id	sid	tid	token	lemma	pos
ftr-480	1	1	florida	florida	PROPN
ftr-480	1	2	tax	tax	PROPN
ftr-480	1	3	review	review	NOUN
ftr-480	1	4	volume	volume	NOUN
ftr-480	1	5	2	2	NUM
ftr-480	1	6	1995	1995	NUM
ftr-480	1	7	number	number	NOUN
ftr-480	1	8	8	8	NUM
ftr-480	1	9	accommodating	accommodate	VERB
ftr-480	1	10	the	the	DET
ftr-480	1	11	"	"	PUNCT
ftr-480	1	12	low	low	ADJ
ftr-480	1	13	-	-	PUNCT
ftr-480	1	14	income	income	NOUN
ftr-480	1	15	"	"	PUNCT
ftr-480	1	16	in	in	ADP
ftr-480	1	17	a	a	DET
ftr-480	1	18	cash	cash	NOUN
ftr-480	1	19	-	-	PUNCT
ftr-480	1	20	flow	flow	NOUN
ftr-480	1	21	or	or	CCONJ
ftr-480	1	22	consumed	consume	VERB
ftr-480	1	23	income	income	NOUN
ftr-480	1	24	tax	tax	NOUN
ftr-480	1	25	world	world	PROPN
ftr-480	1	26	george	george	PROPN
ftr-480	1	27	k.	k.	PROPN
ftr-480	1	28	yin	yin	PROPN
ftr-480	1	29	'	'	PUNCT
ftr-480	1	30	abstract	abstract	NOUN
ftr-480	1	31	.........................................	.........................................	PUNCT
ftr-480	2	1	447	447	NUM
ftr-480	2	2	i.	i.	NOUN
ftr-480	2	3	introduction	introduction	NOUN
ftr-480	2	4	................................	................................	PUNCT
ftr-480	2	5	448	448	NUM
ftr-480	2	6	ii	ii	NOUN
ftr-480	2	7	.	.	PUNCT
ftr-480	3	1	overview	overview	NOUN
ftr-480	3	2	of	of	ADP
ftr-480	3	3	a	a	DET
ftr-480	3	4	cash	cash	NOUN
ftr-480	3	5	-	-	PUNCT
ftr-480	3	6	flow	flow	NOUN
ftr-480	3	7	tax	tax	NOUN
ftr-480	3	8	systei	systei	NOUN
ftr-480	3	9	............	............	PUNCT
ftr-480	3	10	449	449	NUM
ftr-480	3	11	a.	a.	NOUN
ftr-480	3	12	cash	cash	NOUN
ftr-480	3	13	-	-	PUNCT
ftr-480	3	14	flow	flow	NOUN
ftr-480	3	15	tax	tax	NOUN
ftr-480	3	16	in	in	ADP
ftr-480	3	17	contrast	contrast	NOUN
ftr-480	3	18	to	to	ADP
ftr-480	3	19	other	other	ADJ
ftr-480	3	20	broad	broad	ADV
ftr-480	3	21	-	-	PUNCT
ftr-480	3	22	based	base	VERB
ftr-480	3	23	consumption	consumption	NOUN
ftr-480	3	24	taxes	taxis	NOUN
ftr-480	3	25	........................	........................	PUNCT
ftr-480	4	1	449	449	NUM
ftr-480	4	2	b.	b.	PROPN
ftr-480	4	3	illustrative	illustrative	ADJ
ftr-480	4	4	cases	case	NOUN
ftr-480	4	5	.........................	.........................	PUNCT
ftr-480	4	6	452	452	NUM
ftr-480	4	7	1	1	NUM
ftr-480	4	8	.	.	PUNCT
ftr-480	4	9	low	low	ADJ
ftr-480	4	10	-	-	PUNCT
ftr-480	4	11	wage	wage	NOUN
ftr-480	4	12	worker	worker	NOUN
ftr-480	4	13	...................	...................	PUNCT
ftr-480	4	14	453	453	NUM
ftr-480	4	15	2	2	NUM
ftr-480	4	16	.	.	PUNCT
ftr-480	4	17	student	student	NOUN
ftr-480	4	18	...........................	...........................	PUNCT
ftr-480	4	19	453	453	NUM
ftr-480	4	20	3	3	NUM
ftr-480	4	21	.	.	PUNCT
ftr-480	4	22	altruistic	altruistic	ADJ
ftr-480	4	23	middle	middle	ADJ
ftr-480	4	24	-	-	PUNCT
ftr-480	4	25	income	income	NOUN
ftr-480	4	26	worker	worker	NOUN
ftr-480	4	27	.........	.........	PUNCT
ftr-480	4	28	453	453	NUM
ftr-480	4	29	4	4	NUM
ftr-480	4	30	.	.	PUNCT
ftr-480	4	31	middle	middle	ADJ
ftr-480	4	32	-	-	PUNCT
ftr-480	4	33	income	income	NOUN
ftr-480	4	34	investor	investor	NOUN
ftr-480	4	35	...............	...............	PUNCT
ftr-480	4	36	454	454	NUM
ftr-480	4	37	5	5	NUM
ftr-480	4	38	.	.	PUNCT
ftr-480	5	1	senior	senior	ADJ
ftr-480	5	2	citizen	citizen	NOUN
ftr-480	5	3	......................	......................	PUNCT
ftr-480	5	4	454	454	NUM
ftr-480	5	5	c.	c.	NOUN
ftr-480	5	6	some	some	DET
ftr-480	5	7	rationales	rationale	VERB
ftr-480	5	8	for	for	ADP
ftr-480	5	9	cash	cash	NOUN
ftr-480	5	10	-	-	PUNCT
ftr-480	5	11	flow	flow	NOUN
ftr-480	5	12	tax	tax	NOUN
ftr-480	5	13	............	............	PUNCT
ftr-480	5	14	454	454	NUM
ftr-480	5	15	1	1	NUM
ftr-480	5	16	.	.	PUNCT
ftr-480	6	1	neutrality	neutrality	NOUN
ftr-480	6	2	in	in	ADP
ftr-480	6	3	treatment	treatment	NOUN
ftr-480	6	4	of	of	ADP
ftr-480	6	5	present	present	ADJ
ftr-480	6	6	versus	versus	ADP
ftr-480	6	7	future	future	ADJ
ftr-480	6	8	consumption	consumption	NOUN
ftr-480	6	9	..................	..................	PUNCT
ftr-480	6	10	454	454	NUM
ftr-480	6	11	2	2	NUM
ftr-480	6	12	.	.	PUNCT
ftr-480	6	13	ease	ease	NOUN
ftr-480	6	14	of	of	ADP
ftr-480	6	15	administration	administration	NOUN
ftr-480	6	16	................	................	PUNCT
ftr-480	7	1	456	456	NUM
ftr-480	7	2	a.	a.	NOUN
ftr-480	7	3	realization	realization	NOUN
ftr-480	7	4	...................	...................	PUNCT
ftr-480	8	1	457	457	NUM
ftr-480	8	2	b.	b.	PROPN
ftr-480	8	3	capital	capital	PROPN
ftr-480	8	4	recovery	recovery	NOUN
ftr-480	8	5	deductions	deduction	NOUN
ftr-480	8	6	......	......	PUNCT
ftr-480	8	7	457	457	NUM
ftr-480	8	8	c.	c.	NOUN
ftr-480	8	9	inflation	inflation	NOUN
ftr-480	8	10	.....................	.....................	PUNCT
ftr-480	8	11	457	457	NUM
ftr-480	8	12	d.	d.	PROPN
ftr-480	8	13	corporate	corporate	ADJ
ftr-480	8	14	taxation	taxation	NOUN
ftr-480	8	15	.............	.............	PUNCT
ftr-480	9	1	458	458	NUM
ftr-480	9	2	*	*	PUNCT
ftr-480	9	3	professor	professor	NOUN
ftr-480	9	4	of	of	ADP
ftr-480	9	5	law	law	NOUN
ftr-480	9	6	,	,	PUNCT
ftr-480	9	7	university	university	PROPN
ftr-480	9	8	of	of	ADP
ftr-480	9	9	virginia	virginia	PROPN
ftr-480	9	10	.	.	PUNCT
ftr-480	10	1	b.a	b.a	PROPN
ftr-480	10	2	.	.	PROPN
ftr-480	10	3	1970	1970	NUM
ftr-480	10	4	.	.	PUNCT
ftr-480	11	1	michigan	michigan	PROPN
ftr-480	11	2	;	;	PUNCT
ftr-480	11	3	m.ed	m.ed	PROPN
ftr-480	11	4	.	.	PROPN
ftr-480	11	5	1972	1972	NUM
ftr-480	11	6	,	,	PUNCT
ftr-480	11	7	florida	florida	PROPN
ftr-480	11	8	;	;	PUNCT
ftr-480	11	9	j.d	j.d	PROPN
ftr-480	11	10	.	.	PROPN
ftr-480	11	11	1977	1977	NUM
ftr-480	11	12	,	,	PUNCT
ftr-480	11	13	geo	geo	PROPN
ftr-480	11	14	.	.	PROPN
ftr-480	11	15	wash	wash	PROPN
ftr-480	11	16	.	.	PUNCT
ftr-480	12	1	i	i	PRON
ftr-480	12	2	presented	present	VERB
ftr-480	12	3	an	an	DET
ftr-480	12	4	outline	outline	NOUN
ftr-480	12	5	of	of	ADP
ftr-480	12	6	this	this	DET
ftr-480	12	7	paper	paper	NOUN
ftr-480	12	8	to	to	ADP
ftr-480	12	9	a	a	DET
ftr-480	12	10	meeting	meeting	NOUN
ftr-480	12	11	of	of	ADP
ftr-480	12	12	the	the	DET
ftr-480	12	13	tax	tax	NOUN
ftr-480	12	14	structure	structure	NOUN
ftr-480	12	15	and	and	CCONJ
ftr-480	12	16	simplification	simplification	NOUN
ftr-480	12	17	committee	committee	NOUN
ftr-480	12	18	of	of	ADP
ftr-480	12	19	the	the	DET
ftr-480	12	20	tax	tax	NOUN
ftr-480	12	21	section	section	NOUN
ftr-480	12	22	of	of	ADP
ftr-480	12	23	the	the	DET
ftr-480	12	24	american	american	PROPN
ftr-480	12	25	bar	bar	PROPN
ftr-480	12	26	association	association	NOUN
ftr-480	12	27	in	in	ADP
ftr-480	12	28	august	august	PROPN
ftr-480	12	29	,	,	PUNCT
ftr-480	12	30	1993	1993	NUM
ftr-480	12	31	,	,	PUNCT
ftr-480	12	32	and	and	CCONJ
ftr-480	12	33	a	a	DET
ftr-480	12	34	draft	draft	NOUN
ftr-480	12	35	of	of	ADP
ftr-480	12	36	the	the	DET
ftr-480	12	37	paper	paper	NOUN
ftr-480	12	38	to	to	ADP
ftr-480	12	39	a	a	DET
ftr-480	12	40	university	university	PROPN
ftr-480	12	41	of	of	ADP
ftr-480	12	42	virginia	virginia	PROPN
ftr-480	12	43	law	law	PROPN
ftr-480	12	44	school	school	NOUN
ftr-480	12	45	workshop	workshop	NOUN
ftr-480	12	46	.	.	PUNCT
ftr-480	13	1	my	my	PRON
ftr-480	13	2	thanks	thank	NOUN
ftr-480	13	3	to	to	ADP
ftr-480	13	4	the	the	DET
ftr-480	13	5	participants	participant	NOUN
ftr-480	13	6	of	of	ADP
ftr-480	13	7	that	that	DET
ftr-480	13	8	meeting	meeting	NOUN
ftr-480	13	9	and	and	CCONJ
ftr-480	13	10	workshop	workshop	NOUN
ftr-480	13	11	,	,	PUNCT
ftr-480	13	12	to	to	ADP
ftr-480	13	13	cliff	cliff	NOUN
ftr-480	13	14	fleming	fleme	VERB
ftr-480	13	15	for	for	ADP
ftr-480	13	16	reviewing	review	VERB
ftr-480	13	17	a	a	DET
ftr-480	13	18	prior	prior	ADJ
ftr-480	13	19	version	version	NOUN
ftr-480	13	20	of	of	ADP
ftr-480	13	21	this	this	DET
ftr-480	13	22	paper	paper	NOUN
ftr-480	13	23	,	,	PUNCT
ftr-480	13	24	to	to	PART
ftr-480	13	25	alice	alice	PROPN
ftr-480	13	26	baker	baker	PROPN
ftr-480	13	27	for	for	ADP
ftr-480	13	28	her	her	PRON
ftr-480	13	29	research	research	NOUN
ftr-480	13	30	assistance	assistance	NOUN
ftr-480	13	31	,	,	PUNCT
ftr-480	13	32	and	and	CCONJ
ftr-480	13	33	to	to	ADP
ftr-480	13	34	the	the	DET
ftr-480	13	35	university	university	PROPN
ftr-480	13	36	of	of	ADP
ftr-480	13	37	virginia	virginia	PROPN
ftr-480	13	38	school	school	PROPN
ftr-480	13	39	of	of	ADP
ftr-480	13	40	law	law	NOUN
ftr-480	13	41	for	for	ADP
ftr-480	13	42	research	research	NOUN
ftr-480	13	43	support	support	NOUN
ftr-480	13	44	.	.	PUNCT
ftr-480	14	1	copyright	copyright	NOUN
ftr-480	14	2	©	©	PROPN
ftr-480	14	3	1995	1995	NUM
ftr-480	14	4	by	by	ADP
ftr-480	14	5	george	george	PROPN
ftr-480	14	6	k.	k.	PROPN
ftr-480	14	7	yin	yin	PROPN
ftr-480	14	8	.	.	PUNCT
ftr-480	15	1	all	all	DET
ftr-480	15	2	rights	right	NOUN
ftr-480	15	3	reserved	reserve	VERB
ftr-480	15	4	.	.	PUNCT
ftr-480	16	1	florida	florida	PROPN
ftr-480	16	2	tax	tax	PROPN
ftr-480	16	3	review	review	PROPN
ftr-480	16	4	iii	iii	X
ftr-480	16	5	.	.	PUNCT
ftr-480	17	1	should	should	AUX
ftr-480	17	2	progressivity	progressivity	NOUN
ftr-480	17	3	concerns	concern	NOUN
ftr-480	17	4	be	be	AUX
ftr-480	17	5	addressed	address	VERB
ftr-480	17	6	within	within	ADP
ftr-480	17	7	the	the	DET
ftr-480	17	8	contours	contours	NOUN
ftr-480	17	9	of	of	ADP
ftr-480	17	10	a	a	DET
ftr-480	17	11	new	new	ADJ
ftr-480	17	12	consumption	consumption	NOUN
ftr-480	17	13	tax	tax	NOUN
ftr-480	17	14	?	?	PUNCT
ftr-480	17	15	.	.	PUNCT
ftr-480	18	1	.	.	PUNCT
ftr-480	18	2	.	.	PUNCT
ftr-480	19	1	.	.	PUNCT
ftr-480	19	2	.	.	PUNCT
ftr-480	20	1	.	.	PUNCT
ftr-480	20	2	.	.	PUNCT
ftr-480	21	1	.	.	PUNCT
ftr-480	22	1	458	458	NUM
ftr-480	22	2	a.	a.	NOUN
ftr-480	22	3	distributional	distributional	ADJ
ftr-480	22	4	impact	impact	NOUN
ftr-480	22	5	of	of	ADP
ftr-480	22	6	change	change	NOUN
ftr-480	22	7	...............	...............	PUNCT
ftr-480	22	8	459	459	NUM
ftr-480	22	9	b.	b.	PROPN
ftr-480	22	10	avenues	avenue	NOUN
ftr-480	22	11	other	other	ADJ
ftr-480	22	12	than	than	ADP
ftr-480	22	13	cash	cash	NOUN
ftr-480	22	14	-	-	PUNCT
ftr-480	22	15	flow	flow	NOUN
ftr-480	22	16	tax	tax	NOUN
ftr-480	22	17	for	for	ADP
ftr-480	22	18	addressing	address	VERB
ftr-480	22	19	progressivity	progressivity	NOUN
ftr-480	22	20	concerns	concern	NOUN
ftr-480	22	21	.............	.............	PUNCT
ftr-480	22	22	461	461	NUM
ftr-480	22	23	iv	iv	NOUN
ftr-480	22	24	.	.	PUNCT
ftr-480	23	1	accommodating	accommodate	VERB
ftr-480	23	2	the	the	DET
ftr-480	23	3	low	low	ADJ
ftr-480	23	4	-	-	PUNCT
ftr-480	23	5	income	income	NOUN
ftr-480	23	6	in	in	ADP
ftr-480	23	7	a	a	DET
ftr-480	23	8	cash	cash	NOUN
ftr-480	23	9	-	-	PUNCT
ftr-480	23	10	flow	flow	NOUN
ftr-480	23	11	or	or	CCONJ
ftr-480	23	12	consumed	consume	VERB
ftr-480	23	13	income	income	NOUN
ftr-480	23	14	tax	tax	NOUN
ftr-480	23	15	world	world	NOUN
ftr-480	23	16	.................	.................	PUNCT
ftr-480	23	17	466	466	NUM
ftr-480	23	18	a.	a.	NOUN
ftr-480	23	19	nunn	nunn	PROPN
ftr-480	23	20	-	-	PUNCT
ftr-480	23	21	domenici	domenici	NOUN
ftr-480	23	22	proposals	proposal	NOUN
ftr-480	23	23	affecting	affect	VERB
ftr-480	23	24	the	the	DET
ftr-480	23	25	low	low	ADJ
ftr-480	23	26	-	-	PUNCT
ftr-480	23	27	income	income	NOUN
ftr-480	23	28	.	.	PUNCT
ftr-480	24	1	466	466	NUM
ftr-480	24	2	b.	b.	NOUN
ftr-480	24	3	implementation	implementation	NOUN
ftr-480	24	4	issues	issue	NOUN
ftr-480	24	5	......................	......................	PUNCT
ftr-480	24	6	469	469	NUM
ftr-480	24	7	1	1	X
ftr-480	24	8	.	.	PUNCT
ftr-480	25	1	eligibility	eligibility	NOUN
ftr-480	25	2	for	for	ADP
ftr-480	25	3	negative	negative	ADJ
ftr-480	25	4	tax	tax	NOUN
ftr-480	25	5	subsidy	subsidy	NOUN
ftr-480	25	6	.......	.......	PUNCT
ftr-480	25	7	469	469	NUM
ftr-480	25	8	2	2	X
ftr-480	25	9	.	.	PUNCT
ftr-480	25	10	problems	problem	NOUN
ftr-480	25	11	associated	associate	VERB
ftr-480	25	12	with	with	ADP
ftr-480	25	13	larger	large	ADJ
ftr-480	25	14	negative	negative	ADJ
ftr-480	25	15	tax	tax	NOUN
ftr-480	25	16	subsidy	subsidy	NOUN
ftr-480	25	17	........................	........................	PUNCT
ftr-480	26	1	474	474	NUM
ftr-480	26	2	3	3	NUM
ftr-480	26	3	.	.	PUNCT
ftr-480	26	4	implementing	implement	VERB
ftr-480	26	5	the	the	DET
ftr-480	26	6	payroll	payroll	NOUN
ftr-480	26	7	tax	tax	NOUN
ftr-480	26	8	credit	credit	NOUN
ftr-480	26	9	......	......	PUNCT
ftr-480	26	10	477	477	NUM
ftr-480	26	11	4	4	NUM
ftr-480	26	12	.	.	PUNCT
ftr-480	26	13	proper	proper	ADJ
ftr-480	26	14	taxable	taxable	ADJ
ftr-480	26	15	unit	unit	NOUN
ftr-480	26	16	.................	.................	PUNCT
ftr-480	26	17	480	480	NUM
ftr-480	26	18	5	5	NUM
ftr-480	26	19	.	.	PUNCT
ftr-480	26	20	proper	proper	ADJ
ftr-480	26	21	size	size	NOUN
ftr-480	26	22	of	of	ADP
ftr-480	26	23	family	family	NOUN
ftr-480	26	24	living	living	NOUN
ftr-480	26	25	allowance	allowance	NOUN
ftr-480	26	26	....	....	PUNCT
ftr-480	27	1	485	485	NUM
ftr-480	27	2	6	6	NUM
ftr-480	27	3	.	.	PUNCT
ftr-480	27	4	graduated	graduate	VERB
ftr-480	27	5	tax	tax	NOUN
ftr-480	27	6	rates	rate	NOUN
ftr-480	27	7	.................	.................	PUNCT
ftr-480	28	1	486	486	NUM
ftr-480	28	2	v.	v.	ADP
ftr-480	28	3	summary	summary	NOUN
ftr-480	28	4	and	and	CCONJ
ftr-480	28	5	conclusion	conclusion	NOUN
ftr-480	28	6	........................	........................	PUNCT
ftr-480	29	1	490	490	NUM
ftr-480	29	2	[	[	NOUN
ftr-480	29	3	vol	vol	NOUN
ftr-480	29	4	.	.	NOUN
ftr-480	29	5	2:8	2:8	NUM
ftr-480	29	6	acconmtodating	acconmtodate	VERB
ftr-480	29	7	the	the	DET
ftr-480	29	8	"	"	PUNCT
ftr-480	29	9	low	low	ADJ
ftr-480	29	10	-	-	PUNCT
ftr-480	29	11	income	income	NOUN
ftr-480	29	12	"	"	PUNCT
ftr-480	29	13	abstract	abstract	ADJ
ftr-480	29	14	this	this	DET
ftr-480	29	15	article	article	NOUN
ftr-480	29	16	concerns	concern	VERB
ftr-480	29	17	a	a	DET
ftr-480	29	18	tax	tax	NOUN
ftr-480	29	19	policy	policy	NOUN
ftr-480	29	20	issue	issue	NOUN
ftr-480	29	21	of	of	ADP
ftr-480	29	22	keen	keen	ADJ
ftr-480	29	23	current	current	ADJ
ftr-480	29	24	interest	interest	NOUN
ftr-480	29	25	:	:	PUNCT
ftr-480	29	26	the	the	DET
ftr-480	29	27	possible	possible	ADJ
ftr-480	29	28	replacement	replacement	NOUN
ftr-480	29	29	of	of	ADP
ftr-480	29	30	the	the	DET
ftr-480	29	31	income	income	NOUN
ftr-480	29	32	tax	tax	NOUN
ftr-480	29	33	with	with	ADP
ftr-480	29	34	a	a	DET
ftr-480	29	35	broad	broad	ADV
ftr-480	29	36	-	-	PUNCT
ftr-480	29	37	based	base	VERB
ftr-480	29	38	tax	tax	NOUN
ftr-480	29	39	on	on	ADP
ftr-480	29	40	consumption	consumption	NOUN
ftr-480	29	41	.	.	PUNCT
ftr-480	30	1	the	the	DET
ftr-480	30	2	leadership	leadership	NOUN
ftr-480	30	3	of	of	ADP
ftr-480	30	4	the	the	DET
ftr-480	30	5	new	new	ADJ
ftr-480	30	6	104th	104th	ADJ
ftr-480	30	7	congress	congress	PROPN
ftr-480	30	8	has	have	AUX
ftr-480	30	9	promised	promise	VERB
ftr-480	30	10	early	early	ADJ
ftr-480	30	11	scrutiny	scrutiny	NOUN
ftr-480	30	12	of	of	ADP
ftr-480	30	13	consumption	consumption	NOUN
ftr-480	30	14	tax	tax	NOUN
ftr-480	30	15	proposals	proposal	NOUN
ftr-480	30	16	.	.	PUNCT
ftr-480	31	1	the	the	DET
ftr-480	31	2	weak	weak	ADJ
ftr-480	31	3	link	link	NOUN
ftr-480	31	4	of	of	ADP
ftr-480	31	5	most	most	ADJ
ftr-480	31	6	consumption	consumption	NOUN
ftr-480	31	7	tax	tax	NOUN
ftr-480	31	8	plans	plan	NOUN
ftr-480	31	9	relates	relate	VERB
ftr-480	31	10	to	to	ADP
ftr-480	31	11	how	how	SCONJ
ftr-480	31	12	they	they	PRON
ftr-480	31	13	would	would	AUX
ftr-480	31	14	distribute	distribute	VERB
ftr-480	31	15	the	the	DET
ftr-480	31	16	tax	tax	NOUN
ftr-480	31	17	burden	burden	NOUN
ftr-480	31	18	across	across	ADP
ftr-480	31	19	income	income	NOUN
ftr-480	31	20	classes	class	NOUN
ftr-480	31	21	.	.	PUNCT
ftr-480	32	1	critics	critic	NOUN
ftr-480	32	2	charge	charge	VERB
ftr-480	32	3	that	that	SCONJ
ftr-480	32	4	consumption	consumption	NOUN
ftr-480	32	5	taxes	taxis	NOUN
ftr-480	32	6	are	be	AUX
ftr-480	32	7	regressive	regressive	ADJ
ftr-480	32	8	or	or	CCONJ
ftr-480	32	9	at	at	ADP
ftr-480	32	10	least	least	ADJ
ftr-480	32	11	not	not	PART
ftr-480	32	12	as	as	ADV
ftr-480	32	13	progressive	progressive	ADJ
ftr-480	32	14	as	as	ADP
ftr-480	32	15	the	the	DET
ftr-480	32	16	existing	exist	VERB
ftr-480	32	17	income	income	NOUN
ftr-480	32	18	tax	tax	NOUN
ftr-480	32	19	.	.	PUNCT
ftr-480	33	1	many	many	ADJ
ftr-480	33	2	theorists	theorist	NOUN
ftr-480	33	3	believe	believe	VERB
ftr-480	33	4	,	,	PUNCT
ftr-480	33	5	however	however	ADV
ftr-480	33	6	,	,	PUNCT
ftr-480	33	7	that	that	SCONJ
ftr-480	33	8	one	one	NUM
ftr-480	33	9	form	form	NOUN
ftr-480	33	10	of	of	ADP
ftr-480	33	11	broad	broad	ADV
ftr-480	33	12	-	-	PUNCT
ftr-480	33	13	based	base	VERB
ftr-480	33	14	consumption	consumption	NOUN
ftr-480	33	15	tax	tax	NOUN
ftr-480	33	16	,	,	PUNCT
ftr-480	33	17	a	a	DET
ftr-480	33	18	cash	cash	NOUN
ftr-480	33	19	-	-	PUNCT
ftr-480	33	20	flow	flow	NOUN
ftr-480	33	21	or	or	CCONJ
ftr-480	33	22	consumed	consume	VERB
ftr-480	33	23	income	income	NOUN
ftr-480	33	24	tax	tax	NOUN
ftr-480	33	25	,	,	PUNCT
ftr-480	33	26	is	be	AUX
ftr-480	33	27	immune	immune	ADJ
ftr-480	33	28	to	to	ADP
ftr-480	33	29	such	such	ADJ
ftr-480	33	30	criticism	criticism	NOUN
ftr-480	33	31	because	because	SCONJ
ftr-480	33	32	it	it	PRON
ftr-480	33	33	is	be	AUX
ftr-480	33	34	an	an	DET
ftr-480	33	35	individualized	individualized	ADJ
ftr-480	33	36	consumption	consumption	NOUN
ftr-480	33	37	tax	tax	NOUN
ftr-480	33	38	and	and	CCONJ
ftr-480	33	39	could	could	AUX
ftr-480	33	40	be	be	AUX
ftr-480	33	41	implemented	implement	VERB
ftr-480	33	42	in	in	ADP
ftr-480	33	43	a	a	DET
ftr-480	33	44	manner	manner	NOUN
ftr-480	33	45	very	very	ADV
ftr-480	33	46	similar	similar	ADJ
ftr-480	33	47	to	to	ADP
ftr-480	33	48	the	the	DET
ftr-480	33	49	income	income	NOUN
ftr-480	33	50	tax	tax	NOUN
ftr-480	33	51	.	.	PUNCT
ftr-480	34	1	supporters	supporter	NOUN
ftr-480	34	2	of	of	ADP
ftr-480	34	3	the	the	DET
ftr-480	34	4	cash	cash	NOUN
ftr-480	34	5	-	-	PUNCT
ftr-480	34	6	flow	flow	NOUN
ftr-480	34	7	tax	tax	NOUN
ftr-480	34	8	assert	assert	NOUN
ftr-480	34	9	that	that	SCONJ
ftr-480	34	10	it	it	PRON
ftr-480	34	11	is	be	AUX
ftr-480	34	12	flexible	flexible	ADJ
ftr-480	34	13	enough	enough	ADV
ftr-480	34	14	to	to	PART
ftr-480	34	15	attain	attain	VERB
ftr-480	34	16	any	any	DET
ftr-480	34	17	desired	desire	VERB
ftr-480	34	18	degree	degree	NOUN
ftr-480	34	19	of	of	ADP
ftr-480	34	20	progressivity	progressivity	NOUN
ftr-480	34	21	.	.	PUNCT
ftr-480	35	1	in	in	ADP
ftr-480	35	2	this	this	DET
ftr-480	35	3	article	article	NOUN
ftr-480	35	4	,	,	PUNCT
ftr-480	35	5	i	i	PRON
ftr-480	35	6	examine	examine	VERB
ftr-480	35	7	that	that	SCONJ
ftr-480	35	8	proposition	proposition	NOUN
ftr-480	35	9	.	.	PUNCT
ftr-480	36	1	focusing	focus	VERB
ftr-480	36	2	on	on	ADP
ftr-480	36	3	the	the	DET
ftr-480	36	4	impact	impact	NOUN
ftr-480	36	5	of	of	ADP
ftr-480	36	6	the	the	DET
ftr-480	36	7	cash	cash	NOUN
ftr-480	36	8	-	-	PUNCT
ftr-480	36	9	flow	flow	NOUN
ftr-480	36	10	tax	tax	NOUN
ftr-480	36	11	on	on	ADP
ftr-480	36	12	low	low	ADJ
ftr-480	36	13	-	-	PUNCT
ftr-480	36	14	income	income	NOUN
ftr-480	36	15	taxpayers	taxpayer	NOUN
ftr-480	36	16	,	,	PUNCT
ftr-480	36	17	i	i	PRON
ftr-480	36	18	conclude	conclude	VERB
ftr-480	36	19	that	that	SCONJ
ftr-480	36	20	it	it	PRON
ftr-480	36	21	would	would	AUX
ftr-480	36	22	be	be	AUX
ftr-480	36	23	surprisingly	surprisingly	ADV
ftr-480	36	24	difficult	difficult	ADJ
ftr-480	36	25	to	to	PART
ftr-480	36	26	fashion	fashion	VERB
ftr-480	36	27	a	a	DET
ftr-480	36	28	cash	cash	NOUN
ftr-480	36	29	-	-	PUNCT
ftr-480	36	30	flow	flow	NOUN
ftr-480	36	31	tax	tax	NOUN
ftr-480	36	32	as	as	ADP
ftr-480	36	33	redistributive	redistributive	ADJ
ftr-480	36	34	at	at	ADP
ftr-480	36	35	the	the	DET
ftr-480	36	36	lower	low	ADJ
ftr-480	36	37	end	end	NOUN
ftr-480	36	38	of	of	ADP
ftr-480	36	39	the	the	DET
ftr-480	36	40	income	income	NOUN
ftr-480	36	41	scale	scale	NOUN
ftr-480	36	42	as	as	ADP
ftr-480	36	43	the	the	DET
ftr-480	36	44	current	current	ADJ
ftr-480	36	45	income	income	NOUN
ftr-480	36	46	tax	tax	NOUN
ftr-480	36	47	system	system	NOUN
ftr-480	36	48	while	while	SCONJ
ftr-480	36	49	still	still	ADV
ftr-480	36	50	preserving	preserve	VERB
ftr-480	36	51	the	the	DET
ftr-480	36	52	asserted	assert	VERB
ftr-480	36	53	advantages	advantage	NOUN
ftr-480	36	54	of	of	ADP
ftr-480	36	55	the	the	DET
ftr-480	36	56	cash	cash	NOUN
ftr-480	36	57	-	-	PUNCT
ftr-480	36	58	flow	flow	NOUN
ftr-480	36	59	tax	tax	NOUN
ftr-480	36	60	.	.	PUNCT
ftr-480	37	1	although	although	SCONJ
ftr-480	37	2	it	it	PRON
ftr-480	37	3	may	may	AUX
ftr-480	37	4	still	still	ADV
ftr-480	37	5	be	be	AUX
ftr-480	37	6	advisable	advisable	ADJ
ftr-480	37	7	to	to	PART
ftr-480	37	8	move	move	VERB
ftr-480	37	9	towards	towards	ADP
ftr-480	37	10	a	a	DET
ftr-480	37	11	cash	cash	NOUN
ftr-480	37	12	-	-	PUNCT
ftr-480	37	13	flow	flow	NOUN
ftr-480	37	14	tax	tax	NOUN
ftr-480	37	15	system	system	NOUN
ftr-480	37	16	,	,	PUNCT
ftr-480	37	17	it	it	PRON
ftr-480	37	18	is	be	AUX
ftr-480	37	19	important	important	ADJ
ftr-480	37	20	for	for	SCONJ
ftr-480	37	21	policymakers	policymaker	NOUN
ftr-480	37	22	to	to	PART
ftr-480	37	23	recognize	recognize	VERB
ftr-480	37	24	the	the	DET
ftr-480	37	25	inherent	inherent	ADJ
ftr-480	37	26	limitations	limitation	NOUN
ftr-480	37	27	of	of	ADP
ftr-480	37	28	such	such	DET
ftr-480	37	29	a	a	DET
ftr-480	37	30	system	system	NOUN
ftr-480	37	31	for	for	ADP
ftr-480	37	32	achieving	achieve	VERB
ftr-480	37	33	progressivity	progressivity	NOUN
ftr-480	37	34	at	at	ADP
ftr-480	37	35	the	the	DET
ftr-480	37	36	lower	low	ADJ
ftr-480	37	37	end	end	NOUN
ftr-480	37	38	of	of	ADP
ftr-480	37	39	the	the	DET
ftr-480	37	40	income	income	NOUN
ftr-480	37	41	spectrum	spectrum	NOUN
ftr-480	37	42	.	.	PUNCT
ftr-480	38	1	19951	19951	NUM
ftr-480	38	2	florida	florida	PROPN
ftr-480	38	3	tax	tax	PROPN
ftr-480	38	4	review	review	PROPN
ftr-480	38	5	i.	i.	NOUN
ftr-480	38	6	introduction	introduction	NOUN
ftr-480	38	7	continuing	continue	VERB
ftr-480	38	8	criticism	criticism	NOUN
ftr-480	38	9	of	of	ADP
ftr-480	38	10	the	the	DET
ftr-480	38	11	complexity	complexity	NOUN
ftr-480	38	12	and	and	CCONJ
ftr-480	38	13	undesirable	undesirable	ADJ
ftr-480	38	14	incentive	incentive	NOUN
ftr-480	38	15	effects	effect	NOUN
ftr-480	38	16	of	of	ADP
ftr-480	38	17	the	the	DET
ftr-480	38	18	income	income	NOUN
ftr-480	38	19	tax	tax	NOUN
ftr-480	38	20	has	have	AUX
ftr-480	38	21	revived	revive	VERB
ftr-480	38	22	bipartisan	bipartisan	ADJ
ftr-480	38	23	talk	talk	NOUN
ftr-480	38	24	of	of	ADP
ftr-480	38	25	the	the	DET
ftr-480	38	26	possibility	possibility	NOUN
ftr-480	38	27	of	of	ADP
ftr-480	38	28	replacing	replace	VERB
ftr-480	38	29	that	that	DET
ftr-480	38	30	tax	tax	NOUN
ftr-480	38	31	with	with	ADP
ftr-480	38	32	a	a	DET
ftr-480	38	33	broad	broad	ADV
ftr-480	38	34	-	-	PUNCT
ftr-480	38	35	based	base	VERB
ftr-480	38	36	consumption	consumption	NOUN
ftr-480	38	37	tax	tax	NOUN
ftr-480	38	38	.	.	PUNCT
ftr-480	38	39	'	'	PUNCT
ftr-480	39	1	among	among	ADP
ftr-480	39	2	the	the	DET
ftr-480	39	3	principal	principal	ADJ
ftr-480	39	4	contenders	contender	NOUN
ftr-480	39	5	are	be	AUX
ftr-480	39	6	a	a	DET
ftr-480	39	7	transactions	transaction	NOUN
ftr-480	39	8	-	-	PUNCT
ftr-480	39	9	based	base	VERB
ftr-480	39	10	consumption	consumption	NOUN
ftr-480	39	11	tax	tax	NOUN
ftr-480	39	12	,	,	PUNCT
ftr-480	39	13	such	such	ADJ
ftr-480	39	14	as	as	ADP
ftr-480	39	15	a	a	DET
ftr-480	39	16	european	european	ADJ
ftr-480	39	17	-	-	PUNCT
ftr-480	39	18	style	style	NOUN
ftr-480	39	19	value	value	NOUN
ftr-480	39	20	added	add	VERB
ftr-480	39	21	tax	tax	NOUN
ftr-480	39	22	(	(	PUNCT
ftr-480	39	23	vat	vat	NOUN
ftr-480	39	24	)	)	PUNCT
ftr-480	39	25	,	,	PUNCT
ftr-480	39	26	and	and	CCONJ
ftr-480	39	27	an	an	DET
ftr-480	39	28	individualized	individualized	ADJ
ftr-480	39	29	consumption	consumption	NOUN
ftr-480	39	30	tax	tax	NOUN
ftr-480	39	31	,	,	PUNCT
ftr-480	39	32	such	such	ADJ
ftr-480	39	33	as	as	ADP
ftr-480	39	34	a	a	DET
ftr-480	39	35	"	"	PUNCT
ftr-480	39	36	consumed	consume	VERB
ftr-480	39	37	income	income	NOUN
ftr-480	39	38	"	"	PUNCT
ftr-480	39	39	or	or	CCONJ
ftr-480	39	40	cash	cash	NOUN
ftr-480	39	41	-	-	PUNCT
ftr-480	39	42	flow	flow	NOUN
ftr-480	39	43	tax	tax	NOUN
ftr-480	39	44	.	.	PUNCT
ftr-480	40	1	a	a	DET
ftr-480	40	2	transactions	transaction	NOUN
ftr-480	40	3	-	-	PUNCT
ftr-480	40	4	based	base	VERB
ftr-480	40	5	tax	tax	NOUN
ftr-480	40	6	offers	offer	VERB
ftr-480	40	7	several	several	ADJ
ftr-480	40	8	advantages	advantage	NOUN
ftr-480	40	9	:	:	PUNCT
ftr-480	40	10	it	it	PRON
ftr-480	40	11	is	be	AUX
ftr-480	40	12	widely	widely	ADV
ftr-480	40	13	used	use	VERB
ftr-480	40	14	,	,	PUNCT
ftr-480	40	15	it	it	PRON
ftr-480	40	16	would	would	AUX
ftr-480	40	17	permit	permit	VERB
ftr-480	40	18	millions	million	NOUN
ftr-480	40	19	of	of	ADP
ftr-480	40	20	taxpayers	taxpayer	NOUN
ftr-480	40	21	to	to	PART
ftr-480	40	22	avoid	avoid	VERB
ftr-480	40	23	filing	file	VERB
ftr-480	40	24	tax	tax	NOUN
ftr-480	40	25	returns	return	NOUN
ftr-480	40	26	,	,	PUNCT
ftr-480	40	27	and	and	CCONJ
ftr-480	40	28	it	it	PRON
ftr-480	40	29	would	would	AUX
ftr-480	40	30	enhance	enhance	VERB
ftr-480	40	31	the	the	DET
ftr-480	40	32	government	government	NOUN
ftr-480	40	33	's	's	PART
ftr-480	40	34	ability	ability	NOUN
ftr-480	40	35	to	to	PART
ftr-480	40	36	tax	tax	VERB
ftr-480	40	37	economic	economic	ADJ
ftr-480	40	38	activity	activity	NOUN
ftr-480	40	39	taking	take	VERB
ftr-480	40	40	place	place	NOUN
ftr-480	40	41	in	in	ADP
ftr-480	40	42	the	the	DET
ftr-480	40	43	"	"	PUNCT
ftr-480	40	44	informal	informal	ADJ
ftr-480	40	45	"	"	PUNCT
ftr-480	40	46	sector	sector	NOUN
ftr-480	40	47	.	.	PUNCT
ftr-480	41	1	it	it	PRON
ftr-480	41	2	also	also	ADV
ftr-480	41	3	has	have	VERB
ftr-480	41	4	an	an	DET
ftr-480	41	5	important	important	ADJ
ftr-480	41	6	disadvantage	disadvantage	NOUN
ftr-480	41	7	:	:	PUNCT
ftr-480	41	8	its	its	PRON
ftr-480	41	9	inflexibility	inflexibility	NOUN
ftr-480	41	10	in	in	ADP
ftr-480	41	11	adjusting	adjust	VERB
ftr-480	41	12	the	the	DET
ftr-480	41	13	burden	burden	NOUN
ftr-480	41	14	of	of	ADP
ftr-480	41	15	the	the	DET
ftr-480	41	16	tax	tax	NOUN
ftr-480	41	17	to	to	ADP
ftr-480	41	18	taxpayers	taxpayer	NOUN
ftr-480	41	19	'	'	PART
ftr-480	41	20	income	income	NOUN
ftr-480	41	21	or	or	CCONJ
ftr-480	41	22	consumption	consumption	NOUN
ftr-480	41	23	levels	level	NOUN
ftr-480	41	24	or	or	CCONJ
ftr-480	41	25	other	other	ADJ
ftr-480	41	26	indications	indication	NOUN
ftr-480	41	27	of	of	ADP
ftr-480	41	28	taxpaying	taxpaying	NOUN
ftr-480	41	29	capacity	capacity	NOUN
ftr-480	41	30	.	.	PUNCT
ftr-480	42	1	concern	concern	NOUN
ftr-480	42	2	about	about	ADP
ftr-480	42	3	that	that	DET
ftr-480	42	4	lack	lack	NOUN
ftr-480	42	5	of	of	ADP
ftr-480	42	6	flexibility	flexibility	NOUN
ftr-480	42	7	has	have	AUX
ftr-480	42	8	led	lead	VERB
ftr-480	42	9	some	some	DET
ftr-480	42	10	policymakers	policymaker	NOUN
ftr-480	42	11	to	to	PART
ftr-480	42	12	consider	consider	VERB
ftr-480	42	13	an	an	DET
ftr-480	42	14	individualized	individualized	ADJ
ftr-480	42	15	consumption	consumption	NOUN
ftr-480	42	16	tax	tax	NOUN
ftr-480	42	17	.	.	PUNCT
ftr-480	43	1	for	for	ADP
ftr-480	43	2	example	example	NOUN
ftr-480	43	3	,	,	PUNCT
ftr-480	43	4	the	the	DET
ftr-480	43	5	center	center	NOUN
ftr-480	43	6	for	for	ADP
ftr-480	43	7	strategic	strategic	ADJ
ftr-480	43	8	and	and	CCONJ
ftr-480	43	9	international	international	ADJ
ftr-480	43	10	studies	study	NOUN
ftr-480	43	11	'	'	PART
ftr-480	43	12	strengthening	strengthening	NOUN
ftr-480	43	13	of	of	ADP
ftr-480	43	14	america	america	PROPN
ftr-480	43	15	commission	commission	PROPN
ftr-480	43	16	,	,	PUNCT
ftr-480	43	17	chaired	chair	VERB
ftr-480	43	18	by	by	ADP
ftr-480	43	19	senators	senator	NOUN
ftr-480	43	20	nunn	nunn	PROPN
ftr-480	43	21	(	(	PUNCT
ftr-480	43	22	d.-ga	d.-ga	PROPN
ftr-480	43	23	.	.	PUNCT
ftr-480	43	24	)	)	PUNCT
ftr-480	43	25	and	and	CCONJ
ftr-480	43	26	domenici	domenici	NOUN
ftr-480	43	27	(	(	PUNCT
ftr-480	43	28	r.-n.m	r.-n.m	NOUN
ftr-480	43	29	.	.	PUNCT
ftr-480	43	30	)	)	PUNCT
ftr-480	43	31	,	,	PUNCT
ftr-480	43	32	is	be	AUX
ftr-480	43	33	reportedly	reportedly	ADV
ftr-480	43	34	developing	develop	VERB
ftr-480	43	35	a	a	DET
ftr-480	43	36	cash	cash	NOUN
ftr-480	43	37	-	-	PUNCT
ftr-480	43	38	flow	flow	NOUN
ftr-480	43	39	or	or	CCONJ
ftr-480	43	40	consumed	consume	VERB
ftr-480	43	41	income	income	NOUN
ftr-480	43	42	tax	tax	NOUN
ftr-480	43	43	to	to	PART
ftr-480	43	44	replace	replace	VERB
ftr-480	43	45	the	the	DET
ftr-480	43	46	income	income	NOUN
ftr-480	43	47	tax	tax	NOUN
ftr-480	43	48	and	and	CCONJ
ftr-480	43	49	a	a	DET
ftr-480	43	50	portion	portion	NOUN
ftr-480	43	51	of	of	ADP
ftr-480	43	52	the	the	DET
ftr-480	43	53	employer	employer	NOUN
ftr-480	43	54	and	and	CCONJ
ftr-480	43	55	employee	employee	NOUN
ftr-480	43	56	payroll	payroll	NOUN
ftr-480	43	57	taxes.2	taxes.2	PROPN
ftr-480	43	58	according	accord	VERB
ftr-480	43	59	to	to	ADP
ftr-480	43	60	the	the	DET
ftr-480	43	61	i.	i.	NOUN
ftr-480	43	62	immediately	immediately	ADV
ftr-480	43	63	after	after	ADP
ftr-480	43	64	the	the	DET
ftr-480	43	65	1994	1994	NUM
ftr-480	43	66	midterm	midterm	NOUN
ftr-480	43	67	election	election	NOUN
ftr-480	43	68	,	,	PUNCT
ftr-480	43	69	new	new	ADJ
ftr-480	43	70	house	house	PROPN
ftr-480	43	71	ways	way	NOUN
ftr-480	43	72	&	&	CCONJ
ftr-480	43	73	means	mean	VERB
ftr-480	43	74	committee	committee	NOUN
ftr-480	43	75	chairman	chairman	NOUN
ftr-480	43	76	bill	bill	PROPN
ftr-480	43	77	archer	archer	PROPN
ftr-480	43	78	(	(	PUNCT
ftr-480	43	79	r.-tx	r.-tx	PROPN
ftr-480	43	80	.	.	PUNCT
ftr-480	43	81	)	)	PUNCT
ftr-480	43	82	expressed	express	VERB
ftr-480	43	83	support	support	NOUN
ftr-480	43	84	for	for	ADP
ftr-480	43	85	moving	move	VERB
ftr-480	43	86	in	in	ADP
ftr-480	43	87	that	that	DET
ftr-480	43	88	direction	direction	NOUN
ftr-480	43	89	.	.	PUNCT
ftr-480	44	1	see	see	VERB
ftr-480	44	2	bill	bill	PROPN
ftr-480	44	3	archer	archer	PROPN
ftr-480	44	4	,	,	PUNCT
ftr-480	44	5	america	america	PROPN
ftr-480	44	6	's	's	PART
ftr-480	44	7	agenda	agenda	NOUN
ftr-480	44	8	,	,	PUNCT
ftr-480	44	9	94	94	NUM
ftr-480	44	10	tnt	tnt	PROPN
ftr-480	44	11	228	228	NUM
ftr-480	44	12	-	-	SYM
ftr-480	44	13	32	32	NUM
ftr-480	44	14	(	(	PUNCT
ftr-480	44	15	nov	nov	PROPN
ftr-480	44	16	.	.	PROPN
ftr-480	44	17	22	22	NUM
ftr-480	44	18	,	,	PUNCT
ftr-480	44	19	1994	1994	NUM
ftr-480	44	20	)	)	PUNCT
ftr-480	44	21	(	(	PUNCT
ftr-480	44	22	lexis	lexis	X
ftr-480	44	23	,	,	PUNCT
ftr-480	44	24	fedtax	fedtax	NOUN
ftr-480	44	25	library	library	NOUN
ftr-480	44	26	,	,	PUNCT
ftr-480	44	27	tnt	tnt	NOUN
ftr-480	44	28	file	file	NOUN
ftr-480	44	29	)	)	PUNCT
ftr-480	44	30	(	(	PUNCT
ftr-480	44	31	transcript	transcript	NOUN
ftr-480	44	32	of	of	ADP
ftr-480	44	33	press	press	NOUN
ftr-480	44	34	conference	conference	NOUN
ftr-480	44	35	held	hold	VERB
ftr-480	44	36	nov	nov	PROPN
ftr-480	44	37	.	.	PROPN
ftr-480	44	38	10	10	NUM
ftr-480	44	39	,	,	PUNCT
ftr-480	44	40	1994	1994	NUM
ftr-480	44	41	)	)	PUNCT
ftr-480	44	42	;	;	PUNCT
ftr-480	44	43	laura	laura	PROPN
ftr-480	44	44	saunders	saunders	PROPN
ftr-480	44	45	,	,	PUNCT
ftr-480	44	46	archer	archer	PROPN
ftr-480	44	47	's	's	PART
ftr-480	44	48	agenda	agenda	NOUN
ftr-480	44	49	,	,	PUNCT
ftr-480	44	50	forbes	forbes	PROPN
ftr-480	44	51	,	,	PUNCT
ftr-480	44	52	dec	dec	PROPN
ftr-480	44	53	.	.	PROPN
ftr-480	44	54	5	5	NUM
ftr-480	44	55	,	,	PUNCT
ftr-480	44	56	1994	1994	NUM
ftr-480	44	57	,	,	PUNCT
ftr-480	44	58	at	at	ADP
ftr-480	44	59	45	45	NUM
ftr-480	44	60	;	;	PUNCT
ftr-480	44	61	jeff	jeff	PROPN
ftr-480	44	62	shear	shear	PROPN
ftr-480	44	63	,	,	PUNCT
ftr-480	44	64	a	a	DET
ftr-480	44	65	new	new	ADJ
ftr-480	44	66	ball	ball	NOUN
ftr-480	44	67	game	game	NOUN
ftr-480	44	68	,	,	PUNCT
ftr-480	44	69	26	26	NUM
ftr-480	44	70	nat'l	nat'l	NOUN
ftr-480	44	71	j.	j.	NOUN
ftr-480	44	72	2781	2781	NUM
ftr-480	44	73	(	(	PUNCT
ftr-480	44	74	1994	1994	NUM
ftr-480	44	75	)	)	PUNCT
ftr-480	44	76	.	.	PUNCT
ftr-480	45	1	also	also	ADV
ftr-480	45	2	,	,	PUNCT
ftr-480	45	3	ways	way	NOUN
ftr-480	45	4	and	and	CCONJ
ftr-480	45	5	means	mean	VERB
ftr-480	45	6	committee	committee	NOUN
ftr-480	45	7	ranking	rank	VERB
ftr-480	45	8	minority	minority	NOUN
ftr-480	45	9	member	member	NOUN
ftr-480	45	10	sam	sam	PROPN
ftr-480	45	11	gibbons	gibbons	PROPN
ftr-480	45	12	(	(	PUNCT
ftr-480	45	13	d.-fi	d.-fi	PROPN
ftr-480	45	14	.	.	PUNCT
ftr-480	45	15	)	)	PUNCT
ftr-480	45	16	has	have	AUX
ftr-480	45	17	long	long	ADV
ftr-480	45	18	been	be	AUX
ftr-480	45	19	an	an	DET
ftr-480	45	20	advocate	advocate	NOUN
ftr-480	45	21	of	of	ADP
ftr-480	45	22	a	a	DET
ftr-480	45	23	value	value	NOUN
ftr-480	45	24	added	add	VERB
ftr-480	45	25	tax	tax	NOUN
ftr-480	45	26	.	.	PUNCT
ftr-480	46	1	see	see	VERB
ftr-480	46	2	william	william	PROPN
ftr-480	46	3	h.	h.	PROPN
ftr-480	46	4	morris	morris	PROPN
ftr-480	46	5	,	,	PUNCT
ftr-480	46	6	a	a	DET
ftr-480	46	7	"	"	PUNCT
ftr-480	46	8	national	national	ADJ
ftr-480	46	9	debate	debate	NOUN
ftr-480	46	10	"	"	PUNCT
ftr-480	46	11	on	on	ADP
ftr-480	46	12	vat	vat	NOUN
ftr-480	46	13	:	:	PUNCT
ftr-480	46	14	the	the	DET
ftr-480	46	15	gibbons	gibbon	NOUN
ftr-480	46	16	proposal	proposal	NOUN
ftr-480	46	17	,	,	PUNCT
ftr-480	46	18	60	60	NUM
ftr-480	46	19	tax	tax	NOUN
ftr-480	46	20	notes	note	NOUN
ftr-480	46	21	1259	1259	NUM
ftr-480	46	22	(	(	PUNCT
ftr-480	46	23	aug	aug	PROPN
ftr-480	46	24	.	.	PROPN
ftr-480	46	25	30	30	NUM
ftr-480	46	26	,	,	PUNCT
ftr-480	46	27	1993	1993	NUM
ftr-480	46	28	)	)	PUNCT
ftr-480	46	29	;	;	PUNCT
ftr-480	46	30	statement	statement	NOUN
ftr-480	46	31	of	of	ADP
ftr-480	46	32	acting	act	VERB
ftr-480	46	33	chairman	chairman	NOUN
ftr-480	46	34	sam	sam	PROPN
ftr-480	46	35	gibbons	gibbons	PROPN
ftr-480	46	36	(	(	PUNCT
ftr-480	46	37	d.-fi	d.-fi	PROPN
ftr-480	46	38	.	.	PUNCT
ftr-480	46	39	)	)	PUNCT
ftr-480	47	1	,	,	PUNCT
ftr-480	47	2	house	house	NOUN
ftr-480	47	3	comm	comm	NOUN
ftr-480	47	4	.	.	PUNCT
ftr-480	48	1	on	on	ADP
ftr-480	48	2	ways	way	NOUN
ftr-480	48	3	&	&	CCONJ
ftr-480	48	4	means	mean	NOUN
ftr-480	48	5	,	,	PUNCT
ftr-480	48	6	before	before	ADP
ftr-480	48	7	the	the	DET
ftr-480	48	8	bipartisan	bipartisan	ADJ
ftr-480	48	9	commission	commission	NOUN
ftr-480	48	10	on	on	ADP
ftr-480	48	11	entitlement	entitlement	NOUN
ftr-480	48	12	and	and	CCONJ
ftr-480	48	13	tax	tax	NOUN
ftr-480	48	14	reform	reform	NOUN
ftr-480	48	15	,	,	PUNCT
ftr-480	48	16	94	94	NUM
ftr-480	48	17	tnt	tnt	PROPN
ftr-480	48	18	198	198	NUM
ftr-480	48	19	-	-	SYM
ftr-480	48	20	36	36	NUM
ftr-480	48	21	(	(	PUNCT
ftr-480	48	22	oct	oct	PROPN
ftr-480	48	23	.	.	PROPN
ftr-480	48	24	7	7	NUM
ftr-480	48	25	,	,	PUNCT
ftr-480	48	26	1994	1994	NUM
ftr-480	48	27	)	)	PUNCT
ftr-480	48	28	(	(	PUNCT
ftr-480	48	29	lexis	lexis	X
ftr-480	48	30	,	,	PUNCT
ftr-480	48	31	fedtax	fedtax	NOUN
ftr-480	48	32	library	library	NOUN
ftr-480	48	33	,	,	PUNCT
ftr-480	48	34	tnt	tnt	NOUN
ftr-480	48	35	file	file	NOUN
ftr-480	48	36	)	)	PUNCT
ftr-480	48	37	(	(	PUNCT
ftr-480	48	38	testimony	testimony	NOUN
ftr-480	48	39	in	in	ADP
ftr-480	48	40	favor	favor	NOUN
ftr-480	48	41	of	of	ADP
ftr-480	48	42	subtraction	subtraction	NOUN
ftr-480	48	43	method	method	NOUN
ftr-480	48	44	vat	vat	NOUN
ftr-480	48	45	)	)	PUNCT
ftr-480	48	46	.	.	PUNCT
ftr-480	49	1	finally	finally	ADV
ftr-480	49	2	,	,	PUNCT
ftr-480	49	3	new	new	ADJ
ftr-480	49	4	house	house	PROPN
ftr-480	49	5	majority	majority	NOUN
ftr-480	49	6	leader	leader	NOUN
ftr-480	49	7	dick	dick	PROPN
ftr-480	49	8	armey	armey	PROPN
ftr-480	49	9	(	(	PUNCT
ftr-480	49	10	r.-tx	r.-tx	PROPN
ftr-480	49	11	.	.	PUNCT
ftr-480	49	12	)	)	PUNCT
ftr-480	49	13	introduced	introduce	VERB
ftr-480	49	14	a	a	DET
ftr-480	49	15	bill	bill	NOUN
ftr-480	49	16	in	in	ADP
ftr-480	49	17	the	the	DET
ftr-480	49	18	103d	103d	ADJ
ftr-480	49	19	congress	congress	PROPN
ftr-480	49	20	that	that	SCONJ
ftr-480	49	21	in	in	ADP
ftr-480	49	22	some	some	DET
ftr-480	49	23	circumstances	circumstance	NOUN
ftr-480	49	24	,	,	PUNCT
ftr-480	49	25	would	would	AUX
ftr-480	49	26	be	be	AUX
ftr-480	49	27	equivalent	equivalent	ADJ
ftr-480	49	28	to	to	ADP
ftr-480	49	29	a	a	DET
ftr-480	49	30	broad	broad	ADV
ftr-480	49	31	-	-	PUNCT
ftr-480	49	32	based	base	VERB
ftr-480	49	33	tax	tax	NOUN
ftr-480	49	34	on	on	ADP
ftr-480	49	35	consumption	consumption	NOUN
ftr-480	49	36	.	.	PUNCT
ftr-480	50	1	his	his	PRON
ftr-480	50	2	bill	bill	NOUN
ftr-480	50	3	,	,	PUNCT
ftr-480	50	4	modeled	model	VERB
ftr-480	50	5	after	after	ADP
ftr-480	50	6	a	a	DET
ftr-480	50	7	plan	plan	NOUN
ftr-480	50	8	proposed	propose	VERB
ftr-480	50	9	by	by	ADP
ftr-480	50	10	robert	robert	PROPN
ftr-480	50	11	hall	hall	PROPN
ftr-480	50	12	and	and	CCONJ
ftr-480	50	13	alvin	alvin	PROPN
ftr-480	50	14	rabushka	rabushka	PROPN
ftr-480	50	15	,	,	PUNCT
ftr-480	50	16	would	would	AUX
ftr-480	50	17	enact	enact	VERB
ftr-480	50	18	a	a	DET
ftr-480	50	19	17	17	NUM
ftr-480	50	20	%	%	NOUN
ftr-480	50	21	flat	flat	ADJ
ftr-480	50	22	tax	tax	NOUN
ftr-480	50	23	on	on	ADP
ftr-480	50	24	earned	earn	VERB
ftr-480	50	25	income	income	NOUN
ftr-480	50	26	and	and	CCONJ
ftr-480	50	27	cash	cash	NOUN
ftr-480	50	28	-	-	PUNCT
ftr-480	50	29	flow	flow	NOUN
ftr-480	50	30	business	business	NOUN
ftr-480	50	31	income	income	NOUN
ftr-480	50	32	as	as	ADP
ftr-480	50	33	a	a	DET
ftr-480	50	34	substitute	substitute	NOUN
ftr-480	50	35	for	for	ADP
ftr-480	50	36	the	the	DET
ftr-480	50	37	existing	exist	VERB
ftr-480	50	38	individual	individual	ADJ
ftr-480	50	39	and	and	CCONJ
ftr-480	50	40	corporate	corporate	ADJ
ftr-480	50	41	income	income	NOUN
ftr-480	50	42	taxes	taxis	NOUN
ftr-480	50	43	.	.	PUNCT
ftr-480	51	1	h.r	h.r	PROPN
ftr-480	51	2	.	.	PROPN
ftr-480	51	3	4585	4585	NUM
ftr-480	51	4	,	,	PUNCT
ftr-480	51	5	103d	103d	NUM
ftr-480	51	6	cong	cong	NOUN
ftr-480	51	7	.	.	PROPN
ftr-480	51	8	,	,	PUNCT
ftr-480	51	9	2d	2d	NUM
ftr-480	51	10	sess	sess	NOUN
ftr-480	51	11	.	.	PUNCT
ftr-480	52	1	(	(	PUNCT
ftr-480	52	2	1994	1994	NUM
ftr-480	52	3	)	)	PUNCT
ftr-480	52	4	.	.	PUNCT
ftr-480	53	1	see	see	VERB
ftr-480	53	2	dick	dick	PROPN
ftr-480	53	3	armey	armey	PROPN
ftr-480	53	4	,	,	PUNCT
ftr-480	53	5	review	review	NOUN
ftr-480	53	6	merits	merit	NOUN
ftr-480	53	7	of	of	ADP
ftr-480	53	8	flat	flat	ADJ
ftr-480	53	9	tax	tax	NOUN
ftr-480	53	10	,	,	PUNCT
ftr-480	53	11	wall	wall	PROPN
ftr-480	53	12	st	st	PROPN
ftr-480	53	13	.	.	PROPN
ftr-480	53	14	j.	j.	PROPN
ftr-480	53	15	,	,	PUNCT
ftr-480	53	16	june	june	PROPN
ftr-480	53	17	16	16	NUM
ftr-480	53	18	,	,	PUNCT
ftr-480	53	19	1994	1994	NUM
ftr-480	53	20	,	,	PUNCT
ftr-480	53	21	at	at	ADP
ftr-480	53	22	a-16	a-16	PROPN
ftr-480	53	23	.	.	PUNCT
ftr-480	54	1	for	for	ADP
ftr-480	54	2	bipartisan	bipartisan	ADJ
ftr-480	54	3	interest	interest	NOUN
ftr-480	54	4	in	in	ADP
ftr-480	54	5	the	the	DET
ftr-480	54	6	senate	senate	PROPN
ftr-480	54	7	in	in	ADP
ftr-480	54	8	a	a	DET
ftr-480	54	9	broadbased	broadbase	VERB
ftr-480	54	10	consumption	consumption	NOUN
ftr-480	54	11	tax	tax	NOUN
ftr-480	54	12	,	,	PUNCT
ftr-480	54	13	see	see	VERB
ftr-480	54	14	infra	infra	NOUN
ftr-480	54	15	note	note	VERB
ftr-480	54	16	2	2	NUM
ftr-480	54	17	and	and	CCONJ
ftr-480	54	18	accompanying	accompany	VERB
ftr-480	54	19	text	text	NOUN
ftr-480	54	20	.	.	PUNCT
ftr-480	55	1	2	2	X
ftr-480	55	2	.	.	X
ftr-480	55	3	see	see	VERB
ftr-480	55	4	center	center	NOUN
ftr-480	55	5	for	for	ADP
ftr-480	55	6	strategic	strategic	ADJ
ftr-480	55	7	and	and	CCONJ
ftr-480	55	8	int'l	int'l	ADP
ftr-480	55	9	studies	study	NOUN
ftr-480	55	10	,	,	PUNCT
ftr-480	55	11	the	the	DET
ftr-480	55	12	csis	csis	NOUN
ftr-480	55	13	strengthening	strengthening	NOUN
ftr-480	55	14	of	of	ADP
ftr-480	55	15	america	america	PROPN
ftr-480	55	16	commission	commission	PROPN
ftr-480	55	17	96	96	NUM
ftr-480	55	18	-	-	SYM
ftr-480	55	19	102	102	NUM
ftr-480	55	20	(	(	PUNCT
ftr-480	55	21	1992	1992	NUM
ftr-480	55	22	)	)	PUNCT
ftr-480	55	23	;	;	PUNCT
ftr-480	55	24	sen	sen	PROPN
ftr-480	55	25	.	.	PROPN
ftr-480	55	26	pete	pete	PROPN
ftr-480	55	27	v.	v.	ADP
ftr-480	55	28	domenici	domenici	PROPN
ftr-480	55	29	,	,	PUNCT
ftr-480	55	30	the	the	DET
ftr-480	55	31	unamerican	unamerican	ADJ
ftr-480	55	32	spirit	spirit	NOUN
ftr-480	55	33	of	of	ADP
ftr-480	55	34	the	the	DET
ftr-480	55	35	federal	federal	ADJ
ftr-480	55	36	income	income	NOUN
ftr-480	55	37	tax	tax	NOUN
ftr-480	55	38	,	,	PUNCT
ftr-480	55	39	31	31	NUM
ftr-480	55	40	harv	harv	NOUN
ftr-480	55	41	.	.	PUNCT
ftr-480	56	1	j.	j.	PROPN
ftr-480	56	2	on	on	ADP
ftr-480	56	3	legis	legis	PROPN
ftr-480	56	4	.	.	PUNCT
ftr-480	57	1	273	273	NUM
ftr-480	57	2	(	(	PUNCT
ftr-480	57	3	1994	1994	NUM
ftr-480	57	4	)	)	PUNCT
ftr-480	57	5	.	.	PUNCT
ftr-480	58	1	in	in	ADP
ftr-480	58	2	addition	addition	NOUN
ftr-480	58	3	,	,	PUNCT
ftr-480	58	4	during	during	ADP
ftr-480	58	5	the	the	DET
ftr-480	58	6	103d	103d	PROPN
ftr-480	58	7	congress	congress	PROPN
ftr-480	58	8	,	,	PUNCT
ftr-480	58	9	former	former	ADJ
ftr-480	58	10	senators	senator	NOUN
ftr-480	58	11	danforth	danforth	PROPN
ftr-480	58	12	(	(	PUNCT
ftr-480	58	13	r.-mo	r.-mo	PROPN
ftr-480	58	14	.	.	PUNCT
ftr-480	58	15	)	)	PUNCT
ftr-480	59	1	and	and	CCONJ
ftr-480	59	2	boren	boren	PROPN
ftr-480	59	3	(	(	PUNCT
ftr-480	59	4	d.-ok	d.-ok	PROPN
ftr-480	59	5	.	.	PUNCT
ftr-480	59	6	)	)	PUNCT
ftr-480	59	7	introduced	introduce	VERB
ftr-480	59	8	a	a	DET
ftr-480	59	9	bill	bill	NOUN
ftr-480	59	10	to	to	PART
ftr-480	59	11	enact	enact	VERB
ftr-480	59	12	a	a	DET
ftr-480	59	13	cash	cash	NOUN
ftr-480	59	14	-	-	PUNCT
ftr-480	59	15	flow	flow	NOUN
ftr-480	59	16	corporate	corporate	ADJ
ftr-480	59	17	consumption	consumption	NOUN
ftr-480	59	18	tax	tax	NOUN
ftr-480	59	19	to	to	PART
ftr-480	59	20	supplant	supplant	VERB
ftr-480	59	21	the	the	DET
ftr-480	59	22	corporate	corporate	ADJ
ftr-480	59	23	income	income	NOUN
ftr-480	59	24	tax	tax	NOUN
ftr-480	59	25	and	and	CCONJ
ftr-480	59	26	reduce	reduce	VERB
ftr-480	59	27	individual	individual	ADJ
ftr-480	59	28	income	income	NOUN
ftr-480	59	29	and	and	CCONJ
ftr-480	59	30	payroll	payroll	NOUN
ftr-480	59	31	taxes	taxis	NOUN
ftr-480	59	32	.	.	PUNCT
ftr-480	60	1	s.	s.	PROPN
ftr-480	60	2	2160	2160	PROPN
ftr-480	60	3	,	,	PUNCT
ftr-480	60	4	103d	103d	NUM
ftr-480	60	5	cong	cong	NOUN
ftr-480	60	6	.	.	PROPN
ftr-480	60	7	,	,	PUNCT
ftr-480	60	8	2d	2d	NUM
ftr-480	60	9	sess	sess	NOUN
ftr-480	60	10	.	.	PUNCT
ftr-480	61	1	(	(	PUNCT
ftr-480	61	2	1994	1994	NUM
ftr-480	61	3	)	)	PUNCT
ftr-480	61	4	.	.	PUNCT
ftr-480	62	1	[	[	X
ftr-480	62	2	vol	vol	NOUN
ftr-480	62	3	.	.	NOUN
ftr-480	62	4	2:8	2:8	NUM
ftr-480	62	5	accommodating	accommodate	VERB
ftr-480	62	6	the	the	DET
ftr-480	62	7	"	"	PUNCT
ftr-480	62	8	lo'-incoine	lo'-incoine	NOUN
ftr-480	62	9	"	"	PUNCT
ftr-480	62	10	conventional	conventional	ADJ
ftr-480	62	11	wisdom	wisdom	NOUN
ftr-480	62	12	,	,	PUNCT
ftr-480	62	13	a	a	DET
ftr-480	62	14	cash	cash	NOUN
ftr-480	62	15	-	-	PUNCT
ftr-480	62	16	flow	flow	NOUN
ftr-480	62	17	tax	tax	NOUN
ftr-480	62	18	,	,	PUNCT
ftr-480	62	19	unlike	unlike	ADP
ftr-480	62	20	a	a	DET
ftr-480	62	21	transactions	transaction	NOUN
ftr-480	62	22	-	-	PUNCT
ftr-480	62	23	based	base	VERB
ftr-480	62	24	consumption	consumption	NOUN
ftr-480	62	25	tax	tax	NOUN
ftr-480	62	26	,	,	PUNCT
ftr-480	62	27	is	be	AUX
ftr-480	62	28	flexible	flexible	ADJ
ftr-480	62	29	enough	enough	ADV
ftr-480	62	30	to	to	PART
ftr-480	62	31	attain	attain	VERB
ftr-480	62	32	any	any	DET
ftr-480	62	33	desired	desire	VERB
ftr-480	62	34	degree	degree	NOUN
ftr-480	62	35	of	of	ADP
ftr-480	62	36	progressivity.3	progressivity.3	PROPN
ftr-480	62	37	i	i	PRON
ftr-480	62	38	examine	examine	VERB
ftr-480	62	39	that	that	SCONJ
ftr-480	62	40	proposition	proposition	NOUN
ftr-480	62	41	in	in	ADP
ftr-480	62	42	this	this	DET
ftr-480	62	43	article	article	NOUN
ftr-480	62	44	.	.	PUNCT
ftr-480	63	1	my	my	PRON
ftr-480	63	2	purpose	purpose	NOUN
ftr-480	63	3	is	be	AUX
ftr-480	63	4	not	not	PART
ftr-480	63	5	to	to	PART
ftr-480	63	6	question	question	VERB
ftr-480	63	7	the	the	DET
ftr-480	63	8	wisdom	wisdom	NOUN
ftr-480	63	9	of	of	ADP
ftr-480	63	10	income	income	NOUN
ftr-480	63	11	redistribution	redistribution	NOUN
ftr-480	63	12	in	in	ADP
ftr-480	63	13	the	the	DET
ftr-480	63	14	first	first	ADJ
ftr-480	63	15	instance	instance	NOUN
ftr-480	63	16	or	or	CCONJ
ftr-480	63	17	the	the	DET
ftr-480	63	18	relative	relative	ADJ
ftr-480	63	19	merits	merit	NOUN
ftr-480	63	20	of	of	ADP
ftr-480	63	21	consumption	consumption	NOUN
ftr-480	63	22	and	and	CCONJ
ftr-480	63	23	income	income	NOUN
ftr-480	63	24	taxes	taxis	NOUN
ftr-480	63	25	.	.	PUNCT
ftr-480	64	1	rather	rather	ADV
ftr-480	64	2	,	,	PUNCT
ftr-480	64	3	my	my	PRON
ftr-480	64	4	focus	focus	NOUN
ftr-480	64	5	is	be	AUX
ftr-480	64	6	on	on	ADP
ftr-480	64	7	whether	whether	SCONJ
ftr-480	64	8	it	it	PRON
ftr-480	64	9	is	be	AUX
ftr-480	64	10	possible	possible	ADJ
ftr-480	64	11	to	to	PART
ftr-480	64	12	design	design	VERB
ftr-480	64	13	a	a	DET
ftr-480	64	14	cash	cash	NOUN
ftr-480	64	15	-	-	PUNCT
ftr-480	64	16	flow	flow	NOUN
ftr-480	64	17	or	or	CCONJ
ftr-480	64	18	consumed	consume	VERB
ftr-480	64	19	income	income	NOUN
ftr-480	64	20	tax	tax	NOUN
ftr-480	64	21	that	that	PRON
ftr-480	64	22	mitigates	mitigate	VERB
ftr-480	64	23	the	the	DET
ftr-480	64	24	tax	tax	NOUN
ftr-480	64	25	burden	burden	NOUN
ftr-480	64	26	of	of	ADP
ftr-480	64	27	low	low	ADJ
ftr-480	64	28	-	-	PUNCT
ftr-480	64	29	income	income	NOUN
ftr-480	64	30	taxpayers	taxpayer	NOUN
ftr-480	64	31	-	-	PUNCT
ftr-480	64	32	perhaps	perhaps	ADV
ftr-480	64	33	the	the	DET
ftr-480	64	34	one	one	NUM
ftr-480	64	35	objective	objective	NOUN
ftr-480	64	36	of	of	ADP
ftr-480	64	37	current	current	ADJ
ftr-480	64	38	redistribution	redistribution	NOUN
ftr-480	64	39	policy	policy	NOUN
ftr-480	64	40	that	that	PRON
ftr-480	64	41	enjoys	enjoy	VERB
ftr-480	64	42	a	a	DET
ftr-480	64	43	broad	broad	ADJ
ftr-480	64	44	consensus	consensus	NOUN
ftr-480	64	45	-	-	PUNCT
ftr-480	64	46	while	while	NOUN
ftr-480	64	47	preserving	preserve	VERB
ftr-480	64	48	the	the	DET
ftr-480	64	49	asserted	assert	VERB
ftr-480	64	50	advantages	advantage	NOUN
ftr-480	64	51	of	of	ADP
ftr-480	64	52	the	the	DET
ftr-480	64	53	cash	cash	NOUN
ftr-480	64	54	-	-	PUNCT
ftr-480	64	55	flow	flow	NOUN
ftr-480	64	56	tax	tax	NOUN
ftr-480	64	57	.	.	PUNCT
ftr-480	65	1	the	the	DET
ftr-480	65	2	feasibility	feasibility	NOUN
ftr-480	65	3	of	of	ADP
ftr-480	65	4	accomplishing	accomplish	VERB
ftr-480	65	5	that	that	DET
ftr-480	65	6	goal	goal	NOUN
ftr-480	65	7	should	should	AUX
ftr-480	65	8	be	be	AUX
ftr-480	65	9	a	a	DET
ftr-480	65	10	prime	prime	ADJ
ftr-480	65	11	factor	factor	NOUN
ftr-480	65	12	in	in	ADP
ftr-480	65	13	evaluating	evaluate	VERB
ftr-480	65	14	the	the	DET
ftr-480	65	15	tax	tax	NOUN
ftr-480	65	16	's	's	PART
ftr-480	65	17	viability	viability	NOUN
ftr-480	65	18	as	as	ADP
ftr-480	65	19	a	a	DET
ftr-480	65	20	policy	policy	NOUN
ftr-480	65	21	option	option	NOUN
ftr-480	65	22	.	.	PUNCT
ftr-480	66	1	i	i	PRON
ftr-480	66	2	use	use	VERB
ftr-480	66	3	as	as	ADP
ftr-480	66	4	my	my	PRON
ftr-480	66	5	backdrop	backdrop	NOUN
ftr-480	66	6	the	the	DET
ftr-480	66	7	cash	cash	NOUN
ftr-480	66	8	-	-	PUNCT
ftr-480	66	9	flow	flow	NOUN
ftr-480	66	10	tax	tax	NOUN
ftr-480	66	11	proposal	proposal	NOUN
ftr-480	66	12	being	be	AUX
ftr-480	66	13	formulated	formulate	VERB
ftr-480	66	14	by	by	ADP
ftr-480	66	15	the	the	DET
ftr-480	66	16	nunn	nunn	PROPN
ftr-480	66	17	-	-	PUNCT
ftr-480	66	18	domenici	domenici	PROPN
ftr-480	66	19	commission	commission	PROPN
ftr-480	66	20	.	.	PUNCT
ftr-480	67	1	my	my	PRON
ftr-480	67	2	conclusion	conclusion	NOUN
ftr-480	67	3	is	be	AUX
ftr-480	67	4	that	that	SCONJ
ftr-480	67	5	it	it	PRON
ftr-480	67	6	would	would	AUX
ftr-480	67	7	be	be	AUX
ftr-480	67	8	surprisingly	surprisingly	ADV
ftr-480	67	9	difficult	difficult	ADJ
ftr-480	67	10	to	to	PART
ftr-480	67	11	fashion	fashion	VERB
ftr-480	67	12	a	a	DET
ftr-480	67	13	cash	cash	NOUN
ftr-480	67	14	-	-	PUNCT
ftr-480	67	15	flow	flow	NOUN
ftr-480	67	16	tax	tax	NOUN
ftr-480	67	17	as	as	ADP
ftr-480	67	18	redistributive	redistributive	ADJ
ftr-480	67	19	at	at	ADP
ftr-480	67	20	the	the	DET
ftr-480	67	21	lower	low	ADJ
ftr-480	67	22	end	end	NOUN
ftr-480	67	23	of	of	ADP
ftr-480	67	24	the	the	DET
ftr-480	67	25	income	income	NOUN
ftr-480	67	26	scale	scale	NOUN
ftr-480	67	27	as	as	ADP
ftr-480	67	28	the	the	DET
ftr-480	67	29	income	income	NOUN
ftr-480	67	30	tax	tax	NOUN
ftr-480	67	31	without	without	ADP
ftr-480	67	32	compromising	compromise	VERB
ftr-480	67	33	the	the	DET
ftr-480	67	34	benefits	benefit	NOUN
ftr-480	67	35	of	of	ADP
ftr-480	67	36	the	the	DET
ftr-480	67	37	cash	cash	NOUN
ftr-480	67	38	-	-	PUNCT
ftr-480	67	39	flow	flow	NOUN
ftr-480	67	40	tax	tax	NOUN
ftr-480	67	41	.	.	PUNCT
ftr-480	68	1	indeed	indeed	ADV
ftr-480	68	2	,	,	PUNCT
ftr-480	68	3	one	one	NUM
ftr-480	68	4	of	of	ADP
ftr-480	68	5	the	the	DET
ftr-480	68	6	principal	principal	ADJ
ftr-480	68	7	tools	tool	NOUN
ftr-480	68	8	for	for	ADP
ftr-480	68	9	achieving	achieve	VERB
ftr-480	68	10	that	that	DET
ftr-480	68	11	redistribution	redistribution	NOUN
ftr-480	68	12	under	under	ADP
ftr-480	68	13	current	current	ADJ
ftr-480	68	14	law	law	NOUN
ftr-480	68	15	-	-	PUNCT
ftr-480	68	16	the	the	DET
ftr-480	68	17	earned	earn	VERB
ftr-480	68	18	income	income	NOUN
ftr-480	68	19	tax	tax	NOUN
ftr-480	68	20	credit	credit	NOUN
ftr-480	68	21	-	-	PUNCT
ftr-480	68	22	is	be	AUX
ftr-480	68	23	virtually	virtually	ADV
ftr-480	68	24	incompatible	incompatible	ADJ
ftr-480	68	25	with	with	ADP
ftr-480	68	26	a	a	DET
ftr-480	68	27	cash	cash	NOUN
ftr-480	68	28	-	-	PUNCT
ftr-480	68	29	flow	flow	NOUN
ftr-480	68	30	tax	tax	NOUN
ftr-480	68	31	.	.	PUNCT
ftr-480	69	1	thus	thus	ADV
ftr-480	69	2	,	,	PUNCT
ftr-480	69	3	although	although	SCONJ
ftr-480	69	4	it	it	PRON
ftr-480	69	5	may	may	AUX
ftr-480	69	6	still	still	ADV
ftr-480	69	7	be	be	AUX
ftr-480	69	8	advisable	advisable	ADJ
ftr-480	69	9	to	to	PART
ftr-480	69	10	move	move	VERB
ftr-480	69	11	towards	towards	ADP
ftr-480	69	12	a	a	DET
ftr-480	69	13	broad	broad	ADV
ftr-480	69	14	-	-	PUNCT
ftr-480	69	15	based	base	VERB
ftr-480	69	16	consumption	consumption	NOUN
ftr-480	69	17	tax	tax	NOUN
ftr-480	69	18	,	,	PUNCT
ftr-480	69	19	policymakers	policymaker	NOUN
ftr-480	69	20	should	should	AUX
ftr-480	69	21	recognize	recognize	VERB
ftr-480	69	22	the	the	DET
ftr-480	69	23	inherent	inherent	ADJ
ftr-480	69	24	limitations	limitation	NOUN
ftr-480	69	25	of	of	ADP
ftr-480	69	26	both	both	DET
ftr-480	69	27	transactions	transaction	NOUN
ftr-480	69	28	-	-	PUNCT
ftr-480	69	29	based	base	VERB
ftr-480	69	30	and	and	CCONJ
ftr-480	69	31	individualized	individualized	ADJ
ftr-480	69	32	consumption	consumption	NOUN
ftr-480	69	33	taxes	taxis	NOUN
ftr-480	69	34	for	for	ADP
ftr-480	69	35	achieving	achieve	VERB
ftr-480	69	36	progressivity	progressivity	NOUN
ftr-480	69	37	at	at	ADP
ftr-480	69	38	the	the	DET
ftr-480	69	39	lower	low	ADJ
ftr-480	69	40	end	end	NOUN
ftr-480	69	41	of	of	ADP
ftr-480	69	42	the	the	DET
ftr-480	69	43	income	income	NOUN
ftr-480	69	44	spectrum	spectrum	NOUN
ftr-480	69	45	.	.	PUNCT
ftr-480	70	1	in	in	ADP
ftr-480	70	2	part	part	PROPN
ftr-480	70	3	ii	ii	PROPN
ftr-480	70	4	,	,	PUNCT
ftr-480	70	5	i	i	PRON
ftr-480	70	6	sketch	sketch	VERB
ftr-480	70	7	out	out	ADP
ftr-480	70	8	what	what	PRON
ftr-480	70	9	a	a	DET
ftr-480	70	10	cash	cash	NOUN
ftr-480	70	11	-	-	PUNCT
ftr-480	70	12	flow	flow	NOUN
ftr-480	70	13	tax	tax	NOUN
ftr-480	70	14	is	be	AUX
ftr-480	70	15	,	,	PUNCT
ftr-480	70	16	how	how	SCONJ
ftr-480	70	17	it	it	PRON
ftr-480	70	18	differs	differ	VERB
ftr-480	70	19	from	from	ADP
ftr-480	70	20	other	other	ADJ
ftr-480	70	21	broad	broad	ADV
ftr-480	70	22	-	-	PUNCT
ftr-480	70	23	based	base	VERB
ftr-480	70	24	consumption	consumption	NOUN
ftr-480	70	25	taxes	taxis	NOUN
ftr-480	70	26	,	,	PUNCT
ftr-480	70	27	and	and	CCONJ
ftr-480	70	28	some	some	PRON
ftr-480	70	29	of	of	ADP
ftr-480	70	30	the	the	DET
ftr-480	70	31	reasons	reason	NOUN
ftr-480	70	32	why	why	SCONJ
ftr-480	70	33	its	its	PRON
ftr-480	70	34	supporters	supporter	NOUN
ftr-480	70	35	favor	favor	VERB
ftr-480	70	36	it	it	PRON
ftr-480	70	37	over	over	ADP
ftr-480	70	38	the	the	DET
ftr-480	70	39	income	income	NOUN
ftr-480	70	40	tax	tax	NOUN
ftr-480	70	41	.	.	PUNCT
ftr-480	71	1	part	part	NOUN
ftr-480	71	2	iii	iii	NUM
ftr-480	71	3	briefly	briefly	NOUN
ftr-480	71	4	explores	explore	VERB
ftr-480	71	5	some	some	DET
ftr-480	71	6	threshold	threshold	NOUN
ftr-480	71	7	issues	issue	NOUN
ftr-480	71	8	relating	relate	VERB
ftr-480	71	9	to	to	ADP
ftr-480	71	10	whether	whether	SCONJ
ftr-480	71	11	progressivity	progressivity	NOUN
ftr-480	71	12	concerns	concern	NOUN
ftr-480	71	13	would	would	AUX
ftr-480	71	14	have	have	AUX
ftr-480	71	15	to	to	PART
ftr-480	71	16	be	be	AUX
ftr-480	71	17	addressed	address	VERB
ftr-480	71	18	within	within	ADP
ftr-480	71	19	the	the	DET
ftr-480	71	20	contours	contours	NOUN
ftr-480	71	21	of	of	ADP
ftr-480	71	22	a	a	DET
ftr-480	71	23	new	new	ADJ
ftr-480	71	24	consumption	consumption	NOUN
ftr-480	71	25	tax	tax	NOUN
ftr-480	71	26	.	.	PUNCT
ftr-480	72	1	readers	reader	NOUN
ftr-480	72	2	who	who	PRON
ftr-480	72	3	are	be	AUX
ftr-480	72	4	familiar	familiar	ADJ
ftr-480	72	5	with	with	ADP
ftr-480	72	6	a	a	DET
ftr-480	72	7	cash	cash	NOUN
ftr-480	72	8	-	-	PUNCT
ftr-480	72	9	flow	flow	NOUN
ftr-480	72	10	tax	tax	NOUN
ftr-480	72	11	and	and	CCONJ
ftr-480	72	12	the	the	DET
ftr-480	72	13	various	various	ADJ
ftr-480	72	14	tax	tax	NOUN
ftr-480	72	15	and	and	CCONJ
ftr-480	72	16	expenditure	expenditure	NOUN
ftr-480	72	17	options	option	NOUN
ftr-480	72	18	for	for	ADP
ftr-480	72	19	achieving	achieve	VERB
ftr-480	72	20	progressivity	progressivity	NOUN
ftr-480	72	21	can	can	AUX
ftr-480	72	22	easily	easily	ADV
ftr-480	72	23	skip	skip	VERB
ftr-480	72	24	to	to	PART
ftr-480	72	25	part	part	VERB
ftr-480	72	26	iv	iv	NUM
ftr-480	72	27	,	,	PUNCT
ftr-480	72	28	which	which	PRON
ftr-480	72	29	identifies	identify	VERB
ftr-480	72	30	the	the	DET
ftr-480	72	31	principal	principal	ADJ
ftr-480	72	32	difficulties	difficulty	NOUN
ftr-480	72	33	in	in	ADP
ftr-480	72	34	designing	design	VERB
ftr-480	72	35	a	a	DET
ftr-480	72	36	cash	cash	NOUN
ftr-480	72	37	-	-	PUNCT
ftr-480	72	38	flow	flow	NOUN
ftr-480	72	39	tax	tax	NOUN
ftr-480	72	40	to	to	PART
ftr-480	72	41	accommodate	accommodate	VERB
ftr-480	72	42	the	the	DET
ftr-480	72	43	lowincome	lowincome	NOUN
ftr-480	72	44	.	.	PUNCT
ftr-480	73	1	finally	finally	ADV
ftr-480	73	2	,	,	PUNCT
ftr-480	73	3	part	part	NOUN
ftr-480	73	4	v	v	NOUN
ftr-480	73	5	contains	contain	VERB
ftr-480	73	6	a	a	DET
ftr-480	73	7	brief	brief	ADJ
ftr-480	73	8	summary	summary	NOUN
ftr-480	73	9	and	and	CCONJ
