id	sid	tid	token	lemma	pos
ftr-430	1	1	copyright	copyright	NOUN
ftr-430	1	2	©	©	PROPN
ftr-430	1	3	2001	2001	NUM
ftr-430	1	4	by	by	ADP
ftr-430	1	5	j.	j.	PROPN
ftr-430	1	6	clifton	clifton	PROPN
ftr-430	1	7	fleming	fleming	PROPN
ftr-430	1	8	,	,	PUNCT
ftr-430	1	9	jr	jr	PROPN
ftr-430	1	10	.	.	PROPN
ftr-430	1	11	,	,	PUNCT
ftr-430	1	12	robert	robert	PROPN
ftr-430	1	13	j.	j.	PROPN
ftr-430	1	14	peroni	peroni	PROPN
ftr-430	1	15	&	&	CCONJ
ftr-430	1	16	stephen	stephen	PROPN
ftr-430	1	17	e.	e.	PROPN
ftr-430	1	18	shay	shay	PROPN
ftr-430	1	19	.	.	PUNCT
ftr-430	2	1	all	all	DET
ftr-430	2	2	rights	right	NOUN
ftr-430	2	3	reserved	reserve	VERB
ftr-430	2	4	.	.	PUNCT
ftr-430	3	1	we	we	PRON
ftr-430	3	2	thank	thank	VERB
ftr-430	3	3	alice	alice	PROPN
ftr-430	3	4	abreu	abreu	PROPN
ftr-430	3	5	,	,	PUNCT
ftr-430	3	6	karen	karen	PROPN
ftr-430	3	7	brown	brown	PROPN
ftr-430	3	8	,	,	PUNCT
ftr-430	3	9	terrence	terrence	NOUN
ftr-430	3	10	chorvat	chorvat	PROPN
ftr-430	3	11	,	,	PUNCT
ftr-430	3	12	deborah	deborah	PROPN
ftr-430	3	13	geier	geier	NOUN
ftr-430	3	14	,	,	PUNCT
ftr-430	3	15	michael	michael	PROPN
ftr-430	3	16	graetz	graetz	PROPN
ftr-430	3	17	,	,	PUNCT
ftr-430	3	18	charles	charles	PROPN
ftr-430	3	19	gustafson	gustafson	PROPN
ftr-430	3	20	,	,	PUNCT
ftr-430	3	21	martin	martin	PROPN
ftr-430	3	22	mcmahon	mcmahon	PROPN
ftr-430	3	23	,	,	PUNCT
ftr-430	3	24	jr	jr	PROPN
ftr-430	3	25	.	.	PROPN
ftr-430	3	26	,	,	PUNCT
ftr-430	3	27	ronald	ronald	PROPN
ftr-430	3	28	pearlman	pearlman	PROPN
ftr-430	3	29	,	,	PUNCT
ftr-430	3	30	julie	julie	PROPN
ftr-430	3	31	roin	roin	PROPN
ftr-430	3	32	,	,	PUNCT
ftr-430	3	33	brett	brett	PROPN
ftr-430	3	34	scharffs	scharffs	PROPN
ftr-430	3	35	,	,	PUNCT
ftr-430	3	36	reed	reed	PROPN
ftr-430	3	37	shuldiner	shuldiner	PROPN
ftr-430	3	38	,	,	PUNCT
ftr-430	3	39	michael	michael	PROPN
ftr-430	3	40	wachter	wachter	PROPN
ftr-430	3	41	,	,	PUNCT
ftr-430	3	42	alvin	alvin	PROPN
ftr-430	3	43	warren	warren	PROPN
ftr-430	3	44	,	,	PUNCT
ftr-430	3	45	jr	jr	PROPN
ftr-430	3	46	.	.	PUNCT
ftr-430	3	47	,	,	PUNCT
ftr-430	3	48	george	george	PROPN
ftr-430	3	49	yin	yin	PROPN
ftr-430	3	50	and	and	CCONJ
ftr-430	3	51	participants	participant	NOUN
ftr-430	3	52	in	in	ADP
ftr-430	3	53	the	the	DET
ftr-430	3	54	faculty	faculty	NOUN
ftr-430	3	55	research	research	NOUN
ftr-430	3	56	colloquia	colloquium	NOUN
ftr-430	3	57	at	at	ADP
ftr-430	3	58	the	the	DET
ftr-430	3	59	brigham	brigham	PROPN
ftr-430	3	60	young	young	PROPN
ftr-430	3	61	university	university	NOUN
ftr-430	3	62	law	law	NOUN
ftr-430	3	63	school	school	NOUN
ftr-430	3	64	and	and	CCONJ
ftr-430	3	65	the	the	DET
ftr-430	3	66	university	university	PROPN
ftr-430	3	67	of	of	ADP
ftr-430	3	68	pennsylvania	pennsylvania	PROPN
ftr-430	3	69	law	law	PROPN
ftr-430	3	70	school	school	NOUN
ftr-430	3	71	and	and	CCONJ
ftr-430	3	72	in	in	ADP
ftr-430	3	73	the	the	DET
ftr-430	3	74	ernst	ernst	PROPN
ftr-430	3	75	&	&	CCONJ
ftr-430	3	76	young	young	ADJ
ftr-430	3	77	tax	tax	NOUN
ftr-430	3	78	policy	policy	NOUN
ftr-430	3	79	seminar	seminar	NOUN
ftr-430	3	80	at	at	ADP
ftr-430	3	81	georgetown	georgetown	PROPN
ftr-430	3	82	university	university	PROPN
ftr-430	3	83	law	law	NOUN
ftr-430	3	84	center	center	NOUN
ftr-430	3	85	for	for	ADP
ftr-430	3	86	their	their	PRON
ftr-430	3	87	helpful	helpful	ADJ
ftr-430	3	88	comments	comment	NOUN
ftr-430	3	89	on	on	ADP
ftr-430	3	90	earlier	early	ADJ
ftr-430	3	91	drafts	draft	NOUN
ftr-430	3	92	of	of	ADP
ftr-430	3	93	this	this	DET
ftr-430	3	94	article	article	NOUN
ftr-430	3	95	.	.	PUNCT
ftr-430	4	1	*	*	PUNCT
ftr-430	4	2	*	*	PUNCT
ftr-430	4	3	associate	associate	ADJ
ftr-430	4	4	dean	dean	NOUN
ftr-430	4	5	and	and	CCONJ
ftr-430	4	6	ernest	ernest	PROPN
ftr-430	4	7	l.	l.	PROPN
ftr-430	4	8	wilkinson	wilkinson	PROPN
ftr-430	4	9	professor	professor	PROPN
ftr-430	4	10	of	of	ADP
ftr-430	4	11	law	law	PROPN
ftr-430	4	12	,	,	PUNCT
ftr-430	4	13	brigham	brigham	PROPN
ftr-430	4	14	young	young	PROPN
ftr-430	4	15	university	university	NOUN
ftr-430	4	16	.	.	PUNCT
ftr-430	5	1	*	*	PUNCT
ftr-430	5	2	*	*	PUNCT
ftr-430	5	3	*	*	PUNCT
ftr-430	5	4	robert	robert	PROPN
ftr-430	5	5	kramer	kramer	PROPN
ftr-430	5	6	research	research	PROPN
ftr-430	5	7	professor	professor	PROPN
ftr-430	5	8	of	of	ADP
ftr-430	5	9	law	law	NOUN
ftr-430	5	10	,	,	PUNCT
ftr-430	5	11	the	the	DET
ftr-430	5	12	george	george	PROPN
ftr-430	5	13	washington	washington	PROPN
ftr-430	5	14	university	university	PROPN
ftr-430	5	15	.	.	PUNCT
ftr-430	6	1	*	*	PUNCT
ftr-430	6	2	*	*	PUNCT
ftr-430	6	3	*	*	PUNCT
ftr-430	6	4	*	*	PUNCT
ftr-430	6	5	partner	partner	NOUN
ftr-430	6	6	with	with	ADP
ftr-430	6	7	ropes	rope	NOUN
ftr-430	6	8	&	&	CCONJ
ftr-430	6	9	gray	gray	PROPN
ftr-430	6	10	,	,	PUNCT
ftr-430	6	11	boston	boston	PROPN
ftr-430	6	12	,	,	PUNCT
ftr-430	6	13	massachusetts	massachusetts	PROPN
ftr-430	6	14	.	.	PROPN
ftr-430	7	1	299	299	NUM
ftr-430	7	2	florida	florida	PROPN
ftr-430	7	3	tax	tax	NOUN
ftr-430	7	4	review	review	NOUN
ftr-430	7	5	volume	volume	NOUN
ftr-430	7	6	5	5	NUM
ftr-430	7	7	2001	2001	NUM
ftr-430	7	8	number	number	NOUN
ftr-430	7	9	4	4	NUM
ftr-430	7	10	fairness	fairness	NOUN
ftr-430	7	11	in	in	ADP
ftr-430	7	12	international	international	ADJ
ftr-430	7	13	taxation	taxation	NOUN
ftr-430	7	14	:	:	PUNCT
ftr-430	7	15	the	the	DET
ftr-430	7	16	ability	ability	NOUN
ftr-430	7	17	-	-	PUNCT
ftr-430	7	18	to	to	ADP
ftr-430	7	19	-	-	PUNCT
ftr-430	7	20	pay	pay	VERB
ftr-430	7	21	case	case	NOUN
ftr-430	7	22	for	for	ADP
ftr-430	7	23	taxing	tax	VERB
ftr-430	7	24	worldwide	worldwide	ADJ
ftr-430	7	25	income	income	NOUN
ftr-430	7	26	*	*	PUNCT
ftr-430	7	27	j.	j.	PROPN
ftr-430	7	28	clifton	clifton	PROPN
ftr-430	7	29	fleming	fleming	PROPN
ftr-430	7	30	,	,	PUNCT
ftr-430	7	31	jr	jr	PROPN
ftr-430	7	32	.	.	PROPN
ftr-430	7	33	,	,	PUNCT
ftr-430	7	34	*	*	PUNCT
ftr-430	7	35	*	*	PUNCT
ftr-430	7	36	robert	robert	PROPN
ftr-430	7	37	j.	j.	PROPN
ftr-430	7	38	peroni	peroni	PROPN
ftr-430	7	39	*	*	PROPN
ftr-430	7	40	*	*	PROPN
ftr-430	7	41	*	*	PUNCT
ftr-430	7	42	and	and	CCONJ
ftr-430	7	43	stephen	stephen	PROPN
ftr-430	7	44	e.	e.	PROPN
ftr-430	7	45	shay	shay	PROPN
ftr-430	7	46	*	*	PROPN
ftr-430	7	47	*	*	PROPN
ftr-430	7	48	*	*	PUNCT
ftr-430	7	49	*	*	PUNCT
ftr-430	7	50	i.	i.	NOUN
ftr-430	7	51	introduction	introduction	NOUN
ftr-430	7	52	.	.	PUNCT
ftr-430	7	53	.	.	PUNCT
ftr-430	7	54	.	.	PUNCT
ftr-430	7	55	.	.	PUNCT
ftr-430	7	56	.	.	PUNCT
ftr-430	7	57	.	.	PUNCT
ftr-430	7	58	.	.	PUNCT
ftr-430	7	59	.	.	PUNCT
ftr-430	7	60	.	.	PUNCT
ftr-430	7	61	.	.	PUNCT
ftr-430	7	62	.	.	PUNCT
ftr-430	7	63	.	.	PUNCT
ftr-430	7	64	.	.	PUNCT
ftr-430	7	65	.	.	PUNCT
ftr-430	7	66	.	.	PUNCT
ftr-430	7	67	.	.	PUNCT
ftr-430	7	68	.	.	PUNCT
ftr-430	7	69	.	.	PUNCT
ftr-430	7	70	.	.	PUNCT
ftr-430	7	71	.	.	PUNCT
ftr-430	7	72	.	.	PUNCT
ftr-430	7	73	.	.	PUNCT
ftr-430	7	74	.	.	PUNCT
ftr-430	7	75	.	.	PUNCT
ftr-430	7	76	.	.	PUNCT
ftr-430	7	77	.	.	PUNCT
ftr-430	7	78	.	.	PUNCT
ftr-430	7	79	.	.	PUNCT
ftr-430	7	80	.	.	PUNCT
ftr-430	7	81	.	.	PUNCT
ftr-430	7	82	.	.	PUNCT
ftr-430	7	83	.	.	PUNCT
ftr-430	7	84	.	.	PUNCT
ftr-430	7	85	.	.	PUNCT
ftr-430	7	86	.	.	PUNCT
ftr-430	7	87	.	.	PUNCT
ftr-430	8	1	301	301	NUM
ftr-430	8	2	ii	ii	NOUN
ftr-430	8	3	.	.	PUNCT
ftr-430	8	4	ability	ability	NOUN
ftr-430	8	5	-	-	PUNCT
ftr-430	8	6	to	to	ADP
ftr-430	8	7	-	-	PUNCT
ftr-430	8	8	pay	pay	VERB
ftr-430	8	9	.	.	PUNCT
ftr-430	8	10	.	.	PUNCT
ftr-430	8	11	.	.	PUNCT
ftr-430	8	12	.	.	PUNCT
ftr-430	8	13	.	.	PUNCT
ftr-430	8	14	.	.	PUNCT
ftr-430	8	15	.	.	PUNCT
ftr-430	8	16	.	.	PUNCT
ftr-430	8	17	.	.	PUNCT
ftr-430	8	18	.	.	PUNCT
ftr-430	8	19	.	.	PUNCT
ftr-430	8	20	.	.	PUNCT
ftr-430	8	21	.	.	PUNCT
ftr-430	8	22	.	.	PUNCT
ftr-430	8	23	.	.	PUNCT
ftr-430	8	24	.	.	PUNCT
ftr-430	8	25	.	.	PUNCT
ftr-430	8	26	.	.	PUNCT
ftr-430	8	27	.	.	PUNCT
ftr-430	8	28	.	.	PUNCT
ftr-430	8	29	.	.	PUNCT
ftr-430	8	30	.	.	PUNCT
ftr-430	8	31	.	.	PUNCT
ftr-430	8	32	.	.	PUNCT
ftr-430	8	33	.	.	PUNCT
ftr-430	8	34	.	.	PUNCT
ftr-430	8	35	.	.	PUNCT
ftr-430	8	36	.	.	PUNCT
ftr-430	8	37	.	.	PUNCT
ftr-430	8	38	.	.	PUNCT
ftr-430	8	39	.	.	PUNCT
ftr-430	8	40	.	.	PUNCT
ftr-430	8	41	.	.	PUNCT
ftr-430	8	42	.	.	PUNCT
ftr-430	8	43	.	.	PUNCT
ftr-430	9	1	306	306	NUM
ftr-430	9	2	a.	a.	NOUN
ftr-430	9	3	the	the	DET
ftr-430	9	4	deference	deference	NOUN
ftr-430	9	5	accorded	accord	VERB
ftr-430	9	6	to	to	ADP
ftr-430	9	7	ability	ability	NOUN
ftr-430	9	8	-	-	PUNCT
ftr-430	9	9	to	to	ADP
ftr-430	9	10	-	-	PUNCT
ftr-430	9	11	pay	pay	VERB
ftr-430	9	12	.	.	PUNCT
ftr-430	9	13	.	.	PUNCT
ftr-430	9	14	.	.	PUNCT
ftr-430	9	15	.	.	PUNCT
ftr-430	9	16	.	.	PUNCT
ftr-430	9	17	.	.	PUNCT
ftr-430	9	18	.	.	PUNCT
ftr-430	9	19	.	.	PUNCT
ftr-430	9	20	.	.	PUNCT
ftr-430	9	21	.	.	PUNCT
ftr-430	10	1	306	306	NUM
ftr-430	10	2	b.	b.	NOUN
ftr-430	10	3	whose	whose	DET
ftr-430	10	4	abili	abili	NOUN
ftr-430	10	5	ty	ty	NOUN
ftr-430	10	6	-	-	PUNCT
ftr-430	10	7	to	to	AUX
ftr-430	10	8	-	-	PUNCT
ftr-430	10	9	pay	pay	VERB
ftr-430	10	10	?	?	PUNCT
ftr-430	10	11	.	.	PUNCT
ftr-430	10	12	.	.	PUNCT
ftr-430	10	13	.	.	PUNCT
ftr-430	10	14	.	.	PUNCT
ftr-430	10	15	.	.	PUNCT
ftr-430	10	16	.	.	PUNCT
ftr-430	10	17	.	.	PUNCT
ftr-430	10	18	.	.	PUNCT
ftr-430	10	19	.	.	PUNCT
ftr-430	10	20	.	.	PUNCT
ftr-430	10	21	.	.	PUNCT
ftr-430	10	22	.	.	PUNCT
ftr-430	10	23	.	.	PUNCT
ftr-430	10	24	.	.	PUNCT
ftr-430	10	25	.	.	PUNCT
ftr-430	10	26	.	.	PUNCT
ftr-430	10	27	.	.	PUNCT
ftr-430	10	28	.	.	PUNCT
ftr-430	10	29	.	.	PUNCT
ftr-430	10	30	.	.	PUNCT
ftr-430	10	31	.	.	PUNCT
ftr-430	10	32	.	.	PUNCT
ftr-430	10	33	.	.	PUNCT
ftr-430	10	34	.	.	PUNCT
ftr-430	10	35	.	.	PUNCT
ftr-430	11	1	309	309	NUM
ftr-430	11	2	c.	c.	NOUN
ftr-430	11	3	ability	ability	NOUN
ftr-430	11	4	-	-	PUNCT
ftr-430	11	5	to	to	ADP
ftr-430	11	6	-	-	PUNCT
ftr-430	11	7	pay	pay	VERB
ftr-430	11	8	and	and	CCONJ
ftr-430	11	9	source	source	NOUN
ftr-430	11	10	of	of	ADP
ftr-430	11	11	income	income	NOUN
ftr-430	11	12	.	.	PUNCT
ftr-430	11	13	.	.	PUNCT
ftr-430	11	14	.	.	PUNCT
ftr-430	11	15	.	.	PUNCT
ftr-430	11	16	.	.	PUNCT
ftr-430	11	17	.	.	PUNCT
ftr-430	11	18	.	.	PUNCT
ftr-430	11	19	.	.	PUNCT
ftr-430	11	20	.	.	PUNCT
ftr-430	11	21	.	.	PUNCT
ftr-430	11	22	.	.	PUNCT
ftr-430	11	23	.	.	PUNCT
ftr-430	11	24	.	.	PUNCT
ftr-430	12	1	.	.	PUNCT
ftr-430	13	1	311	311	NUM
ftr-430	13	2	d.	d.	NOUN
ftr-430	13	3	compared	compare	VERB
ftr-430	13	4	to	to	ADP
ftr-430	13	5	whom	whom	PRON
ftr-430	13	6	?	?	PUNCT
ftr-430	13	7	.	.	PUNCT
ftr-430	13	8	.	.	PUNCT
ftr-430	13	9	.	.	PUNCT
ftr-430	13	10	.	.	PUNCT
ftr-430	13	11	.	.	PUNCT
ftr-430	13	12	.	.	PUNCT
ftr-430	13	13	.	.	PUNCT
ftr-430	13	14	.	.	PUNCT
ftr-430	13	15	.	.	PUNCT
ftr-430	13	16	.	.	PUNCT
ftr-430	13	17	.	.	PUNCT
ftr-430	13	18	.	.	PUNCT
ftr-430	13	19	.	.	PUNCT
ftr-430	13	20	.	.	PUNCT
ftr-430	13	21	.	.	PUNCT
ftr-430	13	22	.	.	PUNCT
ftr-430	13	23	.	.	PUNCT
ftr-430	13	24	.	.	PUNCT
ftr-430	13	25	.	.	PUNCT
ftr-430	13	26	.	.	PUNCT
ftr-430	13	27	.	.	PUNCT
ftr-430	13	28	.	.	PUNCT
ftr-430	13	29	.	.	PUNCT
ftr-430	13	30	.	.	PUNCT
ftr-430	13	31	.	.	PUNCT
ftr-430	13	32	.	.	PUNCT
ftr-430	14	1	314	314	NUM
ftr-430	14	2	iii	iii	NOUN
ftr-430	14	3	.	.	PUNCT
ftr-430	15	1	what	what	PRON
ftr-430	15	2	if	if	SCONJ
ftr-430	15	3	everybody	everybody	PRON
ftr-430	15	4	can	can	AUX
ftr-430	15	5	do	do	VERB
ftr-430	15	6	it	it	PRON
ftr-430	15	7	?	?	PUNCT
ftr-430	15	8	.	.	PUNCT
ftr-430	15	9	.	.	PUNCT
ftr-430	15	10	.	.	PUNCT
ftr-430	15	11	.	.	PUNCT
ftr-430	15	12	.	.	PUNCT
ftr-430	15	13	.	.	PUNCT
ftr-430	15	14	.	.	PUNCT
ftr-430	15	15	.	.	PUNCT
ftr-430	15	16	.	.	PUNCT
ftr-430	15	17	.	.	PUNCT
ftr-430	15	18	.	.	PUNCT
ftr-430	15	19	.	.	PUNCT
ftr-430	15	20	.	.	PUNCT
ftr-430	15	21	.	.	PUNCT
ftr-430	15	22	.	.	PUNCT
ftr-430	15	23	.	.	PUNCT
ftr-430	15	24	.	.	PUNCT
ftr-430	15	25	.	.	PUNCT
ftr-430	15	26	.	.	PUNCT
ftr-430	15	27	.	.	PUNCT
ftr-430	16	1	.	.	PUNCT
ftr-430	17	1	315	315	NUM
ftr-430	17	2	a.	a.	NOUN
ftr-430	17	3	a	a	DET
ftr-430	17	4	self	self	NOUN
ftr-430	17	5	-	-	PUNCT
ftr-430	17	6	inflicted	inflict	VERB
ftr-430	17	7	wound	wound	NOUN
ftr-430	17	8	?	?	PUNCT
ftr-430	17	9	.	.	PUNCT
ftr-430	17	10	.	.	PUNCT
ftr-430	17	11	.	.	PUNCT
ftr-430	17	12	.	.	PUNCT
ftr-430	17	13	.	.	PUNCT
ftr-430	17	14	.	.	PUNCT
ftr-430	17	15	.	.	PUNCT
ftr-430	17	16	.	.	PUNCT
ftr-430	17	17	.	.	PUNCT
ftr-430	17	18	.	.	PUNCT
ftr-430	17	19	.	.	PUNCT
ftr-430	17	20	.	.	PUNCT
ftr-430	17	21	.	.	PUNCT
ftr-430	17	22	.	.	PUNCT
ftr-430	17	23	.	.	PUNCT
ftr-430	17	24	.	.	PUNCT
ftr-430	17	25	.	.	PUNCT
ftr-430	17	26	.	.	PUNCT
ftr-430	17	27	.	.	PUNCT
ftr-430	17	28	.	.	PUNCT
ftr-430	17	29	.	.	PUNCT
ftr-430	17	30	.	.	PUNCT
ftr-430	17	31	.	.	PUNCT
ftr-430	17	32	.	.	PUNCT
ftr-430	18	1	315	315	NUM
ftr-430	18	2	b.	b.	PROPN
ftr-430	18	3	portfolio	portfolio	NOUN
ftr-430	18	4	investment	investment	NOUN
ftr-430	18	5	as	as	ADP
ftr-430	18	6	a	a	DET
ftr-430	18	7	possible	possible	ADJ
ftr-430	18	8	answer	answer	NOUN
ftr-430	18	9	.	.	PUNCT
ftr-430	18	10	.	.	PUNCT
ftr-430	18	11	.	.	PUNCT
ftr-430	18	12	.	.	PUNCT
ftr-430	18	13	.	.	PUNCT
ftr-430	18	14	.	.	PUNCT
ftr-430	18	15	.	.	PUNCT
ftr-430	18	16	.	.	PUNCT
ftr-430	18	17	.	.	PUNCT
ftr-430	18	18	.	.	PUNCT
ftr-430	19	1	316	316	NUM
ftr-430	19	2	c.	c.	NOUN
ftr-430	19	3	implicit	implicit	ADJ
ftr-430	19	4	taxes	taxis	NOUN
ftr-430	19	5	as	as	ADP
ftr-430	19	6	a	a	DET
ftr-430	19	7	possible	possible	ADJ
ftr-430	19	8	answer	answer	NOUN
ftr-430	19	9	.	.	PUNCT
ftr-430	19	10	.	.	PUNCT
ftr-430	19	11	.	.	PUNCT
ftr-430	19	12	.	.	PUNCT
ftr-430	19	13	.	.	PUNCT
ftr-430	19	14	.	.	PUNCT
ftr-430	19	15	.	.	PUNCT
ftr-430	19	16	.	.	PUNCT
ftr-430	19	17	.	.	PUNCT
ftr-430	19	18	.	.	PUNCT
ftr-430	19	19	.	.	PUNCT
ftr-430	19	20	.	.	PUNCT
ftr-430	19	21	.	.	PUNCT
ftr-430	19	22	.	.	PUNCT
ftr-430	19	23	.	.	PUNCT
ftr-430	20	1	317	317	NUM
ftr-430	20	2	iv	iv	NOUN
ftr-430	20	3	.	.	PUNCT
ftr-430	21	1	u.s	u.s	PROPN
ftr-430	21	2	.	.	PROPN
ftr-430	21	3	c	c	PROPN
ftr-430	21	4	corporations	corporation	NOUN
ftr-430	21	5	and	and	CCONJ
ftr-430	21	6	ability	ability	NOUN
ftr-430	21	7	-	-	PUNCT
ftr-430	21	8	to	to	ADP
ftr-430	21	9	-	-	PUNCT
ftr-430	21	10	pay	pay	VERB
ftr-430	21	11	.	.	PUNCT
ftr-430	21	12	.	.	PUNCT
ftr-430	21	13	.	.	PUNCT
ftr-430	21	14	.	.	PUNCT
ftr-430	21	15	.	.	PUNCT
ftr-430	21	16	.	.	PUNCT
ftr-430	21	17	.	.	PUNCT
ftr-430	21	18	.	.	PUNCT
ftr-430	21	19	.	.	PUNCT
ftr-430	21	20	.	.	PUNCT
ftr-430	21	21	.	.	PUNCT
ftr-430	21	22	.	.	PUNCT
ftr-430	22	1	.	.	PUNCT
ftr-430	23	1	318	318	NUM
ftr-430	23	2	a.	a.	NOUN
ftr-430	23	3	the	the	DET
ftr-430	23	4	need	need	NOUN
ftr-430	23	5	for	for	ADP
ftr-430	23	6	an	an	DET
ftr-430	23	7	anti	anti	ADJ
ftr-430	23	8	-	-	ADJ
ftr-430	23	9	deferral	deferral	ADJ
ftr-430	23	10	device	device	NOUN
ftr-430	23	11	.	.	PUNCT
ftr-430	23	12	.	.	PUNCT
ftr-430	23	13	.	.	PUNCT
ftr-430	23	14	.	.	PUNCT
ftr-430	23	15	.	.	PUNCT
ftr-430	23	16	.	.	PUNCT
ftr-430	23	17	.	.	PUNCT
ftr-430	23	18	.	.	PUNCT
ftr-430	23	19	.	.	PUNCT
ftr-430	23	20	.	.	PUNCT
ftr-430	23	21	.	.	PUNCT
ftr-430	23	22	.	.	PUNCT
ftr-430	23	23	.	.	PUNCT
ftr-430	24	1	318	318	NUM
ftr-430	24	2	b.	b.	PROPN
ftr-430	24	3	the	the	DET
ftr-430	24	4	overbreadth	overbreadth	NOUN
ftr-430	24	5	of	of	ADP
ftr-430	24	6	the	the	DET
ftr-430	24	7	corporate	corporate	ADJ
ftr-430	24	8	income	income	NOUN
ftr-430	24	9	tax	tax	NOUN
ftr-430	24	10	.	.	PUNCT
ftr-430	24	11	.	.	PUNCT
ftr-430	24	12	.	.	PUNCT
ftr-430	24	13	.	.	PUNCT
ftr-430	24	14	.	.	PUNCT
ftr-430	24	15	.	.	PUNCT
ftr-430	24	16	.	.	PUNCT
ftr-430	25	1	321	321	NUM
ftr-430	25	2	c.	c.	NOUN
ftr-430	25	3	searching	search	VERB
ftr-430	25	4	for	for	ADP
ftr-430	25	5	the	the	DET
ftr-430	25	6	lesser	less	ADJ
ftr-430	25	7	evil	evil	NOUN
ftr-430	25	8	.	.	PUNCT
ftr-430	25	9	.	.	PUNCT
ftr-430	25	10	.	.	PUNCT
ftr-430	25	11	.	.	PUNCT
ftr-430	25	12	.	.	PUNCT
ftr-430	25	13	.	.	PUNCT
ftr-430	25	14	.	.	PUNCT
ftr-430	25	15	.	.	PUNCT
ftr-430	25	16	.	.	PUNCT
ftr-430	25	17	.	.	PUNCT
ftr-430	25	18	.	.	PUNCT
ftr-430	25	19	.	.	PUNCT
ftr-430	25	20	.	.	PUNCT
ftr-430	25	21	.	.	PUNCT
ftr-430	25	22	.	.	PUNCT
ftr-430	25	23	.	.	PUNCT
ftr-430	25	24	.	.	PUNCT
ftr-430	25	25	.	.	PUNCT
ftr-430	25	26	.	.	PUNCT
ftr-430	25	27	.	.	PUNCT
ftr-430	26	1	322	322	NUM
ftr-430	26	2	d.	d.	NOUN
ftr-430	26	3	defining	define	VERB
ftr-430	26	4	corporate	corporate	ADJ
ftr-430	26	5	residence	residence	NOUN
ftr-430	26	6	and	and	CCONJ
ftr-430	26	7	pursuing	pursue	VERB
ftr-430	26	8	runaway	runaway	ADJ
ftr-430	26	9	corporations	corporation	NOUN
ftr-430	26	10	and	and	CCONJ
ftr-430	26	11	shareholders	shareholder	NOUN
ftr-430	26	12	.	.	PUNCT
ftr-430	26	13	.	.	PUNCT
ftr-430	26	14	.	.	PUNCT
ftr-430	26	15	.	.	PUNCT
ftr-430	26	16	.	.	PUNCT
ftr-430	26	17	.	.	PUNCT
ftr-430	26	18	.	.	PUNCT
ftr-430	26	19	.	.	PUNCT
ftr-430	26	20	.	.	PUNCT
ftr-430	26	21	.	.	PUNCT
ftr-430	26	22	.	.	PUNCT
ftr-430	26	23	.	.	PUNCT
ftr-430	26	24	.	.	PUNCT
ftr-430	26	25	.	.	PUNCT
ftr-430	26	26	.	.	PUNCT
ftr-430	26	27	.	.	PUNCT
ftr-430	26	28	.	.	PUNCT
ftr-430	27	1	.	.	PUNCT
ftr-430	28	1	324	324	NUM
ftr-430	28	2	v.	v.	ADP
ftr-430	28	3	the	the	DET
ftr-430	28	4	foreign	foreign	ADJ
ftr-430	28	5	tax	tax	NOUN
ftr-430	28	6	credit	credit	NOUN
ftr-430	28	7	and	and	CCONJ
ftr-430	28	8	ability	ability	NOUN
ftr-430	28	9	-	-	PUNCT
ftr-430	28	10	to	to	ADP
ftr-430	28	11	-	-	PUNCT
ftr-430	28	12	pay	pay	VERB
ftr-430	28	13	.	.	PUNCT
ftr-430	28	14	.	.	PUNCT
ftr-430	28	15	.	.	PUNCT
ftr-430	28	16	.	.	PUNCT
ftr-430	28	17	.	.	PUNCT
ftr-430	28	18	.	.	PUNCT
ftr-430	28	19	.	.	PUNCT
ftr-430	28	20	.	.	PUNCT
ftr-430	28	21	.	.	PUNCT
ftr-430	29	1	328	328	NUM
ftr-430	29	2	a.	a.	NOUN
ftr-430	29	3	the	the	DET
ftr-430	29	4	exemption	exemption	NOUN
ftr-430	29	5	effect	effect	NOUN
ftr-430	29	6	of	of	ADP
ftr-430	29	7	the	the	DET
ftr-430	29	8	foreign	foreign	ADJ
ftr-430	29	9	tax	tax	NOUN
ftr-430	29	10	credit	credit	NOUN
ftr-430	29	11	.	.	PUNCT
ftr-430	29	12	.	.	PUNCT
ftr-430	29	13	.	.	PUNCT
ftr-430	29	14	.	.	PUNCT
ftr-430	29	15	.	.	PUNCT
ftr-430	29	16	.	.	PUNCT
ftr-430	30	1	328	328	NUM
ftr-430	30	2	b.	b.	NOUN
ftr-430	30	3	the	the	DET
ftr-430	30	4	foreign	foreign	ADJ
ftr-430	30	5	tax	tax	NOUN
ftr-430	30	6	credit	credit	NOUN
ftr-430	30	7	limitation	limitation	NOUN
ftr-430	30	8	.	.	PUNCT
ftr-430	30	9	.	.	PUNCT
ftr-430	30	10	.	.	PUNCT
ftr-430	30	11	.	.	PUNCT
ftr-430	30	12	.	.	PUNCT
ftr-430	30	13	.	.	PUNCT
ftr-430	30	14	.	.	PUNCT
ftr-430	30	15	.	.	PUNCT
ftr-430	30	16	.	.	PUNCT
ftr-430	30	17	.	.	PUNCT
ftr-430	30	18	.	.	PUNCT
ftr-430	30	19	.	.	PUNCT
ftr-430	30	20	.	.	PUNCT
ftr-430	30	21	.	.	PUNCT
ftr-430	30	22	.	.	PUNCT
ftr-430	30	23	.	.	PUNCT
ftr-430	31	1	332	332	NUM
ftr-430	31	2	vi	vi	NOUN
ftr-430	31	3	.	.	PUNCT
ftr-430	32	1	attempting	attempt	VERB
ftr-430	32	2	to	to	PART
ftr-430	32	3	overcome	overcome	VERB
ftr-430	32	4	ability	ability	NOUN
ftr-430	32	5	-	-	PUNCT
ftr-430	32	6	to	to	PART
ftr-430	32	7	-	-	PUNCT
ftr-430	32	8	pay	pay	VERB
ftr-430	32	9	by	by	ADP
ftr-430	32	10	revising	revise	VERB
ftr-430	32	11	the	the	DET
ftr-430	32	12	benefits	benefit	NOUN
ftr-430	32	13	theory	theory	NOUN
ftr-430	32	14	.	.	PUNCT
ftr-430	32	15	.	.	PUNCT
ftr-430	32	16	.	.	PUNCT
ftr-430	32	17	.	.	PUNCT
ftr-430	32	18	.	.	PUNCT
ftr-430	32	19	.	.	PUNCT
ftr-430	32	20	.	.	PUNCT
ftr-430	32	21	.	.	PUNCT
ftr-430	32	22	.	.	PUNCT
ftr-430	32	23	.	.	PUNCT
ftr-430	32	24	.	.	PUNCT
ftr-430	32	25	.	.	PUNCT
ftr-430	32	26	.	.	PUNCT
ftr-430	32	27	.	.	PUNCT
ftr-430	32	28	.	.	PUNCT
ftr-430	32	29	.	.	PUNCT
ftr-430	32	30	.	.	PUNCT
ftr-430	32	31	.	.	PUNCT
ftr-430	32	32	.	.	PUNCT
ftr-430	32	33	.	.	PUNCT
ftr-430	32	34	.	.	PUNCT
ftr-430	32	35	.	.	PUNCT
ftr-430	32	36	.	.	PUNCT
ftr-430	32	37	.	.	PUNCT
ftr-430	32	38	.	.	PUNCT
ftr-430	32	39	.	.	PUNCT
ftr-430	32	40	.	.	PUNCT
ftr-430	32	41	.	.	PUNCT
ftr-430	32	42	.	.	PUNCT
ftr-430	32	43	.	.	PUNCT
ftr-430	32	44	.	.	PUNCT
ftr-430	32	45	.	.	PUNCT
ftr-430	33	1	.	.	PUNCT
ftr-430	34	1	333	333	NUM
ftr-430	34	2	a.	a.	NOUN
ftr-430	34	3	the	the	DET
ftr-430	34	4	collapse	collapse	NOUN
ftr-430	34	5	of	of	ADP
ftr-430	34	6	the	the	DET
ftr-430	34	7	original	original	ADJ
ftr-430	34	8	benefits	benefit	NOUN
ftr-430	34	9	theory	theory	NOUN
ftr-430	34	10	.	.	PUNCT
ftr-430	34	11	.	.	PUNCT
ftr-430	34	12	.	.	PUNCT
ftr-430	34	13	.	.	PUNCT
ftr-430	34	14	.	.	PUNCT
ftr-430	34	15	.	.	PUNCT
ftr-430	34	16	.	.	PUNCT
ftr-430	35	1	.	.	PUNCT
ftr-430	36	1	333	333	NUM
ftr-430	36	2	b.	b.	PROPN
ftr-430	36	3	the	the	DET
ftr-430	36	4	revised	revise	VERB
ftr-430	36	5	benefits	benefit	NOUN
ftr-430	36	6	theory	theory	NOUN
ftr-430	36	7	.	.	PUNCT
ftr-430	36	8	.	.	PUNCT
ftr-430	36	9	.	.	PUNCT
ftr-430	36	10	.	.	PUNCT
ftr-430	36	11	.	.	PUNCT
ftr-430	36	12	.	.	PUNCT
ftr-430	36	13	.	.	PUNCT
ftr-430	36	14	.	.	PUNCT
ftr-430	36	15	.	.	PUNCT
ftr-430	36	16	.	.	PUNCT
ftr-430	36	17	.	.	PUNCT
ftr-430	36	18	.	.	PUNCT
ftr-430	36	19	.	.	PUNCT
ftr-430	36	20	.	.	PUNCT
ftr-430	36	21	.	.	PUNCT
ftr-430	36	22	.	.	PUNCT
ftr-430	36	23	.	.	PUNCT
ftr-430	36	24	.	.	PUNCT
ftr-430	36	25	.	.	PUNCT
ftr-430	36	26	.	.	PUNCT
ftr-430	36	27	.	.	PUNCT
ftr-430	37	1	334	334	NUM
ftr-430	37	2	300	300	NUM
ftr-430	37	3	florida	florida	PROPN
ftr-430	37	4	tax	tax	NOUN
ftr-430	37	5	review	review	NOUN
ftr-430	37	6	[	[	X
ftr-430	37	7	vol.5:4	vol.5:4	ADJ
ftr-430	37	8	c.	c.	NOUN
ftr-430	37	9	the	the	DET
ftr-430	37	10	revised	revise	VERB
ftr-430	37	11	benefits	benefit	NOUN
ftr-430	37	12	theory	theory	NOUN
ftr-430	37	13	as	as	ADP
ftr-430	37	14	a	a	DET
ftr-430	37	15	partial	partial	ADJ
ftr-430	37	16	exemption	exemption	NOUN
ftr-430	37	17	system	system	NOUN
ftr-430	37	18	.	.	PUNCT
ftr-430	37	19	.	.	PUNCT
ftr-430	37	20	.	.	PUNCT
ftr-430	37	21	.	.	PUNCT
ftr-430	37	22	.	.	PUNCT
ftr-430	37	23	.	.	PUNCT
ftr-430	37	24	.	.	PUNCT
ftr-430	37	25	.	.	PUNCT
ftr-430	37	26	.	.	PUNCT
ftr-430	37	27	.	.	PUNCT
ftr-430	37	28	.	.	PUNCT
ftr-430	37	29	.	.	PUNCT
ftr-430	37	30	.	.	PUNCT
ftr-430	37	31	.	.	PUNCT
ftr-430	37	32	.	.	PUNCT
ftr-430	37	33	.	.	PUNCT
ftr-430	37	34	.	.	PUNCT
ftr-430	37	35	.	.	PUNCT
ftr-430	37	36	.	.	PUNCT
ftr-430	37	37	.	.	PUNCT
ftr-430	37	38	.	.	PUNCT
ftr-430	37	39	.	.	PUNCT
ftr-430	37	40	.	.	PUNCT
ftr-430	37	41	.	.	PUNCT
ftr-430	37	42	.	.	PUNCT
ftr-430	37	43	.	.	PUNCT
ftr-430	37	44	.	.	PUNCT
ftr-430	37	45	.	.	PUNCT
ftr-430	37	46	.	.	PUNCT
ftr-430	37	47	.	.	PUNCT
ftr-430	37	48	.	.	PUNCT
ftr-430	37	49	.	.	PUNCT
ftr-430	37	50	.	.	PUNCT
ftr-430	37	51	.	.	PUNCT
ftr-430	37	52	.	.	PUNCT
ftr-430	37	53	.	.	PUNCT
ftr-430	37	54	.	.	PUNCT
ftr-430	38	1	335	335	NUM
ftr-430	38	2	d.	d.	NOUN
ftr-430	38	3	fairness	fairness	NOUN
ftr-430	38	4	and	and	CCONJ
ftr-430	38	5	partial	partial	ADJ
ftr-430	38	6	exemption	exemption	NOUN
ftr-430	38	7	.	.	PUNCT
ftr-430	38	8	.	.	PUNCT
ftr-430	38	9	.	.	PUNCT
ftr-430	38	10	.	.	PUNCT
ftr-430	38	11	.	.	PUNCT
ftr-430	38	12	.	.	PUNCT
ftr-430	38	13	.	.	PUNCT
ftr-430	38	14	.	.	PUNCT
ftr-430	38	15	.	.	PUNCT
ftr-430	38	16	.	.	PUNCT
ftr-430	38	17	.	.	PUNCT
ftr-430	38	18	.	.	PUNCT
ftr-430	38	19	.	.	PUNCT
ftr-430	38	20	.	.	PUNCT
ftr-430	38	21	.	.	PUNCT
ftr-430	38	22	.	.	PUNCT
ftr-430	38	23	.	.	PUNCT
ftr-430	38	24	.	.	PUNCT
ftr-430	39	1	336	336	NUM
ftr-430	39	2	e.	e.	PROPN
ftr-430	39	3	double	double	PROPN
ftr-430	39	4	taxation	taxation	NOUN
ftr-430	39	5	and	and	CCONJ
ftr-430	39	6	partial	partial	ADJ
ftr-430	39	7	exemption	exemption	NOUN
ftr-430	39	8	.	.	PUNCT
ftr-430	39	9	.	.	PUNCT
ftr-430	39	10	.	.	PUNCT
ftr-430	39	11	.	.	PUNCT
ftr-430	39	12	.	.	PUNCT
ftr-430	39	13	.	.	PUNCT
ftr-430	39	14	.	.	PUNCT
ftr-430	39	15	.	.	PUNCT
ftr-430	39	16	.	.	PUNCT
ftr-430	39	17	.	.	PUNCT
ftr-430	39	18	.	.	PUNCT
ftr-430	39	19	.	.	PUNCT
ftr-430	40	1	338	338	NUM
ftr-430	40	2	vii	vii	PROPN
ftr-430	40	3	.	.	PROPN
ftr-430	40	4	ability	ability	PROPN
ftr-430	40	5	-	-	PUNCT
ftr-430	40	6	to	to	ADP
ftr-430	40	7	-	-	PUNCT
ftr-430	40	8	pay	pay	VERB
ftr-430	40	9	and	and	CCONJ
ftr-430	40	10	the	the	DET
ftr-430	40	11	deferral	deferral	ADJ
ftr-430	40	12	privilege	privilege	NOUN
ftr-430	40	13	.	.	PUNCT
ftr-430	40	14	.	.	PUNCT
ftr-430	40	15	.	.	PUNCT
ftr-430	40	16	.	.	PUNCT
ftr-430	40	17	.	.	PUNCT
ftr-430	40	18	.	.	PUNCT
ftr-430	40	19	.	.	PUNCT
ftr-430	40	20	.	.	PUNCT
ftr-430	40	21	.	.	PUNCT
ftr-430	41	1	339	339	NUM
ftr-430	41	2	a.	a.	NOUN
ftr-430	41	3	exemption	exemption	NOUN
ftr-430	41	4	through	through	ADP
ftr-430	41	5	the	the	DET
ftr-430	41	6	back	back	ADJ
ftr-430	41	7	door	door	NOUN
ftr-430	41	8	.	.	PUNCT
ftr-430	41	9	.	.	PUNCT
ftr-430	41	10	.	.	PUNCT
ftr-430	41	11	.	.	PUNCT
ftr-430	41	12	.	.	PUNCT
ftr-430	41	13	.	.	PUNCT
ftr-430	41	14	.	.	PUNCT
ftr-430	41	15	.	.	PUNCT
ftr-430	41	16	.	.	PUNCT
ftr-430	41	17	.	.	PUNCT
ftr-430	41	18	.	.	PUNCT
ftr-430	41	19	.	.	PUNCT
ftr-430	41	20	.	.	PUNCT
ftr-430	41	21	.	.	PUNCT
ftr-430	41	22	.	.	PUNCT
ftr-430	41	23	.	.	PUNCT
ftr-430	42	1	339	339	NUM
ftr-430	42	2	b.	b.	NOUN
ftr-430	42	3	creeping	creep	VERB
ftr-430	42	4	towards	towards	ADP
ftr-430	42	5	taxing	tax	VERB
ftr-430	42	6	consumption	consumption	NOUN
ftr-430	42	7	.	.	PUNCT
ftr-430	42	8	.	.	PUNCT
ftr-430	42	9	.	.	PUNCT
ftr-430	42	10	.	.	PUNCT
ftr-430	42	11	.	.	PUNCT
ftr-430	42	12	.	.	PUNCT
ftr-430	42	13	.	.	PUNCT
ftr-430	42	14	.	.	PUNCT
ftr-430	42	15	.	.	PUNCT
ftr-430	42	16	.	.	PUNCT
ftr-430	42	17	.	.	PUNCT
ftr-430	43	1	.	.	PUNCT
ftr-430	44	1	341	341	NUM
ftr-430	44	2	viii	viii	NOUN
ftr-430	44	3	.	.	PUNCT
ftr-430	45	1	tax	tax	NOUN
ftr-430	45	2	competition	competition	NOUN
ftr-430	45	3	and	and	CCONJ
ftr-430	45	4	exemption	exemption	NOUN
ftr-430	45	5	.	.	PUNCT
ftr-430	45	6	.	.	PUNCT
ftr-430	45	7	.	.	PUNCT
ftr-430	46	1	.	.	PUNCT
ftr-430	46	2	.	.	PUNCT
ftr-430	47	1	.	.	PUNCT
ftr-430	47	2	.	.	PUNCT
ftr-430	48	1	.	.	PUNCT
ftr-430	48	2	.	.	PUNCT
ftr-430	49	1	.	.	PUNCT
ftr-430	49	2	.	.	PUNCT
ftr-430	50	1	.	.	PUNCT
ftr-430	50	2	.	.	PUNCT
ftr-430	51	1	.	.	PUNCT
ftr-430	51	2	.	.	PUNCT
ftr-430	52	1	.	.	PUNCT
ftr-430	52	2	.	.	PUNCT
ftr-430	53	1	.	.	PUNCT
ftr-430	54	1	.	.	PUNCT
ftr-430	55	1	341	341	NUM
ftr-430	55	2	a.	a.	NOUN
ftr-430	55	3	tax	tax	NOUN
ftr-430	55	4	competition	competition	NOUN
ftr-430	55	5	and	and	CCONJ
ftr-430	55	6	the	the	DET
ftr-430	55	7	incentive	incentive	NOUN
ftr-430	55	8	to	to	PART
ftr-430	55	9	invest	invest	VERB
ftr-430	55	10	abroad	abroad	ADV
ftr-430	55	11	.	.	PUNCT
ftr-430	55	12	.	.	PUNCT
ftr-430	55	13	.	.	PUNCT
ftr-430	56	1	342	342	NUM
ftr-430	56	2	b.	b.	NOUN
ftr-430	56	3	assistance	assistance	NOUN
ftr-430	56	4	to	to	ADP
ftr-430	56	5	poor	poor	ADJ
ftr-430	56	6	countries	country	NOUN
ftr-430	56	7	.	.	PUNCT
ftr-430	56	8	.	.	PUNCT
ftr-430	56	9	.	.	PUNCT
ftr-430	56	10	.	.	PUNCT
ftr-430	56	11	.	.	PUNCT
ftr-430	56	12	.	.	PUNCT
ftr-430	56	13	.	.	PUNCT
ftr-430	56	14	.	.	PUNCT
ftr-430	56	15	.	.	PUNCT
ftr-430	56	16	.	.	PUNCT
ftr-430	56	17	.	.	PUNCT
ftr-430	56	18	.	.	PUNCT
ftr-430	56	19	.	.	PUNCT
ftr-430	56	20	.	.	PUNCT
ftr-430	56	21	.	.	PUNCT
ftr-430	56	22	.	.	PUNCT
ftr-430	56	23	.	.	PUNCT
ftr-430	56	24	.	.	PUNCT
ftr-430	56	25	.	.	PUNCT
ftr-430	56	26	.	.	PUNCT
ftr-430	57	1	344	344	NUM
ftr-430	57	2	ix	ix	ADJ
ftr-430	57	3	.	.	PUNCT
ftr-430	58	1	enforcement	enforcement	NOUN
ftr-430	58	2	of	of	ADP
ftr-430	58	3	worldwide	worldwide	ADJ
ftr-430	58	4	taxation	taxation	NOUN
ftr-430	58	5	.	.	PUNCT
ftr-430	58	6	.	.	PUNCT
ftr-430	58	7	.	.	PUNCT
ftr-430	58	8	.	.	PUNCT
ftr-430	58	9	.	.	PUNCT
ftr-430	58	10	.	.	PUNCT
ftr-430	58	11	.	.	PUNCT
ftr-430	58	12	.	.	PUNCT
ftr-430	58	13	.	.	PUNCT
ftr-430	58	14	.	.	PUNCT
ftr-430	58	15	.	.	PUNCT
ftr-430	58	16	.	.	PUNCT
ftr-430	58	17	.	.	PUNCT
ftr-430	59	1	.	.	PUNCT
ftr-430	60	1	349	349	NUM
ftr-430	60	2	x.	x.	NOUN
ftr-430	60	3	concluding	conclude	VERB
ftr-430	60	4	observations	observation	NOUN
ftr-430	60	5	:	:	PUNCT
ftr-430	60	6	weighing	weigh	VERB
ftr-430	60	7	the	the	DET
ftr-430	60	8	factors	factor	NOUN
ftr-430	60	9	.	.	PUNCT
ftr-430	60	10	.	.	PUNCT
ftr-430	60	11	.	.	PUNCT
ftr-430	61	1	350	350	NUM
ftr-430	61	2	a.	a.	NOUN
ftr-430	61	3	why	why	SCONJ
ftr-430	61	4	not	not	PART
ftr-430	61	5	do	do	VERB
ftr-430	61	6	as	as	SCONJ
ftr-430	61	7	others	other	NOUN
ftr-430	61	8	do	do	VERB
ftr-430	61	9	?	?	PUNCT
ftr-430	61	10	.	.	PUNCT
ftr-430	61	11	.	.	PUNCT
ftr-430	61	12	.	.	PUNCT
ftr-430	61	13	.	.	PUNCT
ftr-430	61	14	.	.	PUNCT
ftr-430	61	15	.	.	PUNCT
ftr-430	61	16	.	.	PUNCT
ftr-430	61	17	.	.	PUNCT
ftr-430	61	18	.	.	PUNCT
ftr-430	61	19	.	.	PUNCT
ftr-430	61	20	.	.	PUNCT
ftr-430	61	21	.	.	PUNCT
ftr-430	61	22	.	.	PUNCT
ftr-430	61	23	.	.	PUNCT
ftr-430	61	24	.	.	PUNCT
ftr-430	61	25	.	.	PUNCT
ftr-430	61	26	.	.	PUNCT
ftr-430	61	27	.	.	PUNCT
ftr-430	61	28	.	.	PUNCT
ftr-430	61	29	.	.	PUNCT
ftr-430	61	30	.	.	PUNCT
ftr-430	62	1	350	350	NUM
ftr-430	62	2	b.	b.	PROPN
ftr-430	62	3	ending	end	VERB
ftr-430	62	4	deferral	deferral	NOUN
ftr-430	62	5	.	.	PUNCT
ftr-430	62	6	.	.	PUNCT
ftr-430	62	7	.	.	PUNCT
ftr-430	62	8	.	.	PUNCT
ftr-430	62	9	.	.	PUNCT
ftr-430	62	10	.	.	PUNCT
ftr-430	62	11	.	.	PUNCT
ftr-430	62	12	.	.	PUNCT
ftr-430	62	13	.	.	PUNCT
ftr-430	62	14	.	.	PUNCT
ftr-430	62	15	.	.	PUNCT
ftr-430	62	16	.	.	PUNCT
ftr-430	62	17	.	.	PUNCT
ftr-430	62	18	.	.	PUNCT
ftr-430	62	19	.	.	PUNCT
ftr-430	62	20	.	.	PUNCT
ftr-430	62	21	.	.	PUNCT
ftr-430	62	22	.	.	PUNCT
ftr-430	62	23	.	.	PUNCT
ftr-430	62	24	.	.	PUNCT
ftr-430	62	25	.	.	PUNCT
ftr-430	62	26	.	.	PUNCT
ftr-430	62	27	.	.	PUNCT
ftr-430	62	28	.	.	PUNCT
ftr-430	62	29	.	.	PUNCT
ftr-430	62	30	.	.	PUNCT
ftr-430	62	31	.	.	PUNCT
ftr-430	62	32	.	.	PUNCT
ftr-430	62	33	.	.	PUNCT
ftr-430	62	34	.	.	PUNCT
ftr-430	63	1	353	353	NUM
ftr-430	63	2	c.	c.	NOUN
ftr-430	63	3	the	the	DET
ftr-430	63	4	preferred	preferred	ADJ
ftr-430	63	5	alternative	alternative	NOUN
ftr-430	63	6	.	.	PUNCT
ftr-430	63	7	.	.	PUNCT
ftr-430	63	8	.	.	PUNCT
ftr-430	63	9	.	.	PUNCT
ftr-430	63	10	.	.	PUNCT
ftr-430	63	11	.	.	PUNCT
ftr-430	63	12	.	.	PUNCT
ftr-430	63	13	.	.	PUNCT
ftr-430	63	14	.	.	PUNCT
ftr-430	63	15	.	.	PUNCT
ftr-430	63	16	.	.	PUNCT
ftr-430	63	17	.	.	PUNCT
ftr-430	63	18	.	.	PUNCT
ftr-430	63	19	.	.	PUNCT
ftr-430	63	20	.	.	PUNCT
ftr-430	63	21	.	.	PUNCT
ftr-430	63	22	.	.	PUNCT
ftr-430	63	23	.	.	PUNCT
ftr-430	63	24	.	.	PUNCT
ftr-430	63	25	.	.	PUNCT
ftr-430	63	26	.	.	PUNCT
ftr-430	63	27	.	.	PUNCT
ftr-430	63	28	.	.	PUNCT
ftr-430	64	1	354	354	NUM
ftr-430	64	2	2001	2001	NUM
ftr-430	64	3	]	]	PUNCT
ftr-430	64	4	fairness	fairness	NOUN
ftr-430	64	5	in	in	ADP
ftr-430	64	6	international	international	ADJ
ftr-430	64	7	taxation	taxation	NOUN
ftr-430	64	8	301	301	NUM
ftr-430	64	9	1	1	NUM
ftr-430	64	10	.	.	PUNCT
ftr-430	65	1	the	the	DET
ftr-430	65	2	meaning	meaning	NOUN
ftr-430	65	3	of	of	ADP
ftr-430	65	4	ability	ability	NOUN
ftr-430	65	5	-	-	PUNCT
ftr-430	65	6	to	to	PART
ftr-430	65	7	-	-	PUNCT
ftr-430	65	8	pay	pay	NOUN
ftr-430	65	9	can	can	AUX
ftr-430	65	10	be	be	AUX
ftr-430	65	11	controversial	controversial	ADJ
ftr-430	65	12	at	at	ADP
ftr-430	65	13	the	the	DET
ftr-430	65	14	margins	margin	NOUN
ftr-430	65	15	.	.	PUNCT
ftr-430	66	1	for	for	ADP
ftr-430	66	2	example	example	NOUN
ftr-430	66	3	,	,	PUNCT
ftr-430	66	4	commentators	commentator	NOUN
ftr-430	66	5	often	often	ADV
ftr-430	66	6	refine	refine	VERB
ftr-430	66	7	the	the	DET
ftr-430	66	8	ability	ability	NOUN
ftr-430	66	9	-	-	PUNCT
ftr-430	66	10	to	to	ADP
ftr-430	66	11	-	-	PUNCT
ftr-430	66	12	pay	pay	VERB
ftr-430	66	13	fairness	fairness	NOUN
ftr-430	66	14	concept	concept	NOUN
ftr-430	66	15	by	by	ADP
ftr-430	66	16	subdividing	subdivide	VERB
ftr-430	66	17	it	it	PRON
ftr-430	66	18	into	into	ADP
ftr-430	66	19	a	a	DET
ftr-430	66	20	horizontal	horizontal	ADJ
ftr-430	66	21	equity	equity	NOUN
ftr-430	66	22	component	component	NOUN
ftr-430	66	23	(	(	PUNCT
ftr-430	66	24	taxpayers	taxpayer	NOUN
ftr-430	66	25	with	with	ADP
ftr-430	66	26	equal	equal	ADJ
ftr-430	66	27	incomes	income	NOUN
ftr-430	66	28	should	should	AUX
ftr-430	66	29	pay	pay	VERB
ftr-430	66	30	equal	equal	ADJ
ftr-430	66	31	amounts	amount	NOUN
ftr-430	66	32	of	of	ADP
ftr-430	66	33	tax	tax	NOUN
ftr-430	66	34	)	)	PUNCT
ftr-430	66	35	and	and	CCONJ
ftr-430	66	36	a	a	DET
ftr-430	66	37	vertical	vertical	ADJ
ftr-430	66	38	equity	equity	NOUN
ftr-430	66	39	component	component	NOUN
ftr-430	66	40	(	(	PUNCT
ftr-430	66	41	taxpayers	taxpayer	NOUN
ftr-430	66	42	with	with	ADP
ftr-430	66	43	unequal	unequal	ADJ
ftr-430	66	44	incomes	income	NOUN
ftr-430	66	45	should	should	AUX
ftr-430	66	46	pay	pay	VERB
ftr-430	66	47	amounts	amount	NOUN
ftr-430	66	48	of	of	ADP
ftr-430	66	49	tax	tax	NOUN
ftr-430	66	50	which	which	PRON
ftr-430	66	51	are	be	AUX
ftr-430	66	52	sufficiently	sufficiently	ADV
ftr-430	66	53	unequal	unequal	ADJ
ftr-430	66	54	to	to	ADP
ftr-430	66	55	fai	fai	PROPN
ftr-430	66	56	rly	rly	ADV
ftr-430	66	57	reflect	reflect	VERB
ftr-430	66	58	the	the	DET
ftr-430	66	59	differences	difference	NOUN
ftr-430	66	60	in	in	ADP
ftr-430	66	61	their	their	PRON
ftr-430	66	62	incomes	income	NOUN
ftr-430	66	63	)	)	PUNCT
ftr-430	66	64	.	.	PUNCT
ftr-430	67	1	see	see	VERB
ftr-430	67	2	david	david	PROPN
ftr-430	67	3	f.	f.	PROPN
ftr-430	67	4	bradford	bradford	PROPN
ftr-430	67	5	,	,	PUNCT
ftr-430	67	6	untangling	untangle	VERB
ftr-430	67	7	the	the	DET
ftr-430	67	8	income	income	NOUN
ftr-430	67	9	tax	tax	NOUN
ftr-430	67	10	150	150	NUM
ftr-430	67	11	-	-	SYM
ftr-430	67	12	53	53	NUM
ftr-430	67	13	(	(	PUNCT
ftr-430	67	14	1986	1986	NUM
ftr-430	67	15	)	)	PUNCT
ftr-430	67	16	;	;	PUNCT
ftr-430	67	17	joseph	joseph	PROPN
ftr-430	67	18	m.	m.	PROPN
ftr-430	67	19	dodge	dodge	PROPN
ftr-430	67	20	,	,	PUNCT
ftr-430	67	21	the	the	DET
ftr-430	67	22	logic	logic	NOUN
ftr-430	67	23	of	of	ADP
ftr-430	67	24	tax	tax	NOUN
ftr-430	67	25	88	88	NUM
ftr-430	67	26	(	(	PUNCT
ftr-430	67	27	1989	1989	NUM
ftr-430	67	28	)	)	PUNCT
ftr-430	67	29	;	;	PUNCT
ftr-430	67	30	michael	michael	PROPN
ftr-430	67	31	j.	j.	PROPN
ftr-430	67	32	graetz	graetz	PROPN
ftr-430	67	33	&	&	CCONJ
ftr-430	67	34	deborah	deborah	PROPN
ftr-430	67	35	h.	h.	PROPN
ftr-430	67	36	schenk	schenk	PROPN
ftr-430	67	37	,	,	PUNCT
ftr-430	67	38	federal	federal	ADJ
ftr-430	67	39	income	income	NOUN
ftr-430	67	40	taxation	taxation	NOUN
ftr-430	67	41	:	:	PUNCT
ftr-430	67	42	principles	principle	NOUN
ftr-430	67	43	and	and	CCONJ
ftr-430	67	44	policies	policy	NOUN
ftr-430	67	45	31	31	NUM
ftr-430	67	46	(	(	PUNCT
ftr-430	67	47	3d	3d	NUM
ftr-430	67	48	ed	ed	NOUN
ftr-430	67	49	.	.	PROPN
ftr-430	67	50	1995	1995	NUM
ftr-430	67	51	)	)	PUNCT
ftr-430	67	52	;	;	PUNCT
ftr-430	67	53	william	william	PROPN
ftr-430	67	54	a.	a.	PROPN
ftr-430	67	55	klein	klein	PROPN
ftr-430	67	56	,	,	PUNCT
ftr-430	67	57	policy	policy	NOUN
ftr-430	67	58	analysis	analysis	NOUN
ftr-430	67	59	of	of	ADP
ftr-430	67	60	the	the	DET
ftr-430	67	61	federal	federal	ADJ
ftr-430	67	62	income	income	NOUN
ftr-430	67	63	tax	tax	NOUN
ftr-430	67	64	7	7	NUM
ftr-430	67	65	(	(	PUNCT
ftr-430	67	66	1976	1976	NUM
ftr-430	67	67	)	)	PUNCT
ftr-430	67	68	;	;	PUNCT
ftr-430	67	69	joel	joel	PROPN
ftr-430	67	70	slemrod	slemrod	PROPN
ftr-430	67	71	&	&	CCONJ
ftr-430	67	72	jon	jon	PROPN
ftr-430	67	73	bakija	bakija	PROPN
ftr-430	67	74	,	,	PUNCT
ftr-430	67	75	taxing	tax	VERB
ftr-430	67	76	ourselves	ourselves	PRON
ftr-430	67	77	,	,	PUNCT
ftr-430	67	78	49	49	NUM
ftr-430	67	79	-	-	SYM
ftr-430	67	80	50	50	NUM
ftr-430	67	81	,	,	PUNCT
ftr-430	67	82	52	52	NUM
ftr-430	67	83	-	-	SYM
ftr-430	67	84	54	54	NUM
ftr-430	67	85	,	,	PUNCT
ftr-430	67	86	73	73	NUM
ftr-430	67	87	-	-	SYM
ftr-430	67	88	74	74	NUM
ftr-430	67	89	(	(	PUNCT
ftr-430	67	90	1996	1996	NUM
ftr-430	67	91	)	)	PUNCT
ftr-430	67	92	;	;	PUNCT
ftr-430	67	93	eric	eric	PROPN
ftr-430	67	94	m.	m.	PROPN
ftr-430	67	95	zolt	zolt	PROPN
ftr-430	67	96	,	,	PUNCT
ftr-430	67	97	the	the	DET
ftr-430	67	98	uneasy	uneasy	ADJ
ftr-430	67	99	case	case	NOUN
ftr-430	67	100	for	for	ADP
ftr-430	67	101	uniform	uniform	ADJ
ftr-430	67	102	taxation	taxation	NOUN
ftr-430	67	103	,	,	PUNCT
ftr-430	67	104	16	16	NUM
ftr-430	67	105	va	va	NOUN
ftr-430	67	106	.	.	PUNCT
ftr-430	67	107	tax	tax	PROPN
ftr-430	67	108	rev	rev	PROPN
ftr-430	67	109	.	.	PROPN
ftr-430	67	110	39	39	NUM
ftr-430	67	111	,	,	PUNCT
ftr-430	67	112	86	86	NUM
ftr-430	67	113	-	-	SYM
ftr-430	67	114	98	98	NUM
ftr-430	67	115	(	(	PUNCT
ftr-430	67	116	1996	1996	NUM
ftr-430	67	117	)	)	PUNCT
ftr-430	67	118	.	.	PUNCT
ftr-430	68	1	other	other	ADJ
ftr-430	68	2	commentators	commentator	NOUN
ftr-430	68	3	have	have	AUX
ftr-430	68	4	criticized	criticize	VERB
ftr-430	68	5	these	these	DET
ftr-430	68	6	refinements	refinement	NOUN
ftr-430	68	7	by	by	ADP
ftr-430	68	8	asserting	assert	VERB
ftr-430	68	9	that	that	SCONJ
ftr-430	68	10	horizontal	horizontal	ADJ
ftr-430	68	11	equity	equity	NOUN
ftr-430	68	12	has	have	VERB
ftr-430	68	13	no	no	DET
ftr-430	68	14	significance	significance	NOUN
ftr-430	68	15	as	as	ADP
ftr-430	68	16	a	a	DET
ftr-430	68	17	tax	tax	NOUN
ftr-430	68	18	policy	policy	NOUN
ftr-430	68	19	norm	norm	NOUN
ftr-430	68	20	separate	separate	ADJ
ftr-430	68	21	from	from	ADP
ftr-430	68	22	vertical	vertical	ADJ
ftr-430	68	23	equity	equity	NOUN
ftr-430	68	24	or	or	CCONJ
ftr-430	68	25	that	that	SCONJ
ftr-430	68	26	neither	neither	CCONJ
ftr-430	68	27	horizontal	horizontal	ADJ
ftr-430	68	28	nor	nor	CCONJ
ftr-430	68	29	vertical	vertical	ADJ
ftr-430	68	30	equity	equity	NOUN
ftr-430	68	31	has	have	VERB
ftr-430	68	32	any	any	DET
ftr-430	68	33	content	content	NOUN
ftr-430	68	34	that	that	PRON
ftr-430	68	35	is	be	AUX
ftr-430	68	36	independent	independent	ADJ
ftr-430	68	37	of	of	ADP
ftr-430	68	38	more	more	ADJ
ftr-430	68	39	general	general	ADJ
ftr-430	68	40	notions	notion	NOUN
ftr-430	68	41	regarding	regard	VERB
ftr-430	68	42	fundamental	fundamental	ADJ
ftr-430	68	43	fairness	fairness	NOUN
ftr-430	68	44	.	.	PUNCT
ftr-430	69	1	see	see	VERB
ftr-430	69	2	generally	generally	ADV
ftr-430	69	3	paul	paul	PROPN
ftr-430	69	4	r.	r.	PROPN
ftr-430	69	5	mcdaniel	mcdaniel	PROPN
ftr-430	69	6	&	&	CCONJ
ftr-430	69	7	james	james	PROPN
ftr-430	69	8	r.	r.	PROPN
ftr-430	69	9	repetti	repetti	PROPN
ftr-430	69	10	,	,	PUNCT
ftr-430	69	11	horizontal	horizontal	ADJ
ftr-430	69	12	and	and	CCONJ
ftr-430	69	13	vertical	vertical	ADJ
ftr-430	69	14	equity	equity	NOUN
ftr-430	69	15	:	:	PUNCT
ftr-430	69	16	the	the	DET
ftr-430	69	17	musgrave	musgrave	PROPN
ftr-430	69	18	/	/	SYM
ftr-430	69	19	kaplow	kaplow	PROPN
ftr-430	69	20	exchange	exchange	NOUN
ftr-430	69	21	,	,	PUNCT
ftr-430	69	22	1	1	NUM
ftr-430	69	23	fla	fla	NOUN
ftr-430	69	24	.	.	PUNCT
ftr-430	70	1	tax	tax	PROPN
ftr-430	70	2	rev	rev	PROPN
ftr-430	70	3	.	.	PROPN
ftr-430	70	4	607	607	NUM
ftr-430	70	5	(	(	PUNCT
ftr-430	70	6	1993	1993	NUM
ftr-430	70	7	)	)	PUNCT
ftr-430	70	8	;	;	PUNCT
ftr-430	70	9	louis	louis	PROPN
ftr-430	70	10	kaplow	kaplow	PROPN
ftr-430	70	11	,	,	PUNCT
ftr-430	70	12	a	a	DET
ftr-430	70	13	note	note	NOUN
ftr-430	70	14	on	on	ADP
ftr-430	70	15	horizontal	horizontal	ADJ
ftr-430	70	16	equity	equity	NOUN
ftr-430	70	17	,	,	PUNCT
ftr-430	70	18	1	1	NUM
ftr-430	70	19	fla	fla	NOUN
ftr-430	70	20	.	.	PUNCT
ftr-430	71	1	tax	tax	PROPN
ftr-430	71	2	rev	rev	PROPN
ftr-430	71	3	.	.	PROPN
ftr-430	71	4	191	191	NUM
ftr-430	71	5	(	(	PUNCT
ftr-430	71	6	1992	1992	NUM
ftr-430	71	7	)	)	PUNCT
ftr-430	71	8	;	;	PUNCT
ftr-430	71	9	richard	richard	PROPN
ftr-430	71	10	a.	a.	PROPN
ftr-430	71	11	musgrave	musgrave	PROPN
ftr-430	71	12	,	,	PUNCT
ftr-430	71	13	horizontal	horizontal	ADJ
ftr-430	71	14	equity	equity	NOUN
ftr-430	71	15	:	:	PUNCT
ftr-430	71	16	a	a	DET
ftr-430	71	17	further	further	ADJ
ftr-430	71	18	note	note	NOUN
ftr-430	71	19	,	,	PUNCT
ftr-430	71	20	1	1	NUM
ftr-430	71	21	fla	fla	NOUN
ftr-430	71	22	.	.	PUNCT
ftr-430	72	1	tax	tax	PROPN
ftr-430	72	2	rev	rev	PROPN
ftr-430	72	3	.	.	PROPN
ftr-430	72	4	354	354	NUM
ftr-430	72	5	(	(	PUNCT
ftr-430	72	6	1993	1993	NUM
ftr-430	72	7	)	)	PUNCT
ftr-430	72	8	;	;	PUNCT
ftr-430	72	9	louis	louis	PROPN
ftr-430	72	10	kaplow	kaplow	PROPN
ftr-430	72	11	,	,	PUNCT
ftr-430	72	12	horizontal	horizontal	ADJ
ftr-430	72	13	equity	equity	NOUN
ftr-430	72	14	:	:	PUNCT
ftr-430	72	15	measures	measure	NOUN
ftr-430	72	16	in	in	ADP
ftr-430	72	17	search	search	NOUN
ftr-430	72	18	of	of	ADP
ftr-430	72	19	a	a	DET
ftr-430	72	20	principle	principle	NOUN
ftr-430	72	21	,	,	PUNCT
ftr-430	72	22	42	42	NUM
ftr-430	72	23	nat’l	nat’l	NOUN
ftr-430	72	24	tax	tax	NOUN
ftr-430	72	25	j.	j.	PROPN
ftr-430	72	26	139	139	NUM
ftr-430	72	27	(	(	PUNCT
ftr-430	72	28	1989	1989	NUM
ftr-430	72	29	)	)	PUNCT
ftr-430	72	30	;	;	PUNCT
ftr-430	72	31	richard	richard	PROPN
ftr-430	72	32	a.	a.	PROPN
ftr-430	72	33	musgrave	musgrave	PROPN
ftr-430	72	34	,	,	PUNCT
ftr-430	72	35	horizontal	horizontal	ADJ
ftr-430	72	36	equity	equity	NOUN
ftr-430	72	37	,	,	PUNCT
ftr-430	72	38	once	once	ADV
ftr-430	72	39	more	more	ADJ
ftr-430	72	40	,	,	PUNCT
ftr-430	72	41	43	43	NUM
ftr-430	72	42	nat’l	nat’l	NOUN
ftr-430	72	43	tax	tax	NOUN
ftr-430	72	44	j.	j.	PROPN
ftr-430	72	45	113	113	NUM
ftr-430	72	46	(	(	PUNCT
ftr-430	72	47	1990	1990	NUM
ftr-430	72	48	)	)	PUNCT
ftr-430	72	49	.	.	PUNCT
ftr-430	73	1	there	there	PRON
ftr-430	73	2	has	have	AUX
ftr-430	73	3	also	also	ADV
ftr-430	73	4	been	be	AUX
ftr-430	73	5	disagreement	disagreement	ADJ
ftr-430	73	6	regarding	regard	VERB
ftr-430	73	7	nuances	nuance	NOUN
ftr-430	73	8	of	of	ADP
ftr-430	73	9	the	the	DET
ftr-430	73	10	ab	ab	PROPN
ftr-430	73	11	ility	ility	PROPN
ftr-430	73	12	-	-	PUNCT
ftr-430	73	13	to	to	ADP
ftr-430	73	14	-	-	PUNCT
ftr-430	73	15	pay	pay	NOUN
ftr-430	73	16	concept	concept	NOUN
ftr-430	73	17	,	,	PUNCT
ftr-430	73	18	such	such	ADJ
ftr-430	73	19	as	as	ADP
ftr-430	73	20	the	the	DET
ftr-430	73	21	proper	proper	ADJ
ftr-430	73	22	handling	handling	NOUN
ftr-430	73	23	of	of	ADP
ftr-430	73	24	psychic	psychic	ADJ
ftr-430	73	25	income	income	NOUN
ftr-430	73	26	,	,	PUNCT
ftr-430	73	27	leisure	leisure	NOUN
ftr-430	73	28	and	and	CCONJ
ftr-430	73	29	underachievement	underachievement	NOUN
ftr-430	73	30	.	.	PUNCT
ftr-430	74	1	see	see	VERB
ftr-430	74	2	staff	staff	NOUN
ftr-430	74	3	of	of	ADP
ftr-430	74	4	joint	joint	ADJ
ftr-430	74	5	comm	comm	NOUN
ftr-430	74	6	.	.	PUNCT
ftr-430	75	1	on	on	ADP
ftr-430	75	2	taxation	taxation	NOUN
ftr-430	75	3	,	,	PUNCT
ftr-430	75	4	impact	impact	NOUN
ftr-430	75	5	on	on	ADP
ftr-430	75	6	individuals	individual	NOUN
ftr-430	75	7	and	and	CCONJ
ftr-430	75	8	families	family	NOUN
ftr-430	75	9	of	of	ADP
ftr-430	75	10	replacing	replace	VERB
ftr-430	75	11	the	the	DET
ftr-430	75	12	federal	federal	ADJ
ftr-430	75	13	income	income	NOUN
ftr-430	75	14	tax	tax	NOUN
ftr-430	75	15	(	(	PUNCT
ftr-430	75	16	jcs-8	jcs-8	NOUN
ftr-430	75	17	-	-	PUNCT
ftr-430	75	18	97	97	NUM
ftr-430	75	19	)	)	PUNCT
ftr-430	75	20	,	,	PUNCT
ftr-430	75	21	at	at	ADP
ftr-430	75	22	§	§	PROPN
ftr-430	75	23	iv.b.3	iv.b.3	NOUN
ftr-430	75	24	(	(	PUNCT
ftr-430	75	25	comm	comm	NOUN
ftr-430	75	26	.	.	PUNCT
ftr-430	75	27	print	print	NOUN
ftr-430	75	28	1997	1997	NUM
ftr-430	75	29	)	)	PUNCT
ftr-430	75	30	;	;	PUNCT
ftr-430	75	31	zolt	zolt	PROPN
ftr-430	75	32	,	,	PUNCT
ftr-430	75	33	supra	supra	PROPN
ftr-430	75	34	,	,	PUNCT
ftr-430	75	35	at	at	ADP
ftr-430	75	36	89	89	NUM
ftr-430	75	37	-	-	SYM
ftr-430	75	38	101	101	NUM
ftr-430	75	39	;	;	PUNCT
ftr-430	75	40	see	see	VERB
ftr-430	75	41	also	also	ADV
ftr-430	75	42	barbara	barbara	PROPN
ftr-430	75	43	h.	h.	PROPN
ftr-430	75	44	fried	fried	PROPN
ftr-430	75	45	,	,	PUNCT
ftr-430	75	46	the	the	DET
ftr-430	75	47	puzzling	puzzle	VERB
ftr-430	75	48	case	case	NOUN
ftr-430	75	49	for	for	ADP
ftr-430	75	50	proportionate	proportionate	ADJ
ftr-430	75	51	taxation	taxation	NOUN
ftr-430	75	52	,	,	PUNCT
ftr-430	75	53	2	2	NUM
ftr-430	75	54	chapman	chapman	PROPN
ftr-430	75	55	l.	l.	PROPN
ftr-430	75	56	rev	rev	PROPN
ftr-430	75	57	.	.	PROPN
ftr-430	75	58	157	157	NUM
ftr-430	75	59	,	,	PUNCT
ftr-430	75	60	182	182	NUM
ftr-430	75	61	-	-	SYM
ftr-430	75	62	83	83	NUM
ftr-430	75	63	(	(	PUNCT
ftr-430	75	64	1999	1999	NUM
ftr-430	75	65	)	)	PUNCT
ftr-430	75	66	.	.	PUNCT
ftr-430	76	1	nevertheless	nevertheless	ADV
ftr-430	76	2	,	,	PUNCT
ftr-430	76	3	administrability	administrability	NOUN
ftr-430	76	4	considerations	consideration	NOUN
ftr-430	76	5	have	have	AUX
ftr-430	76	6	led	lead	VERB
ftr-430	76	7	to	to	ADP
ftr-430	76	8	a	a	DET
ftr-430	76	9	u.s	u.s	PROPN
ftr-430	76	10	.	.	PROPN
ftr-430	76	11	tax	tax	NOUN
ftr-430	76	12	policy	policy	NOUN
ftr-430	76	13	consensus	consensus	NOUN
ftr-430	76	14	that	that	SCONJ
ftr-430	76	15	presumptive	presumptive	ADJ
ftr-430	76	16	fairness	fairness	NOUN
ftr-430	76	17	within	within	ADP
ftr-430	76	18	an	an	DET
ftr-430	76	19	income	income	NOUN
ftr-430	76	20	tax	tax	NOUN
ftr-430	76	21	regime	regime	NOUN
ftr-430	76	22	requires	require	VERB
ftr-430	76	23	taxpayers	taxpayer	NOUN
ftr-430	76	24	with	with	ADP
ftr-430	76	25	larger	large	ADJ
ftr-430	76	26	net	net	ADJ
ftr-430	76	27	incomes	income	NOUN
ftr-430	76	28	in	in	ADP
ftr-430	76	29	a	a	DET
ftr-430	76	30	given	give	VERB
ftr-430	76	31	year	year	NOUN
ftr-430	76	32	to	to	PART
ftr-430	76	33	generally	generally	ADV
ftr-430	76	34	pay	pay	VERB
ftr-430	76	35	more	more	ADJ
ftr-430	76	36	tax	tax	NOUN
ftr-430	76	37	than	than	ADP
ftr-430	76	38	those	those	PRON
ftr-430	76	39	who	who	PRON
ftr-430	76	40	have	have	VERB
ftr-430	76	41	smaller	small	ADJ
ftr-430	76	42	net	net	ADJ
ftr-430	76	43	incomes	income	NOUN
ftr-430	76	44	in	in	ADP
ftr-430	76	45	the	the	DET
ftr-430	76	46	same	same	ADJ
ftr-430	76	47	year	year	NOUN
ftr-430	76	48	.	.	PUNCT
ftr-430	77	1	this	this	DET
ftr-430	77	2	consensus	consensus	NOUN
ftr-430	77	3	also	also	ADV
ftr-430	77	4	holds	hold	VERB
ftr-430	77	5	that	that	SCONJ
ftr-430	77	6	when	when	SCONJ
ftr-430	77	7	comparing	compare	VERB
ftr-430	77	8	net	net	ADJ
ftr-430	77	9	incomes	income	NOUN
ftr-430	77	10	for	for	ADP
ftr-430	77	11	ability	ability	NOUN
ftr-430	77	12	-	-	PUNCT
ftr-430	77	13	to	to	ADP
ftr-430	77	14	-	-	PUNCT
ftr-430	77	15	pay	pay	NOUN
ftr-430	77	16	purposes	purpose	NOUN
ftr-430	77	17	,	,	PUNCT
ftr-430	77	18	items	item	NOUN
ftr-430	77	19	that	that	PRON
ftr-430	77	20	can	can	AUX
ftr-430	77	21	not	not	PART
ftr-430	77	22	be	be	AUX
ftr-430	77	23	feasibly	feasibly	ADV
ftr-430	77	24	measured	measure	VERB
ftr-430	77	25	(	(	PUNCT
ftr-430	77	26	e.g.	e.g.	ADV
ftr-430	77	27	,	,	PUNCT
ftr-430	77	28	leisure	leisure	NOUN
ftr-430	77	29	and	and	CCONJ
ftr-430	77	30	forgone	forgone	ADJ
ftr-430	77	31	opportunities	opportunity	NOUN
ftr-430	77	32	)	)	PUNCT
ftr-430	77	33	are	be	AUX
ftr-430	77	34	omitted	omit	VERB
ftr-430	77	35	.	.	PUNCT
ftr-430	78	1	see	see	VERB
ftr-430	78	2	u.s	u.s	PROPN
ftr-430	78	3	.	.	PROPN
ftr-430	78	4	treas	treas	PROPN
ftr-430	78	5	.	.	PUNCT
ftr-430	79	1	dep’t	dep’t	PROPN
ftr-430	79	2	,	,	PUNCT
ftr-430	79	3	blueprints	blueprint	NOUN
ftr-430	79	4	for	for	ADP
ftr-430	79	5	basic	basic	ADJ
ftr-430	79	6	tax	tax	NOUN
ftr-430	79	7	reform	reform	NOUN
ftr-430	79	8	3	3	NUM
ftr-430	79	9	,	,	PUNCT
ftr-430	79	10	159	159	NUM
ftr-430	79	11	-	-	SYM
ftr-430	79	12	62	62	NUM
ftr-430	79	13	(	(	PUNCT
ftr-430	79	14	1977	1977	NUM
ftr-430	79	15	)	)	PUNCT
ftr-430	80	1	[	[	X
ftr-430	80	2	hereinafter	hereinafter	NOUN
ftr-430	80	3	u.s	u.s	PROPN
ftr-430	80	4	.	.	PROPN
ftr-430	80	5	treas	treas	PROPN
ftr-430	80	6	.	.	PUNCT
ftr-430	81	1	dep’t	dep’t	NOUN
ftr-430	81	2	,	,	PUNCT
ftr-430	81	3	bluepr	bluepr	ADJ
ftr-430	81	4	ints	int	NOUN
ftr-430	81	5	]	]	PUNCT
ftr-430	81	6	;	;	PUNCT
ftr-430	81	7	1	1	NUM
ftr-430	81	8	u.s	u.s	PROPN
ftr-430	81	9	.	.	PROPN
ftr-430	81	10	treas	treas	PROPN
ftr-430	81	11	.	.	PUNCT
ftr-430	82	1	dep’t	dep’t	PROPN
ftr-430	82	2	,	,	PUNCT
ftr-430	82	3	tax	tax	NOUN
ftr-430	82	4	reform	reform	NOUN
ftr-430	82	5	for	for	ADP
ftr-430	82	6	fairness	fairness	NOUN
ftr-430	82	7	,	,	PUNCT
ftr-430	82	8	simplicity	simplicity	NOUN
ftr-430	82	9	,	,	PUNCT
ftr-430	82	10	and	and	CCONJ
ftr-430	82	11	economic	economic	ADJ
ftr-430	82	12	growth	growth	NOUN
ftr-430	82	13	,	,	PUNCT
ftr-430	82	14	14	14	NUM
ftr-430	82	15	-	-	SYM
ftr-430	82	16	15	15	NUM
ftr-430	82	17	,	,	PUNCT
ftr-430	82	18	37	37	NUM
ftr-430	82	19	-	-	SYM
ftr-430	82	20	42	42	NUM
ftr-430	82	21	(	(	PUNCT
ftr-430	82	22	1984	1984	NUM
ftr-430	82	23	)	)	PUNCT
ftr-430	83	1	[	[	X
ftr-430	83	2	hereinafter	hereinafter	NOUN
ftr-430	83	3	u.s	u.s	PROPN
ftr-430	83	4	.	.	PROPN
ftr-430	83	5	treas	treas	PROPN
ftr-430	83	6	.	.	PUNCT
ftr-430	83	7	dep’t	dep’t	PROPN
ftr-430	83	8	,	,	PUNCT
ftr-430	83	9	tax	tax	NOUN
ftr-430	83	10	reform	reform	NOUN
ftr-430	83	11	]	]	X
ftr-430	83	12	;	;	PUNCT
ftr-430	83	13	walter	walter	PROPN
ftr-430	83	14	j.	j.	PROPN
ftr-430	83	15	blum	blum	PROPN
ftr-430	83	16	&	&	CCONJ
ftr-430	83	17	harry	harry	PROPN
ftr-430	83	18	kalven	kalven	PROPN
ftr-430	83	19	,	,	PUNCT
ftr-430	83	20	jr	jr	PROPN
ftr-430	83	21	.	.	PROPN
ftr-430	83	22	,	,	PUNCT
ftr-430	83	23	the	the	DET
ftr-430	83	24	uneasy	uneasy	ADJ
ftr-430	83	25	case	case	NOUN
ftr-430	83	26	for	for	ADP
ftr-430	83	27	progress	progress	NOUN
ftr-430	83	28	i	i	PRON
ftr-430	83	29	ve	ve	VERB
ftr-430	83	30	taxation	taxation	NOUN
ftr-430	83	31	64	64	NUM
ftr-430	83	32	(	(	PUNCT
ftr-430	83	33	1953	1953	NUM
ftr-430	83	34	)	)	PUNCT
ftr-430	83	35	;	;	PUNCT
ftr-430	83	36	bradford	bradford	NOUN
ftr-430	83	37	,	,	PUNCT
ftr-430	83	38	supra	supra	PROPN
ftr-430	83	39	,	,	PUNCT
ftr-430	83	40	at	at	ADP
ftr-430	83	41	16	16	NUM
ftr-430	83	42	-	-	SYM
ftr-430	83	43	19	19	NUM
ftr-430	83	44	,	,	PUNCT
ftr-430	83	45	155	155	NUM
ftr-430	83	46	-	-	SYM
ftr-430	83	47	56	56	NUM
ftr-430	83	48	;	;	PUNCT
ftr-430	83	49	graetz	graetz	PROPN
ftr-430	83	50	&	&	CCONJ
ftr-430	83	51	schenk	schenk	PROPN
ftr-430	83	52	,	,	PUNCT
ftr-430	83	53	supra	supra	PROPN
ftr-430	83	54	,	,	PUNCT
ftr-430	83	55	at	at	ADP
ftr-430	83	56	31	31	NUM
ftr-430	83	57	;	;	PUNCT
ftr-430	83	58	william	william	PROPN
ftr-430	83	59	a.	a.	PROPN
ftr-430	83	60	klein	klein	PROPN
ftr-430	83	61	,	,	PUNCT
ftr-430	83	62	joseph	joseph	PROPN
ftr-430	83	63	bankman	bankman	PROPN
ftr-430	83	64	&	&	CCONJ
ftr-430	83	65	daniel	daniel	PROPN
ftr-430	83	66	shaviro	shaviro	PROPN
ftr-430	83	67	,	,	PUNCT
ftr-430	83	68	federal	federal	ADJ
ftr-430	83	69	income	income	NOUN
ftr-430	83	70	taxation	taxation	NOUN
ftr-430	83	71	7	7	NUM
ftr-430	83	72	-	-	SYM
ftr-430	83	73	9	9	NUM
ftr-430	83	74	(	(	PUNCT
ftr-430	83	75	12th	12th	NOUN
ftr-430	83	76	ed	ed	NOUN
ftr-430	83	77	.	.	PROPN
ftr-430	83	78	2000	2000	NUM
ftr-430	83	79	)	)	PUNCT
ftr-430	83	80	;	;	PUNCT
ftr-430	83	81	vada	vada	PROPN
ftr-430	83	82	waters	waters	PROPN
ftr-430	83	83	lindsey	lindsey	PROPN
ftr-430	83	84	,	,	PUNCT
ftr-430	83	85	the	the	DET
ftr-430	83	86	widening	widen	VERB
ftr-430	83	87	gap	gap	NOUN
ftr-430	83	88	under	under	ADP
ftr-430	83	89	the	the	DET
ftr-430	83	90	internal	internal	ADJ
ftr-430	83	91	revenue	revenue	NOUN
ftr-430	83	92	code	code	NOUN
ftr-430	83	93	:	:	PUNCT
ftr-430	83	94	the	the	DET
ftr-430	83	95	need	need	NOUN
ftr-430	83	96	for	for	ADP
ftr-430	83	97	renewed	renew	VERB
ftr-430	83	98	progressivity	progressivity	NOUN
ftr-430	83	99	,	,	PUNCT
ftr-430	83	100	5	5	NUM
ftr-430	83	101	fla	fla	NOUN
ftr-430	83	102	.	.	PUNCT
ftr-430	84	1	tax	tax	PROPN
ftr-430	84	2	rev	rev	PROPN
ftr-430	84	3	.	.	PROPN
ftr-430	84	4	1	1	NUM
ftr-430	84	5	,	,	PUNCT
ftr-430	84	6	3	3	NUM
ftr-430	84	7	,	,	PUNCT
ftr-430	84	8	7	7	NUM
ftr-430	84	9	-	-	SYM
ftr-430	84	10	8	8	NUM
ftr-430	84	11	,	,	PUNCT
ftr-430	84	12	39	39	NUM
ftr-430	84	13	-	-	SYM
ftr-430	84	14	40	40	NUM
ftr-430	84	15	(	(	PUNCT
ftr-430	84	16	2001	2001	NUM
ftr-430	84	17	)	)	PUNCT
ftr-430	84	18	;	;	PUNCT
ftr-430	84	19	herbert	herbert	PROPN
ftr-430	84	20	a.	a.	PROPN
ftr-430	84	21	ste	ste	PROPN
ftr-430	84	22	in	in	ADP
ftr-430	84	23	,	,	PUNCT
ftr-430	84	24	what	what	PRON
ftr-430	84	25	’s	’	VERB
ftr-430	84	26	wrong	wrong	ADJ
ftr-430	84	27	with	with	ADP
ftr-430	84	28	the	the	DET
ftr-430	84	29	federal	federal	ADJ
ftr-430	84	30	tax	tax	NOUN
ftr-430	84	31	system	system	NOUN
ftr-430	84	32	,	,	PUNCT
ftr-430	84	33	in	in	ADP
ftr-430	84	34	1	1	NUM
ftr-430	84	35	house	house	NOUN
ftr-430	84	36	comm	comm	NOUN
ftr-430	84	37	.	.	PUNCT
ftr-430	85	1	on	on	ADP
ftr-430	85	2	ways	way	NOUN
ftr-430	85	3	and	and	CCONJ
ftr-430	85	4	means	mean	NOUN
ftr-430	85	5	,	,	PUNCT
ftr-430	85	6	tax	tax	NOUN
ftr-430	85	7	revision	revision	NOUN
ftr-430	85	8	compendium	compendium	NOUN
ftr-430	85	9	107	107	NUM
ftr-430	85	10	,	,	PUNCT
ftr-430	85	11	110	110	NUM
ftr-430	85	12	-	-	SYM
ftr-430	85	13	14	14	NUM
ftr-430	85	14	(	(	PUNCT
ftr-430	85	15	comm	comm	NOUN
ftr-430	85	16	.	.	PUNCT
ftr-430	86	1	print	print	NOUN
ftr-430	86	2	1959	1959	NUM
ftr-430	86	3	)	)	PUNCT
ftr-430	87	1	[	[	X
ftr-430	87	2	hereinafter	hereinafter	NOUN
ftr-430	87	3	house	house	NOUN
ftr-430	87	4	comm	comm	NOUN
ftr-430	87	5	.	.	PUNCT
ftr-430	88	1	compendium	compendium	NOUN
ftr-430	88	2	]	]	X
ftr-430	88	3	.	.	PUNCT
ftr-430	89	1	we	we	PRON
ftr-430	89	2	have	have	AUX
ftr-430	89	3	made	make	VERB
ftr-430	89	4	the	the	DET
ftr-430	89	5	theoretical	theoretical	ADJ
ftr-430	89	6	disagreements	disagreement	NOUN
ftr-430	89	7	over	over	ADP
ftr-430	89	8	vertical	vertical	ADJ
ftr-430	89	9	equity	equity	PROPN
ftr-430	89	10	,	,	PUNCT
ftr-430	89	11	horizontal	horizontal	ADJ
ftr-430	89	12	equity	equity	NOUN
ftr-430	89	13	and	and	CCONJ
ftr-430	89	14	other	other	ADJ
ftr-430	89	15	refinements	refinement	NOUN
ftr-430	89	16	and	and	CCONJ
ftr-430	89	17	nuances	nuance	NOUN
ftr-430	89	18	of	of	ADP
ftr-430	89	19	the	the	DET
ftr-430	89	20	ability	ability	NOUN
ftr-430	89	21	-	-	PUNCT
ftr-430	89	22	to	to	ADP
ftr-430	89	23	-	-	PUNCT
ftr-430	89	24	pay	pay	VERB
ftr-430	89	25	concept	concept	NOUN
ftr-430	89	26	irrelevant	irrelevant	ADJ
ftr-430	89	27	to	to	ADP
ftr-430	89	28	this	this	DET
ftr-430	89	29	article	article	NOUN
ftr-430	89	30	by	by	ADP
ftr-430	89	31	adopting	adopt	VERB
ftr-430	89	32	the	the	DET
ftr-430	89	33	preceding	precede	VERB
ftr-430	89	34	consensus	consensus	NOUN
ftr-430	89	35	ability	ability	NOUN
ftr-430	89	36	-	-	PUNCT
ftr-430	89	37	to	to	ADP
ftr-430	89	38	-	-	PUNCT
ftr-430	89	39	pay	pay	VERB
ftr-430	89	40	concept	concept	NOUN
ftr-430	89	41	.	.	PUNCT
ftr-430	90	1	our	our	PRON
ftr-430	90	2	analytical	analytical	ADJ
ftr-430	90	3	approach	approach	NOUN
ftr-430	90	4	also	also	ADV
ftr-430	90	5	uncouples	uncouple	VERB
ftr-430	90	6	the	the	DET
ftr-430	90	7	ability	ability	NOUN
ftr-430	90	8	-	-	PUNCT
ftr-430	90	9	to	to	ADP
ftr-430	90	10	-	-	PUNCT
ftr-430	90	11	pay	pay	VERB
ftr-430	90	12	concept	concept	NOUN
ftr-430	90	13	from	from	ADP
ftr-430	90	14	the	the	PRON
ftr-430	90	15	i	i	PROPN
ftr-430	90	16	ssues	ssue	VERB
ftr-430	90	17	of	of	ADP
ftr-430	90	18	whether	whether	SCONJ
ftr-430	90	19	the	the	DET
ftr-430	90	20	federal	federal	ADJ
ftr-430	90	21	income	income	NOUN
ftr-430	90	22	t	t	PROPN
ftr-430	90	23	ax	ax	NOUN
ftr-430	90	24	shou	shou	PROPN
ftr-430	90	25	ld	ld	PROPN
ftr-430	90	26	employ	employ	VERB
ftr-430	90	27	progressive	progressive	ADJ
ftr-430	90	28	rates	rate	NOUN
ftr-430	90	29	and	and	CCONJ
ftr-430	90	30	if	if	SCONJ
ftr-430	90	31	so	so	ADV
ftr-430	90	32	,	,	PUNCT
ftr-430	90	33	how	how	SCONJ
ftr-430	90	34	progressive	progressive	ADJ
ftr-430	90	35	they	they	PRON
ftr-430	90	36	should	should	AUX
ftr-430	90	37	be	be	AUX
ftr-430	90	38	.	.	PUNCT
ftr-430	91	1	see	see	VERB
ftr-430	91	2	infra	infra	NOUN
ftr-430	91	3	note	note	VERB
ftr-430	91	4	27	27	NUM
ftr-430	91	5	.	.	PUNCT
ftr-430	92	1	i.	i.	PROPN
ftr-430	92	2	introduction	introduction	NOUN
ftr-430	92	3	the	the	DET
ftr-430	92	4	ability	ability	NOUN
ftr-430	92	5	-	-	PUNCT
ftr-430	92	6	to	to	ADP
ftr-430	92	7	-	-	PUNCT
ftr-430	92	8	pay	pay	NOUN
ftr-430	92	9	fairness	fairness	NOUN
ftr-430	92	10	concept1	concept1	NOUN
ftr-430	92	11	is	be	AUX
ftr-430	92	12	a	a	DET
ftr-430	92	13	key	key	ADJ
ftr-430	92	14	factor	factor	NOUN
ftr-430	92	15	underlying	underlie	VERB
ftr-430	92	16	the	the	DET
ftr-430	92	17	historic	historic	ADJ
ftr-430	92	18	u.s	u.s	PROPN
ftr-430	92	19	.	.	PROPN
ftr-430	92	20	policy	policy	NOUN
ftr-430	92	21	of	of	ADP
ftr-430	92	22	relying	rely	VERB
ftr-430	92	23	principally	principally	ADV
ftr-430	92	24	on	on	ADP
ftr-430	92	25	the	the	DET
ftr-430	92	26	income	income	NOUN
ftr-430	92	27	tax	tax	NOUN
ftr-430	92	28	to	to	PART
ftr-430	92	29	finance	finance	VERB
ftr-430	92	30	federal	federal	ADJ
ftr-430	92	31	302	302	NUM
ftr-430	92	32	florida	florida	PROPN
ftr-430	92	33	tax	tax	NOUN
ftr-430	92	34	review	review	NOUN
ftr-430	92	35	[	[	X
ftr-430	92	36	vol	vol	NOUN
ftr-430	92	37	.	.	PUNCT
ftr-430	93	1	5:4	5:4	NUM
ftr-430	93	2	2	2	NUM
ftr-430	93	3	.	.	PUNCT
ftr-430	93	4	as	as	SCONJ
ftr-430	93	5	stated	state	VERB
ftr-430	93	6	by	by	ADP
ftr-430	93	7	one	one	NUM
ftr-430	93	8	commentator	commentator	NOUN
ftr-430	93	9	:	:	PUNCT
ftr-430	93	10	in	in	ADP
ftr-430	93	11	the	the	DET
ftr-430	93	12	united	united	PROPN
ftr-430	93	13	states	states	PROPN
ftr-430	93	14	,	,	PUNCT
ftr-430	93	15	consumption	consumption	NOUN
ftr-430	93	16	taxes	taxis	NOUN
ftr-430	93	17	account	account	VERB
ftr-430	93	18	for	for	ADP
ftr-430	93	19	only	only	ADV
ftr-430	93	20	about	about	ADV
ftr-430	93	21	17	17	NUM
ftr-430	93	22	percent	percent	NOUN
ftr-430	93	23	of	of	ADP
ftr-430	93	24	total	total	ADJ
ftr-430	93	25	federal	federal	ADJ
ftr-430	93	26	,	,	PUNCT
ftr-430	93	27	state	state	NOUN
ftr-430	93	28	and	and	CCONJ
ftr-430	93	29	local	local	ADJ
ftr-430	93	30	revenues	revenue	NOUN
ftr-430	93	31	–	–	PUNCT
ftr-430	93	32	compared	compare	VERB
ftr-430	93	33	to	to	ADP
ftr-430	93	34	an	an	DET
ftr-430	93	35	average	average	NOUN
ftr-430	93	36	of	of	ADP
ftr-430	93	37	30	30	NUM
ftr-430	93	38	percent	percent	NOUN
ftr-430	93	39	for	for	ADP
ftr-430	93	40	oecd	oecd	PROPN
ftr-430	93	41	member	member	NOUN
ftr-430	93	42	countries	country	NOUN
ftr-430	93	43	–	–	PUNCT
ftr-430	93	44	and	and	CCONJ
ftr-430	93	45	the	the	DET
ftr-430	93	46	u.s	u.s	PROPN
ftr-430	93	47	.	.	PROPN
ftr-430	93	48	federal	federal	PROPN
ftr-430	93	49	government	government	NOUN
ftr-430	93	50	’s	’s	PART
ftr-430	93	51	share	share	NOUN
ftr-430	93	52	of	of	ADP
ftr-430	93	53	that	that	PRON
ftr-430	93	54	is	be	AUX
ftr-430	93	55	quite	quite	ADV
ftr-430	93	56	small	small	ADJ
ftr-430	93	57	.	.	PUNCT
ftr-430	94	1	less	less	ADJ
ftr-430	94	2	than	than	ADP
ftr-430	94	3	5	5	NUM
ftr-430	94	4	percent	percent	NOUN
ftr-430	94	5	of	of	ADP
ftr-430	94	6	federal	federal	ADJ
ftr-430	94	7	revenues	revenue	NOUN
ftr-430	94	8	come	come	VERB
ftr-430	94	9	from	from	ADP
ftr-430	94	10	excise	excise	NOUN
ftr-430	94	11	taxes	taxis	NOUN
ftr-430	94	12	on	on	ADP
ftr-430	94	13	specific	specific	ADJ
ftr-430	94	14	kinds	kind	NOUN
ftr-430	94	15	of	of	ADP
ftr-430	94	16	consumption	consumption	NOUN
ftr-430	94	17	,	,	PUNCT
ftr-430	94	18	and	and	CCONJ
ftr-430	94	19	the	the	DET
ftr-430	94	20	federal	federal	ADJ
ftr-430	94	21	government	government	NOUN
ftr-430	94	22	has	have	VERB
ftr-430	94	23	no	no	DET
ftr-430	94	24	broad	broad	ADV
ftr-430	94	25	-	-	PUNCT
ftr-430	94	26	based	base	VERB
ftr-430	94	27	tax	tax	NOUN
ftr-430	94	28	on	on	ADP
ftr-430	94	29	consumption	consumption	NOUN
ftr-430	94	30	.	.	PUNCT
ftr-430	95	1	michael	michael	PROPN
ftr-430	95	2	j.	j.	PROPN
ftr-430	95	3	graetz	graetz	PROPN
ftr-430	95	4	,	,	PUNCT
ftr-430	95	5	the	the	DET
ftr-430	95	6	u.s	u.s	PROPN
ftr-430	95	7	.	.	PROPN
ftr-430	95	8	income	income	NOUN
ftr-430	95	9	tax	tax	NOUN
ftr-430	95	10	:	:	PUNCT
ftr-430	95	11	what	what	PRON
ftr-430	95	12	it	it	PRON
ftr-430	95	13	is	be	AUX
ftr-430	95	14	,	,	PUNCT
ftr-430	95	15	how	how	SCONJ
ftr-430	95	16	it	it	PRON
ftr-430	95	17	got	get	VERB
ftr-430	95	18	that	that	DET
ftr-430	95	19	way	way	NOUN
ftr-430	95	20	,	,	PUNCT
ftr-430	95	21	and	and	CCONJ
ftr-430	95	22	where	where	SCONJ
ftr-430	95	23	we	we	PRON
ftr-430	95	24	go	go	VERB
ftr-430	95	25	from	from	ADP
ftr-430	95	26	here	here	ADV
ftr-430	95	27	201	201	NUM
ftr-430	95	28	(	(	PUNCT
ftr-430	95	29	1999	1999	NUM
ftr-430	95	30	)	)	PUNCT
ftr-430	95	31	;	;	PUNCT
ftr-430	95	32	see	see	VERB
ftr-430	95	33	also	also	ADV
ftr-430	95	34	u.s	u.s	PROPN
ftr-430	95	35	.	.	PROPN
ftr-430	95	36	dep’t	dep’t	PROPN
ftr-430	95	37	of	of	ADP
ftr-430	95	38	commerce	commerce	PROPN
ftr-430	95	39	,	,	PUNCT
ftr-430	95	40	statistical	statistical	ADJ
ftr-430	95	41	abstract	abstract	NOUN
ftr-430	95	42	of	of	ADP
ftr-430	95	43	the	the	DET
ftr-430	95	44	united	united	PROPN
ftr-430	95	45	states	states	PROPN
ftr-430	95	46	847	847	NUM
ftr-430	95	47	(	(	PUNCT
ftr-430	95	48	1999	1999	NUM
ftr-430	95	49	)	)	PUNCT
ftr-430	95	50	;	;	PUNCT
ftr-430	95	51	slemrod	slemrod	NOUN
ftr-430	95	52	&	&	CCONJ
ftr-430	95	53	bakija	bakija	NOUN
ftr-430	95	54	,	,	PUNCT
ftr-430	95	55	supra	supra	ADJ
ftr-430	95	56	note	note	NOUN
ftr-430	95	57	1	1	NUM
ftr-430	95	58	,	,	PUNCT
ftr-430	95	59	at	at	ADP
ftr-430	95	60	19	19	NUM
ftr-430	95	61	-	-	SYM
ftr-430	95	62	21	21	NUM
ftr-430	95	63	.	.	PUNCT
ftr-430	96	1	3	3	X
ftr-430	96	2	.	.	X
ftr-430	96	3	see	see	VERB
ftr-430	96	4	staff	staff	NOUN
ftr-430	96	5	of	of	ADP
ftr-430	96	6	joint	joint	ADJ
ftr-430	96	7	comm	comm	NOUN
ftr-430	96	8	.	.	PUNCT
ftr-430	97	1	on	on	ADP
ftr-430	97	2	taxat	taxat	PROPN
ftr-430	97	3	ion	ion	NOUN
ftr-430	97	4	,	,	PUNCT
ftr-430	97	5	100th	100th	ADJ
ftr-430	97	6	cong	cong	NOUN
ftr-430	97	7	.	.	PUNCT
ftr-430	97	8	,	,	PUNCT
ftr-430	97	9	1st	1st	ADJ
ftr-430	97	10	sess	sess	NOUN
ftr-430	97	11	.	.	PUNCT
ftr-430	97	12	,	,	PUNCT
ftr-430	97	13	general	general	ADJ
ftr-430	97	14	exp	exp	NOUN
ftr-430	97	15	lanation	lanation	NOUN
ftr-430	97	16	of	of	ADP
ftr-430	97	17	the	the	DET
ftr-430	97	18	tax	tax	NOUN
ftr-430	97	19	reform	reform	NOUN
ftr-430	97	20	act	act	NOUN
ftr-430	97	21	of	of	ADP
ftr-430	97	22	1986	1986	NUM
ftr-430	97	23	,	,	PUNCT
ftr-430	97	24	at	at	ADP
ftr-430	97	25	6	6	NUM
ftr-430	97	26	-	-	SYM
ftr-430	97	27	7	7	NUM
ftr-430	97	28	(	(	PUNCT
ftr-430	97	29	comm	comm	NOUN
ftr-430	97	30	.	.	PUNCT
ftr-430	98	1	print	print	NOUN
ftr-430	98	2	1987	1987	NUM
ftr-430	98	3	)	)	PUNCT
ftr-430	98	4	;	;	PUNCT
ftr-430	98	5	u.s	u.s	PROPN
ftr-430	98	6	.	.	PROPN
ftr-430	98	7	treas	treas	PROPN
ftr-430	98	8	.	.	PUNCT
ftr-430	99	1	dep’t	dep’t	PROPN
ftr-430	99	2	,	,	PUNCT
ftr-430	99	3	blueprints	blueprint	NOUN
ftr-430	99	4	,	,	PUNCT
ftr-430	99	5	supra	supra	PROPN
ftr-430	99	6	note	note	NOUN
ftr-430	99	7	1	1	NUM
ftr-430	99	8	,	,	PUNCT
ftr-430	99	9	at	at	ADP
ftr-430	99	10	1	1	NUM
ftr-430	99	11	,	,	PUNCT
ftr-430	99	12	24	24	NUM
ftr-430	99	13	;	;	PUNCT
ftr-430	99	14	joseph	joseph	PROPN
ftr-430	99	15	m.	m.	PROPN
ftr-430	99	16	dodge	dodge	PROPN
ftr-430	99	17	,	,	PUNCT
ftr-430	99	18	j.	j.	PROPN
ftr-430	99	19	cl	cl	PROPN
ftr-430	99	20	ifton	ifton	PROPN
ftr-430	99	21	fleming	fleming	PROPN
ftr-430	99	22	,	,	PUNCT
ftr-430	99	23	jr	jr	PROPN
ftr-430	99	24	.	.	PROPN
ftr-430	99	25	&	&	CCONJ
ftr-430	99	26	deborah	deborah	PROPN
ftr-430	99	27	a.	a.	NOUN
ftr-430	99	28	geier	geier	PROPN
ftr-430	99	29	,	,	PUNCT
ftr-430	99	30	federal	federal	ADJ
ftr-430	99	31	income	income	NOUN
ftr-430	99	32	tax	tax	NOUN
ftr-430	99	33	:	:	PUNCT
ftr-430	99	34	doctrine	doctrine	NOUN
ftr-430	99	35	,	,	PUNCT
ftr-430	99	36	structure	structure	NOUN
ftr-430	99	37	and	and	CCONJ
ftr-430	99	38	policy	policy	NOUN
ftr-430	99	39	19	19	NUM
ftr-430	99	40	,	,	PUNCT
ftr-430	99	41	21	21	NUM
ftr-430	99	42	-	-	SYM
ftr-430	99	43	22	22	NUM
ftr-430	99	44	(	(	PUNCT
ftr-430	99	45	2d	2d	NUM
ftr-430	99	46	ed	ed	NOUN
ftr-430	99	47	.	.	PROPN
ftr-430	99	48	1999	1999	NUM
ftr-430	99	49	)	)	PUNCT
ftr-430	99	50	;	;	PUNCT
ftr-430	99	51	graetz	graetz	PROPN
ftr-430	99	52	&	&	CCONJ
ftr-430	99	53	schenk	schenk	PROPN
ftr-430	99	54	,	,	PUNCT
ftr-430	99	55	supra	supra	PROPN
ftr-430	99	56	note	note	PROPN
ftr-430	99	57	1	1	NUM
ftr-430	99	58	,	,	PUNCT
ftr-430	99	59	at	at	ADP
ftr-430	99	60	43	43	NUM
ftr-430	99	61	;	;	PUNCT
ftr-430	99	62	peter	peter	PROPN
ftr-430	99	63	andrew	andrew	PROPN
ftr-430	99	64	harris	harris	PROPN
ftr-430	99	65	,	,	PUNCT
ftr-430	99	66	corporate	corporate	ADJ
ftr-430	99	67	/	/	SYM
ftr-430	99	68	shareholder	shareholder	NOUN
ftr-430	99	69	income	income	NOUN
ftr-430	99	70	taxation	taxation	NOUN
ftr-430	99	71	and	and	CCONJ
ftr-430	99	72	allocating	allocate	VERB
ftr-430	99	73	taxing	tax	VERB
ftr-430	99	74	rights	right	NOUN
ftr-430	99	75	between	between	ADP
ftr-430	99	76	countries	country	NOUN
ftr-430	99	77	452	452	NUM
ftr-430	99	78	-	-	SYM
ftr-430	99	79	53	53	NUM
ftr-430	99	80	(	(	PUNCT
ftr-430	99	81	1996	1996	NUM
ftr-430	99	82	)	)	PUNCT
ftr-430	99	83	;	;	PUNCT
ftr-430	99	84	slemrod	slemrod	NOUN
ftr-430	99	85	&	&	CCONJ
ftr-430	99	86	bakija	bakija	NOUN
ftr-430	99	87	,	,	PUNCT
ftr-430	99	88	supra	supra	ADJ
ftr-430	99	89	note	note	NOUN
ftr-430	99	90	1	1	NUM
ftr-430	99	91	,	,	PUNCT
ftr-430	99	92	at	at	ADP
ftr-430	99	93	135	135	NUM
ftr-430	99	94	-	-	SYM
ftr-430	99	95	36	36	NUM
ftr-430	99	96	;	;	PUNCT
ftr-430	99	97	lindsey	lindsey	NOUN
ftr-430	99	98	,	,	PUNCT
ftr-430	99	99	supra	supra	PROPN
ftr-430	99	100	note	note	NOUN
ftr-430	99	101	1	1	NUM
ftr-430	99	102	,	,	PUNCT
ftr-430	99	103	at	at	ADP
ftr-430	99	104	34	34	NUM
ftr-430	99	105	-	-	SYM
ftr-430	99	106	40	40	NUM
ftr-430	99	107	.	.	PUNCT
ftr-430	100	1	4	4	X
ftr-430	100	2	.	.	X
ftr-430	100	3	professor	professor	NOUN
ftr-430	100	4	michael	michael	PROPN
ftr-430	100	5	graetz	graetz	PROPN
ftr-430	100	6	recently	recently	ADV
ftr-430	100	7	challenged	challenge	VERB
ftr-430	100	8	“	"	PUNCT
ftr-430	100	9	[	[	X
ftr-430	100	10	t]he	t]he	ADV
ftr-430	100	11	focus	focus	VERB
ftr-430	100	12	in	in	ADP
ftr-430	100	13	the	the	DET
ftr-430	100	14	international	international	ADJ
ftr-430	100	15	income	income	NOUN
ftr-430	100	16	tax	tax	NOUN
ftr-430	100	17	literature	literature	NOUN
ftr-430	100	18	on	on	ADP
ftr-430	100	19	economic	economic	ADJ
ftr-430	100	20	e	e	NOUN
ftr-430	100	21	fficiency	fficiency	NOUN
ftr-430	100	22	to	to	ADP
ftr-430	100	23	the	the	DET
ftr-430	100	24	exclusion	exclusion	NOUN
ftr-430	100	25	of	of	ADP
ftr-430	100	26	a	a	DET
ftr-430	100	27	ll	ll	NOUN
ftr-430	100	28	other	other	ADJ
ftr-430	100	29	values	value	NOUN
ftr-430	100	30	”	"	PUNCT
ftr-430	100	31	as	as	ADP
ftr-430	100	32	a	a	DET
ftr-430	100	33	cr	cr	PROPN
ftr-430	100	34	iter	iter	NOUN
ftr-430	100	35	ion	ion	NOUN
ftr-430	100	36	for	for	ADP
ftr-430	100	37	u.s	u.s	PROPN
ftr-430	100	38	.	.	PROPN
ftr-430	100	39	international	international	ADJ
ftr-430	100	40	tax	tax	NOUN
ftr-430	100	41	policy	policy	NOUN
ftr-430	100	42	and	and	CCONJ
ftr-430	100	43	asserted	assert	VERB
ftr-430	100	44	that	that	SCONJ
ftr-430	100	45	“	"	PUNCT
ftr-430	100	46	deciding	decide	VERB
ftr-430	100	47	to	to	ADP
ftr-430	100	48	tax	tax	NOUN
ftr-430	100	49	income	income	NOUN
ftr-430	100	50	reflect	reflect	VERB
ftr-430	100	51	s	s	VERB
ftr-430	100	52	a	a	DET
ftr-430	100	53	decision	decision	NOUN
ftr-430	100	54	to	to	PART
ftr-430	100	55	place	place	VERB
ftr-430	100	56	issues	issue	NOUN
ftr-430	100	57	of	of	ADP
ftr-430	100	58	fairness	fairness	NOUN
ftr-430	100	59	at	at	ADP
ftr-430	100	60	the	the	DET
ftr-430	100	61	heart	heart	NOUN
ftr-430	100	62	of	of	ADP
ftr-430	100	63	tax	tax	NOUN
ftr-430	100	64	policy	policy	NOUN
ftr-430	100	65	debates	debate	NOUN
ftr-430	100	66	.	.	PUNCT
ftr-430	101	1	that	that	DET
ftr-430	101	2	commitment	commitment	NOUN
ftr-430	101	3	can	can	AUX
ftr-430	101	4	not	not	PART
ftr-430	101	5	be	be	AUX
ftr-430	101	6	ignored	ignore	VERB
ftr-430	101	7	simply	simply	ADV
ftr-430	101	8	because	because	SCONJ
ftr-430	101	9	income	income	NOUN
ftr-430	101	10	traverses	traverse	VERB
ftr-430	101	11	national	national	ADJ
ftr-430	101	12	borders	border	NOUN
ftr-430	101	13	.	.	PUNCT
ftr-430	101	14	”	"	PUNCT
ftr-430	102	1	michael	michael	PROPN
ftr-430	102	2	j.	j.	PROPN
ftr-430	102	3	graetz	graetz	PROPN
ftr-430	102	4	,	,	PUNCT
ftr-430	102	5	taxing	tax	VERB
ftr-430	102	6	international	international	ADJ
ftr-430	102	7	income	income	NOUN
ftr-430	102	8	:	:	PUNCT
ftr-430	102	9	inadequate	inadequate	ADJ
ftr-430	102	10	principles	principle	NOUN
ftr-430	102	11	,	,	PUNCT
ftr-430	102	12	outdated	outdated	ADJ
ftr-430	102	13	concept	concept	NOUN
ftr-430	102	14	s	s	PART
ftr-430	102	15	and	and	CCONJ
ftr-430	102	16	unsat	unsat	ADJ
ftr-430	102	17	isfactory	isfactory	ADJ
ftr-430	102	18	policies	policy	NOUN
ftr-430	102	19	,	,	PUNCT
ftr-430	102	20	54	54	NUM
ftr-430	102	21	tax	tax	NOUN
ftr-430	102	22	l.	l.	PROPN
ftr-430	102	23	rev	rev	PROPN
ftr-430	102	24	.	.	PROPN
ftr-430	102	25	261	261	NUM
ftr-430	102	26	,	,	PUNCT
ftr-430	102	27	294	294	NUM
ftr-430	102	28	,	,	PUNCT
ftr-430	102	29	307	307	NUM
ftr-430	102	30	(	(	PUNCT
ftr-430	102	31	2001	2001	NUM
ftr-430	102	32	)	)	PUNCT
ftr-430	102	33	.	.	PUNCT
ftr-430	103	1	for	for	ADP
ftr-430	103	2	an	an	DET
ftr-430	103	3	article	article	NOUN
ftr-430	103	4	that	that	PRON
ftr-430	103	5	focuses	focus	VERB
ftr-430	103	6	on	on	ADP
ftr-430	103	7	fairness	fairness	NOUN
ftr-430	103	8	considerations	consideration	NOUN
ftr-430	103	9	in	in	ADP
ftr-430	103	10	international	international	ADJ
ftr-430	103	11	taxation	taxation	NOUN
ftr-430	103	12	,	,	PUNCT
ftr-430	103	13	see	see	VERB
ftr-430	103	14	nancy	nancy	PROPN
ftr-430	103	15	h.	h.	PROPN
ftr-430	103	16	kaufman	kaufman	PROPN
ftr-430	103	17	,	,	PUNCT
ftr-430	103	18	fairness	fairness	NOUN
ftr-430	103	19	and	and	CCONJ
ftr-430	103	20	the	the	DET
ftr-430	103	21	taxation	taxation	NOUN
ftr-430	103	22	of	of	ADP
ftr-430	103	23	international	international	ADJ
ftr-430	103	24	income	income	NOUN
ftr-430	103	25	,	,	PUNCT
ftr-430	103	26	29	29	NUM
ftr-430	103	27	law	law	NOUN
ftr-430	103	28	&	&	CCONJ
ftr-430	103	29	pol’y	pol’y	NOUN
ftr-430	103	30	int’l	int’l	NUM
ftr-430	103	31	bus	bus	NOUN
ftr-430	103	32	.	.	PUNCT
ftr-430	104	1	145	145	NUM
ftr-430	104	2	(	(	PUNCT
ftr-430	104	3	1998	1998	NUM
ftr-430	104	4	)	)	PUNCT
ftr-430	104	5	.	.	PUNCT
ftr-430	105	1	5	5	X
ftr-430	105	2	.	.	X
ftr-430	105	3	see	see	VERB
ftr-430	105	4	infra	infra	NOUN
ftr-430	105	5	part	part	NOUN
ftr-430	105	6	iv	iv	NOUN
ftr-430	105	7	.	.	PROPN
ftr-430	105	8	6	6	NUM
ftr-430	105	9	.	.	PUNCT
ftr-430	106	1	moreover	moreover	ADV
ftr-430	106	2	,	,	PUNCT
ftr-430	106	3	since	since	SCONJ
ftr-430	106	4	the	the	DET
ftr-430	106	5	1990s	1990s	NUM
ftr-430	106	6	,	,	PUNCT
ftr-430	106	7	cross	cross	ADJ
ftr-430	106	8	-	-	ADJ
ftr-430	106	9	border	border	ADJ
ftr-430	106	10	u.s	u.s	PROPN
ftr-430	106	11	.	.	PROPN
ftr-430	106	12	portfolio	portfolio	NOUN
ftr-430	106	13	investment	investment	NOUN
ftr-430	106	14	has	have	AUX
ftr-430	106	15	exceeded	exceed	VERB
ftr-430	106	16	u.s	u.s	PROPN
ftr-430	106	17	.	.	PROPN
ftr-430	106	18	multinationals	multinational	NOUN
ftr-430	106	19	’	'	PUNCT
ftr-430	106	20	cross	cross	ADJ
ftr-430	106	21	-	-	ADJ
ftr-430	106	22	border	border	ADJ
ftr-430	106	23	direct	direct	ADJ
ftr-430	106	24	inve	inve	NOUN
ftr-430	106	25	stment	stment	ADV
ftr-430	106	26	in	in	ADP
ftr-430	106	27	volume	volume	NOUN
ftr-430	106	28	.	.	PUNCT
ftr-430	107	1	see	see	VERB
ftr-430	107	2	national	national	ADJ
ftr-430	107	3	foreign	foreign	PROPN
ftr-430	107	4	trade	trade	PROPN
ftr-430	107	5	council	council	PROPN
ftr-430	107	6	,	,	PUNCT
ftr-430	107	7	international	international	ADJ
ftr-430	107	8	tax	tax	NOUN
ftr-430	107	9	policy	policy	NOUN
ftr-430	107	10	for	for	ADP
ftr-430	107	11	the	the	DET
ftr-430	107	12	21st	21st	ADJ
ftr-430	107	13	century	century	NOUN
ftr-430	107	14	:	:	PUNCT
ftr-430	107	15	a	a	DET
ftr-430	107	16	reconsideration	reconsideration	NOUN
ftr-430	107	17	of	of	ADP
ftr-430	107	18	subpart	subpart	NOUN
ftr-430	107	19	f	f	PROPN
ftr-430	107	20	5	5	NUM
ftr-430	107	21	-	-	SYM
ftr-430	107	22	6	6	NUM
ftr-430	107	23	to	to	ADP
ftr-430	107	24	5–7	5–7	NUM
ftr-430	107	25	(	(	PUNCT
ftr-430	107	26	1999	1999	NUM
ftr-430	107	27	)	)	PUNCT
ftr-430	107	28	;	;	PUNCT
ftr-430	108	1	graetz	graetz	NOUN
ftr-430	108	2	,	,	PUNCT
ftr-430	108	3	supra	supra	PROPN
ftr-430	108	4	note	note	NOUN
ftr-430	108	5	4	4	NUM
ftr-430	108	6	,	,	PUNCT
ftr-430	108	7	at	at	ADP
ftr-430	108	8	263	263	NUM
ftr-430	108	9	-	-	SYM
ftr-430	108	10	67	67	NUM
ftr-430	108	11	.	.	PUNCT
ftr-430	109	1	in	in	ADP
ftr-430	109	2	the	the	DET
ftr-430	109	3	decade	decade	NOUN
ftr-430	109	4	just	just	ADV
ftr-430	109	5	past	past	ADJ
ftr-430	109	6	,	,	PUNCT
ftr-430	109	7	cross	cross	ADJ
ftr-430	109	8	-	-	ADJ
ftr-430	109	9	border	border	ADJ
ftr-430	109	10	direct	direct	ADJ
ftr-430	109	11	investment	investment	NOUN
ftr-430	109	12	increasingly	increasingly	ADV
ftr-430	109	13	was	be	AUX
ftr-430	109	14	engaged	engage	VERB
ftr-430	109	15	in	in	ADP
ftr-430	109	16	by	by	ADP
ftr-430	109	17	private	private	ADJ
ftr-430	109	18	equity	equity	NOUN
ftr-430	109	19	partnerships	partnership	NOUN
ftr-430	109	20	that	that	PRON
ftr-430	109	21	amassed	amass	VERB
ftr-430	109	22	$	$	SYM
ftr-430	109	23	1	1	NUM
ftr-430	109	24	bi	bi	NOUN
ftr-430	109	25	llion	llion	NOUN
ftr-430	109	26	or	or	CCONJ
ftr-430	109	27	more	more	ADJ
ftr-430	109	28	from	from	ADP
ftr-430	109	29	individuals	individual	NOUN
ftr-430	109	30	and	and	CCONJ
ftr-430	109	31	tax	tax	NOUN
ftr-430	109	32	-	-	PUNCT
ftr-430	109	33	exempt	exempt	ADJ
ftr-430	109	34	institutional	institutional	ADJ
ftr-430	109	35	investors	investor	NOUN
ftr-430	109	36	.	.	PUNCT
ftr-430	110	1	government	government	NOUN
ftr-430	110	2	expenditures.2	expenditures.2	VERB
ftr-430	110	3	indeed	indeed	ADV
ftr-430	110	4	a	a	DET
ftr-430	110	5	major	major	ADJ
ftr-430	110	6	justification	justification	NOUN
ftr-430	110	7	for	for	ADP
ftr-430	110	8	this	this	DET
ftr-430	110	9	reliance	reliance	NOUN
ftr-430	110	10	,	,	PUNCT
ftr-430	110	11	as	as	SCONJ
ftr-430	110	12	opposed	oppose	VERB
ftr-430	110	13	to	to	ADP
ftr-430	110	14	significant	significant	ADJ
ftr-430	110	15	dependence	dependence	NOUN
ftr-430	110	16	on	on	ADP
ftr-430	110	17	consumption	consumption	NOUN
ftr-430	110	18	levies	levy	NOUN
ftr-430	110	19	,	,	PUNCT
ftr-430	110	20	is	be	AUX
ftr-430	110	21	that	that	SCONJ
ftr-430	110	22	the	the	DET
ftr-430	110	23	income	income	NOUN
ftr-430	110	24	tax	tax	NOUN
ftr-430	110	25	is	be	AUX
ftr-430	110	26	a	a	DET
ftr-430	110	27	system	system	NOUN
ftr-430	110	28	for	for	ADP
ftr-430	110	29	spreading	spread	VERB
ftr-430	110	30	the	the	DET
ftr-430	110	31	costs	cost	NOUN
ftr-430	110	32	of	of	ADP
ftr-430	110	33	government	government	NOUN
ftr-430	110	34	in	in	ADP
ftr-430	110	35	a	a	DET
ftr-430	110	36	way	way	NOUN
ftr-430	110	37	that	that	PRON
ftr-430	110	38	advances	advance	VERB
ftr-430	110	39	fairness	fairness	NOUN
ftr-430	110	40	by	by	ADP
ftr-430	110	41	giving	give	VERB
ftr-430	110	42	substantial	substantial	ADJ
ftr-430	110	43	deference	deference	NOUN
ftr-430	110	44	to	to	PART
ftr-430	110	45	comparative	comparative	VERB
ftr-430	110	46	ability	ability	NOUN
ftr-430	110	47	-	-	PUNCT
ftr-430	110	48	to	to	ADP
ftr-430	110	49	-	-	PUNCT
ftr-430	110	50	pay.3	pay.3	PROPN
ftr-430	110	51	consequently	consequently	ADV
ftr-430	110	52	,	,	PUNCT
ftr-430	110	53	one	one	PRON
ftr-430	110	54	would	would	AUX
ftr-430	110	55	expect	expect	VERB
ftr-430	110	56	tax	tax	NOUN
ftr-430	110	57	policy	policy	NOUN
ftr-430	110	58	analysts	analyst	NOUN
ftr-430	110	59	to	to	PART
ftr-430	110	60	routinely	routinely	ADV
ftr-430	110	61	examine	examine	VERB
ftr-430	110	62	the	the	DET
ftr-430	110	63	equity	equity	NOUN
ftr-430	110	64	implications	implication	NOUN
ftr-430	110	65	of	of	ADP
ftr-430	110	66	international	international	ADJ
ftr-430	110	67	income	income	NOUN
ftr-430	110	68	tax	tax	NOUN
ftr-430	110	69	rules	rule	NOUN
ftr-430	110	70	by	by	ADP
ftr-430	110	71	applying	apply	VERB
ftr-430	110	72	the	the	DET
ftr-430	110	73	fairness	fairness	NOUN
ftr-430	110	74	criterion	criterion	NOUN
ftr-430	110	75	with	with	ADP
ftr-430	110	76	the	the	DET
ftr-430	110	77	same	same	ADJ
ftr-430	110	78	rigor	rigor	NOUN
ftr-430	110	79	as	as	ADP
ftr-430	110	80	in	in	ADP
ftr-430	110	81	the	the	DET
ftr-430	110	82	domestic	domestic	ADJ
ftr-430	110	83	context	context	NOUN
ftr-430	110	84	.	.	PUNCT
ftr-430	111	1	but	but	CCONJ
ftr-430	111	2	surprisingly	surprisingly	ADV
ftr-430	111	3	,	,	PUNCT
ftr-430	111	4	there	there	PRON
ftr-430	111	5	has	have	AUX
ftr-430	111	6	been	be	AUX
ftr-430	111	7	relatively	relatively	ADV
ftr-430	111	8	little	little	ADJ
ftr-430	111	9	discussion	discussion	NOUN
ftr-430	111	10	in	in	ADP
ftr-430	111	11	the	the	DET
ftr-430	111	12	literature	literature	NOUN
ftr-430	111	13	regarding	regard	VERB
ftr-430	111	14	the	the	DET
ftr-430	111	15	role	role	NOUN
ftr-430	111	16	of	of	ADP
ftr-430	111	17	the	the	DET
ftr-430	111	18	ability	ability	NOUN
ftr-430	111	19	-	-	PUNCT
ftr-430	111	20	to	to	ADP
ftr-430	111	21	-	-	PUNCT
ftr-430	111	22	pay	pay	VERB
ftr-430	111	23	concept	concept	NOUN
ftr-430	111	24	in	in	ADP
ftr-430	111	25	analyzing	analyze	VERB
ftr-430	111	26	international	international	ADJ
ftr-430	111	27	tax	tax	NOUN
ftr-430	111	28	policy	policy	NOUN
ftr-430	111	29	issues.4	issues.4	PROPN
ftr-430	111	30	this	this	PRON
ftr-430	111	31	may	may	AUX
ftr-430	111	32	be	be	AUX
ftr-430	111	33	because	because	SCONJ
ftr-430	111	34	the	the	DET
ftr-430	111	35	composition	composition	NOUN
ftr-430	111	36	of	of	ADP
ftr-430	111	37	international	international	ADJ
ftr-430	111	38	investment	investment	NOUN
ftr-430	111	39	histor	histor	NOUN
ftr-430	111	40	ically	ically	ADV
ftr-430	111	41	has	have	AUX
ftr-430	111	42	been	be	AUX
ftr-430	111	43	dominated	dominate	VERB
ftr-430	111	44	by	by	ADP
ftr-430	111	45	the	the	DET
ftr-430	111	46	direct	direct	ADJ
ftr-430	111	47	foreign	foreign	ADJ
ftr-430	111	48	investments	investment	NOUN
ftr-430	111	49	of	of	ADP
ftr-430	111	50	multinational	multinational	ADJ
ftr-430	111	51	corporations	corporation	NOUN
ftr-430	111	52	,	,	PUNCT
ftr-430	111	53	which	which	PRON
ftr-430	111	54	pose	pose	VERB
ftr-430	111	55	perplexing	perplexing	ADJ
ftr-430	111	56	issues	issue	NOUN
ftr-430	111	57	in	in	ADP
ftr-430	111	58	evaluating	evaluate	VERB
ftr-430	111	59	fairness	fairness	NOUN
ftr-430	111	60	concerns.5	concerns.5	PROPN
ftr-430	111	61	even	even	ADV
ftr-430	111	62	if	if	SCONJ
ftr-430	111	63	true	true	ADJ
ftr-430	111	64	,	,	PUNCT
ftr-430	111	65	however	however	ADV
ftr-430	111	66	,	,	PUNCT
ftr-430	111	67	this	this	PRON
ftr-430	111	68	is	be	AUX
ftr-430	111	69	an	an	DET
ftr-430	111	70	inadequate	inadequate	ADJ
ftr-430	111	71	reason	reason	NOUN
ftr-430	111	72	to	to	PART
ftr-430	111	73	forego	forego	VERB
ftr-430	111	74	analysis	analysis	NOUN
ftr-430	111	75	of	of	ADP
ftr-430	111	76	fairness	fairness	NOUN
ftr-430	111	77	considerations	consideration	NOUN
ftr-430	111	78	when	when	SCONJ
ftr-430	111	79	scrutinizing	scrutinize	VERB
ftr-430	111	80	the	the	DET
ftr-430	111	81	important	important	ADJ
ftr-430	111	82	international	international	ADJ
ftr-430	111	83	dimension	dimension	NOUN
ftr-430	111	84	of	of	ADP
ftr-430	111	85	a	a	DET
ftr-430	111	86	modern	modern	ADJ
ftr-430	111	87	income	income	NOUN
ftr-430	111	88	tax.6	tax.6	PROPN
ftr-430	111	89	in	in	ADP
ftr-430	111	90	2001	2001	NUM
ftr-430	111	91	]	]	PUNCT
ftr-430	111	92	fairness	fairness	NOUN
ftr-430	111	93	in	in	ADP
ftr-430	111	94	international	international	ADJ
ftr-430	111	95	taxation	taxation	NOUN
ftr-430	111	96	303	303	NUM
ftr-430	111	97	7	7	NUM
ftr-430	111	98	.	.	PUNCT
ftr-430	112	1	see	see	VERB
ftr-430	112	2	u.s	u.s	PROPN
ftr-430	112	3	.	.	PROPN
ftr-430	112	4	treas	treas	PROPN
ftr-430	112	5	.	.	PUNCT
ftr-430	113	1	dep’t	dep’t	PROPN
ftr-430	113	2	,	,	PUNCT
ftr-430	113	3	the	the	DET
ftr-430	113	4	deferral	deferral	NOUN
ftr-430	113	5	of	of	ADP
ftr-430	113	6	income	income	NOUN
ftr-430	113	7	earned	earn	VERB
ftr-430	113	8	through	through	ADP
ftr-430	113	9	u.s	u.s	PROPN
ftr-430	113	10	.	.	PROPN
ftr-430	113	11	controlled	control	VERB
ftr-430	113	12	foreign	foreign	ADJ
ftr-430	113	13	corporations	corporation	NOUN
ftr-430	113	14	2	2	NUM
ftr-430	113	15	(	(	PUNCT
ftr-430	113	16	2000	2000	NUM
ftr-430	113	17	)	)	PUNCT
ftr-430	114	1	[	[	X
ftr-430	114	2	hereinafter	hereinafter	NOUN
ftr-430	114	3	u.s	u.s	PROPN
ftr-430	114	4	.	.	PROPN
ftr-430	114	5	treas	treas	PROPN
ftr-430	114	6	.	.	PUNCT
ftr-430	114	7	dep’t	dep’t	NOUN
ftr-430	114	8	,	,	PUNCT
ftr-430	114	9	deferral	deferral	NOUN
ftr-430	114	10	]	]	PUNCT
ftr-430	114	11	;	;	PUNCT
ftr-430	114	12	harris	harris	PROPN
ftr-430	114	13	,	,	PUNCT
ftr-430	114	14	supra	supra	PROPN
ftr-430	114	15	note	note	PROPN
ftr-430	114	16	3	3	NUM
ftr-430	114	17	,	,	PUNCT
ftr-430	114	18	at	at	ADP
ftr-430	114	19	295	295	NUM
ftr-430	114	20	-	-	SYM
ftr-430	114	21	96	96	NUM
ftr-430	114	22	;	;	PUNCT
ftr-430	114	23	sol	sol	NOUN
ftr-430	114	24	picciotto	picciotto	NOUN
ftr-430	114	25	,	,	PUNCT
ftr-430	114	26	international	international	ADJ
ftr-430	114	27	business	business	NOUN
ftr-430	114	28	taxation	taxation	NOUN
ftr-430	114	29	12	12	NUM
ftr-430	114	30	-	-	SYM
ftr-430	114	31	13	13	NUM
ftr-430	114	32	(	(	PUNCT
ftr-430	114	33	1992	1992	NUM
ftr-430	114	34	)	)	PUNCT
ftr-430	114	35	;	;	PUNCT
ftr-430	114	36	michael	michael	PROPN
ftr-430	114	37	j.	j.	PROPN
ftr-430	114	38	graetz	graetz	PROPN
ftr-430	114	39	&	&	CCONJ
ftr-430	114	40	michael	michael	PROPN
ftr-430	114	41	m.	m.	PROPN
ftr-430	114	42	o’hear	o’hear	PROPN
ftr-430	114	43	,	,	PUNCT
ftr-430	114	44	the	the	DET
ftr-430	114	45	“	"	PUNCT
ftr-430	114	46	original	original	ADJ
ftr-430	114	47	intent	intent	NOUN
ftr-430	114	48	”	"	PUNCT
ftr-430	114	49	of	of	ADP
ftr-430	114	50	u.s	u.s	PROPN
ftr-430	114	51	.	.	PROPN
ftr-430	114	52	international	international	PROPN
ftr-430	114	53	taxation	taxation	NOUN
ftr-430	114	54	,	,	PUNCT
ftr-430	114	55	46	46	NUM
ftr-430	114	56	duke	duke	PROPN
ftr-430	114	57	l.j	l.j	PROPN
ftr-430	114	58	.	.	PROPN
ftr-430	114	59	1021	1021	NUM
ftr-430	114	60	,	,	PUNCT
ftr-430	114	61	1041	1041	NUM
ftr-430	114	62	-	-	SYM
ftr-430	114	63	47	47	NUM
ftr-430	114	64	(	(	PUNCT
ftr-430	114	65	1997	1997	NUM
ftr-430	114	66	)	)	PUNCT
ftr-430	114	67	.	.	PUNCT
ftr-430	115	1	the	the	DET
ftr-430	115	2	decision	decision	NOUN
ftr-430	115	3	of	of	ADP
ftr-430	115	4	the	the	DET
ftr-430	115	5	united	united	PROPN
ftr-430	115	6	states	states	PROPN
ftr-430	115	7	to	to	PART
ftr-430	115	8	grant	grant	VERB
ftr-430	115	9	its	its	PRON
ftr-430	115	10	residents	resident	NOUN
ftr-430	115	11	a	a	DET
ftr-430	115	12	foreign	foreign	ADJ
ftr-430	115	13	tax	tax	NOUN
ftr-430	115	14	credit	credit	NOUN
ftr-430	115	15	is	be	AUX
ftr-430	115	16	consistent	consistent	ADJ
ftr-430	115	17	with	with	ADP
ftr-430	115	18	the	the	DET
ftr-430	115	19	international	international	ADJ
ftr-430	115	20	norm	norm	NOUN
ftr-430	115	21	which	which	PRON
ftr-430	115	22	assigns	assign	VERB
ftr-430	115	23	to	to	ADP
ftr-430	115	24	residence	residence	NOUN
ftr-430	115	25	countries	country	NOUN
ftr-430	115	26	the	the	DET
ftr-430	115	27	primary	primary	ADJ
ftr-430	115	28	obliga	obliga	PROPN
ftr-430	115	29	tion	tion	NOUN
ftr-430	115	30	of	of	ADP
ftr-430	115	31	mitigating	mitigate	VERB
ftr-430	115	32	international	international	ADJ
ftr-430	115	33	double	double	ADJ
ftr-430	115	34	taxation	taxation	NOUN
ftr-430	115	35	.	.	PUNCT
ftr-430	116	1	see	see	VERB
ftr-430	116	2	charles	charles	PROPN
ftr-430	116	3	h.	h.	PROPN
ftr-430	116	4	gustafson	gustafson	PROPN
ftr-430	116	5	,	,	PUNCT
ftr-430	116	6	robert	robert	PROPN
ftr-430	116	7	j.	j.	PROPN
ftr-430	116	8	peroni	peroni	PROPN
ftr-430	116	9	&	&	CCONJ
ftr-430	116	10	richard	richard	PROPN
ftr-430	116	11	crawford	crawford	PROPN
ftr-430	116	12	pugh	pugh	PROPN
ftr-430	116	13	,	,	PUNCT
ftr-430	116	14	taxation	taxation	NOUN
ftr-430	116	15	of	of	ADP
ftr-430	116	16	international	international	ADJ
ftr-430	116	17	transactions	transaction	NOUN
ftr-430	116	18	18	18	NUM
ftr-430	116	19	-	-	SYM
ftr-430	116	20	19	19	NUM
ftr-430	116	21	(	(	PUNCT
ftr-430	116	22	2d	2d	NUM
ftr-430	116	23	ed	ed	NOUN
ftr-430	116	24	.	.	PROPN
ftr-430	116	25	2001	2001	NUM
ftr-430	116	26	)	)	PUNCT
ftr-430	116	27	;	;	PUNCT
ftr-430	116	28	harris	harris	PROPN
ftr-430	116	29	,	,	PUNCT
ftr-430	116	30	supra	supra	PROPN
ftr-430	116	31	note	note	PROPN
ftr-430	116	32	3	3	NUM
ftr-430	116	33	,	,	PUNCT
ftr-430	116	34	at	at	ADP
ftr-430	116	35	313	313	NUM
ftr-430	116	36	;	;	PUNCT
ftr-430	116	37	robin	robin	PROPN
ftr-430	116	38	woellner	woellner	PROPN
ftr-430	116	39	,	,	PUNCT
ftr-430	116	40	stephen	stephen	PROPN
ftr-430	116	41	barkoczy	barkoczy	PROPN
ftr-430	116	42	&	&	CCONJ
ftr-430	116	43	shirley	shirley	PROPN
ftr-430	116	44	murphy	murphy	PROPN
ftr-430	116	45	,	,	PUNCT
ftr-430	116	46	2000	2000	NUM
ftr-430	116	47	australian	australian	ADJ
ftr-430	116	48	taxation	taxation	NOUN
ftr-430	116	49	law	law	NOUN
ftr-430	116	50	1303	1303	NUM
ftr-430	116	51	-	-	SYM
ftr-430	116	52	04	04	NUM
ftr-430	116	53	,	,	PUNCT
ftr-430	116	54	1336	1336	NUM
ftr-430	116	55	(	(	PUNCT
ftr-430	116	56	1999	1999	NUM
ftr-430	116	57	)	)	PUNCT
ftr-430	116	58	.	.	PUNCT
ftr-430	117	1	8	8	X
ftr-430	117	2	.	.	X
ftr-430	117	3	see	see	VERB
ftr-430	117	4	herman	herman	PROPN
ftr-430	117	5	b.	b.	PROPN
ftr-430	117	6	bouma	bouma	PROPN
ftr-430	117	7	,	,	PUNCT
ftr-430	117	8	further	further	ADJ
ftr-430	117	9	support	support	NOUN
ftr-430	117	10	for	for	ADP
ftr-430	117	11	territorial	territorial	ADJ
ftr-430	117	12	taxation	taxation	NOUN
ftr-430	117	13	,	,	PUNCT
ftr-430	117	14	letters	letter	NOUN
ftr-430	117	15	to	to	ADP
ftr-430	117	16	the	the	DET
ftr-430	117	17	editor	editor	NOUN
ftr-430	117	18	,	,	PUNCT
ftr-430	117	19	87	87	NUM
ftr-430	117	20	tax	tax	NOUN
ftr-430	117	21	notes	note	NOUN
ftr-430	117	22	580	580	NUM
ftr-430	117	23	(	(	PUNCT
ftr-430	117	24	2000	2000	NUM
ftr-430	117	25	)	)	PUNCT
ftr-430	117	26	.	.	PUNCT
ftr-430	118	1	the	the	DET
ftr-430	118	2	decision	decision	NOUN
ftr-430	118	3	to	to	PART
ftr-430	118	4	treat	treat	VERB
ftr-430	118	5	expatriate	expatriate	ADJ
ftr-430	118	6	citizens	citizen	NOUN
ftr-430	118	7	as	as	ADP
ftr-430	118	8	quasi	quasi	ADJ
ftr-430	118	9	-	-	ADJ
ftr-430	118	10	u.s	u.s	PROPN
ftr-430	118	11	.	.	PROPN
ftr-430	118	12	residents	resident	NOUN
ftr-430	118	13	for	for	ADP
ftr-430	118	14	this	this	DET
ftr-430	118	15	purpose	purpose	NOUN
ftr-430	118	16	is	be	AUX
ftr-430	118	17	more	more	ADV
ftr-430	118	18	controversial	controversial	ADJ
ftr-430	118	19	.	.	PUNCT
ftr-430	119	1	see	see	VERB
ftr-430	119	2	infra	infra	NOUN
ftr-430	119	3	note	note	VERB
ftr-430	119	4	18	18	NUM
ftr-430	119	5	.	.	NOUN
ftr-430	119	6	9	9	X
ftr-430	119	7	.	.	X
ftr-430	120	1	see	see	VERB
ftr-430	120	2	national	national	ADJ
ftr-430	120	3	foreign	foreign	PROPN
ftr-430	120	4	trade	trade	NOUN
ftr-430	120	5	council	council	PROPN
ftr-430	120	6	,	,	PUNCT
ftr-430	120	7	supra	supra	PROPN
ftr-430	120	8	note	note	PROPN
ftr-430	120	9	6	6	NUM
ftr-430	120	10	,	,	PUNCT
ftr-430	120	11	at	at	ADP
ftr-430	120	12	6	6	NUM
ftr-430	120	13	-	-	SYM
ftr-430	120	14	29	29	NUM
ftr-430	120	15	;	;	PUNCT
ftr-430	121	1	herman	herman	PROPN
ftr-430	121	2	b.	b.	PROPN
ftr-430	121	3	bouma	bouma	PROPN
ftr-430	121	4	,	,	PUNCT
ftr-430	121	5	the	the	DET
ftr-430	121	6	tax	tax	NOUN
ftr-430	121	7	code	code	NOUN
ftr-430	121	8	and	and	CCONJ
ftr-430	121	9	reality	reality	NOUN
ftr-430	121	10	:	:	PUNCT
ftr-430	121	11	improving	improve	VERB
ftr-430	121	12	the	the	DET
ftr-430	121	13	connection	connection	NOUN
ftr-430	121	14	,	,	PUNCT
ftr-430	121	15	85	85	NUM
ftr-430	121	16	tax	tax	NOUN
ftr-430	121	17	notes	note	NOUN
ftr-430	121	18	811	811	NUM
ftr-430	121	19	,	,	PUNCT
ftr-430	121	20	813	813	NUM
ftr-430	121	21	(	(	PUNCT
ftr-430	121	22	1999	1999	NUM
ftr-430	121	23	)	)	PUNCT
ftr-430	121	24	;	;	PUNCT
ftr-430	121	25	ter	ter	NOUN
ftr-430	121	26	rence	rence	PROPN
ftr-430	121	27	r.	r.	PROPN
ftr-430	121	28	chorvat	chorvat	PROPN
ftr-430	121	29	,	,	PUNCT
ftr-430	121	30	ending	end	VERB
ftr-430	121	31	the	the	DET
ftr-430	121	32	taxation	taxation	NOUN
ftr-430	121	33	of	of	ADP
ftr-430	121	34	foreign	foreign	ADJ
ftr-430	121	35	business	business	NOUN
ftr-430	121	36	income	income	NOUN
ftr-430	121	37	,	,	PUNCT
ftr-430	121	38	42	42	NUM
ftr-430	121	39	ariz	ariz	NOUN
ftr-430	121	40	.	.	PUNCT
ftr-430	122	1	l.	l.	PROPN
ftr-430	122	2	rev	rev	PROPN
ftr-430	122	3	.	.	PROPN
ftr-430	122	4	835	835	NUM
ftr-430	122	5	(	(	PUNCT
ftr-430	122	6	2000	2000	NUM
ftr-430	122	7	)	)	PUNCT
ftr-430	122	8	;	;	PUNCT
ftr-430	122	9	grae	grae	PROPN
ftr-430	122	10	tz	tz	PROPN
ftr-430	122	11	,	,	PUNCT
ftr-430	122	12	supra	supra	PROPN
ftr-430	122	13	note	note	NOUN
ftr-430	122	14	4	4	NUM
ftr-430	122	15	,	,	PUNCT
ftr-430	122	16	at	at	ADP
ftr-430	122	17	330	330	NUM
ftr-430	122	18	-	-	SYM
ftr-430	122	19	31	31	NUM
ftr-430	122	20	;	;	PUNCT
ftr-430	122	21	klaus	klaus	PROPN
ftr-430	122	22	vogel	vogel	NOUN
ftr-430	122	23	,	,	PUNCT
ftr-430	122	24	world	world	NOUN
ftr-430	122	25	-	-	PUNCT
ftr-430	122	26	wide	wide	ADV
ftr-430	122	27	vs	vs	ADP
ftr-430	122	28	.	.	PUNCT
ftr-430	123	1	source	source	NOUN
ftr-430	123	2	taxation	taxation	NOUN
ftr-430	123	3	of	of	ADP
ftr-430	123	4	income	income	NOUN
ftr-430	123	5	–	–	PUNCT
ftr-430	123	6	a	a	DET
ftr-430	123	7	review	review	NOUN
ftr-430	123	8	and	and	CCONJ
ftr-430	123	9	reevaluation	reevaluation	NOUN
ftr-430	123	10	of	of	ADP
ftr-430	123	11	arguments	argument	NOUN
ftr-430	123	12	,	,	PUNCT
ftr-430	123	13	in	in	ADP
ftr-430	123	14	influence	influence	NOUN
ftr-430	123	15	of	of	ADP
ftr-430	123	16	tax	tax	NOUN
ftr-430	123	17	differentials	differential	NOUN
ftr-430	123	18	on	on	ADP
ftr-430	123	19	international	international	ADJ
ftr-430	123	20	competitiveness	competitiveness	NOUN
ftr-430	123	21	117	117	NUM
ftr-430	123	22	(	(	PUNCT
ftr-430	123	23	1990	1990	NUM
ftr-430	123	24	)	)	PUNCT
ftr-430	124	1	;	;	PUNCT
ftr-430	124	2	transcript	transcript	NOUN
ftr-430	124	3	from	from	ADP
ftr-430	124	4	the	the	DET
ftr-430	124	5	symposium	symposium	NOUN
ftr-430	124	6	:	:	PUNCT
ftr-430	124	7	globalization	globalization	NOUN
ftr-430	124	8	and	and	CCONJ
ftr-430	124	9	the	the	DET
ftr-430	124	10	taxat	taxat	ADJ
ftr-430	124	11	ion	ion	NOUN
ftr-430	124	12	of	of	ADP
ftr-430	124	13	foreign	foreign	ADJ
ftr-430	124	14	investments	investment	NOUN
ftr-430	124	15	,	,	PUNCT
ftr-430	124	16	21	21	NUM
ftr-430	124	17	tax	tax	NOUN
ftr-430	124	18	notes	note	NOUN
ftr-430	124	19	int’l	int’l	ADJ
ftr-430	124	20	1268	1268	NUM
ftr-430	124	21	,	,	PUNCT
ftr-430	124	22	1272	1272	NUM
ftr-430	124	23	-	-	SYM
ftr-430	124	24	73	73	NUM
ftr-430	124	25	(	(	PUNCT
ftr-430	124	26	2000	2000	NUM
ftr-430	124	27	)	)	PUNCT
ftr-430	124	28	;	;	PUNCT
ftr-430	124	29	see	see	VERB
ftr-430	124	30	also	also	ADV
ftr-430	124	31	daniel	daniel	PROPN
ftr-430	124	32	j.	j.	PROPN
ftr-430	124	33	mitchell	mitchell	PROPN
ftr-430	124	34	,	,	PUNCT
ftr-430	124	35	oecd	oecd	PROPN
ftr-430	124	36	tax	tax	NOUN
ftr-430	124	37	competition	competition	NOUN
ftr-430	124	38	proposal	proposal	NOUN
ftr-430	124	39	:	:	PUNCT
ftr-430	124	40	higher	high	ADJ
ftr-430	124	41	taxes	taxis	NOUN
ftr-430	124	42	and	and	CCONJ
ftr-430	124	43	less	less	ADJ
ftr-430	124	44	privacy	privacy	NOUN
ftr-430	124	45	,	,	PUNCT
ftr-430	124	46	89	89	NUM
ftr-430	124	47	tax	tax	NOUN
ftr-430	124	48	notes	note	NOUN
ftr-430	124	49	801	801	NUM
ftr-430	124	50	,	,	PUNCT
ftr-430	124	51	821	821	NUM
ftr-430	124	52	(	(	PUNCT
ftr-430	124	53	2000	2000	NUM
ftr-430	124	54	)	)	PUNCT
ftr-430	124	55	.	.	PUNCT
ftr-430	125	1	this	this	DET
ftr-430	125	2	article	article	NOUN
ftr-430	125	3	,	,	PUNCT
ftr-430	125	4	we	we	PRON
ftr-430	125	5	examine	examine	VERB
ftr-430	125	6	the	the	DET
ftr-430	125	7	role	role	NOUN
ftr-430	125	8	that	that	PRON
ftr-430	125	9	fairness	fairness	NOUN
ftr-430	125	10	concerns	concern	NOUN
ftr-430	125	11	,	,	PUNCT
ftr-430	125	12	embedded	embed	VERB
ftr-430	125	13	in	in	ADP
ftr-430	125	14	the	the	DET
ftr-430	125	15	abilityto	abilityto	ADJ
ftr-430	125	16	-	-	PUNCT
ftr-430	125	17	pay	pay	NOUN
ftr-430	125	18	concept	concept	NOUN
ftr-430	125	19	,	,	PUNCT
ftr-430	125	20	play	play	VERB
ftr-430	125	21	in	in	ADP
ftr-430	125	22	justifying	justify	VERB
ftr-430	125	23	the	the	DET
ftr-430	125	24	u.s	u.s	PROPN
ftr-430	125	25	.	.	PROPN
ftr-430	125	26	policy	policy	NOUN
ftr-430	125	27	of	of	ADP
ftr-430	125	28	taxing	tax	VERB
ftr-430	125	29	u.s	u.s	PROPN
ftr-430	125	30	.	.	PROPN
ftr-430	125	31	residents	resident	NOUN
ftr-430	125	32	on	on	ADP
ftr-430	125	33	their	their	PRON
ftr-430	125	34	worldwide	worldwide	ADJ
ftr-430	125	35	incomes	income	NOUN
ftr-430	125	36	.	.	PUNCT
ftr-430	126	1	from	from	ADP
ftr-430	126	2	almost	almost	ADV
ftr-430	126	3	the	the	DET
ftr-430	126	4	commencement	commencement	NOUN
ftr-430	126	5	of	of	ADP
ftr-430	126	6	the	the	DET
ftr-430	126	7	modern	modern	ADJ
ftr-430	126	8	income	income	NOUN
ftr-430	126	9	tax	tax	NOUN
ftr-430	126	10	,	,	PUNCT
ftr-430	126	11	the	the	DET
ftr-430	126	12	united	united	PROPN
ftr-430	126	13	states	states	PROPN
ftr-430	126	14	has	have	AUX
ftr-430	126	15	taxed	tax	VERB
ftr-430	126	16	the	the	DET
ftr-430	126	17	worldwide	worldwide	ADJ
ftr-430	126	18	income	income	NOUN
ftr-430	126	19	(	(	PUNCT
ftr-430	126	20	i.e.	i.e.	X
ftr-430	126	21	,	,	PUNCT
ftr-430	126	22	both	both	CCONJ
ftr-430	126	23	foreign	foreign	ADJ
ftr-430	126	24	-	-	PUNCT
ftr-430	126	25	source	source	NOUN
ftr-430	126	26	and	and	CCONJ
ftr-430	126	27	domesticsource	domesticsource	NOUN
ftr-430	126	28	income	income	NOUN
ftr-430	126	29	)	)	PUNCT
ftr-430	126	30	of	of	ADP
ftr-430	126	31	its	its	PRON
ftr-430	126	32	residents	resident	NOUN
ftr-430	126	33	and	and	CCONJ
ftr-430	126	34	ameliorated	ameliorate	VERB
ftr-430	126	35	international	international	ADJ
ftr-430	126	36	double	double	ADJ
ftr-430	126	37	taxation	taxation	NOUN
ftr-430	126	38	resulting	result	VERB
ftr-430	126	39	from	from	ADP
ftr-430	126	40	this	this	DET
ftr-430	126	41	approach	approach	NOUN
ftr-430	126	42	by	by	ADP
ftr-430	126	43	allowing	allow	VERB
ftr-430	126	44	a	a	DET
ftr-430	126	45	u.s	u.s	PROPN
ftr-430	126	46	.	.	PROPN
ftr-430	126	47	income	income	NOUN
ftr-430	126	48	tax	tax	NOUN
ftr-430	126	49	credit	credit	NOUN
ftr-430	126	50	for	for	ADP
ftr-430	126	51	foreign	foreign	ADJ
ftr-430	126	52	tax	tax	NOUN
ftr-430	126	53	imposed	impose	VERB
ftr-430	126	54	on	on	ADP
ftr-430	126	55	foreign	foreign	ADJ
ftr-430	126	56	-	-	PUNCT
ftr-430	126	57	source	source	NOUN
ftr-430	126	58	income.7	income.7	NOUN
ftr-430	126	59	thus	thus	ADV
ftr-430	126	60	,	,	PUNCT
ftr-430	126	61	if	if	SCONJ
ftr-430	126	62	the	the	DET
ftr-430	126	63	foreign	foreign	ADJ
ftr-430	126	64	tax	tax	NOUN
ftr-430	126	65	is	be	AUX
ftr-430	126	66	less	less	ADJ
ftr-430	126	67	than	than	ADP
ftr-430	126	68	the	the	DET
ftr-430	126	69	u.s	u.s	PROPN
ftr-430	126	70	.	.	PROPN
ftr-430	126	71	tax	tax	NOUN
ftr-430	126	72	on	on	ADP
ftr-430	126	73	a	a	DET
ftr-430	126	74	resident	resident	NOUN
ftr-430	126	75	’s	’s	PART
ftr-430	126	76	foreign	foreign	ADJ
ftr-430	126	77	-	-	PUNCT
ftr-430	126	78	source	source	NOUN
ftr-430	126	79	income	income	NOUN
ftr-430	126	80	,	,	PUNCT
ftr-430	126	81	the	the	DET
ftr-430	126	82	united	united	PROPN
ftr-430	126	83	states	states	PROPN
ftr-430	126	84	receives	receive	VERB
ftr-430	126	85	a	a	DET
ftr-430	126	86	residual	residual	ADJ
ftr-430	126	87	tax	tax	NOUN
ftr-430	126	88	equal	equal	ADJ
ftr-430	126	89	to	to	ADP
ftr-430	126	90	the	the	DET
ftr-430	126	91	difference	difference	NOUN
ftr-430	126	92	.	.	PUNCT
ftr-430	127	1	although	although	SCONJ
ftr-430	127	2	there	there	PRON
ftr-430	127	3	has	have	AUX
ftr-430	127	4	been	be	AUX
ftr-430	127	5	relatively	relatively	ADV
ftr-430	127	6	little	little	ADJ
ftr-430	127	7	disagreement	disagreement	NOUN
ftr-430	127	8	with	with	ADP
ftr-430	127	9	worldwide	worldwide	ADJ
ftr-430	127	10	taxation	taxation	NOUN
ftr-430	127	11	of	of	ADP
ftr-430	127	12	the	the	DET
ftr-430	127	13	income	income	NOUN
ftr-430	127	14	of	of	ADP
ftr-430	127	15	u.s	u.s	PROPN
ftr-430	127	16	.	.	PROPN
ftr-430	127	17	resident	resident	NOUN
ftr-430	127	18	individuals,8	individuals,8	VERB
ftr-430	127	19	many	many	ADJ
ftr-430	127	20	in	in	ADP
ftr-430	127	21	the	the	DET
ftr-430	127	22	u.s	u.s	PROPN
ftr-430	127	23	.	.	PROPN
ftr-430	127	24	multinational	multinational	ADJ
ftr-430	127	25	business	business	NOUN
ftr-430	127	26	community	community	NOUN
ftr-430	127	27	,	,	PUNCT
ftr-430	127	28	and	and	CCONJ
ftr-430	127	29	some	some	DET
ftr-430	127	30	academic	academic	ADJ
ftr-430	127	31	commentators	commentator	NOUN
ftr-430	127	32	,	,	PUNCT
ftr-430	127	33	argue	argue	VERB
ftr-430	127	34	that	that	SCONJ
ftr-430	127	35	considerations	consideration	NOUN
ftr-430	127	36	of	of	ADP
ftr-430	127	37	fairness	fairness	NOUN
ftr-430	127	38	,	,	PUNCT
ftr-430	127	39	simplification	simplification	NOUN
ftr-430	127	40	,	,	PUNCT
ftr-430	127	41	competitiveness	competitiveness	NOUN
ftr-430	127	42	and/or	and/or	CCONJ
ftr-430	127	43	efficiency	efficiency	NOUN
ftr-430	127	44	support	support	NOUN
ftr-430	127	45	abandonment	abandonment	NOUN
ftr-430	127	46	of	of	ADP
ftr-430	127	47	the	the	DET
ftr-430	127	48	residual	residual	ADJ
ftr-430	127	49	u.s	u.s	PROPN
ftr-430	127	50	.	.	PROPN
ftr-430	127	51	tax	tax	NOUN
ftr-430	127	52	on	on	ADP
ftr-430	127	53	the	the	DET
ftr-430	127	54	foreign	foreign	ADJ
ftr-430	127	55	-	-	PUNCT
ftr-430	127	56	source	source	NOUN
ftr-430	127	57	active	active	ADJ
ftr-430	127	58	business	business	NOUN
ftr-430	127	59	income	income	NOUN
ftr-430	127	60	of	of	ADP
ftr-430	127	61	u.s	u.s	PROPN
ftr-430	127	62	.	.	PROPN
ftr-430	127	63	resident	resident	PROPN
ftr-430	127	64	corporations	corporation	NOUN
ftr-430	127	65	.	.	PUNCT
ftr-430	128	1	they	they	PRON
ftr-430	128	2	would	would	AUX
ftr-430	128	3	favor	favor	VERB
ftr-430	128	4	adopting	adopt	VERB
ftr-430	128	5	a	a	DET
ftr-430	128	6	territorial	territorial	ADJ
ftr-430	128	7	,	,	PUNCT
ftr-430	128	8	or	or	CCONJ
ftr-430	128	9	exemption	exemption	NOUN
ftr-430	128	10	,	,	PUNCT
ftr-430	128	11	system	system	NOUN
ftr-430	128	12	under	under	ADP
ftr-430	128	13	which	which	PRON
ftr-430	128	14	such	such	ADJ
ftr-430	128	15	foreign	foreign	ADJ
ftr-430	128	16	-	-	PUNCT
ftr-430	128	17	source	source	NOUN
ftr-430	128	18	income	income	NOUN
ftr-430	128	19	is	be	AUX
ftr-430	128	20	excluded	exclude	VERB
ftr-430	128	21	from	from	ADP
ftr-430	128	22	the	the	DET
ftr-430	128	23	gross	gross	ADJ
ftr-430	128	24	income	income	NOUN
ftr-430	128	25	of	of	ADP
ftr-430	128	26	corporate	corporate	ADJ
ftr-430	128	27	residents.9	residents.9	NOUN
ftr-430	128	28	we	we	PRON
ftr-430	128	29	have	have	AUX
ftr-430	128	30	previously	previously	ADV
ftr-430	128	31	questioned	question	VERB
ftr-430	128	32	the	the	DET
ftr-430	128	33	efficiency	efficiency	NOUN
ftr-430	128	34	claims	claim	NOUN
ftr-430	128	35	in	in	ADP
ftr-430	128	36	favor	favor	NOUN
ftr-430	128	37	of	of	ADP
ftr-430	128	38	an	an	DET
ftr-430	128	39	exemption	exemption	NOUN
ftr-430	128	40	system	system	NOUN
ftr-430	128	41	and	and	CCONJ
ftr-430	128	42	argued	argue	VERB
ftr-430	128	43	that	that	SCONJ
ftr-430	128	44	taxation	taxation	NOUN
ftr-430	128	45	of	of	ADP
ftr-430	128	46	foreign	foreign	ADJ
ftr-430	128	47	-	-	PUNCT
ftr-430	128	48	source	source	NOUN
ftr-430	128	49	income	income	NOUN
ftr-430	128	50	at	at	ADP
ftr-430	128	51	the	the	DET
ftr-430	128	52	time	time	NOUN
ftr-430	128	53	it	it	PRON
ftr-430	128	54	is	be	AUX
ftr-430	128	55	earned	earn	VERB
ftr-430	128	56	is	be	AUX
ftr-430	128	57	necessary	necessary	ADJ
ftr-430	128	58	to	to	PART
ftr-430	128	59	avoid	avoid	VERB
ftr-430	128	60	creating	create	VERB
ftr-430	128	61	an	an	DET
ftr-430	128	62	inefficient	inefficient	ADJ
ftr-430	128	63	and	and	CCONJ
ftr-430	128	64	unjustified	unjustified	ADJ
ftr-430	128	65	tax	tax	NOUN
ftr-430	128	66	304	304	NUM
ftr-430	129	1	florida	florida	PROPN
ftr-430	129	2	tax	tax	NOUN
ftr-430	129	3	review	review	NOUN
ftr-430	130	1	[	[	X
ftr-430	130	2	vol	vol	NOUN
ftr-430	130	3	.	.	PUNCT
ftr-430	130	4	5:4	5:4	NUM
ftr-430	130	5	10	10	NUM
ftr-430	130	6	.	.	PUNCT
ftr-430	131	1	see	see	VERB
ftr-430	131	2	robert	robert	PROPN
ftr-430	131	3	j.	j.	PROPN
ftr-430	131	4	peroni	peroni	PROPN
ftr-430	131	5	,	,	PUNCT
ftr-430	131	6	j.	j.	PROPN
ftr-430	131	7	clifton	clifton	PROPN
ftr-430	131	8	fleming	fleming	PROPN
ftr-430	131	9	,	,	PUNCT
ftr-430	131	10	jr	jr	PROPN
ftr-430	131	11	.	.	PROPN
ftr-430	131	12	&	&	CCONJ
ftr-430	131	13	stephen	stephen	PROPN
ftr-430	131	14	e.	e.	PROPN
ftr-430	131	15	shay	shay	PROPN
ftr-430	131	16	,	,	PUNCT
ftr-430	131	17	getting	get	VERB
ftr-430	131	18	serious	serious	ADJ
ftr-430	131	19	about	about	ADP
ftr-430	131	20	curtailing	curtail	VERB
ftr-430	131	21	deferral	deferral	NOUN
ftr-430	131	22	of	of	ADP
ftr-430	131	23	u.s	u.s	PROPN
ftr-430	131	24	.	.	PROPN
ftr-430	131	25	tax	tax	NOUN
ftr-430	131	26	on	on	ADP
ftr-430	131	27	foreign	foreign	ADJ
ftr-430	131	28	source	source	NOUN
ftr-430	131	29	income	income	NOUN
ftr-430	131	30	,	,	PUNCT
ftr-430	131	31	52	52	NUM
ftr-430	131	32	smu	smu	PROPN
ftr-430	131	33	l.	l.	PROPN
ftr-430	131	34	rev	rev	PROPN
ftr-430	131	35	.	.	PROPN
ftr-430	132	1	455	455	NUM
ftr-430	132	2	(	(	PUNCT
ftr-430	132	3	1999	1999	NUM
ftr-430	132	4	)	)	PUNCT
ftr-430	132	5	;	;	PUNCT
ftr-430	133	1	j.	j.	PROPN
ftr-430	133	2	clifton	clifton	PROPN
ftr-430	133	3	fleming	fleming	PROPN
ftr-430	133	4	,	,	PUNCT
ftr-430	133	5	jr	jr	PROPN
ftr-430	133	6	.	.	PROPN
ftr-430	133	7	,	,	PUNCT
ftr-430	133	8	robert	robert	PROPN
ftr-430	133	9	j.	j.	PROPN
ftr-430	133	10	peroni	peroni	PROPN
ftr-430	133	11	&	&	CCONJ
ftr-430	133	12	stephen	stephen	PROPN
ftr-430	133	13	e.	e.	PROPN
ftr-430	133	14	shay	shay	PROPN
ftr-430	133	15	,	,	PUNCT
ftr-430	133	16	deferral	deferral	ADJ
ftr-430	133	17	:	:	PUNCT
ftr-430	133	18	consider	consider	VERB
ftr-430	133	19	ending	end	VERB
ftr-430	133	20	it	it	PRON
ftr-430	133	21	instead	instead	ADV
ftr-430	133	22	of	of	ADP
ftr-430	133	23	expanding	expand	VERB
ftr-430	133	24	it	it	PRON
ftr-430	133	25	,	,	PUNCT
ftr-430	133	26	86	86	NUM
ftr-430	133	27	tax	tax	NOUN
ftr-430	133	28	notes	note	NOUN
ftr-430	133	29	837	837	NUM
ftr-430	133	30	(	(	PUNCT
ftr-430	133	31	2000	2000	NUM
ftr-430	133	32	)	)	PUNCT
ftr-430	133	33	.	.	PUNCT
ftr-430	134	1	there	there	PRON
ftr-430	134	2	seems	seem	VERB
ftr-430	134	3	to	to	PART
ftr-430	134	4	be	be	AUX
ftr-430	134	5	general	general	ADJ
ftr-430	134	6	recognition	recognition	NOUN
ftr-430	134	7	that	that	SCONJ
ftr-430	134	8	an	an	DET
ftr-430	134	9	exempt	exempt	ADJ
ftr-430	134	10	ion	ion	NOUN
ftr-430	134	11	system	system	NOUN
ftr-430	134	12	provides	provide	VERB
ftr-430	134	13	an	an	DET
ftr-430	134	14	incentive	incentive	NOUN
ftr-430	134	15	for	for	SCONJ
ftr-430	134	16	u.s	u.s	PROPN
ftr-430	134	17	.	.	PROPN
ftr-430	134	18	residents	resident	NOUN
ftr-430	134	19	to	to	PART
ftr-430	134	20	invest	invest	VERB
ftr-430	134	21	their	their	PRON
ftr-430	134	22	directly	directly	ADV
ftr-430	134	23	-	-	PUNCT
ftr-430	134	24	owned	own	VERB
ftr-430	134	25	funds	fund	NOUN
ftr-430	134	26	in	in	ADP
ftr-430	134	27	low	low	ADJ
ftr-430	134	28	-	-	PUNCT
ftr-430	134	29	tax	tax	NOUN
ftr-430	134	30	foreign	foreign	ADJ
ftr-430	134	31	countries	country	NOUN
ftr-430	134	32	instead	instead	ADV
ftr-430	134	33	of	of	ADP
ftr-430	134	34	at	at	ADP
ftr-430	134	35	home	home	NOUN
ftr-430	134	36	or	or	CCONJ
ftr-430	134	37	in	in	ADP
ftr-430	134	38	other	other	ADJ
ftr-430	134	39	countries	country	NOUN
ftr-430	134	40	with	with	ADP
ftr-430	134	41	effective	effective	ADJ
ftr-430	134	42	tax	tax	NOUN
ftr-430	134	43	rates	rate	NOUN
ftr-430	134	44	equal	equal	ADJ
ftr-430	134	45	to	to	ADP
ftr-430	134	46	or	or	CCONJ
ftr-430	134	47	greater	great	ADJ
ftr-430	134	48	than	than	ADP
ftr-430	134	49	the	the	DET
ftr-430	134	50	u.s	u.s	PROPN
ftr-430	134	51	.	.	PROPN
ftr-430	134	52	resident	resident	PROPN
ftr-430	134	53	’s	’s	PART
ftr-430	134	54	u.s	u.s	PROPN
ftr-430	134	55	.	.	PROPN
ftr-430	134	56	tax	tax	NOUN
ftr-430	134	57	on	on	ADP
ftr-430	134	58	the	the	DET
ftr-430	134	59	same	same	ADJ
ftr-430	134	60	category	category	NOUN
ftr-430	134	61	of	of	ADP
ftr-430	134	62	foreign	foreign	ADJ
ftr-430	134	63	income	income	NOUN
ftr-430	134	64	.	.	PUNCT
ftr-430	135	1	see	see	VERB
ftr-430	135	2	,	,	PUNCT
ftr-430	135	3	e.g.	e.g.	ADV
ftr-430	135	4	,	,	PUNCT
ftr-430	135	5	staff	staff	NOUN
ftr-430	135	6	of	of	ADP
ftr-430	135	7	joint	joint	ADJ
ftr-430	135	8	comm	comm	NOUN
ftr-430	135	9	.	.	PUNCT
ftr-430	136	1	on	on	ADP
ftr-430	136	2	taxation	taxation	NOUN
ftr-430	136	3	,	,	PUNCT
ftr-430	136	4	106th	106th	ADJ
ftr-430	136	5	cong	cong	NOUN
ftr-430	136	6	.	.	PUNCT
ftr-430	136	7	,	,	PUNCT
ftr-430	136	8	1st	1st	ADJ
ftr-430	136	9	sess	sess	NOUN
ftr-430	136	10	.	.	PUNCT
ftr-430	137	1	,	,	PUNCT
ftr-430	137	2	description	description	NOUN
ftr-430	137	3	and	and	CCONJ
ftr-430	137	4	analysis	analysis	NOUN
ftr-430	137	5	of	of	ADP
ftr-430	137	6	present	present	ADJ
ftr-430	137	7	-	-	PUNCT
ftr-430	137	8	law	law	NOUN
ftr-430	137	9	rules	rule	NOUN
ftr-430	137	10	relating	relate	VERB
ftr-430	137	11	to	to	ADP
ftr-430	137	12	international	international	ADJ
ftr-430	137	13	taxation	taxation	NOUN
ftr-430	137	14	,	,	PUNCT
ftr-430	137	15	at	at	ADP
ftr-430	137	16	75	75	NUM
ftr-430	137	17	(	(	PUNCT
ftr-430	137	18	comm	comm	NOUN
ftr-430	137	19	.	.	PUNCT
ftr-430	138	1	print	print	NOUN
ftr-430	138	2	1999	1999	NUM
ftr-430	138	3	)	)	PUNCT
ftr-430	139	1	[	[	X
ftr-430	139	2	hereinafter	hereinafter	NOUN
ftr-430	139	3	joint	joint	ADJ
ftr-430	139	4	comm	comm	NOUN
ftr-430	139	5	.	.	PUNCT
ftr-430	139	6	,	,	PUNCT
ftr-430	139	7	description	description	NOUN
ftr-430	139	8	]	]	PUNCT
ftr-430	139	9	;	;	PUNCT
ftr-430	139	10	peggy	peggy	PROPN
ftr-430	139	11	brewer	brewer	PROPN
ftr-430	139	12	richman	richman	PROPN
ftr-430	139	13	,	,	PUNCT
ftr-430	139	14	taxation	taxation	NOUN
ftr-430	139	15	of	of	ADP
ftr-430	139	16	foreign	foreign	ADJ
ftr-430	139	17	investment	investment	NOUN
ftr-430	139	18	income	income	NOUN
ftr-430	139	19	:	:	PUNCT
ftr-430	139	20	an	an	DET
ftr-430	139	21	economic	economic	ADJ
ftr-430	139	22	analysis	analysis	NOUN
ftr-430	139	23	51	51	NUM
ftr-430	139	24	(	(	PUNCT
ftr-430	139	25	1963	1963	NUM
ftr-430	139	26	)	)	PUNCT
ftr-430	139	27	.	.	PUNCT
ftr-430	140	1	there	there	PRON
ftr-430	140	2	is	be	VERB
ftr-430	140	3	also	also	ADV
ftr-430	140	4	recognition	recognition	NOUN
ftr-430	140	5	of	of	ADP
ftr-430	140	6	the	the	DET
ftr-430	140	7	fact	fact	NOUN
ftr-430	140	8	that	that	SCONJ
ftr-430	140	9	an	an	DET
ftr-430	140	10	exemption	exemption	NOUN
ftr-430	140	11	system	system	NOUN
ftr-430	140	12	encourages	encourage	VERB
ftr-430	140	13	res	re	NOUN
ftr-430	140	14	idents	ident	NOUN
ftr-430	140	15	of	of	ADP
ftr-430	140	16	high	high	ADJ
ftr-430	140	17	tax	tax	NOUN
ftr-430	140	18	/	/	SYM
ftr-430	140	19	high	high	ADJ
ftr-430	140	20	government	government	NOUN
ftr-430	140	21	benefit	benefit	NOUN
ftr-430	140	22	countries	country	NOUN
ftr-430	140	23	to	to	PART
ftr-430	140	24	engage	engage	VERB
ftr-430	140	25	in	in	ADP
ftr-430	140	26	the	the	DET
ftr-430	140	27	strategic	strategic	ADJ
ftr-430	140	28	behavior	behavior	NOUN
ftr-430	140	29	of	of	ADP
ftr-430	140	30	enjoying	enjoy	VERB
ftr-430	140	31	the	the	DET
ftr-430	140	32	costly	costly	ADJ
ftr-430	140	33	perquisites	perquisite	NOUN
ftr-430	140	34	of	of	ADP
ftr-430	140	35	their	their	PRON
ftr-430	140	36	residence	residence	NOUN
ftr-430	140	37	country	country	NOUN
ftr-430	140	38	while	while	SCONJ
ftr-430	140	39	earning	earn	VERB
ftr-430	140	40	their	their	PRON
ftr-430	140	41	income	income	NOUN
ftr-430	140	42	in	in	ADP
ftr-430	140	43	low	low	ADJ
ftr-430	140	44	tax	tax	NOUN
ftr-430	140	45	/	/	SYM
ftr-430	140	46	low	low	ADJ
ftr-430	140	47	government	government	NOUN
ftr-430	140	48	benefit	benefit	NOUN
ftr-430	140	49	countries	country	NOUN
ftr-430	140	50	.	.	PUNCT
ftr-430	141	1	see	see	VERB
ftr-430	141	2	ju	ju	PROPN
ftr-430	141	3	lie	lie	NOUN
ftr-430	141	4	roin	roin	PROPN
ftr-430	141	5	,	,	PUNCT
ftr-430	141	6	competi	competi	PROPN
ftr-430	141	7	tion	tion	PROPN
ftr-430	141	8	and	and	CCONJ
ftr-430	141	9	evas	evas	PROPN
ftr-430	141	10	ion	ion	NOUN
ftr-430	141	11	:	:	PUNCT
ftr-430	141	12	another	another	DET
ftr-430	141	13	perspective	perspective	NOUN
ftr-430	141	14	on	on	ADP
ftr-430	141	15	international	international	ADJ
ftr-430	141	16	tax	tax	NOUN
ftr-430	141	17	competition	competition	NOUN
ftr-430	141	18	,	,	PUNCT
ftr-430	142	1	89	89	NUM
ftr-430	142	2	geo	geo	PROPN
ftr-430	142	3	.	.	PUNCT
ftr-430	142	4	l.j	l.j	PROPN
ftr-430	142	5	.	.	PROPN
ftr-430	142	6	543	543	NUM
ftr-430	142	7	,	,	PUNCT
ftr-430	142	8	588	588	NUM
ftr-430	142	9	-	-	SYM
ftr-430	142	10	89	89	NUM
ftr-430	142	11	,	,	PUNCT
ftr-430	142	12	591	591	NUM
ftr-430	142	13	(	(	PUNCT
ftr-430	142	14	2001	2001	NUM
ftr-430	142	15	)	)	PUNCT
ftr-430	142	16	.	.	PUNCT
ftr-430	143	1	a	a	DET
ftr-430	143	2	degree	degree	NOUN
ftr-430	143	3	of	of	ADP
ftr-430	143	4	confusion	confusion	NOUN
ftr-430	143	5	has	have	AUX
ftr-430	143	6	existed	exist	VERB
ftr-430	143	7	,	,	PUNCT
ftr-430	143	8	however	however	ADV
ftr-430	143	9	,	,	PUNCT
ftr-430	143	10	regarding	regard	VERB
ftr-430	143	11	the	the	DET
ftr-430	143	12	incentive	incentive	NOUN
ftr-430	143	13	effect	effect	NOUN
ftr-430	143	14	produced	produce	VERB
ftr-430	143	15	by	by	ADP
ftr-430	143	16	the	the	DET
ftr-430	143	17	present	present	ADJ
ftr-430	143	18	u.s	u.s	PROPN
ftr-430	143	19	.	.	PROPN
ftr-430	143	20	system	system	PROPN
ftr-430	143	21	’s	’s	PART
ftr-430	143	22	deferred	defer	VERB
ftr-430	143	23	taxation	taxation	NOUN
ftr-430	143	24	of	of	ADP
ftr-430	143	25	foreign	foreign	ADJ
ftr-430	143	26	-	-	PUNCT
ftr-430	143	27	source	source	NOUN
ftr-430	143	28	income	income	NOUN
ftr-430	143	29	earned	earn	VERB
ftr-430	143	30	in	in	ADP
ftr-430	143	31	low	low	ADJ
ftr-430	143	32	-	-	PUNCT
ftr-430	143	33	tax	tax	NOUN
ftr-430	143	34	countr	countr	NOUN
ftr-430	143	35	ies	ie	NOUN
ftr-430	143	36	by	by	ADP
ftr-430	143	37	foreign	foreign	ADJ
ftr-430	143	38	subsidiar	subsidiar	NOUN
ftr-430	143	39	ies	ie	NOUN
ftr-430	143	40	of	of	ADP
ftr-430	143	41	u.s	u.s	PROPN
ftr-430	143	42	.	.	PROPN
ftr-430	143	43	corporations	corporation	NOUN
ftr-430	143	44	.	.	PUNCT
ftr-430	144	1	this	this	DET
ftr-430	144	2	confusion	confusion	NOUN
ftr-430	144	3	has	have	VERB
ftr-430	144	4	its	its	PRON
ftr-430	144	5	roots	root	NOUN
ftr-430	144	6	in	in	ADP
ftr-430	144	7	an	an	DET
ftr-430	144	8	article	article	NOUN
ftr-430	144	9	by	by	ADP
ftr-430	144	10	economist	economist	NOUN
ftr-430	144	11	david	david	PROPN
ftr-430	144	12	g.	g.	PROPN
ftr-430	144	13	hartman	hartman	PROPN
ftr-430	144	14	.	.	PUNCT
ftr-430	145	1	the	the	DET
ftr-430	145	2	article	article	NOUN
ftr-430	145	3	asserts	assert	VERB
ftr-430	145	4	that	that	SCONJ
ftr-430	145	5	two	two	NUM
ftr-430	145	6	seemingly	seemingly	ADV
ftr-430	145	7	contradictory	contradictory	ADJ
ftr-430	145	8	propositions	proposition	NOUN
ftr-430	145	9	are	be	AUX
ftr-430	145	10	both	both	ADV
ftr-430	145	11	true	true	ADJ
ftr-430	145	12	.	.	PUNCT
ftr-430	146	1	the	the	DET
ftr-430	146	2	first	first	ADJ
ftr-430	146	3	proposition	proposition	NOUN
ftr-430	146	4	holds	hold	VERB
ftr-430	146	5	that	that	SCONJ
ftr-430	146	6	because	because	SCONJ
ftr-430	146	7	u.s	u.s	PROPN
ftr-430	146	8	.	.	PROPN
ftr-430	146	9	tax	tax	NOUN
ftr-430	146	10	on	on	ADP
ftr-430	146	11	the	the	DET
ftr-430	146	12	foreign	foreign	ADJ
ftr-430	146	13	-	-	PUNCT
ftr-430	146	14	source	source	NOUN
ftr-430	146	15	income	income	NOUN
ftr-430	146	16	of	of	ADP
ftr-430	146	17	a	a	DET
ftr-430	146	18	foreign	foreign	ADJ
ftr-430	146	19	subsidiary	subsidiary	NOUN
ftr-430	146	20	is	be	AUX
ftr-430	146	21	deferred	defer	VERB
ftr-430	146	22	until	until	SCONJ
ftr-430	146	23	the	the	DET
ftr-430	146	24	subsidiary	subsidiary	NOUN
ftr-430	146	25	pays	pay	VERB
ftr-430	146	26	dividends	dividend	NOUN
ftr-430	146	27	to	to	ADP
ftr-430	146	28	its	its	PRON
ftr-430	146	29	u.s	u.s	PROPN
ftr-430	146	30	.	.	PROPN
ftr-430	146	31	parent	parent	PROPN
ftr-430	146	32	,	,	PUNCT
ftr-430	146	33	the	the	DET
ftr-430	146	34	u.s	u.s	PROPN
ftr-430	146	35	.	.	PROPN
ftr-430	146	36	tax	tax	NOUN
ftr-430	146	37	on	on	ADP
ftr-430	146	38	the	the	DET
ftr-430	146	39	dividends	dividend	NOUN
ftr-430	146	40	is	be	AUX
ftr-430	146	41	irrelevant	irrelevant	ADJ
ftr-430	146	42	in	in	ADP
ftr-430	146	43	deciding	decide	VERB
ftr-430	146	44	whether	whether	SCONJ
ftr-430	146	45	a	a	DET
ftr-430	146	46	“	"	PUNCT
ftr-430	146	47	mature	mature	ADJ
ftr-430	146	48	”	"	PUNCT
ftr-430	146	49	fore	fore	NOUN
ftr-430	146	50	ign	ign	NOUN
ftr-430	146	51	subsidiary	subsidiary	NOUN
ftr-430	146	52	(	(	PUNCT
ftr-430	146	53	i.e	i.e	PROPN
ftr-430	146	54	.	.	PROPN
ftr-430	146	55	,	,	PUNCT
ftr-430	146	56	one	one	NUM
ftr-430	146	57	that	that	PRON
ftr-430	146	58	does	do	AUX
ftr-430	146	59	not	not	PART
ftr-430	146	60	require	require	VERB
ftr-430	146	61	additional	additional	ADJ
ftr-430	146	62	capital	capital	NOUN
ftr-430	146	63	from	from	ADP
ftr-430	146	64	its	its	PRON
ftr-430	146	65	parent	parent	NOUN
ftr-430	146	66	)	)	PUNCT
ftr-430	146	67	will	will	AUX
ftr-430	146	68	reinvest	reinvest	VERB
ftr-430	146	69	its	its	PRON
ftr-430	146	70	earnings	earning	NOUN
ftr-430	146	71	in	in	ADP
ftr-430	146	72	its	its	PRON
ftr-430	146	73	low	low	ADV
ftr-430	146	74	-	-	PUNCT
ftr-430	146	75	taxed	tax	VERB
ftr-430	146	76	foreign	foreign	ADJ
ftr-430	146	77	operations	operation	NOUN
ftr-430	146	78	or	or	CCONJ
ftr-430	146	79	pay	pay	VERB
ftr-430	146	80	dividends	dividend	NOUN
ftr-430	146	81	to	to	ADP
ftr-430	146	82	its	its	PRON
ftr-430	146	83	u.s	u.s	PROPN
ftr-430	146	84	.	.	PROPN
ftr-430	146	85	parent	parent	NOUN
ftr-430	146	86	.	.	PUNCT
ftr-430	147	1	the	the	DET
ftr-430	147	2	second	second	ADJ
ftr-430	147	3	hartman	hartman	PROPN
ftr-430	147	4	proposition	proposition	NOUN
ftr-430	147	5	holds	hold	VERB
ftr-430	147	6	that	that	SCONJ
ftr-430	147	7	because	because	SCONJ
ftr-430	147	8	u.s	u.s	PROPN
ftr-430	147	9	.	.	PROPN
ftr-430	147	10	tax	tax	NOUN
ftr-430	147	11	on	on	ADP
ftr-430	147	12	the	the	DET
ftr-430	147	13	foreignsource	foreignsource	NOUN
ftr-430	147	14	income	income	NOUN
ftr-430	147	15	of	of	ADP
ftr-430	147	16	a	a	DET
ftr-430	147	17	foreign	foreign	ADJ
ftr-430	147	18	subsidiary	subsidiary	NOUN
ftr-430	147	19	is	be	AUX
ftr-430	147	20	deferred	defer	VERB
ftr-430	147	21	until	until	SCONJ
ftr-430	147	22	the	the	DET
ftr-430	147	23	subsidiary	subsidiary	NOUN
ftr-430	147	24	pays	pay	VERB
ftr-430	147	25	dividends	dividend	NOUN
ftr-430	147	26	to	to	ADP
ftr-430	147	27	its	its	PRON
ftr-430	147	28	u.s	u.s	PROPN
ftr-430	147	29	.	.	PROPN
ftr-430	147	30	parent	parent	PROPN
ftr-430	147	31	,	,	PUNCT
ftr-430	147	32	a	a	DET
ftr-430	147	33	u.s	u.s	PROPN
ftr-430	147	34	.	.	PROPN
ftr-430	147	35	parent	parent	NOUN
ftr-430	147	36	is	be	AUX
ftr-430	147	37	encouraged	encourage	VERB
ftr-430	147	38	to	to	PART
ftr-430	147	39	have	have	VERB
ftr-430	147	40	the	the	DET
ftr-430	147	41	foreign	foreign	ADJ
ftr-430	147	42	subsidiary	subsidiary	NOUN
ftr-430	147	43	retain	retain	VERB
ftr-430	147	44	and	and	CCONJ
ftr-430	147	45	reinvest	reinvest	VERB
ftr-430	147	46	its	its	PRON
ftr-430	147	47	earnings	earning	NOUN
ftr-430	147	48	instead	instead	ADV
ftr-430	147	49	of	of	ADP
ftr-430	147	50	transferring	transfer	VERB
ftr-430	147	51	them	they	PRON
ftr-430	147	52	to	to	ADP
ftr-430	147	53	the	the	DET
ftr-430	147	54	parent	parent	NOUN
ftr-430	147	55	as	as	ADP
ftr-430	147	56	dividends	dividend	NOUN
ftr-430	147	57	.	.	PUNCT
ftr-430	148	1	see	see	VERB
ftr-430	148	2	david	david	PROPN
ftr-430	148	3	g.	g.	PROPN
ftr-430	148	4	hartman	hartman	PROPN
ftr-430	148	5	,	,	PUNCT
ftr-430	148	6	tax	tax	NOUN
ftr-430	148	7	policy	policy	NOUN
ftr-430	148	8	and	and	CCONJ
ftr-430	148	9	foreign	foreign	ADJ
ftr-430	148	10	direct	direct	ADJ
ftr-430	148	11	investment	investment	NOUN
ftr-430	148	12	,	,	PUNCT
ftr-430	148	13	26	26	NUM
ftr-430	148	14	j.	j.	PROPN
ftr-430	148	15	pub	pub	PROPN
ftr-430	148	16	.	.	PUNCT
ftr-430	149	1	econ	econ	PROPN
ftr-430	149	2	.	.	PUNCT
ftr-430	150	1	107	107	NUM
ftr-430	150	2	,	,	PUNCT
ftr-430	150	3	110	110	NUM
ftr-430	150	4	-	-	SYM
ftr-430	150	5	11	11	NUM
ftr-430	150	6	,	,	PUNCT
ftr-430	150	7	116	116	NUM
ftr-430	150	8	,	,	PUNCT
ftr-430	150	9	119	119	NUM
ftr-430	150	10	(	(	PUNCT
ftr-430	150	11	1985	1985	NUM
ftr-430	150	12	)	)	PUNCT
ftr-430	150	13	.	.	PUNCT
ftr-430	151	1	hartman	hartman	PROPN
ftr-430	151	2	’s	’s	PART
ftr-430	151	3	explanat	explanat	PROPN
ftr-430	151	4	ion	ion	NOUN
ftr-430	151	5	of	of	ADP
ftr-430	151	6	why	why	SCONJ
ftr-430	151	7	these	these	DET
ftr-430	151	8	apparently	apparently	ADV
ftr-430	151	9	conflicting	conflicting	ADJ
ftr-430	151	10	assertions	assertion	NOUN
ftr-430	151	11	are	be	AUX
ftr-430	151	12	,	,	PUNCT
ftr-430	151	13	in	in	ADP
ftr-430	151	14	fact	fact	NOUN
ftr-430	151	15	,	,	PUNCT
ftr-430	151	16	harmonious	harmonious	ADJ
ftr-430	151	17	relies	rely	VERB
ftr-430	151	18	heavily	heavily	ADV
ftr-430	151	19	on	on	ADP
ftr-430	151	20	algebraic	algebraic	ADJ
ftr-430	151	21	equations	equation	NOUN
ftr-430	151	22	that	that	PRON
ftr-430	151	23	may	may	AUX
ftr-430	151	24	bewilder	bewilder	VERB
ftr-430	151	25	many	many	ADJ
ftr-430	151	26	lawyers	lawyer	NOUN
ftr-430	151	27	.	.	PUNCT
ftr-430	152	1	see	see	VERB
ftr-430	152	2	i	i	PRON
ftr-430	152	3	d.	d.	PROPN
ftr-430	152	4	at	at	ADP
ftr-430	152	5	112	112	NUM
ftr-430	152	6	-	-	SYM
ftr-430	152	7	113	113	NUM
ftr-430	152	8	,	,	PUNCT
ftr-430	152	9	116	116	NUM
ftr-430	152	10	-	-	SYM
ftr-430	152	11	117	117	NUM
ftr-430	152	12	.	.	PUNCT
ftr-430	153	1	other	other	ADJ
ftr-430	153	2	writers	writer	NOUN
ftr-430	153	3	have	have	AUX
ftr-430	153	4	attempted	attempt	VERB
ftr-430	153	5	verbal	verbal	ADJ
ftr-430	153	6	explanations	explanation	NOUN
ftr-430	153	7	with	with	ADP
ftr-430	153	8	mixed	mixed	ADJ
ftr-430	153	9	success	success	NOUN
ftr-430	153	10	.	.	PUNCT
ftr-430	154	1	see	see	VERB
ftr-430	154	2	rosanne	rosanne	NOUN
ftr-430	154	3	altshuler	altshuler	NOUN
ftr-430	154	4	,	,	PUNCT
ftr-430	154	5	recent	recent	ADJ
ftr-430	154	6	developments	development	NOUN
ftr-430	154	7	in	in	ADP
ftr-430	154	8	the	the	DET
ftr-430	154	9	debate	debate	NOUN
ftr-430	154	10	on	on	ADP
ftr-430	154	11	deferral	deferral	ADJ
ftr-430	154	12	,	,	PUNCT
ftr-430	154	13	20	20	NUM
ftr-430	154	14	tax	tax	NOUN
ftr-430	154	15	notes	note	NOUN
ftr-430	154	16	int’l	int’l	ADJ
ftr-430	154	17	1579	1579	NUM
ftr-430	154	18	,	,	PUNCT
ftr-430	154	19	1590	1590	NUM
ftr-430	154	20	(	(	PUNCT
ftr-430	154	21	2000	2000	NUM
ftr-430	154	22	)	)	PUNCT
ftr-430	154	23	;	;	PUNCT
ftr-430	154	24	reuven	reuven	PROPN
ftr-430	154	25	s.	s.	PROPN
ftr-430	154	26	aviyonah	aviyonah	PROPN
ftr-430	154	27	,	,	PUNCT
ftr-430	154	28	globalization	globalization	NOUN
ftr-430	154	29	,	,	PUNCT
ftr-430	154	30	tax	tax	NOUN
ftr-430	154	31	competition	competition	NOUN
ftr-430	154	32	,	,	PUNCT
ftr-430	154	33	and	and	CCONJ
ftr-430	154	34	the	the	DET
ftr-430	154	35	fiscal	fiscal	ADJ
ftr-430	154	36	crisis	crisis	NOUN
ftr-430	154	37	of	of	ADP
ftr-430	154	38	the	the	DET
ftr-430	154	39	welfare	welfare	NOUN
ftr-430	154	40	state	state	NOUN
ftr-430	154	41	,	,	PUNCT
ftr-430	154	42	113	113	NUM
ftr-430	154	43	harv	harv	NOUN
ftr-430	154	44	.	.	PUNCT
ftr-430	155	1	l.	l.	PROPN
ftr-430	155	2	rev	rev	PROPN
ftr-430	155	3	.	.	PROPN
ftr-430	155	4	1573	1573	NUM
ftr-430	155	5	,	,	PUNCT
ftr-430	155	6	1593	1593	NUM
ftr-430	155	7	n.70	n.70	X
ftr-430	155	8	(	(	PUNCT
ftr-430	155	9	2000	2000	NUM
ftr-430	155	10	)	)	PUNCT
ftr-430	155	11	;	;	PUNCT
ftr-430	155	12	chorvat	chorvat	NOUN
ftr-430	155	13	,	,	PUNCT
ftr-430	155	14	supra	supra	PROPN
ftr-430	155	15	note	note	NOUN
ftr-430	155	16	9	9	NUM
ftr-430	155	17	,	,	PUNCT
ftr-430	155	18	at	at	ADP
ftr-430	155	19	843	843	NUM
ftr-430	155	20	-	-	SYM
ftr-430	155	21	44	44	NUM
ftr-430	155	22	;	;	PUNCT
ftr-430	155	23	harry	harry	PROPN
ftr-430	155	24	grubert	grubert	PROPN
ftr-430	155	25	&	&	CCONJ
ftr-430	155	26	john	john	PROPN
ftr-430	155	27	mutti	mutti	PROPN
ftr-430	155	28	,	,	PUNCT
ftr-430	155	29	taxing	tax	VERB
ftr-430	155	30	international	international	ADJ
ftr-430	155	31	business	business	NOUN
ftr-430	155	32	income	income	NOUN
ftr-430	155	33	:	:	PUNCT
ftr-430	155	34	dividend	dividend	NOUN
ftr-430	155	35	exemption	exemption	NOUN
ftr-430	155	36	versus	versus	ADP
ftr-430	155	37	the	the	DET
ftr-430	155	38	current	current	ADJ
ftr-430	155	39	system	system	NOUN
ftr-430	155	40	8	8	NUM
ftr-430	155	41	(	(	PUNCT
ftr-430	155	42	the	the	DET
ftr-430	155	43	aei	aei	PROPN
ftr-430	155	44	press	press	NOUN
ftr-430	155	45	2001	2001	NUM
ftr-430	155	46	)	)	PUNCT
ftr-430	156	1	[	[	X
ftr-430	156	2	he	he	PRON
ftr-430	156	3	reinafte	reinafte	NOUN
ftr-430	156	4	r	r	NOUN
ftr-430	156	5	grubert	grubert	PROPN
ftr-430	156	6	&	&	CCONJ
ftr-430	156	7	mutti	mutti	PROPN
ftr-430	156	8	,	,	PUNCT
ftr-430	156	9	dividend	dividend	NOUN
ftr-430	156	10	exemption	exemption	NOUN
ftr-430	156	11	]	]	PUNCT
ftr-430	156	12	.	.	PUNCT
ftr-430	157	1	we	we	PRON
ftr-430	157	2	now	now	ADV
ftr-430	157	3	try	try	VERB
ftr-430	157	4	our	our	PRON
ftr-430	157	5	hands	hand	NOUN
ftr-430	157	6	at	at	ADP
ftr-430	157	7	clarifying	clarify	VERB
ftr-430	157	8	the	the	DET
ftr-430	157	9	matter	matter	NOUN
ftr-430	157	10	by	by	ADP
ftr-430	157	11	analyzing	analyze	VERB
ftr-430	157	12	the	the	DET
ftr-430	157	13	following	follow	VERB
ftr-430	157	14	example	example	NOUN
ftr-430	157	15	:	:	PUNCT
ftr-430	157	16	usco	usco	PROPN
ftr-430	157	17	,	,	PUNCT
ftr-430	157	18	a	a	DET
ftr-430	157	19	u.s	u.s	PROPN
ftr-430	157	20	.	.	PROPN
ftr-430	157	21	resident	resident	PROPN
ftr-430	157	22	c	c	PROPN
ftr-430	157	23	corporation	corporation	NOUN
ftr-430	157	24	,	,	PUNCT
ftr-430	157	25	owns	own	VERB
ftr-430	157	26	100	100	NUM
ftr-430	157	27	%	%	NOUN
ftr-430	157	28	of	of	ADP
ftr-430	157	29	the	the	DET
ftr-430	157	30	shares	share	NOUN
ftr-430	157	31	of	of	ADP
ftr-430	157	32	forco	forco	NOUN
ftr-430	157	33	,	,	PUNCT
ftr-430	157	34	a	a	DET
ftr-430	157	35	foreign	foreign	ADJ
ftr-430	157	36	c	c	PROPN
ftr-430	157	37	corporation	corporation	NOUN
ftr-430	157	38	resident	resident	NOUN
ftr-430	157	39	in	in	ADP
ftr-430	157	40	,	,	PUNCT
ftr-430	157	41	and	and	CCONJ
ftr-430	157	42	doing	do	VERB
ftr-430	157	43	business	business	NOUN
ftr-430	157	44	exclusively	exclusively	ADV
ftr-430	157	45	in	in	ADV
ftr-430	157	46	,	,	PUNCT
ftr-430	157	47	country	country	NOUN
ftr-430	157	48	x	x	NOUN
ftr-430	157	49	,	,	PUNCT
ftr-430	157	50	which	which	PRON
ftr-430	157	51	imposes	impose	VERB
ftr-430	157	52	a	a	DET
ftr-430	157	53	15	15	NUM
ftr-430	157	54	%	%	NOUN
ftr-430	157	55	corporate	corporate	ADJ
ftr-430	157	56	income	income	NOUN
ftr-430	157	57	tax	tax	NOUN
ftr-430	157	58	and	and	CCONJ
ftr-430	157	59	no	no	DET
ftr-430	157	60	dividend	dividend	NOUN
ftr-430	157	61	withholding	withholding	NOUN
ftr-430	157	62	tax	tax	NOUN
ftr-430	157	63	.	.	PUNCT
ftr-430	158	1	usco	usco	PROPN
ftr-430	158	2	is	be	AUX
ftr-430	158	3	subject	subject	ADJ
ftr-430	158	4	to	to	ADP
ftr-430	158	5	a	a	DET
ftr-430	158	6	35	35	NUM
ftr-430	158	7	%	%	NOUN
ftr-430	158	8	u.s	u.s	PROPN
ftr-430	158	9	.	.	PROPN
ftr-430	158	10	tax	tax	NOUN
ftr-430	158	11	on	on	ADP
ftr-430	158	12	its	its	PRON
ftr-430	158	13	worldwide	worldwide	ADJ
ftr-430	158	14	income	income	NOUN
ftr-430	158	15	.	.	PUNCT
ftr-430	159	1	in	in	ADP
ftr-430	159	2	yea	yea	ADJ
ftr-430	159	3	r	r	NOUN
ftr-430	159	4	1	1	NUM
ftr-430	159	5	,	,	PUNCT
ftr-430	159	6	forco	forco	NOUN
ftr-430	159	7	earns	earn	VERB
ftr-430	159	8	$	$	SYM
ftr-430	159	9	117	117	NUM
ftr-430	159	10	.65	.65	NUM
ftr-430	159	11	,	,	PUNCT
ftr-430	159	12	pays	pay	VERB
ftr-430	159	13	a	a	DET
ftr-430	159	14	15	15	NUM
ftr-430	159	15	%	%	NOUN
ftr-430	159	16	x	x	SYM
ftr-430	159	17	country	country	NOUN
ftr-430	159	18	tax	tax	NOUN
ftr-430	159	19	(	(	PUNCT
ftr-430	159	20	$	$	SYM
ftr-430	159	21	17.65	17.65	NUM
ftr-430	159	22	)	)	PUNCT
ftr-430	159	23	and	and	CCONJ
ftr-430	159	24	has	have	VERB
ftr-430	159	25	$	$	SYM
ftr-430	159	26	100	100	NUM
ftr-430	159	27	left	leave	VERB
ftr-430	159	28	.	.	PUNCT
ftr-430	160	1	if	if	SCONJ
ftr-430	160	2	forco	forco	NOUN
ftr-430	160	3	pays	pay	VERB
ftr-430	160	4	the	the	DET
ftr-430	160	5	$	$	SYM
ftr-430	160	6	100	100	NUM
ftr-430	160	7	to	to	ADP
ftr-430	160	8	usco	usco	NOUN
ftr-430	160	9	at	at	ADP
ftr-430	160	10	the	the	DET
ftr-430	160	11	close	close	NOUN
ftr-430	160	12	of	of	ADP
ftr-430	160	13	year	year	NOUN
ftr-430	160	14	1	1	NUM
ftr-430	160	15	as	as	ADP
ftr-430	160	16	a	a	DET
ftr-430	160	17	dividend	dividend	NOUN
ftr-430	160	18	,	,	PUNCT
ftr-430	160	19	usco	usco	PROPN
ftr-430	160	20	’s	’s	PART
ftr-430	160	21	calculation	calculation	NOUN
ftr-430	160	22	of	of	ADP
ftr-430	160	23	year	year	NOUN
ftr-430	160	24	1	1	NUM
ftr-430	160	25	u.s	u.s	PROPN
ftr-430	160	26	.	.	PROPN
ftr-430	160	27	tax	tax	NOUN
ftr-430	160	28	on	on	ADP
ftr-430	160	29	the	the	DET
ftr-430	160	30	dividend	dividend	NOUN
ftr-430	160	31	will	will	AUX
ftr-430	160	32	be	be	AUX
ftr-430	160	33	:	:	PUNCT
ftr-430	160	34	(	(	PUNCT
ftr-430	160	35	$	$	SYM
ftr-430	160	36	117.65	117.65	NUM
ftr-430	160	37	(	(	PUNCT
ftr-430	160	38	see	see	VERB
ftr-430	160	39	irc	irc	ADV
ftr-430	160	40	§	§	PROPN
ftr-430	160	41	78	78	NUM
ftr-430	160	42	)	)	PUNCT
ftr-430	160	43	x	x	SYM
ftr-430	160	44	.35	.35	NUM
ftr-430	160	45	)	)	PUNCT
ftr-430	160	46	$	$	SYM
ftr-430	160	47	17.65	17.65	NUM
ftr-430	160	48	foreign	foreign	ADJ
ftr-430	160	49	tax	tax	NOUN
ftr-430	160	50	credit	credit	NOUN
ftr-430	160	51	=	=	PUNCT
ftr-430	160	52	$	$	SYM
ftr-430	160	53	23.53	23.53	NUM
ftr-430	160	54	u.s	u.s	PROPN
ftr-430	160	55	.	.	PROPN
ftr-430	160	56	tax	tax	NOUN
ftr-430	160	57	incentive	incentive	NOUN
ftr-430	160	58	for	for	SCONJ
ftr-430	160	59	u.s	u.s	PROPN
ftr-430	160	60	.	.	PROPN
ftr-430	160	61	residents	resident	NOUN
ftr-430	160	62	to	to	PART
ftr-430	160	63	invest	invest	VERB
ftr-430	160	64	abroad	abroad	ADV
ftr-430	160	65	in	in	ADP
ftr-430	160	66	low	low	ADJ
ftr-430	160	67	-	-	PUNCT
ftr-430	160	68	tax	tax	NOUN
ftr-430	160	69	countries.10	countries.10	NOUN
ftr-430	160	70	we	we	PRON
ftr-430	160	71	now	now	ADV
ftr-430	160	72	2001	2001	NUM
ftr-430	160	73	]	]	PUNCT
ftr-430	160	74	fairness	fairness	NOUN
ftr-430	160	75	in	in	ADP
ftr-430	160	76	international	international	ADJ
ftr-430	160	77	taxation	taxation	NOUN
ftr-430	160	78	305	305	NUM
ftr-430	160	79	if	if	SCONJ
ftr-430	160	80	usco	usco	PROPN
ftr-430	160	81	then	then	ADV
ftr-430	160	82	invests	invest	VERB
ftr-430	160	83	$	$	SYM
ftr-430	160	84	76.47	76.47	NUM
ftr-430	160	85	(	(	PUNCT
ftr-430	160	86	$	$	SYM
ftr-430	160	87	100	100	NUM
ftr-430	160	88	$	$	SYM
ftr-430	160	89	23.53	23.53	NUM
ftr-430	160	90	)	)	PUNCT
ftr-430	160	91	at	at	ADP
ftr-430	160	92	10	10	NUM
ftr-430	160	93	%	%	NOUN
ftr-430	160	94	for	for	ADP
ftr-430	160	95	one	one	NUM
ftr-430	160	96	year	year	NOUN
ftr-430	160	97	,	,	PUNCT
ftr-430	160	98	receives	receive	VERB
ftr-430	160	99	$	$	SYM
ftr-430	160	100	7.65	7.65	NUM
ftr-430	160	101	of	of	ADP
ftr-430	160	102	earnings	earning	NOUN
ftr-430	160	103	at	at	ADP
ftr-430	160	104	the	the	DET
ftr-430	160	105	end	end	NOUN
ftr-430	160	106	of	of	ADP
ftr-430	160	107	year	year	NOUN
ftr-430	160	108	2	2	NUM
ftr-430	160	109	and	and	CCONJ
ftr-430	160	110	pays	pay	VERB
ftr-430	160	111	a	a	DET
ftr-430	160	112	$	$	SYM
ftr-430	160	113	2.68	2.68	NUM
ftr-430	160	114	tax	tax	NOUN
ftr-430	160	115	thereon	thereon	NOUN
ftr-430	160	116	,	,	PUNCT
ftr-430	160	117	usco	usco	NOUN
ftr-430	160	118	will	will	AUX
ftr-430	160	119	finish	finish	VERB
ftr-430	160	120	with	with	ADP
ftr-430	160	121	$	$	SYM
ftr-430	160	122	81.44	81.44	NUM
ftr-430	160	123	(	(	PUNCT
ftr-430	160	124	$	$	SYM
ftr-430	160	125	76.47	76.47	NUM
ftr-430	160	126	+	+	CCONJ
ftr-430	161	1	[	[	X
ftr-430	161	2	$	$	SYM
ftr-430	161	3	7.65	7.65	NUM
ftr-430	161	4	$	$	SYM
ftr-430	161	5	2.68	2.68	NUM
ftr-430	161	6	]	]	PUNCT
ftr-430	161	7	)	)	PUNCT
ftr-430	161	8	at	at	ADP
ftr-430	161	9	the	the	DET
ftr-430	161	10	end	end	NOUN
ftr-430	161	11	of	of	ADP
ftr-430	161	12	year	year	NOUN
ftr-430	161	13	2	2	NUM
ftr-430	161	14	.	.	PUNCT
ftr-430	162	1	if	if	SCONJ
ftr-430	162	2	,	,	PUNCT
ftr-430	162	3	however	however	ADV
ftr-430	162	4	,	,	PUNCT
ftr-430	162	5	forco	forco	NOUN
ftr-430	162	6	defers	defer	VERB
ftr-430	162	7	the	the	DET
ftr-430	162	8	u.s	u.s	PROPN
ftr-430	162	9	.	.	PROPN
ftr-430	162	10	dividend	dividend	NOUN
ftr-430	162	11	tax	tax	NOUN
ftr-430	162	12	by	by	ADP
ftr-430	162	13	retaining	retain	VERB
ftr-430	162	14	its	its	PRON
ftr-430	162	15	$	$	SYM
ftr-430	162	16	100	100	NUM
ftr-430	162	17	of	of	ADP
ftr-430	162	18	year	year	NOUN
ftr-430	162	19	1	1	NUM
ftr-430	162	20	after	after	ADP
ftr-430	162	21	-	-	PUNCT
ftr-430	162	22	tax	tax	NOUN
ftr-430	162	23	earnings	earning	NOUN
ftr-430	162	24	and	and	CCONJ
ftr-430	162	25	if	if	SCONJ
ftr-430	162	26	forco	forco	NOUN
ftr-430	162	27	also	also	ADV
ftr-430	162	28	invests	invest	VERB
ftr-430	162	29	this	this	DET
ftr-430	162	30	sum	sum	NOUN
ftr-430	162	31	for	for	ADP
ftr-430	162	32	one	one	NUM
ftr-430	162	33	year	year	NOUN
ftr-430	162	34	at	at	ADP
ftr-430	162	35	10	10	NUM
ftr-430	162	36	%	%	NOUN
ftr-430	162	37	,	,	PUNCT
ftr-430	162	38	forco	forco	NOUN
ftr-430	162	39	will	will	AUX
ftr-430	162	40	have	have	VERB
ftr-430	162	41	$	$	SYM
ftr-430	162	42	10	10	NUM
ftr-430	162	43	of	of	ADP
ftr-430	162	44	investment	investment	NOUN
ftr-430	162	45	earnings	earning	NOUN
ftr-430	162	46	at	at	ADP
ftr-430	162	47	the	the	DET
ftr-430	162	48	end	end	NOUN
ftr-430	162	49	of	of	ADP
ftr-430	162	50	year	year	NOUN
ftr-430	162	51	2	2	NUM
ftr-430	162	52	on	on	ADP
ftr-430	162	53	which	which	PRON
ftr-430	162	54	it	it	PRON
ftr-430	162	55	will	will	AUX
ftr-430	162	56	pay	pay	VERB
ftr-430	162	57	a	a	DET
ftr-430	162	58	15	15	NUM
ftr-430	162	59	%	%	NOUN
ftr-430	162	60	country	country	NOUN
ftr-430	162	61	x	x	X
ftr-430	162	62	tax	tax	NOUN
ftr-430	162	63	(	(	PUNCT
ftr-430	162	64	$	$	SYM
ftr-430	162	65	1.50	1.50	NUM
ftr-430	162	66	)	)	PUNCT
ftr-430	162	67	,	,	PUNCT
ftr-430	162	68	leaving	leave	VERB
ftr-430	162	69	$	$	SYM
ftr-430	162	70	8.50	8.50	NUM
ftr-430	162	71	.	.	PUNCT
ftr-430	163	1	assuming	assume	VERB
ftr-430	163	2	that	that	DET
ftr-430	163	3	forco	forco	NOUN
ftr-430	163	4	immediately	immediately	ADV
ftr-430	163	5	distributes	distribute	VERB
ftr-430	163	6	$	$	SYM
ftr-430	163	7	108.50	108.50	NUM
ftr-430	163	8	(	(	PUNCT
ftr-430	163	9	$	$	SYM
ftr-430	163	10	100	100	NUM
ftr-430	163	11	+	+	CCONJ
ftr-430	163	12	$	$	SYM
ftr-430	163	13	8.50	8.50	NUM
ftr-430	163	14	)	)	PUNCT
ftr-430	163	15	to	to	PART
ftr-430	163	16	usco	usco	PROPN
ftr-430	163	17	,	,	PUNCT
ftr-430	163	18	the	the	DET
ftr-430	163	19	year	year	NOUN
ftr-430	163	20	2	2	NUM
ftr-430	163	21	u.s	u.s	PROPN
ftr-430	163	22	.	.	PROPN
ftr-430	163	23	dividend	dividend	PROPN
ftr-430	163	24	t	t	PROPN
ftr-430	163	25	ax	ax	NOUN
ftr-430	163	26	calculat	calculat	NOUN
ftr-430	163	27	ion	ion	NOUN
ftr-430	163	28	for	for	ADP
ftr-430	163	29	usco	usco	NOUN
ftr-430	163	30	will	will	AUX
ftr-430	163	31	be	be	AUX
ftr-430	163	32	:	:	PUNCT
ftr-430	163	33	(	(	PUNCT
ftr-430	163	34	[	[	X
ftr-430	163	35	$	$	SYM
ftr-430	163	36	117.65	117.65	NUM
ftr-430	163	37	+	+	CCONJ
ftr-430	163	38	$	$	SYM
ftr-430	163	39	10	10	NUM
ftr-430	163	40	(	(	PUNCT
ftr-430	163	41	see	see	VERB
ftr-430	163	42	§	§	PROPN
ftr-430	163	43	78	78	NUM
ftr-430	163	44	)	)	PUNCT
ftr-430	163	45	]	]	PUNCT
ftr-430	164	1	x	x	SYM
ftr-430	164	2	.35	.35	NUM
ftr-430	164	3	)	)	PUNCT
ftr-430	164	4	(	(	PUNCT
ftr-430	164	5	$	$	SYM
ftr-430	164	6	17.65	17.65	NUM
ftr-430	164	7	+	+	CCONJ
ftr-430	164	8	$	$	SYM
ftr-430	164	9	1.50	1.50	NUM
ftr-430	164	10	)	)	PUNCT
ftr-430	164	11	foreign	foreign	ADJ
ftr-430	164	12	tax	tax	NOUN
ftr-430	164	13	credit	credit	NOUN
ftr-430	164	14	=	=	PUNCT
ftr-430	164	15	$	$	SYM
ftr-430	164	16	25.53	25.53	NUM
ftr-430	164	17	u.s	u.s	PROPN
ftr-430	164	18	.	.	PROPN
ftr-430	164	19	tax	tax	NOUN
ftr-430	164	20	at	at	ADP
ftr-430	164	21	the	the	DET
ftr-430	164	22	end	end	NOUN
ftr-430	164	23	of	of	ADP
ftr-430	164	24	year	year	NOUN
ftr-430	164	25	2	2	NUM
ftr-430	164	26	.	.	PUNCT
ftr-430	165	1	assuming	assume	VERB
ftr-430	165	2	that	that	SCONJ
ftr-430	165	3	the	the	DET
ftr-430	165	4	correct	correct	ADJ
ftr-430	165	5	discount	discount	NOUN
ftr-430	165	6	rate	rate	NOUN
ftr-430	165	7	is	be	AUX
ftr-430	165	8	the	the	DET
ftr-430	165	9	8.5	8.5	NUM
ftr-430	165	10	%	%	NOUN
ftr-430	165	11	after	after	ADP
ftr-430	165	12	-	-	PUNCT
ftr-430	165	13	tax	tax	NOUN
ftr-430	165	14	rate	rate	NOUN
ftr-430	165	15	of	of	ADP
ftr-430	165	16	return	return	NOUN
ftr-430	165	17	that	that	DET
ftr-430	165	18	forco	forco	NOUN
ftr-430	165	19	earned	earn	VERB
ftr-430	165	20	in	in	ADP
ftr-430	165	21	country	country	NOUN
ftr-430	165	22	x	x	X
ftr-430	165	23	(	(	PUNCT
ftr-430	165	24	.10	.10	NUM
ftr-430	165	25	x	x	SYM
ftr-430	166	1	[	[	X
ftr-430	166	2	1	1	NUM
ftr-430	166	3	.15	.15	NUM
ftr-430	166	4	]	]	X
ftr-430	166	5	=	=	SYM
ftr-430	166	6	.085	.085	NUM
ftr-430	166	7	)	)	PUNCT
ftr-430	166	8	,	,	PUNCT
ftr-430	166	9	the	the	DET
ftr-430	166	10	$	$	SYM
ftr-430	166	11	127.65	127.65	NUM
ftr-430	166	12	grossed	gross	VERB
ftr-430	166	13	-	-	PUNCT
ftr-430	166	14	up	up	ADP
ftr-430	166	15	dividend	dividend	NOUN
ftr-430	166	16	amount	amount	NOUN
ftr-430	166	17	used	use	VERB
ftr-430	166	18	in	in	ADP
ftr-430	166	19	the	the	DET
ftr-430	166	20	second	second	ADJ
ftr-430	166	21	scenario	scenario	NOUN
ftr-430	166	22	u.s	u.s	PROPN
ftr-430	166	23	.	.	PROPN
ftr-430	166	24	tax	tax	NOUN
ftr-430	166	25	calculation	calculation	NOUN
ftr-430	166	26	(	(	PUNCT
ftr-430	166	27	$	$	SYM
ftr-430	166	28	117.65	117.65	NUM
ftr-430	166	29	+	+	CCONJ
ftr-430	166	30	$	$	SYM
ftr-430	166	31	10	10	NUM
ftr-430	166	32	=	=	SYM
ftr-430	166	33	$	$	SYM
ftr-430	166	34	127.65	127.65	NUM
ftr-430	166	35	)	)	PUNCT
ftr-430	166	36	has	have	VERB
ftr-430	166	37	a	a	DET
ftr-430	166	38	year	year	NOUN
ftr-430	166	39	1	1	NUM
ftr-430	166	40	present	present	ADJ
ftr-430	166	41	value	value	NOUN
ftr-430	166	42	of	of	ADP
ftr-430	166	43	$	$	SYM
ftr-430	166	44	117.65	117.65	NUM
ftr-430	166	45	(	(	PUNCT
ftr-430	166	46	$	$	SYM
ftr-430	166	47	127.65	127.65	NUM
ftr-430	166	48	÷	÷	NUM
ftr-430	166	49	1.085	1.085	NUM
ftr-430	166	50	=	=	SYM
ftr-430	166	51	$	$	SYM
ftr-430	166	52	117.65	117.65	NUM
ftr-430	166	53	)	)	PUNCT
ftr-430	166	54	,	,	PUNCT
ftr-430	166	55	which	which	PRON
ftr-430	166	56	equals	equal	VERB
ftr-430	166	57	the	the	DET
ftr-430	166	58	grossed	gross	VERB
ftr-430	166	59	-	-	PUNCT
ftr-430	166	60	up	up	ADP
ftr-430	166	61	dividend	dividend	NOUN
ftr-430	166	62	amount	amount	NOUN
ftr-430	166	63	used	use	VERB
ftr-430	166	64	in	in	ADP
ftr-430	166	65	the	the	DET
ftr-430	166	66	year	year	NOUN
ftr-430	166	67	1	1	NUM
ftr-430	166	68	u.s	u.s	PROPN
ftr-430	166	69	.	.	PROPN
ftr-430	166	70	tax	tax	NOUN
ftr-430	166	71	calculation	calculation	NOUN
ftr-430	166	72	of	of	ADP
ftr-430	166	73	the	the	DET
ftr-430	166	74	first	first	ADJ
ftr-430	166	75	scenario	scenario	NOUN
ftr-430	166	76	.	.	PUNCT
ftr-430	167	1	consequently	consequently	ADV
ftr-430	167	2	,	,	PUNCT
ftr-430	167	3	there	there	PRON
ftr-430	167	4	is	be	VERB
ftr-430	167	5	no	no	DET
ftr-430	167	6	surprise	surprise	NOUN
ftr-430	167	7	in	in	ADP
ftr-430	167	8	discovering	discover	VERB
ftr-430	167	9	that	that	SCONJ
ftr-430	167	10	the	the	DET
ftr-430	167	11	$	$	SYM
ftr-430	167	12	25.53	25.53	NUM
ftr-430	167	13	u.s	u.s	PROPN
ftr-430	167	14	.	.	PROPN
ftr-430	167	15	tax	tax	NOUN
ftr-430	167	16	which	which	DET
ftr-430	167	17	usco	usco	PROPN
ftr-430	167	18	pays	pay	VERB
ftr-430	167	19	on	on	ADP
ftr-430	167	20	the	the	DET
ftr-430	167	21	forco	forco	NOUN
ftr-430	167	22	dividend	dividend	NOUN
ftr-430	167	23	at	at	ADP
ftr-430	167	24	the	the	DET
ftr-430	167	25	end	end	NOUN
ftr-430	167	26	of	of	ADP
ftr-430	167	27	year	year	NOUN
ftr-430	167	28	2	2	NUM
ftr-430	167	29	in	in	ADP
ftr-430	167	30	the	the	DET
ftr-430	167	31	second	second	ADJ
ftr-430	167	32	scenario	scenario	NOUN
ftr-430	167	33	has	have	VERB
ftr-430	167	34	a	a	DET
ftr-430	167	35	present	present	ADJ
ftr-430	167	36	value	value	NOUN
ftr-430	167	37	at	at	ADP
ftr-430	167	38	the	the	DET
ftr-430	167	39	end	end	NOUN
ftr-430	167	40	of	of	ADP
ftr-430	167	41	year	year	NOUN
ftr-430	167	42	1	1	NUM
ftr-430	167	43	of	of	ADP
ftr-430	167	44	$	$	SYM
ftr-430	167	45	23.53	23.53	NUM
ftr-430	167	46	(	(	PUNCT
ftr-430	167	47	$	$	SYM
ftr-430	167	48	25.53	25.53	NUM
ftr-430	167	49	÷	÷	NUM
ftr-430	167	50	1.085	1.085	NUM
ftr-430	167	51	)	)	PUNCT
ftr-430	167	52	,	,	PUNCT
ftr-430	167	53	which	which	PRON
ftr-430	167	54	is	be	AUX
ftr-430	167	55	the	the	DET
ftr-430	167	56	same	same	ADJ
ftr-430	167	57	as	as	ADP
ftr-430	167	58	the	the	DET
ftr-430	167	59	$	$	SYM
ftr-430	167	60	23.53	23.53	NUM
ftr-430	167	61	u.s	u.s	PROPN
ftr-430	167	62	.	.	PROPN
ftr-430	167	63	tax	tax	NOUN
ftr-430	167	64	that	that	DET
ftr-430	167	65	usco	usco	PROPN
ftr-430	167	66	incurred	incur	VERB
ftr-430	167	67	at	at	ADP
ftr-430	167	68	the	the	DET
ftr-430	167	69	end	end	NOUN
ftr-430	167	70	of	of	ADP
ftr-430	167	71	year	year	NOUN
ftr-430	167	72	1	1	NUM
ftr-430	167	73	on	on	ADP
ftr-430	167	74	the	the	DET
ftr-430	167	75	forco	forco	NOUN
ftr-430	167	76	dividend	dividend	NOUN
ftr-430	167	77	in	in	ADP
ftr-430	167	78	the	the	DET
ftr-430	167	79	first	first	ADJ
ftr-430	167	80	scenario	scenario	NOUN
ftr-430	167	81	.	.	PUNCT
ftr-430	168	1	thus	thus	ADV
ftr-430	168	2	,	,	PUNCT
ftr-430	168	3	the	the	DET
ftr-430	168	4	u.s	u.s	PROPN
ftr-430	168	5	.	.	PROPN
ftr-430	168	6	tax	tax	NOUN
ftr-430	168	7	on	on	ADP
ftr-430	168	8	the	the	DET
ftr-430	168	9	forco	forco	NOUN
ftr-430	168	10	dividend	dividend	NOUN
ftr-430	168	11	has	have	VERB
ftr-430	168	12	the	the	DET
ftr-430	168	13	same	same	ADJ
ftr-430	168	14	present	present	ADJ
ftr-430	168	15	value	value	NOUN
ftr-430	168	16	(	(	PUNCT
ftr-430	168	17	$	$	SYM
ftr-430	168	18	23.53	23.53	NUM
ftr-430	168	19	)	)	PUNCT
ftr-430	168	20	in	in	ADP
ftr-430	168	21	both	both	CCONJ
ftr-430	168	22	the	the	DET
ftr-430	168	23	first	first	ADJ
ftr-430	168	24	scenario	scenario	NOUN
ftr-430	168	25	(	(	PUNCT
ftr-430	168	26	immediate	immediate	ADJ
ftr-430	168	27	repatriation	repatriation	NOUN
ftr-430	168	28	)	)	PUNCT
ftr-430	168	29	and	and	CCONJ
ftr-430	168	30	the	the	DET
ftr-430	168	31	second	second	ADJ
ftr-430	168	32	scenario	scenario	NOUN
ftr-430	168	33	(	(	PUNCT
ftr-430	168	34	reinvestment	reinvestment	NOUN
ftr-430	168	35	by	by	ADP
ftr-430	168	36	forco	forco	NOUN
ftr-430	168	37	for	for	ADP
ftr-430	168	38	one	one	NUM
ftr-430	168	39	year	year	NOUN
ftr-430	168	40	)	)	PUNCT
ftr-430	168	41	.	.	PUNCT
ftr-430	169	1	in	in	ADP
ftr-430	169	2	that	that	DET
ftr-430	169	3	limited	limited	ADJ
ftr-430	169	4	sense	sense	NOUN
ftr-430	169	5	,	,	PUNCT
ftr-430	169	6	the	the	DET
ftr-430	169	7	u.s	u.s	PROPN
ftr-430	169	8	.	.	PROPN
ftr-430	169	9	tax	tax	NOUN
ftr-430	169	10	on	on	ADP
ftr-430	169	11	dividends	dividend	NOUN
ftr-430	169	12	received	receive	VERB
ftr-430	169	13	by	by	ADP
ftr-430	169	14	usco	usco	PROPN
ftr-430	169	15	from	from	ADP
ftr-430	169	16	forco	forco	NOUN
ftr-430	169	17	does	do	AUX
ftr-430	169	18	not	not	PART
ftr-430	169	19	affect	affect	VERB
ftr-430	169	20	the	the	DET
ftr-430	169	21	decis	decis	PROPN
ftr-430	169	22	ion	ion	NOUN
ftr-430	169	23	of	of	ADP
ftr-430	169	24	whether	whether	SCONJ
ftr-430	169	25	to	to	PART
ftr-430	169	26	have	have	AUX
ftr-430	169	27	forco	forco	NOUN
ftr-430	169	28	accumulate	accumulate	VERB
ftr-430	169	29	or	or	CCONJ
ftr-430	169	30	distribute	distribute	VERB
ftr-430	169	31	its	its	PRON
ftr-430	169	32	earnings	earning	NOUN
ftr-430	169	33	.	.	PUNCT
ftr-430	170	1	this	this	PRON
ftr-430	170	2	is	be	AUX
ftr-430	170	3	apparently	apparently	ADV
ftr-430	170	4	what	what	PRON
ftr-430	170	5	hartman	hartman	PROPN
ftr-430	170	6	meant	mean	VERB
ftr-430	170	7	by	by	ADP
ftr-430	170	8	his	his	PRON
ftr-430	170	9	first	first	ADJ
ftr-430	170	10	proposition	proposition	NOUN
ftr-430	170	11	.	.	PUNCT
ftr-430	171	1	but	but	CCONJ
ftr-430	171	2	note	note	VERB
ftr-430	171	3	that	that	SCONJ
ftr-430	171	4	usco	usco	PROPN
ftr-430	171	5	finishes	finish	VERB
ftr-430	171	6	the	the	DET
ftr-430	171	7	second	second	ADJ
ftr-430	171	8	scenario	scenario	NOUN
ftr-430	171	9	with	with	ADP
ftr-430	171	10	$	$	SYM
ftr-430	171	11	108.50	108.50	NUM
ftr-430	171	12	(	(	PUNCT
ftr-430	171	13	year	year	NOUN
ftr-430	171	14	2	2	NUM
ftr-430	171	15	dividend	dividend	NOUN
ftr-430	171	16	from	from	ADP
ftr-430	171	17	forco	forco	NOUN
ftr-430	171	18	)	)	PUNCT
ftr-430	171	19	$	$	SYM
ftr-430	171	20	25.53	25.53	NUM
ftr-430	171	21	(	(	PUNCT
ftr-430	171	22	u.s	u.s	PROPN
ftr-430	171	23	.	.	PROPN
ftr-430	171	24	tax	tax	NOUN
ftr-430	171	25	on	on	ADP
ftr-430	171	26	forco	forco	NOUN
ftr-430	171	27	dividend	dividend	NOUN
ftr-430	171	28	)	)	PUNCT
ftr-430	172	1	=	=	PUNCT
ftr-430	172	2	$	$	SYM
ftr-430	172	3	82.97	82.97	NUM
ftr-430	172	4	at	at	ADP
ftr-430	172	5	end	end	NOUN
ftr-430	172	6	of	of	ADP
ftr-430	172	7	year	year	NOUN
ftr-430	172	8	2	2	NUM
ftr-430	172	9	.	.	PUNCT
ftr-430	173	1	this	this	PRON
ftr-430	173	2	is	be	AUX
ftr-430	173	3	$	$	SYM
ftr-430	173	4	1.53	1.53	NUM
ftr-430	173	5	more	more	ADJ
ftr-430	173	6	than	than	ADP
ftr-430	173	7	the	the	DET
ftr-430	173	8	$	$	SYM
ftr-430	173	9	81.44	81.44	NUM
ftr-430	173	10	usco	usco	NOUN
ftr-430	173	11	had	have	AUX
ftr-430	173	12	at	at	ADP
ftr-430	173	13	the	the	DET
ftr-430	173	14	end	end	NOUN
ftr-430	173	15	of	of	ADP
ftr-430	173	16	year	year	NOUN
ftr-430	173	17	2	2	NUM
ftr-430	173	18	in	in	ADP
ftr-430	173	19	the	the	DET
ftr-430	173	20	first	first	ADJ
ftr-430	173	21	scenario	scenario	NOUN
ftr-430	173	22	.	.	PUNCT
ftr-430	174	1	this	this	DET
ftr-430	174	2	inequality	inequality	NOUN
ftr-430	174	3	results	result	VERB
ftr-430	174	4	from	from	ADP
ftr-430	174	5	the	the	DET
ftr-430	174	6	facts	fact	NOUN
ftr-430	174	7	that	that	SCONJ
ftr-430	174	8	in	in	ADP
ftr-430	174	9	the	the	DET
ftr-430	174	10	second	second	ADJ
ftr-430	174	11	scenario	scenario	NOUN
ftr-430	174	12	,	,	PUNCT
ftr-430	174	13	deferral	deferral	ADJ
ftr-430	174	14	gives	gives	AUX
ftr-430	174	15	forco	forco	VERB
ftr-430	174	16	$	$	SYM
ftr-430	174	17	23.53	23.53	NUM
ftr-430	174	18	more	more	ADJ
ftr-430	174	19	to	to	PART
ftr-430	174	20	invest	invest	VERB
ftr-430	174	21	during	during	ADP
ftr-430	174	22	year	year	NOUN
ftr-430	174	23	2	2	NUM
ftr-430	174	24	than	than	ADP
ftr-430	174	25	usco	usco	PROPN
ftr-430	174	26	has	have	AUX
ftr-430	174	27	in	in	ADP
ftr-430	174	28	the	the	DET
ftr-430	174	29	first	first	ADJ
ftr-430	174	30	scenario	scenario	NOUN
ftr-430	174	31	(	(	PUNCT
ftr-430	174	32	$	$	SYM
ftr-430	174	33	100	100	NUM
ftr-430	174	34	$	$	SYM
ftr-430	174	35	76.47	76.47	NUM
ftr-430	174	36	=	=	SYM
ftr-430	174	37	$	$	SYM
ftr-430	174	38	23.53	23.53	NUM
ftr-430	174	39	)	)	PUNCT
ftr-430	174	40	and	and	CCONJ
ftr-430	174	41	that	that	SCONJ
ftr-430	174	42	the	the	DET
ftr-430	174	43	after	after	ADP
ftr-430	174	44	-	-	PUNCT
ftr-430	174	45	tax	tax	NOUN
ftr-430	174	46	rate	rate	NOUN
ftr-430	174	47	of	of	ADP
ftr-430	174	48	return	return	NOUN
ftr-430	174	49	available	available	ADJ
ftr-430	174	50	to	to	PART
ftr-430	174	51	forco	forco	VERB
ftr-430	174	52	on	on	ADP
ftr-430	174	53	its	its	PRON
ftr-430	174	54	investments	investment	NOUN
ftr-430	174	55	is	be	AUX
ftr-430	174	56	no	no	ADV
ftr-430	174	57	worse	bad	ADJ
ftr-430	174	58	than	than	ADP
ftr-430	174	59	usco	usco	PROPN
ftr-430	174	60	’s	’s	PART
ftr-430	174	61	after	after	ADP
ftr-430	174	62	-	-	PUNCT
ftr-430	174	63	tax	tax	NOUN
ftr-430	174	64	rate	rate	NOUN
ftr-430	174	65	of	of	ADP
ftr-430	174	66	return	return	NOUN
ftr-430	174	67	.	.	PUNCT
ftr-430	175	1	in	in	ADP
ftr-430	175	2	other	other	ADJ
ftr-430	175	3	words	word	NOUN
ftr-430	175	4	,	,	PUNCT
ftr-430	175	5	in	in	ADP
ftr-430	175	6	spite	spite	NOUN
ftr-430	175	7	of	of	ADP
ftr-430	175	8	the	the	DET
ftr-430	175	9	truth	truth	NOUN
ftr-430	175	10	of	of	ADP
ftr-430	175	11	hartman	hartman	PROPN
ftr-430	175	12	’s	’s	PART
ftr-430	175	13	first	first	ADJ
ftr-430	175	14	proposition	proposition	NOUN
ftr-430	175	15	,	,	PUNCT
ftr-430	175	16	deferral	deferral	ADJ
ftr-430	175	17	encourages	encourage	NOUN
ftr-430	175	18	usco	usco	NOUN
ftr-430	175	19	to	to	PART
ftr-430	175	20	cause	cause	VERB
ftr-430	175	21	forco	forco	NOUN
ftr-430	175	22	to	to	PART
ftr-430	175	23	reinvest	reinvest	VERB
ftr-430	175	24	its	its	PRON
ftr-430	175	25	earnings	earning	NOUN
ftr-430	175	26	in	in	ADP
ftr-430	175	27	its	its	PRON
ftr-430	175	28	low	low	ADJ
ftr-430	175	29	-	-	PUNCT
ftr-430	175	30	tax	tax	NOUN
ftr-430	175	31	homeland	homeland	NOUN
ftr-430	175	32	instead	instead	ADV
ftr-430	175	33	of	of	ADP
ftr-430	175	34	repatriating	repatriate	VERB
ftr-430	175	35	them	they	PRON
ftr-430	175	36	for	for	ADP
ftr-430	175	37	investment	investment	NOUN
ftr-430	175	38	by	by	ADP
ftr-430	175	39	usco	usco	NOUN
ftr-430	175	40	in	in	ADP
