
ftr-427	847	27	a	a	DET
ftr-427	847	28	joint	joint	ADJ
ftr-427	847	29	return	return	NOUN
ftr-427	847	30	with	with	ADP
ftr-427	847	31	two	two	NUM
ftr-427	847	32	or	or	CCONJ
ftr-427	847	33	more	more	ADJ
ftr-427	847	34	children	child	NOUN
ftr-427	847	35	was	be	AUX
ftr-427	847	36	$	$	SYM
ftr-427	847	37	3,816	3,816	NUM
ftr-427	847	38	.	.	PUNCT
ftr-427	848	1	in	in	ADP
ftr-427	848	2	order	order	NOUN
ftr-427	848	3	to	to	PART
ftr-427	848	4	receive	receive	VERB
ftr-427	848	5	the	the	DET
ftr-427	848	6	maximum201	maximum201	PROPN
ftr-427	848	7	credit	credit	NOUN
ftr-427	848	8	,	,	PUNCT
ftr-427	848	9	the	the	DET
ftr-427	848	10	taxpayer	taxpayer	NOUN
ftr-427	848	11	’s	’s	PART
ftr-427	848	12	earned	earn	VERB
ftr-427	848	13	income	income	NOUN
ftr-427	848	14	could	could	AUX
ftr-427	848	15	not	not	PART
ftr-427	848	16	exceed	exceed	VERB
ftr-427	848	17	$	$	SYM
ftr-427	848	18	12,460	12,460	NUM
ftr-427	848	19	.	.	PUNCT
ftr-427	849	1	hence	hence	ADV
ftr-427	849	2	,	,	PUNCT
ftr-427	849	3	when202	when202	PROPN
ftr-427	849	4	you	you	PRON
ftr-427	849	5	combine	combine	VERB
ftr-427	849	6	the	the	DET
ftr-427	849	7	earned	earn	VERB
ftr-427	849	8	income	income	NOUN
ftr-427	849	9	with	with	ADP
ftr-427	849	10	the	the	DET
ftr-427	849	11	earned	earn	VERB
ftr-427	849	12	income	income	NOUN
ftr-427	849	13	credit	credit	NOUN
ftr-427	849	14	,	,	PUNCT
ftr-427	849	15	the	the	DET
ftr-427	849	16	effective	effective	ADJ
ftr-427	849	17	income	income	NOUN
ftr-427	849	18	for	for	ADP
ftr-427	849	19	the	the	DET
ftr-427	849	20	year	year	NOUN
ftr-427	849	21	is	be	AUX
ftr-427	849	22	$	$	SYM
ftr-427	849	23	16,276	16,276	NUM
ftr-427	849	24	.	.	PUNCT
ftr-427	850	1	for	for	ADP
ftr-427	850	2	1999	1999	NUM
ftr-427	850	3	,	,	PUNCT
ftr-427	850	4	the	the	DET
ftr-427	850	5	poverty	poverty	NOUN
ftr-427	850	6	threshold	threshold	NOUN
ftr-427	850	7	for	for	ADP
ftr-427	850	8	a	a	DET
ftr-427	850	9	family	family	NOUN
ftr-427	850	10	of	of	ADP
ftr-427	850	11	199	199	NUM
ftr-427	850	12	.	.	PUNCT
ftr-427	851	1	if	if	SCONJ
ftr-427	851	2	the	the	DET
ftr-427	851	3	corporate	corporate	ADJ
ftr-427	851	4	tax	tax	NOUN
ftr-427	851	5	is	be	AUX
ftr-427	851	6	borne	bear	VERB
ftr-427	851	7	by	by	ADP
ftr-427	851	8	employees	employee	NOUN
ftr-427	851	9	in	in	ADP
ftr-427	851	10	the	the	DET
ftr-427	851	11	form	form	NOUN
ftr-427	851	12	of	of	ADP
ftr-427	851	13	lower	low	ADJ
ftr-427	851	14	compensation	compensation	NOUN
ftr-427	851	15	,	,	PUNCT
ftr-427	851	16	the	the	DET
ftr-427	851	17	ceos	ceos	NOUN
ftr-427	851	18	and	and	CCONJ
ftr-427	851	19	other	other	ADJ
ftr-427	851	20	high	high	ADV
ftr-427	851	21	-	-	PUNCT
ftr-427	851	22	ranking	rank	VERB
ftr-427	851	23	corporate	corporate	ADJ
ftr-427	851	24	executives	executive	NOUN
ftr-427	851	25	seem	seem	VERB
ftr-427	851	26	to	to	PART
ftr-427	851	27	escape	escape	VERB
ftr-427	851	28	this	this	DET
ftr-427	851	29	financial	financial	ADJ
ftr-427	851	30	burden	burden	NOUN
ftr-427	851	31	.	.	PUNCT
ftr-427	852	1	during	during	ADP
ftr-427	852	2	1999	1999	NUM
ftr-427	852	3	,	,	PUNCT
ftr-427	852	4	the	the	DET
ftr-427	852	5	median	median	ADJ
ftr-427	852	6	salary	salary	NOUN
ftr-427	852	7	including	include	VERB
ftr-427	852	8	bonuses	bonus	NOUN
ftr-427	852	9	for	for	ADP
ftr-427	852	10	top	top	ADJ
ftr-427	852	11	executives	executive	NOUN
ftr-427	852	12	of	of	ADP
ftr-427	852	13	350	350	NUM
ftr-427	852	14	consulting	consulting	NOUN
ftr-427	852	15	firms	firm	NOUN
ftr-427	852	16	was	be	AUX
ftr-427	852	17	about	about	ADV
ftr-427	852	18	$	$	SYM
ftr-427	852	19	1.7	1.7	NUM
ftr-427	852	20	million	million	NUM
ftr-427	852	21	and	and	CCONJ
ftr-427	852	22	$	$	SYM
ftr-427	852	23	120,000	120,000	NUM
ftr-427	852	24	higher	high	ADJ
ftr-427	852	25	than	than	ADP
ftr-427	852	26	during	during	ADP
ftr-427	852	27	1998	1998	NUM
ftr-427	852	28	.	.	PUNCT
ftr-427	853	1	david	david	PROPN
ftr-427	853	2	s.	s.	PROPN
ftr-427	853	3	brader	brader	PROPN
ftr-427	853	4	,	,	PUNCT
ftr-427	853	5	of	of	ADP
ftr-427	853	6	janitors	janitor	NOUN
ftr-427	853	7	and	and	CCONJ
ftr-427	853	8	billionaires	billionaire	NOUN
ftr-427	853	9	,	,	PUNCT
ftr-427	853	10	wash	wash	NOUN
ftr-427	853	11	.	.	PUNCT
ftr-427	854	1	post	post	NOUN
ftr-427	854	2	,	,	PUNCT
ftr-427	854	3	apr	apr	PROPN
ftr-427	854	4	.	.	PROPN
ftr-427	854	5	16	16	NUM
ftr-427	854	6	,	,	PUNCT
ftr-427	854	7	2000	2000	NUM
ftr-427	854	8	,	,	PUNCT
ftr-427	854	9	at	at	ADP
ftr-427	854	10	b7	b7	PROPN
ftr-427	854	11	.	.	PUNCT
ftr-427	855	1	the	the	DET
ftr-427	855	2	highest	high	ADJ
ftr-427	855	3	paid	pay	VERB
ftr-427	855	4	executive	executive	NOUN
ftr-427	855	5	made	make	VERB
ftr-427	855	6	$	$	SYM
ftr-427	855	7	170	170	NUM
ftr-427	855	8	million	million	NUM
ftr-427	855	9	in	in	ADP
ftr-427	855	10	salary	salary	NOUN
ftr-427	855	11	,	,	PUNCT
ftr-427	855	12	bonuses	bonus	NOUN
ftr-427	855	13	and	and	CCONJ
ftr-427	855	14	stock	stock	NOUN
ftr-427	855	15	options	option	NOUN
ftr-427	855	16	.	.	PUNCT
ftr-427	856	1	i	i	PRON
ftr-427	856	2	d.	d.	PROPN
ftr-427	856	3	the	the	DET
ftr-427	856	4	article	article	NOUN
ftr-427	856	5	pointed	point	VERB
ftr-427	856	6	out	out	ADP
ftr-427	856	7	that	that	SCONJ
ftr-427	856	8	the	the	DET
ftr-427	856	9	janitors	janitor	NOUN
ftr-427	856	10	cleaning	clean	VERB
ftr-427	856	11	the	the	DET
ftr-427	856	12	offices	office	NOUN
ftr-427	856	13	where	where	SCONJ
ftr-427	856	14	the	the	DET
ftr-427	856	15	executives	executive	NOUN
ftr-427	856	16	worked	work	VERB
ftr-427	856	17	requested	request	VERB
ftr-427	856	18	$	$	SYM
ftr-427	856	19	1	1	NUM
ftr-427	856	20	an	an	DET
ftr-427	856	21	hour	hour	NOUN
ftr-427	856	22	raises	raise	VERB
ftr-427	856	23	for	for	ADP
ftr-427	856	24	each	each	PRON
ftr-427	856	25	of	of	ADP
ftr-427	856	26	the	the	DET
ftr-427	856	27	next	next	ADJ
ftr-427	856	28	three	three	NUM
ftr-427	856	29	years	year	NOUN
ftr-427	856	30	and	and	CCONJ
ftr-427	856	31	that	that	SCONJ
ftr-427	856	32	the	the	DET
ftr-427	856	33	$	$	SYM
ftr-427	856	34	1.7	1.7	NUM
ftr-427	856	35	million	million	NUM
ftr-427	856	36	would	would	AUX
ftr-427	856	37	have	have	AUX
ftr-427	856	38	funded	fund	VERB
ftr-427	856	39	the	the	DET
ftr-427	856	40	combined	combine	VERB
ftr-427	856	41	requested	request	VERB
ftr-427	856	42	salaries	salary	NOUN
ftr-427	856	43	of	of	ADP
ftr-427	856	44	80	80	NUM
ftr-427	856	45	striking	striking	ADJ
ftr-427	856	46	janitors	janitor	NOUN
ftr-427	856	47	during	during	ADP
ftr-427	856	48	the	the	DET
ftr-427	856	49	third	third	ADJ
ftr-427	856	50	year	year	NOUN
ftr-427	856	51	.	.	PUNCT
ftr-427	857	1	i	i	PRON
ftr-427	857	2	d.	d.	VERB
ftr-427	857	3	there	there	PRON
ftr-427	857	4	is	be	VERB
ftr-427	857	5	also	also	ADV
ftr-427	857	6	evidence	evidence	NOUN
ftr-427	857	7	that	that	SCONJ
ftr-427	857	8	even	even	ADV
ftr-427	857	9	corporations	corporation	NOUN
ftr-427	857	10	with	with	ADP
ftr-427	857	11	low	low	ADJ
ftr-427	857	12	earnings	earning	NOUN
ftr-427	857	13	and	and	CCONJ
ftr-427	857	14	weak	weak	ADJ
ftr-427	857	15	stock	stock	NOUN
ftr-427	857	16	performance	performance	NOUN
ftr-427	857	17	are	be	AUX
ftr-427	857	18	rewarding	reward	VERB
ftr-427	857	19	their	their	PRON
ftr-427	857	20	ceos	ceos	NOUN
ftr-427	857	21	generous	generous	ADJ
ftr-427	857	22	compensation	compensation	NOUN
ftr-427	857	23	packages	package	NOUN
ftr-427	857	24	.	.	PUNCT
ftr-427	858	1	while	while	SCONJ
ftr-427	858	2	coca	coca	PROPN
ftr-427	858	3	-	-	PUNCT
ftr-427	858	4	cola	cola	PROPN
ftr-427	858	5	shares	share	NOUN
ftr-427	858	6	dropped	drop	VERB
ftr-427	858	7	by	by	ADP
ftr-427	858	8	13	13	NUM
ftr-427	858	9	%	%	NOUN
ftr-427	858	10	,	,	PUNCT
ftr-427	858	11	the	the	DET
ftr-427	858	12	exiting	exit	VERB
ftr-427	858	13	ceo	ceo	NOUN
ftr-427	858	14	received	receive	VERB
ftr-427	858	15	a	a	DET
ftr-427	858	16	total	total	ADJ
ftr-427	858	17	compensation	compensation	NOUN
ftr-427	858	18	package	package	NOUN
ftr-427	858	19	of	of	ADP
ftr-427	858	20	$	$	SYM
ftr-427	858	21	70	70	NUM
ftr-427	858	22	million	million	NUM
ftr-427	858	23	,	,	PUNCT
ftr-427	858	24	and	and	CCONJ
ftr-427	858	25	while	while	SCONJ
ftr-427	858	26	bank	bank	PROPN
ftr-427	858	27	of	of	ADP
ftr-427	858	28	america	america	PROPN
ftr-427	858	29	’s	’s	PART
ftr-427	858	30	shares	share	NOUN
ftr-427	858	31	dropped	drop	VERB
ftr-427	858	32	by	by	ADP
ftr-427	858	33	17	17	NUM
ftr-427	858	34	%	%	NOUN
ftr-427	858	35	,	,	PUNCT
ftr-427	858	36	the	the	DET
ftr-427	858	37	ceo	ceo	NOUN
ftr-427	858	38	received	receive	VERB
ftr-427	858	39	a	a	DET
ftr-427	858	40	compensation	compensation	NOUN
ftr-427	858	41	package	package	NOUN
ftr-427	858	42	totaling	total	VERB
ftr-427	858	43	$	$	SYM
ftr-427	858	44	49	49	NUM
ftr-427	858	45	million	million	NUM
ftr-427	858	46	.	.	PUNCT
ftr-427	859	1	gary	gary	PROPN
ftr-427	859	2	strauss	strauss	PROPN
ftr-427	859	3	,	,	PUNCT
ftr-427	859	4	the	the	DET
ftr-427	859	5	billionaires	billionaire	NOUN
ftr-427	859	6	club	club	VERB
ftr-427	859	7	new	new	ADJ
ftr-427	859	8	economy	economy	NOUN
ftr-427	859	9	rockets	rocket	NOUN
ftr-427	859	10	ceo	ceo	NOUN
ftr-427	859	11	pay	pay	VERB
ftr-427	859	12	into	into	ADP
ftr-427	859	13	the	the	DET
ftr-427	859	14	stratosphere	stratosphere	NOUN
ftr-427	859	15	,	,	PUNCT
ftr-427	859	16	usa	usa	PROPN
ftr-427	859	17	today	today	NOUN
ftr-427	859	18	,	,	PUNCT
ftr-427	859	19	apr	apr	PROPN
ftr-427	859	20	.	.	PROPN
ftr-427	859	21	15	15	NUM
ftr-427	859	22	,	,	PUNCT
ftr-427	859	23	2000	2000	NUM
ftr-427	859	24	,	,	PUNCT
ftr-427	859	25	at	at	ADP
ftr-427	859	26	1b	1b	NUM
ftr-427	859	27	.	.	PUNCT
ftr-427	860	1	200	200	NUM
ftr-427	860	2	.	.	PUNCT
ftr-427	861	1	saul	saul	PROPN
ftr-427	861	2	d.	d.	PROPN
ftr-427	861	3	hoffman	hoffman	PROPN
ftr-427	861	4	&	&	CCONJ
ftr-427	861	5	laurence	laurence	PROPN
ftr-427	861	6	s.	s.	PROPN
ftr-427	861	7	seidman	seidman	PROPN
ftr-427	861	8	,	,	PUNCT
ftr-427	861	9	the	the	DET
ftr-427	861	10	earned	earn	VERB
ftr-427	861	11	income	income	NOUN
ftr-427	861	12	tax	tax	NOUN
ftr-427	861	13	credit	credit	NOUN
ftr-427	861	14	:	:	PUNCT
ftr-427	861	15	antipoverty	antipoverty	NOUN
ftr-427	861	16	effectiveness	effectiveness	NOUN
ftr-427	861	17	and	and	CCONJ
ftr-427	861	18	labor	labor	NOUN
ftr-427	861	19	market	market	NOUN
ftr-427	861	20	effects	effect	NOUN
ftr-427	861	21	,	,	PUNCT
ftr-427	861	22	28	28	NUM
ftr-427	861	23	(	(	PUNCT
ftr-427	861	24	1990	1990	NUM
ftr-427	861	25	)	)	PUNCT
ftr-427	861	26	.	.	PUNCT
ftr-427	862	1	201	201	NUM
ftr-427	862	2	.	.	PUNCT
ftr-427	863	1	see	see	VERB
ftr-427	863	2	rev	rev	PROPN
ftr-427	863	3	.	.	PROPN
ftr-427	863	4	proc	proc	PROPN
ftr-427	863	5	.	.	PUNCT
ftr-427	864	1	98	98	NUM
ftr-427	864	2	-	-	SYM
ftr-427	864	3	61	61	NUM
ftr-427	864	4	,	,	PUNCT
ftr-427	864	5	1998	1998	NUM
ftr-427	864	6	-	-	SYM
ftr-427	864	7	2	2	NUM
ftr-427	864	8	c.b	c.b	PROPN
ftr-427	864	9	.	.	PROPN
ftr-427	864	10	811	811	NUM
ftr-427	864	11	.	.	PUNCT
ftr-427	865	1	202	202	NUM
ftr-427	865	2	.	.	PUNCT
ftr-427	865	3	see	see	VERB
ftr-427	865	4	i	i	PRON
ftr-427	865	5	d.	d.	PROPN
ftr-427	865	6	34	34	NUM
ftr-427	865	7	florida	florida	PROPN
ftr-427	865	8	tax	tax	PROPN
ftr-427	865	9	review	review	NOUN
ftr-427	866	1	[	[	X
ftr-427	866	2	vol	vol	NOUN
ftr-427	866	3	.	.	PUNCT
ftr-427	867	1	5:1	5:1	NUM
ftr-427	867	2	four	four	NUM
ftr-427	867	3	with	with	ADP
ftr-427	867	4	two	two	NUM
ftr-427	867	5	children	child	NOUN
ftr-427	867	6	in	in	ADP
ftr-427	867	7	the	the	DET
ftr-427	867	8	household	household	NOUN
ftr-427	867	9	was	be	AUX
ftr-427	867	10	$	$	SYM
ftr-427	867	11	16,895	16,895	NUM
ftr-427	867	12	.	.	PUNCT
ftr-427	868	1	the	the	DET
ftr-427	868	2	family	family	NOUN
ftr-427	868	3	remains203	remains203	VERB
ftr-427	868	4	below	below	ADP
ftr-427	868	5	the	the	DET
ftr-427	868	6	poverty	poverty	NOUN
ftr-427	868	7	threshold	threshold	NOUN
ftr-427	868	8	by	by	ADP
ftr-427	868	9	$	$	SYM
ftr-427	868	10	619	619	NUM
ftr-427	868	11	.	.	PUNCT
ftr-427	869	1	the	the	DET
ftr-427	869	2	analysis	analysis	NOUN
ftr-427	869	3	is	be	AUX
ftr-427	869	4	incomplete	incomplete	ADJ
ftr-427	869	5	because	because	SCONJ
ftr-427	869	6	the	the	DET
ftr-427	869	7	taxpayer	taxpayer	NOUN
ftr-427	869	8	is	be	AUX
ftr-427	869	9	also	also	ADV
ftr-427	869	10	liable	liable	ADJ
ftr-427	869	11	for	for	ADP
ftr-427	869	12	social	social	ADJ
ftr-427	869	13	security	security	NOUN
ftr-427	869	14	tax	tax	NOUN
ftr-427	869	15	and	and	CCONJ
ftr-427	869	16	a	a	DET
ftr-427	869	17	tax	tax	NOUN
ftr-427	869	18	for	for	ADP
ftr-427	869	19	medicare	medicare	PROPN
ftr-427	869	20	.	.	PUNCT
ftr-427	870	1	wages	wage	NOUN
ftr-427	870	2	are	be	AUX
ftr-427	870	3	subject	subject	ADJ
ftr-427	870	4	to	to	ADP
ftr-427	870	5	social	social	ADJ
ftr-427	870	6	security	security	NOUN
ftr-427	870	7	tax	tax	NOUN
ftr-427	870	8	of	of	ADP
ftr-427	870	9	6.2	6.2	NUM
ftr-427	870	10	%	%	NOUN
ftr-427	870	11	and	and	CCONJ
ftr-427	870	12	medicare	medicare	PROPN
ftr-427	870	13	tax	tax	NOUN
ftr-427	870	14	of	of	ADP
ftr-427	870	15	1.45	1.45	NUM
ftr-427	870	16	%	%	NOUN
ftr-427	870	17	.	.	PUNCT
ftr-427	871	1	the	the	DET
ftr-427	871	2	entire204	entire204	PROPN
ftr-427	871	3	tax	tax	NOUN
ftr-427	871	4	liability	liability	NOUN
ftr-427	871	5	for	for	ADP
ftr-427	871	6	payroll	payroll	NOUN
ftr-427	871	7	taxes	taxis	NOUN
ftr-427	871	8	would	would	AUX
ftr-427	871	9	total	total	VERB
ftr-427	871	10	$	$	SYM
ftr-427	871	11	953	953	NUM
ftr-427	871	12	.	.	PUNCT
ftr-427	872	1	consequently	consequently	ADV
ftr-427	872	2	,	,	PUNCT
ftr-427	872	3	after	after	ADP
ftr-427	872	4	factoring	factor	VERB
ftr-427	872	5	in	in	ADP
ftr-427	872	6	the	the	DET
ftr-427	872	7	payroll	payroll	NOUN
ftr-427	872	8	taxes	taxis	NOUN
ftr-427	872	9	,	,	PUNCT
ftr-427	872	10	the	the	DET
ftr-427	872	11	taxpayer	taxpayer	NOUN
ftr-427	872	12	’s	’s	PART
ftr-427	872	13	after	after	ADP
ftr-427	872	14	-	-	PUNCT
ftr-427	872	15	tax	tax	NOUN
ftr-427	872	16	income	income	NOUN
ftr-427	872	17	remains	remain	VERB
ftr-427	872	18	$	$	SYM
ftr-427	872	19	1,572	1,572	NUM
ftr-427	872	20	below	below	ADP
ftr-427	872	21	the	the	DET
ftr-427	872	22	poverty	poverty	NOUN
ftr-427	872	23	threshold	threshold	NOUN
ftr-427	872	24	.	.	PUNCT
ftr-427	873	1	a	a	DET
ftr-427	873	2	different	different	ADJ
ftr-427	873	3	result	result	NOUN
ftr-427	873	4	would	would	AUX
ftr-427	873	5	obtain	obtain	VERB
ftr-427	873	6	where	where	SCONJ
ftr-427	873	7	the	the	DET
ftr-427	873	8	household205	household205	NOUN
ftr-427	873	9	consisted	consist	VERB
ftr-427	873	10	of	of	ADP
ftr-427	873	11	two	two	NUM
ftr-427	873	12	children	child	NOUN
ftr-427	873	13	and	and	CCONJ
ftr-427	873	14	was	be	AUX
ftr-427	873	15	headed	head	VERB
ftr-427	873	16	by	by	ADP
ftr-427	873	17	a	a	DET
ftr-427	873	18	single	single	ADJ
ftr-427	873	19	parent	parent	NOUN
ftr-427	873	20	.	.	PUNCT
ftr-427	874	1	the	the	DET
ftr-427	874	2	poverty	poverty	NOUN
ftr-427	874	3	threshold	threshold	NOUN
ftr-427	874	4	for	for	ADP
ftr-427	874	5	a	a	DET
ftr-427	874	6	single	single	ADJ
ftr-427	874	7	parent	parent	NOUN
ftr-427	874	8	with	with	ADP
ftr-427	874	9	two	two	NUM
ftr-427	874	10	children	child	NOUN
ftr-427	874	11	was	be	AUX
ftr-427	874	12	$	$	SYM
ftr-427	874	13	13,423	13,423	NUM
ftr-427	874	14	during	during	ADP
ftr-427	874	15	1999.206	1999.206	NUM
ftr-427	874	16	when	when	SCONJ
ftr-427	874	17	you	you	PRON
ftr-427	874	18	combine	combine	VERB
ftr-427	874	19	the	the	DET
ftr-427	874	20	earned	earn	VERB
ftr-427	874	21	income	income	NOUN
ftr-427	874	22	with	with	ADP
ftr-427	874	23	the	the	DET
ftr-427	874	24	earned	earn	VERB
ftr-427	874	25	income	income	NOUN
ftr-427	874	26	credit	credit	NOUN
ftr-427	874	27	,	,	PUNCT
ftr-427	874	28	the	the	DET
ftr-427	874	29	effective	effective	ADJ
ftr-427	874	30	income	income	NOUN
ftr-427	874	31	for	for	ADP
ftr-427	874	32	the	the	DET
ftr-427	874	33	year	year	NOUN
ftr-427	874	34	is	be	AUX
ftr-427	874	35	$	$	SYM
ftr-427	874	36	16,276	16,276	NUM
ftr-427	874	37	.	.	PUNCT
ftr-427	875	1	as	as	ADP
ftr-427	875	2	a	a	DET
ftr-427	875	3	result	result	NOUN
ftr-427	875	4	of	of	ADP
ftr-427	875	5	the	the	DET
ftr-427	875	6	earned	earn	VERB
ftr-427	875	7	income	income	NOUN
ftr-427	875	8	tax	tax	NOUN
ftr-427	875	9	credit	credit	NOUN
ftr-427	875	10	,	,	PUNCT
ftr-427	875	11	the	the	DET
ftr-427	875	12	low	low	ADJ
ftr-427	875	13	-	-	PUNCT
ftr-427	875	14	income	income	NOUN
ftr-427	875	15	taxpayer	taxpayer	NOUN
ftr-427	875	16	’s	’s	PART
ftr-427	875	17	effective	effective	ADJ
ftr-427	875	18	income	income	NOUN
ftr-427	875	19	is	be	AUX
ftr-427	875	20	$	$	SYM
ftr-427	875	21	2,853	2,853	NUM
ftr-427	875	22	above	above	ADP
ftr-427	875	23	the	the	DET
ftr-427	875	24	poverty	poverty	NOUN
ftr-427	875	25	threshold	threshold	NOUN
ftr-427	875	26	.	.	PUNCT
ftr-427	876	1	the	the	DET
ftr-427	876	2	maximum	maximum	ADJ
ftr-427	876	3	earned	earn	VERB
ftr-427	876	4	income	income	NOUN
ftr-427	876	5	tax	tax	NOUN
ftr-427	876	6	credit	credit	NOUN
ftr-427	876	7	that	that	PRON
ftr-427	876	8	could	could	AUX
ftr-427	876	9	be	be	AUX
ftr-427	876	10	received	receive	VERB
ftr-427	876	11	by	by	ADP
ftr-427	876	12	a	a	DET
ftr-427	876	13	single	single	ADJ
ftr-427	876	14	parent	parent	NOUN
ftr-427	876	15	with	with	ADP
ftr-427	876	16	one	one	NUM
ftr-427	876	17	child	child	NOUN
ftr-427	876	18	was	be	AUX
ftr-427	876	19	$	$	SYM
ftr-427	876	20	2,312	2,312	NUM
ftr-427	876	21	for	for	ADP
ftr-427	876	22	1999	1999	NUM
ftr-427	876	23	,	,	PUNCT
ftr-427	876	24	and	and	CCONJ
ftr-427	876	25	the	the	DET
ftr-427	876	26	maximum	maximum	ADJ
ftr-427	876	27	income	income	NOUN
ftr-427	876	28	to	to	PART
ftr-427	876	29	receive	receive	VERB
ftr-427	876	30	that	that	DET
ftr-427	876	31	amount	amount	NOUN
ftr-427	876	32	was	be	AUX
ftr-427	876	33	$	$	SYM
ftr-427	876	34	12,460	12,460	NUM
ftr-427	876	35	.	.	PUNCT
ftr-427	877	1	the	the	DET
ftr-427	877	2	poverty	poverty	NOUN
ftr-427	877	3	threshold	threshold	NOUN
ftr-427	877	4	for	for	ADP
ftr-427	877	5	this	this	DET
ftr-427	877	6	family	family	NOUN
ftr-427	877	7	was207	was207	VERB
ftr-427	877	8	$	$	SYM
ftr-427	877	9	11,483	11,483	NUM
ftr-427	877	10	in	in	ADP
ftr-427	877	11	1999	1999	NUM
ftr-427	877	12	.	.	PUNCT
ftr-427	878	1	hence	hence	ADV
ftr-427	878	2	,	,	PUNCT
ftr-427	878	3	the	the	DET
ftr-427	878	4	effective	effective	ADJ
ftr-427	878	5	income	income	NOUN
ftr-427	878	6	for	for	ADP
ftr-427	878	7	the	the	DET
ftr-427	878	8	taxpayer	taxpayer	NOUN
ftr-427	878	9	is	be	AUX
ftr-427	878	10	$	$	SYM
ftr-427	878	11	14,772	14,772	NUM
ftr-427	878	12	and208	and208	NOUN
ftr-427	878	13	$	$	SYM
ftr-427	878	14	3,289	3,289	NUM
ftr-427	878	15	over	over	ADP
ftr-427	878	16	the	the	DET
ftr-427	878	17	poverty	poverty	NOUN
ftr-427	878	18	level	level	NOUN
ftr-427	878	19	.	.	PUNCT
ftr-427	879	1	the	the	DET
ftr-427	879	2	earned	earn	VERB
ftr-427	879	3	income	income	NOUN
ftr-427	879	4	credit	credit	NOUN
ftr-427	879	5	,	,	PUNCT
ftr-427	879	6	however	however	ADV
ftr-427	879	7	,	,	PUNCT
ftr-427	879	8	does	do	AUX
ftr-427	879	9	not	not	PART
ftr-427	879	10	enable	enable	VERB
ftr-427	879	11	a	a	DET
ftr-427	879	12	taxpayer	taxpayer	NOUN
ftr-427	879	13	to	to	PART
ftr-427	879	14	move	move	VERB
ftr-427	879	15	above	above	ADP
ftr-427	879	16	the	the	DET
ftr-427	879	17	poverty	poverty	NOUN
ftr-427	879	18	level	level	NOUN
ftr-427	879	19	where	where	SCONJ
ftr-427	879	20	the	the	DET
ftr-427	879	21	taxpayer	taxpayer	NOUN
ftr-427	879	22	does	do	AUX
ftr-427	879	23	not	not	PART
ftr-427	879	24	have	have	VERB
ftr-427	879	25	any	any	DET
ftr-427	879	26	children	child	NOUN
ftr-427	879	27	.	.	PUNCT
ftr-427	880	1	the	the	DET
ftr-427	880	2	203	203	NUM
ftr-427	880	3	.	.	PUNCT
ftr-427	881	1	u.s	u.s	PROPN
ftr-427	881	2	.	.	PROPN
ftr-427	881	3	census	census	PROPN
ftr-427	881	4	bureau	bureau	PROPN
ftr-427	881	5	,	,	PUNCT
ftr-427	881	6	poverty	poverty	NOUN
ftr-427	881	7	1999	1999	NUM
ftr-427	881	8	(	(	PUNCT
ftr-427	881	9	last	last	ADJ
ftr-427	881	10	visited	visit	VERB
ftr-427	881	11	apr	apr	NOUN
ftr-427	881	12	.	.	PROPN
ftr-427	881	13	17	17	NUM
ftr-427	881	14	,	,	PUNCT
ftr-427	881	15	2000	2000	NUM
ftr-427	881	16	)	)	PUNCT
ftr-427	881	17	http://www.census.gov/hhes/poverty/threshold/thresh99.html	http://www.census.gov/hhes/poverty/threshold/thresh99.html	X
ftr-427	881	18	.	.	PROPN
ftr-427	882	1	204	204	NUM
ftr-427	882	2	.	.	PUNCT
ftr-427	883	1	irc	irc	PROPN
ftr-427	883	2	§	§	PROPN
ftr-427	883	3	3101(a	3101(a	PROPN
ftr-427	883	4	)	)	PUNCT
ftr-427	883	5	,	,	PUNCT
ftr-427	883	6	(	(	PUNCT
ftr-427	883	7	b	b	NOUN
ftr-427	883	8	)	)	PUNCT
ftr-427	883	9	.	.	PUNCT
ftr-427	884	1	the	the	DET
ftr-427	884	2	earned	earn	VERB
ftr-427	884	3	income	income	NOUN
ftr-427	884	4	tax	tax	NOUN
ftr-427	884	5	credit	credit	NOUN
ftr-427	884	6	was	be	AUX
ftr-427	884	7	enacted	enact	VERB
ftr-427	884	8	to	to	PART
ftr-427	884	9	offset	offset	VERB
ftr-427	884	10	the	the	DET
ftr-427	884	11	regressive	regressive	ADJ
ftr-427	884	12	nature	nature	NOUN
ftr-427	884	13	of	of	ADP
ftr-427	884	14	the	the	DET
ftr-427	884	15	social	social	ADJ
ftr-427	884	16	security	security	NOUN
ftr-427	884	17	and	and	CCONJ
ftr-427	884	18	medicare	medicare	PROPN
ftr-427	884	19	taxes	taxis	NOUN
ftr-427	884	20	.	.	PUNCT
ftr-427	885	1	see	see	VERB
ftr-427	885	2	s.	s.	PROPN
ftr-427	885	3	rep	rep	PROPN
ftr-427	885	4	.	.	PROPN
ftr-427	886	1	no	no	INTJ
ftr-427	886	2	.	.	NOUN
ftr-427	887	1	94	94	NUM
ftr-427	887	2	-	-	SYM
ftr-427	887	3	36	36	NUM
ftr-427	887	4	,	,	PUNCT
ftr-427	887	5	at	at	ADP
ftr-427	887	6	22	22	NUM
ftr-427	887	7	(	(	PUNCT
ftr-427	887	8	1975	1975	NUM
ftr-427	887	9	)	)	PUNCT
ftr-427	887	10	.	.	PUNCT
ftr-427	888	1	many	many	ADJ
ftr-427	888	2	low	low	ADJ
ftr-427	888	3	-	-	PUNCT
ftr-427	888	4	income	income	NOUN
ftr-427	888	5	taxpayers	taxpayer	NOUN
ftr-427	888	6	must	must	AUX
ftr-427	888	7	pay	pay	VERB
ftr-427	888	8	state	state	NOUN
ftr-427	888	9	income	income	NOUN
ftr-427	888	10	taxes	taxis	NOUN
ftr-427	888	11	as	as	ADV
ftr-427	888	12	well	well	ADV
ftr-427	888	13	.	.	PUNCT
ftr-427	889	1	some	some	DET
ftr-427	889	2	states	state	NOUN
ftr-427	889	3	waive	waive	VERB
ftr-427	889	4	the	the	DET
ftr-427	889	5	state	state	NOUN
ftr-427	889	6	income	income	NOUN
ftr-427	889	7	taxes	taxis	NOUN
ftr-427	889	8	for	for	ADP
ftr-427	889	9	low	low	ADJ
ftr-427	889	10	-	-	PUNCT
ftr-427	889	11	income	income	NOUN
ftr-427	889	12	taxpayers	taxpayer	NOUN
ftr-427	889	13	,	,	PUNCT
ftr-427	889	14	but	but	CCONJ
ftr-427	889	15	approximately	approximately	ADV
ftr-427	889	16	one	one	NUM
ftr-427	889	17	-	-	PUNCT
ftr-427	889	18	half	half	NOUN
ftr-427	889	19	of	of	ADP
ftr-427	889	20	the	the	DET
ftr-427	889	21	states	state	NOUN
ftr-427	889	22	require	require	VERB
ftr-427	889	23	payment	payment	NOUN
ftr-427	889	24	of	of	ADP
ftr-427	889	25	income	income	NOUN
ftr-427	889	26	taxes	taxis	NOUN
ftr-427	889	27	irrespective	irrespective	ADV
ftr-427	889	28	of	of	ADP
ftr-427	889	29	poverty	poverty	NOUN
ftr-427	889	30	level	level	NOUN
ftr-427	889	31	.	.	PUNCT
ftr-427	890	1	tax	tax	NOUN
ftr-427	890	2	report	report	NOUN
ftr-427	890	3	,	,	PUNCT
ftr-427	890	4	wall	wall	PROPN
ftr-427	890	5	st	st	PROPN
ftr-427	890	6	.	.	PROPN
ftr-427	890	7	j.	j.	PROPN
ftr-427	890	8	,	,	PUNCT
ftr-427	890	9	mar	mar	PROPN
ftr-427	890	10	.	.	PROPN
ftr-427	890	11	29	29	NUM
ftr-427	890	12	,	,	PUNCT
ftr-427	890	13	2000	2000	NUM
ftr-427	890	14	,	,	PUNCT
ftr-427	890	15	at	at	ADP
ftr-427	890	16	a1	a1	PROPN
ftr-427	890	17	.	.	PUNCT
ftr-427	890	18	205	205	NUM
ftr-427	890	19	.	.	PUNCT
ftr-427	891	1	these	these	DET
ftr-427	891	2	results	result	NOUN
ftr-427	891	3	are	be	AUX
ftr-427	891	4	based	base	VERB
ftr-427	891	5	in	in	ADP
ftr-427	891	6	part	part	NOUN
ftr-427	891	7	of	of	ADP
ftr-427	891	8	the	the	DET
ftr-427	891	9	marriage	marriage	NOUN
ftr-427	891	10	penalty	penalty	NOUN
ftr-427	891	11	that	that	PRON
ftr-427	891	12	affects	affect	VERB
ftr-427	891	13	some	some	DET
ftr-427	891	14	households	household	NOUN
ftr-427	891	15	.	.	PUNCT
ftr-427	892	1	the	the	DET
ftr-427	892	2	house	house	PROPN
ftr-427	892	3	of	of	ADP
ftr-427	892	4	representatives	representatives	PROPN
ftr-427	892	5	and	and	CCONJ
ftr-427	892	6	senate	senate	PROPN
ftr-427	892	7	had	have	AUX
ftr-427	892	8	passed	pass	VERB
ftr-427	892	9	the	the	DET
ftr-427	892	10	“	"	PUNCT
ftr-427	892	11	marriage	marriage	NOUN
ftr-427	892	12	tax	tax	NOUN
ftr-427	892	13	penalty	penalty	NOUN
ftr-427	892	14	relief	relief	NOUN
ftr-427	892	15	act	act	NOUN
ftr-427	892	16	of	of	ADP
ftr-427	892	17	2000	2000	NUM
ftr-427	892	18	”	"	PUNCT
ftr-427	892	19	which	which	PRON
ftr-427	892	20	would	would	AUX
ftr-427	892	21	have	have	AUX
ftr-427	892	22	reduced	reduce	VERB
ftr-427	892	23	the	the	DET
ftr-427	892	24	so	so	ADV
ftr-427	892	25	-	-	PUNCT
ftr-427	892	26	called	call	VERB
ftr-427	892	27	marriage	marriage	NOUN
ftr-427	892	28	penalty	penalty	NOUN
ftr-427	892	29	for	for	ADP
ftr-427	892	30	most	most	ADJ
ftr-427	892	31	taxpayers	taxpayer	NOUN
ftr-427	892	32	and	and	CCONJ
ftr-427	892	33	reduced	reduce	VERB
ftr-427	892	34	the	the	DET
ftr-427	892	35	marriage	marriage	NOUN
ftr-427	892	36	penalty	penalty	NOUN
ftr-427	892	37	inherent	inherent	ADJ
ftr-427	892	38	in	in	ADP
ftr-427	892	39	the	the	DET
ftr-427	892	40	earned	earn	VERB
ftr-427	892	41	income	income	NOUN
ftr-427	892	42	tax	tax	NOUN
ftr-427	892	43	credit	credit	NOUN
ftr-427	892	44	.	.	PUNCT
ftr-427	893	1	see	see	VERB
ftr-427	893	2	hr	hr	PROPN
ftr-427	893	3	6	6	NUM
ftr-427	893	4	m	m	PROPN
ftr-427	893	5	106th	106th	PROPN
ftr-427	893	6	cong	cong	NOUN
ftr-427	893	7	.	.	PUNCT
ftr-427	894	1	(	(	PUNCT
ftr-427	894	2	2000	2000	NUM
ftr-427	894	3	)	)	PUNCT
ftr-427	894	4	.	.	PUNCT
ftr-427	895	1	president	president	PROPN
ftr-427	895	2	clinton	clinton	PROPN
ftr-427	895	3	vetoed	veto	VERB
ftr-427	895	4	the	the	DET
ftr-427	895	5	bill	bill	NOUN
ftr-427	895	6	because	because	SCONJ
ftr-427	895	7	of	of	ADP
ftr-427	895	8	its	its	PRON
ftr-427	895	9	expected	expect	VERB
ftr-427	895	10	benefit	benefit	NOUN
ftr-427	895	11	primarily	primarily	ADV
ftr-427	895	12	to	to	ADP
ftr-427	895	13	upper	upper	ADJ
ftr-427	895	14	income	income	NOUN
ftr-427	895	15	taxpayers	taxpayer	NOUN
ftr-427	895	16	.	.	PUNCT
ftr-427	896	1	see	see	VERB
ftr-427	896	2	jim	jim	PROPN
ftr-427	896	3	vandehei	vandehei	PROPN
ftr-427	896	4	,	,	PUNCT
ftr-427	896	5	senate	senate	PROPN
ftr-427	896	6	passes	pass	VERB
ftr-427	896	7	bill	bill	NOUN
ftr-427	896	8	to	to	PART
ftr-427	896	9	dump	dump	VERB
ftr-427	896	10	marriage	marriage	NOUN
ftr-427	896	11	tax	tax	NOUN
ftr-427	896	12	:	:	PUNCT
ftr-427	896	13	with	with	ADP
ftr-427	896	14	clinton	clinton	PROPN
ftr-427	896	15	vowing	vow	VERB
ftr-427	896	16	to	to	PART
ftr-427	896	17	veto	veto	VERB
ftr-427	896	18	,	,	PUNCT
ftr-427	896	19	hastert	hastert	PROPN
ftr-427	896	20	seeks	seek	VERB
ftr-427	896	21	a	a	DET
ftr-427	896	22	deal	deal	NOUN
ftr-427	896	23	to	to	PART
ftr-427	896	24	show	show	VERB
ftr-427	896	25	off	off	ADP
ftr-427	896	26	for	for	ADP
ftr-427	896	27	voters	voter	NOUN
ftr-427	896	28	,	,	PUNCT
ftr-427	896	29	wall	wall	PROPN
ftr-427	896	30	st	st	PROPN
ftr-427	896	31	.	.	PROPN
ftr-427	896	32	j.	j.	PROPN
ftr-427	896	33	,	,	PUNCT
ftr-427	896	34	july	july	PROPN
ftr-427	896	35	19	19	NUM
ftr-427	896	36	,	,	PUNCT
ftr-427	896	37	2000	2000	NUM
ftr-427	896	38	,	,	PUNCT
ftr-427	896	39	at	at	ADP
ftr-427	896	40	24	24	NUM
ftr-427	896	41	.	.	PUNCT
ftr-427	897	1	republicans	republicans	PROPN
ftr-427	897	2	attempted	attempt	VERB
ftr-427	897	3	to	to	PART
ftr-427	897	4	override	override	VERB
ftr-427	897	5	the	the	DET
ftr-427	897	6	presidential	presidential	ADJ
ftr-427	897	7	veto	veto	NOUN
ftr-427	897	8	but	but	CCONJ
ftr-427	897	9	failed	fail	VERB
ftr-427	897	10	by	by	ADP
ftr-427	897	11	16	16	NUM
ftr-427	897	12	votes	vote	NOUN
ftr-427	897	13	,	,	PUNCT
ftr-427	897	14	see	see	VERB
ftr-427	897	15	jim	jim	PROPN
ftr-427	897	16	vandehei	vandehei	PROPN
ftr-427	897	17	,	,	PUNCT
ftr-427	897	18	g.o.p	g.o.p	NOUN
ftr-427	897	19	.	.	PUNCT
ftr-427	897	20	reloads	reload	NOUN
ftr-427	897	21	with	with	ADP
ftr-427	897	22	marriage	marriage	NOUN
ftr-427	897	23	tax	tax	NOUN
ftr-427	897	24	,	,	PUNCT
ftr-427	897	25	debt	debt	NOUN
ftr-427	897	26	payment	payment	NOUN
ftr-427	897	27	,	,	PUNCT
ftr-427	897	28	wall	wall	PROPN
ftr-427	897	29	st	st	PROPN
ftr-427	897	30	.	.	PROPN
ftr-427	897	31	j.	j.	PROPN
ftr-427	897	32	,	,	PUNCT
ftr-427	897	33	sept	sept	PROPN
ftr-427	897	34	.	.	PROPN
ftr-427	897	35	14	14	NUM
ftr-427	897	36	,	,	PUNCT
ftr-427	897	37	2000	2000	NUM
ftr-427	897	38	,	,	PUNCT
ftr-427	897	39	at	at	ADP
ftr-427	897	40	a1	a1	NOUN
ftr-427	897	41	.	.	PUNCT
ftr-427	898	1	see	see	VERB
ftr-427	898	2	also	also	ADV
ftr-427	898	3	vada	vada	PROPN
ftr-427	898	4	waters	waters	PROPN
ftr-427	898	5	lindsey	lindsey	PROPN
ftr-427	898	6	,	,	PUNCT
ftr-427	898	7	the	the	DET
ftr-427	898	8	burden	burden	NOUN
ftr-427	898	9	of	of	ADP
ftr-427	898	10	being	be	AUX
ftr-427	898	11	poor	poor	ADJ
ftr-427	898	12	:	:	PUNCT
ftr-427	898	13	increased	increase	VERB
ftr-427	898	14	tax	tax	NOUN
ftr-427	898	15	liability	liability	NOUN
ftr-427	898	16	?	?	PUNCT
ftr-427	899	1	the	the	DET
ftr-427	899	2	taxation	taxation	NOUN
ftr-427	899	3	of	of	ADP
ftr-427	899	4	self	self	NOUN
ftr-427	899	5	-	-	PUNCT
ftr-427	899	6	help	help	NOUN
ftr-427	899	7	programs	program	NOUN
ftr-427	899	8	,	,	PUNCT
ftr-427	899	9	9	9	NUM
ftr-427	899	10	kan	kan	X
ftr-427	899	11	.	.	PUNCT
ftr-427	900	1	j.l	j.l	PROPN
ftr-427	900	2	.	.	PROPN
ftr-427	900	3	&	&	CCONJ
ftr-427	900	4	pub	pub	PROPN
ftr-427	900	5	.	.	PUNCT
ftr-427	901	1	pol’y	pol’y	NOUN
ftr-427	901	2	225	225	NUM
ftr-427	901	3	,	,	PUNCT
ftr-427	901	4	259	259	NUM
ftr-427	901	5	-	-	SYM
ftr-427	901	6	60	60	NUM
ftr-427	901	7	,	,	PUNCT
ftr-427	901	8	n.161	n.161	NUM
ftr-427	901	9	(	(	PUNCT
ftr-427	901	10	1999	1999	NUM
ftr-427	901	11	)	)	PUNCT
ftr-427	902	1	(	(	PUNCT
ftr-427	902	2	opining	opine	VERB
ftr-427	902	3	that	that	SCONJ
ftr-427	902	4	if	if	SCONJ
ftr-427	902	5	the	the	DET
ftr-427	902	6	marriage	marriage	NOUN
ftr-427	902	7	penalty	penalty	NOUN
ftr-427	902	8	is	be	AUX
ftr-427	902	9	eliminated	eliminate	VERB
ftr-427	902	10	,	,	PUNCT
ftr-427	902	11	the	the	DET
ftr-427	902	12	marriage	marriage	NOUN
ftr-427	902	13	bonus	bonus	NOUN
ftr-427	902	14	must	must	AUX
ftr-427	902	15	be	be	AUX
ftr-427	902	16	eliminated	eliminate	VERB
ftr-427	902	17	as	as	ADV
ftr-427	902	18	well	well	ADV
ftr-427	902	19	)	)	PUNCT
ftr-427	902	20	.	.	PUNCT
ftr-427	903	1	206	206	NUM
ftr-427	903	2	.	.	PUNCT
ftr-427	904	1	poverty	poverty	NOUN
ftr-427	904	2	in	in	ADP
ftr-427	904	3	the	the	DET
ftr-427	904	4	united	united	PROPN
ftr-427	904	5	states	states	PROPN
ftr-427	904	6	:	:	PUNCT
ftr-427	904	7	1998	1998	NUM
ftr-427	904	8	,	,	PUNCT
ftr-427	904	9	current	current	ADJ
ftr-427	904	10	population	population	NOUN
ftr-427	904	11	reports	report	VERB
ftr-427	904	12	,	,	PUNCT
ftr-427	904	13	u.s	u.s	PROPN
ftr-427	904	14	.	.	PROPN
ftr-427	904	15	census	census	PROPN
ftr-427	904	16	bureau	bureau	PROPN
ftr-427	904	17	,	,	PUNCT
ftr-427	904	18	at	at	ADP
ftr-427	904	19	1	1	NUM
ftr-427	904	20	(	(	PUNCT
ftr-427	904	21	sept	sept	PROPN
ftr-427	904	22	.	.	PROPN
ftr-427	904	23	1999	1999	NUM
ftr-427	904	24	)	)	PUNCT
ftr-427	904	25	.	.	PUNCT
ftr-427	905	1	207	207	NUM
ftr-427	905	2	.	.	PUNCT
ftr-427	906	1	see	see	AUX
ftr-427	906	2	rev	rev	PROPN
ftr-427	906	3	.	.	PROPN
ftr-427	906	4	proc	proc	PROPN
ftr-427	906	5	.	.	PUNCT
ftr-427	907	1	98	98	NUM
ftr-427	907	2	-	-	SYM
ftr-427	907	3	61	61	NUM
ftr-427	907	4	,	,	PUNCT
ftr-427	907	5	1998	1998	NUM
ftr-427	907	6	-	-	SYM
ftr-427	907	7	2	2	NUM
ftr-427	907	8	c.b	c.b	PROPN
ftr-427	907	9	.	.	PROPN
ftr-427	907	10	811	811	NUM
ftr-427	907	11	.	.	PUNCT
ftr-427	908	1	208	208	NUM
ftr-427	908	2	.	.	PUNCT
ftr-427	909	1	poverty	poverty	NOUN
ftr-427	909	2	in	in	ADP
ftr-427	909	3	the	the	DET
ftr-427	909	4	united	united	PROPN
ftr-427	909	5	states	states	PROPN
ftr-427	909	6	:	:	PUNCT
ftr-427	909	7	1998	1998	NUM
ftr-427	909	8	,	,	PUNCT
ftr-427	909	9	current	current	ADJ
ftr-427	909	10	population	population	NOUN
ftr-427	909	11	reports	report	VERB
ftr-427	909	12	,	,	PUNCT
ftr-427	909	13	u.s	u.s	PROPN
ftr-427	909	14	.	.	PROPN
ftr-427	909	15	census	census	PROPN
ftr-427	909	16	bureau	bureau	PROPN
ftr-427	909	17	,	,	PUNCT
ftr-427	909	18	at	at	ADP
ftr-427	909	19	1	1	NUM
ftr-427	909	20	(	(	PUNCT
ftr-427	909	21	sept	sept	PROPN
ftr-427	909	22	.	.	PROPN
ftr-427	909	23	1999	1999	NUM
ftr-427	909	24	)	)	PUNCT
ftr-427	909	25	.	.	PUNCT
ftr-427	910	1	2001	2001	NUM
ftr-427	910	2	]	]	PUNCT
ftr-427	911	1	the	the	DET
ftr-427	911	2	widening	widen	VERB
ftr-427	911	3	gap	gap	NOUN
ftr-427	911	4	under	under	ADP
ftr-427	911	5	the	the	DET
ftr-427	911	6	internal	internal	ADJ
ftr-427	911	7	revenue	revenue	NOUN
ftr-427	911	8	code	code	PROPN
ftr-427	911	9	35	35	NUM
ftr-427	911	10	maximum	maximum	ADV
ftr-427	911	11	earned	earn	VERB
ftr-427	911	12	income	income	NOUN
ftr-427	911	13	tax	tax	NOUN
ftr-427	911	14	credit	credit	NOUN
ftr-427	911	15	that	that	PRON
ftr-427	911	16	could	could	AUX
ftr-427	911	17	be	be	AUX
ftr-427	911	18	received	receive	VERB
ftr-427	911	19	by	by	ADP
ftr-427	911	20	a	a	DET
ftr-427	911	21	taxpayer	taxpayer	NOUN
ftr-427	911	22	with	with	ADP
ftr-427	911	23	no	no	DET
ftr-427	911	24	children	child	NOUN
ftr-427	911	25	was	be	AUX
ftr-427	911	26	$	$	SYM
ftr-427	911	27	347	347	NUM
ftr-427	911	28	for	for	ADP
ftr-427	911	29	1999	1999	NUM
ftr-427	911	30	,	,	PUNCT
ftr-427	911	31	and	and	CCONJ
ftr-427	911	32	the	the	DET
ftr-427	911	33	maximum	maximum	ADJ
ftr-427	911	34	income	income	NOUN
ftr-427	911	35	to	to	PART
ftr-427	911	36	receive	receive	VERB
ftr-427	911	37	that	that	DET
ftr-427	911	38	amount	amount	NOUN
ftr-427	911	39	was	be	AUX
ftr-427	911	40	$	$	SYM
ftr-427	911	41	5,670	5,670	NUM
ftr-427	911	42	.	.	PUNCT
ftr-427	912	1	the	the	DET
ftr-427	912	2	poverty	poverty	NOUN
ftr-427	912	3	threshold	threshold	NOUN
ftr-427	912	4	for	for	ADP
ftr-427	912	5	a	a	DET
ftr-427	912	6	single	single	ADJ
ftr-427	912	7	individual	individual	NOUN
ftr-427	912	8	was	be	AUX
ftr-427	912	9	$	$	SYM
ftr-427	912	10	8,480209	8,480209	NOUN
ftr-427	912	11	in	in	ADP
ftr-427	912	12	1998	1998	NUM
ftr-427	912	13	.	.	PUNCT
ftr-427	913	1	the	the	DET
ftr-427	913	2	total	total	ADJ
ftr-427	913	3	income	income	NOUN
ftr-427	913	4	for	for	ADP
ftr-427	913	5	a	a	DET
ftr-427	913	6	taxpayer	taxpayer	NOUN
ftr-427	913	7	earning	earn	VERB
ftr-427	913	8	the	the	DET
ftr-427	913	9	maximum	maximum	ADJ
ftr-427	913	10	income	income	NOUN
ftr-427	913	11	and210	and210	PROPN
ftr-427	913	12	therefore	therefore	ADV
ftr-427	913	13	receiving	receive	VERB
ftr-427	913	14	the	the	DET
ftr-427	913	15	maximum	maximum	ADJ
ftr-427	913	16	earned	earn	VERB
ftr-427	913	17	income	income	NOUN
ftr-427	913	18	credit	credit	NOUN
ftr-427	913	19	would	would	AUX
ftr-427	913	20	be	be	AUX
ftr-427	913	21	$	$	SYM
ftr-427	913	22	6,017	6,017	NUM
ftr-427	913	23	.	.	PUNCT
ftr-427	914	1	as	as	ADP
ftr-427	914	2	a	a	DET
ftr-427	914	3	result	result	NOUN
ftr-427	914	4	,	,	PUNCT
ftr-427	914	5	the	the	DET
ftr-427	914	6	taxpayer	taxpayer	NOUN
ftr-427	914	7	’s	’s	PART
ftr-427	914	8	income	income	NOUN
ftr-427	914	9	would	would	AUX
ftr-427	914	10	be	be	AUX
ftr-427	914	11	$	$	SYM
ftr-427	914	12	2,463	2,463	NUM
ftr-427	914	13	lower	low	ADJ
ftr-427	914	14	than	than	ADP
ftr-427	914	15	the	the	DET
ftr-427	914	16	poverty	poverty	NOUN
ftr-427	914	17	threshold	threshold	NOUN
ftr-427	914	18	established	establish	VERB
ftr-427	914	19	for	for	ADP
ftr-427	914	20	1998	1998	NUM
ftr-427	914	21	.	.	PUNCT
ftr-427	915	1	e.	e.	PROPN
ftr-427	915	2	estate	estate	PROPN
ftr-427	915	3	taxation	taxation	PROPN
ftr-427	915	4	the	the	DET
ftr-427	915	5	internal	internal	ADJ
ftr-427	915	6	revenue	revenue	NOUN
ftr-427	915	7	service	service	NOUN
ftr-427	915	8	projects	project	NOUN
ftr-427	915	9	that	that	PRON
ftr-427	915	10	the	the	DET
ftr-427	915	11	estate	estate	NOUN
ftr-427	915	12	tax	tax	NOUN
ftr-427	915	13	liability	liability	NOUN
ftr-427	915	14	will	will	AUX
ftr-427	915	15	be	be	AUX
ftr-427	915	16	reduced	reduce	VERB
ftr-427	915	17	by	by	ADP
ftr-427	915	18	$	$	SYM
ftr-427	915	19	1.8	1.8	NUM
ftr-427	915	20	billion	billion	NUM
ftr-427	915	21	and	and	CCONJ
ftr-427	915	22	$	$	SYM
ftr-427	915	23	8.6	8.6	NUM
ftr-427	915	24	billion	billion	NUM
ftr-427	915	25	between	between	ADP
ftr-427	915	26	years	year	NOUN
ftr-427	915	27	2001	2001	NUM
ftr-427	915	28	and	and	CCONJ
ftr-427	915	29	2007	2007	NUM
ftr-427	915	30	because	because	SCONJ
ftr-427	915	31	of	of	ADP
ftr-427	915	32	the	the	DET
ftr-427	915	33	increase	increase	NOUN
ftr-427	915	34	in	in	ADP
ftr-427	915	35	the	the	DET
ftr-427	915	36	unified	unified	ADJ
ftr-427	915	37	credit	credit	NOUN
ftr-427	915	38	and	and	CCONJ
ftr-427	915	39	other	other	ADJ
ftr-427	915	40	changes	change	NOUN
ftr-427	915	41	enacted	enact	VERB
ftr-427	915	42	under	under	ADP
ftr-427	915	43	the	the	DET
ftr-427	915	44	taxpayer	taxpayer	NOUN
ftr-427	915	45	relief	relief	NOUN
ftr-427	915	46	act	act	NOUN
ftr-427	915	47	of	of	ADP
ftr-427	915	48	1997	1997	NUM
ftr-427	915	49	.	.	PUNCT
ftr-427	916	1	the	the	DET
ftr-427	916	2	effect	effect	NOUN
ftr-427	916	3	of	of	ADP
ftr-427	916	4	these	these	DET
ftr-427	916	5	changes	change	NOUN
ftr-427	916	6	is	be	AUX
ftr-427	916	7	to	to	PART
ftr-427	916	8	reduce	reduce	VERB
ftr-427	916	9	the211	the211	PROPN
ftr-427	916	10	progressivity	progressivity	NOUN
ftr-427	916	11	in	in	ADP
ftr-427	916	12	our	our	PRON
ftr-427	916	13	overall	overall	ADJ
ftr-427	916	14	tax	tax	NOUN
ftr-427	916	15	structure	structure	NOUN
ftr-427	916	16	.	.	PUNCT
ftr-427	917	1	significantly	significantly	ADV