ftr-480	73	10	conclusion	conclusion	NOUN
ftr-480	73	11	.	.	PUNCT
ftr-480	74	1	ii	ii	PROPN
ftr-480	74	2	.	.	PUNCT
ftr-480	75	1	overview	overview	NOUN
ftr-480	75	2	of	of	ADP
ftr-480	75	3	a	a	DET
ftr-480	75	4	cash	cash	NOUN
ftr-480	75	5	-	-	PUNCT
ftr-480	75	6	flow	flow	NOUN
ftr-480	75	7	tax	tax	NOUN
ftr-480	75	8	system	system	NOUN
ftr-480	75	9	a.	a.	NOUN
ftr-480	75	10	cash	cash	NOUN
ftr-480	75	11	-	-	PUNCT
ftr-480	75	12	flow	flow	NOUN
ftr-480	75	13	tax	tax	NOUN
ftr-480	75	14	in	in	ADP
ftr-480	75	15	contrast	contrast	NOUN
ftr-480	75	16	to	to	ADP
ftr-480	75	17	other	other	ADJ
ftr-480	75	18	broad	broad	ADV
ftr-480	75	19	-	-	PUNCT
ftr-480	75	20	based	base	VERB
ftr-480	75	21	consumption	consumption	NOUN
ftr-480	75	22	tares	tar	VERB
ftr-480	75	23	the	the	DET
ftr-480	75	24	most	most	ADV
ftr-480	75	25	common	common	ADJ
ftr-480	75	26	form	form	NOUN
ftr-480	75	27	of	of	ADP
ftr-480	75	28	broad	broad	ADV
ftr-480	75	29	-	-	PUNCT
ftr-480	75	30	based	base	VERB
ftr-480	75	31	consumption	consumption	NOUN
ftr-480	75	32	tax	tax	NOUN
ftr-480	75	33	is	be	AUX
ftr-480	75	34	a	a	DET
ftr-480	75	35	transactions	transaction	NOUN
ftr-480	75	36	-	-	PUNCT
ftr-480	75	37	based	base	VERB
ftr-480	75	38	tax	tax	NOUN
ftr-480	75	39	that	that	PRON
ftr-480	75	40	is	be	AUX
ftr-480	75	41	not	not	PART
ftr-480	75	42	individualized	individualize	VERB
ftr-480	75	43	,	,	PUNCT
ftr-480	75	44	such	such	ADJ
ftr-480	75	45	as	as	ADP
ftr-480	75	46	a	a	DET
ftr-480	75	47	european	european	ADJ
ftr-480	75	48	-	-	PUNCT
ftr-480	75	49	style	style	NOUN
ftr-480	75	50	,	,	PUNCT
ftr-480	75	51	3	3	X
ftr-480	75	52	.	.	X
ftr-480	75	53	see	see	VERB
ftr-480	75	54	david	david	PROPN
ftr-480	75	55	f.	f.	PROPN
ftr-480	75	56	bradford	bradford	PROPN
ftr-480	75	57	,	,	PUNCT
ftr-480	75	58	u.s	u.s	PROPN
ftr-480	75	59	.	.	PROPN
ftr-480	75	60	treas	treas	PROPN
ftr-480	75	61	.	.	PUNCT
ftr-480	76	1	tax	tax	NOUN
ftr-480	76	2	policy	policy	NOUN
ftr-480	76	3	staff	staff	NOUN
ftr-480	76	4	,	,	PUNCT
ftr-480	76	5	blueprints	blueprint	NOUN
ftr-480	76	6	for	for	ADP
ftr-480	76	7	basic	basic	ADJ
ftr-480	76	8	tax	tax	NOUN
ftr-480	76	9	reform	reform	NOUN
ftr-480	76	10	122	122	NUM
ftr-480	76	11	-	-	SYM
ftr-480	76	12	23	23	NUM
ftr-480	76	13	(	(	PUNCT
ftr-480	76	14	2d	2d	NUM
ftr-480	76	15	ed	ed	NOUN
ftr-480	76	16	.	.	PROPN
ftr-480	76	17	1984	1984	NUM
ftr-480	76	18	)	)	PUNCT
ftr-480	77	1	[	[	X
ftr-480	77	2	hereinafter	hereinafter	NOUN
ftr-480	77	3	blueprints	blueprint	NOUN
ftr-480	77	4	]	]	PUNCT
ftr-480	77	5	;	;	PUNCT
ftr-480	77	6	david	david	PROPN
ftr-480	77	7	f.	f.	PROPN
ftr-480	77	8	bradford	bradford	PROPN
ftr-480	77	9	,	,	PUNCT
ftr-480	77	10	untangling	untangle	VERB
ftr-480	77	11	the	the	DET
ftr-480	77	12	income	income	NOUN
ftr-480	77	13	tax	tax	NOUN
ftr-480	77	14	162	162	NUM
ftr-480	77	15	(	(	PUNCT
ftr-480	77	16	1986	1986	NUM
ftr-480	77	17	)	)	PUNCT
ftr-480	78	1	[	[	X
ftr-480	78	2	hereinafter	hereinafter	NOUN
ftr-480	78	3	bradford	bradford	NOUN
ftr-480	78	4	-	-	PUNCT
ftr-480	78	5	untangling	untangling	NOUN
ftr-480	78	6	]	]	X
ftr-480	78	7	;	;	PUNCT
ftr-480	78	8	nicholas	nicholas	PROPN
ftr-480	78	9	kaldor	kaldor	PROPN
ftr-480	78	10	.	.	PUNCT
ftr-480	79	1	an	an	DET
ftr-480	79	2	expenditure	expenditure	NOUN
ftr-480	79	3	tax	tax	NOUN
ftr-480	79	4	48	48	NUM
ftr-480	79	5	-	-	SYM
ftr-480	79	6	49	49	NUM
ftr-480	79	7	(	(	PUNCT
ftr-480	79	8	1955	1955	NUM
ftr-480	79	9	)	)	PUNCT
ftr-480	79	10	;	;	PUNCT
ftr-480	79	11	william	william	PROPN
ftr-480	79	12	d.	d.	PROPN
ftr-480	79	13	andrews	andrews	PROPN
ftr-480	79	14	,	,	PUNCT
ftr-480	79	15	a	a	DET
ftr-480	79	16	consumption	consumption	NOUN
ftr-480	79	17	-	-	PUNCT
ftr-480	79	18	type	type	NOUN
ftr-480	79	19	or	or	CCONJ
ftr-480	79	20	cash	cash	NOUN
ftr-480	79	21	flow	flow	NOUN
ftr-480	79	22	personal	personal	ADJ
ftr-480	79	23	income	income	NOUN
ftr-480	79	24	tax	tax	NOUN
ftr-480	79	25	,	,	PUNCT
ftr-480	79	26	87	87	NUM
ftr-480	79	27	harv	harv	NOUN
ftr-480	79	28	.	.	PUNCT
ftr-480	80	1	l.	l.	PROPN
ftr-480	80	2	rev	rev	PROPN
ftr-480	80	3	.	.	PROPN
ftr-480	80	4	1113	1113	NUM
ftr-480	80	5	,	,	PUNCT
ftr-480	80	6	1174	1174	NUM
ftr-480	80	7	-	-	SYM
ftr-480	80	8	75	75	NUM
ftr-480	80	9	(	(	PUNCT
ftr-480	80	10	1974	1974	NUM
ftr-480	80	11	)	)	PUNCT
ftr-480	80	12	.	.	PUNCT
ftr-480	81	1	19951	19951	NUM
ftr-480	81	2	florida	florida	PROPN
ftr-480	81	3	tax	tax	NOUN
ftr-480	81	4	review	review	NOUN
ftr-480	81	5	credit	credit	NOUN
ftr-480	81	6	-	-	PUNCT
ftr-480	81	7	method	method	NOUN
ftr-480	81	8	vat	vat	NOUN
ftr-480	81	9	or	or	CCONJ
ftr-480	81	10	a	a	DET
ftr-480	81	11	retail	retail	ADJ
ftr-480	81	12	sales	sale	NOUN
ftr-480	81	13	tax	tax	NOUN
ftr-480	81	14	.	.	PUNCT
ftr-480	82	1	either	either	CCONJ
ftr-480	82	2	of	of	ADP
ftr-480	82	3	those	those	DET
ftr-480	82	4	taxes	taxis	NOUN
ftr-480	82	5	is	be	AUX
ftr-480	82	6	on	on	ADP
ftr-480	82	7	a	a	DET
ftr-480	82	8	consumption	consumption	NOUN
ftr-480	82	9	base	base	NOUN
ftr-480	82	10	and	and	CCONJ
ftr-480	82	11	arises	arise	VERB
ftr-480	82	12	at	at	ADP
ftr-480	82	13	the	the	DET
ftr-480	82	14	point	point	NOUN
ftr-480	82	15	of	of	ADP
ftr-480	82	16	the	the	DET
ftr-480	82	17	consumption	consumption	NOUN
ftr-480	82	18	transaction	transaction	NOUN
ftr-480	82	19	.	.	PUNCT
ftr-480	83	1	neither	neither	DET
ftr-480	83	2	tax	tax	NOUN
ftr-480	83	3	is	be	AUX
ftr-480	83	4	individualized	individualize	VERB
ftr-480	83	5	in	in	ADP
ftr-480	83	6	the	the	DET
ftr-480	83	7	sense	sense	NOUN
ftr-480	83	8	that	that	SCONJ
ftr-480	83	9	there	there	PRON
ftr-480	83	10	is	be	VERB
ftr-480	83	11	no	no	DET
ftr-480	83	12	accounting	accounting	NOUN
ftr-480	83	13	for	for	ADP
ftr-480	83	14	the	the	DET
ftr-480	83	15	total	total	ADJ
ftr-480	83	16	amount	amount	NOUN
ftr-480	83	17	spent	spend	VERB
ftr-480	83	18	on	on	ADP
ftr-480	83	19	consumption	consumption	NOUN
ftr-480	83	20	by	by	ADP
ftr-480	83	21	any	any	DET
ftr-480	83	22	individual	individual	NOUN
ftr-480	83	23	over	over	ADP
ftr-480	83	24	any	any	DET
ftr-480	83	25	period	period	NOUN
ftr-480	83	26	of	of	ADP
ftr-480	83	27	time	time	NOUN
ftr-480	83	28	.	.	PUNCT
ftr-480	84	1	in	in	ADP
ftr-480	84	2	theory	theory	NOUN
ftr-480	84	3	,	,	PUNCT
ftr-480	84	4	such	such	DET
ftr-480	84	5	an	an	DET
ftr-480	84	6	accounting	accounting	NOUN
ftr-480	84	7	could	could	AUX
ftr-480	84	8	be	be	AUX
ftr-480	84	9	required	require	VERB
ftr-480	84	10	.	.	PUNCT
ftr-480	85	1	when	when	SCONJ
ftr-480	85	2	sales	sale	NOUN
ftr-480	85	3	taxes	taxis	NOUN
ftr-480	85	4	were	be	AUX
ftr-480	85	5	deductible	deductible	ADJ
ftr-480	85	6	for	for	ADP
ftr-480	85	7	federal	federal	ADJ
ftr-480	85	8	income	income	NOUN
ftr-480	85	9	tax	tax	NOUN
ftr-480	85	10	purposes	purpose	NOUN
ftr-480	85	11	,	,	PUNCT
ftr-480	85	12	taxpayers	taxpayer	NOUN
ftr-480	85	13	had	have	VERB
ftr-480	85	14	the	the	DET
ftr-480	85	15	option	option	NOUN
ftr-480	85	16	of	of	ADP
ftr-480	85	17	either	either	CCONJ
ftr-480	85	18	deducting	deduct	VERB
ftr-480	85	19	the	the	DET
ftr-480	85	20	sales	sale	NOUN
ftr-480	85	21	taxes	taxis	NOUN
ftr-480	85	22	actually	actually	ADV
ftr-480	85	23	paid	pay	VERB
ftr-480	85	24	or	or	CCONJ
ftr-480	85	25	using	use	VERB
ftr-480	85	26	a	a	DET
ftr-480	85	27	table	table	NOUN
ftr-480	85	28	to	to	PART
ftr-480	85	29	estimate	estimate	VERB
ftr-480	85	30	that	that	DET
ftr-480	85	31	amount	amount	NOUN
ftr-480	85	32	.	.	PUNCT
ftr-480	86	1	conceivably	conceivably	ADV
ftr-480	86	2	,	,	PUNCT
ftr-480	86	3	taxpayers	taxpayer	NOUN
ftr-480	86	4	could	could	AUX
ftr-480	86	5	be	be	AUX
ftr-480	86	6	required	require	VERB
ftr-480	86	7	to	to	PART
ftr-480	86	8	keep	keep	VERB
ftr-480	86	9	account	account	NOUN
ftr-480	86	10	of	of	ADP
ftr-480	86	11	their	their	PRON
ftr-480	86	12	consumption	consumption	NOUN
ftr-480	86	13	expenditures	expenditure	NOUN
ftr-480	86	14	and	and	CCONJ
ftr-480	86	15	make	make	VERB
ftr-480	86	16	annual	annual	ADJ
ftr-480	86	17	reports	report	NOUN
ftr-480	86	18	on	on	ADP
ftr-480	86	19	the	the	DET
ftr-480	86	20	amounts	amount	NOUN
ftr-480	86	21	so	so	ADV
ftr-480	86	22	spent	spend	VERB
ftr-480	86	23	.	.	PUNCT
ftr-480	87	1	quite	quite	ADV
ftr-480	87	2	clearly	clearly	ADV
ftr-480	87	3	,	,	PUNCT
ftr-480	87	4	however	however	ADV
ftr-480	87	5	,	,	PUNCT
ftr-480	87	6	the	the	DET
ftr-480	87	7	mandate	mandate	NOUN
ftr-480	87	8	would	would	AUX
ftr-480	87	9	be	be	AUX
ftr-480	87	10	highly	highly	ADV
ftr-480	87	11	impractical	impractical	ADJ
ftr-480	87	12	;	;	PUNCT
ftr-480	87	13	a	a	DET
ftr-480	87	14	large	large	ADJ
ftr-480	87	15	majority	majority	NOUN
ftr-480	87	16	of	of	ADP
ftr-480	87	17	those	those	PRON
ftr-480	87	18	claiming	claim	VERB
ftr-480	87	19	the	the	DET
ftr-480	87	20	deduction	deduction	NOUN
ftr-480	87	21	for	for	ADP
ftr-480	87	22	sales	sale	NOUN
ftr-480	87	23	taxes	taxis	NOUN
ftr-480	87	24	used	use	VERB
ftr-480	87	25	the	the	DET
ftr-480	87	26	tables	table	NOUN
ftr-480	87	27	.	.	PUNCT
ftr-480	88	1	moreover	moreover	ADV
ftr-480	88	2	,	,	PUNCT
ftr-480	88	3	it	it	PRON
ftr-480	88	4	would	would	AUX
ftr-480	88	5	be	be	AUX
ftr-480	88	6	difficult	difficult	ADJ
ftr-480	88	7	to	to	PART
ftr-480	88	8	protect	protect	VERB
ftr-480	88	9	against	against	ADP
ftr-480	88	10	the	the	DET
ftr-480	88	11	underreporting	underreporting	NOUN
ftr-480	88	12	of	of	ADP
ftr-480	88	13	consumption	consumption	NOUN
ftr-480	88	14	expenditures	expenditure	NOUN
ftr-480	88	15	,	,	PUNCT
ftr-480	88	16	a	a	DET
ftr-480	88	17	concern	concern	NOUN
ftr-480	88	18	not	not	PART
ftr-480	88	19	present	present	ADJ
ftr-480	88	20	when	when	SCONJ
ftr-480	88	21	the	the	DET
ftr-480	88	22	purpose	purpose	NOUN
ftr-480	88	23	of	of	ADP
ftr-480	88	24	the	the	DET
ftr-480	88	25	accounting	accounting	NOUN
ftr-480	88	26	was	be	AUX
ftr-480	88	27	to	to	PART
ftr-480	88	28	justify	justify	VERB
ftr-480	88	29	the	the	DET
ftr-480	88	30	size	size	NOUN
ftr-480	88	31	of	of	ADP
ftr-480	88	32	a	a	DET
ftr-480	88	33	claimed	claim	VERB
ftr-480	88	34	deduction	deduction	NOUN
ftr-480	88	35	.	.	PUNCT
ftr-480	89	1	the	the	DET
ftr-480	89	2	infeasibility	infeasibility	NOUN
ftr-480	89	3	of	of	ADP
ftr-480	89	4	individualizing	individualize	VERB
ftr-480	89	5	a	a	DET
ftr-480	89	6	transactions	transaction	NOUN
ftr-480	89	7	-	-	PUNCT
ftr-480	89	8	based	base	VERB
ftr-480	89	9	consumption	consumption	NOUN
ftr-480	89	10	tax	tax	NOUN
ftr-480	89	11	is	be	AUX
ftr-480	89	12	a	a	DET
ftr-480	89	13	significant	significant	ADJ
ftr-480	89	14	design	design	NOUN
ftr-480	89	15	flaw	flaw	NOUN
ftr-480	89	16	.	.	PUNCT
ftr-480	90	1	policymakers	policymaker	NOUN
ftr-480	90	2	concerned	concern	VERB
ftr-480	90	3	with	with	ADP
ftr-480	90	4	the	the	DET
ftr-480	90	5	distribution	distribution	NOUN
ftr-480	90	6	of	of	ADP
ftr-480	90	7	the	the	DET
ftr-480	90	8	tax	tax	NOUN
ftr-480	90	9	burden	burden	NOUN
ftr-480	90	10	need	need	VERB
ftr-480	90	11	to	to	PART
ftr-480	90	12	be	be	AUX
ftr-480	90	13	able	able	ADJ
ftr-480	90	14	to	to	PART
ftr-480	90	15	adjust	adjust	VERB
ftr-480	90	16	the	the	DET
ftr-480	90	17	tax	tax	NOUN
ftr-480	90	18	borne	bear	VERB
ftr-480	90	19	by	by	ADP
ftr-480	90	20	individuals	individual	NOUN
ftr-480	90	21	based	base	VERB
ftr-480	90	22	upon	upon	SCONJ
ftr-480	90	23	their	their	PRON
ftr-480	90	24	consumption	consumption	NOUN
ftr-480	90	25	,	,	PUNCT
ftr-480	90	26	income	income	NOUN
ftr-480	90	27	,	,	PUNCT
ftr-480	90	28	or	or	CCONJ
ftr-480	90	29	other	other	ADJ
ftr-480	90	30	indication	indication	NOUN
ftr-480	90	31	of	of	ADP
ftr-480	90	32	taxpaying	taxpaying	NOUN
ftr-480	90	33	capacity	capacity	NOUN
ftr-480	90	34	,	,	PUNCT
ftr-480	90	35	but	but	CCONJ
ftr-480	90	36	can	can	AUX
ftr-480	90	37	not	not	PART
ftr-480	90	38	do	do	VERB
ftr-480	90	39	so	so	ADV
ftr-480	90	40	if	if	SCONJ
ftr-480	90	41	there	there	PRON
ftr-480	90	42	is	be	VERB
ftr-480	90	43	no	no	DET
ftr-480	90	44	accounting	accounting	NOUN
ftr-480	90	45	for	for	ADP
ftr-480	90	46	those	those	DET
ftr-480	90	47	amounts.4	amounts.4	PROPN
ftr-480	90	48	a	a	DET
ftr-480	90	49	related	related	ADJ
ftr-480	90	50	problem	problem	NOUN
ftr-480	90	51	is	be	AUX
ftr-480	90	52	the	the	DET
ftr-480	90	53	absence	absence	NOUN
ftr-480	90	54	of	of	ADP
ftr-480	90	55	a	a	DET
ftr-480	90	56	mechanism	mechanism	NOUN
ftr-480	90	57	for	for	ADP
ftr-480	90	58	delivering	deliver	VERB
ftr-480	90	59	desired	desire	VERB
ftr-480	90	60	adjustments	adjustment	NOUN
ftr-480	90	61	to	to	ADP
ftr-480	90	62	particular	particular	ADJ
ftr-480	90	63	individuals	individual	NOUN
ftr-480	90	64	.	.	PUNCT
ftr-480	91	1	5	5	NUM
ftr-480	91	2	to	to	PART
ftr-480	91	3	address	address	VERB
ftr-480	91	4	this	this	DET
ftr-480	91	5	issue	issue	NOUN
ftr-480	91	6	,	,	PUNCT
ftr-480	91	7	non	non	ADJ
ftr-480	91	8	-	-	ADJ
ftr-480	91	9	individualized	individualized	ADJ
ftr-480	91	10	broad	broad	ADV
ftr-480	91	11	-	-	PUNCT
ftr-480	91	12	based	base	VERB
ftr-480	91	13	consumption	consumption	NOUN
ftr-480	91	14	taxes	taxis	NOUN
ftr-480	91	15	sometimes	sometimes	ADV
ftr-480	91	16	include	include	VERB
ftr-480	91	17	exemptions	exemption	NOUN
ftr-480	91	18	or	or	CCONJ
ftr-480	91	19	varying	vary	VERB
ftr-480	91	20	rates	rate	NOUN
ftr-480	91	21	for	for	ADP
ftr-480	91	22	various	various	ADJ
ftr-480	91	23	categories	category	NOUN
ftr-480	91	24	of	of	ADP
ftr-480	91	25	consumption	consumption	NOUN
ftr-480	91	26	"	"	PUNCT
ftr-480	91	27	necessities	necessity	NOUN
ftr-480	91	28	,	,	PUNCT
ftr-480	91	29	"	"	PUNCT
ftr-480	91	30	such	such	ADJ
ftr-480	91	31	as	as	ADP
ftr-480	91	32	food	food	NOUN
ftr-480	91	33	,	,	PUNCT
ftr-480	91	34	clothing	clothing	NOUN
ftr-480	91	35	,	,	PUNCT
ftr-480	91	36	shelter	shelter	NOUN
ftr-480	91	37	,	,	PUNCT
ftr-480	91	38	and	and	CCONJ
ftr-480	91	39	medical	medical	ADJ
ftr-480	91	40	expenses	expense	NOUN
ftr-480	91	41	.	.	PUNCT
ftr-480	92	1	but	but	CCONJ
ftr-480	92	2	these	these	DET
ftr-480	92	3	special	special	ADJ
ftr-480	92	4	provisions	provision	NOUN
ftr-480	92	5	provide	provide	VERB
ftr-480	92	6	only	only	ADV
ftr-480	92	7	rough	rough	ADJ
ftr-480	92	8	solutions	solution	NOUN
ftr-480	92	9	4	4	NUM
ftr-480	92	10	.	.	PUNCT
ftr-480	93	1	see	see	VERB
ftr-480	93	2	richard	richard	PROPN
ftr-480	93	3	a.	a.	PROPN
ftr-480	93	4	musgrave	musgrave	PROPN
ftr-480	93	5	&	&	CCONJ
ftr-480	93	6	peggy	peggy	PROPN
ftr-480	93	7	b.	b.	PROPN
ftr-480	93	8	musgrave	musgrave	PROPN
ftr-480	93	9	,	,	PUNCT
ftr-480	93	10	public	public	ADJ
ftr-480	93	11	finance	finance	NOUN
ftr-480	93	12	in	in	ADP
ftr-480	93	13	theory	theory	NOUN
ftr-480	93	14	and	and	CCONJ
ftr-480	93	15	practice	practice	NOUN
ftr-480	93	16	215	215	NUM
ftr-480	93	17	(	(	PUNCT
ftr-480	93	18	5th	5th	ADJ
ftr-480	93	19	ed	ed	NOUN
ftr-480	93	20	.	.	PROPN
ftr-480	93	21	1989	1989	NUM
ftr-480	93	22	)	)	PUNCT
ftr-480	93	23	(	(	PUNCT
ftr-480	93	24	arguing	argue	VERB
ftr-480	93	25	that	that	SCONJ
ftr-480	93	26	in	in	ADP
ftr-480	93	27	rem	rem	VERB
ftr-480	93	28	taxes	taxis	NOUN
ftr-480	93	29	,	,	PUNCT
ftr-480	93	30	which	which	PRON
ftr-480	93	31	are	be	AUX
ftr-480	93	32	imposed	impose	VERB
ftr-480	93	33	on	on	ADP
ftr-480	93	34	activities	activity	NOUN
ftr-480	93	35	or	or	CCONJ
ftr-480	93	36	property	property	NOUN
ftr-480	93	37	independently	independently	ADV
ftr-480	93	38	of	of	ADP
ftr-480	93	39	the	the	DET
ftr-480	93	40	characteristics	characteristic	NOUN
ftr-480	93	41	of	of	ADP
ftr-480	93	42	the	the	DET
ftr-480	93	43	persons	person	NOUN
ftr-480	93	44	carrying	carry	VERB
ftr-480	93	45	on	on	ADP
ftr-480	93	46	the	the	DET
ftr-480	93	47	activity	activity	NOUN
ftr-480	93	48	or	or	CCONJ
ftr-480	93	49	owning	own	VERB
ftr-480	93	50	the	the	DET
ftr-480	93	51	property	property	NOUN
ftr-480	93	52	,	,	PUNCT
ftr-480	93	53	are	be	AUX
ftr-480	93	54	inferior	inferior	ADJ
ftr-480	93	55	to	to	ADP
ftr-480	93	56	personal	personal	ADJ
ftr-480	93	57	taxes	taxis	NOUN
ftr-480	93	58	in	in	ADP
ftr-480	93	59	their	their	PRON
ftr-480	93	60	ability	ability	NOUN
ftr-480	93	61	to	to	PART
ftr-480	93	62	adjust	adjust	VERB
ftr-480	93	63	the	the	DET
ftr-480	93	64	burden	burden	NOUN
ftr-480	93	65	of	of	ADP
ftr-480	93	66	the	the	DET
ftr-480	93	67	tax	tax	NOUN
ftr-480	93	68	among	among	ADP
ftr-480	93	69	people	people	NOUN
ftr-480	93	70	)	)	PUNCT
ftr-480	93	71	.	.	PUNCT
ftr-480	94	1	5	5	X
ftr-480	94	2	.	.	X
ftr-480	94	3	if	if	SCONJ
ftr-480	94	4	an	an	DET
ftr-480	94	5	income	income	NOUN
ftr-480	94	6	tax	tax	NOUN
ftr-480	94	7	were	be	AUX
ftr-480	94	8	retained	retain	VERB
ftr-480	94	9	along	along	ADV
ftr-480	94	10	with	with	ADP
ftr-480	94	11	a	a	DET
ftr-480	94	12	broad	broad	ADV
ftr-480	94	13	-	-	PUNCT
ftr-480	94	14	based	base	VERB
ftr-480	94	15	consumption	consumption	NOUN
ftr-480	94	16	tax	tax	NOUN
ftr-480	94	17	,	,	PUNCT
ftr-480	94	18	a	a	DET
ftr-480	94	19	refundable	refundable	ADJ
ftr-480	94	20	income	income	NOUN
ftr-480	94	21	tax	tax	NOUN
ftr-480	94	22	credit	credit	NOUN
ftr-480	94	23	could	could	AUX
ftr-480	94	24	be	be	AUX
ftr-480	94	25	used	use	VERB
ftr-480	94	26	to	to	PART
ftr-480	94	27	rebate	rebate	VERB
ftr-480	94	28	consumption	consumption	NOUN
ftr-480	94	29	taxes	taxis	NOUN
ftr-480	94	30	to	to	ADP
ftr-480	94	31	particular	particular	ADJ
ftr-480	94	32	taxpayers	taxpayer	NOUN
ftr-480	94	33	.	.	PUNCT
ftr-480	95	1	however	however	ADV
ftr-480	95	2	,	,	PUNCT
ftr-480	95	3	i	i	PRON
ftr-480	95	4	generally	generally	ADV
ftr-480	95	5	assume	assume	VERB
ftr-480	95	6	for	for	ADP
ftr-480	95	7	purposes	purpose	NOUN
ftr-480	95	8	of	of	ADP
ftr-480	95	9	this	this	DET
ftr-480	95	10	paper	paper	NOUN
ftr-480	95	11	that	that	SCONJ
ftr-480	95	12	the	the	DET
ftr-480	95	13	broad	broad	ADV
ftr-480	95	14	-	-	PUNCT
ftr-480	95	15	based	base	VERB
ftr-480	95	16	consumption	consumption	NOUN
ftr-480	95	17	tax	tax	NOUN
ftr-480	95	18	will	will	AUX
ftr-480	95	19	replace	replace	VERB
ftr-480	95	20	,	,	PUNCT
ftr-480	95	21	and	and	CCONJ
ftr-480	95	22	not	not	PART
ftr-480	95	23	merely	merely	ADV
ftr-480	95	24	supplement	supplement	ADJ
ftr-480	95	25	,	,	PUNCT
ftr-480	95	26	the	the	DET
ftr-480	95	27	income	income	NOUN
ftr-480	95	28	tax	tax	NOUN
ftr-480	95	29	,	,	PUNCT
ftr-480	95	30	making	make	VERB
ftr-480	95	31	a	a	DET
ftr-480	95	32	refundable	refundable	ADJ
ftr-480	95	33	income	income	NOUN
ftr-480	95	34	tax	tax	NOUN
ftr-480	95	35	credit	credit	NOUN
ftr-480	95	36	mechanism	mechanism	NOUN
ftr-480	95	37	unavailable	unavailable	ADJ
ftr-480	95	38	.	.	PUNCT
ftr-480	96	1	see	see	VERB
ftr-480	96	2	joel	joel	PROPN
ftr-480	96	3	b.	b.	PROPN
ftr-480	96	4	slemrod	slemrod	PROPN
ftr-480	96	5	,	,	PUNCT
ftr-480	96	6	the	the	DET
ftr-480	96	7	simplification	simplification	NOUN
ftr-480	96	8	potential	potential	NOUN
ftr-480	96	9	of	of	ADP
ftr-480	96	10	alternatives	alternative	NOUN
ftr-480	96	11	to	to	ADP
ftr-480	96	12	the	the	DET
ftr-480	96	13	income	income	NOUN
ftr-480	96	14	tax	tax	NOUN
ftr-480	96	15	,	,	PUNCT
ftr-480	96	16	66	66	NUM
ftr-480	96	17	tax	tax	NOUN
ftr-480	96	18	notes	note	NOUN
ftr-480	96	19	1331	1331	NUM
ftr-480	96	20	,	,	PUNCT
ftr-480	96	21	1335	1335	NUM
ftr-480	96	22	(	(	PUNCT
ftr-480	96	23	feb	feb	PROPN
ftr-480	96	24	.	.	PROPN
ftr-480	96	25	27	27	NUM
ftr-480	96	26	,	,	PUNCT
ftr-480	96	27	1995	1995	NUM
ftr-480	96	28	)	)	PUNCT
ftr-480	96	29	(	(	PUNCT
ftr-480	96	30	"	"	PUNCT
ftr-480	96	31	the	the	DET
ftr-480	96	32	united	united	PROPN
ftr-480	96	33	states	states	PROPN
ftr-480	96	34	may	may	AUX
ftr-480	96	35	be	be	AUX
ftr-480	96	36	in	in	ADP
ftr-480	96	37	the	the	DET
ftr-480	96	38	unique	unique	ADJ
ftr-480	96	39	position	position	NOUN
ftr-480	96	40	of	of	ADP
ftr-480	96	41	being	be	AUX
ftr-480	96	42	able	able	ADJ
ftr-480	96	43	to	to	PART
ftr-480	96	44	replace	replace	VERB
ftr-480	96	45	the	the	DET
ftr-480	96	46	income	income	NOUN
ftr-480	96	47	tax	tax	NOUN
ftr-480	96	48	entirely	entirely	ADV
ftr-480	96	49	,	,	PUNCT
ftr-480	96	50	and	and	CCONJ
ftr-480	96	51	stay	stay	VERB
ftr-480	96	52	within	within	ADP
ftr-480	96	53	the	the	DET
ftr-480	96	54	range	range	NOUN
ftr-480	96	55	of	of	ADP
ftr-480	96	56	vat	vat	NOUN
ftr-480	96	57	collections	collection	NOUN
ftr-480	96	58	that	that	PRON
ftr-480	96	59	has	have	AUX
ftr-480	96	60	proven	prove	VERB
ftr-480	96	61	viable	viable	ADJ
ftr-480	96	62	in	in	ADP
ftr-480	96	63	other	other	ADJ
ftr-480	96	64	countries	country	NOUN
ftr-480	96	65	"	"	PUNCT
ftr-480	96	66	)	)	PUNCT
ftr-480	96	67	.	.	PUNCT
ftr-480	97	1	in	in	ADP
ftr-480	97	2	some	some	DET
ftr-480	97	3	states	state	NOUN
ftr-480	97	4	,	,	PUNCT
ftr-480	97	5	taxpayers	taxpayer	NOUN
ftr-480	97	6	may	may	AUX
ftr-480	97	7	,	,	PUNCT
ftr-480	97	8	by	by	ADP
ftr-480	97	9	filing	file	VERB
ftr-480	97	10	claims	claim	NOUN
ftr-480	97	11	with	with	ADP
ftr-480	97	12	the	the	DET
ftr-480	97	13	state	state	NOUN
ftr-480	97	14	's	's	PART
ftr-480	97	15	department	department	NOUN
ftr-480	97	16	of	of	ADP
ftr-480	97	17	revenue	revenue	NOUN
ftr-480	97	18	,	,	PUNCT
ftr-480	97	19	obtain	obtain	VERB
ftr-480	97	20	refunds	refund	NOUN
ftr-480	97	21	of	of	ADP
ftr-480	97	22	portions	portion	NOUN
ftr-480	97	23	of	of	ADP
ftr-480	97	24	the	the	DET
ftr-480	97	25	sales	sale	NOUN
ftr-480	97	26	taxes	taxis	NOUN
ftr-480	97	27	they	they	PRON
ftr-480	97	28	pay	pay	VERB
ftr-480	97	29	.	.	PUNCT
ftr-480	98	1	see	see	VERB
ftr-480	98	2	kan	kan	PROPN
ftr-480	98	3	.	.	PUNCT
ftr-480	98	4	stat	stat	PROPN
ftr-480	98	5	.	.	PUNCT
ftr-480	99	1	ann	ann	PROPN
ftr-480	99	2	.	.	PUNCT
ftr-480	100	1	§	§	PROPN
ftr-480	100	2	§	§	PROPN
ftr-480	100	3	79	79	NUM
ftr-480	100	4	-	-	PUNCT
ftr-480	100	5	3632	3632	NUM
ftr-480	100	6	to	to	ADP
ftr-480	100	7	79	79	NUM
ftr-480	100	8	-	-	SYM
ftr-480	100	9	3639	3639	NUM
ftr-480	100	10	(	(	PUNCT
ftr-480	100	11	1989	1989	NUM
ftr-480	100	12	)	)	PUNCT
ftr-480	100	13	;	;	PUNCT
ftr-480	100	14	s.d	s.d	PROPN
ftr-480	100	15	.	.	PROPN
ftr-480	100	16	codified	codify	VERB
ftr-480	100	17	laws	law	NOUN
ftr-480	100	18	ann	ann	PROPN
ftr-480	100	19	.	.	PUNCT
ftr-480	101	1	§	§	PROPN
ftr-480	101	2	§	§	PROPN
ftr-480	101	3	10	10	NUM
ftr-480	101	4	-	-	PUNCT
ftr-480	101	5	45a	45a	NUM
ftr-480	101	6	-	-	PUNCT
ftr-480	101	7	i	i	PRON
ftr-480	101	8	to	to	ADP
ftr-480	101	9	10	10	NUM
ftr-480	101	10	-	-	NUM
ftr-480	101	11	45a-8	45a-8	NUM
ftr-480	101	12	(	(	PUNCT
ftr-480	101	13	1989	1989	NUM
ftr-480	101	14	&	&	CCONJ
ftr-480	101	15	supp	supp	PROPN
ftr-480	101	16	.	.	PUNCT
ftr-480	101	17	1994	1994	NUM
ftr-480	101	18	)	)	PUNCT
ftr-480	101	19	.	.	PUNCT
ftr-480	102	1	if	if	SCONJ
ftr-480	102	2	these	these	DET
ftr-480	102	3	procedures	procedure	NOUN
ftr-480	102	4	were	be	AUX
ftr-480	102	5	followed	follow	VERB
ftr-480	102	6	at	at	ADP
ftr-480	102	7	the	the	DET
ftr-480	102	8	federal	federal	ADJ
ftr-480	102	9	level	level	NOUN
ftr-480	102	10	in	in	ADP
ftr-480	102	11	conjunction	conjunction	NOUN
ftr-480	102	12	with	with	ADP
ftr-480	102	13	a	a	DET
ftr-480	102	14	transactions	transaction	NOUN
ftr-480	102	15	-	-	PUNCT
ftr-480	102	16	based	base	VERB
ftr-480	102	17	consumption	consumption	NOUN
ftr-480	102	18	tax	tax	NOUN
ftr-480	102	19	,	,	PUNCT
ftr-480	102	20	they	they	PRON
ftr-480	102	21	would	would	AUX
ftr-480	102	22	defeat	defeat	VERB
ftr-480	102	23	a	a	DET
ftr-480	102	24	principal	principal	ADJ
ftr-480	102	25	advantage	advantage	NOUN
ftr-480	102	26	of	of	ADP
ftr-480	102	27	that	that	DET
ftr-480	102	28	tax	tax	NOUN
ftr-480	102	29	-	-	PUNCT
ftr-480	102	30	the	the	DET
ftr-480	102	31	elimination	elimination	NOUN
ftr-480	102	32	of	of	ADP
ftr-480	102	33	tax	tax	NOUN
ftr-480	102	34	returns	return	NOUN
ftr-480	102	35	for	for	ADP
ftr-480	102	36	millions	million	NOUN
ftr-480	102	37	of	of	ADP
ftr-480	102	38	individual	individual	ADJ
ftr-480	102	39	taxpayers	taxpayer	NOUN
ftr-480	102	40	.	.	PUNCT
ftr-480	103	1	[	[	X
ftr-480	103	2	vol	vol	NOUN
ftr-480	103	3	2:8	2:8	NUM
ftr-480	103	4	acconmiodating	acconmiodate	VERB
ftr-480	103	5	the	the	DET
ftr-480	103	6	"	"	PUNCT
ftr-480	103	7	'	'	PUNCT
ftr-480	103	8	low	low	ADJ
ftr-480	103	9	-	-	PUNCT
ftr-480	103	10	hicome	hicome	NOUN
ftr-480	103	11	"	"	PUNCT
ftr-480	103	12	for	for	ADP
ftr-480	103	13	distributional	distributional	ADJ
ftr-480	103	14	concerns	concern	NOUN
ftr-480	103	15	.	.	PUNCT
ftr-480	104	1	indeed	indeed	ADV
ftr-480	104	2	,	,	PUNCT
ftr-480	104	3	an	an	DET
ftr-480	104	4	exemption	exemption	NOUN
ftr-480	104	5	for	for	ADP
ftr-480	104	6	clothing	clothing	NOUN
ftr-480	104	7	may	may	AUX
ftr-480	104	8	actually	actually	ADV
ftr-480	104	9	reduce	reduce	VERB
ftr-480	104	10	the	the	DET
ftr-480	104	11	progressivity	progressivity	NOUN
ftr-480	104	12	of	of	ADP
ftr-480	104	13	such	such	ADJ
ftr-480	104	14	taxes.6	taxes.6	PROPN
ftr-480	104	15	a	a	DET
ftr-480	104	16	cash	cash	NOUN
ftr-480	104	17	-	-	PUNCT
ftr-480	104	18	flow	flow	NOUN
ftr-480	104	19	or	or	CCONJ
ftr-480	104	20	consumed	consume	VERB
ftr-480	104	21	income	income	NOUN
ftr-480	104	22	tax	tax	NOUN
ftr-480	104	23	offers	offer	VERB
ftr-480	104	24	the	the	DET
ftr-480	104	25	potential	potential	NOUN
ftr-480	104	26	for	for	ADP
ftr-480	104	27	overcoming	overcome	VERB
ftr-480	104	28	that	that	SCONJ
ftr-480	104	29	shortcoming.7	shortcoming.7	NOUN
ftr-480	104	30	from	from	ADP
ftr-480	104	31	a	a	DET
ftr-480	104	32	cash	cash	NOUN
ftr-480	104	33	-	-	PUNCT
ftr-480	104	34	flow	flow	NOUN
ftr-480	104	35	standpoint	standpoint	NOUN
ftr-480	104	36	,	,	PUNCT
ftr-480	104	37	all	all	PRON
ftr-480	104	38	of	of	ADP
ftr-480	104	39	an	an	DET
ftr-480	104	40	individual	individual	NOUN
ftr-480	104	41	's	's	PART
ftr-480	104	42	receipts	receipt	NOUN
ftr-480	104	43	of	of	ADP
ftr-480	104	44	money	money	NOUN
ftr-480	104	45	or	or	CCONJ
ftr-480	104	46	in	in	ADP
ftr-480	104	47	money	money	NOUN
ftr-480	104	48	value	value	NOUN
ftr-480	104	49	can	can	AUX
ftr-480	104	50	be	be	AUX
ftr-480	104	51	thought	think	VERB
ftr-480	104	52	of	of	ADP
ftr-480	104	53	as	as	SCONJ
ftr-480	104	54	used	use	VERB
ftr-480	104	55	for	for	ADP
ftr-480	104	56	one	one	NUM
ftr-480	104	57	of	of	ADP
ftr-480	104	58	the	the	DET
ftr-480	104	59	following	follow	VERB
ftr-480	104	60	general	general	ADJ
ftr-480	104	61	purposes	purpose	NOUN
ftr-480	104	62	:	:	PUNCT
ftr-480	104	63	personal	personal	ADJ
ftr-480	104	64	consumption	consumption	NOUN
ftr-480	104	65	,	,	PUNCT
ftr-480	104	66	savings	saving	NOUN
ftr-480	104	67	,	,	PUNCT
ftr-480	104	68	profit	profit	NOUN
ftr-480	104	69	-	-	PUNCT
ftr-480	104	70	making	make	VERB
ftr-480	104	71	expenses	expense	NOUN
ftr-480	104	72	,	,	PUNCT
ftr-480	104	73	taxes	taxis	NOUN
ftr-480	104	74	(	(	PUNCT
ftr-480	104	75	including	include	VERB
ftr-480	104	76	levies	levy	NOUN
ftr-480	104	77	for	for	ADP
ftr-480	104	78	social	social	ADJ
ftr-480	104	79	insurance	insurance	NOUN
ftr-480	104	80	)	)	PUNCT
ftr-480	104	81	,	,	PUNCT
ftr-480	104	82	and	and	CCONJ
ftr-480	104	83	gifts	gift	NOUN
ftr-480	104	84	and	and	CCONJ
ftr-480	104	85	bequests	bequest	NOUN
ftr-480	104	86	made	make	VERB
ftr-480	104	87	(	(	PUNCT
ftr-480	104	88	including	include	VERB
ftr-480	104	89	support	support	NOUN
ftr-480	104	90	payments	payment	NOUN
ftr-480	104	91	)	)	PUNCT
ftr-480	104	92	.	.	PUNCT
ftr-480	105	1	the	the	DET
ftr-480	105	2	cash	cash	NOUN
ftr-480	105	3	-	-	PUNCT
ftr-480	105	4	flow	flow	NOUN
ftr-480	105	5	sources	source	NOUN
ftr-480	105	6	of	of	ADP
ftr-480	105	7	such	such	ADJ
ftr-480	105	8	receipts	receipt	NOUN
ftr-480	105	9	can	can	AUX
ftr-480	105	10	be	be	AUX
ftr-480	105	11	classified	classify	VERB
ftr-480	105	12	as	as	ADP
ftr-480	105	13	gross	gross	ADJ
ftr-480	105	14	income	income	NOUN
ftr-480	105	15	(	(	PUNCT
ftr-480	105	16	including	include	VERB
ftr-480	105	17	the	the	DET
ftr-480	105	18	full	full	ADJ
ftr-480	105	19	proceeds	proceed	NOUN
ftr-480	105	20	from	from	ADP
ftr-480	105	21	the	the	DET
ftr-480	105	22	sale	sale	NOUN
ftr-480	105	23	of	of	ADP
ftr-480	105	24	assets	asset	NOUN
ftr-480	105	25	)	)	PUNCT
ftr-480	105	26	,	,	PUNCT
ftr-480	105	27	plus	plus	CCONJ
ftr-480	105	28	gifts	gift	NOUN
ftr-480	105	29	and	and	CCONJ
ftr-480	105	30	bequests	bequest	NOUN
ftr-480	105	31	received	receive	VERB
ftr-480	105	32	(	(	PUNCT
ftr-480	105	33	including	include	VERB
ftr-480	105	34	government	government	NOUN
ftr-480	105	35	transfers	transfer	NOUN
ftr-480	105	36	and	and	CCONJ
ftr-480	105	37	support	support	NOUN
ftr-480	105	38	receipts	receipt	NOUN
ftr-480	105	39	):	):	PUNCT
ftr-480	105	40	uses	use	VERB
ftr-480	105	41	sources	source	NOUN
ftr-480	105	42	personal	personal	ADJ
ftr-480	105	43	consumption	consumption	NOUN
ftr-480	105	44	(	(	PUNCT
ftr-480	105	45	c	c	NOUN
ftr-480	105	46	)	)	PUNCT
ftr-480	105	47	gross	gross	ADJ
ftr-480	105	48	income	income	NOUN
ftr-480	105	49	(	(	PUNCT
ftr-480	105	50	gi	gi	NOUN
ftr-480	105	51	)	)	PUNCT
ftr-480	105	52	savings	saving	NOUN
ftr-480	105	53	(	(	PUNCT
ftr-480	105	54	s	s	NOUN
ftr-480	105	55	)	)	PUNCT
ftr-480	105	56	gifts	gift	NOUN
ftr-480	105	57	and	and	CCONJ
ftr-480	105	58	bequests	bequest	NOUN
ftr-480	105	59	received	receive	VERB
ftr-480	105	60	(	(	PUNCT
ftr-480	105	61	gbr	gbr	NOUN
ftr-480	105	62	)	)	PUNCT
ftr-480	105	63	profit	profit	NOUN
ftr-480	105	64	-	-	PUNCT
ftr-480	105	65	making	make	VERB
ftr-480	105	66	expenses	expense	NOUN
ftr-480	105	67	(	(	PUNCT
ftr-480	105	68	e	e	NOUN
ftr-480	105	69	)	)	PUNCT
ftr-480	105	70	taxes	taxis	NOUN
ftr-480	105	71	(	(	PUNCT
ftr-480	105	72	t	t	NOUN
ftr-480	105	73	)	)	PUNCT
ftr-480	105	74	gifts	gift	NOUN
ftr-480	105	75	and	and	CCONJ
ftr-480	105	76	bequests	bequest	NOUN
ftr-480	105	77	made	make	VERB
ftr-480	105	78	(	(	PUNCT
ftr-480	105	79	gbm	gbm	PROPN
ftr-480	105	80	)	)	PUNCT
ftr-480	105	81	because	because	SCONJ
ftr-480	105	82	cash	cash	NOUN
ftr-480	105	83	-	-	PUNCT
ftr-480	105	84	flow	flow	NOUN
ftr-480	105	85	sources	source	NOUN
ftr-480	105	86	must	must	AUX
ftr-480	105	87	be	be	AUX
ftr-480	105	88	equivalent	equivalent	ADJ
ftr-480	105	89	to	to	ADP
ftr-480	105	90	cash	cash	NOUN
ftr-480	105	91	-	-	PUNCT
ftr-480	105	92	flow	flow	NOUN
ftr-480	105	93	uses	use	NOUN
ftr-480	105	94	,	,	PUNCT
ftr-480	105	95	then	then	ADV
ftr-480	105	96	:	:	PUNCT
ftr-480	105	97	c	c	X
ftr-480	105	98	+	+	SYM
ftr-480	105	99	s	s	PART
ftr-480	106	1	+	+	NUM
ftr-480	106	2	e	e	NOUN
ftr-480	106	3	+	+	PROPN
ftr-480	106	4	t	t	PROPN
ftr-480	106	5	+	+	CCONJ
ftr-480	106	6	gbm	gbm	NOUN
ftr-480	106	7	=	=	NOUN
ftr-480	106	8	gi	gi	PROPN
ftr-480	106	9	+	+	CCONJ
ftr-480	106	10	gbr	gbr	NOUN
ftr-480	106	11	rather	rather	ADV
ftr-480	106	12	than	than	ADP
ftr-480	106	13	trying	try	VERB
ftr-480	106	14	to	to	PART
ftr-480	106	15	monitor	monitor	VERB
ftr-480	106	16	purchases	purchase	NOUN
ftr-480	106	17	of	of	ADP
ftr-480	106	18	goods	good	NOUN
ftr-480	106	19	and	and	CCONJ
ftr-480	106	20	services	service	NOUN
ftr-480	106	21	for	for	ADP
ftr-480	106	22	consumption	consumption	NOUN
ftr-480	106	23	,	,	PUNCT
ftr-480	106	24	a	a	DET
ftr-480	106	25	cash	cash	NOUN
ftr-480	106	26	-	-	PUNCT
ftr-480	106	27	flow	flow	NOUN
ftr-480	106	28	tax	tax	NOUN
ftr-480	106	29	uses	use	VERB
ftr-480	106	30	the	the	DET
ftr-480	106	31	foregoing	forego	VERB
ftr-480	106	32	equivalence	equivalence	NOUN
ftr-480	106	33	to	to	PART
ftr-480	106	34	measure	measure	VERB
ftr-480	106	35	consumption	consumption	NOUN
ftr-480	106	36	indirectly	indirectly	ADV
ftr-480	106	37	through	through	ADP
ftr-480	106	38	a	a	DET
ftr-480	106	39	combination	combination	NOUN
ftr-480	106	40	of	of	ADP
ftr-480	106	41	cash	cash	NOUN
ftr-480	106	42	-	-	PUNCT
ftr-480	106	43	flow	flow	NOUN
ftr-480	106	44	sources	source	NOUN
ftr-480	106	45	and	and	CCONJ
ftr-480	106	46	uses	use	NOUN
ftr-480	106	47	.	.	PUNCT
ftr-480	107	1	solving	solve	VERB
ftr-480	107	2	the	the	DET
ftr-480	107	3	equation	equation	NOUN
ftr-480	107	4	for	for	ADP
ftr-480	107	5	personal	personal	ADJ
ftr-480	107	6	consumption	consumption	NOUN
ftr-480	107	7	(	(	PUNCT
ftr-480	107	8	c	c	NOUN
ftr-480	107	9	)	)	PUNCT
ftr-480	107	10	shows	show	VERB
ftr-480	107	11	that	that	SCONJ
ftr-480	107	12	consumption	consumption	NOUN
ftr-480	107	13	for	for	ADP
ftr-480	107	14	a	a	DET
ftr-480	107	15	period	period	NOUN
ftr-480	107	16	equals	equal	VERB
ftr-480	107	17	the	the	DET
ftr-480	107	18	sum	sum	NOUN
ftr-480	107	19	of	of	ADP
ftr-480	107	20	an	an	DET
ftr-480	107	21	individual	individual	NOUN
ftr-480	107	22	's	's	PART
ftr-480	107	23	gross	gross	ADJ
ftr-480	107	24	income	income	NOUN
ftr-480	107	25	and	and	CCONJ
ftr-480	107	26	net	net	ADJ
ftr-480	107	27	gifts	gift	NOUN
ftr-480	107	28	and	and	CCONJ
ftr-480	107	29	bequests	bequest	NOUN
ftr-480	107	30	received	receive	VERB
ftr-480	107	31	(	(	PUNCT
ftr-480	107	32	ngbr	ngbr	NUM
ftr-480	107	33	)	)	PUNCT
ftr-480	107	34	,	,	PUNCT
ftr-480	107	35	less	less	ADJ
ftr-480	107	36	savings	saving	NOUN
ftr-480	107	37	,	,	PUNCT
ftr-480	107	38	profit	profit	NOUN
ftr-480	107	39	-	-	PUNCT
ftr-480	107	40	making	make	VERB
ftr-480	107	41	expenses	expense	NOUN
ftr-480	107	42	,	,	PUNCT
ftr-480	107	43	and	and	CCONJ
ftr-480	107	44	taxes	taxis	NOUN
ftr-480	107	45	over	over	ADP
ftr-480	107	46	that	that	DET
ftr-480	107	47	period	period	NOUN
ftr-480	107	48	:	:	PUNCT
ftr-480	107	49	c	c	X
ftr-480	107	50	=	=	SYM
ftr-480	107	51	gi	gi	X
ftr-480	107	52	+	+	CCONJ
ftr-480	107	53	(	(	PUNCT
ftr-480	107	54	gbr	gbr	PROPN
ftr-480	107	55	gbm	gbm	PROPN
ftr-480	107	56	)	)	PUNCT
ftr-480	107	57	s	s	PART
ftr-480	107	58	e	e	NOUN
ftr-480	107	59	t	t	NOUN
ftr-480	107	60	c	c	NOUN
ftr-480	108	1	=	=	SYM
ftr-480	108	2	gi	gi	PROPN
ftr-480	109	1	+	+	CCONJ
ftr-480	109	2	ngbr	ngbr	PROPN
ftr-480	109	3	s	s	PROPN
ftr-480	109	4	e	e	NOUN
ftr-480	109	5	t	t	NOUN
ftr-480	109	6	further	far	ADV
ftr-480	109	7	,	,	PUNCT
ftr-480	109	8	if	if	SCONJ
ftr-480	109	9	gross	gross	ADJ
ftr-480	109	10	income	income	NOUN
ftr-480	109	11	and	and	CCONJ
ftr-480	109	12	profit	profit	NOUN
ftr-480	109	13	-	-	PUNCT
ftr-480	109	14	making	make	VERB
ftr-480	109	15	expenses	expense	NOUN
ftr-480	109	16	are	be	AUX
ftr-480	109	17	netted	net	VERB
ftr-480	109	18	to	to	PART
ftr-480	109	19	produce	produce	VERB
ftr-480	109	20	the	the	DET
ftr-480	109	21	existing	exist	VERB
ftr-480	109	22	concept	concept	NOUN
ftr-480	109	23	of	of	ADP
ftr-480	109	24	income	income	NOUN
ftr-480	109	25	(	(	PUNCT
ftr-480	109	26	y	y	NOUN
ftr-480	109	27	)	)	PUNCT
ftr-480	109	28	,	,	PUNCT
ftr-480	109	29	consumption	consumption	NOUN
ftr-480	109	30	equals	equal	VERB
ftr-480	109	31	:	:	PUNCT
ftr-480	109	32	c	c	X
ftr-480	109	33	=	=	SYM
ftr-480	109	34	(	(	PUNCT
ftr-480	109	35	gi	gi	NOUN
ftr-480	109	36	e	e	NOUN
ftr-480	109	37	)	)	PUNCT
ftr-480	110	1	+	+	CCONJ
ftr-480	110	2	ngbr	ngbr	PROPN
ftr-480	110	3	s	s	VERB
ftr-480	110	4	t	t	NOUN
ftr-480	110	5	c	c	NOUN
ftr-480	111	1	=	=	SYM
ftr-480	111	2	y	y	PROPN
ftr-480	111	3	+	+	CCONJ
ftr-480	111	4	ngbr	ngbr	PROPN
ftr-480	111	5	s	s	PROPN
ftr-480	111	6	t	t	PROPN
ftr-480	111	7	6	6	NUM
ftr-480	111	8	.	.	PUNCT
ftr-480	112	1	see	see	VERB
ftr-480	112	2	david	david	PROPN
ftr-480	112	3	f.	f.	PROPN
ftr-480	112	4	bradford	bradford	PROPN
ftr-480	112	5	,	,	PUNCT
ftr-480	112	6	what	what	PRON
ftr-480	112	7	are	be	AUX
ftr-480	112	8	consumption	consumption	NOUN
ftr-480	112	9	taxes	taxis	NOUN
ftr-480	112	10	and	and	CCONJ
ftr-480	112	11	who	who	PRON
ftr-480	112	12	pays	pay	VERB
ftr-480	112	13	them	they	PRON
ftr-480	112	14	'	'	PUNCT
ftr-480	112	15	?	?	PUNCT
ftr-480	113	1	39	39	NUM
ftr-480	113	2	tax	tax	NOUN
ftr-480	113	3	notes	note	NOUN
ftr-480	113	4	383	383	NUM
ftr-480	113	5	,	,	PUNCT
ftr-480	113	6	389	389	NUM
ftr-480	113	7	-	-	SYM
ftr-480	113	8	90	90	NUM
ftr-480	113	9	(	(	PUNCT
ftr-480	113	10	apr	apr	PROPN
ftr-480	113	11	.	.	PROPN
ftr-480	113	12	18	18	NUM
ftr-480	113	13	,	,	PUNCT
ftr-480	113	14	1988	1988	NUM
ftr-480	113	15	)	)	PUNCT
ftr-480	113	16	.	.	PUNCT
ftr-480	114	1	7	7	X
ftr-480	114	2	.	.	X
ftr-480	114	3	for	for	ADP
ftr-480	114	4	more	more	ADV
ftr-480	114	5	detailed	detailed	ADJ
ftr-480	114	6	descriptions	description	NOUN
ftr-480	114	7	of	of	ADP
ftr-480	114	8	cash	cash	NOUN
ftr-480	114	9	-	-	PUNCT
ftr-480	114	10	flow	flow	NOUN
ftr-480	114	11	taxes	taxis	NOUN
ftr-480	114	12	and	and	CCONJ
ftr-480	114	13	the	the	DET
ftr-480	114	14	theory	theory	NOUN
ftr-480	114	15	underlying	underlie	VERB
ftr-480	114	16	them	they	PRON
ftr-480	114	17	,	,	PUNCT
ftr-480	114	18	see	see	VERB
ftr-480	114	19	blueprints	blueprint	NOUN
ftr-480	114	20	,	,	PUNCT
ftr-480	114	21	supra	supra	PROPN
ftr-480	114	22	note	note	NOUN
ftr-480	114	23	3	3	NUM
ftr-480	114	24	,	,	PUNCT
ftr-480	114	25	at	at	ADP
ftr-480	114	26	25	25	NUM
ftr-480	114	27	-	-	SYM
ftr-480	114	28	31	31	NUM
ftr-480	114	29	,	,	PUNCT
ftr-480	114	30	101	101	NUM
ftr-480	114	31	-	-	SYM
ftr-480	114	32	28	28	NUM
ftr-480	114	33	;	;	PUNCT
ftr-480	114	34	andrews	andrews	PROPN
ftr-480	114	35	,	,	PUNCT
ftr-480	114	36	supra	supra	PROPN
ftr-480	114	37	note	note	NOUN
ftr-480	114	38	3	3	NUM
ftr-480	114	39	.	.	NOUN
ftr-480	114	40	8	8	NUM
ftr-480	114	41	.	.	X
ftr-480	115	1	for	for	ADP
ftr-480	115	2	a	a	DET
ftr-480	115	3	particular	particular	ADJ
ftr-480	115	4	period	period	NOUN
ftr-480	115	5	,	,	PUNCT
ftr-480	115	6	savings	saving	NOUN
ftr-480	115	7	may	may	AUX
ftr-480	115	8	be	be	AUX
ftr-480	115	9	a	a	DET
ftr-480	115	10	negative	negative	ADJ
ftr-480	115	11	amount	amount	NOUN
ftr-480	115	12	if	if	SCONJ
ftr-480	115	13	,	,	PUNCT
ftr-480	115	14	for	for	ADP
ftr-480	115	15	example	example	NOUN
ftr-480	115	16	,	,	PUNCT
ftr-480	115	17	an	an	DET
ftr-480	115	18	individual	individual	ADJ
ftr-480	115	19	consumes	consume	NOUN
ftr-480	115	20	amounts	amount	NOUN
ftr-480	115	21	previously	previously	ADV
ftr-480	115	22	saved	save	VERB
ftr-480	115	23	or	or	CCONJ
ftr-480	115	24	amounts	amount	NOUN
ftr-480	115	25	borrowed	borrow	VERB
ftr-480	115	26	.	.	PUNCT
ftr-480	116	1	19951	19951	NUM
ftr-480	116	2	florida	florida	PROPN
ftr-480	116	3	tax	tax	NOUN
ftr-480	116	4	review	review	NOUN
ftr-480	116	5	with	with	ADP
ftr-480	116	6	the	the	DET
ftr-480	116	7	possible	possible	ADJ
ftr-480	116	8	exception	exception	NOUN
ftr-480	116	9	of	of	ADP
ftr-480	116	10	the	the	DET
ftr-480	116	11	treatment	treatment	NOUN
ftr-480	116	12	of	of	ADP
ftr-480	116	13	gifts	gift	NOUN
ftr-480	116	14	and	and	CCONJ
ftr-480	116	15	taxes	taxis	NOUN
ftr-480	116	16	,	,	PUNCT
ftr-480	116	17	this	this	DET
ftr-480	116	18	formulation	formulation	NOUN
ftr-480	116	19	is	be	AUX
ftr-480	116	20	identical	identical	ADJ
ftr-480	116	21	to	to	ADP
ftr-480	116	22	the	the	DET
ftr-480	116	23	haig	haig	PROPN
ftr-480	116	24	-	-	PUNCT
ftr-480	116	25	simons	simons	PROPN
ftr-480	116	26	definition	definition	NOUN
ftr-480	116	27	of	of	ADP
ftr-480	116	28	individual	individual	ADJ
ftr-480	116	29	income	income	NOUN
ftr-480	116	30	as	as	ADP
ftr-480	116	31	the	the	DET
ftr-480	116	32	sum	sum	NOUN
ftr-480	116	33	of	of	ADP
ftr-480	116	34	consumption	consumption	NOUN
ftr-480	116	35	and	and	CCONJ
ftr-480	116	36	the	the	DET
ftr-480	116	37	change	change	NOUN
ftr-480	116	38	in	in	ADP
ftr-480	116	39	the	the	DET
ftr-480	116	40	individual	individual	NOUN
ftr-480	116	41	's	's	PART
ftr-480	116	42	net	net	ADJ
ftr-480	116	43	worth	worth	NOUN
ftr-480	116	44	(	(	PUNCT
ftr-480	116	45	anw	anw	INTJ
ftr-480	116	46	)	)	PUNCT
ftr-480	116	47	over	over	ADP
ftr-480	116	48	the	the	DET
ftr-480	116	49	period	period	NOUN
ftr-480	116	50	:	:	PUNCT
ftr-480	116	51	y	y	X
ftr-480	116	52	=	=	NOUN
ftr-480	116	53	c+,anw	c+,anw	NOUN
ftr-480	116	54	where	where	SCONJ
ftr-480	116	55	anv	anv	NOUN
ftr-480	116	56	=	=	PUNCT
ftr-480	116	57	s.9	s.9	PUNCT
ftr-480	116	58	solving	solve	VERB
ftr-480	116	59	the	the	DET
ftr-480	116	60	foregoing	forego	VERB
ftr-480	116	61	equation	equation	NOUN
ftr-480	116	62	for	for	ADP
ftr-480	116	63	c	c	NOUN
ftr-480	116	64	:	:	PUNCT
ftr-480	116	65	c	c	X
ftr-480	116	66	=	=	PRON
ftr-480	116	67	yanw	yanw	VERB
ftr-480	116	68	the	the	DET
ftr-480	116	69	principal	principal	ADJ
ftr-480	116	70	difference	difference	NOUN
ftr-480	116	71	,	,	PUNCT
ftr-480	116	72	then	then	ADV
ftr-480	116	73	,	,	PUNCT
ftr-480	116	74	between	between	ADP
ftr-480	116	75	an	an	DET
ftr-480	116	76	income	income	NOUN
ftr-480	116	77	tax	tax	NOUN
ftr-480	116	78	base	base	NOUN
ftr-480	116	79	and	and	CCONJ
ftr-480	116	80	the	the	DET
ftr-480	116	81	base	base	NOUN
ftr-480	116	82	under	under	ADP
ftr-480	116	83	a	a	DET
ftr-480	116	84	cash	cash	NOUN
ftr-480	116	85	-	-	PUNCT
ftr-480	116	86	flow	flow	NOUN
ftr-480	116	87	tax	tax	NOUN
ftr-480	116	88	is	be	AUX
ftr-480	116	89	the	the	DET
ftr-480	116	90	deduction	deduction	NOUN
ftr-480	116	91	for	for	ADP
ftr-480	116	92	savings	saving	NOUN
ftr-480	116	93	under	under	ADP
ftr-480	116	94	the	the	DET
ftr-480	116	95	latter	latter	ADJ
ftr-480	116	96	.	.	PUNCT
ftr-480	117	1	indeed	indeed	ADV
ftr-480	117	2	,	,	PUNCT
ftr-480	117	3	the	the	DET
ftr-480	117	4	equivalent	equivalent	NOUN
ftr-480	117	5	of	of	ADP
ftr-480	117	6	a	a	DET
ftr-480	117	7	deduction	deduction	NOUN
ftr-480	117	8	for	for	ADP
ftr-480	117	9	savings	saving	NOUN
ftr-480	117	10	is	be	AUX
ftr-480	117	11	already	already	ADV
ftr-480	117	12	allowed	allow	VERB
ftr-480	117	13	under	under	ADP
ftr-480	117	14	the	the	DET
ftr-480	117	15	income	income	NOUN
ftr-480	117	16	tax	tax	NOUN
ftr-480	117	17	in	in	ADP
ftr-480	117	18	selected	select	VERB
ftr-480	117	19	instances	instance	NOUN
ftr-480	117	20	,	,	PUNCT
ftr-480	117	21	such	such	ADJ
ftr-480	117	22	as	as	ADP
ftr-480	117	23	the	the	DET
ftr-480	117	24	exclusion	exclusion	NOUN
ftr-480	117	25	from	from	ADP
ftr-480	117	26	income	income	NOUN
ftr-480	117	27	of	of	ADP
ftr-480	117	28	employer	employer	NOUN
ftr-480	117	29	contributions	contribution	NOUN
ftr-480	117	30	to	to	ADP
ftr-480	117	31	pension	pension	NOUN
ftr-480	117	32	funds	fund	NOUN
ftr-480	117	33	,	,	PUNCT
ftr-480	117	34	the	the	DET
ftr-480	117	35	deductibility	deductibility	NOUN
ftr-480	117	36	of	of	ADP
ftr-480	117	37	certain	certain	ADJ
ftr-480	117	38	contributions	contribution	NOUN
ftr-480	117	39	to	to	ADP
ftr-480	117	40	ira	ira	PROPN
ftr-480	117	41	,	,	PUNCT
ftr-480	117	42	401(k	401(k	PROPN
ftr-480	117	43	)	)	PUNCT
ftr-480	117	44	,	,	PUNCT
ftr-480	117	45	and	and	CCONJ
ftr-480	117	46	403(b	403(b	PROPN
ftr-480	117	47	)	)	PUNCT
ftr-480	117	48	plans	plan	NOUN
ftr-480	117	49	,	,	PUNCT
ftr-480	117	50	and	and	CCONJ
ftr-480	117	51	the	the	DET
ftr-480	117	52	tax	tax	NOUN
ftr-480	117	53	exemption	exemption	NOUN
ftr-480	117	54	of	of	ADP
ftr-480	117	55	earnings	earning	NOUN
ftr-480	117	56	on	on	ADP
ftr-480	117	57	those	those	DET
ftr-480	117	58	accounts	account	NOUN
ftr-480	117	59	.	.	PUNCT
ftr-480	118	1	a	a	DET
ftr-480	118	2	cash	cash	NOUN
ftr-480	118	3	-	-	PUNCT
ftr-480	118	4	flow	flow	NOUN
ftr-480	118	5	tax	tax	NOUN
ftr-480	118	6	might	might	AUX
ftr-480	118	7	therefore	therefore	ADV
ftr-480	118	8	be	be	AUX
ftr-480	118	9	thought	think	VERB
ftr-480	118	10	of	of	ADP
ftr-480	118	11	as	as	ADP
ftr-480	118	12	an	an	DET
ftr-480	118	13	income	income	NOUN
ftr-480	118	14	tax	tax	NOUN
ftr-480	118	15	under	under	ADP
ftr-480	118	16	which	which	PRON
ftr-480	118	17	unlimited	unlimited	ADJ
ftr-480	118	18	deductible	deductible	ADJ
ftr-480	118	19	contributions	contribution	NOUN
ftr-480	118	20	can	can	AUX
ftr-480	118	21	be	be	AUX
ftr-480	118	22	made	make	VERB
ftr-480	118	23	to	to	ADP
ftr-480	118	24	iras	ira	NOUN
ftr-480	118	25	,	,	PUNCT
ftr-480	118	26	with	with	ADP
ftr-480	118	27	no	no	DET
ftr-480	118	28	withdrawal	withdrawal	NOUN
ftr-480	118	29	restrictions	restriction	NOUN
ftr-480	118	30	.	.	PUNCT
ftr-480	119	1	because	because	SCONJ
ftr-480	119	2	of	of	ADP
ftr-480	119	3	its	its	PRON
ftr-480	119	4	similarity	similarity	NOUN
ftr-480	119	5	to	to	ADP
ftr-480	119	6	the	the	DET
ftr-480	119	7	income	income	NOUN
ftr-480	119	8	tax	tax	NOUN
ftr-480	119	9	,	,	PUNCT
ftr-480	119	10	a	a	DET
ftr-480	119	11	cash	cash	NOUN
ftr-480	119	12	-	-	PUNCT
ftr-480	119	13	flow	flow	NOUN
ftr-480	119	14	tax	tax	NOUN
ftr-480	119	15	could	could	AUX
ftr-480	119	16	be	be	AUX
ftr-480	119	17	administered	administer	VERB
ftr-480	119	18	in	in	ADP
ftr-480	119	19	much	much	ADV
ftr-480	119	20	the	the	DET
ftr-480	119	21	same	same	ADJ
ftr-480	119	22	way	way	NOUN
ftr-480	119	23	as	as	ADP
ftr-480	119	24	current	current	ADJ
ftr-480	119	25	law	law	NOUN
ftr-480	119	26	.	.	PUNCT
ftr-480	120	1	individual	individual	ADJ
ftr-480	120	2	taxpayers	taxpayer	NOUN
ftr-480	120	3	would	would	AUX
ftr-480	120	4	be	be	AUX
ftr-480	120	5	required	require	VERB
ftr-480	120	6	to	to	PART
ftr-480	120	7	calculate	calculate	VERB
ftr-480	120	8	their	their	PRON
ftr-480	120	9	tax	tax	NOUN
ftr-480	120	10	bases	basis	NOUN
ftr-480	120	11	periodically	periodically	ADV
ftr-480	120	12	based	base	VERB
ftr-480	120	13	upon	upon	SCONJ
ftr-480	120	14	the	the	DET
ftr-480	120	15	sources	source	NOUN
ftr-480	120	16	and	and	CCONJ
ftr-480	120	17	uses	use	NOUN
ftr-480	120	18	of	of	ADP
ftr-480	120	19	their	their	PRON
ftr-480	120	20	monetary	monetary	ADJ
ftr-480	120	21	receipts	receipt	NOUN
ftr-480	120	22	.	.	PUNCT
ftr-480	121	1	they	they	PRON
ftr-480	121	2	would	would	AUX
ftr-480	121	3	determine	determine	VERB
ftr-480	121	4	their	their	PRON
ftr-480	121	5	tax	tax	NOUN
ftr-480	121	6	liabilities	liability	NOUN
ftr-480	121	7	from	from	ADP
ftr-480	121	8	rate	rate	NOUN
ftr-480	121	9	schedules	schedule	NOUN
ftr-480	121	10	and	and	CCONJ
ftr-480	121	11	report	report	VERB
ftr-480	121	12	those	those	DET
ftr-480	121	13	liabilities	liability	NOUN
ftr-480	121	14	on	on	ADP
ftr-480	121	15	periodic	periodic	ADJ
ftr-480	121	16	tax	tax	NOUN
ftr-480	121	17	returns	return	NOUN
ftr-480	121	18	.	.	PUNCT
ftr-480	122	1	it	it	PRON
ftr-480	122	2	is	be	AUX
ftr-480	122	3	generally	generally	ADV
ftr-480	122	4	believed	believe	VERB
ftr-480	122	5	that	that	SCONJ
ftr-480	122	6	the	the	DET
ftr-480	122	7	individualized	individualized	ADJ
ftr-480	122	8	nature	nature	NOUN
ftr-480	122	9	of	of	ADP
ftr-480	122	10	the	the	DET
ftr-480	122	11	tax	tax	NOUN
ftr-480	122	12	would	would	AUX
ftr-480	122	13	afford	afford	VERB
ftr-480	122	14	the	the	DET
ftr-480	122	15	same	same	ADJ
ftr-480	122	16	flexibility	flexibility	NOUN
ftr-480	122	17	as	as	ADP
ftr-480	122	18	under	under	ADP
ftr-480	122	19	the	the	DET
ftr-480	122	20	income	income	NOUN
ftr-480	122	21	tax	tax	NOUN
ftr-480	122	22	to	to	PART
ftr-480	122	23	tailor	tailor	VERB
ftr-480	122	24	the	the	DET
ftr-480	122	25	level	level	NOUN
ftr-480	122	26	of	of	ADP
ftr-480	122	27	taxation	taxation	NOUN
ftr-480	122	28	to	to	ADP
ftr-480	122	29	the	the	DET
ftr-480	122	30	consumption	consumption	NOUN
ftr-480	122	31	levels	level	NOUN
ftr-480	122	32	and	and	CCONJ
ftr-480	122	33	other	other	ADJ
ftr-480	122	34	characteristics	characteristic	NOUN
ftr-480	122	35	of	of	ADP
ftr-480	122	36	the	the	DET
ftr-480	122	37	taxpayer	taxpayer	NOUN
ftr-480	122	38	.	.	PUNCT
ftr-480	123	1	at	at	ADP
ftr-480	123	2	the	the	DET
ftr-480	123	3	same	same	ADJ
ftr-480	123	4	time	time	NOUN
ftr-480	123	5	,	,	PUNCT
ftr-480	123	6	however	however	ADV
ftr-480	123	7	,	,	PUNCT
ftr-480	123	8	unlike	unlike	ADP
ftr-480	123	9	a	a	DET
ftr-480	123	10	transactions	transaction	NOUN
ftr-480	123	11	-	-	PUNCT
ftr-480	123	12	based	base	VERB
ftr-480	123	13	consumption	consumption	NOUN
ftr-480	123	14	tax	tax	NOUN
ftr-480	123	15	,	,	PUNCT
ftr-480	123	16	a	a	DET
ftr-480	123	17	cash	cash	NOUN
ftr-480	123	18	-	-	PUNCT
ftr-480	123	19	flow	flow	NOUN
ftr-480	123	20	tax	tax	NOUN
ftr-480	123	21	would	would	AUX
ftr-480	123	22	neither	neither	CCONJ
ftr-480	123	23	reduce	reduce	VERB
ftr-480	123	24	the	the	DET
ftr-480	123	25	tax	tax	NOUN
ftr-480	123	26	return	return	NOUN
ftr-480	123	27	filing	filing	NOUN
ftr-480	123	28	burden	burden	NOUN
ftr-480	123	29	nor	nor	CCONJ
ftr-480	123	30	make	make	VERB
ftr-480	123	31	any	any	DET
ftr-480	123	32	inroad	inroad	NOUN
ftr-480	123	33	into	into	ADP
ftr-480	123	34	taxing	tax	VERB
ftr-480	123	35	economic	economic	ADJ
ftr-480	123	36	activity	activity	NOUN
ftr-480	123	37	currently	currently	ADV
ftr-480	123	38	escaping	escape	VERB
ftr-480	123	39	the	the	DET
ftr-480	123	40	scrutiny	scrutiny	NOUN
ftr-480	123	41	of	of	ADP
ftr-480	123	42	the	the	DET
ftr-480	123	43	income	income	NOUN
ftr-480	123	44	tax	tax	NOUN
ftr-480	123	45	authorities	authority	NOUN
ftr-480	123	46	.	.	PUNCT
ftr-480	124	1	b.	b.	PROPN
ftr-480	124	2	illustrative	illustrative	ADJ
ftr-480	124	3	cases	case	NOUN
ftr-480	124	4	the	the	DET
ftr-480	124	5	following	follow	VERB
ftr-480	124	6	highly	highly	ADV
ftr-480	124	7	simplified	simplified	ADJ
ftr-480	124	8	cases	case	NOUN
ftr-480	124	9	may	may	AUX
ftr-480	124	10	be	be	AUX
ftr-480	124	11	useful	useful	ADJ
ftr-480	124	12	in	in	ADP
ftr-480	124	13	illustrating	illustrate	VERB
ftr-480	124	14	the	the	DET
ftr-480	124	15	theoretical	theoretical	ADJ
ftr-480	124	16	application	application	NOUN
ftr-480	124	17	of	of	ADP
ftr-480	124	18	a	a	DET
ftr-480	124	19	cash	cash	NOUN
ftr-480	124	20	-	-	PUNCT
ftr-480	124	21	flow	flow	NOUN
ftr-480	124	22	tax	tax	NOUN
ftr-480	124	23	to	to	ADP
ftr-480	124	24	lowand	lowand	ADJ
ftr-480	124	25	middle	middle	ADJ
ftr-480	124	26	-	-	PUNCT
ftr-480	124	27	income	income	NOUN
ftr-480	124	28	taxpayers	taxpayer	NOUN
ftr-480	124	29	:	:	PUNCT
ftr-480	125	1	9	9	X
ftr-480	125	2	.	.	X
ftr-480	126	1	under	under	ADP
ftr-480	126	2	present	present	ADJ
ftr-480	126	3	law	law	NOUN
ftr-480	126	4	,	,	PUNCT
ftr-480	126	5	federal	federal	ADJ
ftr-480	126	6	taxes	taxis	NOUN
ftr-480	126	7	are	be	AUX
ftr-480	126	8	not	not	PART
ftr-480	126	9	deductible	deductible	ADJ
ftr-480	126	10	and	and	CCONJ
ftr-480	126	11	are	be	AUX
ftr-480	126	12	therefore	therefore	ADV
ftr-480	126	13	included	include	VERB
ftr-480	126	14	in	in	ADP
ftr-480	126	15	the	the	DET
ftr-480	126	16	income	income	NOUN
ftr-480	126	17	tax	tax	NOUN
ftr-480	126	18	base	base	NOUN
ftr-480	126	19	.	.	PUNCT
ftr-480	127	1	also	also	ADV
ftr-480	127	2	,	,	PUNCT
ftr-480	127	3	gifts	gift	NOUN
ftr-480	127	4	and	and	CCONJ
ftr-480	127	5	bequests	bequest	NOUN
ftr-480	127	6	made	make	VERB
ftr-480	127	7	are	be	AUX
ftr-480	127	8	not	not	PART
ftr-480	127	9	deductible	deductible	ADJ
ftr-480	127	10	,	,	PUNCT
ftr-480	127	11	but	but	CCONJ
ftr-480	127	12	gifts	gift	NOUN
ftr-480	127	13	and	and	CCONJ
ftr-480	127	14	bequests	bequest	NOUN
ftr-480	127	15	received	receive	VERB
ftr-480	127	16	are	be	AUX
ftr-480	127	17	excluded	exclude	VERB
ftr-480	127	18	from	from	ADP
ftr-480	127	19	income	income	NOUN
ftr-480	127	20	.	.	PUNCT
ftr-480	128	1	thus	thus	ADV
ftr-480	128	2	,	,	PUNCT
ftr-480	128	3	the	the	DET
ftr-480	128	4	current	current	ADJ
ftr-480	128	5	law	law	NOUN
ftr-480	128	6	definition	definition	NOUN
ftr-480	128	7	of	of	ADP
ftr-480	128	8	income	income	NOUN
ftr-480	128	9	might	might	AUX
ftr-480	128	10	be	be	AUX
ftr-480	128	11	represented	represent	VERB
ftr-480	128	12	by	by	ADP
ftr-480	128	13	the	the	DET
ftr-480	128	14	following	following	NOUN
ftr-480	128	15	:	:	PUNCT
ftr-480	128	16	y	y	X
ftr-480	128	17	=	=	PUNCT
ftr-480	128	18	c	c	PROPN
ftr-480	128	19	+	+	SYM
ftr-480	128	20	s	s	PART
ftr-480	128	21	+	+	NUM
ftr-480	128	22	t	t	X
ftr-480	128	23	ngbr	ngbr	NUM
ftr-480	128	24	which	which	PRON
ftr-480	128	25	is	be	AUX
ftr-480	128	26	consistent	consistent	ADJ
ftr-480	128	27	with	with	ADP
ftr-480	128	28	the	the	DET
ftr-480	128	29	definition	definition	NOUN
ftr-480	128	30	of	of	ADP
ftr-480	128	31	consumption	consumption	NOUN
ftr-480	128	32	for	for	ADP
ftr-480	128	33	purposes	purpose	NOUN
ftr-480	128	34	of	of	ADP
ftr-480	128	35	the	the	DET
ftr-480	128	36	cash	cash	NOUN
ftr-480	128	37	-	-	PUNCT
ftr-480	128	38	flow	flow	NOUN
ftr-480	128	39	tax	tax	NOUN
ftr-480	128	40	.	.	PUNCT
ftr-480	129	1	[	[	X
ftr-480	129	2	vol	vol	NOUN
ftr-480	129	3	2:8	2:8	NUM
ftr-480	129	4	acconwtodating	acconwtodate	VERB
ftr-480	129	5	the	the	DET
ftr-480	129	6	"	"	PUNCT
ftr-480	129	7	low	low	ADJ
ftr-480	129	8	-	-	PUNCT
ftr-480	129	9	income	income	NOUN
ftr-480	129	10	"	"	PUNCT
ftr-480	129	11	1	1	NUM
ftr-480	129	12	.	.	PUNCT
ftr-480	129	13	low	low	ADJ
ftr-480	129	14	-	-	PUNCT
ftr-480	129	15	wage	wage	NOUN
ftr-480	129	16	worker.-mr	worker.-mr	NOUN
ftr-480	129	17	.	.	PUNCT
ftr-480	130	1	a	a	DET
ftr-480	130	2	works	work	NOUN
ftr-480	130	3	2,000	2,000	NUM
ftr-480	130	4	hours	hour	NOUN
ftr-480	130	5	annually	annually	ADV
ftr-480	130	6	at	at	ADP
ftr-480	130	7	$	$	SYM
ftr-480	130	8	7.00	7.00	NUM
ftr-480	130	9	per	per	ADP
ftr-480	130	10	hour	hour	NOUN
ftr-480	130	11	,	,	PUNCT
ftr-480	130	12	for	for	ADP
ftr-480	130	13	total	total	ADJ
ftr-480	130	14	earnings	earning	NOUN
ftr-480	130	15	of	of	ADP
ftr-480	130	16	$	$	SYM
ftr-480	130	17	14,000	14,000	NUM
ftr-480	130	18	.	.	PUNCT
ftr-480	131	1	his	his	PRON
ftr-480	131	2	only	only	ADJ
ftr-480	131	3	other	other	ADJ
ftr-480	131	4	income	income	NOUN
ftr-480	131	5	is	be	AUX
ftr-480	131	6	$	$	SYM
ftr-480	131	7	1,000	1,000	NUM
ftr-480	131	8	in	in	ADP
ftr-480	131	9	alimony	alimony	NOUN
ftr-480	131	10	.	.	PUNCT
ftr-480	132	1	barely	barely	ADV
ftr-480	132	2	able	able	ADJ
ftr-480	132	3	to	to	PART
ftr-480	132	4	make	make	VERB
ftr-480	132	5	ends	end	NOUN
ftr-480	132	6	meet	meet	VERB
ftr-480	132	7	,	,	PUNCT
ftr-480	132	8	he	he	PRON
ftr-480	132	9	consumes	consume	VERB
ftr-480	132	10	every	every	DET
ftr-480	132	11	bit	bit	NOUN
ftr-480	132	12	of	of	ADP
ftr-480	132	13	his	his	PRON
ftr-480	132	14	aftertax	aftertax	ADJ
ftr-480	132	15	income	income	NOUN
ftr-480	132	16	and	and	CCONJ
ftr-480	132	17	is	be	AUX
ftr-480	132	18	unable	unable	ADJ
ftr-480	132	19	to	to	PART
ftr-480	132	20	save	save	VERB
ftr-480	132	21	anything	anything	PRON
ftr-480	132	22	.	.	PUNCT
ftr-480	133	1	with	with	ADP
ftr-480	133	2	a	a	DET
ftr-480	133	3	15	15	NUM
ftr-480	133	4	%	%	NOUN
ftr-480	133	5	cash	cash	NOUN
ftr-480	133	6	-	-	PUNCT
ftr-480	133	7	flow	flow	NOUN
ftr-480	133	8	tax	tax	NOUN
ftr-480	133	9	rate	rate	NOUN
ftr-480	133	10	,	,	PUNCT
ftr-480	133	11	no	no	DET
ftr-480	133	12	exemption	exemption	NOUN
ftr-480	133	13	amount	amount	NOUN
ftr-480	133	14	,	,	PUNCT
ftr-480	133	15	and	and	CCONJ
ftr-480	133	16	no	no	DET
ftr-480	133	17	other	other	ADJ
ftr-480	133	18	taxes	taxis	NOUN
ftr-480	133	19	,	,	PUNCT
ftr-480	133	20	'	'	PUNCT
ftr-480	133	21	0	0	NUM
ftr-480	134	1	he	he	PRON
ftr-480	134	2	pays	pay	VERB
ftr-480	134	3	$	$	SYM
ftr-480	134	4	2,250	2,250	NUM
ftr-480	134	5	in	in	ADP
ftr-480	134	6	cash	cash	NOUN
ftr-480	134	7	-	-	PUNCT
ftr-480	134	8	flow	flow	NOUN
ftr-480	134	9	tax	tax	NOUN
ftr-480	134	10	(	(	PUNCT
ftr-480	134	11	15	15	NUM
ftr-480	134	12	%	%	NOUN
ftr-480	134	13	of	of	ADP
ftr-480	134	14	$	$	SYM
ftr-480	134	15	15,000	15,000	NUM
ftr-480	134	16	)	)	PUNCT
ftr-480	134	17	and	and	CCONJ
ftr-480	134	18	consumes	consume	VERB
ftr-480	134	19	$	$	SYM
ftr-480	134	20	12,750	12,750	NUM
ftr-480	134	21	(	(	PUNCT
ftr-480	134	22	$	$	SYM
ftr-480	134	23	15,000	15,000	NUM
ftr-480	134	24	less	less	ADJ
ftr-480	134	25	$	$	SYM
ftr-480	134	26	2,250	2,250	NUM
ftr-480	134	27	)	)	PUNCT