ftr-430	175	41	the	the	DET
ftr-430	175	42	united	united	PROPN
ftr-430	175	43	states	states	PROPN
ftr-430	175	44	.	.	PUNCT
ftr-430	176	1	with	with	ADP
ftr-430	176	2	respect	respect	NOUN
ftr-430	176	3	to	to	AUX
ftr-430	176	4	empir	empir	VERB
ftr-430	176	5	ical	ical	ADJ
ftr-430	176	6	evidence	evidence	NOUN
ftr-430	176	7	regarding	regard	VERB
ftr-430	176	8	the	the	DET
ftr-430	176	9	effect	effect	NOUN
ftr-430	176	10	of	of	ADP
ftr-430	176	11	low	low	ADJ
ftr-430	176	12	foreign	foreign	ADJ
ftr-430	176	13	tax	tax	NOUN
ftr-430	176	14	rates	rate	NOUN
ftr-430	176	15	on	on	ADP
ftr-430	176	16	the	the	DET
ftr-430	176	17	investment	investment	NOUN
ftr-430	176	18	location	location	NOUN
ftr-430	176	19	decisions	decision	NOUN
ftr-430	176	20	of	of	ADP
ftr-430	176	21	u.s	u.s	PROPN
ftr-430	176	22	.	.	PROPN
ftr-430	176	23	multinational	multinational	ADJ
ftr-430	176	24	corporations	corporation	NOUN
ftr-430	176	25	under	under	ADP
ftr-430	176	26	the	the	DET
ftr-430	176	27	present	present	ADJ
ftr-430	176	28	u.s	u.s	PROPN
ftr-430	176	29	.	.	PROPN
ftr-430	176	30	system	system	NOUN
ftr-430	176	31	,	,	PUNCT
ftr-430	176	32	which	which	PRON
ftr-430	176	33	approximates	approximate	VERB
ftr-430	176	34	an	an	DET
ftr-430	176	35	exemption	exemption	NOUN
ftr-430	176	36	system	system	NOUN
ftr-430	176	37	for	for	ADP
ftr-430	176	38	active	active	ADJ
ftr-430	176	39	business	business	NOUN
ftr-430	176	40	income	income	NOUN
ftr-430	176	41	,	,	PUNCT
ftr-430	176	42	see	see	VERB
ftr-430	176	43	avi	avi	NOUN
ftr-430	176	44	-	-	PUNCT
ftr-430	176	45	yonah	yonah	ADJ
ftr-430	176	46	,	,	PUNCT
ftr-430	176	47	supra	supra	NOUN
ftr-430	176	48	,	,	PUNCT
ftr-430	176	49	at	at	ADP
ftr-430	176	50	1588	1588	NUM
ftr-430	176	51	-	-	SYM
ftr-430	176	52	91	91	NUM
ftr-430	176	53	;	;	PUNCT
ftr-430	176	54	james	james	PROPN
ftr-430	176	55	bandler	bandler	PROPN
ftr-430	176	56	&	&	CCONJ
ftr-430	176	57	mark	mark	PROPN
ftr-430	176	58	maremont	maremont	PROPN
ftr-430	176	59	,	,	PUNCT
ftr-430	176	60	how	how	SCONJ
ftr-430	176	61	a	a	DET
ftr-430	176	62	xerox	xerox	NOUN
ftr-430	176	63	plan	plan	NOUN
ftr-430	176	64	to	to	PART
ftr-430	176	65	reduce	reduce	VERB
ftr-430	176	66	taxes	taxis	NOUN
ftr-430	176	67	and	and	CCONJ
ftr-430	176	68	boost	boost	VERB
ftr-430	176	69	profit	profit	NOUN
ftr-430	176	70	backfired	backfire	VERB
ftr-430	176	71	,	,	PUNCT
ftr-430	176	72	wall	wall	PROPN
ftr-430	176	73	st	st	PROPN
ftr-430	176	74	.	.	PROPN
ftr-430	176	75	j.	j.	PROPN
ftr-430	176	76	,	,	PUNCT
ftr-430	176	77	apr	apr	PROPN
ftr-430	176	78	.	.	PROPN
ftr-430	176	79	17	17	NUM
ftr-430	176	80	,	,	PUNCT
ftr-430	176	81	2001	2001	NUM
ftr-430	176	82	,	,	PUNCT
ftr-430	176	83	at	at	ADP
ftr-430	176	84	c1	c1	PROPN
ftr-430	176	85	;	;	PUNCT
ftr-430	176	86	harry	harry	PROPN
ftr-430	176	87	grubert	grubert	PROPN
ftr-430	176	88	&	&	CCONJ
ftr-430	176	89	john	john	PROPN
ftr-430	176	90	mutti	mutti	PROPN
ftr-430	176	91	,	,	PUNCT
ftr-430	176	92	do	do	VERB
ftr-430	176	93	taxes	taxis	NOUN
ftr-430	176	94	influence	influence	NOUN
ftr-430	176	95	where	where	SCONJ
ftr-430	176	96	u.s	u.s	PROPN
ftr-430	176	97	.	.	PROPN
ftr-430	176	98	corporations	corporation	NOUN
ftr-430	176	99	invest	invest	VERB
ftr-430	176	100	?	?	PUNCT
ftr-430	176	101	,	,	PUNCT
ftr-430	176	102	53	53	NUM
ftr-430	176	103	nat’l	nat’l	NOUN
ftr-430	176	104	tax	tax	NOUN
ftr-430	176	105	j.	j.	PROPN
ftr-430	176	106	825	825	PROPN
ftr-430	176	107	(	(	PUNCT
ftr-430	176	108	2000	2000	NUM
ftr-430	176	109	)	)	PUNCT
ftr-430	177	1	[	[	X
ftr-430	177	2	hereinafter	hereinafter	NOUN
ftr-430	177	3	grubert	grubert	NOUN
ftr-430	177	4	&	&	CCONJ
ftr-430	177	5	mutti	mutti	PROPN
ftr-430	177	6	,	,	PUNCT
ftr-430	177	7	where	where	SCONJ
ftr-430	177	8	u.s	u.s	PROPN
ftr-430	177	9	.	.	PROPN
ftr-430	177	10	corporations	corporation	NOUN
ftr-430	177	11	invest	invest	VERB
ftr-430	177	12	]	]	PUNCT
ftr-430	177	13	(	(	PUNCT
ftr-430	177	14	suggesting	suggest	VERB
ftr-430	177	15	that	that	SCONJ
ftr-430	177	16	almost	almost	ADV
ftr-430	177	17	one	one	NUM
ftr-430	177	18	out	out	ADP
ftr-430	177	19	of	of	ADP
ftr-430	177	20	every	every	DET
ftr-430	177	21	five	five	NUM
ftr-430	177	22	dollars	dollar	NOUN
ftr-430	177	23	invested	invest	VERB
ftr-430	177	24	abroad	abroad	ADV
ftr-430	177	25	by	by	ADP
ftr-430	177	26	u.s	u.s	PROPN
ftr-430	177	27	.	.	PROPN
ftr-430	177	28	corporations	corporation	NOUN
ftr-430	177	29	is	be	AUX
ftr-430	177	30	drawn	draw	VERB
ftr-430	177	31	to	to	ADP
ftr-430	177	32	its	its	PRON
ftr-430	177	33	investment	investment	NOUN
ftr-430	177	34	location	location	NOUN
ftr-430	177	35	because	because	SCONJ
ftr-430	177	36	of	of	ADP
ftr-430	177	37	low	low	ADJ
ftr-430	177	38	host	host	NOUN
ftr-430	177	39	country	country	NOUN
ftr-430	177	40	taxes	taxis	NOUN
ftr-430	177	41	)	)	PUNCT
ftr-430	177	42	;	;	PUNCT
ftr-430	177	43	donald	donald	PROPN
ftr-430	177	44	j.	j.	PROPN
ftr-430	177	45	roussl	roussl	PROPN
ftr-430	177	46	ang	ang	PROPN
ftr-430	177	47	,	,	PUNCT
ftr-430	177	48	deferra	deferra	VERB
ftr-430	177	49	l	l	NOUN
ftr-430	177	50	and	and	CCONJ
ftr-430	177	51	optimal	optimal	ADJ
ftr-430	177	52	taxation	taxation	NOUN
ftr-430	177	53	of	of	ADP
ftr-430	177	54	international	international	ADJ
ftr-430	177	55	investment	investment	NOUN
ftr-430	177	56	income	income	NOUN
ftr-430	177	57	,	,	PUNCT
ftr-430	177	58	53	53	NUM
ftr-430	177	59	nat’l	nat’l	NOUN
ftr-430	177	60	tax	tax	NOUN
ftr-430	177	61	j.	j.	PROPN
ftr-430	177	62	589	589	PROPN
ftr-430	177	63	,	,	PUNCT
ftr-430	177	64	596	596	NUM
ftr-430	177	65	(	(	PUNCT
ftr-430	177	66	2000	2000	NUM
ftr-430	177	67	)	)	PUNCT
ftr-430	177	68	.	.	PUNCT
ftr-430	178	1	regarding	regard	VERB
ftr-430	178	2	taxpayer	taxpayer	NOUN
ftr-430	178	3	response	response	NOUN
ftr-430	178	4	to	to	ADP
ftr-430	178	5	the	the	DET
ftr-430	178	6	partial	partial	ADJ
ftr-430	178	7	u.s	u.s	PROPN
ftr-430	178	8	.	.	PROPN
ftr-430	178	9	exemption	exemption	NOUN
ftr-430	178	10	regime	regime	NOUN
ftr-430	178	11	contained	contain	VERB
ftr-430	178	12	in	in	ADP
ftr-430	178	13	the	the	DET
ftr-430	178	14	foreign	foreign	ADJ
ftr-430	178	15	sales	sale	NOUN
ftr-430	178	16	corporation	corporation	NOUN
ftr-430	178	17	(	(	PUNCT
ftr-430	178	18	fsc	fsc	PROPN
ftr-430	178	19	)	)	PUNCT
ftr-430	178	20	provisions	provision	NOUN
ftr-430	178	21	,	,	PUNCT
ftr-430	178	22	see	see	VERB
ftr-430	178	23	congress	congress	PROPN
ftr-430	178	24	ional	ional	PROPN
ftr-430	178	25	research	research	NOUN
ftr-430	178	26	service	service	NOUN
ftr-430	178	27	,	,	PUNCT
ftr-430	178	28	the	the	DET
ftr-430	178	29	foreign	foreign	ADJ
ftr-430	178	30	sales	sale	NOUN
ftr-430	178	31	corporation	corporation	NOUN
ftr-430	178	32	(	(	PUNCT
ftr-430	178	33	fsc	fsc	PROPN
ftr-430	178	34	)	)	PUNCT
ftr-430	178	35	tax	tax	NOUN
ftr-430	178	36	benefit	benefit	NOUN
ftr-430	178	37	for	for	ADP
ftr-430	178	38	exporting	exporting	NOUN
ftr-430	178	39	and	and	CCONJ
ftr-430	178	40	the	the	DET
ftr-430	178	41	wto	wto	PROPN
ftr-430	178	42	(	(	PUNCT
ftr-430	178	43	rs20571	rs20571	PROPN
ftr-430	178	44	,	,	PUNCT
ftr-430	178	45	sept	sept	PROPN
ftr-430	178	46	.	.	PROPN
ftr-430	178	47	22	22	NUM
ftr-430	178	48	,	,	PUNCT
ftr-430	178	49	2000	2000	NUM
ftr-430	178	50	)	)	PUNCT
ftr-430	178	51	;	;	PUNCT
ftr-430	178	52	stephen	stephen	PROPN
ftr-430	178	53	a.	a.	PROPN
ftr-430	178	54	cohen	cohen	PROPN
ftr-430	178	55	,	,	PUNCT
ftr-430	178	56	will	will	AUX
ftr-430	178	57	the	the	DET
ftr-430	178	58	wto	wto	PROPN
ftr-430	178	59	’s	’s	PART
ftr-430	178	60	fsc	fsc	PROPN
ftr-430	178	61	ruling	ruling	NOUN
ftr-430	178	62	be	be	AUX
ftr-430	178	63	the	the	DET
ftr-430	178	64	demise	demise	NOUN
ftr-430	178	65	of	of	ADP
ftr-430	178	66	the	the	DET
ftr-430	178	67	guam	guam	PROPN
ftr-430	178	68	foreign	foreign	PROPN
ftr-430	178	69	sales	sale	NOUN
ftr-430	178	70	306	306	NUM
ftr-430	178	71	florida	florida	PROPN
ftr-430	178	72	tax	tax	NOUN
ftr-430	178	73	review	review	NOUN
ftr-430	178	74	[	[	X
ftr-430	178	75	vol	vol	NOUN
ftr-430	178	76	.	.	NOUN
ftr-430	178	77	5:4	5:4	NUM
ftr-430	178	78	corporation	corporation	NOUN
ftr-430	178	79	?	?	PUNCT
ftr-430	179	1	20	20	NUM
ftr-430	179	2	tax	tax	NOUN
ftr-430	179	3	notes	note	NOUN
ftr-430	179	4	int’l	int’l	ADJ
ftr-430	179	5	1627	1627	NUM
ftr-430	179	6	(	(	PUNCT
ftr-430	179	7	2000	2000	NUM
ftr-430	179	8	)	)	PUNCT
ftr-430	180	1	;	;	PUNCT
ftr-430	180	2	jose	jose	PROPN
ftr-430	180	3	oyola	oyola	PROPN
ftr-430	180	4	,	,	PUNCT
ftr-430	180	5	foreign	foreign	ADJ
ftr-430	180	6	sales	sale	NOUN
ftr-430	180	7	corporations	corporation	NOUN
ftr-430	180	8	beneficiar	beneficiar	VERB
ftr-430	180	9	ies	ie	NOUN
ftr-430	180	10	:	:	PUNCT
ftr-430	180	11	a	a	DET
ftr-430	180	12	profile	profile	NOUN
ftr-430	180	13	,	,	PUNCT
ftr-430	180	14	88	88	NUM
ftr-430	180	15	tax	tax	NOUN
ftr-430	180	16	notes	note	NOUN
ftr-430	180	17	933	933	NUM
ftr-430	180	18	(	(	PUNCT
ftr-430	180	19	2000	2000	NUM
ftr-430	180	20	)	)	PUNCT
ftr-430	180	21	;	;	PUNCT
ftr-430	180	22	jose	jose	PROPN
ftr-430	180	23	oyola	oyola	PROPN
ftr-430	180	24	,	,	PUNCT
ftr-430	180	25	news	news	NOUN
ftr-430	180	26	analysis	analysis	NOUN
ftr-430	180	27	:	:	PUNCT
ftr-430	180	28	a	a	DET
ftr-430	180	29	fresh	fresh	ADJ
ftr-430	180	30	look	look	NOUN
ftr-430	180	31	at	at	ADP
ftr-430	180	32	fsc	fsc	PROPN
ftr-430	180	33	beneficiaries	beneficiary	NOUN
ftr-430	180	34	,	,	PUNCT
ftr-430	180	35	23	23	NUM
ftr-430	180	36	tax	tax	NOUN
ftr-430	180	37	notes	note	NOUN
ftr-430	180	38	int’l	int’l	PRON
ftr-430	180	39	71	71	NUM
ftr-430	180	40	(	(	PUNCT
ftr-430	180	41	2001	2001	NUM
ftr-430	180	42	)	)	PUNCT
ftr-430	180	43	;	;	PUNCT
ftr-430	180	44	ma	ma	PROPN
ftr-430	180	45	rjor	rjor	PROPN
ftr-430	180	46	ie	ie	PROPN
ftr-430	180	47	rawls	rawls	PROPN
ftr-430	180	48	roberts	roberts	PROPN
ftr-430	180	49	,	,	PUNCT
ftr-430	180	50	wto	wto	PROPN
ftr-430	180	51	’s	’s	PART
ftr-430	180	52	fsc	fsc	PROPN
ftr-430	180	53	ruling	ruling	NOUN
ftr-430	180	54	could	could	AUX
ftr-430	180	55	prove	prove	VERB
ftr-430	180	56	detrimental	detrimental	ADJ
ftr-430	180	57	to	to	ADP
ftr-430	180	58	the	the	DET
ftr-430	180	59	usvi	usvi	PROPN
ftr-430	180	60	’s	’s	PART
ftr-430	180	61	economy	economy	NOUN
ftr-430	180	62	,	,	PUNCT
ftr-430	180	63	20	20	NUM
ftr-430	180	64	tax	tax	NOUN
ftr-430	180	65	notes	note	NOUN
ftr-430	180	66	int’l	int’l	ADJ
ftr-430	180	67	1626	1626	NUM
ftr-430	180	68	(	(	PUNCT
ftr-430	180	69	2000	2000	NUM
ftr-430	180	70	)	)	PUNCT
ftr-430	180	71	.	.	PUNCT
ftr-430	181	1	the	the	DET
ftr-430	181	2	fsc	fsc	PROPN
ftr-430	181	3	provisions	provision	NOUN
ftr-430	181	4	have	have	AUX
ftr-430	181	5	been	be	AUX
ftr-430	181	6	replaced	replace	VERB
ftr-430	181	7	by	by	ADP
ftr-430	181	8	irc	irc	PROPN
ftr-430	181	9	§	§	PROPN
ftr-430	181	10	§	§	PROPN
ftr-430	181	11	114	114	NUM
ftr-430	181	12	,	,	PUNCT
ftr-430	181	13	941	941	NUM
ftr-430	181	14	-	-	SYM
ftr-430	181	15	43	43	NUM
ftr-430	181	16	,	,	PUNCT
ftr-430	181	17	which	which	PRON
ftr-430	181	18	were	be	AUX
ftr-430	181	19	contained	contain	VERB
ftr-430	181	20	in	in	ADP
ftr-430	181	21	the	the	DET
ftr-430	181	22	fsc	fsc	PROPN
ftr-430	181	23	repeal	repeal	PROPN
ftr-430	181	24	and	and	CCONJ
ftr-430	181	25	extraterritorial	extraterritorial	ADJ
ftr-430	181	26	income	income	NOUN
ftr-430	181	27	exclusion	exclusion	NOUN
ftr-430	181	28	act	act	NOUN
ftr-430	181	29	of	of	ADP
ftr-430	181	30	2000	2000	NUM
ftr-430	181	31	,	,	PUNCT
ftr-430	181	32	pub	pub	NOUN
ftr-430	181	33	.	.	PUNCT
ftr-430	182	1	l.	l.	PROPN
ftr-430	182	2	no	no	INTJ
ftr-430	182	3	.	.	PROPN
ftr-430	183	1	106	106	NUM
ftr-430	183	2	-	-	SYM
ftr-430	183	3	519	519	NUM
ftr-430	183	4	,	,	PUNCT
ftr-430	184	1	and	and	CCONJ
ftr-430	184	2	were	be	AUX
ftr-430	184	3	generally	generally	ADV
ftr-430	184	4	effective	effective	ADJ
ftr-430	184	5	october	october	PROPN
ftr-430	184	6	1	1	NUM
ftr-430	184	7	,	,	PUNCT
ftr-430	184	8	2000	2000	NUM
ftr-430	184	9	.	.	PUNCT
ftr-430	185	1	it	it	PRON
ftr-430	185	2	remains	remain	VERB
ftr-430	185	3	to	to	PART
ftr-430	185	4	be	be	AUX
ftr-430	185	5	seen	see	VERB
ftr-430	185	6	whether	whether	SCONJ
ftr-430	185	7	this	this	DET
ftr-430	185	8	new	new	ADJ
ftr-430	185	9	regime	regime	NOUN
ftr-430	185	10	wil	wil	PROPN
ftr-430	185	11	l	l	PROPN
ftr-430	185	12	survive	survive	VERB
ftr-430	185	13	the	the	DET
ftr-430	185	14	challenge	challenge	NOUN
ftr-430	185	15	brought	bring	VERB
ftr-430	185	16	by	by	ADP
ftr-430	185	17	the	the	DET
ftr-430	185	18	european	european	PROPN
ftr-430	185	19	union	union	PROPN
ftr-430	185	20	in	in	ADP
ftr-430	185	21	the	the	DET
ftr-430	185	22	world	world	NOUN
ftr-430	185	23	trade	trade	PROPN
ftr-430	185	24	organization	organization	NOUN
ftr-430	185	25	’s	’s	PART
ftr-430	185	26	dispute	dispute	NOUN
ftr-430	185	27	resolution	resolution	NOUN
ftr-430	185	28	body	body	NOUN
ftr-430	185	29	.	.	PUNCT
ftr-430	186	1	see	see	VERB
ftr-430	186	2	chuck	chuck	PROPN
ftr-430	186	3	gnaed	gnaed	PROPN
ftr-430	186	4	inger	inger	PROPN
ftr-430	186	5	&	&	CCONJ
ftr-430	186	6	robert	robert	PROPN
ftr-430	186	7	goulder	goulder	PROPN
ftr-430	186	8	,	,	PUNCT
ftr-430	186	9	wto	wto	PROPN
ftr-430	186	10	finds	find	VERB
ftr-430	186	11	successor	successor	NOUN
ftr-430	186	12	to	to	ADP
ftr-430	186	13	fsc	fsc	PROPN
ftr-430	186	14	regime	regime	PROPN
ftr-430	186	15	also	also	ADV
ftr-430	186	16	violates	violate	VERB
ftr-430	186	17	trade	trade	NOUN
ftr-430	186	18	rules	rule	NOUN
ftr-430	186	19	,	,	PUNCT
ftr-430	186	20	92	92	NUM
ftr-430	186	21	tax	tax	NOUN
ftr-430	186	22	notes	note	NOUN
ftr-430	186	23	15	15	NUM
ftr-430	186	24	(	(	PUNCT
ftr-430	186	25	2001	2001	NUM
ftr-430	186	26	)	)	PUNCT
ftr-430	186	27	;	;	PUNCT
ftr-430	186	28	richard	richard	PROPN
ftr-430	186	29	a.	a.	PROPN
ftr-430	186	30	westin	westin	PROPN
ftr-430	186	31	&	&	CCONJ
ftr-430	186	32	stephen	stephen	PROPN
ftr-430	186	33	vasek	vasek	PROPN
ftr-430	186	34	,	,	PUNCT
ftr-430	186	35	the	the	DET
ftr-430	186	36	extraterritorial	extraterritorial	ADJ
ftr-430	186	37	income	income	NOUN
ftr-430	186	38	exclusion	exclusion	NOUN
ftr-430	186	39	:	:	PUNCT
ftr-430	186	40	where	where	SCONJ
ftr-430	186	41	do	do	AUX
ftr-430	186	42	matters	matter	NOUN
ftr-430	186	43	stand	stand	VERB
ftr-430	186	44	following	follow	VERB
ftr-430	186	45	the	the	DET
ftr-430	186	46	wto	wto	PROPN
ftr-430	186	47	panel	panel	NOUN
ftr-430	186	48	report	report	NOUN
ftr-430	186	49	?	?	PUNCT
ftr-430	186	50	,	,	PUNCT
ftr-430	186	51	23	23	NUM
ftr-430	186	52	tax	tax	NOUN
ftr-430	186	53	notes	note	NOUN
ftr-430	186	54	int’l	int’l	X
ftr-430	186	55	337	337	NUM
ftr-430	186	56	(	(	PUNCT
ftr-430	186	57	2001	2001	NUM
ftr-430	186	58	)	)	PUNCT
ftr-430	186	59	.	.	PUNCT
ftr-430	187	1	11	11	NUM
ftr-430	187	2	.	.	X
ftr-430	188	1	see	see	VERB
ftr-430	188	2	u.s	u.s	PROPN
ftr-430	188	3	.	.	PROPN
ftr-430	188	4	treas	treas	PROPN
ftr-430	188	5	.	.	PUNCT
ftr-430	189	1	dep’t	dep’t	PROPN
ftr-430	189	2	,	,	PUNCT
ftr-430	189	3	distributional	distributional	ADJ
ftr-430	189	4	analysis	analysis	NOUN
ftr-430	189	5	methodology	methodology	NOUN
ftr-430	189	6	,	,	PUNCT
ftr-430	189	7	ota	ota	PROPN
ftr-430	189	8	paper	paper	NOUN
ftr-430	189	9	no	no	PROPN
ftr-430	189	10	.	.	PROPN
ftr-430	189	11	85	85	NUM
ftr-430	189	12	,	,	PUNCT
ftr-430	189	13	§	§	PROPN
ftr-430	189	14	1	1	NUM
ftr-430	189	15	(	(	PUNCT
ftr-430	189	16	1999	1999	NUM
ftr-430	189	17	)	)	PUNCT
ftr-430	190	1	[	[	X
ftr-430	190	2	hereinafter	hereinafter	NOUN
ftr-430	190	3	u.s	u.s	PROPN
ftr-430	190	4	.	.	PROPN
ftr-430	190	5	treas	treas	PROPN
ftr-430	190	6	.	.	PUNCT
ftr-430	190	7	dep’t	dep’t	PROPN
ftr-430	190	8	,	,	PUNCT
ftr-430	190	9	distributional	distributional	ADJ
ftr-430	190	10	analysis	analysis	NOUN
ftr-430	190	11	]	]	PUNCT
ftr-430	190	12	;	;	PUNCT
ftr-430	190	13	bradford	bradford	NOUN
ftr-430	190	14	,	,	PUNCT
ftr-430	190	15	supra	supra	PROPN
ftr-430	190	16	note	note	PROPN
ftr-430	190	17	1	1	NUM
ftr-430	190	18	,	,	PUNCT
ftr-430	190	19	at	at	ADP
ftr-430	190	20	133	133	NUM
ftr-430	190	21	-	-	SYM
ftr-430	190	22	34	34	NUM
ftr-430	190	23	,	,	PUNCT
ftr-430	190	24	148	148	NUM
ftr-430	190	25	-	-	SYM
ftr-430	190	26	49	49	NUM
ftr-430	190	27	;	;	PUNCT
ftr-430	190	28	slemrod	slemrod	NOUN
ftr-430	190	29	&	&	CCONJ
ftr-430	190	30	bakija	bakija	NOUN
ftr-430	190	31	,	,	PUNCT
ftr-430	190	32	supra	supra	ADJ
ftr-430	190	33	note	note	NOUN
ftr-430	190	34	1	1	NUM
ftr-430	190	35	,	,	PUNCT
ftr-430	190	36	at	at	ADP
ftr-430	190	37	62	62	NUM
ftr-430	190	38	-	-	SYM
ftr-430	190	39	69	69	NUM
ftr-430	190	40	;	;	PUNCT
ftr-430	190	41	george	george	PROPN
ftr-430	190	42	k.	k.	PROPN
ftr-430	190	43	yin	yin	PROPN
ftr-430	190	44	,	,	PUNCT
ftr-430	190	45	the	the	DET
ftr-430	190	46	future	future	ADJ
ftr-430	190	47	taxa	taxa	NOUN
ftr-430	190	48	tion	tion	NOUN
ftr-430	190	49	of	of	ADP
ftr-430	190	50	private	private	ADJ
ftr-430	190	51	business	business	NOUN
ftr-430	190	52	firms	firm	NOUN
ftr-430	190	53	,	,	PUNCT
ftr-430	190	54	4	4	NUM
ftr-430	190	55	fla	fla	NOUN
ftr-430	190	56	.	.	PUNCT
ftr-430	191	1	tax	tax	PROPN
ftr-430	191	2	rev	rev	PROPN
ftr-430	191	3	.	.	PROPN
ftr-430	191	4	141	141	NUM
ftr-430	191	5	,	,	PUNCT
ftr-430	191	6	153	153	NUM
ftr-430	191	7	-	-	SYM
ftr-430	191	8	54	54	NUM
ftr-430	191	9	(	(	PUNCT
ftr-430	191	10	1999	1999	NUM
ftr-430	191	11	)	)	PUNCT
ftr-430	191	12	.	.	PUNCT
ftr-430	192	1	12	12	NUM
ftr-430	192	2	.	.	PUNCT
ftr-430	193	1	there	there	PRON
ftr-430	193	2	is	be	VERB
ftr-430	193	3	currently	currently	ADV
ftr-430	193	4	a	a	DET
ftr-430	193	5	sharp	sharp	ADJ
ftr-430	193	6	debate	debate	NOUN
ftr-430	193	7	over	over	ADP
ftr-430	193	8	whether	whether	SCONJ
ftr-430	193	9	economic	economic	ADJ
ftr-430	193	10	well	well	NOUN
ftr-430	193	11	-	-	PUNCT
ftr-430	193	12	being	being	NOUN
ftr-430	193	13	should	should	AUX
ftr-430	193	14	be	be	AUX
ftr-430	193	15	measured	measure	VERB
ftr-430	193	16	by	by	ADP
ftr-430	193	17	reference	reference	NOUN
ftr-430	193	18	to	to	ADP
ftr-430	193	19	income	income	NOUN
ftr-430	193	20	that	that	PRON
ftr-430	193	21	is	be	AUX
ftr-430	193	22	both	both	PRON
ftr-430	193	23	saved	save	VERB
ftr-430	193	24	and	and	CCONJ
ftr-430	193	25	consumed	consume	VERB
ftr-430	193	26	or	or	CCONJ
ftr-430	193	27	only	only	ADV
ftr-430	193	28	by	by	ADP
ftr-430	193	29	reference	reference	NOUN
ftr-430	193	30	to	to	ADP
ftr-430	193	31	consumption	consumption	NOUN
ftr-430	193	32	.	.	PUNCT
ftr-430	194	1	see	see	VERB
ftr-430	194	2	,	,	PUNCT
ftr-430	194	3	e.g.	e.g.	ADV
ftr-430	194	4	,	,	PUNCT
ftr-430	194	5	u.s	u.s	PROPN
ftr-430	194	6	.	.	PROPN
ftr-430	194	7	treas	treas	PROPN
ftr-430	194	8	.	.	PUNCT
ftr-430	195	1	dep’t	dep’t	PROPN
ftr-430	195	2	,	,	PUNCT
ftr-430	195	3	blueprints	blueprint	NOUN
ftr-430	195	4	,	,	PUNCT
ftr-430	195	5	supra	supra	PROPN
ftr-430	195	6	note	note	NOUN
ftr-430	195	7	1	1	NUM
ftr-430	195	8	,	,	PUNCT
ftr-430	195	9	at	at	ADP
ftr-430	195	10	38	38	NUM
ftr-430	195	11	-	-	SYM
ftr-430	195	12	42	42	NUM
ftr-430	195	13	;	;	PUNCT
ftr-430	195	14	u.s	u.s	PROPN
ftr-430	195	15	.	.	PROPN
ftr-430	195	16	treas	treas	PROPN
ftr-430	195	17	.	.	PUNCT
ftr-430	196	1	dep’t	dep’t	PROPN
ftr-430	196	2	,	,	PUNCT
ftr-430	196	3	tax	tax	NOUN
ftr-430	196	4	reform	reform	NOUN
ftr-430	196	5	,	,	PUNCT
ftr-430	196	6	supra	supra	PROPN
ftr-430	196	7	note	note	NOUN
ftr-430	196	8	1	1	NUM
ftr-430	196	9	,	,	PUNCT
ftr-430	196	10	at	at	ADP
ftr-430	196	11	199	199	NUM
ftr-430	196	12	-	-	SYM
ftr-430	196	13	200	200	NUM
ftr-430	196	14	;	;	PUNCT
ftr-430	196	15	dodge	dodge	VERB
ftr-430	196	16	,	,	PUNCT
ftr-430	196	17	fleming	fleming	NOUN
ftr-430	196	18	&	&	CCONJ
ftr-430	196	19	geier	geier	PROPN
ftr-430	196	20	,	,	PUNCT
ftr-430	196	21	supra	supra	PROPN
ftr-430	196	22	note	note	NOUN
ftr-430	196	23	3	3	NUM
ftr-430	196	24	,	,	PUNCT
ftr-430	196	25	at	at	ADP
ftr-430	196	26	472	472	NUM
ftr-430	196	27	-	-	SYM
ftr-430	196	28	81	81	NUM
ftr-430	196	29	;	;	PUNCT
ftr-430	196	30	william	william	PROPN
ftr-430	196	31	d.	d.	PROPN
ftr-430	196	32	andrews	andrews	PROPN
ftr-430	196	33	,	,	PUNCT
ftr-430	196	34	a	a	DET
ftr-430	196	35	consumption	consumption	NOUN
ftr-430	196	36	-	-	PUNCT
ftr-430	196	37	type	type	NOUN
ftr-430	196	38	or	or	CCONJ
ftr-430	196	39	cash	cash	NOUN
ftr-430	196	40	flow	flow	NOUN
ftr-430	196	41	personal	personal	ADJ
ftr-430	196	42	income	income	NOUN
ftr-430	196	43	tax	tax	NOUN
ftr-430	196	44	,	,	PUNCT
ftr-430	196	45	87	87	NUM
ftr-430	196	46	harv	harv	NOUN
ftr-430	196	47	.	.	PUNCT
ftr-430	197	1	l.	l.	PROPN
ftr-430	197	2	rev	rev	PROPN
ftr-430	197	3	.	.	PROPN
ftr-430	197	4	1113	1113	NUM
ftr-430	197	5	(	(	PUNCT
ftr-430	197	6	1974	1974	NUM
ftr-430	197	7	)	)	PUNCT
ftr-430	197	8	;	;	PUNCT
ftr-430	197	9	joseph	joseph	PROPN
ftr-430	197	10	bankman	bankman	PROPN
ftr-430	197	11	&	&	CCONJ
ftr-430	197	12	barbara	barbara	PROPN
ftr-430	197	13	h.	h.	PROPN
ftr-430	197	14	fried	fried	PROPN
ftr-430	197	15	,	,	PUNCT
ftr-430	197	16	winners	winner	NOUN
ftr-430	197	17	and	and	CCONJ
ftr-430	197	18	loser	loser	NOUN
ftr-430	197	19	s	s	PART
ftr-430	197	20	in	in	ADP
ftr-430	197	21	the	the	DET
ftr-430	197	22	shift	shift	NOUN
ftr-430	197	23	to	to	ADP
ftr-430	197	24	a	a	DET
ftr-430	197	25	consumption	consumption	NOUN
ftr-430	197	26	tax	tax	NOUN
ftr-430	197	27	,	,	PUNCT
ftr-430	197	28	86	86	NUM
ftr-430	197	29	geo	geo	PROPN
ftr-430	197	30	.	.	PUNCT
ftr-430	197	31	l.j	l.j	PROPN
ftr-430	197	32	.	.	PROPN
ftr-430	197	33	539	539	NUM
ftr-430	197	34	(	(	PUNCT
ftr-430	197	35	1998	1998	NUM
ftr-430	197	36	)	)	PUNCT
ftr-430	197	37	;	;	PUNCT
ftr-430	197	38	bruce	bruce	PROPN
ftr-430	197	39	bartlett	bartlett	PROPN
ftr-430	197	40	,	,	PUNCT
ftr-430	197	41	the	the	DET
ftr-430	197	42	end	end	NOUN
ftr-430	197	43	of	of	ADP
ftr-430	197	44	tax	tax	NOUN
ftr-430	197	45	expenditures	expenditure	NOUN
ftr-430	197	46	as	as	SCONJ
ftr-430	197	47	we	we	PRON
ftr-430	197	48	know	know	VERB
ftr-430	197	49	them	they	PRON
ftr-430	197	50	?	?	PUNCT
ftr-430	197	51	,	,	PUNCT
ftr-430	197	52	92	92	NUM
ftr-430	197	53	tax	tax	NOUN
ftr-430	197	54	notes	note	NOUN
ftr-430	197	55	413	413	NUM
ftr-430	197	56	,	,	PUNCT
ftr-430	197	57	420	420	NUM
ftr-430	197	58	-	-	SYM
ftr-430	197	59	22	22	NUM
ftr-430	197	60	(	(	PUNCT
ftr-430	197	61	2001	2001	NUM
ftr-430	197	62	)	)	PUNCT
ftr-430	197	63	;	;	PUNCT
ftr-430	197	64	john	john	PROPN
ftr-430	197	65	k.	k.	PROPN
ftr-430	197	66	mcnulty	mcnulty	PROPN
ftr-430	197	67	,	,	PUNCT
ftr-430	197	68	flat	flat	ADJ
ftr-430	197	69	tax	tax	NOUN
ftr-430	197	70	,	,	PUNCT
ftr-430	197	71	consumption	consumption	NOUN
ftr-430	197	72	tax	tax	NOUN
ftr-430	197	73	,	,	PUNCT
ftr-430	197	74	consumption	consumption	NOUN
ftr-430	197	75	-	-	PUNCT
ftr-430	197	76	type	type	NOUN
ftr-430	197	77	income	income	NOUN
ftr-430	197	78	tax	tax	NOUN
ftr-430	197	79	proposa	proposa	X
ftr-430	197	80	ls	ls	INTJ
ftr-430	197	81	in	in	ADP
ftr-430	197	82	the	the	DET
ftr-430	197	83	uni	uni	PROPN
ftr-430	197	84	ted	ted	PROPN
ftr-430	197	85	states	states	PROPN
ftr-430	197	86	:	:	PUNCT
ftr-430	197	87	a	a	DET
ftr-430	197	88	tax	tax	NOUN
ftr-430	197	89	policy	policy	NOUN
ftr-430	197	90	discussion	discussion	NOUN
ftr-430	197	91	of	of	ADP
ftr-430	197	92	fundamental	fundamental	ADJ
ftr-430	197	93	tax	tax	NOUN
ftr-430	197	94	reform	reform	NOUN
ftr-430	197	95	,	,	PUNCT
ftr-430	197	96	88	88	NUM
ftr-430	197	97	cal	cal	NOUN
ftr-430	197	98	.	.	PUNCT
ftr-430	198	1	l.	l.	PROPN
ftr-430	198	2	rev	rev	PROPN
ftr-430	198	3	.	.	PROPN
ftr-430	198	4	2095	2095	NUM
ftr-430	198	5	(	(	PUNCT
ftr-430	198	6	2000	2000	NUM
ftr-430	198	7	)	)	PUNCT
ftr-430	198	8	;	;	PUNCT
ftr-430	198	9	alvin	alvin	PROPN
ftr-430	198	10	c.	c.	PROPN
ftr-430	198	11	warren	warren	PROPN
ftr-430	198	12	,	,	PUNCT
ftr-430	198	13	jr	jr	PROPN
ftr-430	198	14	.	.	PROPN
ftr-430	198	15	,	,	PUNCT
ftr-430	198	16	would	would	AUX
ftr-430	198	17	a	a	DET
ftr-430	198	18	consumption	consumption	NOUN
ftr-430	198	19	tax	tax	NOUN
ftr-430	198	20	be	be	AUX
ftr-430	198	21	fairer	fair	ADJ
ftr-430	198	22	than	than	ADP
ftr-430	198	23	an	an	DET
ftr-430	198	24	income	income	NOUN
ftr-430	198	25	tax	tax	NOUN
ftr-430	198	26	?	?	PUNCT
ftr-430	198	27	,	,	PUNCT
ftr-430	198	28	89	89	NUM
ftr-430	198	29	yale	yale	PROPN
ftr-430	198	30	l.j	l.j	PROPN
ftr-430	198	31	.	.	PROPN
ftr-430	198	32	1081	1081	NUM
ftr-430	198	33	(	(	PUNCT
ftr-430	198	34	1980	1980	NUM
ftr-430	198	35	)	)	PUNCT
ftr-430	198	36	.	.	PUNCT
ftr-430	199	1	moreover	moreover	ADV
ftr-430	199	2	,	,	PUNCT
ftr-430	199	3	the	the	PRON
ftr-430	199	4	consider	consider	VERB
ftr-430	199	5	whether	whether	SCONJ
ftr-430	199	6	fairness	fairness	NOUN
ftr-430	199	7	considerations	consideration	NOUN
ftr-430	199	8	embedded	embed	VERB
ftr-430	199	9	in	in	ADP
ftr-430	199	10	the	the	DET
ftr-430	199	11	ability	ability	NOUN
ftr-430	199	12	-	-	PUNCT
ftr-430	199	13	to	to	ADP
ftr-430	199	14	-	-	PUNCT
ftr-430	199	15	pay	pay	NOUN
ftr-430	199	16	concept	concept	NOUN
ftr-430	199	17	,	,	PUNCT
ftr-430	199	18	as	as	ADV
ftr-430	199	19	well	well	ADV
ftr-430	199	20	as	as	ADP
ftr-430	199	21	concerns	concern	NOUN
ftr-430	199	22	regarding	regard	VERB
ftr-430	199	23	efficiency	efficiency	NOUN
ftr-430	199	24	,	,	PUNCT
ftr-430	199	25	favor	favor	VERB
ftr-430	199	26	worldwide	worldwide	ADJ
ftr-430	199	27	taxation	taxation	NOUN
ftr-430	199	28	over	over	ADP
ftr-430	199	29	an	an	DET
ftr-430	199	30	exemption	exemption	NOUN
ftr-430	199	31	system	system	NOUN
ftr-430	199	32	(	(	PUNCT
ftr-430	199	33	or	or	CCONJ
ftr-430	199	34	a	a	DET
ftr-430	199	35	deferral	deferral	ADJ
ftr-430	199	36	regime	regime	NOUN
ftr-430	199	37	that	that	PRON
ftr-430	199	38	functions	function	NOUN
ftr-430	199	39	as	as	ADP
ftr-430	199	40	an	an	DET
ftr-430	199	41	exemption	exemption	NOUN
ftr-430	199	42	system	system	NOUN
ftr-430	199	43	)	)	PUNCT
ftr-430	199	44	.	.	PUNCT
ftr-430	200	1	as	as	SCONJ
ftr-430	200	2	we	we	PRON
ftr-430	200	3	will	will	AUX
ftr-430	200	4	discuss	discuss	VERB
ftr-430	200	5	at	at	ADP
ftr-430	200	6	greater	great	ADJ
ftr-430	200	7	length	length	NOUN
ftr-430	200	8	below	below	ADV
ftr-430	200	9	,	,	PUNCT
ftr-430	200	10	there	there	PRON
ftr-430	200	11	are	be	VERB
ftr-430	200	12	limits	limit	NOUN
ftr-430	200	13	on	on	ADP
ftr-430	200	14	our	our	PRON
ftr-430	200	15	ability	ability	NOUN
ftr-430	200	16	to	to	PART
ftr-430	200	17	apply	apply	VERB
ftr-430	200	18	the	the	DET
ftr-430	200	19	fairness	fairness	NOUN
ftr-430	200	20	criterion	criterion	NOUN
ftr-430	200	21	in	in	ADP
ftr-430	200	22	the	the	DET
ftr-430	200	23	taxing	taxing	NOUN
ftr-430	200	24	of	of	ADP
ftr-430	200	25	international	international	ADJ
ftr-430	200	26	(	(	PUNCT
ftr-430	200	27	and	and	CCONJ
ftr-430	200	28	domestic	domestic	ADJ
ftr-430	200	29	)	)	PUNCT
ftr-430	200	30	income	income	NOUN
ftr-430	200	31	,	,	PUNCT
ftr-430	200	32	such	such	ADJ
ftr-430	200	33	as	as	ADP
ftr-430	200	34	the	the	DET
ftr-430	200	35	problems	problem	NOUN
ftr-430	200	36	presented	present	VERB
ftr-430	200	37	by	by	ADP
ftr-430	200	38	our	our	PRON
ftr-430	200	39	classical	classical	ADJ
ftr-430	200	40	system	system	NOUN
ftr-430	200	41	of	of	ADP
ftr-430	200	42	taxing	tax	VERB
ftr-430	200	43	corporate	corporate	ADJ
ftr-430	200	44	earnings	earning	NOUN
ftr-430	200	45	.	.	PUNCT
ftr-430	201	1	nonetheless	nonetheless	ADV
ftr-430	201	2	,	,	PUNCT
ftr-430	201	3	we	we	PRON
ftr-430	201	4	submit	submit	VERB
ftr-430	201	5	that	that	SCONJ
ftr-430	201	6	fairness	fairness	NOUN
ftr-430	201	7	considerations	consideration	NOUN
ftr-430	201	8	are	be	AUX
ftr-430	201	9	at	at	ADP
ftr-430	201	10	the	the	DET
ftr-430	201	11	heart	heart	NOUN
ftr-430	201	12	of	of	ADP
ftr-430	201	13	the	the	DET
ftr-430	201	14	u.s	u.s	PROPN
ftr-430	201	15	.	.	PROPN
ftr-430	201	16	policy	policy	NOUN
ftr-430	201	17	to	to	PART
ftr-430	201	18	tax	tax	VERB
ftr-430	201	19	the	the	DET
ftr-430	201	20	worldwide	worldwide	ADJ
ftr-430	201	21	income	income	NOUN
ftr-430	201	22	of	of	ADP
ftr-430	201	23	u.s	u.s	PROPN
ftr-430	201	24	.	.	PROPN
ftr-430	201	25	residents	resident	NOUN
ftr-430	201	26	.	.	PUNCT
ftr-430	202	1	ii	ii	PROPN
ftr-430	202	2	.	.	PUNCT
ftr-430	202	3	ability	ability	NOUN
ftr-430	202	4	-	-	PUNCT
ftr-430	202	5	to	to	ADP
ftr-430	202	6	-	-	PUNCT
ftr-430	202	7	pay	pay	VERB
ftr-430	202	8	a.	a.	NOUN
ftr-430	202	9	the	the	DET
ftr-430	202	10	deference	deference	NOUN
ftr-430	202	11	accorded	accord	VERB
ftr-430	202	12	to	to	ADP
ftr-430	202	13	ability	ability	NOUN
ftr-430	202	14	-	-	PUNCT
ftr-430	202	15	to	to	PART
ftr-430	202	16	-	-	PUNCT
ftr-430	202	17	pay	pay	VERB
ftr-430	202	18	ultimately	ultimately	ADV
ftr-430	202	19	,	,	PUNCT
ftr-430	202	20	taxes	taxis	NOUN
ftr-430	202	21	that	that	PRON
ftr-430	202	22	support	support	VERB
ftr-430	202	23	the	the	DET
ftr-430	202	24	u.s	u.s	PROPN
ftr-430	202	25	.	.	PROPN
ftr-430	202	26	government	government	NOUN
ftr-430	202	27	and	and	CCONJ
ftr-430	202	28	its	its	PRON
ftr-430	202	29	direct	direct	ADJ
ftr-430	202	30	expenditure	expenditure	NOUN
ftr-430	202	31	programs	program	NOUN
ftr-430	202	32	are	be	AUX
ftr-430	202	33	borne	bear	VERB
ftr-430	202	34	by	by	ADP
ftr-430	202	35	individuals.11	individuals.11	PROPN
ftr-430	202	36	in	in	ADP
ftr-430	202	37	that	that	DET
ftr-430	202	38	regard	regard	NOUN
ftr-430	202	39	,	,	PUNCT
ftr-430	202	40	the	the	DET
ftr-430	202	41	u.s	u.s	PROPN
ftr-430	202	42	.	.	PROPN
ftr-430	202	43	socioeconomic	socioeconomic	ADJ
ftr-430	202	44	consensus	consensus	NOUN
ftr-430	202	45	recognizes	recognize	VERB
ftr-430	202	46	that	that	SCONJ
ftr-430	202	47	one	one	NUM
ftr-430	202	48	of	of	ADP
ftr-430	202	49	the	the	DET
ftr-430	202	50	most	most	ADV
ftr-430	202	51	important	important	ADJ
ftr-430	202	52	criteria	criterion	NOUN
ftr-430	202	53	for	for	ADP
ftr-430	202	54	spreading	spread	VERB
ftr-430	202	55	the	the	DET
ftr-430	202	56	income	income	NOUN
ftr-430	202	57	tax	tax	NOUN
ftr-430	202	58	burden	burden	NOUN
ftr-430	202	59	among	among	ADP
ftr-430	202	60	individual	individual	ADJ
ftr-430	202	61	taxpayers	taxpayer	NOUN
ftr-430	202	62	is	be	AUX
ftr-430	202	63	the	the	DET
ftr-430	202	64	proposit	proposit	NOUN
ftr-430	202	65	ion	ion	NOUN
ftr-430	202	66	that	that	PRON
ftr-430	202	67	this	this	DET
ftr-430	202	68	onus	onus	NOUN
ftr-430	202	69	should	should	AUX
ftr-430	202	70	be	be	AUX
ftr-430	202	71	allocated	allocate	VERB
ftr-430	202	72	on	on	ADP
ftr-430	202	73	the	the	DET
ftr-430	202	74	basis	basis	NOUN
ftr-430	202	75	of	of	ADP
ftr-430	202	76	comparative	comparative	ADJ
ftr-430	202	77	economic	economic	ADJ
ftr-430	202	78	wellbeing,12	wellbeing,12	NOUN
ftr-430	202	79	often	often	ADV
ftr-430	202	80	referred	refer	VERB
ftr-430	202	81	to	to	ADP
ftr-430	202	82	as	as	ADP
ftr-430	202	83	ability	ability	NOUN
ftr-430	202	84	-	-	PUNCT
ftr-430	202	85	to	to	ADP
ftr-430	202	86	-	-	PUNCT
ftr-430	202	87	pay.13	pay.13	NOUN
ftr-430	202	88	there	there	PRON
ftr-430	202	89	are	be	VERB
ftr-430	202	90	,	,	PUNCT
ftr-430	202	91	of	of	ADP
ftr-430	202	92	course	course	NOUN
ftr-430	202	93	,	,	PUNCT
ftr-430	202	94	many	many	ADJ
ftr-430	202	95	occasions	occasion	NOUN
ftr-430	202	96	2001	2001	NUM
ftr-430	202	97	]	]	PUNCT
ftr-430	202	98	fairness	fairness	NOUN
ftr-430	202	99	in	in	ADP
ftr-430	202	100	international	international	ADJ
ftr-430	202	101	taxation	taxation	NOUN
ftr-430	202	102	307	307	NUM
ftr-430	202	103	present	present	ADJ
ftr-430	202	104	income	income	NOUN
ftr-430	202	105	tax	tax	NOUN
ftr-430	202	106	is	be	AUX
ftr-430	202	107	generally	generally	ADV
ftr-430	202	108	recognized	recognize	VERB
ftr-430	202	109	as	as	ADP
ftr-430	202	110	being	be	AUX
ftr-430	202	111	a	a	DET
ftr-430	202	112	hybrid	hybrid	ADJ
ftr-430	202	113	system	system	NOUN
ftr-430	202	114	that	that	PRON
ftr-430	202	115	is	be	AUX
ftr-430	202	116	substantially	substantially	ADV
ftr-430	202	117	based	base	VERB
ftr-430	202	118	on	on	ADP
ftr-430	202	119	both	both	PRON
ftr-430	202	120	of	of	ADP
ftr-430	202	121	these	these	DET
ftr-430	202	122	approaches	approach	NOUN
ftr-430	202	123	.	.	PUNCT
ftr-430	203	1	see	see	VERB
ftr-430	203	2	,	,	PUNCT
ftr-430	203	3	e.g.	e.g.	ADV
ftr-430	203	4	,	,	PUNCT
ftr-430	203	5	u.s	u.s	PROPN
ftr-430	203	6	.	.	PROPN
ftr-430	203	7	treas	treas	PROPN
ftr-430	203	8	.	.	PUNCT
ftr-430	204	1	dep’t	dep’t	PROPN
ftr-430	204	2	,	,	PUNCT
ftr-430	204	3	blueprints	blueprint	NOUN
ftr-430	204	4	,	,	PUNCT
ftr-430	204	5	supra	supra	PROPN
ftr-430	204	6	note	note	NOUN
ftr-430	204	7	1	1	NUM
ftr-430	204	8	,	,	PUNCT
ftr-430	204	9	at	at	ADP
ftr-430	204	10	33	33	NUM
ftr-430	204	11	-	-	SYM
ftr-430	204	12	35	35	NUM
ftr-430	204	13	;	;	PUNCT
ftr-430	204	14	bradford	bradford	NOUN
ftr-430	204	15	,	,	PUNCT
ftr-430	204	16	supra	supra	PROPN
ftr-430	204	17	note	note	PROPN
ftr-430	204	18	1	1	NUM
ftr-430	204	19	,	,	PUNCT
ftr-430	204	20	at	at	ADP
ftr-430	204	21	8	8	NUM
ftr-430	204	22	,	,	PUNCT
ftr-430	204	23	28	28	NUM
ftr-430	204	24	-	-	SYM
ftr-430	204	25	29	29	NUM
ftr-430	204	26	;	;	PUNCT
ftr-430	204	27	edward	edward	PROPN
ftr-430	204	28	j.	j.	PROPN
ftr-430	204	29	mccaffery	mccaffery	PROPN
ftr-430	204	30	,	,	PUNCT
ftr-430	204	31	tax	tax	NOUN
ftr-430	204	32	policy	policy	NOUN
ftr-430	204	33	under	under	ADP
ftr-430	204	34	a	a	DET
ftr-430	204	35	hybrid	hybrid	ADJ
ftr-430	204	36	incomeconsumption	incomeconsumption	NOUN
ftr-430	204	37	tax	tax	NOUN
ftr-430	204	38	,	,	PUNCT
ftr-430	204	39	70	70	NUM
ftr-430	204	40	tex	tex	PROPN
ftr-430	204	41	.	.	PROPN
ftr-430	204	42	l.	l.	PROPN
ftr-430	204	43	rev	rev	PROPN
ftr-430	204	44	.	.	PROPN
ftr-430	204	45	1145	1145	NUM
ftr-430	204	46	,	,	PUNCT
ftr-430	204	47	1152	1152	NUM
ftr-430	204	48	-	-	SYM
ftr-430	204	49	55	55	NUM
ftr-430	204	50	(	(	PUNCT
ftr-430	204	51	1992	1992	NUM
ftr-430	204	52	)	)	PUNCT
ftr-430	204	53	.	.	PUNCT
ftr-430	205	1	the	the	DET
ftr-430	205	2	current	current	ADJ
ftr-430	205	3	hybrid	hybrid	ADJ
ftr-430	205	4	nature	nature	NOUN
ftr-430	205	5	of	of	ADP
ftr-430	205	6	the	the	DET
ftr-430	205	7	income	income	NOUN
ftr-430	205	8	tax	tax	NOUN
ftr-430	205	9	does	do	AUX
ftr-430	205	10	not	not	PART
ftr-430	205	11	,	,	PUNCT
ftr-430	205	12	however	however	ADV
ftr-430	205	13	,	,	PUNCT
ftr-430	205	14	affect	affect	VERB
ftr-430	205	15	the	the	DET
ftr-430	205	16	analysis	analysis	NOUN
ftr-430	205	17	in	in	ADP
ftr-430	205	18	this	this	DET
ftr-430	205	19	ar	ar	NOUN
ftr-430	205	20	ticle	ticle	NOUN
ftr-430	205	21	because	because	SCONJ
ftr-430	205	22	the	the	DET
ftr-430	205	23	u.s	u.s	PROPN
ftr-430	205	24	.	.	PROPN
ftr-430	205	25	income	income	NOUN
ftr-430	205	26	tax	tax	NOUN
ftr-430	205	27	has	have	VERB
ftr-430	205	28	important	important	ADJ
ftr-430	205	29	features	feature	NOUN
ftr-430	205	30	that	that	PRON
ftr-430	205	31	involve	involve	VERB
ftr-430	205	32	the	the	DET
ftr-430	205	33	taxation	taxation	NOUN
ftr-430	205	34	of	of	ADP
ftr-430	205	35	both	both	DET
ftr-430	205	36	income	income	NOUN
ftr-430	205	37	that	that	PRON
ftr-430	205	38	is	be	AUX
ftr-430	205	39	consumed	consume	VERB
ftr-430	205	40	and	and	CCONJ
ftr-430	205	41	income	income	NOUN
ftr-430	205	42	that	that	PRON
ftr-430	205	43	is	be	AUX
ftr-430	205	44	saved	save	VERB
ftr-430	205	45	and	and	CCONJ
ftr-430	205	46	the	the	DET
ftr-430	205	47	analysis	analysis	NOUN
ftr-430	205	48	herein	herein	NOUN
ftr-430	205	49	is	be	AUX
ftr-430	205	50	consistent	consistent	ADJ
ftr-430	205	51	with	with	ADP
ftr-430	205	52	such	such	DET
ftr-430	205	53	a	a	DET
ftr-430	205	54	tax	tax	NOUN
ftr-430	205	55	.	.	PUNCT
ftr-430	206	1	this	this	DET
ftr-430	206	2	article	article	NOUN
ftr-430	206	3	is	be	AUX
ftr-430	206	4	premised	premise	VERB
ftr-430	206	5	on	on	ADP
ftr-430	206	6	the	the	DET
ftr-430	206	7	assumption	assumption	NOUN
ftr-430	206	8	that	that	SCONJ
ftr-430	206	9	the	the	DET
ftr-430	206	10	united	united	PROPN
ftr-430	206	11	states	states	PROPN
ftr-430	206	12	will	will	AUX
ftr-430	206	13	not	not	PART
ftr-430	206	14	in	in	ADP
ftr-430	206	15	the	the	DET
ftr-430	206	16	foreseeable	foreseeable	ADJ
ftr-430	206	17	future	future	ADJ
ftr-430	206	18	adopt	adopt	NOUN
ftr-430	206	19	a	a	DET
ftr-430	206	20	value	value	NOUN
ftr-430	206	21	added	add	VERB
ftr-430	206	22	-	-	PUNCT
ftr-430	206	23	type	type	NOUN
ftr-430	206	24	consumption	consumption	NOUN
ftr-430	206	25	tax	tax	NOUN
ftr-430	206	26	or	or	CCONJ
ftr-430	206	27	otherwise	otherwise	ADV
ftr-430	206	28	rely	rely	VERB
ftr-430	206	29	principally	principally	ADV
ftr-430	206	30	on	on	ADP
ftr-430	206	31	consumption	consumption	NOUN
ftr-430	206	32	taxes	taxis	NOUN
ftr-430	206	33	for	for	ADP
ftr-430	206	34	federal	federal	ADJ
ftr-430	206	35	revenue	revenue	NOUN
ftr-430	206	36	.	.	PUNCT
ftr-430	207	1	13	13	NUM
ftr-430	207	2	.	.	X
ftr-430	207	3	see	see	VERB
ftr-430	207	4	report	report	NOUN
ftr-430	207	5	on	on	ADP
ftr-430	207	6	double	double	ADJ
ftr-430	207	7	taxation	taxation	NOUN
ftr-430	207	8	,	,	PUNCT
ftr-430	207	9	league	league	NOUN
ftr-430	207	10	of	of	ADP
ftr-430	207	11	nations	nations	PROPN
ftr-430	207	12	doc	doc	PROPN
ftr-430	207	13	.	.	PROPN
ftr-430	207	14	e.f.s	e.f.s	PROPN
ftr-430	207	15	.	.	PUNCT
ftr-430	208	1	73.f.19	73.f.19	NUM
ftr-430	208	2	,	,	PUNCT
ftr-430	208	3	at	at	ADP
ftr-430	208	4	18	18	NUM
ftr-430	208	5	(	(	PUNCT
ftr-430	208	6	1923	1923	NUM
ftr-430	208	7	)	)	PUNCT
ftr-430	208	8	,	,	PUNCT
ftr-430	208	9	in	in	ADP
ftr-430	208	10	4	4	NUM
ftr-430	208	11	staff	staff	NOUN
ftr-430	208	12	of	of	ADP
ftr-430	208	13	joint	joint	ADJ
ftr-430	208	14	comm	comm	NOUN
ftr-430	208	15	.	.	PUNCT
ftr-430	209	1	on	on	ADP
ftr-430	209	2	taxation	taxation	NOUN
ftr-430	209	3	,	,	PUNCT
ftr-430	209	4	legislative	legislative	ADJ
ftr-430	209	5	history	history	NOUN
ftr-430	209	6	of	of	ADP
ftr-430	209	7	united	united	PROPN
ftr-430	209	8	states	states	PROPN
ftr-430	209	9	tax	tax	NOUN
ftr-430	209	10	conventions	convention	NOUN
ftr-430	209	11	4003	4003	NUM
ftr-430	209	12	,	,	PUNCT
ftr-430	209	13	4022	4022	NUM
ftr-430	209	14	(	(	PUNCT
ftr-430	209	15	1962	1962	NUM
ftr-430	209	16	)	)	PUNCT
ftr-430	209	17	;	;	PUNCT
ftr-430	209	18	u.s	u.s	PROPN
ftr-430	209	19	.	.	PROPN
ftr-430	209	20	treas	treas	PROPN
ftr-430	209	21	.	.	PUNCT
ftr-430	210	1	dep’t	dep’t	PROPN
ftr-430	210	2	,	,	PUNCT
ftr-430	210	3	blueprints	blueprint	NOUN
ftr-430	210	4	,	,	PUNCT
ftr-430	210	5	supra	supra	PROPN
ftr-430	210	6	note	note	NOUN
ftr-430	210	7	1	1	NUM
ftr-430	210	8	,	,	PUNCT
ftr-430	210	9	at	at	ADP
ftr-430	210	10	1	1	NUM
ftr-430	210	11	,	,	PUNCT
ftr-430	210	12	24	24	NUM
ftr-430	210	13	;	;	PUNCT
ftr-430	210	14	graetz	graetz	PROPN
ftr-430	210	15	&	&	CCONJ
ftr-430	210	16	schenk	schenk	PROPN
ftr-430	210	17	,	,	PUNCT
ftr-430	210	18	supra	supra	PROPN
ftr-430	210	19	note	note	PROPN
ftr-430	210	20	1	1	NUM
ftr-430	210	21	,	,	PUNCT
ftr-430	210	22	at	at	ADP
ftr-430	210	23	31	31	NUM
ftr-430	210	24	,	,	PUNCT
ftr-430	210	25	38	38	NUM
ftr-430	210	26	-	-	SYM
ftr-430	210	27	43	43	NUM
ftr-430	210	28	;	;	PUNCT
ftr-430	210	29	klein	klein	PROPN
ftr-430	210	30	,	,	PUNCT
ftr-430	210	31	bankman	bankman	PROPN
ftr-430	210	32	&	&	CCONJ
ftr-430	210	33	shaviro	shaviro	PROPN
ftr-430	210	34	,	,	PUNCT
ftr-430	210	35	supra	supra	PROPN
ftr-430	210	36	note	note	NOUN
ftr-430	210	37	1	1	NUM
ftr-430	210	38	,	,	PUNCT
ftr-430	210	39	at	at	ADP
ftr-430	210	40	7	7	NUM
ftr-430	210	41	-	-	SYM
ftr-430	210	42	9	9	NUM
ftr-430	210	43	;	;	PUNCT
ftr-430	210	44	richard	richard	PROPN
ftr-430	210	45	a.	a.	PROPN
ftr-430	210	46	musgrave	musgrave	PROPN
ftr-430	210	47	&	&	CCONJ
ftr-430	210	48	peggy	peggy	PROPN
ftr-430	210	49	b.	b.	PROPN
ftr-430	210	50	musgrave	musgrave	PROPN
ftr-430	210	51	,	,	PUNCT
ftr-430	210	52	public	public	ADJ
ftr-430	210	53	finance	finance	NOUN
ftr-430	210	54	in	in	ADP
ftr-430	210	55	theory	theory	NOUN
ftr-430	210	56	and	and	CCONJ
ftr-430	210	57	practice	practice	NOUN
ftr-430	210	58	232	232	NUM
ftr-430	210	59	-	-	SYM
ftr-430	210	60	240	240	NUM
ftr-430	210	61	(	(	PUNCT
ftr-430	210	62	4th	4th	ADJ
ftr-430	210	63	ed	ed	NOUN
ftr-430	210	64	.	.	PROPN
ftr-430	210	65	1984	1984	NUM
ftr-430	210	66	)	)	PUNCT
ftr-430	210	67	;	;	PUNCT
ftr-430	210	68	slemrod	slemrod	NOUN
ftr-430	210	69	&	&	CCONJ
ftr-430	210	70	bakija	bakija	NOUN
ftr-430	210	71	,	,	PUNCT
ftr-430	210	72	supra	supra	ADJ
ftr-430	210	73	note	note	NOUN
ftr-430	210	74	1	1	NUM
ftr-430	210	75	,	,	PUNCT
ftr-430	210	76	at	at	ADP
ftr-430	210	77	49	49	NUM
ftr-430	210	78	-	-	SYM
ftr-430	210	79	55	55	NUM
ftr-430	210	80	,	,	PUNCT
ftr-430	210	81	59	59	NUM
ftr-430	210	82	-	-	SYM
ftr-430	210	83	62	62	NUM
ftr-430	210	84	,	,	PUNCT
ftr-430	210	85	73	73	NUM
ftr-430	210	86	-	-	SYM
ftr-430	210	87	74	74	NUM
ftr-430	210	88	;	;	PUNCT
ftr-430	210	89	stephen	stephen	PROPN
ftr-430	210	90	g.	g.	PROPN
ftr-430	210	91	utz	utz	PROPN
ftr-430	210	92	,	,	PUNCT
ftr-430	210	93	tax	tax	NOUN
ftr-430	210	94	policy	policy	NOUN
ftr-430	210	95	3132	3132	NUM
ftr-430	210	96	,	,	PUNCT
ftr-430	210	97	41	41	NUM
ftr-430	210	98	(	(	PUNCT
ftr-430	210	99	1993	1993	NUM
ftr-430	210	100	)	)	PUNCT
ftr-430	210	101	;	;	PUNCT
ftr-430	210	102	graetz	graetz	PROPN
ftr-430	210	103	,	,	PUNCT
ftr-430	210	104	supra	supra	PROPN
ftr-430	210	105	note	note	NOUN
ftr-430	210	106	4	4	NUM
ftr-430	210	107	,	,	PUNCT
ftr-430	210	108	at	at	ADP
ftr-430	210	109	295	295	NUM
ftr-430	210	110	;	;	PUNCT
ftr-430	210	111	robert	robert	PROPN
ftr-430	210	112	a.	a.	PROPN
ftr-430	210	113	green	green	PROPN
ftr-430	210	114	,	,	PUNCT
ftr-430	210	115	the	the	DET
ftr-430	210	116	future	future	NOUN
ftr-430	210	117	of	of	ADP
ftr-430	210	118	source	source	NOUN
ftr-430	210	119	-	-	PUNCT
ftr-430	210	120	based	base	VERB
ftr-430	210	121	taxat	taxat	PROPN
ftr-430	210	122	ion	ion	NOUN
ftr-430	210	123	of	of	ADP
ftr-430	210	124	the	the	DET
ftr-430	210	125	income	income	NOUN
ftr-430	210	126	of	of	ADP
ftr-430	210	127	multinational	multinational	ADJ
ftr-430	210	128	enterprises	enterprise	NOUN
ftr-430	210	129	,	,	PUNCT
ftr-430	210	130	79	79	NUM
ftr-430	210	131	cornell	cornell	PROPN
ftr-430	210	132	l.	l.	PROPN
ftr-430	210	133	rev	rev	PROPN
ftr-430	210	134	.	.	PROPN
ftr-430	210	135	18	18	NUM
ftr-430	210	136	,	,	PUNCT
ftr-430	210	137	29	29	NUM
ftr-430	210	138	(	(	PUNCT
ftr-430	210	139	1993	1993	NUM
ftr-430	210	140	)	)	PUNCT
ftr-430	210	141	;	;	PUNCT
ftr-430	210	142	lindsey	lindsey	NOUN
ftr-430	210	143	,	,	PUNCT
ftr-430	210	144	supra	supra	PROPN
ftr-430	210	145	note	note	PROPN
ftr-430	210	146	1	1	NUM
ftr-430	210	147	,	,	PUNCT
ftr-430	210	148	at	at	ADP
ftr-430	210	149	3	3	NUM
ftr-430	210	150	,	,	PUNCT
ftr-430	210	151	8	8	NUM
ftr-430	210	152	,	,	PUNCT
ftr-430	210	153	34	34	NUM
ftr-430	210	154	-	-	SYM
ftr-430	210	155	40	40	NUM
ftr-430	210	156	;	;	PUNCT
ftr-430	211	1	martin	martin	PROPN
ftr-430	211	2	j.	j.	PROPN
ftr-430	211	3	mcmahon	mcmahon	PROPN
ftr-430	211	4	,	,	PUNCT
ftr-430	211	5	jr	jr	PROPN
ftr-430	211	6	.	.	PROPN
ftr-430	211	7	&	&	CCONJ
ftr-430	211	8	alice	alice	PROPN
ftr-430	211	9	g.	g.	PROPN
ftr-430	211	10	abreu	abreu	PROPN
ftr-430	211	11	,	,	PUNCT
ftr-430	211	12	winner	winner	NOUN
ftr-430	211	13	-	-	PUNCT
ftr-430	211	14	take	take	VERB
ftr-430	211	15	-	-	PUNCT
ftr-430	211	16	all	all	PRON
ftr-430	211	17	markets	market	NOUN
ftr-430	211	18	:	:	PUNCT
ftr-430	211	19	easing	ease	VERB
ftr-430	211	20	the	the	DET
ftr-430	211	21	case	case	NOUN
ftr-430	211	22	for	for	ADP
ftr-430	211	23	progressive	progressive	ADJ
ftr-430	211	24	taxa	taxa	NOUN
ftr-430	211	25	tion	tion	NOUN
ftr-430	211	26	,	,	PUNCT
ftr-430	211	27	4	4	NUM
ftr-430	211	28	fla	fla	NOUN
ftr-430	211	29	.	.	PUNCT
ftr-430	212	1	tax	tax	PROPN
ftr-430	212	2	rev	rev	PROPN
ftr-430	212	3	.	.	PROPN
ftr-430	212	4	1	1	NUM
ftr-430	212	5	,	,	PUNCT
ftr-430	212	6	66	66	NUM
ftr-430	212	7	-	-	SYM
ftr-430	212	8	71	71	NUM
ftr-430	212	9	(	(	PUNCT
ftr-430	212	10	1998	1998	NUM
ftr-430	212	11	)	)	PUNCT
ftr-430	212	12	;	;	PUNCT
ftr-430	212	13	robert	robert	PROPN
ftr-430	212	14	l.	l.	PROPN
ftr-430	212	15	palmer	palmer	PROPN
ftr-430	212	16	,	,	PUNCT
ftr-430	212	17	toward	toward	ADP
ftr-430	212	18	unilateral	unilateral	ADJ
ftr-430	212	19	coherence	coherence	NOUN
ftr-430	212	20	in	in	ADP
ftr-430	212	21	determining	determine	VERB
ftr-430	212	22	jurisdiction	jurisdiction	NOUN
ftr-430	212	23	to	to	ADP
ftr-430	212	24	tax	tax	NOUN
ftr-430	212	25	income	income	NOUN
ftr-430	212	26	,	,	PUNCT
ftr-430	212	27	30	30	NUM
ftr-430	212	28	harv	harv	NOUN
ftr-430	212	29	.	.	PUNCT
ftr-430	213	1	int’l	int’l	PRON
ftr-430	213	2	l.j	l.j	PROPN
ftr-430	213	3	.	.	PROPN
ftr-430	213	4	1	1	NUM
ftr-430	213	5	,	,	PUNCT
ftr-430	213	6	9	9	NUM
ftr-430	213	7	-	-	SYM
ftr-430	213	8	10	10	NUM
ftr-430	213	9	(	(	PUNCT
ftr-430	213	10	1989	1989	NUM
ftr-430	213	11	)	)	PUNCT
ftr-430	213	12	;	;	PUNCT
ftr-430	213	13	joseph	joseph	PROPN
ftr-430	213	14	t.	t.	PROPN
ftr-430	213	15	sneed	sneed	PROPN
ftr-430	213	16	,	,	PUNCT
ftr-430	213	17	the	the	DET
ftr-430	213	18	criter	criter	PROPN
ftr-430	213	19	ia	ia	PROPN
ftr-430	213	20	of	of	ADP
ftr-430	213	21	federal	federal	ADJ
ftr-430	213	22	income	income	NOUN
ftr-430	213	23	tax	tax	NOUN
ftr-430	213	24	policy	policy	NOUN
ftr-430	213	25	,	,	PUNCT
ftr-430	213	26	17	17	NUM
ftr-430	213	27	stan	stan	PROPN
ftr-430	213	28	.	.	PUNCT
ftr-430	214	1	l.	l.	PROPN
ftr-430	214	2	rev	rev	PROPN
ftr-430	214	3	.	.	PROPN
ftr-430	214	4	567	567	NUM
ftr-430	214	5	,	,	PUNCT
ftr-430	214	6	574	574	NUM
ftr-430	214	7	-	-	SYM
ftr-430	214	8	80	80	NUM
ftr-430	214	9	(	(	PUNCT
ftr-430	214	10	1965	1965	NUM
ftr-430	214	11	)	)	PUNCT
ftr-430	214	12	;	;	PUNCT
ftr-430	214	13	see	see	VERB
ftr-430	214	14	also	also	ADV
ftr-430	214	15	u.s	u.s	PROPN
ftr-430	214	16	.	.	PROPN
ftr-430	214	17	treas	treas	PROPN
ftr-430	214	18	.	.	PUNCT
ftr-430	215	1	dep’t	dep’t	PROPN
ftr-430	215	2	,	,	PUNCT
ftr-430	215	3	distributional	distributional	ADJ
ftr-430	215	4	analysis	analysis	NOUN
ftr-430	215	5	,	,	PUNCT
ftr-430	215	6	supra	supra	PROPN
ftr-430	215	7	note	note	PROPN
ftr-430	215	8	11	11	NUM
ftr-430	215	9	,	,	PUNCT
ftr-430	215	10	at	at	ADP
ftr-430	215	11	§	§	PROPN
ftr-430	215	12	5	5	NUM
ftr-430	215	13	.	.	PUNCT
ftr-430	216	1	for	for	ADP
ftr-430	216	2	a	a	DET
ftr-430	216	3	discussion	discussion	NOUN
ftr-430	216	4	of	of	ADP
ftr-430	216	5	the	the	DET
ftr-430	216	6	use	use	NOUN
ftr-430	216	7	of	of	ADP
ftr-430	216	8	fa	fa	PROPN
ftr-430	216	9	irness	irness	NOUN
ftr-430	216	10	considerations	consideration	NOUN
ftr-430	216	11	in	in	ADP
ftr-430	216	12	defining	define	VERB
ftr-430	216	13	income	income	NOUN
ftr-430	216	14	,	,	PUNCT
ftr-430	216	15	see	see	VERB
ftr-430	216	16	victor	victor	PROPN
ftr-430	216	17	thuronyi	thuronyi	PROPN
ftr-430	216	18	,	,	PUNCT
ftr-430	216	19	the	the	DET
ftr-430	216	20	concept	concept	NOUN
ftr-430	216	21	of	of	ADP
ftr-430	216	22	income	income	NOUN
ftr-430	216	23	,	,	PUNCT
ftr-430	216	24	46	46	NUM
ftr-430	216	25	tax	tax	NOUN
ftr-430	216	26	l.	l.	PROPN
ftr-430	216	27	rev	rev	PROPN
ftr-430	216	28	.	.	PROPN
ftr-430	216	29	45	45	NUM
ftr-430	216	30	(	(	PUNCT
ftr-430	216	31	1990	1990	NUM
ftr-430	216	32	)	)	PUNCT
ftr-430	216	33	.	.	PUNCT
ftr-430	217	1	indeed	indeed	ADV
ftr-430	217	2	,	,	PUNCT
ftr-430	217	3	the	the	DET
ftr-430	217	4	familiar	familiar	ADJ
ftr-430	217	5	schanz	schanz	PROPN
ftr-430	217	6	-	-	PUNCT
ftr-430	217	7	haig	haig	PROPN
ftr-430	217	8	-	-	PUNCT
ftr-430	217	9	simons	simons	PROPN
ftr-430	217	10	definition	definition	NOUN
ftr-430	217	11	of	of	ADP
ftr-430	217	12	income	income	NOUN
ftr-430	217	13	,	,	PUNCT
ftr-430	217	14	see	see	VERB
ftr-430	217	15	henry	henry	PROPN
ftr-430	217	16	simons	simons	PROPN
ftr-430	217	17	,	,	PUNCT
ftr-430	217	18	personal	personal	ADJ
ftr-430	217	19	income	income	NOUN
ftr-430	217	20	taxation	taxation	NOUN
ftr-430	217	21	50	50	NUM
ftr-430	217	22	(	(	PUNCT
ftr-430	217	23	1938	1938	NUM
ftr-430	217	24	)	)	PUNCT
ftr-430	217	25	,	,	PUNCT
ftr-430	217	26	is	be	AUX
ftr-430	217	27	principally	principally	ADV
ftr-430	217	28	based	base	VERB
ftr-430	217	29	on	on	ADP
ftr-430	217	30	the	the	DET
ftr-430	217	31	ability	ability	NOUN
ftr-430	217	32	-	-	PUNCT
ftr-430	217	33	to	to	ADP
ftr-430	217	34	-	-	PUNCT
ftr-430	217	35	pay	pay	VERB
ftr-430	217	36	concept	concept	NOUN
ftr-430	217	37	.	.	PUNCT
ftr-430	218	1	see	see	VERB
ftr-430	218	2	u.s	u.s	PROPN
ftr-430	218	3	.	.	PROPN
ftr-430	218	4	treas	treas	PROPN
ftr-430	218	5	.	.	PUNCT
ftr-430	219	1	dep’t	dep’t	PROPN
ftr-430	219	2	,	,	PUNCT
ftr-430	219	3	blueprints	blueprint	NOUN
ftr-430	219	4	,	,	PUNCT
ftr-430	219	5	supra	supra	PROPN
ftr-430	219	6	note	note	NOUN
ftr-430	219	7	1	1	NUM
ftr-430	219	8	,	,	PUNCT
ftr-430	219	9	at	at	ADP
ftr-430	219	10	31	31	NUM
ftr-430	219	11	;	;	PUNCT
ftr-430	219	12	u.s	u.s	PROPN
ftr-430	219	13	.	.	PROPN
ftr-430	219	14	treas	treas	PROPN
ftr-430	219	15	.	.	PUNCT
ftr-430	220	1	dep’t	dep’t	PROPN
ftr-430	220	2	,	,	PUNCT
ftr-430	220	3	distributional	distributional	ADJ
ftr-430	220	4	analysis	analysis	NOUN
ftr-430	220	5	,	,	PUNCT
ftr-430	220	6	supra	supra	PROPN
ftr-430	220	7	note	note	PROPN
ftr-430	220	8	11	11	NUM
ftr-430	220	9	,	,	PUNCT
ftr-430	220	10	at	at	ADP
ftr-430	220	11	§	§	PROPN
ftr-430	220	12	5.1	5.1	NUM
ftr-430	220	13	;	;	PUNCT
ftr-430	220	14	dodge	dodge	PROPN
ftr-430	220	15	,	,	PUNCT
ftr-430	220	16	fleming	fleming	NOUN
ftr-430	220	17	,	,	PUNCT
ftr-430	220	18	&	&	CCONJ
ftr-430	220	19	geier	geier	NOUN
ftr-430	220	20	,	,	PUNCT
ftr-430	220	21	supra	supra	PROPN
ftr-430	220	22	note	note	NOUN
ftr-430	220	23	3	3	NUM
ftr-430	220	24	,	,	PUNCT
ftr-430	220	25	at	at	ADP
ftr-430	220	26	31	31	NUM
ftr-430	220	27	-	-	SYM
ftr-430	220	28	32	32	NUM
ftr-430	220	29	;	;	PUNCT
ftr-430	220	30	see	see	VERB
ftr-430	220	31	also	also	ADV
ftr-430	220	32	joseph	joseph	PROPN
ftr-430	220	33	m.	m.	PROPN
ftr-430	220	34	dodge	dodge	PROPN
ftr-430	220	35	,	,	PUNCT
ftr-430	220	36	what	what	PRON
ftr-430	220	37	’s	’	VERB
ftr-430	220	38	wrong	wrong	ADJ
ftr-430	220	39	with	with	ADP
ftr-430	220	40	carryover	carryover	NOUN
ftr-430	220	41	basis	basis	NOUN
ftr-430	220	42	under	under	ADP
ftr-430	220	43	h.r.8	h.r.8	NOUN
ftr-430	220	44	,	,	PUNCT
ftr-430	220	45	91	91	NUM
ftr-430	220	46	tax	tax	NOUN
ftr-430	220	47	notes	note	NOUN
ftr-430	220	48	961	961	NUM
ftr-430	220	49	,	,	PUNCT
ftr-430	220	50	971	971	NUM
ftr-430	220	51	(	(	PUNCT
ftr-430	220	52	2001	2001	NUM
ftr-430	220	53	)	)	PUNCT
ftr-430	220	54	(	(	PUNCT
ftr-430	220	55	suggesting	suggest	VERB
ftr-430	220	56	that	that	SCONJ
ftr-430	220	57	the	the	DET
ftr-430	220	58	assignment	assignment	NOUN
ftr-430	220	59	of	of	ADP
ftr-430	220	60	income	income	NOUN
ftr-430	220	61	doctrine	doctrine	NOUN
ftr-430	220	62	,	,	PUNCT
ftr-430	220	63	a	a	DET
ftr-430	220	64	core	core	NOUN
ftr-430	220	65	principle	principle	NOUN
ftr-430	220	66	in	in	ADP
ftr-430	220	67	the	the	DET
ftr-430	220	68	u.s	u.s	PROPN
ftr-430	220	69	.	.	PROPN
ftr-430	220	70	federal	federal	ADJ
ftr-430	220	71	income	income	NOUN
ftr-430	220	72	tax	tax	NOUN
ftr-430	220	73	,	,	PUNCT
ftr-430	220	74	may	may	AUX
ftr-430	220	75	be	be	AUX
ftr-430	220	76	based	base	VERB
ftr-430	220	77	on	on	ADP
ftr-430	220	78	the	the	DET
ftr-430	220	79	ability	ability	NOUN
ftr-430	220	80	-	-	PUNCT
ftr-430	220	81	to	to	ADP
ftr-430	220	82	-	-	PUNCT
ftr-430	220	83	pay	pay	VERB
ftr-430	220	84	concept	concept	NOUN
ftr-430	220	85	)	)	PUNCT
ftr-430	220	86	.	.	PUNCT
ftr-430	221	1	ability	ability	NOUN
ftr-430	221	2	-	-	PUNCT
ftr-430	221	3	to	to	ADP
ftr-430	221	4	-	-	PUNCT
ftr-430	221	5	pay	pay	NOUN
ftr-430	221	6	is	be	AUX
ftr-430	221	7	a	a	DET
ftr-430	221	8	foundational	foundational	ADJ
ftr-430	221	9	principl	principl	NOUN
ftr-430	221	10	e	e	X
ftr-430	221	11	in	in	ADP
ftr-430	221	12	the	the	DET
ftr-430	221	13	income	income	NOUN
ftr-430	221	14	tax	tax	NOUN
ftr-430	221	15	systems	system	NOUN
ftr-430	221	16	of	of	ADP
ftr-430	221	17	many	many	ADJ
ftr-430	221	18	countries	country	NOUN
ftr-430	221	19	in	in	ADP
ftr-430	221	20	addition	addition	NOUN
ftr-430	221	21	to	to	ADP
ftr-430	221	22	the	the	DET
ftr-430	221	23	united	united	PROPN
ftr-430	221	24	states	states	PROPN
ftr-430	221	25	.	.	PUNCT
ftr-430	222	1	see	see	VERB
ftr-430	222	2	woellner	woellner	NOUN
ftr-430	222	3	,	,	PUNCT
ftr-430	222	4	bar	bar	PROPN
ftr-430	222	5	koczy	koczy	PROPN
ftr-430	222	6	&	&	CCONJ
ftr-430	222	7	murphy	murphy	PROPN
ftr-430	222	8	,	,	PUNCT
ftr-430	222	9	supra	supra	PROPN
ftr-430	222	10	note	note	PROPN
ftr-430	222	11	7	7	NUM
ftr-430	222	12	,	,	PUNCT
ftr-430	222	13	at	at	ADP
ftr-430	222	14	43	43	NUM
ftr-430	222	15	-	-	SYM
ftr-430	222	16	45	45	NUM
ftr-430	222	17	;	;	PUNCT
ftr-430	222	18	frans	fran	NOUN
ftr-430	222	19	vanistendael	vanistendael	ADJ
ftr-430	222	20	,	,	PUNCT
ftr-430	222	21	legal	legal	ADJ
ftr-430	222	22	framework	framework	NOUN
ftr-430	222	23	for	for	ADP
ftr-430	222	24	taxation	taxation	NOUN
ftr-430	222	25	,	,	PUNCT
ftr-430	222	26	in	in	ADP
ftr-430	222	27	1	1	NUM
ftr-430	222	28	tax	tax	NOUN
ftr-430	222	29	law	law	NOUN
ftr-430	222	30	design	design	NOUN
ftr-430	222	31	and	and	CCONJ
ftr-430	222	32	drafting	draft	VERB
ftr-430	222	33	15	15	NUM
ftr-430	222	34	,	,	PUNCT
ftr-430	222	35	2223	2223	NUM
ftr-430	222	36	(	(	PUNCT
ftr-430	222	37	victor	victor	PROPN
ftr-430	222	38	thuronyi	thuronyi	PROPN
ftr-430	222	39	ed	ed	PROPN
ftr-430	222	40	.	.	PROPN
ftr-430	222	41	,	,	PUNCT
ftr-430	222	42	1996	1996	NUM
ftr-430	222	43	)	)	PUNCT
ftr-430	222	44	.	.	PUNCT
ftr-430	223	1	the	the	DET
ftr-430	223	2	ability	ability	NOUN
ftr-430	223	3	-	-	PUNCT
ftr-430	223	4	to	to	ADP
ftr-430	223	5	-	-	PUNCT
ftr-430	223	6	pay	pay	NOUN
ftr-430	223	7	principle	principle	NOUN
ftr-430	223	8	has	have	AUX
ftr-430	223	9	even	even	ADV
ftr-430	223	10	been	be	AUX
ftr-430	223	11	made	make	VERB
ftr-430	223	12	a	a	DET
ftr-430	223	13	constitutional	constitutional	ADJ
ftr-430	223	14	limitation	limitation	NOUN
ftr-430	223	15	on	on	ADP
ftr-430	223	16	the	the	DET
ftr-430	223	17	power	power	NOUN
ftr-430	223	18	to	to	PART
ftr-430	223	19	tax	tax	NOUN
ftr-430	223	20	income	income	NOUN
ftr-430	223	21	in	in	ADP
ftr-430	223	22	italy	italy	PROPN
ftr-430	223	23	,	,	PUNCT
ftr-430	223	24	spain	spain	PROPN
ftr-430	223	25	and	and	CCONJ
ftr-430	223	26	germany	germany	PROPN
ftr-430	223	27	.	.	PUNCT
ftr-430	224	1	see	see	VERB
ftr-430	224	2	vanistendael	vanistendael	PROPN
ftr-430	224	3	,	,	PUNCT
ftr-430	224	4	supra	supra	PROPN
ftr-430	224	5	.	.	PUNCT
ftr-430	225	1	for	for	ADP
ftr-430	225	2	a	a	DET
ftr-430	225	3	discussion	discussion	NOUN
ftr-430	225	4	of	of	ADP
ftr-430	225	5	the	the	DET
ftr-430	225	6	practical	practical	ADJ
ftr-430	225	7	difficul	difficul	NOUN
ftr-430	225	8	ty	ty	INTJ
ftr-430	225	9	of	of	ADP
ftr-430	225	10	trans	tran	NOUN
ftr-430	225	11	lating	late	VERB
ftr-430	225	12	the	the	DET
ftr-430	225	13	gene	gene	NOUN
ftr-430	225	14	ral	ral	ADJ
ftr-430	225	15	concept	concept	NOUN
ftr-430	225	16	of	of	ADP
ftr-430	225	17	ab	ab	PROPN
ftr-430	225	18	ilityto	ilityto	NOUN
ftr-430	225	19	-	-	PUNCT
ftr-430	225	20	pay	pay	NOUN
ftr-430	225	21	into	into	ADP
ftr-430	225	22	a	a	DET
ftr-430	225	23	specific	specific	ADJ
ftr-430	225	24	rate	rate	NOUN
ftr-430	225	25	structure	structure	NOUN
ftr-430	225	26	,	,	PUNCT
ftr-430	225	27	see	see	VERB
ftr-430	225	28	dodge	dodge	PROPN
ftr-430	225	29	,	,	PUNCT
ftr-430	225	30	fleming	fleming	NOUN
ftr-430	225	31	&	&	CCONJ
ftr-430	225	32	geier	geier	PROPN
ftr-430	225	33	,	,	PUNCT
ftr-430	225	34	supra	supra	PROPN
ftr-430	225	35	note	note	NOUN
ftr-430	225	36	3	3	NUM
ftr-430	225	37	,	,	PUNCT
ftr-430	225	38	at	at	ADP
ftr-430	225	39	24	24	NUM
ftr-430	225	40	-	-	SYM
ftr-430	225	41	25	25	NUM
ftr-430	225	42	,	,	PUNCT
ftr-430	225	43	265	265	NUM
ftr-430	225	44	-	-	SYM
ftr-430	225	45	71	71	NUM
ftr-430	225	46	.	.	PUNCT
ftr-430	226	1	an	an	DET
ftr-430	226	2	important	important	ADJ
ftr-430	226	3	exception	exception	NOUN
ftr-430	226	4	to	to	ADP
ftr-430	226	5	ability	ability	NOUN
ftr-430	226	6	-	-	PUNCT
ftr-430	226	7	to	to	ADP
ftr-430	226	8	-	-	PUNCT
ftr-430	226	9	pay	pay	VERB
ftr-430	226	10	taxation	taxation	NOUN
ftr-430	226	11	is	be	AUX
ftr-430	226	12	the	the	DET
ftr-430	226	13	u.s	u.s	PROPN
ftr-430	226	14	.	.	PROPN
ftr-430	226	15	tax	tax	NOUN
ftr-430	226	16	regime	regime	NOUN
ftr-430	226	17	that	that	PRON
ftr-430	226	18	applies	apply	VERB
ftr-430	226	19	to	to	ADP
ftr-430	226	20	the	the	DET
ftr-430	226	21	u.s.-source	u.s.-source	ADJ
ftr-430	226	22	income	income	NOUN
ftr-430	226	23	of	of	ADP
ftr-430	226	24	nonresidents	nonresident	NOUN
ftr-430	226	25	.	.	PUNCT
ftr-430	227	1	see	see	VERB
ftr-430	227	2	irc	irc	PROPN
ftr-430	227	3	§	§	PROPN
ftr-430	227	4	§	§	PROPN
ftr-430	227	5	871	871	NUM
ftr-430	227	6	,	,	PUNCT
ftr-430	227	7	881	881	NUM
ftr-430	227	8	,	,	PUNCT
ftr-430	227	9	882	882	NUM
ftr-430	227	10	.	.	PUNCT
ftr-430	228	1	many	many	ADJ
ftr-430	228	2	other	other	ADJ
ftr-430	228	3	countries	country	NOUN
ftr-430	228	4	also	also	ADV
ftr-430	228	5	impose	impose	VERB
ftr-430	228	6	similar	similar	ADJ
ftr-430	228	7	source	source	NOUN
ftr-430	228	8	-	-	PUNCT
ftr-430	228	9	based	base	VERB
ftr-430	228	10	taxes	taxis	NOUN
ftr-430	228	11	.	.	PUNCT
ftr-430	229	1	because	because	SCONJ
ftr-430	229	2	such	such	DET
ftr-430	229	3	a	a	DET
ftr-430	229	4	regime	regime	NOUN
ftr-430	229	5	usually	usually	ADV
ftr-430	229	6	reaches	reach	VERB
ftr-430	229	7	less	less	ADJ
ftr-430	229	8	than	than	ADP
ftr-430	229	9	the	the	DET
ftr-430	229	10	taxpayer	taxpayer	NOUN
ftr-430	229	11	’s	’s	PART
ftr-430	229	12	entire	entire	ADJ
ftr-430	229	13	net	net	ADJ
ftr-430	229	14	income	income	NOUN
ftr-430	229	15	,	,	PUNCT
ftr-430	229	16	it	it	PRON
ftr-430	229	17	can	can	AUX
ftr-430	229	18	not	not	PART
ftr-430	229	19	be	be	AUX
ftr-430	229	20	grounded	ground	VERB
ftr-430	229	21	on	on	ADP
ftr-430	229	22	ability	ability	NOUN
ftr-430	229	23	-	-	PUNCT
ftr-430	229	24	to	to	ADP
ftr-430	229	25	-	-	PUNCT
ftr-430	229	26	pay	pay	VERB
ftr-430	229	27	.	.	PUNCT
ftr-430	230	1	instead	instead	ADV
ftr-430	230	2	,	,	PUNCT
ftr-430	230	3	it	it	PRON
ftr-430	230	4	is	be	AUX
ftr-430	230	5	often	often	ADV
ftr-430	230	6	rationalized	rationalize	VERB
ftr-430	230	7	as	as	ADP
ftr-430	230	8	a	a	DET
ftr-430	230	9	benefit	benefit	NOUN
ftr-430	230	10	-	-	PUNCT
ftr-430	230	11	based	base	VERB
ftr-430	230	12	charge	charge	NOUN
ftr-430	230	13	imposed	impose	VERB
ftr-430	230	14	by	by	ADP
ftr-430	230	15	the	the	DET
ftr-430	230	16	source	source	NOUN
ftr-430	230	17	country	country	NOUN
ftr-430	230	18	.	.	PUNCT
ftr-430	231	1	see	see	VERB
ftr-430	231	2	american	american	PROPN
ftr-430	231	3	law	law	PROPN
ftr-430	231	4	institute	institute	PROPN
ftr-430	231	5	,	,	PUNCT
ftr-430	231	6	proposals	proposal	NOUN
ftr-430	231	7	on	on	ADP
ftr-430	231	8	united	united	PROPN
ftr-430	231	9	states	states	PROPN
ftr-430	231	10	taxation	taxation	NOUN
ftr-430	231	11	of	of	ADP
ftr-430	231	12	foreign	foreign	ADJ
ftr-430	231	13	persons	person	NOUN
ftr-430	231	14	and	and	CCONJ
ftr-430	231	15	of	of	ADP
ftr-430	231	16	the	the	DET
ftr-430	231	17	foreign	foreign	ADJ
ftr-430	231	18	income	income	NOUN
ftr-430	231	19	of	of	ADP
ftr-430	231	20	united	united	PROPN
ftr-430	231	21	states	states	PROPN
ftr-430	231	22	persons	person	VERB
ftr-430	231	23	18	18	NUM
ftr-430	231	24	-	-	SYM
ftr-430	231	25	19	19	NUM
ftr-430	231	26	,	,	PUNCT
ftr-430	231	27	29	29	NUM
ftr-430	231	28	,	,	PUNCT
ftr-430	231	29	34	34	NUM
ftr-430	231	30	,	,	PUNCT
ftr-430	231	31	37	37	NUM
ftr-430	231	32	-	-	SYM
ftr-430	231	33	38	38	NUM
ftr-430	231	34	(	(	PUNCT
ftr-430	231	35	1987	1987	NUM
ftr-430	231	36	)	)	PUNCT
ftr-430	231	37	;	;	PUNCT
ftr-430	231	38	harris	harris	PROPN
ftr-430	231	39	,	,	PUNCT
ftr-430	231	40	supra	supra	PROPN
ftr-430	231	41	note	note	PROPN
ftr-430	231	42	3	3	NUM
ftr-430	231	43	,	,	PUNCT
ftr-430	231	44	at	at	ADP
ftr-430	231	45	483	483	NUM
ftr-430	231	46	,	,	PUNCT
ftr-430	231	47	485	485	NUM
ftr-430	231	48	;	;	PUNCT
ftr-430	231	49	graetz	graetz	VERB
ftr-430	231	50	,	,	PUNCT
ftr-430	231	51	supra	supra	PROPN
ftr-430	231	52	note	note	NOUN
ftr-430	231	53	4	4	NUM
ftr-430	231	54	,	,	PUNCT
ftr-430	231	55	at	at	ADP
ftr-430	231	56	298	298	NUM
ftr-430	231	57	;	;	PUNCT
ftr-430	231	58	lawrence	lawrence	PROPN
ftr-430	231	59	lokken	lokken	PROPN
ftr-430	231	60	,	,	PUNCT
ftr-430	231	61	the	the	DET
ftr-430	231	62	sources	source	NOUN
ftr-430	231	63	of	of	ADP
ftr-430	231	64	income	income	NOUN
ftr-430	231	65	from	from	ADP
ftr-430	231	66	international	international	ADJ
ftr-430	231	67	uses	use	NOUN
ftr-430	231	68	and	and	CCONJ
ftr-430	231	69	dispositions	disposition	NOUN
ftr-430	231	70	of	of	ADP
ftr-430	231	71	intell	intell	PROPN
ftr-430	231	72	ectual	ectual	ADJ
ftr-430	231	73	property	property	NOUN
ftr-430	231	74	,	,	PUNCT
ftr-430	231	75	36	36	NUM
ftr-430	231	76	tax	tax	NOUN
ftr-430	231	77	l.	l.	PROPN
ftr-430	231	78	rev	rev	PROPN
ftr-430	231	79	.	.	PROPN
ftr-430	231	80	235	235	NUM
ftr-430	231	81	,	,	PUNCT
ftr-430	231	82	239	239	NUM
ftr-430	231	83	-	-	SYM
ftr-430	231	84	40	40	NUM
ftr-430	231	85	(	(	PUNCT
ftr-430	231	86	1981	1981	NUM
ftr-430	231	87	)	)	PUNCT
ftr-430	231	88	.	.	PUNCT
ftr-430	232	1	the	the	DET
ftr-430	232	2	gross	gross	ADJ
ftr-430	232	3	-	-	PUNCT
ftr-430	232	4	basis	basis	NOUN
ftr-430	232	5	,	,	PUNCT
ftr-430	232	6	source	source	NOUN
ftr-430	232	7	-	-	PUNCT
ftr-430	232	8	based	base	VERB
ftr-430	232	9	tax	tax	NOUN
ftr-430	232	10	on	on	ADP
ftr-430	232	11	foreign	foreign	ADJ
ftr-430	232	12	persons	person	NOUN
ftr-430	232	13	is	be	AUX
ftr-430	232	14	also	also	ADV
ftr-430	232	15	often	often	ADV
ftr-430	232	16	justified	justify	VERB
ftr-430	232	17	on	on	ADP
ftr-430	232	18	administrative	administrative	ADJ
ftr-430	232	19	grounds	ground	NOUN
ftr-430	232	20	because	because	SCONJ
ftr-430	232	21	it	it	PRON
ftr-430	232	22	would	would	AUX
ftr-430	232	23	be	be	AUX
ftr-430	232	24	difficult	difficult	ADJ
ftr-430	232	25	,	,	PUNCT
ftr-430	232	26	if	if	SCONJ
ftr-430	232	27	not	not	PART
ftr-430	232	28	impossible	impossible	ADJ
ftr-430	232	29	,	,	PUNCT
ftr-430	232	30	to	to	PART
ftr-430	232	31	impose	impose	VERB
ftr-430	232	32	any	any	DET
ftr-430	232	33	other	other	ADJ
ftr-430	232	34	type	type	NOUN
ftr-430	232	35	of	of	ADP
ftr-430	232	36	tax	tax	NOUN
ftr-430	232	37	on	on	ADP
ftr-430	232	38	foreign	foreign	ADJ
ftr-430	232	39	persons	person	NOUN
ftr-430	232	40	who	who	PRON
ftr-430	232	41	are	be	AUX
ftr-430	232	42	beyond	beyond	ADP
ftr-430	232	43	the	the	DET
ftr-430	232	44	practica	practica	ADJ
ftr-430	232	45	l	l	NOUN
ftr-430	232	46	reach	reach	NOUN
ftr-430	232	47	of	of	ADP
ftr-430	232	48	the	the	DET
ftr-430	232	49	internal	internal	ADJ
ftr-430	232	50	revenue	revenue	NOUN
ftr-430	232	51	service	service	NOUN
ftr-430	232	52	(	(	PUNCT
ftr-430	232	53	irs	irs	PROPN
ftr-430	232	54	)	)	PUNCT
ftr-430	232	55	.	.	PUNCT
ftr-430	233	1	see	see	VERB
ftr-430	233	2	,	,	PUNCT
ftr-430	233	3	e.g.	e.g.	ADV
ftr-430	233	4	,	,	PUNCT
ftr-430	233	5	gustafson	gustafson	PROPN
ftr-430	233	6	,	,	PUNCT
ftr-430	233	7	peroni	peroni	PROPN
ftr-430	233	8	308	308	NUM
ftr-430	233	9	florida	florida	PROPN
ftr-430	233	10	tax	tax	NOUN
ftr-430	233	11	review	review	NOUN
ftr-430	234	1	[	[	X
ftr-430	234	2	vol	vol	NOUN
ftr-430	234	3	.	.	PUNCT
ftr-430	234	4	5:4	5:4	NUM
ftr-430	234	5	&	&	CCONJ
ftr-430	234	6	pugh	pugh	PROPN
ftr-430	234	7	,	,	PUNCT
ftr-430	234	8	supra	supra	PROPN
ftr-430	234	9	note	note	PROPN
ftr-430	234	10	7	7	NUM
ftr-430	234	11	,	,	PUNCT
ftr-430	234	12	at	at	ADP
ftr-430	234	13	196	196	NUM
ftr-430	234	14	;	;	PUNCT
ftr-430	234	15	julie	julie	PROPN
ftr-430	234	16	roin	roin	PROPN
ftr-430	234	17	,	,	PUNCT
ftr-430	234	18	rethinking	rethink	VERB
ftr-430	234	19	tax	tax	NOUN
ftr-430	234	20	treaties	treaty	NOUN
ftr-430	234	21	in	in	ADP
ftr-430	234	22	a	a	DET
ftr-430	234	23	strategic	strategic	ADJ
ftr-430	234	24	world	world	NOUN
ftr-430	234	25	with	with	ADP
ftr-430	234	26	disparate	disparate	ADJ
ftr-430	234	27	tax	tax	NOUN
ftr-430	234	28	systems	system	NOUN
ftr-430	234	29	,	,	PUNCT
ftr-430	234	30	81	81	NUM
ftr-430	234	31	va	va	NOUN
ftr-430	234	32	.	.	PUNCT
ftr-430	235	1	l.	l.	PROPN
ftr-430	235	2	rev	rev	PROPN
ftr-430	235	3	.	.	PROPN
ftr-430	235	4	1753	1753	NUM
ftr-430	235	5	,	,	PUNCT
ftr-430	235	6	1762	1762	NUM
ftr-430	235	7	n.28	n.28	X
ftr-430	235	8	(	(	PUNCT
ftr-430	235	9	1995	1995	NUM
ftr-430	235	10	)	)	PUNCT
ftr-430	235	11	.	.	PUNCT
ftr-430	236	1	but	but	CCONJ
ftr-430	236	2	see	see	VERB
ftr-430	236	3	avi	avi	NOUN
ftr-430	236	4	-	-	PUNCT
ftr-430	236	5	yonah	yonah	ADJ
ftr-430	236	6	,	,	PUNCT
ftr-430	236	7	supra	supra	ADJ
ftr-430	236	8	note	note	NOUN
ftr-430	236	9	10	10	NUM
ftr-430	236	10	,	,	PUNCT
ftr-430	236	11	at	at	ADP
ftr-430	236	12	1649	1649	NUM
ftr-430	236	13	-	-	SYM
ftr-430	236	14	50	50	NUM
ftr-430	236	15	(	(	PUNCT
ftr-430	236	16	suggesting	suggest	VERB
ftr-430	236	17	that	that	SCONJ
ftr-430	236	18	the	the	DET
ftr-430	236	19	prevailing	prevail	VERB
ftr-430	236	20	practice	practice	NOUN
ftr-430	236	21	of	of	ADP
ftr-430	236	22	giving	give	VERB
ftr-430	236	23	priority	priority	NOUN
ftr-430	236	24	to	to	ADP
ftr-430	236	25	source	source	NOUN
ftr-430	236	26	-	-	PUNCT
ftr-430	236	27	based	base	VERB
ftr-430	236	28	taxes	taxis	NOUN
ftr-430	236	29	on	on	ADP
ftr-430	236	30	international	international	ADJ
ftr-430	236	31	income	income	NOUN
ftr-430	236	32	,	,	PUNCT
ftr-430	236	33	so	so	SCONJ
ftr-430	236	34	that	that	SCONJ
ftr-430	236	35	residence	residence	NOUN
ftr-430	236	36	countries	country	NOUN
ftr-430	236	37	are	be	AUX
ftr-430	236	38	limited	limit	VERB
ftr-430	236	39	to	to	ADP
ftr-430	236	40	a	a	DET
ftr-430	236	41	residual	residual	ADJ
ftr-430	236	42	tax	tax	NOUN
ftr-430	236	43	,	,	PUNCT
ftr-430	236	44	arose	arise	VERB
ftr-430	236	45	partly	partly	ADV
ftr-430	236	46	out	out	ADP
ftr-430	236	47	of	of	ADP
ftr-430	236	48	a	a	DET
ftr-430	236	49	recognition	recognition	NOUN
ftr-430	236	50	that	that	SCONJ
ftr-430	236	51	source	source	NOUN
ftr-430	236	52	countries	country	NOUN
ftr-430	236	53	were	be	AUX
ftr-430	236	54	generally	generally	ADV
ftr-430	236	55	poorer	poor	ADJ
ftr-430	236	56	than	than	ADP
ftr-430	236	57	residence	residence	NOUN
ftr-430	236	58	countries	country	NOUN
ftr-430	236	59	in	in	ADP
ftr-430	236	60	the	the	DET
ftr-430	236	61	1920s	1920s	NUM
ftr-430	236	62	when	when	SCONJ
ftr-430	236	63	the	the	DET
ftr-430	236	64	current	current	ADJ
ftr-430	236	65	structure	structure	NOUN
ftr-430	236	66	of	of	ADP
ftr-430	236	67	internat	internat	PROPN
ftr-430	236	68	ional	ional	PROPN
ftr-430	236	69	taxation	taxation	NOUN
ftr-430	236	70	was	be	AUX
ftr-430	236	71	created	create	VERB
ftr-430	236	72	)	)	PUNCT
ftr-430	236	73	;	;	PUNCT
ftr-430	236	74	hugh	hugh	PROPN
ftr-430	236	75	j.	j.	PROPN
ftr-430	236	76	ault	ault	PROPN
ftr-430	236	77	&	&	CCONJ
ftr-430	236	78	david	david	PROPN
ftr-430	236	79	f.	f.	PROPN
ftr-430	236	80	bradford	bradford	PROPN
ftr-430	236	81	,	,	PUNCT
ftr-430	236	82	taxing	tax	VERB
ftr-430	236	83	international	international	ADJ
ftr-430	236	84	income	income	NOUN
ftr-430	236	85	:	:	PUNCT
ftr-430	236	86	an	an	DET
ftr-430	236	87	analysis	analysis	NOUN
ftr-430	236	88	of	of	ADP
ftr-430	236	89	the	the	DET
ftr-430	236	90	u.s	u.s	PROPN
ftr-430	236	91	.	.	PROPN
ftr-430	236	92	system	system	NOUN
ftr-430	236	93	and	and	CCONJ
ftr-430	236	94	its	its	PRON
ftr-430	236	95	economic	economic	ADJ
ftr-430	236	96	premises	premise	NOUN
ftr-430	236	97	,	,	PUNCT
ftr-430	236	98	in	in	ADP
ftr-430	236	99	taxation	taxation	NOUN
ftr-430	236	100	in	in	ADP
ftr-430	236	101	the	the	DET
ftr-430	236	102	global	global	ADJ
ftr-430	236	103	economy	economy	NOUN
ftr-430	236	104	11	11	NUM
ftr-430	236	105	,	,	PUNCT
ftr-430	236	106	31	31	NUM
ftr-430	236	107	-	-	SYM
ftr-430	236	108	32	32	NUM
ftr-430	236	109	(	(	PUNCT
ftr-430	236	110	assaf	assaf	PROPN
ftr-430	236	111	razin	razin	PROPN
ftr-430	236	112	&	&	CCONJ
ftr-430	236	113	joel	joel	PROPN
ftr-430	236	114	slemrod	slemrod	PROPN
ftr-430	236	115	eds	eds	PROPN
ftr-430	236	116	.	.	PROPN
ftr-430	236	117	,	,	PUNCT
ftr-430	236	118	1990	1990	NUM
ftr-430	236	119	)	)	PUNCT
ftr-430	236	120	(	(	PUNCT
ftr-430	236	121	suggesting	suggest	VERB
ftr-430	236	122	that	that	SCONJ
ftr-430	236	123	source	source	NOUN
ftr-430	236	124	-	-	PUNCT
ftr-430	236	125	based	base	VERB
ftr-430	236	126	taxes	taxis	NOUN
ftr-430	236	127	are	be	AUX
ftr-430	236	128	imposed	impose	VERB
ftr-430	236	129	because	because	SCONJ
ftr-430	236	130	source	source	NOUN
ftr-430	236	131	governments	government	NOUN
ftr-430	236	132	have	have	VERB
ftr-430	236	133	the	the	DET
ftr-430	236	134	power	power	NOUN
ftr-430	236	135	to	to	PART
ftr-430	236	136	get	get	VERB
ftr-430	236	137	away	away	ADV
ftr-430	236	138	with	with	ADP
ftr-430	236	139	it	it	PRON
ftr-430	236	140	)	)	PUNCT
ftr-430	236	141	;	;	PUNCT
ftr-430	236	142	green	green	ADJ
ftr-430	236	143	,	,	PUNCT
ftr-430	236	144	supra	supra	PROPN
ftr-430	236	145	,	,	PUNCT
ftr-430	236	146	at	at	ADP
ftr-430	236	147	31	31	NUM
ftr-430	236	148	(	(	PUNCT
ftr-430	236	149	same	same	ADJ
ftr-430	236	150	)	)	PUNCT
ftr-430	236	151	;	;	PUNCT
ftr-430	236	152	roin	roin	NOUN
ftr-430	236	153	,	,	PUNCT
ftr-430	236	154	supra	supra	PROPN
ftr-430	236	155	note	note	NOUN
ftr-430	236	156	10	10	NUM
ftr-430	236	157	,	,	PUNCT
ftr-430	236	158	at	at	ADP
ftr-430	236	159	581	581	NUM
ftr-430	236	160	-	-	SYM
ftr-430	236	161	84	84	NUM
ftr-430	236	162	(	(	PUNCT
ftr-430	236	163	suggesting	suggest	VERB
ftr-430	236	164	that	that	SCONJ
ftr-430	236	165	foreign	foreign	ADJ
ftr-430	236	166	persons	person	NOUN
ftr-430	236	167	are	be	AUX
ftr-430	236	168	overtaxed	overtax	VERB
ftr-430	236	169	by	by	ADP
ftr-430	236	170	source	source	NOUN
ftr-430	236	171	countries	country	NOUN
ftr-430	236	172	,	,	PUNCT
ftr-430	236	173	in	in	ADP
ftr-430	236	174	relationship	relationship	NOUN
ftr-430	236	175	to	to	ADP
ftr-430	236	176	benefits	benefit	NOUN
ftr-430	236	177	received	receive	VERB
ftr-430	236	178	,	,	PUNCT
ftr-430	236	179	because	because	SCONJ
ftr-430	236	180	they	they	PRON
ftr-430	236	181	are	be	AUX
ftr-430	236	182	generally	generally	ADV
ftr-430	236	183	unable	unable	ADJ
ftr-430	236	184	to	to	PART
ftr-430	236	185	defend	defend	VERB
ftr-430	236	186	themselves	themselves	PRON
ftr-430	236	187	through	through	ADP
ftr-430	236	188	participation	participation	NOUN
ftr-430	236	189	in	in	ADP
ftr-430	236	190	the	the	DET
ftr-430	236	191	source	source	NOUN
ftr-430	236	192	country	country	NOUN
ftr-430	236	193	political	political	ADJ
ftr-430	236	194	process	process	NOUN
ftr-430	236	195	)	)	PUNCT
ftr-430	236	196	.	.	PUNCT
ftr-430	237	1	14	14	NUM
ftr-430	237	2	.	.	PUNCT
ftr-430	238	1	see	see	VERB
ftr-430	238	2	1	1	NUM
ftr-430	238	3	house	house	NOUN
ftr-430	238	4	comm	comm	NOUN
ftr-430	238	5	.	.	PUNCT
ftr-430	239	1	compendium	compendium	NOUN
ftr-430	239	2	,	,	PUNCT
ftr-430	239	3	supra	supra	PROPN
ftr-430	239	4	note	note	NOUN
ftr-430	239	5	1	1	NUM
ftr-430	239	6	,	,	PUNCT
ftr-430	239	7	at	at	ADP
ftr-430	239	8	ix	ix	ADV
ftr-430	239	9	;	;	PUNCT
ftr-430	239	10	zolt	zolt	PROPN
ftr-430	239	11	,	,	PUNCT
ftr-430	239	12	supra	supra	PROPN
ftr-430	239	13	note	note	PROPN
ftr-430	239	14	1	1	NUM
ftr-430	239	15	,	,	PUNCT
ftr-430	239	16	at	at	ADP
ftr-430	239	17	99101	99101	NUM
ftr-430	239	18	.	.	PUNCT
ftr-430	240	1	these	these	DET
ftr-430	240	2	other	other	ADJ
ftr-430	240	3	considerations	consideration	NOUN
ftr-430	240	4	include	include	VERB
ftr-430	240	5	economic	economic	ADJ
ftr-430	240	6	efficiency	efficiency	NOUN
ftr-430	240	7	,	,	PUNCT
ftr-430	240	8	simplicity	simplicity	NOUN
ftr-430	240	9	and	and	CCONJ
ftr-430	240	10	administrabi	administrabi	PROPN
ftr-430	240	11	lity	lity	NOUN
ftr-430	240	12	.	.	PUNCT
ftr-430	241	1	see	see	VERB
ftr-430	241	2	u.s	u.s	PROPN
ftr-430	241	3	.	.	PROPN
ftr-430	241	4	treas	treas	PROPN
ftr-430	241	5	.	.	PUNCT
ftr-430	242	1	dep’t	dep’t	PROPN
ftr-430	242	2	,	,	PUNCT
ftr-430	242	3	blueprints	blueprint	NOUN
ftr-430	242	4	,	,	PUNCT
ftr-430	242	5	supra	supra	PROPN
ftr-430	242	6	note	note	NOUN
ftr-430	242	7	1	1	NUM
ftr-430	242	8	,	,	PUNCT
ftr-430	242	9	at	at	ADP
ftr-430	242	10	1	1	NUM
ftr-430	242	11	-	-	SYM
ftr-430	242	12	2	2	NUM
ftr-430	242	13	;	;	PUNCT
ftr-430	242	14	u.s	u.s	PROPN
ftr-430	242	15	.	.	PROPN
ftr-430	242	16	treas	treas	PROPN
ftr-430	242	17	.	.	PUNCT
ftr-430	243	1	dep’t	dep’t	PROPN
ftr-430	243	2	,	,	PUNCT
ftr-430	243	3	international	international	ADJ
ftr-430	243	4	tax	tax	NOUN
ftr-430	243	5	reform	reform	NOUN
ftr-430	243	6	:	:	PUNCT
ftr-430	243	7	an	an	DET
ftr-430	243	8	interim	interim	ADJ
ftr-430	243	9	report	report	NOUN
ftr-430	243	10	,	,	PUNCT
ftr-430	243	11	ch	ch	PROPN
ftr-430	243	12	i	i	PROPN
ftr-430	243	13	,	,	PUNCT
ftr-430	243	14	§	§	PROPN
ftr-430	243	15	§	§	PROPN
ftr-430	243	16	a	a	DET
ftr-430	243	17	,	,	PUNCT
ftr-430	243	18	b	b	PROPN
ftr-430	243	19	(	(	PUNCT
ftr-430	243	20	1993	1993	NUM
ftr-430	243	21	)	)	PUNCT
ftr-430	243	22	;	;	PUNCT
ftr-430	243	23	1	1	NUM
ftr-430	243	24	u.s	u.s	PROPN
ftr-430	243	25	.	.	PROPN
ftr-430	243	26	treas	treas	PROPN
ftr-430	243	27	.	.	PUNCT
ftr-430	244	1	dep’t	dep’t	PROPN
ftr-430	244	2	,	,	PUNCT
ftr-430	244	3	tax	tax	NOUN
ftr-430	244	4	reform	reform	NOUN
ftr-430	244	5	,	,	PUNCT
ftr-430	244	6	supra	supra	PROPN
ftr-430	244	7	note	note	NOUN
ftr-430	244	8	1	1	NUM
ftr-430	244	9	,	,	PUNCT
ftr-430	244	10	at	at	ADP
ftr-430	244	11	13	13	NUM
ftr-430	244	12	-	-	SYM
ftr-430	244	13	20	20	NUM
ftr-430	244	14	;	;	PUNCT
ftr-430	244	15	sneed	sneed	PROPN
ftr-430	244	16	,	,	PUNCT
ftr-430	244	17	supra	supra	PROPN
ftr-430	244	18	note	note	PROPN
ftr-430	244	19	13	13	NUM
ftr-430	244	20	,	,	PUNCT
ftr-430	244	21	at	at	ADP
ftr-430	244	22	567	567	NUM
ftr-430	244	23	.	.	PUNCT
ftr-430	245	1	at	at	ADP
ftr-430	245	2	present	present	ADJ
ftr-430	245	3	,	,	PUNCT
ftr-430	245	4	there	there	PRON
ftr-430	245	5	is	be	VERB
ftr-430	245	6	considerable	considerable	ADJ
ftr-430	245	7	conflict	conflict	NOUN
ftr-430	245	8	at	at	ADP
ftr-430	245	9	both	both	CCONJ
ftr-430	245	10	the	the	DET
ftr-430	245	11	theoretical	theoretical	ADJ
ftr-430	245	12	and	and	CCONJ
ftr-430	245	13	empirical	empirical	ADJ
ftr-430	245	14	levels	level	NOUN
ftr-430	245	15	regarding	regard	VERB
ftr-430	245	16	whether	whether	SCONJ
ftr-430	245	17	a	a	DET
ftr-430	245	18	system	system	NOUN
ftr-430	245	19	of	of	ADP
ftr-430	245	20	worldwide	worldwide	ADJ
ftr-430	245	21	taxation	taxation	NOUN
ftr-430	245	22	is	be	AUX
ftr-430	245	23	,	,	PUNCT
ftr-430	245	24	or	or	CCONJ
ftr-430	245	25	is	be	AUX
ftr-430	245	26	not	not	PART
ftr-430	245	27	,	,	PUNCT
ftr-430	245	28	more	more	ADV
ftr-430	245	29	economically	economically	ADV
ftr-430	245	30	efficient	efficient	ADJ
ftr-430	245	31	than	than	ADP
ftr-430	245	32	an	an	DET
ftr-430	245	33	exemption	exemption	NOUN
ftr-430	245	34	system	system	NOUN
ftr-430	245	35	.	.	PUNCT
ftr-430	246	1	indeed	indeed	ADV
ftr-430	246	2	,	,	PUNCT
ftr-430	246	3	the	the	DET
ftr-430	246	4	staff	staff	NOUN
ftr-430	246	5	of	of	ADP
ftr-430	246	6	the	the	DET
ftr-430	246	7	joint	joint	ADJ
ftr-430	246	8	committee	committee	NOUN
ftr-430	246	9	on	on	ADP
ftr-430	246	10	taxation	taxation	NOUN
ftr-430	246	11	of	of	ADP
ftr-430	246	12	the	the	DET
ftr-430	246	13	u.s	u.s	PROPN
ftr-430	246	14	.	.	PROPN
ftr-430	246	15	congress	congress	PROPN
ftr-430	246	16	recently	recently	ADV
ftr-430	246	17	stated	state	VERB
ftr-430	246	18	that	that	SCONJ
ftr-430	246	19	“	"	PUNCT
ftr-430	246	20	[	[	X
ftr-430	246	21	t]he	t]he	X
ftr-430	246	22	literature	literature	NOUN
ftr-430	246	23	on	on	ADP
ftr-430	246	24	the	the	DET
ftr-430	246	25	theory	theory	NOUN
ftr-430	246	26	of	of	ADP
ftr-430	246	27	international	international	ADJ
ftr-430	246	28	taxation	taxation	NOUN
ftr-430	246	29	provides	provide	VERB
ftr-430	246	30	no	no	DET
ftr-430	246	31	clear	clear	ADJ
ftr-430	246	32	direction	direction	NOUN
ftr-430	246	33	”	"	PUNCT
ftr-430	246	34	with	with	ADP
ftr-430	246	35	respect	respect	NOUN
ftr-430	246	36	to	to	ADP
ftr-430	246	37	this	this	DET
ftr-430	246	38	dispute	dispute	NOUN
ftr-430	246	39	.	.	PUNCT
ftr-430	247	1	staff	staff	NOUN
ftr-430	247	2	of	of	ADP
ftr-430	247	3	joint	joint	ADJ
ftr-430	247	4	comm	comm	NOUN
ftr-430	247	5	.	.	PUNCT
ftr-430	248	1	on	on	ADP
ftr-430	248	2	taxation	taxation	NOUN
ftr-430	248	3	,	,	PUNCT
ftr-430	248	4	106th	106th	ADJ
ftr-430	248	5	cong	cong	NOUN
ftr-430	248	6	.	.	PUNCT
ftr-430	248	7	,	,	PUNCT
ftr-430	248	8	1st	1st	ADJ
ftr-430	248	9	sess	sess	NOUN
ftr-430	248	10	.	.	PUNCT
ftr-430	249	1	,	,	PUNCT
ftr-430	249	2	overview	overview	NOUN
ftr-430	249	3	of	of	ADP
ftr-430	249	4	present	present	ADJ
ftr-430	249	5	-	-	PUNCT
ftr-430	249	6	law	law	NOUN
ftr-430	249	7	rules	rule	NOUN
ftr-430	249	8	and	and	CCONJ
ftr-430	249	9	economic	economic	ADJ
ftr-430	249	10	issues	issue	NOUN
ftr-430	249	11	in	in	ADP
ftr-430	249	12	international	international	ADJ
ftr-430	249	13	taxat	taxat	PROPN
ftr-430	249	14	ion	ion	NOUN
ftr-430	249	15	,	,	PUNCT
ftr-430	249	16	at	at	ADP
ftr-430	249	17	§	§	PROPN
ftr-430	249	18	iv.d	iv.d	PROPN
ftr-430	249	19	.	.	PUNCT
ftr-430	250	1	(	(	PUNCT
ftr-430	250	2	comm	comm	NOUN
ftr-430	250	3	.	.	PUNCT
ftr-430	251	1	print	print	NOUN
ftr-430	251	2	1999	1999	NUM
ftr-430	251	3	)	)	PUNCT
ftr-430	252	1	[	[	X
ftr-430	252	2	hereinafter	hereinafter	NOUN
ftr-430	252	3	joint	joint	ADJ
ftr-430	252	4	comm	comm	NOUN
ftr-430	252	5	.	.	PUNCT
ftr-430	252	6	,	,	PUNCT
ftr-430	252	7	overview	overview	VERB
ftr-430	252	8	]	]	PUNCT
ftr-430	252	9	;	;	PUNCT
ftr-430	252	10	see	see	VERB
ftr-430	252	11	also	also	ADV
ftr-430	252	12	altshuler	altshuler	NOUN
ftr-430	252	13	,	,	PUNCT
ftr-430	252	14	supra	supra	PROPN
ftr-430	252	15	note	note	PROPN
ftr-430	252	16	10	10	NUM
ftr-430	252	17	;	;	PUNCT
ftr-430	252	18	james	james	PROPN
ftr-430	252	19	r.	r.	PROPN
ftr-430	252	20	hines	hines	PROPN
ftr-430	252	21	,	,	PUNCT
ftr-430	252	22	jr	jr	PROPN
ftr-430	252	23	.	.	PUNCT
ftr-430	252	24	,	,	PUNCT
ftr-430	252	25	the	the	DET
ftr-430	252	26	case	case	NOUN
ftr-430	252	27	against	against	ADP
ftr-430	252	28	defer	defer	VERB
ftr-430	252	29	ral	ral	NOUN
ftr-430	252	30	:	:	PUNCT
ftr-430	252	31	a	a	DET
ftr-430	252	32	deferential	deferential	ADJ
ftr-430	252	33	reconsideration	reconsideration	NOUN
ftr-430	252	34	,	,	PUNCT
ftr-430	252	35	52	52	NUM
ftr-430	252	36	nat’l	nat’l	NOUN
ftr-430	252	37	tax	tax	NOUN
ftr-430	252	38	j.	j.	PROPN
ftr-430	252	39	385	385	NUM
ftr-430	252	40	(	(	PUNCT
ftr-430	252	41	1999	1999	NUM
ftr-430	252	42	)	)	PUNCT
ftr-430	252	43	;	;	PUNCT
ftr-430	252	44	rousslang	rousslang	PROPN
ftr-430	252	45	,	,	PUNCT
ftr-430	252	46	supra	supra	PROPN
ftr-430	252	47	note	note	NOUN
ftr-430	252	48	10	10	NUM
ftr-430	252	49	,	,	PUNCT
ftr-430	252	50	at	at	ADP
ftr-430	252	51	595	595	NUM
ftr-430	252	52	-	-	SYM
ftr-430	252	53	96	96	NUM
ftr-430	252	54	.	.	PUNCT
ftr-430	253	1	by	by	ADP
ftr-430	253	2	contrast	contrast	NOUN
ftr-430	253	3	,	,	PUNCT
ftr-430	253	4	an	an	DET
ftr-430	253	5	earli	earli	NOUN
ftr-430	253	6	er	er	INTJ
ftr-430	253	7	joint	joint	ADJ
ftr-430	253	8	commit	commit	VERB
ftr-430	253	9	tee	tee	NOUN
ftr-430	253	10	staff	staff	NOUN
ftr-430	253	11	publication	publication	NOUN
ftr-430	253	12	took	take	VERB
ftr-430	253	13	a	a	DET
ftr-430	253	14	considerably	considerably	ADV
ftr-430	253	15	more	more	ADV
ftr-430	253	16	certain	certain	ADJ
ftr-430	253	17	position	position	NOUN
ftr-430	253	18	by	by	ADP
ftr-430	253	19	stating	state	VERB
ftr-430	253	20	that	that	SCONJ
ftr-430	253	21	“	"	PUNCT
ftr-430	253	22	[	[	X
ftr-430	253	23	e]conomic	e]conomic	ADJ
ftr-430	253	24	analysis	analysis	NOUN
ftr-430	253	25	can	can	AUX
ftr-430	253	26	demonstrate	demonstrate	VERB
ftr-430	253	27	that	that	SCONJ
ftr-430	253	28	for	for	ADP
ftr-430	253	29	any	any	DET
ftr-430	253	30	capital	capital	NOUN
ftr-430	253	31	import	import	NOUN
ftr-430	253	32	–	–	PUNCT
ftr-430	253	33	neutral	neutral	ADJ
ftr-430	254	1	[	[	X
ftr-430	254	2	i	i	PROPN
ftr-430	254	3	.e	.e	PROPN
ftr-430	254	4	.	.	PUNCT
ftr-430	254	5	,	,	PUNCT
ftr-430	254	6	exempt	exempt	ADJ
ftr-430	254	7	ion	ion	NOUN
ftr-430	254	8	system	system	NOUN
ftr-430	254	9	]	]	PUNCT
ftr-430	254	10	policy	policy	NOUN
ftr-430	254	11	,	,	PUNCT
ftr-430	254	12	there	there	PRON
ftr-430	254	13	is	be	VERB
ftr-430	254	14	almost	almost	ADV
ftr-430	254	15	always	always	ADV
ftr-430	254	16	a	a	DET
ftr-430	254	17	superior	superior	ADJ
ftr-430	254	18	revenue	revenue	NOUN
ftr-430	254	19	–	–	PUNCT
ftr-430	254	20	neutral	neutral	ADJ
ftr-430	254	21	capital	capital	NOUN
ftr-430	254	22	export	export	NOUN
ftr-430	254	23	–	–	PUNCT
ftr-430	254	24	neut	neut	VERB
ftr-430	254	25	ral	ral	NOUN
ftr-430	255	1	[	[	X
ftr-430	255	2	i.e.	i.e.	X
ftr-430	255	3	,	,	PUNCT
ftr-430	255	4	worldwide	worldwide	ADJ
ftr-430	255	5	system	system	NOUN
ftr-430	255	6	]	]	PUNCT
ftr-430	255	7	policy	policy	NOUN
ftr-430	255	8	.	.	PUNCT
ftr-430	255	9	”	"	PUNCT
ftr-430	256	1	staff	staff	NOUN
ftr-430	256	2	of	of	ADP
ftr-430	256	3	joint	joint	ADJ
ftr-430	256	4	comm	comm	NOUN
ftr-430	256	5	.	.	PUNCT
ftr-430	257	1	on	on	ADP
ftr-430	257	2	taxation	taxation	NOUN
ftr-430	257	3	,	,	PUNCT
ftr-430	257	4	102d	102d	NUM
ftr-430	257	5	cong	cong	NOUN
ftr-430	257	6	.	.	PUNCT
ftr-430	257	7	,	,	PUNCT
ftr-430	257	8	1st	1st	ADJ
ftr-430	257	9	sess	sess	NOUN
ftr-430	257	10	.	.	PUNCT
ftr-430	258	1	,	,	PUNCT
ftr-430	258	2	factors	factor	NOUN
ftr-430	258	3	affecting	affect	VERB
ftr-430	258	4	international	international	ADJ
ftr-430	258	5	competitiveness	competitiveness	NOUN
ftr-430	258	6	of	of	ADP
ftr-430	258	7	the	the	DET
ftr-430	258	8	united	united	PROPN
ftr-430	258	9	states	states	PROPN
ftr-430	258	10	,	,	PUNCT
ftr-430	258	11	at	at	ADP
ftr-430	258	12	5	5	NUM
ftr-430	258	13	(	(	PUNCT
ftr-430	258	14	comm	comm	NOUN
ftr-430	258	15	.	.	PUNCT
ftr-430	259	1	print	print	NOUN
ftr-430	259	2	1991	1991	NUM
ftr-430	259	3	)	)	PUNCT
ftr-430	260	1	[	[	X
ftr-430	260	2	hereinafter	hereinafter	NOUN
ftr-430	260	3	joint	joint	ADJ
ftr-430	260	4	comm	comm	NOUN
ftr-430	260	5	.	.	PUNCT
ftr-430	260	6	,	,	PUNCT
ftr-430	260	7	international	international	ADJ
ftr-430	260	8	competitiveness	competitiveness	NOUN
ftr-430	260	9	]	]	PUNCT
ftr-430	260	10	.	.	PUNCT
ftr-430	261	1	for	for	ADP
ftr-430	261	2	similar	similar	ADJ
ftr-430	261	3	conclusions	conclusion	NOUN
ftr-430	261	4	regarding	regard	VERB
ftr-430	261	5	the	the	DET
ftr-430	261	6	endorsement	endorsement	NOUN
ftr-430	261	7	of	of	ADP
ftr-430	261	8	capitalexport	capitalexport	NOUN
ftr-430	261	9	neutrality	neutrality	NOUN
ftr-430	261	10	by	by	ADP
ftr-430	261	11	the	the	DET
ftr-430	261	12	economics	economic	NOUN
ftr-430	261	13	literature	literature	NOUN
ftr-430	261	14	,	,	PUNCT
ftr-430	261	15	see	see	VERB
ftr-430	261	16	u.s	u.s	PROPN
ftr-430	261	17	.	.	PROPN
ftr-430	261	18	treas	treas	PROPN
ftr-430	261	19	.	.	PUNCT
ftr-430	262	1	dep’t	dep’t	NOUN
ftr-430	262	2	,	,	PUNCT
ftr-430	262	3	deferral	deferral	ADJ
ftr-430	262	4	,	,	PUNCT
ftr-430	262	5	supra	supra	ADJ
ftr-430	262	6	note	note	NOUN
ftr-430	262	7	7	7	NUM
ftr-430	262	8	,	,	PUNCT
ftr-430	262	9	at	at	ADP
ftr-430	262	10	97	97	NUM
ftr-430	262	11	;	;	PUNCT
ftr-430	262	12	avi	avi	NOUN
ftr-430	262	13	-	-	PUNCT
ftr-430	262	14	yonah	yonah	ADJ
ftr-430	262	15	,	,	PUNCT
ftr-430	262	16	supra	supra	ADJ
ftr-430	262	17	note	note	NOUN
ftr-430	262	18	10	10	NUM
ftr-430	262	19	,	,	PUNCT
ftr-430	262	20	at	at	ADP
ftr-430	262	21	1604	1604	NUM
ftr-430	262	22	-	-	SYM
ftr-430	262	23	11	11	NUM
ftr-430	262	24	;	;	PUNCT
ftr-430	262	25	alvin	alvin	PROPN
ftr-430	262	26	c.	c.	PROPN
ftr-430	262	27	warren	warren	PROPN
ftr-430	262	28	,	,	PUNCT
ftr-430	262	29	jr	jr	PROPN
ftr-430	262	30	.	.	PUNCT
ftr-430	262	31	,	,	PUNCT
ftr-430	262	32	income	income	NOUN
ftr-430	262	33	tax	tax	NOUN
ftr-430	262	34	discriminat	discriminat	NOUN
ftr-430	262	35	ion	ion	NOUN
ftr-430	262	36	against	against	ADP
ftr-430	262	37	international	international	PROPN
ftr-430	262	38	commerce	commerce	PROPN
ftr-430	262	39	,	,	PUNCT
ftr-430	262	40	54	54	NUM
ftr-430	262	41	tax	tax	NOUN
ftr-430	262	42	l.	l.	PROPN
ftr-430	262	43	rev	rev	PROPN
ftr-430	262	44	.	.	PROPN
ftr-430	262	45	131	131	NUM
ftr-430	262	46	,	,	PUNCT
ftr-430	262	47	136	136	NUM
ftr-430	262	48	,	,	PUNCT
ftr-430	262	49	159	159	NUM
ftr-430	262	50	-	-	SYM
ftr-430	262	51	60	60	NUM
ftr-430	262	52	,	,	PUNCT
ftr-430	262	53	162	162	NUM
ftr-430	262	54	-	-	SYM
ftr-430	262	55	63	63	NUM
ftr-430	262	56	(	(	PUNCT
ftr-430	262	57	2001	2001	NUM
ftr-430	262	58	)	)	PUNCT
ftr-430	262	59	.	.	PUNCT
ftr-430	263	1	this	this	DET
ftr-430	263	2	cont	cont	NOUN
ftr-430	263	3	roversy	roversy	ADV
ftr-430	263	4	,	,	PUNCT
ftr-430	263	5	however	however	ADV
ftr-430	263	6	,	,	PUNCT
ftr-430	263	7	centers	center	NOUN
ftr-430	263	8	primarily	primarily	ADV
ftr-430	263	9	on	on	ADP
ftr-430	263	10	the	the	DET
ftr-430	263	11	issue	issue	NOUN
ftr-430	263	12	of	of	ADP
ftr-430	263	13	which	which	PRON
ftr-430	263	14	of	of	ADP
ftr-430	263	15	the	the	DET
ftr-430	263	16	two	two	NUM
ftr-430	263	17	approaches	approach	NOUN
ftr-430	263	18	–	–	PUNCT
ftr-430	263	19	an	an	DET
ftr-430	263	20	exemption	exemption	NOUN
ftr-430	263	21	system	system	NOUN
ftr-430	263	22	or	or	CCONJ
ftr-430	263	23	a	a	DET
ftr-430	263	24	system	system	NOUN
ftr-430	263	25	of	of	ADP
ftr-430	263	26	worldwide	worldwide	ADJ
ftr-430	263	27	taxation	taxation	NOUN
ftr-430	263	28	–	–	PUNCT
ftr-430	263	29	will	will	AUX
ftr-430	263	30	maximize	maximize	VERB
ftr-430	263	31	aggregate	aggregate	VERB
ftr-430	263	32	worldwide	worldwide	ADJ
ftr-430	263	33	income	income	NOUN
ftr-430	263	34	.	.	PUNCT
ftr-430	264	1	see	see	VERB
ftr-430	264	2	generally	generally	ADV
ftr-430	264	3	altshuler	altshuler	NOUN
ftr-430	264	4	,	,	PUNCT
ftr-430	264	5	supra	supra	PROPN
ftr-430	264	6	;	;	PUNCT
ftr-430	264	7	graetz	graetz	PROPN
ftr-430	264	8	,	,	PUNCT
ftr-430	264	9	supra	supra	PROPN
ftr-430	264	10	note	note	NOUN
ftr-430	264	11	4	4	NUM
ftr-430	264	12	,	,	PUNCT
ftr-430	264	13	at	at	ADP
ftr-430	264	14	282	282	NUM
ftr-430	264	15	-	-	SYM
ftr-430	264	16	94	94	NUM
ftr-430	264	17	;	;	PUNCT
ftr-430	264	18	rousslang	rousslang	NOUN
ftr-430	264	19	,	,	PUNCT
ftr-430	264	20	supra	supra	NOUN
ftr-430	264	21	.	.	PUNCT
ftr-430	265	1	thus	thus	ADV
ftr-430	265	2	,	,	PUNCT
ftr-430	265	3	it	it	PRON
ftr-430	265	4	has	have	VERB
ftr-430	265	5	little	little	ADJ
ftr-430	265	6	relevance	relevance	NOUN
ftr-430	265	7	to	to	ADP
ftr-430	265	8	the	the	DET
ftr-430	265	9	subject	subject	ADJ
ftr-430	265	10	matter	matter	NOUN
ftr-430	265	11	of	of	ADP
ftr-430	265	12	this	this	DET
ftr-430	265	13	article	article	NOUN
ftr-430	265	14	,	,	PUNCT
ftr-430	265	15	which	which	PRON
ftr-430	265	16	is	be	AUX
ftr-430	265	17	an	an	DET
ftr-430	265	18	inquiry	inquiry	NOUN
ftr-430	265	19	into	into	ADP
ftr-430	265	20	how	how	SCONJ
ftr-430	265	21	fairness	fairness	NOUN
ftr-430	265	22	considerations	consideration	NOUN
ftr-430	265	23	affect	affect	VERB
ftr-430	265	24	the	the	DET
ftr-430	265	25	selection	selection	NOUN
ftr-430	265	26	of	of	ADP
ftr-430	265	27	a	a	DET
ftr-430	265	28	method	method	NOUN
ftr-430	265	29	for	for	ADP
ftr-430	265	30	taxing	tax	VERB
ftr-430	265	31	foreign	foreign	ADJ
ftr-430	265	32	-	-	PUNCT
ftr-430	265	33	source	source	NOUN
ftr-430	265	34	income	income	NOUN
ftr-430	265	35	.	.	PUNCT
ftr-430	266	1	with	with	ADP
ftr-430	266	2	respect	respect	NOUN
ftr-430	266	3	to	to	ADP
ftr-430	266	4	whether	whether	SCONJ
ftr-430	266	5	there	there	PRON
ftr-430	266	6	would	would	AUX
ftr-430	266	7	be	be	AUX
ftr-430	266	8	a	a	DET
ftr-430	266	9	substantial	substantial	ADJ
ftr-430	266	10	simplification	simplification	NOUN
ftr-430	266	11	gain	gain	NOUN
ftr-430	266	12	from	from	ADP
ftr-430	266	13	the	the	DET
ftr-430	266	14	united	united	PROPN
ftr-430	266	15	states	states	PROPN
ftr-430	266	16	replacing	replace	VERB
ftr-430	266	17	its	its	PRON
ftr-430	266	18	current	current	ADJ
ftr-430	266	19	worldwide	worldwide	ADJ
ftr-430	266	20	taxation	taxation	NOUN
ftr-430	266	21	system	system	NOUN
ftr-430	266	22	with	with	ADP
ftr-430	266	23	an	an	DET
ftr-430	266	24	exemption	exemption	NOUN
ftr-430	266	25	system	system	NOUN
ftr-430	266	26	,	,	PUNCT
ftr-430	266	27	see	see	VERB
ftr-430	266	28	graetz	graetz	NOUN
ftr-430	266	29	,	,	PUNCT
ftr-430	266	30	supra	supra	PROPN
ftr-430	266	31	note	note	NOUN
ftr-430	266	32	4	4	NUM
ftr-430	266	33	,	,	PUNCT
ftr-430	266	34	at	at	ADP
ftr-430	266	35	330	330	NUM
ftr-430	266	36	-	-	SYM
ftr-430	266	37	31	31	NUM
ftr-430	266	38	;	;	PUNCT
ftr-430	266	39	charles	charles	PROPN
ftr-430	266	40	i.	i.	PROPN
ftr-430	266	41	kingson	kingson	PROPN
ftr-430	266	42	,	,	PUNCT
ftr-430	266	43	the	the	DET
ftr-430	266	44	foreign	foreign	ADJ
ftr-430	266	45	tax	tax	NOUN
ftr-430	266	46	credit	credit	NOUN
ftr-430	266	47	and	and	CCONJ
ftr-430	266	48	its	its	PRON
ftr-430	266	49	critics	critic	NOUN
ftr-430	266	50	,	,	PUNCT
ftr-430	266	51	9	9	NUM
ftr-430	266	52	am	am	NOUN
ftr-430	266	53	.	.	PUNCT
ftr-430	267	1	j.	j.	PROPN
ftr-430	267	2	tax	tax	PROPN
ftr-430	267	3	pol’y	pol’y	NOUN
ftr-430	267	4	1	1	NUM
ftr-430	267	5	,	,	PUNCT
ftr-430	267	6	52	52	NUM
ftr-430	267	7	-	-	SYM
ftr-430	267	8	55	55	NUM
ftr-430	267	9	(	(	PUNCT
ftr-430	267	10	1991	1991	NUM
ftr-430	267	11	)	)	PUNCT
ftr-430	267	12	;	;	PUNCT
ftr-430	267	13	peter	peter	PROPN
ftr-430	267	14	r.	r.	PROPN
ftr-430	267	15	merrill	merrill	PROPN
ftr-430	267	16	,	,	PUNCT
ftr-430	267	17	international	international	ADJ
ftr-430	267	18	tax	tax	NOUN
ftr-430	267	19	and	and	CCONJ
ftr-430	267	20	competitiveness	competitiveness	NOUN
ftr-430	267	21	aspects	aspect	NOUN
ftr-430	267	22	of	of	ADP
ftr-430	267	23	fundamental	fundamental	ADJ
ftr-430	267	24	tax	tax	NOUN
ftr-430	267	25	reform	reform	NOUN
ftr-430	267	26	,	,	PUNCT
ftr-430	267	27	in	in	ADP
ftr-430	267	28	borderline	borderline	NOUN
ftr-430	267	29	case	case	NOUN
ftr-430	267	30	87	87	NUM
ftr-430	267	31	,	,	PUNCT
ftr-430	267	32	103	103	NUM
ftr-430	267	33	(	(	PUNCT
ftr-430	267	34	james	james	PROPN
ftr-430	267	35	m.	m.	PROPN
ftr-430	267	36	poterba	poterba	PROPN
ftr-430	267	37	ed	ed	PROPN
ftr-430	267	38	.	.	PROPN
ftr-430	267	39	,	,	PUNCT
ftr-430	267	40	1997	1997	NUM
ftr-430	267	41	)	)	PUNCT
ftr-430	267	42	;	;	PUNCT
ftr-430	267	43	david	david	PROPN
ftr-430	267	44	r.	r.	PROPN
ftr-430	267	45	tillinghast	tillinghast	PROPN
ftr-430	267	46	,	,	PUNCT
ftr-430	267	47	international	international	ADJ
ftr-430	267	48	tax	tax	NOUN
ftr-430	267	49	simplification	simplification	NOUN
ftr-430	267	50	,	,	PUNCT
ftr-430	267	51	8	8	NUM
ftr-430	267	52	am	am	NOUN
ftr-430	267	53	.	.	PUNCT
ftr-430	268	1	j.	j.	PROPN
ftr-430	268	2	tax	tax	PROPN
ftr-430	268	3	pol’y	pol’y	NOUN
ftr-430	268	4	187	187	NUM
ftr-430	268	5	,	,	PUNCT
ftr-430	268	6	209	209	NUM
ftr-430	268	7	-	-	SYM
ftr-430	268	8	12	12	NUM
ftr-430	268	9	(	(	PUNCT
ftr-430	268	10	1990	1990	NUM
ftr-430	268	11	)	)	PUNCT
ftr-430	268	12	.	.	PUNCT
ftr-430	269	1	when	when	SCONJ
ftr-430	269	2	ability	ability	NOUN
ftr-430	269	3	-	-	PUNCT
ftr-430	269	4	to	to	ADP
ftr-430	269	5	-	-	PUNCT
ftr-430	269	6	pay	pay	NOUN
ftr-430	269	7	must	must	AUX
ftr-430	269	8	yield	yield	VERB
ftr-430	269	9	to	to	ADP
ftr-430	269	10	other	other	ADJ
ftr-430	269	11	considerations,14	considerations,14	ADV
ftr-430	269	12	but	but	CCONJ
ftr-430	269	13	it	it	PRON
ftr-430	269	14	is	be	AUX
ftr-430	269	15	usually	usually	ADV
ftr-430	269	16	given	give	VERB
ftr-430	269	17	2001	2001	NUM
ftr-430	269	18	]	]	PUNCT
ftr-430	269	19	fairness	fairness	NOUN
ftr-430	269	20	in	in	ADP
ftr-430	269	21	international	international	ADJ
ftr-430	269	22	taxation	taxation	NOUN
ftr-430	269	23	309	309	NUM
ftr-430	269	24	15	15	NUM
ftr-430	269	25	.	.	PUNCT
ftr-430	270	1	see	see	VERB
ftr-430	270	2	,	,	PUNCT
ftr-430	270	3	e.g.	e.g.	ADV
ftr-430	270	4	,	,	PUNCT
ftr-430	270	5	1	1	NUM
ftr-430	270	6	u.s	u.s	PROPN
ftr-430	270	7	.	.	PROPN
ftr-430	270	8	treas	treas	PROPN
ftr-430	270	9	.	.	PUNCT
ftr-430	271	1	dep’t	dep’t	PROPN
ftr-430	271	2	,	,	PUNCT
ftr-430	271	3	tax	tax	NOUN
ftr-430	271	4	reform	reform	NOUN
ftr-430	271	5	,	,	PUNCT
ftr-430	271	6	supra	supra	PROPN
ftr-430	271	7	note	note	NOUN
ftr-430	271	8	1	1	NUM
ftr-430	271	9	,	,	PUNCT
ftr-430	271	10	at	at	ADP
ftr-430	271	11	25	25	NUM
ftr-430	271	12	-	-	SYM
ftr-430	271	13	26	26	NUM
ftr-430	271	14	;	;	PUNCT
ftr-430	271	15	sneed	sneed	PROPN
ftr-430	271	16	,	,	PUNCT
ftr-430	271	17	supra	supra	PROPN
ftr-430	271	18	note	note	PROPN
ftr-430	271	19	13	13	NUM
ftr-430	271	20	,	,	PUNCT
ftr-430	271	21	at	at	ADP
ftr-430	271	22	579	579	NUM
ftr-430	271	23	-	-	SYM
ftr-430	271	24	80	80	NUM
ftr-430	271	25	,	,	PUNCT
ftr-430	271	26	601	601	NUM
ftr-430	271	27	-	-	NUM
ftr-430	271	28	02	02	NUM
ftr-430	271	29	;	;	PUNCT
ftr-430	271	30	see	see	VERB
ftr-430	271	31	also	also	ADV
ftr-430	271	32	mcmahon	mcmahon	PROPN
ftr-430	271	33	&	&	CCONJ
ftr-430	271	34	abreu	abreu	PROPN
ftr-430	271	35	,	,	PUNCT
ftr-430	271	36	supra	supra	PROPN
ftr-430	271	37	note	note	NOUN
ftr-430	271	38	13	13	NUM
ftr-430	271	39	,	,	PUNCT
ftr-430	271	40	at	at	ADP
ftr-430	271	41	65	65	NUM
ftr-430	271	42	-	-	SYM
ftr-430	271	43	71	71	NUM
ftr-430	271	44	.	.	PUNCT
ftr-430	272	1	16	16	NUM
ftr-430	272	2	.	.	PUNCT
ftr-430	273	1	see	see	VERB
ftr-430	273	2	generally	generally	ADV
ftr-430	273	3	staff	staff	NOUN
ftr-430	273	4	of	of	ADP
ftr-430	273	5	joint	joint	ADJ
ftr-430	273	6	comm	comm	NOUN
ftr-430	273	7	.	.	PUNCT
ftr-430	274	1	on	on	ADP
ftr-430	274	2	taxation	taxation	NOUN
ftr-430	274	3	,	,	PUNCT
ftr-430	274	4	98th	98th	ADJ
ftr-430	274	5	cong	cong	NOUN
ftr-430	274	6	.	.	PROPN
ftr-430	274	7	,	,	PUNCT
ftr-430	274	8	2d	2d	NUM
ftr-430	274	9	sess	sess	NOUN
ftr-430	274	10	.	.	PUNCT
ftr-430	275	1	,	,	PUNCT
ftr-430	275	2	general	general	ADJ
ftr-430	275	3	explanation	explanation	NOUN
ftr-430	275	4	of	of	ADP
ftr-430	275	5	the	the	DET
ftr-430	275	6	revenue	revenue	NOUN
ftr-430	275	7	provisions	provision	NOUN
ftr-430	275	8	of	of	ADP
ftr-430	275	9	the	the	DET
ftr-430	275	10	deficit	deficit	NOUN
ftr-430	275	11	reduction	reduction	NOUN
ftr-430	275	12	act	act	NOUN
ftr-430	275	13	of	of	ADP
ftr-430	275	14	1984	1984	NUM
ftr-430	275	15	,	,	PUNCT
ftr-430	275	16	at	at	ADP
ftr-430	275	17	463	463	NUM
ftr-430	275	18	-	-	SYM
ftr-430	275	19	65	65	NUM
ftr-430	275	20	(	(	PUNCT
ftr-430	275	21	comm	comm	NOUN
ftr-430	275	22	.	.	PUNCT
ftr-430	276	1	print	print	NOUN
ftr-430	276	2	1984	1984	NUM
ftr-430	276	3	)	)	PUNCT
ftr-430	277	1	;	;	PUNCT
ftr-430	277	2	report	report	VERB
ftr-430	277	3	on	on	ADP
ftr-430	277	4	double	double	ADJ
ftr-430	277	5	taxation	taxation	NOUN
ftr-430	277	6	,	,	PUNCT
ftr-430	277	7	league	league	NOUN
ftr-430	277	8	of	of	ADP
ftr-430	277	9	nations	nations	PROPN
ftr-430	277	10	doc	doc	PROPN
ftr-430	277	11	.	.	PROPN
ftr-430	277	12	e.f.s	e.f.s	PROPN
ftr-430	277	13	.	.	PUNCT
ftr-430	278	1	73.f.19	73.f.19	NUM
ftr-430	278	2	,	,	PUNCT
ftr-430	278	3	at	at	ADP
ftr-430	278	4	18	18	NUM
ftr-430	278	5	-	-	SYM
ftr-430	278	6	20	20	NUM
ftr-430	278	7	(	(	PUNCT
ftr-430	278	8	1923	1923	NUM
ftr-430	278	9	)	)	PUNCT
ftr-430	278	10	,	,	PUNCT
ftr-430	278	11	in	in	ADP
ftr-430	278	12	4	4	NUM
ftr-430	278	13	staff	staff	NOUN
ftr-430	278	14	of	of	ADP
ftr-430	278	15	joint	joint	ADJ
ftr-430	278	16	comm	comm	NOUN
ftr-430	278	17	.	.	PUNCT
ftr-430	279	1	on	on	ADP
ftr-430	279	2	taxation	taxation	NOUN
ftr-430	279	3	,	,	PUNCT
ftr-430	279	4	legislative	legislative	ADJ
ftr-430	279	5	history	history	NOUN
ftr-430	279	6	of	of	ADP
ftr-430	279	7	united	united	PROPN
ftr-430	279	8	states	states	PROPN
ftr-430	279	9	tax	tax	NOUN
ftr-430	279	10	conventions	convention	NOUN
ftr-430	279	11	4003	4003	NUM
ftr-430	279	12	,	,	PUNCT
ftr-430	279	13	4022	4022	NUM
ftr-430	279	14	-	-	SYM
ftr-430	279	15	24	24	NUM
ftr-430	279	16	(	(	PUNCT
ftr-430	279	17	1962	1962	NUM
ftr-430	279	18	)	)	PUNCT
ftr-430	279	19	;	;	PUNCT
ftr-430	279	20	brian	brian	PROPN
ftr-430	279	21	j.	j.	PROPN
ftr-430	279	22	arnold	arnold	PROPN
ftr-430	279	23	&	&	CCONJ
ftr-430	279	24	michael	michael	PROPN
ftr-430	279	25	j.	j.	PROPN
ftr-430	279	26	mcintyre	mcintyre	PROPN
ftr-430	279	27	,	,	PUNCT
ftr-430	279	28	international	international	ADJ
ftr-430	279	29	tax	tax	NOUN
ftr-430	279	30	primer	primer	NOUN
ftr-430	279	31	21	21	NUM
ftr-430	279	32	(	(	PUNCT
ftr-430	279	33	1995	1995	NUM
ftr-430	279	34	)	)	PUNCT
ftr-430	279	35	;	;	PUNCT
ftr-430	279	36	hugh	hugh	PROPN
ftr-430	279	37	j.	j.	PROPN
ftr-430	279	38	ault	ault	PROPN
ftr-430	279	39	,	,	PUNCT
ftr-430	279	40	comparative	comparative	ADJ
ftr-430	279	41	income	income	NOUN
ftr-430	279	42	taxation	taxation	NOUN
ftr-430	279	43	:	:	PUNCT
ftr-430	279	44	a	a	DET
ftr-430	279	45	structural	structural	ADJ
ftr-430	279	46	analysis	analysis	NOUN
ftr-430	279	47	368	368	NUM
ftr-430	279	48	(	(	PUNCT
ftr-430	279	49	1997	1997	NUM
ftr-430	279	50	)	)	PUNCT
ftr-430	279	51	;	;	PUNCT
ftr-430	279	52	harris	harris	PROPN
ftr-430	279	53	,	,	PUNCT
ftr-430	279	54	supra	supra	PROPN
ftr-430	279	55	note	note	PROPN
ftr-430	279	56	3	3	NUM
ftr-430	279	57	,	,	PUNCT
ftr-430	279	58	at	at	ADP
ftr-430	279	59	11	11	NUM
ftr-430	279	60	-	-	SYM
ftr-430	279	61	12	12	NUM
ftr-430	279	62	,	,	PUNCT
ftr-430	279	63	478	478	NUM
ftr-430	279	64	.	.	NOUN
ftr-430	279	65	17	17	NUM
ftr-430	279	66	.	.	PUNCT
ftr-430	280	1	see	see	VERB
ftr-430	280	2	irc	irc	ADV
ftr-430	280	3	§	§	PROPN
ftr-430	280	4	7701(a)(4	7701(a)(4	NOUN
ftr-430	280	5	)	)	PUNCT
ftr-430	280	6	,	,	PUNCT
ftr-430	280	7	(	(	PUNCT
ftr-430	280	8	b	b	NOUN
ftr-430	280	9	)	)	PUNCT
ftr-430	280	10	.	.	PUNCT
ftr-430	281	1	18	18	NUM
ftr-430	281	2	.	.	X
ftr-430	281	3	for	for	ADP
ftr-430	281	4	example	example	NOUN
ftr-430	281	5	,	,	PUNCT
ftr-430	281	6	one	one	PRON
ftr-430	281	7	can	can	AUX
ftr-430	281	8	entertain	entertain	VERB
ftr-430	281	9	good	good	ADJ
ftr-430	281	10	faith	faith	NOUN
ftr-430	281	11	doubts	doubt	VERB
ftr-430	281	12	about	about	ADP
ftr-430	281	13	whether	whether	SCONJ
ftr-430	281	14	an	an	DET
ftr-430	281	15	individual	individual	NOUN
ftr-430	281	16	who	who	PRON
ftr-430	281	17	is	be	AUX
ftr-430	281	18	present	present	ADJ
ftr-430	281	19	in	in	ADP
ftr-430	281	20	the	the	DET
ftr-430	281	21	united	united	PROPN
ftr-430	281	22	states	states	PROPN
ftr-430	281	23	for	for	ADP
ftr-430	281	24	183	183	NUM
ftr-430	281	25	days	day	NOUN
ftr-430	281	26	in	in	ADP
ftr-430	281	27	one	one	NUM
ftr-430	281	28	year	year	NOUN
ftr-430	281	29	,	,	PUNCT
ftr-430	281	30	but	but	CCONJ
ftr-430	281	31	is	be	AUX
ftr-430	281	32	never	never	ADV
ftr-430	281	33	in	in	ADP
ftr-430	281	34	the	the	DET
ftr-430	281	35	united	united	PROPN
ftr-430	281	36	states	states	PROPN
ftr-430	281	37	during	during	ADP
ftr-430	281	38	any	any	DET
ftr-430	281	39	other	other	ADJ
ftr-430	281	40	year	year	NOUN
ftr-430	281	41	and	and	CCONJ
ftr-430	281	42	has	have	VERB
ftr-430	281	43	no	no	DET
ftr-430	281	44	ongoing	ongoing	ADJ
ftr-430	281	45	u.s	u.s	PROPN
ftr-430	281	46	.	.	PROPN
ftr-430	281	47	ties	tie	NOUN
ftr-430	281	48	,	,	PUNCT
ftr-430	281	49	is	be	AUX
ftr-430	281	50	properly	properly	ADV
ftr-430	281	51	treated	treat	VERB
ftr-430	281	52	by	by	ADP
ftr-430	281	53	irc	irc	PROPN
ftr-430	281	54	§	§	PROPN
ftr-430	281	55	7701(b)(3	7701(b)(3	NOUN
ftr-430	281	56	)	)	PUNCT
ftr-430	281	57	as	as	ADP
ftr-430	281	58	a	a	DET
ftr-430	281	59	u.s	u.s	PROPN
ftr-430	281	60	.	.	PROPN
ftr-430	281	61	tax	tax	NOUN
ftr-430	281	62	resident	resident	NOUN
ftr-430	281	63	for	for	ADP
ftr-430	281	64	the	the	DET
ftr-430	281	65	single	single	ADJ
ftr-430	281	66	year	year	NOUN
ftr-430	281	67	during	during	ADP
ftr-430	281	68	which	which	PRON
ftr-430	281	69	she	she	PRON
ftr-430	281	70	was	be	AUX
ftr-430	281	71	physically	physically	ADV
ftr-430	281	72	present	present	ADJ
ftr-430	281	73	in	in	ADP
ftr-430	281	74	the	the	DET
ftr-430	281	75	united	united	PROPN
ftr-430	281	76	states	states	PROPN
ftr-430	281	77	.	.	PUNCT
ftr-430	282	1	objections	objection	NOUN
ftr-430	282	2	can	can	AUX
ftr-430	282	3	also	also	ADV
ftr-430	282	4	be	be	AUX
ftr-430	282	5	raised	raise	VERB
ftr-430	282	6	to	to	ADP
ftr-430	282	7	treating	treat	VERB
ftr-430	282	8	u.s	u.s	PROPN
ftr-430	282	9	.	.	PROPN
ftr-430	282	10	citizens	citizen	NOUN
ftr-430	282	11	as	as	ADP
ftr-430	282	12	residents	resident	NOUN
ftr-430	282	13	when	when	SCONJ
ftr-430	282	14	they	they	PRON
ftr-430	282	15	have	have	AUX
ftr-430	282	16	not	not	PART
ftr-430	282	17	recently	recently	ADV
ftr-430	282	18	lived	live	VERB
ftr-430	282	19	in	in	ADP
ftr-430	282	20	the	the	DET
ftr-430	282	21	united	united	PROPN
ftr-430	282	22	states	states	PROPN
ftr-430	282	23	.	.	PUNCT
ftr-430	283	1	see	see	VERB
ftr-430	283	2	pamela	pamela	PROPN
ftr-430	283	3	b.	b.	PROPN
ftr-430	283	4	gann	gann	PROPN
ftr-430	283	5	,	,	PUNCT
ftr-430	283	6	the	the	DET
ftr-430	283	7	concept	concept	NOUN
ftr-430	283	8	of	of	ADP
ftr-430	283	9	an	an	DET
ftr-430	283	10	independent	independent	ADJ
ftr-430	283	11	treaty	treaty	NOUN
ftr-430	283	12	foreign	foreign	ADJ
ftr-430	283	13	tax	tax	NOUN
ftr-430	283	14	credit	credit	NOUN
ftr-430	283	15	,	,	PUNCT
ftr-430	283	16	38	38	NUM
ftr-430	283	17	tax	tax	NOUN
ftr-430	283	18	l.	l.	PROPN
ftr-430	283	19	rev	rev	PROPN
ftr-430	283	20	.	.	PROPN
ftr-430	283	21	1	1	NUM
ftr-430	283	22	,	,	PUNCT
ftr-430	283	23	58	58	NUM
ftr-430	283	24	-	-	SYM
ftr-430	283	25	69	69	NUM
ftr-430	283	26	(	(	PUNCT
ftr-430	283	27	1982	1982	NUM
ftr-430	283	28	)	)	PUNCT
ftr-430	283	29	;	;	PUNCT
ftr-430	283	30	see	see	VERB
ftr-430	283	31	also	also	ADV
ftr-430	283	32	harris	harris	PROPN
ftr-430	283	33	,	,	PUNCT
ftr-430	283	34	supra	supra	PROPN
ftr-430	283	35	note	note	PROPN
ftr-430	283	36	3	3	NUM
ftr-430	283	37	,	,	PUNCT
ftr-430	283	38	at	at	ADP
ftr-430	283	39	478	478	NUM
ftr-430	283	40	.	.	PUNCT
ftr-430	284	1	the	the	DET
ftr-430	284	2	right	right	NOUN
ftr-430	284	3	of	of	ADP
ftr-430	284	4	return	return	NOUN
ftr-430	284	5	to	to	ADP
ftr-430	284	6	the	the	DET
ftr-430	284	7	united	united	PROPN
ftr-430	284	8	states	states	PROPN
ftr-430	284	9	that	that	SCONJ
ftr-430	284	10	inheres	inhere	VERB
ftr-430	284	11	in	in	ADP
ftr-430	284	12	a	a	DET
ftr-430	284	13	long	long	ADJ
ftr-430	284	14	-	-	PUNCT
ftr-430	284	15	term	term	NOUN
ftr-430	284	16	expatriate	expatriate	NOUN
ftr-430	284	17	’s	’s	PART
ftr-430	284	18	retained	retain	VERB
ftr-430	284	19	u.s	u.s	PROPN
ftr-430	284	20	.	.	PROPN
ftr-430	284	21	citizenship	citizenship	NOUN
ftr-430	284	22	is	be	AUX
ftr-430	284	23	,	,	PUNCT
ftr-430	284	24	however	however	ADV
ftr-430	284	25	,	,	PUNCT
ftr-430	284	26	a	a	DET
ftr-430	284	27	valuable	valuable	ADJ
ftr-430	284	28	privilege	privilege	NOUN
ftr-430	284	29	,	,	PUNCT
ftr-430	284	30	see	see	VERB
ftr-430	284	31	,	,	PUNCT
ftr-430	284	32	e.g.	e.g.	ADV
ftr-430	284	33	,	,	PUNCT
ftr-430	284	34	cook	cook	VERB
ftr-430	284	35	v.	v.	PROPN
ftr-430	284	36	tait	tait	PROPN
ftr-430	284	37	,	,	PUNCT
ftr-430	284	38	265	265	NUM
ftr-430	284	39	u.s	u.s	PROPN
ftr-430	284	40	.	.	PROPN
ftr-430	284	41	45	45	NUM
ftr-430	284	42	,	,	PUNCT
ftr-430	284	43	56	56	NUM
ftr-430	284	44	(	(	PUNCT
ftr-430	284	45	1924	1924	NUM
ftr-430	284	46	)	)	PUNCT
ftr-430	284	47	,	,	PUNCT
ftr-430	284	48	and	and	CCONJ
ftr-430	284	49	an	an	DET
ftr-430	284	50	expatriate	expatriate	NOUN
ftr-430	284	51	’s	’s	PART
ftr-430	284	52	decis	decis	NOUN
ftr-430	284	53	ion	ion	NOUN
ftr-430	284	54	not	not	PART
ftr-430	284	55	to	to	PART
ftr-430	284	56	renounce	renounce	VERB
ftr-430	284	57	u.s	u.s	PROPN
ftr-430	284	58	.	.	PROPN
ftr-430	284	59	citizenship	citizenship	NOUN
ftr-430	284	60	can	can	AUX
ftr-430	284	61	be	be	AUX
ftr-430	284	62	seen	see	VERB
ftr-430	284	63	as	as	ADP
ftr-430	284	64	evidence	evidence	NOUN
ftr-430	284	65	that	that	SCONJ
ftr-430	284	66	the	the	DET
ftr-430	284	67	benefits	benefit	NOUN
ftr-430	284	68	of	of	ADP
ftr-430	284	69	citizenship	citizenship	NOUN
ftr-430	284	70	are	be	AUX
ftr-430	284	71	worth	worth	ADJ
ftr-430	284	72	facing	face	VERB
ftr-430	284	73	an	an	DET
ftr-430	284	74	annual	annual	ADJ
ftr-430	284	75	u.s	u.s	PROPN
ftr-430	284	76	.	.	PROPN
ftr-430	284	77	tax	tax	NOUN
ftr-430	284	78	on	on	ADP
ftr-430	284	79	worldwide	worldwide	ADJ
ftr-430	284	80	income	income	NOUN
ftr-430	284	81	.	.	PUNCT
ftr-430	285	1	see	see	VERB
ftr-430	285	2	generally	generally	ADV
ftr-430	285	3	alice	alice	PROPN
ftr-430	285	4	g.	g.	PROPN
ftr-430	285	5	abreu	abreu	PROPN
ftr-430	285	6	,	,	PUNCT
ftr-430	285	7	taxing	tax	VERB
ftr-430	285	8	exits	exit	NOUN
ftr-430	285	9	,	,	PUNCT
ftr-430	285	10	29	29	NUM
ftr-430	285	11	u.c	u.c	PROPN
ftr-430	285	12	.	.	PROPN
ftr-430	286	1	davis	davis	PROPN
ftr-430	286	2	l.	l.	PROPN
ftr-430	286	3	rev	rev	PROPN
ftr-430	286	4	.	.	PROPN
ftr-430	286	5	1087	1087	NUM
ftr-430	286	6	(	(	PUNCT
ftr-430	286	7	1996	1996	NUM
ftr-430	286	8	)	)	PUNCT
ftr-430	286	9	(	(	PUNCT
ftr-430	286	10	arguing	argue	VERB
ftr-430	286	11	against	against	ADP
ftr-430	286	12	proposals	proposal	NOUN
ftr-430	286	13	for	for	ADP
ftr-430	286	14	mark	mark	NOUN
ftr-430	286	15	-	-	PUNCT
ftr-430	286	16	togreat	togreat	NOUN
ftr-430	286	17	weight	weight	NOUN
ftr-430	286	18	in	in	ADP
ftr-430	286	19	the	the	DET
ftr-430	286	20	domestic	domestic	ADJ
ftr-430	286	21	tax	tax	NOUN
ftr-430	286	22	policy	policy	NOUN
ftr-430	286	23	process.15	process.15	NOUN
ftr-430	286	24	there	there	PRON
ftr-430	286	25	is	be	VERB
ftr-430	286	26	no	no	DET
ftr-430	286	27	reason	reason	NOUN
ftr-430	286	28	why	why	SCONJ
ftr-430	286	29	it	it	PRON
ftr-430	286	30	should	should	AUX
ftr-430	286	31	not	not	PART
ftr-430	286	32	receive	receive	VERB
ftr-430	286	33	equal	equal	ADJ
ftr-430	286	34	deference	deference	NOUN
ftr-430	286	35	when	when	SCONJ
ftr-430	286	36	international	international	ADJ
ftr-430	286	37	tax	tax	NOUN
ftr-430	286	38	provisions	provision	NOUN
ftr-430	286	39	are	be	AUX
ftr-430	286	40	being	be	AUX
ftr-430	286	41	scrutinized	scrutinize	VERB
ftr-430	286	42	.	.	PUNCT
ftr-430	287	1	one	one	NUM
ftr-430	287	2	may	may	AUX
ftr-430	287	3	,	,	PUNCT
ftr-430	287	4	of	of	ADP
ftr-430	287	5	course	course	NOUN
ftr-430	287	6	,	,	PUNCT
ftr-430	287	7	dissent	dissent	NOUN
ftr-430	287	8	from	from	ADP
ftr-430	287	9	this	this	DET
ftr-430	287	10	consensus	consensus	NOUN
ftr-430	287	11	and	and	CCONJ
ftr-430	287	12	contend	contend	VERB
ftr-430	287	13	that	that	SCONJ
ftr-430	287	14	the	the	DET
ftr-430	287	15	tax	tax	NOUN
ftr-430	287	16	burden	burden	NOUN
ftr-430	287	17	should	should	AUX
ftr-430	287	18	be	be	AUX
ftr-430	287	19	allocated	allocate	VERB
ftr-430	287	20	on	on	ADP
ftr-430	287	21	some	some	DET
ftr-430	287	22	basis	basis	NOUN
ftr-430	287	23	other	other	ADJ
ftr-430	287	24	than	than	ADP
ftr-430	287	25	ability	ability	NOUN
ftr-430	287	26	-	-	PUNCT
ftr-430	287	27	to	to	ADP
ftr-430	287	28	-	-	PUNCT
ftr-430	287	29	pay	pay	NOUN
ftr-430	287	30	.	.	PUNCT
ftr-430	288	1	nevertheless	nevertheless	ADV
ftr-430	288	2	,	,	PUNCT
ftr-430	288	3	since	since	SCONJ
ftr-430	288	4	ability	ability	NOUN
ftr-430	288	5	-	-	PUNCT
ftr-430	288	6	to	to	ADP
ftr-430	288	7	-	-	PUNCT
ftr-430	288	8	pay	pay	NOUN
ftr-430	288	9	is	be	AUX
ftr-430	288	10	the	the	DET
ftr-430	288	11	prevailing	prevail	VERB
ftr-430	288	12	fairness	fairness	NOUN
ftr-430	288	13	dogma	dogma	NOUN
ftr-430	288	14	under	under	ADP
ftr-430	288	15	our	our	PRON
ftr-430	288	16	current	current	ADJ
ftr-430	288	17	income	income	NOUN
ftr-430	288	18	tax	tax	NOUN
ftr-430	288	19	system	system	NOUN
ftr-430	288	20	,	,	PUNCT
ftr-430	288	21	its	its	PRON
ftr-430	288	22	implications	implication	NOUN
ftr-430	288	23	regarding	regard	VERB
ftr-430	288	24	the	the	DET
ftr-430	288	25	issue	issue	NOUN
ftr-430	288	26	of	of	ADP
ftr-430	288	27	worldwide	worldwide	ADJ
ftr-430	288	28	versus	versus	SCONJ
ftr-430	288	29	territorial	territorial	ADJ
ftr-430	288	30	taxation	taxation	NOUN
ftr-430	288	31	should	should	AUX
ftr-430	288	32	be	be	AUX
ftr-430	288	33	analyzed	analyze	VERB
ftr-430	288	34	even	even	ADV
ftr-430	288	35	if	if	SCONJ
ftr-430	288	36	one	one	PRON
ftr-430	288	37	might	might	AUX
ftr-430	288	38	prefer	prefer	VERB
ftr-430	288	39	a	a	DET
ftr-430	288	40	different	different	ADJ
ftr-430	288	41	doctrinal	doctrinal	ADJ
ftr-430	288	42	approach	approach	NOUN
ftr-430	288	43	.	.	PUNCT
ftr-430	289	1	b.	b.	PROPN
ftr-430	289	2	whose	whose	DET
ftr-430	289	3	abili	abili	NOUN
ftr-430	289	4	ty	ty	NOUN
ftr-430	289	5	-	-	PUNCT
ftr-430	289	6	to	to	AUX
ftr-430	289	7	-	-	PUNCT
ftr-430	289	8	pay	pay	VERB
ftr-430	289	9	?	?	PUNCT
ftr-430	290	1	but	but	CCONJ
ftr-430	290	2	whose	whose	DET
ftr-430	290	3	ability	ability	NOUN
ftr-430	290	4	-	-	PUNCT
ftr-430	290	5	to	to	ADP
ftr-430	290	6	-	-	PUNCT
ftr-430	290	7	pay	pay	NOUN
ftr-430	290	8	is	be	AUX
ftr-430	290	9	relevant	relevant	ADJ
ftr-430	290	10	in	in	ADP
ftr-430	290	11	an	an	DET
ftr-430	290	12	international	international	ADJ
ftr-430	290	13	context	context	NOUN
ftr-430	290	14	?	?	PUNCT
ftr-430	291	1	which	which	PRON
ftr-430	291	2	individuals	individual	NOUN
ftr-430	291	3	should	should	AUX
ftr-430	291	4	be	be	AUX
ftr-430	291	5	included	include	VERB
ftr-430	291	6	in	in	ADP
ftr-430	291	7	the	the	DET
ftr-430	291	8	group	group	NOUN
ftr-430	291	9	that	that	PRON
ftr-430	291	10	bears	bear	VERB
ftr-430	291	11	the	the	DET
ftr-430	291	12	portion	portion	NOUN
ftr-430	291	13	of	of	ADP
ftr-430	291	14	government	government	NOUN
ftr-430	291	15	cost	cost	NOUN
ftr-430	291	16	funded	fund	VERB
ftr-430	291	17	by	by	ADP
ftr-430	291	18	the	the	DET
ftr-430	291	19	individual	individual	ADJ
ftr-430	291	20	income	income	NOUN
ftr-430	291	21	tax	tax	NOUN
ftr-430	291	22	?	?	PUNCT
ftr-430	292	1	certainly	certainly	ADV
ftr-430	292	2	,	,	PUNCT
ftr-430	292	3	individuals	individual	NOUN
ftr-430	292	4	should	should	AUX
ftr-430	292	5	be	be	AUX
ftr-430	292	6	taken	take	VERB
ftr-430	292	7	into	into	ADP
ftr-430	292	8	account	account	NOUN
ftr-430	292	9	if	if	SCONJ
ftr-430	292	10	their	their	PRON
ftr-430	292	11	connection	connection	NOUN
ftr-430	292	12	with	with	ADP
ftr-430	292	13	u.s	u.s	PROPN
ftr-430	292	14	.	.	PROPN
ftr-430	292	15	society	society	NOUN
ftr-430	292	16	is	be	AUX
ftr-430	292	17	so	so	ADV
ftr-430	292	18	substantial	substantial	ADJ
ftr-430	292	19	that	that	SCONJ
ftr-430	292	20	fundamental	fundamental	ADJ
ftr-430	292	21	fairness	fairness	NOUN
ftr-430	292	22	requires	require	VERB
ftr-430	292	23	their	their	PRON
ftr-430	292	24	net	net	ADJ
ftr-430	292	25	incomes	income	NOUN
ftr-430	292	26	to	to	PART
ftr-430	292	27	be	be	AUX
ftr-430	292	28	compared	compare	VERB
ftr-430	292	29	with	with	ADP
ftr-430	292	30	the	the	DET
ftr-430	292	31	net	net	ADJ
ftr-430	292	32	incomes	income	NOUN
ftr-430	292	33	of	of	ADP
ftr-430	292	34	other	other	ADJ
ftr-430	292	35	u.s	u.s	PROPN
ftr-430	292	36	.	.	PROPN
ftr-430	292	37	residents	resident	NOUN
ftr-430	292	38	for	for	ADP
ftr-430	292	39	purposes	purpose	NOUN
ftr-430	292	40	of	of	ADP
ftr-430	292	41	making	make	VERB
ftr-430	292	42	an	an	DET
ftr-430	292	43	equitable	equitable	ADJ
ftr-430	292	44	allocation	allocation	NOUN
ftr-430	292	45	of	of	ADP
ftr-430	292	46	the	the	DET
ftr-430	292	47	tax	tax	NOUN
ftr-430	292	48	burden	burden	NOUN
ftr-430	292	49	under	under	ADP
ftr-430	292	50	an	an	DET
ftr-430	292	51	ability	ability	NOUN
ftr-430	292	52	-	-	PUNCT
ftr-430	292	53	to	to	ADP
ftr-430	292	54	-	-	PUNCT
ftr-430	292	55	pay	pay	VERB
ftr-430	292	56	system.16	system.16	ADJ
ftr-430	292	57	those	those	PRON
ftr-430	292	58	who	who	PRON
ftr-430	292	59	continuously	continuously	ADV
ftr-430	292	60	live	live	VERB
ftr-430	292	61	year	year	NOUN
ftr-430	292	62	-	-	PUNCT
ftr-430	292	63	round	round	NOUN
ftr-430	292	64	in	in	ADP
ftr-430	292	65	the	the	DET
ftr-430	292	66	united	united	PROPN
ftr-430	292	67	states	states	PROPN
ftr-430	292	68	easily	easily	ADV
ftr-430	292	69	satisfy	satisfy	VERB
ftr-430	292	70	this	this	DET
ftr-430	292	71	standard	standard	NOUN
ftr-430	292	72	but	but	CCONJ
ftr-430	292	73	there	there	PRON
ftr-430	292	74	is	be	VERB
ftr-430	292	75	less	less	ADJ
ftr-430	292	76	clarity	clarity	NOUN
ftr-430	292	77	when	when	SCONJ
ftr-430	292	78	the	the	DET
ftr-430	292	79	connection	connection	NOUN
ftr-430	292	80	with	with	ADP
ftr-430	292	81	the	the	DET
ftr-430	292	82	united	united	PROPN
ftr-430	292	83	states	states	PROPN
ftr-430	292	84	is	be	AUX
ftr-430	292	85	less	less	ADV
ftr-430	292	86	extensive	extensive	ADJ
ftr-430	292	87	.	.	PUNCT
ftr-430	293	1	congress	congress	PROPN
ftr-430	293	2	has	have	AUX
ftr-430	293	3	drawn	draw	VERB
ftr-430	293	4	lines	line	NOUN
ftr-430	293	5	to	to	PART
ftr-430	293	6	deal	deal	VERB
ftr-430	293	7	with	with	ADP
ftr-430	293	8	this	this	DET
ftr-430	293	9	issue17	issue17	NOUN
ftr-430	293	10	and	and	CCONJ
ftr-430	293	11	one	one	PRON
ftr-430	293	12	can	can	AUX
ftr-430	293	13	debate	debate	VERB
ftr-430	293	14	whether	whether	SCONJ
ftr-430	293	15	the	the	DET
ftr-430	293	16	lines	line	NOUN
ftr-430	293	17	have	have	AUX
ftr-430	293	18	been	be	AUX
ftr-430	293	19	properly	properly	ADV
ftr-430	293	20	positioned.18	positioned.18	VERB
ftr-430	293	21	that	that	PRON
ftr-430	293	22	dispute	dispute	NOUN
ftr-430	293	23	,	,	PUNCT
ftr-430	294	1	310	310	NUM
ftr-430	294	2	florida	florida	PROPN
ftr-430	294	3	tax	tax	NOUN
ftr-430	294	4	review	review	NOUN
ftr-430	294	5	[	[	X
ftr-430	294	6	vol	vol	NOUN
ftr-430	294	7	.	.	NOUN
ftr-430	294	8	5:4	5:4	NUM
ftr-430	294	9	market	market	NOUN
ftr-430	294	10	taxation	taxation	NOUN
ftr-430	294	11	of	of	ADP
ftr-430	294	12	those	those	PRON
ftr-430	294	13	who	who	PRON
ftr-430	294	14	renounce	renounce	VERB
ftr-430	294	15	u.s	u.s	PROPN
ftr-430	294	16	.	.	PROPN
ftr-430	294	17	citizenship	citizenship	NOUN
ftr-430	294	18	on	on	ADP
ftr-430	294	19	fairness	fairness	NOUN
ftr-430	294	20	,	,	PUNCT
ftr-430	294	21	economic	economic	ADJ
ftr-430	294	22	rationality	rationality	NOUN
ftr-430	294	23	and	and	CCONJ
ftr-430	294	24	complexity	complexity	NOUN
ftr-430	294	25	grounds	ground	NOUN
ftr-430	294	26	as	as	ADV
ftr-430	294	27	well	well	ADV
ftr-430	294	28	as	as	ADP
ftr-430	294	29	on	on	ADP
ftr-430	294	30	considerations	consideration	NOUN
ftr-430	294	31	of	of	ADP
ftr-430	294	32	personal	personal	ADJ
ftr-430	294	33	autonomy	autonomy	NOUN
ftr-430	294	34	and	and	CCONJ
ftr-430	294	35	the	the	DET
ftr-430	294	36	fact	fact	NOUN
ftr-430	294	37	that	that	SCONJ
ftr-430	294	38	citizenship	citizenship	NOUN
ftr-430	294	39	does	do	AUX
ftr-430	294	40	matter	matter	NOUN
ftr-430	294	41	)	)	PUNCT
ftr-430	294	42	;	;	PUNCT
ftr-430	294	43	alice	alice	PROPN
ftr-430	294	44	g.	g.	PROPN
ftr-430	294	45	abreu	abreu	PROPN
ftr-430	294	46	,	,	PUNCT
ftr-430	294	47	the	the	DET
ftr-430	294	48	difference	difference	NOUN
ftr-430	294	49	between	between	ADP
ftr-430	294	50	expatriates	expatriate	NOUN
ftr-430	294	51	and	and	CCONJ
ftr-430	294	52	mrs	mrs	PROPN
ftr-430	294	53	.	.	PROPN
ftr-430	294	54	gregory	gregory	PROPN
ftr-430	294	55	:	:	PUNCT
ftr-430	294	56	citizenship	citizenship	NOUN
ftr-430	294	57	can	can	AUX
ftr-430	294	58	matter	matter	VERB
ftr-430	294	59	,	,	PUNCT
ftr-430	294	60	67	67	NUM
ftr-430	294	61	tax	tax	NOUN
ftr-430	294	62	notes	note	NOUN
ftr-430	294	63	692	692	NUM
ftr-430	294	64	,	,	PUNCT
ftr-430	294	65	695	695	NUM
ftr-430	294	66	(	(	PUNCT
ftr-430	294	67	1995	1995	NUM
ftr-430	294	68	)	)	PUNCT
ftr-430	294	69	.	.	PUNCT
ftr-430	295	1	but	but	CCONJ
ftr-430	295	2	see	see	VERB
ftr-430	295	3	jeffrey	jeffrey	PROPN
ftr-430	295	4	m.	m.	PROPN
ftr-430	295	5	colon	colon	PROPN
ftr-430	295	6	,	,	PUNCT
ftr-430	295	7	changing	change	VERB
ftr-430	295	8	u.s	u.s	PROPN
ftr-430	295	9	.	.	PROPN
ftr-430	295	10	tax	tax	NOUN
ftr-430	295	11	jurisdiction	jurisdiction	NOUN
ftr-430	295	12	:	:	PUNCT
ftr-430	295	13	expatriates	expatriate	NOUN
ftr-430	295	14	,	,	PUNCT
ftr-430	295	15	immigrants	immigrant	NOUN
ftr-430	295	16	,	,	PUNCT
ftr-430	295	17	and	and	CCONJ
ftr-430	295	18	the	the	DET
ftr-430	295	19	need	need	NOUN
ftr-430	295	20	for	for	ADP
ftr-430	295	21	a	a	DET
ftr-430	295	22	coherent	coherent	ADJ
ftr-430	295	23	tax	tax	NOUN
ftr-430	295	24	policy	policy	NOUN
ftr-430	295	25	,	,	PUNCT
ftr-430	295	26	34	34	NUM
ftr-430	295	27	san	san	PROPN
ftr-430	295	28	diego	diego	PROPN
ftr-430	295	29	l.	l.	PROPN
ftr-430	295	30	rev	rev	PROPN
ftr-430	295	31	.	.	PROPN
ftr-430	295	32	1	1	NUM
ftr-430	295	33	(	(	PUNCT
ftr-430	295	34	1996	1996	NUM
ftr-430	295	35	)	)	PUNCT
ftr-430	295	36	(	(	PUNCT
ftr-430	295	37	arguing	argue	VERB
ftr-430	295	38	that	that	SCONJ
ftr-430	295	39	a	a	DET
ftr-430	295	40	mark	mark	NOUN
ftr-430	295	41	-	-	PUNCT
ftr-430	295	42	to	to	ADP
ftr-430	295	43	-	-	PUNCT
ftr-430	295	44	market	market	NOUN
ftr-430	295	45	taxing	tax	VERB
ftr-430	295	46	regime	regime	NOUN
ftr-430	295	47	for	for	ADP
ftr-430	295	48	persons	person	NOUN
ftr-430	295	49	and	and	CCONJ
ftr-430	295	50	property	property	NOUN
ftr-430	295	51	that	that	PRON
ftr-430	295	52	enter	enter	VERB
ftr-430	295	53	or	or	CCONJ
ftr-430	295	54	leave	leave	VERB
ftr-430	295	55	u.s	u.s	PROPN
ftr-430	295	56	.	.	PROPN
ftr-430	295	57	residence	residence	NOUN
ftr-430	295	58	taxation	taxation	PROPN
ftr-430	295	59	or	or	CCONJ
ftr-430	295	60	u.s	u.s	PROPN
ftr-430	295	61	.	.	PROPN
ftr-430	295	62	trade	trade	PROPN
ftr-430	295	63	or	or	CCONJ
ftr-430	295	64	business	business	NOUN
ftr-430	295	65	taxation	taxation	NOUN
ftr-430	295	66	would	would	AUX
ftr-430	295	67	better	well	ADV
ftr-430	295	68	reflect	reflect	VERB
ftr-430	295	69	the	the	DET
ftr-430	295	70	ability	ability	NOUN
ftr-430	295	71	-	-	PUNCT
ftr-430	295	72	to	to	ADP
ftr-430	295	73	-	-	PUNCT
ftr-430	295	74	pay	pay	VERB
ftr-430	295	75	norm	norm	NOUN
ftr-430	295	76	because	because	SCONJ
ftr-430	295	77	it	it	PRON
ftr-430	295	78	includes	include	VERB
ftr-430	295	79	all	all	DET
ftr-430	295	80	changes	change	NOUN
ftr-430	295	81	in	in	ADP
ftr-430	295	82	a	a	DET
ftr-430	295	83	citizen	citizen	NOUN
ftr-430	295	84	’s	’s	PART
ftr-430	295	85	net	net	ADJ
ftr-430	295	86	wealth	wealth	NOUN
ftr-430	295	87	in	in	ADP
ftr-430	295	88	the	the	DET
ftr-430	295	89	income	income	NOUN
ftr-430	295	90	tax	tax	NOUN
ftr-430	295	91	base	base	NOUN
ftr-430	295	92	)	)	PUNCT
ftr-430	295	93	.	.	PUNCT
ftr-430	296	1	such	such	ADJ
ftr-430	296	2	questions	question	NOUN
ftr-430	296	3	of	of	ADP
ftr-430	296	4	whether	whether	SCONJ
ftr-430	296	5	the	the	DET
ftr-430	296	6	u.s	u.s	PROPN
ftr-430	296	7	.	.	PROPN
ftr-430	296	8	residency	residency	NOUN
ftr-430	296	9	rules	rule	NOUN
ftr-430	296	10	are	be	AUX
ftr-430	296	11	overly	overly	ADV
ftr-430	296	12	aggressive	aggressive	ADJ
ftr-430	296	13	at	at	ADP
ftr-430	296	14	the	the	DET
ftr-430	296	15	margins	margin	NOUN
ftr-430	296	16	should	should	AUX
ftr-430	296	17	not	not	PART
ftr-430	296	18	,	,	PUNCT
ftr-430	296	19	however	however	ADV
ftr-430	296	20	,	,	PUNCT
ftr-430	296	21	obscure	obscure	VERB
ftr-430	296	22	the	the	DET
ftr-430	296	23	fact	fact	NOUN
ftr-430	296	24	that	that	SCONJ
ftr-430	296	25	most	most	ADJ
ftr-430	296	26	individual	individual	ADJ
ftr-430	296	27	taxpayers	taxpayer	NOUN
ftr-430	296	28	who	who	PRON
ftr-430	296	29	are	be	AUX
ftr-430	296	30	treated	treat	VERB
ftr-430	296	31	as	as	ADP
ftr-430	296	32	u.s	u.s	PROPN
ftr-430	296	33	.	.	PROPN
ftr-430	296	34	tax	tax	NOUN
ftr-430	296	35	residents	resident	NOUN
ftr-430	296	36	have	have	AUX
ftr-430	296	37	sufficient	sufficient	ADJ
ftr-430	296	38	u.s	u.s	PROPN
ftr-430	296	39	.	.	PROPN
ftr-430	296	40	connections	connection	NOUN
ftr-430	296	41	so	so	SCONJ
ftr-430	296	42	that	that	SCONJ
ftr-430	296	43	the	the	DET
ftr-430	296	44	u.s	u.s	PROPN
ftr-430	296	45	.	.	PROPN
ftr-430	296	46	tax	tax	NOUN
ftr-430	296	47	treatment	treatment	NOUN
ftr-430	296	48	of	of	ADP
ftr-430	296	49	their	their	PRON
ftr-430	296	50	total	total	ADJ
ftr-430	296	51	incomes	income	NOUN
ftr-430	296	52	must	must	AUX
ftr-430	296	53	be	be	AUX
ftr-430	296	54	compared	compare	VERB
ftr-430	296	55	to	to	ADP
ftr-430	296	56	that	that	PRON
ftr-430	296	57	of	of	ADP
ftr-430	296	58	other	other	ADJ
ftr-430	296	59	u.s	u.s	PROPN
ftr-430	296	60	.	.	PROPN
ftr-430	296	61	residents	resident	NOUN
ftr-430	296	62	for	for	ADP
ftr-430	296	63	purposes	purpose	NOUN
ftr-430	296	64	of	of	ADP
ftr-430	296	65	applying	apply	VERB
ftr-430	296	66	the	the	DET
ftr-430	296	67	ability	ability	NOUN
ftr-430	296	68	-	-	PUNCT
ftr-430	296	69	to	to	ADP
ftr-430	296	70	-	-	PUNCT
ftr-430	296	71	pay	pay	VERB
ftr-430	296	72	concept	concept	NOUN
ftr-430	296	73	.	.	PUNCT
ftr-430	297	1	with	with	ADP
ftr-430	297	2	respect	respect	NOUN
ftr-430	297	3	to	to	ADP
ftr-430	297	4	the	the	DET
ftr-430	297	5	residence	residence	NOUN
ftr-430	297	6	of	of	ADP
ftr-430	297	7	corporations	corporation	NOUN
ftr-430	297	8	,	,	PUNCT
ftr-430	297	9	see	see	VERB
ftr-430	297	10	joseph	joseph	PROPN
ftr-430	297	11	l.	l.	PROPN
ftr-430	297	12	andrus	andrus	PROPN
ftr-430	297	13	,	,	PUNCT
ftr-430	297	14	determini	determini	PROPN
ftr-430	297	15	ng	ng	PROPN
ftr-430	297	16	the	the	DET
ftr-430	297	17	source	source	NOUN
ftr-430	297	18	of	of	ADP
ftr-430	297	19	income	income	NOUN
ftr-430	297	20	in	in	ADP
ftr-430	297	21	a	a	DET
ftr-430	297	22	changing	change	VERB
ftr-430	297	23	world	world	NOUN
ftr-430	297	24	,	,	PUNCT
ftr-430	297	25	75	75	NUM
ftr-430	297	26	taxes	taxis	NOUN
ftr-430	297	27	839	839	NUM
ftr-430	297	28	,	,	PUNCT
ftr-430	297	29	848	848	NUM
ftr-430	297	30	(	(	PUNCT
ftr-430	297	31	1997	1997	NUM
ftr-430	297	32	)	)	PUNCT
ftr-430	297	33	and	and	CCONJ
ftr-430	297	34	infra	infra	VERB
ftr-430	297	35	part	part	NOUN
ftr-430	297	36	iv.d	iv.d	ADJ
ftr-430	297	37	.	.	PROPN
ftr-430	297	38	19	19	NUM
ftr-430	297	39	.	.	PUNCT
ftr-430	297	40	fairness	fairness	NOUN
ftr-430	297	41	considerations	consideration	NOUN
ftr-430	297	42	arguably	arguably	ADV
ftr-430	297	43	are	be	AUX
ftr-430	297	44	satisfied	satisfied	ADJ
ftr-430	297	45	by	by	ADP
ftr-430	297	46	allowance	allowance	NOUN
ftr-430	297	47	of	of	ADP
ftr-430	297	48	a	a	DET
ftr-430	297	49	deduction	deduction	NOUN
ftr-430	297	50	,	,	PUNCT
ftr-430	297	51	as	as	SCONJ
ftr-430	297	52	opposed	oppose	VERB
ftr-430	297	53	to	to	ADP
ftr-430	297	54	a	a	DET
ftr-430	297	55	credit	credit	NOUN
ftr-430	297	56	,	,	PUNCT
ftr-430	297	57	for	for	ADP
ftr-430	297	58	foreign	foreign	ADJ
ftr-430	297	59	taxes	taxis	NOUN
ftr-430	297	60	.	.	PUNCT
ftr-430	298	1	see	see	VERB
ftr-430	298	2	kaufman	kaufman	PROPN
ftr-430	298	3	,	,	PUNCT
ftr-430	298	4	supra	supra	PROPN
ftr-430	298	5	note	note	NOUN
ftr-430	298	6	4	4	NUM
ftr-430	298	7	,	,	PUNCT
ftr-430	298	8	at	at	ADP
ftr-430	298	9	177	177	NUM
ftr-430	298	10	-	-	SYM
ftr-430	298	11	78	78	NUM
ftr-430	298	12	(	(	PUNCT
ftr-430	298	13	arguing	argue	VERB
ftr-430	298	14	that	that	SCONJ
ftr-430	298	15	both	both	CCONJ
ftr-430	298	16	the	the	DET
ftr-430	298	17	foreign	foreign	ADJ
ftr-430	298	18	tax	tax	NOUN
ftr-430	298	19	credit	credit	NOUN
ftr-430	298	20	and	and	CCONJ
ftr-430	298	21	exemption	exemption	NOUN
ftr-430	298	22	approaches	approach	NOUN
ftr-430	298	23	to	to	PART
ftr-430	298	24	mit	mit	VERB
ftr-430	298	25	igating	igate	VERB
ftr-430	298	26	international	international	ADJ
ftr-430	298	27	double	double	ADJ
ftr-430	298	28	taxation	taxation	NOUN
ftr-430	298	29	should	should	AUX
ftr-430	298	30	be	be	AUX
ftr-430	298	31	viewed	view	VERB
ftr-430	298	32	as	as	ADP
ftr-430	298	33	tax	tax	NOUN
ftr-430	298	34	expenditures	expenditure	NOUN
ftr-430	298	35	that	that	PRON
ftr-430	298	36	are	be	AUX
ftr-430	298	37	inconsistent	inconsistent	ADJ
ftr-430	298	38	with	with	ADP
ftr-430	298	39	the	the	DET
ftr-430	298	40	ability	ability	NOUN
ftr-430	298	41	-	-	PUNCT
ftr-430	298	42	to	to	ADP
ftr-430	298	43	-	-	PUNCT
ftr-430	298	44	pay	pay	VERB
ftr-430	298	45	principle	principle	NOUN
ftr-430	298	46	)	)	PUNCT
ftr-430	298	47	;	;	PUNCT
ftr-430	298	48	see	see	VERB
ftr-430	298	49	also	also	ADV
ftr-430	298	50	david	david	PROPN
ftr-430	298	51	gliksberg	gliksberg	PROPN
ftr-430	298	52	,	,	PUNCT
ftr-430	298	53	the	the	DET
ftr-430	298	54	effect	effect	NOUN
ftr-430	298	55	of	of	ADP
ftr-430	298	56	the	the	DET
ftr-430	298	57	statist	statist	ADJ
ftr-430	298	58	-	-	ADJ
ftr-430	298	59	political	political	ADJ
ftr-430	298	60	approach	approach	NOUN
ftr-430	298	61	to	to	ADP
ftr-430	298	62	international	international	ADJ
ftr-430	298	63	jurisdict	jurisdict	NOUN
ftr-430	298	64	ion	ion	NOUN
ftr-430	298	65	of	of	ADP
ftr-430	298	66	the	the	DET
ftr-430	298	67	income	income	NOUN
ftr-430	298	68	tax	tax	NOUN
ftr-430	298	69	regime	regime	NOUN
ftr-430	298	70	-	-	PUNCT
ftr-430	298	71	the	the	DET
ftr-430	298	72	israeli	israeli	ADJ
ftr-430	298	73	case	case	NOUN
ftr-430	298	74	,	,	PUNCT
ftr-430	298	75	15	15	NUM
ftr-430	298	76	mich	mich	X
ftr-430	298	77	.	.	PUNCT
ftr-430	299	1	j.	j.	PROPN
ftr-430	299	2	int’l	int’l	PROPN
ftr-430	299	3	l.	l.	PROPN
ftr-430	299	4	459	459	NUM
ftr-430	299	5	,	,	PUNCT
ftr-430	299	6	469	469	NUM
ftr-430	299	7	(	(	PUNCT
ftr-430	299	8	1994	1994	NUM
ftr-430	299	9	)	)	PUNCT
ftr-430	299	10	.	.	PUNCT
ftr-430	300	1	nonetheless	nonetheless	ADV
ftr-430	300	2	,	,	PUNCT
ftr-430	300	3	as	as	SCONJ
ftr-430	300	4	discussed	discuss	VERB
ftr-430	300	5	further	far	ADV
ftr-430	300	6	in	in	ADP
ftr-430	300	7	part	part	NOUN
ftr-430	300	8	v	v	ADP
ftr-430	300	9	below	below	ADV
ftr-430	300	10	,	,	PUNCT
ftr-430	300	11	we	we	PRON
ftr-430	300	12	believe	believe	VERB
ftr-430	300	13	that	that	SCONJ
ftr-430	300	14	the	the	DET
ftr-430	300	15	efficiency	efficiency	NOUN
ftr-430	300	16	and	and	CCONJ
ftr-430	300	17	diplomatic	diplomatic	ADJ
ftr-430	300	18	gains	gain	NOUN
ftr-430	300	19	that	that	PRON
ftr-430	300	20	result	result	VERB
ftr-430	300	21	from	from	ADP
ftr-430	300	22	allowance	allowance	NOUN
ftr-430	300	23	of	of	ADP
ftr-430	300	24	a	a	DET
ftr-430	300	25	foreign	foreign	ADJ
ftr-430	300	26	tax	tax	NOUN
ftr-430	300	27	credit	credit	NOUN
ftr-430	300	28	to	to	PART
ftr-430	300	29	mitigate	mitigate	VERB
ftr-430	300	30	double	double	ADJ
ftr-430	300	31	taxation	taxation	NOUN
ftr-430	300	32	properly	properly	ADV
ftr-430	300	33	supercede	supercede	VERB
ftr-430	300	34	application	application	NOUN
ftr-430	300	35	of	of	ADP
ftr-430	300	36	the	the	DET
ftr-430	300	37	fairness	fairness	NOUN
ftr-430	300	38	criterion	criterion	NOUN
ftr-430	300	39	in	in	ADP
ftr-430	300	40	addressing	address	VERB
ftr-430	300	41	the	the	DET
ftr-430	300	42	double	double	ADJ
ftr-430	300	43	taxation	taxation	NOUN
ftr-430	300	44	issue	issue	NOUN
ftr-430	300	45	.	.	PUNCT
ftr-430	301	1	to	to	ADP
ftr-430	301	2	the	the	DET
ftr-430	301	3	extent	extent	NOUN
ftr-430	301	4	that	that	SCONJ
ftr-430	301	5	the	the	DET
ftr-430	301	6	u.s	u.s	PROPN
ftr-430	301	7	.	.	PROPN
ftr-430	301	8	resident	resident	PROPN
ftr-430	301	9	’s	’s	PART
ftr-430	301	10	foreign	foreign	ADJ
ftr-430	301	11	taxes	taxis	NOUN
ftr-430	301	12	exceed	exceed	VERB
ftr-430	301	13	the	the	DET
ftr-430	301	14	u.s	u.s	PROPN
ftr-430	301	15	.	.	PROPN
ftr-430	301	16	foreign	foreign	ADJ
ftr-430	301	17	tax	tax	NOUN
ftr-430	301	18	credit	credit	NOUN
ftr-430	301	19	limitation	limitation	NOUN
ftr-430	301	20	,	,	PUNCT
ftr-430	301	21	the	the	DET
ftr-430	301	22	excess	excess	NOUN
ftr-430	301	23	is	be	AUX
ftr-430	301	24	disregarded	disregard	VERB
ftr-430	301	25	in	in	ADP
ftr-430	301	26	calculating	calculate	VERB
ftr-430	301	27	the	the	DET
ftr-430	301	28	u.s	u.s	PROPN
ftr-430	301	29	.	.	PROPN
ftr-430	301	30	resident	resident	PROPN
ftr-430	301	31	’s	’s	PART
ftr-430	301	32	net	net	PROPN
ftr-430	301	33	u.s	u.s	PROPN
ftr-430	301	34	.	.	PROPN
ftr-430	301	35	income	income	NOUN
ftr-430	301	36	tax	tax	NOUN
ftr-430	301	37	liability	liability	NOUN
ftr-430	301	38	so	so	SCONJ
ftr-430	301	39	as	as	SCONJ
ftr-430	301	40	to	to	PART
ftr-430	301	41	prevent	prevent	VERB
ftr-430	301	42	the	the	DET
ftr-430	301	43	foreign	foreign	ADJ
ftr-430	301	44	tax	tax	NOUN
ftr-430	301	45	credit	credit	NOUN
ftr-430	301	46	from	from	ADP
ftr-430	301	47	offsetting	offset	VERB
ftr-430	301	48	u.s	u.s	PROPN
ftr-430	301	49	.	.	PROPN
ftr-430	301	50	tax	tax	NOUN
ftr-430	301	51	liability	liability	NOUN
ftr-430	301	52	on	on	ADP
ftr-430	301	53	u.s.-source	u.s.-source	ADJ
ftr-430	301	54	income	income	NOUN
ftr-430	301	55	.	.	PUNCT
ftr-430	302	1	(	(	PUNCT
ftr-430	302	2	the	the	DET
ftr-430	302	3	foreign	foreign	ADJ
ftr-430	302	4	taxes	taxis	NOUN
ftr-430	302	5	in	in	ADP
ftr-430	302	6	excess	excess	NOUN
ftr-430	302	7	of	of	ADP
ftr-430	302	8	the	the	DET
ftr-430	302	9	applicable	applicable	ADJ
ftr-430	302	10	l	l	NOUN
ftr-430	302	11	imitation	imitation	NOUN
ftr-430	302	12	are	be	AUX
ftr-430	302	13	not	not	PART
ftr-430	302	14	deductible	deductible	ADJ
ftr-430	302	15	but	but	CCONJ
ftr-430	302	16	are	be	AUX
ftr-430	302	17	carried	carry	VERB
ftr-430	302	18	back	back	ADV
ftr-430	302	19	to	to	ADP
ftr-430	302	20	the	the	DET
ftr-430	302	21	two	two	NUM
ftr-430	302	22	pr	pr	NOUN
ftr-430	302	23	ior	ior	NOUN
ftr-430	302	24	years	year	NOUN
ftr-430	302	25	and	and	CCONJ
ftr-430	302	26	carried	carry	VERB
ftr-430	302	27	forward	forward	ADV
ftr-430	302	28	to	to	ADP
ftr-430	302	29	the	the	DET
ftr-430	302	30	five	five	NUM
ftr-430	302	31	subsequent	subsequent	ADJ
ftr-430	302	32	years	year	NOUN
ftr-430	302	33	under	under	ADP
ftr-430	302	34	irc	irc	PROPN
ftr-430	302	35	§	§	PROPN
ftr-430	302	36	904(c	904(c	PROPN
ftr-430	302	37	)	)	PUNCT
ftr-430	302	38	.	.	PUNCT
ftr-430	302	39	)	)	PUNCT
ftr-430	303	1	in	in	ADP
ftr-430	303	2	such	such	DET
ftr-430	303	3	a	a	DET
ftr-430	303	4	case	case	NOUN
ftr-430	303	5	of	of	ADP
ftr-430	303	6	excess	excess	ADJ
ftr-430	303	7	foreign	foreign	ADJ
ftr-430	303	8	tax	tax	NOUN
ftr-430	303	9	credits	credit	NOUN
ftr-430	303	10	,	,	PUNCT
ftr-430	303	11	the	the	DET
ftr-430	303	12	need	need	NOUN
ftr-430	303	13	to	to	PART
ftr-430	303	14	protect	protect	VERB
ftr-430	303	15	the	the	DET
ftr-430	303	16	u.s	u.s	PROPN
ftr-430	303	17	.	.	PROPN
ftr-430	303	18	income	income	NOUN
ftr-430	303	19	tax	tax	NOUN
ftr-430	303	20	base	base	NOUN
ftr-430	303	21	from	from	ADP
ftr-430	303	22	erosion	erosion	NOUN
ftr-430	303	23	by	by	ADP
ftr-430	303	24	high	high	ADJ
ftr-430	303	25	foreign	foreign	ADJ
ftr-430	303	26	taxes	taxis	NOUN
ftr-430	303	27	is	be	AUX
ftr-430	303	28	a	a	DET
ftr-430	303	29	considerat	considerat	NOUN
ftr-430	303	30	ion	ion	NOUN
ftr-430	303	31	that	that	PRON
ftr-430	303	32	outweighs	outweigh	VERB
ftr-430	303	33	the	the	DET
ftr-430	303	34	ability	ability	NOUN
ftr-430	303	35	-	-	PUNCT
ftr-430	303	36	to	to	ADP
ftr-430	303	37	-	-	PUNCT
ftr-430	303	38	pay	pay	NOUN
ftr-430	303	39	criterion	criterion	NOUN
ftr-430	303	40	.	.	PUNCT
ftr-430	304	1	see	see	VERB
ftr-430	304	2	infra	infra	NOUN
ftr-430	304	3	part	part	NOUN
ftr-430	305	1	v.b	v.b	PROPN
ftr-430	305	2	.	.	PROPN
ftr-430	306	1	if	if	SCONJ
ftr-430	306	2	a	a	DET
ftr-430	306	3	u.s	u.s	PROPN
ftr-430	306	4	.	.	PROPN
ftr-430	306	5	r	r	NOUN
ftr-430	306	6	esident	esident	NOUN
ftr-430	306	7	elects	elect	NOUN
ftr-430	306	8	to	to	PART
ftr-430	306	9	deduct	deduct	VERB
ftr-430	306	10	,	,	PUNCT
ftr-430	306	11	rather	rather	ADV
ftr-430	306	12	than	than	ADP
ftr-430	306	13	credit	credit	NOUN
ftr-430	306	14	,	,	PUNCT
ftr-430	306	15	foreign	foreign	ADJ
ftr-430	306	16	taxes	taxis	NOUN
ftr-430	306	17	the	the	DET
ftr-430	306	18	resident	resident	NOUN
ftr-430	306	19	’s	’s	PART
ftr-430	306	20	foreign	foreign	ADJ
ftr-430	306	21	tax	tax	NOUN
ftr-430	306	22	payments	payment	NOUN
ftr-430	306	23	do	do	AUX
ftr-430	306	24	reduce	reduce	VERB
ftr-430	306	25	net	net	ADJ
ftr-430	306	26	income	income	NOUN
ftr-430	306	27	and	and	CCONJ
ftr-430	306	28	such	such	ADJ
ftr-430	306	29	reduct	reduct	PROPN
ftr-430	306	30	ion	ion	NOUN
ftr-430	306	31	is	be	AUX
ftr-430	306	32	,	,	PUNCT
ftr-430	306	33	of	of	ADP
ftr-430	306	34	course	course	NOUN
ftr-430	306	35	,	,	PUNCT
ftr-430	306	36	consistent	consistent	ADJ
ftr-430	306	37	with	with	ADP
ftr-430	306	38	the	the	DET
ftr-430	306	39	abi	abi	PROPN
ftr-430	306	40	lity	lity	NOUN
ftr-430	306	41	-	-	PUNCT
ftr-430	306	42	topay	topay	NOUN
ftr-430	306	43	principle	principle	NOUN
ftr-430	306	44	.	.	PUNCT
ftr-430	307	1	however	however	ADV
ftr-430	307	2	,	,	PUNCT
ftr-430	307	3	is	be	AUX
ftr-430	307	4	outside	outside	ADP
ftr-430	307	5	the	the	DET
ftr-430	307	6	scope	scope	NOUN
ftr-430	307	7	of	of	ADP
ftr-430	307	8	this	this	DET
ftr-430	307	9	art	art	NOUN
ftr-430	307	10	icle	icle	NOUN
ftr-430	307	11	and	and	CCONJ
ftr-430	307	12	it	it	PRON
ftr-430	307	13	leaves	leave	VERB
ftr-430	307	14	unaffected	unaffected	ADJ
ftr-430	307	15	the	the	DET
ftr-430	307	16	basic	basic	ADJ
ftr-430	307	17	principle	principle	NOUN
ftr-430	307	18	that	that	SCONJ
ftr-430	307	19	individuals	individual	NOUN
ftr-430	307	20	substantially	substantially	ADV
ftr-430	307	21	connected	connect	VERB
ftr-430	307	22	to	to	ADP
ftr-430	307	23	the	the	DET
ftr-430	307	24	united	united	PROPN
ftr-430	307	25	states	states	PROPN
ftr-430	307	26	should	should	AUX
ftr-430	307	27	have	have	AUX
ftr-430	307	28	their	their	PRON
ftr-430	307	29	net	net	ADJ
ftr-430	307	30	incomes	income	NOUN
ftr-430	307	31	taken	take	VERB
ftr-430	307	32	into	into	ADP
ftr-430	307	33	account	account	NOUN
ftr-430	307	34	in	in	ADP
ftr-430	307	35	determining	determine	VERB
ftr-430	307	36	how	how	SCONJ
ftr-430	307	37	the	the	DET
ftr-430	307	38	income	income	NOUN
ftr-430	307	39	tax	tax	NOUN
ftr-430	307	40	will	will	AUX
ftr-430	307	41	allocate	allocate	VERB
ftr-430	307	42	the	the	DET
ftr-430	307	43	fiscal	fiscal	ADJ
ftr-430	307	44	burden	burden	NOUN
ftr-430	307	45	of	of	ADP
ftr-430	307	46	the	the	DET
ftr-430	307	47	u.s	u.s	PROPN
ftr-430	307	48	.	.	PROPN
ftr-430	307	49	government	government	NOUN
ftr-430	307	50	.	.	PUNCT
ftr-430	308	1	and	and	CCONJ
ftr-430	308	2	,	,	PUNCT
ftr-430	308	3	if	if	SCONJ
ftr-430	308	4	an	an	DET
ftr-430	308	5	individual	individual	NOUN
ftr-430	308	6	has	have	VERB
ftr-430	308	7	such	such	DET
ftr-430	308	8	a	a	DET
ftr-430	308	9	connection	connection	NOUN
ftr-430	308	10	,	,	PUNCT
ftr-430	308	11	it	it	PRON
ftr-430	308	12	seems	seem	VERB
ftr-430	308	13	clear	clear	ADJ
ftr-430	308	14	that	that	SCONJ
ftr-430	308	15	her	her	PRON
ftr-430	308	16	entire	entire	ADJ
ftr-430	308	17	net	net	ADJ
ftr-430	308	18	income19	income19	NOUN
ftr-430	308	19	must	must	AUX
ftr-430	308	20	be	be	AUX
ftr-430	308	21	considered	consider	VERB
ftr-430	308	22	regardless	regardless	ADV
ftr-430	308	23	of	of	ADP
ftr-430	308	24	whether	whether	SCONJ
ftr-430	308	25	it	it	PRON
ftr-430	308	26	is	be	AUX
ftr-430	308	27	derived	derive	VERB
ftr-430	308	28	from	from	ADP
ftr-430	308	29	u.s	u.s	PROPN
ftr-430	308	30	.	.	PROPN
ftr-430	308	31	or	or	CCONJ
ftr-430	308	32	foreign	foreign	ADJ
ftr-430	308	33	sources	source	NOUN
ftr-430	308	34	.	.	PUNCT
ftr-430	309	1	2001	2001	NUM
ftr-430	309	2	]	]	PUNCT
ftr-430	309	3	fairness	fairness	NOUN
ftr-430	309	4	in	in	ADP
ftr-430	309	5	international	international	ADJ
ftr-430	309	6	taxation	taxation	NOUN
ftr-430	309	7	311	311	NUM
ftr-430	309	8	20	20	NUM
ftr-430	309	9	.	.	PUNCT
ftr-430	310	1	see	see	VERB
ftr-430	310	2	u.s	u.s	PROPN
ftr-430	310	3	.	.	PROPN
ftr-430	310	4	treas	treas	PROPN
ftr-430	310	5	.	.	PUNCT
ftr-430	311	1	dep’t	dep’t	PROPN
ftr-430	311	2	,	,	PUNCT
ftr-430	311	3	blueprints	blueprint	NOUN
ftr-430	311	4	,	,	PUNCT
ftr-430	311	5	supra	supra	PROPN
ftr-430	311	6	note	note	NOUN
ftr-430	311	7	1	1	NUM
ftr-430	311	8	,	,	PUNCT
ftr-430	311	9	at	at	ADP
ftr-430	311	10	98	98	NUM
ftr-430	311	11	-	-	SYM
ftr-430	311	12	99	99	NUM
ftr-430	311	13	;	;	PUNCT
ftr-430	311	14	arnold	arnold	PROPN
ftr-430	311	15	&	&	CCONJ
ftr-430	311	16	mcintyre	mcintyre	PROPN
ftr-430	311	17	,	,	PUNCT
ftr-430	311	18	supra	supra	PROPN
ftr-430	311	19	note	note	PROPN
ftr-430	311	20	16	16	NUM
ftr-430	311	21	,	,	PUNCT
ftr-430	311	22	at	at	ADP
ftr-430	311	23	5	5	NUM
ftr-430	311	24	-	-	SYM
ftr-430	311	25	6	6	NUM
ftr-430	311	26	;	;	PUNCT
ftr-430	311	27	bradford	bradford	NOUN
ftr-430	311	28	,	,	PUNCT
ftr-430	311	29	supra	supra	PROPN
ftr-430	311	30	note	note	PROPN
ftr-430	311	31	1	1	NUM
ftr-430	311	32	,	,	PUNCT
ftr-430	311	33	at	at	ADP
ftr-430	311	34	16	16	NUM
ftr-430	311	35	;	;	PUNCT
ftr-430	311	36	ault	ault	PROPN
ftr-430	311	37	&	&	CCONJ
ftr-430	311	38	bradford	bradford	PROPN
ftr-430	311	39	,	,	PUNCT
ftr-430	311	40	supra	supra	PROPN
ftr-430	311	41	note	note	PROPN
ftr-430	311	42	13	13	NUM
ftr-430	311	43	,	,	PUNCT
ftr-430	311	44	at	at	ADP
ftr-430	311	45	11	11	NUM
ftr-430	311	46	,	,	PUNCT
ftr-430	311	47	27	27	NUM
ftr-430	311	48	,	,	PUNCT
ftr-430	311	49	31	31	NUM
ftr-430	311	50	,	,	PUNCT
ftr-430	311	51	41	41	NUM
ftr-430	311	52	;	;	PUNCT
ftr-430	311	53	roy	roy	PROPN
ftr-430	311	54	blough	blough	PROPN
ftr-430	311	55	,	,	PUNCT
ftr-430	311	56	taxation	taxation	NOUN
ftr-430	311	57	of	of	ADP
ftr-430	311	58	income	income	NOUN
ftr-430	311	59	from	from	ADP
ftr-430	311	60	foreign	foreign	ADJ
ftr-430	311	61	sources	source	NOUN
ftr-430	311	62	,	,	PUNCT
ftr-430	311	63	in	in	ADP
ftr-430	311	64	3	3	NUM
ftr-430	311	65	house	house	NOUN
ftr-430	311	66	comm	comm	NOUN
ftr-430	311	67	.	.	PUNCT
ftr-430	312	1	compendium	compendium	NOUN
ftr-430	312	2	,	,	PUNCT
ftr-430	312	3	supra	supra	PROPN
ftr-430	312	4	note	note	NOUN
ftr-430	312	5	1	1	NUM
ftr-430	312	6	,	,	PUNCT
ftr-430	312	7	at	at	ADP
ftr-430	312	8	2145	2145	NUM
ftr-430	312	9	;	;	PUNCT
ftr-430	312	10	walter	walter	PROPN
ftr-430	312	11	j.	j.	PROPN
ftr-430	312	12	blum	blum	PROPN
ftr-430	312	13	,	,	PUNCT
ftr-430	312	14	tax	tax	NOUN
ftr-430	312	15	policy	policy	NOUN
ftr-430	312	16	and	and	CCONJ
ftr-430	312	17	preferential	preferential	ADJ
ftr-430	312	18	provisions	provision	NOUN
ftr-430	312	19	in	in	ADP
ftr-430	312	20	the	the	DET
ftr-430	312	21	income	income	NOUN
ftr-430	312	22	tax	tax	NOUN
ftr-430	312	23	base	base	NOUN
ftr-430	312	24	,	,	PUNCT
ftr-430	312	25	in	in	ADP
ftr-430	312	26	1	1	NUM
ftr-430	312	27	house	house	NOUN
ftr-430	312	28	comm	comm	NOUN
ftr-430	312	29	.	.	PUNCT
ftr-430	313	1	compendium	compendium	NOUN
ftr-430	313	2	,	,	PUNCT
ftr-430	313	3	supra	supra	PROPN
ftr-430	313	4	note	note	NOUN
ftr-430	313	5	1	1	NUM
ftr-430	313	6	,	,	PUNCT
ftr-430	313	7	at	at	ADP
ftr-430	313	8	83	83	NUM
ftr-430	313	9	-	-	SYM
ftr-430	313	10	84	84	NUM
ftr-430	313	11	;	;	PUNCT
ftr-430	313	12	gliksberg	gliksberg	PROPN
ftr-430	313	13	,	,	PUNCT
ftr-430	313	14	supra	supra	PROPN
ftr-430	313	15	note	note	NOUN
ftr-430	313	16	4	4	NUM
ftr-430	313	17	,	,	PUNCT
ftr-430	313	18	at	at	ADP
ftr-430	313	19	468	468	NUM
ftr-430	313	20	-	-	SYM
ftr-430	313	21	69	69	NUM
ftr-430	313	22	,	,	PUNCT
ftr-430	313	23	473	473	NUM
ftr-430	313	24	;	;	PUNCT
ftr-430	313	25	green	green	ADJ
ftr-430	313	26	,	,	PUNCT
ftr-430	313	27	supra	supra	PROPN
ftr-430	313	28	note	note	NOUN
ftr-430	313	29	13	13	NUM
ftr-430	313	30	,	,	PUNCT
ftr-430	313	31	at	at	ADP
ftr-430	313	32	29	29	NUM
ftr-430	313	33	;	;	PUNCT
ftr-430	313	34	lokken	lokken	VERB
ftr-430	313	35	,	,	PUNCT
ftr-430	313	36	supra	supra	PROPN
ftr-430	313	37	note	note	PROPN
ftr-430	313	38	13	13	NUM
ftr-430	313	39	,	,	PUNCT
ftr-430	313	40	at	at	ADP
ftr-430	313	41	239	239	NUM
ftr-430	313	42	;	;	PUNCT
ftr-430	314	1	peggy	peggy	PROPN
ftr-430	314	2	b.	b.	PROPN
ftr-430	314	3	musgrave	musgrave	PROPN
ftr-430	314	4	,	,	PUNCT
ftr-430	314	5	consumption	consumption	NOUN
ftr-430	314	6	tax	tax	NOUN
ftr-430	314	7	proposals	proposal	NOUN
ftr-430	314	8	in	in	ADP
ftr-430	314	9	an	an	DET
ftr-430	314	10	international	international	ADJ
ftr-430	314	11	setting	setting	NOUN
ftr-430	314	12	,	,	PUNCT
ftr-430	314	13	54	54	NUM
ftr-430	314	14	tax	tax	NOUN
ftr-430	314	15	l.	l.	PROPN
ftr-430	314	16	rev	rev	PROPN
ftr-430	314	17	.	.	PROPN
ftr-430	314	18	77	77	NUM
ftr-430	314	19	,	,	PUNCT
ftr-430	314	20	80	80	NUM
ftr-430	314	21	(	(	PUNCT
ftr-430	314	22	2000	2000	NUM
ftr-430	314	23	)	)	PUNCT
ftr-430	315	1	[	[	X
ftr-430	315	2	hereinafter	hereinafter	NOUN
ftr-430	315	3	musgrave	musgrave	PROPN
ftr-430	315	4	,	,	PUNCT
ftr-430	315	5	consumption	consumption	NOUN
ftr-430	315	6	tax	tax	NOUN
ftr-430	315	7	proposals	proposal	NOUN
ftr-430	315	8	]	]	PUNCT
ftr-430	315	9	;	;	PUNCT
ftr-430	315	10	peggy	peggy	PROPN
ftr-430	315	11	b.	b.	PROPN
ftr-430	315	12	musgrave	musgrave	PROPN
ftr-430	315	13	,	,	PUNCT
ftr-430	315	14	“	"	PUNCT
ftr-430	315	15	substituting	substitute	VERB
ftr-430	315	16	consumption	consumption	NOUN
ftr-430	315	17	-	-	PUNCT
ftr-430	315	18	based	base	VERB
ftr-430	315	19	direct	direct	ADJ
ftr-430	315	20	taxation	taxation	NOUN
ftr-430	315	21	for	for	ADP
ftr-430	315	22	income	income	NOUN
ftr-430	315	23	taxes	taxis	NOUN
ftr-430	315	24	as	as	ADP
ftr-430	315	25	the	the	DET
ftr-430	315	26	international	international	ADJ
ftr-430	315	27	norm	norm	NOUN
ftr-430	315	28	”	"	PUNCT
ftr-430	315	29	:	:	PUNCT
ftr-430	315	30	a	a	DET
ftr-430	315	31	comment	comment	NOUN
ftr-430	315	32	,	,	PUNCT
ftr-430	315	33	45	45	NUM
ftr-430	315	34	nat’l	nat’l	NOUN
ftr-430	315	35	tax	tax	NOUN
ftr-430	315	36	j.	j.	PROPN
ftr-430	315	37	179	179	PROPN
ftr-430	315	38	,	,	PUNCT
ftr-430	315	39	181	181	NUM
ftr-430	315	40	-	-	SYM
ftr-430	315	41	82	82	NUM
ftr-430	315	42	(	(	PUNCT
ftr-430	315	43	1992	1992	NUM
ftr-430	315	44	)	)	PUNCT
ftr-430	315	45	;	;	PUNCT
ftr-430	315	46	robert	robert	PROPN
ftr-430	315	47	j.	j.	PROPN
ftr-430	315	48	peroni	peroni	PROPN
ftr-430	315	49	,	,	PUNCT
ftr-430	315	50	back	back	ADV
ftr-430	315	51	to	to	ADP
ftr-430	315	52	the	the	DET
ftr-430	315	53	future	future	NOUN
ftr-430	315	54	:	:	PUNCT
ftr-430	315	55	a	a	DET
ftr-430	315	56	path	path	NOUN
ftr-430	315	57	to	to	ADP
ftr-430	315	58	progressive	progressive	ADJ
ftr-430	315	59	reform	reform	NOUN
ftr-430	315	60	of	of	ADP
ftr-430	315	61	the	the	DET
ftr-430	315	62	u.s	u.s	PROPN
ftr-430	315	63	.	.	PROPN
ftr-430	315	64	international	international	ADJ
ftr-430	315	65	income	income	NOUN
ftr-430	315	66	tax	tax	NOUN
ftr-430	315	67	rules	rule	NOUN
ftr-430	315	68	,	,	PUNCT
ftr-430	315	69	51	51	NUM
ftr-430	315	70	u.	u.	PROPN
ftr-430	315	71	miami	miami	PROPN
ftr-430	315	72	l.	l.	PROPN
ftr-430	315	73	rev	rev	PROPN
ftr-430	315	74	.	.	PROPN
ftr-430	315	75	975	975	NUM
ftr-430	315	76	,	,	PUNCT
ftr-430	315	77	981	981	NUM
ftr-430	315	78	-	-	SYM
ftr-430	315	79	82	82	NUM
ftr-430	315	80	(	(	PUNCT
ftr-430	315	81	1997	1997	NUM
ftr-430	315	82	)	)	PUNCT
ftr-430	315	83	;	;	PUNCT
ftr-430	315	84	see	see	VERB
ftr-430	315	85	also	also	ADV
ftr-430	315	86	harris	harris	PROPN
ftr-430	315	87	,	,	PUNCT
ftr-430	315	88	supra	supra	PROPN
ftr-430	315	89	note	note	NOUN
ftr-430	315	90	3	3	NUM
ftr-430	315	91	,	,	PUNCT
ftr-430	315	92	at	at	ADP
ftr-430	315	93	318	318	NUM
ftr-430	315	94	,	,	PUNCT
ftr-430	315	95	461	461	NUM
ftr-430	315	96	.	.	PUNCT
ftr-430	316	1	for	for	ADP
ftr-430	316	2	a	a	DET
ftr-430	316	3	view	view	NOUN
ftr-430	316	4	that	that	SCONJ
ftr-430	316	5	an	an	DET
ftr-430	316	6	ability	ability	NOUN
ftr-430	316	7	-	-	PUNCT
ftr-430	316	8	to	to	AUX
ftr-430	316	9	-	-	PUNCT
ftr-430	316	10	pay	pay	VERB
ftr-430	316	11	“	"	PUNCT
ftr-430	316	12	comprehensive	comprehensive	ADJ
ftr-430	316	13	income	income	NOUN
ftr-430	316	14	tax	tax	NOUN
ftr-430	316	15	base	base	NOUN
ftr-430	316	16	is	be	AUX
ftr-430	316	17	,	,	PUNCT
ftr-430	316	18	at	at	ADP
ftr-430	316	19	least	least	ADV
ftr-430	316	20	theoretically	theoretically	ADV
ftr-430	316	21	,	,	PUNCT
ftr-430	316	22	susceptible	susceptible	ADJ
ftr-430	316	23	to	to	ADP
ftr-430	316	24	division	division	NOUN
ftr-430	316	25	by	by	ADP
ftr-430	316	26	source	source	NOUN
ftr-430	316	27	,	,	PUNCT
ftr-430	316	28	”	"	PUNCT
ftr-430	316	29	see	see	VERB
ftr-430	316	30	kaufman	kaufman	PROPN
ftr-430	316	31	,	,	PUNCT
ftr-430	316	32	supra	supra	PROPN
ftr-430	316	33	note	note	NOUN
ftr-430	316	34	4	4	NUM
ftr-430	316	35	,	,	PUNCT
ftr-430	316	36	at	at	ADP
ftr-430	316	37	174	174	NUM
ftr-430	316	38	-	-	SYM
ftr-430	316	39	75	75	NUM
ftr-430	316	40	.	.	PUNCT
ftr-430	317	1	one	one	NUM
ftr-430	317	2	commentator	commentator	NOUN
ftr-430	317	3	,	,	PUNCT
ftr-430	317	4	klaus	klaus	PROPN
ftr-430	317	5	vogel	vogel	PROPN
ftr-430	317	6	,	,	PUNCT
ftr-430	317	7	offers	offer	VERB
ftr-430	317	8	a	a	DET
ftr-430	317	9	dissenting	dissent	VERB
ftr-430	317	10	view	view	NOUN
ftr-430	317	11	on	on	ADP
ftr-430	317	12	this	this	DET
ftr-430	317	13	point	point	NOUN
ftr-430	317	14	.	.	PUNCT
ftr-430	318	1	see	see	VERB
ftr-430	318	2	vogel	vogel	PROPN
ftr-430	318	3	,	,	PUNCT
ftr-430	318	4	supra	supra	PROPN
ftr-430	318	5	note	note	NOUN
ftr-430	318	6	9	9	NUM
ftr-430	318	7	,	,	PUNCT
ftr-430	318	8	at	at	ADP
ftr-430	318	9	157	157	NUM
ftr-430	318	10	.	.	PUNCT
ftr-430	319	1	he	he	PRON
ftr-430	319	2	argues	argue	VERB
ftr-430	319	3	that	that	SCONJ
ftr-430	319	4	foreign	foreign	ADJ
ftr-430	319	5	-	-	PUNCT
ftr-430	319	6	source	source	NOUN
ftr-430	319	7	income	income	NOUN
ftr-430	319	8	should	should	AUX
ftr-430	319	9	not	not	PART
ftr-430	319	10	be	be	AUX
ftr-430	319	11	taxed	tax	VERB
ftr-430	319	12	by	by	ADP
ftr-430	319	13	a	a	DET
ftr-430	319	14	residence	residence	NOUN
ftr-430	319	15	country	country	NOUN
ftr-430	319	16	until	until	SCONJ
ftr-430	319	17	it	it	PRON
ftr-430	319	18	is	be	AUX
ftr-430	319	19	remitted	remit	VERB
ftr-430	319	20	thereto	thereto	VERB