ftr-427	917	2	,	,	PUNCT
ftr-427	917	3	the	the	DET
ftr-427	917	4	house	house	NOUN
ftr-427	917	5	of	of	ADP
ftr-427	917	6	representatives	representative	NOUN
ftr-427	917	7	in	in	ADP
ftr-427	917	8	a	a	DET
ftr-427	917	9	279	279	NUM
ftr-427	917	10	-	-	SYM
ftr-427	917	11	136	136	NUM
ftr-427	917	12	vote	vote	NOUN
ftr-427	917	13	passed	pass	VERB
ftr-427	917	14	the	the	DET
ftr-427	917	15	“	"	PUNCT
ftr-427	917	16	death	death	NOUN
ftr-427	917	17	tax	tax	NOUN
ftr-427	917	18	elimination	elimination	NOUN
ftr-427	917	19	act	act	NOUN
ftr-427	917	20	of	of	ADP
ftr-427	917	21	2000	2000	NUM
ftr-427	917	22	”	"	PUNCT
ftr-427	917	23	to	to	PART
ftr-427	917	24	phase	phase	VERB
ftr-427	917	25	out	out	ADP
ftr-427	917	26	the	the	DET
ftr-427	917	27	tax	tax	NOUN
ftr-427	917	28	altogether	altogether	ADV
ftr-427	917	29	over	over	ADP
ftr-427	917	30	a	a	DET
ftr-427	917	31	ten	ten	NUM
ftr-427	917	32	year	year	NOUN
ftr-427	917	33	period	period	NOUN
ftr-427	917	34	of	of	ADP
ftr-427	917	35	time	time	NOUN
ftr-427	917	36	.	.	PUNCT
ftr-427	918	1	the212	the212	PROPN
ftr-427	918	2	213	213	NUM
ftr-427	918	3	senate	senate	PROPN
ftr-427	918	4	in	in	ADP
ftr-427	918	5	a	a	DET
ftr-427	918	6	59	59	NUM
ftr-427	918	7	-	-	SYM
ftr-427	918	8	39	39	NUM
ftr-427	918	9	vote	vote	NOUN
ftr-427	918	10	also	also	ADV
ftr-427	918	11	passed	pass	VERB
ftr-427	918	12	the	the	DET
ftr-427	918	13	measure	measure	NOUN
ftr-427	918	14	.	.	PUNCT
ftr-427	919	1	as	as	SCONJ
ftr-427	919	2	expected	expect	VERB
ftr-427	919	3	,	,	PUNCT
ftr-427	919	4	former214	former214	PROPN
ftr-427	919	5	president	president	PROPN
ftr-427	919	6	clinton	clinton	PROPN
ftr-427	919	7	vetoed	veto	VERB
ftr-427	919	8	the	the	DET
ftr-427	919	9	bill	bill	NOUN
ftr-427	919	10	,	,	PUNCT
ftr-427	919	11	but	but	CCONJ
ftr-427	919	12	it	it	PRON
ftr-427	919	13	is	be	AUX
ftr-427	919	14	likely	likely	ADJ
ftr-427	919	15	that	that	SCONJ
ftr-427	919	16	efforts	effort	NOUN
ftr-427	919	17	to	to	PART
ftr-427	919	18	repeal	repeal	VERB
ftr-427	919	19	the	the	DET
ftr-427	919	20	tax	tax	NOUN
ftr-427	919	21	will	will	AUX
ftr-427	919	22	continue	continue	VERB
ftr-427	919	23	.	.	PUNCT
ftr-427	920	1	president	president	PROPN
ftr-427	920	2	bush	bush	PROPN
ftr-427	920	3	’s	’s	PART
ftr-427	920	4	tax	tax	NOUN
ftr-427	920	5	plan	plan	NOUN
ftr-427	920	6	includes	include	VERB
ftr-427	920	7	the	the	DET
ftr-427	920	8	complete	complete	ADJ
ftr-427	920	9	repeal	repeal	NOUN
ftr-427	920	10	of	of	ADP
ftr-427	920	11	the215	the215	PROPN
ftr-427	920	12	federal	federal	ADJ
ftr-427	920	13	estate	estate	NOUN
ftr-427	920	14	tax	tax	NOUN
ftr-427	920	15	.	.	PUNCT
ftr-427	921	1	therefore	therefore	ADV
ftr-427	921	2	,	,	PUNCT
ftr-427	921	3	if	if	SCONJ
ftr-427	921	4	a	a	DET
ftr-427	921	5	new	new	ADJ
ftr-427	921	6	tax	tax	NOUN
ftr-427	921	7	bill	bill	NOUN
ftr-427	921	8	includes	include	VERB
ftr-427	921	9	the	the	DET
ftr-427	921	10	elimination	elimination	NOUN
ftr-427	921	11	of	of	ADP
ftr-427	921	12	the216	the216	ADJ
ftr-427	921	13	federal	federal	ADJ
ftr-427	921	14	estate	estate	NOUN
ftr-427	921	15	tax	tax	NOUN
ftr-427	921	16	,	,	PUNCT
ftr-427	921	17	it	it	PRON
ftr-427	921	18	is	be	AUX
ftr-427	921	19	unlikely	unlikely	ADJ
ftr-427	921	20	president	president	PROPN
ftr-427	921	21	bush	bush	PROPN
ftr-427	921	22	will	will	AUX
ftr-427	921	23	veto	veto	VERB
ftr-427	921	24	the	the	DET
ftr-427	921	25	bill	bill	NOUN
ftr-427	921	26	as	as	SCONJ
ftr-427	921	27	did	do	VERB
ftr-427	921	28	his	his	PRON
ftr-427	921	29	predecessor	predecessor	NOUN
ftr-427	921	30	.	.	PUNCT
ftr-427	922	1	if	if	SCONJ
ftr-427	922	2	the	the	DET
ftr-427	922	3	federal	federal	ADJ
ftr-427	922	4	estate	estate	NOUN
ftr-427	922	5	tax	tax	NOUN
ftr-427	922	6	is	be	AUX
ftr-427	922	7	eliminated	eliminate	VERB
ftr-427	922	8	,	,	PUNCT
ftr-427	922	9	there	there	PRON
ftr-427	922	10	will	will	AUX
ftr-427	922	11	be	be	AUX
ftr-427	922	12	additional	additional	ADJ
ftr-427	922	13	strain	strain	NOUN
ftr-427	922	14	on	on	ADP
ftr-427	922	15	the	the	DET
ftr-427	922	16	integrity	integrity	NOUN
ftr-427	922	17	of	of	ADP
ftr-427	922	18	our	our	PRON
ftr-427	922	19	progressive	progressive	ADJ
ftr-427	922	20	tax	tax	NOUN
ftr-427	922	21	system	system	NOUN
ftr-427	922	22	.	.	PUNCT
ftr-427	923	1	f.	f.	NOUN
ftr-427	924	1	the	the	DET
ftr-427	924	2	use	use	NOUN
ftr-427	924	3	of	of	ADP
ftr-427	924	4	ceilings	ceiling	NOUN
ftr-427	924	5	and	and	CCONJ
ftr-427	924	6	phase	phase	NOUN
ftr-427	924	7	-	-	PUNCT
ftr-427	924	8	outs	out	NOUN
ftr-427	924	9	there	there	PRON
ftr-427	924	10	are	be	VERB
ftr-427	924	11	several	several	ADJ
ftr-427	924	12	weaknesses	weakness	NOUN
ftr-427	924	13	inherent	inherent	ADJ
ftr-427	924	14	where	where	SCONJ
ftr-427	924	15	ceilings	ceiling	NOUN
ftr-427	924	16	are	be	AUX
ftr-427	924	17	employed	employ	VERB
ftr-427	924	18	to	to	PART
ftr-427	924	19	promote	promote	VERB
ftr-427	924	20	progressivity	progressivity	NOUN
ftr-427	924	21	.	.	PUNCT
ftr-427	925	1	first	first	ADV
ftr-427	925	2	,	,	PUNCT
ftr-427	925	3	it	it	PRON
ftr-427	925	4	is	be	AUX
ftr-427	925	5	unlikely	unlikely	ADJ
ftr-427	925	6	that	that	SCONJ
ftr-427	925	7	progressivity	progressivity	NOUN
ftr-427	925	8	is	be	AUX
ftr-427	925	9	achieved	achieve	VERB
ftr-427	925	10	between	between	ADP
ftr-427	925	11	low	low	ADJ
ftr-427	925	12	-	-	PUNCT
ftr-427	925	13	income	income	NOUN
ftr-427	925	14	taxpayers	taxpayer	NOUN
ftr-427	925	15	and	and	CCONJ
ftr-427	925	16	those	those	DET
ftr-427	925	17	taxpayers	taxpayer	NOUN
ftr-427	925	18	who	who	PRON
ftr-427	925	19	are	be	AUX
ftr-427	925	20	unable	unable	ADJ
ftr-427	925	21	to	to	PART
ftr-427	925	22	avail	avail	VERB
ftr-427	925	23	themselves	themselves	PRON
ftr-427	925	24	of	of	ADP
ftr-427	925	25	tax	tax	NOUN
ftr-427	925	26	incentives	incentive	NOUN
ftr-427	925	27	because	because	SCONJ
ftr-427	925	28	their	their	PRON
ftr-427	925	29	income	income	NOUN
ftr-427	925	30	levels	level	NOUN
ftr-427	925	31	run	run	VERB
ftr-427	925	32	afoul	afoul	ADV
ftr-427	925	33	of	of	ADP
ftr-427	925	34	a	a	DET
ftr-427	925	35	ceiling	ceiling	NOUN
ftr-427	925	36	.	.	PUNCT
ftr-427	926	1	if	if	SCONJ
ftr-427	926	2	you	you	PRON
ftr-427	926	3	consider	consider	VERB
ftr-427	926	4	roth	roth	PROPN
ftr-427	926	5	iras	ira	NOUN
ftr-427	926	6	,	,	PUNCT
ftr-427	926	7	high	high	ADJ
ftr-427	926	8	-	-	PUNCT
ftr-427	926	9	income	income	NOUN
ftr-427	926	10	taxpayers	taxpayer	NOUN
ftr-427	926	11	can	can	AUX
ftr-427	926	12	easily	easily	ADV
ftr-427	926	13	afford	afford	VERB
ftr-427	926	14	to	to	PART
ftr-427	926	15	set	set	VERB
ftr-427	926	16	aside	aside	ADV
ftr-427	926	17	209	209	NUM
ftr-427	926	18	.	.	PUNCT
ftr-427	927	1	see	see	VERB
ftr-427	927	2	rev	rev	PROPN
ftr-427	927	3	.	.	PROPN
ftr-427	927	4	proc	proc	PROPN
ftr-427	927	5	.	.	PUNCT
ftr-427	928	1	98	98	NUM
ftr-427	928	2	-	-	SYM
ftr-427	928	3	61	61	NUM
ftr-427	928	4	,	,	PUNCT
ftr-427	928	5	1998	1998	NUM
ftr-427	928	6	-	-	SYM
ftr-427	928	7	2	2	NUM
ftr-427	928	8	c.b	c.b	PROPN
ftr-427	928	9	.	.	PROPN
ftr-427	928	10	811	811	NUM
ftr-427	928	11	.	.	PUNCT
ftr-427	929	1	210	210	NUM
ftr-427	929	2	.	.	PUNCT
ftr-427	930	1	poverty	poverty	NOUN
ftr-427	930	2	in	in	ADP
ftr-427	930	3	the	the	DET
ftr-427	930	4	united	united	PROPN
ftr-427	930	5	states	states	PROPN
ftr-427	930	6	:	:	PUNCT
ftr-427	930	7	1998	1998	NUM
ftr-427	930	8	,	,	PUNCT
ftr-427	930	9	current	current	ADJ
ftr-427	930	10	population	population	NOUN
ftr-427	930	11	reports	report	VERB
ftr-427	930	12	,	,	PUNCT
ftr-427	930	13	u.s	u.s	PROPN
ftr-427	930	14	.	.	PROPN
ftr-427	930	15	census	census	PROPN
ftr-427	930	16	bureau	bureau	PROPN
ftr-427	930	17	,	,	PUNCT
ftr-427	930	18	at	at	ADP
ftr-427	930	19	1	1	NUM
ftr-427	930	20	(	(	PUNCT
ftr-427	930	21	sept	sept	PROPN
ftr-427	930	22	.	.	PROPN
ftr-427	930	23	1999	1999	NUM
ftr-427	930	24	)	)	PUNCT
ftr-427	930	25	.	.	PUNCT
ftr-427	931	1	211	211	NUM
ftr-427	931	2	.	.	PUNCT
ftr-427	932	1	see	see	VERB
ftr-427	932	2	johnson	johnson	PROPN
ftr-427	932	3	&	&	CCONJ
ftr-427	932	4	mikow	mikow	PROPN
ftr-427	932	5	,	,	PUNCT
ftr-427	932	6	supra	supra	PROPN
ftr-427	932	7	note	note	PROPN
ftr-427	932	8	157	157	NUM
ftr-427	932	9	,	,	PUNCT
ftr-427	932	10	at	at	ADP
ftr-427	932	11	87	87	NUM
ftr-427	932	12	.	.	PUNCT
ftr-427	933	1	212	212	NUM
ftr-427	933	2	.	.	PUNCT
ftr-427	934	1	see	see	VERB
ftr-427	934	2	calmes	calmes	PROPN
ftr-427	934	3	&	&	CCONJ
ftr-427	934	4	vandehei	vandehei	PROPN
ftr-427	934	5	,	,	PUNCT
ftr-427	934	6	supra	supra	PROPN
ftr-427	934	7	note	note	VERB
ftr-427	934	8	158	158	NUM
ftr-427	934	9	,	,	PUNCT
ftr-427	934	10	at	at	ADP
ftr-427	934	11	a2	a2	PROPN
ftr-427	934	12	.	.	PUNCT
ftr-427	934	13	213	213	NUM
ftr-427	934	14	.	.	PUNCT
ftr-427	935	1	see	see	VERB
ftr-427	935	2	hr8	hr8	PROPN
ftr-427	935	3	,	,	PUNCT
ftr-427	935	4	106th	106th	ADJ
ftr-427	935	5	cong	cong	NOUN
ftr-427	935	6	.	.	PUNCT
ftr-427	936	1	(	(	PUNCT
ftr-427	936	2	2000	2000	NUM
ftr-427	936	3	)	)	PUNCT
ftr-427	936	4	.	.	PUNCT
ftr-427	937	1	214	214	NUM
ftr-427	937	2	.	.	PUNCT
ftr-427	938	1	see	see	VERB
ftr-427	938	2	jim	jim	PROPN
ftr-427	938	3	vandehei	vandehei	PROPN
ftr-427	938	4	,	,	PUNCT
ftr-427	938	5	despite	despite	SCONJ
ftr-427	938	6	veto	veto	NOUN
ftr-427	938	7	threat	threat	NOUN
ftr-427	938	8	,	,	PUNCT
ftr-427	938	9	senate	senate	PROPN
ftr-427	938	10	is	be	AUX
ftr-427	938	11	expected	expect	VERB
ftr-427	938	12	to	to	PART
ftr-427	938	13	clear	clear	VERB
ftr-427	938	14	marriage	marriage	NOUN
ftr-427	938	15	-	-	PUNCT
ftr-427	938	16	penalty	penalty	NOUN
ftr-427	938	17	relief	relief	NOUN
ftr-427	938	18	plan	plan	NOUN
ftr-427	938	19	,	,	PUNCT
ftr-427	938	20	wall	wall	PROPN
ftr-427	938	21	st	st	PROPN
ftr-427	938	22	.	.	PROPN
ftr-427	938	23	j.	j.	PROPN
ftr-427	938	24	,	,	PUNCT
ftr-427	938	25	july	july	PROPN
ftr-427	938	26	17	17	NUM
ftr-427	938	27	,	,	PUNCT
ftr-427	938	28	2000	2000	NUM
ftr-427	938	29	,	,	PUNCT
ftr-427	938	30	at	at	ADP
ftr-427	938	31	a36	a36	NOUN
ftr-427	938	32	.	.	PUNCT
ftr-427	939	1	215	215	NUM
ftr-427	939	2	.	.	PUNCT
ftr-427	940	1	see	see	VERB
ftr-427	940	2	tax	tax	NOUN
ftr-427	940	3	report	report	NOUN
ftr-427	940	4	,	,	PUNCT
ftr-427	940	5	wall	wall	PROPN
ftr-427	940	6	st	st	PROPN
ftr-427	940	7	.	.	PROPN
ftr-427	940	8	j.	j.	PROPN
ftr-427	940	9	,	,	PUNCT
ftr-427	940	10	sept	sept	PROPN
ftr-427	940	11	.	.	PROPN
ftr-427	940	12	6	6	NUM
ftr-427	940	13	,	,	PUNCT
ftr-427	940	14	2000	2000	NUM
ftr-427	940	15	,	,	PUNCT
ftr-427	940	16	at	at	ADP
ftr-427	940	17	al	al	PROPN
ftr-427	940	18	.	.	PROPN
ftr-427	940	19	216	216	NUM
ftr-427	940	20	.	.	PUNCT
ftr-427	941	1	see	see	VERB
ftr-427	941	2	glenn	glenn	PROPN
ftr-427	941	3	kessler	kessler	PROPN
ftr-427	941	4	&	&	CCONJ
ftr-427	941	5	mike	mike	PROPN
ftr-427	941	6	allen	allen	PROPN
ftr-427	941	7	,	,	PUNCT
ftr-427	941	8	bush	bush	PROPN
ftr-427	941	9	to	to	PART
ftr-427	941	10	contend	contend	VERB
ftr-427	941	11	both	both	DET
ftr-427	941	12	taxes	taxis	NOUN
ftr-427	941	13	,	,	PUNCT
ftr-427	941	14	debt	debt	NOUN
ftr-427	941	15	can	can	AUX
ftr-427	941	16	be	be	AUX
ftr-427	941	17	reduced	reduce	VERB
ftr-427	941	18	,	,	PUNCT
ftr-427	941	19	wash	wash	NOUN
ftr-427	941	20	.	.	PUNCT
ftr-427	942	1	post	post	PROPN
ftr-427	942	2	,	,	PUNCT
ftr-427	942	3	feb	feb	PROPN
ftr-427	942	4	.	.	PROPN
ftr-427	942	5	25	25	NUM
ftr-427	942	6	,	,	PUNCT
ftr-427	942	7	2001	2001	NUM
ftr-427	942	8	,	,	PUNCT
ftr-427	942	9	at	at	ADP
ftr-427	942	10	a1	a1	PROPN
ftr-427	942	11	.	.	PROPN
ftr-427	942	12	36	36	NUM
ftr-427	942	13	florida	florida	PROPN
ftr-427	942	14	tax	tax	NOUN
ftr-427	942	15	review	review	NOUN
ftr-427	943	1	[	[	X
ftr-427	943	2	vol	vol	NOUN
ftr-427	943	3	.	.	PUNCT
ftr-427	944	1	5:1	5:1	NUM
ftr-427	944	2	$	$	SYM
ftr-427	944	3	2,000	2,000	NUM
ftr-427	944	4	per	per	ADP
ftr-427	944	5	year	year	NOUN
ftr-427	944	6	and	and	CCONJ
ftr-427	944	7	are	be	AUX
ftr-427	944	8	able	able	ADJ
ftr-427	944	9	to	to	PART
ftr-427	944	10	exclude	exclude	VERB
ftr-427	944	11	from	from	ADP
ftr-427	944	12	income	income	NOUN
ftr-427	944	13	future	future	ADJ
ftr-427	944	14	accessions	accession	NOUN
ftr-427	944	15	to	to	ADP
ftr-427	944	16	wealth	wealth	NOUN
ftr-427	944	17	.	.	PUNCT
ftr-427	945	1	conversely	conversely	ADV
ftr-427	945	2	,	,	PUNCT
ftr-427	945	3	low	low	ADJ
ftr-427	945	4	-	-	PUNCT
ftr-427	945	5	income	income	NOUN
ftr-427	945	6	taxpayers	taxpayer	NOUN
ftr-427	945	7	can	can	AUX
ftr-427	945	8	theoretically	theoretically	ADV
ftr-427	945	9	invest	invest	VERB
ftr-427	945	10	in	in	ADP
ftr-427	945	11	roth	roth	NOUN
ftr-427	945	12	iras	ira	NOUN
ftr-427	945	13	as	as	ADV
ftr-427	945	14	well	well	ADV
ftr-427	945	15	,	,	PUNCT
ftr-427	945	16	but	but	CCONJ
ftr-427	945	17	they	they	PRON
ftr-427	945	18	are	be	AUX
ftr-427	945	19	essentially	essentially	ADV
ftr-427	945	20	foreclosed	foreclose	VERB
ftr-427	945	21	from	from	ADP
ftr-427	945	22	the	the	DET
ftr-427	945	23	investment	investment	NOUN
ftr-427	945	24	option	option	NOUN
ftr-427	945	25	because	because	SCONJ
ftr-427	945	26	all	all	DET
ftr-427	945	27	their	their	PRON
ftr-427	945	28	disposable	disposable	ADJ
ftr-427	945	29	income	income	NOUN
ftr-427	945	30	is	be	AUX
ftr-427	945	31	consumed	consume	VERB
ftr-427	945	32	by	by	ADP
ftr-427	945	33	basic	basic	ADJ
ftr-427	945	34	necessities	necessity	NOUN
ftr-427	945	35	.	.	PUNCT
ftr-427	946	1	while	while	SCONJ
ftr-427	946	2	low	low	ADJ
ftr-427	946	3	-	-	PUNCT
ftr-427	946	4	income	income	NOUN
ftr-427	946	5	taxpayers	taxpayer	NOUN
ftr-427	946	6	are	be	AUX
ftr-427	946	7	essentially	essentially	ADV
ftr-427	946	8	foreclosed	foreclose	VERB
ftr-427	946	9	from	from	ADP
ftr-427	946	10	contributing	contribute	VERB
ftr-427	946	11	to	to	ADP
ftr-427	946	12	the	the	DET
ftr-427	946	13	roth	roth	PROPN
ftr-427	946	14	iras	ira	NOUN
ftr-427	946	15	,	,	PUNCT
ftr-427	946	16	many	many	ADJ
ftr-427	946	17	high	high	ADJ
ftr-427	946	18	-	-	PUNCT
ftr-427	946	19	income	income	NOUN
ftr-427	946	20	taxpayers	taxpayer	NOUN
ftr-427	946	21	are	be	AUX
ftr-427	946	22	eligible	eligible	ADJ
ftr-427	946	23	to	to	PART
ftr-427	946	24	make	make	VERB
ftr-427	946	25	the	the	DET
ftr-427	946	26	contributions	contribution	NOUN
ftr-427	946	27	.	.	PUNCT
ftr-427	947	1	for	for	ADP
ftr-427	947	2	1998	1998	NUM
ftr-427	947	3	,	,	PUNCT
ftr-427	947	4	households	household	NOUN
ftr-427	947	5	in	in	ADP
ftr-427	947	6	the	the	DET
ftr-427	947	7	upper	upper	ADJ
ftr-427	947	8	95	95	NUM
ftr-427	947	9	percentile	percentile	NOUN
ftr-427	947	10	earned	earn	VERB
ftr-427	947	11	income	income	NOUN
ftr-427	947	12	of	of	ADP
ftr-427	947	13	$	$	SYM
ftr-427	947	14	132,199	132,199	NUM
ftr-427	947	15	andth	andth	ADJ
ftr-427	947	16	households	household	NOUN
ftr-427	947	17	in	in	ADP
ftr-427	947	18	the	the	DET
ftr-427	947	19	upper	upper	ADJ
ftr-427	947	20	80	80	NUM
ftr-427	947	21	percentile	percentile	NOUN
ftr-427	947	22	earned	earn	VERB
ftr-427	947	23	income	income	NOUN
ftr-427	947	24	of	of	ADP
ftr-427	947	25	$	$	SYM
ftr-427	947	26	75,000	75,000	NUM
ftr-427	947	27	.	.	PUNCT
ftr-427	948	1	theth	theth	PROPN
ftr-427	948	2	217	217	NUM
ftr-427	948	3	median	median	ADJ
ftr-427	948	4	income	income	NOUN
ftr-427	948	5	for	for	ADP
ftr-427	948	6	that	that	DET
ftr-427	948	7	same	same	ADJ
ftr-427	948	8	year	year	NOUN
ftr-427	948	9	was	be	AUX
ftr-427	948	10	$	$	SYM
ftr-427	948	11	38,885	38,885	NUM
ftr-427	948	12	.	.	PUNCT
ftr-427	949	1	the	the	DET
ftr-427	949	2	roth	roth	PROPN
ftr-427	949	3	iras	ira	NOUN
ftr-427	949	4	are	be	AUX
ftr-427	949	5	phased218	phased218	NOUN
ftr-427	949	6	out	out	ADP
ftr-427	949	7	for	for	ADP
ftr-427	949	8	single	single	ADJ
ftr-427	949	9	individuals	individual	NOUN
ftr-427	949	10	between	between	ADP
ftr-427	949	11	$	$	SYM
ftr-427	949	12	95,000	95,000	NUM
ftr-427	949	13	and	and	CCONJ
ftr-427	949	14	$	$	SYM
ftr-427	949	15	110,000	110,000	NUM
ftr-427	949	16	and	and	CCONJ
ftr-427	949	17	for	for	ADP
ftr-427	949	18	married	married	ADJ
ftr-427	949	19	couples	couple	NOUN
ftr-427	949	20	between	between	ADP
ftr-427	949	21	$	$	SYM
ftr-427	949	22	150,000	150,000	NUM
ftr-427	949	23	and	and	CCONJ
ftr-427	949	24	$	$	SYM
ftr-427	949	25	160,000	160,000	NUM
ftr-427	949	26	.	.	PUNCT
ftr-427	950	1	the	the	DET
ftr-427	950	2	significance	significance	NOUN
ftr-427	950	3	of	of	ADP
ftr-427	950	4	these	these	DET
ftr-427	950	5	statistics	statistic	NOUN
ftr-427	950	6	is	be	AUX
ftr-427	950	7	that	that	SCONJ
ftr-427	950	8	the	the	DET
ftr-427	950	9	phase	phase	NOUN
ftr-427	950	10	-	-	PUNCT
ftr-427	950	11	outs	out	NOUN
ftr-427	950	12	do	do	AUX
ftr-427	950	13	preclude	preclude	VERB
ftr-427	950	14	the	the	DET
ftr-427	950	15	wealthiest	wealthy	ADJ
ftr-427	950	16	taxpayers	taxpayer	NOUN
ftr-427	950	17	from	from	ADP
ftr-427	950	18	availing	avail	VERB
ftr-427	950	19	themselves	themselves	PRON
ftr-427	950	20	of	of	ADP
ftr-427	950	21	tax	tax	NOUN
ftr-427	950	22	-	-	PUNCT
ftr-427	950	23	free	free	ADJ
ftr-427	950	24	accession	accession	NOUN
ftr-427	950	25	to	to	ADP
ftr-427	950	26	wealth	wealth	NOUN
ftr-427	950	27	,	,	PUNCT
ftr-427	950	28	as	as	SCONJ
ftr-427	950	29	advocated	advocate	VERB
ftr-427	950	30	by	by	ADP
ftr-427	950	31	professors	professor	NOUN
ftr-427	950	32	mcmahon	mcmahon	PROPN
ftr-427	950	33	and	and	CCONJ
ftr-427	950	34	abreu	abreu	PROPN
ftr-427	950	35	,	,	PUNCT
ftr-427	950	36	but	but	CCONJ
ftr-427	950	37	a	a	DET
ftr-427	950	38	sizeable	sizeable	ADJ
ftr-427	950	39	portion	portion	NOUN
ftr-427	950	40	of	of	ADP
ftr-427	950	41	wealthy	wealthy	ADJ
ftr-427	950	42	taxpayers	taxpayer	NOUN
ftr-427	950	43	can	can	AUX
ftr-427	950	44	,	,	PUNCT
ftr-427	950	45	in219	in219	ADJ
ftr-427	950	46	fact	fact	NOUN
ftr-427	950	47	,	,	PUNCT
ftr-427	950	48	take	take	VERB
ftr-427	950	49	advantage	advantage	NOUN
ftr-427	950	50	of	of	ADP
ftr-427	950	51	the	the	DET
ftr-427	950	52	roth	roth	PROPN
ftr-427	950	53	ira	ira	PROPN
ftr-427	950	54	tax	tax	NOUN
ftr-427	950	55	benefits	benefit	NOUN
ftr-427	950	56	.	.	PUNCT
ftr-427	951	1	hence	hence	ADV
ftr-427	951	2	,	,	PUNCT
ftr-427	951	3	as	as	SCONJ
ftr-427	951	4	noted	note	VERB
ftr-427	951	5	by	by	ADP
ftr-427	951	6	professors	professor	NOUN
ftr-427	951	7	mcmahon	mcmahon	PROPN
ftr-427	951	8	and	and	CCONJ
ftr-427	951	9	abreu	abreu	PROPN
ftr-427	951	10	,	,	PUNCT
ftr-427	951	11	there	there	PRON
ftr-427	951	12	is	be	VERB
ftr-427	951	13	some	some	DET
ftr-427	951	14	widening	widen	VERB
ftr-427	951	15	to	to	ADP
ftr-427	951	16	the	the	DET
ftr-427	951	17	level	level	NOUN
ftr-427	951	18	of	of	ADP
ftr-427	951	19	progressivity	progressivity	NOUN
ftr-427	951	20	between	between	ADP
ftr-427	951	21	the	the	DET
ftr-427	951	22	very	very	ADV
ftr-427	951	23	wealthy	wealthy	ADJ
ftr-427	951	24	and	and	CCONJ
ftr-427	951	25	the	the	DET
ftr-427	951	26	moderately	moderately	ADV
ftr-427	951	27	wealthy	wealthy	ADJ
ftr-427	951	28	but	but	CCONJ
ftr-427	951	29	not	not	PART
ftr-427	951	30	to	to	ADP
ftr-427	951	31	the	the	DET
ftr-427	951	32	level	level	NOUN
ftr-427	951	33	of	of	ADP
ftr-427	951	34	progressivity	progressivity	NOUN
ftr-427	951	35	between	between	ADP
ftr-427	951	36	the	the	DET
ftr-427	951	37	lower	low	ADJ
ftr-427	951	38	to	to	ADP
ftr-427	951	39	middle	middle	ADJ
ftr-427	951	40	income	income	NOUN
ftr-427	951	41	taxpayer	taxpayer	NOUN
ftr-427	951	42	and	and	CCONJ
ftr-427	951	43	the	the	DET
ftr-427	951	44	wealthiest	wealthy	ADJ
ftr-427	951	45	taxpayers.220	taxpayers.220	ADP
ftr-427	951	46	a	a	DET
ftr-427	951	47	similar	similar	ADJ
ftr-427	951	48	conclusion	conclusion	NOUN
ftr-427	951	49	is	be	AUX
ftr-427	951	50	reached	reach	VERB
ftr-427	951	51	when	when	SCONJ
ftr-427	951	52	you	you	PRON
ftr-427	951	53	consider	consider	VERB
ftr-427	951	54	educational	educational	ADJ
ftr-427	951	55	iras	ira	NOUN
ftr-427	951	56	,	,	PUNCT
ftr-427	951	57	hope	hope	NOUN
ftr-427	951	58	scholarship	scholarship	NOUN
ftr-427	951	59	credit	credit	NOUN
ftr-427	951	60	and	and	CCONJ
ftr-427	951	61	lifetime	lifetime	NOUN
ftr-427	951	62	learning	learning	NOUN
ftr-427	951	63	credit	credit	NOUN
ftr-427	951	64	.	.	PUNCT
ftr-427	952	1	while	while	SCONJ
ftr-427	952	2	the	the	DET
ftr-427	952	3	u.s	u.s	PROPN
ftr-427	952	4	.	.	PROPN
ftr-427	952	5	census	census	PROPN
ftr-427	952	6	bureau	bureau	PROPN
ftr-427	952	7	empirical	empirical	ADJ
ftr-427	952	8	data	datum	NOUN
ftr-427	952	9	complements	complement	VERB
ftr-427	952	10	the	the	DET
ftr-427	952	11	government	government	NOUN
ftr-427	952	12	’s	’s	PART
ftr-427	952	13	promotion	promotion	NOUN
ftr-427	952	14	of	of	ADP
ftr-427	952	15	higher	high	ADJ
ftr-427	952	16	education	education	NOUN
ftr-427	952	17	,	,	PUNCT
ftr-427	952	18	there	there	PRON
ftr-427	952	19	is	be	VERB
ftr-427	952	20	an	an	DET
ftr-427	952	21	issue	issue	NOUN
ftr-427	952	22	as	as	ADP
ftr-427	952	23	to	to	ADP
ftr-427	952	24	whether	whether	SCONJ
ftr-427	952	25	the	the	DET
ftr-427	952	26	education	education	NOUN
ftr-427	952	27	should	should	AUX
ftr-427	952	28	be	be	AUX
ftr-427	952	29	promoted	promote	VERB
ftr-427	952	30	as	as	ADP
ftr-427	952	31	a	a	DET
ftr-427	952	32	direct	direct	ADJ
ftr-427	952	33	expenditure	expenditure	NOUN
ftr-427	952	34	or	or	CCONJ
ftr-427	952	35	tax	tax	NOUN
ftr-427	952	36	incentive	incentive	NOUN
ftr-427	952	37	.	.	PUNCT
ftr-427	953	1	the	the	DET
ftr-427	953	2	recent	recent	ADJ
ftr-427	953	3	legislation	legislation	NOUN
ftr-427	953	4	and	and	CCONJ
ftr-427	953	5	budget	budget	NOUN
ftr-427	953	6	establish	establish	VERB
ftr-427	953	7	that	that	SCONJ
ftr-427	953	8	congress	congress	PROPN
ftr-427	953	9	supports	support	VERB
ftr-427	953	10	education	education	NOUN
ftr-427	953	11	by	by	ADP
ftr-427	953	12	combining	combine	VERB
ftr-427	953	13	the	the	DET
ftr-427	953	14	two	two	NUM
ftr-427	953	15	approaches	approach	NOUN
ftr-427	953	16	.	.	PUNCT
ftr-427	954	1	however	however	ADV
ftr-427	954	2	,	,	PUNCT
ftr-427	954	3	the	the	DET
ftr-427	954	4	trends	trend	NOUN
ftr-427	954	5	in	in	ADP
ftr-427	954	6	federal	federal	ADJ
ftr-427	954	7	student	student	NOUN
ftr-427	954	8	financial	financial	ADJ
ftr-427	954	9	assistance	assistance	NOUN
ftr-427	954	10	indicate	indicate	VERB
ftr-427	954	11	that	that	SCONJ
ftr-427	954	12	the	the	DET
ftr-427	954	13	u.s	u.s	PROPN
ftr-427	954	14	.	.	PROPN
ftr-427	954	15	department	department	PROPN
ftr-427	954	16	of	of	ADP
ftr-427	954	17	education	education	NOUN
ftr-427	954	18	is	be	AUX
ftr-427	954	19	providing	provide	VERB
ftr-427	954	20	students	student	NOUN
ftr-427	954	21	with	with	ADP
ftr-427	954	22	declining	decline	VERB
ftr-427	954	23	amounts	amount	NOUN
ftr-427	954	24	of	of	ADP
ftr-427	954	25	awards	award	NOUN
ftr-427	954	26	.	.	PUNCT
ftr-427	955	1	during	during	ADP
ftr-427	955	2	fiscal	fiscal	ADJ
ftr-427	955	3	year	year	NOUN
ftr-427	955	4	1999	1999	NUM
ftr-427	955	5	,	,	PUNCT
ftr-427	955	6	federal	federal	ADJ
ftr-427	955	7	student	student	NOUN
ftr-427	955	8	aid	aid	NOUN
ftr-427	955	9	awards	award	NOUN
ftr-427	955	10	totaled	total	VERB
ftr-427	955	11	$	$	SYM
ftr-427	955	12	53.2	53.2	NUM
ftr-427	955	13	billion	billion	NUM
ftr-427	955	14	.	.	PUNCT
ftr-427	956	1	during	during	ADP
ftr-427	956	2	fiscal	fiscal	ADJ
ftr-427	956	3	year	year	NOUN
ftr-427	956	4	2000	2000	NUM
ftr-427	956	5	,	,	PUNCT
ftr-427	956	6	federal	federal	ADJ
ftr-427	956	7	student	student	NOUN
ftr-427	956	8	aid	aid	NOUN
ftr-427	956	9	awards	award	NOUN
ftr-427	956	10	totaled	total	VERB
ftr-427	956	11	$	$	SYM
ftr-427	956	12	50.6221	50.6221	NUM
ftr-427	956	13	billion	billion	NUM
ftr-427	956	14	.	.	PUNCT
ftr-427	957	1	conversely	conversely	ADV
ftr-427	957	2	,	,	PUNCT
ftr-427	957	3	congress	congress	PROPN
ftr-427	957	4	has	have	AUX
ftr-427	957	5	increased	increase	VERB
ftr-427	957	6	the	the	DET
ftr-427	957	7	use	use	NOUN
ftr-427	957	8	of	of	ADP
ftr-427	957	9	tax	tax	NOUN
ftr-427	957	10	incentives	incentive	NOUN
ftr-427	957	11	as	as	ADP
ftr-427	957	12	a222	a222	PROPN
ftr-427	957	13	means	mean	NOUN
ftr-427	957	14	of	of	ADP
ftr-427	957	15	supporting	support	VERB
ftr-427	957	16	education	education	NOUN
ftr-427	957	17	by	by	ADP
ftr-427	957	18	enacting	enact	VERB
ftr-427	957	19	legislation	legislation	NOUN
ftr-427	957	20	that	that	PRON
ftr-427	957	21	allows	allow	VERB
ftr-427	957	22	for	for	ADP
ftr-427	957	23	an	an	DET
ftr-427	957	24	exclusion	exclusion	NOUN
ftr-427	957	25	from	from	ADP
ftr-427	957	26	income	income	NOUN
ftr-427	957	27	of	of	ADP
ftr-427	957	28	gains	gain	NOUN
ftr-427	957	29	from	from	ADP
ftr-427	957	30	distributions	distribution	NOUN
ftr-427	957	31	from	from	ADP
ftr-427	957	32	educational	educational	ADJ
ftr-427	957	33	iras	ira	NOUN
ftr-427	957	34	,	,	PUNCT
ftr-427	957	35	a	a	DET
ftr-427	957	36	nonrefundable	nonrefundable	ADJ
ftr-427	957	37	credit	credit	NOUN
ftr-427	957	38	for	for	ADP
ftr-427	957	39	certain	certain	ADJ
ftr-427	957	40	educational	educational	ADJ
ftr-427	957	41	expenses	expense	NOUN
ftr-427	957	42	,	,	PUNCT
ftr-427	957	43	and	and	CCONJ
ftr-427	957	44	a	a	DET
ftr-427	957	45	deduction	deduction	NOUN
ftr-427	957	46	for	for	ADP
ftr-427	957	47	217	217	NUM
ftr-427	957	48	.	.	PUNCT
ftr-427	958	1	u.s	u.s	PROPN
ftr-427	958	2	.	.	PROPN
ftr-427	958	3	census	census	PROPN
ftr-427	958	4	bureau	bureau	PROPN
ftr-427	958	5	,	,	PUNCT
ftr-427	958	6	money	money	NOUN
ftr-427	958	7	income	income	NOUN
ftr-427	958	8	in	in	ADP
ftr-427	958	9	the	the	DET
ftr-427	958	10	united	united	PROPN
ftr-427	958	11	states	states	PROPN
ftr-427	958	12	:	:	PUNCT
ftr-427	958	13	1998	1998	NUM
ftr-427	958	14	,	,	PUNCT
ftr-427	958	15	xv	xv	PROPN
ftr-427	958	16	(	(	PUNCT
ftr-427	958	17	1999	1999	NUM
ftr-427	958	18	)	)	PUNCT
ftr-427	958	19	.	.	PUNCT
ftr-427	959	1	218	218	NUM
ftr-427	959	2	.	.	PUNCT
ftr-427	960	1	see	see	VERB
ftr-427	960	2	i	i	PRON
ftr-427	960	3	d.	d.	PROPN
ftr-427	960	4	219	219	NUM
ftr-427	960	5	.	.	PUNCT
ftr-427	961	1	see	see	VERB
ftr-427	961	2	mcmahon	mcmahon	PROPN
ftr-427	961	3	&	&	CCONJ
ftr-427	961	4	abreu	abreu	PROPN
ftr-427	961	5	,	,	PUNCT
ftr-427	961	6	supra	supra	PROPN
ftr-427	961	7	note	note	NOUN
ftr-427	961	8	8	8	NUM
ftr-427	961	9	,	,	PUNCT
ftr-427	961	10	at	at	ADP
ftr-427	961	11	77	77	NUM
ftr-427	961	12	.	.	NOUN
ftr-427	961	13	220	220	NUM
ftr-427	961	14	.	.	PUNCT
ftr-427	962	1	see	see	VERB
ftr-427	962	2	i	i	PRON
ftr-427	962	3	d.	d.	PROPN
ftr-427	962	4	at	at	ADP
ftr-427	962	5	76	76	NUM
ftr-427	962	6	-	-	SYM
ftr-427	962	7	77	77	NUM
ftr-427	962	8	.	.	PUNCT
ftr-427	963	1	221	221	NUM
ftr-427	963	2	.	.	PUNCT
ftr-427	963	3	interim	interim	ADJ
ftr-427	963	4	performance	performance	NOUN
ftr-427	963	5	objectives	objective	NOUN
ftr-427	963	6	,	,	PUNCT
ftr-427	963	7	final	final	ADJ
ftr-427	963	8	report	report	NOUN
ftr-427	963	9	fiscal	fiscal	ADJ
ftr-427	963	10	year	year	NOUN
ftr-427	963	11	1999	1999	NUM
ftr-427	963	12	,	,	PUNCT
ftr-427	963	13	student	student	NOUN
ftr-427	963	14	financial	financial	ADJ
ftr-427	963	15	assistance	assistance	NOUN
ftr-427	963	16	http://www.ed.gov/pdfdocs/finalquarterly.pdf	http://www.ed.gov/pdfdocs/finalquarterly.pdf	PROPN
ftr-427	963	17	,	,	PUNCT
ftr-427	963	18	(	(	PUNCT
ftr-427	963	19	last	last	ADV
ftr-427	963	20	visited	visit	VERB
ftr-427	963	21	july	july	PROPN
ftr-427	963	22	20	20	NUM
ftr-427	963	23	,	,	PUNCT
ftr-427	963	24	2000	2000	NUM
ftr-427	963	25	)	)	PUNCT
ftr-427	963	26	.	.	PUNCT
ftr-427	964	1	222	222	NUM
ftr-427	964	2	.	.	PUNCT
ftr-427	965	1	see	see	VERB
ftr-427	965	2	i	i	PRON
ftr-427	965	3	d.	d.	PROPN
ftr-427	965	4	2001	2001	NUM
ftr-427	965	5	]	]	PUNCT
ftr-427	966	1	the	the	DET
ftr-427	966	2	widening	widen	VERB
ftr-427	966	3	gap	gap	NOUN
ftr-427	966	4	under	under	ADP
ftr-427	966	5	the	the	DET
ftr-427	966	6	internal	internal	ADJ
ftr-427	966	7	revenue	revenue	NOUN
ftr-427	966	8	code	code	PROPN
ftr-427	966	9	37	37	NUM
ftr-427	966	10	interest	interest	NOUN
ftr-427	966	11	paid	pay	VERB
ftr-427	966	12	on	on	ADP
ftr-427	966	13	educational	educational	ADJ
ftr-427	966	14	loans	loan	NOUN
ftr-427	966	15	.	.	PUNCT
ftr-427	967	1	the	the	DET
ftr-427	967	2	problem	problem	NOUN
ftr-427	967	3	with	with	ADP
ftr-427	967	4	the	the	DET
ftr-427	967	5	legislation	legislation	NOUN
ftr-427	967	6	that223	that223	PROPN
ftr-427	967	7	promotes	promote	VERB
ftr-427	967	8	education	education	NOUN
ftr-427	967	9	is	be	AUX
ftr-427	967	10	that	that	SCONJ
ftr-427	967	11	the	the	DET
ftr-427	967	12	taxpayers	taxpayer	NOUN
ftr-427	967	13	with	with	ADP
ftr-427	967	14	the	the	DET
ftr-427	967	15	most	most	ADJ
ftr-427	967	16	to	to	PART
ftr-427	967	17	gain	gain	VERB
ftr-427	967	18	from	from	ADP
ftr-427	967	19	obtaining	obtain	VERB
ftr-427	967	20	a	a	DET
ftr-427	967	21	college	college	NOUN
ftr-427	967	22	degree	degree	NOUN
ftr-427	967	23	are	be	AUX
ftr-427	967	24	not	not	PART
ftr-427	967	25	able	able	ADJ
ftr-427	967	26	to	to	PART
ftr-427	967	27	either	either	CCONJ
ftr-427	967	28	establish	establish	VERB
ftr-427	967	29	an	an	DET
ftr-427	967	30	educational	educational	ADJ
ftr-427	967	31	ira	ira	NOUN
ftr-427	967	32	or	or	CCONJ
ftr-427	967	33	pay	pay	VERB
ftr-427	967	34	for	for	ADP
ftr-427	967	35	qualified	qualified	ADJ
ftr-427	967	36	tuition	tuition	NOUN
ftr-427	967	37	and	and	CCONJ
ftr-427	967	38	related	related	ADJ
ftr-427	967	39	expenses	expense	NOUN
ftr-427	967	40	.	.	PUNCT
ftr-427	968	1	it	it	PRON
ftr-427	968	2	is	be	AUX
ftr-427	968	3	highly	highly	ADV
ftr-427	968	4	unlikely	unlikely	ADJ
ftr-427	968	5	that	that	SCONJ
ftr-427	968	6	a	a	DET
ftr-427	968	7	low	low	ADJ
ftr-427	968	8	-	-	PUNCT
ftr-427	968	9	income224	income224	NOUN
ftr-427	968	10	taxpayer	taxpayer	NOUN
ftr-427	968	11	would	would	AUX
ftr-427	968	12	be	be	AUX
ftr-427	968	13	able	able	ADJ
ftr-427	968	14	to	to	PART
ftr-427	968	15	benefit	benefit	VERB
ftr-427	968	16	from	from	ADP
ftr-427	968	17	these	these	DET
ftr-427	968	18	tax	tax	NOUN
ftr-427	968	19	incentives	incentive	NOUN
ftr-427	968	20	.	.	PUNCT
ftr-427	969	1	deductions	deduction	NOUN
ftr-427	969	2	and	and	CCONJ
ftr-427	969	3	credits	credit	NOUN
ftr-427	969	4	are	be	AUX
ftr-427	969	5	useless	useless	ADJ
ftr-427	969	6	without	without	SCONJ
ftr-427	969	7	sufficient	sufficient	ADJ
ftr-427	969	8	income	income	NOUN
ftr-427	969	9	to	to	PART
ftr-427	969	10	offset	offset	VERB
ftr-427	969	11	.	.	PUNCT
ftr-427	970	1	it	it	PRON
ftr-427	970	2	is	be	AUX
ftr-427	970	3	not	not	PART
ftr-427	970	4	realistic	realistic	ADJ
ftr-427	970	5	to	to	PART
ftr-427	970	6	expect	expect	VERB
ftr-427	970	7	a	a	DET
ftr-427	970	8	lower	low	ADJ
ftr-427	970	9	to	to	ADP
ftr-427	970	10	middle	middle	ADJ
ftr-427	970	11	class	class	NOUN
ftr-427	970	12	family	family	NOUN
ftr-427	970	13	with	with	ADP
ftr-427	970	14	three	three	NUM
ftr-427	970	15	children	child	NOUN
ftr-427	970	16	and	and	CCONJ
ftr-427	970	17	household	household	NOUN
ftr-427	970	18	income	income	NOUN
ftr-427	970	19	of	of	ADP
ftr-427	970	20	$	$	SYM
ftr-427	970	21	25,000	25,000	NUM
ftr-427	970	22	to	to	PART
ftr-427	970	23	also	also	ADV
ftr-427	970	24	be	be	AUX
ftr-427	970	25	able	able	ADJ
ftr-427	970	26	to	to	PART
ftr-427	970	27	set	set	VERB
ftr-427	970	28	aside	aside	ADV
ftr-427	970	29	$	$	SYM
ftr-427	970	30	500	500	NUM
ftr-427	970	31	per	per	ADP
ftr-427	970	32	child	child	NOUN
ftr-427	970	33	for	for	ADP
ftr-427	970	34	an	an	DET
ftr-427	970	35	educational	educational	ADJ
ftr-427	970	36	ira	ira	PROPN
ftr-427	970	37	.	.	PUNCT
ftr-427	971	1	hence	hence	ADV
ftr-427	971	2	,	,	PUNCT
ftr-427	971	3	the	the	DET
ftr-427	971	4	only	only	ADJ
ftr-427	971	5	families	family	NOUN
ftr-427	971	6	who	who	PRON
ftr-427	971	7	are	be	AUX
ftr-427	971	8	able	able	ADJ
ftr-427	971	9	to	to	PART
ftr-427	971	10	benefit	benefit	VERB
ftr-427	971	11	from	from	ADP
ftr-427	971	12	these	these	DET
ftr-427	971	13	tax	tax	NOUN
ftr-427	971	14	incentives	incentive	NOUN
ftr-427	971	15	are	be	AUX
ftr-427	971	16	middle	middle	ADJ
ftr-427	971	17	to	to	ADP
ftr-427	971	18	upper	upper	ADJ
ftr-427	971	19	income	income	NOUN
ftr-427	971	20	families	family	NOUN
ftr-427	971	21	.	.	PUNCT
ftr-427	972	1	in	in	ADP
ftr-427	972	2	addressing	address	VERB
ftr-427	972	3	the	the	DET
ftr-427	972	4	effectiveness	effectiveness	NOUN
ftr-427	972	5	of	of	ADP
ftr-427	972	6	these	these	DET
ftr-427	972	7	tax	tax	NOUN
ftr-427	972	8	incentives	incentive	NOUN
ftr-427	972	9	,	,	PUNCT
ftr-427	972	10	it	it	PRON
ftr-427	972	11	is	be	AUX
ftr-427	972	12	important	important	ADJ
ftr-427	972	13	to	to	PART
ftr-427	972	14	recognize	recognize	VERB
ftr-427	972	15	these	these	DET
ftr-427	972	16	severe	severe	ADJ
ftr-427	972	17	limitations	limitation	NOUN
ftr-427	972	18	.	.	PUNCT
ftr-427	973	1	the	the	DET
ftr-427	973	2	most	most	ADV
ftr-427	973	3	effective	effective	ADJ
ftr-427	973	4	way	way	NOUN
ftr-427	973	5	for	for	SCONJ
ftr-427	973	6	the	the	DET
ftr-427	973	7	government	government	NOUN
ftr-427	973	8	to	to	PART
ftr-427	973	9	subsidize	subsidize	VERB
ftr-427	973	10	education	education	NOUN
ftr-427	973	11	is	be	AUX
ftr-427	973	12	a	a	DET
ftr-427	973	13	combination	combination	NOUN
ftr-427	973	14	of	of	ADP
ftr-427	973	15	the	the	DET
ftr-427	973	16	tax	tax	NOUN
ftr-427	973	17	incentives	incentive	NOUN
ftr-427	973	18	and	and	CCONJ
ftr-427	973	19	direct	direct	ADJ
ftr-427	973	20	expenditures	expenditure	NOUN
ftr-427	973	21	.	.	PUNCT
ftr-427	974	1	the	the	DET
ftr-427	974	2	department	department	PROPN
ftr-427	974	3	of	of	ADP
ftr-427	974	4	education	education	NOUN
ftr-427	974	5	must	must	AUX
ftr-427	974	6	continue	continue	VERB
ftr-427	974	7	to	to	PART
ftr-427	974	8	subsidize	subsidize	VERB
ftr-427	974	9	college	college	NOUN
ftr-427	974	10	for	for	ADP
ftr-427	974	11	low	low	ADJ
ftr-427	974	12	-	-	PUNCT
ftr-427	974	13	income	income	NOUN
ftr-427	974	14	to	to	ADP
ftr-427	974	15	middle	middle	ADJ
ftr-427	974	16	-	-	PUNCT
ftr-427	974	17	income	income	NOUN
ftr-427	974	18	individuals	individual	NOUN
ftr-427	974	19	by	by	ADP
ftr-427	974	20	providing	provide	VERB
ftr-427	974	21	grants	grant	NOUN
ftr-427	974	22	primarily	primarily	ADV
ftr-427	974	23	and	and	CCONJ
ftr-427	974	24	low	low	ADJ
ftr-427	974	25	-	-	PUNCT
ftr-427	974	26	interest	interest	NOUN
ftr-427	974	27	loans	loan	NOUN
ftr-427	974	28	secondarily	secondarily	ADV
ftr-427	974	29	.	.	PUNCT
ftr-427	975	1	the	the	DET
ftr-427	975	2	phase	phase	NOUN
ftr-427	975	3	-	-	PUNCT
ftr-427	975	4	out	out	NOUN
ftr-427	975	5	of	of	ADP
ftr-427	975	6	itemized	itemize	VERB
ftr-427	975	7	deductions	deduction	NOUN
ftr-427	975	8	is	be	AUX
ftr-427	975	9	also	also	ADV
ftr-427	975	10	an	an	DET
ftr-427	975	11	ineffective	ineffective	ADJ
ftr-427	975	12	method	method	NOUN
ftr-427	975	13	of	of	ADP
ftr-427	975	14	ensuring	ensure	VERB
ftr-427	975	15	progressivity	progressivity	NOUN
ftr-427	975	16	.	.	PUNCT
ftr-427	976	1	although	although	SCONJ
ftr-427	976	2	a	a	DET
ftr-427	976	3	substantial	substantial	ADJ
ftr-427	976	4	amount	amount	NOUN
ftr-427	976	5	of	of	ADP
ftr-427	976	6	itemized	itemize	VERB
ftr-427	976	7	deductions	deduction	NOUN
ftr-427	976	8	were	be	AUX
ftr-427	976	9	excluded	exclude	VERB
ftr-427	976	10	,	,	PUNCT
ftr-427	976	11	the	the	DET
ftr-427	976	12	phase	phase	NOUN
ftr-427	976	13	-	-	PUNCT
ftr-427	976	14	out	out	NOUN
ftr-427	976	15	is	be	AUX
ftr-427	976	16	ineffective	ineffective	ADJ
ftr-427	976	17	in	in	ADP
ftr-427	976	18	protecting	protect	VERB
ftr-427	976	19	the	the	DET
ftr-427	976	20	integrity	integrity	NOUN
ftr-427	976	21	of	of	ADP
ftr-427	976	22	the	the	DET
ftr-427	976	23	progressive	progressive	ADJ
ftr-427	976	24	tax	tax	NOUN
ftr-427	976	25	structure	structure	NOUN
ftr-427	976	26	for	for	ADP
ftr-427	976	27	two	two	NUM
ftr-427	976	28	reasons	reason	NOUN
ftr-427	976	29	.	.	PUNCT
ftr-427	977	1	first	first	ADV
ftr-427	977	2	,	,	PUNCT
ftr-427	977	3	most	most	ADJ
ftr-427	977	4	taxpayers	taxpayer	NOUN
ftr-427	977	5	in	in	ADP
ftr-427	977	6	the	the	DET
ftr-427	977	7	lowest	low	ADJ
ftr-427	977	8	tax	tax	NOUN
ftr-427	977	9	bracket	bracket	NOUN
ftr-427	977	10	claim	claim	NOUN
ftr-427	977	11	the	the	DET
ftr-427	977	12	standard	standard	ADJ
ftr-427	977	13	deduction	deduction	NOUN
ftr-427	977	14	,	,	PUNCT
ftr-427	977	15	and	and	CCONJ
ftr-427	977	16	it	it	PRON
ftr-427	977	17	is	be	AUX
ftr-427	977	18	probable	probable	ADJ
ftr-427	977	19	that	that	SCONJ
ftr-427	977	20	even	even	ADV
ftr-427	977	21	the	the	DET
ftr-427	977	22	phased225	phased225	PROPN
ftr-427	977	23	out	out	ADV
ftr-427	977	24	itemized	itemize	VERB
ftr-427	977	25	deduction	deduction	NOUN
ftr-427	977	26	is	be	AUX
ftr-427	977	27	substantially	substantially	ADV
ftr-427	977	28	greater	great	ADJ
ftr-427	977	29	than	than	ADP
ftr-427	977	30	the	the	DET
ftr-427	977	31	standard	standard	ADJ
ftr-427	977	32	deduction	deduction	NOUN
ftr-427	977	33	.	.	PUNCT
ftr-427	978	1	second	second	ADJ
ftr-427	978	2	,	,	PUNCT
ftr-427	978	3	wealthy	wealthy	ADJ
ftr-427	978	4	taxpayers	taxpayer	NOUN
ftr-427	978	5	are	be	AUX
ftr-427	978	6	fully	fully	ADV
ftr-427	978	7	able	able	ADJ
ftr-427	978	8	to	to	PART
ftr-427	978	9	claim	claim	VERB
ftr-427	978	10	above	above	ADP
ftr-427	978	11	the	the	DET
ftr-427	978	12	line	line	NOUN
ftr-427	978	13	deductions	deduction	NOUN
ftr-427	978	14	such	such	ADJ
ftr-427	978	15	as	as	ADP
ftr-427	978	16	business	business	NOUN
ftr-427	978	17	deductions	deduction	NOUN
ftr-427	978	18	.	.	PUNCT
ftr-427	979	1	conversely	conversely	ADV
ftr-427	979	2	,	,	PUNCT
ftr-427	979	3	the	the	DET
ftr-427	979	4	phase	phase	NOUN
ftr-427	979	5	-	-	PUNCT
ftr-427	979	6	out	out	NOUN
ftr-427	979	7	of	of	ADP
ftr-427	979	8	the	the	DET
ftr-427	979	9	personal	personal	ADJ
ftr-427	979	10	exemption	exemption	NOUN
ftr-427	979	11	is	be	AUX
ftr-427	979	12	more	more	ADV
ftr-427	979	13	successful	successful	ADJ