ftr-480	134	28	.	.	PUNCT
ftr-480	134	29	"	"	PUNCT
ftr-480	135	1	2	2	X
ftr-480	135	2	.	.	X
ftr-480	135	3	student.-ms	student.-ms	PROPN
ftr-480	135	4	.	.	PUNCT
ftr-480	136	1	b	b	PROPN
ftr-480	136	2	is	be	AUX
ftr-480	136	3	a	a	DET
ftr-480	136	4	full	full	ADJ
ftr-480	136	5	-	-	PUNCT
ftr-480	136	6	time	time	NOUN
ftr-480	136	7	student	student	NOUN
ftr-480	136	8	.	.	PUNCT
ftr-480	137	1	her	her	PRON
ftr-480	137	2	receipts	receipt	NOUN
ftr-480	137	3	for	for	ADP
ftr-480	137	4	the	the	DET
ftr-480	137	5	year	year	NOUN
ftr-480	137	6	consist	consist	NOUN
ftr-480	137	7	of	of	ADP
ftr-480	137	8	a	a	DET
ftr-480	137	9	$	$	SYM
ftr-480	137	10	13,000	13,000	NUM
ftr-480	137	11	gift	gift	NOUN
ftr-480	137	12	from	from	ADP
ftr-480	137	13	her	her	PRON
ftr-480	137	14	parents	parent	NOUN
ftr-480	137	15	,	,	PUNCT
ftr-480	137	16	a	a	DET
ftr-480	137	17	$	$	SYM
ftr-480	137	18	12,000	12,000	NUM
ftr-480	137	19	student	student	NOUN
ftr-480	137	20	loan	loan	NOUN
ftr-480	137	21	,	,	PUNCT
ftr-480	137	22	and	and	CCONJ
ftr-480	137	23	$	$	SYM
ftr-480	137	24	5,000	5,000	NUM
ftr-480	137	25	of	of	ADP
ftr-480	137	26	wages	wage	NOUN
ftr-480	137	27	from	from	ADP
ftr-480	137	28	a	a	DET
ftr-480	137	29	summer	summer	NOUN
ftr-480	137	30	job	job	NOUN
ftr-480	137	31	.	.	PUNCT
ftr-480	138	1	she	she	PRON
ftr-480	138	2	consumes	consume	VERB
ftr-480	138	3	all	all	DET
ftr-480	138	4	amounts	amount	NOUN
ftr-480	138	5	after	after	ADP
ftr-480	138	6	payment	payment	NOUN
ftr-480	138	7	of	of	ADP
ftr-480	138	8	her	her	PRON
ftr-480	138	9	tuition	tuition	NOUN
ftr-480	138	10	(	(	PUNCT
ftr-480	138	11	$	$	SYM
ftr-480	138	12	15,000	15,000	NUM
ftr-480	138	13	)	)	PUNCT
ftr-480	138	14	and	and	CCONJ
ftr-480	138	15	taxes	taxis	NOUN
ftr-480	138	16	.	.	PUNCT
ftr-480	139	1	if	if	SCONJ
ftr-480	139	2	the	the	DET
ftr-480	139	3	tuition	tuition	NOUN
ftr-480	139	4	payment	payment	NOUN
ftr-480	139	5	is	be	AUX
ftr-480	139	6	treated	treat	VERB
ftr-480	139	7	as	as	ADP
ftr-480	139	8	consumption	consumption	NOUN
ftr-480	139	9	and	and	CCONJ
ftr-480	139	10	the	the	DET
ftr-480	139	11	tax	tax	NOUN
ftr-480	139	12	rate	rate	NOUN
ftr-480	139	13	is	be	AUX
ftr-480	139	14	15	15	NUM
ftr-480	139	15	%	%	NOUN
ftr-480	139	16	,	,	PUNCT
ftr-480	139	17	she	she	PRON
ftr-480	139	18	pays	pay	VERB
ftr-480	139	19	$	$	SYM
ftr-480	139	20	4,500	4,500	NUM
ftr-480	139	21	in	in	ADP
ftr-480	139	22	cash	cash	NOUN
ftr-480	139	23	-	-	PUNCT
ftr-480	139	24	flow	flow	NOUN
ftr-480	139	25	tax	tax	NOUN
ftr-480	139	26	(	(	PUNCT
ftr-480	139	27	15	15	NUM
ftr-480	139	28	%	%	NOUN
ftr-480	139	29	of	of	ADP
ftr-480	139	30	$	$	SYM
ftr-480	139	31	30,000	30,000	NUM
ftr-480	139	32	)	)	PUNCT
ftr-480	139	33	,	,	PUNCT
ftr-480	139	34	pays	pay	VERB
ftr-480	139	35	$	$	SYM
ftr-480	139	36	15,000	15,000	NUM
ftr-480	139	37	in	in	ADP
ftr-480	139	38	tuition	tuition	NOUN
ftr-480	139	39	,	,	PUNCT
ftr-480	139	40	and	and	CCONJ
ftr-480	139	41	consumes	consume	VERB
ftr-480	139	42	the	the	DET
ftr-480	139	43	balance	balance	NOUN
ftr-480	139	44	of	of	ADP
ftr-480	139	45	$	$	SYM
ftr-480	139	46	10,500	10,500	NUM
ftr-480	139	47	.	.	PUNCT
ftr-480	140	1	if	if	SCONJ
ftr-480	140	2	the	the	DET
ftr-480	140	3	tuition	tuition	NOUN
ftr-480	140	4	is	be	AUX
ftr-480	140	5	treated	treat	VERB
ftr-480	140	6	as	as	ADP
ftr-480	140	7	savings	saving	NOUN
ftr-480	140	8	or	or	CCONJ
ftr-480	140	9	a	a	DET
ftr-480	140	10	profit	profit	NOUN
ftr-480	140	11	-	-	PUNCT
ftr-480	140	12	making	make	VERB
ftr-480	140	13	expense	expense	NOUN
ftr-480	140	14	,	,	PUNCT
ftr-480	140	15	her	her	PRON
ftr-480	140	16	tax	tax	NOUN
ftr-480	140	17	is	be	AUX
ftr-480	140	18	only	only	ADV
ftr-480	140	19	$	$	SYM
ftr-480	140	20	2,250	2,250	NUM
ftr-480	140	21	(	(	PUNCT
ftr-480	140	22	15	15	NUM
ftr-480	140	23	%	%	NOUN
ftr-480	140	24	x	x	SYM
ftr-480	140	25	$	$	SYM
ftr-480	140	26	15,000	15,000	NUM
ftr-480	140	27	)	)	PUNCT
ftr-480	140	28	,	,	PUNCT
ftr-480	140	29	and	and	CCONJ
ftr-480	140	30	she	she	PRON
ftr-480	140	31	consumes	consume	VERB
ftr-480	140	32	the	the	DET
ftr-480	140	33	balance	balance	NOUN
ftr-480	140	34	of	of	ADP
ftr-480	140	35	$	$	SYM
ftr-480	140	36	12,750.12	12,750.12	NUM
ftr-480	140	37	in	in	ADP
ftr-480	140	38	either	either	DET
ftr-480	140	39	case	case	NOUN
ftr-480	140	40	,	,	PUNCT
ftr-480	140	41	the	the	DET
ftr-480	140	42	amount	amount	NOUN
ftr-480	140	43	borrowed	borrow	VERB
ftr-480	140	44	is	be	AUX
ftr-480	140	45	treated	treat	VERB
ftr-480	140	46	as	as	ADP
ftr-480	140	47	dissavings	dissaving	NOUN
ftr-480	140	48	and	and	CCONJ
ftr-480	140	49	is	be	AUX
ftr-480	140	50	therefore	therefore	ADV
ftr-480	140	51	included	include	VERB
ftr-480	140	52	in	in	ADP
ftr-480	140	53	the	the	DET
ftr-480	140	54	student	student	NOUN
ftr-480	140	55	's	's	PART
ftr-480	140	56	consumption	consumption	NOUN
ftr-480	140	57	tax	tax	NOUN
ftr-480	140	58	base	base	NOUN
ftr-480	140	59	along	along	ADP
ftr-480	140	60	with	with	ADP
ftr-480	140	61	the	the	DET
ftr-480	140	62	amount	amount	NOUN
ftr-480	140	63	of	of	ADP
ftr-480	140	64	the	the	DET
ftr-480	140	65	gift	gift	NOUN
ftr-480	140	66	received	receive	VERB
ftr-480	140	67	.	.	PUNCT
ftr-480	141	1	3	3	X
ftr-480	141	2	.	.	X
ftr-480	141	3	altruistic	altruistic	ADJ
ftr-480	141	4	middle	middle	ADJ
ftr-480	141	5	-	-	PUNCT
ftr-480	141	6	inconme	inconme	ADJ
ftr-480	141	7	worker.-mr	worker.-mr	NOUN
ftr-480	141	8	.	.	PUNCT
ftr-480	142	1	c	c	X
ftr-480	142	2	,	,	PUNCT
ftr-480	142	3	who	who	PRON
ftr-480	142	4	earns	earn	VERB
ftr-480	142	5	$	$	SYM
ftr-480	142	6	30,000	30,000	NUM
ftr-480	142	7	in	in	ADP
ftr-480	142	8	wages	wage	NOUN
ftr-480	142	9	and	and	CCONJ
ftr-480	142	10	$	$	SYM
ftr-480	142	11	5,000	5,000	NUM
ftr-480	142	12	in	in	ADP
ftr-480	142	13	dividends	dividend	NOUN
ftr-480	142	14	,	,	PUNCT
ftr-480	142	15	contributes	contribute	VERB
ftr-480	142	16	$	$	SYM
ftr-480	142	17	5,000	5,000	NUM
ftr-480	142	18	to	to	ADP
ftr-480	142	19	a	a	DET
ftr-480	142	20	pension	pension	NOUN
ftr-480	142	21	plan	plan	NOUN
ftr-480	142	22	during	during	ADP
ftr-480	142	23	the	the	DET
ftr-480	142	24	year	year	NOUN
ftr-480	142	25	,	,	PUNCT
ftr-480	142	26	pays	pay	VERB
ftr-480	142	27	off	off	ADP
ftr-480	142	28	outstanding	outstanding	ADJ
ftr-480	142	29	loans	loan	NOUN
ftr-480	142	30	of	of	ADP
ftr-480	142	31	$	$	SYM
ftr-480	142	32	4,000	4,000	NUM
ftr-480	142	33	,	,	PUNCT
ftr-480	142	34	and	and	CCONJ
ftr-480	142	35	makes	make	VERB
ftr-480	142	36	contributions	contribution	NOUN
ftr-480	142	37	to	to	ADP
ftr-480	142	38	his	his	PRON
ftr-480	142	39	church	church	NOUN
ftr-480	142	40	of	of	ADP
ftr-480	142	41	$	$	SYM
ftr-480	142	42	11,000	11,000	NUM
ftr-480	142	43	.	.	PUNCT
ftr-480	143	1	he	he	PRON
ftr-480	143	2	consumes	consume	VERB
ftr-480	143	3	all	all	DET
ftr-480	143	4	remaining	remain	VERB
ftr-480	143	5	amounts	amount	NOUN
ftr-480	143	6	after	after	ADP
ftr-480	143	7	payment	payment	NOUN
ftr-480	143	8	of	of	ADP
ftr-480	143	9	taxes	taxis	NOUN
ftr-480	143	10	.	.	PUNCT
ftr-480	144	1	if	if	SCONJ
ftr-480	144	2	the	the	DET
ftr-480	144	3	contribution	contribution	NOUN
ftr-480	144	4	to	to	ADP
ftr-480	144	5	the	the	DET
ftr-480	144	6	church	church	NOUN
ftr-480	144	7	is	be	AUX
ftr-480	144	8	not	not	PART
ftr-480	144	9	treated	treat	VERB
ftr-480	144	10	as	as	ADP
ftr-480	144	11	consumption	consumption	NOUN
ftr-480	144	12	,	,	PUNCT
ftr-480	144	13	he	he	PRON
ftr-480	144	14	pays	pay	VERB
ftr-480	144	15	$	$	SYM
ftr-480	144	16	2,250	2,250	NUM
ftr-480	144	17	in	in	ADP
ftr-480	144	18	taxes	taxis	NOUN
ftr-480	144	19	(	(	PUNCT
ftr-480	144	20	15	15	NUM
ftr-480	144	21	%	%	NOUN
ftr-480	144	22	of	of	ADP
ftr-480	144	23	$	$	SYM
ftr-480	144	24	15,000	15,000	NUM
ftr-480	144	25	)	)	PUNCT
ftr-480	144	26	and	and	CCONJ
ftr-480	144	27	consumes	consume	VERB
ftr-480	144	28	the	the	DET
ftr-480	144	29	balance	balance	NOUN
ftr-480	144	30	of	of	ADP
ftr-480	144	31	$	$	SYM
ftr-480	144	32	12,750	12,750	NUM
ftr-480	144	33	.	.	PUNCT
ftr-480	145	1	the	the	DET
ftr-480	145	2	loan	loan	NOUN
ftr-480	145	3	pay	pay	NOUN
ftr-480	145	4	-	-	PUNCT
ftr-480	145	5	off	off	NOUN
ftr-480	145	6	and	and	CCONJ
ftr-480	145	7	the	the	DET
ftr-480	145	8	pension	pension	NOUN
ftr-480	145	9	contribution	contribution	NOUN
ftr-480	145	10	are	be	AUX
ftr-480	145	11	both	both	PRON
ftr-480	145	12	treated	treat	VERB
ftr-480	145	13	as	as	ADP
ftr-480	145	14	deductible	deductible	ADJ
ftr-480	145	15	savings	saving	NOUN
ftr-480	145	16	.	.	PUNCT
ftr-480	146	1	10	10	NUM
ftr-480	146	2	.	.	PUNCT
ftr-480	147	1	these	these	DET
ftr-480	147	2	assumptions	assumption	NOUN
ftr-480	147	3	apply	apply	VERB
ftr-480	147	4	to	to	ADP
ftr-480	147	5	all	all	PRON
ftr-480	147	6	of	of	ADP
ftr-480	147	7	the	the	DET
ftr-480	147	8	illustrations	illustration	NOUN
ftr-480	147	9	.	.	PUNCT
ftr-480	148	1	11	11	NUM
ftr-480	148	2	.	.	PUNCT
ftr-480	149	1	as	as	SCONJ
ftr-480	149	2	in	in	ADP
ftr-480	149	3	this	this	DET
ftr-480	149	4	example	example	NOUN
ftr-480	149	5	,	,	PUNCT
ftr-480	149	6	all	all	DET
ftr-480	149	7	tax	tax	NOUN
ftr-480	149	8	rates	rate	NOUN
ftr-480	149	9	are	be	AUX
ftr-480	149	10	expressed	express	VERB
ftr-480	149	11	in	in	ADP
ftr-480	149	12	a	a	DET
ftr-480	149	13	"	"	PUNCT
ftr-480	149	14	tax	tax	NOUN
ftr-480	149	15	-	-	PUNCT
ftr-480	149	16	inclusive	inclusive	ADJ
ftr-480	149	17	"	"	PUNCT
ftr-480	149	18	way	way	NOUN
ftr-480	149	19	;	;	PUNCT
ftr-480	149	20	that	that	PRON
ftr-480	149	21	is	is	ADV
ftr-480	149	22	,	,	PUNCT
ftr-480	149	23	the	the	DET
ftr-480	149	24	rate	rate	NOUN
ftr-480	149	25	is	be	AUX
ftr-480	149	26	applied	apply	VERB
ftr-480	149	27	to	to	ADP
ftr-480	149	28	the	the	DET
ftr-480	149	29	consumption	consumption	NOUN
ftr-480	149	30	base	base	NOUN
ftr-480	149	31	inchsive	inchsive	ADJ
ftr-480	149	32	of	of	ADP
ftr-480	149	33	the	the	DET
ftr-480	149	34	cash	cash	NOUN
ftr-480	149	35	-	-	PUNCT
ftr-480	149	36	flow	flow	NOUN
ftr-480	149	37	tax	tax	NOUN
ftr-480	149	38	to	to	PART
ftr-480	149	39	be	be	AUX
ftr-480	149	40	paid	pay	VERB
ftr-480	149	41	.	.	PUNCT
ftr-480	150	1	in	in	ADP
ftr-480	150	2	theory	theory	NOUN
ftr-480	150	3	,	,	PUNCT
ftr-480	150	4	a	a	DET
ftr-480	150	5	"	"	PUNCT
ftr-480	150	6	tax	tax	NOUN
ftr-480	150	7	-	-	PUNCT
ftr-480	150	8	exclusive	exclusive	ADJ
ftr-480	150	9	"	"	PUNCT
ftr-480	150	10	rate	rate	NOUN
ftr-480	150	11	is	be	AUX
ftr-480	150	12	more	more	ADV
ftr-480	150	13	appropriate	appropriate	ADJ
ftr-480	150	14	because	because	SCONJ
ftr-480	150	15	the	the	DET
ftr-480	150	16	amount	amount	NOUN
ftr-480	150	17	paid	pay	VERB
ftr-480	150	18	as	as	ADP
ftr-480	150	19	cash	cash	NOUN
ftr-480	150	20	-	-	PUNCT
ftr-480	150	21	flow	flow	NOUN
ftr-480	150	22	tax	tax	NOUN
ftr-480	150	23	can	can	AUX
ftr-480	150	24	not	not	PART
ftr-480	150	25	be	be	AUX
ftr-480	150	26	spent	spend	VERB
ftr-480	150	27	on	on	ADP
ftr-480	150	28	consumption	consumption	NOUN
ftr-480	150	29	.	.	PUNCT
ftr-480	151	1	(	(	PUNCT
ftr-480	151	2	in	in	ADP
ftr-480	151	3	contrast	contrast	NOUN
ftr-480	151	4	,	,	PUNCT
ftr-480	151	5	because	because	SCONJ
ftr-480	151	6	income	income	NOUN
ftr-480	151	7	is	be	AUX
ftr-480	151	8	defined	define	VERB
ftr-480	151	9	to	to	PART
ftr-480	151	10	include	include	VERB
ftr-480	151	11	amounts	amount	NOUN
ftr-480	151	12	paid	pay	VERB
ftr-480	151	13	as	as	ADP
ftr-480	151	14	income	income	NOUN
ftr-480	151	15	tax	tax	NOUN
ftr-480	151	16	,	,	PUNCT
ftr-480	151	17	tax	tax	NOUN
ftr-480	151	18	-	-	PUNCT
ftr-480	151	19	inclusive	inclusive	ADJ
ftr-480	151	20	rates	rate	NOUN
ftr-480	151	21	are	be	AUX
ftr-480	151	22	proper	proper	ADJ
ftr-480	151	23	under	under	ADP
ftr-480	151	24	the	the	DET
ftr-480	151	25	income	income	NOUN
ftr-480	151	26	tax	tax	NOUN
ftr-480	151	27	.	.	PUNCT
ftr-480	151	28	)	)	PUNCT
ftr-480	152	1	however	however	ADV
ftr-480	152	2	,	,	PUNCT
ftr-480	152	3	tax	tax	NOUN
ftr-480	152	4	-	-	PUNCT
ftr-480	152	5	exclusive	exclusive	ADJ
ftr-480	152	6	rates	rate	NOUN
ftr-480	152	7	are	be	AUX
ftr-480	152	8	higher	high	ADJ
ftr-480	152	9	than	than	ADP
ftr-480	152	10	tax	tax	NOUN
ftr-480	152	11	-	-	PUNCT
ftr-480	152	12	inclusive	inclusive	ADJ
ftr-480	152	13	ones	one	NOUN
ftr-480	152	14	and	and	CCONJ
ftr-480	152	15	are	be	AUX
ftr-480	152	16	difficult	difficult	ADJ
ftr-480	152	17	for	for	SCONJ
ftr-480	152	18	taxpayers	taxpayer	NOUN
ftr-480	152	19	to	to	PART
ftr-480	152	20	understand	understand	VERB
ftr-480	152	21	and	and	CCONJ
ftr-480	152	22	apply	apply	VERB
ftr-480	152	23	.	.	PUNCT
ftr-480	153	1	in	in	ADP
ftr-480	153	2	the	the	DET
ftr-480	153	3	example	example	NOUN
ftr-480	153	4	,	,	PUNCT
ftr-480	153	5	a	a	DET
ftr-480	153	6	tax	tax	NOUN
ftr-480	153	7	rate	rate	NOUN
ftr-480	153	8	of	of	ADP
ftr-480	153	9	approximately	approximately	ADV
ftr-480	153	10	17.6	17.6	NUM
ftr-480	153	11	%	%	NOUN
ftr-480	153	12	of	of	ADP
ftr-480	153	13	the	the	DET
ftr-480	153	14	amount	amount	NOUN
ftr-480	153	15	of	of	ADP
ftr-480	153	16	consumption	consumption	NOUN
ftr-480	153	17	exclusive	exclusive	NOUN
ftr-480	153	18	of	of	ADP
ftr-480	153	19	taxes	taxis	NOUN
ftr-480	153	20	paid	pay	VERB
ftr-480	153	21	(	(	PUNCT
ftr-480	153	22	$	$	SYM
ftr-480	153	23	12,750	12,750	NUM
ftr-480	153	24	)	)	PUNCT
ftr-480	153	25	produces	produce	VERB
ftr-480	153	26	a	a	DET
ftr-480	153	27	tax	tax	NOUN
ftr-480	153	28	liability	liability	NOUN
ftr-480	153	29	of	of	ADP
ftr-480	153	30	about	about	ADV
ftr-480	153	31	$	$	SYM
ftr-480	153	32	2,250	2,250	NUM
ftr-480	153	33	(	(	PUNCT
ftr-480	153	34	17.6	17.6	NUM
ftr-480	153	35	%	%	NOUN
ftr-480	153	36	x	x	X
ftr-480	153	37	s12,750	s12,750	NOUN
ftr-480	153	38	=	=	SYM
ftr-480	153	39	s2,250	s2,250	PROPN
ftr-480	153	40	)	)	PUNCT
ftr-480	153	41	and	and	CCONJ
ftr-480	153	42	is	be	AUX
ftr-480	153	43	therefore	therefore	ADV
ftr-480	153	44	equivalent	equivalent	ADJ
ftr-480	153	45	to	to	ADP
ftr-480	153	46	a	a	DET
ftr-480	153	47	15	15	NUM
ftr-480	153	48	%	%	NOUN
ftr-480	153	49	tax	tax	NOUN
ftr-480	153	50	-	-	PUNCT
ftr-480	153	51	inclusive	inclusive	ADJ
ftr-480	153	52	rate	rate	NOUN
ftr-480	153	53	.	.	PUNCT
ftr-480	154	1	a	a	DET
ftr-480	154	2	tax	tax	NOUN
ftr-480	154	3	-	-	PUNCT
ftr-480	154	4	inclusive	inclusive	ADJ
ftr-480	154	5	rate	rate	NOUN
ftr-480	154	6	of	of	ADP
ftr-480	154	7	50	50	NUM
ftr-480	154	8	%	%	NOUN
ftr-480	154	9	is	be	AUX
ftr-480	154	10	equivalent	equivalent	ADJ
ftr-480	154	11	to	to	ADP
ftr-480	154	12	a	a	DET
ftr-480	154	13	tax	tax	NOUN
ftr-480	154	14	-	-	PUNCT
ftr-480	154	15	exclusive	exclusive	ADJ
ftr-480	154	16	rate	rate	NOUN
ftr-480	154	17	of	of	ADP
ftr-480	154	18	100	100	NUM
ftr-480	154	19	%	%	NOUN
ftr-480	154	20	,	,	PUNCT
ftr-480	154	21	and	and	CCONJ
ftr-480	154	22	tax	tax	NOUN
ftr-480	154	23	-	-	PUNCT
ftr-480	154	24	exclusive	exclusive	ADJ
ftr-480	154	25	rates	rate	NOUN
ftr-480	154	26	in	in	ADP
ftr-480	154	27	excess	excess	NOUN
ftr-480	154	28	of	of	ADP
ftr-480	154	29	100	100	NUM
ftr-480	154	30	%	%	NOUN
ftr-480	154	31	would	would	AUX
ftr-480	154	32	certainly	certainly	ADV
ftr-480	154	33	be	be	AUX
ftr-480	154	34	possible	possible	ADJ
ftr-480	154	35	.	.	PUNCT
ftr-480	155	1	in	in	ADP
ftr-480	155	2	general	general	ADJ
ftr-480	155	3	,	,	PUNCT
ftr-480	155	4	if	if	SCONJ
ftr-480	155	5	r	r	NOUN
ftr-480	155	6	is	be	AUX
ftr-480	155	7	the	the	DET
ftr-480	155	8	tax	tax	NOUN
ftr-480	155	9	-	-	PUNCT
ftr-480	155	10	inclusive	inclusive	ADJ
ftr-480	155	11	rate	rate	NOUN
ftr-480	155	12	,	,	PUNCT
ftr-480	155	13	then	then	ADV
ftr-480	155	14	rl(l	rl(l	ADV
ftr-480	155	15	r	r	NOUN
ftr-480	155	16	)	)	PUNCT
ftr-480	155	17	is	be	AUX
ftr-480	155	18	the	the	DET
ftr-480	155	19	tax	tax	NOUN
ftr-480	155	20	-	-	PUNCT
ftr-480	155	21	exclusive	exclusive	ADJ
ftr-480	155	22	rate	rate	NOUN
ftr-480	155	23	.	.	PUNCT
ftr-480	156	1	see	see	VERB
ftr-480	156	2	institute	institute	PROPN
ftr-480	156	3	for	for	ADP
ftr-480	156	4	fiscal	fiscal	ADJ
ftr-480	156	5	studies	study	NOUN
ftr-480	156	6	,	,	PUNCT
ftr-480	156	7	the	the	DET
ftr-480	156	8	structure	structure	NOUN
ftr-480	156	9	and	and	CCONJ
ftr-480	156	10	reform	reform	NOUN
ftr-480	156	11	of	of	ADP
ftr-480	156	12	direct	direct	ADJ
ftr-480	156	13	taxation	taxation	NOUN
ftr-480	156	14	28	28	NUM
ftr-480	156	15	-	-	SYM
ftr-480	156	16	29	29	NUM
ftr-480	156	17	(	(	PUNCT
ftr-480	156	18	1978	1978	NUM
ftr-480	156	19	)	)	PUNCT
ftr-480	157	1	[	[	X
ftr-480	157	2	hereinafter	hereinafter	NOUN
ftr-480	157	3	meade	meade	PROPN
ftr-480	157	4	report	report	PROPN
ftr-480	157	5	]	]	X
ftr-480	157	6	;	;	PUNCT
ftr-480	157	7	michael	michael	PROPN
ftr-480	157	8	j.	j.	PROPN
ftr-480	157	9	graetz	graetz	PROPN
ftr-480	157	10	,	,	PUNCT
ftr-480	157	11	implementing	implement	VERB
ftr-480	157	12	a	a	DET
ftr-480	157	13	progressive	progressive	ADJ
ftr-480	157	14	consumption	consumption	NOUN
ftr-480	157	15	tax	tax	NOUN
ftr-480	157	16	,	,	PUNCT
ftr-480	157	17	92	92	NUM
ftr-480	157	18	harv	harv	NOUN
ftr-480	157	19	.	.	PUNCT
ftr-480	158	1	l.	l.	PROPN
ftr-480	158	2	rev	rev	PROPN
ftr-480	158	3	.	.	PROPN
ftr-480	158	4	1575	1575	NUM
ftr-480	158	5	,	,	PUNCT
ftr-480	158	6	1582	1582	NUM
ftr-480	158	7	-	-	SYM
ftr-480	158	8	84	84	NUM
ftr-480	158	9	(	(	PUNCT
ftr-480	158	10	1979	1979	NUM
ftr-480	158	11	)	)	PUNCT
ftr-480	158	12	.	.	PUNCT
ftr-480	159	1	12	12	NUM
ftr-480	159	2	.	.	PUNCT
ftr-480	160	1	see	see	VERB
ftr-480	160	2	graetz	graetz	PROPN
ftr-480	160	3	,	,	PUNCT
ftr-480	160	4	supra	supra	PROPN
ftr-480	160	5	note	note	PROPN
ftr-480	160	6	1i	1i	NOUN
ftr-480	160	7	,	,	PUNCT
ftr-480	160	8	at	at	ADP
ftr-480	160	9	1589	1589	NUM
ftr-480	160	10	(	(	PUNCT
ftr-480	160	11	"	"	PUNCT
ftr-480	160	12	items	item	NOUN
ftr-480	160	13	such	such	ADJ
ftr-480	160	14	as	as	ADP
ftr-480	160	15	educational	educational	ADJ
ftr-480	160	16	expenses	expense	NOUN
ftr-480	160	17	...	...	PUNCT
ftr-480	160	18	which	which	PRON
ftr-480	160	19	do	do	AUX
ftr-480	160	20	not	not	PART
ftr-480	160	21	tend	tend	VERB
ftr-480	160	22	to	to	PART
ftr-480	160	23	provide	provide	VERB
ftr-480	160	24	current	current	ADJ
ftr-480	160	25	consumption	consumption	NOUN
ftr-480	160	26	benefits	benefit	NOUN
ftr-480	160	27	would	would	AUX
ftr-480	160	28	probably	probably	ADV
ftr-480	160	29	be	be	AUX
ftr-480	160	30	more	more	ADV
ftr-480	160	31	generally	generally	ADV
ftr-480	160	32	deductible	deductible	ADJ
ftr-480	161	1	[	[	X
ftr-480	161	2	under	under	ADP
ftr-480	161	3	a	a	DET
ftr-480	161	4	cash	cash	NOUN
ftr-480	161	5	-	-	PUNCT
ftr-480	161	6	flow	flow	NOUN
ftr-480	161	7	tax	tax	NOUN
ftr-480	161	8	]	]	PUNCT
ftr-480	161	9	than	than	ADP
ftr-480	161	10	under	under	ADP
ftr-480	161	11	the	the	DET
ftr-480	161	12	income	income	NOUN
ftr-480	161	13	tax	tax	NOUN
ftr-480	161	14	"	"	PUNCT
ftr-480	161	15	)	)	PUNCT
ftr-480	161	16	.	.	PUNCT
ftr-480	162	1	19951	19951	NUM
ftr-480	162	2	florida	florida	PROPN
ftr-480	162	3	tax	tax	PROPN
ftr-480	162	4	review	review	NOUN
ftr-480	162	5	4	4	X
ftr-480	162	6	.	.	PUNCT
ftr-480	163	1	middle	middle	ADJ
ftr-480	163	2	-	-	PUNCT
ftr-480	163	3	income	income	NOUN
ftr-480	163	4	investor.-ms	investor.-ms	NOUN
ftr-480	163	5	.	.	PUNCT
ftr-480	164	1	d	d	X
ftr-480	164	2	earns	earn	VERB
ftr-480	164	3	$	$	SYM
ftr-480	164	4	15,000	15,000	NUM
ftr-480	164	5	in	in	ADP
ftr-480	164	6	wages	wage	NOUN
ftr-480	164	7	,	,	PUNCT
ftr-480	164	8	$	$	SYM
ftr-480	164	9	10,000	10,000	NUM
ftr-480	164	10	in	in	ADP
ftr-480	164	11	dividends	dividend	NOUN
ftr-480	164	12	from	from	ADP
ftr-480	164	13	various	various	ADJ
ftr-480	164	14	mutual	mutual	ADJ
ftr-480	164	15	funds	fund	NOUN
ftr-480	164	16	,	,	PUNCT
ftr-480	164	17	and	and	CCONJ
ftr-480	164	18	$	$	SYM
ftr-480	164	19	10,000	10,000	NUM
ftr-480	164	20	of	of	ADP
ftr-480	164	21	interest	interest	NOUN
ftr-480	164	22	accruals	accrual	NOUN
ftr-480	164	23	on	on	ADP
ftr-480	164	24	zero	zero	NUM
ftr-480	164	25	-	-	PUNCT
ftr-480	164	26	coupon	coupon	NOUN
ftr-480	164	27	bonds	bond	NOUN
ftr-480	164	28	she	she	PRON
ftr-480	164	29	owns	own	VERB
ftr-480	164	30	.	.	PUNCT
ftr-480	165	1	the	the	DET
ftr-480	165	2	dividends	dividend	NOUN
ftr-480	165	3	are	be	AUX
ftr-480	165	4	reinvested	reinveste	VERB
ftr-480	165	5	in	in	ADP
ftr-480	165	6	additional	additional	ADJ
ftr-480	165	7	shares	share	NOUN
ftr-480	165	8	of	of	ADP
ftr-480	165	9	the	the	DET
ftr-480	165	10	mutual	mutual	ADJ
ftr-480	165	11	funds	fund	NOUN
ftr-480	165	12	.	.	PUNCT
ftr-480	166	1	she	she	PRON
ftr-480	166	2	also	also	ADV
ftr-480	166	3	sells	sell	VERB
ftr-480	166	4	stock	stock	NOUN
ftr-480	166	5	investments	investment	NOUN
ftr-480	166	6	for	for	ADP
ftr-480	166	7	$	$	SYM
ftr-480	166	8	50,000	50,000	NUM
ftr-480	166	9	,	,	PUNCT
ftr-480	166	10	makes	make	VERB
ftr-480	166	11	new	new	ADJ
ftr-480	166	12	stock	stock	NOUN
ftr-480	166	13	investments	investment	NOUN
ftr-480	166	14	for	for	ADP
ftr-480	166	15	$	$	SYM
ftr-480	166	16	46,000	46,000	NUM
ftr-480	166	17	,	,	PUNCT
ftr-480	166	18	and	and	CCONJ
ftr-480	166	19	makes	make	VERB
ftr-480	166	20	a	a	DET
ftr-480	166	21	$	$	SYM
ftr-480	166	22	4,000	4,000	NUM
ftr-480	166	23	gift	gift	NOUN
ftr-480	166	24	to	to	ADP
ftr-480	166	25	her	her	PRON
ftr-480	166	26	child	child	NOUN
ftr-480	166	27	.	.	PUNCT
ftr-480	167	1	'3	'3	PUNCT
ftr-480	167	2	she	she	PRON
ftr-480	167	3	consumes	consume	VERB
ftr-480	167	4	all	all	DET
ftr-480	167	5	other	other	ADJ
ftr-480	167	6	amounts	amount	NOUN
ftr-480	167	7	after	after	ADP
ftr-480	167	8	payment	payment	NOUN
ftr-480	167	9	of	of	ADP
ftr-480	167	10	her	her	PRON
ftr-480	167	11	cash	cash	NOUN
ftr-480	167	12	-	-	PUNCT
ftr-480	167	13	flow	flow	NOUN
ftr-480	167	14	tax	tax	NOUN
ftr-480	167	15	.	.	PUNCT
ftr-480	168	1	her	her	PRON
ftr-480	168	2	tax	tax	NOUN
ftr-480	168	3	base	base	NOUN
ftr-480	168	4	is	be	AUX
ftr-480	168	5	$	$	SYM
ftr-480	168	6	15,000	15,000	NUM
ftr-480	168	7	,	,	PUNCT
ftr-480	168	8	consisting	consist	VERB
ftr-480	168	9	of	of	ADP
ftr-480	168	10	$	$	SYM
ftr-480	168	11	15,000	15,000	NUM
ftr-480	168	12	of	of	ADP
ftr-480	168	13	wages	wage	NOUN
ftr-480	168	14	,	,	PUNCT
ftr-480	168	15	$	$	SYM
ftr-480	168	16	10,000	10,000	NUM
ftr-480	168	17	of	of	ADP
ftr-480	168	18	dividends	dividend	NOUN
ftr-480	168	19	,	,	PUNCT
ftr-480	168	20	$	$	SYM
ftr-480	168	21	10,000	10,000	NUM
ftr-480	168	22	of	of	ADP
ftr-480	168	23	interest	interest	NOUN
ftr-480	168	24	,	,	PUNCT
ftr-480	168	25	and	and	CCONJ
ftr-480	168	26	$	$	SYM
ftr-480	168	27	50,000	50,000	NUM
ftr-480	168	28	of	of	ADP
ftr-480	168	29	proceeds	proceed	NOUN
ftr-480	168	30	from	from	ADP
ftr-480	168	31	stock	stock	NOUN
ftr-480	168	32	sales	sale	NOUN
ftr-480	168	33	(	(	PUNCT
ftr-480	168	34	basis	basis	NOUN
ftr-480	168	35	is	be	AUX
ftr-480	168	36	irrelevant	irrelevant	ADJ
ftr-480	168	37	)	)	PUNCT
ftr-480	168	38	,	,	PUNCT
ftr-480	168	39	less	less	ADJ
ftr-480	168	40	the	the	DET
ftr-480	168	41	sum	sum	NOUN
ftr-480	168	42	of	of	ADP
ftr-480	168	43	$	$	SYM
ftr-480	168	44	10,000	10,000	NUM
ftr-480	168	45	of	of	ADP
ftr-480	168	46	dividends	dividend	NOUN
ftr-480	168	47	reinvested	reinveste	VERB
ftr-480	168	48	,	,	PUNCT
ftr-480	168	49	$	$	SYM
ftr-480	168	50	10,000	10,000	NUM
ftr-480	168	51	of	of	ADP
ftr-480	168	52	interest	interest	NOUN
ftr-480	168	53	accrued	accrue	VERB
ftr-480	168	54	on	on	ADP
ftr-480	168	55	the	the	DET
ftr-480	168	56	zero	zero	NUM
ftr-480	168	57	-	-	PUNCT
ftr-480	168	58	coupon	coupon	NOUN
ftr-480	168	59	bonds	bond	NOUN
ftr-480	168	60	,	,	PUNCT
ftr-480	168	61	$	$	SYM
ftr-480	168	62	46,000	46,000	NUM
ftr-480	168	63	of	of	ADP
ftr-480	168	64	new	new	ADJ
ftr-480	168	65	stock	stock	NOUN
ftr-480	168	66	investments	investment	NOUN
ftr-480	168	67	,	,	PUNCT
ftr-480	168	68	and	and	CCONJ
ftr-480	168	69	the	the	DET
ftr-480	168	70	$	$	SYM
ftr-480	168	71	4,000	4,000	NUM
ftr-480	168	72	gift	gift	NOUN
ftr-480	168	73	.	.	PUNCT
ftr-480	169	1	her	her	PRON
ftr-480	169	2	tax	tax	NOUN
ftr-480	169	3	liability	liability	NOUN
ftr-480	169	4	is	be	AUX
ftr-480	169	5	$	$	SYM
ftr-480	169	6	2,250	2,250	NUM
ftr-480	169	7	(	(	PUNCT
ftr-480	169	8	15	15	NUM
ftr-480	169	9	%	%	NOUN
ftr-480	169	10	of	of	ADP
ftr-480	169	11	$	$	SYM
ftr-480	169	12	15,000	15,000	NUM
ftr-480	169	13	)	)	PUNCT
ftr-480	169	14	,	,	PUNCT
ftr-480	169	15	and	and	CCONJ
ftr-480	169	16	her	her	PRON
ftr-480	169	17	consumption	consumption	NOUN
ftr-480	169	18	is	be	AUX
ftr-480	169	19	$	$	SYM
ftr-480	169	20	12,750	12,750	NUM
ftr-480	169	21	.	.	PUNCT
ftr-480	170	1	5	5	X
ftr-480	170	2	.	.	PUNCT
ftr-480	170	3	senior	senior	ADJ
ftr-480	170	4	citizen.-mr	citizen.-mr	X
ftr-480	170	5	.	.	PUNCT
ftr-480	171	1	e	e	NOUN
ftr-480	171	2	receives	receive	VERB
ftr-480	171	3	$	$	SYM
ftr-480	171	4	6,000	6,000	NUM
ftr-480	171	5	from	from	ADP
ftr-480	171	6	social	social	ADJ
ftr-480	171	7	security	security	NOUN
ftr-480	171	8	,	,	PUNCT
ftr-480	171	9	receives	receive	VERB
ftr-480	171	10	$	$	SYM
ftr-480	171	11	5,000	5,000	NUM
ftr-480	171	12	from	from	ADP
ftr-480	171	13	his	his	PRON
ftr-480	171	14	pension	pension	NOUN
ftr-480	171	15	,	,	PUNCT
ftr-480	171	16	and	and	CCONJ
ftr-480	171	17	withdraws	withdraw	VERB
ftr-480	171	18	$	$	SYM
ftr-480	171	19	4,000	4,000	NUM
ftr-480	171	20	from	from	ADP
ftr-480	171	21	personal	personal	ADJ
ftr-480	171	22	savings	saving	NOUN
ftr-480	171	23	,	,	PUNCT
ftr-480	171	24	all	all	PRON
ftr-480	171	25	of	of	ADP
ftr-480	171	26	which	which	PRON
ftr-480	171	27	,	,	PUNCT
ftr-480	171	28	after	after	ADP
ftr-480	171	29	payment	payment	NOUN
ftr-480	171	30	of	of	ADP
ftr-480	171	31	taxes	taxis	NOUN
ftr-480	171	32	,	,	PUNCT
ftr-480	171	33	is	be	AUX
ftr-480	171	34	consumed	consume	VERB
ftr-480	171	35	.	.	PUNCT
ftr-480	172	1	he	he	PRON
ftr-480	172	2	pays	pay	VERB
ftr-480	172	3	$	$	SYM
ftr-480	172	4	2,250	2,250	NUM
ftr-480	172	5	in	in	ADP
ftr-480	172	6	taxes	taxis	NOUN
ftr-480	172	7	(	(	PUNCT
ftr-480	172	8	15	15	NUM
ftr-480	172	9	%	%	NOUN
ftr-480	172	10	of	of	ADP
ftr-480	172	11	$	$	SYM
ftr-480	172	12	15,000	15,000	NUM
ftr-480	172	13	)	)	PUNCT
ftr-480	172	14	and	and	CCONJ
ftr-480	172	15	consumes	consume	VERB
ftr-480	172	16	$	$	SYM
ftr-480	172	17	12,750	12,750	NUM
ftr-480	172	18	.	.	PUNCT
ftr-480	173	1	the	the	DET
ftr-480	173	2	withdrawal	withdrawal	NOUN
ftr-480	173	3	from	from	ADP
ftr-480	173	4	savings	saving	NOUN
ftr-480	173	5	,	,	PUNCT
ftr-480	173	6	the	the	DET
ftr-480	173	7	social	social	ADJ
ftr-480	173	8	security	security	NOUN
ftr-480	173	9	,	,	PUNCT
ftr-480	173	10	and	and	CCONJ
ftr-480	173	11	the	the	DET
ftr-480	173	12	pension	pension	NOUN
ftr-480	173	13	payments	payment	NOUN
ftr-480	173	14	are	be	AUX
ftr-480	173	15	all	all	PRON
ftr-480	173	16	included	include	VERB
ftr-480	173	17	in	in	ADP
ftr-480	173	18	mr	mr	PROPN
ftr-480	173	19	.	.	PROPN
ftr-480	173	20	e	e	PROPN
ftr-480	173	21	's	's	PART
ftr-480	173	22	tax	tax	NOUN
ftr-480	173	23	base	base	NOUN
ftr-480	173	24	.	.	PUNCT
ftr-480	174	1	4	4	NUM
ftr-480	174	2	c.	c.	NOUN
ftr-480	174	3	some	some	PRON
ftr-480	174	4	rationales	rationale	VERB
ftr-480	174	5	for	for	ADP
ftr-480	174	6	cash	cash	NOUN
ftr-480	174	7	-	-	PUNCT
ftr-480	174	8	flow	flow	NOUN
ftr-480	174	9	tax	tax	NOUN
ftr-480	174	10	many	many	ADJ
ftr-480	174	11	arguments	argument	NOUN
ftr-480	174	12	have	have	AUX
ftr-480	174	13	been	be	AUX
ftr-480	174	14	raised	raise	VERB
ftr-480	174	15	in	in	ADP
ftr-480	174	16	favor	favor	NOUN
ftr-480	174	17	of	of	ADP
ftr-480	174	18	replacing	replace	VERB
ftr-480	174	19	the	the	DET
ftr-480	174	20	income	income	NOUN
ftr-480	174	21	tax	tax	NOUN
ftr-480	174	22	with	with	ADP
ftr-480	174	23	a	a	DET
ftr-480	174	24	broad	broad	ADV
ftr-480	174	25	-	-	PUNCT
ftr-480	174	26	based	base	VERB
ftr-480	174	27	consumption	consumption	NOUN
ftr-480	174	28	tax	tax	NOUN
ftr-480	174	29	like	like	ADP
ftr-480	174	30	the	the	DET
ftr-480	174	31	cash	cash	NOUN
ftr-480	174	32	-	-	PUNCT
ftr-480	174	33	flow	flow	NOUN
ftr-480	174	34	tax	tax	NOUN
ftr-480	174	35	,	,	PUNCT
ftr-480	174	36	and	and	CCONJ
ftr-480	174	37	it	it	PRON
ftr-480	174	38	is	be	AUX
ftr-480	174	39	not	not	PART
ftr-480	174	40	my	my	PRON
ftr-480	174	41	intention	intention	NOUN
ftr-480	174	42	to	to	PART
ftr-480	174	43	review	review	VERB
ftr-480	174	44	and	and	CCONJ
ftr-480	174	45	debate	debate	VERB
ftr-480	174	46	those	those	DET
ftr-480	174	47	positions	position	NOUN
ftr-480	174	48	in	in	ADP
ftr-480	174	49	this	this	DET
ftr-480	174	50	article	article	NOUN
ftr-480	174	51	.	.	PUNCT
ftr-480	175	1	two	two	NUM
ftr-480	175	2	arguments	argument	NOUN
ftr-480	175	3	,	,	PUNCT
ftr-480	175	4	however	however	ADV
ftr-480	175	5	,	,	PUNCT
ftr-480	175	6	relate	relate	VERB
ftr-480	175	7	to	to	ADP
ftr-480	175	8	later	later	ADJ
ftr-480	175	9	portions	portion	NOUN
ftr-480	175	10	of	of	ADP
ftr-480	175	11	this	this	DET
ftr-480	175	12	article	article	NOUN
ftr-480	175	13	and	and	CCONJ
ftr-480	175	14	i	i	PRON
ftr-480	175	15	therefore	therefore	ADV
ftr-480	175	16	describe	describe	VERB
ftr-480	175	17	them	they	PRON
ftr-480	175	18	briefly	briefly	ADV
ftr-480	175	19	here	here	ADV
ftr-480	175	20	.	.	PUNCT
ftr-480	175	21	'5	'5	PROPN
ftr-480	176	1	1	1	NUM
ftr-480	176	2	.	.	X
ftr-480	177	1	neutrality	neutrality	NOUN
ftr-480	177	2	in	in	ADP
ftr-480	177	3	treatment	treatment	NOUN
ftr-480	177	4	of	of	ADP
ftr-480	177	5	present	present	NOUN
ftr-480	177	6	versus	versus	ADP
ftr-480	177	7	future	future	NOUN
ftr-480	177	8	consumption.-according	consumption.-accorde	VERB
ftr-480	177	9	to	to	ADP
ftr-480	177	10	its	its	PRON
ftr-480	177	11	advocates	advocate	NOUN
ftr-480	177	12	,	,	PUNCT
ftr-480	177	13	a	a	DET
ftr-480	177	14	cash	cash	NOUN
ftr-480	177	15	-	-	PUNCT
ftr-480	177	16	flow	flow	NOUN
ftr-480	177	17	tax	tax	NOUN
ftr-480	177	18	is	be	AUX
ftr-480	177	19	more	more	ADV
ftr-480	177	20	neutral	neutral	ADJ
ftr-480	177	21	than	than	ADP
ftr-480	177	22	the	the	DET
ftr-480	177	23	income	income	NOUN
ftr-480	177	24	tax	tax	NOUN
ftr-480	177	25	in	in	ADP
ftr-480	177	26	its	its	PRON
ftr-480	177	27	treatment	treatment	NOUN
ftr-480	177	28	of	of	ADP
ftr-480	177	29	present	present	ADJ
ftr-480	177	30	versus	versus	ADP
ftr-480	177	31	future	future	ADJ
ftr-480	177	32	consumption	consumption	NOUN
ftr-480	177	33	.	.	PUNCT
ftr-480	178	1	6	6	NUM
ftr-480	178	2	this	this	DET
ftr-480	178	3	13	13	NUM
ftr-480	178	4	.	.	PUNCT
ftr-480	179	1	the	the	DET
ftr-480	179	2	stock	stock	NOUN
ftr-480	179	3	sold	sell	VERB
ftr-480	179	4	is	be	AUX
ftr-480	179	5	assumed	assume	VERB
ftr-480	179	6	to	to	PART
ftr-480	179	7	have	have	AUX
ftr-480	179	8	been	be	AUX
ftr-480	179	9	purchased	purchase	VERB
ftr-480	179	10	when	when	SCONJ
ftr-480	179	11	the	the	DET
ftr-480	179	12	cash	cash	NOUN
ftr-480	179	13	-	-	PUNCT
ftr-480	179	14	flow	flow	NOUN
ftr-480	179	15	tax	tax	NOUN
ftr-480	179	16	was	be	AUX
ftr-480	179	17	in	in	ADP
ftr-480	179	18	effect	effect	NOUN
ftr-480	179	19	.	.	PUNCT
ftr-480	180	1	issues	issue	NOUN
ftr-480	180	2	relating	relate	VERB
ftr-480	180	3	to	to	ADP
ftr-480	180	4	the	the	DET
ftr-480	180	5	transition	transition	NOUN
ftr-480	180	6	from	from	ADP
ftr-480	180	7	the	the	DET
ftr-480	180	8	income	income	NOUN
ftr-480	180	9	tax	tax	NOUN
ftr-480	180	10	to	to	ADP
ftr-480	180	11	a	a	DET
ftr-480	180	12	cash	cash	NOUN
ftr-480	180	13	-	-	PUNCT
ftr-480	180	14	flow	flow	NOUN
ftr-480	180	15	system	system	NOUN
ftr-480	180	16	are	be	AUX
ftr-480	180	17	ignored	ignore	VERB
ftr-480	180	18	in	in	ADP
ftr-480	180	19	these	these	DET
ftr-480	180	20	examples	example	NOUN
ftr-480	180	21	and	and	CCONJ
ftr-480	180	22	throughout	throughout	ADP
ftr-480	180	23	this	this	DET
ftr-480	180	24	paper	paper	NOUN
ftr-480	180	25	.	.	PUNCT
ftr-480	181	1	14	14	NUM
ftr-480	181	2	.	.	PUNCT
ftr-480	182	1	it	it	PRON
ftr-480	182	2	is	be	AUX
ftr-480	182	3	assumed	assume	VERB
ftr-480	182	4	the	the	DET
ftr-480	182	5	savings	saving	NOUN
ftr-480	182	6	were	be	AUX
ftr-480	182	7	accumulated	accumulate	VERB
ftr-480	182	8	after	after	ADP
ftr-480	182	9	the	the	DET
ftr-480	182	10	adoption	adoption	NOUN
ftr-480	182	11	of	of	ADP
ftr-480	182	12	the	the	DET
ftr-480	182	13	cash	cash	NOUN
ftr-480	182	14	-	-	PUNCT
ftr-480	182	15	flow	flow	NOUN
ftr-480	182	16	tax	tax	NOUN
ftr-480	182	17	and	and	CCONJ
ftr-480	182	18	were	be	AUX
ftr-480	182	19	therefore	therefore	ADV
ftr-480	182	20	deducted	deduct	VERB
ftr-480	182	21	as	as	ADP
ftr-480	182	22	accumulated	accumulate	VERB
ftr-480	182	23	.	.	PUNCT
ftr-480	183	1	15	15	NUM
ftr-480	183	2	.	.	X
ftr-480	184	1	for	for	ADP
ftr-480	184	2	a	a	DET
ftr-480	184	3	description	description	NOUN
ftr-480	184	4	of	of	ADP
ftr-480	184	5	the	the	DET
ftr-480	184	6	potential	potential	ADJ
ftr-480	184	7	welfare	welfare	NOUN
ftr-480	184	8	gains	gain	NOUN
ftr-480	184	9	resulting	result	VERB
ftr-480	184	10	from	from	ADP
ftr-480	184	11	such	such	DET
ftr-480	184	12	a	a	DET
ftr-480	184	13	switch	switch	NOUN
ftr-480	184	14	,	,	PUNCT
ftr-480	184	15	see	see	VERB
ftr-480	184	16	don	don	PROPN
ftr-480	184	17	fullerton	fullerton	PROPN
ftr-480	184	18	et	et	PROPN
ftr-480	184	19	al	al	PROPN
ftr-480	184	20	.	.	PROPN
ftr-480	184	21	,	,	PUNCT
ftr-480	184	22	replacing	replace	VERB
ftr-480	184	23	the	the	DET
ftr-480	184	24	u.s	u.s	PROPN
ftr-480	184	25	.	.	PROPN
ftr-480	184	26	income	income	NOUN
ftr-480	184	27	tax	tax	NOUN
ftr-480	184	28	with	with	ADP
ftr-480	184	29	a	a	DET
ftr-480	184	30	progressive	progressive	ADJ
ftr-480	184	31	consumption	consumption	NOUN
ftr-480	184	32	tax	tax	NOUN
ftr-480	184	33	,	,	PUNCT
ftr-480	184	34	20	20	NUM
ftr-480	184	35	j.	j.	PROPN
ftr-480	184	36	pub	pub	PROPN
ftr-480	184	37	.	.	PUNCT
ftr-480	185	1	econ	econ	PROPN
ftr-480	185	2	.	.	PUNCT
ftr-480	186	1	3	3	NUM
ftr-480	186	2	(	(	PUNCT
ftr-480	186	3	1983	1983	NUM
ftr-480	186	4	)	)	PUNCT
ftr-480	186	5	.	.	PUNCT
ftr-480	187	1	16	16	NUM
ftr-480	187	2	.	.	PUNCT
ftr-480	188	1	see	see	VERB
ftr-480	188	2	,	,	PUNCT
ftr-480	188	3	e.g.	e.g.	ADV
ftr-480	188	4	,	,	PUNCT
ftr-480	188	5	blueprints	blueprint	NOUN
ftr-480	188	6	,	,	PUNCT
ftr-480	188	7	supra	supra	PROPN
ftr-480	188	8	note	note	NOUN
ftr-480	188	9	3	3	NUM
ftr-480	188	10	,	,	PUNCT
ftr-480	188	11	at	at	ADP
ftr-480	188	12	36	36	NUM
ftr-480	188	13	-	-	SYM
ftr-480	188	14	39	39	NUM
ftr-480	188	15	;	;	PUNCT
ftr-480	188	16	bradford	bradford	NOUN
ftr-480	188	17	-	-	PUNCT
ftr-480	188	18	untangling	untangle	VERB
ftr-480	188	19	,	,	PUNCT
ftr-480	188	20	supra	supra	ADJ
ftr-480	188	21	note	note	NOUN
ftr-480	188	22	3	3	NUM
ftr-480	188	23	,	,	PUNCT
ftr-480	188	24	at	at	ADP
ftr-480	188	25	162	162	NUM
ftr-480	188	26	-	-	SYM
ftr-480	188	27	66	66	NUM
ftr-480	188	28	;	;	PUNCT
ftr-480	188	29	meade	meade	NOUN
ftr-480	188	30	report	report	PROPN
ftr-480	188	31	,	,	PUNCT
ftr-480	188	32	supra	supra	PROPN
ftr-480	188	33	note	note	PROPN
ftr-480	188	34	11	11	NUM
ftr-480	188	35	,	,	PUNCT
ftr-480	188	36	at	at	ADP
ftr-480	188	37	35	35	NUM
ftr-480	188	38	-	-	SYM
ftr-480	188	39	37	37	NUM
ftr-480	188	40	;	;	PUNCT
ftr-480	188	41	andrews	andrews	PROPN
ftr-480	188	42	,	,	PUNCT
ftr-480	188	43	supra	supra	PROPN
ftr-480	188	44	note	note	NOUN
ftr-480	188	45	3	3	NUM
ftr-480	188	46	,	,	PUNCT
ftr-480	188	47	at	at	ADP
ftr-480	188	48	1167	1167	NUM
ftr-480	188	49	(	(	PUNCT
ftr-480	188	50	"	"	PUNCT
ftr-480	188	51	[	[	X
ftr-480	188	52	the	the	DET
ftr-480	188	53	most	most	ADV
ftr-480	188	54	sophisticated	sophisticated	ADJ
ftr-480	188	55	argument	argument	NOUN
ftr-480	188	56	in	in	ADP
ftr-480	188	57	favor	favor	NOUN
ftr-480	188	58	of	of	ADP
ftr-480	188	59	a	a	DET
ftr-480	188	60	consumption	consumption	NOUN
ftr-480	188	61	-	-	PUNCT
ftr-480	188	62	type	type	NOUN
ftr-480	188	63	tax	tax	NOUN
ftr-480	188	64	is	be	AUX
ftr-480	188	65	that	that	PRON
ftr-480	188	66	...	...	PUNCT
ftr-480	189	1	it	it	PRON
ftr-480	189	2	ultimately	ultimately	ADV
ftr-480	189	3	imposes	impose	VERB
ftr-480	189	4	a	a	DET
ftr-480	189	5	more	more	ADV
ftr-480	189	6	uniform	uniform	ADJ
ftr-480	189	7	burden	burden	NOUN
ftr-480	189	8	on	on	ADP
ftr-480	189	9	consumption	consumption	NOUN
ftr-480	189	10	,	,	PUNCT
ftr-480	189	11	whenever	whenever	SCONJ
ftr-480	189	12	it	it	PRON
ftr-480	189	13	may	may	AUX
ftr-480	189	14	occur	occur	VERB
ftr-480	189	15	,	,	PUNCT
ftr-480	189	16	than	than	SCONJ
ftr-480	189	17	does	do	VERB
ftr-480	189	18	an	an	DET
ftr-480	189	19	[	[	X
ftr-480	189	20	vol	vol	NOUN
ftr-480	189	21	2:8	2:8	NUM
ftr-480	189	22	acconunodating	acconunodate	VERB
ftr-480	189	23	the	the	DET
ftr-480	189	24	"	"	PUNCT
ftr-480	189	25	low	low	ADJ
ftr-480	189	26	-	-	PUNCT
ftr-480	189	27	income	income	NOUN
ftr-480	189	28	"	"	PUNCT
ftr-480	189	29	argument	argument	NOUN
ftr-480	189	30	is	be	AUX
ftr-480	189	31	expressed	express	VERB
ftr-480	189	32	in	in	ADP
ftr-480	189	33	various	various	ADJ
ftr-480	189	34	ways	way	NOUN
ftr-480	189	35	,	,	PUNCT
ftr-480	189	36	but	but	CCONJ
ftr-480	189	37	can	can	AUX
ftr-480	189	38	be	be	AUX
ftr-480	189	39	illustrated	illustrate	VERB
ftr-480	189	40	by	by	ADP
ftr-480	189	41	the	the	DET
ftr-480	189	42	following	follow	VERB
ftr-480	189	43	example	example	NOUN
ftr-480	189	44	.	.	PUNCT
ftr-480	190	1	saver	saver	ADJ
ftr-480	190	2	and	and	CCONJ
ftr-480	190	3	spender	spender	NOUN
ftr-480	190	4	each	each	PRON
ftr-480	190	5	earn	earn	VERB
ftr-480	190	6	$	$	SYM
ftr-480	190	7	100	100	NUM
ftr-480	190	8	.	.	PUNCT
ftr-480	191	1	spender	spender	NOUN
ftr-480	191	2	immediately	immediately	ADV
ftr-480	191	3	spends	spend	VERB
ftr-480	191	4	the	the	DET
ftr-480	191	5	$	$	SYM
ftr-480	191	6	100	100	NUM
ftr-480	191	7	on	on	ADP
ftr-480	191	8	personal	personal	ADJ
ftr-480	191	9	consumption	consumption	NOUN
ftr-480	191	10	;	;	PUNCT
ftr-480	191	11	saver	saver	ADJ
ftr-480	191	12	invests	invest	VERB
ftr-480	191	13	her	her	PRON
ftr-480	191	14	earnings	earning	NOUN
ftr-480	191	15	at	at	ADP
ftr-480	191	16	a	a	DET
ftr-480	191	17	10	10	NUM
ftr-480	191	18	%	%	NOUN
ftr-480	191	19	annual	annual	ADJ
ftr-480	191	20	return	return	NOUN
ftr-480	191	21	.	.	PUNCT
ftr-480	192	1	in	in	ADP
ftr-480	192	2	a	a	DET
ftr-480	192	3	world	world	NOUN
ftr-480	192	4	without	without	ADP
ftr-480	192	5	taxes	taxis	NOUN
ftr-480	192	6	,	,	PUNCT
ftr-480	192	7	saver	saver	NOUN
ftr-480	192	8	would	would	AUX
ftr-480	192	9	have	have	VERB
ftr-480	192	10	about	about	ADP
ftr-480	192	11	$	$	SYM
ftr-480	192	12	200	200	NUM
ftr-480	192	13	in	in	ADP
ftr-480	192	14	seven	seven	NUM
ftr-480	192	15	years	year	NOUN
ftr-480	192	16	and	and	CCONJ
ftr-480	192	17	,	,	PUNCT
ftr-480	192	18	at	at	ADP
ftr-480	192	19	that	that	DET
ftr-480	192	20	time	time	NOUN
ftr-480	192	21	,	,	PUNCT
ftr-480	192	22	could	could	AUX
ftr-480	192	23	therefore	therefore	ADV
ftr-480	192	24	consume	consume	VERB
ftr-480	192	25	about	about	ADV
ftr-480	192	26	twice	twice	ADV
ftr-480	192	27	as	as	ADV
ftr-480	192	28	much	much	ADJ
ftr-480	192	29	as	as	ADP
ftr-480	192	30	spender	spender	NOUN
ftr-480	192	31	.	.	PUNCT
ftr-480	193	1	in	in	ADP
ftr-480	193	2	present	present	ADJ
ftr-480	193	3	value	value	NOUN
ftr-480	193	4	terms	term	NOUN
ftr-480	193	5	,	,	PUNCT
ftr-480	193	6	the	the	DET
ftr-480	193	7	two	two	NUM
ftr-480	193	8	would	would	AUX
ftr-480	193	9	consume	consume	VERB
ftr-480	193	10	the	the	DET
ftr-480	193	11	same	same	ADJ
ftr-480	193	12	amount	amount	NOUN
ftr-480	193	13	,	,	PUNCT
ftr-480	193	14	regardless	regardless	ADV
ftr-480	193	15	of	of	ADP
ftr-480	193	16	when	when	SCONJ
ftr-480	193	17	they	they	PRON
ftr-480	193	18	decide	decide	VERB
ftr-480	193	19	to	to	PART
ftr-480	193	20	consume	consume	VERB
ftr-480	193	21	.	.	PUNCT
ftr-480	194	1	assume	assume	VERB
ftr-480	194	2	,	,	PUNCT
ftr-480	194	3	instead	instead	ADV
ftr-480	194	4	,	,	PUNCT
ftr-480	194	5	saver	saver	ADJ
ftr-480	194	6	and	and	CCONJ
ftr-480	194	7	spender	spender	NOUN
ftr-480	194	8	are	be	AUX
ftr-480	194	9	subject	subject	ADJ
ftr-480	194	10	to	to	ADP
ftr-480	194	11	a	a	DET
ftr-480	194	12	40	40	NUM
ftr-480	194	13	%	%	NOUN
ftr-480	194	14	tax	tax	NOUN
ftr-480	194	15	on	on	ADP
ftr-480	194	16	income	income	NOUN
ftr-480	194	17	.	.	PUNCT
ftr-480	195	1	each	each	PRON
ftr-480	195	2	pays	pay	VERB
ftr-480	195	3	a	a	DET
ftr-480	195	4	$	$	SYM
ftr-480	195	5	40	40	NUM
ftr-480	195	6	tax	tax	NOUN
ftr-480	195	7	when	when	SCONJ
ftr-480	195	8	the	the	DET
ftr-480	195	9	$	$	SYM
ftr-480	195	10	100	100	NUM
ftr-480	195	11	is	be	AUX
ftr-480	195	12	earned	earn	VERB
ftr-480	195	13	.	.	PUNCT
ftr-480	196	1	spender	spender	NOUN
ftr-480	196	2	,	,	PUNCT
ftr-480	196	3	who	who	PRON
ftr-480	196	4	consumes	consume	VERB
ftr-480	196	5	the	the	DET
ftr-480	196	6	remaining	remain	VERB
ftr-480	196	7	$	$	SYM
ftr-480	196	8	60	60	NUM
ftr-480	196	9	,	,	PUNCT
ftr-480	196	10	is	be	AUX
ftr-480	196	11	taxed	tax	VERB
ftr-480	196	12	no	no	PRON
ftr-480	196	13	more	more	ADJ
ftr-480	196	14	.	.	PUNCT
ftr-480	197	1	saver	saver	ADJ
ftr-480	197	2	,	,	PUNCT
ftr-480	197	3	in	in	ADP
ftr-480	197	4	contrast	contrast	NOUN
ftr-480	197	5	,	,	PUNCT
ftr-480	197	6	continues	continue	VERB
ftr-480	197	7	to	to	PART
ftr-480	197	8	pay	pay	VERB
ftr-480	197	9	tax	tax	NOUN
ftr-480	197	10	on	on	ADP
ftr-480	197	11	the	the	DET
ftr-480	197	12	earnings	earning	NOUN
ftr-480	197	13	from	from	ADP
ftr-480	197	14	her	her	PRON
ftr-480	197	15	savings	saving	NOUN
ftr-480	197	16	.	.	PUNCT
ftr-480	198	1	the	the	DET
ftr-480	198	2	40	40	NUM
ftr-480	198	3	%	%	NOUN
ftr-480	198	4	income	income	NOUN
ftr-480	198	5	tax	tax	NOUN
ftr-480	198	6	reduces	reduce	VERB
ftr-480	198	7	the	the	DET
ftr-480	198	8	after	after	ADP
ftr-480	198	9	-	-	PUNCT
ftr-480	198	10	tax	tax	NOUN
ftr-480	198	11	annual	annual	ADJ
ftr-480	198	12	yield	yield	NOUN
ftr-480	198	13	from	from	ADP
ftr-480	198	14	10	10	NUM
ftr-480	198	15	%	%	NOUN
ftr-480	198	16	to	to	PART
ftr-480	198	17	6	6	NUM
ftr-480	198	18	%	%	NOUN
ftr-480	198	19	.	.	PUNCT
ftr-480	199	1	after	after	ADP
ftr-480	199	2	seven	seven	NUM
ftr-480	199	3	years	year	NOUN
ftr-480	199	4	,	,	PUNCT
ftr-480	199	5	saver	saver	NOUN
ftr-480	199	6	has	have	VERB
ftr-480	199	7	only	only	ADV
ftr-480	199	8	about	about	ADV
ftr-480	199	9	$	$	SYM
ftr-480	199	10	90	90	NUM
ftr-480	199	11	.	.	PUNCT
ftr-480	200	1	consumption	consumption	NOUN
ftr-480	200	2	of	of	ADP
ftr-480	200	3	that	that	DET
ftr-480	200	4	amount	amount	NOUN
ftr-480	200	5	in	in	ADP
ftr-480	200	6	year	year	NOUN
ftr-480	200	7	seven	seven	NUM
ftr-480	200	8	results	result	NOUN
ftr-480	200	9	in	in	ADP
ftr-480	200	10	no	no	DET
ftr-480	200	11	further	further	ADJ
ftr-480	200	12	tax	tax	NOUN
ftr-480	200	13	to	to	ADP
ftr-480	200	14	saver	saver	ADJ
ftr-480	200	15	,	,	PUNCT
ftr-480	200	16	but	but	CCONJ
ftr-480	200	17	the	the	DET
ftr-480	200	18	$	$	SYM
ftr-480	200	19	90	90	NUM
ftr-480	200	20	is	be	AUX
ftr-480	200	21	only	only	ADV
ftr-480	200	22	one	one	NUM
ftr-480	200	23	and	and	CCONJ
ftr-480	200	24	one	one	NUM
ftr-480	200	25	half	half	NOUN
ftr-480	200	26	times	time	NOUN
ftr-480	200	27	the	the	DET
ftr-480	200	28	amount	amount	NOUN
ftr-480	200	29	consumed	consume	VERB
ftr-480	200	30	by	by	ADP
ftr-480	200	31	spender	spender	NOUN
ftr-480	200	32	,	,	PUNCT
ftr-480	200	33	not	not	PART
ftr-480	200	34	twice	twice	ADV
ftr-480	200	35	spender	spender	NOUN
ftr-480	200	36	's	's	PART
ftr-480	200	37	consumption	consumption	NOUN
ftr-480	200	38	.	.	PUNCT
ftr-480	201	1	in	in	ADP
ftr-480	201	2	other	other	ADJ
ftr-480	201	3	words	word	NOUN
ftr-480	201	4	,	,	PUNCT
ftr-480	201	5	relative	relative	ADJ
ftr-480	201	6	to	to	ADP
ftr-480	201	7	a	a	DET
ftr-480	201	8	no	no	DET
ftr-480	201	9	-	-	PUNCT
ftr-480	201	10	tax	tax	NOUN
ftr-480	201	11	world	world	NOUN
ftr-480	201	12	,	,	PUNCT
ftr-480	201	13	saver	saver	NOUN
ftr-480	201	14	is	be	AUX
ftr-480	201	15	disadvantaged	disadvantage	VERB
ftr-480	201	16	by	by	ADP
ftr-480	201	17	her	her	PRON
ftr-480	201	18	decision	decision	NOUN
ftr-480	201	19	to	to	PART
ftr-480	201	20	save	save	VERB
ftr-480	201	21	in	in	ADP
ftr-480	201	22	an	an	DET
ftr-480	201	23	income	income	NOUN
ftr-480	201	24	tax	tax	NOUN
ftr-480	201	25	world	world	NOUN
ftr-480	201	26	.	.	PUNCT
ftr-480	202	1	in	in	ADP
ftr-480	202	2	present	present	ADJ
ftr-480	202	3	value	value	NOUN
ftr-480	202	4	terms	term	NOUN
ftr-480	202	5	,	,	PUNCT
ftr-480	202	6	saver	saver	NOUN
ftr-480	202	7	can	can	AUX
ftr-480	202	8	no	no	ADV
ftr-480	202	9	longer	long	ADV
ftr-480	202	10	consume	consume	VERB
ftr-480	202	11	as	as	ADV
ftr-480	202	12	much	much	ADV
ftr-480	202	13	as	as	ADP
ftr-480	202	14	spender	spender	NOUN
ftr-480	202	15	.	.	PUNCT
ftr-480	203	1	now	now	ADV
ftr-480	203	2	assume	assume	VERB
ftr-480	203	3	a	a	DET
ftr-480	203	4	40	40	NUM
ftr-480	203	5	%	%	NOUN
ftr-480	203	6	cash	cash	NOUN
ftr-480	203	7	-	-	PUNCT
ftr-480	203	8	flow	flow	NOUN
ftr-480	203	9	tax	tax	NOUN
ftr-480	203	10	is	be	AUX
ftr-480	203	11	substituted	substitute	VERB
ftr-480	203	12	for	for	ADP
ftr-480	203	13	the	the	DET
ftr-480	203	14	income	income	NOUN
ftr-480	203	15	tax	tax	NOUN
ftr-480	203	16	.	.	PUNCT
ftr-480	204	1	spender	spender	NOUN
ftr-480	204	2	again	again	ADV
ftr-480	204	3	has	have	VERB
ftr-480	204	4	$	$	SYM
ftr-480	204	5	60	60	NUM
ftr-480	204	6	to	to	PART
ftr-480	204	7	consume	consume	VERB
ftr-480	204	8	after	after	ADP
ftr-480	204	9	payment	payment	NOUN
ftr-480	204	10	of	of	ADP
ftr-480	204	11	a	a	DET
ftr-480	204	12	$	$	SYM
ftr-480	204	13	40	40	NUM
ftr-480	204	14	tax	tax	NOUN
ftr-480	204	15	and	and	CCONJ
ftr-480	204	16	bears	bear	VERB
ftr-480	204	17	no	no	DET
ftr-480	204	18	further	further	ADJ
ftr-480	204	19	tax	tax	NOUN
ftr-480	204	20	.	.	PUNCT
ftr-480	205	1	saver	saver	NOUN
ftr-480	205	2	can	can	AUX
ftr-480	205	3	invest	invest	VERB
ftr-480	205	4	the	the	DET
ftr-480	205	5	full	full	ADJ
ftr-480	205	6	$	$	SYM
ftr-480	205	7	100	100	NUM
ftr-480	205	8	in	in	ADP
ftr-480	205	9	year	year	NOUN
ftr-480	205	10	1	1	NUM
ftr-480	205	11	-	-	PUNCT
ftr-480	205	12	there	there	PRON
ftr-480	205	13	being	be	AUX
ftr-480	205	14	no	no	DET
ftr-480	205	15	consumption	consumption	NOUN
ftr-480	205	16	and	and	CCONJ
ftr-480	205	17	therefore	therefore	ADV
ftr-480	205	18	no	no	DET
ftr-480	205	19	immediate	immediate	ADJ
ftr-480	205	20	tax	tax	NOUN
ftr-480	205	21	liability	liability	NOUN
ftr-480	205	22	-	-	PUNCT
ftr-480	205	23	and	and	CCONJ
ftr-480	205	24	this	this	DET
ftr-480	205	25	amount	amount	NOUN
ftr-480	205	26	grows	grow	VERB
ftr-480	205	27	to	to	ADP
ftr-480	205	28	about	about	ADV
ftr-480	205	29	$	$	SYM
ftr-480	205	30	200	200	NUM
ftr-480	205	31	by	by	ADP
ftr-480	205	32	year	year	NOUN
ftr-480	205	33	seven	seven	NUM
ftr-480	205	34	.	.	PUNCT
ftr-480	206	1	(	(	PUNCT
ftr-480	206	2	the	the	DET
ftr-480	206	3	earnings	earning	NOUN
ftr-480	206	4	similarly	similarly	ADV
ftr-480	206	5	bear	bear	VERB
ftr-480	206	6	no	no	DET
ftr-480	206	7	tax	tax	NOUN
ftr-480	206	8	because	because	SCONJ
ftr-480	206	9	they	they	PRON
ftr-480	206	10	are	be	AUX
ftr-480	206	11	reinvested	reinveste	VERB
ftr-480	206	12	.	.	PUNCT
ftr-480	206	13	)	)	PUNCT
ftr-480	207	1	consumption	consumption	NOUN
ftr-480	207	2	of	of	ADP
ftr-480	207	3	the	the	DET
ftr-480	207	4	savings	saving	NOUN
ftr-480	207	5	and	and	CCONJ
ftr-480	207	6	accumulated	accumulate	VERB
ftr-480	207	7	earnings	earning	NOUN
ftr-480	207	8	in	in	ADP
ftr-480	207	9	year	year	NOUN
ftr-480	207	10	seven	seven	NUM
ftr-480	207	11	requires	require	VERB
ftr-480	207	12	saver	saver	ADV
ftr-480	207	13	to	to	PART
ftr-480	207	14	pay	pay	VERB
ftr-480	207	15	a	a	DET
ftr-480	207	16	40	40	NUM
ftr-480	207	17	%	%	NOUN
ftr-480	207	18	tax	tax	NOUN
ftr-480	207	19	(	(	PUNCT
ftr-480	207	20	$	$	SYM
ftr-480	207	21	80	80	NUM
ftr-480	207	22	)	)	PUNCT
ftr-480	207	23	,	,	PUNCT
ftr-480	207	24	leaving	leave	VERB
ftr-480	207	25	saver	saver	NOUN
ftr-480	207	26	with	with	ADP
ftr-480	207	27	$	$	SYM
ftr-480	207	28	120	120	NUM
ftr-480	207	29	for	for	ADP
ftr-480	207	30	consumption	consumption	NOUN
ftr-480	207	31	,	,	PUNCT
ftr-480	207	32	twice	twice	ADV
ftr-480	207	33	as	as	ADV
ftr-480	207	34	much	much	ADJ
ftr-480	207	35	as	as	ADP
ftr-480	207	36	spender	spender	NOUN
ftr-480	207	37	or	or	CCONJ
ftr-480	207	38	the	the	DET
ftr-480	207	39	same	same	ADJ
ftr-480	207	40	amount	amount	NOUN
ftr-480	207	41	as	as	ADP
ftr-480	207	42	spender	spender	NOUN
ftr-480	207	43	in	in	ADP
ftr-480	207	44	present	present	ADJ
ftr-480	207	45	value	value	NOUN
ftr-480	207	46	terms	term	NOUN
ftr-480	207	47	.	.	PUNCT
ftr-480	208	1	in	in	ADP
ftr-480	208	2	short	short	ADJ
ftr-480	208	3	,	,	PUNCT
ftr-480	208	4	a	a	DET
ftr-480	208	5	cash	cash	NOUN
ftr-480	208	6	-	-	PUNCT
ftr-480	208	7	flow	flow	NOUN
ftr-480	208	8	tax	tax	NOUN
ftr-480	208	9	reduces	reduce	VERB
ftr-480	208	10	the	the	DET
ftr-480	208	11	amount	amount	NOUN
ftr-480	208	12	both	both	CCONJ
ftr-480	208	13	saver	saver	ADJ
ftr-480	208	14	and	and	CCONJ
ftr-480	208	15	spender	spender	NOUN
ftr-480	208	16	may	may	AUX
ftr-480	208	17	consume	consume	VERB
ftr-480	208	18	but	but	CCONJ
ftr-480	208	19	is	be	AUX
ftr-480	208	20	neutral	neutral	ADJ
ftr-480	208	21	regarding	regard	VERB
ftr-480	208	22	the	the	DET
ftr-480	208	23	choice	choice	NOUN
ftr-480	208	24	of	of	ADP
ftr-480	208	25	saving	saving	NOUN
ftr-480	208	26	or	or	CCONJ
ftr-480	208	27	spending	spending	NOUN
ftr-480	208	28	.	.	PUNCT
ftr-480	209	1	with	with	ADP
ftr-480	209	2	the	the	DET
ftr-480	209	3	tax	tax	NOUN
ftr-480	209	4	,	,	PUNCT
ftr-480	209	5	as	as	ADP
ftr-480	209	6	in	in	ADP
ftr-480	209	7	the	the	DET
ftr-480	209	8	world	world	NOUN
ftr-480	209	9	without	without	ADP
ftr-480	209	10	taxes	taxis	NOUN
ftr-480	209	11	,	,	PUNCT
ftr-480	209	12	saver	saver	NOUN
ftr-480	209	13	can	can	AUX
ftr-480	209	14	consume	consume	VERB
ftr-480	209	15	roughly	roughly	ADV
ftr-480	209	16	twice	twice	ADV
ftr-480	209	17	as	as	ADV
ftr-480	209	18	much	much	ADJ
ftr-480	209	19	as	as	ADP
ftr-480	209	20	spender	spender	NOUN
ftr-480	209	21	(	(	PUNCT
ftr-480	209	22	or	or	CCONJ
ftr-480	209	23	the	the	DET
ftr-480	209	24	same	same	ADJ
ftr-480	209	25	amount	amount	NOUN
ftr-480	209	26	in	in	ADP
ftr-480	209	27	present	present	ADJ
ftr-480	209	28	value	value	NOUN
ftr-480	209	29	terms	term	NOUN
ftr-480	209	30	)	)	PUNCT
ftr-480	209	31	if	if	SCONJ
ftr-480	209	32	saver	saver	ADJ
ftr-480	209	33	defers	defer	VERB
ftr-480	209	34	her	her	PRON
ftr-480	209	35	consumption	consumption	NOUN
ftr-480	209	36	for	for	ADP
ftr-480	209	37	seven	seven	NUM
ftr-480	209	38	years	year	NOUN
ftr-480	209	39	.	.	PUNCT
ftr-480	210	1	the	the	DET
ftr-480	210	2	same	same	ADJ
ftr-480	210	3	can	can	AUX
ftr-480	210	4	not	not	PART
ftr-480	210	5	be	be	AUX
ftr-480	210	6	said	say	VERB
ftr-480	210	7	of	of	ADP
ftr-480	210	8	an	an	DET
ftr-480	210	9	income	income	NOUN
ftr-480	210	10	tax	tax	NOUN
ftr-480	210	11	,	,	PUNCT
ftr-480	210	12	which	which	PRON
ftr-480	210	13	diminishes	diminish	VERB
ftr-480	210	14	saver	saver	NOUN
ftr-480	210	15	's	's	PART
ftr-480	210	16	position	position	NOUN
ftr-480	210	17	relative	relative	ADJ
ftr-480	210	18	to	to	ADP
ftr-480	210	19	spender	spender	NOUN
ftr-480	210	20	's	's	PART
ftr-480	210	21	.	.	PUNCT
ftr-480	211	1	accretion	accretion	NOUN
ftr-480	211	2	-	-	PUNCT
ftr-480	211	3	type	type	NOUN
ftr-480	211	4	tax	tax	NOUN
ftr-480	211	5	"	"	PUNCT
ftr-480	211	6	)	)	PUNCT
ftr-480	211	7	.	.	PUNCT
ftr-480	212	1	for	for	ADP
ftr-480	212	2	arguments	argument	NOUN
ftr-480	212	3	challenging	challenge	VERB
ftr-480	212	4	the	the	DET
ftr-480	212	5	propositions	proposition	NOUN
ftr-480	212	6	that	that	PRON
ftr-480	212	7	an	an	DET
ftr-480	212	8	accretion	accretion	NOUN
ftr-480	212	9	-	-	PUNCT
ftr-480	212	10	type	type	NOUN
ftr-480	212	11	tax	tax	NOUN
ftr-480	212	12	disadvantages	disadvantage	VERB
ftr-480	212	13	savers	saver	NOUN
ftr-480	212	14	relative	relative	ADJ
ftr-480	212	15	to	to	ADP
ftr-480	212	16	spenders	spender	NOUN
ftr-480	212	17	and	and	CCONJ
ftr-480	212	18	is	be	AUX
ftr-480	212	19	therefore	therefore	ADV
ftr-480	212	20	unfair	unfair	ADJ
ftr-480	212	21	,	,	PUNCT
ftr-480	212	22	see	see	VERB
ftr-480	212	23	barbara	barbara	PROPN
ftr-480	212	24	h.	h.	PROPN
ftr-480	212	25	fried	fried	PROPN
ftr-480	212	26	.	.	PUNCT
ftr-480	213	1	fairness	fairness	NOUN
ftr-480	213	2	and	and	CCONJ
ftr-480	213	3	the	the	DET
ftr-480	213	4	consumption	consumption	NOUN
ftr-480	213	5	tax	tax	NOUN
ftr-480	213	6	,	,	PUNCT
ftr-480	213	7	44	44	NUM
ftr-480	213	8	stan	stan	NOUN
ftr-480	213	9	.	.	PUNCT
ftr-480	214	1	l.	l.	PROPN
ftr-480	214	2	rev	rev	PROPN
ftr-480	214	3	.	.	PROPN
ftr-480	215	1	961	961	NUM
ftr-480	215	2	(	(	PUNCT
ftr-480	215	3	1992	1992	NUM
ftr-480	215	4	)	)	PUNCT
ftr-480	216	1	;	;	PUNCT
ftr-480	216	2	joseph	joseph	PROPN
ftr-480	216	3	bankman	bankman	PROPN
ftr-480	216	4	&	&	CCONJ
ftr-480	216	5	thomas	thomas	PROPN
ftr-480	216	6	griffith	griffith	PROPN
ftr-480	216	7	,	,	PUNCT
ftr-480	216	8	is	be	AUX
ftr-480	216	9	the	the	DET
ftr-480	216	10	debate	debate	NOUN
ftr-480	216	11	between	between	ADP
ftr-480	216	12	an	an	DET
ftr-480	216	13	income	income	NOUN
ftr-480	216	14	tax	tax	NOUN
ftr-480	216	15	and	and	CCONJ
ftr-480	216	16	a	a	DET
ftr-480	216	17	consumption	consumption	NOUN
ftr-480	216	18	tax	tax	NOUN
ftr-480	216	19	a	a	DET
ftr-480	216	20	debate	debate	NOUN
ftr-480	216	21	about	about	ADP
ftr-480	216	22	risk	risk	NOUN
ftr-480	216	23	?	?	PUNCT
ftr-480	217	1	does	do	AUX
ftr-480	217	2	it	it	PRON
ftr-480	217	3	matter	matter	VERB
ftr-480	217	4	?	?	PUNCT
ftr-480	217	5	,	,	PUNCT
ftr-480	217	6	47	47	NUM
ftr-480	217	7	tax	tax	NOUN
ftr-480	217	8	l.	l.	PROPN
ftr-480	217	9	rev	rev	PROPN
ftr-480	217	10	.	.	PROPN
ftr-480	218	1	377	377	NUM
ftr-480	218	2	(	(	PUNCT
ftr-480	218	3	1992	1992	NUM
ftr-480	218	4	)	)	PUNCT
ftr-480	218	5	.	.	PUNCT
ftr-480	219	1	19951	19951	NUM
ftr-480	219	2	florida	florida	PROPN
ftr-480	219	3	tax	tax	PROPN
ftr-480	219	4	review	review	NOUN
ftr-480	219	5	2	2	NUM
ftr-480	219	6	.	.	X
ftr-480	219	7	ease	ease	NOUN
ftr-480	219	8	of	of	ADP
ftr-480	219	9	administration.-another	administration.-another	NOUN
ftr-480	219	10	argument	argument	NOUN
ftr-480	219	11	for	for	ADP
ftr-480	219	12	a	a	DET
ftr-480	219	13	cash	cash	NOUN
ftr-480	219	14	-	-	PUNCT
ftr-480	219	15	flow	flow	NOUN
ftr-480	219	16	tax	tax	NOUN
ftr-480	219	17	is	be	AUX
ftr-480	219	18	that	that	SCONJ
ftr-480	219	19	it	it	PRON
ftr-480	219	20	would	would	AUX
ftr-480	219	21	be	be	AUX
ftr-480	219	22	easier	easy	ADJ
ftr-480	219	23	to	to	PART
ftr-480	219	24	implement	implement	VERB
ftr-480	219	25	than	than	ADP
ftr-480	219	26	the	the	DET
ftr-480	219	27	income	income	NOUN
ftr-480	219	28	tax	tax	NOUN
ftr-480	219	29	.	.	PUNCT
ftr-480	219	30	7	7	NUM
ftr-480	219	31	at	at	ADP
ftr-480	219	32	first	first	ADJ
ftr-480	219	33	blush	blush	NOUN
ftr-480	219	34	,	,	PUNCT
ftr-480	219	35	that	that	DET
ftr-480	219	36	assertion	assertion	NOUN
ftr-480	219	37	might	might	AUX
ftr-480	219	38	seem	seem	VERB
ftr-480	219	39	to	to	PART
ftr-480	219	40	be	be	AUX
ftr-480	219	41	rather	rather	ADV
ftr-480	219	42	dubious	dubious	ADJ
ftr-480	219	43	,	,	PUNCT
ftr-480	219	44	given	give	VERB
ftr-480	219	45	the	the	DET
ftr-480	219	46	close	close	ADJ
ftr-480	219	47	resemblance	resemblance	NOUN