ftr-430	319	21	because	because	SCONJ
ftr-430	319	22	before	before	ADP
ftr-430	319	23	then	then	ADV
ftr-430	319	24	,	,	PUNCT
ftr-430	319	25	it	it	PRON
ftr-430	319	26	is	be	AUX
ftr-430	319	27	not	not	PART
ftr-430	319	28	enjoyed	enjoy	VERB
ftr-430	319	29	in	in	ADP
ftr-430	319	30	the	the	DET
ftr-430	319	31	residence	residence	NOUN
ftr-430	319	32	country	country	NOUN
ftr-430	319	33	and	and	CCONJ
ftr-430	319	34	it	it	PRON
ftr-430	319	35	remains	remain	VERB
ftr-430	319	36	subject	subject	ADJ
ftr-430	319	37	to	to	ADP
ftr-430	319	38	investment	investment	NOUN
ftr-430	319	39	risks	risk	NOUN
ftr-430	319	40	in	in	ADP
ftr-430	319	41	the	the	DET
ftr-430	319	42	foreign	foreign	ADJ
ftr-430	319	43	country	country	NOUN
ftr-430	319	44	.	.	PUNCT
ftr-430	320	1	this	this	DET
ftr-430	320	2	argument	argument	NOUN
ftr-430	320	3	overlooks	overlook	VERB
ftr-430	320	4	three	three	NUM
ftr-430	320	5	critical	critical	ADJ
ftr-430	320	6	facts	fact	NOUN
ftr-430	320	7	.	.	PUNCT
ftr-430	321	1	first	first	ADV
ftr-430	321	2	,	,	PUNCT
ftr-430	321	3	foreign	foreign	ADJ
ftr-430	321	4	-	-	PUNCT
ftr-430	321	5	source	source	NOUN
ftr-430	321	6	income	income	NOUN
ftr-430	321	7	reinvested	reinveste	VERB
ftr-430	321	8	offshore	offshore	ADV
ftr-430	321	9	has	have	VERB
ftr-430	321	10	an	an	DET
ftr-430	321	11	immediate	immediate	ADJ
ftr-430	321	12	wealth	wealth	NOUN
ftr-430	321	13	increase	increase	NOUN
ftr-430	321	14	effect	effect	NOUN
ftr-430	321	15	that	that	PRON
ftr-430	321	16	enhances	enhance	VERB
ftr-430	321	17	the	the	DET
ftr-430	321	18	taxpayer	taxpayer	NOUN
ftr-430	321	19	’s	’s	PART
ftr-430	321	20	ability	ability	NOUN
ftr-430	321	21	-	-	PUNCT
ftr-430	321	22	to	to	PART
ftr-430	321	23	-	-	PUNCT
ftr-430	321	24	pay	pay	VERB
ftr-430	321	25	out	out	ADP
ftr-430	321	26	of	of	ADP
ftr-430	321	27	residence	residence	NOUN
ftr-430	321	28	country	country	NOUN
ftr-430	321	29	resources	resource	NOUN
ftr-430	321	30	.	.	PUNCT
ftr-430	322	1	second	second	ADJ
ftr-430	322	2	,	,	PUNCT
ftr-430	322	3	where	where	SCONJ
ftr-430	322	4	signi	signi	ADJ
ftr-430	322	5	ficant	ficant	ADJ
ftr-430	322	6	currency	currency	PROPN
ftr-430	322	7	control	control	PROPN
ftr-430	322	8	s	s	PART
ftr-430	322	9	or	or	CCONJ
ftr-430	322	10	other	other	ADJ
ftr-430	322	11	foreign	foreign	ADJ
ftr-430	322	12	law	law	NOUN
ftr-430	322	13	restrictions	restriction	NOUN
ftr-430	322	14	prevent	prevent	VERB
ftr-430	322	15	the	the	DET
ftr-430	322	16	all	all	DET
ftr-430	322	17	-	-	PUNCT
ftr-430	322	18	events	event	NOUN
ftr-430	322	19	test	test	NOUN
ftr-430	322	20	from	from	ADP
ftr-430	322	21	being	be	AUX
ftr-430	322	22	sati	sati	NOUN
ftr-430	322	23	sfied	sfie	VERB
ftr-430	322	24	with	with	ADP
ftr-430	322	25	respect	respect	NOUN
ftr-430	322	26	to	to	ADP
ftr-430	322	27	foreign	foreign	ADJ
ftr-430	322	28	-	-	PUNCT
ftr-430	322	29	source	source	NOUN
ftr-430	322	30	income	income	NOUN
ftr-430	322	31	of	of	ADP
ftr-430	322	32	accrual	accrual	ADJ
ftr-430	322	33	method	method	NOUN
ftr-430	322	34	taxpayers	taxpayer	NOUN
ftr-430	322	35	,	,	PUNCT
ftr-430	322	36	or	or	CCONJ
ftr-430	322	37	prevent	prevent	VERB
ftr-430	322	38	the	the	DET
ftr-430	322	39	receipt	receipt	NOUN
ftr-430	322	40	requirement	requirement	NOUN
ftr-430	322	41	from	from	ADP
ftr-430	322	42	being	be	AUX
ftr-430	322	43	satis	satis	NOUN
ftr-430	322	44	fied	fie	VERB
ftr-430	322	45	with	with	ADP
ftr-430	322	46	respect	respect	NOUN
ftr-430	322	47	to	to	ADP
ftr-430	322	48	foreign	foreign	ADJ
ftr-430	322	49	-	-	PUNCT
ftr-430	322	50	source	source	NOUN
ftr-430	322	51	income	income	NOUN
ftr-430	322	52	of	of	ADP
ftr-430	322	53	cash	cash	NOUN
ftr-430	322	54	method	method	NOUN
ftr-430	322	55	taxpayers	taxpayer	NOUN
ftr-430	322	56	,	,	PUNCT
ftr-430	322	57	the	the	DET
ftr-430	322	58	taxpayers	taxpayer	NOUN
ftr-430	322	59	will	will	AUX
ftr-430	322	60	be	be	AUX
ftr-430	322	61	relieved	relieve	VERB
ftr-430	322	62	from	from	ADP
ftr-430	322	63	recognizing	recognize	VERB
ftr-430	322	64	the	the	DET
ftr-430	322	65	affected	affected	ADJ
ftr-430	322	66	income	income	NOUN
ftr-430	322	67	by	by	ADP
ftr-430	322	68	the	the	DET
ftr-430	322	69	ordinary	ordinary	ADJ
ftr-430	322	70	operation	operation	NOUN
ftr-430	322	71	of	of	ADP
ftr-430	322	72	the	the	DET
ftr-430	322	73	u.s	u.s	PROPN
ftr-430	322	74	.	.	PROPN
ftr-430	322	75	tax	tax	NOUN
ftr-430	322	76	system	system	NOUN
ftr-430	322	77	.	.	PUNCT
ftr-430	323	1	see	see	VERB
ftr-430	323	2	,	,	PUNCT
ftr-430	323	3	e.g.	e.g.	ADV
ftr-430	323	4	,	,	PUNCT
ftr-430	323	5	regs	reg	NOUN
ftr-430	323	6	.	.	PUNCT
ftr-430	324	1	§	§	PROPN
ftr-430	324	2	1.451	1.451	NUM
ftr-430	324	3	-	-	SYM
ftr-430	324	4	1(a	1(a	NUM
ftr-430	324	5	)	)	PUNCT
ftr-430	324	6	.	.	PUNCT
ftr-430	325	1	if	if	SCONJ
ftr-430	325	2	this	this	PRON
ftr-430	325	3	is	be	AUX
ftr-430	325	4	not	not	PART
ftr-430	325	5	regarded	regard	VERB
ftr-430	325	6	as	as	ADP
ftr-430	325	7	an	an	DET
ftr-430	325	8	adequate	adequate	ADJ
ftr-430	325	9	remedy	remedy	NOUN
ftr-430	325	10	for	for	ADP
ftr-430	325	11	the	the	DET
ftr-430	325	12	problem	problem	NOUN
ftr-430	325	13	of	of	ADP
ftr-430	325	14	foreign	foreign	ADJ
ftr-430	325	15	legal	legal	ADJ
ftr-430	325	16	barriers	barrier	NOUN
ftr-430	325	17	to	to	ADP
ftr-430	325	18	income	income	NOUN
ftr-430	325	19	repatriation	repatriation	NOUN
ftr-430	325	20	,	,	PUNCT
ftr-430	325	21	considerat	considerat	NOUN
ftr-430	325	22	ion	ion	NOUN
ftr-430	325	23	could	could	AUX
ftr-430	325	24	be	be	AUX
ftr-430	325	25	given	give	VERB
ftr-430	325	26	to	to	ADP
ftr-430	325	27	a	a	DET
ftr-430	325	28	nar	nar	NOUN
ftr-430	325	29	rowly	rowly	VERB
ftr-430	325	30	focused	focus	VERB
ftr-430	325	31	provision	provision	NOUN
ftr-430	325	32	that	that	PRON
ftr-430	325	33	defers	defer	VERB
ftr-430	325	34	inclusion	inclusion	NOUN
ftr-430	325	35	of	of	ADP
ftr-430	325	36	the	the	DET
ftr-430	325	37	income	income	NOUN
ftr-430	325	38	for	for	ADP
ftr-430	325	39	as	as	ADV
ftr-430	325	40	long	long	ADV
ftr-430	325	41	as	as	SCONJ
ftr-430	325	42	it	it	PRON
ftr-430	325	43	is	be	AUX
ftr-430	325	44	subject	subject	ADJ
ftr-430	325	45	to	to	ADP
ftr-430	325	46	such	such	ADJ
ftr-430	325	47	restrictions	restriction	NOUN
ftr-430	325	48	.	.	PUNCT
ftr-430	326	1	see	see	VERB
ftr-430	326	2	irc	irc	PROPN
ftr-430	326	3	§	§	PROPN
ftr-430	326	4	964(b	964(b	PROPN
ftr-430	326	5	)	)	PUNCT
ftr-430	326	6	.	.	PUNCT
ftr-430	327	1	third	third	ADJ
ftr-430	327	2	,	,	PUNCT
ftr-430	327	3	the	the	DET
ftr-430	327	4	investment	investment	NOUN
ftr-430	327	5	risk	risk	NOUN
ftr-430	327	6	object	object	NOUN
ftr-430	327	7	ion	ion	NOUN
ftr-430	327	8	is	be	AUX
ftr-430	327	9	relevant	relevant	ADJ
ftr-430	327	10	to	to	ADP
ftr-430	327	11	ability	ability	NOUN
ftr-430	327	12	-	-	PUNCT
ftr-430	327	13	t	t	NOUN
ftr-430	327	14	o	o	NOUN
ftr-430	327	15	-	-	PUNCT
ftr-430	327	16	pay	pay	VERB
ftr-430	327	17	only	only	ADV
ftr-430	327	18	if	if	SCONJ
ftr-430	327	19	the	the	DET
ftr-430	327	20	risk	risk	NOUN
ftr-430	327	21	resolves	resolve	VERB
ftr-430	327	22	adversely	adversely	ADV
ftr-430	327	23	and	and	CCONJ
ftr-430	327	24	a	a	DET
ftr-430	327	25	loss	loss	NOUN
ftr-430	327	26	actually	actually	ADV
ftr-430	327	27	occurs	occur	VERB
ftr-430	327	28	.	.	PUNCT
ftr-430	328	1	if	if	SCONJ
ftr-430	328	2	this	this	PRON
ftr-430	328	3	happens	happen	VERB
ftr-430	328	4	,	,	PUNCT
ftr-430	328	5	the	the	DET
ftr-430	328	6	proper	proper	ADJ
ftr-430	328	7	response	response	NOUN
ftr-430	328	8	by	by	ADP
ftr-430	328	9	the	the	DET
ftr-430	328	10	tax	tax	NOUN
ftr-430	328	11	system	system	NOUN
ftr-430	328	12	is	be	AUX
ftr-430	328	13	to	to	PART
ftr-430	328	14	allow	allow	VERB
ftr-430	328	15	the	the	DET
ftr-430	328	16	taxpayer	taxpayer	NOUN
ftr-430	328	17	a	a	DET
ftr-430	328	18	deduction	deduction	NOUN
ftr-430	328	19	when	when	SCONJ
ftr-430	328	20	the	the	DET
ftr-430	328	21	loss	loss	NOUN
ftr-430	328	22	is	be	AUX
ftr-430	328	23	sustained	sustain	VERB
ftr-430	328	24	,	,	PUNCT
ftr-430	328	25	provided	provide	VERB
ftr-430	328	26	that	that	SCONJ
ftr-430	328	27	the	the	DET
ftr-430	328	28	loss	loss	NOUN
ftr-430	328	29	represents	represent	VERB
ftr-430	328	30	income	income	NOUN
ftr-430	328	31	that	that	PRON
ftr-430	328	32	was	be	AUX
ftr-430	328	33	previously	previously	ADV
ftr-430	328	34	included	include	VERB
ftr-430	328	35	in	in	ADP
ftr-430	328	36	gross	gross	ADJ
ftr-430	328	37	income	income	NOUN
ftr-430	328	38	under	under	ADP
ftr-430	328	39	the	the	DET
ftr-430	328	40	taxpayer	taxpayer	NOUN
ftr-430	328	41	’s	’s	PART
ftr-430	328	42	accounting	accounting	NOUN
ftr-430	328	43	method	method	NOUN
ftr-430	328	44	.	.	PUNCT
ftr-430	329	1	the	the	DET
ftr-430	329	2	exercise	exercise	NOUN
ftr-430	329	3	of	of	ADP
ftr-430	329	4	taxing	tax	VERB
ftr-430	329	5	jurisdiction	jurisdiction	NOUN
ftr-430	329	6	over	over	ADP
ftr-430	329	7	the	the	DET
ftr-430	329	8	foreign	foreign	ADJ
ftr-430	329	9	-	-	PUNCT
ftr-430	329	10	source	source	NOUN
ftr-430	329	11	income	income	NOUN
ftr-430	329	12	of	of	ADP
ftr-430	329	13	residents	resident	NOUN
ftr-430	329	14	is	be	AUX
ftr-430	329	15	clearly	clearly	ADV
ftr-430	329	16	acceptable	acceptable	ADJ
ftr-430	329	17	under	under	ADP
ftr-430	329	18	international	international	ADJ
ftr-430	329	19	norms	norm	NOUN
ftr-430	329	20	.	.	PUNCT
ftr-430	330	1	see	see	VERB
ftr-430	330	2	,	,	PUNCT
ftr-430	330	3	e.g.	e.g.	ADV
ftr-430	330	4	,	,	PUNCT
ftr-430	330	5	american	american	PROPN
ftr-430	330	6	law	law	PROPN
ftr-430	330	7	institute	institute	PROPN
ftr-430	330	8	,	,	PUNCT
ftr-430	330	9	proposals	proposal	NOUN
ftr-430	330	10	on	on	ADP
ftr-430	330	11	united	united	PROPN
ftr-430	330	12	states	states	PROPN
ftr-430	330	13	taxation	taxation	NOUN
ftr-430	330	14	of	of	ADP
ftr-430	330	15	foreign	foreign	ADJ
ftr-430	330	16	persons	person	NOUN
ftr-430	330	17	and	and	CCONJ
ftr-430	330	18	of	of	ADP
ftr-430	330	19	the	the	DET
ftr-430	330	20	foreign	foreign	ADJ
ftr-430	330	21	income	income	NOUN
ftr-430	330	22	of	of	ADP
ftr-430	330	23	united	united	PROPN
ftr-430	330	24	states	states	PROPN
ftr-430	330	25	persons	person	NOUN
ftr-430	330	26	4	4	NUM
ftr-430	330	27	-	-	SYM
ftr-430	330	28	6	6	NUM
ftr-430	330	29	(	(	PUNCT
ftr-430	330	30	1986	1986	NUM
ftr-430	330	31	)	)	PUNCT
ftr-430	330	32	;	;	PUNCT
ftr-430	330	33	restatement	restatement	NOUN
ftr-430	330	34	(	(	PUNCT
ftr-430	330	35	third	third	ADJ
ftr-430	330	36	)	)	PUNCT
ftr-430	330	37	of	of	ADP
ftr-430	330	38	foreign	foreign	ADJ
ftr-430	330	39	relations	relation	NOUN
ftr-430	330	40	law	law	NOUN
ftr-430	330	41	of	of	ADP
ftr-430	330	42	the	the	DET
ftr-430	330	43	united	united	PROPN
ftr-430	330	44	states	states	PROPN
ftr-430	330	45	§	§	PROPN
ftr-430	330	46	412(1)(a	412(1)(a	PROPN
ftr-430	330	47	)	)	PUNCT
ftr-430	330	48	(	(	PUNCT
ftr-430	330	49	1987	1987	NUM
ftr-430	330	50	)	)	PUNCT
ftr-430	330	51	;	;	PUNCT
ftr-430	330	52	ault	ault	PROPN
ftr-430	330	53	,	,	PUNCT
ftr-430	330	54	supra	supra	PROPN
ftr-430	330	55	note	note	PROPN
ftr-430	330	56	16	16	NUM
ftr-430	330	57	,	,	PUNCT
ftr-430	330	58	at	at	ADP
ftr-430	330	59	367	367	NUM
ftr-430	330	60	;	;	PUNCT
ftr-430	330	61	gustafson	gustafson	PROPN
ftr-430	330	62	,	,	PUNCT
ftr-430	330	63	peroni	peroni	PROPN
ftr-430	330	64	&	&	CCONJ
ftr-430	330	65	pugh	pugh	PROPN
ftr-430	330	66	,	,	PUNCT
ftr-430	330	67	supra	supra	PROPN
ftr-430	330	68	note	note	PROPN
ftr-430	330	69	7	7	NUM
ftr-430	330	70	,	,	PUNCT
ftr-430	330	71	at	at	ADP
ftr-430	330	72	14	14	NUM
ftr-430	330	73	.	.	PUNCT
ftr-430	331	1	21	21	NUM
ftr-430	331	2	.	.	PUNCT
ftr-430	332	1	see	see	VERB
ftr-430	332	2	peroni	peroni	PROPN
ftr-430	332	3	,	,	PUNCT
ftr-430	332	4	supra	supra	PROPN
ftr-430	332	5	note	note	NOUN
ftr-430	332	6	20	20	NUM
ftr-430	332	7	,	,	PUNCT
ftr-430	332	8	at	at	ADP
ftr-430	332	9	981	981	NUM
ftr-430	332	10	-	-	SYM
ftr-430	332	11	82	82	NUM
ftr-430	332	12	.	.	PUNCT
ftr-430	333	1	the	the	DET
ftr-430	333	2	u.s	u.s	PROPN
ftr-430	333	3	.	.	PROPN
ftr-430	333	4	view	view	NOUN
ftr-430	333	5	is	be	AUX
ftr-430	333	6	expressed	express	VERB
ftr-430	333	7	in	in	ADP
ftr-430	333	8	irc	irc	PROPN
ftr-430	333	9	§	§	PROPN
ftr-430	333	10	61(a	61(a	NUM
ftr-430	333	11	)	)	PUNCT
ftr-430	333	12	,	,	PUNCT
ftr-430	333	13	which	which	PRON
ftr-430	333	14	defines	define	VERB
ftr-430	333	15	gross	gross	ADJ
ftr-430	333	16	income	income	NOUN
ftr-430	333	17	as	as	ADP
ftr-430	333	18	“	"	PUNCT
ftr-430	333	19	all	all	DET
ftr-430	333	20	income	income	NOUN
ftr-430	333	21	from	from	ADP
ftr-430	333	22	whatever	whatever	DET
ftr-430	333	23	source	source	NOUN
ftr-430	333	24	derived	derive	VERB
ftr-430	333	25	.	.	PUNCT
ftr-430	333	26	”	"	PUNCT
ftr-430	334	1	c.	c.	PROPN
ftr-430	334	2	ability	ability	NOUN
ftr-430	334	3	-	-	PUNCT
ftr-430	334	4	to	to	ADP
ftr-430	334	5	-	-	PUNCT
ftr-430	334	6	pay	pay	VERB
ftr-430	334	7	and	and	CCONJ
ftr-430	334	8	source	source	NOUN
ftr-430	334	9	of	of	ADP
ftr-430	334	10	income	income	NOUN
ftr-430	334	11	the	the	DET
ftr-430	334	12	source	source	NOUN
ftr-430	334	13	of	of	ADP
ftr-430	334	14	net	net	ADJ
ftr-430	334	15	income	income	NOUN
ftr-430	334	16	is	be	AUX
ftr-430	334	17	simply	simply	ADV
ftr-430	334	18	irrelevant	irrelevant	ADJ
ftr-430	334	19	to	to	SCONJ
ftr-430	334	20	ability	ability	NOUN
ftr-430	334	21	-	-	PUNCT
ftr-430	334	22	to	to	ADP
ftr-430	334	23	-	-	PUNCT
ftr-430	334	24	pay.20	pay.20	PRON
ftr-430	334	25	the	the	DET
ftr-430	334	26	u.s	u.s	PROPN
ftr-430	334	27	.	.	PROPN
ftr-430	334	28	system	system	NOUN
ftr-430	334	29	of	of	ADP
ftr-430	334	30	taxing	tax	VERB
ftr-430	334	31	the	the	DET
ftr-430	334	32	worldwide	worldwide	ADJ
ftr-430	334	33	income	income	NOUN
ftr-430	334	34	of	of	ADP
ftr-430	334	35	resident	resident	ADJ
ftr-430	334	36	individuals	individual	NOUN
ftr-430	334	37	is	be	AUX
ftr-430	334	38	consistent	consistent	ADJ
ftr-430	334	39	with	with	ADP
ftr-430	334	40	this	this	DET
ftr-430	334	41	conclusion;21	conclusion;21	NOUN
ftr-430	334	42	an	an	DET
ftr-430	334	43	exemption	exemption	NOUN
ftr-430	334	44	or	or	CCONJ
ftr-430	334	45	territorial	territorial	ADJ
ftr-430	334	46	system	system	NOUN
ftr-430	334	47	,	,	PUNCT
ftr-430	334	48	under	under	ADP
ftr-430	334	49	which	which	PRON
ftr-430	334	50	foreignsource	foreignsource	NOUN
ftr-430	334	51	income	income	NOUN
ftr-430	334	52	is	be	AUX
ftr-430	334	53	excluded	exclude	VERB
ftr-430	334	54	from	from	ADP
ftr-430	334	55	the	the	DET
ftr-430	334	56	tax	tax	NOUN
ftr-430	334	57	base	base	NOUN
ftr-430	334	58	,	,	PUNCT
ftr-430	334	59	is	be	AUX
ftr-430	334	60	fundamentally	fundamentally	ADV
ftr-430	334	61	inconsistent	inconsistent	ADJ
ftr-430	334	62	.	.	PUNCT
ftr-430	335	1	to	to	PART
ftr-430	335	2	illustrate	illustrate	VERB
ftr-430	335	3	this	this	DET
ftr-430	335	4	point	point	NOUN
ftr-430	335	5	,	,	PUNCT
ftr-430	335	6	consider	consider	VERB
ftr-430	335	7	hypothetical	hypothetical	ADJ
ftr-430	335	8	individuals	individual	NOUN
ftr-430	335	9	a	a	PRON
ftr-430	335	10	and	and	CCONJ
ftr-430	335	11	b	b	NOUN
ftr-430	335	12	who	who	PRON
ftr-430	335	13	live	live	VERB
ftr-430	335	14	year	year	NOUN
ftr-430	335	15	-	-	PUNCT
ftr-430	335	16	round	round	NOUN
ftr-430	335	17	in	in	ADP
ftr-430	335	18	the	the	DET
ftr-430	335	19	united	united	PROPN
ftr-430	335	20	states	states	PROPN
ftr-430	335	21	.	.	PUNCT
ftr-430	336	1	a	a	PRON
ftr-430	336	2	always	always	ADV
ftr-430	336	3	earns	earn	VERB
ftr-430	336	4	$	$	SYM
ftr-430	336	5	8,000	8,000	NUM
ftr-430	336	6	of	of	ADP
ftr-430	336	7	u.s.-source	u.s.-source	NOUN
ftr-430	336	8	net	net	ADJ
ftr-430	336	9	income	income	NOUN
ftr-430	336	10	per	per	ADP
ftr-430	336	11	year	year	NOUN
ftr-430	336	12	as	as	ADP
ftr-430	336	13	a	a	DET
ftr-430	336	14	full	full	ADJ
ftr-430	336	15	-	-	PUNCT
ftr-430	336	16	time	time	NOUN
ftr-430	336	17	convenience	convenience	NOUN
ftr-430	336	18	store	store	NOUN
ftr-430	336	19	clerk	clerk	NOUN
ftr-430	336	20	while	while	SCONJ
ftr-430	336	21	b	b	PROPN
ftr-430	336	22	wholly	wholly	ADV
ftr-430	336	23	owns	own	VERB
ftr-430	336	24	a	a	DET
ftr-430	336	25	312	312	NUM
ftr-430	336	26	florida	florida	PROPN
ftr-430	336	27	tax	tax	NOUN
ftr-430	336	28	review	review	NOUN
ftr-430	337	1	[	[	X
ftr-430	337	2	vol	vol	NOUN
ftr-430	337	3	.	.	PUNCT
ftr-430	337	4	5:4	5:4	NUM
ftr-430	337	5	22	22	NUM
ftr-430	337	6	.	.	PUNCT
ftr-430	338	1	a	a	PRON
ftr-430	338	2	might	might	AUX
ftr-430	338	3	also	also	ADV
ftr-430	338	4	receive	receive	VERB
ftr-430	338	5	government	government	NOUN
ftr-430	338	6	transfer	transfer	NOUN
ftr-430	338	7	payments	payment	NOUN
ftr-430	338	8	,	,	PUNCT
ftr-430	338	9	includ	includ	PROPN
ftr-430	338	10	ing	e	VERB
ftr-430	338	11	an	an	DET
ftr-430	338	12	earned	earn	VERB
ftr-430	338	13	income	income	NOUN
ftr-430	338	14	tax	tax	NOUN
ftr-430	338	15	credit	credit	NOUN
ftr-430	338	16	,	,	PUNCT
ftr-430	338	17	that	that	PRON
ftr-430	338	18	should	should	AUX
ftr-430	338	19	be	be	AUX
ftr-430	338	20	taken	take	VERB
ftr-430	338	21	into	into	ADP
ftr-430	338	22	account	account	NOUN
ftr-430	338	23	for	for	ADP
ftr-430	338	24	purposes	purpose	NOUN
ftr-430	338	25	of	of	ADP
ftr-430	338	26	determining	determine	VERB
ftr-430	338	27	whether	whether	SCONJ
ftr-430	338	28	the	the	DET
ftr-430	338	29	alloca	alloca	NOUN
ftr-430	338	30	tion	tion	NOUN
ftr-430	338	31	of	of	ADP
ftr-430	338	32	the	the	DET
ftr-430	338	33	tax	tax	NOUN
ftr-430	338	34	burden	burden	NOUN
ftr-430	338	35	between	between	ADP
ftr-430	338	36	a	a	PRON
ftr-430	338	37	and	and	CCONJ
ftr-430	338	38	b	b	NOUN
ftr-430	338	39	properly	properly	ADV
ftr-430	338	40	reflects	reflect	VERB
ftr-430	338	41	their	their	PRON
ftr-430	338	42	comparative	comparative	ADJ
ftr-430	338	43	abilities	ability	NOUN
ftr-430	338	44	-	-	PUNCT
ftr-430	338	45	to	to	ADP
ftr-430	338	46	-	-	PUNCT
ftr-430	338	47	pay	pay	VERB
ftr-430	338	48	.	.	PUNCT
ftr-430	339	1	see	see	VERB
ftr-430	339	2	u.s	u.s	PROPN
ftr-430	339	3	.	.	PROPN
ftr-430	339	4	treas	treas	PROPN
ftr-430	339	5	.	.	PUNCT
ftr-430	340	1	dep’t	dep’t	PROPN
ftr-430	340	2	,	,	PUNCT
ftr-430	340	3	distributional	distributional	ADJ
ftr-430	340	4	analysis	analysis	NOUN
ftr-430	340	5	,	,	PUNCT
ftr-430	340	6	supra	supra	PROPN
ftr-430	340	7	note	note	PROPN
ftr-430	340	8	11	11	NUM
ftr-430	340	9	,	,	PUNCT
ftr-430	340	10	at	at	ADP
ftr-430	340	11	§	§	PROPN
ftr-430	340	12	5.1	5.1	NUM
ftr-430	340	13	;	;	PUNCT
ftr-430	340	14	harris	harris	PROPN
ftr-430	340	15	,	,	PUNCT
ftr-430	340	16	supra	supra	PROPN
ftr-430	340	17	note	note	PROPN
ftr-430	340	18	3	3	NUM
ftr-430	340	19	,	,	PUNCT
ftr-430	340	20	at	at	ADP
ftr-430	340	21	16	16	NUM
ftr-430	340	22	;	;	PUNCT
ftr-430	340	23	j.	j.	PROPN
ftr-430	340	24	clifton	clifton	PROPN
ftr-430	340	25	fleming	fleming	PROPN
ftr-430	340	26	,	,	PUNCT
ftr-430	340	27	jr	jr	PROPN
ftr-430	340	28	.	.	PROPN
ftr-430	340	29	,	,	PUNCT
ftr-430	340	30	renewing	renew	VERB
ftr-430	340	31	progressive	progressive	ADJ
ftr-430	340	32	taxation	taxation	NOUN
ftr-430	340	33	by	by	ADP
ftr-430	340	34	relying	rely	VERB
ftr-430	340	35	more	more	ADV
ftr-430	340	36	on	on	ADP
ftr-430	340	37	spending	spending	NOUN
ftr-430	340	38	,	,	PUNCT
ftr-430	340	39	letters	letter	NOUN
ftr-430	340	40	to	to	ADP
ftr-430	340	41	the	the	DET
ftr-430	340	42	editor	editor	NOUN
ftr-430	340	43	,	,	PUNCT
ftr-430	340	44	60	60	NUM
ftr-430	340	45	tax	tax	NOUN
ftr-430	340	46	notes	note	NOUN
ftr-430	340	47	802	802	NUM
ftr-430	340	48	(	(	PUNCT
ftr-430	340	49	1993	1993	NUM
ftr-430	340	50	)	)	PUNCT
ftr-430	340	51	;	;	PUNCT
ftr-430	340	52	fried	fry	VERB
ftr-430	340	53	,	,	PUNCT
ftr-430	340	54	supra	supra	PROPN
ftr-430	340	55	note	note	NOUN
ftr-430	340	56	1	1	NUM
ftr-430	340	57	,	,	PUNCT
ftr-430	340	58	at	at	ADP
ftr-430	340	59	182	182	NUM
ftr-430	340	60	-	-	SYM
ftr-430	340	61	83	83	NUM
ftr-430	340	62	.	.	PUNCT
ftr-430	341	1	transfer	transfer	NOUN
ftr-430	341	2	payments	payment	NOUN
ftr-430	341	3	would	would	AUX
ftr-430	341	4	,	,	PUNCT
ftr-430	341	5	however	however	ADV
ftr-430	341	6	,	,	PUNCT
ftr-430	341	7	have	have	VERB
ftr-430	341	8	little	little	ADJ
ftr-430	341	9	effect	effect	NOUN
ftr-430	341	10	on	on	ADP
ftr-430	341	11	the	the	DET
ftr-430	341	12	differences	difference	NOUN
ftr-430	341	13	between	between	ADP
ftr-430	341	14	a	a	DET
ftr-430	341	15	’s	’s	NOUN
ftr-430	341	16	and	and	CCONJ
ftr-430	341	17	b	b	NOUN
ftr-430	341	18	’s	’s	ADJ
ftr-430	341	19	ability	ability	NOUN
ftr-430	341	20	-	-	PUNCT
ftr-430	341	21	to	to	AUX
ftr-430	341	22	-	-	PUNCT
ftr-430	341	23	pay	pay	VERB
ftr-430	341	24	and	and	CCONJ
ftr-430	341	25	they	they	PRON
ftr-430	341	26	are	be	AUX
ftr-430	341	27	left	leave	VERB
ftr-430	341	28	out	out	ADP
ftr-430	341	29	of	of	ADP
ftr-430	341	30	the	the	DET
ftr-430	341	31	analysis	analysis	NOUN
ftr-430	341	32	to	to	PART
ftr-430	341	33	simplify	simplify	VERB
ftr-430	341	34	it	it	PRON
ftr-430	341	35	.	.	PUNCT
ftr-430	342	1	23	23	NUM
ftr-430	342	2	.	.	PUNCT
ftr-430	343	1	see	see	VERB
ftr-430	343	2	gustafson	gustafson	PROPN
ftr-430	343	3	,	,	PUNCT
ftr-430	343	4	peroni	peroni	PROPN
ftr-430	343	5	&	&	CCONJ
ftr-430	343	6	pugh	pugh	PROPN
ftr-430	343	7	,	,	PUNCT
ftr-430	343	8	supra	supra	PROPN
ftr-430	343	9	note	note	PROPN
ftr-430	343	10	7	7	NUM
ftr-430	343	11	,	,	PUNCT
ftr-430	343	12	at	at	ADP
ftr-430	343	13	18	18	NUM
ftr-430	343	14	;	;	PUNCT
ftr-430	343	15	see	see	VERB
ftr-430	343	16	also	also	ADV
ftr-430	343	17	palmer	palmer	NOUN
ftr-430	343	18	,	,	PUNCT
ftr-430	343	19	supra	supra	PROPN
ftr-430	343	20	note	note	NOUN
ftr-430	343	21	13	13	NUM
ftr-430	343	22	,	,	PUNCT
ftr-430	343	23	at	at	ADP
ftr-430	343	24	15	15	NUM
ftr-430	343	25	(	(	PUNCT
ftr-430	343	26	“	"	PUNCT
ftr-430	343	27	a	a	DET
ftr-430	343	28	home	home	NOUN
ftr-430	343	29	country	country	NOUN
ftr-430	343	30	’s	’s	PART
ftr-430	343	31	exemption	exemption	NOUN
ftr-430	343	32	of	of	ADP
ftr-430	343	33	income	income	NOUN
ftr-430	343	34	earned	earn	VERB
ftr-430	343	35	through	through	ADP
ftr-430	343	36	a	a	DET
ftr-430	343	37	foreign	foreign	ADJ
ftr-430	343	38	economic	economic	ADJ
ftr-430	343	39	relationship	relationship	NOUN
ftr-430	343	40	presents	present	VERB
ftr-430	343	41	greater	great	ADJ
ftr-430	343	42	problems	problem	NOUN
ftr-430	343	43	in	in	ADP
ftr-430	343	44	effectuating	effectuate	VERB
ftr-430	343	45	the	the	DET
ftr-430	343	46	fairness	fairness	NOUN
ftr-430	343	47	doctrine	doctrine	NOUN
ftr-430	343	48	than	than	SCONJ
ftr-430	343	49	does	do	VERB
ftr-430	343	50	a	a	DET
ftr-430	343	51	properly	properly	ADV
ftr-430	343	52	designed	design	VERB
ftr-430	343	53	foreign	foreign	ADJ
ftr-430	343	54	tax	tax	NOUN
ftr-430	343	55	credit	credit	NOUN
ftr-430	343	56	regime	regime	NOUN
ftr-430	343	57	”	"	PUNCT
ftr-430	343	58	)	)	PUNCT
ftr-430	343	59	.	.	PUNCT
ftr-430	344	1	24	24	NUM
ftr-430	344	2	.	.	PUNCT
ftr-430	345	1	because	because	SCONJ
ftr-430	345	2	b	b	NOUN
ftr-430	345	3	’s	’s	PART
ftr-430	345	4	income	income	NOUN
ftr-430	345	5	is	be	AUX
ftr-430	345	6	vastly	vastly	ADV
ftr-430	345	7	larger	large	ADJ
ftr-430	345	8	than	than	ADP
ftr-430	345	9	a	a	DET
ftr-430	345	10	’s	’s	NOUN
ftr-430	345	11	,	,	PUNCT
ftr-430	345	12	the	the	DET
ftr-430	345	13	consensus	consensus	NOUN
ftr-430	345	14	-	-	PUNCT
ftr-430	345	15	ability	ability	NOUN
ftr-430	345	16	-	-	PUNCT
ftr-430	345	17	to	to	ADP
ftr-430	345	18	-	-	PUNCT
ftr-430	345	19	pay	pay	VERB
ftr-430	345	20	fairness	fairness	NOUN
ftr-430	345	21	concept	concept	NOUN
ftr-430	345	22	(	(	PUNCT
ftr-430	345	23	see	see	VERB
ftr-430	345	24	supra	supra	ADJ
ftr-430	345	25	text	text	NOUN
ftr-430	345	26	accompanying	accompanying	ADJ
ftr-430	345	27	note	note	NOUN
ftr-430	345	28	1	1	NUM
ftr-430	345	29	)	)	PUNCT
ftr-430	345	30	clearly	clearly	ADV
ftr-430	345	31	would	would	AUX
ftr-430	345	32	be	be	AUX
ftr-430	345	33	violated	violate	VERB
ftr-430	345	34	by	by	ADP
ftr-430	345	35	a	a	DET
ftr-430	345	36	u.s	u.s	PROPN
ftr-430	345	37	.	.	PROPN
ftr-430	345	38	territorial	territorial	ADJ
ftr-430	345	39	system	system	NOUN
ftr-430	345	40	that	that	PRON
ftr-430	345	41	imposed	impose	VERB
ftr-430	345	42	identical	identical	ADJ
ftr-430	345	43	tax	tax	NOUN
ftr-430	345	44	liabilities	liability	NOUN
ftr-430	345	45	on	on	ADP
ftr-430	345	46	a	a	DET
ftr-430	345	47	and	and	CCONJ
ftr-430	345	48	b.	b.	NOUN
ftr-430	345	49	this	this	DET
ftr-430	345	50	conclusion	conclusion	NOUN
ftr-430	345	51	is	be	AUX
ftr-430	345	52	sufficient	sufficient	ADJ
ftr-430	345	53	for	for	ADP
ftr-430	345	54	our	our	PRON
ftr-430	345	55	purposes	purpose	NOUN
ftr-430	345	56	;	;	PUNCT
ftr-430	345	57	there	there	PRON
ftr-430	345	58	is	be	VERB
ftr-430	345	59	no	no	DET
ftr-430	345	60	need	need	NOUN
ftr-430	345	61	to	to	PART
ftr-430	345	62	analyze	analyze	VERB
ftr-430	345	63	the	the	DET
ftr-430	345	64	a	a	PRON
ftr-430	345	65	-	-	PUNCT
ftr-430	345	66	b	b	NOUN
ftr-430	345	67	example	example	NOUN
ftr-430	345	68	in	in	ADP
ftr-430	345	69	terms	term	NOUN
ftr-430	345	70	of	of	ADP
ftr-430	345	71	vertical	vertical	ADJ
ftr-430	345	72	and	and	CCONJ
ftr-430	345	73	horizont	horizont	PROPN
ftr-430	345	74	al	al	PROPN
ftr-430	345	75	equ	equ	PROPN
ftr-430	345	76	ity	ity	PROPN
ftr-430	345	77	.	.	PROPN
ftr-430	346	1	see	see	VERB
ftr-430	346	2	supra	supra	PROPN
ftr-430	346	3	text	text	NOUN
ftr-430	346	4	accompanying	accompanying	ADJ
ftr-430	346	5	note	note	NOUN
ftr-430	346	6	1	1	X
ftr-430	346	7	.	.	PUNCT
ftr-430	347	1	however	however	ADV
ftr-430	347	2	,	,	PUNCT
ftr-430	347	3	if	if	SCONJ
ftr-430	347	4	other	other	ADJ
ftr-430	347	5	observers	observer	NOUN
ftr-430	347	6	would	would	AUX
ftr-430	347	7	prefer	prefer	VERB
ftr-430	347	8	to	to	PART
ftr-430	347	9	describe	describe	VERB
ftr-430	347	10	equal	equal	ADJ
ftr-430	347	11	taxation	taxation	NOUN
ftr-430	347	12	of	of	ADP
ftr-430	347	13	a	a	PRON
ftr-430	347	14	and	and	CCONJ
ftr-430	347	15	b	b	NOUN
ftr-430	347	16	in	in	ADP
ftr-430	347	17	this	this	DET
ftr-430	347	18	example	example	NOUN
ftr-430	347	19	as	as	ADP
ftr-430	347	20	a	a	DET
ftr-430	347	21	violation	violation	NOUN
ftr-430	347	22	of	of	ADP
ftr-430	347	23	the	the	DET
ftr-430	347	24	principle	principle	NOUN
ftr-430	347	25	of	of	ADP
ftr-430	347	26	verti	verti	PROPN
ftr-430	347	27	cal	cal	PROPN
ftr-430	347	28	equity	equity	PROPN
ftr-430	347	29	,	,	PUNCT
ftr-430	347	30	we	we	PRON
ftr-430	347	31	have	have	VERB
ftr-430	347	32	no	no	DET
ftr-430	347	33	quarrel	quarrel	NOUN
ftr-430	347	34	with	with	ADP
ftr-430	347	35	their	their	PRON
ftr-430	347	36	doing	do	VERB
ftr-430	347	37	so	so	ADV
ftr-430	347	38	.	.	PUNCT
ftr-430	348	1	see	see	VERB
ftr-430	348	2	,	,	PUNCT
ftr-430	348	3	e.g	e.g	NOUN
ftr-430	348	4	,	,	PUNCT
ftr-430	348	5	avi	avi	NOUN
ftr-430	348	6	-	-	PUNCT
ftr-430	348	7	yonah	yonah	ADJ
ftr-430	348	8	,	,	PUNCT
ftr-430	348	9	supra	supra	ADJ
ftr-430	348	10	note	note	NOUN
ftr-430	348	11	10	10	NUM
ftr-430	348	12	,	,	PUNCT
ftr-430	348	13	at	at	ADP
ftr-430	348	14	1616	1616	NUM
ftr-430	348	15	.	.	PUNCT
ftr-430	349	1	25	25	NUM
ftr-430	349	2	.	.	PUNCT
ftr-430	350	1	see	see	VERB
ftr-430	350	2	authorities	authority	NOUN
ftr-430	350	3	cited	cite	VERB
ftr-430	350	4	in	in	ADP
ftr-430	350	5	supra	supra	PROPN
ftr-430	350	6	note	note	PROPN
ftr-430	350	7	20	20	NUM
ftr-430	350	8	.	.	PUNCT
ftr-430	351	1	although	although	SCONJ
ftr-430	351	2	this	this	DET
ftr-430	351	3	conclusion	conclusion	NOUN
ftr-430	351	4	is	be	AUX
ftr-430	351	5	sometimes	sometimes	ADV
ftr-430	351	6	justified	justify	VERB
ftr-430	351	7	as	as	ADP
ftr-430	351	8	necessary	necessary	ADJ
ftr-430	351	9	to	to	PART
ftr-430	351	10	prevent	prevent	VERB
ftr-430	351	11	avoidance	avoidance	NOUN
ftr-430	351	12	of	of	ADP
ftr-430	351	13	the	the	DET
ftr-430	351	14	individual	individual	ADJ
ftr-430	351	15	income	income	NOUN
ftr-430	351	16	tax	tax	NOUN
ftr-430	351	17	’s	’s	PART
ftr-430	351	18	progressive	progressive	ADJ
ftr-430	351	19	rate	rate	NOUN
ftr-430	351	20	structure	structure	NOUN
ftr-430	351	21	,	,	PUNCT
ftr-430	351	22	see	see	VERB
ftr-430	351	23	u.s	u.s	PROPN
ftr-430	351	24	.	.	PROPN
ftr-430	351	25	treas	treas	PROPN
ftr-430	351	26	.	.	PUNCT
ftr-430	352	1	dep’t	dep’t	PROPN
ftr-430	352	2	,	,	PUNCT
ftr-430	352	3	blueprints	blueprint	NOUN
ftr-430	352	4	,	,	PUNCT
ftr-430	352	5	supra	supra	PROPN
ftr-430	352	6	note	note	NOUN
ftr-430	352	7	1	1	NUM
ftr-430	352	8	,	,	PUNCT
ftr-430	352	9	at	at	ADP
ftr-430	352	10	99	99	NUM
ftr-430	352	11	;	;	PUNCT
ftr-430	352	12	vito	vito	PROPN
ftr-430	352	13	tanzi	tanzi	PROPN
ftr-430	352	14	,	,	PUNCT
ftr-430	352	15	taxation	taxation	NOUN
ftr-430	352	16	in	in	ADP
ftr-430	352	17	an	an	DET
ftr-430	352	18	integrating	integrate	VERB
ftr-430	352	19	world	world	NOUN
ftr-430	352	20	77	77	NUM
ftr-430	352	21	-	-	SYM
ftr-430	352	22	78	78	NUM
ftr-430	352	23	(	(	PUNCT
ftr-430	352	24	1995	1995	NUM
ftr-430	352	25	)	)	PUNCT
ftr-430	352	26	;	;	PUNCT
ftr-430	353	1	reuven	reuven	PROPN
ftr-430	353	2	s.	s.	PROPN
ftr-430	353	3	avi	avi	PROPN
ftr-430	353	4	-	-	PUNCT
ftr-430	353	5	yonah	yonah	PROPN
ftr-430	353	6	,	,	PUNCT
ftr-430	353	7	the	the	DET
ftr-430	353	8	structure	structure	NOUN
ftr-430	353	9	of	of	ADP
ftr-430	353	10	international	international	ADJ
ftr-430	353	11	taxation	taxation	NOUN
ftr-430	353	12	:	:	PUNCT
ftr-430	353	13	a	a	DET
ftr-430	353	14	proposal	proposal	NOUN
ftr-430	353	15	for	for	ADP
ftr-430	353	16	simplificat	simplificat	NOUN
ftr-430	353	17	ion	ion	NOUN
ftr-430	353	18	,	,	PUNCT
ftr-430	353	19	74	74	NUM
ftr-430	353	20	tex	tex	PROPN
ftr-430	353	21	.	.	PROPN
ftr-430	353	22	l.	l.	PROPN
ftr-430	353	23	rev	rev	PROPN
ftr-430	353	24	.	.	PROPN
ftr-430	353	25	1301	1301	NUM
ftr-430	353	26	,	,	PUNCT
ftr-430	353	27	1311	1311	NUM
ftr-430	353	28	-	-	SYM
ftr-430	353	29	12	12	NUM
ftr-430	353	30	(	(	PUNCT
ftr-430	353	31	1996	1996	NUM
ftr-430	353	32	)	)	PUNCT
ftr-430	353	33	;	;	PUNCT
ftr-430	353	34	lee	lee	PROPN
ftr-430	353	35	burns	burns	PROPN
ftr-430	353	36	&	&	CCONJ
ftr-430	353	37	richard	richard	PROPN
ftr-430	353	38	krever	krever	PROPN
ftr-430	353	39	,	,	PUNCT
ftr-430	353	40	individual	individual	ADJ
ftr-430	353	41	income	income	NOUN
ftr-430	353	42	tax	tax	NOUN
ftr-430	353	43	,	,	PUNCT
ftr-430	353	44	in	in	ADP
ftr-430	353	45	2	2	NUM
ftr-430	353	46	tax	tax	NOUN
ftr-430	353	47	law	law	NOUN
ftr-430	353	48	design	design	NOUN
ftr-430	353	49	and	and	CCONJ
ftr-430	353	50	drafting	draft	VERB
ftr-430	353	51	495	495	NUM
ftr-430	353	52	,	,	PUNCT
ftr-430	353	53	496	496	NUM
ftr-430	353	54	-	-	SYM
ftr-430	353	55	97	97	NUM
ftr-430	353	56	(	(	PUNCT
ftr-430	353	57	victor	victor	PROPN
ftr-430	353	58	thuronyi	thuronyi	PROPN
ftr-430	353	59	ed	ed	PROPN
ftr-430	353	60	.	.	PROPN
ftr-430	353	61	,	,	PUNCT
ftr-430	353	62	1998	1998	NUM
ftr-430	353	63	)	)	PUNCT
ftr-430	353	64	;	;	PUNCT
ftr-430	353	65	graetz	graetz	NOUN
ftr-430	353	66	,	,	PUNCT
ftr-430	353	67	supra	supra	PROPN
ftr-430	353	68	note	note	NOUN
ftr-430	353	69	4	4	NUM
ftr-430	353	70	,	,	PUNCT
ftr-430	353	71	at	at	ADP
ftr-430	353	72	333	333	NUM
ftr-430	353	73	;	;	PUNCT
ftr-430	353	74	green	green	ADJ
ftr-430	353	75	,	,	PUNCT
ftr-430	353	76	supra	supra	PROPN
ftr-430	353	77	note	note	NOUN
ftr-430	353	78	13	13	NUM
ftr-430	353	79	,	,	PUNCT
ftr-430	353	80	at	at	ADP
ftr-430	353	81	29	29	NUM
ftr-430	353	82	;	;	PUNCT
ftr-430	353	83	roin	roin	NOUN
ftr-430	353	84	,	,	PUNCT
ftr-430	353	85	supra	supra	PROPN
ftr-430	353	86	note	note	NOUN
ftr-430	353	87	13	13	NUM
ftr-430	353	88	,	,	PUNCT
ftr-430	353	89	at	at	ADP
ftr-430	353	90	1761	1761	NUM
ftr-430	353	91	;	;	PUNCT
ftr-430	353	92	introduction	introduction	NOUN
ftr-430	353	93	,	,	PUNCT
ftr-430	353	94	in	in	ADP
ftr-430	353	95	2	2	NUM
ftr-430	353	96	tax	tax	NOUN
ftr-430	353	97	law	law	NOUN
ftr-430	353	98	design	design	NOUN
ftr-430	353	99	and	and	CCONJ
ftr-430	353	100	drafting	draft	VERB
ftr-430	353	101	xxi	xxi	ADJ
ftr-430	353	102	,	,	PUNCT
ftr-430	353	103	xxii	xxii	PROPN
ftr-430	353	104	-	-	PUNCT
ftr-430	353	105	xxiii	xxiii	PROPN
ftr-430	353	106	(	(	PUNCT
ftr-430	353	107	victor	victor	PROPN
ftr-430	353	108	thuronyi	thuronyi	PROPN
ftr-430	353	109	ed	ed	PROPN
ftr-430	353	110	.	.	PROPN
ftr-430	353	111	,	,	PUNCT
ftr-430	353	112	1998	1998	NUM
ftr-430	353	113	)	)	PUNCT
ftr-430	353	114	,	,	PUNCT
ftr-430	353	115	the	the	DET
ftr-430	353	116	conclusion	conclusion	NOUN
ftr-430	353	117	is	be	AUX
ftr-430	353	118	fully	fully	ADV
ftr-430	353	119	applicable	applicable	ADJ
ftr-430	353	120	to	to	ADP
ftr-430	353	121	a	a	DET
ftr-430	353	122	single	single	ADJ
ftr-430	353	123	-	-	PUNCT
ftr-430	353	124	rate	rate	NOUN
ftr-430	353	125	income	income	NOUN
ftr-430	353	126	tax	tax	NOUN
ftr-430	353	127	,	,	PUNCT
ftr-430	353	128	see	see	VERB
ftr-430	353	129	blum	blum	PROPN
ftr-430	353	130	&	&	CCONJ
ftr-430	353	131	kalven	kalven	PROPN
ftr-430	353	132	,	,	PUNCT
ftr-430	353	133	supra	supra	PROPN
ftr-430	353	134	note	note	NOUN
ftr-430	353	135	1	1	NUM
ftr-430	353	136	,	,	PUNCT
ftr-430	353	137	at	at	ADP
ftr-430	353	138	xvii	xvii	PROPN
ftr-430	353	139	;	;	PUNCT
ftr-430	353	140	see	see	VERB
ftr-430	353	141	also	also	ADV
ftr-430	353	142	infra	infra	NOUN
ftr-430	353	143	note	note	VERB
ftr-430	353	144	27	27	NUM
ftr-430	353	145	.	.	PUNCT
ftr-430	354	1	many	many	ADJ
ftr-430	354	2	of	of	ADP
ftr-430	354	3	those	those	PRON
ftr-430	354	4	who	who	PRON
ftr-430	354	5	prefer	prefer	VERB
ftr-430	354	6	to	to	PART
ftr-430	354	7	subdivide	subdivide	VERB
ftr-430	354	8	the	the	DET
ftr-430	354	9	ability	ability	NOUN
ftr-430	354	10	-	-	PUNCT
ftr-430	354	11	to	to	ADP
ftr-430	354	12	-	-	PUNCT
ftr-430	354	13	pay	pay	VERB
ftr-430	354	14	concept	concept	NOUN
ftr-430	354	15	into	into	ADP
ftr-430	354	16	horizontal	horizontal	ADJ
ftr-430	354	17	and	and	CCONJ
ftr-430	354	18	vertical	vertical	ADJ
ftr-430	354	19	equity	equity	NOUN
ftr-430	354	20	components	component	NOUN
ftr-430	354	21	would	would	AUX
ftr-430	354	22	argue	argue	VERB
ftr-430	354	23	that	that	SCONJ
ftr-430	354	24	including	include	VERB
ftr-430	354	25	b	b	NOUN
ftr-430	354	26	’s	’s	PART
ftr-430	354	27	foreignsource	foreignsource	NOUN
ftr-430	354	28	income	income	NOUN
ftr-430	354	29	in	in	ADP
ftr-430	354	30	the	the	DET
ftr-430	354	31	tax	tax	NOUN
ftr-430	354	32	base	base	NOUN
ftr-430	354	33	is	be	AUX
ftr-430	354	34	necessary	necessary	ADJ
ftr-430	354	35	to	to	PART
ftr-430	354	36	satisfy	satisfy	VERB
ftr-430	354	37	both	both	DET
ftr-430	354	38	components	component	NOUN
ftr-430	354	39	irrespective	irrespective	ADV
ftr-430	354	40	of	of	ADP
ftr-430	354	41	concerns	concern	NOUN
ftr-430	354	42	about	about	ADP
ftr-430	354	43	progressivi	progressivi	PROPN
ftr-430	354	44	ty	ty	PRON
ftr-430	354	45	.	.	PUNCT
ftr-430	355	1	u.s	u.s	PROPN
ftr-430	355	2	.	.	PROPN
ftr-430	355	3	limited	limited	ADJ
ftr-430	355	4	liability	liability	NOUN
ftr-430	355	5	company	company	NOUN
ftr-430	355	6	(	(	PUNCT
ftr-430	355	7	in	in	ADP
ftr-430	355	8	a	a	DET
ftr-430	355	9	jurisdiction	jurisdiction	NOUN
ftr-430	355	10	permitting	permit	VERB
ftr-430	355	11	single	single	ADJ
ftr-430	355	12	-	-	PUNCT
ftr-430	355	13	member	member	NOUN
ftr-430	355	14	llcs	llcs	NOUN
ftr-430	355	15	)	)	PUNCT
ftr-430	355	16	which	which	PRON
ftr-430	355	17	always	always	ADV
ftr-430	355	18	earns	earn	VERB
ftr-430	355	19	$	$	SYM
ftr-430	355	20	8,000	8,000	NUM
ftr-430	355	21	per	per	ADP
ftr-430	355	22	year	year	NOUN
ftr-430	355	23	of	of	ADP
ftr-430	355	24	u.s.-source	u.s.-source	NOUN
ftr-430	355	25	net	net	ADJ
ftr-430	355	26	income	income	NOUN
ftr-430	355	27	and	and	CCONJ
ftr-430	355	28	$	$	SYM
ftr-430	355	29	10	10	NUM
ftr-430	355	30	million	million	NUM
ftr-430	355	31	per	per	ADP
ftr-430	355	32	year	year	NOUN
ftr-430	355	33	of	of	ADP
ftr-430	355	34	net	net	ADJ
ftr-430	355	35	income	income	NOUN
ftr-430	355	36	sourced	source	VERB
ftr-430	355	37	to	to	ADP
ftr-430	355	38	active	active	ADJ
ftr-430	355	39	branch	branch	NOUN
ftr-430	355	40	operations	operation	NOUN
ftr-430	355	41	in	in	ADP
ftr-430	355	42	low	low	ADJ
ftr-430	355	43	-	-	PUNCT
ftr-430	355	44	tax	tax	NOUN
ftr-430	355	45	country	country	NOUN
ftr-430	355	46	x.22	x.22	ADP
ftr-430	355	47	under	under	ADP
ftr-430	355	48	a	a	DET
ftr-430	355	49	pure	pure	ADJ
ftr-430	355	50	territorial	territorial	ADJ
ftr-430	355	51	system	system	NOUN
ftr-430	355	52	,	,	PUNCT
ftr-430	355	53	only	only	ADV
ftr-430	355	54	a	a	DET
ftr-430	355	55	’s	’s	NOUN
ftr-430	355	56	and	and	CCONJ
ftr-430	355	57	b	b	NOUN
ftr-430	355	58	’s	’s	X
ftr-430	355	59	$	$	SYM
ftr-430	355	60	8,000	8,000	NUM
ftr-430	355	61	of	of	ADP
ftr-430	355	62	u.s.-source	u.s.-source	ADJ
ftr-430	355	63	income	income	NOUN
ftr-430	355	64	would	would	AUX
ftr-430	355	65	be	be	AUX
ftr-430	355	66	taken	take	VERB
ftr-430	355	67	into	into	ADP
ftr-430	355	68	account	account	NOUN
ftr-430	355	69	for	for	SCONJ
ftr-430	355	70	income	income	NOUN
ftr-430	355	71	tax	tax	NOUN
ftr-430	355	72	purposes.23	purposes.23	PROPN
ftr-430	355	73	stated	state	VERB
ftr-430	355	74	differently	differently	ADV
ftr-430	355	75	,	,	PUNCT
ftr-430	355	76	a	a	DET
ftr-430	355	77	terr	terr	PROPN
ftr-430	355	78	itorial	itorial	ADJ
ftr-430	355	79	system	system	NOUN
ftr-430	355	80	would	would	AUX
ftr-430	355	81	allocate	allocate	VERB
ftr-430	355	82	the	the	DET
ftr-430	355	83	fiscal	fiscal	ADJ
ftr-430	355	84	burden	burden	NOUN
ftr-430	355	85	of	of	ADP
ftr-430	355	86	the	the	DET
ftr-430	355	87	u.s	u.s	PROPN
ftr-430	355	88	.	.	PROPN
ftr-430	355	89	government	government	NOUN
ftr-430	355	90	between	between	ADP
ftr-430	355	91	a	a	PRON
ftr-430	355	92	and	and	CCONJ
ftr-430	355	93	b	b	NOUN
ftr-430	355	94	as	as	SCONJ
ftr-430	355	95	if	if	SCONJ
ftr-430	355	96	they	they	PRON
ftr-430	355	97	had	have	VERB
ftr-430	355	98	equal	equal	ADJ
ftr-430	355	99	abilities	ability	NOUN
ftr-430	355	100	-	-	PUNCT
ftr-430	355	101	to	to	ADP
ftr-430	355	102	-	-	PUNCT
ftr-430	355	103	pay	pay	VERB
ftr-430	355	104	and	and	CCONJ
ftr-430	355	105	both	both	PRON
ftr-430	355	106	would	would	AUX
ftr-430	355	107	remit	remit	VERB
ftr-430	355	108	the	the	DET
ftr-430	355	109	same	same	ADJ
ftr-430	355	110	amount	amount	NOUN
ftr-430	355	111	of	of	ADP
ftr-430	355	112	tax	tax	NOUN
ftr-430	355	113	.	.	PUNCT
ftr-430	356	1	this	this	PRON
ftr-430	356	2	is	be	AUX
ftr-430	356	3	clearly	clearly	ADV
ftr-430	356	4	the	the	DET
ftr-430	356	5	wrong	wrong	ADJ
ftr-430	356	6	answer.24	answer.24	NOUN
ftr-430	356	7	there	there	PRON
ftr-430	356	8	is	be	VERB
ftr-430	356	9	nothing	nothing	PRON
ftr-430	356	10	about	about	ADP
ftr-430	356	11	foreign	foreign	ADJ
ftr-430	356	12	-	-	PUNCT
ftr-430	356	13	source	source	NOUN
ftr-430	356	14	income	income	NOUN
ftr-430	356	15	that	that	PRON
ftr-430	356	16	excuses	excuse	VERB
ftr-430	356	17	it	it	PRON
ftr-430	356	18	from	from	ADP
ftr-430	356	19	being	be	AUX
ftr-430	356	20	taken	take	VERB
ftr-430	356	21	into	into	ADP
ftr-430	356	22	account	account	NOUN
ftr-430	356	23	in	in	ADP
ftr-430	356	24	allocating	allocate	VERB
ftr-430	356	25	the	the	DET
ftr-430	356	26	tax	tax	NOUN
ftr-430	356	27	burden	burden	NOUN
ftr-430	356	28	between	between	ADP
ftr-430	356	29	a	a	PRON
ftr-430	356	30	and	and	CCONJ
ftr-430	356	31	b	b	NOUN
ftr-430	356	32	under	under	ADP
ftr-430	356	33	a	a	DET
ftr-430	356	34	tax	tax	NOUN
ftr-430	356	35	system	system	NOUN
ftr-430	356	36	based	base	VERB
ftr-430	356	37	on	on	ADP
ftr-430	356	38	the	the	DET
ftr-430	356	39	ability	ability	NOUN
ftr-430	356	40	-	-	PUNCT
ftr-430	356	41	to	to	ADP
ftr-430	356	42	-	-	PUNCT
ftr-430	356	43	pay	pay	VERB
ftr-430	356	44	concept	concept	NOUN
ftr-430	356	45	.	.	PUNCT
ftr-430	357	1	a	a	DET
ftr-430	357	2	’s	’s	NOUN
ftr-430	357	3	and	and	CCONJ
ftr-430	357	4	b	b	NOUN
ftr-430	357	5	’s	’s	X
ftr-430	357	6	comparative	comparative	ADJ
ftr-430	357	7	abilities	ability	NOUN
ftr-430	357	8	to	to	PART
ftr-430	357	9	pay	pay	VERB
ftr-430	357	10	can	can	AUX
ftr-430	357	11	be	be	AUX
ftr-430	357	12	properly	properly	ADV
ftr-430	357	13	measured	measure	VERB
ftr-430	357	14	only	only	ADV
ftr-430	357	15	by	by	ADP
ftr-430	357	16	including	include	VERB
ftr-430	357	17	b	b	NOUN
ftr-430	357	18	’s	’s	PART
ftr-430	357	19	foreign	foreign	ADJ
ftr-430	357	20	-	-	PUNCT
ftr-430	357	21	source	source	NOUN
ftr-430	357	22	net	net	ADJ
ftr-430	357	23	income	income	NOUN
ftr-430	357	24	in	in	ADP
ftr-430	357	25	the	the	DET
ftr-430	357	26	calculus.25	calculus.25	PROPN
ftr-430	357	27	current	current	ADJ
ftr-430	357	28	law	law	NOUN
ftr-430	357	29	accomplishes	accomplish	VERB
ftr-430	357	30	this	this	DET
ftr-430	357	31	result	result	NOUN
ftr-430	357	32	2001	2001	NUM
ftr-430	357	33	]	]	PUNCT
ftr-430	357	34	fairness	fairness	NOUN
ftr-430	357	35	in	in	ADP
ftr-430	357	36	international	international	ADJ
ftr-430	357	37	taxation	taxation	NOUN
ftr-430	357	38	313	313	NUM
ftr-430	357	39	26	26	NUM
ftr-430	357	40	.	.	PUNCT
ftr-430	358	1	see	see	VERB
ftr-430	358	2	regs	reg	NOUN
ftr-430	358	3	.	.	PUNCT
ftr-430	359	1	§	§	PROPN
ftr-430	359	2	301.7701	301.7701	NUM
ftr-430	359	3	-	-	SYM
ftr-430	359	4	3(a	3(a	NUM
ftr-430	359	5	)	)	PUNCT
ftr-430	359	6	,	,	PUNCT
ftr-430	359	7	(	(	PUNCT
ftr-430	359	8	b)(1)(ii	b)(1)(ii	ADJ
ftr-430	359	9	)	)	PUNCT
ftr-430	359	10	.	.	PUNCT
ftr-430	360	1	there	there	PRON
ftr-430	360	2	are	be	VERB
ftr-430	360	3	narrow	narrow	ADJ
ftr-430	360	4	exceptions	exception	NOUN
ftr-430	360	5	to	to	ADP
ftr-430	360	6	this	this	DET
ftr-430	360	7	general	general	ADJ
ftr-430	360	8	approach	approach	NOUN
ftr-430	360	9	of	of	ADP
ftr-430	360	10	imposing	impose	VERB
ftr-430	360	11	worldwide	worldwide	ADJ
ftr-430	360	12	taxation	taxation	NOUN
ftr-430	360	13	on	on	ADP
ftr-430	360	14	u.s	u.s	PROPN
ftr-430	360	15	.	.	PROPN
ftr-430	360	16	residents	resident	NOUN
ftr-430	360	17	.	.	PUNCT
ftr-430	361	1	see	see	VERB
ftr-430	361	2	,	,	PUNCT
ftr-430	361	3	e.g.	e.g.	ADV
ftr-430	361	4	,	,	PUNCT
ftr-430	361	5	irc	irc	PROPN
ftr-430	361	6	§	§	PROPN
ftr-430	361	7	§	§	PROPN
ftr-430	361	8	911	911	NUM
ftr-430	361	9	(	(	PUNCT
ftr-430	361	10	exclusion	exclusion	NOUN
ftr-430	361	11	of	of	ADP
ftr-430	361	12	a	a	DET
ftr-430	361	13	limited	limited	ADJ
ftr-430	361	14	amount	amount	NOUN
ftr-430	361	15	of	of	ADP
ftr-430	361	16	foreign	foreign	ADJ
ftr-430	361	17	earned	earn	VERB
ftr-430	361	18	income	income	NOUN
ftr-430	361	19	and	and	CCONJ
ftr-430	361	20	certain	certain	ADJ
ftr-430	361	21	qualified	qualified	ADJ
ftr-430	361	22	housing	housing	NOUN
ftr-430	361	23	amounts	amount	NOUN
ftr-430	361	24	)	)	PUNCT
ftr-430	361	25	;	;	PUNCT
ftr-430	361	26	114	114	NUM
ftr-430	361	27	,	,	PUNCT
ftr-430	361	28	94143	94143	NUM
ftr-430	361	29	(	(	PUNCT
ftr-430	361	30	new	new	ADJ
ftr-430	361	31	exclusion	exclusion	NOUN
ftr-430	361	32	for	for	ADP
ftr-430	361	33	narrowly	narrowly	ADV
ftr-430	361	34	defined	define	VERB
ftr-430	361	35	extraterritorial	extraterritorial	ADJ
ftr-430	361	36	income	income	NOUN
ftr-430	361	37	)	)	PUNCT
ftr-430	361	38	.	.	PUNCT
ftr-430	362	1	27	27	NUM
ftr-430	362	2	.	.	PUNCT
ftr-430	363	1	see	see	VERB
ftr-430	363	2	generally	generally	ADV
ftr-430	363	3	irc	irc	ADV
ftr-430	363	4	§	§	PROPN
ftr-430	363	5	1	1	NUM
ftr-430	363	6	.	.	PUNCT
ftr-430	364	1	the	the	DET
ftr-430	364	2	current	current	ADJ
ftr-430	364	3	internal	internal	ADJ
ftr-430	364	4	revenue	revenue	NOUN
ftr-430	364	5	code	code	NOUN
ftr-430	364	6	imposes	impose	VERB
ftr-430	364	7	progress	progress	NOUN
ftr-430	364	8	i	i	PRON
ftr-430	364	9	ve	ve	VERB
ftr-430	364	10	ra	ra	NOUN
ftr-430	364	11	tes	tes	NOUN
ftr-430	364	12	on	on	ADP
ftr-430	364	13	the	the	DET
ftr-430	364	14	incomes	income	NOUN
ftr-430	364	15	of	of	ADP
ftr-430	364	16	individuals	individual	NOUN
ftr-430	364	17	(	(	PUNCT
ftr-430	364	18	and	and	CCONJ
ftr-430	364	19	on	on	ADP
ftr-430	364	20	corporations	corporation	NOUN
ftr-430	364	21	as	as	ADV
ftr-430	364	22	well	well	ADV
ftr-430	364	23	,	,	PUNCT
ftr-430	364	24	see	see	VERB
ftr-430	364	25	irc	irc	ADV
ftr-430	364	26	§	§	PROPN
ftr-430	364	27	11	11	NUM
ftr-430	364	28	)	)	PUNCT
ftr-430	364	29	.	.	PUNCT
ftr-430	365	1	although	although	SCONJ
ftr-430	365	2	we	we	PRON
ftr-430	365	3	are	be	AUX
ftr-430	365	4	supporters	supporter	NOUN
ftr-430	365	5	of	of	ADP
ftr-430	365	6	this	this	DET
ftr-430	365	7	approach	approach	NOUN
ftr-430	365	8	(	(	PUNCT
ftr-430	365	9	at	at	ADP
ftr-430	365	10	least	least	ADJ
ftr-430	365	11	with	with	ADP
ftr-430	365	12	respect	respect	NOUN
ftr-430	365	13	to	to	ADP
ftr-430	365	14	individuals	individual	NOUN
ftr-430	365	15	)	)	PUNCT
ftr-430	365	16	we	we	PRON
ftr-430	365	17	have	have	AUX
ftr-430	365	18	chosen	choose	VERB
ftr-430	365	19	to	to	PART
ftr-430	365	20	defer	defer	VERB
ftr-430	365	21	our	our	PRON
ftr-430	365	22	advocacy	advocacy	NOUN
ftr-430	365	23	in	in	ADP
ftr-430	365	24	behalf	behalf	NOUN
ftr-430	365	25	of	of	ADP
ftr-430	365	26	progression	progression	NOUN
ftr-430	365	27	.	.	PUNCT
ftr-430	366	1	thus	thus	ADV
ftr-430	366	2	,	,	PUNCT
ftr-430	366	3	in	in	ADP
ftr-430	366	4	this	this	DET
ftr-430	366	5	article	article	NOUN
ftr-430	366	6	when	when	SCONJ
ftr-430	366	7	we	we	PRON
ftr-430	366	8	assert	assert	VERB
ftr-430	366	9	that	that	SCONJ
ftr-430	366	10	b	b	NOUN
ftr-430	366	11	’s	’s	ADV
ftr-430	366	12	$	$	SYM
ftr-430	366	13	10	10	NUM
ftr-430	366	14	million	million	NUM
ftr-430	366	15	of	of	ADP
ftr-430	366	16	foreign	foreign	ADJ
ftr-430	366	17	-	-	PUNCT
ftr-430	366	18	source	source	NOUN
ftr-430	366	19	net	net	ADJ
ftr-430	366	20	income	income	NOUN
ftr-430	366	21	should	should	AUX
ftr-430	366	22	be	be	AUX
ftr-430	366	23	included	include	VERB
ftr-430	366	24	in	in	ADP
ftr-430	366	25	her	her	PRON
ftr-430	366	26	u.s	u.s	PROPN
ftr-430	366	27	.	.	PROPN
ftr-430	366	28	taxable	taxable	ADJ
ftr-430	366	29	income	income	NOUN
ftr-430	366	30	and	and	CCONJ
ftr-430	366	31	that	that	SCONJ
ftr-430	366	32	she	she	PRON
ftr-430	366	33	should	should	AUX
ftr-430	366	34	pay	pay	VERB
ftr-430	366	35	a	a	DET
ftr-430	366	36	larger	large	ADJ
ftr-430	366	37	tax	tax	NOUN
ftr-430	366	38	than	than	ADP
ftr-430	366	39	a	a	PRON
ftr-430	366	40	,	,	PUNCT
ftr-430	366	41	we	we	PRON
ftr-430	366	42	are	be	AUX
ftr-430	366	43	saying	say	VERB
ftr-430	366	44	nothing	nothing	PRON
ftr-430	366	45	about	about	ADP
ftr-430	366	46	what	what	PRON
ftr-430	366	47	the	the	DET
ftr-430	366	48	rate	rate	NOUN
ftr-430	366	49	of	of	ADP
ftr-430	366	50	tax	tax	NOUN
ftr-430	366	51	should	should	AUX
ftr-430	366	52	be	be	AUX
ftr-430	366	53	on	on	ADP
ftr-430	366	54	a	a	DET
ftr-430	366	55	’s	’s	NOUN
ftr-430	366	56	$	$	SYM
ftr-430	366	57	8,000	8,000	NUM
ftr-430	366	58	of	of	ADP
ftr-430	366	59	net	net	ADJ
ftr-430	366	60	income	income	NOUN
ftr-430	366	61	or	or	CCONJ
ftr-430	366	62	whether	whether	SCONJ
ftr-430	366	63	any	any	DET
ftr-430	366	64	part	part	NOUN
ftr-430	366	65	of	of	ADP
ftr-430	366	66	b	b	NOUN
ftr-430	366	67	’s	’s	PART
ftr-430	366	68	income	income	NOUN
ftr-430	366	69	should	should	AUX
ftr-430	366	70	be	be	AUX
ftr-430	366	71	taxed	tax	VERB
ftr-430	366	72	at	at	ADP
ftr-430	366	73	a	a	DET
ftr-430	366	74	rate	rate	NOUN
ftr-430	366	75	higher	high	ADJ
ftr-430	366	76	than	than	ADP
ftr-430	366	77	the	the	DET
ftr-430	366	78	rate	rate	NOUN
ftr-430	366	79	applicable	applicable	ADJ
ftr-430	366	80	to	to	ADP
ftr-430	366	81	a	a	DET
ftr-430	366	82	’s	’s	ADJ
ftr-430	366	83	net	net	ADJ
ftr-430	366	84	income	income	NOUN
ftr-430	366	85	.	.	PUNCT
ftr-430	367	1	stated	state	VERB
ftr-430	367	2	differently	differently	ADV
ftr-430	367	3	,	,	PUNCT
ftr-430	367	4	in	in	ADP
ftr-430	367	5	this	this	DET
ftr-430	367	6	article	article	NOUN
ftr-430	367	7	,	,	PUNCT
ftr-430	367	8	we	we	PRON
ftr-430	367	9	do	do	VERB
ftr-430	367	10	not	not	PART
ftr-430	367	11	,	,	PUNCT
ftr-430	367	12	and	and	CCONJ
ftr-430	367	13	need	need	VERB
ftr-430	367	14	not	not	PART
ftr-430	367	15	,	,	PUNCT
ftr-430	367	16	enter	enter	VERB
ftr-430	367	17	the	the	DET
ftr-430	367	18	debate	debate	NOUN
ftr-430	367	19	over	over	ADP
ftr-430	367	20	whether	whether	SCONJ
ftr-430	367	21	tax	tax	NOUN
ftr-430	367	22	rates	rate	NOUN
ftr-430	367	23	are	be	AUX
ftr-430	367	24	too	too	ADV
ftr-430	367	25	low	low	ADJ
ftr-430	367	26	or	or	CCONJ
ftr-430	367	27	too	too	ADV
ftr-430	367	28	high	high	ADJ
ftr-430	367	29	,	,	PUNCT
ftr-430	367	30	or	or	CCONJ
ftr-430	367	31	the	the	DET
ftr-430	367	32	debate	debate	NOUN
ftr-430	367	33	regarding	regard	VERB
ftr-430	367	34	whether	whether	SCONJ
ftr-430	367	35	the	the	DET
ftr-430	367	36	income	income	NOUN
ftr-430	367	37	tax	tax	NOUN
ftr-430	367	38	should	should	AUX
ftr-430	367	39	be	be	AUX
ftr-430	367	40	progressive	progressive	ADJ
ftr-430	367	41	and	and	CCONJ
ftr-430	367	42	if	if	SCONJ
ftr-430	367	43	so	so	ADV
ftr-430	367	44	,	,	PUNCT
ftr-430	367	45	how	how	SCONJ
ftr-430	367	46	progressive	progressive	ADJ
ftr-430	367	47	.	.	PUNCT
ftr-430	368	1	instead	instead	ADV
ftr-430	368	2	,	,	PUNCT
ftr-430	368	3	we	we	PRON
ftr-430	368	4	limit	limit	VERB
ftr-430	368	5	ourselves	ourselves	PRON
ftr-430	368	6	to	to	ADP
ftr-430	368	7	arguing	argue	VERB
ftr-430	368	8	that	that	SCONJ
ftr-430	368	9	because	because	SCONJ
ftr-430	368	10	b	b	NOUN
ftr-430	368	11	’s	’s	PART
ftr-430	368	12	income	income	NOUN
ftr-430	368	13	is	be	AUX
ftr-430	368	14	1,251	1,251	NUM
ftr-430	368	15	times	time	NOUN
ftr-430	368	16	larger	large	ADJ
ftr-430	368	17	than	than	ADP
ftr-430	368	18	a	a	DET
ftr-430	368	19	’s	’s	NOUN
ftr-430	368	20	,	,	PUNCT
ftr-430	368	21	b	b	PROPN
ftr-430	368	22	should	should	AUX
ftr-430	368	23	pay	pay	VERB
ftr-430	368	24	a	a	DET
ftr-430	368	25	tax	tax	NOUN
ftr-430	368	26	that	that	PRON
ftr-430	368	27	is	be	AUX
ftr-430	368	28	at	at	ADP
ftr-430	368	29	least	least	ADJ
ftr-430	368	30	1,251	1,251	NUM
ftr-430	368	31	times	time	NOUN
ftr-430	368	32	larger	large	ADJ
ftr-430	368	33	than	than	ADP
ftr-430	368	34	the	the	DET
ftr-430	368	35	amount	amount	NOUN
ftr-430	368	36	paid	pay	VERB
ftr-430	368	37	by	by	ADP
ftr-430	368	38	a.	a.	NOUN
ftr-430	368	39	we	we	PRON
ftr-430	368	40	seem	seem	VERB
ftr-430	368	41	to	to	PART
ftr-430	368	42	have	have	VERB
ftr-430	368	43	general	general	ADJ
ftr-430	368	44	support	support	NOUN
ftr-430	368	45	for	for	ADP
ftr-430	368	46	this	this	DET
ftr-430	368	47	position	position	NOUN
ftr-430	368	48	from	from	ADP
ftr-430	368	49	per	per	ADP
ftr-430	368	50	sons	son	NOUN
ftr-430	368	51	who	who	PRON
ftr-430	368	52	are	be	AUX
ftr-430	368	53	not	not	PART
ftr-430	368	54	usually	usually	ADV
ftr-430	368	55	counted	count	VERB
ftr-430	368	56	as	as	ADP
ftr-430	368	57	friends	friend	NOUN
ftr-430	368	58	of	of	ADP
ftr-430	368	59	rigorous	rigorous	ADJ
ftr-430	368	60	income	income	NOUN
ftr-430	368	61	taxation	taxation	NOUN
ftr-430	368	62	.	.	PUNCT
ftr-430	369	1	for	for	ADP
ftr-430	369	2	example	example	NOUN
ftr-430	369	3	,	,	PUNCT
ftr-430	369	4	even	even	ADV
ftr-430	369	5	former	former	ADJ
ftr-430	369	6	president	president	PROPN
ftr-430	369	7	ronald	ronald	PROPN
ftr-430	369	8	reagan	reagan	PROPN
ftr-430	369	9	said	say	VERB
ftr-430	369	10	:	:	PUNCT
ftr-430	369	11	proportionate	proportionate	ADJ
ftr-430	369	12	taxation	taxation	NOUN
ftr-430	369	13	we	we	PRON
ftr-430	369	14	should	should	AUX
ftr-430	369	15	gladly	gladly	ADV
ftr-430	369	16	accept	accept	VERB
ftr-430	369	17	on	on	ADP
ftr-430	369	18	the	the	DET
ftr-430	369	19	theory	theory	NOUN
ftr-430	369	20	that	that	SCONJ
ftr-430	369	21	those	those	PRON
ftr-430	369	22	better	well	ADV
ftr-430	369	23	able	able	ADJ
ftr-430	369	24	to	to	PART
ftr-430	369	25	pay	pay	VERB
ftr-430	369	26	should	should	AUX
ftr-430	369	27	remove	remove	VERB
ftr-430	369	28	some	some	PRON
ftr-430	369	29	of	of	ADP
ftr-430	369	30	the	the	DET
ftr-430	369	31	burden	burden	NOUN
ftr-430	369	32	from	from	ADP
ftr-430	369	33	those	those	PRON
ftr-430	369	34	least	least	ADJ
ftr-430	369	35	able	able	ADJ
ftr-430	369	36	to	to	PART
ftr-430	369	37	pay	pay	VERB
ftr-430	369	38	.	.	PUNCT
ftr-430	370	1	the	the	DET
ftr-430	370	2	bible	bible	PROPN
ftr-430	370	3	explains	explain	VERB
ftr-430	370	4	this	this	PRON
ftr-430	370	5	in	in	ADP
ftr-430	370	6	its	its	PRON
ftr-430	370	7	instruction	instruction	NOUN
ftr-430	370	8	on	on	ADP
ftr-430	370	9	tithing	tithing	NOUN
ftr-430	370	10	.	.	PUNCT
ftr-430	371	1	we	we	PRON
ftr-430	371	2	are	be	AUX
ftr-430	371	3	told	tell	VERB
ftr-430	371	4	that	that	SCONJ
ftr-430	371	5	we	we	PRON
ftr-430	371	6	should	should	AUX
ftr-430	371	7	give	give	VERB
ftr-430	371	8	the	the	DET
ftr-430	371	9	lord	lord	PROPN
ftr-430	371	10	one	one	NUM
ftr-430	371	11	tenth	tenth	NOUN
ftr-430	371	12	and	and	CCONJ
ftr-430	371	13	if	if	SCONJ
ftr-430	371	14	the	the	DET
ftr-430	371	15	lord	lord	PROPN
ftr-430	371	16	prospers	prosper	VERB
ftr-430	371	17	us	we	PRON
ftr-430	371	18	ten	ten	NUM
ftr-430	371	19	times	time	NOUN
ftr-430	371	20	as	as	ADV
ftr-430	371	21	much	much	ADV
ftr-430	371	22	,	,	PUNCT
ftr-430	371	23	we	we	PRON
ftr-430	371	24	should	should	AUX
ftr-430	371	25	give	give	VERB
ftr-430	371	26	ten	ten	NUM
ftr-430	371	27	times	time	NOUN
ftr-430	371	28	as	as	ADV
ftr-430	371	29	much	much	ADJ
ftr-430	371	30	.	.	PUNCT
ftr-430	372	1	ronald	ronald	PROPN
ftr-430	372	2	reagan	reagan	PROPN
ftr-430	372	3	,	,	PUNCT
ftr-430	372	4	encroaching	encroach	VERB
ftr-430	372	5	control	control	NOUN
ftr-430	372	6	:	:	PUNCT
ftr-430	372	7	keep	keep	VERB
ftr-430	372	8	government	government	NOUN
ftr-430	372	9	poor	poor	ADJ
ftr-430	372	10	and	and	CCONJ
ftr-430	372	11	remain	remain	VERB
ftr-430	372	12	free	free	ADJ
ftr-430	372	13	,	,	PUNCT
ftr-430	372	14	27	27	NUM
ftr-430	372	15	vital	vital	ADJ
ftr-430	372	16	speeches	speech	NOUN
ftr-430	372	17	of	of	ADP
ftr-430	372	18	the	the	DET
ftr-430	372	19	day	day	NOUN
ftr-430	372	20	677	677	NUM
ftr-430	372	21	(	(	PUNCT
ftr-430	372	22	1961	1961	NUM
ftr-430	372	23	)	)	PUNCT
ftr-430	372	24	,	,	PUNCT
ftr-430	372	25	quoted	quote	VERB
ftr-430	372	26	in	in	ADP
ftr-430	372	27	marvin	marvin	PROPN
ftr-430	372	28	a.	a.	PROPN
ftr-430	372	29	chirels	chirels	PROPN
ftr-430	372	30	tein	tein	PROPN
ftr-430	372	31	,	,	PUNCT
ftr-430	372	32	federal	federal	ADJ
ftr-430	372	33	income	income	NOUN
ftr-430	372	34	taxat	taxat	INTJ
ftr-430	372	35	ion	ion	NOUN
ftr-430	372	36	5	5	NUM
ftr-430	372	37	-	-	SYM
ftr-430	372	38	6	6	NUM
ftr-430	372	39	n.4	n.4	NOUN
ftr-430	372	40	(	(	PUNCT
ftr-430	372	41	rev	rev	X
ftr-430	372	42	.	.	PROPN
ftr-430	373	1	8th	8th	ADJ
ftr-430	373	2	ed	ed	NOUN
ftr-430	373	3	.	.	PROPN
ftr-430	374	1	1999	1999	NUM
ftr-430	374	2	)	)	PUNCT
ftr-430	374	3	.	.	PUNCT
ftr-430	375	1	also	also	ADV
ftr-430	375	2	,	,	PUNCT
ftr-430	375	3	wi	wi	PROPN
ftr-430	375	4	lliam	lliam	PROPN
ftr-430	375	5	safir	safir	PROPN
ftr-430	375	6	e	e	PROPN
ftr-430	375	7	,	,	PUNCT
ftr-430	375	8	the	the	DET
ftr-430	375	9	conservative	conservative	ADJ
ftr-430	375	10	new	new	PROPN
ftr-430	375	11	york	york	PROPN
ftr-430	375	12	times	times	PROPN
ftr-430	375	13	political	political	ADJ
ftr-430	375	14	commentator	commentator	NOUN
ftr-430	375	15	,	,	PUNCT
ftr-430	375	16	has	have	AUX
ftr-430	375	17	stated	state	VERB
ftr-430	375	18	:	:	PUNCT
ftr-430	375	19	“	"	PUNCT
ftr-430	375	20	most	most	ADJ
ftr-430	375	21	of	of	ADP
ftr-430	375	22	us	we	PRON
ftr-430	375	23	accept	accept	VERB
ftr-430	375	24	as	as	ADP
ftr-430	375	25	‘	'	PUNCT
ftr-430	375	26	fa	fa	X
ftr-430	375	27	ir	ir	NOUN
ftr-430	375	28	’	'	PUNCT
ftr-430	375	29	this	this	DET
ftr-430	375	30	principle	principle	NOUN
ftr-430	375	31	:	:	PUNCT
ftr-430	375	32	the	the	DET
ftr-430	375	33	poor	poor	ADJ
ftr-430	375	34	should	should	AUX
ftr-430	375	35	pay	pay	VERB
ftr-430	375	36	nothing	nothing	PRON
ftr-430	375	37	,	,	PUNCT
ftr-430	375	38	the	the	DET
ftr-430	375	39	middle	middle	ADJ
ftr-430	375	40	rs	rs	NOUN
ftr-430	375	41	something	something	PRON
ftr-430	375	42	,	,	PUNCT
ftr-430	375	43	the	the	DET
ftr-430	375	44	rich	rich	ADJ
ftr-430	375	45	the	the	DET
ftr-430	375	46	highest	high	ADJ
ftr-430	375	47	percentage	percentage	NOUN
ftr-430	375	48	.	.	PUNCT
ftr-430	375	49	”	"	PUNCT
ftr-430	376	1	william	william	PROPN
ftr-430	376	2	safire	safire	PROPN
ftr-430	376	3	,	,	PUNCT
ftr-430	376	4	the	the	DET
ftr-430	376	5	25	25	NUM
ftr-430	376	6	%	%	NOUN
ftr-430	376	7	solution	solution	NOUN
ftr-430	376	8	,	,	PUNCT
ftr-430	376	9	n.y	n.y	PROPN
ftr-430	376	10	.	.	PROPN
ftr-430	376	11	times	times	PROPN
ftr-430	376	12	,	,	PUNCT
ftr-430	376	13	apr	apr	PROPN
ftr-430	376	14	.	.	PROPN
ftr-430	376	15	20	20	NUM
ftr-430	376	16	,	,	PUNCT
ftr-430	376	17	1995	1995	NUM
ftr-430	376	18	,	,	PUNCT
ftr-430	376	19	at	at	ADP
ftr-430	376	20	a23	a23	PROPN
ftr-430	376	21	,	,	PUNCT
ftr-430	376	22	quoted	quote	VERB
ftr-430	376	23	in	in	ADP
ftr-430	376	24	graetz	graetz	NOUN
ftr-430	376	25	,	,	PUNCT
ftr-430	376	26	the	the	DET
ftr-430	376	27	u.s	u.s	PROPN
ftr-430	376	28	.	.	PROPN
ftr-430	376	29	income	income	NOUN
ftr-430	376	30	tax	tax	NOUN
ftr-430	376	31	,	,	PUNCT
ftr-430	376	32	supra	supra	ADJ
ftr-430	376	33	note	note	NOUN
ftr-430	376	34	2	2	NUM
ftr-430	376	35	,	,	PUNCT
ftr-430	376	36	at	at	ADP
ftr-430	376	37	11	11	NUM
ftr-430	376	38	.	.	PUNCT
ftr-430	377	1	indeed	indeed	ADV
ftr-430	377	2	,	,	PUNCT
ftr-430	377	3	most	most	ADJ
ftr-430	377	4	observers	observer	NOUN
ftr-430	377	5	would	would	AUX
ftr-430	377	6	readily	readily	ADV
ftr-430	377	7	concede	concede	VERB
ftr-430	377	8	that	that	SCONJ
ftr-430	377	9	in	in	ADP
ftr-430	377	10	the	the	DET
ftr-430	377	11	a	a	PRON
ftr-430	377	12	-	-	PUNCT
ftr-430	377	13	b	b	NOUN
ftr-430	377	14	example	example	NOUN
ftr-430	377	15	,	,	PUNCT
ftr-430	377	16	b	b	NOUN
ftr-430	377	17	has	have	VERB
ftr-430	377	18	a	a	DET
ftr-430	377	19	much	much	ADV
ftr-430	377	20	greater	great	ADJ
ftr-430	377	21	ability	ability	NOUN
ftr-430	377	22	-	-	PUNCT
ftr-430	377	23	to	to	ADP
ftr-430	377	24	-	-	PUNCT
ftr-430	377	25	pay	pay	NOUN
ftr-430	377	26	than	than	ADP
ftr-430	377	27	a	a	PRON
ftr-430	377	28	,	,	PUNCT
ftr-430	377	29	and	and	CCONJ
ftr-430	377	30	should	should	AUX
ftr-430	377	31	pay	pay	VERB
ftr-430	377	32	a	a	DET
ftr-430	377	33	much	much	ADV
ftr-430	377	34	greater	great	ADJ
ftr-430	377	35	tax	tax	NOUN
ftr-430	377	36	,	,	PUNCT
ftr-430	377	37	regardless	regardless	ADV
ftr-430	377	38	of	of	ADP
ftr-430	377	39	where	where	SCONJ
ftr-430	377	40	these	these	DET
ftr-430	377	41	observers	observer	NOUN
ftr-430	377	42	stand	stand	VERB
ftr-430	377	43	on	on	ADP
ftr-430	377	44	the	the	DET
ftr-430	377	45	issue	issue	NOUN
ftr-430	377	46	of	of	ADP
ftr-430	377	47	progressive	progressive	ADJ
ftr-430	377	48	income	income	NOUN
ftr-430	377	49	taxation	taxation	NOUN
ftr-430	377	50	.	.	PUNCT
ftr-430	378	1	that	that	DET
ftr-430	378	2	consensus	consensus	NOUN
ftr-430	378	3	is	be	AUX
ftr-430	378	4	suffici	suffici	ADJ
ftr-430	378	5	ent	ent	NOUN
ftr-430	378	6	for	for	ADP
ftr-430	378	7	purposes	purpose	NOUN
ftr-430	378	8	of	of	ADP
ftr-430	378	9	this	this	DET
ftr-430	378	10	article	article	NOUN
ftr-430	378	11	.	.	PUNCT
ftr-430	379	1	for	for	ADP
ftr-430	379	2	a	a	DET
ftr-430	379	3	sampling	sampling	NOUN
ftr-430	379	4	of	of	ADP
ftr-430	379	5	the	the	DET
ftr-430	379	6	rich	rich	ADJ
ftr-430	379	7	lit	light	VERB
ftr-430	379	8	erature	erature	NOUN
ftr-430	379	9	on	on	ADP
ftr-430	379	10	the	the	DET
ftr-430	379	11	progressive	progressive	ADJ
ftr-430	379	12	taxat	taxat	PROPN
ftr-430	379	13	ion	ion	NOUN
ftr-430	379	14	controversy	controversy	NOUN
ftr-430	379	15	,	,	PUNCT
ftr-430	379	16	see	see	VERB
ftr-430	379	17	blum	blum	PROPN
ftr-430	379	18	&	&	CCONJ
ftr-430	379	19	kalven	kalven	PROPN
ftr-430	379	20	,	,	PUNCT
ftr-430	379	21	supra	supra	PROPN
ftr-430	379	22	note	note	PROPN
ftr-430	379	23	1	1	NUM
ftr-430	379	24	;	;	PUNCT
ftr-430	379	25	fr	fr	PROPN
ftr-430	379	26	iedrich	iedrich	PROPN
ftr-430	379	27	a.	a.	PROPN
ftr-430	379	28	hayek	hayek	PROPN
ftr-430	379	29	,	,	PUNCT
ftr-430	379	30	the	the	DET
ftr-430	379	31	constitution	constitution	NOUN
ftr-430	379	32	of	of	ADP
ftr-430	379	33	liberty	liberty	PROPN
ftr-430	379	34	(	(	PUNCT
ftr-430	379	35	1960	1960	NUM
ftr-430	379	36	)	)	PUNCT
ftr-430	379	37	;	;	PUNCT
ftr-430	379	38	klein	klein	PROPN
ftr-430	379	39	,	,	PUNCT
ftr-430	379	40	supra	supra	PROPN
ftr-430	379	41	note	note	PROPN
ftr-430	379	42	1	1	NUM
ftr-430	379	43	,	,	PUNCT
ftr-430	379	44	at	at	ADP
ftr-430	379	45	12	12	NUM
ftr-430	379	46	-	-	SYM
ftr-430	379	47	45	45	NUM
ftr-430	379	48	;	;	PUNCT
ftr-430	379	49	arthur	arthur	PROPN
ftr-430	379	50	m.	m.	PROPN
ftr-430	379	51	okun	okun	PROPN
ftr-430	379	52	,	,	PUNCT
ftr-430	379	53	equality	equality	NOUN
ftr-430	379	54	and	and	CCONJ
ftr-430	379	55	efficiency	efficiency	NOUN
ftr-430	379	56	:	:	PUNCT
ftr-430	379	57	the	the	DET
ftr-430	379	58	big	big	ADJ
ftr-430	379	59	tradeoff	tradeoff	NOUN
ftr-430	379	60	(	(	PUNCT
ftr-430	379	61	1975	1975	NUM
ftr-430	379	62	)	)	PUNCT
ftr-430	379	63	;	;	PUNCT
ftr-430	379	64	randolph	randolph	PROPN
ftr-430	379	65	e.	e.	PROPN
ftr-430	379	66	paul	paul	PROPN
ftr-430	379	67	,	,	PUNCT
ftr-430	379	68	taxation	taxation	NOUN
ftr-430	379	69	in	in	ADP
ftr-430	379	70	the	the	DET
ftr-430	379	71	united	united	PROPN
ftr-430	379	72	states	states	PROPN
ftr-430	379	73	714	714	NUM
ftr-430	379	74	-	-	SYM
ftr-430	379	75	64	64	NUM
ftr-430	379	76	(	(	PUNCT
ftr-430	379	77	1954	1954	NUM
ftr-430	379	78	)	)	PUNCT
ftr-430	379	79	;	;	PUNCT
ftr-430	379	80	john	john	PROPN
ftr-430	379	81	f.	f.	PROPN
ftr-430	379	82	witte	witte	PROPN
ftr-430	379	83	,	,	PUNCT
ftr-430	379	84	the	the	DET
ftr-430	379	85	politics	politic	NOUN
ftr-430	379	86	and	and	CCONJ
ftr-430	379	87	development	development	NOUN
ftr-430	379	88	of	of	ADP
ftr-430	379	89	the	the	DET
ftr-430	379	90	federal	federal	ADJ
ftr-430	379	91	income	income	NOUN
ftr-430	379	92	tax	tax	NOUN
ftr-430	379	93	(	(	PUNCT
ftr-430	379	94	1985	1985	NUM
ftr-430	379	95	)	)	PUNCT
ftr-430	379	96	;	;	PUNCT
ftr-430	379	97	fried	fry	VERB
ftr-430	379	98	,	,	PUNCT
ftr-430	379	99	supra	supra	PROPN
ftr-430	379	100	note	note	PROPN
ftr-430	379	101	1	1	NUM
ftr-430	379	102	;	;	PUNCT
ftr-430	379	103	lindsey	lindsey	NOUN
ftr-430	379	104	,	,	PUNCT
ftr-430	379	105	supra	supra	PROPN
ftr-430	379	106	note	note	PROPN
ftr-430	379	107	1	1	NUM
ftr-430	379	108	;	;	PUNCT
ftr-430	379	109	michael	michael	PROPN
ftr-430	379	110	a.	a.	PROPN
ftr-430	379	111	livingston	livingston	PROPN
ftr-430	379	112	,	,	PUNCT
ftr-430	379	113	blum	blum	PROPN
ftr-430	379	114	and	and	CCONJ
ftr-430	379	115	kalven	kalven	VERB
ftr-430	379	116	at	at	ADP
ftr-430	379	117	50	50	NUM
ftr-430	379	118	:	:	PUNCT
ftr-430	379	119	progressive	progressive	ADJ
ftr-430	379	120	taxation	taxation	NOUN
ftr-430	379	121	,	,	PUNCT
ftr-430	379	122	“	"	PUNCT
ftr-430	379	123	globalization	globalization	NOUN
ftr-430	379	124	,	,	PUNCT
ftr-430	379	125	”	"	PUNCT
ftr-430	379	126	and	and	CCONJ
ftr-430	379	127	the	the	DET
ftr-430	379	128	new	new	ADJ
ftr-430	379	129	millennium	millennium	NOUN
ftr-430	379	130	,	,	PUNCT
ftr-430	379	131	4	4	NUM
ftr-430	379	132	fla	fla	NOUN
ftr-430	379	133	.	.	PUNCT
ftr-430	380	1	tax	tax	PROPN
ftr-430	380	2	rev	rev	PROPN
ftr-430	380	3	.	.	PROPN
ftr-430	381	1	731	731	NUM
ftr-430	381	2	(	(	PUNCT
ftr-430	381	3	2000	2000	NUM
ftr-430	381	4	)	)	PUNCT
ftr-430	381	5	;	;	PUNCT
ftr-430	381	6	mcmahon	mcmahon	PROPN
ftr-430	381	7	&	&	CCONJ
ftr-430	381	8	abreu	abreu	PROPN
ftr-430	381	9	,	,	PUNCT
ftr-430	381	10	supra	supra	PROPN
ftr-430	381	11	note	note	PROPN
ftr-430	381	12	13	13	NUM
ftr-430	381	13	;	;	PUNCT
ftr-430	381	14	joel	joel	PROPN
ftr-430	381	15	b.	b.	PROPN
ftr-430	381	16	slemrod	slemrod	PROPN
ftr-430	381	17	,	,	PUNCT
ftr-430	381	18	the	the	DET
ftr-430	381	19	economics	economic	NOUN
ftr-430	381	20	of	of	ADP
ftr-430	381	21	taxing	tax	VERB
ftr-430	381	22	the	the	DET
ftr-430	381	23	rich	rich	ADJ
ftr-430	381	24	,	,	PUNCT
ftr-430	381	25	in	in	ADP
ftr-430	381	26	does	do	AUX
ftr-430	381	27	atlas	atlas	PROPN
ftr-430	381	28	shrug?–the	shrug?–the	DET
ftr-430	381	29	economic	economic	ADJ
ftr-430	381	30	consequences	consequence	NOUN
ftr-430	381	31	of	of	ADP
ftr-430	381	32	taxing	tax	VERB
ftr-430	381	33	the	the	DET
ftr-430	381	34	rich	rich	ADJ
ftr-430	381	35	1	1	NUM
ftr-430	381	36	(	(	PUNCT
ftr-430	381	37	joel	joel	PROPN
ftr-430	381	38	b.	b.	PROPN
ftr-430	381	39	slemrod	slemrod	PROPN
ftr-430	381	40	ed	ed	PROPN
ftr-430	381	41	.	.	PROPN
ftr-430	381	42	,	,	PUNCT
ftr-430	381	43	2000	2000	NUM
ftr-430	381	44	)	)	PUNCT
ftr-430	381	45	;	;	PUNCT
ftr-430	381	46	lawrence	lawrence	PROPN
ftr-430	381	47	zelenak	zelenak	PROPN
ftr-430	381	48	&	&	CCONJ
ftr-430	381	49	kemper	kemper	PROPN
ftr-430	381	50	moreland	moreland	PROPN
ftr-430	381	51	,	,	PUNCT
ftr-430	381	52	can	can	AUX
ftr-430	381	53	the	the	DET
ftr-430	381	54	graduated	graduate	VERB
ftr-430	381	55	income	income	NOUN
ftr-430	381	56	tax	tax	NOUN
ftr-430	381	57	survive	survive	VERB
ftr-430	381	58	optimal	optimal	ADJ
ftr-430	381	59	tax	tax	NOUN
ftr-430	381	60	analysi	analysi	NOUN
ftr-430	381	61	s	s	PART
ftr-430	381	62	?	?	NUM
ftr-430	381	63	53	53	NUM
ftr-430	381	64	tax	tax	NOUN
ftr-430	381	65	l.	l.	PROPN
ftr-430	381	66	rev	rev	PROPN
ftr-430	381	67	.	.	PROPN
ftr-430	381	68	51	51	NUM
ftr-430	381	69	(	(	PUNCT
ftr-430	381	70	1999	1999	NUM
ftr-430	381	71	)	)	PUNCT
ftr-430	381	72	.	.	PUNCT
ftr-430	382	1	for	for	ADP
ftr-430	382	2	a	a	DET
ftr-430	382	3	dissenting	dissent	VERB
ftr-430	382	4	view	view	NOUN
ftr-430	382	5	arguing	argue	VERB
ftr-430	382	6	that	that	SCONJ
ftr-430	382	7	government	government	NOUN
ftr-430	382	8	should	should	AUX
ftr-430	382	9	be	be	AUX
ftr-430	382	10	financed	finance	VERB
ftr-430	382	11	by	by	ADP
ftr-430	382	12	a	a	DET
ftr-430	382	13	modified	modify	VERB
ftr-430	382	14	regressive	regressive	ADJ
ftr-430	382	15	head	head	NOUN
ftr-430	382	16	tax	tax	NOUN
ftr-430	382	17	,	,	PUNCT
ftr-430	382	18	see	see	VERB
ftr-430	382	19	jeffrey	jeffrey	PROPN
ftr-430	382	20	a.	a.	PROPN
ftr-430	382	21	schoenblum	schoenblum	PROPN
ftr-430	382	22	,	,	PUNCT
ftr-430	382	23	tax	tax	NOUN
ftr-430	382	24	fairness	fairness	NOUN
ftr-430	382	25	or	or	CCONJ
ftr-430	382	26	unfai	unfai	NOUN
ftr-430	382	27	rness	rness	NOUN
ftr-430	382	28	?	?	PUNCT
ftr-430	383	1	a	a	DET
ftr-430	383	2	consideration	consideration	NOUN
ftr-430	383	3	by	by	ADP
ftr-430	383	4	ignoring	ignore	VERB
ftr-430	383	5	the	the	DET
ftr-430	383	6	llc	llc	NOUN
ftr-430	383	7	for	for	ADP
ftr-430	383	8	tax	tax	NOUN
ftr-430	383	9	purposes	purpose	NOUN
ftr-430	383	10	,	,	PUNCT
ftr-430	383	11	treating	treat	VERB
ftr-430	383	12	the	the	DET
ftr-430	383	13	llc	llc	NOUN
ftr-430	383	14	’s	’s	PART
ftr-430	383	15	entire	entire	ADJ
ftr-430	383	16	net	net	ADJ
ftr-430	383	17	income	income	NOUN
ftr-430	383	18	as	as	ADP
ftr-430	383	19	taxable	taxable	ADJ
ftr-430	383	20	to	to	ADP
ftr-430	383	21	b26	b26	NOUN
ftr-430	383	22	and	and	CCONJ
ftr-430	383	23	imposing	impose	VERB
ftr-430	383	24	a	a	DET
ftr-430	383	25	much	much	ADV
ftr-430	383	26	larger	large	ADJ
ftr-430	383	27	tax	tax	NOUN
ftr-430	383	28	on	on	ADP
ftr-430	383	29	b	b	NOUN
ftr-430	383	30	than	than	ADP
ftr-430	383	31	on	on	ADP
ftr-430	383	32	a.27	a.27	PROPN
ftr-430	383	33	314	314	NUM
ftr-430	383	34	florida	florida	PROPN
ftr-430	383	35	tax	tax	NOUN
ftr-430	383	36	review	review	NOUN
ftr-430	384	1	[	[	X
ftr-430	384	2	vol	vol	NOUN
ftr-430	384	3	.	.	NOUN
ftr-430	384	4	5:4	5:4	NUM
ftr-430	384	5	of	of	ADP
ftr-430	384	6	the	the	DET
ftr-430	384	7	philosophical	philosophical	ADJ
ftr-430	384	8	bases	basis	NOUN
ftr-430	384	9	for	for	ADP
ftr-430	384	10	unequal	unequal	ADJ
ftr-430	384	11	taxation	taxation	NOUN
ftr-430	384	12	of	of	ADP
ftr-430	384	13	individuals	individual	NOUN
ftr-430	384	14	,	,	PUNCT
ftr-430	384	15	12	12	NUM
ftr-430	384	16	am	am	NOUN
ftr-430	384	17	.	.	PUNCT
ftr-430	385	1	j.	j.	PROPN
ftr-430	385	2	tax	tax	PROPN
ftr-430	385	3	pol’y	pol’y	NOUN
ftr-430	385	4	221	221	NUM
ftr-430	385	5	(	(	PUNCT
ftr-430	385	6	1995	1995	NUM
ftr-430	385	7	)	)	PUNCT
ftr-430	385	8	.	.	PUNCT
ftr-430	386	1	for	for	ADP
ftr-430	386	2	a	a	DET
ftr-430	386	3	response	response	NOUN
ftr-430	386	4	,	,	PUNCT
ftr-430	386	5	see	see	VERB
ftr-430	386	6	donna	donna	PROPN
ftr-430	386	7	m.	m.	NOUN
ftr-430	386	8	byrne	byrne	PROPN
ftr-430	386	9	,	,	PUNCT
ftr-430	386	10	locke	locke	PROPN
ftr-430	386	11	,	,	PUNCT
ftr-430	386	12	property	property	NOUN
ftr-430	386	13	and	and	CCONJ
ftr-430	386	14	progressive	progressive	ADJ
ftr-430	386	15	taxes	taxis	NOUN
ftr-430	386	16	,	,	PUNCT
ftr-430	386	17	78	78	NUM
ftr-430	386	18	neb	neb	NOUN
ftr-430	386	19	.	.	PROPN
ftr-430	386	20	l.	l.	PROPN
ftr-430	386	21	rev	rev	PROPN
ftr-430	386	22	.	.	PROPN
ftr-430	386	23	700	700	NUM
ftr-430	386	24	(	(	PUNCT
ftr-430	386	25	1999	1999	NUM
ftr-430	386	26	)	)	PUNCT
ftr-430	386	27	.	.	PUNCT
ftr-430	387	1	the	the	DET
ftr-430	387	2	merits	merit	NOUN
ftr-430	387	3	and	and	CCONJ
ftr-430	387	4	deficiencies	deficiency	NOUN
ftr-430	387	5	of	of	ADP
ftr-430	387	6	a	a	DET
ftr-430	387	7	head	head	NOUN
ftr-430	387	8	tax	tax	NOUN
ftr-430	387	9	need	need	AUX
ftr-430	387	10	not	not	PART
ftr-430	387	11	be	be	AUX
ftr-430	387	12	included	include	VERB
ftr-430	387	13	in	in	ADP
ftr-430	387	14	this	this	DET
ftr-430	387	15	discussion	discussion	NOUN
ftr-430	387	16	because	because	SCONJ
ftr-430	387	17	such	such	DET
ftr-430	387	18	a	a	DET
ftr-430	387	19	t	t	NOUN
ftr-430	387	20	ax	ax	NOUN
ftr-430	387	21	is	be	AUX
ftr-430	387	22	not	not	PART
ftr-430	387	23	within	within	ADP
ftr-430	387	24	the	the	DET
ftr-430	387	25	range	range	NOUN
ftr-430	387	26	of	of	ADP
ftr-430	387	27	plausible	plausible	ADJ
ftr-430	387	28	poli	poli	NOUN
ftr-430	387	29	cy	cy	PROPN
ftr-430	387	30	alternatives	alternative	NOUN
ftr-430	387	31	.	.	PUNCT
ftr-430	388	1	see	see	VERB
ftr-430	388	2	blum	blum	PROPN
ftr-430	388	3	&	&	CCONJ
ftr-430	388	4	kalven	kalven	PROPN
ftr-430	388	5	,	,	PUNCT
ftr-430	388	6	supra	supra	PROPN
ftr-430	388	7	note	note	NOUN
ftr-430	388	8	1	1	NUM
ftr-430	388	9	,	,	PUNCT
ftr-430	388	10	at	at	ADP
ftr-430	388	11	3	3	NUM
ftr-430	388	12	;	;	PUNCT
ftr-430	388	13	graetz	graetz	PROPN
ftr-430	388	14	&	&	CCONJ
ftr-430	388	15	schenk	schenk	PROPN
ftr-430	388	16	,	,	PUNCT
ftr-430	388	17	supra	supra	PROPN
ftr-430	388	18	note	note	PROPN
ftr-430	388	19	1	1	NUM
ftr-430	388	20	,	,	PUNCT
ftr-430	388	21	at	at	ADP
ftr-430	388	22	38	38	NUM
ftr-430	388	23	-	-	SYM
ftr-430	388	24	39	39	NUM
ftr-430	388	25	;	;	PUNCT
ftr-430	388	26	slemrod	slemrod	NOUN
ftr-430	388	27	&	&	CCONJ
ftr-430	388	28	bakija	bakija	NOUN
ftr-430	388	29	,	,	PUNCT
ftr-430	388	30	supra	supra	ADJ
ftr-430	388	31	note	note	NOUN
ftr-430	388	32	1	1	NUM
ftr-430	388	33	,	,	PUNCT
ftr-430	388	34	at	at	ADP
ftr-430	388	35	136	136	NUM
ftr-430	388	36	;	;	PUNCT
ftr-430	388	37	fried	fry	VERB
ftr-430	388	38	,	,	PUNCT
ftr-430	388	39	supra	supra	PROPN
ftr-430	388	40	note	note	NOUN
ftr-430	388	41	1	1	NUM
ftr-430	388	42	,	,	PUNCT
ftr-430	388	43	at	at	ADP
ftr-430	388	44	161	161	NUM
ftr-430	388	45	-	-	SYM
ftr-430	388	46	62	62	NUM
ftr-430	388	47	,	,	PUNCT
ftr-430	388	48	194	194	NUM
ftr-430	388	49	.	.	PUNCT
ftr-430	388	50	28	28	NUM
ftr-430	388	51	.	.	PUNCT
ftr-430	389	1	see	see	VERB
ftr-430	389	2	generally	generally	ADV
ftr-430	389	3	klaus	klaus	PROPN
ftr-430	389	4	vogel	vogel	NOUN
ftr-430	389	5	,	,	PUNCT
ftr-430	389	6	the	the	DET
ftr-430	389	7	search	search	NOUN
ftr-430	389	8	for	for	ADP
ftr-430	389	9	compatible	compatible	ADJ
ftr-430	389	10	tax	tax	NOUN
ftr-430	389	11	systems	system	NOUN
ftr-430	389	12	,	,	PUNCT
ftr-430	389	13	in	in	ADP
ftr-430	389	14	tax	tax	NOUN
ftr-430	389	15	policy	policy	NOUN
ftr-430	389	16	in	in	ADP
ftr-430	389	17	the	the	DET
ftr-430	389	18	twenty	twenty	NUM
ftr-430	389	19	-	-	PUNCT
ftr-430	389	20	first	first	ADJ
ftr-430	389	21	century	century	NOUN
ftr-430	389	22	76	76	NUM
ftr-430	389	23	,	,	PUNCT
ftr-430	389	24	85	85	NUM
ftr-430	389	25	(	(	PUNCT
ftr-430	389	26	herbert	herbert	PROPN
ftr-430	389	27	stein	stein	PROPN
ftr-430	389	28	ed	ed	PROPN
ftr-430	389	29	.	.	PROPN
ftr-430	389	30	,	,	PUNCT
ftr-430	389	31	1988	1988	NUM
ftr-430	389	32	)	)	PUNCT
ftr-430	389	33	;	;	PUNCT
ftr-430	389	34	vogel	vogel	NOUN
ftr-430	389	35	,	,	PUNCT
ftr-430	389	36	supra	supra	PROPN
ftr-430	389	37	note	note	NOUN
ftr-430	389	38	9	9	NUM
ftr-430	389	39	,	,	PUNCT
ftr-430	389	40	at	at	ADP
ftr-430	389	41	156	156	NUM
ftr-430	389	42	-	-	SYM
ftr-430	389	43	57	57	NUM
ftr-430	389	44	.	.	PUNCT
ftr-430	389	45	29	29	NUM
ftr-430	389	46	.	.	PUNCT
ftr-430	390	1	see	see	VERB
ftr-430	390	2	restatement	restatement	NOUN
ftr-430	390	3	(	(	PUNCT
ftr-430	390	4	third	third	ADJ
ftr-430	390	5	)	)	PUNCT
ftr-430	390	6	of	of	ADP
ftr-430	390	7	foreign	foreign	ADJ
ftr-430	390	8	relations	relation	NOUN
ftr-430	390	9	law	law	NOUN
ftr-430	390	10	of	of	ADP
ftr-430	390	11	the	the	DET
ftr-430	390	12	united	united	PROPN
ftr-430	390	13	states	states	PROPN
ftr-430	390	14	§	§	PROPN
ftr-430	390	15	§	§	PROPN
ftr-430	390	16	411	411	NUM
ftr-430	390	17	-	-	SYM
ftr-430	390	18	413	413	NUM
ftr-430	390	19	(	(	PUNCT
ftr-430	390	20	1987	1987	NUM
ftr-430	390	21	)	)	PUNCT
ftr-430	390	22	;	;	PUNCT
ftr-430	390	23	commission	commission	NOUN
ftr-430	390	24	of	of	ADP
ftr-430	390	25	the	the	DET
ftr-430	390	26	european	european	PROPN
ftr-430	390	27	communities	communities	PROPN
ftr-430	390	28	,	,	PUNCT
ftr-430	390	29	tax	tax	NOUN
ftr-430	390	30	policy	policy	NOUN
ftr-430	390	31	in	in	ADP
ftr-430	390	32	the	the	DET
ftr-430	390	33	european	european	PROPN
ftr-430	390	34	union	union	PROPN
ftr-430	390	35	–	–	PUNCT
ftr-430	390	36	priorities	priority	NOUN
ftr-430	390	37	for	for	ADP
ftr-430	390	38	the	the	DET
ftr-430	390	39	years	year	NOUN
ftr-430	390	40	ahead	ahead	ADV
ftr-430	390	41	9	9	NUM
ftr-430	390	42	,	,	PUNCT
ftr-430	390	43	25	25	NUM
ftr-430	390	44	(	(	PUNCT
ftr-430	390	45	may	may	PROPN
ftr-430	390	46	23	23	NUM
ftr-430	390	47	,	,	PUNCT
ftr-430	390	48	2001	2001	NUM
ftr-430	390	49	)	)	PUNCT
ftr-430	390	50	;	;	PUNCT
ftr-430	390	51	woellner	woellner	NOUN
ftr-430	390	52	,	,	PUNCT
ftr-430	390	53	barkoczy	barkoczy	PROPN
ftr-430	390	54	&	&	CCONJ
ftr-430	390	55	murphy	murphy	PROPN
ftr-430	390	56	,	,	PUNCT
ftr-430	390	57	supra	supra	PROPN
ftr-430	390	58	note	note	PROPN
ftr-430	390	59	7	7	NUM
ftr-430	390	60	,	,	PUNCT
ftr-430	390	61	at	at	ADP
ftr-430	390	62	1303	1303	NUM
ftr-430	390	63	;	;	PUNCT
ftr-430	390	64	avi	avi	NOUN
ftr-430	390	65	-	-	PUNCT
ftr-430	390	66	yonah	yonah	ADJ
ftr-430	390	67	,	,	PUNCT
ftr-430	390	68	supra	supra	ADJ
ftr-430	390	69	note	note	NOUN
ftr-430	390	70	10	10	NUM
ftr-430	390	71	,	,	PUNCT
ftr-430	390	72	at	at	ADP
ftr-430	390	73	1629	1629	NUM
ftr-430	390	74	;	;	PUNCT
ftr-430	390	75	graetz	graetz	NOUN
ftr-430	390	76	,	,	PUNCT
ftr-430	390	77	supra	supra	PROPN
ftr-430	390	78	note	note	NOUN
ftr-430	390	79	4	4	NUM
ftr-430	390	80	,	,	PUNCT
ftr-430	390	81	at	at	ADP
ftr-430	390	82	277	277	NUM
ftr-430	390	83	-	-	SYM
ftr-430	390	84	282	282	NUM
ftr-430	390	85	;	;	PUNCT
ftr-430	390	86	roin	roin	NOUN
ftr-430	390	87	,	,	PUNCT
ftr-430	390	88	supra	supra	PROPN
ftr-430	390	89	note	note	NOUN
ftr-430	390	90	10	10	NUM
ftr-430	390	91	,	,	PUNCT
ftr-430	390	92	at	at	ADP
ftr-430	390	93	597	597	NUM
ftr-430	390	94	;	;	PUNCT
ftr-430	390	95	stanley	stanley	PROPN
ftr-430	390	96	s.	s.	PROPN
ftr-430	390	97	surrey	surrey	PROPN
ftr-430	390	98	,	,	PUNCT
ftr-430	390	99	current	current	ADJ
ftr-430	390	100	issues	issue	NOUN
ftr-430	390	101	in	in	ADP
ftr-430	390	102	the	the	DET
ftr-430	390	103	taxation	taxation	NOUN
ftr-430	390	104	of	of	ADP
ftr-430	390	105	corporate	corporate	ADJ
ftr-430	390	106	foreign	foreign	ADJ
ftr-430	390	107	investment	investment	NOUN
ftr-430	390	108	,	,	PUNCT
ftr-430	390	109	56	56	NUM
ftr-430	390	110	colum	colum	NOUN
ftr-430	390	111	.	.	PUNCT
ftr-430	391	1	l.	l.	PROPN
ftr-430	391	2	rev	rev	PROPN
ftr-430	391	3	.	.	PROPN
ftr-430	391	4	815	815	NUM
ftr-430	391	5	,	,	PUNCT
ftr-430	391	6	824	824	NUM
ftr-430	391	7	(	(	PUNCT
ftr-430	391	8	1956	1956	NUM
ftr-430	391	9	)	)	PUNCT
ftr-430	391	10	;	;	PUNCT
ftr-430	391	11	alvin	alvin	PROPN
ftr-430	391	12	c.	c.	PROPN
ftr-430	391	13	warren	warren	PROPN
ftr-430	391	14	,	,	PUNCT
ftr-430	391	15	jr	jr	PROPN
ftr-430	391	16	.	.	PROPN
ftr-430	391	17	,	,	PUNCT
ftr-430	391	18	alternatives	alternative	NOUN
ftr-430	391	19	for	for	ADP
ftr-430	391	20	international	international	ADJ
ftr-430	391	21	corporate	corporate	ADJ
ftr-430	391	22	tax	tax	NOUN
ftr-430	391	23	reform	reform	NOUN
ftr-430	391	24	,	,	PUNCT
ftr-430	391	25	49	49	NUM
ftr-430	391	26	tax	tax	NOUN
ftr-430	391	27	l.	l.	PROPN
ftr-430	391	28	rev	rev	PROPN
ftr-430	391	29	.	.	PROPN
ftr-430	391	30	599	599	NUM
ftr-430	391	31	,	,	PUNCT
ftr-430	391	32	612	612	NUM
ftr-430	391	33	(	(	PUNCT
ftr-430	391	34	1994	1994	NUM
ftr-430	391	35	)	)	PUNCT
ftr-430	391	36	;	;	PUNCT
ftr-430	391	37	see	see	VERB
ftr-430	391	38	also	also	ADV
ftr-430	391	39	harris	harris	PROPN
ftr-430	391	40	,	,	PUNCT
ftr-430	391	41	supra	supra	PROPN
ftr-430	391	42	note	note	PROPN
ftr-430	391	43	3	3	NUM
ftr-430	391	44	,	,	PUNCT
ftr-430	391	45	at	at	ADP
ftr-430	391	46	443	443	NUM
ftr-430	391	47	-	-	SYM
ftr-430	391	48	44	44	NUM
ftr-430	391	49	,	,	PUNCT
ftr-430	391	50	474	474	NUM
ftr-430	391	51	;	;	PUNCT
ftr-430	391	52	dan	dan	PROPN
ftr-430	391	53	r.	r.	PROPN
ftr-430	391	54	mastromarco	mastromarco	PROPN
ftr-430	391	55	,	,	PUNCT
ftr-430	391	56	department	department	PROPN
ftr-430	391	57	of	of	ADP
ftr-430	391	58	treasury	treasury	PROPN
ftr-430	391	59	exercises	exercise	VERB
ftr-430	391	60	good	good	ADJ
ftr-430	391	61	judgment	judgment	NOUN
ftr-430	391	62	on	on	ADP
ftr-430	391	63	oecd	oecd	PROPN
ftr-430	391	64	initiative	initiative	NOUN
ftr-430	391	65	,	,	PUNCT
ftr-430	391	66	news	news	NOUN
ftr-430	391	67	,	,	PUNCT
ftr-430	391	68	commentary	commentary	NOUN
ftr-430	391	69	and	and	CCONJ
ftr-430	391	70	analysis	analysis	NOUN
ftr-430	391	71	,	,	PUNCT
ftr-430	391	72	91	91	NUM
ftr-430	391	73	tax	tax	NOUN
ftr-430	391	74	notes	note	NOUN
ftr-430	391	75	1623	1623	NUM
ftr-430	391	76	,	,	PUNCT
ftr-430	391	77	1624	1624	NUM
ftr-430	391	78	(	(	PUNCT
ftr-430	391	79	2001	2001	NUM
ftr-430	391	80	)	)	PUNCT
ftr-430	391	81	;	;	PUNCT
ftr-430	391	82	mitchell	mitchell	PROPN
ftr-430	391	83	,	,	PUNCT
ftr-430	391	84	supra	supra	PROPN
ftr-430	391	85	note	note	NOUN
ftr-430	391	86	9	9	NUM
ftr-430	391	87	,	,	PUNCT
ftr-430	391	88	at	at	ADP
ftr-430	391	89	814	814	NUM
ftr-430	391	90	-	-	SYM
ftr-430	391	91	15	15	NUM
ftr-430	391	92	;	;	PUNCT
ftr-430	391	93	u.s	u.s	PROPN
ftr-430	391	94	.	.	PROPN
ftr-430	391	95	treasury	treasury	PROPN
ftr-430	391	96	secretary	secretary	PROPN
ftr-430	391	97	statement	statement	NOUN
ftr-430	391	98	on	on	ADP
ftr-430	391	99	oecd	oecd	PROPN
ftr-430	391	100	tax	tax	NOUN
ftr-430	391	101	havens	haven	NOUN
ftr-430	391	102	,	,	PUNCT
ftr-430	391	103	official	official	ADJ
ftr-430	391	104	announcements	announcement	NOUN
ftr-430	391	105	,	,	PUNCT
ftr-430	391	106	notices	notice	NOUN
ftr-430	391	107	and	and	CCONJ
ftr-430	391	108	news	news	NOUN
ftr-430	391	109	releases	release	NOUN
ftr-430	391	110	,	,	PUNCT
ftr-430	391	111	22	22	NUM
ftr-430	391	112	tax	tax	NOUN
ftr-430	391	113	notes	note	NOUN
ftr-430	391	114	int’l	int’l	ADJ
ftr-430	391	115	2617	2617	NUM
ftr-430	391	116	(	(	PUNCT
ftr-430	391	117	2001	2001	NUM
ftr-430	391	118	)	)	PUNCT
ftr-430	391	119	;	;	PUNCT
ftr-430	391	120	letter	letter	NOUN
ftr-430	391	121	from	from	ADP
ftr-430	391	122	congressman	congressman	PROPN
ftr-430	391	123	dick	dick	PROPN
ftr-430	391	124	armey	armey	PROPN
ftr-430	391	125	to	to	ADP
ftr-430	391	126	secretary	secretary	PROPN
ftr-430	391	127	of	of	ADP
ftr-430	391	128	the	the	DET
ftr-430	391	129	treasury	treasury	PROPN
ftr-430	391	130	lawrence	lawrence	PROPN
ftr-430	391	131	summers	summers	PROPN
ftr-430	391	132	(	(	PUNCT
ftr-430	391	133	sept.7	sept.7	NOUN
ftr-430	391	134	,	,	PUNCT
ftr-430	391	135	2000	2000	NUM
ftr-430	391	136	)	)	PUNCT
ftr-430	391	137	,	,	PUNCT
ftr-430	391	138	reprinted	reprint	VERB
ftr-430	391	139	in	in	ADP
ftr-430	391	140	88	88	NUM
ftr-430	391	141	tax	tax	NOUN
ftr-430	391	142	notes	note	NOUN
ftr-430	391	143	1539	1539	NUM
ftr-430	391	144	,	,	PUNCT
ftr-430	391	145	1540	1540	NUM
ftr-430	391	146	(	(	PUNCT
ftr-430	391	147	2000	2000	NUM
ftr-430	391	148	)	)	PUNCT
ftr-430	391	149	.	.	PUNCT
ftr-430	392	1	30	30	NUM
ftr-430	392	2	.	.	PUNCT
ftr-430	393	1	see	see	VERB
ftr-430	393	2	mitchell	mitchell	PROPN
ftr-430	393	3	,	,	PUNCT
ftr-430	393	4	supra	supra	PROPN
ftr-430	393	5	note	note	NOUN
ftr-430	393	6	9	9	NUM
ftr-430	393	7	,	,	PUNCT
ftr-430	393	8	at	at	ADP
ftr-430	393	9	803	803	NUM
ftr-430	393	10	-	-	SYM
ftr-430	393	11	06	06	NUM
ftr-430	393	12	,	,	PUNCT
ftr-430	393	13	814	814	NUM
ftr-430	393	14	-	-	SYM
ftr-430	393	15	15	15	NUM
ftr-430	393	16	,	,	PUNCT
ftr-430	393	17	821	821	NUM
ftr-430	393	18	-	-	SYM
ftr-430	393	19	22	22	NUM
ftr-430	393	20	;	;	PUNCT
ftr-430	393	21	surrey	surrey	PROPN
ftr-430	393	22	,	,	PUNCT
ftr-430	393	23	supra	supra	PROPN
ftr-430	393	24	note	note	PROPN
ftr-430	393	25	29	29	NUM
ftr-430	393	26	,	,	PUNCT
ftr-430	393	27	at	at	ADP
ftr-430	393	28	825	825	NUM
ftr-430	393	29	(	(	PUNCT
ftr-430	393	30	“	"	PUNCT
ftr-430	393	31	when	when	SCONJ
ftr-430	393	32	a	a	DET
ftr-430	393	33	ll	ll	NOUN
ftr-430	393	34	of	of	ADP
ftr-430	393	35	the	the	DET
ftr-430	393	36	recommendations	recommendation	NOUN
ftr-430	393	37	of	of	ADP
ftr-430	393	38	these	these	DET
ftr-430	393	39	organizations	organization	NOUN
ftr-430	393	40	for	for	ADP
ftr-430	393	41	e	e	NOUN
ftr-430	393	42	liminating	liminate	VERB
ftr-430	393	43	double	double	ADJ
ftr-430	393	44	taxation	taxation	NOUN
ftr-430	393	45	are	be	AUX
ftr-430	393	46	added	add	VERB
ftr-430	393	47	up	up	ADP
ftr-430	393	48	,	,	PUNCT
ftr-430	393	49	the	the	DET
ftr-430	393	50	basic	basic	ADJ
ftr-430	393	51	juri	juri	PROPN
ftr-430	393	52	sdict	sdict	PROPN
ftr-430	393	53	ional	ional	PROPN
ftr-430	393	54	rule	rule	NOUN
ftr-430	393	55	they	they	PRON
ftr-430	393	56	suggest	suggest	VERB
ftr-430	393	57	i	i	PRON
ftr-430	393	58	s	s	VERB
ftr-430	393	59	not	not	PART
ftr-430	393	60	that	that	PRON
ftr-430	393	61	of	of	ADP
ftr-430	393	62	the	the	DET
ftr-430	393	63	count	count	NOUN
ftr-430	393	64	ry	ry	NOUN
ftr-430	393	65	of	of	ADP
ftr-430	393	66	citizenship	citizenship	NOUN
ftr-430	393	67	d.	d.	NOUN
ftr-430	393	68	compared	compare	VERB
ftr-430	393	69	to	to	ADP
ftr-430	393	70	whom	whom	PRON
ftr-430	393	71	?	?	PUNCT
ftr-430	394	1	one	one	PRON
ftr-430	394	2	could	could	AUX
ftr-430	394	3	argue	argue	VERB
ftr-430	394	4	that	that	SCONJ
ftr-430	394	5	if	if	SCONJ
ftr-430	394	6	individual	individual	ADJ
ftr-430	394	7	c	c	PROPN
ftr-430	394	8	is	be	AUX
ftr-430	394	9	an	an	DET
ftr-430	394	10	x	x	X
ftr-430	394	11	country	country	NOUN
ftr-430	394	12	resident	resident	NOUN
ftr-430	394	13	who	who	PRON
ftr-430	394	14	also	also	ADV
ftr-430	394	15	earns	earn	VERB
ftr-430	394	16	$	$	SYM
ftr-430	394	17	10,000,000	10,000,000	NUM
ftr-430	394	18	of	of	ADP
ftr-430	394	19	x	x	NOUN
ftr-430	394	20	country	country	NOUN
ftr-430	394	21	-	-	PUNCT
ftr-430	394	22	source	source	NOUN
ftr-430	394	23	business	business	NOUN
ftr-430	394	24	income	income	NOUN
ftr-430	394	25	and	and	CCONJ
ftr-430	394	26	pays	pay	VERB
ftr-430	394	27	the	the	DET
ftr-430	394	28	low	low	ADJ
ftr-430	394	29	x	x	SYM
ftr-430	394	30	country	country	NOUN
ftr-430	394	31	rate	rate	NOUN
ftr-430	394	32	thereon	thereon	NOUN
ftr-430	394	33	,	,	PUNCT
ftr-430	394	34	fairness	fairness	NOUN
ftr-430	394	35	requires	require	VERB
ftr-430	394	36	the	the	DET
ftr-430	394	37	a	a	PROPN
ftr-430	394	38	-	-	PUNCT
ftr-430	394	39	b	b	NOUN
ftr-430	394	40	comparison	comparison	NOUN
ftr-430	394	41	to	to	PART
ftr-430	394	42	be	be	AUX
ftr-430	394	43	replaced	replace	VERB
ftr-430	394	44	with	with	ADP
ftr-430	394	45	a	a	DET
ftr-430	394	46	b	b	PROPN
ftr-430	394	47	-	-	PUNCT
ftr-430	394	48	c	c	NOUN
ftr-430	394	49	comparison	comparison	NOUN
ftr-430	394	50	and	and	CCONJ
ftr-430	394	51	requires	require	VERB
ftr-430	394	52	that	that	SCONJ
ftr-430	394	53	b	b	NOUN
ftr-430	394	54	’s	’s	ADV
ftr-430	394	55	$	$	SYM
ftr-430	394	56	10,000,000	10,000,000	NUM
ftr-430	394	57	x	x	SYM
ftr-430	394	58	country	country	NOUN
ftr-430	394	59	-	-	PUNCT
ftr-430	394	60	source	source	NOUN
ftr-430	394	61	income	income	NOUN
ftr-430	394	62	be	be	AUX
ftr-430	394	63	exempted	exempt	VERB
ftr-430	394	64	from	from	ADP
ftr-430	394	65	the	the	DET
ftr-430	394	66	u.s	u.s	PROPN
ftr-430	394	67	.	.	PROPN
ftr-430	394	68	tax	tax	NOUN
ftr-430	394	69	base	base	NOUN
ftr-430	394	70	so	so	SCONJ
ftr-430	394	71	that	that	SCONJ
ftr-430	394	72	this	this	DET
ftr-430	394	73	income	income	NOUN
ftr-430	394	74	bears	bear	VERB
ftr-430	394	75	only	only	ADV
ftr-430	394	76	the	the	DET
ftr-430	394	77	low	low	ADJ
ftr-430	394	78	x	x	SYM
ftr-430	394	79	country	country	NOUN
ftr-430	394	80	tax	tax	NOUN
ftr-430	394	81	paid	pay	VERB
ftr-430	394	82	by	by	ADP
ftr-430	394	83	c.28	c.28	PROPN
ftr-430	394	84	if	if	SCONJ
ftr-430	394	85	,	,	PUNCT
ftr-430	394	86	however	however	ADV
ftr-430	394	87	,	,	PUNCT
ftr-430	394	88	the	the	DET
ftr-430	394	89	u.s	u.s	PROPN
ftr-430	394	90	.	.	PROPN
ftr-430	394	91	congress	congress	PROPN
ftr-430	394	92	decides	decide	VERB
ftr-430	394	93	to	to	PART
ftr-430	394	94	tax	tax	VERB
ftr-430	394	95	u.s	u.s	PROPN
ftr-430	394	96	.	.	PROPN
ftr-430	394	97	residents	resident	NOUN
ftr-430	394	98	’	'	PUNCT
ftr-430	394	99	entire	entire	ADJ
ftr-430	394	100	taxable	taxable	ADJ
ftr-430	394	101	incomes	income	NOUN
ftr-430	394	102	at	at	ADP
ftr-430	394	103	a	a	DET
ftr-430	394	104	high	high	ADJ
ftr-430	394	105	rate	rate	NOUN
ftr-430	394	106	(	(	PUNCT
ftr-430	394	107	with	with	ADP
ftr-430	394	108	a	a	DET
ftr-430	394	109	credit	credit	NOUN
ftr-430	394	110	for	for	ADP
ftr-430	394	111	foreign	foreign	ADJ
ftr-430	394	112	taxes	taxis	NOUN
ftr-430	394	113	)	)	PUNCT
ftr-430	394	114	and	and	CCONJ
ftr-430	394	115	country	country	NOUN
ftr-430	394	116	x	x	AUX
ftr-430	394	117	decides	decide	VERB
ftr-430	394	118	to	to	PART
ftr-430	394	119	impose	impose	VERB
ftr-430	394	120	tax	tax	NOUN
ftr-430	394	121	at	at	ADP
ftr-430	394	122	a	a	DET
ftr-430	394	123	low	low	ADJ
ftr-430	394	124	rate	rate	NOUN
ftr-430	394	125	on	on	ADP
ftr-430	394	126	its	its	PRON
ftr-430	394	127	residents	resident	NOUN
ftr-430	394	128	and	and	CCONJ
ftr-430	394	129	on	on	ADP
ftr-430	394	130	income	income	NOUN
ftr-430	394	131	sourced	source	VERB
ftr-430	394	132	within	within	ADP
ftr-430	394	133	its	its	PRON
ftr-430	394	134	borders	border	NOUN
ftr-430	394	135	,	,	PUNCT
ftr-430	394	136	there	there	PRON
ftr-430	394	137	is	be	VERB
ftr-430	394	138	no	no	DET
ftr-430	394	139	fairness	fairness	NOUN
ftr-430	394	140	-	-	PUNCT
ftr-430	394	141	based	base	VERB
ftr-430	394	142	reason	reason	NOUN
ftr-430	394	143	why	why	SCONJ
ftr-430	394	144	the	the	DET
ftr-430	394	145	level	level	NOUN
ftr-430	394	146	of	of	ADP
ftr-430	394	147	x	x	PROPN
ftr-430	394	148	country	country	NOUN
ftr-430	394	149	source	source	NOUN
ftr-430	394	150	-	-	PUNCT
ftr-430	394	151	based	base	VERB
ftr-430	394	152	taxation	taxation	NOUN
ftr-430	394	153	should	should	AUX
ftr-430	394	154	dictate	dictate	VERB
ftr-430	394	155	the	the	DET
ftr-430	394	156	u.s	u.s	PROPN
ftr-430	394	157	.	.	PROPN
ftr-430	394	158	conception	conception	NOUN
ftr-430	394	159	of	of	ADP
ftr-430	394	160	fairness	fairness	NOUN
ftr-430	394	161	with	with	ADP
ftr-430	394	162	respect	respect	NOUN
ftr-430	394	163	to	to	ADP
ftr-430	394	164	u.s	u.s	PROPN
ftr-430	394	165	.	.	PROPN
ftr-430	394	166	residents	resident	NOUN
ftr-430	394	167	.	.	PUNCT
ftr-430	395	1	each	each	DET
ftr-430	395	2	country	country	NOUN
ftr-430	395	3	has	have	VERB
ftr-430	395	4	the	the	DET
ftr-430	395	5	right	right	NOUN
ftr-430	395	6	to	to	PART
ftr-430	395	7	decide	decide	VERB
ftr-430	395	8	the	the	DET
ftr-430	395	9	notions	notion	NOUN
ftr-430	395	10	of	of	ADP
ftr-430	395	11	tax	tax	NOUN
ftr-430	395	12	fairness	fairness	NOUN
ftr-430	395	13	that	that	PRON
ftr-430	395	14	will	will	AUX
ftr-430	395	15	prevail	prevail	VERB
ftr-430	395	16	with	with	ADP
ftr-430	395	17	respect	respect	NOUN
ftr-430	395	18	to	to	ADP
ftr-430	395	19	members	member	NOUN
ftr-430	395	20	of	of	ADP
ftr-430	395	21	its	its	PRON
ftr-430	395	22	society	society	NOUN
ftr-430	395	23	.	.	PUNCT
ftr-430	396	1	29	29	NUM
ftr-430	397	1	moreover	moreover	ADV
ftr-430	397	2	,	,	PUNCT
ftr-430	397	3	if	if	SCONJ
ftr-430	397	4	x	x	DET
ftr-430	397	5	country	country	NOUN
ftr-430	397	6	’s	’s	PART
ftr-430	397	7	tax	tax	NOUN
ftr-430	397	8	rate	rate	NOUN
ftr-430	397	9	on	on	ADP
ftr-430	397	10	b	b	NOUN
ftr-430	397	11	’s	’s	NOUN
ftr-430	397	12	and	and	CCONJ
ftr-430	397	13	c	c	X
ftr-430	397	14	’s	’s	NOUN
ftr-430	397	15	country	country	NOUN
ftr-430	397	16	x	x	NOUN
ftr-430	397	17	-	-	NOUN
ftr-430	397	18	source	source	NOUN
ftr-430	397	19	income	income	NOUN
ftr-430	397	20	were	be	AUX
ftr-430	397	21	higher	high	ADJ
ftr-430	397	22	than	than	ADP
ftr-430	397	23	the	the	DET
ftr-430	397	24	u.s	u.s	PROPN
ftr-430	397	25	.	.	PROPN
ftr-430	397	26	rate	rate	NOUN
ftr-430	397	27	on	on	ADP
ftr-430	397	28	b	b	NOUN
ftr-430	397	29	’s	’s	PART
ftr-430	397	30	country	country	NOUN
ftr-430	397	31	x	x	NOUN
ftr-430	397	32	-	-	NOUN
ftr-430	397	33	source	source	NOUN
ftr-430	397	34	income	income	NOUN
ftr-430	397	35	,	,	PUNCT
ftr-430	397	36	it	it	PRON
ftr-430	397	37	would	would	AUX
ftr-430	397	38	be	be	AUX
ftr-430	397	39	difficult	difficult	ADJ
ftr-430	397	40	to	to	PART
ftr-430	397	41	find	find	VERB
ftr-430	397	42	advocates	advocate	NOUN
ftr-430	397	43	for	for	ADP
ftr-430	397	44	the	the	DET
ftr-430	397	45	view	view	NOUN
ftr-430	397	46	that	that	SCONJ
ftr-430	397	47	the	the	DET
ftr-430	397	48	b	b	X
ftr-430	397	49	-	-	PUNCT
ftr-430	397	50	c	c	NOUN
ftr-430	397	51	comparison	comparison	NOUN
ftr-430	397	52	compels	compel	VERB
ftr-430	397	53	the	the	DET
ftr-430	397	54	united	united	PROPN
ftr-430	397	55	states	states	PROPN
ftr-430	397	56	to	to	PART
ftr-430	397	57	raise	raise	VERB
ftr-430	397	58	its	its	PRON
ftr-430	397	59	rate	rate	NOUN
ftr-430	397	60	on	on	ADP
ftr-430	397	61	b	b	NOUN
ftr-430	397	62	’s	’s	PART
ftr-430	397	63	country	country	NOUN
ftr-430	397	64	x	x	PUNCT
ftr-430	397	65	income	income	VERB
ftr-430	397	66	up	up	ADP
ftr-430	397	67	to	to	ADP
ftr-430	397	68	the	the	DET
ftr-430	397	69	country	country	NOUN
ftr-430	397	70	x	x	PUNCT
ftr-430	397	71	rate	rate	NOUN
ftr-430	397	72	(	(	PUNCT
ftr-430	397	73	so	so	SCONJ
ftr-430	397	74	that	that	SCONJ
ftr-430	397	75	b	b	NOUN
ftr-430	397	76	would	would	AUX
ftr-430	397	77	not	not	PART
ftr-430	397	78	have	have	VERB
ftr-430	397	79	any	any	DET
ftr-430	397	80	x	x	NOUN
ftr-430	397	81	country	country	NOUN
ftr-430	397	82	tax	tax	NOUN
ftr-430	397	83	in	in	ADP
ftr-430	397	84	excess	excess	NOUN
ftr-430	397	85	of	of	ADP
ftr-430	397	86	the	the	DET
ftr-430	397	87	u.s	u.s	PROPN
ftr-430	397	88	.	.	PROPN
ftr-430	397	89	credit	credit	NOUN
ftr-430	397	90	that	that	PRON
ftr-430	397	91	could	could	AUX
ftr-430	397	92	be	be	AUX
ftr-430	397	93	cross	cross	ADJ
ftr-430	397	94	-	-	VERB
ftr-430	397	95	credited	credit	VERB
ftr-430	397	96	against	against	ADP
ftr-430	397	97	low	low	ADJ
ftr-430	397	98	foreign	foreign	ADJ
ftr-430	397	99	taxes	taxis	NOUN
ftr-430	397	100	on	on	ADP
ftr-430	397	101	other	other	ADJ
ftr-430	397	102	income	income	NOUN
ftr-430	397	103	or	or	CCONJ
ftr-430	397	104	carried	carry	VERB
ftr-430	397	105	back	back	ADV
ftr-430	397	106	to	to	ADP
ftr-430	397	107	prior	prior	ADJ
ftr-430	397	108	years	year	NOUN
ftr-430	397	109	or	or	CCONJ
ftr-430	397	110	forward	forward	ADV
ftr-430	397	111	to	to	ADP
ftr-430	397	112	future	future	NOUN
ftr-430	397	113	years).30	years).30	NOUN
ftr-430	397	114	2001	2001	NUM
ftr-430	397	115	]	]	PUNCT
ftr-430	397	116	fairness	fairness	NOUN
ftr-430	397	117	in	in	ADP
ftr-430	397	118	international	international	ADJ
ftr-430	397	119	taxation	taxation	NOUN
ftr-430	397	120	315	315	NUM
ftr-430	397	121	and	and	CCONJ
ftr-430	397	122	not	not	PART
ftr-430	397	123	that	that	PRON
ftr-430	397	124	of	of	ADP
ftr-430	397	125	the	the	DET
ftr-430	397	126	country	country	NOUN
ftr-430	397	127	of	of	ADP
ftr-430	397	128	source	source	NOUN
ftr-430	397	129	,	,	PUNCT
ftr-430	397	130	but	but	CCONJ
ftr-430	397	131	rather	rather	ADV
ftr-430	397	132	that	that	PRON
ftr-430	397	133	of	of	ADP
ftr-430	397	134	the	the	DET
ftr-430	397	135	country	country	NOUN
ftr-430	397	136	with	with	ADP
ftr-430	397	137	the	the	DET
ftr-430	397	138	lowest	low	ADJ
ftr-430	397	139	tax	tax	NOUN
ftr-430	397	140	rate	rate	NOUN
ftr-430	397	141	.	.	PUNCT
ftr-430	397	142	”	"	PUNCT
ftr-430	397	143	)	)	PUNCT
ftr-430	397	144	.	.	PUNCT
ftr-430	398	1	31	31	NUM
ftr-430	398	2	.	.	PUNCT
ftr-430	399	1	boris	boris	PROPN
ftr-430	399	2	i.	i.	PROPN
ftr-430	399	3	bittker	bittker	PROPN
ftr-430	399	4	,	,	PUNCT
ftr-430	399	5	equity	equity	NOUN
ftr-430	399	6	,	,	PUNCT
ftr-430	399	7	efficiency	efficiency	NOUN
ftr-430	399	8	,	,	PUNCT
ftr-430	399	9	and	and	CCONJ
ftr-430	399	10	income	income	NOUN
ftr-430	399	11	tax	tax	NOUN
ftr-430	399	12	theory	theory	NOUN
ftr-430	399	13	:	:	PUNCT
ftr-430	399	14	do	do	AUX
ftr-430	399	15	misallocations	misallocation	NOUN
ftr-430	399	16	drive	drive	VERB
ftr-430	399	17	out	out	ADP
ftr-430	399	18	inequities	inequity	NOUN
ftr-430	399	19	?	?	PUNCT
ftr-430	399	20	,	,	PUNCT
ftr-430	399	21	16	16	NUM
ftr-430	399	22	san	san	PROPN
ftr-430	399	23	diego	diego	PROPN
ftr-430	399	24	l.	l.	PROPN
ftr-430	399	25	rev	rev	PROPN
ftr-430	399	26	.	.	PROPN
ftr-430	399	27	735	735	NUM
ftr-430	399	28	,	,	PUNCT
ftr-430	399	29	739	739	NUM
ftr-430	399	30	(	(	PUNCT
ftr-430	399	31	1979	1979	NUM
ftr-430	399	32	)	)	PUNCT
ftr-430	399	33	.	.	PUNCT
ftr-430	400	1	32	32	NUM
ftr-430	400	2	.	.	PUNCT
ftr-430	400	3	see	see	VERB
ftr-430	400	4	ault	ault	PROPN
ftr-430	400	5	&	&	CCONJ
ftr-430	400	6	bradford	bradford	PROPN
ftr-430	400	7	,	,	PUNCT
ftr-430	400	8	supra	supra	PROPN
ftr-430	400	9	note	note	PROPN
ftr-430	400	10	13	13	NUM
ftr-430	400	11	,	,	PUNCT
ftr-430	400	12	at	at	ADP
ftr-430	400	13	29	29	NUM
ftr-430	400	14	-	-	SYM
ftr-430	400	15	30	30	NUM
ftr-430	400	16	;	;	PUNCT
ftr-430	400	17	zolt	zolt	PROPN
ftr-430	400	18	,	,	PUNCT
ftr-430	400	19	supra	supra	PROPN
ftr-430	400	20	note	note	PROPN
ftr-430	400	21	1	1	NUM
ftr-430	400	22	,	,	PUNCT
ftr-430	400	23	at	at	ADP
ftr-430	400	24	91	91	NUM
ftr-430	400	25	-	-	SYM
ftr-430	400	26	92	92	NUM
ftr-430	400	27	.	.	PUNCT
ftr-430	401	1	33	33	NUM
ftr-430	401	2	.	.	PUNCT
ftr-430	402	1	see	see	VERB
ftr-430	402	2	authorities	authority	NOUN
ftr-430	402	3	cited	cite	VERB
ftr-430	402	4	in	in	ADP
ftr-430	402	5	supra	supra	PROPN
ftr-430	402	6	note	note	PROPN
ftr-430	403	1	1	1	NUM
ftr-430	403	2	.	.	X
ftr-430	403	3	iii	iii	X
ftr-430	403	4	.	.	PUNCT
ftr-430	404	1	what	what	PRON
ftr-430	404	2	if	if	SCONJ
ftr-430	404	3	everybody	everybody	PRON
ftr-430	404	4	can	can	AUX
ftr-430	404	5	do	do	VERB
ftr-430	404	6	it	it	PRON
ftr-430	404	7	?	?	PUNCT
ftr-430	405	1	a.	a.	NOUN
ftr-430	405	2	a	a	DET
ftr-430	405	3	self	self	NOUN
ftr-430	405	4	-	-	PUNCT
ftr-430	405	5	inflicted	inflict	VERB
ftr-430	405	6	wound	wound	NOUN
ftr-430	405	7	?	?	PUNCT
ftr-430	406	1	assume	assume	VERB
ftr-430	406	2	that	that	SCONJ
ftr-430	406	3	the	the	DET
ftr-430	406	4	united	united	PROPN
ftr-430	406	5	states	states	PROPN
ftr-430	406	6	has	have	AUX
ftr-430	406	7	adopted	adopt	VERB
ftr-430	406	8	an	an	DET
ftr-430	406	9	exemption	exemption	NOUN
ftr-430	406	10	system	system	NOUN
ftr-430	406	11	and	and	CCONJ
ftr-430	406	12	that	that	SCONJ
ftr-430	406	13	u.s	u.s	PROPN
ftr-430	406	14	.	.	PROPN
ftr-430	406	15	residents	resident	NOUN
ftr-430	406	16	e	e	PROPN
ftr-430	406	17	and	and	CCONJ
ftr-430	406	18	f	f	PROPN
ftr-430	406	19	each	each	PRON
ftr-430	406	20	has	have	VERB
ftr-430	406	21	sufficient	sufficient	ADJ
ftr-430	406	22	capital	capital	NOUN
ftr-430	406	23	to	to	PART
ftr-430	406	24	invest	invest	VERB
ftr-430	406	25	in	in	ADP
ftr-430	406	26	a	a	DET
ftr-430	406	27	business	business	NOUN
ftr-430	406	28	that	that	PRON
ftr-430	406	29	will	will	AUX
ftr-430	406	30	produce	produce	VERB
ftr-430	406	31	before	before	ADP
ftr-430	406	32	-	-	PUNCT
ftr-430	406	33	tax	tax	NOUN
ftr-430	406	34	net	net	ADJ
ftr-430	406	35	income	income	NOUN
ftr-430	406	36	of	of	ADP
ftr-430	406	37	$	$	SYM
ftr-430	406	38	10	10	NUM
ftr-430	406	39	million	million	NUM
ftr-430	406	40	per	per	ADP
ftr-430	406	41	year	year	NOUN
ftr-430	406	42	.	.	PUNCT
ftr-430	407	1	assume	assume	VERB
ftr-430	407	2	further	far	ADV
ftr-430	407	3	that	that	SCONJ
ftr-430	407	4	all	all	DET
ftr-430	407	5	u.s	u.s	PROPN
ftr-430	407	6	.	.	PROPN
ftr-430	407	7	residents	resident	NOUN
ftr-430	407	8	have	have	VERB
ftr-430	407	9	ready	ready	ADJ
ftr-430	407	10	access	access	NOUN
ftr-430	407	11	to	to	ADP
ftr-430	407	12	foreign	foreign	ADJ
ftr-430	407	13	investment	investment	NOUN
ftr-430	407	14	opportunities	opportunity	NOUN
ftr-430	407	15	.	.	PUNCT
ftr-430	408	1	e	e	NOUN
ftr-430	408	2	chooses	choose	VERB
ftr-430	408	3	to	to	PART
ftr-430	408	4	acquire	acquire	VERB
ftr-430	408	5	a	a	DET
ftr-430	408	6	business	business	NOUN
ftr-430	408	7	in	in	ADP
ftr-430	408	8	low	low	ADJ
ftr-430	408	9	-	-	PUNCT
ftr-430	408	10	tax	tax	NOUN
ftr-430	408	11	country	country	NOUN
ftr-430	408	12	x.	x.	NOUN
ftr-430	408	13	therefore	therefore	ADV
ftr-430	408	14	,	,	PUNCT
ftr-430	408	15	he	he	PRON
ftr-430	408	16	pays	pay	VERB
ftr-430	408	17	no	no	DET
ftr-430	408	18	u.s	u.s	PROPN
ftr-430	408	19	.	.	PROPN
ftr-430	408	20	tax	tax	NOUN
ftr-430	408	21	on	on	ADP
ftr-430	408	22	his	his	PRON
ftr-430	408	23	$	$	SYM
ftr-430	408	24	10	10	NUM
ftr-430	408	25	million	million	NUM
ftr-430	408	26	of	of	ADP
ftr-430	408	27	country	country	NOUN
ftr-430	408	28	x	x	NOUN
ftr-430	408	29	-	-	NOUN
ftr-430	408	30	source	source	NOUN
ftr-430	408	31	income	income	NOUN
ftr-430	408	32	.	.	PUNCT
ftr-430	409	1	f	f	PROPN
ftr-430	409	2	could	could	AUX
ftr-430	409	3	do	do	VERB
ftr-430	409	4	the	the	DET
ftr-430	409	5	same	same	ADJ
ftr-430	409	6	as	as	ADP
ftr-430	409	7	e	e	PROPN
ftr-430	409	8	but	but	CCONJ
ftr-430	409	9	,	,	PUNCT
ftr-430	409	10	instead	instead	ADV
ftr-430	409	11	,	,	PUNCT
ftr-430	409	12	she	she	PRON
ftr-430	409	13	acquires	acquire	VERB
ftr-430	409	14	a	a	DET
ftr-430	409	15	u.s	u.s	PROPN
ftr-430	409	16	.	.	PROPN
ftr-430	409	17	business	business	NOUN
ftr-430	409	18	.	.	PUNCT
ftr-430	410	1	as	as	ADP
ftr-430	410	2	a	a	DET
ftr-430	410	3	result	result	NOUN
ftr-430	410	4	,	,	PUNCT
ftr-430	410	5	she	she	PRON
ftr-430	410	6	pays	pay	VERB
ftr-430	410	7	u.s	u.s	PROPN
ftr-430	410	8	.	.	PROPN
ftr-430	410	9	tax	tax	NOUN
ftr-430	410	10	on	on	ADP
ftr-430	410	11	her	her	PRON
ftr-430	410	12	$	$	SYM
ftr-430	410	13	10	10	NUM
ftr-430	410	14	million	million	NUM
ftr-430	410	15	of	of	ADP
ftr-430	410	16	u.s.-source	u.s.-source	ADJ
ftr-430	410	17	income	income	NOUN
ftr-430	410	18	.	.	PUNCT
ftr-430	411	1	some	some	DET
ftr-430	411	2	analysts	analyst	NOUN
ftr-430	411	3	would	would	AUX
ftr-430	411	4	argue	argue	VERB
ftr-430	411	5	that	that	SCONJ
ftr-430	411	6	this	this	DET
ftr-430	411	7	disparate	disparate	ADJ
ftr-430	411	8	treatment	treatment	NOUN
ftr-430	411	9	of	of	ADP
ftr-430	411	10	e	e	PROPN
ftr-430	411	11	and	and	CCONJ
ftr-430	411	12	f	f	PROPN
ftr-430	411	13	does	do	AUX
ftr-430	411	14	not	not	PART
ftr-430	411	15	contravene	contravene	VERB
ftr-430	411	16	the	the	DET
ftr-430	411	17	ability	ability	NOUN
ftr-430	411	18	-	-	PUNCT
ftr-430	411	19	to	to	ADP
ftr-430	411	20	-	-	PUNCT
ftr-430	411	21	pay	pay	VERB
ftr-430	411	22	principle	principle	NOUN
ftr-430	411	23	.	.	PUNCT
ftr-430	412	1	this	this	PRON
ftr-430	412	2	is	be	AUX
ftr-430	412	3	because	because	SCONJ
ftr-430	412	4	we	we	PRON
ftr-430	412	5	are	be	AUX
ftr-430	412	6	assuming	assume	VERB
ftr-430	412	7	that	that	SCONJ
ftr-430	412	8	f	f	PROPN
ftr-430	412	9	had	have	VERB
ftr-430	412	10	an	an	DET
ftr-430	412	11	equal	equal	ADJ
ftr-430	412	12	opportunity	opportunity	NOUN
ftr-430	412	13	to	to	PART
ftr-430	412	14	make	make	VERB
ftr-430	412	15	a	a	DET
ftr-430	412	16	country	country	NOUN
ftr-430	412	17	x	x	PUNCT
ftr-430	412	18	investment	investment	NOUN
ftr-430	412	19	annually	annually	ADV
ftr-430	412	20	yielding	yield	VERB
ftr-430	412	21	$	$	SYM
ftr-430	412	22	10	10	NUM
ftr-430	412	23	million	million	NUM
ftr-430	412	24	of	of	ADP
ftr-430	412	25	foreign	foreign	ADJ
ftr-430	412	26	-	-	PUNCT
ftr-430	412	27	source	source	NOUN
ftr-430	412	28	net	net	ADJ
ftr-430	412	29	income	income	NOUN
ftr-430	412	30	.	.	PUNCT
ftr-430	413	1	under	under	ADP
ftr-430	413	2	this	this	DET
ftr-430	413	3	assumption	assumption	NOUN
ftr-430	413	4	,	,	PUNCT
ftr-430	413	5	the	the	DET
ftr-430	413	6	fact	fact	NOUN
ftr-430	413	7	that	that	SCONJ
ftr-430	413	8	the	the	DET
ftr-430	413	9	united	united	PROPN
ftr-430	413	10	states	states	PROPN
ftr-430	413	11	imposes	impose	VERB
ftr-430	413	12	a	a	DET
ftr-430	413	13	heavier	heavy	ADJ
ftr-430	413	14	tax	tax	NOUN
ftr-430	413	15	on	on	ADP
ftr-430	413	16	f	f	PROPN
ftr-430	413	17	’s	’s	PART
ftr-430	413	18	income	income	NOUN
ftr-430	413	19	of	of	ADP
ftr-430	413	20	$	$	SYM
ftr-430	413	21	10	10	NUM
ftr-430	413	22	million	million	NUM
ftr-430	413	23	than	than	ADP
ftr-430	413	24	on	on	ADP
ftr-430	413	25	e	e	NOUN
ftr-430	413	26	’s	’s	PART
ftr-430	413	27	income	income	NOUN
ftr-430	413	28	of	of	ADP
ftr-430	413	29	the	the	DET
ftr-430	413	30	same	same	ADJ
ftr-430	413	31	amount	amount	NOUN
ftr-430	413	32	is	be	AUX
ftr-430	413	33	due	due	ADJ
ftr-430	413	34	entirely	entirely	ADV
ftr-430	413	35	to	to	ADP
ftr-430	413	36	f	f	PROPN
ftr-430	413	37	’s	’s	PART
ftr-430	413	38	affirmative	affirmative	ADJ
ftr-430	413	39	choice	choice	NOUN
ftr-430	413	40	to	to	PART
ftr-430	413	41	earn	earn	VERB
ftr-430	413	42	u.s.-source	u.s.-source	ADJ
ftr-430	413	43	income	income	NOUN
ftr-430	413	44	instead	instead	ADV
ftr-430	413	45	of	of	ADP
ftr-430	413	46	exempt	exempt	ADJ
ftr-430	413	47	country	country	NOUN
ftr-430	413	48	xsource	xsource	PROPN
ftr-430	413	49	income	income	PROPN
ftr-430	413	50	.	.	PUNCT
ftr-430	414	1	thus	thus	ADV
ftr-430	414	2	,	,	PUNCT
ftr-430	414	3	some	some	DET
ftr-430	414	4	commentators	commentator	NOUN
ftr-430	414	5	would	would	AUX
ftr-430	414	6	argue	argue	VERB
ftr-430	414	7	that	that	SCONJ
ftr-430	414	8	although	although	SCONJ
ftr-430	414	9	this	this	DET
ftr-430	414	10	hypothetical	hypothetical	ADJ
ftr-430	414	11	exemption	exemption	NOUN
ftr-430	414	12	system	system	NOUN
ftr-430	414	13	is	be	AUX
ftr-430	414	14	a	a	DET
ftr-430	414	15	poorly	poorly	ADV
ftr-430	414	16	-	-	PUNCT
ftr-430	414	17	designed	design	VERB
ftr-430	414	18	tax	tax	NOUN
ftr-430	414	19	expenditure	expenditure	NOUN
ftr-430	414	20	that	that	PRON
ftr-430	414	21	improperly	improperly	ADV
ftr-430	414	22	encouraged	encourage	VERB
ftr-430	414	23	e	e	X
ftr-430	414	24	to	to	PART
ftr-430	414	25	make	make	VERB
ftr-430	414	26	a	a	DET
ftr-430	414	27	foreign	foreign	ADJ
ftr-430	414	28	investment	investment	NOUN
ftr-430	414	29	,	,	PUNCT
ftr-430	414	30	f	f	PROPN
ftr-430	414	31	is	be	AUX
ftr-430	414	32	the	the	DET
ftr-430	414	33	victim	victim	NOUN
ftr-430	414	34	of	of	ADP
ftr-430	414	35	a	a	DET
ftr-430	414	36	“	"	PUNCT
ftr-430	414	37	selfinflicted	selfinflicte	VERB
ftr-430	414	38	wound”31	wound”31	PROPN
ftr-430	414	39	and	and	CCONJ
ftr-430	414	40	is	be	AUX
ftr-430	414	41	not	not	PART
ftr-430	414	42	suffering	suffer	VERB
ftr-430	414	43	from	from	ADP
ftr-430	414	44	a	a	DET
ftr-430	414	45	violation	violation	NOUN
ftr-430	414	46	of	of	ADP
ftr-430	414	47	the	the	DET
ftr-430	414	48	ability	ability	NOUN
ftr-430	414	49	-	-	PUNCT
ftr-430	414	50	to	to	ADP
ftr-430	414	51	-	-	PUNCT
ftr-430	414	52	pay	pay	NOUN
ftr-430	414	53	norm	norm	NOUN
ftr-430	414	54	.	.	PUNCT
ftr-430	415	1	32	32	NUM
ftr-430	415	2	we	we	PRON
ftr-430	415	3	disagree	disagree	VERB
ftr-430	415	4	with	with	ADP
ftr-430	415	5	this	this	DET
ftr-430	415	6	argument	argument	NOUN
ftr-430	415	7	because	because	SCONJ
ftr-430	415	8	it	it	PRON
ftr-430	415	9	is	be	AUX
ftr-430	415	10	impractical	impractical	ADJ
ftr-430	415	11	to	to	PART
ftr-430	415	12	measure	measure	VERB
ftr-430	415	13	ability	ability	NOUN
ftr-430	415	14	-	-	PUNCT
ftr-430	415	15	to	to	AUX
ftr-430	415	16	-	-	PUNCT
ftr-430	415	17	pay	pay	VERB
ftr-430	415	18	in	in	ADP
ftr-430	415	19	terms	term	NOUN
ftr-430	415	20	of	of	ADP
ftr-430	415	21	forgone	forgone	ADJ
ftr-430	415	22	opportunities	opportunity	NOUN
ftr-430	415	23	.	.	PUNCT
ftr-430	416	1	the	the	DET
ftr-430	416	2	only	only	ADJ
ftr-430	416	3	feasible	feasible	ADJ
ftr-430	416	4	way	way	NOUN
ftr-430	416	5	of	of	ADP
ftr-430	416	6	comparing	compare	VERB
ftr-430	416	7	the	the	DET
ftr-430	416	8	abilities	ability	NOUN
ftr-430	416	9	-	-	PUNCT
ftr-430	416	10	to	to	ADP
ftr-430	416	11	-	-	PUNCT
ftr-430	416	12	pay	pay	NOUN
ftr-430	416	13	of	of	ADP
ftr-430	416	14	separate	separate	ADJ
ftr-430	416	15	taxpayers	taxpayer	NOUN
ftr-430	416	16	is	be	AUX
ftr-430	416	17	by	by	ADP
ftr-430	416	18	looking	look	VERB
ftr-430	416	19	at	at	ADP
ftr-430	416	20	their	their	PRON
ftr-430	416	21	actual	actual	ADJ
ftr-430	416	22	incomes	income	NOUN
ftr-430	416	23	from	from	ADP
ftr-430	416	24	all	all	DET
ftr-430	416	25	sources	source	NOUN
ftr-430	416	26	.	.	PUNCT
ftr-430	417	1	thus	thus	ADV
ftr-430	417	2	,	,	PUNCT
ftr-430	417	3	the	the	DET
ftr-430	417	4	predominant	predominant	ADJ
ftr-430	417	5	approach	approach	NOUN
ftr-430	417	6	to	to	PART
ftr-430	417	7	measur	measur	PROPN
ftr-430	417	8	ing	ing	ADJ
ftr-430	417	9	abilityto	abilityto	ADJ
ftr-430	417	10	-	-	PUNCT
ftr-430	417	11	pay	pay	NOUN
ftr-430	417	12	would	would	AUX
ftr-430	417	13	regard	regard	VERB
ftr-430	417	14	the	the	DET
ftr-430	417	15	disparate	disparate	ADJ
ftr-430	417	16	u.s	u.s	PROPN
ftr-430	417	17	.	.	PROPN
ftr-430	417	18	taxation	taxation	NOUN
ftr-430	417	19	of	of	ADP
ftr-430	417	20	e	e	NOUN
ftr-430	417	21	’s	’s	NOUN
ftr-430	418	1	and	and	CCONJ
ftr-430	418	2	f	f	X
ftr-430	418	3	’s	’s	ADJ
ftr-430	418	4	incomes	income	NOUN
ftr-430	418	5	as	as	ADP
ftr-430	418	6	violating	violate	VERB
ftr-430	418	7	the	the	DET
ftr-430	418	8	ability	ability	NOUN
ftr-430	418	9	-	-	PUNCT
ftr-430	418	10	to	to	AUX
ftr-430	418	11	-	-	PUNCT
ftr-430	418	12	pay	pay	VERB
ftr-430	418	13	concept.33	concept.33	NOUN
ftr-430	418	14	a	a	DET
ftr-430	418	15	more	more	ADV
ftr-430	418	16	fundamental	fundamental	ADJ
ftr-430	418	17	problem	problem	NOUN
ftr-430	418	18	with	with	ADP
ftr-430	418	19	this	this	DET
ftr-430	418	20	“	"	PUNCT
ftr-430	418	21	self	self	NOUN
ftr-430	418	22	-	-	PUNCT
ftr-430	418	23	inflicted	inflict	VERB
ftr-430	418	24	wound	wound	NOUN
ftr-430	418	25	”	"	PUNCT
ftr-430	418	26	analysis	analysis	NOUN
ftr-430	418	27	,	,	PUNCT
ftr-430	418	28	however	however	ADV
ftr-430	418	29	,	,	PUNCT
ftr-430	418	30	arises	arise	VERB
ftr-430	418	31	from	from	ADP
ftr-430	418	32	its	its	PRON
ftr-430	418	33	critical	critical	ADJ
ftr-430	418	34	assumption	assumption	NOUN
ftr-430	418	35	that	that	SCONJ
ftr-430	418	36	opportunities	opportunity	NOUN
ftr-430	418	37	to	to	PART
ftr-430	418	38	earn	earn	VERB
ftr-430	418	39	foreignsource	foreignsource	NOUN
ftr-430	418	40	business	business	NOUN
ftr-430	418	41	income	income	NOUN
ftr-430	418	42	are	be	AUX
ftr-430	418	43	freely	freely	ADV
ftr-430	418	44	and	and	CCONJ
ftr-430	418	45	equally	equally	ADV
ftr-430	418	46	available	available	ADJ
ftr-430	418	47	to	to	ADP
ftr-430	418	48	all	all	DET
ftr-430	418	49	u.s	u.s	PROPN
ftr-430	418	50	.	.	PROPN
ftr-430	418	51	residents	resident	NOUN
ftr-430	418	52	.	.	PUNCT
ftr-430	419	1	this	this	PRON
ftr-430	419	2	is	be	AUX
ftr-430	419	3	plainly	plainly	ADV
ftr-430	419	4	not	not	PART
ftr-430	419	5	correct	correct	ADJ
ftr-430	419	6	.	.	PUNCT
ftr-430	420	1	there	there	PRON
ftr-430	420	2	are	be	VERB
ftr-430	420	3	barriers	barrier	NOUN
ftr-430	420	4	of	of	ADP
ftr-430	420	5	distance	distance	NOUN
ftr-430	420	6	,	,	PUNCT
ftr-430	420	7	language	language	NOUN
ftr-430	420	8	,	,	PUNCT
ftr-430	420	9	custom	custom	NOUN
ftr-430	420	10	and	and	CCONJ
ftr-430	420	11	unfamiliar	unfamiliar	ADJ
ftr-430	420	12	and	and	CCONJ
ftr-430	420	13	complex	complex	ADJ
ftr-430	420	14	legal	legal	ADJ
ftr-430	420	15	regimes	regime	NOUN
ftr-430	420	16	that	that	PRON
ftr-430	420	17	exclude	exclude	VERB
ftr-430	420	18	numerous	numerous	ADJ
ftr-430	420	19	u.s	u.s	PROPN
ftr-430	420	20	.	.	PROPN
ftr-430	420	21	residents	resident	NOUN
ftr-430	420	22	from	from	ADP
ftr-430	420	23	the	the	DET
ftr-430	420	24	opportunity	opportunity	NOUN
ftr-430	420	25	to	to	PART
ftr-430	420	26	earn	earn	VERB
ftr-430	420	27	foreign	foreign	ADJ
ftr-430	420	28	-	-	PUNCT
ftr-430	420	29	source	source	NOUN
ftr-430	420	30	business	business	NOUN
ftr-430	420	31	income	income	NOUN
ftr-430	420	32	with	with	ADP
ftr-430	420	33	anything	anything	PRON
ftr-430	420	34	approaching	approach	VERB
ftr-430	420	35	the	the	DET
ftr-430	420	36	foreign	foreign	ADJ
ftr-430	420	37	income	income	NOUN
ftr-430	420	38	earning	earn	VERB
ftr-430	420	39	facility	facility	NOUN
ftr-430	420	40	of	of	ADP
ftr-430	420	41	other	other	ADJ
ftr-430	420	42	u.s	u.s	PROPN
ftr-430	420	43	.	.	PROPN
ftr-430	420	44	residents	resident	NOUN
ftr-430	420	45	.	.	PUNCT
ftr-430	421	1	consequently	consequently	ADV
ftr-430	421	2	,	,	PUNCT
ftr-430	421	3	the	the	DET
ftr-430	421	4	fact	fact	NOUN
ftr-430	421	5	that	that	SCONJ
ftr-430	421	6	f	f	PROPN
ftr-430	421	7	pays	pay	VERB
ftr-430	421	8	a	a	DET
ftr-430	421	9	heavier	heavy	ADJ
ftr-430	421	10	u.s	u.s	PROPN
ftr-430	421	11	.	.	PROPN
ftr-430	421	12	tax	tax	NOUN
ftr-430	421	13	on	on	ADP
ftr-430	421	14	her	her	PRON
ftr-430	421	15	income	income	NOUN
ftr-430	421	16	in	in	ADP
ftr-430	421	17	the	the	DET
ftr-430	421	18	316	316	NUM
ftr-430	421	19	florida	florida	PROPN
ftr-430	421	20	tax	tax	NOUN
ftr-430	421	21	review	review	NOUN
ftr-430	422	1	[	[	X
ftr-430	422	2	vol	vol	NOUN
ftr-430	422	3	.	.	PUNCT
ftr-430	422	4	5:4	5:4	NUM
ftr-430	422	5	34	34	NUM
ftr-430	422	6	.	.	PUNCT
ftr-430	423	1	for	for	ADP
ftr-430	423	2	1998	1998	NUM
ftr-430	423	3	,	,	PUNCT
ftr-430	423	4	aggregate	aggregate	VERB
ftr-430	423	5	u.s	u.s	PROPN
ftr-430	423	6	.	.	PROPN
ftr-430	423	7	income	income	NOUN
ftr-430	423	8	receipts	receipt	NOUN
ftr-430	423	9	on	on	ADP
ftr-430	423	10	non	non	ADJ
ftr-430	423	11	-	-	ADJ
ftr-430	423	12	government	government	ADJ
ftr-430	423	13	u.s	u.s	PROPN
ftr-430	423	14	.	.	PROPN
ftr-430	423	15	assets	asset	NOUN
ftr-430	423	16	owned	own	VERB
ftr-430	423	17	abroad	abroad	ADV
ftr-430	423	18	were	be	AUX
ftr-430	423	19	$	$	SYM
ftr-430	423	20	252,247,000,000	252,247,000,000	NUM
ftr-430	423	21	,	,	PUNCT
ftr-430	423	22	while	while	SCONJ
ftr-430	423	23	employee	employee	NOUN
ftr-430	423	24	compensation	compensation	NOUN
ftr-430	423	25	earned	earn	VERB
ftr-430	423	26	abroad	abroad	ADV
ftr-430	423	27	by	by	ADP
ftr-430	423	28	americans	americans	PROPN
ftr-430	423	29	was	be	AUX
ftr-430	423	30	$	$	SYM
ftr-430	423	31	1,857,000,000	1,857,000,000	NUM
ftr-430	423	32	.	.	PUNCT
ftr-430	424	1	see	see	VERB
ftr-430	424	2	u.s	u.s	PROPN
ftr-430	424	3	.	.	PROPN
ftr-430	424	4	dep’t	dep’t	PROPN
ftr-430	424	5	of	of	ADP
ftr-430	424	6	commerce	commerce	PROPN
ftr-430	424	7	,	,	PUNCT
ftr-430	424	8	supra	supra	PROPN
ftr-430	424	9	note	note	NOUN
ftr-430	424	10	2	2	NUM
ftr-430	424	11	,	,	PUNCT
ftr-430	424	12	at	at	ADP
ftr-430	424	13	790	790	NUM
ftr-430	424	14	;	;	PUNCT
ftr-430	424	15	see	see	VERB
ftr-430	424	16	also	also	ADV
ftr-430	424	17	avi	avi	VERB
ftr-430	424	18	-	-	PUNCT
ftr-430	424	19	yonah	yonah	ADJ
ftr-430	424	20	,	,	PUNCT
ftr-430	424	21	supra	supra	ADJ
ftr-430	424	22	note	note	NOUN
ftr-430	424	23	10	10	NUM
ftr-430	424	24	,	,	PUNCT
ftr-430	424	25	at	at	ADP
ftr-430	424	26	1617	1617	NUM
ftr-430	424	27	-	-	SYM
ftr-430	424	28	18	18	NUM
ftr-430	424	29	;	;	PUNCT
ftr-430	424	30	green	green	ADJ
ftr-430	424	31	,	,	PUNCT
ftr-430	424	32	supra	supra	PROPN
ftr-430	424	33	note	note	NOUN
ftr-430	424	34	13	13	NUM
ftr-430	424	35	,	,	PUNCT
ftr-430	424	36	at	at	ADP
ftr-430	424	37	60	60	NUM
ftr-430	424	38	.	.	PUNCT
ftr-430	424	39	35	35	NUM
ftr-430	424	40	.	.	PUNCT
ftr-430	425	1	see	see	VERB
ftr-430	425	2	ault	ault	PROPN
ftr-430	425	3	&	&	CCONJ
ftr-430	425	4	bradford	bradford	PROPN
ftr-430	425	5	,	,	PUNCT
ftr-430	425	6	supra	supra	PROPN
ftr-430	425	7	note	note	PROPN
ftr-430	425	8	13	13	NUM
ftr-430	425	9	,	,	PUNCT
ftr-430	425	10	at	at	ADP
ftr-430	425	11	29	29	NUM
ftr-430	425	12	-	-	SYM
ftr-430	425	13	30	30	NUM
ftr-430	425	14	.	.	PUNCT
ftr-430	426	1	preceding	precede	VERB
ftr-430	426	2	example	example	NOUN
ftr-430	426	3	than	than	SCONJ
ftr-430	426	4	does	do	VERB
ftr-430	426	5	e	e	NOUN
ftr-430	426	6	can	can	AUX
ftr-430	426	7	not	not	PART
ftr-430	426	8	necessarily	necessarily	ADV
ftr-430	426	9	be	be	AUX
ftr-430	426	10	dismissed	dismiss	VERB
ftr-430	426	11	as	as	ADP
ftr-430	426	12	the	the	DET
ftr-430	426	13	result	result	NOUN
ftr-430	426	14	of	of	ADP
ftr-430	426	15	f	f	PROPN
ftr-430	426	16	’s	’s	ADJ
ftr-430	426	17	bad	bad	ADJ
ftr-430	426	18	judgment	judgment	NOUN
ftr-430	426	19	.	.	PUNCT
ftr-430	427	1	this	this	DET
ftr-430	427	2	lack	lack	NOUN
ftr-430	427	3	-	-	PUNCT
ftr-430	427	4	of	of	ADP
ftr-430	427	5	-	-	PUNCT
ftr-430	427	6	equal	equal	ADJ
ftr-430	427	7	-	-	PUNCT
ftr-430	427	8	access	access	NOUN
ftr-430	427	9	point	point	NOUN
ftr-430	427	10	becomes	become	VERB
ftr-430	427	11	many	many	ADJ
ftr-430	427	12	times	time	NOUN
ftr-430	427	13	larger	large	ADJ
ftr-430	427	14	when	when	SCONJ
ftr-430	427	15	we	we	PRON
ftr-430	427	16	return	return	VERB
ftr-430	427	17	to	to	ADP
ftr-430	427	18	our	our	PRON
ftr-430	427	19	example	example	NOUN
ftr-430	427	20	of	of	ADP
ftr-430	427	21	a	a	PRON
ftr-430	427	22	,	,	PUNCT
ftr-430	427	23	the	the	DET
ftr-430	427	24	u.s	u.s	PROPN
ftr-430	427	25	.	.	PROPN
ftr-430	427	26	resident	resident	PROPN
ftr-430	427	27	convenience	convenience	NOUN
ftr-430	427	28	store	store	NOUN
ftr-430	427	29	clerk	clerk	NOUN
ftr-430	427	30	who	who	PRON
ftr-430	427	31	earns	earn	VERB
ftr-430	427	32	$	$	SYM
ftr-430	427	33	8,000	8,000	NUM
ftr-430	427	34	of	of	ADP
ftr-430	427	35	u.s.-source	u.s.-source	NOUN
ftr-430	427	36	net	net	ADJ
ftr-430	427	37	income	income	NOUN
ftr-430	427	38	per	per	ADP
ftr-430	427	39	year	year	NOUN
ftr-430	427	40	and	and	CCONJ
ftr-430	427	41	b	b	NOUN
ftr-430	427	42	,	,	PUNCT
ftr-430	427	43	the	the	DET
ftr-430	427	44	u.s	u.s	PROPN
ftr-430	427	45	.	.	PROPN
ftr-430	427	46	resident	resident	NOUN
ftr-430	427	47	who	who	PRON
ftr-430	427	48	owns	own	VERB
ftr-430	427	49	a	a	DET
ftr-430	427	50	u.s	u.s	PROPN
ftr-430	427	51	.	.	PROPN
ftr-430	427	52	llc	llc	PROPN
ftr-430	427	53	that	that	PRON
ftr-430	427	54	produces	produce	VERB
ftr-430	427	55	$	$	SYM
ftr-430	427	56	8,000	8,000	NUM
ftr-430	427	57	per	per	ADP
ftr-430	427	58	year	year	NOUN
ftr-430	427	59	of	of	ADP
ftr-430	427	60	u.s.-source	u.s.-source	NOUN
ftr-430	427	61	net	net	ADJ
ftr-430	427	62	income	income	NOUN
ftr-430	427	63	and	and	CCONJ
ftr-430	427	64	$	$	SYM
ftr-430	427	65	10	10	NUM
ftr-430	427	66	million	million	NUM
ftr-430	427	67	per	per	ADP
ftr-430	427	68	year	year	NOUN
ftr-430	427	69	of	of	ADP
ftr-430	427	70	active	active	ADJ
ftr-430	427	71	business	business	NOUN
ftr-430	427	72	net	net	ADJ
ftr-430	427	73	income	income	NOUN
ftr-430	427	74	in	in	ADP
ftr-430	427	75	low	low	ADJ
ftr-430	427	76	-	-	PUNCT
ftr-430	427	77	tax	tax	NOUN
ftr-430	427	78	country	country	NOUN
ftr-430	427	79	x.	x.	NOUN
ftr-430	428	1	if	if	SCONJ
ftr-430	428	2	one	one	PRON
ftr-430	428	3	argues	argue	VERB
ftr-430	428	4	that	that	SCONJ
ftr-430	428	5	the	the	DET
ftr-430	428	6	hypothetical	hypothetical	ADJ
ftr-430	428	7	u.s	u.s	PROPN
ftr-430	428	8	.	.	PROPN
ftr-430	428	9	exemption	exemption	NOUN
ftr-430	428	10	system	system	NOUN
ftr-430	428	11	does	do	AUX
ftr-430	428	12	not	not	PART
ftr-430	428	13	violate	violate	VERB
ftr-430	428	14	the	the	DET
ftr-430	428	15	abilityto	abilityto	ADJ
ftr-430	428	16	-	-	PUNCT
ftr-430	428	17	pay	pay	NOUN
ftr-430	428	18	principle	principle	NOUN
ftr-430	428	19	in	in	ADP
ftr-430	428	20	the	the	DET
ftr-430	428	21	case	case	NOUN
ftr-430	428	22	of	of	ADP
ftr-430	428	23	e	e	PROPN
ftr-430	428	24	and	and	CCONJ
ftr-430	428	25	f	f	PROPN
ftr-430	428	26	,	,	PUNCT
ftr-430	428	27	above	above	ADV
ftr-430	428	28	,	,	PUNCT
ftr-430	428	29	one	one	PRON
ftr-430	428	30	would	would	AUX
ftr-430	428	31	seemingly	seemingly	ADV
ftr-430	428	32	be	be	AUX
ftr-430	428	33	forced	force	VERB
ftr-430	428	34	to	to	PART
ftr-430	428	35	also	also	ADV
ftr-430	428	36	argue	argue	VERB
ftr-430	428	37	that	that	SCONJ
ftr-430	428	38	since	since	SCONJ
ftr-430	428	39	a	a	DET
ftr-430	428	40	“	"	PUNCT
ftr-430	428	41	chose	choose	VERB
ftr-430	428	42	”	"	PUNCT
ftr-430	428	43	to	to	PART
ftr-430	428	44	earn	earn	VERB
ftr-430	428	45	his	his	PRON
ftr-430	428	46	$	$	SYM
ftr-430	428	47	8,000	8,000	NUM
ftr-430	428	48	of	of	ADP
ftr-430	428	49	wage	wage	NOUN
ftr-430	428	50	income	income	NOUN
ftr-430	428	51	in	in	ADP
ftr-430	428	52	the	the	DET
ftr-430	428	53	united	united	PROPN
ftr-430	428	54	states	states	PROPN
ftr-430	428	55	instead	instead	ADV
ftr-430	428	56	of	of	ADP
ftr-430	428	57	achieving	achieve	VERB
ftr-430	428	58	exemption	exemption	NOUN
ftr-430	428	59	from	from	ADP
ftr-430	428	60	u.s	u.s	PROPN
ftr-430	428	61	.	.	PROPN
ftr-430	428	62	taxation	taxation	NOUN
ftr-430	428	63	by	by	ADP
ftr-430	428	64	working	work	VERB
ftr-430	428	65	at	at	ADP
ftr-430	428	66	a	a	DET
ftr-430	428	67	country	country	NOUN
ftr-430	428	68	x	x	SYM
ftr-430	428	69	convenience	convenience	NOUN
ftr-430	428	70	store	store	NOUN
ftr-430	428	71	,	,	PUNCT
ftr-430	428	72	the	the	DET
ftr-430	428	73	ability	ability	NOUN
ftr-430	428	74	-	-	PUNCT
ftr-430	428	75	to	to	ADP
ftr-430	428	76	-	-	PUNCT
ftr-430	428	77	pay	pay	NOUN
ftr-430	428	78	principle	principle	NOUN
ftr-430	428	79	is	be	AUX
ftr-430	428	80	not	not	PART
ftr-430	428	81	violated	violate	VERB
ftr-430	428	82	by	by	ADP
ftr-430	428	83	the	the	DET
ftr-430	428	84	fact	fact	NOUN
ftr-430	428	85	that	that	SCONJ
ftr-430	428	86	a	a	DET
ftr-430	428	87	u.s	u.s	PROPN
ftr-430	428	88	.	.	PROPN
ftr-430	428	89	exemption	exemption	NOUN
ftr-430	428	90	system	system	NOUN
ftr-430	428	91	would	would	AUX
ftr-430	428	92	levy	levy	VERB
ftr-430	428	93	identical	identical	ADJ
ftr-430	428	94	u.s	u.s	PROPN
ftr-430	428	95	.	.	PROPN
ftr-430	428	96	income	income	NOUN
ftr-430	428	97	taxes	taxis	NOUN
ftr-430	428	98	on	on	ADP
ftr-430	428	99	a	a	DET
ftr-430	428	100	’s	’s	NOUN
ftr-430	428	101	and	and	CCONJ
ftr-430	428	102	b	b	NOUN
ftr-430	428	103	’s	’s	X
ftr-430	428	104	vastly	vastly	ADV
ftr-430	428	105	different	different	ADJ
ftr-430	428	106	incomes	income	NOUN
ftr-430	428	107	.	.	PUNCT
ftr-430	429	1	but	but	CCONJ
ftr-430	429	2	the	the	DET
ftr-430	429	3	stipulation	stipulation	NOUN
ftr-430	429	4	that	that	PRON
ftr-430	429	5	country	country	NOUN
ftr-430	429	6	x	x	PUNCT
ftr-430	429	7	is	be	AUX
ftr-430	429	8	a	a	DET
ftr-430	429	9	low	low	ADJ
ftr-430	429	10	-	-	PUNCT
ftr-430	429	11	tax	tax	NOUN
ftr-430	429	12	jurisdiction	jurisdiction	NOUN
ftr-430	429	13	means	mean	VERB
ftr-430	429	14	that	that	SCONJ
ftr-430	429	15	it	it	PRON
ftr-430	429	16	is	be	AUX
ftr-430	429	17	not	not	PART
ftr-430	429	18	contiguous	contiguous	ADJ
ftr-430	429	19	to	to	ADP
ftr-430	429	20	the	the	DET
ftr-430	429	21	united	united	PROPN
ftr-430	429	22	states	states	PROPN
ftr-430	429	23	.	.	PUNCT
ftr-430	430	1	thus	thus	ADV
ftr-430	430	2	,	,	PUNCT
ftr-430	430	3	u.s	u.s	PROPN
ftr-430	430	4	.	.	PROPN
ftr-430	430	5	resident	resident	NOUN
ftr-430	430	6	a	a	PRON
ftr-430	430	7	can	can	AUX
ftr-430	430	8	not	not	PART
ftr-430	430	9	freely	freely	ADV
ftr-430	430	10	elect	elect	VERB
ftr-430	430	11	to	to	PART
ftr-430	430	12	work	work	VERB
ftr-430	430	13	in	in	ADP
ftr-430	430	14	a	a	DET
ftr-430	430	15	country	country	NOUN
ftr-430	430	16	x	x	SYM
ftr-430	430	17	convenience	convenience	NOUN
ftr-430	430	18	store	store	NOUN
ftr-430	430	19	.	.	PUNCT
ftr-430	431	1	this	this	PRON
ftr-430	431	2	illustrates	illustrate	VERB
ftr-430	431	3	a	a	DET
ftr-430	431	4	larger	large	ADJ
ftr-430	431	5	point	point	NOUN
ftr-430	431	6	:	:	PUNCT
ftr-430	431	7	the	the	DET
ftr-430	431	8	wage	wage	NOUN
ftr-430	431	9	income	income	NOUN
ftr-430	431	10	that	that	PRON
ftr-430	431	11	dominates	dominate	VERB
ftr-430	431	12	the	the	DET
ftr-430	431	13	earnings	earning	NOUN
ftr-430	431	14	of	of	ADP
ftr-430	431	15	a	a	PRON
ftr-430	431	16	and	and	CCONJ
ftr-430	431	17	most	most	ADJ
ftr-430	431	18	other	other	ADJ
ftr-430	431	19	individual	individual	ADJ
ftr-430	431	20	taxpayers	taxpayer	NOUN
ftr-430	431	21	is	be	AUX
ftr-430	431	22	far	far	ADV
ftr-430	431	23	less	less	ADV
ftr-430	431	24	mobile	mobile	ADJ
ftr-430	431	25	than	than	ADP
ftr-430	431	26	other	other	ADJ
ftr-430	431	27	business	business	NOUN
ftr-430	431	28	income	income	NOUN
ftr-430	431	29	.	.	PUNCT
ftr-430	432	1	indeed	indeed	ADV
ftr-430	432	2	,	,	PUNCT
ftr-430	432	3	most	most	ADJ
ftr-430	432	4	of	of	ADP
ftr-430	432	5	the	the	DET
ftr-430	432	6	international	international	ADJ
ftr-430	432	7	income	income	NOUN
ftr-430	432	8	earned	earn	VERB
ftr-430	432	9	by	by	ADP
ftr-430	432	10	u.s	u.s	PROPN
ftr-430	432	11	.	.	PROPN
ftr-430	432	12	residents	resident	NOUN
ftr-430	432	13	is	be	AUX
ftr-430	432	14	from	from	ADP
ftr-430	432	15	capital	capital	NOUN
ftr-430	432	16	–	–	PUNCT
ftr-430	432	17	either	either	CCONJ
ftr-430	432	18	direct	direct	ADJ
ftr-430	432	19	or	or	CCONJ
ftr-430	432	20	portfolio	portfolio	NOUN
ftr-430	432	21	investments	investment	NOUN
ftr-430	432	22	of	of	ADP
ftr-430	432	23	capital.34	capital.34	NOUN
ftr-430	432	24	thus	thus	ADV
ftr-430	432	25	,	,	PUNCT
ftr-430	432	26	the	the	DET
ftr-430	432	27	key	key	ADJ
ftr-430	432	28	premise	premise	NOUN
ftr-430	432	29	of	of	ADP
ftr-430	432	30	the	the	DET
ftr-430	432	31	preceding	precede	VERB
ftr-430	432	32	discussion	discussion	NOUN
ftr-430	432	33	,	,	PUNCT
ftr-430	432	34	equal	equal	ADJ
ftr-430	432	35	opportunity	opportunity	NOUN
ftr-430	432	36	to	to	PART
ftr-430	432	37	earn	earn	VERB
ftr-430	432	38	foreign	foreign	ADJ
ftr-430	432	39	-	-	PUNCT
ftr-430	432	40	source	source	NOUN
ftr-430	432	41	business	business	NOUN
ftr-430	432	42	income	income	NOUN
ftr-430	432	43	,	,	PUNCT
ftr-430	432	44	does	do	AUX
ftr-430	432	45	not	not	PART
ftr-430	432	46	really	really	ADV
ftr-430	432	47	exist	exist	VERB
ftr-430	432	48	so	so	ADV
ftr-430	432	49	long	long	ADV
ftr-430	432	50	as	as	SCONJ
ftr-430	432	51	there	there	PRON
ftr-430	432	52	are	be	VERB
ftr-430	432	53	disparit	disparit	NOUN
ftr-430	432	54	ies	ie	NOUN
ftr-430	432	55	in	in	ADP
ftr-430	432	56	wealth	wealth	NOUN
ftr-430	432	57	among	among	ADP
ftr-430	432	58	taxpayers	taxpayer	NOUN
ftr-430	432	59	that	that	PRON
ftr-430	432	60	result	result	VERB
ftr-430	432	61	in	in	ADP
ftr-430	432	62	some	some	DET
ftr-430	432	63	u.s	u.s	PROPN
ftr-430	432	64	.	.	PROPN
ftr-430	432	65	residents	resident	NOUN
ftr-430	432	66	being	be	AUX
ftr-430	432	67	able	able	ADJ
ftr-430	432	68	to	to	PART
ftr-430	432	69	earn	earn	VERB
ftr-430	432	70	foreign	foreign	ADJ
ftr-430	432	71	-	-	PUNCT
ftr-430	432	72	source	source	NOUN
ftr-430	432	73	income	income	NOUN
ftr-430	432	74	from	from	ADP
ftr-430	432	75	investing	invest	VERB
ftr-430	432	76	mobile	mobile	ADJ
ftr-430	432	77	capital	capital	NOUN
ftr-430	432	78	while	while	SCONJ
ftr-430	432	79	many	many	ADJ
ftr-430	432	80	more	more	ADJ
ftr-430	432	81	u.s	u.s	PROPN
ftr-430	432	82	.	.	PROPN
ftr-430	432	83	residents	resident	NOUN
ftr-430	432	84	are	be	AUX
ftr-430	432	85	effectively	effectively	ADV
ftr-430	432	86	limited	limit	VERB
ftr-430	432	87	to	to	ADP
ftr-430	432	88	earning	earn	VERB
ftr-430	432	89	relatively	relatively	ADV
ftr-430	432	90	immobile	immobile	ADJ
ftr-430	432	91	wage	wage	NOUN
ftr-430	432	92	income	income	NOUN
ftr-430	432	93	from	from	ADP
ftr-430	432	94	u.s	u.s	PROPN
ftr-430	432	95	.	.	PROPN
ftr-430	432	96	sources	source	NOUN
ftr-430	432	97	.	.	PUNCT
ftr-430	433	1	b.	b.	PROPN
ftr-430	433	2	portfolio	portfolio	PROPN
ftr-430	433	3	investment	investment	NOUN
ftr-430	433	4	as	as	ADP
ftr-430	433	5	a	a	DET
ftr-430	433	6	possible	possible	ADJ
ftr-430	433	7	answer	answer	NOUN
ftr-430	433	8	some	some	PRON
ftr-430	433	9	would	would	AUX
ftr-430	433	10	point	point	VERB
ftr-430	433	11	out	out	ADP
ftr-430	433	12	at	at	ADP
ftr-430	433	13	this	this	DET
ftr-430	433	14	juncture	juncture	NOUN
ftr-430	433	15	that	that	SCONJ
ftr-430	433	16	a	a	DET
ftr-430	433	17	lthough	lthough	NOUN
ftr-430	433	18	a	a	PRON
ftr-430	434	1	and	and	CCONJ
ftr-430	434	2	f	f	NOUN
ftr-430	434	3	might	might	AUX
ftr-430	434	4	not	not	PART
ftr-430	434	5	have	have	VERB
ftr-430	434	6	a	a	DET
ftr-430	434	7	ready	ready	ADJ
ftr-430	434	8	oppor	oppor	ADJ
ftr-430	434	9	tunity	tunity	NOUN
ftr-430	434	10	to	to	PART
ftr-430	434	11	earn	earn	VERB
ftr-430	434	12	foreign	foreign	ADJ
ftr-430	434	13	-	-	PUNCT
ftr-430	434	14	source	source	NOUN
ftr-430	434	15	business	business	NOUN
ftr-430	434	16	income	income	NOUN
ftr-430	434	17	from	from	ADP
ftr-430	434	18	foreign	foreign	ADJ
ftr-430	434	19	direct	direct	ADJ
ftr-430	434	20	investment	investment	NOUN
ftr-430	434	21	,	,	PUNCT
ftr-430	434	22	there	there	PRON
ftr-430	434	23	are	be	VERB
ftr-430	434	24	abundant	abundant	ADJ
ftr-430	434	25	opportunities	opportunity	NOUN
ftr-430	434	26	for	for	SCONJ
ftr-430	434	27	u.s	u.s	PROPN
ftr-430	434	28	.	.	PROPN
ftr-430	434	29	residents	resident	NOUN
ftr-430	434	30	to	to	PART
ftr-430	434	31	earn	earn	VERB
ftr-430	434	32	foreign	foreign	ADJ
ftr-430	434	33	-	-	PUNCT
ftr-430	434	34	source	source	NOUN
ftr-430	434	35	portfolio	portfolio	NOUN
ftr-430	434	36	income	income	NOUN
ftr-430	434	37	by	by	ADP
ftr-430	434	38	purchasing	purchase	VERB
ftr-430	434	39	shares	share	NOUN
ftr-430	434	40	in	in	ADP
ftr-430	434	41	foreign	foreign	ADJ
ftr-430	434	42	companies	company	NOUN
ftr-430	434	43	and	and	CCONJ
ftr-430	434	44	by	by	ADP
ftr-430	434	45	investing	invest	VERB
ftr-430	434	46	in	in	ADP
ftr-430	434	47	mutual	mutual	ADJ
ftr-430	434	48	funds	fund	NOUN
ftr-430	434	49	that	that	PRON
ftr-430	434	50	buy	buy	VERB
ftr-430	434	51	foreign	foreign	ADJ
ftr-430	434	52	securities.35	securities.35	NOUN
ftr-430	434	53	this	this	DET
ftr-430	434	54	point	point	NOUN
ftr-430	434	55	is	be	AUX
ftr-430	434	56	not	not	PART
ftr-430	434	57	responsive	responsive	ADJ
ftr-430	434	58	,	,	PUNCT
ftr-430	434	59	however	however	ADV
ftr-430	434	60	,	,	PUNCT
ftr-430	434	61	because	because	SCONJ
ftr-430	434	62	the	the	DET
ftr-430	434	63	advocates	advocate	NOUN
ftr-430	434	64	of	of	ADP
ftr-430	434	65	a	a	DET
ftr-430	434	66	u.s	u.s	PROPN
ftr-430	434	67	.	.	PROPN
ftr-430	434	68	exemption	exemption	NOUN
ftr-430	434	69	system	system	NOUN
ftr-430	434	70	do	do	AUX
ftr-430	434	71	not	not	PART
ftr-430	434	72	ordinarily	ordinarily	ADV
ftr-430	434	73	contemplate	contemplate	VERB
ftr-430	434	74	that	that	SCONJ
ftr-430	434	75	the	the	DET
ftr-430	434	76	system	system	NOUN
ftr-430	434	77	would	would	AUX
ftr-430	434	78	cover	cover	VERB
ftr-430	434	79	foreign	foreign	ADJ
ftr-430	434	80	-	-	PUNCT
ftr-430	434	81	source	source	NOUN
ftr-430	434	82	passive	passive	ADJ
ftr-430	434	83	2001	2001	NUM
ftr-430	434	84	]	]	PUNCT
ftr-430	434	85	fairness	fairness	NOUN
ftr-430	434	86	in	in	ADP
ftr-430	434	87	international	international	ADJ
ftr-430	434	88	taxation	taxation	NOUN
ftr-430	434	89	317	317	NUM
ftr-430	434	90	36	36	NUM
ftr-430	434	91	.	.	PUNCT
ftr-430	435	1	see	see	VERB
ftr-430	435	2	national	national	ADJ
ftr-430	435	3	foreign	foreign	PROPN
ftr-430	435	4	trade	trade	NOUN
ftr-430	435	5	council	council	PROPN
ftr-430	435	6	,	,	PUNCT
ftr-430	435	7	supra	supra	PROPN
ftr-430	435	8	note	note	PROPN
ftr-430	435	9	6	6	NUM
ftr-430	435	10	,	,	PUNCT
ftr-430	435	11	at	at	ADP
ftr-430	435	12	6	6	NUM
ftr-430	435	13	-	-	SYM
ftr-430	435	14	29	29	NUM
ftr-430	435	15	;	;	PUNCT
ftr-430	435	16	grubert	grubert	PROPN
ftr-430	435	17	&	&	CCONJ
ftr-430	435	18	mutti	mutti	PROPN
ftr-430	435	19	,	,	PUNCT
ftr-430	435	20	dividend	dividend	NOUN
ftr-430	435	21	exemption	exemption	NOUN
ftr-430	435	22	,	,	PUNCT
ftr-430	435	23	supra	supra	PROPN
ftr-430	435	24	note	note	NOUN
ftr-430	435	25	10	10	NUM
ftr-430	435	26	,	,	PUNCT
ftr-430	435	27	at	at	ADP
ftr-430	435	28	2	2	NUM
ftr-430	435	29	;	;	PUNCT
ftr-430	435	30	merrill	merrill	NOUN
ftr-430	435	31	,	,	PUNCT
ftr-430	435	32	supra	supra	PROPN
ftr-430	435	33	note	note	PROPN
ftr-430	435	34	14	14	NUM
ftr-430	435	35	,	,	PUNCT
ftr-430	435	36	at	at	ADP
ftr-430	435	37	103	103	NUM
ftr-430	435	38	;	;	PUNCT
ftr-430	435	39	h.	h.	PROPN
ftr-430	435	40	david	david	PROPN
ftr-430	435	41	rosenbloom	rosenbloom	PROPN
ftr-430	435	42	,	,	PUNCT
ftr-430	435	43	from	from	ADP
ftr-430	435	44	the	the	DET
ftr-430	435	45	bottom	bottom	NOUN
ftr-430	435	46	up	up	ADP
ftr-430	435	47	:	:	PUNCT
ftr-430	435	48	taxing	tax	VERB
ftr-430	435	49	the	the	DET
ftr-430	435	50	income	income	NOUN
ftr-430	435	51	of	of	ADP
ftr-430	435	52	foreign	foreign	ADJ
ftr-430	435	53	controlled	control	VERB
ftr-430	435	54	corporations	corporation	NOUN
ftr-430	435	55	,	,	PUNCT
ftr-430	435	56	26	26	NUM
ftr-430	435	57	brook	brook	NOUN
ftr-430	435	58	.	.	PUNCT
ftr-430	436	1	j.	j.	PROPN
ftr-430	436	2	int’l	int’l	PROPN
ftr-430	436	3	l.	l.	PROPN
ftr-430	436	4	1525	1525	NUM
ftr-430	436	5	,	,	PUNCT
ftr-430	436	6	1549	1549	NUM
ftr-430	436	7	(	(	PUNCT
ftr-430	436	8	2001	2001	NUM
ftr-430	436	9	)	)	PUNCT
ftr-430	436	10	;	;	PUNCT
ftr-430	436	11	joel	joel	PROPN
ftr-430	436	12	slemrod	slemrod	PROPN
ftr-430	436	13	,	,	PUNCT
ftr-430	436	14	the	the	DET
ftr-430	436	15	taxat	taxat	NOUN
ftr-430	436	16	ion	ion	NOUN
ftr-430	436	17	of	of	ADP
ftr-430	436	18	foreign	foreign	ADJ
ftr-430	436	19	direct	direct	ADJ
ftr-430	436	20	investment	investment	NOUN
ftr-430	436	21	:	:	PUNCT
ftr-430	436	22	operational	operational	ADJ
ftr-430	436	23	and	and	CCONJ
ftr-430	436	24	policy	policy	NOUN
ftr-430	436	25	perspect	perspect	ADJ
ftr-430	436	26	ives	ive	NOUN
ftr-430	436	27	,	,	PUNCT
ftr-430	436	28	in	in	ADP
ftr-430	436	29	borderline	borderline	NOUN
ftr-430	436	30	case	case	NOUN
ftr-430	436	31	11	11	NUM
ftr-430	436	32	,	,	PUNCT
ftr-430	436	33	34	34	NUM
ftr-430	436	34	(	(	PUNCT
ftr-430	437	1	james	james	PROPN
ftr-430	437	2	m.	m.	PROPN
ftr-430	437	3	poterba	poterba	PROPN
ftr-430	437	4	ed	ed	PROPN
ftr-430	437	5	.	.	PROPN
ftr-430	437	6	,	,	PUNCT
ftr-430	437	7	1997	1997	NUM
ftr-430	437	8	)	)	PUNCT
ftr-430	437	9	.	.	PUNCT
ftr-430	438	1	indeed	indeed	ADV
ftr-430	438	2	,	,	PUNCT
ftr-430	438	3	countries	country	NOUN
ftr-430	438	4	that	that	PRON
ftr-430	438	5	have	have	AUX
ftr-430	438	6	adopted	adopt	VERB
ftr-430	438	7	exemption	exemption	NOUN
ftr-430	438	8	systems	system	NOUN
ftr-430	438	9	have	have	AUX
ftr-430	438	10	typically	typically	ADV
ftr-430	438	11	excluded	exclude	VERB
ftr-430	438	12	foreign	foreign	ADJ
ftr-430	438	13	-	-	PUNCT
ftr-430	438	14	source	source	NOUN
ftr-430	438	15	portfolio	portfolio	NOUN
ftr-430	438	16	income	income	NOUN
ftr-430	438	17	from	from	ADP
ftr-430	438	18	their	their	PRON
ftr-430	438	19	exemption	exemption	NOUN
ftr-430	438	20	regimes	regime	NOUN
ftr-430	438	21	.	.	PUNCT
ftr-430	439	1	see	see	VERB
ftr-430	439	2	ault	ault	PROPN
ftr-430	439	3	,	,	PUNCT
ftr-430	439	4	supra	supra	PROPN
ftr-430	439	5	note	note	PROPN
ftr-430	439	6	16	16	NUM
ftr-430	439	7	,	,	PUNCT
ftr-430	439	8	at	at	ADP
ftr-430	439	9	402	402	NUM
ftr-430	439	10	-	-	SYM
ftr-430	439	11	06	06	NUM
ftr-430	439	12	.	.	PUNCT
ftr-430	440	1	37	37	NUM
ftr-430	440	2	.	.	PUNCT
ftr-430	441	1	see	see	VERB
ftr-430	441	2	dodge	dodge	PROPN
ftr-430	441	3	,	,	PUNCT
ftr-430	441	4	fleming	fleming	NOUN
ftr-430	441	5	&	&	CCONJ
ftr-430	441	6	geier	geier	PROPN
ftr-430	441	7	,	,	PUNCT
ftr-430	441	8	supra	supra	PROPN
ftr-430	441	9	note	note	NOUN
ftr-430	441	10	3	3	NUM
ftr-430	441	11	,	,	PUNCT
ftr-430	441	12	at	at	ADP
ftr-430	441	13	472	472	NUM
ftr-430	441	14	-	-	SYM
ftr-430	441	15	78	78	NUM
ftr-430	441	16	;	;	PUNCT
ftr-430	441	17	stephen	stephen	PROPN
ftr-430	441	18	e.	e.	PROPN
ftr-430	441	19	shay	shay	PROPN
ftr-430	441	20	&	&	CCONJ
ftr-430	441	21	victoria	victoria	PROPN
ftr-430	441	22	p.	p.	PROPN
ftr-430	441	23	summers	summer	NOUN
ftr-430	441	24	,	,	PUNCT
ftr-430	441	25	select	select	VERB
ftr-430	441	26	ed	ed	PROPN
ftr-430	441	27	international	international	ADJ
ftr-430	441	28	aspects	aspect	NOUN
ftr-430	441	29	of	of	ADP
ftr-430	441	30	fundamental	fundamental	ADJ
ftr-430	441	31	tax	tax	NOUN
ftr-430	441	32	reform	reform	NOUN
ftr-430	441	33	proposals	proposal	NOUN
ftr-430	441	34	,	,	PUNCT
ftr-430	441	35	51	51	NUM
ftr-430	441	36	u.	u.	PROPN
ftr-430	441	37	miami	miami	PROPN
ftr-430	441	38	l.	l.	PROPN
ftr-430	441	39	rev	rev	PROPN
ftr-430	441	40	.	.	PROPN
ftr-430	441	41	1029	1029	NUM
ftr-430	441	42	,	,	PUNCT
ftr-430	441	43	1032	1032	NUM
ftr-430	441	44	-	-	SYM
ftr-430	441	45	33	33	NUM
ftr-430	441	46	(	(	PUNCT
ftr-430	441	47	1997	1997	NUM
ftr-430	441	48	)	)	PUNCT
ftr-430	441	49	.	.	PUNCT
ftr-430	442	1	38	38	NUM
ftr-430	442	2	.	.	PUNCT
ftr-430	443	1	of	of	ADP
ftr-430	443	2	course	course	NOUN
ftr-430	443	3	,	,	PUNCT
ftr-430	443	4	many	many	ADJ
ftr-430	443	5	types	type	NOUN
ftr-430	443	6	of	of	ADP
ftr-430	443	7	modern	modern	ADJ
ftr-430	443	8	business	business	NOUN
ftr-430	443	9	income	income	NOUN
ftr-430	443	10	are	be	AUX
ftr-430	443	11	also	also	ADV
ftr-430	443	12	quite	quite	ADV
ftr-430	443	13	mobile	mobile	ADJ
ftr-430	443	14	and	and	CCONJ
ftr-430	443	15	that	that	PRON
ftr-430	443	16	is	be	AUX
ftr-430	443	17	one	one	NUM
ftr-430	443	18	key	key	ADJ
ftr-430	443	19	reason	reason	NOUN
ftr-430	443	20	why	why	SCONJ
ftr-430	443	21	an	an	DET
ftr-430	443	22	exemption	exemption	NOUN
ftr-430	443	23	for	for	ADP
ftr-430	443	24	foreign	foreign	ADJ
ftr-430	443	25	business	business	NOUN
ftr-430	443	26	income	income	NOUN
ftr-430	443	27	would	would	AUX
ftr-430	443	28	likely	likely	ADV
ftr-430	443	29	lead	lead	VERB
ftr-430	443	30	to	to	ADP
ftr-430	443	31	tax	tax	NOUN
ftr-430	443	32	motivated	motivated	ADJ
ftr-430	443	33	business	business	NOUN
ftr-430	443	34	investment	investment	NOUN
ftr-430	443	35	in	in	ADP
ftr-430	443	36	low	low	ADJ
ftr-430	443	37	-	-	PUNCT
ftr-430	443	38	tax	tax	NOUN
ftr-430	443	39	foreign	foreign	ADJ
ftr-430	443	40	countries	country	NOUN
ftr-430	443	41	.	.	PUNCT
ftr-430	444	1	see	see	VERB
ftr-430	444	2	u.s	u.s	PROPN
ftr-430	444	3	.	.	PROPN
ftr-430	444	4	treas	treas	PROPN
ftr-430	444	5	.	.	PUNCT
ftr-430	445	1	dep’t	dep’t	NOUN
ftr-430	445	2	,	,	PUNCT
ftr-430	445	3	deferral	deferral	ADJ
ftr-430	445	4	,	,	PUNCT
ftr-430	445	5	supra	supra	ADJ
ftr-430	445	6	note	note	NOUN
ftr-430	445	7	7	7	NUM
ftr-430	445	8	,	,	PUNCT
ftr-430	445	9	at	at	ADP
ftr-430	445	10	44	44	NUM
ftr-430	445	11	-	-	SYM
ftr-430	445	12	45	45	NUM
ftr-430	445	13	,	,	PUNCT
ftr-430	445	14	182	182	NUM
ftr-430	445	15	-	-	SYM
ftr-430	445	16	84	84	NUM
ftr-430	445	17	,	,	PUNCT
ftr-430	445	18	197	197	NUM
ftr-430	445	19	-	-	SYM
ftr-430	445	20	209	209	NUM
ftr-430	445	21	.	.	PUNCT
ftr-430	446	1	39	39	NUM
ftr-430	446	2	.	.	PUNCT
ftr-430	447	1	for	for	ADP
ftr-430	447	2	explanations	explanation	NOUN
ftr-430	447	3	of	of	ADP
ftr-430	447	4	implicit	implicit	ADJ
ftr-430	447	5	taxes	taxis	NOUN
ftr-430	447	6	,	,	PUNCT
ftr-430	447	7	see	see	VERB
ftr-430	447	8	u.s	u.s	PROPN
ftr-430	447	9	.	.	PROPN
ftr-430	447	10	treas	treas	PROPN
ftr-430	447	11	.	.	PUNCT
ftr-430	448	1	dep’t	dep’t	PROPN
ftr-430	448	2	,	,	PUNCT
ftr-430	448	3	blueprints	blueprint	NOUN
ftr-430	448	4	,	,	PUNCT
ftr-430	448	5	supra	supra	PROPN
ftr-430	448	6	note	note	NOUN
ftr-430	448	7	1	1	NUM
ftr-430	448	8	,	,	PUNCT
ftr-430	448	9	at	at	ADP
ftr-430	448	10	152	152	NUM
ftr-430	448	11	-	-	SYM
ftr-430	448	12	53	53	NUM
ftr-430	448	13	;	;	PUNCT
ftr-430	448	14	george	george	PROPN
ftr-430	448	15	cooper	cooper	PROPN
ftr-430	448	16	,	,	PUNCT
ftr-430	448	17	the	the	DET
ftr-430	448	18	taming	taming	NOUN
ftr-430	448	19	of	of	ADP
ftr-430	448	20	the	the	DET
ftr-430	448	21	shrewd	shrewd	ADJ
ftr-430	448	22	:	:	PUNCT
ftr-430	448	23	identifying	identify	VERB
ftr-430	448	24	and	and	CCONJ
ftr-430	448	25	controlling	control	VERB
ftr-430	448	26	income	income	NOUN
ftr-430	448	27	tax	tax	NOUN
ftr-430	448	28	avoidance	avoidance	NOUN
ftr-430	448	29	,	,	PUNCT
ftr-430	448	30	85	85	NUM
ftr-430	448	31	colum	colum	NOUN
ftr-430	448	32	.	.	PUNCT
ftr-430	449	1	l.	l.	PROPN
ftr-430	449	2	rev	rev	PROPN
ftr-430	449	3	.	.	PROPN
ftr-430	449	4	657	657	NUM
ftr-430	449	5	,	,	PUNCT
ftr-430	449	6	698	698	NUM
ftr-430	449	7	-	-	SYM
ftr-430	449	8	99	99	NUM
ftr-430	449	9	(	(	PUNCT
ftr-430	449	10	1985	1985	NUM
ftr-430	449	11	)	)	PUNCT
ftr-430	449	12	;	;	PUNCT
ftr-430	449	13	harvey	harvey	PROPN
ftr-430	449	14	galper	galper	PROPN
ftr-430	449	15	&	&	CCONJ
ftr-430	449	16	dennis	dennis	PROPN
ftr-430	449	17	zimmerman	zimmerman	PROPN
ftr-430	449	18	,	,	PUNCT
ftr-430	449	19	preferential	preferential	ADJ
ftr-430	449	20	taxation	taxation	NOUN
ftr-430	449	21	and	and	CCONJ
ftr-430	449	22	portfolio	portfolio	NOUN
ftr-430	449	23	choice	choice	NOUN
ftr-430	449	24	:	:	PUNCT
ftr-430	449	25	some	some	DET
ftr-430	449	26	empirical	empirical	ADJ
ftr-430	449	27	evidence	evidence	NOUN
ftr-430	449	28	,	,	PUNCT
ftr-430	449	29	30	30	NUM
ftr-430	449	30	nat’l	nat’l	NOUN
ftr-430	449	31	tax	tax	NOUN
ftr-430	449	32	j.	j.	PROPN
ftr-430	449	33	387	387	PROPN
ftr-430	449	34	,	,	PUNCT
ftr-430	449	35	388	388	NUM
ftr-430	449	36	(	(	PUNCT
ftr-430	449	37	1977	1977	NUM
ftr-430	449	38	)	)	PUNCT
ftr-430	449	39	;	;	PUNCT
ftr-430	449	40	calvin	calvin	PROPN
ftr-430	449	41	h.	h.	PROPN
ftr-430	449	42	johnson	johnson	PROPN
ftr-430	449	43	,	,	PUNCT
ftr-430	449	44	inefficiency	inefficiency	NOUN
ftr-430	449	45	does	do	AUX
ftr-430	449	46	not	not	PART
ftr-430	449	47	drive	drive	VERB
ftr-430	449	48	out	out	ADP
ftr-430	449	49	inequity	inequity	NOUN
ftr-430	449	50	:	:	PUNCT
ftr-430	449	51	market	market	NOUN
ftr-430	449	52	equilibrium	equilibrium	NOUN
ftr-430	449	53	&	&	CCONJ
ftr-430	449	54	tax	tax	NOUN
ftr-430	449	55	shelters	shelter	NOUN
ftr-430	449	56	,	,	PUNCT
ftr-430	449	57	71	71	NUM
ftr-430	449	58	tax	tax	NOUN
ftr-430	449	59	notes	note	NOUN
ftr-430	449	60	377	377	NUM
ftr-430	449	61	,	,	PUNCT
ftr-430	449	62	381	381	NUM
ftr-430	449	63	-	-	SYM
ftr-430	449	64	82	82	NUM
ftr-430	449	65	(	(	PUNCT
ftr-430	449	66	1996	1996	NUM
ftr-430	449	67	)	)	PUNCT
ftr-430	449	68	;	;	PUNCT
ftr-430	449	69	stanley	stanley	PROPN
ftr-430	449	70	s.	s.	PROPN
ftr-430	449	71	surrey	surrey	PROPN
ftr-430	449	72	&	&	CCONJ
ftr-430	449	73	paul	paul	PROPN
ftr-430	449	74	r.	r.	PROPN
ftr-430	449	75	mcdaniel	mcdaniel	PROPN
ftr-430	449	76	,	,	PUNCT
ftr-430	449	77	the	the	DET
ftr-430	449	78	tax	tax	NOUN
ftr-430	449	79	expenditure	expenditure	NOUN
ftr-430	449	80	concept	concept	NOUN
ftr-430	449	81	and	and	CCONJ
ftr-430	449	82	the	the	DET
ftr-430	449	83	budget	budget	NOUN
ftr-430	449	84	reform	reform	PROPN
ftr-430	449	85	act	act	NOUN
ftr-430	449	86	of	of	ADP
ftr-430	449	87	1974	1974	NUM
ftr-430	449	88	,	,	PUNCT
ftr-430	449	89	17	17	NUM
ftr-430	449	90	b.c	b.c	PROPN
ftr-430	449	91	.	.	PROPN
ftr-430	449	92	indus	indus	PROPN
ftr-430	449	93	.	.	PUNCT
ftr-430	449	94	&	&	CCONJ
ftr-430	449	95	com	com	PROPN
ftr-430	449	96	.	.	PROPN
ftr-430	449	97	l.	l.	PROPN
ftr-430	449	98	rev	rev	PROPN
ftr-430	449	99	.	.	PROPN
ftr-430	449	100	679	679	NUM
ftr-430	449	101	,	,	PUNCT
ftr-430	449	102	702	702	NUM
ftr-430	449	103	-	-	SYM
ftr-430	449	104	06	06	NUM
ftr-430	449	105	(	(	PUNCT
ftr-430	449	106	1976	1976	NUM
ftr-430	449	107	)	)	PUNCT
ftr-430	449	108	;	;	PUNCT
ftr-430	449	109	edward	edward	PROPN
ftr-430	449	110	yor	yor	PROPN
ftr-430	449	111	io	io	PROPN
ftr-430	449	112	,	,	PUNCT
ftr-430	449	113	equity	equity	NOUN
ftr-430	449	114	,	,	PUNCT
ftr-430	449	115	efficiency	efficiency	NOUN
ftr-430	449	116	,	,	PUNCT
ftr-430	449	117	and	and	CCONJ
ftr-430	449	118	the	the	DET
ftr-430	449	119	tax	tax	NOUN
ftr-430	449	120	reform	reform	PROPN
ftr-430	449	121	act	act	NOUN
ftr-430	449	122	of	of	ADP
ftr-430	449	123	1986	1986	NUM
ftr-430	449	124	,	,	PUNCT
ftr-430	449	125	55	55	NUM
ftr-430	449	126	fordham	fordham	PROPN
ftr-430	449	127	l.	l.	PROPN
ftr-430	449	128	rev	rev	PROPN
ftr-430	449	129	.	.	PROPN
ftr-430	449	130	395	395	NUM
ftr-430	449	131	,	,	PUNCT
ftr-430	449	132	397	397	NUM
ftr-430	449	133	-	-	SYM
ftr-430	449	134	400	400	NUM
ftr-430	449	135	(	(	PUNCT
ftr-430	449	136	1987	1987	NUM
ftr-430	449	137	)	)	PUNCT
ftr-430	449	138	.	.	PUNCT
ftr-430	450	1	on	on	ADP
ftr-430	450	2	these	these	DET
ftr-430	450	3	facts	fact	NOUN
ftr-430	450	4	,	,	PUNCT
ftr-430	450	5	of	of	ADP
ftr-430	450	6	course	course	NOUN
ftr-430	450	7	,	,	PUNCT
ftr-430	450	8	the	the	DET
ftr-430	450	9	exemption	exemption	NOUN
ftr-430	450	10	system	system	NOUN
ftr-430	450	11	produces	produce	VERB
ftr-430	450	12	an	an	DET
ftr-430	450	13	inefficient	inefficient	ADJ
ftr-430	450	14	result	result	NOUN
ftr-430	450	15	in	in	ADP
ftr-430	450	16	the	the	DET
ftr-430	450	17	sense	sense	NOUN
ftr-430	450	18	that	that	SCONJ
ftr-430	450	19	it	it	PRON
ftr-430	450	20	induces	induce	VERB
ftr-430	450	21	u.s	u.s	PROPN
ftr-430	450	22	.	.	PROPN
ftr-430	450	23	residents	resident	NOUN
ftr-430	450	24	to	to	ADP
ftr-430	450	25	over	over	ADV
ftr-430	450	26	-	-	PUNCT
ftr-430	450	27	invest	invest	VERB
ftr-430	450	28	in	in	ADP
ftr-430	450	29	country	country	NOUN
ftr-430	450	30	x.	x.	NOUN
ftr-430	450	31	see	see	VERB
ftr-430	450	32	altshuler	altshuler	NOUN
ftr-430	450	33	,	,	PUNCT
ftr-430	450	34	supra	supra	PROPN
ftr-430	450	35	note	note	NOUN
ftr-430	450	36	10	10	NUM
ftr-430	450	37	,	,	PUNCT
ftr-430	450	38	at	at	ADP
ftr-430	450	39	1581	1581	NUM
ftr-430	450	40	;	;	PUNCT
ftr-430	450	41	avi	avi	NOUN
ftr-430	450	42	-	-	PUNCT
ftr-430	450	43	yonah	yonah	ADJ
ftr-430	450	44	,	,	PUNCT
ftr-430	450	45	supra	supra	ADJ
ftr-430	450	46	note	note	NOUN
ftr-430	450	47	10	10	NUM
ftr-430	450	48	,	,	PUNCT
ftr-430	450	49	at	at	ADP
ftr-430	450	50	1604	1604	NUM
ftr-430	450	51	-	-	SYM
ftr-430	450	52	05	05	NUM
ftr-430	450	53	;	;	PUNCT
ftr-430	450	54	zolt	zolt	PROPN
ftr-430	450	55	,	,	PUNCT
ftr-430	450	56	supra	supra	PROPN
ftr-430	450	57	note	note	PROPN
ftr-430	450	58	1	1	NUM
ftr-430	450	59	,	,	PUNCT
ftr-430	450	60	at	at	ADP
ftr-430	450	61	92	92	NUM
ftr-430	450	62	.	.	PUNCT
ftr-430	451	1	income.36	income.36	VERB
ftr-430	451	2	this	this	DET
ftr-430	451	3	reticence	reticence	NOUN
ftr-430	451	4	is	be	AUX
ftr-430	451	5	probably	probably	ADV
ftr-430	451	6	due	due	ADJ
ftr-430	451	7	to	to	ADP
ftr-430	451	8	the	the	DET
ftr-430	451	9	fact	fact	NOUN
ftr-430	451	10	that	that	SCONJ
ftr-430	451	11	a	a	DET
ftr-430	451	12	generally	generally	ADV
ftr-430	451	13	available	available	ADJ
ftr-430	451	14	zero	zero	NUM
ftr-430	451	15	u.s	u.s	PROPN
ftr-430	451	16	.	.	PROPN
ftr-430	451	17	rate	rate	NOUN
ftr-430	451	18	for	for	ADP
ftr-430	451	19	offshore	offshore	ADJ
ftr-430	451	20	passive	passive	ADJ
ftr-430	451	21	income	income	NOUN
ftr-430	451	22	would	would	AUX
ftr-430	451	23	be	be	AUX
ftr-430	451	24	seen	see	VERB
ftr-430	451	25	as	as	ADP
ftr-430	451	26	inconsistent	inconsistent	ADJ
ftr-430	451	27	with	with	ADP
ftr-430	451	28	a	a	DET
ftr-430	451	29	fundamental	fundamental	ADJ
ftr-430	451	30	feature	feature	NOUN
ftr-430	451	31	of	of	ADP
ftr-430	451	32	an	an	DET
ftr-430	451	33	income	income	NOUN
ftr-430	451	34	tax	tax	NOUN
ftr-430	451	35	,	,	PUNCT
ftr-430	451	36	as	as	SCONJ
ftr-430	451	37	opposed	oppose	VERB
ftr-430	451	38	to	to	ADP
ftr-430	451	39	a	a	DET
ftr-430	451	40	consumption	consumption	NOUN
ftr-430	451	41	tax	tax	NOUN
ftr-430	451	42	,	,	PUNCT
ftr-430	451	43	namely	namely	ADV
ftr-430	451	44	,	,	PUNCT
ftr-430	451	45	that	that	DET
ftr-430	451	46	income	income	NOUN
ftr-430	451	47	from	from	ADP
ftr-430	451	48	capital	capital	NOUN
ftr-430	451	49	should	should	AUX
ftr-430	451	50	be	be	AUX
ftr-430	451	51	taxed.37	taxed.37	ADJ
ftr-430	451	52	moreover	moreover	ADV
ftr-430	451	53	,	,	PUNCT
ftr-430	451	54	the	the	DET
ftr-430	451	55	exemption	exemption	NOUN
ftr-430	451	56	of	of	ADP
ftr-430	451	57	foreign	foreign	ADJ
ftr-430	451	58	portfolio	portfolio	NOUN
ftr-430	451	59	investment	investment	NOUN
ftr-430	451	60	income	income	NOUN
ftr-430	451	61	from	from	ADP
ftr-430	451	62	u.s	u.s	PROPN
ftr-430	451	63	.	.	PROPN
ftr-430	451	64	taxation	taxation	NOUN
ftr-430	451	65	would	would	AUX
ftr-430	451	66	likely	likely	ADV
ftr-430	451	67	encourage	encourage	VERB
ftr-430	451	68	u.s	u.s	PROPN
ftr-430	451	69	.	.	PROPN
ftr-430	451	70	residents	resident	NOUN
ftr-430	451	71	to	to	PART
ftr-430	451	72	effect	effect	VERB
ftr-430	451	73	a	a	DET
ftr-430	451	74	large	large	ADJ
ftr-430	451	75	shift	shift	NOUN
ftr-430	451	76	of	of	ADP
ftr-430	451	77	passive	passive	ADJ