ftr-427	979	14	in	in	ADP
ftr-427	979	15	maintaining	maintain	VERB
ftr-427	979	16	a	a	DET
ftr-427	979	17	progressive	progressive	ADJ
ftr-427	979	18	tax	tax	NOUN
ftr-427	979	19	structure	structure	NOUN
ftr-427	979	20	.	.	PUNCT
ftr-427	980	1	g.	g.	PROPN
ftr-427	980	2	proposed	propose	VERB
ftr-427	980	3	tax	tax	NOUN
ftr-427	980	4	legislation	legislation	NOUN
ftr-427	980	5	’s	’s	PART
ftr-427	980	6	increased	increase	VERB
ftr-427	980	7	threat	threat	NOUN
ftr-427	980	8	the	the	DET
ftr-427	980	9	very	very	ADV
ftr-427	980	10	partisan	partisan	ADJ
ftr-427	980	11	tax	tax	NOUN
ftr-427	980	12	legislation	legislation	NOUN
ftr-427	980	13	enacted	enact	VERB
ftr-427	980	14	in	in	ADP
ftr-427	980	15	recent	recent	ADJ
ftr-427	980	16	years	year	NOUN
ftr-427	980	17	has	have	AUX
ftr-427	980	18	resulted	result	VERB
ftr-427	980	19	in	in	ADP
ftr-427	980	20	generous	generous	ADJ
ftr-427	980	21	tax	tax	NOUN
ftr-427	980	22	savings	saving	NOUN
ftr-427	980	23	to	to	ADP
ftr-427	980	24	the	the	DET
ftr-427	980	25	wealthy	wealthy	ADJ
ftr-427	980	26	.	.	PUNCT
ftr-427	981	1	congress	congress	PROPN
ftr-427	981	2	has	have	AUX
ftr-427	981	3	also	also	ADV
ftr-427	981	4	proposed	propose	VERB
ftr-427	981	5	legislation	legislation	NOUN
ftr-427	981	6	that	that	PRON
ftr-427	981	7	headed	head	VERB
ftr-427	981	8	toward	toward	ADP
ftr-427	981	9	a	a	DET
ftr-427	981	10	weakening	weakening	NOUN
ftr-427	981	11	in	in	ADP
ftr-427	981	12	the	the	DET
ftr-427	981	13	progressive	progressive	ADJ
ftr-427	981	14	tax	tax	NOUN
ftr-427	981	15	structure	structure	NOUN
ftr-427	981	16	.	.	PUNCT
ftr-427	982	1	for	for	ADP
ftr-427	982	2	example	example	NOUN
ftr-427	982	3	,	,	PUNCT
ftr-427	982	4	during	during	ADP
ftr-427	982	5	the	the	DET
ftr-427	982	6	summer	summer	NOUN
ftr-427	982	7	of	of	ADP
ftr-427	982	8	1999	1999	NUM
ftr-427	982	9	,	,	PUNCT
ftr-427	982	10	congress	congress	PROPN
ftr-427	982	11	passed	pass	VERB
ftr-427	982	12	a	a	DET
ftr-427	982	13	ten	ten	NUM
ftr-427	982	14	year	year	NOUN
ftr-427	982	15	$	$	SYM
ftr-427	982	16	792	792	NUM
ftr-427	982	17	billion	billion	NUM
ftr-427	982	18	tax	tax	NOUN
ftr-427	982	19	cut	cut	NOUN
ftr-427	982	20	.	.	PUNCT
ftr-427	983	1	included	include	VERB
ftr-427	983	2	in	in	ADP
ftr-427	983	3	the	the	DET
ftr-427	983	4	package	package	NOUN
ftr-427	983	5	were	be	AUX
ftr-427	983	6	reductions	reduction	NOUN
ftr-427	983	7	in	in	ADP
ftr-427	983	8	the	the	DET
ftr-427	983	9	capital	capital	NOUN
ftr-427	983	10	gain	gain	NOUN
ftr-427	983	11	rates	rate	NOUN
ftr-427	983	12	and	and	CCONJ
ftr-427	983	13	increases	increase	NOUN
ftr-427	983	14	of	of	ADP
ftr-427	983	15	contribution	contribution	NOUN
ftr-427	983	16	and	and	CCONJ
ftr-427	983	17	annual	annual	ADJ
ftr-427	983	18	limits	limit	NOUN
ftr-427	983	19	on	on	ADP
ftr-427	983	20	iras	ira	NOUN
ftr-427	983	21	.	.	PUNCT
ftr-427	984	1	although	although	SCONJ
ftr-427	984	2	congress	congress	PROPN
ftr-427	984	3	proposed	propose	VERB
ftr-427	984	4	a	a	DET
ftr-427	984	5	reduction	reduction	NOUN
ftr-427	984	6	in	in	ADP
ftr-427	984	7	all	all	PRON
ftr-427	984	8	of	of	ADP
ftr-427	984	9	the	the	DET
ftr-427	984	10	marginal	marginal	ADJ
ftr-427	984	11	rates	rate	NOUN
ftr-427	984	12	,	,	PUNCT
ftr-427	984	13	the	the	DET
ftr-427	984	14	package	package	NOUN
ftr-427	984	15	as	as	ADP
ftr-427	984	16	a	a	DET
ftr-427	984	17	whole	whole	NOUN
ftr-427	984	18	discriminated	discriminate	VERB
ftr-427	984	19	in	in	ADP
ftr-427	984	20	223	223	NUM
ftr-427	984	21	.	.	PUNCT
ftr-427	985	1	see	see	VERB
ftr-427	985	2	supra	supra	ADJ
ftr-427	985	3	text	text	NOUN
ftr-427	985	4	accompanying	accompanying	ADJ
ftr-427	985	5	notes	note	NOUN
ftr-427	985	6	108	108	NUM
ftr-427	985	7	-	-	SYM
ftr-427	985	8	24	24	NUM
ftr-427	985	9	.	.	PUNCT
ftr-427	986	1	224	224	NUM
ftr-427	986	2	.	.	PUNCT
ftr-427	987	1	another	another	DET
ftr-427	987	2	unexpected	unexpected	ADJ
ftr-427	987	3	problem	problem	NOUN
ftr-427	987	4	with	with	ADP
ftr-427	987	5	the	the	DET
ftr-427	987	6	hope	hope	NOUN
ftr-427	987	7	credit	credit	NOUN
ftr-427	987	8	and	and	CCONJ
ftr-427	987	9	the	the	DET
ftr-427	987	10	lifetime	lifetime	NOUN
ftr-427	987	11	learning	learning	NOUN
ftr-427	987	12	credit	credit	NOUN
ftr-427	987	13	is	be	AUX
ftr-427	987	14	that	that	SCONJ
ftr-427	987	15	they	they	PRON
ftr-427	987	16	are	be	AUX
ftr-427	987	17	underutilized	underutilize	VERB
ftr-427	987	18	.	.	PUNCT
ftr-427	988	1	during	during	ADP
ftr-427	988	2	taxable	taxable	ADJ
ftr-427	988	3	year	year	NOUN
ftr-427	988	4	1998	1998	NUM
ftr-427	988	5	,	,	PUNCT
ftr-427	988	6	taxpayers	taxpayer	NOUN
ftr-427	988	7	claimed	claim	VERB
ftr-427	988	8	a	a	DET
ftr-427	988	9	total	total	NOUN
ftr-427	988	10	of	of	ADP
ftr-427	988	11	$	$	SYM
ftr-427	988	12	3.5	3.5	NUM
ftr-427	988	13	billion	billion	NUM
ftr-427	988	14	in	in	ADP
ftr-427	988	15	the	the	DET
ftr-427	988	16	educational	educational	ADJ
ftr-427	988	17	credits	credit	NOUN
ftr-427	988	18	rather	rather	ADV
ftr-427	988	19	than	than	ADP
ftr-427	988	20	the	the	DET
ftr-427	988	21	predicted	predict	VERB
ftr-427	988	22	$	$	SYM
ftr-427	988	23	6.7	6.7	NUM
ftr-427	988	24	billion	billion	NUM
ftr-427	988	25	in	in	ADP
ftr-427	988	26	savings	saving	NOUN
ftr-427	988	27	.	.	PUNCT
ftr-427	989	1	thomas	thomas	PROPN
ftr-427	989	2	a.	a.	PROPN
ftr-427	989	3	fogarty	fogarty	PROPN
ftr-427	989	4	,	,	PUNCT
ftr-427	989	5	juicy	juicy	ADJ
ftr-427	989	6	educational	educational	ADJ
ftr-427	989	7	tax	tax	NOUN
ftr-427	989	8	credits	credit	NOUN
ftr-427	989	9	go	go	VERB
ftr-427	989	10	unused	unused	ADJ
ftr-427	989	11	:	:	PUNCT
ftr-427	989	12	some	some	PRON
ftr-427	989	13	say	say	VERB
ftr-427	989	14	code	code	PROPN
ftr-427	989	15	’s	’s	PART
ftr-427	989	16	too	too	ADV
ftr-427	989	17	complex	complex	ADJ
ftr-427	989	18	for	for	SCONJ
ftr-427	989	19	students	student	NOUN
ftr-427	989	20	to	to	PART
ftr-427	989	21	cash	cash	VERB
ftr-427	989	22	in	in	ADP
ftr-427	989	23	,	,	PUNCT
ftr-427	989	24	usa	usa	PROPN
ftr-427	989	25	today	today	NOUN
ftr-427	989	26	,	,	PUNCT
ftr-427	989	27	mar	mar	PROPN
ftr-427	989	28	.	.	PROPN
ftr-427	989	29	31	31	NUM
ftr-427	989	30	,	,	PUNCT
ftr-427	989	31	2000	2000	NUM
ftr-427	989	32	,	,	PUNCT
ftr-427	989	33	at	at	ADP
ftr-427	989	34	1b	1b	NUM
ftr-427	989	35	.	.	PUNCT
ftr-427	990	1	225	225	NUM
ftr-427	990	2	.	.	PUNCT
ftr-427	991	1	most	most	ADJ
ftr-427	991	2	taxpayers	taxpayer	NOUN
ftr-427	991	3	in	in	ADP
ftr-427	991	4	all	all	DET
ftr-427	991	5	tax	tax	NOUN
ftr-427	991	6	brackets	bracket	NOUN
ftr-427	991	7	claim	claim	VERB
ftr-427	991	8	the	the	DET
ftr-427	991	9	standard	standard	ADJ
ftr-427	991	10	deduction	deduction	NOUN
ftr-427	991	11	.	.	PUNCT
ftr-427	992	1	for	for	ADP
ftr-427	992	2	example	example	NOUN
ftr-427	992	3	,	,	PUNCT
ftr-427	992	4	for	for	ADP
ftr-427	992	5	taxable	taxable	ADJ
ftr-427	992	6	year	year	NOUN
ftr-427	992	7	1998	1998	NUM
ftr-427	992	8	the	the	DET
ftr-427	992	9	irs	irs	PROPN
ftr-427	992	10	reported	report	VERB
ftr-427	992	11	that	that	SCONJ
ftr-427	992	12	only	only	ADV
ftr-427	992	13	30.5	30.5	NUM
ftr-427	992	14	%	%	NOUN
ftr-427	992	15	of	of	ADP
ftr-427	992	16	tax	tax	NOUN
ftr-427	992	17	returns	return	NOUN
ftr-427	992	18	claimed	claim	VERB
ftr-427	992	19	itemized	itemize	VERB
ftr-427	992	20	deductions	deduction	NOUN
ftr-427	992	21	.	.	PUNCT
ftr-427	993	1	see	see	VERB
ftr-427	993	2	tax	tax	NOUN
ftr-427	993	3	report	report	NOUN
ftr-427	993	4	,	,	PUNCT
ftr-427	993	5	wall	wall	PROPN
ftr-427	993	6	st	st	PROPN
ftr-427	993	7	.	.	PROPN
ftr-427	993	8	j.	j.	PROPN
ftr-427	993	9	,	,	PUNCT
ftr-427	993	10	july	july	PROPN
ftr-427	993	11	5	5	NUM
ftr-427	993	12	,	,	PUNCT
ftr-427	993	13	2000	2000	NUM
ftr-427	993	14	,	,	PUNCT
ftr-427	993	15	at	at	ADP
ftr-427	993	16	a1	a1	NOUN
ftr-427	993	17	.	.	PROPN
ftr-427	993	18	38	38	NUM
ftr-427	993	19	florida	florida	PROPN
ftr-427	993	20	tax	tax	NOUN
ftr-427	993	21	review	review	NOUN
ftr-427	994	1	[	[	X
ftr-427	994	2	vol	vol	NOUN
ftr-427	994	3	.	.	PUNCT
ftr-427	995	1	5:1	5:1	NUM
ftr-427	995	2	favor	favor	NOUN
ftr-427	995	3	of	of	ADP
ftr-427	995	4	the	the	DET
ftr-427	995	5	wealthy	wealthy	ADJ
ftr-427	995	6	.	.	PUNCT
ftr-427	996	1	the	the	DET
ftr-427	996	2	package	package	NOUN
ftr-427	996	3	was	be	AUX
ftr-427	996	4	not	not	PART
ftr-427	996	5	discriminatory	discriminatory	ADJ
ftr-427	996	6	on	on	ADP
ftr-427	996	7	its	its	PRON
ftr-427	996	8	face	face	NOUN
ftr-427	996	9	,	,	PUNCT
ftr-427	996	10	but	but	CCONJ
ftr-427	996	11	its	its	PRON
ftr-427	996	12	impact	impact	NOUN
ftr-427	996	13	was	be	AUX
ftr-427	996	14	discriminatory	discriminatory	ADJ
ftr-427	996	15	because	because	SCONJ
ftr-427	996	16	low	low	ADJ
ftr-427	996	17	-	-	PUNCT
ftr-427	996	18	income	income	NOUN
ftr-427	996	19	taxpayers	taxpayer	NOUN
ftr-427	996	20	do	do	AUX
ftr-427	996	21	not	not	PART
ftr-427	996	22	have	have	VERB
ftr-427	996	23	sufficient	sufficient	ADJ
ftr-427	996	24	disposable	disposable	ADJ
ftr-427	996	25	income	income	NOUN
ftr-427	996	26	to	to	PART
ftr-427	996	27	make	make	VERB
ftr-427	996	28	capital	capital	NOUN
ftr-427	996	29	investments	investment	NOUN
ftr-427	996	30	.	.	PUNCT
ftr-427	997	1	as	as	SCONJ
ftr-427	997	2	expected	expect	VERB
ftr-427	997	3	,	,	PUNCT
ftr-427	997	4	president	president	PROPN
ftr-427	997	5	clinton	clinton	PROPN
ftr-427	997	6	vetoed	veto	VERB
ftr-427	997	7	the	the	DET
ftr-427	997	8	tax	tax	NOUN
ftr-427	997	9	-	-	PUNCT
ftr-427	997	10	cut	cut	VERB
ftr-427	997	11	package	package	NOUN
ftr-427	997	12	.	.	PUNCT
ftr-427	998	1	while	while	SCONJ
ftr-427	998	2	congress	congress	PROPN
ftr-427	998	3	proposed	propose	VERB
ftr-427	998	4	additional	additional	ADJ
ftr-427	998	5	tax	tax	NOUN
ftr-427	998	6	breaks226	breaks226	PROPN
ftr-427	998	7	for	for	ADP
ftr-427	998	8	the	the	DET
ftr-427	998	9	wealthy	wealthy	ADJ
ftr-427	998	10	,	,	PUNCT
ftr-427	998	11	it	it	PRON
ftr-427	998	12	also	also	ADV
ftr-427	998	13	considered	consider	VERB
ftr-427	998	14	limiting	limit	VERB
ftr-427	998	15	the	the	DET
ftr-427	998	16	nonrefundable	nonrefundable	ADJ
ftr-427	998	17	earned	earn	VERB
ftr-427	998	18	income	income	NOUN
ftr-427	998	19	tax	tax	NOUN
ftr-427	998	20	credits	credit	NOUN
ftr-427	998	21	received	receive	VERB
ftr-427	998	22	by	by	ADP
ftr-427	998	23	many	many	ADJ
ftr-427	998	24	low	low	ADJ
ftr-427	998	25	-	-	PUNCT
ftr-427	998	26	income	income	NOUN
ftr-427	998	27	taxpayers	taxpayer	NOUN
ftr-427	998	28	.	.	PUNCT
ftr-427	999	1	in	in	ADP
ftr-427	999	2	the	the	DET
ftr-427	999	3	congress	congress	PROPN
ftr-427	999	4	’s	’s	PART
ftr-427	999	5	fiscal	fiscal	ADJ
ftr-427	999	6	2000	2000	NUM
ftr-427	999	7	budget	budget	NOUN
ftr-427	999	8	,	,	PUNCT
ftr-427	999	9	house	house	PROPN
ftr-427	999	10	republican	republican	PROPN
ftr-427	999	11	leaders	leader	NOUN
ftr-427	999	12	proposed	propose	VERB
ftr-427	999	13	converting	convert	VERB
ftr-427	999	14	the	the	DET
ftr-427	999	15	earned	earn	VERB
ftr-427	999	16	income	income	NOUN
ftr-427	999	17	credit	credit	NOUN
ftr-427	999	18	payments	payment	NOUN
ftr-427	999	19	from	from	ADP
ftr-427	999	20	lump	lump	NOUN
ftr-427	999	21	sum	sum	NOUN
ftr-427	999	22	to	to	ADP
ftr-427	999	23	12	12	NUM
ftr-427	999	24	installment	installment	NOUN
ftr-427	999	25	payments	payment	NOUN
ftr-427	999	26	as	as	ADP
ftr-427	999	27	a	a	DET
ftr-427	999	28	way	way	NOUN
ftr-427	999	29	to	to	PART
ftr-427	999	30	raise	raise	VERB
ftr-427	999	31	$	$	SYM
ftr-427	999	32	8.7	8.7	NUM
ftr-427	999	33	billion	billion	NUM
ftr-427	999	34	for	for	ADP
ftr-427	999	35	labor	labor	NOUN
ftr-427	999	36	,	,	PUNCT
ftr-427	999	37	health	health	NOUN
ftr-427	999	38	and	and	CCONJ
ftr-427	999	39	education	education	NOUN
ftr-427	999	40	programs	program	NOUN
ftr-427	999	41	.	.	PUNCT
ftr-427	1000	1	the	the	DET
ftr-427	1000	2	measure	measure	NOUN
ftr-427	1000	3	did	do	VERB
ftr-427	1000	4	not227	not227	PROPN
ftr-427	1000	5	pass	pass	NOUN
ftr-427	1000	6	;	;	PUNCT
ftr-427	1000	7	however	however	ADV
ftr-427	1000	8	,	,	PUNCT
ftr-427	1000	9	it	it	PRON
ftr-427	1000	10	exemplified	exemplify	VERB
ftr-427	1000	11	the	the	DET
ftr-427	1000	12	direction	direction	NOUN
ftr-427	1000	13	of	of	ADP
ftr-427	1000	14	the	the	DET
ftr-427	1000	15	tax	tax	NOUN
ftr-427	1000	16	policy	policy	NOUN
ftr-427	1000	17	of	of	ADP
ftr-427	1000	18	the	the	DET
ftr-427	1000	19	current228	current228	PROPN
ftr-427	1000	20	congress	congress	PROPN
ftr-427	1000	21	,	,	PUNCT
ftr-427	1000	22	because	because	SCONJ
ftr-427	1000	23	it	it	PRON
ftr-427	1000	24	contemplated	contemplate	VERB
ftr-427	1000	25	severely	severely	ADV
ftr-427	1000	26	limiting	limit	VERB
ftr-427	1000	27	benefits	benefit	NOUN
ftr-427	1000	28	to	to	ADP
ftr-427	1000	29	the	the	DET
ftr-427	1000	30	poor	poor	ADJ
ftr-427	1000	31	as	as	ADP
ftr-427	1000	32	a	a	DET
ftr-427	1000	33	way	way	NOUN
ftr-427	1000	34	to	to	PART
ftr-427	1000	35	fund	fund	VERB
ftr-427	1000	36	appropriations	appropriation	NOUN
ftr-427	1000	37	.	.	PUNCT
ftr-427	1001	1	several	several	ADJ
ftr-427	1001	2	republican	republican	ADJ
ftr-427	1001	3	and	and	CCONJ
ftr-427	1001	4	democratic	democratic	ADJ
ftr-427	1001	5	representatives	representative	NOUN
ftr-427	1001	6	also	also	ADV
ftr-427	1001	7	introduced	introduce	VERB
ftr-427	1001	8	the	the	DET
ftr-427	1001	9	“	"	PUNCT
ftr-427	1001	10	national	national	ADJ
ftr-427	1001	11	retail	retail	ADJ
ftr-427	1001	12	sales	sale	NOUN
ftr-427	1001	13	tax	tax	NOUN
ftr-427	1001	14	act	act	NOUN
ftr-427	1001	15	of	of	ADP
ftr-427	1001	16	1999	1999	NUM
ftr-427	1001	17	”	"	PUNCT
ftr-427	1001	18	and	and	CCONJ
ftr-427	1001	19	the	the	DET
ftr-427	1001	20	“	"	PUNCT
ftr-427	1001	21	fair	fair	ADJ
ftr-427	1001	22	tax	tax	NOUN
ftr-427	1001	23	act	act	NOUN
ftr-427	1001	24	of229	of229	PROPN
ftr-427	1001	25	1999	1999	NUM
ftr-427	1001	26	”	"	PUNCT
ftr-427	1001	27	.	.	PUNCT
ftr-427	1002	1	both	both	DET
ftr-427	1002	2	bills	bill	NOUN
ftr-427	1002	3	propose	propose	VERB
ftr-427	1002	4	the	the	DET
ftr-427	1002	5	elimination	elimination	NOUN
ftr-427	1002	6	of	of	ADP
ftr-427	1002	7	the	the	DET
ftr-427	1002	8	federal	federal	ADJ
ftr-427	1002	9	income	income	NOUN
ftr-427	1002	10	tax	tax	NOUN
ftr-427	1002	11	and	and	CCONJ
ftr-427	1002	12	the230	the230	ADJ
ftr-427	1002	13	imposition	imposition	NOUN
ftr-427	1002	14	of	of	ADP
ftr-427	1002	15	a	a	DET
ftr-427	1002	16	consumption	consumption	NOUN
ftr-427	1002	17	-	-	PUNCT
ftr-427	1002	18	type	type	NOUN
ftr-427	1002	19	sales	sale	NOUN
ftr-427	1002	20	tax	tax	NOUN
ftr-427	1002	21	.	.	PUNCT
ftr-427	1003	1	on	on	ADP
ftr-427	1003	2	april	april	PROPN
ftr-427	1003	3	15	15	NUM
ftr-427	1003	4	,	,	PUNCT
ftr-427	1003	5	1999	1999	NUM
ftr-427	1003	6	,	,	PUNCT
ftr-427	1003	7	several	several	ADJ
ftr-427	1003	8	representatives	representative	NOUN
ftr-427	1003	9	introduced	introduce	VERB
ftr-427	1003	10	the	the	DET
ftr-427	1003	11	“	"	PUNCT
ftr-427	1003	12	national	national	ADJ
ftr-427	1003	13	retail	retail	ADJ
ftr-427	1003	14	sales	sale	NOUN
ftr-427	1003	15	tax	tax	NOUN
ftr-427	1003	16	act	act	NOUN
ftr-427	1003	17	of	of	ADP
ftr-427	1003	18	1999	1999	NUM
ftr-427	1003	19	”	"	PUNCT
ftr-427	1003	20	that	that	PRON
ftr-427	1003	21	would	would	AUX
ftr-427	1003	22	eliminate	eliminate	VERB
ftr-427	1003	23	the	the	DET
ftr-427	1003	24	income	income	NOUN
ftr-427	1003	25	tax	tax	NOUN
ftr-427	1003	26	and	and	CCONJ
ftr-427	1003	27	impose	impose	VERB
ftr-427	1003	28	a	a	DET
ftr-427	1003	29	15	15	NUM
ftr-427	1003	30	%	%	NOUN
ftr-427	1003	31	on	on	ADP
ftr-427	1003	32	consumption	consumption	NOUN
ftr-427	1003	33	.	.	PUNCT
ftr-427	1004	1	on	on	ADP
ftr-427	1004	2	july231	july231	PROPN
ftr-427	1004	3	14	14	NUM
ftr-427	1004	4	,	,	PUNCT
ftr-427	1004	5	1999	1999	NUM
ftr-427	1004	6	,	,	PUNCT
ftr-427	1004	7	representative	representative	NOUN
ftr-427	1004	8	john	john	PROPN
ftr-427	1004	9	linder	linder	PROPN
ftr-427	1004	10	(	(	PUNCT
ftr-427	1004	11	r	r	PROPN
ftr-427	1004	12	-	-	PUNCT
ftr-427	1004	13	ga	ga	NOUN
ftr-427	1004	14	)	)	PUNCT
ftr-427	1004	15	and	and	CCONJ
ftr-427	1004	16	representative	representative	ADJ
ftr-427	1004	17	collin	collin	PROPN
ftr-427	1004	18	peterson	peterson	PROPN
ftr-427	1004	19	(	(	PUNCT
ftr-427	1004	20	d	d	PROPN
ftr-427	1004	21	-	-	PUNCT
ftr-427	1004	22	mn	mn	NOUN
ftr-427	1004	23	)	)	PUNCT
ftr-427	1004	24	introduced	introduce	VERB
ftr-427	1004	25	the	the	DET
ftr-427	1004	26	“	"	PUNCT
ftr-427	1004	27	fair	fair	ADJ
ftr-427	1004	28	tax	tax	NOUN
ftr-427	1004	29	act	act	NOUN
ftr-427	1004	30	of	of	ADP
ftr-427	1004	31	1999	1999	NUM
ftr-427	1004	32	”	"	PUNCT
ftr-427	1004	33	that	that	PRON
ftr-427	1004	34	also	also	ADV
ftr-427	1004	35	eliminates	eliminate	VERB
ftr-427	1004	36	the	the	DET
ftr-427	1004	37	current	current	ADJ
ftr-427	1004	38	income	income	NOUN
ftr-427	1004	39	tax	tax	NOUN
ftr-427	1004	40	and	and	CCONJ
ftr-427	1004	41	replaces	replace	VERB
ftr-427	1004	42	it	it	PRON
ftr-427	1004	43	with	with	ADP
ftr-427	1004	44	a	a	DET
ftr-427	1004	45	23	23	NUM
ftr-427	1004	46	%	%	NOUN
ftr-427	1004	47	tax	tax	NOUN
ftr-427	1004	48	on	on	ADP
ftr-427	1004	49	consumption	consumption	NOUN
ftr-427	1004	50	.	.	PUNCT
ftr-427	1005	1	the232	the232	NOUN
ftr-427	1005	2	stated	state	VERB
ftr-427	1005	3	purpose	purpose	NOUN
ftr-427	1005	4	of	of	ADP
ftr-427	1005	5	both	both	DET
ftr-427	1005	6	bills	bill	NOUN
ftr-427	1005	7	was	be	AUX
ftr-427	1005	8	“	"	PUNCT
ftr-427	1005	9	[	[	X
ftr-427	1005	10	t]o	t]o	NOUN
ftr-427	1005	11	promote	promote	VERB
ftr-427	1005	12	freedom	freedom	NOUN
ftr-427	1005	13	,	,	PUNCT
ftr-427	1005	14	fairness	fairness	NOUN
ftr-427	1005	15	,	,	PUNCT
ftr-427	1005	16	and	and	CCONJ
ftr-427	1005	17	economic	economic	ADJ
ftr-427	1005	18	opportunity	opportunity	NOUN
ftr-427	1005	19	for	for	ADP
ftr-427	1005	20	families	family	NOUN
ftr-427	1005	21	by	by	ADP
ftr-427	1005	22	repealing	repeal	VERB
ftr-427	1005	23	the	the	DET
ftr-427	1005	24	income	income	NOUN
ftr-427	1005	25	tax	tax	NOUN
ftr-427	1005	26	,	,	PUNCT
ftr-427	1005	27	abolishing	abolish	VERB
ftr-427	1005	28	the	the	DET
ftr-427	1005	29	internal	internal	ADJ
ftr-427	1005	30	revenue	revenue	NOUN
ftr-427	1005	31	service	service	NOUN
ftr-427	1005	32	,	,	PUNCT
ftr-427	1005	33	and	and	CCONJ
ftr-427	1005	34	enacting	enact	VERB
ftr-427	1005	35	a	a	DET
ftr-427	1005	36	national	national	ADJ
ftr-427	1005	37	retail	retail	ADJ
ftr-427	1005	38	sales	sale	NOUN
ftr-427	1005	39	tax	tax	NOUN
ftr-427	1005	40	to	to	PART
ftr-427	1005	41	be	be	AUX
ftr-427	1005	42	administered	administer	VERB
ftr-427	1005	43	primarily	primarily	ADV
ftr-427	1005	44	by	by	ADP
ftr-427	1005	45	the	the	DET
ftr-427	1005	46	states	state	NOUN
ftr-427	1005	47	.	.	PUNCT
ftr-427	1006	1	”233	”233	PROPN
ftr-427	1006	2	consistent	consistent	ADJ
ftr-427	1006	3	with	with	ADP
ftr-427	1006	4	other	other	ADJ
ftr-427	1006	5	election	election	NOUN
ftr-427	1006	6	years	year	NOUN
ftr-427	1006	7	,	,	PUNCT
ftr-427	1006	8	each	each	DET
ftr-427	1006	9	candidate	candidate	NOUN
ftr-427	1006	10	’s	’s	PART
ftr-427	1006	11	platform	platform	NOUN
ftr-427	1006	12	usually	usually	ADV
ftr-427	1006	13	includes	include	VERB
ftr-427	1006	14	modifying	modify	VERB
ftr-427	1006	15	the	the	DET
ftr-427	1006	16	code	code	NOUN
ftr-427	1006	17	.	.	PUNCT
ftr-427	1007	1	whether	whether	SCONJ
ftr-427	1007	2	the	the	DET
ftr-427	1007	3	tax	tax	NOUN
ftr-427	1007	4	platforms	platform	NOUN
ftr-427	1007	5	represent	represent	VERB
ftr-427	1007	6	political	political	ADJ
ftr-427	1007	7	rhetoric	rhetoric	NOUN
ftr-427	1007	8	or	or	CCONJ
ftr-427	1007	9	valid	valid	ADJ
ftr-427	1007	10	proposals	proposal	NOUN
ftr-427	1007	11	,	,	PUNCT
ftr-427	1007	12	they	they	PRON
ftr-427	1007	13	play	play	VERB
ftr-427	1007	14	a	a	DET
ftr-427	1007	15	significant	significant	ADJ
ftr-427	1007	16	role	role	NOUN
ftr-427	1007	17	in	in	ADP
ftr-427	1007	18	enticing	entice	VERB
ftr-427	1007	19	voters	voter	NOUN
ftr-427	1007	20	to	to	PART
ftr-427	1007	21	vote	vote	VERB
ftr-427	1007	22	for	for	ADP
ftr-427	1007	23	a	a	DET
ftr-427	1007	24	particular	particular	ADJ
ftr-427	1007	25	candidate	candidate	NOUN
ftr-427	1007	26	.	.	PUNCT
ftr-427	1008	1	according	accord	VERB
ftr-427	1008	2	to	to	ADP
ftr-427	1008	3	a	a	DET
ftr-427	1008	4	poll	poll	NOUN
ftr-427	1008	5	conducted	conduct	VERB
ftr-427	1008	6	by	by	ADP
ftr-427	1008	7	the	the	DET
ftr-427	1008	8	national	national	PROPN
ftr-427	1008	9	republican	republican	PROPN
ftr-427	1008	10	congressional	congressional	PROPN
ftr-427	1008	11	committee	committee	NOUN
ftr-427	1008	12	,	,	PUNCT
ftr-427	1008	13	69	69	NUM
ftr-427	1008	14	%	%	NOUN
ftr-427	1008	15	of	of	ADP
ftr-427	1008	16	1000	1000	NUM
ftr-427	1008	17	voters	voter	NOUN
ftr-427	1008	18	in	in	ADP
ftr-427	1008	19	41	41	NUM
ftr-427	1008	20	contested	contest	VERB
ftr-427	1008	21	congressional	congressional	ADJ
ftr-427	1008	22	districts	district	NOUN
ftr-427	1008	23	indicated	indicate	VERB
ftr-427	1008	24	that	that	SCONJ
ftr-427	1008	25	they	they	PRON
ftr-427	1008	26	would	would	AUX
ftr-427	1008	27	vote	vote	VERB
ftr-427	1008	28	for	for	ADP
ftr-427	1008	29	candidates	candidate	NOUN
ftr-427	1008	30	who	who	PRON
ftr-427	1008	31	226	226	NUM
ftr-427	1008	32	.	.	PUNCT
ftr-427	1009	1	see	see	VERB
ftr-427	1009	2	bob	bob	PROPN
ftr-427	1009	3	davis	davis	PROPN
ftr-427	1009	4	&	&	CCONJ
ftr-427	1009	5	jacob	jacob	PROPN
ftr-427	1009	6	m.	m.	PROPN
ftr-427	1009	7	schlesinger	schlesinger	PROPN
ftr-427	1009	8	,	,	PUNCT
ftr-427	1009	9	clinton	clinton	PROPN
ftr-427	1009	10	vetoes	veto	VERB
ftr-427	1009	11	$	$	SYM
ftr-427	1009	12	792	792	NUM
ftr-427	1009	13	billion	billion	NUM
ftr-427	1009	14	tax	tax	NOUN
ftr-427	1009	15	cut	cut	NOUN
ftr-427	1009	16	,	,	PUNCT
ftr-427	1009	17	seeks	seek	VERB
ftr-427	1009	18	to	to	PART
ftr-427	1009	19	lure	lure	VERB
ftr-427	1009	20	gop	gop	PROPN
ftr-427	1009	21	toward	toward	ADP
ftr-427	1009	22	compromise	compromise	NOUN
ftr-427	1009	23	,	,	PUNCT
ftr-427	1009	24	wall	wall	PROPN
ftr-427	1009	25	st	st	PROPN
ftr-427	1009	26	.	.	PROPN
ftr-427	1009	27	j.	j.	PROPN
ftr-427	1009	28	,	,	PUNCT
ftr-427	1009	29	sept	sept	PROPN
ftr-427	1009	30	.	.	PROPN
ftr-427	1009	31	24	24	NUM
ftr-427	1009	32	,	,	PUNCT
ftr-427	1009	33	1999	1999	NUM
ftr-427	1009	34	,	,	PUNCT
ftr-427	1009	35	at	at	ADP
ftr-427	1009	36	a16	a16	PROPN
ftr-427	1009	37	.	.	PROPN
ftr-427	1010	1	227	227	NUM
ftr-427	1010	2	.	.	PUNCT
ftr-427	1011	1	see	see	VERB
ftr-427	1011	2	david	david	PROPN
ftr-427	1011	3	rogers	rogers	PROPN
ftr-427	1011	4	,	,	PUNCT
ftr-427	1011	5	divided	divide	VERB
ftr-427	1011	6	gop	gop	PROPN
ftr-427	1011	7	leans	lean	NOUN
ftr-427	1011	8	toward	toward	ADP
ftr-427	1011	9	making	make	VERB
ftr-427	1011	10	broad	broad	ADJ
ftr-427	1011	11	spending	spending	NOUN
ftr-427	1011	12	cuts	cut	NOUN
ftr-427	1011	13	at	at	ADP
ftr-427	1011	14	year	year	NOUN
ftr-427	1011	15	’s	’s	PART
ftr-427	1011	16	end	end	NOUN
ftr-427	1011	17	,	,	PUNCT
ftr-427	1011	18	wall	wall	PROPN
ftr-427	1011	19	st	st	PROPN
ftr-427	1011	20	.	.	PROPN
ftr-427	1011	21	j.	j.	PROPN
ftr-427	1011	22	,	,	PUNCT
ftr-427	1011	23	oct	oct	PROPN
ftr-427	1011	24	.	.	PROPN
ftr-427	1011	25	4	4	NUM
ftr-427	1011	26	,	,	PUNCT
ftr-427	1011	27	1999	1999	NUM
ftr-427	1011	28	,	,	PUNCT
ftr-427	1011	29	at	at	ADP
ftr-427	1011	30	a32	a32	PROPN
ftr-427	1011	31	.	.	PUNCT
ftr-427	1012	1	228	228	NUM
ftr-427	1012	2	.	.	PUNCT
ftr-427	1013	1	see	see	VERB
ftr-427	1013	2	i	i	PRON
ftr-427	1013	3	d.	d.	PROPN
ftr-427	1013	4	229	229	NUM
ftr-427	1013	5	.	.	PUNCT
ftr-427	1014	1	h.r	h.r	PROPN
ftr-427	1014	2	.	.	PROPN
ftr-427	1014	3	1467	1467	NUM
ftr-427	1014	4	,	,	PUNCT
ftr-427	1014	5	106th	106th	ADJ
ftr-427	1014	6	cong	cong	NOUN
ftr-427	1014	7	.	.	PUNCT
ftr-427	1015	1	(	(	PUNCT
ftr-427	1015	2	1999	1999	NUM
ftr-427	1015	3	)	)	PUNCT
ftr-427	1015	4	.	.	PUNCT
ftr-427	1016	1	230	230	NUM
ftr-427	1016	2	.	.	PUNCT
ftr-427	1016	3	h.r	h.r	PROPN
ftr-427	1016	4	.	.	PROPN
ftr-427	1016	5	2525	2525	NUM
ftr-427	1016	6	,	,	PUNCT
ftr-427	1016	7	106th	106th	ADJ
ftr-427	1016	8	cong	cong	NOUN
ftr-427	1016	9	.	.	PUNCT
ftr-427	1017	1	(	(	PUNCT
ftr-427	1017	2	1999	1999	NUM
ftr-427	1017	3	)	)	PUNCT
ftr-427	1017	4	.	.	PUNCT
ftr-427	1018	1	231	231	NUM
ftr-427	1018	2	.	.	PUNCT
ftr-427	1019	1	h.r	h.r	PROPN
ftr-427	1019	2	.	.	PROPN
ftr-427	1019	3	1467	1467	NUM
ftr-427	1019	4	,	,	PUNCT
ftr-427	1019	5	106th	106th	ADJ
ftr-427	1019	6	cong	cong	NOUN
ftr-427	1019	7	.	.	PUNCT
ftr-427	1020	1	(	(	PUNCT
ftr-427	1020	2	1999	1999	NUM
ftr-427	1020	3	)	)	PUNCT
ftr-427	1020	4	.	.	PUNCT
ftr-427	1021	1	232	232	X
ftr-427	1021	2	.	.	PUNCT
ftr-427	1022	1	h.r	h.r	PROPN
ftr-427	1022	2	.	.	PROPN
ftr-427	1022	3	2525	2525	NUM
ftr-427	1022	4	,	,	PUNCT
ftr-427	1022	5	106th	106th	ADJ
ftr-427	1022	6	cong	cong	NOUN
ftr-427	1022	7	.	.	PUNCT
ftr-427	1023	1	(	(	PUNCT
ftr-427	1023	2	1999	1999	NUM
ftr-427	1023	3	)	)	PUNCT
ftr-427	1023	4	.	.	PUNCT
ftr-427	1024	1	under	under	ADP
ftr-427	1024	2	the	the	DET
ftr-427	1024	3	bill	bill	NOUN
ftr-427	1024	4	,	,	PUNCT
ftr-427	1024	5	the	the	DET
ftr-427	1024	6	23	23	NUM
ftr-427	1024	7	%	%	NOUN
ftr-427	1024	8	figure	figure	NOUN
ftr-427	1024	9	is	be	AUX
ftr-427	1024	10	only	only	ADV
ftr-427	1024	11	in	in	ADP
ftr-427	1024	12	place	place	NOUN
ftr-427	1024	13	during	during	ADP
ftr-427	1024	14	the	the	DET
ftr-427	1024	15	year	year	NOUN
ftr-427	1024	16	2001	2001	NUM
ftr-427	1024	17	.	.	PUNCT
ftr-427	1025	1	after	after	ADP
ftr-427	1025	2	that	that	DET
ftr-427	1025	3	year	year	NOUN
ftr-427	1025	4	,	,	PUNCT
ftr-427	1025	5	the	the	DET
ftr-427	1025	6	bill	bill	NOUN
ftr-427	1025	7	sets	set	VERB
ftr-427	1025	8	out	out	ADP
ftr-427	1025	9	a	a	DET
ftr-427	1025	10	formula	formula	NOUN
ftr-427	1025	11	to	to	PART
ftr-427	1025	12	determine	determine	VERB
ftr-427	1025	13	the	the	DET
ftr-427	1025	14	tax	tax	NOUN
ftr-427	1025	15	rate	rate	NOUN
ftr-427	1025	16	.	.	PUNCT
ftr-427	1026	1	see	see	VERB
ftr-427	1026	2	i	i	PRON
ftr-427	1026	3	d.	d.	PROPN
ftr-427	1026	4	,	,	PUNCT
ftr-427	1026	5	§	§	PROPN
ftr-427	1026	6	101(b)(2	101(b)(2	NUM
ftr-427	1026	7	)	)	PUNCT
ftr-427	1026	8	&	&	CCONJ
ftr-427	1026	9	(	(	PUNCT
ftr-427	1026	10	3	3	NUM
ftr-427	1026	11	)	)	PUNCT
ftr-427	1026	12	(	(	PUNCT
ftr-427	1026	13	1999	1999	NUM
ftr-427	1026	14	)	)	PUNCT
ftr-427	1026	15	.	.	PUNCT
ftr-427	1027	1	233	233	NUM
ftr-427	1027	2	.	.	PUNCT
ftr-427	1028	1	see	see	VERB
ftr-427	1028	2	h.r	h.r	PROPN
ftr-427	1028	3	.	.	PROPN
ftr-427	1028	4	2467	2467	NUM
ftr-427	1028	5	,	,	PUNCT
ftr-427	1028	6	106th	106th	ADJ
ftr-427	1028	7	cong	cong	NOUN
ftr-427	1028	8	.	.	PUNCT
ftr-427	1029	1	(	(	PUNCT
ftr-427	1029	2	1999	1999	NUM
ftr-427	1029	3	)	)	PUNCT
ftr-427	1029	4	and	and	CCONJ
ftr-427	1029	5	h.r	h.r	PROPN
ftr-427	1029	6	.	.	PROPN
ftr-427	1029	7	2525	2525	NUM
ftr-427	1029	8	,	,	PUNCT
ftr-427	1029	9	106th	106th	ADJ
ftr-427	1029	10	cong	cong	NOUN
ftr-427	1029	11	.	.	PUNCT
ftr-427	1030	1	(	(	PUNCT
ftr-427	1030	2	1999	1999	NUM
ftr-427	1030	3	)	)	PUNCT
ftr-427	1030	4	.	.	PUNCT
ftr-427	1031	1	2001	2001	NUM
ftr-427	1031	2	]	]	PUNCT
ftr-427	1032	1	the	the	DET
ftr-427	1032	2	widening	widen	VERB
ftr-427	1032	3	gap	gap	NOUN
ftr-427	1032	4	under	under	ADP
ftr-427	1032	5	the	the	DET
ftr-427	1032	6	internal	internal	ADJ
ftr-427	1032	7	revenue	revenue	NOUN
ftr-427	1032	8	code	code	PROPN
ftr-427	1032	9	39	39	NUM
ftr-427	1032	10	supported	support	VERB
ftr-427	1032	11	the	the	DET
ftr-427	1032	12	marriage	marriage	NOUN
ftr-427	1032	13	penalty	penalty	NOUN
ftr-427	1032	14	relief	relief	NOUN
ftr-427	1032	15	plan	plan	NOUN
ftr-427	1032	16	recently	recently	ADV
ftr-427	1032	17	passed	pass	VERB
ftr-427	1032	18	by	by	ADP
ftr-427	1032	19	the	the	DET
ftr-427	1032	20	house.234	house.234	PROPN
ftr-427	1032	21	representative	representative	NOUN
ftr-427	1032	22	charlie	charlie	PROPN
ftr-427	1032	23	stenholm	stenholm	PROPN
ftr-427	1032	24	,	,	PUNCT
ftr-427	1032	25	a	a	DET
ftr-427	1032	26	conservative	conservative	ADJ
ftr-427	1032	27	democrat	democrat	PROPN
ftr-427	1032	28	from	from	ADP
ftr-427	1032	29	texas	texas	PROPN
ftr-427	1032	30	,	,	PUNCT
ftr-427	1032	31	stated	state	VERB
ftr-427	1032	32	“	"	PUNCT
ftr-427	1032	33	[	[	X
ftr-427	1032	34	t]his	t]his	X
ftr-427	1032	35	is	be	AUX
ftr-427	1032	36	nothing	nothing	PRON
ftr-427	1032	37	more	more	ADJ
ftr-427	1032	38	than	than	ADP
ftr-427	1032	39	a	a	DET
ftr-427	1032	40	political	political	ADJ
ftr-427	1032	41	document	document	NOUN
ftr-427	1032	42	that	that	PRON
ftr-427	1032	43	is	be	AUX
ftr-427	1032	44	clearly	clearly	ADV
ftr-427	1032	45	an	an	DET
ftr-427	1032	46	effort	effort	NOUN
ftr-427	1032	47	to	to	PART
ftr-427	1032	48	push	push	VERB
ftr-427	1032	49	a	a	DET
ftr-427	1032	50	touchy	touchy	ADJ
ftr-427	1032	51	-	-	PUNCT
ftr-427	1032	52	feely	feely	ADV
ftr-427	1032	53	tax	tax	NOUN
ftr-427	1032	54	cut	cut	NOUN
ftr-427	1032	55	.	.	PUNCT
ftr-427	1032	56	”	"	PUNCT
ftr-427	1033	1	presidential	presidential	ADJ
ftr-427	1033	2	candidates	candidate	NOUN
ftr-427	1033	3	had	have	AUX
ftr-427	1033	4	proposed	propose	VERB
ftr-427	1033	5	more235	more235	PROPN
ftr-427	1033	6	aggressive	aggressive	ADJ
ftr-427	1033	7	tax	tax	NOUN
ftr-427	1033	8	cuts	cut	NOUN
ftr-427	1033	9	than	than	ADP
ftr-427	1033	10	the	the	DET
ftr-427	1033	11	tax	tax	NOUN
ftr-427	1033	12	package	package	NOUN
ftr-427	1033	13	that	that	PRON
ftr-427	1033	14	was	be	AUX
ftr-427	1033	15	vetoed	veto	VERB
ftr-427	1033	16	by	by	ADP
ftr-427	1033	17	former	former	ADJ
ftr-427	1033	18	president	president	PROPN
ftr-427	1033	19	clinton	clinton	PROPN
ftr-427	1033	20	.	.	PUNCT
ftr-427	1034	1	republican	republican	ADJ
ftr-427	1034	2	presidential	presidential	ADJ
ftr-427	1034	3	candidate	candidate	NOUN
ftr-427	1034	4	gary	gary	PROPN
ftr-427	1034	5	bauer	bauer	PROPN
ftr-427	1034	6	proposed	propose	VERB
ftr-427	1034	7	a	a	DET
ftr-427	1034	8	16	16	NUM
ftr-427	1034	9	%	%	NOUN
ftr-427	1034	10	flat	flat	ADJ
ftr-427	1034	11	-	-	PUNCT
ftr-427	1034	12	tax	tax	NOUN
ftr-427	1034	13	on	on	ADP
ftr-427	1034	14	individuals	individual	NOUN
ftr-427	1034	15	and	and	CCONJ
ftr-427	1034	16	corporations	corporation	NOUN
ftr-427	1034	17	.	.	PUNCT
ftr-427	1035	1	president	president	PROPN
ftr-427	1035	2	george	george	PROPN
ftr-427	1035	3	w.	w.	PROPN
ftr-427	1035	4	bush	bush	PROPN
ftr-427	1035	5	proposed	propose	VERB
ftr-427	1035	6	a	a	DET
ftr-427	1035	7	$	$	SYM
ftr-427	1035	8	483236	483236	NUM
ftr-427	1035	9	billion	billion	NUM
ftr-427	1035	10	tax	tax	NOUN
ftr-427	1035	11	cut	cut	NOUN
ftr-427	1035	12	over	over	ADP
ftr-427	1035	13	a	a	DET
ftr-427	1035	14	five	five	NUM
ftr-427	1035	15	-	-	PUNCT
ftr-427	1035	16	year	year	NOUN
ftr-427	1035	17	period	period	NOUN
ftr-427	1035	18	and	and	CCONJ
ftr-427	1035	19	now	now	ADV
ftr-427	1035	20	proposes	propose	VERB
ftr-427	1035	21	a	a	DET
ftr-427	1035	22	$	$	SYM
ftr-427	1035	23	1.6	1.6	NUM
ftr-427	1035	24	trillion	trillion	NUM
ftr-427	1035	25	tax	tax	NOUN
ftr-427	1035	26	cut237	cut237	PROPN
ftr-427	1035	27	over	over	ADP
ftr-427	1035	28	a	a	DET
ftr-427	1035	29	ten	ten	NUM
ftr-427	1035	30	year	year	NOUN
ftr-427	1035	31	period	period	NOUN
ftr-427	1035	32	.	.	PUNCT
ftr-427	1036	1	a	a	DET
ftr-427	1036	2	significant	significant	ADJ
ftr-427	1036	3	component	component	NOUN
ftr-427	1036	4	of	of	ADP
ftr-427	1036	5	president	president	PROPN
ftr-427	1036	6	bush	bush	PROPN
ftr-427	1036	7	’s	’s	PART
ftr-427	1036	8	proposal	proposal	NOUN
ftr-427	1036	9	was	be	AUX
ftr-427	1036	10	the	the	DET
ftr-427	1036	11	implementation	implementation	NOUN
ftr-427	1036	12	of	of	ADP
ftr-427	1036	13	four	four	NUM
ftr-427	1036	14	flatter	flatter	ADJ
ftr-427	1036	15	marginal	marginal	ADJ
ftr-427	1036	16	rates	rate	NOUN
ftr-427	1036	17	ranging	range	VERB
ftr-427	1036	18	from	from	ADP
ftr-427	1036	19	10	10	NUM
ftr-427	1036	20	%	%	NOUN
ftr-427	1036	21	to	to	PART
ftr-427	1036	22	33	33	NUM
ftr-427	1036	23	%	%	NOUN
ftr-427	1036	24	replacing	replace	VERB
ftr-427	1036	25	the	the	DET
ftr-427	1036	26	current	current	ADJ
ftr-427	1036	27	five	five	NUM
ftr-427	1036	28	marginal	marginal	ADJ
ftr-427	1036	29	rates	rate	NOUN
ftr-427	1036	30	ranging	range	VERB
ftr-427	1036	31	from	from	ADP
ftr-427	1036	32	15	15	NUM
ftr-427	1036	33	%	%	NOUN
ftr-427	1036	34	to	to	ADP
ftr-427	1036	35	39.6	39.6	NUM
ftr-427	1036	36	%	%	NOUN
ftr-427	1036	37	.	.	PUNCT
ftr-427	1037	1	for238	for238	ADJ
ftr-427	1037	2	single	single	ADJ
ftr-427	1037	3	taxpayers	taxpayer	NOUN
ftr-427	1037	4	,	,	PUNCT
ftr-427	1037	5	the	the	DET
ftr-427	1037	6	10	10	NUM
ftr-427	1037	7	%	%	NOUN
ftr-427	1037	8	rate	rate	NOUN
ftr-427	1037	9	would	would	AUX
ftr-427	1037	10	apply	apply	VERB
ftr-427	1037	11	to	to	ADP
ftr-427	1037	12	taxable	taxable	ADJ
ftr-427	1037	13	income	income	NOUN
ftr-427	1037	14	up	up	ADP
ftr-427	1037	15	to	to	PART
ftr-427	1037	16	$	$	SYM
ftr-427	1037	17	6,000	6,000	NUM
ftr-427	1037	18	and	and	CCONJ
ftr-427	1037	19	for	for	ADP
ftr-427	1037	20	married	married	ADJ
ftr-427	1037	21	taxpayers	taxpayer	NOUN
ftr-427	1037	22	,	,	PUNCT
ftr-427	1037	23	the	the	DET
ftr-427	1037	24	10	10	NUM
ftr-427	1037	25	%	%	NOUN
ftr-427	1037	26	rate	rate	NOUN
ftr-427	1037	27	would	would	AUX
ftr-427	1037	28	apply	apply	VERB
ftr-427	1037	29	to	to	ADP
ftr-427	1037	30	the	the	DET
ftr-427	1037	31	first	first	ADJ
ftr-427	1037	32	$	$	SYM
ftr-427	1037	33	12,000	12,000	NUM
ftr-427	1037	34	.	.	PUNCT
ftr-427	1038	1	under	under	ADP
ftr-427	1038	2	president	president	PROPN
ftr-427	1038	3	bush	bush	PROPN
ftr-427	1038	4	’s	’s	PART
ftr-427	1038	5	proposal	proposal	NOUN
ftr-427	1038	6	,	,	PUNCT
ftr-427	1038	7	taxpayers	taxpayer	NOUN
ftr-427	1038	8	currently	currently	ADV
ftr-427	1038	9	taxed	tax	VERB
ftr-427	1038	10	at	at	ADP
ftr-427	1038	11	the	the	DET
ftr-427	1038	12	36	36	NUM
ftr-427	1038	13	%	%	NOUN
ftr-427	1038	14	and	and	CCONJ
ftr-427	1038	15	39.6	39.6	NUM
ftr-427	1038	16	%	%	NOUN
ftr-427	1038	17	rates	rate	NOUN
ftr-427	1038	18	would	would	AUX
ftr-427	1038	19	be	be	AUX
ftr-427	1038	20	taxed	tax	VERB
ftr-427	1038	21	at	at	ADP
ftr-427	1038	22	a	a	DET
ftr-427	1038	23	33	33	NUM
ftr-427	1038	24	%	%	NOUN
ftr-427	1038	25	marginal	marginal	ADJ
ftr-427	1038	26	rate	rate	NOUN
ftr-427	1038	27	.	.	PUNCT
ftr-427	1039	1	former	former	ADJ
ftr-427	1039	2	presidential	presidential	ADJ
ftr-427	1039	3	candidate239	candidate239	PROPN
ftr-427	1039	4	senator	senator	NOUN
ftr-427	1039	5	john	john	PROPN
ftr-427	1039	6	mccain	mccain	PROPN
ftr-427	1039	7	of	of	ADP
ftr-427	1039	8	arizona	arizona	PROPN
ftr-427	1039	9	had	have	AUX
ftr-427	1039	10	proposed	propose	VERB
ftr-427	1039	11	a	a	DET
ftr-427	1039	12	$	$	SYM
ftr-427	1039	13	240	240	NUM
ftr-427	1039	14	billion	billion	NUM
ftr-427	1039	15	tax	tax	NOUN
ftr-427	1039	16	cut	cut	NOUN
ftr-427	1039	17	over	over	ADP
ftr-427	1039	18	a	a	DET
ftr-427	1039	19	five	five	NUM
ftr-427	1039	20	-	-	PUNCT
ftr-427	1039	21	year	year	NOUN
ftr-427	1039	22	period	period	NOUN
ftr-427	1039	23	that	that	PRON
ftr-427	1039	24	expands	expand	VERB
ftr-427	1039	25	the	the	DET
ftr-427	1039	26	15	15	NUM
ftr-427	1039	27	%	%	NOUN
ftr-427	1039	28	tax	tax	NOUN
ftr-427	1039	29	bracket	bracket	NOUN
ftr-427	1039	30	to	to	PART
ftr-427	1039	31	cover	cover	VERB
ftr-427	1039	32	higher	high	ADJ
ftr-427	1039	33	incomes.240	incomes.240	PROPN
ftr-427	1039	34	critics	critic	NOUN
ftr-427	1039	35	of	of	ADP
ftr-427	1039	36	the	the	DET
ftr-427	1039	37	proposal	proposal	NOUN
ftr-427	1039	38	indicate	indicate	VERB
ftr-427	1039	39	that	that	SCONJ
ftr-427	1039	40	preliminary	preliminary	ADJ
ftr-427	1039	41	analysis	analysis	NOUN
ftr-427	1039	42	of	of	ADP
ftr-427	1039	43	the	the	DET
ftr-427	1039	44	proposal	proposal	NOUN
ftr-427	1039	45	showed	show	VERB
ftr-427	1039	46	that	that	SCONJ
ftr-427	1039	47	34.9	34.9	NUM
ftr-427	1039	48	%	%	NOUN
ftr-427	1039	49	of	of	ADP
ftr-427	1039	50	the	the	DET
ftr-427	1039	51	tax	tax	NOUN
ftr-427	1039	52	cuts	cut	NOUN
ftr-427	1039	53	would	would	AUX
ftr-427	1039	54	benefit	benefit	VERB
ftr-427	1039	55	taxpayers	taxpayer	NOUN
ftr-427	1039	56	whose	whose	DET
ftr-427	1039	57	income	income	NOUN
ftr-427	1039	58	was	be	AUX
ftr-427	1039	59	in	in	ADP
ftr-427	1039	60	the	the	DET
ftr-427	1039	61	top	top	ADJ
ftr-427	1039	62	5	5	NUM
ftr-427	1039	63	%	%	NOUN
ftr-427	1039	64	and	and	CCONJ
ftr-427	1039	65	that	that	SCONJ
ftr-427	1039	66	only	only	ADV
ftr-427	1039	67	6.7	6.7	NUM
ftr-427	1039	68	%	%	NOUN
ftr-427	1039	69	of	of	ADP
ftr-427	1039	70	the	the	DET
ftr-427	1039	71	benefits	benefit	NOUN
ftr-427	1039	72	would	would	AUX
ftr-427	1039	73	go	go	VERB
ftr-427	1039	74	to	to	ADP
ftr-427	1039	75	taxpayers	taxpayer	NOUN
ftr-427	1039	76	in	in	ADP
ftr-427	1039	77	the	the	DET
ftr-427	1039	78	bottom	bottom	ADJ
ftr-427	1039	79	60	60	NUM
ftr-427	1039	80	%	%	NOUN
ftr-427	1039	81	income	income	NOUN
ftr-427	1039	82	level	level	NOUN
ftr-427	1039	83	.	.	PUNCT
ftr-427	1040	1	the	the	DET
ftr-427	1040	2	same	same	ADJ
ftr-427	1040	3	critics	critic	NOUN
ftr-427	1040	4	also	also	ADV
ftr-427	1040	5	pointed	point	VERB
ftr-427	1040	6	out	out	ADP
ftr-427	1040	7	that	that	SCONJ
ftr-427	1040	8	president	president	PROPN
ftr-427	1040	9	bush’s241	bush’s241	NOUN
ftr-427	1040	10	proposal	proposal	NOUN
ftr-427	1040	11	would	would	AUX
ftr-427	1040	12	give	give	VERB
ftr-427	1040	13	52.6	52.6	NUM
ftr-427	1040	14	%	%	NOUN
ftr-427	1040	15	of	of	ADP
ftr-427	1040	16	the	the	DET
ftr-427	1040	17	tax	tax	NOUN
ftr-427	1040	18	cuts	cut	NOUN
ftr-427	1040	19	to	to	ADP
ftr-427	1040	20	taxpayers	taxpayer	NOUN
ftr-427	1040	21	in	in	ADP
ftr-427	1040	22	the	the	DET
ftr-427	1040	23	top	top	ADJ
ftr-427	1040	24	5	5	NUM
ftr-427	1040	25	%	%	NOUN
ftr-427	1040	26	level	level	NOUN