ftr-480	219	48	between	between	ADP
ftr-480	219	49	a	a	DET
ftr-480	219	50	cash	cash	NOUN
ftr-480	219	51	-	-	PUNCT
ftr-480	219	52	flow	flow	NOUN
ftr-480	219	53	tax	tax	NOUN
ftr-480	219	54	and	and	CCONJ
ftr-480	219	55	the	the	DET
ftr-480	219	56	income	income	NOUN
ftr-480	219	57	tax	tax	NOUN
ftr-480	219	58	.	.	PUNCT
ftr-480	220	1	indeed	indeed	ADV
ftr-480	220	2	,	,	PUNCT
ftr-480	220	3	many	many	ADJ
ftr-480	220	4	of	of	ADP
ftr-480	220	5	the	the	DET
ftr-480	220	6	administrative	administrative	ADJ
ftr-480	220	7	difficulties	difficulty	NOUN
ftr-480	220	8	under	under	ADP
ftr-480	220	9	current	current	ADJ
ftr-480	220	10	law	law	NOUN
ftr-480	220	11	would	would	AUX
ftr-480	220	12	continue	continue	VERB
ftr-480	220	13	in	in	ADP
ftr-480	220	14	a	a	DET
ftr-480	220	15	cash	cash	NOUN
ftr-480	220	16	-	-	PUNCT
ftr-480	220	17	flow	flow	NOUN
ftr-480	220	18	tax	tax	NOUN
ftr-480	220	19	world	world	NOUN
ftr-480	220	20	.	.	PUNCT
ftr-480	221	1	for	for	ADP
ftr-480	221	2	example	example	NOUN
ftr-480	221	3	,	,	PUNCT
ftr-480	221	4	both	both	DET
ftr-480	221	5	systems	system	NOUN
ftr-480	221	6	have	have	VERB
ftr-480	221	7	the	the	DET
ftr-480	221	8	problem	problem	NOUN
ftr-480	221	9	of	of	ADP
ftr-480	221	10	identifying	identify	VERB
ftr-480	221	11	and	and	CCONJ
ftr-480	221	12	measuring	measure	VERB
ftr-480	221	13	income	income	NOUN
ftr-480	221	14	from	from	ADP
ftr-480	221	15	labor	labor	NOUN
ftr-480	221	16	,	,	PUNCT
ftr-480	221	17	such	such	ADJ
ftr-480	221	18	as	as	ADP
ftr-480	221	19	fringe	fringe	NOUN
ftr-480	221	20	benefits	benefit	NOUN
ftr-480	221	21	,	,	PUNCT
ftr-480	221	22	"	"	PUNCT
ftr-480	221	23	and	and	CCONJ
ftr-480	221	24	both	both	PRON
ftr-480	221	25	have	have	VERB
ftr-480	221	26	to	to	PART
ftr-480	221	27	distinguish	distinguish	VERB
ftr-480	221	28	between	between	ADP
ftr-480	221	29	consumption	consumption	NOUN
ftr-480	221	30	and	and	CCONJ
ftr-480	221	31	profit	profit	NOUN
ftr-480	221	32	-	-	PUNCT
ftr-480	221	33	making	make	VERB
ftr-480	221	34	expenses	expense	NOUN
ftr-480	221	35	.	.	PUNCT
ftr-480	222	1	the	the	DET
ftr-480	222	2	cash	cash	NOUN
ftr-480	222	3	-	-	PUNCT
ftr-480	222	4	flow	flow	NOUN
ftr-480	222	5	tax	tax	NOUN
ftr-480	222	6	would	would	AUX
ftr-480	222	7	have	have	VERB
ftr-480	222	8	the	the	DET
ftr-480	222	9	new	new	ADJ
ftr-480	222	10	problem	problem	NOUN
ftr-480	222	11	of	of	ADP
ftr-480	222	12	separating	separate	VERB
ftr-480	222	13	consumption	consumption	NOUN
ftr-480	222	14	from	from	ADP
ftr-480	222	15	savings	saving	NOUN
ftr-480	222	16	,	,	PUNCT
ftr-480	222	17	as	as	SCONJ
ftr-480	222	18	evidenced	evidence	VERB
ftr-480	222	19	by	by	ADP
ftr-480	222	20	the	the	DET
ftr-480	222	21	treatment	treatment	NOUN
ftr-480	222	22	of	of	ADP
ftr-480	222	23	tuition	tuition	NOUN
ftr-480	222	24	in	in	ADP
ftr-480	222	25	the	the	DET
ftr-480	222	26	student	student	NOUN
ftr-480	222	27	's	's	PART
ftr-480	222	28	example	example	NOUN
ftr-480	222	29	.	.	PUNCT
ftr-480	223	1	there	there	PRON
ftr-480	223	2	is	be	VERB
ftr-480	223	3	also	also	ADV
ftr-480	223	4	an	an	DET
ftr-480	223	5	issue	issue	NOUN
ftr-480	223	6	of	of	ADP
ftr-480	223	7	whether	whether	SCONJ
ftr-480	223	8	a	a	DET
ftr-480	223	9	gift	gift	NOUN
ftr-480	223	10	to	to	ADP
ftr-480	223	11	a	a	DET
ftr-480	223	12	family	family	NOUN
ftr-480	223	13	member	member	NOUN
ftr-480	223	14	or	or	CCONJ
ftr-480	223	15	to	to	ADP
ftr-480	223	16	an	an	DET
ftr-480	223	17	unrelated	unrelated	ADJ
ftr-480	223	18	beneficiary	beneficiary	NOUN
ftr-480	223	19	such	such	ADJ
ftr-480	223	20	as	as	ADP
ftr-480	223	21	a	a	DET
ftr-480	223	22	charity	charity	NOUN
ftr-480	223	23	should	should	AUX
ftr-480	223	24	be	be	AUX
ftr-480	223	25	treated	treat	VERB
ftr-480	223	26	as	as	ADP
ftr-480	223	27	consumption	consumption	NOUN
ftr-480	223	28	by	by	ADP
ftr-480	223	29	the	the	DET
ftr-480	223	30	donor	donor	NOUN
ftr-480	223	31	(	(	PUNCT
ftr-480	223	32	see	see	VERB
ftr-480	223	33	the	the	DET
ftr-480	223	34	altruistic	altruistic	ADJ
ftr-480	223	35	middle	middle	ADJ
ftr-480	223	36	-	-	PUNCT
ftr-480	223	37	income	income	NOUN
ftr-480	223	38	worker	worker	NOUN
ftr-480	223	39	and	and	CCONJ
ftr-480	223	40	the	the	DET
ftr-480	223	41	middle	middle	ADJ
ftr-480	223	42	-	-	PUNCT
ftr-480	223	43	income	income	NOUN
ftr-480	223	44	investor	investor	NOUN
ftr-480	223	45	)	)	PUNCT
ftr-480	223	46	.	.	PUNCT
ftr-480	224	1	19	19	NUM
ftr-480	224	2	advocates	advocate	NOUN
ftr-480	224	3	of	of	ADP
ftr-480	224	4	a	a	DET
ftr-480	224	5	cash	cash	NOUN
ftr-480	224	6	-	-	PUNCT
ftr-480	224	7	flow	flow	NOUN
ftr-480	224	8	tax	tax	NOUN
ftr-480	224	9	argue	argue	NOUN
ftr-480	224	10	,	,	PUNCT
ftr-480	224	11	however	however	ADV
ftr-480	224	12	,	,	PUNCT
ftr-480	224	13	that	that	SCONJ
ftr-480	224	14	the	the	DET
ftr-480	224	15	most	most	ADV
ftr-480	224	16	intractable	intractable	ADJ
ftr-480	224	17	issues	issue	NOUN
ftr-480	224	18	under	under	ADP
ftr-480	224	19	current	current	ADJ
ftr-480	224	20	law	law	NOUN
ftr-480	224	21	arise	arise	NOUN
ftr-480	224	22	from	from	ADP
ftr-480	224	23	the	the	DET
ftr-480	224	24	accumulation	accumulation	NOUN
ftr-480	224	25	end	end	NOUN
ftr-480	224	26	of	of	ADP
ftr-480	224	27	the	the	DET
ftr-480	224	28	income	income	NOUN
ftr-480	224	29	definition	definition	NOUN
ftr-480	224	30	-	-	PUNCT
ftr-480	224	31	the	the	DET
ftr-480	224	32	measurement	measurement	NOUN
ftr-480	224	33	of	of	ADP
ftr-480	224	34	changes	change	NOUN
ftr-480	224	35	in	in	ADP
ftr-480	224	36	net	net	ADJ
ftr-480	224	37	worth	worth	NOUN
ftr-480	224	38	.	.	PUNCT
ftr-480	225	1	2	2	NUM
ftr-480	225	2	'	'	PART
ftr-480	225	3	a	a	DET
ftr-480	225	4	cash	cash	NOUN
ftr-480	225	5	-	-	PUNCT
ftr-480	225	6	flow	flow	NOUN
ftr-480	225	7	17	17	NUM
ftr-480	225	8	.	.	PUNCT
ftr-480	226	1	see	see	PROPN
ftr-480	226	2	andrews	andrews	PROPN
ftr-480	226	3	,	,	PUNCT
ftr-480	226	4	supra	supra	PROPN
ftr-480	226	5	note	note	NOUN
ftr-480	226	6	3	3	NUM
ftr-480	226	7	,	,	PUNCT
ftr-480	226	8	at	at	ADP
ftr-480	226	9	1149	1149	NUM
ftr-480	226	10	(	(	PUNCT
ftr-480	226	11	"	"	PUNCT
ftr-480	226	12	a	a	DET
ftr-480	226	13	[	[	X
ftr-480	226	14	cash	cash	NOUN
ftr-480	226	15	-	-	PUNCT
ftr-480	226	16	flow	flow	NOUN
ftr-480	226	17	]	]	PUNCT
ftr-480	226	18	tax	tax	NOUN
ftr-480	226	19	would	would	AUX
ftr-480	226	20	avoid	avoid	VERB
ftr-480	226	21	all	all	DET
ftr-480	226	22	the	the	DET
ftr-480	226	23	difficulties	difficulty	NOUN
ftr-480	226	24	that	that	PRON
ftr-480	226	25	arise	arise	VERB
ftr-480	226	26	from	from	ADP
ftr-480	226	27	the	the	DET
ftr-480	226	28	failure	failure	NOUN
ftr-480	226	29	of	of	ADP
ftr-480	226	30	money	money	NOUN
ftr-480	226	31	income	income	NOUN
ftr-480	226	32	to	to	PART
ftr-480	226	33	provide	provide	VERB
ftr-480	226	34	a	a	DET
ftr-480	226	35	satisfactory	satisfactory	ADJ
ftr-480	226	36	reflection	reflection	NOUN
ftr-480	226	37	of	of	ADP
ftr-480	226	38	real	real	ADJ
ftr-480	226	39	accumulation	accumulation	NOUN
ftr-480	226	40	"	"	PUNCT
ftr-480	226	41	)	)	PUNCT
ftr-480	226	42	;	;	PUNCT
ftr-480	227	1	david	david	PROPN
ftr-480	227	2	f.	f.	PROPN
ftr-480	227	3	bradford	bradford	PROPN
ftr-480	227	4	,	,	PUNCT
ftr-480	227	5	the	the	DET
ftr-480	227	6	case	case	NOUN
ftr-480	227	7	for	for	ADP
ftr-480	227	8	a	a	DET
ftr-480	227	9	personal	personal	ADJ
ftr-480	227	10	consumption	consumption	NOUN
ftr-480	227	11	tax	tax	NOUN
ftr-480	227	12	,	,	PUNCT
ftr-480	227	13	in	in	ADP
ftr-480	227	14	what	what	PRON
ftr-480	227	15	should	should	AUX
ftr-480	227	16	be	be	AUX
ftr-480	227	17	taxed	tax	VERB
ftr-480	227	18	:	:	PUNCT
ftr-480	227	19	income	income	NOUN
ftr-480	227	20	or	or	CCONJ
ftr-480	227	21	expenditure	expenditure	NOUN
ftr-480	227	22	?	?	PUNCT
ftr-480	228	1	75	75	NUM
ftr-480	228	2	,	,	PUNCT
ftr-480	228	3	77	77	NUM
ftr-480	228	4	(	(	PUNCT
ftr-480	228	5	joseph	joseph	PROPN
ftr-480	228	6	a.	a.	PROPN
ftr-480	228	7	pechman	pechman	PROPN
ftr-480	228	8	ed	ed	PROPN
ftr-480	228	9	.	.	PROPN
ftr-480	229	1	1980	1980	NUM
ftr-480	229	2	)	)	PUNCT
ftr-480	230	1	(	(	PUNCT
ftr-480	230	2	"	"	PUNCT
ftr-480	230	3	because	because	SCONJ
ftr-480	230	4	a	a	DET
ftr-480	230	5	satisfactory	satisfactory	ADJ
ftr-480	230	6	income	income	NOUN
ftr-480	230	7	base	base	NOUN
ftr-480	230	8	is	be	AUX
ftr-480	230	9	so	so	ADV
ftr-480	230	10	much	much	ADV
ftr-480	230	11	more	more	ADV
ftr-480	230	12	difficult	difficult	ADJ
ftr-480	230	13	to	to	PART
ftr-480	230	14	implement	implement	VERB
ftr-480	230	15	than	than	ADP
ftr-480	230	16	a	a	DET
ftr-480	230	17	satisfactory	satisfactory	ADJ
ftr-480	230	18	consumption	consumption	NOUN
ftr-480	230	19	base	base	NOUN
ftr-480	230	20	,	,	PUNCT
ftr-480	230	21	the	the	DET
ftr-480	230	22	former	former	ADJ
ftr-480	230	23	should	should	AUX
ftr-480	230	24	be	be	AUX
ftr-480	230	25	chosen	choose	VERB
ftr-480	230	26	only	only	ADV
ftr-480	230	27	if	if	SCONJ
ftr-480	230	28	there	there	PRON
ftr-480	230	29	is	be	VERB
ftr-480	230	30	some	some	DET
ftr-480	230	31	compelling	compelling	ADJ
ftr-480	230	32	reason	reason	NOUN
ftr-480	230	33	to	to	PART
ftr-480	230	34	do	do	VERB
ftr-480	230	35	so	so	ADV
ftr-480	230	36	"	"	PUNCT
ftr-480	230	37	)	)	PUNCT
ftr-480	230	38	;	;	PUNCT
ftr-480	230	39	george	george	PROPN
ftr-480	230	40	n.	n.	PROPN
ftr-480	230	41	carlson	carlson	PROPN
ftr-480	230	42	&	&	CCONJ
ftr-480	230	43	charles	charles	PROPN
ftr-480	230	44	e.	e.	PROPN
ftr-480	230	45	mclure	mclure	PROPN
ftr-480	230	46	,	,	PUNCT
ftr-480	230	47	jr	jr	PROPN
ftr-480	230	48	.	.	PROPN
ftr-480	230	49	,	,	PUNCT
ftr-480	230	50	pros	pro	NOUN
ftr-480	230	51	and	and	CCONJ
ftr-480	230	52	cons	con	NOUN
ftr-480	230	53	of	of	ADP
ftr-480	230	54	alternative	alternative	ADJ
ftr-480	230	55	approaches	approach	NOUN
ftr-480	230	56	to	to	ADP
ftr-480	230	57	the	the	DET
ftr-480	230	58	taxation	taxation	NOUN
ftr-480	230	59	of	of	ADP
ftr-480	230	60	consumption	consumption	NOUN
ftr-480	230	61	,	,	PUNCT
ftr-480	230	62	1984	1984	NUM
ftr-480	230	63	nat'l	nat'l	PROPN
ftr-480	230	64	tax	tax	NOUN
ftr-480	230	65	assn.-tax	assn.-tax	NOUN
ftr-480	230	66	inst	inst	NOUN
ftr-480	230	67	.	.	PUNCT
ftr-480	231	1	of	of	ADP
ftr-480	231	2	am	be	AUX
ftr-480	231	3	.	.	PUNCT
ftr-480	231	4	proceedings	proceeding	NOUN
ftr-480	231	5	147	147	NUM
ftr-480	231	6	,	,	PUNCT
ftr-480	231	7	15152	15152	NUM
ftr-480	231	8	(	(	PUNCT
ftr-480	231	9	"	"	PUNCT
ftr-480	231	10	probably	probably	ADV
ftr-480	231	11	more	more	ADV
ftr-480	231	12	important	important	ADJ
ftr-480	231	13	than	than	ADP
ftr-480	231	14	[	[	X
ftr-480	231	15	the	the	X
ftr-480	231	16	]	]	X
ftr-480	231	17	economic	economic	ADJ
ftr-480	231	18	arguments	argument	NOUN
ftr-480	231	19	for	for	ADP
ftr-480	231	20	a	a	DET
ftr-480	231	21	consumed	consume	VERB
ftr-480	231	22	income	income	NOUN
ftr-480	231	23	tax	tax	NOUN
ftr-480	231	24	are	be	AUX
ftr-480	231	25	its	its	PRON
ftr-480	231	26	administrative	administrative	ADJ
ftr-480	231	27	advantages	advantage	NOUN
ftr-480	231	28	"	"	PUNCT
ftr-480	231	29	)	)	PUNCT
ftr-480	231	30	.	.	PUNCT
ftr-480	232	1	michael	michael	PROPN
ftr-480	232	2	graetz	graetz	PROPN
ftr-480	232	3	relates	relate	VERB
ftr-480	232	4	the	the	DET
ftr-480	232	5	story	story	NOUN
ftr-480	232	6	of	of	ADP
ftr-480	232	7	chester	chester	PROPN
ftr-480	232	8	jordan	jordan	PROPN
ftr-480	232	9	who	who	PRON
ftr-480	232	10	testified	testify	VERB
ftr-480	232	11	in	in	ADP
ftr-480	232	12	1921	1921	NUM
ftr-480	232	13	,	,	PUNCT
ftr-480	232	14	when	when	SCONJ
ftr-480	232	15	the	the	DET
ftr-480	232	16	present	present	ADJ
ftr-480	232	17	version	version	NOUN
ftr-480	232	18	of	of	ADP
ftr-480	232	19	the	the	DET
ftr-480	232	20	income	income	NOUN
ftr-480	232	21	tax	tax	NOUN
ftr-480	232	22	was	be	AUX
ftr-480	232	23	only	only	ADV
ftr-480	232	24	eight	eight	NUM
ftr-480	232	25	years	year	NOUN
ftr-480	232	26	old	old	ADJ
ftr-480	232	27	,	,	PUNCT
ftr-480	232	28	that	that	SCONJ
ftr-480	232	29	he	he	PRON
ftr-480	232	30	could	could	AUX
ftr-480	232	31	reduce	reduce	VERB
ftr-480	232	32	the	the	DET
ftr-480	232	33	size	size	NOUN
ftr-480	232	34	of	of	ADP
ftr-480	232	35	his	his	PRON
ftr-480	232	36	accounting	accounting	NOUN
ftr-480	232	37	practice	practice	NOUN
ftr-480	232	38	from	from	ADP
ftr-480	232	39	eight	eight	NUM
ftr-480	232	40	to	to	PART
ftr-480	232	41	three	three	NUM
ftr-480	232	42	people	people	NOUN
ftr-480	232	43	if	if	SCONJ
ftr-480	232	44	congress	congress	PROPN
ftr-480	232	45	would	would	AUX
ftr-480	232	46	replace	replace	VERB
ftr-480	232	47	the	the	DET
ftr-480	232	48	income	income	NOUN
ftr-480	232	49	tax	tax	NOUN
ftr-480	232	50	with	with	ADP
ftr-480	232	51	a	a	DET
ftr-480	232	52	consumption	consumption	NOUN
ftr-480	232	53	tax	tax	NOUN
ftr-480	232	54	.	.	PUNCT
ftr-480	233	1	michael	michael	PROPN
ftr-480	233	2	j.	j.	PROPN
ftr-480	233	3	graetz	graetz	PROPN
ftr-480	233	4	,	,	PUNCT
ftr-480	233	5	revisiting	revisit	VERB
ftr-480	233	6	the	the	DET
ftr-480	233	7	income	income	NOUN
ftr-480	233	8	tax	tax	NOUN
ftr-480	233	9	vs.	vs.	ADP
ftr-480	233	10	consumption	consumption	NOUN
ftr-480	233	11	tax	tax	NOUN
ftr-480	233	12	debate	debate	NOUN
ftr-480	233	13	,	,	PUNCT
ftr-480	233	14	57	57	NUM
ftr-480	233	15	tax	tax	NOUN
ftr-480	233	16	notes	note	NOUN
ftr-480	233	17	1437	1437	NUM
ftr-480	233	18	,	,	PUNCT
ftr-480	233	19	1437	1437	NUM
ftr-480	233	20	(	(	PUNCT
ftr-480	233	21	dec	dec	PROPN
ftr-480	233	22	.	.	PROPN
ftr-480	233	23	7	7	NUM
ftr-480	233	24	,	,	PUNCT
ftr-480	233	25	1992	1992	NUM
ftr-480	233	26	)	)	PUNCT
ftr-480	234	1	[	[	X
ftr-480	234	2	hereinafter	hereinafter	NOUN
ftr-480	234	3	graetzrevisiting	graetzrevisiting	NOUN
ftr-480	234	4	]	]	PUNCT
ftr-480	234	5	.	.	PUNCT
ftr-480	235	1	for	for	ADP
ftr-480	235	2	a	a	DET
ftr-480	235	3	comprehensive	comprehensive	ADJ
ftr-480	235	4	critique	critique	NOUN
ftr-480	235	5	of	of	ADP
ftr-480	235	6	these	these	DET
ftr-480	235	7	issues	issue	NOUN
ftr-480	235	8	,	,	PUNCT
ftr-480	235	9	see	see	VERB
ftr-480	235	10	committee	committee	NOUN
ftr-480	235	11	on	on	ADP
ftr-480	235	12	simplification	simplification	NOUN
ftr-480	235	13	,	,	PUNCT
ftr-480	235	14	aba	aba	PROPN
ftr-480	235	15	sec	sec	PROPN
ftr-480	235	16	.	.	PROPN
ftr-480	235	17	of	of	ADP
ftr-480	235	18	tax'n	tax'n	NOUN
ftr-480	235	19	,	,	PUNCT
ftr-480	235	20	complexity	complexity	NOUN
ftr-480	235	21	and	and	CCONJ
ftr-480	235	22	the	the	DET
ftr-480	235	23	personal	personal	ADJ
ftr-480	235	24	consumption	consumption	NOUN
ftr-480	235	25	tax	tax	NOUN
ftr-480	235	26	,	,	PUNCT
ftr-480	235	27	35	35	NUM
ftr-480	235	28	tax	tax	NOUN
ftr-480	235	29	law	law	NOUN
ftr-480	235	30	.	.	PUNCT
ftr-480	236	1	415	415	NUM
ftr-480	236	2	(	(	PUNCT
ftr-480	236	3	1982	1982	NUM
ftr-480	236	4	)	)	PUNCT
ftr-480	236	5	;	;	PUNCT
ftr-480	236	6	graetz	graetz	NOUN
ftr-480	236	7	,	,	PUNCT
ftr-480	236	8	supra	supra	PROPN
ftr-480	236	9	note	note	PROPN
ftr-480	236	10	11	11	NUM
ftr-480	236	11	.	.	PUNCT
ftr-480	236	12	18	18	NUM
ftr-480	236	13	.	.	PUNCT
ftr-480	237	1	under	under	ADP
ftr-480	237	2	current	current	ADJ
ftr-480	237	3	law	law	NOUN
ftr-480	237	4	,	,	PUNCT
ftr-480	237	5	a	a	DET
ftr-480	237	6	roundabout	roundabout	ADJ
ftr-480	237	7	way	way	NOUN
ftr-480	237	8	of	of	ADP
ftr-480	237	9	taxing	tax	VERB
ftr-480	237	10	fringe	fringe	NOUN
ftr-480	237	11	benefits	benefit	NOUN
ftr-480	237	12	is	be	AUX
ftr-480	237	13	to	to	PART
ftr-480	237	14	disallow	disallow	VERB
ftr-480	237	15	the	the	DET
ftr-480	237	16	employer	employer	NOUN
ftr-480	237	17	's	's	PART
ftr-480	237	18	deduction	deduction	NOUN
ftr-480	237	19	for	for	ADP
ftr-480	237	20	the	the	DET
ftr-480	237	21	benefits	benefit	NOUN
ftr-480	237	22	'	'	PART
ftr-480	237	23	cost	cost	NOUN
ftr-480	237	24	.	.	PUNCT
ftr-480	238	1	it	it	PRON
ftr-480	238	2	is	be	AUX
ftr-480	238	3	not	not	PART
ftr-480	238	4	clear	clear	ADJ
ftr-480	238	5	whether	whether	SCONJ
ftr-480	238	6	the	the	DET
ftr-480	238	7	taxation	taxation	NOUN
ftr-480	238	8	of	of	ADP
ftr-480	238	9	businesses	business	NOUN
ftr-480	238	10	under	under	ADP
ftr-480	238	11	a	a	DET
ftr-480	238	12	cash	cash	NOUN
ftr-480	238	13	-	-	PUNCT
ftr-480	238	14	flow	flow	NOUN
ftr-480	238	15	tax	tax	NOUN
ftr-480	238	16	system	system	NOUN
ftr-480	238	17	would	would	AUX
ftr-480	238	18	provide	provide	VERB
ftr-480	238	19	the	the	DET
ftr-480	238	20	same	same	ADJ
ftr-480	238	21	opportunity	opportunity	NOUN
ftr-480	238	22	for	for	ADP
ftr-480	238	23	imposing	impose	VERB
ftr-480	238	24	such	such	DET
ftr-480	238	25	a	a	DET
ftr-480	238	26	proxy	proxy	ADJ
ftr-480	238	27	tax	tax	NOUN
ftr-480	238	28	.	.	PUNCT
ftr-480	239	1	19	19	NUM
ftr-480	239	2	.	.	PUNCT
ftr-480	240	1	one	one	NUM
ftr-480	240	2	argument	argument	NOUN
ftr-480	240	3	is	be	AUX
ftr-480	240	4	that	that	SCONJ
ftr-480	240	5	the	the	DET
ftr-480	240	6	voluntary	voluntary	ADJ
ftr-480	240	7	nature	nature	NOUN
ftr-480	240	8	of	of	ADP
ftr-480	240	9	the	the	DET
ftr-480	240	10	gift	gift	NOUN
ftr-480	240	11	suggests	suggest	VERB
ftr-480	240	12	a	a	DET
ftr-480	240	13	benefit	benefit	NOUN
ftr-480	240	14	to	to	ADP
ftr-480	240	15	the	the	DET
ftr-480	240	16	donor	donor	NOUN
ftr-480	240	17	equivalent	equivalent	ADJ
ftr-480	240	18	to	to	ADP
ftr-480	240	19	personal	personal	ADJ
ftr-480	240	20	consumption	consumption	NOUN
ftr-480	240	21	and	and	CCONJ
ftr-480	240	22	that	that	SCONJ
ftr-480	240	23	the	the	DET
ftr-480	240	24	gift	gift	NOUN
ftr-480	240	25	should	should	AUX
ftr-480	240	26	therefore	therefore	ADV
ftr-480	240	27	be	be	AUX
ftr-480	240	28	taxable	taxable	ADJ
ftr-480	240	29	to	to	ADP
ftr-480	240	30	both	both	CCONJ
ftr-480	240	31	the	the	DET
ftr-480	240	32	donor	donor	NOUN
ftr-480	240	33	and	and	CCONJ
ftr-480	240	34	the	the	DET
ftr-480	240	35	donee	donee	NOUN
ftr-480	240	36	(	(	PUNCT
ftr-480	240	37	whose	whose	DET
ftr-480	240	38	standard	standard	NOUN
ftr-480	240	39	of	of	ADP
ftr-480	240	40	living	living	NOUN
ftr-480	240	41	is	be	AUX
ftr-480	240	42	tangibly	tangibly	ADV
ftr-480	240	43	enhanced	enhance	VERB
ftr-480	240	44	if	if	SCONJ
ftr-480	240	45	and	and	CCONJ
ftr-480	240	46	when	when	SCONJ
ftr-480	240	47	the	the	DET
ftr-480	240	48	gift	gift	NOUN
ftr-480	240	49	is	be	AUX
ftr-480	240	50	consumed	consume	VERB
ftr-480	240	51	)	)	PUNCT
ftr-480	240	52	.	.	PUNCT
ftr-480	241	1	a	a	DET
ftr-480	241	2	different	different	ADJ
ftr-480	241	3	,	,	PUNCT
ftr-480	241	4	more	more	ADV
ftr-480	241	5	pragmatic	pragmatic	ADJ
ftr-480	241	6	argument	argument	NOUN
ftr-480	241	7	in	in	ADP
ftr-480	241	8	favor	favor	NOUN
ftr-480	241	9	of	of	ADP
ftr-480	241	10	treating	treat	VERB
ftr-480	241	11	a	a	DET
ftr-480	241	12	gift	gift	NOUN
ftr-480	241	13	to	to	ADP
ftr-480	241	14	charity	charity	NOUN
ftr-480	241	15	as	as	ADP
ftr-480	241	16	consumption	consumption	NOUN
ftr-480	241	17	by	by	ADP
ftr-480	241	18	the	the	DET
ftr-480	241	19	donor	donor	NOUN
ftr-480	241	20	is	be	AUX
ftr-480	241	21	that	that	SCONJ
ftr-480	241	22	it	it	PRON
ftr-480	241	23	is	be	AUX
ftr-480	241	24	not	not	PART
ftr-480	241	25	practical	practical	ADJ
ftr-480	241	26	to	to	PART
ftr-480	241	27	include	include	VERB
ftr-480	241	28	the	the	DET
ftr-480	241	29	gift	gift	NOUN
ftr-480	241	30	in	in	ADP
ftr-480	241	31	the	the	DET
ftr-480	241	32	tax	tax	NOUN
ftr-480	241	33	bases	basis	NOUN
ftr-480	241	34	of	of	ADP
ftr-480	241	35	the	the	DET
ftr-480	241	36	beneficiaries	beneficiary	NOUN
ftr-480	241	37	of	of	ADP
ftr-480	241	38	the	the	DET
ftr-480	241	39	gift	gift	NOUN
ftr-480	241	40	(	(	PUNCT
ftr-480	241	41	as	as	SCONJ
ftr-480	241	42	opposed	oppose	VERB
ftr-480	241	43	to	to	ADP
ftr-480	241	44	the	the	DET
ftr-480	241	45	charity	charity	NOUN
ftr-480	241	46	,	,	PUNCT
ftr-480	241	47	which	which	PRON
ftr-480	241	48	is	be	AUX
ftr-480	241	49	a	a	DET
ftr-480	241	50	mere	mere	ADJ
ftr-480	241	51	intermediary	intermediary	NOUN
ftr-480	241	52	)	)	PUNCT
ftr-480	241	53	and	and	CCONJ
ftr-480	241	54	that	that	SCONJ
ftr-480	241	55	taxing	tax	VERB
ftr-480	241	56	the	the	DET
ftr-480	241	57	donor	donor	NOUN
ftr-480	241	58	may	may	AUX
ftr-480	241	59	be	be	AUX
ftr-480	241	60	the	the	DET
ftr-480	241	61	best	well	ADV
ftr-480	241	62	available	available	ADJ
ftr-480	241	63	alternative	alternative	NOUN
ftr-480	241	64	.	.	PUNCT
ftr-480	242	1	see	see	VERB
ftr-480	242	2	blueprints	blueprint	NOUN
ftr-480	242	3	,	,	PUNCT
ftr-480	242	4	supra	supra	PROPN
ftr-480	242	5	note	note	NOUN
ftr-480	242	6	3	3	NUM
ftr-480	242	7	,	,	PUNCT
ftr-480	242	8	at	at	ADP
ftr-480	242	9	104	104	NUM
ftr-480	242	10	-	-	SYM
ftr-480	242	11	05	05	NUM
ftr-480	242	12	.	.	PROPN
ftr-480	242	13	20	20	NUM
ftr-480	242	14	.	.	PUNCT
ftr-480	243	1	see	see	PROPN
ftr-480	243	2	andrews	andrews	PROPN
ftr-480	243	3	,	,	PUNCT
ftr-480	243	4	supra	supra	PROPN
ftr-480	243	5	note	note	NOUN
ftr-480	243	6	3	3	NUM
ftr-480	243	7	,	,	PUNCT
ftr-480	243	8	at	at	ADP
ftr-480	243	9	1115	1115	NUM
ftr-480	243	10	,	,	PUNCT
ftr-480	243	11	1139	1139	NUM
ftr-480	243	12	-	-	SYM
ftr-480	243	13	40	40	NUM
ftr-480	243	14	.	.	PUNCT
ftr-480	244	1	[	[	X
ftr-480	244	2	vol	vol	NOUN
ftr-480	244	3	.	.	NOUN
ftr-480	244	4	2:8	2:8	NUM
ftr-480	244	5	acconmiodating	acconmiodate	VERB
ftr-480	244	6	te	te	ADP
ftr-480	244	7	"	"	PUNCT
ftr-480	244	8	'	'	PUNCT
ftr-480	244	9	low	low	ADJ
ftr-480	244	10	-	-	PUNCT
ftr-480	244	11	income	income	NOUN
ftr-480	244	12	"	"	PUNCT
ftr-480	244	13	tax	tax	NOUN
ftr-480	244	14	basically	basically	ADV
ftr-480	244	15	brushes	brush	VERB
ftr-480	244	16	this	this	DET
ftr-480	244	17	problem	problem	NOUN
ftr-480	244	18	away	away	ADV
ftr-480	244	19	by	by	ADP
ftr-480	244	20	exempting	exempt	VERB
ftr-480	244	21	net	net	ADJ
ftr-480	244	22	worth	worth	ADJ
ftr-480	244	23	changes	change	NOUN
ftr-480	244	24	from	from	ADP
ftr-480	244	25	the	the	DET
ftr-480	244	26	tax	tax	NOUN
ftr-480	244	27	base	base	NOUN
ftr-480	244	28	until	until	SCONJ
ftr-480	244	29	such	such	ADJ
ftr-480	244	30	amounts	amount	NOUN
ftr-480	244	31	are	be	AUX
ftr-480	244	32	consumed	consume	VERB
ftr-480	244	33	.	.	PUNCT
ftr-480	245	1	accordingly	accordingly	ADV
ftr-480	245	2	,	,	PUNCT
ftr-480	245	3	a	a	DET
ftr-480	245	4	cash	cash	NOUN
ftr-480	245	5	-	-	PUNCT
ftr-480	245	6	flow	flow	NOUN
ftr-480	245	7	tax	tax	NOUN
ftr-480	245	8	base	base	NOUN
ftr-480	245	9	can	can	AUX
ftr-480	245	10	be	be	AUX
ftr-480	245	11	measured	measure	VERB
ftr-480	245	12	more	more	ADV
ftr-480	245	13	accurately	accurately	ADV
ftr-480	245	14	and	and	CCONJ
ftr-480	245	15	simply	simply	ADV
ftr-480	245	16	than	than	ADP
ftr-480	245	17	an	an	DET
ftr-480	245	18	income	income	NOUN
ftr-480	245	19	tax	tax	NOUN
ftr-480	245	20	base	base	NOUN
ftr-480	245	21	.	.	PUNCT
ftr-480	246	1	the	the	DET
ftr-480	246	2	difficulties	difficulty	NOUN
ftr-480	246	3	under	under	ADP
ftr-480	246	4	current	current	ADJ
ftr-480	246	5	law	law	NOUN
ftr-480	246	6	that	that	PRON
ftr-480	246	7	would	would	AUX
ftr-480	246	8	be	be	AUX
ftr-480	246	9	avoided	avoid	VERB
ftr-480	246	10	by	by	ADP
ftr-480	246	11	a	a	DET
ftr-480	246	12	cash	cash	NOUN
ftr-480	246	13	-	-	PUNCT
ftr-480	246	14	flow	flow	NOUN
ftr-480	246	15	tax	tax	NOUN
ftr-480	246	16	,	,	PUNCT
ftr-480	246	17	according	accord	VERB
ftr-480	246	18	to	to	ADP
ftr-480	246	19	its	its	PRON
ftr-480	246	20	proponents	proponent	NOUN
ftr-480	246	21	,	,	PUNCT
ftr-480	246	22	include	include	VERB
ftr-480	246	23	the	the	DET
ftr-480	246	24	following	following	NOUN
ftr-480	246	25	:	:	PUNCT
ftr-480	246	26	a.	a.	NOUN
ftr-480	246	27	realization.-as	realization.-as	PROPN
ftr-480	246	28	a	a	DET
ftr-480	246	29	result	result	NOUN
ftr-480	246	30	of	of	ADP
ftr-480	246	31	the	the	DET
ftr-480	246	32	realization	realization	NOUN
ftr-480	246	33	principle	principle	NOUN
ftr-480	246	34	,	,	PUNCT
ftr-480	246	35	changes	change	NOUN
ftr-480	246	36	in	in	ADP
ftr-480	246	37	net	net	ADJ
ftr-480	246	38	worth	worth	NOUN
ftr-480	246	39	are	be	AUX
ftr-480	246	40	generally	generally	ADV
ftr-480	246	41	taxed	tax	VERB
ftr-480	246	42	only	only	ADV
ftr-480	246	43	when	when	SCONJ
ftr-480	246	44	realized	realize	VERB
ftr-480	246	45	by	by	ADP
ftr-480	246	46	,	,	PUNCT
ftr-480	246	47	for	for	ADP
ftr-480	246	48	example	example	NOUN
ftr-480	246	49	,	,	PUNCT
ftr-480	246	50	a	a	DET
ftr-480	246	51	sale	sale	NOUN
ftr-480	246	52	of	of	ADP
ftr-480	246	53	appreciated	appreciated	ADJ
ftr-480	246	54	or	or	CCONJ
ftr-480	246	55	depreciated	depreciate	VERB
ftr-480	246	56	property	property	NOUN
ftr-480	246	57	or	or	CCONJ
ftr-480	246	58	savings	saving	NOUN
ftr-480	246	59	from	from	ADP
ftr-480	246	60	cash	cash	NOUN
ftr-480	246	61	income	income	NOUN
ftr-480	246	62	.	.	PUNCT
ftr-480	247	1	the	the	DET
ftr-480	247	2	principle	principle	NOUN
ftr-480	247	3	therefore	therefore	ADV
ftr-480	247	4	creates	create	VERB
ftr-480	247	5	a	a	DET
ftr-480	247	6	basic	basic	ADJ
ftr-480	247	7	inequity	inequity	NOUN
ftr-480	247	8	depending	depend	VERB
ftr-480	247	9	upon	upon	SCONJ
ftr-480	247	10	how	how	SCONJ
ftr-480	247	11	savings	saving	NOUN
ftr-480	247	12	are	be	AUX
ftr-480	247	13	accumulated	accumulate	VERB
ftr-480	247	14	and	and	CCONJ
ftr-480	247	15	managed	manage	VERB
ftr-480	247	16	.	.	PUNCT
ftr-480	248	1	furthermore	furthermore	ADV
ftr-480	248	2	,	,	PUNCT
ftr-480	248	3	it	it	PRON
ftr-480	248	4	creates	create	VERB
ftr-480	248	5	the	the	DET
ftr-480	248	6	need	need	NOUN
ftr-480	248	7	to	to	PART
ftr-480	248	8	determine	determine	VERB
ftr-480	248	9	when	when	SCONJ
ftr-480	248	10	realization	realization	NOUN
ftr-480	248	11	,	,	PUNCT
ftr-480	248	12	and	and	CCONJ
ftr-480	248	13	therefore	therefore	ADV
ftr-480	248	14	taxation	taxation	NOUN
ftr-480	248	15	,	,	PUNCT
ftr-480	248	16	occurs	occur	VERB
ftr-480	248	17	.	.	PUNCT
ftr-480	249	1	the	the	DET
ftr-480	249	2	tax	tax	NOUN
ftr-480	249	3	system	system	NOUN
ftr-480	249	4	contains	contain	VERB
ftr-480	249	5	a	a	DET
ftr-480	249	6	slew	slew	NOUN
ftr-480	249	7	of	of	ADP
ftr-480	249	8	nonrecognition	nonrecognition	NOUN
ftr-480	249	9	provisions	provision	NOUN
ftr-480	249	10	that	that	PRON
ftr-480	249	11	basically	basically	ADV
ftr-480	249	12	reflect	reflect	VERB
ftr-480	249	13	the	the	DET
ftr-480	249	14	judgment	judgment	NOUN
ftr-480	249	15	that	that	SCONJ
ftr-480	249	16	technical	technical	ADJ
ftr-480	249	17	realization	realization	NOUN
ftr-480	249	18	should	should	AUX
ftr-480	249	19	not	not	PART
ftr-480	249	20	result	result	VERB
ftr-480	249	21	in	in	ADP
ftr-480	249	22	immediate	immediate	ADJ
ftr-480	249	23	taxation	taxation	NOUN
ftr-480	249	24	if	if	SCONJ
ftr-480	249	25	the	the	DET
ftr-480	249	26	original	original	ADJ
ftr-480	249	27	investment	investment	NOUN
ftr-480	249	28	essentially	essentially	ADV
ftr-480	249	29	continues	continue	VERB
ftr-480	249	30	.	.	PUNCT
ftr-480	250	1	additional	additional	ADJ
ftr-480	250	2	difficulties	difficulty	NOUN
ftr-480	250	3	created	create	VERB
ftr-480	250	4	by	by	ADP
ftr-480	250	5	the	the	DET
ftr-480	250	6	realization	realization	NOUN
ftr-480	250	7	principle	principle	NOUN
ftr-480	250	8	include	include	VERB
ftr-480	250	9	the	the	DET
ftr-480	250	10	lock	lock	NOUN
ftr-480	250	11	-	-	PUNCT
ftr-480	250	12	in	in	ADP
ftr-480	250	13	effect	effect	NOUN
ftr-480	250	14	and	and	CCONJ
ftr-480	250	15	the	the	DET
ftr-480	250	16	potential	potential	ADJ
ftr-480	250	17	bunching	bunching	NOUN
ftr-480	250	18	of	of	ADP
ftr-480	250	19	gains	gain	NOUN
ftr-480	250	20	,	,	PUNCT
ftr-480	250	21	which	which	PRON
ftr-480	250	22	introduce	introduce	VERB
ftr-480	250	23	the	the	DET
ftr-480	250	24	need	need	NOUN
ftr-480	250	25	for	for	ADP
ftr-480	250	26	a	a	DET
ftr-480	250	27	preferential	preferential	ADJ
ftr-480	250	28	tax	tax	NOUN
ftr-480	250	29	rate	rate	NOUN
ftr-480	250	30	on	on	ADP
ftr-480	250	31	realized	realize	VERB
ftr-480	250	32	gains	gain	NOUN
ftr-480	250	33	and	and	CCONJ
ftr-480	250	34	,	,	PUNCT
ftr-480	250	35	therefore	therefore	ADV
ftr-480	250	36	,	,	PUNCT
ftr-480	250	37	a	a	DET
ftr-480	250	38	distinction	distinction	NOUN
ftr-480	250	39	between	between	ADP
ftr-480	250	40	capital	capital	NOUN
ftr-480	250	41	gains	gain	NOUN
ftr-480	250	42	and	and	CCONJ
ftr-480	250	43	ordinary	ordinary	ADJ
ftr-480	250	44	income	income	NOUN
ftr-480	250	45	.	.	PUNCT
ftr-480	251	1	a	a	DET
ftr-480	251	2	cash	cash	NOUN
ftr-480	251	3	-	-	PUNCT
ftr-480	251	4	flow	flow	NOUN
ftr-480	251	5	tax	tax	NOUN
ftr-480	251	6	would	would	AUX
ftr-480	251	7	avoid	avoid	VERB
ftr-480	251	8	these	these	DET
ftr-480	251	9	problems	problem	NOUN
ftr-480	251	10	.	.	PUNCT
ftr-480	252	1	unrealized	unrealized	ADJ
ftr-480	252	2	gains	gain	NOUN
ftr-480	252	3	,	,	PUNCT
ftr-480	252	4	realized	realize	VERB
ftr-480	252	5	gains	gain	NOUN
ftr-480	252	6	,	,	PUNCT
ftr-480	252	7	and	and	CCONJ
ftr-480	252	8	current	current	ADJ
ftr-480	252	9	income	income	NOUN
ftr-480	252	10	from	from	ADP
ftr-480	252	11	savings	saving	NOUN
ftr-480	252	12	would	would	AUX
ftr-480	252	13	all	all	PRON
ftr-480	252	14	go	go	VERB
ftr-480	252	15	untaxed	untaxed	ADJ
ftr-480	252	16	until	until	ADP
ftr-480	252	17	consumed	consume	VERB
ftr-480	252	18	.	.	PUNCT
ftr-480	253	1	indeed	indeed	ADV
ftr-480	253	2	,	,	PUNCT
ftr-480	253	3	the	the	DET
ftr-480	253	4	very	very	ADJ
ftr-480	253	5	notion	notion	NOUN
ftr-480	253	6	of	of	ADP
ftr-480	253	7	gain	gain	NOUN
ftr-480	253	8	is	be	AUX
ftr-480	253	9	foreign	foreign	ADJ
ftr-480	253	10	to	to	ADP
ftr-480	253	11	a	a	DET
ftr-480	253	12	cash	cash	NOUN
ftr-480	253	13	-	-	PUNCT
ftr-480	253	14	flow	flow	NOUN
ftr-480	253	15	tax	tax	NOUN
ftr-480	253	16	system	system	NOUN
ftr-480	253	17	because	because	SCONJ
ftr-480	253	18	all	all	DET
ftr-480	253	19	amounts	amount	NOUN
ftr-480	253	20	invested	invest	VERB
ftr-480	253	21	in	in	ADP
ftr-480	253	22	savings	saving	NOUN
ftr-480	253	23	would	would	AUX
ftr-480	253	24	be	be	AUX
ftr-480	253	25	deductible	deductible	ADJ
ftr-480	253	26	and	and	CCONJ
ftr-480	253	27	the	the	DET
ftr-480	253	28	full	full	ADJ
ftr-480	253	29	sales	sale	NOUN
ftr-480	253	30	proceeds	proceed	NOUN
ftr-480	253	31	from	from	ADP
ftr-480	253	32	an	an	DET
ftr-480	253	33	investment	investment	NOUN
ftr-480	253	34	would	would	AUX
ftr-480	253	35	be	be	AUX
ftr-480	253	36	included	include	VERB
ftr-480	253	37	in	in	ADP
ftr-480	253	38	the	the	DET
ftr-480	253	39	tax	tax	NOUN
ftr-480	253	40	base	base	NOUN
ftr-480	253	41	if	if	SCONJ
ftr-480	253	42	not	not	PART
ftr-480	253	43	reinvested.21	reinvested.21	PROPN
ftr-480	253	44	b.	b.	PROPN
ftr-480	253	45	capital	capital	PROPN
ftr-480	253	46	recovery	recovery	PROPN
ftr-480	253	47	deductions.-the	deductions.-the	NOUN
ftr-480	253	48	income	income	NOUN
ftr-480	253	49	tax	tax	NOUN
ftr-480	253	50	system	system	NOUN
ftr-480	253	51	also	also	ADV
ftr-480	253	52	has	have	VERB
ftr-480	253	53	difficulty	difficulty	NOUN
ftr-480	253	54	taking	take	VERB
ftr-480	253	55	into	into	ADP
ftr-480	253	56	account	account	NOUN
ftr-480	253	57	decreases	decrease	NOUN
ftr-480	253	58	in	in	ADP
ftr-480	253	59	value	value	NOUN
ftr-480	253	60	due	due	ADJ
ftr-480	253	61	to	to	PART
ftr-480	253	62	wear	wear	VERB
ftr-480	253	63	,	,	PUNCT
ftr-480	253	64	tear	tear	ADJ
ftr-480	253	65	,	,	PUNCT
ftr-480	253	66	and	and	CCONJ
ftr-480	253	67	obsolescence	obsolescence	NOUN
ftr-480	253	68	of	of	ADP
ftr-480	253	69	productive	productive	ADJ
ftr-480	253	70	assets	asset	NOUN
ftr-480	253	71	because	because	SCONJ
ftr-480	253	72	there	there	PRON
ftr-480	253	73	is	be	VERB
ftr-480	253	74	no	no	DET
ftr-480	253	75	money	money	NOUN
ftr-480	253	76	transaction	transaction	NOUN
ftr-480	253	77	to	to	PART
ftr-480	253	78	provide	provide	VERB
ftr-480	253	79	a	a	DET
ftr-480	253	80	measure	measure	NOUN
ftr-480	253	81	of	of	ADP
ftr-480	253	82	the	the	DET
ftr-480	253	83	decline	decline	NOUN
ftr-480	253	84	.	.	PUNCT
ftr-480	254	1	the	the	DET
ftr-480	254	2	income	income	NOUN
ftr-480	254	3	tax	tax	NOUN
ftr-480	254	4	provides	provide	VERB
ftr-480	254	5	conventions	convention	NOUN
ftr-480	254	6	for	for	ADP
ftr-480	254	7	computing	compute	VERB
ftr-480	254	8	capital	capital	NOUN
ftr-480	254	9	recovery	recovery	NOUN
ftr-480	254	10	allowances	allowance	NOUN
ftr-480	254	11	,	,	PUNCT
ftr-480	254	12	but	but	CCONJ
ftr-480	254	13	the	the	DET
ftr-480	254	14	conventions	convention	NOUN
ftr-480	254	15	necessarily	necessarily	ADV
ftr-480	254	16	produce	produce	VERB
ftr-480	254	17	only	only	ADJ
ftr-480	254	18	estimates	estimate	NOUN
ftr-480	254	19	of	of	ADP
ftr-480	254	20	economic	economic	ADJ
ftr-480	254	21	depreciation	depreciation	NOUN
ftr-480	254	22	.	.	PUNCT
ftr-480	255	1	under	under	ADP
ftr-480	255	2	a	a	DET
ftr-480	255	3	cash	cash	NOUN
ftr-480	255	4	-	-	PUNCT
ftr-480	255	5	flow	flow	NOUN
ftr-480	255	6	tax	tax	NOUN
ftr-480	255	7	,	,	PUNCT
ftr-480	255	8	amounts	amount	NOUN
ftr-480	255	9	invested	invest	VERB
ftr-480	255	10	in	in	ADP
ftr-480	255	11	productive	productive	ADJ
ftr-480	255	12	assets	asset	NOUN
ftr-480	255	13	are	be	AUX
ftr-480	255	14	immediately	immediately	ADV
ftr-480	255	15	deductible	deductible	ADJ
ftr-480	255	16	,	,	PUNCT
ftr-480	255	17	making	make	VERB
ftr-480	255	18	capital	capital	NOUN
ftr-480	255	19	recovery	recovery	NOUN
ftr-480	255	20	deductions	deduction	NOUN
ftr-480	255	21	unnecessary	unnecessary	ADJ
ftr-480	255	22	.	.	PUNCT
ftr-480	256	1	c.	c.	PROPN
ftr-480	256	2	inflation.-related	inflation.-related	PROPN
ftr-480	256	3	to	to	ADP
ftr-480	256	4	both	both	PRON
ftr-480	256	5	of	of	ADP
ftr-480	256	6	the	the	DET
ftr-480	256	7	foregoing	foregoing	NOUN
ftr-480	256	8	is	be	AUX
ftr-480	256	9	the	the	DET
ftr-480	256	10	problem	problem	NOUN
ftr-480	256	11	of	of	ADP
ftr-480	256	12	inflation	inflation	NOUN
ftr-480	256	13	.	.	PUNCT
ftr-480	257	1	the	the	DET
ftr-480	257	2	failure	failure	NOUN
ftr-480	257	3	of	of	ADP
ftr-480	257	4	the	the	DET
ftr-480	257	5	income	income	NOUN
ftr-480	257	6	tax	tax	NOUN
ftr-480	257	7	law	law	NOUN
ftr-480	257	8	to	to	PART
ftr-480	257	9	take	take	VERB
ftr-480	257	10	inflation	inflation	NOUN
ftr-480	257	11	into	into	ADP
ftr-480	257	12	account	account	NOUN
ftr-480	257	13	21	21	NUM
ftr-480	257	14	.	.	PUNCT
ftr-480	258	1	for	for	ADP
ftr-480	258	2	other	other	ADJ
ftr-480	258	3	income	income	NOUN
ftr-480	258	4	timing	timing	NOUN
ftr-480	258	5	predicaments	predicament	NOUN
ftr-480	258	6	plaguing	plague	VERB
ftr-480	258	7	the	the	DET
ftr-480	258	8	income	income	NOUN
ftr-480	258	9	tax	tax	NOUN
ftr-480	258	10	but	but	CCONJ
ftr-480	258	11	avoidable	avoidable	ADJ
ftr-480	258	12	under	under	ADP
ftr-480	258	13	a	a	DET
ftr-480	258	14	cash	cash	NOUN
ftr-480	258	15	-	-	PUNCT
ftr-480	258	16	flow	flow	NOUN
ftr-480	258	17	tax	tax	NOUN
ftr-480	258	18	system	system	NOUN
ftr-480	258	19	,	,	PUNCT
ftr-480	258	20	see	see	VERB
ftr-480	258	21	william	william	PROPN
ftr-480	258	22	a.	a.	PROPN
ftr-480	258	23	klein	klein	PROPN
ftr-480	258	24	,	,	PUNCT
ftr-480	258	25	tailor	tailor	NOUN
ftr-480	258	26	to	to	ADP
ftr-480	258	27	the	the	DET
ftr-480	258	28	emperor	emperor	NOUN
ftr-480	258	29	with	with	ADP
ftr-480	258	30	no	no	DET
ftr-480	258	31	clothes	clothe	NOUN
ftr-480	258	32	:	:	PUNCT
ftr-480	258	33	the	the	DET
ftr-480	258	34	supreme	supreme	PROPN
ftr-480	258	35	court	court	PROPN
ftr-480	258	36	's	's	PART
ftr-480	258	37	tax	tax	NOUN
ftr-480	258	38	rules	rule	NOUN
ftr-480	258	39	for	for	ADP
ftr-480	258	40	deposits	deposit	NOUN
ftr-480	258	41	and	and	CCONJ
ftr-480	258	42	advance	advance	NOUN
ftr-480	258	43	payments	payment	NOUN
ftr-480	258	44	.	.	PUNCT
ftr-480	259	1	41	41	NUM
ftr-480	259	2	ucla	ucla	PROPN
ftr-480	259	3	l	l	PROPN
ftr-480	259	4	rev	rev	PROPN
ftr-480	259	5	.	.	PROPN
ftr-480	259	6	1685	1685	NUM
ftr-480	259	7	,	,	PUNCT
ftr-480	259	8	1706	1706	NUM
ftr-480	259	9	-	-	SYM
ftr-480	259	10	09	09	NUM
ftr-480	259	11	,	,	PUNCT
ftr-480	259	12	1711	1711	NUM
ftr-480	259	13	(	(	PUNCT
ftr-480	259	14	1994	1994	NUM
ftr-480	259	15	)	)	PUNCT
ftr-480	259	16	;	;	PUNCT
ftr-480	260	1	william	william	PROPN
ftr-480	260	2	a.	a.	PROPN
ftr-480	260	3	klein	klein	PROPN
ftr-480	260	4	,	,	PUNCT
ftr-480	260	5	timing	timing	NOUN
ftr-480	260	6	in	in	ADP
ftr-480	260	7	personal	personal	ADJ
ftr-480	260	8	taxation	taxation	NOUN
ftr-480	260	9	.	.	PUNCT
ftr-480	261	1	6	6	NUM
ftr-480	261	2	j.	j.	PROPN
ftr-480	261	3	legal	legal	ADJ
ftr-480	261	4	studies	study	NOUN
ftr-480	261	5	461	461	NUM
ftr-480	261	6	.	.	PUNCT
ftr-480	261	7	479	479	NUM
ftr-480	261	8	(	(	PUNCT
ftr-480	261	9	1977	1977	NUM
ftr-480	261	10	)	)	PUNCT
ftr-480	261	11	.	.	PUNCT
ftr-480	262	1	19951	19951	NUM
ftr-480	262	2	florida	florida	PROPN
ftr-480	262	3	tax	tax	PROPN
ftr-480	262	4	review	review	NOUN
ftr-480	262	5	systematically	systematically	ADV
ftr-480	262	6	results	result	VERB
ftr-480	262	7	in	in	ADP
ftr-480	262	8	mismeasurement	mismeasurement	NOUN
ftr-480	262	9	of	of	ADP
ftr-480	262	10	real	real	ADJ
ftr-480	262	11	net	net	ADJ
ftr-480	262	12	worth	worth	ADJ
ftr-480	262	13	changes.22	changes.22	NOUN
ftr-480	262	14	inflation	inflation	NOUN
ftr-480	262	15	is	be	AUX
ftr-480	262	16	often	often	ADV
ftr-480	262	17	dealt	deal	VERB
ftr-480	262	18	with	with	ADP
ftr-480	262	19	ad	ad	X
ftr-480	262	20	hoc	hoc	X
ftr-480	262	21	and	and	CCONJ
ftr-480	262	22	has	have	AUX
ftr-480	262	23	been	be	AUX
ftr-480	262	24	used	use	VERB
ftr-480	262	25	as	as	ADP
ftr-480	262	26	a	a	DET
ftr-480	262	27	justification	justification	NOUN
ftr-480	262	28	for	for	ADP
ftr-480	262	29	accelerated	accelerate	VERB
ftr-480	262	30	capital	capital	NOUN
ftr-480	262	31	recovery	recovery	NOUN
ftr-480	262	32	deductions	deduction	NOUN
ftr-480	262	33	,	,	PUNCT
ftr-480	263	1	preferential	preferential	ADJ
ftr-480	263	2	capital	capital	NOUN
ftr-480	263	3	gains	gain	NOUN
ftr-480	263	4	rates	rate	NOUN
ftr-480	263	5	,	,	PUNCT
ftr-480	263	6	and	and	CCONJ
ftr-480	263	7	other	other	ADJ
ftr-480	263	8	special	special	ADJ
ftr-480	263	9	provisions	provision	NOUN
ftr-480	263	10	in	in	ADP
ftr-480	263	11	the	the	DET
ftr-480	263	12	income	income	NOUN
ftr-480	263	13	tax	tax	NOUN
ftr-480	263	14	system	system	NOUN
ftr-480	263	15	.	.	PUNCT
ftr-480	264	1	inflation	inflation	NOUN
ftr-480	264	2	also	also	ADV
ftr-480	264	3	distorts	distort	VERB
ftr-480	264	4	the	the	DET
ftr-480	264	5	income	income	NOUN
ftr-480	264	6	tax	tax	NOUN
ftr-480	264	7	treatment	treatment	NOUN
ftr-480	264	8	of	of	ADP
ftr-480	264	9	debt	debt	NOUN
ftr-480	264	10	to	to	ADP
ftr-480	264	11	both	both	DET
ftr-480	264	12	debtor	debtor	NOUN
ftr-480	264	13	and	and	CCONJ
ftr-480	264	14	creditor	creditor	NOUN
ftr-480	264	15	.	.	PUNCT
ftr-480	265	1	because	because	SCONJ
ftr-480	265	2	a	a	DET
ftr-480	265	3	cash	cash	NOUN
ftr-480	265	4	-	-	PUNCT
ftr-480	265	5	flow	flow	NOUN
ftr-480	265	6	tax	tax	NOUN
ftr-480	265	7	would	would	AUX
ftr-480	265	8	apply	apply	VERB
ftr-480	265	9	only	only	ADV
ftr-480	265	10	to	to	ADP
ftr-480	265	11	current	current	ADJ
ftr-480	265	12	consumption	consumption	NOUN
ftr-480	265	13	,	,	PUNCT
ftr-480	265	14	it	it	PRON
ftr-480	265	15	would	would	AUX
ftr-480	265	16	not	not	PART
ftr-480	265	17	be	be	AUX
ftr-480	265	18	affected	affect	VERB
ftr-480	265	19	by	by	ADP
ftr-480	265	20	inflation.23	inflation.23	PROPN
ftr-480	265	21	d.	d.	PROPN
ftr-480	265	22	corporate	corporate	ADJ
ftr-480	265	23	taxation.-the	taxation.-the	DET
ftr-480	265	24	tax	tax	NOUN
ftr-480	265	25	treatment	treatment	NOUN
ftr-480	265	26	of	of	ADP
ftr-480	265	27	corporatesource	corporatesource	ADJ
ftr-480	265	28	income	income	NOUN
ftr-480	265	29	presents	present	VERB
ftr-480	265	30	a	a	DET
ftr-480	265	31	daunting	daunting	ADJ
ftr-480	265	32	problem	problem	NOUN
ftr-480	265	33	under	under	ADP
ftr-480	265	34	current	current	ADJ
ftr-480	265	35	law	law	NOUN
ftr-480	265	36	.	.	PUNCT
ftr-480	266	1	an	an	DET
ftr-480	266	2	allocation	allocation	NOUN
ftr-480	266	3	of	of	ADP
ftr-480	266	4	all	all	DET
ftr-480	266	5	undistributed	undistributed	ADJ
ftr-480	266	6	corporate	corporate	ADJ
ftr-480	266	7	income	income	NOUN
ftr-480	266	8	among	among	ADP
ftr-480	266	9	shareholders	shareholder	NOUN
ftr-480	266	10	is	be	AUX
ftr-480	266	11	generally	generally	ADV
ftr-480	266	12	viewed	view	VERB
ftr-480	266	13	as	as	ADP
ftr-480	266	14	too	too	ADV
ftr-480	266	15	difficult	difficult	ADJ
ftr-480	266	16	to	to	PART
ftr-480	266	17	implement	implement	VERB
ftr-480	266	18	for	for	ADP
ftr-480	266	19	corporations	corporation	NOUN
ftr-480	266	20	with	with	ADP
ftr-480	266	21	complex	complex	ADJ
ftr-480	266	22	capital	capital	NOUN
ftr-480	266	23	structures	structure	NOUN
ftr-480	266	24	.	.	PUNCT
ftr-480	267	1	but	but	CCONJ
ftr-480	267	2	separate	separate	ADJ
ftr-480	267	3	taxation	taxation	NOUN
ftr-480	267	4	of	of	ADP
ftr-480	267	5	the	the	DET
ftr-480	267	6	income	income	NOUN
ftr-480	267	7	to	to	ADP
ftr-480	267	8	the	the	DET
ftr-480	267	9	corporation	corporation	NOUN
ftr-480	267	10	,	,	PUNCT
ftr-480	267	11	the	the	DET
ftr-480	267	12	solution	solution	NOUN
ftr-480	267	13	under	under	ADP
ftr-480	267	14	current	current	ADJ
ftr-480	267	15	law	law	NOUN
ftr-480	267	16	,	,	PUNCT
ftr-480	267	17	results	result	NOUN
ftr-480	267	18	in	in	ADP
ftr-480	267	19	double	double	ADJ
ftr-480	267	20	taxation	taxation	NOUN
ftr-480	267	21	.	.	PUNCT
ftr-480	268	1	exempting	exempt	VERB
ftr-480	268	2	corporate	corporate	ADJ
ftr-480	268	3	-	-	PUNCT
ftr-480	268	4	source	source	NOUN
ftr-480	268	5	income	income	NOUN
ftr-480	268	6	from	from	ADP
ftr-480	268	7	taxation	taxation	NOUN
ftr-480	268	8	would	would	AUX
ftr-480	268	9	create	create	VERB
ftr-480	268	10	an	an	DET
ftr-480	268	11	open	open	ADV
ftr-480	268	12	-	-	PUNCT
ftr-480	268	13	ended	end	VERB
ftr-480	268	14	tax	tax	NOUN
ftr-480	268	15	shelter	shelter	NOUN
ftr-480	268	16	.	.	PUNCT
ftr-480	269	1	various	various	ADJ
ftr-480	269	2	proposals	proposal	NOUN
ftr-480	269	3	for	for	ADP
ftr-480	269	4	integrating	integrate	VERB
ftr-480	269	5	the	the	DET
ftr-480	269	6	corporate	corporate	ADJ
ftr-480	269	7	and	and	CCONJ
ftr-480	269	8	individual	individual	ADJ
ftr-480	269	9	income	income	NOUN
ftr-480	269	10	taxes	taxis	NOUN
ftr-480	269	11	would	would	AUX
ftr-480	269	12	all	all	ADV
ftr-480	269	13	introduce	introduce	VERB
ftr-480	269	14	considerable	considerable	ADJ
ftr-480	269	15	complexity.24	complexity.24	NOUN
ftr-480	269	16	at	at	ADP
ftr-480	269	17	least	least	ADJ
ftr-480	269	18	in	in	ADP
ftr-480	269	19	theory	theory	NOUN
ftr-480	269	20	,	,	PUNCT
ftr-480	269	21	a	a	DET
ftr-480	269	22	cash	cash	NOUN
ftr-480	269	23	-	-	PUNCT
ftr-480	269	24	flow	flow	NOUN
ftr-480	269	25	tax	tax	NOUN
ftr-480	269	26	could	could	AUX
ftr-480	269	27	avoid	avoid	VERB
ftr-480	269	28	the	the	DET
ftr-480	269	29	necessity	necessity	NOUN
ftr-480	269	30	of	of	ADP
ftr-480	269	31	taxing	tax	VERB
ftr-480	269	32	corporate	corporate	ADJ
ftr-480	269	33	flows	flow	NOUN
ftr-480	269	34	:	:	PUNCT
ftr-480	269	35	contributions	contribution	NOUN
ftr-480	269	36	to	to	ADP
ftr-480	269	37	a	a	DET
ftr-480	269	38	corporation	corporation	NOUN
ftr-480	269	39	could	could	AUX
ftr-480	269	40	be	be	AUX
ftr-480	269	41	deductible	deductible	ADJ
ftr-480	269	42	as	as	ADP
ftr-480	269	43	savings	saving	NOUN
ftr-480	269	44	,	,	PUNCT
ftr-480	269	45	transactions	transaction	NOUN
ftr-480	269	46	involving	involve	VERB
ftr-480	269	47	amounts	amount	NOUN
ftr-480	269	48	remaining	remain	VERB
ftr-480	269	49	within	within	ADP
ftr-480	269	50	corporate	corporate	ADJ
ftr-480	269	51	solution	solution	NOUN
ftr-480	269	52	could	could	AUX
ftr-480	269	53	all	all	PRON
ftr-480	269	54	be	be	AUX
ftr-480	269	55	ignored	ignore	VERB
ftr-480	269	56	as	as	ADP
ftr-480	269	57	savings	saving	NOUN
ftr-480	269	58	reinvestments	reinvestment	NOUN
ftr-480	269	59	,	,	PUNCT
ftr-480	269	60	and	and	CCONJ
ftr-480	269	61	only	only	ADV
ftr-480	269	62	amounts	amount	NOUN
ftr-480	269	63	leaving	leave	VERB
ftr-480	269	64	corporate	corporate	ADJ
ftr-480	269	65	solution	solution	NOUN
ftr-480	269	66	would	would	AUX
ftr-480	269	67	be	be	AUX
ftr-480	269	68	taxable	taxable	ADJ
ftr-480	269	69	if	if	SCONJ
ftr-480	269	70	not	not	PART
ftr-480	269	71	reinvested	reinveste	VERB
ftr-480	269	72	.	.	PUNCT
ftr-480	270	1	ml	ml	VERB
ftr-480	270	2	.	.	PUNCT
ftr-480	270	3	should	should	AUX
ftr-480	270	4	progressivity	progressivity	NOUN
ftr-480	270	5	concerns	concern	NOUN
ftr-480	270	6	be	be	AUX
ftr-480	270	7	addressed	address	VERB
ftr-480	270	8	within	within	ADP
ftr-480	270	9	the	the	DET
ftr-480	270	10	contours	contours	NOUN
ftr-480	270	11	of	of	ADP
ftr-480	270	12	a	a	DET
ftr-480	270	13	new	new	ADJ
ftr-480	270	14	consumption	consumption	NOUN
ftr-480	270	15	tax	tax	NOUN
ftr-480	270	16	?	?	PUNCT
ftr-480	271	1	a	a	DET
ftr-480	271	2	chief	chief	ADJ
ftr-480	271	3	concern	concern	NOUN
ftr-480	271	4	about	about	ADP
ftr-480	271	5	broad	broad	ADV
ftr-480	271	6	-	-	PUNCT
ftr-480	271	7	based	base	VERB
ftr-480	271	8	consumption	consumption	NOUN
ftr-480	271	9	taxes	taxis	NOUN
ftr-480	271	10	is	be	AUX
ftr-480	271	11	their	their	PRON
ftr-480	271	12	effect	effect	NOUN
ftr-480	271	13	upon	upon	SCONJ
ftr-480	271	14	the	the	DET
ftr-480	271	15	progressivity	progressivity	NOUN
ftr-480	271	16	of	of	ADP
ftr-480	271	17	the	the	DET
ftr-480	271	18	tax	tax	NOUN
ftr-480	271	19	system	system	NOUN
ftr-480	271	20	.	.	PUNCT
ftr-480	272	1	in	in	ADP
ftr-480	272	2	the	the	DET
ftr-480	272	3	next	next	ADJ
ftr-480	272	4	part	part	NOUN
ftr-480	272	5	of	of	ADP
ftr-480	272	6	this	this	DET
ftr-480	272	7	paper	paper	NOUN
ftr-480	272	8	,	,	PUNCT
ftr-480	272	9	i	i	PRON
ftr-480	272	10	discuss	discuss	VERB
ftr-480	272	11	whether	whether	SCONJ
ftr-480	272	12	a	a	DET
ftr-480	272	13	cash	cash	NOUN
ftr-480	272	14	-	-	PUNCT
ftr-480	272	15	flow	flow	NOUN
ftr-480	272	16	tax	tax	NOUN
ftr-480	272	17	could	could	AUX
ftr-480	272	18	be	be	AUX
ftr-480	272	19	designed	design	VERB
ftr-480	272	20	to	to	PART
ftr-480	272	21	address	address	VERB
ftr-480	272	22	that	that	DET
ftr-480	272	23	concern	concern	NOUN
ftr-480	272	24	and	and	CCONJ
ftr-480	272	25	analyze	analyze	VERB
ftr-480	272	26	provisions	provision	NOUN
ftr-480	272	27	that	that	PRON
ftr-480	272	28	might	might	AUX
ftr-480	272	29	be	be	AUX
ftr-480	272	30	adopted	adopt	VERB
ftr-480	272	31	to	to	PART
ftr-480	272	32	mitigate	mitigate	VERB
ftr-480	272	33	the	the	DET
ftr-480	272	34	impact	impact	NOUN
ftr-480	272	35	of	of	ADP
ftr-480	272	36	the	the	DET
ftr-480	272	37	tax	tax	NOUN
ftr-480	272	38	on	on	ADP
ftr-480	272	39	the	the	DET
ftr-480	272	40	low	low	ADJ
ftr-480	272	41	-	-	PUNCT
ftr-480	272	42	income	income	NOUN
ftr-480	272	43	.	.	PUNCT
ftr-480	273	1	but	but	CCONJ
ftr-480	273	2	a	a	DET
ftr-480	273	3	threshold	threshold	NOUN
ftr-480	273	4	question	question	NOUN
ftr-480	273	5	,	,	PUNCT
ftr-480	273	6	which	which	PRON
ftr-480	273	7	i	i	PRON
ftr-480	273	8	discuss	discuss	VERB
ftr-480	273	9	briefly	briefly	ADV
ftr-480	273	10	in	in	ADP
ftr-480	273	11	this	this	DET
ftr-480	273	12	part	part	NOUN
ftr-480	273	13	,	,	PUNCT
ftr-480	273	14	is	be	AUX
ftr-480	273	15	whether	whether	SCONJ
ftr-480	273	16	any	any	DET
ftr-480	273	17	special	special	ADJ
ftr-480	273	18	accommodation	accommodation	NOUN
ftr-480	273	19	for	for	ADP
ftr-480	273	20	the	the	DET
ftr-480	273	21	low	low	ADJ
ftr-480	273	22	-	-	PUNCT
ftr-480	273	23	income	income	NOUN
ftr-480	273	24	should	should	AUX
ftr-480	273	25	be	be	AUX
ftr-480	273	26	incorporated	incorporate	VERB
ftr-480	273	27	into	into	ADP
ftr-480	273	28	a	a	DET
ftr-480	273	29	new	new	ADJ
ftr-480	273	30	consumption	consumption	NOUN
ftr-480	273	31	tax	tax	NOUN
ftr-480	273	32	.	.	PUNCT
ftr-480	274	1	this	this	DET
ftr-480	274	2	threshold	threshold	NOUN
ftr-480	274	3	inquiry	inquiry	NOUN
ftr-480	274	4	raises	raise	VERB
ftr-480	274	5	two	two	NUM
ftr-480	274	6	issues	issue	NOUN
ftr-480	274	7	.	.	PUNCT
ftr-480	275	1	first	first	ADV
ftr-480	275	2	,	,	PUNCT
ftr-480	275	3	what	what	PRON
ftr-480	275	4	would	would	AUX
ftr-480	275	5	be	be	AUX
ftr-480	275	6	the	the	DET
ftr-480	275	7	impact	impact	NOUN
ftr-480	275	8	on	on	ADP
ftr-480	275	9	the	the	DET
ftr-480	275	10	distribution	distribution	NOUN
ftr-480	275	11	of	of	ADP
ftr-480	275	12	the	the	DET
ftr-480	275	13	tax	tax	NOUN
ftr-480	275	14	burden	burden	NOUN
ftr-480	275	15	22	22	NUM
ftr-480	275	16	.	.	PUNCT
ftr-480	276	1	for	for	ADP
ftr-480	276	2	changes	change	NOUN
ftr-480	276	3	that	that	PRON
ftr-480	276	4	might	might	AUX
ftr-480	276	5	be	be	AUX
ftr-480	276	6	required	require	VERB
ftr-480	276	7	to	to	PART
ftr-480	276	8	make	make	VERB
ftr-480	276	9	the	the	DET
ftr-480	276	10	tax	tax	NOUN
ftr-480	276	11	system	system	NOUN
ftr-480	276	12	sensitive	sensitive	ADJ
ftr-480	276	13	to	to	ADP
ftr-480	276	14	inflation	inflation	NOUN
ftr-480	276	15	,	,	PUNCT
ftr-480	276	16	see	see	VERB
ftr-480	276	17	reed	reed	NOUN
ftr-480	276	18	shuldiner	shuldiner	NOUN
ftr-480	276	19	,	,	PUNCT
ftr-480	276	20	indexing	index	VERB
ftr-480	276	21	the	the	DET
ftr-480	276	22	tax	tax	NOUN
ftr-480	276	23	code	code	NOUN
ftr-480	276	24	,	,	PUNCT
ftr-480	276	25	48	48	NUM
ftr-480	276	26	tax	tax	NOUN
ftr-480	276	27	l.	l.	PROPN
ftr-480	276	28	rev	rev	PROPN
ftr-480	276	29	.	.	PROPN
ftr-480	276	30	537	537	NUM
ftr-480	276	31	(	(	PUNCT
ftr-480	276	32	1993	1993	NUM
ftr-480	276	33	)	)	PUNCT
ftr-480	276	34	.	.	PUNCT
ftr-480	277	1	23	23	NUM
ftr-480	277	2	.	.	PUNCT
ftr-480	278	1	if	if	SCONJ
ftr-480	278	2	a	a	DET
ftr-480	278	3	cash	cash	NOUN
ftr-480	278	4	-	-	PUNCT
ftr-480	278	5	flow	flow	NOUN
ftr-480	278	6	tax	tax	NOUN
ftr-480	278	7	were	be	AUX
ftr-480	278	8	adopted	adopt	VERB
ftr-480	278	9	with	with	ADP
ftr-480	278	10	graduated	graduate	VERB
ftr-480	278	11	rates	rate	NOUN
ftr-480	278	12	,	,	PUNCT
ftr-480	278	13	there	there	PRON
ftr-480	278	14	would	would	AUX
ftr-480	278	15	be	be	AUX
ftr-480	278	16	the	the	DET
ftr-480	278	17	potential	potential	ADJ
ftr-480	278	18	problem	problem	NOUN
ftr-480	278	19	of	of	ADP
ftr-480	278	20	"	"	PUNCT
ftr-480	278	21	bracket	bracket	NOUN
ftr-480	278	22	creep	creep	NOUN
ftr-480	278	23	"	"	PUNCT
ftr-480	278	24	as	as	SCONJ
ftr-480	278	25	consumption	consumption	NOUN
ftr-480	278	26	levels	level	NOUN
ftr-480	278	27	of	of	ADP
ftr-480	278	28	taxpayers	taxpayer	NOUN
ftr-480	278	29	increase	increase	VERB
ftr-480	278	30	due	due	ADJ
ftr-480	278	31	to	to	ADP
ftr-480	278	32	inflation	inflation	NOUN
ftr-480	278	33	,	,	PUNCT
ftr-480	278	34	but	but	CCONJ
ftr-480	278	35	that	that	DET
ftr-480	278	36	problem	problem	NOUN
ftr-480	278	37	could	could	AUX
ftr-480	278	38	be	be	AUX
ftr-480	278	39	easily	easily	ADV
ftr-480	278	40	addressed	address	VERB
ftr-480	278	41	by	by	ADP
ftr-480	278	42	indexing	index	VERB
ftr-480	278	43	tax	tax	NOUN
ftr-480	278	44	brackets	bracket	NOUN
ftr-480	278	45	as	as	ADP
ftr-480	278	46	under	under	ADP
ftr-480	278	47	current	current	ADJ
ftr-480	278	48	law	law	NOUN
ftr-480	278	49	.	.	PUNCT
ftr-480	279	1	irc	irc	PROPN
ftr-480	279	2	§	§	PROPN
ftr-480	279	3	1(f	1(f	NUM
ftr-480	279	4	)	)	PUNCT
ftr-480	279	5	.	.	PUNCT
ftr-480	280	1	24	24	NUM
ftr-480	280	2	.	.	PUNCT
ftr-480	281	1	see	see	VERB
ftr-480	281	2	george	george	PROPN
ftr-480	281	3	k.	k.	PROPN
ftr-480	281	4	yin	yin	PROPN
ftr-480	281	5	,	,	PUNCT
ftr-480	281	6	corporate	corporate	ADJ
ftr-480	281	7	tax	tax	NOUN
ftr-480	281	8	integration	integration	NOUN
ftr-480	281	9	and	and	CCONJ
ftr-480	281	10	the	the	DET
ftr-480	281	11	search	search	NOUN
ftr-480	281	12	for	for	ADP
ftr-480	281	13	the	the	DET
ftr-480	281	14	pragmatic	pragmatic	ADJ
ftr-480	281	15	ideal	ideal	NOUN
ftr-480	281	16	,	,	PUNCT
ftr-480	281	17	47	47	NUM
ftr-480	281	18	tax	tax	NOUN
ftr-480	281	19	l.	l.	PROPN
ftr-480	281	20	rev	rev	PROPN
ftr-480	281	21	.	.	PROPN
ftr-480	281	22	431	431	NUM
ftr-480	281	23	,	,	PUNCT
ftr-480	281	24	436	436	NUM
ftr-480	281	25	-	-	SYM
ftr-480	281	26	49	49	NUM
ftr-480	281	27	(	(	PUNCT
ftr-480	281	28	1992	1992	NUM
ftr-480	281	29	)	)	PUNCT
ftr-480	281	30	(	(	PUNCT
ftr-480	281	31	describing	describe	VERB
ftr-480	281	32	complications	complication	NOUN
ftr-480	281	33	of	of	ADP
ftr-480	281	34	the	the	DET
ftr-480	281	35	shareholder	shareholder	NOUN
ftr-480	281	36	-	-	PUNCT
ftr-480	281	37	credit	credit	NOUN
ftr-480	281	38	form	form	NOUN
ftr-480	281	39	of	of	ADP
ftr-480	281	40	integration	integration	NOUN
ftr-480	281	41	offered	offer	VERB
ftr-480	281	42	by	by	ADP
ftr-480	281	43	the	the	DET
ftr-480	281	44	american	american	PROPN
ftr-480	281	45	law	law	PROPN
ftr-480	281	46	institute	institute	PROPN
ftr-480	281	47	reporter	reporter	PROPN
ftr-480	281	48	)	)	PUNCT
ftr-480	281	49	.	.	PUNCT
ftr-480	282	1	[	[	X
ftr-480	282	2	vol	vol	NOUN
ftr-480	282	3	.	.	NOUN
ftr-480	282	4	2:8	2:8	NUM
ftr-480	282	5	accommodating	accommodate	VERB
ftr-480	282	6	the	the	DET
ftr-480	282	7	"	"	PUNCT
ftr-480	282	8	'	'	PUNCT
ftr-480	282	9	low	low	ADJ
ftr-480	282	10	-	-	PUNCT
ftr-480	282	11	income	income	NOUN
ftr-480	282	12	"	"	PUNCT
ftr-480	282	13	of	of	ADP
ftr-480	282	14	a	a	DET
ftr-480	282	15	switch	switch	NOUN
ftr-480	282	16	from	from	ADP
ftr-480	282	17	the	the	DET
ftr-480	282	18	income	income	NOUN
ftr-480	282	19	tax	tax	NOUN
ftr-480	282	20	to	to	ADP
ftr-480	282	21	a	a	DET
ftr-480	282	22	broad	broad	ADV
ftr-480	282	23	-	-	PUNCT
ftr-480	282	24	based	base	VERB
ftr-480	282	25	consumption	consumption	NOUN
ftr-480	282	26	tax	tax	NOUN
ftr-480	282	27	?	?	PUNCT
ftr-480	283	1	second	second	ADJ
ftr-480	283	2	,	,	PUNCT
ftr-480	283	3	what	what	DET
ftr-480	283	4	avenues	avenue	VERB
ftr-480	283	5	outside	outside	ADP
ftr-480	283	6	of	of	ADP
ftr-480	283	7	the	the	DET
ftr-480	283	8	consumption	consumption	NOUN
ftr-480	283	9	tax	tax	NOUN
ftr-480	283	10	might	might	AUX
ftr-480	283	11	be	be	AUX
ftr-480	283	12	available	available	ADJ
ftr-480	283	13	to	to	PART
ftr-480	283	14	deal	deal	VERB
ftr-480	283	15	with	with	ADP
ftr-480	283	16	the	the	DET
ftr-480	283	17	progressivity	progressivity	NOUN
ftr-480	283	18	issue	issue	NOUN
ftr-480	283	19	?	?	PUNCT
ftr-480	284	1	a.	a.	PROPN
ftr-480	284	2	distributional	distributional	ADJ
ftr-480	284	3	inpact	inpact	NOUN
ftr-480	284	4	of	of	ADP
ftr-480	284	5	change	change	NOUN
ftr-480	284	6	the	the	DET
ftr-480	284	7	distributional	distributional	ADJ
ftr-480	284	8	effect	effect	NOUN
ftr-480	284	9	of	of	ADP
ftr-480	284	10	switching	switch	VERB
ftr-480	284	11	to	to	ADP
ftr-480	284	12	a	a	DET
ftr-480	284	13	consumption	consumption	NOUN
ftr-480	284	14	tax	tax	NOUN
ftr-480	284	15	depends	depend	VERB
ftr-480	284	16	upon	upon	SCONJ
ftr-480	284	17	the	the	DET
ftr-480	284	18	uncertain	uncertain	ADJ
ftr-480	284	19	resolution	resolution	NOUN
ftr-480	284	20	of	of	ADP
ftr-480	284	21	several	several	ADJ
ftr-480	284	22	empirical	empirical	ADJ
ftr-480	284	23	and	and	CCONJ
ftr-480	284	24	theoretical	theoretical	ADJ
ftr-480	284	25	issues	issue	NOUN
ftr-480	284	26	.	.	PUNCT
ftr-480	285	1	because	because	SCONJ
ftr-480	285	2	a	a	DET
ftr-480	285	3	consumption	consumption	NOUN
ftr-480	285	4	tax	tax	NOUN
ftr-480	285	5	base	base	NOUN
ftr-480	285	6	excludes	exclude	VERB