ftr-430	451	78	investments	investment	NOUN
ftr-430	451	79	from	from	ADP
ftr-430	451	80	the	the	DET
ftr-430	451	81	united	united	PROPN
ftr-430	451	82	states	states	PROPN
ftr-430	451	83	to	to	ADP
ftr-430	451	84	lowor	lowor	NOUN
ftr-430	451	85	zero	zero	NUM
ftr-430	451	86	-	-	PUNCT
ftr-430	451	87	tax	tax	NOUN
ftr-430	451	88	rate	rate	NOUN
ftr-430	451	89	foreign	foreign	ADJ
ftr-430	451	90	jurisdictions.38	jurisdictions.38	PROPN
ftr-430	451	91	c.	c.	PROPN
ftr-430	451	92	implicit	implicit	ADJ
ftr-430	451	93	taxes	taxis	NOUN
ftr-430	451	94	as	as	ADP
ftr-430	451	95	a	a	DET
ftr-430	451	96	possible	possible	ADJ
ftr-430	451	97	answer	answer	NOUN
ftr-430	451	98	but	but	CCONJ
ftr-430	451	99	suppose	suppose	VERB
ftr-430	451	100	the	the	DET
ftr-430	451	101	exemption	exemption	NOUN
ftr-430	451	102	system	system	NOUN
ftr-430	451	103	adopted	adopt	VERB
ftr-430	451	104	by	by	ADP
ftr-430	451	105	the	the	DET
ftr-430	451	106	united	united	PROPN
ftr-430	451	107	states	states	PROPN
ftr-430	451	108	causes	cause	VERB
ftr-430	451	109	internationally	internationally	ADV
ftr-430	451	110	sophisticated	sophisticated	ADJ
ftr-430	451	111	u.s	u.s	PROPN
ftr-430	451	112	.	.	PROPN
ftr-430	451	113	residents	resident	NOUN
ftr-430	451	114	to	to	PART
ftr-430	451	115	engage	engage	VERB
ftr-430	451	116	in	in	ADP
ftr-430	451	117	so	so	ADV
ftr-430	451	118	much	much	ADJ
ftr-430	451	119	direct	direct	ADJ
ftr-430	451	120	investment	investment	NOUN
ftr-430	451	121	in	in	ADP
ftr-430	451	122	country	country	NOUN
ftr-430	451	123	x	x	PUNCT
ftr-430	451	124	that	that	SCONJ
ftr-430	451	125	the	the	DET
ftr-430	451	126	before	before	ADP
ftr-430	451	127	-	-	PUNCT
ftr-430	451	128	tax	tax	NOUN
ftr-430	451	129	rate	rate	NOUN
ftr-430	451	130	of	of	ADP
ftr-430	451	131	return	return	NOUN
ftr-430	451	132	on	on	ADP
ftr-430	451	133	b	b	NOUN
ftr-430	451	134	’s	’s	PART
ftr-430	451	135	active	active	ADJ
ftr-430	451	136	business	business	NOUN
ftr-430	451	137	investments	investment	NOUN
ftr-430	451	138	in	in	ADP
ftr-430	451	139	country	country	NOUN
ftr-430	451	140	x	x	PUNCT
ftr-430	451	141	is	be	AUX
ftr-430	451	142	driven	drive	VERB
ftr-430	451	143	down	down	ADP
ftr-430	451	144	to	to	ADP
ftr-430	451	145	a	a	DET
ftr-430	451	146	point	point	NOUN
ftr-430	451	147	where	where	SCONJ
ftr-430	451	148	b	b	X
ftr-430	451	149	’s	’s	X
ftr-430	451	150	after	after	ADP
ftr-430	451	151	-	-	PUNCT
ftr-430	451	152	tax	tax	NOUN
ftr-430	451	153	return	return	NOUN
ftr-430	451	154	on	on	ADP
ftr-430	451	155	those	those	DET
ftr-430	451	156	investments	investment	NOUN
ftr-430	451	157	equals	equal	VERB
ftr-430	451	158	the	the	DET
ftr-430	451	159	after	after	ADP
ftr-430	451	160	-	-	PUNCT
ftr-430	451	161	tax	tax	NOUN
ftr-430	451	162	rate	rate	NOUN
ftr-430	451	163	of	of	ADP
ftr-430	451	164	return	return	NOUN
ftr-430	451	165	available	available	ADJ
ftr-430	451	166	to	to	ADP
ftr-430	451	167	a	a	PRON
ftr-430	451	168	on	on	ADP
ftr-430	451	169	u.s	u.s	PROPN
ftr-430	451	170	.	.	PROPN
ftr-430	451	171	investments	investment	NOUN
ftr-430	451	172	.	.	PUNCT
ftr-430	452	1	exemption	exemption	NOUN
ftr-430	452	2	system	system	NOUN
ftr-430	452	3	advocates	advocate	NOUN
ftr-430	452	4	could	could	AUX
ftr-430	452	5	argue	argue	VERB
ftr-430	452	6	that	that	SCONJ
ftr-430	452	7	the	the	DET
ftr-430	452	8	ability	ability	NOUN
ftr-430	452	9	-	-	PUNCT
ftr-430	452	10	to	to	ADP
ftr-430	452	11	-	-	PUNCT
ftr-430	452	12	pay	pay	VERB
ftr-430	452	13	objection	objection	NOUN
ftr-430	452	14	to	to	ADP
ftr-430	452	15	the	the	DET
ftr-430	452	16	hypothetical	hypothetical	ADJ
ftr-430	452	17	u.s	u.s	PROPN
ftr-430	452	18	.	.	PROPN
ftr-430	452	19	exemption	exemption	NOUN
ftr-430	452	20	system	system	NOUN
ftr-430	452	21	has	have	AUX
ftr-430	452	22	been	be	AUX
ftr-430	452	23	eliminated	eliminate	VERB
ftr-430	452	24	because	because	SCONJ
ftr-430	452	25	b	b	PROPN
ftr-430	452	26	is	be	AUX
ftr-430	452	27	now	now	ADV
ftr-430	452	28	paying	pay	VERB
ftr-430	452	29	an	an	DET
ftr-430	452	30	implicit	implicit	ADJ
ftr-430	452	31	tax39	tax39	NOUN
ftr-430	452	32	on	on	ADP
ftr-430	452	33	her	her	PRON
ftr-430	452	34	country	country	NOUN
ftr-430	452	35	x	x	NOUN
ftr-430	452	36	income	income	NOUN
ftr-430	452	37	,	,	PUNCT
ftr-430	452	38	in	in	ADP
ftr-430	452	39	the	the	DET
ftr-430	452	40	form	form	NOUN
ftr-430	452	41	of	of	ADP
ftr-430	452	42	a	a	DET
ftr-430	452	43	318	318	NUM
ftr-430	452	44	florida	florida	PROPN
ftr-430	452	45	tax	tax	NOUN
ftr-430	452	46	review	review	NOUN
ftr-430	453	1	[	[	X
ftr-430	453	2	vol	vol	NOUN
ftr-430	453	3	.	.	PUNCT
ftr-430	453	4	5:4	5:4	NUM
ftr-430	453	5	40	40	NUM
ftr-430	453	6	.	.	PUNCT
ftr-430	454	1	moreover	moreover	ADV
ftr-430	454	2	,	,	PUNCT
ftr-430	454	3	it	it	PRON
ftr-430	454	4	is	be	AUX
ftr-430	454	5	doubtful	doubtful	ADJ
ftr-430	454	6	that	that	SCONJ
ftr-430	454	7	the	the	DET
ftr-430	454	8	flow	flow	NOUN
ftr-430	454	9	of	of	ADP
ftr-430	454	10	direct	direct	ADJ
ftr-430	454	11	investment	investment	NOUN
ftr-430	454	12	capital	capital	NOUN
ftr-430	454	13	into	into	ADP
ftr-430	454	14	low	low	ADJ
ftr-430	454	15	-	-	PUNCT
ftr-430	454	16	tax	tax	NOUN
ftr-430	454	17	foreign	foreign	ADJ
ftr-430	454	18	countries	country	NOUN
ftr-430	454	19	would	would	AUX
ftr-430	454	20	be	be	AUX
ftr-430	454	21	sufficient	sufficient	ADJ
ftr-430	454	22	to	to	PART
ftr-430	454	23	result	result	VERB
ftr-430	454	24	in	in	ADP
ftr-430	454	25	a	a	DET
ftr-430	454	26	convergence	convergence	NOUN
ftr-430	454	27	of	of	ADP
ftr-430	454	28	after	after	ADP
ftr-430	454	29	-	-	PUNCT
ftr-430	454	30	tax	tax	NOUN
ftr-430	454	31	rates	rate	NOUN
ftr-430	454	32	of	of	ADP
ftr-430	454	33	return	return	NOUN
ftr-430	454	34	.	.	PUNCT
ftr-430	455	1	see	see	VERB
ftr-430	455	2	national	national	ADJ
ftr-430	455	3	foreign	foreign	PROPN
ftr-430	455	4	trade	trade	NOUN
ftr-430	455	5	council	council	PROPN
ftr-430	455	6	,	,	PUNCT
ftr-430	455	7	supra	supra	PROPN
ftr-430	455	8	note	note	PROPN
ftr-430	455	9	6	6	NUM
ftr-430	455	10	,	,	PUNCT
ftr-430	455	11	at	at	ADP
ftr-430	455	12	6	6	NUM
ftr-430	455	13	-	-	SYM
ftr-430	455	14	16	16	NUM
ftr-430	455	15	.	.	PUNCT
ftr-430	456	1	with	with	ADP
ftr-430	456	2	respect	respect	NOUN
ftr-430	456	3	to	to	ADP
ftr-430	456	4	the	the	DET
ftr-430	456	5	failure	failure	NOUN
ftr-430	456	6	of	of	ADP
ftr-430	456	7	after	after	ADP
ftr-430	456	8	-	-	PUNCT
ftr-430	456	9	tax	tax	NOUN
ftr-430	456	10	rates	rate	NOUN
ftr-430	456	11	of	of	ADP
ftr-430	456	12	return	return	NOUN
ftr-430	456	13	on	on	ADP
ftr-430	456	14	tax	tax	NOUN
ftr-430	456	15	exempt	exempt	ADJ
ftr-430	456	16	municipal	municipal	ADJ
ftr-430	456	17	bonds	bond	NOUN
ftr-430	456	18	and	and	CCONJ
ftr-430	456	19	taxable	taxable	ADJ
ftr-430	456	20	bonds	bond	NOUN
ftr-430	456	21	to	to	PART
ftr-430	456	22	converge	converge	VERB
ftr-430	456	23	,	,	PUNCT
ftr-430	456	24	see	see	VERB
ftr-430	456	25	johnson	johnson	PROPN
ftr-430	456	26	,	,	PUNCT
ftr-430	456	27	supra	supra	PROPN
ftr-430	456	28	note	note	PROPN
ftr-430	456	29	39	39	NUM
ftr-430	456	30	,	,	PUNCT
ftr-430	456	31	at	at	ADP
ftr-430	456	32	377	377	NUM
ftr-430	456	33	.	.	PUNCT
ftr-430	456	34	41	41	NUM
ftr-430	456	35	.	.	PUNCT
ftr-430	457	1	for	for	ADP
ftr-430	457	2	the	the	DET
ftr-430	457	3	sake	sake	NOUN
ftr-430	457	4	of	of	ADP
ftr-430	457	5	simplicity	simplicity	NOUN
ftr-430	457	6	,	,	PUNCT
ftr-430	457	7	we	we	PRON
ftr-430	457	8	assume	assume	VERB
ftr-430	457	9	throughout	throughout	ADP
ftr-430	457	10	the	the	DET
ftr-430	457	11	remainder	remainder	NOUN
ftr-430	457	12	of	of	ADP
ftr-430	457	13	this	this	DET
ftr-430	457	14	article	article	NOUN
ftr-430	457	15	that	that	SCONJ
ftr-430	457	16	all	all	DET
ftr-430	457	17	shareholders	shareholder	NOUN
ftr-430	457	18	are	be	AUX
ftr-430	457	19	individuals	individual	NOUN
ftr-430	457	20	unless	unless	SCONJ
ftr-430	457	21	otherwise	otherwise	ADV
ftr-430	457	22	stated	state	VERB
ftr-430	457	23	.	.	PUNCT
ftr-430	458	1	thus	thus	ADV
ftr-430	458	2	,	,	PUNCT
ftr-430	458	3	we	we	PRON
ftr-430	458	4	reserve	reserve	VERB
ftr-430	458	5	for	for	ADP
ftr-430	458	6	a	a	DET
ftr-430	458	7	future	future	ADJ
ftr-430	458	8	article	article	NOUN
ftr-430	458	9	a	a	DET
ftr-430	458	10	discussion	discussion	NOUN
ftr-430	458	11	of	of	ADP
ftr-430	458	12	the	the	DET
ftr-430	458	13	extent	extent	NOUN
ftr-430	458	14	to	to	PART
ftr-430	458	15	which	which	PRON
ftr-430	458	16	look	look	VERB
ftr-430	458	17	-	-	PUNCT
ftr-430	458	18	through	through	ADP
ftr-430	458	19	rules	rule	NOUN
ftr-430	458	20	are	be	AUX
ftr-430	458	21	appropriate	appropriate	ADJ
ftr-430	458	22	where	where	SCONJ
ftr-430	458	23	stock	stock	NOUN
ftr-430	458	24	is	be	AUX
ftr-430	458	25	owned	own	VERB
ftr-430	458	26	by	by	ADP
ftr-430	458	27	juridical	juridical	ADJ
ftr-430	458	28	entities	entity	NOUN
ftr-430	458	29	.	.	PUNCT
ftr-430	459	1	42	42	NUM
ftr-430	459	2	.	.	PUNCT
ftr-430	460	1	see	see	VERB
ftr-430	460	2	bouma	bouma	PROPN
ftr-430	460	3	,	,	PUNCT
ftr-430	460	4	supra	supra	PROPN
ftr-430	460	5	note	note	PROPN
ftr-430	460	6	8	8	NUM
ftr-430	460	7	;	;	PUNCT
ftr-430	460	8	graetz	graetz	NOUN
ftr-430	460	9	,	,	PUNCT
ftr-430	460	10	supra	supra	PROPN
ftr-430	460	11	note	note	NOUN
ftr-430	460	12	4	4	NUM
ftr-430	460	13	,	,	PUNCT
ftr-430	460	14	at	at	ADP
ftr-430	460	15	325	325	NUM
ftr-430	460	16	-	-	SYM
ftr-430	460	17	31	31	NUM
ftr-430	460	18	,	,	PUNCT
ftr-430	460	19	333	333	NUM
ftr-430	460	20	-	-	SYM
ftr-430	460	21	35	35	NUM
ftr-430	460	22	.	.	PUNCT
ftr-430	460	23	decreased	decrease	VERB
ftr-430	460	24	before	before	ADP
ftr-430	460	25	-	-	PUNCT
ftr-430	460	26	tax	tax	NOUN
ftr-430	460	27	rate	rate	NOUN
ftr-430	460	28	of	of	ADP
ftr-430	460	29	return	return	NOUN
ftr-430	460	30	,	,	PUNCT
ftr-430	460	31	that	that	PRON
ftr-430	460	32	results	result	VERB
ftr-430	460	33	in	in	ADP
ftr-430	460	34	her	her	PRON
ftr-430	460	35	greater	great	ADJ
ftr-430	460	36	income	income	NOUN
ftr-430	460	37	bearing	bear	VERB
ftr-430	460	38	a	a	DET
ftr-430	460	39	larger	large	ADJ
ftr-430	460	40	aggregate	aggregate	ADJ
ftr-430	460	41	tax	tax	NOUN
ftr-430	460	42	than	than	ADP
ftr-430	460	43	a	a	DET
ftr-430	460	44	’s	’s	ADV
ftr-430	460	45	smaller	small	ADJ
ftr-430	460	46	income	income	NOUN
ftr-430	460	47	.	.	PUNCT
ftr-430	461	1	the	the	DET
ftr-430	461	2	problem	problem	NOUN
ftr-430	461	3	with	with	ADP
ftr-430	461	4	this	this	DET
ftr-430	461	5	line	line	NOUN
ftr-430	461	6	of	of	ADP
ftr-430	461	7	argument	argument	NOUN
ftr-430	461	8	is	be	AUX
ftr-430	461	9	that	that	PRON
ftr-430	461	10	implicit	implicit	ADJ
ftr-430	461	11	taxes	taxis	NOUN
ftr-430	461	12	are	be	AUX
ftr-430	461	13	not	not	PART
ftr-430	461	14	collected	collect	VERB
ftr-430	461	15	by	by	ADP
ftr-430	461	16	governments	government	NOUN
ftr-430	461	17	.	.	PUNCT
ftr-430	462	1	thus	thus	ADV
ftr-430	462	2	,	,	PUNCT
ftr-430	462	3	the	the	DET
ftr-430	462	4	implicit	implicit	ADJ
ftr-430	462	5	tax	tax	NOUN
ftr-430	462	6	paid	pay	VERB
ftr-430	462	7	by	by	ADP
ftr-430	462	8	b	b	PROPN
ftr-430	462	9	,	,	PUNCT
ftr-430	462	10	in	in	ADP
ftr-430	462	11	the	the	DET
ftr-430	462	12	form	form	NOUN
ftr-430	462	13	of	of	ADP
ftr-430	462	14	a	a	DET
ftr-430	462	15	lower	low	ADJ
ftr-430	462	16	before	before	ADP
ftr-430	462	17	-	-	PUNCT
ftr-430	462	18	tax	tax	NOUN
ftr-430	462	19	rate	rate	NOUN
ftr-430	462	20	of	of	ADP
ftr-430	462	21	return	return	NOUN
ftr-430	462	22	on	on	ADP
ftr-430	462	23	her	her	PRON
ftr-430	462	24	country	country	NOUN
ftr-430	462	25	x	x	PUNCT
ftr-430	462	26	investment	investment	NOUN
ftr-430	462	27	,	,	PUNCT
ftr-430	462	28	does	do	AUX
ftr-430	462	29	not	not	PART
ftr-430	462	30	go	go	VERB
ftr-430	462	31	to	to	ADP
ftr-430	462	32	the	the	DET
ftr-430	462	33	u.s	u.s	PROPN
ftr-430	462	34	.	.	PROPN
ftr-430	462	35	treasury	treasury	PROPN
ftr-430	462	36	and	and	CCONJ
ftr-430	462	37	,	,	PUNCT
ftr-430	462	38	therefore	therefore	ADV
ftr-430	462	39	,	,	PUNCT
ftr-430	462	40	it	it	PRON
ftr-430	462	41	does	do	VERB
ftr-430	462	42	nothing	nothing	PRON
ftr-430	462	43	to	to	PART
ftr-430	462	44	increase	increase	VERB
ftr-430	462	45	the	the	DET
ftr-430	462	46	portion	portion	NOUN
ftr-430	462	47	of	of	ADP
ftr-430	462	48	the	the	DET
ftr-430	462	49	cost	cost	NOUN
ftr-430	462	50	of	of	ADP
ftr-430	462	51	the	the	DET
ftr-430	462	52	u.s	u.s	PROPN
ftr-430	462	53	.	.	PROPN
ftr-430	462	54	government	government	NOUN
ftr-430	462	55	borne	bear	VERB
ftr-430	462	56	by	by	ADP
ftr-430	462	57	b	b	NOUN
ftr-430	462	58	vis	vis	X
ftr-430	462	59	-	-	PUNCT
ftr-430	462	60	a	a	PRON
ftr-430	462	61	-	-	PUNCT
ftr-430	462	62	vis	vis	X
ftr-430	462	63	a.	a.	NOUN
ftr-430	462	64	stated	state	VERB
ftr-430	462	65	differently	differently	ADV
ftr-430	462	66	,	,	PUNCT
ftr-430	462	67	the	the	DET
ftr-430	462	68	implicit	implicit	ADJ
ftr-430	462	69	tax	tax	NOUN
ftr-430	462	70	borne	bear	VERB
ftr-430	462	71	by	by	ADP
ftr-430	462	72	b	b	NOUN
ftr-430	462	73	fails	fail	VERB
ftr-430	462	74	to	to	PART
ftr-430	462	75	correct	correct	VERB
ftr-430	462	76	the	the	DET
ftr-430	462	77	misallocation	misallocation	NOUN
ftr-430	462	78	of	of	ADP
ftr-430	462	79	the	the	DET
ftr-430	462	80	u.s	u.s	PROPN
ftr-430	462	81	.	.	PROPN
ftr-430	462	82	tax	tax	NOUN
ftr-430	462	83	burden	burden	NOUN
ftr-430	462	84	that	that	PRON
ftr-430	462	85	exists	exist	VERB
ftr-430	462	86	between	between	ADP
ftr-430	462	87	a	a	PRON
ftr-430	462	88	and	and	CCONJ
ftr-430	462	89	b	b	NOUN
ftr-430	462	90	if	if	SCONJ
ftr-430	462	91	a	a	PRON
ftr-430	462	92	pays	pay	VERB
ftr-430	462	93	the	the	DET
ftr-430	462	94	same	same	ADJ
ftr-430	462	95	amount	amount	NOUN
ftr-430	462	96	of	of	ADP
ftr-430	462	97	u.s	u.s	PROPN
ftr-430	462	98	.	.	PROPN
ftr-430	462	99	tax	tax	NOUN
ftr-430	462	100	as	as	ADP
ftr-430	462	101	b.	b.	PROPN
ftr-430	462	102	nor	nor	CCONJ
ftr-430	462	103	does	do	AUX
ftr-430	462	104	the	the	DET
ftr-430	462	105	implicit	implicit	ADJ
ftr-430	462	106	tax	tax	NOUN
ftr-430	462	107	go	go	VERB
ftr-430	462	108	to	to	ADP
ftr-430	462	109	the	the	DET
ftr-430	462	110	country	country	NOUN
ftr-430	462	111	x	x	PUNCT
ftr-430	462	112	treasury	treasury	VERB
ftr-430	462	113	where	where	SCONJ
ftr-430	462	114	it	it	PRON
ftr-430	462	115	would	would	AUX
ftr-430	462	116	support	support	VERB
ftr-430	462	117	a	a	DET
ftr-430	462	118	claim	claim	NOUN
ftr-430	462	119	by	by	ADP
ftr-430	462	120	b	b	PROPN
ftr-430	462	121	against	against	ADP
ftr-430	462	122	the	the	DET
ftr-430	462	123	united	united	PROPN
ftr-430	462	124	states	states	PROPN
ftr-430	462	125	for	for	ADP
ftr-430	462	126	double	double	ADJ
ftr-430	462	127	tax	tax	NOUN
ftr-430	462	128	relief.40	relief.40	PROPN
ftr-430	462	129	in	in	ADP
ftr-430	462	130	short	short	ADJ
ftr-430	462	131	,	,	PUNCT
ftr-430	462	132	the	the	DET
ftr-430	462	133	implicit	implicit	ADJ
ftr-430	462	134	tax	tax	NOUN
ftr-430	462	135	suffered	suffer	VERB
ftr-430	462	136	by	by	ADP
ftr-430	462	137	b	b	NOUN
ftr-430	462	138	does	do	AUX
ftr-430	462	139	not	not	PART
ftr-430	462	140	solve	solve	VERB
ftr-430	462	141	the	the	DET
ftr-430	462	142	ability	ability	NOUN
ftr-430	462	143	-	-	PUNCT
ftr-430	462	144	to	to	ADP
ftr-430	462	145	-	-	PUNCT
ftr-430	462	146	pay	pay	VERB
ftr-430	462	147	objection	objection	NOUN
ftr-430	462	148	to	to	ADP
ftr-430	462	149	the	the	DET
ftr-430	462	150	hypothetical	hypothetical	ADJ
ftr-430	462	151	u.s	u.s	PROPN
ftr-430	462	152	.	.	PROPN
ftr-430	462	153	exemption	exemption	NOUN
ftr-430	462	154	system	system	NOUN
ftr-430	462	155	.	.	PUNCT
ftr-430	463	1	thus	thus	ADV
ftr-430	463	2	,	,	PUNCT
ftr-430	463	3	there	there	PRON
ftr-430	463	4	seem	seem	VERB
ftr-430	463	5	to	to	PART
ftr-430	463	6	be	be	AUX
ftr-430	463	7	no	no	DET
ftr-430	463	8	market	market	NOUN
ftr-430	463	9	dynamics	dynamic	NOUN
ftr-430	463	10	undermining	undermine	VERB
ftr-430	463	11	the	the	DET
ftr-430	463	12	critical	critical	ADJ
ftr-430	463	13	observation	observation	NOUN
ftr-430	463	14	that	that	SCONJ
ftr-430	463	15	the	the	DET
ftr-430	463	16	ability	ability	NOUN
ftr-430	463	17	-	-	PUNCT
ftr-430	463	18	to	to	ADP
ftr-430	463	19	-	-	PUNCT
ftr-430	463	20	pay	pay	NOUN
ftr-430	463	21	principle	principle	NOUN
ftr-430	463	22	requires	require	VERB
ftr-430	463	23	b	b	NOUN
ftr-430	463	24	’s	’s	PART
ftr-430	463	25	larger	large	ADJ
ftr-430	463	26	income	income	NOUN
ftr-430	463	27	to	to	PART
ftr-430	463	28	bear	bear	VERB
ftr-430	463	29	a	a	DET
ftr-430	463	30	greater	great	ADJ
ftr-430	463	31	u.s	u.s	PROPN
ftr-430	463	32	.	.	PROPN
ftr-430	463	33	tax	tax	NOUN
ftr-430	463	34	than	than	ADP
ftr-430	463	35	a	a	DET
ftr-430	463	36	’s	’s	ADV
ftr-430	463	37	smaller	small	ADJ
ftr-430	463	38	income	income	NOUN
ftr-430	463	39	and	and	CCONJ
ftr-430	463	40	that	that	SCONJ
ftr-430	463	41	an	an	DET
ftr-430	463	42	exemption	exemption	NOUN
ftr-430	463	43	system	system	NOUN
ftr-430	463	44	produces	produce	VERB
ftr-430	463	45	a	a	DET
ftr-430	463	46	contrary	contrary	ADJ
ftr-430	463	47	result	result	NOUN
ftr-430	463	48	.	.	PUNCT
ftr-430	464	1	iv	iv	X
ftr-430	464	2	.	.	PUNCT
ftr-430	465	1	u.s	u.s	PROPN
ftr-430	465	2	.	.	PROPN
ftr-430	465	3	c	c	PROPN
ftr-430	465	4	corporations	corporation	NOUN
ftr-430	465	5	and	and	CCONJ
ftr-430	465	6	ability	ability	NOUN
ftr-430	465	7	-	-	PUNCT
ftr-430	465	8	to	to	PART
ftr-430	465	9	-	-	PUNCT
ftr-430	465	10	pay	pay	VERB
ftr-430	465	11	41	41	NUM
ftr-430	465	12	a.	a.	NOUN
ftr-430	465	13	the	the	DET
ftr-430	465	14	need	need	NOUN
ftr-430	465	15	for	for	ADP
ftr-430	465	16	an	an	DET
ftr-430	465	17	anti	anti	ADJ
ftr-430	465	18	-	-	ADJ
ftr-430	465	19	deferral	deferral	ADJ
ftr-430	465	20	device	device	NOUN
ftr-430	465	21	some	some	DET
ftr-430	465	22	commentators	commentator	NOUN
ftr-430	465	23	apparently	apparently	ADV
ftr-430	465	24	concede	concede	VERB
ftr-430	465	25	that	that	SCONJ
ftr-430	465	26	the	the	DET
ftr-430	465	27	preceding	precede	VERB
ftr-430	465	28	analysis	analysis	NOUN
ftr-430	465	29	establishes	establish	VERB
ftr-430	465	30	a	a	DET
ftr-430	465	31	persuasive	persuasive	ADJ
ftr-430	465	32	case	case	NOUN
ftr-430	465	33	for	for	ADP
ftr-430	465	34	worldwide	worldwide	ADJ
ftr-430	465	35	taxation	taxation	NOUN
ftr-430	465	36	of	of	ADP
ftr-430	465	37	u.s	u.s	PROPN
ftr-430	465	38	.	.	PROPN
ftr-430	465	39	resident	resident	ADJ
ftr-430	465	40	individuals	individual	NOUN
ftr-430	465	41	but	but	CCONJ
ftr-430	465	42	,	,	PUNCT
ftr-430	465	43	nevertheless	nevertheless	ADV
ftr-430	465	44	,	,	PUNCT
ftr-430	465	45	they	they	PRON
ftr-430	465	46	are	be	AUX
ftr-430	465	47	attracted	attract	VERB
ftr-430	465	48	to	to	ADP
ftr-430	465	49	u.s	u.s	PROPN
ftr-430	465	50	.	.	PROPN
ftr-430	465	51	exemption	exemption	NOUN
ftr-430	465	52	treatment	treatment	NOUN
ftr-430	465	53	for	for	ADP
ftr-430	465	54	the	the	DET
ftr-430	465	55	foreignsource	foreignsource	NOUN
ftr-430	465	56	income	income	NOUN
ftr-430	465	57	of	of	ADP
ftr-430	465	58	u.s	u.s	PROPN
ftr-430	465	59	.	.	PROPN
ftr-430	465	60	resident	resident	NOUN
ftr-430	465	61	c	c	PROPN
ftr-430	465	62	corporations.42	corporations.42	NOUN
ftr-430	465	63	this	this	PRON
ftr-430	465	64	raises	raise	VERB
ftr-430	465	65	the	the	DET
ftr-430	465	66	question	question	NOUN
ftr-430	465	67	of	of	ADP
ftr-430	465	68	whether	whether	SCONJ
ftr-430	465	69	the	the	DET
ftr-430	465	70	preceding	precede	VERB
ftr-430	465	71	ability	ability	NOUN
ftr-430	465	72	-	-	PUNCT
ftr-430	465	73	to	to	ADP
ftr-430	465	74	-	-	PUNCT
ftr-430	465	75	pay	pay	VERB
ftr-430	465	76	analysis	analysis	NOUN
ftr-430	465	77	is	be	AUX
ftr-430	465	78	applicable	applicable	ADJ
ftr-430	465	79	to	to	ADP
ftr-430	465	80	income	income	NOUN
ftr-430	465	81	earned	earn	VERB
ftr-430	465	82	through	through	ADP
ftr-430	465	83	c	c	PROPN
ftr-430	465	84	corporations	corporation	NOUN
ftr-430	465	85	.	.	PUNCT
ftr-430	466	1	a	a	DET
ftr-430	466	2	useful	useful	ADJ
ftr-430	466	3	way	way	NOUN
ftr-430	466	4	to	to	PART
ftr-430	466	5	pursue	pursue	VERB
ftr-430	466	6	an	an	DET
ftr-430	466	7	answer	answer	NOUN
ftr-430	466	8	is	be	AUX
ftr-430	466	9	to	to	PART
ftr-430	466	10	revisit	revisit	VERB
ftr-430	466	11	the	the	DET
ftr-430	466	12	preceding	precede	VERB
ftr-430	466	13	example	example	NOUN
ftr-430	466	14	in	in	ADP
ftr-430	466	15	which	which	PRON
ftr-430	466	16	u.s	u.s	PROPN
ftr-430	466	17	.	.	PROPN
ftr-430	466	18	resident	resident	PROPN
ftr-430	466	19	individual	individual	PROPN
ftr-430	466	20	b	b	PROPN
ftr-430	466	21	owns	own	VERB
ftr-430	466	22	a	a	DET
ftr-430	466	23	u.s	u.s	PROPN
ftr-430	466	24	.	.	PROPN
ftr-430	466	25	llc	llc	PROPN
ftr-430	466	26	earning	earn	VERB
ftr-430	466	27	$	$	SYM
ftr-430	466	28	8,000	8,000	NUM
ftr-430	466	29	per	per	ADP
ftr-430	466	30	year	year	NOUN
ftr-430	466	31	of	of	ADP
ftr-430	466	32	u.s.-source	u.s.-source	NOUN
ftr-430	466	33	net	net	ADJ
ftr-430	466	34	income	income	NOUN
ftr-430	466	35	and	and	CCONJ
ftr-430	466	36	$	$	SYM
ftr-430	466	37	10	10	NUM
ftr-430	466	38	million	million	NUM
ftr-430	466	39	per	per	ADP
ftr-430	466	40	year	year	NOUN
ftr-430	466	41	of	of	ADP
ftr-430	466	42	active	active	ADJ
ftr-430	466	43	business	business	NOUN
ftr-430	466	44	net	net	ADJ
ftr-430	466	45	income	income	NOUN
ftr-430	466	46	in	in	ADP
ftr-430	466	47	low	low	ADJ
ftr-430	466	48	-	-	PUNCT
ftr-430	466	49	tax	tax	NOUN
ftr-430	466	50	country	country	NOUN
ftr-430	466	51	x.	x.	NOUN
ftr-430	466	52	now	now	ADV
ftr-430	466	53	assume	assume	VERB
ftr-430	466	54	that	that	SCONJ
ftr-430	466	55	b	b	NOUN
ftr-430	466	56	converts	convert	VERB
ftr-430	466	57	her	she	PRON
ftr-430	466	58	wholly	wholly	ADV
ftr-430	466	59	owned	own	VERB
ftr-430	466	60	llc	llc	NOUN
ftr-430	466	61	into	into	ADP
ftr-430	466	62	a	a	DET
ftr-430	466	63	u.s	u.s	PROPN
ftr-430	466	64	.	.	PROPN
ftr-430	466	65	c	c	PROPN
ftr-430	466	66	corporation	corporation	NOUN
ftr-430	466	67	named	name	VERB
ftr-430	466	68	usco	usco	PROPN
ftr-430	466	69	.	.	PUNCT
ftr-430	467	1	b	b	NOUN
ftr-430	467	2	then	then	ADV
ftr-430	467	3	sells	sell	VERB
ftr-430	467	4	half	half	NOUN
ftr-430	467	5	of	of	ADP
ftr-430	467	6	her	her	PRON
ftr-430	467	7	new	new	ADJ
ftr-430	467	8	usco	usco	PROPN
ftr-430	467	9	stock	stock	NOUN
ftr-430	467	10	in	in	ADP
ftr-430	467	11	2001	2001	NUM
ftr-430	467	12	]	]	PUNCT
ftr-430	467	13	fairness	fairness	NOUN
ftr-430	467	14	in	in	ADP
ftr-430	467	15	international	international	ADJ
ftr-430	467	16	taxation	taxation	NOUN
ftr-430	467	17	319	319	NUM
ftr-430	467	18	43	43	NUM
ftr-430	467	19	.	.	PUNCT
ftr-430	468	1	see	see	VERB
ftr-430	468	2	irc	irc	PROPN
ftr-430	468	3	§	§	PROPN
ftr-430	468	4	§	§	PROPN
ftr-430	468	5	702(a	702(a	PROPN
ftr-430	468	6	)	)	PUNCT
ftr-430	468	7	,	,	PUNCT
ftr-430	468	8	1366(a	1366(a	NUM
ftr-430	468	9	)	)	PUNCT
ftr-430	468	10	;	;	PUNCT
ftr-430	468	11	jeffrey	jeffrey	PROPN
ftr-430	468	12	l.	l.	PROPN
ftr-430	468	13	kwall	kwall	PROPN
ftr-430	468	14	,	,	PUNCT
ftr-430	468	15	the	the	DET
ftr-430	468	16	uncertain	uncertain	ADJ
ftr-430	468	17	case	case	NOUN
ftr-430	468	18	against	against	ADP
ftr-430	468	19	the	the	DET
ftr-430	468	20	double	double	ADJ
ftr-430	468	21	taxation	taxation	NOUN
ftr-430	468	22	of	of	ADP
ftr-430	468	23	corporate	corporate	ADJ
ftr-430	468	24	income	income	NOUN
ftr-430	468	25	,	,	PUNCT
ftr-430	468	26	68	68	NUM
ftr-430	468	27	n.c	n.c	PROPN
ftr-430	468	28	.	.	PROPN
ftr-430	468	29	l.	l.	PROPN
ftr-430	468	30	rev	rev	PROPN
ftr-430	468	31	.	.	PROPN
ftr-430	468	32	613	613	NUM
ftr-430	468	33	,	,	PUNCT
ftr-430	468	34	629	629	NUM
ftr-430	468	35	(	(	PUNCT
ftr-430	468	36	1990	1990	NUM
ftr-430	468	37	)	)	PUNCT
ftr-430	468	38	.	.	PUNCT
ftr-430	469	1	for	for	ADP
ftr-430	469	2	a	a	DET
ftr-430	469	3	descript	descript	ADJ
ftr-430	469	4	ion	ion	NOUN
ftr-430	469	5	of	of	ADP
ftr-430	469	6	such	such	DET
ftr-430	469	7	an	an	DET
ftr-430	469	8	integrat	integrat	NOUN
ftr-430	469	9	ion	ion	NOUN
ftr-430	469	10	scheme	scheme	NOUN
ftr-430	469	11	,	,	PUNCT
ftr-430	469	12	see	see	VERB
ftr-430	469	13	u.s	u.s	PROPN
ftr-430	469	14	.	.	PROPN
ftr-430	469	15	treas	treas	PROPN
ftr-430	469	16	.	.	PUNCT
ftr-430	470	1	dep’t	dep’t	PROPN
ftr-430	470	2	,	,	PUNCT
ftr-430	470	3	blueprints	blueprint	NOUN
ftr-430	470	4	,	,	PUNCT
ftr-430	470	5	supra	supra	PROPN
ftr-430	470	6	note	note	NOUN
ftr-430	470	7	1	1	NUM
ftr-430	470	8	,	,	PUNCT
ftr-430	470	9	at	at	ADP
ftr-430	470	10	69	69	NUM
ftr-430	470	11	-	-	SYM
ftr-430	470	12	73	73	NUM
ftr-430	470	13	,	,	PUNCT
ftr-430	470	14	98	98	NUM
ftr-430	470	15	-	-	SYM
ftr-430	470	16	100	100	NUM
ftr-430	470	17	.	.	PUNCT
ftr-430	471	1	some	some	PRON
ftr-430	471	2	of	of	ADP
ftr-430	471	3	the	the	DET
ftr-430	471	4	most	most	ADV
ftr-430	471	5	prominent	prominent	ADJ
ftr-430	471	6	recent	recent	ADJ
ftr-430	471	7	integration	integration	NOUN
ftr-430	471	8	proposals	proposal	NOUN
ftr-430	471	9	have	have	AUX
ftr-430	471	10	,	,	PUNCT
ftr-430	471	11	however	however	ADV
ftr-430	471	12	,	,	PUNCT
ftr-430	471	13	regarded	regard	VERB
ftr-430	471	14	this	this	DET
ftr-430	471	15	approach	approach	NOUN
ftr-430	471	16	to	to	ADP
ftr-430	471	17	integration	integration	NOUN
ftr-430	471	18	as	as	ADV
ftr-430	471	19	unfeasible	unfeasible	ADJ
ftr-430	471	20	and	and	CCONJ
ftr-430	471	21	have	have	AUX
ftr-430	471	22	advocated	advocate	VERB
ftr-430	471	23	schemes	scheme	NOUN
ftr-430	471	24	that	that	PRON
ftr-430	471	25	rely	rely	VERB
ftr-430	471	26	on	on	ADP
ftr-430	471	27	a	a	DET
ftr-430	471	28	corporate	corporate	ADJ
ftr-430	471	29	-	-	PUNCT
ftr-430	471	30	level	level	NOUN
ftr-430	471	31	tax	tax	NOUN
ftr-430	471	32	.	.	PUNCT
ftr-430	472	1	see	see	VERB
ftr-430	472	2	u.s	u.s	PROPN
ftr-430	472	3	.	.	PROPN
ftr-430	472	4	treas	treas	PROPN
ftr-430	472	5	.	.	PUNCT
ftr-430	473	1	dep’t	dep’t	PROPN
ftr-430	473	2	,	,	PUNCT
ftr-430	473	3	integration	integration	NOUN
ftr-430	473	4	of	of	ADP
ftr-430	473	5	the	the	DET
ftr-430	473	6	individual	individual	ADJ
ftr-430	473	7	and	and	CCONJ
ftr-430	473	8	corporate	corporate	ADJ
ftr-430	473	9	tax	tax	NOUN
ftr-430	473	10	systems	system	NOUN
ftr-430	473	11	39	39	NUM
ftr-430	473	12	-	-	SYM
ftr-430	473	13	49	49	NUM
ftr-430	473	14	(	(	PUNCT
ftr-430	473	15	1992	1992	NUM
ftr-430	473	16	)	)	PUNCT
ftr-430	474	1	[	[	X
ftr-430	474	2	hereinafter	hereinafter	NOUN
ftr-430	474	3	u.s	u.s	PROPN
ftr-430	474	4	.	.	PROPN
ftr-430	474	5	treas	treas	PROPN
ftr-430	474	6	.	.	PUNCT
ftr-430	474	7	dep’t	dep’t	PROPN
ftr-430	474	8	,	,	PUNCT
ftr-430	474	9	integration	integration	NOUN
ftr-430	474	10	]	]	X
ftr-430	474	11	;	;	PUNCT
ftr-430	474	12	american	american	PROPN
ftr-430	474	13	law	law	PROPN
ftr-430	474	14	institute	institute	PROPN
ftr-430	474	15	,	,	PUNCT
ftr-430	474	16	integration	integration	NOUN
ftr-430	474	17	of	of	ADP
ftr-430	474	18	the	the	DET
ftr-430	474	19	individual	individual	ADJ
ftr-430	474	20	and	and	CCONJ
ftr-430	474	21	corporate	corporate	ADJ
ftr-430	474	22	income	income	NOUN
ftr-430	474	23	taxes	taxis	NOUN
ftr-430	474	24	92	92	NUM
ftr-430	474	25	-	-	SYM
ftr-430	474	26	94	94	NUM
ftr-430	474	27	(	(	PUNCT
ftr-430	474	28	1993	1993	NUM
ftr-430	474	29	)	)	PUNCT
ftr-430	475	1	[	[	X
ftr-430	475	2	hereinafter	hereinafter	NOUN
ftr-430	475	3	american	american	PROPN
ftr-430	475	4	law	law	PROPN
ftr-430	475	5	institute	institute	PROPN
ftr-430	475	6	,	,	PUNCT
ftr-430	475	7	integration	integration	NOUN
ftr-430	475	8	]	]	PUNCT
ftr-430	475	9	.	.	PUNCT
ftr-430	476	1	44	44	NUM
ftr-430	476	2	.	.	PUNCT
ftr-430	477	1	in	in	ADP
ftr-430	477	2	the	the	DET
ftr-430	477	3	example	example	NOUN
ftr-430	477	4	in	in	ADP
ftr-430	477	5	the	the	DET
ftr-430	477	6	text	text	NOUN
ftr-430	477	7	,	,	PUNCT
ftr-430	477	8	the	the	DET
ftr-430	477	9	number	number	NOUN
ftr-430	477	10	of	of	ADP
ftr-430	477	11	shareholders	shareholder	NOUN
ftr-430	477	12	and	and	CCONJ
ftr-430	477	13	the	the	DET
ftr-430	477	14	nonresident	nonresident	ADJ
ftr-430	477	15	alien	alien	ADJ
ftr-430	477	16	status	status	NOUN
ftr-430	477	17	of	of	ADP
ftr-430	477	18	10,000	10,000	NUM
ftr-430	477	19	of	of	ADP
ftr-430	477	20	them	they	PRON
ftr-430	477	21	will	will	AUX
ftr-430	477	22	prevent	prevent	VERB
ftr-430	477	23	taxpayer	taxpayer	PROPN
ftr-430	477	24	b	b	PROPN
ftr-430	477	25	from	from	ADP
ftr-430	477	26	using	use	VERB
ftr-430	477	27	a	a	DET
ftr-430	477	28	subchapter	subchapter	NOUN
ftr-430	477	29	s	s	PART
ftr-430	477	30	election	election	NOUN
ftr-430	477	31	to	to	PART
ftr-430	477	32	get	get	VERB
ftr-430	477	33	her	her	PRON
ftr-430	477	34	corpora	corpora	NOUN
ftr-430	477	35	tion	tion	NOUN
ftr-430	477	36	out	out	ADP
ftr-430	477	37	of	of	ADP
ftr-430	477	38	c	c	PROPN
ftr-430	477	39	status	status	NOUN
ftr-430	477	40	.	.	PUNCT
ftr-430	478	1	see	see	VERB
ftr-430	478	2	irc	irc	PROPN
ftr-430	478	3	§	§	PROPN
ftr-430	478	4	1361(b)(1	1361(b)(1	NUM
ftr-430	478	5	)	)	PUNCT
ftr-430	478	6	.	.	PUNCT
ftr-430	479	1	moreover	moreover	ADV
ftr-430	479	2	,	,	PUNCT
ftr-430	479	3	if	if	SCONJ
ftr-430	479	4	b	b	PROPN
ftr-430	479	5	had	have	VERB
ftr-430	479	6	forgone	forgo	VERB
ftr-430	479	7	conversion	conversion	NOUN
ftr-430	479	8	of	of	ADP
ftr-430	479	9	her	her	PRON
ftr-430	479	10	llc	llc	NOUN
ftr-430	479	11	to	to	ADP
ftr-430	479	12	a	a	DET
ftr-430	479	13	c	c	NOUN
ftr-430	479	14	corporation	corporation	NOUN
ftr-430	479	15	and	and	CCONJ
ftr-430	479	16	had	have	AUX
ftr-430	479	17	,	,	PUNCT
ftr-430	479	18	instead	instead	ADV
ftr-430	479	19	,	,	PUNCT
ftr-430	479	20	sold	sell	VERB
ftr-430	479	21	half	half	DET
ftr-430	479	22	her	her	PRON
ftr-430	479	23	interest	interest	NOUN
ftr-430	479	24	in	in	ADP
ftr-430	479	25	profits	profit	NOUN
ftr-430	479	26	and	and	CCONJ
ftr-430	479	27	capital	capital	NOUN
ftr-430	479	28	to	to	ADP
ftr-430	479	29	10,000	10,000	NUM
ftr-430	479	30	investors	investor	NOUN
ftr-430	479	31	,	,	PUNCT
ftr-430	479	32	the	the	DET
ftr-430	479	33	probable	probable	ADJ
ftr-430	479	34	public	public	ADJ
ftr-430	479	35	trading	trading	NOUN
ftr-430	479	36	in	in	ADP
ftr-430	479	37	the	the	DET
ftr-430	479	38	ownership	ownership	NOUN
ftr-430	479	39	interests	interest	NOUN
ftr-430	479	40	of	of	ADP
ftr-430	479	41	taxpayer	taxpayer	PROPN
ftr-430	479	42	b	b	PROPN
ftr-430	479	43	’s	’s	PART
ftr-430	479	44	llc	llc	NOUN
ftr-430	479	45	would	would	AUX
ftr-430	479	46	prevent	prevent	VERB
ftr-430	479	47	the	the	DET
ftr-430	479	48	llc	llc	PROPN
ftr-430	479	49	owners	owner	NOUN
ftr-430	479	50	from	from	ADP
ftr-430	479	51	avoiding	avoid	VERB
ftr-430	479	52	c	c	NOUN
ftr-430	479	53	status	status	NOUN
ftr-430	479	54	by	by	ADP
ftr-430	479	55	failing	fail	VERB
ftr-430	479	56	to	to	PART
ftr-430	479	57	formally	formally	ADV
ftr-430	479	58	incorporate	incorporate	VERB
ftr-430	479	59	the	the	DET
ftr-430	479	60	llc	llc	NOUN
ftr-430	479	61	.	.	PUNCT
ftr-430	480	1	see	see	VERB
ftr-430	480	2	irc	irc	PROPN
ftr-430	480	3	§	§	PROPN
ftr-430	480	4	7704	7704	NUM
ftr-430	480	5	and	and	CCONJ
ftr-430	480	6	assume	assume	VERB
ftr-430	480	7	that	that	SCONJ
ftr-430	480	8	irc	irc	ADV
ftr-430	480	9	§	§	PROPN
ftr-430	480	10	7704(c	7704(c	NOUN
ftr-430	480	11	)	)	PUNCT
ftr-430	480	12	is	be	AUX
ftr-430	480	13	inapplicable	inapplicable	ADJ
ftr-430	480	14	.	.	PUNCT
ftr-430	481	1	45	45	NUM
ftr-430	481	2	.	.	PUNCT
ftr-430	481	3	see	see	VERB
ftr-430	481	4	irc	irc	PROPN
ftr-430	481	5	§	§	PROPN
ftr-430	481	6	§	§	PROPN
ftr-430	481	7	11	11	NUM
ftr-430	481	8	,	,	PUNCT
ftr-430	481	9	61(a)(3	61(a)(3	NUM
ftr-430	481	10	)	)	PUNCT
ftr-430	481	11	,	,	PUNCT
ftr-430	481	12	(	(	PUNCT
ftr-430	481	13	7	7	NUM
ftr-430	481	14	)	)	PUNCT
ftr-430	481	15	.	.	PUNCT
ftr-430	482	1	the	the	DET
ftr-430	482	2	shareholder	shareholder	NOUN
ftr-430	482	3	-	-	PUNCT
ftr-430	482	4	level	level	NOUN
ftr-430	482	5	tax	tax	NOUN
ftr-430	482	6	is	be	AUX
ftr-430	482	7	not	not	PART
ftr-430	482	8	reduced	reduce	VERB
ftr-430	482	9	by	by	ADP
ftr-430	482	10	credits	credit	NOUN
ftr-430	482	11	reflecting	reflect	VERB
ftr-430	482	12	corporate	corporate	ADJ
ftr-430	482	13	-	-	PUNCT
ftr-430	482	14	level	level	NOUN
ftr-430	482	15	tax	tax	NOUN
ftr-430	482	16	.	.	PUNCT
ftr-430	483	1	thus	thus	ADV
ftr-430	483	2	,	,	PUNCT
ftr-430	483	3	the	the	DET
ftr-430	483	4	corporate	corporate	ADJ
ftr-430	483	5	-	-	PUNCT
ftr-430	483	6	level	level	NOUN
ftr-430	483	7	and	and	CCONJ
ftr-430	483	8	shareholder	shareholder	NOUN
ftr-430	483	9	-	-	PUNCT
ftr-430	483	10	level	level	NOUN
ftr-430	483	11	income	income	NOUN
ftr-430	483	12	taxes	taxis	NOUN
ftr-430	483	13	function	function	VERB
ftr-430	483	14	as	as	ADP
ftr-430	483	15	independent	independent	ADJ
ftr-430	483	16	,	,	PUNCT
ftr-430	483	17	cumulative	cumulative	ADJ
ftr-430	483	18	levies	levy	NOUN
ftr-430	483	19	.	.	PUNCT
ftr-430	484	1	this	this	DET
ftr-430	484	2	article	article	NOUN
ftr-430	484	3	assumes	assume	VERB
ftr-430	484	4	that	that	SCONJ
ftr-430	484	5	this	this	DET
ftr-430	484	6	classical	classical	ADJ
ftr-430	484	7	double	double	ADJ
ftr-430	484	8	taxation	taxation	NOUN
ftr-430	484	9	of	of	ADP
ftr-430	484	10	c	c	PROPN
ftr-430	484	11	corporation	corporation	NOUN
ftr-430	484	12	income	income	NOUN
ftr-430	484	13	will	will	AUX
ftr-430	484	14	continue	continue	VERB
ftr-430	484	15	as	as	ADP
ftr-430	484	16	the	the	DET
ftr-430	484	17	general	general	ADJ
ftr-430	484	18	pattern	pattern	NOUN
ftr-430	484	19	under	under	ADP
ftr-430	484	20	the	the	DET
ftr-430	484	21	internal	internal	ADJ
ftr-430	484	22	revenue	revenue	NOUN
ftr-430	484	23	code	code	NOUN
ftr-430	484	24	for	for	ADP
ftr-430	484	25	the	the	DET
ftr-430	484	26	foreseeable	foreseeable	ADJ
ftr-430	484	27	future	future	NOUN
ftr-430	484	28	even	even	ADV
ftr-430	484	29	though	though	SCONJ
ftr-430	484	30	we	we	PRON
ftr-430	484	31	believe	believe	VERB
ftr-430	484	32	that	that	SCONJ
ftr-430	484	33	integration	integration	NOUN
ftr-430	484	34	of	of	ADP
ftr-430	484	35	the	the	DET
ftr-430	484	36	corporate	corporate	ADJ
ftr-430	484	37	and	and	CCONJ
ftr-430	484	38	shareholder	shareholder	NOUN
ftr-430	484	39	income	income	NOUN
ftr-430	484	40	taxes	taxis	NOUN
ftr-430	484	41	would	would	AUX
ftr-430	484	42	be	be	AUX
ftr-430	484	43	a	a	DET
ftr-430	484	44	desirable	desirable	ADJ
ftr-430	484	45	policy	policy	NOUN
ftr-430	484	46	move	move	NOUN
ftr-430	484	47	.	.	PUNCT
ftr-430	485	1	double	double	ADJ
ftr-430	485	2	taxation	taxation	NOUN
ftr-430	485	3	is	be	AUX
ftr-430	485	4	avoided	avoid	VERB
ftr-430	485	5	in	in	ADP
ftr-430	485	6	the	the	DET
ftr-430	485	7	cases	case	NOUN
ftr-430	485	8	of	of	ADP
ftr-430	485	9	domestic	domestic	ADJ
ftr-430	485	10	c	c	NOUN
ftr-430	485	11	corporations	corporation	NOUN
ftr-430	485	12	reporting	report	VERB
ftr-430	485	13	their	their	PRON
ftr-430	485	14	income	income	NOUN
ftr-430	485	15	with	with	ADP
ftr-430	485	16	a	a	DET
ftr-430	485	17	parent	parent	NOUN
ftr-430	485	18	corporat	corporat	NOUN
ftr-430	485	19	ion	ion	NOUN
ftr-430	485	20	on	on	ADP
ftr-430	485	21	a	a	DET
ftr-430	485	22	consolidated	consolidated	ADJ
ftr-430	485	23	return	return	NOUN
ftr-430	485	24	,	,	PUNCT
ftr-430	485	25	see	see	VERB
ftr-430	485	26	irc	irc	ADV
ftr-430	485	27	§	§	PROPN
ftr-430	485	28	§	§	PROPN
ftr-430	485	29	1501	1501	NUM
ftr-430	485	30	-	-	SYM
ftr-430	485	31	1504	1504	NUM
ftr-430	485	32	,	,	PUNCT
ftr-430	485	33	and	and	CCONJ
ftr-430	485	34	certain	certain	ADJ
ftr-430	485	35	wholly	wholly	ADV
ftr-430	485	36	owned	own	VERB
ftr-430	485	37	domestic	domestic	ADJ
ftr-430	485	38	subsidiaries	subsidiary	NOUN
ftr-430	485	39	of	of	ADP
ftr-430	485	40	s	s	PART
ftr-430	485	41	corporations	corporation	NOUN
ftr-430	485	42	,	,	PUNCT
ftr-430	485	43	see	see	VERB
ftr-430	485	44	irc	irc	ADV
ftr-430	485	45	§	§	PROPN
ftr-430	485	46	1361(b)(3	1361(b)(3	NUM
ftr-430	485	47	)	)	PUNCT
ftr-430	485	48	.	.	PUNCT
ftr-430	486	1	46	46	NUM
ftr-430	486	2	.	.	PUNCT
ftr-430	487	1	see	see	VERB
ftr-430	487	2	irc	irc	PROPN
ftr-430	487	3	§	§	PROPN
ftr-430	487	4	11(a	11(a	NUM
ftr-430	487	5	)	)	PUNCT
ftr-430	487	6	,	,	PUNCT
ftr-430	487	7	(	(	PUNCT
ftr-430	487	8	b)(1	b)(1	NOUN
ftr-430	487	9	)	)	PUNCT
ftr-430	487	10	;	;	PUNCT
ftr-430	488	1	m.	m.	PROPN
ftr-430	488	2	slade	slade	PROPN
ftr-430	488	3	kendrick	kendrick	PROPN
ftr-430	488	4	,	,	PUNCT
ftr-430	488	5	corporate	corporate	ADJ
ftr-430	488	6	income	income	NOUN
ftr-430	488	7	tax	tax	NOUN
ftr-430	488	8	rate	rate	NOUN
ftr-430	488	9	structure	structure	NOUN
ftr-430	488	10	,	,	PUNCT
ftr-430	488	11	in	in	ADP
ftr-430	488	12	3	3	NUM
ftr-430	488	13	house	house	NOUN
ftr-430	488	14	comm	comm	NOUN
ftr-430	488	15	.	.	PUNCT
ftr-430	489	1	compendium	compendium	NOUN
ftr-430	489	2	,	,	PUNCT
ftr-430	489	3	supra	supra	PROPN
ftr-430	489	4	note	note	NOUN
ftr-430	489	5	1	1	NUM
ftr-430	489	6	,	,	PUNCT
ftr-430	489	7	at	at	ADP
ftr-430	489	8	2289	2289	NUM
ftr-430	489	9	,	,	PUNCT
ftr-430	489	10	2297	2297	NUM
ftr-430	489	11	;	;	PUNCT
ftr-430	489	12	yin	yin	PROPN
ftr-430	489	13	,	,	PUNCT
ftr-430	489	14	supra	supra	PROPN
ftr-430	489	15	note	note	PROPN
ftr-430	489	16	11	11	NUM
ftr-430	489	17	,	,	PUNCT
ftr-430	489	18	at	at	ADP
ftr-430	489	19	152	152	NUM
ftr-430	489	20	.	.	PUNCT
ftr-430	490	1	because	because	SCONJ
ftr-430	490	2	the	the	DET
ftr-430	490	3	corporate	corporate	ADJ
ftr-430	490	4	-	-	PUNCT
ftr-430	490	5	level	level	NOUN
ftr-430	490	6	tax	tax	NOUN
ftr-430	490	7	is	be	AUX
ftr-430	490	8	generally	generally	ADV
ftr-430	490	9	regarded	regard	VERB
ftr-430	490	10	as	as	ADP
ftr-430	490	11	borne	bear	VERB
ftr-430	490	12	by	by	ADP
ftr-430	490	13	living	live	VERB
ftr-430	490	14	taxpayers	taxpayer	NOUN
ftr-430	490	15	and	and	CCONJ
ftr-430	490	16	not	not	PART
ftr-430	490	17	the	the	DET
ftr-430	490	18	a	a	DET
ftr-430	490	19	public	public	ADJ
ftr-430	490	20	offering	offering	NOUN
ftr-430	490	21	to	to	ADP
ftr-430	490	22	10,000	10,000	NUM
ftr-430	490	23	residents	resident	NOUN
ftr-430	490	24	of	of	ADP
ftr-430	490	25	country	country	NOUN
ftr-430	490	26	x	x	PUNCT
ftr-430	490	27	and	and	CCONJ
ftr-430	490	28	donates	donate	VERB
ftr-430	490	29	the	the	DET
ftr-430	490	30	stock	stock	NOUN
ftr-430	490	31	sales	sale	NOUN
ftr-430	490	32	proceeds	proceed	NOUN
ftr-430	490	33	to	to	ADP
ftr-430	490	34	her	her	PRON
ftr-430	490	35	favorite	favorite	ADJ
ftr-430	490	36	law	law	NOUN
ftr-430	490	37	school	school	NOUN
ftr-430	490	38	as	as	ADP
ftr-430	490	39	an	an	DET
ftr-430	490	40	endowment	endowment	NOUN
ftr-430	490	41	for	for	ADP
ftr-430	490	42	a	a	DET
ftr-430	490	43	tax	tax	NOUN
ftr-430	490	44	law	law	NOUN
ftr-430	490	45	chair	chair	NOUN
ftr-430	490	46	.	.	PUNCT
ftr-430	491	1	thereafter	thereafter	ADV
ftr-430	491	2	,	,	PUNCT
ftr-430	491	3	the	the	DET
ftr-430	491	4	shares	share	NOUN
ftr-430	491	5	of	of	ADP
ftr-430	491	6	usco	usco	NOUN
ftr-430	491	7	are	be	AUX
ftr-430	491	8	traded	trade	VERB
ftr-430	491	9	on	on	ADP
ftr-430	491	10	an	an	DET
ftr-430	491	11	established	establish	VERB
ftr-430	491	12	securities	security	NOUN
ftr-430	491	13	market	market	NOUN
ftr-430	491	14	.	.	PUNCT
ftr-430	492	1	on	on	ADP
ftr-430	492	2	these	these	DET
ftr-430	492	3	facts	fact	NOUN
ftr-430	492	4	,	,	PUNCT
ftr-430	492	5	b	b	NOUN
ftr-430	492	6	’s	’s	ADJ
ftr-430	492	7	amounts	amount	NOUN
ftr-430	492	8	of	of	ADP
ftr-430	492	9	u.s.-source	u.s.-source	NOUN
ftr-430	492	10	and	and	CCONJ
ftr-430	492	11	foreign	foreign	ADJ
ftr-430	492	12	-	-	PUNCT
ftr-430	492	13	source	source	NOUN
ftr-430	492	14	income	income	NOUN
ftr-430	492	15	are	be	AUX
ftr-430	492	16	reduced	reduce	VERB
ftr-430	492	17	by	by	ADP
ftr-430	492	18	half	half	DET
ftr-430	492	19	to	to	PART
ftr-430	492	20	$	$	SYM
ftr-430	492	21	4,000	4,000	NUM
ftr-430	492	22	and	and	CCONJ
ftr-430	492	23	$	$	SYM
ftr-430	492	24	5	5	NUM
ftr-430	492	25	million	million	NUM
ftr-430	492	26	respectively	respectively	ADV
ftr-430	492	27	(	(	PUNCT
ftr-430	492	28	she	she	PRON
ftr-430	492	29	owns	own	VERB
ftr-430	492	30	only	only	ADV
ftr-430	492	31	50	50	NUM
ftr-430	492	32	%	%	NOUN
ftr-430	492	33	of	of	ADP
ftr-430	492	34	the	the	DET
ftr-430	492	35	usco	usco	PROPN
ftr-430	492	36	stock	stock	PROPN
ftr-430	492	37	)	)	PUNCT
ftr-430	492	38	,	,	PUNCT
ftr-430	492	39	but	but	CCONJ
ftr-430	492	40	both	both	DET
ftr-430	492	41	amounts	amount	NOUN
ftr-430	492	42	should	should	AUX
ftr-430	492	43	be	be	AUX
ftr-430	492	44	taken	take	VERB
ftr-430	492	45	into	into	ADP
ftr-430	492	46	account	account	NOUN
ftr-430	492	47	for	for	ADP
ftr-430	492	48	u.s	u.s	PROPN
ftr-430	492	49	.	.	PROPN
ftr-430	492	50	income	income	NOUN
ftr-430	492	51	tax	tax	NOUN
ftr-430	492	52	purposes	purpose	NOUN
ftr-430	492	53	in	in	ADP
ftr-430	492	54	measuring	measure	VERB
ftr-430	492	55	b	b	PROPN
ftr-430	492	56	’s	’s	PART
ftr-430	492	57	ability	ability	NOUN
ftr-430	492	58	to	to	PART
ftr-430	492	59	pay	pay	VERB
ftr-430	492	60	vis	vis	X
ftr-430	492	61	-	-	PUNCT
ftr-430	492	62	a	a	DET
ftr-430	492	63	-	-	PUNCT
ftr-430	492	64	vis	vis	X
ftr-430	492	65	low	low	ADJ
ftr-430	492	66	-	-	PUNCT
ftr-430	492	67	income	income	NOUN
ftr-430	492	68	a.	a.	NOUN
ftr-430	492	69	this	this	DET
ftr-430	492	70	result	result	NOUN
ftr-430	492	71	would	would	AUX
ftr-430	492	72	be	be	AUX
ftr-430	492	73	achieved	achieve	VERB
ftr-430	492	74	directly	directly	ADV
ftr-430	492	75	if	if	SCONJ
ftr-430	492	76	c	c	PROPN
ftr-430	492	77	corporation	corporation	NOUN
ftr-430	492	78	income	income	NOUN
ftr-430	492	79	were	be	AUX
ftr-430	492	80	taxed	tax	VERB
ftr-430	492	81	to	to	ADP
ftr-430	492	82	shareholders	shareholder	NOUN
ftr-430	492	83	under	under	ADP
ftr-430	492	84	a	a	DET
ftr-430	492	85	pass	pass	VERB
ftr-430	492	86	-	-	PUNCT
ftr-430	492	87	through	through	ADP
ftr-430	492	88	integration	integration	NOUN
ftr-430	492	89	regime	regime	NOUN
ftr-430	492	90	based	base	VERB
ftr-430	492	91	on	on	ADP
ftr-430	492	92	the	the	DET
ftr-430	492	93	principles	principle	NOUN
ftr-430	492	94	of	of	ADP
ftr-430	492	95	subchapter	subchapter	NOUN
ftr-430	492	96	k	k	NOUN
ftr-430	492	97	or	or	CCONJ
ftr-430	492	98	s.43	s.43	PROPN
ftr-430	492	99	this	this	PRON
ftr-430	492	100	is	be	AUX
ftr-430	492	101	not	not	PART
ftr-430	492	102	,	,	PUNCT
ftr-430	492	103	however	however	ADV
ftr-430	492	104	,	,	PUNCT
ftr-430	492	105	the	the	DET
ftr-430	492	106	way	way	NOUN
ftr-430	492	107	that	that	PRON
ftr-430	492	108	the	the	DET
ftr-430	492	109	united	united	PROPN
ftr-430	492	110	states	states	PROPN
ftr-430	492	111	generally	generally	ADV
ftr-430	492	112	taxes	tax	VERB
ftr-430	492	113	c	c	NOUN
ftr-430	492	114	corporations	corporation	NOUN
ftr-430	492	115	.	.	PUNCT
ftr-430	493	1	the	the	DET
ftr-430	493	2	income	income	NOUN
ftr-430	493	3	of	of	ADP
ftr-430	493	4	a	a	DET
ftr-430	493	5	u.s	u.s	PROPN
ftr-430	493	6	.	.	PROPN
ftr-430	493	7	c	c	PROPN
ftr-430	493	8	corporation44	corporation44	PROPN
ftr-430	493	9	is	be	AUX
ftr-430	493	10	typically	typically	ADV
ftr-430	493	11	subjected	subject	VERB
ftr-430	493	12	to	to	ADP
ftr-430	493	13	both	both	DET
ftr-430	493	14	a	a	DET
ftr-430	493	15	corporate	corporate	ADJ
ftr-430	493	16	-	-	PUNCT
ftr-430	493	17	level	level	NOUN
ftr-430	493	18	tax	tax	NOUN
ftr-430	493	19	as	as	SCONJ
ftr-430	493	20	it	it	PRON
ftr-430	493	21	is	be	AUX
ftr-430	493	22	earned	earn	VERB
ftr-430	493	23	by	by	ADP
ftr-430	493	24	the	the	DET
ftr-430	493	25	corporation	corporation	NOUN
ftr-430	493	26	and	and	CCONJ
ftr-430	493	27	also	also	ADV
ftr-430	493	28	to	to	ADP
ftr-430	493	29	a	a	DET
ftr-430	493	30	shareholderlevel	shareholderlevel	NOUN
ftr-430	493	31	tax	tax	NOUN
ftr-430	493	32	at	at	ADP
ftr-430	493	33	the	the	DET
ftr-430	493	34	,	,	PUNCT
ftr-430	493	35	perhaps	perhaps	ADV
ftr-430	493	36	distant	distant	ADJ
ftr-430	493	37	,	,	PUNCT
ftr-430	493	38	time	time	NOUN
ftr-430	493	39	when	when	SCONJ
ftr-430	493	40	the	the	DET
ftr-430	493	41	shareholders	shareholder	NOUN
ftr-430	493	42	receive	receive	VERB
ftr-430	493	43	the	the	DET
ftr-430	493	44	income	income	NOUN
ftr-430	493	45	from	from	ADP
ftr-430	493	46	the	the	DET
ftr-430	493	47	corporation	corporation	NOUN
ftr-430	493	48	or	or	CCONJ
ftr-430	493	49	sell	sell	VERB
ftr-430	493	50	their	their	PRON
ftr-430	493	51	shares.45	shares.45	NOUN
ftr-430	493	52	this	this	DET
ftr-430	493	53	taxation	taxation	NOUN
ftr-430	493	54	scheme	scheme	NOUN
ftr-430	493	55	can	can	AUX
ftr-430	493	56	not	not	PART
ftr-430	493	57	be	be	AUX
ftr-430	493	58	explained	explain	VERB
ftr-430	493	59	on	on	ADP
ftr-430	493	60	ability	ability	NOUN
ftr-430	493	61	-	-	PUNCT
ftr-430	493	62	to	to	ADP
ftr-430	493	63	-	-	PUNCT
ftr-430	493	64	pay	pay	NOUN
ftr-430	493	65	grounds	ground	NOUN
ftr-430	493	66	because	because	SCONJ
ftr-430	493	67	liability	liability	NOUN
ftr-430	493	68	under	under	ADP
ftr-430	493	69	the	the	DET
ftr-430	493	70	corporate	corporate	ADJ
ftr-430	493	71	-	-	PUNCT
ftr-430	493	72	level	level	NOUN
ftr-430	493	73	tax	tax	NOUN
ftr-430	493	74	is	be	AUX
ftr-430	493	75	calibrated	calibrate	VERB
ftr-430	493	76	to	to	ADP
ftr-430	493	77	the	the	DET
ftr-430	493	78	taxable	taxable	ADJ
ftr-430	493	79	income	income	NOUN
ftr-430	493	80	of	of	ADP
ftr-430	493	81	the	the	DET
ftr-430	493	82	corporation	corporation	NOUN
ftr-430	493	83	and	and	CCONJ
ftr-430	493	84	bears	bear	VERB
ftr-430	493	85	no	no	DET
ftr-430	493	86	necessary	necessary	ADJ
ftr-430	493	87	relationship	relationship	NOUN
ftr-430	493	88	to	to	ADP
ftr-430	493	89	the	the	DET
ftr-430	493	90	respective	respective	ADJ
ftr-430	493	91	abilities	ability	NOUN
ftr-430	493	92	to	to	PART
ftr-430	493	93	pay	pay	VERB
ftr-430	493	94	of	of	ADP
ftr-430	493	95	any	any	DET
ftr-430	493	96	individuals.46	individuals.46	NOUN
ftr-430	493	97	thus	thus	ADV
ftr-430	493	98	,	,	PUNCT
ftr-430	493	99	several	several	ADJ
ftr-430	493	100	rationales	rationale	NOUN
ftr-430	493	101	other	other	ADJ
ftr-430	493	102	than	than	ADP
ftr-430	493	103	ability	ability	NOUN
ftr-430	493	104	-	-	PUNCT
ftr-430	493	105	to	to	ADP
ftr-430	493	106	-	-	PUNCT
ftr-430	493	107	pay	pay	VERB
ftr-430	493	108	320	320	NUM
ftr-430	493	109	florida	florida	PROPN
ftr-430	493	110	tax	tax	NOUN
ftr-430	493	111	review	review	NOUN
ftr-430	494	1	[	[	X
ftr-430	494	2	vol	vol	NOUN
ftr-430	494	3	.	.	NOUN
ftr-430	494	4	5:4	5:4	NUM
ftr-430	494	5	entity	entity	NOUN
ftr-430	494	6	itself	itself	PRON
ftr-430	494	7	,	,	PUNCT
ftr-430	494	8	the	the	DET
ftr-430	494	9	question	question	NOUN
ftr-430	494	10	of	of	ADP
ftr-430	494	11	a	a	DET
ftr-430	494	12	c	c	NOUN
ftr-430	494	13	corporation	corporation	NOUN
ftr-430	494	14	’s	’s	PART
ftr-430	494	15	ability	ability	NOUN
ftr-430	494	16	-	-	PUNCT
ftr-430	494	17	to	to	ADP
ftr-430	494	18	-	-	PUNCT
ftr-430	494	19	pay	pay	NOUN
ftr-430	494	20	is	be	AUX
ftr-430	494	21	commonly	commonly	ADV
ftr-430	494	22	viewed	view	VERB
ftr-430	494	23	as	as	ADP
ftr-430	494	24	irrelevant	irrelevant	ADJ
ftr-430	494	25	.	.	PUNCT
ftr-430	495	1	see	see	VERB
ftr-430	495	2	u.s	u.s	PROPN
ftr-430	495	3	.	.	PROPN
ftr-430	495	4	treas	treas	PROPN
ftr-430	495	5	.	.	PUNCT
ftr-430	496	1	dep’t	dep’t	PROPN
ftr-430	496	2	,	,	PUNCT
ftr-430	496	3	blueprints	blueprint	NOUN
ftr-430	496	4	,	,	PUNCT
ftr-430	496	5	supra	supra	PROPN
ftr-430	496	6	note	note	NOUN
ftr-430	496	7	1	1	NUM
ftr-430	496	8	,	,	PUNCT
ftr-430	496	9	at	at	ADP
ftr-430	496	10	4	4	NUM
ftr-430	496	11	;	;	PUNCT
ftr-430	496	12	harris	harris	PROPN
ftr-430	496	13	,	,	PUNCT
ftr-430	496	14	supra	supra	PROPN
ftr-430	496	15	note	note	PROPN
ftr-430	496	16	3	3	NUM
ftr-430	496	17	,	,	PUNCT
ftr-430	496	18	at	at	ADP
ftr-430	496	19	104	104	NUM
ftr-430	496	20	;	;	PUNCT
ftr-430	496	21	graetz	graetz	NOUN
ftr-430	496	22	,	,	PUNCT
ftr-430	496	23	supra	supra	PROPN
ftr-430	496	24	note	note	NOUN
ftr-430	496	25	4	4	NUM
ftr-430	496	26	,	,	PUNCT
ftr-430	496	27	at	at	ADP
ftr-430	496	28	301	301	NUM
ftr-430	496	29	-	-	NUM
ftr-430	496	30	02	02	NUM
ftr-430	496	31	;	;	PUNCT
ftr-430	496	32	see	see	VERB
ftr-430	496	33	also	also	ADV
ftr-430	496	34	katherine	katherine	PROPN
ftr-430	496	35	pratt	pratt	PROPN
ftr-430	496	36	,	,	PUNCT
ftr-430	496	37	the	the	DET
ftr-430	496	38	debt	debt	NOUN
ftr-430	496	39	-	-	PUNCT
ftr-430	496	40	equity	equity	NOUN
ftr-430	496	41	distinction	distinction	NOUN
ftr-430	496	42	in	in	ADP
ftr-430	496	43	a	a	DET
ftr-430	496	44	second	second	ADV
ftr-430	496	45	-	-	PUNCT
ftr-430	496	46	best	good	ADJ
ftr-430	496	47	world	world	NOUN
ftr-430	496	48	,	,	PUNCT
ftr-430	496	49	53	53	NUM
ftr-430	496	50	vand	vand	NOUN
ftr-430	496	51	.	.	PUNCT
ftr-430	497	1	l.	l.	PROPN
ftr-430	497	2	rev	rev	PROPN
ftr-430	497	3	.	.	PROPN
ftr-430	497	4	1055	1055	NUM
ftr-430	497	5	,	,	PUNCT
ftr-430	497	6	1113	1113	NUM
ftr-430	497	7	-	-	SYM
ftr-430	497	8	14	14	NUM
ftr-430	497	9	(	(	PUNCT
ftr-430	497	10	2000	2000	NUM
ftr-430	497	11	)	)	PUNCT
ftr-430	497	12	.	.	PUNCT
ftr-430	498	1	47	47	NUM
ftr-430	498	2	.	.	PUNCT
ftr-430	499	1	see	see	VERB
ftr-430	499	2	american	american	PROPN
ftr-430	499	3	law	law	PROPN
ftr-430	499	4	institute	institute	PROPN
ftr-430	499	5	,	,	PUNCT
ftr-430	499	6	integration	integration	NOUN
ftr-430	499	7	,	,	PUNCT
ftr-430	499	8	supra	supra	PROPN
ftr-430	499	9	note	note	NOUN
ftr-430	499	10	43	43	NUM
ftr-430	499	11	,	,	PUNCT
ftr-430	499	12	at	at	ADP
ftr-430	499	13	44	44	NUM
ftr-430	499	14	-	-	SYM
ftr-430	499	15	46	46	NUM
ftr-430	499	16	;	;	PUNCT
ftr-430	499	17	american	american	PROPN
ftr-430	499	18	law	law	PROPN
ftr-430	499	19	institute	institute	PROPN
ftr-430	499	20	,	,	PUNCT
ftr-430	499	21	taxation	taxation	NOUN
ftr-430	499	22	of	of	ADP
ftr-430	499	23	private	private	ADJ
ftr-430	499	24	business	business	NOUN
ftr-430	499	25	enterprises	enterprise	NOUN
ftr-430	499	26	51	51	NUM
ftr-430	499	27	-	-	SYM
ftr-430	499	28	55	55	NUM
ftr-430	499	29	,	,	PUNCT
ftr-430	499	30	59	59	NUM
ftr-430	499	31	-	-	SYM
ftr-430	499	32	63	63	NUM
ftr-430	499	33	(	(	PUNCT
ftr-430	499	34	1999	1999	NUM
ftr-430	499	35	)	)	PUNCT
ftr-430	499	36	;	;	PUNCT
ftr-430	499	37	bradford	bradford	NOUN
ftr-430	499	38	,	,	PUNCT
ftr-430	499	39	supra	supra	PROPN
ftr-430	499	40	note	note	PROPN
ftr-430	499	41	1	1	NUM
ftr-430	499	42	,	,	PUNCT
ftr-430	499	43	at	at	ADP
ftr-430	499	44	103	103	NUM
ftr-430	499	45	;	;	PUNCT
ftr-430	499	46	jeffrey	jeffrey	PROPN
ftr-430	499	47	a.	a.	PROPN
ftr-430	499	48	maine	maine	PROPN
ftr-430	499	49	,	,	PUNCT
ftr-430	499	50	linking	link	VERB
ftr-430	499	51	limited	limited	ADJ
ftr-430	499	52	liability	liability	NOUN
ftr-430	499	53	and	and	CCONJ
ftr-430	499	54	entity	entity	NOUN
ftr-430	499	55	taxation	taxation	NOUN
ftr-430	499	56	:	:	PUNCT
ftr-430	499	57	a	a	DET
ftr-430	499	58	critique	critique	NOUN
ftr-430	499	59	of	of	ADP
ftr-430	499	60	the	the	DET
ftr-430	499	61	ali	ali	PROPN
ftr-430	499	62	report	report	PROPN
ftr-430	499	63	ers	er	NOUN
ftr-430	499	64	’	'	PUNCT
ftr-430	499	65	study	study	NOUN
ftr-430	499	66	on	on	ADP
ftr-430	499	67	the	the	DET
ftr-430	499	68	taxation	taxation	NOUN
ftr-430	499	69	of	of	ADP
ftr-430	499	70	private	private	ADJ
ftr-430	499	71	business	business	NOUN
ftr-430	499	72	enterprises	enterprise	NOUN
ftr-430	499	73	,	,	PUNCT
ftr-430	499	74	62	62	NUM
ftr-430	499	75	u.	u.	NOUN
ftr-430	499	76	pitt	pitt	PROPN
ftr-430	499	77	.	.	PUNCT
ftr-430	500	1	l.	l.	PROPN
ftr-430	500	2	rev	rev	PROPN
ftr-430	500	3	.	.	PROPN
ftr-430	500	4	223	223	NUM
ftr-430	500	5	,	,	PUNCT
ftr-430	500	6	241	241	NUM
ftr-430	500	7	-	-	SYM
ftr-430	500	8	44	44	NUM
ftr-430	500	9	,	,	PUNCT
ftr-430	500	10	253	253	NUM
ftr-430	500	11	-	-	SYM
ftr-430	500	12	57	57	NUM
ftr-430	500	13	(	(	PUNCT
ftr-430	500	14	2000	2000	NUM
ftr-430	500	15	)	)	PUNCT
ftr-430	500	16	;	;	PUNCT
ftr-430	500	17	pratt	pratt	PROPN
ftr-430	500	18	,	,	PUNCT
ftr-430	500	19	supra	supra	PROPN
ftr-430	500	20	note	note	PROPN
ftr-430	500	21	46	46	NUM
ftr-430	500	22	,	,	PUNCT
ftr-430	500	23	at	at	ADP
ftr-430	500	24	1100	1100	NUM
ftr-430	500	25	-	-	SYM
ftr-430	500	26	03	03	NUM
ftr-430	500	27	,	,	PUNCT
ftr-430	500	28	1109	1109	NUM
ftr-430	500	29	-	-	SYM
ftr-430	500	30	10	10	NUM
ftr-430	500	31	.	.	PUNCT
ftr-430	501	1	with	with	ADP
ftr-430	501	2	respect	respect	NOUN
ftr-430	501	3	to	to	ADP
ftr-430	501	4	the	the	DET
ftr-430	501	5	historical	historical	ADJ
ftr-430	501	6	origins	origin	NOUN
ftr-430	501	7	of	of	ADP
ftr-430	501	8	the	the	DET
ftr-430	501	9	corporate	corporate	ADJ
ftr-430	501	10	-	-	PUNCT
ftr-430	501	11	level	level	NOUN
ftr-430	501	12	tax	tax	NOUN
ftr-430	501	13	,	,	PUNCT
ftr-430	501	14	see	see	VERB
ftr-430	501	15	majorie	majorie	PROPN
ftr-430	501	16	e.	e.	PROPN
ftr-430	501	17	kornhauser	kornhauser	PROPN
ftr-430	501	18	,	,	PUNCT
ftr-430	501	19	corporate	corporate	ADJ
ftr-430	501	20	regulation	regulation	NOUN
ftr-430	501	21	and	and	CCONJ
ftr-430	501	22	the	the	DET
ftr-430	501	23	origins	origin	NOUN
ftr-430	501	24	of	of	ADP
ftr-430	501	25	the	the	DET
ftr-430	501	26	corporate	corporate	ADJ
ftr-430	501	27	income	income	NOUN
ftr-430	501	28	tax	tax	NOUN
ftr-430	501	29	,	,	PUNCT
ftr-430	501	30	66	66	NUM
ftr-430	501	31	ind	ind	NOUN
ftr-430	501	32	.	.	PUNCT
ftr-430	502	1	l.j	l.j	PROPN
ftr-430	502	2	.	.	PROPN
ftr-430	503	1	53	53	NUM
ftr-430	503	2	(	(	PUNCT
ftr-430	503	3	1990	1990	NUM
ftr-430	503	4	)	)	PUNCT
ftr-430	503	5	.	.	PUNCT
ftr-430	504	1	48	48	NUM
ftr-430	504	2	.	.	PUNCT
ftr-430	504	3	see	see	VERB
ftr-430	504	4	graeme	graeme	PROPN
ftr-430	504	5	s.	s.	PROPN
ftr-430	504	6	cooper	cooper	PROPN
ftr-430	504	7	&	&	CCONJ
ftr-430	504	8	richard	richard	PROPN
ftr-430	504	9	k.	k.	PROPN
ftr-430	504	10	gordon	gordon	PROPN
ftr-430	504	11	,	,	PUNCT
ftr-430	504	12	taxat	taxat	VERB
ftr-430	504	13	ion	ion	NOUN
ftr-430	504	14	of	of	ADP
ftr-430	504	15	enterprises	enterprise	NOUN
ftr-430	504	16	and	and	CCONJ
ftr-430	504	17	their	their	PRON
ftr-430	504	18	owners	owner	NOUN
ftr-430	504	19	,	,	PUNCT
ftr-430	504	20	in	in	ADP
ftr-430	504	21	2	2	NUM
ftr-430	504	22	tax	tax	NOUN
ftr-430	504	23	law	law	NOUN
ftr-430	504	24	design	design	NOUN
ftr-430	504	25	and	and	CCONJ
ftr-430	504	26	drafting	draft	VERB
ftr-430	504	27	811	811	NUM
ftr-430	504	28	,	,	PUNCT
ftr-430	504	29	817	817	NUM
ftr-430	504	30	(	(	PUNCT
ftr-430	504	31	victor	victor	PROPN
ftr-430	504	32	thuronyi	thuronyi	PROPN
ftr-430	504	33	ed	ed	PROPN
ftr-430	504	34	.	.	PROPN
ftr-430	504	35	,	,	PUNCT
ftr-430	504	36	1998	1998	NUM
ftr-430	504	37	)	)	PUNCT
ftr-430	504	38	;	;	PUNCT
ftr-430	504	39	pratt	pratt	PROPN
ftr-430	504	40	,	,	PUNCT
ftr-430	504	41	supra	supra	PROPN
ftr-430	504	42	note	note	PROPN
ftr-430	504	43	46	46	NUM
ftr-430	504	44	,	,	PUNCT
ftr-430	504	45	at	at	ADP
ftr-430	504	46	1112	1112	NUM
ftr-430	504	47	-	-	SYM
ftr-430	504	48	13	13	NUM
ftr-430	504	49	;	;	PUNCT
ftr-430	504	50	george	george	PROPN
ftr-430	504	51	k.	k.	PROPN
ftr-430	504	52	yin	yin	PROPN
ftr-430	504	53	,	,	PUNCT
ftr-430	504	54	corporate	corporate	ADJ
ftr-430	504	55	tax	tax	NOUN
ftr-430	504	56	integration	integration	NOUN
ftr-430	504	57	and	and	CCONJ
ftr-430	504	58	the	the	DET
ftr-430	504	59	search	search	NOUN
ftr-430	504	60	for	for	ADP
ftr-430	504	61	the	the	DET
ftr-430	504	62	pragmatic	pragmatic	ADJ
ftr-430	504	63	ideal	ideal	NOUN
ftr-430	504	64	,	,	PUNCT
ftr-430	504	65	47	47	NUM
ftr-430	504	66	tax	tax	NOUN
ftr-430	504	67	l.	l.	PROPN
ftr-430	504	68	rev	rev	PROPN
ftr-430	504	69	.	.	PROPN
ftr-430	504	70	431	431	NUM
ftr-430	504	71	,	,	PUNCT
ftr-430	504	72	434	434	NUM
ftr-430	504	73	(	(	PUNCT
ftr-430	504	74	1992	1992	NUM
ftr-430	504	75	)	)	PUNCT
ftr-430	504	76	;	;	PUNCT
ftr-430	504	77	see	see	VERB
ftr-430	504	78	also	also	ADV
ftr-430	504	79	u.s	u.s	PROPN
ftr-430	504	80	.	.	PROPN
ftr-430	504	81	treas	treas	PROPN
ftr-430	504	82	.	.	PUNCT
ftr-430	505	1	dep’t	dep’t	PROPN
ftr-430	505	2	,	,	PUNCT
ftr-430	505	3	integration	integration	NOUN
ftr-430	505	4	,	,	PUNCT
ftr-430	505	5	supra	supra	PROPN
ftr-430	505	6	note	note	NOUN
ftr-430	505	7	43	43	NUM
ftr-430	505	8	,	,	PUNCT
ftr-430	505	9	at	at	ADP
ftr-430	505	10	27	27	NUM
ftr-430	505	11	-	-	SYM
ftr-430	505	12	35	35	NUM
ftr-430	505	13	.	.	PUNCT
ftr-430	506	1	among	among	ADP
ftr-430	506	2	other	other	ADJ
ftr-430	506	3	things	thing	NOUN
ftr-430	506	4	,	,	PUNCT
ftr-430	506	5	large	large	ADJ
ftr-430	506	6	numbers	number	NOUN
ftr-430	506	7	of	of	ADP
ftr-430	506	8	shareholders	shareholder	NOUN
ftr-430	506	9	imply	imply	VERB
ftr-430	506	10	frequent	frequent	ADJ
ftr-430	506	11	trading	trading	NOUN
ftr-430	506	12	in	in	ADP
ftr-430	506	13	a	a	DET
ftr-430	506	14	corporation	corporation	NOUN
ftr-430	506	15	’s	’s	PART
ftr-430	506	16	stock	stock	NOUN
ftr-430	506	17	which	which	PRON
ftr-430	506	18	creates	create	VERB
ftr-430	506	19	difficulties	difficulty	NOUN
ftr-430	506	20	in	in	ADP
ftr-430	506	21	allocating	allocate	VERB
ftr-430	506	22	income	income	NOUN
ftr-430	506	23	and	and	CCONJ
ftr-430	506	24	losses	loss	NOUN
ftr-430	506	25	to	to	ADP
ftr-430	506	26	the	the	DET
ftr-430	506	27	shareholders	shareholder	NOUN
ftr-430	506	28	.	.	PUNCT
ftr-430	507	1	for	for	ADP
ftr-430	507	2	contrary	contrary	ADJ
ftr-430	507	3	views	view	NOUN
ftr-430	507	4	asserting	assert	VERB
ftr-430	507	5	that	that	SCONJ
ftr-430	507	6	a	a	DET
ftr-430	507	7	pass	pass	NOUN
ftr-430	507	8	-through	-through	NOUN
ftr-430	507	9	system	system	NOUN
ftr-430	507	10	can	can	AUX
ftr-430	507	11	be	be	AUX
ftr-430	507	12	constructed	construct	VERB
ftr-430	507	13	for	for	ADP
ftr-430	507	14	corporations	corporation	NOUN
ftr-430	507	15	with	with	ADP
ftr-430	507	16	large	large	ADJ
ftr-430	507	17	numbers	number	NOUN
ftr-430	507	18	of	of	ADP
ftr-430	507	19	shareholders	shareholder	NOUN
ftr-430	507	20	,	,	PUNCT
ftr-430	507	21	see	see	VERB
ftr-430	507	22	u.s	u.s	PROPN
ftr-430	507	23	.	.	PROPN
ftr-430	507	24	treas	treas	PROPN
ftr-430	507	25	.	.	PUNCT
ftr-430	508	1	dep’t	dep’t	PROPN
ftr-430	508	2	,	,	PUNCT
ftr-430	508	3	blueprints	blueprint	NOUN
ftr-430	508	4	,	,	PUNCT
ftr-430	508	5	supra	supra	PROPN
ftr-430	508	6	note	note	NOUN
ftr-430	508	7	1	1	NUM
ftr-430	508	8	,	,	PUNCT
ftr-430	508	9	at	at	ADP
ftr-430	508	10	69	69	NUM
ftr-430	508	11	-	-	SYM
ftr-430	508	12	74	74	NUM
ftr-430	508	13	;	;	PUNCT
ftr-430	508	14	yin	yin	PROPN
ftr-430	508	15	,	,	PUNCT
ftr-430	508	16	supra	supra	PROPN
ftr-430	508	17	note	note	PROPN
ftr-430	508	18	11	11	NUM
ftr-430	508	19	,	,	PUNCT
ftr-430	508	20	at	at	ADP
ftr-430	508	21	195	195	NUM
ftr-430	508	22	-	-	SYM
ftr-430	508	23	96	96	NUM
ftr-430	508	24	.	.	PUNCT
ftr-430	508	25	49	49	NUM
ftr-430	508	26	.	.	PUNCT
ftr-430	509	1	see	see	VERB
ftr-430	509	2	u.s	u.s	PROPN
ftr-430	509	3	.	.	PROPN
ftr-430	509	4	treas	treas	PROPN
ftr-430	509	5	.	.	PUNCT
ftr-430	510	1	dep’t	dep’t	PROPN
ftr-430	510	2	,	,	PUNCT
ftr-430	510	3	integration	integration	NOUN
ftr-430	510	4	,	,	PUNCT
ftr-430	510	5	supra	supra	PROPN
ftr-430	510	6	note	note	NOUN
ftr-430	510	7	43	43	NUM
ftr-430	510	8	,	,	PUNCT
ftr-430	510	9	at	at	ADP
ftr-430	510	10	189	189	NUM
ftr-430	510	11	n.1	n.1	NUM
ftr-430	510	12	;	;	PUNCT
ftr-430	510	13	1	1	NUM
ftr-430	510	14	u.s	u.s	PROPN
ftr-430	510	15	.	.	PROPN
ftr-430	510	16	treas	treas	PROPN
ftr-430	510	17	.	.	PUNCT
ftr-430	511	1	dep’t	dep’t	PROPN
ftr-430	511	2	,	,	PUNCT
ftr-430	511	3	tax	tax	NOUN
ftr-430	511	4	reform	reform	NOUN
ftr-430	511	5	,	,	PUNCT
ftr-430	511	6	supra	supra	PROPN
ftr-430	511	7	note	note	NOUN
ftr-430	511	8	1	1	NUM
ftr-430	511	9	,	,	PUNCT
ftr-430	511	10	at	at	ADP
ftr-430	511	11	118	118	NUM
ftr-430	511	12	-	-	SYM
ftr-430	511	13	21	21	NUM
ftr-430	511	14	;	;	PUNCT
ftr-430	511	15	howard	howard	PROPN
ftr-430	511	16	e.	e.	PROPN
ftr-430	511	17	abrams	abrams	PROPN
ftr-430	511	18	&	&	CCONJ
ftr-430	511	19	richard	richard	PROPN
ftr-430	511	20	l.	l.	PROPN
ftr-430	511	21	doenberg	doenberg	PROPN
ftr-430	511	22	,	,	PUNCT
ftr-430	511	23	federal	federal	ADJ
ftr-430	511	24	corporate	corporate	ADJ
ftr-430	511	25	taxat	taxat	PROPN
ftr-430	511	26	ion	ion	NOUN
ftr-430	511	27	8	8	NUM
ftr-430	511	28	(	(	PUNCT
ftr-430	511	29	4	4	NUM
ftr-430	511	30	th	th	NUM
ftr-430	511	31	ed	ed	NOUN
ftr-430	511	32	.	.	PROPN
ftr-430	511	33	1998	1998	NUM
ftr-430	511	34	)	)	PUNCT
ftr-430	511	35	;	;	PUNCT
ftr-430	511	36	j.d.r	j.d.r	PROPN
ftr-430	511	37	.	.	PROPN
ftr-430	511	38	adams	adams	PROPN
ftr-430	511	39	&	&	CCONJ
ftr-430	511	40	j.	j.	PROPN
ftr-430	511	41	whalley	whalley	PROPN
ftr-430	511	42	,	,	PUNCT
ftr-430	511	43	the	the	DET
ftr-430	511	44	international	international	ADJ
ftr-430	511	45	taxat	taxat	PROPN
ftr-430	511	46	ion	ion	NOUN
ftr-430	511	47	of	of	ADP
ftr-430	511	48	multinational	multinational	ADJ
ftr-430	511	49	enterprises	enterprise	NOUN
ftr-430	511	50	in	in	ADP
ftr-430	511	51	developed	develop	VERB
ftr-430	511	52	countries	country	NOUN
ftr-430	511	53	8	8	NUM
ftr-430	511	54	(	(	PUNCT
ftr-430	511	55	1977	1977	NUM
ftr-430	511	56	)	)	PUNCT
ftr-430	511	57	;	;	PUNCT
ftr-430	511	58	american	american	PROPN
ftr-430	511	59	law	law	PROPN
ftr-430	511	60	institute	institute	PROPN
ftr-430	511	61	,	,	PUNCT
ftr-430	511	62	integration	integration	NOUN
ftr-430	511	63	,	,	PUNCT
ftr-430	511	64	supra	supra	PROPN
ftr-430	511	65	note	note	NOUN
ftr-430	511	66	43	43	NUM
ftr-430	511	67	,	,	PUNCT
ftr-430	511	68	at	at	ADP
ftr-430	511	69	94	94	NUM
ftr-430	511	70	;	;	PUNCT
ftr-430	511	71	bradford	bradford	NOUN
ftr-430	511	72	,	,	PUNCT
ftr-430	511	73	supra	supra	PROPN
ftr-430	511	74	note	note	PROPN
ftr-430	511	75	1	1	NUM
ftr-430	511	76	,	,	PUNCT
ftr-430	511	77	at	at	ADP
ftr-430	511	78	55	55	NUM
ftr-430	511	79	;	;	PUNCT
ftr-430	511	80	harris	harris	PROPN
ftr-430	511	81	,	,	PUNCT
ftr-430	511	82	supra	supra	PROPN
ftr-430	511	83	note	note	PROPN
ftr-430	511	84	3	3	NUM
ftr-430	511	85	,	,	PUNCT
ftr-430	511	86	at	at	ADP
ftr-430	511	87	102	102	NUM
ftr-430	511	88	-	-	SYM
ftr-430	511	89	04	04	NUM
ftr-430	511	90	;	;	PUNCT
ftr-430	511	91	joseph	joseph	PROPN
ftr-430	511	92	a.	a.	PROPN
ftr-430	511	93	pechman	pechman	PROPN
ftr-430	511	94	,	,	PUNCT
ftr-430	511	95	federal	federal	ADJ
ftr-430	511	96	tax	tax	NOUN
ftr-430	511	97	policy	policy	NOUN
ftr-430	511	98	136	136	NUM
ftr-430	511	99	(	(	PUNCT
ftr-430	511	100	5th	5th	ADJ
ftr-430	511	101	ed	ed	NOUN
ftr-430	511	102	.	.	PROPN
ftr-430	511	103	1987	1987	NUM
ftr-430	511	104	)	)	PUNCT
ftr-430	511	105	;	;	PUNCT
ftr-430	511	106	slemrod	slemrod	NOUN
ftr-430	511	107	&	&	CCONJ
ftr-430	511	108	bakija	bakija	NOUN
ftr-430	511	109	,	,	PUNCT
ftr-430	511	110	supra	supra	ADJ
ftr-430	511	111	note	note	NOUN
ftr-430	511	112	1	1	NUM
ftr-430	511	113	,	,	PUNCT
ftr-430	511	114	at	at	ADP
ftr-430	511	115	235	235	NUM
ftr-430	511	116	-	-	SYM
ftr-430	511	117	36	36	NUM
ftr-430	511	118	;	;	PUNCT
ftr-430	511	119	ault	ault	PROPN
ftr-430	511	120	&	&	CCONJ
ftr-430	511	121	bradford	bradford	PROPN
ftr-430	511	122	,	,	PUNCT
ftr-430	511	123	supra	supra	PROPN
ftr-430	511	124	note	note	PROPN
ftr-430	511	125	13	13	NUM
ftr-430	511	126	,	,	PUNCT
ftr-430	511	127	at	at	ADP
ftr-430	511	128	37	37	NUM
ftr-430	511	129	;	;	PUNCT
ftr-430	511	130	cooper	cooper	PROPN
ftr-430	511	131	&	&	CCONJ
ftr-430	511	132	gordon	gordon	PROPN
ftr-430	511	133	,	,	PUNCT
ftr-430	511	134	supra	supra	PROPN
ftr-430	511	135	note	note	NOUN
ftr-430	511	136	48	48	NUM
ftr-430	511	137	,	,	PUNCT
ftr-430	511	138	at	at	ADP
ftr-430	511	139	812	812	NUM
ftr-430	511	140	-	-	SYM
ftr-430	511	141	13	13	NUM
ftr-430	511	142	;	;	PUNCT
ftr-430	511	143	malcolm	malcolm	PROPN
ftr-430	511	144	gammie	gammie	PROPN
ftr-430	511	145	,	,	PUNCT
ftr-430	511	146	the	the	DET
ftr-430	511	147	taxation	taxation	NOUN
ftr-430	511	148	of	of	ADP
ftr-430	511	149	inward	inward	ADJ
ftr-430	511	150	direct	direct	ADJ
ftr-430	511	151	investment	investment	NOUN
ftr-430	511	152	in	in	ADP
ftr-430	511	153	north	north	PROPN
ftr-430	511	154	america	america	PROPN
ftr-430	511	155	following	follow	VERB
ftr-430	511	156	the	the	DET
ftr-430	511	157	free	free	ADJ
ftr-430	511	158	trade	trade	NOUN
ftr-430	511	159	agreement	agreement	NOUN
ftr-430	511	160	,	,	PUNCT
ftr-430	511	161	49	49	NUM
ftr-430	511	162	tax	tax	NOUN
ftr-430	511	163	l.	l.	PROPN
ftr-430	511	164	rev	rev	PROPN
ftr-430	511	165	.	.	PROPN
ftr-430	511	166	615	615	NUM
ftr-430	511	167	,	,	PUNCT
ftr-430	511	168	628	628	NUM
ftr-430	511	169	-	-	SYM
ftr-430	511	170	29	29	NUM
ftr-430	511	171	(	(	PUNCT
ftr-430	511	172	1994	1994	NUM
ftr-430	511	173	)	)	PUNCT
ftr-430	511	174	;	;	PUNCT
ftr-430	511	175	graetz	graetz	NOUN
ftr-430	511	176	,	,	PUNCT
ftr-430	511	177	supra	supra	PROPN
ftr-430	511	178	note	note	NOUN
ftr-430	511	179	4	4	NUM
ftr-430	511	180	,	,	PUNCT
ftr-430	511	181	at	at	ADP
ftr-430	511	182	302	302	NUM
ftr-430	511	183	;	;	PUNCT
ftr-430	511	184	kwall	kwall	PROPN
ftr-430	511	185	,	,	PUNCT
ftr-430	511	186	supra	supra	PROPN
ftr-430	511	187	note	note	PROPN
ftr-430	511	188	43	43	NUM
ftr-430	511	189	,	,	PUNCT
ftr-430	511	190	at	at	ADP
ftr-430	511	191	629	629	NUM
ftr-430	511	192	-	-	SYM
ftr-430	511	193	30	30	NUM
ftr-430	511	194	;	;	PUNCT
ftr-430	511	195	see	see	VERB
ftr-430	511	196	a	a	DET
ftr-430	511	197	lso	lso	PROPN
ftr-430	511	198	u.s	u.s	PROPN
ftr-430	511	199	.	.	PROPN
ftr-430	511	200	treas	treas	PROPN
ftr-430	511	201	.	.	PUNCT
ftr-430	512	1	dep’t	dep’t	NOUN
ftr-430	512	2	,	,	PUNCT
ftr-430	512	3	deferral	deferral	ADJ
ftr-430	512	4	,	,	PUNCT
ftr-430	512	5	supra	supra	ADJ
ftr-430	512	6	note	note	NOUN
ftr-430	512	7	7	7	NUM
ftr-430	512	8	,	,	PUNCT
ftr-430	512	9	at	at	ADP
ftr-430	512	10	4	4	NUM
ftr-430	512	11	;	;	PUNCT
ftr-430	512	12	jeffrey	jeffrey	PROPN
ftr-430	512	13	l.	l.	PROPN
ftr-430	512	14	kwall	kwall	PROPN
ftr-430	512	15	,	,	PUNCT
ftr-430	512	16	the	the	DET
ftr-430	512	17	federal	federal	ADJ
ftr-430	512	18	income	income	NOUN
ftr-430	512	19	taxation	taxation	NOUN
ftr-430	512	20	of	of	ADP
ftr-430	512	21	corporations	corporation	NOUN
ftr-430	512	22	,	,	PUNCT
ftr-430	512	23	partnerships	partnership	NOUN
ftr-430	512	24	,	,	PUNCT
ftr-430	512	25	limited	limited	ADJ
ftr-430	512	26	liability	liability	NOUN
ftr-430	512	27	companies	company	NOUN
ftr-430	512	28	,	,	PUNCT
ftr-430	512	29	and	and	CCONJ
ftr-430	512	30	their	their	PRON
ftr-430	512	31	owners	owner	NOUN
ftr-430	512	32	6	6	NUM
ftr-430	512	33	-	-	SYM
ftr-430	512	34	8	8	NUM
ftr-430	512	35	(	(	PUNCT
ftr-430	512	36	2d	2d	NUM
ftr-430	512	37	ed	ed	NOUN
ftr-430	512	38	.	.	PROPN
ftr-430	512	39	2000	2000	NUM
ftr-430	512	40	)	)	PUNCT
ftr-430	512	41	;	;	PUNCT
ftr-430	512	42	utz	utz	ADJ
ftr-430	512	43	,	,	PUNCT
ftr-430	512	44	supra	supra	PROPN
ftr-430	512	45	note	note	NOUN
ftr-430	512	46	13	13	NUM
ftr-430	512	47	,	,	PUNCT
ftr-430	512	48	at	at	ADP
ftr-430	512	49	177	177	NUM
ftr-430	512	50	-	-	SYM
ftr-430	512	51	78	78	NUM
ftr-430	512	52	;	;	PUNCT
ftr-430	512	53	pratt	pratt	PROPN
ftr-430	512	54	,	,	PUNCT
ftr-430	512	55	supra	supra	PROPN
ftr-430	512	56	note	note	PROPN
ftr-430	512	57	46	46	NUM
ftr-430	512	58	,	,	PUNCT
ftr-430	512	59	at	at	ADP
ftr-430	512	60	1115	1115	NUM
ftr-430	512	61	;	;	PUNCT
ftr-430	512	62	rebecca	rebecca	PROPN
ftr-430	512	63	s.	s.	PROPN
ftr-430	512	64	rudnick	rudnick	PROPN
ftr-430	512	65	,	,	PUNCT
ftr-430	512	66	who	who	PRON
ftr-430	512	67	should	should	AUX
ftr-430	512	68	pay	pay	VERB
ftr-430	512	69	the	the	DET
ftr-430	512	70	corporate	corporate	ADJ
ftr-430	512	71	tax	tax	NOUN
ftr-430	512	72	in	in	ADP
ftr-430	512	73	a	a	DET
ftr-430	512	74	flat	flat	ADJ
ftr-430	512	75	tax	tax	NOUN
ftr-430	512	76	world	world	NOUN
ftr-430	512	77	,	,	PUNCT
ftr-430	512	78	39	39	NUM
ftr-430	512	79	case	case	NOUN
ftr-430	512	80	w.	w.	NOUN
ftr-430	512	81	res	res	PROPN
ftr-430	512	82	.	.	PUNCT
ftr-430	513	1	l.	l.	PROPN
ftr-430	513	2	rev	rev	PROPN
ftr-430	513	3	.	.	PROPN
ftr-430	513	4	965	965	NUM
ftr-430	513	5	,	,	PUNCT
ftr-430	513	6	1066	1066	NUM
ftr-430	513	7	-	-	SYM
ftr-430	513	8	69	69	NUM
ftr-430	513	9	(	(	PUNCT
ftr-430	513	10	1988	1988	NUM
ftr-430	513	11	-	-	SYM
ftr-430	513	12	89	89	NUM
ftr-430	513	13	)	)	PUNCT
ftr-430	513	14	;	;	PUNCT
ftr-430	513	15	joseph	joseph	PROPN
ftr-430	513	16	a.	a.	PROPN
ftr-430	513	17	snoe	snoe	PROPN
ftr-430	513	18	,	,	PUNCT
ftr-430	513	19	the	the	DET
ftr-430	513	20	entity	entity	NOUN
ftr-430	513	21	tax	tax	NOUN
ftr-430	513	22	and	and	CCONJ
ftr-430	513	23	corporate	corporate	ADJ
ftr-430	513	24	integrat	integrat	NOUN
ftr-430	513	25	ion	ion	NOUN
ftr-430	513	26	:	:	PUNCT
ftr-430	513	27	an	an	DET
ftr-430	513	28	agency	agency	NOUN
ftr-430	513	29	cost	cost	NOUN
ftr-430	513	30	analysis	analysis	NOUN
ftr-430	513	31	and	and	CCONJ
ftr-430	513	32	a	a	DET
ftr-430	513	33	call	call	NOUN
ftr-430	513	34	for	for	ADP
ftr-430	513	35	a	a	DET
ftr-430	513	36	deferred	defer	VERB
ftr-430	513	37	distribution	distribution	NOUN
ftr-430	513	38	tax	tax	NOUN
ftr-430	513	39	,	,	PUNCT
ftr-430	513	40	48	48	NUM
ftr-430	513	41	have	have	AUX
ftr-430	513	42	been	be	AUX
ftr-430	513	43	proposed	propose	VERB
ftr-430	513	44	as	as	ADP
ftr-430	513	45	justifications	justification	NOUN
ftr-430	513	46	for	for	ADP
ftr-430	513	47	the	the	DET
ftr-430	513	48	corporate	corporate	ADJ
ftr-430	513	49	-	-	PUNCT
ftr-430	513	50	level	level	NOUN
ftr-430	513	51	tax	tax	NOUN
ftr-430	513	52	and	and	CCONJ
ftr-430	513	53	there	there	PRON
ftr-430	513	54	is	be	VERB
ftr-430	513	55	disagreement	disagreement	NOUN
ftr-430	513	56	regarding	regard	VERB
ftr-430	513	57	which	which	PRON
ftr-430	513	58	of	of	ADP
ftr-430	513	59	these	these	PRON
ftr-430	513	60	is	be	AUX
ftr-430	513	61	the	the	DET
ftr-430	513	62	“	"	PUNCT
ftr-430	513	63	best	good	ADJ
ftr-430	513	64	”	"	PUNCT
ftr-430	513	65	and	and	CCONJ
ftr-430	513	66	,	,	PUNCT
ftr-430	513	67	indeed	indeed	ADV
ftr-430	513	68	,	,	PUNCT
ftr-430	513	69	whether	whether	SCONJ
ftr-430	513	70	the	the	DET
ftr-430	513	71	basic	basic	ADJ
ftr-430	513	72	concept	concept	NOUN
ftr-430	513	73	of	of	ADP
ftr-430	513	74	a	a	DET
ftr-430	513	75	separate	separate	ADJ
ftr-430	513	76	,	,	PUNCT
ftr-430	513	77	unintegrated	unintegrated	ADJ
ftr-430	513	78	corporate	corporate	ADJ
ftr-430	513	79	income	income	NOUN
ftr-430	513	80	tax	tax	NOUN
ftr-430	513	81	is	be	AUX
ftr-430	513	82	defensible	defensible	ADJ
ftr-430	513	83	at	at	ADP
ftr-430	513	84	all.47	all.47	NOUN
ftr-430	513	85	the	the	DET
ftr-430	513	86	merits	merit	NOUN
ftr-430	513	87	of	of	ADP
ftr-430	513	88	this	this	DET
ftr-430	513	89	controversy	controversy	NOUN
ftr-430	513	90	are	be	AUX
ftr-430	513	91	outside	outside	ADP
ftr-430	513	92	the	the	DET
ftr-430	513	93	scope	scope	NOUN
ftr-430	513	94	of	of	ADP
ftr-430	513	95	this	this	DET
ftr-430	513	96	article	article	NOUN
ftr-430	513	97	.	.	PUNCT
ftr-430	514	1	more	more	ADV
ftr-430	514	2	importantly	importantly	ADV
ftr-430	514	3	,	,	PUNCT
ftr-430	514	4	in	in	ADP
ftr-430	514	5	spite	spite	NOUN
ftr-430	514	6	of	of	ADP
ftr-430	514	7	this	this	DET
ftr-430	514	8	dispute	dispute	NOUN
ftr-430	514	9	over	over	ADP
ftr-430	514	10	the	the	DET
ftr-430	514	11	theoretical	theoretical	ADJ
ftr-430	514	12	justification	justification	NOUN
ftr-430	514	13	for	for	ADP
ftr-430	514	14	a	a	DET
ftr-430	514	15	separate	separate	ADJ
ftr-430	514	16	,	,	PUNCT
ftr-430	514	17	unintegrated	unintegrated	ADJ
ftr-430	514	18	tax	tax	NOUN
ftr-430	514	19	on	on	ADP
ftr-430	514	20	corporate	corporate	ADJ
ftr-430	514	21	income	income	NOUN
ftr-430	514	22	,	,	PUNCT
ftr-430	514	23	there	there	PRON
ftr-430	514	24	is	be	VERB
ftr-430	514	25	broad	broad	ADJ
ftr-430	514	26	agreement	agreement	NOUN
ftr-430	514	27	that	that	PRON
ftr-430	514	28	because	because	SCONJ
ftr-430	514	29	pass	pass	VERB
ftr-430	514	30	-	-	PUNCT
ftr-430	514	31	through	through	ADP
ftr-430	514	32	treatment	treatment	NOUN
ftr-430	514	33	can	can	AUX
ftr-430	514	34	not	not	PART
ftr-430	514	35	be	be	AUX
ftr-430	514	36	pract	pract	NOUN
ftr-430	514	37	ically	ically	ADV
ftr-430	514	38	imposed	impose	VERB
ftr-430	514	39	on	on	ADP
ftr-430	514	40	corporations	corporation	NOUN
ftr-430	514	41	with	with	ADP
ftr-430	514	42	large	large	ADJ
ftr-430	514	43	numbers	number	NOUN
ftr-430	514	44	of	of	ADP
ftr-430	514	45	shareholders48	shareholders48	NOUN
ftr-430	514	46	and	and	CCONJ
ftr-430	514	47	because	because	SCONJ
ftr-430	514	48	congress	congress	PROPN
ftr-430	514	49	is	be	AUX
ftr-430	514	50	quite	quite	ADV
ftr-430	514	51	unlikely	unlikely	ADJ
ftr-430	514	52	,	,	PUNCT
ftr-430	514	53	in	in	ADP
ftr-430	514	54	the	the	DET
ftr-430	514	55	near	near	ADJ
ftr-430	514	56	term	term	NOUN
ftr-430	514	57	,	,	PUNCT
ftr-430	514	58	to	to	PART
ftr-430	514	59	adopt	adopt	VERB
ftr-430	514	60	other	other	ADJ
ftr-430	514	61	means	mean	NOUN
ftr-430	514	62	of	of	ADP
ftr-430	514	63	currently	currently	ADV
ftr-430	514	64	taxing	tax	VERB
ftr-430	514	65	shareholders	shareholder	NOUN
ftr-430	514	66	on	on	ADP
ftr-430	514	67	corporate	corporate	ADJ
ftr-430	514	68	income	income	NOUN
ftr-430	514	69	through	through	ADP
ftr-430	514	70	integration	integration	NOUN
ftr-430	514	71	of	of	ADP
ftr-430	514	72	the	the	DET
ftr-430	514	73	corporate	corporate	ADJ
ftr-430	514	74	and	and	CCONJ
ftr-430	514	75	individual	individual	ADJ
ftr-430	514	76	income	income	NOUN
ftr-430	514	77	taxes	taxis	NOUN
ftr-430	514	78	,	,	PUNCT
ftr-430	514	79	the	the	DET
ftr-430	514	80	present	present	ADJ
ftr-430	514	81	corporate	corporate	ADJ
ftr-430	514	82	-	-	PUNCT
ftr-430	514	83	level	level	NOUN
ftr-430	514	84	tax	tax	NOUN
ftr-430	514	85	must	must	AUX
ftr-430	514	86	be	be	AUX
ftr-430	514	87	maintained	maintain	VERB
ftr-430	514	88	as	as	ADP
ftr-430	514	89	a	a	DET
ftr-430	514	90	crude	crude	NOUN
ftr-430	514	91	,	,	PUNCT
ftr-430	514	92	second	second	ADV
ftr-430	514	93	-	-	PUNCT
ftr-430	514	94	best	good	ADJ
ftr-430	514	95	antideferral	antideferral	PROPN
ftr-430	514	96	device.49	device.49	PROPN
ftr-430	514	97	otherwise	otherwise	ADV
ftr-430	514	98	,	,	PUNCT
ftr-430	514	99	c	c	PROPN
ftr-430	514	100	corporation	corporation	NOUN
ftr-430	514	101	shareholders	shareholder	NOUN
ftr-430	514	102	would	would	AUX
ftr-430	514	103	be	be	AUX
ftr-430	514	104	able	able	ADJ
ftr-430	514	105	to	to	PART
ftr-430	514	106	2001	2001	NUM
ftr-430	514	107	]	]	PUNCT
ftr-430	514	108	fairness	fairness	NOUN
ftr-430	514	109	in	in	ADP
ftr-430	514	110	international	international	ADJ
ftr-430	514	111	taxation	taxation	NOUN
ftr-430	514	112	321	321	NUM
ftr-430	514	113	u.	u.	PROPN
ftr-430	514	114	miami	miami	PROPN
ftr-430	514	115	l.	l.	PROPN
ftr-430	514	116	rev	rev	PROPN
ftr-430	514	117	.	.	PROPN
ftr-430	514	118	1	1	NUM
ftr-430	514	119	,	,	PUNCT
ftr-430	514	120	43	43	NUM
ftr-430	514	121	(	(	PUNCT
ftr-430	514	122	1993	1993	NUM
ftr-430	514	123	)	)	PUNCT
ftr-430	514	124	.	.	PUNCT
ftr-430	515	1	of	of	ADP
ftr-430	515	2	course	course	ADV
ftr-430	515	3	,	,	PUNCT
ftr-430	515	4	if	if	SCONJ
ftr-430	515	5	the	the	DET
ftr-430	515	6	corporate	corporate	ADJ
ftr-430	515	7	-	-	PUNCT
ftr-430	515	8	level	level	NOUN
ftr-430	515	9	tax	tax	NOUN
ftr-430	515	10	were	be	AUX
ftr-430	515	11	integrated	integrate	VERB
ftr-430	515	12	with	with	ADP
ftr-430	515	13	the	the	DET
ftr-430	515	14	shareholder	shareholder	NOUN
ftr-430	515	15	-	-	PUNCT
ftr-430	515	16	level	level	NOUN
ftr-430	515	17	tax	tax	NOUN
ftr-430	515	18	,	,	PUNCT
ftr-430	515	19	the	the	DET
ftr-430	515	20	corporate	corporate	ADJ
ftr-430	515	21	-	-	PUNCT
ftr-430	515	22	level	level	NOUN
ftr-430	515	23	tax	tax	NOUN
ftr-430	515	24	could	could	AUX
ftr-430	515	25	continue	continue	VERB
ftr-430	515	26	to	to	PART
ftr-430	515	27	serve	serve	VERB
ftr-430	515	28	its	its	PRON
ftr-430	515	29	anti	anti	ADJ
ftr-430	515	30	-	-	ADJ
ftr-430	515	31	deferral	deferral	ADJ
ftr-430	515	32	function	function	NOUN
ftr-430	515	33	without	without	ADP
ftr-430	515	34	imposing	impose	VERB
ftr-430	515	35	the	the	DET
ftr-430	515	36	double	double	ADJ
ftr-430	515	37	tax	tax	NOUN
ftr-430	515	38	result	result	NOUN
ftr-430	515	39	that	that	PRON
ftr-430	515	40	characterizes	characterize	VERB
ftr-430	515	41	the	the	DET
ftr-430	515	42	present	present	ADJ
ftr-430	515	43	approach	approach	NOUN
ftr-430	515	44	to	to	ADP
ftr-430	515	45	taxing	tax	VERB
ftr-430	515	46	c	c	PROPN
ftr-430	515	47	corporations	corporation	NOUN
ftr-430	515	48	.	.	PUNCT
ftr-430	516	1	there	there	PRON
ftr-430	516	2	is	be	VERB
ftr-430	516	3	,	,	PUNCT
ftr-430	516	4	however	however	ADV
ftr-430	516	5	,	,	PUNCT
ftr-430	516	6	no	no	DET
ftr-430	516	7	near	near	ADP
ftr-430	516	8	-	-	PUNCT
ftr-430	516	9	t	t	NOUN
ftr-430	516	10	erm	erm	PROPN
ftr-430	516	11	likelihood	likelihood	NOUN
ftr-430	516	12	of	of	ADP
ftr-430	516	13	such	such	DET
ftr-430	516	14	an	an	DET
ftr-430	516	15	integration	integration	NOUN
ftr-430	516	16	scheme	scheme	NOUN
ftr-430	516	17	being	be	AUX
ftr-430	516	18	adopted	adopt	VERB
ftr-430	516	19	and	and	CCONJ
ftr-430	516	20	this	this	DET
ftr-430	516	21	article	article	NOUN
ftr-430	516	22	assumes	assume	VERB
ftr-430	516	23	continuation	continuation	NOUN
ftr-430	516	24	of	of	ADP
ftr-430	516	25	the	the	DET
ftr-430	516	26	current	current	ADJ
ftr-430	516	27	regime	regime	NOUN
ftr-430	516	28	of	of	ADP
ftr-430	516	29	c	c	PROPN
ftr-430	516	30	corporation	corporation	NOUN
ftr-430	516	31	taxation	taxation	NOUN
ftr-430	516	32	,	,	PUNCT
ftr-430	516	33	no	no	ADV
ftr-430	516	34	matter	matter	ADV
ftr-430	516	35	how	how	SCONJ
ftr-430	516	36	ill	ill	ADV
ftr-430	516	37	-	-	PUNCT
ftr-430	516	38	advised	advise	VERB
ftr-430	516	39	that	that	PRON
ftr-430	516	40	may	may	AUX
ftr-430	516	41	be	be	AUX
ftr-430	516	42	from	from	ADP
ftr-430	516	43	a	a	DET
ftr-430	516	44	tax	tax	NOUN
ftr-430	516	45	policy	policy	NOUN
ftr-430	516	46	standpoint	standpoint	NOUN
ftr-430	516	47	.	.	PUNCT
ftr-430	517	1	50	50	NUM
ftr-430	517	2	.	.	PUNCT
ftr-430	517	3	generally	generally	ADV
ftr-430	517	4	speaking	speak	VERB
ftr-430	517	5	,	,	PUNCT
ftr-430	517	6	only	only	ADV
ftr-430	517	7	closely	closely	ADV
ftr-430	517	8	held	hold	VERB
ftr-430	517	9	businesses	business	NOUN
ftr-430	517	10	can	can	AUX
ftr-430	517	11	qua	qua	PART
ftr-430	517	12	lify	lify	VERB
ftr-430	517	13	for	for	ADP
ftr-430	517	14	the	the	DET
ftr-430	517	15	subchapter	subchapter	NOUN
ftr-430	517	16	k	k	NOUN
ftr-430	517	17	or	or	CCONJ
ftr-430	517	18	s	s	NOUN
ftr-430	517	19	regimes	regime	NOUN
ftr-430	517	20	.	.	PUNCT
ftr-430	518	1	see	see	VERB
ftr-430	518	2	irc	irc	PROPN
ftr-430	518	3	§	§	PROPN
ftr-430	518	4	1361(b)(1)(a	1361(b)(1)(a	NUM
ftr-430	518	5	)	)	PUNCT
ftr-430	518	6	regarding	regard	VERB
ftr-430	518	7	subchapter	subchapter	NOUN
ftr-430	518	8	s	s	NOUN
ftr-430	518	9	and	and	CCONJ
ftr-430	518	10	irc	irc	ADP
ftr-430	518	11	§	§	PROPN
ftr-430	518	12	7704	7704	NUM
ftr-430	518	13	regarding	regard	VERB
ftr-430	518	14	subchapter	subchapter	NOUN
ftr-430	518	15	k.	k.	PROPN
ftr-430	518	16	there	there	PRON
ftr-430	518	17	are	be	VERB
ftr-430	518	18	also	also	ADV
ftr-430	518	19	many	many	ADJ
ftr-430	518	20	closely	closely	ADV
ftr-430	518	21	held	hold	VERB
ftr-430	518	22	c	c	NOUN
ftr-430	518	23	corporations	corporation	NOUN
ftr-430	518	24	left	leave	VERB
ftr-430	518	25	over	over	ADP
ftr-430	518	26	from	from	ADP
ftr-430	518	27	the	the	DET
ftr-430	518	28	era	era	NOUN
ftr-430	518	29	preceding	precede	VERB
ftr-430	518	30	the	the	DET
ftr-430	518	31	rise	rise	NOUN
ftr-430	518	32	of	of	ADP
ftr-430	518	33	the	the	DET
ftr-430	518	34	llc	llc	NOUN
ftr-430	518	35	and	and	CCONJ
ftr-430	518	36	the	the	DET
ftr-430	518	37	check	check	VERB
ftr-430	518	38	-	-	PUNCT
ftr-430	518	39	the	the	DET
ftr-430	518	40	-	-	PUNCT
ftr-430	518	41	box	box	NOUN
ftr-430	518	42	,	,	PUNCT
ftr-430	518	43	entity	entity	NOUN
ftr-430	518	44	classification	classification	NOUN
ftr-430	518	45	regulations	regulation	NOUN
ftr-430	518	46	.	.	PUNCT
ftr-430	519	1	but	but	CCONJ
ftr-430	519	2	the	the	DET
ftr-430	519	3	current	current	ADJ
ftr-430	519	4	structure	structure	NOUN
ftr-430	519	5	of	of	ADP
ftr-430	519	6	the	the	DET
ftr-430	519	7	income	income	NOUN
ftr-430	519	8	tax	tax	NOUN
ftr-430	519	9	creates	create	VERB
ftr-430	519	10	an	an	DET
ftr-430	519	11	incent	incent	NOUN
ftr-430	519	12	i	i	PRON
ftr-430	519	13	ve	ve	VERB
ftr-430	519	14	for	for	ADP
ftr-430	519	15	new	new	ADJ
ftr-430	519	16	closely	closely	ADV
ftr-430	519	17	held	hold	VERB
ftr-430	519	18	enterprises	enterprise	NOUN
ftr-430	519	19	to	to	PART
ftr-430	519	20	operate	operate	VERB
ftr-430	519	21	under	under	ADP
ftr-430	519	22	subchapter	subchapter	NOUN
ftr-430	519	23	k	k	PROPN
ftr-430	519	24	or	or	CCONJ
ftr-430	519	25	s	s	PART
ftr-430	519	26	pass	pass	VERB
ftr-430	519	27	-	-	PUNCT
ftr-430	519	28	through	through	ADP
ftr-430	519	29	taxation	taxation	NOUN
ftr-430	519	30	.	.	PUNCT
ftr-430	520	1	see	see	VERB
ftr-430	520	2	u.s	u.s	PROPN
ftr-430	520	3	.	.	PROPN
ftr-430	520	4	treas	treas	PROPN
ftr-430	520	5	.	.	PUNCT
ftr-430	521	1	dep’t	dep’t	PROPN
ftr-430	521	2	,	,	PUNCT
ftr-430	521	3	taxes	taxis	NOUN
ftr-430	521	4	and	and	CCONJ
ftr-430	521	5	corpora	corpora	VERB
ftr-430	521	6	te	te	ADP
ftr-430	521	7	choice	choice	NOUN
ftr-430	521	8	of	of	ADP
ftr-430	521	9	organizational	organizational	ADJ
ftr-430	521	10	form	form	NOUN
ftr-430	521	11	,	,	PUNCT
ftr-430	521	12	ota	ota	PROPN
ftr-430	521	13	paper	paper	NOUN
ftr-430	521	14	no	no	NOUN
ftr-430	521	15	.	.	PROPN
ftr-430	522	1	73	73	NUM
ftr-430	522	2	(	(	PUNCT
ftr-430	522	3	1997	1997	NUM
ftr-430	522	4	)	)	PUNCT
ftr-430	522	5	.	.	PUNCT
ftr-430	523	1	but	but	CCONJ
ftr-430	523	2	see	see	VERB
ftr-430	523	3	john	john	PROPN
ftr-430	523	4	w.	w.	PROPN
ftr-430	523	5	lee	lee	PROPN
ftr-430	523	6	,	,	PUNCT
ftr-430	523	7	a	a	DET
ftr-430	523	8	populist	populist	ADJ
ftr-430	523	9	political	political	ADJ
ftr-430	523	10	perspective	perspective	NOUN
ftr-430	523	11	of	of	ADP
ftr-430	523	12	the	the	DET
ftr-430	523	13	business	business	NOUN
ftr-430	523	14	tax	tax	NOUN
ftr-430	523	15	entities	entity	NOUN
ftr-430	523	16	universe	universe	VERB
ftr-430	523	17	:	:	PUNCT
ftr-430	523	18	“	"	PUNCT
ftr-430	523	19	hey	hey	INTJ
ftr-430	523	20	the	the	DET
ftr-430	523	21	stars	star	NOUN
ftr-430	523	22	might	might	AUX
ftr-430	523	23	lie	lie	VERB
ftr-430	523	24	but	but	CCONJ
ftr-430	523	25	the	the	DET
ftr-430	523	26	numbers	number	NOUN
ftr-430	523	27	never	never	ADV
ftr-430	523	28	do	do	VERB
ftr-430	523	29	,	,	PUNCT
ftr-430	523	30	”	"	PUNCT
ftr-430	523	31	78	78	NUM
ftr-430	523	32	tex	tex	PROPN
ftr-430	523	33	.	.	PROPN
ftr-430	523	34	l.	l.	PROPN
ftr-430	523	35	rev	rev	PROPN
ftr-430	523	36	.	.	PROPN
ftr-430	523	37	885	885	NUM
ftr-430	523	38	(	(	PUNCT
ftr-430	523	39	2000	2000	NUM
ftr-430	523	40	)	)	PUNCT
ftr-430	523	41	(	(	PUNCT
ftr-430	523	42	pointing	point	VERB
ftr-430	523	43	out	out	ADP
ftr-430	523	44	that	that	SCONJ
ftr-430	523	45	despite	despite	SCONJ
ftr-430	523	46	the	the	DET
ftr-430	523	47	conventional	conventional	ADJ
ftr-430	523	48	wisdom	wisdom	NOUN
ftr-430	523	49	that	that	SCONJ
ftr-430	523	50	the	the	DET
ftr-430	523	51	choice	choice	NOUN
ftr-430	523	52	of	of	ADP
ftr-430	523	53	entity	entity	NOUN
ftr-430	523	54	for	for	ADP
ftr-430	523	55	new	new	ADJ
ftr-430	523	56	,	,	PUNCT
ftr-430	523	57	closely	closely	ADV
ftr-430	523	58	held	hold	VERB
ftr-430	523	59	ventures	venture	NOUN
ftr-430	523	60	is	be	AUX
ftr-430	523	61	an	an	DET
ftr-430	523	62	llc	llc	NOUN
ftr-430	523	63	,	,	PUNCT
ftr-430	523	64	in	in	ADP
ftr-430	523	65	all	all	PRON
ftr-430	523	66	but	but	SCONJ
ftr-430	523	67	one	one	NUM
ftr-430	523	68	state	state	NOUN
ftr-430	523	69	,	,	PUNCT
ftr-430	523	70	new	new	ADJ
ftr-430	523	71	formations	formation	NOUN
ftr-430	523	72	of	of	ADP
ftr-430	523	73	corporations	corporation	NOUN
ftr-430	523	74	(	(	PUNCT
ftr-430	523	75	either	either	CCONJ
ftr-430	523	76	c	c	PROPN
ftr-430	523	77	corporations	corporation	NOUN
ftr-430	523	78	or	or	CCONJ
ftr-430	523	79	s	s	NOUN
ftr-430	523	80	corporations	corporation	NOUN
ftr-430	523	81	)	)	PUNCT
ftr-430	523	82	outnumbered	outnumber	VERB
ftr-430	523	83	new	new	ADJ
ftr-430	523	84	llc	llc	PROPN
ftr-430	523	85	formations	formation	NOUN
ftr-430	523	86	,	,	PUNCT
ftr-430	523	87	usually	usually	ADV
ftr-430	523	88	by	by	ADP
ftr-430	523	89	a	a	DET
ftr-430	523	90	2	2	NUM
ftr-430	523	91	-	-	PUNCT
ftr-430	523	92	to-1	to-1	ADP
ftr-430	523	93	or	or	CCONJ
ftr-430	523	94	greater	great	ADJ
ftr-430	523	95	margin	margin	NOUN
ftr-430	523	96	,	,	PUNCT
ftr-430	523	97	in	in	ADP
ftr-430	523	98	the	the	DET
ftr-430	523	99	1995	1995	NUM
ftr-430	523	100	-	-	SYM
ftr-430	523	101	1998	1998	NUM
ftr-430	523	102	period	period	NOUN
ftr-430	523	103	)	)	PUNCT
ftr-430	523	104	.	.	PUNCT
ftr-430	524	1	51	51	NUM
ftr-430	524	2	.	.	PUNCT
ftr-430	525	1	see	see	VERB
ftr-430	525	2	u.s	u.s	PROPN
ftr-430	525	3	.	.	PROPN
ftr-430	525	4	treas	treas	PROPN
ftr-430	525	5	.	.	PUNCT
ftr-430	526	1	dep’t	dep’t	PROPN
ftr-430	526	2	,	,	PUNCT
ftr-430	526	3	blueprints	blueprint	NOUN
ftr-430	526	4	,	,	PUNCT
ftr-430	526	5	supra	supra	PROPN
ftr-430	526	6	note	note	NOUN
ftr-430	526	7	1	1	NUM
ftr-430	526	8	,	,	PUNCT
ftr-430	526	9	at	at	ADP
ftr-430	526	10	4	4	NUM
ftr-430	526	11	-	-	SYM
ftr-430	526	12	5	5	NUM
ftr-430	526	13	;	;	PUNCT
ftr-430	526	14	u.s	u.s	PROPN
ftr-430	526	15	.	.	PROPN
ftr-430	526	16	treas	treas	PROPN
ftr-430	526	17	.	.	PUNCT
ftr-430	527	1	dept	dept	PROPN
ftr-430	527	2	.	.	PROPN
ftr-430	527	3	,	,	PUNCT
ftr-430	527	4	distributional	distributional	ADJ
ftr-430	527	5	analysis	analysis	NOUN
ftr-430	527	6	,	,	PUNCT
ftr-430	527	7	supra	supra	PROPN
ftr-430	527	8	note	note	PROPN
ftr-430	527	9	11	11	NUM
ftr-430	527	10	,	,	PUNCT
ftr-430	527	11	at	at	ADP
ftr-430	527	12	§	§	PROPN
ftr-430	527	13	6.4	6.4	NUM
ftr-430	527	14	;	;	PUNCT
ftr-430	527	15	u.s	u.s	PROPN
ftr-430	527	16	.	.	PROPN
ftr-430	527	17	treas	treas	PROPN
ftr-430	527	18	.	.	PUNCT
ftr-430	528	1	dep’t	dep’t	PROPN
ftr-430	528	2	,	,	PUNCT
ftr-430	528	3	integration	integration	NOUN
ftr-430	528	4	,	,	PUNCT
ftr-430	528	5	supra	supra	PROPN
ftr-430	528	6	note	note	NOUN
ftr-430	528	7	43	43	NUM
ftr-430	528	8	,	,	PUNCT
ftr-430	528	9	at	at	ADP
ftr-430	528	10	146	146	NUM
ftr-430	528	11	-	-	SYM
ftr-430	528	12	47	47	NUM
ftr-430	528	13	;	;	PUNCT
ftr-430	528	14	bradford	bradford	NOUN
ftr-430	528	15	,	,	PUNCT
ftr-430	528	16	supra	supra	PROPN
ftr-430	528	17	note	note	PROPN
ftr-430	528	18	1	1	NUM
ftr-430	528	19	,	,	PUNCT
ftr-430	528	20	at	at	ADP
ftr-430	528	21	136	136	NUM
ftr-430	528	22	-	-	SYM
ftr-430	528	23	39	39	NUM
ftr-430	528	24	;	;	PUNCT
ftr-430	528	25	slemrod	slemrod	NOUN
ftr-430	528	26	&	&	CCONJ
ftr-430	528	27	bakija	bakija	NOUN
ftr-430	528	28	,	,	PUNCT
ftr-430	528	29	supra	supra	ADJ
ftr-430	528	30	note	note	NOUN
ftr-430	528	31	1	1	NUM
ftr-430	528	32	,	,	PUNCT
ftr-430	528	33	at	at	ADP
ftr-430	528	34	66	66	NUM
ftr-430	528	35	-	-	SYM
ftr-430	528	36	67	67	NUM
ftr-430	528	37	;	;	PUNCT
ftr-430	529	1	william	william	PROPN
ftr-430	529	2	a.	a.	PROPN
ftr-430	529	3	klein	klein	PROPN
ftr-430	529	4	,	,	PUNCT
ftr-430	529	5	the	the	DET
ftr-430	529	6	incidence	incidence	NOUN
ftr-430	529	7	of	of	ADP
ftr-430	529	8	the	the	DET
ftr-430	529	9	corporation	corporation	NOUN
ftr-430	529	10	income	income	NOUN
ftr-430	529	11	tax	tax	NOUN
ftr-430	529	12	:	:	PUNCT
ftr-430	529	13	a	a	DET
ftr-430	529	14	lawyer	lawyer	NOUN
ftr-430	529	15	’s	’s	PART
ftr-430	529	16	view	view	NOUN
ftr-430	529	17	of	of	ADP
ftr-430	529	18	a	a	DET
ftr-430	529	19	problem	problem	NOUN
ftr-430	529	20	in	in	ADP
ftr-430	529	21	economics	economic	NOUN
ftr-430	529	22	,	,	PUNCT
ftr-430	529	23	1965	1965	NUM
ftr-430	529	24	wisc	wisc	PROPN
ftr-430	529	25	.	.	PUNCT
ftr-430	530	1	l.	l.	PROPN
ftr-430	530	2	rev	rev	PROPN
ftr-430	530	3	.	.	PROPN
ftr-430	531	1	576	576	NUM
ftr-430	531	2	;	;	PUNCT
ftr-430	531	3	pratt	pratt	PROPN
ftr-430	531	4	,	,	PUNCT
ftr-430	531	5	supra	supra	PROPN
ftr-430	531	6	note	note	PROPN
ftr-430	531	7	46	46	NUM
ftr-430	531	8	,	,	PUNCT
ftr-430	531	9	at	at	ADP
ftr-430	531	10	1108	1108	NUM
ftr-430	531	11	;	;	PUNCT
ftr-430	531	12	roin	roin	NOUN
ftr-430	531	13	,	,	PUNCT
ftr-430	531	14	supra	supra	PROPN
ftr-430	531	15	note	note	NOUN
ftr-430	531	16	10	10	NUM
ftr-430	531	17	,	,	PUNCT
ftr-430	531	18	at	at	ADP
ftr-430	531	19	57677	57677	NUM
ftr-430	531	20	.	.	PUNCT
ftr-430	532	1	52	52	NUM
ftr-430	532	2	.	.	PUNCT
ftr-430	533	1	see	see	VERB
ftr-430	533	2	kwall	kwall	PROPN
ftr-430	533	3	,	,	PUNCT
ftr-430	533	4	supra	supra	PROPN
ftr-430	533	5	note	note	PROPN
ftr-430	533	6	43	43	NUM
ftr-430	533	7	,	,	PUNCT
ftr-430	533	8	at	at	ADP
ftr-430	533	9	635	635	NUM
ftr-430	533	10	n.115	n.115	NOUN
ftr-430	533	11	.	.	PUNCT
ftr-430	534	1	completely	completely	ADV
ftr-430	534	2	defer	defer	VERB
ftr-430	534	3	taxation	taxation	NOUN
ftr-430	534	4	until	until	SCONJ
ftr-430	534	5	they	they	PRON
ftr-430	534	6	withdrew	withdraw	VERB
ftr-430	534	7	the	the	DET
ftr-430	534	8	corporations	corporation	NOUN
ftr-430	534	9	’s	’s	PART
ftr-430	534	10	earnings	earning	NOUN
ftr-430	534	11	(	(	PUNCT
ftr-430	534	12	or	or	CCONJ
ftr-430	534	13	sold	sell	VERB
ftr-430	534	14	their	their	PRON
ftr-430	534	15	shares	share	NOUN
ftr-430	534	16	)	)	PUNCT
ftr-430	534	17	,	,	PUNCT
ftr-430	534	18	thus	thus	ADV
ftr-430	534	19	achieving	achieve	VERB
ftr-430	534	20	a	a	DET
ftr-430	534	21	deferral	deferral	NOUN
ftr-430	534	22	of	of	ADP
ftr-430	534	23	u.s	u.s	PROPN
ftr-430	534	24	.	.	PROPN
ftr-430	534	25	tax	tax	NOUN
ftr-430	534	26	that	that	PRON
ftr-430	534	27	is	be	AUX
ftr-430	534	28	not	not	PART
ftr-430	534	29	available	available	ADJ
ftr-430	534	30	to	to	ADP
ftr-430	534	31	the	the	DET
ftr-430	534	32	owners	owner	NOUN
ftr-430	534	33	of	of	ADP
ftr-430	534	34	closely	closely	ADV
ftr-430	534	35	held	hold	VERB
ftr-430	534	36	businesses50	businesses50	NOUN
ftr-430	534	37	taxed	tax	VERB
ftr-430	534	38	under	under	ADP
ftr-430	534	39	the	the	DET
ftr-430	534	40	subchapter	subchapter	NOUN
ftr-430	534	41	k	k	PROPN
ftr-430	534	42	or	or	CCONJ
ftr-430	534	43	s	s	PROPN
ftr-430	534	44	passthrough	passthrough	NOUN
ftr-430	534	45	regimes	regime	NOUN
ftr-430	534	46	.	.	PUNCT
ftr-430	535	1	indeed	indeed	ADV
ftr-430	535	2	,	,	PUNCT
ftr-430	535	3	we	we	PRON
ftr-430	535	4	believe	believe	VERB
ftr-430	535	5	that	that	SCONJ
ftr-430	535	6	the	the	DET
ftr-430	535	7	anti	anti	ADJ
ftr-430	535	8	-	-	ADJ
ftr-430	535	9	deferral	deferral	ADJ
ftr-430	535	10	effect	effect	NOUN
ftr-430	535	11	of	of	ADP
ftr-430	535	12	the	the	DET
ftr-430	535	13	present	present	ADJ
ftr-430	535	14	u.s	u.s	PROPN
ftr-430	535	15	.	.	PROPN
ftr-430	535	16	corporate	corporate	ADJ
ftr-430	535	17	income	income	NOUN
ftr-430	535	18	tax	tax	NOUN
ftr-430	535	19	is	be	AUX
ftr-430	535	20	the	the	DET
ftr-430	535	21	only	only	ADJ
ftr-430	535	22	persuasive	persuasive	ADJ
ftr-430	535	23	reason	reason	NOUN
ftr-430	535	24	for	for	ADP
ftr-430	535	25	a	a	DET
ftr-430	535	26	large	large	ADJ
ftr-430	535	27	,	,	PUNCT
ftr-430	535	28	unintegrated	unintegrated	ADJ
ftr-430	535	29	levy	levy	NOUN
ftr-430	535	30	on	on	ADP
ftr-430	535	31	corporate	corporate	ADJ
ftr-430	535	32	earnings	earning	NOUN
ftr-430	535	33	.	.	PUNCT
ftr-430	536	1	b.	b.	PROPN
ftr-430	536	2	the	the	DET
ftr-430	536	3	overbreadth	overbreadth	NOUN
ftr-430	536	4	of	of	ADP
ftr-430	536	5	the	the	DET
ftr-430	536	6	corporate	corporate	ADJ
ftr-430	536	7	income	income	NOUN
ftr-430	536	8	tax	tax	NOUN
ftr-430	536	9	the	the	DET
ftr-430	536	10	corporate	corporate	ADJ
ftr-430	536	11	-	-	PUNCT
ftr-430	536	12	level	level	NOUN
ftr-430	536	13	income	income	NOUN
ftr-430	536	14	tax	tax	NOUN
ftr-430	536	15	,	,	PUNCT
ftr-430	536	16	however	however	ADV
ftr-430	536	17	,	,	PUNCT
ftr-430	536	18	is	be	AUX
ftr-430	536	19	indeed	indeed	ADV
ftr-430	536	20	a	a	DET
ftr-430	536	21	crude	crude	ADJ
ftr-430	536	22	anti	anti	ADJ
ftr-430	536	23	-	-	ADJ
ftr-430	536	24	deferral	deferral	ADJ
ftr-430	536	25	instrument	instrument	NOUN
ftr-430	536	26	for	for	ADP
ftr-430	536	27	three	three	NUM
ftr-430	536	28	reasons	reason	NOUN
ftr-430	536	29	.	.	PUNCT
ftr-430	537	1	first	first	ADV
ftr-430	537	2	,	,	PUNCT
ftr-430	537	3	its	its	PRON
ftr-430	537	4	rates	rate	NOUN
ftr-430	537	5	(	(	PUNCT
ftr-430	537	6	15	15	NUM
ftr-430	537	7	%	%	NOUN
ftr-430	537	8	to	to	PART
ftr-430	537	9	35	35	NUM
ftr-430	537	10	%	%	NOUN
ftr-430	537	11	)	)	PUNCT
ftr-430	537	12	bear	bear	VERB
ftr-430	537	13	no	no	DET
ftr-430	537	14	direct	direct	ADJ
ftr-430	537	15	relationship	relationship	NOUN
ftr-430	537	16	to	to	ADP
ftr-430	537	17	the	the	DET
ftr-430	537	18	length	length	NOUN
ftr-430	537	19	of	of	ADP
ftr-430	537	20	time	time	NOUN
ftr-430	537	21	that	that	PRON
ftr-430	537	22	shareholder	shareholder	NOUN
ftr-430	537	23	-	-	PUNCT
ftr-430	537	24	level	level	NOUN
ftr-430	537	25	tax	tax	NOUN
ftr-430	537	26	is	be	AUX
ftr-430	537	27	deferred	defer	VERB
ftr-430	537	28	.	.	PUNCT
ftr-430	538	1	thus	thus	ADV
ftr-430	538	2	,	,	PUNCT
ftr-430	538	3	the	the	DET
ftr-430	538	4	corporate	corporate	ADJ
ftr-430	538	5	-	-	PUNCT
ftr-430	538	6	level	level	NOUN
ftr-430	538	7	tax	tax	NOUN
ftr-430	538	8	is	be	AUX
ftr-430	538	9	usually	usually	ADV
ftr-430	538	10	either	either	CCONJ
ftr-430	538	11	greater	great	ADJ
ftr-430	538	12	than	than	ADP
ftr-430	538	13	,	,	PUNCT
ftr-430	538	14	or	or	CCONJ
ftr-430	538	15	less	less	ADJ
ftr-430	538	16	than	than	ADP
ftr-430	538	17	,	,	PUNCT
ftr-430	538	18	the	the	DET
ftr-430	538	19	amount	amount	NOUN
ftr-430	538	20	necessary	necessary	ADJ
ftr-430	538	21	to	to	PART
ftr-430	538	22	offset	offset	VERB
ftr-430	538	23	the	the	DET
ftr-430	538	24	economic	economic	ADJ
ftr-430	538	25	benefit	benefit	NOUN
ftr-430	538	26	gained	gain	VERB
ftr-430	538	27	from	from	ADP
ftr-430	538	28	deferring	defer	VERB
ftr-430	538	29	the	the	DET
ftr-430	538	30	shareholderlevel	shareholderlevel	NOUN
ftr-430	538	31	tax	tax	NOUN
ftr-430	538	32	.	.	PUNCT
ftr-430	539	1	second	second	ADJ
ftr-430	539	2	,	,	PUNCT
ftr-430	539	3	the	the	DET
ftr-430	539	4	corporate	corporate	ADJ
ftr-430	539	5	-	-	PUNCT
ftr-430	539	6	level	level	NOUN
ftr-430	539	7	tax	tax	NOUN
ftr-430	539	8	in	in	ADP
ftr-430	539	9	the	the	DET
ftr-430	539	10	preceding	precede	VERB
ftr-430	539	11	example	example	NOUN
ftr-430	539	12	may	may	AUX
ftr-430	539	13	be	be	AUX
ftr-430	539	14	partially	partially	ADV
ftr-430	539	15	shifted	shift	VERB
ftr-430	539	16	to	to	ADP
ftr-430	539	17	investors	investor	NOUN
ftr-430	539	18	in	in	ADP
ftr-430	539	19	the	the	DET
ftr-430	539	20	noncorporate	noncorporate	ADJ
ftr-430	539	21	sector	sector	NOUN
ftr-430	539	22	and	and	CCONJ
ftr-430	539	23	to	to	ADP
ftr-430	539	24	usco	usco	PROPN
ftr-430	539	25	’s	’s	PART
ftr-430	539	26	customers	customer	NOUN
ftr-430	539	27	and	and	CCONJ
ftr-430	539	28	suppliers	supplier	NOUN
ftr-430	539	29	of	of	ADP
ftr-430	539	30	materials	material	NOUN
ftr-430	539	31	and	and	CCONJ
ftr-430	539	32	labor,51	labor,51	NOUN
ftr-430	539	33	none	none	NOUN
ftr-430	539	34	of	of	ADP
ftr-430	539	35	whom	whom	PRON
ftr-430	539	36	are	be	AUX
ftr-430	539	37	engaged	engage	VERB
ftr-430	539	38	in	in	ADP
ftr-430	539	39	deferring	defer	VERB
ftr-430	539	40	shareholder	shareholder	NOUN
ftr-430	539	41	-	-	PUNCT
ftr-430	539	42	level	level	NOUN
ftr-430	539	43	tax	tax	NOUN
ftr-430	539	44	on	on	ADP
ftr-430	539	45	shares	share	NOUN
ftr-430	539	46	of	of	ADP
ftr-430	539	47	usco	usco	PROPN
ftr-430	539	48	’s	’s	PART
ftr-430	539	49	income.52	income.52	PROPN
ftr-430	539	50	finally	finally	ADV
ftr-430	539	51	,	,	PUNCT
ftr-430	539	52	usco	usco	PROPN
ftr-430	539	53	may	may	AUX
ftr-430	539	54	satisfy	satisfy	VERB
ftr-430	539	55	the	the	DET
ftr-430	539	56	80	80	NUM
ftr-430	539	57	%	%	NOUN
ftr-430	539	58	active	active	ADJ
ftr-430	539	59	foreign	foreign	ADJ
ftr-430	539	60	business	business	NOUN
ftr-430	539	61	requirement	requirement	NOUN
ftr-430	539	62	of	of	ADP
ftr-430	539	63	sections	section	NOUN
ftr-430	539	64	871(i)(2)(b	871(i)(2)(b	NUM
ftr-430	539	65	)	)	PUNCT
ftr-430	539	66	and	and	CCONJ
ftr-430	539	67	881(d	881(d	NUM
ftr-430	539	68	)	)	PUNCT
ftr-430	539	69	322	322	NUM
ftr-430	539	70	florida	florida	PROPN
ftr-430	539	71	tax	tax	NOUN
ftr-430	539	72	review	review	NOUN
ftr-430	540	1	[	[	X
ftr-430	540	2	vol	vol	NOUN
ftr-430	540	3	.	.	PUNCT
ftr-430	540	4	5:4	5:4	NUM
ftr-430	540	5	53	53	NUM
ftr-430	540	6	.	.	PUNCT
ftr-430	541	1	see	see	VERB
ftr-430	541	2	irc	irc	PROPN
ftr-430	541	3	§	§	PROPN
ftr-430	541	4	§	§	PROPN
ftr-430	541	5	861(c	861(c	PROPN
ftr-430	541	6	)	)	PUNCT
ftr-430	541	7	,	,	PUNCT
ftr-430	541	8	871(i	871(i	PROPN
ftr-430	541	9	)	)	PUNCT
ftr-430	541	10	,	,	PUNCT
ftr-430	541	11	881(d	881(d	NUM
ftr-430	541	12	)	)	PUNCT
ftr-430	541	13	.	.	PUNCT
ftr-430	542	1	54	54	NUM
ftr-430	542	2	.	.	PUNCT
ftr-430	542	3	see	see	VERB
ftr-430	542	4	irc	irc	PROPN
ftr-430	542	5	§	§	PROPN
ftr-430	542	6	§	§	PROPN
ftr-430	542	7	871	871	NUM
ftr-430	542	8	,	,	PUNCT
ftr-430	542	9	881	881	NUM
ftr-430	542	10	;	;	PUNCT
ftr-430	542	11	regs	reg	NOUN
ftr-430	542	12	.	.	PUNCT
ftr-430	543	1	§	§	PROPN
ftr-430	543	2	1.1441	1.1441	NUM
ftr-430	543	3	-	-	PUNCT
ftr-430	543	4	5(b)(2	5(b)(2	NUM
ftr-430	543	5	)	)	PUNCT
ftr-430	543	6	(	(	PUNCT
ftr-430	543	7	i	i	NOUN
ftr-430	543	8	)	)	PUNCT
ftr-430	543	9	;	;	PUNCT
ftr-430	543	10	rev	rev	PROPN
ftr-430	543	11	.	.	PROPN
ftr-430	543	12	proc	proc	PROPN
ftr-430	543	13	.	.	PUNCT
ftr-430	544	1	89	89	NUM
ftr-430	544	2	-	-	SYM
ftr-430	544	3	31	31	NUM
ftr-430	544	4	,	,	PUNCT
ftr-430	544	5	1989	1989	NUM
ftr-430	544	6	-	-	SYM
ftr-430	544	7	1	1	NUM
ftr-430	544	8	c.b	c.b	PROPN
ftr-430	544	9	.	.	PROPN
ftr-430	544	10	895	895	NUM
ftr-430	544	11	.	.	PUNCT
ftr-430	544	12	55	55	NUM
ftr-430	544	13	.	.	PUNCT
ftr-430	545	1	see	see	VERB
ftr-430	545	2	also	also	ADV
ftr-430	545	3	u.s	u.s	PROPN
ftr-430	545	4	.	.	PROPN
ftr-430	545	5	treas	treas	PROPN
ftr-430	545	6	.	.	PUNCT
ftr-430	546	1	dep’t	dep’t	NOUN
ftr-430	546	2	,	,	PUNCT
ftr-430	546	3	deferral	deferral	ADJ
ftr-430	546	4	,	,	PUNCT
ftr-430	546	5	supra	supra	ADJ
ftr-430	546	6	note	note	NOUN
ftr-430	546	7	7	7	NUM
ftr-430	546	8	,	,	PUNCT
ftr-430	546	9	at	at	ADP
ftr-430	546	10	35	35	NUM
ftr-430	546	11	;	;	PUNCT
ftr-430	546	12	avi	avi	NOUN
ftr-430	546	13	-	-	PUNCT
ftr-430	546	14	yonah	yonah	ADJ
ftr-430	546	15	,	,	PUNCT
ftr-430	546	16	supra	supra	ADJ
ftr-430	546	17	note	note	NOUN
ftr-430	546	18	10	10	NUM
ftr-430	546	19	,	,	PUNCT
ftr-430	546	20	at	at	ADP
ftr-430	546	21	1609	1609	NUM
ftr-430	546	22	.	.	PUNCT
ftr-430	547	1	56	56	NUM
ftr-430	547	2	.	.	X
ftr-430	548	1	for	for	ADP
ftr-430	548	2	a	a	DET
ftr-430	548	3	description	description	NOUN
ftr-430	548	4	of	of	ADP
ftr-430	548	5	such	such	DET
ftr-430	548	6	an	an	DET
ftr-430	548	7	integration	integration	NOUN
ftr-430	548	8	regime	regime	NOUN
ftr-430	548	9	,	,	PUNCT
ftr-430	548	10	see	see	VERB
ftr-430	548	11	u.s	u.s	PROPN
ftr-430	548	12	.	.	PROPN
ftr-430	548	13	treas	treas	PROPN
ftr-430	548	14	.	.	PUNCT
ftr-430	549	1	dep’t	dep’t	PROPN
ftr-430	549	2	,	,	PUNCT
ftr-430	549	3	blueprints	blueprint	NOUN
ftr-430	549	4	,	,	PUNCT
ftr-430	549	5	supra	supra	PROPN
ftr-430	549	6	note	note	NOUN
ftr-430	549	7	1	1	NUM
ftr-430	549	8	,	,	PUNCT
ftr-430	549	9	at	at	ADP
ftr-430	549	10	69	69	NUM
ftr-430	549	11	-	-	SYM
ftr-430	549	12	73	73	NUM
ftr-430	549	13	,	,	PUNCT
ftr-430	549	14	98	98	NUM
ftr-430	549	15	-	-	SYM
ftr-430	549	16	100	100	NUM
ftr-430	549	17	.	.	PUNCT
ftr-430	550	1	so	so	SCONJ
ftr-430	550	2	that	that	SCONJ
ftr-430	550	3	the	the	DET
ftr-430	550	4	part	part	NOUN
ftr-430	550	5	of	of	ADP
ftr-430	550	6	the	the	DET
ftr-430	550	7	dividends	dividend	NOUN
ftr-430	550	8	received	receive	VERB
ftr-430	550	9	by	by	ADP
ftr-430	550	10	usco	usco	PROPN
ftr-430	550	11	’s	’s	PART
ftr-430	550	12	foreign	foreign	ADJ
ftr-430	550	13	shareholders	shareholder	NOUN
ftr-430	550	14	that	that	PRON
ftr-430	550	15	is	be	AUX
ftr-430	550	16	proportionate	proportionate	ADJ
ftr-430	550	17	to	to	ADP
ftr-430	550	18	the	the	DET
ftr-430	550	19	corporation	corporation	NOUN
ftr-430	550	20	’s	’s	PART
ftr-430	550	21	foreign	foreign	ADJ
ftr-430	550	22	-	-	PUNCT
ftr-430	550	23	source	source	NOUN
ftr-430	550	24	gross	gross	ADJ
ftr-430	550	25	income	income	NOUN
ftr-430	550	26	would	would	AUX
ftr-430	550	27	be	be	AUX
ftr-430	550	28	exempt	exempt	ADJ
ftr-430	550	29	from	from	ADP
ftr-430	550	30	u.s	u.s	PROPN
ftr-430	550	31	.	.	PROPN
ftr-430	550	32	tax.53	tax.53	NOUN
ftr-430	550	33	to	to	ADP
ftr-430	550	34	that	that	DET
ftr-430	550	35	extent	extent	NOUN
ftr-430	550	36	,	,	PUNCT
ftr-430	550	37	the	the	DET
ftr-430	550	38	foreign	foreign	ADJ
ftr-430	550	39	shareholders	shareholder	NOUN
ftr-430	550	40	are	be	AUX
ftr-430	550	41	not	not	PART
ftr-430	550	42	engaging	engage	VERB
ftr-430	550	43	in	in	ADP
ftr-430	550	44	deferral	deferral	NOUN
ftr-430	550	45	of	of	ADP
ftr-430	550	46	investor	investor	NOUN
ftr-430	550	47	-	-	PUNCT
ftr-430	550	48	level	level	NOUN
ftr-430	550	49	tax	tax	NOUN
ftr-430	550	50	with	with	ADP
ftr-430	550	51	respect	respect	NOUN
ftr-430	550	52	to	to	ADP
ftr-430	550	53	usco	usco	PROPN
ftr-430	550	54	’s	’s	PART
ftr-430	550	55	income	income	NOUN
ftr-430	550	56	and	and	CCONJ
ftr-430	550	57	they	they	PRON
ftr-430	550	58	are	be	AUX
ftr-430	550	59	not	not	PART
ftr-430	550	60	proper	proper	ADJ
ftr-430	550	61	targets	target	NOUN
ftr-430	550	62	of	of	ADP
ftr-430	550	63	the	the	DET
ftr-430	550	64	corporate	corporate	ADJ
ftr-430	550	65	-	-	PUNCT
ftr-430	550	66	level	level	NOUN
ftr-430	550	67	anti	anti	ADJ
ftr-430	550	68	-	-	ADJ
ftr-430	550	69	deferral	deferral	ADJ
ftr-430	550	70	regime	regime	NOUN
ftr-430	550	71	.	.	PUNCT
ftr-430	551	1	moreover	moreover	ADV
ftr-430	551	2	,	,	PUNCT
ftr-430	551	3	a	a	DET
ftr-430	551	4	passthrough	passthrough	NOUN
ftr-430	551	5	tax	tax	NOUN
ftr-430	551	6	regime	regime	NOUN
ftr-430	551	7	modeled	model	VERB
ftr-430	551	8	on	on	ADP
ftr-430	551	9	subchapter	subchapter	NOUN
ftr-430	551	10	k	k	PROPN
ftr-430	551	11	would	would	AUX
ftr-430	551	12	relieve	relieve	VERB
ftr-430	551	13	the	the	DET
ftr-430	551	14	foreign	foreign	ADJ
ftr-430	551	15	shareholders	shareholder	NOUN
ftr-430	551	16	from	from	ADP
ftr-430	551	17	paying	pay	VERB
ftr-430	551	18	tax	tax	NOUN
ftr-430	551	19	on	on	ADP
ftr-430	551	20	the	the	DET
ftr-430	551	21	$	$	SYM
ftr-430	551	22	5	5	NUM
ftr-430	551	23	million	million	NUM
ftr-430	551	24	of	of	ADP
ftr-430	551	25	usco	usco	PROPN
ftr-430	551	26	’s	’s	PART
ftr-430	551	27	foreign	foreign	ADJ
ftr-430	551	28	-	-	PUNCT
ftr-430	551	29	source	source	NOUN
ftr-430	551	30	net	net	ADJ
ftr-430	551	31	income	income	NOUN
ftr-430	551	32	that	that	PRON
ftr-430	551	33	is	be	AUX
ftr-430	551	34	a	a	DET
ftr-430	551	35	ttr	ttr	NOUN
ftr-430	551	36	ibutable	ibutable	ADJ
ftr-430	551	37	to	to	ADP
ftr-430	551	38	them.54	them.54	PROPN
ftr-430	551	39	therefore	therefore	ADV
ftr-430	551	40	,	,	PUNCT
ftr-430	551	41	it	it	PRON
ftr-430	551	42	is	be	AUX
ftr-430	551	43	inappropriate	inappropriate	ADJ
ftr-430	551	44	to	to	PART
ftr-430	551	45	apply	apply	VERB
ftr-430	551	46	a	a	DET
ftr-430	551	47	corporate	corporate	ADJ
ftr-430	551	48	-	-	PUNCT
ftr-430	551	49	level	level	NOUN
ftr-430	551	50	anti	anti	ADJ
ftr-430	551	51	-	-	ADJ
ftr-430	551	52	deferral	deferral	ADJ
ftr-430	551	53	tax	tax	NOUN
ftr-430	551	54	to	to	ADP
ftr-430	551	55	that	that	DET
ftr-430	551	56	income	income	NOUN
ftr-430	551	57	even	even	ADV
ftr-430	551	58	if	if	SCONJ
ftr-430	551	59	usco	usco	PROPN
ftr-430	551	60	does	do	AUX
ftr-430	551	61	not	not	PART
ftr-430	551	62	satisfy	satisfy	VERB
ftr-430	551	63	the	the	DET
ftr-430	551	64	80	80	NUM
ftr-430	551	65	%	%	NOUN
ftr-430	551	66	foreign	foreign	ADJ
ftr-430	551	67	business	business	NOUN
ftr-430	551	68	requirement	requirement	NOUN
ftr-430	551	69	.	.	PUNCT
ftr-430	552	1	nevertheless	nevertheless	ADV
ftr-430	552	2	,	,	PUNCT
ftr-430	552	3	under	under	ADP
ftr-430	552	4	current	current	ADJ
ftr-430	552	5	law	law	NOUN
ftr-430	552	6	the	the	DET
ftr-430	552	7	foreign	foreign	ADJ
ftr-430	552	8	shareholders	shareholder	NOUN
ftr-430	552	9	’	’	PART
ftr-430	552	10	entire	entire	ADJ
ftr-430	552	11	portion	portion	NOUN
ftr-430	552	12	of	of	ADP
ftr-430	552	13	usco	usco	PROPN
ftr-430	552	14	’s	’s	PART
ftr-430	552	15	income	income	NOUN
ftr-430	552	16	bears	bear	VERB
ftr-430	552	17	u.s	u.s	PROPN
ftr-430	552	18	.	.	PROPN
ftr-430	552	19	corporate	corporate	ADJ
ftr-430	552	20	-	-	PUNCT
ftr-430	552	21	level	level	NOUN
ftr-430	552	22	tax	tax	NOUN
ftr-430	552	23	to	to	ADP
ftr-430	552	24	the	the	DET
ftr-430	552	25	extent	extent	NOUN
ftr-430	552	26	that	that	SCONJ
ftr-430	552	27	the	the	DET
ftr-430	552	28	tax	tax	NOUN
ftr-430	552	29	burden	burden	NOUN
ftr-430	552	30	is	be	AUX
ftr-430	552	31	not	not	PART
ftr-430	552	32	shifted	shift	VERB
ftr-430	552	33	to	to	ADP
ftr-430	552	34	others	other	NOUN
ftr-430	552	35	.	.	PUNCT
ftr-430	553	1	we	we	PRON
ftr-430	553	2	should	should	AUX
ftr-430	553	3	note	note	VERB
ftr-430	553	4	,	,	PUNCT
ftr-430	553	5	however	however	ADV
ftr-430	553	6	,	,	PUNCT
ftr-430	553	7	that	that	SCONJ
ftr-430	553	8	the	the	DET
ftr-430	553	9	first	first	ADJ
ftr-430	553	10	two	two	NUM
ftr-430	553	11	of	of	ADP
ftr-430	553	12	these	these	DET
ftr-430	553	13	cr	cr	PROPN
ftr-430	553	14	iticisms	iticism	NOUN
ftr-430	553	15	(	(	PUNCT
ftr-430	553	16	the	the	DET
ftr-430	553	17	lack	lack	NOUN
ftr-430	553	18	of	of	ADP
ftr-430	553	19	relationship	relationship	NOUN
ftr-430	553	20	between	between	ADP
ftr-430	553	21	the	the	DET
ftr-430	553	22	corporate	corporate	ADJ
ftr-430	553	23	-	-	PUNCT
ftr-430	553	24	level	level	NOUN
ftr-430	553	25	tax	tax	NOUN
ftr-430	553	26	rates	rate	NOUN
ftr-430	553	27	and	and	CCONJ
ftr-430	553	28	the	the	DET
ftr-430	553	29	deferral	deferral	ADJ
ftr-430	553	30	period	period	NOUN
ftr-430	553	31	and	and	CCONJ
ftr-430	553	32	the	the	DET
ftr-430	553	33	partial	partial	ADJ
ftr-430	553	34	shifting	shifting	NOUN
ftr-430	553	35	of	of	ADP
ftr-430	553	36	the	the	DET
ftr-430	553	37	corporate	corporate	ADJ
ftr-430	553	38	-	-	PUNCT
ftr-430	553	39	level	level	NOUN
ftr-430	553	40	tax	tax	NOUN
ftr-430	553	41	)	)	PUNCT
ftr-430	553	42	apply	apply	VERB
ftr-430	553	43	even	even	ADV
ftr-430	553	44	if	if	SCONJ
ftr-430	553	45	a	a	DET
ftr-430	553	46	c	c	PROPN
ftr-430	553	47	corporation	corporation	NOUN
ftr-430	553	48	’s	’s	PART
ftr-430	553	49	income	income	NOUN
ftr-430	553	50	is	be	AUX
ftr-430	553	51	entirely	entirely	ADV
ftr-430	553	52	from	from	ADP
ftr-430	553	53	u.s	u.s	PROPN
ftr-430	553	54	.	.	PROPN
ftr-430	553	55	sources	source	NOUN
ftr-430	553	56	.	.	PUNCT
ftr-430	554	1	only	only	ADV
ftr-430	554	2	the	the	DET
ftr-430	554	3	third	third	ADJ
ftr-430	554	4	criticism	criticism	NOUN
ftr-430	554	5	(	(	PUNCT
ftr-430	554	6	that	that	SCONJ
ftr-430	554	7	the	the	DET
ftr-430	554	8	corporatelevel	corporatelevel	ADJ
ftr-430	554	9	tax	tax	NOUN
ftr-430	554	10	reaches	reach	VERB
ftr-430	554	11	foreign	foreign	ADJ
ftr-430	554	12	stockholders	stockholder	NOUN
ftr-430	554	13	’	'	PUNCT
ftr-430	554	14	shares	share	NOUN
ftr-430	554	15	of	of	ADP
ftr-430	554	16	foreign	foreign	ADJ
ftr-430	554	17	-	-	PUNCT
ftr-430	554	18	source	source	NOUN
ftr-430	554	19	corporate	corporate	ADJ
ftr-430	554	20	income	income	NOUN
ftr-430	554	21	)	)	PUNCT
ftr-430	554	22	is	be	AUX
ftr-430	554	23	directly	directly	ADV
ftr-430	554	24	relevant	relevant	ADJ
ftr-430	554	25	to	to	ADP
ftr-430	554	26	the	the	DET
ftr-430	554	27	issue	issue	NOUN
ftr-430	554	28	of	of	ADP
ftr-430	554	29	whether	whether	SCONJ
ftr-430	554	30	a	a	DET
ftr-430	554	31	u.s	u.s	PROPN
ftr-430	554	32	.	.	PROPN
ftr-430	554	33	corporation	corporation	PROPN
ftr-430	554	34	’s	’s	PART
ftr-430	554	35	foreignsource	foreignsource	NOUN
ftr-430	554	36	income	income	NOUN
ftr-430	554	37	is	be	AUX
ftr-430	554	38	properly	properly	ADV
ftr-430	554	39	subject	subject	ADJ
ftr-430	554	40	to	to	ADP
ftr-430	554	41	the	the	DET
ftr-430	554	42	corporate	corporate	ADJ
ftr-430	554	43	-	-	PUNCT
ftr-430	554	44	level	level	NOUN
ftr-430	554	45	tax	tax	NOUN
ftr-430	554	46	.	.	PUNCT
ftr-430	555	1	moreover	moreover	ADV
ftr-430	555	2	,	,	PUNCT
ftr-430	555	3	the	the	DET
ftr-430	555	4	cure	cure	NOUN
ftr-430	555	5	for	for	ADP
ftr-430	555	6	this	this	DET
ftr-430	555	7	third	third	ADJ
ftr-430	555	8	criticism	criticism	NOUN
ftr-430	555	9	(	(	PUNCT
ftr-430	555	10	as	as	ADV
ftr-430	555	11	well	well	ADV
ftr-430	555	12	as	as	ADP
ftr-430	555	13	the	the	DET
ftr-430	555	14	first	first	ADJ
ftr-430	555	15	two	two	NUM
ftr-430	555	16	)	)	PUNCT
ftr-430	555	17	lies	lie	VERB
ftr-430	555	18	in	in	ADP
ftr-430	555	19	the	the	DET
ftr-430	555	20	united	united	PROPN
ftr-430	555	21	states	states	PROPN
ftr-430	555	22	adopting	adopt	VERB
ftr-430	555	23	a	a	DET
ftr-430	555	24	responsive	responsive	ADJ
ftr-430	555	25	integration	integration	NOUN
ftr-430	555	26	system	system	NOUN
ftr-430	555	27	.	.	PUNCT
ftr-430	556	1	thus	thus	ADV
ftr-430	556	2	,	,	PUNCT
ftr-430	556	3	the	the	DET
ftr-430	556	4	imprecision	imprecision	NOUN
ftr-430	556	5	of	of	ADP
ftr-430	556	6	the	the	DET
ftr-430	556	7	corporate	corporate	ADJ
ftr-430	556	8	-	-	PUNCT
ftr-430	556	9	level	level	NOUN
ftr-430	556	10	tax	tax	NOUN
ftr-430	556	11	does	do	AUX
ftr-430	556	12	not	not	PART
ftr-430	556	13	present	present	VERB
ftr-430	556	14	a	a	DET
ftr-430	556	15	case	case	NOUN
ftr-430	556	16	for	for	ADP
ftr-430	556	17	exempting	exempt	VERB
ftr-430	556	18	the	the	DET
ftr-430	556	19	foreign	foreign	ADJ
ftr-430	556	20	-	-	PUNCT
ftr-430	556	21	source	source	NOUN
ftr-430	556	22	income	income	NOUN
ftr-430	556	23	of	of	ADP
ftr-430	556	24	u.s	u.s	PROPN
ftr-430	556	25	.	.	PROPN
ftr-430	556	26	c	c	PROPN
ftr-430	556	27	corporations.55	corporations.55	NOUN
ftr-430	556	28	instead	instead	ADV
ftr-430	556	29	it	it	PRON
ftr-430	556	30	presents	present	VERB
ftr-430	556	31	a	a	DET
ftr-430	556	32	case	case	NOUN
ftr-430	556	33	for	for	ADP
ftr-430	556	34	a	a	DET
ftr-430	556	35	corporate	corporate	ADJ
ftr-430	556	36	integration	integration	NOUN
ftr-430	556	37	regime	regime	NOUN
ftr-430	556	38	that	that	PRON
ftr-430	556	39	would	would	AUX
ftr-430	556	40	(	(	PUNCT
ftr-430	556	41	1	1	X
ftr-430	556	42	)	)	PUNCT
ftr-430	556	43	relieve	relieve	VERB
ftr-430	556	44	foreign	foreign	ADJ
ftr-430	556	45	shareholders	shareholder	NOUN
ftr-430	556	46	of	of	ADP
ftr-430	556	47	u.s	u.s	PROPN
ftr-430	556	48	.	.	PROPN
ftr-430	556	49	tax	tax	NOUN
ftr-430	556	50	on	on	ADP
ftr-430	556	51	their	their	PRON
ftr-430	556	52	portion	portion	NOUN
ftr-430	556	53	of	of	ADP
ftr-430	556	54	corporate	corporate	ADJ
ftr-430	556	55	foreign	foreign	ADJ
ftr-430	556	56	-	-	PUNCT
ftr-430	556	57	source	source	NOUN
ftr-430	556	58	income	income	NOUN
ftr-430	556	59	,	,	PUNCT
ftr-430	556	60	but	but	CCONJ
ftr-430	556	61	(	(	PUNCT
ftr-430	556	62	2	2	X
ftr-430	556	63	)	)	PUNCT
ftr-430	556	64	also	also	ADV
ftr-430	556	65	uphold	uphold	VERB
ftr-430	556	66	the	the	DET
ftr-430	556	67	ability	ability	NOUN
ftr-430	556	68	-	-	PUNCT
ftr-430	556	69	to	to	ADP
ftr-430	556	70	-	-	PUNCT
ftr-430	556	71	pay	pay	VERB
ftr-430	556	72	principle	principle	NOUN
ftr-430	556	73	by	by	ADP
ftr-430	556	74	imposing	impose	VERB
ftr-430	556	75	current	current	ADJ
ftr-430	556	76	u.s	u.s	PROPN
ftr-430	556	77	.	.	PROPN
ftr-430	556	78	tax	tax	NOUN
ftr-430	556	79	on	on	ADP
ftr-430	556	80	all	all	DET
ftr-430	556	81	corporate	corporate	ADJ
ftr-430	556	82	income	income	NOUN
ftr-430	556	83	(	(	PUNCT
ftr-430	556	84	foreign	foreign	ADJ
ftr-430	556	85	-	-	PUNCT
ftr-430	556	86	source	source	NOUN
ftr-430	556	87	as	as	ADV
ftr-430	556	88	well	well	ADV
ftr-430	556	89	as	as	ADP
ftr-430	556	90	u.s.-source	u.s.-source	NOUN
ftr-430	556	91	)	)	PUNCT
ftr-430	556	92	attributable	attributable	ADJ
ftr-430	556	93	to	to	ADP
ftr-430	556	94	u.s	u.s	PROPN
ftr-430	556	95	.	.	PROPN
ftr-430	556	96	resident	resident	PROPN
ftr-430	556	97	shareholders.56	shareholders.56	PROPN
ftr-430	556	98	c.	c.	PROPN
ftr-430	556	99	searching	search	VERB
ftr-430	556	100	for	for	ADP
ftr-430	556	101	the	the	DET
ftr-430	556	102	lesser	less	ADJ
ftr-430	556	103	evil	evil	NOUN
ftr-430	556	104	unfortunately	unfortunately	ADV
ftr-430	556	105	,	,	PUNCT
ftr-430	556	106	the	the	DET
ftr-430	556	107	united	united	PROPN
ftr-430	556	108	states	states	PROPN
ftr-430	556	109	has	have	AUX
ftr-430	556	110	not	not	PART
ftr-430	556	111	adopted	adopt	VERB
ftr-430	556	112	the	the	DET
ftr-430	556	113	necessary	necessary	ADJ
ftr-430	556	114	integration	integration	NOUN
ftr-430	556	115	scheme	scheme	NOUN
ftr-430	556	116	and	and	CCONJ
ftr-430	556	117	is	be	AUX
ftr-430	556	118	unlikely	unlikely	ADJ
ftr-430	556	119	to	to	PART
ftr-430	556	120	do	do	VERB
ftr-430	556	121	so	so	ADV
ftr-430	556	122	in	in	ADP
ftr-430	556	123	the	the	DET
ftr-430	556	124	near	near	ADJ
ftr-430	556	125	future	future	NOUN
ftr-430	556	126	.	.	PUNCT
ftr-430	557	1	thus	thus	ADV
ftr-430	557	2	,	,	PUNCT
ftr-430	557	3	the	the	DET
ftr-430	557	4	federal	federal	ADJ
ftr-430	557	5	income	income	NOUN
ftr-430	557	6	tax	tax	NOUN
ftr-430	557	7	system	system	NOUN
ftr-430	557	8	continues	continue	VERB
ftr-430	557	9	to	to	PART
ftr-430	557	10	require	require	VERB
ftr-430	557	11	a	a	DET
ftr-430	557	12	corporate	corporate	ADJ
ftr-430	557	13	-	-	PUNCT
ftr-430	557	14	level	level	NOUN
ftr-430	557	15	tax	tax	NOUN
ftr-430	557	16	that	that	PRON
ftr-430	557	17	functions	function	NOUN
ftr-430	557	18	as	as	ADP
ftr-430	557	19	a	a	DET
ftr-430	557	20	second	second	ADV
ftr-430	557	21	-	-	PUNCT
ftr-430	557	22	best	good	ADJ
ftr-430	557	23	anti	anti	ADJ
ftr-430	557	24	-	-	ADJ
ftr-430	557	25	deferral	deferral	ADJ
ftr-430	557	26	device	device	NOUN
ftr-430	557	27	.	.	PUNCT
ftr-430	558	1	this	this	PRON
ftr-430	558	2	means	mean	VERB
ftr-430	558	3	that	that	SCONJ
ftr-430	558	4	although	although	SCONJ
ftr-430	558	5	exempting	exempt	VERB
ftr-430	558	6	foreignsource	foreignsource	NOUN
ftr-430	558	7	income	income	NOUN
ftr-430	558	8	of	of	ADP
ftr-430	558	9	u.s	u.s	PROPN
ftr-430	558	10	.	.	PROPN
ftr-430	558	11	c	c	PROPN
ftr-430	558	12	corporations	corporation	NOUN
ftr-430	558	13	from	from	ADP
ftr-430	558	14	the	the	DET
ftr-430	558	15	corporate	corporate	ADJ
ftr-430	558	16	-	-	PUNCT
ftr-430	558	17	level	level	NOUN
ftr-430	558	18	tax	tax	NOUN
ftr-430	558	19	would	would	AUX
ftr-430	558	20	cure	cure	VERB
ftr-430	558	21	2001	2001	NUM
ftr-430	558	22	]	]	PUNCT
ftr-430	558	23	fairness	fairness	NOUN
ftr-430	558	24	in	in	ADP
ftr-430	558	25	international	international	ADJ
ftr-430	558	26	taxation	taxation	NOUN
ftr-430	558	27	323	323	NUM
ftr-430	558	28	57	57	NUM
ftr-430	558	29	.	.	PUNCT
ftr-430	559	1	see	see	VERB
ftr-430	559	2	authorities	authority	NOUN
ftr-430	559	3	cited	cite	VERB
ftr-430	559	4	in	in	ADP
ftr-430	559	5	infra	infra	NOUN
ftr-430	559	6	note	note	VERB
ftr-430	559	7	101	101	NUM
ftr-430	559	8	.	.	PUNCT
ftr-430	560	1	neither	neither	CCONJ
ftr-430	560	2	the	the	DET
ftr-430	560	3	u.s	u.s	PROPN
ftr-430	560	4	.	.	PROPN
ftr-430	560	5	domestic	domestic	ADJ
ftr-430	560	6	nor	nor	CCONJ
ftr-430	560	7	international	international	ADJ
ftr-430	560	8	anti	anti	ADJ
ftr-430	560	9	-	-	ADJ
ftr-430	560	10	deferral	deferral	ADJ
ftr-430	560	11	regimes	regime	NOUN
ftr-430	560	12	are	be	AUX
ftr-430	560	13	serious	serious	ADJ
ftr-430	560	14	threats	threat	NOUN
ftr-430	560	15	to	to	ADP
ftr-430	560	16	this	this	DET
ftr-430	560	17	tax	tax	NOUN
ftr-430	560	18	planning	planning	NOUN
ftr-430	560	19	approach	approach	NOUN
ftr-430	560	20	.	.	PUNCT
ftr-430	561	1	see	see	VERB
ftr-430	561	2	generally	generally	ADV
ftr-430	561	3	boris	boris	PROPN
ftr-430	561	4	i.	i.	PROPN
ftr-430	561	5	bittker	bittker	PROPN
ftr-430	561	6	&	&	CCONJ
ftr-430	561	7	james	james	PROPN
ftr-430	561	8	s	s	PROPN
ftr-430	561	9	.	.	PUNCT
ftr-430	562	1	eustice	eustice	NOUN
ftr-430	562	2	,	,	PUNCT
ftr-430	562	3	federal	federal	ADJ
ftr-430	562	4	income	income	NOUN
ftr-430	562	5	taxat	taxat	VERB
ftr-430	562	6	ion	ion	NOUN
ftr-430	562	7	of	of	ADP
ftr-430	562	8	corporations	corporation	NOUN
ftr-430	562	9	and	and	CCONJ
ftr-430	562	10	shareholders	shareholder	NOUN
ftr-430	562	11	ch	ch	PROPN
ftr-430	562	12	.	.	PROPN
ftr-430	562	13	7	7	NUM
ftr-430	562	14	(	(	PUNCT
ftr-430	562	15	7th	7th	ADJ
ftr-430	562	16	ed	ed	NOUN
ftr-430	562	17	.	.	PROPN
ftr-430	562	18	2000	2000	NUM
ftr-430	562	19	)	)	PUNCT
ftr-430	562	20	;	;	PUNCT
ftr-430	562	21	1	1	NUM
ftr-430	562	22	joel	joel	PROPN
ftr-430	562	23	d.	d.	PROPN
ftr-430	562	24	kuntz	kuntz	PROPN
ftr-430	562	25	&	&	CCONJ
ftr-430	562	26	robert	robert	PROPN
ftr-430	562	27	j.	j.	PROPN
ftr-430	562	28	peroni	peroni	PROPN
ftr-430	562	29	,	,	PUNCT
ftr-430	562	30	u.s	u.s	PROPN
ftr-430	562	31	.	.	PROPN
ftr-430	562	32	international	international	ADJ
ftr-430	562	33	taxation	taxation	NOUN
ftr-430	562	34	chs	chs	PROPN
ftr-430	562	35	.	.	PUNCT
ftr-430	562	36	b2	b2	PROPN
ftr-430	562	37	,	,	PUNCT
ftr-430	562	38	b3	b3	PROPN
ftr-430	562	39	(	(	PUNCT
ftr-430	562	40	1992	1992	NUM
ftr-430	562	41	)	)	PUNCT
ftr-430	562	42	;	;	PUNCT
ftr-430	562	43	peroni	peroni	PROPN
ftr-430	562	44	,	,	PUNCT
ftr-430	562	45	fleming	fleming	PROPN
ftr-430	562	46	&	&	CCONJ
ftr-430	562	47	shay	shay	PROPN
ftr-430	562	48	,	,	PUNCT
ftr-430	562	49	supra	supra	PROPN
ftr-430	562	50	note	note	PROPN
ftr-430	562	51	10	10	NUM
ftr-430	562	52	,	,	PUNCT
ftr-430	562	53	at	at	ADP
ftr-430	562	54	460	460	NUM
ftr-430	562	55	-	-	SYM
ftr-430	562	56	64	64	NUM
ftr-430	562	57	.	.	PUNCT
ftr-430	563	1	moreover	moreover	ADV
ftr-430	563	2	,	,	PUNCT
ftr-430	563	3	as	as	SCONJ
ftr-430	563	4	discussed	discuss	VERB
ftr-430	563	5	recently	recently	ADV
ftr-430	563	6	by	by	ADP
ftr-430	563	7	the	the	DET
ftr-430	563	8	u.s	u.s	PROPN
ftr-430	563	9	.	.	PROPN
ftr-430	563	10	treasury	treasury	PROPN
ftr-430	563	11	department	department	PROPN
ftr-430	563	12	,	,	PUNCT
ftr-430	563	13	exempting	exempt	VERB
ftr-430	563	14	a	a	DET
ftr-430	563	15	c	c	NOUN
ftr-430	563	16	corporation	corporation	NOUN
ftr-430	563	17	’s	’s	PART
ftr-430	563	18	foreign	foreign	ADJ
ftr-430	563	19	-	-	PUNCT
ftr-430	563	20	source	source	NOUN
ftr-430	563	21	income	income	NOUN
ftr-430	563	22	from	from	ADP
ftr-430	563	23	u.s	u.s	PROPN
ftr-430	563	24	.	.	PROPN
ftr-430	563	25	tax	tax	NOUN
ftr-430	563	26	while	while	SCONJ
ftr-430	563	27	maintaining	maintain	VERB
ftr-430	563	28	an	an	DET
ftr-430	563	29	entity	entity	NOUN
ftr-430	563	30	-	-	PUNCT
ftr-430	563	31	level	level	NOUN
ftr-430	563	32	tax	tax	NOUN
ftr-430	563	33	on	on	ADP
ftr-430	563	34	u.s.-source	u.s.-source	ADJ
ftr-430	563	35	income	income	NOUN
ftr-430	563	36	would	would	AUX
ftr-430	563	37	distort	distort	VERB
ftr-430	563	38	investment	investment	NOUN
ftr-430	563	39	behavior	behavior	NOUN
ftr-430	563	40	by	by	ADP
ftr-430	563	41	corporations	corporation	NOUN
ftr-430	563	42	:	:	PUNCT
ftr-430	564	1	[	[	X
ftr-430	564	2	r]educing	r]educe	VERB
ftr-430	564	3	only	only	ADV
ftr-430	564	4	the	the	DET
ftr-430	564	5	tax	tax	NOUN
ftr-430	564	6	on	on	ADP
ftr-430	564	7	foreign	foreign	ADJ
ftr-430	564	8	investment	investment	NOUN
ftr-430	564	9	income	income	NOUN
ftr-430	564	10	would	would	AUX
ftr-430	564	11	cause	cause	VERB
ftr-430	564	12	domestic	domestic	ADJ
ftr-430	564	13	corporate	corporate	ADJ
ftr-430	564	14	investors	investor	NOUN
ftr-430	564	15	to	to	PART
ftr-430	564	16	favor	favor	VERB
ftr-430	564	17	a	a	DET
ftr-430	564	18	foreign	foreign	ADJ
ftr-430	564	19	investmen	investman	NOUN
ftr-430	564	20	t	t	NOUN
ftr-430	564	21	over	over	ADP
ftr-430	564	22	a	a	DET
ftr-430	564	23	domest	domest	NOUN
ftr-430	564	24	ic	ic	X
ftr-430	564	25	alt	alt	VERB
ftr-430	564	26	ernative	ernative	ADJ
ftr-430	564	27	that	that	PRON
ftr-430	564	28	has	have	VERB
ftr-430	564	29	a	a	DET
ftr-430	564	30	higher	high	ADJ
ftr-430	564	31	pretax	pretax	ADJ
ftr-430	564	32	return	return	NOUN
ftr-430	564	33	.	.	PUNCT
ftr-430	565	1	the	the	DET
ftr-430	565	2	tax	tax	NOUN
ftr-430	565	3	bias	bias	NOUN
ftr-430	565	4	against	against	ADP
ftr-430	565	5	corporate	corporate	ADJ
ftr-430	565	6	investment	investment	NOUN
ftr-430	565	7	[	[	X
ftr-430	565	8	because	because	SCONJ
ftr-430	565	9	of	of	ADP
ftr-430	565	10	the	the	DET
ftr-430	565	11	u.s	u.s	PROPN
ftr-430	565	12	.	.	PROPN
ftr-430	565	13	double	double	ADJ
ftr-430	565	14	tax	tax	NOUN
ftr-430	565	15	regime	regime	NOUN
ftr-430	565	16	]	]	PUNCT
ftr-430	565	17	,	,	PUNCT
ftr-430	565	18	by	by	ADP
ftr-430	565	19	itself	itself	PRON
ftr-430	565	20	,	,	PUNCT
ftr-430	565	21	does	do	AUX
ftr-430	565	22	not	not	PART
ftr-430	565	23	provide	provide	VERB
ftr-430	565	24	a	a	DET
ftr-430	565	25	compelling	compelling	ADJ
ftr-430	565	26	reason	reason	NOUN
ftr-430	565	27	to	to	PART
ftr-430	565	28	favor	favor	VERB
ftr-430	565	29	foreign	foreign	ADJ
ftr-430	565	30	or	or	CCONJ
ftr-430	565	31	domestic	domestic	ADJ
ftr-430	565	32	corporate	corporate	ADJ
ftr-430	565	33	investments	investment	NOUN
ftr-430	565	34	if	if	SCONJ
ftr-430	565	35	the	the	DET
ftr-430	565	36	overall	overall	ADJ
ftr-430	565	37	goal	goal	NOUN
ftr-430	565	38	is	be	AUX
ftr-430	565	39	to	to	PART
ftr-430	565	40	minimize	minimize	VERB
ftr-430	565	41	distortions	distortion	NOUN
ftr-430	565	42	in	in	ADP
ftr-430	565	43	investment	investment	NOUN
ftr-430	565	44	decisions	decision	NOUN
ftr-430	565	45	.	.	PUNCT
ftr-430	566	1	u.s	u.s	PROPN
ftr-430	566	2	.	.	PROPN
ftr-430	566	3	treas	treas	PROPN
ftr-430	566	4	.	.	PUNCT
ftr-430	567	1	dept	dept	PROPN
ftr-430	567	2	,	,	PUNCT
ftr-430	567	3	deferral	deferral	ADJ
ftr-430	567	4	,	,	PUNCT
ftr-430	567	5	supra	supra	ADJ
ftr-430	567	6	note	note	NOUN
ftr-430	567	7	7	7	NUM
ftr-430	567	8	,	,	PUNCT
ftr-430	567	9	at	at	ADP
ftr-430	567	10	35	35	NUM
ftr-430	567	11	.	.	PUNCT
ftr-430	568	1	in	in	ADP
ftr-430	568	2	other	other	ADJ
ftr-430	568	3	words	word	NOUN
ftr-430	568	4	,	,	PUNCT
ftr-430	568	5	the	the	DET
ftr-430	568	6	appropriate	appropriate	ADJ
ftr-430	568	7	solution	solution	NOUN
ftr-430	568	8	to	to	ADP
ftr-430	568	9	the	the	DET
ftr-430	568	10	overbreadth	overbreadth	ADJ
ftr-430	568	11	problem	problem	NOUN
ftr-430	568	12	of	of	ADP
ftr-430	568	13	the	the	DET
ftr-430	568	14	u.s	u.s	PROPN
ftr-430	568	15	.	.	PROPN
ftr-430	568	16	corporate	corporate	ADJ
ftr-430	568	17	tax	tax	NOUN
ftr-430	568	18	is	be	AUX
ftr-430	568	19	not	not	PART
ftr-430	568	20	lowering	lower	VERB
ftr-430	568	21	or	or	CCONJ
ftr-430	568	22	eliminating	eliminate	VERB
ftr-430	568	23	the	the	DET
ftr-430	568	24	tax	tax	NOUN
ftr-430	568	25	on	on	ADP
ftr-430	568	26	only	only	ADJ
ftr-430	568	27	foreign	foreign	ADJ
ftr-430	568	28	-	-	PUNCT
ftr-430	568	29	source	source	NOUN
ftr-430	568	30	income	income	NOUN
ftr-430	568	31	.	.	PUNCT
ftr-430	569	1	58	58	NUM
ftr-430	569	2	.	.	PUNCT
ftr-430	570	1	see	see	VERB
ftr-430	570	2	supra	supra	PROPN
ftr-430	570	3	par	par	PROPN
ftr-430	570	4	t	t	PROPN
ftr-430	570	5	iv.b	iv.b	PROPN
ftr-430	570	6	.	.	PROPN
ftr-430	571	1	59	59	NUM
ftr-430	571	2	.	.	PUNCT
ftr-430	572	1	this	this	DET
ftr-430	572	2	issue	issue	NOUN
ftr-430	572	3	was	be	AUX
ftr-430	572	4	presented	present	VERB
ftr-430	572	5	in	in	ADP
ftr-430	572	6	1876	1876	NUM
ftr-430	572	7	to	to	ADP
ftr-430	572	8	the	the	DET
ftr-430	572	9	exchequer	exchequer	NOUN
ftr-430	572	10	court	court	NOUN
ftr-430	572	11	under	under	ADP
ftr-430	572	12	the	the	DET
ftr-430	572	13	british	british	ADJ
ftr-430	572	14	regime	regime	NOUN
ftr-430	572	15	which	which	PRON
ftr-430	572	16	taxed	tax	VERB
ftr-430	572	17	the	the	DET
ftr-430	572	18	worldwide	worldwide	ADJ
ftr-430	572	19	income	income	NOUN
ftr-430	572	20	of	of	ADP
ftr-430	572	21	british	british	ADJ
ftr-430	572	22	resident	resident	ADJ
ftr-430	572	23	corporat	corporat	NOUN
ftr-430	572	24	ions	ion	NOUN
ftr-430	572	25	.	.	PUNCT
ftr-430	573	1	in	in	ADP
ftr-430	573	2	upholding	uphold	VERB
ftr-430	573	3	the	the	DET
ftr-430	573	4	imposition	imposition	NOUN
ftr-430	573	5	of	of	ADP
ftr-430	573	6	this	this	DET
ftr-430	573	7	tax	tax	NOUN
ftr-430	573	8	on	on	ADP
ftr-430	573	9	the	the	DET
ftr-430	573	10	foreign	foreign	ADJ
ftr-430	573	11	-	-	PUNCT
ftr-430	573	12	source	source	NOUN
ftr-430	573	13	income	income	NOUN
ftr-430	573	14	of	of	ADP
ftr-430	573	15	a	a	DET
ftr-430	573	16	briti	briti	NOUN
ftr-430	573	17	sh	sh	PROPN
ftr-430	573	18	resident	resident	PROPN
ftr-430	573	19	corporation	corporation	NOUN
ftr-430	573	20	whose	whose	DET
ftr-430	573	21	shares	share	NOUN
ftr-430	573	22	were	be	AUX
ftr-430	573	23	owned	own	VERB
ftr-430	573	24	primarily	primarily	ADV
ftr-430	573	25	by	by	ADP
ftr-430	573	26	nonresidents	nonresident	NOUN
ftr-430	573	27	,	,	PUNCT
ftr-430	573	28	chief	chief	ADJ
ftr-430	573	29	baron	baron	NOUN
ftr-430	573	30	kelly	kelly	PROPN
ftr-430	573	31	stated	state	VERB
ftr-430	573	32	,	,	PUNCT
ftr-430	573	33	“	"	PUNCT
ftr-430	573	34	that	that	SCONJ
ftr-430	573	35	if	if	SCONJ
ftr-430	573	36	a	a	DET
ftr-430	573	37	foreigner	foreigner	NOUN
ftr-430	573	38	residing	reside	VERB
ftr-430	573	39	abroad	abroad	ADV
ftr-430	573	40	the	the	DET
ftr-430	573	41	overbreadth	overbreadth	NOUN
ftr-430	573	42	of	of	ADP
ftr-430	573	43	that	that	DET
ftr-430	573	44	tax	tax	NOUN
ftr-430	573	45	with	with	ADP
ftr-430	573	46	respect	respect	NOUN
ftr-430	573	47	to	to	ADP
ftr-430	573	48	foreign	foreign	ADJ
ftr-430	573	49	-	-	PUNCT
ftr-430	573	50	source	source	NOUN
ftr-430	573	51	income	income	NOUN
ftr-430	573	52	attributable	attributable	ADJ
ftr-430	573	53	to	to	ADP
ftr-430	573	54	foreign	foreign	ADJ
ftr-430	573	55	shareholders	shareholder	NOUN
ftr-430	573	56	,	,	PUNCT
ftr-430	573	57	it	it	PRON
ftr-430	573	58	would	would	AUX
ftr-430	573	59	do	do	VERB
ftr-430	573	60	so	so	ADV
ftr-430	573	61	at	at	ADP
ftr-430	573	62	the	the	DET
ftr-430	573	63	cost	cost	NOUN
ftr-430	573	64	of	of	ADP
ftr-430	573	65	allowing	allow	VERB
ftr-430	573	66	u.s	u.s	PROPN
ftr-430	573	67	.	.	PROPN
ftr-430	573	68	stockholders	stockholder	NOUN
ftr-430	573	69	to	to	PART
ftr-430	573	70	substantially	substantially	ADV
ftr-430	573	71	remove	remove	VERB
ftr-430	573	72	their	their	PRON
ftr-430	573	73	shares	share	NOUN
ftr-430	573	74	of	of	ADP
ftr-430	573	75	corporate	corporate	ADJ
ftr-430	573	76	foreign	foreign	ADJ
ftr-430	573	77	-	-	PUNCT
ftr-430	573	78	source	source	NOUN
ftr-430	573	79	income	income	NOUN
ftr-430	573	80	from	from	ADP
ftr-430	573	81	the	the	DET
ftr-430	573	82	u.s	u.s	PROPN
ftr-430	573	83	.	.	PROPN
ftr-430	573	84	tax	tax	NOUN
ftr-430	573	85	base	base	NOUN
ftr-430	573	86	by	by	ADP
ftr-430	573	87	causing	cause	VERB
ftr-430	573	88	u.s	u.s	PROPN
ftr-430	573	89	.	.	PROPN
ftr-430	573	90	c	c	PROPN
ftr-430	573	91	corporations	corporation	NOUN
ftr-430	573	92	to	to	PART
ftr-430	573	93	defer	defer	VERB
ftr-430	573	94	distributions	distribution	NOUN
ftr-430	573	95	until	until	SCONJ
ftr-430	573	96	the	the	DET
ftr-430	573	97	present	present	ADJ
ftr-430	573	98	value	value	NOUN
ftr-430	573	99	of	of	ADP
ftr-430	573	100	the	the	DET
ftr-430	573	101	shareholder	shareholder	NOUN
ftr-430	573	102	-	-	PUNCT
ftr-430	573	103	level	level	NOUN
ftr-430	573	104	tax	tax	NOUN
ftr-430	573	105	shrinks	shrink	VERB
ftr-430	573	106	to	to	AUX
ftr-430	573	107	insignificance.57	insignificance.57	NOUN
ftr-430	573	108	this	this	PRON
ftr-430	573	109	would	would	AUX
ftr-430	573	110	effectively	effectively	ADV
ftr-430	573	111	defeat	defeat	VERB
ftr-430	573	112	the	the	DET
ftr-430	573	113	ability	ability	NOUN
ftr-430	573	114	-	-	PUNCT
ftr-430	573	115	to	to	ADP
ftr-430	573	116	-	-	PUNCT
ftr-430	573	117	pay	pay	NOUN
ftr-430	573	118	principle	principle	NOUN
ftr-430	573	119	,	,	PUNCT
ftr-430	573	120	which	which	PRON
ftr-430	573	121	requires	require	VERB
ftr-430	573	122	that	that	SCONJ
ftr-430	573	123	both	both	CCONJ
ftr-430	573	124	u.s.source	u.s.source	ADJ
ftr-430	573	125	and	and	CCONJ
ftr-430	573	126	foreign	foreign	ADJ
ftr-430	573	127	-	-	PUNCT
ftr-430	573	128	source	source	NOUN
ftr-430	573	129	income	income	NOUN
ftr-430	573	130	be	be	AUX
ftr-430	573	131	included	include	VERB
ftr-430	573	132	in	in	ADP
ftr-430	573	133	determining	determine	VERB
ftr-430	573	134	a	a	DET
ftr-430	573	135	u.s	u.s	PROPN
ftr-430	573	136	.	.	PROPN
ftr-430	573	137	resident	resident	PROPN
ftr-430	573	138	’s	’s	PART
ftr-430	573	139	appropriate	appropriate	ADJ
ftr-430	573	140	share	share	NOUN
ftr-430	573	141	of	of	ADP
ftr-430	573	142	the	the	DET
ftr-430	573	143	expense	expense	NOUN
ftr-430	573	144	of	of	ADP
ftr-430	573	145	government	government	NOUN
ftr-430	573	146	.	.	PUNCT
ftr-430	574	1	stated	state	VERB
ftr-430	574	2	more	more	ADV
ftr-430	574	3	broadly	broadly	ADV
ftr-430	574	4	,	,	PUNCT
ftr-430	574	5	granting	grant	VERB
ftr-430	574	6	exemption	exemption	NOUN
ftr-430	574	7	from	from	ADP
ftr-430	574	8	the	the	DET
ftr-430	574	9	corporate	corporate	ADJ
ftr-430	574	10	-	-	PUNCT
ftr-430	574	11	level	level	NOUN
ftr-430	574	12	tax	tax	NOUN
ftr-430	574	13	for	for	ADP
ftr-430	574	14	all	all	DET
ftr-430	574	15	foreign	foreign	ADJ
ftr-430	574	16	-	-	PUNCT
ftr-430	574	17	source	source	NOUN
ftr-430	574	18	income	income	NOUN
ftr-430	574	19	of	of	ADP
ftr-430	574	20	u.s	u.s	PROPN
ftr-430	574	21	.	.	PROPN
ftr-430	574	22	c	c	PROPN
ftr-430	574	23	corporations	corporation	NOUN
ftr-430	574	24	would	would	AUX
ftr-430	574	25	allow	allow	VERB
ftr-430	574	26	u.s	u.s	PROPN
ftr-430	574	27	.	.	PROPN
ftr-430	574	28	resident	resident	NOUN
ftr-430	574	29	individuals	individual	NOUN
ftr-430	574	30	to	to	PART
ftr-430	574	31	escape	escape	VERB
ftr-430	574	32	the	the	DET
ftr-430	574	33	inclusionary	inclusionary	ADJ
ftr-430	574	34	requirement	requirement	NOUN
ftr-430	574	35	of	of	ADP
ftr-430	574	36	the	the	DET
ftr-430	574	37	ability	ability	NOUN
ftr-430	574	38	-	-	PUNCT
ftr-430	574	39	to	to	ADP
ftr-430	574	40	-	-	PUNCT
ftr-430	574	41	pay	pay	VERB
ftr-430	574	42	principle	principle	NOUN
ftr-430	574	43	by	by	ADP
ftr-430	574	44	interposing	interpose	VERB
ftr-430	574	45	a	a	DET
ftr-430	574	46	u.s	u.s	PROPN
ftr-430	574	47	.	.	PROPN
ftr-430	574	48	c	c	PROPN
ftr-430	574	49	corporation	corporation	NOUN
ftr-430	574	50	between	between	ADP
ftr-430	574	51	themselves	themselves	PRON
ftr-430	574	52	and	and	CCONJ
ftr-430	574	53	their	their	PRON
ftr-430	574	54	foreign	foreign	ADJ
ftr-430	574	55	-	-	PUNCT
ftr-430	574	56	source	source	NOUN
ftr-430	574	57	income	income	NOUN
ftr-430	574	58	.	.	PUNCT
ftr-430	575	1	by	by	ADP
ftr-430	575	2	contrast	contrast	NOUN
ftr-430	575	3	,	,	PUNCT
ftr-430	575	4	maintaining	maintain	VERB
ftr-430	575	5	an	an	DET
ftr-430	575	6	unintegrated	unintegrated	ADJ
ftr-430	575	7	corporate	corporate	ADJ
ftr-430	575	8	-	-	PUNCT
ftr-430	575	9	level	level	NOUN
ftr-430	575	10	tax	tax	NOUN
ftr-430	575	11	on	on	ADP
ftr-430	575	12	the	the	DET
ftr-430	575	13	worldwide	worldwide	ADJ
ftr-430	575	14	income	income	NOUN
ftr-430	575	15	of	of	ADP
ftr-430	575	16	u.s	u.s	PROPN
ftr-430	575	17	.	.	PROPN
ftr-430	575	18	c	c	PROPN
ftr-430	575	19	corporations	corporation	NOUN
ftr-430	575	20	would	would	AUX
ftr-430	575	21	uphold	uphold	VERB
ftr-430	575	22	the	the	DET
ftr-430	575	23	ability	ability	NOUN
ftr-430	575	24	-	-	PUNCT
ftr-430	575	25	to	to	ADP
ftr-430	575	26	-	-	PUNCT
ftr-430	575	27	pay	pay	VERB
ftr-430	575	28	principle	principle	NOUN
ftr-430	575	29	with	with	ADP
ftr-430	575	30	respect	respect	NOUN
ftr-430	575	31	to	to	ADP
ftr-430	575	32	u.s	u.s	PROPN
ftr-430	575	33	.	.	PROPN
ftr-430	575	34	shareholders	shareholder	NOUN
ftr-430	575	35	but	but	CCONJ
ftr-430	575	36	,	,	PUNCT
ftr-430	575	37	as	as	SCONJ
ftr-430	575	38	explained	explain	VERB
ftr-430	575	39	above,58	above,58	NOUN
ftr-430	575	40	would	would	AUX
ftr-430	575	41	incorrectly	incorrectly	ADV
ftr-430	575	42	tax	tax	VERB
ftr-430	575	43	the	the	DET
ftr-430	575	44	portion	portion	NOUN
ftr-430	575	45	of	of	ADP
ftr-430	575	46	the	the	DET
ftr-430	575	47	foreign	foreign	ADJ
ftr-430	575	48	-	-	PUNCT
ftr-430	575	49	source	source	NOUN
ftr-430	575	50	income	income	NOUN
ftr-430	575	51	of	of	ADP
ftr-430	575	52	u.s	u.s	PROPN
ftr-430	575	53	.	.	PROPN
ftr-430	575	54	c	c	PROPN
ftr-430	575	55	corporations	corporation	NOUN
ftr-430	575	56	that	that	PRON
ftr-430	575	57	is	be	AUX
ftr-430	575	58	attributable	attributable	ADJ
ftr-430	575	59	to	to	ADP
ftr-430	575	60	foreign	foreign	ADJ
ftr-430	575	61	shareholders	shareholder	NOUN
ftr-430	575	62	.	.	PUNCT
ftr-430	576	1	this	this	DET
ftr-430	576	2	difficult	difficult	ADJ
ftr-430	576	3	dilemma	dilemma	NOUN
ftr-430	576	4	should	should	AUX
ftr-430	576	5	be	be	AUX
ftr-430	576	6	resolved	resolve	VERB
ftr-430	576	7	in	in	ADP
ftr-430	576	8	favor	favor	NOUN
ftr-430	576	9	of	of	ADP
ftr-430	576	10	sustaining	sustain	VERB
ftr-430	576	11	the	the	DET
ftr-430	576	12	ability	ability	NOUN
ftr-430	576	13	-	-	PUNCT
ftr-430	576	14	to	to	ADP
ftr-430	576	15	-	-	PUNCT
ftr-430	576	16	pay	pay	VERB
ftr-430	576	17	principle	principle	NOUN
ftr-430	576	18	with	with	ADP
ftr-430	576	19	respect	respect	NOUN
ftr-430	576	20	to	to	ADP
ftr-430	576	21	u.s	u.s	PROPN
ftr-430	576	22	.	.	PROPN
ftr-430	576	23	shareholders	shareholder	NOUN
ftr-430	576	24	by	by	ADP
ftr-430	576	25	imposing	impose	VERB
ftr-430	576	26	u.s	u.s	PROPN
ftr-430	576	27	.	.	PROPN
ftr-430	576	28	corporate	corporate	ADJ
ftr-430	576	29	-	-	PUNCT
ftr-430	576	30	level	level	NOUN
ftr-430	576	31	tax	tax	NOUN
ftr-430	576	32	on	on	ADP
ftr-430	576	33	the	the	DET
ftr-430	576	34	foreign	foreign	ADJ
ftr-430	576	35	-	-	PUNCT
ftr-430	576	36	source	source	NOUN
ftr-430	576	37	income	income	NOUN
ftr-430	576	38	of	of	ADP
ftr-430	576	39	u.s	u.s	PROPN
ftr-430	576	40	.	.	PROPN
ftr-430	576	41	corporations	corporation	NOUN
ftr-430	576	42	regardless	regardless	ADV
ftr-430	576	43	of	of	ADP
ftr-430	576	44	the	the	DET
ftr-430	576	45	presence	presence	NOUN
ftr-430	576	46	of	of	ADP
ftr-430	576	47	foreign	foreign	ADJ
ftr-430	576	48	shareholders	shareholder	NOUN
ftr-430	576	49	.	.	PUNCT
ftr-430	577	1	this	this	PRON
ftr-430	577	2	is	be	AUX
ftr-430	577	3	burdensome	burdensome	ADJ
ftr-430	577	4	to	to	ADP
ftr-430	577	5	the	the	DET
ftr-430	577	6	foreign	foreign	ADJ
ftr-430	577	7	shareholders	shareholder	NOUN
ftr-430	577	8	but	but	CCONJ
ftr-430	577	9	not	not	PART
ftr-430	577	10	unfair	unfair	ADJ
ftr-430	577	11	because	because	SCONJ
ftr-430	577	12	the	the	DET
ftr-430	577	13	corporate	corporate	ADJ
ftr-430	577	14	-	-	PUNCT
ftr-430	577	15	level	level	NOUN
ftr-430	577	16	tax	tax	NOUN
ftr-430	577	17	is	be	AUX
ftr-430	577	18	a	a	DET
ftr-430	577	19	clearly	clearly	ADV
ftr-430	577	20	disclosed	disclose	VERB
ftr-430	577	21	element	element	NOUN
ftr-430	577	22	of	of	ADP
ftr-430	577	23	the	the	DET
ftr-430	577	24	u.s	u.s	PROPN
ftr-430	577	25	.	.	PROPN
ftr-430	577	26	tax	tax	NOUN
ftr-430	577	27	system	system	NOUN
ftr-430	577	28	and	and	CCONJ
ftr-430	577	29	nonresidents	nonresident	NOUN
ftr-430	577	30	purchase	purchase	VERB
ftr-430	577	31	the	the	DET
ftr-430	577	32	shares	share	NOUN
ftr-430	577	33	of	of	ADP
ftr-430	577	34	u.s	u.s	PROPN
ftr-430	577	35	.	.	PROPN
ftr-430	577	36	corporations	corporation	NOUN
ftr-430	577	37	with	with	ADP
ftr-430	577	38	their	their	PRON
ftr-430	577	39	eyes	eye	NOUN
ftr-430	577	40	wide	wide	ADJ
ftr-430	577	41	open.59	open.59	PROPN
ftr-430	577	42	324	324	NUM
ftr-430	578	1	florida	florida	PROPN
ftr-430	578	2	tax	tax	NOUN
ftr-430	578	3	review	review	NOUN
ftr-430	579	1	[	[	X
ftr-430	579	2	vol	vol	NOUN
ftr-430	579	3	.	.	NOUN
ftr-430	579	4	5:4	5:4	NUM
ftr-430	579	5	.	.	PUNCT
ftr-430	579	6	.	.	PUNCT
ftr-430	579	7	.	.	PUNCT
ftr-430	580	1	thinks	think	VERB
ftr-430	580	2	fit	fit	ADJ
ftr-430	580	3	to	to	PART
ftr-430	580	4	come	come	VERB
ftr-430	580	5	and	and	CCONJ
ftr-430	580	6	invest	invest	VERB
ftr-430	580	7	his	his	PRON
ftr-430	580	8	money	money	NOUN
ftr-430	580	9	in	in	ADP
ftr-430	580	10	this	this	DET
ftr-430	580	11	country	country	NOUN
ftr-430	580	12	,	,	PUNCT
ftr-430	580	13	and	and	CCONJ
ftr-430	580	14	so	so	ADV
ftr-430	580	15	to	to	ADP
ftr-430	580	16	obt	obt	PROPN
ftr-430	580	17	ain	ain	PROPN
ftr-430	580	18	the	the	DET
ftr-430	580	19	broad	broad	ADJ
ftr-430	580	20	shi	shi	PROPN
ftr-430	580	21	eld	eld	NOUN
ftr-430	580	22	of	of	ADP
ftr-430	580	23	protection	protection	NOUN
ftr-430	580	24	of	of	ADP
ftr-430	580	25	the	the	DET
ftr-430	580	26	law	law	NOUN
ftr-430	580	27	to	to	ADP
ftr-430	580	28	his	his	PRON
ftr-430	580	29	property	property	NOUN
ftr-430	580	30	,	,	PUNCT
ftr-430	580	31	he	he	PRON
ftr-430	580	32	must	must	AUX
ftr-430	580	33	take	take	VERB
ftr-430	580	34	it	it	PRON
ftr-430	580	35	with	with	ADP
ftr-430	580	36	the	the	DET
ftr-430	580	37	burdens	burden	NOUN
ftr-430	580	38	belonging	belong	VERB
ftr-430	580	39	to	to	ADP
ftr-430	580	40	it	it	PRON
ftr-430	580	41	.	.	PUNCT
ftr-430	580	42	”	"	PUNCT
ftr-430	581	1	calcutta	calcutta	PROPN
ftr-430	581	2	jute	jute	NOUN
ftr-430	581	3	mills	mills	PROPN
ftr-430	581	4	co.	co.	PROPN
ftr-430	581	5	v.	v.	ADP
ftr-430	581	6	nicholson	nicholson	PROPN
ftr-430	581	7	and	and	CCONJ
ftr-430	581	8	cesena	cesena	PROPN
ftr-430	581	9	sulphur	sulphur	PROPN
ftr-430	581	10	co.	co.	PROPN
ftr-430	581	11	v.	v.	ADP
ftr-430	581	12	nicholson	nicholson	PROPN
ftr-430	581	13	,	,	PUNCT
ftr-430	581	14	1	1	NUM
ftr-430	581	15	reports	report	NOUN
ftr-430	581	16	of	of	ADP
ftr-430	581	17	tax	tax	NOUN
ftr-430	581	18	cases	case	NOUN
ftr-430	581	19	83	83	NUM
ftr-430	581	20	,	,	PUNCT
ftr-430	581	21	88	88	NUM
ftr-430	581	22	,	,	PUNCT
ftr-430	581	23	102	102	NUM
ftr-430	581	24	(	(	PUNCT
ftr-430	581	25	1876	1876	NUM
ftr-430	581	26	)	)	PUNCT
ftr-430	581	27	.	.	PUNCT
ftr-430	582	1	60	60	NUM
ftr-430	582	2	.	.	PUNCT
ftr-430	583	1	irc	irc	PROPN
ftr-430	583	2	§	§	PROPN
ftr-430	583	3	§	§	PROPN
ftr-430	583	4	11	11	NUM
ftr-430	583	5	,	,	PUNCT
ftr-430	583	6	7701(a)(4	7701(a)(4	NUM
ftr-430	583	7	)	)	PUNCT
ftr-430	583	8	,	,	PUNCT
ftr-430	583	9	(	(	PUNCT
ftr-430	583	10	5	5	NUM
ftr-430	583	11	)	)	PUNCT
ftr-430	583	12	.	.	PUNCT
ftr-430	584	1	61	61	NUM
ftr-430	584	2	.	.	PUNCT
ftr-430	585	1	see	see	VERB
ftr-430	585	2	herman	herman	PROPN
ftr-430	585	3	b.	b.	PROPN
ftr-430	585	4	bouma	bouma	PROPN
ftr-430	585	5	,	,	PUNCT
ftr-430	585	6	two	two	NUM
ftr-430	585	7	arguments	argument	NOUN
ftr-430	585	8	against	against	ADP
ftr-430	585	9	an	an	DET
ftr-430	585	10	alternative	alternative	ADJ
ftr-430	585	11	view	view	NOUN
ftr-430	585	12	of	of	ADP
ftr-430	585	13	deferral	deferral	ADJ
ftr-430	585	14	,	,	PUNCT
ftr-430	585	15	20	20	NUM
ftr-430	585	16	tax	tax	NOUN
ftr-430	585	17	notes	note	NOUN
ftr-430	585	18	int’l	int’l	NOUN
ftr-430	585	19	875	875	NUM
ftr-430	585	20	(	(	PUNCT
ftr-430	585	21	2000	2000	NUM
ftr-430	585	22	)	)	PUNCT
ftr-430	585	23	;	;	PUNCT
ftr-430	585	24	h.	h.	PROPN
ftr-430	585	25	david	david	PROPN
ftr-430	585	26	rosenbloom	rosenbloom	PROPN
ftr-430	585	27	,	,	PUNCT
ftr-430	585	28	the	the	DET
ftr-430	585	29	david	david	PROPN
ftr-430	585	30	r.	r.	PROPN
ftr-430	585	31	tillinghast	tillinghast	PROPN
ftr-430	585	32	lecture	lecture	PROPN
ftr-430	585	33	:	:	PUNCT
ftr-430	585	34	international	international	ADJ
ftr-430	585	35	tax	tax	NOUN
ftr-430	585	36	arbitrage	arbitrage	NOUN
ftr-430	585	37	and	and	CCONJ
ftr-430	585	38	the	the	DET
ftr-430	585	39	“	"	PUNCT
ftr-430	585	40	international	international	ADJ
ftr-430	585	41	tax	tax	NOUN
ftr-430	585	42	system	system	NOUN
ftr-430	585	43	,	,	PUNCT
ftr-430	585	44	”	"	PUNCT
ftr-430	585	45	53	53	NUM
ftr-430	585	46	tax	tax	NOUN
ftr-430	585	47	l.	l.	PROPN
ftr-430	585	48	rev	rev	PROPN
ftr-430	585	49	.	.	PROPN
ftr-430	585	50	137	137	NUM
ftr-430	585	51	,	,	PUNCT
ftr-430	585	52	139	139	NUM
ftr-430	585	53	(	(	PUNCT
ftr-430	585	54	2000	2000	NUM
ftr-430	585	55	)	)	PUNCT
ftr-430	585	56	.	.	PUNCT
ftr-430	586	1	62	62	NUM
ftr-430	586	2	.	.	PUNCT
ftr-430	587	1	see	see	VERB
ftr-430	587	2	slemrod	slemrod	NOUN
ftr-430	587	3	,	,	PUNCT
ftr-430	587	4	supra	supra	PROPN
ftr-430	587	5	note	note	PROPN
ftr-430	587	6	36	36	NUM
ftr-430	587	7	,	,	PUNCT
ftr-430	587	8	at	at	ADP
ftr-430	587	9	31	31	NUM
ftr-430	587	10	.	.	PUNCT
ftr-430	588	1	for	for	ADP
ftr-430	588	2	example	example	NOUN
ftr-430	588	3	,	,	PUNCT
ftr-430	588	4	towards	towards	ADP
ftr-430	588	5	the	the	DET
ftr-430	588	6	end	end	NOUN
ftr-430	588	7	of	of	ADP
ftr-430	588	8	the	the	DET
ftr-430	588	9	boom	boom	NOUN
ftr-430	588	10	in	in	ADP
ftr-430	588	11	technology	technology	NOUN
ftr-430	588	12	stocks	stock	NOUN
ftr-430	588	13	,	,	PUNCT
ftr-430	588	14	israeli	israeli	ADJ
ftr-430	588	15	technology	technology	NOUN
ftr-430	588	16	start	start	VERB
ftr-430	588	17	-	-	PUNCT
ftr-430	588	18	up	up	ADP
ftr-430	588	19	companies	company	NOUN
ftr-430	588	20	were	be	AUX
ftr-430	588	21	routinely	routinely	ADV
ftr-430	588	22	formed	form	VERB
ftr-430	588	23	as	as	ADP
ftr-430	588	24	u.s	u.s	PROPN
ftr-430	588	25	.	.	PROPN
ftr-430	588	26	corporations	corporation	NOUN
ftr-430	588	27	in	in	ADP
ftr-430	588	28	anticipation	anticipation	NOUN
ftr-430	588	29	of	of	ADP
ftr-430	588	30	issuing	issue	VERB
ftr-430	588	31	nasdaq	nasdaq	NOUN
ftr-430	588	32	-	-	PUNCT
ftr-430	588	33	traded	trade	VERB
ftr-430	588	34	stock	stock	NOUN
ftr-430	588	35	.	.	PUNCT
ftr-430	589	1	d.	d.	PROPN
ftr-430	589	2	defining	define	VERB
ftr-430	589	3	corporate	corporate	ADJ
ftr-430	589	4	residence	residence	NOUN
ftr-430	589	5	and	and	CCONJ
ftr-430	589	6	pursuing	pursue	VERB
ftr-430	589	7	runaway	runaway	ADJ
ftr-430	589	8	corporations	corporation	NOUN
ftr-430	589	9	and	and	CCONJ
ftr-430	589	10	shareholders	shareholder	NOUN
ftr-430	589	11	in	in	ADP
ftr-430	589	12	the	the	DET
ftr-430	589	13	preceding	precede	VERB
ftr-430	589	14	discussion	discussion	NOUN
ftr-430	589	15	,	,	PUNCT
ftr-430	589	16	we	we	PRON
ftr-430	589	17	have	have	AUX
ftr-430	589	18	referred	refer	VERB
ftr-430	589	19	to	to	ADP
ftr-430	589	20	corporations	corporation	NOUN
ftr-430	589	21	taxed	tax	VERB
ftr-430	589	22	by	by	ADP
ftr-430	589	23	the	the	DET
ftr-430	589	24	united	united	PROPN
ftr-430	589	25	states	states	PROPN
ftr-430	589	26	on	on	ADP
ftr-430	589	27	their	their	PRON
ftr-430	589	28	worldwide	worldwide	ADJ
ftr-430	589	29	incomes	income	NOUN
ftr-430	589	30	as	as	ADP
ftr-430	589	31	“	"	PUNCT
ftr-430	589	32	u.s	u.s	PROPN
ftr-430	589	33	.	.	PROPN
ftr-430	589	34	corporations	corporation	NOUN
ftr-430	589	35	”	"	PUNCT
ftr-430	589	36	and	and	CCONJ
ftr-430	589	37	“	"	PUNCT
ftr-430	589	38	u.s	u.s	PROPN
ftr-430	589	39	.	.	PROPN
ftr-430	589	40	c	c	PROPN
ftr-430	589	41	corporations	corporation	NOUN
ftr-430	589	42	”	"	PUNCT
ftr-430	589	43	without	without	ADP
ftr-430	589	44	further	further	ADJ
ftr-430	589	45	explanation	explanation	NOUN
ftr-430	589	46	.	.	PUNCT
ftr-430	590	1	we	we	PRON
ftr-430	590	2	recognize	recognize	VERB
ftr-430	590	3	that	that	SCONJ
ftr-430	590	4	in	in	ADP
ftr-430	590	5	taking	take	VERB
ftr-430	590	6	this	this	DET
ftr-430	590	7	approach	approach	NOUN
ftr-430	590	8	,	,	PUNCT
ftr-430	590	9	we	we	PRON
ftr-430	590	10	have	have	AUX
ftr-430	590	11	oversimplified	oversimplify	VERB
ftr-430	590	12	matters	matter	NOUN
ftr-430	590	13	by	by	ADP
ftr-430	590	14	acting	act	VERB
ftr-430	590	15	as	as	SCONJ
ftr-430	590	16	if	if	SCONJ
ftr-430	590	17	the	the	DET
ftr-430	590	18	identification	identification	NOUN
ftr-430	590	19	of	of	ADP
ftr-430	590	20	such	such	ADJ
ftr-430	590	21	corporations	corporation	NOUN
ftr-430	590	22	were	be	AUX
ftr-430	590	23	an	an	DET
ftr-430	590	24	obvious	obvious	ADJ
ftr-430	590	25	,	,	PUNCT
ftr-430	590	26	non	non	ADJ
ftr-430	590	27	-	-	ADJ
ftr-430	590	28	controversial	controversial	ADJ
ftr-430	590	29	matter	matter	NOUN
ftr-430	590	30	.	.	PUNCT
ftr-430	591	1	we	we	PRON
ftr-430	591	2	did	do	VERB
ftr-430	591	3	so	so	ADV
ftr-430	591	4	because	because	SCONJ
ftr-430	591	5	this	this	PRON
ftr-430	591	6	is	be	AUX
ftr-430	591	7	,	,	PUNCT
ftr-430	591	8	in	in	ADP
ftr-430	591	9	fact	fact	NOUN
ftr-430	591	10	,	,	PUNCT
ftr-430	591	11	a	a	DET
ftr-430	591	12	difficult	difficult	ADJ
ftr-430	591	13	and	and	CCONJ
ftr-430	591	14	complex	complex	ADJ
ftr-430	591	15	issue	issue	NOUN
ftr-430	591	16	and	and	CCONJ
ftr-430	591	17	a	a	DET
ftr-430	591	18	thorough	thorough	ADJ
ftr-430	591	19	analysis	analysis	NOUN
ftr-430	591	20	would	would	AUX
ftr-430	591	21	substantially	substantially	ADV
ftr-430	591	22	detract	detract	VERB
ftr-430	591	23	from	from	ADP
ftr-430	591	24	our	our	PRON
ftr-430	591	25	focus	focus	NOUN
ftr-430	591	26	on	on	ADP
ftr-430	591	27	the	the	DET
ftr-430	591	28	international	international	ADJ
ftr-430	591	29	implications	implication	NOUN
ftr-430	591	30	of	of	ADP
ftr-430	591	31	the	the	DET
ftr-430	591	32	ability	ability	NOUN
ftr-430	591	33	-	-	PUNCT
ftr-430	591	34	to	to	ADP
ftr-430	591	35	-	-	PUNCT
ftr-430	591	36	pay	pay	VERB
ftr-430	591	37	principle	principle	NOUN
ftr-430	591	38	.	.	PUNCT
ftr-430	592	1	nevertheless	nevertheless	ADV
ftr-430	592	2	,	,	PUNCT
ftr-430	592	3	the	the	DET
ftr-430	592	4	problem	problem	NOUN
ftr-430	592	5	of	of	ADP
ftr-430	592	6	identifying	identify	VERB
ftr-430	592	7	the	the	DET
ftr-430	592	8	corporations	corporation	NOUN
ftr-430	592	9	that	that	PRON
ftr-430	592	10	should	should	AUX
ftr-430	592	11	be	be	AUX
ftr-430	592	12	subjected	subject	VERB
ftr-430	592	13	to	to	ADP
ftr-430	592	14	u.s	u.s	PROPN
ftr-430	592	15	.	.	PROPN
ftr-430	592	16	taxation	taxation	NOUN
ftr-430	592	17	of	of	ADP
ftr-430	592	18	their	their	PRON
ftr-430	592	19	worldwide	worldwide	ADJ
ftr-430	592	20	incomes	income	NOUN