ftr-427	1040	27	while	while	SCONJ
ftr-427	1040	28	11	11	NUM
ftr-427	1040	29	%	%	NOUN
ftr-427	1040	30	would	would	AUX
ftr-427	1040	31	benefit	benefit	VERB
ftr-427	1040	32	taxpayers	taxpayer	NOUN
ftr-427	1040	33	in	in	ADP
ftr-427	1040	34	the	the	DET
ftr-427	1040	35	bottom	bottom	ADJ
ftr-427	1040	36	60	60	NUM
ftr-427	1040	37	%	%	NOUN
ftr-427	1040	38	income	income	NOUN
ftr-427	1040	39	level	level	NOUN
ftr-427	1040	40	.	.	PUNCT
ftr-427	1041	1	former242	former242	PROPN
ftr-427	1041	2	democratic	democratic	ADJ
ftr-427	1041	3	candidate	candidate	NOUN
ftr-427	1041	4	al	al	PROPN
ftr-427	1041	5	gore	gore	PROPN
ftr-427	1041	6	proposed	propose	VERB
ftr-427	1041	7	a	a	DET
ftr-427	1041	8	$	$	SYM
ftr-427	1041	9	500	500	NUM
ftr-427	1041	10	billion	billion	NUM
ftr-427	1041	11	tax	tax	NOUN
ftr-427	1041	12	cut	cut	NOUN
ftr-427	1041	13	over	over	ADP
ftr-427	1041	14	the	the	DET
ftr-427	1041	15	next	next	ADJ
ftr-427	1041	16	ten	ten	NUM
ftr-427	1041	17	years	year	NOUN
ftr-427	1041	18	.	.	PUNCT
ftr-427	1042	1	mr	mr	PROPN
ftr-427	1042	2	.	.	PROPN
ftr-427	1042	3	al	al	PROPN
ftr-427	1042	4	gore	gore	PROPN
ftr-427	1042	5	’s	’s	PART
ftr-427	1042	6	plan	plan	NOUN
ftr-427	1042	7	was	be	AUX
ftr-427	1042	8	targeted	target	VERB
ftr-427	1042	9	toward	toward	ADP
ftr-427	1042	10	the	the	DET
ftr-427	1042	11	low	low	ADJ
ftr-427	1042	12	-	-	PUNCT
ftr-427	1042	13	income	income	NOUN
ftr-427	1042	14	and	and	CCONJ
ftr-427	1042	15	middle-243	middle-243	NOUN
ftr-427	1042	16	234	234	NUM
ftr-427	1042	17	.	.	PUNCT
ftr-427	1043	1	see	see	VERB
ftr-427	1043	2	jim	jim	PROPN
ftr-427	1043	3	vandehei	vandehei	PROPN
ftr-427	1043	4	,	,	PUNCT
ftr-427	1043	5	house	house	PROPN
ftr-427	1043	6	passes	pass	VERB
ftr-427	1043	7	gop	gop	PROPN
ftr-427	1043	8	marriage	marriage	NOUN
ftr-427	1043	9	tax	tax	NOUN
ftr-427	1043	10	-	-	PUNCT
ftr-427	1043	11	cut	cut	VERB
ftr-427	1043	12	bill	bill	NOUN
ftr-427	1043	13	,	,	PUNCT
ftr-427	1043	14	”	"	PUNCT
ftr-427	1043	15	wall	wall	PROPN
ftr-427	1043	16	st	st	PROPN
ftr-427	1043	17	.	.	PROPN
ftr-427	1043	18	j.	j.	PROPN
ftr-427	1043	19	,	,	PUNCT
ftr-427	1043	20	feb	feb	PROPN
ftr-427	1043	21	.	.	PROPN
ftr-427	1043	22	11	11	NUM
ftr-427	1043	23	,	,	PUNCT
ftr-427	1043	24	2000	2000	NUM
ftr-427	1043	25	,	,	PUNCT
ftr-427	1043	26	at	at	ADP
ftr-427	1043	27	a16	a16	PROPN
ftr-427	1043	28	.	.	PROPN
ftr-427	1043	29	235	235	NUM
ftr-427	1043	30	.	.	PUNCT
ftr-427	1044	1	see	see	VERB
ftr-427	1044	2	i	i	PRON
ftr-427	1044	3	d.	d.	PROPN
ftr-427	1044	4	236	236	NUM
ftr-427	1044	5	.	.	PUNCT
ftr-427	1045	1	see	see	VERB
ftr-427	1045	2	rogers	roger	NOUN
ftr-427	1045	3	,	,	PUNCT
ftr-427	1045	4	supra	supra	PROPN
ftr-427	1045	5	note	note	NOUN
ftr-427	1045	6	226	226	NUM
ftr-427	1045	7	.	.	PUNCT
ftr-427	1046	1	under	under	ADP
ftr-427	1046	2	the	the	DET
ftr-427	1046	3	proposal	proposal	NOUN
ftr-427	1046	4	,	,	PUNCT
ftr-427	1046	5	all	all	DET
ftr-427	1046	6	corporate	corporate	ADJ
ftr-427	1046	7	deductions	deduction	NOUN
ftr-427	1046	8	would	would	AUX
ftr-427	1046	9	be	be	AUX
ftr-427	1046	10	disallowed	disallow	VERB
ftr-427	1046	11	.	.	PUNCT
ftr-427	1047	1	see	see	VERB
ftr-427	1047	2	i	i	PRON
ftr-427	1047	3	d.	d.	PROPN
ftr-427	1047	4	237	237	NUM
ftr-427	1047	5	.	.	PUNCT
ftr-427	1048	1	see	see	VERB
ftr-427	1048	2	jackie	jackie	PROPN
ftr-427	1048	3	calmes	calmes	PROPN
ftr-427	1048	4	,	,	PUNCT
ftr-427	1048	5	bush	bush	PROPN
ftr-427	1048	6	’s	’s	PART
ftr-427	1048	7	tax	tax	NOUN
ftr-427	1048	8	-	-	PUNCT
ftr-427	1048	9	cut	cut	VERB
ftr-427	1048	10	plan	plan	NOUN
ftr-427	1048	11	focuses	focus	VERB
ftr-427	1048	12	on	on	ADP
ftr-427	1048	13	people	people	NOUN
ftr-427	1048	14	at	at	ADP
ftr-427	1048	15	bottom	bottom	NOUN
ftr-427	1048	16	as	as	ADV
ftr-427	1048	17	well	well	ADV
ftr-427	1048	18	as	as	ADP
ftr-427	1048	19	top	top	ADJ
ftr-427	1048	20	,	,	PUNCT
ftr-427	1048	21	and	and	CCONJ
ftr-427	1048	22	comes	come	VERB
ftr-427	1048	23	with	with	ADP
ftr-427	1048	24	hugh	hugh	PROPN
ftr-427	1048	25	price	price	PROPN
ftr-427	1048	26	tag	tag	NOUN
ftr-427	1048	27	,	,	PUNCT
ftr-427	1048	28	wall	wall	PROPN
ftr-427	1048	29	st	st	PROPN
ftr-427	1048	30	.	.	PROPN
ftr-427	1048	31	j.	j.	PROPN
ftr-427	1048	32	,	,	PUNCT
ftr-427	1048	33	dec	dec	PROPN
ftr-427	1048	34	.	.	PROPN
ftr-427	1048	35	1	1	NUM
ftr-427	1048	36	,	,	PUNCT
ftr-427	1048	37	1999	1999	NUM
ftr-427	1048	38	,	,	PUNCT
ftr-427	1048	39	at	at	ADP
ftr-427	1048	40	a28	a28	PROPN
ftr-427	1048	41	.	.	PROPN
ftr-427	1048	42	238	238	NUM
ftr-427	1048	43	.	.	PUNCT
ftr-427	1049	1	see	see	VERB
ftr-427	1049	2	i	i	PRON
ftr-427	1049	3	d.	d.	PROPN
ftr-427	1049	4	239	239	NUM
ftr-427	1049	5	.	.	PUNCT
ftr-427	1050	1	see	see	VERB
ftr-427	1050	2	i	i	PRON
ftr-427	1050	3	d.	d.	PROPN
ftr-427	1050	4	240	240	NUM
ftr-427	1050	5	.	.	PUNCT
ftr-427	1051	1	richard	richard	PROPN
ftr-427	1051	2	w.	w.	PROPN
ftr-427	1051	3	stevenson	stevenson	PROPN
ftr-427	1051	4	,	,	PUNCT
ftr-427	1051	5	mccain	mccain	PROPN
ftr-427	1051	6	to	to	PART
ftr-427	1051	7	propose	propose	VERB
ftr-427	1051	8	middle	middle	ADJ
ftr-427	1051	9	-	-	PUNCT
ftr-427	1051	10	class	class	NOUN
ftr-427	1051	11	tax	tax	NOUN
ftr-427	1051	12	cut	cut	NOUN
ftr-427	1051	13	and	and	CCONJ
ftr-427	1051	14	private	private	ADJ
ftr-427	1051	15	accounts	account	NOUN
ftr-427	1051	16	within	within	ADP
ftr-427	1051	17	social	social	ADJ
ftr-427	1051	18	security	security	NOUN
ftr-427	1051	19	,	,	PUNCT
ftr-427	1051	20	n.y	n.y	PROPN
ftr-427	1051	21	.	.	PROPN
ftr-427	1051	22	times	times	PROPN
ftr-427	1051	23	,	,	PUNCT
ftr-427	1051	24	jan	jan	PROPN
ftr-427	1051	25	.	.	PROPN
ftr-427	1051	26	11	11	NUM
ftr-427	1051	27	,	,	PUNCT
ftr-427	1051	28	2000	2000	NUM
ftr-427	1051	29	,	,	PUNCT
ftr-427	1051	30	at	at	ADP
ftr-427	1051	31	a21	a21	NOUN
ftr-427	1051	32	.	.	PUNCT
ftr-427	1052	1	under	under	ADP
ftr-427	1052	2	senator	senator	PROPN
ftr-427	1052	3	mccain	mccain	PROPN
ftr-427	1052	4	’s	’s	PART
ftr-427	1052	5	proposal	proposal	NOUN
ftr-427	1052	6	,	,	PUNCT
ftr-427	1052	7	up	up	ADP
ftr-427	1052	8	to	to	PART
ftr-427	1052	9	$	$	SYM
ftr-427	1052	10	70,000	70,000	NUM
ftr-427	1052	11	of	of	ADP
ftr-427	1052	12	taxable	taxable	ADJ
ftr-427	1052	13	income	income	NOUN
ftr-427	1052	14	for	for	ADP
ftr-427	1052	15	married	married	ADJ
ftr-427	1052	16	couples	couple	NOUN
ftr-427	1052	17	filing	file	VERB
ftr-427	1052	18	joint	joint	ADJ
ftr-427	1052	19	returns	return	NOUN
ftr-427	1052	20	and	and	CCONJ
ftr-427	1052	21	$	$	SYM
ftr-427	1052	22	35,000	35,000	NUM
ftr-427	1052	23	for	for	ADP
ftr-427	1052	24	single	single	ADJ
ftr-427	1052	25	taxpayers	taxpayer	NOUN
ftr-427	1052	26	would	would	AUX
ftr-427	1052	27	be	be	AUX
ftr-427	1052	28	subject	subject	ADJ
ftr-427	1052	29	to	to	ADP
ftr-427	1052	30	the	the	DET
ftr-427	1052	31	lowest	low	ADJ
ftr-427	1052	32	tax	tax	NOUN
ftr-427	1052	33	bracket	bracket	NOUN
ftr-427	1052	34	of	of	ADP
ftr-427	1052	35	15	15	NUM
ftr-427	1052	36	%	%	NOUN
ftr-427	1052	37	.	.	PUNCT
ftr-427	1053	1	currently	currently	ADV
ftr-427	1053	2	,	,	PUNCT
ftr-427	1053	3	the	the	DET
ftr-427	1053	4	ceiling	ceiling	NOUN
ftr-427	1053	5	for	for	ADP
ftr-427	1053	6	the	the	DET
ftr-427	1053	7	15	15	NUM
ftr-427	1053	8	%	%	NOUN
ftr-427	1053	9	tax	tax	NOUN
ftr-427	1053	10	bracket	bracket	NOUN
ftr-427	1053	11	is	be	AUX
ftr-427	1053	12	$	$	SYM
ftr-427	1053	13	36,900	36,900	NUM
ftr-427	1053	14	for	for	ADP
ftr-427	1053	15	married	married	ADJ
ftr-427	1053	16	couples	couple	NOUN
ftr-427	1053	17	filing	file	VERB
ftr-427	1053	18	joint	joint	ADJ
ftr-427	1053	19	returns	return	NOUN
ftr-427	1053	20	and	and	CCONJ
ftr-427	1053	21	$	$	SYM
ftr-427	1053	22	22,100	22,100	NUM
ftr-427	1053	23	for	for	ADP
ftr-427	1053	24	single	single	ADJ
ftr-427	1053	25	taxpayers	taxpayer	NOUN
ftr-427	1053	26	.	.	PUNCT
ftr-427	1054	1	see	see	VERB
ftr-427	1054	2	irc	irc	PROPN
ftr-427	1054	3	§	§	PROPN
ftr-427	1054	4	1(a	1(a	NUM
ftr-427	1054	5	)	)	PUNCT
ftr-427	1054	6	and	and	CCONJ
ftr-427	1054	7	(	(	PUNCT
ftr-427	1054	8	c	c	NOUN
ftr-427	1054	9	)	)	PUNCT
ftr-427	1054	10	.	.	PUNCT
ftr-427	1055	1	241	241	X
ftr-427	1055	2	.	.	PUNCT
ftr-427	1056	1	see	see	PROPN
ftr-427	1056	2	stevenson	stevenson	PROPN
ftr-427	1056	3	,	,	PUNCT
ftr-427	1056	4	supra	supra	PROPN
ftr-427	1056	5	note	note	PROPN
ftr-427	1056	6	239	239	NUM
ftr-427	1056	7	.	.	PUNCT
ftr-427	1056	8	242	242	NUM
ftr-427	1056	9	.	.	PUNCT
ftr-427	1057	1	see	see	VERB
ftr-427	1057	2	i	i	PRON
ftr-427	1057	3	d.	d.	PROPN
ftr-427	1057	4	243	243	NUM
ftr-427	1057	5	.	.	PUNCT
ftr-427	1058	1	see	see	VERB
ftr-427	1058	2	richard	richard	PROPN
ftr-427	1058	3	w.	w.	PROPN
ftr-427	1058	4	stevenson	stevenson	PROPN
ftr-427	1058	5	,	,	PUNCT
ftr-427	1058	6	democrats	democrats	PROPN
ftr-427	1058	7	drawn	draw	VERB
ftr-427	1058	8	to	to	ADP
ftr-427	1058	9	tax	tax	NOUN
ftr-427	1058	10	cuts	cut	NOUN
ftr-427	1058	11	,	,	PUNCT
ftr-427	1058	12	but	but	CCONJ
ftr-427	1058	13	parties	party	NOUN
ftr-427	1058	14	still	still	ADV
ftr-427	1058	15	split	split	VERB
ftr-427	1058	16	over	over	ADP
ftr-427	1058	17	size	size	NOUN
ftr-427	1058	18	,	,	PUNCT
ftr-427	1058	19	n.y	n.y	PROPN
ftr-427	1058	20	.	.	PROPN
ftr-427	1058	21	times	times	PROPN
ftr-427	1058	22	,	,	PUNCT
ftr-427	1058	23	july	july	PROPN
ftr-427	1058	24	10	10	NUM
ftr-427	1058	25	,	,	PUNCT
ftr-427	1058	26	2000	2000	NUM
ftr-427	1058	27	,	,	PUNCT
ftr-427	1058	28	at	at	ADP
ftr-427	1058	29	a1	a1	NOUN
ftr-427	1058	30	.	.	PROPN
ftr-427	1058	31	40	40	NUM
ftr-427	1058	32	florida	florida	PROPN
ftr-427	1058	33	tax	tax	NOUN
ftr-427	1058	34	review	review	NOUN
ftr-427	1059	1	[	[	X
ftr-427	1059	2	vol	vol	NOUN
ftr-427	1059	3	.	.	PUNCT
ftr-427	1060	1	5:1	5:1	NUM
ftr-427	1060	2	income	income	NOUN
ftr-427	1060	3	taxpayers	taxpayer	NOUN
ftr-427	1060	4	,	,	PUNCT
ftr-427	1060	5	and	and	CCONJ
ftr-427	1060	6	taxpayers	taxpayer	NOUN
ftr-427	1060	7	earning	earn	VERB
ftr-427	1060	8	more	more	ADJ
ftr-427	1060	9	than	than	ADP
ftr-427	1060	10	$	$	SYM
ftr-427	1060	11	100,000	100,000	NUM
ftr-427	1060	12	would	would	AUX
ftr-427	1060	13	see	see	VERB
ftr-427	1060	14	marginal	marginal	ADJ
ftr-427	1060	15	tax	tax	NOUN
ftr-427	1060	16	relief	relief	NOUN
ftr-427	1060	17	.	.	PUNCT
ftr-427	1061	1	with	with	SCONJ
ftr-427	1061	2	the	the	DET
ftr-427	1061	3	election	election	NOUN
ftr-427	1061	4	finally	finally	ADV
ftr-427	1061	5	decided	decide	VERB
ftr-427	1061	6	,	,	PUNCT
ftr-427	1061	7	the	the	DET
ftr-427	1061	8	debate	debate	NOUN
ftr-427	1061	9	shifts	shift	NOUN
ftr-427	1061	10	from244	from244	PROPN
ftr-427	1061	11	election	election	NOUN
ftr-427	1061	12	year	year	NOUN
ftr-427	1061	13	rhetoric	rhetoric	NOUN
ftr-427	1061	14	to	to	ADP
ftr-427	1061	15	serious	serious	ADJ
ftr-427	1061	16	consideration	consideration	NOUN
ftr-427	1061	17	of	of	ADP
ftr-427	1061	18	president	president	PROPN
ftr-427	1061	19	bush	bush	PROPN
ftr-427	1061	20	’s	’s	PART
ftr-427	1061	21	tax	tax	NOUN
ftr-427	1061	22	plan	plan	NOUN
ftr-427	1061	23	.	.	PUNCT
ftr-427	1062	1	while	while	SCONJ
ftr-427	1062	2	it	it	PRON
ftr-427	1062	3	is	be	AUX
ftr-427	1062	4	unlikely	unlikely	ADJ
ftr-427	1062	5	that	that	SCONJ
ftr-427	1062	6	the	the	DET
ftr-427	1062	7	entire	entire	ADJ
ftr-427	1062	8	$	$	SYM
ftr-427	1062	9	1.6	1.6	NUM
ftr-427	1062	10	trillion	trillion	NUM
ftr-427	1062	11	tax	tax	NOUN
ftr-427	1062	12	proposal	proposal	NOUN
ftr-427	1062	13	will	will	AUX
ftr-427	1062	14	become	become	VERB
ftr-427	1062	15	law	law	NOUN
ftr-427	1062	16	,	,	PUNCT
ftr-427	1062	17	it	it	PRON
ftr-427	1062	18	is	be	AUX
ftr-427	1062	19	probable	probable	ADJ
ftr-427	1062	20	congress	congress	PROPN
ftr-427	1062	21	will	will	AUX
ftr-427	1062	22	pass	pass	VERB
ftr-427	1062	23	a	a	DET
ftr-427	1062	24	substantial	substantial	ADJ
ftr-427	1062	25	tax	tax	NOUN
ftr-427	1062	26	-	-	PUNCT
ftr-427	1062	27	cut	cut	NOUN
ftr-427	1062	28	during	during	ADP
ftr-427	1062	29	this	this	DET
ftr-427	1062	30	year	year	NOUN
ftr-427	1062	31	and	and	CCONJ
ftr-427	1062	32	enact	enact	VERB
ftr-427	1062	33	some	some	PRON
ftr-427	1062	34	of	of	ADP
ftr-427	1062	35	the	the	DET
ftr-427	1062	36	president	president	NOUN
ftr-427	1062	37	’s	’s	PART
ftr-427	1062	38	$	$	SYM
ftr-427	1062	39	1.6	1.6	NUM
ftr-427	1062	40	trillion	trillion	NUM
ftr-427	1062	41	tax	tax	NOUN
ftr-427	1062	42	cut	cut	NOUN
ftr-427	1062	43	plan	plan	NOUN
ftr-427	1062	44	.	.	PUNCT
ftr-427	1063	1	the	the	DET
ftr-427	1063	2	endorsement	endorsement	NOUN
ftr-427	1063	3	of	of	ADP
ftr-427	1063	4	alan	alan	PROPN
ftr-427	1063	5	greenspan	greenspan	PROPN
ftr-427	1063	6	,	,	PUNCT
ftr-427	1063	7	the	the	DET
ftr-427	1063	8	federal	federal	PROPN
ftr-427	1063	9	reserve	reserve	PROPN
ftr-427	1063	10	board	board	PROPN
ftr-427	1063	11	’s	’s	PART
ftr-427	1063	12	chairperson	chairperson	NOUN
ftr-427	1063	13	,	,	PUNCT
ftr-427	1063	14	to	to	ADP
ftr-427	1063	15	a	a	DET
ftr-427	1063	16	tax	tax	NOUN
ftr-427	1063	17	cut	cut	NOUN
ftr-427	1063	18	increases	increase	VERB
ftr-427	1063	19	the	the	DET
ftr-427	1063	20	likelihood	likelihood	NOUN
ftr-427	1063	21	of	of	ADP
ftr-427	1063	22	tax	tax	NOUN
ftr-427	1063	23	relief	relief	NOUN
ftr-427	1063	24	.	.	PUNCT
ftr-427	1064	1	the	the	DET
ftr-427	1064	2	only	only	ADJ
ftr-427	1064	3	significant	significant	ADJ
ftr-427	1064	4	issue	issue	NOUN
ftr-427	1064	5	remaining	remain	VERB
ftr-427	1064	6	is	be	AUX
ftr-427	1064	7	whether	whether	SCONJ
ftr-427	1064	8	the245	the245	PROPN
ftr-427	1064	9	tax	tax	NOUN
ftr-427	1064	10	cut	cut	NOUN
ftr-427	1064	11	will	will	AUX
ftr-427	1064	12	safeguard	safeguard	VERB
ftr-427	1064	13	the	the	DET
ftr-427	1064	14	progressive	progressive	ADJ
ftr-427	1064	15	tax	tax	NOUN
ftr-427	1064	16	structure	structure	NOUN
ftr-427	1064	17	or	or	CCONJ
ftr-427	1064	18	whether	whether	SCONJ
ftr-427	1064	19	it	it	PRON
ftr-427	1064	20	will	will	AUX
ftr-427	1064	21	continue	continue	VERB
ftr-427	1064	22	the	the	DET
ftr-427	1064	23	trend	trend	NOUN
ftr-427	1064	24	of	of	ADP
ftr-427	1064	25	eroding	erode	VERB
ftr-427	1064	26	the	the	DET
ftr-427	1064	27	progressive	progressive	ADJ
ftr-427	1064	28	tax	tax	NOUN
ftr-427	1064	29	structure	structure	NOUN
ftr-427	1064	30	.	.	PUNCT
ftr-427	1065	1	iv	iv	X
ftr-427	1065	2	.	.	PUNCT
ftr-427	1065	3	progressive	progressive	ADJ
ftr-427	1065	4	taxation	taxation	NOUN
ftr-427	1065	5	in	in	ADP
ftr-427	1065	6	today	today	NOUN
ftr-427	1065	7	’s	’s	PART
ftr-427	1065	8	society	society	NOUN
ftr-427	1065	9	a.	a.	NOUN
ftr-427	1065	10	the	the	DET
ftr-427	1065	11	renewed	renew	VERB
ftr-427	1065	12	need	need	NOUN
ftr-427	1065	13	for	for	ADP
ftr-427	1065	14	progressive	progressive	ADJ
ftr-427	1065	15	taxation	taxation	NOUN
ftr-427	1065	16	in	in	ADP
ftr-427	1065	17	a	a	DET
ftr-427	1065	18	recent	recent	ADJ
ftr-427	1065	19	article	article	NOUN
ftr-427	1065	20	,	,	PUNCT
ftr-427	1065	21	professor	professor	NOUN
ftr-427	1065	22	michael	michael	PROPN
ftr-427	1065	23	a.	a.	PROPN
ftr-427	1065	24	livingston	livingston	PROPN
ftr-427	1065	25	stated	state	VERB
ftr-427	1065	26	that	that	SCONJ
ftr-427	1065	27	any	any	DET
ftr-427	1065	28	progressivity	progressivity	NOUN
ftr-427	1065	29	research	research	NOUN
ftr-427	1065	30	should	should	AUX
ftr-427	1065	31	address	address	VERB
ftr-427	1065	32	topics	topic	NOUN
ftr-427	1065	33	such	such	ADJ
ftr-427	1065	34	as	as	ADP
ftr-427	1065	35	impact	impact	NOUN
ftr-427	1065	36	of	of	ADP
ftr-427	1065	37	tax	tax	NOUN
ftr-427	1065	38	legislation	legislation	NOUN
ftr-427	1065	39	and	and	CCONJ
ftr-427	1065	40	tax	tax	NOUN
ftr-427	1065	41	rates	rate	NOUN
ftr-427	1065	42	on	on	ADP
ftr-427	1065	43	women	woman	NOUN
ftr-427	1065	44	and	and	CCONJ
ftr-427	1065	45	minority	minority	NOUN
ftr-427	1065	46	taxpayers	taxpayer	NOUN
ftr-427	1065	47	.	.	PUNCT
ftr-427	1066	1	empirical	empirical	ADJ
ftr-427	1066	2	data	datum	NOUN
ftr-427	1066	3	establishes246	establishes246	PROPN
ftr-427	1066	4	that	that	SCONJ
ftr-427	1066	5	many	many	ADJ
ftr-427	1066	6	women	woman	NOUN
ftr-427	1066	7	and	and	CCONJ
ftr-427	1066	8	minorities	minority	NOUN
ftr-427	1066	9	are	be	AUX
ftr-427	1066	10	living	live	VERB
ftr-427	1066	11	below	below	ADP
ftr-427	1066	12	the	the	DET
ftr-427	1066	13	poverty	poverty	NOUN
ftr-427	1066	14	threshold	threshold	NOUN
ftr-427	1066	15	.	.	PUNCT
ftr-427	1067	1	the	the	DET
ftr-427	1067	2	poverty	poverty	NOUN
ftr-427	1067	3	threshold	threshold	NOUN
ftr-427	1067	4	for	for	ADP
ftr-427	1067	5	a	a	DET
ftr-427	1067	6	family	family	NOUN
ftr-427	1067	7	of	of	ADP
ftr-427	1067	8	four	four	NUM
ftr-427	1067	9	was	be	AUX
ftr-427	1067	10	$	$	SYM
ftr-427	1067	11	16,660	16,660	NUM
ftr-427	1067	12	in	in	ADP
ftr-427	1067	13	1998	1998	NUM
ftr-427	1067	14	.	.	PUNCT
ftr-427	1068	1	at	at	ADP
ftr-427	1068	2	that	that	DET
ftr-427	1068	3	time	time	NOUN
ftr-427	1068	4	,	,	PUNCT
ftr-427	1068	5	the247	the247	ADJ
ftr-427	1068	6	poverty	poverty	NOUN
ftr-427	1068	7	rate	rate	NOUN
ftr-427	1068	8	was	be	AUX
ftr-427	1068	9	12.7	12.7	NUM
ftr-427	1068	10	%	%	NOUN
ftr-427	1068	11	,	,	PUNCT
ftr-427	1068	12	and	and	CCONJ
ftr-427	1068	13	the	the	DET
ftr-427	1068	14	total	total	ADJ
ftr-427	1068	15	number	number	NOUN
ftr-427	1068	16	of	of	ADP
ftr-427	1068	17	families	family	NOUN
ftr-427	1068	18	living	live	VERB
ftr-427	1068	19	below	below	ADP
ftr-427	1068	20	the	the	DET
ftr-427	1068	21	poverty	poverty	NOUN
ftr-427	1068	22	level	level	NOUN
ftr-427	1068	23	was	be	AUX
ftr-427	1068	24	34.5	34.5	NUM
ftr-427	1068	25	million	million	NUM
ftr-427	1068	26	.	.	PUNCT
ftr-427	1069	1	although	although	SCONJ
ftr-427	1069	2	the	the	DET
ftr-427	1069	3	percentage	percentage	NOUN
ftr-427	1069	4	of	of	ADP
ftr-427	1069	5	people	people	NOUN
ftr-427	1069	6	living248	living248	VERB
ftr-427	1069	7	below	below	ADP
ftr-427	1069	8	the	the	DET
ftr-427	1069	9	poverty	poverty	NOUN
ftr-427	1069	10	line	line	NOUN
ftr-427	1069	11	is	be	AUX
ftr-427	1069	12	generally	generally	ADV
ftr-427	1069	13	shrinking	shrink	VERB
ftr-427	1069	14	,	,	PUNCT
ftr-427	1069	15	the	the	DET
ftr-427	1069	16	disparity	disparity	NOUN
ftr-427	1069	17	between	between	ADP
ftr-427	1069	18	the249	the249	PROPN
ftr-427	1069	19	wealthy	wealthy	ADJ
ftr-427	1069	20	and	and	CCONJ
ftr-427	1069	21	the	the	DET
ftr-427	1069	22	poor	poor	ADJ
ftr-427	1069	23	has	have	AUX
ftr-427	1069	24	steadily	steadily	ADV
ftr-427	1069	25	increased	increase	VERB
ftr-427	1069	26	since	since	SCONJ
ftr-427	1069	27	1967	1967	NUM
ftr-427	1069	28	.	.	PUNCT
ftr-427	1070	1	244	244	NUM
ftr-427	1070	2	.	.	PUNCT
ftr-427	1071	1	see	see	VERB
ftr-427	1071	2	john	john	PROPN
ftr-427	1071	3	d.	d.	PROPN
ftr-427	1071	4	mckinnon	mckinnon	PROPN
ftr-427	1071	5	,	,	PUNCT
ftr-427	1071	6	pocketbook	pocketbook	NOUN
ftr-427	1071	7	politics	politic	NOUN
ftr-427	1071	8	:	:	PUNCT
ftr-427	1071	9	how	how	SCONJ
ftr-427	1071	10	plans	plan	NOUN
ftr-427	1071	11	would	would	AUX
ftr-427	1071	12	affect	affect	VERB
ftr-427	1071	13	you	you	PRON
ftr-427	1071	14	,	,	PUNCT
ftr-427	1071	15	wall	wall	PROPN
ftr-427	1071	16	st	st	PROPN
ftr-427	1071	17	.	.	PROPN
ftr-427	1071	18	j.	j.	PROPN
ftr-427	1071	19	,	,	PUNCT
ftr-427	1071	20	oct	oct	PROPN
ftr-427	1071	21	.	.	PROPN
ftr-427	1071	22	4	4	NUM
ftr-427	1071	23	,	,	PUNCT
ftr-427	1071	24	2000	2000	NUM
ftr-427	1071	25	,	,	PUNCT
ftr-427	1071	26	at	at	ADP
ftr-427	1071	27	c1	c1	NOUN
ftr-427	1071	28	.	.	PUNCT
ftr-427	1072	1	245	245	NUM
ftr-427	1072	2	.	.	PUNCT
ftr-427	1073	1	david	david	PROPN
ftr-427	1073	2	e.	e.	PROPN
ftr-427	1073	3	sanger	sanger	PROPN
ftr-427	1073	4	,	,	PUNCT
ftr-427	1073	5	the	the	DET
ftr-427	1073	6	president	president	NOUN
ftr-427	1073	7	’s	’s	PART
ftr-427	1073	8	budget	budget	NOUN
ftr-427	1073	9	:	:	PUNCT
ftr-427	1073	10	the	the	DET
ftr-427	1073	11	context	context	NOUN
ftr-427	1073	12	;	;	PUNCT
ftr-427	1073	13	surplus	surplus	ADJ
ftr-427	1073	14	feast	feast	NOUN
ftr-427	1073	15	:	:	PUNCT
ftr-427	1073	16	will	will	AUX
ftr-427	1073	17	tax	tax	NOUN
ftr-427	1073	18	-	-	PUNCT
ftr-427	1073	19	cut	cut	VERB
ftr-427	1073	20	appetizer	appetizer	NOUN
ftr-427	1073	21	leave	leave	NOUN
ftr-427	1073	22	room	room	NOUN
ftr-427	1073	23	for	for	ADP
ftr-427	1073	24	debt	debt	NOUN
ftr-427	1073	25	-	-	PUNCT
ftr-427	1073	26	slice	slice	NOUN
ftr-427	1073	27	dessert	dessert	NOUN
ftr-427	1073	28	?	?	PUNCT
ftr-427	1073	29	,	,	PUNCT
ftr-427	1073	30	n.y	n.y	PROPN
ftr-427	1073	31	.	.	PROPN
ftr-427	1073	32	times	times	PROPN
ftr-427	1073	33	,	,	PUNCT
ftr-427	1073	34	mar	mar	PROPN
ftr-427	1073	35	.	.	PROPN
ftr-427	1073	36	21	21	NUM
ftr-427	1073	37	,	,	PUNCT
ftr-427	1073	38	2001	2001	NUM
ftr-427	1073	39	,	,	PUNCT
ftr-427	1073	40	at	at	ADP
ftr-427	1073	41	a23	a23	PROPN
ftr-427	1073	42	.	.	PUNCT
ftr-427	1074	1	mr	mr	PROPN
ftr-427	1074	2	.	.	PROPN
ftr-427	1074	3	greenspan	greenspan	PROPN
ftr-427	1074	4	approves	approve	VERB
ftr-427	1074	5	of	of	ADP
ftr-427	1074	6	a	a	DET
ftr-427	1074	7	tax	tax	NOUN
ftr-427	1074	8	cut	cut	NOUN
ftr-427	1074	9	in	in	ADP
ftr-427	1074	10	principle	principle	NOUN
ftr-427	1074	11	,	,	PUNCT
ftr-427	1074	12	but	but	CCONJ
ftr-427	1074	13	he	he	PRON
ftr-427	1074	14	has	have	AUX
ftr-427	1074	15	not	not	PART
ftr-427	1074	16	expressly	expressly	ADV
ftr-427	1074	17	endorsed	endorse	VERB
ftr-427	1074	18	president	president	PROPN
ftr-427	1074	19	bush	bush	PROPN
ftr-427	1074	20	’s	’s	PART
ftr-427	1074	21	$	$	SYM
ftr-427	1074	22	1.6	1.6	NUM
ftr-427	1074	23	trillion	trillion	NUM
ftr-427	1074	24	tax	tax	NOUN
ftr-427	1074	25	cut	cut	NOUN
ftr-427	1074	26	.	.	PUNCT
ftr-427	1075	1	i	i	PRON
ftr-427	1075	2	d.	d.	PROPN
ftr-427	1075	3	246	246	NUM
ftr-427	1075	4	.	.	PUNCT
ftr-427	1076	1	see	see	VERB
ftr-427	1076	2	michael	michael	PROPN
ftr-427	1076	3	a.	a.	PROPN
ftr-427	1076	4	livingston	livingston	PROPN
ftr-427	1076	5	,	,	PUNCT
ftr-427	1076	6	blum	blum	PROPN
ftr-427	1076	7	and	and	CCONJ
ftr-427	1076	8	kaven	kaven	VERB
ftr-427	1076	9	at	at	ADP
ftr-427	1076	10	50	50	NUM
ftr-427	1076	11	:	:	PUNCT
ftr-427	1076	12	progressive	progressive	ADJ
ftr-427	1076	13	taxation	taxation	NOUN
ftr-427	1076	14	,	,	PUNCT
ftr-427	1076	15	“	"	PUNCT
ftr-427	1076	16	globalization	globalization	NOUN
ftr-427	1076	17	,	,	PUNCT
ftr-427	1076	18	”	"	PUNCT
ftr-427	1076	19	and	and	CCONJ
ftr-427	1076	20	the	the	DET
ftr-427	1076	21	new	new	ADJ
ftr-427	1076	22	millennium	millennium	NOUN
ftr-427	1076	23	,	,	PUNCT
ftr-427	1076	24	4	4	NUM
ftr-427	1076	25	fla	fla	NOUN
ftr-427	1076	26	.	.	PUNCT
ftr-427	1077	1	tax	tax	PROPN
ftr-427	1077	2	rev	rev	PROPN
ftr-427	1077	3	.	.	PROPN
ftr-427	1077	4	731	731	NUM
ftr-427	1077	5	,	,	PUNCT
ftr-427	1077	6	737	737	NUM
ftr-427	1077	7	(	(	PUNCT
ftr-427	1077	8	2000	2000	NUM
ftr-427	1077	9	)	)	PUNCT
ftr-427	1078	1	[	[	X
ftr-427	1078	2	hereinafter	hereinafter	NOUN
ftr-427	1078	3	livingston	livingston	PROPN
ftr-427	1078	4	]	]	PUNCT
ftr-427	1078	5	.	.	PUNCT
ftr-427	1079	1	247	247	NUM
ftr-427	1079	2	.	.	PUNCT
ftr-427	1080	1	see	see	VERB
ftr-427	1080	2	u.s	u.s	PROPN
ftr-427	1080	3	.	.	PROPN
ftr-427	1080	4	census	census	PROPN
ftr-427	1080	5	bureau	bureau	PROPN
ftr-427	1080	6	,	,	PUNCT
ftr-427	1080	7	poverty	poverty	NOUN
ftr-427	1080	8	in	in	ADP
ftr-427	1080	9	the	the	DET
ftr-427	1080	10	united	united	PROPN
ftr-427	1080	11	states	states	PROPN
ftr-427	1080	12	:	:	PUNCT
ftr-427	1080	13	1998	1998	NUM
ftr-427	1080	14	,	,	PUNCT
ftr-427	1080	15	current	current	ADJ
ftr-427	1080	16	population	population	NOUN
ftr-427	1080	17	reports	report	VERB
ftr-427	1080	18	,	,	PUNCT
ftr-427	1080	19	at	at	ADP
ftr-427	1080	20	1	1	NUM
ftr-427	1080	21	(	(	PUNCT
ftr-427	1080	22	sept	sept	PROPN
ftr-427	1080	23	.	.	PROPN
ftr-427	1080	24	1999	1999	NUM
ftr-427	1080	25	)	)	PUNCT
ftr-427	1080	26	.	.	PUNCT
ftr-427	1081	1	248	248	NUM
ftr-427	1081	2	.	.	PUNCT
ftr-427	1082	1	see	see	VERB
ftr-427	1082	2	i	i	PRON
ftr-427	1082	3	d.	d.	PROPN
ftr-427	1082	4	249	249	NUM
ftr-427	1082	5	.	.	PUNCT
ftr-427	1083	1	the	the	DET
ftr-427	1083	2	poverty	poverty	NOUN
ftr-427	1083	3	rate	rate	NOUN
ftr-427	1083	4	increased	increase	VERB
ftr-427	1083	5	in	in	ADP
ftr-427	1083	6	1998	1998	NUM
ftr-427	1083	7	for	for	ADP
ftr-427	1083	8	residents	resident	NOUN
ftr-427	1083	9	in	in	ADP
ftr-427	1083	10	the	the	DET
ftr-427	1083	11	northeast	northeast	NOUN
ftr-427	1083	12	and	and	CCONJ
ftr-427	1083	13	west	west	PROPN
ftr-427	1083	14	.	.	PUNCT
ftr-427	1084	1	see	see	VERB
ftr-427	1084	2	i	i	PRON
ftr-427	1084	3	d.	d.	PROPN
ftr-427	1084	4	at	at	ADP
ftr-427	1084	5	viii	viii	PROPN
ftr-427	1084	6	.	.	PUNCT
ftr-427	1085	1	2001	2001	NUM
ftr-427	1085	2	]	]	PUNCT
ftr-427	1086	1	the	the	DET
ftr-427	1086	2	widening	widen	VERB
ftr-427	1086	3	gap	gap	NOUN
ftr-427	1086	4	under	under	ADP
ftr-427	1086	5	the	the	DET
ftr-427	1086	6	internal	internal	ADJ
ftr-427	1086	7	revenue	revenue	NOUN
ftr-427	1086	8	code	code	NOUN
ftr-427	1086	9	41	41	NUM
ftr-427	1086	10	in	in	ADP
ftr-427	1086	11	1998	1998	NUM
ftr-427	1086	12	,	,	PUNCT
ftr-427	1086	13	households	household	NOUN
ftr-427	1086	14	in	in	ADP
ftr-427	1086	15	the	the	DET
ftr-427	1086	16	upper	upper	ADJ
ftr-427	1086	17	95	95	NUM
ftr-427	1086	18	percentile	percentile	NOUN
ftr-427	1086	19	earned	earn	VERB
ftr-427	1086	20	income	income	NOUN
ftr-427	1086	21	8.2	8.2	NUM
ftr-427	1086	22	times	time	NOUN
ftr-427	1086	23	greaterth	greaterth	NOUN
ftr-427	1086	24	than	than	ADP
ftr-427	1086	25	those	those	PRON
ftr-427	1086	26	in	in	ADP
ftr-427	1086	27	the	the	DET
ftr-427	1086	28	lowest	low	ADJ
ftr-427	1086	29	20	20	NUM
ftr-427	1086	30	percentile	percentile	NOUN
ftr-427	1086	31	compared	compare	VERB
ftr-427	1086	32	to	to	ADP
ftr-427	1086	33	6.3	6.3	NUM
ftr-427	1086	34	in	in	ADP
ftr-427	1086	35	1967	1967	NUM
ftr-427	1086	36	.	.	PUNCT
ftr-427	1087	1	the	the	DET
ftr-427	1087	2	povertyth	povertyth	ADJ
ftr-427	1087	3	250	250	NUM
ftr-427	1087	4	level	level	NOUN
ftr-427	1087	5	was	be	AUX
ftr-427	1087	6	substantially	substantially	ADV
ftr-427	1087	7	higher	high	ADJ
ftr-427	1087	8	for	for	ADP
ftr-427	1087	9	several	several	ADJ
ftr-427	1087	10	metropolitan	metropolitan	ADJ
ftr-427	1087	11	areas	area	NOUN
ftr-427	1087	12	and	and	CCONJ
ftr-427	1087	13	for	for	ADP
ftr-427	1087	14	families251	families251	PROPN
ftr-427	1087	15	headed	head	VERB
ftr-427	1087	16	by	by	ADP
ftr-427	1087	17	females	female	NOUN
ftr-427	1087	18	.	.	PUNCT
ftr-427	1088	1	females	female	NOUN
ftr-427	1088	2	headed	head	VERB
ftr-427	1088	3	53	53	NUM
ftr-427	1088	4	%	%	NOUN
ftr-427	1088	5	of	of	ADP
ftr-427	1088	6	families	family	NOUN
ftr-427	1088	7	living	live	VERB
ftr-427	1088	8	below	below	ADP
ftr-427	1088	9	the	the	DET
ftr-427	1088	10	poverty	poverty	NOUN
ftr-427	1088	11	threshold	threshold	NOUN
ftr-427	1088	12	,	,	PUNCT
ftr-427	1088	13	and	and	CCONJ
ftr-427	1088	14	the	the	DET
ftr-427	1088	15	poverty	poverty	NOUN
ftr-427	1088	16	rate	rate	NOUN
ftr-427	1088	17	for	for	ADP
ftr-427	1088	18	families	family	NOUN
ftr-427	1088	19	headed	head	VERB
ftr-427	1088	20	by	by	ADP
ftr-427	1088	21	females	female	NOUN
ftr-427	1088	22	was	be	AUX
ftr-427	1088	23	29.9%.252	29.9%.252	NUM
ftr-427	1088	24	the	the	DET
ftr-427	1088	25	percentage	percentage	NOUN
ftr-427	1088	26	of	of	ADP
ftr-427	1088	27	children	child	NOUN
ftr-427	1088	28	under	under	ADP
ftr-427	1088	29	the	the	DET
ftr-427	1088	30	age	age	NOUN
ftr-427	1088	31	of	of	ADP
ftr-427	1088	32	six	six	NUM
ftr-427	1088	33	living	live	VERB
ftr-427	1088	34	below	below	ADP
ftr-427	1088	35	the	the	DET
ftr-427	1088	36	poverty	poverty	NOUN
ftr-427	1088	37	level	level	NOUN
ftr-427	1088	38	is	be	AUX
ftr-427	1088	39	20.6	20.6	NUM
ftr-427	1088	40	%	%	NOUN
ftr-427	1088	41	.	.	PUNCT
ftr-427	1089	1	in	in	ADP
ftr-427	1089	2	the	the	DET
ftr-427	1089	3	case	case	NOUN
ftr-427	1089	4	of	of	ADP
ftr-427	1089	5	children	child	NOUN
ftr-427	1089	6	under	under	ADP
ftr-427	1089	7	the	the	DET
ftr-427	1089	8	age	age	NOUN
ftr-427	1089	9	of	of	ADP
ftr-427	1089	10	six	six	NUM
ftr-427	1089	11	residing	reside	VERB
ftr-427	1089	12	in	in	ADP
ftr-427	1089	13	households253	households253	PROPN
ftr-427	1089	14	headed	head	VERB
ftr-427	1089	15	by	by	ADP
ftr-427	1089	16	females	female	NOUN
ftr-427	1089	17	with	with	ADP
ftr-427	1089	18	no	no	DET
ftr-427	1089	19	husband	husband	NOUN
ftr-427	1089	20	present	present	ADJ
ftr-427	1089	21	,	,	PUNCT
ftr-427	1089	22	the	the	DET
ftr-427	1089	23	poverty	poverty	NOUN
ftr-427	1089	24	rate	rate	NOUN
ftr-427	1089	25	was	be	AUX
ftr-427	1089	26	a	a	DET
ftr-427	1089	27	staggering	staggering	ADJ
ftr-427	1089	28	54.8	54.8	NUM
ftr-427	1089	29	%	%	NOUN
ftr-427	1089	30	.	.	PUNCT
ftr-427	1090	1	the	the	DET
ftr-427	1090	2	poverty	poverty	NOUN
ftr-427	1090	3	level	level	NOUN
ftr-427	1090	4	was	be	AUX
ftr-427	1090	5	also	also	ADV
ftr-427	1090	6	high	high	ADJ
ftr-427	1090	7	for	for	ADP
ftr-427	1090	8	blacks	black	NOUN
ftr-427	1090	9	(	(	PUNCT
ftr-427	1090	10	26.1	26.1	NUM
ftr-427	1090	11	%	%	NOUN
ftr-427	1090	12	)	)	PUNCT
ftr-427	1090	13	and	and	CCONJ
ftr-427	1090	14	for	for	ADP
ftr-427	1090	15	hispanics254	hispanics254	PROPN
ftr-427	1090	16	(	(	PUNCT
ftr-427	1090	17	25.6	25.6	NUM
ftr-427	1090	18	%	%	NOUN
ftr-427	1090	19	)	)	PUNCT
ftr-427	1090	20	.	.	PUNCT
ftr-427	1091	1	the	the	DET
ftr-427	1091	2	median	median	ADJ
ftr-427	1091	3	income	income	NOUN
ftr-427	1091	4	was	be	AUX
ftr-427	1091	5	$	$	SYM
ftr-427	1091	6	25,351	25,351	NUM
ftr-427	1091	7	for	for	ADP
ftr-427	1091	8	blacks	black	NOUN
ftr-427	1091	9	and	and	CCONJ
ftr-427	1091	10	$	$	SYM
ftr-427	1091	11	28,330	28,330	NUM
ftr-427	1091	12	for255	for255	PROPN
ftr-427	1091	13	hispanics	hispanic	NOUN
ftr-427	1091	14	.	.	PUNCT
ftr-427	1092	1	this	this	DET
ftr-427	1092	2	empirical	empirical	ADJ
ftr-427	1092	3	data	datum	NOUN
ftr-427	1092	4	supports	support	VERB
ftr-427	1092	5	the	the	DET
ftr-427	1092	6	longstanding	longstanding	ADJ
ftr-427	1092	7	trend	trend	NOUN
ftr-427	1092	8	that	that	PRON
ftr-427	1092	9	females256	females256	PROPN
ftr-427	1092	10	continue	continue	VERB
ftr-427	1092	11	to	to	PART
ftr-427	1092	12	earn	earn	VERB
ftr-427	1092	13	substantially	substantially	ADV
ftr-427	1092	14	less	less	ADJ
ftr-427	1092	15	than	than	ADP
ftr-427	1092	16	males	male	NOUN
ftr-427	1092	17	.	.	PUNCT
ftr-427	1093	1	the	the	DET
ftr-427	1093	2	ratio	ratio	NOUN
ftr-427	1093	3	of	of	ADP
ftr-427	1093	4	female	female	NOUN
ftr-427	1093	5	-	-	PUNCT
ftr-427	1093	6	to	to	ADP
ftr-427	1093	7	-	-	PUNCT
ftr-427	1093	8	male257	male257	PROPN
ftr-427	1093	9	250	250	NUM
ftr-427	1093	10	.	.	PUNCT
ftr-427	1094	1	see	see	VERB
ftr-427	1094	2	u.s	u.s	PROPN
ftr-427	1094	3	.	.	PROPN
ftr-427	1094	4	census	census	PROPN
ftr-427	1094	5	bureau	bureau	PROPN
ftr-427	1094	6	,	,	PUNCT
ftr-427	1094	7	money	money	NOUN
ftr-427	1094	8	income	income	NOUN
ftr-427	1094	9	in	in	ADP
ftr-427	1094	10	the	the	DET
ftr-427	1094	11	united	united	PROPN
ftr-427	1094	12	states	states	PROPN
ftr-427	1094	13	:	:	PUNCT
ftr-427	1094	14	1998	1998	NUM
ftr-427	1094	15	,	,	PUNCT
ftr-427	1094	16	current	current	ADJ
ftr-427	1094	17	population	population	NOUN
ftr-427	1094	18	reports	report	VERB
ftr-427	1094	19	,	,	PUNCT
ftr-427	1094	20	(	(	PUNCT
ftr-427	1094	21	sept	sept	PROPN
ftr-427	1094	22	.	.	PROPN
ftr-427	1094	23	1999	1999	NUM
ftr-427	1094	24	)	)	PUNCT
ftr-427	1094	25	.	.	PUNCT
ftr-427	1095	1	between	between	ADP
ftr-427	1095	2	1967	1967	NUM
ftr-427	1095	3	and	and	CCONJ
ftr-427	1095	4	1998	1998	NUM
ftr-427	1095	5	,	,	PUNCT
ftr-427	1095	6	the	the	DET
ftr-427	1095	7	disparity	disparity	NOUN
ftr-427	1095	8	in	in	ADP
ftr-427	1095	9	the	the	DET
ftr-427	1095	10	household	household	NOUN
ftr-427	1095	11	income	income	NOUN
ftr-427	1095	12	between	between	ADP
ftr-427	1095	13	the	the	DET
ftr-427	1095	14	highest	high	ADJ
ftr-427	1095	15	and	and	CCONJ
ftr-427	1095	16	lowest	low	ADJ
ftr-427	1095	17	income	income	NOUN
ftr-427	1095	18	levels	level	NOUN
ftr-427	1095	19	is	be	AUX
ftr-427	1095	20	as	as	SCONJ
ftr-427	1095	21	follows	follow	VERB
ftr-427	1095	22	:	:	PUNCT
ftr-427	1095	23	upper	upper	ADJ
ftr-427	1095	24	95	95	NUM
ftr-427	1095	25	%	%	NOUN
ftr-427	1095	26	lowest	low	ADJ
ftr-427	1095	27	20	20	NUM
ftr-427	1095	28	%	%	NOUN
ftr-427	1095	29	earned	earn	VERB
ftr-427	1095	30	income	income	NOUN
ftr-427	1095	31	earned	earn	VERB
ftr-427	1095	32	income	income	NOUN
ftr-427	1095	33	disparity	disparity	NOUN
ftr-427	1095	34	1998	1998	NUM
ftr-427	1095	35	$	$	SYM
ftr-427	1095	36	132,199	132,199	NUM
ftr-427	1095	37	$	$	SYM
ftr-427	1095	38	16,116	16,116	NUM
ftr-427	1095	39	8.20	8.20	NUM
ftr-427	1095	40	1997	1997	NUM
ftr-427	1095	41	128,521	128,521	NUM
ftr-427	1095	42	15,640	15,640	NUM
ftr-427	1095	43	8.22	8.22	NUM
ftr-427	1095	44	1996	1996	NUM
ftr-427	1095	45	124,187	124,187	NUM
ftr-427	1095	46	15,342	15,342	NUM
ftr-427	1095	47	8.09	8.09	NUM
ftr-427	1095	48	1995	1995	NUM
ftr-427	1095	49	120,860	120,860	NUM
ftr-427	1095	50	15,402	15,402	NUM
ftr-427	1095	51	7.85	7.85	NUM
ftr-427	1095	52	1990	1990	NUM
ftr-427	1095	53	118,163	118,163	NUM
ftr-427	1095	54	15,589	15,589	NUM
ftr-427	1095	55	7.58	7.58	NUM
ftr-427	1095	56	1985	1985	NUM
ftr-427	1095	57	110,984	110,984	NUM
ftr-427	1095	58	15,149	15,149	NUM
ftr-427	1095	59	7.33	7.33	NUM
ftr-427	1095	60	1980	1980	NUM
ftr-427	1095	61	101,999	101,999	NUM
ftr-427	1095	62	14,965	14,965	NUM
ftr-427	1095	63	6.82	6.82	NUM
ftr-427	1095	64	1975	1975	NUM
ftr-427	1095	65	94,787	94,787	NUM
ftr-427	1095	66	14,574	14,574	NUM
ftr-427	1095	67	6.50	6.50	NUM
ftr-427	1095	68	1970	1970	NUM
ftr-427	1095	69	91,477	91,477	NUM
ftr-427	1095	70	14,552	14,552	NUM
ftr-427	1095	71	6.29	6.29	NUM
ftr-427	1095	72	1968	1968	NUM
ftr-427	1095	73	85,824	85,824	NUM
ftr-427	1095	74	14,367	14,367	NUM
ftr-427	1095	75	5.97	5.97	NUM
ftr-427	1095	76	1967	1967	NUM
ftr-427	1095	77	85,317	85,317	NUM
ftr-427	1095	78	13,471	13,471	NUM
ftr-427	1095	79	6.33	6.33	NUM
ftr-427	1095	80	251	251	NUM
ftr-427	1095	81	.	.	PUNCT
ftr-427	1096	1	for	for	ADP
ftr-427	1096	2	example	example	NOUN
ftr-427	1096	3	,	,	PUNCT
ftr-427	1096	4	the	the	DET
ftr-427	1096	5	poverty	poverty	NOUN
ftr-427	1096	6	level	level	NOUN
ftr-427	1096	7	in	in	ADP
ftr-427	1096	8	some	some	DET
ftr-427	1096	9	major	major	ADJ
ftr-427	1096	10	metropolitan	metropolitan	ADJ
ftr-427	1096	11	areas	area	NOUN
ftr-427	1096	12	was	be	AUX
ftr-427	1096	13	as	as	SCONJ
ftr-427	1096	14	follows	follow	VERB
ftr-427	1096	15	:	:	PUNCT
ftr-427	1096	16	houston	houston	PROPN
ftr-427	1096	17	(	(	PUNCT
ftr-427	1096	18	28.1	28.1	NUM
ftr-427	1096	19	)	)	PUNCT
ftr-427	1096	20	;	;	PUNCT
ftr-427	1096	21	new	new	PROPN
ftr-427	1096	22	york	york	PROPN
ftr-427	1096	23	city	city	PROPN
ftr-427	1096	24	(	(	PUNCT
ftr-427	1096	25	24.3	24.3	NUM
ftr-427	1096	26	)	)	PUNCT
ftr-427	1096	27	,	,	PUNCT
ftr-427	1096	28	washington	washington	PROPN
ftr-427	1096	29	,	,	PUNCT
ftr-427	1096	30	dc	dc	PROPN
ftr-427	1096	31	(	(	PUNCT
ftr-427	1096	32	23.8	23.8	NUM
ftr-427	1096	33	)	)	PUNCT
ftr-427	1096	34	;	;	PUNCT
ftr-427	1096	35	los	los	PROPN
ftr-427	1096	36	angeles	angeles	PROPN
ftr-427	1096	37	(	(	PUNCT
ftr-427	1096	38	22.5	22.5	NUM
ftr-427	1096	39	)	)	PUNCT
ftr-427	1096	40	;	;	PUNCT
ftr-427	1096	41	detroit	detroit	PROPN
ftr-427	1096	42	(	(	PUNCT
ftr-427	1096	43	22.4	22.4	NUM
ftr-427	1096	44	)	)	PUNCT
ftr-427	1096	45	;	;	PUNCT
ftr-427	1096	46	boston	boston	PROPN
ftr-427	1096	47	(	(	PUNCT
ftr-427	1096	48	22.1	22.1	NUM
ftr-427	1096	49	)	)	PUNCT
ftr-427	1096	50	;	;	PUNCT
ftr-427	1096	51	chicago	chicago	PROPN
ftr-427	1096	52	(	(	PUNCT
ftr-427	1096	53	17.3	17.3	NUM
ftr-427	1096	54	)	)	PUNCT
ftr-427	1096	55	and	and	CCONJ
ftr-427	1096	56	dallas	dallas	PROPN
ftr-427	1096	57	(	(	PUNCT
ftr-427	1096	58	17.1	17.1	NUM
ftr-427	1096	59	)	)	PUNCT
ftr-427	1096	60	.	.	PUNCT
ftr-427	1097	1	see	see	VERB
ftr-427	1097	2	nina	nina	PROPN
ftr-427	1097	3	bernstein	bernstein	PROPN
ftr-427	1097	4	,	,	PUNCT
ftr-427	1097	5	poverty	poverty	NOUN
ftr-427	1097	6	rate	rate	NOUN
ftr-427	1097	7	persists	persist	VERB
ftr-427	1097	8	in	in	ADP
ftr-427	1097	9	city	city	NOUN
ftr-427	1097	10	despite	despite	SCONJ
ftr-427	1097	11	boom	boom	NOUN
ftr-427	1097	12	,	,	PUNCT
ftr-427	1097	13	n.y	n.y	PROPN
ftr-427	1097	14	.	.	PROPN
ftr-427	1097	15	times	times	PROPN
ftr-427	1097	16	,	,	PUNCT
ftr-427	1097	17	oct	oct	PROPN
ftr-427	1097	18	.	.	PROPN
ftr-427	1097	19	7	7	NUM
ftr-427	1097	20	,	,	PUNCT
ftr-427	1097	21	1999	1999	NUM
ftr-427	1097	22	.	.	PUNCT
ftr-427	1098	1	252	252	NUM
ftr-427	1098	2	.	.	PUNCT
ftr-427	1099	1	see	see	VERB
ftr-427	1099	2	u.s	u.s	PROPN
ftr-427	1099	3	.	.	PROPN
ftr-427	1099	4	census	census	PROPN
ftr-427	1099	5	bureau	bureau	PROPN
ftr-427	1099	6	,	,	PUNCT
ftr-427	1099	7	supra	supra	PROPN
ftr-427	1099	8	note	note	PROPN
ftr-427	1099	9	247	247	NUM
ftr-427	1099	10	,	,	PUNCT
ftr-427	1099	11	at	at	ADP
ftr-427	1099	12	vi	vi	NOUN
ftr-427	1099	13	.	.	PROPN
ftr-427	1099	14	253	253	NUM
ftr-427	1099	15	.	.	PUNCT
ftr-427	1100	1	see	see	VERB
ftr-427	1100	2	i	i	PRON
ftr-427	1100	3	d.	d.	PROPN
ftr-427	1100	4	254	254	NUM
ftr-427	1100	5	.	.	PUNCT
ftr-427	1101	1	see	see	VERB
ftr-427	1101	2	i	i	PRON
ftr-427	1101	3	d.	d.	PROPN
ftr-427	1101	4	255	255	NUM
ftr-427	1101	5	.	.	PUNCT
ftr-427	1102	1	see	see	VERB
ftr-427	1102	2	i	i	PRON
ftr-427	1102	3	d.	d.	PROPN
ftr-427	1102	4	at	at	ADP
ftr-427	1102	5	viii	viii	PROPN
ftr-427	1102	6	.	.	PUNCT
ftr-427	1103	1	256	256	NUM
ftr-427	1103	2	.	.	PUNCT
ftr-427	1104	1	see	see	VERB
ftr-427	1104	2	u.s	u.s	PROPN
ftr-427	1104	3	.	.	PROPN
ftr-427	1104	4	census	census	PROPN
ftr-427	1104	5	bureau	bureau	PROPN
ftr-427	1104	6	,	,	PUNCT
ftr-427	1104	7	supra	supra	PROPN
ftr-427	1104	8	note	note	NOUN
ftr-427	1104	9	250	250	NUM
ftr-427	1104	10	,	,	PUNCT