ftr-480	285	7	savings	saving	NOUN
ftr-480	285	8	,	,	PUNCT
ftr-480	285	9	whereas	whereas	SCONJ
ftr-480	285	10	the	the	DET
ftr-480	285	11	income	income	NOUN
ftr-480	285	12	tax	tax	NOUN
ftr-480	285	13	base	base	NOUN
ftr-480	285	14	generally	generally	ADV
ftr-480	285	15	does	do	VERB
ftr-480	285	16	not	not	PART
ftr-480	285	17	,	,	PUNCT
ftr-480	285	18	a	a	DET
ftr-480	285	19	principal	principal	ADJ
ftr-480	285	20	consideration	consideration	NOUN
ftr-480	285	21	is	be	AUX
ftr-480	285	22	the	the	DET
ftr-480	285	23	estimated	estimate	VERB
ftr-480	285	24	rate	rate	NOUN
ftr-480	285	25	of	of	ADP
ftr-480	285	26	savings	saving	NOUN
ftr-480	285	27	or	or	CCONJ
ftr-480	285	28	consumption	consumption	NOUN
ftr-480	285	29	by	by	ADP
ftr-480	285	30	income	income	NOUN
ftr-480	285	31	class	class	NOUN
ftr-480	285	32	.	.	PUNCT
ftr-480	286	1	a	a	DET
ftr-480	286	2	common	common	ADJ
ftr-480	286	3	intuition	intuition	NOUN
ftr-480	286	4	is	be	AUX
ftr-480	286	5	that	that	SCONJ
ftr-480	286	6	lowincome	lowincome	NOUN
ftr-480	286	7	families	family	NOUN
ftr-480	286	8	consume	consume	VERB
ftr-480	286	9	a	a	DET
ftr-480	286	10	greater	great	ADJ
ftr-480	286	11	proportion	proportion	NOUN
ftr-480	286	12	of	of	ADP
ftr-480	286	13	their	their	PRON
ftr-480	286	14	incomes	income	NOUN
ftr-480	286	15	than	than	ADP
ftr-480	286	16	wealthier	wealthy	ADJ
ftr-480	286	17	families	family	NOUN
ftr-480	286	18	and	and	CCONJ
ftr-480	286	19	that	that	SCONJ
ftr-480	286	20	changing	change	VERB
ftr-480	286	21	the	the	DET
ftr-480	286	22	tax	tax	NOUN
ftr-480	286	23	base	base	NOUN
ftr-480	286	24	from	from	ADP
ftr-480	286	25	income	income	NOUN
ftr-480	286	26	to	to	ADP
ftr-480	286	27	consumption	consumption	NOUN
ftr-480	286	28	would	would	AUX
ftr-480	286	29	therefore	therefore	ADV
ftr-480	286	30	have	have	VERB
ftr-480	286	31	a	a	DET
ftr-480	286	32	regressive	regressive	ADJ
ftr-480	286	33	impact	impact	NOUN
ftr-480	286	34	on	on	ADP
ftr-480	286	35	the	the	DET
ftr-480	286	36	distribution	distribution	NOUN
ftr-480	286	37	of	of	ADP
ftr-480	286	38	the	the	DET
ftr-480	286	39	tax	tax	NOUN
ftr-480	286	40	burden	burden	NOUN
ftr-480	286	41	.	.	PUNCT
ftr-480	287	1	thus	thus	ADV
ftr-480	287	2	far	far	ADV
ftr-480	287	3	,	,	PUNCT
ftr-480	287	4	empirical	empirical	ADJ
ftr-480	287	5	analyses	analysis	NOUN
ftr-480	287	6	of	of	ADP
ftr-480	287	7	household	household	NOUN
ftr-480	287	8	survey	survey	NOUN
ftr-480	287	9	data	datum	NOUN
ftr-480	287	10	have	have	AUX
ftr-480	287	11	generally	generally	ADV
ftr-480	287	12	borne	bear	VERB
ftr-480	287	13	out	out	ADP
ftr-480	287	14	that	that	DET
ftr-480	287	15	intuition	intuition	NOUN
ftr-480	287	16	,	,	PUNCT
ftr-480	287	17	but	but	CCONJ
ftr-480	287	18	the	the	DET
ftr-480	287	19	magnitude	magnitude	NOUN
ftr-480	287	20	of	of	ADP
ftr-480	287	21	the	the	DET
ftr-480	287	22	results	result	NOUN
ftr-480	287	23	has	have	AUX
ftr-480	287	24	varied	vary	VERB
ftr-480	287	25	.	.	PUNCT
ftr-480	288	1	for	for	ADP
ftr-480	288	2	example	example	NOUN
ftr-480	288	3	,	,	PUNCT
ftr-480	288	4	where	where	SCONJ
ftr-480	288	5	savings	saving	NOUN
ftr-480	288	6	was	be	AUX
ftr-480	288	7	defined	define	VERB
ftr-480	288	8	as	as	ADP
ftr-480	288	9	the	the	DET
ftr-480	288	10	residual	residual	ADJ
ftr-480	288	11	amount	amount	NOUN
ftr-480	288	12	after	after	ADP
ftr-480	288	13	consumption	consumption	NOUN
ftr-480	288	14	,	,	PUNCT
ftr-480	288	15	taxes	taxis	NOUN
ftr-480	288	16	,	,	PUNCT
ftr-480	288	17	and	and	CCONJ
ftr-480	288	18	gifts	gift	NOUN
ftr-480	288	19	are	be	AUX
ftr-480	288	20	subtracted	subtract	VERB
ftr-480	288	21	from	from	ADP
ftr-480	288	22	income	income	NOUN
ftr-480	288	23	and	and	CCONJ
ftr-480	288	24	other	other	ADJ
ftr-480	288	25	receipts	receipt	NOUN
ftr-480	288	26	during	during	ADP
ftr-480	288	27	a	a	DET
ftr-480	288	28	year	year	NOUN
ftr-480	288	29	,	,	PUNCT
ftr-480	288	30	a	a	DET
ftr-480	288	31	recent	recent	ADJ
ftr-480	288	32	study	study	NOUN
ftr-480	288	33	found	find	VERB
ftr-480	288	34	savings	saving	NOUN
ftr-480	288	35	to	to	PART
ftr-480	288	36	be	be	AUX
ftr-480	288	37	-72.5	-72.5	NUM
ftr-480	288	38	%	%	NOUN
ftr-480	288	39	of	of	ADP
ftr-480	288	40	cash	cash	NOUN
ftr-480	288	41	income	income	NOUN
ftr-480	288	42	for	for	ADP
ftr-480	288	43	families	family	NOUN
ftr-480	288	44	in	in	ADP
ftr-480	288	45	the	the	DET
ftr-480	288	46	bottom	bottom	ADJ
ftr-480	288	47	income	income	NOUN
ftr-480	288	48	quintile	quintile	NOUN
ftr-480	288	49	(	(	PUNCT
ftr-480	288	50	that	that	ADV
ftr-480	288	51	is	is	ADV
ftr-480	288	52	,	,	PUNCT
ftr-480	288	53	there	there	PRON
ftr-480	288	54	was	be	VERB
ftr-480	288	55	significant	significant	ADJ
ftr-480	288	56	net	net	ADJ
ftr-480	288	57	borrowing	borrowing	NOUN
ftr-480	288	58	or	or	CCONJ
ftr-480	288	59	dissavings	dissaving	NOUN
ftr-480	288	60	by	by	ADP
ftr-480	288	61	these	these	DET
ftr-480	288	62	families	family	NOUN
ftr-480	288	63	)	)	PUNCT
ftr-480	288	64	and	and	CCONJ
ftr-480	288	65	16.8	16.8	NUM
ftr-480	288	66	%	%	NOUN
ftr-480	288	67	of	of	ADP
ftr-480	288	68	cash	cash	NOUN
ftr-480	288	69	income	income	NOUN
ftr-480	288	70	for	for	ADP
ftr-480	288	71	families	family	NOUN
ftr-480	288	72	in	in	ADP
ftr-480	288	73	the	the	DET
ftr-480	288	74	top	top	ADJ
ftr-480	288	75	income	income	NOUN
ftr-480	288	76	quintile.25	quintile.25	NOUN
ftr-480	288	77	in	in	ADP
ftr-480	288	78	contrast	contrast	NOUN
ftr-480	288	79	,	,	PUNCT
ftr-480	288	80	where	where	SCONJ
ftr-480	288	81	savings	saving	NOUN
ftr-480	288	82	was	be	AUX
ftr-480	288	83	defined	define	VERB
ftr-480	288	84	as	as	ADP
ftr-480	288	85	the	the	DET
ftr-480	288	86	change	change	NOUN
ftr-480	288	87	in	in	ADP
ftr-480	288	88	family	family	NOUN
ftr-480	288	89	net	net	NOUN
ftr-480	288	90	worth	worth	NOUN
ftr-480	288	91	during	during	ADP
ftr-480	288	92	a	a	DET
ftr-480	288	93	year	year	NOUN
ftr-480	288	94	,	,	PUNCT
ftr-480	288	95	savings	saving	NOUN
ftr-480	288	96	rates	rate	NOUN
ftr-480	288	97	were	be	AUX
ftr-480	288	98	found	find	VERB
ftr-480	288	99	to	to	PART
ftr-480	288	100	be	be	AUX
ftr-480	288	101	considerably	considerably	ADV
ftr-480	288	102	flatter6.7	flatter6.7	NUM
ftr-480	288	103	%	%	NOUN
ftr-480	288	104	and	and	CCONJ
ftr-480	288	105	5.7	5.7	NUM
ftr-480	288	106	%	%	NOUN
ftr-480	288	107	of	of	ADP
ftr-480	288	108	cash	cash	NOUN
ftr-480	288	109	income	income	NOUN
ftr-480	288	110	for	for	ADP
ftr-480	288	111	the	the	DET
ftr-480	288	112	bottom	bottom	NOUN
ftr-480	288	113	and	and	CCONJ
ftr-480	288	114	top	top	ADJ
ftr-480	288	115	income	income	NOUN
ftr-480	288	116	quintiles	quintile	NOUN
ftr-480	288	117	.	.	PUNCT
ftr-480	289	1	-	-	PUNCT
ftr-480	289	2	'	'	PUNCT
ftr-480	289	3	a	a	DET
ftr-480	289	4	consumption	consumption	NOUN
ftr-480	289	5	tax	tax	NOUN
ftr-480	289	6	thus	thus	ADV
ftr-480	289	7	appears	appear	VERB
ftr-480	289	8	to	to	PART
ftr-480	289	9	be	be	AUX
ftr-480	289	10	less	less	ADV
ftr-480	289	11	regressive	regressive	ADJ
ftr-480	289	12	under	under	ADP
ftr-480	289	13	a	a	DET
ftr-480	289	14	net	net	ADJ
ftr-480	289	15	worth	worth	ADJ
ftr-480	289	16	analysis	analysis	NOUN
ftr-480	289	17	of	of	ADP
ftr-480	289	18	savings	saving	NOUN
ftr-480	289	19	rates	rate	NOUN
ftr-480	289	20	than	than	ADP
ftr-480	289	21	under	under	ADP
ftr-480	289	22	a	a	DET
ftr-480	289	23	residual	residual	ADJ
ftr-480	289	24	analysis	analysis	NOUN
ftr-480	289	25	,	,	PUNCT
ftr-480	289	26	but	but	CCONJ
ftr-480	289	27	both	both	DET
ftr-480	289	28	studies	study	NOUN
ftr-480	289	29	found	find	VERB
ftr-480	289	30	some	some	DET
ftr-480	289	31	degree	degree	NOUN
ftr-480	289	32	of	of	ADP
ftr-480	289	33	regressivity.27	regressivity.27	PROPN
ftr-480	289	34	the	the	DET
ftr-480	289	35	possibility	possibility	NOUN
ftr-480	289	36	of	of	ADP
ftr-480	289	37	negative	negative	ADJ
ftr-480	289	38	savings	saving	NOUN
ftr-480	289	39	rates	rate	NOUN
ftr-480	289	40	for	for	ADP
ftr-480	289	41	a	a	DET
ftr-480	289	42	particular	particular	ADJ
ftr-480	289	43	class	class	NOUN
ftr-480	289	44	of	of	ADP
ftr-480	289	45	individuals	individual	NOUN
ftr-480	289	46	raises	raise	VERB
ftr-480	289	47	another	another	DET
ftr-480	289	48	issue	issue	NOUN
ftr-480	289	49	.	.	PUNCT
ftr-480	290	1	presumably	presumably	ADV
ftr-480	290	2	,	,	PUNCT
ftr-480	290	3	individuals	individual	NOUN
ftr-480	290	4	can	can	AUX
ftr-480	290	5	not	not	PART
ftr-480	290	6	continue	continue	VERB
ftr-480	290	7	to	to	PART
ftr-480	290	8	live	live	VERB
ftr-480	290	9	beyond	beyond	ADP
ftr-480	290	10	their	their	PRON
ftr-480	290	11	means	mean	NOUN
ftr-480	290	12	indefinitely	indefinitely	ADV
ftr-480	290	13	.	.	PUNCT
ftr-480	291	1	many	many	ADJ
ftr-480	291	2	economists	economist	NOUN
ftr-480	291	3	believe	believe	VERB
ftr-480	291	4	that	that	SCONJ
ftr-480	291	5	data	datum	NOUN
ftr-480	291	6	indicating	indicate	VERB
ftr-480	291	7	negative	negative	ADJ
ftr-480	291	8	savings	saving	NOUN
ftr-480	291	9	rates	rate	NOUN
ftr-480	291	10	reveal	reveal	VERB
ftr-480	291	11	a	a	DET
ftr-480	291	12	fundamental	fundamental	ADJ
ftr-480	291	13	error	error	NOUN
ftr-480	291	14	in	in	ADP
ftr-480	291	15	snapshot	snapshot	ADJ
ftr-480	291	16	comparisons	comparison	NOUN
ftr-480	291	17	of	of	ADP
ftr-480	291	18	consumption	consumption	NOUN
ftr-480	291	19	to	to	ADP
ftr-480	291	20	income	income	NOUN
ftr-480	291	21	.	.	PUNCT
ftr-480	292	1	according	accord	VERB
ftr-480	292	2	to	to	ADP
ftr-480	292	3	this	this	DET
ftr-480	292	4	view	view	NOUN
ftr-480	292	5	,	,	PUNCT
ftr-480	292	6	an	an	DET
ftr-480	292	7	individual	individual	NOUN
ftr-480	292	8	who	who	PRON
ftr-480	292	9	is	be	AUX
ftr-480	292	10	temporarily	temporarily	ADV
ftr-480	292	11	unemployed	unemployed	ADJ
ftr-480	292	12	,	,	PUNCT
ftr-480	292	13	and	and	CCONJ
ftr-480	292	14	therefore	therefore	ADV
ftr-480	292	15	has	have	VERB
ftr-480	292	16	a	a	DET
ftr-480	292	17	low	low	ADJ
ftr-480	292	18	level	level	NOUN
ftr-480	292	19	of	of	ADP
ftr-480	292	20	income	income	NOUN
ftr-480	292	21	,	,	PUNCT
ftr-480	292	22	may	may	AUX
ftr-480	292	23	not	not	PART
ftr-480	292	24	adjust	adjust	VERB
ftr-480	292	25	spending	spending	NOUN
ftr-480	292	26	patterns	pattern	NOUN
ftr-480	292	27	to	to	ADP
ftr-480	292	28	that	that	DET
ftr-480	292	29	income	income	NOUN
ftr-480	292	30	level	level	NOUN
ftr-480	292	31	.	.	PUNCT
ftr-480	293	1	the	the	DET
ftr-480	293	2	same	same	ADJ
ftr-480	293	3	might	might	AUX
ftr-480	293	4	be	be	AUX
ftr-480	293	5	25	25	NUM
ftr-480	293	6	.	.	PUNCT
ftr-480	294	1	see	see	VERB
ftr-480	294	2	john	john	PROPN
ftr-480	294	3	sabelhaus	sabelhaus	PROPN
ftr-480	294	4	,	,	PUNCT
ftr-480	294	5	what	what	PRON
ftr-480	294	6	is	be	AUX
ftr-480	294	7	the	the	DET
ftr-480	294	8	distributional	distributional	ADJ
ftr-480	294	9	burden	burden	NOUN
ftr-480	294	10	of	of	ADP
ftr-480	294	11	taxing	tax	VERB
ftr-480	294	12	consumption	consumption	NOUN
ftr-480	294	13	?	?	PUNCT
ftr-480	295	1	46	46	NUM
ftr-480	295	2	nat'l	nat'l	PROPN
ftr-480	295	3	tax	tax	NOUN
ftr-480	295	4	j.	j.	PROPN
ftr-480	295	5	331	331	PROPN
ftr-480	295	6	,	,	PUNCT
ftr-480	295	7	336	336	NUM
ftr-480	295	8	(	(	PUNCT
ftr-480	295	9	table	table	NOUN
ftr-480	295	10	2	2	NUM
ftr-480	295	11	)	)	PUNCT
ftr-480	295	12	(	(	PUNCT
ftr-480	295	13	1993	1993	NUM
ftr-480	295	14	)	)	PUNCT
ftr-480	295	15	.	.	PUNCT
ftr-480	296	1	26	26	NUM
ftr-480	296	2	.	.	PUNCT
ftr-480	297	1	i	i	PRON
ftr-480	297	2	d.	d.	PROPN
ftr-480	297	3	;	;	PUNCT
ftr-480	297	4	see	see	VERB
ftr-480	297	5	also	also	ADV
ftr-480	297	6	barry	barry	PROPN
ftr-480	297	7	bosworth	bosworth	PROPN
ftr-480	297	8	et	et	PROPN
ftr-480	297	9	al	al	PROPN
ftr-480	297	10	.	.	PROPN
ftr-480	297	11	,	,	PUNCT
ftr-480	297	12	the	the	DET
ftr-480	297	13	decline	decline	NOUN
ftr-480	297	14	in	in	ADP
ftr-480	297	15	saving	saving	NOUN
ftr-480	297	16	:	:	PUNCT
ftr-480	297	17	evidence	evidence	NOUN
ftr-480	297	18	from	from	ADP
ftr-480	297	19	household	household	NOUN
ftr-480	297	20	surveys	survey	NOUN
ftr-480	297	21	,	,	PUNCT
ftr-480	297	22	in	in	ADP
ftr-480	297	23	i	i	PROPN
ftr-480	297	24	brookings	brookings	PROPN
ftr-480	297	25	papers	paper	NOUN
ftr-480	297	26	on	on	ADP
ftr-480	297	27	economic	economic	ADJ
ftr-480	297	28	activity	activity	NOUN
ftr-480	297	29	183	183	NUM
ftr-480	297	30	,	,	PUNCT
ftr-480	297	31	207	207	NUM
ftr-480	297	32	(	(	PUNCT
ftr-480	297	33	table	table	NOUN
ftr-480	297	34	5	5	NUM
ftr-480	297	35	)	)	PUNCT
ftr-480	297	36	(	(	PUNCT
ftr-480	297	37	william	william	PROPN
ftr-480	297	38	c.	c.	PROPN
ftr-480	297	39	brainard	brainard	PROPN
ftr-480	297	40	&	&	CCONJ
ftr-480	297	41	george	george	PROPN
ftr-480	297	42	l.	l.	PROPN
ftr-480	297	43	perry	perry	PROPN
ftr-480	297	44	eds	eds	PROPN
ftr-480	297	45	.	.	PROPN
ftr-480	297	46	,	,	PUNCT
ftr-480	297	47	1991	1991	NUM
ftr-480	297	48	)	)	PUNCT
ftr-480	297	49	for	for	ADP
ftr-480	297	50	a	a	DET
ftr-480	297	51	similar	similar	ADJ
ftr-480	297	52	finding	finding	NOUN
ftr-480	297	53	involving	involve	VERB
ftr-480	297	54	different	different	ADJ
ftr-480	297	55	years	year	NOUN
ftr-480	297	56	.	.	PUNCT
ftr-480	298	1	27	27	NUM
ftr-480	298	2	.	.	PUNCT
ftr-480	299	1	a	a	DET
ftr-480	299	2	puzzle	puzzle	NOUN
ftr-480	299	3	is	be	AUX
ftr-480	299	4	why	why	SCONJ
ftr-480	299	5	these	these	DET
ftr-480	299	6	two	two	NUM
ftr-480	299	7	approaches	approach	NOUN
ftr-480	299	8	yield	yield	VERB
ftr-480	299	9	such	such	ADJ
ftr-480	299	10	different	different	ADJ
ftr-480	299	11	results	result	NOUN
ftr-480	299	12	.	.	PUNCT
ftr-480	300	1	at	at	ADP
ftr-480	300	2	least	least	ADJ
ftr-480	300	3	in	in	ADP
ftr-480	300	4	theory	theory	NOUN
ftr-480	300	5	,	,	PUNCT
ftr-480	300	6	the	the	DET
ftr-480	300	7	results	result	NOUN
ftr-480	300	8	should	should	AUX
ftr-480	300	9	be	be	AUX
ftr-480	300	10	identical	identical	ADJ
ftr-480	300	11	.	.	PUNCT
ftr-480	301	1	sabelhaus	sabelhaus	PROPN
ftr-480	301	2	concluded	conclude	VERB
ftr-480	301	3	that	that	SCONJ
ftr-480	301	4	the	the	DET
ftr-480	301	5	data	datum	NOUN
ftr-480	301	6	from	from	ADP
ftr-480	301	7	the	the	DET
ftr-480	301	8	net	net	ADJ
ftr-480	301	9	worth	worth	ADJ
ftr-480	301	10	approach	approach	NOUN
ftr-480	301	11	may	may	AUX
ftr-480	301	12	be	be	AUX
ftr-480	301	13	more	more	ADV
ftr-480	301	14	reliable	reliable	ADJ
ftr-480	301	15	than	than	ADP
ftr-480	301	16	that	that	PRON
ftr-480	301	17	from	from	ADP
ftr-480	301	18	the	the	DET
ftr-480	301	19	residual	residual	ADJ
ftr-480	301	20	method	method	NOUN
ftr-480	301	21	.	.	PUNCT
ftr-480	302	1	sabelhaus	sabelhaus	PROPN
ftr-480	302	2	,	,	PUNCT
ftr-480	302	3	supra	supra	PROPN
ftr-480	302	4	note	note	PROPN
ftr-480	302	5	25	25	NUM
ftr-480	302	6	,	,	PUNCT
ftr-480	302	7	at	at	ADP
ftr-480	302	8	342	342	NUM
ftr-480	302	9	-	-	SYM
ftr-480	302	10	43	43	NUM
ftr-480	302	11	.	.	PUNCT
ftr-480	303	1	1995	1995	NUM
ftr-480	303	2	]	]	PUNCT
ftr-480	303	3	florida	florida	PROPN
ftr-480	303	4	tax	tax	PROPN
ftr-480	303	5	review	review	NOUN
ftr-480	303	6	true	true	ADJ
ftr-480	303	7	for	for	ADP
ftr-480	303	8	those	those	PRON
ftr-480	303	9	with	with	ADP
ftr-480	303	10	temporarily	temporarily	ADV
ftr-480	303	11	high	high	ADJ
ftr-480	303	12	incomes	income	NOUN
ftr-480	303	13	.	.	PUNCT
ftr-480	304	1	more	more	ADV
ftr-480	304	2	generally	generally	ADV
ftr-480	304	3	,	,	PUNCT
ftr-480	304	4	people	people	NOUN
ftr-480	304	5	may	may	AUX
ftr-480	304	6	attempt	attempt	VERB
ftr-480	304	7	to	to	PART
ftr-480	304	8	smooth	smooth	VERB
ftr-480	304	9	lifetime	lifetime	NOUN
ftr-480	304	10	spending	spending	NOUN
ftr-480	304	11	by	by	ADP
ftr-480	304	12	living	live	VERB
ftr-480	304	13	beyond	beyond	ADP
ftr-480	304	14	their	their	PRON
ftr-480	304	15	means	mean	NOUN
ftr-480	304	16	in	in	ADP
ftr-480	304	17	their	their	PRON
ftr-480	304	18	low	low	ADJ
ftr-480	304	19	-	-	PUNCT
ftr-480	304	20	income	income	NOUN
ftr-480	304	21	youth	youth	NOUN
ftr-480	304	22	(	(	PUNCT
ftr-480	304	23	in	in	ADP
ftr-480	304	24	anticipation	anticipation	NOUN
ftr-480	304	25	of	of	ADP
ftr-480	304	26	future	future	ADJ
ftr-480	304	27	,	,	PUNCT
ftr-480	304	28	higher	high	ADJ
ftr-480	304	29	earnings	earning	NOUN
ftr-480	304	30	)	)	PUNCT
ftr-480	304	31	and	and	CCONJ
ftr-480	304	32	saving	save	VERB
ftr-480	304	33	more	more	ADV
ftr-480	304	34	in	in	ADP
ftr-480	304	35	high	high	ADJ
ftr-480	304	36	-	-	PUNCT
ftr-480	304	37	income	income	NOUN
ftr-480	304	38	years	year	NOUN
ftr-480	304	39	to	to	PART
ftr-480	304	40	finance	finance	VERB
ftr-480	304	41	consumption	consumption	NOUN
ftr-480	304	42	in	in	ADP
ftr-480	304	43	retirement	retirement	NOUN
ftr-480	304	44	years	year	NOUN
ftr-480	304	45	when	when	SCONJ
ftr-480	304	46	income	income	NOUN
ftr-480	304	47	again	again	ADV
ftr-480	304	48	is	be	AUX
ftr-480	304	49	relatively	relatively	ADV
ftr-480	304	50	low	low	ADJ
ftr-480	304	51	.	.	PUNCT
ftr-480	305	1	thus	thus	ADV
ftr-480	305	2	,	,	PUNCT
ftr-480	305	3	comparisons	comparison	NOUN
ftr-480	305	4	of	of	ADP
ftr-480	305	5	consumption	consumption	NOUN
ftr-480	305	6	to	to	ADP
ftr-480	305	7	current	current	ADJ
ftr-480	305	8	income	income	NOUN
ftr-480	305	9	may	may	AUX
ftr-480	305	10	overstate	overstate	VERB
ftr-480	305	11	the	the	DET
ftr-480	305	12	degree	degree	NOUN
ftr-480	305	13	of	of	ADP
ftr-480	305	14	regressivity	regressivity	NOUN
ftr-480	305	15	of	of	ADP
ftr-480	305	16	a	a	DET
ftr-480	305	17	broad	broad	ADV
ftr-480	305	18	-	-	PUNCT
ftr-480	305	19	based	base	VERB
ftr-480	305	20	consumption	consumption	NOUN
ftr-480	305	21	tax	tax	NOUN
ftr-480	305	22	,	,	PUNCT
ftr-480	305	23	and	and	CCONJ
ftr-480	305	24	comparisons	comparison	NOUN
ftr-480	305	25	should	should	AUX
ftr-480	305	26	instead	instead	ADV
ftr-480	305	27	be	be	AUX
ftr-480	305	28	made	make	VERB
ftr-480	305	29	over	over	ADP
ftr-480	305	30	the	the	DET
ftr-480	305	31	lifetime	lifetime	NOUN
ftr-480	305	32	of	of	ADP
ftr-480	305	33	particular	particular	ADJ
ftr-480	305	34	taxpayers	taxpayer	NOUN
ftr-480	305	35	or	or	CCONJ
ftr-480	305	36	classes	class	NOUN
ftr-480	305	37	of	of	ADP
ftr-480	305	38	taxpayers	taxpayer	NOUN
ftr-480	305	39	.	.	PUNCT
ftr-480	306	1	2	2	NUM
ftr-480	306	2	however	however	ADV
ftr-480	306	3	sound	sound	VERB
ftr-480	306	4	theoretically	theoretically	ADV
ftr-480	306	5	,	,	PUNCT
ftr-480	306	6	lifetime	lifetime	NOUN
ftr-480	306	7	incidence	incidence	NOUN
ftr-480	306	8	analyses	analyse	VERB
ftr-480	306	9	conflict	conflict	NOUN
ftr-480	306	10	with	with	ADP
ftr-480	306	11	the	the	DET
ftr-480	306	12	reality	reality	NOUN
ftr-480	306	13	that	that	SCONJ
ftr-480	306	14	taxes	taxis	NOUN
ftr-480	306	15	are	be	AUX
ftr-480	306	16	collected	collect	VERB
ftr-480	306	17	annually	annually	ADV
ftr-480	306	18	to	to	PART
ftr-480	306	19	fund	fund	VERB
ftr-480	306	20	current	current	ADJ
ftr-480	306	21	government	government	NOUN
ftr-480	306	22	operations	operation	NOUN
ftr-480	306	23	.	.	PUNCT
ftr-480	307	1	hence	hence	ADV
ftr-480	307	2	,	,	PUNCT
ftr-480	307	3	if	if	SCONJ
ftr-480	307	4	the	the	DET
ftr-480	307	5	lifetime	lifetime	NOUN
ftr-480	307	6	pattern	pattern	NOUN
ftr-480	307	7	of	of	ADP
ftr-480	307	8	consumption	consumption	NOUN
ftr-480	307	9	described	describe	VERB
ftr-480	307	10	above	above	ADV
ftr-480	307	11	is	be	AUX
ftr-480	307	12	accurate	accurate	ADJ
ftr-480	307	13	,	,	PUNCT
ftr-480	307	14	a	a	DET
ftr-480	307	15	broad	broad	ADV
ftr-480	307	16	-	-	PUNCT
ftr-480	307	17	based	base	VERB
ftr-480	307	18	tax	tax	NOUN
ftr-480	307	19	on	on	ADP
ftr-480	307	20	consumption	consumption	NOUN
ftr-480	307	21	would	would	AUX
ftr-480	307	22	be	be	AUX
ftr-480	307	23	imposed	impose	VERB
ftr-480	307	24	fairly	fairly	ADV
ftr-480	307	25	evenly	evenly	ADV
ftr-480	307	26	over	over	ADP
ftr-480	307	27	a	a	DET
ftr-480	307	28	taxpayer	taxpayer	NOUN
ftr-480	307	29	's	's	PART
ftr-480	307	30	life	life	NOUN
ftr-480	307	31	and	and	CCONJ
ftr-480	307	32	may	may	AUX
ftr-480	307	33	therefore	therefore	ADV
ftr-480	307	34	create	create	VERB
ftr-480	307	35	considerable	considerable	ADJ
ftr-480	307	36	financial	financial	ADJ
ftr-480	307	37	stress	stress	NOUN
ftr-480	307	38	during	during	ADP
ftr-480	307	39	the	the	DET
ftr-480	307	40	valleys	valley	NOUN
ftr-480	307	41	(	(	PUNCT
ftr-480	307	42	youth	youth	NOUN
ftr-480	307	43	and	and	CCONJ
ftr-480	307	44	old	old	ADJ
ftr-480	307	45	age	age	NOUN
ftr-480	307	46	)	)	PUNCT
ftr-480	307	47	of	of	ADP
ftr-480	307	48	the	the	DET
ftr-480	307	49	income	income	NOUN
ftr-480	307	50	earning	earn	VERB
ftr-480	307	51	pattern.29	pattern.29	NOUN
ftr-480	307	52	an	an	DET
ftr-480	307	53	ideal	ideal	ADJ
ftr-480	307	54	solution	solution	NOUN
ftr-480	307	55	might	might	AUX
ftr-480	307	56	be	be	AUX
ftr-480	307	57	to	to	PART
ftr-480	307	58	link	link	VERB
ftr-480	307	59	the	the	DET
ftr-480	307	60	timing	timing	NOUN
ftr-480	307	61	of	of	ADP
ftr-480	307	62	tax	tax	NOUN
ftr-480	307	63	payments	payment	NOUN
ftr-480	307	64	to	to	ADP
ftr-480	307	65	income	income	NOUN
ftr-480	307	66	,	,	PUNCT
ftr-480	307	67	even	even	ADV
ftr-480	307	68	if	if	SCONJ
ftr-480	307	69	tax	tax	NOUN
ftr-480	307	70	liability	liability	NOUN
ftr-480	307	71	is	be	AUX
ftr-480	307	72	based	base	VERB
ftr-480	307	73	on	on	ADP
ftr-480	307	74	consumption	consumption	NOUN
ftr-480	307	75	,	,	PUNCT
ftr-480	307	76	by	by	ADP
ftr-480	307	77	permitting	permit	VERB
ftr-480	307	78	taxpayers	taxpayer	NOUN
ftr-480	307	79	,	,	PUNCT
ftr-480	307	80	at	at	ADP
ftr-480	307	81	their	their	PRON
ftr-480	307	82	option	option	NOUN
ftr-480	307	83	,	,	PUNCT
ftr-480	307	84	to	to	PART
ftr-480	307	85	make	make	VERB
ftr-480	307	86	early	early	ADJ
ftr-480	307	87	and	and	CCONJ
ftr-480	307	88	late	late	ADJ
ftr-480	307	89	payments	payment	NOUN
ftr-480	307	90	of	of	ADP
ftr-480	307	91	consumption	consumption	NOUN
ftr-480	307	92	tax	tax	NOUN
ftr-480	307	93	with	with	ADP
ftr-480	307	94	appropriate	appropriate	ADJ
ftr-480	307	95	interest	interest	NOUN
ftr-480	307	96	credits	credit	NOUN
ftr-480	307	97	and	and	CCONJ
ftr-480	307	98	charges.3	charges.3	PROPN
ftr-480	307	99	"	"	PUNCT
ftr-480	307	100	28	28	NUM
ftr-480	307	101	.	.	PUNCT
ftr-480	308	1	see	see	VERB
ftr-480	308	2	don	don	PROPN
ftr-480	308	3	fullerton	fullerton	PROPN
ftr-480	308	4	&	&	CCONJ
ftr-480	308	5	diane	diane	PROPN
ftr-480	308	6	lim	lim	PROPN
ftr-480	308	7	rogers	rogers	PROPN
ftr-480	308	8	,	,	PUNCT
ftr-480	308	9	who	who	PRON
ftr-480	308	10	bears	bear	VERB
ftr-480	308	11	the	the	DET
ftr-480	308	12	lifetime	lifetime	NOUN
ftr-480	308	13	tax	tax	NOUN
ftr-480	308	14	burden	burden	NOUN
ftr-480	308	15	?	?	PUNCT
ftr-480	309	1	17	17	NUM
ftr-480	309	2	-	-	SYM
ftr-480	309	3	21	21	NUM
ftr-480	309	4	(	(	PUNCT
ftr-480	309	5	1993	1993	NUM
ftr-480	309	6	)	)	PUNCT
ftr-480	309	7	;	;	PUNCT
ftr-480	309	8	andrews	andrews	PROPN
ftr-480	309	9	,	,	PUNCT
ftr-480	309	10	supra	supra	PROPN
ftr-480	309	11	note	note	NOUN
ftr-480	309	12	3	3	NUM
ftr-480	309	13	,	,	PUNCT
ftr-480	309	14	at	at	ADP
ftr-480	309	15	1175	1175	NUM
ftr-480	309	16	;	;	PUNCT
ftr-480	309	17	bradford	bradford	NOUN
ftr-480	309	18	,	,	PUNCT
ftr-480	309	19	supra	supra	PROPN
ftr-480	309	20	note	note	PROPN
ftr-480	309	21	6	6	NUM
ftr-480	309	22	,	,	PUNCT
ftr-480	309	23	at	at	ADP
ftr-480	309	24	389	389	NUM
ftr-480	309	25	-	-	SYM
ftr-480	309	26	90	90	NUM
ftr-480	309	27	.	.	PUNCT
ftr-480	310	1	though	though	SCONJ
ftr-480	310	2	constrained	constrain	VERB
ftr-480	310	3	by	by	ADP
ftr-480	310	4	the	the	DET
ftr-480	310	5	five	five	NUM
ftr-480	310	6	-	-	PUNCT
ftr-480	310	7	year	year	NOUN
ftr-480	310	8	budget	budget	NOUN
ftr-480	310	9	window	window	NOUN
ftr-480	310	10	,	,	PUNCT
ftr-480	310	11	the	the	DET
ftr-480	310	12	staff	staff	NOUN
ftr-480	310	13	of	of	ADP
ftr-480	310	14	the	the	DET
ftr-480	310	15	joint	joint	ADJ
ftr-480	310	16	committee	committee	NOUN
ftr-480	310	17	on	on	ADP
ftr-480	310	18	taxation	taxation	NOUN
ftr-480	310	19	utilizes	utilize	VERB
ftr-480	310	20	a	a	DET
ftr-480	310	21	methodology	methodology	NOUN
ftr-480	310	22	to	to	PART
ftr-480	310	23	assess	assess	VERB
ftr-480	310	24	the	the	DET
ftr-480	310	25	distributional	distributional	ADJ
ftr-480	310	26	impact	impact	NOUN
ftr-480	310	27	of	of	ADP
ftr-480	310	28	general	general	ADJ
ftr-480	310	29	consumption	consumption	NOUN
ftr-480	310	30	taxes	taxis	NOUN
ftr-480	310	31	that	that	PRON
ftr-480	310	32	approaches	approach	VERB
ftr-480	310	33	a	a	DET
ftr-480	310	34	lifetime	lifetime	NOUN
ftr-480	310	35	incidence	incidence	NOUN
ftr-480	310	36	calculation	calculation	NOUN
ftr-480	310	37	.	.	PUNCT
ftr-480	311	1	see	see	VERB
ftr-480	311	2	staff	staff	NOUN
ftr-480	311	3	of	of	ADP
ftr-480	311	4	joint	joint	ADJ
ftr-480	311	5	comm	comm	NOUN
ftr-480	311	6	.	.	PUNCT
ftr-480	312	1	on	on	ADP
ftr-480	312	2	taxation	taxation	NOUN
ftr-480	312	3	,	,	PUNCT
ftr-480	312	4	methodology	methodology	NOUN
ftr-480	312	5	and	and	CCONJ
ftr-480	312	6	issues	issue	NOUN
ftr-480	312	7	in	in	ADP
ftr-480	312	8	measuring	measure	VERB
ftr-480	312	9	changes	change	NOUN
ftr-480	312	10	in	in	ADP
ftr-480	312	11	the	the	DET
ftr-480	312	12	distribution	distribution	NOUN
ftr-480	312	13	of	of	ADP
ftr-480	312	14	tax	tax	NOUN
ftr-480	312	15	burdens	burden	NOUN
ftr-480	312	16	51	51	NUM
ftr-480	312	17	(	(	PUNCT
ftr-480	312	18	comm	comm	NOUN
ftr-480	312	19	.	.	PUNCT
ftr-480	313	1	print	print	NOUN
ftr-480	313	2	1993	1993	NUM
ftr-480	313	3	)	)	PUNCT
ftr-480	314	1	[	[	X
ftr-480	314	2	hereinafter	hereinafter	NOUN
ftr-480	314	3	jct	jct	PROPN
ftr-480	314	4	methodology	methodology	PROPN
ftr-480	314	5	]	]	PUNCT
ftr-480	314	6	;	;	PUNCT
ftr-480	314	7	alan	alan	PROPN
ftr-480	314	8	j.	j.	PROPN
ftr-480	314	9	auerbach	auerbach	PROPN
ftr-480	314	10	,	,	PUNCT
ftr-480	314	11	public	public	ADJ
ftr-480	314	12	finance	finance	NOUN
ftr-480	314	13	in	in	ADP
ftr-480	314	14	theory	theory	NOUN
ftr-480	314	15	and	and	CCONJ
ftr-480	314	16	practice	practice	NOUN
ftr-480	314	17	,	,	PUNCT
ftr-480	314	18	46	46	NUM
ftr-480	314	19	nat'l	nat'l	PROPN
ftr-480	314	20	tax	tax	NOUN
ftr-480	314	21	j.	j.	PROPN
ftr-480	314	22	519	519	NUM
ftr-480	314	23	,	,	PUNCT
ftr-480	314	24	523	523	NUM
ftr-480	314	25	-	-	SYM
ftr-480	314	26	24	24	NUM
ftr-480	314	27	(	(	PUNCT
ftr-480	314	28	1993	1993	NUM
ftr-480	314	29	)	)	PUNCT
ftr-480	314	30	;	;	PUNCT
ftr-480	314	31	r.	r.	PROPN
ftr-480	314	32	glenn	glenn	PROPN
ftr-480	314	33	hubbard	hubbard	PROPN
ftr-480	314	34	,	,	PUNCT
ftr-480	314	35	on	on	ADP
ftr-480	314	36	the	the	DET
ftr-480	314	37	use	use	NOUN
ftr-480	314	38	of	of	ADP
ftr-480	314	39	"	"	PUNCT
ftr-480	314	40	distribution	distribution	NOUN
ftr-480	314	41	tables	table	NOUN
ftr-480	314	42	"	"	PUNCT
ftr-480	314	43	in	in	ADP
ftr-480	314	44	the	the	DET
ftr-480	314	45	tax	tax	NOUN
ftr-480	314	46	policy	policy	NOUN
ftr-480	314	47	process	process	NOUN
ftr-480	314	48	,	,	PUNCT
ftr-480	314	49	46	46	NUM
ftr-480	314	50	nat'l	nat'l	PROPN
ftr-480	314	51	tax	tax	NOUN
ftr-480	314	52	j.	j.	PROPN
ftr-480	314	53	527	527	NUM
ftr-480	314	54	,	,	PUNCT
ftr-480	314	55	532	532	NUM
ftr-480	314	56	-	-	SYM
ftr-480	314	57	33	33	NUM
ftr-480	314	58	(	(	PUNCT
ftr-480	314	59	1993	1993	NUM
ftr-480	314	60	)	)	PUNCT
ftr-480	314	61	.	.	PUNCT
ftr-480	315	1	even	even	ADV
ftr-480	315	2	using	use	VERB
ftr-480	315	3	that	that	DET
ftr-480	315	4	methodology	methodology	NOUN
ftr-480	315	5	,	,	PUNCT
ftr-480	315	6	however	however	ADV
ftr-480	315	7	,	,	PUNCT
ftr-480	315	8	the	the	DET
ftr-480	315	9	joint	joint	ADJ
ftr-480	315	10	committee	committee	NOUN
ftr-480	315	11	has	have	AUX
ftr-480	315	12	concluded	conclude	VERB
ftr-480	315	13	that	that	SCONJ
ftr-480	315	14	general	general	ADJ
ftr-480	315	15	consumption	consumption	NOUN
ftr-480	315	16	taxes	taxis	NOUN
ftr-480	315	17	are	be	AUX
ftr-480	315	18	"	"	PUNCT
ftr-480	315	19	substantially	substantially	ADV
ftr-480	315	20	more	more	ADV
ftr-480	315	21	regressive	regressive	ADJ
ftr-480	315	22	than	than	ADP
ftr-480	315	23	the	the	DET
ftr-480	315	24	existing	exist	VERB
ftr-480	315	25	federal	federal	ADJ
ftr-480	315	26	income	income	NOUN
ftr-480	315	27	tax	tax	NOUN
ftr-480	315	28	.	.	PUNCT
ftr-480	315	29	"	"	PUNCT
ftr-480	316	1	jct	jct	PROPN
ftr-480	316	2	methodology	methodology	PROPN
ftr-480	316	3	,	,	PUNCT
ftr-480	316	4	supra	supra	PROPN
ftr-480	316	5	,	,	PUNCT
ftr-480	316	6	at	at	ADP
ftr-480	316	7	58	58	NUM
ftr-480	316	8	.	.	PUNCT
ftr-480	317	1	for	for	ADP
ftr-480	317	2	some	some	DET
ftr-480	317	3	qualms	qualm	NOUN
ftr-480	317	4	about	about	ADP
ftr-480	317	5	the	the	DET
ftr-480	317	6	staff	staff	NOUN
ftr-480	317	7	's	's	PART
ftr-480	317	8	methodology	methodology	NOUN
ftr-480	317	9	,	,	PUNCT
ftr-480	317	10	see	see	VERB
ftr-480	317	11	richard	richard	PROPN
ftr-480	317	12	goode	goode	PROPN
ftr-480	317	13	,	,	PUNCT
ftr-480	317	14	"	"	PUNCT
ftr-480	317	15	economics	economic	NOUN
ftr-480	317	16	in	in	ADP
ftr-480	317	17	the	the	DET
ftr-480	317	18	policy	policy	NOUN
ftr-480	317	19	process	process	NOUN
ftr-480	317	20	"	"	PUNCT
ftr-480	317	21	:	:	PUNCT
ftr-480	317	22	a	a	DET
ftr-480	317	23	comment	comment	NOUN
ftr-480	317	24	,	,	PUNCT
ftr-480	317	25	47	47	NUM
ftr-480	317	26	nat'l	nat'l	PROPN
ftr-480	317	27	tax	tax	NOUN
ftr-480	317	28	j.	j.	PROPN
ftr-480	317	29	403	403	PROPN
ftr-480	317	30	,	,	PUNCT
ftr-480	317	31	404	404	NUM
ftr-480	317	32	-	-	SYM
ftr-480	317	33	05	05	NUM
ftr-480	317	34	(	(	PUNCT
ftr-480	317	35	1994	1994	NUM
ftr-480	317	36	)	)	PUNCT
ftr-480	317	37	.	.	PUNCT
ftr-480	318	1	29	29	NUM
ftr-480	318	2	.	.	PUNCT
ftr-480	318	3	witness	witness	VERB
ftr-480	318	4	the	the	DET
ftr-480	318	5	potential	potential	ADJ
ftr-480	318	6	impact	impact	NOUN
ftr-480	318	7	of	of	ADP
ftr-480	318	8	the	the	DET
ftr-480	318	9	cash	cash	NOUN
ftr-480	318	10	-	-	PUNCT
ftr-480	318	11	flow	flow	NOUN
ftr-480	318	12	tax	tax	NOUN
ftr-480	318	13	on	on	ADP
ftr-480	318	14	the	the	DET
ftr-480	318	15	student	student	NOUN
ftr-480	318	16	and	and	CCONJ
ftr-480	318	17	the	the	DET
ftr-480	318	18	senior	senior	ADJ
ftr-480	318	19	citizen	citizen	NOUN
ftr-480	318	20	in	in	ADP
ftr-480	318	21	my	my	PRON
ftr-480	318	22	earlier	early	ADJ
ftr-480	318	23	examples	example	NOUN
ftr-480	318	24	.	.	PUNCT
ftr-480	319	1	30	30	NUM
ftr-480	319	2	.	.	PUNCT
ftr-480	320	1	in	in	ADP
ftr-480	320	2	effect	effect	NOUN
ftr-480	320	3	,	,	PUNCT
ftr-480	320	4	the	the	DET
ftr-480	320	5	government	government	NOUN
ftr-480	320	6	would	would	AUX
ftr-480	320	7	be	be	AUX
ftr-480	320	8	an	an	DET
ftr-480	320	9	available	available	ADJ
ftr-480	320	10	lender	lender	NOUN
ftr-480	320	11	or	or	CCONJ
ftr-480	320	12	borrower	borrower	NOUN
ftr-480	320	13	.	.	PUNCT
ftr-480	321	1	for	for	ADP
ftr-480	321	2	example	example	NOUN
ftr-480	321	3	,	,	PUNCT
ftr-480	321	4	the	the	DET
ftr-480	321	5	student	student	NOUN
ftr-480	321	6	might	might	AUX
ftr-480	321	7	opt	opt	VERB
ftr-480	321	8	to	to	PART
ftr-480	321	9	delay	delay	VERB
ftr-480	321	10	paying	pay	VERB
ftr-480	321	11	her	her	PRON
ftr-480	321	12	current	current	ADJ
ftr-480	321	13	year	year	NOUN
ftr-480	321	14	tax	tax	NOUN
ftr-480	321	15	until	until	ADP
ftr-480	321	16	some	some	DET
ftr-480	321	17	future	future	ADJ
ftr-480	321	18	year	year	NOUN
ftr-480	321	19	when	when	SCONJ
ftr-480	321	20	her	her	PRON
ftr-480	321	21	resources	resource	NOUN
ftr-480	321	22	are	be	AUX
ftr-480	321	23	greater	great	ADJ
ftr-480	321	24	.	.	PUNCT
ftr-480	322	1	with	with	ADP
ftr-480	322	2	advance	advance	NOUN
ftr-480	322	3	planning	planning	NOUN
ftr-480	322	4	,	,	PUNCT
ftr-480	322	5	the	the	DET
ftr-480	322	6	senior	senior	ADJ
ftr-480	322	7	citizen	citizen	NOUN
ftr-480	322	8	may	may	AUX
ftr-480	322	9	have	have	AUX
ftr-480	322	10	prepaid	prepay	VERB
ftr-480	322	11	his	his	PRON
ftr-480	322	12	taxes	taxis	NOUN
ftr-480	322	13	during	during	ADP
ftr-480	322	14	his	his	PRON
ftr-480	322	15	productive	productive	ADJ
ftr-480	322	16	market	market	NOUN
ftr-480	322	17	work	work	NOUN
ftr-480	322	18	years	year	NOUN
ftr-480	322	19	and	and	CCONJ
ftr-480	322	20	therefore	therefore	ADV
ftr-480	322	21	not	not	PART
ftr-480	322	22	owe	owe	VERB
ftr-480	322	23	anything	anything	PRON
ftr-480	322	24	in	in	ADP
ftr-480	322	25	the	the	DET
ftr-480	322	26	current	current	ADJ
ftr-480	322	27	year	year	NOUN
ftr-480	322	28	.	.	PUNCT
ftr-480	323	1	tax	tax	NOUN
ftr-480	323	2	liability	liability	NOUN
ftr-480	323	3	would	would	AUX
ftr-480	323	4	always	always	ADV
ftr-480	323	5	be	be	AUX
ftr-480	323	6	based	base	VERB
ftr-480	323	7	upon	upon	SCONJ
ftr-480	323	8	the	the	DET
ftr-480	323	9	law	law	NOUN
ftr-480	323	10	for	for	ADP
ftr-480	323	11	the	the	DET
ftr-480	323	12	taxable	taxable	ADJ
ftr-480	323	13	year	year	NOUN
ftr-480	323	14	of	of	ADP
ftr-480	323	15	the	the	DET
ftr-480	323	16	consumption	consumption	NOUN
ftr-480	323	17	.	.	PUNCT
ftr-480	324	1	thus	thus	ADV
ftr-480	324	2	,	,	PUNCT
ftr-480	324	3	the	the	DET
ftr-480	324	4	choice	choice	NOUN
ftr-480	324	5	in	in	ADP
ftr-480	324	6	timing	timing	NOUN
ftr-480	324	7	of	of	ADP
ftr-480	324	8	tax	tax	NOUN
ftr-480	324	9	payments	payment	NOUN
ftr-480	324	10	would	would	AUX
ftr-480	324	11	not	not	PART
ftr-480	324	12	provide	provide	VERB
ftr-480	324	13	an	an	DET
ftr-480	324	14	opportunity	opportunity	NOUN
ftr-480	324	15	for	for	SCONJ
ftr-480	324	16	taxpayers	taxpayer	NOUN
ftr-480	324	17	to	to	PART
ftr-480	324	18	manipulate	manipulate	VERB
ftr-480	324	19	their	their	PRON
ftr-480	324	20	tax	tax	NOUN
ftr-480	324	21	liabilities	liability	NOUN
ftr-480	324	22	through	through	ADP
ftr-480	324	23	predictions	prediction	NOUN
ftr-480	324	24	of	of	ADP
ftr-480	324	25	likely	likely	ADJ
ftr-480	324	26	law	law	NOUN
ftr-480	324	27	changes	change	NOUN
ftr-480	324	28	.	.	PUNCT
ftr-480	325	1	there	there	PRON
ftr-480	325	2	might	might	AUX
ftr-480	325	3	also	also	ADV
ftr-480	325	4	be	be	AUX
ftr-480	325	5	a	a	DET
ftr-480	325	6	rule	rule	NOUN
ftr-480	325	7	that	that	SCONJ
ftr-480	325	8	if	if	SCONJ
ftr-480	325	9	aggregate	aggregate	ADJ
ftr-480	325	10	tax	tax	NOUN
ftr-480	325	11	receipts	receipt	NOUN
ftr-480	325	12	are	be	AUX
ftr-480	325	13	insufficient	insufficient	ADJ
ftr-480	325	14	for	for	ADP
ftr-480	325	15	a	a	DET
ftr-480	325	16	particular	particular	ADJ
ftr-480	325	17	year	year	NOUN
ftr-480	325	18	,	,	PUNCT
ftr-480	325	19	and	and	CCONJ
ftr-480	325	20	the	the	DET
ftr-480	325	21	government	government	NOUN
ftr-480	325	22	therefore	therefore	ADV
ftr-480	325	23	incurs	incur	VERB
ftr-480	325	24	borrowing	borrowing	NOUN
ftr-480	325	25	costs	cost	NOUN
ftr-480	325	26	greater	great	ADJ
ftr-480	325	27	than	than	ADP
ftr-480	325	28	anticipated	anticipate	VERB
ftr-480	325	29	,	,	PUNCT
ftr-480	325	30	an	an	DET
ftr-480	325	31	additional	additional	ADJ
ftr-480	325	32	interest	interest	NOUN
ftr-480	325	33	charge	charge	NOUN
ftr-480	325	34	would	would	AUX
ftr-480	325	35	apply	apply	VERB
ftr-480	325	36	to	to	ADP
ftr-480	325	37	all	all	DET
ftr-480	325	38	taxpayers	taxpayer	NOUN
ftr-480	325	39	opting	opt	VERB
ftr-480	325	40	to	to	PART
ftr-480	325	41	make	make	VERB
ftr-480	325	42	late	late	ADJ
ftr-480	325	43	payments	payment	NOUN
ftr-480	325	44	of	of	ADP
ftr-480	325	45	taxes	taxis	NOUN
ftr-480	325	46	for	for	ADP
ftr-480	325	47	that	that	DET
ftr-480	325	48	year	year	NOUN
ftr-480	325	49	.	.	PUNCT
ftr-480	326	1	this	this	DET
ftr-480	326	2	rule	rule	NOUN
ftr-480	326	3	might	might	AUX
ftr-480	326	4	protect	protect	VERB
ftr-480	326	5	against	against	ADP
ftr-480	326	6	excessive	excessive	ADJ
ftr-480	326	7	tax	tax	NOUN
ftr-480	326	8	payment	payment	NOUN
ftr-480	326	9	deferrals	deferral	NOUN
ftr-480	326	10	for	for	ADP
ftr-480	326	11	unforeseen	unforeseen	ADJ
ftr-480	326	12	reasons	reason	NOUN
ftr-480	326	13	.	.	PUNCT
ftr-480	327	1	[	[	X
ftr-480	327	2	vol	vol	NOUN
ftr-480	327	3	2:8	2:8	NUM
ftr-480	327	4	accommodating	accommodate	VERB
ftr-480	327	5	the	the	DET
ftr-480	327	6	"	"	PUNCT
ftr-480	327	7	'	'	PUNCT
ftr-480	327	8	low.income	low.income	PRON
ftr-480	327	9	"	"	PUNCT
ftr-480	327	10	also	also	ADV
ftr-480	327	11	,	,	PUNCT
ftr-480	327	12	the	the	DET
ftr-480	327	13	focus	focus	NOUN
ftr-480	327	14	on	on	ADP
ftr-480	327	15	savings	saving	NOUN
ftr-480	327	16	or	or	CCONJ
ftr-480	327	17	consumption	consumption	NOUN
ftr-480	327	18	rates	rate	NOUN
ftr-480	327	19	of	of	ADP
ftr-480	327	20	individuals	individual	NOUN
ftr-480	327	21	in	in	ADP
ftr-480	327	22	different	different	ADJ
ftr-480	327	23	income	income	NOUN
ftr-480	327	24	quintiles	quintile	NOUN
ftr-480	327	25	,	,	PUNCT
ftr-480	327	26	whether	whether	SCONJ
ftr-480	327	27	in	in	ADP
ftr-480	327	28	the	the	DET
ftr-480	327	29	short	short	ADJ
ftr-480	327	30	-	-	PUNCT
ftr-480	327	31	run	run	NOUN
ftr-480	327	32	or	or	CCONJ
ftr-480	327	33	over	over	ADP
ftr-480	327	34	a	a	DET
ftr-480	327	35	lifetime	lifetime	NOUN
ftr-480	327	36	,	,	PUNCT
ftr-480	327	37	assumes	assume	VERB
ftr-480	327	38	,	,	PUNCT
ftr-480	327	39	perhaps	perhaps	ADV
ftr-480	327	40	incorrectly	incorrectly	ADV
ftr-480	327	41	,	,	PUNCT
ftr-480	327	42	that	that	SCONJ
ftr-480	327	43	the	the	DET
ftr-480	327	44	incidence	incidence	NOUN
ftr-480	327	45	of	of	ADP
ftr-480	327	46	a	a	DET
ftr-480	327	47	consumption	consumption	NOUN
ftr-480	327	48	tax	tax	NOUN
ftr-480	327	49	falls	fall	VERB
ftr-480	327	50	on	on	ADP
ftr-480	327	51	consumers	consumer	NOUN
ftr-480	327	52	.	.	PUNCT
ftr-480	328	1	for	for	ADP
ftr-480	328	2	example	example	NOUN
ftr-480	328	3	,	,	PUNCT
ftr-480	328	4	if	if	SCONJ
ftr-480	328	5	the	the	DET
ftr-480	328	6	introduction	introduction	NOUN
ftr-480	328	7	of	of	ADP
ftr-480	328	8	a	a	DET
ftr-480	328	9	transactions	transaction	NOUN
ftr-480	328	10	-	-	PUNCT
ftr-480	328	11	based	base	VERB
ftr-480	328	12	consumption	consumption	NOUN
ftr-480	328	13	tax	tax	NOUN
ftr-480	328	14	causes	cause	VERB
ftr-480	328	15	a	a	DET
ftr-480	328	16	general	general	ADJ
ftr-480	328	17	increase	increase	NOUN
ftr-480	328	18	in	in	ADP
ftr-480	328	19	prices	price	NOUN
ftr-480	328	20	,	,	PUNCT
ftr-480	328	21	an	an	DET
ftr-480	328	22	individual	individual	NOUN
ftr-480	328	23	whose	whose	DET
ftr-480	328	24	income	income	NOUN
ftr-480	328	25	is	be	AUX
ftr-480	328	26	indexed	index	VERB
ftr-480	328	27	to	to	ADP
ftr-480	328	28	price	price	NOUN
ftr-480	328	29	changes	change	NOUN
ftr-480	328	30	,	,	PUNCT
ftr-480	328	31	as	as	SCONJ
ftr-480	328	32	is	be	AUX
ftr-480	328	33	the	the	DET
ftr-480	328	34	case	case	NOUN
ftr-480	328	35	for	for	ADP
ftr-480	328	36	many	many	ADJ
ftr-480	328	37	recipients	recipient	NOUN
ftr-480	328	38	of	of	ADP
ftr-480	328	39	government	government	NOUN
ftr-480	328	40	transfer	transfer	NOUN
ftr-480	328	41	payments	payment	NOUN
ftr-480	328	42	,	,	PUNCT
ftr-480	328	43	would	would	AUX
ftr-480	328	44	effectively	effectively	ADV
ftr-480	328	45	be	be	AUX
ftr-480	328	46	insulated	insulate	VERB
ftr-480	328	47	from	from	ADP
ftr-480	328	48	the	the	DET
ftr-480	328	49	tax	tax	NOUN
ftr-480	328	50	unless	unless	SCONJ
ftr-480	328	51	the	the	DET
ftr-480	328	52	indexing	indexing	NOUN
ftr-480	328	53	mechanism	mechanism	NOUN
ftr-480	328	54	is	be	AUX
ftr-480	328	55	adjusted	adjust	VERB
ftr-480	328	56	to	to	PART
ftr-480	328	57	prevent	prevent	VERB
ftr-480	328	58	the	the	DET
ftr-480	328	59	price	price	NOUN
ftr-480	328	60	effect	effect	NOUN
ftr-480	328	61	of	of	ADP
ftr-480	328	62	the	the	DET
ftr-480	328	63	tax	tax	NOUN
ftr-480	328	64	from	from	ADP
ftr-480	328	65	increasing	increase	VERB
ftr-480	328	66	the	the	DET
ftr-480	328	67	individual	individual	NOUN
ftr-480	328	68	's	's	PART
ftr-480	328	69	income	income	NOUN
ftr-480	328	70	.	.	PUNCT
ftr-480	329	1	hence	hence	ADV
ftr-480	329	2	,	,	PUNCT
ftr-480	329	3	the	the	DET
ftr-480	329	4	burden	burden	NOUN
ftr-480	329	5	of	of	ADP
ftr-480	329	6	a	a	DET
ftr-480	329	7	consumption	consumption	NOUN
ftr-480	329	8	tax	tax	NOUN
ftr-480	329	9	may	may	AUX
ftr-480	329	10	really	really	ADV
ftr-480	329	11	be	be	AUX
ftr-480	329	12	borne	bear	VERB
ftr-480	329	13	by	by	ADP
ftr-480	329	14	those	those	PRON
ftr-480	329	15	whose	whose	DET
ftr-480	329	16	incomes	income	NOUN
ftr-480	329	17	and	and	CCONJ
ftr-480	329	18	other	other	ADJ
ftr-480	329	19	receipts	receipt	NOUN
ftr-480	329	20	are	be	AUX
ftr-480	329	21	unindexed	unindexe	VERB
ftr-480	329	22	,	,	PUNCT
ftr-480	329	23	who	who	PRON
ftr-480	329	24	may	may	AUX
ftr-480	329	25	or	or	CCONJ
ftr-480	329	26	may	may	AUX
ftr-480	329	27	not	not	PART
ftr-480	329	28	consist	consist	VERB
ftr-480	329	29	disproportionately	disproportionately	ADV
ftr-480	329	30	of	of	ADP
ftr-480	329	31	the	the	DET
ftr-480	329	32	low	low	ADJ
ftr-480	329	33	-	-	PUNCT
ftr-480	329	34	income	income	NOUN
ftr-480	329	35	.	.	PUNCT
ftr-480	329	36	"	"	PUNCT
ftr-480	330	1	other	other	ADJ
ftr-480	330	2	incidence	incidence	NOUN
ftr-480	330	3	uncertainties	uncertainty	NOUN
ftr-480	330	4	relate	relate	VERB
ftr-480	330	5	to	to	ADP
ftr-480	330	6	some	some	PRON
ftr-480	330	7	of	of	ADP
ftr-480	330	8	the	the	DET
ftr-480	330	9	taxes	taxis	NOUN
ftr-480	330	10	being	be	AUX
ftr-480	330	11	replaced	replace	VERB
ftr-480	330	12	or	or	CCONJ
ftr-480	330	13	modified	modify	VERB
ftr-480	330	14	as	as	ADP
ftr-480	330	15	a	a	DET
ftr-480	330	16	result	result	NOUN
ftr-480	330	17	of	of	ADP
ftr-480	330	18	the	the	DET
ftr-480	330	19	new	new	ADJ
ftr-480	330	20	consumption	consumption	NOUN
ftr-480	330	21	tax	tax	NOUN
ftr-480	330	22	.	.	PUNCT
ftr-480	331	1	for	for	ADP
ftr-480	331	2	example	example	NOUN
ftr-480	331	3	,	,	PUNCT
ftr-480	331	4	how	how	SCONJ
ftr-480	331	5	should	should	AUX
ftr-480	331	6	repeal	repeal	VERB
ftr-480	331	7	of	of	ADP
ftr-480	331	8	the	the	DET
ftr-480	331	9	corporate	corporate	ADJ
ftr-480	331	10	income	income	NOUN
ftr-480	331	11	tax	tax	NOUN
ftr-480	331	12	be	be	AUX
ftr-480	331	13	taken	take	VERB
ftr-480	331	14	into	into	ADP
ftr-480	331	15	account	account	NOUN
ftr-480	331	16	for	for	ADP
ftr-480	331	17	distributional	distributional	ADJ
ftr-480	331	18	purposes	purpose	NOUN
ftr-480	331	19	?	?	PUNCT
ftr-480	332	1	incidence	incidence	NOUN
ftr-480	332	2	shifting	shift	VERB
ftr-480	332	3	possibilities	possibility	NOUN
ftr-480	332	4	,	,	PUNCT
ftr-480	332	5	due	due	ADP
ftr-480	332	6	to	to	ADP
ftr-480	332	7	changes	change	NOUN
ftr-480	332	8	in	in	ADP
ftr-480	332	9	behavior	behavior	NOUN
ftr-480	332	10	or	or	CCONJ
ftr-480	332	11	other	other	ADJ
ftr-480	332	12	factors	factor	NOUN
ftr-480	332	13	,	,	PUNCT
ftr-480	332	14	are	be	AUX
ftr-480	332	15	also	also	ADV
ftr-480	332	16	present	present	ADJ
ftr-480	332	17	for	for	ADP
ftr-480	332	18	taxes	taxis	NOUN
ftr-480	332	19	on	on	ADP
ftr-480	332	20	labor	labor	NOUN
ftr-480	332	21	,	,	PUNCT
ftr-480	332	22	such	such	ADJ
ftr-480	332	23	as	as	ADP
ftr-480	332	24	payroll	payroll	NOUN
ftr-480	332	25	taxes	taxis	NOUN
ftr-480	332	26	and	and	CCONJ
ftr-480	332	27	the	the	DET
ftr-480	332	28	individual	individual	ADJ
ftr-480	332	29	income	income	NOUN
ftr-480	332	30	tax	tax	NOUN
ftr-480	332	31	,	,	PUNCT
ftr-480	332	32	as	as	ADV
ftr-480	332	33	well	well	ADV
ftr-480	332	34	as	as	ADP
ftr-480	332	35	personal	personal	ADJ
ftr-480	332	36	income	income	NOUN
ftr-480	332	37	taxes	taxis	NOUN
ftr-480	332	38	on	on	ADP
ftr-480	332	39	capital	capital	NOUN
ftr-480	332	40	returns	return	NOUN
ftr-480	332	41	.	.	PUNCT
ftr-480	333	1	finally	finally	ADV
ftr-480	333	2	,	,	PUNCT
ftr-480	333	3	distributional	distributional	ADJ
ftr-480	333	4	analyses	analysis	NOUN
ftr-480	333	5	of	of	ADP
ftr-480	333	6	tax	tax	NOUN
ftr-480	333	7	law	law	NOUN
ftr-480	333	8	changes	change	NOUN
ftr-480	333	9	necessarily	necessarily	ADV
ftr-480	333	10	focus	focus	VERB
ftr-480	333	11	on	on	ADP
ftr-480	333	12	observable	observable	ADJ
ftr-480	333	13	income	income	NOUN
ftr-480	333	14	,	,	PUNCT
ftr-480	333	15	including	include	VERB
ftr-480	333	16	imputed	impute	VERB
ftr-480	333	17	income	income	NOUN
ftr-480	333	18	from	from	ADP
ftr-480	333	19	observable	observable	ADJ
ftr-480	333	20	assets	asset	NOUN
ftr-480	333	21	.	.	PUNCT
ftr-480	334	1	yet	yet	CCONJ
ftr-480	334	2	a	a	DET
ftr-480	334	3	fair	fair	ADJ
ftr-480	334	4	measure	measure	NOUN
ftr-480	334	5	of	of	ADP
ftr-480	334	6	an	an	DET
ftr-480	334	7	individual	individual	NOUN
ftr-480	334	8	's	's	PART
ftr-480	334	9	well	well	ADV
ftr-480	334	10	-	-	PUNCT
ftr-480	334	11	being	being	NOUN
ftr-480	334	12	may	may	AUX
ftr-480	334	13	encompass	encompass	VERB
ftr-480	334	14	much	much	ADV
ftr-480	334	15	more	more	ADJ
ftr-480	334	16	than	than	ADP
ftr-480	334	17	that	that	PRON
ftr-480	334	18	.	.	PUNCT
ftr-480	335	1	a	a	DET
ftr-480	335	2	good	good	ADJ
ftr-480	335	3	example	example	NOUN
ftr-480	335	4	of	of	ADP
ftr-480	335	5	this	this	DET
ftr-480	335	6	problem	problem	NOUN
ftr-480	335	7	is	be	AUX
ftr-480	335	8	unreported	unreported	ADJ
ftr-480	335	9	income	income	NOUN
ftr-480	335	10	.	.	PUNCT
ftr-480	336	1	according	accord	VERB
ftr-480	336	2	to	to	ADP
ftr-480	336	3	the	the	DET
ftr-480	336	4	irs	irs	PROPN
ftr-480	336	5	,	,	PUNCT
ftr-480	336	6	there	there	PRON
ftr-480	336	7	may	may	AUX
ftr-480	336	8	be	be	AUX
ftr-480	336	9	as	as	ADV
ftr-480	336	10	many	many	ADJ
ftr-480	336	11	as	as	ADP
ftr-480	336	12	10	10	NUM
ftr-480	336	13	million	million	NUM
ftr-480	336	14	taxpayers	taxpayer	NOUN
ftr-480	336	15	who	who	PRON
ftr-480	336	16	improperly	improperly	ADV
ftr-480	336	17	fail	fail	VERB
ftr-480	336	18	to	to	PART
ftr-480	336	19	file	file	VERB
ftr-480	336	20	returns	return	NOUN
ftr-480	336	21	,	,	PUNCT
ftr-480	336	22	and	and	CCONJ
ftr-480	336	23	the	the	DET
ftr-480	336	24	"	"	PUNCT
ftr-480	336	25	tax	tax	NOUN
ftr-480	336	26	gap"-the	gap"-the	DET
ftr-480	336	27	difference	difference	NOUN
ftr-480	336	28	between	between	ADP
ftr-480	336	29	the	the	DET
ftr-480	336	30	taxes	taxis	NOUN
ftr-480	336	31	collected	collect	VERB
ftr-480	336	32	and	and	CCONJ
ftr-480	336	33	the	the	DET
ftr-480	336	34	amounts	amount	NOUN
ftr-480	336	35	that	that	PRON
ftr-480	336	36	should	should	AUX
ftr-480	336	37	be	be	AUX
ftr-480	336	38	paid	pay	VERB
ftr-480	336	39	-	-	PUNCT
ftr-480	336	40	may	may	AUX
ftr-480	336	41	be	be	AUX
ftr-480	336	42	over	over	ADP
ftr-480	336	43	$	$	SYM
ftr-480	336	44	120	120	NUM
ftr-480	336	45	billion	billion	NUM
ftr-480	336	46	annually	annually	ADV
ftr-480	336	47	.	.	PUNCT
ftr-480	336	48	'	'	PUNCT
ftr-480	337	1	to	to	PART
ftr-480	337	2	whom	whom	PRON
ftr-480	337	3	should	should	AUX
ftr-480	337	4	all	all	PRON
ftr-480	337	5	of	of	ADP
ftr-480	337	6	the	the	DET
ftr-480	337	7	unreported	unreported	ADJ
ftr-480	337	8	income	income	NOUN
ftr-480	337	9	be	be	AUX
ftr-480	337	10	attributed	attribute	VERB
ftr-480	337	11	for	for	ADP
ftr-480	337	12	distributional	distributional	ADJ
ftr-480	337	13	purposes	purpose	NOUN
ftr-480	337	14	?	?	PUNCT
ftr-480	338	1	if	if	SCONJ
ftr-480	338	2	substitution	substitution	NOUN
ftr-480	338	3	of	of	ADP
ftr-480	338	4	a	a	DET
ftr-480	338	5	cash	cash	NOUN
ftr-480	338	6	-	-	PUNCT
ftr-480	338	7	flow	flow	NOUN
ftr-480	338	8	or	or	CCONJ
ftr-480	338	9	other	other	ADJ
ftr-480	338	10	broad	broad	ADV
ftr-480	338	11	-	-	PUNCT
ftr-480	338	12	based	base	VERB
ftr-480	338	13	consumption	consumption	NOUN
ftr-480	338	14	tax	tax	NOUN
ftr-480	338	15	for	for	ADP
ftr-480	338	16	the	the	DET
ftr-480	338	17	income	income	NOUN
ftr-480	338	18	tax	tax	NOUN
ftr-480	338	19	would	would	AUX
ftr-480	338	20	simplify	simplify	VERB
ftr-480	338	21	the	the	DET
ftr-480	338	22	tax	tax	NOUN
ftr-480	338	23	system	system	NOUN
ftr-480	338	24	,	,	PUNCT
ftr-480	338	25	as	as	SCONJ
ftr-480	338	26	advocates	advocate	NOUN
ftr-480	338	27	contend	contend	VERB
ftr-480	338	28	,	,	PUNCT
ftr-480	338	29	compliance	compliance	NOUN
ftr-480	338	30	levels	level	NOUN
ftr-480	338	31	may	may	AUX
ftr-480	338	32	change	change	VERB
ftr-480	338	33	with	with	ADP
ftr-480	338	34	resulting	result	VERB
ftr-480	338	35	distributional	distributional	ADJ
ftr-480	338	36	consequences	consequence	NOUN
ftr-480	338	37	.	.	PUNCT
ftr-480	339	1	b.	b.	PROPN
ftr-480	339	2	avenues	avenue	VERB
ftr-480	339	3	other	other	ADJ
ftr-480	339	4	thatz	thatz	ADJ
ftr-480	339	5	cash	cash	NOUN
ftr-480	339	6	-	-	PUNCT
ftr-480	339	7	flow	flow	NOUN
ftr-480	339	8	tar	tar	NOUN
ftr-480	339	9	for	for	ADP
ftr-480	339	10	addressing	address	VERB
ftr-480	339	11	progressivity	progressivity	NOUN
ftr-480	339	12	concerns	concern	NOUN
ftr-480	339	13	in	in	ADP
ftr-480	339	14	this	this	DET
ftr-480	339	15	section	section	NOUN
ftr-480	339	16	,	,	PUNCT
ftr-480	339	17	i	i	PRON
ftr-480	339	18	assume	assume	VERB
ftr-480	339	19	the	the	DET
ftr-480	339	20	change	change	NOUN
ftr-480	339	21	to	to	ADP
ftr-480	339	22	a	a	DET
ftr-480	339	23	cash	cash	NOUN
ftr-480	339	24	-	-	PUNCT
ftr-480	339	25	flow	flow	NOUN
ftr-480	339	26	tax	tax	NOUN
ftr-480	339	27	would	would	AUX
ftr-480	339	28	result	result	VERB
ftr-480	339	29	in	in	ADP
ftr-480	339	30	an	an	DET
ftr-480	339	31	unacceptable	unacceptable	ADJ
ftr-480	339	32	loss	loss	NOUN
ftr-480	339	33	of	of	ADP
ftr-480	339	34	progressivity	progressivity	NOUN
ftr-480	339	35	.	.	PUNCT
ftr-480	340	1	the	the	DET
ftr-480	340	2	question	question	NOUN
ftr-480	340	3	remains	remain	VERB
ftr-480	340	4	whether	whether	SCONJ
ftr-480	340	5	there	there	ADV
ftr-480	340	6	31	31	NUM
ftr-480	340	7	.	.	PUNCT
ftr-480	341	1	see	see	VERB
ftr-480	341	2	edgar	edgar	PROPN
ftr-480	341	3	k.	k.	PROPN
ftr-480	341	4	browning	browning	PROPN
ftr-480	341	5	&	&	CCONJ
ftr-480	341	6	william	william	PROPN
ftr-480	341	7	r.	r.	PROPN
ftr-480	341	8	johnson	johnson	PROPN
ftr-480	341	9	.	.	PUNCT
ftr-480	342	1	the	the	DET
ftr-480	342	2	distribution	distribution	NOUN
ftr-480	342	3	of	of	ADP
ftr-480	342	4	the	the	DET
ftr-480	342	5	tax	tax	NOUN
ftr-480	342	6	burden	burden	NOUN
ftr-480	342	7	2	2	NUM
ftr-480	342	8	-	-	SYM
ftr-480	342	9	5	5	NUM
ftr-480	342	10	(	(	PUNCT
ftr-480	342	11	1979	1979	NUM
ftr-480	342	12	)	)	PUNCT
ftr-480	342	13	.	.	PUNCT
ftr-480	343	1	depending	depend	VERB
ftr-480	343	2	upon	upon	SCONJ
ftr-480	343	3	federal	federal	ADJ
ftr-480	343	4	monetary	monetary	ADJ
ftr-480	343	5	policy	policy	NOUN
ftr-480	343	6	,	,	PUNCT
ftr-480	343	7	a	a	DET
ftr-480	343	8	consumption	consumption	NOUN
ftr-480	343	9	tax	tax	NOUN
ftr-480	343	10	could	could	AUX
ftr-480	343	11	result	result	VERB
ftr-480	343	12	in	in	ADP
ftr-480	343	13	a	a	DET
ftr-480	343	14	decrease	decrease	NOUN
ftr-480	343	15	in	in	ADP
ftr-480	343	16	wages	wage	NOUN
ftr-480	343	17	rather	rather	ADV
ftr-480	343	18	than	than	ADP
ftr-480	343	19	a	a	DET
ftr-480	343	20	price	price	NOUN
ftr-480	343	21	rise	rise	NOUN
ftr-480	343	22	,	,	PUNCT
ftr-480	343	23	in	in	ADP
ftr-480	343	24	which	which	DET
ftr-480	343	25	case	case	NOUN
ftr-480	343	26	individuals	individual	NOUN
ftr-480	343	27	receiving	receive	VERB
ftr-480	343	28	non	non	ADJ
ftr-480	343	29	-	-	ADJ
ftr-480	343	30	indexed	indexed	ADJ
ftr-480	343	31	government	government	NOUN
ftr-480	343	32	transfers	transfer	NOUN
ftr-480	343	33	would	would	AUX
ftr-480	343	34	not	not	PART
ftr-480	343	35	necessarily	necessarily	ADV
ftr-480	343	36	be	be	AUX
ftr-480	343	37	burdened	burden	VERB
ftr-480	343	38	.	.	PUNCT
ftr-480	344	1	see	see	VERB
ftr-480	344	2	jct	jct	PROPN
ftr-480	344	3	methodology	methodology	PROPN
ftr-480	344	4	,	,	PUNCT
ftr-480	344	5	supra	supra	PROPN
ftr-480	344	6	note	note	PROPN
ftr-480	344	7	28	28	NUM
ftr-480	344	8	,	,	PUNCT
ftr-480	344	9	at	at	ADP
ftr-480	344	10	51	51	NUM
ftr-480	344	11	-	-	SYM
ftr-480	344	12	60	60	NUM
ftr-480	344	13	.	.	PUNCT
ftr-480	345	1	32	32	NUM
ftr-480	345	2	.	.	PUNCT
ftr-480	346	1	see	see	VERB
ftr-480	346	2	george	george	PROPN
ftr-480	346	3	guttman	guttman	PROPN
ftr-480	346	4	,	,	PUNCT
ftr-480	346	5	increasing	increase	VERB
ftr-480	346	6	voluntary	voluntary	ADJ
ftr-480	346	7	compliance	compliance	NOUN
ftr-480	346	8	to	to	ADP
ftr-480	346	9	over	over	ADP
ftr-480	346	10	90	90	NUM
ftr-480	346	11	%	%	NOUN
ftr-480	346	12	is	be	AUX
ftr-480	346	13	unlikely	unlikely	ADJ
ftr-480	346	14	,	,	PUNCT
ftr-480	346	15	63	63	NUM
ftr-480	346	16	tax	tax	NOUN
ftr-480	346	17	notes	note	NOUN
ftr-480	346	18	146	146	NUM
ftr-480	346	19	(	(	PUNCT
ftr-480	346	20	apr	apr	PROPN
ftr-480	346	21	.	.	PROPN
ftr-480	346	22	11	11	NUM
ftr-480	346	23	,	,	PUNCT
ftr-480	346	24	1994	1994	NUM
ftr-480	346	25	)	)	PUNCT
ftr-480	346	26	;	;	PUNCT
ftr-480	346	27	catherine	catherine	PROPN
ftr-480	346	28	hubbard	hubbard	PROPN
ftr-480	346	29	,	,	PUNCT
ftr-480	346	30	dolan	dolan	PROPN
ftr-480	346	31	outlines	outline	VERB
ftr-480	346	32	irs	irs	PROPN
ftr-480	346	33	efforts	effort	NOUN
ftr-480	346	34	to	to	PART
ftr-480	346	35	close	close	VERB
ftr-480	346	36	tax	tax	NOUN
ftr-480	346	37	gap	gap	NOUN
ftr-480	346	38	,	,	PUNCT
ftr-480	346	39	expand	expand	VERB
ftr-480	346	40	electronic	electronic	ADJ
ftr-480	346	41	filing	filing	NOUN
ftr-480	346	42	,	,	PUNCT
ftr-480	346	43	60	60	NUM
ftr-480	346	44	tax	tax	NOUN
ftr-480	346	45	notes	note	NOUN
ftr-480	346	46	154	154	NUM
ftr-480	346	47	(	(	PUNCT
ftr-480	346	48	july	july	PROPN
ftr-480	346	49	12	12	NUM
ftr-480	346	50	,	,	PUNCT
ftr-480	346	51	1993	1993	NUM
ftr-480	346	52	)	)	PUNCT
ftr-480	346	53	.	.	PUNCT
ftr-480	347	1	19951	19951	NUM
ftr-480	347	2	florida	florida	PROPN
ftr-480	347	3	tax	tax	NOUN
ftr-480	347	4	review	review	NOUN
ftr-480	347	5	might	might	AUX
ftr-480	347	6	be	be	AUX
ftr-480	347	7	ways	way	NOUN
ftr-480	347	8	to	to	PART
ftr-480	347	9	deal	deal	VERB
ftr-480	347	10	with	with	ADP
ftr-480	347	11	progressivity	progressivity	NOUN
ftr-480	347	12	concerns	concern	NOUN
ftr-480	347	13	other	other	ADJ
ftr-480	347	14	than	than	ADP
ftr-480	347	15	through	through	ADP
ftr-480	347	16	the	the	DET
ftr-480	347	17	cash	cash	NOUN
ftr-480	347	18	-	-	PUNCT
ftr-480	347	19	flow	flow	NOUN
ftr-480	347	20	tax	tax	NOUN
ftr-480	347	21	.	.	PUNCT
ftr-480	348	1	after	after	ADV
ftr-480	348	2	all	all	ADV
ftr-480	348	3	,	,	PUNCT
ftr-480	348	4	replacement	replacement	NOUN
ftr-480	348	5	of	of	ADP
ftr-480	348	6	the	the	DET
ftr-480	348	7	income	income	NOUN
ftr-480	348	8	tax	tax	NOUN
ftr-480	348	9	with	with	ADP
ftr-480	348	10	a	a	DET
ftr-480	348	11	cash	cash	NOUN
ftr-480	348	12	-	-	PUNCT
ftr-480	348	13	flow	flow	NOUN
ftr-480	348	14	tax	tax	NOUN
ftr-480	348	15	would	would	AUX
ftr-480	348	16	be	be	AUX
ftr-480	348	17	a	a	DET
ftr-480	348	18	major	major	ADJ
ftr-480	348	19	shift	shift	NOUN
ftr-480	348	20	,	,	PUNCT
ftr-480	348	21	and	and	CCONJ
ftr-480	348	22	many	many	ADJ
ftr-480	348	23	other	other	ADJ
ftr-480	348	24	things	thing	NOUN
ftr-480	348	25	might	might	AUX
ftr-480	348	26	also	also	ADV
ftr-480	348	27	change	change	VERB
ftr-480	348	28	.	.	PUNCT
ftr-480	349	1	consider	consider	VERB
ftr-480	349	2	,	,	PUNCT
ftr-480	349	3	for	for	ADP
ftr-480	349	4	example	example	NOUN
ftr-480	349	5	,	,	PUNCT
ftr-480	349	6	a	a	DET
ftr-480	349	7	change	change	NOUN
ftr-480	349	8	in	in	ADP
ftr-480	349	9	the	the	DET
ftr-480	349	10	expenditure	expenditure	NOUN
ftr-480	349	11	side	side	NOUN
ftr-480	349	12	of	of	ADP
ftr-480	349	13	the	the	DET