ftr-430	592	21	has	have	VERB
ftr-430	592	22	important	important	ADJ
ftr-430	592	23	implications	implication	NOUN
ftr-430	592	24	regarding	regard	VERB
ftr-430	592	25	the	the	DET
ftr-430	592	26	ability	ability	NOUN
ftr-430	592	27	-	-	PUNCT
ftr-430	592	28	to	to	ADP
ftr-430	592	29	-	-	PUNCT
ftr-430	592	30	pay	pay	VERB
ftr-430	592	31	principle	principle	NOUN
ftr-430	592	32	and	and	CCONJ
ftr-430	592	33	a	a	DET
ftr-430	592	34	brief	brief	ADJ
ftr-430	592	35	discussion	discussion	NOUN
ftr-430	592	36	is	be	AUX
ftr-430	592	37	appropriate	appropriate	ADJ
ftr-430	592	38	at	at	ADP
ftr-430	592	39	this	this	DET
ftr-430	592	40	point	point	NOUN
ftr-430	592	41	.	.	PUNCT
ftr-430	593	1	a	a	DET
ftr-430	593	2	corporation	corporation	NOUN
ftr-430	593	3	is	be	AUX
ftr-430	593	4	treated	treat	VERB
ftr-430	593	5	as	as	ADP
ftr-430	593	6	a	a	DET
ftr-430	593	7	u.s	u.s	PROPN
ftr-430	593	8	.	.	PROPN
ftr-430	593	9	resident	resident	NOUN
ftr-430	593	10	,	,	PUNCT
ftr-430	593	11	taxed	tax	VERB
ftr-430	593	12	by	by	ADP
ftr-430	593	13	the	the	DET
ftr-430	593	14	united	united	PROPN
ftr-430	593	15	states	states	PROPN
ftr-430	593	16	on	on	ADP
ftr-430	593	17	its	its	PRON
ftr-430	593	18	worldwide	worldwide	ADJ
ftr-430	593	19	income	income	NOUN
ftr-430	593	20	,	,	PUNCT
ftr-430	593	21	if	if	SCONJ
ftr-430	593	22	it	it	PRON
ftr-430	593	23	satisfies	satisfy	VERB
ftr-430	593	24	the	the	DET
ftr-430	593	25	internal	internal	PROPN
ftr-430	593	26	revenue	revenue	PROPN
ftr-430	593	27	code	code	PROPN
ftr-430	593	28	’s	’s	PART
ftr-430	593	29	definition	definition	NOUN
ftr-430	593	30	of	of	ADP
ftr-430	593	31	a	a	DET
ftr-430	593	32	“	"	PUNCT
ftr-430	593	33	domestic	domestic	ADJ
ftr-430	593	34	corporation”–i.e	corporation”–i.e	NOUN
ftr-430	593	35	.	.	PUNCT
ftr-430	594	1	,	,	PUNCT
ftr-430	594	2	if	if	SCONJ
ftr-430	594	3	it	it	PRON
ftr-430	594	4	is	be	AUX
ftr-430	594	5	incorporated	incorporate	VERB
ftr-430	594	6	under	under	ADP
ftr-430	594	7	the	the	DET
ftr-430	594	8	laws	law	NOUN
ftr-430	594	9	of	of	ADP
ftr-430	594	10	the	the	DET
ftr-430	594	11	united	united	PROPN
ftr-430	594	12	states	states	PROPN
ftr-430	594	13	,	,	PUNCT
ftr-430	594	14	one	one	NUM
ftr-430	594	15	of	of	ADP
ftr-430	594	16	the	the	DET
ftr-430	594	17	50	50	NUM
ftr-430	594	18	states	state	NOUN
ftr-430	594	19	or	or	CCONJ
ftr-430	594	20	the	the	DET
ftr-430	594	21	district	district	NOUN
ftr-430	594	22	of	of	ADP
ftr-430	594	23	columbia.60	columbia.60	PROPN
ftr-430	594	24	commentators	commentator	NOUN
ftr-430	594	25	have	have	AUX
ftr-430	594	26	argued	argue	VERB
ftr-430	594	27	that	that	SCONJ
ftr-430	594	28	when	when	SCONJ
ftr-430	594	29	this	this	DET
ftr-430	594	30	place	place	NOUN
ftr-430	594	31	-	-	PUNCT
ftr-430	594	32	of	of	ADP
ftr-430	594	33	-	-	PUNCT
ftr-430	594	34	incorporation	incorporation	NOUN
ftr-430	594	35	rule	rule	NOUN
ftr-430	594	36	is	be	AUX
ftr-430	594	37	coupled	couple	VERB
ftr-430	594	38	with	with	ADP
ftr-430	594	39	the	the	DET
ftr-430	594	40	u.s	u.s	PROPN
ftr-430	594	41	.	.	PROPN
ftr-430	594	42	worldwide	worldwide	PROPN
ftr-430	594	43	taxation	taxation	NOUN
ftr-430	594	44	system	system	NOUN
ftr-430	594	45	,	,	PUNCT
ftr-430	594	46	it	it	PRON
ftr-430	594	47	creates	create	VERB
ftr-430	594	48	the	the	DET
ftr-430	594	49	indefensible	indefensible	ADJ
ftr-430	594	50	possibility	possibility	NOUN
ftr-430	594	51	of	of	ADP
ftr-430	594	52	a	a	DET
ftr-430	594	53	corporation	corporation	NOUN
ftr-430	594	54	with	with	ADP
ftr-430	594	55	no	no	DET
ftr-430	594	56	u.s	u.s	PROPN
ftr-430	594	57	.	.	PROPN
ftr-430	594	58	shareholders	shareholder	NOUN
ftr-430	594	59	,	,	PUNCT
ftr-430	594	60	no	no	DET
ftr-430	594	61	u.s	u.s	PROPN
ftr-430	594	62	.	.	PROPN
ftr-430	594	63	assets	asset	NOUN
ftr-430	594	64	and	and	CCONJ
ftr-430	594	65	no	no	PRON
ftr-430	594	66	u.s.-source	u.s.-source	NOUN
ftr-430	594	67	income	income	NOUN
ftr-430	594	68	incurring	incur	VERB
ftr-430	594	69	u.s	u.s	PROPN
ftr-430	594	70	.	.	PROPN
ftr-430	594	71	tax	tax	NOUN
ftr-430	594	72	on	on	ADP
ftr-430	594	73	its	its	PRON
ftr-430	594	74	foreign	foreign	ADJ
ftr-430	594	75	-	-	PUNCT
ftr-430	594	76	source	source	NOUN
ftr-430	594	77	income	income	NOUN
ftr-430	594	78	merely	merely	ADV
ftr-430	594	79	because	because	SCONJ
ftr-430	594	80	it	it	PRON
ftr-430	594	81	was	be	AUX
ftr-430	594	82	incorporated	incorporate	VERB
ftr-430	594	83	in	in	ADP
ftr-430	594	84	a	a	DET
ftr-430	594	85	u.s	u.s	PROPN
ftr-430	594	86	.	.	PROPN
ftr-430	594	87	jurisdiction	jurisdiction	NOUN
ftr-430	594	88	.	.	PUNCT
ftr-430	595	1	61	61	NUM
ftr-430	595	2	we	we	PRON
ftr-430	595	3	recognize	recognize	VERB
ftr-430	595	4	that	that	SCONJ
ftr-430	595	5	when	when	SCONJ
ftr-430	595	6	u.s	u.s	PROPN
ftr-430	595	7	.	.	PROPN
ftr-430	595	8	resident	resident	ADJ
ftr-430	595	9	status	status	NOUN
ftr-430	595	10	is	be	AUX
ftr-430	595	11	bestowed	bestow	VERB
ftr-430	595	12	on	on	ADP
ftr-430	595	13	a	a	DET
ftr-430	595	14	corporation	corporation	NOUN
ftr-430	595	15	owned	own	VERB
ftr-430	595	16	exclusively	exclusively	ADV
ftr-430	595	17	by	by	ADP
ftr-430	595	18	foreign	foreign	ADJ
ftr-430	595	19	shareholders	shareholder	NOUN
ftr-430	595	20	and	and	CCONJ
ftr-430	595	21	earning	earn	VERB
ftr-430	595	22	its	its	PRON
ftr-430	595	23	income	income	NOUN
ftr-430	595	24	entirely	entirely	ADV
ftr-430	595	25	outside	outside	ADP
ftr-430	595	26	the	the	DET
ftr-430	595	27	united	united	PROPN
ftr-430	595	28	states	states	PROPN
ftr-430	595	29	,	,	PUNCT
ftr-430	595	30	the	the	DET
ftr-430	595	31	result	result	NOUN
ftr-430	595	32	is	be	AUX
ftr-430	595	33	overtaxation	overtaxation	NOUN
ftr-430	595	34	of	of	ADP
ftr-430	595	35	the	the	DET
ftr-430	595	36	foreign	foreign	ADJ
ftr-430	595	37	shareholders	shareholder	NOUN
ftr-430	595	38	by	by	ADP
ftr-430	595	39	the	the	DET
ftr-430	595	40	united	united	PROPN
ftr-430	595	41	states	states	PROPN
ftr-430	595	42	.	.	PUNCT
ftr-430	596	1	we	we	PRON
ftr-430	596	2	do	do	AUX
ftr-430	596	3	not	not	PART
ftr-430	596	4	view	view	VERB
ftr-430	596	5	this	this	PRON
ftr-430	596	6	as	as	ADP
ftr-430	596	7	a	a	DET
ftr-430	596	8	significant	significant	ADJ
ftr-430	596	9	practical	practical	ADJ
ftr-430	596	10	problem	problem	NOUN
ftr-430	596	11	,	,	PUNCT
ftr-430	596	12	however	however	ADV
ftr-430	596	13	,	,	PUNCT
ftr-430	596	14	because	because	SCONJ
ftr-430	596	15	the	the	DET
ftr-430	596	16	universe	universe	NOUN
ftr-430	596	17	of	of	ADP
ftr-430	596	18	domestic	domestic	ADJ
ftr-430	596	19	corporations	corporation	NOUN
ftr-430	596	20	with	with	ADP
ftr-430	596	21	no	no	DET
ftr-430	596	22	u.s	u.s	PROPN
ftr-430	596	23	.	.	PROPN
ftr-430	596	24	shareholders	shareholder	NOUN
ftr-430	596	25	,	,	PUNCT
ftr-430	596	26	no	no	DET
ftr-430	596	27	u.s	u.s	PROPN
ftr-430	596	28	.	.	PROPN
ftr-430	596	29	assets	asset	NOUN
ftr-430	596	30	and	and	CCONJ
ftr-430	596	31	no	no	PRON
ftr-430	596	32	u.s.-source	u.s.-source	ADJ
ftr-430	596	33	income	income	NOUN
ftr-430	596	34	is	be	AUX
ftr-430	596	35	surely	surely	ADV
ftr-430	596	36	very	very	ADV
ftr-430	596	37	small	small	ADJ
ftr-430	596	38	and	and	CCONJ
ftr-430	596	39	nearly	nearly	ADV
ftr-430	596	40	always	always	ADV
ftr-430	596	41	the	the	DET
ftr-430	596	42	result	result	NOUN
ftr-430	596	43	of	of	ADP
ftr-430	596	44	informed	informed	ADJ
ftr-430	596	45	planning.62	planning.62	NOUN
ftr-430	596	46	2001	2001	NUM
ftr-430	596	47	]	]	PUNCT
ftr-430	596	48	fairness	fairness	NOUN
ftr-430	596	49	in	in	ADP
ftr-430	596	50	international	international	ADJ
ftr-430	596	51	taxation	taxation	NOUN
ftr-430	596	52	325	325	NUM
ftr-430	596	53	63	63	NUM
ftr-430	596	54	.	.	PUNCT
ftr-430	597	1	see	see	VERB
ftr-430	597	2	bouma	bouma	PROPN
ftr-430	597	3	,	,	PUNCT
ftr-430	597	4	supra	supra	PROPN
ftr-430	597	5	note	note	NOUN
ftr-430	597	6	9	9	NUM
ftr-430	597	7	,	,	PUNCT
ftr-430	597	8	at	at	ADP
ftr-430	597	9	813	813	NUM
ftr-430	597	10	;	;	PUNCT
ftr-430	597	11	ryan	ryan	PROPN
ftr-430	597	12	j.	j.	PROPN
ftr-430	597	13	donmoyer	donmoyer	PROPN
ftr-430	597	14	,	,	PUNCT
ftr-430	597	15	multinationals	multinational	NOUN
ftr-430	597	16	beg	beg	VERB
ftr-430	597	17	finance	finance	NOUN
ftr-430	597	18	to	to	PART
ftr-430	597	19	simplify	simplify	VERB
ftr-430	597	20	international	international	ADJ
ftr-430	597	21	laws	law	NOUN
ftr-430	597	22	,	,	PUNCT
ftr-430	597	23	82	82	NUM
ftr-430	597	24	tax	tax	NOUN
ftr-430	597	25	notes	note	NOUN
ftr-430	597	26	1539	1539	NUM
ftr-430	597	27	(	(	PUNCT
ftr-430	597	28	1999	1999	NUM
ftr-430	597	29	)	)	PUNCT
ftr-430	597	30	;	;	PUNCT
ftr-430	597	31	roin	roin	NOUN
ftr-430	597	32	,	,	PUNCT
ftr-430	597	33	supra	supra	PROPN
ftr-430	597	34	note	note	NOUN
ftr-430	597	35	10	10	NUM
ftr-430	597	36	,	,	PUNCT
ftr-430	597	37	at	at	ADP
ftr-430	597	38	589	589	NUM
ftr-430	597	39	n.151	n.151	NUM
ftr-430	597	40	,	,	PUNCT
ftr-430	597	41	590	590	NUM
ftr-430	597	42	;	;	PUNCT
ftr-430	597	43	see	see	VERB
ftr-430	597	44	also	also	ADV
ftr-430	597	45	avi	avi	VERB
ftr-430	597	46	-	-	PUNCT
ftr-430	597	47	yonah	yonah	ADJ
ftr-430	597	48	,	,	PUNCT
ftr-430	597	49	supra	supra	ADJ
ftr-430	597	50	note	note	NOUN
ftr-430	597	51	10	10	NUM
ftr-430	597	52	,	,	PUNCT
ftr-430	597	53	at	at	ADP
ftr-430	597	54	1594	1594	NUM
ftr-430	597	55	,	,	PUNCT
ftr-430	597	56	1665	1665	NUM
ftr-430	597	57	-	-	SYM
ftr-430	597	58	66	66	NUM
ftr-430	597	59	,	,	PUNCT
ftr-430	597	60	1670	1670	NUM
ftr-430	597	61	;	;	PUNCT
ftr-430	597	62	graetz	graetz	NOUN
ftr-430	597	63	,	,	PUNCT
ftr-430	597	64	supra	supra	PROPN
ftr-430	597	65	note	note	NOUN
ftr-430	597	66	4	4	NUM
ftr-430	597	67	,	,	PUNCT
ftr-430	597	68	at	at	ADP
ftr-430	597	69	32829	32829	NUM
ftr-430	597	70	.	.	PUNCT
ftr-430	598	1	64	64	NUM
ftr-430	598	2	.	.	PUNCT
ftr-430	599	1	the	the	DET
ftr-430	599	2	australian	australian	ADJ
ftr-430	599	3	definition	definition	NOUN
ftr-430	599	4	of	of	ADP
ftr-430	599	5	resident	resident	ADJ
ftr-430	599	6	corporation	corporation	NOUN
ftr-430	599	7	generally	generally	ADV
ftr-430	599	8	follows	follow	VERB
ftr-430	599	9	the	the	DET
ftr-430	599	10	shareholder	shareholder	NOUN
ftr-430	599	11	residence	residence	NOUN
ftr-430	599	12	approach	approach	NOUN
ftr-430	599	13	.	.	PUNCT
ftr-430	600	1	see	see	VERB
ftr-430	600	2	income	income	NOUN
ftr-430	600	3	tax	tax	NOUN
ftr-430	600	4	assessment	assessment	NOUN
ftr-430	600	5	act	act	PROPN
ftr-430	600	6	1936	1936	NUM
ftr-430	600	7	,	,	PUNCT
ftr-430	600	8	§	§	PROPN
ftr-430	600	9	6(1	6(1	NUM
ftr-430	600	10	)	)	PUNCT
ftr-430	600	11	.	.	PUNCT
ftr-430	601	1	65	65	NUM
ftr-430	601	2	.	.	X
ftr-430	602	1	for	for	ADP
ftr-430	602	2	a	a	DET
ftr-430	602	3	proposal	proposal	NOUN
ftr-430	602	4	to	to	PART
ftr-430	602	5	do	do	AUX
ftr-430	602	6	so	so	ADV
ftr-430	602	7	,	,	PUNCT
ftr-430	602	8	see	see	VERB
ftr-430	602	9	peroni	peroni	PROPN
ftr-430	602	10	,	,	PUNCT
ftr-430	602	11	fleming	fleming	PROPN
ftr-430	602	12	&	&	CCONJ
ftr-430	602	13	shay	shay	PROPN
ftr-430	602	14	,	,	PUNCT
ftr-430	602	15	supra	supra	PROPN
ftr-430	602	16	note	note	PROPN
ftr-430	602	17	10	10	NUM
ftr-430	602	18	,	,	PUNCT
ftr-430	602	19	at	at	ADP
ftr-430	602	20	507	507	NUM
ftr-430	602	21	-	-	SYM
ftr-430	602	22	16	16	NUM
ftr-430	602	23	.	.	PUNCT
ftr-430	603	1	66	66	NUM
ftr-430	603	2	.	.	PUNCT
ftr-430	604	1	michael	michael	PROPN
ftr-430	604	2	j.	j.	PROPN
ftr-430	604	3	grae	grae	PROPN
ftr-430	604	4	tz	tz	PROPN
ftr-430	604	5	,	,	PUNCT
ftr-430	604	6	taxing	tax	VERB
ftr-430	604	7	international	international	ADJ
ftr-430	604	8	income	income	NOUN
ftr-430	604	9	:	:	PUNCT
ftr-430	604	10	inadequate	inadequate	ADJ
ftr-430	604	11	principles	principle	NOUN
ftr-430	604	12	,	,	PUNCT
ftr-430	604	13	outdated	outdated	ADJ
ftr-430	604	14	concepts	concept	NOUN
ftr-430	604	15	and	and	CCONJ
ftr-430	604	16	unsatisfactory	unsatisfactory	ADJ
ftr-430	604	17	policies	policy	NOUN
ftr-430	604	18	,	,	PUNCT
ftr-430	604	19	54	54	NUM
ftr-430	604	20	tax	tax	NOUN
ftr-430	604	21	l.	l.	PROPN
ftr-430	604	22	rev	rev	PROPN
ftr-430	604	23	.	.	PROPN
ftr-430	604	24	261	261	NUM
ftr-430	604	25	,	,	PUNCT
ftr-430	604	26	320	320	NUM
ftr-430	604	27	(	(	PUNCT
ftr-430	604	28	2001	2001	NUM
ftr-430	604	29	)	)	PUNCT
ftr-430	604	30	.	.	PUNCT
ftr-430	605	1	a	a	DET
ftr-430	605	2	related	relate	VERB
ftr-430	605	3	suggestion	suggestion	NOUN
ftr-430	605	4	has	have	AUX
ftr-430	605	5	been	be	AUX
ftr-430	605	6	made	make	VERB
ftr-430	605	7	that	that	SCONJ
ftr-430	605	8	the	the	DET
ftr-430	605	9	combination	combination	NOUN
ftr-430	605	10	of	of	ADP
ftr-430	605	11	the	the	DET
ftr-430	605	12	u.s	u.s	PROPN
ftr-430	605	13	.	.	PROPN
ftr-430	605	14	approach	approach	NOUN
ftr-430	605	15	to	to	ADP
ftr-430	605	16	defining	define	VERB
ftr-430	605	17	corporate	corporate	ADJ
ftr-430	605	18	residency	residency	NOUN
ftr-430	605	19	and	and	CCONJ
ftr-430	605	20	the	the	DET
ftr-430	605	21	u.s	u.s	PROPN
ftr-430	605	22	.	.	PROPN
ftr-430	605	23	system	system	NOUN
ftr-430	605	24	of	of	ADP
ftr-430	605	25	worldwide	worldwide	ADJ
ftr-430	605	26	taxation	taxation	NOUN
ftr-430	605	27	will	will	AUX
ftr-430	605	28	drive	drive	VERB
ftr-430	605	29	u.s	u.s	PROPN
ftr-430	605	30	.	.	PROPN
ftr-430	605	31	resident	resident	PROPN
ftr-430	605	32	corporations	corporation	NOUN
ftr-430	605	33	to	to	PART
ftr-430	605	34	incorporate	incorporate	VERB
ftr-430	605	35	their	their	PRON
ftr-430	605	36	new	new	ADJ
ftr-430	605	37	ventures	venture	NOUN
ftr-430	605	38	(	(	PUNCT
ftr-430	605	39	say	say	VERB
ftr-430	605	40	intel	intel	PROPN
ftr-430	605	41	’s	’s	PART
ftr-430	605	42	development	development	NOUN
ftr-430	605	43	of	of	ADP
ftr-430	605	44	its	its	PRON
ftr-430	605	45	next	next	ADJ
ftr-430	605	46	-	-	PUNCT
ftr-430	605	47	generation	generation	NOUN
ftr-430	605	48	processor	processor	NOUN
ftr-430	605	49	)	)	PUNCT
ftr-430	605	50	in	in	ADP
ftr-430	605	51	low	low	ADJ
ftr-430	605	52	-	-	PUNCT
ftr-430	605	53	tax	tax	NOUN
ftr-430	605	54	offshore	offshore	NOUN
ftr-430	605	55	jurisdictions.63	jurisdictions.63	PROPN
ftr-430	605	56	the	the	DET
ftr-430	605	57	new	new	ADJ
ftr-430	605	58	corporations	corporation	NOUN
ftr-430	605	59	would	would	AUX
ftr-430	605	60	then	then	ADV
ftr-430	605	61	be	be	AUX
ftr-430	605	62	foreign	foreign	ADJ
ftr-430	605	63	residents	resident	NOUN
ftr-430	605	64	that	that	PRON
ftr-430	605	65	escape	escape	VERB
ftr-430	605	66	current	current	ADJ
ftr-430	605	67	u.s	u.s	PROPN
ftr-430	605	68	.	.	PROPN
ftr-430	605	69	taxation	taxation	NOUN
ftr-430	605	70	of	of	ADP
ftr-430	605	71	their	their	PRON
ftr-430	605	72	foreign	foreign	ADJ
ftr-430	605	73	-	-	PUNCT
ftr-430	605	74	source	source	NOUN
ftr-430	605	75	income	income	NOUN
ftr-430	605	76	.	.	PUNCT
ftr-430	606	1	however	however	ADV
ftr-430	606	2	,	,	PUNCT
ftr-430	606	3	if	if	SCONJ
ftr-430	606	4	runaway	runaway	ADJ
ftr-430	606	5	corporations	corporation	NOUN
ftr-430	606	6	are	be	AUX
ftr-430	606	7	truly	truly	ADV
ftr-430	606	8	a	a	DET
ftr-430	606	9	threat	threat	NOUN
ftr-430	606	10	to	to	ADP
ftr-430	606	11	the	the	DET
ftr-430	606	12	u.s	u.s	PROPN
ftr-430	606	13	.	.	PROPN
ftr-430	606	14	income	income	PROPN
ftr-430	606	15	tax	tax	NOUN
ftr-430	606	16	base	base	NOUN
ftr-430	606	17	,	,	PUNCT
ftr-430	606	18	the	the	DET
ftr-430	606	19	problem	problem	NOUN
ftr-430	606	20	can	can	AUX
ftr-430	606	21	be	be	AUX
ftr-430	606	22	properly	properly	ADV
ftr-430	606	23	addressed	address	VERB
ftr-430	606	24	by	by	ADP
ftr-430	606	25	expanding	expand	VERB
ftr-430	606	26	the	the	DET
ftr-430	606	27	definition	definition	NOUN
ftr-430	606	28	of	of	ADP
ftr-430	606	29	“	"	PUNCT
ftr-430	606	30	domestic	domestic	ADJ
ftr-430	606	31	corporation	corporation	NOUN
ftr-430	606	32	.	.	PUNCT
ftr-430	606	33	”	"	PUNCT
ftr-430	607	1	to	to	PART
ftr-430	607	2	be	be	AUX
ftr-430	607	3	specific	specific	ADJ
ftr-430	607	4	,	,	PUNCT
ftr-430	607	5	if	if	SCONJ
ftr-430	607	6	u.s	u.s	PROPN
ftr-430	607	7	.	.	PROPN
ftr-430	607	8	resident	resident	PROPN
ftr-430	607	9	corporations	corporation	NOUN
ftr-430	607	10	incorporate	incorporate	VERB
ftr-430	607	11	their	their	PRON
ftr-430	607	12	new	new	ADJ
ftr-430	607	13	product	product	NOUN
ftr-430	607	14	developments	development	NOUN
ftr-430	607	15	offshore	offshore	ADV
ftr-430	607	16	,	,	PUNCT
ftr-430	607	17	the	the	DET
ftr-430	607	18	united	united	PROPN
ftr-430	607	19	states	states	PROPN
ftr-430	607	20	could	could	AUX
ftr-430	607	21	counter	counter	VERB
ftr-430	607	22	that	that	DET
ftr-430	607	23	tax	tax	NOUN
ftr-430	607	24	-	-	PUNCT
ftr-430	607	25	avoidance	avoidance	NOUN
ftr-430	607	26	strategy	strategy	NOUN
ftr-430	607	27	by	by	ADP
ftr-430	607	28	enlarging	enlarge	VERB
ftr-430	607	29	the	the	DET
ftr-430	607	30	definition	definition	NOUN
ftr-430	607	31	of	of	ADP
ftr-430	607	32	“	"	PUNCT
ftr-430	607	33	domestic	domestic	ADJ
ftr-430	607	34	corporation	corporation	NOUN
ftr-430	607	35	”	"	PUNCT
ftr-430	607	36	to	to	PART
ftr-430	607	37	include	include	VERB
ftr-430	607	38	entities	entity	NOUN
ftr-430	607	39	whose	whose	DET
ftr-430	607	40	stock	stock	NOUN
ftr-430	607	41	is	be	AUX
ftr-430	607	42	held	hold	VERB
ftr-430	607	43	in	in	ADP
ftr-430	607	44	significant	significant	ADJ
ftr-430	607	45	percentages	percentage	NOUN
ftr-430	607	46	by	by	ADP
ftr-430	607	47	u.s	u.s	PROPN
ftr-430	607	48	.	.	PROPN
ftr-430	607	49	residents.64	residents.64	NOUN
ftr-430	607	50	even	even	ADV
ftr-430	607	51	better	well	ADV
ftr-430	607	52	,	,	PUNCT
ftr-430	607	53	the	the	DET
ftr-430	607	54	united	united	PROPN
ftr-430	607	55	states	states	PROPN
ftr-430	607	56	could	could	AUX
ftr-430	607	57	totally	totally	ADV
ftr-430	607	58	end	end	VERB
ftr-430	607	59	deferral	deferral	ADV
ftr-430	607	60	of	of	ADP
ftr-430	607	61	u.s	u.s	PROPN
ftr-430	607	62	.	.	PROPN
ftr-430	607	63	tax	tax	NOUN
ftr-430	607	64	on	on	ADP
ftr-430	607	65	income	income	NOUN
ftr-430	607	66	earned	earn	VERB
ftr-430	607	67	by	by	ADP
ftr-430	607	68	u.s	u.s	PROPN
ftr-430	607	69	.	.	PROPN
ftr-430	607	70	shareholders	shareholder	NOUN
ftr-430	607	71	through	through	ADP
ftr-430	607	72	foreign	foreign	ADJ
ftr-430	607	73	corporations	corporation	NOUN
ftr-430	607	74	by	by	ADP
ftr-430	607	75	applying	apply	VERB
ftr-430	607	76	a	a	DET
ftr-430	607	77	pass	pass	VERB
ftr-430	607	78	-	-	PUNCT
ftr-430	607	79	through	through	ADP
ftr-430	607	80	regime	regime	NOUN
ftr-430	607	81	to	to	ADP
ftr-430	607	82	such	such	ADJ
ftr-430	607	83	income.65	income.65	NOUN
ftr-430	607	84	more	more	ADV
ftr-430	607	85	importantly	importantly	ADV
ftr-430	607	86	,	,	PUNCT
ftr-430	607	87	the	the	DET
ftr-430	607	88	concept	concept	NOUN
ftr-430	607	89	of	of	ADP
ftr-430	607	90	corporate	corporate	ADJ
ftr-430	607	91	residence	residence	NOUN
ftr-430	607	92	is	be	AUX
ftr-430	607	93	critical	critical	ADJ
ftr-430	607	94	to	to	ADP
ftr-430	607	95	a	a	DET
ftr-430	607	96	system	system	NOUN
ftr-430	607	97	of	of	ADP
ftr-430	607	98	worldwide	worldwide	ADJ
ftr-430	607	99	taxation	taxation	NOUN
ftr-430	607	100	because	because	SCONJ
ftr-430	607	101	only	only	ADV
ftr-430	607	102	residents	resident	NOUN
ftr-430	607	103	are	be	AUX
ftr-430	607	104	taxed	tax	VERB
ftr-430	607	105	by	by	ADP
ftr-430	607	106	their	their	PRON
ftr-430	607	107	residence	residence	NOUN
ftr-430	607	108	country	country	NOUN
ftr-430	607	109	on	on	ADP
ftr-430	607	110	their	their	PRON
ftr-430	607	111	worldwide	worldwide	ADJ
ftr-430	607	112	incomes	income	NOUN
ftr-430	607	113	.	.	PUNCT
ftr-430	608	1	recently	recently	ADV
ftr-430	608	2	,	,	PUNCT
ftr-430	608	3	professor	professor	PROPN
ftr-430	608	4	michael	michael	PROPN
ftr-430	608	5	graetz	graetz	PROPN
ftr-430	608	6	has	have	AUX
ftr-430	608	7	cast	cast	VERB
ftr-430	608	8	doubt	doubt	NOUN
ftr-430	608	9	on	on	ADP
ftr-430	608	10	whether	whether	SCONJ
ftr-430	608	11	any	any	DET
ftr-430	608	12	definition	definition	NOUN
ftr-430	608	13	of	of	ADP
ftr-430	608	14	corporate	corporate	ADJ
ftr-430	608	15	residence	residence	NOUN
ftr-430	608	16	,	,	PUNCT
ftr-430	608	17	including	include	VERB
ftr-430	608	18	the	the	DET
ftr-430	608	19	stock	stock	NOUN
ftr-430	608	20	ownership	ownership	NOUN
ftr-430	608	21	approach	approach	NOUN
ftr-430	608	22	suggested	suggest	VERB
ftr-430	608	23	immediately	immediately	ADV
ftr-430	608	24	above	above	ADV
ftr-430	608	25	,	,	PUNCT
ftr-430	608	26	is	be	AUX
ftr-430	608	27	defensible	defensible	ADJ
ftr-430	608	28	or	or	CCONJ
ftr-430	608	29	practical	practical	ADJ
ftr-430	608	30	.	.	PUNCT
ftr-430	609	1	his	his	PRON
ftr-430	609	2	specific	specific	ADJ
ftr-430	609	3	statements	statement	NOUN
ftr-430	609	4	are	be	AUX
ftr-430	609	5	:	:	PUNCT
ftr-430	609	6	[	[	X
ftr-430	609	7	i]n	i]n	VERB
ftr-430	609	8	the	the	DET
ftr-430	609	9	case	case	NOUN
ftr-430	609	10	of	of	ADP
ftr-430	609	11	corporations	corporation	NOUN
ftr-430	609	12	,	,	PUNCT
ftr-430	609	13	the	the	DET
ftr-430	609	14	idea	idea	NOUN
ftr-430	609	15	of	of	ADP
ftr-430	609	16	residence	residence	NOUN
ftr-430	609	17	is	be	AUX
ftr-430	609	18	largely	largely	ADV
ftr-430	609	19	an	an	DET
ftr-430	609	20	effort	effort	NOUN
ftr-430	609	21	to	to	PART
ftr-430	609	22	put	put	VERB
ftr-430	609	23	flesh	flesh	NOUN
ftr-430	609	24	into	into	ADP
ftr-430	609	25	fiction	fiction	NOUN
ftr-430	609	26	,	,	PUNCT
ftr-430	609	27	to	to	PART
ftr-430	609	28	find	find	VERB
ftr-430	609	29	economic	economic	ADJ
ftr-430	609	30	and	and	CCONJ
ftr-430	609	31	political	political	ADJ
ftr-430	609	32	substance	substance	NOUN
ftr-430	609	33	in	in	ADP
ftr-430	609	34	a	a	DET
ftr-430	609	35	world	world	NOUN
ftr-430	609	36	occupied	occupy	VERB
ftr-430	609	37	with	with	ADP
ftr-430	609	38	legal	legal	ADJ
ftr-430	609	39	niceties	nicety	NOUN
ftr-430	609	40	.	.	PUNCT
ftr-430	609	41	.	.	PUNCT
ftr-430	609	42	.	.	PUNCT
ftr-430	610	1	.66	.66	NUM
ftr-430	610	2	.	.	PUNCT
ftr-430	610	3	.	.	PUNCT
ftr-430	610	4	.	.	PUNCT
ftr-430	611	1	.	.	PUNCT
ftr-430	612	1	it	it	PRON
ftr-430	612	2	is	be	AUX
ftr-430	612	3	precarious	precarious	ADJ
ftr-430	612	4	to	to	PART
ftr-430	612	5	turn	turn	VERB
ftr-430	612	6	significant	significant	ADJ
ftr-430	612	7	u.s	u.s	PROPN
ftr-430	612	8	.	.	PROPN
ftr-430	612	9	tax	tax	NOUN
ftr-430	612	10	consequences	consequence	NOUN
ftr-430	612	11	on	on	ADP
ftr-430	612	12	the	the	DET
ftr-430	612	13	status	status	NOUN
ftr-430	612	14	of	of	ADP
ftr-430	612	15	a	a	DET
ftr-430	612	16	corporation	corporation	NOUN
ftr-430	612	17	as	as	ADP
ftr-430	612	18	a	a	DET
ftr-430	612	19	resident	resident	NOUN
ftr-430	612	20	or	or	CCONJ
ftr-430	612	21	nonresident	nonresident	ADJ
ftr-430	612	22	,	,	PUNCT
ftr-430	612	23	given	give	VERB
ftr-430	612	24	the	the	DET
ftr-430	612	25	difficulty	difficulty	NOUN
ftr-430	612	26	of	of	ADP
ftr-430	612	27	assessing	assess	VERB
ftr-430	612	28	the	the	DET
ftr-430	612	29	“	"	PUNCT
ftr-430	612	30	true	true	ADJ
ftr-430	612	31	”	"	PUNCT
ftr-430	612	32	residence	residence	NOUN
ftr-430	612	33	of	of	ADP
ftr-430	612	34	corporations	corporation	NOUN
ftr-430	612	35	,	,	PUNCT
ftr-430	612	36	except	except	SCONJ
ftr-430	612	37	in	in	ADP
ftr-430	612	38	the	the	DET
ftr-430	612	39	case	case	NOUN
ftr-430	612	40	of	of	ADP
ftr-430	612	41	closely	closely	ADV
ftr-430	612	42	-	-	PUNCT
ftr-430	612	43	held	hold	VERB
ftr-430	612	44	companies	company	NOUN
ftr-430	612	45	where	where	SCONJ
ftr-430	612	46	the	the	DET
ftr-430	612	47	residence	residence	NOUN
ftr-430	612	48	of	of	ADP
ftr-430	612	49	the	the	DET
ftr-430	612	50	owners	owner	NOUN
ftr-430	612	51	easily	easily	ADV
ftr-430	612	52	can	can	AUX
ftr-430	612	53	be	be	AUX
ftr-430	612	54	determined	determine	VERB
ftr-430	612	55	.	.	PUNCT
ftr-430	613	1	linking	link	VERB
ftr-430	613	2	corporate	corporate	ADJ
ftr-430	613	3	residence	residence	NOUN
ftr-430	613	4	to	to	ADP
ftr-430	613	5	the	the	DET
ftr-430	613	6	residence	residence	NOUN
ftr-430	613	7	of	of	ADP
ftr-430	613	8	its	its	PRON
ftr-430	613	9	326	326	NUM
ftr-430	613	10	florida	florida	PROPN
ftr-430	613	11	tax	tax	NOUN
ftr-430	613	12	review	review	NOUN
ftr-430	613	13	[	[	X
ftr-430	613	14	vol	vol	NOUN
ftr-430	613	15	.	.	PUNCT
ftr-430	613	16	5:4	5:4	NUM
ftr-430	613	17	67	67	NUM
ftr-430	613	18	.	.	PUNCT
ftr-430	614	1	i	i	PRON
ftr-430	614	2	d.	d.	PROPN
ftr-430	614	3	at	at	ADP
ftr-430	614	4	323	323	NUM
ftr-430	614	5	.	.	PUNCT
ftr-430	615	1	68	68	NUM
ftr-430	615	2	.	.	PUNCT
ftr-430	616	1	see	see	VERB
ftr-430	616	2	i	i	PRON
ftr-430	616	3	d.	d.	PROPN
ftr-430	616	4	at	at	ADP
ftr-430	616	5	331	331	NUM
ftr-430	616	6	.	.	PUNCT
ftr-430	617	1	69	69	NUM
ftr-430	617	2	.	.	PUNCT
ftr-430	618	1	see	see	VERB
ftr-430	618	2	supra	supra	PROPN
ftr-430	618	3	par	par	PROPN
ftr-430	618	4	t	t	PROPN
ftr-430	618	5	iv.c	iv.c	VERB
ftr-430	618	6	.	.	PUNCT
ftr-430	619	1	70	70	NUM
ftr-430	619	2	.	.	X
ftr-430	620	1	see	see	VERB
ftr-430	620	2	supra	supra	PROPN
ftr-430	620	3	par	par	PROPN
ftr-430	620	4	t	t	PROPN
ftr-430	620	5	iv.c	iv.c	VERB
ftr-430	620	6	.	.	PUNCT
ftr-430	621	1	71	71	NUM
ftr-430	621	2	.	.	PUNCT
ftr-430	622	1	see	see	VERB
ftr-430	622	2	ault	ault	PROPN
ftr-430	622	3	,	,	PUNCT
ftr-430	622	4	supra	supra	PROPN
ftr-430	622	5	note	note	PROPN
ftr-430	622	6	16	16	NUM
ftr-430	622	7	,	,	PUNCT
ftr-430	622	8	at	at	ADP
ftr-430	622	9	371	371	NUM
ftr-430	622	10	-	-	SYM
ftr-430	622	11	72	72	NUM
ftr-430	622	12	.	.	PUNCT
ftr-430	623	1	72	72	NUM
ftr-430	623	2	.	.	PUNCT
ftr-430	624	1	see	see	VERB
ftr-430	624	2	supra	supra	PROPN
ftr-430	624	3	par	par	PROPN
ftr-430	624	4	t	t	PROPN
ftr-430	624	5	iv.c	iv.c	VERB
ftr-430	624	6	.	.	PUNCT
ftr-430	625	1	owners	owner	NOUN
ftr-430	625	2	simply	simply	ADV
ftr-430	625	3	does	do	AUX
ftr-430	625	4	not	not	PART
ftr-430	625	5	seem	seem	VERB
ftr-430	625	6	practical	practical	ADJ
ftr-430	625	7	in	in	ADP
ftr-430	625	8	the	the	DET
ftr-430	625	9	context	context	NOUN
ftr-430	625	10	of	of	ADP
ftr-430	625	11	multitiered	multitiered	ADJ
ftr-430	625	12	multinationals	multinational	NOUN
ftr-430	625	13	.	.	PUNCT
ftr-430	626	1	on	on	ADP
ftr-430	626	2	the	the	DET
ftr-430	626	3	other	other	ADJ
ftr-430	626	4	hand	hand	NOUN
ftr-430	626	5	,	,	PUNCT
ftr-430	626	6	insisting	insist	VERB
ftr-430	626	7	that	that	SCONJ
ftr-430	626	8	a	a	DET
ftr-430	626	9	corporation	corporation	NOUN
ftr-430	626	10	’s	’s	PART
ftr-430	626	11	residence	residence	NOUN
ftr-430	626	12	is	be	AUX
ftr-430	626	13	the	the	DET
ftr-430	626	14	same	same	ADJ
ftr-430	626	15	as	as	ADP
ftr-430	626	16	that	that	PRON
ftr-430	626	17	of	of	ADP
ftr-430	626	18	its	its	PRON
ftr-430	626	19	managers	manager	NOUN
ftr-430	626	20	or	or	CCONJ
ftr-430	626	21	officers	officer	NOUN
ftr-430	626	22	seems	seem	VERB
ftr-430	626	23	difficult	difficult	ADJ
ftr-430	626	24	to	to	PART
ftr-430	626	25	justify.67	justify.67	PROPN
ftr-430	626	26	professor	professor	PROPN
ftr-430	626	27	graetz	graetz	PROPN
ftr-430	626	28	uses	use	VERB
ftr-430	626	29	these	these	DET
ftr-430	626	30	assertions	assertion	NOUN
ftr-430	626	31	regarding	regard	VERB
ftr-430	626	32	the	the	DET
ftr-430	626	33	difficulty	difficulty	NOUN
ftr-430	626	34	of	of	ADP
ftr-430	626	35	formulating	formulate	VERB
ftr-430	626	36	a	a	DET
ftr-430	626	37	defensible	defensible	ADJ
ftr-430	626	38	and	and	CCONJ
ftr-430	626	39	feasible	feasible	ADJ
ftr-430	626	40	definition	definition	NOUN
ftr-430	626	41	of	of	ADP
ftr-430	626	42	corporate	corporate	ADJ
ftr-430	626	43	residence	residence	NOUN
ftr-430	626	44	as	as	ADP
ftr-430	626	45	an	an	DET
ftr-430	626	46	element	element	NOUN
ftr-430	626	47	in	in	ADP
ftr-430	626	48	constructing	construct	VERB
ftr-430	626	49	a	a	DET
ftr-430	626	50	case	case	NOUN
ftr-430	626	51	for	for	ADP
ftr-430	626	52	seriously	seriously	ADV
ftr-430	626	53	considering	consider	VERB
ftr-430	626	54	exemption	exemption	NOUN
ftr-430	626	55	treatment	treatment	NOUN
ftr-430	626	56	of	of	ADP
ftr-430	626	57	corporate	corporate	ADJ
ftr-430	626	58	foreign	foreign	ADJ
ftr-430	626	59	-	-	PUNCT
ftr-430	626	60	source	source	NOUN
ftr-430	626	61	income	income	NOUN
ftr-430	626	62	by	by	ADP
ftr-430	626	63	the	the	DET
ftr-430	626	64	united	united	PROPN
ftr-430	626	65	states.68	states.68	NOUN
ftr-430	626	66	we	we	PRON
ftr-430	626	67	agree	agree	VERB
ftr-430	626	68	that	that	SCONJ
ftr-430	626	69	any	any	DET
ftr-430	626	70	definition	definition	NOUN
ftr-430	626	71	of	of	ADP
ftr-430	626	72	corporate	corporate	ADJ
ftr-430	626	73	residence	residence	NOUN
ftr-430	626	74	is	be	AUX
ftr-430	626	75	inevitably	inevitably	ADV
ftr-430	626	76	art	art	NOUN
ftr-430	626	77	ificial	ificial	ADJ
ftr-430	626	78	because	because	SCONJ
ftr-430	626	79	corporations	corporation	NOUN
ftr-430	626	80	themselves	themselves	PRON
ftr-430	626	81	are	be	AUX
ftr-430	626	82	artificial	artificial	ADJ
ftr-430	626	83	beings	being	NOUN
ftr-430	626	84	.	.	PUNCT
ftr-430	627	1	but	but	CCONJ
ftr-430	627	2	as	as	SCONJ
ftr-430	627	3	previously	previously	ADV
ftr-430	627	4	noted	note	VERB
ftr-430	627	5	,	,	PUNCT
ftr-430	627	6	failure	failure	NOUN
ftr-430	627	7	by	by	ADP
ftr-430	627	8	the	the	DET
ftr-430	627	9	united	united	PROPN
ftr-430	627	10	states	states	PROPN
ftr-430	627	11	to	to	PART
ftr-430	627	12	tax	tax	VERB
ftr-430	627	13	u.s	u.s	PROPN
ftr-430	627	14	.	.	PROPN
ftr-430	627	15	corporations	corporation	NOUN
ftr-430	627	16	on	on	ADP
ftr-430	627	17	their	their	PRON
ftr-430	627	18	worldwide	worldwide	ADJ
ftr-430	627	19	incomes	income	NOUN
ftr-430	627	20	would	would	AUX
ftr-430	627	21	allow	allow	VERB
ftr-430	627	22	u.s	u.s	PROPN
ftr-430	627	23	.	.	PROPN
ftr-430	627	24	resident	resident	NOUN
ftr-430	627	25	individuals	individual	NOUN
ftr-430	627	26	to	to	PART
ftr-430	627	27	materially	materially	ADV
ftr-430	627	28	avoid	avoid	VERB
ftr-430	627	29	u.s	u.s	PROPN
ftr-430	627	30	.	.	PROPN
ftr-430	627	31	taxation	taxation	NOUN
ftr-430	627	32	through	through	ADP
ftr-430	627	33	interposing	interpose	VERB
ftr-430	627	34	a	a	DET
ftr-430	627	35	corporation	corporation	NOUN
ftr-430	627	36	between	between	ADP
ftr-430	627	37	themselves	themselves	PRON
ftr-430	627	38	and	and	CCONJ
ftr-430	627	39	their	their	PRON
ftr-430	627	40	foreign	foreign	ADJ
ftr-430	627	41	-	-	PUNCT
ftr-430	627	42	source	source	NOUN
ftr-430	627	43	income.69	income.69	NOUN
ftr-430	627	44	this	this	PRON
ftr-430	627	45	would	would	AUX
ftr-430	627	46	significantly	significantly	ADV
ftr-430	627	47	undermine	undermine	VERB
ftr-430	627	48	the	the	DET
ftr-430	627	49	ability	ability	NOUN
ftr-430	627	50	-	-	PUNCT
ftr-430	627	51	to	to	ADP
ftr-430	627	52	-	-	PUNCT
ftr-430	627	53	pay	pay	VERB
ftr-430	627	54	principle	principle	NOUN
ftr-430	627	55	.	.	PUNCT
ftr-430	628	1	the	the	DET
ftr-430	628	2	united	united	PROPN
ftr-430	628	3	states	states	PROPN
ftr-430	628	4	should	should	AUX
ftr-430	628	5	not	not	PART
ftr-430	628	6	go	go	VERB
ftr-430	628	7	down	down	ADP
ftr-430	628	8	this	this	DET
ftr-430	628	9	road	road	NOUN
ftr-430	628	10	unless	unless	SCONJ
ftr-430	628	11	it	it	PRON
ftr-430	628	12	is	be	AUX
ftr-430	628	13	clear	clear	ADJ
ftr-430	628	14	ly	ly	SCONJ
ftr-430	628	15	established	establish	VERB
ftr-430	628	16	that	that	SCONJ
ftr-430	628	17	there	there	PRON
ftr-430	628	18	is	be	VERB
ftr-430	628	19	no	no	DET
ftr-430	628	20	feasible	feasible	ADJ
ftr-430	628	21	and	and	CCONJ
ftr-430	628	22	defensible	defensible	ADJ
ftr-430	628	23	definition	definition	NOUN
ftr-430	628	24	of	of	ADP
ftr-430	628	25	u.s	u.s	PROPN
ftr-430	628	26	.	.	PROPN
ftr-430	628	27	corporate	corporate	ADJ
ftr-430	628	28	residence	residence	NOUN
ftr-430	628	29	.	.	PUNCT
ftr-430	629	1	we	we	PRON
ftr-430	629	2	do	do	AUX
ftr-430	629	3	not	not	PART
ftr-430	629	4	believe	believe	VERB
ftr-430	629	5	that	that	SCONJ
ftr-430	629	6	this	this	PRON
ftr-430	629	7	is	be	AUX
ftr-430	629	8	the	the	DET
ftr-430	629	9	case	case	NOUN
ftr-430	629	10	.	.	PUNCT
ftr-430	630	1	as	as	SCONJ
ftr-430	630	2	explained	explain	VERB
ftr-430	630	3	above	above	ADV
ftr-430	630	4	,	,	PUNCT
ftr-430	630	5	a	a	DET
ftr-430	630	6	principal	principal	ADJ
ftr-430	630	7	purpose	purpose	NOUN
ftr-430	630	8	of	of	ADP
ftr-430	630	9	the	the	DET
ftr-430	630	10	u.s	u.s	PROPN
ftr-430	630	11	.	.	PROPN
ftr-430	630	12	tax	tax	NOUN
ftr-430	630	13	on	on	ADP
ftr-430	630	14	corporate	corporate	ADJ
ftr-430	630	15	income	income	NOUN
ftr-430	630	16	is	be	AUX
ftr-430	630	17	to	to	PART
ftr-430	630	18	serve	serve	VERB
ftr-430	630	19	as	as	ADP
ftr-430	630	20	an	an	DET
ftr-430	630	21	anti	anti	ADJ
ftr-430	630	22	-	-	ADJ
ftr-430	630	23	deferral	deferral	ADJ
ftr-430	630	24	device	device	NOUN
ftr-430	630	25	that	that	PRON
ftr-430	630	26	preserves	preserve	VERB
ftr-430	630	27	the	the	DET
ftr-430	630	28	efficacy	efficacy	NOUN
ftr-430	630	29	of	of	ADP
ftr-430	630	30	the	the	DET
ftr-430	630	31	shareholder	shareholder	NOUN
ftr-430	630	32	-	-	PUNCT
ftr-430	630	33	level	level	NOUN
ftr-430	630	34	tax	tax	NOUN
ftr-430	630	35	on	on	ADP
ftr-430	630	36	the	the	DET
ftr-430	630	37	worldwide	worldwide	ADJ
ftr-430	630	38	incomes	income	NOUN
ftr-430	630	39	of	of	ADP
ftr-430	630	40	u.s	u.s	PROPN
ftr-430	630	41	.	.	PROPN
ftr-430	630	42	shareholders.70	shareholders.70	PROPN
ftr-430	630	43	this	this	PRON
ftr-430	630	44	suggests	suggest	VERB
ftr-430	630	45	that	that	SCONJ
ftr-430	630	46	a	a	DET
ftr-430	630	47	definition	definition	NOUN
ftr-430	630	48	of	of	ADP
ftr-430	630	49	corporate	corporate	ADJ
ftr-430	630	50	resident	resident	NOUN
ftr-430	630	51	is	be	AUX
ftr-430	630	52	defensible	defensible	ADJ
ftr-430	630	53	if	if	SCONJ
ftr-430	630	54	it	it	PRON
ftr-430	630	55	is	be	AUX
ftr-430	630	56	constructed	construct	VERB
ftr-430	630	57	to	to	PART
ftr-430	630	58	reach	reach	VERB
ftr-430	630	59	corporations	corporation	NOUN
ftr-430	630	60	with	with	ADP
ftr-430	630	61	substantial	substantial	ADJ
ftr-430	630	62	numbers	number	NOUN
ftr-430	630	63	of	of	ADP
ftr-430	630	64	u.s	u.s	PROPN
ftr-430	630	65	.	.	PROPN
ftr-430	630	66	resident	resident	ADJ
ftr-430	630	67	shareholders	shareholder	NOUN
ftr-430	630	68	.	.	PUNCT
ftr-430	631	1	a	a	DET
ftr-430	631	2	definition	definition	NOUN
ftr-430	631	3	grounded	ground	VERB
ftr-430	631	4	on	on	ADP
ftr-430	631	5	place	place	NOUN
ftr-430	631	6	of	of	ADP
ftr-430	631	7	incorporation	incorporation	NOUN
ftr-430	631	8	(	(	PUNCT
ftr-430	631	9	the	the	DET
ftr-430	631	10	present	present	ADJ
ftr-430	631	11	u.s	u.s	PROPN
ftr-430	631	12	.	.	PROPN
ftr-430	631	13	approach	approach	NOUN
ftr-430	631	14	)	)	PUNCT
ftr-430	631	15	or	or	CCONJ
ftr-430	631	16	place	place	NOUN
ftr-430	631	17	of	of	ADP
ftr-430	631	18	management	management	NOUN
ftr-430	631	19	(	(	PUNCT
ftr-430	631	20	an	an	DET
ftr-430	631	21	approach	approach	NOUN
ftr-430	631	22	commonly	commonly	ADV
ftr-430	631	23	used	use	VERB
ftr-430	631	24	in	in	ADP
ftr-430	631	25	british	british	PROPN
ftr-430	631	26	commonwealth	commonwealth	PROPN
ftr-430	631	27	countries71	countries71	PROPN
ftr-430	631	28	)	)	PUNCT
ftr-430	631	29	might	might	AUX
ftr-430	631	30	satisfy	satisfy	VERB
ftr-430	631	31	this	this	DET
ftr-430	631	32	requirement	requirement	NOUN
ftr-430	631	33	because	because	SCONJ
ftr-430	631	34	it	it	PRON
ftr-430	631	35	seems	seem	VERB
ftr-430	631	36	quite	quite	ADV
ftr-430	631	37	possible	possible	ADJ
ftr-430	631	38	that	that	SCONJ
ftr-430	631	39	most	most	ADJ
ftr-430	631	40	corporations	corporation	NOUN
ftr-430	631	41	that	that	PRON
ftr-430	631	42	are	be	AUX
ftr-430	631	43	incorporated	incorporate	VERB
ftr-430	631	44	or	or	CCONJ
ftr-430	631	45	managed	manage	VERB
ftr-430	631	46	in	in	ADP
ftr-430	631	47	the	the	DET
ftr-430	631	48	united	united	PROPN
ftr-430	631	49	states	states	PROPN
ftr-430	631	50	are	be	AUX
ftr-430	631	51	substantially	substantially	ADV
ftr-430	631	52	owned	own	VERB
ftr-430	631	53	by	by	ADP
ftr-430	631	54	u.s	u.s	PROPN
ftr-430	631	55	.	.	PROPN
ftr-430	631	56	residents	resident	NOUN
ftr-430	631	57	.	.	PUNCT
ftr-430	632	1	this	this	PRON
ftr-430	632	2	is	be	AUX
ftr-430	632	3	,	,	PUNCT
ftr-430	632	4	unfortunately	unfortunately	ADV
ftr-430	632	5	,	,	PUNCT
ftr-430	632	6	an	an	DET
ftr-430	632	7	empirical	empirical	ADJ
ftr-430	632	8	question	question	NOUN
ftr-430	632	9	for	for	ADP
ftr-430	632	10	which	which	PRON
ftr-430	632	11	we	we	PRON
ftr-430	632	12	do	do	AUX
ftr-430	632	13	not	not	PART
ftr-430	632	14	have	have	VERB
ftr-430	632	15	the	the	DET
ftr-430	632	16	definitive	definitive	ADJ
ftr-430	632	17	answer	answer	NOUN
ftr-430	632	18	but	but	CCONJ
ftr-430	632	19	which	which	PRON
ftr-430	632	20	could	could	AUX
ftr-430	632	21	be	be	AUX
ftr-430	632	22	usefully	usefully	ADV
ftr-430	632	23	investigated	investigate	VERB
ftr-430	632	24	with	with	ADP
ftr-430	632	25	empirical	empirical	ADJ
ftr-430	632	26	research	research	NOUN
ftr-430	632	27	techniques	technique	NOUN
ftr-430	632	28	.	.	PUNCT
ftr-430	633	1	it	it	PRON
ftr-430	633	2	is	be	AUX
ftr-430	633	3	clear	clear	ADJ
ftr-430	633	4	,	,	PUNCT
ftr-430	633	5	however	however	ADV
ftr-430	633	6	,	,	PUNCT
ftr-430	633	7	that	that	SCONJ
ftr-430	633	8	defining	define	VERB
ftr-430	633	9	corporate	corporate	ADJ
ftr-430	633	10	residence	residence	NOUN
ftr-430	633	11	in	in	ADP
ftr-430	633	12	terms	term	NOUN
ftr-430	633	13	of	of	ADP
ftr-430	633	14	the	the	DET
ftr-430	633	15	level	level	NOUN
ftr-430	633	16	of	of	ADP
ftr-430	633	17	share	share	NOUN
ftr-430	633	18	ownership	ownership	NOUN
ftr-430	633	19	by	by	ADP
ftr-430	633	20	u.s	u.s	PROPN
ftr-430	633	21	.	.	PROPN
ftr-430	633	22	residents	resident	NOUN
ftr-430	633	23	would	would	AUX
ftr-430	633	24	be	be	AUX
ftr-430	633	25	consistent	consistent	ADJ
ftr-430	633	26	with	with	ADP
ftr-430	633	27	the	the	DET
ftr-430	633	28	role	role	NOUN
ftr-430	633	29	of	of	ADP
ftr-430	633	30	the	the	DET
ftr-430	633	31	u.s	u.s	PROPN
ftr-430	633	32	.	.	PROPN
ftr-430	633	33	corporate	corporate	ADJ
ftr-430	633	34	income	income	NOUN
ftr-430	633	35	tax	tax	NOUN
ftr-430	633	36	as	as	ADP
ftr-430	633	37	a	a	DET
ftr-430	633	38	device	device	NOUN
ftr-430	633	39	to	to	PART
ftr-430	633	40	protect	protect	VERB
ftr-430	633	41	the	the	DET
ftr-430	633	42	shareholder	shareholder	NOUN
ftr-430	633	43	-	-	PUNCT
ftr-430	633	44	level	level	NOUN
ftr-430	633	45	tax	tax	NOUN
ftr-430	633	46	.	.	PUNCT
ftr-430	634	1	granted	grant	VERB
ftr-430	634	2	,	,	PUNCT
ftr-430	634	3	if	if	SCONJ
ftr-430	634	4	the	the	DET
ftr-430	634	5	required	required	ADJ
ftr-430	634	6	level	level	NOUN
ftr-430	634	7	of	of	ADP
ftr-430	634	8	u.s	u.s	PROPN
ftr-430	634	9	.	.	PROPN
ftr-430	634	10	ownership	ownership	NOUN
ftr-430	634	11	were	be	AUX
ftr-430	634	12	set	set	VERB
ftr-430	634	13	at	at	ADP
ftr-430	634	14	any	any	DET
ftr-430	634	15	point	point	NOUN
ftr-430	634	16	less	less	ADJ
ftr-430	634	17	than	than	ADP
ftr-430	634	18	100	100	NUM
ftr-430	634	19	%	%	NOUN
ftr-430	634	20	,	,	PUNCT
ftr-430	634	21	foreign	foreign	ADJ
ftr-430	634	22	shareholders	shareholder	NOUN
ftr-430	634	23	would	would	AUX
ftr-430	634	24	be	be	AUX
ftr-430	634	25	overtaxed	overtax	VERB
ftr-430	634	26	on	on	ADP
ftr-430	634	27	their	their	PRON
ftr-430	634	28	portion	portion	NOUN
ftr-430	634	29	of	of	ADP
ftr-430	634	30	the	the	DET
ftr-430	634	31	u.s	u.s	PROPN
ftr-430	634	32	.	.	PROPN
ftr-430	634	33	corporation	corporation	PROPN
ftr-430	634	34	’s	’s	PART
ftr-430	634	35	foreign	foreign	ADJ
ftr-430	634	36	-	-	PUNCT
ftr-430	634	37	source	source	NOUN
ftr-430	634	38	income	income	NOUN
ftr-430	634	39	.	.	PUNCT
ftr-430	635	1	but	but	CCONJ
ftr-430	635	2	for	for	ADP
ftr-430	635	3	the	the	DET
ftr-430	635	4	reasons	reason	NOUN
ftr-430	635	5	stated	state	VERB
ftr-430	635	6	above,72	above,72	PROPN
ftr-430	635	7	this	this	PRON
ftr-430	635	8	is	be	AUX
ftr-430	635	9	an	an	DET
ftr-430	635	10	acceptable	acceptable	ADJ
ftr-430	635	11	result	result	NOUN
ftr-430	635	12	in	in	ADP
ftr-430	635	13	a	a	DET
ftr-430	635	14	decidedly	decidedly	ADV
ftr-430	635	15	second	second	ADV
ftr-430	635	16	-	-	PUNCT
ftr-430	635	17	best	good	ADJ
ftr-430	635	18	world	world	NOUN
ftr-430	635	19	.	.	PUNCT
ftr-430	636	1	moreover	moreover	ADV
ftr-430	636	2	,	,	PUNCT
ftr-430	636	3	the	the	DET
ftr-430	636	4	imperfection	imperfection	NOUN
ftr-430	636	5	2001	2001	NUM
ftr-430	636	6	]	]	PUNCT
ftr-430	636	7	fairness	fairness	NOUN
ftr-430	636	8	in	in	ADP
ftr-430	636	9	international	international	ADJ
ftr-430	636	10	taxation	taxation	NOUN
ftr-430	636	11	327	327	NUM
ftr-430	636	12	73	73	NUM
ftr-430	636	13	.	.	PUNCT
ftr-430	637	1	graetz	graetz	PROPN
ftr-430	637	2	,	,	PUNCT
ftr-430	637	3	supra	supra	PROPN
ftr-430	637	4	note	note	PROPN
ftr-430	637	5	4	4	NUM
ftr-430	637	6	,	,	PUNCT
ftr-430	637	7	at	at	ADP
ftr-430	637	8	323	323	NUM
ftr-430	637	9	.	.	PUNCT
ftr-430	638	1	74	74	NUM
ftr-430	638	2	.	.	PUNCT
ftr-430	639	1	see	see	VERB
ftr-430	639	2	,	,	PUNCT
ftr-430	639	3	e.g.	e.g.	ADV
ftr-430	639	4	,	,	PUNCT
ftr-430	639	5	irc	irc	PROPN
ftr-430	639	6	§	§	PROPN
ftr-430	639	7	§	§	PROPN
ftr-430	639	8	902	902	NUM
ftr-430	639	9	(	(	PUNCT
ftr-430	639	10	indirect	indirect	ADJ
ftr-430	639	11	credit	credit	NOUN
ftr-430	639	12	for	for	ADP
ftr-430	639	13	domesti	domesti	PROPN
ftr-430	639	14	c	c	PROPN
ftr-430	639	15	corpora	corpora	PROPN
ftr-430	639	16	tions	tion	NOUN
ftr-430	639	17	owning	own	VERB
ftr-430	639	18	10	10	NUM
ftr-430	639	19	%	%	NOUN
ftr-430	639	20	or	or	CCONJ
ftr-430	639	21	more	more	ADJ
ftr-430	639	22	of	of	ADP
ftr-430	639	23	a	a	DET
ftr-430	639	24	foreign	foreign	ADJ
ftr-430	639	25	corporation	corporation	NOUN
ftr-430	639	26	’s	’s	PART
ftr-430	639	27	voting	voting	NOUN
ftr-430	639	28	stock	stock	NOUN
ftr-430	639	29	)	)	PUNCT
ftr-430	639	30	,	,	PUNCT
ftr-430	639	31	904(d)(3	904(d)(3	NUM
ftr-430	639	32	)	)	PUNCT
ftr-430	639	33	(	(	PUNCT
ftr-430	639	34	look	look	VERB
ftr-430	639	35	-	-	PUNCT
ftr-430	639	36	through	through	ADP
ftr-430	639	37	rules	rule	NOUN
ftr-430	639	38	for	for	ADP
ftr-430	639	39	foreign	foreign	ADJ
ftr-430	639	40	tax	tax	NOUN
ftr-430	639	41	credit	credit	NOUN
ftr-430	639	42	limitation	limitation	NOUN
ftr-430	639	43	purposes	purpose	NOUN
ftr-430	639	44	for	for	ADP
ftr-430	639	45	“	"	PUNCT
ftr-430	639	46	united	united	PROPN
ftr-430	639	47	states	states	PROPN
ftr-430	639	48	shareholders	shareholder	NOUN
ftr-430	639	49	”	"	PUNCT
ftr-430	639	50	of	of	ADP
ftr-430	639	51	controlled	control	VERB
ftr-430	639	52	foreign	foreign	ADJ
ftr-430	639	53	corporations	corporation	NOUN
ftr-430	639	54	)	)	PUNCT
ftr-430	639	55	,	,	PUNCT
ftr-430	639	56	904(d)(4	904(d)(4	NUM
ftr-430	639	57	)	)	PUNCT
ftr-430	639	58	(	(	PUNCT
ftr-430	639	59	look	look	VERB
ftr-430	639	60	-	-	PUNCT
ftr-430	639	61	through	through	ADP
ftr-430	639	62	rules	rule	NOUN
ftr-430	639	63	for	for	ADP
ftr-430	639	64	foreign	foreign	ADJ
ftr-430	639	65	tax	tax	NOUN
ftr-430	639	66	credit	credit	NOUN
ftr-430	639	67	limitation	limitation	NOUN
ftr-430	639	68	purposes	purpose	NOUN
ftr-430	639	69	for	for	ADP
ftr-430	639	70	domestic	domestic	ADJ
ftr-430	639	71	corporations	corporation	NOUN
ftr-430	639	72	owning	own	VERB
ftr-430	639	73	10	10	NUM
ftr-430	639	74	%	%	NOUN
ftr-430	639	75	or	or	CCONJ
ftr-430	639	76	more	more	ADJ
ftr-430	639	77	of	of	ADP
ftr-430	639	78	a	a	DET
ftr-430	639	79	foreign	foreign	ADJ
ftr-430	639	80	corporation	corporation	NOUN
ftr-430	639	81	’s	’s	PART
ftr-430	639	82	voting	voting	NOUN
ftr-430	639	83	stock	stock	NOUN
ftr-430	639	84	)	)	PUNCT
ftr-430	639	85	,	,	PUNCT
ftr-430	639	86	960	960	NUM
ftr-430	639	87	(	(	PUNCT
ftr-430	639	88	indirect	indirect	ADJ
ftr-430	639	89	credit	credit	NOUN
ftr-430	639	90	for	for	ADP
ftr-430	639	91	“	"	PUNCT
ftr-430	639	92	united	united	PROPN
ftr-430	639	93	states	states	PROPN
ftr-430	639	94	shareholders	shareholder	NOUN
ftr-430	639	95	”	"	PUNCT
ftr-430	639	96	of	of	ADP
ftr-430	639	97	controlled	control	VERB
ftr-430	639	98	foreign	foreign	ADJ
ftr-430	639	99	corporations	corporation	NOUN
ftr-430	639	100	owning	own	VERB
ftr-430	639	101	10	10	NUM
ftr-430	639	102	%	%	NOUN
ftr-430	639	103	or	or	CCONJ
ftr-430	639	104	more	more	ADJ
ftr-430	639	105	of	of	ADP
ftr-430	639	106	the	the	DET
ftr-430	639	107	corporation	corporation	NOUN
ftr-430	639	108	’s	’s	PART
ftr-430	639	109	voting	voting	NOUN
ftr-430	639	110	stock	stock	NOUN
ftr-430	639	111	)	)	PUNCT
ftr-430	639	112	.	.	PUNCT
ftr-430	640	1	one	one	NUM
ftr-430	640	2	commentator	commentator	NOUN
ftr-430	640	3	has	have	AUX
ftr-430	640	4	suggested	suggest	VERB
ftr-430	640	5	that	that	SCONJ
ftr-430	640	6	using	use	VERB
ftr-430	640	7	a	a	DET
ftr-430	640	8	shareholder	shareholder	NOUN
ftr-430	640	9	residence	residence	NOUN
ftr-430	640	10	test	test	NOUN
ftr-430	640	11	for	for	ADP
ftr-430	640	12	defining	define	VERB
ftr-430	640	13	corporate	corporate	ADJ
ftr-430	640	14	residence	residence	NOUN
ftr-430	640	15	is	be	AUX
ftr-430	640	16	unworkable	unworkable	ADJ
ftr-430	640	17	in	in	ADP
ftr-430	640	18	the	the	DET
ftr-430	640	19	case	case	NOUN
ftr-430	640	20	of	of	ADP
ftr-430	640	21	corporations	corporation	NOUN
ftr-430	640	22	whose	whose	DET
ftr-430	640	23	shares	share	NOUN
ftr-430	640	24	are	be	AUX
ftr-430	640	25	publicly	publicly	ADV
ftr-430	640	26	traded	trade	VERB
ftr-430	640	27	,	,	PUNCT
ftr-430	640	28	particularly	particularly	ADV
ftr-430	640	29	where	where	SCONJ
ftr-430	640	30	the	the	DET
ftr-430	640	31	trading	trading	NOUN
ftr-430	640	32	occurs	occur	VERB
ftr-430	640	33	in	in	ADP
ftr-430	640	34	more	more	ADJ
ftr-430	640	35	than	than	ADP
ftr-430	640	36	one	one	NUM
ftr-430	640	37	country	country	NOUN
ftr-430	640	38	.	.	PUNCT
ftr-430	641	1	see	see	VERB
ftr-430	641	2	avi	avi	NOUN
ftr-430	641	3	-	-	PUNCT
ftr-430	641	4	yonah	yonah	ADJ
ftr-430	641	5	,	,	PUNCT
ftr-430	641	6	supra	supra	ADJ
ftr-430	641	7	note	note	NOUN
ftr-430	641	8	10	10	NUM
ftr-430	641	9	,	,	PUNCT
ftr-430	641	10	at	at	ADP
ftr-430	641	11	1666	1666	NUM
ftr-430	641	12	,	,	PUNCT
ftr-430	641	13	1670	1670	NUM
ftr-430	641	14	.	.	PUNCT
ftr-430	642	1	nevertheless	nevertheless	ADV
ftr-430	642	2	,	,	PUNCT
ftr-430	642	3	it	it	PRON
ftr-430	642	4	would	would	AUX
ftr-430	642	5	seem	seem	VERB
ftr-430	642	6	that	that	SCONJ
ftr-430	642	7	if	if	SCONJ
ftr-430	642	8	the	the	DET
ftr-430	642	9	u.s	u.s	PROPN
ftr-430	642	10	.	.	PROPN
ftr-430	642	11	ownership	ownership	NOUN
ftr-430	642	12	threshold	threshold	NOUN
ftr-430	642	13	were	be	AUX
ftr-430	642	14	set	set	VERB
ftr-430	642	15	at	at	ADP
ftr-430	642	16	a	a	DET
ftr-430	642	17	substantial	substantial	ADJ
ftr-430	642	18	level	level	NOUN
ftr-430	642	19	,	,	PUNCT
ftr-430	642	20	say	say	VERB
ftr-430	642	21	more	more	ADJ
ftr-430	642	22	than	than	ADP
ftr-430	642	23	50	50	NUM
ftr-430	642	24	%	%	NOUN
ftr-430	642	25	of	of	ADP
ftr-430	642	26	the	the	DET
ftr-430	642	27	vote	vote	NOUN
ftr-430	642	28	or	or	CCONJ
ftr-430	642	29	value	value	NOUN
ftr-430	642	30	of	of	ADP
ftr-430	642	31	the	the	DET
ftr-430	642	32	stock	stock	NOUN
ftr-430	642	33	,	,	PUNCT
ftr-430	642	34	public	public	ADJ
ftr-430	642	35	trading	trading	NOUN
ftr-430	642	36	would	would	AUX
ftr-430	642	37	rarely	rarely	ADV
ftr-430	642	38	create	create	VERB
ftr-430	642	39	a	a	DET
ftr-430	642	40	si	si	NOUN
ftr-430	642	41	tuat	tuat	X
ftr-430	642	42	ion	ion	NOUN
ftr-430	642	43	in	in	ADP
ftr-430	642	44	which	which	PRON
ftr-430	642	45	a	a	DET
ftr-430	642	46	corporation	corporation	NOUN
ftr-430	642	47	drifted	drift	VERB
ftr-430	642	48	into	into	ADP
ftr-430	642	49	or	or	CCONJ
ftr-430	642	50	out	out	ADP
ftr-430	642	51	of	of	ADP
ftr-430	642	52	residency	residency	NOUN
ftr-430	642	53	qualification	qualification	NOUN
ftr-430	642	54	.	.	PUNCT
ftr-430	643	1	cf	cf	NOUN
ftr-430	643	2	.	.	PROPN
ftr-430	643	3	,	,	PUNCT
ftr-430	643	4	e.g.	e.g.	ADV
ftr-430	643	5	,	,	PUNCT
ftr-430	643	6	irc	irc	PROPN
ftr-430	643	7	§	§	PROPN
ftr-430	643	8	884(e)(4	884(e)(4	NUM
ftr-430	643	9	)	)	PUNCT
ftr-430	643	10	(	(	PUNCT
ftr-430	643	11	“	"	PUNCT
ftr-430	643	12	qualified	qualified	ADJ
ftr-430	643	13	resident	resident	NOUN
ftr-430	643	14	”	"	PUNCT
ftr-430	643	15	includes	include	VERB
ftr-430	643	16	more	more	ADJ
ftr-430	643	17	than	than	ADP
ftr-430	643	18	50	50	NUM
ftr-430	643	19	%	%	NOUN
ftr-430	643	20	ownership	ownership	NOUN
ftr-430	643	21	by	by	ADP
ftr-430	643	22	residents	resident	NOUN
ftr-430	643	23	of	of	ADP
ftr-430	643	24	a	a	DET
ftr-430	643	25	country	country	NOUN
ftr-430	643	26	,	,	PUNCT
ftr-430	643	27	with	with	ADP
ftr-430	643	28	a	a	DET
ftr-430	643	29	special	special	ADJ
ftr-430	643	30	rule	rule	NOUN
ftr-430	643	31	for	for	ADP
ftr-430	643	32	publicly	publicly	ADV
ftr-430	643	33	traded	trade	VERB
ftr-430	643	34	corporations	corporation	NOUN
ftr-430	643	35	that	that	PRON
ftr-430	643	36	looks	look	VERB
ftr-430	643	37	to	to	ADP
ftr-430	643	38	regular	regular	ADJ
ftr-430	643	39	trading	trading	NOUN
ftr-430	643	40	on	on	ADP
ftr-430	643	41	an	an	DET
ftr-430	643	42	established	establish	VERB
ftr-430	643	43	securities	security	NOUN
ftr-430	643	44	market	market	NOUN
ftr-430	643	45	in	in	ADP
ftr-430	643	46	that	that	DET
ftr-430	643	47	country	country	NOUN
ftr-430	643	48	)	)	PUNCT
ftr-430	643	49	.	.	PUNCT
ftr-430	644	1	the	the	DET
ftr-430	644	2	problem	problem	NOUN
ftr-430	644	3	of	of	ADP
ftr-430	644	4	foreign	foreign	ADJ
ftr-430	644	5	corporations	corporation	NOUN
ftr-430	644	6	that	that	PRON
ftr-430	644	7	refuse	refuse	VERB
ftr-430	644	8	to	to	PART
ftr-430	644	9	provide	provide	VERB
ftr-430	644	10	information	information	NOUN
ftr-430	644	11	concerning	concern	VERB
ftr-430	644	12	the	the	DET
ftr-430	644	13	u.s	u.s	PROPN
ftr-430	644	14	.	.	PROPN
ftr-430	644	15	res	res	PROPN
ftr-430	644	16	idency	idency	NOUN
ftr-430	644	17	of	of	ADP
ftr-430	644	18	their	their	PRON
ftr-430	644	19	shareholders	shareholder	NOUN
ftr-430	644	20	could	could	AUX
ftr-430	644	21	be	be	AUX
ftr-430	644	22	addressed	address	VERB
ftr-430	644	23	by	by	ADP
ftr-430	644	24	a	a	DET
ftr-430	644	25	presumption	presumption	NOUN
ftr-430	644	26	that	that	SCONJ
ftr-430	644	27	each	each	DET
ftr-430	644	28	foreign	foreign	ADJ
ftr-430	644	29	corporation	corporation	NOUN
ftr-430	644	30	that	that	PRON
ftr-430	644	31	solicited	solicit	VERB
ftr-430	644	32	u.s	u.s	PROPN
ftr-430	644	33	.	.	PROPN
ftr-430	644	34	investors	investor	NOUN
ftr-430	644	35	,	,	PUNCT
ftr-430	644	36	either	either	CCONJ
ftr-430	644	37	by	by	ADP
ftr-430	644	38	registering	register	VERB
ftr-430	644	39	shares	share	NOUN
ftr-430	644	40	for	for	ADP
ftr-430	644	41	sale	sale	NOUN
ftr-430	644	42	to	to	ADP
ftr-430	644	43	u.s	u.s	PROPN
ftr-430	644	44	.	.	PROPN
ftr-430	644	45	persons	person	NOUN
ftr-430	644	46	with	with	ADP
ftr-430	644	47	the	the	DET
ftr-430	644	48	securities	security	NOUN
ftr-430	644	49	and	and	CCONJ
ftr-430	644	50	exchange	exchange	PROPN
ftr-430	644	51	commission	commission	PROPN
ftr-430	644	52	(	(	PUNCT
ftr-430	644	53	sec	sec	PROPN
ftr-430	644	54	)	)	PUNCT
ftr-430	644	55	or	or	CCONJ
ftr-430	644	56	by	by	ADP
ftr-430	644	57	offering	offer	VERB
ftr-430	644	58	shares	share	NOUN
ftr-430	644	59	to	to	ADP
ftr-430	644	60	u.s	u.s	PROPN
ftr-430	644	61	.	.	PROPN
ftr-430	644	62	persons	person	NOUN
ftr-430	644	63	under	under	ADP
ftr-430	644	64	a	a	DET
ftr-430	644	65	private	private	ADJ
ftr-430	644	66	placement	placement	NOUN
ftr-430	644	67	exemption	exemption	NOUN
ftr-430	644	68	from	from	ADP
ftr-430	644	69	sec	sec	PROPN
ftr-430	644	70	registration	registration	NOUN
ftr-430	644	71	,	,	PUNCT
ftr-430	644	72	is	be	AUX
ftr-430	644	73	a	a	DET
ftr-430	644	74	u.s	u.s	PROPN
ftr-430	644	75	.	.	PROPN
ftr-430	644	76	resident	resident	NOUN
ftr-430	644	77	under	under	ADP
ftr-430	644	78	the	the	DET
ftr-430	644	79	shareholder	shareholder	NOUN
ftr-430	644	80	residence	residence	NOUN
ftr-430	644	81	test	test	NOUN
ftr-430	644	82	unless	unless	SCONJ
ftr-430	644	83	the	the	DET
ftr-430	644	84	corporation	corporation	NOUN
ftr-430	644	85	proves	prove	VERB
ftr-430	644	86	otherwise	otherwise	ADV
ftr-430	644	87	.	.	PUNCT
ftr-430	645	1	75	75	NUM
ftr-430	645	2	.	.	PUNCT
ftr-430	646	1	see	see	VERB
ftr-430	646	2	national	national	ADJ
ftr-430	646	3	foreign	foreign	PROPN
ftr-430	646	4	trade	trade	NOUN
ftr-430	646	5	council	council	PROPN
ftr-430	646	6	,	,	PUNCT
ftr-430	646	7	supra	supra	PROPN
ftr-430	646	8	note	note	PROPN
ftr-430	646	9	6	6	NUM
ftr-430	646	10	,	,	PUNCT
ftr-430	646	11	at	at	ADP
ftr-430	646	12	6	6	NUM
ftr-430	646	13	-	-	SYM
ftr-430	646	14	23	23	NUM
ftr-430	646	15	to	to	PART
ftr-430	646	16	6	6	NUM
ftr-430	646	17	-	-	SYM
ftr-430	646	18	24	24	NUM
ftr-430	646	19	.	.	PUNCT
ftr-430	647	1	76	76	NUM
ftr-430	647	2	.	.	PUNCT
ftr-430	648	1	for	for	ADP
ftr-430	648	2	a	a	DET
ftr-430	648	3	proposal	proposal	NOUN
ftr-430	648	4	to	to	PART
ftr-430	648	5	do	do	AUX
ftr-430	648	6	so	so	ADV
ftr-430	648	7	,	,	PUNCT
ftr-430	648	8	see	see	VERB
ftr-430	648	9	peroni	peroni	PROPN
ftr-430	648	10	,	,	PUNCT
ftr-430	648	11	fleming	fleming	PROPN
ftr-430	648	12	&	&	CCONJ
ftr-430	648	13	shay	shay	PROPN
ftr-430	648	14	,	,	PUNCT
ftr-430	648	15	supra	supra	PROPN
ftr-430	648	16	note	note	PROPN
ftr-430	648	17	10	10	NUM
ftr-430	648	18	,	,	PUNCT
ftr-430	648	19	at	at	ADP
ftr-430	648	20	507	507	NUM
ftr-430	648	21	-	-	SYM
ftr-430	648	22	16	16	NUM
ftr-430	648	23	.	.	PUNCT
ftr-430	649	1	of	of	ADP
ftr-430	649	2	this	this	DET
ftr-430	649	3	second	second	ADV
ftr-430	649	4	-	-	PUNCT
ftr-430	649	5	best	good	ADJ
ftr-430	649	6	answer	answer	NOUN
ftr-430	649	7	makes	make	VERB
ftr-430	649	8	out	out	ADP
ftr-430	649	9	a	a	DET
ftr-430	649	10	case	case	NOUN
ftr-430	649	11	for	for	ADP
ftr-430	649	12	integration	integration	NOUN
ftr-430	649	13	,	,	PUNCT
ftr-430	649	14	not	not	PART
ftr-430	649	15	exemption	exemption	NOUN
ftr-430	649	16	.	.	PUNCT
ftr-430	650	1	in	in	ADP
ftr-430	650	2	this	this	DET
ftr-430	650	3	second	second	ADV
ftr-430	650	4	-	-	PUNCT
ftr-430	650	5	best	good	ADJ
ftr-430	650	6	context	context	NOUN
ftr-430	650	7	,	,	PUNCT
ftr-430	650	8	defining	define	VERB
ftr-430	650	9	a	a	DET
ftr-430	650	10	u.s	u.s	PROPN
ftr-430	650	11	.	.	PROPN
ftr-430	650	12	resident	resident	PROPN
ftr-430	650	13	corporation	corporation	NOUN
ftr-430	650	14	as	as	ADP
ftr-430	650	15	one	one	NUM
ftr-430	650	16	in	in	ADP
ftr-430	650	17	which	which	PRON
ftr-430	650	18	u.s	u.s	PROPN
ftr-430	650	19	.	.	PROPN
ftr-430	650	20	residents	resident	NOUN
ftr-430	650	21	own	own	VERB
ftr-430	650	22	some	some	DET
ftr-430	650	23	considerable	considerable	ADJ
ftr-430	650	24	percentage	percentage	NOUN
ftr-430	650	25	of	of	ADP
ftr-430	650	26	the	the	DET
ftr-430	650	27	stock	stock	NOUN
ftr-430	650	28	of	of	ADP
ftr-430	650	29	the	the	DET
ftr-430	650	30	corporation	corporation	NOUN
ftr-430	650	31	,	,	PUNCT
ftr-430	650	32	e.g.	e.g.	ADV
ftr-430	650	33	,	,	PUNCT
ftr-430	650	34	more	more	ADJ
ftr-430	650	35	than	than	ADP
ftr-430	650	36	50	50	NUM
ftr-430	650	37	%	%	NOUN
ftr-430	650	38	of	of	ADP
ftr-430	650	39	the	the	DET
ftr-430	650	40	vote	vote	NOUN
ftr-430	650	41	or	or	CCONJ
ftr-430	650	42	value	value	NOUN
ftr-430	650	43	of	of	ADP
ftr-430	650	44	the	the	DET
ftr-430	650	45	stock	stock	NOUN
ftr-430	650	46	,	,	PUNCT
ftr-430	650	47	strikes	strike	VERB
ftr-430	650	48	us	we	PRON
ftr-430	650	49	as	as	ADP
ftr-430	650	50	about	about	ADP
ftr-430	650	51	right	right	NOUN
ftr-430	650	52	.	.	PUNCT
ftr-430	651	1	as	as	SCONJ
ftr-430	651	2	noted	note	VERB
ftr-430	651	3	above	above	ADV
ftr-430	651	4	,	,	PUNCT
ftr-430	651	5	professor	professor	NOUN
ftr-430	651	6	graetz	graetz	NOUN
ftr-430	651	7	has	have	AUX
ftr-430	651	8	argued	argue	VERB
ftr-430	651	9	that	that	SCONJ
ftr-430	651	10	such	such	DET
ftr-430	651	11	an	an	DET
ftr-430	651	12	approach	approach	NOUN
ftr-430	651	13	“	"	PUNCT
ftr-430	651	14	simply	simply	ADV
ftr-430	651	15	does	do	AUX
ftr-430	651	16	not	not	PART
ftr-430	651	17	seem	seem	VERB
ftr-430	651	18	practical	practical	ADJ
ftr-430	651	19	in	in	ADP
ftr-430	651	20	the	the	DET
ftr-430	651	21	context	context	NOUN
ftr-430	651	22	of	of	ADP
ftr-430	651	23	multitiered	multitiered	ADJ
ftr-430	651	24	multinationals	multinational	NOUN
ftr-430	651	25	.	.	PUNCT
ftr-430	652	1	”73	”73	PROPN
ftr-430	652	2	we	we	PRON
ftr-430	652	3	respectfully	respectfully	ADV
ftr-430	652	4	disagree	disagree	VERB
ftr-430	652	5	.	.	PUNCT
ftr-430	653	1	it	it	PRON
ftr-430	653	2	strikes	strike	VERB
ftr-430	653	3	us	we	PRON
ftr-430	653	4	that	that	SCONJ
ftr-430	653	5	we	we	PRON
ftr-430	653	6	already	already	ADV
ftr-430	653	7	use	use	VERB
ftr-430	653	8	look	look	NOUN
ftr-430	653	9	-	-	PUNCT
ftr-430	653	10	through	through	ADP
ftr-430	653	11	rules	rule	NOUN
ftr-430	653	12	in	in	ADP
ftr-430	653	13	a	a	DET
ftr-430	653	14	number	number	NOUN
ftr-430	653	15	of	of	ADP
ftr-430	653	16	contexts	context	NOUN
ftr-430	653	17	in	in	ADP
ftr-430	653	18	the	the	DET
ftr-430	653	19	international	international	ADJ
ftr-430	653	20	tax	tax	NOUN
ftr-430	653	21	provisions	provision	NOUN
ftr-430	653	22	,	,	PUNCT
ftr-430	653	23	which	which	PRON
ftr-430	653	24	penetrate	penetrate	VERB
ftr-430	653	25	layers	layer	NOUN
ftr-430	653	26	of	of	ADP
ftr-430	653	27	entity	entity	NOUN
ftr-430	653	28	shareholders	shareholder	NOUN
ftr-430	653	29	and	and	CCONJ
ftr-430	653	30	reach	reach	VERB
ftr-430	653	31	the	the	DET
ftr-430	653	32	ultimate	ultimate	ADJ
ftr-430	653	33	individual	individual	ADJ
ftr-430	653	34	owners.74	owners.74	NOUN
ftr-430	653	35	the	the	DET
ftr-430	653	36	suggestion	suggestion	NOUN
ftr-430	653	37	has	have	AUX
ftr-430	653	38	also	also	ADV
ftr-430	653	39	been	be	AUX
ftr-430	653	40	made	make	VERB
ftr-430	653	41	that	that	SCONJ
ftr-430	653	42	taxing	tax	VERB
ftr-430	653	43	u.s	u.s	PROPN
ftr-430	653	44	.	.	PROPN
ftr-430	653	45	resident	resident	ADJ
ftr-430	653	46	corporations	corporation	NOUN
ftr-430	653	47	on	on	ADP
ftr-430	653	48	their	their	PRON
ftr-430	653	49	worldwide	worldwide	ADJ
ftr-430	653	50	incomes	income	NOUN
ftr-430	653	51	is	be	AUX
ftr-430	653	52	rendered	render	VERB
ftr-430	653	53	indefensible	indefensible	ADJ
ftr-430	653	54	by	by	ADP
ftr-430	653	55	the	the	DET
ftr-430	653	56	fact	fact	NOUN
ftr-430	653	57	that	that	SCONJ
ftr-430	653	58	u.s	u.s	PROPN
ftr-430	653	59	.	.	PROPN
ftr-430	653	60	resident	resident	NOUN
ftr-430	653	61	individuals	individual	NOUN
ftr-430	653	62	can	can	AUX
ftr-430	653	63	obtain	obtain	VERB
ftr-430	653	64	the	the	DET
ftr-430	653	65	benefits	benefit	NOUN
ftr-430	653	66	of	of	ADP
ftr-430	653	67	exemption	exemption	NOUN
ftr-430	653	68	treatment	treatment	NOUN
ftr-430	653	69	of	of	ADP
ftr-430	653	70	corporate	corporate	ADJ
ftr-430	653	71	income	income	NOUN
ftr-430	653	72	simply	simply	ADV
ftr-430	653	73	by	by	ADP
ftr-430	653	74	purchasing	purchase	VERB
ftr-430	653	75	portfolio	portfolio	NOUN
ftr-430	653	76	investments	investment	NOUN
ftr-430	653	77	in	in	ADP
ftr-430	653	78	the	the	DET
ftr-430	653	79	shares	share	NOUN
ftr-430	653	80	of	of	ADP
ftr-430	653	81	corporations	corporation	NOUN
ftr-430	653	82	located	locate	VERB
ftr-430	653	83	in	in	ADP
ftr-430	653	84	exemption	exemption	NOUN
ftr-430	653	85	system	system	NOUN
ftr-430	653	86	countries.75	countries.75	PROPN
ftr-430	653	87	however	however	ADV
ftr-430	653	88	,	,	PUNCT
ftr-430	653	89	this	this	DET
ftr-430	653	90	runaway	runaway	ADJ
ftr-430	653	91	shareholder	shareholder	NOUN
ftr-430	653	92	problem	problem	NOUN
ftr-430	653	93	could	could	AUX
ftr-430	653	94	be	be	AUX
ftr-430	653	95	addressed	address	VERB
ftr-430	653	96	by	by	ADP
ftr-430	653	97	adopting	adopt	VERB
ftr-430	653	98	a	a	DET
ftr-430	653	99	system	system	NOUN
ftr-430	653	100	of	of	ADP
ftr-430	653	101	currently	currently	ADV
ftr-430	653	102	taxing	tax	VERB
ftr-430	653	103	u.s	u.s	PROPN
ftr-430	653	104	.	.	PROPN
ftr-430	653	105	resident	resident	PROPN
ftr-430	653	106	stockholders	stockholder	NOUN
ftr-430	653	107	on	on	ADP
ftr-430	653	108	their	their	PRON
ftr-430	653	109	shares	share	NOUN
ftr-430	653	110	of	of	ADP
ftr-430	653	111	foreign	foreign	ADJ
ftr-430	653	112	corporate	corporate	ADJ
ftr-430	653	113	income	income	NOUN
ftr-430	653	114	regardless	regardless	ADV
ftr-430	653	115	of	of	ADP
ftr-430	653	116	how	how	SCONJ
ftr-430	653	117	small	small	ADJ
ftr-430	653	118	their	their	PRON
ftr-430	653	119	percentage	percentage	NOUN
ftr-430	653	120	of	of	ADP
ftr-430	653	121	stock	stock	NOUN
ftr-430	653	122	ownership	ownership	NOUN
ftr-430	653	123	might	might	AUX
ftr-430	653	124	be.76	be.76	VERB
ftr-430	653	125	in	in	ADP
ftr-430	653	126	summary	summary	NOUN
ftr-430	653	127	,	,	PUNCT
ftr-430	653	128	we	we	PRON
ftr-430	653	129	conclude	conclude	VERB
ftr-430	653	130	that	that	SCONJ
ftr-430	653	131	the	the	DET
ftr-430	653	132	challenges	challenge	NOUN
ftr-430	653	133	of	of	ADP
ftr-430	653	134	constructing	construct	VERB
ftr-430	653	135	a	a	DET
ftr-430	653	136	defensible	defensible	ADJ
ftr-430	653	137	and	and	CCONJ
ftr-430	653	138	feasible	feasible	ADJ
ftr-430	653	139	definition	definition	NOUN
ftr-430	653	140	of	of	ADP
ftr-430	653	141	corporate	corporate	ADJ
ftr-430	653	142	residence	residence	NOUN
ftr-430	653	143	,	,	PUNCT
ftr-430	653	144	or	or	CCONJ
ftr-430	653	145	of	of	ADP
ftr-430	653	146	dealing	deal	VERB
ftr-430	653	147	with	with	ADP
ftr-430	653	148	u.s	u.s	PROPN
ftr-430	653	149	.	.	PROPN
ftr-430	653	150	residents	resident	NOUN
ftr-430	653	151	who	who	PRON
ftr-430	653	152	become	become	VERB
ftr-430	653	153	portfolio	portfolio	NOUN
ftr-430	653	154	investors	investor	NOUN
ftr-430	653	155	in	in	ADP
ftr-430	653	156	foreign	foreign	ADJ
ftr-430	653	157	corporations	corporation	NOUN
ftr-430	653	158	,	,	PUNCT
ftr-430	653	159	do	do	AUX
ftr-430	653	160	not	not	PART
ftr-430	653	161	rise	rise	VERB
ftr-430	653	162	to	to	ADP
ftr-430	653	163	a	a	DET
ftr-430	653	164	level	level	NOUN
ftr-430	653	165	that	that	SCONJ
ftr-430	653	166	328	328	NUM
ftr-430	653	167	florida	florida	PROPN
ftr-430	653	168	tax	tax	NOUN
ftr-430	653	169	review	review	NOUN
ftr-430	653	170	[	[	X
ftr-430	653	171	vol	vol	NOUN
ftr-430	653	172	.	.	PUNCT
ftr-430	654	1	5:4	5:4	NUM
ftr-430	654	2	77	77	NUM
ftr-430	654	3	.	.	PUNCT
ftr-430	655	1	see	see	VERB
ftr-430	655	2	gustafson	gustafson	PROPN
ftr-430	655	3	,	,	PUNCT
ftr-430	655	4	peroni	peroni	PROPN
ftr-430	655	5	&	&	CCONJ
ftr-430	655	6	pugh	pugh	PROPN
ftr-430	655	7	,	,	PUNCT
ftr-430	655	8	supra	supra	PROPN
ftr-430	655	9	note	note	PROPN
ftr-430	655	10	7	7	NUM
ftr-430	655	11	,	,	PUNCT
ftr-430	655	12	at	at	ADP
ftr-430	655	13	18	18	NUM
ftr-430	655	14	-	-	SYM
ftr-430	655	15	20	20	NUM
ftr-430	655	16	;	;	PUNCT
ftr-430	655	17	green	green	ADJ
ftr-430	655	18	,	,	PUNCT
ftr-430	655	19	supra	supra	PROPN
ftr-430	655	20	note	note	NOUN
ftr-430	655	21	13	13	NUM
ftr-430	655	22	,	,	PUNCT
ftr-430	655	23	at	at	ADP
ftr-430	655	24	2324	2324	NUM
ftr-430	655	25	;	;	PUNCT
ftr-430	655	26	see	see	VERB
ftr-430	655	27	also	also	ADV
ftr-430	655	28	joint	joint	ADJ
ftr-430	655	29	comm	comm	NOUN
ftr-430	655	30	.	.	PUNCT
ftr-430	656	1	,	,	PUNCT
ftr-430	656	2	description	description	NOUN
ftr-430	656	3	,	,	PUNCT
ftr-430	656	4	supra	supra	PROPN
ftr-430	656	5	note	note	PROPN
ftr-430	656	6	10	10	NUM
ftr-430	656	7	,	,	PUNCT
ftr-430	656	8	at	at	ADP
ftr-430	656	9	26	26	NUM
ftr-430	656	10	;	;	PUNCT
ftr-430	656	11	u.s	u.s	PROPN
ftr-430	656	12	.	.	PROPN
ftr-430	656	13	treas	treas	PROPN
ftr-430	656	14	.	.	PUNCT
ftr-430	657	1	dep’t	dep’t	NOUN
ftr-430	657	2	,	,	PUNCT
ftr-430	657	3	deferral	deferral	ADJ
ftr-430	657	4	,	,	PUNCT
ftr-430	657	5	supra	supra	ADJ
ftr-430	657	6	note	note	NOUN
ftr-430	657	7	7	7	NUM
ftr-430	657	8	,	,	PUNCT
ftr-430	657	9	at	at	ADP
ftr-430	657	10	25	25	NUM
ftr-430	657	11	-	-	SYM
ftr-430	657	12	42	42	NUM
ftr-430	657	13	.	.	PUNCT
ftr-430	658	1	but	but	CCONJ
ftr-430	658	2	see	see	VERB
ftr-430	658	3	richard	richard	PROPN
ftr-430	658	4	l.	l.	PROPN
ftr-430	658	5	doernberg	doernberg	PROPN
ftr-430	658	6	,	,	PUNCT
ftr-430	658	7	electronic	electronic	ADJ
ftr-430	658	8	commerce	commerce	NOUN
ftr-430	658	9	:	:	PUNCT
ftr-430	658	10	changing	change	VERB
ftr-430	658	11	income	income	NOUN
ftr-430	658	12	tax	tax	NOUN
ftr-430	658	13	treaty	treaty	NOUN
ftr-430	658	14	principles	principle	VERB
ftr-430	658	15	a	a	DET
ftr-430	658	16	bit	bit	NOUN
ftr-430	658	17	?	?	PUNCT
ftr-430	658	18	,	,	PUNCT
ftr-430	658	19	21	21	NUM
ftr-430	658	20	tax	tax	NOUN
ftr-430	658	21	notes	note	NOUN
ftr-430	658	22	int’l	int’l	NOUN
ftr-430	658	23	2417	2417	NUM
ftr-430	658	24	,	,	PUNCT
ftr-430	658	25	2423	2423	NUM
ftr-430	658	26	(	(	PUNCT
ftr-430	658	27	2000	2000	NUM
ftr-430	658	28	)	)	PUNCT
ftr-430	658	29	(	(	PUNCT
ftr-430	658	30	suggesting	suggest	VERB
ftr-430	658	31	that	that	SCONJ
ftr-430	658	32	international	international	ADJ
ftr-430	658	33	double	double	ADJ
ftr-430	658	34	taxation	taxation	NOUN
ftr-430	658	35	is	be	AUX
ftr-430	658	36	not	not	PART
ftr-430	658	37	objectionable	objectionable	ADJ
ftr-430	658	38	where	where	SCONJ
ftr-430	658	39	the	the	DET
ftr-430	658	40	sum	sum	NOUN
ftr-430	658	41	of	of	ADP
ftr-430	658	42	the	the	DET
ftr-430	658	43	two	two	NUM
ftr-430	658	44	taxing	tax	VERB
ftr-430	658	45	countries	country	NOUN
ftr-430	658	46	’	'	PUNCT
ftr-430	658	47	marginal	marginal	ADJ
ftr-430	658	48	tax	tax	NOUN
ftr-430	658	49	rates	rate	NOUN
ftr-430	658	50	does	do	AUX
ftr-430	658	51	not	not	PART
ftr-430	658	52	exceed	exceed	VERB
ftr-430	658	53	10	10	NUM
ftr-430	658	54	%	%	NOUN
ftr-430	658	55	)	)	PUNCT
ftr-430	658	56	.	.	PUNCT
ftr-430	659	1	the	the	DET
ftr-430	659	2	need	need	NOUN
ftr-430	659	3	for	for	ADP
ftr-430	659	4	remedial	remedial	ADJ
ftr-430	659	5	action	action	NOUN
ftr-430	659	6	by	by	ADP
ftr-430	659	7	the	the	DET
ftr-430	659	8	united	united	PROPN
ftr-430	659	9	states	states	PROPN
ftr-430	659	10	as	as	SCONJ
ftr-430	659	11	the	the	DET
ftr-430	659	12	residence	residence	NOUN
ftr-430	659	13	country	country	NOUN
ftr-430	659	14	is	be	AUX
ftr-430	659	15	so	so	ADV
ftr-430	659	16	wellsettled	wellsettle	VERB
ftr-430	659	17	,	,	PUNCT
ftr-430	659	18	and	and	CCONJ
ftr-430	659	19	so	so	ADV
ftr-430	659	20	powerfully	powerfully	ADV
ftr-430	659	21	driven	drive	VERB
ftr-430	659	22	by	by	ADP
ftr-430	659	23	the	the	DET
ftr-430	659	24	capaci	capaci	NOUN
ftr-430	659	25	ty	ty	INTJ
ftr-430	659	26	of	of	ADP
ftr-430	659	27	source	source	NOUN
ftr-430	659	28	countries	country	NOUN
ftr-430	659	29	to	to	PART
ftr-430	659	30	effectively	effectively	ADV
ftr-430	659	31	claim	claim	VERB
ftr-430	659	32	priority	priority	NOUN
ftr-430	659	33	for	for	ADP
ftr-430	659	34	their	their	PRON
ftr-430	659	35	income	income	NOUN
ftr-430	659	36	taxes	taxis	NOUN
ftr-430	659	37	vis	vis	X
ftr-430	659	38	-	-	PUNCT
ftr-430	659	39	a	a	X
ftr-430	659	40	-	-	PUNCT
ftr-430	659	41	vis	vis	X
ftr-430	659	42	the	the	DET
ftr-430	659	43	income	income	NOUN
ftr-430	659	44	taxes	taxis	NOUN
ftr-430	659	45	of	of	ADP
ftr-430	659	46	residence	residence	NOUN
ftr-430	659	47	countries	country	NOUN
ftr-430	659	48	,	,	PUNCT
ftr-430	659	49	that	that	SCONJ
ftr-430	659	50	we	we	PRON
ftr-430	659	51	accept	accept	VERB
ftr-430	659	52	it	it	PRON
ftr-430	659	53	as	as	SCONJ
ftr-430	659	54	given	give	VERB
ftr-430	659	55	that	that	SCONJ
ftr-430	659	56	the	the	DET
ftr-430	659	57	united	united	PROPN
ftr-430	659	58	states	states	PROPN
ftr-430	659	59	must	must	AUX
ftr-430	659	60	act	act	VERB
ftr-430	659	61	unilaterally	unilaterally	ADV
ftr-430	659	62	(	(	PUNCT
ftr-430	659	63	in	in	ADP
ftr-430	659	64	the	the	DET
ftr-430	659	65	absence	absence	NOUN
ftr-430	659	66	of	of	ADP
ftr-430	659	67	an	an	DET
ftr-430	659	68	applicable	applicable	ADJ
ftr-430	659	69	income	income	NOUN
ftr-430	659	70	tax	tax	NOUN
ftr-430	659	71	treaty	treaty	NOUN
ftr-430	659	72	)	)	PUNCT
ftr-430	659	73	to	to	PART
ftr-430	659	74	mitigate	mitigate	VERB
ftr-430	659	75	international	international	ADJ
ftr-430	659	76	double	double	ADJ
ftr-430	659	77	taxation	taxation	NOUN
ftr-430	659	78	when	when	SCONJ
ftr-430	659	79	the	the	DET
ftr-430	659	80	united	united	PROPN
ftr-430	659	81	states	states	PROPN
ftr-430	659	82	is	be	AUX
ftr-430	659	83	in	in	ADP
ftr-430	659	84	the	the	DET
ftr-430	659	85	residence	residence	NOUN
ftr-430	659	86	country	country	NOUN
ftr-430	659	87	role	role	NOUN
ftr-430	659	88	.	.	PUNCT
ftr-430	660	1	justifies	justify	VERB
ftr-430	660	2	compromising	compromise	VERB
ftr-430	660	3	the	the	DET
ftr-430	660	4	ability	ability	NOUN
ftr-430	660	5	-	-	PUNCT
ftr-430	660	6	to	to	ADP
ftr-430	660	7	-	-	PUNCT
ftr-430	660	8	pay	pay	VERB
ftr-430	660	9	principle	principle	NOUN
ftr-430	660	10	by	by	ADP
ftr-430	660	11	adopting	adopt	VERB
ftr-430	660	12	an	an	DET
ftr-430	660	13	exemption	exemption	NOUN
ftr-430	660	14	regime	regime	NOUN
ftr-430	660	15	on	on	ADP
ftr-430	660	16	the	the	DET
ftr-430	660	17	foreign	foreign	ADJ
ftr-430	660	18	-	-	PUNCT
ftr-430	660	19	source	source	NOUN
ftr-430	660	20	income	income	NOUN
ftr-430	660	21	of	of	ADP
ftr-430	660	22	u.s	u.s	PROPN
ftr-430	660	23	.	.	PROPN
ftr-430	660	24	corporations	corporation	NOUN
ftr-430	660	25	.	.	PUNCT
ftr-430	661	1	v.	v.	ADP
ftr-430	661	2	the	the	DET
ftr-430	661	3	foreign	foreign	ADJ
ftr-430	661	4	tax	tax	NOUN
ftr-430	661	5	credit	credit	NOUN
ftr-430	661	6	and	and	CCONJ
ftr-430	661	7	ability	ability	NOUN
ftr-430	661	8	-	-	PUNCT
ftr-430	661	9	to	to	ADP
ftr-430	661	10	-	-	PUNCT
ftr-430	661	11	pay	pay	VERB
ftr-430	661	12	a.	a.	NOUN
ftr-430	661	13	the	the	DET
ftr-430	661	14	exemption	exemption	NOUN
ftr-430	661	15	effect	effect	NOUN
ftr-430	661	16	of	of	ADP
ftr-430	661	17	the	the	DET
ftr-430	661	18	foreign	foreign	ADJ
ftr-430	661	19	tax	tax	NOUN
ftr-430	661	20	credit	credit	NOUN
ftr-430	661	21	preceding	precede	VERB
ftr-430	661	22	portions	portion	NOUN
ftr-430	661	23	of	of	ADP
ftr-430	661	24	this	this	DET
ftr-430	661	25	article	article	NOUN
ftr-430	661	26	have	have	AUX
ftr-430	661	27	argued	argue	VERB
ftr-430	661	28	that	that	SCONJ
ftr-430	661	29	the	the	DET
ftr-430	661	30	ability	ability	NOUN
ftr-430	661	31	-	-	PUNCT
ftr-430	661	32	to	to	ADP
ftr-430	661	33	-	-	PUNCT
ftr-430	661	34	pay	pay	NOUN
ftr-430	661	35	principle	principle	NOUN
ftr-430	661	36	requires	require	VERB
ftr-430	661	37	foreign	foreign	ADJ
ftr-430	661	38	-	-	PUNCT
ftr-430	661	39	source	source	NOUN
ftr-430	661	40	income	income	NOUN
ftr-430	661	41	of	of	ADP
ftr-430	661	42	u.s	u.s	PROPN
ftr-430	661	43	.	.	PROPN
ftr-430	661	44	residents	resident	NOUN
ftr-430	661	45	to	to	PART
ftr-430	661	46	be	be	AUX
ftr-430	661	47	included	include	VERB
ftr-430	661	48	in	in	ADP
ftr-430	661	49	the	the	DET
ftr-430	661	50	u.s	u.s	PROPN
ftr-430	661	51	.	.	PROPN
ftr-430	661	52	tax	tax	NOUN
ftr-430	661	53	base	base	NOUN
ftr-430	661	54	to	to	ADP
ftr-430	661	55	the	the	DET
ftr-430	661	56	same	same	ADJ
ftr-430	661	57	extent	extent	NOUN
ftr-430	661	58	as	as	ADP
ftr-430	661	59	u.s.-source	u.s.-source	ADJ
ftr-430	661	60	income	income	NOUN
ftr-430	661	61	.	.	PUNCT
ftr-430	662	1	is	be	AUX
ftr-430	662	2	this	this	DET
ftr-430	662	3	argument	argument	NOUN
ftr-430	662	4	undermined	undermine	VERB
ftr-430	662	5	by	by	ADP
ftr-430	662	6	the	the	DET
ftr-430	662	7	u.s	u.s	PROPN
ftr-430	662	8	.	.	PROPN
ftr-430	662	9	policy	policy	NOUN
ftr-430	662	10	of	of	ADP
ftr-430	662	11	employing	employ	VERB
ftr-430	662	12	a	a	DET
ftr-430	662	13	foreign	foreign	ADJ
ftr-430	662	14	tax	tax	NOUN
ftr-430	662	15	credit	credit	NOUN
ftr-430	662	16	to	to	PART
ftr-430	662	17	mitigate	mitigate	VERB
ftr-430	662	18	international	international	ADJ
ftr-430	662	19	double	double	ADJ
ftr-430	662	20	taxation	taxation	NOUN
ftr-430	662	21	of	of	ADP
ftr-430	662	22	u.s	u.s	PROPN
ftr-430	662	23	.	.	PROPN
ftr-430	662	24	residents	resident	NOUN
ftr-430	662	25	’	’	PART
ftr-430	662	26	foreign	foreign	ADJ
ftr-430	662	27	-	-	PUNCT
ftr-430	662	28	source	source	NOUN
ftr-430	662	29	income	income	NOUN
ftr-430	662	30	?	?	PUNCT
ftr-430	663	1	to	to	PART
ftr-430	663	2	illustrate	illustrate	VERB
ftr-430	663	3	this	this	DET
ftr-430	663	4	issue	issue	NOUN
ftr-430	663	5	,	,	PUNCT
ftr-430	663	6	assume	assume	VERB
ftr-430	663	7	that	that	SCONJ
ftr-430	663	8	if	if	SCONJ
ftr-430	663	9	usco	usco	PROPN
ftr-430	663	10	,	,	PUNCT
ftr-430	663	11	a	a	DET
ftr-430	663	12	u.s	u.s	PROPN
ftr-430	663	13	.	.	PROPN
ftr-430	663	14	resident	resident	PROPN
ftr-430	663	15	corporation	corporation	NOUN
ftr-430	663	16	,	,	PUNCT
ftr-430	663	17	builds	build	VERB
ftr-430	663	18	its	its	PRON
ftr-430	663	19	next	next	ADJ
ftr-430	663	20	plant	plant	NOUN
ftr-430	663	21	in	in	ADP
ftr-430	663	22	the	the	DET
ftr-430	663	23	united	united	PROPN
ftr-430	663	24	states	states	PROPN
ftr-430	663	25	,	,	PUNCT
ftr-430	663	26	it	it	PRON
ftr-430	663	27	will	will	AUX
ftr-430	663	28	earn	earn	VERB
ftr-430	663	29	a	a	DET
ftr-430	663	30	10	10	NUM
ftr-430	663	31	%	%	NOUN
ftr-430	663	32	before	before	ADP
ftr-430	663	33	-	-	PUNCT
ftr-430	663	34	tax	tax	NOUN
ftr-430	663	35	rate	rate	NOUN
ftr-430	663	36	of	of	ADP
ftr-430	663	37	return	return	NOUN
ftr-430	663	38	on	on	ADP
ftr-430	663	39	the	the	DET
ftr-430	663	40	invested	invest	VERB
ftr-430	663	41	capital	capital	NOUN
ftr-430	663	42	but	but	CCONJ
ftr-430	663	43	that	that	SCONJ
ftr-430	663	44	if	if	SCONJ
ftr-430	663	45	the	the	DET
ftr-430	663	46	plant	plant	NOUN
ftr-430	663	47	is	be	AUX
ftr-430	663	48	built	build	VERB
ftr-430	663	49	in	in	ADP
ftr-430	663	50	country	country	NOUN
ftr-430	663	51	d	d	PROPN
ftr-430	663	52	,	,	PUNCT
ftr-430	663	53	the	the	DET
ftr-430	663	54	before	before	ADP
ftr-430	663	55	-	-	PUNCT
ftr-430	663	56	tax	tax	NOUN
ftr-430	663	57	rate	rate	NOUN
ftr-430	663	58	of	of	ADP
ftr-430	663	59	return	return	NOUN
ftr-430	663	60	will	will	AUX
ftr-430	663	61	be	be	AUX
ftr-430	663	62	15	15	NUM
ftr-430	663	63	%	%	NOUN
ftr-430	663	64	.	.	PUNCT
ftr-430	664	1	clearly	clearly	ADV
ftr-430	664	2	,	,	PUNCT
ftr-430	664	3	the	the	DET
ftr-430	664	4	country	country	NOUN
ftr-430	664	5	d	d	NOUN
ftr-430	664	6	investment	investment	NOUN
ftr-430	664	7	is	be	AUX
ftr-430	664	8	economically	economically	ADV
ftr-430	664	9	superior	superior	ADJ
ftr-430	664	10	.	.	PUNCT
ftr-430	665	1	now	now	ADV
ftr-430	665	2	assume	assume	VERB
ftr-430	665	3	that	that	SCONJ
ftr-430	665	4	country	country	NOUN
ftr-430	665	5	d	d	NOUN
ftr-430	665	6	taxes	taxis	NOUN
ftr-430	665	7	income	income	NOUN
ftr-430	665	8	earned	earn	VERB
ftr-430	665	9	therein	therein	ADV
ftr-430	665	10	at	at	ADP
ftr-430	665	11	35	35	NUM
ftr-430	665	12	%	%	NOUN
ftr-430	665	13	,	,	PUNCT
ftr-430	665	14	that	that	SCONJ
ftr-430	665	15	the	the	DET
ftr-430	665	16	united	united	PROPN
ftr-430	665	17	states	states	PROPN
ftr-430	665	18	applies	apply	VERB
ftr-430	665	19	the	the	DET
ftr-430	665	20	same	same	ADJ
ftr-430	665	21	rate	rate	NOUN
ftr-430	665	22	to	to	ADP
ftr-430	665	23	its	its	PRON
ftr-430	665	24	residents	resident	NOUN
ftr-430	665	25	’	'	PUNCT
ftr-430	665	26	worldwide	worldwide	ADJ
ftr-430	665	27	incomes	income	NOUN
ftr-430	665	28	and	and	CCONJ
ftr-430	665	29	that	that	SCONJ
ftr-430	665	30	there	there	PRON
ftr-430	665	31	is	be	VERB
ftr-430	665	32	no	no	DET
ftr-430	665	33	united	united	ADJ
ftr-430	665	34	states	states	PROPN
ftr-430	665	35	-	-	PUNCT
ftr-430	665	36	country	country	NOUN
ftr-430	665	37	d	d	NOUN
ftr-430	665	38	income	income	NOUN
ftr-430	665	39	tax	tax	NOUN
ftr-430	665	40	treaty	treaty	NOUN
ftr-430	665	41	.	.	PUNCT
ftr-430	666	1	if	if	SCONJ
ftr-430	666	2	double	double	ADJ
ftr-430	666	3	taxation	taxation	NOUN
ftr-430	666	4	is	be	AUX
ftr-430	666	5	not	not	PART
ftr-430	666	6	ameliorated	ameliorate	VERB
ftr-430	666	7	,	,	PUNCT
ftr-430	666	8	the	the	DET
ftr-430	666	9	u.s	u.s	PROPN
ftr-430	666	10	.	.	PROPN
ftr-430	666	11	plant	plant	NOUN
ftr-430	666	12	will	will	AUX
ftr-430	666	13	produce	produce	VERB
ftr-430	666	14	a	a	DET
ftr-430	666	15	6.5	6.5	NUM
ftr-430	666	16	%	%	NOUN
ftr-430	666	17	rate	rate	NOUN
ftr-430	666	18	of	of	ADP
ftr-430	666	19	return	return	NOUN
ftr-430	666	20	after	after	ADP
ftr-430	666	21	the	the	DET
ftr-430	666	22	35	35	NUM
ftr-430	666	23	%	%	NOUN
ftr-430	666	24	u.s	u.s	PROPN
ftr-430	666	25	.	.	PROPN
ftr-430	666	26	tax	tax	NOUN
ftr-430	666	27	(	(	PUNCT
ftr-430	666	28	.10	.10	NUM
ftr-430	666	29	x	x	SYM
ftr-430	667	1	[	[	X
ftr-430	667	2	1	1	NUM
ftr-430	667	3	.35	.35	NUM
ftr-430	667	4	]	]	PUNCT
ftr-430	667	5	)	)	PUNCT
ftr-430	668	1	but	but	CCONJ
ftr-430	668	2	the	the	DET
ftr-430	668	3	country	country	NOUN
ftr-430	668	4	d	d	NOUN
ftr-430	668	5	plant	plant	NOUN
ftr-430	668	6	will	will	AUX
ftr-430	668	7	yield	yield	VERB
ftr-430	668	8	a	a	DET
ftr-430	668	9	only	only	ADV
ftr-430	668	10	a	a	DET
ftr-430	668	11	4.5	4.5	NUM
ftr-430	668	12	%	%	NOUN
ftr-430	668	13	rate	rate	NOUN
ftr-430	668	14	of	of	ADP
ftr-430	668	15	return	return	NOUN
ftr-430	668	16	(	(	PUNCT
ftr-430	668	17	.15	.15	NUM
ftr-430	668	18	x	x	PUNCT
ftr-430	669	1	[	[	X
ftr-430	669	2	1	1	NUM
ftr-430	669	3	.70	.70	NUM
ftr-430	669	4	]	]	PUNCT
ftr-430	669	5	)	)	PUNCT
ftr-430	669	6	after	after	ADP
ftr-430	669	7	the	the	DET
ftr-430	669	8	combined	combined	ADJ
ftr-430	669	9	70	70	NUM
ftr-430	669	10	%	%	NOUN
ftr-430	669	11	u.s	u.s	PROPN
ftr-430	669	12	.	.	PROPN
ftr-430	669	13	and	and	CCONJ
ftr-430	669	14	country	country	NOUN
ftr-430	669	15	d	d	NOUN
ftr-430	669	16	taxes	taxis	NOUN
ftr-430	669	17	.	.	PUNCT
ftr-430	670	1	in	in	ADP
ftr-430	670	2	these	these	DET
ftr-430	670	3	circumstances	circumstance	NOUN
ftr-430	670	4	,	,	PUNCT
ftr-430	670	5	the	the	DET
ftr-430	670	6	tax	tax	NOUN
ftr-430	670	7	system	system	NOUN
ftr-430	670	8	will	will	AUX
ftr-430	670	9	push	push	VERB
ftr-430	670	10	usco	usco	NOUN
ftr-430	670	11	to	to	PART
ftr-430	670	12	choose	choose	VERB
ftr-430	670	13	the	the	DET
ftr-430	670	14	economically	economically	ADV
ftr-430	670	15	inferior	inferior	ADJ
ftr-430	670	16	u.s	u.s	PROPN
ftr-430	670	17	.	.	PROPN
ftr-430	670	18	investment	investment	NOUN
ftr-430	670	19	.	.	PUNCT
ftr-430	671	1	there	there	PRON
ftr-430	671	2	is	be	VERB
ftr-430	671	3	broad	broad	ADJ
ftr-430	671	4	agreement	agreement	NOUN
ftr-430	671	5	that	that	PRON
ftr-430	671	6	this	this	PRON
ftr-430	671	7	is	be	AUX
ftr-430	671	8	an	an	DET
ftr-430	671	9	inappropriate	inappropriate	ADJ
ftr-430	671	10	result	result	NOUN
ftr-430	671	11	and	and	CCONJ
ftr-430	671	12	that	that	SCONJ
ftr-430	671	13	because	because	SCONJ
ftr-430	671	14	the	the	DET
ftr-430	671	15	united	united	PROPN
ftr-430	671	16	states	states	PROPN
ftr-430	671	17	is	be	AUX
ftr-430	671	18	the	the	DET
ftr-430	671	19	residence	residence	NOUN
ftr-430	671	20	country	country	NOUN
ftr-430	671	21	and	and	CCONJ
ftr-430	671	22	there	there	PRON
ftr-430	671	23	is	be	VERB
ftr-430	671	24	no	no	DET
ftr-430	671	25	tax	tax	NOUN
ftr-430	671	26	convention	convention	NOUN
ftr-430	671	27	in	in	ADP
ftr-430	671	28	force	force	NOUN
ftr-430	671	29	that	that	PRON
ftr-430	671	30	remedies	remedy	VERB
ftr-430	671	31	the	the	DET
ftr-430	671	32	problem	problem	NOUN
ftr-430	671	33	,	,	PUNCT
ftr-430	671	34	the	the	DET
ftr-430	671	35	united	united	PROPN
ftr-430	671	36	states	states	PROPN
ftr-430	671	37	should	should	AUX
ftr-430	671	38	act	act	VERB
ftr-430	671	39	unilatera	unilatera	PROPN
ftr-430	671	40	lly	lly	PROPN
ftr-430	671	41	to	to	PART
ftr-430	671	42	relieve	relieve	VERB
ftr-430	671	43	usco	usco	PROPN
ftr-430	671	44	’s	’s	PART
ftr-430	671	45	double	double	ADJ
ftr-430	671	46	taxation.77	taxation.77	NOUN
ftr-430	671	47	if	if	SCONJ
ftr-430	671	48	fairness	fairness	NOUN
ftr-430	671	49	were	be	AUX
ftr-430	671	50	the	the	DET
ftr-430	671	51	only	only	ADJ
ftr-430	671	52	consideration	consideration	NOUN
ftr-430	671	53	,	,	PUNCT
ftr-430	671	54	we	we	PRON
ftr-430	671	55	would	would	AUX
ftr-430	671	56	advocate	advocate	VERB
ftr-430	671	57	that	that	SCONJ
ftr-430	671	58	the	the	DET
ftr-430	671	59	united	united	PROPN
ftr-430	671	60	states	states	PROPN
ftr-430	671	61	handle	handle	VERB
ftr-430	671	62	usco	usco	PROPN
ftr-430	671	63	’s	’s	PART
ftr-430	671	64	tax	tax	NOUN
ftr-430	671	65	payments	payment	NOUN
ftr-430	671	66	to	to	ADP
ftr-430	671	67	country	country	NOUN
ftr-430	671	68	d	d	X
ftr-430	671	69	like	like	ADP
ftr-430	671	70	any	any	DET
ftr-430	671	71	other	other	ADJ
ftr-430	671	72	business	business	NOUN
ftr-430	671	73	expense	expense	NOUN
ftr-430	671	74	–	–	PUNCT
ftr-430	671	75	i.e.	i.e.	X
ftr-430	671	76	,	,	PUNCT
ftr-430	671	77	as	as	ADP
ftr-430	671	78	allowable	allowable	ADJ
ftr-430	671	79	deductions	deduction	NOUN
ftr-430	671	80	in	in	ADP
ftr-430	671	81	calculating	calculate	VERB
ftr-430	671	82	net	net	ADJ
ftr-430	671	83	income	income	NOUN
ftr-430	671	84	.	.	PUNCT
ftr-430	672	1	under	under	ADP
ftr-430	672	2	this	this	DET
ftr-430	672	3	2001	2001	NUM
ftr-430	672	4	]	]	PUNCT
ftr-430	672	5	fairness	fairness	NOUN
ftr-430	672	6	in	in	ADP
ftr-430	672	7	international	international	ADJ
ftr-430	672	8	taxation	taxation	NOUN
ftr-430	672	9	329	329	NUM
ftr-430	672	10	78	78	NUM
ftr-430	672	11	.	.	PUNCT
ftr-430	673	1	“	"	PUNCT
ftr-430	673	2	congress	congress	PROPN
ftr-430	673	3	enacted	enact	VERB
ftr-430	673	4	the	the	DET
ftr-430	673	5	foreign	foreign	ADJ
ftr-430	673	6	tax	tax	NOUN
ftr-430	673	7	credit	credit	NOUN
ftr-430	673	8	in	in	ADP
ftr-430	673	9	1918	1918	NUM
ftr-430	673	10	to	to	PART
ftr-430	673	11	prevent	prevent	VERB
ftr-430	673	12	u.s	u.s	PROPN
ftr-430	673	13	.	.	PROPN
ftr-430	673	14	taxpayers	taxpayer	NOUN
ftr-430	673	15	from	from	ADP
ftr-430	673	16	being	be	AUX
ftr-430	673	17	taxed	tax	VERB
ftr-430	673	18	twice	twice	ADV
ftr-430	673	19	on	on	ADP
ftr-430	673	20	their	their	PRON
ftr-430	673	21	foreign	foreign	ADJ
ftr-430	673	22	-	-	PUNCT
ftr-430	673	23	source	source	NOUN
ftr-430	673	24	income	income	NOUN
ftr-430	673	25	.	.	PUNCT
ftr-430	673	26	”	"	PUNCT
ftr-430	674	1	joint	joint	ADJ
ftr-430	674	2	comm	comm	NOUN
ftr-430	674	3	.	.	PUNCT
ftr-430	674	4	,	,	PUNCT
ftr-430	674	5	description	description	NOUN
ftr-430	674	6	,	,	PUNCT
ftr-430	674	7	supra	supra	PROPN
ftr-430	674	8	note	note	PROPN
ftr-430	674	9	10	10	NUM
ftr-430	674	10	,	,	PUNCT
ftr-430	674	11	at	at	ADP
ftr-430	674	12	26	26	NUM
ftr-430	674	13	.	.	PUNCT
ftr-430	675	1	we	we	PRON
ftr-430	675	2	use	use	VERB
ftr-430	675	3	the	the	DET
ftr-430	675	4	term	term	NOUN
ftr-430	675	5	“	"	PUNCT
ftr-430	675	6	residual	residual	ADJ
ftr-430	675	7	tax	tax	NOUN
ftr-430	675	8	”	"	PUNCT
ftr-430	675	9	in	in	ADP
ftr-430	675	10	its	its	PRON
ftr-430	675	11	conventional	conventional	ADJ
ftr-430	675	12	sense	sense	NOUN
ftr-430	675	13	–	–	PUNCT
ftr-430	675	14	i.e.	i.e.	X
ftr-430	675	15	,	,	PUNCT
ftr-430	675	16	the	the	DET
ftr-430	675	17	residence	residence	NOUN
ftr-430	675	18	country	country	NOUN
ftr-430	675	19	tax	tax	NOUN
ftr-430	675	20	liability	liability	NOUN
ftr-430	675	21	remaining	remain	VERB
ftr-430	675	22	after	after	ADP
ftr-430	675	23	allowance	allowance	NOUN
ftr-430	675	24	of	of	ADP
ftr-430	675	25	a	a	DET
ftr-430	675	26	credit	credit	NOUN
ftr-430	675	27	for	for	ADP
ftr-430	675	28	source	source	NOUN
ftr-430	675	29	country	country	NOUN
ftr-430	675	30	tax	tax	NOUN
ftr-430	675	31	that	that	PRON
ftr-430	675	32	was	be	AUX
ftr-430	675	33	levied	levy	VERB
ftr-430	675	34	at	at	ADP
ftr-430	675	35	a	a	DET
ftr-430	675	36	lower	low	ADJ
ftr-430	675	37	rate	rate	NOUN
ftr-430	675	38	than	than	ADP
ftr-430	675	39	the	the	DET
ftr-430	675	40	residence	residence	NOUN
ftr-430	675	41	country	country	NOUN
ftr-430	675	42	tax	tax	NOUN
ftr-430	675	43	.	.	PUNCT
ftr-430	676	1	deferral	deferral	NOUN
ftr-430	676	2	of	of	ADP
ftr-430	676	3	residual	residual	ADJ
ftr-430	676	4	tax	tax	NOUN
ftr-430	676	5	refers	refer	VERB
ftr-430	676	6	to	to	ADP
ftr-430	676	7	the	the	DET
ftr-430	676	8	feature	feature	NOUN
ftr-430	676	9	of	of	ADP
ftr-430	676	10	many	many	ADJ
ftr-430	676	11	residence	residence	NOUN
ftr-430	676	12	country	country	NOUN
ftr-430	676	13	tax	tax	NOUN
ftr-430	676	14	systems	system	NOUN
ftr-430	676	15	approach	approach	NOUN
ftr-430	676	16	,	,	PUNCT
ftr-430	676	17	u.s	u.s	PROPN
ftr-430	676	18	.	.	PROPN
ftr-430	676	19	taxpayers	taxpayer	NOUN
ftr-430	676	20	would	would	AUX
ftr-430	676	21	pay	pay	VERB
ftr-430	676	22	the	the	DET
ftr-430	676	23	same	same	ADJ
ftr-430	676	24	rate	rate	NOUN
ftr-430	676	25	of	of	ADP
ftr-430	676	26	u.s	u.s	PROPN
ftr-430	676	27	.	.	PROPN
ftr-430	676	28	tax	tax	NOUN
ftr-430	676	29	on	on	ADP
ftr-430	676	30	their	their	PRON
ftr-430	676	31	aggregate	aggregate	ADJ
ftr-430	676	32	u.s.and	u.s.and	ADJ
ftr-430	676	33	foreign	foreign	ADJ
ftr-430	676	34	-	-	PUNCT
ftr-430	676	35	source	source	NOUN
ftr-430	676	36	income	income	NOUN
ftr-430	676	37	.	.	PUNCT
ftr-430	677	1	although	although	SCONJ
ftr-430	677	2	allowing	allow	VERB
ftr-430	677	3	only	only	ADV
ftr-430	677	4	a	a	DET
ftr-430	677	5	deduction	deduction	NOUN
ftr-430	677	6	for	for	ADP
ftr-430	677	7	foreign	foreign	ADJ
ftr-430	677	8	taxes	taxis	NOUN
ftr-430	677	9	would	would	AUX
ftr-430	677	10	satisfy	satisfy	VERB
ftr-430	677	11	the	the	DET
ftr-430	677	12	ability	ability	NOUN
ftr-430	677	13	-	-	PUNCT
ftr-430	677	14	to	to	ADP
ftr-430	677	15	-	-	PUNCT
ftr-430	677	16	pay	pay	NOUN
ftr-430	677	17	criterion	criterion	NOUN
ftr-430	677	18	,	,	PUNCT
ftr-430	677	19	it	it	PRON
ftr-430	677	20	would	would	AUX
ftr-430	677	21	,	,	PUNCT
ftr-430	677	22	however	however	ADV
ftr-430	677	23	,	,	PUNCT
ftr-430	677	24	leave	leave	VERB
ftr-430	677	25	usco	usco	NOUN
ftr-430	677	26	with	with	ADP
ftr-430	677	27	a	a	DET
ftr-430	677	28	substantial	substantial	ADJ
ftr-430	677	29	tax	tax	NOUN
ftr-430	677	30	disincentive	disincentive	NOUN
ftr-430	677	31	to	to	PART
ftr-430	677	32	pursue	pursue	VERB
ftr-430	677	33	the	the	DET
ftr-430	677	34	superior	superior	ADJ
ftr-430	677	35	country	country	NOUN
ftr-430	677	36	d	d	NOUN
ftr-430	677	37	investment	investment	NOUN
ftr-430	677	38	.	.	PUNCT
ftr-430	678	1	to	to	PART
ftr-430	678	2	illustrate	illustrate	VERB
ftr-430	678	3	this	this	DET
ftr-430	678	4	fact	fact	NOUN
ftr-430	678	5	,	,	PUNCT
ftr-430	678	6	assume	assume	VERB
ftr-430	678	7	that	that	SCONJ
ftr-430	678	8	in	in	ADP
ftr-430	678	9	the	the	DET
ftr-430	678	10	preceding	precede	VERB
ftr-430	678	11	example	example	NOUN
ftr-430	678	12	,	,	PUNCT
ftr-430	678	13	usco	usco	PROPN
ftr-430	678	14	is	be	AUX
ftr-430	678	15	deciding	decide	VERB
ftr-430	678	16	between	between	ADP
ftr-430	678	17	investing	invest	VERB
ftr-430	678	18	$	$	SYM
ftr-430	678	19	1,000	1,000	NUM
ftr-430	678	20	in	in	ADP
ftr-430	678	21	a	a	DET
ftr-430	678	22	u.s	u.s	PROPN
ftr-430	678	23	.	.	PROPN
ftr-430	678	24	plant	plant	NOUN
ftr-430	678	25	(	(	PUNCT
ftr-430	678	26	with	with	ADP
ftr-430	678	27	a	a	DET
ftr-430	678	28	10	10	NUM
ftr-430	678	29	%	%	NOUN
ftr-430	678	30	before	before	ADP
ftr-430	678	31	-	-	PUNCT
ftr-430	678	32	tax	tax	NOUN
ftr-430	678	33	rate	rate	NOUN
ftr-430	678	34	of	of	ADP
ftr-430	678	35	return	return	NOUN
ftr-430	678	36	)	)	PUNCT
ftr-430	678	37	and	and	CCONJ
ftr-430	678	38	$	$	SYM
ftr-430	678	39	1,000	1,000	NUM
ftr-430	678	40	in	in	ADP
ftr-430	678	41	a	a	DET
ftr-430	678	42	country	country	NOUN
ftr-430	678	43	d	d	NOUN
ftr-430	678	44	facility	facility	NOUN
ftr-430	678	45	(	(	PUNCT
ftr-430	678	46	with	with	ADP
ftr-430	678	47	a	a	DET
ftr-430	678	48	15	15	NUM
ftr-430	678	49	%	%	NOUN
ftr-430	678	50	before	before	ADP
ftr-430	678	51	-	-	PUNCT
ftr-430	678	52	tax	tax	NOUN
ftr-430	678	53	rate	rate	NOUN
ftr-430	678	54	of	of	ADP
ftr-430	678	55	return	return	NOUN
ftr-430	678	56	)	)	PUNCT
ftr-430	678	57	and	and	CCONJ
ftr-430	678	58	that	that	SCONJ
ftr-430	678	59	the	the	DET
ftr-430	678	60	united	united	PROPN
ftr-430	678	61	states	states	PROPN
ftr-430	678	62	treats	treat	VERB
ftr-430	678	63	country	country	NOUN
ftr-430	678	64	d	d	NOUN
ftr-430	678	65	tax	tax	NOUN
ftr-430	678	66	payments	payment	NOUN
ftr-430	678	67	as	as	ADP
ftr-430	678	68	a	a	DET
ftr-430	678	69	deductible	deductible	ADJ
ftr-430	678	70	business	business	NOUN
ftr-430	678	71	expense	expense	NOUN
ftr-430	678	72	.	.	PUNCT
ftr-430	679	1	the	the	DET
ftr-430	679	2	$	$	SYM
ftr-430	679	3	1,000	1,000	NUM
ftr-430	679	4	country	country	NOUN
ftr-430	679	5	d	d	NOUN
ftr-430	679	6	investment	investment	NOUN
ftr-430	679	7	would	would	AUX
ftr-430	679	8	produce	produce	VERB
ftr-430	679	9	$	$	SYM
ftr-430	679	10	150	150	NUM
ftr-430	679	11	of	of	ADP
ftr-430	679	12	before	before	ADP
ftr-430	679	13	-	-	PUNCT
ftr-430	679	14	tax	tax	NOUN
ftr-430	679	15	net	net	ADJ
ftr-430	679	16	income	income	NOUN
ftr-430	679	17	for	for	ADP
ftr-430	679	18	country	country	NOUN
ftr-430	679	19	d	d	NOUN
ftr-430	679	20	tax	tax	NOUN
ftr-430	679	21	purposes	purpose	NOUN
ftr-430	679	22	(	(	PUNCT
ftr-430	679	23	$	$	SYM
ftr-430	679	24	1,000	1,000	NUM
ftr-430	679	25	x	x	SYM
ftr-430	679	26	.15	.15	NUM
ftr-430	679	27	)	)	PUNCT
ftr-430	679	28	and	and	CCONJ
ftr-430	679	29	a	a	DET
ftr-430	679	30	$	$	SYM
ftr-430	679	31	52.50	52.50	NUM
ftr-430	679	32	tax	tax	NOUN
ftr-430	679	33	(	(	PUNCT
ftr-430	679	34	$	$	SYM
ftr-430	679	35	150	150	NUM
ftr-430	679	36	x	x	SYM
ftr-430	679	37	.35	.35	NUM
ftr-430	679	38	)	)	PUNCT
ftr-430	679	39	would	would	AUX
ftr-430	679	40	be	be	AUX
ftr-430	679	41	paid	pay	VERB
ftr-430	679	42	to	to	ADP
ftr-430	679	43	country	country	PROPN
ftr-430	679	44	d.	d.	PROPN
ftr-430	679	45	for	for	ADP
ftr-430	679	46	u.s	u.s	PROPN
ftr-430	679	47	.	.	PROPN
ftr-430	679	48	tax	tax	NOUN
ftr-430	679	49	purposes	purpose	NOUN
ftr-430	679	50	,	,	PUNCT
ftr-430	679	51	however	however	ADV
ftr-430	679	52	,	,	PUNCT
ftr-430	679	53	before	before	ADP
ftr-430	679	54	-	-	PUNCT
ftr-430	679	55	tax	tax	NOUN
ftr-430	679	56	net	net	ADJ
ftr-430	679	57	income	income	NOUN
ftr-430	679	58	in	in	ADP
ftr-430	679	59	this	this	DET
ftr-430	679	60	case	case	NOUN
ftr-430	679	61	would	would	AUX
ftr-430	679	62	be	be	AUX
ftr-430	679	63	$	$	SYM
ftr-430	679	64	150	150	NUM
ftr-430	679	65	$	$	SYM
ftr-430	679	66	52.50	52.50	NUM
ftr-430	679	67	=	=	SYM
ftr-430	679	68	$	$	SYM
ftr-430	679	69	97.50	97.50	NUM
ftr-430	679	70	and	and	CCONJ
ftr-430	679	71	$	$	SYM
ftr-430	679	72	34.13	34.13	NUM
ftr-430	679	73	would	would	AUX
ftr-430	679	74	be	be	AUX
ftr-430	679	75	payable	payable	ADJ
ftr-430	679	76	to	to	ADP
ftr-430	679	77	the	the	DET
ftr-430	679	78	u.s	u.s	PROPN
ftr-430	679	79	.	.	PROPN
ftr-430	679	80	treasury	treasury	PROPN
ftr-430	679	81	(	(	PUNCT
ftr-430	679	82	$	$	SYM
ftr-430	679	83	97.50	97.50	NUM
ftr-430	679	84	x	x	SYM
ftr-430	679	85	.35	.35	NUM
ftr-430	679	86	)	)	PUNCT
ftr-430	679	87	.	.	PUNCT
ftr-430	680	1	thus	thus	ADV
ftr-430	680	2	,	,	PUNCT
ftr-430	680	3	after	after	ADP
ftr-430	680	4	payment	payment	NOUN
ftr-430	680	5	of	of	ADP
ftr-430	680	6	both	both	DET
ftr-430	680	7	taxes	taxis	NOUN
ftr-430	680	8	,	,	PUNCT
ftr-430	680	9	usco	usco	NOUN
ftr-430	680	10	would	would	AUX
ftr-430	680	11	have	have	VERB
ftr-430	680	12	$	$	SYM
ftr-430	680	13	63.37	63.37	NUM
ftr-430	680	14	of	of	ADP
ftr-430	680	15	its	its	PRON
ftr-430	680	16	$	$	SYM
ftr-430	680	17	150	150	NUM
ftr-430	680	18	left	leave	VERB
ftr-430	680	19	.	.	PUNCT
ftr-430	681	1	by	by	ADP
ftr-430	681	2	contrast	contrast	NOUN
ftr-430	681	3	,	,	PUNCT
ftr-430	681	4	investment	investment	NOUN
ftr-430	681	5	of	of	ADP
ftr-430	681	6	the	the	DET
ftr-430	681	7	$	$	SYM
ftr-430	681	8	1,000	1,000	NUM
ftr-430	681	9	in	in	ADP
ftr-430	681	10	a	a	DET
ftr-430	681	11	u.s	u.s	PROPN
ftr-430	681	12	.	.	PROPN
ftr-430	681	13	plant	plant	NOUN
ftr-430	681	14	would	would	AUX
ftr-430	681	15	produce	produce	VERB
ftr-430	681	16	$	$	SYM
ftr-430	681	17	100	100	NUM
ftr-430	681	18	of	of	ADP
ftr-430	681	19	before	before	ADP
ftr-430	681	20	-	-	PUNCT
ftr-430	681	21	tax	tax	NOUN
ftr-430	681	22	net	net	ADJ
ftr-430	681	23	income	income	NOUN
ftr-430	681	24	(	(	PUNCT
ftr-430	681	25	$	$	SYM
ftr-430	681	26	1,000	1,000	NUM
ftr-430	681	27	x	x	SYM
ftr-430	681	28	.10	.10	NUM
ftr-430	681	29	)	)	PUNCT
ftr-430	681	30	and	and	CCONJ
ftr-430	681	31	$	$	SYM
ftr-430	681	32	65	65	NUM
ftr-430	681	33	after	after	ADP
ftr-430	681	34	the	the	DET
ftr-430	681	35	35	35	NUM
ftr-430	681	36	%	%	NOUN
ftr-430	681	37	u.s	u.s	PROPN
ftr-430	681	38	.	.	PROPN
ftr-430	681	39	tax	tax	NOUN
ftr-430	681	40	(	(	PUNCT
ftr-430	681	41	$	$	SYM
ftr-430	681	42	100	100	NUM
ftr-430	681	43	x	x	SYM
ftr-430	682	1	[	[	X
ftr-430	682	2	1	1	NUM
ftr-430	682	3	.35	.35	NUM
ftr-430	682	4	]	]	PUNCT
ftr-430	682	5	)	)	PUNCT
ftr-430	682	6	.	.	PUNCT
ftr-430	683	1	all	all	DET
ftr-430	683	2	other	other	ADJ
ftr-430	683	3	factors	factor	NOUN
ftr-430	683	4	being	be	AUX
ftr-430	683	5	neutral	neutral	ADJ
ftr-430	683	6	,	,	PUNCT
ftr-430	683	7	usco	usco	NOUN
ftr-430	683	8	would	would	AUX
ftr-430	683	9	invest	invest	VERB
ftr-430	683	10	in	in	ADP
ftr-430	683	11	the	the	DET
ftr-430	683	12	economically	economically	ADV
ftr-430	683	13	inferior	inferior	ADJ
ftr-430	683	14	u.s	u.s	PROPN
ftr-430	683	15	.	.	PROPN
ftr-430	683	16	plant	plant	NOUN
ftr-430	683	17	because	because	SCONJ
ftr-430	683	18	of	of	ADP
ftr-430	683	19	its	its	PRON
ftr-430	683	20	higher	high	ADJ
ftr-430	683	21	after	after	ADP
ftr-430	683	22	-	-	PUNCT
ftr-430	683	23	tax	tax	NOUN
ftr-430	683	24	return	return	NOUN
ftr-430	683	25	.	.	PUNCT
ftr-430	684	1	in	in	ADP
ftr-430	684	2	other	other	ADJ
ftr-430	684	3	words	word	NOUN
ftr-430	684	4	,	,	PUNCT
ftr-430	684	5	the	the	DET
ftr-430	684	6	u.s	u.s	PROPN
ftr-430	684	7	.	.	PROPN
ftr-430	684	8	decision	decision	NOUN
ftr-430	684	9	to	to	PART
ftr-430	684	10	treat	treat	VERB
ftr-430	684	11	the	the	DET
ftr-430	684	12	country	country	NOUN
ftr-430	684	13	d	d	NOUN
ftr-430	684	14	tax	tax	NOUN
ftr-430	684	15	payment	payment	NOUN
ftr-430	684	16	as	as	ADP
ftr-430	684	17	a	a	DET
ftr-430	684	18	business	business	NOUN
ftr-430	684	19	expense	expense	NOUN
ftr-430	684	20	deduction	deduction	NOUN
ftr-430	684	21	in	in	ADP
ftr-430	684	22	this	this	DET
ftr-430	684	23	case	case	NOUN
ftr-430	684	24	would	would	AUX
ftr-430	684	25	not	not	PART
ftr-430	684	26	overcome	overcome	VERB
ftr-430	684	27	the	the	DET
ftr-430	684	28	double	double	ADJ
ftr-430	684	29	-	-	PUNCT
ftr-430	684	30	tax	tax	NOUN
ftr-430	684	31	barrier	barrier	NOUN
ftr-430	684	32	to	to	ADP
ftr-430	684	33	usco	usco	PROPN
ftr-430	684	34	’s	’s	PART
ftr-430	684	35	making	make	VERB
ftr-430	684	36	the	the	DET
ftr-430	684	37	superior	superior	ADJ
ftr-430	684	38	country	country	NOUN
ftr-430	685	1	d	d	NOUN
ftr-430	685	2	investment	investment	NOUN
ftr-430	685	3	and	and	CCONJ
ftr-430	685	4	would	would	AUX
ftr-430	685	5	not	not	PART
ftr-430	685	6	remedy	remedy	VERB
ftr-430	685	7	the	the	DET
ftr-430	685	8	double	double	ADJ
ftr-430	685	9	-	-	PUNCT
ftr-430	685	10	tax	tax	NOUN
ftr-430	685	11	problem	problem	NOUN
ftr-430	685	12	in	in	ADP
ftr-430	685	13	a	a	DET
ftr-430	685	14	wide	wide	ADJ
ftr-430	685	15	range	range	NOUN
ftr-430	685	16	of	of	ADP
ftr-430	685	17	other	other	ADJ
ftr-430	685	18	cases	case	NOUN
ftr-430	685	19	.	.	PUNCT
ftr-430	686	1	thus	thus	ADV
ftr-430	686	2	,	,	PUNCT
ftr-430	686	3	the	the	DET
ftr-430	686	4	united	united	PROPN
ftr-430	686	5	states	states	PROPN
ftr-430	686	6	has	have	AUX
ftr-430	686	7	been	be	AUX
ftr-430	686	8	faced	face	VERB
ftr-430	686	9	with	with	ADP
ftr-430	686	10	a	a	DET
ftr-430	686	11	choice	choice	NOUN
ftr-430	686	12	between	between	ADP
ftr-430	686	13	(	(	PUNCT
ftr-430	686	14	1	1	X
ftr-430	686	15	)	)	PUNCT
ftr-430	686	16	pursuing	pursue	VERB
ftr-430	686	17	a	a	DET
ftr-430	686	18	tax	tax	NOUN
ftr-430	686	19	system	system	NOUN
ftr-430	686	20	that	that	PRON
ftr-430	686	21	is	be	AUX
ftr-430	686	22	totally	totally	ADV
ftr-430	686	23	faithful	faithful	ADJ
ftr-430	686	24	to	to	PART
ftr-430	686	25	fairness	fairness	VERB
ftr-430	686	26	concerns	concern	NOUN
ftr-430	686	27	(	(	PUNCT
ftr-430	686	28	i.e.	i.e.	X
ftr-430	686	29	,	,	PUNCT
ftr-430	686	30	that	that	PRON
ftr-430	686	31	treats	treat	VERB
ftr-430	686	32	foreign	foreign	ADJ
ftr-430	686	33	tax	tax	NOUN
ftr-430	686	34	payments	payment	NOUN
ftr-430	686	35	as	as	ADP
ftr-430	686	36	income	income	NOUN
ftr-430	686	37	tax	tax	NOUN
ftr-430	686	38	deductions	deduction	NOUN
ftr-430	686	39	)	)	PUNCT
ftr-430	686	40	but	but	CCONJ
ftr-430	686	41	that	that	PRON
ftr-430	686	42	leaves	leave	VERB
ftr-430	686	43	international	international	ADJ
ftr-430	686	44	double	double	ADJ
ftr-430	686	45	-	-	PUNCT
ftr-430	686	46	taxation	taxation	NOUN
ftr-430	686	47	substantially	substantially	ADV
ftr-430	686	48	in	in	ADP
ftr-430	686	49	place	place	NOUN
ftr-430	686	50	as	as	ADP
ftr-430	686	51	a	a	DET
ftr-430	686	52	barrier	barrier	NOUN
ftr-430	686	53	to	to	ADP
ftr-430	686	54	its	its	PRON
ftr-430	686	55	residents	resident	NOUN
ftr-430	686	56	’	’	PART
ftr-430	686	57	foreign	foreign	ADJ
ftr-430	686	58	business	business	NOUN
ftr-430	686	59	and	and	CCONJ
ftr-430	686	60	investment	investment	NOUN
ftr-430	686	61	activit	activit	PROPN
ftr-430	686	62	ies	ies	PROPN
ftr-430	686	63	,	,	PUNCT
ftr-430	686	64	or	or	CCONJ
ftr-430	686	65	(	(	PUNCT
ftr-430	686	66	2	2	X
ftr-430	686	67	)	)	PUNCT
ftr-430	686	68	finding	find	VERB
ftr-430	686	69	a	a	DET
ftr-430	686	70	way	way	NOUN
ftr-430	686	71	to	to	PART
ftr-430	686	72	ameliorate	ameliorate	VERB
ftr-430	686	73	the	the	DET
ftr-430	686	74	doubletax	doubletax	NOUN
ftr-430	686	75	barrier	barrier	NOUN
ftr-430	686	76	while	while	SCONJ
ftr-430	686	77	preserving	preserve	VERB
ftr-430	686	78	the	the	DET
ftr-430	686	79	ability	ability	NOUN
ftr-430	686	80	-	-	PUNCT
ftr-430	686	81	to	to	ADP
ftr-430	686	82	-	-	PUNCT
ftr-430	686	83	pay	pay	VERB
ftr-430	686	84	tax	tax	NOUN
ftr-430	686	85	base	base	NOUN
ftr-430	686	86	to	to	ADP
ftr-430	686	87	the	the	DET
ftr-430	686	88	greatest	great	ADJ
ftr-430	686	89	extent	extent	NOUN
ftr-430	686	90	possible	possible	ADJ
ftr-430	686	91	.	.	PUNCT
ftr-430	687	1	the	the	DET
ftr-430	687	2	first	first	ADJ
ftr-430	687	3	alternative	alternative	NOUN
ftr-430	687	4	has	have	AUX
ftr-430	687	5	been	be	AUX
ftr-430	687	6	judged	judge	VERB
ftr-430	687	7	unacceptable	unacceptable	ADJ
ftr-430	687	8	and	and	CCONJ
ftr-430	687	9	it	it	PRON
ftr-430	687	10	is	be	AUX
ftr-430	687	11	difficult	difficult	ADJ
ftr-430	687	12	to	to	PART
ftr-430	687	13	quarrel	quarrel	VERB
ftr-430	687	14	with	with	ADP
ftr-430	687	15	this	this	DET
ftr-430	687	16	outcome	outcome	NOUN
ftr-430	687	17	.	.	PUNCT
ftr-430	688	1	the	the	DET
ftr-430	688	2	issue	issue	NOUN
ftr-430	688	3	then	then	ADV
ftr-430	688	4	is	be	AUX
ftr-430	688	5	which	which	PRON
ftr-430	688	6	of	of	ADP
ftr-430	688	7	the	the	DET
ftr-430	688	8	generally	generally	ADV
ftr-430	688	9	accepted	accept	VERB
ftr-430	688	10	methods	method	NOUN
ftr-430	688	11	to	to	PART
ftr-430	688	12	ameliorate	ameliorate	VERB
ftr-430	688	13	double	double	ADJ
ftr-430	688	14	taxation	taxation	NOUN
ftr-430	688	15	is	be	AUX
ftr-430	688	16	super	super	PROPN
ftr-430	688	17	ior	ior	NOUN
ftr-430	688	18	from	from	ADP
ftr-430	688	19	a	a	DET
ftr-430	688	20	fairness	fairness	NOUN
ftr-430	688	21	perspective	perspective	NOUN
ftr-430	688	22	.	.	PUNCT
ftr-430	689	1	we	we	PRON
ftr-430	689	2	submit	submit	VERB
ftr-430	689	3	that	that	SCONJ
ftr-430	689	4	adopting	adopt	VERB
ftr-430	689	5	a	a	DET
ftr-430	689	6	foreign	foreign	ADJ
ftr-430	689	7	tax	tax	NOUN
ftr-430	689	8	credit	credit	NOUN
ftr-430	689	9	system	system	NOUN
ftr-430	689	10	while	while	SCONJ
ftr-430	689	11	prohibiting	prohibit	VERB
ftr-430	689	12	deferral	deferral	NOUN
ftr-430	689	13	of	of	ADP
ftr-430	689	14	any	any	DET
ftr-430	689	15	residual	residual	ADJ
ftr-430	689	16	u.s	u.s	PROPN
ftr-430	689	17	.	.	PROPN
ftr-430	689	18	tax	tax	NOUN
ftr-430	689	19	remaining	remain	VERB
ftr-430	689	20	after	after	ADP
ftr-430	689	21	allowance	allowance	NOUN
ftr-430	689	22	of	of	ADP
ftr-430	689	23	the	the	DET
ftr-430	689	24	foreign	foreign	ADJ
ftr-430	689	25	tax	tax	NOUN
ftr-430	689	26	credit	credit	NOUN
ftr-430	689	27	is	be	AUX
ftr-430	689	28	the	the	DET
ftr-430	689	29	preferred	preferred	ADJ
ftr-430	689	30	way	way	NOUN
ftr-430	689	31	to	to	PART
ftr-430	689	32	achieve	achieve	VERB
ftr-430	689	33	fairness	fairness	NOUN
ftr-430	689	34	and	and	CCONJ
ftr-430	689	35	efficiency	efficiency	NOUN
ftr-430	689	36	objectives.78	objectives.78	NOUN
ftr-430	689	37	330	330	NUM
ftr-430	689	38	florida	florida	PROPN
ftr-430	689	39	tax	tax	NOUN
ftr-430	689	40	review	review	NOUN
ftr-430	690	1	[	[	X
ftr-430	690	2	vol	vol	NOUN
ftr-430	690	3	.	.	NOUN
ftr-430	690	4	5:4	5:4	NUM
ftr-430	690	5	that	that	PRON
ftr-430	690	6	generally	generally	ADV
ftr-430	690	7	al	al	PROPN
ftr-430	690	8	lows	low	VERB
ftr-430	690	9	payment	payment	NOUN
ftr-430	690	10	of	of	ADP
ftr-430	690	11	residual	residual	ADJ
ftr-430	690	12	tax	tax	NOUN
ftr-430	690	13	on	on	ADP
ftr-430	690	14	income	income	NOUN
ftr-430	690	15	earned	earn	VERB
ftr-430	690	16	through	through	ADP
ftr-430	690	17	a	a	DET
ftr-430	690	18	foreign	foreign	ADJ
ftr-430	690	19	corporat	corporat	NOUN
ftr-430	690	20	ion	ion	NOUN
ftr-430	690	21	to	to	PART
ftr-430	690	22	be	be	AUX
ftr-430	690	23	postponed	postpone	VERB
ftr-430	690	24	until	until	SCONJ
ftr-430	690	25	residents	resident	NOUN
ftr-430	690	26	receive	receive	VERB
ftr-430	690	27	dividends	dividend	NOUN
ftr-430	690	28	or	or	CCONJ
ftr-430	690	29	sell	sell	VERB
ftr-430	690	30	their	their	PRON
ftr-430	690	31	stock	stock	NOUN
ftr-430	690	32	.	.	PUNCT
ftr-430	691	1	deferral	deferral	ADJ
ftr-430	691	2	reduces	reduce	VERB
ftr-430	691	3	the	the	DET
ftr-430	691	4	present	present	ADJ
ftr-430	691	5	value	value	NOUN
ftr-430	691	6	of	of	ADP
ftr-430	691	7	residual	residual	ADJ
ftr-430	691	8	tax	tax	NOUN
ftr-430	691	9	and	and	CCONJ
ftr-430	691	10	allows	allow	VERB
ftr-430	691	11	residents	resident	NOUN
ftr-430	691	12	who	who	PRON
ftr-430	691	13	defer	defer	VERB
ftr-430	691	14	for	for	ADP
ftr-430	691	15	lengthy	lengthy	ADJ
ftr-430	691	16	periods	period	NOUN
ftr-430	691	17	to	to	PART
ftr-430	691	18	achieve	achieve	VERB
ftr-430	691	19	the	the	DET
ftr-430	691	20	approximate	approximate	ADJ
ftr-430	691	21	result	result	NOUN
ftr-430	691	22	of	of	ADP
ftr-430	691	23	an	an	DET
ftr-430	691	24	exemption	exemption	NOUN
ftr-430	691	25	system	system	NOUN
ftr-430	691	26	.	.	PUNCT
ftr-430	692	1	for	for	ADP
ftr-430	692	2	further	further	ADJ
ftr-430	692	3	discussion	discussion	NOUN
ftr-430	692	4	of	of	ADP
ftr-430	692	5	deferral	deferral	NOUN
ftr-430	692	6	,	,	PUNCT
ftr-430	692	7	see	see	VERB
ftr-430	692	8	text	text	NOUN
ftr-430	692	9	accompanying	accompany	VERB
ftr-430	692	10	infra	infra	NOUN
ftr-430	692	11	notes	note	VERB
ftr-430	692	12	100	100	NUM
ftr-430	692	13	-	-	SYM
ftr-430	692	14	101	101	NUM
ftr-430	692	15	.	.	PUNCT
ftr-430	693	1	for	for	ADP
ftr-430	693	2	a	a	DET
ftr-430	693	3	discussion	discussion	NOUN
ftr-430	693	4	of	of	ADP
ftr-430	693	5	why	why	SCONJ
ftr-430	693	6	a	a	DET
ftr-430	693	7	deduction	deduction	NOUN
ftr-430	693	8	is	be	AUX
ftr-430	693	9	sufficient	sufficient	ADJ
ftr-430	693	10	to	to	PART
ftr-430	693	11	achieve	achieve	VERB
ftr-430	693	12	fairness	fairness	NOUN
ftr-430	693	13	objectives	objective	NOUN
ftr-430	693	14	,	,	PUNCT
ftr-430	693	15	see	see	VERB
ftr-430	693	16	kaufman	kaufman	PROPN
ftr-430	693	17	,	,	PUNCT
ftr-430	693	18	supra	supra	PROPN
ftr-430	693	19	note	note	NOUN
ftr-430	693	20	4	4	NUM
ftr-430	693	21	,	,	PUNCT
ftr-430	693	22	at	at	ADP
ftr-430	693	23	177	177	NUM
ftr-430	693	24	-	-	SYM
ftr-430	693	25	78	78	NUM
ftr-430	693	26	.	.	PUNCT
ftr-430	693	27	79	79	NUM
ftr-430	693	28	.	.	PUNCT
ftr-430	694	1	see	see	VERB
ftr-430	694	2	also	also	ADV
ftr-430	694	3	supra	supra	PROPN
ftr-430	694	4	note	note	NOUN
ftr-430	694	5	19	19	NUM
ftr-430	694	6	.	.	PUNCT
ftr-430	695	1	it	it	PRON
ftr-430	695	2	has	have	AUX
ftr-430	695	3	been	be	AUX
ftr-430	695	4	sugges	sugge	NOUN
ftr-430	695	5	ted	te	VERB
ftr-430	695	6	that	that	SCONJ
ftr-430	695	7	a	a	DET
ftr-430	695	8	credi	credi	PROPN
ftr-430	695	9	t	t	PROPN
ftr-430	695	10	for	for	ADP
ftr-430	695	11	foreign	foreign	ADJ
ftr-430	695	12	income	income	NOUN
ftr-430	695	13	tax	tax	NOUN
ftr-430	695	14	payments	payment	NOUN
ftr-430	695	15	also	also	ADV
ftr-430	695	16	may	may	AUX
ftr-430	695	17	be	be	AUX
ftr-430	695	18	analyzed	analyze	VERB
ftr-430	695	19	as	as	SCONJ
ftr-430	695	20	the	the	DET
ftr-430	695	21	economic	economic	ADJ
ftr-430	695	22	equivalent	equivalent	NOUN
ftr-430	695	23	of	of	ADP
ftr-430	695	24	having	have	VERB
ftr-430	695	25	usco	usco	NOUN
ftr-430	695	26	pay	pay	VERB
ftr-430	695	27	the	the	DET
ftr-430	695	28	35	35	NUM
ftr-430	695	29	%	%	NOUN
ftr-430	695	30	u.s	u.s	PROPN
ftr-430	695	31	.	.	PROPN
ftr-430	695	32	tax	tax	NOUN
ftr-430	695	33	to	to	ADP
ftr-430	695	34	the	the	DET
ftr-430	695	35	u.s	u.s	PROPN
ftr-430	695	36	.	.	PROPN
ftr-430	695	37	government	government	NOUN
ftr-430	695	38	and	and	CCONJ
ftr-430	695	39	having	have	VERB
ftr-430	695	40	the	the	DET
ftr-430	695	41	u.s	u.s	PROPN
ftr-430	695	42	.	.	PROPN
ftr-430	695	43	government	government	NOUN
ftr-430	695	44	in	in	ADP
ftr-430	695	45	turn	turn	NOUN
ftr-430	695	46	pay	pay	NOUN
ftr-430	695	47	usco	usco	PROPN
ftr-430	695	48	’s	’s	PART
ftr-430	695	49	tax	tax	NOUN
ftr-430	695	50	owed	owe	VERB
ftr-430	695	51	to	to	ADP
ftr-430	695	52	country	country	PROPN
ftr-430	695	53	d.	d.	PROPN
ftr-430	695	54	see	see	VERB
ftr-430	695	55	kaufman	kaufman	PROPN
ftr-430	695	56	,	,	PUNCT
ftr-430	695	57	supra	supra	PROPN
ftr-430	695	58	note	note	NOUN
ftr-430	695	59	4	4	NUM
ftr-430	695	60	,	,	PUNCT
ftr-430	695	61	at	at	ADP
ftr-430	695	62	179	179	NUM
ftr-430	695	63	.	.	PUNCT
ftr-430	696	1	treating	treat	VERB
ftr-430	696	2	the	the	DET
ftr-430	696	3	foreign	foreign	ADJ
ftr-430	696	4	tax	tax	NOUN
ftr-430	696	5	as	as	ADP
ftr-430	696	6	a	a	DET
ftr-430	696	7	u.s	u.s	PROPN
ftr-430	696	8	.	.	PROPN
ftr-430	696	9	tax	tax	NOUN
ftr-430	696	10	for	for	ADP
ftr-430	696	11	this	this	DET
ftr-430	696	12	purpose	purpose	NOUN
ftr-430	696	13	,	,	PUNCT
ftr-430	696	14	however	however	ADV
ftr-430	696	15	,	,	PUNCT
ftr-430	696	16	links	link	VERB
ftr-430	696	17	payment	payment	NOUN
ftr-430	696	18	of	of	ADP
ftr-430	696	19	the	the	DET
ftr-430	696	20	deemed	deem	VERB
ftr-430	696	21	u.s	u.s	PROPN
ftr-430	696	22	.	.	PROPN
ftr-430	696	23	tax	tax	NOUN
ftr-430	696	24	with	with	ADP
ftr-430	696	25	use	use	NOUN
ftr-430	696	26	of	of	ADP
ftr-430	696	27	the	the	DET
ftr-430	696	28	tax	tax	NOUN
ftr-430	696	29	proceeds	proceed	NOUN
ftr-430	696	30	as	as	ADP
ftr-430	696	31	a	a	DET
ftr-430	696	32	grant	grant	NOUN
ftr-430	696	33	to	to	ADP
ftr-430	696	34	the	the	DET
ftr-430	696	35	foreign	foreign	ADJ
ftr-430	696	36	government	government	NOUN
ftr-430	696	37	a	a	DET
ftr-430	696	38	t	t	NOUN
ftr-430	696	39	the	the	DET
ftr-430	696	40	behest	behest	NOUN
ftr-430	696	41	of	of	ADP
ftr-430	696	42	the	the	DET
ftr-430	696	43	taxpayer	taxpayer	NOUN
ftr-430	696	44	.	.	PUNCT
ftr-430	697	1	this	this	DET
ftr-430	697	2	k	k	PROPN
ftr-430	697	3	ind	ind	PROPN
ftr-430	697	4	of	of	ADP
ftr-430	697	5	directed	direct	VERB
ftr-430	697	6	benefit	benefit	NOUN
ftr-430	697	7	is	be	AUX
ftr-430	697	8	inconsistent	inconsistent	ADJ
ftr-430	697	9	with	with	ADP
ftr-430	697	10	the	the	DET
ftr-430	697	11	redistributive	redistributive	ADJ
ftr-430	697	12	objective	objective	NOUN
ftr-430	697	13	for	for	ADP
ftr-430	697	14	the	the	DET
ftr-430	697	15	u.s	u.s	PROPN
ftr-430	697	16	.	.	PROPN
ftr-430	697	17	tax	tax	NOUN
ftr-430	697	18	.	.	PUNCT
ftr-430	698	1	under	under	ADP
ftr-430	698	2	a	a	DET
ftr-430	698	3	credit	credit	NOUN
ftr-430	698	4	system	system	NOUN
ftr-430	698	5	without	without	ADP
ftr-430	698	6	deferral	deferral	ADJ
ftr-430	698	7	,	,	PUNCT
ftr-430	698	8	if	if	SCONJ
ftr-430	698	9	usco	usco	PROPN
ftr-430	698	10	built	build	VERB
ftr-430	698	11	the	the	DET
ftr-430	698	12	plant	plant	NOUN
ftr-430	698	13	in	in	ADP
ftr-430	698	14	country	country	NOUN
ftr-430	698	15	d	d	PROPN
ftr-430	698	16	,	,	PUNCT
ftr-430	698	17	usco	usco	PROPN
ftr-430	698	18	’s	’s	PART
ftr-430	698	19	35	35	NUM
ftr-430	698	20	%	%	NOUN
ftr-430	698	21	foreign	foreign	ADJ
ftr-430	698	22	tax	tax	NOUN
ftr-430	698	23	liability	liability	NOUN
ftr-430	698	24	would	would	AUX
ftr-430	698	25	eliminate	eliminate	VERB
ftr-430	698	26	its	its	PRON
ftr-430	698	27	35	35	NUM
ftr-430	698	28	%	%	NOUN
ftr-430	698	29	u.s	u.s	PROPN
ftr-430	698	30	.	.	PROPN
ftr-430	698	31	tax	tax	NOUN
ftr-430	698	32	liability	liability	NOUN
ftr-430	698	33	,	,	PUNCT
ftr-430	698	34	so	so	SCONJ
ftr-430	698	35	that	that	SCONJ
ftr-430	698	36	the	the	DET
ftr-430	698	37	country	country	NOUN
ftr-430	699	1	d	d	NOUN
ftr-430	699	2	investment	investment	NOUN
ftr-430	699	3	would	would	AUX
ftr-430	699	4	bear	bear	VERB
ftr-430	699	5	only	only	ADV
ftr-430	699	6	the	the	DET
ftr-430	699	7	country	country	NOUN
ftr-430	699	8	d	d	X
ftr-430	699	9	tax	tax	NOUN
ftr-430	699	10	(	(	PUNCT
ftr-430	699	11	i.e.	i.e.	X
ftr-430	699	12	,	,	PUNCT
ftr-430	699	13	the	the	DET
ftr-430	699	14	u.s	u.s	PROPN
ftr-430	699	15	.	.	PROPN
ftr-430	699	16	residual	residual	ADJ
ftr-430	699	17	tax	tax	NOUN
ftr-430	699	18	would	would	AUX
ftr-430	699	19	be	be	AUX
ftr-430	699	20	zero	zero	NUM
ftr-430	699	21	)	)	PUNCT
ftr-430	699	22	.	.	PUNCT
ftr-430	700	1	thus	thus	ADV
ftr-430	700	2	,	,	PUNCT
ftr-430	700	3	the	the	DET
ftr-430	700	4	country	country	NOUN
ftr-430	700	5	d	d	PROPN
ftr-430	700	6	investments	investment	NOUN
ftr-430	700	7	’	'	PUNCT
ftr-430	700	8	after	after	ADP
ftr-430	700	9	-	-	PUNCT
ftr-430	700	10	tax	tax	NOUN
ftr-430	700	11	rate	rate	NOUN
ftr-430	700	12	of	of	ADP
ftr-430	700	13	return	return	NOUN
ftr-430	700	14	would	would	AUX
ftr-430	700	15	be	be	AUX
ftr-430	700	16	9.75	9.75	NUM
ftr-430	700	17	%	%	NOUN
ftr-430	700	18	(	(	PUNCT
ftr-430	700	19	.15	.15	NUM
ftr-430	700	20	x	x	PUNCT
ftr-430	701	1	[	[	X
ftr-430	701	2	1	1	NUM
ftr-430	701	3	.35	.35	NUM
ftr-430	701	4	]	]	PUNCT
ftr-430	701	5	)	)	PUNCT
ftr-430	701	6	,	,	PUNCT
ftr-430	701	7	which	which	PRON
ftr-430	701	8	would	would	AUX
ftr-430	701	9	make	make	VERB
ftr-430	701	10	it	it	PRON
ftr-430	701	11	superior	superior	ADJ
ftr-430	701	12	to	to	ADP
ftr-430	701	13	the	the	DET
ftr-430	701	14	6.5	6.5	NUM
ftr-430	701	15	%	%	NOUN
ftr-430	701	16	after	after	ADP
ftr-430	701	17	-	-	PUNCT
ftr-430	701	18	tax	tax	NOUN
ftr-430	701	19	return	return	NOUN
ftr-430	701	20	on	on	ADP
ftr-430	701	21	the	the	DET
ftr-430	701	22	u.s	u.s	PROPN
ftr-430	701	23	.	.	PROPN
ftr-430	701	24	investment	investment	NOUN
ftr-430	701	25	(	(	PUNCT
ftr-430	701	26	.10	.10	NUM
ftr-430	701	27	x	x	SYM
ftr-430	701	28	[	[	X
ftr-430	701	29	1	1	NUM
ftr-430	701	30	.35	.35	NUM
ftr-430	701	31	]	]	PUNCT
ftr-430	701	32	)	)	PUNCT
ftr-430	701	33	.	.	PUNCT
ftr-430	702	1	double	double	ADJ
ftr-430	702	2	taxation	taxation	NOUN
ftr-430	702	3	of	of	ADP
ftr-430	702	4	usco	usco	PROPN
ftr-430	702	5	’s	’s	PART
ftr-430	702	6	country	country	NOUN
ftr-430	702	7	d	d	NOUN
ftr-430	702	8	profits	profit	NOUN
ftr-430	702	9	would	would	AUX
ftr-430	702	10	be	be	AUX
ftr-430	702	11	remedied	remedied	ADJ
ftr-430	702	12	and	and	CCONJ
ftr-430	702	13	the	the	DET
ftr-430	702	14	tax	tax	NOUN
ftr-430	702	15	system	system	NOUN
ftr-430	702	16	would	would	AUX
ftr-430	702	17	not	not	PART
ftr-430	702	18	pose	pose	VERB
ftr-430	702	19	a	a	DET
ftr-430	702	20	barrier	barrier	NOUN
ftr-430	702	21	to	to	ADP
ftr-430	702	22	pursuing	pursue	VERB
ftr-430	702	23	the	the	DET
ftr-430	702	24	superior	superior	ADJ
ftr-430	702	25	country	country	NOUN
ftr-430	703	1	d	d	NOUN
ftr-430	703	2	investment	investment	NOUN
ftr-430	703	3	.	.	PUNCT
ftr-430	704	1	the	the	DET
ftr-430	704	2	foreign	foreign	ADJ
ftr-430	704	3	tax	tax	NOUN
ftr-430	704	4	credit	credit	NOUN
ftr-430	704	5	approach	approach	NOUN
ftr-430	704	6	means	mean	VERB
ftr-430	704	7	,	,	PUNCT
ftr-430	704	8	however	however	ADV
ftr-430	704	9	,	,	PUNCT
ftr-430	704	10	that	that	SCONJ
ftr-430	704	11	whenever	whenever	SCONJ
ftr-430	704	12	the	the	DET
ftr-430	704	13	foreign	foreign	ADJ
ftr-430	704	14	income	income	NOUN
ftr-430	704	15	tax	tax	NOUN
ftr-430	704	16	rate	rate	NOUN
ftr-430	704	17	is	be	AUX
ftr-430	704	18	greater	great	ADJ
ftr-430	704	19	than	than	ADP
ftr-430	704	20	zero	zero	NUM
ftr-430	704	21	,	,	PUNCT
ftr-430	704	22	the	the	DET
ftr-430	704	23	foreign	foreign	ADJ
ftr-430	704	24	-	-	PUNCT
ftr-430	704	25	source	source	NOUN
ftr-430	704	26	income	income	NOUN
ftr-430	704	27	of	of	ADP
ftr-430	704	28	u.s	u.s	PROPN
ftr-430	704	29	.	.	PROPN
ftr-430	704	30	residents	resident	NOUN
ftr-430	704	31	will	will	AUX
ftr-430	704	32	bear	bear	VERB
ftr-430	704	33	a	a	DET
ftr-430	704	34	lower	low	ADJ
ftr-430	704	35	u.s	u.s	PROPN
ftr-430	704	36	.	.	PROPN
ftr-430	704	37	tax	tax	NOUN
ftr-430	704	38	rate	rate	NOUN
ftr-430	704	39	than	than	ADP
ftr-430	704	40	domestic	domestic	ADJ
ftr-430	704	41	-	-	PUNCT
ftr-430	704	42	source	source	NOUN
ftr-430	704	43	income	income	NOUN
ftr-430	704	44	.	.	PUNCT
ftr-430	705	1	indeed	indeed	ADV
ftr-430	705	2	,	,	PUNCT
ftr-430	705	3	in	in	ADP
ftr-430	705	4	the	the	DET
ftr-430	705	5	preceding	precede	VERB
ftr-430	705	6	example	example	NOUN
ftr-430	705	7	,	,	PUNCT
ftr-430	705	8	allowing	allow	VERB
ftr-430	705	9	usco	usco	NOUN
ftr-430	705	10	to	to	PART
ftr-430	705	11	claim	claim	VERB
ftr-430	705	12	a	a	DET
ftr-430	705	13	credit	credit	NOUN
ftr-430	705	14	for	for	ADP
ftr-430	705	15	the	the	DET
ftr-430	705	16	country	country	NOUN
ftr-430	705	17	d	d	NOUN
ftr-430	705	18	tax	tax	NOUN
ftr-430	705	19	will	will	AUX
ftr-430	705	20	result	result	VERB
ftr-430	705	21	in	in	ADP
ftr-430	705	22	usco	usco	PROPN
ftr-430	705	23	’s	’s	PART
ftr-430	705	24	foreign	foreign	ADJ
ftr-430	705	25	-	-	PUNCT
ftr-430	705	26	source	source	NOUN
ftr-430	705	27	income	income	NOUN
ftr-430	705	28	bearing	bear	VERB
ftr-430	705	29	a	a	DET
ftr-430	705	30	zero	zero	NUM
ftr-430	705	31	u.s	u.s	PROPN
ftr-430	705	32	.	.	PROPN
ftr-430	705	33	tax	tax	NOUN
ftr-430	705	34	while	while	SCONJ
ftr-430	705	35	its	its	PRON
ftr-430	705	36	u.s.-source	u.s.-source	ADJ
ftr-430	705	37	income	income	NOUN
ftr-430	705	38	is	be	AUX
ftr-430	705	39	taxed	tax	VERB
ftr-430	705	40	at	at	ADP
ftr-430	705	41	35	35	NUM
ftr-430	705	42	%	%	NOUN
ftr-430	705	43	even	even	ADV
ftr-430	705	44	though	though	SCONJ
ftr-430	705	45	both	both	DET
ftr-430	705	46	types	type	NOUN
ftr-430	705	47	of	of	ADP
ftr-430	705	48	income	income	NOUN
ftr-430	705	49	contribute	contribute	VERB
ftr-430	705	50	equally	equally	ADV
ftr-430	705	51	to	to	ADP
ftr-430	705	52	a	a	DET
ftr-430	705	53	taxpayer	taxpayer	NOUN
ftr-430	705	54	’s	’s	PART
ftr-430	705	55	ability	ability	NOUN
ftr-430	705	56	-	-	PUNCT
ftr-430	705	57	to	to	ADP
ftr-430	705	58	-	-	PUNCT
ftr-430	705	59	pay	pay	VERB
ftr-430	705	60	.	.	PUNCT
ftr-430	706	1	speaking	speak	VERB
ftr-430	706	2	more	more	ADV
ftr-430	706	3	broadly	broadly	ADV
ftr-430	706	4	,	,	PUNCT
ftr-430	706	5	mitigating	mitigate	VERB
ftr-430	706	6	international	international	ADJ
ftr-430	706	7	double	double	ADJ
ftr-430	706	8	-	-	PUNCT
ftr-430	706	9	taxation	taxation	NOUN
ftr-430	706	10	by	by	ADP
ftr-430	706	11	allowing	allow	VERB
ftr-430	706	12	a	a	DET
ftr-430	706	13	credit	credit	NOUN
ftr-430	706	14	for	for	ADP
ftr-430	706	15	foreign	foreign	ADJ
ftr-430	706	16	income	income	NOUN
ftr-430	706	17	tax	tax	NOUN
ftr-430	706	18	payments	payment	NOUN
ftr-430	706	19	is	be	AUX
ftr-430	706	20	the	the	DET
ftr-430	706	21	economic	economic	ADJ
ftr-430	706	22	equivalent	equivalent	NOUN
ftr-430	706	23	of	of	ADP
ftr-430	706	24	exempting	exempt	VERB
ftr-430	706	25	foreign	foreign	ADJ
ftr-430	706	26	-	-	PUNCT
ftr-430	706	27	source	source	NOUN
ftr-430	706	28	income	income	NOUN
ftr-430	706	29	in	in	ADP
ftr-430	706	30	proportion	proportion	NOUN
ftr-430	706	31	to	to	ADP
ftr-430	706	32	the	the	DET
ftr-430	706	33	amount	amount	NOUN
ftr-430	706	34	of	of	ADP
ftr-430	706	35	u.s	u.s	PROPN
ftr-430	706	36	.	.	PROPN
ftr-430	706	37	income	income	NOUN
ftr-430	706	38	tax	tax	NOUN
ftr-430	706	39	that	that	PRON
ftr-430	706	40	is	be	AUX
ftr-430	706	41	offset	offset	VERB
ftr-430	706	42	by	by	ADP
ftr-430	706	43	the	the	DET
ftr-430	706	44	credit	credit	NOUN
ftr-430	706	45	.	.	PUNCT
ftr-430	707	1	thus	thus	ADV
ftr-430	707	2	,	,	PUNCT
ftr-430	707	3	on	on	ADP
ftr-430	707	4	the	the	DET
ftr-430	707	5	facts	fact	NOUN
ftr-430	707	6	of	of	ADP
ftr-430	707	7	the	the	DET
ftr-430	707	8	preceding	precede	VERB
ftr-430	707	9	usco	usco	PROPN
ftr-430	707	10	example	example	NOUN
ftr-430	707	11	,	,	PUNCT
ftr-430	707	12	the	the	DET
ftr-430	707	13	foreign	foreign	ADJ
ftr-430	707	14	tax	tax	NOUN
ftr-430	707	15	credit	credit	NOUN
ftr-430	707	16	will	will	AUX
ftr-430	707	17	fully	fully	ADV
ftr-430	707	18	offset	offset	VERB
ftr-430	707	19	the	the	DET
ftr-430	707	20	u.s	u.s	PROPN
ftr-430	707	21	.	.	PROPN
ftr-430	707	22	tax	tax	NOUN
ftr-430	707	23	on	on	ADP
ftr-430	707	24	country	country	NOUN
ftr-430	707	25	d	d	NOUN
ftr-430	707	26	-	-	PUNCT
ftr-430	707	27	source	source	NOUN
ftr-430	707	28	income	income	NOUN
ftr-430	707	29	and	and	CCONJ
ftr-430	707	30	effectively	effectively	ADV
ftr-430	707	31	exclude	exclude	VERB
ftr-430	707	32	that	that	DET
ftr-430	707	33	income	income	NOUN
ftr-430	707	34	from	from	ADP
ftr-430	707	35	the	the	DET
ftr-430	707	36	u.s	u.s	PROPN
ftr-430	707	37	.	.	PROPN
ftr-430	707	38	tax	tax	NOUN
ftr-430	707	39	base	base	NOUN
ftr-430	707	40	.	.	PUNCT
ftr-430	708	1	to	to	PART
ftr-430	708	2	restate	restate	VERB
ftr-430	708	3	the	the	DET
ftr-430	708	4	issue	issue	NOUN
ftr-430	708	5	,	,	PUNCT
ftr-430	708	6	do	do	VERB
ftr-430	708	7	the	the	DET
ftr-430	708	8	preceding	precede	VERB
ftr-430	708	9	consequences	consequence	NOUN
ftr-430	708	10	which	which	PRON
ftr-430	708	11	flow	flow	VERB
ftr-430	708	12	from	from	ADP
ftr-430	708	13	the	the	DET
ftr-430	708	14	decision	decision	NOUN
ftr-430	708	15	of	of	ADP
ftr-430	708	16	the	the	DET
ftr-430	708	17	united	united	PROPN
ftr-430	708	18	states	states	PROPN
ftr-430	708	19	to	to	PART
ftr-430	708	20	ameliorate	ameliorate	VERB
ftr-430	708	21	international	international	ADJ
ftr-430	708	22	double	double	ADJ
ftr-430	708	23	taxation	taxation	NOUN
ftr-430	708	24	by	by	ADP
ftr-430	708	25	employing	employ	VERB
ftr-430	708	26	a	a	DET
ftr-430	708	27	foreign	foreign	ADJ
ftr-430	708	28	tax	tax	NOUN
ftr-430	708	29	credit	credit	NOUN
ftr-430	708	30	invalidate	invalidate	VERB
ftr-430	708	31	the	the	DET
ftr-430	708	32	ability	ability	NOUN
ftr-430	708	33	-	-	PUNCT
ftr-430	708	34	to	to	ADP
ftr-430	708	35	-	-	PUNCT
ftr-430	708	36	pay	pay	VERB
ftr-430	708	37	principle	principle	NOUN
ftr-430	708	38	with	with	ADP
ftr-430	708	39	respect	respect	NOUN
ftr-430	708	40	to	to	ADP
ftr-430	708	41	u.s	u.s	PROPN
ftr-430	708	42	.	.	PROPN
ftr-430	708	43	residents	resident	NOUN
ftr-430	708	44	’	’	PART
ftr-430	708	45	foreign	foreign	ADJ
ftr-430	708	46	-	-	PUNCT
ftr-430	708	47	source	source	NOUN
ftr-430	708	48	income	income	NOUN
ftr-430	708	49	that	that	PRON
ftr-430	708	50	bears	bear	VERB
ftr-430	708	51	a	a	DET
ftr-430	708	52	foreign	foreign	ADJ
ftr-430	708	53	income	income	NOUN
ftr-430	708	54	tax	tax	NOUN
ftr-430	708	55	?	?	PUNCT
ftr-430	709	1	the	the	DET
ftr-430	709	2	answer	answer	NOUN
ftr-430	709	3	to	to	ADP
ftr-430	709	4	this	this	DET
ftr-430	709	5	question	question	NOUN
ftr-430	709	6	is	be	AUX
ftr-430	709	7	no	no	PRON
ftr-430	709	8	.	.	PUNCT
ftr-430	710	1	this	this	PRON
ftr-430	710	2	is	be	AUX
ftr-430	710	3	simply	simply	ADV
ftr-430	710	4	a	a	DET
ftr-430	710	5	situation	situation	NOUN
ftr-430	710	6	in	in	ADP
ftr-430	710	7	which	which	PRON
ftr-430	710	8	policy	policy	NOUN
ftr-430	710	9	makers	maker	NOUN
ftr-430	710	10	have	have	AUX
ftr-430	710	11	required	require	VERB
ftr-430	710	12	an	an	DET
ftr-430	710	13	important	important	ADJ
ftr-430	710	14	value	value	NOUN
ftr-430	710	15	(	(	PUNCT
ftr-430	710	16	fairness	fairness	NOUN
ftr-430	710	17	,	,	PUNCT
ftr-430	710	18	as	as	SCONJ
ftr-430	710	19	expressed	express	VERB
ftr-430	710	20	in	in	ADP
ftr-430	710	21	the	the	DET
ftr-430	710	22	ability	ability	NOUN
ftr-430	710	23	-	-	PUNCT
ftr-430	710	24	to	to	ADP
ftr-430	710	25	-	-	PUNCT
ftr-430	710	26	pay	pay	VERB
ftr-430	710	27	principle	principle	NOUN
ftr-430	710	28	)	)	PUNCT
ftr-430	710	29	to	to	PART
ftr-430	710	30	give	give	VERB
ftr-430	710	31	ground	ground	NOUN
ftr-430	710	32	to	to	ADP
ftr-430	710	33	another	another	DET
ftr-430	710	34	important	important	ADJ
ftr-430	710	35	,	,	PUNCT
ftr-430	710	36	but	but	CCONJ
ftr-430	710	37	conflicting	conflicting	ADJ
ftr-430	710	38	,	,	PUNCT
ftr-430	710	39	value	value	NOUN
ftr-430	710	40	(	(	PUNCT
ftr-430	710	41	ameliorating	ameliorate	VERB
ftr-430	710	42	international	international	ADJ
ftr-430	710	43	double	double	ADJ
ftr-430	710	44	taxation).79	taxation).79	NOUN
ftr-430	710	45	the	the	DET
ftr-430	710	46	compromise	compromise	NOUN
ftr-430	710	47	is	be	AUX
ftr-430	710	48	a	a	DET
ftr-430	710	49	reasonable	reasonable	ADJ
ftr-430	710	50	2001	2001	NUM
ftr-430	710	51	]	]	PUNCT
ftr-430	710	52	fairness	fairness	NOUN
ftr-430	710	53	in	in	ADP
ftr-430	710	54	international	international	ADJ
ftr-430	710	55	taxation	taxation	NOUN
ftr-430	711	1	331	331	NUM
ftr-430	711	2	we	we	PRON
ftr-430	711	3	recognize	recognize	VERB
ftr-430	711	4	that	that	SCONJ
ftr-430	711	5	in	in	ADP
ftr-430	711	6	many	many	ADJ
ftr-430	711	7	situations	situation	NOUN
ftr-430	711	8	involving	involve	VERB
ftr-430	711	9	a	a	DET
ftr-430	711	10	u.s	u.s	PROPN
ftr-430	711	11	.	.	PROPN
ftr-430	711	12	resident	resident	PROPN
ftr-430	711	13	’s	’s	PART
ftr-430	711	14	foreign	foreign	ADJ
ftr-430	711	15	-	-	PUNCT
ftr-430	711	16	source	source	NOUN
ftr-430	711	17	passive	passive	ADJ
ftr-430	711	18	nonbusiness	nonbusiness	NOUN
ftr-430	711	19	income	income	NOUN
ftr-430	711	20	(	(	PUNCT
ftr-430	711	21	such	such	ADJ
ftr-430	711	22	as	as	ADP
ftr-430	711	23	nonbusiness	nonbusiness	ADJ
ftr-430	711	24	interest	interest	NOUN
ftr-430	711	25	income	income	NOUN
ftr-430	711	26	)	)	PUNCT
ftr-430	711	27	that	that	PRON
ftr-430	711	28	is	be	AUX
ftr-430	711	29	subject	subject	ADJ
ftr-430	711	30	only	only	ADV
ftr-430	711	31	to	to	ADP
ftr-430	711	32	a	a	DET
ftr-430	711	33	gross	gross	ADJ
ftr-430	711	34	basis	basis	NOUN
ftr-430	711	35	foreign	foreign	ADJ
ftr-430	711	36	withholding	withholding	NOUN
ftr-430	711	37	tax	tax	NOUN
ftr-430	711	38	,	,	PUNCT
ftr-430	711	39	a	a	DET
ftr-430	711	40	strong	strong	ADJ
ftr-430	711	41	argument	argument	NOUN
ftr-430	711	42	could	could	AUX
ftr-430	711	43	be	be	AUX
ftr-430	711	44	made	make	VERB
ftr-430	711	45	that	that	SCONJ
ftr-430	711	46	no	no	DET
ftr-430	711	47	double	double	ADJ
ftr-430	711	48	taxation	taxation	NOUN
ftr-430	711	49	problem	problem	NOUN
ftr-430	711	50	exists	exist	VERB
ftr-430	711	51	that	that	PRON
ftr-430	711	52	would	would	AUX
ftr-430	711	53	distort	distort	VERB
ftr-430	711	54	economic	economic	ADJ
ftr-430	711	55	behavior	behavior	NOUN
ftr-430	711	56	because	because	SCONJ
ftr-430	711	57	the	the	DET
ftr-430	711	58	u.s	u.s	PROPN
ftr-430	711	59	.	.	PROPN
ftr-430	711	60	resident	resident	NOUN
ftr-430	711	61	-	-	PUNCT
ftr-430	711	62	creditor	creditor	NOUN
ftr-430	711	63	does	do	AUX
ftr-430	711	64	not	not	PART
ftr-430	711	65	bear	bear	VERB
ftr-430	711	66	the	the	DET
ftr-430	711	67	economic	economic	ADJ
ftr-430	711	68	burden	burden	NOUN
ftr-430	711	69	of	of	ADP
ftr-430	711	70	the	the	DET
ftr-430	711	71	foreign	foreign	ADJ
ftr-430	711	72	tax	tax	NOUN
ftr-430	711	73	(	(	PUNCT
ftr-430	711	74	which	which	PRON
ftr-430	711	75	instead	instead	ADV
ftr-430	711	76	is	be	AUX
ftr-430	711	77	borne	bear	VERB
ftr-430	711	78	by	by	ADP
ftr-430	711	79	the	the	DET
ftr-430	711	80	foreign	foreign	ADJ
ftr-430	711	81	debtor	debtor	NOUN
ftr-430	711	82	who	who	PRON
ftr-430	711	83	pays	pay	VERB
ftr-430	711	84	the	the	DET
ftr-430	711	85	u.s	u.s	PROPN
ftr-430	711	86	.	.	PROPN
ftr-430	711	87	creditor	creditor	PROPN
ftr-430	711	88	an	an	DET
ftr-430	711	89	amount	amount	NOUN
ftr-430	711	90	of	of	ADP
ftr-430	711	91	interest	interest	NOUN
ftr-430	711	92	income	income	NOUN
ftr-430	711	93	that	that	PRON
ftr-430	711	94	was	be	AUX
ftr-430	711	95	agreed	agree	VERB
ftr-430	711	96	to	to	PART
ftr-430	711	97	be	be	AUX
ftr-430	711	98	net	net	ADJ
ftr-430	711	99	of	of	ADP
ftr-430	711	100	foreign	foreign	ADJ
ftr-430	711	101	taxes	taxis	NOUN
ftr-430	711	102	)	)	PUNCT
ftr-430	711	103	.	.	PUNCT
ftr-430	712	1	see	see	VERB
ftr-430	712	2	deborah	deborah	PROPN
ftr-430	712	3	a.	a.	NOUN
ftr-430	712	4	geier	geier	PROPN
ftr-430	712	5	,	,	PUNCT
ftr-430	712	6	some	some	DET
ftr-430	712	7	thoughts	thought	NOUN
ftr-430	712	8	on	on	ADP
ftr-430	712	9	the	the	DET
ftr-430	712	10	incidence	incidence	NOUN
ftr-430	712	11	of	of	ADP
ftr-430	712	12	foreign	foreign	ADJ
ftr-430	712	13	taxes	taxis	NOUN
ftr-430	712	14	,	,	PUNCT
ftr-430	712	15	87	87	NUM
ftr-430	712	16	tax	tax	NOUN
ftr-430	712	17	notes	note	NOUN
ftr-430	712	18	541	541	NUM
ftr-430	712	19	(	(	PUNCT
ftr-430	712	20	2000	2000	NUM
ftr-430	712	21	)	)	PUNCT
ftr-430	712	22	.	.	PUNCT
ftr-430	713	1	in	in	ADP
ftr-430	713	2	such	such	ADJ
ftr-430	713	3	situa	situa	NOUN
ftr-430	713	4	tions	tion	NOUN
ftr-430	713	5	,	,	PUNCT
ftr-430	713	6	both	both	PRON
ftr-430	713	7	effici	effici	VERB
ftr-430	713	8	ency	ency	NOUN
ftr-430	713	9	and	and	CCONJ
ftr-430	713	10	ability	ability	NOUN
ftr-430	713	11	-	-	PUNCT
ftr-430	713	12	to	to	ADP
ftr-430	713	13	-	-	PUNCT
ftr-430	713	14	pay	pay	VERB
ftr-430	713	15	considerations	consideration	NOUN
ftr-430	713	16	support	support	VERB
ftr-430	713	17	allowing	allow	VERB
ftr-430	713	18	the	the	DET
ftr-430	713	19	u.s	u.s	PROPN
ftr-430	713	20	.	.	PROPN
ftr-430	713	21	resident	resident	NOUN
ftr-430	713	22	only	only	ADV
ftr-430	713	23	a	a	DET
ftr-430	713	24	deduction	deduction	NOUN
ftr-430	713	25	(	(	PUNCT
ftr-430	713	26	rather	rather	ADV
ftr-430	713	27	than	than	ADP
ftr-430	713	28	a	a	DET
ftr-430	713	29	credit	credit	NOUN
ftr-430	713	30	)	)	PUNCT
ftr-430	713	31	for	for	ADP
ftr-430	713	32	foreign	foreign	ADJ
ftr-430	713	33	taxes	taxis	NOUN
ftr-430	713	34	.	.	PUNCT
ftr-430	714	1	one	one	NUM
ftr-430	714	2	and	and	CCONJ
ftr-430	714	3	it	it	PRON
ftr-430	714	4	in	in	ADP
ftr-430	714	5	no	no	DET
ftr-430	714	6	way	way	NOUN
ftr-430	714	7	invalidates	invalidate	VERB
ftr-430	714	8	the	the	DET
ftr-430	714	9	proposition	proposition	NOUN
ftr-430	714	10	that	that	SCONJ
ftr-430	714	11	an	an	DET
ftr-430	714	12	income	income	NOUN
ftr-430	714	13	tax	tax	NOUN
ftr-430	714	14	system	system	NOUN
ftr-430	714	15	that	that	PRON
ftr-430	714	16	gives	give	VERB
ftr-430	714	17	great	great	ADJ
ftr-430	714	18	weight	weight	NOUN
ftr-430	714	19	to	to	ADP
ftr-430	714	20	the	the	DET
ftr-430	714	21	ability	ability	NOUN
ftr-430	714	22	-	-	PUNCT
ftr-430	714	23	to	to	ADP
ftr-430	714	24	-	-	PUNCT
ftr-430	714	25	pay	pay	VERB
ftr-430	714	26	principle	principle	NOUN
ftr-430	714	27	should	should	AUX
ftr-430	714	28	generally	generally	ADV
ftr-430	714	29	include	include	VERB
ftr-430	714	30	foreignsource	foreignsource	NOUN
ftr-430	714	31	income	income	NOUN
ftr-430	714	32	in	in	ADP
ftr-430	714	33	the	the	DET
ftr-430	714	34	tax	tax	NOUN
ftr-430	714	35	base	base	NOUN
ftr-430	714	36	.	.	PUNCT
ftr-430	715	1	note	note	NOUN
ftr-430	715	2	,	,	PUNCT
ftr-430	715	3	however	however	ADV
ftr-430	715	4	,	,	PUNCT
ftr-430	715	5	that	that	SCONJ
ftr-430	715	6	on	on	ADP
ftr-430	715	7	the	the	DET
ftr-430	715	8	facts	fact	NOUN
ftr-430	715	9	of	of	ADP
ftr-430	715	10	the	the	DET
ftr-430	715	11	usco	usco	PROPN
ftr-430	715	12	example	example	NOUN
ftr-430	715	13	above	above	ADP
ftr-430	715	14	(	(	PUNCT
ftr-430	715	15	35	35	NUM
ftr-430	715	16	%	%	NOUN
ftr-430	715	17	tax	tax	NOUN
ftr-430	715	18	rate	rate	NOUN
ftr-430	715	19	in	in	ADP
ftr-430	715	20	both	both	CCONJ
ftr-430	715	21	the	the	DET
ftr-430	715	22	united	united	PROPN
ftr-430	715	23	states	states	PROPN
ftr-430	715	24	and	and	CCONJ
ftr-430	715	25	country	country	NOUN
ftr-430	715	26	d	d	PROPN
ftr-430	715	27	)	)	PUNCT
ftr-430	715	28	,	,	PUNCT
ftr-430	715	29	the	the	DET
ftr-430	715	30	foreign	foreign	ADJ
ftr-430	715	31	tax	tax	NOUN
ftr-430	715	32	credit	credit	NOUN
ftr-430	715	33	creates	create	VERB
ftr-430	715	34	the	the	DET
ftr-430	715	35	same	same	ADJ
ftr-430	715	36	result	result	NOUN
ftr-430	715	37	as	as	ADP
ftr-430	715	38	an	an	DET
ftr-430	715	39	exemption	exemption	NOUN
ftr-430	715	40	system	system	NOUN
ftr-430	715	41	—	—	PUNCT
ftr-430	715	42	a	a	DET
ftr-430	715	43	zero	zero	NUM
ftr-430	715	44	u.s	u.s	PROPN
ftr-430	715	45	.	.	PROPN
ftr-430	715	46	tax	tax	NOUN
ftr-430	715	47	on	on	ADP
ftr-430	715	48	income	income	NOUN
ftr-430	715	49	earned	earn	VERB
ftr-430	715	50	in	in	ADP
ftr-430	715	51	country	country	NOUN
ftr-430	715	52	d.	d.	PROPN
ftr-430	715	53	the	the	DET
ftr-430	715	54	same	same	ADJ
ftr-430	715	55	will	will	AUX
ftr-430	715	56	be	be	AUX
ftr-430	715	57	true	true	ADJ
ftr-430	715	58	whenever	whenever	SCONJ
ftr-430	715	59	the	the	DET
ftr-430	715	60	source	source	NOUN
ftr-430	715	61	-	-	PUNCT
ftr-430	715	62	country	country	NOUN
ftr-430	715	63	tax	tax	NOUN
ftr-430	715	64	rate	rate	NOUN
ftr-430	715	65	equals	equal	VERB
ftr-430	715	66	or	or	CCONJ
ftr-430	715	67	exceeds	exceed	VERB
ftr-430	715	68	the	the	DET
ftr-430	715	69	u.s	u.s	PROPN
ftr-430	715	70	.	.	PROPN
ftr-430	715	71	rate	rate	NOUN
ftr-430	715	72	.	.	PUNCT
ftr-430	716	1	this	this	PRON
ftr-430	716	2	raises	raise	VERB
ftr-430	716	3	the	the	DET
ftr-430	716	4	issue	issue	NOUN
ftr-430	716	5	of	of	ADP
ftr-430	716	6	why	why	SCONJ
ftr-430	716	7	,	,	PUNCT
ftr-430	716	8	when	when	SCONJ
ftr-430	716	9	choosing	choose	VERB
ftr-430	716	10	a	a	DET
ftr-430	716	11	method	method	NOUN
ftr-430	716	12	to	to	PART
ftr-430	716	13	ameliorate	ameliorate	VERB
ftr-430	716	14	international	international	ADJ
ftr-430	716	15	double	double	ADJ
ftr-430	716	16	taxation	taxation	NOUN
ftr-430	716	17	,	,	PUNCT
ftr-430	716	18	the	the	DET
ftr-430	716	19	united	united	PROPN
ftr-430	716	20	states	states	PROPN
ftr-430	716	21	should	should	AUX
ftr-430	716	22	choose	choose	VERB
ftr-430	716	23	the	the	DET
ftr-430	716	24	foreign	foreign	ADJ
ftr-430	716	25	tax	tax	NOUN
ftr-430	716	26	credit	credit	NOUN
ftr-430	716	27	approach	approach	NOUN
ftr-430	716	28	instead	instead	ADV
ftr-430	716	29	of	of	ADP
ftr-430	716	30	an	an	DET
ftr-430	716	31	exemption	exemption	NOUN
ftr-430	716	32	system	system	NOUN
ftr-430	716	33	.	.	PUNCT
ftr-430	717	1	one	one	NUM
ftr-430	717	2	response	response	NOUN
ftr-430	717	3	is	be	AUX
ftr-430	717	4	that	that	SCONJ
ftr-430	717	5	under	under	ADP
ftr-430	717	6	the	the	DET
ftr-430	717	7	foreign	foreign	ADJ
ftr-430	717	8	tax	tax	NOUN
ftr-430	717	9	credit	credit	NOUN
ftr-430	717	10	approach	approach	NOUN
ftr-430	717	11	,	,	PUNCT
ftr-430	717	12	if	if	SCONJ
ftr-430	717	13	the	the	DET
ftr-430	717	14	foreign	foreign	ADJ
ftr-430	717	15	country	country	NOUN
ftr-430	717	16	’s	’s	PART
ftr-430	717	17	income	income	NOUN
ftr-430	717	18	tax	tax	NOUN
ftr-430	717	19	rate	rate	NOUN
ftr-430	717	20	is	be	AUX
ftr-430	717	21	below	below	ADP
ftr-430	717	22	the	the	DET
ftr-430	717	23	u.s	u.s	PROPN
ftr-430	717	24	.	.	PROPN
ftr-430	717	25	rate	rate	NOUN
ftr-430	717	26	,	,	PUNCT
ftr-430	717	27	the	the	DET
ftr-430	717	28	u.s	u.s	PROPN
ftr-430	717	29	.	.	PROPN
ftr-430	717	30	collects	collect	VERB
ftr-430	717	31	a	a	DET
ftr-430	717	32	current	current	ADJ
ftr-430	717	33	residual	residual	ADJ
ftr-430	717	34	tax	tax	NOUN
ftr-430	717	35	on	on	ADP
ftr-430	717	36	foreign	foreign	ADJ
ftr-430	717	37	-	-	PUNCT
ftr-430	717	38	source	source	NOUN
ftr-430	717	39	income	income	NOUN
ftr-430	717	40	,	,	PUNCT
ftr-430	717	41	assuming	assume	VERB
ftr-430	717	42	no	no	DET
ftr-430	717	43	deferral	deferral	NOUN
ftr-430	717	44	of	of	ADP
ftr-430	717	45	residual	residual	ADJ
ftr-430	717	46	tax	tax	NOUN
ftr-430	717	47	.	.	PUNCT
ftr-430	718	1	stated	state	VERB
ftr-430	718	2	differently	differently	ADV
ftr-430	718	3	,	,	PUNCT
ftr-430	718	4	where	where	SCONJ
ftr-430	718	5	the	the	DET
ftr-430	718	6	foreign	foreign	ADJ
ftr-430	718	7	tax	tax	NOUN
ftr-430	718	8	rate	rate	NOUN
ftr-430	718	9	is	be	AUX
ftr-430	718	10	less	less	ADJ
ftr-430	718	11	than	than	ADP
ftr-430	718	12	the	the	DET
ftr-430	718	13	u.s	u.s	PROPN
ftr-430	718	14	.	.	PROPN
ftr-430	718	15	rate	rate	NOUN
ftr-430	718	16	,	,	PUNCT
ftr-430	718	17	a	a	DET
ftr-430	718	18	foreign	foreign	ADJ
ftr-430	718	19	tax	tax	NOUN
ftr-430	718	20	credit	credit	NOUN
ftr-430	718	21	system	system	NOUN
ftr-430	718	22	(	(	PUNCT
ftr-430	718	23	without	without	ADP
ftr-430	718	24	deferral	deferral	NOUN
ftr-430	718	25	)	)	PUNCT
ftr-430	718	26	effectively	effectively	ADV
ftr-430	718	27	includes	include	VERB
ftr-430	718	28	foreign	foreign	ADJ
ftr-430	718	29	-	-	PUNCT
ftr-430	718	30	source	source	NOUN
ftr-430	718	31	income	income	NOUN
ftr-430	718	32	in	in	ADP
ftr-430	718	33	the	the	DET
ftr-430	718	34	u.s	u.s	PROPN
ftr-430	718	35	.	.	PROPN
ftr-430	718	36	tax	tax	NOUN
ftr-430	718	37	base	base	NOUN
ftr-430	718	38	,	,	PUNCT
ftr-430	718	39	and	and	CCONJ
ftr-430	718	40	gives	give	VERB
ftr-430	718	41	effect	effect	NOUN
ftr-430	718	42	to	to	ADP
ftr-430	718	43	the	the	DET
ftr-430	718	44	ability	ability	NOUN
ftr-430	718	45	-	-	PUNCT
ftr-430	718	46	to	to	ADP
ftr-430	718	47	-	-	PUNCT
ftr-430	718	48	pay	pay	NOUN
ftr-430	718	49	principle	principle	NOUN
ftr-430	718	50	,	,	PUNCT
ftr-430	718	51	in	in	ADP
ftr-430	718	52	proport	proport	NOUN
ftr-430	718	53	ion	ion	NOUN
ftr-430	718	54	to	to	ADP
ftr-430	718	55	the	the	DET
ftr-430	718	56	amount	amount	NOUN
ftr-430	718	57	of	of	ADP
ftr-430	718	58	u.s	u.s	PROPN
ftr-430	718	59	.	.	PROPN
ftr-430	718	60	tax	tax	NOUN
ftr-430	718	61	that	that	PRON
ftr-430	718	62	remains	remain	VERB
ftr-430	718	63	after	after	ADP
ftr-430	718	64	allowing	allow	VERB
ftr-430	718	65	the	the	DET
ftr-430	718	66	foreign	foreign	ADJ
ftr-430	718	67	tax	tax	NOUN
ftr-430	718	68	credit	credit	NOUN
ftr-430	718	69	.	.	PUNCT
ftr-430	719	1	thus	thus	ADV
ftr-430	719	2	,	,	PUNCT
ftr-430	719	3	the	the	DET
ftr-430	719	4	foreign	foreign	ADJ
ftr-430	719	5	tax	tax	NOUN
ftr-430	719	6	credit	credit	NOUN
ftr-430	719	7	recognizes	recognize	VERB
ftr-430	719	8	that	that	SCONJ
ftr-430	719	9	ameliorating	ameliorate	VERB
ftr-430	719	10	double	double	ADJ
ftr-430	719	11	taxation	taxation	NOUN
ftr-430	719	12	indeed	indeed	ADV
ftr-430	719	13	involves	involve	VERB
ftr-430	719	14	a	a	DET
ftr-430	719	15	compromise	compromise	NOUN
ftr-430	719	16	with	with	ADP
ftr-430	719	17	the	the	DET
ftr-430	719	18	ability	ability	NOUN
ftr-430	719	19	-	-	PUNCT
ftr-430	719	20	to	to	ADP
ftr-430	719	21	-	-	PUNCT
ftr-430	719	22	pay	pay	VERB
ftr-430	719	23	principle	principle	NOUN
ftr-430	719	24	.	.	PUNCT
ftr-430	720	1	by	by	ADP
ftr-430	720	2	contrast	contrast	NOUN
ftr-430	720	3	,	,	PUNCT
ftr-430	720	4	an	an	DET
ftr-430	720	5	exemption	exemption	NOUN
ftr-430	720	6	system	system	NOUN
ftr-430	720	7	would	would	AUX
ftr-430	720	8	leave	leave	VERB
ftr-430	720	9	foreign	foreign	ADJ
ftr-430	720	10	-	-	PUNCT
ftr-430	720	11	source	source	NOUN
ftr-430	720	12	income	income	NOUN
ftr-430	720	13	out	out	ADP
ftr-430	720	14	of	of	ADP
ftr-430	720	15	the	the	DET
ftr-430	720	16	u.s	u.s	PROPN
ftr-430	720	17	.	.	PROPN
ftr-430	720	18	tax	tax	NOUN
ftr-430	720	19	base	base	NOUN
ftr-430	720	20	in	in	ADP
ftr-430	720	21	all	all	DET
ftr-430	720	22	cases	case	NOUN
ftr-430	720	23	regardless	regardless	ADV
ftr-430	720	24	of	of	ADP
ftr-430	720	25	the	the	DET
ftr-430	720	26	relationship	relationship	NOUN
ftr-430	720	27	of	of	ADP
ftr-430	720	28	the	the	DET
ftr-430	720	29	foreign	foreign	ADJ
ftr-430	720	30	tax	tax	NOUN
ftr-430	720	31	rate	rate	NOUN
ftr-430	720	32	to	to	ADP
ftr-430	720	33	the	the	DET
ftr-430	720	34	u.s	u.s	PROPN
ftr-430	720	35	.	.	PROPN
ftr-430	720	36	ra	ra	PROPN
ftr-430	720	37	te	te	PROPN
ftr-430	720	38	.	.	PUNCT
ftr-430	721	1	this	this	PRON
ftr-430	721	2	would	would	AUX
ftr-430	721	3	amount	amount	VERB
ftr-430	721	4	to	to	ADP
ftr-430	721	5	a	a	DET
ftr-430	721	6	blanket	blanket	NOUN
ftr-430	721	7	renunciation	renunciation	NOUN
ftr-430	721	8	of	of	ADP
ftr-430	721	9	the	the	DET
ftr-430	721	10	ability	ability	NOUN
ftr-430	721	11	-	-	PUNCT
ftr-430	721	12	to	to	ADP
ftr-430	721	13	-	-	PUNCT
ftr-430	721	14	pay	pay	VERB
ftr-430	721	15	principle	principle	NOUN
ftr-430	721	16	instead	instead	ADV
ftr-430	721	17	of	of	ADP
ftr-430	721	18	a	a	DET
ftr-430	721	19	compromise	compromise	NOUN
ftr-430	721	20	between	between	ADP
ftr-430	721	21	ability	ability	NOUN
ftr-430	721	22	-	-	PUNCT
ftr-430	721	23	to	to	ADP
ftr-430	721	24	-	-	PUNCT
ftr-430	721	25	pay	pay	VERB
ftr-430	721	26	and	and	CCONJ
ftr-430	721	27	mitigation	mitigation	NOUN
ftr-430	721	28	of	of	ADP
ftr-430	721	29	international	international	ADJ
ftr-430	721	30	double	double	ADJ
ftr-430	721	31	taxation	taxation	NOUN
ftr-430	721	32	.	.	PUNCT
ftr-430	722	1	moreover	moreover	ADV
ftr-430	722	2	,	,	PUNCT
ftr-430	722	3	when	when	SCONJ
ftr-430	722	4	we	we	PRON
ftr-430	722	5	move	move	VERB
ftr-430	722	6	away	away	ADV
ftr-430	722	7	from	from	ADP
ftr-430	722	8	cases	case	NOUN
ftr-430	722	9	where	where	SCONJ
ftr-430	722	10	the	the	DET
ftr-430	722	11	foreign	foreign	ADJ
ftr-430	722	12	tax	tax	NOUN
ftr-430	722	13	rate	rate	NOUN
ftr-430	722	14	is	be	AUX
ftr-430	722	15	equal	equal	ADJ
ftr-430	722	16	to	to	ADP
ftr-430	722	17	,	,	PUNCT
ftr-430	722	18	or	or	CCONJ
ftr-430	722	19	greater	great	ADJ
ftr-430	722	20	than	than	ADP
ftr-430	722	21	,	,	PUNCT
ftr-430	722	22	the	the	DET
ftr-430	722	23	u.s	u.s	PROPN
ftr-430	722	24	.	.	PROPN
ftr-430	722	25	tax	tax	NOUN
ftr-430	722	26	rate	rate	NOUN
ftr-430	722	27	,	,	PUNCT
ftr-430	722	28	an	an	DET
ftr-430	722	29	exemption	exemption	NOUN
ftr-430	722	30	system	system	NOUN
ftr-430	722	31	(	(	PUNCT
ftr-430	722	32	and	and	CCONJ
ftr-430	722	33	the	the	DET
ftr-430	722	34	current	current	ADJ
ftr-430	722	35	u.s	u.s	PROPN
ftr-430	722	36	.	.	PROPN
ftr-430	722	37	deferral	deferral	ADJ
ftr-430	722	38	system	system	NOUN
ftr-430	722	39	)	)	PUNCT
ftr-430	722	40	introduces	introduce	VERB
ftr-430	722	41	a	a	DET
ftr-430	722	42	highly	highly	ADV
ftr-430	722	43	distortive	distortive	ADJ
ftr-430	722	44	element	element	NOUN
ftr-430	722	45	into	into	ADP
ftr-430	722	46	the	the	DET
ftr-430	722	47	income	income	NOUN
ftr-430	722	48	tax	tax	NOUN
ftr-430	722	49	that	that	PRON
ftr-430	722	50	is	be	AUX
ftr-430	722	51	not	not	PART
ftr-430	722	52	presented	present	VERB
ftr-430	722	53	by	by	ADP
ftr-430	722	54	the	the	DET
ftr-430	722	55	foreign	foreign	ADJ
ftr-430	722	56	tax	tax	NOUN
ftr-430	722	57	credit	credit	NOUN
ftr-430	722	58	.	.	PUNCT
ftr-430	723	1	to	to	PART
ftr-430	723	2	illustrate	illustrate	VERB
ftr-430	723	3	this	this	DET
ftr-430	723	4	point	point	NOUN
ftr-430	723	5	in	in	ADP
ftr-430	723	6	a	a	DET
ftr-430	723	7	worst	bad	ADJ
ftr-430	723	8	case	case	NOUN
ftr-430	723	9	scenario	scenario	NOUN
ftr-430	723	10	,	,	PUNCT
ftr-430	723	11	return	return	VERB
ftr-430	723	12	to	to	ADP
ftr-430	723	13	the	the	DET
ftr-430	723	14	example	example	NOUN
ftr-430	723	15	above	above	ADP
ftr-430	723	16	involving	involve	VERB
ftr-430	723	17	usco	usco	NOUN
ftr-430	723	18	and	and	CCONJ
ftr-430	723	19	assume	assume	VERB
ftr-430	723	20	that	that	SCONJ
ftr-430	723	21	its	its	PRON
ftr-430	723	22	choice	choice	NOUN
ftr-430	723	23	is	be	AUX
ftr-430	723	24	between	between	ADP
ftr-430	723	25	building	build	VERB
ftr-430	723	26	the	the	DET
ftr-430	723	27	plant	plant	NOUN
ftr-430	723	28	in	in	ADP
ftr-430	723	29	the	the	DET
ftr-430	723	30	united	united	PROPN
ftr-430	723	31	states	states	PROPN
ftr-430	723	32	,	,	PUNCT
ftr-430	723	33	where	where	SCONJ
ftr-430	723	34	it	it	PRON
ftr-430	723	35	will	will	AUX
ftr-430	723	36	produce	produce	VERB
ftr-430	723	37	a	a	DET
ftr-430	723	38	10	10	NUM
ftr-430	723	39	%	%	NOUN
ftr-430	723	40	return	return	NOUN
ftr-430	723	41	,	,	PUNCT
ftr-430	723	42	before	before	ADP
ftr-430	723	43	u.s	u.s	PROPN
ftr-430	723	44	.	.	PROPN
ftr-430	723	45	income	income	NOUN
ftr-430	723	46	taxation	taxation	NOUN
ftr-430	723	47	,	,	PUNCT
ftr-430	723	48	and	and	CCONJ
ftr-430	723	49	building	build	VERB
ftr-430	723	50	it	it	PRON
ftr-430	723	51	in	in	ADP
ftr-430	723	52	country	country	NOUN
ftr-430	723	53	e	e	NOUN
ftr-430	723	54	,	,	PUNCT
ftr-430	723	55	where	where	SCONJ
ftr-430	723	56	it	it	PRON
ftr-430	723	57	will	will	AUX
ftr-430	723	58	produce	produce	VERB
ftr-430	723	59	an	an	DET
ftr-430	723	60	8	8	NUM
ftr-430	723	61	%	%	NOUN
ftr-430	723	62	return	return	NOUN
ftr-430	723	63	,	,	PUNCT
ftr-430	723	64	before	before	ADP
ftr-430	723	65	u.s	u.s	PROPN
ftr-430	723	66	.	.	PROPN
ftr-430	723	67	income	income	PROPN
ftr-430	723	68	taxation	taxation	PROPN
ftr-430	723	69	.	.	PUNCT
ftr-430	724	1	assume	assume	VERB
ftr-430	724	2	further	far	ADV
ftr-430	724	3	that	that	SCONJ
ftr-430	724	4	the	the	DET
ftr-430	724	5	united	united	PROPN
ftr-430	724	6	states	states	PROPN
ftr-430	724	7	will	will	AUX
ftr-430	724	8	tax	tax	VERB
ftr-430	724	9	usco	usco	NOUN
ftr-430	724	10	at	at	ADP
ftr-430	724	11	a	a	DET
ftr-430	724	12	flat	flat	ADJ
ftr-430	724	13	35	35	NUM
ftr-430	724	14	%	%	NOUN
ftr-430	724	15	rate	rate	NOUN
ftr-430	724	16	and	and	CCONJ
ftr-430	724	17	that	that	SCONJ
ftr-430	724	18	country	country	NOUN
ftr-430	724	19	e	e	NOUN
ftr-430	724	20	will	will	AUX
ftr-430	724	21	impose	impose	VERB
ftr-430	724	22	a	a	DET
ftr-430	724	23	zero	zero	NUM
ftr-430	724	24	rate	rate	NOUN
ftr-430	724	25	under	under	ADP
ftr-430	724	26	an	an	DET
ftr-430	724	27	investment	investment	NOUN
ftr-430	724	28	incentive	incentive	NOUN
ftr-430	724	29	regime	regime	NOUN
ftr-430	724	30	.	.	PUNCT
ftr-430	725	1	if	if	SCONJ
ftr-430	725	2	the	the	DET
ftr-430	725	3	united	united	PROPN
ftr-430	725	4	states	states	PROPN
ftr-430	725	5	had	have	VERB
ftr-430	725	6	332	332	NUM
ftr-430	725	7	florida	florida	PROPN
ftr-430	725	8	tax	tax	NOUN
ftr-430	725	9	review	review	NOUN
ftr-430	725	10	[	[	X
ftr-430	725	11	vol	vol	NOUN
ftr-430	725	12	.	.	PUNCT
ftr-430	725	13	5:4	5:4	NUM
ftr-430	725	14	80	80	NUM
ftr-430	725	15	.	.	PUNCT
ftr-430	726	1	see	see	VERB
ftr-430	726	2	irc	irc	PROPN
ftr-430	726	3	§	§	PROPN
ftr-430	726	4	904	904	NUM
ftr-430	726	5	.	.	PUNCT
ftr-430	726	6	81	81	NUM
ftr-430	726	7	.	.	PUNCT
ftr-430	727	1	see	see	VERB
ftr-430	727	2	joint	joint	ADJ
ftr-430	727	3	comm	comm	NOUN
ftr-430	727	4	.	.	PUNCT
ftr-430	728	1	,	,	PUNCT
ftr-430	728	2	description	description	NOUN
ftr-430	728	3	,	,	PUNCT
ftr-430	728	4	supra	supra	PROPN
ftr-430	728	5	note	note	PROPN
ftr-430	728	6	10	10	NUM
ftr-430	728	7	,	,	PUNCT
ftr-430	728	8	at	at	ADP
ftr-430	728	9	28	28	NUM
ftr-430	728	10	(	(	PUNCT
ftr-430	728	11	“	"	PUNCT
ftr-430	728	12	permitting	permit	VERB
ftr-430	728	13	the	the	DET
ftr-430	728	14	foreign	foreign	ADJ
ftr-430	728	15	tax	tax	NOUN
ftr-430	728	16	credit	credit	NOUN
ftr-430	728	17	to	to	PART
ftr-430	728	18	reduce	reduce	VERB
ftr-430	728	19	u.s	u.s	PROPN
ftr-430	728	20	.	.	PROPN
ftr-430	728	21	tax	tax	NOUN
ftr-430	728	22	on	on	ADP
ftr-430	728	23	u.s	u.s	PROPN
ftr-430	728	24	.	.	PROPN
ftr-430	728	25	income	income	NOUN
ftr-430	728	26	would	would	AUX
ftr-430	728	27	in	in	ADP
ftr-430	728	28	effect	effect	NOUN
ftr-430	728	29	cede	cede	VERB
ftr-430	728	30	to	to	ADP
ftr-430	728	31	foreign	foreign	ADJ
ftr-430	728	32	countries	country	NOUN
ftr-430	728	33	the	the	DET
ftr-430	728	34	primary	primary	ADJ
ftr-430	728	35	right	right	NOUN
ftr-430	728	36	to	to	ADP
ftr-430	728	37	tax	tax	NOUN
ftr-430	728	38	income	income	NOUN
ftr-430	728	39	earned	earn	VERB
ftr-430	728	40	from	from	ADP
ftr-430	728	41	u.s	u.s	PROPN
ftr-430	728	42	.	.	PROPN
ftr-430	728	43	sources	source	NOUN
ftr-430	728	44	.	.	PUNCT
ftr-430	728	45	”	"	PUNCT
ftr-430	728	46	)	)	PUNCT
ftr-430	728	47	;	;	PUNCT
ftr-430	728	48	graetz	graetz	PROPN
ftr-430	728	49	,	,	PUNCT
ftr-430	728	50	supra	supra	PROPN
ftr-430	728	51	note	note	NOUN
ftr-430	728	52	4	4	NUM
ftr-430	728	53	,	,	PUNCT
ftr-430	728	54	at	at	ADP
ftr-430	728	55	324	324	NUM
ftr-430	728	56	(	(	PUNCT
ftr-430	728	57	“	"	PUNCT
ftr-430	728	58	no	no	DET
ftr-430	728	59	one	one	NOUN
ftr-430	728	60	urges	urge	VERB
ftr-430	728	61	an	an	DET
ftr-430	728	62	unlimited	unlimited	ADJ
ftr-430	728	63	foreign	foreign	ADJ
ftr-430	728	64	tax	tax	NOUN
ftr-430	728	65	credit	credit	NOUN
ftr-430	728	66	,	,	PUNCT
ftr-430	728	67	because	because	SCONJ
ftr-430	728	68	it	it	PRON
ftr-430	728	69	would	would	AUX
ftr-430	728	70	both	both	ADV
ftr-430	728	71	undermine	undermine	VERB
ftr-430	728	72	the	the	DET
ftr-430	728	73	ability	ability	NOUN
ftr-430	728	74	of	of	ADP
ftr-430	728	75	the	the	DET
ftr-430	728	76	united	united	PROPN
ftr-430	728	77	states	states	PROPN
ftr-430	728	78	to	to	PART
ftr-430	728	79	collect	collect	VERB
ftr-430	728	80	taxes	taxis	NOUN
ftr-430	728	81	on	on	ADP
ftr-430	728	82	u.s	u.s	PROPN
ftr-430	728	83	.	.	PROPN
ftr-430	728	84	source	source	NOUN
ftr-430	728	85	income	income	NOUN
ftr-430	728	86	and	and	CCONJ
ftr-430	728	87	invite	invite	VERB
ftr-430	728	88	other	other	ADJ
ftr-430	728	89	nations	nation	NOUN
ftr-430	728	90	to	to	PART