ftr-427	1104	11	at	at	ADP
ftr-427	1104	12	vi	vi	PROPN
ftr-427	1104	13	.	.	PROPN
ftr-427	1104	14	257	257	NUM
ftr-427	1104	15	.	.	PUNCT
ftr-427	1105	1	it	it	PRON
ftr-427	1105	2	is	be	AUX
ftr-427	1105	3	beyond	beyond	ADP
ftr-427	1105	4	the	the	DET
ftr-427	1105	5	scope	scope	NOUN
ftr-427	1105	6	of	of	ADP
ftr-427	1105	7	this	this	DET
ftr-427	1105	8	article	article	NOUN
ftr-427	1105	9	to	to	PART
ftr-427	1105	10	address	address	VERB
ftr-427	1105	11	the	the	DET
ftr-427	1105	12	issues	issue	NOUN
ftr-427	1105	13	surrounding	surround	VERB
ftr-427	1105	14	the	the	DET
ftr-427	1105	15	gap	gap	NOUN
ftr-427	1105	16	in	in	ADP
ftr-427	1105	17	earnings	earning	NOUN
ftr-427	1105	18	between	between	ADP
ftr-427	1105	19	males	male	NOUN
ftr-427	1105	20	and	and	CCONJ
ftr-427	1105	21	females	female	NOUN
ftr-427	1105	22	.	.	PUNCT
ftr-427	1106	1	for	for	ADP
ftr-427	1106	2	in	in	ADP
ftr-427	1106	3	-	-	PUNCT
ftr-427	1106	4	depth	depth	NOUN
ftr-427	1106	5	analyses	analysis	NOUN
ftr-427	1106	6	see	see	VERB
ftr-427	1106	7	daniel	daniel	PROPN
ftr-427	1106	8	r.	r.	PROPN
ftr-427	1106	9	fischel	fischel	PROPN
ftr-427	1106	10	&	&	CCONJ
ftr-427	1106	11	edward	edward	PROPN
ftr-427	1106	12	p.	p.	PROPN
ftr-427	1106	13	lazear	lazear	PROPN
ftr-427	1106	14	,	,	PUNCT
ftr-427	1106	15	comparable	comparable	ADJ
ftr-427	1106	16	worth	worth	NOUN
ftr-427	1106	17	and	and	CCONJ
ftr-427	1106	18	discrimination	discrimination	NOUN
ftr-427	1106	19	in	in	ADP
ftr-427	1106	20	labor	labor	NOUN
ftr-427	1106	21	markets	market	NOUN
ftr-427	1106	22	,	,	PUNCT
ftr-427	1106	23	53	53	NUM
ftr-427	1106	24	u.	u.	NOUN
ftr-427	1106	25	chi	chi	PROPN
ftr-427	1106	26	.	.	PUNCT
ftr-427	1107	1	l.	l.	PROPN
ftr-427	1107	2	rev	rev	AUX
ftr-427	1107	3	.	.	PROPN
ftr-427	1107	4	891	891	NUM
ftr-427	1107	5	(	(	PUNCT
ftr-427	1107	6	1986	1986	NUM
ftr-427	1107	7	)	)	PUNCT
ftr-427	1107	8	(	(	PUNCT
ftr-427	1107	9	arguing	argue	VERB
ftr-427	1107	10	that	that	SCONJ
ftr-427	1107	11	comparable	comparable	ADJ
ftr-427	1107	12	worth	worth	ADJ
ftr-427	1107	13	remedy	remedy	NOUN
ftr-427	1107	14	is	be	AUX
ftr-427	1107	15	insufficient	insufficient	ADJ
ftr-427	1107	16	because	because	SCONJ
ftr-427	1107	17	it	it	PRON
ftr-427	1107	18	does	do	AUX
ftr-427	1107	19	not	not	PART
ftr-427	1107	20	remove	remove	VERB
ftr-427	1107	21	barriers	barrier	NOUN
ftr-427	1107	22	to	to	ADP
ftr-427	1107	23	entry	entry	NOUN
ftr-427	1107	24	in	in	ADP
ftr-427	1107	25	male	male	NOUN
ftr-427	1107	26	-	-	PUNCT
ftr-427	1107	27	dominated	dominate	VERB
ftr-427	1107	28	jobs	job	NOUN
ftr-427	1107	29	)	)	PUNCT
ftr-427	1107	30	;	;	PUNCT
ftr-427	1107	31	michael	michael	PROPN
ftr-427	1107	32	selmi	selmi	PROPN
ftr-427	1107	33	,	,	PUNCT
ftr-427	1107	34	family	family	NOUN
ftr-427	1107	35	leave	leave	NOUN
ftr-427	1107	36	and	and	CCONJ
ftr-427	1107	37	the	the	DET
ftr-427	1107	38	gender	gender	NOUN
ftr-427	1107	39	wage	wage	NOUN
ftr-427	1107	40	gap	gap	NOUN
ftr-427	1107	41	,	,	PUNCT
ftr-427	1107	42	78	78	NUM
ftr-427	1107	43	n.c	n.c	PROPN
ftr-427	1107	44	.	.	PROPN
ftr-427	1107	45	l.	l.	PROPN
ftr-427	1107	46	rev	rev	PROPN
ftr-427	1107	47	.	.	PROPN
ftr-427	1108	1	707	707	NUM
ftr-427	1108	2	(	(	PUNCT
ftr-427	1108	3	2000	2000	NUM
ftr-427	1108	4	)	)	PUNCT
ftr-427	1108	5	(	(	PUNCT
ftr-427	1108	6	creation	creation	NOUN
ftr-427	1108	7	of	of	ADP
ftr-427	1108	8	wage	wage	NOUN
ftr-427	1108	9	equality	equality	NOUN
ftr-427	1108	10	is	be	AUX
ftr-427	1108	11	tied	tie	VERB
ftr-427	1108	12	to	to	ADP
ftr-427	1108	13	encouraging	encourage	VERB
ftr-427	1108	14	more	more	ADJ
ftr-427	1108	15	men	man	NOUN
ftr-427	1108	16	to	to	PART
ftr-427	1108	17	take	take	VERB
ftr-427	1108	18	leave	leave	NOUN
ftr-427	1108	19	upon	upon	SCONJ
ftr-427	1108	20	the	the	DET
ftr-427	1108	21	birth	birth	NOUN
ftr-427	1108	22	of	of	ADP
ftr-427	1108	23	their	their	PRON
ftr-427	1108	24	children	child	NOUN
ftr-427	1108	25	)	)	PUNCT
ftr-427	1108	26	.	.	PUNCT
ftr-427	1109	1	42	42	NUM
ftr-427	1109	2	florida	florida	PROPN
ftr-427	1109	3	tax	tax	NOUN
ftr-427	1109	4	review	review	NOUN
ftr-427	1109	5	[	[	X
ftr-427	1109	6	vol	vol	NOUN
ftr-427	1109	7	.	.	PUNCT
ftr-427	1109	8	5:1	5:1	NUM
ftr-427	1109	9	earnings	earning	NOUN
ftr-427	1109	10	for	for	ADP
ftr-427	1109	11	both	both	PRON
ftr-427	1109	12	high	high	ADJ
ftr-427	1109	13	school	school	NOUN
ftr-427	1109	14	graduates	graduate	NOUN
ftr-427	1109	15	and	and	CCONJ
ftr-427	1109	16	college	college	NOUN
ftr-427	1109	17	graduates	graduate	NOUN
ftr-427	1109	18	is	be	AUX
ftr-427	1109	19	approximately	approximately	ADV
ftr-427	1109	20	71	71	NUM
ftr-427	1109	21	%	%	NOUN
ftr-427	1109	22	.	.	PUNCT
ftr-427	1110	1	significantly	significantly	ADV
ftr-427	1110	2	,	,	PUNCT
ftr-427	1110	3	12.7	12.7	NUM
ftr-427	1110	4	million	million	NUM
ftr-427	1110	5	households	household	NOUN
ftr-427	1110	6	,	,	PUNCT
ftr-427	1110	7	12	12	NUM
ftr-427	1110	8	%	%	NOUN
ftr-427	1110	9	of	of	ADP
ftr-427	1110	10	all	all	DET
ftr-427	1110	11	households	household	NOUN
ftr-427	1110	12	,	,	PUNCT
ftr-427	1110	13	were	be	AUX
ftr-427	1110	14	headed	head	VERB
ftr-427	1110	15	by	by	ADP
ftr-427	1110	16	females	female	NOUN
ftr-427	1110	17	.	.	PUNCT
ftr-427	1111	1	the	the	DET
ftr-427	1111	2	median	median	ADJ
ftr-427	1111	3	income	income	NOUN
ftr-427	1111	4	of	of	ADP
ftr-427	1111	5	these	these	DET
ftr-427	1111	6	households	household	NOUN
ftr-427	1111	7	was	be	AUX
ftr-427	1111	8	$	$	SYM
ftr-427	1111	9	24,393258	24,393258	NUM
ftr-427	1111	10	compared	compare	VERB
ftr-427	1111	11	to	to	ADP
ftr-427	1111	12	$	$	SYM
ftr-427	1111	13	38,885	38,885	NUM
ftr-427	1111	14	for	for	ADP
ftr-427	1111	15	all	all	PRON
ftr-427	1111	16	households.259	households.259	NOUN
ftr-427	1111	17	many	many	ADJ
ftr-427	1111	18	minorities	minority	NOUN
ftr-427	1111	19	and	and	CCONJ
ftr-427	1111	20	females	female	NOUN
ftr-427	1111	21	represent	represent	VERB
ftr-427	1111	22	the	the	DET
ftr-427	1111	23	classic	classic	ADJ
ftr-427	1111	24	scenario	scenario	NOUN
ftr-427	1111	25	set	set	VERB
ftr-427	1111	26	forth	forth	ADP
ftr-427	1111	27	in	in	ADP
ftr-427	1111	28	the	the	DET
ftr-427	1111	29	introduction	introduction	NOUN
ftr-427	1111	30	.	.	PUNCT
ftr-427	1112	1	when	when	SCONJ
ftr-427	1112	2	you	you	PRON
ftr-427	1112	3	consider	consider	VERB
ftr-427	1112	4	the	the	DET
ftr-427	1112	5	empirical	empirical	ADJ
ftr-427	1112	6	data	datum	NOUN
ftr-427	1112	7	,	,	PUNCT
ftr-427	1112	8	the	the	DET
ftr-427	1112	9	level	level	NOUN
ftr-427	1112	10	of	of	ADP
ftr-427	1112	11	progressivity	progressivity	NOUN
ftr-427	1112	12	necessary	necessary	ADJ
ftr-427	1112	13	to	to	PART
ftr-427	1112	14	promote	promote	VERB
ftr-427	1112	15	a	a	DET
ftr-427	1112	16	reasonable	reasonable	ADJ
ftr-427	1112	17	standard	standard	NOUN
ftr-427	1112	18	of	of	ADP
ftr-427	1112	19	living	living	NOUN
ftr-427	1112	20	has	have	AUX
ftr-427	1112	21	far	far	ADV
ftr-427	1112	22	reaching	reach	VERB
ftr-427	1112	23	implications	implication	NOUN
ftr-427	1112	24	.	.	PUNCT
ftr-427	1113	1	while	while	SCONJ
ftr-427	1113	2	it	it	PRON
ftr-427	1113	3	is	be	AUX
ftr-427	1113	4	alarming	alarming	ADJ
ftr-427	1113	5	that	that	SCONJ
ftr-427	1113	6	so	so	ADV
ftr-427	1113	7	many	many	ADJ
ftr-427	1113	8	minorities	minority	NOUN
ftr-427	1113	9	,	,	PUNCT
ftr-427	1113	10	women	woman	NOUN
ftr-427	1113	11	and	and	CCONJ
ftr-427	1113	12	children	child	NOUN
ftr-427	1113	13	live	live	VERB
ftr-427	1113	14	far	far	ADV
ftr-427	1113	15	below	below	ADP
ftr-427	1113	16	the	the	DET
ftr-427	1113	17	poverty	poverty	NOUN
ftr-427	1113	18	threshold	threshold	NOUN
ftr-427	1113	19	,	,	PUNCT
ftr-427	1113	20	our	our	PRON
ftr-427	1113	21	capitalistic	capitalistic	ADJ
ftr-427	1113	22	society	society	NOUN
ftr-427	1113	23	permits	permit	VERB
ftr-427	1113	24	varied	varied	ADJ
ftr-427	1113	25	levels	level	NOUN
ftr-427	1113	26	of	of	ADP
ftr-427	1113	27	wealth	wealth	NOUN
ftr-427	1113	28	resulting	result	VERB
ftr-427	1113	29	competition	competition	NOUN
ftr-427	1113	30	in	in	ADP
ftr-427	1113	31	the	the	DET
ftr-427	1113	32	free	free	ADJ
ftr-427	1113	33	market	market	NOUN
ftr-427	1113	34	.	.	PUNCT
ftr-427	1114	1	whether	whether	SCONJ
ftr-427	1114	2	the	the	DET
ftr-427	1114	3	economic	economic	ADJ
ftr-427	1114	4	advantages	advantage	NOUN
ftr-427	1114	5	are	be	AUX
ftr-427	1114	6	earned	earn	VERB
ftr-427	1114	7	by	by	ADP
ftr-427	1114	8	effective	effective	ADJ
ftr-427	1114	9	competition	competition	NOUN
ftr-427	1114	10	or	or	CCONJ
ftr-427	1114	11	inherited	inherit	VERB
ftr-427	1114	12	from	from	ADP
ftr-427	1114	13	a	a	DET
ftr-427	1114	14	relative	relative	NOUN
ftr-427	1114	15	,	,	PUNCT
ftr-427	1114	16	our	our	PRON
ftr-427	1114	17	system	system	NOUN
ftr-427	1114	18	permits	permit	VERB
ftr-427	1114	19	the	the	DET
ftr-427	1114	20	unequal	unequal	ADJ
ftr-427	1114	21	distribution	distribution	NOUN
ftr-427	1114	22	of	of	ADP
ftr-427	1114	23	wealth	wealth	NOUN
ftr-427	1114	24	.	.	PUNCT
ftr-427	1115	1	as	as	ADP
ftr-427	1115	2	a	a	DET
ftr-427	1115	3	result	result	NOUN
ftr-427	1115	4	,	,	PUNCT
ftr-427	1115	5	it	it	PRON
ftr-427	1115	6	would	would	AUX
ftr-427	1115	7	be	be	AUX
ftr-427	1115	8	inconsistent	inconsistent	ADJ
ftr-427	1115	9	with	with	ADP
ftr-427	1115	10	our	our	PRON
ftr-427	1115	11	capitalistic	capitalistic	ADJ
ftr-427	1115	12	society	society	NOUN
ftr-427	1115	13	to	to	PART
ftr-427	1115	14	mandate	mandate	VERB
ftr-427	1115	15	a	a	DET
ftr-427	1115	16	massive	massive	ADJ
ftr-427	1115	17	redistribution	redistribution	NOUN
ftr-427	1115	18	of	of	ADP
ftr-427	1115	19	wealth	wealth	NOUN
ftr-427	1115	20	under	under	ADP
ftr-427	1115	21	the	the	DET
ftr-427	1115	22	code	code	NOUN
ftr-427	1115	23	.	.	PUNCT
ftr-427	1116	1	however	however	ADV
ftr-427	1116	2	,	,	PUNCT
ftr-427	1116	3	the	the	DET
ftr-427	1116	4	country	country	NOUN
ftr-427	1116	5	as	as	ADP
ftr-427	1116	6	a	a	DET
ftr-427	1116	7	whole	whole	NOUN
ftr-427	1116	8	should	should	AUX
ftr-427	1116	9	share	share	VERB
ftr-427	1116	10	a	a	DET
ftr-427	1116	11	role	role	NOUN
ftr-427	1116	12	in	in	ADP
ftr-427	1116	13	alleviating	alleviate	VERB
ftr-427	1116	14	poverty	poverty	NOUN
ftr-427	1116	15	,	,	PUNCT
ftr-427	1116	16	particularly	particularly	ADV
ftr-427	1116	17	with	with	ADP
ftr-427	1116	18	respect	respect	NOUN
ftr-427	1116	19	to	to	ADP
ftr-427	1116	20	children	child	NOUN
ftr-427	1116	21	to	to	PART
ftr-427	1116	22	at	at	ADV
ftr-427	1116	23	least	least	ADJ
ftr-427	1116	24	prevent	prevent	VERB
ftr-427	1116	25	a	a	DET
ftr-427	1116	26	cycle	cycle	NOUN
ftr-427	1116	27	of	of	ADP
ftr-427	1116	28	poverty	poverty	NOUN
ftr-427	1116	29	from	from	ADP
ftr-427	1116	30	generation	generation	NOUN
ftr-427	1116	31	to	to	ADP
ftr-427	1116	32	generation	generation	NOUN
ftr-427	1116	33	.	.	PUNCT
ftr-427	1117	1	the	the	DET
ftr-427	1117	2	progressive	progressive	ADJ
ftr-427	1117	3	tax	tax	NOUN
ftr-427	1117	4	structure	structure	NOUN
ftr-427	1117	5	allows	allow	VERB
ftr-427	1117	6	the	the	DET
ftr-427	1117	7	low	low	ADJ
ftr-427	1117	8	-	-	PUNCT
ftr-427	1117	9	income	income	NOUN
ftr-427	1117	10	families	family	NOUN
ftr-427	1117	11	to	to	PART
ftr-427	1117	12	retain	retain	VERB
ftr-427	1117	13	most	most	ADJ
ftr-427	1117	14	of	of	ADP
ftr-427	1117	15	their	their	PRON
ftr-427	1117	16	income	income	NOUN
ftr-427	1117	17	and	and	CCONJ
ftr-427	1117	18	prevents	prevent	VERB
ftr-427	1117	19	many	many	ADJ
ftr-427	1117	20	families	family	NOUN
ftr-427	1117	21	’	'	PUNCT
ftr-427	1117	22	after	after	ADP
ftr-427	1117	23	-	-	PUNCT
ftr-427	1117	24	tax	tax	NOUN
ftr-427	1117	25	income	income	NOUN
ftr-427	1117	26	from	from	ADP
ftr-427	1117	27	falling	fall	VERB
ftr-427	1117	28	below	below	ADP
ftr-427	1117	29	the	the	DET
ftr-427	1117	30	poverty	poverty	NOUN
ftr-427	1117	31	level	level	NOUN
ftr-427	1117	32	.	.	PUNCT
ftr-427	1118	1	there	there	PRON
ftr-427	1118	2	have	have	AUX
ftr-427	1118	3	not	not	PART
ftr-427	1118	4	been	be	AUX
ftr-427	1118	5	any	any	DET
ftr-427	1118	6	radical	radical	ADJ
ftr-427	1118	7	changes	change	NOUN
ftr-427	1118	8	in	in	ADP
ftr-427	1118	9	society	society	NOUN
ftr-427	1118	10	altering	alter	VERB
ftr-427	1118	11	this	this	DET
ftr-427	1118	12	conclusion	conclusion	NOUN
ftr-427	1118	13	.	.	PUNCT
ftr-427	1119	1	the	the	DET
ftr-427	1119	2	progressive	progressive	ADJ
ftr-427	1119	3	tax	tax	NOUN
ftr-427	1119	4	system	system	NOUN
ftr-427	1119	5	remains	remain	VERB
ftr-427	1119	6	viable	viable	ADJ
ftr-427	1119	7	even	even	ADV
ftr-427	1119	8	in	in	ADP
ftr-427	1119	9	today	today	NOUN
ftr-427	1119	10	’s	’s	PART
ftr-427	1119	11	society	society	NOUN
ftr-427	1119	12	.	.	PUNCT
ftr-427	1120	1	hence	hence	ADV
ftr-427	1120	2	,	,	PUNCT
ftr-427	1120	3	the	the	DET
ftr-427	1120	4	tax	tax	NOUN
ftr-427	1120	5	system	system	NOUN
ftr-427	1120	6	should	should	AUX
ftr-427	1120	7	not	not	PART
ftr-427	1120	8	be	be	AUX
ftr-427	1120	9	structured	structure	VERB
ftr-427	1120	10	to	to	PART
ftr-427	1120	11	allow	allow	VERB
ftr-427	1120	12	for	for	SCONJ
ftr-427	1120	13	the	the	DET
ftr-427	1120	14	wealthy	wealthy	ADJ
ftr-427	1120	15	taxpayers	taxpayer	NOUN
ftr-427	1120	16	’	'	PUNCT
ftr-427	1120	17	after	after	ADP
ftr-427	1120	18	-	-	PUNCT
ftr-427	1120	19	tax	tax	NOUN
ftr-427	1120	20	income	income	NOUN
ftr-427	1120	21	to	to	PART
ftr-427	1120	22	increase	increase	VERB
ftr-427	1120	23	while	while	SCONJ
ftr-427	1120	24	taxpayers	taxpayer	NOUN
ftr-427	1120	25	in	in	ADP
ftr-427	1120	26	every	every	DET
ftr-427	1120	27	other	other	ADJ
ftr-427	1120	28	experience	experience	NOUN
ftr-427	1120	29	a	a	DET
ftr-427	1120	30	decrease	decrease	NOUN
ftr-427	1120	31	in	in	ADP
ftr-427	1120	32	their	their	PRON
ftr-427	1120	33	after	after	ADP
ftr-427	1120	34	-	-	PUNCT
ftr-427	1120	35	tax	tax	NOUN
ftr-427	1120	36	income	income	NOUN
ftr-427	1120	37	.	.	PUNCT
ftr-427	1121	1	moreover	moreover	ADV
ftr-427	1121	2	,	,	PUNCT
ftr-427	1121	3	the	the	DET
ftr-427	1121	4	tax	tax	NOUN
ftr-427	1121	5	system	system	NOUN
ftr-427	1121	6	can	can	AUX
ftr-427	1121	7	not	not	PART
ftr-427	1121	8	be	be	AUX
ftr-427	1121	9	structured	structure	VERB
ftr-427	1121	10	to	to	PART
ftr-427	1121	11	allow	allow	VERB
ftr-427	1121	12	the	the	DET
ftr-427	1121	13	tax	tax	NOUN
ftr-427	1121	14	as	as	ADP
ftr-427	1121	15	a	a	DET
ftr-427	1121	16	percentage	percentage	NOUN
ftr-427	1121	17	of	of	ADP
ftr-427	1121	18	adjusted	adjust	VERB
ftr-427	1121	19	gross	gross	ADJ
ftr-427	1121	20	income	income	NOUN
ftr-427	1121	21	to	to	PART
ftr-427	1121	22	decrease	decrease	VERB
ftr-427	1121	23	for	for	ADP
ftr-427	1121	24	the	the	DET
ftr-427	1121	25	wealthiest	wealthy	ADJ
ftr-427	1121	26	taxpayers	taxpayer	NOUN
ftr-427	1121	27	while	while	SCONJ
ftr-427	1121	28	remaining	remain	VERB
ftr-427	1121	29	proportionate	proportionate	ADJ
ftr-427	1121	30	for	for	ADP
ftr-427	1121	31	most	most	ADJ
ftr-427	1121	32	taxpayers	taxpayer	NOUN
ftr-427	1121	33	in	in	ADP
ftr-427	1121	34	other	other	ADJ
ftr-427	1121	35	income	income	NOUN
ftr-427	1121	36	brackets	bracket	NOUN
ftr-427	1121	37	and	and	CCONJ
ftr-427	1121	38	even	even	ADV
ftr-427	1121	39	increasing	increase	VERB
ftr-427	1121	40	for	for	ADP
ftr-427	1121	41	some	some	DET
ftr-427	1121	42	low	low	ADJ
ftr-427	1121	43	-	-	PUNCT
ftr-427	1121	44	income	income	NOUN
ftr-427	1121	45	taxpayers	taxpayer	NOUN
ftr-427	1121	46	.	.	PUNCT
ftr-427	1122	1	part	part	NOUN
ftr-427	1122	2	ii	ii	PROPN
ftr-427	1122	3	of	of	ADP
ftr-427	1122	4	this	this	DET
ftr-427	1122	5	article	article	NOUN
ftr-427	1122	6	establishes	establish	VERB
ftr-427	1122	7	that	that	SCONJ
ftr-427	1122	8	the	the	DET
ftr-427	1122	9	progressive	progressive	ADJ
ftr-427	1122	10	income	income	NOUN
ftr-427	1122	11	tax	tax	NOUN
ftr-427	1122	12	structure	structure	NOUN
ftr-427	1122	13	has	have	AUX
ftr-427	1122	14	permeated	permeate	VERB
ftr-427	1122	15	our	our	PRON
ftr-427	1122	16	tax	tax	NOUN
ftr-427	1122	17	system	system	NOUN
ftr-427	1122	18	since	since	SCONJ
ftr-427	1122	19	the	the	DET
ftr-427	1122	20	enactment	enactment	NOUN
ftr-427	1122	21	of	of	ADP
ftr-427	1122	22	the	the	DET
ftr-427	1122	23	income	income	NOUN
ftr-427	1122	24	tax	tax	PROPN
ftr-427	1122	25	act	act	NOUN
ftr-427	1122	26	of	of	ADP
ftr-427	1122	27	1913	1913	NUM
ftr-427	1122	28	.	.	PUNCT
ftr-427	1123	1	professor	professor	PROPN
ftr-427	1123	2	livingston	livingston	PROPN
ftr-427	1123	3	opined	opine	VERB
ftr-427	1123	4	that	that	SCONJ
ftr-427	1123	5	changes	change	NOUN
ftr-427	1123	6	in	in	ADP
ftr-427	1123	7	the	the	DET
ftr-427	1123	8	modern	modern	ADJ
ftr-427	1123	9	world	world	NOUN
ftr-427	1123	10	“	"	PUNCT
ftr-427	1123	11	impose	impose	VERB
ftr-427	1123	12	significant	significant	ADJ
ftr-427	1123	13	practical	practical	ADJ
ftr-427	1123	14	obstacles	obstacle	NOUN
ftr-427	1123	15	to	to	ADP
ftr-427	1123	16	the	the	DET
ftr-427	1123	17	maintenance	maintenance	NOUN
ftr-427	1123	18	of	of	ADP
ftr-427	1123	19	a	a	DET
ftr-427	1123	20	progressive	progressive	ADJ
ftr-427	1123	21	tax	tax	NOUN
ftr-427	1123	22	system	system	NOUN
ftr-427	1123	23	”	"	PUNCT
ftr-427	1123	24	.	.	PUNCT
ftr-427	1124	1	societal	societal	ADJ
ftr-427	1124	2	changes	change	NOUN
ftr-427	1124	3	do	do	AUX
ftr-427	1124	4	not	not	PART
ftr-427	1124	5	require	require	VERB
ftr-427	1124	6	a	a	DET
ftr-427	1124	7	complete	complete	ADJ
ftr-427	1124	8	overhaul	overhaul	NOUN
ftr-427	1124	9	of	of	ADP
ftr-427	1124	10	our	our	PRON
ftr-427	1124	11	tax260	tax260	NOUN
ftr-427	1124	12	structure	structure	NOUN
ftr-427	1124	13	.	.	PUNCT
ftr-427	1125	1	rather	rather	ADV
ftr-427	1125	2	,	,	PUNCT
ftr-427	1125	3	societal	societal	ADJ
ftr-427	1125	4	changes	change	NOUN
ftr-427	1125	5	should	should	AUX
ftr-427	1125	6	only	only	ADV
ftr-427	1125	7	impact	impact	VERB
ftr-427	1125	8	the	the	DET
ftr-427	1125	9	level	level	NOUN
ftr-427	1125	10	of	of	ADP
ftr-427	1125	11	progressivity	progressivity	NOUN
ftr-427	1125	12	.	.	PUNCT
ftr-427	1126	1	for	for	ADP
ftr-427	1126	2	example	example	NOUN
ftr-427	1126	3	,	,	PUNCT
ftr-427	1126	4	to	to	PART
ftr-427	1126	5	combat	combat	VERB
ftr-427	1126	6	the	the	DET
ftr-427	1126	7	economic	economic	ADJ
ftr-427	1126	8	adversity	adversity	NOUN
ftr-427	1126	9	surrounding	surround	VERB
ftr-427	1126	10	the	the	DET
ftr-427	1126	11	see	see	NOUN
ftr-427	1127	1	also	also	ADV
ftr-427	1127	2	lucy	lucy	PROPN
ftr-427	1127	3	b.	b.	PROPN
ftr-427	1127	4	bednarek	bednarek	PROPN
ftr-427	1127	5	,	,	PUNCT
ftr-427	1127	6	note	note	VERB
ftr-427	1127	7	:	:	PUNCT
ftr-427	1127	8	the	the	DET
ftr-427	1127	9	gender	gender	NOUN
ftr-427	1127	10	wage	wage	NOUN
ftr-427	1127	11	gap	gap	NOUN
ftr-427	1127	12	:	:	PUNCT
ftr-427	1127	13	searching	search	VERB
ftr-427	1127	14	for	for	ADP
ftr-427	1127	15	equality	equality	NOUN
ftr-427	1127	16	in	in	ADP
ftr-427	1127	17	a	a	DET
ftr-427	1127	18	global	global	ADJ
ftr-427	1127	19	economy	economy	NOUN
ftr-427	1127	20	,	,	PUNCT
ftr-427	1127	21	6	6	NUM
ftr-427	1127	22	ind	ind	NOUN
ftr-427	1127	23	.	.	PUNCT
ftr-427	1128	1	j.	j.	PROPN
ftr-427	1128	2	global	global	PROPN
ftr-427	1128	3	leg	leg	PROPN
ftr-427	1128	4	.	.	PUNCT
ftr-427	1129	1	stud	stud	PROPN
ftr-427	1129	2	.	.	PUNCT
ftr-427	1130	1	213	213	NUM
ftr-427	1130	2	(	(	PUNCT
ftr-427	1130	3	1998	1998	NUM
ftr-427	1130	4	)	)	PUNCT
ftr-427	1130	5	(	(	PUNCT
ftr-427	1130	6	inequality	inequality	NOUN
ftr-427	1130	7	in	in	ADP
ftr-427	1130	8	gender	gender	NOUN
ftr-427	1130	9	wages	wage	NOUN
ftr-427	1130	10	must	must	AUX
ftr-427	1130	11	be	be	AUX
ftr-427	1130	12	addressed	address	VERB
ftr-427	1130	13	by	by	ADP
ftr-427	1130	14	considering	consider	VERB
ftr-427	1130	15	effects	effect	NOUN
ftr-427	1130	16	of	of	ADP
ftr-427	1130	17	globalization	globalization	NOUN
ftr-427	1130	18	)	)	PUNCT
ftr-427	1130	19	;	;	PUNCT
ftr-427	1130	20	wynn	wynn	PROPN
ftr-427	1130	21	r.	r.	PROPN
ftr-427	1130	22	huang	huang	PROPN
ftr-427	1130	23	,	,	PUNCT
ftr-427	1130	24	article	article	NOUN
ftr-427	1130	25	:	:	PUNCT
ftr-427	1130	26	gender	gender	NOUN
ftr-427	1130	27	differences	difference	NOUN
ftr-427	1130	28	in	in	ADP
ftr-427	1130	29	the	the	DET
ftr-427	1130	30	earnings	earning	NOUN
ftr-427	1130	31	of	of	ADP
ftr-427	1130	32	lawyers	lawyer	NOUN
ftr-427	1130	33	,	,	PUNCT
ftr-427	1130	34	30	30	NUM
ftr-427	1130	35	colum	colum	NOUN
ftr-427	1130	36	.	.	PUNCT
ftr-427	1131	1	j.l	j.l	PROPN
ftr-427	1131	2	.	.	PROPN
ftr-427	1131	3	&	&	CCONJ
ftr-427	1131	4	soc	soc	PROPN
ftr-427	1131	5	.	.	PUNCT
ftr-427	1132	1	probs	probs	PROPN
ftr-427	1132	2	.	.	PUNCT
ftr-427	1133	1	267	267	NUM
ftr-427	1133	2	(	(	PUNCT
ftr-427	1133	3	1997	1997	NUM
ftr-427	1133	4	)	)	PUNCT
ftr-427	1133	5	(	(	PUNCT
ftr-427	1133	6	female	female	ADJ
ftr-427	1133	7	attorneys	attorney	NOUN
ftr-427	1133	8	work	work	VERB
ftr-427	1133	9	in	in	ADP
ftr-427	1133	10	lower	low	ADJ
ftr-427	1133	11	paying	pay	VERB
ftr-427	1133	12	specialties	specialty	NOUN
ftr-427	1133	13	and	and	CCONJ
ftr-427	1133	14	do	do	AUX
ftr-427	1133	15	not	not	PART
ftr-427	1133	16	receive	receive	VERB
ftr-427	1133	17	the	the	DET
ftr-427	1133	18	same	same	ADJ
ftr-427	1133	19	income	income	NOUN
ftr-427	1133	20	premiums	premium	NOUN
ftr-427	1133	21	as	as	ADP
ftr-427	1133	22	men	man	NOUN
ftr-427	1133	23	)	)	PUNCT
ftr-427	1133	24	.	.	PUNCT
ftr-427	1134	1	258	258	NUM
ftr-427	1134	2	.	.	PUNCT
ftr-427	1135	1	see	see	VERB
ftr-427	1135	2	u.s	u.s	PROPN
ftr-427	1135	3	.	.	PROPN
ftr-427	1135	4	census	census	PROPN
ftr-427	1135	5	bureau	bureau	PROPN
ftr-427	1136	1	,	,	PUNCT
ftr-427	1136	2	supra	supra	PROPN
ftr-427	1136	3	note	note	NOUN
ftr-427	1136	4	250	250	NUM
ftr-427	1136	5	,	,	PUNCT
ftr-427	1136	6	at	at	ADP
ftr-427	1136	7	vi	vi	PROPN
ftr-427	1136	8	.	.	PROPN
ftr-427	1137	1	259	259	NUM
ftr-427	1137	2	.	.	PUNCT
ftr-427	1137	3	see	see	VERB
ftr-427	1137	4	i	i	PRON
ftr-427	1137	5	d.	d.	PROPN
ftr-427	1137	6	260	260	NUM
ftr-427	1137	7	.	.	PUNCT
ftr-427	1138	1	see	see	VERB
ftr-427	1138	2	livingston	livingston	PROPN
ftr-427	1138	3	,	,	PUNCT
ftr-427	1138	4	supra	supra	PROPN
ftr-427	1138	5	note	note	NOUN
ftr-427	1138	6	246	246	NUM
ftr-427	1138	7	,	,	PUNCT
ftr-427	1138	8	at	at	ADP
ftr-427	1138	9	737	737	NUM
ftr-427	1138	10	.	.	PUNCT
ftr-427	1139	1	2001	2001	NUM
ftr-427	1139	2	]	]	PUNCT
ftr-427	1140	1	the	the	DET
ftr-427	1140	2	widening	widen	VERB
ftr-427	1140	3	gap	gap	NOUN
ftr-427	1140	4	under	under	ADP
ftr-427	1140	5	the	the	DET
ftr-427	1140	6	internal	internal	ADJ
ftr-427	1140	7	revenue	revenue	NOUN
ftr-427	1140	8	code	code	PROPN
ftr-427	1140	9	43	43	NUM
ftr-427	1140	10	great	great	ADJ
ftr-427	1140	11	depression	depression	NOUN
ftr-427	1140	12	,	,	PUNCT
ftr-427	1140	13	congress	congress	PROPN
ftr-427	1140	14	increased	increase	VERB
ftr-427	1140	15	the	the	DET
ftr-427	1140	16	surtax	surtax	NOUN
ftr-427	1140	17	on	on	ADP
ftr-427	1140	18	the	the	DET
ftr-427	1140	19	maximum	maximum	ADJ
ftr-427	1140	20	marginal	marginal	ADJ
ftr-427	1140	21	brackets	bracket	NOUN
ftr-427	1140	22	from	from	ADP
ftr-427	1140	23	20	20	NUM
ftr-427	1140	24	%	%	NOUN
ftr-427	1140	25	to	to	ADP
ftr-427	1140	26	55	55	NUM
ftr-427	1140	27	%	%	NOUN
ftr-427	1140	28	.	.	PUNCT
ftr-427	1141	1	congress	congress	PROPN
ftr-427	1141	2	imposed	impose	VERB
ftr-427	1141	3	the	the	DET
ftr-427	1141	4	highest	high	ADJ
ftr-427	1141	5	marginal	marginal	ADJ
ftr-427	1141	6	rate	rate	NOUN
ftr-427	1141	7	of	of	ADP
ftr-427	1141	8	91	91	NUM
ftr-427	1141	9	%	%	NOUN
ftr-427	1141	10	during	during	ADP
ftr-427	1141	11	the	the	DET
ftr-427	1141	12	world	world	PROPN
ftr-427	1141	13	war	war	PROPN
ftr-427	1141	14	ii	ii	PROPN
ftr-427	1141	15	.	.	PUNCT
ftr-427	1142	1	congress	congress	PROPN
ftr-427	1142	2	slowly	slowly	ADV
ftr-427	1142	3	reduced	reduce	VERB
ftr-427	1142	4	the	the	DET
ftr-427	1142	5	astounding	astounding	ADJ
ftr-427	1142	6	91	91	NUM
ftr-427	1142	7	%	%	NOUN
ftr-427	1142	8	rate	rate	NOUN
ftr-427	1142	9	,	,	PUNCT
ftr-427	1142	10	and	and	CCONJ
ftr-427	1142	11	the	the	DET
ftr-427	1142	12	maximum	maximum	ADJ
ftr-427	1142	13	marginal	marginal	ADJ
ftr-427	1142	14	rate	rate	NOUN
ftr-427	1142	15	is	be	AUX
ftr-427	1142	16	substantially	substantially	ADV
ftr-427	1142	17	lower	low	ADJ
ftr-427	1142	18	today	today	NOUN
ftr-427	1142	19	than	than	SCONJ
ftr-427	1142	20	it	it	PRON
ftr-427	1142	21	was	be	AUX
ftr-427	1142	22	when	when	SCONJ
ftr-427	1142	23	professors	professor	NOUN
ftr-427	1142	24	blum	blum	PROPN
ftr-427	1142	25	and	and	CCONJ
ftr-427	1142	26	kalven	kalven	PROPN
ftr-427	1142	27	wrote	write	VERB
ftr-427	1142	28	their	their	PRON
ftr-427	1142	29	notable	notable	ADJ
ftr-427	1142	30	critique	critique	NOUN
ftr-427	1142	31	of	of	ADP
ftr-427	1142	32	the	the	DET
ftr-427	1142	33	progressive	progressive	ADJ
ftr-427	1142	34	tax	tax	NOUN
ftr-427	1142	35	system	system	NOUN
ftr-427	1142	36	.	.	PUNCT
ftr-427	1143	1	it	it	PRON
ftr-427	1143	2	is	be	AUX
ftr-427	1143	3	inconceivable	inconceivable	ADJ
ftr-427	1143	4	that	that	SCONJ
ftr-427	1143	5	the	the	DET
ftr-427	1143	6	rates	rate	NOUN
ftr-427	1143	7	would	would	AUX
ftr-427	1143	8	ever	ever	ADV
ftr-427	1143	9	rise	rise	VERB
ftr-427	1143	10	to	to	ADP
ftr-427	1143	11	the	the	DET
ftr-427	1143	12	astronomical	astronomical	ADJ
ftr-427	1143	13	levels	level	NOUN
ftr-427	1143	14	of	of	ADP
ftr-427	1143	15	yesteryear	yesteryear	NOUN
ftr-427	1143	16	.	.	PUNCT
ftr-427	1144	1	professor	professor	NOUN
ftr-427	1144	2	livingston	livingston	PROPN
ftr-427	1144	3	correctly	correctly	ADV
ftr-427	1144	4	points	point	VERB
ftr-427	1144	5	out	out	ADP
ftr-427	1144	6	that	that	SCONJ
ftr-427	1144	7	“	"	PUNCT
ftr-427	1144	8	increasing	increase	VERB
ftr-427	1144	9	conservatism	conservatism	NOUN
ftr-427	1144	10	of	of	ADP
ftr-427	1144	11	american	american	ADJ
ftr-427	1144	12	politics	politic	NOUN
ftr-427	1144	13	.	.	PUNCT
ftr-427	1144	14	”	"	PUNCT
ftr-427	1145	1	a	a	DET
ftr-427	1145	2	more	more	ADV
ftr-427	1145	3	accurate	accurate	ADJ
ftr-427	1145	4	question	question	NOUN
ftr-427	1145	5	is	be	AUX
ftr-427	1145	6	whether261	whether261	PROPN
ftr-427	1145	7	progressive	progressive	ADJ
ftr-427	1145	8	taxation	taxation	NOUN
ftr-427	1145	9	can	can	AUX
ftr-427	1145	10	be	be	AUX
ftr-427	1145	11	sustained	sustain	VERB
ftr-427	1145	12	at	at	ADV
ftr-427	1145	13	all	all	ADV
ftr-427	1145	14	in	in	ADP
ftr-427	1145	15	light	light	NOUN
ftr-427	1145	16	of	of	ADP
ftr-427	1145	17	the	the	DET
ftr-427	1145	18	increasing	increase	VERB
ftr-427	1145	19	conservatism	conservatism	NOUN
ftr-427	1145	20	.	.	PUNCT
ftr-427	1146	1	stated	state	VERB
ftr-427	1146	2	another	another	DET
ftr-427	1146	3	way	way	NOUN
ftr-427	1146	4	,	,	PUNCT
ftr-427	1146	5	is	be	AUX
ftr-427	1146	6	the	the	DET
ftr-427	1146	7	progressive	progressive	ADJ
ftr-427	1146	8	tax	tax	NOUN
ftr-427	1146	9	structure	structure	NOUN
ftr-427	1146	10	inherent	inherent	ADJ
ftr-427	1146	11	throughout	throughout	ADP
ftr-427	1146	12	history	history	NOUN
ftr-427	1146	13	appropriate	appropriate	ADJ
ftr-427	1146	14	in	in	ADP
ftr-427	1146	15	light	light	NOUN
ftr-427	1146	16	of	of	ADP
ftr-427	1146	17	today	today	NOUN
ftr-427	1146	18	’s	’s	PART
ftr-427	1146	19	society	society	NOUN
ftr-427	1146	20	?	?	PUNCT
ftr-427	1147	1	that	that	DET
ftr-427	1147	2	question	question	NOUN
ftr-427	1147	3	must	must	AUX
ftr-427	1147	4	be	be	AUX
ftr-427	1147	5	answered	answer	VERB
ftr-427	1147	6	affirmatively	affirmatively	ADV
ftr-427	1147	7	.	.	PUNCT
ftr-427	1148	1	irrespective	irrespective	ADV
ftr-427	1148	2	of	of	ADP
ftr-427	1148	3	the	the	DET
ftr-427	1148	4	method	method	NOUN
ftr-427	1148	5	of	of	ADP
ftr-427	1148	6	taxation	taxation	NOUN
ftr-427	1148	7	adopted	adopt	VERB
ftr-427	1148	8	by	by	ADP
ftr-427	1148	9	this	this	DET
ftr-427	1148	10	country	country	NOUN
ftr-427	1148	11	,	,	PUNCT
ftr-427	1148	12	it	it	PRON
ftr-427	1148	13	can	can	AUX
ftr-427	1148	14	not	not	PART
ftr-427	1148	15	conflict	conflict	VERB
ftr-427	1148	16	with	with	ADP
ftr-427	1148	17	the	the	DET
ftr-427	1148	18	traditional	traditional	ADJ
ftr-427	1148	19	ability	ability	NOUN
ftr-427	1148	20	-	-	PUNCT
ftr-427	1148	21	to	to	ADP
ftr-427	1148	22	-	-	PUNCT
ftr-427	1148	23	pay	pay	NOUN
ftr-427	1148	24	principles	principle	NOUN
ftr-427	1148	25	expressed	express	VERB
ftr-427	1148	26	in	in	ADP
ftr-427	1148	27	the	the	DET
ftr-427	1148	28	legislative	legislative	ADJ
ftr-427	1148	29	history	history	NOUN
ftr-427	1148	30	of	of	ADP
ftr-427	1148	31	the	the	DET
ftr-427	1148	32	historic	historic	ADJ
ftr-427	1148	33	income	income	NOUN
ftr-427	1148	34	tax	tax	PROPN
ftr-427	1148	35	act	act	NOUN
ftr-427	1148	36	of	of	ADP
ftr-427	1148	37	1913	1913	NUM
ftr-427	1148	38	.	.	PUNCT
ftr-427	1149	1	it	it	PRON
ftr-427	1149	2	is	be	AUX
ftr-427	1149	3	unlikely	unlikely	ADJ
ftr-427	1149	4	that	that	SCONJ
ftr-427	1149	5	congress	congress	PROPN
ftr-427	1149	6	could	could	AUX
ftr-427	1149	7	enact	enact	VERB
ftr-427	1149	8	marginal	marginal	ADJ
ftr-427	1149	9	rates	rate	NOUN
ftr-427	1149	10	approaching	approach	VERB
ftr-427	1149	11	the	the	DET
ftr-427	1149	12	rates	rate	NOUN
ftr-427	1149	13	in	in	ADP
ftr-427	1149	14	the	the	DET
ftr-427	1149	15	past	past	NOUN
ftr-427	1149	16	.	.	PUNCT
ftr-427	1150	1	however	however	ADV
ftr-427	1150	2	,	,	PUNCT
ftr-427	1150	3	the	the	DET
ftr-427	1150	4	progressive	progressive	ADJ
ftr-427	1150	5	tax	tax	NOUN
ftr-427	1150	6	structure	structure	NOUN
ftr-427	1150	7	is	be	AUX
ftr-427	1150	8	the	the	DET
ftr-427	1150	9	most	most	ADV
ftr-427	1150	10	effective	effective	ADJ
ftr-427	1150	11	manner	manner	NOUN
ftr-427	1150	12	of	of	ADP
ftr-427	1150	13	satisfying	satisfy	VERB
ftr-427	1150	14	revenue	revenue	NOUN
ftr-427	1150	15	concerns	concern	NOUN
ftr-427	1150	16	while	while	SCONJ
ftr-427	1150	17	adhering	adhere	VERB
ftr-427	1150	18	to	to	ADP
ftr-427	1150	19	the	the	DET
ftr-427	1150	20	ability	ability	NOUN
ftr-427	1150	21	-	-	PUNCT
ftr-427	1150	22	to	to	ADP
ftr-427	1150	23	-	-	PUNCT
ftr-427	1150	24	pay	pay	VERB
ftr-427	1150	25	concept	concept	NOUN
ftr-427	1150	26	.	.	PUNCT
ftr-427	1151	1	the	the	DET
ftr-427	1151	2	consumption	consumption	NOUN
ftr-427	1151	3	tax	tax	NOUN
ftr-427	1151	4	favors	favor	VERB
ftr-427	1151	5	the	the	DET
ftr-427	1151	6	wealthy	wealthy	ADJ
ftr-427	1151	7	taxpayers	taxpayer	NOUN
ftr-427	1151	8	that	that	PRON
ftr-427	1151	9	obviously	obviously	ADV
ftr-427	1151	10	are	be	AUX
ftr-427	1151	11	in	in	ADP
ftr-427	1151	12	a	a	DET
ftr-427	1151	13	better	well	ADJ
ftr-427	1151	14	position	position	NOUN
ftr-427	1151	15	to	to	PART
ftr-427	1151	16	save	save	VERB
ftr-427	1151	17	large	large	ADJ
ftr-427	1151	18	amounts	amount	NOUN
ftr-427	1151	19	of	of	ADP
ftr-427	1151	20	money	money	NOUN
ftr-427	1151	21	over	over	ADP
ftr-427	1151	22	long	long	ADJ
ftr-427	1151	23	periods	period	NOUN
ftr-427	1151	24	of	of	ADP
ftr-427	1151	25	time	time	NOUN
ftr-427	1151	26	.	.	PUNCT
ftr-427	1152	1	proportional	proportional	ADJ
ftr-427	1152	2	taxation	taxation	NOUN
ftr-427	1152	3	has	have	VERB
ftr-427	1152	4	several	several	ADJ
ftr-427	1152	5	advantages	advantage	NOUN
ftr-427	1152	6	,	,	PUNCT
ftr-427	1152	7	but	but	CCONJ
ftr-427	1152	8	is	be	AUX
ftr-427	1152	9	inappropriate	inappropriate	ADJ
ftr-427	1152	10	to	to	PART
ftr-427	1152	11	convert	convert	VERB
ftr-427	1152	12	to	to	ADP
ftr-427	1152	13	such	such	DET
ftr-427	1152	14	a	a	DET
ftr-427	1152	15	system	system	NOUN
ftr-427	1152	16	of	of	ADP
ftr-427	1152	17	taxation	taxation	NOUN
ftr-427	1152	18	because	because	SCONJ
ftr-427	1152	19	revenue	revenue	NOUN
ftr-427	1152	20	shortfall	shortfall	NOUN
ftr-427	1152	21	considerations	consideration	NOUN
ftr-427	1152	22	.	.	PUNCT
ftr-427	1153	1	any	any	DET
ftr-427	1153	2	viable	viable	ADJ
ftr-427	1153	3	proposal	proposal	NOUN
ftr-427	1153	4	for	for	ADP
ftr-427	1153	5	a	a	DET
ftr-427	1153	6	proportional	proportional	ADJ
ftr-427	1153	7	tax	tax	NOUN
ftr-427	1153	8	system	system	NOUN
ftr-427	1153	9	would	would	AUX
ftr-427	1153	10	result	result	VERB
ftr-427	1153	11	in	in	ADP
ftr-427	1153	12	a	a	DET
ftr-427	1153	13	tax	tax	NOUN
ftr-427	1153	14	increase	increase	NOUN
ftr-427	1153	15	for	for	SCONJ
ftr-427	1153	16	many	many	ADJ
ftr-427	1153	17	middleincome	middleincome	ADJ
ftr-427	1153	18	taxpayers	taxpayer	NOUN
ftr-427	1153	19	to	to	PART
ftr-427	1153	20	sustain	sustain	VERB
ftr-427	1153	21	the	the	DET
ftr-427	1153	22	revenue	revenue	NOUN
ftr-427	1153	23	demands	demand	NOUN
ftr-427	1153	24	.	.	PUNCT
ftr-427	1154	1	of	of	ADP
ftr-427	1154	2	course	course	NOUN
ftr-427	1154	3	,	,	PUNCT
ftr-427	1154	4	progressivity	progressivity	NOUN
ftr-427	1154	5	would	would	AUX
ftr-427	1154	6	still	still	ADV
ftr-427	1154	7	be	be	AUX
ftr-427	1154	8	a	a	DET
ftr-427	1154	9	part	part	NOUN
ftr-427	1154	10	of	of	ADP
ftr-427	1154	11	proportional	proportional	ADJ
ftr-427	1154	12	taxation	taxation	NOUN
ftr-427	1154	13	in	in	ADP
ftr-427	1154	14	the	the	DET
ftr-427	1154	15	form	form	NOUN
ftr-427	1154	16	of	of	ADP
ftr-427	1154	17	exemptions	exemption	NOUN
ftr-427	1154	18	to	to	PART
ftr-427	1154	19	prevent	prevent	VERB
ftr-427	1154	20	low	low	ADJ
ftr-427	1154	21	-	-	PUNCT
ftr-427	1154	22	income	income	NOUN
ftr-427	1154	23	taxpayers	taxpayer	NOUN
ftr-427	1154	24	from	from	ADP
ftr-427	1154	25	being	be	AUX
ftr-427	1154	26	subjected	subject	VERB
ftr-427	1154	27	to	to	ADP
ftr-427	1154	28	a	a	DET
ftr-427	1154	29	hefty	hefty	ADJ
ftr-427	1154	30	tax	tax	NOUN
ftr-427	1154	31	burden	burden	NOUN
ftr-427	1154	32	.	.	PUNCT
ftr-427	1155	1	b.	b.	PROPN
ftr-427	1155	2	globalization	globalization	NOUN
ftr-427	1155	3	and	and	CCONJ
ftr-427	1155	4	progressive	progressive	ADJ
ftr-427	1155	5	taxation	taxation	NOUN
ftr-427	1155	6	professor	professor	NOUN
ftr-427	1155	7	livingston	livingston	PROPN
ftr-427	1155	8	argues	argue	VERB
ftr-427	1155	9	that	that	SCONJ
ftr-427	1155	10	globalization	globalization	NOUN
ftr-427	1155	11	precludes	preclude	VERB
ftr-427	1155	12	a	a	DET
ftr-427	1155	13	country	country	NOUN
ftr-427	1155	14	from	from	ADP
ftr-427	1155	15	maintaining	maintain	VERB
ftr-427	1155	16	inflated	inflated	ADJ
ftr-427	1155	17	tax	tax	NOUN
ftr-427	1155	18	rates	rate	NOUN
ftr-427	1155	19	because	because	SCONJ
ftr-427	1155	20	of	of	ADP
ftr-427	1155	21	a	a	DET
ftr-427	1155	22	probable	probable	ADJ
ftr-427	1155	23	loss	loss	NOUN
ftr-427	1155	24	in	in	ADP
ftr-427	1155	25	business	business	NOUN
ftr-427	1155	26	to	to	ADP
ftr-427	1155	27	competing	compete	VERB
ftr-427	1155	28	nations	nation	NOUN
ftr-427	1155	29	.	.	PUNCT
ftr-427	1156	1	arguably	arguably	ADV
ftr-427	1156	2	,	,	PUNCT
ftr-427	1156	3	developed	develop	VERB
ftr-427	1156	4	countries	country	NOUN
ftr-427	1156	5	might	might	AUX
ftr-427	1156	6	lose	lose	VERB
ftr-427	1156	7	business	business	NOUN
ftr-427	1156	8	to262	to262	NOUN
ftr-427	1156	9	developing	develop	VERB
ftr-427	1156	10	countries	country	NOUN
ftr-427	1156	11	due	due	ADP
ftr-427	1156	12	to	to	ADP
ftr-427	1156	13	lower	low	ADJ
ftr-427	1156	14	wages	wage	NOUN
ftr-427	1156	15	in	in	ADP
ftr-427	1156	16	those	those	DET
ftr-427	1156	17	developing	develop	VERB
ftr-427	1156	18	countries	country	NOUN
ftr-427	1156	19	,	,	PUNCT
ftr-427	1156	20	more	more	ADV
ftr-427	1156	21	costly	costly	ADJ
ftr-427	1156	22	environmental	environmental	ADJ
ftr-427	1156	23	controls	control	NOUN
ftr-427	1156	24	and	and	CCONJ
ftr-427	1156	25	labor	labor	NOUN
ftr-427	1156	26	protection	protection	NOUN
ftr-427	1156	27	laws	law	NOUN
ftr-427	1156	28	.	.	PUNCT
ftr-427	1157	1	if	if	SCONJ
ftr-427	1157	2	those	those	DET
ftr-427	1157	3	developing	develop	VERB
ftr-427	1157	4	countries	country	NOUN
ftr-427	1157	5	also	also	ADV
ftr-427	1157	6	maintain	maintain	VERB
ftr-427	1157	7	lower	low	ADJ
ftr-427	1157	8	tax	tax	NOUN
ftr-427	1157	9	rates	rate	NOUN
ftr-427	1157	10	,	,	PUNCT
ftr-427	1157	11	that	that	PRON
ftr-427	1157	12	only	only	ADV
ftr-427	1157	13	represents	represent	VERB
ftr-427	1157	14	one	one	NUM
ftr-427	1157	15	additional	additional	ADJ
ftr-427	1157	16	factor	factor	NOUN
ftr-427	1157	17	in	in	ADP
ftr-427	1157	18	contributing	contribute	VERB
ftr-427	1157	19	to	to	ADP
ftr-427	1157	20	a	a	DET
ftr-427	1157	21	loss	loss	NOUN
ftr-427	1157	22	in	in	ADP
ftr-427	1157	23	business	business	NOUN
ftr-427	1157	24	to	to	ADP
ftr-427	1157	25	those	those	DET
ftr-427	1157	26	countries	country	NOUN
ftr-427	1157	27	.	.	PUNCT
ftr-427	1158	1	however	however	ADV
ftr-427	1158	2	,	,	PUNCT
ftr-427	1158	3	these	these	DET
ftr-427	1158	4	countries	country	NOUN
ftr-427	1158	5	lack	lack	VERB
ftr-427	1158	6	sufficient	sufficient	ADJ
ftr-427	1158	7	resources	resource	NOUN
ftr-427	1158	8	to	to	PART
ftr-427	1158	9	pose	pose	VERB
ftr-427	1158	10	bona	bona	ADJ
ftr-427	1158	11	fide	fide	ADJ
ftr-427	1158	12	threats	threat	NOUN
ftr-427	1158	13	to	to	ADP
ftr-427	1158	14	developed	develop	VERB
ftr-427	1158	15	countries	country	NOUN
ftr-427	1158	16	.	.	PUNCT
ftr-427	1159	1	moreover	moreover	ADV
ftr-427	1159	2	,	,	PUNCT
ftr-427	1159	3	many	many	ADJ
ftr-427	1159	4	developing	develop	VERB
ftr-427	1159	5	countries	country	NOUN
ftr-427	1159	6	actually	actually	ADV
ftr-427	1159	7	maintain	maintain	VERB
ftr-427	1159	8	progressive	progressive	ADJ
ftr-427	1159	9	rate	rate	NOUN
ftr-427	1159	10	structures	structure	NOUN
ftr-427	1159	11	.	.	PUNCT
ftr-427	1160	1	taiwan	taiwan	PROPN
ftr-427	1160	2	’s	’s	PART
ftr-427	1160	3	marginal	marginal	ADJ
ftr-427	1160	4	rates	rate	NOUN
ftr-427	1160	5	for	for	ADP
ftr-427	1160	6	personal	personal	ADJ
ftr-427	1160	7	income	income	NOUN
ftr-427	1160	8	ranges	range	VERB
ftr-427	1160	9	from	from	ADP
ftr-427	1160	10	6	6	NUM
ftr-427	1160	11	%	%	NOUN
ftr-427	1160	12	261	261	NUM
ftr-427	1160	13	.	.	PUNCT
ftr-427	1161	1	see	see	VERB
ftr-427	1161	2	i	i	PRON