ftr-480	349	14	federal	federal	ADJ
ftr-480	349	15	budget	budget	NOUN
ftr-480	349	16	.	.	PUNCT
ftr-480	350	1	at	at	ADP
ftr-480	350	2	least	least	ADJ
ftr-480	350	3	in	in	ADP
ftr-480	350	4	theory	theory	NOUN
ftr-480	350	5	,	,	PUNCT
ftr-480	350	6	an	an	DET
ftr-480	350	7	objection	objection	NOUN
ftr-480	350	8	to	to	ADP
ftr-480	350	9	raising	raise	VERB
ftr-480	350	10	revenue	revenue	NOUN
ftr-480	350	11	in	in	ADP
ftr-480	350	12	a	a	DET
ftr-480	350	13	manner	manner	NOUN
ftr-480	350	14	less	less	ADV
ftr-480	350	15	progressive	progressive	ADJ
ftr-480	350	16	than	than	SCONJ
ftr-480	350	17	before	before	ADP
ftr-480	350	18	might	might	AUX
ftr-480	350	19	be	be	AUX
ftr-480	350	20	overcome	overcome	VERB
ftr-480	350	21	if	if	SCONJ
ftr-480	350	22	the	the	DET
ftr-480	350	23	money	money	NOUN
ftr-480	350	24	raised	raise	VERB
ftr-480	350	25	were	be	AUX
ftr-480	350	26	spent	spend	VERB
ftr-480	350	27	in	in	ADP
ftr-480	350	28	a	a	DET
ftr-480	350	29	more	more	ADV
ftr-480	350	30	progressive	progressive	ADJ
ftr-480	350	31	way	way	NOUN
ftr-480	350	32	.	.	PUNCT
ftr-480	351	1	greater	great	ADJ
ftr-480	351	2	progressivity	progressivity	NOUN
ftr-480	351	3	might	might	AUX
ftr-480	351	4	be	be	AUX
ftr-480	351	5	achieved	achieve	VERB
ftr-480	351	6	,	,	PUNCT
ftr-480	351	7	for	for	ADP
ftr-480	351	8	example	example	NOUN
ftr-480	351	9	,	,	PUNCT
ftr-480	351	10	by	by	ADP
ftr-480	351	11	increasing	increase	VERB
ftr-480	351	12	the	the	DET
ftr-480	351	13	level	level	NOUN
ftr-480	351	14	of	of	ADP
ftr-480	351	15	expenditures	expenditure	NOUN
ftr-480	351	16	for	for	ADP
ftr-480	351	17	existing	exist	VERB
ftr-480	351	18	means	mean	NOUN
ftr-480	351	19	-	-	PUNCT
ftr-480	351	20	tested	test	VERB
ftr-480	351	21	programs	program	NOUN
ftr-480	351	22	or	or	CCONJ
ftr-480	351	23	by	by	ADP
ftr-480	351	24	means	mean	NOUN
ftr-480	351	25	-	-	PUNCT
ftr-480	351	26	testing	test	VERB
ftr-480	351	27	programs	program	NOUN
ftr-480	351	28	that	that	PRON
ftr-480	351	29	are	be	AUX
ftr-480	351	30	not	not	PART
ftr-480	351	31	yet	yet	ADV
ftr-480	351	32	so	so	ADV
ftr-480	351	33	limited	limited	ADJ
ftr-480	351	34	.	.	PUNCT
ftr-480	352	1	unfortunately	unfortunately	ADV
ftr-480	352	2	,	,	PUNCT
ftr-480	352	3	distributional	distributional	ADJ
ftr-480	352	4	analyses	analysis	NOUN
ftr-480	352	5	of	of	ADP
ftr-480	352	6	proposed	propose	VERB
ftr-480	352	7	changes	change	NOUN
ftr-480	352	8	in	in	ADP
ftr-480	352	9	the	the	DET
ftr-480	352	10	tax	tax	NOUN
ftr-480	352	11	laws	law	NOUN
ftr-480	352	12	typically	typically	ADV
ftr-480	352	13	ignore	ignore	VERB
ftr-480	352	14	the	the	DET
ftr-480	352	15	incidence	incidence	NOUN
ftr-480	352	16	of	of	ADP
ftr-480	352	17	expenditures.33	expenditures.33	ADJ
ftr-480	352	18	some	some	DET
ftr-480	352	19	artificiality	artificiality	NOUN
ftr-480	352	20	necessarily	necessarily	ADV
ftr-480	352	21	results	result	VERB
ftr-480	352	22	from	from	ADP
ftr-480	352	23	that	that	DET
ftr-480	352	24	practice	practice	NOUN
ftr-480	352	25	,	,	PUNCT
ftr-480	352	26	particularly	particularly	ADV
ftr-480	352	27	in	in	ADP
ftr-480	352	28	a	a	DET
ftr-480	352	29	world	world	NOUN
ftr-480	352	30	where	where	SCONJ
ftr-480	352	31	the	the	DET
ftr-480	352	32	tax	tax	NOUN
ftr-480	352	33	and	and	CCONJ
ftr-480	352	34	transfer	transfer	NOUN
ftr-480	352	35	systems	system	NOUN
ftr-480	352	36	are	be	AUX
ftr-480	352	37	increasingly	increasingly	ADV
ftr-480	352	38	integrated	integrate	VERB
ftr-480	352	39	.	.	PUNCT
ftr-480	353	1	a	a	DET
ftr-480	353	2	good	good	ADJ
ftr-480	353	3	illustration	illustration	NOUN
ftr-480	353	4	of	of	ADP
ftr-480	353	5	that	that	DET
ftr-480	353	6	artificiality	artificiality	NOUN
ftr-480	353	7	is	be	AUX
ftr-480	353	8	the	the	DET
ftr-480	353	9	treatment	treatment	NOUN
ftr-480	353	10	for	for	ADP
ftr-480	353	11	distributional	distributional	ADJ
ftr-480	353	12	purposes	purpose	NOUN
ftr-480	353	13	of	of	ADP
ftr-480	353	14	the	the	DET
ftr-480	353	15	earned	earn	VERB
ftr-480	353	16	income	income	NOUN
ftr-480	353	17	tax	tax	NOUN
ftr-480	353	18	credit	credit	NOUN
ftr-480	353	19	(	(	PUNCT
ftr-480	353	20	eitc	eitc	NOUN
ftr-480	353	21	)	)	PUNCT
ftr-480	353	22	.	.	PUNCT
ftr-480	354	1	the	the	DET
ftr-480	354	2	eitc	eitc	NOUN
ftr-480	354	3	is	be	AUX
ftr-480	354	4	a	a	DET
ftr-480	354	5	federal	federal	ADJ
ftr-480	354	6	program	program	NOUN
ftr-480	354	7	administered	administer	VERB
ftr-480	354	8	through	through	ADP
ftr-480	354	9	the	the	DET
ftr-480	354	10	tax	tax	NOUN
ftr-480	354	11	system	system	NOUN
ftr-480	354	12	to	to	PART
ftr-480	354	13	provide	provide	VERB
ftr-480	354	14	cash	cash	NOUN
ftr-480	354	15	subsidies	subsidy	NOUN
ftr-480	354	16	primarily	primarily	ADV
ftr-480	354	17	to	to	ADP
ftr-480	354	18	low	low	ADJ
ftr-480	354	19	-	-	PUNCT
ftr-480	354	20	income	income	NOUN
ftr-480	354	21	workers	worker	NOUN
ftr-480	354	22	with	with	ADP
ftr-480	354	23	family	family	NOUN
ftr-480	354	24	responsibilities	responsibility	NOUN
ftr-480	354	25	.	.	PUNCT
ftr-480	355	1	program	program	NOUN
ftr-480	355	2	beneficiaries	beneficiary	NOUN
ftr-480	355	3	must	must	AUX
ftr-480	355	4	file	file	VERB
ftr-480	355	5	tax	tax	NOUN
ftr-480	355	6	returns	return	NOUN
ftr-480	355	7	to	to	PART
ftr-480	355	8	claim	claim	VERB
ftr-480	355	9	the	the	DET
ftr-480	355	10	credit	credit	NOUN
ftr-480	355	11	.	.	PUNCT
ftr-480	356	1	some	some	DET
ftr-480	356	2	beneficiaries	beneficiary	NOUN
ftr-480	356	3	use	use	VERB
ftr-480	356	4	the	the	DET
ftr-480	356	5	credit	credit	NOUN
ftr-480	356	6	to	to	PART
ftr-480	356	7	offset	offset	VERB
ftr-480	356	8	federal	federal	ADJ
ftr-480	356	9	income	income	NOUN
ftr-480	356	10	and	and	CCONJ
ftr-480	356	11	self	self	NOUN
ftr-480	356	12	-	-	PUNCT
ftr-480	356	13	employment	employment	NOUN
ftr-480	356	14	taxes	taxis	NOUN
ftr-480	356	15	otherwise	otherwise	ADV
ftr-480	356	16	due	due	ADJ
ftr-480	356	17	,	,	PUNCT
ftr-480	356	18	but	but	CCONJ
ftr-480	356	19	most	most	ADJ
ftr-480	356	20	take	take	VERB
ftr-480	356	21	advantage	advantage	NOUN
ftr-480	356	22	of	of	ADP
ftr-480	356	23	the	the	DET
ftr-480	356	24	fact	fact	NOUN
ftr-480	356	25	that	that	SCONJ
ftr-480	356	26	the	the	DET
ftr-480	356	27	credit	credit	NOUN
ftr-480	356	28	is	be	AUX
ftr-480	356	29	"	"	PUNCT
ftr-480	356	30	refundable	refundable	ADJ
ftr-480	356	31	,	,	PUNCT
ftr-480	356	32	"	"	PUNCT
ftr-480	356	33	meaning	mean	VERB
ftr-480	356	34	that	that	SCONJ
ftr-480	356	35	if	if	SCONJ
ftr-480	356	36	the	the	DET
ftr-480	356	37	credit	credit	NOUN
ftr-480	356	38	exceeds	exceed	VERB
ftr-480	356	39	income	income	NOUN
ftr-480	356	40	and	and	CCONJ
ftr-480	356	41	self	self	NOUN
ftr-480	356	42	-	-	PUNCT
ftr-480	356	43	employment	employment	NOUN
ftr-480	356	44	tax	tax	NOUN
ftr-480	356	45	liability	liability	NOUN
ftr-480	356	46	,	,	PUNCT
ftr-480	356	47	the	the	DET
ftr-480	356	48	beneficiary	beneficiary	NOUN
ftr-480	356	49	receives	receive	VERB
ftr-480	356	50	a	a	DET
ftr-480	356	51	cash	cash	NOUN
ftr-480	356	52	outlay	outlay	NOUN
ftr-480	356	53	from	from	ADP
ftr-480	356	54	the	the	DET
ftr-480	356	55	government	government	NOUN
ftr-480	356	56	equal	equal	ADJ
ftr-480	356	57	to	to	ADP
ftr-480	356	58	the	the	DET
ftr-480	356	59	excess	excess	NOUN
ftr-480	356	60	.	.	PUNCT
ftr-480	357	1	it	it	PRON
ftr-480	357	2	is	be	AUX
ftr-480	357	3	estimated	estimate	VERB
ftr-480	357	4	that	that	SCONJ
ftr-480	357	5	about	about	ADV
ftr-480	357	6	84	84	NUM
ftr-480	357	7	%	%	NOUN
ftr-480	357	8	of	of	ADP
ftr-480	357	9	the	the	DET
ftr-480	357	10	benefits	benefit	NOUN
ftr-480	357	11	provided	provide	VERB
ftr-480	357	12	by	by	ADP
ftr-480	357	13	the	the	DET
ftr-480	357	14	program	program	NOUN
ftr-480	357	15	for	for	ADP
ftr-480	357	16	1994	1994	NUM
ftr-480	357	17	consisted	consist	VERB
ftr-480	357	18	of	of	ADP
ftr-480	357	19	such	such	ADJ
ftr-480	357	20	cash	cash	NOUN
ftr-480	357	21	outlays	outlay	NOUN
ftr-480	357	22	.	.	PUNCT
ftr-480	358	1	'm	be	AUX
ftr-480	358	2	the	the	DET
ftr-480	358	3	eitc	eitc	PROPN
ftr-480	358	4	program	program	NOUN
ftr-480	358	5	,	,	PUNCT
ftr-480	358	6	therefore	therefore	ADV
ftr-480	358	7	,	,	PUNCT
ftr-480	358	8	is	be	AUX
ftr-480	358	9	partly	partly	ADV
ftr-480	358	10	a	a	DET
ftr-480	358	11	tax	tax	NOUN
ftr-480	358	12	expenditure	expenditure	NOUN
ftr-480	358	13	but	but	CCONJ
ftr-480	358	14	mostly	mostly	ADV
ftr-480	358	15	a	a	DET
ftr-480	358	16	government	government	NOUN
ftr-480	358	17	spending	spending	NOUN
ftr-480	358	18	program	program	NOUN
ftr-480	358	19	administered	administer	VERB
ftr-480	358	20	through	through	ADP
ftr-480	358	21	the	the	DET
ftr-480	358	22	tax	tax	NOUN
ftr-480	358	23	system	system	NOUN
ftr-480	358	24	.	.	PUNCT
ftr-480	358	25	"	"	PUNCT
ftr-480	359	1	despite	despite	SCONJ
ftr-480	359	2	that	that	PRON
ftr-480	359	3	,	,	PUNCT
ftr-480	359	4	the	the	DET
ftr-480	359	5	entire	entire	ADJ
ftr-480	359	6	program	program	NOUN
ftr-480	359	7	,	,	PUNCT
ftr-480	359	8	not	not	PART
ftr-480	359	9	just	just	ADV
ftr-480	359	10	the	the	DET
ftr-480	359	11	credits	credit	NOUN
ftr-480	359	12	applied	apply	VERB
ftr-480	359	13	to	to	PART
ftr-480	359	14	reduce	reduce	VERB
ftr-480	359	15	taxes	taxis	NOUN
ftr-480	359	16	otherwise	otherwise	ADV
ftr-480	359	17	owed	owe	VERB
ftr-480	359	18	,	,	PUNCT
ftr-480	359	19	is	be	AUX
ftr-480	359	20	taken	take	VERB
ftr-480	359	21	into	into	ADP
ftr-480	359	22	account	account	NOUN
ftr-480	359	23	in	in	ADP
ftr-480	359	24	measuring	measure	VERB
ftr-480	359	25	the	the	DET
ftr-480	359	26	distribution	distribution	NOUN
ftr-480	359	27	of	of	ADP
ftr-480	359	28	the	the	DET
ftr-480	359	29	tax	tax	NOUN
ftr-480	359	30	burden	burden	NOUN
ftr-480	359	31	because	because	SCONJ
ftr-480	359	32	it	it	PRON
ftr-480	359	33	is	be	AUX
ftr-480	359	34	classified	classify	VERB
ftr-480	359	35	as	as	ADP
ftr-480	359	36	a	a	DET
ftr-480	359	37	"	"	PUNCT
ftr-480	359	38	tax	tax	NOUN
ftr-480	359	39	"	"	PUNCT
ftr-480	359	40	provision	provision	NOUN
ftr-480	359	41	.	.	PUNCT
ftr-480	360	1	in	in	ADP
ftr-480	360	2	other	other	ADJ
ftr-480	360	3	words	word	NOUN
ftr-480	360	4	,	,	PUNCT
ftr-480	360	5	even	even	ADV
ftr-480	360	6	an	an	DET
ftr-480	360	7	increase	increase	NOUN
ftr-480	360	8	in	in	ADP
ftr-480	360	9	the	the	DET
ftr-480	360	10	spending	spending	NOUN
ftr-480	360	11	aspect	aspect	NOUN
ftr-480	360	12	of	of	ADP
ftr-480	360	13	the	the	DET
ftr-480	360	14	eitc	eitc	PROPN
ftr-480	360	15	program'is	program'is	NOUN
ftr-480	360	16	treated	treat	VERB
ftr-480	360	17	as	as	ADP
ftr-480	360	18	enhancing	enhance	VERB
ftr-480	360	19	33	33	NUM
ftr-480	360	20	.	.	PUNCT
ftr-480	361	1	see	see	VERB
ftr-480	361	2	jct	jct	PROPN
ftr-480	361	3	methodology	methodology	PROPN
ftr-480	361	4	,	,	PUNCT
ftr-480	361	5	supra	supra	PROPN
ftr-480	361	6	note	note	PROPN
ftr-480	361	7	28	28	NUM
ftr-480	361	8	,	,	PUNCT
ftr-480	361	9	at	at	ADP
ftr-480	361	10	2	2	NUM
ftr-480	361	11	-	-	SYM
ftr-480	361	12	3	3	NUM
ftr-480	361	13	.	.	NOUN
ftr-480	361	14	34	34	NUM
ftr-480	361	15	.	.	PUNCT
ftr-480	362	1	house	house	PROPN
ftr-480	362	2	comm	comm	NOUN
ftr-480	362	3	.	.	PUNCT
ftr-480	363	1	on	on	ADP
ftr-480	363	2	ways	way	NOUN
ftr-480	363	3	&	&	CCONJ
ftr-480	363	4	means	mean	NOUN
ftr-480	363	5	,	,	PUNCT
ftr-480	363	6	103d	103d	NUM
ftr-480	363	7	cong	cong	NOUN
ftr-480	363	8	.	.	PROPN
ftr-480	363	9	,	,	PUNCT
ftr-480	363	10	2d	2d	NUM
ftr-480	363	11	sess	sess	NOUN
ftr-480	363	12	.	.	PUNCT
ftr-480	363	13	,	,	PUNCT
ftr-480	363	14	overview	overview	NOUN
ftr-480	363	15	of	of	ADP
ftr-480	363	16	entitlement	entitlement	NOUN
ftr-480	363	17	programs	program	NOUN
ftr-480	363	18	:	:	PUNCT
ftr-480	363	19	1994	1994	NUM
ftr-480	363	20	green	green	ADJ
ftr-480	363	21	book	book	NOUN
ftr-480	363	22	:	:	PUNCT
ftr-480	363	23	background	background	NOUN
ftr-480	363	24	material	material	NOUN
ftr-480	363	25	and	and	CCONJ
ftr-480	363	26	data	datum	NOUN
ftr-480	363	27	on	on	ADP
ftr-480	363	28	programs	program	NOUN
ftr-480	363	29	within	within	ADP
ftr-480	363	30	the	the	DET
ftr-480	363	31	jurisdiction	jurisdiction	NOUN
ftr-480	363	32	of	of	ADP
ftr-480	363	33	the	the	DET
ftr-480	363	34	committee	committee	NOUN
ftr-480	363	35	on	on	ADP
ftr-480	363	36	ways	way	NOUN
ftr-480	363	37	and	and	CCONJ
ftr-480	363	38	means	mean	VERB
ftr-480	363	39	702	702	NUM
ftr-480	363	40	(	(	PUNCT
ftr-480	363	41	comm	comm	NOUN
ftr-480	363	42	.	.	PUNCT
ftr-480	364	1	print	print	NOUN
ftr-480	364	2	1994	1994	NUM
ftr-480	364	3	)	)	PUNCT
ftr-480	365	1	[	[	X
ftr-480	365	2	hereinafter	hereinafter	NOUN
ftr-480	365	3	1994	1994	NUM
ftr-480	365	4	green	green	PROPN
ftr-480	365	5	book	book	NOUN
ftr-480	365	6	]	]	PUNCT
ftr-480	365	7	.	.	PUNCT
ftr-480	365	8	35	35	NUM
ftr-480	365	9	.	.	PUNCT
ftr-480	366	1	the	the	DET
ftr-480	366	2	congressional	congressional	ADJ
ftr-480	366	3	budget	budget	NOUN
ftr-480	366	4	office	office	NOUN
ftr-480	366	5	classifies	classify	VERB
ftr-480	366	6	the	the	DET
ftr-480	366	7	refundable	refundable	ADJ
ftr-480	366	8	portion	portion	NOUN
ftr-480	366	9	of	of	ADP
ftr-480	366	10	the	the	DET
ftr-480	366	11	eitc	eitc	PROPN
ftr-480	366	12	program	program	NOUN
ftr-480	366	13	as	as	ADP
ftr-480	366	14	a	a	DET
ftr-480	366	15	"	"	PUNCT
ftr-480	366	16	means	mean	NOUN
ftr-480	366	17	-	-	PUNCT
ftr-480	366	18	tested	test	VERB
ftr-480	366	19	income	income	NOUN
ftr-480	366	20	support	support	NOUN
ftr-480	366	21	program	program	NOUN
ftr-480	366	22	"	"	PUNCT
ftr-480	366	23	along	along	ADP
ftr-480	366	24	with	with	ADP
ftr-480	366	25	the	the	DET
ftr-480	366	26	supplemental	supplemental	ADJ
ftr-480	366	27	security	security	NOUN
ftr-480	366	28	income	income	NOUN
ftr-480	366	29	(	(	PUNCT
ftr-480	366	30	ssi	ssi	PROPN
ftr-480	366	31	)	)	PUNCT
ftr-480	366	32	program	program	NOUN
ftr-480	366	33	,	,	PUNCT
ftr-480	366	34	which	which	PRON
ftr-480	366	35	pays	pay	VERB
ftr-480	366	36	cash	cash	NOUN
ftr-480	366	37	benefits	benefit	NOUN
ftr-480	366	38	to	to	ADP
ftr-480	366	39	elderly	elderly	ADJ
ftr-480	366	40	and	and	CCONJ
ftr-480	366	41	disabled	disabled	ADJ
ftr-480	366	42	poor	poor	ADJ
ftr-480	366	43	people	people	NOUN
ftr-480	366	44	,	,	PUNCT
ftr-480	366	45	the	the	DET
ftr-480	366	46	aid	aid	NOUN
ftr-480	366	47	to	to	ADP
ftr-480	366	48	families	family	NOUN
ftr-480	366	49	with	with	ADP
ftr-480	366	50	dependent	dependent	ADJ
ftr-480	366	51	children	child	NOUN
ftr-480	366	52	(	(	PUNCT
ftr-480	366	53	afdc	afdc	NOUN
ftr-480	366	54	)	)	PUNCT
ftr-480	366	55	program	program	NOUN
ftr-480	366	56	,	,	PUNCT
ftr-480	366	57	which	which	PRON
ftr-480	366	58	benefits	benefit	VERB
ftr-480	366	59	low	low	ADJ
ftr-480	366	60	-	-	PUNCT
ftr-480	366	61	income	income	NOUN
ftr-480	366	62	families	family	NOUN
ftr-480	366	63	with	with	ADP
ftr-480	366	64	children	child	NOUN
ftr-480	366	65	,	,	PUNCT
ftr-480	366	66	and	and	CCONJ
ftr-480	366	67	the	the	DET
ftr-480	366	68	food	food	NOUN
ftr-480	366	69	stamp	stamp	NOUN
ftr-480	366	70	program	program	NOUN
ftr-480	366	71	.	.	PUNCT
ftr-480	367	1	see	see	VERB
ftr-480	367	2	congressional	congressional	ADJ
ftr-480	367	3	budget	budget	NOUN
ftr-480	367	4	office	office	NOUN
ftr-480	367	5	,	,	PUNCT
ftr-480	367	6	reducing	reduce	VERB
ftr-480	367	7	entitlement	entitlement	NOUN
ftr-480	367	8	spending	spend	VERB
ftr-480	367	9	20	20	NUM
ftr-480	367	10	(	(	PUNCT
ftr-480	367	11	1994	1994	NUM
ftr-480	367	12	)	)	PUNCT
ftr-480	368	1	[	[	X
ftr-480	368	2	hereinafter	hereinafter	NOUN
ftr-480	368	3	cbo	cbo	PROPN
ftr-480	368	4	entitlement	entitlement	PROPN
ftr-480	368	5	report	report	PROPN
ftr-480	368	6	]	]	X
ftr-480	368	7	.	.	PUNCT
ftr-480	369	1	if	if	SCONJ
ftr-480	369	2	the	the	DET
ftr-480	369	3	eitc	eitc	NOUN
ftr-480	369	4	is	be	AUX
ftr-480	369	5	viewed	view	VERB
ftr-480	369	6	as	as	ADP
ftr-480	369	7	a	a	DET
ftr-480	369	8	reimbursement	reimbursement	NOUN
ftr-480	369	9	of	of	ADP
ftr-480	369	10	employee	employee	NOUN
ftr-480	369	11	payroll	payroll	NOUN
ftr-480	369	12	taxes	taxis	NOUN
ftr-480	369	13	,	,	PUNCT
ftr-480	369	14	more	more	ADJ
ftr-480	369	15	of	of	ADP
ftr-480	369	16	the	the	DET
ftr-480	369	17	benefit	benefit	NOUN
ftr-480	369	18	might	might	AUX
ftr-480	369	19	be	be	AUX
ftr-480	369	20	treated	treat	VERB
ftr-480	369	21	as	as	ADP
ftr-480	369	22	a	a	DET
ftr-480	369	23	tax	tax	NOUN
ftr-480	369	24	expenditure	expenditure	NOUN
ftr-480	369	25	,	,	PUNCT
ftr-480	369	26	and	and	CCONJ
ftr-480	369	27	less	less	ADV
ftr-480	369	28	might	might	AUX
ftr-480	369	29	constitute	constitute	VERB
ftr-480	369	30	"	"	PUNCT
ftr-480	369	31	spending	spending	NOUN
ftr-480	369	32	.	.	PUNCT
ftr-480	369	33	"	"	PUNCT
ftr-480	370	1	[	[	X
ftr-480	370	2	vol	vol	NOUN
ftr-480	370	3	2:8	2:8	NUM
ftr-480	370	4	acconmmodating	acconmmodate	VERB
ftr-480	370	5	the	the	DET
ftr-480	370	6	"	"	PUNCT
ftr-480	370	7	'	'	PUNCT
ftr-480	370	8	low	low	ADJ
ftr-480	370	9	-	-	PUNCT
ftr-480	370	10	income	income	NOUN
ftr-480	370	11	"	"	PUNCT
ftr-480	370	12	the	the	DET
ftr-480	370	13	progressivity	progressivity	NOUN
ftr-480	370	14	of	of	ADP
ftr-480	370	15	the	the	DET
ftr-480	370	16	tax	tax	NOUN
ftr-480	370	17	system	system	NOUN
ftr-480	370	18	.	.	PUNCT
ftr-480	371	1	in	in	ADP
ftr-480	371	2	contrast	contrast	NOUN
ftr-480	371	3	,	,	PUNCT
ftr-480	371	4	an	an	DET
ftr-480	371	5	identical	identical	ADJ
ftr-480	371	6	increase	increase	NOUN
ftr-480	371	7	in	in	ADP
ftr-480	371	8	other	other	ADJ
ftr-480	371	9	government	government	NOUN
ftr-480	371	10	spending	spending	NOUN
ftr-480	371	11	programs	program	NOUN
ftr-480	371	12	for	for	ADP
ftr-480	371	13	the	the	DET
ftr-480	371	14	low	low	ADJ
ftr-480	371	15	-	-	PUNCT
ftr-480	371	16	income	income	NOUN
ftr-480	371	17	,	,	PUNCT
ftr-480	371	18	such	such	ADJ
ftr-480	371	19	as	as	ADP
ftr-480	371	20	food	food	NOUN
ftr-480	371	21	stamps	stamp	NOUN
ftr-480	371	22	,	,	PUNCT
ftr-480	371	23	is	be	AUX
ftr-480	371	24	treated	treat	VERB
ftr-480	371	25	as	as	ADP
ftr-480	371	26	having	have	VERB
ftr-480	371	27	no	no	DET
ftr-480	371	28	effect	effect	NOUN
ftr-480	371	29	on	on	ADP
ftr-480	371	30	tax	tax	NOUN
ftr-480	371	31	progressivity	progressivity	NOUN
ftr-480	371	32	because	because	SCONJ
ftr-480	371	33	it	it	PRON
ftr-480	371	34	is	be	AUX
ftr-480	371	35	ignored	ignore	VERB
ftr-480	371	36	in	in	ADP
ftr-480	371	37	determining	determine	VERB
ftr-480	371	38	the	the	DET
ftr-480	371	39	tax	tax	NOUN
ftr-480	371	40	burden	burden	NOUN
ftr-480	371	41	distribution	distribution	NOUN
ftr-480	371	42	.	.	PUNCT
ftr-480	372	1	quite	quite	ADV
ftr-480	372	2	clearly	clearly	ADV
ftr-480	372	3	,	,	PUNCT
ftr-480	372	4	the	the	DET
ftr-480	372	5	distributional	distributional	ADJ
ftr-480	372	6	treatment	treatment	NOUN
ftr-480	372	7	of	of	ADP
ftr-480	372	8	the	the	DET
ftr-480	372	9	eitc	eitc	PROPN
ftr-480	372	10	program	program	NOUN
ftr-480	372	11	,	,	PUNCT
ftr-480	372	12	along	along	ADP
ftr-480	372	13	with	with	ADP
ftr-480	372	14	other	other	ADJ
ftr-480	372	15	factors	factor	NOUN
ftr-480	372	16	,	,	PUNCT
ftr-480	372	17	may	may	AUX
ftr-480	372	18	well	well	ADV
ftr-480	372	19	explain	explain	VERB
ftr-480	372	20	its	its	PRON
ftr-480	372	21	recent	recent	ADJ
ftr-480	372	22	popularity	popularity	NOUN
ftr-480	372	23	among	among	ADP
ftr-480	372	24	policymakers	policymaker	NOUN
ftr-480	372	25	relative	relative	ADJ
ftr-480	372	26	to	to	ADP
ftr-480	372	27	other	other	ADJ
ftr-480	372	28	spending	spending	NOUN
ftr-480	372	29	programs	program	NOUN
ftr-480	372	30	for	for	ADP
ftr-480	372	31	the	the	DET
ftr-480	372	32	poor.36	poor.36	NOUN
ftr-480	372	33	although	although	SCONJ
ftr-480	372	34	the	the	DET
ftr-480	372	35	incidence	incidence	NOUN
ftr-480	372	36	of	of	ADP
ftr-480	372	37	many	many	ADJ
ftr-480	372	38	government	government	NOUN
ftr-480	372	39	expenditures	expenditure	NOUN
ftr-480	372	40	is	be	AUX
ftr-480	372	41	difficult	difficult	ADJ
ftr-480	372	42	to	to	PART
ftr-480	372	43	ascertain	ascertain	VERB
ftr-480	372	44	,	,	PUNCT
ftr-480	372	45	it	it	PRON
ftr-480	372	46	is	be	AUX
ftr-480	372	47	possible	possible	ADJ
ftr-480	372	48	to	to	PART
ftr-480	372	49	estimate	estimate	VERB
ftr-480	372	50	the	the	DET
ftr-480	372	51	incidence	incidence	NOUN
ftr-480	372	52	of	of	ADP
ftr-480	372	53	some	some	DET
ftr-480	372	54	expenditures	expenditure	NOUN
ftr-480	372	55	,	,	PUNCT
ftr-480	372	56	including	include	VERB
ftr-480	372	57	federal	federal	ADJ
ftr-480	372	58	entitlement	entitlement	NOUN
ftr-480	372	59	programs.37	programs.37	NOUN
ftr-480	372	60	so	so	ADV
ftr-480	372	61	long	long	ADV
ftr-480	372	62	as	as	SCONJ
ftr-480	372	63	the	the	DET
ftr-480	372	64	distributional	distributional	ADJ
ftr-480	372	65	impact	impact	NOUN
ftr-480	372	66	of	of	ADP
ftr-480	372	67	proposed	propose	VERB
ftr-480	372	68	changes	change	NOUN
ftr-480	372	69	in	in	ADP
ftr-480	372	70	the	the	DET
ftr-480	372	71	law	law	NOUN
ftr-480	372	72	continues	continue	VERB
ftr-480	372	73	to	to	PART
ftr-480	372	74	be	be	AUX
ftr-480	372	75	important	important	ADJ
ftr-480	372	76	to	to	ADP
ftr-480	372	77	policymakers	policymaker	NOUN
ftr-480	372	78	,	,	PUNCT
ftr-480	372	79	sensitivity	sensitivity	NOUN
ftr-480	372	80	to	to	ADP
ftr-480	372	81	the	the	DET
ftr-480	372	82	distribution	distribution	NOUN
ftr-480	372	83	of	of	ADP
ftr-480	372	84	federal	federal	ADJ
ftr-480	372	85	benefits	benefit	NOUN
ftr-480	372	86	as	as	ADV
ftr-480	372	87	well	well	ADV
ftr-480	372	88	as	as	ADP
ftr-480	372	89	federal	federal	ADJ
ftr-480	372	90	burdens	burden	NOUN
ftr-480	372	91	would	would	AUX
ftr-480	372	92	provide	provide	VERB
ftr-480	372	93	greater	great	ADJ
ftr-480	372	94	flexibility	flexibility	NOUN
ftr-480	372	95	in	in	ADP
ftr-480	372	96	implementing	implement	VERB
ftr-480	372	97	policy	policy	NOUN
ftr-480	372	98	.	.	PUNCT
ftr-480	372	99	'	'	PUNCT
ftr-480	373	1	if	if	SCONJ
ftr-480	373	2	tax	tax	NOUN
ftr-480	373	3	law	law	NOUN
ftr-480	373	4	changes	change	NOUN
ftr-480	373	5	must	must	AUX
ftr-480	373	6	be	be	AUX
ftr-480	373	7	the	the	DET
ftr-480	373	8	sole	sole	ADJ
ftr-480	373	9	focus	focus	NOUN
ftr-480	373	10	,	,	PUNCT
ftr-480	373	11	progressivity	progressivity	NOUN
ftr-480	373	12	concerns	concern	NOUN
ftr-480	373	13	could	could	AUX
ftr-480	373	14	be	be	AUX
ftr-480	373	15	addressed	address	VERB
ftr-480	373	16	by	by	ADP
ftr-480	373	17	accompanying	accompany	VERB
ftr-480	373	18	the	the	DET
ftr-480	373	19	enactment	enactment	NOUN
ftr-480	373	20	of	of	ADP
ftr-480	373	21	a	a	DET
ftr-480	373	22	cash	cash	NOUN
ftr-480	373	23	-	-	PUNCT
ftr-480	373	24	flow	flow	NOUN
ftr-480	373	25	tax	tax	NOUN
ftr-480	373	26	with	with	ADP
ftr-480	373	27	36	36	NUM
ftr-480	373	28	.	.	PUNCT
ftr-480	374	1	the	the	DET
ftr-480	374	2	following	follow	VERB
ftr-480	374	3	table	table	NOUN
ftr-480	374	4	compares	compare	VERB
ftr-480	374	5	the	the	DET
ftr-480	374	6	growth	growth	NOUN
ftr-480	374	7	in	in	ADP
ftr-480	374	8	total	total	ADJ
ftr-480	374	9	federal	federal	ADJ
ftr-480	374	10	expenditures	expenditure	NOUN
ftr-480	374	11	for	for	ADP
ftr-480	374	12	the	the	DET
ftr-480	374	13	major	major	ADJ
ftr-480	374	14	means	mean	NOUN
ftr-480	374	15	-	-	PUNCT
ftr-480	374	16	tested	test	VERB
ftr-480	374	17	income	income	NOUN
ftr-480	374	18	support	support	NOUN
ftr-480	374	19	programs	program	NOUN
ftr-480	374	20	between	between	ADP
ftr-480	374	21	1986	1986	NUM
ftr-480	374	22	and	and	CCONJ
ftr-480	374	23	1996	1996	NUM
ftr-480	374	24	:	:	PUNCT
ftr-480	374	25	growth	growth	NOUN
ftr-480	374	26	in	in	ADP
ftr-480	374	27	federal	federal	ADJ
ftr-480	374	28	expenditures	expenditure	NOUN
ftr-480	374	29	for	for	ADP
ftr-480	374	30	means	mean	NOUN
ftr-480	374	31	-	-	PUNCT
ftr-480	374	32	tested	test	VERB
ftr-480	374	33	income	income	NOUN
ftr-480	374	34	support	support	NOUN
ftr-480	374	35	programs	program	NOUN
ftr-480	374	36	,	,	PUNCT
ftr-480	374	37	1986	1986	NUM
ftr-480	374	38	-	-	SYM
ftr-480	374	39	96	96	NUM
ftr-480	374	40	total	total	ADJ
ftr-480	374	41	federal	federal	ADJ
ftr-480	374	42	expenditures	expenditure	NOUN
ftr-480	374	43	(	(	PUNCT
ftr-480	374	44	s	s	NOUN
ftr-480	374	45	billions	billion	NOUN
ftr-480	374	46	)	)	PUNCT
ftr-480	374	47	and	and	CCONJ
ftr-480	374	48	growth	growth	NOUN
ftr-480	374	49	rates	rate	NOUN
ftr-480	374	50	1986	1986	NUM
ftr-480	374	51	1993	1993	NUM
ftr-480	374	52	1986	1986	NUM
ftr-480	374	53	-	-	SYM
ftr-480	374	54	93	93	NUM
ftr-480	374	55	1996	1996	NUM
ftr-480	374	56	1986	1986	NUM
ftr-480	374	57	-	-	SYM
ftr-480	374	58	96	96	NUM
ftr-480	374	59	program	program	NOUN
ftr-480	374	60	spending	spending	NOUN
ftr-480	374	61	spending	spending	NOUN
ftr-480	374	62	increase	increase	NOUN
ftr-480	374	63	spending	spending	NOUN
ftr-480	374	64	increase	increase	NOUN
ftr-480	374	65	(	(	PUNCT
ftr-480	374	66	proj	proj	NOUN
ftr-480	374	67	.	.	PUNCT
ftr-480	374	68	)	)	PUNCT
ftr-480	375	1	(	(	PUNCT
ftr-480	375	2	proj	proj	NOUN
ftr-480	375	3	.	.	PUNCT
ftr-480	375	4	)	)	PUNCT
ftr-480	375	5	etc	etc	VERB
ftr-480	375	6	2.0	2.0	NUM
ftr-480	375	7	13.2	13.2	NUM
ftr-480	375	8	5601	5601	NUM
ftr-480	375	9	%	%	NOUN
ftr-480	375	10	25.1	25.1	NUM
ftr-480	375	11	1155	1155	NUM
ftr-480	375	12	%	%	NOUN
ftr-480	375	13	ssi	ssi	PROPN
ftr-480	375	14	9.5	9.5	NUM
ftr-480	375	15	20.3	20.3	NUM
ftr-480	375	16	114	114	NUM
ftr-480	375	17	%	%	NOUN
ftr-480	375	18	27.0	27.0	NUM
ftr-480	375	19	184	184	NUM
ftr-480	375	20	%	%	NOUN
ftr-480	375	21	food	food	NOUN
ftr-480	375	22	stamps	stamp	VERB
ftr-480	375	23	12.5	12.5	NUM
ftr-480	375	24	24.8	24.8	NUM
ftr-480	375	25	981	981	NUM
ftr-480	375	26	%	%	NOUN
ftr-480	375	27	n	n	CCONJ
ftr-480	375	28	/	/	SYM
ftr-480	375	29	a	a	DET
ftr-480	375	30	n	n	NOUN
ftr-480	375	31	/	/	SYM
ftr-480	375	32	a	a	DET
ftr-480	375	33	afdc	afdc	NOUN
ftr-480	375	34	9.2	9.2	NUM
ftr-480	375	35	13.8	13.8	NUM
ftr-480	375	36	50	50	NUM
ftr-480	375	37	%	%	NOUN
ftr-480	375	38	14.8	14.8	NUM
ftr-480	375	39	61	61	NUM
ftr-480	375	40	%	%	NOUN
ftr-480	375	41	source	source	NOUN
ftr-480	375	42	:	:	PUNCT
ftr-480	375	43	1994	1994	NUM
ftr-480	375	44	green	green	PROPN
ftr-480	375	45	book	book	NOUN
ftr-480	375	46	,	,	PUNCT
ftr-480	375	47	supra	supra	PROPN
ftr-480	375	48	note	note	PROPN
ftr-480	375	49	34	34	NUM
ftr-480	375	50	,	,	PUNCT
ftr-480	375	51	at	at	ADP
ftr-480	375	52	262	262	NUM
ftr-480	375	53	(	(	PUNCT
ftr-480	375	54	table	table	NOUN
ftr-480	375	55	6	6	NUM
ftr-480	375	56	-	-	SYM
ftr-480	375	57	25	25	NUM
ftr-480	375	58	)	)	PUNCT
ftr-480	375	59	,	,	PUNCT
ftr-480	375	60	389	389	NUM
ftr-480	375	61	(	(	PUNCT
ftr-480	375	62	table	table	NOUN
ftr-480	375	63	10	10	NUM
ftr-480	375	64	-	-	SYM
ftr-480	375	65	21	21	NUM
ftr-480	375	66	)	)	PUNCT
ftr-480	375	67	.	.	PUNCT
ftr-480	376	1	704	704	NUM
ftr-480	376	2	(	(	PUNCT
ftr-480	376	3	table	table	NOUN
ftr-480	376	4	16	16	NUM
ftr-480	376	5	-	-	SYM
ftr-480	376	6	13	13	NUM
ftr-480	376	7	)	)	PUNCT
ftr-480	376	8	,	,	PUNCT
ftr-480	376	9	782	782	NUM
ftr-480	376	10	(	(	PUNCT
ftr-480	376	11	table	table	NOUN
ftr-480	376	12	18	18	NUM
ftr-480	376	13	-	-	SYM
ftr-480	376	14	11	11	NUM
ftr-480	376	15	)	)	PUNCT
ftr-480	376	16	.	.	PUNCT
ftr-480	377	1	all	all	DET
ftr-480	377	2	spending	spending	NOUN
ftr-480	377	3	figures	figure	NOUN
ftr-480	377	4	are	be	AUX
ftr-480	377	5	in	in	ADP
ftr-480	377	6	current	current	ADJ
ftr-480	377	7	dollars	dollar	NOUN
ftr-480	377	8	.	.	PUNCT
ftr-480	378	1	the	the	DET
ftr-480	378	2	phenomenal	phenomenal	ADJ
ftr-480	378	3	growth	growth	NOUN
ftr-480	378	4	in	in	ADP
ftr-480	378	5	the	the	DET
ftr-480	378	6	eitc	eitc	NOUN
ftr-480	378	7	program	program	NOUN
ftr-480	378	8	is	be	AUX
ftr-480	378	9	attributable	attributable	ADJ
ftr-480	378	10	to	to	ADP
ftr-480	378	11	three	three	NUM
ftr-480	378	12	major	major	ADJ
ftr-480	378	13	expansions	expansion	NOUN
ftr-480	378	14	adopted	adopt	VERB
ftr-480	378	15	in	in	ADP
ftr-480	378	16	1986	1986	NUM
ftr-480	378	17	,	,	PUNCT
ftr-480	378	18	1990	1990	NUM
ftr-480	378	19	and	and	CCONJ
ftr-480	378	20	1993	1993	NUM
ftr-480	378	21	.	.	PUNCT
ftr-480	379	1	see	see	VERB
ftr-480	379	2	janet	janet	PROPN
ftr-480	379	3	holtzblatt	holtzblatt	PROPN
ftr-480	379	4	ct	ct	PROPN
ftr-480	379	5	al	al	PROPN
ftr-480	379	6	.	.	PROPN
ftr-480	379	7	,	,	PUNCT
ftr-480	379	8	promoting	promote	VERB
ftr-480	379	9	work	work	NOUN
ftr-480	379	10	through	through	ADP
ftr-480	379	11	the	the	DET
ftr-480	379	12	eitc	eitc	NOUN
ftr-480	379	13	,	,	PUNCT
ftr-480	379	14	47	47	NUM
ftr-480	379	15	nat'l	nat'l	PROPN
ftr-480	379	16	tax	tax	NOUN
ftr-480	379	17	j.	j.	PROPN
ftr-480	379	18	591	591	NUM
ftr-480	379	19	,	,	PUNCT
ftr-480	379	20	591	591	NUM
ftr-480	379	21	-	-	SYM
ftr-480	379	22	95	95	NUM
ftr-480	379	23	(	(	PUNCT
ftr-480	379	24	1994	1994	NUM
ftr-480	379	25	)	)	PUNCT
ftr-480	379	26	.	.	PUNCT
ftr-480	380	1	37	37	NUM
ftr-480	380	2	.	.	PUNCT
ftr-480	381	1	see	see	VERB
ftr-480	381	2	cbo	cbo	PROPN
ftr-480	381	3	entitlement	entitlement	PROPN
ftr-480	381	4	report	report	NOUN
ftr-480	381	5	,	,	PUNCT
ftr-480	381	6	supra	supra	PROPN
ftr-480	381	7	note	note	PROPN
ftr-480	381	8	35	35	NUM
ftr-480	381	9	,	,	PUNCT
ftr-480	381	10	at	at	ADP
ftr-480	381	11	28	28	NUM
ftr-480	381	12	-	-	SYM
ftr-480	381	13	29	29	NUM
ftr-480	381	14	(	(	PUNCT
ftr-480	381	15	table	table	NOUN
ftr-480	381	16	10	10	NUM
ftr-480	381	17	)	)	PUNCT
ftr-480	381	18	;	;	PUNCT
ftr-480	381	19	musgrave	musgrave	PROPN
ftr-480	381	20	&	&	CCONJ
ftr-480	381	21	musgrave	musgrave	PROPN
ftr-480	381	22	,	,	PUNCT
ftr-480	381	23	supra	supra	PROPN
ftr-480	381	24	note	note	NOUN
ftr-480	381	25	4	4	NUM
ftr-480	381	26	,	,	PUNCT
ftr-480	381	27	at	at	ADP
ftr-480	381	28	246	246	NUM
ftr-480	381	29	(	(	PUNCT
ftr-480	381	30	table	table	NOUN
ftr-480	381	31	14	14	NUM
ftr-480	381	32	-	-	SYM
ftr-480	381	33	2	2	NUM
ftr-480	381	34	)	)	PUNCT
ftr-480	381	35	.	.	PUNCT
ftr-480	382	1	in	in	ADP
ftr-480	382	2	1993	1993	NUM
ftr-480	382	3	,	,	PUNCT
ftr-480	382	4	federal	federal	ADJ
ftr-480	382	5	spending	spending	NOUN
ftr-480	382	6	for	for	ADP
ftr-480	382	7	entitlement	entitlement	NOUN
ftr-480	382	8	programs	program	NOUN
ftr-480	382	9	totaled	total	VERB
ftr-480	382	10	more	more	ADJ
ftr-480	382	11	than	than	ADP
ftr-480	382	12	$	$	SYM
ftr-480	382	13	750	750	NUM
ftr-480	382	14	billion	billion	NUM
ftr-480	382	15	,	,	PUNCT
ftr-480	382	16	or	or	CCONJ
ftr-480	382	17	more	more	ADJ
ftr-480	382	18	than	than	ADP
ftr-480	382	19	half	half	NOUN
ftr-480	382	20	of	of	ADP
ftr-480	382	21	the	the	DET
ftr-480	382	22	federal	federal	ADJ
ftr-480	382	23	budget	budget	NOUN
ftr-480	382	24	.	.	PUNCT
ftr-480	383	1	the	the	DET
ftr-480	383	2	major	major	ADJ
ftr-480	383	3	entitlement	entitlement	NOUN
ftr-480	383	4	programs	program	NOUN
ftr-480	383	5	include	include	VERB
ftr-480	383	6	cash	cash	NOUN
ftr-480	383	7	social	social	ADJ
ftr-480	383	8	insurance	insurance	NOUN
ftr-480	383	9	programs	program	NOUN
ftr-480	383	10	such	such	ADJ
ftr-480	383	11	as	as	ADP
ftr-480	383	12	social	social	ADJ
ftr-480	383	13	security	security	NOUN
ftr-480	383	14	,	,	PUNCT
ftr-480	383	15	health	health	NOUN
ftr-480	383	16	insurance	insurance	NOUN
ftr-480	383	17	programs	program	NOUN
ftr-480	383	18	(	(	PUNCT
ftr-480	383	19	medicare	medicare	PROPN
ftr-480	383	20	and	and	CCONJ
ftr-480	383	21	medicaid	medicaid	PROPN
ftr-480	383	22	)	)	PUNCT
ftr-480	383	23	,	,	PUNCT
ftr-480	383	24	pension	pension	NOUN
ftr-480	383	25	programs	program	NOUN
ftr-480	383	26	for	for	ADP
ftr-480	383	27	retired	retired	ADJ
ftr-480	383	28	civilian	civilian	NOUN
ftr-480	383	29	and	and	CCONJ
ftr-480	383	30	military	military	ADJ
ftr-480	383	31	personnel	personnel	NOUN
ftr-480	383	32	,	,	PUNCT
ftr-480	383	33	and	and	CCONJ
ftr-480	383	34	means	mean	VERB
ftr-480	383	35	-	-	PUNCT
ftr-480	383	36	tested	test	VERB
ftr-480	383	37	income	income	NOUN
ftr-480	383	38	assistance	assistance	NOUN
ftr-480	383	39	programs	program	NOUN
ftr-480	383	40	such	such	ADJ
ftr-480	383	41	as	as	ADP
ftr-480	383	42	ssi	ssi	PROPN
ftr-480	383	43	,	,	PUNCT
ftr-480	383	44	afdc	afdc	NOUN
ftr-480	383	45	,	,	PUNCT
ftr-480	383	46	food	food	NOUN
ftr-480	383	47	stamps	stamp	NOUN
ftr-480	383	48	,	,	PUNCT
ftr-480	383	49	and	and	CCONJ
ftr-480	383	50	the	the	DET
ftr-480	383	51	refundable	refundable	ADJ
ftr-480	383	52	portion	portion	NOUN
ftr-480	383	53	of	of	ADP
ftr-480	383	54	the	the	DET
ftr-480	383	55	eitc	eitc	PROPN
ftr-480	383	56	program	program	NOUN
ftr-480	383	57	.	.	PUNCT
ftr-480	384	1	see	see	VERB
ftr-480	384	2	cbo	cbo	PROPN
ftr-480	384	3	entitlement	entitlement	PROPN
ftr-480	384	4	report	report	NOUN
ftr-480	384	5	.	.	PUNCT
ftr-480	385	1	supra	supra	PROPN
ftr-480	385	2	note	note	PROPN
ftr-480	385	3	35	35	NUM
ftr-480	385	4	,	,	PUNCT
ftr-480	385	5	at	at	ADP
ftr-480	385	6	1	1	NUM
ftr-480	385	7	-	-	SYM
ftr-480	385	8	4	4	NUM
ftr-480	385	9	(	(	PUNCT
ftr-480	385	10	table	table	NOUN
ftr-480	385	11	1	1	NUM
ftr-480	385	12	)	)	PUNCT
ftr-480	385	13	.	.	PUNCT
ftr-480	386	1	38	38	NUM
ftr-480	386	2	.	.	PUNCT
ftr-480	387	1	some	some	DET
ftr-480	387	2	federal	federal	ADJ
ftr-480	387	3	programs	program	NOUN
ftr-480	387	4	-	-	PUNCT
ftr-480	387	5	for	for	ADP
ftr-480	387	6	example	example	NOUN
ftr-480	387	7	,	,	PUNCT
ftr-480	387	8	afdc	afdc	PROPN
ftr-480	387	9	-	-	PUNCT
ftr-480	387	10	have	have	VERB
ftr-480	387	11	significant	significant	ADJ
ftr-480	387	12	state	state	NOUN
ftr-480	387	13	and	and	CCONJ
ftr-480	387	14	local	local	ADJ
ftr-480	387	15	components	component	NOUN
ftr-480	387	16	.	.	PUNCT
ftr-480	388	1	ideally	ideally	ADV
ftr-480	388	2	,	,	PUNCT
ftr-480	388	3	changes	change	NOUN
ftr-480	388	4	at	at	ADP
ftr-480	388	5	that	that	DET
ftr-480	388	6	level	level	NOUN
ftr-480	388	7	should	should	AUX
ftr-480	388	8	also	also	ADV
ftr-480	388	9	be	be	AUX
ftr-480	388	10	taken	take	VERB
ftr-480	388	11	into	into	ADP
ftr-480	388	12	account	account	NOUN
ftr-480	388	13	in	in	ADP
ftr-480	388	14	estimating	estimate	VERB
ftr-480	388	15	the	the	DET
ftr-480	388	16	distribution	distribution	NOUN
ftr-480	388	17	of	of	ADP
ftr-480	388	18	burdens	burden	NOUN
ftr-480	388	19	and	and	CCONJ
ftr-480	388	20	benefits	benefit	NOUN
ftr-480	388	21	.	.	PUNCT
ftr-480	389	1	alternatively	alternatively	ADV
ftr-480	389	2	,	,	PUNCT
ftr-480	389	3	state	state	NOUN
ftr-480	389	4	and	and	CCONJ
ftr-480	389	5	local	local	ADJ
ftr-480	389	6	expenditures	expenditure	NOUN
ftr-480	389	7	might	might	AUX
ftr-480	389	8	be	be	AUX
ftr-480	389	9	ignored	ignore	VERB
ftr-480	389	10	on	on	ADP
ftr-480	389	11	the	the	DET
ftr-480	389	12	theory	theory	NOUN
ftr-480	389	13	that	that	SCONJ
ftr-480	389	14	federal	federal	ADJ
ftr-480	389	15	policymakers	policymaker	NOUN
ftr-480	389	16	should	should	AUX
ftr-480	389	17	only	only	ADV
ftr-480	389	18	worry	worry	VERB
ftr-480	389	19	about	about	ADP
ftr-480	389	20	distributional	distributional	ADJ
ftr-480	389	21	issues	issue	NOUN
ftr-480	389	22	at	at	ADP
ftr-480	389	23	that	that	DET
ftr-480	389	24	level	level	NOUN
ftr-480	389	25	.	.	PUNCT
ftr-480	390	1	19951	19951	NUM
ftr-480	390	2	florida	florida	PROPN
ftr-480	390	3	tax	tax	PROPN
ftr-480	390	4	review	review	NOUN
ftr-480	390	5	other	other	ADJ
ftr-480	390	6	modifications	modification	NOUN
ftr-480	390	7	to	to	ADP
ftr-480	390	8	the	the	DET
ftr-480	390	9	tax	tax	NOUN
ftr-480	390	10	laws	law	NOUN
ftr-480	390	11	.	.	PUNCT
ftr-480	391	1	for	for	ADP
ftr-480	391	2	example	example	NOUN
ftr-480	391	3	,	,	PUNCT
ftr-480	391	4	some	some	DET
ftr-480	391	5	commentators	commentator	NOUN
ftr-480	391	6	have	have	AUX
ftr-480	391	7	suggested	suggest	VERB
ftr-480	391	8	that	that	SCONJ
ftr-480	391	9	if	if	SCONJ
ftr-480	391	10	a	a	DET
ftr-480	391	11	cash	cash	NOUN
ftr-480	391	12	-	-	PUNCT
ftr-480	391	13	flow	flow	NOUN
ftr-480	391	14	tax	tax	NOUN
ftr-480	391	15	were	be	AUX
ftr-480	391	16	to	to	PART
ftr-480	391	17	replace	replace	VERB
ftr-480	391	18	the	the	DET
ftr-480	391	19	income	income	NOUN
ftr-480	391	20	tax	tax	NOUN
ftr-480	391	21	,	,	PUNCT
ftr-480	391	22	there	there	PRON
ftr-480	391	23	should	should	AUX
ftr-480	391	24	be	be	AUX
ftr-480	391	25	a	a	DET
ftr-480	391	26	contemporaneous	contemporaneous	ADJ
ftr-480	391	27	boost	boost	NOUN
ftr-480	391	28	in	in	ADP
ftr-480	391	29	the	the	DET
ftr-480	391	30	wealth	wealth	NOUN
ftr-480	391	31	transfer	transfer	NOUN
ftr-480	391	32	taxes	taxis	NOUN
ftr-480	391	33	(	(	PUNCT
ftr-480	391	34	the	the	DET
ftr-480	391	35	estate	estate	NOUN
ftr-480	391	36	,	,	PUNCT
ftr-480	391	37	gift	gift	NOUN
ftr-480	391	38	,	,	PUNCT
ftr-480	391	39	and	and	CCONJ
ftr-480	391	40	generation	generation	NOUN
ftr-480	391	41	-	-	PUNCT
ftr-480	391	42	skipping	skip	VERB
ftr-480	391	43	taxes).39	taxes).39	NOUN
ftr-480	391	44	the	the	DET
ftr-480	391	45	reason	reason	NOUN
ftr-480	391	46	is	be	AUX
ftr-480	391	47	that	that	SCONJ
ftr-480	391	48	unlike	unlike	ADP
ftr-480	391	49	the	the	DET
ftr-480	391	50	income	income	NOUN
ftr-480	391	51	tax	tax	NOUN
ftr-480	391	52	,	,	PUNCT
ftr-480	391	53	a	a	DET
ftr-480	391	54	cash	cash	NOUN
ftr-480	391	55	-	-	PUNCT
ftr-480	391	56	flow	flow	NOUN
ftr-480	391	57	tax	tax	NOUN
ftr-480	391	58	may	may	AUX
ftr-480	391	59	not	not	PART
ftr-480	391	60	reach	reach	VERB
ftr-480	391	61	wealth	wealth	NOUN
ftr-480	391	62	accumulations	accumulation	NOUN
ftr-480	391	63	that	that	PRON
ftr-480	391	64	are	be	AUX
ftr-480	391	65	never	never	ADV
ftr-480	391	66	liquidated	liquidate	VERB
ftr-480	391	67	for	for	ADP
ftr-480	391	68	consumption.n	consumption.n	NOUN
ftr-480	391	69	however	however	ADV
ftr-480	391	70	,	,	PUNCT
ftr-480	391	71	modifications	modification	NOUN
ftr-480	391	72	to	to	ADP
ftr-480	391	73	the	the	DET
ftr-480	391	74	wealth	wealth	NOUN
ftr-480	391	75	transfer	transfer	NOUN
ftr-480	391	76	taxes	taxis	NOUN
ftr-480	391	77	would	would	AUX
ftr-480	391	78	probably	probably	ADV
ftr-480	391	79	do	do	VERB
ftr-480	391	80	little	little	ADJ
ftr-480	391	81	to	to	PART
ftr-480	391	82	affect	affect	VERB
ftr-480	391	83	the	the	DET
ftr-480	391	84	distribution	distribution	NOUN
ftr-480	391	85	of	of	ADP
ftr-480	391	86	the	the	DET
ftr-480	391	87	overall	overall	ADJ
ftr-480	391	88	tax	tax	NOUN
ftr-480	391	89	burden	burden	NOUN
ftr-480	391	90	because	because	SCONJ
ftr-480	391	91	only	only	ADV
ftr-480	391	92	a	a	DET
ftr-480	391	93	small	small	ADJ
ftr-480	391	94	percentage	percentage	NOUN
ftr-480	391	95	of	of	ADP
ftr-480	391	96	all	all	DET
ftr-480	391	97	wealth	wealth	NOUN
ftr-480	391	98	is	be	AUX
ftr-480	391	99	transferred	transfer	VERB
ftr-480	391	100	in	in	ADP
ftr-480	391	101	a	a	DET
ftr-480	391	102	taxable	taxable	ADJ
ftr-480	391	103	manner	manner	NOUN
ftr-480	391	104	each	each	DET
ftr-480	391	105	year.4	year.4	PROPN
ftr-480	391	106	also	also	ADV
ftr-480	391	107	,	,	PUNCT
ftr-480	391	108	the	the	DET
ftr-480	391	109	rate	rate	NOUN
ftr-480	391	110	structure	structure	NOUN
ftr-480	391	111	of	of	ADP
ftr-480	391	112	that	that	DET
ftr-480	391	113	tax	tax	NOUN
ftr-480	391	114	is	be	AUX
ftr-480	391	115	already	already	ADV
ftr-480	391	116	quite	quite	ADV
ftr-480	391	117	graduated	graduate	VERB
ftr-480	391	118	,	,	PUNCT
ftr-480	391	119	reaching	reach	VERB
ftr-480	391	120	a	a	DET
ftr-480	391	121	maximum	maximum	ADJ
ftr-480	391	122	rate	rate	NOUN
ftr-480	391	123	of	of	ADP
ftr-480	391	124	55	55	NUM
ftr-480	391	125	%	%	NOUN
ftr-480	391	126	for	for	ADP
ftr-480	391	127	taxable	taxable	ADJ
ftr-480	391	128	gifts	gift	NOUN
ftr-480	391	129	or	or	CCONJ
ftr-480	391	130	estates	estate	NOUN
ftr-480	391	131	in	in	ADP
ftr-480	391	132	excess	excess	NOUN
ftr-480	391	133	of	of	ADP
ftr-480	391	134	$	$	SYM
ftr-480	391	135	3	3	NUM
ftr-480	391	136	million.42	million.42	NOUN
ftr-480	391	137	the	the	DET
ftr-480	391	138	existing	exist	VERB
ftr-480	391	139	exemption	exemption	NOUN
ftr-480	391	140	level	level	NOUN
ftr-480	391	141	could	could	AUX
ftr-480	391	142	be	be	AUX
ftr-480	391	143	lowered	lower	VERB
ftr-480	391	144	,	,	PUNCT
ftr-480	391	145	but	but	CCONJ
ftr-480	391	146	at	at	ADP
ftr-480	391	147	the	the	DET
ftr-480	391	148	cost	cost	NOUN
ftr-480	391	149	of	of	ADP
ftr-480	391	150	extending	extend	VERB
ftr-480	391	151	a	a	DET
ftr-480	391	152	highly	highly	ADV
ftr-480	391	153	complex	complex	ADJ
ftr-480	391	154	tax	tax	NOUN
ftr-480	391	155	system	system	NOUN
ftr-480	391	156	to	to	ADP
ftr-480	391	157	many	many	ADJ
ftr-480	391	158	more	more	ADJ
ftr-480	391	159	taxpayers	taxpayer	NOUN
ftr-480	391	160	with	with	ADP
ftr-480	391	161	little	little	ADJ
ftr-480	391	162	improvement	improvement	NOUN
ftr-480	391	163	in	in	ADP
ftr-480	391	164	the	the	DET
ftr-480	391	165	tax	tax	NOUN
ftr-480	391	166	burden	burden	NOUN
ftr-480	391	167	distribution	distribution	NOUN
ftr-480	391	168	.	.	PUNCT
ftr-480	392	1	taxing	tax	VERB
ftr-480	392	2	wealth	wealth	NOUN
ftr-480	392	3	transfers	transfer	NOUN
ftr-480	392	4	more	more	ADV
ftr-480	392	5	heavily	heavily	ADV
ftr-480	392	6	has	have	VERB
ftr-480	392	7	another	another	DET
ftr-480	392	8	,	,	PUNCT
ftr-480	392	9	more	more	ADV
ftr-480	392	10	fundamental	fundamental	ADJ
ftr-480	392	11	disadvantage	disadvantage	NOUN
ftr-480	392	12	.	.	PUNCT
ftr-480	393	1	an	an	DET
ftr-480	393	2	individual	individual	NOUN
ftr-480	393	3	's	's	PART
ftr-480	393	4	decision	decision	NOUN
ftr-480	393	5	to	to	PART
ftr-480	393	6	save	save	VERB
ftr-480	393	7	may	may	AUX
ftr-480	393	8	be	be	AUX
ftr-480	393	9	motivated	motivate	VERB
ftr-480	393	10	,	,	PUNCT
ftr-480	393	11	in	in	ADP
ftr-480	393	12	part	part	NOUN
ftr-480	393	13	,	,	PUNCT
ftr-480	393	14	by	by	ADP
ftr-480	393	15	a	a	DET
ftr-480	393	16	desire	desire	NOUN
ftr-480	393	17	to	to	PART
ftr-480	393	18	leave	leave	VERB
ftr-480	393	19	a	a	DET
ftr-480	393	20	bequest	bequest	NOUN
ftr-480	393	21	,	,	PUNCT
ftr-480	393	22	and	and	CCONJ
ftr-480	393	23	bequest	bequ	ADJ
ftr-480	393	24	savings	saving	NOUN
ftr-480	393	25	may	may	AUX
ftr-480	393	26	be	be	AUX
ftr-480	393	27	relatively	relatively	ADV
ftr-480	393	28	sensitive	sensitive	ADJ
ftr-480	393	29	to	to	ADP
ftr-480	393	30	tax	tax	NOUN
ftr-480	393	31	rules.4	rules.4	PROPN
ftr-480	393	32	3	3	NUM
ftr-480	393	33	if	if	SCONJ
ftr-480	393	34	this	this	PRON
ftr-480	393	35	is	be	AUX
ftr-480	393	36	true	true	ADJ
ftr-480	393	37	,	,	PUNCT
ftr-480	393	38	taxing	tax	VERB
ftr-480	393	39	wealth	wealth	NOUN
ftr-480	393	40	transfers	transfer	NOUN
ftr-480	393	41	more	more	ADV
ftr-480	393	42	severely	severely	ADV
ftr-480	393	43	conflicts	conflict	NOUN
ftr-480	393	44	with	with	ADP
ftr-480	393	45	the	the	DET
ftr-480	393	46	desire	desire	NOUN
ftr-480	393	47	of	of	ADP
ftr-480	393	48	consumption	consumption	NOUN
ftr-480	393	49	tax	tax	NOUN
ftr-480	393	50	advocates	advocate	NOUN
ftr-480	393	51	to	to	PART
ftr-480	393	52	increase	increase	VERB
ftr-480	393	53	savings	saving	NOUN
ftr-480	393	54	.	.	PUNCT
ftr-480	393	55	"	"	PUNCT
ftr-480	394	1	a	a	DET
ftr-480	394	2	more	more	ADV
ftr-480	394	3	ambitious	ambitious	ADJ
ftr-480	394	4	solution	solution	NOUN
ftr-480	394	5	would	would	AUX
ftr-480	394	6	be	be	AUX
ftr-480	394	7	to	to	PART
ftr-480	394	8	enact	enact	VERB
ftr-480	394	9	a	a	DET
ftr-480	394	10	wealth	wealth	NOUN
ftr-480	394	11	tax	tax	NOUN
ftr-480	394	12	that	that	PRON
ftr-480	394	13	is	be	AUX
ftr-480	394	14	imposed	impose	VERB
ftr-480	394	15	periodically	periodically	ADV
ftr-480	394	16	,	,	PUNCT
ftr-480	394	17	rather	rather	ADV
ftr-480	394	18	than	than	ADP
ftr-480	394	19	on	on	ADP
ftr-480	394	20	a	a	DET
ftr-480	394	21	transfer	transfer	NOUN
ftr-480	394	22	.	.	PUNCT
ftr-480	395	1	such	such	DET
ftr-480	395	2	a	a	DET
ftr-480	395	3	tax	tax	NOUN
ftr-480	395	4	could	could	AUX
ftr-480	395	5	have	have	VERB
ftr-480	395	6	a	a	DET
ftr-480	395	7	significant	significant	ADJ
ftr-480	395	8	impact	impact	NOUN
ftr-480	395	9	on	on	ADP
ftr-480	395	10	the	the	DET
ftr-480	395	11	overall	overall	ADJ
ftr-480	395	12	distribution	distribution	NOUN
ftr-480	395	13	of	of	ADP
ftr-480	395	14	the	the	DET
ftr-480	395	15	tax	tax	NOUN
ftr-480	395	16	burden	burden	NOUN
ftr-480	395	17	.	.	PUNCT
ftr-480	396	1	it	it	PRON
ftr-480	396	2	also	also	ADV
ftr-480	396	3	might	might	AUX
ftr-480	396	4	not	not	PART
ftr-480	396	5	adversely	adversely	ADV
ftr-480	396	6	affect	affect	VERB
ftr-480	396	7	the	the	DET
ftr-480	396	8	level	level	NOUN
ftr-480	396	9	of	of	ADP
ftr-480	396	10	savings	saving	NOUN
ftr-480	396	11	if	if	SCONJ
ftr-480	396	12	,	,	PUNCT
ftr-480	396	13	as	as	SCONJ
ftr-480	396	14	some	some	PRON
ftr-480	396	15	have	have	AUX
ftr-480	396	16	suggested	suggest	VERB
ftr-480	396	17	,	,	PUNCT
ftr-480	396	18	individuals	individual	NOUN
ftr-480	396	19	save	save	VERB
ftr-480	396	20	mostly	mostly	ADV
ftr-480	396	21	with	with	ADP
ftr-480	396	22	specific	specific	ADJ
ftr-480	396	23	dollar	dollar	NOUN
ftr-480	396	24	targets	target	NOUN
ftr-480	396	25	in	in	ADP
ftr-480	396	26	mind	mind	NOUN
ftr-480	396	27	.	.	PUNCT
ftr-480	397	1	however	however	ADV
ftr-480	397	2	,	,	PUNCT
ftr-480	397	3	such	such	DET
ftr-480	397	4	a	a	DET
ftr-480	397	5	tax	tax	NOUN
ftr-480	397	6	would	would	AUX
ftr-480	397	7	raise	raise	VERB
ftr-480	397	8	obvious	obvious	ADJ
ftr-480	397	9	liquidity	liquidity	NOUN
ftr-480	397	10	and	and	CCONJ
ftr-480	397	11	valuation	valuation	NOUN
ftr-480	397	12	problems	problem	NOUN
ftr-480	397	13	and	and	CCONJ
ftr-480	397	14	would	would	AUX
ftr-480	397	15	39	39	NUM
ftr-480	397	16	.	.	PUNCT
ftr-480	398	1	see	see	VERB
ftr-480	398	2	richard	richard	PROPN
ftr-480	398	3	goode	goode	PROPN
ftr-480	398	4	,	,	PUNCT
ftr-480	398	5	the	the	DET
ftr-480	398	6	superiority	superiority	NOUN
ftr-480	398	7	of	of	ADP
ftr-480	398	8	the	the	DET
ftr-480	398	9	income	income	NOUN
ftr-480	398	10	tax	tax	NOUN
ftr-480	398	11	,	,	PUNCT
ftr-480	398	12	in	in	ADP
ftr-480	398	13	what	what	PRON
ftr-480	398	14	should	should	AUX
ftr-480	398	15	be	be	AUX
ftr-480	398	16	taxed	tax	VERB
ftr-480	398	17	:	:	PUNCT
ftr-480	398	18	income	income	NOUN
ftr-480	398	19	or	or	CCONJ
ftr-480	398	20	expenditure	expenditure	NOUN
ftr-480	398	21	?	?	PUNCT
ftr-480	399	1	49	49	NUM
ftr-480	399	2	,	,	PUNCT
ftr-480	399	3	71	71	NUM
ftr-480	399	4	(	(	PUNCT
ftr-480	399	5	joseph	joseph	PROPN
ftr-480	399	6	a.	a.	PROPN
ftr-480	399	7	pechman	pechman	PROPN
ftr-480	399	8	ed	ed	PROPN
ftr-480	399	9	.	.	PROPN
ftr-480	399	10	,	,	PUNCT
ftr-480	399	11	1980	1980	NUM
ftr-480	399	12	)	)	PUNCT
ftr-480	399	13	;	;	PUNCT
ftr-480	400	1	gordon	gordon	PROPN
ftr-480	400	2	d.	d.	PROPN
ftr-480	400	3	henderson	henderson	PROPN
ftr-480	400	4	,	,	PUNCT
ftr-480	400	5	alternatives	alternative	NOUN
ftr-480	400	6	to	to	ADP
ftr-480	400	7	the	the	DET
ftr-480	400	8	income	income	NOUN
ftr-480	400	9	tax	tax	NOUN
ftr-480	400	10	,	,	PUNCT
ftr-480	400	11	in	in	ADP
ftr-480	400	12	options	option	NOUN
ftr-480	400	13	for	for	ADP
ftr-480	400	14	tax	tax	NOUN
ftr-480	400	15	reform	reform	NOUN
ftr-480	400	16	78	78	NUM
ftr-480	400	17	,	,	PUNCT
ftr-480	400	18	89	89	NUM
ftr-480	400	19	-	-	SYM
ftr-480	400	20	90	90	NUM
ftr-480	400	21	(	(	PUNCT
ftr-480	400	22	joseph	joseph	PROPN
ftr-480	400	23	a.	a.	PROPN
ftr-480	400	24	pechman	pechman	PROPN
ftr-480	400	25	ed	ed	PROPN
ftr-480	400	26	.	.	PROPN
ftr-480	400	27	,	,	PUNCT
ftr-480	400	28	1984	1984	NUM
ftr-480	400	29	)	)	PUNCT
ftr-480	400	30	;	;	PUNCT
ftr-480	400	31	cf	cf	X
ftr-480	400	32	.	.	PUNCT
ftr-480	400	33	blueprints	blueprint	NOUN
ftr-480	400	34	,	,	PUNCT
ftr-480	400	35	supra	supra	PROPN
ftr-480	400	36	note	note	NOUN
ftr-480	400	37	3	3	NUM
ftr-480	400	38	,	,	PUNCT
ftr-480	400	39	at	at	ADP
ftr-480	400	40	125	125	NUM
ftr-480	400	41	;	;	PUNCT
ftr-480	400	42	andrews	andrews	PROPN
ftr-480	400	43	,	,	PUNCT
ftr-480	400	44	supra	supra	PROPN
ftr-480	400	45	note	note	NOUN
ftr-480	400	46	3	3	NUM
ftr-480	400	47	,	,	PUNCT
ftr-480	400	48	at	at	ADP
ftr-480	400	49	1172	1172	NUM
ftr-480	400	50	-	-	SYM
ftr-480	400	51	73	73	NUM
ftr-480	400	52	.	.	PUNCT
ftr-480	401	1	40	40	NUM
ftr-480	401	2	.	.	PUNCT
ftr-480	402	1	a	a	DET
ftr-480	402	2	cash	cash	NOUN
ftr-480	402	3	-	-	PUNCT
ftr-480	402	4	flow	flow	NOUN
ftr-480	402	5	tax	tax	NOUN
ftr-480	402	6	can	can	AUX
ftr-480	402	7	be	be	AUX
ftr-480	402	8	designed	design	VERB
ftr-480	402	9	to	to	PART
ftr-480	402	10	reach	reach	VERB
ftr-480	402	11	wealth	wealth	NOUN
ftr-480	402	12	accumulations	accumulation	NOUN
ftr-480	402	13	by	by	ADP
ftr-480	402	14	treating	treat	VERB
ftr-480	402	15	gifts	gift	NOUN
ftr-480	402	16	and	and	CCONJ
ftr-480	402	17	bequests	bequest	NOUN
ftr-480	402	18	as	as	ADP
ftr-480	402	19	taxable	taxable	ADJ
ftr-480	402	20	receipts	receipt	NOUN
ftr-480	402	21	to	to	ADP
ftr-480	402	22	the	the	DET
ftr-480	402	23	donees	donee	NOUN
ftr-480	402	24	and	and	CCONJ
ftr-480	402	25	consumption	consumption	NOUN
ftr-480	402	26	to	to	ADP
ftr-480	402	27	the	the	DET
ftr-480	402	28	donors	donor	NOUN
ftr-480	402	29	.	.	PUNCT
ftr-480	403	1	see	see	VERB
ftr-480	403	2	blueprints	blueprint	NOUN
ftr-480	403	3	,	,	PUNCT
ftr-480	403	4	supra	supra	PROPN
ftr-480	403	5	note	note	NOUN
ftr-480	403	6	3	3	NUM
ftr-480	403	7	,	,	PUNCT
ftr-480	403	8	at	at	ADP
ftr-480	403	9	125	125	NUM
ftr-480	403	10	;	;	PUNCT
ftr-480	403	11	henry	henry	PROPN
ftr-480	403	12	j.	j.	PROPN
ftr-480	403	13	aaron	aaron	PROPN
ftr-480	403	14	&	&	CCONJ
ftr-480	403	15	harvey	harvey	PROPN
ftr-480	403	16	galper	galper	PROPN
ftr-480	403	17	,	,	PUNCT
ftr-480	403	18	assessing	assess	VERB
ftr-480	403	19	tax	tax	NOUN
ftr-480	403	20	reform	reform	NOUN
ftr-480	403	21	66	66	NUM
ftr-480	403	22	-	-	SYM
ftr-480	403	23	67	67	NUM
ftr-480	403	24	(	(	PUNCT
ftr-480	403	25	1985	1985	NUM
ftr-480	403	26	)	)	PUNCT
ftr-480	403	27	.	.	PUNCT
ftr-480	404	1	41	41	NUM
ftr-480	404	2	.	.	PUNCT
ftr-480	405	1	presently	presently	ADV
ftr-480	405	2	,	,	PUNCT
ftr-480	405	3	estate	estate	NOUN
ftr-480	405	4	and	and	CCONJ
ftr-480	405	5	gift	gift	NOUN
ftr-480	405	6	taxes	taxis	NOUN
ftr-480	405	7	generate	generate	VERB
ftr-480	405	8	only	only	ADV
ftr-480	405	9	about	about	ADV
ftr-480	405	10	one	one	NUM
ftr-480	405	11	percent	percent	NOUN
ftr-480	405	12	of	of	ADP
ftr-480	405	13	total	total	ADJ
ftr-480	405	14	federal	federal	ADJ
ftr-480	405	15	collections	collection	NOUN
ftr-480	405	16	.	.	PUNCT
ftr-480	406	1	see	see	VERB
ftr-480	406	2	internal	internal	ADJ
ftr-480	406	3	revenue	revenue	NOUN
ftr-480	406	4	service	service	NOUN
ftr-480	406	5	,	,	PUNCT
ftr-480	406	6	1992	1992	NUM
ftr-480	406	7	annual	annual	ADJ
ftr-480	406	8	report	report	NOUN
ftr-480	406	9	25	25	NUM
ftr-480	406	10	(	(	PUNCT
ftr-480	406	11	table	table	NOUN
ftr-480	406	12	1	1	NUM
ftr-480	406	13	)	)	PUNCT
ftr-480	406	14	.	.	PUNCT
ftr-480	407	1	of	of	ADP
ftr-480	407	2	course	course	NOUN
ftr-480	407	3	,	,	PUNCT
ftr-480	407	4	the	the	DET
ftr-480	407	5	small	small	ADJ
ftr-480	407	6	amount	amount	NOUN
ftr-480	407	7	of	of	ADP
ftr-480	407	8	revenue	revenue	NOUN
ftr-480	407	9	produced	produce	VERB
ftr-480	407	10	may	may	AUX
ftr-480	407	11	mask	mask	VERB
ftr-480	407	12	a	a	DET
ftr-480	407	13	large	large	ADJ
ftr-480	407	14	behavioral	behavioral	ADJ
ftr-480	407	15	effect	effect	NOUN
ftr-480	407	16	of	of	ADP
ftr-480	407	17	the	the	DET
ftr-480	407	18	tax	tax	NOUN
ftr-480	407	19	.	.	PUNCT
ftr-480	408	1	42	42	NUM
ftr-480	408	2	.	.	PUNCT
ftr-480	409	1	irc	irc	PROPN
ftr-480	409	2	§	§	PROPN
ftr-480	409	3	2001(c)(1	2001(c)(1	NOUN
ftr-480	409	4	)	)	PUNCT
ftr-480	409	5	.	.	PUNCT
ftr-480	410	1	43	43	NUM
ftr-480	410	2	.	.	PUNCT
ftr-480	411	1	see	see	VERB
ftr-480	411	2	edward	edward	PROPN
ftr-480	411	3	j.	j.	PROPN
ftr-480	411	4	mccaffery	mccaffery	PROPN
ftr-480	411	5	,	,	PUNCT
ftr-480	411	6	the	the	DET
ftr-480	411	7	uneasy	uneasy	ADJ
ftr-480	411	8	case	case	NOUN
ftr-480	411	9	for	for	ADP
ftr-480	411	10	wealth	wealth	NOUN
ftr-480	411	11	transfer	transfer	NOUN
ftr-480	411	12	taxation	taxation	NOUN
ftr-480	411	13	,	,	PUNCT
ftr-480	411	14	104	104	NUM
ftr-480	411	15	yale	yale	PROPN
ftr-480	411	16	l.	l.	PROPN
ftr-480	411	17	j.	j.	PROPN
ftr-480	411	18	283	283	PROPN
ftr-480	411	19	,	,	PUNCT
ftr-480	411	20	308	308	NUM
ftr-480	411	21	(	(	PUNCT
ftr-480	411	22	1994	1994	NUM
ftr-480	411	23	)	)	PUNCT
ftr-480	412	1	[	[	X
ftr-480	412	2	hereinafter	hereinafter	NOUN
ftr-480	412	3	mccaffery	mccaffery	NOUN
ftr-480	412	4	-	-	PUNCT
ftr-480	412	5	uneasy	uneasy	ADJ
ftr-480	412	6	case	case	NOUN
ftr-480	412	7	]	]	X
ftr-480	412	8	(	(	PUNCT
ftr-480	412	9	reporting	report	VERB
ftr-480	412	10	that	that	SCONJ
ftr-480	412	11	at	at	ADP
ftr-480	412	12	least	least	ADJ
ftr-480	412	13	onefourth	onefourth	NOUN
ftr-480	412	14	of	of	ADP
ftr-480	412	15	national	national	ADJ
ftr-480	412	16	wealth	wealth	NOUN
ftr-480	412	17	is	be	AUX
ftr-480	412	18	held	hold	VERB
ftr-480	412	19	as	as	ADP
ftr-480	412	20	intergenerational	intergenerational	ADJ
ftr-480	412	21	,	,	PUNCT
ftr-480	412	22	or	or	CCONJ
ftr-480	412	23	bequest	bequest	NOUN
ftr-480	412	24	,	,	PUNCT
ftr-480	412	25	savings	saving	NOUN
ftr-480	412	26	)	)	PUNCT
ftr-480	412	27	;	;	PUNCT
ftr-480	412	28	edward	edward	PROPN
ftr-480	412	29	j.	j.	PROPN
ftr-480	412	30	mccaffery	mccaffery	PROPN
ftr-480	412	31	,	,	PUNCT
ftr-480	412	32	tax	tax	NOUN
ftr-480	412	33	policy	policy	NOUN
ftr-480	412	34	under	under	ADP
ftr-480	412	35	a	a	DET
ftr-480	412	36	hybrid	hybrid	ADJ
ftr-480	412	37	income	income	NOUN
ftr-480	412	38	-	-	PUNCT
ftr-480	412	39	consumption	consumption	NOUN
ftr-480	412	40	tax	tax	NOUN
ftr-480	412	41	,	,	PUNCT
ftr-480	412	42	70	70	NUM
ftr-480	412	43	tex	tex	PROPN
ftr-480	412	44	.	.	PROPN
ftr-480	412	45	l.	l.	PROPN
ftr-480	412	46	rev	rev	PROPN
ftr-480	412	47	.	.	PROPN
ftr-480	412	48	1145	1145	NUM
ftr-480	412	49	,	,	PUNCT
ftr-480	412	50	1208	1208	NUM
ftr-480	412	51	(	(	PUNCT
ftr-480	412	52	1992	1992	NUM
ftr-480	412	53	)	)	PUNCT
ftr-480	412	54	,	,	PUNCT
ftr-480	412	55	[	[	X
ftr-480	412	56	hereinafter	hereinafter	NOUN
ftr-480	412	57	mccaffery	mccaffery	NOUN
ftr-480	412	58	-	-	PUNCT
ftr-480	412	59	hybrid	hybrid	NOUN
ftr-480	412	60	]	]	PUNCT
ftr-480	412	61	(	(	PUNCT
ftr-480	412	62	bequest	bequ	ADJ
ftr-480	412	63	savings	saving	NOUN
ftr-480	412	64	may	may	AUX
ftr-480	412	65	be	be	AUX
ftr-480	412	66	rather	rather	ADV
ftr-480	412	67	elastic	elastic	ADJ
ftr-480	412	68	to	to	ADP
ftr-480	412	69	tax	tax	NOUN
ftr-480	412	70	law	law	NOUN
ftr-480	412	71	changes	change	NOUN
ftr-480	412	72	)	)	PUNCT
ftr-480	412	73	.	.	PUNCT
ftr-480	413	1	44	44	NUM
ftr-480	413	2	.	.	PUNCT
ftr-480	414	1	see	see	VERB
ftr-480	414	2	mccaffery	mccaffery	ADJ
ftr-480	414	3	-	-	PUNCT
ftr-480	414	4	uneasy	uneasy	ADJ
ftr-480	414	5	case	case	NOUN
ftr-480	414	6	,	,	PUNCT
ftr-480	414	7	supra	supra	PROPN
ftr-480	414	8	note	note	NOUN
ftr-480	414	9	43	43	NUM
ftr-480	414	10	,	,	PUNCT
ftr-480	414	11	at	at	ADP
ftr-480	414	12	337	337	NUM
ftr-480	414	13	-	-	SYM
ftr-480	414	14	38	38	NUM
ftr-480	414	15	.	.	PUNCT
ftr-480	415	1	there	there	PRON
ftr-480	415	2	is	be	VERB
ftr-480	415	3	no	no	DET
ftr-480	415	4	firm	firm	ADJ
ftr-480	415	5	evidence	evidence	NOUN
ftr-480	415	6	that	that	SCONJ
ftr-480	415	7	replacement	replacement	NOUN