ftr-430	728	91	impose	impose	VERB
ftr-430	728	92	high	high	ADJ
ftr-430	728	93	taxes	taxis	NOUN
ftr-430	728	94	on	on	ADP
ftr-430	728	95	u.s	u.s	PROPN
ftr-430	728	96	.	.	PROPN
ftr-430	728	97	a	a	DET
ftr-430	728	98	real	real	ADJ
ftr-430	728	99	worldwide	worldwide	ADJ
ftr-430	728	100	system	system	NOUN
ftr-430	728	101	(	(	PUNCT
ftr-430	728	102	no	no	DET
ftr-430	728	103	deferral	deferral	NOUN
ftr-430	728	104	of	of	ADP
ftr-430	728	105	residual	residual	ADJ
ftr-430	728	106	tax	tax	NOUN
ftr-430	728	107	)	)	PUNCT
ftr-430	728	108	,	,	PUNCT
ftr-430	728	109	usco	usco	PROPN
ftr-430	728	110	would	would	AUX
ftr-430	728	111	face	face	VERB
ftr-430	728	112	a	a	DET
ftr-430	728	113	35	35	NUM
ftr-430	728	114	%	%	NOUN
ftr-430	728	115	tax	tax	NOUN
ftr-430	728	116	rate	rate	NOUN
ftr-430	728	117	if	if	SCONJ
ftr-430	728	118	it	it	PRON
ftr-430	728	119	located	locate	VERB
ftr-430	728	120	the	the	DET
ftr-430	728	121	new	new	ADJ
ftr-430	728	122	business	business	NOUN
ftr-430	728	123	in	in	ADP
ftr-430	728	124	the	the	DET
ftr-430	728	125	united	united	PROPN
ftr-430	728	126	states	states	PROPN
ftr-430	728	127	and	and	CCONJ
ftr-430	728	128	a	a	DET
ftr-430	728	129	35	35	NUM
ftr-430	728	130	%	%	NOUN
ftr-430	728	131	cumulative	cumulative	ADJ
ftr-430	728	132	tax	tax	NOUN
ftr-430	728	133	rate	rate	NOUN
ftr-430	728	134	(	(	PUNCT
ftr-430	728	135	zero	zero	NUM
ftr-430	728	136	foreign	foreign	ADJ
ftr-430	728	137	tax	tax	NOUN
ftr-430	728	138	plus	plus	CCONJ
ftr-430	728	139	35	35	NUM
ftr-430	728	140	%	%	NOUN
ftr-430	728	141	u.s	u.s	PROPN
ftr-430	728	142	.	.	PROPN
ftr-430	728	143	residual	residual	ADJ
ftr-430	728	144	tax	tax	NOUN
ftr-430	728	145	)	)	PUNCT
ftr-430	728	146	if	if	SCONJ
ftr-430	728	147	it	it	PRON
ftr-430	728	148	established	establish	VERB
ftr-430	728	149	the	the	DET
ftr-430	728	150	new	new	ADJ
ftr-430	728	151	business	business	NOUN
ftr-430	728	152	in	in	ADP
ftr-430	728	153	country	country	PROPN
ftr-430	728	154	e.	e.	PROPN
ftr-430	728	155	consequently	consequently	ADV
ftr-430	728	156	the	the	DET
ftr-430	728	157	after	after	ADP
ftr-430	728	158	-	-	PUNCT
ftr-430	728	159	tax	tax	NOUN
ftr-430	728	160	rates	rate	NOUN
ftr-430	728	161	of	of	ADP
ftr-430	728	162	return	return	NOUN
ftr-430	728	163	would	would	AUX
ftr-430	728	164	be	be	AUX
ftr-430	728	165	6.5	6.5	NUM
ftr-430	728	166	%	%	NOUN
ftr-430	728	167	for	for	ADP
ftr-430	728	168	the	the	DET
ftr-430	728	169	u.s	u.s	PROPN
ftr-430	728	170	.	.	PROPN
ftr-430	728	171	location	location	NOUN
ftr-430	728	172	(	(	PUNCT
ftr-430	728	173	.10	.10	NUM
ftr-430	728	174	x	x	SYM
ftr-430	729	1	[	[	X
ftr-430	729	2	1	1	NUM
ftr-430	729	3	.35	.35	NUM
ftr-430	729	4	]	]	PUNCT
ftr-430	729	5	)	)	PUNCT
ftr-430	729	6	and	and	CCONJ
ftr-430	729	7	5.2	5.2	NUM
ftr-430	729	8	%	%	NOUN
ftr-430	729	9	for	for	ADP
ftr-430	729	10	the	the	DET
ftr-430	729	11	foreign	foreign	ADJ
ftr-430	729	12	location	location	NOUN
ftr-430	729	13	(	(	PUNCT
ftr-430	729	14	.08	.08	NUM
ftr-430	729	15	x	x	SYM
ftr-430	730	1	[	[	X
ftr-430	730	2	1	1	NUM
ftr-430	730	3	.35	.35	NUM
ftr-430	730	4	]	]	PUNCT
ftr-430	730	5	)	)	PUNCT
ftr-430	730	6	.	.	PUNCT
ftr-430	731	1	thus	thus	ADV
ftr-430	731	2	,	,	PUNCT
ftr-430	731	3	the	the	DET
ftr-430	731	4	u.s	u.s	PROPN
ftr-430	731	5	.	.	PROPN
ftr-430	731	6	location	location	PROPN
ftr-430	731	7	’s	’s	PART
ftr-430	731	8	comparative	comparative	ADJ
ftr-430	731	9	before	before	ADP
ftr-430	731	10	-	-	PUNCT
ftr-430	731	11	tax	tax	NOUN
ftr-430	731	12	superiority	superiority	NOUN
ftr-430	731	13	(	(	PUNCT
ftr-430	731	14	.10	.10	NUM
ftr-430	731	15	÷	÷	NUM
ftr-430	731	16	.08	.08	NUM
ftr-430	731	17	=	=	SYM
ftr-430	731	18	1.25	1.25	NUM
ftr-430	731	19	)	)	PUNCT
ftr-430	731	20	would	would	AUX
ftr-430	731	21	continue	continue	VERB
ftr-430	731	22	to	to	PART
ftr-430	731	23	exist	exist	VERB
ftr-430	731	24	after	after	ADP
ftr-430	731	25	-	-	PUNCT
ftr-430	731	26	tax	tax	NOUN
ftr-430	731	27	(	(	PUNCT
ftr-430	731	28	.065	.065	NUM
ftr-430	731	29	÷	÷	NUM
ftr-430	731	30	.052	.052	NUM
ftr-430	731	31	=	=	SYM
ftr-430	731	32	1.25	1.25	NUM
ftr-430	731	33	)	)	PUNCT
ftr-430	731	34	and	and	CCONJ
ftr-430	731	35	usco	usco	PROPN
ftr-430	731	36	’s	’s	PART
ftr-430	731	37	location	location	NOUN
ftr-430	731	38	decision	decision	NOUN
ftr-430	731	39	would	would	AUX
ftr-430	731	40	be	be	AUX
ftr-430	731	41	unaffected	unaffected	ADJ
ftr-430	731	42	by	by	ADP
ftr-430	731	43	the	the	DET
ftr-430	731	44	u.s	u.s	PROPN
ftr-430	731	45	.	.	PROPN
ftr-430	731	46	tax	tax	NOUN
ftr-430	731	47	system	system	NOUN
ftr-430	731	48	.	.	PUNCT
ftr-430	732	1	by	by	ADP
ftr-430	732	2	contrast	contrast	NOUN
ftr-430	732	3	,	,	PUNCT
ftr-430	732	4	if	if	SCONJ
ftr-430	732	5	usco	usco	PROPN
ftr-430	732	6	can	can	AUX
ftr-430	732	7	avoid	avoid	VERB
ftr-430	732	8	paying	pay	VERB
ftr-430	732	9	u.s	u.s	PROPN
ftr-430	732	10	.	.	PROPN
ftr-430	732	11	tax	tax	NOUN
ftr-430	732	12	on	on	ADP
ftr-430	732	13	the	the	DET
ftr-430	732	14	foreign	foreign	ADJ
ftr-430	732	15	profits	profit	NOUN
ftr-430	732	16	(	(	PUNCT
ftr-430	732	17	either	either	CCONJ
ftr-430	732	18	because	because	SCONJ
ftr-430	732	19	usco	usco	PROPN
ftr-430	732	20	engages	engage	VERB
ftr-430	732	21	in	in	ADP
ftr-430	732	22	deferral	deferral	ADJ
ftr-430	732	23	planning	planning	NOUN
ftr-430	732	24	under	under	ADP
ftr-430	732	25	the	the	DET
ftr-430	732	26	current	current	ADJ
ftr-430	732	27	u.s	u.s	PROPN
ftr-430	732	28	.	.	PROPN
ftr-430	732	29	system	system	NOUN
ftr-430	732	30	or	or	CCONJ
ftr-430	732	31	because	because	SCONJ
ftr-430	732	32	the	the	DET
ftr-430	732	33	united	united	PROPN
ftr-430	732	34	states	states	PROPN
ftr-430	732	35	adopts	adopt	VERB
ftr-430	732	36	an	an	DET
ftr-430	732	37	exemption	exemption	NOUN
ftr-430	732	38	system	system	NOUN
ftr-430	732	39	)	)	PUNCT
ftr-430	732	40	,	,	PUNCT
ftr-430	732	41	usco	usco	NOUN
ftr-430	732	42	will	will	AUX
ftr-430	732	43	be	be	AUX
ftr-430	732	44	choosing	choose	VERB
ftr-430	732	45	between	between	ADP
ftr-430	732	46	after	after	ADP
ftr-430	732	47	-	-	PUNCT
ftr-430	732	48	tax	tax	NOUN
ftr-430	732	49	returns	return	NOUN
ftr-430	732	50	of	of	ADP
ftr-430	732	51	6.5	6.5	NUM
ftr-430	732	52	%	%	NOUN
ftr-430	732	53	(	(	PUNCT
ftr-430	732	54	.10	.10	NUM
ftr-430	732	55	x	x	SYM
ftr-430	733	1	[	[	X
ftr-430	733	2	1	1	NUM
ftr-430	733	3	3.5	3.5	NUM
ftr-430	733	4	]	]	PUNCT
ftr-430	733	5	)	)	PUNCT
ftr-430	733	6	in	in	ADP
ftr-430	733	7	the	the	DET
ftr-430	733	8	u.s	u.s	PROPN
ftr-430	733	9	.	.	PROPN
ftr-430	733	10	location	location	NOUN
ftr-430	733	11	and	and	CCONJ
ftr-430	733	12	8	8	NUM
ftr-430	733	13	%	%	NOUN
ftr-430	733	14	(	(	PUNCT
ftr-430	733	15	.08	.08	NUM
ftr-430	733	16	x	x	SYM
ftr-430	734	1	[	[	X
ftr-430	734	2	1	1	NUM
ftr-430	734	3	0	0	NUM
ftr-430	734	4	]	]	PUNCT
ftr-430	734	5	)	)	PUNCT
ftr-430	734	6	in	in	ADP
ftr-430	734	7	the	the	DET
ftr-430	734	8	country	country	NOUN
ftr-430	734	9	e	e	NOUN
ftr-430	734	10	location	location	NOUN
ftr-430	734	11	.	.	PUNCT
ftr-430	735	1	thus	thus	ADV
ftr-430	735	2	,	,	PUNCT
ftr-430	735	3	the	the	DET
ftr-430	735	4	effect	effect	NOUN
ftr-430	735	5	of	of	ADP
ftr-430	735	6	the	the	DET
ftr-430	735	7	current	current	ADJ
ftr-430	735	8	u.s	u.s	PROPN
ftr-430	735	9	.	.	PROPN
ftr-430	735	10	system	system	NOUN
ftr-430	735	11	,	,	PUNCT
ftr-430	735	12	and	and	CCONJ
ftr-430	735	13	of	of	ADP
ftr-430	735	14	an	an	DET
ftr-430	735	15	exemption	exemption	NOUN
ftr-430	735	16	regime	regime	NOUN
ftr-430	735	17	,	,	PUNCT
ftr-430	735	18	is	be	AUX
ftr-430	735	19	to	to	PART
ftr-430	735	20	create	create	VERB
ftr-430	735	21	a	a	DET
ftr-430	735	22	strong	strong	ADJ
ftr-430	735	23	incentive	incentive	NOUN
ftr-430	735	24	for	for	ADP
ftr-430	735	25	usco	usco	NOUN
ftr-430	735	26	to	to	PART
ftr-430	735	27	make	make	VERB
ftr-430	735	28	the	the	DET
ftr-430	735	29	economically	economically	ADV
ftr-430	735	30	inferior	inferior	ADJ
ftr-430	735	31	foreign	foreign	ADJ
ftr-430	735	32	investment	investment	NOUN
ftr-430	735	33	.	.	PUNCT
ftr-430	736	1	in	in	ADP
ftr-430	736	2	summary	summary	NOUN
ftr-430	736	3	,	,	PUNCT
ftr-430	736	4	a	a	DET
ftr-430	736	5	foreign	foreign	ADJ
ftr-430	736	6	tax	tax	NOUN
ftr-430	736	7	credit	credit	NOUN
ftr-430	736	8	system	system	NOUN
ftr-430	736	9	(	(	PUNCT
ftr-430	736	10	without	without	ADP
ftr-430	736	11	deferral	deferral	ADJ
ftr-430	736	12	)	)	PUNCT
ftr-430	736	13	is	be	AUX
ftr-430	736	14	superior	superior	ADJ
ftr-430	736	15	to	to	ADP
ftr-430	736	16	an	an	DET
ftr-430	736	17	exemption	exemption	NOUN
ftr-430	736	18	system	system	NOUN
ftr-430	736	19	as	as	ADP
ftr-430	736	20	a	a	DET
ftr-430	736	21	double	double	ADJ
ftr-430	736	22	-	-	PUNCT
ftr-430	736	23	tax	tax	NOUN
ftr-430	736	24	mitigation	mitigation	NOUN
ftr-430	736	25	approach	approach	NOUN
ftr-430	736	26	because	because	SCONJ
ftr-430	736	27	it	it	PRON
ftr-430	736	28	avoids	avoid	VERB
ftr-430	736	29	international	international	ADJ
ftr-430	736	30	double	double	ADJ
ftr-430	736	31	taxation	taxation	NOUN
ftr-430	736	32	,	,	PUNCT
ftr-430	736	33	minimizes	minimize	VERB
ftr-430	736	34	the	the	DET
ftr-430	736	35	effect	effect	NOUN
ftr-430	736	36	of	of	ADP
ftr-430	736	37	tax	tax	NOUN
ftr-430	736	38	considerat	considerat	PROPN
ftr-430	736	39	ions	ion	NOUN
ftr-430	736	40	on	on	ADP
ftr-430	736	41	investment	investment	NOUN
ftr-430	736	42	choice	choice	NOUN
ftr-430	736	43	and	and	CCONJ
ftr-430	736	44	achieves	achieve	VERB
ftr-430	736	45	fairness	fairness	NOUN
ftr-430	736	46	objectives	objective	NOUN
ftr-430	736	47	.	.	PUNCT
ftr-430	737	1	stated	state	VERB
ftr-430	737	2	differently	differently	ADV
ftr-430	737	3	,	,	PUNCT
ftr-430	737	4	a	a	DET
ftr-430	737	5	foreign	foreign	ADJ
ftr-430	737	6	tax	tax	NOUN
ftr-430	737	7	credit	credit	NOUN
ftr-430	737	8	system	system	NOUN
ftr-430	737	9	(	(	PUNCT
ftr-430	737	10	without	without	ADP
ftr-430	737	11	deferral	deferral	ADJ
ftr-430	737	12	)	)	PUNCT
ftr-430	737	13	achieves	achieve	VERB
ftr-430	737	14	a	a	DET
ftr-430	737	15	compromise	compromise	NOUN
ftr-430	737	16	between	between	ADP
ftr-430	737	17	the	the	DET
ftr-430	737	18	abilityto	abilityto	ADJ
ftr-430	737	19	-	-	PUNCT
ftr-430	737	20	pay	pay	NOUN
ftr-430	737	21	principle	principle	NOUN
ftr-430	737	22	and	and	CCONJ
ftr-430	737	23	elimination	elimination	NOUN
ftr-430	737	24	of	of	ADP
ftr-430	737	25	double	double	ADJ
ftr-430	737	26	taxation	taxation	NOUN
ftr-430	737	27	,	,	PUNCT
ftr-430	737	28	instead	instead	ADV
ftr-430	737	29	of	of	ADP
ftr-430	737	30	abandoning	abandon	VERB
ftr-430	737	31	ability	ability	NOUN
ftr-430	737	32	-	-	PUNCT
ftr-430	737	33	to	to	ADP
ftr-430	737	34	-	-	PUNCT
ftr-430	737	35	pay	pay	VERB
ftr-430	737	36	,	,	PUNCT
ftr-430	737	37	and	and	CCONJ
ftr-430	737	38	does	do	VERB
ftr-430	737	39	so	so	ADV
ftr-430	737	40	without	without	ADP
ftr-430	737	41	the	the	DET
ftr-430	737	42	distortions	distortion	NOUN
ftr-430	737	43	of	of	ADP
ftr-430	737	44	economic	economic	ADJ
ftr-430	737	45	behavior	behavior	NOUN
ftr-430	737	46	resulting	result	VERB
ftr-430	737	47	from	from	ADP
ftr-430	737	48	an	an	DET
ftr-430	737	49	exemption	exemption	NOUN
ftr-430	737	50	system	system	NOUN
ftr-430	737	51	.	.	PUNCT
ftr-430	738	1	b.	b.	PROPN
ftr-430	739	1	the	the	DET
ftr-430	739	2	foreign	foreign	ADJ
ftr-430	739	3	tax	tax	NOUN
ftr-430	739	4	credit	credit	NOUN
ftr-430	739	5	limitation	limitation	NOUN
ftr-430	739	6	one	one	PRON
ftr-430	739	7	might	might	AUX
ftr-430	739	8	raise	raise	VERB
ftr-430	739	9	an	an	DET
ftr-430	739	10	objection	objection	NOUN
ftr-430	739	11	,	,	PUNCT
ftr-430	739	12	however	however	ADV
ftr-430	739	13	,	,	PUNCT
ftr-430	739	14	to	to	ADP
ftr-430	739	15	the	the	DET
ftr-430	739	16	u.s	u.s	PROPN
ftr-430	739	17	.	.	PROPN
ftr-430	739	18	foreign	foreign	ADJ
ftr-430	739	19	tax	tax	NOUN
ftr-430	739	20	credit	credit	NOUN
ftr-430	739	21	limitation	limitation	NOUN
ftr-430	739	22	that	that	PRON
ftr-430	739	23	restricts	restrict	VERB
ftr-430	739	24	the	the	DET
ftr-430	739	25	credit	credit	NOUN
ftr-430	739	26	to	to	ADP
ftr-430	739	27	the	the	DET
ftr-430	739	28	amount	amount	NOUN
ftr-430	739	29	of	of	ADP
ftr-430	739	30	u.s	u.s	PROPN
ftr-430	739	31	.	.	PROPN
ftr-430	739	32	tax	tax	NOUN
ftr-430	739	33	on	on	ADP
ftr-430	739	34	foreign	foreign	ADJ
ftr-430	739	35	income	income	NOUN
ftr-430	739	36	in	in	ADP
ftr-430	739	37	a	a	DET
ftr-430	739	38	particular	particular	ADJ
ftr-430	739	39	foreign	foreign	ADJ
ftr-430	739	40	tax	tax	NOUN
ftr-430	739	41	credit	credit	NOUN
ftr-430	739	42	limitation	limitation	NOUN
ftr-430	739	43	category.80	category.80	NOUN
ftr-430	739	44	where	where	SCONJ
ftr-430	739	45	this	this	DET
ftr-430	739	46	limitation	limitation	NOUN
ftr-430	739	47	prevents	prevent	VERB
ftr-430	739	48	the	the	DET
ftr-430	739	49	current	current	ADJ
ftr-430	739	50	utilization	utilization	NOUN
ftr-430	739	51	of	of	ADP
ftr-430	739	52	excess	excess	ADJ
ftr-430	739	53	foreign	foreign	ADJ
ftr-430	739	54	tax	tax	NOUN
ftr-430	739	55	credits	credit	NOUN
ftr-430	739	56	,	,	PUNCT
ftr-430	739	57	the	the	DET
ftr-430	739	58	foreign	foreign	ADJ
ftr-430	739	59	income	income	NOUN
ftr-430	739	60	effectively	effectively	ADV
ftr-430	739	61	bears	bear	VERB
ftr-430	739	62	a	a	DET
ftr-430	739	63	greater	great	ADJ
ftr-430	739	64	aggregate	aggregate	ADJ
ftr-430	739	65	tax	tax	NOUN
ftr-430	739	66	burden	burden	NOUN
ftr-430	739	67	than	than	ADP
ftr-430	739	68	domestic	domestic	ADJ
ftr-430	739	69	-	-	PUNCT
ftr-430	739	70	source	source	NOUN
ftr-430	739	71	income	income	NOUN
ftr-430	739	72	and	and	CCONJ
ftr-430	739	73	the	the	DET
ftr-430	739	74	ability	ability	NOUN
ftr-430	739	75	-	-	PUNCT
ftr-430	739	76	to	to	ADP
ftr-430	739	77	-	-	PUNCT
ftr-430	739	78	pay	pay	VERB
ftr-430	739	79	cr	cr	NOUN
ftr-430	739	80	iterion	iterion	NOUN
ftr-430	739	81	arguably	arguably	ADV
ftr-430	739	82	is	be	AUX
ftr-430	739	83	violated	violate	VERB
ftr-430	739	84	in	in	ADP
ftr-430	739	85	those	those	DET
ftr-430	739	86	cases	case	NOUN
ftr-430	739	87	where	where	SCONJ
ftr-430	739	88	the	the	DET
ftr-430	739	89	result	result	NOUN
ftr-430	739	90	is	be	AUX
ftr-430	739	91	substantially	substantially	ADV
ftr-430	739	92	disparate	disparate	ADJ
ftr-430	739	93	treatment	treatment	NOUN
ftr-430	739	94	of	of	ADP
ftr-430	739	95	u.s	u.s	PROPN
ftr-430	739	96	.	.	PROPN
ftr-430	739	97	residents	resident	NOUN
ftr-430	739	98	with	with	ADP
ftr-430	739	99	similar	similar	ADJ
ftr-430	739	100	amounts	amount	NOUN
ftr-430	739	101	of	of	ADP
ftr-430	739	102	total	total	ADJ
ftr-430	739	103	income	income	NOUN
ftr-430	739	104	.	.	PUNCT
ftr-430	740	1	this	this	PRON
ftr-430	740	2	is	be	AUX
ftr-430	740	3	,	,	PUNCT
ftr-430	740	4	however	however	ADV
ftr-430	740	5	,	,	PUNCT
ftr-430	740	6	another	another	DET
ftr-430	740	7	instance	instance	NOUN
ftr-430	740	8	in	in	ADP
ftr-430	740	9	which	which	PRON
ftr-430	740	10	a	a	DET
ftr-430	740	11	countervailing	countervail	VERB
ftr-430	740	12	concern	concern	NOUN
ftr-430	740	13	(	(	PUNCT
ftr-430	740	14	the	the	DET
ftr-430	740	15	possibility	possibility	NOUN
ftr-430	740	16	of	of	ADP
ftr-430	740	17	high	high	ADJ
ftr-430	740	18	foreign	foreign	ADJ
ftr-430	740	19	taxes	taxis	NOUN
ftr-430	740	20	eroding	erode	VERB
ftr-430	740	21	or	or	CCONJ
ftr-430	740	22	eliminating	eliminate	VERB
ftr-430	740	23	the	the	DET
ftr-430	740	24	u.s	u.s	PROPN
ftr-430	740	25	.	.	PROPN
ftr-430	740	26	tax	tax	NOUN
ftr-430	740	27	on	on	ADP
ftr-430	740	28	u.s.source	u.s.source	ADJ
ftr-430	740	29	income	income	NOUN
ftr-430	740	30	)	)	PUNCT
ftr-430	740	31	outweighs	outweigh	VERB
ftr-430	740	32	the	the	DET
ftr-430	740	33	ability	ability	NOUN
ftr-430	740	34	-	-	PUNCT
ftr-430	740	35	to	to	ADP
ftr-430	740	36	-	-	PUNCT
ftr-430	740	37	pay	pay	VERB
ftr-430	740	38	criterion.81	criterion.81	PROPN
ftr-430	740	39	2001	2001	NUM
ftr-430	740	40	]	]	PUNCT
ftr-430	740	41	fairness	fairness	NOUN
ftr-430	740	42	in	in	ADP
ftr-430	740	43	international	international	ADJ
ftr-430	740	44	taxation	taxation	NOUN
ftr-430	740	45	333	333	NUM
ftr-430	740	46	companies	company	NOUN
ftr-430	740	47	as	as	ADP
ftr-430	740	48	a	a	DET
ftr-430	740	49	way	way	NOUN
ftr-430	740	50	to	to	PART
ftr-430	740	51	shift	shift	VERB
ftr-430	740	52	revenues	revenue	NOUN
ftr-430	740	53	from	from	ADP
ftr-430	740	54	our	our	PRON
ftr-430	740	55	treasury	treasury	NOUN
ftr-430	740	56	to	to	ADP
ftr-430	740	57	theirs	theirs	PRON
ftr-430	740	58	.	.	PUNCT
ftr-430	740	59	”	"	PUNCT
ftr-430	740	60	)	)	PUNCT
ftr-430	740	61	.	.	PUNCT
ftr-430	741	1	82	82	X
ftr-430	741	2	.	.	PUNCT
ftr-430	742	1	see	see	PROPN
ftr-430	742	2	harris	harris	PROPN
ftr-430	742	3	,	,	PUNCT
ftr-430	742	4	supra	supra	PROPN
ftr-430	742	5	note	note	PROPN
ftr-430	742	6	3	3	NUM
ftr-430	742	7	,	,	PUNCT
ftr-430	742	8	at	at	ADP
ftr-430	742	9	313	313	NUM
ftr-430	742	10	,	,	PUNCT
ftr-430	742	11	443	443	NUM
ftr-430	742	12	;	;	PUNCT
ftr-430	742	13	musgrave	musgrave	PROPN
ftr-430	742	14	,	,	PUNCT
ftr-430	742	15	consumption	consumption	NOUN
ftr-430	742	16	tax	tax	NOUN
ftr-430	742	17	proposals	proposal	NOUN
ftr-430	742	18	,	,	PUNCT
ftr-430	742	19	supra	supra	PROPN
ftr-430	742	20	note	note	NOUN
ftr-430	742	21	20	20	NUM
ftr-430	742	22	,	,	PUNCT
ftr-430	742	23	at	at	ADP
ftr-430	742	24	80	80	NUM
ftr-430	742	25	;	;	PUNCT
ftr-430	742	26	lee	lee	PROPN
ftr-430	742	27	a.	a.	PROPN
ftr-430	742	28	sheppard	sheppard	PROPN
ftr-430	742	29	,	,	PUNCT
ftr-430	742	30	rethinking	rethink	VERB
ftr-430	742	31	subpart	subpart	ADJ
ftr-430	742	32	f	f	PROPN
ftr-430	742	33	,	,	PUNCT
ftr-430	742	34	90	90	NUM
ftr-430	742	35	tax	tax	NOUN
ftr-430	742	36	notes	note	NOUN
ftr-430	742	37	149	149	NUM
ftr-430	742	38	,	,	PUNCT
ftr-430	742	39	150	150	NUM
ftr-430	742	40	(	(	PUNCT
ftr-430	742	41	2001	2001	NUM
ftr-430	742	42	)	)	PUNCT
ftr-430	742	43	.	.	PUNCT
ftr-430	743	1	to	to	PART
ftr-430	743	2	illustrate	illustrate	VERB
ftr-430	743	3	this	this	DET
ftr-430	743	4	point	point	NOUN
ftr-430	743	5	,	,	PUNCT
ftr-430	743	6	if	if	SCONJ
ftr-430	743	7	the	the	DET
ftr-430	743	8	country	country	NOUN
ftr-430	743	9	d	d	PROPN
ftr-430	743	10	and	and	CCONJ
ftr-430	743	11	u.s	u.s	PROPN
ftr-430	743	12	.	.	PROPN
ftr-430	743	13	tax	tax	NOUN
ftr-430	743	14	rates	rate	NOUN
ftr-430	743	15	in	in	ADP
ftr-430	743	16	the	the	DET
ftr-430	743	17	initial	initial	ADJ
ftr-430	743	18	example	example	NOUN
ftr-430	743	19	above	above	ADP
ftr-430	743	20	were	be	AUX
ftr-430	743	21	45	45	NUM
ftr-430	743	22	%	%	NOUN
ftr-430	743	23	and	and	CCONJ
ftr-430	743	24	35	35	NUM
ftr-430	743	25	%	%	NOUN
ftr-430	743	26	,	,	PUNCT
ftr-430	743	27	respectively	respectively	ADV
ftr-430	743	28	,	,	PUNCT
ftr-430	743	29	and	and	CCONJ
ftr-430	743	30	a	a	DET
ftr-430	743	31	u.s	u.s	PROPN
ftr-430	743	32	.	.	PROPN
ftr-430	743	33	resident	resident	NOUN
ftr-430	743	34	earned	earn	VERB
ftr-430	743	35	country	country	NOUN
ftr-430	743	36	d	d	NOUN
ftr-430	743	37	-	-	PUNCT
ftr-430	743	38	source	source	NOUN
ftr-430	743	39	and	and	CCONJ
ftr-430	743	40	u.s.-source	u.s.-source	NOUN
ftr-430	743	41	income	income	NOUN
ftr-430	743	42	,	,	PUNCT
ftr-430	743	43	an	an	DET
ftr-430	743	44	unlimited	unlimited	ADJ
ftr-430	743	45	u.s	u.s	PROPN
ftr-430	743	46	.	.	PROPN
ftr-430	743	47	foreign	foreign	ADJ
ftr-430	743	48	tax	tax	NOUN
ftr-430	743	49	credit	credit	NOUN
ftr-430	743	50	would	would	AUX
ftr-430	743	51	require	require	VERB
ftr-430	743	52	the	the	DET
ftr-430	743	53	united	united	PROPN
ftr-430	743	54	states	states	PROPN
ftr-430	743	55	to	to	PART
ftr-430	743	56	forgo	forgo	VERB
ftr-430	743	57	its	its	PRON
ftr-430	743	58	full	full	ADJ
ftr-430	743	59	35¢	35¢	NOUN
ftr-430	743	60	of	of	ADP
ftr-430	743	61	tax	tax	NOUN
ftr-430	743	62	on	on	ADP
ftr-430	743	63	each	each	DET
ftr-430	743	64	dollar	dollar	NOUN
ftr-430	743	65	earned	earn	VERB
ftr-430	743	66	by	by	ADP
ftr-430	743	67	the	the	DET
ftr-430	743	68	u.s	u.s	PROPN
ftr-430	743	69	.	.	PROPN
ftr-430	743	70	resident	resident	NOUN
ftr-430	743	71	in	in	ADP
ftr-430	743	72	country	country	NOUN
ftr-430	743	73	d	d	PROPN
ftr-430	743	74	plus	plus	CCONJ
ftr-430	743	75	an	an	DET
ftr-430	743	76	additional	additional	ADJ
ftr-430	743	77	10¢	10¢	NUM
ftr-430	743	78	of	of	ADP
ftr-430	743	79	revenue	revenue	NOUN
ftr-430	743	80	on	on	ADP
ftr-430	743	81	a	a	DET
ftr-430	743	82	dollar	dollar	NOUN
ftr-430	743	83	of	of	ADP
ftr-430	743	84	the	the	DET
ftr-430	743	85	resident	resident	NOUN
ftr-430	743	86	’s	’s	PART
ftr-430	743	87	u.s.-source	u.s.-source	ADJ
ftr-430	743	88	income	income	NOUN
ftr-430	743	89	.	.	PUNCT
ftr-430	744	1	the	the	DET
ftr-430	744	2	united	united	PROPN
ftr-430	744	3	states	states	PROPN
ftr-430	744	4	is	be	AUX
ftr-430	744	5	understandably	understandably	ADV
ftr-430	744	6	unwilling	unwilling	ADJ
ftr-430	744	7	to	to	PART
ftr-430	744	8	allow	allow	VERB
ftr-430	744	9	country	country	NOUN
ftr-430	744	10	d	d	NOUN
ftr-430	744	11	to	to	PART
ftr-430	744	12	finance	finance	VERB
ftr-430	744	13	its	its	PRON
ftr-430	744	14	governmental	governmental	ADJ
ftr-430	744	15	operations	operation	NOUN
ftr-430	744	16	by	by	ADP
ftr-430	744	17	effectively	effectively	ADV
ftr-430	744	18	appropriating	appropriate	VERB
ftr-430	744	19	u.s	u.s	PROPN
ftr-430	744	20	.	.	PROPN
ftr-430	744	21	taxes	taxis	NOUN
ftr-430	744	22	on	on	ADP
ftr-430	744	23	u.s.-source	u.s.-source	ADJ
ftr-430	744	24	income	income	NOUN
ftr-430	744	25	.	.	PUNCT
ftr-430	745	1	the	the	DET
ftr-430	745	2	u.s	u.s	PROPN
ftr-430	745	3	.	.	PROPN
ftr-430	745	4	foreign	foreign	ADJ
ftr-430	745	5	tax	tax	NOUN
ftr-430	745	6	credit	credit	NOUN
ftr-430	745	7	,	,	PUNCT
ftr-430	745	8	with	with	ADP
ftr-430	745	9	its	its	PRON
ftr-430	745	10	limitation	limitation	NOUN
ftr-430	745	11	,	,	PUNCT
ftr-430	745	12	addresses	address	VERB
ftr-430	745	13	the	the	DET
ftr-430	745	14	issue	issue	NOUN
ftr-430	745	15	of	of	ADP
ftr-430	745	16	how	how	SCONJ
ftr-430	745	17	the	the	DET
ftr-430	745	18	united	united	PROPN
ftr-430	745	19	states	states	PROPN
ftr-430	745	20	will	will	AUX
ftr-430	745	21	respond	respond	VERB
ftr-430	745	22	to	to	ADP
ftr-430	745	23	the	the	DET
ftr-430	745	24	fact	fact	NOUN
ftr-430	745	25	that	that	SCONJ
ftr-430	745	26	other	other	ADJ
ftr-430	745	27	governments	government	NOUN
ftr-430	745	28	also	also	ADV
ftr-430	745	29	have	have	AUX
ftr-430	745	30	legitimate	legitimate	ADJ
ftr-430	745	31	claims	claim	NOUN
ftr-430	745	32	to	to	ADP
ftr-430	745	33	a	a	DET
ftr-430	745	34	portion	portion	NOUN
ftr-430	745	35	of	of	ADP
ftr-430	745	36	its	its	PRON
ftr-430	745	37	tax	tax	NOUN
ftr-430	745	38	base.82	base.82	NOUN
ftr-430	745	39	a	a	DET
ftr-430	745	40	resolution	resolution	NOUN
ftr-430	745	41	of	of	ADP
ftr-430	745	42	that	that	DET
ftr-430	745	43	problem	problem	NOUN
ftr-430	745	44	does	do	AUX
ftr-430	745	45	not	not	PART
ftr-430	745	46	necessitate	necessitate	ADJ
ftr-430	745	47	abandonment	abandonment	NOUN
ftr-430	745	48	of	of	ADP
ftr-430	745	49	the	the	DET
ftr-430	745	50	ability	ability	NOUN
ftr-430	745	51	-	-	PUNCT
ftr-430	745	52	to	to	ADP
ftr-430	745	53	-	-	PUNCT
ftr-430	745	54	pay	pay	VERB
ftr-430	745	55	principle	principle	NOUN
ftr-430	745	56	for	for	ADP
ftr-430	745	57	purposes	purpose	NOUN
ftr-430	745	58	of	of	ADP
ftr-430	745	59	defining	define	VERB
ftr-430	745	60	the	the	DET
ftr-430	745	61	tax	tax	NOUN
ftr-430	745	62	base	base	NOUN
ftr-430	745	63	.	.	PUNCT
ftr-430	746	1	instead	instead	ADV
ftr-430	746	2	,	,	PUNCT
ftr-430	746	3	it	it	PRON
ftr-430	746	4	requires	require	VERB
ftr-430	746	5	an	an	DET
ftr-430	746	6	intergovernmental	intergovernmental	ADJ
ftr-430	746	7	compromise	compromise	NOUN
ftr-430	746	8	regarding	regard	VERB
ftr-430	746	9	a	a	DET
ftr-430	746	10	sharing	sharing	NOUN
ftr-430	746	11	of	of	ADP
ftr-430	746	12	that	that	DET
ftr-430	746	13	base	base	NOUN
ftr-430	746	14	.	.	PUNCT
ftr-430	747	1	the	the	DET
ftr-430	747	2	united	united	PROPN
ftr-430	747	3	states	states	PROPN
ftr-430	747	4	has	have	AUX
ftr-430	747	5	responded	respond	VERB
ftr-430	747	6	to	to	ADP
ftr-430	747	7	the	the	DET
ftr-430	747	8	need	need	NOUN
ftr-430	747	9	for	for	ADP
ftr-430	747	10	compromise	compromise	NOUN
ftr-430	747	11	by	by	ADP
ftr-430	747	12	granting	grant	VERB
ftr-430	747	13	a	a	DET
ftr-430	747	14	credit	credit	NOUN
ftr-430	747	15	for	for	ADP
ftr-430	747	16	foreign	foreign	ADJ
ftr-430	747	17	income	income	NOUN
ftr-430	747	18	tax	tax	NOUN
ftr-430	747	19	,	,	PUNCT
ftr-430	747	20	limiting	limit	VERB
ftr-430	747	21	u.s	u.s	PROPN
ftr-430	747	22	.	.	PROPN
ftr-430	747	23	tax	tax	NOUN
ftr-430	747	24	collection	collection	NOUN
ftr-430	747	25	to	to	ADP
ftr-430	747	26	a	a	DET
ftr-430	747	27	residual	residual	ADJ
ftr-430	747	28	tax	tax	NOUN
ftr-430	747	29	on	on	ADP
ftr-430	747	30	foreign	foreign	ADJ
ftr-430	747	31	-	-	PUNCT
ftr-430	747	32	source	source	NOUN
ftr-430	747	33	income	income	NOUN
ftr-430	747	34	of	of	ADP
ftr-430	747	35	u.s	u.s	PROPN
ftr-430	747	36	.	.	PROPN
ftr-430	747	37	residents	resident	NOUN
ftr-430	747	38	and	and	CCONJ
ftr-430	747	39	declining	decline	VERB
ftr-430	747	40	to	to	PART
ftr-430	747	41	surrender	surrender	VERB
ftr-430	747	42	u.s	u.s	PROPN
ftr-430	747	43	.	.	PROPN
ftr-430	747	44	tax	tax	NOUN
ftr-430	747	45	on	on	ADP
ftr-430	747	46	u.s.-source	u.s.-source	ADJ
ftr-430	747	47	income	income	NOUN
ftr-430	747	48	.	.	PUNCT
ftr-430	748	1	the	the	DET
ftr-430	748	2	prudentia	prudentia	PROPN
ftr-430	748	3	l	l	NOUN
ftr-430	748	4	policy	policy	NOUN
ftr-430	748	5	of	of	ADP
ftr-430	748	6	limiting	limit	VERB
ftr-430	748	7	the	the	DET
ftr-430	748	8	credit	credit	NOUN
ftr-430	748	9	in	in	ADP
ftr-430	748	10	a	a	DET
ftr-430	748	11	way	way	NOUN
ftr-430	748	12	that	that	PRON
ftr-430	748	13	preserves	preserve	VERB
ftr-430	748	14	u.s	u.s	PROPN
ftr-430	748	15	.	.	PROPN
ftr-430	748	16	tax	tax	NOUN
ftr-430	748	17	on	on	ADP
ftr-430	748	18	u.s.-source	u.s.-source	ADJ
ftr-430	748	19	income	income	NOUN
ftr-430	748	20	in	in	ADP
ftr-430	748	21	no	no	DET
ftr-430	748	22	way	way	NOUN
ftr-430	748	23	invalidates	invalidate	VERB
ftr-430	748	24	the	the	DET
ftr-430	748	25	command	command	NOUN
ftr-430	748	26	of	of	ADP
ftr-430	748	27	the	the	DET
ftr-430	748	28	ability	ability	NOUN
ftr-430	748	29	-	-	PUNCT
ftr-430	748	30	to	to	ADP
ftr-430	748	31	-	-	PUNCT
ftr-430	748	32	pay	pay	VERB
ftr-430	748	33	principle	principle	NOUN
ftr-430	748	34	to	to	PART
ftr-430	748	35	include	include	VERB
ftr-430	748	36	foreignsource	foreignsource	NOUN
ftr-430	748	37	income	income	NOUN
ftr-430	748	38	in	in	ADP
ftr-430	748	39	the	the	DET
ftr-430	748	40	tax	tax	NOUN
ftr-430	748	41	base	base	NOUN
ftr-430	748	42	.	.	PUNCT
ftr-430	749	1	moreover	moreover	ADV
ftr-430	749	2	,	,	PUNCT
ftr-430	749	3	an	an	DET
ftr-430	749	4	exemption	exemption	NOUN
ftr-430	749	5	system	system	NOUN
ftr-430	749	6	does	do	AUX
ftr-430	749	7	not	not	PART
ftr-430	749	8	have	have	VERB
ftr-430	749	9	a	a	DET
ftr-430	749	10	superior	superior	ADJ
ftr-430	749	11	fairness	fairness	NOUN
ftr-430	749	12	claim	claim	NOUN
ftr-430	749	13	in	in	ADP
ftr-430	749	14	circumstances	circumstance	NOUN
ftr-430	749	15	where	where	SCONJ
ftr-430	749	16	the	the	DET
ftr-430	749	17	foreign	foreign	ADJ
ftr-430	749	18	tax	tax	NOUN
ftr-430	749	19	credit	credit	NOUN
ftr-430	749	20	limitation	limitation	NOUN
ftr-430	749	21	would	would	AUX
ftr-430	749	22	come	come	VERB
ftr-430	749	23	into	into	ADP
ftr-430	749	24	play	play	NOUN
ftr-430	749	25	.	.	PUNCT
ftr-430	750	1	if	if	SCONJ
ftr-430	750	2	a	a	DET
ftr-430	750	3	foreign	foreign	ADJ
ftr-430	750	4	country	country	NOUN
ftr-430	750	5	’s	’s	PART
ftr-430	750	6	effective	effective	ADJ
ftr-430	750	7	tax	tax	NOUN
ftr-430	750	8	rate	rate	NOUN
ftr-430	750	9	on	on	ADP
ftr-430	750	10	foreign	foreign	ADJ
ftr-430	750	11	-	-	PUNCT
ftr-430	750	12	source	source	NOUN
ftr-430	750	13	income	income	NOUN
ftr-430	750	14	of	of	ADP
ftr-430	750	15	a	a	DET
ftr-430	750	16	u.s	u.s	PROPN
ftr-430	750	17	.	.	PROPN
ftr-430	750	18	person	person	NOUN
ftr-430	750	19	equals	equal	VERB
ftr-430	750	20	or	or	CCONJ
ftr-430	750	21	exceeds	exceed	VERB
ftr-430	750	22	the	the	DET
ftr-430	750	23	u.s	u.s	PROPN
ftr-430	750	24	.	.	PROPN
ftr-430	750	25	tax	tax	NOUN
ftr-430	750	26	on	on	ADP
ftr-430	750	27	the	the	DET
ftr-430	750	28	same	same	ADJ
ftr-430	750	29	income	income	NOUN
ftr-430	750	30	,	,	PUNCT
ftr-430	750	31	a	a	DET
ftr-430	750	32	foreign	foreign	ADJ
ftr-430	750	33	tax	tax	NOUN
ftr-430	750	34	credit	credit	NOUN
ftr-430	750	35	system	system	NOUN
ftr-430	750	36	subject	subject	ADJ
ftr-430	750	37	to	to	ADP
ftr-430	750	38	a	a	DET
ftr-430	750	39	limitation	limitation	NOUN
ftr-430	750	40	as	as	SCONJ
ftr-430	750	41	described	describe	VERB
ftr-430	750	42	above	above	ADV
ftr-430	750	43	and	and	CCONJ
ftr-430	750	44	an	an	DET
ftr-430	750	45	exemption	exemption	NOUN
ftr-430	750	46	system	system	NOUN
ftr-430	750	47	yield	yield	VERB
ftr-430	750	48	equivalent	equivalent	ADJ
ftr-430	750	49	results	result	NOUN
ftr-430	750	50	.	.	PUNCT
ftr-430	751	1	in	in	ADP
ftr-430	751	2	both	both	DET
ftr-430	751	3	cases	case	NOUN
ftr-430	751	4	,	,	PUNCT
ftr-430	751	5	the	the	DET
ftr-430	751	6	residence	residence	NOUN
ftr-430	751	7	country	country	NOUN
ftr-430	751	8	would	would	AUX
ftr-430	751	9	neither	neither	CCONJ
ftr-430	751	10	collect	collect	VERB
ftr-430	751	11	any	any	DET
ftr-430	751	12	residual	residual	ADJ
ftr-430	751	13	tax	tax	NOUN
ftr-430	751	14	on	on	ADP
ftr-430	751	15	the	the	DET
ftr-430	751	16	foreign	foreign	ADJ
ftr-430	751	17	income	income	NOUN
ftr-430	751	18	nor	nor	CCONJ
ftr-430	751	19	allow	allow	VERB
ftr-430	751	20	the	the	DET
ftr-430	751	21	foreign	foreign	ADJ
ftr-430	751	22	tax	tax	NOUN
ftr-430	751	23	to	to	PART
ftr-430	751	24	reduce	reduce	VERB
ftr-430	751	25	the	the	DET
ftr-430	751	26	taxpayer	taxpayer	NOUN
ftr-430	751	27	’s	’s	PART
ftr-430	751	28	u.s	u.s	PROPN
ftr-430	751	29	.	.	PROPN
ftr-430	751	30	tax	tax	NOUN
ftr-430	751	31	on	on	ADP
ftr-430	751	32	u.s.-source	u.s.-source	ADJ
ftr-430	751	33	income	income	NOUN
ftr-430	751	34	.	.	PUNCT
ftr-430	752	1	vi	vi	X
ftr-430	752	2	.	.	NOUN
ftr-430	752	3	attempting	attempt	VERB
ftr-430	752	4	to	to	PART
ftr-430	752	5	overcome	overcome	VERB
ftr-430	752	6	ability	ability	NOUN
ftr-430	752	7	-	-	PUNCT
ftr-430	752	8	to	to	PART
ftr-430	752	9	-	-	PUNCT
ftr-430	752	10	pay	pay	VERB
ftr-430	752	11	by	by	ADP
ftr-430	752	12	revising	revise	VERB
ftr-430	752	13	the	the	DET
ftr-430	752	14	benefits	benefit	NOUN
ftr-430	752	15	theory	theory	NOUN
ftr-430	752	16	a.	a.	NOUN
ftr-430	752	17	the	the	DET
ftr-430	752	18	collapse	collapse	NOUN
ftr-430	752	19	of	of	ADP
ftr-430	752	20	the	the	DET
ftr-430	752	21	original	original	ADJ
ftr-430	752	22	benefits	benefit	NOUN
ftr-430	752	23	theory	theory	NOUN
ftr-430	752	24	tax	tax	NOUN
ftr-430	752	25	theorists	theorist	NOUN
ftr-430	752	26	once	once	ADV
ftr-430	752	27	argued	argue	VERB
ftr-430	752	28	that	that	SCONJ
ftr-430	752	29	fairness	fairness	NOUN
ftr-430	752	30	required	require	VERB
ftr-430	752	31	the	the	DET
ftr-430	752	32	tax	tax	NOUN
ftr-430	752	33	burden	burden	NOUN
ftr-430	752	34	to	to	PART
ftr-430	752	35	be	be	AUX
ftr-430	752	36	apportioned	apportion	VERB
ftr-430	752	37	among	among	ADP
ftr-430	752	38	taxpayers	taxpayer	NOUN
ftr-430	752	39	in	in	ADP
ftr-430	752	40	relation	relation	NOUN
ftr-430	752	41	to	to	ADP
ftr-430	752	42	the	the	DET
ftr-430	752	43	government	government	NOUN
ftr-430	752	44	benefits	benefit	NOUN
ftr-430	752	45	received	receive	VERB
ftr-430	752	46	by	by	ADP
ftr-430	752	47	334	334	NUM
ftr-430	752	48	florida	florida	PROPN
ftr-430	752	49	tax	tax	NOUN
ftr-430	752	50	review	review	NOUN
ftr-430	752	51	[	[	X
ftr-430	752	52	vol	vol	NOUN
ftr-430	752	53	.	.	PUNCT
ftr-430	752	54	5:4	5:4	NUM
ftr-430	752	55	83	83	NUM
ftr-430	752	56	.	.	PUNCT
ftr-430	753	1	see	see	VERB
ftr-430	753	2	report	report	NOUN
ftr-430	753	3	on	on	ADP
ftr-430	753	4	double	double	ADJ
ftr-430	753	5	taxation	taxation	NOUN
ftr-430	753	6	,	,	PUNCT
ftr-430	753	7	league	league	NOUN
ftr-430	753	8	of	of	ADP
ftr-430	753	9	nations	nations	PROPN
ftr-430	753	10	doc	doc	PROPN
ftr-430	753	11	.	.	PROPN
ftr-430	753	12	e.f.s	e.f.s	PROPN
ftr-430	753	13	.	.	PUNCT
ftr-430	754	1	73.f.19	73.f.19	NUM
ftr-430	754	2	,	,	PUNCT
ftr-430	754	3	at	at	ADP
ftr-430	754	4	18	18	NUM
ftr-430	754	5	(	(	PUNCT
ftr-430	754	6	1923	1923	NUM
ftr-430	754	7	)	)	PUNCT
ftr-430	754	8	,	,	PUNCT
ftr-430	754	9	in	in	ADP
ftr-430	754	10	4	4	NUM
ftr-430	754	11	staff	staff	NOUN
ftr-430	754	12	of	of	ADP
ftr-430	754	13	joint	joint	ADJ
ftr-430	754	14	comm	comm	NOUN
ftr-430	754	15	.	.	PUNCT
ftr-430	755	1	on	on	ADP
ftr-430	755	2	taxation	taxation	NOUN
ftr-430	755	3	,	,	PUNCT
ftr-430	755	4	legislative	legislative	ADJ
ftr-430	755	5	history	history	NOUN
ftr-430	755	6	of	of	ADP
ftr-430	755	7	united	united	PROPN
ftr-430	755	8	states	states	PROPN
ftr-430	755	9	tax	tax	NOUN
ftr-430	755	10	conventions	convention	NOUN
ftr-430	755	11	4003	4003	NUM
ftr-430	755	12	,	,	PUNCT
ftr-430	755	13	4022	4022	NUM
ftr-430	755	14	(	(	PUNCT
ftr-430	755	15	1962	1962	NUM
ftr-430	755	16	)	)	PUNCT
ftr-430	755	17	;	;	PUNCT
ftr-430	755	18	fried	fry	VERB
ftr-430	755	19	,	,	PUNCT
ftr-430	755	20	supra	supra	PROPN
ftr-430	755	21	note	note	NOUN
ftr-430	755	22	1	1	NUM
ftr-430	755	23	,	,	PUNCT
ftr-430	755	24	at	at	ADP
ftr-430	755	25	159	159	NUM
ftr-430	755	26	-	-	SYM
ftr-430	755	27	60	60	NUM
ftr-430	755	28	.	.	PUNCT
ftr-430	755	29	84	84	NUM
ftr-430	755	30	.	.	PUNCT
ftr-430	756	1	see	see	VERB
ftr-430	756	2	blum	blum	PROPN
ftr-430	756	3	&	&	CCONJ
ftr-430	756	4	kalven	kalven	PROPN
ftr-430	756	5	,	,	PUNCT
ftr-430	756	6	supra	supra	PROPN
ftr-430	756	7	note	note	NOUN
ftr-430	756	8	1	1	NUM
ftr-430	756	9	,	,	PUNCT
ftr-430	756	10	at	at	ADP
ftr-430	756	11	36	36	NUM
ftr-430	756	12	;	;	PUNCT
ftr-430	756	13	dodge	dodge	NOUN
ftr-430	756	14	,	,	PUNCT
ftr-430	756	15	fleming	fleming	NOUN
ftr-430	756	16	&	&	CCONJ
ftr-430	756	17	geier	geier	PROPN
ftr-430	756	18	,	,	PUNCT
ftr-430	756	19	supra	supra	PROPN
ftr-430	756	20	note	note	NOUN
ftr-430	756	21	3	3	NUM
ftr-430	756	22	,	,	PUNCT
ftr-430	756	23	at	at	ADP
ftr-430	756	24	24	24	NUM
ftr-430	756	25	;	;	PUNCT
ftr-430	756	26	harris	harris	PROPN
ftr-430	756	27	,	,	PUNCT
ftr-430	756	28	supra	supra	PROPN
ftr-430	756	29	note	note	PROPN
ftr-430	756	30	3	3	NUM
ftr-430	756	31	,	,	PUNCT
ftr-430	756	32	at	at	ADP
ftr-430	756	33	13	13	NUM
ftr-430	756	34	-	-	SYM
ftr-430	756	35	14	14	NUM
ftr-430	756	36	;	;	PUNCT
ftr-430	756	37	palmer	palmer	NOUN
ftr-430	756	38	,	,	PUNCT
ftr-430	756	39	supra	supra	PROPN
ftr-430	756	40	note	note	NOUN
ftr-430	756	41	13	13	NUM
ftr-430	756	42	,	,	PUNCT
ftr-430	756	43	at	at	ADP
ftr-430	756	44	25	25	NUM
ftr-430	756	45	-	-	SYM
ftr-430	756	46	26	26	NUM
ftr-430	756	47	;	;	PUNCT
ftr-430	756	48	see	see	VERB
ftr-430	756	49	also	also	ADV
ftr-430	756	50	roin	roin	VERB
ftr-430	756	51	,	,	PUNCT
ftr-430	756	52	supra	supra	PROPN
ftr-430	756	53	note	note	NOUN
ftr-430	756	54	10	10	NUM
ftr-430	756	55	,	,	PUNCT
ftr-430	756	56	at	at	ADP
ftr-430	756	57	555	555	NUM
ftr-430	756	58	(	(	PUNCT
ftr-430	756	59	“	"	PUNCT
ftr-430	756	60	the	the	DET
ftr-430	756	61	nature	nature	NOUN
ftr-430	756	62	of	of	ADP
ftr-430	756	63	the	the	DET
ftr-430	756	64	tax	tax	NOUN
ftr-430	756	65	base	base	NOUN
ftr-430	756	66	makes	make	VERB
ftr-430	756	67	the	the	DET
ftr-430	756	68	correspondence	correspondence	NOUN
ftr-430	756	69	between	between	ADP
ftr-430	756	70	any	any	DET
ftr-430	756	71	particular	particular	ADJ
ftr-430	756	72	taxpayers	taxpayer	NOUN
ftr-430	756	73	’	’	PART
ftr-430	756	74	tax	tax	NOUN
ftr-430	756	75	costs	cost	NOUN
ftr-430	756	76	and	and	CCONJ
ftr-430	756	77	tax	tax	NOUN
ftr-430	756	78	benefits	benefit	NOUN
ftr-430	756	79	loose	loose	ADJ
ftr-430	756	80	at	at	ADV
ftr-430	756	81	best	good	ADJ
ftr-430	756	82	.	.	PUNCT
ftr-430	756	83	”	"	PUNCT
ftr-430	756	84	)	)	PUNCT
ftr-430	756	85	.	.	PUNCT
ftr-430	757	1	85	85	NUM
ftr-430	757	2	.	.	PUNCT
ftr-430	758	1	see	see	VERB
ftr-430	758	2	dodge	dodge	PROPN
ftr-430	758	3	,	,	PUNCT
ftr-430	758	4	supra	supra	PROPN
ftr-430	758	5	note	note	NOUN
ftr-430	758	6	1	1	NUM
ftr-430	758	7	,	,	PUNCT
ftr-430	758	8	at	at	ADP
ftr-430	758	9	90	90	NUM
ftr-430	758	10	-	-	SYM
ftr-430	758	11	91	91	NUM
ftr-430	758	12	;	;	PUNCT
ftr-430	758	13	graetz	graetz	PROPN
ftr-430	758	14	&	&	CCONJ
ftr-430	758	15	schenk	schenk	PROPN
ftr-430	758	16	,	,	PUNCT
ftr-430	758	17	supra	supra	PROPN
ftr-430	758	18	note	note	PROPN
ftr-430	758	19	1	1	NUM
ftr-430	758	20	,	,	PUNCT
ftr-430	758	21	at	at	ADP
ftr-430	758	22	39	39	NUM
ftr-430	758	23	;	;	PUNCT
ftr-430	758	24	slemrod	slemrod	NOUN
ftr-430	758	25	&	&	CCONJ
ftr-430	758	26	bakija	bakija	NOUN
ftr-430	758	27	,	,	PUNCT
ftr-430	758	28	supra	supra	ADJ
ftr-430	758	29	note	note	NOUN
ftr-430	758	30	1	1	NUM
ftr-430	758	31	,	,	PUNCT
ftr-430	758	32	at	at	ADP
ftr-430	758	33	52	52	NUM
ftr-430	758	34	-	-	SYM
ftr-430	758	35	54	54	NUM
ftr-430	758	36	.	.	PUNCT
ftr-430	758	37	86	86	NUM
ftr-430	758	38	.	.	PUNCT
ftr-430	759	1	see	see	PROPN
ftr-430	759	2	harris	harris	PROPN
ftr-430	759	3	,	,	PUNCT
ftr-430	759	4	supra	supra	PROPN
ftr-430	759	5	note	note	PROPN
ftr-430	759	6	3	3	NUM
ftr-430	759	7	,	,	PUNCT
ftr-430	759	8	at	at	ADP
ftr-430	759	9	14	14	NUM
ftr-430	759	10	-	-	SYM
ftr-430	759	11	15	15	NUM
ftr-430	759	12	;	;	PUNCT
ftr-430	759	13	utz	utz	ADJ
ftr-430	759	14	,	,	PUNCT
ftr-430	759	15	supra	supra	PROPN
ftr-430	759	16	note	note	NOUN
ftr-430	759	17	13	13	NUM
ftr-430	759	18	,	,	PUNCT
ftr-430	759	19	at	at	ADP
ftr-430	759	20	42	42	NUM
ftr-430	759	21	.	.	PUNCT
ftr-430	760	1	87	87	NUM
ftr-430	760	2	.	.	PUNCT
ftr-430	761	1	see	see	VERB
ftr-430	761	2	authorities	authority	NOUN
ftr-430	761	3	cited	cite	VERB
ftr-430	761	4	in	in	ADP
ftr-430	761	5	supra	supra	PROPN
ftr-430	761	6	note	note	PROPN
ftr-430	761	7	13	13	NUM
ftr-430	761	8	.	.	PUNCT
ftr-430	761	9	88	88	NUM
ftr-430	761	10	.	.	PUNCT
ftr-430	762	1	the	the	DET
ftr-430	762	2	most	most	ADV
ftr-430	762	3	fully	fully	ADV
ftr-430	762	4	developed	develop	VERB
ftr-430	762	5	statement	statement	NOUN
ftr-430	762	6	of	of	ADP
ftr-430	762	7	the	the	DET
ftr-430	762	8	revised	revise	VERB
ftr-430	762	9	benefits	benefit	NOUN
ftr-430	762	10	theory	theory	NOUN
ftr-430	762	11	is	be	AUX
ftr-430	762	12	in	in	ADP
ftr-430	762	13	harris	harris	PROPN
ftr-430	762	14	,	,	PUNCT
ftr-430	762	15	supra	supra	PROPN
ftr-430	762	16	note	note	PROPN
ftr-430	762	17	3	3	NUM
ftr-430	762	18	,	,	PUNCT
ftr-430	762	19	at	at	ADP
ftr-430	762	20	ch	ch	NOUN
ftr-430	762	21	.	.	PROPN
ftr-430	763	1	7	7	NUM
ftr-430	763	2	.	.	NUM
ftr-430	763	3	three	three	NUM
ftr-430	763	4	other	other	ADJ
ftr-430	763	5	statements	statement	NOUN
ftr-430	763	6	are	be	AUX
ftr-430	763	7	roin	roin	NOUN
ftr-430	763	8	,	,	PUNCT
ftr-430	763	9	supra	supra	PROPN
ftr-430	763	10	note	note	NOUN
ftr-430	763	11	10	10	NUM
ftr-430	763	12	,	,	PUNCT
ftr-430	763	13	at	at	ADP
ftr-430	763	14	588	588	NUM
ftr-430	763	15	-	-	SYM
ftr-430	763	16	94	94	NUM
ftr-430	763	17	;	;	PUNCT
ftr-430	763	18	jeffer	jeffer	VERB
ftr-430	763	19	son	son	NOUN
ftr-430	763	20	vanderwolk	vanderwolk	PROPN
ftr-430	763	21	,	,	PUNCT
ftr-430	763	22	the	the	DET
ftr-430	763	23	deferral	deferral	ADJ
ftr-430	763	24	debate	debate	NOUN
ftr-430	763	25	and	and	CCONJ
ftr-430	763	26	the	the	DET
ftr-430	763	27	benefits	benefit	NOUN
ftr-430	763	28	theory	theory	NOUN
ftr-430	763	29	,	,	PUNCT
ftr-430	763	30	20	20	NUM
ftr-430	763	31	tax	tax	NOUN
ftr-430	763	32	notes	note	NOUN
ftr-430	763	33	int’l	int’l	ADJ
ftr-430	763	34	1469	1469	NUM
ftr-430	763	35	,	,	PUNCT
ftr-430	763	36	1469	1469	NUM
ftr-430	763	37	-	-	SYM
ftr-430	763	38	71	71	NUM
ftr-430	763	39	(	(	PUNCT
ftr-430	763	40	2000	2000	NUM
ftr-430	763	41	)	)	PUNCT
ftr-430	763	42	,	,	PUNCT
ftr-430	763	43	and	and	CCONJ
ftr-430	763	44	vogel	vogel	NOUN
ftr-430	763	45	,	,	PUNCT
ftr-430	763	46	supra	supra	PROPN
ftr-430	763	47	note	note	NOUN
ftr-430	763	48	9	9	NUM
ftr-430	763	49	,	,	PUNCT
ftr-430	763	50	at	at	ADP
ftr-430	763	51	152	152	NUM
ftr-430	763	52	-	-	SYM
ftr-430	763	53	66	66	NUM
ftr-430	763	54	.	.	PUNCT
ftr-430	764	1	(	(	PUNCT
ftr-430	764	2	professor	professor	NOUN
ftr-430	764	3	vogel	vogel	NOUN
ftr-430	764	4	presents	present	VERB
ftr-430	764	5	the	the	DET
ftr-430	764	6	revised	revise	VERB
ftr-430	764	7	benefits	benefit	NOUN
ftr-430	764	8	theory	theory	NOUN
ftr-430	764	9	as	as	ADP
ftr-430	764	10	an	an	DET
ftr-430	764	11	alternative	alternative	NOUN
ftr-430	764	12	to	to	ADP
ftr-430	764	13	his	his	PRON
ftr-430	764	14	preferred	preferred	ADJ
ftr-430	764	15	approach	approach	NOUN
ftr-430	764	16	of	of	ADP
ftr-430	764	17	an	an	DET
ftr-430	764	18	exemption	exemption	NOUN
ftr-430	764	19	system	system	NOUN
ftr-430	764	20	.	.	PUNCT
ftr-430	764	21	)	)	PUNCT
ftr-430	765	1	89	89	NUM
ftr-430	765	2	.	.	PUNCT
ftr-430	766	1	harris	harris	PROPN
ftr-430	766	2	,	,	PUNCT
ftr-430	766	3	supra	supra	PROPN
ftr-430	766	4	note	note	PROPN
ftr-430	766	5	3	3	NUM
ftr-430	766	6	,	,	PUNCT
ftr-430	766	7	at	at	ADP
ftr-430	766	8	445	445	NUM
ftr-430	766	9	-	-	SYM
ftr-430	766	10	49	49	NUM
ftr-430	766	11	,	,	PUNCT
ftr-430	766	12	457	457	NUM
ftr-430	766	13	-	-	SYM
ftr-430	766	14	59	59	NUM
ftr-430	766	15	,	,	PUNCT
ftr-430	766	16	462	462	NUM
ftr-430	766	17	;	;	PUNCT
ftr-430	766	18	roin	roin	PROPN
ftr-430	766	19	,	,	PUNCT
ftr-430	766	20	supra	supra	PROPN
ftr-430	766	21	note	note	NOUN
ftr-430	766	22	10	10	NUM
ftr-430	766	23	,	,	PUNCT
ftr-430	766	24	at	at	ADP
ftr-430	766	25	588	588	NUM
ftr-430	766	26	-	-	SYM
ftr-430	766	27	94	94	NUM
ftr-430	766	28	;	;	PUNCT
ftr-430	766	29	vanderwolk	vanderwolk	PROPN
ftr-430	766	30	,	,	PUNCT
ftr-430	766	31	supra	supra	PROPN
ftr-430	766	32	note	note	PROPN
ftr-430	766	33	88	88	NUM
ftr-430	766	34	,	,	PUNCT
ftr-430	766	35	at	at	ADP
ftr-430	766	36	1470	1470	NUM
ftr-430	766	37	;	;	PUNCT
ftr-430	766	38	vogel	vogel	NOUN
ftr-430	766	39	,	,	PUNCT
ftr-430	766	40	supra	supra	PROPN
ftr-430	766	41	note	note	NOUN
ftr-430	766	42	9	9	NUM
ftr-430	766	43	,	,	PUNCT
ftr-430	766	44	at	at	ADP
ftr-430	766	45	155	155	NUM
ftr-430	766	46	-	-	SYM
ftr-430	766	47	56	56	NUM
ftr-430	766	48	;	;	PUNCT
ftr-430	766	49	see	see	VERB
ftr-430	766	50	also	also	ADV
ftr-430	766	51	warren	warren	PROPN
ftr-430	766	52	,	,	PUNCT
ftr-430	766	53	supra	supra	PROPN
ftr-430	766	54	note	note	PROPN
ftr-430	766	55	14	14	NUM
ftr-430	766	56	,	,	PUNCT
ftr-430	766	57	at	at	ADP
ftr-430	766	58	134	134	NUM
ftr-430	766	59	.	.	PUNCT
ftr-430	767	1	each	each	DET
ftr-430	767	2	individual.83	individual.83	PROPN
ftr-430	767	3	tax	tax	NOUN
ftr-430	767	4	payments	payment	NOUN
ftr-430	767	5	would	would	AUX
ftr-430	767	6	then	then	ADV
ftr-430	767	7	be	be	AUX
ftr-430	767	8	calibrated	calibrate	VERB
ftr-430	767	9	to	to	ADP
ftr-430	767	10	the	the	DET
ftr-430	767	11	value	value	NOUN
ftr-430	767	12	of	of	ADP
ftr-430	767	13	the	the	DET
ftr-430	767	14	goods	good	NOUN
ftr-430	767	15	and	and	CCONJ
ftr-430	767	16	services	service	NOUN
ftr-430	767	17	provided	provide	VERB
ftr-430	767	18	to	to	ADP
ftr-430	767	19	each	each	DET
ftr-430	767	20	person	person	NOUN
ftr-430	767	21	by	by	ADP
ftr-430	767	22	government	government	NOUN
ftr-430	767	23	.	.	PUNCT
ftr-430	768	1	this	this	DET
ftr-430	768	2	approach	approach	NOUN
ftr-430	768	3	proved	prove	VERB
ftr-430	768	4	unworkable	unworkable	ADJ
ftr-430	768	5	because	because	SCONJ
ftr-430	768	6	it	it	PRON
ftr-430	768	7	was	be	AUX
ftr-430	768	8	impossible	impossible	ADJ
ftr-430	768	9	to	to	PART
ftr-430	768	10	formulate	formulate	VERB
ftr-430	768	11	accurate	accurate	ADJ
ftr-430	768	12	allocations	allocation	NOUN
ftr-430	768	13	of	of	ADP
ftr-430	768	14	important	important	ADJ
ftr-430	768	15	,	,	PUNCT
ftr-430	768	16	but	but	CCONJ
ftr-430	768	17	generalized	generalize	VERB
ftr-430	768	18	,	,	PUNCT
ftr-430	768	19	benefits	benefit	NOUN
ftr-430	768	20	(	(	PUNCT
ftr-430	768	21	e.g.	e.g.	ADV
ftr-430	768	22	,	,	PUNCT
ftr-430	768	23	national	national	ADJ
ftr-430	768	24	defense	defense	NOUN
ftr-430	768	25	,	,	PUNCT
ftr-430	768	26	the	the	DET
ftr-430	768	27	corrections	correction	NOUN
ftr-430	768	28	system	system	NOUN
ftr-430	768	29	,	,	PUNCT
ftr-430	768	30	a	a	DET
ftr-430	768	31	legal	legal	ADJ
ftr-430	768	32	system	system	NOUN
ftr-430	768	33	that	that	PRON
ftr-430	768	34	protects	protect	VERB
ftr-430	768	35	property	property	NOUN
ftr-430	768	36	rights	right	NOUN
ftr-430	768	37	,	,	PUNCT
ftr-430	768	38	and	and	CCONJ
ftr-430	768	39	environmental	environmental	ADJ
ftr-430	768	40	protection	protection	NOUN
ftr-430	768	41	)	)	PUNCT
ftr-430	768	42	to	to	ADP
ftr-430	768	43	particular	particular	ADJ
ftr-430	768	44	individuals	individual	NOUN
ftr-430	768	45	and	and	CCONJ
ftr-430	768	46	because	because	SCONJ
ftr-430	768	47	much	much	ADJ
ftr-430	768	48	of	of	ADP
ftr-430	768	49	modern	modern	ADJ
ftr-430	768	50	governmental	governmental	ADJ
ftr-430	768	51	expenditure	expenditure	NOUN
ftr-430	768	52	is	be	AUX
ftr-430	768	53	for	for	ADP
ftr-430	768	54	redistributive	redistributive	ADJ
ftr-430	768	55	assistance	assistance	NOUN
ftr-430	768	56	provided	provide	VERB
ftr-430	768	57	to	to	ADP
ftr-430	768	58	recipients	recipient	NOUN
ftr-430	768	59	precisely	precisely	ADV
ftr-430	768	60	because	because	SCONJ
ftr-430	768	61	they	they	PRON
ftr-430	768	62	are	be	AUX
ftr-430	768	63	too	too	ADV
ftr-430	768	64	poor	poor	ADJ
ftr-430	768	65	to	to	ADP
ftr-430	768	66	pay.84	pay.84	PROPN
ftr-430	768	67	thus	thus	ADV
ftr-430	768	68	,	,	PUNCT
ftr-430	768	69	the	the	DET
ftr-430	768	70	notion	notion	NOUN
ftr-430	768	71	of	of	ADP
ftr-430	768	72	financing	finance	VERB
ftr-430	768	73	government	government	NOUN
ftr-430	768	74	by	by	ADP
ftr-430	768	75	levying	levy	VERB
ftr-430	768	76	taxes	taxis	NOUN
ftr-430	768	77	on	on	ADP
ftr-430	768	78	separate	separate	ADJ
ftr-430	768	79	individuals	individual	NOUN
ftr-430	768	80	in	in	ADP
ftr-430	768	81	amounts	amount	NOUN
ftr-430	768	82	that	that	PRON
ftr-430	768	83	reflect	reflect	VERB
ftr-430	768	84	government	government	NOUN
ftr-430	768	85	benefits	benefit	NOUN
ftr-430	768	86	received	receive	VERB
ftr-430	768	87	by	by	ADP
ftr-430	768	88	each	each	PRON
ftr-430	768	89	of	of	ADP
ftr-430	768	90	those	those	DET
ftr-430	768	91	individuals	individual	NOUN
ftr-430	768	92	is	be	AUX
ftr-430	768	93	a	a	DET
ftr-430	768	94	historical	historical	ADJ
ftr-430	768	95	curiosity	curiosity	NOUN
ftr-430	768	96	except	except	SCONJ
ftr-430	768	97	for	for	ADP
ftr-430	768	98	charges	charge	NOUN
ftr-430	768	99	that	that	PRON
ftr-430	768	100	can	can	AUX
ftr-430	768	101	be	be	AUX
ftr-430	768	102	feasibly	feasibly	ADV
ftr-430	768	103	traced	trace	VERB
ftr-430	768	104	to	to	ADP
ftr-430	768	105	one	one	NUM
ftr-430	768	106	’s	’s	PART
ftr-430	768	107	use	use	NOUN
ftr-430	768	108	of	of	ADP
ftr-430	768	109	a	a	DET
ftr-430	768	110	discrete	discrete	ADJ
ftr-430	768	111	government	government	NOUN
ftr-430	768	112	good	good	NOUN
ftr-430	768	113	or	or	CCONJ
ftr-430	768	114	service	service	NOUN
ftr-430	768	115	(	(	PUNCT
ftr-430	768	116	e.g.	e.g.	ADV
ftr-430	768	117	,	,	PUNCT
ftr-430	768	118	bridge	bridge	NOUN
ftr-430	768	119	and	and	CCONJ
ftr-430	768	120	highway	highway	NOUN
ftr-430	768	121	tolls	toll	NOUN
ftr-430	768	122	,	,	PUNCT
ftr-430	768	123	municipal	municipal	ADJ
ftr-430	768	124	water	water	NOUN
ftr-430	768	125	use	use	NOUN
ftr-430	768	126	charges	charge	NOUN
ftr-430	768	127	and	and	CCONJ
ftr-430	768	128	postage	postage	NOUN
ftr-430	768	129	stamps).85	stamps).85	VERB
ftr-430	768	130	instead	instead	ADV
ftr-430	768	131	,	,	PUNCT
ftr-430	768	132	as	as	SCONJ
ftr-430	768	133	discussed	discuss	VERB
ftr-430	768	134	above	above	ADV
ftr-430	768	135	,	,	PUNCT
ftr-430	768	136	the	the	DET
ftr-430	768	137	ability	ability	NOUN
ftr-430	768	138	-	-	PUNCT
ftr-430	768	139	to	to	ADP
ftr-430	768	140	-	-	PUNCT
ftr-430	768	141	pay	pay	NOUN
ftr-430	768	142	principle	principle	NOUN
ftr-430	768	143	,	,	PUNCT
ftr-430	768	144	which	which	PRON
ftr-430	768	145	makes	make	VERB
ftr-430	768	146	no	no	DET
ftr-430	768	147	attempt	attempt	NOUN
ftr-430	768	148	to	to	PART
ftr-430	768	149	account	account	VERB
ftr-430	768	150	for	for	ADP
ftr-430	768	151	benefits	benefit	NOUN
ftr-430	768	152	received	receive	VERB
ftr-430	768	153	by	by	ADP
ftr-430	768	154	taxpayers,86	taxpayers,86	PROPN
ftr-430	768	155	is	be	AUX
ftr-430	768	156	now	now	ADV
ftr-430	768	157	the	the	DET
ftr-430	768	158	prevailing	prevail	VERB
ftr-430	768	159	u.s	u.s	PROPN
ftr-430	768	160	.	.	PROPN
ftr-430	768	161	norm	norm	NOUN
ftr-430	768	162	for	for	ADP
ftr-430	768	163	effecting	effect	VERB
ftr-430	768	164	a	a	DET
ftr-430	768	165	fair	fair	ADJ
ftr-430	768	166	allocation	allocation	NOUN
ftr-430	768	167	of	of	ADP
ftr-430	768	168	the	the	DET
ftr-430	768	169	income	income	NOUN
ftr-430	768	170	tax	tax	NOUN
ftr-430	768	171	burden.87	burden.87	NOUN
ftr-430	768	172	b.	b.	VERB
ftr-430	768	173	the	the	DET
ftr-430	768	174	revised	revise	VERB
ftr-430	768	175	benefits	benefit	NOUN
ftr-430	768	176	theory	theory	NOUN
ftr-430	768	177	recently	recently	ADV
ftr-430	768	178	,	,	PUNCT
ftr-430	768	179	however	however	ADV
ftr-430	768	180	,	,	PUNCT
ftr-430	768	181	a	a	DET
ftr-430	768	182	few	few	ADJ
ftr-430	768	183	commentators	commentator	NOUN
ftr-430	768	184	have	have	AUX
ftr-430	768	185	sought	seek	VERB
ftr-430	768	186	to	to	PART
ftr-430	768	187	displace	displace	VERB
ftr-430	768	188	the	the	DET
ftr-430	768	189	ability	ability	NOUN
ftr-430	768	190	-	-	PUNCT
ftr-430	768	191	to	to	ADP
ftr-430	768	192	-	-	PUNCT
ftr-430	768	193	pay	pay	VERB
ftr-430	768	194	norm	norm	NOUN
ftr-430	768	195	with	with	ADP
ftr-430	768	196	a	a	DET
ftr-430	768	197	revised	revise	VERB
ftr-430	768	198	benefits	benefit	NOUN
ftr-430	768	199	theory.88	theory.88	NOUN
ftr-430	768	200	their	their	PRON
ftr-430	768	201	objective	objective	NOUN
ftr-430	768	202	is	be	AUX
ftr-430	768	203	to	to	PART
ftr-430	768	204	create	create	VERB
ftr-430	768	205	a	a	DET
ftr-430	768	206	fairness	fairness	NOUN
ftr-430	768	207	justification	justification	NOUN
ftr-430	768	208	for	for	ADP
ftr-430	768	209	at	at	ADV
ftr-430	768	210	least	least	ADJ
ftr-430	768	211	partia	partia	VERB
ftr-430	768	212	lly	lly	ADV
ftr-430	768	213	exempting	exempt	VERB
ftr-430	768	214	international	international	ADJ
ftr-430	768	215	income	income	NOUN
ftr-430	768	216	.	.	PUNCT
ftr-430	769	1	these	these	DET
ftr-430	769	2	commentators	commentator	NOUN
ftr-430	769	3	begin	begin	VERB
ftr-430	769	4	by	by	ADP
ftr-430	769	5	effectively	effectively	ADV
ftr-430	769	6	dividing	divide	VERB
ftr-430	769	7	income	income	NOUN
ftr-430	769	8	into	into	ADP
ftr-430	769	9	three	three	NUM
ftr-430	769	10	classes	class	NOUN
ftr-430	769	11	:	:	PUNCT
ftr-430	769	12	(	(	PUNCT
ftr-430	769	13	1	1	X
ftr-430	769	14	)	)	PUNCT
ftr-430	769	15	income	income	NOUN
ftr-430	769	16	earned	earn	VERB
ftr-430	769	17	within	within	ADP
ftr-430	769	18	the	the	DET
ftr-430	769	19	taxing	tax	VERB
ftr-430	769	20	country	country	NOUN
ftr-430	769	21	by	by	ADP
ftr-430	769	22	its	its	PRON
ftr-430	769	23	residents	resident	NOUN
ftr-430	769	24	,	,	PUNCT
ftr-430	769	25	(	(	PUNCT
ftr-430	769	26	2	2	X
ftr-430	769	27	)	)	PUNCT
ftr-430	769	28	income	income	NOUN
ftr-430	769	29	earned	earn	VERB
ftr-430	769	30	outside	outside	ADP
ftr-430	769	31	the	the	DET
ftr-430	769	32	taxing	tax	VERB
ftr-430	769	33	country	country	NOUN
ftr-430	769	34	by	by	ADP
ftr-430	769	35	its	its	PRON
ftr-430	769	36	residents	resident	NOUN
ftr-430	769	37	and	and	CCONJ
ftr-430	769	38	(	(	PUNCT
ftr-430	769	39	3	3	X
ftr-430	769	40	)	)	PUNCT
ftr-430	769	41	income	income	NOUN
ftr-430	769	42	earned	earn	VERB
ftr-430	769	43	within	within	ADP
ftr-430	769	44	the	the	DET
ftr-430	769	45	taxing	tax	VERB
ftr-430	769	46	country	country	NOUN
ftr-430	769	47	by	by	ADP
ftr-430	769	48	nonresidents.89	nonresidents.89	ADJ
ftr-430	769	49	class	class	NOUN
ftr-430	769	50	(	(	PUNCT
ftr-430	769	51	1	1	NUM
ftr-430	769	52	)	)	PUNCT
ftr-430	769	53	is	be	AUX
ftr-430	769	54	pure	pure	ADJ
ftr-430	769	55	single	single	ADJ
ftr-430	769	56	-	-	PUNCT
ftr-430	769	57	nation	nation	NOUN
ftr-430	769	58	income	income	NOUN
ftr-430	769	59	and	and	CCONJ
ftr-430	769	60	2001	2001	NUM
ftr-430	769	61	]	]	PUNCT
ftr-430	769	62	fairness	fairness	NOUN
ftr-430	769	63	in	in	ADP
ftr-430	769	64	international	international	ADJ
ftr-430	769	65	taxation	taxation	NOUN
ftr-430	769	66	335	335	NUM
ftr-430	769	67	90	90	NUM
ftr-430	769	68	.	.	PUNCT
ftr-430	770	1	see	see	VERB
ftr-430	770	2	harris	harris	PROPN
ftr-430	770	3	,	,	PUNCT
ftr-430	770	4	supra	supra	PROPN
ftr-430	770	5	note	note	PROPN
ftr-430	770	6	3	3	NUM
ftr-430	770	7	,	,	PUNCT
ftr-430	770	8	at	at	ADP
ftr-430	770	9	446	446	NUM
ftr-430	770	10	-	-	SYM
ftr-430	770	11	50	50	NUM
ftr-430	770	12	,	,	PUNCT
ftr-430	770	13	458	458	NUM
ftr-430	770	14	-	-	SYM
ftr-430	770	15	62	62	NUM
ftr-430	770	16	,	,	PUNCT
ftr-430	770	17	468	468	NUM
ftr-430	770	18	-	-	SYM
ftr-430	770	19	70	70	NUM
ftr-430	770	20	,	,	PUNCT
ftr-430	770	21	478	478	NUM
ftr-430	770	22	-	-	SYM
ftr-430	770	23	89	89	NUM
ftr-430	770	24	;	;	PUNCT
ftr-430	770	25	roin	roin	NOUN
ftr-430	770	26	,	,	PUNCT
ftr-430	770	27	supra	supra	PROPN
ftr-430	770	28	note	note	NOUN
ftr-430	770	29	10	10	NUM
ftr-430	770	30	,	,	PUNCT
ftr-430	770	31	at	at	ADP
ftr-430	770	32	555	555	NUM
ftr-430	770	33	,	,	PUNCT
ftr-430	770	34	588	588	NUM
ftr-430	770	35	-	-	SYM
ftr-430	770	36	89	89	NUM
ftr-430	770	37	,	,	PUNCT
ftr-430	770	38	591	591	NUM
ftr-430	770	39	-	-	SYM
ftr-430	770	40	93	93	NUM
ftr-430	770	41	;	;	PUNCT
ftr-430	770	42	vanderwolk	vanderwolk	PROPN
ftr-430	770	43	,	,	PUNCT
ftr-430	770	44	supra	supra	PROPN
ftr-430	770	45	note	note	PROPN
ftr-430	770	46	88	88	NUM
ftr-430	770	47	,	,	PUNCT
ftr-430	770	48	at	at	ADP
ftr-430	770	49	1470	1470	NUM
ftr-430	770	50	;	;	PUNCT
ftr-430	770	51	vogel	vogel	NOUN
ftr-430	770	52	,	,	PUNCT
ftr-430	770	53	supra	supra	PROPN
ftr-430	770	54	note	note	NOUN
ftr-430	770	55	9	9	NUM
ftr-430	770	56	,	,	PUNCT
ftr-430	770	57	at	at	ADP
ftr-430	770	58	155	155	NUM
ftr-430	770	59	-	-	SYM
ftr-430	770	60	66	66	NUM
ftr-430	770	61	;	;	PUNCT
ftr-430	770	62	see	see	VERB
ftr-430	770	63	also	also	ADV
ftr-430	770	64	warren	warren	PROPN
ftr-430	770	65	,	,	PUNCT
ftr-430	770	66	supra	supra	PROPN
ftr-430	770	67	note	note	PROPN
ftr-430	770	68	14	14	NUM
ftr-430	770	69	,	,	PUNCT
ftr-430	770	70	at	at	ADP
ftr-430	770	71	134	134	NUM
ftr-430	770	72	(	(	PUNCT
ftr-430	770	73	discussing	discuss	VERB
ftr-430	770	74	several	several	ADJ
ftr-430	770	75	possible	possible	ADJ
ftr-430	770	76	methods	method	NOUN
ftr-430	770	77	for	for	ADP
ftr-430	770	78	allocating	allocate	VERB
ftr-430	770	79	the	the	DET
ftr-430	770	80	tax	tax	NOUN
ftr-430	770	81	base	base	NOUN
ftr-430	770	82	)	)	PUNCT
ftr-430	770	83	.	.	PUNCT
ftr-430	771	1	91	91	NUM
ftr-430	771	2	.	.	PUNCT
ftr-430	772	1	see	see	PROPN
ftr-430	772	2	harris	harris	PROPN
ftr-430	772	3	,	,	PUNCT
ftr-430	772	4	supra	supra	PROPN
ftr-430	772	5	note	note	PROPN
ftr-430	772	6	3	3	NUM
ftr-430	772	7	,	,	PUNCT
ftr-430	772	8	at	at	ADP
ftr-430	772	9	449	449	NUM
ftr-430	772	10	,	,	PUNCT
ftr-430	772	11	458	458	NUM
ftr-430	772	12	-	-	SYM
ftr-430	772	13	59	59	NUM
ftr-430	772	14	,	,	PUNCT
ftr-430	772	15	462	462	NUM
ftr-430	772	16	,	,	PUNCT
ftr-430	772	17	468	468	NUM
ftr-430	772	18	-	-	SYM
ftr-430	772	19	70	70	NUM
ftr-430	772	20	,	,	PUNCT
ftr-430	772	21	486	486	NUM
ftr-430	772	22	;	;	PUNCT
ftr-430	772	23	roin	roin	NOUN
ftr-430	772	24	,	,	PUNCT
ftr-430	772	25	supra	supra	PROPN
ftr-430	772	26	note	note	NOUN
ftr-430	772	27	10	10	NUM
ftr-430	772	28	,	,	PUNCT
ftr-430	772	29	at	at	ADP
ftr-430	772	30	588	588	NUM
ftr-430	772	31	-	-	SYM
ftr-430	772	32	89	89	NUM
ftr-430	772	33	,	,	PUNCT
ftr-430	772	34	591	591	NUM
ftr-430	772	35	-	-	SYM
ftr-430	772	36	93	93	NUM
ftr-430	772	37	;	;	PUNCT
ftr-430	772	38	vanderwolk	vanderwolk	PROPN
ftr-430	772	39	,	,	PUNCT
ftr-430	772	40	supra	supra	PROPN
ftr-430	772	41	note	note	PROPN
ftr-430	772	42	88	88	NUM
ftr-430	772	43	,	,	PUNCT
ftr-430	772	44	at	at	ADP
ftr-430	772	45	1470	1470	NUM
ftr-430	772	46	;	;	PUNCT
ftr-430	772	47	vogel	vogel	NOUN
ftr-430	772	48	,	,	PUNCT
ftr-430	772	49	supra	supra	PROPN
ftr-430	772	50	note	note	NOUN
ftr-430	772	51	9	9	NUM
ftr-430	772	52	,	,	PUNCT
ftr-430	772	53	at	at	ADP
ftr-430	772	54	156	156	NUM
ftr-430	772	55	.	.	PUNCT
ftr-430	773	1	92	92	NUM
ftr-430	773	2	.	.	PUNCT
ftr-430	774	1	see	see	PROPN
ftr-430	774	2	harris	harris	PROPN
ftr-430	774	3	,	,	PUNCT
ftr-430	774	4	supra	supra	PROPN
ftr-430	774	5	note	note	PROPN
ftr-430	774	6	3	3	NUM
ftr-430	774	7	,	,	PUNCT
ftr-430	774	8	at	at	ADP
ftr-430	774	9	446	446	NUM
ftr-430	774	10	-	-	SYM
ftr-430	774	11	47	47	NUM
ftr-430	774	12	,	,	PUNCT
ftr-430	774	13	477	477	NUM
ftr-430	774	14	,	,	PUNCT
ftr-430	774	15	489	489	NUM
ftr-430	774	16	;	;	PUNCT
ftr-430	774	17	vogel	vogel	NOUN
ftr-430	774	18	,	,	PUNCT
ftr-430	774	19	supra	supra	PROPN
ftr-430	774	20	note	note	NOUN
ftr-430	774	21	9	9	NUM
ftr-430	774	22	,	,	PUNCT
ftr-430	774	23	at	at	ADP
ftr-430	774	24	155	155	NUM
ftr-430	774	25	-	-	SYM
ftr-430	774	26	56	56	NUM
ftr-430	774	27	.	.	PUNCT
ftr-430	775	1	classes	class	NOUN
ftr-430	775	2	(	(	PUNCT
ftr-430	775	3	2	2	NUM
ftr-430	775	4	)	)	PUNCT
ftr-430	775	5	and	and	CCONJ
ftr-430	775	6	(	(	PUNCT
ftr-430	775	7	3	3	X
ftr-430	775	8	)	)	PUNCT
ftr-430	775	9	embrace	embrace	VERB
ftr-430	775	10	all	all	DET
ftr-430	775	11	the	the	DET
ftr-430	775	12	categories	category	NOUN
ftr-430	775	13	of	of	ADP
ftr-430	775	14	international	international	ADJ
ftr-430	775	15	income	income	NOUN
ftr-430	775	16	because	because	SCONJ
ftr-430	775	17	they	they	PRON
ftr-430	775	18	cover	cover	VERB
ftr-430	775	19	all	all	DET
ftr-430	775	20	situations	situation	NOUN
ftr-430	775	21	in	in	ADP
ftr-430	775	22	which	which	PRON
ftr-430	775	23	residents	resident	NOUN
ftr-430	775	24	of	of	ADP
ftr-430	775	25	one	one	NUM
ftr-430	775	26	country	country	NOUN
ftr-430	775	27	earn	earn	VERB
ftr-430	775	28	income	income	NOUN
ftr-430	775	29	in	in	ADP
ftr-430	775	30	another	another	PRON
ftr-430	775	31	.	.	PUNCT
ftr-430	776	1	moreover	moreover	ADV
ftr-430	776	2	,	,	PUNCT
ftr-430	776	3	both	both	DET
ftr-430	776	4	classes	class	NOUN
ftr-430	776	5	(	(	PUNCT
ftr-430	776	6	2	2	NUM
ftr-430	776	7	)	)	PUNCT
ftr-430	776	8	and	and	CCONJ
ftr-430	776	9	(	(	PUNCT
ftr-430	776	10	3	3	X
ftr-430	776	11	)	)	PUNCT
ftr-430	776	12	always	always	ADV
ftr-430	776	13	involve	involve	VERB
ftr-430	776	14	a	a	DET
ftr-430	776	15	pair	pair	NOUN
ftr-430	776	16	of	of	ADP
ftr-430	776	17	countries	country	NOUN
ftr-430	776	18	with	with	ADP
ftr-430	776	19	potentially	potentially	ADV
ftr-430	776	20	competing	compete	VERB
ftr-430	776	21	tax	tax	NOUN
ftr-430	776	22	claims	claim	NOUN
ftr-430	776	23	–	–	PUNCT
ftr-430	776	24	the	the	DET
ftr-430	776	25	country	country	NOUN
ftr-430	776	26	in	in	ADP
ftr-430	776	27	which	which	PRON
ftr-430	776	28	the	the	DET
ftr-430	776	29	income	income	NOUN
ftr-430	776	30	earner	earner	NOUN
ftr-430	776	31	resides	reside	VERB
ftr-430	776	32	(	(	PUNCT
ftr-430	776	33	residence	residence	NOUN
ftr-430	776	34	country	country	NOUN
ftr-430	776	35	)	)	PUNCT
ftr-430	776	36	and	and	CCONJ
ftr-430	776	37	the	the	DET
ftr-430	776	38	country	country	NOUN
ftr-430	776	39	where	where	SCONJ
ftr-430	776	40	the	the	DET
ftr-430	776	41	income	income	NOUN
ftr-430	776	42	is	be	AUX
ftr-430	776	43	earned	earn	VERB
ftr-430	776	44	(	(	PUNCT
ftr-430	776	45	source	source	NOUN
ftr-430	776	46	country	country	NOUN
ftr-430	776	47	)	)	PUNCT
ftr-430	776	48	.	.	PUNCT
ftr-430	777	1	the	the	DET
ftr-430	777	2	advocates	advocate	NOUN
ftr-430	777	3	of	of	ADP
ftr-430	777	4	the	the	DET
ftr-430	777	5	revised	revise	VERB
ftr-430	777	6	benefits	benefit	NOUN
ftr-430	777	7	theory	theory	NOUN
ftr-430	777	8	assert	assert	VERB
ftr-430	777	9	that	that	SCONJ
ftr-430	777	10	the	the	DET
ftr-430	777	11	fair	fair	ADJ
ftr-430	777	12	way	way	NOUN
ftr-430	777	13	to	to	PART
ftr-430	777	14	tax	tax	VERB
ftr-430	777	15	these	these	DET
ftr-430	777	16	three	three	NUM
ftr-430	777	17	income	income	NOUN
ftr-430	777	18	groups	group	NOUN
ftr-430	777	19	is	be	AUX
ftr-430	777	20	to	to	PART
ftr-430	777	21	apply	apply	VERB
ftr-430	777	22	separately	separately	ADV
ftr-430	777	23	to	to	ADP
ftr-430	777	24	each	each	DET
ftr-430	777	25	class	class	NOUN
ftr-430	777	26	a	a	DET
ftr-430	777	27	rate	rate	NOUN
ftr-430	777	28	,	,	PUNCT
ftr-430	777	29	or	or	CCONJ
ftr-430	777	30	set	set	NOUN
ftr-430	777	31	of	of	ADP
ftr-430	777	32	rates	rate	NOUN
ftr-430	777	33	,	,	PUNCT
ftr-430	777	34	calculated	calculate	VERB
ftr-430	777	35	to	to	PART
ftr-430	777	36	produce	produce	VERB
ftr-430	777	37	an	an	DET
ftr-430	777	38	aggregate	aggregate	ADJ
ftr-430	777	39	tax	tax	NOUN
ftr-430	777	40	yield	yield	NOUN
ftr-430	777	41	from	from	ADP
ftr-430	777	42	each	each	DET
ftr-430	777	43	class	class	NOUN
ftr-430	777	44	that	that	PRON
ftr-430	777	45	compensates	compensate	VERB
ftr-430	777	46	each	each	DET
ftr-430	777	47	government	government	NOUN
ftr-430	777	48	for	for	ADP
ftr-430	777	49	the	the	DET
ftr-430	777	50	cost	cost	NOUN
ftr-430	777	51	of	of	ADP
ftr-430	777	52	benefits	benefit	NOUN
ftr-430	777	53	provided	provide	VERB
ftr-430	777	54	to	to	PART
ftr-430	777	55	assist	assist	VERB
ftr-430	777	56	in	in	ADP
ftr-430	777	57	the	the	DET
ftr-430	777	58	earning	earning	NOUN
ftr-430	777	59	and	and	CCONJ
ftr-430	777	60	enjoyment	enjoyment	NOUN
ftr-430	777	61	of	of	ADP
ftr-430	777	62	the	the	DET
ftr-430	777	63	total	total	ADJ
ftr-430	777	64	income	income	NOUN
ftr-430	777	65	in	in	ADP
ftr-430	777	66	each	each	DET
ftr-430	777	67	class.90	class.90	NOUN
ftr-430	777	68	moreover	moreover	ADV
ftr-430	777	69	,	,	PUNCT
ftr-430	777	70	residence	residence	NOUN
ftr-430	777	71	and	and	CCONJ
ftr-430	777	72	source	source	NOUN
ftr-430	777	73	country	country	NOUN
ftr-430	777	74	governments	government	NOUN
ftr-430	777	75	should	should	AUX
ftr-430	777	76	set	set	VERB
ftr-430	777	77	the	the	DET
ftr-430	777	78	rates	rate	NOUN
ftr-430	777	79	on	on	ADP
ftr-430	777	80	classes	class	NOUN
ftr-430	777	81	(	(	PUNCT
ftr-430	777	82	2	2	NUM
ftr-430	777	83	)	)	PUNCT
ftr-430	777	84	and	and	CCONJ
ftr-430	777	85	(	(	PUNCT
ftr-430	777	86	3	3	X
ftr-430	777	87	)	)	PUNCT
ftr-430	777	88	at	at	ADP
ftr-430	777	89	levels	level	NOUN
ftr-430	777	90	lower	low	ADJ
ftr-430	777	91	than	than	ADP
ftr-430	777	92	the	the	DET
ftr-430	777	93	“	"	PUNCT
ftr-430	777	94	normal	normal	ADJ
ftr-430	777	95	”	"	PUNCT
ftr-430	777	96	rates	rate	NOUN
ftr-430	777	97	applicable	applicable	ADJ
ftr-430	777	98	to	to	ADP
ftr-430	777	99	class	class	NOUN
ftr-430	777	100	(	(	PUNCT
ftr-430	777	101	1	1	NUM
ftr-430	777	102	)	)	PUNCT
ftr-430	777	103	(	(	PUNCT
ftr-430	777	104	single	single	ADJ
ftr-430	777	105	-	-	PUNCT
ftr-430	777	106	nation	nation	NOUN
ftr-430	777	107	income	income	NOUN
ftr-430	777	108	)	)	PUNCT
ftr-430	777	109	because	because	SCONJ
ftr-430	777	110	governments	government	NOUN
ftr-430	777	111	provide	provide	VERB
ftr-430	777	112	more	more	ADJ
ftr-430	777	113	services	service	NOUN
ftr-430	777	114	for	for	ADP
ftr-430	777	115	the	the	DET
ftr-430	777	116	earning	earning	NOUN
ftr-430	777	117	and	and	CCONJ
ftr-430	777	118	enjoyment	enjoyment	NOUN
ftr-430	777	119	of	of	ADP
ftr-430	777	120	class	class	NOUN
ftr-430	777	121	(	(	PUNCT
ftr-430	777	122	1	1	NUM
ftr-430	777	123	)	)	PUNCT
ftr-430	777	124	income	income	NOUN
ftr-430	777	125	than	than	SCONJ
ftr-430	777	126	they	they	PRON
ftr-430	777	127	provide	provide	VERB
ftr-430	777	128	for	for	ADP
ftr-430	777	129	the	the	DET
ftr-430	777	130	earning	earning	NOUN
ftr-430	777	131	and	and	CCONJ
ftr-430	777	132	enjoyment	enjoyment	NOUN
ftr-430	777	133	of	of	ADP
ftr-430	777	134	income	income	NOUN
ftr-430	777	135	classes	class	NOUN
ftr-430	777	136	(	(	PUNCT
ftr-430	777	137	2	2	NUM
ftr-430	777	138	)	)	PUNCT
ftr-430	777	139	and	and	CCONJ
ftr-430	777	140	(	(	PUNCT
ftr-430	777	141	3).91	3).91	NUM
ftr-430	777	142	this	this	DET
ftr-430	777	143	approach	approach	NOUN
ftr-430	777	144	to	to	ADP
ftr-430	777	145	levying	levy	VERB
ftr-430	777	146	taxes	taxis	NOUN
ftr-430	777	147	in	in	ADP
ftr-430	777	148	relationship	relationship	NOUN
ftr-430	777	149	to	to	ADP
ftr-430	777	150	benefits	benefit	NOUN
ftr-430	777	151	received	receive	VERB
ftr-430	777	152	by	by	ADP
ftr-430	777	153	taxpayers	taxpayer	NOUN
ftr-430	777	154	is	be	AUX
ftr-430	777	155	supposed	suppose	VERB
ftr-430	777	156	to	to	PART
ftr-430	777	157	avoid	avoid	VERB
ftr-430	777	158	the	the	DET
ftr-430	777	159	infirmity	infirmity	NOUN
ftr-430	777	160	of	of	ADP
ftr-430	777	161	the	the	DET
ftr-430	777	162	original	original	ADJ
ftr-430	777	163	benefits	benefit	NOUN
ftr-430	777	164	theory	theory	NOUN
ftr-430	777	165	because	because	SCONJ
ftr-430	777	166	the	the	DET
ftr-430	777	167	new	new	ADJ
ftr-430	777	168	version	version	NOUN
ftr-430	777	169	directs	direct	VERB
ftr-430	777	170	the	the	DET
ftr-430	777	171	allocation	allocation	NOUN
ftr-430	777	172	of	of	ADP
ftr-430	777	173	total	total	ADJ
ftr-430	777	174	benefits	benefit	NOUN
ftr-430	777	175	to	to	ADP
ftr-430	777	176	only	only	ADV
ftr-430	777	177	three	three	NUM
ftr-430	777	178	classes	class	NOUN
ftr-430	777	179	of	of	ADP
ftr-430	777	180	aggregate	aggregate	ADJ
ftr-430	777	181	income	income	NOUN
ftr-430	777	182	and	and	CCONJ
ftr-430	777	183	does	do	AUX
ftr-430	777	184	not	not	PART
ftr-430	777	185	require	require	VERB
ftr-430	777	186	that	that	SCONJ
ftr-430	777	187	particular	particular	ADJ
ftr-430	777	188	benefits	benefit	NOUN
ftr-430	777	189	be	be	AUX
ftr-430	777	190	traced	trace	VERB
ftr-430	777	191	to	to	ADP
ftr-430	777	192	numerous	numerous	ADJ
ftr-430	777	193	specific	specific	ADJ
ftr-430	777	194	taxpayers.92	taxpayers.92	NOUN
ftr-430	777	195	c.	c.	NOUN
ftr-430	777	196	the	the	DET
ftr-430	777	197	revised	revise	VERB
ftr-430	777	198	benefits	benefit	NOUN
ftr-430	777	199	theory	theory	NOUN
ftr-430	777	200	as	as	ADP
ftr-430	777	201	a	a	DET
ftr-430	777	202	partial	partial	ADJ
ftr-430	777	203	exemption	exemption	NOUN
ftr-430	777	204	system	system	NOUN
ftr-430	777	205	the	the	DET
ftr-430	777	206	consequence	consequence	NOUN
ftr-430	777	207	of	of	ADP
ftr-430	777	208	residence	residence	NOUN
ftr-430	777	209	countr	countr	PROPN
ftr-430	777	210	ies	ies	PROPN
ftr-430	777	211	and	and	CCONJ
ftr-430	777	212	source	source	NOUN
ftr-430	777	213	countries	country	NOUN
ftr-430	777	214	imposing	impose	VERB
ftr-430	777	215	lower	low	ADJ
ftr-430	777	216	than	than	ADP
ftr-430	777	217	normal	normal	ADJ
ftr-430	777	218	tax	tax	NOUN
ftr-430	777	219	rates	rate	NOUN
ftr-430	777	220	on	on	ADP
ftr-430	777	221	international	international	ADJ
ftr-430	777	222	income	income	NOUN
ftr-430	777	223	(	(	PUNCT
ftr-430	777	224	classes	class	NOUN
ftr-430	777	225	(	(	PUNCT
ftr-430	777	226	2	2	NUM
ftr-430	777	227	)	)	PUNCT
ftr-430	777	228	and	and	CCONJ
ftr-430	777	229	(	(	PUNCT
ftr-430	777	230	3	3	NUM
ftr-430	777	231	)	)	PUNCT
ftr-430	777	232	)	)	PUNCT
ftr-430	777	233	,	,	PUNCT
ftr-430	777	234	is	be	AUX
ftr-430	777	235	that	that	SCONJ
ftr-430	777	236	each	each	DET
ftr-430	777	237	group	group	NOUN
ftr-430	777	238	of	of	ADP
ftr-430	777	239	countries	country	NOUN
ftr-430	777	240	effectively	effectively	ADV
ftr-430	777	241	operates	operate	VERB
ftr-430	777	242	a	a	DET
ftr-430	777	243	par	par	ADJ
ftr-430	777	244	tial	tial	ADJ
ftr-430	777	245	exemption	exemption	NOUN
ftr-430	777	246	system	system	NOUN
ftr-430	777	247	.	.	PUNCT
ftr-430	778	1	for	for	ADP
ftr-430	778	2	example	example	NOUN
ftr-430	778	3	,	,	PUNCT
ftr-430	778	4	if	if	SCONJ
ftr-430	778	5	the	the	DET
ftr-430	778	6	united	united	PROPN
ftr-430	778	7	states	states	PROPN
ftr-430	778	8	imposes	impose	VERB
ftr-430	778	9	20	20	NUM
ftr-430	778	10	%	%	NOUN
ftr-430	778	11	of	of	ADP
ftr-430	778	12	normal	normal	ADJ
ftr-430	778	13	class	class	NOUN
ftr-430	778	14	(	(	PUNCT
ftr-430	778	15	1	1	NUM
ftr-430	778	16	)	)	PUNCT
ftr-430	778	17	tax	tax	NOUN
ftr-430	778	18	on	on	ADP
ftr-430	778	19	business	business	NOUN
ftr-430	778	20	income	income	NOUN
ftr-430	778	21	earned	earn	VERB
ftr-430	778	22	by	by	ADP
ftr-430	778	23	its	its	PRON
ftr-430	778	24	residents	resident	NOUN
ftr-430	778	25	in	in	ADP
ftr-430	778	26	mexico	mexico	PROPN
ftr-430	778	27	,	,	PUNCT
ftr-430	778	28	and	and	CCONJ
ftr-430	778	29	mexico	mexico	PROPN
ftr-430	778	30	imposes	impose	VERB
ftr-430	778	31	a	a	DET
ftr-430	778	32	tax	tax	NOUN
ftr-430	778	33	on	on	ADP
ftr-430	778	34	this	this	DET
ftr-430	778	35	income	income	NOUN
ftr-430	778	36	equal	equal	ADJ
ftr-430	778	37	to	to	ADP
ftr-430	778	38	80	80	NUM
ftr-430	778	39	%	%	NOUN
ftr-430	778	40	of	of	ADP
ftr-430	778	41	its	its	PRON
ftr-430	778	42	normal	normal	ADJ
ftr-430	778	43	business	business	NOUN
ftr-430	778	44	income	income	NOUN
ftr-430	778	45	tax	tax	NOUN
ftr-430	778	46	,	,	PUNCT
ftr-430	778	47	the	the	DET
ftr-430	778	48	result	result	NOUN
ftr-430	778	49	is	be	AUX
ftr-430	778	50	mathematically	mathematically	ADV
ftr-430	778	51	indistinguishable	indistinguishable	ADJ
ftr-430	778	52	from	from	ADP
ftr-430	778	53	the	the	DET
ftr-430	778	54	united	united	PROPN
ftr-430	778	55	states	states	PROPN
ftr-430	778	56	charging	charge	VERB
ftr-430	778	57	its	its	PRON
ftr-430	778	58	regular	regular	ADJ
ftr-430	778	59	rate	rate	NOUN
ftr-430	778	60	but	but	CCONJ
ftr-430	778	61	exempting	exempt	VERB
ftr-430	778	62	80	80	NUM
ftr-430	778	63	%	%	NOUN
ftr-430	778	64	of	of	ADP
ftr-430	778	65	its	its	PRON
ftr-430	778	66	residents	resident	NOUN
ftr-430	778	67	’	’	PART
ftr-430	778	68	mexican	mexican	ADJ
ftr-430	778	69	-	-	PUNCT
ftr-430	778	70	source	source	NOUN
ftr-430	778	71	income	income	NOUN
ftr-430	778	72	and	and	CCONJ
ftr-430	778	73	mexico	mexico	NOUN
ftr-430	778	74	charging	charge	VERB
ftr-430	778	75	its	its	PRON
ftr-430	778	76	regular	regular	ADJ
ftr-430	778	77	rate	rate	NOUN
ftr-430	778	78	but	but	CCONJ
ftr-430	778	79	exempting	exempt	VERB
ftr-430	778	80	20	20	NUM
ftr-430	778	81	%	%	NOUN
ftr-430	778	82	of	of	ADP
ftr-430	778	83	the	the	DET
ftr-430	778	84	mexican	mexican	ADJ
ftr-430	778	85	-	-	PUNCT
ftr-430	778	86	source	source	NOUN
ftr-430	778	87	income	income	NOUN
ftr-430	778	88	of	of	ADP
ftr-430	778	89	u.s	u.s	PROPN
ftr-430	778	90	.	.	PROPN
ftr-430	778	91	residents	resident	NOUN
ftr-430	778	92	.	.	PUNCT
ftr-430	779	1	to	to	PART
ftr-430	779	2	illustrate	illustrate	VERB
ftr-430	779	3	this	this	DET
ftr-430	779	4	point	point	NOUN
ftr-430	779	5	,	,	PUNCT
ftr-430	779	6	assume	assume	VERB
ftr-430	779	7	that	that	SCONJ
ftr-430	779	8	under	under	ADP
ftr-430	779	9	the	the	DET
ftr-430	779	10	20%/80	20%/80	NUM
ftr-430	779	11	%	%	NOUN
ftr-430	779	12	system	system	NOUN
ftr-430	779	13	described	describe	VERB
ftr-430	779	14	above	above	ADV
ftr-430	779	15	,	,	PUNCT
ftr-430	779	16	both	both	CCONJ
ftr-430	779	17	the	the	DET
ftr-430	779	18	united	united	PROPN
ftr-430	779	19	states	states	PROPN
ftr-430	779	20	and	and	CCONJ
ftr-430	779	21	mexico	mexico	PROPN
ftr-430	779	22	charge	charge	VERB
ftr-430	779	23	a	a	DET
ftr-430	779	24	35	35	NUM
ftr-430	779	25	%	%	NOUN
ftr-430	779	26	normal	normal	ADJ
ftr-430	779	27	rate	rate	NOUN
ftr-430	779	28	and	and	CCONJ
ftr-430	779	29	that	that	SCONJ
ftr-430	779	30	a	a	DET
ftr-430	779	31	hypothetical	hypothetical	ADJ
ftr-430	779	32	u.s	u.s	PROPN
ftr-430	779	33	.	.	PROPN
ftr-430	779	34	resident	resident	NOUN
ftr-430	779	35	earns	earn	VERB
ftr-430	779	36	$	$	SYM
ftr-430	779	37	100	100	NUM
ftr-430	779	38	of	of	ADP
ftr-430	779	39	income	income	NOUN
ftr-430	779	40	in	in	ADP
ftr-430	779	41	mexico	mexico	PROPN
ftr-430	779	42	.	.	PUNCT
ftr-430	780	1	the	the	DET
ftr-430	780	2	336	336	NUM
ftr-430	780	3	florida	florida	PROPN
ftr-430	780	4	tax	tax	NOUN
ftr-430	780	5	review	review	NOUN
ftr-430	780	6	[	[	X
ftr-430	780	7	vol	vol	NOUN
ftr-430	780	8	.	.	NOUN
ftr-430	780	9	5:4	5:4	NUM
ftr-430	780	10	united	united	PROPN
ftr-430	780	11	states	state	NOUN
ftr-430	780	12	will	will	AUX
ftr-430	780	13	charge	charge	VERB
ftr-430	780	14	a	a	DET
ftr-430	780	15	tax	tax	NOUN
ftr-430	780	16	of	of	ADP
ftr-430	780	17	.20	.20	NUM
ftr-430	780	18	x	x	SYM
ftr-430	780	19	.35	.35	NUM
ftr-430	780	20	x	x	SYM
ftr-430	780	21	$	$	SYM
ftr-430	780	22	100	100	NUM
ftr-430	780	23	=	=	SYM
ftr-430	780	24	$	$	SYM
ftr-430	780	25	7	7	NUM
ftr-430	780	26	,	,	PUNCT
ftr-430	780	27	which	which	PRON
ftr-430	780	28	is	be	AUX
ftr-430	780	29	mathematically	mathematically	ADV
ftr-430	780	30	indistinguishable	indistinguishable	ADJ
ftr-430	780	31	from	from	ADP
ftr-430	780	32	the	the	DET
ftr-430	780	33	united	united	PROPN
ftr-430	780	34	states	states	PROPN
ftr-430	780	35	exempting	exempt	VERB
ftr-430	780	36	$	$	SYM
ftr-430	780	37	80	80	NUM
ftr-430	780	38	of	of	ADP
ftr-430	780	39	the	the	DET
ftr-430	780	40	mexican	mexican	ADJ
ftr-430	780	41	-	-	PUNCT
ftr-430	780	42	source	source	NOUN
ftr-430	780	43	income	income	NOUN
ftr-430	780	44	and	and	CCONJ
ftr-430	780	45	applying	apply	VERB
ftr-430	780	46	the	the	DET
ftr-430	780	47	35	35	NUM
ftr-430	780	48	%	%	NOUN
ftr-430	780	49	normal	normal	ADJ
ftr-430	780	50	tax	tax	NOUN
ftr-430	780	51	to	to	ADP
ftr-430	780	52	the	the	DET
ftr-430	780	53	$	$	SYM
ftr-430	780	54	20	20	NUM
ftr-430	780	55	remainder	remainder	NOUN
ftr-430	780	56	(	(	PUNCT
ftr-430	780	57	.35	.35	NUM
ftr-430	780	58	x	x	SYM
ftr-430	780	59	$	$	SYM
ftr-430	780	60	20	20	NUM
ftr-430	780	61	=	=	SYM
ftr-430	780	62	$	$	SYM
ftr-430	780	63	7	7	NUM
ftr-430	780	64	)	)	PUNCT
ftr-430	780	65	.	.	PUNCT
ftr-430	781	1	conversely	conversely	ADV
ftr-430	781	2	,	,	PUNCT
ftr-430	781	3	mexico	mexico	PROPN
ftr-430	781	4	will	will	AUX
ftr-430	781	5	charge	charge	VERB
ftr-430	781	6	a	a	DET
ftr-430	781	7	tax	tax	NOUN
ftr-430	781	8	of	of	ADP
ftr-430	781	9	.80	.80	NUM
ftr-430	781	10	x	x	SYM
ftr-430	781	11	.35	.35	NUM
ftr-430	781	12	x	x	SYM
ftr-430	781	13	$	$	SYM
ftr-430	781	14	100	100	NUM
ftr-430	781	15	=	=	SYM
ftr-430	781	16	$	$	SYM
ftr-430	781	17	28	28	NUM
ftr-430	781	18	,	,	PUNCT
ftr-430	781	19	which	which	PRON
ftr-430	781	20	is	be	AUX
ftr-430	781	21	mathematically	mathematically	ADV
ftr-430	781	22	indistinguishable	indistinguishable	ADJ
ftr-430	781	23	from	from	ADP
ftr-430	781	24	mexico	mexico	NOUN
ftr-430	781	25	exempting	exempt	VERB
ftr-430	781	26	$	$	SYM
ftr-430	781	27	20	20	NUM
ftr-430	781	28	of	of	ADP
ftr-430	781	29	the	the	DET
ftr-430	781	30	mexicansource	mexicansource	ADJ
ftr-430	781	31	income	income	NOUN
ftr-430	781	32	and	and	CCONJ
ftr-430	781	33	applying	apply	VERB
ftr-430	781	34	the	the	DET
ftr-430	781	35	35	35	NUM
ftr-430	781	36	%	%	NOUN
ftr-430	781	37	normal	normal	ADJ
ftr-430	781	38	tax	tax	NOUN
ftr-430	781	39	to	to	ADP
ftr-430	781	40	the	the	DET
ftr-430	781	41	$	$	SYM
ftr-430	781	42	80	80	NUM
ftr-430	781	43	remainder	remainder	NOUN
ftr-430	781	44	(	(	PUNCT
ftr-430	781	45	.35	.35	NUM
ftr-430	781	46	x	x	SYM
ftr-430	781	47	$	$	SYM
ftr-430	781	48	80	80	NUM
ftr-430	781	49	=	=	SYM
ftr-430	781	50	$	$	SYM
ftr-430	781	51	28	28	NUM
ftr-430	781	52	)	)	PUNCT
ftr-430	781	53	.	.	PUNCT
ftr-430	782	1	the	the	DET
ftr-430	782	2	result	result	NOUN
ftr-430	782	3	for	for	ADP
ftr-430	782	4	the	the	DET
ftr-430	782	5	united	united	PROPN
ftr-430	782	6	states	states	PROPN
ftr-430	782	7	in	in	ADP
ftr-430	782	8	this	this	DET
ftr-430	782	9	hypothetical	hypothetical	ADJ
ftr-430	782	10	case	case	NOUN
ftr-430	782	11	(	(	PUNCT
ftr-430	782	12	collection	collection	NOUN
ftr-430	782	13	of	of	ADP
ftr-430	782	14	a	a	DET
ftr-430	782	15	$	$	SYM
ftr-430	782	16	7	7	NUM
ftr-430	782	17	tax	tax	NOUN
ftr-430	782	18	)	)	PUNCT
ftr-430	782	19	is	be	AUX
ftr-430	782	20	actually	actually	ADV
ftr-430	782	21	better	well	ADJ
ftr-430	782	22	than	than	ADP
ftr-430	782	23	under	under	ADP
ftr-430	782	24	the	the	DET
ftr-430	782	25	current	current	ADJ
ftr-430	782	26	u.s	u.s	PROPN
ftr-430	782	27	.	.	PROPN
ftr-430	782	28	worldwide	worldwide	ADJ
ftr-430	782	29	system	system	NOUN
ftr-430	782	30	,	,	PUNCT
ftr-430	782	31	which	which	PRON
ftr-430	782	32	would	would	AUX
ftr-430	782	33	allow	allow	VERB
ftr-430	782	34	the	the	DET
ftr-430	782	35	united	united	PROPN
ftr-430	782	36	states	states	PROPN
ftr-430	782	37	to	to	PART
ftr-430	782	38	collect	collect	VERB
ftr-430	782	39	no	no	DET
ftr-430	782	40	tax	tax	NOUN
ftr-430	782	41	because	because	SCONJ
ftr-430	782	42	the	the	DET
ftr-430	782	43	$	$	SYM
ftr-430	782	44	35	35	NUM
ftr-430	782	45	tentative	tentative	ADJ
ftr-430	782	46	u.s	u.s	PROPN
ftr-430	782	47	.	.	PROPN
ftr-430	782	48	tax	tax	NOUN
ftr-430	782	49	would	would	AUX
ftr-430	782	50	be	be	AUX
ftr-430	782	51	offset	offset	VERB
ftr-430	782	52	by	by	ADP
ftr-430	782	53	a	a	DET
ftr-430	782	54	$	$	SYM
ftr-430	782	55	35	35	NUM
ftr-430	782	56	credit	credit	NOUN
ftr-430	782	57	for	for	ADP
ftr-430	782	58	the	the	DET
ftr-430	782	59	mexican	mexican	ADJ
ftr-430	782	60	tax	tax	NOUN
ftr-430	782	61	,	,	PUNCT
ftr-430	782	62	assuming	assume	VERB
ftr-430	782	63	that	that	SCONJ
ftr-430	782	64	the	the	DET
ftr-430	782	65	taxpayer	taxpayer	NOUN
ftr-430	782	66	is	be	AUX
ftr-430	782	67	not	not	PART
ftr-430	782	68	in	in	ADP
ftr-430	782	69	an	an	DET
ftr-430	782	70	excess	excess	ADJ
ftr-430	782	71	credit	credit	NOUN
ftr-430	782	72	position	position	NOUN
ftr-430	782	73	.	.	PUNCT
ftr-430	783	1	if	if	SCONJ
ftr-430	783	2	,	,	PUNCT
ftr-430	783	3	however	however	ADV
ftr-430	783	4	,	,	PUNCT
ftr-430	783	5	the	the	DET
ftr-430	783	6	source	source	NOUN
ftr-430	783	7	country	country	NOUN
ftr-430	783	8	rate	rate	NOUN
ftr-430	783	9	were	be	AUX
ftr-430	783	10	significantly	significantly	ADV
ftr-430	783	11	less	less	ADJ
ftr-430	783	12	than	than	ADP
ftr-430	783	13	the	the	DET
ftr-430	783	14	u.s	u.s	PROPN
ftr-430	783	15	.	.	PROPN
ftr-430	783	16	tax	tax	NOUN
ftr-430	783	17	rate	rate	NOUN
ftr-430	783	18	,	,	PUNCT
ftr-430	783	19	this	this	DET
ftr-430	783	20	hypothetical	hypothetical	ADJ
ftr-430	783	21	part	part	NOUN
ftr-430	783	22	ial	ial	ADJ
ftr-430	783	23	exemption	exemption	NOUN
ftr-430	783	24	system	system	NOUN
ftr-430	783	25	would	would	AUX
ftr-430	783	26	cause	cause	VERB
ftr-430	783	27	the	the	DET
ftr-430	783	28	united	united	PROPN
ftr-430	783	29	states	states	PROPN
ftr-430	783	30	to	to	PART
ftr-430	783	31	lose	lose	VERB
ftr-430	783	32	revenue	revenue	NOUN
ftr-430	783	33	in	in	ADP
ftr-430	783	34	comparison	comparison	NOUN
ftr-430	783	35	to	to	ADP
ftr-430	783	36	the	the	DET
ftr-430	783	37	residual	residual	ADJ
ftr-430	783	38	tax	tax	NOUN
ftr-430	783	39	that	that	SCONJ
ftr-430	783	40	it	it	PRON
ftr-430	783	41	would	would	AUX
ftr-430	783	42	collect	collect	VERB
ftr-430	783	43	under	under	ADP
ftr-430	783	44	the	the	DET
ftr-430	783	45	present	present	ADJ
ftr-430	783	46	worldwide	worldwide	ADJ
ftr-430	783	47	system	system	NOUN
ftr-430	783	48	.	.	PUNCT
ftr-430	784	1	a	a	DET
ftr-430	784	2	useful	useful	ADJ
ftr-430	784	3	framework	framework	NOUN
ftr-430	784	4	for	for	ADP
ftr-430	784	5	evaluating	evaluate	VERB
ftr-430	784	6	this	this	DET
ftr-430	784	7	partial	partial	ADJ
ftr-430	784	8	exemption	exemption	NOUN
ftr-430	784	9	system	system	NOUN
ftr-430	784	10	that	that	PRON
ftr-430	784	11	emerges	emerge	VERB
ftr-430	784	12	from	from	ADP
ftr-430	784	13	the	the	DET
ftr-430	784	14	revised	revise	VERB
ftr-430	784	15	benefits	benefit	NOUN
ftr-430	784	16	theory	theory	NOUN
ftr-430	784	17	is	be	AUX
ftr-430	784	18	to	to	PART
ftr-430	784	19	adopt	adopt	VERB
ftr-430	784	20	the	the	DET
ftr-430	784	21	analytical	analytical	ADJ
ftr-430	784	22	approach	approach	NOUN
ftr-430	784	23	applied	apply	VERB
ftr-430	784	24	in	in	ADP
ftr-430	784	25	the	the	DET
ftr-430	784	26	preceding	precede	VERB
ftr-430	784	27	section	section	NOUN
ftr-430	784	28	regarding	regard	VERB
ftr-430	784	29	the	the	DET
ftr-430	784	30	relationship	relationship	NOUN
ftr-430	784	31	between	between	ADP
ftr-430	784	32	ability	ability	NOUN
ftr-430	784	33	-	-	PUNCT
ftr-430	784	34	to	to	ADP
ftr-430	784	35	-	-	PUNCT
ftr-430	784	36	pay	pay	VERB
ftr-430	784	37	and	and	CCONJ
ftr-430	784	38	the	the	DET
ftr-430	784	39	foreign	foreign	ADJ
ftr-430	784	40	tax	tax	NOUN
ftr-430	784	41	credit	credit	NOUN
ftr-430	784	42	.	.	PUNCT
ftr-430	785	1	in	in	ADP
ftr-430	785	2	other	other	ADJ
ftr-430	785	3	words	word	NOUN
ftr-430	785	4	,	,	PUNCT
ftr-430	785	5	this	this	DET
ftr-430	785	6	partia	partia	NOUN
ftr-430	785	7	l	l	NOUN
ftr-430	785	8	exemption	exemption	NOUN
ftr-430	785	9	system	system	NOUN
ftr-430	785	10	can	can	AUX
ftr-430	785	11	be	be	AUX
ftr-430	785	12	effectively	effectively	ADV
ftr-430	785	13	examined	examine	VERB
ftr-430	785	14	first	first	ADV
ftr-430	785	15	by	by	ADP
ftr-430	785	16	scrutinizing	scrutinize	VERB
ftr-430	785	17	it	it	PRON
ftr-430	785	18	in	in	ADP
ftr-430	785	19	terms	term	NOUN
ftr-430	785	20	of	of	ADP
ftr-430	785	21	a	a	DET
ftr-430	785	22	proper	proper	ADJ
ftr-430	785	23	formulation	formulation	NOUN
ftr-430	785	24	of	of	ADP
ftr-430	785	25	the	the	DET
ftr-430	785	26	income	income	NOUN
ftr-430	785	27	tax	tax	NOUN
ftr-430	785	28	base	base	NOUN
ftr-430	785	29	and	and	CCONJ
ftr-430	785	30	second	second	ADJ
ftr-430	785	31	by	by	ADP
ftr-430	785	32	evaluating	evaluate	VERB
ftr-430	785	33	it	it	PRON
ftr-430	785	34	as	as	ADP
ftr-430	785	35	a	a	DET
ftr-430	785	36	mechanism	mechanism	NOUN
ftr-430	785	37	for	for	ADP
ftr-430	785	38	mitigating	mitigate	VERB
ftr-430	785	39	international	international	ADJ
ftr-430	785	40	double	double	ADJ
ftr-430	785	41	taxation	taxation	NOUN
ftr-430	785	42	when	when	SCONJ
ftr-430	785	43	nations	nation	NOUN
ftr-430	785	44	find	find	VERB
ftr-430	785	45	that	that	SCONJ
ftr-430	785	46	their	their	PRON
ftr-430	785	47	tax	tax	NOUN
ftr-430	785	48	bases	basis	NOUN
ftr-430	785	49	overlap	overlap	VERB
ftr-430	785	50	.	.	PUNCT
ftr-430	786	1	d.	d.	PROPN
ftr-430	786	2	fairness	fairness	PROPN
ftr-430	786	3	and	and	CCONJ
ftr-430	786	4	partial	partial	ADJ
ftr-430	786	5	exemption	exemption	NOUN
ftr-430	786	6	as	as	SCONJ
ftr-430	786	7	explained	explain	VERB
ftr-430	786	8	above	above	ADV
ftr-430	786	9	,	,	PUNCT
ftr-430	786	10	the	the	DET
ftr-430	786	11	revised	revise	VERB
ftr-430	786	12	benefits	benefit	NOUN
ftr-430	786	13	theory	theory	NOUN
ftr-430	786	14	effectively	effectively	ADV
ftr-430	786	15	argues	argue	VERB
ftr-430	786	16	for	for	ADP
ftr-430	786	17	partially	partially	ADV
ftr-430	786	18	exempting	exempt	VERB
ftr-430	786	19	international	international	ADJ
ftr-430	786	20	income	income	NOUN
ftr-430	786	21	from	from	ADP
ftr-430	786	22	both	both	CCONJ
ftr-430	786	23	the	the	DET
ftr-430	786	24	source	source	NOUN
ftr-430	786	25	country	country	NOUN
ftr-430	786	26	’s	’s	PART
ftr-430	786	27	and	and	CCONJ
ftr-430	786	28	the	the	DET
ftr-430	786	29	residence	residence	NOUN
ftr-430	786	30	country	country	NOUN
ftr-430	786	31	’s	’s	PART
ftr-430	786	32	tax	tax	NOUN
ftr-430	786	33	base	base	NOUN
ftr-430	786	34	on	on	ADP
ftr-430	786	35	the	the	DET
ftr-430	786	36	premise	premise	NOUN
ftr-430	786	37	that	that	SCONJ
ftr-430	786	38	international	international	ADJ
ftr-430	786	39	income	income	NOUN
ftr-430	786	40	(	(	PUNCT
ftr-430	786	41	classes	class	NOUN
ftr-430	786	42	(	(	PUNCT
ftr-430	786	43	2	2	NUM
ftr-430	786	44	)	)	PUNCT
ftr-430	786	45	and	and	CCONJ
ftr-430	786	46	(	(	PUNCT
ftr-430	786	47	3	3	NUM
ftr-430	786	48	)	)	PUNCT
ftr-430	786	49	)	)	PUNCT
ftr-430	786	50	receives	receive	VERB
ftr-430	786	51	fewer	few	ADJ
ftr-430	786	52	benefits	benefit	NOUN
ftr-430	786	53	from	from	ADP
ftr-430	786	54	either	either	CCONJ
ftr-430	786	55	the	the	DET
ftr-430	786	56	residence	residence	NOUN
ftr-430	786	57	country	country	NOUN
ftr-430	786	58	or	or	CCONJ
ftr-430	786	59	the	the	DET
ftr-430	786	60	source	source	NOUN
ftr-430	786	61	country	country	NOUN
ftr-430	786	62	than	than	SCONJ
ftr-430	786	63	does	do	VERB
ftr-430	786	64	class	class	NOUN
ftr-430	786	65	(	(	PUNCT
ftr-430	786	66	1	1	NUM
ftr-430	786	67	)	)	PUNCT
ftr-430	786	68	income	income	NOUN
ftr-430	786	69	,	,	PUNCT
ftr-430	786	70	which	which	PRON
ftr-430	786	71	merits	merit	VERB
ftr-430	786	72	a	a	DET
ftr-430	786	73	full	full	ADJ
ftr-430	786	74	normal	normal	ADJ
ftr-430	786	75	tax	tax	NOUN
ftr-430	786	76	.	.	PUNCT
ftr-430	787	1	accordingly	accordingly	ADV
ftr-430	787	2	,	,	PUNCT
ftr-430	787	3	the	the	DET
ftr-430	787	4	revised	revise	VERB
ftr-430	787	5	benefits	benefit	NOUN
ftr-430	787	6	theory	theory	NOUN
ftr-430	787	7	requires	require	VERB
ftr-430	787	8	the	the	DET
ftr-430	787	9	extent	extent	NOUN
ftr-430	787	10	of	of	ADP
ftr-430	787	11	the	the	DET
ftr-430	787	12	respective	respective	ADJ
ftr-430	787	13	exemptions	exemption	NOUN
ftr-430	787	14	for	for	ADP
ftr-430	787	15	class	class	NOUN
ftr-430	787	16	(	(	PUNCT
ftr-430	787	17	2	2	NUM
ftr-430	787	18	)	)	PUNCT
ftr-430	787	19	and	and	CCONJ
ftr-430	787	20	class	class	NOUN
ftr-430	787	21	(	(	PUNCT
ftr-430	787	22	3	3	NUM
ftr-430	787	23	)	)	PUNCT
ftr-430	787	24	income	income	NOUN
ftr-430	787	25	to	to	PART
ftr-430	787	26	be	be	AUX
ftr-430	787	27	determined	determine	VERB
ftr-430	787	28	by	by	ADP
ftr-430	787	29	comparing	compare	VERB
ftr-430	787	30	the	the	DET
ftr-430	787	31	costs	cost	NOUN
ftr-430	787	32	of	of	ADP
ftr-430	787	33	services	service	NOUN
ftr-430	787	34	provided	provide	VERB
ftr-430	787	35	by	by	ADP
ftr-430	787	36	each	each	DET
ftr-430	787	37	taxing	tax	VERB
ftr-430	787	38	country	country	NOUN
ftr-430	787	39	for	for	ADP
ftr-430	787	40	the	the	DET
ftr-430	787	41	earning	earning	NOUN
ftr-430	787	42	and	and	CCONJ
ftr-430	787	43	enjoyment	enjoyment	NOUN
ftr-430	787	44	of	of	ADP
ftr-430	787	45	that	that	DET
ftr-430	787	46	income	income	NOUN
ftr-430	787	47	with	with	ADP
ftr-430	787	48	the	the	DET
ftr-430	787	49	services	service	NOUN
ftr-430	787	50	provided	provide	VERB
ftr-430	787	51	by	by	ADP
ftr-430	787	52	that	that	DET
ftr-430	787	53	country	country	NOUN
ftr-430	787	54	for	for	ADP
ftr-430	787	55	the	the	DET
ftr-430	787	56	earning	earning	NOUN
ftr-430	787	57	and	and	CCONJ
ftr-430	787	58	enjoyment	enjoyment	NOUN
ftr-430	787	59	of	of	ADP
ftr-430	787	60	class	class	NOUN
ftr-430	787	61	(	(	PUNCT
ftr-430	787	62	1	1	NUM
ftr-430	787	63	)	)	PUNCT
ftr-430	787	64	income	income	NOUN
ftr-430	787	65	.	.	PUNCT
ftr-430	788	1	the	the	DET
ftr-430	788	2	problem	problem	NOUN
ftr-430	788	3	with	with	ADP
ftr-430	788	4	this	this	DET
ftr-430	788	5	approach	approach	NOUN
ftr-430	788	6	,	,	PUNCT
ftr-430	788	7	however	however	ADV
ftr-430	788	8	,	,	PUNCT
ftr-430	788	9	is	be	AUX
ftr-430	788	10	that	that	SCONJ
ftr-430	788	11	the	the	DET
ftr-430	788	12	approximate	approximate	ADJ
ftr-430	788	13	cost	cost	NOUN
ftr-430	788	14	of	of	ADP
ftr-430	788	15	government	government	NOUN
ftr-430	788	16	benefits	benefit	NOUN
ftr-430	788	17	allocable	allocable	ADJ
ftr-430	788	18	to	to	ADP
ftr-430	788	19	each	each	PRON
ftr-430	788	20	of	of	ADP
ftr-430	788	21	these	these	DET
ftr-430	788	22	three	three	NUM
ftr-430	788	23	classes	class	NOUN
ftr-430	788	24	of	of	ADP
ftr-430	788	25	income	income	NOUN
ftr-430	788	26	is	be	AUX
ftr-430	788	27	no	no	PRON
ftr-430	788	28	more	more	ADV
ftr-430	788	29	measurable	measurable	ADJ
ftr-430	788	30	than	than	ADP
ftr-430	788	31	the	the	DET
ftr-430	788	32	cost	cost	NOUN
ftr-430	788	33	of	of	ADP
ftr-430	788	34	government	government	NOUN
ftr-430	788	35	benefits	benefit	NOUN
ftr-430	788	36	allocable	allocable	ADJ
ftr-430	788	37	to	to	ADP
ftr-430	788	38	each	each	PRON
ftr-430	788	39	of	of	ADP
ftr-430	788	40	a	a	DET
ftr-430	788	41	multitude	multitude	NOUN
ftr-430	788	42	of	of	ADP
ftr-430	788	43	individuals	individual	NOUN
ftr-430	788	44	under	under	ADP
ftr-430	788	45	the	the	DET
ftr-430	788	46	original	original	ADJ
ftr-430	788	47	benefits	benefit	NOUN
ftr-430	788	48	theory	theory	NOUN
ftr-430	788	49	.	.	PUNCT
ftr-430	789	1	this	this	DET
ftr-430	789	2	point	point	NOUN
ftr-430	789	3	is	be	AUX
ftr-430	789	4	illustrated	illustrate	VERB
ftr-430	789	5	by	by	ADP
ftr-430	789	6	the	the	DET
ftr-430	789	7	disarray	disarray	NOUN
ftr-430	789	8	among	among	ADP
ftr-430	789	9	the	the	DET
ftr-430	789	10	advocates	advocate	NOUN
ftr-430	789	11	of	of	ADP
ftr-430	789	12	the	the	DET
ftr-430	789	13	revised	revise	VERB
ftr-430	789	14	benefits	benefit	NOUN
ftr-430	789	15	theory	theory	NOUN
ftr-430	789	16	.	.	PUNCT
ftr-430	790	1	one	one	NUM
ftr-430	790	2	of	of	ADP
ftr-430	790	3	them	they	PRON
ftr-430	790	4	effectively	effectively	ADV
ftr-430	790	5	argues	argue	VERB
ftr-430	790	6	for	for	ADP
ftr-430	790	7	the	the	DET
ftr-430	790	8	residence	residence	NOUN
ftr-430	790	9	and	and	CCONJ
ftr-430	790	10	source	source	NOUN
ftr-430	790	11	countries	country	NOUN
ftr-430	790	12	to	to	ADP
ftr-430	790	13	each	each	DET
ftr-430	790	14	2001	2001	NUM
ftr-430	790	15	]	]	PUNCT
ftr-430	790	16	fairness	fairness	NOUN
ftr-430	790	17	in	in	ADP
ftr-430	790	18	international	international	ADJ
ftr-430	790	19	taxation	taxation	NOUN
ftr-430	790	20	337	337	NUM
ftr-430	790	21	93	93	NUM
ftr-430	790	22	.	.	PUNCT
ftr-430	791	1	see	see	VERB
ftr-430	791	2	vanderwolk	vanderwolk	PROPN
ftr-430	791	3	,	,	PUNCT
ftr-430	791	4	supra	supra	PROPN
ftr-430	791	5	note	note	PROPN
ftr-430	791	6	88	88	NUM
ftr-430	791	7	,	,	PUNCT
ftr-430	791	8	at	at	ADP
ftr-430	791	9	1470	1470	NUM
ftr-430	791	10	.	.	PUNCT
ftr-430	792	1	94	94	NUM
ftr-430	792	2	.	.	PUNCT
ftr-430	793	1	see	see	VERB
ftr-430	793	2	vogel	vogel	PROPN
ftr-430	793	3	,	,	PUNCT
ftr-430	793	4	supra	supra	PROPN
ftr-430	793	5	note	note	NOUN
ftr-430	793	6	9	9	NUM
ftr-430	793	7	,	,	PUNCT
ftr-430	793	8	at	at	ADP
ftr-430	793	9	156	156	NUM
ftr-430	793	10	.	.	PUNCT
ftr-430	793	11	95	95	NUM
ftr-430	793	12	.	.	PUNCT
ftr-430	794	1	see	see	PROPN
ftr-430	794	2	harris	harris	PROPN
ftr-430	794	3	,	,	PUNCT
ftr-430	794	4	supra	supra	PROPN
ftr-430	794	5	note	note	PROPN
ftr-430	794	6	3	3	NUM
ftr-430	794	7	,	,	PUNCT
ftr-430	794	8	at	at	ADP
ftr-430	794	9	479	479	NUM
ftr-430	794	10	,	,	PUNCT
ftr-430	794	11	489	489	NUM
ftr-430	794	12	;	;	PUNCT
ftr-430	794	13	roin	roin	NOUN
ftr-430	794	14	,	,	PUNCT
ftr-430	794	15	supra	supra	PROPN
ftr-430	794	16	note	note	NOUN
ftr-430	794	17	10	10	NUM
ftr-430	794	18	,	,	PUNCT
ftr-430	794	19	at	at	ADP
ftr-430	794	20	588	588	NUM
ftr-430	794	21	-	-	SYM
ftr-430	794	22	94	94	NUM
ftr-430	794	23	.	.	PUNCT
ftr-430	795	1	96	96	NUM
ftr-430	795	2	.	.	PUNCT
ftr-430	796	1	see	see	VERB
ftr-430	796	2	vogel	vogel	PROPN
ftr-430	796	3	,	,	PUNCT
ftr-430	796	4	supra	supra	PROPN
ftr-430	796	5	note	note	NOUN
ftr-430	796	6	9	9	NUM
ftr-430	796	7	,	,	PUNCT
ftr-430	796	8	at	at	ADP
ftr-430	796	9	155	155	NUM
ftr-430	796	10	-	-	SYM
ftr-430	796	11	56	56	NUM
ftr-430	796	12	,	,	PUNCT
ftr-430	796	13	159	159	NUM
ftr-430	796	14	-	-	SYM
ftr-430	796	15	61	61	NUM
ftr-430	796	16	,	,	PUNCT
ftr-430	796	17	165	165	NUM
ftr-430	796	18	-	-	SYM
ftr-430	796	19	66	66	NUM
ftr-430	796	20	.	.	PUNCT
ftr-430	797	1	97	97	NUM
ftr-430	797	2	.	.	PUNCT
ftr-430	798	1	see	see	VERB
ftr-430	798	2	supra	supra	ADJ
ftr-430	798	3	text	text	NOUN
ftr-430	798	4	accompanying	accompany	VERB
ftr-430	798	5	note	note	NOUN
ftr-430	798	6	13	13	NUM
ftr-430	798	7	.	.	NOUN
ftr-430	798	8	98	98	NUM
ftr-430	798	9	.	.	PUNCT
ftr-430	799	1	see	see	PROPN
ftr-430	799	2	harris	harris	PROPN
ftr-430	799	3	,	,	PUNCT
ftr-430	799	4	supra	supra	PROPN
ftr-430	799	5	note	note	PROPN
ftr-430	799	6	3	3	NUM
ftr-430	799	7	,	,	PUNCT
ftr-430	799	8	at	at	ADP
ftr-430	799	9	11	11	NUM
ftr-430	799	10	,	,	PUNCT
ftr-430	799	11	446	446	NUM
ftr-430	799	12	-	-	SYM
ftr-430	799	13	49	49	NUM
ftr-430	799	14	,	,	PUNCT
ftr-430	799	15	488	488	NUM
ftr-430	799	16	-	-	SYM
ftr-430	799	17	89	89	NUM
ftr-430	799	18	;	;	PUNCT
ftr-430	799	19	vanderwolk	vanderwolk	PROPN
ftr-430	799	20	,	,	PUNCT
ftr-430	799	21	supra	supra	PROPN
ftr-430	799	22	note	note	PROPN
ftr-430	799	23	88	88	NUM
ftr-430	799	24	,	,	PUNCT
ftr-430	799	25	at	at	ADP
ftr-430	799	26	1470	1470	NUM
ftr-430	799	27	.	.	PUNCT
ftr-430	800	1	(	(	PUNCT
ftr-430	800	2	professor	professor	NOUN
ftr-430	800	3	roin	roin	NOUN
ftr-430	800	4	seems	seem	VERB
ftr-430	800	5	to	to	PART
ftr-430	800	6	regard	regard	VERB
ftr-430	800	7	the	the	DET
ftr-430	800	8	cost	cost	NOUN
ftr-430	800	9	of	of	ADP
ftr-430	800	10	welfare	welfare	NOUN
ftr-430	800	11	assistance	assistance	NOUN
ftr-430	800	12	as	as	ADP
ftr-430	800	13	part	part	NOUN
ftr-430	800	14	of	of	ADP
ftr-430	800	15	the	the	DET
ftr-430	800	16	benefit	benefit	NOUN
ftr-430	800	17	charge	charge	NOUN
ftr-430	800	18	that	that	PRON
ftr-430	800	19	should	should	AUX
ftr-430	800	20	be	be	AUX
ftr-430	800	21	apportioned	apportion	VERB
ftr-430	800	22	to	to	ADP
ftr-430	800	23	class	class	NOUN
ftr-430	800	24	(	(	PUNCT
ftr-430	800	25	1	1	NUM
ftr-430	800	26	)	)	PUNCT
ftr-430	800	27	and	and	CCONJ
ftr-430	800	28	class	class	NOUN
ftr-430	800	29	(	(	PUNCT
ftr-430	800	30	2	2	NUM
ftr-430	800	31	)	)	PUNCT
ftr-430	800	32	income	income	NOUN
ftr-430	800	33	,	,	PUNCT
ftr-430	800	34	but	but	CCONJ
ftr-430	800	35	not	not	PART
ftr-430	800	36	to	to	ADP
ftr-430	800	37	class	class	NOUN
ftr-430	800	38	(	(	PUNCT
ftr-430	800	39	3	3	NUM
ftr-430	800	40	)	)	PUNCT
ftr-430	800	41	income	income	NOUN
ftr-430	800	42	,	,	PUNCT
ftr-430	800	43	and	and	CCONJ
ftr-430	800	44	gives	give	VERB
ftr-430	800	45	no	no	DET
ftr-430	800	46	guidance	guidance	NOUN
ftr-430	800	47	as	as	ADP
ftr-430	800	48	to	to	ADP
ftr-430	800	49	how	how	SCONJ
ftr-430	800	50	the	the	DET
ftr-430	800	51	apportionment	apportionment	NOUN
ftr-430	800	52	should	should	AUX
ftr-430	800	53	be	be	AUX
ftr-430	800	54	made	make	VERB
ftr-430	800	55	.	.	PUNCT
ftr-430	801	1	see	see	VERB
ftr-430	801	2	roin	roin	PROPN
ftr-430	801	3	,	,	PUNCT
ftr-430	801	4	supra	supra	PROPN
ftr-430	801	5	note	note	NOUN
ftr-430	801	6	10	10	NUM
ftr-430	801	7	,	,	PUNCT
ftr-430	801	8	at	at	ADP
ftr-430	801	9	589	589	NUM
ftr-430	801	10	,	,	PUNCT
ftr-430	801	11	591	591	NUM
ftr-430	801	12	.	.	PUNCT
ftr-430	801	13	)	)	PUNCT
ftr-430	802	1	when	when	SCONJ
ftr-430	802	2	these	these	DET
ftr-430	802	3	analysts	analyst	NOUN
ftr-430	802	4	fully	fully	ADV
ftr-430	802	5	address	address	VERB
ftr-430	802	6	the	the	DET
ftr-430	802	7	issue	issue	NOUN
ftr-430	802	8	of	of	ADP
ftr-430	802	9	apportioning	apportion	VERB
ftr-430	802	10	the	the	DET
ftr-430	802	11	burden	burden	NOUN
ftr-430	802	12	of	of	ADP
ftr-430	802	13	welfare	welfare	NOUN
ftr-430	802	14	assistance	assistance	NOUN
ftr-430	802	15	,	,	PUNCT
ftr-430	802	16	they	they	PRON
ftr-430	802	17	may	may	AUX
ftr-430	802	18	decide	decide	VERB
ftr-430	802	19	that	that	SCONJ
ftr-430	802	20	this	this	DET
ftr-430	802	21	component	component	NOUN
ftr-430	802	22	of	of	ADP
ftr-430	802	23	each	each	DET
ftr-430	802	24	country	country	NOUN
ftr-430	802	25	’s	’s	PART
ftr-430	802	26	annua	annua	PROPN
ftr-430	802	27	l	l	PROPN
ftr-430	802	28	budget	budget	NOUN
ftr-430	802	29	should	should	AUX
ftr-430	802	30	be	be	AUX
ftr-430	802	31	allocated	allocate	VERB
ftr-430	802	32	in	in	ADP
ftr-430	802	33	some	some	DET
ftr-430	802	34	way	way	NOUN
ftr-430	802	35	among	among	ADP
ftr-430	802	36	all	all	DET
ftr-430	802	37	residents	resident	NOUN
ftr-430	802	38	with	with	ADP
ftr-430	802	39	incomes	income	NOUN
ftr-430	802	40	above	above	ADP
ftr-430	802	41	the	the	DET
ftr-430	802	42	threshold	threshold	NOUN
ftr-430	802	43	required	require	VERB
ftr-430	802	44	for	for	ADP
ftr-430	802	45	inclusion	inclusion	NOUN
ftr-430	802	46	in	in	ADP
ftr-430	802	47	the	the	DET
ftr-430	802	48	tax	tax	NOUN
ftr-430	802	49	rolls	roll	NOUN
ftr-430	802	50	.	.	PUNCT
ftr-430	803	1	such	such	DET
ftr-430	803	2	an	an	DET
ftr-430	803	3	approach	approach	NOUN
ftr-430	803	4	,	,	PUNCT
ftr-430	803	5	however	however	ADV
ftr-430	803	6	,	,	PUNCT
ftr-430	803	7	abandons	abandon	VERB
ftr-430	803	8	any	any	DET
ftr-430	803	9	attempt	attempt	NOUN
ftr-430	803	10	at	at	ADP
ftr-430	803	11	a	a	DET
ftr-430	803	12	benefitsreceived	benefitsreceived	ADJ
ftr-430	803	13	allocation	allocation	NOUN
ftr-430	803	14	for	for	ADP
ftr-430	803	15	this	this	DET
ftr-430	803	16	major	major	ADJ
ftr-430	803	17	portion	portion	NOUN
ftr-430	803	18	of	of	ADP
ftr-430	803	19	the	the	DET
ftr-430	803	20	cost	cost	NOUN
ftr-430	803	21	of	of	ADP
ftr-430	803	22	modern	modern	ADJ
ftr-430	803	23	government	government	NOUN
ftr-430	803	24	.	.	PUNCT
ftr-430	804	1	exempt	exempt	VERB
ftr-430	804	2	50	50	NUM
ftr-430	804	3	%	%	NOUN
ftr-430	804	4	of	of	ADP
ftr-430	804	5	international	international	ADJ
ftr-430	804	6	income.93	income.93	NOUN
ftr-430	804	7	a	a	DET
ftr-430	804	8	second	second	ADJ
ftr-430	804	9	suggests	suggest	VERB
ftr-430	804	10	that	that	SCONJ
ftr-430	804	11	the	the	DET
ftr-430	804	12	source	source	NOUN
ftr-430	804	13	country	country	NOUN
ftr-430	804	14	might	might	AUX
ftr-430	804	15	exempt	exempt	VERB
ftr-430	804	16	25	25	NUM
ftr-430	804	17	%	%	NOUN
ftr-430	804	18	and	and	CCONJ
ftr-430	804	19	the	the	DET
ftr-430	804	20	residence	residence	NOUN
ftr-430	804	21	country	country	NOUN
ftr-430	804	22	75	75	NUM
ftr-430	804	23	%	%	NOUN
ftr-430	804	24	.	.	PUNCT
ftr-430	805	1	but	but	CCONJ
ftr-430	805	2	the	the	DET
ftr-430	805	3	residence	residence	NOUN
ftr-430	805	4	country	country	NOUN
ftr-430	805	5	is	be	AUX
ftr-430	805	6	then	then	ADV
ftr-430	805	7	directed	direct	VERB
ftr-430	805	8	to	to	PART
ftr-430	805	9	reduce	reduce	VERB
ftr-430	805	10	the	the	DET
ftr-430	805	11	25	25	NUM
ftr-430	805	12	%	%	NOUN
ftr-430	805	13	retained	retain	VERB
ftr-430	805	14	in	in	ADP
ftr-430	805	15	its	its	PRON
ftr-430	805	16	tax	tax	NOUN
ftr-430	805	17	base	base	NOUN
ftr-430	805	18	to	to	PART
ftr-430	805	19	reflect	reflect	VERB
ftr-430	805	20	any	any	DET
ftr-430	805	21	indirect	indirect	ADJ
ftr-430	805	22	taxes	taxis	NOUN
ftr-430	805	23	imposed	impose	VERB
ftr-430	805	24	on	on	ADP
ftr-430	805	25	residents.94	residents.94	ADJ
ftr-430	805	26	other	other	ADJ
ftr-430	805	27	analysts	analyst	NOUN
ftr-430	805	28	assert	assert	VERB
ftr-430	805	29	that	that	SCONJ
ftr-430	805	30	the	the	DET
ftr-430	805	31	correct	correct	ADJ
ftr-430	805	32	answer	answer	NOUN
ftr-430	805	33	is	be	AUX
ftr-430	805	34	for	for	SCONJ
ftr-430	805	35	each	each	DET
ftr-430	805	36	residence	residence	NOUN
ftr-430	805	37	and	and	CCONJ
ftr-430	805	38	source	source	NOUN
ftr-430	805	39	country	country	NOUN
ftr-430	805	40	to	to	PART
ftr-430	805	41	make	make	VERB
ftr-430	805	42	its	its	PRON
ftr-430	805	43	own	own	ADJ
ftr-430	805	44	independent	independent	ADJ
ftr-430	805	45	determination	determination	NOUN
ftr-430	805	46	of	of	ADP
ftr-430	805	47	how	how	SCONJ
ftr-430	805	48	much	much	ADJ
ftr-430	805	49	international	international	ADJ
ftr-430	805	50	income	income	NOUN
ftr-430	805	51	to	to	PART
ftr-430	805	52	retain	retain	VERB
ftr-430	805	53	in	in	ADP
ftr-430	805	54	the	the	DET
ftr-430	805	55	tax	tax	NOUN
ftr-430	805	56	base	base	NOUN
ftr-430	805	57	and	and	CCONJ
ftr-430	805	58	how	how	SCONJ
ftr-430	805	59	much	much	ADJ
ftr-430	805	60	to	to	PART
ftr-430	805	61	exempt	exempt	VERB
ftr-430	805	62	,	,	PUNCT
ftr-430	805	63	but	but	CCONJ
ftr-430	805	64	no	no	DET
ftr-430	805	65	practical	practical	ADJ
ftr-430	805	66	guidance	guidance	NOUN
ftr-430	805	67	is	be	AUX
ftr-430	805	68	given	give	VERB
ftr-430	805	69	regarding	regard	VERB
ftr-430	805	70	these	these	DET
ftr-430	805	71	decisions.95	decisions.95	NOUN
ftr-430	805	72	the	the	DET
ftr-430	805	73	revised	revise	VERB
ftr-430	805	74	benefits	benefit	NOUN
ftr-430	805	75	theory	theory	NOUN
ftr-430	805	76	also	also	ADV
ftr-430	805	77	suffers	suffer	VERB
ftr-430	805	78	from	from	ADP
ftr-430	805	79	a	a	DET
ftr-430	805	80	lack	lack	NOUN
ftr-430	805	81	of	of	ADP
ftr-430	805	82	clarity	clarity	NOUN
ftr-430	805	83	regarding	regard	VERB
ftr-430	805	84	a	a	DET
ftr-430	805	85	crucial	crucial	ADJ
ftr-430	805	86	point	point	NOUN
ftr-430	805	87	that	that	PRON
ftr-430	805	88	bedeviled	bedevil	VERB
ftr-430	805	89	the	the	DET
ftr-430	805	90	original	original	ADJ
ftr-430	805	91	benefits	benefit	NOUN
ftr-430	805	92	theory	theory	NOUN
ftr-430	805	93	–	–	PUNCT
ftr-430	805	94	the	the	DET
ftr-430	805	95	reality	reality	NOUN
ftr-430	805	96	that	that	SCONJ
ftr-430	805	97	a	a	DET
ftr-430	805	98	huge	huge	ADJ
ftr-430	805	99	portion	portion	NOUN
ftr-430	805	100	of	of	ADP
ftr-430	805	101	the	the	DET
ftr-430	805	102	budgets	budget	NOUN
ftr-430	805	103	of	of	ADP
ftr-430	805	104	the	the	DET
ftr-430	805	105	united	united	PROPN
ftr-430	805	106	states	states	PROPN
ftr-430	805	107	and	and	CCONJ
ftr-430	805	108	many	many	ADJ
ftr-430	805	109	other	other	ADJ
ftr-430	805	110	countries	country	NOUN
ftr-430	805	111	provides	provide	VERB
ftr-430	805	112	redistributive	redistributive	ADJ
ftr-430	805	113	benefits	benefit	NOUN
ftr-430	805	114	to	to	PART
ftr-430	805	115	lower	low	ADJ
ftr-430	805	116	income	income	NOUN
ftr-430	805	117	people	people	NOUN
ftr-430	805	118	who	who	PRON
ftr-430	805	119	can	can	AUX
ftr-430	805	120	not	not	PART
ftr-430	805	121	pay	pay	VERB
ftr-430	805	122	a	a	DET
ftr-430	805	123	quid	quid	ADJ
ftr-430	805	124	pro	pro	X
ftr-430	805	125	quo	quo	NOUN
ftr-430	805	126	in	in	ADP
ftr-430	805	127	taxes	taxis	NOUN
ftr-430	805	128	.	.	PUNCT
ftr-430	806	1	to	to	PART
ftr-430	806	2	be	be	AUX
ftr-430	806	3	specific	specific	ADJ
ftr-430	806	4	,	,	PUNCT
ftr-430	806	5	one	one	NUM
ftr-430	806	6	of	of	ADP
ftr-430	806	7	the	the	DET
ftr-430	806	8	advocates	advocate	NOUN
ftr-430	806	9	of	of	ADP
ftr-430	806	10	the	the	DET
ftr-430	806	11	revised	revise	VERB
ftr-430	806	12	benefits	benefit	NOUN
ftr-430	806	13	theory	theory	NOUN
ftr-430	806	14	seems	seem	VERB
ftr-430	806	15	to	to	PART
ftr-430	806	16	argue	argue	VERB
ftr-430	806	17	that	that	SCONJ
ftr-430	806	18	no	no	DET
ftr-430	806	19	part	part	NOUN
ftr-430	806	20	of	of	ADP
ftr-430	806	21	a	a	DET
ftr-430	806	22	taxing	tax	VERB
ftr-430	806	23	country	country	NOUN
ftr-430	806	24	’s	’s	PART
ftr-430	806	25	welfare	welfare	NOUN
ftr-430	806	26	budget	budget	NOUN
ftr-430	806	27	should	should	AUX
ftr-430	806	28	be	be	AUX
ftr-430	806	29	borne	bear	VERB
ftr-430	806	30	by	by	ADP
ftr-430	806	31	income	income	NOUN
ftr-430	806	32	earned	earn	VERB
ftr-430	806	33	inside	inside	ADP
ftr-430	806	34	the	the	DET
ftr-430	806	35	taxing	tax	VERB
ftr-430	806	36	country	country	NOUN
ftr-430	806	37	by	by	ADP
ftr-430	806	38	nonresidents	nonresident	NOUN
ftr-430	806	39	(	(	PUNCT
ftr-430	806	40	class	class	NOUN
ftr-430	806	41	(	(	PUNCT
ftr-430	806	42	3	3	NUM
ftr-430	806	43	)	)	PUNCT
ftr-430	806	44	income	income	NOUN
ftr-430	806	45	)	)	PUNCT
ftr-430	806	46	or	or	CCONJ
ftr-430	806	47	by	by	ADP
ftr-430	806	48	the	the	DET
ftr-430	806	49	foreign	foreign	ADJ
ftr-430	806	50	-	-	PUNCT
ftr-430	806	51	source	source	NOUN
ftr-430	806	52	income	income	NOUN
ftr-430	806	53	of	of	ADP
ftr-430	806	54	residents	resident	NOUN
ftr-430	806	55	(	(	PUNCT
ftr-430	806	56	class	class	NOUN
ftr-430	806	57	(	(	PUNCT
ftr-430	806	58	2	2	NUM
ftr-430	806	59	)	)	PUNCT
ftr-430	806	60	income).96	income).96	PROPN
ftr-430	806	61	this	this	DET
ftr-430	806	62	position	position	NOUN
ftr-430	806	63	is	be	AUX
ftr-430	806	64	partially	partially	ADV
ftr-430	806	65	plausible	plausible	ADJ
ftr-430	806	66	with	with	ADP
ftr-430	806	67	respect	respect	NOUN
ftr-430	806	68	to	to	ADP
ftr-430	806	69	class	class	NOUN
ftr-430	806	70	(	(	PUNCT
ftr-430	806	71	3	3	NUM
ftr-430	806	72	)	)	PUNCT
ftr-430	806	73	income	income	NOUN
ftr-430	806	74	because	because	SCONJ
ftr-430	806	75	the	the	DET
ftr-430	806	76	tax	tax	NOUN
ftr-430	806	77	thereon	thereon	NOUN
ftr-430	806	78	is	be	AUX
ftr-430	806	79	usually	usually	ADV
ftr-430	806	80	regarded	regard	VERB
ftr-430	806	81	as	as	ADP
ftr-430	806	82	a	a	DET
ftr-430	806	83	benefits	benefit	NOUN
ftr-430	806	84	-	-	PUNCT
ftr-430	806	85	based	base	VERB
ftr-430	806	86	levy;97	levy;97	NOUN
ftr-430	806	87	but	but	CCONJ
ftr-430	806	88	even	even	ADV
ftr-430	806	89	so	so	ADV
ftr-430	806	90	,	,	PUNCT
ftr-430	806	91	welfare	welfare	NOUN
ftr-430	806	92	benefits	benefit	NOUN
ftr-430	806	93	contribute	contribute	VERB
ftr-430	806	94	to	to	ADP
ftr-430	806	95	a	a	DET
ftr-430	806	96	stable	stable	ADJ
ftr-430	806	97	social	social	ADJ
ftr-430	806	98	order	order	NOUN
ftr-430	806	99	that	that	PRON
ftr-430	806	100	fosters	foster	VERB
ftr-430	806	101	the	the	DET
ftr-430	806	102	earning	earning	NOUN
ftr-430	806	103	of	of	ADP
ftr-430	806	104	class	class	NOUN
ftr-430	806	105	(	(	PUNCT
ftr-430	806	106	3	3	NUM
ftr-430	806	107	)	)	PUNCT
ftr-430	806	108	income	income	NOUN
ftr-430	806	109	.	.	PUNCT
ftr-430	807	1	furthermore	furthermore	ADV
ftr-430	807	2	,	,	PUNCT
ftr-430	807	3	it	it	PRON
ftr-430	807	4	is	be	AUX
ftr-430	807	5	completely	completely	ADV
ftr-430	807	6	implausible	implausible	ADJ
ftr-430	807	7	to	to	PART
ftr-430	807	8	argue	argue	VERB
ftr-430	807	9	that	that	SCONJ
ftr-430	807	10	the	the	DET
ftr-430	807	11	ability	ability	NOUN
ftr-430	807	12	-	-	PUNCT
ftr-430	807	13	to	to	ADP
ftr-430	807	14	-	-	PUNCT
ftr-430	807	15	pay	pay	NOUN
ftr-430	807	16	of	of	ADP
ftr-430	807	17	residents	resident	NOUN
ftr-430	807	18	can	can	AUX
ftr-430	807	19	be	be	AUX
ftr-430	807	20	called	call	VERB
ftr-430	807	21	on	on	ADP
ftr-430	807	22	to	to	PART
ftr-430	807	23	fund	fund	VERB
ftr-430	807	24	welfare	welfare	NOUN
ftr-430	807	25	benefits	benefit	NOUN
ftr-430	807	26	if	if	SCONJ
ftr-430	807	27	that	that	PRON
ftr-430	807	28	ability	ability	NOUN
ftr-430	807	29	-	-	PUNCT
ftr-430	807	30	to	to	ADP
ftr-430	807	31	-	-	PUNCT
ftr-430	807	32	pay	pay	NOUN
ftr-430	807	33	is	be	AUX
ftr-430	807	34	based	base	VERB
ftr-430	807	35	on	on	ADP
ftr-430	807	36	income	income	NOUN
ftr-430	807	37	earned	earn	VERB
ftr-430	807	38	in	in	ADP
ftr-430	807	39	the	the	DET
ftr-430	807	40	residence	residence	NOUN
ftr-430	807	41	country	country	NOUN
ftr-430	807	42	(	(	PUNCT
ftr-430	807	43	class	class	NOUN
ftr-430	807	44	(	(	PUNCT
ftr-430	807	45	1	1	NUM
ftr-430	807	46	)	)	PUNCT
ftr-430	807	47	)	)	PUNCT
ftr-430	807	48	but	but	CCONJ
ftr-430	807	49	not	not	PART
ftr-430	807	50	if	if	SCONJ
ftr-430	807	51	it	it	PRON
ftr-430	807	52	is	be	AUX
ftr-430	807	53	based	base	VERB
ftr-430	807	54	on	on	ADP
ftr-430	807	55	foreign	foreign	ADJ
ftr-430	807	56	-	-	PUNCT
ftr-430	807	57	source	source	NOUN
ftr-430	807	58	income	income	NOUN
ftr-430	807	59	(	(	PUNCT
ftr-430	807	60	class	class	NOUN
ftr-430	807	61	(	(	PUNCT
ftr-430	807	62	2	2	NUM
ftr-430	807	63	)	)	PUNCT
ftr-430	807	64	)	)	PUNCT
ftr-430	807	65	.	.	PUNCT
ftr-430	808	1	other	other	ADJ
ftr-430	808	2	advocates	advocate	NOUN
ftr-430	808	3	of	of	ADP
ftr-430	808	4	the	the	DET
ftr-430	808	5	revised	revise	VERB
ftr-430	808	6	benefits	benefit	NOUN
ftr-430	808	7	theory	theory	NOUN
ftr-430	808	8	seem	seem	VERB
ftr-430	808	9	unaware	unaware	ADJ
ftr-430	808	10	of	of	ADP
ftr-430	808	11	the	the	DET
ftr-430	808	12	difficulty	difficulty	NOUN
ftr-430	808	13	of	of	ADP
ftr-430	808	14	accounting	account	VERB
ftr-430	808	15	for	for	ADP
ftr-430	808	16	the	the	DET
ftr-430	808	17	cost	cost	NOUN
ftr-430	808	18	of	of	ADP
ftr-430	808	19	welfare	welfare	NOUN
ftr-430	808	20	assistance	assistance	NOUN
ftr-430	808	21	under	under	ADP
ftr-430	808	22	a	a	DET
ftr-430	808	23	scheme	scheme	NOUN
ftr-430	808	24	that	that	PRON
ftr-430	808	25	attempts	attempt	VERB
ftr-430	808	26	to	to	PART
ftr-430	808	27	allocate	allocate	VERB
ftr-430	808	28	the	the	DET
ftr-430	808	29	tax	tax	NOUN
ftr-430	808	30	burden	burden	NOUN
ftr-430	808	31	in	in	ADP
ftr-430	808	32	relationship	relationship	NOUN
ftr-430	808	33	to	to	ADP
ftr-430	808	34	the	the	DET
ftr-430	808	35	distribution	distribution	NOUN
ftr-430	808	36	of	of	ADP
ftr-430	808	37	government	government	NOUN
ftr-430	808	38	benefits	benefit	NOUN
ftr-430	808	39	.	.	PUNCT
ftr-430	809	1	accordingly	accordingly	ADV
ftr-430	809	2	,	,	PUNCT
ftr-430	809	3	they	they	PRON
ftr-430	809	4	do	do	AUX
ftr-430	809	5	not	not	PART
ftr-430	809	6	explain	explain	VERB
ftr-430	809	7	how	how	SCONJ
ftr-430	809	8	this	this	DET
ftr-430	809	9	problem	problem	NOUN
ftr-430	809	10	should	should	AUX
ftr-430	809	11	be	be	AUX
ftr-430	809	12	resolved.98	resolved.98	VERB
ftr-430	809	13	in	in	ADP
ftr-430	809	14	short	short	ADJ
ftr-430	809	15	,	,	PUNCT
ftr-430	809	16	the	the	DET
ftr-430	809	17	revised	revise	VERB
ftr-430	809	18	benefits	benefit	NOUN
ftr-430	809	19	theory	theory	NOUN
ftr-430	809	20	fails	fail	VERB
ftr-430	809	21	as	as	ADP
ftr-430	809	22	a	a	DET
ftr-430	809	23	fairness	fairness	NOUN
ftr-430	809	24	guide	guide	NOUN
ftr-430	809	25	largely	largely	ADV
ftr-430	809	26	for	for	ADP
ftr-430	809	27	the	the	DET
ftr-430	809	28	same	same	ADJ
ftr-430	809	29	reasons	reason	NOUN
ftr-430	809	30	that	that	PRON
ftr-430	809	31	the	the	DET
ftr-430	809	32	original	original	ADJ
ftr-430	809	33	theory	theory	NOUN
ftr-430	809	34	failed	fail	VERB
ftr-430	809	35	–	–	PUNCT
ftr-430	809	36	the	the	DET
ftr-430	809	37	benefit	benefit	NOUN
ftr-430	809	38	allocations	allocation	NOUN
ftr-430	809	39	required	require	VERB
ftr-430	809	40	338	338	NUM
ftr-430	809	41	florida	florida	PROPN
ftr-430	809	42	tax	tax	NOUN
ftr-430	809	43	review	review	NOUN
ftr-430	810	1	[	[	X
ftr-430	810	2	vol	vol	NOUN
ftr-430	810	3	.	.	PUNCT
ftr-430	810	4	5:4	5:4	NUM
ftr-430	810	5	99	99	NUM
ftr-430	810	6	.	.	PUNCT
ftr-430	811	1	“	"	PUNCT
ftr-430	811	2	as	as	ADV
ftr-430	811	3	far	far	ADV
ftr-430	811	4	as	as	SCONJ
ftr-430	811	5	the	the	DET
ftr-430	811	6	next	next	ADJ
ftr-430	811	7	25	25	NUM
ftr-430	811	8	years	year	NOUN
ftr-430	811	9	are	be	AUX
ftr-430	811	10	concerned	concern	VERB
ftr-430	811	11	,	,	PUNCT
ftr-430	811	12	most	most	ADV
ftr-430	811	13	important	important	ADJ
ftr-430	811	14	in	in	ADP
ftr-430	811	15	any	any	DET
ftr-430	811	16	consideration	consideration	NOUN
ftr-430	811	17	of	of	ADP
ftr-430	811	18	u.s	u.s	PROPN
ftr-430	811	19	.	.	PROPN
ftr-430	811	20	national	national	ADJ
ftr-430	811	21	security	security	NOUN
ftr-430	811	22	is	be	AUX
ftr-430	811	23	the	the	DET
ftr-430	811	24	extent	extent	NOUN
ftr-430	811	25	to	to	PART
ftr-430	811	26	which	which	PRON
ftr-430	811	27	the	the	DET
ftr-430	811	28	global	global	ADJ
ftr-430	811	29	economic	economic	ADJ
ftr-430	811	30	system	system	NOUN
ftr-430	811	31	will	will	AUX
ftr-430	811	32	continue	continue	VERB
ftr-430	811	33	its	its	PRON
ftr-430	811	34	path	path	NOUN
ftr-430	811	35	toward	toward	ADP
ftr-430	811	36	integration	integration	NOUN
ftr-430	811	37	.	.	PUNCT
ftr-430	811	38	.	.	PUNCT
ftr-430	811	39	.	.	PUNCT
ftr-430	811	40	.	.	PUNCT
ftr-430	812	1	continued	continue	VERB
ftr-430	812	2	integration	integration	NOUN
ftr-430	812	3	promises	promise	VERB
ftr-430	812	4	greater	great	ADJ
ftr-430	812	5	wealth	wealth	NOUN
ftr-430	812	6	for	for	ADP
ftr-430	812	7	most	most	ADJ
ftr-430	812	8	countries	country	NOUN
ftr-430	812	9	,	,	PUNCT
ftr-430	812	10	including	include	VERB
ftr-430	812	11	the	the	DET
ftr-430	812	12	united	united	PROPN
ftr-430	812	13	states	states	PROPN
ftr-430	812	14	.	.	PUNCT
ftr-430	812	15	.	.	PUNCT
ftr-430	812	16	.	.	PUNCT
ftr-430	812	17	.	.	PUNCT
ftr-430	812	18	”	"	PUNCT
ftr-430	813	1	united	united	PROPN
ftr-430	813	2	s	s	PROPN
ftr-430	813	3	tates	tates	PROPN
ftr-430	813	4	commission	commission	PROPN
ftr-430	813	5	on	on	ADP
ftr-430	813	6	national	national	ADJ
ftr-430	813	7	security/21st	security/21st	ADJ
ftr-430	813	8	century	century	NOUN
ftr-430	813	9	,	,	PUNCT
ftr-430	813	10	new	new	ADJ
ftr-430	813	11	world	world	NOUN
ftr-430	813	12	coming	come	VERB
ftr-430	813	13	:	:	PUNCT
ftr-430	813	14	american	american	ADJ
ftr-430	813	15	security	security	NOUN
ftr-430	813	16	in	in	ADP
ftr-430	813	17	the	the	DET
ftr-430	813	18	21st	21st	ADJ
ftr-430	813	19	century	century	NOUN
ftr-430	813	20	,	,	PUNCT
ftr-430	813	21	phase	phase	NOUN
ftr-430	813	22	i	i	PRON
ftr-430	813	23	report	report	VERB
ftr-430	813	24	,	,	PUNCT
ftr-430	813	25	supporting	support	VERB
ftr-430	813	26	research	research	NOUN
ftr-430	813	27	and	and	CCONJ
ftr-430	813	28	analysis	analysis	NOUN
ftr-430	813	29	21	21	NUM
ftr-430	813	30	(	(	PUNCT
ftr-430	813	31	1999	1999	NUM
ftr-430	813	32	)	)	PUNCT
ftr-430	813	33	.	.	PUNCT
ftr-430	814	1	by	by	ADP
ftr-430	814	2	the	the	DET
ftr-430	814	3	theory	theory	NOUN
ftr-430	814	4	are	be	AUX
ftr-430	814	5	not	not	PART
ftr-430	814	6	feasible	feasible	ADJ
ftr-430	814	7	and	and	CCONJ
ftr-430	814	8	it	it	PRON
ftr-430	814	9	is	be	AUX
ftr-430	814	10	not	not	PART
ftr-430	814	11	clear	clear	ADJ
ftr-430	814	12	how	how	SCONJ
ftr-430	814	13	the	the	DET
ftr-430	814	14	theory	theory	NOUN
ftr-430	814	15	would	would	AUX
ftr-430	814	16	cope	cope	VERB
ftr-430	814	17	with	with	ADP
ftr-430	814	18	the	the	DET
ftr-430	814	19	large	large	ADJ
ftr-430	814	20	portion	portion	NOUN
ftr-430	814	21	of	of	ADP
ftr-430	814	22	the	the	DET
ftr-430	814	23	national	national	ADJ
ftr-430	814	24	budget	budget	NOUN
ftr-430	814	25	that	that	PRON
ftr-430	814	26	funds	fund	VERB
ftr-430	814	27	benefits	benefit	NOUN
ftr-430	814	28	for	for	ADP
ftr-430	814	29	the	the	DET
ftr-430	814	30	poor	poor	ADJ
ftr-430	814	31	.	.	PUNCT
ftr-430	815	1	thus	thus	ADV
ftr-430	815	2	,	,	PUNCT
ftr-430	815	3	this	this	DET
ftr-430	815	4	new	new	ADJ
ftr-430	815	5	iterat	iterat	NOUN
ftr-430	815	6	ion	ion	NOUN
ftr-430	815	7	for	for	ADP
ftr-430	815	8	the	the	DET
ftr-430	815	9	benefits	benefit	NOUN
ftr-430	815	10	theory	theory	NOUN
ftr-430	815	11	can	can	AUX
ftr-430	815	12	not	not	PART
ftr-430	815	13	displace	displace	VERB
ftr-430	815	14	ability	ability	NOUN
ftr-430	815	15	-	-	PUNCT
ftr-430	815	16	to	to	ADP
ftr-430	815	17	-	-	PUNCT
ftr-430	815	18	pay	pay	NOUN
ftr-430	815	19	from	from	ADP
ftr-430	815	20	its	its	PRON
ftr-430	815	21	position	position	NOUN
ftr-430	815	22	as	as	ADP
ftr-430	815	23	the	the	DET
ftr-430	815	24	benchmark	benchmark	NOUN
ftr-430	815	25	for	for	ADP
ftr-430	815	26	determining	determine	VERB
ftr-430	815	27	fairness	fairness	NOUN
ftr-430	815	28	in	in	ADP
ftr-430	815	29	the	the	DET
ftr-430	815	30	u.s	u.s	PROPN
ftr-430	815	31	.	.	PROPN
ftr-430	815	32	income	income	NOUN
ftr-430	815	33	tax	tax	NOUN
ftr-430	815	34	system	system	NOUN
ftr-430	815	35	.	.	PUNCT
ftr-430	816	1	indeed	indeed	ADV
ftr-430	816	2	,	,	PUNCT
ftr-430	816	3	one	one	PRON
ftr-430	816	4	can	can	AUX
ftr-430	816	5	persuasively	persuasively	ADV
ftr-430	816	6	argue	argue	VERB
ftr-430	816	7	that	that	SCONJ
ftr-430	816	8	the	the	DET
ftr-430	816	9	only	only	ADJ
ftr-430	816	10	relevance	relevance	NOUN
ftr-430	816	11	of	of	ADP
ftr-430	816	12	the	the	DET
ftr-430	816	13	benefits	benefit	NOUN
ftr-430	816	14	theory	theory	NOUN
ftr-430	816	15	to	to	ADP
ftr-430	816	16	the	the	DET
ftr-430	816	17	issue	issue	NOUN
ftr-430	816	18	of	of	ADP
ftr-430	816	19	whether	whether	SCONJ
ftr-430	816	20	a	a	DET
ftr-430	816	21	country	country	NOUN
ftr-430	816	22	should	should	AUX
ftr-430	816	23	tax	tax	VERB
ftr-430	816	24	its	its	PRON
ftr-430	816	25	residents	resident	NOUN
ftr-430	816	26	on	on	ADP
ftr-430	816	27	their	their	PRON
ftr-430	816	28	foreignsource	foreignsource	NOUN
ftr-430	816	29	income	income	NOUN
ftr-430	816	30	is	be	AUX
ftr-430	816	31	as	as	ADP
ftr-430	816	32	a	a	DET
ftr-430	816	33	supplement	supplement	NOUN
ftr-430	816	34	to	to	ADP
ftr-430	816	35	the	the	DET
ftr-430	816	36	affirmative	affirmative	ADJ
ftr-430	816	37	answer	answer	NOUN
ftr-430	816	38	provided	provide	VERB
ftr-430	816	39	by	by	ADP
ftr-430	816	40	the	the	DET
ftr-430	816	41	ability	ability	NOUN
ftr-430	816	42	-	-	PUNCT
ftr-430	816	43	to	to	ADP
ftr-430	816	44	-	-	PUNCT
ftr-430	816	45	pay	pay	VERB
ftr-430	816	46	principle	principle	NOUN
ftr-430	816	47	.	.	PUNCT
ftr-430	817	1	specifically	specifically	ADV
ftr-430	817	2	in	in	ADP
ftr-430	817	3	the	the	DET
ftr-430	817	4	case	case	NOUN
ftr-430	817	5	of	of	ADP
ftr-430	817	6	the	the	DET
ftr-430	817	7	united	united	PROPN
ftr-430	817	8	states	states	PROPN
ftr-430	817	9	,	,	PUNCT
ftr-430	817	10	federal	federal	ADJ
ftr-430	817	11	expenditures	expenditure	NOUN
ftr-430	817	12	for	for	ADP
ftr-430	817	13	trade	trade	NOUN
ftr-430	817	14	promotion	promotion	NOUN
ftr-430	817	15	,	,	PUNCT
ftr-430	817	16	economic	economic	ADJ
ftr-430	817	17	development	development	NOUN
ftr-430	817	18	of	of	ADP
ftr-430	817	19	foreign	foreign	ADJ
ftr-430	817	20	customer	customer	NOUN
ftr-430	817	21	countries	country	NOUN
ftr-430	817	22	,	,	PUNCT
ftr-430	817	23	a	a	DET
ftr-430	817	24	generally	generally	ADV
ftr-430	817	25	stable	stable	ADJ
ftr-430	817	26	commercial	commercial	ADJ
ftr-430	817	27	world	world	NOUN
ftr-430	817	28	order,99	order,99	PROPN
ftr-430	817	29	u.s	u.s	PROPN
ftr-430	817	30	.	.	PROPN
ftr-430	817	31	diplomatic	diplomatic	ADJ
ftr-430	817	32	assistance	assistance	NOUN
ftr-430	817	33	abroad	abroad	ADV
ftr-430	817	34	and	and	CCONJ
ftr-430	817	35	u.s	u.s	PROPN
ftr-430	817	36	.	.	PROPN
ftr-430	817	37	military	military	ADJ
ftr-430	817	38	readiness	readiness	NOUN
ftr-430	817	39	to	to	PART
ftr-430	817	40	protect	protect	VERB
ftr-430	817	41	foreign	foreign	ADJ
ftr-430	817	42	business	business	NOUN
ftr-430	817	43	employees	employee	NOUN
ftr-430	817	44	and	and	CCONJ
ftr-430	817	45	assets	asset	NOUN
ftr-430	817	46	all	all	PRON
ftr-430	817	47	combine	combine	VERB
ftr-430	817	48	to	to	PART
ftr-430	817	49	create	create	VERB
ftr-430	817	50	enormous	enormous	ADJ
ftr-430	817	51	benefits	benefit	NOUN
ftr-430	817	52	for	for	ADP
ftr-430	817	53	the	the	DET
ftr-430	817	54	foreign	foreign	ADJ
ftr-430	817	55	income	income	NOUN
ftr-430	817	56	activities	activity	NOUN
ftr-430	817	57	of	of	ADP
ftr-430	817	58	u.s	u.s	PROPN
ftr-430	817	59	.	.	PROPN
ftr-430	817	60	residents	resident	NOUN
ftr-430	817	61	and	and	CCONJ
ftr-430	817	62	these	these	DET
ftr-430	817	63	benefits	benefit	NOUN
ftr-430	817	64	constitute	constitute	VERB
ftr-430	817	65	a	a	DET
ftr-430	817	66	secondary	secondary	ADJ
ftr-430	817	67	ground	ground	NOUN
ftr-430	817	68	,	,	PUNCT
ftr-430	817	69	in	in	ADP
ftr-430	817	70	addition	addition	NOUN
ftr-430	817	71	to	to	ADP
ftr-430	817	72	ability	ability	NOUN
ftr-430	817	73	-	-	PUNCT
ftr-430	817	74	to	to	ADP
ftr-430	817	75	-	-	PUNCT
ftr-430	817	76	pay	pay	VERB
ftr-430	817	77	,	,	PUNCT
ftr-430	817	78	for	for	ADP
ftr-430	817	79	taxing	tax	VERB
ftr-430	817	80	their	their	PRON
ftr-430	817	81	foreign	foreign	ADJ
ftr-430	817	82	-	-	PUNCT
ftr-430	817	83	source	source	NOUN
ftr-430	817	84	income	income	NOUN
ftr-430	817	85	.	.	PUNCT
ftr-430	818	1	e.	e.	PROPN
ftr-430	818	2	double	double	PROPN
ftr-430	818	3	taxation	taxation	NOUN
ftr-430	818	4	and	and	CCONJ
ftr-430	818	5	partial	partial	ADJ
ftr-430	818	6	exemption	exemption	NOUN
ftr-430	818	7	thus	thus	ADV
ftr-430	818	8	,	,	PUNCT
ftr-430	818	9	the	the	DET
ftr-430	818	10	revised	revise	VERB
ftr-430	818	11	benefits	benefit	NOUN
ftr-430	818	12	theory	theory	NOUN
ftr-430	818	13	fails	fail	VERB
ftr-430	818	14	to	to	PART
ftr-430	818	15	establish	establish	VERB
ftr-430	818	16	a	a	DET
ftr-430	818	17	fairness	fairness	NOUN
ftr-430	818	18	case	case	NOUN
ftr-430	818	19	in	in	ADP
ftr-430	818	20	favor	favor	NOUN
ftr-430	818	21	of	of	ADP
ftr-430	818	22	a	a	DET
ftr-430	818	23	partial	partial	ADJ
ftr-430	818	24	exemption	exemption	NOUN
ftr-430	818	25	system	system	NOUN
ftr-430	818	26	.	.	PUNCT
ftr-430	819	1	but	but	CCONJ
ftr-430	819	2	does	do	AUX
ftr-430	819	3	the	the	DET
ftr-430	819	4	revised	revise	VERB
ftr-430	819	5	benefits	benefit	NOUN
ftr-430	819	6	theory	theory	NOUN
ftr-430	819	7	nevertheless	nevertheless	ADV
ftr-430	819	8	point	point	VERB
ftr-430	819	9	to	to	ADP
ftr-430	819	10	a	a	DET
ftr-430	819	11	cure	cure	NOUN
ftr-430	819	12	for	for	ADP
ftr-430	819	13	the	the	DET
ftr-430	819	14	double	double	ADJ
ftr-430	819	15	tax	tax	NOUN
ftr-430	819	16	burden	burden	NOUN
ftr-430	819	17	that	that	PRON
ftr-430	819	18	arises	arise	VERB
ftr-430	819	19	when	when	SCONJ
ftr-430	819	20	both	both	DET
ftr-430	819	21	residence	residence	NOUN
ftr-430	819	22	and	and	CCONJ
ftr-430	819	23	source	source	NOUN
ftr-430	819	24	countries	country	NOUN
ftr-430	819	25	assert	assert	VERB
ftr-430	819	26	taxing	tax	VERB
ftr-430	819	27	jurisdiction	jurisdiction	NOUN
ftr-430	819	28	over	over	ADP
ftr-430	819	29	the	the	DET
ftr-430	819	30	same	same	ADJ
ftr-430	819	31	income	income	NOUN
ftr-430	819	32	?	?	PUNCT
ftr-430	820	1	would	would	AUX
ftr-430	820	2	the	the	DET
ftr-430	820	3	problem	problem	NOUN
ftr-430	820	4	of	of	ADP
ftr-430	820	5	international	international	ADJ
ftr-430	820	6	double	double	ADJ
ftr-430	820	7	taxation	taxation	NOUN
ftr-430	820	8	be	be	AUX
ftr-430	820	9	better	well	ADV
ftr-430	820	10	handled	handle	VERB
ftr-430	820	11	by	by	ADP
ftr-430	820	12	fractionally	fractionally	ADV
ftr-430	820	13	apportioning	apportion	VERB
ftr-430	820	14	international	international	ADJ
ftr-430	820	15	income	income	NOUN
ftr-430	820	16	between	between	ADP
ftr-430	820	17	the	the	DET
ftr-430	820	18	source	source	NOUN
ftr-430	820	19	and	and	CCONJ
ftr-430	820	20	residence	residence	NOUN
ftr-430	820	21	countr	countr	PROPN
ftr-430	820	22	ies	ie	NOUN
ftr-430	820	23	instead	instead	ADV
ftr-430	820	24	of	of	ADP
ftr-430	820	25	applying	apply	VERB
ftr-430	820	26	the	the	DET
ftr-430	820	27	current	current	ADJ
ftr-430	820	28	u.s	u.s	PROPN
ftr-430	820	29	.	.	PROPN
ftr-430	820	30	approach	approach	NOUN
ftr-430	820	31	under	under	ADP
ftr-430	820	32	which	which	PRON
ftr-430	820	33	the	the	DET
ftr-430	820	34	source	source	NOUN
ftr-430	820	35	country	country	NOUN
ftr-430	820	36	imposes	impose	VERB
ftr-430	820	37	the	the	DET
ftr-430	820	38	amount	amount	NOUN
ftr-430	820	39	of	of	ADP
ftr-430	820	40	tax	tax	NOUN
ftr-430	820	41	it	it	PRON
ftr-430	820	42	deems	deem	VERB
ftr-430	820	43	appropr	appropr	PROPN
ftr-430	820	44	iate	iate	NOUN
ftr-430	821	1	and	and	CCONJ
ftr-430	821	2	then	then	ADV
ftr-430	821	3	the	the	DET
ftr-430	821	4	residence	residence	NOUN
ftr-430	821	5	country	country	NOUN
ftr-430	821	6	collects	collect	VERB
ftr-430	821	7	any	any	DET
ftr-430	821	8	residual	residual	ADJ
ftr-430	821	9	tax	tax	NOUN
ftr-430	821	10	that	that	PRON
ftr-430	821	11	remains	remain	VERB
ftr-430	821	12	after	after	SCONJ
ftr-430	821	13	it	it	PRON
ftr-430	821	14	allows	allow	VERB
ftr-430	821	15	a	a	DET
ftr-430	821	16	credit	credit	NOUN
ftr-430	821	17	for	for	ADP
ftr-430	821	18	the	the	DET
ftr-430	821	19	source	source	NOUN
ftr-430	821	20	country	country	NOUN
ftr-430	821	21	tax	tax	NOUN
ftr-430	821	22	?	?	PUNCT
ftr-430	822	1	mitigation	mitigation	NOUN
ftr-430	822	2	of	of	ADP
ftr-430	822	3	double	double	ADJ
ftr-430	822	4	taxation	taxation	NOUN
ftr-430	822	5	by	by	ADP
ftr-430	822	6	fractionally	fractionally	ADV
ftr-430	822	7	apportioning	apportion	VERB
ftr-430	822	8	international	international	ADJ
ftr-430	822	9	income	income	NOUN
ftr-430	822	10	between	between	ADP
ftr-430	822	11	residence	residence	NOUN
ftr-430	822	12	and	and	CCONJ
ftr-430	822	13	source	source	NOUN
ftr-430	822	14	countries	country	NOUN
ftr-430	822	15	would	would	AUX
ftr-430	822	16	be	be	AUX
ftr-430	822	17	feasible	feasible	ADJ
ftr-430	822	18	where	where	SCONJ
ftr-430	822	19	pairs	pair	NOUN
ftr-430	822	20	of	of	ADP
ftr-430	822	21	countries	country	NOUN
ftr-430	822	22	are	be	AUX
ftr-430	822	23	able	able	ADJ
ftr-430	822	24	to	to	PART
ftr-430	822	25	reach	reach	VERB
ftr-430	822	26	bilateral	bilateral	ADJ
ftr-430	822	27	apportionment	apportionment	ADJ
ftr-430	822	28	agreements	agreement	NOUN
ftr-430	822	29	.	.	PUNCT
ftr-430	823	1	of	of	ADP
ftr-430	823	2	course	course	ADV
ftr-430	823	3	,	,	PUNCT
ftr-430	823	4	for	for	ADP
ftr-430	823	5	reasons	reason	NOUN
ftr-430	823	6	explained	explain	VERB
ftr-430	823	7	above	above	ADV
ftr-430	823	8	,	,	PUNCT
ftr-430	823	9	the	the	DET
ftr-430	823	10	countries	country	NOUN
ftr-430	823	11	would	would	AUX
ftr-430	823	12	have	have	VERB
ftr-430	823	13	to	to	PART
ftr-430	823	14	abandon	abandon	VERB
ftr-430	823	15	any	any	DET
ftr-430	823	16	pretense	pretense	NOUN
ftr-430	823	17	of	of	ADP
ftr-430	823	18	objectively	objectively	ADV
ftr-430	823	19	basing	base	VERB
ftr-430	823	20	the	the	DET
ftr-430	823	21	allocation	allocation	NOUN
ftr-430	823	22	fractions	fraction	NOUN
ftr-430	823	23	on	on	ADP
ftr-430	823	24	the	the	DET
ftr-430	823	25	cost	cost	NOUN
ftr-430	823	26	of	of	ADP
ftr-430	823	27	governmental	governmental	ADJ
ftr-430	823	28	services	service	NOUN
ftr-430	823	29	provided	provide	VERB
ftr-430	823	30	with	with	ADP
ftr-430	823	31	respect	respect	NOUN
ftr-430	823	32	to	to	ADP
ftr-430	823	33	the	the	DET
ftr-430	823	34	earning	earning	NOUN
ftr-430	823	35	and	and	CCONJ
ftr-430	823	36	enjoyment	enjoyment	NOUN
ftr-430	823	37	of	of	ADP
ftr-430	823	38	international	international	ADJ
ftr-430	823	39	income	income	NOUN
ftr-430	823	40	.	.	PUNCT
ftr-430	824	1	instead	instead	ADV
ftr-430	824	2	,	,	PUNCT
ftr-430	824	3	each	each	DET
ftr-430	824	4	pair	pair	NOUN
ftr-430	824	5	of	of	ADP
ftr-430	824	6	negotiating	negotiate	VERB
ftr-430	824	7	countries	country	NOUN
ftr-430	824	8	would	would	AUX
ftr-430	824	9	have	have	VERB
ftr-430	824	10	to	to	PART
ftr-430	824	11	agree	agree	VERB
ftr-430	824	12	on	on	ADP
ftr-430	824	13	allocation	allocation	NOUN
ftr-430	824	14	fractions	fraction	NOUN
ftr-430	824	15	for	for	ADP
ftr-430	824	16	the	the	DET
ftr-430	824	17	source	source	NOUN
ftr-430	824	18	and	and	CCONJ
ftr-430	824	19	residence	residence	NOUN
ftr-430	824	20	countr	countr	PROPN
ftr-430	824	21	ies	ies	PROPN
ftr-430	824	22	that	that	PRON
ftr-430	824	23	were	be	AUX
ftr-430	824	24	purely	purely	ADV
ftr-430	824	25	the	the	DET
ftr-430	824	26	product	product	NOUN
ftr-430	824	27	of	of	ADP
ftr-430	824	28	2001	2001	NUM
ftr-430	824	29	]	]	PUNCT
ftr-430	824	30	fairness	fairness	NOUN
ftr-430	824	31	in	in	ADP
ftr-430	824	32	international	international	ADJ
ftr-430	824	33	taxation	taxation	NOUN
ftr-430	824	34	339	339	NUM
ftr-430	824	35	100	100	NUM
ftr-430	824	36	.	.	PUNCT
ftr-430	825	1	see	see	VERB
ftr-430	825	2	peroni	peroni	PROPN
ftr-430	825	3	,	,	PUNCT
ftr-430	825	4	fleming	fleming	NOUN
ftr-430	825	5	,	,	PUNCT
ftr-430	825	6	&	&	CCONJ
ftr-430	825	7	shay	shay	PROPN
ftr-430	825	8	,	,	PUNCT
ftr-430	825	9	supra	supra	PROPN
ftr-430	825	10	note	note	PROPN
ftr-430	825	11	10	10	NUM
ftr-430	825	12	,	,	PUNCT
ftr-430	825	13	at	at	ADP
ftr-430	825	14	459	459	NUM
ftr-430	825	15	-	-	SYM
ftr-430	825	16	64	64	NUM
ftr-430	825	17	,	,	PUNCT
ftr-430	825	18	501	501	NUM
ftr-430	825	19	-	-	SYM
ftr-430	825	20	05	05	NUM
ftr-430	825	21	;	;	PUNCT
ftr-430	825	22	fleming	fleming	NOUN
ftr-430	825	23	,	,	PUNCT
ftr-430	825	24	peroni	peroni	PROPN
ftr-430	825	25	&	&	CCONJ
ftr-430	825	26	shay	shay	PROPN
ftr-430	825	27	,	,	PUNCT
ftr-430	825	28	supra	supra	PROPN
ftr-430	825	29	note	note	PROPN
ftr-430	825	30	10	10	NUM
ftr-430	825	31	,	,	PUNCT
ftr-430	825	32	at	at	ADP
ftr-430	825	33	839	839	NUM
ftr-430	825	34	-	-	SYM
ftr-430	825	35	43	43	NUM
ftr-430	825	36	.	.	PUNCT
ftr-430	826	1	national	national	ADJ
ftr-430	826	2	self	self	NOUN
ftr-430	826	3	-	-	PUNCT
ftr-430	826	4	interest	interest	NOUN
ftr-430	826	5	and	and	CCONJ
ftr-430	826	6	relative	relative	ADJ
ftr-430	826	7	bargaining	bargaining	NOUN
ftr-430	826	8	power	power	NOUN
ftr-430	826	9	.	.	PUNCT
ftr-430	827	1	this	this	DET
ftr-430	827	2	process	process	NOUN
ftr-430	827	3	would	would	AUX
ftr-430	827	4	probably	probably	ADV
ftr-430	827	5	yield	yield	VERB
ftr-430	827	6	tax	tax	NOUN
ftr-430	827	7	treaties	treaty	NOUN
ftr-430	827	8	that	that	PRON
ftr-430	827	9	are	be	AUX
ftr-430	827	10	workable	workable	ADJ
ftr-430	827	11	,	,	PUNCT
ftr-430	827	12	but	but	CCONJ
ftr-430	827	13	not	not	PART
ftr-430	827	14	demonstrably	demonstrably	ADV
ftr-430	827	15	superior	superior	ADJ
ftr-430	827	16	to	to	ADP
ftr-430	827	17	the	the	DET
ftr-430	827	18	current	current	ADJ
ftr-430	827	19	u.s	u.s	PROPN
ftr-430	827	20	.	.	PROPN
ftr-430	827	21	system	system	NOUN
ftr-430	827	22	in	in	ADP
ftr-430	827	23	which	which	PRON
ftr-430	827	24	the	the	DET
ftr-430	827	25	source	source	NOUN
ftr-430	827	26	country	country	NOUN
ftr-430	827	27	takes	take	VERB
ftr-430	827	28	the	the	DET
ftr-430	827	29	priority	priority	NOUN
ftr-430	827	30	position	position	NOUN
ftr-430	827	31	in	in	ADP
ftr-430	827	32	taxing	tax	VERB
ftr-430	827	33	international	international	ADJ
ftr-430	827	34	income	income	NOUN
ftr-430	827	35	and	and	CCONJ
ftr-430	827	36	the	the	DET
ftr-430	827	37	residence	residence	NOUN
ftr-430	827	38	country	country	NOUN
ftr-430	827	39	collects	collect	VERB
ftr-430	827	40	any	any	DET
ftr-430	827	41	residence	residence	NOUN
ftr-430	827	42	country	country	NOUN
ftr-430	827	43	tax	tax	NOUN
ftr-430	827	44	that	that	PRON
ftr-430	827	45	remains	remain	VERB
ftr-430	827	46	after	after	ADP
ftr-430	827	47	allowing	allow	VERB
ftr-430	827	48	a	a	DET
ftr-430	827	49	credit	credit	NOUN
ftr-430	827	50	for	for	ADP
ftr-430	827	51	source	source	NOUN
ftr-430	827	52	country	country	NOUN
ftr-430	827	53	tax	tax	NOUN
ftr-430	827	54	.	.	PUNCT
ftr-430	828	1	(	(	PUNCT
ftr-430	828	2	multilateral	multilateral	ADJ
ftr-430	828	3	agreements	agreement	NOUN
ftr-430	828	4	would	would	AUX
ftr-430	828	5	not	not	PART
ftr-430	828	6	improve	improve	VERB
ftr-430	828	7	on	on	ADP
ftr-430	828	8	theses	thesis	NOUN
ftr-430	828	9	outcomes	outcome	NOUN
ftr-430	828	10	significantly	significantly	ADV
ftr-430	828	11	.	.	PUNCT
ftr-430	828	12	)	)	PUNCT
ftr-430	829	1	moreover	moreover	ADV
ftr-430	829	2	,	,	PUNCT
ftr-430	829	3	the	the	DET
ftr-430	829	4	united	united	PROPN
ftr-430	829	5	states	states	PROPN
ftr-430	829	6	does	do	AUX
ftr-430	829	7	not	not	PART
ftr-430	829	8	have	have	VERB
ftr-430	829	9	bilateral	bilateral	ADJ
ftr-430	829	10	tax	tax	NOUN
ftr-430	829	11	treaties	treaty	NOUN
ftr-430	829	12	with	with	ADP
ftr-430	829	13	most	most	ADJ
ftr-430	829	14	of	of	ADP
ftr-430	829	15	the	the	DET
ftr-430	829	16	world	world	NOUN
ftr-430	829	17	’s	’s	PART
ftr-430	829	18	nations	nation	NOUN
ftr-430	829	19	.	.	PUNCT
ftr-430	830	1	thus	thus	ADV
ftr-430	830	2	,	,	PUNCT
ftr-430	830	3	the	the	DET
ftr-430	830	4	united	united	PROPN
ftr-430	830	5	states	states	PROPN
ftr-430	830	6	must	must	AUX
ftr-430	830	7	adopt	adopt	VERB
ftr-430	830	8	a	a	DET
ftr-430	830	9	unilateral	unilateral	ADJ
ftr-430	830	10	measure	measure	NOUN
ftr-430	830	11	to	to	PART
ftr-430	830	12	mitigate	mitigate	VERB
ftr-430	830	13	double	double	ADJ
ftr-430	830	14	taxation	taxation	NOUN
ftr-430	830	15	of	of	ADP
ftr-430	830	16	its	its	PRON
ftr-430	830	17	residents	resident	NOUN
ftr-430	830	18	’	’	PART
ftr-430	830	19	international	international	ADJ
ftr-430	830	20	income	income	NOUN
ftr-430	830	21	when	when	SCONJ
ftr-430	830	22	a	a	DET
ftr-430	830	23	treaty	treaty	NOUN
ftr-430	830	24	does	do	AUX
ftr-430	830	25	not	not	PART
ftr-430	830	26	apply	apply	VERB
ftr-430	830	27	.	.	PUNCT
ftr-430	831	1	a	a	DET
ftr-430	831	2	fractional	fractional	ADJ
ftr-430	831	3	allocation	allocation	NOUN
ftr-430	831	4	system	system	NOUN
ftr-430	831	5	would	would	AUX
ftr-430	831	6	be	be	AUX
ftr-430	831	7	highly	highly	ADV
ftr-430	831	8	problematic	problematic	ADJ
ftr-430	831	9	as	as	ADP
ftr-430	831	10	a	a	DET
ftr-430	831	11	unilateral	unilateral	ADJ
ftr-430	831	12	measure	measure	NOUN
ftr-430	831	13	because	because	SCONJ
ftr-430	831	14	it	it	PRON
ftr-430	831	15	would	would	AUX
ftr-430	831	16	reach	reach	VERB
ftr-430	831	17	the	the	DET
ftr-430	831	18	correct	correct	ADJ
ftr-430	831	19	result	result	NOUN
ftr-430	831	20	only	only	ADV
ftr-430	831	21	in	in	ADP
ftr-430	831	22	situations	situation	NOUN
ftr-430	831	23	where	where	SCONJ
ftr-430	831	24	the	the	DET
ftr-430	831	25	other	other	ADJ
ftr-430	831	26	country	country	NOUN
ftr-430	831	27	had	have	AUX
ftr-430	831	28	unilaterally	unilaterally	ADV
ftr-430	831	29	adopted	adopt	VERB
ftr-430	831	30	a	a	DET
ftr-430	831	31	fractional	fractional	ADJ
ftr-430	831	32	allocation	allocation	NOUN
ftr-430	831	33	scheme	scheme	NOUN
ftr-430	831	34	that	that	PRON
ftr-430	831	35	was	be	AUX
ftr-430	831	36	perfectly	perfectly	ADV
ftr-430	831	37	complementary	complementary	ADJ
ftr-430	831	38	to	to	ADP
ftr-430	831	39	the	the	DET
ftr-430	831	40	u.s	u.s	PROPN
ftr-430	831	41	.	.	PROPN
ftr-430	831	42	system	system	NOUN
ftr-430	831	43	.	.	PUNCT
ftr-430	832	1	in	in	ADP
ftr-430	832	2	all	all	DET
ftr-430	832	3	other	other	ADJ
ftr-430	832	4	cases	case	NOUN
ftr-430	832	5	,	,	PUNCT
ftr-430	832	6	which	which	PRON
ftr-430	832	7	could	could	AUX
ftr-430	832	8	well	well	ADV
ftr-430	832	9	be	be	AUX
ftr-430	832	10	most	most	ADJ
ftr-430	832	11	cases	case	NOUN
ftr-430	832	12	,	,	PUNCT
ftr-430	832	13	double	double	ADJ
ftr-430	832	14	taxation	taxation	NOUN
ftr-430	832	15	would	would	AUX
ftr-430	832	16	be	be	AUX
ftr-430	832	17	overor	overor	NOUN
ftr-430	832	18	under	under	ADV
ftr-430	832	19	-	-	PUNCT
ftr-430	832	20	mitigated	mitigate	VERB
ftr-430	832	21	.	.	PUNCT
ftr-430	833	1	to	to	PART
ftr-430	833	2	illustrate	illustrate	VERB
ftr-430	833	3	this	this	DET
ftr-430	833	4	point	point	NOUN
ftr-430	833	5	,	,	PUNCT
ftr-430	833	6	assume	assume	VERB
ftr-430	833	7	a	a	DET
ftr-430	833	8	u.s	u.s	PROPN
ftr-430	833	9	.	.	PROPN
ftr-430	833	10	policy	policy	NOUN
ftr-430	833	11	decision	decision	NOUN
ftr-430	833	12	that	that	PRON
ftr-430	833	13	the	the	DET
ftr-430	833	14	proper	proper	ADJ
ftr-430	833	15	unilateral	unilateral	ADJ
ftr-430	833	16	double	double	ADJ
ftr-430	833	17	tax	tax	NOUN
ftr-430	833	18	mitigation	mitigation	NOUN
ftr-430	833	19	approach	approach	NOUN
ftr-430	833	20	is	be	AUX
ftr-430	833	21	to	to	PART
ftr-430	833	22	exempt	exempt	VERB
ftr-430	833	23	half	half	DET
ftr-430	833	24	the	the	DET
ftr-430	833	25	foreign	foreign	ADJ
ftr-430	833	26	-	-	PUNCT
ftr-430	833	27	source	source	NOUN
ftr-430	833	28	income	income	NOUN
ftr-430	833	29	of	of	ADP
ftr-430	833	30	u.s	u.s	PROPN
ftr-430	833	31	.	.	PROPN
ftr-430	833	32	residents	resident	NOUN
ftr-430	833	33	.	.	PUNCT
ftr-430	834	1	if	if	SCONJ
ftr-430	834	2	a	a	DET
ftr-430	834	3	u.s	u.s	PROPN
ftr-430	834	4	.	.	PROPN
ftr-430	834	5	resident	resident	NOUN
ftr-430	834	6	then	then	ADV
ftr-430	834	7	earns	earn	VERB
ftr-430	834	8	income	income	NOUN
ftr-430	834	9	in	in	ADP
ftr-430	834	10	a	a	DET
ftr-430	834	11	source	source	NOUN
ftr-430	834	12	country	country	NOUN
ftr-430	834	13	that	that	PRON
ftr-430	834	14	has	have	AUX
ftr-430	834	15	unilaterally	unilaterally	ADV
ftr-430	834	16	determined	determine	VERB
ftr-430	834	17	to	to	PART
ftr-430	834	18	exempt	exempt	VERB
ftr-430	834	19	75	75	NUM
ftr-430	834	20	%	%	NOUN
ftr-430	834	21	of	of	ADP
ftr-430	834	22	the	the	DET
ftr-430	834	23	local	local	ADJ
ftr-430	834	24	income	income	NOUN
ftr-430	834	25	of	of	ADP
ftr-430	834	26	nonresidents	nonresident	NOUN
ftr-430	834	27	,	,	PUNCT
ftr-430	834	28	one	one	NUM
ftr-430	834	29	quarter	quarter	NOUN
ftr-430	834	30	of	of	ADP
ftr-430	834	31	the	the	DET
ftr-430	834	32	u.s	u.s	PROPN
ftr-430	834	33	.	.	PROPN
ftr-430	834	34	resident	resident	PROPN
ftr-430	834	35	’s	’s	PART
ftr-430	834	36	foreign	foreign	ADJ
ftr-430	834	37	-	-	PUNCT
ftr-430	834	38	source	source	NOUN
ftr-430	834	39	income	income	NOUN
ftr-430	834	40	will	will	AUX
ftr-430	834	41	be	be	AUX
ftr-430	834	42	free	free	ADJ
ftr-430	834	43	of	of	ADP
ftr-430	834	44	both	both	DET
ftr-430	834	45	u.s	u.s	PROPN
ftr-430	834	46	.	.	PROPN
ftr-430	834	47	tax	tax	NOUN
ftr-430	834	48	and	and	CCONJ
ftr-430	834	49	source	source	NOUN
ftr-430	834	50	country	country	NOUN
ftr-430	834	51	tax	tax	NOUN
ftr-430	834	52	.	.	PUNCT
ftr-430	835	1	this	this	PRON
ftr-430	835	2	goes	go	VERB
ftr-430	835	3	far	far	ADV
ftr-430	835	4	beyond	beyond	ADP
ftr-430	835	5	what	what	PRON
ftr-430	835	6	is	be	AUX
ftr-430	835	7	required	require	VERB
ftr-430	835	8	to	to	PART
ftr-430	835	9	ameliorate	ameliorate	VERB
ftr-430	835	10	international	international	ADJ
ftr-430	835	11	double	double	ADJ
ftr-430	835	12	taxation	taxation	NOUN
ftr-430	835	13	and	and	CCONJ
ftr-430	835	14	provides	provide	VERB
ftr-430	835	15	a	a	DET
ftr-430	835	16	distortionary	distortionary	ADJ
ftr-430	835	17	incentive	incentive	NOUN
ftr-430	835	18	for	for	SCONJ
ftr-430	835	19	u.s	u.s	PROPN
ftr-430	835	20	.	.	PROPN
ftr-430	835	21	residents	resident	NOUN
ftr-430	835	22	to	to	PART
ftr-430	835	23	earn	earn	VERB
ftr-430	835	24	income	income	NOUN
ftr-430	835	25	in	in	ADP
ftr-430	835	26	the	the	DET
ftr-430	835	27	source	source	NOUN
ftr-430	835	28	country	country	NOUN
ftr-430	835	29	.	.	PUNCT
ftr-430	836	1	by	by	ADP
ftr-430	836	2	contrast	contrast	NOUN
ftr-430	836	3	,	,	PUNCT
ftr-430	836	4	if	if	SCONJ
ftr-430	836	5	the	the	DET
ftr-430	836	6	source	source	NOUN
ftr-430	836	7	country	country	NOUN
ftr-430	836	8	unilaterally	unilaterally	ADV
ftr-430	836	9	decides	decide	VERB
ftr-430	836	10	to	to	PART
ftr-430	836	11	exempt	exempt	VERB
ftr-430	836	12	only	only	ADV
ftr-430	836	13	25	25	NUM
ftr-430	836	14	%	%	NOUN
ftr-430	836	15	of	of	ADP
ftr-430	836	16	the	the	DET
ftr-430	836	17	local	local	ADJ
ftr-430	836	18	income	income	NOUN
ftr-430	836	19	of	of	ADP
ftr-430	836	20	nonresidents	nonresident	NOUN
ftr-430	836	21	,	,	PUNCT
ftr-430	836	22	one	one	NUM
ftr-430	836	23	quarter	quarter	NOUN
ftr-430	836	24	of	of	ADP
ftr-430	836	25	the	the	DET
ftr-430	836	26	u.s	u.s	PROPN
ftr-430	836	27	.	.	PROPN
ftr-430	836	28	resident	resident	PROPN
ftr-430	836	29	’s	’s	PART
ftr-430	836	30	foreign	foreign	ADJ
ftr-430	836	31	-	-	PUNCT
ftr-430	836	32	source	source	NOUN
ftr-430	836	33	income	income	NOUN
ftr-430	836	34	will	will	AUX
ftr-430	836	35	be	be	AUX
ftr-430	836	36	subject	subject	ADJ
ftr-430	836	37	to	to	ADP
ftr-430	836	38	double	double	ADJ
ftr-430	836	39	taxation	taxation	NOUN
ftr-430	836	40	and	and	CCONJ
ftr-430	836	41	the	the	DET
ftr-430	836	42	economic	economic	ADJ
ftr-430	836	43	harm	harm	NOUN
ftr-430	836	44	of	of	ADP
ftr-430	836	45	double	double	ADJ
ftr-430	836	46	taxation	taxation	NOUN
ftr-430	836	47	will	will	AUX
ftr-430	836	48	persist	persist	VERB
ftr-430	836	49	to	to	ADP
ftr-430	836	50	that	that	DET
ftr-430	836	51	extent	extent	NOUN
ftr-430	836	52	.	.	PUNCT
ftr-430	837	1	for	for	ADP
ftr-430	837	2	these	these	DET
ftr-430	837	3	reasons	reason	NOUN
ftr-430	837	4	,	,	PUNCT
ftr-430	837	5	the	the	DET
ftr-430	837	6	fractional	fractional	ADJ
ftr-430	837	7	apportionment	apportionment	NOUN
ftr-430	837	8	system	system	NOUN
ftr-430	837	9	has	have	VERB
ftr-430	837	10	little	little	ADJ
ftr-430	837	11	attraction	attraction	NOUN
ftr-430	837	12	as	as	ADP
ftr-430	837	13	a	a	DET
ftr-430	837	14	measure	measure	NOUN
ftr-430	837	15	for	for	ADP
ftr-430	837	16	ameliorating	ameliorate	VERB
ftr-430	837	17	international	international	ADJ
ftr-430	837	18	double	double	ADJ
ftr-430	837	19	taxation	taxation	NOUN
ftr-430	837	20	.	.	PUNCT
ftr-430	838	1	vii	vii	PROPN
ftr-430	838	2	.	.	PROPN
ftr-430	838	3	ability	ability	PROPN
ftr-430	838	4	-	-	PUNCT
ftr-430	838	5	to	to	ADP
ftr-430	838	6	-	-	PUNCT
ftr-430	838	7	pay	pay	VERB
ftr-430	838	8	and	and	CCONJ
ftr-430	838	9	the	the	DET
ftr-430	838	10	deferral	deferral	ADJ
ftr-430	838	11	privilege	privilege	NOUN
ftr-430	838	12	a.	a.	NOUN
ftr-430	838	13	exemption	exemption	NOUN
ftr-430	838	14	through	through	ADP
ftr-430	838	15	the	the	DET
ftr-430	838	16	back	back	ADJ
ftr-430	838	17	door	door	NOUN
ftr-430	838	18	the	the	DET
ftr-430	838	19	“	"	PUNCT
ftr-430	838	20	deferral	deferral	ADJ
ftr-430	838	21	privilege	privilege	NOUN
ftr-430	838	22	,	,	PUNCT
ftr-430	838	23	”	"	PUNCT
ftr-430	838	24	which	which	PRON
ftr-430	838	25	is	be	AUX
ftr-430	838	26	among	among	ADP
ftr-430	838	27	the	the	DET
ftr-430	838	28	most	most	ADV
ftr-430	838	29	prominent	prominent	ADJ
ftr-430	838	30	features	feature	NOUN
ftr-430	838	31	of	of	ADP
ftr-430	838	32	the	the	DET
ftr-430	838	33	u.s	u.s	PROPN
ftr-430	838	34	.	.	PROPN
ftr-430	838	35	system	system	NOUN
ftr-430	838	36	for	for	ADP
ftr-430	838	37	taxing	tax	VERB
ftr-430	838	38	international	international	ADJ
ftr-430	838	39	income	income	NOUN
ftr-430	838	40	,	,	PUNCT
ftr-430	838	41	is	be	AUX
ftr-430	838	42	broadly	broadly	ADV
ftr-430	838	43	available	available	ADJ
ftr-430	838	44	to	to	ADP
ftr-430	838	45	u.s	u.s	PROPN
ftr-430	838	46	.	.	PROPN
ftr-430	838	47	residents	resident	NOUN
ftr-430	838	48	that	that	PRON
ftr-430	838	49	conduct	conduct	VERB
ftr-430	838	50	overseas	overseas	ADJ
ftr-430	838	51	business	business	NOUN
ftr-430	838	52	operations	operation	NOUN
ftr-430	838	53	through	through	ADP
ftr-430	838	54	controlled	control	VERB
ftr-430	838	55	foreign	foreign	ADJ
ftr-430	838	56	corporations.100	corporations.100	NOUN
ftr-430	838	57	this	this	DET
ftr-430	838	58	privilege	privilege	NOUN
ftr-430	838	59	generally	generally	ADV
ftr-430	838	60	allows	allow	VERB
ftr-430	838	61	such	such	ADJ
ftr-430	838	62	residents	resident	NOUN
ftr-430	838	63	to	to	PART
ftr-430	838	64	defer	defer	VERB
ftr-430	838	65	paying	pay	VERB
ftr-430	838	66	u.s	u.s	PROPN
ftr-430	838	67	.	.	PROPN
ftr-430	838	68	tax	tax	NOUN
ftr-430	838	69	on	on	ADP
ftr-430	838	70	a	a	DET
ftr-430	838	71	controlled	control	VERB
ftr-430	838	72	foreign	foreign	ADJ
ftr-430	838	73	corporation	corporation	NOUN
ftr-430	838	74	’s	’s	PART
ftr-430	838	75	foreign	foreign	ADJ
ftr-430	838	76	-	-	PUNCT
ftr-430	838	77	source	source	NOUN
ftr-430	838	78	business	business	NOUN
ftr-430	838	79	earnings	earning	NOUN
ftr-430	838	80	until	until	SCONJ
ftr-430	838	81	those	those	DET
ftr-430	838	82	earnings	earning	NOUN
ftr-430	838	83	are	be	AUX
ftr-430	838	84	repatriated	repatriate	VERB
ftr-430	838	85	through	through	ADP
ftr-430	838	86	distributions	distribution	NOUN
ftr-430	838	87	to	to	ADP
ftr-430	838	88	u.s	u.s	PROPN
ftr-430	838	89	.	.	PROPN
ftr-430	838	90	resident	resident	PROPN
ftr-430	839	1	340	340	NUM
ftr-430	839	2	florida	florida	PROPN
ftr-430	839	3	tax	tax	NOUN
ftr-430	839	4	review	review	NOUN
ftr-430	839	5	[	[	X
ftr-430	839	6	vol	vol	NOUN
ftr-430	839	7	.	.	PUNCT
ftr-430	839	8	5:4	5:4	NUM
ftr-430	839	9	101	101	NUM
ftr-430	839	10	.	.	PUNCT
ftr-430	840	1	for	for	ADP
ftr-430	840	2	example	example	NOUN
ftr-430	840	3	,	,	PUNCT
ftr-430	840	4	assuming	assume	VERB
ftr-430	840	5	a	a	DET
ftr-430	840	6	7	7	NUM
ftr-430	840	7	%	%	NOUN
ftr-430	840	8	after	after	ADP
ftr-430	840	9	-	-	PUNCT
ftr-430	840	10	tax	tax	NOUN
ftr-430	840	11	interest	interest	NOUN
ftr-430	840	12	rate	rate	NOUN
ftr-430	840	13	,	,	PUNCT
ftr-430	840	14	$	$	SYM
ftr-430	840	15	1.00	1.00	NUM
ftr-430	840	16	of	of	ADP
ftr-430	840	17	u.s	u.s	PROPN
ftr-430	840	18	.	.	PROPN
ftr-430	840	19	income	income	NOUN
ftr-430	840	20	tax	tax	NOUN
ftr-430	840	21	has	have	VERB
ftr-430	840	22	a	a	DET
ftr-430	840	23	present	present	ADJ
ftr-430	840	24	value	value	NOUN
ftr-430	840	25	of	of	ADP
ftr-430	840	26	only	only	ADV
ftr-430	840	27	about	about	ADV
ftr-430	840	28	13¢	13¢	NUM
ftr-430	840	29	if	if	SCONJ
ftr-430	840	30	payment	payment	NOUN
ftr-430	840	31	of	of	ADP
ftr-430	840	32	the	the	DET
ftr-430	840	33	tax	tax	NOUN
ftr-430	840	34	is	be	AUX
ftr-430	840	35	deferred	defer	VERB
ftr-430	840	36	,	,	PUNCT
ftr-430	840	37	interest	interest	NOUN
ftr-430	840	38	free	free	ADJ
ftr-430	840	39	,	,	PUNCT
ftr-430	840	40	for	for	ADP
ftr-430	840	41	30	30	NUM
ftr-430	840	42	years	year	NOUN
ftr-430	840	43	.	.	PUNCT
ftr-430	841	1	consistent	consistent	ADJ
ftr-430	841	2	with	with	ADP
ftr-430	841	3	this	this	DET
ftr-430	841	4	phenomenon	phenomenon	NOUN
ftr-430	841	5	,	,	PUNCT
ftr-430	841	6	a	a	DET
ftr-430	841	7	recent	recent	ADJ
ftr-430	841	8	study	study	NOUN
ftr-430	841	9	found	find	VERB
ftr-430	841	10	that	that	SCONJ
ftr-430	841	11	there	there	PRON
ftr-430	841	12	were	be	VERB
ftr-430	841	13	virtually	virtually	ADV
ftr-430	841	14	no	no	DET
ftr-430	841	15	repatriations	repatriation	NOUN
ftr-430	841	16	of	of	ADP
ftr-430	841	17	controlled	control	VERB
ftr-430	841	18	foreign	foreign	ADJ
ftr-430	841	19	corporation	corporation	NOUN
ftr-430	841	20	income	income	NOUN
ftr-430	841	21	in	in	ADP
ftr-430	841	22	the	the	DET
ftr-430	841	23	first	first	ADJ
ftr-430	841	24	15	15	NUM
ftr-430	841	25	years	year	NOUN
ftr-430	841	26	after	after	SCONJ
ftr-430	841	27	such	such	DET
ftr-430	841	28	a	a	DET
ftr-430	841	29	corporation	corporation	NOUN
ftr-430	841	30	had	have	AUX
ftr-430	841	31	been	be	AUX
ftr-430	841	32	incorporated	incorporate	VERB
ftr-430	841	33	in	in	ADP
ftr-430	841	34	a	a	DET
ftr-430	841	35	low	low	ADJ
ftr-430	841	36	-	-	PUNCT
ftr-430	841	37	tax	tax	NOUN
ftr-430	841	38	,	,	PUNCT
ftr-430	841	39	foreign	foreign	ADJ
ftr-430	841	40	count	count	NOUN
ftr-430	841	41	ry	ry	AUX
ftr-430	841	42	.	.	PROPN
ftr-430	841	43	see	see	VERB
ftr-430	841	44	grubert	grubert	PROPN
ftr-430	841	45	&	&	CCONJ
ftr-430	841	46	mutti	mutti	PROPN