ftr-427	1161	3	d.	d.	PROPN
ftr-427	1161	4	262	262	NUM
ftr-427	1161	5	.	.	PUNCT
ftr-427	1162	1	see	see	VERB
ftr-427	1162	2	i	i	PRON
ftr-427	1162	3	d.	d.	PROPN
ftr-427	1162	4	at	at	ADP
ftr-427	1162	5	742	742	NUM
ftr-427	1162	6	.	.	NUM
ftr-427	1162	7	44	44	NUM
ftr-427	1162	8	florida	florida	PROPN
ftr-427	1162	9	tax	tax	NOUN
ftr-427	1162	10	review	review	NOUN
ftr-427	1162	11	[	[	X
ftr-427	1162	12	vol	vol	NOUN
ftr-427	1162	13	.	.	PUNCT
ftr-427	1163	1	5:1	5:1	NUM
ftr-427	1163	2	to	to	PART
ftr-427	1163	3	40	40	NUM
ftr-427	1163	4	%	%	NOUN
ftr-427	1163	5	.	.	PUNCT
ftr-427	1163	6	”	"	PUNCT
ftr-427	1164	1	capital	capital	NOUN
ftr-427	1164	2	gains	gain	NOUN
ftr-427	1164	3	are	be	AUX
ftr-427	1164	4	taxed	tax	VERB
ftr-427	1164	5	in	in	ADP
ftr-427	1164	6	the	the	DET
ftr-427	1164	7	same	same	ADJ
ftr-427	1164	8	manner	manner	NOUN
ftr-427	1164	9	.	.	PUNCT
ftr-427	1165	1	in	in	ADP
ftr-427	1165	2	mexico	mexico	PROPN
ftr-427	1165	3	,	,	PUNCT
ftr-427	1165	4	the263	the263	PROPN
ftr-427	1165	5	264	264	NUM
ftr-427	1165	6	marginal	marginal	ADJ
ftr-427	1165	7	rates	rate	NOUN
ftr-427	1165	8	range	range	VERB
ftr-427	1165	9	from	from	ADP
ftr-427	1165	10	3	3	NUM
ftr-427	1165	11	%	%	NOUN
ftr-427	1165	12	to	to	PART
ftr-427	1165	13	40	40	NUM
ftr-427	1165	14	%	%	NOUN
ftr-427	1165	15	.	.	PUNCT
ftr-427	1166	1	capital	capital	NOUN
ftr-427	1166	2	gains	gain	NOUN
ftr-427	1166	3	are	be	AUX
ftr-427	1166	4	also	also	ADV
ftr-427	1166	5	subject	subject	ADJ
ftr-427	1166	6	to	to	ADP
ftr-427	1166	7	the265	the265	PROPN
ftr-427	1166	8	mexican	mexican	ADJ
ftr-427	1166	9	income	income	NOUN
ftr-427	1166	10	tax.266	tax.266	ADP
ftr-427	1166	11	a	a	DET
ftr-427	1166	12	more	more	ADV
ftr-427	1166	13	significant	significant	ADJ
ftr-427	1166	14	question	question	NOUN
ftr-427	1166	15	raised	raise	VERB
ftr-427	1166	16	by	by	ADP
ftr-427	1166	17	professor	professor	NOUN
ftr-427	1166	18	livingston	livingston	PROPN
ftr-427	1166	19	concerns	concern	VERB
ftr-427	1166	20	whether	whether	SCONJ
ftr-427	1166	21	this	this	DET
ftr-427	1166	22	country	country	NOUN
ftr-427	1166	23	could	could	AUX
ftr-427	1166	24	lose	lose	VERB
ftr-427	1166	25	business	business	NOUN
ftr-427	1166	26	to	to	ADP
ftr-427	1166	27	developed	develop	VERB
ftr-427	1166	28	countries	country	NOUN
ftr-427	1166	29	.	.	PUNCT
ftr-427	1167	1	while	while	SCONJ
ftr-427	1167	2	professor	professor	PROPN
ftr-427	1167	3	livingston	livingston	PROPN
ftr-427	1167	4	was	be	AUX
ftr-427	1167	5	concerned	concern	VERB
ftr-427	1167	6	with	with	ADP
ftr-427	1167	7	the	the	DET
ftr-427	1167	8	competitive	competitive	ADJ
ftr-427	1167	9	disadvantages	disadvantage	NOUN
ftr-427	1167	10	a	a	DET
ftr-427	1167	11	country	country	NOUN
ftr-427	1167	12	might	might	AUX
ftr-427	1167	13	encounter	encounter	VERB
ftr-427	1167	14	by	by	ADP
ftr-427	1167	15	maintaining	maintain	VERB
ftr-427	1167	16	high	high	ADJ
ftr-427	1167	17	tax	tax	NOUN
ftr-427	1167	18	rates	rate	NOUN
ftr-427	1167	19	,	,	PUNCT
ftr-427	1167	20	he	he	PRON
ftr-427	1167	21	was	be	AUX
ftr-427	1167	22	particularly	particularly	ADV
ftr-427	1167	23	apprehensive	apprehensive	ADJ
ftr-427	1167	24	about	about	ADP
ftr-427	1167	25	the	the	DET
ftr-427	1167	26	impact	impact	NOUN
ftr-427	1167	27	on	on	ADP
ftr-427	1167	28	a	a	DET
ftr-427	1167	29	country	country	NOUN
ftr-427	1167	30	that	that	PRON
ftr-427	1167	31	taxed	tax	VERB
ftr-427	1167	32	capital	capital	NOUN
ftr-427	1167	33	because	because	SCONJ
ftr-427	1167	34	of	of	ADP
ftr-427	1167	35	the	the	DET
ftr-427	1167	36	ease	ease	NOUN
ftr-427	1167	37	of	of	ADP
ftr-427	1167	38	shifting	shift	VERB
ftr-427	1167	39	capital	capital	NOUN
ftr-427	1167	40	to	to	ADP
ftr-427	1167	41	countries	country	NOUN
ftr-427	1167	42	with	with	ADP
ftr-427	1167	43	lower	low	ADJ
ftr-427	1167	44	taxes	taxis	NOUN
ftr-427	1167	45	.	.	PUNCT
ftr-427	1168	1	professor	professor	NOUN
ftr-427	1168	2	livingston267	livingston267	PROPN
ftr-427	1168	3	raises	raise	VERB
ftr-427	1168	4	valid	valid	ADJ
ftr-427	1168	5	issues	issue	NOUN
ftr-427	1168	6	.	.	PUNCT
ftr-427	1169	1	nevertheless	nevertheless	ADV
ftr-427	1169	2	,	,	PUNCT
ftr-427	1169	3	many	many	ADJ
ftr-427	1169	4	developed	develop	VERB
ftr-427	1169	5	countries	country	NOUN
ftr-427	1169	6	that	that	PRON
ftr-427	1169	7	possess	possess	VERB
ftr-427	1169	8	sufficient	sufficient	ADJ
ftr-427	1169	9	resources	resource	NOUN
ftr-427	1169	10	to	to	PART
ftr-427	1169	11	put	put	VERB
ftr-427	1169	12	forth	forth	ADP
ftr-427	1169	13	a	a	DET
ftr-427	1169	14	serious	serious	ADJ
ftr-427	1169	15	competitive	competitive	ADJ
ftr-427	1169	16	threat	threat	NOUN
ftr-427	1169	17	also	also	ADV
ftr-427	1169	18	maintain	maintain	VERB
ftr-427	1169	19	progressive	progressive	ADJ
ftr-427	1169	20	rate	rate	NOUN
ftr-427	1169	21	structures	structure	NOUN
ftr-427	1169	22	,	,	PUNCT
ftr-427	1169	23	and	and	CCONJ
ftr-427	1169	24	they	they	PRON
ftr-427	1169	25	also	also	ADV
ftr-427	1169	26	tax	tax	NOUN
ftr-427	1169	27	capital	capital	NOUN
ftr-427	1169	28	.	.	PUNCT
ftr-427	1170	1	japan	japan	PROPN
ftr-427	1170	2	has	have	AUX
ftr-427	1170	3	been	be	AUX
ftr-427	1170	4	a	a	DET
ftr-427	1170	5	leader	leader	NOUN
ftr-427	1170	6	in	in	ADP
ftr-427	1170	7	the	the	DET
ftr-427	1170	8	manufacture	manufacture	NOUN
ftr-427	1170	9	of	of	ADP
ftr-427	1170	10	electronic	electronic	ADJ
ftr-427	1170	11	equipment	equipment	NOUN
ftr-427	1170	12	and	and	CCONJ
ftr-427	1170	13	automobiles	automobile	NOUN
ftr-427	1170	14	.	.	PUNCT
ftr-427	1171	1	in	in	ADP
ftr-427	1171	2	japan	japan	PROPN
ftr-427	1171	3	,	,	PUNCT
ftr-427	1171	4	individuals	individual	NOUN
ftr-427	1171	5	are	be	AUX
ftr-427	1171	6	assessed	assess	VERB
ftr-427	1171	7	a	a	DET
ftr-427	1171	8	national	national	ADJ
ftr-427	1171	9	income	income	NOUN
ftr-427	1171	10	tax	tax	NOUN
ftr-427	1171	11	.	.	PUNCT
ftr-427	1172	1	the	the	DET
ftr-427	1172	2	marginal	marginal	ADJ
ftr-427	1172	3	tax	tax	NOUN
ftr-427	1172	4	rates	rate	NOUN
ftr-427	1172	5	are	be	AUX
ftr-427	1172	6	10	10	NUM
ftr-427	1172	7	%	%	NOUN
ftr-427	1172	8	,	,	PUNCT
ftr-427	1172	9	20%,268	20%,268	NUM
ftr-427	1172	10	30	30	NUM
ftr-427	1172	11	%	%	NOUN
ftr-427	1172	12	and	and	CCONJ
ftr-427	1172	13	37	37	NUM
ftr-427	1172	14	%	%	NOUN
ftr-427	1172	15	.	.	PUNCT
ftr-427	1173	1	the	the	DET
ftr-427	1173	2	tax	tax	NOUN
ftr-427	1173	3	is	be	AUX
ftr-427	1173	4	imposed	impose	VERB
ftr-427	1173	5	on	on	ADP
ftr-427	1173	6	various	various	ADJ
ftr-427	1173	7	forms	form	NOUN
ftr-427	1173	8	of	of	ADP
ftr-427	1173	9	income	income	NOUN
ftr-427	1173	10	,	,	PUNCT
ftr-427	1173	11	including269	including269	PROPN
ftr-427	1173	12	business	business	NOUN
ftr-427	1173	13	income	income	NOUN
ftr-427	1173	14	.	.	PUNCT
ftr-427	1174	1	generally	generally	ADV
ftr-427	1174	2	,	,	PUNCT
ftr-427	1174	3	japan	japan	PROPN
ftr-427	1174	4	also	also	ADV
ftr-427	1174	5	imposes	impose	VERB
ftr-427	1174	6	a	a	DET
ftr-427	1174	7	local	local	ADJ
ftr-427	1174	8	enterprise	enterprise	NOUN
ftr-427	1174	9	tax	tax	NOUN
ftr-427	1174	10	on270	on270	NOUN
ftr-427	1174	11	business	business	NOUN
ftr-427	1174	12	and	and	CCONJ
ftr-427	1174	13	rental	rental	ADJ
ftr-427	1174	14	income	income	NOUN
ftr-427	1174	15	at	at	ADP
ftr-427	1174	16	a	a	DET
ftr-427	1174	17	flat	flat	ADJ
ftr-427	1174	18	rate	rate	NOUN
ftr-427	1174	19	of	of	ADP
ftr-427	1174	20	5	5	NUM
ftr-427	1174	21	%	%	NOUN
ftr-427	1174	22	.	.	PUNCT
ftr-427	1175	1	in	in	ADP
ftr-427	1175	2	addition	addition	NOUN
ftr-427	1175	3	,	,	PUNCT
ftr-427	1175	4	japan	japan	PROPN
ftr-427	1175	5	imposes	impose	VERB
ftr-427	1175	6	a271	a271	PRON
ftr-427	1175	7	corporate	corporate	ADJ
ftr-427	1175	8	income	income	NOUN
ftr-427	1175	9	tax	tax	NOUN
ftr-427	1175	10	at	at	ADP
ftr-427	1175	11	a	a	DET
ftr-427	1175	12	34.5	34.5	NUM
ftr-427	1175	13	%	%	NOUN
ftr-427	1175	14	tax	tax	NOUN
ftr-427	1175	15	rate	rate	NOUN
ftr-427	1175	16	for	for	ADP
ftr-427	1175	17	large	large	ADJ
ftr-427	1175	18	corporations	corporation	NOUN
ftr-427	1175	19	and	and	CCONJ
ftr-427	1175	20	25	25	NUM
ftr-427	1175	21	%	%	NOUN
ftr-427	1175	22	tax	tax	NOUN
ftr-427	1175	23	rate	rate	NOUN
ftr-427	1175	24	for	for	ADP
ftr-427	1175	25	small	small	ADJ
ftr-427	1175	26	corporations	corporation	NOUN
ftr-427	1175	27	.	.	PUNCT
ftr-427	1176	1	gains	gain	NOUN
ftr-427	1176	2	from	from	ADP
ftr-427	1176	3	the	the	DET
ftr-427	1176	4	disposition	disposition	NOUN
ftr-427	1176	5	of	of	ADP
ftr-427	1176	6	corporate	corporate	ADJ
ftr-427	1176	7	stock	stock	NOUN
ftr-427	1176	8	and272	and272	NOUN
ftr-427	1176	9	other	other	ADJ
ftr-427	1176	10	corporate	corporate	ADJ
ftr-427	1176	11	securities	security	NOUN
ftr-427	1176	12	are	be	AUX
ftr-427	1176	13	not	not	PART
ftr-427	1176	14	subject	subject	ADJ
ftr-427	1176	15	to	to	ADP
ftr-427	1176	16	the	the	DET
ftr-427	1176	17	progressive	progressive	ADJ
ftr-427	1176	18	ordinary	ordinary	ADJ
ftr-427	1176	19	income	income	NOUN
ftr-427	1176	20	tax	tax	NOUN
ftr-427	1176	21	rates	rate	NOUN
ftr-427	1176	22	but	but	CCONJ
ftr-427	1176	23	are	be	AUX
ftr-427	1176	24	subject	subject	ADJ
ftr-427	1176	25	to	to	ADP
ftr-427	1176	26	a	a	DET
ftr-427	1176	27	flat	flat	ADJ
ftr-427	1176	28	tax	tax	NOUN
ftr-427	1176	29	rate	rate	NOUN
ftr-427	1176	30	of	of	ADP
ftr-427	1176	31	26	26	NUM
ftr-427	1176	32	%	%	NOUN
ftr-427	1176	33	.	.	PUNCT
ftr-427	1177	1	in	in	ADP
ftr-427	1177	2	germany	germany	PROPN
ftr-427	1177	3	,	,	PUNCT
ftr-427	1177	4	the	the	DET
ftr-427	1177	5	graduated273	graduated273	PROPN
ftr-427	1177	6	income	income	NOUN
ftr-427	1177	7	tax	tax	NOUN
ftr-427	1177	8	rates	rate	NOUN
ftr-427	1177	9	range	range	VERB
ftr-427	1177	10	from	from	ADP
ftr-427	1177	11	22.9	22.9	NUM
ftr-427	1177	12	%	%	NOUN
ftr-427	1177	13	to	to	ADP
ftr-427	1177	14	51	51	NUM
ftr-427	1177	15	%	%	NOUN
ftr-427	1177	16	.	.	PUNCT
ftr-427	1178	1	income	income	NOUN
ftr-427	1178	2	derived	derive	VERB
ftr-427	1178	3	from	from	ADP
ftr-427	1178	4	the274	the274	PROPN
ftr-427	1178	5	investment	investment	NOUN
ftr-427	1178	6	of	of	ADP
ftr-427	1178	7	capital	capital	NOUN
ftr-427	1178	8	is	be	AUX
ftr-427	1178	9	also	also	ADV
ftr-427	1178	10	subject	subject	ADJ
ftr-427	1178	11	to	to	ADP
ftr-427	1178	12	taxation	taxation	NOUN
ftr-427	1178	13	but	but	CCONJ
ftr-427	1178	14	are	be	AUX
ftr-427	1178	15	no	no	ADV
ftr-427	1178	16	longer	long	ADV
ftr-427	1178	17	entitled	entitle	VERB
ftr-427	1178	18	to	to	ADP
ftr-427	1178	19	lower	low	ADJ
ftr-427	1178	20	capital	capital	NOUN
ftr-427	1178	21	gain	gain	NOUN
ftr-427	1178	22	rates	rate	NOUN
ftr-427	1178	23	as	as	SCONJ
ftr-427	1178	24	had	have	AUX
ftr-427	1178	25	existed	exist	VERB
ftr-427	1178	26	in	in	ADP
ftr-427	1178	27	the	the	DET
ftr-427	1178	28	past	past	NOUN
ftr-427	1178	29	.	.	PUNCT
ftr-427	1179	1	canada	canada	PROPN
ftr-427	1179	2	also	also	ADV
ftr-427	1179	3	has	have	VERB
ftr-427	1179	4	a	a	DET
ftr-427	1179	5	system275	system275	PROPN
ftr-427	1179	6	of	of	ADP
ftr-427	1179	7	progressive	progressive	ADJ
ftr-427	1179	8	taxation	taxation	NOUN
ftr-427	1179	9	.	.	PUNCT
ftr-427	1180	1	the	the	DET
ftr-427	1180	2	three	three	NUM
ftr-427	1180	3	marginal	marginal	ADJ
ftr-427	1180	4	rates	rate	NOUN
ftr-427	1180	5	vary	vary	VERB
ftr-427	1180	6	from	from	ADP
ftr-427	1180	7	17	17	NUM
ftr-427	1180	8	%	%	NOUN
ftr-427	1180	9	to	to	ADP
ftr-427	1180	10	29%.276	29%.276	NUM
ftr-427	1180	11	while	while	SCONJ
ftr-427	1180	12	the	the	DET
ftr-427	1180	13	top	top	ADJ
ftr-427	1180	14	marginal	marginal	ADJ
ftr-427	1180	15	rate	rate	NOUN
ftr-427	1180	16	is	be	AUX
ftr-427	1180	17	substantially	substantially	ADV
ftr-427	1180	18	lower	low	ADJ
ftr-427	1180	19	than	than	ADP
ftr-427	1180	20	the	the	DET
ftr-427	1180	21	maximum	maximum	ADJ
ftr-427	1180	22	rate	rate	NOUN
ftr-427	1180	23	263	263	NUM
ftr-427	1180	24	.	.	PUNCT
ftr-427	1181	1	see	see	VERB
ftr-427	1181	2	coopers	coopers	PROPN
ftr-427	1181	3	&	&	CCONJ
ftr-427	1181	4	lybrand	lybrand	PROPN
ftr-427	1181	5	,	,	PUNCT
ftr-427	1181	6	1998	1998	NUM
ftr-427	1181	7	international	international	ADJ
ftr-427	1181	8	tax	tax	NOUN
ftr-427	1181	9	summaries	summary	NOUN
ftr-427	1181	10	,	,	PUNCT
ftr-427	1181	11	a	a	DET
ftr-427	1181	12	guide	guide	NOUN
ftr-427	1181	13	for	for	ADP
ftr-427	1181	14	planning	planning	NOUN
ftr-427	1181	15	and	and	CCONJ
ftr-427	1181	16	decisions	decision	NOUN
ftr-427	1181	17	,	,	PUNCT
ftr-427	1181	18	at	at	ADP
ftr-427	1181	19	t-2	t-2	PROPN
ftr-427	1181	20	.	.	PUNCT
ftr-427	1181	21	264	264	NUM
ftr-427	1181	22	.	.	PUNCT
ftr-427	1182	1	i	i	PRON
ftr-427	1182	2	d.	d.	PROPN
ftr-427	1182	3	at	at	ADP
ftr-427	1182	4	t-3	t-3	NOUN
ftr-427	1182	5	.	.	PUNCT
ftr-427	1183	1	265	265	X
ftr-427	1183	2	.	.	PUNCT
ftr-427	1184	1	see	see	VERB
ftr-427	1184	2	del	del	PROPN
ftr-427	1184	3	castillo	castillo	PROPN
ftr-427	1184	4	,	,	PUNCT
ftr-427	1184	5	solano	solano	PROPN
ftr-427	1184	6	&	&	CCONJ
ftr-427	1184	7	wolf	wolf	PROPN
ftr-427	1184	8	,	,	PUNCT
ftr-427	1184	9	972	972	NUM
ftr-427	1184	10	-	-	PUNCT
ftr-427	1184	11	2nd	2nd	NOUN
ftr-427	1184	12	t.m	t.m	PROPN
ftr-427	1184	13	.	.	PROPN
ftr-427	1184	14	,	,	PUNCT
ftr-427	1184	15	business	business	NOUN
ftr-427	1184	16	operations	operation	NOUN
ftr-427	1184	17	in	in	ADP
ftr-427	1184	18	mexico	mexico	PROPN
ftr-427	1184	19	,	,	PUNCT
ftr-427	1184	20	at	at	ADP
ftr-427	1184	21	a-65	a-65	PROPN
ftr-427	1184	22	.	.	PROPN
ftr-427	1184	23	266	266	NUM
ftr-427	1184	24	.	.	PUNCT
ftr-427	1185	1	see	see	VERB
ftr-427	1185	2	del	del	PROPN
ftr-427	1185	3	castillo	castillo	PROPN
ftr-427	1185	4	,	,	PUNCT
ftr-427	1185	5	solano	solano	PROPN
ftr-427	1185	6	&	&	CCONJ
ftr-427	1185	7	wolf	wolf	PROPN
ftr-427	1185	8	,	,	PUNCT
ftr-427	1185	9	tax	tax	NOUN
ftr-427	1185	10	management	management	NOUN
ftr-427	1185	11	foreign	foreign	ADJ
ftr-427	1185	12	income	income	NOUN
ftr-427	1185	13	business	business	NOUN
ftr-427	1185	14	operations	operation	NOUN
ftr-427	1185	15	in	in	ADP
ftr-427	1185	16	mexico	mexico	PROPN
ftr-427	1185	17	,	,	PUNCT
ftr-427	1185	18	at	at	ADP
ftr-427	1185	19	a-65	a-65	PROPN
ftr-427	1185	20	.	.	PUNCT
ftr-427	1186	1	267	267	NUM
ftr-427	1186	2	.	.	PUNCT
ftr-427	1187	1	see	see	VERB
ftr-427	1187	2	livingston	livingston	PROPN
ftr-427	1187	3	,	,	PUNCT
ftr-427	1187	4	supra	supra	PROPN
ftr-427	1187	5	note	note	NOUN
ftr-427	1187	6	244	244	NUM
ftr-427	1187	7	,	,	PUNCT
ftr-427	1187	8	at	at	ADP
ftr-427	1187	9	742	742	NUM
ftr-427	1187	10	.	.	PUNCT
ftr-427	1187	11	268	268	NUM
ftr-427	1187	12	.	.	PUNCT
ftr-427	1188	1	see	see	VERB
ftr-427	1188	2	way	way	NOUN
ftr-427	1188	3	,	,	PUNCT
ftr-427	1188	4	brockman	brockman	PROPN
ftr-427	1188	5	,	,	PUNCT
ftr-427	1188	6	otsuka	otsuka	PROPN
ftr-427	1188	7	&	&	CCONJ
ftr-427	1188	8	takagi	takagi	PROPN
ftr-427	1188	9	,	,	PUNCT
ftr-427	1188	10	969	969	NUM
ftr-427	1188	11	t.m	t.m	X
ftr-427	1188	12	.	.	PROPN
ftr-427	1188	13	,	,	PUNCT
ftr-427	1188	14	business	business	NOUN
ftr-427	1188	15	operations	operation	NOUN
ftr-427	1188	16	in	in	ADP
ftr-427	1188	17	japan	japan	PROPN
ftr-427	1188	18	,	,	PUNCT
ftr-427	1188	19	at	at	ADP
ftr-427	1188	20	a-136	a-136	NOUN
ftr-427	1188	21	-	-	SYM
ftr-427	1188	22	37	37	NUM
ftr-427	1188	23	.	.	PUNCT
ftr-427	1188	24	269	269	NUM
ftr-427	1188	25	.	.	PUNCT
ftr-427	1189	1	see	see	VERB
ftr-427	1189	2	i	i	PRON
ftr-427	1189	3	d.	d.	PROPN
ftr-427	1189	4	at	at	ADP
ftr-427	1189	5	a-137	a-137	PROPN
ftr-427	1189	6	.	.	PUNCT
ftr-427	1190	1	270	270	NUM
ftr-427	1190	2	.	.	PUNCT
ftr-427	1190	3	see	see	VERB
ftr-427	1190	4	i	i	PRON
ftr-427	1190	5	d.	d.	PROPN
ftr-427	1190	6	at	at	ADP
ftr-427	1190	7	a-140	a-140	PROPN
ftr-427	1190	8	.	.	PROPN
ftr-427	1191	1	271	271	NUM
ftr-427	1191	2	.	.	PUNCT
ftr-427	1191	3	see	see	VERB
ftr-427	1191	4	i	i	PRON
ftr-427	1191	5	d.	d.	PROPN
ftr-427	1191	6	at	at	ADP
ftr-427	1191	7	a-137	a-137	PROPN
ftr-427	1191	8	.	.	PUNCT
ftr-427	1192	1	272	272	NUM
ftr-427	1192	2	.	.	PUNCT
ftr-427	1193	1	see	see	VERB
ftr-427	1193	2	i	i	PRON
ftr-427	1193	3	d.	d.	PROPN
ftr-427	1193	4	at	at	ADP
ftr-427	1193	5	a-30	a-30	PROPN
ftr-427	1193	6	.	.	PUNCT
ftr-427	1194	1	273	273	NUM
ftr-427	1194	2	.	.	PUNCT
ftr-427	1195	1	see	see	VERB
ftr-427	1195	2	i	i	PRON
ftr-427	1195	3	d.	d.	PROPN
ftr-427	1195	4	at	at	ADP
ftr-427	1195	5	a-146	a-146	PROPN
ftr-427	1195	6	.	.	PROPN
ftr-427	1195	7	274	274	NUM
ftr-427	1195	8	.	.	PUNCT
ftr-427	1196	1	see	see	VERB
ftr-427	1196	2	killius	killius	PROPN
ftr-427	1196	3	,	,	PUNCT
ftr-427	1196	4	962	962	NUM
ftr-427	1196	5	-	-	PUNCT
ftr-427	1196	6	2nd	2nd	NOUN
ftr-427	1196	7	t.m	t.m	PROPN
ftr-427	1196	8	.	.	PROPN
ftr-427	1196	9	,	,	PUNCT
ftr-427	1196	10	business	business	NOUN
ftr-427	1196	11	operations	operation	NOUN
ftr-427	1196	12	in	in	ADP
ftr-427	1196	13	germany	germany	PROPN
ftr-427	1196	14	,	,	PUNCT
ftr-427	1196	15	at	at	ADP
ftr-427	1196	16	a-66	a-66	PROPN
ftr-427	1196	17	.	.	PUNCT
ftr-427	1197	1	275	275	NUM
ftr-427	1197	2	.	.	PUNCT
ftr-427	1197	3	see	see	VERB
ftr-427	1197	4	i	i	PRON
ftr-427	1197	5	d.	d.	PROPN
ftr-427	1197	6	at	at	ADP
ftr-427	1197	7	a-60	a-60	PROPN
ftr-427	1197	8	,	,	PUNCT
ftr-427	1197	9	a-64	a-64	PROPN
ftr-427	1197	10	.	.	PUNCT
ftr-427	1198	1	276	276	NUM
ftr-427	1198	2	.	.	PUNCT
ftr-427	1199	1	see	see	VERB
ftr-427	1199	2	couzin	couzin	PROPN
ftr-427	1199	3	,	,	PUNCT
ftr-427	1199	4	955	955	NUM
ftr-427	1199	5	-	-	PUNCT
ftr-427	1199	6	2nd	2nd	NOUN
ftr-427	1199	7	t.m	t.m	PROPN
ftr-427	1199	8	.	.	PROPN
ftr-427	1199	9	,	,	PUNCT
ftr-427	1199	10	business	business	NOUN
ftr-427	1199	11	operations	operation	NOUN
ftr-427	1199	12	in	in	ADP
ftr-427	1199	13	canada	canada	PROPN
ftr-427	1199	14	,	,	PUNCT
ftr-427	1199	15	at	at	ADP
ftr-427	1199	16	a-51	a-51	PROPN
ftr-427	1199	17	.	.	PUNCT
ftr-427	1200	1	2001	2001	NUM
ftr-427	1200	2	]	]	PUNCT
ftr-427	1201	1	the	the	DET
ftr-427	1201	2	widening	widen	VERB
ftr-427	1201	3	gap	gap	NOUN
ftr-427	1201	4	under	under	ADP
ftr-427	1201	5	the	the	DET
ftr-427	1201	6	internal	internal	ADJ
ftr-427	1201	7	revenue	revenue	NOUN
ftr-427	1201	8	code	code	PROPN
ftr-427	1201	9	45	45	NUM
ftr-427	1201	10	imposed	impose	VERB
ftr-427	1201	11	under	under	ADP
ftr-427	1201	12	the	the	DET
ftr-427	1201	13	code	code	NOUN
ftr-427	1201	14	,	,	PUNCT
ftr-427	1201	15	taxpayers	taxpayer	NOUN
ftr-427	1201	16	are	be	AUX
ftr-427	1201	17	subject	subject	ADJ
ftr-427	1201	18	to	to	ADP
ftr-427	1201	19	a	a	DET
ftr-427	1201	20	surtax	surtax	NOUN
ftr-427	1201	21	of	of	ADP
ftr-427	1201	22	3	3	NUM
ftr-427	1201	23	%	%	NOUN
ftr-427	1201	24	,	,	PUNCT
ftr-427	1201	25	and	and	CCONJ
ftr-427	1201	26	income	income	NOUN
ftr-427	1201	27	exceeding	exceed	VERB
ftr-427	1201	28	$	$	SYM
ftr-427	1201	29	12,500	12,500	NUM
ftr-427	1201	30	is	be	AUX
ftr-427	1201	31	subject	subject	ADJ
ftr-427	1201	32	to	to	ADP
ftr-427	1201	33	a	a	DET
ftr-427	1201	34	surtax	surtax	NOUN
ftr-427	1201	35	of	of	ADP
ftr-427	1201	36	5	5	NUM
ftr-427	1201	37	%	%	NOUN
ftr-427	1201	38	.	.	PUNCT
ftr-427	1202	1	income	income	NOUN
ftr-427	1202	2	realized	realize	VERB
ftr-427	1202	3	from	from	ADP
ftr-427	1202	4	capital277	capital277	PROPN
ftr-427	1202	5	ventures	venture	NOUN
ftr-427	1202	6	is	be	AUX
ftr-427	1202	7	also	also	ADV
ftr-427	1202	8	subject	subject	ADJ
ftr-427	1202	9	to	to	ADP
ftr-427	1202	10	capital	capital	NOUN
ftr-427	1202	11	gain	gain	NOUN
ftr-427	1202	12	taxation	taxation	NOUN
ftr-427	1202	13	.	.	PUNCT
ftr-427	1203	1	in	in	ADP
ftr-427	1203	2	australia	australia	PROPN
ftr-427	1203	3	,	,	PUNCT
ftr-427	1203	4	the	the	DET
ftr-427	1203	5	progressive278	progressive278	PROPN
ftr-427	1203	6	rate	rate	NOUN
ftr-427	1203	7	schedule	schedule	NOUN
ftr-427	1203	8	for	for	ADP
ftr-427	1203	9	the	the	DET
ftr-427	1203	10	tax	tax	NOUN
ftr-427	1203	11	years	year	NOUN
ftr-427	1203	12	2000	2000	NUM
ftr-427	1203	13	through	through	ADP
ftr-427	1203	14	2001	2001	NUM
ftr-427	1203	15	ranged	range	VERB
ftr-427	1203	16	from	from	ADP
ftr-427	1203	17	0	0	NUM
ftr-427	1203	18	%	%	NOUN
ftr-427	1203	19	for	for	ADP
ftr-427	1203	20	taxable	taxable	ADJ
ftr-427	1203	21	income	income	NOUN
ftr-427	1203	22	up	up	ADP
ftr-427	1203	23	to	to	PART
ftr-427	1203	24	$	$	SYM
ftr-427	1203	25	6,000	6,000	NUM
ftr-427	1203	26	to	to	PART
ftr-427	1203	27	47	47	NUM
ftr-427	1203	28	%	%	NOUN
ftr-427	1203	29	for	for	ADP
ftr-427	1203	30	taxable	taxable	ADJ
ftr-427	1203	31	income	income	NOUN
ftr-427	1203	32	above	above	ADP
ftr-427	1203	33	$	$	SYM
ftr-427	1203	34	60,000	60,000	NUM
ftr-427	1203	35	.	.	PUNCT
ftr-427	1204	1	capital279	capital279	NOUN
ftr-427	1204	2	assets	asset	NOUN
ftr-427	1204	3	purchased	purchase	VERB
ftr-427	1204	4	after	after	ADP
ftr-427	1204	5	1985	1985	NUM
ftr-427	1204	6	and	and	CCONJ
ftr-427	1204	7	held	hold	VERB
ftr-427	1204	8	for	for	ADP
ftr-427	1204	9	over	over	ADP
ftr-427	1204	10	12	12	NUM
ftr-427	1204	11	months	month	NOUN
ftr-427	1204	12	are	be	AUX
ftr-427	1204	13	subject	subject	ADJ
ftr-427	1204	14	to	to	ADP
ftr-427	1204	15	a	a	DET
ftr-427	1204	16	capital	capital	NOUN
ftr-427	1204	17	gain	gain	VERB
ftr-427	1204	18	tax	tax	NOUN
ftr-427	1204	19	rate	rate	NOUN
ftr-427	1204	20	that	that	PRON
ftr-427	1204	21	is	be	AUX
ftr-427	1204	22	50	50	NUM
ftr-427	1204	23	%	%	NOUN
ftr-427	1204	24	of	of	ADP
ftr-427	1204	25	the	the	DET
ftr-427	1204	26	taxpayer	taxpayer	NOUN
ftr-427	1204	27	’s	’s	PART
ftr-427	1204	28	income	income	NOUN
ftr-427	1204	29	tax	tax	NOUN
ftr-427	1204	30	rate	rate	NOUN
ftr-427	1204	31	.	.	PUNCT
ftr-427	1205	1	hence	hence	ADV
ftr-427	1205	2	,	,	PUNCT
ftr-427	1205	3	it	it	PRON
ftr-427	1205	4	is280	is280	VERB
ftr-427	1205	5	premature	premature	ADJ
ftr-427	1205	6	to	to	PART
ftr-427	1205	7	emphasize	emphasize	VERB
ftr-427	1205	8	globalization	globalization	NOUN
ftr-427	1205	9	as	as	ADP
ftr-427	1205	10	a	a	DET
ftr-427	1205	11	reason	reason	NOUN
ftr-427	1205	12	to	to	PART
ftr-427	1205	13	lower	lower	VERB
ftr-427	1205	14	taxes	taxis	NOUN
ftr-427	1205	15	because	because	SCONJ
ftr-427	1205	16	many	many	ADJ
ftr-427	1205	17	countries	country	NOUN
ftr-427	1205	18	’	'	PUNCT
ftr-427	1205	19	tax	tax	NOUN
ftr-427	1205	20	structures	structure	NOUN
ftr-427	1205	21	continue	continue	VERB
ftr-427	1205	22	to	to	PART
ftr-427	1205	23	tax	tax	VERB
ftr-427	1205	24	capital	capital	NOUN
ftr-427	1205	25	and	and	CCONJ
ftr-427	1205	26	maintain	maintain	VERB
ftr-427	1205	27	progressive	progressive	ADJ
ftr-427	1205	28	income	income	NOUN
ftr-427	1205	29	tax	tax	NOUN
ftr-427	1205	30	rates	rate	NOUN
ftr-427	1205	31	.	.	PUNCT
ftr-427	1206	1	c.	c.	NOUN
ftr-427	1206	2	reduction	reduction	NOUN
ftr-427	1206	3	in	in	ADP
ftr-427	1206	4	the	the	DET
ftr-427	1206	5	lowest	low	ADJ
ftr-427	1206	6	marginal	marginal	ADJ
ftr-427	1206	7	rate	rate	NOUN
ftr-427	1206	8	congressional	congressional	ADJ
ftr-427	1206	9	members	member	NOUN
ftr-427	1206	10	have	have	VERB
ftr-427	1206	11	the	the	DET
ftr-427	1206	12	authority	authority	NOUN
ftr-427	1206	13	to	to	PART
ftr-427	1206	14	determine	determine	VERB
ftr-427	1206	15	whether	whether	SCONJ
ftr-427	1206	16	they	they	PRON
ftr-427	1206	17	should	should	AUX
ftr-427	1206	18	enact	enact	VERB
ftr-427	1206	19	legislation	legislation	NOUN
ftr-427	1206	20	to	to	PART
ftr-427	1206	21	adjust	adjust	VERB
ftr-427	1206	22	the	the	DET
ftr-427	1206	23	rate	rate	NOUN
ftr-427	1206	24	structure	structure	NOUN
ftr-427	1206	25	as	as	ADP
ftr-427	1206	26	a	a	DET
ftr-427	1206	27	result	result	NOUN
ftr-427	1206	28	of	of	ADP
ftr-427	1206	29	economic	economic	ADJ
ftr-427	1206	30	or	or	CCONJ
ftr-427	1206	31	social	social	ADJ
ftr-427	1206	32	conditions	condition	NOUN
ftr-427	1206	33	affecting	affect	VERB
ftr-427	1206	34	the	the	DET
ftr-427	1206	35	country	country	NOUN
ftr-427	1206	36	.	.	PUNCT
ftr-427	1207	1	however	however	ADV
ftr-427	1207	2	,	,	PUNCT
ftr-427	1207	3	there	there	PRON
ftr-427	1207	4	are	be	VERB
ftr-427	1207	5	several	several	ADJ
ftr-427	1207	6	reasons	reason	NOUN
ftr-427	1207	7	why	why	SCONJ
ftr-427	1207	8	any	any	DET
ftr-427	1207	9	restructuring	restructuring	NOUN
ftr-427	1207	10	of	of	ADP
ftr-427	1207	11	the	the	DET
ftr-427	1207	12	tax	tax	NOUN
ftr-427	1207	13	system	system	NOUN
ftr-427	1207	14	should	should	AUX
ftr-427	1207	15	conform	conform	VERB
ftr-427	1207	16	to	to	ADP
ftr-427	1207	17	the	the	DET
ftr-427	1207	18	progressive	progressive	ADJ
ftr-427	1207	19	tax	tax	NOUN
ftr-427	1207	20	principle	principle	NOUN
ftr-427	1207	21	.	.	PUNCT
ftr-427	1208	1	irs	irs	PROPN
ftr-427	1208	2	statistics	statistic	NOUN
ftr-427	1208	3	establish	establish	VERB
ftr-427	1208	4	that	that	SCONJ
ftr-427	1208	5	upper	upper	ADJ
ftr-427	1208	6	income	income	NOUN
ftr-427	1208	7	taxpayers	taxpayer	NOUN
ftr-427	1208	8	have	have	AUX
ftr-427	1208	9	been	be	AUX
ftr-427	1208	10	retaining	retain	VERB
ftr-427	1208	11	a	a	DET
ftr-427	1208	12	larger	large	ADJ
ftr-427	1208	13	share	share	NOUN
ftr-427	1208	14	of	of	ADP
ftr-427	1208	15	their	their	PRON
ftr-427	1208	16	after	after	ADP
ftr-427	1208	17	-	-	PUNCT
ftr-427	1208	18	tax	tax	NOUN
ftr-427	1208	19	income	income	NOUN
ftr-427	1208	20	than	than	ADP
ftr-427	1208	21	taxpayers	taxpayer	NOUN
ftr-427	1208	22	in	in	ADP
ftr-427	1208	23	lower	low	ADJ
ftr-427	1208	24	income	income	NOUN
ftr-427	1208	25	brackets	bracket	NOUN
ftr-427	1208	26	.	.	PUNCT
ftr-427	1209	1	as	as	ADP
ftr-427	1209	2	a	a	DET
ftr-427	1209	3	result	result	NOUN
ftr-427	1209	4	,	,	PUNCT
ftr-427	1209	5	our	our	PRON
ftr-427	1209	6	tax	tax	NOUN
ftr-427	1209	7	system	system	NOUN
ftr-427	1209	8	has	have	AUX
ftr-427	1209	9	become	become	VERB
ftr-427	1209	10	less	less	ADV
ftr-427	1209	11	progressive	progressive	ADJ
ftr-427	1209	12	than	than	SCONJ
ftr-427	1209	13	it	it	PRON
ftr-427	1209	14	has	have	AUX
ftr-427	1209	15	been	be	AUX
ftr-427	1209	16	in	in	ADP
ftr-427	1209	17	the	the	DET
ftr-427	1209	18	past	past	NOUN
ftr-427	1209	19	.	.	PUNCT
ftr-427	1210	1	it	it	PRON
ftr-427	1210	2	is	be	AUX
ftr-427	1210	3	likely	likely	ADJ
ftr-427	1210	4	that	that	SCONJ
ftr-427	1210	5	this	this	DET
ftr-427	1210	6	pattern	pattern	NOUN
ftr-427	1210	7	will	will	AUX
ftr-427	1210	8	continue	continue	VERB
ftr-427	1210	9	based	base	VERB
ftr-427	1210	10	on	on	ADP
ftr-427	1210	11	the	the	DET
ftr-427	1210	12	various	various	ADJ
ftr-427	1210	13	congressional	congressional	ADJ
ftr-427	1210	14	tax	tax	NOUN
ftr-427	1210	15	proposals	proposal	NOUN
ftr-427	1210	16	.	.	PUNCT
ftr-427	1211	1	congress	congress	PROPN
ftr-427	1211	2	needs	need	VERB
ftr-427	1211	3	to	to	PART
ftr-427	1211	4	improve	improve	VERB
ftr-427	1211	5	its	its	PRON
ftr-427	1211	6	method	method	NOUN
ftr-427	1211	7	of	of	ADP
ftr-427	1211	8	distributing	distribute	VERB
ftr-427	1211	9	tax	tax	NOUN
ftr-427	1211	10	benefits	benefit	NOUN
ftr-427	1211	11	and	and	CCONJ
ftr-427	1211	12	reapportioning	reapportion	VERB
ftr-427	1211	13	the	the	DET
ftr-427	1211	14	budget	budget	NOUN
ftr-427	1211	15	surplus	surplus	NOUN
ftr-427	1211	16	.	.	PUNCT
ftr-427	1212	1	in	in	ADP
ftr-427	1212	2	reversing	reverse	VERB
ftr-427	1212	3	the	the	DET
ftr-427	1212	4	erosion	erosion	NOUN
ftr-427	1212	5	of	of	ADP
ftr-427	1212	6	the	the	DET
ftr-427	1212	7	progressive	progressive	ADJ
ftr-427	1212	8	tax	tax	NOUN
ftr-427	1212	9	system	system	NOUN
ftr-427	1212	10	,	,	PUNCT
ftr-427	1212	11	it	it	PRON
ftr-427	1212	12	is	be	AUX
ftr-427	1212	13	not	not	PART
ftr-427	1212	14	necessary	necessary	ADJ
ftr-427	1212	15	to	to	PART
ftr-427	1212	16	limit	limit	VERB
ftr-427	1212	17	the	the	DET
ftr-427	1212	18	tax	tax	NOUN
ftr-427	1212	19	benefits	benefit	NOUN
ftr-427	1212	20	afforded	afford	VERB
ftr-427	1212	21	to	to	ADP
ftr-427	1212	22	the	the	DET
ftr-427	1212	23	wealthy	wealthy	ADJ
ftr-427	1212	24	,	,	PUNCT
ftr-427	1212	25	but	but	CCONJ
ftr-427	1212	26	tax	tax	NOUN
ftr-427	1212	27	benefits	benefit	NOUN
ftr-427	1212	28	to	to	ADP
ftr-427	1212	29	the	the	DET
ftr-427	1212	30	lower	low	ADJ
ftr-427	1212	31	income	income	NOUN
ftr-427	1212	32	taxpayer	taxpayer	NOUN
ftr-427	1212	33	need	need	VERB
ftr-427	1212	34	to	to	PART
ftr-427	1212	35	be	be	AUX
ftr-427	1212	36	enhanced	enhance	VERB
ftr-427	1212	37	.	.	PUNCT
ftr-427	1213	1	the	the	DET
ftr-427	1213	2	use	use	NOUN
ftr-427	1213	3	of	of	ADP
ftr-427	1213	4	deductions	deduction	NOUN
ftr-427	1213	5	and	and	CCONJ
ftr-427	1213	6	nonrefundable	nonrefundable	ADJ
ftr-427	1213	7	credits	credit	NOUN
ftr-427	1213	8	is	be	AUX
ftr-427	1213	9	inadequate	inadequate	ADJ
ftr-427	1213	10	.	.	PUNCT
ftr-427	1214	1	in	in	ADP
ftr-427	1214	2	order	order	NOUN
ftr-427	1214	3	to	to	PART
ftr-427	1214	4	balance	balance	VERB
ftr-427	1214	5	the	the	DET
ftr-427	1214	6	tax	tax	NOUN
ftr-427	1214	7	benefits	benefit	NOUN
ftr-427	1214	8	allocated	allocate	VERB
ftr-427	1214	9	to	to	ADP
ftr-427	1214	10	the	the	DET
ftr-427	1214	11	lower	low	ADJ
ftr-427	1214	12	income	income	NOUN
ftr-427	1214	13	taxpayers	taxpayer	NOUN
ftr-427	1214	14	and	and	CCONJ
ftr-427	1214	15	the	the	DET
ftr-427	1214	16	upper	upper	ADJ
ftr-427	1214	17	income	income	NOUN
ftr-427	1214	18	taxpayers	taxpayer	NOUN
ftr-427	1214	19	,	,	PUNCT
ftr-427	1214	20	the	the	DET
ftr-427	1214	21	lowest	low	ADJ
ftr-427	1214	22	marginal	marginal	ADJ
ftr-427	1214	23	rate	rate	NOUN
ftr-427	1214	24	should	should	AUX
ftr-427	1214	25	be	be	AUX
ftr-427	1214	26	reduced	reduce	VERB
ftr-427	1214	27	.	.	PUNCT
ftr-427	1215	1	the	the	DET
ftr-427	1215	2	alternative	alternative	ADJ
ftr-427	1215	3	approach	approach	NOUN
ftr-427	1215	4	of	of	ADP
ftr-427	1215	5	increasing	increase	VERB
ftr-427	1215	6	the	the	DET
ftr-427	1215	7	tax	tax	NOUN
ftr-427	1215	8	costs	cost	NOUN
ftr-427	1215	9	of	of	ADP
ftr-427	1215	10	the	the	DET
ftr-427	1215	11	wealthy	wealthy	ADJ
ftr-427	1215	12	is	be	AUX
ftr-427	1215	13	less	less	ADV
ftr-427	1215	14	appealing	appealing	ADJ
ftr-427	1215	15	.	.	PUNCT
ftr-427	1216	1	the	the	DET
ftr-427	1216	2	most	most	ADV
ftr-427	1216	3	equitable	equitable	ADJ
ftr-427	1216	4	and	and	CCONJ
ftr-427	1216	5	simplest	simple	ADJ
ftr-427	1216	6	way	way	NOUN
ftr-427	1216	7	to	to	PART
ftr-427	1216	8	protect	protect	VERB
ftr-427	1216	9	the	the	DET
ftr-427	1216	10	progressive	progressive	ADJ
ftr-427	1216	11	tax	tax	NOUN
ftr-427	1216	12	structure	structure	NOUN
ftr-427	1216	13	is	be	AUX
ftr-427	1216	14	to	to	PART
ftr-427	1216	15	lower	lower	VERB
ftr-427	1216	16	the	the	DET
ftr-427	1216	17	lowest	low	ADJ
ftr-427	1216	18	marginal	marginal	ADJ
ftr-427	1216	19	tax	tax	NOUN
ftr-427	1216	20	rate	rate	NOUN
ftr-427	1216	21	or	or	CCONJ
ftr-427	1216	22	to	to	PART
ftr-427	1216	23	expand	expand	VERB
ftr-427	1216	24	the	the	DET
ftr-427	1216	25	15%281	15%281	NUM
ftr-427	1216	26	bracket	bracket	NOUN
ftr-427	1216	27	to	to	PART
ftr-427	1216	28	include	include	VERB
ftr-427	1216	29	higher	high	ADJ
ftr-427	1216	30	incomes	income	NOUN
ftr-427	1216	31	.	.	PUNCT
ftr-427	1217	1	presently	presently	ADV
ftr-427	1217	2	,	,	PUNCT
ftr-427	1217	3	the	the	DET
ftr-427	1217	4	lowest	low	ADJ
ftr-427	1217	5	marginal	marginal	ADJ
ftr-427	1217	6	rate	rate	NOUN
ftr-427	1217	7	is	be	AUX
ftr-427	1217	8	15	15	NUM
ftr-427	1217	9	%	%	NOUN
ftr-427	1217	10	.	.	PUNCT
ftr-427	1218	1	277	277	NUM
ftr-427	1218	2	.	.	PUNCT
ftr-427	1219	1	see	see	VERB
ftr-427	1219	2	i	i	PRON
ftr-427	1219	3	d.	d.	PROPN
ftr-427	1219	4	278	278	NUM
ftr-427	1219	5	.	.	PUNCT
ftr-427	1220	1	see	see	VERB
ftr-427	1220	2	i	i	PRON
ftr-427	1220	3	d.	d.	PROPN
ftr-427	1220	4	at	at	ADP
ftr-427	1220	5	a-45	a-45	PROPN
ftr-427	1220	6	.	.	PROPN
ftr-427	1220	7	279	279	NUM
ftr-427	1220	8	.	.	PUNCT
ftr-427	1221	1	see	see	VERB
ftr-427	1221	2	http://www.ato.gov.au	http://www.ato.gov.au	NOUN
ftr-427	1221	3	.	.	PUNCT
ftr-427	1222	1	280	280	NUM
ftr-427	1222	2	.	.	PUNCT
ftr-427	1222	3	see	see	VERB
ftr-427	1222	4	i	i	PRON
ftr-427	1222	5	d.	d.	PROPN
ftr-427	1222	6	281	281	NUM
ftr-427	1222	7	.	.	PUNCT
ftr-427	1223	1	see	see	VERB
ftr-427	1223	2	bankman	bankman	PROPN
ftr-427	1223	3	&	&	CCONJ
ftr-427	1223	4	griffith	griffith	PROPN
ftr-427	1223	5	,	,	PUNCT
ftr-427	1223	6	social	social	ADJ
ftr-427	1223	7	welfare	welfare	NOUN
ftr-427	1223	8	and	and	CCONJ
ftr-427	1223	9	the	the	DET
ftr-427	1223	10	rate	rate	NOUN
ftr-427	1223	11	structure	structure	NOUN
ftr-427	1223	12	:	:	PUNCT
ftr-427	1223	13	a	a	DET
ftr-427	1223	14	new	new	ADJ
ftr-427	1223	15	look	look	NOUN
ftr-427	1223	16	at	at	ADP
ftr-427	1223	17	progressive	progressive	ADJ
ftr-427	1223	18	taxation	taxation	NOUN
ftr-427	1223	19	,	,	PUNCT
ftr-427	1223	20	75	75	NUM
ftr-427	1223	21	cal	cal	NOUN
ftr-427	1223	22	.	.	PUNCT
ftr-427	1224	1	l.	l.	PROPN
ftr-427	1224	2	rev	rev	PROPN
ftr-427	1224	3	.	.	PROPN
ftr-427	1224	4	1905	1905	NUM
ftr-427	1224	5	,	,	PUNCT
ftr-427	1224	6	1945	1945	NUM
ftr-427	1224	7	(	(	PUNCT
ftr-427	1224	8	1987	1987	NUM
ftr-427	1224	9	)	)	PUNCT
ftr-427	1224	10	(	(	PUNCT
ftr-427	1224	11	stating	state	VERB
ftr-427	1224	12	that	that	SCONJ
ftr-427	1224	13	progressive	progressive	ADJ
ftr-427	1224	14	tax	tax	NOUN
ftr-427	1224	15	is	be	AUX
ftr-427	1224	16	best	well	ADV
ftr-427	1224	17	implemented	implement	VERB
ftr-427	1224	18	through	through	ADP
ftr-427	1224	19	declining	decline	VERB
ftr-427	1224	20	marginal	marginal	ADJ
ftr-427	1224	21	rates	rate	NOUN
ftr-427	1224	22	rather	rather	ADV
ftr-427	1224	23	than	than	ADP
ftr-427	1224	24	through	through	ADP
ftr-427	1224	25	increasing	increase	VERB
ftr-427	1224	26	marginal	marginal	ADJ
ftr-427	1224	27	rates	rate	NOUN
ftr-427	1224	28	)	)	PUNCT
ftr-427	1224	29	.	.	PUNCT
ftr-427	1225	1	46	46	NUM
ftr-427	1225	2	florida	florida	PROPN
ftr-427	1225	3	tax	tax	NOUN
ftr-427	1225	4	review	review	NOUN
ftr-427	1226	1	[	[	X
ftr-427	1226	2	vol	vol	NOUN
ftr-427	1226	3	.	.	PUNCT
ftr-427	1226	4	5:1	5:1	NUM
ftr-427	1226	5	the	the	DET
ftr-427	1226	6	lowest	low	ADJ
ftr-427	1226	7	marginal	marginal	ADJ
ftr-427	1226	8	rate	rate	NOUN
ftr-427	1226	9	should	should	AUX
ftr-427	1226	10	be	be	AUX
ftr-427	1226	11	reduced	reduce	VERB
ftr-427	1226	12	to	to	ADP
ftr-427	1226	13	10	10	NUM
ftr-427	1226	14	%	%	NOUN
ftr-427	1226	15	.	.	PUNCT
ftr-427	1227	1	if	if	SCONJ
ftr-427	1227	2	a	a	DET
ftr-427	1227	3	single	single	ADJ
ftr-427	1227	4	taxpayer	taxpayer	NOUN
ftr-427	1227	5	had282	had282	PROPN
ftr-427	1227	6	taxable	taxable	ADJ
ftr-427	1227	7	income	income	NOUN
ftr-427	1227	8	of	of	ADP
ftr-427	1227	9	$	$	SYM
ftr-427	1227	10	15,000	15,000	NUM
ftr-427	1227	11	,	,	PUNCT
ftr-427	1227	12	that	that	DET
ftr-427	1227	13	taxpayer	taxpayer	NOUN
ftr-427	1227	14	’s	’s	PART
ftr-427	1227	15	tax	tax	NOUN
ftr-427	1227	16	would	would	AUX
ftr-427	1227	17	be	be	AUX
ftr-427	1227	18	$	$	SYM
ftr-427	1227	19	2,250	2,250	NUM
ftr-427	1227	20	under	under	ADP
ftr-427	1227	21	the	the	DET
ftr-427	1227	22	current	current	ADJ
ftr-427	1227	23	marginal	marginal	ADJ
ftr-427	1227	24	rate	rate	NOUN
ftr-427	1227	25	structure	structure	NOUN
ftr-427	1227	26	.	.	PUNCT
ftr-427	1228	1	alternatively	alternatively	ADV
ftr-427	1228	2	,	,	PUNCT
ftr-427	1228	3	if	if	SCONJ
ftr-427	1228	4	congress	congress	PROPN
ftr-427	1228	5	reduced	reduce	VERB
ftr-427	1228	6	the	the	DET
ftr-427	1228	7	lowest	low	ADJ
ftr-427	1228	8	marginal	marginal	ADJ
ftr-427	1228	9	rate	rate	NOUN
ftr-427	1228	10	to	to	ADP
ftr-427	1228	11	10	10	NUM
ftr-427	1228	12	%	%	NOUN
ftr-427	1228	13	,	,	PUNCT
ftr-427	1228	14	that	that	PRON
ftr-427	1228	15	taxpayer	taxpayer	NOUN
ftr-427	1228	16	’s	’s	PART
ftr-427	1228	17	tax	tax	NOUN
ftr-427	1228	18	would	would	AUX
ftr-427	1228	19	be	be	AUX
ftr-427	1228	20	$	$	SYM
ftr-427	1228	21	1,500	1,500	NUM
ftr-427	1228	22	.	.	PUNCT
ftr-427	1229	1	this	this	PRON
ftr-427	1229	2	represents	represent	VERB
ftr-427	1229	3	an	an	DET
ftr-427	1229	4	annual	annual	ADJ
ftr-427	1229	5	tax	tax	NOUN
ftr-427	1229	6	saving	saving	NOUN
ftr-427	1229	7	of	of	ADP
ftr-427	1229	8	$	$	SYM
ftr-427	1229	9	750	750	NUM
ftr-427	1229	10	.	.	PUNCT
ftr-427	1230	1	the	the	DET
ftr-427	1230	2	tax	tax	NOUN
ftr-427	1230	3	liability	liability	NOUN
ftr-427	1230	4	is	be	AUX
ftr-427	1230	5	33	33	NUM
ftr-427	1230	6	%	%	NOUN
ftr-427	1230	7	lower	low	ADJ
ftr-427	1230	8	than	than	ADP
ftr-427	1230	9	the	the	DET
ftr-427	1230	10	liability	liability	NOUN
ftr-427	1230	11	under	under	ADP
ftr-427	1230	12	the	the	DET
ftr-427	1230	13	current	current	ADJ
ftr-427	1230	14	rates	rate	NOUN
ftr-427	1230	15	.	.	PUNCT
ftr-427	1231	1	by	by	ADP
ftr-427	1231	2	comparison	comparison	NOUN
ftr-427	1231	3	,	,	PUNCT
ftr-427	1231	4	if	if	SCONJ
ftr-427	1231	5	you	you	PRON
ftr-427	1231	6	assume	assume	VERB
ftr-427	1231	7	that	that	SCONJ
ftr-427	1231	8	the	the	DET
ftr-427	1231	9	single	single	ADJ
ftr-427	1231	10	taxpayer	taxpayer	NOUN
ftr-427	1231	11	reported	report	VERB
ftr-427	1231	12	taxable	taxable	ADJ
ftr-427	1231	13	income	income	NOUN
ftr-427	1231	14	of	of	ADP
ftr-427	1231	15	$	$	SYM
ftr-427	1231	16	300,000	300,000	NUM
ftr-427	1231	17	,	,	PUNCT
ftr-427	1231	18	under	under	ADP
ftr-427	1231	19	the	the	DET
ftr-427	1231	20	current	current	ADJ
ftr-427	1231	21	rate	rate	NOUN
ftr-427	1231	22	structure	structure	NOUN
ftr-427	1231	23	the	the	DET
ftr-427	1231	24	tax	tax	NOUN
ftr-427	1231	25	liability	liability	NOUN
ftr-427	1231	26	would	would	AUX
ftr-427	1231	27	equal	equal	VERB
ftr-427	1231	28	$	$	SYM
ftr-427	1231	29	99,572	99,572	NUM
ftr-427	1231	30	.	.	PUNCT
ftr-427	1232	1	if	if	SCONJ
ftr-427	1232	2	,	,	PUNCT
ftr-427	1232	3	however	however	ADV
ftr-427	1232	4	,	,	PUNCT
ftr-427	1232	5	the	the	DET
ftr-427	1232	6	lowest	low	ADJ
ftr-427	1232	7	income	income	NOUN
ftr-427	1232	8	tax	tax	NOUN
ftr-427	1232	9	bracket	bracket	NOUN
ftr-427	1232	10	were	be	AUX
ftr-427	1232	11	lowered	lower	VERB
ftr-427	1232	12	to	to	ADP
ftr-427	1232	13	10	10	NUM
ftr-427	1232	14	%	%	NOUN
ftr-427	1232	15	,	,	PUNCT