ftr-480	415	8	of	of	ADP
ftr-480	415	9	the	the	DET
ftr-480	415	10	income	income	NOUN
ftr-480	415	11	tax	tax	NOUN
ftr-480	415	12	with	with	ADP
ftr-480	415	13	a	a	DET
ftr-480	415	14	broad	broad	ADV
ftr-480	415	15	-	-	PUNCT
ftr-480	415	16	based	base	VERB
ftr-480	415	17	consumption	consumption	NOUN
ftr-480	415	18	tax	tax	NOUN
ftr-480	415	19	would	would	AUX
ftr-480	415	20	actually	actually	ADV
ftr-480	415	21	enhance	enhance	VERB
ftr-480	415	22	overall	overall	ADJ
ftr-480	415	23	savings	saving	NOUN
ftr-480	415	24	levels	level	NOUN
ftr-480	415	25	.	.	PUNCT
ftr-480	416	1	[	[	X
ftr-480	416	2	vol	vol	NOUN
ftr-480	416	3	2:8	2:8	NUM
ftr-480	416	4	accotmnodating	accotmnodate	VERB
ftr-480	416	5	the	the	DET
ftr-480	416	6	"	"	PUNCT
ftr-480	416	7	'	'	PUNCT
ftr-480	416	8	low	low	ADJ
ftr-480	416	9	-	-	PUNCT
ftr-480	416	10	income	income	NOUN
ftr-480	416	11	"	"	PUNCT
ftr-480	416	12	encounter	encounter	VERB
ftr-480	416	13	the	the	DET
ftr-480	416	14	technical	technical	ADJ
ftr-480	416	15	difficulty	difficulty	NOUN
ftr-480	416	16	of	of	ADP
ftr-480	416	17	having	have	VERB
ftr-480	416	18	to	to	PART
ftr-480	416	19	make	make	VERB
ftr-480	416	20	sure	sure	ADJ
ftr-480	416	21	the	the	DET
ftr-480	416	22	same	same	ADJ
ftr-480	416	23	wealth	wealth	NOUN
ftr-480	416	24	is	be	AUX
ftr-480	416	25	not	not	PART
ftr-480	416	26	repeatedly	repeatedly	ADV
ftr-480	416	27	taxed	tax	VERB
ftr-480	416	28	.	.	PUNCT
ftr-480	417	1	it	it	PRON
ftr-480	417	2	would	would	AUX
ftr-480	417	3	also	also	ADV
ftr-480	417	4	be	be	AUX
ftr-480	417	5	of	of	ADP
ftr-480	417	6	questionable	questionable	ADJ
ftr-480	417	7	constitutional	constitutional	ADJ
ftr-480	417	8	validity	validity	NOUN
ftr-480	417	9	in	in	ADP
ftr-480	417	10	the	the	DET
ftr-480	417	11	absence	absence	NOUN
ftr-480	417	12	of	of	ADP
ftr-480	417	13	state	state	NOUN
ftr-480	417	14	apportionment	apportionment	NOUN
ftr-480	417	15	.	.	PUNCT
ftr-480	418	1	another	another	PRON
ftr-480	418	2	,	,	PUNCT
ftr-480	418	3	more	more	ADV
ftr-480	418	4	effective	effective	ADJ
ftr-480	418	5	possibility	possibility	NOUN
ftr-480	418	6	is	be	AUX
ftr-480	418	7	to	to	PART
ftr-480	418	8	introduce	introduce	VERB
ftr-480	418	9	greater	great	ADJ
ftr-480	418	10	progressivity	progressivity	NOUN
ftr-480	418	11	into	into	ADP
ftr-480	418	12	the	the	DET
ftr-480	418	13	federal	federal	ADJ
ftr-480	418	14	payroll	payroll	NOUN
ftr-480	418	15	taxes	taxis	NOUN
ftr-480	418	16	-	-	PUNCT
ftr-480	418	17	a	a	DET
ftr-480	418	18	move	move	NOUN
ftr-480	418	19	that	that	PRON
ftr-480	418	20	would	would	AUX
ftr-480	418	21	be	be	AUX
ftr-480	418	22	quite	quite	ADV
ftr-480	418	23	easy	easy	ADJ
ftr-480	418	24	to	to	PART
ftr-480	418	25	implement	implement	VERB
ftr-480	418	26	if	if	SCONJ
ftr-480	418	27	these	these	DET
ftr-480	418	28	taxes	taxis	NOUN
ftr-480	418	29	are	be	AUX
ftr-480	418	30	not	not	PART
ftr-480	418	31	repealed	repeal	VERB
ftr-480	418	32	in	in	ADP
ftr-480	418	33	conjunction	conjunction	NOUN
ftr-480	418	34	with	with	ADP
ftr-480	418	35	the	the	DET
ftr-480	418	36	adoption	adoption	NOUN
ftr-480	418	37	of	of	ADP
ftr-480	418	38	a	a	DET
ftr-480	418	39	consumption	consumption	NOUN
ftr-480	418	40	tax	tax	NOUN
ftr-480	418	41	.	.	PUNCT
ftr-480	419	1	for	for	ADP
ftr-480	419	2	example	example	NOUN
ftr-480	419	3	,	,	PUNCT
ftr-480	419	4	to	to	PART
ftr-480	419	5	reduce	reduce	VERB
ftr-480	419	6	the	the	DET
ftr-480	419	7	impact	impact	NOUN
ftr-480	419	8	of	of	ADP
ftr-480	419	9	the	the	DET
ftr-480	419	10	taxes	taxis	NOUN
ftr-480	419	11	on	on	ADP
ftr-480	419	12	those	those	PRON
ftr-480	419	13	with	with	ADP
ftr-480	419	14	low	low	ADJ
ftr-480	419	15	wage	wage	NOUN
ftr-480	419	16	incomes	income	NOUN
ftr-480	419	17	,	,	PUNCT
ftr-480	419	18	congress	congress	PROPN
ftr-480	419	19	could	could	AUX
ftr-480	419	20	exempt	exempt	VERB
ftr-480	419	21	a	a	DET
ftr-480	419	22	minimum	minimum	ADJ
ftr-480	419	23	amount	amount	NOUN
ftr-480	419	24	of	of	ADP
ftr-480	419	25	wages	wage	NOUN
ftr-480	419	26	earned	earn	VERB
ftr-480	419	27	each	each	DET
ftr-480	419	28	year	year	NOUN
ftr-480	419	29	from	from	ADP
ftr-480	419	30	the	the	DET
ftr-480	419	31	payroll	payroll	NOUN
ftr-480	419	32	taxes	taxis	NOUN
ftr-480	419	33	.	.	PUNCT
ftr-480	420	1	to	to	PART
ftr-480	420	2	enhance	enhance	VERB
ftr-480	420	3	progressivity	progressivity	NOUN
ftr-480	420	4	at	at	ADP
ftr-480	420	5	the	the	DET
ftr-480	420	6	upper	upper	ADJ
ftr-480	420	7	end	end	NOUN
ftr-480	420	8	of	of	ADP
ftr-480	420	9	the	the	DET
ftr-480	420	10	wage	wage	NOUN
ftr-480	420	11	income	income	NOUN
ftr-480	420	12	spectrum	spectrum	NOUN
ftr-480	420	13	,	,	PUNCT
ftr-480	420	14	congress	congress	PROPN
ftr-480	420	15	could	could	AUX
ftr-480	420	16	lift	lift	VERB
ftr-480	420	17	the	the	DET
ftr-480	420	18	existing	exist	VERB
ftr-480	420	19	cap	cap	NOUN
ftr-480	420	20	on	on	ADP
ftr-480	420	21	taxable	taxable	ADJ
ftr-480	420	22	wages	wage	NOUN
ftr-480	420	23	for	for	ADP
ftr-480	420	24	purposes	purpose	NOUN
ftr-480	420	25	of	of	ADP
ftr-480	420	26	the	the	DET
ftr-480	420	27	old	old	ADJ
ftr-480	420	28	-	-	PUNCT
ftr-480	420	29	age	age	NOUN
ftr-480	420	30	and	and	CCONJ
ftr-480	420	31	survivors	survivor	NOUN
ftr-480	420	32	and	and	CCONJ
ftr-480	420	33	disability	disability	NOUN
ftr-480	420	34	insurance	insurance	NOUN
ftr-480	420	35	taxes.45	taxes.45	ADJ
ftr-480	420	36	however	however	ADV
ftr-480	420	37	,	,	PUNCT
ftr-480	420	38	changes	change	NOUN
ftr-480	420	39	such	such	ADJ
ftr-480	420	40	as	as	ADP
ftr-480	420	41	these	these	PRON
ftr-480	420	42	face	face	VERB
ftr-480	420	43	strong	strong	ADJ
ftr-480	420	44	political	political	ADJ
ftr-480	420	45	resistance	resistance	NOUN
ftr-480	420	46	because	because	SCONJ
ftr-480	420	47	they	they	PRON
ftr-480	420	48	might	might	AUX
ftr-480	420	49	alter	alter	VERB
ftr-480	420	50	the	the	DET
ftr-480	420	51	perception	perception	NOUN
ftr-480	420	52	of	of	ADP
ftr-480	420	53	the	the	DET
ftr-480	420	54	social	social	ADJ
ftr-480	420	55	security	security	NOUN
ftr-480	420	56	program	program	NOUN
ftr-480	420	57	as	as	ADP
ftr-480	420	58	a	a	DET
ftr-480	420	59	giant	giant	ADJ
ftr-480	420	60	pension	pension	NOUN
ftr-480	420	61	plan	plan	NOUN
ftr-480	420	62	.	.	PUNCT
ftr-480	420	63	'	'	PUNCT
ftr-480	421	1	a	a	DET
ftr-480	421	2	last	last	ADJ
ftr-480	421	3	possibility	possibility	NOUN
ftr-480	421	4	is	be	AUX
ftr-480	421	5	to	to	PART
ftr-480	421	6	retain	retain	VERB
ftr-480	421	7	the	the	DET
ftr-480	421	8	income	income	NOUN
ftr-480	421	9	tax	tax	NOUN
ftr-480	421	10	while	while	SCONJ
ftr-480	421	11	adopting	adopt	VERB
ftr-480	421	12	a	a	DET
ftr-480	421	13	broadbased	broadbased	ADJ
ftr-480	421	14	consumption	consumption	NOUN
ftr-480	421	15	tax	tax	NOUN
ftr-480	421	16	.	.	PUNCT
ftr-480	421	17	"	"	PUNCT
ftr-480	422	1	some	some	PRON
ftr-480	422	2	have	have	AUX
ftr-480	422	3	argued	argue	VERB
ftr-480	422	4	that	that	SCONJ
ftr-480	422	5	because	because	SCONJ
ftr-480	422	6	a	a	DET
ftr-480	422	7	consumption	consumption	NOUN
ftr-480	422	8	tax	tax	NOUN
ftr-480	422	9	is	be	AUX
ftr-480	422	10	ineffective	ineffective	ADJ
ftr-480	422	11	at	at	ADP
ftr-480	422	12	reaching	reach	VERB
ftr-480	422	13	upper	upper	ADJ
ftr-480	422	14	-	-	PUNCT
ftr-480	422	15	income	income	NOUN
ftr-480	422	16	taxpayers	taxpayer	NOUN
ftr-480	422	17	,	,	PUNCT
ftr-480	422	18	an	an	DET
ftr-480	422	19	income	income	NOUN
ftr-480	422	20	tax	tax	NOUN
ftr-480	422	21	would	would	AUX
ftr-480	422	22	still	still	ADV
ftr-480	422	23	be	be	AUX
ftr-480	422	24	necessary	necessary	ADJ
ftr-480	422	25	in	in	ADP
ftr-480	422	26	a	a	DET
ftr-480	422	27	consumption	consumption	NOUN
ftr-480	422	28	tax	tax	NOUN
ftr-480	422	29	world.4	world.4	NOUN
ftr-480	422	30	"	"	PUNCT
ftr-480	422	31	others	other	NOUN
ftr-480	422	32	have	have	AUX
ftr-480	422	33	suggested	suggest	VERB
ftr-480	422	34	that	that	SCONJ
ftr-480	422	35	if	if	SCONJ
ftr-480	422	36	a	a	DET
ftr-480	422	37	consumption	consumption	NOUN
ftr-480	422	38	tax	tax	NOUN
ftr-480	422	39	were	be	AUX
ftr-480	422	40	adopted	adopt	VERB
ftr-480	422	41	,	,	PUNCT
ftr-480	422	42	an	an	DET
ftr-480	422	43	income	income	NOUN
ftr-480	422	44	tax	tax	NOUN
ftr-480	422	45	should	should	AUX
ftr-480	422	46	be	be	AUX
ftr-480	422	47	retained	retain	VERB
ftr-480	422	48	as	as	ADP
ftr-480	422	49	a	a	DET
ftr-480	422	50	vehicle	vehicle	NOUN
ftr-480	422	51	to	to	PART
ftr-480	422	52	deliver	deliver	VERB
ftr-480	422	53	benefits	benefit	NOUN
ftr-480	422	54	to	to	ADP
ftr-480	422	55	the	the	DET
ftr-480	422	56	low	low	ADJ
ftr-480	422	57	-	-	PUNCT
ftr-480	422	58	income.49	income.49	NOUN
ftr-480	422	59	whatever	whatever	PRON
ftr-480	422	60	the	the	DET
ftr-480	422	61	reasons	reason	NOUN
ftr-480	422	62	advanced	advanced	ADJ
ftr-480	422	63	for	for	ADP
ftr-480	422	64	maintaining	maintain	VERB
ftr-480	422	65	an	an	DET
ftr-480	422	66	income	income	NOUN
ftr-480	422	67	tax	tax	NOUN
ftr-480	422	68	,	,	PUNCT
ftr-480	422	69	it	it	PRON
ftr-480	422	70	seems	seem	VERB
ftr-480	422	71	highly	highly	ADV
ftr-480	422	72	unlikely	unlikely	ADJ
ftr-480	422	73	that	that	SCONJ
ftr-480	422	74	congress	congress	PROPN
ftr-480	422	75	would	would	AUX
ftr-480	422	76	retain	retain	VERB
ftr-480	422	77	it	it	PRON
ftr-480	422	78	and	and	CCONJ
ftr-480	422	79	enact	enact	VERB
ftr-480	422	80	in	in	ADP
ftr-480	422	81	addition	addition	NOUN
ftr-480	422	82	an	an	DET
ftr-480	422	83	individualized	individualized	ADJ
ftr-480	422	84	broad	broad	ADV
ftr-480	422	85	-	-	PUNCT
ftr-480	422	86	based	base	VERB
ftr-480	422	87	consumption	consumption	NOUN
ftr-480	422	88	tax	tax	NOUN
ftr-480	422	89	like	like	ADP
ftr-480	422	90	the	the	DET
ftr-480	422	91	cash	cash	NOUN
ftr-480	422	92	-	-	PUNCT
ftr-480	422	93	flow	flow	NOUN
ftr-480	422	94	tax	tax	NOUN
ftr-480	422	95	.	.	PUNCT
ftr-480	423	1	45	45	NUM
ftr-480	423	2	.	.	PUNCT
ftr-480	424	1	see	see	VERB
ftr-480	424	2	george	george	PROPN
ftr-480	424	3	k.	k.	PROPN
ftr-480	424	4	yin	yin	PROPN
ftr-480	424	5	et	et	PROPN
ftr-480	424	6	al	al	PROPN
ftr-480	424	7	.	.	PROPN
ftr-480	424	8	,	,	PUNCT
ftr-480	424	9	improving	improve	VERB
ftr-480	424	10	the	the	DET
ftr-480	424	11	delivery	delivery	NOUN
ftr-480	424	12	of	of	ADP
ftr-480	424	13	benefits	benefit	NOUN
ftr-480	424	14	to	to	ADP
ftr-480	424	15	the	the	DET
ftr-480	424	16	working	work	VERB
ftr-480	424	17	poor	poor	ADJ
ftr-480	424	18	.	.	PUNCT
ftr-480	425	1	proposals	proposal	NOUN
ftr-480	425	2	to	to	PART
ftr-480	425	3	reform	reform	VERB
ftr-480	425	4	the	the	DET
ftr-480	425	5	earned	earn	VERB
ftr-480	425	6	income	income	NOUN
ftr-480	425	7	tax	tax	NOUN
ftr-480	425	8	credit	credit	NOUN
ftr-480	425	9	program	program	NOUN
ftr-480	425	10	,	,	PUNCT
ftr-480	425	11	ii	ii	PROPN
ftr-480	425	12	am	be	AUX
ftr-480	425	13	.	.	PUNCT
ftr-480	426	1	j.	j.	PROPN
ftr-480	426	2	tax	tax	PROPN
ftr-480	426	3	pol'y	pol'y	NOUN
ftr-480	426	4	225	225	NUM
ftr-480	426	5	,	,	PUNCT
ftr-480	426	6	280	280	NUM
ftr-480	426	7	-	-	SYM
ftr-480	426	8	86	86	NUM
ftr-480	426	9	(	(	PUNCT
ftr-480	426	10	1994	1994	NUM
ftr-480	426	11	)	)	PUNCT
ftr-480	426	12	;	;	PUNCT
ftr-480	426	13	george	george	PROPN
ftr-480	426	14	k.	k.	PROPN
ftr-480	426	15	yin	yin	PROPN
ftr-480	426	16	&	&	CCONJ
ftr-480	426	17	jonathan	jonathan	PROPN
ftr-480	426	18	b.	b.	PROPN
ftr-480	426	19	forman	forman	PROPN
ftr-480	426	20	,	,	PUNCT
ftr-480	426	21	redesigning	redesign	VERB
ftr-480	426	22	the	the	DET
ftr-480	426	23	earned	earn	VERB
ftr-480	426	24	income	income	NOUN
ftr-480	426	25	tax	tax	NOUN
ftr-480	426	26	credit	credit	NOUN
ftr-480	426	27	program	program	NOUN
ftr-480	426	28	to	to	PART
ftr-480	426	29	provide	provide	VERB
ftr-480	426	30	more	more	ADV
ftr-480	426	31	effective	effective	ADJ
ftr-480	426	32	assistance	assistance	NOUN
ftr-480	426	33	for	for	ADP
ftr-480	426	34	the	the	DET
ftr-480	426	35	working	work	VERB
ftr-480	426	36	poor	poor	ADJ
ftr-480	426	37	,	,	PUNCT
ftr-480	426	38	59	59	NUM
ftr-480	426	39	tax	tax	NOUN
ftr-480	426	40	notes	note	NOUN
ftr-480	426	41	951	951	NUM
ftr-480	426	42	,	,	PUNCT
ftr-480	426	43	958	958	NUM
ftr-480	426	44	(	(	PUNCT
ftr-480	426	45	may	may	PROPN
ftr-480	426	46	17	17	NUM
ftr-480	426	47	,	,	PUNCT
ftr-480	426	48	1993	1993	NUM
ftr-480	426	49	)	)	PUNCT
ftr-480	426	50	.	.	PUNCT
ftr-480	427	1	46	46	NUM
ftr-480	427	2	.	.	PUNCT
ftr-480	428	1	considering	consider	VERB
ftr-480	428	2	contributions	contribution	NOUN
ftr-480	428	3	and	and	CCONJ
ftr-480	428	4	benefits	benefit	NOUN
ftr-480	428	5	together	together	ADV
ftr-480	428	6	,	,	PUNCT
ftr-480	428	7	the	the	DET
ftr-480	428	8	social	social	ADJ
ftr-480	428	9	security	security	NOUN
ftr-480	428	10	system	system	NOUN
ftr-480	428	11	might	might	AUX
ftr-480	428	12	already	already	ADV
ftr-480	428	13	be	be	AUX
ftr-480	428	14	quite	quite	ADV
ftr-480	428	15	progressive	progressive	ADJ
ftr-480	428	16	.	.	PUNCT
ftr-480	429	1	47	47	NUM
ftr-480	429	2	.	.	PUNCT
ftr-480	430	1	see	see	VERB
ftr-480	430	2	william	william	PROPN
ftr-480	430	3	d.	d.	PROPN
ftr-480	430	4	andrews	andrews	PROPN
ftr-480	430	5	,	,	PUNCT
ftr-480	430	6	a	a	DET
ftr-480	430	7	supplemental	supplemental	ADJ
ftr-480	430	8	personal	personal	ADJ
ftr-480	430	9	expenditure	expenditure	NOUN
ftr-480	430	10	tax	tax	NOUN
ftr-480	430	11	.	.	PUNCT
ftr-480	431	1	in	in	ADP
ftr-480	431	2	what	what	PRON
ftr-480	431	3	should	should	AUX
ftr-480	431	4	be	be	AUX
ftr-480	431	5	taxed	tax	VERB
ftr-480	431	6	:	:	PUNCT
ftr-480	431	7	income	income	NOUN
ftr-480	431	8	or	or	CCONJ
ftr-480	431	9	expenditure	expenditure	VERB
ftr-480	431	10	127	127	NUM
ftr-480	431	11	(	(	PUNCT
ftr-480	431	12	joseph	joseph	PROPN
ftr-480	431	13	a.	a.	PROPN
ftr-480	431	14	pechman	pechman	PROPN
ftr-480	431	15	ed	ed	PROPN
ftr-480	431	16	..	..	PROPN
ftr-480	431	17	1980	1980	NUM
ftr-480	431	18	)	)	PUNCT
ftr-480	431	19	(	(	PUNCT
ftr-480	431	20	suggesting	suggest	VERB
ftr-480	431	21	adoption	adoption	NOUN
ftr-480	431	22	of	of	ADP
ftr-480	431	23	a	a	DET
ftr-480	431	24	cash	cash	NOUN
ftr-480	431	25	-	-	PUNCT
ftr-480	431	26	flow	flow	NOUN
ftr-480	431	27	tax	tax	NOUN
ftr-480	431	28	as	as	ADP
ftr-480	431	29	a	a	DET
ftr-480	431	30	supplement	supplement	NOUN
ftr-480	431	31	to	to	ADP
ftr-480	431	32	the	the	DET
ftr-480	431	33	existing	exist	VERB
ftr-480	431	34	income	income	NOUN
ftr-480	431	35	tax	tax	NOUN
ftr-480	431	36	)	)	PUNCT
ftr-480	431	37	.	.	PUNCT
ftr-480	432	1	48	48	NUM
ftr-480	432	2	.	.	PUNCT
ftr-480	433	1	see	see	VERB
ftr-480	433	2	graetz	graetz	NOUN
ftr-480	433	3	-	-	PUNCT
ftr-480	433	4	revisiting	revisiting	ADJ
ftr-480	433	5	,	,	PUNCT
ftr-480	433	6	supra	supra	PROPN
ftr-480	433	7	note	note	NOUN
ftr-480	433	8	17	17	NUM
ftr-480	433	9	,	,	PUNCT
ftr-480	433	10	at	at	ADP
ftr-480	433	11	1439	1439	NUM
ftr-480	433	12	;	;	PUNCT
ftr-480	433	13	morris	morris	PROPN
ftr-480	433	14	,	,	PUNCT
ftr-480	433	15	supra	supra	PROPN
ftr-480	433	16	note	note	NOUN
ftr-480	433	17	1	1	NUM
ftr-480	433	18	.	.	PUNCT
ftr-480	434	1	at	at	ADP
ftr-480	434	2	1264	1264	NUM
ftr-480	434	3	(	(	PUNCT
ftr-480	434	4	describing	describe	VERB
ftr-480	434	5	vat	vat	NOUN
ftr-480	434	6	proposal	proposal	NOUN
ftr-480	434	7	that	that	PRON
ftr-480	434	8	would	would	AUX
ftr-480	434	9	retain	retain	VERB
ftr-480	434	10	a	a	DET
ftr-480	434	11	progressive	progressive	ADJ
ftr-480	434	12	income	income	NOUN
ftr-480	434	13	tax	tax	NOUN
ftr-480	434	14	for	for	ADP
ftr-480	434	15	the	the	DET
ftr-480	434	16	very	very	ADV
ftr-480	434	17	wealthy	wealthy	ADJ
ftr-480	434	18	)	)	PUNCT
ftr-480	434	19	.	.	PUNCT
ftr-480	435	1	49	49	NUM
ftr-480	435	2	.	.	PUNCT
ftr-480	436	1	for	for	ADP
ftr-480	436	2	example	example	NOUN
ftr-480	436	3	,	,	PUNCT
ftr-480	436	4	some	some	DET
ftr-480	436	5	vat	vat	NOUN
ftr-480	436	6	proposals	proposal	NOUN
ftr-480	436	7	,	,	PUNCT
ftr-480	436	8	although	although	SCONJ
ftr-480	436	9	designed	design	VERB
ftr-480	436	10	to	to	PART
ftr-480	436	11	replace	replace	VERB
ftr-480	436	12	the	the	DET
ftr-480	436	13	income	income	NOUN
ftr-480	436	14	tax	tax	NOUN
ftr-480	436	15	system	system	NOUN
ftr-480	436	16	,	,	PUNCT
ftr-480	436	17	would	would	AUX
ftr-480	436	18	retain	retain	VERB
ftr-480	436	19	a	a	DET
ftr-480	436	20	portion	portion	NOUN
ftr-480	436	21	of	of	ADP
ftr-480	436	22	that	that	DET
ftr-480	436	23	system	system	NOUN
ftr-480	436	24	to	to	PART
ftr-480	436	25	facilitate	facilitate	VERB
ftr-480	436	26	delivery	delivery	NOUN
ftr-480	436	27	of	of	ADP
ftr-480	436	28	an	an	DET
ftr-480	436	29	eitc	eitc	ADJ
ftr-480	436	30	-	-	PUNCT
ftr-480	436	31	type	type	NOUN
ftr-480	436	32	benefit	benefit	NOUN
ftr-480	436	33	to	to	ADP
ftr-480	436	34	low	low	ADJ
ftr-480	436	35	-	-	PUNCT
ftr-480	436	36	income	income	NOUN
ftr-480	436	37	taxpayers	taxpayer	NOUN
ftr-480	436	38	.	.	PUNCT
ftr-480	437	1	see	see	VERB
ftr-480	437	2	kathleen	kathleen	PROPN
ftr-480	437	3	a.	a.	NOUN
ftr-480	437	4	matthews	matthews	PROPN
ftr-480	437	5	,	,	PUNCT
ftr-480	437	6	conference	conference	NOUN
ftr-480	437	7	examines	examine	VERB
ftr-480	437	8	benefits	benefit	NOUN
ftr-480	437	9	of	of	ADP
ftr-480	437	10	u.s	u.s	PROPN
ftr-480	437	11	.	.	PROPN
ftr-480	437	12	vat	vat	NOUN
ftr-480	437	13	,	,	PUNCT
ftr-480	437	14	60	60	NUM
ftr-480	437	15	tax	tax	NOUN
ftr-480	437	16	notes	note	NOUN
ftr-480	437	17	255	255	NUM
ftr-480	437	18	,	,	PUNCT
ftr-480	437	19	256	256	NUM
ftr-480	437	20	(	(	PUNCT
ftr-480	437	21	july	july	PROPN
ftr-480	437	22	19	19	NUM
ftr-480	437	23	,	,	PUNCT
ftr-480	437	24	1993	1993	NUM
ftr-480	437	25	)	)	PUNCT
ftr-480	437	26	(	(	PUNCT
ftr-480	437	27	describing	describe	VERB
ftr-480	437	28	proposal	proposal	NOUN
ftr-480	437	29	being	be	AUX
ftr-480	437	30	developed	develop	VERB
ftr-480	437	31	by	by	ADP
ftr-480	437	32	congressman	congressman	NOUN
ftr-480	437	33	gibbons	gibbon	NOUN
ftr-480	437	34	(	(	PUNCT
ftr-480	437	35	d.-fi	d.-fi	PROPN
ftr-480	437	36	.	.	PUNCT
ftr-480	437	37	)	)	PUNCT
ftr-480	437	38	)	)	PUNCT
ftr-480	437	39	;	;	PUNCT
ftr-480	438	1	cf	cf	X
ftr-480	438	2	.	.	PUNCT
ftr-480	439	1	u.s	u.s	PROPN
ftr-480	439	2	.	.	PROPN
ftr-480	439	3	treas	treas	PROPN
ftr-480	439	4	.	.	PUNCT
ftr-480	440	1	dep't	dep't	NOUN
ftr-480	440	2	.	.	PUNCT
ftr-480	440	3	,	,	PUNCT
ftr-480	440	4	tax	tax	NOUN
ftr-480	440	5	reform	reform	NOUN
ftr-480	440	6	for	for	ADP
ftr-480	440	7	fairness	fairness	NOUN
ftr-480	440	8	,	,	PUNCT
ftr-480	440	9	simplicity	simplicity	NOUN
ftr-480	440	10	,	,	PUNCT
ftr-480	440	11	and	and	CCONJ
ftr-480	440	12	economic	economic	ADJ
ftr-480	440	13	growth	growth	NOUN
ftr-480	440	14	,	,	PUNCT
ftr-480	440	15	vol	vol	NOUN
ftr-480	440	16	.	.	PUNCT
ftr-480	441	1	3x	3x	NUM
ftr-480	441	2	:	:	PUNCT
ftr-480	441	3	value	value	NOUN
ftr-480	441	4	-	-	PUNCT
ftr-480	441	5	added	add	VERB
ftr-480	441	6	tax	tax	NOUN
ftr-480	441	7	44	44	NUM
ftr-480	441	8	,	,	PUNCT
ftr-480	441	9	100	100	NUM
ftr-480	441	10	-	-	SYM
ftr-480	441	11	02	02	NUM
ftr-480	441	12	(	(	PUNCT
ftr-480	441	13	1984	1984	NUM
ftr-480	441	14	)	)	PUNCT
ftr-480	441	15	.	.	PUNCT
ftr-480	442	1	in	in	ADP
ftr-480	442	2	other	other	ADJ
ftr-480	442	3	words	word	NOUN
ftr-480	442	4	,	,	PUNCT
ftr-480	442	5	the	the	DET
ftr-480	442	6	income	income	NOUN
ftr-480	442	7	tax	tax	NOUN
ftr-480	442	8	,	,	PUNCT
ftr-480	442	9	in	in	ADP
ftr-480	442	10	all	all	DET
ftr-480	442	11	its	its	PRON
ftr-480	442	12	glory	glory	NOUN
ftr-480	442	13	,	,	PUNCT
ftr-480	442	14	would	would	AUX
ftr-480	442	15	be	be	AUX
ftr-480	442	16	maintained	maintain	VERB
ftr-480	442	17	not	not	PART
ftr-480	442	18	primarily	primarily	ADV
ftr-480	442	19	to	to	PART
ftr-480	442	20	collect	collect	VERB
ftr-480	442	21	revenue	revenue	NOUN
ftr-480	442	22	but	but	CCONJ
ftr-480	442	23	rather	rather	ADV
ftr-480	442	24	to	to	PART
ftr-480	442	25	make	make	VERB
ftr-480	442	26	government	government	NOUN
ftr-480	442	27	transfer	transfer	NOUN
ftr-480	442	28	payments	payment	NOUN
ftr-480	442	29	!	!	PUNCT
ftr-480	443	1	19951	19951	NUM
ftr-480	444	1	florida	florida	PROPN
ftr-480	444	2	tax	tax	PROPN
ftr-480	444	3	review	review	PROPN
ftr-480	444	4	iv	iv	X
ftr-480	444	5	.	.	PUNCT
ftr-480	445	1	accommodating	accommodate	VERB
ftr-480	445	2	the	the	DET
ftr-480	445	3	low	low	ADJ
ftr-480	445	4	-	-	PUNCT
ftr-480	445	5	income	income	NOUN
ftr-480	445	6	in	in	ADP
ftr-480	445	7	a	a	DET
ftr-480	445	8	cash	cash	NOUN
ftr-480	445	9	-	-	PUNCT
ftr-480	445	10	flow	flow	NOUN
ftr-480	445	11	or	or	CCONJ
ftr-480	445	12	consumed	consume	VERB
ftr-480	445	13	income	income	NOUN
ftr-480	445	14	tax	tax	NOUN
ftr-480	445	15	world	world	NOUN
ftr-480	445	16	in	in	ADP
ftr-480	445	17	this	this	DET
ftr-480	445	18	part	part	NOUN
ftr-480	445	19	,	,	PUNCT
ftr-480	445	20	i	i	PRON
ftr-480	445	21	assume	assume	VERB
ftr-480	445	22	that	that	SCONJ
ftr-480	445	23	some	some	DET
ftr-480	445	24	accommodation	accommodation	NOUN
ftr-480	445	25	for	for	ADP
ftr-480	445	26	low	low	ADJ
ftr-480	445	27	-	-	PUNCT
ftr-480	445	28	income	income	NOUN
ftr-480	445	29	taxpayers	taxpayer	NOUN
ftr-480	445	30	will	will	AUX
ftr-480	445	31	be	be	AUX
ftr-480	445	32	made	make	VERB
ftr-480	445	33	within	within	ADP
ftr-480	445	34	the	the	DET
ftr-480	445	35	contours	contours	NOUN
ftr-480	445	36	of	of	ADP
ftr-480	445	37	a	a	DET
ftr-480	445	38	new	new	ADJ
ftr-480	445	39	cash	cash	NOUN
ftr-480	445	40	-	-	PUNCT
ftr-480	445	41	flow	flow	NOUN
ftr-480	445	42	tax	tax	NOUN
ftr-480	445	43	.	.	PUNCT
ftr-480	446	1	a	a	DET
ftr-480	446	2	goal	goal	NOUN
ftr-480	446	3	of	of	ADP
ftr-480	446	4	senators	senators	PROPN
ftr-480	446	5	nunn	nunn	PROPN
ftr-480	446	6	and	and	CCONJ
ftr-480	446	7	domenici	domenici	PROPN
ftr-480	446	8	,	,	PUNCT
ftr-480	446	9	for	for	ADP
ftr-480	446	10	example	example	NOUN
ftr-480	446	11	,	,	PUNCT
ftr-480	446	12	is	be	AUX
ftr-480	446	13	to	to	PART
ftr-480	446	14	craft	craft	VERB
ftr-480	446	15	their	their	PRON
ftr-480	446	16	cash	cash	NOUN
ftr-480	446	17	-	-	PUNCT
ftr-480	446	18	flow	flow	NOUN
ftr-480	446	19	tax	tax	NOUN
ftr-480	446	20	proposal	proposal	NOUN
ftr-480	446	21	to	to	PART
ftr-480	446	22	have	have	VERB
ftr-480	446	23	the	the	DET
ftr-480	446	24	same	same	ADJ
ftr-480	446	25	degree	degree	NOUN
ftr-480	446	26	of	of	ADP
ftr-480	446	27	progressivity	progressivity	NOUN
ftr-480	446	28	as	as	ADP
ftr-480	446	29	the	the	DET
ftr-480	446	30	current	current	ADJ
ftr-480	446	31	income	income	NOUN
ftr-480	446	32	tax	tax	NOUN
ftr-480	446	33	,	,	PUNCT
ftr-480	446	34	as	as	SCONJ
ftr-480	446	35	measured	measure	VERB
ftr-480	446	36	by	by	ADP
ftr-480	446	37	the	the	DET
ftr-480	446	38	distribution	distribution	NOUN
ftr-480	446	39	of	of	ADP
ftr-480	446	40	tax	tax	NOUN
ftr-480	446	41	burden	burden	NOUN
ftr-480	446	42	among	among	ADP
ftr-480	446	43	income	income	NOUN
ftr-480	446	44	quintiles	quintile	NOUN
ftr-480	446	45	.	.	PUNCT
ftr-480	447	1	5	5	NUM
ftr-480	447	2	°	°	NOUN
ftr-480	447	3	my	my	PRON
ftr-480	447	4	focus	focus	NOUN
ftr-480	447	5	is	be	AUX
ftr-480	447	6	on	on	ADP
ftr-480	447	7	how	how	SCONJ
ftr-480	447	8	the	the	DET
ftr-480	447	9	accommodation	accommodation	NOUN
ftr-480	447	10	might	might	AUX
ftr-480	447	11	take	take	VERB
ftr-480	447	12	place	place	NOUN
ftr-480	447	13	and	and	CCONJ
ftr-480	447	14	the	the	DET
ftr-480	447	15	problems	problem	NOUN
ftr-480	447	16	it	it	PRON
ftr-480	447	17	might	might	AUX
ftr-480	447	18	present	present	VERB
ftr-480	447	19	.	.	PUNCT
ftr-480	448	1	the	the	DET
ftr-480	448	2	following	follow	VERB
ftr-480	448	3	sections	section	NOUN
ftr-480	448	4	outline	outline	VERB
ftr-480	448	5	for	for	ADP
ftr-480	448	6	illustrative	illustrative	ADJ
ftr-480	448	7	purposes	purpose	NOUN
ftr-480	448	8	how	how	SCONJ
ftr-480	448	9	nunn	nunn	PROPN
ftr-480	448	10	and	and	CCONJ
ftr-480	448	11	domenici	domenici	PROPN
ftr-480	448	12	would	would	AUX
ftr-480	448	13	try	try	VERB
ftr-480	448	14	to	to	PART
ftr-480	448	15	achieve	achieve	VERB
ftr-480	448	16	this	this	DET
ftr-480	448	17	objective	objective	NOUN
ftr-480	448	18	with	with	ADP
ftr-480	448	19	respect	respect	NOUN
ftr-480	448	20	to	to	ADP
ftr-480	448	21	taxpayers	taxpayer	NOUN
ftr-480	448	22	in	in	ADP
ftr-480	448	23	the	the	DET
ftr-480	448	24	lower	low	ADJ
ftr-480	448	25	income	income	NOUN
ftr-480	448	26	quintiles	quintile	NOUN
ftr-480	448	27	,	,	PUNCT
ftr-480	448	28	and	and	CCONJ
ftr-480	448	29	describe	describe	VERB
ftr-480	448	30	some	some	PRON
ftr-480	448	31	of	of	ADP
ftr-480	448	32	the	the	DET
ftr-480	448	33	difficulties	difficulty	NOUN
ftr-480	448	34	presented	present	VERB
ftr-480	448	35	by	by	ADP
ftr-480	448	36	their	their	PRON
ftr-480	448	37	recommendations.5	recommendations.5	NOUN
ftr-480	448	38	'	'	PUNCT
ftr-480	448	39	a.	a.	NOUN
ftr-480	448	40	nunn	nunn	PROPN
ftr-480	448	41	-	-	PUNCT
ftr-480	448	42	domenici	domenici	NOUN
ftr-480	448	43	proposals	proposal	NOUN
ftr-480	448	44	affecting	affect	VERB
ftr-480	448	45	the	the	DET
ftr-480	448	46	low	low	ADJ
ftr-480	448	47	-	-	PUNCT
ftr-480	448	48	income	income	NOUN
ftr-480	448	49	the	the	DET
ftr-480	448	50	nunn	nunn	PROPN
ftr-480	448	51	-	-	PUNCT
ftr-480	448	52	domenici	domenici	NOUN
ftr-480	448	53	cash	cash	NOUN
ftr-480	448	54	-	-	PUNCT
ftr-480	448	55	flow	flow	NOUN
ftr-480	448	56	tax	tax	NOUN
ftr-480	448	57	proposal	proposal	NOUN
ftr-480	448	58	employs	employ	VERB
ftr-480	448	59	three	three	NUM
ftr-480	448	60	techniques	technique	NOUN
ftr-480	448	61	to	to	PART
ftr-480	448	62	ensure	ensure	VERB
ftr-480	448	63	that	that	SCONJ
ftr-480	448	64	the	the	DET
ftr-480	448	65	tax	tax	NOUN
ftr-480	448	66	is	be	AUX
ftr-480	448	67	as	as	ADV
ftr-480	448	68	redistributive	redistributive	ADJ
ftr-480	448	69	at	at	ADP
ftr-480	448	70	the	the	DET
ftr-480	448	71	lower	low	ADJ
ftr-480	448	72	end	end	NOUN
ftr-480	448	73	of	of	ADP
ftr-480	448	74	the	the	DET
ftr-480	448	75	income	income	NOUN
ftr-480	448	76	spectrum	spectrum	NOUN
ftr-480	448	77	as	as	ADP
ftr-480	448	78	existing	exist	VERB
ftr-480	448	79	law	law	NOUN
ftr-480	448	80	.	.	PUNCT
ftr-480	449	1	first	first	ADV
ftr-480	449	2	,	,	PUNCT
ftr-480	449	3	it	it	PRON
ftr-480	449	4	would	would	AUX
ftr-480	449	5	use	use	VERB
ftr-480	449	6	the	the	DET
ftr-480	449	7	tax	tax	NOUN
ftr-480	449	8	system	system	NOUN
ftr-480	449	9	to	to	PART
ftr-480	449	10	effect	effect	VERB
ftr-480	449	11	positive	positive	ADJ
ftr-480	449	12	government	government	NOUN
ftr-480	449	13	transfers	transfer	NOUN
ftr-480	449	14	to	to	ADP
ftr-480	449	15	low	low	ADJ
ftr-480	449	16	-	-	PUNCT
ftr-480	449	17	income	income	NOUN
ftr-480	449	18	taxpayers	taxpayer	NOUN
ftr-480	449	19	by	by	ADP
ftr-480	449	20	means	mean	NOUN
ftr-480	449	21	of	of	ADP
ftr-480	449	22	a	a	DET
ftr-480	449	23	negative	negative	ADJ
ftr-480	449	24	tax	tax	NOUN
ftr-480	449	25	provision	provision	NOUN
ftr-480	449	26	,	,	PUNCT
ftr-480	449	27	the	the	DET
ftr-480	449	28	earned	earn	VERB
ftr-480	449	29	income	income	NOUN
ftr-480	449	30	tax	tax	NOUN
ftr-480	449	31	credit	credit	NOUN
ftr-480	449	32	(	(	PUNCT
ftr-480	449	33	eitc	eitc	NOUN
ftr-480	449	34	)	)	PUNCT
ftr-480	449	35	.	.	PUNCT
ftr-480	450	1	second	second	ADJ
ftr-480	450	2	,	,	PUNCT
ftr-480	450	3	it	it	PRON
ftr-480	450	4	would	would	AUX
ftr-480	450	5	exempt	exempt	VERB
ftr-480	450	6	many	many	ADJ
ftr-480	450	7	low	low	ADJ
ftr-480	450	8	-	-	PUNCT
ftr-480	450	9	income	income	NOUN
ftr-480	450	10	taxpayers	taxpayer	NOUN
ftr-480	450	11	from	from	ADP
ftr-480	450	12	paying	pay	VERB
ftr-480	450	13	positive	positive	ADJ
ftr-480	450	14	taxes	taxis	NOUN
ftr-480	450	15	through	through	ADP
ftr-480	450	16	both	both	CCONJ
ftr-480	450	17	a	a	DET
ftr-480	450	18	refundable	refundable	ADJ
ftr-480	450	19	payroll	payroll	NOUN
ftr-480	450	20	tax	tax	NOUN
ftr-480	450	21	credit	credit	NOUN
ftr-480	450	22	and	and	CCONJ
ftr-480	450	23	a	a	DET
ftr-480	450	24	family	family	NOUN
ftr-480	450	25	living	living	NOUN
ftr-480	450	26	allowance	allowance	NOUN
ftr-480	450	27	.	.	PUNCT
ftr-480	451	1	finally	finally	ADV
ftr-480	451	2	,	,	PUNCT
ftr-480	451	3	it	it	PRON
ftr-480	451	4	would	would	AUX
ftr-480	451	5	permit	permit	VERB
ftr-480	451	6	those	those	DET
ftr-480	451	7	few	few	ADJ
ftr-480	451	8	low	low	ADJ
ftr-480	451	9	-	-	PUNCT
ftr-480	451	10	income	income	NOUN
ftr-480	451	11	taxpayers	taxpayer	NOUN
ftr-480	451	12	obligated	obligate	VERB
ftr-480	451	13	to	to	PART
ftr-480	451	14	pay	pay	VERB
ftr-480	451	15	positive	positive	ADJ
ftr-480	451	16	taxes	taxis	NOUN
ftr-480	451	17	to	to	PART
ftr-480	451	18	determine	determine	VERB
ftr-480	451	19	their	their	PRON
ftr-480	451	20	liabilities	liability	NOUN
ftr-480	451	21	at	at	ADP
ftr-480	451	22	the	the	DET
ftr-480	451	23	lowest	low	ADJ
ftr-480	451	24	bracket	bracket	NOUN
ftr-480	451	25	of	of	ADP
ftr-480	451	26	a	a	DET
ftr-480	451	27	graduated	graduate	VERB
ftr-480	451	28	tax	tax	NOUN
ftr-480	451	29	rate	rate	NOUN
ftr-480	451	30	structure	structure	NOUN
ftr-480	451	31	.	.	PUNCT
ftr-480	452	1	all	all	DET
ftr-480	452	2	three	three	NUM
ftr-480	452	3	methods	method	NOUN
ftr-480	452	4	are	be	AUX
ftr-480	452	5	presently	presently	ADV
ftr-480	452	6	utilized	utilize	VERB
ftr-480	452	7	in	in	ADP
ftr-480	452	8	the	the	DET
ftr-480	452	9	income	income	NOUN
ftr-480	452	10	tax	tax	NOUN
ftr-480	452	11	.	.	PUNCT
ftr-480	453	1	as	as	SCONJ
ftr-480	453	2	previously	previously	ADV
ftr-480	453	3	described	describe	VERB
ftr-480	453	4	,	,	PUNCT
ftr-480	453	5	the	the	DET
ftr-480	453	6	eitc	eitc	NOUN
ftr-480	453	7	is	be	AUX
ftr-480	453	8	a	a	DET
ftr-480	453	9	program	program	NOUN
ftr-480	453	10	within	within	ADP
ftr-480	453	11	the	the	DET
ftr-480	453	12	income	income	NOUN
ftr-480	453	13	tax	tax	NOUN
ftr-480	453	14	that	that	PRON
ftr-480	453	15	provides	provide	VERB
ftr-480	453	16	cash	cash	NOUN
ftr-480	453	17	subsidies	subsidy	NOUN
ftr-480	453	18	primarily	primarily	ADV
ftr-480	453	19	to	to	ADP
ftr-480	453	20	low	low	ADJ
ftr-480	453	21	-	-	PUNCT
ftr-480	453	22	income	income	NOUN
ftr-480	453	23	working	work	VERB
ftr-480	453	24	families	family	NOUN
ftr-480	453	25	with	with	ADP
ftr-480	453	26	children	child	NOUN
ftr-480	453	27	.	.	PUNCT
ftr-480	454	1	in	in	ADP
ftr-480	454	2	most	most	ADJ
ftr-480	454	3	instances	instance	NOUN
ftr-480	454	4	,	,	PUNCT
ftr-480	454	5	the	the	DET
ftr-480	454	6	subsidies	subsidy	NOUN
ftr-480	454	7	exceed	exceed	VERB
ftr-480	454	8	the	the	DET
ftr-480	454	9	beneficiaries	beneficiary	NOUN
ftr-480	454	10	'	'	PART
ftr-480	454	11	tax	tax	NOUN
ftr-480	454	12	liabilities	liability	NOUN
ftr-480	454	13	;	;	PUNCT
ftr-480	454	14	in	in	ADP
ftr-480	454	15	those	those	DET
ftr-480	454	16	cases	case	NOUN
ftr-480	454	17	,	,	PUNCT
ftr-480	454	18	the	the	DET
ftr-480	454	19	refundable	refundable	ADJ
ftr-480	454	20	feature	feature	NOUN
ftr-480	454	21	of	of	ADP
ftr-480	454	22	the	the	DET
ftr-480	454	23	credit	credit	NOUN
ftr-480	454	24	provides	provide	VERB
ftr-480	454	25	the	the	DET
ftr-480	454	26	beneficiary	beneficiary	NOUN
ftr-480	454	27	with	with	ADP
ftr-480	454	28	a	a	DET
ftr-480	454	29	cash	cash	NOUN
ftr-480	454	30	outlay	outlay	NOUN
ftr-480	454	31	equal	equal	ADJ
ftr-480	454	32	to	to	ADP
ftr-480	454	33	the	the	DET
ftr-480	454	34	excess	excess	NOUN
ftr-480	454	35	.	.	PUNCT
ftr-480	455	1	the	the	DET
ftr-480	455	2	nunn	nunn	PROPN
ftr-480	455	3	-	-	PUNCT
ftr-480	455	4	domenici	domenici	NOUN
ftr-480	455	5	plan	plan	NOUN
ftr-480	455	6	would	would	AUX
ftr-480	455	7	include	include	VERB
ftr-480	455	8	an	an	DET
ftr-480	455	9	eitc	eitc	NOUN
ftr-480	455	10	and	and	CCONJ
ftr-480	455	11	,	,	PUNCT
ftr-480	455	12	based	base	VERB
ftr-480	455	13	upon	upon	SCONJ
ftr-480	455	14	the	the	DET
ftr-480	455	15	prototype	prototype	NOUN
ftr-480	455	16	of	of	ADP
ftr-480	455	17	the	the	DET
ftr-480	455	18	plan	plan	NOUN
ftr-480	455	19	examined	examine	VERB
ftr-480	455	20	by	by	ADP
ftr-480	455	21	the	the	DET
ftr-480	455	22	congressional	congressional	ADJ
ftr-480	455	23	budget	budget	NOUN
ftr-480	455	24	office	office	NOUN
ftr-480	455	25	,	,	PUNCT
ftr-480	455	26	the	the	DET
ftr-480	455	27	size	size	NOUN
ftr-480	455	28	of	of	ADP
ftr-480	455	29	the	the	DET
ftr-480	455	30	credit	credit	NOUN
ftr-480	455	31	would	would	AUX
ftr-480	455	32	be	be	AUX
ftr-480	455	33	roughly	roughly	ADV
ftr-480	455	34	50	50	NUM
ftr-480	455	35	.	.	PUNCT
ftr-480	456	1	see	see	VERB
ftr-480	456	2	domenici	domenici	NOUN
ftr-480	456	3	,	,	PUNCT
ftr-480	456	4	supra	supra	PROPN
ftr-480	456	5	note	note	NOUN
ftr-480	456	6	2	2	NUM
ftr-480	456	7	,	,	PUNCT
ftr-480	456	8	at	at	ADP
ftr-480	456	9	288	288	NUM
ftr-480	456	10	,	,	PUNCT
ftr-480	456	11	295	295	NUM
ftr-480	456	12	.	.	PUNCT
ftr-480	457	1	51	51	NUM
ftr-480	457	2	.	.	PUNCT
ftr-480	458	1	there	there	PRON
ftr-480	458	2	are	be	VERB
ftr-480	458	3	many	many	ADJ
ftr-480	458	4	other	other	ADJ
ftr-480	458	5	possible	possible	ADJ
ftr-480	458	6	ways	way	NOUN
ftr-480	458	7	to	to	PART
ftr-480	458	8	accomplish	accomplish	VERB
ftr-480	458	9	this	this	DET
ftr-480	458	10	objective	objective	NOUN
ftr-480	458	11	,	,	PUNCT
ftr-480	458	12	but	but	CCONJ
ftr-480	458	13	all	all	DET
ftr-480	458	14	likely	likely	ADV
ftr-480	458	15	involve	involve	VERB
ftr-480	458	16	some	some	DET
ftr-480	458	17	variation	variation	NOUN
ftr-480	458	18	of	of	ADP
ftr-480	458	19	one	one	NUM
ftr-480	458	20	or	or	CCONJ
ftr-480	458	21	more	more	ADJ
ftr-480	458	22	of	of	ADP
ftr-480	458	23	the	the	DET
ftr-480	458	24	techniques	technique	NOUN
ftr-480	458	25	utilized	utilize	VERB
ftr-480	458	26	by	by	ADP
ftr-480	458	27	the	the	DET
ftr-480	458	28	nunn	nunn	PROPN
ftr-480	458	29	-	-	PUNCT
ftr-480	458	30	domenici	domenici	NOUN
ftr-480	458	31	proposal	proposal	NOUN
ftr-480	458	32	.	.	PUNCT
ftr-480	459	1	for	for	ADP
ftr-480	459	2	this	this	DET
ftr-480	459	3	proposal	proposal	NOUN
ftr-480	459	4	,	,	PUNCT
ftr-480	459	5	see	see	VERB
ftr-480	459	6	center	center	NOUN
ftr-480	459	7	for	for	ADP
ftr-480	459	8	strategic	strategic	ADJ
ftr-480	459	9	and	and	CCONJ
ftr-480	459	10	int'l	int'l	ADP
ftr-480	459	11	studies	study	NOUN
ftr-480	459	12	,	,	PUNCT
ftr-480	459	13	note	note	VERB
ftr-480	459	14	2	2	NUM
ftr-480	459	15	;	;	PUNCT
ftr-480	459	16	background	background	NOUN
ftr-480	459	17	materials	material	NOUN
ftr-480	459	18	,	,	PUNCT
ftr-480	459	19	a	a	DET
ftr-480	459	20	new	new	ADJ
ftr-480	459	21	paradigm	paradigm	NOUN
ftr-480	459	22	for	for	ADP
ftr-480	459	23	tax	tax	NOUN
ftr-480	459	24	reform	reform	NOUN
ftr-480	459	25	:	:	PUNCT
ftr-480	459	26	the	the	DET
ftr-480	459	27	saving	save	VERB
ftr-480	459	28	exempt	exempt	ADJ
ftr-480	459	29	income	income	NOUN
ftr-480	459	30	tax	tax	NOUN
ftr-480	459	31	(	(	PUNCT
ftr-480	459	32	oct	oct	PROPN
ftr-480	459	33	.	.	PROPN
ftr-480	459	34	1993	1993	NUM
ftr-480	459	35	)	)	PUNCT
ftr-480	460	1	[	[	X
ftr-480	460	2	hereinafter	hereinafter	NOUN
ftr-480	460	3	seit	seit	PROPN
ftr-480	460	4	background	background	NOUN
ftr-480	460	5	materials	material	NOUN
ftr-480	460	6	]	]	PUNCT
ftr-480	460	7	;	;	PUNCT
ftr-480	460	8	congressional	congressional	ADJ
ftr-480	460	9	budget	budget	NOUN
ftr-480	460	10	office	office	NOUN
ftr-480	460	11	,	,	PUNCT
ftr-480	460	12	estimates	estimate	VERB
ftr-480	460	13	for	for	ADP
ftr-480	460	14	a	a	DET
ftr-480	460	15	prototype	prototype	NOUN
ftr-480	460	16	saving	saving	NOUN
ftr-480	460	17	-	-	PUNCT
ftr-480	460	18	exempt	exempt	ADJ
ftr-480	460	19	income	income	NOUN
ftr-480	460	20	tax	tax	NOUN
ftr-480	460	21	(	(	PUNCT
ftr-480	460	22	mar	mar	PROPN
ftr-480	460	23	.	.	PROPN
ftr-480	460	24	1994	1994	NUM
ftr-480	460	25	)	)	PUNCT
ftr-480	461	1	[	[	X
ftr-480	461	2	hereinafter	hereinafter	NOUN
ftr-480	461	3	cbo	cbo	PROPN
ftr-480	461	4	seit	seit	PROPN
ftr-480	461	5	estimates	estimate	VERB
ftr-480	461	6	]	]	X
ftr-480	461	7	;	;	PUNCT
ftr-480	461	8	domenici	domenici	NOUN
ftr-480	461	9	,	,	PUNCT
ftr-480	461	10	supra	supra	PROPN
ftr-480	461	11	note	note	NOUN
ftr-480	461	12	2	2	NUM
ftr-480	461	13	;	;	PUNCT
ftr-480	461	14	john	john	PROPN
ftr-480	461	15	hakken	hakken	PROPN
ftr-480	461	16	&	&	CCONJ
ftr-480	461	17	frank	frank	PROPN
ftr-480	461	18	sammartino	sammartino	PROPN
ftr-480	461	19	,	,	PUNCT
ftr-480	461	20	measuring	measure	VERB
ftr-480	461	21	the	the	DET
ftr-480	461	22	burden	burden	NOUN
ftr-480	461	23	of	of	ADP
ftr-480	461	24	consumption	consumption	NOUN
ftr-480	461	25	taxes	taxis	NOUN
ftr-480	461	26	,	,	PUNCT
ftr-480	461	27	94	94	NUM
ftr-480	461	28	tnt	tnt	NOUN
ftr-480	461	29	234	234	NUM
ftr-480	461	30	-	-	SYM
ftr-480	461	31	60	60	NUM
ftr-480	461	32	(	(	PUNCT
ftr-480	461	33	dec	dec	PROPN
ftr-480	461	34	.	.	PROPN
ftr-480	461	35	1	1	NUM
ftr-480	461	36	,	,	PUNCT
ftr-480	461	37	1994	1994	NUM
ftr-480	461	38	)	)	PUNCT
ftr-480	461	39	(	(	PUNCT
ftr-480	461	40	lexis	lexis	X
ftr-480	461	41	,	,	PUNCT
ftr-480	461	42	fedtax	fedtax	NOUN
ftr-480	461	43	library	library	NOUN
ftr-480	461	44	,	,	PUNCT
ftr-480	461	45	tnt	tnt	NOUN
ftr-480	461	46	file	file	NOUN
ftr-480	461	47	)	)	PUNCT
ftr-480	461	48	;	;	PUNCT
ftr-480	461	49	alliance	alliance	PROPN
ftr-480	461	50	usa	usa	PROPN
ftr-480	461	51	,	,	PUNCT
ftr-480	461	52	unlimited	unlimited	ADJ
ftr-480	461	53	savings	saving	NOUN
ftr-480	461	54	allowance	allowance	NOUN
ftr-480	461	55	(	(	PUNCT
ftr-480	461	56	usa	usa	NOUN
ftr-480	461	57	)	)	PUNCT
ftr-480	461	58	tax	tax	NOUN
ftr-480	461	59	system	system	NOUN
ftr-480	461	60	,	,	PUNCT
ftr-480	461	61	66	66	NUM
ftr-480	461	62	tax	tax	NOUN
ftr-480	461	63	notes	note	NOUN
ftr-480	461	64	1485	1485	NUM
ftr-480	461	65	(	(	PUNCT
ftr-480	461	66	mar	mar	PROPN
ftr-480	461	67	.	.	PROPN
ftr-480	461	68	10	10	NUM
ftr-480	461	69	,	,	PUNCT
ftr-480	461	70	1995	1995	NUM
ftr-480	461	71	)	)	PUNCT
ftr-480	461	72	.	.	PUNCT
ftr-480	462	1	as	as	ADP
ftr-480	462	2	of	of	ADP
ftr-480	462	3	this	this	DET
ftr-480	462	4	writing	writing	NOUN
ftr-480	462	5	,	,	PUNCT
ftr-480	462	6	no	no	DET
ftr-480	462	7	legislation	legislation	NOUN
ftr-480	462	8	has	have	AUX
ftr-480	462	9	been	be	AUX
ftr-480	462	10	introduced	introduce	VERB
ftr-480	462	11	.	.	PUNCT
ftr-480	463	1	[	[	X
ftr-480	463	2	vol	vol	NOUN
ftr-480	463	3	2:8	2:8	NUM
ftr-480	463	4	acconunodating	acconunodate	VERB
ftr-480	463	5	the	the	DET
ftr-480	463	6	"	"	PUNCT
ftr-480	463	7	low	low	ADJ
ftr-480	463	8	-	-	PUNCT
ftr-480	463	9	income	income	NOUN
ftr-480	463	10	"	"	PUNCT
ftr-480	463	11	30	30	NUM
ftr-480	463	12	%	%	NOUN
ftr-480	463	13	to	to	PART
ftr-480	463	14	100	100	NUM
ftr-480	463	15	%	%	NOUN
ftr-480	463	16	larger	large	ADJ
ftr-480	463	17	than	than	ADP
ftr-480	463	18	the	the	DET
ftr-480	463	19	existing	exist	VERB
ftr-480	463	20	credit	credit	NOUN
ftr-480	463	21	after	after	SCONJ
ftr-480	463	22	all	all	PRON
ftr-480	463	23	of	of	ADP
ftr-480	463	24	the	the	DET
ftr-480	463	25	1993	1993	NUM
ftr-480	463	26	act	act	NOUN
ftr-480	463	27	changes	change	NOUN
ftr-480	463	28	to	to	ADP
ftr-480	463	29	it	it	PRON
ftr-480	463	30	are	be	AUX
ftr-480	463	31	fully	fully	ADV
ftr-480	463	32	phased	phase	VERB
ftr-480	463	33	in.5	in.5	PROPN
ftr-480	463	34	2	2	NUM
ftr-480	463	35	thus	thus	ADV
ftr-480	463	36	,	,	PUNCT
ftr-480	463	37	by	by	ADP
ftr-480	463	38	1996	1996	NUM
ftr-480	463	39	,	,	PUNCT
ftr-480	463	40	the	the	DET
ftr-480	463	41	maximum	maximum	PROPN
ftr-480	463	42	nunn	nunn	PROPN
ftr-480	463	43	-	-	PUNCT
ftr-480	463	44	domenici	domenici	NOUN
ftr-480	463	45	eitc	eitc	NOUN
ftr-480	463	46	would	would	AUX
ftr-480	463	47	be	be	AUX
ftr-480	463	48	between	between	ADP
ftr-480	463	49	$	$	SYM
ftr-480	463	50	4,628	4,628	NUM
ftr-480	463	51	and	and	CCONJ
ftr-480	463	52	$	$	SYM
ftr-480	463	53	7,120	7,120	NUM
ftr-480	463	54	for	for	ADP
ftr-480	463	55	a	a	DET
ftr-480	463	56	qualifying	qualify	VERB
ftr-480	463	57	family	family	NOUN
ftr-480	463	58	with	with	ADP
ftr-480	463	59	two	two	NUM
ftr-480	463	60	or	or	CCONJ
ftr-480	463	61	more	more	ADJ
ftr-480	463	62	children	child	NOUN
ftr-480	463	63	.	.	PUNCT
ftr-480	464	1	3	3	NUM
ftr-480	464	2	the	the	DET
ftr-480	464	3	credit	credit	NOUN
ftr-480	464	4	would	would	AUX
ftr-480	464	5	be	be	AUX
ftr-480	464	6	refundable	refundable	ADJ
ftr-480	464	7	,	,	PUNCT
ftr-480	464	8	as	as	ADP
ftr-480	464	9	under	under	ADP
ftr-480	464	10	current	current	ADJ
ftr-480	464	11	law	law	NOUN
ftr-480	464	12	.	.	PUNCT
ftr-480	465	1	in	in	ADP
ftr-480	465	2	addition	addition	NOUN
ftr-480	465	3	to	to	ADP
ftr-480	465	4	an	an	DET
ftr-480	465	5	eitc	eitc	NOUN
ftr-480	465	6	,	,	PUNCT
ftr-480	465	7	the	the	DET
ftr-480	465	8	nunn	nunn	PROPN
ftr-480	465	9	-	-	PUNCT
ftr-480	465	10	domenici	domenici	NOUN
ftr-480	465	11	plan	plan	NOUN
ftr-480	465	12	includes	include	VERB
ftr-480	465	13	a	a	DET
ftr-480	465	14	payroll	payroll	NOUN
ftr-480	465	15	tax	tax	NOUN
ftr-480	465	16	credit	credit	NOUN
ftr-480	465	17	that	that	PRON
ftr-480	465	18	would	would	AUX
ftr-480	465	19	permit	permit	VERB
ftr-480	465	20	taxpayers	taxpayer	NOUN
ftr-480	465	21	to	to	PART
ftr-480	465	22	reduce	reduce	VERB
ftr-480	465	23	the	the	DET
ftr-480	465	24	cash	cash	NOUN
ftr-480	465	25	-	-	PUNCT
ftr-480	465	26	flow	flow	NOUN
ftr-480	465	27	tax	tax	NOUN
ftr-480	465	28	,	,	PUNCT
ftr-480	465	29	dollar	dollar	NOUN
ftr-480	465	30	-	-	PUNCT
ftr-480	465	31	fordollar	fordollar	ADJ
ftr-480	465	32	,	,	PUNCT
ftr-480	465	33	by	by	ADP
ftr-480	465	34	a	a	DET
ftr-480	465	35	portion	portion	NOUN
ftr-480	465	36	of	of	ADP
ftr-480	465	37	any	any	DET
ftr-480	465	38	payroll	payroll	NOUN
ftr-480	465	39	taxes	taxis	NOUN
ftr-480	465	40	paid	pay	VERB
ftr-480	465	41	,	,	PUNCT
ftr-480	465	42	thereby	thereby	ADV
ftr-480	465	43	effectively	effectively	ADV
ftr-480	465	44	creating	create	VERB
ftr-480	465	45	a	a	DET
ftr-480	465	46	partial	partial	ADJ
ftr-480	465	47	exemption	exemption	NOUN
ftr-480	465	48	from	from	ADP
ftr-480	465	49	the	the	DET
ftr-480	465	50	payroll	payroll	NOUN
ftr-480	465	51	taxes	taxis	NOUN
ftr-480	465	52	.	.	PUNCT
ftr-480	465	53	'	'	PUNCT
ftr-480	466	1	this	this	DET
ftr-480	466	2	credit	credit	NOUN
ftr-480	466	3	,	,	PUNCT
ftr-480	466	4	which	which	PRON
ftr-480	466	5	would	would	AUX
ftr-480	466	6	also	also	ADV
ftr-480	466	7	be	be	AUX
ftr-480	466	8	refundable	refundable	ADJ
ftr-480	466	9	,	,	PUNCT
ftr-480	466	10	would	would	AUX
ftr-480	466	11	phase	phase	VERB
ftr-480	466	12	out	out	ADP
ftr-480	466	13	for	for	ADP
ftr-480	466	14	taxpayers	taxpayer	NOUN
ftr-480	466	15	with	with	ADP
ftr-480	466	16	"	"	PUNCT
ftr-480	466	17	taxable	taxable	ADJ
ftr-480	466	18	incomes	income	NOUN
ftr-480	466	19	"	"	PUNCT
ftr-480	466	20	between	between	ADP
ftr-480	466	21	$	$	SYM
ftr-480	466	22	25,001	25,001	NUM
ftr-480	466	23	and	and	CCONJ
ftr-480	466	24	$	$	SYM
ftr-480	466	25	50,001	50,001	NUM
ftr-480	466	26	.	.	PUNCT
ftr-480	467	1	apart	apart	ADV
ftr-480	467	2	from	from	ADP
ftr-480	467	3	this	this	DET
ftr-480	467	4	credit	credit	NOUN
ftr-480	467	5	,	,	PUNCT
ftr-480	467	6	the	the	DET
ftr-480	467	7	employee	employee	NOUN
ftr-480	467	8	portion	portion	NOUN
ftr-480	467	9	of	of	ADP
ftr-480	467	10	payroll	payroll	NOUN
ftr-480	467	11	taxes	taxis	NOUN
ftr-480	467	12	would	would	AUX
ftr-480	467	13	apparently	apparently	ADV
ftr-480	467	14	continue	continue	VERB
ftr-480	467	15	as	as	ADP
ftr-480	467	16	under	under	ADP
ftr-480	467	17	existing	exist	VERB
ftr-480	467	18	law	law	NOUN
ftr-480	467	19	.	.	PUNCT
ftr-480	468	1	the	the	DET
ftr-480	468	2	nunn	nunn	PROPN
ftr-480	468	3	-	-	PUNCT
ftr-480	468	4	domenici	domenici	PROPN
ftr-480	468	5	plan	plan	NOUN
ftr-480	468	6	also	also	ADV
ftr-480	468	7	includes	include	VERB
ftr-480	468	8	a	a	DET
ftr-480	468	9	"	"	PUNCT
ftr-480	468	10	family	family	NOUN
ftr-480	468	11	living	living	NOUN
ftr-480	468	12	allowance	allowance	NOUN
ftr-480	468	13	"	"	PUNCT
ftr-480	468	14	to	to	PART
ftr-480	468	15	replace	replace	VERB
ftr-480	468	16	the	the	DET
ftr-480	468	17	personal	personal	ADJ
ftr-480	468	18	and	and	CCONJ
ftr-480	468	19	dependency	dependency	NOUN
ftr-480	468	20	exemptions	exemption	NOUN
ftr-480	468	21	and	and	CCONJ
ftr-480	468	22	the	the	DET
ftr-480	468	23	standard	standard	ADJ
ftr-480	468	24	deduction	deduction	NOUN
ftr-480	468	25	.	.	PUNCT
ftr-480	469	1	according	accord	VERB
ftr-480	469	2	to	to	ADP
ftr-480	469	3	senators	senators	PROPN
ftr-480	469	4	nunn	nunn	PROPN
ftr-480	469	5	and	and	CCONJ
ftr-480	469	6	domenici	domenici	PROPN
ftr-480	469	7	,	,	PUNCT
ftr-480	469	8	the	the	DET
ftr-480	469	9	allowance	allowance	NOUN
ftr-480	469	10	"	"	PUNCT
ftr-480	469	11	recognizes	recognize	VERB
ftr-480	469	12	that	that	SCONJ
ftr-480	469	13	every	every	DET
ftr-480	469	14	family	family	NOUN
ftr-480	469	15	's	's	PART
ftr-480	469	16	budget	budget	NOUN
ftr-480	469	17	includes	include	VERB
ftr-480	469	18	necessities	necessity	NOUN
ftr-480	469	19	and	and	CCONJ
ftr-480	469	20	that	that	SCONJ
ftr-480	469	21	the	the	DET
ftr-480	469	22	federal	federal	ADJ
ftr-480	469	23	government	government	NOUN
ftr-480	469	24	should	should	AUX
ftr-480	469	25	not	not	PART
ftr-480	469	26	tax	tax	VERB
ftr-480	469	27	the	the	DET
ftr-480	469	28	first	first	ADJ
ftr-480	469	29	dollars	dollar	NOUN
ftr-480	469	30	earned	earn	VERB
ftr-480	469	31	and	and	CCONJ
ftr-480	469	32	spent	spend	VERB
ftr-480	469	33	to	to	PART
ftr-480	469	34	maintain	maintain	VERB
ftr-480	469	35	a	a	DET
ftr-480	469	36	minimal	minimal	ADJ
ftr-480	469	37	standard	standard	NOUN
ftr-480	469	38	of	of	ADP
ftr-480	469	39	living	living	NOUN
ftr-480	469	40	.	.	PUNCT
ftr-480	470	1	"55	"55	PUNCT
ftr-480	471	1	thus	thus	ADV
ftr-480	471	2	,	,	PUNCT
ftr-480	471	3	like	like	ADP
ftr-480	471	4	the	the	DET
ftr-480	471	5	combination	combination	NOUN
ftr-480	471	6	of	of	ADP
ftr-480	471	7	exemptions	exemption	NOUN
ftr-480	471	8	and	and	CCONJ
ftr-480	471	9	the	the	DET
ftr-480	471	10	standard	standard	ADJ
ftr-480	471	11	deduction	deduction	NOUN
ftr-480	471	12	under	under	ADP
ftr-480	471	13	the	the	DET
ftr-480	471	14	income	income	NOUN
ftr-480	471	15	tax	tax	NOUN
ftr-480	471	16	,	,	PUNCT
ftr-480	471	17	the	the	DET
ftr-480	471	18	family	family	NOUN
ftr-480	471	19	living	living	NOUN
ftr-480	471	20	allowance	allowance	NOUN
ftr-480	471	21	would	would	AUX
ftr-480	471	22	establish	establish	VERB
ftr-480	471	23	a	a	DET
ftr-480	471	24	base	base	NOUN
ftr-480	471	25	amount	amount	NOUN
ftr-480	471	26	that	that	PRON
ftr-480	471	27	the	the	DET
ftr-480	471	28	taxable	taxable	ADJ
ftr-480	471	29	unit	unit	NOUN
ftr-480	471	30	could	could	AUX
ftr-480	471	31	consume	consume	VERB
ftr-480	471	32	during	during	ADP
ftr-480	471	33	the	the	DET
ftr-480	471	34	year	year	NOUN
ftr-480	471	35	without	without	ADP
ftr-480	471	36	payment	payment	NOUN
ftr-480	471	37	of	of	ADP
ftr-480	471	38	any	any	DET
ftr-480	471	39	cash	cash	NOUN
ftr-480	471	40	-	-	PUNCT
ftr-480	471	41	flow	flow	NOUN
ftr-480	471	42	tax	tax	NOUN
ftr-480	471	43	.	.	PUNCT
ftr-480	472	1	senators	senator	NOUN
ftr-480	472	2	nunn	nunn	PROPN
ftr-480	472	3	and	and	CCONJ
ftr-480	472	4	domenici	domenici	PROPN
ftr-480	472	5	expect	expect	VERB
ftr-480	472	6	that	that	SCONJ
ftr-480	472	7	the	the	DET
ftr-480	472	8	family	family	NOUN
ftr-480	472	9	living	living	NOUN
ftr-480	472	10	allowance	allowance	NOUN
ftr-480	472	11	will	will	AUX
ftr-480	472	12	be	be	AUX
ftr-480	472	13	170	170	NUM
ftr-480	472	14	%	%	NOUN
ftr-480	472	15	of	of	ADP
ftr-480	472	16	the	the	DET
ftr-480	472	17	federal	federal	ADJ
ftr-480	472	18	poverty	poverty	NOUN
ftr-480	472	19	guideline	guideline	NOUN
ftr-480	472	20	.	.	PUNCT
ftr-480	473	1	therefore	therefore	ADV
ftr-480	473	2	,	,	PUNCT
ftr-480	473	3	the	the	DET
ftr-480	473	4	allowances	allowance	NOUN
ftr-480	473	5	for	for	ADP
ftr-480	473	6	1994	1994	NUM
ftr-480	473	7	would	would	AUX
ftr-480	473	8	be	be	AUX
ftr-480	473	9	as	as	SCONJ
ftr-480	473	10	follows	follow	VERB
ftr-480	473	11	:	:	PUNCT
ftr-480	473	12	taxable	taxable	ADJ
ftr-480	473	13	unit	unit	NOUN
ftr-480	473	14	allowance	allowance	NOUN
ftr-480	473	15	unmarried	unmarrie	VERB
ftr-480	473	16	individual	individual	ADJ
ftr-480	473	17	$	$	SYM
ftr-480	473	18	12,512	12,512	NUM
ftr-480	473	19	family	family	NOUN
ftr-480	473	20	of	of	ADP
ftr-480	473	21	two	two	NUM
ftr-480	473	22	$	$	SYM
ftr-480	473	23	16,728	16,728	NUM
ftr-480	473	24	family	family	NOUN
ftr-480	473	25	of	of	ADP
ftr-480	473	26	three	three	NUM
ftr-480	473	27	$	$	SYM
ftr-480	473	28	20,944	20,944	NUM
ftr-480	473	29	family	family	NOUN
ftr-480	473	30	of	of	ADP
ftr-480	473	31	four	four	NUM
ftr-480	473	32	$	$	SYM
ftr-480	473	33	25,160	25,160	NUM
ftr-480	473	34	family	family	NOUN
ftr-480	473	35	of	of	ADP
ftr-480	473	36	five	five	NUM
ftr-480	473	37	$	$	SYM
ftr-480	473	38	29,376	29,376	NUM
ftr-480	473	39	the	the	DET
ftr-480	473	40	additional	additional	ADJ
ftr-480	473	41	allowance	allowance	NOUN
ftr-480	473	42	for	for	ADP
ftr-480	473	43	each	each	DET
ftr-480	473	44	family	family	NOUN
ftr-480	473	45	member	member	NOUN
ftr-480	473	46	beyond	beyond	ADP
ftr-480	473	47	the	the	DET
ftr-480	473	48	first	first	ADJ
ftr-480	473	49	one	one	NUM
ftr-480	473	50	is	be	AUX
ftr-480	473	51	$	$	SYM
ftr-480	473	52	4,216	4,216	NUM
ftr-480	473	53	,	,	PUNCT
ftr-480	473	54	with	with	ADP
ftr-480	473	55	that	that	DET
ftr-480	473	56	adjustment	adjustment	NOUN
ftr-480	473	57	being	be	AUX
ftr-480	473	58	permitted	permit	VERB
ftr-480	473	59	for	for	ADP
ftr-480	473	60	any	any	DET
ftr-480	473	61	size	size	NOUN
ftr-480	473	62	family	family	NOUN
ftr-480	473	63	.	.	PUNCT
ftr-480	473	64	'	'	PUNCT
ftr-480	474	1	52	52	NUM
ftr-480	474	2	.	.	PUNCT
ftr-480	475	1	see	see	VERB
ftr-480	475	2	cbo	cbo	PROPN
ftr-480	475	3	seit	seit	PROPN
ftr-480	475	4	estimates	estimate	NOUN
ftr-480	475	5	,	,	PUNCT
ftr-480	475	6	supra	supra	PROPN
ftr-480	475	7	note	note	PROPN
ftr-480	475	8	51	51	NUM
ftr-480	475	9	,	,	PUNCT
ftr-480	475	10	at	at	ADP
ftr-480	475	11	23	23	NUM
ftr-480	475	12	;	;	PUNCT
ftr-480	475	13	domenici	domenici	NOUN
ftr-480	475	14	,	,	PUNCT
ftr-480	475	15	supra	supra	PROPN
ftr-480	475	16	note	note	NOUN
ftr-480	475	17	2	2	NUM
ftr-480	475	18	.	.	PUNCT
ftr-480	476	1	at	at	ADP
ftr-480	476	2	29697	29697	NUM
ftr-480	476	3	.	.	PUNCT
ftr-480	477	1	53	53	NUM
ftr-480	477	2	.	.	PUNCT
ftr-480	478	1	as	as	ADP
ftr-480	478	2	a	a	DET
ftr-480	478	3	result	result	NOUN
ftr-480	478	4	of	of	ADP
ftr-480	478	5	changes	change	NOUN
ftr-480	478	6	enacted	enact	VERB
ftr-480	478	7	by	by	ADP
ftr-480	478	8	the	the	DET
ftr-480	478	9	omnibus	omnibus	ADJ
ftr-480	478	10	budget	budget	NOUN
ftr-480	478	11	reconciliation	reconciliation	NOUN
ftr-480	478	12	act	act	NOUN
ftr-480	478	13	of	of	ADP
ftr-480	478	14	1993	1993	NUM
ftr-480	478	15	(	(	PUNCT
ftr-480	478	16	pub	pub	NOUN
ftr-480	478	17	.	.	PUNCT
ftr-480	479	1	l.	l.	PROPN
ftr-480	479	2	no	no	INTJ
ftr-480	479	3	.	.	PROPN
ftr-480	480	1	103	103	NUM
ftr-480	480	2	-	-	SYM
ftr-480	480	3	66	66	NUM
ftr-480	480	4	,	,	PUNCT
ftr-480	480	5	1993	1993	NUM
ftr-480	480	6	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-480	480	7	.	.	PUNCT
ftr-480	481	1	(	(	PUNCT
ftr-480	481	2	107	107	NUM
ftr-480	481	3	stat	stat	NOUN
ftr-480	481	4	.	.	PUNCT
ftr-480	481	5	)	)	PUNCT
ftr-480	482	1	436	436	NUM
ftr-480	482	2	)	)	PUNCT
ftr-480	482	3	.	.	PUNCT
ftr-480	483	1	the	the	DET
ftr-480	483	2	maximum	maximum	ADJ
ftr-480	483	3	eitc	eitc	ADJ
ftr-480	483	4	benefit	benefit	NOUN
ftr-480	483	5	for	for	ADP
ftr-480	483	6	a	a	DET
ftr-480	483	7	family	family	NOUN
ftr-480	483	8	with	with	ADP
ftr-480	483	9	two	two	NUM
ftr-480	483	10	or	or	CCONJ
ftr-480	483	11	more	more	ADJ
ftr-480	483	12	children	child	NOUN
ftr-480	483	13	is	be	AUX
ftr-480	483	14	projected	project	VERB
ftr-480	483	15	to	to	PART
ftr-480	483	16	be	be	AUX
ftr-480	483	17	s3,560	s3,560	NOUN
ftr-480	483	18	by	by	ADP
ftr-480	483	19	1996	1996	NUM
ftr-480	483	20	.	.	PUNCT
ftr-480	484	1	see	see	VERB
ftr-480	484	2	1994	1994	NUM
ftr-480	484	3	green	green	PROPN
ftr-480	484	4	book	book	NOUN
ftr-480	484	5	,	,	PUNCT
ftr-480	484	6	supra	supra	PROPN
ftr-480	484	7	note	note	PROPN
ftr-480	484	8	34	34	NUM
ftr-480	484	9	,	,	PUNCT
ftr-480	484	10	at	at	ADP
ftr-480	484	11	700	700	NUM
ftr-480	484	12	(	(	PUNCT
ftr-480	484	13	table	table	NOUN
ftr-480	484	14	16	16	NUM
ftr-480	484	15	-	-	SYM
ftr-480	484	16	11	11	NUM
ftr-480	484	17	)	)	PUNCT
ftr-480	484	18	.	.	PUNCT
ftr-480	485	1	54	54	NUM
ftr-480	485	2	.	.	PUNCT
ftr-480	485	3	see	see	VERB
ftr-480	485	4	overview	overview	NOUN
ftr-480	485	5	of	of	ADP
ftr-480	485	6	the	the	DET
ftr-480	485	7	nunn	nunn	PROPN
ftr-480	485	8	/	/	SYM
ftr-480	485	9	domenici	domenici	NOUN
ftr-480	485	10	tax	tax	NOUN
ftr-480	485	11	proposal	proposal	NOUN
ftr-480	485	12	,	,	PUNCT
ftr-480	485	13	in	in	ADP
ftr-480	485	14	seit	seit	PROPN
ftr-480	485	15	background	background	NOUN
ftr-480	485	16	materials	material	NOUN
ftr-480	485	17	,	,	PUNCT
ftr-480	485	18	supra	supra	PROPN
ftr-480	485	19	note	note	NOUN
ftr-480	485	20	51	51	NUM
ftr-480	485	21	,	,	PUNCT
ftr-480	485	22	at	at	ADP
ftr-480	485	23	3	3	NUM
ftr-480	485	24	;	;	PUNCT
ftr-480	485	25	domenici	domenici	NOUN
ftr-480	485	26	,	,	PUNCT
ftr-480	485	27	supra	supra	PROPN
ftr-480	485	28	note	note	NOUN
ftr-480	485	29	2	2	NUM
ftr-480	485	30	,	,	PUNCT
ftr-480	485	31	at	at	ADP
ftr-480	485	32	296	296	NUM
ftr-480	485	33	.	.	PUNCT
ftr-480	486	1	55	55	NUM
ftr-480	486	2	.	.	PUNCT
ftr-480	487	1	see	see	VERB
ftr-480	487	2	domenici	domenici	NOUN
ftr-480	487	3	,	,	PUNCT
ftr-480	487	4	supra	supra	PROPN
ftr-480	487	5	note	note	NOUN
ftr-480	487	6	2	2	NUM
ftr-480	487	7	.	.	PUNCT
ftr-480	488	1	at	at	ADP
ftr-480	488	2	295	295	NUM
ftr-480	488	3	.	.	PUNCT
ftr-480	489	1	56	56	NUM
ftr-480	489	2	.	.	PUNCT
ftr-480	490	1	i	i	PRON
ftr-480	490	2	d.	d.	PROPN
ftr-480	490	3	at	at	ADP
ftr-480	490	4	295	295	NUM
ftr-480	490	5	n.73	n.73	NOUN
ftr-480	490	6	.	.	PUNCT
ftr-480	491	1	the	the	DET
ftr-480	491	2	allowance	allowance	NOUN
ftr-480	491	3	would	would	AUX
ftr-480	491	4	be	be	AUX
ftr-480	491	5	indexed	index	VERB
ftr-480	491	6	to	to	ADP
ftr-480	491	7	inflation	inflation	NOUN
ftr-480	491	8	.	.	PUNCT
ftr-480	492	1	the	the	DET
ftr-480	492	2	figures	figure	NOUN
ftr-480	492	3	are	be	AUX
ftr-480	492	4	based	base	VERB
ftr-480	492	5	on	on	ADP
ftr-480	492	6	the	the	DET
ftr-480	492	7	1994	1994	NUM
ftr-480	492	8	poverty	poverty	NOUN
ftr-480	492	9	guidelines	guideline	NOUN
ftr-480	492	10	.	.	PUNCT
ftr-480	493	1	see	see	VERB
ftr-480	493	2	annual	annual	ADJ
ftr-480	493	3	update	update	NOUN
ftr-480	493	4	of	of	ADP
ftr-480	493	5	the	the	DET
ftr-480	493	6	hhs	hhs	PROPN
ftr-480	493	7	poverty	poverty	NOUN
ftr-480	493	8	guidelines	guideline	NOUN
ftr-480	493	9	,	,	PUNCT
ftr-480	493	10	59	59	NUM
ftr-480	493	11	fed	feed	VERB
ftr-480	493	12	.	.	PUNCT
ftr-480	494	1	reg	reg	PROPN
ftr-480	494	2	.	.	PUNCT
ftr-480	495	1	6277	6277	NUM
ftr-480	495	2	(	(	PUNCT
ftr-480	495	3	1994	1994	NUM
ftr-480	495	4	)	)	PUNCT
ftr-480	495	5	.	.	PUNCT
ftr-480	496	1	19951	19951	NUM
ftr-480	496	2	florida	florida	PROPN
ftr-480	496	3	tax	tax	NOUN
ftr-480	496	4	review	review	NOUN
ftr-480	496	5	finally	finally	ADV