ftr-430	841	47	,	,	PUNCT
ftr-430	841	48	dividend	dividend	NOUN
ftr-430	841	49	exemption	exemption	NOUN
ftr-430	841	50	,	,	PUNCT
ftr-430	841	51	supra	supra	PROPN
ftr-430	841	52	note	note	NOUN
ftr-430	841	53	10	10	NUM
ftr-430	841	54	,	,	PUNCT
ftr-430	841	55	at	at	ADP
ftr-430	841	56	13	13	NUM
ftr-430	841	57	.	.	PUNCT
ftr-430	842	1	moreover	moreover	ADV
ftr-430	842	2	,	,	PUNCT
ftr-430	842	3	the	the	DET
ftr-430	842	4	effecti	effecti	NOUN
ftr-430	842	5	ve	ve	PROPN
ftr-430	842	6	u.s	u.s	PROPN
ftr-430	842	7	.	.	PROPN
ftr-430	842	8	tax	tax	NOUN
ftr-430	842	9	rate	rate	NOUN
ftr-430	842	10	on	on	ADP
ftr-430	842	11	active	active	ADJ
ftr-430	842	12	foreign	foreign	ADJ
ftr-430	842	13	-	-	PUNCT
ftr-430	842	14	source	source	NOUN
ftr-430	842	15	income	income	NOUN
ftr-430	842	16	has	have	AUX
ftr-430	842	17	been	be	AUX
ftr-430	842	18	calculated	calculate	VERB
ftr-430	842	19	in	in	ADP
ftr-430	842	20	a	a	DET
ftr-430	842	21	range	range	NOUN
ftr-430	842	22	from	from	ADP
ftr-430	842	23	2.7	2.7	NUM
ftr-430	842	24	%	%	NOUN
ftr-430	842	25	to	to	PART
ftr-430	842	26	negative	negative	ADJ
ftr-430	842	27	2.6	2.6	NUM
ftr-430	842	28	%	%	NOUN
ftr-430	842	29	.	.	PUNCT
ftr-430	843	1	see	see	VERB
ftr-430	843	2	altshuler	altshuler	NOUN
ftr-430	843	3	,	,	PUNCT
ftr-430	843	4	supra	supra	PROPN
ftr-430	843	5	note	note	NOUN
ftr-430	843	6	10	10	NUM
ftr-430	843	7	,	,	PUNCT
ftr-430	843	8	at	at	ADP
ftr-430	843	9	1589	1589	NUM
ftr-430	843	10	;	;	PUNCT
ftr-430	843	11	see	see	VERB
ftr-430	843	12	also	also	ADV
ftr-430	843	13	rosanne	rosanne	PROPN
ftr-430	843	14	altshuler	altshuler	PROPN
ftr-430	843	15	&	&	CCONJ
ftr-430	843	16	t.	t.	PROPN
ftr-430	843	17	scott	scott	PROPN
ftr-430	843	18	newlon	newlon	PROPN
ftr-430	843	19	,	,	PUNCT
ftr-430	843	20	the	the	DET
ftr-430	843	21	effects	effect	NOUN
ftr-430	843	22	of	of	ADP
ftr-430	843	23	u.s	u.s	PROPN
ftr-430	843	24	.	.	PROPN
ftr-430	843	25	tax	tax	NOUN
ftr-430	843	26	policy	policy	NOUN
ftr-430	843	27	on	on	ADP
ftr-430	843	28	the	the	DET
ftr-430	843	29	income	income	NOUN
ftr-430	843	30	repat	repat	NOUN
ftr-430	843	31	riat	riat	PROPN
ftr-430	843	32	ion	ion	NOUN
ftr-430	843	33	patterns	pattern	NOUN
ftr-430	843	34	of	of	ADP
ftr-430	843	35	u.s	u.s	PROPN
ftr-430	843	36	.	.	PROPN
ftr-430	843	37	multinational	multinational	ADJ
ftr-430	843	38	corporations	corporation	NOUN
ftr-430	843	39	,	,	PUNCT
ftr-430	843	40	in	in	ADP
ftr-430	843	41	studies	study	NOUN
ftr-430	843	42	in	in	ADP
ftr-430	843	43	international	international	ADJ
ftr-430	843	44	taxation	taxation	NOUN
ftr-430	843	45	77	77	NUM
ftr-430	843	46	,	,	PUNCT
ftr-430	843	47	109	109	NUM
ftr-430	843	48	(	(	PUNCT
ftr-430	843	49	alberto	alberto	PROPN
ftr-430	843	50	giovannini	giovannini	PROPN
ftr-430	843	51	,	,	PUNCT
ftr-430	843	52	r.	r.	PROPN
ftr-430	843	53	glenn	glenn	PROPN
ftr-430	843	54	hubbard	hubbard	PROPN
ftr-430	843	55	&	&	CCONJ
ftr-430	843	56	joel	joel	PROPN
ftr-430	843	57	slemrod	slemrod	PROPN
ftr-430	843	58	eds	eds	PROPN
ftr-430	843	59	.	.	PROPN
ftr-430	843	60	,	,	PUNCT
ftr-430	843	61	1993	1993	NUM
ftr-430	843	62	)	)	PUNCT
ftr-430	843	63	(	(	PUNCT
ftr-430	843	64	“	"	PUNCT
ftr-430	843	65	[	[	X
ftr-430	843	66	u.s	u.s	PROPN
ftr-430	843	67	.	.	PROPN
ftr-430	843	68	corporations	corporation	NOUN
ftr-430	843	69	]	]	PUNCT
ftr-430	843	70	.	.	PUNCT
ftr-430	843	71	.	.	PUNCT
ftr-430	844	1	.	.	PUNCT
ftr-430	844	2	are	be	AUX
ftr-430	844	3	able	able	ADJ
ftr-430	844	4	to	to	PART
ftr-430	844	5	take	take	VERB
ftr-430	844	6	advant	advant	ADJ
ftr-430	844	7	age	age	NOUN
ftr-430	844	8	of	of	ADP
ftr-430	844	9	defer	defer	VERB
ftr-430	844	10	ral	ral	ADJ
ftr-430	844	11	and	and	CCONJ
ftr-430	844	12	the	the	DET
ftr-430	844	13	overall	overall	ADJ
ftr-430	844	14	limitation	limitation	NOUN
ftr-430	844	15	on	on	ADP
ftr-430	844	16	the	the	DET
ftr-430	844	17	foreign	foreign	ADJ
ftr-430	844	18	tax	tax	NOUN
ftr-430	844	19	credit	credit	NOUN
ftr-430	844	20	to	to	PART
ftr-430	844	21	avoid	avoid	VERB
ftr-430	844	22	paying	pay	VERB
ftr-430	844	23	much	much	ADJ
ftr-430	844	24	u.s	u.s	PROPN
ftr-430	844	25	.	.	PROPN
ftr-430	844	26	tax	tax	NOUN
ftr-430	844	27	on	on	ADP
ftr-430	844	28	their	their	PRON
ftr-430	844	29	foreign	foreign	ADJ
ftr-430	844	30	income	income	NOUN
ftr-430	844	31	.	.	PUNCT
ftr-430	844	32	”	"	PUNCT
ftr-430	844	33	)	)	PUNCT
ftr-430	844	34	;	;	PUNCT
ftr-430	844	35	hines	hine	NOUN
ftr-430	844	36	,	,	PUNCT
ftr-430	844	37	supra	supra	PROPN
ftr-430	844	38	note	note	NOUN
ftr-430	844	39	14	14	NUM
ftr-430	844	40	,	,	PUNCT
ftr-430	844	41	at	at	ADP
ftr-430	844	42	401	401	NUM
ftr-430	844	43	(	(	PUNCT
ftr-430	844	44	“	"	PUNCT
ftr-430	844	45	[	[	X
ftr-430	844	46	e]ach	e]ach	X
ftr-430	844	47	year	year	NOUN
ftr-430	844	48	u.s	u.s	PROPN
ftr-430	844	49	.	.	PROPN
ftr-430	844	50	taxes	taxis	NOUN
ftr-430	844	51	are	be	AUX
ftr-430	844	52	deferred	defer	VERB
ftr-430	844	53	on	on	ADP
ftr-430	844	54	roughly	roughly	ADV
ftr-430	844	55	half	half	NOUN
ftr-430	844	56	of	of	ADP
ftr-430	844	57	the	the	DET
ftr-430	844	58	income	income	NOUN
ftr-430	844	59	earned	earn	VERB
ftr-430	844	60	by	by	ADP
ftr-430	844	61	the	the	DET
ftr-430	844	62	foreign	foreign	ADJ
ftr-430	844	63	subsidiaries	subsidiary	NOUN
ftr-430	844	64	of	of	ADP
ftr-430	844	65	american	american	ADJ
ftr-430	844	66	multinational	multinational	ADJ
ftr-430	844	67	corporations	corporation	NOUN
ftr-430	844	68	.	.	PUNCT
ftr-430	844	69	”	"	PUNCT
ftr-430	844	70	)	)	PUNCT
ftr-430	844	71	;	;	PUNCT
ftr-430	845	1	sheppard	sheppard	NOUN
ftr-430	845	2	,	,	PUNCT
ftr-430	845	3	supra	supra	PROPN
ftr-430	845	4	note	note	PROPN
ftr-430	845	5	82	82	NUM
ftr-430	845	6	,	,	PUNCT
ftr-430	845	7	at	at	ADP
ftr-430	845	8	151	151	NUM
ftr-430	845	9	(	(	PUNCT
ftr-430	845	10	“	"	PUNCT
ftr-430	845	11	[	[	X
ftr-430	845	12	t]he	t]he	X
ftr-430	845	13	privilege	privilege	NOUN
ftr-430	845	14	of	of	ADP
ftr-430	845	15	deferral	deferral	NOUN
ftr-430	845	16	under	under	ADP
ftr-430	845	17	the	the	DET
ftr-430	845	18	present	present	ADJ
ftr-430	845	19	swiss	swiss	ADJ
ftr-430	845	20	–	–	PUNCT
ftr-430	845	21	cheese	cheese	NOUN
ftr-430	845	22	subpart	subpart	NOUN
ftr-430	845	23	f	f	PROPN
ftr-430	845	24	is	be	AUX
ftr-430	845	25	so	so	ADV
ftr-430	845	26	great	great	ADJ
ftr-430	845	27	that	that	SCONJ
ftr-430	845	28	all	all	DET
ftr-430	845	29	the	the	DET
ftr-430	845	30	whining	whine	VERB
ftr-430	845	31	amounts	amount	NOUN
ftr-430	845	32	to	to	ADP
ftr-430	845	33	nothing	nothing	PRON
ftr-430	845	34	more	more	ADJ
ftr-430	845	35	than	than	ADP
ftr-430	845	36	just	just	ADV
ftr-430	845	37	whining	whine	VERB
ftr-430	845	38	.	.	PUNCT
ftr-430	845	39	”	"	PUNCT
ftr-430	845	40	)	)	PUNCT
ftr-430	845	41	.	.	PUNCT
ftr-430	846	1	of	of	ADP
ftr-430	846	2	course	course	NOUN
ftr-430	846	3	,	,	PUNCT
ftr-430	846	4	the	the	DET
ftr-430	846	5	cross	cross	NOUN
ftr-430	846	6	-	-	ADJ
ftr-430	846	7	crediting	crediting	NOUN
ftr-430	846	8	of	of	ADP
ftr-430	846	9	foreign	foreign	ADJ
ftr-430	846	10	taxes	taxis	NOUN
ftr-430	846	11	in	in	ADP
ftr-430	846	12	the	the	DET
ftr-430	846	13	irc	irc	PROPN
ftr-430	846	14	§	§	PROPN
ftr-430	846	15	904(d)(1)(i	904(d)(1)(i	NUM
ftr-430	846	16	)	)	PUNCT
ftr-430	846	17	“	"	PUNCT
ftr-430	846	18	basket	basket	NOUN
ftr-430	846	19	”	"	PUNCT
ftr-430	846	20	also	also	ADV
ftr-430	846	21	plays	play	VERB
ftr-430	846	22	a	a	DET
ftr-430	846	23	substantial	substantial	ADJ
ftr-430	846	24	role	role	NOUN
ftr-430	846	25	in	in	ADP
ftr-430	846	26	producing	produce	VERB
ftr-430	846	27	this	this	DET
ftr-430	846	28	low	low	ADJ
ftr-430	846	29	effective	effective	ADJ
ftr-430	846	30	tax	tax	NOUN
ftr-430	846	31	rate	rate	NOUN
ftr-430	846	32	on	on	ADP
ftr-430	846	33	foreign	foreign	ADJ
ftr-430	846	34	-	-	PUNCT
ftr-430	846	35	source	source	NOUN
ftr-430	846	36	income	income	NOUN
ftr-430	846	37	.	.	PUNCT
ftr-430	847	1	in	in	ADP
ftr-430	847	2	fact	fact	NOUN
ftr-430	847	3	,	,	PUNCT
ftr-430	847	4	the	the	DET
ftr-430	847	5	combina	combina	PROPN
ftr-430	847	6	tion	tion	NOUN
ftr-430	847	7	of	of	ADP
ftr-430	847	8	deferral	deferral	ADJ
ftr-430	847	9	,	,	PUNCT
ftr-430	847	10	poorly	poorly	ADV
ftr-430	847	11	designed	design	VERB
ftr-430	847	12	source	source	NOUN
ftr-430	847	13	rules	rule	NOUN
ftr-430	847	14	(	(	PUNCT
ftr-430	847	15	e.g.	e.g.	ADV
ftr-430	847	16	,	,	PUNCT
ftr-430	847	17	the	the	DET
ftr-430	847	18	titl	titl	PROPN
ftr-430	847	19	e	e	NOUN
ftr-430	847	20	-	-	NOUN
ftr-430	847	21	passage	passage	NOUN
ftr-430	847	22	test	test	NOUN
ftr-430	847	23	for	for	ADP
ftr-430	847	24	sales	sale	NOUN
ftr-430	847	25	of	of	ADP
ftr-430	847	26	inventory	inventory	NOUN
ftr-430	847	27	)	)	PUNCT
ftr-430	847	28	,	,	PUNCT
ftr-430	847	29	defective	defective	ADJ
ftr-430	847	30	deduction	deduction	NOUN
ftr-430	847	31	-	-	PUNCT
ftr-430	847	32	allocation	allocation	NOUN
ftr-430	847	33	rules	rule	NOUN
ftr-430	847	34	and	and	CCONJ
ftr-430	847	35	a	a	DET
ftr-430	847	36	foreign	foreign	ADJ
ftr-430	847	37	tax	tax	NOUN
ftr-430	847	38	credit	credit	NOUN
ftr-430	847	39	system	system	NOUN
ftr-430	847	40	that	that	PRON
ftr-430	847	41	allows	allow	VERB
ftr-430	847	42	liberal	liberal	ADJ
ftr-430	847	43	cross	cross	NOUN
ftr-430	847	44	-	-	ADJ
ftr-430	847	45	credit	credit	ADJ
ftr-430	847	46	ing	ing	NOUN
ftr-430	847	47	of	of	ADP
ftr-430	847	48	high	high	ADJ
ftr-430	847	49	and	and	CCONJ
ftr-430	847	50	low	low	ADV
ftr-430	847	51	-	-	PUNCT
ftr-430	847	52	taxed	tax	VERB
ftr-430	847	53	fore	fore	NOUN
ftr-430	847	54	ign	ign	NOUN
ftr-430	847	55	-	-	PUNCT
ftr-430	847	56	source	source	NOUN
ftr-430	847	57	business	business	NOUN
ftr-430	847	58	income	income	NOUN
ftr-430	847	59	imposes	impose	VERB
ftr-430	847	60	lower	low	ADJ
ftr-430	847	61	effective	effective	ADJ
ftr-430	847	62	u.s	u.s	PROPN
ftr-430	847	63	.	.	PROPN
ftr-430	847	64	income	income	NOUN
ftr-430	847	65	tax	tax	NOUN
ftr-430	847	66	than	than	SCONJ
ftr-430	847	67	would	would	AUX
ftr-430	847	68	a	a	DET
ftr-430	847	69	properly	properly	ADV
ftr-430	847	70	designed	design	VERB
ftr-430	847	71	exemption	exemption	NOUN
ftr-430	847	72	system	system	NOUN
ftr-430	847	73	.	.	PUNCT
ftr-430	848	1	see	see	VERB
ftr-430	848	2	u.s	u.s	PROPN
ftr-430	848	3	.	.	PROPN
ftr-430	848	4	treas	treas	PROPN
ftr-430	848	5	.	.	PUNCT
ftr-430	849	1	dep’t	dep’t	NOUN
ftr-430	849	2	,	,	PUNCT
ftr-430	849	3	deferral	deferral	ADJ
ftr-430	849	4	,	,	PUNCT
ftr-430	849	5	supra	supra	ADJ
ftr-430	849	6	note	note	NOUN
ftr-430	849	7	7	7	NUM
ftr-430	849	8	,	,	PUNCT
ftr-430	849	9	at	at	ADP
ftr-430	849	10	46	46	NUM
ftr-430	849	11	,	,	PUNCT
ftr-430	849	12	193	193	NUM
ftr-430	849	13	-	-	SYM
ftr-430	849	14	95	95	NUM
ftr-430	849	15	;	;	PUNCT
ftr-430	849	16	altshuler	altshuler	NOUN
ftr-430	849	17	,	,	PUNCT
ftr-430	849	18	supra	supra	PROPN
ftr-430	849	19	note	note	NOUN
ftr-430	849	20	10	10	NUM
ftr-430	849	21	,	,	PUNCT
ftr-430	849	22	at	at	ADP
ftr-430	849	23	1588	1588	NUM
ftr-430	849	24	-	-	SYM
ftr-430	849	25	90	90	NUM
ftr-430	849	26	,	,	PUNCT
ftr-430	849	27	1593	1593	NUM
ftr-430	849	28	;	;	PUNCT
ftr-430	849	29	robert	robert	PROPN
ftr-430	849	30	j.	j.	PROPN
ftr-430	849	31	peroni	peroni	PROPN
ftr-430	849	32	,	,	PUNCT
ftr-430	849	33	the	the	DET
ftr-430	849	34	proper	proper	ADJ
ftr-430	849	35	approach	approach	NOUN
ftr-430	849	36	for	for	ADP
ftr-430	849	37	taxing	tax	VERB
ftr-430	849	38	the	the	DET
ftr-430	849	39	income	income	NOUN
ftr-430	849	40	of	of	ADP
ftr-430	849	41	foreign	foreign	ADJ
ftr-430	849	42	controlled	control	VERB
ftr-430	849	43	corporations	corporation	NOUN
ftr-430	849	44	,	,	PUNCT
ftr-430	849	45	26	26	NUM
ftr-430	849	46	brook	brook	NOUN
ftr-430	849	47	.	.	PUNCT
ftr-430	850	1	j.	j.	PROPN
ftr-430	850	2	int’l	int’l	NUM
ftr-430	850	3	l.	l.	PROPN
ftr-430	850	4	1579	1579	NUM
ftr-430	850	5	,	,	PUNCT
ftr-430	850	6	1586	1586	NUM
ftr-430	850	7	(	(	PUNCT
ftr-430	850	8	2001	2001	NUM
ftr-430	850	9	)	)	PUNCT
ftr-430	850	10	;	;	PUNCT
ftr-430	850	11	rosenbloom	rosenbloom	NOUN
ftr-430	850	12	,	,	PUNCT
ftr-430	850	13	supra	supra	PROPN
ftr-430	850	14	note	note	PROPN
ftr-430	850	15	36	36	NUM
ftr-430	850	16	;	;	PUNCT
ftr-430	850	17	grubert	grubert	PROPN
ftr-430	850	18	&	&	CCONJ
ftr-430	850	19	mutti	mutti	PROPN
ftr-430	850	20	,	,	PUNCT
ftr-430	850	21	dividend	dividend	NOUN
ftr-430	850	22	exemption	exemption	NOUN
ftr-430	850	23	,	,	PUNCT
ftr-430	850	24	supra	supra	PROPN
ftr-430	850	25	note	note	NOUN
ftr-430	850	26	10	10	NUM
ftr-430	850	27	,	,	PUNCT
ftr-430	850	28	at	at	ADP
ftr-430	850	29	6	6	NUM
ftr-430	850	30	,	,	PUNCT
ftr-430	850	31	8	8	NUM
ftr-430	850	32	-	-	SYM
ftr-430	850	33	24	24	NUM
ftr-430	850	34	.	.	PUNCT
ftr-430	850	35	102	102	NUM
ftr-430	850	36	.	.	PUNCT
ftr-430	851	1	see	see	VERB
ftr-430	851	2	chorvat	chorvat	NOUN
ftr-430	851	3	,	,	PUNCT
ftr-430	851	4	supra	supra	PROPN
ftr-430	851	5	note	note	NOUN
ftr-430	851	6	9	9	NUM
ftr-430	851	7	,	,	PUNCT
ftr-430	851	8	at	at	ADP
ftr-430	851	9	841	841	NUM
ftr-430	851	10	-	-	SYM
ftr-430	851	11	45	45	NUM
ftr-430	851	12	;	;	PUNCT
ftr-430	851	13	hartman	hartman	PROPN
ftr-430	851	14	,	,	PUNCT
ftr-430	851	15	supra	supra	PROPN
ftr-430	851	16	note	note	PROPN
ftr-430	851	17	10	10	NUM
ftr-430	851	18	,	,	PUNCT
ftr-430	851	19	at	at	ADP
ftr-430	851	20	116	116	NUM
ftr-430	851	21	;	;	PUNCT
ftr-430	851	22	rosenbloom	rosenbloom	NOUN
ftr-430	851	23	,	,	PUNCT
ftr-430	851	24	supra	supra	PROPN
ftr-430	851	25	note	note	NOUN
ftr-430	851	26	36	36	NUM
ftr-430	851	27	.	.	NOUN
ftr-430	851	28	103	103	NUM
ftr-430	851	29	.	.	PUNCT
ftr-430	852	1	for	for	ADP
ftr-430	852	2	evidence	evidence	NOUN
ftr-430	852	3	that	that	SCONJ
ftr-430	852	4	the	the	DET
ftr-430	852	5	distortion	distortion	NOUN
ftr-430	852	6	is	be	AUX
ftr-430	852	7	substantial	substantial	ADJ
ftr-430	852	8	,	,	PUNCT
ftr-430	852	9	see	see	VERB
ftr-430	852	10	u.s	u.s	PROPN
ftr-430	852	11	.	.	PROPN
ftr-430	852	12	treas	treas	PROPN
ftr-430	852	13	.	.	PUNCT
ftr-430	853	1	dep’t	dep’t	NOUN
ftr-430	853	2	,	,	PUNCT
ftr-430	853	3	deferral	deferral	ADJ
ftr-430	853	4	,	,	PUNCT
ftr-430	853	5	supra	supra	ADJ
ftr-430	853	6	note	note	NOUN
ftr-430	853	7	7	7	NUM
ftr-430	853	8	,	,	PUNCT
ftr-430	853	9	at	at	ADP
ftr-430	853	10	44	44	NUM
ftr-430	853	11	-	-	SYM
ftr-430	853	12	45	45	NUM
ftr-430	853	13	;	;	PUNCT
ftr-430	853	14	grubert	grubert	PROPN
ftr-430	853	15	&	&	CCONJ
ftr-430	853	16	mutti	mutti	PROPN
ftr-430	853	17	,	,	PUNCT
ftr-430	853	18	where	where	SCONJ
ftr-430	853	19	u.s	u.s	PROPN
ftr-430	853	20	.	.	PROPN
ftr-430	853	21	corporations	corporation	NOUN
ftr-430	853	22	invest	invest	VERB
ftr-430	853	23	,	,	PUNCT
ftr-430	853	24	supra	supra	PROPN
ftr-430	853	25	note	note	NOUN
ftr-430	853	26	10	10	NUM
ftr-430	853	27	,	,	PUNCT
ftr-430	853	28	at	at	ADP
ftr-430	853	29	835	835	NUM
ftr-430	853	30	;	;	PUNCT
ftr-430	853	31	jacqueline	jacqueline	PROPN
ftr-430	853	32	manasterli	manasterli	PROPN
ftr-430	853	33	,	,	PUNCT
ftr-430	853	34	offshore	offshore	ADJ
ftr-430	853	35	financial	financial	ADJ
ftr-430	853	36	centers	center	NOUN
ftr-430	853	37	and	and	CCONJ
ftr-430	853	38	harmful	harmful	ADJ
ftr-430	853	39	tax	tax	NOUN
ftr-430	853	40	regimes	regime	NOUN
ftr-430	853	41	trigger	trigger	NOUN
ftr-430	853	42	flurry	flurry	NOUN
ftr-430	853	43	of	of	ADP
ftr-430	853	44	international	international	ADJ
ftr-430	853	45	developments	development	NOUN
ftr-430	853	46	,	,	PUNCT
ftr-430	853	47	21	21	NUM
ftr-430	853	48	tax	tax	NOUN
ftr-430	853	49	notes	note	NOUN
ftr-430	853	50	int’l	int’l	NOUN
ftr-430	853	51	2541	2541	NUM
ftr-430	853	52	(	(	PUNCT
ftr-430	853	53	2000	2000	NUM
ftr-430	853	54	)	)	PUNCT
ftr-430	854	1	;	;	PUNCT
ftr-430	854	2	martin	martin	PROPN
ftr-430	854	3	a.	a.	PROPN
ftr-430	854	4	sullivan	sullivan	PROPN
ftr-430	854	5	,	,	PUNCT
ftr-430	854	6	u.s	u.s	PROPN
ftr-430	854	7	.	.	PROPN
ftr-430	854	8	firms	firm	NOUN
ftr-430	854	9	invest	invest	VERB
ftr-430	854	10	heavily	heavily	ADV
ftr-430	854	11	in	in	ADP
ftr-430	854	12	low	low	ADJ
ftr-430	854	13	-	-	PUNCT
ftr-430	854	14	tax	tax	NOUN
ftr-430	854	15	countries	country	NOUN
ftr-430	854	16	,	,	PUNCT
ftr-430	854	17	89	89	NUM
ftr-430	854	18	tax	tax	NOUN
ftr-430	854	19	notes	note	NOUN
ftr-430	854	20	1349	1349	NUM
ftr-430	854	21	,	,	PUNCT
ftr-430	854	22	1349	1349	NUM
ftr-430	854	23	-	-	SYM
ftr-430	854	24	52	52	NUM
ftr-430	854	25	(	(	PUNCT
ftr-430	854	26	2000	2000	NUM
ftr-430	854	27	)	)	PUNCT
ftr-430	854	28	.	.	PUNCT
ftr-430	855	1	104	104	X
ftr-430	855	2	.	.	PUNCT
ftr-430	856	1	see	see	VERB
ftr-430	856	2	peroni	peroni	PROPN
ftr-430	856	3	,	,	PUNCT
ftr-430	856	4	fleming	fleming	PROPN
ftr-430	856	5	&	&	CCONJ
ftr-430	856	6	shay	shay	PROPN
ftr-430	856	7	,	,	PUNCT
ftr-430	856	8	supra	supra	PROPN
ftr-430	856	9	note	note	PROPN
ftr-430	856	10	10	10	NUM
ftr-430	856	11	,	,	PUNCT
ftr-430	856	12	at	at	ADP
ftr-430	856	13	464	464	NUM
ftr-430	856	14	-	-	SYM
ftr-430	856	15	70	70	NUM
ftr-430	856	16	;	;	PUNCT
ftr-430	856	17	fleming	fleming	NOUN
ftr-430	856	18	,	,	PUNCT
ftr-430	856	19	peroni	peroni	PROPN
ftr-430	856	20	&	&	CCONJ
ftr-430	856	21	shay	shay	PROPN
ftr-430	856	22	,	,	PUNCT
ftr-430	856	23	supra	supra	PROPN
ftr-430	856	24	note	note	PROPN
ftr-430	856	25	10	10	NUM
ftr-430	856	26	,	,	PUNCT
ftr-430	856	27	at	at	ADP
ftr-430	856	28	841	841	NUM
ftr-430	856	29	-	-	SYM
ftr-430	856	30	46	46	NUM
ftr-430	856	31	.	.	PUNCT
ftr-430	857	1	shareholders	shareholder	NOUN
ftr-430	857	2	or	or	CCONJ
ftr-430	857	3	through	through	ADP
ftr-430	857	4	shareholder	shareholder	NOUN
ftr-430	857	5	sa	sa	PROPN
ftr-430	857	6	les	les	PROPN
ftr-430	857	7	of	of	ADP
ftr-430	857	8	controlled	control	VERB
ftr-430	857	9	foreign	foreign	ADJ
ftr-430	857	10	corporation	corporation	NOUN
ftr-430	857	11	stock	stock	NOUN
ftr-430	857	12	at	at	ADP
ftr-430	857	13	a	a	DET
ftr-430	857	14	price	price	NOUN
ftr-430	857	15	which	which	PRON
ftr-430	857	16	reflects	reflect	VERB
ftr-430	857	17	accumulated	accumulated	ADJ
ftr-430	857	18	income	income	NOUN
ftr-430	857	19	.	.	PUNCT
ftr-430	858	1	if	if	SCONJ
ftr-430	858	2	the	the	DET
ftr-430	858	3	deferral	deferral	ADJ
ftr-430	858	4	period	period	NOUN
ftr-430	858	5	is	be	AUX
ftr-430	858	6	sufficiently	sufficiently	ADV
ftr-430	858	7	long	long	ADJ
ftr-430	858	8	,	,	PUNCT
ftr-430	858	9	the	the	DET
ftr-430	858	10	present	present	ADJ
ftr-430	858	11	value	value	NOUN
ftr-430	858	12	of	of	ADP
ftr-430	858	13	the	the	DET
ftr-430	858	14	deferred	deferred	ADJ
ftr-430	858	15	u.s	u.s	PROPN
ftr-430	858	16	.	.	PROPN
ftr-430	858	17	tax	tax	NOUN
ftr-430	858	18	will	will	AUX
ftr-430	858	19	fall	fall	VERB
ftr-430	858	20	to	to	ADP
ftr-430	858	21	such	such	DET
ftr-430	858	22	a	a	DET
ftr-430	858	23	low	low	ADJ
ftr-430	858	24	level	level	NOUN
ftr-430	858	25	that	that	PRON
ftr-430	858	26	deferral	deferral	ADJ
ftr-430	858	27	virtually	virtually	ADV
ftr-430	858	28	equals	equal	VERB
ftr-430	858	29	exemption	exemption	NOUN
ftr-430	858	30	of	of	ADP
ftr-430	858	31	the	the	DET
ftr-430	858	32	foreign	foreign	ADJ
ftr-430	858	33	-	-	PUNCT
ftr-430	858	34	source	source	NOUN
ftr-430	858	35	income	income	NOUN
ftr-430	858	36	from	from	ADP
ftr-430	858	37	u.s	u.s	PROPN
ftr-430	858	38	.	.	PROPN
ftr-430	858	39	tax.101	tax.101	PROPN
ftr-430	858	40	thus	thus	ADV
ftr-430	858	41	,	,	PUNCT
ftr-430	858	42	deferral	deferral	NOUN
ftr-430	858	43	can	can	AUX
ftr-430	858	44	be	be	AUX
ftr-430	858	45	regarded	regard	VERB
ftr-430	858	46	as	as	ADP
ftr-430	858	47	an	an	DET
ftr-430	858	48	indirect	indirect	ADJ
ftr-430	858	49	,	,	PUNCT
ftr-430	858	50	elective	elective	ADJ
ftr-430	858	51	method	method	NOUN
ftr-430	858	52	for	for	ADP
ftr-430	858	53	well	well	ADV
ftr-430	858	54	-	-	PUNCT
ftr-430	858	55	advised	advise	VERB
ftr-430	858	56	u.s	u.s	PROPN
ftr-430	858	57	.	.	PROPN
ftr-430	858	58	residents	resident	NOUN
ftr-430	858	59	to	to	PART
ftr-430	858	60	achieve	achieve	VERB
ftr-430	858	61	an	an	DET
ftr-430	858	62	exemption	exemption	NOUN
ftr-430	858	63	-	-	PUNCT
ftr-430	858	64	like	like	ADJ
ftr-430	858	65	treatment	treatment	NOUN
ftr-430	858	66	for	for	ADP
ftr-430	858	67	their	their	PRON
ftr-430	858	68	foreign	foreign	ADJ
ftr-430	858	69	-	-	PUNCT
ftr-430	858	70	source	source	NOUN
ftr-430	858	71	income.102	income.102	NOUN
ftr-430	858	72	this	this	PRON
ftr-430	858	73	means	mean	VERB
ftr-430	858	74	that	that	SCONJ
ftr-430	858	75	in	in	ADP
ftr-430	858	76	addition	addition	NOUN
ftr-430	858	77	to	to	ADP
ftr-430	858	78	being	be	AUX
ftr-430	858	79	faulted	fault	VERB
ftr-430	858	80	for	for	ADP
ftr-430	858	81	distort	distort	ADJ
ftr-430	858	82	ing	ing	ADJ
ftr-430	858	83	decision	decision	NOUN
ftr-430	858	84	making103	making103	VERB
ftr-430	858	85	by	by	ADP
ftr-430	858	86	encouraging	encourage	VERB
ftr-430	858	87	u.s	u.s	PROPN
ftr-430	858	88	.	.	PROPN
ftr-430	858	89	residents	resident	NOUN
ftr-430	858	90	to	to	PART
ftr-430	858	91	locate	locate	VERB
ftr-430	858	92	business	business	NOUN
ftr-430	858	93	operations	operation	NOUN
ftr-430	858	94	in	in	ADP
ftr-430	858	95	low	low	ADJ
ftr-430	858	96	-	-	PUNCT
ftr-430	858	97	tax	tax	NOUN
ftr-430	858	98	foreign	foreign	NOUN
ftr-430	858	99	countries,104	countries,104	NOUN
ftr-430	858	100	deferral	deferral	NOUN
ftr-430	858	101	should	should	AUX
ftr-430	858	102	also	also	ADV
ftr-430	858	103	be	be	AUX
ftr-430	858	104	criticized	criticize	VERB
ftr-430	858	105	–	–	PUNCT
ftr-430	858	106	just	just	ADV
ftr-430	858	107	like	like	ADP
ftr-430	858	108	an	an	DET
ftr-430	858	109	explicit	explicit	ADJ
ftr-430	858	110	exemption	exemption	NOUN
ftr-430	858	111	system	system	NOUN
ftr-430	858	112	–	–	PUNCT
ftr-430	858	113	as	as	ADP
ftr-430	858	114	being	be	AUX
ftr-430	858	115	a	a	DET
ftr-430	858	116	substantial	substantial	ADJ
ftr-430	858	117	departure	departure	NOUN
ftr-430	858	118	from	from	ADP
ftr-430	858	119	the	the	DET
ftr-430	858	120	ability	ability	NOUN
ftr-430	858	121	-	-	PUNCT
ftr-430	858	122	to	to	ADP
ftr-430	858	123	-	-	PUNCT
ftr-430	858	124	pay	pay	NOUN
ftr-430	858	125	norm	norm	NOUN
ftr-430	858	126	.	.	PUNCT
ftr-430	859	1	stated	state	VERB
ftr-430	859	2	differently	differently	ADV
ftr-430	859	3	,	,	PUNCT
ftr-430	859	4	the	the	DET
ftr-430	859	5	deferral	deferral	ADJ
ftr-430	859	6	privilege	privilege	NOUN
ftr-430	859	7	is	be	AUX
ftr-430	859	8	fundamentally	fundamentally	ADV
ftr-430	859	9	inconsistent	inconsistent	ADJ
ftr-430	859	10	with	with	ADP
ftr-430	859	11	the	the	DET
ftr-430	859	12	2001	2001	NUM
ftr-430	859	13	]	]	PUNCT
ftr-430	859	14	fairness	fairness	NOUN
ftr-430	859	15	in	in	ADP
ftr-430	859	16	international	international	ADJ
ftr-430	859	17	taxation	taxation	NOUN
ftr-430	859	18	341	341	NUM
ftr-430	859	19	105	105	NUM
ftr-430	859	20	.	.	PUNCT
ftr-430	860	1	see	see	VERB
ftr-430	860	2	u.s	u.s	PROPN
ftr-430	860	3	.	.	PROPN
ftr-430	860	4	treas	treas	PROPN
ftr-430	860	5	.	.	PUNCT
ftr-430	861	1	dep’t	dep’t	NOUN
ftr-430	861	2	,	,	PUNCT
ftr-430	861	3	blueprints	blueprint	NOUN
ftr-430	861	4	,	,	PUNCT
ftr-430	861	5	supra	supra	PROPN
ftr-430	861	6	note	note	NOUN
ftr-430	861	7	1	1	NUM
ftr-430	861	8	,	,	PUNCT
ftr-430	861	9	at	at	ADP
ftr-430	861	10	133	133	NUM
ftr-430	861	11	;	;	PUNCT
ftr-430	861	12	1	1	NUM
ftr-430	861	13	u.s	u.s	PROPN
ftr-430	861	14	.	.	PROPN
ftr-430	861	15	treas	treas	PROPN
ftr-430	861	16	.	.	PUNCT
ftr-430	862	1	dep’t	dep’t	PROPN
ftr-430	862	2	,	,	PUNCT
ftr-430	862	3	tax	tax	NOUN
ftr-430	862	4	reform	reform	NOUN
ftr-430	862	5	,	,	PUNCT
ftr-430	862	6	supra	supra	PROPN
ftr-430	862	7	note	note	NOUN
ftr-430	862	8	1	1	NUM
ftr-430	862	9	,	,	PUNCT
ftr-430	862	10	at	at	ADP
ftr-430	862	11	208	208	NUM
ftr-430	862	12	.	.	PUNCT
ftr-430	862	13	106	106	NUM
ftr-430	862	14	.	.	PUNCT
ftr-430	863	1	see	see	VERB
ftr-430	863	2	congress	congress	PROPN
ftr-430	863	3	ional	ional	PROPN
ftr-430	863	4	budget	budget	NOUN
ftr-430	863	5	office	office	NOUN
ftr-430	863	6	,	,	PUNCT
ftr-430	863	7	the	the	DET
ftr-430	863	8	economic	economic	ADJ
ftr-430	863	9	effects	effect	NOUN
ftr-430	863	10	of	of	ADP
ftr-430	863	11	comprehensive	comprehensive	ADJ
ftr-430	863	12	tax	tax	NOUN
ftr-430	863	13	reform	reform	NOUN
ftr-430	863	14	ch	ch	NOUN
ftr-430	863	15	.	.	PROPN
ftr-430	863	16	2	2	NUM
ftr-430	863	17	(	(	PUNCT
ftr-430	863	18	1997	1997	NUM
ftr-430	863	19	)	)	PUNCT
ftr-430	863	20	;	;	PUNCT
ftr-430	863	21	staff	staff	NOUN
ftr-430	863	22	of	of	ADP
ftr-430	863	23	joint	joint	ADJ
ftr-430	863	24	comm	comm	NOUN
ftr-430	863	25	.	.	PUNCT
ftr-430	864	1	on	on	ADP
ftr-430	864	2	taxation	taxation	NOUN
ftr-430	864	3	,	,	PUNCT
ftr-430	864	4	description	description	NOUN
ftr-430	864	5	and	and	CCONJ
ftr-430	864	6	analysis	analysis	NOUN
ftr-430	864	7	of	of	ADP
ftr-430	864	8	proposals	proposal	NOUN
ftr-430	864	9	to	to	PART
ftr-430	864	10	replace	replace	VERB
ftr-430	864	11	the	the	DET
ftr-430	864	12	federal	federal	ADJ
ftr-430	864	13	income	income	NOUN
ftr-430	864	14	tax	tax	NOUN
ftr-430	864	15	51	51	NUM
ftr-430	864	16	-	-	SYM
ftr-430	864	17	55	55	NUM
ftr-430	864	18	(	(	PUNCT
ftr-430	864	19	comm	comm	NOUN
ftr-430	864	20	.	.	PUNCT
ftr-430	865	1	print	print	NOUN
ftr-430	865	2	1995	1995	NUM
ftr-430	865	3	)	)	PUNCT
ftr-430	865	4	.	.	PUNCT
ftr-430	866	1	107	107	NUM
ftr-430	866	2	.	.	PUNCT
ftr-430	867	1	for	for	ADP
ftr-430	867	2	a	a	DET
ftr-430	867	3	more	more	ADV
ftr-430	867	4	detailed	detailed	ADJ
ftr-430	867	5	examination	examination	NOUN
ftr-430	867	6	of	of	ADP
ftr-430	867	7	the	the	DET
ftr-430	867	8	parallels	parallel	NOUN
ftr-430	867	9	between	between	ADP
ftr-430	867	10	a	a	DET
ftr-430	867	11	consumption	consumption	NOUN
ftr-430	867	12	tax	tax	NOUN
ftr-430	867	13	regime	regime	NOUN
ftr-430	867	14	and	and	CCONJ
ftr-430	867	15	deferral	deferral	NOUN
ftr-430	867	16	of	of	ADP
ftr-430	867	17	u.s	u.s	PROPN
ftr-430	867	18	.	.	PROPN
ftr-430	867	19	tax	tax	NOUN
ftr-430	867	20	on	on	ADP
ftr-430	867	21	income	income	NOUN
ftr-430	867	22	earned	earn	VERB
ftr-430	867	23	through	through	ADP
ftr-430	867	24	a	a	DET
ftr-430	867	25	controlled	control	VERB
ftr-430	867	26	foreign	foreign	ADJ
ftr-430	867	27	corporation	corporation	NOUN
ftr-430	867	28	,	,	PUNCT
ftr-430	867	29	see	see	VERB
ftr-430	867	30	peroni	peroni	PROPN
ftr-430	867	31	,	,	PUNCT
ftr-430	867	32	fleming	fleming	PROPN
ftr-430	867	33	&	&	CCONJ
ftr-430	867	34	shay	shay	PROPN
ftr-430	867	35	,	,	PUNCT
ftr-430	867	36	supra	supra	PROPN
ftr-430	867	37	note	note	PROPN
ftr-430	867	38	10	10	NUM
ftr-430	867	39	,	,	PUNCT
ftr-430	867	40	at	at	ADP
ftr-430	867	41	466	466	NUM
ftr-430	867	42	-	-	SYM
ftr-430	867	43	68	68	NUM
ftr-430	867	44	.	.	PUNCT
ftr-430	868	1	ability	ability	NOUN
ftr-430	868	2	-	-	PUNCT
ftr-430	868	3	to	to	ADP
ftr-430	868	4	-	-	PUNCT
ftr-430	868	5	pay	pay	VERB
ftr-430	868	6	principle	principle	NOUN
ftr-430	868	7	and	and	CCONJ
ftr-430	868	8	,	,	PUNCT
ftr-430	868	9	therefore	therefore	ADV
ftr-430	868	10	,	,	PUNCT
ftr-430	868	11	fundamentally	fundamentally	ADV
ftr-430	868	12	inconsistent	inconsistent	ADJ
ftr-430	868	13	with	with	ADP
ftr-430	868	14	an	an	DET
ftr-430	868	15	income	income	NOUN
ftr-430	868	16	tax	tax	NOUN
ftr-430	868	17	system	system	NOUN
ftr-430	868	18	based	base	VERB
ftr-430	868	19	on	on	ADP
ftr-430	868	20	the	the	DET
ftr-430	868	21	ability	ability	NOUN
ftr-430	868	22	-	-	PUNCT
ftr-430	868	23	to	to	ADP
ftr-430	868	24	-	-	PUNCT
ftr-430	868	25	pay	pay	NOUN
ftr-430	868	26	norm	norm	NOUN
ftr-430	868	27	.	.	PUNCT
ftr-430	869	1	b.	b.	PROPN
ftr-430	869	2	creeping	creep	VERB
ftr-430	869	3	towards	towards	ADP
ftr-430	869	4	taxing	tax	VERB
ftr-430	869	5	consumption	consumption	NOUN
ftr-430	869	6	consumption	consumption	NOUN
ftr-430	869	7	tax	tax	NOUN
ftr-430	869	8	devotees	devotee	NOUN
ftr-430	869	9	might	might	AUX
ftr-430	869	10	object	object	VERB
ftr-430	869	11	to	to	ADP
ftr-430	869	12	this	this	DET
ftr-430	869	13	conclusion	conclusion	NOUN
ftr-430	869	14	.	.	PUNCT
ftr-430	870	1	this	this	PRON
ftr-430	870	2	is	be	AUX
ftr-430	870	3	because	because	SCONJ
ftr-430	870	4	corporate	corporate	ADJ
ftr-430	870	5	income	income	NOUN
ftr-430	870	6	is	be	AUX
ftr-430	870	7	not	not	PART
ftr-430	870	8	taxed	tax	VERB
ftr-430	870	9	under	under	ADP
ftr-430	870	10	a	a	DET
ftr-430	870	11	theoretically	theoretically	ADV
ftr-430	870	12	pure	pure	ADJ
ftr-430	870	13	cash	cash	NOUN
ftr-430	870	14	-	-	PUNCT
ftr-430	870	15	flow	flow	NOUN
ftr-430	870	16	consumption	consumption	NOUN
ftr-430	870	17	tax105	tax105	NOUN
ftr-430	870	18	and	and	CCONJ
ftr-430	870	19	although	although	SCONJ
ftr-430	870	20	corporations	corporation	NOUN
ftr-430	870	21	appear	appear	VERB
ftr-430	870	22	to	to	PART
ftr-430	870	23	be	be	AUX
ftr-430	870	24	taxpayers	taxpayer	NOUN
ftr-430	870	25	under	under	ADP
ftr-430	870	26	a	a	DET
ftr-430	870	27	value	value	NOUN
ftr-430	870	28	added	add	VERB
ftr-430	870	29	tax	tax	NOUN
ftr-430	870	30	or	or	CCONJ
ftr-430	870	31	a	a	DET
ftr-430	870	32	retail	retail	ADJ
ftr-430	870	33	sales	sale	NOUN
ftr-430	870	34	tax	tax	NOUN
ftr-430	870	35	,	,	PUNCT
ftr-430	870	36	those	those	DET
ftr-430	870	37	levies	levy	NOUN
ftr-430	870	38	are	be	AUX
ftr-430	870	39	actually	actually	ADV
ftr-430	870	40	borne	bear	VERB
ftr-430	870	41	by	by	ADP
ftr-430	870	42	consumers	consumer	NOUN
ftr-430	870	43	with	with	ADP
ftr-430	870	44	corporations	corporation	NOUN
ftr-430	870	45	serving	serve	VERB
ftr-430	870	46	as	as	ADP
ftr-430	870	47	mere	mere	ADJ
ftr-430	870	48	collection	collection	NOUN
ftr-430	870	49	agents	agent	NOUN
ftr-430	870	50	for	for	ADP
ftr-430	870	51	the	the	DET
ftr-430	870	52	government.106	government.106	PROPN
ftr-430	870	53	thus	thus	ADV
ftr-430	870	54	,	,	PUNCT
ftr-430	870	55	consumption	consumption	NOUN
ftr-430	870	56	tax	tax	NOUN
ftr-430	870	57	advocates	advocate	NOUN
ftr-430	870	58	might	might	AUX
ftr-430	870	59	see	see	VERB
ftr-430	870	60	the	the	DET
ftr-430	870	61	near	near	ADV
ftr-430	870	62	-	-	PUNCT
ftr-430	870	63	zero	zero	NUM
ftr-430	870	64	u.s	u.s	PROPN
ftr-430	870	65	.	.	PROPN
ftr-430	870	66	corporate	corporate	ADJ
ftr-430	870	67	tax	tax	NOUN
ftr-430	870	68	that	that	PRON
ftr-430	870	69	can	can	AUX
ftr-430	870	70	be	be	AUX
ftr-430	870	71	achieved	achieve	VERB
ftr-430	870	72	through	through	ADP
ftr-430	870	73	deferral	deferral	NOUN
ftr-430	870	74	of	of	ADP
ftr-430	870	75	u.s	u.s	PROPN
ftr-430	870	76	.	.	PROPN
ftr-430	870	77	tax	tax	NOUN
ftr-430	870	78	on	on	ADP
ftr-430	870	79	controlled	control	VERB
ftr-430	870	80	foreign	foreign	ADJ
ftr-430	870	81	corporation	corporation	NOUN
ftr-430	870	82	income	income	NOUN
ftr-430	870	83	as	as	ADP
ftr-430	870	84	a	a	DET
ftr-430	870	85	welcome	welcome	ADJ
ftr-430	870	86	incremental	incremental	ADJ
ftr-430	870	87	step	step	NOUN
ftr-430	870	88	towards	towards	ADP
ftr-430	870	89	a	a	DET
ftr-430	870	90	comprehensive	comprehensive	ADJ
ftr-430	870	91	consumption	consumption	NOUN
ftr-430	870	92	tax	tax	NOUN
ftr-430	870	93	regime.107	regime.107	NOUN
ftr-430	870	94	we	we	PRON
ftr-430	870	95	submit	submit	VERB
ftr-430	870	96	,	,	PUNCT
ftr-430	870	97	however	however	ADV
ftr-430	870	98	,	,	PUNCT
ftr-430	870	99	that	that	SCONJ
ftr-430	870	100	granting	grant	VERB
ftr-430	870	101	consumption	consumption	NOUN
ftr-430	870	102	tax	tax	NOUN
ftr-430	870	103	treatment	treatment	NOUN
ftr-430	870	104	to	to	ADP
ftr-430	870	105	income	income	NOUN
ftr-430	870	106	earned	earn	VERB
ftr-430	870	107	through	through	ADP
ftr-430	870	108	a	a	DET
ftr-430	870	109	controlled	control	VERB
ftr-430	870	110	foreign	foreign	ADJ
ftr-430	870	111	corporation	corporation	NOUN
ftr-430	870	112	(	(	PUNCT
ftr-430	870	113	as	as	ADV
ftr-430	870	114	well	well	ADV
ftr-430	870	115	as	as	ADP
ftr-430	870	116	to	to	ADP
ftr-430	870	117	other	other	ADJ
ftr-430	870	118	items	item	NOUN
ftr-430	870	119	such	such	ADJ
ftr-430	870	120	as	as	ADP
ftr-430	870	121	ira	ira	PROPN
ftr-430	870	122	contributions	contribution	NOUN
ftr-430	870	123	)	)	PUNCT
ftr-430	870	124	,	,	PUNCT
ftr-430	870	125	while	while	SCONJ
ftr-430	870	126	generally	generally	ADV
ftr-430	870	127	maintaining	maintain	VERB
ftr-430	870	128	an	an	DET
ftr-430	870	129	income	income	NOUN
ftr-430	870	130	tax	tax	NOUN
ftr-430	870	131	regime	regime	NOUN
ftr-430	870	132	with	with	ADP
ftr-430	870	133	respect	respect	NOUN
ftr-430	870	134	to	to	ADP
ftr-430	870	135	domestic	domestic	ADJ
ftr-430	870	136	income	income	NOUN
ftr-430	870	137	-	-	PUNCT
ftr-430	870	138	producing	produce	VERB
ftr-430	870	139	activities	activity	NOUN
ftr-430	870	140	,	,	PUNCT
ftr-430	870	141	creates	create	VERB
ftr-430	870	142	unacceptable	unacceptable	ADJ
ftr-430	870	143	distortions	distortion	NOUN
ftr-430	870	144	in	in	ADP
ftr-430	870	145	taxpayer	taxpayer	NOUN
ftr-430	870	146	investment	investment	NOUN
ftr-430	870	147	decisions	decision	NOUN
ftr-430	870	148	.	.	PUNCT
ftr-430	871	1	if	if	SCONJ
ftr-430	871	2	a	a	DET
ftr-430	871	3	consumption	consumption	NOUN
ftr-430	871	4	tax	tax	NOUN
ftr-430	871	5	regime	regime	NOUN
ftr-430	871	6	is	be	AUX
ftr-430	871	7	the	the	DET
ftr-430	871	8	right	right	ADJ
ftr-430	871	9	approach	approach	NOUN
ftr-430	871	10	for	for	ADP
ftr-430	871	11	providing	provide	VERB
ftr-430	871	12	most	most	ADJ
ftr-430	871	13	of	of	ADP
ftr-430	871	14	the	the	DET
ftr-430	871	15	federal	federal	ADJ
ftr-430	871	16	government	government	NOUN
ftr-430	871	17	’s	’s	PART
ftr-430	871	18	revenues	revenue	NOUN
ftr-430	871	19	(	(	PUNCT
ftr-430	871	20	we	we	PRON
ftr-430	871	21	believe	believe	VERB
ftr-430	871	22	that	that	SCONJ
ftr-430	871	23	it	it	PRON
ftr-430	871	24	is	be	AUX
ftr-430	871	25	not	not	PART
ftr-430	871	26	)	)	PUNCT
ftr-430	871	27	,	,	PUNCT
ftr-430	871	28	then	then	ADV
ftr-430	871	29	congress	congress	PROPN
ftr-430	871	30	should	should	AUX
ftr-430	871	31	adopt	adopt	VERB
ftr-430	871	32	a	a	DET
ftr-430	871	33	comprehensive	comprehensive	ADJ
ftr-430	871	34	consumption	consumption	NOUN
ftr-430	871	35	tax	tax	NOUN
ftr-430	871	36	instead	instead	ADV
ftr-430	871	37	of	of	ADP
ftr-430	871	38	including	include	VERB
ftr-430	871	39	ad	ad	X
ftr-430	871	40	hoc	hoc	X
ftr-430	871	41	,	,	PUNCT
ftr-430	871	42	distortive	distortive	ADJ
ftr-430	871	43	consumption	consumption	NOUN
ftr-430	871	44	tax	tax	NOUN
ftr-430	871	45	features	feature	NOUN
ftr-430	871	46	in	in	ADP
ftr-430	871	47	the	the	DET
ftr-430	871	48	income	income	NOUN
ftr-430	871	49	tax	tax	NOUN
ftr-430	871	50	.	.	PUNCT
ftr-430	872	1	in	in	ADP
ftr-430	872	2	making	make	VERB
ftr-430	872	3	this	this	DET
ftr-430	872	4	argument	argument	NOUN
ftr-430	872	5	,	,	PUNCT
ftr-430	872	6	however	however	ADV
ftr-430	872	7	,	,	PUNCT
ftr-430	872	8	we	we	PRON
ftr-430	872	9	recognize	recognize	VERB
ftr-430	872	10	that	that	SCONJ
ftr-430	872	11	administrability	administrability	NOUN
ftr-430	872	12	concerns	concern	NOUN
ftr-430	872	13	may	may	AUX
ftr-430	872	14	require	require	VERB
ftr-430	872	15	consumption	consumption	NOUN
ftr-430	872	16	tax	tax	NOUN
ftr-430	872	17	treatment	treatment	NOUN
ftr-430	872	18	of	of	ADP
ftr-430	872	19	certain	certain	ADJ
ftr-430	872	20	items	item	NOUN
ftr-430	872	21	(	(	PUNCT
ftr-430	872	22	e.g.	e.g.	ADV
ftr-430	872	23	,	,	PUNCT
ftr-430	872	24	unrealized	unrealized	ADJ
ftr-430	872	25	appreciation	appreciation	NOUN
ftr-430	872	26	)	)	PUNCT
ftr-430	872	27	with	with	ADP
ftr-430	872	28	the	the	DET
ftr-430	872	29	result	result	NOUN
ftr-430	872	30	that	that	SCONJ
ftr-430	872	31	the	the	DET
ftr-430	872	32	federal	federal	ADJ
ftr-430	872	33	income	income	NOUN
ftr-430	872	34	tax	tax	NOUN
ftr-430	872	35	likely	likely	ADV
ftr-430	872	36	will	will	AUX
ftr-430	872	37	continue	continue	VERB
ftr-430	872	38	to	to	PART
ftr-430	872	39	be	be	AUX
ftr-430	872	40	a	a	DET
ftr-430	872	41	hybrid	hybrid	ADJ
ftr-430	872	42	income	income	NOUN
ftr-430	872	43	-	-	PUNCT
ftr-430	872	44	consumption	consumption	NOUN
ftr-430	872	45	tax	tax	NOUN
ftr-430	872	46	regime	regime	NOUN
ftr-430	872	47	.	.	PUNCT
ftr-430	873	1	nevertheless	nevertheless	ADV
ftr-430	873	2	,	,	PUNCT
ftr-430	873	3	the	the	DET
ftr-430	873	4	distortion	distortion	NOUN
ftr-430	873	5	and	and	CCONJ
ftr-430	873	6	unfairness	unfairness	NOUN
ftr-430	873	7	that	that	PRON
ftr-430	873	8	result	result	VERB
ftr-430	873	9	from	from	ADP
ftr-430	873	10	deferral	deferral	NOUN
ftr-430	873	11	of	of	ADP
ftr-430	873	12	controlled	control	VERB
ftr-430	873	13	foreign	foreign	ADJ
ftr-430	873	14	corporation	corporation	NOUN
ftr-430	873	15	income	income	NOUN
ftr-430	873	16	persuasively	persuasively	ADV
ftr-430	873	17	argue	argue	VERB
ftr-430	873	18	against	against	ADP
ftr-430	873	19	including	include	VERB
ftr-430	873	20	the	the	DET
ftr-430	873	21	feature	feature	NOUN
ftr-430	873	22	of	of	ADP
ftr-430	873	23	deferral	deferral	NOUN
ftr-430	873	24	in	in	ADP
ftr-430	873	25	the	the	DET
ftr-430	873	26	u.s	u.s	PROPN
ftr-430	873	27	.	.	PROPN
ftr-430	873	28	income	income	NOUN
ftr-430	873	29	tax	tax	NOUN
ftr-430	873	30	regime	regime	NOUN
ftr-430	873	31	.	.	PUNCT
ftr-430	874	1	viii	viii	PROPN
ftr-430	874	2	.	.	PUNCT
ftr-430	875	1	tax	tax	NOUN
ftr-430	875	2	competition	competition	NOUN
ftr-430	875	3	and	and	CCONJ
ftr-430	875	4	exemption	exemption	NOUN
ftr-430	875	5	many	many	ADJ
ftr-430	875	6	countries	country	NOUN
ftr-430	875	7	offer	offer	VERB
ftr-430	875	8	low	low	ADJ
ftr-430	875	9	general	general	ADJ
ftr-430	875	10	income	income	NOUN
ftr-430	875	11	tax	tax	NOUN
ftr-430	875	12	rates	rate	NOUN
ftr-430	875	13	or	or	CCONJ
ftr-430	875	14	specific	specific	ADJ
ftr-430	875	15	income	income	NOUN
ftr-430	875	16	tax	tax	NOUN
ftr-430	875	17	incentives	incentive	NOUN
ftr-430	875	18	,	,	PUNCT
ftr-430	875	19	such	such	ADJ
ftr-430	875	20	as	as	ADP
ftr-430	875	21	tax	tax	NOUN
ftr-430	875	22	holidays	holiday	NOUN
ftr-430	875	23	for	for	ADP
ftr-430	875	24	set	set	VERB
ftr-430	875	25	periods	period	NOUN
ftr-430	875	26	,	,	PUNCT
ftr-430	875	27	to	to	ADP
ftr-430	875	28	at	at	ADP
ftr-430	875	29	tract	tract	NOUN
ftr-430	875	30	investments	investment	NOUN
ftr-430	875	31	within	within	ADP
ftr-430	875	32	their	their	PRON
ftr-430	875	33	342	342	NUM
ftr-430	875	34	florida	florida	PROPN
ftr-430	875	35	tax	tax	NOUN
ftr-430	875	36	review	review	NOUN
ftr-430	875	37	[	[	X
ftr-430	875	38	vol	vol	NOUN
ftr-430	875	39	.	.	PUNCT
ftr-430	875	40	5:4	5:4	NUM
ftr-430	875	41	108	108	NUM
ftr-430	875	42	.	.	PUNCT
ftr-430	876	1	see	see	VERB
ftr-430	876	2	avi	avi	NOUN
ftr-430	876	3	-	-	PUNCT
ftr-430	876	4	yonah	yonah	ADJ
ftr-430	876	5	,	,	PUNCT
ftr-430	876	6	supra	supra	ADJ
ftr-430	876	7	note	note	NOUN
ftr-430	876	8	10	10	NUM
ftr-430	876	9	,	,	PUNCT
ftr-430	876	10	at	at	ADP
ftr-430	876	11	1575	1575	NUM
ftr-430	876	12	-	-	SYM
ftr-430	876	13	76	76	NUM
ftr-430	876	14	.	.	PUNCT
ftr-430	877	1	in	in	ADP
ftr-430	877	2	1998	1998	NUM
ftr-430	877	3	,	,	PUNCT
ftr-430	877	4	the	the	DET
ftr-430	877	5	council	council	NOUN
ftr-430	877	6	of	of	ADP
ftr-430	877	7	ministers	minister	NOUN
ftr-430	877	8	of	of	ADP
ftr-430	877	9	the	the	DET
ftr-430	877	10	oecd	oecd	PROPN
ftr-430	877	11	adopted	adopt	VERB
ftr-430	877	12	a	a	DET
ftr-430	877	13	report	report	NOUN
ftr-430	877	14	identifying	identify	VERB
ftr-430	877	15	certain	certain	ADJ
ftr-430	877	16	practices	practice	NOUN
ftr-430	877	17	as	as	ADP
ftr-430	877	18	harmful	harmful	ADJ
ftr-430	877	19	tax	tax	NOUN
ftr-430	877	20	competition	competition	NOUN
ftr-430	877	21	.	.	PUNCT
ftr-430	878	1	see	see	VERB
ftr-430	878	2	oecd	oecd	PROPN
ftr-430	878	3	,	,	PUNCT
ftr-430	878	4	harmful	harmful	ADJ
ftr-430	878	5	tax	tax	NOUN
ftr-430	878	6	competition	competition	NOUN
ftr-430	878	7	:	:	PUNCT
ftr-430	878	8	an	an	DET
ftr-430	878	9	emerging	emerge	VERB
ftr-430	878	10	global	global	ADJ
ftr-430	878	11	issue	issue	NOUN
ftr-430	878	12	(	(	PUNCT
ftr-430	878	13	1998	1998	NUM
ftr-430	878	14	)	)	PUNCT
ftr-430	878	15	.	.	PUNCT
ftr-430	879	1	in	in	ADP
ftr-430	879	2	this	this	DET
ftr-430	879	3	report	report	NOUN
ftr-430	879	4	,	,	PUNCT
ftr-430	879	5	the	the	DET
ftr-430	879	6	oecd	oecd	PROPN
ftr-430	879	7	made	make	VERB
ftr-430	879	8	a	a	DET
ftr-430	879	9	number	number	NOUN
ftr-430	879	10	of	of	ADP
ftr-430	879	11	recommendations	recommendation	NOUN
ftr-430	879	12	,	,	PUNCT
ftr-430	879	13	including	include	VERB
ftr-430	879	14	that	that	DET
ftr-430	879	15	countr	countr	NOUN
ftr-430	879	16	ies	ie	NOUN
ftr-430	879	17	enact	enact	PROPN
ftr-430	879	18	controll	controll	PROPN
ftr-430	879	19	ed	ed	PROPN
ftr-430	879	20	foreign	foreign	ADJ
ftr-430	879	21	corporation	corporation	NOUN
ftr-430	879	22	and	and	CCONJ
ftr-430	879	23	passive	passive	ADJ
ftr-430	879	24	foreign	foreign	ADJ
ftr-430	879	25	investment	investment	NOUN
ftr-430	879	26	company	company	NOUN
ftr-430	879	27	regimes	regime	NOUN
ftr-430	879	28	in	in	ADP
ftr-430	879	29	order	order	NOUN
ftr-430	879	30	to	to	PART
ftr-430	879	31	combat	combat	VERB
ftr-430	879	32	harmful	harmful	ADJ
ftr-430	879	33	tax	tax	NOUN
ftr-430	879	34	competition	competition	NOUN
ftr-430	879	35	.	.	PUNCT
ftr-430	880	1	see	see	VERB
ftr-430	880	2	i	i	PRON
ftr-430	880	3	d.	d.	PROPN
ftr-430	880	4	;	;	PUNCT
ftr-430	880	5	see	see	VERB
ftr-430	880	6	also	also	ADV
ftr-430	880	7	gustafson	gustafson	PROPN
ftr-430	880	8	,	,	PUNCT
ftr-430	880	9	peroni	peroni	PROPN
ftr-430	880	10	&	&	CCONJ
ftr-430	880	11	pugh	pugh	PROPN
ftr-430	880	12	,	,	PUNCT
ftr-430	880	13	supra	supra	PROPN
ftr-430	880	14	note	note	PROPN
ftr-430	880	15	7	7	NUM
ftr-430	880	16	,	,	PUNCT
ftr-430	880	17	at	at	ADP
ftr-430	880	18	564	564	NUM
ftr-430	880	19	.	.	PUNCT
ftr-430	881	1	109	109	NUM
ftr-430	881	2	.	.	PUNCT
ftr-430	882	1	see	see	VERB
ftr-430	882	2	gustafson	gustafson	PROPN
ftr-430	882	3	,	,	PUNCT
ftr-430	882	4	peroni	peroni	PROPN
ftr-430	882	5	,	,	PUNCT
ftr-430	882	6	&	&	CCONJ
ftr-430	882	7	pugh	pugh	PROPN
ftr-430	882	8	,	,	PUNCT
ftr-430	882	9	supra	supra	PROPN
ftr-430	882	10	note	note	PROPN
ftr-430	882	11	7	7	NUM
ftr-430	882	12	,	,	PUNCT
ftr-430	882	13	at	at	ADP
ftr-430	882	14	348	348	NUM
ftr-430	882	15	-	-	SYM
ftr-430	882	16	49	49	NUM
ftr-430	882	17	;	;	PUNCT
ftr-430	882	18	alan	alan	PROPN
ftr-430	882	19	r.	r.	PROPN
ftr-430	882	20	rado	rado	PROPN
ftr-430	882	21	,	,	PUNCT
ftr-430	882	22	united	united	PROPN
ftr-430	882	23	states	states	PROPN
ftr-430	882	24	taxation	taxation	NOUN
ftr-430	882	25	of	of	ADP
ftr-430	882	26	foreign	foreign	ADJ
ftr-430	882	27	investment	investment	NOUN
ftr-430	882	28	:	:	PUNCT
ftr-430	882	29	the	the	DET
ftr-430	882	30	new	new	ADJ
ftr-430	882	31	approach	approach	NOUN
ftr-430	882	32	51	51	NUM
ftr-430	882	33	(	(	PUNCT
ftr-430	882	34	1963	1963	NUM
ftr-430	882	35	)	)	PUNCT
ftr-430	882	36	;	;	PUNCT
ftr-430	882	37	avi	avi	NOUN
ftr-430	882	38	-	-	PUNCT
ftr-430	882	39	yonah	yonah	ADJ
ftr-430	882	40	,	,	PUNCT
ftr-430	882	41	supra	supra	ADJ
ftr-430	882	42	note	note	NOUN
ftr-430	882	43	10	10	NUM
ftr-430	882	44	,	,	PUNCT
ftr-430	882	45	at	at	ADP
ftr-430	882	46	1642	1642	NUM
ftr-430	882	47	;	;	PUNCT
ftr-430	882	48	william	william	PROPN
ftr-430	882	49	w.	w.	PROPN
ftr-430	882	50	park	park	PROPN
ftr-430	882	51	,	,	PUNCT
ftr-430	882	52	fiscal	fiscal	ADJ
ftr-430	882	53	jurisdiction	jurisdiction	NOUN
ftr-430	882	54	and	and	CCONJ
ftr-430	882	55	accrual	accrual	ADJ
ftr-430	882	56	basis	basis	NOUN
ftr-430	882	57	taxation	taxation	NOUN
ftr-430	882	58	:	:	PUNCT
ftr-430	882	59	lifting	lift	VERB
ftr-430	882	60	the	the	DET
ftr-430	882	61	corporate	corporate	ADJ
ftr-430	882	62	ve	ve	NOUN
ftr-430	882	63	il	il	NOUN
ftr-430	882	64	to	to	PART
ftr-430	882	65	tax	tax	VERB
ftr-430	882	66	fore	fore	NOUN
ftr-430	882	67	ign	ign	NOUN
ftr-430	882	68	company	company	NOUN
ftr-430	882	69	profi	profi	PROPN
ftr-430	882	70	ts	ts	PROPN
ftr-430	882	71	,	,	PUNCT
ftr-430	882	72	78	78	NUM
ftr-430	882	73	colum	colum	NOUN
ftr-430	882	74	.	.	PUNCT
ftr-430	883	1	l.	l.	PROPN
ftr-430	883	2	rev	rev	PROPN
ftr-430	883	3	.	.	PROPN
ftr-430	883	4	1609	1609	NUM
ftr-430	883	5	,	,	PUNCT
ftr-430	883	6	1637	1637	NUM
ftr-430	883	7	(	(	PUNCT
ftr-430	883	8	1978	1978	NUM
ftr-430	883	9	)	)	PUNCT
ftr-430	883	10	;	;	PUNCT
ftr-430	883	11	roin	roin	NOUN
ftr-430	883	12	,	,	PUNCT
ftr-430	883	13	supra	supra	PROPN
ftr-430	883	14	note	note	NOUN
ftr-430	883	15	10	10	NUM
ftr-430	883	16	,	,	PUNCT
ftr-430	883	17	at	at	ADP
ftr-430	883	18	547	547	NUM
ftr-430	883	19	.	.	PUNCT
ftr-430	884	1	the	the	DET
ftr-430	884	2	term	term	NOUN
ftr-430	884	3	“	"	PUNCT
ftr-430	884	4	tax	tax	NOUN
ftr-430	884	5	competition	competition	NOUN
ftr-430	884	6	”	"	PUNCT
ftr-430	884	7	previously	previously	ADV
ftr-430	884	8	was	be	AUX
ftr-430	884	9	associated	associate	VERB
ftr-430	884	10	principally	principally	ADV
ftr-430	884	11	with	with	ADP
ftr-430	884	12	competi	competi	PROPN
ftr-430	884	13	tion	tion	NOUN
ftr-430	884	14	among	among	ADP
ftr-430	884	15	sub	sub	ADJ
ftr-430	884	16	-	-	ADJ
ftr-430	884	17	national	national	ADJ
ftr-430	884	18	political	political	ADJ
ftr-430	884	19	jurisdictions	jurisdiction	NOUN
ftr-430	884	20	.	.	PUNCT
ftr-430	885	1	within	within	ADP
ftr-430	885	2	the	the	DET
ftr-430	885	3	united	united	PROPN
ftr-430	885	4	states	states	PROPN
ftr-430	885	5	,	,	PUNCT
ftr-430	885	6	constitutional	constitutional	ADJ
ftr-430	885	7	restrictions	restriction	NOUN
ftr-430	885	8	on	on	ADP
ftr-430	885	9	burdens	burden	NOUN
ftr-430	885	10	on	on	ADP
ftr-430	885	11	intersta	intersta	PROPN
ftr-430	885	12	te	te	PROPN
ftr-430	885	13	commerce	commerce	NOUN
ftr-430	885	14	limit	limit	VERB
ftr-430	885	15	the	the	DET
ftr-430	885	16	ability	ability	NOUN
ftr-430	885	17	of	of	ADP
ftr-430	885	18	states	state	NOUN
ftr-430	885	19	to	to	PART
ftr-430	885	20	combat	combat	VERB
ftr-430	885	21	t	t	NOUN
ftr-430	885	22	ax	ax	NOUN
ftr-430	885	23	reduction	reduction	NOUN
ftr-430	885	24	incentives	incentive	NOUN
ftr-430	885	25	of	of	ADP
ftr-430	885	26	other	other	ADJ
ftr-430	885	27	states	state	NOUN
ftr-430	885	28	other	other	ADJ
ftr-430	885	29	than	than	ADP
ftr-430	885	30	by	by	ADP
ftr-430	885	31	matching	match	VERB
ftr-430	885	32	the	the	DET
ftr-430	885	33	tax	tax	NOUN
ftr-430	885	34	reduction	reduction	NOUN
ftr-430	885	35	.	.	PUNCT
ftr-430	886	1	as	as	SCONJ
ftr-430	886	2	discussed	discuss	VERB
ftr-430	886	3	in	in	ADP
ftr-430	886	4	the	the	DET
ftr-430	886	5	text	text	NOUN
ftr-430	886	6	,	,	PUNCT
ftr-430	886	7	in	in	ADP
ftr-430	886	8	an	an	DET
ftr-430	886	9	international	international	ADJ
ftr-430	886	10	context	context	NOUN
ftr-430	886	11	it	it	PRON
ftr-430	886	12	is	be	AUX
ftr-430	886	13	permissible	permissible	ADJ
ftr-430	886	14	for	for	SCONJ
ftr-430	886	15	a	a	DET
ftr-430	886	16	residence	residence	NOUN
ftr-430	886	17	country	country	NOUN
ftr-430	886	18	to	to	PART
ftr-430	886	19	counteract	counteract	VERB
ftr-430	886	20	source	source	NOUN
ftr-430	886	21	country	country	NOUN
ftr-430	886	22	income	income	NOUN
ftr-430	886	23	tax	tax	NOUN
ftr-430	886	24	incentives	incentive	NOUN
ftr-430	886	25	by	by	ADP
ftr-430	886	26	imposing	impose	VERB
ftr-430	886	27	tax	tax	NOUN
ftr-430	886	28	on	on	ADP
ftr-430	886	29	the	the	DET
ftr-430	886	30	same	same	ADJ
ftr-430	886	31	income	income	NOUN
ftr-430	886	32	.	.	PUNCT
ftr-430	887	1	110	110	NUM
ftr-430	887	2	.	.	PUNCT
ftr-430	888	1	see	see	VERB
ftr-430	888	2	peroni	peroni	PROPN
ftr-430	888	3	,	,	PUNCT
ftr-430	888	4	fleming	fleming	PROPN
ftr-430	888	5	&	&	CCONJ
ftr-430	888	6	shay	shay	PROPN
ftr-430	888	7	,	,	PUNCT
ftr-430	888	8	supra	supra	PROPN
ftr-430	888	9	note	note	PROPN
ftr-430	888	10	10	10	NUM
ftr-430	888	11	,	,	PUNCT
ftr-430	888	12	at	at	ADP
ftr-430	888	13	464	464	NUM
ftr-430	888	14	-	-	SYM
ftr-430	888	15	66	66	NUM
ftr-430	888	16	;	;	PUNCT
ftr-430	888	17	sur	sur	PROPN
ftr-430	888	18	rey	rey	PROPN
ftr-430	888	19	,	,	PUNCT
ftr-430	888	20	supra	supra	PROPN
ftr-430	888	21	note	note	PROPN
ftr-430	888	22	29	29	NUM
ftr-430	888	23	,	,	PUNCT
ftr-430	888	24	at	at	ADP
ftr-430	888	25	823	823	NUM
ftr-430	888	26	;	;	PUNCT
ftr-430	888	27	authorities	authority	NOUN
ftr-430	888	28	cited	cite	VERB
ftr-430	888	29	in	in	ADP
ftr-430	888	30	supra	supra	PROPN
ftr-430	888	31	note	note	PROPN
ftr-430	888	32	101	101	NUM
ftr-430	888	33	.	.	NOUN
ftr-430	888	34	111	111	NUM
ftr-430	888	35	.	.	PUNCT
ftr-430	889	1	see	see	VERB
ftr-430	889	2	generally	generally	ADV
ftr-430	889	3	mastromarco	mastromarco	PROPN
ftr-430	889	4	,	,	PUNCT
ftr-430	889	5	supra	supra	PROPN
ftr-430	889	6	note	note	PROPN
ftr-430	889	7	29	29	NUM
ftr-430	889	8	;	;	PUNCT
ftr-430	889	9	mitchell	mitchell	PROPN
ftr-430	889	10	,	,	PUNCT
ftr-430	889	11	supra	supra	PROPN
ftr-430	889	12	note	note	NOUN
ftr-430	889	13	9	9	NUM
ftr-430	889	14	,	,	PUNCT
ftr-430	889	15	at	at	ADP
ftr-430	889	16	814	814	NUM
ftr-430	889	17	;	;	PUNCT
ftr-430	889	18	letter	letter	NOUN
ftr-430	889	19	from	from	ADP
ftr-430	889	20	congressman	congressman	PROPN
ftr-430	889	21	dick	dick	PROPN
ftr-430	889	22	armey	armey	PROPN
ftr-430	889	23	to	to	ADP
ftr-430	889	24	treasury	treasury	PROPN
ftr-430	889	25	secretary	secretary	PROPN
ftr-430	889	26	paul	paul	PROPN
ftr-430	889	27	o’neill	o’neill	PROPN
ftr-430	889	28	(	(	PUNCT
ftr-430	889	29	march	march	PROPN
ftr-430	889	30	16	16	NUM
ftr-430	889	31	,	,	PUNCT
ftr-430	889	32	2001	2001	NUM
ftr-430	889	33	)	)	PUNCT
ftr-430	889	34	;	;	PUNCT
ftr-430	889	35	center	center	NOUN
ftr-430	889	36	for	for	ADP
ftr-430	889	37	freedom	freedom	NOUN
ftr-430	889	38	and	and	CCONJ
ftr-430	889	39	prosperity	prosperity	NOUN
ftr-430	889	40	praises	praise	VERB
ftr-430	889	41	u.s	u.s	PROPN
ftr-430	889	42	.	.	PROPN
ftr-430	889	43	administration	administration	PROPN
ftr-430	889	44	’s	’s	PART
ftr-430	889	45	policy	policy	NOUN
ftr-430	889	46	towards	towards	ADP
ftr-430	889	47	oecd	oecd	PROPN
ftr-430	889	48	’s	’s	PART
ftr-430	889	49	harmful	harmful	ADJ
ftr-430	889	50	tax	tax	NOUN
ftr-430	889	51	initiative	initiative	NOUN
ftr-430	889	52	,	,	PUNCT
ftr-430	889	53	22	22	NUM
ftr-430	889	54	tax	tax	NOUN
ftr-430	889	55	notes	note	NOUN
ftr-430	889	56	int’l	int’l	ADJ
ftr-430	889	57	2621	2621	NUM
ftr-430	889	58	,	,	PUNCT
ftr-430	889	59	2622	2622	NUM
ftr-430	889	60	(	(	PUNCT
ftr-430	889	61	2001	2001	NUM
ftr-430	889	62	)	)	PUNCT
ftr-430	889	63	.	.	PUNCT
ftr-430	890	1	112	112	NUM
ftr-430	890	2	.	.	PUNCT
ftr-430	891	1	see	see	VERB
ftr-430	891	2	mitchell	mitchell	PROPN
ftr-430	891	3	,	,	PUNCT
ftr-430	891	4	supra	supra	PROPN
ftr-430	891	5	note	note	NOUN
ftr-430	891	6	9	9	NUM
ftr-430	891	7	,	,	PUNCT
ftr-430	891	8	at	at	ADP
ftr-430	891	9	805	805	NUM
ftr-430	891	10	.	.	PUNCT
ftr-430	892	1	borders	border	NOUN
ftr-430	892	2	by	by	ADP
ftr-430	892	3	foreigners	foreigner	NOUN
ftr-430	892	4	.	.	PUNCT
ftr-430	893	1	this	this	DET
ftr-430	893	2	approach	approach	NOUN
ftr-430	893	3	to	to	ADP
ftr-430	893	4	international	international	ADJ
ftr-430	893	5	economic	economic	ADJ
ftr-430	893	6	development	development	NOUN
ftr-430	893	7	has	have	AUX
ftr-430	893	8	recently	recently	ADV
ftr-430	893	9	become	become	AUX
ftr-430	893	10	identified	identify	VERB
ftr-430	893	11	as	as	ADP
ftr-430	893	12	“	"	PUNCT
ftr-430	893	13	tax	tax	NOUN
ftr-430	893	14	competition	competition	NOUN
ftr-430	893	15	.	.	PUNCT
ftr-430	894	1	”108	”108	NUM
ftr-430	894	2	a.	a.	NOUN
ftr-430	894	3	tax	tax	NOUN
ftr-430	894	4	competition	competition	NOUN
ftr-430	894	5	and	and	CCONJ
ftr-430	894	6	the	the	DET
ftr-430	894	7	incentive	incentive	NOUN
ftr-430	894	8	to	to	PART
ftr-430	894	9	invest	invest	VERB
ftr-430	894	10	abroad	abroad	ADV
ftr-430	894	11	in	in	ADP
ftr-430	894	12	an	an	DET
ftr-430	894	13	international	international	ADJ
ftr-430	894	14	context	context	NOUN
ftr-430	894	15	,	,	PUNCT
ftr-430	894	16	the	the	DET
ftr-430	894	17	tax	tax	NOUN
ftr-430	894	18	competition	competition	NOUN
ftr-430	894	19	strategy	strategy	NOUN
ftr-430	894	20	is	be	AUX
ftr-430	894	21	negated	negate	VERB
ftr-430	894	22	to	to	ADP
ftr-430	894	23	the	the	DET
ftr-430	894	24	extent	extent	NOUN
ftr-430	894	25	that	that	SCONJ
ftr-430	894	26	capital	capital	NOUN
ftr-430	894	27	exporting	export	VERB
ftr-430	894	28	residence	residence	NOUN
ftr-430	894	29	countries	country	NOUN
ftr-430	894	30	maintain	maintain	VERB
ftr-430	894	31	systems	system	NOUN
ftr-430	894	32	of	of	ADP
ftr-430	894	33	worldwide	worldwide	ADJ
ftr-430	894	34	taxation	taxation	NOUN
ftr-430	894	35	without	without	ADP
ftr-430	894	36	deferral	deferral	NOUN
ftr-430	894	37	.	.	PUNCT
ftr-430	895	1	this	this	PRON
ftr-430	895	2	is	be	AUX
ftr-430	895	3	because	because	SCONJ
ftr-430	895	4	such	such	DET
ftr-430	895	5	a	a	DET
ftr-430	895	6	residence	residence	NOUN
ftr-430	895	7	country	country	NOUN
ftr-430	895	8	collects	collect	VERB
ftr-430	895	9	a	a	DET
ftr-430	895	10	current	current	ADJ
ftr-430	895	11	residual	residual	ADJ
ftr-430	895	12	tax	tax	NOUN
ftr-430	895	13	equal	equal	ADJ
ftr-430	895	14	to	to	ADP
ftr-430	895	15	the	the	DET
ftr-430	895	16	excess	excess	NOUN
ftr-430	895	17	of	of	ADP
ftr-430	895	18	its	its	PRON
ftr-430	895	19	regular	regular	ADJ
ftr-430	895	20	tax	tax	NOUN
ftr-430	895	21	over	over	ADP
ftr-430	895	22	the	the	DET
ftr-430	895	23	low	low	ADJ
ftr-430	895	24	taxes	taxis	NOUN
ftr-430	895	25	paid	pay	VERB
ftr-430	895	26	by	by	ADP
ftr-430	895	27	its	its	PRON
ftr-430	895	28	residents	resident	NOUN
ftr-430	895	29	to	to	ADP
ftr-430	895	30	tax	tax	NOUN
ftr-430	895	31	competitors	competitor	NOUN
ftr-430	895	32	.	.	PUNCT
ftr-430	896	1	thus	thus	ADV
ftr-430	896	2	the	the	DET
ftr-430	896	3	investment	investment	NOUN
ftr-430	896	4	inducing	induce	VERB
ftr-430	896	5	effect	effect	NOUN
ftr-430	896	6	of	of	ADP
ftr-430	896	7	low	low	ADJ
ftr-430	896	8	source	source	NOUN
ftr-430	896	9	taxes	taxis	NOUN
ftr-430	896	10	is	be	AUX
ftr-430	896	11	negated	negate	VERB
ftr-430	896	12	by	by	ADP
ftr-430	896	13	the	the	DET
ftr-430	896	14	residual	residual	ADJ
ftr-430	896	15	tax.109	tax.109	NOUN
ftr-430	896	16	however	however	ADV
ftr-430	896	17	,	,	PUNCT
ftr-430	896	18	the	the	DET
ftr-430	896	19	deferral	deferral	NOUN
ftr-430	896	20	of	of	ADP
ftr-430	896	21	u.s	u.s	PROPN
ftr-430	896	22	.	.	PROPN
ftr-430	896	23	tax	tax	NOUN
ftr-430	896	24	on	on	ADP
ftr-430	896	25	foreign	foreign	ADJ
ftr-430	896	26	-	-	PUNCT
ftr-430	896	27	source	source	NOUN
ftr-430	896	28	income	income	NOUN
ftr-430	896	29	that	that	PRON
ftr-430	896	30	is	be	AUX
ftr-430	896	31	permitted	permit	VERB
ftr-430	896	32	under	under	ADP
ftr-430	896	33	the	the	DET
ftr-430	896	34	present	present	ADJ
ftr-430	896	35	u.s	u.s	PROPN
ftr-430	896	36	.	.	PROPN
ftr-430	896	37	system	system	NOUN
ftr-430	896	38	substantially	substantially	ADV
ftr-430	896	39	reduces	reduce	VERB
ftr-430	896	40	the	the	DET
ftr-430	896	41	impact	impact	NOUN
ftr-430	896	42	of	of	ADP
ftr-430	896	43	the	the	DET
ftr-430	896	44	u.s	u.s	PROPN
ftr-430	896	45	.	.	PROPN
ftr-430	896	46	residual	residual	ADJ
ftr-430	896	47	tax	tax	NOUN
ftr-430	896	48	and	and	CCONJ
ftr-430	896	49	permits	permit	VERB
ftr-430	896	50	u.s	u.s	PROPN
ftr-430	896	51	.	.	PROPN
ftr-430	896	52	residents	resident	NOUN
ftr-430	896	53	to	to	PART
ftr-430	896	54	capture	capture	VERB
ftr-430	896	55	a	a	DET
ftr-430	896	56	significant	significant	ADJ
ftr-430	896	57	part	part	NOUN
ftr-430	896	58	,	,	PUNCT
ftr-430	896	59	if	if	SCONJ
ftr-430	896	60	not	not	PART
ftr-430	896	61	all	all	PRON
ftr-430	896	62	,	,	PUNCT
ftr-430	896	63	of	of	ADP
ftr-430	896	64	the	the	DET
ftr-430	896	65	benefit	benefit	NOUN
ftr-430	896	66	from	from	ADP
ftr-430	896	67	low	low	ADJ
ftr-430	896	68	tax	tax	NOUN
ftr-430	896	69	rates	rate	NOUN
ftr-430	896	70	offered	offer	VERB
ftr-430	896	71	by	by	ADP
ftr-430	896	72	countries	country	NOUN
ftr-430	896	73	as	as	ADP
ftr-430	896	74	investment	investment	NOUN
ftr-430	896	75	incentives.110	incentives.110	NOUN
ftr-430	896	76	if	if	SCONJ
ftr-430	896	77	the	the	DET
ftr-430	896	78	united	united	PROPN
ftr-430	896	79	states	states	PROPN
ftr-430	896	80	adopted	adopt	VERB
ftr-430	896	81	an	an	DET
ftr-430	896	82	exemption	exemption	NOUN
ftr-430	896	83	system	system	NOUN
ftr-430	896	84	with	with	ADP
ftr-430	896	85	an	an	DET
ftr-430	896	86	explicit	explicit	ADJ
ftr-430	896	87	zero	zero	NUM
ftr-430	896	88	tax	tax	NOUN
ftr-430	896	89	rate	rate	NOUN
ftr-430	896	90	on	on	ADP
ftr-430	896	91	the	the	DET
ftr-430	896	92	foreign	foreign	ADJ
ftr-430	896	93	-	-	PUNCT
ftr-430	896	94	source	source	NOUN
ftr-430	896	95	income	income	NOUN
ftr-430	896	96	of	of	ADP
ftr-430	896	97	u.s	u.s	PROPN
ftr-430	896	98	.	.	PROPN
ftr-430	896	99	residents	resident	NOUN
ftr-430	896	100	,	,	PUNCT
ftr-430	896	101	the	the	DET
ftr-430	896	102	enjoyment	enjoyment	NOUN
ftr-430	896	103	of	of	ADP
ftr-430	896	104	low	low	ADJ
ftr-430	896	105	foreign	foreign	ADJ
ftr-430	896	106	tax	tax	NOUN
ftr-430	896	107	rates	rate	NOUN
ftr-430	896	108	by	by	ADP
ftr-430	896	109	u.s	u.s	PROPN
ftr-430	896	110	.	.	PROPN
ftr-430	896	111	residents	resident	NOUN
ftr-430	896	112	who	who	PRON
ftr-430	896	113	invest	invest	VERB
ftr-430	896	114	in	in	ADP
ftr-430	896	115	countries	country	NOUN
ftr-430	896	116	offering	offer	VERB
ftr-430	896	117	these	these	DET
ftr-430	896	118	tax	tax	NOUN
ftr-430	896	119	incentives	incentive	NOUN
ftr-430	896	120	would	would	AUX
ftr-430	896	121	be	be	AUX
ftr-430	896	122	accomplished	accomplish	VERB
ftr-430	896	123	more	more	ADV
ftr-430	896	124	directly	directly	ADV
ftr-430	896	125	.	.	PUNCT
ftr-430	897	1	thus	thus	ADV
ftr-430	897	2	,	,	PUNCT
ftr-430	897	3	a	a	DET
ftr-430	897	4	defense	defense	NOUN
ftr-430	897	5	of	of	ADP
ftr-430	897	6	tax	tax	NOUN
ftr-430	897	7	competition	competition	NOUN
ftr-430	897	8	can	can	AUX
ftr-430	897	9	be	be	AUX
ftr-430	897	10	seen	see	VERB
ftr-430	897	11	as	as	ADP
ftr-430	897	12	an	an	DET
ftr-430	897	13	integral	integral	ADJ
ftr-430	897	14	part	part	NOUN
ftr-430	897	15	of	of	ADP
ftr-430	897	16	building	build	VERB
ftr-430	897	17	the	the	DET
ftr-430	897	18	case	case	NOUN
ftr-430	897	19	in	in	ADP
ftr-430	897	20	favor	favor	NOUN
ftr-430	897	21	of	of	ADP
ftr-430	897	22	deferral	deferral	ADJ
ftr-430	897	23	and	and	CCONJ
ftr-430	897	24	exemption.111	exemption.111	ADJ
ftr-430	897	25	advocates	advocate	NOUN
ftr-430	897	26	of	of	ADP
ftr-430	897	27	tax	tax	NOUN
ftr-430	897	28	competition	competition	NOUN
ftr-430	897	29	argue	argue	VERB
ftr-430	897	30	that	that	SCONJ
ftr-430	897	31	it	it	PRON
ftr-430	897	32	promotes	promote	VERB
ftr-430	897	33	capital	capital	NOUN
ftr-430	897	34	formation	formation	NOUN
ftr-430	897	35	by	by	ADP
ftr-430	897	36	creating	create	VERB
ftr-430	897	37	worldwide	worldwide	ADJ
ftr-430	897	38	pressure	pressure	NOUN
ftr-430	897	39	for	for	ADP
ftr-430	897	40	lower	low	ADJ
ftr-430	897	41	taxes112	taxes112	PROPN
ftr-430	897	42	and	and	CCONJ
ftr-430	897	43	that	that	SCONJ
ftr-430	897	44	it	it	PRON
ftr-430	897	45	causes	cause	VERB
ftr-430	897	46	governments	government	NOUN
ftr-430	897	47	2001	2001	NUM
ftr-430	897	48	]	]	PUNCT
ftr-430	897	49	fairness	fairness	NOUN
ftr-430	897	50	in	in	ADP
ftr-430	897	51	international	international	ADJ
ftr-430	897	52	taxation	taxation	NOUN
ftr-430	897	53	343	343	NUM
ftr-430	897	54	113	113	NUM
ftr-430	897	55	.	.	PUNCT
ftr-430	898	1	see	see	VERB
ftr-430	898	2	mitchell	mitchell	PROPN
ftr-430	898	3	,	,	PUNCT
ftr-430	898	4	supra	supra	PROPN
ftr-430	898	5	note	note	NOUN
ftr-430	898	6	9	9	NUM
ftr-430	898	7	,	,	PUNCT
ftr-430	898	8	at	at	ADP
ftr-430	898	9	806	806	NUM
ftr-430	898	10	.	.	PUNCT
ftr-430	898	11	114	114	NUM
ftr-430	898	12	.	.	PUNCT
ftr-430	899	1	see	see	VERB
ftr-430	899	2	roin	roin	PROPN
ftr-430	899	3	,	,	PUNCT
ftr-430	899	4	supra	supra	PROPN
ftr-430	899	5	note	note	NOUN
ftr-430	899	6	10	10	NUM
ftr-430	899	7	,	,	PUNCT
ftr-430	899	8	at	at	ADP
ftr-430	899	9	554	554	NUM
ftr-430	899	10	-	-	SYM
ftr-430	899	11	61	61	NUM
ftr-430	899	12	.	.	PUNCT
ftr-430	899	13	115	115	NUM
ftr-430	899	14	.	.	PUNCT
ftr-430	900	1	see	see	VERB
ftr-430	900	2	avi	avi	NOUN
ftr-430	900	3	-	-	PUNCT
ftr-430	900	4	yonah	yonah	ADJ
ftr-430	900	5	,	,	PUNCT
ftr-430	900	6	supra	supra	ADJ
ftr-430	900	7	note	note	NOUN
ftr-430	900	8	10	10	NUM
ftr-430	900	9	,	,	PUNCT
ftr-430	900	10	at	at	ADP
ftr-430	900	11	1575	1575	NUM
ftr-430	900	12	-	-	SYM
ftr-430	900	13	79	79	NUM
ftr-430	900	14	.	.	PUNCT
ftr-430	901	1	116	116	NUM
ftr-430	901	2	.	.	PUNCT
ftr-430	902	1	see	see	VERB
ftr-430	902	2	roin	roin	NOUN
ftr-430	902	3	,	,	PUNCT
ftr-430	902	4	supra	supra	PROPN
ftr-430	902	5	note	note	NOUN
ftr-430	902	6	10	10	NUM
ftr-430	902	7	,	,	PUNCT
ftr-430	902	8	at	at	ADP
ftr-430	902	9	549	549	NUM
ftr-430	902	10	.	.	NOUN
ftr-430	902	11	117	117	NUM
ftr-430	902	12	.	.	PUNCT
ftr-430	903	1	see	see	VERB
ftr-430	903	2	john	john	PROPN
ftr-430	903	3	e.	e.	PROPN
ftr-430	903	4	anderson	anderson	PROPN
ftr-430	903	5	&	&	CCONJ
ftr-430	903	6	robert	robert	PROPN
ftr-430	903	7	w.	w.	PROPN
ftr-430	903	8	wassmer	wassmer	PROPN
ftr-430	903	9	,	,	PUNCT
ftr-430	903	10	bidding	bid	VERB
ftr-430	903	11	for	for	ADP
ftr-430	903	12	business	business	NOUN
ftr-430	903	13	,	,	PUNCT
ftr-430	903	14	the	the	DET
ftr-430	903	15	efficacy	efficacy	NOUN
ftr-430	903	16	of	of	ADP
ftr-430	903	17	local	local	ADJ
ftr-430	903	18	development	development	NOUN
ftr-430	903	19	incentives	incentive	NOUN
ftr-430	903	20	in	in	ADP
ftr-430	903	21	a	a	DET
ftr-430	903	22	metropolitan	metropolitan	ADJ
ftr-430	903	23	area	area	NOUN
ftr-430	903	24	(	(	PUNCT
ftr-430	903	25	2000	2000	NUM
ftr-430	903	26	)	)	PUNCT
ftr-430	903	27	;	;	PUNCT
ftr-430	903	28	avi	avi	NOUN
ftr-430	903	29	-	-	PUNCT
ftr-430	903	30	yonah	yonah	ADJ
ftr-430	903	31	,	,	PUNCT
ftr-430	903	32	supra	supra	ADJ
ftr-430	903	33	note	note	PROPN
ftr-430	903	34	10	10	NUM
ftr-430	903	35	;	;	PUNCT
ftr-430	903	36	mitchell	mitchell	PROPN
ftr-430	903	37	,	,	PUNCT
ftr-430	903	38	supra	supra	PROPN
ftr-430	903	39	note	note	PROPN
ftr-430	903	40	9	9	NUM
ftr-430	903	41	;	;	PUNCT
ftr-430	903	42	beverly	beverly	PROPN
ftr-430	903	43	i.	i.	PROPN
ftr-430	903	44	moran	moran	PROPN
ftr-430	903	45	,	,	PUNCT
ftr-430	903	46	economic	economic	ADJ
ftr-430	903	47	development	development	NOUN
ftr-430	903	48	:	:	PUNCT
ftr-430	903	49	taxes	taxis	NOUN
ftr-430	903	50	,	,	PUNCT
ftr-430	903	51	sovereignty	sovereignty	NOUN
ftr-430	903	52	,	,	PUNCT
ftr-430	903	53	and	and	CCONJ
ftr-430	903	54	the	the	DET
ftr-430	903	55	global	global	ADJ
ftr-430	903	56	economy	economy	NOUN
ftr-430	903	57	,	,	PUNCT
ftr-430	903	58	in	in	ADP
ftr-430	903	59	taxing	tax	VERB
ftr-430	903	60	america	america	PROPN
ftr-430	903	61	197	197	NUM
ftr-430	903	62	(	(	PUNCT
ftr-430	903	63	karen	karen	PROPN
ftr-430	903	64	b.	b.	PROPN
ftr-430	903	65	brown	brown	PROPN
ftr-430	903	66	&	&	CCONJ
ftr-430	903	67	mary	mary	PROPN
ftr-430	903	68	louise	louise	PROPN
ftr-430	903	69	fellows	fellows	PROPN
ftr-430	903	70	eds	eds	PROPN
ftr-430	903	71	.	.	PROPN
ftr-430	903	72	,	,	PUNCT
ftr-430	903	73	1996	1996	NUM
ftr-430	903	74	)	)	PUNCT
ftr-430	903	75	;	;	PUNCT
ftr-430	903	76	roin	roin	NOUN
ftr-430	903	77	,	,	PUNCT
ftr-430	903	78	supra	supra	PROPN
ftr-430	903	79	note	note	PROPN
ftr-430	903	80	10	10	NUM
ftr-430	903	81	;	;	PUNCT
ftr-430	903	82	vito	vito	PROPN
ftr-430	903	83	tanzi	tanzi	PROPN
ftr-430	903	84	&	&	CCONJ
ftr-430	903	85	howell	howell	PROPN
ftr-430	903	86	h.	h.	PROPN
ftr-430	903	87	zee	zee	PROPN
ftr-430	903	88	,	,	PUNCT
ftr-430	903	89	tax	tax	NOUN
ftr-430	903	90	policy	policy	NOUN
ftr-430	903	91	for	for	ADP
ftr-430	903	92	emerging	emerge	VERB
ftr-430	903	93	markets	market	NOUN
ftr-430	903	94	:	:	PUNCT
ftr-430	903	95	developing	develop	VERB
ftr-430	903	96	countries	country	NOUN
ftr-430	903	97	,	,	PUNCT
ftr-430	903	98	53	53	NUM
ftr-430	903	99	nat’l	nat’l	NOUN
ftr-430	903	100	tax	tax	NOUN
ftr-430	903	101	j.	j.	PROPN
ftr-430	903	102	299	299	NUM
ftr-430	903	103	,	,	PUNCT
ftr-430	903	104	315	315	NUM
ftr-430	903	105	-	-	SYM
ftr-430	903	106	19	19	NUM
ftr-430	903	107	(	(	PUNCT
ftr-430	903	108	2000	2000	NUM
ftr-430	903	109	)	)	PUNCT
ftr-430	903	110	;	;	PUNCT
ftr-430	903	111	edwin	edwin	PROPN
ftr-430	903	112	van	van	PROPN
ftr-430	903	113	der	der	PROPN
ftr-430	903	114	bruggen	bruggen	PROPN
ftr-430	903	115	,	,	PUNCT
ftr-430	903	116	momentum	momentum	NOUN
ftr-430	903	117	builds	build	VERB
ftr-430	903	118	in	in	ADP
ftr-430	903	119	asia	asia	PROPN
ftr-430	903	120	to	to	PART
ftr-430	903	121	end	end	VERB
ftr-430	903	122	tax	tax	NOUN
ftr-430	903	123	holidays	holiday	NOUN
ftr-430	903	124	,	,	PUNCT
ftr-430	903	125	news	news	NOUN
ftr-430	903	126	,	,	PUNCT
ftr-430	903	127	commentary	commentary	NOUN
ftr-430	903	128	and	and	CCONJ
ftr-430	903	129	analysis	analysis	NOUN
ftr-430	903	130	,	,	PUNCT
ftr-430	903	131	21	21	NUM
ftr-430	903	132	tax	tax	NOUN
ftr-430	903	133	notes	note	NOUN
ftr-430	903	134	int’l	int’l	NOUN
ftr-430	903	135	2565	2565	NUM
ftr-430	903	136	(	(	PUNCT
ftr-430	903	137	2000	2000	NUM
ftr-430	903	138	)	)	PUNCT
ftr-430	903	139	.	.	PUNCT
ftr-430	904	1	118	118	NUM
ftr-430	904	2	.	.	PUNCT
ftr-430	905	1	see	see	VERB
ftr-430	905	2	authorities	authority	NOUN
ftr-430	905	3	cited	cite	VERB
ftr-430	905	4	in	in	ADP
ftr-430	905	5	supra	supra	PROPN
ftr-430	905	6	notes	note	NOUN
ftr-430	905	7	10	10	NUM
ftr-430	905	8	and	and	CCONJ
ftr-430	905	9	103	103	NUM
ftr-430	905	10	.	.	X
ftr-430	906	1	119	119	NUM
ftr-430	906	2	.	.	PUNCT
ftr-430	907	1	see	see	VERB
ftr-430	907	2	roin	roin	NOUN
ftr-430	907	3	,	,	PUNCT
ftr-430	907	4	supra	supra	PROPN
ftr-430	907	5	note	note	NOUN
ftr-430	907	6	10	10	NUM
ftr-430	907	7	,	,	PUNCT
ftr-430	907	8	at	at	ADP
ftr-430	907	9	588	588	NUM
ftr-430	907	10	-	-	SYM
ftr-430	907	11	89	89	NUM
ftr-430	907	12	,	,	PUNCT
ftr-430	907	13	591	591	NUM
ftr-430	907	14	-	-	SYM
ftr-430	907	15	93	93	NUM
ftr-430	907	16	.	.	PUNCT
ftr-430	908	1	120	120	NUM
ftr-430	908	2	.	.	PUNCT
ftr-430	909	1	see	see	VERB
ftr-430	909	2	supra	supra	ADJ
ftr-430	909	3	text	text	NOUN
ftr-430	909	4	accompanying	accompanying	ADJ
ftr-430	909	5	notes	note	NOUN
ftr-430	909	6	88	88	NUM
ftr-430	909	7	-	-	SYM
ftr-430	909	8	92	92	NUM
ftr-430	909	9	.	.	PUNCT
ftr-430	909	10	121	121	NUM
ftr-430	909	11	.	.	PUNCT
ftr-430	910	1	see	see	VERB
ftr-430	910	2	supra	supra	ADJ
ftr-430	910	3	text	text	NOUN
ftr-430	910	4	accompanying	accompanying	ADJ
ftr-430	910	5	notes	note	VERB
ftr-430	910	6	92	92	NUM
ftr-430	910	7	-	-	SYM
ftr-430	910	8	98	98	NUM
ftr-430	910	9	.	.	PUNCT
ftr-430	911	1	to	to	PART
ftr-430	911	2	be	be	AUX
ftr-430	911	3	less	less	ADJ
ftr-430	911	4	wasteful.113	wasteful.113	ADJ
ftr-430	911	5	they	they	PRON
ftr-430	911	6	further	far	ADV
ftr-430	911	7	argue	argue	VERB
ftr-430	911	8	that	that	SCONJ
ftr-430	911	9	tax	tax	NOUN
ftr-430	911	10	competition	competition	NOUN
ftr-430	911	11	enhances	enhance	VERB
ftr-430	911	12	worldwide	worldwide	ADV
ftr-430	911	13	economic	economic	ADJ
ftr-430	911	14	efficiency	efficiency	NOUN
ftr-430	911	15	by	by	ADP
ftr-430	911	16	encouraging	encourage	VERB
ftr-430	911	17	the	the	DET
ftr-430	911	18	nations	nation	NOUN
ftr-430	911	19	of	of	ADP
ftr-430	911	20	the	the	DET
ftr-430	911	21	world	world	NOUN
ftr-430	911	22	to	to	PART
ftr-430	911	23	arrange	arrange	VERB
ftr-430	911	24	themselves	themselves	PRON
ftr-430	911	25	into	into	ADP
ftr-430	911	26	a	a	DET
ftr-430	911	27	menu	menu	NOUN
ftr-430	911	28	of	of	ADP
ftr-430	911	29	countries	country	NOUN
ftr-430	911	30	with	with	ADP
ftr-430	911	31	varying	vary	VERB
ftr-430	911	32	mixes	mix	NOUN
ftr-430	911	33	of	of	ADP
ftr-430	911	34	tax	tax	NOUN
ftr-430	911	35	burdens	burden	NOUN
ftr-430	911	36	and	and	CCONJ
ftr-430	911	37	government	government	NOUN
ftr-430	911	38	service	service	NOUN
ftr-430	911	39	levels	level	NOUN
ftr-430	911	40	from	from	ADP
ftr-430	911	41	which	which	PRON
ftr-430	911	42	investors	investor	NOUN
ftr-430	911	43	can	can	AUX
ftr-430	911	44	choose	choose	VERB
ftr-430	911	45	the	the	DET
ftr-430	911	46	combinations	combination	NOUN
ftr-430	911	47	that	that	PRON
ftr-430	911	48	most	most	ADJ
ftr-430	911	49	appeal	appeal	VERB
ftr-430	911	50	to	to	ADP
ftr-430	911	51	them.114	them.114	NUM
ftr-430	911	52	by	by	ADP
ftr-430	911	53	contrast	contrast	NOUN
ftr-430	911	54	,	,	PUNCT
ftr-430	911	55	the	the	DET
ftr-430	911	56	critics	critic	NOUN
ftr-430	911	57	of	of	ADP
ftr-430	911	58	tax	tax	NOUN
ftr-430	911	59	competition	competition	NOUN
ftr-430	911	60	argue	argue	VERB
ftr-430	911	61	that	that	SCONJ
ftr-430	911	62	it	it	PRON
ftr-430	911	63	forces	force	VERB
ftr-430	911	64	countries	country	NOUN
ftr-430	911	65	to	to	PART
ftr-430	911	66	shift	shift	VERB
ftr-430	911	67	their	their	PRON
ftr-430	911	68	taxes	taxis	NOUN
ftr-430	911	69	from	from	ADP
ftr-430	911	70	wealthy	wealthy	ADJ
ftr-430	911	71	owners	owner	NOUN
ftr-430	911	72	of	of	ADP
ftr-430	911	73	mobile	mobile	ADJ
ftr-430	911	74	capital	capital	NOUN
ftr-430	911	75	to	to	ADP
ftr-430	911	76	relatively	relatively	ADV
ftr-430	911	77	immobile	immobile	ADJ
ftr-430	911	78	and	and	CCONJ
ftr-430	911	79	less	less	ADV
ftr-430	911	80	wealthy	wealthy	ADJ
ftr-430	911	81	workers	worker	NOUN
ftr-430	911	82	,	,	PUNCT
ftr-430	911	83	and	and	CCONJ
ftr-430	911	84	to	to	PART
ftr-430	911	85	reduce	reduce	VERB
ftr-430	911	86	taxes	taxis	NOUN
ftr-430	911	87	and	and	CCONJ
ftr-430	911	88	to	to	PART
ftr-430	911	89	cut	cut	VERB
ftr-430	911	90	back	back	ADP
ftr-430	911	91	services	service	NOUN
ftr-430	911	92	and	and	CCONJ
ftr-430	911	93	benefits	benefit	NOUN
ftr-430	911	94	so	so	SCONJ
ftr-430	911	95	that	that	SCONJ
ftr-430	911	96	the	the	DET
ftr-430	911	97	unfortunate	unfortunate	ADJ
ftr-430	911	98	members	member	NOUN
ftr-430	911	99	of	of	ADP
ftr-430	911	100	society	society	NOUN
ftr-430	911	101	receive	receive	VERB
ftr-430	911	102	less	less	ADJ
ftr-430	911	103	protection	protection	NOUN
ftr-430	911	104	from	from	ADP
ftr-430	911	105	a	a	DET
ftr-430	911	106	meaner	mean	ADJ
ftr-430	911	107	globalized	globalized	ADJ
ftr-430	911	108	world	world	NOUN
ftr-430	911	109	.	.	PUNCT
ftr-430	912	1	115	115	NUM
ftr-430	913	1	the	the	DET
ftr-430	913	2	popular	popular	ADJ
ftr-430	913	3	description	description	NOUN
ftr-430	913	4	of	of	ADP
ftr-430	913	5	this	this	DET
ftr-430	913	6	phenomenon	phenomenon	NOUN
ftr-430	913	7	is	be	AUX
ftr-430	913	8	the	the	DET
ftr-430	913	9	“	"	PUNCT
ftr-430	913	10	race	race	NOUN
ftr-430	913	11	to	to	ADP
ftr-430	913	12	the	the	DET
ftr-430	913	13	bottom	bottom	NOUN
ftr-430	913	14	.	.	PUNCT
ftr-430	913	15	”116	”116	PUNCT
ftr-430	914	1	both	both	CCONJ
ftr-430	914	2	the	the	DET
ftr-430	914	3	claimed	claim	VERB
ftr-430	914	4	benefits	benefit	NOUN
ftr-430	914	5	and	and	CCONJ
ftr-430	914	6	asserted	assert	VERB
ftr-430	914	7	harms	harm	NOUN
ftr-430	914	8	of	of	ADP
ftr-430	914	9	tax	tax	NOUN
ftr-430	914	10	competition	competition	NOUN
ftr-430	914	11	must	must	AUX
ftr-430	914	12	be	be	AUX
ftr-430	914	13	regarded	regard	VERB
ftr-430	914	14	as	as	ADP
ftr-430	914	15	significantly	significantly	ADV
ftr-430	914	16	speculative	speculative	ADJ
ftr-430	914	17	at	at	ADP
ftr-430	914	18	present.117	present.117	ADP
ftr-430	914	19	what	what	PRON
ftr-430	914	20	is	be	AUX
ftr-430	914	21	clear	clear	ADJ
ftr-430	914	22	,	,	PUNCT
ftr-430	914	23	however	however	ADV
ftr-430	914	24	,	,	PUNCT
ftr-430	914	25	is	be	AUX
ftr-430	914	26	that	that	SCONJ
ftr-430	914	27	the	the	DET
ftr-430	914	28	combination	combination	NOUN
ftr-430	914	29	of	of	ADP
ftr-430	914	30	tax	tax	NOUN
ftr-430	914	31	competition	competition	NOUN
ftr-430	914	32	and	and	CCONJ
ftr-430	914	33	the	the	DET
ftr-430	914	34	current	current	ADJ
ftr-430	914	35	u.s	u.s	PROPN
ftr-430	914	36	.	.	PROPN
ftr-430	914	37	system	system	NOUN
ftr-430	914	38	of	of	ADP
ftr-430	914	39	worldwide	worldwide	ADJ
ftr-430	914	40	taxation	taxation	NOUN
ftr-430	914	41	with	with	ADP
ftr-430	914	42	deferral	deferral	ADJ
ftr-430	914	43	distorts	distort	VERB
ftr-430	914	44	the	the	DET
ftr-430	914	45	decision	decision	NOUN
ftr-430	914	46	making	making	NOUN
ftr-430	914	47	of	of	ADP
ftr-430	914	48	u.s	u.s	PROPN
ftr-430	914	49	.	.	PROPN
ftr-430	914	50	residents	resident	NOUN
ftr-430	914	51	by	by	ADP
ftr-430	914	52	encouraging	encourage	VERB
ftr-430	914	53	them	they	PRON
ftr-430	914	54	to	to	PART
ftr-430	914	55	locate	locate	VERB
ftr-430	914	56	their	their	PRON
ftr-430	914	57	income	income	NOUN
ftr-430	914	58	earning	earn	VERB
ftr-430	914	59	activities	activity	NOUN
ftr-430	914	60	in	in	ADP
ftr-430	914	61	low	low	ADJ
ftr-430	914	62	-	-	PUNCT
ftr-430	914	63	tax	tax	NOUN
ftr-430	914	64	countries	country	NOUN
ftr-430	914	65	instead	instead	ADV
ftr-430	914	66	of	of	ADP
ftr-430	914	67	in	in	ADP
ftr-430	914	68	the	the	DET
ftr-430	914	69	united	united	PROPN
ftr-430	914	70	states.118	states.118	PROPN
ftr-430	914	71	adoption	adoption	NOUN
ftr-430	914	72	of	of	ADP
ftr-430	914	73	a	a	DET
ftr-430	914	74	generally	generally	ADV
ftr-430	914	75	applicable	applicable	ADJ
ftr-430	914	76	exemption	exemption	NOUN
ftr-430	914	77	system	system	NOUN
ftr-430	914	78	would	would	AUX
ftr-430	914	79	only	only	ADV
ftr-430	914	80	worsen	worsen	VERB
ftr-430	914	81	this	this	DET
ftr-430	914	82	situation	situation	NOUN
ftr-430	914	83	.	.	PUNCT
ftr-430	915	1	indeed	indeed	ADV
ftr-430	915	2	,	,	PUNCT
ftr-430	915	3	one	one	NUM
ftr-430	915	4	tax	tax	NOUN
ftr-430	915	5	competit	competit	NOUN
ftr-430	915	6	ion	ion	NOUN
ftr-430	915	7	advocate119	advocate119	PROPN
ftr-430	915	8	has	have	AUX
ftr-430	915	9	recognized	recognize	VERB
ftr-430	915	10	this	this	DET
ftr-430	915	11	weakness	weakness	NOUN
ftr-430	915	12	in	in	ADP
ftr-430	915	13	an	an	DET
ftr-430	915	14	exemption	exemption	NOUN
ftr-430	915	15	system	system	NOUN
ftr-430	915	16	and	and	CCONJ
ftr-430	915	17	suggested	suggest	VERB
ftr-430	915	18	mitigating	mitigate	VERB
ftr-430	915	19	the	the	DET
ftr-430	915	20	problem	problem	NOUN
ftr-430	915	21	with	with	ADP
ftr-430	915	22	a	a	DET
ftr-430	915	23	partial	partial	ADJ
ftr-430	915	24	exemption	exemption	NOUN
ftr-430	915	25	system	system	NOUN
ftr-430	915	26	along	along	ADP
ftr-430	915	27	the	the	DET
ftr-430	915	28	lines	line	NOUN
ftr-430	915	29	described	describe	VERB
ftr-430	915	30	above.120	above.120	ADJ
ftr-430	915	31	for	for	ADP
ftr-430	915	32	the	the	DET
ftr-430	915	33	reasons	reason	NOUN
ftr-430	915	34	previously	previously	ADV
ftr-430	915	35	given,121	given,121	ADJ
ftr-430	915	36	however	however	ADV
ftr-430	915	37	,	,	PUNCT
ftr-430	915	38	this	this	PRON
ftr-430	915	39	is	be	AUX
ftr-430	915	40	not	not	PART
ftr-430	915	41	a	a	DET
ftr-430	915	42	workable	workable	ADJ
ftr-430	915	43	solut	solut	NOUN
ftr-430	915	44	ion	ion	NOUN
ftr-430	915	45	.	.	PUNCT
ftr-430	916	1	in	in	ADP
ftr-430	916	2	addition	addition	NOUN
ftr-430	916	3	,	,	PUNCT
ftr-430	916	4	we	we	PRON
ftr-430	916	5	believe	believe	VERB
ftr-430	916	6	that	that	SCONJ
ftr-430	916	7	proponents	proponent	NOUN
ftr-430	916	8	of	of	ADP
ftr-430	916	9	tax	tax	NOUN
ftr-430	916	10	competition	competition	NOUN
ftr-430	916	11	fail	fail	VERB
ftr-430	916	12	to	to	PART
ftr-430	916	13	articulate	articulate	VERB
ftr-430	916	14	the	the	DET
ftr-430	916	15	full	full	ADJ
ftr-430	916	16	implications	implication	NOUN
ftr-430	916	17	of	of	ADP
ftr-430	916	18	their	their	PRON
ftr-430	916	19	position	position	NOUN
ftr-430	916	20	vis	vis	X
ftr-430	916	21	-	-	PUNCT
ftr-430	916	22	a	a	X
ftr-430	916	23	-	-	PUNCT
ftr-430	916	24	vis	vis	X
ftr-430	916	25	the	the	DET
ftr-430	916	26	united	united	PROPN
ftr-430	916	27	states	states	PROPN
ftr-430	916	28	as	as	ADP
ftr-430	916	29	a	a	DET
ftr-430	916	30	tax	tax	NOUN
ftr-430	916	31	competitor	competitor	NOUN
ftr-430	916	32	in	in	ADP
ftr-430	916	33	the	the	DET
ftr-430	916	34	global	global	ADJ
ftr-430	916	35	economy	economy	NOUN
ftr-430	916	36	.	.	PUNCT
ftr-430	917	1	there	there	PRON
ftr-430	917	2	are	be	VERB
ftr-430	917	3	two	two	NUM
ftr-430	917	4	tax	tax	NOUN
ftr-430	917	5	policy	policy	NOUN
ftr-430	917	6	options	option	NOUN
ftr-430	917	7	available	available	ADJ
ftr-430	917	8	to	to	ADP
ftr-430	917	9	the	the	DET
ftr-430	917	10	united	united	PROPN
ftr-430	917	11	states	states	PROPN
ftr-430	917	12	to	to	PART
ftr-430	917	13	compete	compete	VERB
ftr-430	917	14	with	with	ADP
ftr-430	917	15	other	other	ADJ
ftr-430	917	16	countries	country	NOUN
ftr-430	917	17	’	'	PUNCT
ftr-430	917	18	tax	tax	NOUN
ftr-430	917	19	incentives	incentive	NOUN
ftr-430	917	20	.	.	PUNCT
ftr-430	918	1	one	one	NUM
ftr-430	918	2	is	be	AUX
ftr-430	918	3	to	to	PART
ftr-430	918	4	tax	tax	VERB
ftr-430	918	5	worldwide	worldwide	ADJ
ftr-430	918	6	income	income	NOUN
ftr-430	918	7	and	and	CCONJ
ftr-430	918	8	,	,	PUNCT
ftr-430	918	9	as	as	SCONJ
ftr-430	918	10	discussed	discuss	VERB
ftr-430	918	11	above	above	ADV
ftr-430	918	12	,	,	PUNCT
ftr-430	918	13	cause	cause	VERB
ftr-430	918	14	the	the	DET
ftr-430	918	15	benefit	benefit	NOUN
ftr-430	918	16	of	of	ADP
ftr-430	918	17	the	the	DET
ftr-430	918	18	foreign	foreign	ADJ
ftr-430	918	19	tax	tax	NOUN
ftr-430	918	20	incentive	incentive	NOUN
ftr-430	918	21	to	to	PART
ftr-430	918	22	accrue	accrue	VERB
ftr-430	918	23	to	to	ADP
ftr-430	918	24	the	the	DET
ftr-430	918	25	u.s	u.s	PROPN
ftr-430	918	26	.	.	PROPN
ftr-430	918	27	treasury	treasury	PROPN
ftr-430	918	28	and	and	CCONJ
ftr-430	918	29	cause	cause	VERB
ftr-430	918	30	the	the	DET
ftr-430	918	31	decisions	decision	NOUN
ftr-430	918	32	of	of	ADP
ftr-430	918	33	u.s	u.s	PROPN
ftr-430	918	34	.	.	PROPN
ftr-430	918	35	persons	person	NOUN
ftr-430	918	36	regarding	regard	VERB
ftr-430	918	37	whether	whether	SCONJ
ftr-430	918	38	to	to	PART
ftr-430	918	39	invest	invest	VERB
ftr-430	918	40	within	within	ADP
ftr-430	918	41	or	or	CCONJ
ftr-430	918	42	without	without	SCONJ
ftr-430	918	43	the	the	DET
ftr-430	918	44	united	united	PROPN
ftr-430	918	45	states	states	PROPN
ftr-430	918	46	to	to	PART
ftr-430	918	47	be	be	AUX
ftr-430	918	48	unaffected	unaffected	ADJ
ftr-430	918	49	344	344	NUM
ftr-430	918	50	florida	florida	PROPN
ftr-430	918	51	tax	tax	NOUN
ftr-430	918	52	review	review	NOUN
ftr-430	919	1	[	[	X
ftr-430	919	2	vol	vol	NOUN
ftr-430	919	3	.	.	PUNCT
ftr-430	919	4	5:4	5:4	NUM
ftr-430	919	5	122	122	NUM
ftr-430	919	6	.	.	PUNCT
ftr-430	920	1	see	see	VERB
ftr-430	920	2	robert	robert	PROPN
ftr-430	920	3	goulder	goulder	PROPN
ftr-430	920	4	,	,	PUNCT
ftr-430	920	5	heritage	heritage	NOUN
ftr-430	920	6	foundation	foundation	NOUN
ftr-430	920	7	crit	crit	PROPN
ftr-430	920	8	icizes	icize	VERB
ftr-430	920	9	oecd	oecd	PROPN
ftr-430	920	10	war	war	NOUN
ftr-430	920	11	against	against	ADP
ftr-430	920	12	tax	tax	NOUN
ftr-430	920	13	havens	haven	NOUN
ftr-430	920	14	,	,	PUNCT
ftr-430	920	15	21	21	NUM
ftr-430	920	16	tax	tax	NOUN
ftr-430	920	17	notes	note	NOUN
ftr-430	920	18	int’l	int’l	ADP
ftr-430	920	19	1628	1628	NUM
ftr-430	920	20	,	,	PUNCT
ftr-430	920	21	1630	1630	NUM
ftr-430	920	22	(	(	PUNCT
ftr-430	920	23	2000	2000	NUM
ftr-430	920	24	)	)	PUNCT
ftr-430	920	25	;	;	PUNCT
ftr-430	920	26	mitchell	mitchell	PROPN
ftr-430	920	27	,	,	PUNCT
ftr-430	920	28	supra	supra	PROPN
ftr-430	920	29	note	note	NOUN
ftr-430	920	30	9	9	NUM
ftr-430	920	31	,	,	PUNCT
ftr-430	920	32	at	at	ADP
ftr-430	920	33	810	810	NUM
ftr-430	920	34	,	,	PUNCT
ftr-430	920	35	814	814	NUM
ftr-430	920	36	-	-	SYM
ftr-430	920	37	15	15	NUM
ftr-430	920	38	;	;	PUNCT
ftr-430	920	39	roin	roin	NOUN
ftr-430	920	40	,	,	PUNCT
ftr-430	920	41	supra	supra	PROPN
ftr-430	920	42	note	note	NOUN
ftr-430	920	43	10	10	NUM
ftr-430	920	44	,	,	PUNCT
ftr-430	920	45	at	at	ADP
ftr-430	920	46	559	559	NUM
ftr-430	920	47	,	,	PUNCT
ftr-430	920	48	585	585	NUM
ftr-430	920	49	;	;	PUNCT
ftr-430	920	50	letter	letter	NOUN
ftr-430	920	51	from	from	ADP
ftr-430	920	52	congressman	congressman	PROPN
ftr-430	920	53	major	major	PROPN
ftr-430	920	54	r.	r.	PROPN
ftr-430	920	55	owens	owens	PROPN
ftr-430	920	56	to	to	ADP
ftr-430	920	57	treasury	treasury	PROPN
ftr-430	920	58	secretary	secretary	PROPN
ftr-430	920	59	paul	paul	PROPN
ftr-430	920	60	h.	h.	PROPN
ftr-430	921	1	o’neill	o’neill	PROPN
ftr-430	921	2	(	(	PUNCT
ftr-430	921	3	february	february	PROPN
ftr-430	921	4	7	7	NUM
ftr-430	921	5	,	,	PUNCT
ftr-430	921	6	2001	2001	NUM
ftr-430	921	7	)	)	PUNCT
ftr-430	921	8	;	;	PUNCT
ftr-430	921	9	letter	letter	NOUN
ftr-430	921	10	from	from	ADP
ftr-430	921	11	congressman	congressman	PROPN
ftr-430	921	12	charles	charles	PROPN
ftr-430	921	13	rangel	rangel	PROPN
ftr-430	921	14	and	and	CCONJ
ftr-430	921	15	25	25	NUM
ftr-430	921	16	others	other	NOUN
ftr-430	921	17	to	to	ADP
ftr-430	921	18	treasury	treasury	PROPN
ftr-430	921	19	secretary	secretary	PROPN
ftr-430	921	20	paul	paul	PROPN
ftr-430	921	21	h.	h.	PROPN
ftr-430	921	22	o’neill	o’neill	PROPN
ftr-430	922	1	(	(	PUNCT
ftr-430	922	2	march	march	PROPN
ftr-430	922	3	14	14	NUM
ftr-430	922	4	,	,	PUNCT
ftr-430	922	5	2001	2001	NUM
ftr-430	922	6	)	)	PUNCT
ftr-430	922	7	.	.	PUNCT
ftr-430	923	1	123	123	NUM
ftr-430	923	2	.	.	PUNCT
ftr-430	924	1	see	see	VERB
ftr-430	924	2	supra	supra	ADJ
ftr-430	924	3	text	text	NOUN
ftr-430	924	4	accompanying	accompanying	ADJ
ftr-430	924	5	note	note	NOUN
ftr-430	924	6	109	109	NUM
ftr-430	924	7	.	.	PUNCT
ftr-430	924	8	124	124	NUM
ftr-430	924	9	.	.	PUNCT
ftr-430	925	1	see	see	VERB
ftr-430	925	2	roin	roin	PROPN
ftr-430	925	3	,	,	PUNCT
ftr-430	925	4	supra	supra	PROPN
ftr-430	925	5	note	note	NOUN
ftr-430	925	6	10	10	NUM
ftr-430	925	7	,	,	PUNCT
ftr-430	925	8	at	at	ADP
ftr-430	925	9	586	586	NUM
ftr-430	925	10	;	;	PUNCT
ftr-430	925	11	surrey	surrey	PROPN
ftr-430	925	12	,	,	PUNCT
ftr-430	925	13	supra	supra	PROPN
ftr-430	925	14	note	note	PROPN
ftr-430	925	15	29	29	NUM
ftr-430	925	16	,	,	PUNCT
ftr-430	925	17	at	at	ADP
ftr-430	925	18	823	823	NUM
ftr-430	925	19	-	-	SYM
ftr-430	925	20	24	24	NUM
ftr-430	925	21	.	.	PUNCT
ftr-430	925	22	125	125	NUM
ftr-430	925	23	.	.	PUNCT
ftr-430	926	1	see	see	VERB
ftr-430	926	2	authorities	authority	NOUN
ftr-430	926	3	cited	cite	VERB
ftr-430	926	4	in	in	ADP
ftr-430	926	5	supra	supra	PROPN
ftr-430	926	6	note	note	PROPN
ftr-430	926	7	29	29	NUM
ftr-430	926	8	.	.	PUNCT
ftr-430	927	1	by	by	ADP
ftr-430	927	2	foreign	foreign	ADJ
ftr-430	927	3	tax	tax	NOUN
ftr-430	927	4	incentives	incentive	NOUN
ftr-430	927	5	.	.	PUNCT
ftr-430	928	1	the	the	DET
ftr-430	928	2	proponents	proponent	NOUN
ftr-430	928	3	of	of	ADP
ftr-430	928	4	so	so	ADV
ftr-430	928	5	-	-	PUNCT
ftr-430	928	6	called	call	VERB
ftr-430	928	7	tax	tax	NOUN
ftr-430	928	8	competition	competition	NOUN
ftr-430	928	9	,	,	PUNCT
ftr-430	928	10	however	however	ADV
ftr-430	928	11	,	,	PUNCT
ftr-430	928	12	seek	seek	VERB
ftr-430	928	13	to	to	PART
ftr-430	928	14	deny	deny	VERB
ftr-430	928	15	this	this	DET
ftr-430	928	16	policy	policy	NOUN
ftr-430	928	17	alternative	alternative	NOUN
ftr-430	928	18	to	to	ADP
ftr-430	928	19	the	the	DET
ftr-430	928	20	united	united	PROPN
ftr-430	928	21	states	states	PROPN
ftr-430	928	22	.	.	PUNCT
ftr-430	929	1	instead	instead	ADV
ftr-430	929	2	,	,	PUNCT
ftr-430	929	3	they	they	PRON
ftr-430	929	4	would	would	AUX
ftr-430	929	5	limit	limit	VERB
ftr-430	929	6	the	the	DET
ftr-430	929	7	united	united	PROPN
ftr-430	929	8	states	states	PROPN
ftr-430	929	9	to	to	ADP
ftr-430	929	10	the	the	DET
ftr-430	929	11	only	only	ADJ
ftr-430	929	12	other	other	ADJ
ftr-430	929	13	policy	policy	NOUN
ftr-430	929	14	option	option	NOUN
ftr-430	929	15	available	available	ADJ
ftr-430	929	16	to	to	PART
ftr-430	929	17	retain	retain	VERB
ftr-430	929	18	u.s	u.s	PROPN
ftr-430	929	19	.	.	PROPN
ftr-430	929	20	investment	investment	NOUN
ftr-430	929	21	in	in	ADP
ftr-430	929	22	the	the	DET
ftr-430	929	23	united	united	PROPN
ftr-430	929	24	states	states	PROPN
ftr-430	929	25	,	,	PUNCT
ftr-430	929	26	which	which	PRON
ftr-430	929	27	is	be	AUX
ftr-430	929	28	to	to	PART
ftr-430	929	29	reduce	reduce	VERB
ftr-430	929	30	tax	tax	NOUN
ftr-430	929	31	rates	rate	NOUN
ftr-430	929	32	on	on	ADP
ftr-430	929	33	domestic	domestic	ADJ
ftr-430	929	34	investment	investment	NOUN
ftr-430	929	35	.	.	PUNCT
ftr-430	930	1	since	since	SCONJ
ftr-430	930	2	this	this	PRON
ftr-430	930	3	is	be	AUX
ftr-430	930	4	impractical	impractical	ADJ
ftr-430	930	5	,	,	PUNCT
ftr-430	930	6	the	the	DET
ftr-430	930	7	proponents	proponent	NOUN
ftr-430	930	8	of	of	ADP
ftr-430	930	9	so	so	ADV
ftr-430	930	10	-	-	PUNCT
ftr-430	930	11	called	call	VERB
ftr-430	930	12	tax	tax	NOUN
ftr-430	930	13	competition	competition	NOUN
ftr-430	930	14	in	in	ADP
ftr-430	930	15	essence	essence	NOUN
ftr-430	930	16	prefer	prefer	VERB
ftr-430	930	17	no	no	DET
ftr-430	930	18	competition	competition	NOUN
ftr-430	930	19	(	(	PUNCT
ftr-430	930	20	by	by	ADP
ftr-430	930	21	the	the	DET
ftr-430	930	22	united	united	PROPN
ftr-430	930	23	states	states	PROPN
ftr-430	930	24	)	)	PUNCT
ftr-430	930	25	so	so	SCONJ
ftr-430	930	26	that	that	SCONJ
ftr-430	930	27	the	the	DET
ftr-430	930	28	benefits	benefit	NOUN
ftr-430	930	29	of	of	ADP
ftr-430	930	30	foreign	foreign	ADJ
ftr-430	930	31	tax	tax	NOUN
ftr-430	930	32	incentives	incentive	NOUN
ftr-430	930	33	accrue	accrue	VERB
ftr-430	930	34	to	to	ADP
ftr-430	930	35	the	the	DET
ftr-430	930	36	private	private	ADJ
ftr-430	930	37	u.s	u.s	PROPN
ftr-430	930	38	.	.	PROPN
ftr-430	930	39	investor	investor	NOUN
ftr-430	930	40	for	for	ADP
ftr-430	930	41	investment	investment	NOUN
ftr-430	930	42	outside	outside	ADP
ftr-430	930	43	the	the	DET
ftr-430	930	44	united	united	PROPN
ftr-430	930	45	states	states	PROPN
ftr-430	930	46	.	.	PUNCT
ftr-430	931	1	finally	finally	ADV
ftr-430	931	2	,	,	PUNCT
ftr-430	931	3	it	it	PRON
ftr-430	931	4	is	be	AUX
ftr-430	931	5	also	also	ADV
ftr-430	931	6	clear	clear	ADJ
ftr-430	931	7	that	that	SCONJ
ftr-430	931	8	deferral	deferral	ADJ
ftr-430	931	9	and	and	CCONJ
ftr-430	931	10	exemption	exemption	NOUN
ftr-430	931	11	violate	violate	VERB
ftr-430	931	12	the	the	DET
ftr-430	931	13	ability	ability	NOUN
ftr-430	931	14	-	-	PUNCT
ftr-430	931	15	topay	topay	NOUN
ftr-430	931	16	norm	norm	NOUN
ftr-430	931	17	.	.	PUNCT
ftr-430	932	1	the	the	DET
ftr-430	932	2	use	use	NOUN
ftr-430	932	3	of	of	ADP
ftr-430	932	4	the	the	DET
ftr-430	932	5	mantra	mantra	NOUN
ftr-430	932	6	of	of	ADP
ftr-430	932	7	tax	tax	NOUN
ftr-430	932	8	competition	competition	NOUN
ftr-430	932	9	to	to	PART
ftr-430	932	10	bring	bring	VERB
ftr-430	932	11	about	about	ADP
ftr-430	932	12	back	back	ADJ
ftr-430	932	13	-	-	PUNCT
ftr-430	932	14	door	door	NOUN
ftr-430	932	15	pressure	pressure	NOUN
ftr-430	932	16	for	for	ADP
ftr-430	932	17	reductions	reduction	NOUN
ftr-430	932	18	in	in	ADP
ftr-430	932	19	u.s	u.s	PROPN
ftr-430	932	20	.	.	PROPN
ftr-430	932	21	tax	tax	NOUN
ftr-430	932	22	rates	rate	NOUN
ftr-430	932	23	does	do	AUX
ftr-430	932	24	not	not	PART
ftr-430	932	25	provide	provide	VERB
ftr-430	932	26	sufficient	sufficient	ADJ
ftr-430	932	27	justification	justification	NOUN
ftr-430	932	28	for	for	SCONJ
ftr-430	932	29	the	the	DET
ftr-430	932	30	united	united	PROPN
ftr-430	932	31	states	states	PROPN
ftr-430	932	32	to	to	PART
ftr-430	932	33	either	either	CCONJ
ftr-430	932	34	continue	continue	VERB
ftr-430	932	35	deferral	deferral	ADJ
ftr-430	932	36	or	or	CCONJ
ftr-430	932	37	explicitly	explicitly	ADV
ftr-430	932	38	exempt	exempt	ADJ
ftr-430	932	39	foreignsource	foreignsource	NOUN
ftr-430	932	40	income	income	NOUN
ftr-430	932	41	from	from	ADP
ftr-430	932	42	the	the	DET
ftr-430	932	43	income	income	NOUN
ftr-430	932	44	tax	tax	NOUN
ftr-430	932	45	base	base	NOUN
ftr-430	932	46	.	.	PUNCT
ftr-430	933	1	b.	b.	NOUN
ftr-430	933	2	assistance	assistance	NOUN
ftr-430	933	3	to	to	ADP
ftr-430	933	4	poor	poor	ADJ
ftr-430	933	5	countries	country	NOUN
ftr-430	933	6	if	if	SCONJ
ftr-430	933	7	the	the	DET
ftr-430	933	8	foregoing	foregoing	NOUN
ftr-430	933	9	were	be	AUX
ftr-430	933	10	the	the	DET
ftr-430	933	11	sum	sum	NOUN
ftr-430	933	12	and	and	CCONJ
ftr-430	933	13	substance	substance	NOUN
ftr-430	933	14	of	of	ADP
ftr-430	933	15	the	the	DET
ftr-430	933	16	tax	tax	NOUN
ftr-430	933	17	competition	competition	NOUN
ftr-430	933	18	debate	debate	NOUN
ftr-430	933	19	,	,	PUNCT
ftr-430	933	20	this	this	DET
ftr-430	933	21	article	article	NOUN
ftr-430	933	22	’s	’s	PART
ftr-430	933	23	discussion	discussion	NOUN
ftr-430	933	24	of	of	ADP
ftr-430	933	25	the	the	DET
ftr-430	933	26	subject	subject	NOUN
ftr-430	933	27	would	would	AUX
ftr-430	933	28	be	be	AUX
ftr-430	933	29	concluded	conclude	VERB
ftr-430	933	30	.	.	PUNCT
ftr-430	934	1	however	however	ADV
ftr-430	934	2	,	,	PUNCT
ftr-430	934	3	tax	tax	NOUN
ftr-430	934	4	competition	competition	NOUN
ftr-430	934	5	advocates	advocate	VERB
ftr-430	934	6	advance	advance	VERB
ftr-430	934	7	another	another	DET
ftr-430	934	8	important	important	ADJ
ftr-430	934	9	argument	argument	NOUN
ftr-430	934	10	for	for	ADP
ftr-430	934	11	their	their	PRON
ftr-430	934	12	position	position	NOUN
ftr-430	934	13	.	.	PUNCT
ftr-430	935	1	they	they	PRON
ftr-430	935	2	contend	contend	VERB
ftr-430	935	3	that	that	SCONJ
ftr-430	935	4	in	in	ADP
ftr-430	935	5	a	a	DET
ftr-430	935	6	world	world	NOUN
ftr-430	935	7	where	where	SCONJ
ftr-430	935	8	direct	direct	ADJ
ftr-430	935	9	aid	aid	NOUN
ftr-430	935	10	from	from	ADP
ftr-430	935	11	prosperous	prosperous	ADJ
ftr-430	935	12	countries	country	NOUN
ftr-430	935	13	to	to	ADP
ftr-430	935	14	impoverished	impoverished	ADJ
ftr-430	935	15	nations	nation	NOUN
ftr-430	935	16	is	be	AUX
ftr-430	935	17	small	small	ADJ
ftr-430	935	18	in	in	ADP
ftr-430	935	19	relationship	relationship	NOUN
ftr-430	935	20	to	to	ADP
ftr-430	935	21	needs	need	NOUN
ftr-430	935	22	,	,	PUNCT
ftr-430	935	23	the	the	DET
ftr-430	935	24	only	only	ADJ
ftr-430	935	25	practical	practical	ADJ
ftr-430	935	26	way	way	NOUN
ftr-430	935	27	for	for	ADP
ftr-430	935	28	desperately	desperately	ADV
ftr-430	935	29	poor	poor	ADJ
ftr-430	935	30	countries	country	NOUN
ftr-430	935	31	to	to	PART
ftr-430	935	32	get	get	VERB
ftr-430	935	33	essential	essential	ADJ
ftr-430	935	34	economic	economic	ADJ
ftr-430	935	35	development	development	NOUN
ftr-430	935	36	funds	fund	NOUN
ftr-430	935	37	is	be	AUX
ftr-430	935	38	to	to	PART
ftr-430	935	39	engage	engage	VERB
ftr-430	935	40	in	in	ADP
ftr-430	935	41	tax	tax	NOUN
ftr-430	935	42	competition	competition	NOUN
ftr-430	935	43	that	that	PRON
ftr-430	935	44	attracts	attract	VERB
ftr-430	935	45	investments	investment	NOUN
ftr-430	935	46	of	of	ADP
ftr-430	935	47	privately	privately	ADV
ftr-430	935	48	held	hold	VERB
ftr-430	935	49	capital	capital	NOUN
ftr-430	935	50	from	from	ADP
ftr-430	935	51	corporate	corporate	ADJ
ftr-430	935	52	and	and	CCONJ
ftr-430	935	53	individual	individual	ADJ
ftr-430	935	54	residents	resident	NOUN
ftr-430	935	55	of	of	ADP
ftr-430	935	56	comparatively	comparatively	ADV
ftr-430	935	57	high	high	ADJ
ftr-430	935	58	-	-	PUNCT
ftr-430	935	59	tax	tax	NOUN
ftr-430	935	60	countries.122	countries.122	NOUN
ftr-430	935	61	for	for	ADP
ftr-430	935	62	the	the	DET
ftr-430	935	63	reasons	reason	NOUN
ftr-430	935	64	explained	explain	VERB
ftr-430	935	65	above,123	above,123	ADP
ftr-430	935	66	the	the	DET
ftr-430	935	67	immediate	immediate	ADJ
ftr-430	935	68	residual	residual	ADJ
ftr-430	935	69	tax	tax	NOUN
ftr-430	935	70	resulting	result	VERB
ftr-430	935	71	from	from	ADP
ftr-430	935	72	a	a	DET
ftr-430	935	73	worldwide	worldwide	ADJ
ftr-430	935	74	taxation	taxation	NOUN
ftr-430	935	75	system	system	NOUN
ftr-430	935	76	without	without	ADP
ftr-430	935	77	deferral	deferral	NOUN
ftr-430	935	78	would	would	AUX
ftr-430	935	79	be	be	AUX
ftr-430	935	80	deadly	deadly	ADJ
ftr-430	935	81	to	to	ADP
ftr-430	935	82	the	the	DET
ftr-430	935	83	tax	tax	NOUN
ftr-430	935	84	competition	competition	NOUN
ftr-430	935	85	strategy	strategy	NOUN
ftr-430	935	86	of	of	ADP
ftr-430	935	87	poor	poor	ADJ
ftr-430	935	88	nations	nation	NOUN
ftr-430	935	89	.	.	PUNCT
ftr-430	936	1	this	this	PRON
ftr-430	936	2	suggests	suggest	VERB
ftr-430	936	3	the	the	DET
ftr-430	936	4	argument	argument	NOUN
ftr-430	936	5	that	that	SCONJ
ftr-430	936	6	the	the	DET
ftr-430	936	7	united	united	PROPN
ftr-430	936	8	states	states	PROPN
ftr-430	936	9	should	should	AUX
ftr-430	936	10	maintain	maintain	VERB
ftr-430	936	11	deferral	deferral	ADJ
ftr-430	936	12	as	as	ADP
ftr-430	936	13	an	an	DET
ftr-430	936	14	accommodation	accommodation	NOUN
ftr-430	936	15	to	to	ADP
ftr-430	936	16	impecunious	impecunious	ADJ
ftr-430	936	17	countries	country	NOUN
ftr-430	936	18	and	and	CCONJ
ftr-430	936	19	that	that	SCONJ
ftr-430	936	20	,	,	PUNCT
ftr-430	936	21	even	even	ADV
ftr-430	936	22	better	well	ADJ
ftr-430	936	23	,	,	PUNCT
ftr-430	936	24	the	the	DET
ftr-430	936	25	united	united	PROPN
ftr-430	936	26	states	states	PROPN
ftr-430	936	27	should	should	AUX
ftr-430	936	28	facilitate	facilitate	VERB
ftr-430	936	29	the	the	DET
ftr-430	936	30	tax	tax	NOUN
ftr-430	936	31	competition	competition	NOUN
ftr-430	936	32	efforts	effort	NOUN
ftr-430	936	33	of	of	ADP
ftr-430	936	34	poor	poor	ADJ
ftr-430	936	35	nations	nation	NOUN
ftr-430	936	36	by	by	ADP
ftr-430	936	37	moving	move	VERB
ftr-430	936	38	to	to	ADP
ftr-430	936	39	an	an	DET
ftr-430	936	40	across	across	ADP
ftr-430	936	41	-	-	PUNCT
ftr-430	936	42	the	the	DET
ftr-430	936	43	-	-	PUNCT
ftr-430	936	44	board	board	NOUN
ftr-430	936	45	exemption	exemption	NOUN
ftr-430	936	46	system	system	NOUN
ftr-430	936	47	.	.	PUNCT
ftr-430	937	1	124	124	NUM
ftr-430	937	2	of	of	ADP
ftr-430	937	3	course	course	NOUN
ftr-430	937	4	,	,	PUNCT
ftr-430	937	5	the	the	DET
ftr-430	937	6	sovereign	sovereign	ADJ
ftr-430	937	7	status	status	NOUN
ftr-430	937	8	of	of	ADP
ftr-430	937	9	the	the	DET
ftr-430	937	10	united	united	PROPN
ftr-430	937	11	states	states	PROPN
ftr-430	937	12	means	mean	VERB
ftr-430	937	13	that	that	SCONJ
ftr-430	937	14	it	it	PRON
ftr-430	937	15	is	be	AUX
ftr-430	937	16	free	free	ADJ
ftr-430	937	17	to	to	PART
ftr-430	937	18	tax	tax	VERB
ftr-430	937	19	its	its	PRON
ftr-430	937	20	residents	resident	NOUN
ftr-430	937	21	without	without	ADP
ftr-430	937	22	regard	regard	NOUN
ftr-430	937	23	to	to	ADP
ftr-430	937	24	the	the	DET
ftr-430	937	25	impact	impact	NOUN
ftr-430	937	26	of	of	ADP
ftr-430	937	27	the	the	DET
ftr-430	937	28	u.s	u.s	PROPN
ftr-430	937	29	.	.	PROPN
ftr-430	937	30	revenue	revenue	NOUN
ftr-430	937	31	regime	regime	NOUN
ftr-430	937	32	on	on	ADP
ftr-430	937	33	the	the	DET
ftr-430	937	34	development	development	NOUN
ftr-430	937	35	strategies	strategy	NOUN
ftr-430	937	36	of	of	ADP
ftr-430	937	37	impoverished	impoverished	ADJ
ftr-430	937	38	countries.125	countries.125	NOUN
ftr-430	937	39	thus	thus	ADV
ftr-430	937	40	,	,	PUNCT
ftr-430	937	41	to	to	PART
ftr-430	937	42	argue	argue	VERB
ftr-430	937	43	that	that	SCONJ
ftr-430	937	44	the	the	DET
ftr-430	937	45	united	united	PROPN
ftr-430	937	46	states	states	PROPN
ftr-430	937	47	should	should	AUX
ftr-430	937	48	assist	assist	VERB
ftr-430	937	49	developing	develop	VERB
ftr-430	937	50	countries	country	NOUN
ftr-430	937	51	through	through	ADP
ftr-430	937	52	deferral	deferral	ADJ
ftr-430	937	53	or	or	CCONJ
ftr-430	937	54	exemption	exemption	NOUN
ftr-430	937	55	2001	2001	NUM
ftr-430	937	56	]	]	PUNCT
ftr-430	937	57	fairness	fairness	NOUN
ftr-430	937	58	in	in	ADP
ftr-430	937	59	international	international	ADJ
ftr-430	937	60	taxation	taxation	NOUN
ftr-430	937	61	345	345	NUM
ftr-430	937	62	126	126	NUM
ftr-430	937	63	.	.	PUNCT
ftr-430	938	1	in	in	ADP
ftr-430	938	2	a	a	DET
ftr-430	938	3	classic	classic	ADJ
ftr-430	938	4	ar	ar	NOUN
ftr-430	938	5	ticle	ticle	NOUN
ftr-430	938	6	,	,	PUNCT
ftr-430	938	7	professor	professor	NOUN
ftr-430	938	8	bittker	bittker	NOUN
ftr-430	938	9	argued	argue	VERB
ftr-430	938	10	that	that	SCONJ
ftr-430	938	11	the	the	DET
ftr-430	938	12	tax	tax	NOUN
ftr-430	938	13	expenditure	expenditure	NOUN
ftr-430	938	14	concept	concept	NOUN
ftr-430	938	15	is	be	AUX
ftr-430	938	16	a	a	DET
ftr-430	938	17	deficient	deficient	ADJ
ftr-430	938	18	policy	policy	NOUN
ftr-430	938	19	guide	guide	NOUN
ftr-430	938	20	because	because	SCONJ
ftr-430	938	21	it	it	PRON
ftr-430	938	22	assumes	assume	VERB
ftr-430	938	23	agreement	agreement	NOUN
ftr-430	938	24	on	on	ADP
ftr-430	938	25	a	a	DET
ftr-430	938	26	normative	normative	ADJ
ftr-430	938	27	tax	tax	NOUN
ftr-430	938	28	base	base	NOUN
ftr-430	938	29	,	,	PUNCT
ftr-430	938	30	departures	departure	NOUN
ftr-430	938	31	from	from	ADP
ftr-430	938	32	which	which	PRON
ftr-430	938	33	are	be	AUX
ftr-430	938	34	tax	tax	NOUN
ftr-430	938	35	expenditures	expenditure	NOUN
ftr-430	938	36	.	.	PUNCT
ftr-430	939	1	but	but	CCONJ
ftr-430	939	2	in	in	ADP
ftr-430	939	3	reality	reality	NOUN
ftr-430	939	4	,	,	PUNCT
ftr-430	939	5	professor	professor	NOUN
ftr-430	939	6	bittker	bittker	NOUN
ftr-430	939	7	demonstrated	demonstrate	VERB
ftr-430	939	8	,	,	PUNCT
ftr-430	939	9	there	there	PRON
ftr-430	939	10	are	be	VERB
ftr-430	939	11	many	many	ADJ
ftr-430	939	12	points	point	NOUN
ftr-430	939	13	of	of	ADP
ftr-430	939	14	disagreement	disagreement	NOUN
ftr-430	939	15	regarding	regard	VERB
ftr-430	939	16	the	the	DET
ftr-430	939	17	content	content	NOUN
ftr-430	939	18	of	of	ADP
ftr-430	939	19	a	a	DET
ftr-430	939	20	normative	normative	ADJ
ftr-430	939	21	tax	tax	NOUN
ftr-430	939	22	base	base	NOUN
ftr-430	939	23	.	.	PUNCT
ftr-430	940	1	see	see	VERB
ftr-430	940	2	boris	boris	PROPN
ftr-430	940	3	i.	i.	PROPN
ftr-430	940	4	bittker	bittker	PROPN
ftr-430	940	5	,	,	PUNCT
ftr-430	940	6	accounting	account	VERB
ftr-430	940	7	for	for	ADP
ftr-430	940	8	federal	federal	ADJ
ftr-430	940	9	“	"	PUNCT
ftr-430	940	10	tax	tax	NOUN
ftr-430	940	11	subsidies	subsidy	NOUN
ftr-430	940	12	”	"	PUNCT
ftr-430	940	13	in	in	ADP
ftr-430	940	14	the	the	DET
ftr-430	940	15	national	national	ADJ
ftr-430	940	16	budget	budget	NOUN
ftr-430	940	17	,	,	PUNCT
ftr-430	940	18	22	22	NUM
ftr-430	940	19	nat’l	nat’l	NOUN
ftr-430	940	20	tax	tax	NOUN
ftr-430	940	21	j.	j.	PROPN
ftr-430	940	22	244	244	NUM
ftr-430	940	23	(	(	PUNCT
ftr-430	940	24	1969	1969	NUM
ftr-430	940	25	)	)	PUNCT
ftr-430	940	26	;	;	PUNCT
ftr-430	940	27	see	see	VERB
ftr-430	940	28	also	also	ADV
ftr-430	940	29	bartlett	bartlett	PROPN
ftr-430	940	30	,	,	PUNCT
ftr-430	940	31	supra	supra	PROPN
ftr-430	940	32	note	note	PROPN
ftr-430	940	33	12	12	NUM
ftr-430	940	34	,	,	PUNCT
ftr-430	940	35	at	at	ADP
ftr-430	940	36	415	415	NUM
ftr-430	940	37	-	-	SYM
ftr-430	940	38	17	17	NUM
ftr-430	940	39	.	.	PUNCT
ftr-430	941	1	professor	professor	NOUN
ftr-430	941	2	bit	bit	NOUN
ftr-430	941	3	tker	tker	PROPN
ftr-430	941	4	’s	’s	PART
ftr-430	941	5	argument	argument	NOUN
ftr-430	941	6	,	,	PUNCT
ftr-430	941	7	although	although	SCONJ
ftr-430	941	8	val	val	PROPN
ftr-430	941	9	i	i	PROPN
ftr-430	941	10	d	d	PROPN
ftr-430	941	11	on	on	ADP
ftr-430	941	12	numerous	numerous	ADJ
ftr-430	941	13	points	point	NOUN
ftr-430	941	14	,	,	PUNCT
ftr-430	941	15	is	be	AUX
ftr-430	941	16	not	not	PART
ftr-430	941	17	applicable	applicable	ADJ
ftr-430	941	18	to	to	ADP
ftr-430	941	19	our	our	PRON
ftr-430	941	20	use	use	NOUN
ftr-430	941	21	here	here	ADV
ftr-430	941	22	of	of	ADP
ftr-430	941	23	the	the	DET
ftr-430	941	24	tax	tax	NOUN
ftr-430	941	25	expenditure	expenditure	NOUN
ftr-430	941	26	concept	concept	NOUN
ftr-430	941	27	.	.	PUNCT
ftr-430	942	1	this	this	PRON
ftr-430	942	2	is	be	AUX
ftr-430	942	3	because	because	SCONJ
ftr-430	942	4	current	current	ADJ
ftr-430	942	5	taxation	taxation	NOUN
ftr-430	942	6	of	of	ADP
ftr-430	942	7	realized	realize	VERB
ftr-430	942	8	worldwide	worldwide	ADJ
ftr-430	942	9	income	income	NOUN
ftr-430	942	10	is	be	AUX
ftr-430	942	11	clearly	clearly	ADV
ftr-430	942	12	a	a	DET
ftr-430	942	13	feature	feature	NOUN
ftr-430	942	14	of	of	ADP
ftr-430	942	15	a	a	DET
ftr-430	942	16	normative	normative	ADJ
ftr-430	942	17	income	income	NOUN
ftr-430	942	18	tax	tax	NOUN
ftr-430	942	19	base	base	NOUN
ftr-430	942	20	(	(	PUNCT
ftr-430	942	21	a	a	DET
ftr-430	942	22	consumption	consumption	NOUN
ftr-430	942	23	tax	tax	NOUN
ftr-430	942	24	base	base	NOUN
ftr-430	942	25	is	be	AUX
ftr-430	942	26	somewhat	somewhat	ADV
ftr-430	942	27	more	more	ADV
ftr-430	942	28	nuanced	nuanced	ADJ
ftr-430	942	29	on	on	ADP
ftr-430	942	30	this	this	DET
ftr-430	942	31	point	point	NOUN
ftr-430	942	32	)	)	PUNCT
ftr-430	942	33	and	and	CCONJ
ftr-430	942	34	both	both	CCONJ
ftr-430	942	35	deferral	deferral	ADJ
ftr-430	942	36	and	and	CCONJ
ftr-430	942	37	exemption	exemption	NOUN
ftr-430	942	38	of	of	ADP
ftr-430	942	39	realized	realize	VERB
ftr-430	942	40	foreign	foreign	ADJ
ftr-430	942	41	-	-	PUNCT
ftr-430	942	42	source	source	NOUN
ftr-430	942	43	income	income	NOUN
ftr-430	942	44	are	be	AUX
ftr-430	942	45	clearly	clearly	ADV
ftr-430	942	46	departures	departure	NOUN
ftr-430	942	47	from	from	ADP
ftr-430	942	48	the	the	DET
ftr-430	942	49	norm	norm	NOUN
ftr-430	942	50	.	.	PUNCT
ftr-430	943	1	see	see	VERB
ftr-430	943	2	supra	supra	PROPN
ftr-430	943	3	part	part	PROPN
ftr-430	943	4	ii	ii	PROPN
ftr-430	943	5	;	;	PUNCT
ftr-430	943	6	fleming	fleming	PROPN
ftr-430	943	7	,	,	PUNCT
ftr-430	943	8	peroni	peroni	PROPN
ftr-430	943	9	&	&	CCONJ
ftr-430	943	10	shay	shay	PROPN
ftr-430	943	11	,	,	PUNCT
ftr-430	943	12	supra	supra	PROPN
ftr-430	943	13	note	note	PROPN
ftr-430	943	14	10	10	NUM
ftr-430	943	15	,	,	PUNCT
ftr-430	943	16	at	at	ADP
ftr-430	943	17	841	841	NUM
ftr-430	943	18	-	-	SYM
ftr-430	943	19	43	43	NUM
ftr-430	943	20	.	.	PUNCT
ftr-430	944	1	moreover	moreover	ADV
ftr-430	944	2	,	,	PUNCT
ftr-430	944	3	even	even	ADV
ftr-430	944	4	if	if	SCONJ
ftr-430	944	5	the	the	DET
ftr-430	944	6	entire	entire	ADJ
ftr-430	944	7	tax	tax	NOUN
ftr-430	944	8	expenditure	expenditure	NOUN
ftr-430	944	9	concept	concept	NOUN
ftr-430	944	10	were	be	AUX
ftr-430	944	11	abandoned	abandon	VERB
ftr-430	944	12	,	,	PUNCT
ftr-430	944	13	an	an	DET
ftr-430	944	14	argument	argument	NOUN
ftr-430	944	15	for	for	ADP
ftr-430	944	16	employing	employ	VERB
ftr-430	944	17	deferral	deferral	ADJ
ftr-430	944	18	or	or	CCONJ
ftr-430	944	19	exemption	exemption	NOUN
ftr-430	944	20	to	to	PART
ftr-430	944	21	assist	assist	VERB
ftr-430	944	22	the	the	DET
ftr-430	944	23	economic	economic	ADJ
ftr-430	944	24	development	development	NOUN
ftr-430	944	25	of	of	ADP
ftr-430	944	26	indigent	indigent	ADJ
ftr-430	944	27	nations	nation	NOUN
ftr-430	944	28	is	be	AUX
ftr-430	944	29	,	,	PUNCT
ftr-430	944	30	nevertheless	nevertheless	ADV
ftr-430	944	31	,	,	PUNCT
ftr-430	944	32	an	an	DET
ftr-430	944	33	argument	argument	NOUN
ftr-430	944	34	for	for	ADP
ftr-430	944	35	a	a	DET
ftr-430	944	36	particular	particular	ADJ
ftr-430	944	37	form	form	NOUN
ftr-430	944	38	of	of	ADP
ftr-430	944	39	foreign	foreign	ADJ
ftr-430	944	40	aid	aid	NOUN
ftr-430	944	41	that	that	PRON
ftr-430	944	42	must	must	AUX
ftr-430	944	43	be	be	AUX
ftr-430	944	44	evaluat	evaluat	ADJ
ftr-430	944	45	ed	ed	NOUN
ftr-430	944	46	in	in	ADP
ftr-430	944	47	the	the	DET
ftr-430	944	48	light	light	NOUN
ftr-430	944	49	of	of	ADP
ftr-430	944	50	other	other	ADJ
ftr-430	944	51	approaches	approach	NOUN
ftr-430	944	52	for	for	ADP
ftr-430	944	53	providing	provide	VERB
ftr-430	944	54	such	such	ADJ
ftr-430	944	55	assistance	assistance	NOUN
ftr-430	944	56	.	.	PUNCT
ftr-430	945	1	that	that	PRON
ftr-430	945	2	is	be	AUX
ftr-430	945	3	the	the	DET
ftr-430	945	4	focus	focus	NOUN
ftr-430	945	5	of	of	ADP
ftr-430	945	6	this	this	DET
ftr-430	945	7	portion	portion	NOUN
ftr-430	945	8	of	of	ADP
ftr-430	945	9	our	our	PRON
ftr-430	945	10	article	article	NOUN
ftr-430	945	11	.	.	PUNCT
ftr-430	946	1	127	127	NUM
ftr-430	946	2	.	.	PUNCT
ftr-430	947	1	see	see	VERB
ftr-430	947	2	cordia	cordia	PROPN
ftr-430	947	3	scott	scott	PROPN
ftr-430	947	4	,	,	PUNCT
ftr-430	947	5	fatf	fatf	NOUN
ftr-430	947	6	releases	release	VERB
ftr-430	947	7	new	new	ADJ
ftr-430	947	8	money	money	NOUN
ftr-430	947	9	-	-	PUNCT
ftr-430	947	10	laundering	launder	VERB
ftr-430	947	11	blacklist	blacklist	NOUN
ftr-430	947	12	,	,	PUNCT
ftr-430	947	13	23	23	NUM
ftr-430	947	14	tax	tax	NOUN
ftr-430	947	15	notes	note	NOUN
ftr-430	947	16	int’l	int’l	ADJ
ftr-430	947	17	8	8	NUM
ftr-430	947	18	(	(	PUNCT
ftr-430	947	19	july	july	PROPN
ftr-430	947	20	2	2	NUM
ftr-430	947	21	,	,	PUNCT
ftr-430	947	22	2001	2001	NUM
ftr-430	947	23	)	)	PUNCT
ftr-430	947	24	.	.	PUNCT
ftr-430	948	1	is	be	AUX
ftr-430	948	2	to	to	PART
ftr-430	948	3	argue	argue	VERB
ftr-430	948	4	that	that	SCONJ
ftr-430	948	5	the	the	DET
ftr-430	948	6	united	united	PROPN
ftr-430	948	7	states	states	PROPN
ftr-430	948	8	should	should	AUX
ftr-430	948	9	provide	provide	VERB
ftr-430	948	10	discretionary	discretionary	ADJ
ftr-430	948	11	foreign	foreign	ADJ
ftr-430	948	12	aid	aid	NOUN
ftr-430	948	13	,	,	PUNCT
ftr-430	948	14	and	and	CCONJ
ftr-430	948	15	that	that	SCONJ
ftr-430	948	16	it	it	PRON
ftr-430	948	17	should	should	AUX
ftr-430	948	18	do	do	VERB
ftr-430	948	19	so	so	ADV
ftr-430	948	20	through	through	ADP
ftr-430	948	21	a	a	DET
ftr-430	948	22	tax	tax	NOUN
ftr-430	948	23	expenditure	expenditure	NOUN
ftr-430	948	24	program126	program126	PROPN
ftr-430	948	25	instead	instead	ADV
ftr-430	948	26	of	of	ADP
ftr-430	948	27	a	a	DET
ftr-430	948	28	direct	direct	ADJ
ftr-430	948	29	appropriation	appropriation	NOUN
ftr-430	948	30	scheme	scheme	NOUN
ftr-430	948	31	.	.	PUNCT
ftr-430	949	1	the	the	DET
ftr-430	949	2	wisdom	wisdom	NOUN
ftr-430	949	3	of	of	ADP
ftr-430	949	4	maintaining	maintain	VERB
ftr-430	949	5	deferral	deferral	ADJ
ftr-430	949	6	,	,	PUNCT
ftr-430	949	7	or	or	CCONJ
ftr-430	949	8	of	of	ADP
ftr-430	949	9	adopting	adopt	VERB
ftr-430	949	10	a	a	DET
ftr-430	949	11	general	general	ADJ
ftr-430	949	12	exemption	exemption	NOUN
ftr-430	949	13	system	system	NOUN
ftr-430	949	14	,	,	PUNCT
ftr-430	949	15	to	to	PART
ftr-430	949	16	provide	provide	VERB
ftr-430	949	17	assistance	assistance	NOUN
ftr-430	949	18	to	to	ADP
ftr-430	949	19	foreign	foreign	ADJ
ftr-430	949	20	countries	country	NOUN
ftr-430	949	21	that	that	PRON
ftr-430	949	22	engage	engage	VERB
ftr-430	949	23	in	in	ADP
ftr-430	949	24	tax	tax	NOUN
ftr-430	949	25	competition	competition	NOUN
ftr-430	949	26	can	can	AUX
ftr-430	949	27	be	be	AUX
ftr-430	949	28	usefully	usefully	ADV
ftr-430	949	29	tested	test	VERB
ftr-430	949	30	by	by	ADP
ftr-430	949	31	assuming	assume	VERB
ftr-430	949	32	that	that	SCONJ
ftr-430	949	33	the	the	DET
ftr-430	949	34	universe	universe	NOUN
ftr-430	949	35	of	of	ADP
ftr-430	949	36	tax	tax	NOUN
ftr-430	949	37	competitors	competitor	NOUN
ftr-430	949	38	consists	consist	VERB
ftr-430	949	39	of	of	ADP
ftr-430	949	40	the	the	DET
ftr-430	949	41	following	follow	VERB
ftr-430	949	42	four	four	NUM
ftr-430	949	43	nations	nation	NOUN
ftr-430	949	44	:	:	PUNCT
ftr-430	949	45	celtica	celtica	PROPN
ftr-430	949	46	–	–	PUNCT
ftr-430	949	47	an	an	DET
ftr-430	949	48	economically	economically	ADV
ftr-430	949	49	developed	develop	VERB
ftr-430	949	50	country	country	NOUN
ftr-430	949	51	with	with	ADP
ftr-430	949	52	per	per	ADP
ftr-430	949	53	capita	capita	X
ftr-430	949	54	gross	gross	ADJ
ftr-430	949	55	domestic	domestic	ADJ
ftr-430	949	56	product	product	NOUN
ftr-430	949	57	in	in	ADP
ftr-430	949	58	the	the	DET
ftr-430	949	59	top	top	ADJ
ftr-430	949	60	third	third	NOUN
ftr-430	949	61	of	of	ADP
ftr-430	949	62	all	all	DET
ftr-430	949	63	nations	nation	NOUN
ftr-430	949	64	but	but	CCONJ
ftr-430	949	65	which	which	PRON
ftr-430	949	66	,	,	PUNCT
ftr-430	949	67	nevertheless	nevertheless	ADV
ftr-430	949	68	,	,	PUNCT
ftr-430	949	69	maintains	maintain	VERB
ftr-430	949	70	a	a	DET
ftr-430	949	71	general	general	ADJ
ftr-430	949	72	corporate	corporate	ADJ
ftr-430	949	73	tax	tax	NOUN
ftr-430	949	74	ra	ra	PROPN
ftr-430	949	75	te	te	INTJ
ftr-430	949	76	of	of	ADP
ftr-430	949	77	12	12	NUM
ftr-430	949	78	%	%	NOUN
ftr-430	949	79	to	to	ADP
ftr-430	949	80	at	at	ADP
ftr-430	949	81	tract	tract	ADJ
ftr-430	949	82	investment	investment	NOUN
ftr-430	949	83	from	from	ADP
ftr-430	949	84	other	other	ADJ
ftr-430	949	85	countries	country	NOUN
ftr-430	949	86	.	.	PUNCT
ftr-430	950	1	hostilia	hostilia	PROPN
ftr-430	950	2	–	–	PUNCT
ftr-430	950	3	a	a	DET
ftr-430	950	4	poor	poor	ADJ
ftr-430	950	5	country	country	NOUN
ftr-430	950	6	that	that	PRON
ftr-430	950	7	is	be	AUX
ftr-430	950	8	unfriendly	unfriendly	ADJ
ftr-430	950	9	to	to	ADP
ftr-430	950	10	the	the	DET
ftr-430	950	11	united	united	PROPN
ftr-430	950	12	states	states	PROPN
ftr-430	950	13	and	and	CCONJ
ftr-430	950	14	its	its	PRON
ftr-430	950	15	allies	ally	NOUN
ftr-430	950	16	,	,	PUNCT
ftr-430	950	17	that	that	PRON
ftr-430	950	18	provides	provide	VERB
ftr-430	950	19	bases	basis	NOUN
ftr-430	950	20	for	for	ADP
ftr-430	950	21	terrorist	terrorist	ADJ
ftr-430	950	22	groups	group	NOUN
ftr-430	950	23	and	and	CCONJ
ftr-430	950	24	that	that	PRON
ftr-430	950	25	is	be	AUX
ftr-430	950	26	using	use	VERB
ftr-430	950	27	its	its	PRON
ftr-430	950	28	limited	limited	ADJ
ftr-430	950	29	resources	resource	NOUN
ftr-430	950	30	to	to	PART
ftr-430	950	31	develop	develop	VERB
ftr-430	950	32	weapons	weapon	NOUN
ftr-430	950	33	of	of	ADP
ftr-430	950	34	mass	mass	ADJ
ftr-430	950	35	destruction	destruction	NOUN
ftr-430	950	36	.	.	PUNCT
ftr-430	951	1	incorrectia	incorrectia	NOUN
ftr-430	951	2	–	–	PUNCT
ftr-430	951	3	a	a	DET
ftr-430	951	4	poor	poor	ADJ
ftr-430	951	5	country	country	NOUN
ftr-430	951	6	that	that	PRON
ftr-430	951	7	is	be	AUX
ftr-430	951	8	ruled	rule	VERB
ftr-430	951	9	by	by	ADP
ftr-430	951	10	a	a	DET
ftr-430	951	11	corrupt	corrupt	ADJ
ftr-430	951	12	dictator	dictator	NOUN
ftr-430	951	13	and	and	CCONJ
ftr-430	951	14	a	a	DET
ftr-430	951	15	small	small	ADJ
ftr-430	951	16	group	group	NOUN
ftr-430	951	17	of	of	ADP
ftr-430	951	18	cronies	crony	NOUN
ftr-430	951	19	.	.	PUNCT
ftr-430	952	1	incorrectia	incorrectia	PROPN
ftr-430	952	2	oppresses	oppress	VERB
ftr-430	952	3	women	woman	NOUN
ftr-430	952	4	and	and	CCONJ
ftr-430	952	5	racial	racial	ADJ
ftr-430	952	6	and	and	CCONJ
ftr-430	952	7	religious	religious	ADJ
ftr-430	952	8	minorities	minority	NOUN
ftr-430	952	9	and	and	CCONJ
ftr-430	952	10	generally	generally	ADV
ftr-430	952	11	circumscribes	circumscribe	VERB
ftr-430	952	12	civil	civil	ADJ
ftr-430	952	13	liberties	liberty	NOUN
ftr-430	952	14	.	.	PUNCT
ftr-430	953	1	it	it	PRON
ftr-430	953	2	has	have	VERB
ftr-430	953	3	a	a	DET
ftr-430	953	4	general	general	ADJ
ftr-430	953	5	tax	tax	NOUN
ftr-430	953	6	rate	rate	NOUN
ftr-430	953	7	for	for	ADP
ftr-430	953	8	resident	resident	ADJ
ftr-430	953	9	corporations	corporation	NOUN
ftr-430	953	10	of	of	ADP
ftr-430	953	11	30	30	NUM
ftr-430	953	12	%	%	NOUN
ftr-430	953	13	but	but	CCONJ
ftr-430	953	14	it	it	PRON
ftr-430	953	15	attracts	attract	VERB
ftr-430	953	16	foreign	foreign	ADJ
ftr-430	953	17	investment	investment	NOUN
ftr-430	953	18	with	with	ADP
ftr-430	953	19	a	a	DET
ftr-430	953	20	zero	zero	NUM
ftr-430	953	21	corporate	corporate	ADJ
ftr-430	953	22	tax	tax	NOUN
ftr-430	953	23	rate	rate	NOUN
ftr-430	953	24	for	for	ADP
ftr-430	953	25	5	5	NUM
ftr-430	953	26	years	year	NOUN
ftr-430	953	27	and	and	CCONJ
ftr-430	953	28	a	a	DET
ftr-430	953	29	5	5	NUM
ftr-430	953	30	%	%	NOUN
ftr-430	953	31	rate	rate	NOUN
ftr-430	953	32	thereafter	thereafter	ADV
ftr-430	953	33	.	.	PUNCT
ftr-430	954	1	incorrectia	incorrectia	PROPN
ftr-430	954	2	also	also	ADV
ftr-430	954	3	trumpets	trumpet	VERB
ftr-430	954	4	its	its	PRON
ftr-430	954	5	minimal	minimal	ADJ
ftr-430	954	6	environmental	environmental	ADJ
ftr-430	954	7	and	and	CCONJ
ftr-430	954	8	worker	worker	NOUN
ftr-430	954	9	safety	safety	NOUN
ftr-430	954	10	rules	rule	NOUN
ftr-430	954	11	and	and	CCONJ
ftr-430	954	12	the	the	DET
ftr-430	954	13	availability	availability	NOUN
ftr-430	954	14	of	of	ADP
ftr-430	954	15	child	child	NOUN
ftr-430	954	16	labor	labor	NOUN
ftr-430	954	17	as	as	ADP
ftr-430	954	18	further	further	ADJ
ftr-430	954	19	reasons	reason	NOUN
ftr-430	954	20	for	for	ADP
ftr-430	954	21	foreign	foreign	ADJ
ftr-430	954	22	multinationals	multinational	NOUN
ftr-430	954	23	to	to	PART
ftr-430	954	24	operate	operate	VERB
ftr-430	954	25	on	on	ADP
ftr-430	954	26	its	its	PRON
ftr-430	954	27	soil	soil	NOUN
ftr-430	954	28	.	.	PUNCT
ftr-430	955	1	additionally	additionally	ADV
ftr-430	955	2	,	,	PUNCT
ftr-430	955	3	it	it	PRON
ftr-430	955	4	is	be	AUX
ftr-430	955	5	on	on	ADP
ftr-430	955	6	the	the	DET
ftr-430	955	7	financial	financial	ADJ
ftr-430	955	8	action	action	NOUN
ftr-430	955	9	task	task	PROPN
ftr-430	955	10	force	force	NOUN
ftr-430	955	11	’s	’s	PART
ftr-430	955	12	list	list	NOUN
ftr-430	955	13	of	of	ADP
ftr-430	955	14	countries	country	NOUN
ftr-430	955	15	that	that	PRON
ftr-430	955	16	have	have	AUX
ftr-430	955	17	failed	fail	VERB
ftr-430	955	18	to	to	PART
ftr-430	955	19	take	take	VERB
ftr-430	955	20	adequate	adequate	ADJ
ftr-430	955	21	steps	step	NOUN
ftr-430	955	22	to	to	PART
ftr-430	955	23	prevent	prevent	VERB
ftr-430	955	24	money	money	NOUN
ftr-430	955	25	-	-	PUNCT
ftr-430	955	26	laundering.127	laundering.127	NOUN
ftr-430	955	27	freelandia	freelandia	NOUN
ftr-430	955	28	–	–	PUNCT
ftr-430	955	29	a	a	DET
ftr-430	955	30	poor	poor	ADJ
ftr-430	955	31	democratic	democratic	ADJ
ftr-430	955	32	country	country	NOUN
ftr-430	955	33	with	with	ADP
ftr-430	955	34	full	full	ADJ
ftr-430	955	35	civil	civil	ADJ
ftr-430	955	36	liberties	liberty	NOUN
ftr-430	955	37	and	and	CCONJ
ftr-430	955	38	equality	equality	NOUN
ftr-430	955	39	for	for	ADP
ftr-430	955	40	all	all	DET
ftr-430	955	41	residents	resident	NOUN
ftr-430	955	42	,	,	PUNCT
ftr-430	955	43	environmentally	environmentally	ADV
ftr-430	955	44	friendly	friendly	ADJ
ftr-430	955	45	policies	policy	NOUN
ftr-430	955	46	and	and	CCONJ
ftr-430	955	47	progressive	progressive	ADJ
ftr-430	955	48	worker	worker	NOUN
ftr-430	955	49	safety	safety	NOUN
ftr-430	955	50	and	and	CCONJ
ftr-430	955	51	child	child	NOUN
ftr-430	955	52	labor	labor	NOUN
ftr-430	955	53	rules	rule	NOUN
ftr-430	955	54	.	.	PUNCT
ftr-430	956	1	freelandia	freelandia	PROPN
ftr-430	956	2	applies	apply	VERB
ftr-430	956	3	a	a	DET
ftr-430	956	4	5	5	NUM
ftr-430	956	5	%	%	NOUN
ftr-430	956	6	346	346	NUM
ftr-430	956	7	florida	florida	PROPN
ftr-430	956	8	tax	tax	NOUN
ftr-430	956	9	review	review	NOUN
ftr-430	956	10	[	[	X
ftr-430	956	11	vol	vol	NOUN
ftr-430	956	12	.	.	PUNCT
ftr-430	957	1	5:4	5:4	NUM
ftr-430	957	2	128	128	NUM
ftr-430	957	3	.	.	PUNCT
ftr-430	958	1	we	we	PRON
ftr-430	958	2	do	do	AUX
ftr-430	958	3	not	not	PART
ftr-430	958	4	wish	wish	VERB
ftr-430	958	5	to	to	PART
ftr-430	958	6	quarrel	quarrel	VERB
ftr-430	958	7	in	in	ADP
ftr-430	958	8	this	this	DET
ftr-430	958	9	article	article	NOUN
ftr-430	958	10	with	with	ADP
ftr-430	958	11	readers	reader	NOUN
ftr-430	958	12	who	who	PRON
ftr-430	958	13	might	might	AUX
ftr-430	958	14	disagree	disagree	VERB
ftr-430	958	15	as	as	ADP
ftr-430	958	16	to	to	PART
ftr-430	958	17	part	part	NOUN
ftr-430	958	18	or	or	CCONJ
ftr-430	958	19	all	all	PRON
ftr-430	958	20	of	of	ADP
ftr-430	958	21	these	these	DET
ftr-430	958	22	specific	specific	ADJ
ftr-430	958	23	conclusions	conclusion	NOUN
ftr-430	958	24	.	.	PUNCT
ftr-430	959	1	see	see	VERB
ftr-430	959	2	,	,	PUNCT
ftr-430	959	3	e.g.	e.g.	ADV
ftr-430	959	4	,	,	PUNCT
ftr-430	959	5	steven	steven	PROPN
ftr-430	959	6	e.	e.	PROPN
ftr-430	959	7	landsburg	landsburg	PROPN
ftr-430	959	8	,	,	PUNCT
ftr-430	959	9	the	the	DET
ftr-430	959	10	imperialism	imperialism	NOUN
ftr-430	959	11	of	of	ADP
ftr-430	959	12	compassion	compassion	NOUN
ftr-430	959	13	,	,	PUNCT
ftr-430	959	14	wall	wall	PROPN
ftr-430	959	15	st	st	PROPN
ftr-430	959	16	.	.	PROPN
ftr-430	959	17	j.	j.	PROPN
ftr-430	959	18	,	,	PUNCT
ftr-430	959	19	july	july	PROPN
ftr-430	959	20	23	23	NUM
ftr-430	959	21	,	,	PUNCT
ftr-430	959	22	2001	2001	NUM
ftr-430	959	23	,	,	PUNCT
ftr-430	959	24	at	at	ADP
ftr-430	959	25	a14	a14	PROPN
ftr-430	959	26	.	.	PUNCT
ftr-430	960	1	being	be	AUX
ftr-430	960	2	poor	poor	ADJ
ftr-430	960	3	means	mean	VERB
ftr-430	960	4	making	make	VERB
ftr-430	960	5	hard	hard	ADJ
ftr-430	960	6	choices	choice	NOUN
ftr-430	960	7	.	.	PUNCT
ftr-430	960	8	.	.	PUNCT
ftr-430	960	9	.	.	PUNCT
ftr-430	960	10	.	.	PUNCT
ftr-430	961	1	third	third	ADJ
ftr-430	961	2	worlders	worlder	NOUN
ftr-430	961	3	are	be	AUX
ftr-430	961	4	making	make	VERB
ftr-430	961	5	pretty	pretty	ADV
ftr-430	961	6	much	much	ADV
ftr-430	961	7	the	the	DET
ftr-430	961	8	same	same	ADJ
ftr-430	961	9	choices	choice	NOUN
ftr-430	961	10	that	that	PRON
ftr-430	961	11	americans	americans	PROPN
ftr-430	961	12	and	and	CCONJ
ftr-430	961	13	other	other	ADJ
ftr-430	961	14	westerners	westerner	NOUN
ftr-430	961	15	made	make	VERB
ftr-430	961	16	back	back	ADV
ftr-430	961	17	in	in	ADP
ftr-430	961	18	the	the	DET
ftr-430	961	19	19th	19th	ADJ
ftr-430	961	20	century	century	NOUN
ftr-430	961	21	when	when	SCONJ
ftr-430	961	22	we	we	PRON
ftr-430	961	23	were	be	AUX
ftr-430	961	24	poor	poor	ADJ
ftr-430	961	25	:	:	PUNCT
ftr-430	961	26	they	they	PRON
ftr-430	961	27	’re	’re	AUX
ftr-430	961	28	not	not	PART
ftr-430	961	29	worrying	worry	VERB
ftr-430	961	30	a	a	DET
ftr-430	961	31	whole	whole	ADJ
ftr-430	961	32	lot	lot	NOUN
ftr-430	961	33	about	about	ADP
ftr-430	961	34	the	the	DET
ftr-430	961	35	quality	quality	NOUN
ftr-430	961	36	of	of	ADP
ftr-430	961	37	thei	thei	PROPN
ftr-430	961	38	r	r	PROPN
ftr-430	961	39	environment	environment	NOUN
ftr-430	961	40	,	,	PUNCT
ftr-430	961	41	and	and	CCONJ
ftr-430	961	42	they	they	PRON
ftr-430	961	43	’re	’re	AUX
ftr-430	961	44	not	not	PART
ftr-430	961	45	spending	spend	VERB
ftr-430	961	46	a	a	DET
ftr-430	961	47	lot	lot	NOUN
ftr-430	961	48	of	of	ADP
ftr-430	961	49	quality	quality	NOUN
ftr-430	961	50	time	time	NOUN
ftr-430	961	51	with	with	ADP
ftr-430	961	52	their	their	PRON
ftr-430	961	53	families	family	NOUN
ftr-430	961	54	.	.	PUNCT
ftr-430	962	1	instead	instead	ADV
ftr-430	962	2	,	,	PUNCT
ftr-430	962	3	they	they	PRON
ftr-430	962	4	’re	’re	AUX
ftr-430	962	5	working	work	VERB
ftr-430	962	6	long	long	ADV
ftr-430	962	7	,	,	PUNCT
ftr-430	962	8	hard	hard	ADJ
ftr-430	962	9	,	,	PUNCT
ftr-430	962	10	dirty	dirty	ADJ
ftr-430	962	11	hours	hour	NOUN
ftr-430	962	12	to	to	PART
ftr-430	962	13	earn	earn	VERB
ftr-430	962	14	enough	enough	ADJ
ftr-430	962	15	to	to	PART
ftr-430	962	16	eat	eat	VERB
ftr-430	962	17	.	.	PUNCT
ftr-430	963	1	and	and	CCONJ
ftr-430	963	2	they	they	PRON
ftr-430	963	3	’re	’re	AUX
ftr-430	963	4	putting	put	VERB
ftr-430	963	5	their	their	PRON
ftr-430	963	6	children	child	NOUN
ftr-430	963	7	to	to	PART
ftr-430	963	8	work	work	VERB
ftr-430	963	9	,	,	PUNCT
ftr-430	963	10	just	just	ADV
ftr-430	963	11	as	as	SCONJ
ftr-430	963	12	poor	poor	ADJ
ftr-430	963	13	people	people	NOUN
ftr-430	963	14	have	have	AUX
ftr-430	963	15	always	always	ADV
ftr-430	963	16	done	do	VERB
ftr-430	963	17	.	.	PUNCT
ftr-430	964	1	we	we	PRON
ftr-430	964	2	only	only	ADV
ftr-430	964	3	wish	wish	VERB
ftr-430	964	4	to	to	PART
ftr-430	964	5	illustrate	illustrate	VERB
ftr-430	964	6	the	the	DET
ftr-430	964	7	larger	large	ADJ
ftr-430	964	8	point	point	NOUN
ftr-430	964	9	that	that	SCONJ
ftr-430	964	10	a	a	DET
ftr-430	964	11	direct	direct	ADJ
ftr-430	964	12	economic	economic	ADJ
ftr-430	964	13	aid	aid	NOUN
ftr-430	964	14	program	program	NOUN
ftr-430	964	15	will	will	AUX
ftr-430	964	16	always	always	ADV
ftr-430	964	17	make	make	VERB
ftr-430	964	18	distinctions	distinction	NOUN
ftr-430	964	19	,	,	PUNCT
ftr-430	964	20	hopefully	hopefully	ADV
ftr-430	964	21	rational	rational	ADJ
ftr-430	964	22	ones	one	NOUN
ftr-430	964	23	,	,	PUNCT
ftr-430	964	24	among	among	ADP
ftr-430	964	25	countries	country	NOUN
ftr-430	964	26	that	that	PRON
ftr-430	964	27	are	be	AUX
ftr-430	964	28	potential	potential	ADJ
ftr-430	964	29	aid	aid	NOUN
ftr-430	964	30	recipients	recipient	NOUN
ftr-430	964	31	.	.	PUNCT
ftr-430	965	1	129	129	NUM
ftr-430	965	2	.	.	PUNCT
ftr-430	966	1	see	see	VERB
ftr-430	966	2	gene	gene	NOUN
ftr-430	966	3	rally	rally	PROPN
ftr-430	966	4	karen	karen	PROPN
ftr-430	966	5	b.	b.	PROPN
ftr-430	966	6	brown	brown	PROPN
ftr-430	966	7	,	,	PUNCT
ftr-430	966	8	transforming	transform	VERB
ftr-430	966	9	the	the	DET
ftr-430	966	10	unilateralist	unilateralist	NOUN
ftr-430	966	11	into	into	ADP
ftr-430	966	12	the	the	DET
ftr-430	966	13	internationalist	internationalist	NOUN
ftr-430	966	14	,	,	PUNCT
ftr-430	966	15	in	in	ADP
ftr-430	966	16	taxing	tax	VERB
ftr-430	966	17	america	america	PROPN
ftr-430	966	18	,	,	PUNCT
ftr-430	966	19	supra	supra	PROPN
ftr-430	966	20	note	note	PROPN
ftr-430	966	21	117	117	NUM
ftr-430	966	22	,	,	PUNCT
ftr-430	966	23	at	at	ADP
ftr-430	966	24	214	214	NUM
ftr-430	966	25	,	,	PUNCT
ftr-430	966	26	217	217	NUM
ftr-430	966	27	-	-	SYM
ftr-430	966	28	18	18	NUM
ftr-430	966	29	,	,	PUNCT
ftr-430	966	30	230	230	NUM
ftr-430	966	31	;	;	PUNCT
ftr-430	966	32	graetz	graetz	NOUN
ftr-430	966	33	,	,	PUNCT
ftr-430	966	34	supra	supra	PROPN
ftr-430	966	35	note	note	NOUN
ftr-430	966	36	4	4	NUM
ftr-430	966	37	,	,	PUNCT
ftr-430	966	38	at	at	ADP
ftr-430	966	39	309	309	NUM
ftr-430	966	40	.	.	PUNCT
ftr-430	966	41	130	130	NUM
ftr-430	966	42	.	.	PUNCT
ftr-430	967	1	the	the	DET
ftr-430	967	2	organization	organization	NOUN
ftr-430	967	3	for	for	ADP
ftr-430	967	4	economic	economic	ADJ
ftr-430	967	5	co	co	NOUN
ftr-430	967	6	-	-	NOUN
ftr-430	967	7	operation	operation	NOUN
ftr-430	967	8	and	and	CCONJ
ftr-430	967	9	development	development	NOUN
ftr-430	967	10	(	(	PUNCT
ftr-430	967	11	oecd	oecd	PROPN
ftr-430	967	12	)	)	PUNCT
ftr-430	967	13	has	have	AUX
ftr-430	967	14	issued	issue	VERB
ftr-430	967	15	a	a	DET
ftr-430	967	16	report	report	NOUN
ftr-430	967	17	on	on	ADP
ftr-430	967	18	tax	tax	NOUN
ftr-430	967	19	sparing	sparing	NOUN
ftr-430	967	20	,	,	PUNCT
ftr-430	967	21	which	which	PRON
ftr-430	967	22	seeks	seek	VERB
ftr-430	967	23	to	to	PART
ftr-430	967	24	develop	develop	VERB
ftr-430	967	25	among	among	ADP
ftr-430	967	26	the	the	DET
ftr-430	967	27	oecd	oecd	PROPN
ftr-430	967	28	countries	country	NOUN
ftr-430	967	29	“	"	PUNCT
ftr-430	967	30	a	a	DET
ftr-430	967	31	more	more	ADV
ftr-430	967	32	coherent	coherent	ADJ
ftr-430	967	33	posit	posit	NOUN
ftr-430	967	34	ion	ion	NOUN
ftr-430	967	35	on	on	ADP
ftr-430	967	36	the	the	DET
ftr-430	967	37	granting	granting	NOUN
ftr-430	967	38	and	and	CCONJ
ftr-430	967	39	design	design	NOUN
ftr-430	967	40	of	of	ADP
ftr-430	967	41	tax	tax	NOUN
ftr-430	967	42	sparing	spare	VERB
ftr-430	967	43	provis	provis	ADJ
ftr-430	967	44	ions	ion	NOUN
ftr-430	967	45	.	.	PUNCT
ftr-430	967	46	”	"	PUNCT
ftr-430	968	1	oecd	oecd	PROPN
ftr-430	968	2	,	,	PUNCT
ftr-430	968	3	tax	tax	NOUN
ftr-430	968	4	sparing	sparing	NOUN
ftr-430	968	5	:	:	PUNCT
ftr-430	968	6	a	a	DET
ftr-430	968	7	reconsideration	reconsideration	NOUN
ftr-430	968	8	3	3	NUM
ftr-430	968	9	(	(	PUNCT
ftr-430	968	10	1998	1998	NUM
ftr-430	968	11	)	)	PUNCT
ftr-430	968	12	.	.	PUNCT
ftr-430	969	1	the	the	DET
ftr-430	969	2	oecd	oecd	PROPN
ftr-430	969	3	report	report	NOUN
ftr-430	969	4	states	state	VERB
ftr-430	969	5	:	:	PUNCT
ftr-430	969	6	“	"	PUNCT
ftr-430	969	7	[	[	X
ftr-430	969	8	t]his	t]his	DET
ftr-430	969	9	report	report	NOUN
ftr-430	969	10	does	do	AUX
ftr-430	969	11	not	not	PART
ftr-430	969	12	suggest	suggest	VERB
ftr-430	969	13	that	that	SCONJ
ftr-430	969	14	oecd	oecd	PROPN
ftr-430	969	15	and	and	CCONJ
ftr-430	969	16	other	other	ADJ
ftr-430	969	17	countries	country	NOUN
ftr-430	969	18	which	which	PRON
ftr-430	969	19	have	have	AUX
ftr-430	969	20	traditionally	traditionally	ADV
ftr-430	969	21	granted	grant	VERB
ftr-430	969	22	tax	tax	NOUN
ftr-430	969	23	sparing	sparing	NOUN
ftr-430	969	24	should	should	AUX
ftr-430	969	25	necessarily	necessarily	ADV
ftr-430	969	26	cease	cease	VERB
ftr-430	969	27	to	to	PART
ftr-430	969	28	do	do	VERB
ftr-430	969	29	so	so	ADV
ftr-430	969	30	.	.	PUNCT
ftr-430	969	31	”	"	PUNCT
ftr-430	970	1	i	i	PRON
ftr-430	970	2	d.	d.	PROPN
ftr-430	970	3	at	at	ADP
ftr-430	970	4	42	42	NUM
ftr-430	970	5	.	.	PUNCT
ftr-430	971	1	the	the	DET
ftr-430	971	2	oecd	oecd	PROPN
ftr-430	971	3	report	report	NOUN
ftr-430	971	4	,	,	PUNCT
ftr-430	971	5	however	however	ADV
ftr-430	971	6	,	,	PUNCT
ftr-430	971	7	did	do	AUX
ftr-430	971	8	ident	ident	NOUN
ftr-430	971	9	ify	ify	PROPN
ftr-430	971	10	“	"	PUNCT
ftr-430	971	11	a	a	DET
ftr-430	971	12	number	number	NOUN
ftr-430	971	13	of	of	ADP
ftr-430	971	14	concerns	concern	NOUN
ftr-430	971	15	that	that	PRON
ftr-430	971	16	put	put	VERB
ftr-430	971	17	into	into	ADP
ftr-430	971	18	question	question	NOUN
ftr-430	971	19	the	the	DET
ftr-430	971	20	usefulness	usefulness	NOUN
ftr-430	971	21	of	of	ADP
ftr-430	971	22	the	the	DET
ftr-430	971	23	granting	granting	NOUN
ftr-430	971	24	of	of	ADP
ftr-430	971	25	tax	tax	NOUN
ftr-430	971	26	sparing	sparing	NOUN
ftr-430	971	27	re	re	NOUN
ftr-430	971	28	lief	lief	NOUN
ftr-430	971	29	,	,	PUNCT
ftr-430	971	30	”	"	PUNCT
ftr-430	971	31	including	include	VERB
ftr-430	971	32	(	(	PUNCT
ftr-430	971	33	1	1	X
ftr-430	971	34	)	)	PUNCT
ftr-430	971	35	the	the	DET
ftr-430	971	36	vulnerabili	vulnerabili	NOUN
ftr-430	971	37	ty	ty	INTJ
ftr-430	971	38	of	of	ADP
ftr-430	971	39	tax	tax	NOUN
ftr-430	971	40	sparing	sparing	NOUN
ftr-430	971	41	to	to	ADP
ftr-430	971	42	taxpayer	taxpayer	NOUN
ftr-430	971	43	abuse	abuse	NOUN
ftr-430	971	44	;	;	PUNCT
ftr-430	971	45	(	(	PUNCT
ftr-430	971	46	2	2	X
ftr-430	971	47	)	)	PUNCT
ftr-430	971	48	the	the	DET
ftr-430	971	49	effectiveness	effectiveness	NOUN
ftr-430	971	50	of	of	ADP
ftr-430	971	51	tax	tax	NOUN
ftr-430	971	52	sparing	sparing	NOUN
ftr-430	971	53	as	as	ADP
ftr-430	971	54	a	a	DET
ftr-430	971	55	method	method	NOUN
ftr-430	971	56	for	for	ADP
ftr-430	971	57	providing	provide	VERB
ftr-430	971	58	foreign	foreign	ADJ
ftr-430	971	59	aid	aid	NOUN
ftr-430	971	60	and	and	CCONJ
ftr-430	971	61	promoting	promote	VERB
ftr-430	971	62	economic	economic	ADJ
ftr-430	971	63	development	development	NOUN
ftr-430	971	64	;	;	PUNCT
ftr-430	971	65	and	and	CCONJ
ftr-430	971	66	(	(	PUNCT
ftr-430	971	67	3	3	X
ftr-430	971	68	)	)	PUNCT
ftr-430	971	69	“	"	PUNCT
ftr-430	971	70	general	general	ADJ
ftr-430	971	71	concerns	concern	NOUN
ftr-430	971	72	with	with	ADP
ftr-430	971	73	the	the	DET
ftr-430	971	74	way	way	NOUN
ftr-430	971	75	in	in	ADP
ftr-430	971	76	which	which	PRON
ftr-430	971	77	tax	tax	NOUN
ftr-430	971	78	sparing	sparing	NOUN
ftr-430	971	79	may	may	AUX
ftr-430	971	80	encourage	encourage	VERB
ftr-430	971	81	countries	country	NOUN
ftr-430	971	82	to	to	PART
ftr-430	971	83	use	use	VERB
ftr-430	971	84	tax	tax	NOUN
ftr-430	971	85	incentives	incentive	NOUN
ftr-430	971	86	.	.	PUNCT
ftr-430	971	87	”	"	PUNCT
ftr-430	972	1	i	i	PRON
ftr-430	972	2	d.	d.	VERB
ftr-430	972	3	at	at	ADP
ftr-430	972	4	41	41	NUM
ftr-430	972	5	;	;	PUNCT
ftr-430	972	6	see	see	VERB
ftr-430	972	7	also	also	ADV
ftr-430	972	8	gustafson	gustafson	PROPN
ftr-430	972	9	,	,	PUNCT
ftr-430	972	10	peroni	peroni	PROPN
ftr-430	972	11	&	&	CCONJ
ftr-430	972	12	pugh	pugh	PROPN
ftr-430	972	13	,	,	PUNCT
ftr-430	972	14	supra	supra	PROPN
ftr-430	972	15	note	note	PROPN
ftr-430	972	16	7	7	NUM
ftr-430	972	17	,	,	PUNCT
ftr-430	972	18	at	at	ADP
ftr-430	972	19	350	350	NUM
ftr-430	972	20	.	.	PUNCT
ftr-430	973	1	for	for	ADP
ftr-430	973	2	a	a	DET
ftr-430	973	3	sampling	sampling	NOUN
ftr-430	973	4	of	of	ADP
ftr-430	973	5	the	the	DET
ftr-430	973	6	commentary	commentary	NOUN
ftr-430	973	7	on	on	ADP
ftr-430	973	8	tax	tax	NOUN
ftr-430	973	9	sparing	sparing	NOUN
ftr-430	973	10	,	,	PUNCT
ftr-430	973	11	see	see	VERB
ftr-430	973	12	ti	ti	PROPN
ftr-430	973	13	mo	mo	NOUN
ftr-430	973	14	viherkentta	viherkentta	ADJ
ftr-430	973	15	,	,	PUNCT
ftr-430	973	16	tax	tax	NOUN
ftr-430	973	17	incentives	incentive	NOUN
ftr-430	973	18	in	in	ADP
ftr-430	973	19	developing	develop	VERB
ftr-430	973	20	countries	country	NOUN
ftr-430	973	21	and	and	CCONJ
ftr-430	973	22	international	international	ADJ
ftr-430	973	23	taxation	taxation	NOUN
ftr-430	973	24	(	(	PUNCT
ftr-430	973	25	1991	1991	NUM
ftr-430	973	26	)	)	PUNCT
ftr-430	973	27	;	;	PUNCT
ftr-430	974	1	mary	mary	PROPN
ftr-430	974	2	bennett	bennett	PROPN
ftr-430	974	3	,	,	PUNCT
ftr-430	974	4	tax	tax	NOUN
ftr-430	974	5	rate	rate	NOUN
ftr-430	974	6	to	to	ADP
ftr-430	974	7	both	both	CCONJ
ftr-430	974	8	foreign	foreign	ADJ
ftr-430	974	9	and	and	CCONJ
ftr-430	974	10	domestic	domestic	ADJ
ftr-430	974	11	corporations	corporation	NOUN
ftr-430	974	12	.	.	PUNCT
ftr-430	975	1	one	one	NUM
ftr-430	975	2	of	of	ADP
ftr-430	975	3	its	its	PRON
ftr-430	975	4	major	major	ADJ
ftr-430	975	5	political	political	ADJ
ftr-430	975	6	parties	party	NOUN
ftr-430	975	7	,	,	PUNCT
ftr-430	975	8	however	however	ADV
ftr-430	975	9	,	,	PUNCT
ftr-430	975	10	has	have	AUX
ftr-430	975	11	begun	begin	VERB
ftr-430	975	12	to	to	PART
ftr-430	975	13	argue	argue	VERB
ftr-430	975	14	that	that	SCONJ
ftr-430	975	15	freelandia	freelandia	NOUN
ftr-430	975	16	should	should	AUX
ftr-430	975	17	cut	cut	VERB
ftr-430	975	18	back	back	ADV
ftr-430	975	19	on	on	ADP
ftr-430	975	20	enforcement	enforcement	NOUN
ftr-430	975	21	of	of	ADP
ftr-430	975	22	environmental	environmental	ADJ
ftr-430	975	23	,	,	PUNCT
ftr-430	975	24	child	child	NOUN
ftr-430	975	25	labor	labor	NOUN
ftr-430	975	26	and	and	CCONJ
ftr-430	975	27	worker	worker	NOUN
ftr-430	975	28	safety	safety	NOUN
ftr-430	975	29	rules	rule	NOUN
ftr-430	975	30	so	so	SCONJ
ftr-430	975	31	that	that	SCONJ
ftr-430	975	32	it	it	PRON
ftr-430	975	33	can	can	AUX
ftr-430	975	34	afford	afford	VERB
ftr-430	975	35	to	to	PART
ftr-430	975	36	offer	offer	VERB
ftr-430	975	37	a	a	DET
ftr-430	975	38	five	five	NUM
ftr-430	975	39	-	-	PUNCT
ftr-430	975	40	year	year	NOUN
ftr-430	975	41	tax	tax	NOUN
ftr-430	975	42	holiday	holiday	NOUN
ftr-430	975	43	like	like	ADP
ftr-430	975	44	incorrectia	incorrectia	PROPN
ftr-430	975	45	’s	’s	PART
ftr-430	975	46	.	.	PUNCT
ftr-430	976	1	if	if	SCONJ
ftr-430	976	2	the	the	DET
ftr-430	976	3	united	united	PROPN
ftr-430	976	4	states	states	PROPN
ftr-430	976	5	were	be	AUX
ftr-430	976	6	considering	consider	VERB
ftr-430	976	7	a	a	DET
ftr-430	976	8	program	program	NOUN
ftr-430	976	9	of	of	ADP
ftr-430	976	10	direct	direct	ADJ
ftr-430	976	11	economic	economic	ADJ
ftr-430	976	12	development	development	NOUN
ftr-430	976	13	foreign	foreign	ADJ
ftr-430	976	14	aid	aid	NOUN
ftr-430	976	15	to	to	ADP
ftr-430	976	16	these	these	DET
ftr-430	976	17	four	four	NUM
ftr-430	976	18	countries	country	NOUN
ftr-430	976	19	,	,	PUNCT
ftr-430	976	20	a	a	DET
ftr-430	976	21	plausible	plausible	ADJ
ftr-430	976	22	outcome	outcome	NOUN
ftr-430	976	23	is	be	AUX
ftr-430	976	24	that	that	SCONJ
ftr-430	976	25	no	no	DET
ftr-430	976	26	assistance	assistance	NOUN
ftr-430	976	27	would	would	AUX
ftr-430	976	28	be	be	AUX
ftr-430	976	29	provided	provide	VERB
ftr-430	976	30	to	to	ADP
ftr-430	976	31	the	the	DET
ftr-430	976	32	first	first	ADJ
ftr-430	976	33	three	three	NUM
ftr-430	976	34	and	and	CCONJ
ftr-430	976	35	that	that	SCONJ
ftr-430	976	36	freelandia	freelandia	NOUN
ftr-430	976	37	would	would	AUX
ftr-430	976	38	receive	receive	VERB
ftr-430	976	39	aid	aid	NOUN
ftr-430	976	40	only	only	ADV
ftr-430	976	41	if	if	SCONJ
ftr-430	976	42	it	it	PRON
ftr-430	976	43	gave	give	VERB
ftr-430	976	44	assurances	assurance	NOUN
ftr-430	976	45	that	that	SCONJ
ftr-430	976	46	it	it	PRON
ftr-430	976	47	would	would	AUX
ftr-430	976	48	not	not	PART
ftr-430	976	49	significantly	significantly	ADV
ftr-430	976	50	degrade	degrade	VERB
ftr-430	976	51	enforcement	enforcement	NOUN
ftr-430	976	52	of	of	ADP
ftr-430	976	53	its	its	PRON
ftr-430	976	54	environmental	environmental	ADJ
ftr-430	976	55	,	,	PUNCT
ftr-430	976	56	child	child	NOUN
ftr-430	976	57	labor	labor	NOUN
ftr-430	976	58	and	and	CCONJ
ftr-430	976	59	worker	worker	NOUN
ftr-430	976	60	safety	safety	NOUN
ftr-430	976	61	regulations.128	regulations.128	NOUN
ftr-430	976	62	therefore	therefore	ADV
ftr-430	976	63	,	,	PUNCT
ftr-430	976	64	a	a	DET
ftr-430	976	65	tax	tax	NOUN
ftr-430	976	66	expenditure	expenditure	NOUN
ftr-430	976	67	scheme	scheme	NOUN
ftr-430	976	68	should	should	AUX
ftr-430	976	69	not	not	PART
ftr-430	976	70	be	be	AUX
ftr-430	976	71	substituted	substitute	VERB
ftr-430	976	72	for	for	ADP
ftr-430	976	73	the	the	DET
ftr-430	976	74	direct	direct	ADJ
ftr-430	976	75	aid	aid	NOUN
ftr-430	976	76	program	program	NOUN
ftr-430	976	77	unless	unless	SCONJ
ftr-430	976	78	the	the	DET
ftr-430	976	79	tax	tax	NOUN
ftr-430	976	80	expenditure	expenditure	NOUN
ftr-430	976	81	plan	plan	NOUN
ftr-430	976	82	allows	allow	VERB
ftr-430	976	83	the	the	DET
ftr-430	976	84	kinds	kind	NOUN
ftr-430	976	85	of	of	ADP
ftr-430	976	86	nuanced	nuanced	ADJ
ftr-430	976	87	distinctions	distinction	NOUN
ftr-430	976	88	between	between	ADP
ftr-430	976	89	candidate	candidate	NOUN
ftr-430	976	90	countries	country	NOUN
ftr-430	976	91	that	that	PRON
ftr-430	976	92	would	would	AUX
ftr-430	976	93	be	be	AUX
ftr-430	976	94	features	feature	NOUN
ftr-430	976	95	of	of	ADP
ftr-430	976	96	a	a	DET
ftr-430	976	97	direct	direct	ADJ
ftr-430	976	98	aid	aid	NOUN
ftr-430	976	99	program.129	program.129	VERB
ftr-430	976	100	neither	neither	CCONJ
ftr-430	976	101	a	a	DET
ftr-430	976	102	general	general	ADJ
ftr-430	976	103	exemption	exemption	NOUN
ftr-430	976	104	system	system	NOUN
ftr-430	976	105	nor	nor	CCONJ
ftr-430	976	106	a	a	DET
ftr-430	976	107	broad	broad	ADJ
ftr-430	976	108	deferral	deferral	ADJ
ftr-430	976	109	system	system	NOUN
ftr-430	976	110	satisfies	satisfy	VERB
ftr-430	976	111	this	this	DET
ftr-430	976	112	criterion	criterion	NOUN
ftr-430	976	113	because	because	SCONJ
ftr-430	976	114	both	both	DET
ftr-430	976	115	approaches	approach	NOUN
ftr-430	976	116	would	would	AUX
ftr-430	976	117	confer	confer	VERB
ftr-430	976	118	assistance	assistance	NOUN
ftr-430	976	119	on	on	ADP
ftr-430	976	120	all	all	DET
ftr-430	976	121	four	four	NUM
ftr-430	976	122	of	of	ADP
ftr-430	976	123	these	these	DET
ftr-430	976	124	countries	country	NOUN
ftr-430	976	125	indiscriminately	indiscriminately	ADV
ftr-430	976	126	.	.	PUNCT
ftr-430	977	1	the	the	DET
ftr-430	977	2	logical	logical	ADJ
ftr-430	977	3	response	response	NOUN
ftr-430	977	4	to	to	ADP
ftr-430	977	5	the	the	DET
ftr-430	977	6	preceding	precede	VERB
ftr-430	977	7	concerns	concern	NOUN
ftr-430	977	8	is	be	AUX
ftr-430	977	9	to	to	PART
ftr-430	977	10	engage	engage	VERB
ftr-430	977	11	in	in	ADP
ftr-430	977	12	negotiated	negotiate	VERB
ftr-430	977	13	tax	tax	NOUN
ftr-430	977	14	sparing.130	sparing.130	NOUN
ftr-430	977	15	if	if	SCONJ
ftr-430	977	16	a	a	DET
ftr-430	977	17	foreign	foreign	ADJ
ftr-430	977	18	country	country	NOUN
ftr-430	977	19	offers	offer	VERB
ftr-430	977	20	a	a	DET
ftr-430	977	21	concessionary	concessionary	ADJ
ftr-430	977	22	tax	tax	NOUN
ftr-430	977	23	rate	rate	NOUN
ftr-430	977	24	to	to	ADP
ftr-430	977	25	foreign	foreign	ADJ
ftr-430	977	26	2001	2001	NUM
ftr-430	977	27	]	]	PUNCT
ftr-430	977	28	fairness	fairness	NOUN
ftr-430	977	29	in	in	ADP
ftr-430	977	30	international	international	ADJ
ftr-430	977	31	taxation	taxation	NOUN
ftr-430	977	32	347	347	NUM
ftr-430	977	33	reflections	reflection	NOUN
ftr-430	977	34	on	on	ADP
ftr-430	977	35	current	current	ADJ
ftr-430	977	36	u.s	u.s	PROPN
ftr-430	977	37	.	.	PROPN
ftr-430	977	38	policy	policy	NOUN
ftr-430	977	39	for	for	ADP
ftr-430	977	40	developing	develop	VERB
ftr-430	977	41	country	country	NOUN
ftr-430	977	42	tax	tax	NOUN
ftr-430	977	43	treaties	treaty	NOUN
ftr-430	977	44	,	,	PUNCT
ftr-430	977	45	2	2	NUM
ftr-430	977	46	tax	tax	NOUN
ftr-430	977	47	notes	note	NOUN
ftr-430	977	48	int’l	int’l	PRON
ftr-430	977	49	698	698	NUM
ftr-430	977	50	(	(	PUNCT
ftr-430	977	51	1990	1990	NUM
ftr-430	977	52	)	)	PUNCT
ftr-430	977	53	;	;	PUNCT
ftr-430	977	54	b.	b.	PROPN
ftr-430	977	55	anthony	anthony	PROPN
ftr-430	977	56	billings	billings	PROPN
ftr-430	977	57	&	&	CCONJ
ftr-430	977	58	gary	gary	PROPN
ftr-430	977	59	a.	a.	PROPN
ftr-430	977	60	mcgill	mcgill	PROPN
ftr-430	977	61	,	,	PUNCT
ftr-430	977	62	tax	tax	NOUN
ftr-430	977	63	sparing	sparing	NOUN
ftr-430	977	64	on	on	ADP
ftr-430	977	65	u.s	u.s	PROPN
ftr-430	977	66	.	.	PROPN
ftr-430	977	67	multinationals	multinational	NOUN
ftr-430	977	68	,	,	PUNCT
ftr-430	977	69	48	48	NUM
ftr-430	977	70	tax	tax	NOUN
ftr-430	977	71	notes	note	NOUN
ftr-430	977	72	615	615	NUM
ftr-430	977	73	(	(	PUNCT
ftr-430	977	74	1990	1990	NUM
ftr-430	977	75	)	)	PUNCT
ftr-430	977	76	;	;	PUNCT
ftr-430	977	77	richard	richard	PROPN
ftr-430	977	78	d.	d.	PROPN
ftr-430	977	79	kuhn	kuhn	PROPN
ftr-430	977	80	,	,	PUNCT
ftr-430	977	81	united	united	PROPN
ftr-430	977	82	states	states	PROPN
ftr-430	977	83	tax	tax	NOUN
ftr-430	977	84	policy	policy	NOUN
ftr-430	977	85	with	with	ADP
ftr-430	977	86	respect	respect	NOUN
ftr-430	977	87	to	to	ADP
ftr-430	977	88	less	less	ADJ
ftr-430	977	89	developed	develop	VERB
ftr-430	977	90	countries	country	NOUN
ftr-430	977	91	,	,	PUNCT
ftr-430	977	92	32	32	NUM
ftr-430	977	93	geo	geo	PROPN
ftr-430	977	94	.	.	PROPN
ftr-430	977	95	wash	wash	PROPN
ftr-430	977	96	.	.	PUNCT
ftr-430	978	1	l.	l.	PROPN
ftr-430	978	2	rev	rev	PROPN
ftr-430	978	3	.	.	PROPN
ftr-430	978	4	261	261	NUM
ftr-430	978	5	(	(	PUNCT
ftr-430	978	6	1963	1963	NUM
ftr-430	978	7	)	)	PUNCT
ftr-430	978	8	;	;	PUNCT
ftr-430	979	1	damian	damian	PROPN
ftr-430	979	2	laurey	laurey	PROPN
ftr-430	979	3	,	,	PUNCT
ftr-430	979	4	note	note	NOUN
ftr-430	979	5	,	,	PUNCT
ftr-430	979	6	reexamining	reexamine	VERB
ftr-430	979	7	u.s	u.s	PROPN
ftr-430	979	8	.	.	PROPN
ftr-430	979	9	tax	tax	NOUN
ftr-430	979	10	sparing	sparing	NOUN
ftr-430	979	11	policy	policy	NOUN
ftr-430	979	12	with	with	ADP
ftr-430	979	13	developing	develop	VERB
ftr-430	979	14	countries	country	NOUN
ftr-430	979	15	:	:	PUNCT
ftr-430	979	16	the	the	DET
ftr-430	979	17	merits	merit	NOUN
ftr-430	979	18	of	of	ADP
ftr-430	979	19	falling	fall	VERB
ftr-430	979	20	in	in	ADP
ftr-430	979	21	line	line	NOUN
ftr-430	979	22	with	with	ADP
ftr-430	979	23	international	international	ADJ
ftr-430	979	24	norms	norm	NOUN
ftr-430	979	25	,	,	PUNCT
ftr-430	979	26	20	20	NUM
ftr-430	979	27	va	va	NOUN
ftr-430	979	28	.	.	PUNCT
ftr-430	979	29	tax	tax	PROPN
ftr-430	979	30	rev	rev	PROPN
ftr-430	979	31	.	.	PROPN
ftr-430	979	32	467	467	NUM
ftr-430	979	33	(	(	PUNCT
ftr-430	979	34	2000	2000	NUM
ftr-430	979	35	)	)	PUNCT
ftr-430	979	36	;	;	PUNCT
ftr-430	979	37	jeffrey	jeffrey	PROPN
ftr-430	979	38	owens	owens	PROPN
ftr-430	979	39	&	&	CCONJ
ftr-430	979	40	torsten	torsten	PROPN
ftr-430	979	41	fensby	fensby	PROPN
ftr-430	979	42	,	,	PUNCT
ftr-430	979	43	is	be	AUX
ftr-430	979	44	there	there	PRON
ftr-430	979	45	a	a	DET
ftr-430	979	46	need	need	NOUN
ftr-430	979	47	to	to	PART
ftr-430	979	48	reevaluate	reevaluate	VERB
ftr-430	979	49	tax	tax	NOUN
ftr-430	979	50	sparing	sparing	NOUN
ftr-430	979	51	?	?	PUNCT
ftr-430	980	1	16	16	NUM
ftr-430	980	2	tax	tax	NOUN
ftr-430	980	3	notes	note	NOUN
ftr-430	980	4	int’l	int’l	ADJ
ftr-430	980	5	1447	1447	NUM
ftr-430	980	6	(	(	PUNCT
ftr-430	980	7	1998	1998	NUM
ftr-430	980	8	)	)	PUNCT
ftr-430	980	9	;	;	PUNCT
ftr-430	980	10	richard	richard	PROPN
ftr-430	980	11	c.	c.	PROPN
ftr-430	980	12	pugh	pugh	PROPN
ftr-430	980	13	,	,	PUNCT
ftr-430	980	14	the	the	DET
ftr-430	980	15	deferral	deferral	ADJ
ftr-430	980	16	principle	principle	NOUN
ftr-430	980	17	and	and	CCONJ
ftr-430	980	18	u.s	u.s	PROPN
ftr-430	980	19	.	.	PROPN
ftr-430	980	20	investment	investment	NOUN
ftr-430	980	21	in	in	ADP
ftr-430	980	22	developing	develop	VERB
ftr-430	980	23	countries	country	NOUN
ftr-430	980	24	,	,	PUNCT
ftr-430	980	25	in	in	ADP
ftr-430	980	26	u.s	u.s	PROPN
ftr-430	980	27	.	.	PROPN
ftr-430	980	28	taxation	taxation	NOUN
ftr-430	980	29	of	of	ADP
ftr-430	980	30	developing	develop	VERB
ftr-430	980	31	countries	country	NOUN
ftr-430	980	32	,	,	PUNCT
ftr-430	980	33	at	at	ADP
ftr-430	980	34	267	267	NUM
ftr-430	980	35	,	,	PUNCT
ftr-430	980	36	270	270	NUM
ftr-430	980	37	-	-	SYM
ftr-430	980	38	71	71	NUM
ftr-430	980	39	(	(	PUNCT
ftr-430	980	40	robert	robert	PROPN
ftr-430	980	41	hellawell	hellawell	PROPN
ftr-430	980	42	ed	ed	PROPN
ftr-430	980	43	.	.	PROPN
ftr-430	980	44	1980	1980	NUM
ftr-430	980	45	)	)	PUNCT
ftr-430	980	46	.	.	PUNCT
ftr-430	981	1	131	131	X
ftr-430	981	2	.	.	PUNCT
ftr-430	982	1	this	this	PRON
ftr-430	982	2	is	be	AUX
ftr-430	982	3	the	the	DET
ftr-430	982	4	usual	usual	ADJ
ftr-430	982	5	situation	situation	NOUN
ftr-430	982	6	in	in	ADP
ftr-430	982	7	which	which	PRON
ftr-430	982	8	the	the	DET
ftr-430	982	9	tax	tax	NOUN
ftr-430	982	10	sparing	sparing	NOUN
ftr-430	982	11	issue	issue	NOUN
ftr-430	982	12	arises	arise	VERB
ftr-430	982	13	.	.	PUNCT
ftr-430	983	1	see	see	VERB
ftr-430	983	2	gustafson	gustafson	PROPN
ftr-430	983	3	,	,	PUNCT
ftr-430	983	4	peroni	peroni	PROPN
ftr-430	983	5	&	&	CCONJ
ftr-430	983	6	pugh	pugh	PROPN
ftr-430	983	7	,	,	PUNCT
ftr-430	983	8	supra	supra	PROPN
ftr-430	983	9	note	note	PROPN
ftr-430	983	10	7	7	NUM
ftr-430	983	11	,	,	PUNCT
ftr-430	983	12	at	at	ADP
ftr-430	983	13	348	348	NUM
ftr-430	983	14	-	-	SYM
ftr-430	983	15	50	50	NUM
ftr-430	983	16	;	;	PUNCT
ftr-430	983	17	roin	roin	NOUN
ftr-430	983	18	,	,	PUNCT
ftr-430	983	19	supra	supra	PROPN
ftr-430	983	20	note	note	NOUN
ftr-430	983	21	10	10	NUM
ftr-430	983	22	,	,	PUNCT
ftr-430	983	23	at	at	ADP
ftr-430	983	24	547	547	NUM
ftr-430	983	25	n.17	n.17	NOUN
ftr-430	983	26	.	.	PROPN
ftr-430	983	27	132	132	NUM
ftr-430	983	28	.	.	PUNCT
ftr-430	984	1	the	the	DET
ftr-430	984	2	question	question	NOUN
ftr-430	984	3	of	of	ADP
ftr-430	984	4	whether	whether	SCONJ
ftr-430	984	5	to	to	PART
ftr-430	984	6	grant	grant	VERB
ftr-430	984	7	tax	tax	NOUN
ftr-430	984	8	sparing	sparing	NOUN
ftr-430	984	9	does	do	AUX
ftr-430	984	10	not	not	PART
ftr-430	984	11	usually	usually	ADV
ftr-430	984	12	arise	arise	VERB
ftr-430	984	13	in	in	ADP
ftr-430	984	14	this	this	DET
ftr-430	984	15	situation	situation	NOUN
ftr-430	984	16	because	because	SCONJ
ftr-430	984	17	countries	country	NOUN
ftr-430	984	18	usually	usually	ADV
ftr-430	984	19	engage	engage	VERB
ftr-430	984	20	in	in	ADP
ftr-430	984	21	tax	tax	NOUN
ftr-430	984	22	competition	competition	NOUN
ftr-430	984	23	through	through	ADP
ftr-430	984	24	narrowly	narrowly	ADV
ftr-430	984	25	-	-	PUNCT
ftr-430	984	26	targeted	target	VERB
ftr-430	984	27	tax	tax	NOUN
ftr-430	984	28	incentives	incentive	NOUN
ftr-430	984	29	rather	rather	ADV
ftr-430	984	30	than	than	ADP
ftr-430	984	31	by	by	ADP
ftr-430	984	32	adopting	adopt	VERB
ftr-430	984	33	a	a	DET
ftr-430	984	34	low	low	ADJ
ftr-430	984	35	general	general	ADJ
ftr-430	984	36	rate	rate	NOUN
ftr-430	984	37	.	.	PUNCT
ftr-430	985	1	however	however	ADV
ftr-430	985	2	,	,	PUNCT
ftr-430	985	3	one	one	NUM
ftr-430	985	4	of	of	ADP
ftr-430	985	5	the	the	DET
ftr-430	985	6	objections	objection	NOUN
ftr-430	985	7	to	to	PART
ftr-430	985	8	tax	tax	NOUN
ftr-430	985	9	sparing	sparing	NOUN
ftr-430	985	10	is	be	AUX
ftr-430	985	11	that	that	SCONJ
ftr-430	985	12	it	it	PRON
ftr-430	985	13	abets	abet	VERB
ftr-430	985	14	the	the	DET
ftr-430	985	15	distortion	distortion	NOUN
ftr-430	985	16	that	that	PRON
ftr-430	985	17	results	result	VERB
ftr-430	985	18	when	when	SCONJ
ftr-430	985	19	a	a	DET
ftr-430	985	20	foreign	foreign	ADJ
ftr-430	985	21	country	country	NOUN
ftr-430	985	22	creates	create	VERB
ftr-430	985	23	exceptions	exception	NOUN
ftr-430	985	24	to	to	ADP
ftr-430	985	25	its	its	PRON
ftr-430	985	26	generally	generally	ADV
ftr-430	985	27	applicable	applicable	ADJ
ftr-430	985	28	tax	tax	NOUN
ftr-430	985	29	rate	rate	NOUN
ftr-430	985	30	by	by	ADP
ftr-430	985	31	conferring	confer	VERB
ftr-430	985	32	concessionary	concessionary	ADJ
ftr-430	985	33	rates	rate	NOUN
ftr-430	985	34	on	on	ADP
ftr-430	985	35	a	a	DET
ftr-430	985	36	narrow	narrow	ADJ
ftr-430	985	37	class	class	NOUN
ftr-430	985	38	or	or	CCONJ
ftr-430	985	39	classes	class	NOUN
ftr-430	985	40	of	of	ADP
ftr-430	985	41	activities	activity	NOUN
ftr-430	985	42	.	.	PUNCT
ftr-430	986	1	see	see	VERB
ftr-430	986	2	joint	joint	ADJ
ftr-430	986	3	comm	comm	NOUN
ftr-430	986	4	.	.	PUNCT
ftr-430	987	1	,	,	PUNCT
ftr-430	987	2	description	description	NOUN
ftr-430	987	3	,	,	PUNCT
ftr-430	987	4	supra	supra	PROPN
ftr-430	987	5	note	note	PROPN
ftr-430	987	6	10	10	NUM
ftr-430	987	7	,	,	PUNCT
ftr-430	987	8	at	at	ADP
ftr-430	987	9	87	87	NUM
ftr-430	987	10	.	.	PUNCT
ftr-430	988	1	thus	thus	ADV
ftr-430	988	2	,	,	PUNCT
ftr-430	988	3	if	if	SCONJ
ftr-430	988	4	a	a	DET
ftr-430	988	5	developing	develop	VERB
ftr-430	988	6	country	country	NOUN
ftr-430	988	7	responds	respond	VERB
ftr-430	988	8	to	to	ADP
ftr-430	988	9	this	this	DET
ftr-430	988	10	objection	objection	NOUN
ftr-430	988	11	by	by	ADP
ftr-430	988	12	choosing	choose	VERB
ftr-430	988	13	to	to	PART
ftr-430	988	14	attract	attract	VERB
ftr-430	988	15	foreign	foreign	ADJ
ftr-430	988	16	investment	investment	NOUN
ftr-430	988	17	through	through	ADP
ftr-430	988	18	lowering	lower	VERB