ftr-427	1232	16	that	that	SCONJ
ftr-427	1232	17	taxpayer	taxpayer	NOUN
ftr-427	1232	18	tax	tax	NOUN
ftr-427	1232	19	liability	liability	NOUN
ftr-427	1232	20	would	would	AUX
ftr-427	1232	21	be	be	AUX
ftr-427	1232	22	$	$	SYM
ftr-427	1232	23	98,467	98,467	NUM
ftr-427	1232	24	.	.	PUNCT
ftr-427	1233	1	the	the	DET
ftr-427	1233	2	integrity	integrity	NOUN
ftr-427	1233	3	of	of	ADP
ftr-427	1233	4	the	the	DET
ftr-427	1233	5	progressive	progressive	ADJ
ftr-427	1233	6	tax	tax	NOUN
ftr-427	1233	7	system	system	NOUN
ftr-427	1233	8	would	would	AUX
ftr-427	1233	9	be	be	AUX
ftr-427	1233	10	protected	protect	VERB
ftr-427	1233	11	as	as	SCONJ
ftr-427	1233	12	the	the	DET
ftr-427	1233	13	higher	high	ADJ
ftr-427	1233	14	income	income	NOUN
ftr-427	1233	15	taxpayer	taxpayer	NOUN
ftr-427	1233	16	’s	’s	PART
ftr-427	1233	17	annual	annual	ADJ
ftr-427	1233	18	tax	tax	NOUN
ftr-427	1233	19	saving	saving	NOUN
ftr-427	1233	20	is	be	AUX
ftr-427	1233	21	$	$	SYM
ftr-427	1233	22	1,105	1,105	NUM
ftr-427	1233	23	,	,	PUNCT
ftr-427	1233	24	but	but	CCONJ
ftr-427	1233	25	the	the	DET
ftr-427	1233	26	tax	tax	NOUN
ftr-427	1233	27	liability	liability	NOUN
ftr-427	1233	28	is	be	AUX
ftr-427	1233	29	reduced	reduce	VERB
ftr-427	1233	30	by	by	ADP
ftr-427	1233	31	only	only	ADV
ftr-427	1233	32	1	1	NUM
ftr-427	1233	33	%	%	NOUN
ftr-427	1233	34	.	.	PUNCT
ftr-427	1234	1	if	if	SCONJ
ftr-427	1234	2	a	a	DET
ftr-427	1234	3	taxpayer	taxpayer	NOUN
ftr-427	1234	4	had	have	VERB
ftr-427	1234	5	$	$	SYM
ftr-427	1234	6	50,000	50,000	NUM
ftr-427	1234	7	of	of	ADP
ftr-427	1234	8	taxable	taxable	ADJ
ftr-427	1234	9	income	income	NOUN
ftr-427	1234	10	,	,	PUNCT
ftr-427	1234	11	the	the	DET
ftr-427	1234	12	tax	tax	NOUN
ftr-427	1234	13	liability	liability	NOUN
ftr-427	1234	14	under	under	ADP
ftr-427	1234	15	the	the	DET
ftr-427	1234	16	current	current	ADJ
ftr-427	1234	17	scheme	scheme	NOUN
ftr-427	1234	18	would	would	AUX
ftr-427	1234	19	equal	equal	VERB
ftr-427	1234	20	$	$	SYM
ftr-427	1234	21	11,127	11,127	NUM
ftr-427	1234	22	.	.	PUNCT
ftr-427	1235	1	alternatively	alternatively	ADV
ftr-427	1235	2	,	,	PUNCT
ftr-427	1235	3	under	under	ADP
ftr-427	1235	4	the	the	DET
ftr-427	1235	5	proposed	propose	VERB
ftr-427	1235	6	scheme	scheme	NOUN
ftr-427	1235	7	,	,	PUNCT
ftr-427	1235	8	the	the	DET
ftr-427	1235	9	tax	tax	NOUN
ftr-427	1235	10	liability	liability	NOUN
ftr-427	1235	11	would	would	AUX
ftr-427	1235	12	equal	equal	VERB
ftr-427	1235	13	$	$	SYM
ftr-427	1235	14	10,022	10,022	NUM
ftr-427	1235	15	.	.	PUNCT
ftr-427	1236	1	the	the	DET
ftr-427	1236	2	taxpayer	taxpayer	NOUN
ftr-427	1236	3	’s	’s	PART
ftr-427	1236	4	liability	liability	NOUN
ftr-427	1236	5	is	be	AUX
ftr-427	1236	6	reduced	reduce	VERB
ftr-427	1236	7	by	by	ADP
ftr-427	1236	8	10	10	NUM
ftr-427	1236	9	%	%	NOUN
ftr-427	1236	10	.	.	PUNCT
ftr-427	1237	1	consequently	consequently	ADV
ftr-427	1237	2	,	,	PUNCT
ftr-427	1237	3	the	the	DET
ftr-427	1237	4	higher	high	ADJ
ftr-427	1237	5	income	income	NOUN
ftr-427	1237	6	taxpayer	taxpayer	NOUN
ftr-427	1237	7	will	will	AUX
ftr-427	1237	8	receive	receive	VERB
ftr-427	1237	9	an	an	DET
ftr-427	1237	10	annual	annual	ADJ
ftr-427	1237	11	tax	tax	NOUN
ftr-427	1237	12	savings	saving	NOUN
ftr-427	1237	13	in	in	ADP
ftr-427	1237	14	the	the	DET
ftr-427	1237	15	same	same	ADJ
ftr-427	1237	16	amount	amount	NOUN
ftr-427	1237	17	as	as	ADP
ftr-427	1237	18	any	any	DET
ftr-427	1237	19	taxpayer	taxpayer	NOUN
ftr-427	1237	20	with	with	ADP
ftr-427	1237	21	taxable	taxable	ADJ
ftr-427	1237	22	income	income	NOUN
ftr-427	1237	23	of	of	ADP
ftr-427	1237	24	at	at	ADV
ftr-427	1237	25	least	least	ADV
ftr-427	1237	26	$	$	SYM
ftr-427	1237	27	22,100	22,100	NUM
ftr-427	1237	28	,	,	PUNCT
ftr-427	1237	29	but	but	CCONJ
ftr-427	1237	30	the	the	DET
ftr-427	1237	31	percentage	percentage	NOUN
ftr-427	1237	32	of	of	ADP
ftr-427	1237	33	tax	tax	NOUN
ftr-427	1237	34	savings	saving	NOUN
ftr-427	1237	35	is	be	AUX
ftr-427	1237	36	higher	high	ADJ
ftr-427	1237	37	for	for	ADP
ftr-427	1237	38	lower	low	ADJ
ftr-427	1237	39	income	income	NOUN
ftr-427	1237	40	taxpayers	taxpayer	NOUN
ftr-427	1237	41	.	.	PUNCT
ftr-427	1238	1	d.	d.	PROPN
ftr-427	1238	2	viability	viability	NOUN
ftr-427	1238	3	of	of	ADP
ftr-427	1238	4	proposal	proposal	NOUN
ftr-427	1238	5	professor	professor	NOUN
ftr-427	1238	6	graetz	graetz	PROPN
ftr-427	1238	7	has	have	AUX
ftr-427	1238	8	stated	state	VERB
ftr-427	1238	9	that	that	SCONJ
ftr-427	1238	10	five	five	NUM
ftr-427	1238	11	principles	principle	NOUN
ftr-427	1238	12	must	must	AUX
ftr-427	1238	13	be	be	AUX
ftr-427	1238	14	addressed	address	VERB
ftr-427	1238	15	to	to	PART
ftr-427	1238	16	establish	establish	VERB
ftr-427	1238	17	whether	whether	SCONJ
ftr-427	1238	18	a	a	DET
ftr-427	1238	19	particular	particular	ADJ
ftr-427	1238	20	tax	tax	NOUN
ftr-427	1238	21	is	be	AUX
ftr-427	1238	22	viable	viable	ADJ
ftr-427	1238	23	:	:	PUNCT
ftr-427	1238	24	whether	whether	SCONJ
ftr-427	1238	25	the	the	DET
ftr-427	1238	26	tax	tax	NOUN
ftr-427	1238	27	is	be	AUX
ftr-427	1238	28	fair	fair	ADJ
ftr-427	1238	29	,	,	PUNCT
ftr-427	1238	30	easy	easy	ADJ
ftr-427	1238	31	to	to	PART
ftr-427	1238	32	comply	comply	VERB
ftr-427	1238	33	and	and	CCONJ
ftr-427	1238	34	administer	administer	NOUN
ftr-427	1238	35	,	,	PUNCT
ftr-427	1238	36	conducive	conducive	ADJ
ftr-427	1238	37	to	to	ADP
ftr-427	1238	38	economic	economic	ADJ
ftr-427	1238	39	growth	growth	NOUN
ftr-427	1238	40	,	,	PUNCT
ftr-427	1238	41	produce	produce	VERB
ftr-427	1238	42	adequate	adequate	ADJ
ftr-427	1238	43	revenue	revenue	NOUN
ftr-427	1238	44	and	and	CCONJ
ftr-427	1238	45	provide	provide	VERB
ftr-427	1238	46	little	little	ADJ
ftr-427	1238	47	interference	interference	NOUN
ftr-427	1238	48	with	with	ADP
ftr-427	1238	49	private	private	ADJ
ftr-427	1238	50	economic	economic	ADJ
ftr-427	1238	51	decisions	decision	NOUN
ftr-427	1238	52	.	.	PUNCT
ftr-427	1239	1	in283	in283	NOUN
ftr-427	1239	2	282	282	NUM
ftr-427	1239	3	.	.	PUNCT
ftr-427	1240	1	president	president	PROPN
ftr-427	1240	2	george	george	PROPN
ftr-427	1240	3	w.	w.	PROPN
ftr-427	1240	4	bush	bush	PROPN
ftr-427	1240	5	’s	’s	PART
ftr-427	1240	6	plan	plan	NOUN
ftr-427	1240	7	includes	include	VERB
ftr-427	1240	8	a	a	DET
ftr-427	1240	9	reduction	reduction	NOUN
ftr-427	1240	10	in	in	ADP
ftr-427	1240	11	the	the	DET
ftr-427	1240	12	lowest	low	ADJ
ftr-427	1240	13	rate	rate	NOUN
ftr-427	1240	14	to	to	ADP
ftr-427	1240	15	10	10	NUM
ftr-427	1240	16	%	%	NOUN
ftr-427	1240	17	,	,	PUNCT
ftr-427	1240	18	but	but	CCONJ
ftr-427	1240	19	the	the	DET
ftr-427	1240	20	income	income	NOUN
ftr-427	1240	21	ceilings	ceiling	NOUN
ftr-427	1240	22	are	be	AUX
ftr-427	1240	23	$	$	SYM
ftr-427	1240	24	6,000	6,000	NUM
ftr-427	1240	25	for	for	ADP
ftr-427	1240	26	single	single	ADJ
ftr-427	1240	27	taxpayers	taxpayer	NOUN
ftr-427	1240	28	and	and	CCONJ
ftr-427	1240	29	$	$	SYM
ftr-427	1240	30	12,000	12,000	NUM
ftr-427	1240	31	for	for	ADP
ftr-427	1240	32	married	married	ADJ
ftr-427	1240	33	taxpayers	taxpayer	NOUN
ftr-427	1240	34	filing	file	VERB
ftr-427	1240	35	joint	joint	ADJ
ftr-427	1240	36	returns	return	NOUN
ftr-427	1240	37	.	.	PUNCT
ftr-427	1241	1	see	see	VERB
ftr-427	1241	2	pocketbook	pocketbook	NOUN
ftr-427	1241	3	politics	politic	NOUN
ftr-427	1241	4	:	:	PUNCT
ftr-427	1241	5	how	how	SCONJ
ftr-427	1241	6	tax	tax	NOUN
ftr-427	1241	7	plans	plan	NOUN
ftr-427	1241	8	would	would	AUX
ftr-427	1241	9	affect	affect	VERB
ftr-427	1241	10	you	you	PRON
ftr-427	1241	11	,	,	PUNCT
ftr-427	1241	12	wall	wall	PROPN
ftr-427	1241	13	st	st	PROPN
ftr-427	1241	14	.	.	PROPN
ftr-427	1241	15	j.	j.	PROPN
ftr-427	1241	16	,	,	PUNCT
ftr-427	1241	17	oct	oct	PROPN
ftr-427	1241	18	.	.	PROPN
ftr-427	1241	19	4	4	NUM
ftr-427	1241	20	,	,	PUNCT
ftr-427	1241	21	2000	2000	NUM
ftr-427	1241	22	,	,	PUNCT
ftr-427	1241	23	at	at	ADP
ftr-427	1241	24	c1	c1	PROPN
ftr-427	1241	25	,	,	PUNCT
ftr-427	1241	26	c21	c21	PROPN
ftr-427	1241	27	.	.	PROPN
ftr-427	1241	28	283	283	NUM
ftr-427	1241	29	.	.	PUNCT
ftr-427	1242	1	michael	michael	PROPN
ftr-427	1242	2	j.	j.	PROPN
ftr-427	1242	3	graetz	graetz	PROPN
ftr-427	1242	4	,	,	PUNCT
ftr-427	1242	5	the	the	DET
ftr-427	1242	6	decline	decline	NOUN
ftr-427	1242	7	(	(	PUNCT
ftr-427	1242	8	and	and	CCONJ
ftr-427	1242	9	fall	fall	VERB
ftr-427	1242	10	?	?	PUNCT
ftr-427	1242	11	)	)	PUNCT
ftr-427	1242	12	of	of	ADP
ftr-427	1242	13	the	the	DET
ftr-427	1242	14	income	income	NOUN
ftr-427	1242	15	tax	tax	NOUN
ftr-427	1242	16	10	10	NUM
ftr-427	1242	17	(	(	PUNCT
ftr-427	1242	18	1997	1997	NUM
ftr-427	1242	19	)	)	PUNCT
ftr-427	1243	1	[	[	X
ftr-427	1243	2	hereinafter	hereinafter	NOUN
ftr-427	1243	3	graetz	graetz	NOUN
ftr-427	1243	4	]	]	PUNCT
ftr-427	1243	5	.	.	PUNCT
ftr-427	1244	1	it	it	PRON
ftr-427	1244	2	is	be	AUX
ftr-427	1244	3	difficult	difficult	ADJ
ftr-427	1244	4	to	to	PART
ftr-427	1244	5	conceive	conceive	VERB
ftr-427	1244	6	a	a	DET
ftr-427	1244	7	tax	tax	NOUN
ftr-427	1244	8	system	system	NOUN
ftr-427	1244	9	that	that	PRON
ftr-427	1244	10	is	be	AUX
ftr-427	1244	11	fair	fair	ADJ
ftr-427	1244	12	but	but	CCONJ
ftr-427	1244	13	does	do	AUX
ftr-427	1244	14	not	not	PART
ftr-427	1244	15	conflict	conflict	VERB
ftr-427	1244	16	with	with	ADP
ftr-427	1244	17	the	the	DET
ftr-427	1244	18	other	other	ADJ
ftr-427	1244	19	4	4	NUM
ftr-427	1244	20	tax	tax	NOUN
ftr-427	1244	21	principles	principle	NOUN
ftr-427	1244	22	.	.	PUNCT
ftr-427	1245	1	as	as	SCONJ
ftr-427	1245	2	professor	professor	NOUN
ftr-427	1245	3	graetz	graetz	NOUN
ftr-427	1245	4	points	point	VERB
ftr-427	1245	5	out	out	ADP
ftr-427	1245	6	:	:	PUNCT
ftr-427	1245	7	[	[	X
ftr-427	1245	8	b]oth	b]oth	X
ftr-427	1245	9	economic	economic	ADJ
ftr-427	1245	10	efficiency	efficiency	NOUN
ftr-427	1245	11	and	and	CCONJ
ftr-427	1245	12	equity	equity	NOUN
ftr-427	1245	13	generally	generally	ADV
ftr-427	1245	14	support	support	VERB
ftr-427	1245	15	uniform	uniform	ADJ
ftr-427	1245	16	income	income	NOUN
ftr-427	1245	17	tax	tax	NOUN
ftr-427	1245	18	treatment	treatment	NOUN
ftr-427	1245	19	of	of	ADP
ftr-427	1245	20	sources	source	NOUN
ftr-427	1245	21	and	and	CCONJ
ftr-427	1245	22	uses	use	NOUN
ftr-427	1245	23	of	of	ADP
ftr-427	1245	24	income	income	NOUN
ftr-427	1245	25	.	.	PUNCT
ftr-427	1246	1	in	in	ADP
ftr-427	1246	2	other	other	ADJ
ftr-427	1246	3	circumstances	circumstance	NOUN
ftr-427	1246	4	,	,	PUNCT
ftr-427	1246	5	however	however	ADV
ftr-427	1246	6	,	,	PUNCT
ftr-427	1246	7	equity	equity	NOUN
ftr-427	1246	8	and	and	CCONJ
ftr-427	1246	9	efficiency	efficiency	NOUN
ftr-427	1246	10	conflict	conflict	NOUN
ftr-427	1246	11	.	.	PUNCT
ftr-427	1247	1	for	for	ADP
ftr-427	1247	2	example	example	NOUN
ftr-427	1247	3	,	,	PUNCT
ftr-427	1247	4	tax	tax	NOUN
ftr-427	1247	5	fairness	fairness	NOUN
ftr-427	1247	6	might	might	AUX
ftr-427	1247	7	support	support	VERB
ftr-427	1247	8	taxing	tax	VERB
ftr-427	1247	9	all	all	DET
ftr-427	1247	10	sources	source	NOUN
ftr-427	1247	11	of	of	ADP
ftr-427	1247	12	income	income	NOUN
ftr-427	1247	13	when	when	SCONJ
ftr-427	1247	14	economic	economic	ADJ
ftr-427	1247	15	efficiency	efficiency	NOUN
ftr-427	1247	16	argues	argue	VERB
ftr-427	1247	17	for	for	ADP
ftr-427	1247	18	taxing	tax	VERB
ftr-427	1247	19	consumption	consumption	NOUN
ftr-427	1247	20	or	or	CCONJ
ftr-427	1247	21	wages	wage	NOUN
ftr-427	1247	22	.	.	PUNCT
ftr-427	1248	1	likewise	likewise	ADV
ftr-427	1248	2	,	,	PUNCT
ftr-427	1248	3	the	the	DET
ftr-427	1248	4	disincentives	disincentive	NOUN
ftr-427	1248	5	for	for	ADP
ftr-427	1248	6	earning	earn	VERB
ftr-427	1248	7	income	income	NOUN
ftr-427	1248	8	may	may	AUX
ftr-427	1248	9	be	be	AUX
ftr-427	1248	10	greater	great	ADJ
ftr-427	1248	11	under	under	ADP
ftr-427	1248	12	a	a	DET
ftr-427	1248	13	progressive	progressive	ADJ
ftr-427	1248	14	rate	rate	NOUN
ftr-427	1248	15	structure	structure	NOUN
ftr-427	1248	16	that	that	PRON
ftr-427	1248	17	applies	apply	VERB
ftr-427	1248	18	higher	high	ADJ
ftr-427	1248	19	rates	rate	NOUN
ftr-427	1248	20	to	to	ADP
ftr-427	1248	21	greater	great	ADJ
ftr-427	1248	22	amounts	amount	NOUN
ftr-427	1248	23	of	of	ADP
ftr-427	1248	24	income	income	NOUN
ftr-427	1248	25	,	,	PUNCT
ftr-427	1248	26	but	but	CCONJ
ftr-427	1248	27	a	a	DET
ftr-427	1248	28	society	society	NOUN
ftr-427	1248	29	’s	’s	PART
ftr-427	1248	30	sense	sense	NOUN
ftr-427	1248	31	of	of	ADP
ftr-427	1248	32	tax	tax	NOUN
ftr-427	1248	33	justice	justice	NOUN
ftr-427	1248	34	may	may	AUX
ftr-427	1248	35	demand	demand	VERB
ftr-427	1248	36	such	such	ADJ
ftr-427	1248	37	progressivity	progressivity	NOUN
ftr-427	1248	38	.	.	PUNCT
ftr-427	1249	1	see	see	VERB
ftr-427	1249	2	graetz	graetz	PROPN
ftr-427	1249	3	,	,	PUNCT
ftr-427	1249	4	supra	supra	PROPN
ftr-427	1249	5	,	,	PUNCT
ftr-427	1249	6	at	at	ADP
ftr-427	1249	7	12	12	NUM
ftr-427	1249	8	.	.	PUNCT
ftr-427	1250	1	see	see	VERB
ftr-427	1250	2	also	also	ADV
ftr-427	1250	3	deborah	deborah	PROPN
ftr-427	1250	4	l.	l.	PROPN
ftr-427	1250	5	paul	paul	PROPN
ftr-427	1250	6	,	,	PUNCT
ftr-427	1250	7	the	the	DET
ftr-427	1250	8	sources	source	NOUN
ftr-427	1250	9	of	of	ADP
ftr-427	1250	10	tax	tax	NOUN
ftr-427	1250	11	complexity	complexity	NOUN
ftr-427	1250	12	:	:	PUNCT
ftr-427	1250	13	how	how	SCONJ
ftr-427	1250	14	much	much	ADJ
ftr-427	1250	15	simplicity	simplicity	NOUN
ftr-427	1250	16	can	can	AUX
ftr-427	1250	17	fundamental	fundamental	ADJ
ftr-427	1250	18	tax	tax	NOUN
ftr-427	1250	19	reform	reform	NOUN
ftr-427	1250	20	achieve	achieve	VERB
ftr-427	1250	21	?	?	PUNCT
ftr-427	1250	22	,	,	PUNCT
ftr-427	1250	23	76	76	NUM
ftr-427	1250	24	n.c	n.c	PROPN
ftr-427	1250	25	.	.	PROPN
ftr-427	1250	26	l.	l.	PROPN
ftr-427	1250	27	rev	rev	PROPN
ftr-427	1250	28	.	.	PROPN
ftr-427	1250	29	151	151	NUM
ftr-427	1250	30	,	,	PUNCT
ftr-427	1250	31	155	155	NUM
ftr-427	1250	32	(	(	PUNCT
ftr-427	1250	33	1997	1997	NUM
ftr-427	1250	34	)	)	PUNCT
ftr-427	1250	35	(	(	PUNCT
ftr-427	1250	36	“	"	PUNCT
ftr-427	1250	37	[	[	X
ftr-427	1250	38	c]omplexity	c]omplexity	NOUN
ftr-427	1250	39	is	be	AUX
ftr-427	1250	40	a	a	DET
ftr-427	1250	41	by	by	ADP
ftr-427	1250	42	-	-	PUNCT
ftr-427	1250	43	product	product	NOUN
ftr-427	1250	44	of	of	ADP
ftr-427	1250	45	a	a	DET
ftr-427	1250	46	tax	tax	NOUN
ftr-427	1250	47	regime	regime	NOUN
ftr-427	1250	48	’s	’s	PART
ftr-427	1250	49	reconciliation	reconciliation	NOUN
ftr-427	1250	50	of	of	ADP
ftr-427	1250	51	the	the	DET
ftr-427	1250	52	lofty	lofty	ADJ
ftr-427	1250	53	aspiration	aspiration	NOUN
ftr-427	1250	54	to	to	PART
ftr-427	1250	55	distribute	distribute	VERB
ftr-427	1250	56	tax	tax	NOUN
ftr-427	1250	57	burdens	burden	NOUN
ftr-427	1250	58	equitably	equitably	ADV
ftr-427	1250	59	and	and	CCONJ
ftr-427	1250	60	the	the	DET
ftr-427	1250	61	mundane	mundane	ADJ
ftr-427	1250	62	requirement	requirement	NOUN
ftr-427	1250	63	that	that	SCONJ
ftr-427	1250	64	the	the	DET
ftr-427	1250	65	tax	tax	NOUN
ftr-427	1250	66	be	be	AUX
ftr-427	1250	67	susceptible	susceptible	ADJ
ftr-427	1250	68	to	to	ADP
ftr-427	1250	69	administration	administration	NOUN
ftr-427	1250	70	and	and	CCONJ
ftr-427	1250	71	compliance	compliance	NOUN
ftr-427	1250	72	.	.	PUNCT
ftr-427	1250	73	”	"	PUNCT
ftr-427	1250	74	)	)	PUNCT
ftr-427	1250	75	.	.	PUNCT
ftr-427	1251	1	2001	2001	NUM
ftr-427	1251	2	]	]	PUNCT
ftr-427	1252	1	the	the	DET
ftr-427	1252	2	widening	widen	VERB
ftr-427	1252	3	gap	gap	NOUN
ftr-427	1252	4	under	under	ADP
ftr-427	1252	5	the	the	DET
ftr-427	1252	6	internal	internal	ADJ
ftr-427	1252	7	revenue	revenue	NOUN
ftr-427	1252	8	code	code	NOUN
ftr-427	1252	9	47	47	NUM
ftr-427	1252	10	determining	determine	VERB
ftr-427	1252	11	whether	whether	SCONJ
ftr-427	1252	12	the	the	DET
ftr-427	1252	13	proposal	proposal	NOUN
ftr-427	1252	14	to	to	PART
ftr-427	1252	15	alter	alter	VERB
ftr-427	1252	16	the	the	DET
ftr-427	1252	17	income	income	NOUN
ftr-427	1252	18	tax	tax	NOUN
ftr-427	1252	19	rates	rate	NOUN
ftr-427	1252	20	,	,	PUNCT
ftr-427	1252	21	these	these	DET
ftr-427	1252	22	five	five	NUM
ftr-427	1252	23	principles	principle	NOUN
ftr-427	1252	24	will	will	AUX
ftr-427	1252	25	be	be	AUX
ftr-427	1252	26	addressed	address	VERB
ftr-427	1252	27	.	.	PUNCT
ftr-427	1253	1	1	1	X
ftr-427	1253	2	.	.	X
ftr-427	1253	3	the	the	DET
ftr-427	1253	4	fairness	fairness	NOUN
ftr-427	1253	5	of	of	ADP
ftr-427	1253	6	the	the	DET
ftr-427	1253	7	reduction	reduction	NOUN
ftr-427	1253	8	of	of	ADP
ftr-427	1253	9	the	the	DET
ftr-427	1253	10	lowest	low	ADJ
ftr-427	1253	11	marginal	marginal	ADJ
ftr-427	1253	12	tax	tax	NOUN
ftr-427	1253	13	rate.—as	rate.—as	PROPN
ftr-427	1253	14	already	already	ADV
ftr-427	1253	15	noted	note	VERB
ftr-427	1253	16	in	in	ADP
ftr-427	1253	17	this	this	DET
ftr-427	1253	18	article	article	NOUN
ftr-427	1253	19	,	,	PUNCT
ftr-427	1253	20	there	there	PRON
ftr-427	1253	21	is	be	VERB
ftr-427	1253	22	no	no	DET
ftr-427	1253	23	consistent	consistent	ADJ
ftr-427	1253	24	interpretation	interpretation	NOUN
ftr-427	1253	25	of	of	ADP
ftr-427	1253	26	fairness	fairness	NOUN
ftr-427	1253	27	under	under	ADP
ftr-427	1253	28	the	the	DET
ftr-427	1253	29	tax	tax	NOUN
ftr-427	1253	30	statute	statute	NOUN
ftr-427	1253	31	.	.	PUNCT
ftr-427	1254	1	while	while	SCONJ
ftr-427	1254	2	an	an	DET
ftr-427	1254	3	amendment	amendment	NOUN
ftr-427	1254	4	to	to	ADP
ftr-427	1254	5	the	the	DET
ftr-427	1254	6	income	income	NOUN
ftr-427	1254	7	tax	tax	NOUN
ftr-427	1254	8	laws	law	NOUN
ftr-427	1254	9	may	may	AUX
ftr-427	1254	10	be	be	AUX
ftr-427	1254	11	considered	consider	VERB
ftr-427	1254	12	fair	fair	ADJ
ftr-427	1254	13	to	to	ADP
ftr-427	1254	14	one	one	NUM
ftr-427	1254	15	individual	individual	NOUN
ftr-427	1254	16	,	,	PUNCT
ftr-427	1254	17	it	it	PRON
ftr-427	1254	18	also	also	ADV
ftr-427	1254	19	may	may	AUX
ftr-427	1254	20	be	be	AUX
ftr-427	1254	21	considered	consider	VERB
ftr-427	1254	22	to	to	PART
ftr-427	1254	23	be	be	AUX
ftr-427	1254	24	a	a	DET
ftr-427	1254	25	most	most	ADV
ftr-427	1254	26	inequitable	inequitable	ADJ
ftr-427	1254	27	amendment	amendment	NOUN
ftr-427	1254	28	to	to	ADP
ftr-427	1254	29	another	another	DET
ftr-427	1254	30	individual	individual	NOUN
ftr-427	1254	31	.	.	PUNCT
ftr-427	1255	1	any	any	DET
ftr-427	1255	2	amendment	amendment	NOUN
ftr-427	1255	3	of	of	ADP
ftr-427	1255	4	a	a	DET
ftr-427	1255	5	tax	tax	NOUN
ftr-427	1255	6	statute	statute	NOUN
ftr-427	1255	7	to	to	PART
ftr-427	1255	8	increase	increase	VERB
ftr-427	1255	9	the	the	DET
ftr-427	1255	10	tax	tax	NOUN
ftr-427	1255	11	burden	burden	NOUN
ftr-427	1255	12	of	of	ADP
ftr-427	1255	13	the	the	DET
ftr-427	1255	14	wealthy	wealthy	ADJ
ftr-427	1255	15	in	in	SCONJ
ftr-427	1255	16	order	order	NOUN
ftr-427	1255	17	to	to	PART
ftr-427	1255	18	reverse	reverse	VERB
ftr-427	1255	19	the	the	DET
ftr-427	1255	20	erosion	erosion	NOUN
ftr-427	1255	21	of	of	ADP
ftr-427	1255	22	the	the	DET
ftr-427	1255	23	progressive	progressive	ADJ
ftr-427	1255	24	tax	tax	NOUN
ftr-427	1255	25	system	system	NOUN
ftr-427	1255	26	would	would	AUX
ftr-427	1255	27	raise	raise	VERB
ftr-427	1255	28	issues	issue	NOUN
ftr-427	1255	29	of	of	ADP
ftr-427	1255	30	fairness	fairness	NOUN
ftr-427	1255	31	.	.	PUNCT
ftr-427	1256	1	furthermore	furthermore	ADV
ftr-427	1256	2	,	,	PUNCT
ftr-427	1256	3	it	it	PRON
ftr-427	1256	4	would	would	AUX
ftr-427	1256	5	provide	provide	VERB
ftr-427	1256	6	no	no	DET
ftr-427	1256	7	tangible	tangible	ADJ
ftr-427	1256	8	tax	tax	NOUN
ftr-427	1256	9	benefit	benefit	NOUN
ftr-427	1256	10	to	to	ADP
ftr-427	1256	11	the	the	DET
ftr-427	1256	12	lower	low	ADJ
ftr-427	1256	13	income	income	NOUN
ftr-427	1256	14	taxpayers	taxpayer	NOUN
ftr-427	1256	15	.	.	PUNCT
ftr-427	1257	1	alternatively	alternatively	ADV
ftr-427	1257	2	,	,	PUNCT
ftr-427	1257	3	if	if	SCONJ
ftr-427	1257	4	congress	congress	PROPN
ftr-427	1257	5	expanded	expand	VERB
ftr-427	1257	6	the	the	DET
ftr-427	1257	7	earned	earn	VERB
ftr-427	1257	8	income	income	NOUN
ftr-427	1257	9	tax	tax	NOUN
ftr-427	1257	10	credit	credit	NOUN
ftr-427	1257	11	to	to	PART
ftr-427	1257	12	make	make	VERB
ftr-427	1257	13	it	it	PRON
ftr-427	1257	14	more	more	ADV
ftr-427	1257	15	inclusive	inclusive	ADJ
ftr-427	1257	16	,	,	PUNCT
ftr-427	1257	17	it	it	PRON
ftr-427	1257	18	would	would	AUX
ftr-427	1257	19	not	not	PART
ftr-427	1257	20	survive	survive	VERB
ftr-427	1257	21	the	the	DET
ftr-427	1257	22	inevitable	inevitable	ADJ
ftr-427	1257	23	criticism	criticism	NOUN
ftr-427	1257	24	that	that	PRON
ftr-427	1257	25	it	it	PRON
ftr-427	1257	26	went	go	VERB
ftr-427	1257	27	beyond	beyond	ADP
ftr-427	1257	28	its	its	PRON
ftr-427	1257	29	intended	intended	ADJ
ftr-427	1257	30	purpose	purpose	NOUN
ftr-427	1257	31	and	and	CCONJ
ftr-427	1257	32	unfairly	unfairly	ADV
ftr-427	1257	33	reallocated	reallocate	VERB
ftr-427	1257	34	wealth	wealth	NOUN
ftr-427	1257	35	.	.	PUNCT
ftr-427	1258	1	a	a	DET
ftr-427	1258	2	more	more	ADV
ftr-427	1258	3	practical	practical	ADJ
ftr-427	1258	4	approach	approach	NOUN
ftr-427	1258	5	of	of	ADP
ftr-427	1258	6	increasing	increase	VERB
ftr-427	1258	7	progressivity	progressivity	NOUN
ftr-427	1258	8	is	be	AUX
ftr-427	1258	9	to	to	PART
ftr-427	1258	10	either	either	CCONJ
ftr-427	1258	11	lower	lower	VERB
ftr-427	1258	12	the	the	DET
ftr-427	1258	13	lowest	low	ADJ
ftr-427	1258	14	marginal	marginal	ADJ
ftr-427	1258	15	bracket	bracket	NOUN
ftr-427	1258	16	or	or	CCONJ
ftr-427	1258	17	to	to	PART
ftr-427	1258	18	increase	increase	VERB
ftr-427	1258	19	the	the	DET
ftr-427	1258	20	lowest	low	ADJ
ftr-427	1258	21	marginal	marginal	ADJ
ftr-427	1258	22	tax	tax	NOUN
ftr-427	1258	23	bracket	bracket	NOUN
ftr-427	1258	24	to	to	PART
ftr-427	1258	25	include	include	VERB
ftr-427	1258	26	more	more	ADV
ftr-427	1258	27	lower	low	ADJ
ftr-427	1258	28	to	to	ADP
ftr-427	1258	29	middle	middle	ADJ
ftr-427	1258	30	income	income	NOUN
ftr-427	1258	31	taxpayers	taxpayer	NOUN
ftr-427	1258	32	.	.	PUNCT
ftr-427	1259	1	while	while	SCONJ
ftr-427	1259	2	the	the	DET
ftr-427	1259	3	increase	increase	NOUN
ftr-427	1259	4	in	in	ADP
ftr-427	1259	5	the	the	DET
ftr-427	1259	6	lowest	low	ADJ
ftr-427	1259	7	marginal	marginal	ADJ
ftr-427	1259	8	rate	rate	NOUN
ftr-427	1259	9	would	would	AUX
ftr-427	1259	10	provide	provide	VERB
ftr-427	1259	11	a	a	DET
ftr-427	1259	12	substantial	substantial	ADJ
ftr-427	1259	13	tax	tax	NOUN
ftr-427	1259	14	savings	saving	NOUN
ftr-427	1259	15	to	to	ADP
ftr-427	1259	16	the	the	DET
ftr-427	1259	17	lower	low	ADJ
ftr-427	1259	18	to	to	ADP
ftr-427	1259	19	middle	middle	ADJ
ftr-427	1259	20	class	class	NOUN
ftr-427	1259	21	taxpayers	taxpayer	NOUN
ftr-427	1259	22	,	,	PUNCT
ftr-427	1259	23	it	it	PRON
ftr-427	1259	24	would	would	AUX
ftr-427	1259	25	also	also	ADV
ftr-427	1259	26	provide	provide	VERB
ftr-427	1259	27	a	a	DET
ftr-427	1259	28	minimum	minimum	ADJ
ftr-427	1259	29	benefit	benefit	NOUN
ftr-427	1259	30	to	to	ADP
ftr-427	1259	31	upper	upper	ADJ
ftr-427	1259	32	income	income	NOUN
ftr-427	1259	33	taxpayers	taxpayer	NOUN
ftr-427	1259	34	by	by	ADP
ftr-427	1259	35	a	a	DET
ftr-427	1259	36	slight	slight	ADJ
ftr-427	1259	37	reduction	reduction	NOUN
ftr-427	1259	38	in	in	ADP
ftr-427	1259	39	their	their	PRON
ftr-427	1259	40	effective	effective	ADJ
ftr-427	1259	41	tax	tax	NOUN
ftr-427	1259	42	rates	rate	NOUN
ftr-427	1259	43	.	.	PUNCT
ftr-427	1260	1	it	it	PRON
ftr-427	1260	2	would	would	AUX
ftr-427	1260	3	not	not	PART
ftr-427	1260	4	,	,	PUNCT
ftr-427	1260	5	however	however	ADV
ftr-427	1260	6	,	,	PUNCT
ftr-427	1260	7	provide	provide	VERB
ftr-427	1260	8	any	any	DET
ftr-427	1260	9	benefit	benefit	NOUN
ftr-427	1260	10	to	to	PART
ftr-427	1260	11	lowincome	lowincome	VERB
ftr-427	1260	12	taxpayers	taxpayer	NOUN
ftr-427	1260	13	.	.	PUNCT
ftr-427	1261	1	this	this	PRON
ftr-427	1261	2	is	be	AUX
ftr-427	1261	3	particularly	particularly	ADV
ftr-427	1261	4	problematic	problematic	ADJ
ftr-427	1261	5	for	for	ADP
ftr-427	1261	6	the	the	DET
ftr-427	1261	7	category	category	NOUN
ftr-427	1261	8	of	of	ADP
ftr-427	1261	9	lowincome	lowincome	NOUN
ftr-427	1261	10	taxpayers	taxpayer	NOUN
ftr-427	1261	11	that	that	PRON
ftr-427	1261	12	are	be	AUX
ftr-427	1261	13	unable	unable	ADJ
ftr-427	1261	14	to	to	PART
ftr-427	1261	15	take	take	VERB
ftr-427	1261	16	advantage	advantage	NOUN
ftr-427	1261	17	of	of	ADP
ftr-427	1261	18	the	the	DET
ftr-427	1261	19	earned	earn	VERB
ftr-427	1261	20	income	income	NOUN
ftr-427	1261	21	tax	tax	NOUN
ftr-427	1261	22	credit	credit	NOUN
ftr-427	1261	23	.	.	PUNCT
ftr-427	1262	1	hence	hence	ADV
ftr-427	1262	2	,	,	PUNCT
ftr-427	1262	3	while	while	SCONJ
ftr-427	1262	4	the	the	DET
ftr-427	1262	5	increase	increase	NOUN
ftr-427	1262	6	in	in	ADP
ftr-427	1262	7	the	the	DET
ftr-427	1262	8	15	15	NUM
ftr-427	1262	9	%	%	NOUN
ftr-427	1262	10	bracket	bracket	NOUN
ftr-427	1262	11	has	have	VERB
ftr-427	1262	12	its	its	PRON
ftr-427	1262	13	advantages	advantage	NOUN
ftr-427	1262	14	,	,	PUNCT
ftr-427	1262	15	it	it	PRON
ftr-427	1262	16	is	be	AUX
ftr-427	1262	17	not	not	PART
ftr-427	1262	18	entirely	entirely	ADV
ftr-427	1262	19	equitable	equitable	ADJ
ftr-427	1262	20	because	because	SCONJ
ftr-427	1262	21	it	it	PRON
ftr-427	1262	22	prevents	prevent	VERB
ftr-427	1262	23	a	a	DET
ftr-427	1262	24	small	small	ADJ
ftr-427	1262	25	class	class	NOUN
ftr-427	1262	26	of	of	ADP
ftr-427	1262	27	taxpayers	taxpayer	NOUN
ftr-427	1262	28	from	from	ADP
ftr-427	1262	29	sharing	share	VERB
ftr-427	1262	30	in	in	ADP
ftr-427	1262	31	the	the	DET
ftr-427	1262	32	benefits	benefit	NOUN
ftr-427	1262	33	.	.	PUNCT
ftr-427	1263	1	conversely	conversely	ADV
ftr-427	1263	2	,	,	PUNCT
ftr-427	1263	3	a	a	DET
ftr-427	1263	4	reduction	reduction	NOUN
ftr-427	1263	5	of	of	ADP
ftr-427	1263	6	the	the	DET
ftr-427	1263	7	lowest	low	ADJ
ftr-427	1263	8	progressive	progressive	ADJ
ftr-427	1263	9	rate	rate	NOUN
ftr-427	1263	10	would	would	AUX
ftr-427	1263	11	benefit	benefit	VERB
ftr-427	1263	12	taxpayers	taxpayer	NOUN
ftr-427	1263	13	in	in	ADP
ftr-427	1263	14	every	every	DET
ftr-427	1263	15	income	income	NOUN
ftr-427	1263	16	bracket	bracket	NOUN
ftr-427	1263	17	.	.	PUNCT
ftr-427	1264	1	in	in	ADP
ftr-427	1264	2	reversing	reverse	VERB
ftr-427	1264	3	the	the	DET
ftr-427	1264	4	past	past	ADJ
ftr-427	1264	5	erosion	erosion	NOUN
ftr-427	1264	6	of	of	ADP
ftr-427	1264	7	the	the	DET
ftr-427	1264	8	progressive	progressive	ADJ
ftr-427	1264	9	tax	tax	NOUN
ftr-427	1264	10	system	system	NOUN
ftr-427	1264	11	,	,	PUNCT
ftr-427	1264	12	every	every	DET
ftr-427	1264	13	taxpayer	taxpayer	NOUN
ftr-427	1264	14	,	,	PUNCT
ftr-427	1264	15	irrespective	irrespective	ADV
ftr-427	1264	16	of	of	ADP
ftr-427	1264	17	the	the	DET
ftr-427	1264	18	taxable	taxable	ADJ
ftr-427	1264	19	income	income	NOUN
ftr-427	1264	20	,	,	PUNCT
ftr-427	1264	21	will	will	AUX
ftr-427	1264	22	enjoy	enjoy	VERB
ftr-427	1264	23	the	the	DET
ftr-427	1264	24	tax	tax	NOUN
ftr-427	1264	25	benefits	benefit	NOUN
ftr-427	1264	26	by	by	ADP
ftr-427	1264	27	sharing	share	VERB
ftr-427	1264	28	in	in	ADP
ftr-427	1264	29	the	the	DET
ftr-427	1264	30	tax	tax	NOUN
ftr-427	1264	31	cut	cut	NOUN
ftr-427	1264	32	.	.	PUNCT
ftr-427	1265	1	2	2	X
ftr-427	1265	2	.	.	X
ftr-427	1265	3	simplicity	simplicity	NOUN
ftr-427	1265	4	and	and	CCONJ
ftr-427	1265	5	compliance.—during	compliance.—during	NOUN
ftr-427	1265	6	1989	1989	NUM
ftr-427	1265	7	,	,	PUNCT
ftr-427	1265	8	former	former	ADJ
ftr-427	1265	9	representative	representative	NOUN
ftr-427	1265	10	and	and	CCONJ
ftr-427	1265	11	house	house	NOUN
ftr-427	1265	12	ways	way	NOUN
ftr-427	1265	13	and	and	CCONJ
ftr-427	1265	14	means	mean	VERB
ftr-427	1265	15	committee	committee	NOUN
ftr-427	1265	16	member	member	PROPN
ftr-427	1265	17	barber	barber	PROPN
ftr-427	1265	18	conable	conable	PROPN
ftr-427	1265	19	reflected	reflect	VERB
ftr-427	1265	20	on	on	ADP
ftr-427	1265	21	his	his	PRON
ftr-427	1265	22	days	day	NOUN
ftr-427	1265	23	in	in	ADP
ftr-427	1265	24	congress	congress	PROPN
ftr-427	1265	25	and	and	CCONJ
ftr-427	1265	26	causal	causal	ADJ
ftr-427	1265	27	forces	force	NOUN
ftr-427	1265	28	behind	behind	ADP
ftr-427	1265	29	the	the	DET
ftr-427	1265	30	code	code	NOUN
ftr-427	1265	31	’s	’s	PART
ftr-427	1265	32	complexity	complexity	NOUN
ftr-427	1265	33	.	.	PUNCT
ftr-427	1266	1	he284	he284	PROPN
ftr-427	1266	2	coined	coin	VERB
ftr-427	1266	3	the	the	DET
ftr-427	1266	4	phrase	phrase	NOUN
ftr-427	1266	5	“	"	PUNCT
ftr-427	1266	6	abc	abc	PROPN
ftr-427	1266	7	syndrome	syndrome	PROPN
ftr-427	1266	8	”	"	PUNCT
ftr-427	1266	9	to	to	PART
ftr-427	1266	10	explain	explain	VERB
ftr-427	1266	11	the	the	DET
ftr-427	1266	12	complexity	complexity	NOUN
ftr-427	1266	13	underlying	underlie	VERB
ftr-427	1266	14	the	the	DET
ftr-427	1266	15	tax	tax	NOUN
ftr-427	1266	16	code	code	NOUN
ftr-427	1266	17	.	.	PUNCT
ftr-427	1267	1	based	base	VERB
ftr-427	1267	2	on	on	ADP
ftr-427	1267	3	his	his	PRON
ftr-427	1267	4	experience	experience	NOUN
ftr-427	1267	5	,	,	PUNCT
ftr-427	1267	6	the	the	DET
ftr-427	1267	7	abc	abc	PROPN
ftr-427	1267	8	syndrome	syndrome	PROPN
ftr-427	1267	9	unfolds	unfold	VERB
ftr-427	1267	10	upon	upon	SCONJ
ftr-427	1267	11	the285	the285	PROPN
ftr-427	1267	12	enactment	enactment	NOUN
ftr-427	1267	13	of	of	ADP
ftr-427	1267	14	a	a	DET
ftr-427	1267	15	tax	tax	NOUN
ftr-427	1267	16	provision	provision	NOUN
ftr-427	1267	17	and	and	CCONJ
ftr-427	1267	18	the	the	DET
ftr-427	1267	19	subsequent	subsequent	ADJ
ftr-427	1267	20	interaction	interaction	NOUN
ftr-427	1267	21	with	with	ADP
ftr-427	1267	22	constituents	constituent	NOUN
ftr-427	1267	23	complaining	complain	VERB
ftr-427	1267	24	about	about	ADP
ftr-427	1267	25	the	the	DET
ftr-427	1267	26	inequitable	inequitable	ADJ
ftr-427	1267	27	impact	impact	NOUN
ftr-427	1267	28	of	of	ADP
ftr-427	1267	29	the	the	DET
ftr-427	1267	30	provision	provision	NOUN
ftr-427	1267	31	.	.	PUNCT
ftr-427	1268	1	the	the	DET
ftr-427	1268	2	constituent	constituent	NOUN
ftr-427	1268	3	states	state	NOUN
ftr-427	1268	4	“	"	PUNCT
ftr-427	1268	5	[	[	X
ftr-427	1268	6	w]hat	w]hat	ADP
ftr-427	1268	7	you	you	PRON
ftr-427	1268	8	have	have	AUX
ftr-427	1268	9	done	do	VERB
ftr-427	1268	10	in	in	ADP
ftr-427	1268	11	the	the	DET
ftr-427	1268	12	tax	tax	NOUN
ftr-427	1268	13	system	system	NOUN
ftr-427	1268	14	is	be	AUX
ftr-427	1268	15	fundamentally	fundamentally	ADV
ftr-427	1268	16	all	all	ADV
ftr-427	1268	17	right	right	ADJ
ftr-427	1268	18	,	,	PUNCT
ftr-427	1268	19	but	but	CCONJ
ftr-427	1268	20	i	i	PRON
ftr-427	1268	21	have	have	VERB
ftr-427	1268	22	a	a	DET
ftr-427	1268	23	very	very	ADV
ftr-427	1268	24	unusual	unusual	ADJ
ftr-427	1268	25	situation	situation	NOUN
ftr-427	1268	26	,	,	PUNCT
ftr-427	1268	27	you	you	PRON
ftr-427	1268	28	see	see	VERB
ftr-427	1268	29	,	,	PUNCT
ftr-427	1268	30	and	and	CCONJ
ftr-427	1268	31	it	it	PRON
ftr-427	1268	32	is	be	AUX
ftr-427	1268	33	not	not	PART
ftr-427	1268	34	fair	fair	ADJ
ftr-427	1268	35	for	for	SCONJ
ftr-427	1268	36	me	i	PRON
ftr-427	1268	37	to	to	PART
ftr-427	1268	38	have	have	VERB
ftr-427	1268	39	to	to	PART
ftr-427	1268	40	be	be	AUX
ftr-427	1268	41	taxed	tax	VERB
ftr-427	1268	42	this	this	DET
ftr-427	1268	43	way	way	NOUN
ftr-427	1268	44	just	just	ADV
ftr-427	1268	45	because	because	SCONJ
ftr-427	1268	46	my	my	PRON
ftr-427	1268	47	neighbor	neighbor	NOUN
ftr-427	1268	48	thinks	think	VERB
ftr-427	1268	49	it	it	PRON
ftr-427	1268	50	is	be	AUX
ftr-427	1268	51	all	all	ADV
ftr-427	1268	52	right	right	ADJ
ftr-427	1268	53	.	.	PUNCT
ftr-427	1268	54	”	"	PUNCT
ftr-427	1269	1	upon286	upon286	PROPN
ftr-427	1269	2	284	284	NUM
ftr-427	1269	3	.	.	PUNCT
ftr-427	1270	1	see	see	VERB
ftr-427	1270	2	barber	barber	PROPN
ftr-427	1270	3	b.	b.	PROPN
ftr-427	1270	4	conable	conable	PROPN
ftr-427	1270	5	,	,	PUNCT
ftr-427	1270	6	jr	jr	PROPN
ftr-427	1270	7	.	.	PROPN
ftr-427	1270	8	,	,	PUNCT
ftr-427	1270	9	congress	congress	PROPN
ftr-427	1270	10	and	and	CCONJ
ftr-427	1270	11	the	the	DET
ftr-427	1270	12	income	income	NOUN
ftr-427	1270	13	tax	tax	NOUN
ftr-427	1270	14	(	(	PUNCT
ftr-427	1270	15	1989	1989	NUM
ftr-427	1270	16	)	)	PUNCT
ftr-427	1270	17	.	.	PUNCT
ftr-427	1271	1	285	285	NUM
ftr-427	1271	2	.	.	PUNCT
ftr-427	1272	1	see	see	VERB
ftr-427	1272	2	i	i	PRON
ftr-427	1272	3	d.	d.	PROPN
ftr-427	1272	4	at	at	ADP
ftr-427	1272	5	40	40	NUM
ftr-427	1272	6	-	-	SYM
ftr-427	1272	7	41	41	NUM
ftr-427	1272	8	.	.	PUNCT
ftr-427	1273	1	286	286	NUM
ftr-427	1273	2	.	.	PUNCT
ftr-427	1274	1	see	see	VERB
ftr-427	1274	2	i	i	PRON
ftr-427	1274	3	d.	d.	PROPN
ftr-427	1274	4	at	at	ADP
ftr-427	1274	5	41	41	NUM
ftr-427	1274	6	.	.	PUNCT
ftr-427	1275	1	48	48	NUM
ftr-427	1275	2	florida	florida	PROPN
ftr-427	1275	3	tax	tax	NOUN
ftr-427	1275	4	review	review	NOUN
ftr-427	1275	5	[	[	X
ftr-427	1275	6	vol	vol	NOUN
ftr-427	1275	7	.	.	PUNCT
ftr-427	1276	1	5:1	5:1	NUM
ftr-427	1276	2	reflection	reflection	NOUN
ftr-427	1276	3	,	,	PUNCT
ftr-427	1276	4	members	member	NOUN
ftr-427	1276	5	of	of	ADP
ftr-427	1276	6	the	the	DET
ftr-427	1276	7	house	house	NOUN
ftr-427	1276	8	ways	way	NOUN
ftr-427	1276	9	and	and	CCONJ
ftr-427	1276	10	means	mean	VERB
ftr-427	1276	11	committee	committee	NOUN
ftr-427	1276	12	are	be	AUX
ftr-427	1276	13	persuaded	persuade	VERB
ftr-427	1276	14	that	that	SCONJ
ftr-427	1276	15	an	an	DET
ftr-427	1276	16	exception	exception	NOUN
ftr-427	1276	17	should	should	AUX
ftr-427	1276	18	be	be	AUX
ftr-427	1276	19	created	create	VERB
ftr-427	1276	20	for	for	ADP
ftr-427	1276	21	all	all	DET
ftr-427	1276	22	a	a	DET
ftr-427	1276	23	’s	’s	NOUN
ftr-427	1276	24	who	who	PRON
ftr-427	1276	25	qualify	qualify	VERB
ftr-427	1276	26	.	.	PUNCT
ftr-427	1277	1	subsequently,287	subsequently,287	VERB
ftr-427	1277	2	another	another	DET
ftr-427	1277	3	constituent	constituent	NOUN
ftr-427	1277	4	,	,	PUNCT
ftr-427	1277	5	b	b	NOUN
ftr-427	1277	6	,	,	PUNCT
ftr-427	1277	7	approaches	approach	VERB
ftr-427	1277	8	a	a	DET
ftr-427	1277	9	congressional	congressional	ADJ
ftr-427	1277	10	member	member	NOUN
ftr-427	1277	11	and	and	CCONJ
ftr-427	1277	12	expresses	express	VERB
ftr-427	1277	13	concern	concern	NOUN
ftr-427	1277	14	about	about	ADP
ftr-427	1277	15	the	the	DET
ftr-427	1277	16	adverse	adverse	ADJ
ftr-427	1277	17	effect	effect	NOUN
ftr-427	1277	18	of	of	ADP
ftr-427	1277	19	the	the	DET
ftr-427	1277	20	exception	exception	NOUN
ftr-427	1277	21	created	create	VERB
ftr-427	1277	22	for	for	ADP
ftr-427	1277	23	a.	a.	NOUN
ftr-427	1277	24	in288	in288	PROPN
ftr-427	1277	25	recognizing	recognize	VERB
ftr-427	1277	26	the	the	DET
ftr-427	1277	27	inequity	inequity	NOUN
ftr-427	1277	28	impacting	impact	VERB
ftr-427	1277	29	b	b	PROPN
ftr-427	1277	30	and	and	CCONJ
ftr-427	1277	31	those	those	PRON
ftr-427	1277	32	similarly	similarly	ADV
ftr-427	1277	33	situated	situate	VERB
ftr-427	1277	34	,	,	PUNCT
ftr-427	1277	35	another	another	DET
ftr-427	1277	36	exception	exception	NOUN
ftr-427	1277	37	is	be	AUX
ftr-427	1277	38	created	create	VERB
ftr-427	1277	39	.	.	PUNCT
ftr-427	1278	1	the	the	DET
ftr-427	1278	2	phenomenon	phenomenon	NOUN
ftr-427	1278	3	continues	continue	VERB
ftr-427	1278	4	and	and	CCONJ
ftr-427	1278	5	eventually	eventually	ADV
ftr-427	1278	6	spirals	spiral	NOUN
ftr-427	1278	7	into289	into289	PROPN
ftr-427	1278	8	tax	tax	NOUN
ftr-427	1278	9	complexity.290	complexity.290	NOUN
ftr-427	1278	10	some	some	DET
ftr-427	1278	11	scholars	scholar	NOUN
ftr-427	1278	12	have	have	AUX
ftr-427	1278	13	argued	argue	VERB
ftr-427	1278	14	that	that	SCONJ
ftr-427	1278	15	the	the	DET
ftr-427	1278	16	very	very	ADJ
ftr-427	1278	17	nature	nature	NOUN
ftr-427	1278	18	of	of	ADP
ftr-427	1278	19	progressive	progressive	ADJ
ftr-427	1278	20	taxes	taxis	NOUN
ftr-427	1278	21	complicate	complicate	VERB
ftr-427	1278	22	the	the	DET
ftr-427	1278	23	tax	tax	NOUN
ftr-427	1278	24	system	system	NOUN
ftr-427	1278	25	and	and	CCONJ
ftr-427	1278	26	encourage	encourage	VERB
ftr-427	1278	27	tax	tax	NOUN
ftr-427	1278	28	avoidance	avoidance	NOUN
ftr-427	1278	29	.	.	PUNCT
ftr-427	1279	1	concededly	concededly	ADV
ftr-427	1279	2	,	,	PUNCT
ftr-427	1279	3	the291	the291	PROPN
ftr-427	1279	4	progressive	progressive	ADJ
ftr-427	1279	5	tax	tax	NOUN
ftr-427	1279	6	system	system	NOUN
ftr-427	1279	7	is	be	AUX
ftr-427	1279	8	inordinately	inordinately	ADV
ftr-427	1279	9	complex	complex	ADJ
ftr-427	1279	10	;	;	PUNCT
ftr-427	1279	11	however	however	ADV
ftr-427	1279	12	,	,	PUNCT
ftr-427	1279	13	it	it	PRON
ftr-427	1279	14	does	do	AUX
ftr-427	1279	15	not	not	PART
ftr-427	1279	16	follow292	follow292	VERB
ftr-427	1279	17	that	that	SCONJ
ftr-427	1279	18	every	every	DET
ftr-427	1279	19	amendment	amendment	NOUN
ftr-427	1279	20	will	will	AUX
ftr-427	1279	21	be	be	AUX
ftr-427	1279	22	difficult	difficult	ADJ
ftr-427	1279	23	to	to	PART
ftr-427	1279	24	administer	administer	VERB
ftr-427	1279	25	.	.	PUNCT
ftr-427	1280	1	one	one	NUM
ftr-427	1280	2	advantage	advantage	NOUN
ftr-427	1280	3	to	to	ADP
ftr-427	1280	4	a	a	DET
ftr-427	1280	5	tax	tax	NOUN
ftr-427	1280	6	cut	cut	NOUN
ftr-427	1280	7	in	in	ADP
ftr-427	1280	8	the	the	DET
ftr-427	1280	9	form	form	NOUN
ftr-427	1280	10	of	of	ADP
ftr-427	1280	11	a	a	DET
ftr-427	1280	12	rate	rate	NOUN
ftr-427	1280	13	reduction	reduction	NOUN
ftr-427	1280	14	or	or	CCONJ
ftr-427	1280	15	an	an	DET
ftr-427	1280	16	increase	increase	NOUN
ftr-427	1280	17	in	in	ADP
ftr-427	1280	18	the	the	DET
ftr-427	1280	19	15	15	NUM
ftr-427	1280	20	%	%	NOUN
ftr-427	1280	21	tax	tax	NOUN
ftr-427	1280	22	bracket	bracket	NOUN
ftr-427	1280	23	is	be	AUX
ftr-427	1280	24	tax	tax	NOUN
ftr-427	1280	25	simplification	simplification	NOUN
ftr-427	1280	26	.	.	PUNCT
ftr-427	1281	1	it	it	PRON
ftr-427	1281	2	would	would	AUX
ftr-427	1281	3	be	be	AUX
ftr-427	1281	4	easy	easy	ADJ
ftr-427	1281	5	to	to	PART
ftr-427	1281	6	administer	administer	VERB
ftr-427	1281	7	,	,	PUNCT
ftr-427	1281	8	and	and	CCONJ
ftr-427	1281	9	congress	congress	PROPN
ftr-427	1281	10	would	would	AUX
ftr-427	1281	11	circumvent	circumvent	VERB
ftr-427	1281	12	the	the	DET
ftr-427	1281	13	“	"	PUNCT
ftr-427	1281	14	abc	abc	PROPN
ftr-427	1281	15	syndrome	syndrome	PROPN
ftr-427	1281	16	”	"	PUNCT
ftr-427	1281	17	.	.	PUNCT
ftr-427	1282	1	it	it	PRON
ftr-427	1282	2	is	be	AUX
ftr-427	1282	3	much	much	ADV
ftr-427	1282	4	more	more	ADV
ftr-427	1282	5	practical	practical	ADJ
ftr-427	1282	6	to	to	PART
ftr-427	1282	7	reduce	reduce	VERB
ftr-427	1282	8	taxes	taxis	NOUN
ftr-427	1282	9	by	by	ADP
ftr-427	1282	10	lowering	lower	VERB
ftr-427	1282	11	the	the	DET
ftr-427	1282	12	tax	tax	NOUN
ftr-427	1282	13	rates	rate	NOUN
ftr-427	1282	14	rather	rather	ADV
ftr-427	1282	15	than	than	ADP
ftr-427	1282	16	enacting	enact	VERB
ftr-427	1282	17	additional	additional	ADJ
ftr-427	1282	18	deductions	deduction	NOUN
ftr-427	1282	19	,	,	PUNCT
ftr-427	1282	20	exclusions	exclusion	NOUN
ftr-427	1282	21	and	and	CCONJ
ftr-427	1282	22	credits	credit	NOUN
ftr-427	1282	23	.	.	PUNCT
ftr-427	1283	1	by	by	ADP
ftr-427	1283	2	simply	simply	ADV
ftr-427	1283	3	lowering	lower	VERB
ftr-427	1283	4	the	the	DET
ftr-427	1283	5	marginal	marginal	ADJ
ftr-427	1283	6	bracket	bracket	NOUN
ftr-427	1283	7	,	,	PUNCT
ftr-427	1283	8	congress	congress	PROPN
ftr-427	1283	9	is	be	AUX
ftr-427	1283	10	able	able	ADJ
ftr-427	1283	11	to	to	PART
ftr-427	1283	12	cut	cut	VERB
ftr-427	1283	13	taxes	taxis	NOUN
ftr-427	1283	14	without	without	ADP
ftr-427	1283	15	the	the	DET
ftr-427	1283	16	necessity	necessity	NOUN
ftr-427	1283	17	of	of	ADP
ftr-427	1283	18	a	a	DET
ftr-427	1283	19	complex	complex	ADJ
ftr-427	1283	20	set	set	NOUN
ftr-427	1283	21	of	of	ADP
ftr-427	1283	22	instructions	instruction	NOUN
ftr-427	1283	23	,	,	PUNCT
ftr-427	1283	24	schedules	schedule	NOUN
ftr-427	1283	25	and	and	CCONJ
ftr-427	1283	26	regulations	regulation	NOUN
ftr-427	1283	27	.	.	PUNCT
ftr-427	1284	1	3	3	X
ftr-427	1284	2	.	.	X
ftr-427	1284	3	economic	economic	ADJ
ftr-427	1284	4	growth.—one	growth.—one	NOUN
ftr-427	1284	5	of	of	ADP
ftr-427	1284	6	the	the	DET
ftr-427	1284	7	criticisms	criticism	NOUN
ftr-427	1284	8	of	of	ADP
ftr-427	1284	9	a	a	DET
ftr-427	1284	10	progressive	progressive	ADJ
ftr-427	1284	11	tax	tax	NOUN
ftr-427	1284	12	system	system	NOUN
ftr-427	1284	13	is	be	AUX
ftr-427	1284	14	that	that	SCONJ
ftr-427	1284	15	results	result	VERB
ftr-427	1284	16	in	in	ADP
ftr-427	1284	17	a	a	DET
ftr-427	1284	18	disincentive	disincentive	NOUN
ftr-427	1284	19	for	for	SCONJ
ftr-427	1284	20	taxpayers	taxpayer	NOUN
ftr-427	1284	21	to	to	PART
ftr-427	1284	22	maximize	maximize	VERB
ftr-427	1284	23	their	their	PRON
ftr-427	1284	24	income	income	NOUN
ftr-427	1284	25	opportunities	opportunity	NOUN
ftr-427	1284	26	.	.	PUNCT
ftr-427	1285	1	if	if	SCONJ
ftr-427	1285	2	the	the	DET
ftr-427	1285	3	highest	high	ADJ
ftr-427	1285	4	marginal	marginal	ADJ
ftr-427	1285	5	rates	rate	NOUN
ftr-427	1285	6	are	be	AUX
ftr-427	1285	7	increased	increase	VERB
ftr-427	1285	8	,	,	PUNCT
ftr-427	1285	9	an	an	DET
ftr-427	1285	10	argument	argument	NOUN
ftr-427	1285	11	could293	could293	PROPN
ftr-427	1285	12	be	be	AUX
ftr-427	1285	13	made	make	VERB
ftr-427	1285	14	that	that	SCONJ
ftr-427	1285	15	it	it	PRON
ftr-427	1285	16	impedes	impede	VERB
ftr-427	1285	17	income	income	NOUN
ftr-427	1285	18	generation	generation	NOUN
ftr-427	1285	19	and	and	CCONJ
ftr-427	1285	20	economic	economic	ADJ
ftr-427	1285	21	growth	growth	NOUN
ftr-427	1285	22	.	.	PUNCT
ftr-427	1286	1	the	the	DET
ftr-427	1286	2	argument	argument	NOUN
ftr-427	1286	3	revolves	revolve	VERB
ftr-427	1286	4	around	around	ADP
ftr-427	1286	5	a	a	DET
ftr-427	1286	6	purported	purport	VERB
ftr-427	1286	7	disincentive	disincentive	NOUN
ftr-427	1286	8	for	for	SCONJ
ftr-427	1286	9	taxpayers	taxpayer	NOUN
ftr-427	1286	10	to	to	PART
ftr-427	1286	11	increase	increase	VERB
ftr-427	1286	12	287	287	NUM
ftr-427	1286	13	.	.	PUNCT
ftr-427	1287	1	see	see	VERB
ftr-427	1287	2	i	i	PRON
ftr-427	1287	3	d.	d.	PROPN
ftr-427	1287	4	288	288	NUM
ftr-427	1287	5	.	.	PUNCT
ftr-427	1288	1	see	see	VERB
ftr-427	1288	2	i	i	PRON
ftr-427	1288	3	d.	d.	PROPN
ftr-427	1288	4	289	289	NUM
ftr-427	1288	5	.	.	PUNCT
ftr-427	1289	1	see	see	VERB
ftr-427	1289	2	i	i	PRON
ftr-427	1289	3	d.	d.	PROPN
ftr-427	1289	4	290	290	NUM
ftr-427	1289	5	.	.	PUNCT
ftr-427	1290	1	see	see	VERB
ftr-427	1290	2	i	i	PRON
ftr-427	1290	3	d.	d.	PROPN
ftr-427	1290	4	another	another	DET
ftr-427	1290	5	factor	factor	NOUN
ftr-427	1290	6	contributing	contribute	VERB
ftr-427	1290	7	to	to	ADP
ftr-427	1290	8	complexity	complexity	NOUN
ftr-427	1290	9	in	in	ADP
ftr-427	1290	10	the	the	DET
ftr-427	1290	11	tax	tax	NOUN
ftr-427	1290	12	statute	statute	NOUN
ftr-427	1290	13	is	be	AUX
ftr-427	1290	14	congress	congress	PROPN
ftr-427	1290	15	’s	’s	PART
ftr-427	1290	16	promotion	promotion	NOUN
ftr-427	1290	17	of	of	ADP
ftr-427	1290	18	social	social	ADJ
ftr-427	1290	19	policy	policy	NOUN
ftr-427	1290	20	.	.	PUNCT
ftr-427	1291	1	many	many	ADJ
ftr-427	1291	2	tax	tax	NOUN
ftr-427	1291	3	experts	expert	NOUN
ftr-427	1291	4	believe	believe	VERB
ftr-427	1291	5	that	that	SCONJ
ftr-427	1291	6	the	the	DET
ftr-427	1291	7	promotion	promotion	NOUN
ftr-427	1291	8	of	of	ADP
ftr-427	1291	9	social	social	ADJ
ftr-427	1291	10	policy	policy	NOUN
ftr-427	1291	11	thwarts	thwart	VERB
ftr-427	1291	12	the	the	DET
ftr-427	1291	13	objective	objective	NOUN
ftr-427	1291	14	of	of	ADP
ftr-427	1291	15	raising	raise	VERB
ftr-427	1291	16	revenue	revenue	NOUN
ftr-427	1291	17	and	and	CCONJ
ftr-427	1291	18	has	have	AUX
ftr-427	1291	19	made	make	VERB
ftr-427	1291	20	the	the	DET
ftr-427	1291	21	code	code	NOUN
ftr-427	1291	22	inordinately	inordinately	ADV
ftr-427	1291	23	complex	complex	ADJ
ftr-427	1291	24	.	.	PUNCT
ftr-427	1292	1	see	see	VERB
ftr-427	1292	2	,	,	PUNCT
ftr-427	1292	3	e.g.	e.g.	ADV
ftr-427	1292	4	,	,	PUNCT
ftr-427	1292	5	sheldon	sheldon	PROPN
ftr-427	1292	6	d.	d.	PROPN
ftr-427	1292	7	pollack	pollack	PROPN
ftr-427	1292	8	,	,	PUNCT
ftr-427	1292	9	the	the	DET
ftr-427	1292	10	failure	failure	NOUN
ftr-427	1292	11	of	of	ADP
ftr-427	1292	12	u.s	u.s	PROPN
ftr-427	1292	13	.	.	PROPN
ftr-427	1292	14	tax	tax	NOUN
ftr-427	1292	15	policy	policy	NOUN
ftr-427	1292	16	:	:	PUNCT
ftr-427	1292	17	revenue	revenue	NOUN
ftr-427	1292	18	and	and	CCONJ
ftr-427	1292	19	politics	politic	NOUN
ftr-427	1292	20	243	243	NUM
ftr-427	1292	21	(	(	PUNCT
ftr-427	1292	22	1996	1996	NUM
ftr-427	1292	23	)	)	PUNCT
ftr-427	1292	24	;	;	PUNCT
ftr-427	1292	25	stanley	stanley	PROPN
ftr-427	1292	26	s.	s.	PROPN
ftr-427	1292	27	surrey	surrey	PROPN
ftr-427	1292	28	,	,	PUNCT
ftr-427	1292	29	tax	tax	NOUN
ftr-427	1292	30	incentives	incentive	NOUN
ftr-427	1292	31	as	as	ADP
ftr-427	1292	32	a	a	DET
ftr-427	1292	33	device	device	NOUN
ftr-427	1292	34	for	for	ADP
ftr-427	1292	35	implementing	implement	VERB
ftr-427	1292	36	government	government	NOUN
ftr-427	1292	37	policy	policy	NOUN
ftr-427	1292	38	:	:	PUNCT
ftr-427	1292	39	a	a	DET
ftr-427	1292	40	comparison	comparison	NOUN
ftr-427	1292	41	with	with	ADP
ftr-427	1292	42	direct	direct	ADJ
ftr-427	1292	43	government	government	NOUN
ftr-427	1292	44	expenditures	expenditure	NOUN
ftr-427	1292	45	,	,	PUNCT
ftr-427	1292	46	83	83	NUM
ftr-427	1292	47	harv	harv	NOUN
ftr-427	1292	48	.	.	PUNCT
ftr-427	1293	1	l.	l.	PROPN
ftr-427	1293	2	rev	rev	PROPN
ftr-427	1293	3	.	.	PROPN
ftr-427	1293	4	705	705	NUM
ftr-427	1293	5	(	(	PUNCT
ftr-427	1293	6	1970	1970	NUM
ftr-427	1293	7	)	)	PUNCT
ftr-427	1293	8	291	291	NUM
ftr-427	1293	9	.	.	PUNCT
ftr-427	1294	1	see	see	VERB
ftr-427	1294	2	blum	blum	PROPN
ftr-427	1294	3	&	&	CCONJ
ftr-427	1294	4	kalven	kalven	PROPN
ftr-427	1294	5	,	,	PUNCT
ftr-427	1294	6	supra	supra	PROPN
ftr-427	1294	7	note	note	PROPN
ftr-427	1294	8	25	25	NUM
ftr-427	1294	9	,	,	PUNCT
ftr-427	1294	10	at	at	ADP
ftr-427	1294	11	14	14	NUM
ftr-427	1294	12	.	.	PUNCT
ftr-427	1295	1	292	292	NUM
ftr-427	1295	2	.	.	PUNCT
ftr-427	1296	1	this	this	DET
ftr-427	1296	2	article	article	NOUN
ftr-427	1296	3	is	be	AUX
ftr-427	1296	4	not	not	PART
ftr-427	1296	5	intended	intend	VERB
ftr-427	1296	6	to	to	PART
ftr-427	1296	7	provide	provide	VERB
ftr-427	1296	8	a	a	DET
ftr-427	1296	9	recommendation	recommendation	NOUN
ftr-427	1296	10	as	as	ADP
ftr-427	1296	11	to	to	ADP
ftr-427	1296	12	how	how	SCONJ
ftr-427	1296	13	the	the	DET
ftr-427	1296	14	tax	tax	NOUN
ftr-427	1296	15	statute	statute	NOUN
ftr-427	1296	16	could	could	AUX
ftr-427	1296	17	be	be	AUX
ftr-427	1296	18	reformed	reform	VERB
ftr-427	1296	19	to	to	PART
ftr-427	1296	20	make	make	VERB
ftr-427	1296	21	it	it	PRON
ftr-427	1296	22	simpler	simple	ADJ
ftr-427	1296	23	.	.	PUNCT
ftr-427	1297	1	professor	professor	PROPN
ftr-427	1297	2	jonathan	jonathan	PROPN
ftr-427	1297	3	barry	barry	PROPN
ftr-427	1297	4	forman	forman	PROPN
ftr-427	1297	5	conducted	conduct	VERB
ftr-427	1297	6	an	an	DET
ftr-427	1297	7	in	in	ADP
ftr-427	1297	8	-	-	PUNCT
ftr-427	1297	9	depth	depth	NOUN
ftr-427	1297	10	project	project	NOUN
ftr-427	1297	11	on	on	ADP
ftr-427	1297	12	how	how	SCONJ
ftr-427	1297	13	the	the	DET
ftr-427	1297	14	taxing	tax	VERB
ftr-427	1297	15	statute	statute	NOUN
ftr-427	1297	16	could	could	AUX
ftr-427	1297	17	be	be	AUX
ftr-427	1297	18	revamped	revamp	VERB
ftr-427	1297	19	to	to	PART
ftr-427	1297	20	simplify	simplify	VERB
ftr-427	1297	21	it	it	PRON
ftr-427	1297	22	for	for	ADP
ftr-427	1297	23	low	low	ADJ
ftr-427	1297	24	-	-	PUNCT
ftr-427	1297	25	income	income	NOUN
ftr-427	1297	26	taxpayers	taxpayer	NOUN
ftr-427	1297	27	.	.	PUNCT
ftr-427	1298	1	see	see	VERB
ftr-427	1298	2	jonathan	jonathan	PROPN
ftr-427	1298	3	barry	barry	PROPN
ftr-427	1298	4	forman	forman	PROPN
ftr-427	1298	5	,	,	PUNCT
ftr-427	1298	6	simplification	simplification	NOUN
ftr-427	1298	7	for	for	ADP
ftr-427	1298	8	lowincome	lowincome	NOUN
ftr-427	1298	9	taxpayers	taxpayer	NOUN
ftr-427	1298	10	:	:	PUNCT
ftr-427	1298	11	some	some	DET
ftr-427	1298	12	options	option	NOUN
ftr-427	1298	13	,	,	PUNCT
ftr-427	1298	14	57	57	NUM
ftr-427	1298	15	ohio	ohio	PROPN
ftr-427	1298	16	st	st	PROPN
ftr-427	1298	17	.	.	PROPN
ftr-427	1298	18	l.	l.	PROPN
ftr-427	1298	19	j.	j.	PROPN
ftr-427	1298	20	145	145	NUM
ftr-427	1298	21	(	(	PUNCT
ftr-427	1298	22	1996	1996	NUM
ftr-427	1298	23	)	)	PUNCT
ftr-427	1298	24	.	.	PUNCT
ftr-427	1299	1	professor	professor	PROPN
ftr-427	1299	2	forman	forman	PROPN
ftr-427	1299	3	stated	state	VERB
ftr-427	1299	4	that	that	SCONJ
ftr-427	1299	5	it	it	PRON
ftr-427	1299	6	might	might	AUX
ftr-427	1299	7	not	not	PART
ftr-427	1299	8	be	be	AUX
ftr-427	1299	9	possible	possible	ADJ
ftr-427	1299	10	to	to	ADP
ftr-427	1299	11	for	for	ADP
ftr-427	1299	12	all	all	DET
ftr-427	1299	13	taxpayers	taxpayer	NOUN
ftr-427	1299	14	,	,	PUNCT
ftr-427	1299	15	but	but	CCONJ
ftr-427	1299	16	it	it	PRON
ftr-427	1299	17	was	be	AUX
ftr-427	1299	18	possible	possible	ADJ
ftr-427	1299	19	to	to	PART
ftr-427	1299	20	simplify	simplify	VERB
ftr-427	1299	21	the	the	DET
ftr-427	1299	22	taxing	tax	VERB
ftr-427	1299	23	scheme	scheme	NOUN
ftr-427	1299	24	for	for	ADP
ftr-427	1299	25	low	low	ADJ
ftr-427	1299	26	-	-	PUNCT
ftr-427	1299	27	income	income	NOUN
ftr-427	1299	28	taxpayers	taxpayer	NOUN
ftr-427	1299	29	and	and	CCONJ
ftr-427	1299	30	outlined	outline	VERB
ftr-427	1299	31	several	several	ADJ
ftr-427	1299	32	proposals	proposal	NOUN
ftr-427	1299	33	to	to	PART
ftr-427	1299	34	carry	carry	VERB
ftr-427	1299	35	out	out	ADP
ftr-427	1299	36	that	that	DET
ftr-427	1299	37	objective	objective	NOUN
ftr-427	1299	38	.	.	PUNCT
ftr-427	1300	1	293	293	NUM
ftr-427	1300	2	.	.	PUNCT
ftr-427	1301	1	see	see	VERB
ftr-427	1301	2	blum	blum	PROPN
ftr-427	1301	3	&	&	CCONJ
ftr-427	1301	4	kalven	kalven	PROPN
ftr-427	1301	5	,	,	PUNCT
ftr-427	1301	6	supra	supra	PROPN
ftr-427	1301	7	note	note	PROPN
ftr-427	1301	8	25	25	NUM
ftr-427	1301	9	,	,	PUNCT
ftr-427	1301	10	at	at	ADP
ftr-427	1301	11	21	21	NUM
ftr-427	1301	12	.	.	PUNCT
ftr-427	1302	1	2001	2001	NUM
ftr-427	1302	2	]	]	PUNCT
ftr-427	1303	1	the	the	DET
ftr-427	1303	2	widening	widen	VERB
ftr-427	1303	3	gap	gap	NOUN
ftr-427	1303	4	under	under	ADP
ftr-427	1303	5	the	the	DET
ftr-427	1303	6	internal	internal	ADJ
ftr-427	1303	7	revenue	revenue	NOUN
ftr-427	1303	8	code	code	PROPN
ftr-427	1303	9	49	49	NUM
ftr-427	1303	10	their	their	PRON
ftr-427	1303	11	earnings	earning	NOUN
ftr-427	1303	12	because	because	SCONJ
ftr-427	1303	13	of	of	ADP
ftr-427	1303	14	the	the	DET
ftr-427	1303	15	graduated	graduate	VERB
ftr-427	1303	16	tax	tax	NOUN
ftr-427	1303	17	rates	rate	NOUN
ftr-427	1303	18	.	.	PUNCT
ftr-427	1304	1	while	while	SCONJ
ftr-427	1304	2	this	this	DET
ftr-427	1304	3	argument	argument	NOUN
ftr-427	1304	4	is	be	AUX
ftr-427	1304	5	worthy	worthy	ADJ
ftr-427	1304	6	of	of	ADP
ftr-427	1304	7	consideration	consideration	NOUN
ftr-427	1304	8	,	,	PUNCT
ftr-427	1304	9	the	the	DET
ftr-427	1304	10	empirical	empirical	ADJ
ftr-427	1304	11	data	datum	NOUN
ftr-427	1304	12	does	do	AUX
ftr-427	1304	13	not	not	PART
ftr-427	1304	14	lend	lend	VERB
ftr-427	1304	15	support	support	NOUN
ftr-427	1304	16	to	to	ADP
ftr-427	1304	17	this	this	DET
ftr-427	1304	18	theory.294	theory.294	NOUN
ftr-427	1304	19	4	4	NUM
ftr-427	1304	20	.	.	PUNCT
ftr-427	1305	1	production	production	NOUN
ftr-427	1305	2	of	of	ADP
ftr-427	1305	3	revenue.—if	revenue.—if	PROPN
ftr-427	1305	4	revenue	revenue	NOUN
ftr-427	1305	5	production	production	NOUN
ftr-427	1305	6	were	be	AUX
ftr-427	1305	7	irrelevant	irrelevant	ADJ
ftr-427	1305	8	,	,	PUNCT
ftr-427	1305	9	equity	equity	NOUN
ftr-427	1305	10	and	and	CCONJ
ftr-427	1305	11	efficiency	efficiency	NOUN
ftr-427	1305	12	would	would	AUX
ftr-427	1305	13	result	result	VERB
ftr-427	1305	14	in	in	ADP
ftr-427	1305	15	the	the	DET
ftr-427	1305	16	repeal	repeal	NOUN
ftr-427	1305	17	of	of	ADP
ftr-427	1305	18	all	all	DET
ftr-427	1305	19	taxes	taxis	NOUN
ftr-427	1305	20	.	.	PUNCT
ftr-427	1306	1	however	however	ADV
ftr-427	1306	2	,	,	PUNCT
ftr-427	1306	3	the295	the295	PROPN
ftr-427	1306	4	primary	primary	ADJ
ftr-427	1306	5	purpose	purpose	NOUN
ftr-427	1306	6	of	of	ADP
ftr-427	1306	7	the	the	DET
ftr-427	1306	8	income	income	NOUN
ftr-427	1306	9	tax	tax	NOUN
ftr-427	1306	10	is	be	AUX
ftr-427	1306	11	to	to	PART
ftr-427	1306	12	generate	generate	VERB
ftr-427	1306	13	income	income	NOUN
ftr-427	1306	14	for	for	ADP
ftr-427	1306	15	government	government	NOUN
ftr-427	1306	16	operations	operation	NOUN
ftr-427	1306	17	.	.	PUNCT
ftr-427	1307	1	the	the	DET
ftr-427	1307	2	lowering	lowering	NOUN
ftr-427	1307	3	of	of	ADP
ftr-427	1307	4	the	the	DET
ftr-427	1307	5	bottom	bottom	ADJ
ftr-427	1307	6	tax	tax	NOUN
ftr-427	1307	7	bracket	bracket	NOUN
ftr-427	1307	8	is	be	AUX
ftr-427	1307	9	not	not	PART
ftr-427	1307	10	cost	cost	VERB
ftr-427	1307	11	prohibitive	prohibitive	ADJ
ftr-427	1307	12	.	.	PUNCT
ftr-427	1308	1	based	base	VERB
ftr-427	1308	2	on	on	ADP
ftr-427	1308	3	the	the	DET
ftr-427	1308	4	irs	irs	PROPN
ftr-427	1308	5	statistics	statistic	NOUN
ftr-427	1308	6	from	from	ADP
ftr-427	1308	7	1997	1997	NUM
ftr-427	1308	8	,	,	PUNCT
ftr-427	1308	9	the	the	DET
ftr-427	1308	10	projected	project	VERB
ftr-427	1308	11	annual	annual	ADJ
ftr-427	1308	12	cost	cost	NOUN
ftr-427	1308	13	of	of	ADP
ftr-427	1308	14	the	the	DET
ftr-427	1308	15	rate	rate	NOUN
ftr-427	1308	16	reduction	reduction	NOUN
ftr-427	1308	17	would	would	AUX
ftr-427	1308	18	be	be	AUX
ftr-427	1308	19	approximately	approximately	ADV
ftr-427	1308	20	$	$	SYM
ftr-427	1308	21	36	36	NUM
ftr-427	1308	22	billion	billion	NUM
ftr-427	1308	23	per	per	ADP
ftr-427	1308	24	year.296	year.296	NOUN
ftr-427	1308	25	with	with	ADP
ftr-427	1308	26	a	a	DET
ftr-427	1308	27	projected	project	VERB
ftr-427	1308	28	surplus	surplus	NOUN
ftr-427	1308	29	of	of	ADP
ftr-427	1308	30	$	$	SYM
ftr-427	1308	31	1.9	1.9	NUM
ftr-427	1308	32	trillion	trillion	NUM
ftr-427	1308	33	for	for	ADP
ftr-427	1308	34	the	the	DET
ftr-427	1308	35	next	next	ADJ
ftr-427	1308	36	ten	ten	NUM
ftr-427	1308	37	years	year	NOUN
ftr-427	1308	38	,	,	PUNCT
ftr-427	1308	39	implementation	implementation	NOUN
ftr-427	1308	40	of	of	ADP
ftr-427	1308	41	the	the	DET
ftr-427	1308	42	proposal	proposal	NOUN
ftr-427	1308	43	would	would	AUX
ftr-427	1308	44	have	have	VERB
ftr-427	1308	45	little	little	ADJ
ftr-427	1308	46	impact	impact	NOUN
ftr-427	1308	47	.	.	PUNCT
ftr-427	1309	1	moreover	moreover	ADV
ftr-427	1309	2	,	,	PUNCT
ftr-427	1309	3	the	the	DET
ftr-427	1309	4	projected	project	VERB
ftr-427	1309	5	cost	cost	NOUN
ftr-427	1309	6	of	of	ADP
ftr-427	1309	7	implementation	implementation	NOUN
ftr-427	1309	8	is	be	AUX
ftr-427	1309	9	substantially	substantially	ADV
ftr-427	1309	10	less	less	ADJ
ftr-427	1309	11	than	than	ADP
ftr-427	1309	12	the	the	DET
ftr-427	1309	13	projected	project	VERB
ftr-427	1309	14	$	$	SYM
ftr-427	1309	15	792	792	NUM
ftr-427	1309	16	billion	billion	NUM
ftr-427	1309	17	proposal	proposal	NOUN
ftr-427	1309	18	vetoed	veto	VERB
ftr-427	1309	19	by	by	ADP
ftr-427	1309	20	former	former	ADJ
ftr-427	1309	21	president	president	PROPN
ftr-427	1309	22	clinton	clinton	PROPN
ftr-427	1309	23	and	and	CCONJ
ftr-427	1309	24	the	the	DET
ftr-427	1309	25	proposals	proposal	NOUN
ftr-427	1309	26	submitted	submit	VERB
ftr-427	1309	27	by	by	ADP
ftr-427	1309	28	the	the	DET
ftr-427	1309	29	frontrunners	frontrunner	NOUN
ftr-427	1309	30	in	in	ADP
ftr-427	1309	31	the	the	DET
ftr-427	1309	32	recent	recent	ADJ
ftr-427	1309	33	presidential	presidential	ADJ
ftr-427	1309	34	election	election	NOUN
ftr-427	1309	35	.	.	PUNCT
ftr-427	1310	1	5	5	X
ftr-427	1310	2	.	.	X
ftr-427	1310	3	interference	interference	NOUN
ftr-427	1310	4	with	with	ADP
ftr-427	1310	5	private	private	ADJ
ftr-427	1310	6	economic	economic	ADJ
ftr-427	1310	7	decisions.—the	decisions.—the	PRON
ftr-427	1310	8	code	code	NOUN
ftr-427	1310	9	is	be	AUX
ftr-427	1310	10	replete	replete	ADJ
ftr-427	1310	11	with	with	ADP
ftr-427	1310	12	numerous	numerous	ADJ
ftr-427	1310	13	provisions	provision	NOUN
ftr-427	1310	14	designed	design	VERB
ftr-427	1310	15	to	to	PART
ftr-427	1310	16	encourage	encourage	VERB
ftr-427	1310	17	desired	desire	VERB
ftr-427	1310	18	behavior	behavior	NOUN
ftr-427	1310	19	.	.	PUNCT
ftr-427	1311	1	it	it	PRON
ftr-427	1311	2	is,297	is,297	VERB
ftr-427	1311	3	therefore	therefore	ADV
ftr-427	1311	4	,	,	PUNCT
ftr-427	1311	5	difficult	difficult	ADJ
ftr-427	1311	6	to	to	PART
ftr-427	1311	7	enact	enact	VERB
ftr-427	1311	8	tax	tax	NOUN
ftr-427	1311	9	provisions	provision	NOUN
ftr-427	1311	10	that	that	PRON
ftr-427	1311	11	do	do	AUX
ftr-427	1311	12	not	not	PART
ftr-427	1311	13	interfere	interfere	VERB
ftr-427	1311	14	with	with	ADP
ftr-427	1311	15	private	private	ADJ
ftr-427	1311	16	economic	economic	ADJ
ftr-427	1311	17	decisions	decision	NOUN
ftr-427	1311	18	.	.	PUNCT
ftr-427	1312	1	however	however	ADV
ftr-427	1312	2	,	,	PUNCT
ftr-427	1312	3	the	the	DET
ftr-427	1312	4	lowering	lowering	NOUN
ftr-427	1312	5	of	of	ADP
ftr-427	1312	6	the	the	DET
ftr-427	1312	7	bottom	bottom	ADJ
ftr-427	1312	8	tax	tax	NOUN
ftr-427	1312	9	bracket	bracket	NOUN
ftr-427	1312	10	or	or	CCONJ
ftr-427	1312	11	expansion	expansion	NOUN
ftr-427	1312	12	of	of	ADP
ftr-427	1312	13	the	the	DET
ftr-427	1312	14	bottom	bottom	ADJ
ftr-427	1312	15	tax	tax	NOUN
ftr-427	1312	16	bracket	bracket	NOUN
ftr-427	1312	17	would	would	AUX
ftr-427	1312	18	not	not	PART
ftr-427	1312	19	interfere	interfere	VERB
ftr-427	1312	20	with	with	ADP
ftr-427	1312	21	private	private	ADJ
ftr-427	1312	22	economic	economic	ADJ
ftr-427	1312	23	decisions	decision	NOUN
ftr-427	1312	24	.	.	PUNCT
ftr-427	1313	1	v.	v.	ADP
ftr-427	1313	2	conclusion	conclusion	NOUN
ftr-427	1313	3	when	when	SCONJ
ftr-427	1313	4	the	the	DET
ftr-427	1313	5	historic	historic	ADJ
ftr-427	1313	6	income	income	NOUN
ftr-427	1313	7	tax	tax	PROPN
ftr-427	1313	8	act	act	NOUN
ftr-427	1313	9	of	of	ADP
ftr-427	1313	10	1913	1913	NUM
ftr-427	1313	11	was	be	AUX
ftr-427	1313	12	enacted	enact	VERB
ftr-427	1313	13	,	,	PUNCT
ftr-427	1313	14	congress	congress	PROPN
ftr-427	1313	15	implemented	implement	VERB
ftr-427	1313	16	a	a	DET
ftr-427	1313	17	progressive	progressive	ADJ
ftr-427	1313	18	tax	tax	NOUN
ftr-427	1313	19	structure	structure	NOUN
ftr-427	1313	20	.	.	PUNCT
ftr-427	1314	1	the	the	DET
ftr-427	1314	2	fundamental	fundamental	ADJ
ftr-427	1314	3	principle	principle	NOUN
ftr-427	1314	4	underlining	underline	VERB
ftr-427	1314	5	the	the	DET
ftr-427	1314	6	progressive	progressive	ADJ
ftr-427	1314	7	tax	tax	NOUN
ftr-427	1314	8	structure	structure	NOUN
ftr-427	1314	9	is	be	AUX
ftr-427	1314	10	that	that	DET
ftr-427	1314	11	responsibility	responsibility	NOUN
ftr-427	1314	12	for	for	ADP
ftr-427	1314	13	the	the	DET
ftr-427	1314	14	federal	federal	ADJ
ftr-427	1314	15	tax	tax	NOUN
ftr-427	1314	16	burden	burden	NOUN
ftr-427	1314	17	should	should	AUX
ftr-427	1314	18	be	be	AUX
ftr-427	1314	19	based	base	VERB
ftr-427	1314	20	on	on	ADP
ftr-427	1314	21	an	an	DET
ftr-427	1314	22	ability	ability	NOUN
ftr-427	1314	23	-	-	PUNCT
ftr-427	1314	24	to	to	ADP
ftr-427	1314	25	-	-	PUNCT
ftr-427	1314	26	pay	pay	VERB
ftr-427	1314	27	concept	concept	NOUN
ftr-427	1314	28	.	.	PUNCT
ftr-427	1315	1	that	that	DET
ftr-427	1315	2	principle	principle	NOUN
ftr-427	1315	3	has	have	AUX
ftr-427	1315	4	continued	continue	VERB
ftr-427	1315	5	vitality	vitality	NOUN
ftr-427	1315	6	today	today	NOUN
ftr-427	1315	7	.	.	PUNCT
ftr-427	1316	1	there	there	PRON
ftr-427	1316	2	is	be	VERB
ftr-427	1316	3	considerable	considerable	ADJ
ftr-427	1316	4	evidence	evidence	NOUN
ftr-427	1316	5	establishing	establish	VERB
ftr-427	1316	6	that	that	SCONJ
ftr-427	1316	7	congress	congress	PROPN
ftr-427	1316	8	has	have	AUX
ftr-427	1316	9	been	be	AUX
ftr-427	1316	10	eroding	erode	VERB
ftr-427	1316	11	the	the	DET
ftr-427	1316	12	progressive	progressive	ADJ
ftr-427	1316	13	tax	tax	NOUN
ftr-427	1316	14	structure	structure	NOUN
ftr-427	1316	15	.	.	PUNCT
ftr-427	1317	1	this	this	PRON
ftr-427	1317	2	is	be	AUX
ftr-427	1317	3	particularly	particularly	ADV
ftr-427	1317	4	apparent	apparent	ADJ
ftr-427	1317	5	between	between	ADP
ftr-427	1317	6	the	the	DET
ftr-427	1317	7	lower	low	ADJ
ftr-427	1317	8	to	to	ADP
ftr-427	1317	9	middle	middle	ADJ
ftr-427	1317	10	income	income	NOUN
ftr-427	1317	11	level	level	NOUN
ftr-427	1317	12	taxpayers	taxpayer	NOUN
ftr-427	1317	13	and	and	CCONJ
ftr-427	1317	14	upper	upper	ADJ
ftr-427	1317	15	income	income	NOUN
ftr-427	1317	16	294	294	NUM
ftr-427	1317	17	.	.	PUNCT
ftr-427	1318	1	for	for	ADP
ftr-427	1318	2	example	example	NOUN
ftr-427	1318	3	,	,	PUNCT
ftr-427	1318	4	after	after	SCONJ
ftr-427	1318	5	congress	congress	PROPN
ftr-427	1318	6	increased	increase	VERB
ftr-427	1318	7	the	the	DET
ftr-427	1318	8	graduated	graduate	VERB
ftr-427	1318	9	rates	rate	NOUN
ftr-427	1318	10	during	during	ADP
ftr-427	1318	11	1993	1993	NUM
ftr-427	1318	12	,	,	PUNCT
ftr-427	1318	13	adjusted	adjust	VERB
ftr-427	1318	14	gross	gross	ADJ
ftr-427	1318	15	income	income	NOUN
ftr-427	1318	16	for	for	ADP
ftr-427	1318	17	individuals	individual	NOUN
ftr-427	1318	18	earning	earn	VERB
ftr-427	1318	19	$	$	SYM
ftr-427	1318	20	1,000,000	1,000,000	NUM
ftr-427	1318	21	or	or	CCONJ
ftr-427	1318	22	more	more	ADV
ftr-427	1318	23	increased	increase	VERB
ftr-427	1318	24	each	each	DET
ftr-427	1318	25	year	year	NOUN
ftr-427	1318	26	after	after	ADP
ftr-427	1318	27	the	the	DET
ftr-427	1318	28	amendment	amendment	NOUN
ftr-427	1318	29	.	.	PUNCT
ftr-427	1319	1	see	see	VERB
ftr-427	1319	2	supra	supra	PROPN
ftr-427	1319	3	notes	note	VERB
ftr-427	1319	4	161	161	NUM
ftr-427	1319	5	-	-	SYM
ftr-427	1319	6	70	70	NUM
ftr-427	1319	7	and	and	CCONJ
ftr-427	1319	8	accompanying	accompany	VERB
ftr-427	1319	9	text	text	NOUN
ftr-427	1319	10	.	.	PUNCT
ftr-427	1320	1	295	295	NUM
ftr-427	1320	2	.	.	PUNCT
ftr-427	1321	1	see	see	VERB
ftr-427	1321	2	jeffrey	jeffrey	PROPN
ftr-427	1321	3	l.	l.	PROPN
ftr-427	1321	4	kwall	kwall	PROPN
ftr-427	1321	5	,	,	PUNCT
ftr-427	1321	6	the	the	DET
ftr-427	1321	7	uncertain	uncertain	ADJ
ftr-427	1321	8	case	case	NOUN
ftr-427	1321	9	against	against	ADP
ftr-427	1321	10	the	the	DET
ftr-427	1321	11	double	double	ADJ
ftr-427	1321	12	taxation	taxation	NOUN
ftr-427	1321	13	of	of	ADP
ftr-427	1321	14	corporate	corporate	ADJ
ftr-427	1321	15	income	income	NOUN
ftr-427	1321	16	,	,	PUNCT
ftr-427	1321	17	68	68	NUM
ftr-427	1321	18	n.c	n.c	PROPN
ftr-427	1321	19	.	.	PROPN
ftr-427	1321	20	l.	l.	PROPN
ftr-427	1321	21	rev	rev	PROPN
ftr-427	1321	22	.	.	PROPN
ftr-427	1321	23	613	613	NUM
ftr-427	1321	24	,	,	PUNCT
ftr-427	1321	25	633	633	NUM
ftr-427	1321	26	-	-	SYM
ftr-427	1321	27	34	34	NUM
ftr-427	1321	28	(	(	PUNCT
ftr-427	1321	29	1990	1990	NUM
ftr-427	1321	30	)	)	PUNCT
ftr-427	1321	31	.	.	PUNCT
ftr-427	1322	1	296	296	NUM
ftr-427	1322	2	.	.	PUNCT
ftr-427	1323	1	during	during	ADP
ftr-427	1323	2	taxable	taxable	ADJ
ftr-427	1323	3	year	year	NOUN
ftr-427	1323	4	1997	1997	NUM
ftr-427	1323	5	,	,	PUNCT
ftr-427	1323	6	the	the	DET
ftr-427	1323	7	income	income	NOUN
ftr-427	1323	8	tax	tax	NOUN
ftr-427	1323	9	after	after	SCONJ
ftr-427	1323	10	nonrefundable	nonrefundable	ADJ
ftr-427	1323	11	credits	credit	NOUN
ftr-427	1323	12	totaled	total	VERB
ftr-427	1323	13	$	$	SYM
ftr-427	1323	14	729	729	NUM
ftr-427	1323	15	billion	billion	NUM
ftr-427	1323	16	.	.	PUNCT
ftr-427	1324	1	see	see	VERB
ftr-427	1324	2	internal	internal	ADJ
ftr-427	1324	3	revenue	revenue	NOUN
ftr-427	1324	4	service	service	NOUN
ftr-427	1324	5	,	,	PUNCT
ftr-427	1324	6	19	19	NUM
ftr-427	1324	7	statistics	statistic	NOUN
ftr-427	1324	8	of	of	ADP
ftr-427	1324	9	income	income	NOUN
ftr-427	1324	10	bulletin	bulletin	NOUN
ftr-427	1324	11	194	194	NUM
ftr-427	1324	12	(	(	PUNCT
ftr-427	1324	13	summer	summer	NOUN
ftr-427	1324	14	1999	1999	NUM
ftr-427	1324	15	)	)	PUNCT
ftr-427	1324	16	.	.	PUNCT
ftr-427	1325	1	upon	upon	SCONJ
ftr-427	1325	2	reducing	reduce	VERB
ftr-427	1325	3	the	the	DET
ftr-427	1325	4	lowest	low	ADJ
ftr-427	1325	5	marginal	marginal	ADJ
ftr-427	1325	6	rate	rate	NOUN
ftr-427	1325	7	by	by	ADP
ftr-427	1325	8	5	5	NUM
ftr-427	1325	9	%	%	NOUN
ftr-427	1325	10	,	,	PUNCT
ftr-427	1325	11	the	the	DET
ftr-427	1325	12	income	income	NOUN
ftr-427	1325	13	tax	tax	NOUN
ftr-427	1325	14	would	would	AUX
ftr-427	1325	15	total	total	VERB
ftr-427	1325	16	$	$	SYM
ftr-427	1325	17	693	693	NUM
ftr-427	1325	18	billion	billion	NUM
ftr-427	1325	19	.	.	PUNCT
ftr-427	1326	1	297	297	NUM
ftr-427	1326	2	.	.	PUNCT
ftr-427	1327	1	see	see	VERB
ftr-427	1327	2	,	,	PUNCT
ftr-427	1327	3	e.g.	e.g.	ADV
ftr-427	1327	4	,	,	PUNCT
ftr-427	1327	5	irc	irc	PROPN
ftr-427	1327	6	§	§	PROPN
ftr-427	1327	7	1(h	1(h	NUM
ftr-427	1327	8	)	)	PUNCT
ftr-427	1327	9	(	(	PUNCT
ftr-427	1327	10	favorable	favorable	ADJ
ftr-427	1327	11	capital	capital	NOUN
ftr-427	1327	12	gain	gain	NOUN
ftr-427	1327	13	rates	rate	NOUN
ftr-427	1327	14	designed	design	VERB
ftr-427	1327	15	to	to	PART
ftr-427	1327	16	encourage	encourage	VERB
ftr-427	1327	17	long	long	ADJ
ftr-427	1327	18	-	-	PUNCT
ftr-427	1327	19	term	term	NOUN
ftr-427	1327	20	investments	investment	NOUN
ftr-427	1327	21	)	)	PUNCT
ftr-427	1327	22	;	;	PUNCT
ftr-427	1328	1	irc	irc	PROPN
ftr-427	1328	2	§	§	PROPN
ftr-427	1328	3	163(h)(1	163(h)(1	NUM
ftr-427	1328	4	)	)	PUNCT
ftr-427	1328	5	,	,	PUNCT
ftr-427	1328	6	(	(	PUNCT
ftr-427	1328	7	2	2	X
ftr-427	1328	8	)	)	PUNCT
ftr-427	1328	9	(	(	PUNCT
ftr-427	1328	10	mortgage	mortgage	NOUN
ftr-427	1328	11	interest	interest	NOUN
ftr-427	1328	12	deductible	deductible	ADJ
ftr-427	1328	13	which	which	PRON
ftr-427	1328	14	effectively	effectively	ADV
ftr-427	1328	15	encourages	encourage	VERB
ftr-427	1328	16	homeownership	homeownership	NOUN
ftr-427	1328	17	over	over	ADP
ftr-427	1328	18	renting	renting	NOUN
ftr-427	1328	19	)	)	PUNCT
ftr-427	1328	20	,	,	PUNCT
ftr-427	1328	21	irc	irc	ADV
ftr-427	1328	22	§	§	PROPN
ftr-427	1328	23	170	170	NUM
ftr-427	1328	24	(	(	PUNCT
ftr-427	1328	25	charitable	charitable	ADJ
ftr-427	1328	26	contribution	contribution	NOUN
ftr-427	1328	27	deduction	deduction	NOUN
ftr-427	1328	28	provides	provide	VERB
ftr-427	1328	29	an	an	DET
ftr-427	1328	30	incentive	incentive	NOUN
ftr-427	1328	31	for	for	ADP
ftr-427	1328	32	charitable	charitable	ADJ
ftr-427	1328	33	giving	giving	NOUN
ftr-427	1328	34	)	)	PUNCT
ftr-427	1328	35	.	.	PUNCT
ftr-427	1329	1	50	50	NUM
ftr-427	1329	2	florida	florida	PROPN
ftr-427	1329	3	tax	tax	NOUN
ftr-427	1329	4	review	review	NOUN
ftr-427	1329	5	[	[	X
ftr-427	1329	6	vol	vol	NOUN
ftr-427	1329	7	.	.	PUNCT
ftr-427	1329	8	5:1	5:1	NUM
ftr-427	1329	9	taxpayers	taxpayer	NOUN
ftr-427	1329	10	.	.	PUNCT
ftr-427	1330	1	it	it	PRON
ftr-427	1330	2	is	be	AUX
ftr-427	1330	3	probable	probable	ADJ
ftr-427	1330	4	that	that	SCONJ
ftr-427	1330	5	congress	congress	PROPN
ftr-427	1330	6	has	have	AUX
ftr-427	1330	7	protected	protect	VERB
ftr-427	1330	8	some	some	DET
ftr-427	1330	9	progressivity	progressivity	NOUN
ftr-427	1330	10	between	between	ADP
ftr-427	1330	11	the	the	DET
ftr-427	1330	12	middle	middle	NOUN
ftr-427	1330	13	to	to	ADP
ftr-427	1330	14	upper	upper	ADJ
ftr-427	1330	15	income	income	NOUN
ftr-427	1330	16	taxpayers	taxpayer	NOUN
ftr-427	1330	17	and	and	CCONJ
ftr-427	1330	18	the	the	DET
ftr-427	1330	19	wealthiest	wealthy	ADJ
ftr-427	1330	20	taxpayers	taxpayer	NOUN
ftr-427	1330	21	.	.	PUNCT
ftr-427	1331	1	the	the	DET
ftr-427	1331	2	middle	middle	NOUN
ftr-427	1331	3	to	to	ADP
ftr-427	1331	4	upper	upper	ADJ
ftr-427	1331	5	income	income	NOUN
ftr-427	1331	6	taxpayers	taxpayer	NOUN
ftr-427	1331	7	are	be	AUX
ftr-427	1331	8	readily	readily	ADV
ftr-427	1331	9	able	able	ADJ
ftr-427	1331	10	to	to	PART
ftr-427	1331	11	benefit	benefit	VERB
ftr-427	1331	12	from	from	ADP
ftr-427	1331	13	the	the	DET
ftr-427	1331	14	numerous	numerous	ADJ
ftr-427	1331	15	tax	tax	NOUN
ftr-427	1331	16	cuts	cut	NOUN
ftr-427	1331	17	enacted	enact	VERB
ftr-427	1331	18	during	during	ADP
ftr-427	1331	19	the	the	DET
ftr-427	1331	20	1990	1990	NUM
ftr-427	1331	21	’s	’s	NOUN
ftr-427	1331	22	such	such	ADJ
ftr-427	1331	23	as	as	ADP
ftr-427	1331	24	roth	roth	PROPN
ftr-427	1331	25	iras	ira	NOUN
ftr-427	1331	26	,	,	PUNCT
ftr-427	1331	27	educational	educational	ADJ
ftr-427	1331	28	iras	ira	NOUN
ftr-427	1331	29	,	,	PUNCT
ftr-427	1331	30	hope	hope	NOUN
ftr-427	1331	31	and	and	CCONJ
ftr-427	1331	32	lifetime	lifetime	NOUN
ftr-427	1331	33	learning	learn	VERB
ftr-427	1331	34	credits	credit	NOUN
ftr-427	1331	35	and	and	CCONJ
ftr-427	1331	36	student	student	NOUN
ftr-427	1331	37	loan	loan	NOUN
ftr-427	1331	38	interest	interest	NOUN
ftr-427	1331	39	deduction	deduction	NOUN
ftr-427	1331	40	.	.	PUNCT
ftr-427	1332	1	the	the	DET
ftr-427	1332	2	current	current	ADJ
ftr-427	1332	3	system	system	NOUN
ftr-427	1332	4	fails	fail	VERB
ftr-427	1332	5	because	because	SCONJ
ftr-427	1332	6	it	it	PRON
ftr-427	1332	7	does	do	AUX
ftr-427	1332	8	not	not	PART
ftr-427	1332	9	adhere	adhere	VERB
ftr-427	1332	10	to	to	ADP
ftr-427	1332	11	the	the	DET
ftr-427	1332	12	ability	ability	NOUN
ftr-427	1332	13	-	-	PUNCT
ftr-427	1332	14	to	to	ADP
ftr-427	1332	15	-	-	PUNCT
ftr-427	1332	16	pay	pay	VERB
ftr-427	1332	17	principle	principle	NOUN
ftr-427	1332	18	because	because	SCONJ
ftr-427	1332	19	many	many	ADJ
ftr-427	1332	20	taxpayers	taxpayer	NOUN
ftr-427	1332	21	’	'	PUNCT
ftr-427	1332	22	after	after	SCONJ
ftr-427	1332	23	tax	tax	NOUN
ftr-427	1332	24	income	income	NOUN
ftr-427	1332	25	leaves	leave	VERB
ftr-427	1332	26	them	they	PRON
ftr-427	1332	27	with	with	ADP
ftr-427	1332	28	incomes	income	NOUN
ftr-427	1332	29	below	below	ADP
ftr-427	1332	30	the	the	DET
ftr-427	1332	31	poverty	poverty	NOUN
ftr-427	1332	32	level	level	NOUN
ftr-427	1332	33	.	.	PUNCT
ftr-427	1333	1	for	for	ADP
ftr-427	1333	2	taxpayers	taxpayer	NOUN
ftr-427	1333	3	that	that	PRON
ftr-427	1333	4	do	do	AUX
ftr-427	1333	5	not	not	PART
ftr-427	1333	6	qualify	qualify	VERB
ftr-427	1333	7	for	for	ADP
ftr-427	1333	8	the	the	DET
ftr-427	1333	9	earned	earn	VERB
ftr-427	1333	10	income	income	NOUN
ftr-427	1333	11	tax	tax	NOUN
ftr-427	1333	12	credit	credit	NOUN
ftr-427	1333	13	,	,	PUNCT
ftr-427	1333	14	they	they	PRON
ftr-427	1333	15	will	will	AUX
ftr-427	1333	16	be	be	AUX
ftr-427	1333	17	able	able	ADJ
ftr-427	1333	18	to	to	PART
ftr-427	1333	19	retain	retain	VERB
ftr-427	1333	20	a	a	DET
ftr-427	1333	21	greater	great	ADJ
ftr-427	1333	22	portion	portion	NOUN
ftr-427	1333	23	of	of	ADP
ftr-427	1333	24	their	their	PRON
ftr-427	1333	25	income	income	NOUN
ftr-427	1333	26	that	that	PRON
ftr-427	1333	27	will	will	AUX
ftr-427	1333	28	enable	enable	VERB
ftr-427	1333	29	them	they	PRON
ftr-427	1333	30	to	to	PART
ftr-427	1333	31	move	move	VERB
ftr-427	1333	32	closer	close	ADV
ftr-427	1333	33	to	to	ADP
ftr-427	1333	34	the	the	DET
ftr-427	1333	35	poverty	poverty	NOUN
ftr-427	1333	36	level	level	NOUN
ftr-427	1333	37	.	.	PUNCT
ftr-427	1334	1	taxpayers	taxpayer	NOUN
ftr-427	1334	2	that	that	PRON
ftr-427	1334	3	are	be	AUX
ftr-427	1334	4	in	in	ADP
ftr-427	1334	5	the	the	DET
ftr-427	1334	6	lower	low	ADJ
ftr-427	1334	7	to	to	ADP
ftr-427	1334	8	middle	middle	ADJ
ftr-427	1334	9	income	income	NOUN
ftr-427	1334	10	level	level	NOUN
ftr-427	1334	11	who	who	PRON
ftr-427	1334	12	have	have	AUX
ftr-427	1334	13	been	be	AUX
ftr-427	1334	14	unable	unable	ADJ
ftr-427	1334	15	to	to	PART
ftr-427	1334	16	share	share	VERB
ftr-427	1334	17	in	in	ADP
ftr-427	1334	18	recent	recent	ADJ
ftr-427	1334	19	tax	tax	NOUN
ftr-427	1334	20	cuts	cut	NOUN
ftr-427	1334	21	undoubtedly	undoubtedly	ADV
ftr-427	1334	22	will	will	AUX
ftr-427	1334	23	be	be	AUX
ftr-427	1334	24	able	able	ADJ
ftr-427	1334	25	to	to	PART
ftr-427	1334	26	benefit	benefit	VERB
ftr-427	1334	27	under	under	ADP
ftr-427	1334	28	this	this	DET
ftr-427	1334	29	proposal	proposal	NOUN
ftr-427	1334	30	.	.	PUNCT
ftr-427	1335	1	the	the	DET
ftr-427	1335	2	proposal	proposal	NOUN
ftr-427	1335	3	to	to	PART
ftr-427	1335	4	reduce	reduce	VERB
ftr-427	1335	5	the	the	DET
ftr-427	1335	6	lowest	low	ADJ
ftr-427	1335	7	tax	tax	NOUN
ftr-427	1335	8	rate	rate	NOUN
ftr-427	1335	9	is	be	AUX
ftr-427	1335	10	fair	fair	ADJ
ftr-427	1335	11	because	because	SCONJ
ftr-427	1335	12	most	most	ADJ
ftr-427	1335	13	taxpayers	taxpayer	NOUN
ftr-427	1335	14	will	will	AUX
ftr-427	1335	15	be	be	AUX
ftr-427	1335	16	able	able	ADJ
ftr-427	1335	17	to	to	PART
ftr-427	1335	18	share	share	VERB
ftr-427	1335	19	in	in	ADP
ftr-427	1335	20	the	the	DET
ftr-427	1335	21	tax	tax	NOUN
ftr-427	1335	22	cut	cut	NOUN
ftr-427	1335	23	.	.	PUNCT
ftr-427	1336	1	the	the	DET
ftr-427	1336	2	proposals	proposal	NOUN
ftr-427	1336	3	submitted	submit	VERB
ftr-427	1336	4	by	by	ADP
ftr-427	1336	5	both	both	CCONJ
ftr-427	1336	6	the	the	DET
ftr-427	1336	7	frontrunners	frontrunner	NOUN
ftr-427	1336	8	in	in	ADP
ftr-427	1336	9	the	the	DET
ftr-427	1336	10	presidential	presidential	ADJ
ftr-427	1336	11	election	election	NOUN
ftr-427	1336	12	fail	fail	VERB
ftr-427	1336	13	to	to	PART
ftr-427	1336	14	satisfy	satisfy	VERB
ftr-427	1336	15	the	the	DET
ftr-427	1336	16	concept	concept	NOUN
ftr-427	1336	17	of	of	ADP
ftr-427	1336	18	fairness	fairness	NOUN
ftr-427	1336	19	.	.	PUNCT
ftr-427	1337	1	president	president	PROPN
ftr-427	1337	2	george	george	PROPN
ftr-427	1337	3	w.	w.	PROPN
ftr-427	1337	4	bush	bush	PROPN
ftr-427	1337	5	’s	’s	PART
ftr-427	1337	6	proposal	proposal	NOUN
ftr-427	1337	7	is	be	AUX
ftr-427	1337	8	unfair	unfair	ADJ
ftr-427	1337	9	because	because	SCONJ
ftr-427	1337	10	he	he	PRON
ftr-427	1337	11	targets	target	VERB
ftr-427	1337	12	the	the	DET
ftr-427	1337	13	wealthy	wealthy	ADJ
ftr-427	1337	14	taxpayers	taxpayer	NOUN
ftr-427	1337	15	.	.	PUNCT
ftr-427	1338	1	former	former	ADJ
ftr-427	1338	2	vice	vice	NOUN
ftr-427	1338	3	-	-	PROPN
ftr-427	1338	4	president	president	PROPN
ftr-427	1338	5	gore	gore	PROPN
ftr-427	1338	6	’s	’s	PART
ftr-427	1338	7	proposal	proposal	NOUN
ftr-427	1338	8	was	be	AUX
ftr-427	1338	9	equally	equally	ADV
ftr-427	1338	10	unfair	unfair	ADJ
ftr-427	1338	11	because	because	SCONJ
ftr-427	1338	12	it	it	PRON
ftr-427	1338	13	targets	target	VERB
ftr-427	1338	14	the	the	DET
ftr-427	1338	15	low	low	ADJ
ftr-427	1338	16	-	-	PUNCT
ftr-427	1338	17	income	income	NOUN
ftr-427	1338	18	and	and	CCONJ
ftr-427	1338	19	middle	middle	ADJ
ftr-427	1338	20	-	-	PUNCT
ftr-427	1338	21	income	income	NOUN
ftr-427	1338	22	taxpayers	taxpayer	NOUN
ftr-427	1338	23	.	.	PUNCT
ftr-427	1339	1	one	one	NUM
ftr-427	1339	2	of	of	ADP
ftr-427	1339	3	the	the	DET
ftr-427	1339	4	most	most	ADV
ftr-427	1339	5	important	important	ADJ
ftr-427	1339	6	aspects	aspect	NOUN
ftr-427	1339	7	of	of	ADP
ftr-427	1339	8	the	the	DET
ftr-427	1339	9	proposal	proposal	NOUN
ftr-427	1339	10	is	be	AUX
ftr-427	1339	11	that	that	SCONJ
ftr-427	1339	12	it	it	PRON
ftr-427	1339	13	is	be	AUX
ftr-427	1339	14	consistent	consistent	ADJ
ftr-427	1339	15	with	with	ADP
ftr-427	1339	16	the	the	DET
ftr-427	1339	17	progressive	progressive	ADJ
ftr-427	1339	18	tax	tax	NOUN
ftr-427	1339	19	structure	structure	NOUN
ftr-427	1339	20	that	that	PRON
ftr-427	1339	21	is	be	AUX
ftr-427	1339	22	inherent	inherent	ADJ
ftr-427	1339	23	in	in	ADP
ftr-427	1339	24	the	the	DET
ftr-427	1339	25	code	code	NOUN
ftr-427	1339	26	.	.	PUNCT
ftr-427	1340	1	table	table	NOUN
ftr-427	1340	2	ii	ii	PROPN