ftr-430	988	19	its	its	PRON
ftr-430	988	20	generally	generally	ADV
ftr-430	988	21	applicable	applicable	ADJ
ftr-430	988	22	tax	tax	NOUN
ftr-430	988	23	rate	rate	NOUN
ftr-430	988	24	instead	instead	ADV
ftr-430	988	25	of	of	ADP
ftr-430	988	26	creat	creat	NOUN
ftr-430	988	27	ing	ing	ADJ
ftr-430	988	28	narrow	narrow	ADJ
ftr-430	988	29	tax	tax	NOUN
ftr-430	988	30	concessions	concession	NOUN
ftr-430	988	31	,	,	PUNCT
ftr-430	988	32	its	its	PRON
ftr-430	988	33	candidacy	candidacy	NOUN
ftr-430	988	34	for	for	ADP
ftr-430	988	35	tax	tax	NOUN
ftr-430	988	36	sparing	sparing	NOUN
ftr-430	988	37	should	should	AUX
ftr-430	988	38	be	be	AUX
ftr-430	988	39	regarded	regard	VERB
ftr-430	988	40	as	as	ADP
ftr-430	988	41	enhanced	enhance	VERB
ftr-430	988	42	.	.	PUNCT
ftr-430	989	1	133	133	NUM
ftr-430	989	2	.	.	PUNCT
ftr-430	990	1	see	see	VERB
ftr-430	990	2	irc	irc	PROPN
ftr-430	990	3	§	§	PROPN
ftr-430	990	4	§	§	PROPN
ftr-430	990	5	901(j	901(j	PROPN
ftr-430	990	6	)	)	PUNCT
ftr-430	990	7	,	,	PUNCT
ftr-430	990	8	999	999	NUM
ftr-430	990	9	.	.	X
ftr-430	990	10	134	134	NUM
ftr-430	990	11	.	.	PUNCT
ftr-430	991	1	of	of	ADP
ftr-430	991	2	course	course	NOUN
ftr-430	991	3	,	,	PUNCT
ftr-430	991	4	the	the	DET
ftr-430	991	5	united	united	PROPN
ftr-430	991	6	states	states	PROPN
ftr-430	991	7	does	do	AUX
ftr-430	991	8	not	not	PART
ftr-430	991	9	presently	presently	ADV
ftr-430	991	10	have	have	VERB
ftr-430	991	11	income	income	NOUN
ftr-430	991	12	tax	tax	NOUN
ftr-430	991	13	treaties	treaty	NOUN
ftr-430	991	14	with	with	ADP
ftr-430	991	15	many	many	ADJ
ftr-430	991	16	low	low	ADJ
ftr-430	991	17	-	-	PUNCT
ftr-430	991	18	tax	tax	NOUN
ftr-430	991	19	developing	develop	VERB
ftr-430	991	20	countries	country	NOUN
ftr-430	991	21	.	.	PUNCT
ftr-430	992	1	our	our	PRON
ftr-430	992	2	recommendation	recommendation	NOUN
ftr-430	992	3	would	would	AUX
ftr-430	992	4	require	require	VERB
ftr-430	992	5	a	a	DET
ftr-430	992	6	change	change	NOUN
ftr-430	992	7	on	on	ADP
ftr-430	992	8	this	this	DET
ftr-430	992	9	point	point	NOUN
ftr-430	992	10	.	.	PUNCT
ftr-430	993	1	one	one	NUM
ftr-430	993	2	of	of	ADP
ftr-430	993	3	the	the	DET
ftr-430	993	4	traditional	traditional	ADJ
ftr-430	993	5	u.s	u.s	PROPN
ftr-430	993	6	.	.	PROPN
ftr-430	993	7	objections	objection	NOUN
ftr-430	993	8	to	to	PART
ftr-430	993	9	tax	tax	NOUN
ftr-430	993	10	sparing	sparing	NOUN
ftr-430	993	11	through	through	ADP
ftr-430	993	12	bilateral	bilateral	ADJ
ftr-430	993	13	treaties	treaty	NOUN
ftr-430	993	14	has	have	AUX
ftr-430	993	15	been	be	AUX
ftr-430	993	16	that	that	PRON
ftr-430	993	17	tax	tax	NOUN
ftr-430	993	18	sparing	sparing	NOUN
ftr-430	993	19	amounts	amount	VERB
ftr-430	993	20	to	to	ADP
ftr-430	993	21	giving	give	VERB
ftr-430	993	22	the	the	DET
ftr-430	993	23	affected	affect	VERB
ftr-430	993	24	foreign	foreign	ADJ
ftr-430	993	25	-	-	PUNCT
ftr-430	993	26	source	source	NOUN
ftr-430	993	27	income	income	NOUN
ftr-430	993	28	a	a	DET
ftr-430	993	29	lower	low	ADJ
ftr-430	993	30	tax	tax	NOUN
ftr-430	993	31	burden	burden	NOUN
ftr-430	993	32	than	than	ADP
ftr-430	993	33	domestic	domestic	ADJ
ftr-430	993	34	-	-	PUNCT
ftr-430	993	35	source	source	NOUN
ftr-430	993	36	income	income	NOUN
ftr-430	993	37	and	and	CCONJ
ftr-430	993	38	that	that	SCONJ
ftr-430	993	39	this	this	PRON
ftr-430	993	40	ought	ought	AUX
ftr-430	993	41	not	not	PART
ftr-430	993	42	to	to	PART
ftr-430	993	43	be	be	AUX
ftr-430	993	44	accomplished	accomplish	VERB
ftr-430	993	45	through	through	ADP
ftr-430	993	46	the	the	DET
ftr-430	993	47	treaty	treaty	NOUN
ftr-430	993	48	process	process	NOUN
ftr-430	993	49	.	.	PUNCT
ftr-430	994	1	see	see	VERB
ftr-430	994	2	joint	joint	ADJ
ftr-430	994	3	comm	comm	NOUN
ftr-430	994	4	.	.	PUNCT
ftr-430	995	1	,	,	PUNCT
ftr-430	995	2	international	international	ADJ
ftr-430	995	3	competitiveness	competitiveness	NOUN
ftr-430	995	4	,	,	PUNCT
ftr-430	995	5	supra	supra	PROPN
ftr-430	995	6	note	note	NOUN
ftr-430	995	7	14	14	NUM
ftr-430	995	8	,	,	PUNCT
ftr-430	995	9	at	at	ADP
ftr-430	995	10	§	§	PROPN
ftr-430	995	11	ii.h.1	ii.h.1	PROPN
ftr-430	995	12	.	.	PUNCT
ftr-430	996	1	the	the	DET
ftr-430	996	2	logic	logic	NOUN
ftr-430	996	3	of	of	ADP
ftr-430	996	4	this	this	DET
ftr-430	996	5	posit	posit	NOUN
ftr-430	996	6	ion	ion	NOUN
ftr-430	996	7	is	be	AUX
ftr-430	996	8	not	not	PART
ftr-430	996	9	convincing	convincing	ADJ
ftr-430	996	10	,	,	PUNCT
ftr-430	996	11	assuming	assume	VERB
ftr-430	996	12	that	that	SCONJ
ftr-430	996	13	the	the	DET
ftr-430	996	14	united	united	PROPN
ftr-430	996	15	states	states	PROPN
ftr-430	996	16	decides	decide	VERB
ftr-430	996	17	that	that	SCONJ
ftr-430	996	18	tax	tax	NOUN
ftr-430	996	19	sparing	sparing	NOUN
ftr-430	996	20	is	be	AUX
ftr-430	996	21	a	a	DET
ftr-430	996	22	desirable	desirable	ADJ
ftr-430	996	23	way	way	NOUN
ftr-430	996	24	to	to	PART
ftr-430	996	25	assist	assist	VERB
ftr-430	996	26	low	low	ADJ
ftr-430	996	27	-	-	PUNCT
ftr-430	996	28	tax	tax	NOUN
ftr-430	996	29	developing	develop	VERB
ftr-430	996	30	countries	country	NOUN
ftr-430	996	31	.	.	PUNCT
ftr-430	997	1	135	135	NUM
ftr-430	997	2	.	.	PUNCT
ftr-430	998	1	see	see	VERB
ftr-430	998	2	richman	richman	PROPN
ftr-430	998	3	,	,	PUNCT
ftr-430	998	4	supra	supra	PROPN
ftr-430	998	5	note	note	PROPN
ftr-430	998	6	10	10	NUM
ftr-430	998	7	,	,	PUNCT
ftr-430	998	8	at	at	ADP
ftr-430	998	9	70	70	NUM
ftr-430	998	10	.	.	PUNCT
ftr-430	999	1	investors	investor	NOUN
ftr-430	999	2	that	that	PRON
ftr-430	999	3	is	be	AUX
ftr-430	999	4	below	below	ADP
ftr-430	999	5	the	the	DET
ftr-430	999	6	country	country	NOUN
ftr-430	999	7	’s	’s	PART
ftr-430	999	8	normal	normal	ADJ
ftr-430	999	9	rate	rate	NOUN
ftr-430	999	10	,	,	PUNCT
ftr-430	999	11	the	the	DET
ftr-430	999	12	tax	tax	NOUN
ftr-430	999	13	spar	spar	NOUN
ftr-430	999	14	ing	ing	ADJ
ftr-430	999	15	concept	concept	NOUN
ftr-430	999	16	would	would	AUX
ftr-430	999	17	have	have	VERB
ftr-430	999	18	the	the	DET
ftr-430	999	19	united	united	PROPN
ftr-430	999	20	states	states	PROPN
ftr-430	999	21	give	give	VERB
ftr-430	999	22	a	a	DET
ftr-430	999	23	foreign	foreign	ADJ
ftr-430	999	24	tax	tax	NOUN
ftr-430	999	25	credit	credit	NOUN
ftr-430	999	26	equal	equal	ADJ
ftr-430	999	27	to	to	ADP
ftr-430	999	28	the	the	DET
ftr-430	999	29	amount	amount	NOUN
ftr-430	999	30	of	of	ADP
ftr-430	999	31	the	the	DET
ftr-430	999	32	country	country	NOUN
ftr-430	999	33	’s	’s	PART
ftr-430	999	34	generally	generally	ADV
ftr-430	999	35	applicable	applicable	ADJ
ftr-430	999	36	tax.131	tax.131	NOUN
ftr-430	999	37	where	where	SCONJ
ftr-430	999	38	the	the	DET
ftr-430	999	39	selected	select	VERB
ftr-430	999	40	country	country	NOUN
ftr-430	999	41	employs	employ	VERB
ftr-430	999	42	a	a	DET
ftr-430	999	43	low	low	ADJ
ftr-430	999	44	general	general	ADJ
ftr-430	999	45	tax	tax	NOUN
ftr-430	999	46	rate	rate	NOUN
ftr-430	999	47	without	without	ADP
ftr-430	999	48	special	special	ADJ
ftr-430	999	49	concessions	concession	NOUN
ftr-430	999	50	for	for	ADP
ftr-430	999	51	foreigners	foreigner	NOUN
ftr-430	999	52	,	,	PUNCT
ftr-430	999	53	the	the	DET
ftr-430	999	54	tax	tax	NOUN
ftr-430	999	55	sparing	sparing	NOUN
ftr-430	999	56	concept	concept	NOUN
ftr-430	999	57	would	would	AUX
ftr-430	999	58	require	require	VERB
ftr-430	999	59	a	a	DET
ftr-430	999	60	u.s	u.s	PROPN
ftr-430	999	61	.	.	PROPN
ftr-430	999	62	foreign	foreign	ADJ
ftr-430	999	63	tax	tax	NOUN
ftr-430	999	64	credit	credit	NOUN
ftr-430	999	65	that	that	PRON
ftr-430	999	66	combines	combine	VERB
ftr-430	999	67	both	both	CCONJ
ftr-430	999	68	the	the	DET
ftr-430	999	69	foreign	foreign	ADJ
ftr-430	999	70	tax	tax	NOUN
ftr-430	999	71	paid	pay	VERB
ftr-430	999	72	and	and	CCONJ
ftr-430	999	73	at	at	ADP
ftr-430	999	74	least	least	ADJ
ftr-430	999	75	part	part	NOUN
ftr-430	999	76	of	of	ADP
ftr-430	999	77	the	the	DET
ftr-430	999	78	difference	difference	NOUN
ftr-430	999	79	between	between	ADP
ftr-430	999	80	the	the	DET
ftr-430	999	81	low	low	ADJ
ftr-430	999	82	foreign	foreign	ADJ
ftr-430	999	83	rate	rate	NOUN
ftr-430	999	84	and	and	CCONJ
ftr-430	999	85	the	the	DET
ftr-430	999	86	u.s	u.s	PROPN
ftr-430	999	87	.	.	PROPN
ftr-430	999	88	rate.132	rate.132	NOUN
ftr-430	999	89	this	this	DET
ftr-430	999	90	system	system	NOUN
ftr-430	999	91	could	could	AUX
ftr-430	999	92	be	be	AUX
ftr-430	999	93	established	establish	VERB
ftr-430	999	94	by	by	ADP
ftr-430	999	95	congressional	congressional	ADJ
ftr-430	999	96	enactment	enactment	NOUN
ftr-430	999	97	of	of	ADP
ftr-430	999	98	a	a	DET
ftr-430	999	99	list	list	NOUN
ftr-430	999	100	of	of	ADP
ftr-430	999	101	approved	approve	VERB
ftr-430	999	102	low	low	ADJ
ftr-430	999	103	-	-	PUNCT
ftr-430	999	104	tax	tax	NOUN
ftr-430	999	105	countries	country	NOUN
ftr-430	999	106	or	or	CCONJ
ftr-430	999	107	a	a	DET
ftr-430	999	108	set	set	NOUN
ftr-430	999	109	of	of	ADP
ftr-430	999	110	criteria	criterion	NOUN
ftr-430	999	111	that	that	PRON
ftr-430	999	112	defines	define	VERB
ftr-430	999	113	countr	countr	PROPN
ftr-430	999	114	ies	ie	NOUN
ftr-430	999	115	eligible	eligible	ADJ
ftr-430	999	116	for	for	ADP
ftr-430	999	117	tax	tax	NOUN
ftr-430	999	118	sparing.133	sparing.133	NOUN
ftr-430	999	119	this	this	DET
ftr-430	999	120	approach	approach	NOUN
ftr-430	999	121	,	,	PUNCT
ftr-430	999	122	however	however	ADV
ftr-430	999	123	,	,	PUNCT
ftr-430	999	124	would	would	AUX
ftr-430	999	125	inevitably	inevitably	ADV
ftr-430	999	126	prove	prove	VERB
ftr-430	999	127	awkward	awkward	ADJ
ftr-430	999	128	in	in	ADP
ftr-430	999	129	dealing	deal	VERB
ftr-430	999	130	with	with	ADP
ftr-430	999	131	the	the	DET
ftr-430	999	132	diverse	diverse	ADJ
ftr-430	999	133	array	array	NOUN
ftr-430	999	134	of	of	ADP
ftr-430	999	135	developing	develop	VERB
ftr-430	999	136	countries	country	NOUN
ftr-430	999	137	and	and	CCONJ
ftr-430	999	138	with	with	ADP
ftr-430	999	139	changes	change	NOUN
ftr-430	999	140	in	in	ADP
ftr-430	999	141	their	their	PRON
ftr-430	999	142	tax	tax	NOUN
ftr-430	999	143	systems	system	NOUN
ftr-430	999	144	.	.	PUNCT
ftr-430	1000	1	a	a	DET
ftr-430	1000	2	better	well	ADJ
ftr-430	1000	3	method	method	NOUN
ftr-430	1000	4	would	would	AUX
ftr-430	1000	5	be	be	AUX
ftr-430	1000	6	for	for	SCONJ
ftr-430	1000	7	the	the	DET
ftr-430	1000	8	united	united	PROPN
ftr-430	1000	9	states	states	PROPN
ftr-430	1000	10	to	to	PART
ftr-430	1000	11	negotiate	negotiate	VERB
ftr-430	1000	12	tax	tax	NOUN
ftr-430	1000	13	sparing	sparing	NOUN
ftr-430	1000	14	provisions	provision	NOUN
ftr-430	1000	15	in	in	ADP
ftr-430	1000	16	bilateral	bilateral	ADJ
ftr-430	1000	17	tax	tax	NOUN
ftr-430	1000	18	treaties	treaty	NOUN
ftr-430	1000	19	with	with	ADP
ftr-430	1000	20	low	low	ADJ
ftr-430	1000	21	-	-	PUNCT
ftr-430	1000	22	tax	tax	NOUN
ftr-430	1000	23	countries.134	countries.134	NOUN
ftr-430	1000	24	this	this	DET
ftr-430	1000	25	latter	latter	ADJ
ftr-430	1000	26	method	method	NOUN
ftr-430	1000	27	would	would	AUX
ftr-430	1000	28	allow	allow	VERB
ftr-430	1000	29	appropriate	appropriate	ADJ
ftr-430	1000	30	distinctions	distinction	NOUN
ftr-430	1000	31	to	to	PART
ftr-430	1000	32	be	be	AUX
ftr-430	1000	33	made	make	VERB
ftr-430	1000	34	among	among	ADP
ftr-430	1000	35	nations	nation	NOUN
ftr-430	1000	36	and	and	CCONJ
ftr-430	1000	37	would	would	AUX
ftr-430	1000	38	assist	assist	VERB
ftr-430	1000	39	the	the	DET
ftr-430	1000	40	united	united	PROPN
ftr-430	1000	41	states	states	PROPN
ftr-430	1000	42	in	in	ADP
ftr-430	1000	43	negotiating	negotiate	VERB
ftr-430	1000	44	appropriate	appropriate	ADJ
ftr-430	1000	45	reciprocal	reciprocal	ADJ
ftr-430	1000	46	tax	tax	NOUN
ftr-430	1000	47	concessions	concession	NOUN
ftr-430	1000	48	for	for	ADP
ftr-430	1000	49	its	its	PRON
ftr-430	1000	50	residents.135	residents.135	NOUN
ftr-430	1000	51	it	it	PRON
ftr-430	1000	52	also	also	ADV
ftr-430	1000	53	would	would	AUX
ftr-430	1000	54	allow	allow	VERB
ftr-430	1000	55	a	a	DET
ftr-430	1000	56	sunset	sunset	NOUN
ftr-430	1000	57	feature	feature	NOUN
ftr-430	1000	58	to	to	PART
ftr-430	1000	59	be	be	AUX
ftr-430	1000	60	included	include	VERB
ftr-430	1000	61	in	in	ADP
ftr-430	1000	62	the	the	DET
ftr-430	1000	63	tax	tax	NOUN
ftr-430	1000	64	sparing	spare	VERB
ftr-430	1000	65	348	348	NUM
ftr-430	1000	66	florida	florida	PROPN
ftr-430	1000	67	tax	tax	NOUN
ftr-430	1000	68	review	review	NOUN
ftr-430	1001	1	[	[	X
ftr-430	1001	2	vol	vol	NOUN
ftr-430	1001	3	.	.	PUNCT
ftr-430	1001	4	5:4	5:4	NUM
ftr-430	1001	5	136	136	NUM
ftr-430	1001	6	.	.	PUNCT
ftr-430	1002	1	see	see	VERB
ftr-430	1002	2	richmond	richmond	PROPN
ftr-430	1002	3	,	,	PUNCT
ftr-430	1002	4	supra	supra	PROPN
ftr-430	1002	5	note	note	NOUN
ftr-430	1002	6	10	10	NUM
ftr-430	1002	7	,	,	PUNCT
ftr-430	1002	8	at	at	ADP
ftr-430	1002	9	70	70	NUM
ftr-430	1002	10	.	.	PUNCT
ftr-430	1003	1	however	however	ADV
ftr-430	1003	2	,	,	PUNCT
ftr-430	1003	3	one	one	NUM
ftr-430	1003	4	of	of	ADP
ftr-430	1003	5	us	we	PRON
ftr-430	1003	6	has	have	AUX
ftr-430	1003	7	previously	previously	ADV
ftr-430	1003	8	cautioned	caution	VERB
ftr-430	1003	9	that	that	SCONJ
ftr-430	1003	10	use	use	NOUN
ftr-430	1003	11	of	of	ADP
ftr-430	1003	12	tax	tax	NOUN
ftr-430	1003	13	penalty	penalty	NOUN
ftr-430	1003	14	or	or	CCONJ
ftr-430	1003	15	“	"	PUNCT
ftr-430	1003	16	negative	negative	ADJ
ftr-430	1003	17	tax	tax	NOUN
ftr-430	1003	18	expenditure	expenditure	NOUN
ftr-430	1003	19	”	"	PUNCT
ftr-430	1003	20	provisions	provision	NOUN
ftr-430	1003	21	as	as	ADP
ftr-430	1003	22	a	a	DET
ftr-430	1003	23	means	means	NOUN
ftr-430	1003	24	of	of	ADP
ftr-430	1003	25	achieving	achieve	VERB
ftr-430	1003	26	nontax	nontax	NOUN
ftr-430	1003	27	policy	policy	NOUN
ftr-430	1003	28	objectives	objective	NOUN
ftr-430	1003	29	should	should	AUX
ftr-430	1003	30	undergo	undergo	VERB
ftr-430	1003	31	a	a	DET
ftr-430	1003	32	cost	cost	NOUN
ftr-430	1003	33	-	-	PUNCT
ftr-430	1003	34	benefit	benefit	NOUN
ftr-430	1003	35	analysis	analysis	NOUN
ftr-430	1003	36	.	.	PUNCT
ftr-430	1004	1	see	see	VERB
ftr-430	1004	2	,	,	PUNCT
ftr-430	1004	3	e.g.	e.g.	ADV
ftr-430	1004	4	,	,	PUNCT
ftr-430	1004	5	peroni	peroni	PROPN
ftr-430	1004	6	,	,	PUNCT
ftr-430	1004	7	supra	supra	PROPN
ftr-430	1004	8	note	note	NOUN
ftr-430	1004	9	20	20	NUM
ftr-430	1004	10	,	,	PUNCT
ftr-430	1004	11	at	at	ADP
ftr-430	1004	12	1010	1010	NUM
ftr-430	1004	13	.	.	PUNCT
ftr-430	1005	1	this	this	DET
ftr-430	1005	2	author	author	NOUN
ftr-430	1005	3	would	would	AUX
ftr-430	1005	4	also	also	ADV
ftr-430	1005	5	apply	apply	VERB
ftr-430	1005	6	the	the	DET
ftr-430	1005	7	same	same	ADJ
ftr-430	1005	8	caution	caution	NOUN
ftr-430	1005	9	to	to	PART
ftr-430	1005	10	use	use	VERB
ftr-430	1005	11	of	of	ADP
ftr-430	1005	12	tax	tax	NOUN
ftr-430	1005	13	sparing	sparing	NOUN
ftr-430	1005	14	provisions	provision	NOUN
ftr-430	1005	15	as	as	ADP
ftr-430	1005	16	a	a	DET
ftr-430	1005	17	means	means	NOUN
ftr-430	1005	18	of	of	ADP
ftr-430	1005	19	achieving	achieve	VERB
ftr-430	1005	20	child	child	NOUN
ftr-430	1005	21	protection	protection	NOUN
ftr-430	1005	22	,	,	PUNCT
ftr-430	1005	23	worker	worker	NOUN
ftr-430	1005	24	safety	safety	NOUN
ftr-430	1005	25	,	,	PUNCT
ftr-430	1005	26	or	or	CCONJ
ftr-430	1005	27	environmental	environmental	ADJ
ftr-430	1005	28	protection	protection	NOUN
ftr-430	1005	29	goals	goal	NOUN
ftr-430	1005	30	.	.	PUNCT
ftr-430	1006	1	137	137	NUM
ftr-430	1006	2	.	.	PUNCT
ftr-430	1007	1	see	see	VERB
ftr-430	1007	2	gustafson	gustafson	PROPN
ftr-430	1007	3	,	,	PUNCT
ftr-430	1007	4	peroni	peroni	PROPN
ftr-430	1007	5	&	&	CCONJ
ftr-430	1007	6	pugh	pugh	PROPN
ftr-430	1007	7	,	,	PUNCT
ftr-430	1007	8	supra	supra	PROPN
ftr-430	1007	9	note	note	PROPN
ftr-430	1007	10	7	7	NUM
ftr-430	1007	11	,	,	PUNCT
ftr-430	1007	12	at	at	ADP
ftr-430	1007	13	349	349	NUM
ftr-430	1007	14	-	-	SYM
ftr-430	1007	15	50	50	NUM
ftr-430	1007	16	;	;	PUNCT
ftr-430	1007	17	brown	brown	ADJ
ftr-430	1007	18	,	,	PUNCT
ftr-430	1007	19	supra	supra	PROPN
ftr-430	1007	20	note	note	NOUN
ftr-430	1007	21	129	129	NUM
ftr-430	1007	22	,	,	PUNCT
ftr-430	1007	23	at	at	ADP
ftr-430	1007	24	224	224	NUM
ftr-430	1007	25	-	-	SYM
ftr-430	1007	26	25	25	NUM
ftr-430	1007	27	.	.	PUNCT
ftr-430	1007	28	138	138	NUM
ftr-430	1007	29	.	.	PUNCT
ftr-430	1008	1	see	see	VERB
ftr-430	1008	2	joint	joint	ADJ
ftr-430	1008	3	comm	comm	NOUN
ftr-430	1008	4	.	.	PUNCT
ftr-430	1009	1	,	,	PUNCT
ftr-430	1009	2	description	description	NOUN
ftr-430	1009	3	,	,	PUNCT
ftr-430	1009	4	supra	supra	PROPN
ftr-430	1009	5	note	note	PROPN
ftr-430	1009	6	10	10	NUM
ftr-430	1009	7	,	,	PUNCT
ftr-430	1009	8	at	at	ADP
ftr-430	1009	9	87	87	NUM
ftr-430	1009	10	;	;	PUNCT
ftr-430	1009	11	surrey	surrey	PROPN
ftr-430	1009	12	,	,	PUNCT
ftr-430	1009	13	supra	supra	PROPN
ftr-430	1009	14	note	note	PROPN
ftr-430	1009	15	29	29	NUM
ftr-430	1009	16	,	,	PUNCT
ftr-430	1009	17	at	at	ADP
ftr-430	1009	18	823	823	NUM
ftr-430	1009	19	.	.	PUNCT
ftr-430	1009	20	139	139	NUM
ftr-430	1009	21	.	.	PUNCT
ftr-430	1010	1	see	see	VERB
ftr-430	1010	2	supra	supra	PROPN
ftr-430	1010	3	part	part	PROPN
ftr-430	1010	4	i	i	PRON
ftr-430	1010	5	;	;	PUNCT
ftr-430	1010	6	peroni	peroni	PROPN
ftr-430	1010	7	,	,	PUNCT
ftr-430	1010	8	fleming	fleming	PROPN
ftr-430	1010	9	&	&	CCONJ
ftr-430	1010	10	shay	shay	PROPN
ftr-430	1010	11	,	,	PUNCT
ftr-430	1010	12	supra	supra	PROPN
ftr-430	1010	13	note	note	NOUN
ftr-430	1010	14	10	10	NUM
ftr-430	1010	15	.	.	PUNCT
ftr-430	1011	1	140	140	NUM
ftr-430	1011	2	.	.	PUNCT
ftr-430	1012	1	see	see	VERB
ftr-430	1012	2	joint	joint	ADJ
ftr-430	1012	3	comm	comm	NOUN
ftr-430	1012	4	.	.	PUNCT
ftr-430	1013	1	,	,	PUNCT
ftr-430	1013	2	description	description	NOUN
ftr-430	1013	3	,	,	PUNCT
ftr-430	1013	4	supra	supra	PROPN
ftr-430	1013	5	note	note	PROPN
ftr-430	1013	6	10	10	NUM
ftr-430	1013	7	,	,	PUNCT
ftr-430	1013	8	at	at	ADP
ftr-430	1013	9	87	87	NUM
ftr-430	1013	10	.	.	PUNCT
ftr-430	1014	1	141	141	NUM
ftr-430	1014	2	.	.	PUNCT
ftr-430	1015	1	see	see	VERB
ftr-430	1015	2	small	small	ADJ
ftr-430	1015	3	business	business	NOUN
ftr-430	1015	4	job	job	NOUN
ftr-430	1015	5	protection	protection	NOUN
ftr-430	1015	6	act	act	NOUN
ftr-430	1015	7	of	of	ADP
ftr-430	1015	8	1996	1996	NUM
ftr-430	1015	9	,	,	PUNCT
ftr-430	1015	10	pub	pub	NOUN
ftr-430	1015	11	.	.	PUNCT
ftr-430	1016	1	l.	l.	PROPN
ftr-430	1016	2	no	no	INTJ
ftr-430	1016	3	.	.	PROPN
ftr-430	1017	1	104	104	NUM
ftr-430	1017	2	-	-	SYM
ftr-430	1017	3	188	188	NUM
ftr-430	1017	4	,	,	PUNCT
ftr-430	1017	5	§	§	PROPN
ftr-430	1017	6	1601	1601	NUM
ftr-430	1017	7	,	,	PUNCT
ftr-430	1017	8	110	110	NUM
ftr-430	1017	9	stat	stat	NOUN
ftr-430	1017	10	.	.	PUNCT
ftr-430	1018	1	1755	1755	NUM
ftr-430	1018	2	,	,	PUNCT
ftr-430	1018	3	1827	1827	NUM
ftr-430	1018	4	.	.	PUNCT
ftr-430	1019	1	the	the	DET
ftr-430	1019	2	1996	1996	NUM
ftr-430	1019	3	legislation	legislation	NOUN
ftr-430	1019	4	terminated	terminate	VERB
ftr-430	1019	5	the	the	DET
ftr-430	1019	6	§	§	ADJ
ftr-430	1019	7	936	936	NUM
ftr-430	1019	8	credit	credit	NOUN
ftr-430	1019	9	for	for	ADP
ftr-430	1019	10	new	new	ADJ
ftr-430	1019	11	claimants	claimant	NOUN
ftr-430	1019	12	and	and	CCONJ
ftr-430	1019	13	phased	phase	VERB
ftr-430	1019	14	the	the	DET
ftr-430	1019	15	credit	credit	NOUN
ftr-430	1019	16	out	out	ADP
ftr-430	1019	17	over	over	ADP
ftr-430	1019	18	a	a	DET
ftr-430	1019	19	10	10	NUM
ftr-430	1019	20	-	-	PUNCT
ftr-430	1019	21	year	year	NOUN
ftr-430	1019	22	period	period	NOUN
ftr-430	1019	23	for	for	ADP
ftr-430	1019	24	existing	exist	VERB
ftr-430	1019	25	claimants	claimant	NOUN
ftr-430	1019	26	.	.	PUNCT
ftr-430	1020	1	142	142	NUM
ftr-430	1020	2	.	.	PUNCT
ftr-430	1021	1	see	see	VERB
ftr-430	1021	2	united	united	PROPN
ftr-430	1021	3	states	states	PROPN
ftr-430	1021	4	general	general	ADJ
ftr-430	1021	5	accounting	accounting	PROPN
ftr-430	1021	6	office	office	NOUN
ftr-430	1021	7	,	,	PUNCT
ftr-430	1021	8	pharmaceutical	pharmaceutical	ADJ
ftr-430	1021	9	industry	industry	NOUN
ftr-430	1021	10	tax	tax	NOUN
ftr-430	1021	11	benefits	benefit	NOUN
ftr-430	1021	12	of	of	ADP
ftr-430	1021	13	operating	operate	VERB
ftr-430	1021	14	in	in	ADP
ftr-430	1021	15	puerto	puerto	PROPN
ftr-430	1021	16	rico	rico	PROPN
ftr-430	1021	17	,	,	PUNCT
ftr-430	1021	18	reprin	reprin	NOUN
ftr-430	1021	19	ted	te	VERB
ftr-430	1021	20	in	in	ADP
ftr-430	1021	21	138	138	NUM
ftr-430	1021	22	cong	cong	NOUN
ftr-430	1021	23	.	.	PUNCT
ftr-430	1022	1	rec	rec	PROPN
ftr-430	1022	2	.	.	PROPN
ftr-430	1022	3	11376	11376	NUM
ftr-430	1022	4	,	,	PUNCT
ftr-430	1022	5	11377	11377	NUM
ftr-430	1022	6	(	(	PUNCT
ftr-430	1022	7	may	may	PROPN
ftr-430	1022	8	14	14	NUM
ftr-430	1022	9	,	,	PUNCT
ftr-430	1022	10	1992	1992	NUM
ftr-430	1022	11	)	)	PUNCT
ftr-430	1022	12	.	.	PUNCT
ftr-430	1023	1	for	for	ADP
ftr-430	1023	2	critiques	critique	NOUN
ftr-430	1023	3	of	of	ADP
ftr-430	1023	4	the	the	DET
ftr-430	1023	5	cost	cost	NOUN
ftr-430	1023	6	effectiveness	effectiveness	NOUN
ftr-430	1023	7	of	of	ADP
ftr-430	1023	8	§	§	PROPN
ftr-430	1023	9	936	936	NUM
ftr-430	1023	10	as	as	ADP
ftr-430	1023	11	a	a	DET
ftr-430	1023	12	tax	tax	NOUN
ftr-430	1023	13	subsidy	subsidy	NOUN
ftr-430	1023	14	device	device	NOUN
ftr-430	1023	15	,	,	PUNCT
ftr-430	1023	16	see	see	VERB
ftr-430	1023	17	thomas	thomas	PROPN
ftr-430	1023	18	r.	r.	PROPN
ftr-430	1023	19	barker	barker	PROPN
ftr-430	1023	20	,	,	PUNCT
ftr-430	1023	21	note	note	VERB
ftr-430	1023	22	,	,	PUNCT
ftr-430	1023	23	ending	end	VERB
ftr-430	1023	24	“	"	PUNCT
ftr-430	1023	25	welfare	welfare	NOUN
ftr-430	1023	26	as	as	SCONJ
ftr-430	1023	27	we	we	PRON
ftr-430	1023	28	know	know	VERB
ftr-430	1023	29	it	it	PRON
ftr-430	1023	30	”	"	PUNCT
ftr-430	1023	31	(	(	PUNCT
ftr-430	1023	32	corporate	corporate	ADJ
ftr-430	1023	33	welfare	welfare	NOUN
ftr-430	1023	34	,	,	PUNCT
ftr-430	1023	35	that	that	ADV
ftr-430	1023	36	is	be	AUX
ftr-430	1023	37	):	):	PUNCT
ftr-430	1023	38	international	international	ADJ
ftr-430	1023	39	taxat	taxat	NOUN
ftr-430	1023	40	ion	ion	NOUN
ftr-430	1023	41	and	and	CCONJ
ftr-430	1023	42	the	the	DET
ftr-430	1023	43	troubled	troubled	ADJ
ftr-430	1023	44	history	history	NOUN
ftr-430	1023	45	of	of	ADP
ftr-430	1023	46	internal	internal	ADJ
ftr-430	1023	47	revenue	revenue	NOUN
ftr-430	1023	48	code	code	NOUN
ftr-430	1023	49	section	section	NOUN
ftr-430	1023	50	936	936	NUM
ftr-430	1023	51	,	,	PUNCT
ftr-430	1023	52	21	21	NUM
ftr-430	1023	53	suffolk	suffolk	PROPN
ftr-430	1023	54	transnat’l	transnat’l	NOUN
ftr-430	1023	55	l.	l.	PROPN
ftr-430	1023	56	rev	rev	PROPN
ftr-430	1023	57	.	.	PROPN
ftr-430	1023	58	57	57	NUM
ftr-430	1023	59	(	(	PUNCT
ftr-430	1023	60	1997	1997	NUM
ftr-430	1023	61	)	)	PUNCT
ftr-430	1023	62	;	;	PUNCT
ftr-430	1023	63	nancy	nancy	PROPN
ftr-430	1023	64	h.	h.	PROPN
ftr-430	1023	65	kaufman	kaufman	PROPN
ftr-430	1023	66	,	,	PUNCT
ftr-430	1023	67	puerto	puerto	PROPN
ftr-430	1023	68	rico	rico	PROPN
ftr-430	1023	69	’s	’s	PART
ftr-430	1023	70	possessions	possession	NOUN
ftr-430	1023	71	corporations	corporation	NOUN
ftr-430	1023	72	:	:	PUNCT
ftr-430	1023	73	do	do	AUX
ftr-430	1023	74	the	the	DET
ftr-430	1023	75	tefra	tefra	ADJ
ftr-430	1023	76	amendments	amendment	NOUN
ftr-430	1023	77	go	go	VERB
ftr-430	1023	78	too	too	ADV
ftr-430	1023	79	far	far	ADV
ftr-430	1023	80	?	?	PUNCT
ftr-430	1023	81	,	,	PUNCT
ftr-430	1023	82	1984	1984	NUM
ftr-430	1023	83	wis	wis	NOUN
ftr-430	1023	84	.	.	PUNCT
ftr-430	1024	1	l.	l.	PROPN
ftr-430	1024	2	rev	rev	PROPN
ftr-430	1024	3	.	.	PROPN
ftr-430	1024	4	531	531	NUM
ftr-430	1024	5	;	;	PUNCT
ftr-430	1024	6	camilla	camilla	PROPN
ftr-430	1024	7	e.	e.	PROPN
ftr-430	1024	8	watson	watson	PROPN
ftr-430	1024	9	,	,	PUNCT
ftr-430	1024	10	machiavelli	machiavelli	PROPN
ftr-430	1024	11	and	and	CCONJ
ftr-430	1024	12	the	the	DET
ftr-430	1024	13	polit	polit	PROPN
ftr-430	1024	14	ics	ics	PROPN
ftr-430	1024	15	of	of	ADP
ftr-430	1024	16	wel	wel	PROPN
ftr-430	1024	17	fare	fare	PROPN
ftr-430	1024	18	,	,	PUNCT
ftr-430	1024	19	national	national	ADJ
ftr-430	1024	20	health	health	NOUN
ftr-430	1024	21	,	,	PUNCT
ftr-430	1024	22	and	and	CCONJ
ftr-430	1024	23	old	old	ADJ
ftr-430	1024	24	age	age	NOUN
ftr-430	1024	25	:	:	PUNCT
ftr-430	1024	26	a	a	DET
ftr-430	1024	27	comparat	comparat	NOUN
ftr-430	1024	28	i	i	PRON
ftr-430	1024	29	ve	ve	VERB
ftr-430	1024	30	perspective	perspective	NOUN
ftr-430	1024	31	of	of	ADP
ftr-430	1024	32	the	the	DET
ftr-430	1024	33	policies	policy	NOUN
ftr-430	1024	34	of	of	ADP
ftr-430	1024	35	the	the	DET
ftr-430	1024	36	united	united	PROPN
ftr-430	1024	37	states	states	PROPN
ftr-430	1024	38	and	and	CCONJ
ftr-430	1024	39	canada	canada	PROPN
ftr-430	1024	40	,	,	PUNCT
ftr-430	1024	41	1993	1993	NUM
ftr-430	1024	42	utah	utah	PROPN
ftr-430	1024	43	l.	l.	PROPN
ftr-430	1024	44	rev	rev	PROPN
ftr-430	1024	45	.	.	PROPN
ftr-430	1024	46	1337	1337	NUM
ftr-430	1024	47	,	,	PUNCT
ftr-430	1024	48	1402	1402	NUM
ftr-430	1024	49	.	.	PUNCT
ftr-430	1025	1	article	article	NOUN
ftr-430	1025	2	of	of	ADP
ftr-430	1025	3	the	the	DET
ftr-430	1025	4	freelandia	freelandia	NOUN
ftr-430	1025	5	treaty	treaty	NOUN
ftr-430	1025	6	so	so	SCONJ
ftr-430	1025	7	that	that	SCONJ
ftr-430	1025	8	the	the	DET
ftr-430	1025	9	article	article	NOUN
ftr-430	1025	10	could	could	AUX
ftr-430	1025	11	be	be	AUX
ftr-430	1025	12	revisited	revisit	VERB
ftr-430	1025	13	periodically	periodically	ADV
ftr-430	1025	14	and	and	CCONJ
ftr-430	1025	15	changed	change	VERB
ftr-430	1025	16	if	if	SCONJ
ftr-430	1025	17	freelandia	freelandia	NOUN
ftr-430	1025	18	“	"	PUNCT
ftr-430	1025	19	cheats	cheat	NOUN
ftr-430	1025	20	”	"	PUNCT
ftr-430	1025	21	on	on	ADP
ftr-430	1025	22	the	the	DET
ftr-430	1025	23	deal	deal	NOUN
ftr-430	1025	24	by	by	ADP
ftr-430	1025	25	significantly	significantly	ADV
ftr-430	1025	26	compromising	compromise	VERB
ftr-430	1025	27	its	its	PRON
ftr-430	1025	28	concern	concern	NOUN
ftr-430	1025	29	for	for	ADP
ftr-430	1025	30	children	child	NOUN
ftr-430	1025	31	,	,	PUNCT
ftr-430	1025	32	the	the	DET
ftr-430	1025	33	environment	environment	NOUN
ftr-430	1025	34	and	and	CCONJ
ftr-430	1025	35	the	the	DET
ftr-430	1025	36	safety	safety	NOUN
ftr-430	1025	37	of	of	ADP
ftr-430	1025	38	its	its	PRON
ftr-430	1025	39	workers.136	workers.136	NOUN
ftr-430	1025	40	the	the	DET
ftr-430	1025	41	united	united	PROPN
ftr-430	1025	42	states	states	PROPN
ftr-430	1025	43	has	have	AUX
ftr-430	1025	44	historically	historically	ADV
ftr-430	1025	45	resisted	resist	VERB
ftr-430	1025	46	tax	tax	NOUN
ftr-430	1025	47	spar	spar	NOUN
ftr-430	1025	48	ing.137	ing.137	NOUN
ftr-430	1025	49	one	one	NUM
ftr-430	1025	50	of	of	ADP
ftr-430	1025	51	the	the	DET
ftr-430	1025	52	principal	principal	ADJ
ftr-430	1025	53	reasons	reason	NOUN
ftr-430	1025	54	for	for	ADP
ftr-430	1025	55	doing	do	VERB
ftr-430	1025	56	so	so	ADV
ftr-430	1025	57	is	be	AUX
ftr-430	1025	58	the	the	DET
ftr-430	1025	59	view	view	NOUN
ftr-430	1025	60	that	that	SCONJ
ftr-430	1025	61	granting	grant	VERB
ftr-430	1025	62	tax	tax	NOUN
ftr-430	1025	63	spar	spar	NOUN
ftr-430	1025	64	ing	ing	ADJ
ftr-430	1025	65	to	to	PART
ftr-430	1025	66	avoid	avoid	VERB
ftr-430	1025	67	the	the	DET
ftr-430	1025	68	effect	effect	NOUN
ftr-430	1025	69	of	of	ADP
ftr-430	1025	70	the	the	DET
ftr-430	1025	71	u.s	u.s	PROPN
ftr-430	1025	72	.	.	PROPN
ftr-430	1025	73	residual	residual	ADJ
ftr-430	1025	74	tax	tax	NOUN
ftr-430	1025	75	on	on	ADP
ftr-430	1025	76	low	low	ADJ
ftr-430	1025	77	-	-	PUNCT
ftr-430	1025	78	taxed	tax	VERB
ftr-430	1025	79	foreign	foreign	ADJ
ftr-430	1025	80	income	income	NOUN
ftr-430	1025	81	is	be	AUX
ftr-430	1025	82	unnecessary	unnecessary	ADJ
ftr-430	1025	83	because	because	SCONJ
ftr-430	1025	84	deferral	deferral	ADJ
ftr-430	1025	85	already	already	ADV
ftr-430	1025	86	allows	allow	VERB
ftr-430	1025	87	u.s	u.s	PROPN
ftr-430	1025	88	.	.	PROPN
ftr-430	1025	89	residents	resident	NOUN
ftr-430	1025	90	to	to	PART
ftr-430	1025	91	substantially	substantially	ADV
ftr-430	1025	92	eliminate	eliminate	VERB
ftr-430	1025	93	the	the	DET
ftr-430	1025	94	u.s	u.s	PROPN
ftr-430	1025	95	.	.	PROPN
ftr-430	1025	96	residual	residual	ADJ
ftr-430	1025	97	tax.138	tax.138	NOUN
ftr-430	1025	98	this	this	DET
ftr-430	1025	99	objection	objection	NOUN
ftr-430	1025	100	would	would	AUX
ftr-430	1025	101	disappear	disappear	VERB
ftr-430	1025	102	,	,	PUNCT
ftr-430	1025	103	however	however	ADV
ftr-430	1025	104	,	,	PUNCT
ftr-430	1025	105	if	if	SCONJ
ftr-430	1025	106	the	the	DET
ftr-430	1025	107	united	united	PROPN
ftr-430	1025	108	states	states	PROPN
ftr-430	1025	109	adopted	adopt	VERB
ftr-430	1025	110	our	our	PRON
ftr-430	1025	111	recommendation	recommendation	NOUN
ftr-430	1025	112	to	to	PART
ftr-430	1025	113	abolish	abolish	VERB
ftr-430	1025	114	deferral	deferral	ADJ
ftr-430	1025	115	and	and	CCONJ
ftr-430	1025	116	reject	reject	VERB
ftr-430	1025	117	exemption.139	exemption.139	NOUN
ftr-430	1025	118	the	the	DET
ftr-430	1025	119	united	united	PROPN
ftr-430	1025	120	states	states	PROPN
ftr-430	1025	121	has	have	AUX
ftr-430	1025	122	also	also	ADV
ftr-430	1025	123	feared	fear	VERB
ftr-430	1025	124	that	that	SCONJ
ftr-430	1025	125	granting	grant	VERB
ftr-430	1025	126	tax	tax	NOUN
ftr-430	1025	127	sparing	sparing	NOUN
ftr-430	1025	128	would	would	AUX
ftr-430	1025	129	encourage	encourage	VERB
ftr-430	1025	130	poor	poor	ADJ
ftr-430	1025	131	countries	country	NOUN
ftr-430	1025	132	to	to	PART
ftr-430	1025	133	engage	engage	VERB
ftr-430	1025	134	in	in	ADP
ftr-430	1025	135	tax	tax	NOUN
ftr-430	1025	136	competition	competition	NOUN
ftr-430	1025	137	by	by	ADP
ftr-430	1025	138	lowering	lower	VERB
ftr-430	1025	139	their	their	PRON
ftr-430	1025	140	rates	rate	NOUN
ftr-430	1025	141	and	and	CCONJ
ftr-430	1025	142	sacrificing	sacrifice	VERB
ftr-430	1025	143	needed	need	VERB
ftr-430	1025	144	revenues.140	revenues.140	PROPN
ftr-430	1025	145	in	in	ADP
ftr-430	1025	146	addition	addition	NOUN
ftr-430	1025	147	,	,	PUNCT
ftr-430	1025	148	the	the	DET
ftr-430	1025	149	cost	cost	NOUN
ftr-430	1025	150	effectiveness	effectiveness	NOUN
ftr-430	1025	151	of	of	ADP
ftr-430	1025	152	this	this	DET
ftr-430	1025	153	form	form	NOUN
ftr-430	1025	154	of	of	ADP
ftr-430	1025	155	foreign	foreign	ADJ
ftr-430	1025	156	aid	aid	NOUN
ftr-430	1025	157	is	be	AUX
ftr-430	1025	158	highly	highly	ADV
ftr-430	1025	159	questionable	questionable	ADJ
ftr-430	1025	160	.	.	PUNCT
ftr-430	1026	1	the	the	DET
ftr-430	1026	2	u.s	u.s	PROPN
ftr-430	1026	3	.	.	PROPN
ftr-430	1026	4	domestic	domestic	ADJ
ftr-430	1026	5	experience	experience	NOUN
ftr-430	1026	6	with	with	ADP
ftr-430	1026	7	section	section	NOUN
ftr-430	1026	8	936	936	NUM
ftr-430	1026	9	is	be	AUX
ftr-430	1026	10	instructive	instructive	ADJ
ftr-430	1026	11	.	.	PUNCT
ftr-430	1027	1	income	income	NOUN
ftr-430	1027	2	tax	tax	NOUN
ftr-430	1027	3	incentives	incentive	NOUN
ftr-430	1027	4	in	in	ADP
ftr-430	1027	5	the	the	DET
ftr-430	1027	6	form	form	NOUN
ftr-430	1027	7	of	of	ADP
ftr-430	1027	8	reduced	reduce	VERB
ftr-430	1027	9	tax	tax	NOUN
ftr-430	1027	10	rates	rate	NOUN
ftr-430	1027	11	favor	favor	VERB
ftr-430	1027	12	the	the	DET
ftr-430	1027	13	highest	high	ADJ
ftr-430	1027	14	profit	profit	NOUN
ftr-430	1027	15	margin	margin	NOUN
ftr-430	1027	16	industries	industry	NOUN
ftr-430	1027	17	,	,	PUNCT
ftr-430	1027	18	such	such	ADJ
ftr-430	1027	19	as	as	ADP
ftr-430	1027	20	pharmaceuticals	pharmaceutical	NOUN
ftr-430	1027	21	and	and	CCONJ
ftr-430	1027	22	electronics	electronic	NOUN
ftr-430	1027	23	.	.	PUNCT
ftr-430	1028	1	in	in	ADP
ftr-430	1028	2	puerto	puerto	PROPN
ftr-430	1028	3	rico	rico	PROPN
ftr-430	1028	4	,	,	PUNCT
ftr-430	1028	5	the	the	DET
ftr-430	1028	6	u.s	u.s	PROPN
ftr-430	1028	7	.	.	PROPN
ftr-430	1028	8	general	general	PROPN
ftr-430	1028	9	accounting	accounting	PROPN
ftr-430	1028	10	office	office	NOUN
ftr-430	1028	11	found	find	VERB
ftr-430	1028	12	that	that	SCONJ
ftr-430	1028	13	before	before	SCONJ
ftr-430	1028	14	the	the	DET
ftr-430	1028	15	amendments	amendment	NOUN
ftr-430	1028	16	to	to	PART
ftr-430	1028	17	severely	severely	ADV
ftr-430	1028	18	restrict	restrict	VERB
ftr-430	1028	19	section	section	NOUN
ftr-430	1028	20	936	936	NUM
ftr-430	1028	21	in	in	ADP
ftr-430	1028	22	1996,141	1996,141	NUM
ftr-430	1028	23	the	the	DET
ftr-430	1028	24	tax	tax	NOUN
ftr-430	1028	25	subsidy	subsidy	NOUN
ftr-430	1028	26	for	for	ADP
ftr-430	1028	27	an	an	DET
ftr-430	1028	28	electing	electing	ADJ
ftr-430	1028	29	section	section	NOUN
ftr-430	1028	30	936	936	NUM
ftr-430	1028	31	corporation	corporation	NOUN
ftr-430	1028	32	in	in	ADP
ftr-430	1028	33	the	the	DET
ftr-430	1028	34	pharmaceutical	pharmaceutical	NOUN
ftr-430	1028	35	industry	industry	NOUN
ftr-430	1028	36	was	be	AUX
ftr-430	1028	37	$	$	SYM
ftr-430	1028	38	70,788	70,788	NUM
ftr-430	1028	39	per	per	ADP
ftr-430	1028	40	worker	worker	NOUN
ftr-430	1028	41	,	,	PUNCT
ftr-430	1028	42	which	which	PRON
ftr-430	1028	43	was	be	AUX
ftr-430	1028	44	267	267	NUM
ftr-430	1028	45	%	%	NOUN
ftr-430	1028	46	of	of	ADP
ftr-430	1028	47	the	the	DET
ftr-430	1028	48	average	average	ADJ
ftr-430	1028	49	wages	wage	NOUN
ftr-430	1028	50	paid	pay	VERB
ftr-430	1028	51	to	to	ADP
ftr-430	1028	52	pharmaceutical	pharmaceutical	NOUN
ftr-430	1028	53	workers.142	workers.142	PRON
ftr-430	1028	54	this	this	DET
ftr-430	1028	55	experience	experience	NOUN
ftr-430	1028	56	suggests	suggest	VERB
ftr-430	1028	57	that	that	SCONJ
ftr-430	1028	58	,	,	PUNCT
ftr-430	1028	59	to	to	PART
ftr-430	1028	60	be	be	AUX
ftr-430	1028	61	cost	cost	NOUN
ftr-430	1028	62	effective	effective	ADJ
ftr-430	1028	63	,	,	PUNCT
ftr-430	1028	64	there	there	PRON
ftr-430	1028	65	would	would	AUX
ftr-430	1028	66	have	have	VERB
ftr-430	1028	67	to	to	PART
ftr-430	1028	68	be	be	AUX
ftr-430	1028	69	a	a	DET
ftr-430	1028	70	close	close	ADJ
ftr-430	1028	71	monitoring	monitoring	NOUN
ftr-430	1028	72	of	of	ADP
ftr-430	1028	73	the	the	DET
ftr-430	1028	74	effects	effect	NOUN
ftr-430	1028	75	of	of	ADP
ftr-430	1028	76	the	the	DET
ftr-430	1028	77	subsidy	subsidy	NOUN
ftr-430	1028	78	.	.	PUNCT
ftr-430	1029	1	our	our	PRON
ftr-430	1029	2	purpose	purpose	NOUN
ftr-430	1029	3	,	,	PUNCT
ftr-430	1029	4	however	however	ADV
ftr-430	1029	5	,	,	PUNCT
ftr-430	1029	6	is	be	AUX
ftr-430	1029	7	not	not	PART
ftr-430	1029	8	to	to	PART
ftr-430	1029	9	provide	provide	VERB
ftr-430	1029	10	a	a	DET
ftr-430	1029	11	full	full	ADJ
ftr-430	1029	12	analysis	analysis	NOUN
ftr-430	1029	13	of	of	ADP
ftr-430	1029	14	tax	tax	NOUN
ftr-430	1029	15	sparing	sparing	NOUN
ftr-430	1029	16	in	in	ADP
ftr-430	1029	17	this	this	DET
ftr-430	1029	18	article	article	NOUN
ftr-430	1029	19	.	.	PUNCT
ftr-430	1030	1	instead	instead	ADV
ftr-430	1030	2	,	,	PUNCT
ftr-430	1030	3	the	the	DET
ftr-430	1030	4	larger	large	ADJ
ftr-430	1030	5	point	point	NOUN
ftr-430	1030	6	to	to	PART
ftr-430	1030	7	be	be	AUX
ftr-430	1030	8	drawn	draw	VERB
ftr-430	1030	9	from	from	ADP
ftr-430	1030	10	this	this	DET
ftr-430	1030	11	discussion	discussion	NOUN
ftr-430	1030	12	is	be	AUX
ftr-430	1030	13	that	that	SCONJ
ftr-430	1030	14	if	if	SCONJ
ftr-430	1030	15	a	a	DET
ftr-430	1030	16	2001	2001	NUM
ftr-430	1030	17	]	]	PUNCT
ftr-430	1030	18	fairness	fairness	NOUN
ftr-430	1030	19	in	in	ADP
ftr-430	1030	20	international	international	ADJ
ftr-430	1030	21	taxation	taxation	NOUN
ftr-430	1030	22	349	349	NUM
ftr-430	1030	23	143	143	NUM
ftr-430	1030	24	.	.	PUNCT
ftr-430	1031	1	see	see	VERB
ftr-430	1031	2	avi	avi	NOUN
ftr-430	1031	3	-	-	PUNCT
ftr-430	1031	4	yonah	yonah	ADJ
ftr-430	1031	5	,	,	PUNCT
ftr-430	1031	6	supra	supra	ADJ
ftr-430	1031	7	note	note	NOUN
ftr-430	1031	8	10	10	NUM
ftr-430	1031	9	,	,	PUNCT
ftr-430	1031	10	at	at	ADP
ftr-430	1031	11	1583	1583	NUM
ftr-430	1031	12	-	-	SYM
ftr-430	1031	13	86	86	NUM
ftr-430	1031	14	,	,	PUNCT
ftr-430	1031	15	1593	1593	NUM
ftr-430	1031	16	-	-	SYM
ftr-430	1031	17	98	98	NUM
ftr-430	1031	18	;	;	PUNCT
ftr-430	1031	19	roin	roin	NOUN
ftr-430	1031	20	,	,	PUNCT
ftr-430	1031	21	supra	supra	PROPN
ftr-430	1031	22	note	note	NOUN
ftr-430	1031	23	10	10	NUM
ftr-430	1031	24	,	,	PUNCT
ftr-430	1031	25	at	at	ADP
ftr-430	1031	26	594	594	NUM
ftr-430	1031	27	.	.	PUNCT
ftr-430	1032	1	144	144	NUM
ftr-430	1032	2	.	.	PUNCT
ftr-430	1033	1	see	see	VERB
ftr-430	1033	2	avi	avi	NOUN
ftr-430	1033	3	-	-	PUNCT
ftr-430	1033	4	yonah	yonah	ADJ
ftr-430	1033	5	,	,	PUNCT
ftr-430	1033	6	supra	supra	ADJ
ftr-430	1033	7	note	note	NOUN
ftr-430	1033	8	10	10	NUM
ftr-430	1033	9	,	,	PUNCT
ftr-430	1033	10	at	at	ADP
ftr-430	1033	11	1583	1583	NUM
ftr-430	1033	12	-	-	SYM
ftr-430	1033	13	86	86	NUM
ftr-430	1033	14	,	,	PUNCT
ftr-430	1033	15	1593	1593	NUM
ftr-430	1033	16	-	-	SYM
ftr-430	1033	17	98	98	NUM
ftr-430	1033	18	;	;	PUNCT
ftr-430	1033	19	graetz	graetz	NOUN
ftr-430	1033	20	,	,	PUNCT
ftr-430	1033	21	supra	supra	PROPN
ftr-430	1033	22	note	note	NOUN
ftr-430	1033	23	4	4	NUM
ftr-430	1033	24	,	,	PUNCT
ftr-430	1033	25	at	at	ADP
ftr-430	1033	26	313	313	NUM
ftr-430	1033	27	.	.	PUNCT
ftr-430	1034	1	this	this	DET
ftr-430	1034	2	problem	problem	NOUN
ftr-430	1034	3	is	be	AUX
ftr-430	1034	4	likel	likel	ADJ
ftr-430	1034	5	y	y	PROPN
ftr-430	1034	6	confined	confine	VERB
ftr-430	1034	7	to	to	ADP
ftr-430	1034	8	individuals	individual	NOUN
ftr-430	1034	9	and	and	CCONJ
ftr-430	1034	10	closely	closely	ADV
ftr-430	1034	11	held	hold	VERB
ftr-430	1034	12	businesses	business	NOUN
ftr-430	1034	13	.	.	PUNCT
ftr-430	1035	1	the	the	DET
ftr-430	1035	2	pressure	pressure	NOUN
ftr-430	1035	3	on	on	ADP
ftr-430	1035	4	publicly	publicly	ADV
ftr-430	1035	5	traded	trade	VERB
ftr-430	1035	6	corporations	corporation	NOUN
ftr-430	1035	7	to	to	PART
ftr-430	1035	8	support	support	VERB
ftr-430	1035	9	their	their	PRON
ftr-430	1035	10	stock	stock	NOUN
ftr-430	1035	11	prices	price	NOUN
ftr-430	1035	12	by	by	ADP
ftr-430	1035	13	showing	show	VERB
ftr-430	1035	14	as	as	ADV
ftr-430	1035	15	much	much	ADJ
ftr-430	1035	16	income	income	NOUN
ftr-430	1035	17	as	as	ADP
ftr-430	1035	18	possible	possible	ADJ
ftr-430	1035	19	on	on	ADP
ftr-430	1035	20	their	their	PRON
ftr-430	1035	21	financial	financial	ADJ
ftr-430	1035	22	s	s	PART
ftr-430	1035	23	tatements	tatement	NOUN
ftr-430	1035	24	probably	probably	ADV
ftr-430	1035	25	prevents	prevent	VERB
ftr-430	1035	26	these	these	DET
ftr-430	1035	27	corporations	corporation	NOUN
ftr-430	1035	28	from	from	ADP
ftr-430	1035	29	hiding	hide	VERB
ftr-430	1035	30	foreign	foreign	ADJ
ftr-430	1035	31	-	-	PUNCT
ftr-430	1035	32	source	source	NOUN
ftr-430	1035	33	income	income	NOUN
ftr-430	1035	34	from	from	ADP
ftr-430	1035	35	the	the	DET
ftr-430	1035	36	internal	internal	ADJ
ftr-430	1035	37	revenue	revenue	NOUN
ftr-430	1035	38	service	service	NOUN
ftr-430	1035	39	.	.	PUNCT
ftr-430	1036	1	see	see	VERB
ftr-430	1036	2	roin	roin	PROPN
ftr-430	1036	3	,	,	PUNCT
ftr-430	1036	4	supra	supra	PROPN
ftr-430	1036	5	note	note	NOUN
ftr-430	1036	6	10	10	NUM
ftr-430	1036	7	,	,	PUNCT
ftr-430	1036	8	at	at	ADP
ftr-430	1036	9	602	602	NUM
ftr-430	1036	10	n.194	n.194	NOUN
ftr-430	1036	11	.	.	PUNCT
ftr-430	1036	12	145	145	NUM
ftr-430	1036	13	.	.	PUNCT
ftr-430	1037	1	see	see	VERB
ftr-430	1037	2	supra	supra	PROPN
ftr-430	1037	3	par	par	PROPN
ftr-430	1037	4	ts	ts	ADP
ftr-430	1037	5	i	i	PROPN
ftr-430	1037	6	,	,	PUNCT
ftr-430	1037	7	ii	ii	PROPN
ftr-430	1037	8	and	and	CCONJ
ftr-430	1037	9	iv	iv	NUM
ftr-430	1037	10	.	.	PROPN
ftr-430	1037	11	146	146	NUM
ftr-430	1037	12	.	.	PUNCT
ftr-430	1038	1	see	see	VERB
ftr-430	1038	2	graetz	graetz	PROPN
ftr-430	1038	3	,	,	PUNCT
ftr-430	1038	4	supra	supra	PROPN
ftr-430	1038	5	note	note	PROPN
ftr-430	1038	6	4	4	NUM
ftr-430	1038	7	,	,	PUNCT
ftr-430	1038	8	at	at	ADP
ftr-430	1038	9	314	314	NUM
ftr-430	1038	10	.	.	PUNCT
ftr-430	1039	1	there	there	PRON
ftr-430	1039	2	have	have	AUX
ftr-430	1039	3	been	be	AUX
ftr-430	1039	4	assert	assert	VERB
ftr-430	1039	5	ions	ion	NOUN
ftr-430	1039	6	that	that	SCONJ
ftr-430	1039	7	exchange	exchange	NOUN
ftr-430	1039	8	of	of	ADP
ftr-430	1039	9	information	information	NOUN
ftr-430	1039	10	between	between	ADP
ftr-430	1039	11	countries	country	NOUN
ftr-430	1039	12	is	be	AUX
ftr-430	1039	13	unacceptable	unacceptable	ADJ
ftr-430	1039	14	where	where	SCONJ
ftr-430	1039	15	the	the	DET
ftr-430	1039	16	purpose	purpose	NOUN
ftr-430	1039	17	is	be	AUX
ftr-430	1039	18	to	to	PART
ftr-430	1039	19	enforce	enforce	VERB
ftr-430	1039	20	residence	residence	NOUN
ftr-430	1039	21	country	country	NOUN
ftr-430	1039	22	taxation	taxation	NOUN
ftr-430	1039	23	of	of	ADP
ftr-430	1039	24	foreign	foreign	ADJ
ftr-430	1039	25	-	-	PUNCT
ftr-430	1039	26	source	source	NOUN
ftr-430	1039	27	income	income	NOUN
ftr-430	1039	28	.	.	PUNCT
ftr-430	1040	1	see	see	VERB
ftr-430	1040	2	letter	letter	NOUN
ftr-430	1040	3	from	from	ADP
ftr-430	1040	4	congressman	congressman	PROPN
ftr-430	1040	5	dick	dick	PROPN
ftr-430	1040	6	armey	armey	PROPN
ftr-430	1040	7	to	to	ADP
ftr-430	1040	8	treasury	treasury	PROPN
ftr-430	1040	9	secretary	secretary	PROPN
ftr-430	1040	10	paul	paul	PROPN
ftr-430	1040	11	o’nei	o’nei	PROPN
ftr-430	1040	12	ll	ll	PROPN
ftr-430	1040	13	(	(	PUNCT
ftr-430	1040	14	mar	mar	PROPN
ftr-430	1040	15	.	.	PROPN
ftr-430	1040	16	16	16	NUM
ftr-430	1040	17	,	,	PUNCT
ftr-430	1040	18	2001	2001	NUM
ftr-430	1040	19	)	)	PUNCT
ftr-430	1040	20	;	;	PUNCT
ftr-430	1040	21	dan	dan	PROPN
ftr-430	1040	22	mitchell	mitchell	PROPN
ftr-430	1040	23	,	,	PUNCT
ftr-430	1040	24	cent	cent	NOUN
ftr-430	1040	25	er	er	INTJ
ftr-430	1040	26	for	for	ADP
ftr-430	1040	27	freedom	freedom	NOUN
ftr-430	1040	28	and	and	CCONJ
ftr-430	1040	29	prosperity	prosperity	NOUN
ftr-430	1040	30	strategic	strategic	ADJ
ftr-430	1040	31	memorandum	memorandum	NOUN
ftr-430	1040	32	(	(	PUNCT
ftr-430	1040	33	june	june	PROPN
ftr-430	1040	34	11	11	NUM
ftr-430	1040	35	,	,	PUNCT
ftr-430	1040	36	2001	2001	NUM
ftr-430	1040	37	)	)	PUNCT
ftr-430	1040	38	;	;	PUNCT
ftr-430	1040	39	mastromarco	mastromarco	PROPN
ftr-430	1040	40	,	,	PUNCT
ftr-430	1040	41	supra	supra	PROPN
ftr-430	1040	42	note	note	PROPN
ftr-430	1040	43	29	29	NUM
ftr-430	1040	44	,	,	PUNCT
ftr-430	1040	45	at	at	ADP
ftr-430	1040	46	1625	1625	NUM
ftr-430	1040	47	.	.	PUNCT
ftr-430	1041	1	this	this	DET
ftr-430	1041	2	view	view	NOUN
ftr-430	1041	3	full	full	ADJ
ftr-430	1041	4	consideration	consideration	NOUN
ftr-430	1041	5	of	of	ADP
ftr-430	1041	6	costs	cost	NOUN
ftr-430	1041	7	and	and	CCONJ
ftr-430	1041	8	benefits	benefit	NOUN
ftr-430	1041	9	establishes	establish	VERB
ftr-430	1041	10	that	that	SCONJ
ftr-430	1041	11	the	the	DET
ftr-430	1041	12	united	united	PROPN
ftr-430	1041	13	states	states	PROPN
ftr-430	1041	14	should	should	AUX
ftr-430	1041	15	assist	assist	VERB
ftr-430	1041	16	poor	poor	ADJ
ftr-430	1041	17	countries	country	NOUN
ftr-430	1041	18	by	by	ADP
ftr-430	1041	19	accommodating	accommodate	VERB
ftr-430	1041	20	tax	tax	NOUN
ftr-430	1041	21	competition	competition	NOUN
ftr-430	1041	22	,	,	PUNCT
ftr-430	1041	23	bilateral	bilateral	ADJ
ftr-430	1041	24	tax	tax	NOUN
ftr-430	1041	25	sparing	sparing	NOUN
ftr-430	1041	26	agreements	agreement	NOUN
ftr-430	1041	27	are	be	AUX
ftr-430	1041	28	a	a	DET
ftr-430	1041	29	better	well	ADJ
ftr-430	1041	30	approach	approach	NOUN
ftr-430	1041	31	for	for	ADP
ftr-430	1041	32	doing	do	VERB
ftr-430	1041	33	so	so	ADV
ftr-430	1041	34	than	than	ADP
ftr-430	1041	35	deferra	deferra	ADJ
ftr-430	1041	36	l	l	NOUN
ftr-430	1041	37	or	or	CCONJ
ftr-430	1041	38	exemption	exemption	NOUN
ftr-430	1041	39	.	.	PUNCT
ftr-430	1042	1	stated	state	VERB
ftr-430	1042	2	differently	differently	ADV
ftr-430	1042	3	,	,	PUNCT
ftr-430	1042	4	the	the	DET
ftr-430	1042	5	tax	tax	NOUN
ftr-430	1042	6	competit	competit	NOUN
ftr-430	1042	7	ion	ion	NOUN
ftr-430	1042	8	strategies	strategy	NOUN
ftr-430	1042	9	of	of	ADP
ftr-430	1042	10	impoverished	impoverished	ADJ
ftr-430	1042	11	countries	country	NOUN
ftr-430	1042	12	do	do	AUX
ftr-430	1042	13	not	not	PART
ftr-430	1042	14	establish	establish	VERB
ftr-430	1042	15	a	a	DET
ftr-430	1042	16	case	case	NOUN
ftr-430	1042	17	for	for	ADP
ftr-430	1042	18	compromising	compromise	VERB
ftr-430	1042	19	the	the	DET
ftr-430	1042	20	ability	ability	NOUN
ftr-430	1042	21	-	-	PUNCT
ftr-430	1042	22	to	to	ADP
ftr-430	1042	23	-	-	PUNCT
ftr-430	1042	24	pay	pay	VERB
ftr-430	1042	25	principle	principle	NOUN
ftr-430	1042	26	by	by	ADP
ftr-430	1042	27	maintaining	maintain	VERB
ftr-430	1042	28	the	the	DET
ftr-430	1042	29	current	current	ADJ
ftr-430	1042	30	deferral	deferral	ADJ
ftr-430	1042	31	system	system	NOUN
ftr-430	1042	32	or	or	CCONJ
ftr-430	1042	33	by	by	ADP
ftr-430	1042	34	adopting	adopt	VERB
ftr-430	1042	35	a	a	DET
ftr-430	1042	36	generally	generally	ADV
ftr-430	1042	37	applicable	applicable	ADJ
ftr-430	1042	38	exemption	exemption	NOUN
ftr-430	1042	39	system	system	NOUN
ftr-430	1042	40	for	for	ADP
ftr-430	1042	41	foreign	foreign	ADJ
ftr-430	1042	42	-	-	PUNCT
ftr-430	1042	43	source	source	NOUN
ftr-430	1042	44	income	income	NOUN
ftr-430	1042	45	of	of	ADP
ftr-430	1042	46	u.s	u.s	PROPN
ftr-430	1042	47	.	.	PROPN
ftr-430	1042	48	residents	resident	NOUN
ftr-430	1042	49	.	.	PUNCT
ftr-430	1043	1	ix	ix	INTJ
ftr-430	1043	2	.	.	PUNCT
ftr-430	1044	1	enforcement	enforcement	NOUN
ftr-430	1044	2	of	of	ADP
ftr-430	1044	3	worldwide	worldwide	ADJ
ftr-430	1044	4	taxation	taxation	NOUN
ftr-430	1044	5	it	it	PRON
ftr-430	1044	6	has	have	AUX
ftr-430	1044	7	been	be	AUX
ftr-430	1044	8	suggested	suggest	VERB
ftr-430	1044	9	that	that	SCONJ
ftr-430	1044	10	u.s	u.s	PROPN
ftr-430	1044	11	.	.	PROPN
ftr-430	1044	12	residence	residence	NOUN
ftr-430	1044	13	taxation	taxation	NOUN
ftr-430	1044	14	,	,	PUNCT
ftr-430	1044	15	i.e.	i.e.	X
ftr-430	1044	16	,	,	PUNCT
ftr-430	1044	17	taxation	taxation	NOUN
ftr-430	1044	18	of	of	ADP
ftr-430	1044	19	u.s	u.s	PROPN
ftr-430	1044	20	.	.	PROPN
ftr-430	1044	21	residents	resident	NOUN
ftr-430	1044	22	on	on	ADP
ftr-430	1044	23	their	their	PRON
ftr-430	1044	24	worldwide	worldwide	ADJ
ftr-430	1044	25	incomes	income	NOUN
ftr-430	1044	26	,	,	PUNCT
ftr-430	1044	27	has	have	AUX
ftr-430	1044	28	become	become	VERB
ftr-430	1044	29	significantly	significantly	ADV
ftr-430	1044	30	unenforceable	unenforceable	ADJ
ftr-430	1044	31	with	with	ADP
ftr-430	1044	32	respect	respect	NOUN
ftr-430	1044	33	to	to	ADP
ftr-430	1044	34	foreign	foreign	ADJ
ftr-430	1044	35	-	-	PUNCT
ftr-430	1044	36	source	source	NOUN
ftr-430	1044	37	income.143	income.143	NOUN
ftr-430	1044	38	this	this	DET
ftr-430	1044	39	suggestion	suggestion	NOUN
ftr-430	1044	40	is	be	AUX
ftr-430	1044	41	based	base	VERB
ftr-430	1044	42	on	on	ADP
ftr-430	1044	43	the	the	DET
ftr-430	1044	44	realities	reality	NOUN
ftr-430	1044	45	that	that	PRON
ftr-430	1044	46	the	the	DET
ftr-430	1044	47	united	united	PROPN
ftr-430	1044	48	states	states	PROPN
ftr-430	1044	49	can	can	AUX
ftr-430	1044	50	not	not	PART
ftr-430	1044	51	practically	practically	ADV
ftr-430	1044	52	withhold	withhold	VERB
ftr-430	1044	53	tax	tax	NOUN
ftr-430	1044	54	on	on	ADP
ftr-430	1044	55	foreign	foreign	ADJ
ftr-430	1044	56	-	-	PUNCT
ftr-430	1044	57	source	source	NOUN
ftr-430	1044	58	income	income	NOUN
ftr-430	1044	59	,	,	PUNCT
ftr-430	1044	60	that	that	SCONJ
ftr-430	1044	61	u.s	u.s	PROPN
ftr-430	1044	62	.	.	PROPN
ftr-430	1044	63	residents	resident	NOUN
ftr-430	1044	64	have	have	VERB
ftr-430	1044	65	abundant	abundant	ADJ
ftr-430	1044	66	opportunities	opportunity	NOUN
ftr-430	1044	67	to	to	PART
ftr-430	1044	68	invest	invest	VERB
ftr-430	1044	69	in	in	ADP
ftr-430	1044	70	low	low	ADJ
ftr-430	1044	71	-	-	PUNCT
ftr-430	1044	72	tax	tax	NOUN
ftr-430	1044	73	countries	country	NOUN
ftr-430	1044	74	with	with	ADP
ftr-430	1044	75	which	which	PRON
ftr-430	1044	76	the	the	DET
ftr-430	1044	77	united	united	PROPN
ftr-430	1044	78	states	states	PROPN
ftr-430	1044	79	has	have	VERB
ftr-430	1044	80	no	no	DET
ftr-430	1044	81	effective	effective	ADJ
ftr-430	1044	82	information	information	NOUN
ftr-430	1044	83	exchange	exchange	NOUN
ftr-430	1044	84	arrangements	arrangement	NOUN
ftr-430	1044	85	and	and	CCONJ
ftr-430	1044	86	that	that	SCONJ
ftr-430	1044	87	in	in	ADP
ftr-430	1044	88	this	this	DET
ftr-430	1044	89	environment	environment	NOUN
ftr-430	1044	90	,	,	PUNCT
ftr-430	1044	91	many	many	ADJ
ftr-430	1044	92	u.s	u.s	PROPN
ftr-430	1044	93	.	.	PROPN
ftr-430	1044	94	residents	resident	NOUN
ftr-430	1044	95	do	do	VERB
ftr-430	1044	96	,	,	PUNCT
ftr-430	1044	97	and	and	CCONJ
ftr-430	1044	98	will	will	AUX
ftr-430	1044	99	continue	continue	VERB
ftr-430	1044	100	to	to	PART
ftr-430	1044	101	,	,	PUNCT
ftr-430	1044	102	underreport	underreport	VERB
ftr-430	1044	103	their	their	PRON
ftr-430	1044	104	foreign	foreign	ADJ
ftr-430	1044	105	-	-	PUNCT
ftr-430	1044	106	source	source	NOUN
ftr-430	1044	107	income.144	income.144	NOUN
ftr-430	1044	108	from	from	ADP
ftr-430	1044	109	these	these	DET
ftr-430	1044	110	premises	premise	NOUN
ftr-430	1044	111	,	,	PUNCT
ftr-430	1044	112	one	one	PRON
ftr-430	1044	113	might	might	AUX
ftr-430	1044	114	argue	argue	VERB
ftr-430	1044	115	that	that	SCONJ
ftr-430	1044	116	the	the	DET
ftr-430	1044	117	united	united	PROPN
ftr-430	1044	118	states	states	PROPN
ftr-430	1044	119	should	should	AUX
ftr-430	1044	120	explicitly	explicitly	ADV
ftr-430	1044	121	exempt	exempt	VERB
ftr-430	1044	122	foreign	foreign	ADJ
ftr-430	1044	123	-	-	PUNCT
ftr-430	1044	124	source	source	NOUN
ftr-430	1044	125	income	income	NOUN
ftr-430	1044	126	instead	instead	ADV
ftr-430	1044	127	of	of	ADP
ftr-430	1044	128	turning	turn	VERB
ftr-430	1044	129	u.s	u.s	PROPN
ftr-430	1044	130	.	.	PROPN
ftr-430	1044	131	residents	resident	NOUN
ftr-430	1044	132	into	into	ADP
ftr-430	1044	133	tax	tax	NOUN
ftr-430	1044	134	felons	felon	NOUN
ftr-430	1044	135	by	by	ADP
ftr-430	1044	136	clinging	cling	VERB
ftr-430	1044	137	to	to	ADP
ftr-430	1044	138	a	a	DET
ftr-430	1044	139	worldwide	worldwide	ADJ
ftr-430	1044	140	system	system	NOUN
ftr-430	1044	141	that	that	PRON
ftr-430	1044	142	is	be	AUX
ftr-430	1044	143	unenforceable	unenforceable	ADJ
ftr-430	1044	144	with	with	ADP
ftr-430	1044	145	respect	respect	NOUN
ftr-430	1044	146	to	to	ADP
ftr-430	1044	147	numerous	numerous	ADJ
ftr-430	1044	148	taxpayers	taxpayer	NOUN
ftr-430	1044	149	.	.	PUNCT
ftr-430	1045	1	we	we	PRON
ftr-430	1045	2	disagree	disagree	VERB
ftr-430	1045	3	with	with	ADP
ftr-430	1045	4	this	this	DET
ftr-430	1045	5	argument	argument	NOUN
ftr-430	1045	6	.	.	PUNCT
ftr-430	1046	1	the	the	DET
ftr-430	1046	2	data	datum	NOUN
ftr-430	1046	3	with	with	ADP
ftr-430	1046	4	respect	respect	NOUN
ftr-430	1046	5	to	to	ADP
ftr-430	1046	6	noncompliance	noncompliance	NOUN
ftr-430	1046	7	by	by	ADP
ftr-430	1046	8	u.s	u.s	PROPN
ftr-430	1046	9	.	.	PROPN
ftr-430	1046	10	residents	resident	NOUN
ftr-430	1046	11	with	with	ADP
ftr-430	1046	12	respect	respect	NOUN
ftr-430	1046	13	to	to	ADP
ftr-430	1046	14	u.s	u.s	PROPN
ftr-430	1046	15	.	.	PROPN
ftr-430	1046	16	tax	tax	NOUN
ftr-430	1046	17	on	on	ADP
ftr-430	1046	18	foreign	foreign	ADJ
ftr-430	1046	19	-	-	PUNCT
ftr-430	1046	20	source	source	NOUN
ftr-430	1046	21	income	income	NOUN
ftr-430	1046	22	under	under	ADP
ftr-430	1046	23	current	current	ADJ
ftr-430	1046	24	law	law	NOUN
ftr-430	1046	25	is	be	AUX
ftr-430	1046	26	limited	limited	ADJ
ftr-430	1046	27	and	and	CCONJ
ftr-430	1046	28	highly	highly	ADV
ftr-430	1046	29	speculative	speculative	ADJ
ftr-430	1046	30	.	.	PUNCT
ftr-430	1047	1	moreover	moreover	ADV
ftr-430	1047	2	,	,	PUNCT
ftr-430	1047	3	for	for	ADP
ftr-430	1047	4	the	the	DET
ftr-430	1047	5	reasons	reason	NOUN
ftr-430	1047	6	given	give	VERB
ftr-430	1047	7	above,145	above,145	ADV
ftr-430	1047	8	the	the	DET
ftr-430	1047	9	importance	importance	NOUN
ftr-430	1047	10	of	of	ADP
ftr-430	1047	11	maintaining	maintain	VERB
ftr-430	1047	12	fidelity	fidelity	NOUN
ftr-430	1047	13	to	to	ADP
ftr-430	1047	14	the	the	DET
ftr-430	1047	15	ability	ability	NOUN
ftr-430	1047	16	-	-	PUNCT
ftr-430	1047	17	to	to	ADP
ftr-430	1047	18	-	-	PUNCT
ftr-430	1047	19	pay	pay	VERB
ftr-430	1047	20	principle	principle	NOUN
ftr-430	1047	21	and	and	CCONJ
ftr-430	1047	22	avoiding	avoid	VERB
ftr-430	1047	23	an	an	DET
ftr-430	1047	24	exemption	exemption	NOUN
ftr-430	1047	25	system	system	NOUN
ftr-430	1047	26	’s	’s	PART
ftr-430	1047	27	perverse	perverse	ADJ
ftr-430	1047	28	incentives	incentive	NOUN
ftr-430	1047	29	strongly	strongly	ADV
ftr-430	1047	30	suggests	suggest	VERB
ftr-430	1047	31	that	that	SCONJ
ftr-430	1047	32	before	before	ADP
ftr-430	1047	33	surrendering	surrender	VERB
ftr-430	1047	34	to	to	ADP
ftr-430	1047	35	an	an	DET
ftr-430	1047	36	exemption	exemption	NOUN
ftr-430	1047	37	approach	approach	NOUN
ftr-430	1047	38	out	out	ADP
ftr-430	1047	39	of	of	ADP
ftr-430	1047	40	concerns	concern	NOUN
ftr-430	1047	41	regarding	regard	VERB
ftr-430	1047	42	taxpayer	taxpayer	NOUN
ftr-430	1047	43	noncompliance	noncompliance	NOUN
ftr-430	1047	44	,	,	PUNCT
ftr-430	1047	45	the	the	DET
ftr-430	1047	46	united	united	PROPN
ftr-430	1047	47	states	states	PROPN
ftr-430	1047	48	should	should	AUX
ftr-430	1047	49	continue	continue	VERB
ftr-430	1047	50	initiatives	initiative	NOUN
ftr-430	1047	51	to	to	PART
ftr-430	1047	52	enforce	enforce	VERB
ftr-430	1047	53	taxation	taxation	NOUN
ftr-430	1047	54	of	of	ADP
ftr-430	1047	55	the	the	DET
ftr-430	1047	56	foreign	foreign	ADJ
ftr-430	1047	57	-	-	PUNCT
ftr-430	1047	58	source	source	NOUN
ftr-430	1047	59	income	income	NOUN
ftr-430	1047	60	of	of	ADP
ftr-430	1047	61	u.s	u.s	PROPN
ftr-430	1047	62	.	.	PROPN
ftr-430	1047	63	residents	resident	NOUN
ftr-430	1047	64	.	.	PUNCT
ftr-430	1048	1	the	the	DET
ftr-430	1048	2	united	united	PROPN
ftr-430	1048	3	states	states	PROPN
ftr-430	1048	4	should	should	AUX
ftr-430	1048	5	also	also	ADV
ftr-430	1048	6	continue	continue	VERB
ftr-430	1048	7	to	to	PART
ftr-430	1048	8	widen	widen	VERB
ftr-430	1048	9	its	its	PRON
ftr-430	1048	10	network	network	NOUN
ftr-430	1048	11	of	of	ADP
ftr-430	1048	12	information	information	NOUN
ftr-430	1048	13	exchange	exchange	NOUN
ftr-430	1048	14	agreements	agreement	NOUN
ftr-430	1048	15	with	with	ADP
ftr-430	1048	16	source	source	NOUN
ftr-430	1048	17	countries.146	countries.146	PROPN
ftr-430	1048	18	350	350	NUM
ftr-430	1048	19	florida	florida	PROPN
ftr-430	1048	20	tax	tax	NOUN
ftr-430	1048	21	review	review	NOUN
ftr-430	1048	22	[	[	X
ftr-430	1048	23	vol	vol	NOUN
ftr-430	1048	24	.	.	PUNCT
ftr-430	1048	25	5:4	5:4	NUM
ftr-430	1048	26	assumes	assume	VERB
ftr-430	1048	27	that	that	SCONJ
ftr-430	1048	28	worldwide	worldwide	ADJ
ftr-430	1048	29	income	income	NOUN
ftr-430	1048	30	taxation	taxation	NOUN
ftr-430	1048	31	is	be	AUX
ftr-430	1048	32	improper	improper	ADJ
ftr-430	1048	33	.	.	PUNCT
ftr-430	1049	1	by	by	ADP
ftr-430	1049	2	now	now	ADV
ftr-430	1049	3	,	,	PUNCT
ftr-430	1049	4	it	it	PRON
ftr-430	1049	5	is	be	AUX
ftr-430	1049	6	abundantly	abundantly	ADV
ftr-430	1049	7	clear	clear	ADJ
ftr-430	1049	8	that	that	SCONJ
ftr-430	1049	9	we	we	PRON
ftr-430	1049	10	respectfully	respectfully	ADV
ftr-430	1049	11	and	and	CCONJ
ftr-430	1049	12	strongly	strongly	ADV
ftr-430	1049	13	disagree	disagree	VERB
ftr-430	1049	14	.	.	PUNCT
ftr-430	1050	1	147	147	NUM
ftr-430	1050	2	.	.	PUNCT
ftr-430	1051	1	an	an	DET
ftr-430	1051	2	interview	interview	NOUN
ftr-430	1051	3	with	with	ADP
ftr-430	1051	4	peter	peter	PROPN
ftr-430	1051	5	l.	l.	PROPN
ftr-430	1051	6	faber	faber	PROPN
ftr-430	1051	7	,	,	PUNCT
ftr-430	1051	8	news	news	NOUN
ftr-430	1051	9	,	,	PUNCT
ftr-430	1051	10	commentary	commentary	NOUN
ftr-430	1051	11	and	and	CCONJ
ftr-430	1051	12	analysis	analysis	NOUN
ftr-430	1051	13	,	,	PUNCT
ftr-430	1051	14	87	87	NUM
ftr-430	1051	15	tax	tax	NOUN
ftr-430	1051	16	notes	note	NOUN
ftr-430	1051	17	349	349	NUM
ftr-430	1051	18	(	(	PUNCT
ftr-430	1051	19	2000	2000	NUM
ftr-430	1051	20	)	)	PUNCT
ftr-430	1051	21	.	.	PUNCT
ftr-430	1052	1	148	148	NUM
ftr-430	1052	2	.	.	PUNCT
ftr-430	1053	1	see	see	VERB
ftr-430	1053	2	supra	supra	ADJ
ftr-430	1053	3	text	text	NOUN
ftr-430	1053	4	accompanying	accompanying	ADJ
ftr-430	1053	5	notes	note	NOUN
ftr-430	1053	6	100	100	NUM
ftr-430	1053	7	-	-	SYM
ftr-430	1053	8	104	104	NUM
ftr-430	1053	9	.	.	NOUN
ftr-430	1053	10	149	149	NUM
ftr-430	1053	11	.	.	PUNCT
ftr-430	1054	1	see	see	VERB
ftr-430	1054	2	national	national	ADJ
ftr-430	1054	3	foreign	foreign	PROPN
ftr-430	1054	4	trade	trade	NOUN
ftr-430	1054	5	council	council	PROPN
ftr-430	1054	6	,	,	PUNCT
ftr-430	1054	7	supra	supra	PROPN
ftr-430	1054	8	note	note	PROPN
ftr-430	1054	9	6	6	NUM
ftr-430	1054	10	,	,	PUNCT
ftr-430	1054	11	at	at	ADP
ftr-430	1054	12	6	6	NUM
ftr-430	1054	13	-	-	SYM
ftr-430	1054	14	28	28	NUM
ftr-430	1054	15	to	to	PART
ftr-430	1054	16	6	6	NUM
ftr-430	1054	17	-	-	SYM
ftr-430	1054	18	29	29	NUM
ftr-430	1054	19	.	.	PUNCT
ftr-430	1055	1	150	150	NUM
ftr-430	1055	2	.	.	PUNCT
ftr-430	1056	1	see	see	VERB
ftr-430	1056	2	authorities	authority	NOUN
ftr-430	1056	3	cited	cite	VERB
ftr-430	1056	4	in	in	ADP
ftr-430	1056	5	supra	supra	PROPN
ftr-430	1056	6	note	note	PROPN
ftr-430	1056	7	3	3	NUM
ftr-430	1056	8	.	.	NOUN
ftr-430	1056	9	151	151	NUM
ftr-430	1056	10	.	.	PUNCT
ftr-430	1057	1	see	see	VERB
ftr-430	1057	2	chorvat	chorvat	NOUN
ftr-430	1057	3	,	,	PUNCT
ftr-430	1057	4	supra	supra	PROPN
ftr-430	1057	5	note	note	NOUN
ftr-430	1057	6	9	9	NUM
ftr-430	1057	7	,	,	PUNCT
ftr-430	1057	8	at	at	ADP
ftr-430	1057	9	850	850	NUM
ftr-430	1057	10	-	-	SYM
ftr-430	1057	11	53	53	NUM
ftr-430	1057	12	.	.	PUNCT
ftr-430	1058	1	x.	x.	NOUN
ftr-430	1058	2	concluding	conclude	VERB
ftr-430	1058	3	observations	observation	NOUN
ftr-430	1058	4	:	:	PUNCT
ftr-430	1058	5	weighing	weigh	VERB
ftr-430	1058	6	the	the	DET
ftr-430	1058	7	factors	factor	NOUN
ftr-430	1058	8	a.	a.	NOUN
ftr-430	1058	9	why	why	SCONJ
ftr-430	1058	10	not	not	PART
ftr-430	1058	11	do	do	VERB
ftr-430	1058	12	as	as	SCONJ
ftr-430	1058	13	others	other	NOUN
ftr-430	1058	14	do	do	VERB
ftr-430	1058	15	?	?	PUNCT
ftr-430	1059	1	with	with	ADP
ftr-430	1059	2	respect	respect	NOUN
ftr-430	1059	3	to	to	ADP
ftr-430	1059	4	deferral	deferral	ADJ
ftr-430	1059	5	,	,	PUNCT
ftr-430	1059	6	a	a	DET
ftr-430	1059	7	leading	lead	VERB
ftr-430	1059	8	tax	tax	NOUN
ftr-430	1059	9	lawyer	lawyer	NOUN
ftr-430	1059	10	has	have	AUX
ftr-430	1059	11	recently	recently	ADV
ftr-430	1059	12	stated	state	VERB
ftr-430	1059	13	that	that	SCONJ
ftr-430	1059	14	“	"	PUNCT
ftr-430	1059	15	[	[	X
ftr-430	1059	16	w]e	w]e	NOUN
ftr-430	1059	17	often	often	ADV
ftr-430	1059	18	hear	hear	VERB
ftr-430	1059	19	tax	tax	NOUN
ftr-430	1059	20	reformers	reformer	NOUN
ftr-430	1059	21	scream	scream	VERB
ftr-430	1059	22	about	about	ADP
ftr-430	1059	23	the	the	DET
ftr-430	1059	24	evils	evil	NOUN
ftr-430	1059	25	of	of	ADP
ftr-430	1059	26	deferring	defer	VERB
ftr-430	1059	27	taxes	taxis	NOUN
ftr-430	1059	28	on	on	ADP
ftr-430	1059	29	foreign	foreign	ADJ
ftr-430	1059	30	earnings	earning	NOUN
ftr-430	1059	31	,	,	PUNCT
ftr-430	1059	32	but	but	CCONJ
ftr-430	1059	33	if	if	SCONJ
ftr-430	1059	34	other	other	ADJ
ftr-430	1059	35	countries	country	NOUN
ftr-430	1059	36	do	do	VERB
ftr-430	1059	37	the	the	DET
ftr-430	1059	38	same	same	ADJ
ftr-430	1059	39	with	with	ADP
ftr-430	1059	40	their	their	PRON
ftr-430	1059	41	companies	company	NOUN
ftr-430	1059	42	it	it	PRON
ftr-430	1059	43	is	be	AUX
ftr-430	1059	44	hard	hard	ADJ
ftr-430	1059	45	to	to	PART
ftr-430	1059	46	see	see	VERB
ftr-430	1059	47	why	why	SCONJ
ftr-430	1059	48	we	we	PRON
ftr-430	1059	49	should	should	AUX
ftr-430	1059	50	treat	treat	VERB
ftr-430	1059	51	our	our	PRON
ftr-430	1059	52	companies	company	NOUN
ftr-430	1059	53	less	less	ADV
ftr-430	1059	54	favorably	favorably	ADV
ftr-430	1059	55	.	.	PUNCT
ftr-430	1060	1	”147	”147	PROPN
ftr-430	1061	1	as	as	ADP
ftr-430	1061	2	the	the	DET
ftr-430	1061	3	analysis	analysis	NOUN
ftr-430	1061	4	in	in	ADP
ftr-430	1061	5	part	part	NOUN
ftr-430	1061	6	vii	vii	PROPN
ftr-430	1061	7	has	have	AUX
ftr-430	1061	8	indicated	indicate	VERB
ftr-430	1061	9	,	,	PUNCT
ftr-430	1061	10	deferral	deferral	ADJ
ftr-430	1061	11	is	be	AUX
ftr-430	1061	12	a	a	DET
ftr-430	1061	13	device	device	NOUN
ftr-430	1061	14	that	that	PRON
ftr-430	1061	15	effectively	effectively	ADV
ftr-430	1061	16	allows	allow	VERB
ftr-430	1061	17	taxpayers	taxpayer	NOUN
ftr-430	1061	18	to	to	PART
ftr-430	1061	19	elect	elect	VERB
ftr-430	1061	20	out	out	ADP
ftr-430	1061	21	of	of	ADP
ftr-430	1061	22	the	the	DET
ftr-430	1061	23	u.s	u.s	PROPN
ftr-430	1061	24	.	.	PROPN
ftr-430	1061	25	worldwide	worldwide	PROPN
ftr-430	1061	26	taxation	taxation	NOUN
ftr-430	1061	27	system	system	NOUN
ftr-430	1061	28	and	and	CCONJ
ftr-430	1061	29	into	into	ADP
ftr-430	1061	30	the	the	DET
ftr-430	1061	31	close	close	ADJ
ftr-430	1061	32	economic	economic	ADJ
ftr-430	1061	33	equivalent	equivalent	NOUN
ftr-430	1061	34	of	of	ADP
ftr-430	1061	35	an	an	DET
ftr-430	1061	36	exemption	exemption	NOUN
ftr-430	1061	37	system	system	NOUN
ftr-430	1061	38	.	.	PUNCT
ftr-430	1062	1	148	148	NUM
ftr-430	1062	2	thus	thus	ADV
ftr-430	1062	3	,	,	PUNCT
ftr-430	1062	4	exemption	exemption	NOUN
ftr-430	1062	5	system	system	NOUN
ftr-430	1062	6	advocates	advocate	NOUN
ftr-430	1062	7	are	be	AUX
ftr-430	1062	8	inclined	incline	VERB
ftr-430	1062	9	to	to	PART
ftr-430	1062	10	broaden	broaden	VERB
ftr-430	1062	11	the	the	DET
ftr-430	1062	12	preceding	precede	VERB
ftr-430	1062	13	quotation	quotation	NOUN
ftr-430	1062	14	and	and	CCONJ
ftr-430	1062	15	ask	ask	VERB
ftr-430	1062	16	why	why	SCONJ
ftr-430	1062	17	,	,	PUNCT
ftr-430	1062	18	if	if	SCONJ
ftr-430	1062	19	some	some	DET
ftr-430	1062	20	other	other	ADJ
ftr-430	1062	21	countries	country	NOUN
ftr-430	1062	22	directly	directly	ADV
ftr-430	1062	23	confer	confer	VERB
ftr-430	1062	24	the	the	DET
ftr-430	1062	25	advantages	advantage	NOUN
ftr-430	1062	26	of	of	ADP
ftr-430	1062	27	an	an	DET
ftr-430	1062	28	exemption	exemption	NOUN
ftr-430	1062	29	system	system	NOUN
ftr-430	1062	30	on	on	ADP
ftr-430	1062	31	their	their	PRON
ftr-430	1062	32	residents	resident	NOUN
ftr-430	1062	33	,	,	PUNCT
ftr-430	1062	34	should	should	AUX
ftr-430	1062	35	the	the	DET
ftr-430	1062	36	united	united	PROPN
ftr-430	1062	37	states	states	PROPN
ftr-430	1062	38	treat	treat	VERB
ftr-430	1062	39	its	its	PRON
ftr-430	1062	40	residents	resident	NOUN
ftr-430	1062	41	less	less	ADV
ftr-430	1062	42	favorably	favorably	ADV
ftr-430	1062	43	by	by	ADP
ftr-430	1062	44	holding	hold	VERB
ftr-430	1062	45	to	to	ADP
ftr-430	1062	46	a	a	DET
ftr-430	1062	47	worldwide	worldwide	NOUN
ftr-430	1062	48	system?149	system?149	ADP
ftr-430	1062	49	the	the	DET
ftr-430	1062	50	answer	answer	NOUN
ftr-430	1062	51	is	be	AUX
ftr-430	1062	52	that	that	SCONJ
ftr-430	1062	53	we	we	PRON
ftr-430	1062	54	might	might	AUX
ftr-430	1062	55	choose	choose	VERB
ftr-430	1062	56	to	to	PART
ftr-430	1062	57	treat	treat	VERB
ftr-430	1062	58	our	our	PRON
ftr-430	1062	59	companies	company	NOUN
ftr-430	1062	60	less	less	ADV
ftr-430	1062	61	favorably	favorably	ADV
ftr-430	1062	62	than	than	ADP
ftr-430	1062	63	companies	company	NOUN
ftr-430	1062	64	resident	resident	ADJ
ftr-430	1062	65	in	in	ADP
ftr-430	1062	66	exemption	exemption	NOUN
ftr-430	1062	67	-	-	PUNCT
ftr-430	1062	68	system	system	NOUN
ftr-430	1062	69	countries	country	NOUN
ftr-430	1062	70	because	because	SCONJ
ftr-430	1062	71	we	we	PRON
ftr-430	1062	72	give	give	VERB
ftr-430	1062	73	a	a	DET
ftr-430	1062	74	higher	high	ADJ
ftr-430	1062	75	priority	priority	NOUN
ftr-430	1062	76	to	to	PART
ftr-430	1062	77	fairness	fairness	VERB
ftr-430	1062	78	in	in	ADP
ftr-430	1062	79	the	the	DET
ftr-430	1062	80	design	design	NOUN
ftr-430	1062	81	of	of	ADP
ftr-430	1062	82	our	our	PRON
ftr-430	1062	83	income	income	NOUN
ftr-430	1062	84	tax	tax	NOUN
ftr-430	1062	85	rules	rule	NOUN
ftr-430	1062	86	than	than	SCONJ
ftr-430	1062	87	is	be	AUX
ftr-430	1062	88	implied	imply	VERB
ftr-430	1062	89	by	by	ADP
ftr-430	1062	90	the	the	DET
ftr-430	1062	91	choice	choice	NOUN
ftr-430	1062	92	of	of	ADP
ftr-430	1062	93	an	an	DET
ftr-430	1062	94	exemption	exemption	NOUN
ftr-430	1062	95	system	system	NOUN
ftr-430	1062	96	.	.	PUNCT
ftr-430	1063	1	to	to	PART
ftr-430	1063	2	be	be	AUX
ftr-430	1063	3	specific	specific	ADJ
ftr-430	1063	4	,	,	PUNCT
ftr-430	1063	5	the	the	DET
ftr-430	1063	6	u.s	u.s	PROPN
ftr-430	1063	7	.	.	PROPN
ftr-430	1063	8	income	income	NOUN
ftr-430	1063	9	tax	tax	NOUN
ftr-430	1063	10	is	be	AUX
ftr-430	1063	11	heavily	heavily	ADV
ftr-430	1063	12	grounded	ground	VERB
ftr-430	1063	13	on	on	ADP
ftr-430	1063	14	a	a	DET
ftr-430	1063	15	fairness	fairness	NOUN
ftr-430	1063	16	notion	notion	NOUN
ftr-430	1063	17	–	–	PUNCT
ftr-430	1063	18	that	that	SCONJ
ftr-430	1063	19	taxpayers	taxpayer	NOUN
ftr-430	1063	20	should	should	AUX
ftr-430	1063	21	contribute	contribute	VERB
ftr-430	1063	22	to	to	ADP
ftr-430	1063	23	the	the	DET
ftr-430	1063	24	cost	cost	NOUN
ftr-430	1063	25	of	of	ADP
ftr-430	1063	26	government	government	NOUN
ftr-430	1063	27	in	in	ADP
ftr-430	1063	28	relationship	relationship	NOUN
ftr-430	1063	29	to	to	ADP
ftr-430	1063	30	their	their	PRON
ftr-430	1063	31	comparative	comparative	ADJ
ftr-430	1063	32	economic	economic	ADJ
ftr-430	1063	33	well	well	NOUN
ftr-430	1063	34	being	being	NOUN
ftr-430	1063	35	or	or	CCONJ
ftr-430	1063	36	ability	ability	NOUN
ftr-430	1063	37	-	-	PUNCT
ftr-430	1063	38	to	to	ADP
ftr-430	1063	39	-	-	PUNCT
ftr-430	1063	40	pay.150	pay.150	NOUN
ftr-430	1063	41	it	it	PRON
ftr-430	1063	42	is	be	AUX
ftr-430	1063	43	clear	clear	ADJ
ftr-430	1063	44	,	,	PUNCT
ftr-430	1063	45	however	however	ADV
ftr-430	1063	46	,	,	PUNCT
ftr-430	1063	47	that	that	SCONJ
ftr-430	1063	48	in	in	ADP
ftr-430	1063	49	constructing	construct	VERB
ftr-430	1063	50	or	or	CCONJ
ftr-430	1063	51	reforming	reform	VERB
ftr-430	1063	52	an	an	DET
ftr-430	1063	53	income	income	NOUN
ftr-430	1063	54	tax	tax	NOUN
ftr-430	1063	55	,	,	PUNCT
ftr-430	1063	56	the	the	DET
ftr-430	1063	57	goals	goal	NOUN
ftr-430	1063	58	of	of	ADP
ftr-430	1063	59	simplicity	simplicity	NOUN
ftr-430	1063	60	,	,	PUNCT
ftr-430	1063	61	economic	economic	ADJ
ftr-430	1063	62	neutrality	neutrality	NOUN
ftr-430	1063	63	/	/	SYM
ftr-430	1063	64	efficiency	efficiency	NOUN
ftr-430	1063	65	and	and	CCONJ
ftr-430	1063	66	economic	economic	ADJ
ftr-430	1063	67	growth	growth	NOUN
ftr-430	1063	68	must	must	AUX
ftr-430	1063	69	also	also	ADV
ftr-430	1063	70	be	be	AUX
ftr-430	1063	71	taken	take	VERB
ftr-430	1063	72	into	into	ADP
ftr-430	1063	73	account	account	NOUN
ftr-430	1063	74	and	and	CCONJ
ftr-430	1063	75	may	may	AUX
ftr-430	1063	76	require	require	VERB
ftr-430	1063	77	that	that	SCONJ
ftr-430	1063	78	fairness	fairness	NOUN
ftr-430	1063	79	concerns	concern	NOUN
ftr-430	1063	80	be	be	VERB
ftr-430	1063	81	somewhat	somewhat	ADV
ftr-430	1063	82	circumscribed	circumscribed	ADJ
ftr-430	1063	83	.	.	PUNCT
ftr-430	1064	1	with	with	ADP
ftr-430	1064	2	respect	respect	NOUN
ftr-430	1064	3	to	to	ADP
ftr-430	1064	4	simplification	simplification	NOUN
ftr-430	1064	5	,	,	PUNCT
ftr-430	1064	6	exemption	exemption	NOUN
ftr-430	1064	7	system	system	NOUN
ftr-430	1064	8	proponents	proponent	NOUN
ftr-430	1064	9	argue	argue	VERB
ftr-430	1064	10	that	that	SCONJ
ftr-430	1064	11	an	an	DET
ftr-430	1064	12	exemption	exemption	NOUN
ftr-430	1064	13	regime	regime	NOUN
ftr-430	1064	14	would	would	AUX
ftr-430	1064	15	advance	advance	VERB
ftr-430	1064	16	the	the	DET
ftr-430	1064	17	goal	goal	NOUN
ftr-430	1064	18	of	of	ADP
ftr-430	1064	19	reducing	reduce	VERB
ftr-430	1064	20	complexity	complexity	NOUN
ftr-430	1064	21	in	in	ADP
ftr-430	1064	22	the	the	DET
ftr-430	1064	23	tax	tax	NOUN
ftr-430	1064	24	system.151	system.151	NOUN
ftr-430	1064	25	after	after	ADV
ftr-430	1064	26	all	all	ADV
ftr-430	1064	27	,	,	PUNCT
ftr-430	1064	28	what	what	PRON
ftr-430	1064	29	could	could	AUX
ftr-430	1064	30	be	be	AUX
ftr-430	1064	31	simpler	simple	ADJ
ftr-430	1064	32	than	than	ADP
ftr-430	1064	33	not	not	PART
ftr-430	1064	34	taxing	tax	VERB
ftr-430	1064	35	foreign	foreign	ADJ
ftr-430	1064	36	-	-	PUNCT
ftr-430	1064	37	source	source	NOUN
ftr-430	1064	38	income	income	NOUN
ftr-430	1064	39	at	at	ADV
ftr-430	1064	40	all	all	ADV
ftr-430	1064	41	?	?	PUNCT
ftr-430	1065	1	adoption	adoption	NOUN
ftr-430	1065	2	of	of	ADP
ftr-430	1065	3	an	an	DET
ftr-430	1065	4	exemption	exemption	NOUN
ftr-430	1065	5	regime	regime	NOUN
ftr-430	1065	6	might	might	AUX
ftr-430	1065	7	,	,	PUNCT
ftr-430	1065	8	indeed	indeed	ADV
ftr-430	1065	9	,	,	PUNCT
ftr-430	1065	10	simplify	simplify	VERB
ftr-430	1065	11	the	the	DET
ftr-430	1065	12	u.s	u.s	PROPN
ftr-430	1065	13	.	.	PROPN
ftr-430	1065	14	system	system	NOUN
ftr-430	1065	15	for	for	ADP
ftr-430	1065	16	taxing	tax	VERB
ftr-430	1065	17	its	its	PRON
ftr-430	1065	18	residents	resident	NOUN
ftr-430	1065	19	’	'	PUNCT
ftr-430	1065	20	foreign	foreign	ADJ
ftr-430	1065	21	-	-	PUNCT
ftr-430	1065	22	source	source	NOUN
ftr-430	1065	23	income	income	NOUN
ftr-430	1065	24	,	,	PUNCT
ftr-430	1065	25	but	but	CCONJ
ftr-430	1065	26	the	the	DET
ftr-430	1065	27	amount	amount	NOUN
ftr-430	1065	28	of	of	ADP
ftr-430	1065	29	simplification	simplification	NOUN
ftr-430	1065	30	to	to	PART
ftr-430	1065	31	be	be	AUX
ftr-430	1065	32	gained	gain	VERB
ftr-430	1065	33	by	by	ADP
ftr-430	1065	34	the	the	DET
ftr-430	1065	35	switch	switch	NOUN
ftr-430	1065	36	from	from	ADP
ftr-430	1065	37	a	a	DET
ftr-430	1065	38	worldwide	worldwide	ADJ
ftr-430	1065	39	approach	approach	NOUN
ftr-430	1065	40	is	be	AUX
ftr-430	1065	41	uncertain	uncertain	ADJ
ftr-430	1065	42	and	and	CCONJ
ftr-430	1065	43	may	may	AUX
ftr-430	1065	44	not	not	PART
ftr-430	1065	45	be	be	AUX
ftr-430	1065	46	great	great	ADJ
ftr-430	1065	47	.	.	PUNCT
ftr-430	1066	1	this	this	PRON
ftr-430	1066	2	is	be	AUX
ftr-430	1066	3	largely	largely	ADV
ftr-430	1066	4	due	due	ADJ
ftr-430	1066	5	to	to	ADP
ftr-430	1066	6	the	the	DET
ftr-430	1066	7	fact	fact	NOUN
ftr-430	1066	8	that	that	SCONJ
ftr-430	1066	9	adoption	adoption	NOUN
ftr-430	1066	10	of	of	ADP
ftr-430	1066	11	a	a	DET
ftr-430	1066	12	regime	regime	NOUN
ftr-430	1066	13	that	that	PRON
ftr-430	1066	14	provides	provide	VERB
ftr-430	1066	15	an	an	DET
ftr-430	1066	16	explicit	explicit	ADJ
ftr-430	1066	17	zero	zero	NUM
ftr-430	1066	18	rate	rate	NOUN
ftr-430	1066	19	of	of	ADP
ftr-430	1066	20	tax	tax	NOUN
ftr-430	1066	21	for	for	ADP
ftr-430	1066	22	foreign	foreign	ADJ
ftr-430	1066	23	-	-	PUNCT
ftr-430	1066	24	source	source	NOUN
ftr-430	1066	25	income	income	NOUN
ftr-430	1066	26	will	will	AUX
ftr-430	1066	27	heighten	heighten	VERB
ftr-430	1066	28	the	the	DET
ftr-430	1066	29	importance	importance	NOUN
ftr-430	1066	30	of	of	ADP
ftr-430	1066	31	those	those	DET
ftr-430	1066	32	elements	element	NOUN
ftr-430	1066	33	of	of	ADP
ftr-430	1066	34	the	the	DET
ftr-430	1066	35	system	system	NOUN
ftr-430	1066	36	dealing	deal	VERB
ftr-430	1066	37	with	with	ADP
ftr-430	1066	38	the	the	DET
ftr-430	1066	39	distinction	distinction	NOUN
ftr-430	1066	40	2001	2001	NUM
ftr-430	1066	41	]	]	PUNCT
ftr-430	1066	42	fairness	fairness	NOUN
ftr-430	1066	43	in	in	ADP
ftr-430	1066	44	international	international	ADJ
ftr-430	1066	45	taxation	taxation	NOUN
ftr-430	1066	46	351	351	NUM
ftr-430	1066	47	152	152	NUM
ftr-430	1066	48	.	.	PUNCT
ftr-430	1067	1	see	see	VERB
ftr-430	1067	2	generally	generally	ADV
ftr-430	1067	3	michael	michael	PROPN
ftr-430	1067	4	j.	j.	PROPN
ftr-430	1067	5	mcintyre	mcintyre	PROPN
ftr-430	1067	6	,	,	PUNCT
ftr-430	1067	7	thoughts	thought	NOUN
ftr-430	1067	8	on	on	ADP
ftr-430	1067	9	the	the	DET
ftr-430	1067	10	irs	irs	PROPN
ftr-430	1067	11	’s	’s	PART
ftr-430	1067	12	apa	apa	PROPN
ftr-430	1067	13	report	report	PROPN
ftr-430	1067	14	and	and	CCONJ
ftr-430	1067	15	more	more	ADJ
ftr-430	1067	16	territorial	territorial	ADJ
ftr-430	1067	17	taxation	taxation	NOUN
ftr-430	1067	18	,	,	PUNCT
ftr-430	1067	19	87	87	NUM
ftr-430	1067	20	tax	tax	NOUN
ftr-430	1067	21	notes	note	NOUN
ftr-430	1067	22	445	445	NUM
ftr-430	1067	23	,	,	PUNCT
ftr-430	1067	24	446	446	NUM
ftr-430	1067	25	(	(	PUNCT
ftr-430	1067	26	2000	2000	NUM
ftr-430	1067	27	)	)	PUNCT
ftr-430	1067	28	;	;	PUNCT
ftr-430	1067	29	merrill	merrill	NOUN
ftr-430	1067	30	,	,	PUNCT
ftr-430	1067	31	supra	supra	PROPN
ftr-430	1067	32	note	note	PROPN
ftr-430	1067	33	14	14	NUM
ftr-430	1067	34	,	,	PUNCT
ftr-430	1067	35	at	at	ADP
ftr-430	1067	36	103	103	NUM
ftr-430	1067	37	;	;	PUNCT
ftr-430	1067	38	peroni	peroni	PROPN
ftr-430	1067	39	,	,	PUNCT
ftr-430	1067	40	supra	supra	PROPN
ftr-430	1067	41	note	note	NOUN
ftr-430	1067	42	20	20	NUM
ftr-430	1067	43	,	,	PUNCT
ftr-430	1067	44	at	at	ADP
ftr-430	1067	45	985	985	NUM
ftr-430	1067	46	;	;	PUNCT
ftr-430	1067	47	tillinghast	tillinghast	ADJ
ftr-430	1067	48	,	,	PUNCT
ftr-430	1067	49	supra	supra	PROPN
ftr-430	1067	50	note	note	PROPN
ftr-430	1067	51	14	14	NUM
ftr-430	1067	52	,	,	PUNCT
ftr-430	1067	53	at	at	ADP
ftr-430	1067	54	211	211	NUM
ftr-430	1067	55	-	-	SYM
ftr-430	1067	56	12	12	NUM
ftr-430	1067	57	;	;	PUNCT
ftr-430	1067	58	see	see	VERB
ftr-430	1067	59	also	also	ADV
ftr-430	1067	60	grubert	grubert	PROPN
ftr-430	1067	61	&	&	CCONJ
ftr-430	1067	62	mutti	mutti	PROPN
ftr-430	1067	63	,	,	PUNCT
ftr-430	1067	64	dividend	dividend	NOUN
ftr-430	1067	65	exemption	exemption	NOUN
ftr-430	1067	66	,	,	PUNCT
ftr-430	1067	67	supra	supra	PROPN
ftr-430	1067	68	note	note	NOUN
ftr-430	1067	69	10	10	NUM
ftr-430	1067	70	,	,	PUNCT
ftr-430	1067	71	at	at	ADP
ftr-430	1067	72	7	7	NUM
ftr-430	1067	73	.	.	SYM
ftr-430	1067	74	153	153	NUM
ftr-430	1067	75	.	.	PUNCT
ftr-430	1068	1	see	see	PROPN
ftr-430	1068	2	ault	ault	PROPN
ftr-430	1068	3	,	,	PUNCT
ftr-430	1068	4	supra	supra	PROPN
ftr-430	1068	5	note	note	PROPN
ftr-430	1068	6	16	16	NUM
ftr-430	1068	7	,	,	PUNCT
ftr-430	1068	8	at	at	ADP
ftr-430	1068	9	402	402	NUM
ftr-430	1068	10	-	-	SYM
ftr-430	1068	11	06	06	NUM
ftr-430	1068	12	,	,	PUNCT
ftr-430	1068	13	411	411	NUM
ftr-430	1068	14	-	-	SYM
ftr-430	1068	15	12	12	NUM
ftr-430	1068	16	;	;	PUNCT
ftr-430	1068	17	woellner	woellner	NOUN
ftr-430	1068	18	,	,	PUNCT
ftr-430	1068	19	barkoczy	barkoczy	PROPN
ftr-430	1068	20	&	&	CCONJ
ftr-430	1068	21	murphy	murphy	PROPN
ftr-430	1068	22	,	,	PUNCT
ftr-430	1068	23	supra	supra	PROPN
ftr-430	1068	24	note	note	PROPN
ftr-430	1068	25	7	7	NUM
ftr-430	1068	26	,	,	PUNCT
ftr-430	1068	27	at	at	ADP
ftr-430	1068	28	1336	1336	NUM
ftr-430	1068	29	-	-	SYM
ftr-430	1068	30	37	37	NUM
ftr-430	1068	31	,	,	PUNCT
ftr-430	1068	32	1340	1340	NUM
ftr-430	1068	33	-	-	SYM
ftr-430	1068	34	64	64	NUM
ftr-430	1068	35	;	;	PUNCT
ftr-430	1068	36	chorvat	chorvat	NOUN
ftr-430	1068	37	,	,	PUNCT
ftr-430	1068	38	supra	supra	PROPN
ftr-430	1068	39	note	note	NOUN
ftr-430	1068	40	9	9	NUM
ftr-430	1068	41	,	,	PUNCT
ftr-430	1068	42	at	at	ADP
ftr-430	1068	43	855	855	NUM
ftr-430	1068	44	-	-	SYM
ftr-430	1068	45	59	59	NUM
ftr-430	1068	46	;	;	PUNCT
ftr-430	1068	47	graetz	graetz	NOUN
ftr-430	1068	48	,	,	PUNCT
ftr-430	1068	49	supra	supra	PROPN
ftr-430	1068	50	note	note	NOUN
ftr-430	1068	51	4	4	NUM
ftr-430	1068	52	,	,	PUNCT
ftr-430	1068	53	at	at	ADP
ftr-430	1068	54	324	324	NUM
ftr-430	1068	55	,	,	PUNCT
ftr-430	1068	56	329	329	NUM
ftr-430	1068	57	;	;	PUNCT
ftr-430	1068	58	see	see	VERB
ftr-430	1068	59	also	also	ADV
ftr-430	1068	60	rosenbloom	rosenbloom	VERB
ftr-430	1068	61	,	,	PUNCT
ftr-430	1068	62	supra	supra	PROPN
ftr-430	1068	63	note	note	PROPN
ftr-430	1068	64	36	36	NUM
ftr-430	1068	65	,	,	PUNCT
ftr-430	1068	66	at	at	ADP
ftr-430	1068	67	1549	1549	NUM
ftr-430	1068	68	-	-	SYM
ftr-430	1068	69	50	50	NUM
ftr-430	1068	70	;	;	PUNCT
ftr-430	1068	71	tillinghast	tillinghast	ADJ
ftr-430	1068	72	,	,	PUNCT
ftr-430	1068	73	supra	supra	PROPN
ftr-430	1068	74	note	note	PROPN
ftr-430	1068	75	14	14	NUM
ftr-430	1068	76	,	,	PUNCT
ftr-430	1068	77	at	at	ADP
ftr-430	1068	78	209	209	NUM
ftr-430	1068	79	-	-	SYM
ftr-430	1068	80	10	10	NUM
ftr-430	1068	81	.	.	PUNCT
ftr-430	1068	82	154	154	NUM
ftr-430	1068	83	.	.	PUNCT
ftr-430	1069	1	see	see	VERB
ftr-430	1069	2	kingson	kingson	PROPN
ftr-430	1069	3	,	,	PUNCT
ftr-430	1069	4	supra	supra	PROPN
ftr-430	1069	5	note	note	PROPN
ftr-430	1069	6	14	14	NUM
ftr-430	1069	7	,	,	PUNCT
ftr-430	1069	8	at	at	ADP
ftr-430	1069	9	53	53	NUM
ftr-430	1069	10	-	-	SYM
ftr-430	1069	11	54	54	NUM
ftr-430	1069	12	;	;	PUNCT
ftr-430	1069	13	peroni	peroni	NOUN
ftr-430	1069	14	,	,	PUNCT
ftr-430	1069	15	supra	supra	PROPN
ftr-430	1069	16	note	note	NOUN
ftr-430	1069	17	20	20	NUM
ftr-430	1069	18	,	,	PUNCT
ftr-430	1069	19	at	at	ADP
ftr-430	1069	20	986	986	NUM
ftr-430	1069	21	.	.	PUNCT
ftr-430	1070	1	although	although	SCONJ
ftr-430	1070	2	australia	australia	PROPN
ftr-430	1070	3	generally	generally	ADV
ftr-430	1070	4	employs	employ	VERB
ftr-430	1070	5	an	an	DET
ftr-430	1070	6	exemption	exemption	NOUN
ftr-430	1070	7	regime	regime	NOUN
ftr-430	1070	8	for	for	ADP
ftr-430	1070	9	foreign	foreign	ADJ
ftr-430	1070	10	-	-	PUNCT
ftr-430	1070	11	source	source	NOUN
ftr-430	1070	12	income	income	NOUN
ftr-430	1070	13	,	,	PUNCT
ftr-430	1070	14	it	it	PRON
ftr-430	1070	15	taxes	tax	VERB
ftr-430	1070	16	certain	certain	ADJ
ftr-430	1070	17	foreign	foreign	ADJ
ftr-430	1070	18	-	-	PUNCT
ftr-430	1070	19	source	source	NOUN
ftr-430	1070	20	income	income	NOUN
ftr-430	1070	21	under	under	ADP
ftr-430	1070	22	a	a	DET
ftr-430	1070	23	worldwide	worldwide	ADJ
ftr-430	1070	24	system	system	NOUN
ftr-430	1070	25	that	that	PRON
ftr-430	1070	26	features	feature	VERB
ftr-430	1070	27	an	an	DET
ftr-430	1070	28	anti	anti	ADJ
ftr-430	1070	29	-	-	ADJ
ftr-430	1070	30	deferral	deferral	ADJ
ftr-430	1070	31	r	r	NOUN
ftr-430	1070	32	egime	egime	NOUN
ftr-430	1070	33	described	describe	VERB
ftr-430	1070	34	as	as	ADP
ftr-430	1070	35	“	"	PUNCT
ftr-430	1070	36	probably	probably	ADV
ftr-430	1070	37	the	the	DET
ftr-430	1070	38	most	most	ADV
ftr-430	1070	39	complex	complex	ADJ
ftr-430	1070	40	tax	tax	NOUN
ftr-430	1070	41	legislation	legislation	NOUN
ftr-430	1070	42	which	which	PRON
ftr-430	1070	43	this	this	DET
ftr-430	1070	44	country	country	NOUN
ftr-430	1070	45	has	have	AUX
ftr-430	1070	46	seen	see	VERB
ftr-430	1070	47	.	.	PUNCT
ftr-430	1070	48	”	"	PUNCT
ftr-430	1071	1	see	see	VERB
ftr-430	1071	2	woellner	woellner	NOUN
ftr-430	1071	3	,	,	PUNCT
ftr-430	1071	4	barkoczy	barkoczy	PROPN
ftr-430	1071	5	&	&	CCONJ
ftr-430	1071	6	murphy	murphy	PROPN
ftr-430	1071	7	,	,	PUNCT
ftr-430	1071	8	supra	supra	PROPN
ftr-430	1071	9	note	note	PROPN
ftr-430	1071	10	7	7	NUM
ftr-430	1071	11	,	,	PUNCT
ftr-430	1071	12	at	at	ADP
ftr-430	1071	13	1347	1347	NUM
ftr-430	1071	14	.	.	PUNCT
ftr-430	1072	1	155	155	NUM
ftr-430	1072	2	.	.	PUNCT
ftr-430	1073	1	see	see	PROPN
ftr-430	1073	2	ault	ault	PROPN
ftr-430	1073	3	,	,	PUNCT
ftr-430	1073	4	supra	supra	PROPN
ftr-430	1073	5	note	note	PROPN
ftr-430	1073	6	16	16	NUM
ftr-430	1073	7	,	,	PUNCT
ftr-430	1074	1	at	at	ADP
ftr-430	1074	2	402	402	NUM
ftr-430	1074	3	;	;	PUNCT
ftr-430	1074	4	roin	roin	NOUN
ftr-430	1074	5	,	,	PUNCT
ftr-430	1074	6	supra	supra	PROPN
ftr-430	1074	7	note	note	NOUN
ftr-430	1074	8	13	13	NUM
ftr-430	1074	9	,	,	PUNCT
ftr-430	1074	10	at	at	ADP
ftr-430	1074	11	1761	1761	NUM
ftr-430	1074	12	-	-	SYM
ftr-430	1074	13	62	62	NUM
ftr-430	1074	14	n.27	n.27	PROPN
ftr-430	1074	15	.	.	NOUN
ftr-430	1074	16	between	between	ADP
ftr-430	1074	17	u.s.-source	u.s.-source	NOUN
ftr-430	1074	18	and	and	CCONJ
ftr-430	1074	19	foreign	foreign	ADJ
ftr-430	1074	20	-	-	PUNCT
ftr-430	1074	21	source	source	NOUN
ftr-430	1074	22	net	net	ADJ
ftr-430	1074	23	income	income	NOUN
ftr-430	1074	24	.	.	PUNCT
ftr-430	1075	1	thus	thus	ADV
ftr-430	1075	2	,	,	PUNCT
ftr-430	1075	3	the	the	DET
ftr-430	1075	4	sourcing	sourcing	NOUN
ftr-430	1075	5	rules	rule	NOUN
ftr-430	1075	6	,	,	PUNCT
ftr-430	1075	7	transfer	transfer	VERB
ftr-430	1075	8	pricing	pricing	NOUN
ftr-430	1075	9	rules	rule	NOUN
ftr-430	1075	10	and	and	CCONJ
ftr-430	1075	11	expense	expense	NOUN
ftr-430	1075	12	-	-	PUNCT
ftr-430	1075	13	allocation	allocation	NOUN
ftr-430	1075	14	rules	rule	NOUN
ftr-430	1075	15	will	will	AUX
ftr-430	1075	16	inevitably	inevitably	ADV
ftr-430	1075	17	assume	assume	VERB
ftr-430	1075	18	a	a	DET
ftr-430	1075	19	greater	great	ADJ
ftr-430	1075	20	role	role	NOUN
ftr-430	1075	21	under	under	ADP
ftr-430	1075	22	an	an	DET
ftr-430	1075	23	exemption	exemption	NOUN
ftr-430	1075	24	regime	regime	NOUN
ftr-430	1075	25	than	than	ADP
ftr-430	1075	26	under	under	ADP
ftr-430	1075	27	the	the	DET
ftr-430	1075	28	present	present	ADJ
ftr-430	1075	29	worldwide	worldwide	ADJ
ftr-430	1075	30	system	system	NOUN
ftr-430	1075	31	.	.	PUNCT
ftr-430	1076	1	we	we	PRON
ftr-430	1076	2	should	should	AUX
ftr-430	1076	3	expect	expect	VERB
ftr-430	1076	4	that	that	SCONJ
ftr-430	1076	5	these	these	DET
ftr-430	1076	6	rules	rule	NOUN
ftr-430	1076	7	would	would	AUX
ftr-430	1076	8	all	all	ADV
ftr-430	1076	9	be	be	AUX
ftr-430	1076	10	tightened	tighten	VERB
ftr-430	1076	11	in	in	ADP
ftr-430	1076	12	the	the	DET
ftr-430	1076	13	exemption	exemption	NOUN
ftr-430	1076	14	context	context	NOUN
ftr-430	1076	15	,	,	PUNCT
ftr-430	1076	16	thereby	thereby	ADV
ftr-430	1076	17	becoming	become	VERB
ftr-430	1076	18	more	more	ADV
ftr-430	1076	19	complex	complex	ADJ
ftr-430	1076	20	and	and	CCONJ
ftr-430	1076	21	more	more	ADV
ftr-430	1076	22	productive	productive	ADJ
ftr-430	1076	23	of	of	ADP
ftr-430	1076	24	controversy	controversy	NOUN
ftr-430	1076	25	between	between	ADP
ftr-430	1076	26	taxpayers	taxpayer	NOUN
ftr-430	1076	27	and	and	CCONJ
ftr-430	1076	28	the	the	DET
ftr-430	1076	29	irs.152	irs.152	NOUN
ftr-430	1076	30	moreover	moreover	ADV
ftr-430	1076	31	,	,	PUNCT
ftr-430	1076	32	to	to	PART
ftr-430	1076	33	mitigate	mitigate	VERB
ftr-430	1076	34	fairness	fairness	NOUN
ftr-430	1076	35	and	and	CCONJ
ftr-430	1076	36	economic	economic	ADJ
ftr-430	1076	37	efficiency	efficiency	NOUN
ftr-430	1076	38	/	/	SYM
ftr-430	1076	39	neutrality	neutrality	NOUN
ftr-430	1076	40	concerns	concern	NOUN
ftr-430	1076	41	,	,	PUNCT
ftr-430	1076	42	some	some	DET
ftr-430	1076	43	countries	country	NOUN
ftr-430	1076	44	exclude	exclude	VERB
ftr-430	1076	45	both	both	CCONJ
ftr-430	1076	46	passive	passive	ADJ
ftr-430	1076	47	income	income	NOUN
ftr-430	1076	48	and	and	CCONJ
ftr-430	1076	49	low	low	ADV
ftr-430	1076	50	-	-	PUNCT
ftr-430	1076	51	taxed	tax	VERB
ftr-430	1076	52	foreignsource	foreignsource	NOUN
ftr-430	1076	53	business	business	NOUN
ftr-430	1076	54	income	income	NOUN
ftr-430	1076	55	from	from	ADP
ftr-430	1076	56	their	their	PRON
ftr-430	1076	57	exemption	exemption	NOUN
ftr-430	1076	58	systems	system	NOUN
ftr-430	1076	59	(	(	PUNCT
ftr-430	1076	60	indeed	indeed	ADV
ftr-430	1076	61	,	,	PUNCT
ftr-430	1076	62	most	most	ADJ
ftr-430	1076	63	countries	country	NOUN
ftr-430	1076	64	exclude	exclude	VERB
ftr-430	1076	65	passive	passive	ADJ
ftr-430	1076	66	income	income	NOUN
ftr-430	1076	67	from	from	ADP
ftr-430	1076	68	their	their	PRON
ftr-430	1076	69	exemption	exemption	NOUN
ftr-430	1076	70	systems	system	NOUN
ftr-430	1076	71	)	)	PUNCT
ftr-430	1076	72	and	and	CCONJ
ftr-430	1076	73	employ	employ	VERB
ftr-430	1076	74	a	a	DET
ftr-430	1076	75	worldwide	worldwide	ADJ
ftr-430	1076	76	system	system	NOUN
ftr-430	1076	77	(	(	PUNCT
ftr-430	1076	78	with	with	ADP
ftr-430	1076	79	a	a	DET
ftr-430	1076	80	foreign	foreign	ADJ
ftr-430	1076	81	tax	tax	NOUN
ftr-430	1076	82	credit	credit	NOUN
ftr-430	1076	83	)	)	PUNCT
ftr-430	1076	84	for	for	ADP
ftr-430	1076	85	this	this	PRON
ftr-430	1076	86	excluded	exclude	VERB
ftr-430	1076	87	income.153	income.153	NOUN
ftr-430	1076	88	if	if	SCONJ
ftr-430	1076	89	the	the	DET
ftr-430	1076	90	united	united	PROPN
ftr-430	1076	91	states	states	PROPN
ftr-430	1076	92	went	go	VERB
ftr-430	1076	93	down	down	ADP
ftr-430	1076	94	this	this	DET
ftr-430	1076	95	road	road	NOUN
ftr-430	1076	96	and	and	CCONJ
ftr-430	1076	97	preserved	preserve	VERB
ftr-430	1076	98	its	its	PRON
ftr-430	1076	99	worldwide	worldwide	ADJ
ftr-430	1076	100	system	system	NOUN
ftr-430	1076	101	(	(	PUNCT
ftr-430	1076	102	with	with	ADP
ftr-430	1076	103	its	its	PRON
ftr-430	1076	104	complex	complex	ADJ
ftr-430	1076	105	foreign	foreign	ADJ
ftr-430	1076	106	tax	tax	NOUN
ftr-430	1076	107	credit	credit	NOUN
ftr-430	1076	108	)	)	PUNCT
ftr-430	1076	109	for	for	ADP
ftr-430	1076	110	passive	passive	ADJ
ftr-430	1076	111	and	and	CCONJ
ftr-430	1076	112	low	low	ADV
ftr-430	1076	113	-	-	PUNCT
ftr-430	1076	114	taxed	tax	VERB
ftr-430	1076	115	foreign	foreign	ADJ
ftr-430	1076	116	-	-	PUNCT
ftr-430	1076	117	source	source	NOUN
ftr-430	1076	118	income	income	NOUN
ftr-430	1076	119	,	,	PUNCT
ftr-430	1076	120	the	the	DET
ftr-430	1076	121	simplification	simplification	NOUN
ftr-430	1076	122	gains	gain	VERB
ftr-430	1076	123	from	from	ADP
ftr-430	1076	124	an	an	DET
ftr-430	1076	125	exemption	exemption	NOUN
ftr-430	1076	126	system	system	NOUN
ftr-430	1076	127	could	could	AUX
ftr-430	1076	128	be	be	AUX
ftr-430	1076	129	slim	slim	ADJ
ftr-430	1076	130	indeed.154	indeed.154	ADJ
ftr-430	1076	131	in	in	ADP
ftr-430	1076	132	addition	addition	NOUN
ftr-430	1076	133	,	,	PUNCT
ftr-430	1076	134	some	some	DET
ftr-430	1076	135	exemption	exemption	NOUN
ftr-430	1076	136	countries	country	NOUN
ftr-430	1076	137	have	have	AUX
ftr-430	1076	138	determined	determine	VERB
ftr-430	1076	139	that	that	SCONJ
ftr-430	1076	140	although	although	SCONJ
ftr-430	1076	141	a	a	DET
ftr-430	1076	142	resident	resident	NOUN
ftr-430	1076	143	’s	’s	PART
ftr-430	1076	144	foreign	foreign	ADJ
ftr-430	1076	145	-	-	PUNCT
ftr-430	1076	146	source	source	NOUN
ftr-430	1076	147	income	income	NOUN
ftr-430	1076	148	should	should	AUX
ftr-430	1076	149	be	be	AUX
ftr-430	1076	150	excluded	exclude	VERB
ftr-430	1076	151	from	from	ADP
ftr-430	1076	152	the	the	DET
ftr-430	1076	153	tax	tax	NOUN
ftr-430	1076	154	base	base	NOUN
ftr-430	1076	155	,	,	PUNCT
ftr-430	1076	156	it	it	PRON
ftr-430	1076	157	should	should	AUX
ftr-430	1076	158	,	,	PUNCT
ftr-430	1076	159	nevertheless	nevertheless	ADV
ftr-430	1076	160	,	,	PUNCT
ftr-430	1076	161	be	be	AUX
ftr-430	1076	162	taken	take	VERB
ftr-430	1076	163	into	into	ADP
ftr-430	1076	164	account	account	NOUN
ftr-430	1076	165	for	for	ADP
ftr-430	1076	166	purposes	purpose	NOUN
ftr-430	1076	167	of	of	ADP
ftr-430	1076	168	determining	determine	VERB
ftr-430	1076	169	the	the	DET
ftr-430	1076	170	progressive	progressive	ADJ
ftr-430	1076	171	tax	tax	NOUN
ftr-430	1076	172	rate	rate	NOUN
ftr-430	1076	173	that	that	PRON
ftr-430	1076	174	applies	apply	VERB
ftr-430	1076	175	to	to	ADP
ftr-430	1076	176	the	the	DET
ftr-430	1076	177	resident	resident	NOUN
ftr-430	1076	178	’s	’s	PART
ftr-430	1076	179	domestic	domestic	ADJ
ftr-430	1076	180	-	-	PUNCT
ftr-430	1076	181	source	source	NOUN
ftr-430	1076	182	income	income	NOUN
ftr-430	1076	183	.	.	PUNCT
ftr-430	1077	1	this	this	DET
ftr-430	1077	2	principle	principle	NOUN
ftr-430	1077	3	is	be	AUX
ftr-430	1077	4	generally	generally	ADV
ftr-430	1077	5	referred	refer	VERB
ftr-430	1077	6	to	to	ADP
ftr-430	1077	7	as	as	ADP
ftr-430	1077	8	exemption	exemption	NOUN
ftr-430	1077	9	-	-	PUNCT
ftr-430	1077	10	with	with	ADP
ftr-430	1077	11	-	-	PUNCT
ftr-430	1077	12	progression.155	progression.155	NOUN
ftr-430	1077	13	if	if	SCONJ
ftr-430	1077	14	the	the	DET
ftr-430	1077	15	united	united	PROPN
ftr-430	1077	16	states	states	PROPN
ftr-430	1077	17	were	be	AUX
ftr-430	1077	18	to	to	PART
ftr-430	1077	19	adopt	adopt	VERB
ftr-430	1077	20	this	this	DET
ftr-430	1077	21	approach	approach	NOUN
ftr-430	1077	22	,	,	PUNCT
ftr-430	1077	23	the	the	DET
ftr-430	1077	24	issue	issue	NOUN
ftr-430	1077	25	of	of	ADP
ftr-430	1077	26	whether	whether	SCONJ
ftr-430	1077	27	or	or	CCONJ
ftr-430	1077	28	not	not	PART
ftr-430	1077	29	to	to	PART
ftr-430	1077	30	recognize	recognize	VERB
ftr-430	1077	31	unrepatriated	unrepatriated	ADJ
ftr-430	1077	32	controlled	control	VERB
ftr-430	1077	33	foreign	foreign	ADJ
ftr-430	1077	34	corporation	corporation	NOUN
ftr-430	1077	35	income	income	NOUN
ftr-430	1077	36	when	when	SCONJ
ftr-430	1077	37	implementing	implement	VERB
ftr-430	1077	38	exemption	exemption	NOUN
ftr-430	1077	39	-	-	PUNCT
ftr-430	1077	40	withprogression	withprogression	NOUN
ftr-430	1077	41	would	would	AUX
ftr-430	1077	42	be	be	AUX
ftr-430	1077	43	critically	critically	ADV
ftr-430	1077	44	important	important	ADJ
ftr-430	1077	45	and	and	CCONJ
ftr-430	1077	46	might	might	AUX
ftr-430	1077	47	well	well	ADV
ftr-430	1077	48	result	result	VERB
ftr-430	1077	49	in	in	ADP
ftr-430	1077	50	the	the	DET
ftr-430	1077	51	preservation	preservation	NOUN
ftr-430	1077	52	of	of	ADP
ftr-430	1077	53	the	the	DET
ftr-430	1077	54	subpart	subpart	NOUN
ftr-430	1077	55	f	f	PROPN
ftr-430	1077	56	and	and	CCONJ
ftr-430	1077	57	the	the	DET
ftr-430	1077	58	passive	passive	ADJ
ftr-430	1077	59	foreign	foreign	ADJ
ftr-430	1077	60	investment	investment	NOUN
ftr-430	1077	61	company	company	NOUN
ftr-430	1077	62	regimes	regime	NOUN
ftr-430	1077	63	for	for	ADP
ftr-430	1077	64	this	this	DET
ftr-430	1077	65	purpose	purpose	NOUN
ftr-430	1077	66	.	.	PUNCT
ftr-430	1078	1	if	if	SCONJ
ftr-430	1078	2	so	so	ADV
ftr-430	1078	3	,	,	PUNCT
ftr-430	1078	4	the	the	DET
ftr-430	1078	5	simplification	simplification	NOUN
ftr-430	1078	6	gains	gain	VERB
ftr-430	1078	7	from	from	ADP
ftr-430	1078	8	converting	convert	VERB
ftr-430	1078	9	to	to	ADP
ftr-430	1078	10	an	an	DET
ftr-430	1078	11	exemption	exemption	NOUN
ftr-430	1078	12	system	system	NOUN
ftr-430	1078	13	would	would	AUX
ftr-430	1078	14	be	be	AUX
ftr-430	1078	15	significantly	significantly	ADV
ftr-430	1078	16	reduced	reduce	VERB
ftr-430	1078	17	.	.	PUNCT
ftr-430	1079	1	an	an	DET
ftr-430	1079	2	exemption	exemption	NOUN
ftr-430	1079	3	system	system	NOUN
ftr-430	1079	4	is	be	AUX
ftr-430	1079	5	also	also	ADV
ftr-430	1079	6	a	a	DET
ftr-430	1079	7	highly	highly	ADV
ftr-430	1079	8	distortionary	distortionary	ADJ
ftr-430	1079	9	departure	departure	NOUN
ftr-430	1079	10	from	from	ADP
ftr-430	1079	11	the	the	DET
ftr-430	1079	12	goal	goal	NOUN
ftr-430	1079	13	of	of	ADP
ftr-430	1079	14	economic	economic	ADJ
ftr-430	1079	15	neutrality	neutrality	NOUN
ftr-430	1079	16	.	.	PUNCT
ftr-430	1080	1	at	at	ADP
ftr-430	1080	2	its	its	PRON
ftr-430	1080	3	worst	bad	ADJ
ftr-430	1080	4	,	,	PUNCT
ftr-430	1080	5	an	an	DET
ftr-430	1080	6	exemption	exemption	NOUN
ftr-430	1080	7	system	system	NOUN
ftr-430	1080	8	can	can	AUX
ftr-430	1080	9	cause	cause	VERB
ftr-430	1080	10	an	an	DET
ftr-430	1080	11	investment	investment	NOUN
ftr-430	1080	12	in	in	ADP
ftr-430	1080	13	a	a	DET
ftr-430	1080	14	low	low	ADJ
ftr-430	1080	15	-	-	PUNCT
ftr-430	1080	16	tax	tax	NOUN
ftr-430	1080	17	foreign	foreign	ADJ
ftr-430	1080	18	country	country	NOUN
ftr-430	1080	19	to	to	PART
ftr-430	1080	20	be	be	AUX
ftr-430	1080	21	preferred	prefer	VERB
ftr-430	1080	22	to	to	ADP
ftr-430	1080	23	a	a	DET
ftr-430	1080	24	u.s	u.s	PROPN
ftr-430	1080	25	.	.	PROPN
ftr-430	1080	26	investment	investment	NOUN
ftr-430	1080	27	even	even	ADV
ftr-430	1080	28	though	though	SCONJ
ftr-430	1080	29	the	the	DET
ftr-430	1080	30	u.s	u.s	PROPN
ftr-430	1080	31	.	.	PROPN
ftr-430	1080	32	investment	investment	NOUN
ftr-430	1080	33	has	have	VERB
ftr-430	1080	34	a	a	DET
ftr-430	1080	35	higher	high	ADJ
ftr-430	1080	36	before	before	ADP
ftr-430	1080	37	-	-	PUNCT
ftr-430	1080	38	tax	tax	NOUN
ftr-430	1080	39	rate	rate	NOUN
ftr-430	1080	40	of	of	ADP
ftr-430	1080	41	return	return	NOUN
ftr-430	1080	42	and	and	CCONJ
ftr-430	1080	43	is	be	AUX
ftr-430	1080	44	,	,	PUNCT
ftr-430	1080	45	352	352	NUM
ftr-430	1080	46	florida	florida	PROPN
ftr-430	1080	47	tax	tax	NOUN
ftr-430	1080	48	review	review	NOUN
ftr-430	1081	1	[	[	X
ftr-430	1081	2	vol	vol	NOUN
ftr-430	1081	3	.	.	PUNCT
ftr-430	1081	4	5:4	5:4	NUM
ftr-430	1081	5	156	156	NUM
ftr-430	1081	6	.	.	PUNCT
ftr-430	1082	1	see	see	VERB
ftr-430	1082	2	supra	supra	ADJ
ftr-430	1082	3	text	text	NOUN
ftr-430	1082	4	accompanying	accompanying	ADJ
ftr-430	1082	5	notes	note	NOUN
ftr-430	1082	6	79	79	NUM
ftr-430	1082	7	-	-	SYM
ftr-430	1082	8	80	80	NUM
ftr-430	1082	9	;	;	PUNCT
ftr-430	1082	10	avi	avi	NOUN
ftr-430	1082	11	-	-	PUNCT
ftr-430	1082	12	yonah	yonah	ADJ
ftr-430	1082	13	,	,	PUNCT
ftr-430	1082	14	supra	supra	ADJ
ftr-430	1082	15	note	note	NOUN
ftr-430	1082	16	10	10	NUM
ftr-430	1082	17	,	,	PUNCT
ftr-430	1082	18	at	at	ADP
ftr-430	1082	19	1604	1604	NUM
ftr-430	1082	20	n.132	n.132	NOUN
ftr-430	1082	21	;	;	PUNCT
ftr-430	1082	22	see	see	VERB
ftr-430	1082	23	also	also	ADV
ftr-430	1082	24	jane	jane	PROPN
ftr-430	1082	25	g.	g.	PROPN
ftr-430	1082	26	gravelle	gravelle	PROPN
ftr-430	1082	27	,	,	PUNCT
ftr-430	1082	28	foreign	foreign	ADJ
ftr-430	1082	29	tax	tax	NOUN
ftr-430	1082	30	provisions	provision	NOUN
ftr-430	1082	31	of	of	ADP
ftr-430	1082	32	the	the	DET
ftr-430	1082	33	american	american	PROPN
ftr-430	1082	34	jobs	job	NOUN
ftr-430	1082	35	act	act	NOUN
ftr-430	1082	36	of	of	ADP
ftr-430	1082	37	1996	1996	NUM
ftr-430	1082	38	,	,	PUNCT
ftr-430	1082	39	72	72	NUM
ftr-430	1082	40	tax	tax	NOUN
ftr-430	1082	41	notes	note	NOUN
ftr-430	1082	42	1165	1165	NUM
ftr-430	1082	43	,	,	PUNCT
ftr-430	1082	44	1166	1166	NUM
ftr-430	1082	45	(	(	PUNCT
ftr-430	1082	46	1996	1996	NUM
ftr-430	1082	47	)	)	PUNCT
ftr-430	1082	48	;	;	PUNCT
ftr-430	1082	49	grubert	grubert	PROPN
ftr-430	1082	50	&	&	CCONJ
ftr-430	1082	51	mutti	mutti	PROPN
ftr-430	1082	52	,	,	PUNCT
ftr-430	1082	53	where	where	SCONJ
ftr-430	1082	54	u.s	u.s	PROPN
ftr-430	1082	55	.	.	PROPN
ftr-430	1082	56	corporations	corporation	NOUN
ftr-430	1082	57	invest	invest	VERB
ftr-430	1082	58	,	,	PUNCT
ftr-430	1082	59	supra	supra	PROPN
ftr-430	1082	60	note	note	NOUN
ftr-430	1082	61	10	10	NUM
ftr-430	1082	62	,	,	PUNCT
ftr-430	1082	63	at	at	ADP
ftr-430	1082	64	835	835	NUM
ftr-430	1082	65	;	;	PUNCT
ftr-430	1082	66	mitchell	mitchell	PROPN
ftr-430	1082	67	,	,	PUNCT
ftr-430	1082	68	supra	supra	PROPN
ftr-430	1082	69	note	note	NOUN
ftr-430	1082	70	9	9	NUM
ftr-430	1082	71	,	,	PUNCT
ftr-430	1082	72	at	at	ADP
ftr-430	1082	73	804	804	NUM
ftr-430	1082	74	;	;	PUNCT
ftr-430	1082	75	peroni	peroni	PROPN
ftr-430	1082	76	,	,	PUNCT
ftr-430	1082	77	supra	supra	PROPN
ftr-430	1082	78	note	note	NOUN
ftr-430	1082	79	20	20	NUM
ftr-430	1082	80	,	,	PUNCT
ftr-430	1082	81	at	at	ADP
ftr-430	1082	82	983	983	NUM
ftr-430	1082	83	;	;	PUNCT
ftr-430	1082	84	robert	robert	PROPN
ftr-430	1082	85	j.	j.	PROPN
ftr-430	1082	86	peroni	peroni	PROPN
ftr-430	1082	87	,	,	PUNCT
ftr-430	1082	88	deferral	deferral	NOUN
ftr-430	1082	89	of	of	ADP
ftr-430	1082	90	u.s	u.s	PROPN
ftr-430	1082	91	.	.	PROPN
ftr-430	1082	92	income	income	NOUN
ftr-430	1082	93	tax	tax	NOUN
ftr-430	1082	94	on	on	ADP
ftr-430	1082	95	international	international	ADJ
ftr-430	1082	96	income	income	NOUN
ftr-430	1082	97	:	:	PUNCT
ftr-430	1082	98	end	end	VERB
ftr-430	1082	99	it	it	PRON
ftr-430	1082	100	,	,	PUNCT
ftr-430	1082	101	do	do	VERB
ftr-430	1082	102	n’t	not	PART
ftr-430	1082	103	mend	mend	VERB
ftr-430	1082	104	it	it	PRON
ftr-430	1082	105	–	–	PUNCT
ftr-430	1082	106	why	why	SCONJ
ftr-430	1082	107	should	should	AUX
ftr-430	1082	108	we	we	PRON
ftr-430	1082	109	be	be	AUX
ftr-430	1082	110	stuck	stick	VERB
ftr-430	1082	111	in	in	ADP
ftr-430	1082	112	the	the	DET
ftr-430	1082	113	middle	middle	NOUN
ftr-430	1082	114	with	with	ADP
ftr-430	1082	115	subpart	subpart	NOUN
ftr-430	1082	116	f	f	PROPN
ftr-430	1082	117	?	?	PUNCT
ftr-430	1082	118	,	,	PUNCT
ftr-430	1082	119	79	79	NUM
ftr-430	1082	120	tex	tex	PROPN
ftr-430	1082	121	.	.	PROPN
ftr-430	1082	122	l.	l.	PROPN
ftr-430	1082	123	rev	rev	PROPN
ftr-430	1082	124	.	.	PROPN
ftr-430	1082	125	1609	1609	NUM
ftr-430	1082	126	,	,	PUNCT
ftr-430	1082	127	1613	1613	NUM
ftr-430	1082	128	-	-	SYM
ftr-430	1082	129	14	14	NUM
ftr-430	1082	130	(	(	PUNCT
ftr-430	1082	131	2001	2001	NUM
ftr-430	1082	132	)	)	PUNCT
ftr-430	1082	133	.	.	PUNCT
ftr-430	1083	1	157	157	NUM
ftr-430	1083	2	.	.	PUNCT
ftr-430	1084	1	see	see	VERB
ftr-430	1084	2	,	,	PUNCT
ftr-430	1084	3	e.g.	e.g.	ADV
ftr-430	1084	4	,	,	PUNCT
ftr-430	1084	5	gary	gary	PROPN
ftr-430	1084	6	clyde	clyde	PROPN
ftr-430	1084	7	hufbauer	hufbauer	PROPN
ftr-430	1084	8	,	,	PUNCT
ftr-430	1084	9	u.s	u.s	PROPN
ftr-430	1084	10	.	.	PROPN
ftr-430	1084	11	taxation	taxation	NOUN
ftr-430	1084	12	of	of	ADP
ftr-430	1084	13	international	international	ADJ
ftr-430	1084	14	income	income	NOUN
ftr-430	1084	15	:	:	PUNCT
ftr-430	1084	16	blueprint	blueprint	NOUN
ftr-430	1084	17	for	for	ADP
ftr-430	1084	18	reform	reform	NOUN
ftr-430	1084	19	57	57	NUM
ftr-430	1084	20	-	-	SYM
ftr-430	1084	21	59	59	NUM
ftr-430	1084	22	(	(	PUNCT
ftr-430	1084	23	1992	1992	NUM
ftr-430	1084	24	)	)	PUNCT
ftr-430	1084	25	.	.	PUNCT
ftr-430	1085	1	158	158	X
ftr-430	1085	2	.	.	PUNCT
ftr-430	1086	1	see	see	VERB
ftr-430	1086	2	,	,	PUNCT
ftr-430	1086	3	e.g.	e.g.	ADV
ftr-430	1086	4	,	,	PUNCT
ftr-430	1086	5	joint	joint	ADJ
ftr-430	1086	6	comm	comm	NOUN
ftr-430	1086	7	.	.	PUNCT
ftr-430	1087	1	,	,	PUNCT
ftr-430	1087	2	overview	overview	NOUN
ftr-430	1087	3	,	,	PUNCT
ftr-430	1087	4	supra	supra	PROPN
ftr-430	1087	5	note	note	NOUN
ftr-430	1087	6	14	14	NUM
ftr-430	1087	7	,	,	PUNCT
ftr-430	1087	8	at	at	ADP
ftr-430	1087	9	§	§	PROPN
ftr-430	1087	10	iv.d	iv.d	PROPN
ftr-430	1087	11	;	;	PUNCT
ftr-430	1087	12	u.s	u.s	PROPN
ftr-430	1087	13	.	.	PROPN
ftr-430	1087	14	treas	treas	PROPN
ftr-430	1087	15	.	.	PUNCT
ftr-430	1088	1	dep’t	dep’t	NOUN
ftr-430	1088	2	,	,	PUNCT
ftr-430	1088	3	deferral	deferral	ADJ
ftr-430	1088	4	,	,	PUNCT
ftr-430	1088	5	supra	supra	ADJ
ftr-430	1088	6	note	note	NOUN
ftr-430	1088	7	7	7	NUM
ftr-430	1088	8	,	,	PUNCT
ftr-430	1088	9	at	at	ADP
ftr-430	1088	10	25	25	NUM
ftr-430	1088	11	-	-	SYM
ftr-430	1088	12	54	54	NUM
ftr-430	1088	13	;	;	PUNCT
ftr-430	1088	14	altshuler	altshuler	NOUN
ftr-430	1088	15	,	,	PUNCT
ftr-430	1088	16	supra	supra	PROPN
ftr-430	1088	17	note	note	NOUN
ftr-430	1088	18	10	10	NUM
ftr-430	1088	19	,	,	PUNCT
ftr-430	1088	20	at	at	ADP
ftr-430	1088	21	1585	1585	NUM
ftr-430	1088	22	;	;	PUNCT
ftr-430	1088	23	hines	hine	NOUN
ftr-430	1088	24	,	,	PUNCT
ftr-430	1088	25	supra	supra	PROPN
ftr-430	1088	26	note	note	NOUN
ftr-430	1088	27	14	14	NUM
ftr-430	1088	28	,	,	PUNCT
ftr-430	1088	29	at	at	ADP
ftr-430	1088	30	40102	40102	NUM
ftr-430	1088	31	;	;	PUNCT
ftr-430	1088	32	rousslang	rousslang	PROPN
ftr-430	1088	33	,	,	PUNCT
ftr-430	1088	34	supra	supra	PROPN
ftr-430	1088	35	note	note	NOUN
ftr-430	1088	36	10	10	NUM
ftr-430	1088	37	,	,	PUNCT
ftr-430	1088	38	at	at	ADP
ftr-430	1088	39	595	595	NUM
ftr-430	1088	40	-	-	SYM
ftr-430	1088	41	97	97	NUM
ftr-430	1088	42	.	.	NOUN
ftr-430	1088	43	159	159	NUM
ftr-430	1088	44	.	.	PUNCT
ftr-430	1089	1	see	see	VERB
ftr-430	1089	2	u.s	u.s	PROPN
ftr-430	1089	3	.	.	PROPN
ftr-430	1089	4	treas	treas	PROPN
ftr-430	1089	5	.	.	PUNCT
ftr-430	1090	1	dep’t	dep’t	NOUN
ftr-430	1090	2	,	,	PUNCT
ftr-430	1090	3	deferral	deferral	ADJ
ftr-430	1090	4	,	,	PUNCT
ftr-430	1090	5	supra	supra	ADJ
ftr-430	1090	6	note	note	NOUN
ftr-430	1090	7	7	7	NUM
ftr-430	1090	8	,	,	PUNCT
ftr-430	1090	9	at	at	ADP
ftr-430	1090	10	56	56	NUM
ftr-430	1090	11	.	.	NOUN
ftr-430	1090	12	160	160	NUM
ftr-430	1090	13	.	.	PUNCT
ftr-430	1091	1	see	see	VERB
ftr-430	1091	2	u.s	u.s	PROPN
ftr-430	1091	3	.	.	PROPN
ftr-430	1091	4	treas	treas	PROPN
ftr-430	1091	5	.	.	PUNCT
ftr-430	1092	1	dep’t	dep’t	NOUN
ftr-430	1092	2	,	,	PUNCT
ftr-430	1092	3	deferral	deferral	ADJ
ftr-430	1092	4	,	,	PUNCT
ftr-430	1092	5	supra	supra	ADJ
ftr-430	1092	6	note	note	NOUN
ftr-430	1092	7	7	7	NUM
ftr-430	1092	8	,	,	PUNCT
ftr-430	1092	9	at	at	ADP
ftr-430	1092	10	56	56	NUM
ftr-430	1092	11	-	-	SYM
ftr-430	1092	12	57	57	NUM
ftr-430	1092	13	,	,	PUNCT
ftr-430	1092	14	61	61	NUM
ftr-430	1092	15	.	.	X
ftr-430	1092	16	161	161	NUM
ftr-430	1092	17	.	.	PUNCT
ftr-430	1093	1	see	see	VERB
ftr-430	1093	2	supra	supra	ADJ
ftr-430	1093	3	text	text	NOUN
ftr-430	1093	4	accompanying	accompanying	ADJ
ftr-430	1093	5	notes	note	NOUN
ftr-430	1093	6	108	108	NUM
ftr-430	1093	7	-	-	SYM
ftr-430	1093	8	146	146	NUM
ftr-430	1093	9	.	.	PUNCT
ftr-430	1094	1	therefore	therefore	ADV
ftr-430	1094	2	,	,	PUNCT
ftr-430	1094	3	economically	economically	ADV
ftr-430	1094	4	superior.156	superior.156	PROPN
ftr-430	1094	5	it	it	PRON
ftr-430	1094	6	is	be	AUX
ftr-430	1094	7	difficult	difficult	ADJ
ftr-430	1094	8	to	to	PART
ftr-430	1094	9	see	see	VERB
ftr-430	1094	10	how	how	SCONJ
ftr-430	1094	11	the	the	DET
ftr-430	1094	12	economic	economic	ADJ
ftr-430	1094	13	wellbeing	wellbeing	NOUN
ftr-430	1094	14	of	of	ADP
ftr-430	1094	15	the	the	DET
ftr-430	1094	16	united	united	PROPN
ftr-430	1094	17	states	states	PROPN
ftr-430	1094	18	is	be	AUX
ftr-430	1094	19	furthered	further	VERB
ftr-430	1094	20	by	by	ADP
ftr-430	1094	21	distorting	distort	VERB
ftr-430	1094	22	taxpayer	taxpayer	NOUN
ftr-430	1094	23	decisions	decision	NOUN
ftr-430	1094	24	in	in	ADP
ftr-430	1094	25	this	this	DET
ftr-430	1094	26	manner	manner	NOUN
ftr-430	1094	27	.	.	PUNCT
ftr-430	1095	1	with	with	ADP
ftr-430	1095	2	respect	respect	NOUN
ftr-430	1095	3	to	to	ADP
ftr-430	1095	4	economic	economic	ADJ
ftr-430	1095	5	growth	growth	NOUN
ftr-430	1095	6	,	,	PUNCT
ftr-430	1095	7	exemption	exemption	NOUN
ftr-430	1095	8	advocates	advocate	NOUN
ftr-430	1095	9	contend	contend	VERB
ftr-430	1095	10	that	that	SCONJ
ftr-430	1095	11	exemption	exemption	NOUN
ftr-430	1095	12	systems	system	NOUN
ftr-430	1095	13	create	create	VERB
ftr-430	1095	14	greater	great	ADJ
ftr-430	1095	15	worldwide	worldwide	ADJ
ftr-430	1095	16	economic	economic	ADJ
ftr-430	1095	17	well	well	ADV
ftr-430	1095	18	-	-	PUNCT
ftr-430	1095	19	being	being	NOUN
ftr-430	1095	20	than	than	SCONJ
ftr-430	1095	21	do	do	VERB
ftr-430	1095	22	worldwide	worldwide	ADV
ftr-430	1095	23	taxation	taxation	NOUN
ftr-430	1095	24	systems.157	systems.157	VERB
ftr-430	1095	25	the	the	DET
ftr-430	1095	26	empirical	empirical	ADJ
ftr-430	1095	27	and	and	CCONJ
ftr-430	1095	28	theoretical	theoretical	ADJ
ftr-430	1095	29	support	support	NOUN
ftr-430	1095	30	for	for	ADP
ftr-430	1095	31	this	this	DET
ftr-430	1095	32	proposit	proposit	NOUN
ftr-430	1095	33	ion	ion	NOUN
ftr-430	1095	34	is	be	AUX
ftr-430	1095	35	,	,	PUNCT
ftr-430	1095	36	however	however	ADV
ftr-430	1095	37	,	,	PUNCT
ftr-430	1095	38	so	so	ADV
ftr-430	1095	39	mixed	mixed	ADJ
ftr-430	1095	40	and	and	CCONJ
ftr-430	1095	41	debatable	debatable	ADJ
ftr-430	1095	42	that	that	SCONJ
ftr-430	1095	43	the	the	DET
ftr-430	1095	44	claimed	claim	VERB
ftr-430	1095	45	economic	economic	ADJ
ftr-430	1095	46	growth	growth	NOUN
ftr-430	1095	47	virtues	virtue	NOUN
ftr-430	1095	48	of	of	ADP
ftr-430	1095	49	the	the	DET
ftr-430	1095	50	exemption	exemption	NOUN
ftr-430	1095	51	approach	approach	NOUN
ftr-430	1095	52	must	must	AUX
ftr-430	1095	53	be	be	AUX
ftr-430	1095	54	regarded	regard	VERB
ftr-430	1095	55	as	as	ADV
ftr-430	1095	56	speculative	speculative	ADJ
ftr-430	1095	57	at	at	ADP
ftr-430	1095	58	best.158	best.158	NOUN
ftr-430	1095	59	likewise	likewise	ADV
ftr-430	1095	60	,	,	PUNCT
ftr-430	1095	61	the	the	DET
ftr-430	1095	62	claims	claim	NOUN
ftr-430	1095	63	that	that	SCONJ
ftr-430	1095	64	adoption	adoption	NOUN
ftr-430	1095	65	of	of	ADP
ftr-430	1095	66	an	an	DET
ftr-430	1095	67	exemption	exemption	NOUN
ftr-430	1095	68	system	system	NOUN
ftr-430	1095	69	by	by	ADP
ftr-430	1095	70	the	the	DET
ftr-430	1095	71	united	united	PROPN
ftr-430	1095	72	states	states	PROPN
ftr-430	1095	73	is	be	AUX
ftr-430	1095	74	necessary	necessary	ADJ
ftr-430	1095	75	to	to	PART
ftr-430	1095	76	keep	keep	VERB
ftr-430	1095	77	american	american	ADJ
ftr-430	1095	78	businesses	business	NOUN
ftr-430	1095	79	on	on	ADP
ftr-430	1095	80	a	a	DET
ftr-430	1095	81	competitive	competitive	ADJ
ftr-430	1095	82	footing	footing	NOUN
ftr-430	1095	83	in	in	ADP
ftr-430	1095	84	foreign	foreign	ADJ
ftr-430	1095	85	markets	market	NOUN
ftr-430	1095	86	are	be	AUX
ftr-430	1095	87	rendered	render	VERB
ftr-430	1095	88	dubious	dubious	ADJ
ftr-430	1095	89	,	,	PUNCT
ftr-430	1095	90	at	at	ADP
ftr-430	1095	91	best	good	ADJ
ftr-430	1095	92	,	,	PUNCT
ftr-430	1095	93	by	by	ADP
ftr-430	1095	94	the	the	DET
ftr-430	1095	95	extensive	extensive	ADJ
ftr-430	1095	96	overseas	overseas	ADJ
ftr-430	1095	97	success	success	NOUN
ftr-430	1095	98	of	of	ADP
ftr-430	1095	99	american	american	PROPN
ftr-430	1095	100	businesses.159	businesses.159	PROPN
ftr-430	1095	101	advocates	advocate	NOUN
ftr-430	1095	102	of	of	ADP
ftr-430	1095	103	the	the	DET
ftr-430	1095	104	competitiveness	competitiveness	NOUN
ftr-430	1095	105	view	view	NOUN
ftr-430	1095	106	have	have	AUX
ftr-430	1095	107	failed	fail	VERB
ftr-430	1095	108	to	to	PART
ftr-430	1095	109	provide	provide	VERB
ftr-430	1095	110	convincing	convincing	ADJ
ftr-430	1095	111	empirical	empirical	ADJ
ftr-430	1095	112	evidence	evidence	NOUN
ftr-430	1095	113	for	for	ADP
ftr-430	1095	114	their	their	PRON
ftr-430	1095	115	claims	claim	NOUN
ftr-430	1095	116	that	that	SCONJ
ftr-430	1095	117	worldwide	worldwide	ADJ
ftr-430	1095	118	taxation	taxation	NOUN
ftr-430	1095	119	undermines	undermine	VERB
ftr-430	1095	120	the	the	DET
ftr-430	1095	121	ability	ability	NOUN
ftr-430	1095	122	of	of	ADP
ftr-430	1095	123	u.s	u.s	PROPN
ftr-430	1095	124	.	.	PROPN
ftr-430	1095	125	individuals	individual	NOUN
ftr-430	1095	126	and	and	CCONJ
ftr-430	1095	127	corporations	corporation	NOUN
ftr-430	1095	128	to	to	PART
ftr-430	1095	129	compete	compete	VERB
ftr-430	1095	130	in	in	ADP
ftr-430	1095	131	the	the	DET
ftr-430	1095	132	global	global	ADJ
ftr-430	1095	133	marketplace.160	marketplace.160	PROPN
ftr-430	1095	134	in	in	ADP
ftr-430	1095	135	addition	addition	NOUN
ftr-430	1095	136	to	to	ADP
ftr-430	1095	137	the	the	DET
ftr-430	1095	138	preceding	precede	VERB
ftr-430	1095	139	points	point	NOUN
ftr-430	1095	140	,	,	PUNCT
ftr-430	1095	141	parts	part	NOUN
ftr-430	1095	142	viii	viii	ADJ
ftr-430	1095	143	and	and	CCONJ
ftr-430	1095	144	ix	ix	PROPN
ftr-430	1095	145	have	have	AUX
ftr-430	1095	146	discussed	discuss	VERB
ftr-430	1095	147	ways	way	NOUN
ftr-430	1095	148	to	to	PART
ftr-430	1095	149	overcome	overcome	VERB
ftr-430	1095	150	objections	objection	NOUN
ftr-430	1095	151	to	to	PART
ftr-430	1095	152	worldwide	worldwide	ADJ
ftr-430	1095	153	taxation	taxation	NOUN
ftr-430	1095	154	that	that	PRON
ftr-430	1095	155	are	be	AUX
ftr-430	1095	156	based	base	VERB
ftr-430	1095	157	on	on	ADP
ftr-430	1095	158	a	a	DET
ftr-430	1095	159	desire	desire	NOUN
ftr-430	1095	160	to	to	PART
ftr-430	1095	161	accommodate	accommodate	VERB
ftr-430	1095	162	the	the	DET
ftr-430	1095	163	tax	tax	NOUN
ftr-430	1095	164	competit	competit	NOUN
ftr-430	1095	165	ion	ion	NOUN
ftr-430	1095	166	strategies	strategy	NOUN
ftr-430	1095	167	of	of	ADP
ftr-430	1095	168	poor	poor	ADJ
ftr-430	1095	169	countries	country	NOUN
ftr-430	1095	170	and	and	CCONJ
ftr-430	1095	171	a	a	DET
ftr-430	1095	172	concern	concern	NOUN
ftr-430	1095	173	for	for	ADP
ftr-430	1095	174	the	the	DET
ftr-430	1095	175	enforceability	enforceability	NOUN
ftr-430	1095	176	of	of	ADP
ftr-430	1095	177	residence	residence	NOUN
ftr-430	1095	178	taxation.161	taxation.161	VERB
ftr-430	1095	179	thus	thus	ADV
ftr-430	1095	180	,	,	PUNCT
ftr-430	1095	181	it	it	PRON
ftr-430	1095	182	is	be	AUX
ftr-430	1095	183	quite	quite	ADV
ftr-430	1095	184	rational	rational	ADJ
ftr-430	1095	185	for	for	SCONJ
ftr-430	1095	186	americans	americans	PROPN
ftr-430	1095	187	to	to	PART
ftr-430	1095	188	conclude	conclude	VERB
ftr-430	1095	189	that	that	SCONJ
ftr-430	1095	190	when	when	SCONJ
ftr-430	1095	191	the	the	DET
ftr-430	1095	192	significance	significance	NOUN
ftr-430	1095	193	of	of	ADP
ftr-430	1095	194	the	the	DET
ftr-430	1095	195	ability	ability	NOUN
ftr-430	1095	196	-	-	PUNCT
ftr-430	1095	197	to	to	ADP
ftr-430	1095	198	-	-	PUNCT
ftr-430	1095	199	pay	pay	NOUN
ftr-430	1095	200	fairness	fairness	NOUN
ftr-430	1095	201	principle	principle	NOUN
ftr-430	1095	202	is	be	AUX
ftr-430	1095	203	weighed	weigh	VERB
ftr-430	1095	204	against	against	ADP
ftr-430	1095	205	an	an	DET
ftr-430	1095	206	exemption	exemption	NOUN
ftr-430	1095	207	system	system	NOUN
ftr-430	1095	208	’s	’s	PART
ftr-430	1095	209	distortionary	distortionary	ADJ
ftr-430	1095	210	effects	effect	NOUN
ftr-430	1095	211	,	,	PUNCT
ftr-430	1095	212	uncertain	uncertain	ADJ
ftr-430	1095	213	simplification	simplification	NOUN
ftr-430	1095	214	benefits	benefit	NOUN
ftr-430	1095	215	and	and	CCONJ
ftr-430	1095	216	speculat	speculat	ADJ
ftr-430	1095	217	i	i	PRON
ftr-430	1095	218	ve	ve	VERB
ftr-430	1095	219	economic	economic	ADJ
ftr-430	1095	220	growth	growth	NOUN
ftr-430	1095	221	consequences	consequence	NOUN
ftr-430	1095	222	,	,	PUNCT
ftr-430	1095	223	and	and	CCONJ
ftr-430	1095	224	against	against	ADP
ftr-430	1095	225	the	the	DET
ftr-430	1095	226	strong	strong	ADJ
ftr-430	1095	227	competitive	competitive	ADJ
ftr-430	1095	228	performance	performance	NOUN
ftr-430	1095	229	of	of	ADP
ftr-430	1095	230	american	american	ADJ
ftr-430	1095	231	businesses	business	NOUN
ftr-430	1095	232	abroad	abroad	ADV
ftr-430	1095	233	,	,	PUNCT
ftr-430	1095	234	worldwide	worldwide	ADJ
ftr-430	1095	235	taxation	taxation	NOUN
ftr-430	1095	236	is	be	AUX
ftr-430	1095	237	the	the	DET
ftr-430	1095	238	preferred	preferred	ADJ
ftr-430	1095	239	option	option	NOUN
ftr-430	1095	240	.	.	PUNCT
ftr-430	1096	1	this	this	PRON
ftr-430	1096	2	holds	hold	VERB
ftr-430	1096	3	true	true	ADJ
ftr-430	1096	4	regardless	regardless	ADV
ftr-430	1096	5	of	of	ADP
ftr-430	1096	6	the	the	DET
ftr-430	1096	7	fact	fact	NOUN
ftr-430	1096	8	that	that	SCONJ
ftr-430	1096	9	other	other	ADJ
ftr-430	1096	10	countries	country	NOUN
ftr-430	1096	11	,	,	PUNCT
ftr-430	1096	12	with	with	ADP
ftr-430	1096	13	other	other	ADJ
ftr-430	1096	14	ideas	idea	NOUN
ftr-430	1096	15	2001	2001	NUM
ftr-430	1096	16	]	]	PUNCT
ftr-430	1096	17	fairness	fairness	NOUN
ftr-430	1096	18	in	in	ADP
ftr-430	1096	19	international	international	ADJ
ftr-430	1096	20	taxation	taxation	NOUN
ftr-430	1096	21	353	353	NUM
ftr-430	1096	22	162	162	NUM
ftr-430	1096	23	.	.	PUNCT
ftr-430	1097	1	see	see	VERB
ftr-430	1097	2	reuven	reuven	PROPN
ftr-430	1097	3	s.	s.	PROPN
ftr-430	1097	4	avi	avi	PROPN
ftr-430	1097	5	-	-	PUNCT
ftr-430	1097	6	yonah	yonah	ADJ
ftr-430	1097	7	,	,	PUNCT
ftr-430	1097	8	tax	tax	NOUN
ftr-430	1097	9	,	,	PUNCT
ftr-430	1097	10	trade	trade	NOUN
ftr-430	1097	11	,	,	PUNCT
ftr-430	1097	12	and	and	CCONJ
ftr-430	1097	13	harmful	harmful	ADJ
ftr-430	1097	14	tax	tax	NOUN
ftr-430	1097	15	competition	competition	NOUN
ftr-430	1097	16	:	:	PUNCT
ftr-430	1097	17	reflections	reflection	NOUN
ftr-430	1097	18	on	on	ADP
ftr-430	1097	19	the	the	DET
ftr-430	1097	20	fsc	fsc	PROPN
ftr-430	1097	21	controversy	controversy	PROPN
ftr-430	1097	22	,	,	PUNCT
ftr-430	1097	23	21	21	NUM
ftr-430	1097	24	tax	tax	NOUN
ftr-430	1097	25	notes	note	NOUN
ftr-430	1097	26	int’l	int’l	ADJ
ftr-430	1097	27	2841	2841	NUM
ftr-430	1097	28	,	,	PUNCT
ftr-430	1097	29	2843	2843	NUM
ftr-430	1097	30	(	(	PUNCT
ftr-430	1097	31	2000	2000	NUM
ftr-430	1097	32	)	)	PUNCT
ftr-430	1097	33	(	(	PUNCT
ftr-430	1097	34	arguing	argue	VERB
ftr-430	1097	35	that	that	SCONJ
ftr-430	1097	36	an	an	DET
ftr-430	1097	37	exemption	exemption	NOUN
ftr-430	1097	38	system	system	NOUN
ftr-430	1097	39	,	,	PUNCT
ftr-430	1097	40	as	as	SCONJ
ftr-430	1097	41	typically	typically	ADV
ftr-430	1097	42	constructed	construct	VERB
ftr-430	1097	43	,	,	PUNCT
ftr-430	1097	44	is	be	AUX
ftr-430	1097	45	a	a	DET
ftr-430	1097	46	prohibited	prohibit	VERB
ftr-430	1097	47	export	export	NOUN
ftr-430	1097	48	subsidy	subsidy	NOUN
ftr-430	1097	49	under	under	ADP
ftr-430	1097	50	the	the	DET
ftr-430	1097	51	general	general	ADJ
ftr-430	1097	52	agreement	agreement	NOUN
ftr-430	1097	53	on	on	ADP
ftr-430	1097	54	tariffs	tariff	NOUN
ftr-430	1097	55	and	and	CCONJ
ftr-430	1097	56	trade	trade	NOUN
ftr-430	1097	57	)	)	PUNCT
ftr-430	1097	58	.	.	PUNCT
ftr-430	1098	1	for	for	ADP
ftr-430	1098	2	a	a	DET
ftr-430	1098	3	more	more	ADV
ftr-430	1098	4	cautious	cautious	ADJ
ftr-430	1098	5	view	view	NOUN
ftr-430	1098	6	on	on	ADP
ftr-430	1098	7	this	this	DET
ftr-430	1098	8	point	point	NOUN
ftr-430	1098	9	,	,	PUNCT
ftr-430	1098	10	see	see	VERB
ftr-430	1098	11	westin	westin	PROPN
ftr-430	1098	12	&	&	CCONJ
ftr-430	1098	13	vasek	vasek	PROPN
ftr-430	1098	14	,	,	PUNCT
ftr-430	1098	15	supra	supra	PROPN
ftr-430	1098	16	note	note	NOUN
ftr-430	1098	17	10	10	NUM
ftr-430	1098	18	,	,	PUNCT
ftr-430	1098	19	at	at	ADP
ftr-430	1098	20	341	341	NUM
ftr-430	1098	21	-	-	SYM
ftr-430	1098	22	44	44	NUM
ftr-430	1098	23	.	.	PUNCT
ftr-430	1098	24	163	163	NUM
ftr-430	1098	25	.	.	PUNCT
ftr-430	1099	1	see	see	VERB
ftr-430	1099	2	supra	supra	PROPN
ftr-430	1099	3	part	part	PROPN
ftr-430	1099	4	vii	vii	PROPN
ftr-430	1099	5	.	.	PROPN
ftr-430	1099	6	164	164	NUM
ftr-430	1099	7	.	.	PUNCT
ftr-430	1100	1	see	see	VERB
ftr-430	1100	2	u.s	u.s	PROPN
ftr-430	1100	3	.	.	PROPN
ftr-430	1100	4	treas	treas	PROPN
ftr-430	1100	5	.	.	PUNCT
ftr-430	1101	1	dep’t	dep’t	NOUN
ftr-430	1101	2	,	,	PUNCT
ftr-430	1101	3	deferral	deferral	ADJ
ftr-430	1101	4	,	,	PUNCT
ftr-430	1101	5	supra	supra	ADJ
ftr-430	1101	6	note	note	NOUN
ftr-430	1101	7	7	7	NUM
ftr-430	1101	8	,	,	PUNCT
ftr-430	1101	9	at	at	ADP
ftr-430	1101	10	46	46	NUM
ftr-430	1101	11	;	;	PUNCT
ftr-430	1101	12	altshuler	altshuler	NOUN
ftr-430	1101	13	,	,	PUNCT
ftr-430	1101	14	supra	supra	PROPN
ftr-430	1101	15	note	note	NOUN
ftr-430	1101	16	10	10	NUM
ftr-430	1101	17	,	,	PUNCT
ftr-430	1101	18	at	at	ADP
ftr-430	1101	19	1588	1588	NUM
ftr-430	1101	20	-	-	SYM
ftr-430	1101	21	93	93	NUM
ftr-430	1101	22	;	;	PUNCT
ftr-430	1101	23	grubert	grubert	PROPN
ftr-430	1101	24	&	&	CCONJ
ftr-430	1101	25	mutti	mutti	PROPN
ftr-430	1101	26	,	,	PUNCT
ftr-430	1101	27	dividend	dividend	NOUN
ftr-430	1101	28	exemption	exemption	NOUN
ftr-430	1101	29	,	,	PUNCT
ftr-430	1101	30	supra	supra	PROPN
ftr-430	1101	31	note	note	NOUN
ftr-430	1101	32	10	10	NUM
ftr-430	1101	33	,	,	PUNCT
ftr-430	1101	34	at	at	ADP
ftr-430	1101	35	4	4	NUM
ftr-430	1101	36	.	.	NOUN
ftr-430	1101	37	165	165	NUM
ftr-430	1101	38	.	.	PUNCT
ftr-430	1102	1	see	see	VERB
ftr-430	1102	2	peroni	peroni	PROPN
ftr-430	1102	3	,	,	PUNCT
ftr-430	1102	4	fleming	fleming	PROPN
ftr-430	1102	5	&	&	CCONJ
ftr-430	1102	6	shay	shay	PROPN
ftr-430	1102	7	,	,	PUNCT
ftr-430	1102	8	supra	supra	PROPN
ftr-430	1102	9	note	note	PROPN
ftr-430	1102	10	10	10	NUM
ftr-430	1102	11	,	,	PUNCT
ftr-430	1102	12	at	at	ADP
ftr-430	1102	13	458	458	NUM
ftr-430	1102	14	-	-	SYM
ftr-430	1102	15	59	59	NUM
ftr-430	1102	16	,	,	PUNCT
ftr-430	1102	17	501	501	NUM
ftr-430	1102	18	-	-	PUNCT
ftr-430	1102	19	04	04	NUM
ftr-430	1102	20	.	.	PUNCT
ftr-430	1103	1	166	166	NUM
ftr-430	1103	2	.	.	PUNCT
ftr-430	1104	1	if	if	SCONJ
ftr-430	1104	2	the	the	DET
ftr-430	1104	3	united	united	PROPN
ftr-430	1104	4	states	states	PROPN
ftr-430	1104	5	can	can	AUX
ftr-430	1104	6	not	not	PART
ftr-430	1104	7	summon	summon	VERB
ftr-430	1104	8	the	the	DET
ftr-430	1104	9	political	political	ADJ
ftr-430	1104	10	will	will	NOUN
ftr-430	1104	11	to	to	PART
ftr-430	1104	12	circumscribe	circumscribe	VERB
ftr-430	1104	13	the	the	DET
ftr-430	1104	14	deferral	deferral	ADJ
ftr-430	1104	15	loophole	loophole	NOUN
ftr-430	1104	16	in	in	ADP
ftr-430	1104	17	its	its	PRON
ftr-430	1104	18	worldwide	worldwide	ADJ
ftr-430	1104	19	taxation	taxation	NOUN
ftr-430	1104	20	regime	regime	NOUN
ftr-430	1104	21	,	,	PUNCT
ftr-430	1104	22	the	the	DET
ftr-430	1104	23	second	second	ADV
ftr-430	1104	24	-	-	PUNCT
ftr-430	1104	25	best	good	ADJ
ftr-430	1104	26	alternative	alternative	NOUN
ftr-430	1104	27	may	may	AUX
ftr-430	1104	28	be	be	AUX
ftr-430	1104	29	to	to	PART
ftr-430	1104	30	abandon	abandon	VERB
ftr-430	1104	31	worldwide	worldwide	ADJ
ftr-430	1104	32	taxation	taxation	NOUN
ftr-430	1104	33	cum	cum	NOUN
ftr-430	1104	34	deferral	deferral	ADV
ftr-430	1104	35	and	and	CCONJ
ftr-430	1104	36	adopt	adopt	VERB
ftr-430	1104	37	an	an	DET
ftr-430	1104	38	explicit	explicit	ADJ
ftr-430	1104	39	exemption	exemption	NOUN
ftr-430	1104	40	system	system	NOUN
ftr-430	1104	41	.	.	PUNCT
ftr-430	1105	1	as	as	SCONJ
ftr-430	1105	2	suggested	suggest	VERB
ftr-430	1105	3	above	above	ADV
ftr-430	1105	4	,	,	PUNCT
ftr-430	1105	5	however	however	ADV
ftr-430	1105	6	,	,	PUNCT
ftr-430	1105	7	in	in	ADP
ftr-430	1105	8	order	order	NOUN
ftr-430	1105	9	to	to	PART
ftr-430	1105	10	prevent	prevent	VERB
ftr-430	1105	11	the	the	DET
ftr-430	1105	12	exemption	exemption	NOUN
ftr-430	1105	13	system	system	NOUN
ftr-430	1105	14	from	from	ADP
ftr-430	1105	15	eroding	erode	VERB
ftr-430	1105	16	u.s	u.s	PROPN
ftr-430	1105	17	.	.	PROPN
ftr-430	1105	18	taxing	tax	VERB
ftr-430	1105	19	jurisdiction	jurisdiction	NOUN
ftr-430	1105	20	over	over	ADP
ftr-430	1105	21	u.s.-source	u.s.-source	NOUN
ftr-430	1105	22	income	income	NOUN
ftr-430	1105	23	,	,	PUNCT
ftr-430	1105	24	an	an	DET
ftr-430	1105	25	explicit	explicit	ADJ
ftr-430	1105	26	exemption	exemption	NOUN
ftr-430	1105	27	system	system	NOUN
ftr-430	1105	28	would	would	AUX
ftr-430	1105	29	require	require	VERB
ftr-430	1105	30	enhanced	enhanced	ADJ
ftr-430	1105	31	transfer	transfer	NOUN
ftr-430	1105	32	pricing	pricing	NOUN
ftr-430	1105	33	,	,	PUNCT
ftr-430	1105	34	source	source	NOUN
ftr-430	1105	35	-	-	PUNCT
ftr-430	1105	36	of	of	ADP
ftr-430	1105	37	-	-	PUNCT
ftr-430	1105	38	income	income	NOUN
ftr-430	1105	39	and	and	CCONJ
ftr-430	1105	40	expense	expense	NOUN
ftr-430	1105	41	-	-	PUNCT
ftr-430	1105	42	allocation	allocation	NOUN
ftr-430	1105	43	rules	rule	NOUN
ftr-430	1105	44	.	.	PUNCT
ftr-430	1106	1	moreover	moreover	ADV
ftr-430	1106	2	,	,	PUNCT
ftr-430	1106	3	to	to	PART
ftr-430	1106	4	restrain	restrain	VERB
ftr-430	1106	5	the	the	DET
ftr-430	1106	6	exemption	exemption	NOUN
ftr-430	1106	7	system	system	NOUN
ftr-430	1106	8	from	from	ADP
ftr-430	1106	9	providing	provide	VERB
ftr-430	1106	10	a	a	DET
ftr-430	1106	11	strong	strong	ADJ
ftr-430	1106	12	incent	incent	NOUN
ftr-430	1106	13	i	i	PRON
ftr-430	1106	14	ve	ve	VERB
ftr-430	1106	15	for	for	ADP
ftr-430	1106	16	u.s	u.s	PROPN
ftr-430	1106	17	.	.	PROPN
ftr-430	1106	18	taxpayers	taxpayer	NOUN
ftr-430	1106	19	to	to	ADP
ftr-430	1106	20	shi	shi	PROPN
ftr-430	1106	21	ft	ft	PUNCT
ftr-430	1106	22	highly	highly	ADV
ftr-430	1106	23	mobile	mobile	ADJ
ftr-430	1106	24	passive	passive	ADJ
ftr-430	1106	25	income	income	NOUN
ftr-430	1106	26	to	to	ADP
ftr-430	1106	27	low	low	ADJ
ftr-430	1106	28	-	-	PUNCT
ftr-430	1106	29	tax	tax	NOUN
ftr-430	1106	30	foreign	foreign	ADJ
ftr-430	1106	31	countr	countr	PROPN
ftr-430	1106	32	ies	ies	PROPN
ftr-430	1106	33	,	,	PUNCT
ftr-430	1106	34	a	a	DET
ftr-430	1106	35	prope	prope	NOUN
ftr-430	1106	36	rly	rly	ADV
ftr-430	1106	37	des	des	X
ftr-430	1106	38	igned	igne	VERB
ftr-430	1106	39	exemption	exemption	NOUN
ftr-430	1106	40	system	system	NOUN
ftr-430	1106	41	would	would	AUX
ftr-430	1106	42	exclude	exclude	VERB
ftr-430	1106	43	passive	passive	ADJ
ftr-430	1106	44	income	income	NOUN
ftr-430	1106	45	from	from	ADP
ftr-430	1106	46	the	the	DET
ftr-430	1106	47	exemption	exemption	NOUN
ftr-430	1106	48	regime	regime	NOUN
ftr-430	1106	49	and	and	CCONJ
ftr-430	1106	50	handle	handle	VERB
ftr-430	1106	51	it	it	PRON
ftr-430	1106	52	under	under	ADP
ftr-430	1106	53	a	a	DET
ftr-430	1106	54	worldwide	worldwide	ADJ
ftr-430	1106	55	sys	sys	NOUN
ftr-430	1106	56	tem	tem	PROPN
ftr-430	1106	57	with	with	ADP
ftr-430	1106	58	a	a	DET
ftr-430	1106	59	for	for	ADP
ftr-430	1106	60	eign	eign	ADJ
ftr-430	1106	61	tax	tax	NOUN
ftr-430	1106	62	credit	credit	NOUN
ftr-430	1106	63	.	.	PUNCT
ftr-430	1107	1	finally	finally	ADV
ftr-430	1107	2	,	,	PUNCT
ftr-430	1107	3	concerns	concern	NOUN
ftr-430	1107	4	about	about	ADP
ftr-430	1107	5	fairness	fairness	NOUN
ftr-430	1107	6	and	and	CCONJ
ftr-430	1107	7	economic	economic	ADJ
ftr-430	1107	8	efficiency	efficiency	NOUN
ftr-430	1107	9	would	would	AUX
ftr-430	1107	10	probably	probably	ADV
ftr-430	1107	11	dictate	dictate	VERB
ftr-430	1107	12	that	that	SCONJ
ftr-430	1107	13	low	low	ADV
ftr-430	1107	14	-	-	PUNCT
ftr-430	1107	15	taxed	tax	VERB
ftr-430	1107	16	foreignsource	foreignsource	NOUN
ftr-430	1107	17	business	business	NOUN
ftr-430	1107	18	income	income	NOUN
ftr-430	1107	19	be	be	AUX
ftr-430	1107	20	excluded	exclude	VERB
ftr-430	1107	21	from	from	ADP
ftr-430	1107	22	the	the	DET
ftr-430	1107	23	exemption	exemption	NOUN
ftr-430	1107	24	system	system	NOUN
ftr-430	1107	25	and	and	CCONJ
ftr-430	1107	26	taxed	tax	VERB
ftr-430	1107	27	under	under	ADP
ftr-430	1107	28	a	a	DET
ftr-430	1107	29	worldwide	worldwide	ADJ
ftr-430	1107	30	system	system	NOUN
ftr-430	1107	31	.	.	PUNCT
ftr-430	1108	1	when	when	SCONJ
ftr-430	1108	2	an	an	DET
ftr-430	1108	3	exemption	exemption	NOUN
ftr-430	1108	4	regime	regime	NOUN
ftr-430	1108	5	having	have	VERB
ftr-430	1108	6	all	all	PRON
ftr-430	1108	7	of	of	ADP
ftr-430	1108	8	these	these	DET
ftr-430	1108	9	characteristics	characteristic	NOUN
ftr-430	1108	10	is	be	AUX
ftr-430	1108	11	present	present	ADJ
ftr-430	1108	12	ed	ed	NOUN
ftr-430	1108	13	in	in	ADP
ftr-430	1108	14	fullydeveloped	fullydeveloped	ADJ
ftr-430	1108	15	form	form	NOUN
ftr-430	1108	16	,	,	PUNCT
ftr-430	1108	17	much	much	ADJ
ftr-430	1108	18	of	of	ADP
ftr-430	1108	19	the	the	DET
ftr-430	1108	20	attractiveness	attractiveness	NOUN
ftr-430	1108	21	that	that	SCONJ
ftr-430	1108	22	exemption	exemption	NOUN
ftr-430	1108	23	possesses	possesse	NOUN
ftr-430	1108	24	as	as	SCONJ
ftr-430	1108	25	an	an	DET
ftr-430	1108	26	abstract	abstract	ADJ
ftr-430	1108	27	concept	concept	NOUN
ftr-430	1108	28	may	may	AUX
ftr-430	1108	29	disappear	disappear	VERB
ftr-430	1108	30	.	.	PUNCT
ftr-430	1109	1	certainly	certainly	ADV
ftr-430	1109	2	,	,	PUNCT
ftr-430	1109	3	much	much	ADJ
ftr-430	1109	4	of	of	ADP
ftr-430	1109	5	an	an	DET
ftr-430	1109	6	exemption	exemption	NOUN
ftr-430	1109	7	system	system	NOUN
ftr-430	1109	8	’s	’s	PART
ftr-430	1109	9	simplification	simplification	NOUN
ftr-430	1109	10	potential	potential	NOUN
ftr-430	1109	11	is	be	AUX
ftr-430	1109	12	lost	lose	VERB
ftr-430	1109	13	if	if	SCONJ
ftr-430	1109	14	significant	significant	ADJ
ftr-430	1109	15	amounts	amount	NOUN
ftr-430	1109	16	of	of	ADP
ftr-430	1109	17	foreign	foreign	ADJ
ftr-430	1109	18	-	-	PUNCT
ftr-430	1109	19	source	source	NOUN
ftr-430	1109	20	income	income	NOUN
ftr-430	1109	21	remain	remain	VERB
ftr-430	1109	22	subject	subject	ADJ
ftr-430	1109	23	to	to	ADP
ftr-430	1109	24	a	a	DET
ftr-430	1109	25	worldwide	worldwide	ADJ
ftr-430	1109	26	system	system	NOUN
ftr-430	1109	27	,	,	PUNCT
ftr-430	1109	28	unless	unless	SCONJ
ftr-430	1109	29	a	a	DET
ftr-430	1109	30	“	"	PUNCT
ftr-430	1109	31	rough	rough	ADJ
ftr-430	1109	32	justice	justice	NOUN
ftr-430	1109	33	”	"	PUNCT
ftr-430	1109	34	approach	approach	NOUN
ftr-430	1109	35	is	be	AUX
ftr-430	1109	36	adopted	adopt	VERB
ftr-430	1109	37	under	under	ADP
ftr-430	1109	38	which	which	PRON
ftr-430	1109	39	international	international	ADJ
ftr-430	1109	40	double	double	ADJ
ftr-430	1109	41	taxation	taxation	NOUN
ftr-430	1109	42	is	be	AUX
ftr-430	1109	43	mitigated	mitigate	VERB
ftr-430	1109	44	by	by	ADP
ftr-430	1109	45	regarding	regard	VERB
ftr-430	1109	46	the	the	DET
ftr-430	1109	47	relative	relative	ADJ
ftr-430	1109	48	importance	importance	NOUN
ftr-430	1109	49	of	of	ADP
ftr-430	1109	50	fairness	fairness	NOUN
ftr-430	1109	51	,	,	PUNCT
ftr-430	1109	52	countenance	countenance	NOUN
ftr-430	1109	53	generous	generous	ADJ
ftr-430	1109	54	deferral	deferral	NOUN
ftr-430	1109	55	of	of	ADP
ftr-430	1109	56	foreign	foreign	ADJ
ftr-430	1109	57	-	-	PUNCT
ftr-430	1109	58	source	source	NOUN
ftr-430	1109	59	income	income	NOUN
ftr-430	1109	60	or	or	CCONJ
ftr-430	1109	61	employ	employ	VERB
ftr-430	1109	62	exemption	exemption	NOUN
ftr-430	1109	63	systems.162	systems.162	PROPN
ftr-430	1109	64	b.	b.	PROPN
ftr-430	1109	65	ending	end	VERB
ftr-430	1109	66	deferral	deferral	NOUN
ftr-430	1109	67	as	as	SCONJ
ftr-430	1109	68	indicated	indicate	VERB
ftr-430	1109	69	previously	previously	ADV
ftr-430	1109	70	,	,	PUNCT
ftr-430	1109	71	however	however	ADV
ftr-430	1109	72	,	,	PUNCT
ftr-430	1109	73	the	the	DET
ftr-430	1109	74	feeble	feeble	ADJ
ftr-430	1109	75	u.s	u.s	PROPN
ftr-430	1109	76	.	.	PROPN
ftr-430	1109	77	anti	anti	ADJ
ftr-430	1109	78	-	-	ADJ
ftr-430	1109	79	deferral	deferral	ADJ
ftr-430	1109	80	provisions	provision	NOUN
ftr-430	1109	81	allow	allow	VERB
ftr-430	1109	82	u.s	u.s	PROPN
ftr-430	1109	83	.	.	PROPN
ftr-430	1109	84	residents	resident	NOUN
ftr-430	1109	85	to	to	PART
ftr-430	1109	86	effectively	effectively	ADV
ftr-430	1109	87	elect	elect	VERB
ftr-430	1109	88	out	out	ADP
ftr-430	1109	89	of	of	ADP
ftr-430	1109	90	the	the	DET
ftr-430	1109	91	u.s	u.s	PROPN
ftr-430	1109	92	.	.	PROPN
ftr-430	1109	93	worldwide	worldwide	ADJ
ftr-430	1109	94	system	system	NOUN
ftr-430	1109	95	and	and	CCONJ
ftr-430	1109	96	into	into	ADP
ftr-430	1109	97	the	the	DET
ftr-430	1109	98	close	close	ADJ
ftr-430	1109	99	equivalent	equivalent	NOUN
ftr-430	1109	100	of	of	ADP
ftr-430	1109	101	an	an	DET
ftr-430	1109	102	exemption	exemption	NOUN
ftr-430	1109	103	system	system	NOUN
ftr-430	1109	104	by	by	ADP
ftr-430	1109	105	taking	take	VERB
ftr-430	1109	106	advantage	advantage	NOUN
ftr-430	1109	107	of	of	ADP
ftr-430	1109	108	generous	generous	ADJ
ftr-430	1109	109	opportunities	opportunity	NOUN
ftr-430	1109	110	to	to	PART
ftr-430	1109	111	defer	defer	VERB
ftr-430	1109	112	recognition	recognition	NOUN
ftr-430	1109	113	of	of	ADP
ftr-430	1109	114	foreign	foreign	ADJ
ftr-430	1109	115	-	-	PUNCT
ftr-430	1109	116	source	source	NOUN
ftr-430	1109	117	income.163	income.163	VERB
ftr-430	1109	118	the	the	DET
ftr-430	1109	119	deferral	deferral	ADJ
ftr-430	1109	120	privilege	privilege	NOUN
ftr-430	1109	121	allows	allow	VERB
ftr-430	1109	122	u.s	u.s	PROPN
ftr-430	1109	123	.	.	PROPN
ftr-430	1109	124	residents	resident	NOUN
ftr-430	1109	125	to	to	PART
ftr-430	1109	126	achieve	achieve	VERB
ftr-430	1109	127	the	the	DET
ftr-430	1109	128	approximate	approximate	ADJ
ftr-430	1109	129	tax	tax	NOUN
ftr-430	1109	130	results	result	NOUN
ftr-430	1109	131	of	of	ADP
ftr-430	1109	132	an	an	DET
ftr-430	1109	133	exemption	exemption	NOUN
ftr-430	1109	134	system164	system164	PROPN
ftr-430	1109	135	but	but	CCONJ
ftr-430	1109	136	only	only	ADV
ftr-430	1109	137	if	if	SCONJ
ftr-430	1109	138	these	these	DET
ftr-430	1109	139	residents	resident	NOUN
ftr-430	1109	140	engage	engage	VERB
ftr-430	1109	141	in	in	ADP
ftr-430	1109	142	economically	economically	ADV
ftr-430	1109	143	wasteful	wasteful	ADJ
ftr-430	1109	144	business	business	NOUN
ftr-430	1109	145	arrangements.165	arrangements.165	NOUN
ftr-430	1109	146	thus	thus	ADV
ftr-430	1109	147	,	,	PUNCT
ftr-430	1109	148	the	the	DET
ftr-430	1109	149	deferral	deferral	ADJ
ftr-430	1109	150	privilege	privilege	NOUN
ftr-430	1109	151	is	be	AUX
ftr-430	1109	152	a	a	DET
ftr-430	1109	153	poorly	poorly	ADV
ftr-430	1109	154	designed	design	VERB
ftr-430	1109	155	quasiexemption	quasiexemption	NOUN
ftr-430	1109	156	system	system	NOUN
ftr-430	1109	157	that	that	PRON
ftr-430	1109	158	is	be	AUX
ftr-430	1109	159	available	available	ADJ
ftr-430	1109	160	only	only	ADV
ftr-430	1109	161	to	to	PART
ftr-430	1109	162	well	well	ADV
ftr-430	1109	163	-	-	PUNCT
ftr-430	1109	164	advised	advise	VERB
ftr-430	1109	165	taxpayers	taxpayer	NOUN
ftr-430	1109	166	.	.	PUNCT
ftr-430	1110	1	for	for	ADP
ftr-430	1110	2	the	the	DET
ftr-430	1110	3	same	same	ADJ
ftr-430	1110	4	reasons	reason	NOUN
ftr-430	1110	5	set	set	VERB
ftr-430	1110	6	out	out	ADP
ftr-430	1110	7	above	above	ADV
ftr-430	1110	8	in	in	ADP
ftr-430	1110	9	relation	relation	NOUN
ftr-430	1110	10	to	to	ADP
ftr-430	1110	11	an	an	DET
ftr-430	1110	12	exemption	exemption	NOUN
ftr-430	1110	13	system	system	NOUN
ftr-430	1110	14	,	,	PUNCT
ftr-430	1110	15	we	we	PRON
ftr-430	1110	16	believe	believe	VERB
ftr-430	1110	17	that	that	SCONJ
ftr-430	1110	18	the	the	DET
ftr-430	1110	19	ability	ability	NOUN
ftr-430	1110	20	-	-	PUNCT
ftr-430	1110	21	to	to	ADP
ftr-430	1110	22	-	-	PUNCT
ftr-430	1110	23	pay	pay	VERB
ftr-430	1110	24	criterion	criterion	NOUN
ftr-430	1110	25	supports	support	VERB
ftr-430	1110	26	ending	end	VERB
ftr-430	1110	27	deferral	deferral	NOUN
ftr-430	1110	28	of	of	ADP
ftr-430	1110	29	u.s	u.s	PROPN
ftr-430	1110	30	.	.	PROPN
ftr-430	1110	31	tax	tax	NOUN
ftr-430	1110	32	on	on	ADP
ftr-430	1110	33	foreign	foreign	ADJ
ftr-430	1110	34	income	income	NOUN
ftr-430	1110	35	earned	earn	VERB
ftr-430	1110	36	through	through	ADP
ftr-430	1110	37	a	a	DET
ftr-430	1110	38	foreign	foreign	ADJ
ftr-430	1110	39	corporation	corporation	NOUN
ftr-430	1110	40	.	.	PUNCT
ftr-430	1111	1	the	the	DET
ftr-430	1111	2	current	current	ADJ
ftr-430	1111	3	system	system	NOUN
ftr-430	1111	4	of	of	ADP
ftr-430	1111	5	deferral	deferral	ADJ
ftr-430	1111	6	distorts	distort	VERB
ftr-430	1111	7	investment	investment	NOUN
ftr-430	1111	8	decisions	decision	NOUN
ftr-430	1111	9	,	,	PUNCT
ftr-430	1111	10	is	be	AUX
ftr-430	1111	11	unbearably	unbearably	ADV
ftr-430	1111	12	complex	complex	ADJ
ftr-430	1111	13	and	and	CCONJ
ftr-430	1111	14	has	have	AUX
ftr-430	1111	15	not	not	PART
ftr-430	1111	16	been	be	AUX
ftr-430	1111	17	shown	show	VERB
ftr-430	1111	18	to	to	PART
ftr-430	1111	19	improve	improve	VERB
ftr-430	1111	20	u.s	u.s	PROPN
ftr-430	1111	21	.	.	PROPN
ftr-430	1111	22	economic	economic	ADJ
ftr-430	1111	23	growth	growth	NOUN
ftr-430	1111	24	.	.	PUNCT
ftr-430	1112	1	when	when	SCONJ
ftr-430	1112	2	the	the	DET
ftr-430	1112	3	ability	ability	NOUN
ftr-430	1112	4	-	-	PUNCT
ftr-430	1112	5	to	to	ADP
ftr-430	1112	6	-	-	PUNCT
ftr-430	1112	7	pay	pay	NOUN
ftr-430	1112	8	fairness	fairness	NOUN
ftr-430	1112	9	principle	principle	NOUN
ftr-430	1112	10	is	be	AUX
ftr-430	1112	11	taken	take	VERB
ftr-430	1112	12	into	into	ADP
ftr-430	1112	13	account	account	NOUN
ftr-430	1112	14	,	,	PUNCT
ftr-430	1112	15	it	it	PRON
ftr-430	1112	16	furnishes	furnish	VERB
ftr-430	1112	17	yet	yet	ADV
ftr-430	1112	18	another	another	PRON
ftr-430	1113	1	basis	basis	NOUN
ftr-430	1114	1	on	on	ADP
ftr-430	1114	2	which	which	PRON
ftr-430	1114	3	to	to	PART
ftr-430	1114	4	prefer	prefer	VERB
ftr-430	1114	5	current	current	ADJ
ftr-430	1114	6	taxation	taxation	NOUN
ftr-430	1114	7	of	of	ADP
ftr-430	1114	8	worldwide	worldwide	ADJ
ftr-430	1114	9	income	income	NOUN
ftr-430	1114	10	with	with	ADP
ftr-430	1114	11	no	no	DET
ftr-430	1114	12	deferral	deferral	ADJ
ftr-430	1114	13	pr	pr	NOUN
ftr-430	1114	14	ivilege.166	ivilege.166	PROPN
ftr-430	1114	15	354	354	NUM
ftr-430	1114	16	florida	florida	PROPN
ftr-430	1114	17	tax	tax	NOUN
ftr-430	1114	18	review	review	NOUN
ftr-430	1115	1	[	[	X
ftr-430	1115	2	vol	vol	NOUN
ftr-430	1115	3	.	.	PUNCT
ftr-430	1115	4	5:4	5:4	NUM
ftr-430	1115	5	allowing	allow	VERB
ftr-430	1115	6	only	only	ADV
ftr-430	1115	7	a	a	DET
ftr-430	1115	8	deduction	deduction	NOUN
ftr-430	1115	9	for	for	ADP
ftr-430	1115	10	foreign	foreign	ADJ
ftr-430	1115	11	taxes	taxis	NOUN
ftr-430	1115	12	borne	bear	VERB
ftr-430	1115	13	by	by	ADP
ftr-430	1115	14	passive	passive	ADJ
ftr-430	1115	15	income	income	NOUN
ftr-430	1115	16	or	or	CCONJ
ftr-430	1115	17	low	low	ADV
ftr-430	1115	18	-	-	PUNCT
ftr-430	1115	19	taxed	tax	VERB
ftr-430	1115	20	business	business	NOUN
ftr-430	1115	21	income	income	NOUN
ftr-430	1115	22	remaining	remain	VERB
ftr-430	1115	23	in	in	ADP
ftr-430	1115	24	the	the	DET
ftr-430	1115	25	worldwide	worldwide	ADJ
ftr-430	1115	26	system	system	NOUN
ftr-430	1115	27	.	.	PUNCT
ftr-430	1116	1	see	see	VERB
ftr-430	1116	2	rosenbloom	rosenbloom	NOUN
ftr-430	1116	3	,	,	PUNCT
ftr-430	1116	4	supra	supra	PROPN
ftr-430	1116	5	note	note	PROPN
ftr-430	1116	6	36	36	NUM
ftr-430	1116	7	,	,	PUNCT
ftr-430	1116	8	at	at	ADP
ftr-430	1116	9	1549	1549	NUM
ftr-430	1116	10	-	-	SYM
ftr-430	1116	11	50	50	NUM
ftr-430	1116	12	.	.	PUNCT
ftr-430	1117	1	(	(	PUNCT
ftr-430	1117	2	because	because	SCONJ
ftr-430	1117	3	the	the	DET
ftr-430	1117	4	source	source	NOUN
ftr-430	1117	5	country	country	NOUN
ftr-430	1117	6	rate	rate	NOUN
ftr-430	1117	7	of	of	ADP
ftr-430	1117	8	tax	tax	NOUN
ftr-430	1117	9	on	on	ADP
ftr-430	1117	10	passive	passive	ADJ
ftr-430	1117	11	income	income	NOUN
ftr-430	1117	12	would	would	AUX
ftr-430	1117	13	usually	usually	ADV
ftr-430	1117	14	be	be	AUX
ftr-430	1117	15	low	low	ADJ
ftr-430	1117	16	,	,	PUNCT
ftr-430	1117	17	there	there	PRON
ftr-430	1117	18	is	be	VERB
ftr-430	1117	19	little	little	ADJ
ftr-430	1117	20	or	or	CCONJ
ftr-430	1117	21	no	no	PRON
ftr-430	1117	22	double	double	ADJ
ftr-430	1117	23	taxation	taxation	NOUN
ftr-430	1117	24	problem	problem	NOUN
ftr-430	1117	25	and	and	CCONJ
ftr-430	1117	26	,	,	PUNCT
ftr-430	1117	27	consequent	consequent	ADJ
ftr-430	1117	28	ly	ly	NOUN
ftr-430	1117	29	,	,	PUNCT
ftr-430	1117	30	much	much	ADJ
ftr-430	1117	31	to	to	PART
ftr-430	1117	32	be	be	AUX
ftr-430	1117	33	said	say	VERB
ftr-430	1117	34	for	for	ADP
ftr-430	1117	35	confining	confine	VERB
ftr-430	1117	36	u.s	u.s	PROPN
ftr-430	1117	37	.	.	PROPN
ftr-430	1117	38	taxpayers	taxpayer	NOUN
ftr-430	1117	39	to	to	ADP
ftr-430	1117	40	a	a	DET
ftr-430	1117	41	deduction	deduction	NOUN
ftr-430	1117	42	,	,	PUNCT
ftr-430	1117	43	instead	instead	ADV
ftr-430	1117	44	of	of	ADP
ftr-430	1117	45	a	a	DET
ftr-430	1117	46	credit	credit	NOUN
ftr-430	1117	47	,	,	PUNCT
ftr-430	1117	48	for	for	ADP
ftr-430	1117	49	foreign	foreign	ADJ
ftr-430	1117	50	taxes	taxis	NOUN
ftr-430	1117	51	on	on	ADP
ftr-430	1117	52	foreign	foreign	ADJ
ftr-430	1117	53	-	-	PUNCT
ftr-430	1117	54	source	source	NOUN
ftr-430	1117	55	passive	passive	ADJ
ftr-430	1117	56	income	income	NOUN
ftr-430	1117	57	.	.	PUNCT
ftr-430	1118	1	this	this	DET
ftr-430	1118	2	approach	approach	NOUN
ftr-430	1118	3	would	would	AUX
ftr-430	1118	4	avoid	avoid	VERB
ftr-430	1118	5	many	many	ADJ
ftr-430	1118	6	of	of	ADP
ftr-430	1118	7	the	the	DET
ftr-430	1118	8	complexities	complexity	NOUN
ftr-430	1118	9	of	of	ADP
ftr-430	1118	10	a	a	DET
ftr-430	1118	11	foreign	foreign	ADJ
ftr-430	1118	12	tax	tax	NOUN
ftr-430	1118	13	credit	credit	NOUN
ftr-430	1118	14	.	.	PUNCT
ftr-430	1119	1	see	see	VERB
ftr-430	1119	2	graetz	graetz	PROPN
ftr-430	1119	3	,	,	PUNCT
ftr-430	1119	4	supra	supra	PROPN
ftr-430	1119	5	note	note	NOUN
ftr-430	1119	6	4	4	NUM
ftr-430	1119	7	,	,	PUNCT
ftr-430	1119	8	at	at	ADP
ftr-430	1119	9	332	332	NUM
ftr-430	1119	10	-	-	SYM
ftr-430	1119	11	34	34	NUM
ftr-430	1119	12	;	;	PUNCT
ftr-430	1119	13	rosenbloom	rosenbloom	NOUN
ftr-430	1119	14	,	,	PUNCT
ftr-430	1119	15	supra	supra	PROPN
ftr-430	1119	16	note	note	PROPN
ftr-430	1119	17	36	36	NUM
ftr-430	1119	18	,	,	PUNCT
ftr-430	1119	19	at	at	ADP
ftr-430	1119	20	1549	1549	NUM
ftr-430	1119	21	-	-	SYM
ftr-430	1119	22	50	50	NUM
ftr-430	1119	23	.	.	PUNCT
ftr-430	1119	24	)	)	PUNCT
ftr-430	1120	1	in	in	ADP
ftr-430	1120	2	other	other	ADJ
ftr-430	1120	3	words	word	NOUN
ftr-430	1120	4	,	,	PUNCT
ftr-430	1120	5	the	the	DET
ftr-430	1120	6	simplificati	simplificati	NOUN
ftr-430	1120	7	on	on	ADP
ftr-430	1120	8	potential	potential	NOUN
ftr-430	1120	9	of	of	ADP
ftr-430	1120	10	an	an	DET
ftr-430	1120	11	exemption	exemption	NOUN
ftr-430	1120	12	system	system	NOUN
ftr-430	1120	13	depends	depend	VERB
ftr-430	1120	14	heavily	heavily	ADV
ftr-430	1120	15	on	on	ADP
ftr-430	1120	16	achieving	achieve	VERB
ftr-430	1120	17	substantial	substantial	ADJ
ftr-430	1120	18	repeal	repeal	NOUN
ftr-430	1120	19	of	of	ADP
ftr-430	1120	20	the	the	DET
ftr-430	1120	21	foreign	foreign	ADJ
ftr-430	1120	22	tax	tax	NOUN
ftr-430	1120	23	credit	credit	NOUN
ftr-430	1120	24	provisions	provision	NOUN
ftr-430	1120	25	,	,	PUNCT
ftr-430	1120	26	including	include	VERB
ftr-430	1120	27	the	the	DET
ftr-430	1120	28	complex	complex	ADJ
ftr-430	1120	29	basket	basket	NOUN
ftr-430	1120	30	limitation	limitation	NOUN
ftr-430	1120	31	rules	rule	NOUN
ftr-430	1120	32	.	.	PUNCT
ftr-430	1121	1	see	see	VERB
ftr-430	1121	2	irc	irc	PROPN
ftr-430	1121	3	§	§	PROPN
ftr-430	1121	4	904(d	904(d	PROPN
ftr-430	1121	5	)	)	PUNCT
ftr-430	1121	6	.	.	PUNCT
ftr-430	1122	1	conversely	conversely	ADV
ftr-430	1122	2	,	,	PUNCT
ftr-430	1122	3	the	the	DET
ftr-430	1122	4	simplification	simplification	NOUN
ftr-430	1122	5	goal	goal	NOUN
ftr-430	1122	6	is	be	AUX
ftr-430	1122	7	defeated	defeat	VERB
ftr-430	1122	8	to	to	ADP
ftr-430	1122	9	the	the	DET
ftr-430	1122	10	extent	extent	NOUN
ftr-430	1122	11	that	that	PRON
ftr-430	1122	12	concerns	concern	VERB
ftr-430	1122	13	about	about	ADP
ftr-430	1122	14	perverse	perverse	ADJ
ftr-430	1122	15	incentives	incentive	NOUN
ftr-430	1122	16	and	and	CCONJ
ftr-430	1122	17	fairness	fairness	NOUN
ftr-430	1122	18	lead	lead	NOUN
ftr-430	1122	19	to	to	ADP
ftr-430	1122	20	the	the	DET
ftr-430	1122	21	adoption	adoption	NOUN
ftr-430	1122	22	of	of	ADP
ftr-430	1122	23	a	a	DET
ftr-430	1122	24	system	system	NOUN
ftr-430	1122	25	that	that	PRON
ftr-430	1122	26	is	be	AUX
ftr-430	1122	27	a	a	DET
ftr-430	1122	28	hybrid	hybrid	NOUN
ftr-430	1122	29	of	of	ADP
ftr-430	1122	30	the	the	DET
ftr-430	1122	31	exemption	exemption	NOUN
ftr-430	1122	32	and	and	CCONJ
ftr-430	1122	33	credit	credit	NOUN
ftr-430	1122	34	approaches	approach	NOUN
ftr-430	1122	35	.	.	PUNCT
ftr-430	1123	1	we	we	PRON
ftr-430	1123	2	intend	intend	VERB
ftr-430	1123	3	to	to	PART
ftr-430	1123	4	explore	explore	VERB
ftr-430	1123	5	these	these	DET
ftr-430	1123	6	matters	matter	NOUN
ftr-430	1123	7	in	in	ADP
ftr-430	1123	8	a	a	DET
ftr-430	1123	9	future	future	ADJ
ftr-430	1123	10	article	article	NOUN
ftr-430	1123	11	.	.	PUNCT
ftr-430	1124	1	it	it	PRON
ftr-430	1124	2	seems	seem	VERB
ftr-430	1124	3	useful	useful	ADJ
ftr-430	1124	4	at	at	ADP
ftr-430	1124	5	this	this	DET
ftr-430	1124	6	juncture	juncture	NOUN
ftr-430	1124	7	to	to	PART
ftr-430	1124	8	emphasize	emphasize	VERB
ftr-430	1124	9	that	that	SCONJ
ftr-430	1124	10	a	a	DET
ftr-430	1124	11	repeal	repeal	NOUN
ftr-430	1124	12	of	of	ADP
ftr-430	1124	13	deferral	deferral	NOUN
ftr-430	1124	14	could	could	AUX
ftr-430	1124	15	be	be	AUX
ftr-430	1124	16	accompanied	accompany	VERB
ftr-430	1124	17	by	by	ADP
ftr-430	1124	18	a	a	DET
ftr-430	1124	19	counterbalancing	counterbalance	VERB
ftr-430	1124	20	cut	cut	NOUN
ftr-430	1124	21	in	in	ADP
ftr-430	1124	22	the	the	DET
ftr-430	1124	23	corporate	corporate	ADJ
ftr-430	1124	24	,	,	PUNCT
ftr-430	1124	25	or	or	CCONJ
ftr-430	1124	26	individual	individual	ADJ
ftr-430	1124	27	,	,	PUNCT
ftr-430	1124	28	tax	tax	NOUN
ftr-430	1124	29	rates	rate	NOUN
ftr-430	1124	30	so	so	SCONJ
ftr-430	1124	31	that	that	SCONJ
ftr-430	1124	32	the	the	DET
ftr-430	1124	33	repeal	repeal	NOUN
ftr-430	1124	34	would	would	AUX
ftr-430	1124	35	be	be	AUX
ftr-430	1124	36	revenue	revenue	NOUN
ftr-430	1124	37	neutral	neutral	ADJ
ftr-430	1124	38	.	.	PUNCT
ftr-430	1125	1	indeed	indeed	ADV
ftr-430	1125	2	,	,	PUNCT
ftr-430	1125	3	our	our	PRON
ftr-430	1125	4	advocacy	advocacy	NOUN
ftr-430	1125	5	for	for	ADP
ftr-430	1125	6	repealing	repeal	VERB
ftr-430	1125	7	deferral	deferral	NOUN
ftr-430	1125	8	is	be	AUX
ftr-430	1125	9	based	base	VERB
ftr-430	1125	10	on	on	ADP
ftr-430	1125	11	concerns	concern	NOUN
ftr-430	1125	12	regarding	regard	VERB
ftr-430	1125	13	fairness	fairness	NOUN
ftr-430	1125	14	and	and	CCONJ
ftr-430	1125	15	distort	distort	NOUN
ftr-430	1125	16	ion	ion	NOUN
ftr-430	1125	17	,	,	PUNCT
ftr-430	1125	18	not	not	PART
ftr-430	1125	19	on	on	ADP
ftr-430	1125	20	the	the	DET
ftr-430	1125	21	hope	hope	NOUN
ftr-430	1125	22	that	that	SCONJ
ftr-430	1125	23	federal	federal	ADJ
ftr-430	1125	24	revenues	revenue	NOUN
ftr-430	1125	25	will	will	AUX
ftr-430	1125	26	be	be	AUX
ftr-430	1125	27	increased	increase	VERB
ftr-430	1125	28	.	.	PUNCT
ftr-430	1126	1	thus	thus	ADV
ftr-430	1126	2	,	,	PUNCT
ftr-430	1126	3	we	we	PRON
ftr-430	1126	4	would	would	AUX
ftr-430	1126	5	urge	urge	VERB
ftr-430	1126	6	the	the	DET
ftr-430	1126	7	elimination	elimination	NOUN
ftr-430	1126	8	of	of	ADP
ftr-430	1126	9	deferral	deferral	NOUN
ftr-430	1126	10	regardless	regardless	ADV
ftr-430	1126	11	of	of	ADP
ftr-430	1126	12	whether	whether	SCONJ
ftr-430	1126	13	congress	congress	PROPN
ftr-430	1126	14	used	use	VERB
ftr-430	1126	15	any	any	DET
ftr-430	1126	16	resulting	result	VERB
ftr-430	1126	17	revenue	revenue	NOUN
ftr-430	1126	18	increase	increase	NOUN
ftr-430	1126	19	to	to	PART
ftr-430	1126	20	enlarge	enlarge	VERB
ftr-430	1126	21	government	government	NOUN
ftr-430	1126	22	spending	spending	NOUN
ftr-430	1126	23	or	or	CCONJ
ftr-430	1126	24	pay	pay	VERB
ftr-430	1126	25	for	for	ADP
ftr-430	1126	26	a	a	DET
ftr-430	1126	27	general	general	ADJ
ftr-430	1126	28	tax	tax	NOUN
ftr-430	1126	29	cut	cut	NOUN
ftr-430	1126	30	.	.	PUNCT
ftr-430	1127	1	c.	c.	NOUN
ftr-430	1127	2	the	the	DET
ftr-430	1127	3	preferred	preferred	ADJ
ftr-430	1127	4	alternative	alternative	NOUN
ftr-430	1127	5	although	although	SCONJ
ftr-430	1127	6	the	the	DET
ftr-430	1127	7	application	application	NOUN
ftr-430	1127	8	of	of	ADP
ftr-430	1127	9	the	the	DET
ftr-430	1127	10	ability	ability	NOUN
ftr-430	1127	11	-	-	PUNCT
ftr-430	1127	12	to	to	ADP
ftr-430	1127	13	-	-	PUNCT
ftr-430	1127	14	pay	pay	VERB
ftr-430	1127	15	fairness	fairness	NOUN
ftr-430	1127	16	principle	principle	NOUN
ftr-430	1127	17	to	to	ADP
ftr-430	1127	18	international	international	ADJ
ftr-430	1127	19	income	income	NOUN
ftr-430	1127	20	taxation	taxation	NOUN
ftr-430	1127	21	is	be	AUX
ftr-430	1127	22	complicated	complicate	VERB
ftr-430	1127	23	by	by	ADP
ftr-430	1127	24	the	the	DET
ftr-430	1127	25	presence	presence	NOUN
ftr-430	1127	26	of	of	ADP
ftr-430	1127	27	foreign	foreign	ADJ
ftr-430	1127	28	taxpayers	taxpayer	NOUN
ftr-430	1127	29	,	,	PUNCT
ftr-430	1127	30	by	by	ADP
ftr-430	1127	31	income	income	NOUN
ftr-430	1127	32	earned	earn	VERB
ftr-430	1127	33	through	through	ADP
ftr-430	1127	34	c	c	NOUN
ftr-430	1127	35	corporations	corporation	NOUN
ftr-430	1127	36	and	and	CCONJ
ftr-430	1127	37	by	by	ADP
ftr-430	1127	38	the	the	DET
ftr-430	1127	39	claims	claim	NOUN
ftr-430	1127	40	of	of	ADP
ftr-430	1127	41	other	other	ADJ
ftr-430	1127	42	governments	government	NOUN
ftr-430	1127	43	to	to	PART
ftr-430	1127	44	tax	tax	VERB
ftr-430	1127	45	cross	cross	ADJ
ftr-430	1127	46	-	-	ADJ
ftr-430	1127	47	border	border	ADJ
ftr-430	1127	48	income	income	NOUN
ftr-430	1127	49	,	,	PUNCT
ftr-430	1127	50	it	it	PRON
ftr-430	1127	51	is	be	AUX
ftr-430	1127	52	nonetheless	nonetheless	ADV
ftr-430	1127	53	possible	possible	ADJ
ftr-430	1127	54	,	,	PUNCT
ftr-430	1127	55	and	and	CCONJ
ftr-430	1127	56	indeed	indeed	ADV
ftr-430	1127	57	important	important	ADJ
ftr-430	1127	58	,	,	PUNCT
ftr-430	1127	59	to	to	PART
ftr-430	1127	60	analyze	analyze	VERB
ftr-430	1127	61	international	international	ADJ
ftr-430	1127	62	tax	tax	NOUN
ftr-430	1127	63	policy	policy	NOUN
ftr-430	1127	64	in	in	ADP
ftr-430	1127	65	terms	term	NOUN
ftr-430	1127	66	of	of	ADP
ftr-430	1127	67	fairness	fairness	NOUN
ftr-430	1127	68	.	.	PUNCT
ftr-430	1128	1	as	as	SCONJ
ftr-430	1128	2	the	the	DET
ftr-430	1128	3	foregoing	forego	VERB
ftr-430	1128	4	discussion	discussion	NOUN
ftr-430	1128	5	demonstrates	demonstrate	VERB
ftr-430	1128	6	,	,	PUNCT
ftr-430	1128	7	we	we	PRON
ftr-430	1128	8	believe	believe	VERB
ftr-430	1128	9	that	that	SCONJ
ftr-430	1128	10	the	the	DET
ftr-430	1128	11	fairness	fairness	NOUN
ftr-430	1128	12	criterion	criterion	NOUN
ftr-430	1128	13	supports	support	VERB
ftr-430	1128	14	the	the	DET
ftr-430	1128	15	conclusion	conclusion	NOUN
ftr-430	1128	16	that	that	SCONJ
ftr-430	1128	17	taxing	tax	VERB
ftr-430	1128	18	worldwide	worldwide	ADJ
ftr-430	1128	19	income	income	NOUN
ftr-430	1128	20	and	and	CCONJ
ftr-430	1128	21	ending	end	VERB
ftr-430	1128	22	the	the	DET
ftr-430	1128	23	deferral	deferral	ADJ
ftr-430	1128	24	privilege	privilege	NOUN
ftr-430	1128	25	provides	provide	VERB
ftr-430	1128	26	a	a	DET
ftr-430	1128	27	tax	tax	NOUN
ftr-430	1128	28	regime	regime	NOUN
ftr-430	1128	29	that	that	PRON
ftr-430	1128	30	is	be	AUX
ftr-430	1128	31	superior	superior	ADJ
ftr-430	1128	32	to	to	ADP
ftr-430	1128	33	either	either	CCONJ
ftr-430	1128	34	the	the	DET
ftr-430	1128	35	current	current	ADJ
ftr-430	1128	36	system	system	NOUN
ftr-430	1128	37	or	or	CCONJ
ftr-430	1128	38	the	the	DET
ftr-430	1128	39	adoption	adoption	NOUN
ftr-430	1128	40	of	of	ADP
ftr-430	1128	41	an	an	DET
ftr-430	1128	42	exemption	exemption	NOUN
ftr-430	1128	43	system	system	NOUN
ftr-430	1128	44	.	.	PUNCT