ftr-480	496	6	,	,	PUNCT
ftr-480	496	7	the	the	DET
ftr-480	496	8	nunn	nunn	PROPN
ftr-480	496	9	-	-	PUNCT
ftr-480	496	10	domenici	domenici	NOUN
ftr-480	496	11	cash	cash	NOUN
ftr-480	496	12	-	-	PUNCT
ftr-480	496	13	flow	flow	NOUN
ftr-480	496	14	tax	tax	NOUN
ftr-480	496	15	would	would	AUX
ftr-480	496	16	be	be	AUX
ftr-480	496	17	implemented	implement	VERB
ftr-480	496	18	with	with	ADP
ftr-480	496	19	graduated	graduate	VERB
ftr-480	496	20	tax	tax	NOUN
ftr-480	496	21	rates	rate	NOUN
ftr-480	496	22	.	.	PUNCT
ftr-480	497	1	the	the	DET
ftr-480	497	2	combination	combination	NOUN
ftr-480	497	3	of	of	ADP
ftr-480	497	4	the	the	DET
ftr-480	497	5	eitc	eitc	NOUN
ftr-480	497	6	,	,	PUNCT
ftr-480	497	7	payroll	payroll	NOUN
ftr-480	497	8	tax	tax	NOUN
ftr-480	497	9	credit	credit	NOUN
ftr-480	497	10	,	,	PUNCT
ftr-480	497	11	and	and	CCONJ
ftr-480	497	12	family	family	NOUN
ftr-480	497	13	living	living	NOUN
ftr-480	497	14	allowance	allowance	NOUN
ftr-480	497	15	should	should	AUX
ftr-480	497	16	ensure	ensure	VERB
ftr-480	497	17	that	that	SCONJ
ftr-480	497	18	virtually	virtually	ADV
ftr-480	497	19	all	all	PRON
ftr-480	497	20	low	low	ADJ
ftr-480	497	21	-	-	PUNCT
ftr-480	497	22	income	income	NOUN
ftr-480	497	23	taxpayers	taxpayer	NOUN
ftr-480	497	24	would	would	AUX
ftr-480	497	25	be	be	AUX
ftr-480	497	26	exempt	exempt	ADJ
ftr-480	497	27	from	from	ADP
ftr-480	497	28	paying	pay	VERB
ftr-480	497	29	positive	positive	ADJ
ftr-480	497	30	cash	cash	NOUN
ftr-480	497	31	-	-	PUNCT
ftr-480	497	32	flow	flow	NOUN
ftr-480	497	33	taxes	taxis	NOUN
ftr-480	497	34	.	.	PUNCT
ftr-480	498	1	for	for	ADP
ftr-480	498	2	any	any	DET
ftr-480	498	3	low	low	ADJ
ftr-480	498	4	-	-	PUNCT
ftr-480	498	5	income	income	NOUN
ftr-480	498	6	taxpayers	taxpayer	NOUN
ftr-480	498	7	not	not	PART
ftr-480	498	8	so	so	ADV
ftr-480	498	9	exempted	exempt	VERB
ftr-480	498	10	,	,	PUNCT
ftr-480	498	11	the	the	DET
ftr-480	498	12	tax	tax	NOUN
ftr-480	498	13	would	would	AUX
ftr-480	498	14	be	be	AUX
ftr-480	498	15	determined	determine	VERB
ftr-480	498	16	at	at	ADP
ftr-480	498	17	the	the	DET
ftr-480	498	18	lowest	low	ADJ
ftr-480	498	19	of	of	ADP
ftr-480	498	20	the	the	DET
ftr-480	498	21	graduated	graduate	VERB
ftr-480	498	22	rates	rate	NOUN
ftr-480	498	23	.	.	PUNCT
ftr-480	499	1	the	the	DET
ftr-480	499	2	congressional	congressional	ADJ
ftr-480	499	3	budget	budget	NOUN
ftr-480	499	4	office	office	NOUN
ftr-480	499	5	estimated	estimate	VERB
ftr-480	499	6	that	that	SCONJ
ftr-480	499	7	a	a	DET
ftr-480	499	8	prototype	prototype	NOUN
ftr-480	499	9	of	of	ADP
ftr-480	499	10	the	the	DET
ftr-480	499	11	cash	cash	NOUN
ftr-480	499	12	-	-	PUNCT
ftr-480	499	13	flow	flow	NOUN
ftr-480	499	14	tax	tax	NOUN
ftr-480	499	15	being	be	AUX
ftr-480	499	16	considered	consider	VERB
ftr-480	499	17	by	by	ADP
ftr-480	499	18	senators	senator	NOUN
ftr-480	499	19	nunn	nunn	PROPN
ftr-480	499	20	and	and	CCONJ
ftr-480	499	21	domenici	domenici	PROPN
ftr-480	499	22	might	might	AUX
ftr-480	499	23	require	require	VERB
ftr-480	499	24	tax	tax	NOUN
ftr-480	499	25	rates	rate	NOUN
ftr-480	499	26	in	in	ADP
ftr-480	499	27	the	the	DET
ftr-480	499	28	following	follow	VERB
ftr-480	499	29	ranges	range	NOUN
ftr-480	499	30	for	for	ADP
ftr-480	499	31	a	a	DET
ftr-480	499	32	married	married	ADJ
ftr-480	499	33	couple	couple	NOUN
ftr-480	499	34	filing	file	VERB
ftr-480	499	35	a	a	DET
ftr-480	499	36	joint	joint	ADJ
ftr-480	499	37	return	return	NOUN
ftr-480	499	38	:	:	PUNCT
ftr-480	499	39	5	5	NUM
ftr-480	499	40	7	7	NUM
ftr-480	499	41	prototype	prototype	NOUN
ftr-480	499	42	cash	cash	NOUN
ftr-480	499	43	-	-	PUNCT
ftr-480	499	44	flow	flow	NOUN
ftr-480	499	45	tax	tax	NOUN
ftr-480	499	46	taxable	taxable	ADJ
ftr-480	499	47	income58	income58	NOUN
ftr-480	499	48	current	current	ADJ
ftr-480	499	49	law	law	PROPN
ftr-480	499	50	high	high	ADJ
ftr-480	499	51	range	range	NOUN
ftr-480	499	52	low	low	ADJ
ftr-480	499	53	range	range	NOUN
ftr-480	499	54	0-$38,000	0-$38,000	NUM
ftr-480	499	55	15	15	NUM
ftr-480	499	56	%	%	NOUN
ftr-480	499	57	16	16	NUM
ftr-480	499	58	%	%	NOUN
ftr-480	499	59	14	14	NUM
ftr-480	499	60	%	%	NOUN
ftr-480	499	61	$	$	SYM
ftr-480	499	62	38,000	38,000	NUM
ftr-480	499	63	$	$	SYM
ftr-480	499	64	91,850	91,850	NUM
ftr-480	499	65	28	28	NUM
ftr-480	499	66	%	%	NOUN
ftr-480	499	67	38	38	NUM
ftr-480	499	68	%	%	NOUN
ftr-480	499	69	28	28	NUM
ftr-480	499	70	%	%	NOUN
ftr-480	499	71	$	$	SYM
ftr-480	499	72	91,850	91,850	NUM
ftr-480	499	73	$	$	SYM
ftr-480	499	74	140,000	140,000	NUM
ftr-480	499	75	31	31	NUM
ftr-480	499	76	%	%	NOUN
ftr-480	499	77	49	49	NUM
ftr-480	499	78	%	%	NOUN
ftr-480	499	79	36	36	NUM
ftr-480	499	80	%	%	NOUN
ftr-480	499	81	$	$	SYM
ftr-480	499	82	140,000	140,000	NUM
ftr-480	499	83	$	$	SYM
ftr-480	499	84	250,000	250,000	NUM
ftr-480	499	85	36	36	NUM
ftr-480	499	86	%	%	NOUN
ftr-480	499	87	55	55	NUM
ftr-480	499	88	%	%	NOUN
ftr-480	499	89	36	36	NUM
ftr-480	499	90	%	%	NOUN
ftr-480	499	91	over	over	ADP
ftr-480	499	92	$	$	SYM
ftr-480	499	93	250,000	250,000	NUM
ftr-480	499	94	39.6	39.6	NUM
ftr-480	499	95	%	%	NOUN
ftr-480	499	96	55	55	NUM
ftr-480	499	97	%	%	NOUN
ftr-480	499	98	36	36	NUM
ftr-480	499	99	%	%	NOUN
ftr-480	499	100	a	a	DET
ftr-480	499	101	later	later	ADJ
ftr-480	499	102	description	description	NOUN
ftr-480	499	103	of	of	ADP
ftr-480	499	104	the	the	DET
ftr-480	499	105	nunn	nunn	PROPN
ftr-480	499	106	-	-	PUNCT
ftr-480	499	107	domenici	domenici	NOUN
ftr-480	499	108	plan	plan	NOUN
ftr-480	499	109	suggests	suggest	VERB
ftr-480	499	110	that	that	SCONJ
ftr-480	499	111	the	the	DET
ftr-480	499	112	family	family	NOUN
ftr-480	499	113	living	living	NOUN
ftr-480	499	114	allowance	allowance	NOUN
ftr-480	499	115	will	will	AUX
ftr-480	499	116	only	only	ADV
ftr-480	499	117	substitute	substitute	VERB
ftr-480	499	118	for	for	ADP
ftr-480	499	119	the	the	DET
ftr-480	499	120	standard	standard	ADJ
ftr-480	499	121	deduction	deduction	NOUN
ftr-480	499	122	,	,	PUNCT
ftr-480	499	123	with	with	SCONJ
ftr-480	499	124	the	the	DET
ftr-480	499	125	personal	personal	ADJ
ftr-480	499	126	and	and	CCONJ
ftr-480	499	127	dependency	dependency	NOUN
ftr-480	499	128	exemptions	exemption	NOUN
ftr-480	499	129	being	be	AUX
ftr-480	499	130	retained	retain	VERB
ftr-480	499	131	.	.	PUNCT
ftr-480	500	1	see	see	VERB
ftr-480	500	2	alliance	alliance	PROPN
ftr-480	500	3	usa	usa	PROPN
ftr-480	500	4	,	,	PUNCT
ftr-480	500	5	supra	supra	PROPN
ftr-480	500	6	note	note	PROPN
ftr-480	500	7	51	51	NUM
ftr-480	500	8	,	,	PUNCT
ftr-480	500	9	at	at	ADP
ftr-480	500	10	1522	1522	NUM
ftr-480	500	11	.	.	PUNCT
ftr-480	501	1	furthermore	furthermore	ADV
ftr-480	501	2	,	,	PUNCT
ftr-480	501	3	taxpayers	taxpayer	NOUN
ftr-480	501	4	will	will	AUX
ftr-480	501	5	be	be	AUX
ftr-480	501	6	entitled	entitle	VERB
ftr-480	501	7	to	to	PART
ftr-480	501	8	claim	claim	VERB
ftr-480	501	9	a	a	DET
ftr-480	501	10	few	few	ADJ
ftr-480	501	11	itemized	itemize	VERB
ftr-480	501	12	deductions	deduction	NOUN
ftr-480	501	13	in	in	ADP
ftr-480	501	14	addition	addition	NOUN
ftr-480	501	15	to	to	ADP
ftr-480	501	16	the	the	DET
ftr-480	501	17	family	family	NOUN
ftr-480	501	18	living	living	NOUN
ftr-480	501	19	allowance	allowance	NOUN
ftr-480	501	20	.	.	PUNCT
ftr-480	502	1	the	the	DET
ftr-480	502	2	combined	combine	VERB
ftr-480	502	3	benefit	benefit	NOUN
ftr-480	502	4	from	from	ADP
ftr-480	502	5	the	the	DET
ftr-480	502	6	family	family	NOUN
ftr-480	502	7	living	living	NOUN
ftr-480	502	8	allowance	allowance	NOUN
ftr-480	502	9	and	and	CCONJ
ftr-480	502	10	personal	personal	ADJ
ftr-480	502	11	and	and	CCONJ
ftr-480	502	12	dependency	dependency	NOUN
ftr-480	502	13	exemptions	exemption	NOUN
ftr-480	502	14	would	would	AUX
ftr-480	502	15	,	,	PUNCT
ftr-480	502	16	however	however	ADV
ftr-480	502	17	,	,	PUNCT
ftr-480	502	18	be	be	AUX
ftr-480	502	19	somewhat	somewhat	ADV
ftr-480	502	20	smaller	small	ADJ
ftr-480	502	21	than	than	ADP
ftr-480	502	22	the	the	DET
ftr-480	502	23	allowance	allowance	NOUN
ftr-480	502	24	described	describe	VERB
ftr-480	502	25	in	in	ADP
ftr-480	502	26	the	the	DET
ftr-480	502	27	text	text	NOUN
ftr-480	502	28	.	.	PUNCT
ftr-480	503	1	for	for	ADP
ftr-480	503	2	example	example	NOUN
ftr-480	503	3	,	,	PUNCT
ftr-480	503	4	the	the	DET
ftr-480	503	5	tax	tax	NOUN
ftr-480	503	6	-	-	PUNCT
ftr-480	503	7	free	free	ADJ
ftr-480	503	8	consumption	consumption	NOUN
ftr-480	503	9	amount	amount	NOUN
ftr-480	503	10	for	for	ADP
ftr-480	503	11	a	a	DET
ftr-480	503	12	family	family	NOUN
ftr-480	503	13	of	of	ADP
ftr-480	503	14	four	four	NUM
ftr-480	503	15	wold	wold	ADJ
ftr-480	503	16	be	be	AUX
ftr-480	503	17	only	only	ADV
ftr-480	503	18	$	$	SYM
ftr-480	503	19	20,000	20,000	NUM
ftr-480	503	20	,	,	PUNCT
ftr-480	503	21	not	not	PART
ftr-480	503	22	$	$	SYM
ftr-480	503	23	25,160	25,160	NUM
ftr-480	503	24	.	.	PUNCT
ftr-480	504	1	i	i	PRON
ftr-480	504	2	d.	d.	PROPN
ftr-480	504	3	congressman	congressman	PROPN
ftr-480	504	4	armey	armey	PROPN
ftr-480	504	5	's	's	PART
ftr-480	504	6	bill	bill	NOUN
ftr-480	504	7	would	would	AUX
ftr-480	504	8	also	also	ADV
ftr-480	504	9	establish	establish	VERB
ftr-480	504	10	a	a	DET
ftr-480	504	11	base	base	NOUN
ftr-480	504	12	amount	amount	NOUN
ftr-480	504	13	below	below	ADP
ftr-480	504	14	which	which	PRON
ftr-480	504	15	no	no	DET
ftr-480	504	16	taxes	taxis	NOUN
ftr-480	504	17	would	would	AUX
ftr-480	504	18	be	be	AUX
ftr-480	504	19	due	due	ADJ
ftr-480	504	20	.	.	PUNCT
ftr-480	505	1	it	it	PRON
ftr-480	505	2	would	would	AUX
ftr-480	505	3	provide	provide	VERB
ftr-480	505	4	a	a	DET
ftr-480	505	5	standard	standard	ADJ
ftr-480	505	6	deduction	deduction	NOUN
ftr-480	505	7	of	of	ADP
ftr-480	505	8	$	$	SYM
ftr-480	505	9	24,700	24,700	NUM
ftr-480	505	10	for	for	ADP
ftr-480	505	11	a	a	DET
ftr-480	505	12	married	married	ADJ
ftr-480	505	13	couple	couple	NOUN
ftr-480	505	14	filing	filing	NOUN
ftr-480	505	15	jointly	jointly	ADV
ftr-480	505	16	,	,	PUNCT
ftr-480	505	17	smaller	small	ADJ
ftr-480	505	18	amounts	amount	NOUN
ftr-480	505	19	for	for	ADP
ftr-480	505	20	taxpayers	taxpayer	NOUN
ftr-480	505	21	filing	file	VERB
ftr-480	505	22	as	as	ADP
ftr-480	505	23	heads	head	NOUN
ftr-480	505	24	of	of	ADP
ftr-480	505	25	household	household	NOUN
ftr-480	505	26	or	or	CCONJ
ftr-480	505	27	unmarried	unmarried	ADJ
ftr-480	505	28	individuals	individual	NOUN
ftr-480	505	29	,	,	PUNCT
ftr-480	505	30	and	and	CCONJ
ftr-480	505	31	an	an	DET
ftr-480	505	32	additional	additional	ADJ
ftr-480	505	33	$	$	SYM
ftr-480	505	34	5,000	5,000	NUM
ftr-480	505	35	deduction	deduction	NOUN
ftr-480	505	36	for	for	ADP
ftr-480	505	37	each	each	DET
ftr-480	505	38	dependent	dependent	ADJ
ftr-480	505	39	.	.	PUNCT
ftr-480	506	1	thus	thus	ADV
ftr-480	506	2	,	,	PUNCT
ftr-480	506	3	a	a	DET
ftr-480	506	4	married	married	ADJ
ftr-480	506	5	couple	couple	NOUN
ftr-480	506	6	with	with	ADP
ftr-480	506	7	two	two	NUM
ftr-480	506	8	children	child	NOUN
ftr-480	506	9	and	and	CCONJ
ftr-480	506	10	earned	earn	VERB
ftr-480	506	11	income	income	NOUN
ftr-480	506	12	of	of	ADP
ftr-480	506	13	$	$	SYM
ftr-480	506	14	34,700	34,700	NUM
ftr-480	506	15	or	or	CCONJ
ftr-480	506	16	less	less	ADV
ftr-480	506	17	would	would	AUX
ftr-480	506	18	owe	owe	VERB
ftr-480	506	19	no	no	DET
ftr-480	506	20	tax	tax	NOUN
ftr-480	506	21	under	under	ADP
ftr-480	506	22	this	this	DET
ftr-480	506	23	proposal	proposal	NOUN
ftr-480	506	24	.	.	PUNCT
ftr-480	507	1	all	all	DET
ftr-480	507	2	amounts	amount	NOUN
ftr-480	507	3	would	would	AUX
ftr-480	507	4	be	be	AUX
ftr-480	507	5	indexed	index	VERB
ftr-480	507	6	to	to	ADP
ftr-480	507	7	inflation	inflation	NOUN
ftr-480	507	8	.	.	PUNCT
ftr-480	508	1	see	see	VERB
ftr-480	508	2	h.r	h.r	PROPN
ftr-480	508	3	.	.	PROPN
ftr-480	508	4	4585	4585	NUM
ftr-480	508	5	,	,	PUNCT
ftr-480	508	6	103d	103d	NUM
ftr-480	508	7	cong	cong	NOUN
ftr-480	508	8	.	.	PROPN
ftr-480	509	1	,	,	PUNCT
ftr-480	509	2	2d	2d	NUM
ftr-480	509	3	sess	sess	NOUN
ftr-480	509	4	.	.	PUNCT
ftr-480	510	1	§	§	PROPN
ftr-480	510	2	101	101	NUM
ftr-480	510	3	(	(	PUNCT
ftr-480	510	4	1994	1994	NUM
ftr-480	510	5	)	)	PUNCT
ftr-480	510	6	.	.	PUNCT
ftr-480	511	1	finally	finally	ADV
ftr-480	511	2	,	,	PUNCT
ftr-480	511	3	last	last	ADJ
ftr-480	511	4	year	year	NOUN
ftr-480	511	5	's	's	PART
ftr-480	511	6	danforth	danforth	PROPN
ftr-480	511	7	-	-	PUNCT
ftr-480	511	8	boren	boren	PROPN
ftr-480	511	9	bill	bill	PROPN
ftr-480	511	10	proposed	propose	VERB
ftr-480	511	11	to	to	PART
ftr-480	511	12	increase	increase	VERB
ftr-480	511	13	the	the	DET
ftr-480	511	14	standard	standard	ADJ
ftr-480	511	15	deduction	deduction	NOUN
ftr-480	511	16	for	for	ADP
ftr-480	511	17	taxpayers	taxpayer	NOUN
ftr-480	511	18	filing	file	VERB
ftr-480	511	19	joint	joint	ADJ
ftr-480	511	20	returns	return	NOUN
ftr-480	511	21	by	by	ADP
ftr-480	511	22	$	$	SYM
ftr-480	511	23	8,650	8,650	NUM
ftr-480	511	24	(	(	PUNCT
ftr-480	511	25	to	to	ADP
ftr-480	511	26	a	a	DET
ftr-480	511	27	total	total	NOUN
ftr-480	511	28	of	of	ADP
ftr-480	511	29	$	$	SYM
ftr-480	511	30	15,200	15,200	NUM
ftr-480	511	31	if	if	SCONJ
ftr-480	511	32	applicable	applicable	ADJ
ftr-480	511	33	for	for	ADP
ftr-480	511	34	1994	1994	NUM
ftr-480	511	35	)	)	PUNCT
ftr-480	511	36	.	.	PUNCT
ftr-480	512	1	smaller	small	ADJ
ftr-480	512	2	increases	increase	NOUN
ftr-480	512	3	were	be	AUX
ftr-480	512	4	provided	provide	VERB
ftr-480	512	5	for	for	ADP
ftr-480	512	6	other	other	ADJ
ftr-480	512	7	tax	tax	NOUN
ftr-480	512	8	filers	filer	NOUN
ftr-480	512	9	.	.	PUNCT
ftr-480	513	1	however	however	ADV
ftr-480	513	2	,	,	PUNCT
ftr-480	513	3	the	the	DET
ftr-480	513	4	increases	increase	NOUN
ftr-480	513	5	only	only	ADV
ftr-480	513	6	applied	apply	VERB
ftr-480	513	7	to	to	ADP
ftr-480	513	8	low	low	ADJ
ftr-480	513	9	-	-	PUNCT
ftr-480	513	10	income	income	NOUN
ftr-480	513	11	filers	filer	NOUN
ftr-480	513	12	and	and	CCONJ
ftr-480	513	13	would	would	AUX
ftr-480	513	14	have	have	AUX
ftr-480	513	15	been	be	AUX
ftr-480	513	16	phased	phase	VERB
ftr-480	513	17	out	out	ADP
ftr-480	513	18	beginning	begin	VERB
ftr-480	513	19	at	at	ADP
ftr-480	513	20	agi	agi	NOUN
ftr-480	513	21	levels	level	NOUN
ftr-480	513	22	of	of	ADP
ftr-480	513	23	$	$	SYM
ftr-480	513	24	45,000	45,000	NUM
ftr-480	513	25	for	for	ADP
ftr-480	513	26	joint	joint	ADJ
ftr-480	513	27	filers	filer	NOUN
ftr-480	513	28	and	and	CCONJ
ftr-480	513	29	$	$	SYM
ftr-480	513	30	27,000	27,000	NUM
ftr-480	513	31	for	for	ADP
ftr-480	513	32	single	single	ADJ
ftr-480	513	33	filers	filer	NOUN
ftr-480	513	34	.	.	PUNCT
ftr-480	514	1	once	once	ADV
ftr-480	514	2	again	again	ADV
ftr-480	514	3	,	,	PUNCT
ftr-480	514	4	all	all	DET
ftr-480	514	5	dollar	dollar	NOUN
ftr-480	514	6	amounts	amount	NOUN
ftr-480	514	7	would	would	AUX
ftr-480	514	8	have	have	AUX
ftr-480	514	9	been	be	AUX
ftr-480	514	10	indexed	index	VERB
ftr-480	514	11	to	to	ADP
ftr-480	514	12	inflation	inflation	NOUN
ftr-480	514	13	.	.	PUNCT
ftr-480	515	1	see	see	VERB
ftr-480	515	2	s.	s.	PROPN
ftr-480	515	3	2160	2160	NUM
ftr-480	515	4	,	,	PUNCT
ftr-480	515	5	103d	103d	NUM
ftr-480	515	6	cong	cong	NOUN
ftr-480	515	7	.	.	PROPN
ftr-480	515	8	,	,	PUNCT
ftr-480	515	9	2d	2d	NUM
ftr-480	515	10	sess	sess	NOUN
ftr-480	515	11	.	.	PUNCT
ftr-480	516	1	§	§	PROPN
ftr-480	516	2	202	202	NUM
ftr-480	516	3	(	(	PUNCT
ftr-480	516	4	1994	1994	NUM
ftr-480	516	5	)	)	PUNCT
ftr-480	516	6	.	.	PUNCT
ftr-480	517	1	57	57	NUM
ftr-480	517	2	.	.	PUNCT
ftr-480	518	1	cbo	cbo	PROPN
ftr-480	518	2	seit	seit	PROPN
ftr-480	518	3	estimates	estimate	NOUN
ftr-480	518	4	,	,	PUNCT
ftr-480	518	5	supra	supra	PROPN
ftr-480	518	6	note	note	PROPN
ftr-480	518	7	51	51	NUM
ftr-480	518	8	,	,	PUNCT
ftr-480	518	9	at	at	ADP
ftr-480	518	10	22	22	NUM
ftr-480	518	11	-	-	SYM
ftr-480	518	12	23	23	NUM
ftr-480	518	13	(	(	PUNCT
ftr-480	518	14	tables	table	NOUN
ftr-480	518	15	2	2	NUM
ftr-480	518	16	and	and	CCONJ
ftr-480	518	17	3	3	NUM
ftr-480	518	18	)	)	PUNCT
ftr-480	518	19	.	.	PUNCT
ftr-480	519	1	the	the	DET
ftr-480	519	2	ranges	range	NOUN
ftr-480	519	3	depend	depend	VERB
ftr-480	519	4	on	on	ADP
ftr-480	519	5	the	the	DET
ftr-480	519	6	assumed	assume	VERB
ftr-480	519	7	incidence	incidence	NOUN
ftr-480	519	8	of	of	ADP
ftr-480	519	9	current	current	ADJ
ftr-480	519	10	taxes	taxis	NOUN
ftr-480	519	11	and	and	CCONJ
ftr-480	519	12	whether	whether	SCONJ
ftr-480	519	13	the	the	DET
ftr-480	519	14	savings	saving	NOUN
ftr-480	519	15	rate	rate	NOUN
ftr-480	519	16	is	be	AUX
ftr-480	519	17	determined	determine	VERB
ftr-480	519	18	by	by	ADP
ftr-480	519	19	the	the	DET
ftr-480	519	20	residual	residual	ADJ
ftr-480	519	21	or	or	CCONJ
ftr-480	519	22	net	net	ADJ
ftr-480	519	23	worth	worth	ADJ
ftr-480	519	24	method	method	NOUN
ftr-480	519	25	.	.	PUNCT
ftr-480	520	1	see	see	VERB
ftr-480	520	2	supra	supra	PROPN
ftr-480	520	3	note	note	PROPN
ftr-480	520	4	27	27	NUM
ftr-480	520	5	and	and	CCONJ
ftr-480	520	6	accompanying	accompany	VERB
ftr-480	520	7	text	text	NOUN
ftr-480	520	8	.	.	PUNCT
ftr-480	521	1	58	58	NUM
ftr-480	521	2	.	.	PUNCT
ftr-480	522	1	"	"	PUNCT
ftr-480	522	2	taxable	taxable	ADJ
ftr-480	522	3	income	income	NOUN
ftr-480	522	4	"	"	PUNCT
ftr-480	522	5	means	mean	VERB
ftr-480	522	6	taxable	taxable	ADJ
ftr-480	522	7	consumed	consume	VERB
ftr-480	522	8	income	income	NOUN
ftr-480	522	9	for	for	ADP
ftr-480	522	10	purposes	purpose	NOUN
ftr-480	522	11	of	of	ADP
ftr-480	522	12	the	the	DET
ftr-480	522	13	prototype	prototype	NOUN
ftr-480	522	14	cash	cash	NOUN
ftr-480	522	15	-	-	PUNCT
ftr-480	522	16	flow	flow	NOUN
ftr-480	522	17	tax	tax	NOUN
ftr-480	522	18	.	.	PUNCT
ftr-480	523	1	also	also	ADV
ftr-480	523	2	,	,	PUNCT
ftr-480	523	3	the	the	DET
ftr-480	523	4	"	"	PUNCT
ftr-480	523	5	zero	zero	NUM
ftr-480	523	6	-	-	PUNCT
ftr-480	523	7	bracket	bracket	NOUN
ftr-480	523	8	"	"	PUNCT
ftr-480	523	9	level	level	NOUN
ftr-480	523	10	-	-	PUNCT
ftr-480	523	11	the	the	DET
ftr-480	523	12	amount	amount	NOUN
ftr-480	523	13	of	of	ADP
ftr-480	523	14	income	income	NOUN
ftr-480	523	15	that	that	PRON
ftr-480	523	16	would	would	AUX
ftr-480	523	17	escape	escape	VERB
ftr-480	523	18	tax	tax	NOUN
ftr-480	523	19	altogether	altogether	ADV
ftr-480	523	20	due	due	ADJ
ftr-480	523	21	to	to	ADP
ftr-480	523	22	either	either	CCONJ
ftr-480	523	23	the	the	DET
ftr-480	523	24	combination	combination	NOUN
ftr-480	523	25	of	of	ADP
ftr-480	523	26	exemptions	exemption	NOUN
ftr-480	523	27	and	and	CCONJ
ftr-480	523	28	the	the	DET
ftr-480	523	29	standard	standard	ADJ
ftr-480	523	30	deduction	deduction	NOUN
ftr-480	523	31	under	under	ADP
ftr-480	523	32	current	current	ADJ
ftr-480	523	33	law	law	NOUN
ftr-480	523	34	or	or	CCONJ
ftr-480	523	35	the	the	DET
ftr-480	523	36	proposed	propose	VERB
ftr-480	523	37	family	family	NOUN
ftr-480	523	38	living	living	NOUN
ftr-480	523	39	allowance	allowance	NOUN
ftr-480	523	40	under	under	ADP
ftr-480	523	41	the	the	DET
ftr-480	523	42	cash	cash	NOUN
ftr-480	523	43	-	-	PUNCT
ftr-480	523	44	flow	flow	NOUN
ftr-480	523	45	tax	tax	NOUN
ftr-480	523	46	proposal	proposal	NOUN
ftr-480	523	47	-	-	PUNCT
ftr-480	523	48	would	would	AUX
ftr-480	523	49	not	not	PART
ftr-480	523	50	be	be	AUX
ftr-480	523	51	the	the	DET
ftr-480	523	52	same	same	ADJ
ftr-480	523	53	under	under	ADP
ftr-480	523	54	the	the	DET
ftr-480	523	55	proposal	proposal	NOUN
ftr-480	523	56	and	and	CCONJ
ftr-480	523	57	current	current	ADJ
ftr-480	523	58	law	law	NOUN
ftr-480	523	59	.	.	PUNCT
ftr-480	524	1	thus	thus	ADV
ftr-480	524	2	,	,	PUNCT
ftr-480	524	3	the	the	DET
ftr-480	524	4	rate	rate	NOUN
ftr-480	524	5	structures	structure	NOUN
ftr-480	524	6	of	of	ADP
ftr-480	524	7	current	current	ADJ
ftr-480	524	8	law	law	NOUN
ftr-480	524	9	and	and	CCONJ
ftr-480	524	10	the	the	DET
ftr-480	524	11	proposal	proposal	NOUN
ftr-480	524	12	are	be	AUX
ftr-480	524	13	not	not	PART
ftr-480	524	14	comparable	comparable	ADJ
ftr-480	524	15	.	.	PUNCT
ftr-480	525	1	the	the	DET
ftr-480	525	2	figures	figure	NOUN
ftr-480	525	3	are	be	AUX
ftr-480	525	4	provided	provide	VERB
ftr-480	525	5	only	only	ADV
ftr-480	525	6	to	to	PART
ftr-480	525	7	give	give	VERB
ftr-480	525	8	a	a	DET
ftr-480	525	9	flavor	flavor	NOUN
ftr-480	525	10	for	for	ADP
ftr-480	525	11	the	the	DET
ftr-480	525	12	type	type	NOUN
ftr-480	525	13	of	of	ADP
ftr-480	525	14	rate	rate	NOUN
ftr-480	525	15	structure	structure	NOUN
ftr-480	525	16	that	that	PRON
ftr-480	525	17	might	might	AUX
ftr-480	525	18	be	be	AUX
ftr-480	525	19	necessary	necessary	ADJ
ftr-480	525	20	under	under	ADP
ftr-480	525	21	the	the	DET
ftr-480	525	22	cash	cash	NOUN
ftr-480	525	23	-	-	PUNCT
ftr-480	525	24	flow	flow	NOUN
ftr-480	525	25	tax	tax	NOUN
ftr-480	525	26	.	.	PUNCT
ftr-480	526	1	[	[	X
ftr-480	526	2	vol	vol	NOUN
ftr-480	526	3	.	.	NOUN
ftr-480	526	4	2:8	2:8	NUM
ftr-480	526	5	accommodating	accommodate	VERB
ftr-480	526	6	the	the	DET
ftr-480	526	7	"	"	PUNCT
ftr-480	526	8	low	low	ADJ
ftr-480	526	9	-	-	PUNCT
ftr-480	526	10	income	income	NOUN
ftr-480	526	11	"	"	PUNCT
ftr-480	526	12	b.	b.	PROPN
ftr-480	526	13	implementation	implementation	PROPN
ftr-480	526	14	issues	issue	NOUN
ftr-480	526	15	1	1	NUM
ftr-480	526	16	.	.	PUNCT
ftr-480	527	1	eligibility	eligibility	NOUN
ftr-480	527	2	for	for	ADP
ftr-480	527	3	negative	negative	ADJ
ftr-480	527	4	tax	tax	NOUN
ftr-480	527	5	subsidy.-under	subsidy.-under	PROPN
ftr-480	527	6	current	current	ADJ
ftr-480	527	7	law	law	NOUN
ftr-480	527	8	,	,	PUNCT
ftr-480	527	9	the	the	DET
ftr-480	527	10	eitc	eitc	NOUN
ftr-480	527	11	is	be	AUX
ftr-480	527	12	intended	intend	VERB
ftr-480	527	13	in	in	ADP
ftr-480	527	14	part	part	NOUN
ftr-480	527	15	to	to	PART
ftr-480	527	16	be	be	AUX
ftr-480	527	17	a	a	DET
ftr-480	527	18	work	work	NOUN
ftr-480	527	19	incentive	incentive	NOUN
ftr-480	527	20	,	,	PUNCT
ftr-480	527	21	particularly	particularly	ADV
ftr-480	527	22	for	for	ADP
ftr-480	527	23	people	people	NOUN
ftr-480	527	24	making	make	VERB
ftr-480	527	25	the	the	DET
ftr-480	527	26	transition	transition	NOUN
ftr-480	527	27	from	from	ADP
ftr-480	527	28	welfare	welfare	NOUN
ftr-480	527	29	to	to	PART
ftr-480	527	30	work	work	VERB
ftr-480	527	31	59	59	NUM
ftr-480	527	32	consequently	consequently	ADV
ftr-480	527	33	,	,	PUNCT
ftr-480	527	34	the	the	DET
ftr-480	527	35	credit	credit	NOUN
ftr-480	527	36	is	be	AUX
ftr-480	527	37	calculated	calculate	VERB
ftr-480	527	38	as	as	ADP
ftr-480	527	39	a	a	DET
ftr-480	527	40	percentage	percentage	NOUN
ftr-480	527	41	of	of	ADP
ftr-480	527	42	the	the	DET
ftr-480	527	43	taxpayer	taxpayer	NOUN
ftr-480	527	44	's	's	PART
ftr-480	527	45	"	"	PUNCT
ftr-480	527	46	earned	earn	VERB
ftr-480	527	47	income	income	NOUN
ftr-480	527	48	,	,	PUNCT
ftr-480	527	49	"	"	PUNCT
ftr-480	527	50	which	which	PRON
ftr-480	527	51	generally	generally	ADV
ftr-480	527	52	means	mean	VERB
ftr-480	527	53	wages	wage	NOUN
ftr-480	527	54	,	,	PUNCT
ftr-480	527	55	salaries	salary	NOUN
ftr-480	527	56	,	,	PUNCT
ftr-480	527	57	and	and	CCONJ
ftr-480	527	58	other	other	ADJ
ftr-480	527	59	income	income	NOUN
ftr-480	527	60	from	from	ADP
ftr-480	527	61	employment	employment	NOUN
ftr-480	527	62	,	,	PUNCT
ftr-480	527	63	including	include	VERB
ftr-480	527	64	selfemployment	selfemployment	NOUN
ftr-480	527	65	.	.	PUNCT
ftr-480	528	1	despite	despite	SCONJ
ftr-480	528	2	being	be	AUX
ftr-480	528	3	poor	poor	ADJ
ftr-480	528	4	,	,	PUNCT
ftr-480	528	5	a	a	DET
ftr-480	528	6	taxpayer	taxpayer	NOUN
ftr-480	528	7	without	without	ADP
ftr-480	528	8	earned	earn	VERB
ftr-480	528	9	income	income	NOUN
ftr-480	528	10	gets	get	VERB
ftr-480	528	11	no	no	DET
ftr-480	528	12	benefit	benefit	NOUN
ftr-480	528	13	at	at	ADV
ftr-480	528	14	all	all	ADV
ftr-480	528	15	.	.	PUNCT
ftr-480	529	1	moreover	moreover	ADV
ftr-480	529	2	,	,	PUNCT
ftr-480	529	3	the	the	DET
ftr-480	529	4	credit	credit	NOUN
ftr-480	529	5	is	be	AUX
ftr-480	529	6	gradually	gradually	ADV
ftr-480	529	7	phased	phase	VERB
ftr-480	529	8	in	in	ADP
ftr-480	529	9	,	,	PUNCT
ftr-480	529	10	meaning	mean	VERB
ftr-480	529	11	that	that	SCONJ
ftr-480	529	12	up	up	ADP
ftr-480	529	13	to	to	ADP
ftr-480	529	14	some	some	DET
ftr-480	529	15	level	level	NOUN
ftr-480	529	16	of	of	ADP
ftr-480	529	17	income	income	NOUN
ftr-480	529	18	,	,	PUNCT
ftr-480	529	19	taxpayers	taxpayer	NOUN
ftr-480	529	20	in	in	ADP
ftr-480	529	21	the	the	DET
ftr-480	529	22	phase	phase	NOUN
ftr-480	529	23	-	-	PUNCT
ftr-480	529	24	in	in	ADP
ftr-480	529	25	range	range	NOUN
ftr-480	529	26	experience	experience	NOUN
ftr-480	529	27	increased	increase	VERB
ftr-480	529	28	benefits	benefit	NOUN
ftr-480	529	29	as	as	ADP
ftr-480	529	30	income	income	NOUN
ftr-480	529	31	increases	increase	NOUN
ftr-480	529	32	.	.	PUNCT
ftr-480	530	1	however	however	ADV
ftr-480	530	2	,	,	PUNCT
ftr-480	530	3	the	the	DET
ftr-480	530	4	credit	credit	NOUN
ftr-480	530	5	is	be	AUX
ftr-480	530	6	restricted	restrict	VERB
ftr-480	530	7	to	to	ADP
ftr-480	530	8	those	those	DET
ftr-480	530	9	taxpayers	taxpayer	NOUN
ftr-480	530	10	with	with	ADP
ftr-480	530	11	relatively	relatively	ADV
ftr-480	530	12	low	low	ADJ
ftr-480	530	13	incomes	income	NOUN
ftr-480	530	14	.	.	PUNCT
ftr-480	531	1	t	t	X
ftr-480	531	2	'	'	PUNCT
ftr-480	531	3	it	it	PRON
ftr-480	531	4	is	be	AUX
ftr-480	531	5	not	not	PART
ftr-480	531	6	intended	intend	VERB
ftr-480	531	7	to	to	PART
ftr-480	531	8	be	be	AUX
ftr-480	531	9	a	a	DET
ftr-480	531	10	demogrant	demogrant	ADJ
ftr-480	531	11	available	available	ADJ
ftr-480	531	12	to	to	ADP
ftr-480	531	13	all	all	DET
ftr-480	531	14	taxpayers	taxpayer	NOUN
ftr-480	531	15	or	or	CCONJ
ftr-480	531	16	to	to	ADP
ftr-480	531	17	all	all	DET
ftr-480	531	18	working	work	VERB
ftr-480	531	19	taxpayers	taxpayer	NOUN
ftr-480	531	20	.	.	PUNCT
ftr-480	532	1	this	this	DET
ftr-480	532	2	additional	additional	ADJ
ftr-480	532	3	goal	goal	NOUN
ftr-480	532	4	is	be	AUX
ftr-480	532	5	achieved	achieve	VERB
ftr-480	532	6	by	by	ADP
ftr-480	532	7	gradually	gradually	ADV
ftr-480	532	8	taking	take	VERB
ftr-480	532	9	the	the	DET
ftr-480	532	10	credit	credit	NOUN
ftr-480	532	11	away	away	ADV
ftr-480	532	12	from	from	ADP
ftr-480	532	13	taxpayers	taxpayer	NOUN
ftr-480	532	14	(	(	PUNCT
ftr-480	532	15	phasing	phase	VERB
ftr-480	532	16	it	it	PRON
ftr-480	532	17	out	out	ADP
ftr-480	532	18	or	or	CCONJ
ftr-480	532	19	clawing	claw	VERB
ftr-480	532	20	it	it	PRON
ftr-480	532	21	back	back	ADV
ftr-480	532	22	)	)	PUNCT
ftr-480	532	23	as	as	ADP
ftr-480	532	24	income	income	NOUN
ftr-480	532	25	(	(	PUNCT
ftr-480	532	26	no	no	ADV
ftr-480	532	27	matter	matter	NOUN
ftr-480	532	28	from	from	ADP
ftr-480	532	29	what	what	DET
ftr-480	532	30	source	source	NOUN
ftr-480	532	31	)	)	PUNCT
ftr-480	532	32	increases	increase	NOUN
ftr-480	532	33	beyond	beyond	ADP
ftr-480	532	34	a	a	DET
ftr-480	532	35	certain	certain	ADJ
ftr-480	532	36	level.6	level.6	PROPN
ftr-480	532	37	if	if	SCONJ
ftr-480	532	38	these	these	DET
ftr-480	532	39	two	two	NUM
ftr-480	532	40	objectives	objective	NOUN
ftr-480	532	41	are	be	AUX
ftr-480	532	42	also	also	ADV
ftr-480	532	43	to	to	PART
ftr-480	532	44	be	be	AUX
ftr-480	532	45	satisfied	satisfy	VERB
ftr-480	532	46	by	by	ADP
ftr-480	532	47	the	the	DET
ftr-480	532	48	eitc	eitc	PROPN
ftr-480	532	49	provision	provision	NOUN
ftr-480	532	50	in	in	ADP
ftr-480	532	51	the	the	DET
ftr-480	532	52	nunn	nunn	PROPN
ftr-480	532	53	-	-	PUNCT
ftr-480	532	54	domenici	domenici	NOUN
ftr-480	532	55	cash	cash	NOUN
ftr-480	532	56	-	-	PUNCT
ftr-480	532	57	flow	flow	NOUN
ftr-480	532	58	tax	tax	NOUN
ftr-480	532	59	proposal,62	proposal,62	NOUN
ftr-480	532	60	the	the	DET
ftr-480	532	61	work	work	NOUN
ftr-480	532	62	incentive	incentive	NOUN
ftr-480	532	63	aspect	aspect	NOUN
ftr-480	532	64	59	59	NUM
ftr-480	532	65	.	.	PUNCT
ftr-480	533	1	see	see	VERB
ftr-480	533	2	s.	s.	PROPN
ftr-480	533	3	rep	rep	PROPN
ftr-480	533	4	.	.	PROPN
ftr-480	534	1	no	no	PROPN
ftr-480	534	2	.	.	PROPN
ftr-480	534	3	313	313	NUM
ftr-480	534	4	,	,	PUNCT
ftr-480	534	5	99th	99th	ADJ
ftr-480	534	6	cong	cong	NOUN
ftr-480	534	7	.	.	PROPN
ftr-480	535	1	,	,	PUNCT
ftr-480	535	2	2d	2d	PROPN
ftr-480	535	3	sess	sess	NOUN
ftr-480	535	4	.	.	PUNCT
ftr-480	536	1	43	43	NUM
ftr-480	536	2	(	(	PUNCT
ftr-480	536	3	1986	1986	NUM
ftr-480	536	4	)	)	PUNCT
ftr-480	536	5	;	;	PUNCT
ftr-480	537	1	s.	s.	PROPN
ftr-480	537	2	rep	rep	PROPN
ftr-480	537	3	.	.	PROPN
ftr-480	538	1	no	no	PROPN
ftr-480	538	2	.	.	NOUN
ftr-480	538	3	1263	1263	NUM
ftr-480	538	4	,	,	PUNCT
ftr-480	538	5	95th	95th	ADJ
ftr-480	538	6	cong	cong	NOUN
ftr-480	538	7	.	.	PROPN
ftr-480	538	8	,	,	PUNCT
ftr-480	538	9	2d	2d	PROPN
ftr-480	538	10	sess	sess	NOUN
ftr-480	538	11	.	.	PUNCT
ftr-480	539	1	51	51	NUM
ftr-480	539	2	-	-	SYM
ftr-480	539	3	52	52	NUM
ftr-480	539	4	(	(	PUNCT
ftr-480	539	5	1978	1978	NUM
ftr-480	539	6	)	)	PUNCT
ftr-480	539	7	,	,	PUNCT
ftr-480	539	8	reprinted	reprint	VERB
ftr-480	539	9	in	in	ADP
ftr-480	539	10	1978	1978	NUM
ftr-480	539	11	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-480	539	12	.	.	PUNCT
ftr-480	540	1	6761	6761	NUM
ftr-480	540	2	,	,	PUNCT
ftr-480	540	3	6814	6814	NUM
ftr-480	540	4	-	-	SYM
ftr-480	540	5	15	15	NUM
ftr-480	540	6	;	;	PUNCT
ftr-480	540	7	s.	s.	PROPN
ftr-480	540	8	rep	rep	PROPN
ftr-480	540	9	.	.	PROPN
ftr-480	541	1	no	no	PROPN
ftr-480	541	2	.	.	NOUN
ftr-480	541	3	36	36	NUM
ftr-480	541	4	,	,	PUNCT
ftr-480	541	5	94th	94th	ADJ
ftr-480	541	6	cong	cong	NOUN
ftr-480	541	7	.	.	PUNCT
ftr-480	542	1	,	,	PUNCT
ftr-480	542	2	1st	1st	ADJ
ftr-480	542	3	sess	sess	NOUN
ftr-480	542	4	.	.	PUNCT
ftr-480	543	1	33	33	NUM
ftr-480	543	2	(	(	PUNCT
ftr-480	543	3	1975	1975	NUM
ftr-480	543	4	)	)	PUNCT
ftr-480	543	5	,	,	PUNCT
ftr-480	543	6	reprinted	reprint	VERB
ftr-480	543	7	in	in	ADP
ftr-480	543	8	1975	1975	NUM
ftr-480	543	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-480	543	10	.	.	PUNCT
ftr-480	544	1	54	54	NUM
ftr-480	544	2	,	,	PUNCT
ftr-480	544	3	84	84	NUM
ftr-480	544	4	.	.	PUNCT
ftr-480	545	1	60	60	NUM
ftr-480	545	2	.	.	PUNCT
ftr-480	546	1	see	see	VERB
ftr-480	546	2	s.	s.	PROPN
ftr-480	546	3	rep	rep	PROPN
ftr-480	546	4	.	.	PROPN
ftr-480	546	5	no	no	PROPN
ftr-480	546	6	.	.	NOUN
ftr-480	546	7	36	36	NUM
ftr-480	546	8	,	,	PUNCT
ftr-480	546	9	supra	supra	PROPN
ftr-480	546	10	note	note	PROPN
ftr-480	546	11	59	59	NUM
ftr-480	546	12	;	;	PUNCT
ftr-480	546	13	s.	s.	PROPN
ftr-480	546	14	rep	rep	PROPN
ftr-480	546	15	.	.	PROPN
ftr-480	547	1	no	no	PROPN
ftr-480	547	2	.	.	PROPN
ftr-480	548	1	938	938	NUM
ftr-480	548	2	,	,	PUNCT
ftr-480	548	3	94th	94th	ADJ
ftr-480	548	4	cong	cong	NOUN
ftr-480	548	5	.	.	PROPN
ftr-480	548	6	,	,	PUNCT
ftr-480	548	7	2d	2d	PROPN
ftr-480	548	8	ses	ses	PROPN
ftr-480	548	9	.	.	PROPN
ftr-480	549	1	119	119	NUM
ftr-480	549	2	(	(	PUNCT
ftr-480	549	3	1976	1976	NUM
ftr-480	549	4	)	)	PUNCT
ftr-480	549	5	,	,	PUNCT
ftr-480	549	6	reprinted	reprint	VERB
ftr-480	549	7	in	in	ADP
ftr-480	549	8	1976	1976	NUM
ftr-480	549	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-480	549	10	.	.	PUNCT
ftr-480	549	11	3439	3439	NUM
ftr-480	549	12	,	,	PUNCT
ftr-480	549	13	3554	3554	NUM
ftr-480	549	14	.	.	PUNCT
ftr-480	550	1	61	61	NUM
ftr-480	550	2	.	.	X
ftr-480	551	1	for	for	ADP
ftr-480	551	2	example	example	NOUN
ftr-480	551	3	,	,	PUNCT
ftr-480	551	4	under	under	ADP
ftr-480	551	5	existing	exist	VERB
ftr-480	551	6	law	law	NOUN
ftr-480	551	7	by	by	ADP
ftr-480	551	8	1996	1996	NUM
ftr-480	551	9	,	,	PUNCT
ftr-480	551	10	families	family	NOUN
ftr-480	551	11	with	with	ADP
ftr-480	551	12	two	two	NUM
ftr-480	551	13	or	or	CCONJ
ftr-480	551	14	more	more	ADJ
ftr-480	551	15	children	child	NOUN
ftr-480	551	16	earning	earn	VERB
ftr-480	551	17	not	not	PART
ftr-480	551	18	more	more	ADJ
ftr-480	551	19	than	than	ADP
ftr-480	551	20	$	$	SYM
ftr-480	551	21	8,900	8,900	NUM
ftr-480	551	22	will	will	AUX
ftr-480	551	23	be	be	AUX
ftr-480	551	24	entitled	entitle	VERB
ftr-480	551	25	to	to	ADP
ftr-480	551	26	an	an	DET
ftr-480	551	27	eitc	eitc	ADJ
ftr-480	551	28	benefit	benefit	NOUN
ftr-480	551	29	equal	equal	ADJ
ftr-480	551	30	to	to	ADP
ftr-480	551	31	40	40	NUM
ftr-480	551	32	%	%	NOUN
ftr-480	551	33	of	of	ADP
ftr-480	551	34	each	each	DET
ftr-480	551	35	dollar	dollar	NOUN
ftr-480	551	36	earned	earn	VERB
ftr-480	551	37	,	,	PUNCT
ftr-480	551	38	those	those	PRON
ftr-480	551	39	with	with	ADP
ftr-480	551	40	incomes	income	NOUN
ftr-480	551	41	between	between	ADP
ftr-480	551	42	$	$	SYM
ftr-480	551	43	8,900	8,900	NUM
ftr-480	551	44	and	and	CCONJ
ftr-480	551	45	si	si	PROPN
ftr-480	551	46	1,620	1,620	NUM
ftr-480	551	47	will	will	AUX
ftr-480	551	48	receive	receive	VERB
ftr-480	551	49	the	the	DET
ftr-480	551	50	maximum	maximum	ADJ
ftr-480	551	51	benefit	benefit	NOUN
ftr-480	551	52	of	of	ADP
ftr-480	551	53	$	$	SYM
ftr-480	551	54	3,560	3,560	NUM
ftr-480	551	55	,	,	PUNCT
ftr-480	551	56	and	and	CCONJ
ftr-480	551	57	families	family	NOUN
ftr-480	551	58	with	with	ADP
ftr-480	551	59	incomes	income	NOUN
ftr-480	551	60	between	between	ADP
ftr-480	551	61	$	$	SYM
ftr-480	551	62	11,620	11,620	NUM
ftr-480	551	63	and	and	CCONJ
ftr-480	551	64	$	$	SYM
ftr-480	551	65	28,534	28,534	NUM
ftr-480	551	66	will	will	AUX
ftr-480	551	67	lose	lose	VERB
ftr-480	551	68	their	their	PRON
ftr-480	551	69	bencfits	bencfit	NOUN
ftr-480	551	70	at	at	ADP
ftr-480	551	71	the	the	DET
ftr-480	551	72	phase	phase	NOUN
ftr-480	551	73	-	-	PUNCT
ftr-480	551	74	out	out	ADP
ftr-480	551	75	rate	rate	NOUN
ftr-480	551	76	of	of	ADP
ftr-480	551	77	21.06	21.06	NUM
ftr-480	551	78	%	%	NOUN
ftr-480	551	79	of	of	ADP
ftr-480	551	80	income	income	NOUN
ftr-480	551	81	in	in	ADP
ftr-480	551	82	excess	excess	NOUN
ftr-480	551	83	of	of	ADP
ftr-480	551	84	$	$	SYM
ftr-480	551	85	11,620	11,620	NUM
ftr-480	551	86	.	.	PUNCT
ftr-480	552	1	all	all	DET
ftr-480	552	2	dollar	dollar	NOUN
ftr-480	552	3	amounts	amount	NOUN
ftr-480	552	4	are	be	AUX
ftr-480	552	5	based	base	VERB
ftr-480	552	6	on	on	ADP
ftr-480	552	7	1994	1994	NUM
ftr-480	552	8	projections	projection	NOUN
ftr-480	552	9	.	.	PUNCT
ftr-480	553	1	see	see	VERB
ftr-480	553	2	1994	1994	NUM
ftr-480	553	3	green	green	PROPN
ftr-480	553	4	book	book	NOUN
ftr-480	553	5	,	,	PUNCT
ftr-480	553	6	supra	supra	PROPN
ftr-480	553	7	note	note	PROPN
ftr-480	553	8	34	34	NUM
ftr-480	553	9	,	,	PUNCT
ftr-480	553	10	at	at	ADP
ftr-480	553	11	700	700	NUM
ftr-480	553	12	(	(	PUNCT
ftr-480	553	13	table	table	NOUN
ftr-480	553	14	16	16	NUM
ftr-480	553	15	-	-	PUNCT
ftr-480	553	16	i	i	PRON
ftr-480	553	17	1	1	NUM
ftr-480	553	18	)	)	PUNCT
ftr-480	553	19	.	.	PUNCT
ftr-480	554	1	62	62	NUM
ftr-480	554	2	.	.	PUNCT
ftr-480	555	1	the	the	DET
ftr-480	555	2	nunn	nunn	PROPN
ftr-480	555	3	-	-	PUNCT
ftr-480	555	4	domenici	domenici	NOUN
ftr-480	555	5	plan	plan	NOUN
ftr-480	555	6	is	be	AUX
ftr-480	555	7	for	for	SCONJ
ftr-480	555	8	the	the	DET
ftr-480	555	9	eitc	eitc	NOUN
ftr-480	555	10	to	to	PART
ftr-480	555	11	"	"	PUNCT
ftr-480	555	12	accomplish	accomplish	VERB
ftr-480	555	13	the	the	DET
ftr-480	555	14	same	same	ADJ
ftr-480	555	15	objectives	objective	NOUN
ftr-480	555	16	"	"	PUNCT
ftr-480	555	17	as	as	ADP
ftr-480	555	18	the	the	DET
ftr-480	555	19	existing	exist	VERB
ftr-480	555	20	credit	credit	NOUN
ftr-480	555	21	.	.	PUNCT
ftr-480	556	1	see	see	VERB
ftr-480	556	2	domenici	domenici	NOUN
ftr-480	556	3	,	,	PUNCT
ftr-480	556	4	supra	supra	PROPN
ftr-480	556	5	note	note	NOUN
ftr-480	556	6	2	2	NUM
ftr-480	556	7	,	,	PUNCT
ftr-480	556	8	at	at	ADP
ftr-480	556	9	296	296	NUM
ftr-480	556	10	.	.	PUNCT
ftr-480	557	1	some	some	PRON
ftr-480	557	2	have	have	AUX
ftr-480	557	3	argued	argue	VERB
ftr-480	557	4	that	that	SCONJ
ftr-480	557	5	because	because	SCONJ
ftr-480	557	6	a	a	DET
ftr-480	557	7	consumption	consumption	NOUN
ftr-480	557	8	tax	tax	NOUN
ftr-480	557	9	burdens	burden	NOUN
ftr-480	557	10	all	all	DET
ftr-480	557	11	consumers	consumer	NOUN
ftr-480	557	12	,	,	PUNCT
ftr-480	557	13	not	not	PART
ftr-480	557	14	just	just	ADV
ftr-480	557	15	those	those	PRON
ftr-480	557	16	with	with	ADP
ftr-480	557	17	earned	earn	VERB
ftr-480	557	18	incomes	income	NOUN
ftr-480	557	19	,	,	PUNCT
ftr-480	557	20	a	a	DET
ftr-480	557	21	refundable	refundable	ADJ
ftr-480	557	22	tax	tax	NOUN
ftr-480	557	23	credit	credit	NOUN
ftr-480	557	24	should	should	AUX
ftr-480	557	25	be	be	AUX
ftr-480	557	26	available	available	ADJ
ftr-480	557	27	more	more	ADV
ftr-480	557	28	broadly	broadly	ADV
ftr-480	557	29	to	to	ADP
ftr-480	557	30	all	all	DET
ftr-480	557	31	poor	poor	ADJ
ftr-480	557	32	persons	person	NOUN
ftr-480	557	33	.	.	PUNCT
ftr-480	558	1	such	such	DET
ftr-480	558	2	a	a	DET
ftr-480	558	3	provision	provision	NOUN
ftr-480	558	4	would	would	AUX
ftr-480	558	5	require	require	VERB
ftr-480	558	6	millions	million	NOUN
ftr-480	558	7	more	more	ADJ
ftr-480	558	8	people	people	NOUN
ftr-480	558	9	to	to	PART
ftr-480	558	10	file	file	VERB
ftr-480	558	11	tax	tax	NOUN
ftr-480	558	12	returns	return	NOUN
ftr-480	558	13	to	to	PART
ftr-480	558	14	get	get	VERB
ftr-480	558	15	this	this	DET
ftr-480	558	16	benefit	benefit	NOUN
ftr-480	558	17	.	.	PUNCT
ftr-480	559	1	see	see	VERB
ftr-480	559	2	joseph	joseph	PROPN
ftr-480	559	3	j.	j.	PROPN
ftr-480	559	4	minarik	minarik	PROPN
ftr-480	559	5	.	.	PUNCT
ftr-480	560	1	making	make	VERB
ftr-480	560	2	tax	tax	NOUN
ftr-480	560	3	choices	choice	NOUN
ftr-480	560	4	88	88	NUM
ftr-480	560	5	(	(	PUNCT
ftr-480	560	6	1985	1985	NUM
ftr-480	560	7	)	)	PUNCT
ftr-480	560	8	.	.	PUNCT
ftr-480	561	1	to	to	PART
ftr-480	561	2	mitigate	mitigate	VERB
ftr-480	561	3	the	the	DET
ftr-480	561	4	effects	effect	NOUN
ftr-480	561	5	of	of	ADP
ftr-480	561	6	its	its	PRON
ftr-480	561	7	corporate	corporate	ADJ
ftr-480	561	8	cash	cash	NOUN
ftr-480	561	9	-	-	PUNCT
ftr-480	561	10	flow	flow	NOUN
ftr-480	561	11	tax	tax	NOUN
ftr-480	561	12	on	on	ADP
ftr-480	561	13	the	the	DET
ftr-480	561	14	low	low	ADJ
ftr-480	561	15	-	-	PUNCT
ftr-480	561	16	income	income	NOUN
ftr-480	561	17	,	,	PUNCT
ftr-480	561	18	the	the	DET
ftr-480	561	19	danforth	danforth	PROPN
ftr-480	561	20	-	-	PUNCT
ftr-480	561	21	boren	boren	PROPN
ftr-480	561	22	bill	bill	PROPN
ftr-480	561	23	included	include	VERB
ftr-480	561	24	a	a	DET
ftr-480	561	25	refundable	refundable	ADJ
ftr-480	561	26	"	"	PUNCT
ftr-480	561	27	individual	individual	ADJ
ftr-480	561	28	tax	tax	NOUN
ftr-480	561	29	credit	credit	NOUN
ftr-480	561	30	"	"	PUNCT
ftr-480	561	31	calculated	calculate	VERB
ftr-480	561	32	as	as	ADP
ftr-480	561	33	a	a	DET
ftr-480	561	34	percentage	percentage	NOUN
ftr-480	561	35	of	of	ADP
ftr-480	561	36	adjusted	adjust	VERB
ftr-480	561	37	gross	gross	ADJ
ftr-480	561	38	income	income	NOUN
ftr-480	561	39	,	,	PUNCT
ftr-480	561	40	not	not	PART
ftr-480	561	41	earned	earn	VERB
ftr-480	561	42	income	income	NOUN
ftr-480	561	43	.	.	PUNCT
ftr-480	562	1	see	see	VERB
ftr-480	562	2	s.	s.	PROPN
ftr-480	562	3	2160	2160	NUM
ftr-480	562	4	,	,	PUNCT
ftr-480	562	5	103d	103d	NUM
ftr-480	562	6	cong	cong	NOUN
ftr-480	562	7	.	.	PROPN
ftr-480	563	1	,	,	PUNCT
ftr-480	563	2	2d	2d	NUM
ftr-480	563	3	sess	sess	NOUN
ftr-480	563	4	.	.	PUNCT
ftr-480	564	1	§	§	PROPN
ftr-480	564	2	203(a	203(a	PROPN
ftr-480	564	3	)	)	PUNCT
ftr-480	564	4	(	(	PUNCT
ftr-480	564	5	1994	1994	NUM
ftr-480	564	6	)	)	PUNCT
ftr-480	564	7	.	.	PUNCT
ftr-480	565	1	david	david	PROPN
ftr-480	565	2	bradford	bradford	PROPN
ftr-480	565	3	has	have	AUX
ftr-480	565	4	proposed	propose	VERB
ftr-480	565	5	that	that	SCONJ
ftr-480	565	6	a	a	DET
ftr-480	565	7	provision	provision	NOUN
ftr-480	565	8	similar	similar	ADJ
ftr-480	565	9	to	to	ADP
ftr-480	565	10	the	the	DET
ftr-480	565	11	earned	earn	VERB
ftr-480	565	12	income	income	NOUN
ftr-480	565	13	credit	credit	NOUN
ftr-480	565	14	should	should	AUX
ftr-480	565	15	be	be	AUX
ftr-480	565	16	included	include	VERB
ftr-480	565	17	in	in	ADP
ftr-480	565	18	a	a	DET
ftr-480	565	19	cash	cash	NOUN
ftr-480	565	20	-	-	PUNCT
ftr-480	565	21	flow	flow	NOUN
ftr-480	565	22	tax	tax	NOUN
ftr-480	565	23	to	to	PART
ftr-480	565	24	compensate	compensate	VERB
ftr-480	565	25	for	for	ADP
ftr-480	565	26	the	the	DET
ftr-480	565	27	denial	denial	NOUN
ftr-480	565	28	of	of	ADP
ftr-480	565	29	a	a	DET
ftr-480	565	30	deduction	deduction	NOUN
ftr-480	565	31	at	at	ADP
ftr-480	565	32	the	the	DET
ftr-480	565	33	firm	firm	ADJ
ftr-480	565	34	level	level	NOUN
ftr-480	565	35	for	for	ADP
ftr-480	565	36	salaries	salary	NOUN
ftr-480	565	37	paid	pay	VERB
ftr-480	565	38	to	to	ADP
ftr-480	565	39	workers	worker	NOUN
ftr-480	565	40	.	.	PUNCT
ftr-480	566	1	see	see	VERB
ftr-480	566	2	bradford	bradford	PROPN
ftr-480	566	3	,	,	PUNCT
ftr-480	566	4	supra	supra	PROPN
ftr-480	566	5	note	note	PROPN
ftr-480	566	6	6	6	NUM
ftr-480	566	7	,	,	PUNCT
ftr-480	566	8	at	at	ADP
ftr-480	566	9	387	387	NUM
ftr-480	566	10	;	;	PUNCT
ftr-480	566	11	david	david	PROPN
ftr-480	566	12	f.	f.	PROPN
ftr-480	566	13	bradford	bradford	PROPN
ftr-480	566	14	,	,	PUNCT
ftr-480	566	15	an	an	DET
ftr-480	566	16	uncluttered	uncluttered	ADJ
ftr-480	566	17	income	income	NOUN
ftr-480	566	18	tax	tax	NOUN
ftr-480	566	19	:	:	PUNCT
ftr-480	566	20	the	the	DET
ftr-480	566	21	next	next	ADJ
ftr-480	566	22	reform	reform	NOUN
ftr-480	566	23	agenda	agenda	NOUN
ftr-480	566	24	?	?	PUNCT
ftr-480	567	1	(	(	PUNCT
ftr-480	567	2	july	july	PROPN
ftr-480	567	3	1988	1988	NUM
ftr-480	567	4	)	)	PUNCT
ftr-480	567	5	(	(	PUNCT
ftr-480	567	6	unpublished	unpublished	ADJ
ftr-480	567	7	discussion	discussion	NOUN
ftr-480	567	8	paper	paper	NOUN
ftr-480	567	9	)	)	PUNCT
ftr-480	567	10	.	.	PUNCT
ftr-480	568	1	ed	ed	PROPN
ftr-480	568	2	mccaffery	mccaffery	PROPN
ftr-480	568	3	has	have	AUX
ftr-480	568	4	suggested	suggest	VERB
ftr-480	568	5	that	that	SCONJ
ftr-480	568	6	such	such	DET
ftr-480	568	7	a	a	DET
ftr-480	568	8	provision	provision	NOUN
ftr-480	568	9	might	might	AUX
ftr-480	568	10	relieve	relieve	VERB
ftr-480	568	11	some	some	PRON
ftr-480	568	12	of	of	ADP
ftr-480	568	13	the	the	DET
ftr-480	568	14	burden	burden	NOUN
ftr-480	568	15	of	of	ADP
ftr-480	568	16	a	a	DET
ftr-480	568	17	cash	cash	NOUN
ftr-480	568	18	-	-	PUNCT
ftr-480	568	19	flow	flow	NOUN
ftr-480	568	20	tax	tax	NOUN
ftr-480	568	21	on	on	ADP
ftr-480	568	22	current	current	ADJ
ftr-480	568	23	period	period	NOUN
ftr-480	568	24	earnings	earning	NOUN
ftr-480	568	25	and	and	CCONJ
ftr-480	568	26	might	might	AUX
ftr-480	568	27	shift	shift	VERB
ftr-480	568	28	more	more	ADJ
ftr-480	568	29	of	of	ADP
ftr-480	568	30	the	the	DET
ftr-480	568	31	burden	burden	NOUN
ftr-480	568	32	to	to	ADP
ftr-480	568	33	consumption	consumption	NOUN
ftr-480	568	34	funded	fund	VERB
ftr-480	568	35	out	out	ADP
ftr-480	568	36	of	of	ADP
ftr-480	568	37	savings	saving	NOUN
ftr-480	568	38	.	.	PUNCT
ftr-480	569	1	see	see	VERB
ftr-480	569	2	mccaffery	mccaffery	NOUN
ftr-480	569	3	-	-	PUNCT
ftr-480	569	4	hybrid	hybrid	ADJ
ftr-480	569	5	,	,	PUNCT
ftr-480	569	6	supra	supra	PROPN
ftr-480	569	7	note	note	NOUN
ftr-480	569	8	43	43	NUM
ftr-480	569	9	,	,	PUNCT
ftr-480	569	10	at	at	ADP
ftr-480	569	11	1195	1195	NUM
ftr-480	569	12	.	.	PUNCT
ftr-480	570	1	in	in	ADP
ftr-480	570	2	this	this	DET
ftr-480	570	3	19951	19951	NUM
ftr-480	570	4	florida	florida	PROPN
ftr-480	570	5	tax	tax	NOUN
ftr-480	570	6	review	review	NOUN
ftr-480	570	7	of	of	ADP
ftr-480	570	8	the	the	DET
ftr-480	570	9	eitc	eitc	NOUN
ftr-480	570	10	could	could	AUX
ftr-480	570	11	be	be	AUX
ftr-480	570	12	accomplished	accomplish	VERB
ftr-480	570	13	by	by	ADP
ftr-480	570	14	continuing	continue	VERB
ftr-480	570	15	to	to	PART
ftr-480	570	16	base	base	VERB
ftr-480	570	17	the	the	DET
ftr-480	570	18	credit	credit	NOUN
ftr-480	570	19	on	on	ADP
ftr-480	570	20	the	the	DET
ftr-480	570	21	taxpayer	taxpayer	NOUN
ftr-480	570	22	's	's	PART
ftr-480	570	23	earned	earn	VERB
ftr-480	570	24	income	income	NOUN
ftr-480	570	25	.	.	PUNCT
ftr-480	571	1	but	but	CCONJ
ftr-480	571	2	how	how	SCONJ
ftr-480	571	3	should	should	AUX
ftr-480	571	4	the	the	DET
ftr-480	571	5	benefit	benefit	NOUN
ftr-480	571	6	be	be	AUX
ftr-480	571	7	restricted	restrict	VERB
ftr-480	571	8	to	to	ADP
ftr-480	571	9	the	the	DET
ftr-480	571	10	low	low	ADJ
ftr-480	571	11	-	-	PUNCT
ftr-480	571	12	income	income	NOUN
ftr-480	571	13	?	?	PUNCT
ftr-480	572	1	indeed	indeed	ADV
ftr-480	572	2	,	,	PUNCT
ftr-480	572	3	who	who	PRON
ftr-480	572	4	are	be	AUX
ftr-480	572	5	the	the	DET
ftr-480	572	6	"	"	PUNCT
ftr-480	572	7	low	low	ADJ
ftr-480	572	8	-	-	PUNCT
ftr-480	572	9	income	income	NOUN
ftr-480	572	10	"	"	PUNCT
ftr-480	572	11	in	in	ADP
ftr-480	572	12	a	a	DET
ftr-480	572	13	cash	cash	NOUN
ftr-480	572	14	-	-	PUNCT
ftr-480	572	15	flow	flow	NOUN
ftr-480	572	16	tax	tax	NOUN
ftr-480	572	17	world	world	NOUN
ftr-480	572	18	:	:	PUNCT
ftr-480	572	19	taxpayers	taxpayer	NOUN
ftr-480	572	20	with	with	ADP
ftr-480	572	21	low	low	ADJ
ftr-480	572	22	consumed	consume	VERB
ftr-480	572	23	income	income	NOUN
ftr-480	572	24	or	or	CCONJ
ftr-480	572	25	some	some	DET
ftr-480	572	26	other	other	ADJ
ftr-480	572	27	group	group	NOUN
ftr-480	572	28	entirely	entirely	ADV
ftr-480	572	29	?	?	PUNCT
ftr-480	573	1	consider	consider	VERB
ftr-480	573	2	two	two	NUM
ftr-480	573	3	taxpayers	taxpayer	NOUN
ftr-480	573	4	with	with	ADP
ftr-480	573	5	the	the	DET
ftr-480	573	6	profile	profile	NOUN
ftr-480	573	7	previously	previously	ADV
ftr-480	573	8	described	describe	VERB
ftr-480	573	9	for	for	ADP
ftr-480	573	10	the	the	DET
ftr-480	573	11	low	low	ADJ
ftr-480	573	12	-	-	PUNCT
ftr-480	573	13	wage	wage	NOUN
ftr-480	573	14	worker	worker	NOUN
ftr-480	573	15	,	,	PUNCT
ftr-480	573	16	whose	whose	DET
ftr-480	573	17	annual	annual	ADJ
ftr-480	573	18	income	income	NOUN
ftr-480	573	19	consists	consist	VERB
ftr-480	573	20	of	of	ADP
ftr-480	573	21	$	$	SYM
ftr-480	573	22	14,000	14,000	NUM
ftr-480	573	23	in	in	ADP
ftr-480	573	24	wages	wage	NOUN
ftr-480	573	25	and	and	CCONJ
ftr-480	573	26	$	$	SYM
ftr-480	573	27	1,000	1,000	NUM
ftr-480	573	28	in	in	ADP
ftr-480	573	29	alimony	alimony	NOUN
ftr-480	573	30	.	.	PUNCT
ftr-480	574	1	one	one	NUM
ftr-480	574	2	of	of	ADP
ftr-480	574	3	them	they	PRON
ftr-480	574	4	,	,	PUNCT
ftr-480	574	5	like	like	ADP
ftr-480	574	6	the	the	DET
ftr-480	574	7	low	low	ADJ
ftr-480	574	8	-	-	PUNCT
ftr-480	574	9	wage	wage	NOUN
ftr-480	574	10	worker	worker	NOUN
ftr-480	574	11	,	,	PUNCT
ftr-480	574	12	consumes	consume	VERB
ftr-480	574	13	every	every	DET
ftr-480	574	14	bit	bit	NOUN
ftr-480	574	15	of	of	ADP
ftr-480	574	16	her	her	PRON
ftr-480	574	17	income	income	NOUN
ftr-480	574	18	whereas	whereas	SCONJ
ftr-480	574	19	the	the	DET
ftr-480	574	20	other	other	ADJ
ftr-480	574	21	is	be	AUX
ftr-480	574	22	more	more	ADV
ftr-480	574	23	frugal	frugal	ADJ
ftr-480	574	24	and	and	CCONJ
ftr-480	574	25	manages	manage	VERB
ftr-480	574	26	to	to	PART
ftr-480	574	27	save	save	VERB
ftr-480	574	28	$	$	SYM
ftr-480	574	29	1,000	1,000	NUM
ftr-480	574	30	for	for	ADP
ftr-480	574	31	the	the	DET
ftr-480	574	32	year	year	NOUN
ftr-480	574	33	.	.	PUNCT
ftr-480	575	1	thus	thus	ADV
ftr-480	575	2	,	,	PUNCT
ftr-480	575	3	before	before	ADP
ftr-480	575	4	taxes	taxis	NOUN
ftr-480	575	5	,	,	PUNCT
ftr-480	575	6	the	the	DET
ftr-480	575	7	first	first	ADJ
ftr-480	575	8	taxpayer	taxpayer	NOUN
ftr-480	575	9	has	have	VERB
ftr-480	575	10	$	$	SYM
ftr-480	575	11	15,000	15,000	NUM
ftr-480	575	12	of	of	ADP
ftr-480	575	13	consumed	consume	VERB
ftr-480	575	14	income	income	NOUN
ftr-480	575	15	,	,	PUNCT
ftr-480	575	16	and	and	CCONJ
ftr-480	575	17	the	the	DET
ftr-480	575	18	more	more	ADV
ftr-480	575	19	frugal	frugal	ADJ
ftr-480	575	20	taxpayer	taxpayer	NOUN
ftr-480	575	21	has	have	VERB
ftr-480	575	22	$	$	SYM
ftr-480	575	23	14,000	14,000	NUM
ftr-480	575	24	of	of	ADP
ftr-480	575	25	consumed	consumed	ADJ
ftr-480	575	26	income	income	NOUN
ftr-480	575	27	.	.	PUNCT
ftr-480	576	1	if	if	SCONJ
ftr-480	576	2	they	they	PRON
ftr-480	576	3	had	have	VERB
ftr-480	576	4	much	much	ADJ
ftr-480	576	5	higher	high	ADJ
ftr-480	576	6	levels	level	NOUN
ftr-480	576	7	of	of	ADP
ftr-480	576	8	income	income	NOUN
ftr-480	576	9	,	,	PUNCT
ftr-480	576	10	the	the	DET
ftr-480	576	11	more	more	ADV
ftr-480	576	12	frugal	frugal	ADJ
ftr-480	576	13	taxpayer	taxpayer	NOUN
ftr-480	576	14	would	would	AUX
ftr-480	576	15	bear	bear	VERB
ftr-480	576	16	a	a	DET
ftr-480	576	17	lower	low	ADJ
ftr-480	576	18	cash	cash	NOUN
ftr-480	576	19	-	-	PUNCT
ftr-480	576	20	flow	flow	NOUN
ftr-480	576	21	tax	tax	NOUN
ftr-480	576	22	than	than	ADP
ftr-480	576	23	the	the	DET
ftr-480	576	24	other	other	ADJ
ftr-480	576	25	taxpayer	taxpayer	NOUN
ftr-480	576	26	in	in	ADP
ftr-480	576	27	recognition	recognition	NOUN
ftr-480	576	28	of	of	ADP
ftr-480	576	29	the	the	DET
ftr-480	576	30	frugal	frugal	ADJ
ftr-480	576	31	taxpayer	taxpayer	NOUN
ftr-480	576	32	's	's	PART
ftr-480	576	33	decision	decision	NOUN
ftr-480	576	34	to	to	PART
ftr-480	576	35	consume	consume	VERB
ftr-480	576	36	less	less	ADV
ftr-480	576	37	and	and	CCONJ
ftr-480	576	38	save	save	VERB
ftr-480	576	39	more	more	ADJ
ftr-480	576	40	.	.	PUNCT
ftr-480	577	1	assume	assume	VERB
ftr-480	577	2	,	,	PUNCT
ftr-480	577	3	however	however	ADV
ftr-480	577	4	,	,	PUNCT
ftr-480	577	5	that	that	SCONJ
ftr-480	577	6	because	because	SCONJ
ftr-480	577	7	of	of	ADP
ftr-480	577	8	their	their	PRON
ftr-480	577	9	low	low	ADJ
ftr-480	577	10	consumption	consumption	NOUN
ftr-480	577	11	levels	level	NOUN
ftr-480	577	12	and	and	CCONJ
ftr-480	577	13	the	the	DET
ftr-480	577	14	availability	availability	NOUN
ftr-480	577	15	of	of	ADP
ftr-480	577	16	a	a	DET
ftr-480	577	17	minimum	minimum	ADJ
ftr-480	577	18	consumption	consumption	NOUN
ftr-480	577	19	allowance	allowance	NOUN
ftr-480	577	20	,	,	PUNCT
ftr-480	577	21	neither	neither	CCONJ
ftr-480	577	22	owes	owe	VERB
ftr-480	577	23	any	any	DET
ftr-480	577	24	tax	tax	NOUN
ftr-480	577	25	,	,	PUNCT
ftr-480	577	26	and	and	CCONJ
ftr-480	577	27	the	the	DET
ftr-480	577	28	only	only	ADJ
ftr-480	577	29	question	question	NOUN
ftr-480	577	30	is	be	AUX
ftr-480	577	31	how	how	SCONJ
ftr-480	577	32	much	much	ADJ
ftr-480	577	33	eitc	eitc	NOUN
ftr-480	577	34	each	each	PRON
ftr-480	577	35	should	should	AUX
ftr-480	577	36	receive	receive	VERB
ftr-480	577	37	.	.	PUNCT
ftr-480	578	1	consistent	consistent	ADJ
ftr-480	578	2	with	with	ADP
ftr-480	578	3	how	how	SCONJ
ftr-480	578	4	they	they	PRON
ftr-480	578	5	would	would	AUX
ftr-480	578	6	be	be	AUX
ftr-480	578	7	treated	treat	VERB
ftr-480	578	8	if	if	SCONJ
ftr-480	578	9	they	they	PRON
ftr-480	578	10	had	have	VERB
ftr-480	578	11	positive	positive	ADJ
ftr-480	578	12	tax	tax	NOUN
ftr-480	578	13	liability	liability	NOUN
ftr-480	578	14	,	,	PUNCT
ftr-480	578	15	it	it	PRON
ftr-480	578	16	might	might	AUX
ftr-480	578	17	be	be	AUX
ftr-480	578	18	appropriate	appropriate	ADJ
ftr-480	578	19	for	for	ADP
ftr-480	578	20	the	the	DET
ftr-480	578	21	more	more	ADV
ftr-480	578	22	frugal	frugal	ADJ
ftr-480	578	23	taxpayer	taxpayer	NOUN
ftr-480	578	24	to	to	PART
ftr-480	578	25	obtain	obtain	VERB
ftr-480	578	26	the	the	DET
ftr-480	578	27	larger	large	ADJ
ftr-480	578	28	subsidy	subsidy	NOUN
ftr-480	578	29	,	,	PUNCT
ftr-480	578	30	thereby	thereby	ADV
ftr-480	578	31	rewarding	reward	VERB
ftr-480	578	32	her	she	PRON
ftr-480	578	33	for	for	ADP
ftr-480	578	34	her	her	PRON
ftr-480	578	35	thrift	thrift	NOUN
ftr-480	578	36	.	.	PUNCT
ftr-480	579	1	in	in	ADP
ftr-480	579	2	that	that	DET
ftr-480	579	3	case	case	NOUN
ftr-480	579	4	,	,	PUNCT
ftr-480	579	5	and	and	CCONJ
ftr-480	579	6	assuming	assume	VERB
ftr-480	579	7	they	they	PRON
ftr-480	579	8	are	be	AUX
ftr-480	579	9	both	both	PRON
ftr-480	579	10	in	in	ADP
ftr-480	579	11	the	the	DET
ftr-480	579	12	phase	phase	NOUN
ftr-480	579	13	-	-	PUNCT
ftr-480	579	14	out	out	ADP
ftr-480	579	15	range	range	NOUN
ftr-480	579	16	of	of	ADP
ftr-480	579	17	the	the	DET
ftr-480	579	18	credit	credit	NOUN
ftr-480	579	19	,	,	PUNCT
ftr-480	579	20	"	"	PUNCT
ftr-480	579	21	low	low	ADJ
ftr-480	579	22	-	-	PUNCT
ftr-480	579	23	income	income	NOUN
ftr-480	579	24	"	"	PUNCT
ftr-480	579	25	should	should	AUX
ftr-480	579	26	mean	mean	VERB
ftr-480	579	27	"	"	PUNCT
ftr-480	579	28	low	low	ADJ
ftr-480	579	29	consumed	consume	VERB
ftr-480	579	30	income	income	NOUN
ftr-480	579	31	.	.	PUNCT
ftr-480	579	32	"	"	PUNCT
ftr-480	580	1	the	the	DET
ftr-480	580	2	two	two	NUM
ftr-480	580	3	taxpayers	taxpayer	NOUN
ftr-480	580	4	have	have	VERB
ftr-480	580	5	the	the	DET
ftr-480	580	6	same	same	ADJ
ftr-480	580	7	income	income	NOUN
ftr-480	580	8	before	before	ADP
ftr-480	580	9	savings	saving	NOUN
ftr-480	580	10	,	,	PUNCT
ftr-480	580	11	but	but	CCONJ
ftr-480	580	12	the	the	DET
ftr-480	580	13	more	more	ADV
ftr-480	580	14	frugal	frugal	ADJ
ftr-480	580	15	one	one	NOUN
ftr-480	580	16	has	have	VERB
ftr-480	580	17	less	less	ADJ
ftr-480	580	18	consumed	consume	VERB
ftr-480	580	19	income	income	NOUN
ftr-480	580	20	.	.	PUNCT
ftr-480	581	1	that	that	PRON
ftr-480	581	2	being	be	AUX
ftr-480	581	3	the	the	DET
ftr-480	581	4	case	case	NOUN
ftr-480	581	5	,	,	PUNCT
ftr-480	581	6	less	less	ADJ
ftr-480	581	7	of	of	ADP
ftr-480	581	8	the	the	DET
ftr-480	581	9	eitc	eitc	NOUN
ftr-480	581	10	would	would	AUX
ftr-480	581	11	be	be	AUX
ftr-480	581	12	clawed	claw	VERB
ftr-480	581	13	back	back	ADV
ftr-480	581	14	from	from	ADP
ftr-480	581	15	the	the	DET
ftr-480	581	16	more	more	ADV
ftr-480	581	17	frugal	frugal	ADJ
ftr-480	581	18	taxpayer.63	taxpayer.63	NOUN
ftr-480	581	19	but	but	CCONJ
ftr-480	581	20	consider	consider	VERB
ftr-480	581	21	a	a	DET
ftr-480	581	22	third	third	ADJ
ftr-480	581	23	taxpayer	taxpayer	NOUN
ftr-480	581	24	,	,	PUNCT
ftr-480	581	25	such	such	ADJ
ftr-480	581	26	as	as	ADP
ftr-480	581	27	the	the	DET
ftr-480	581	28	middle	middle	ADJ
ftr-480	581	29	-	-	PUNCT
ftr-480	581	30	income	income	NOUN
ftr-480	581	31	investor	investor	NOUN
ftr-480	581	32	,	,	PUNCT
ftr-480	581	33	who	who	PRON
ftr-480	581	34	has	have	VERB
ftr-480	581	35	$	$	SYM
ftr-480	581	36	15,000	15,000	NUM
ftr-480	581	37	in	in	ADP
ftr-480	581	38	wages	wage	NOUN
ftr-480	581	39	,	,	PUNCT
ftr-480	581	40	$	$	SYM
ftr-480	581	41	20,000	20,000	NUM
ftr-480	581	42	in	in	ADP
ftr-480	581	43	interest	interest	NOUN
ftr-480	581	44	and	and	CCONJ
ftr-480	581	45	dividend	dividend	NOUN
ftr-480	581	46	income	income	NOUN
ftr-480	581	47	,	,	PUNCT
ftr-480	581	48	and	and	CCONJ
ftr-480	581	49	$	$	SYM
ftr-480	581	50	50,000	50,000	NUM
ftr-480	581	51	in	in	ADP
ftr-480	581	52	proceeds	proceed	NOUN
ftr-480	581	53	from	from	ADP
ftr-480	581	54	the	the	DET
ftr-480	581	55	sale	sale	NOUN
ftr-480	581	56	of	of	ADP
ftr-480	581	57	stock	stock	NOUN
ftr-480	581	58	investments	investment	NOUN
ftr-480	581	59	.	.	PUNCT
ftr-480	582	1	because	because	SCONJ
ftr-480	582	2	she	she	PRON
ftr-480	582	3	reinvests	reinvest	VERB
ftr-480	582	4	or	or	CCONJ
ftr-480	582	5	makes	make	VERB
ftr-480	582	6	a	a	DET
ftr-480	582	7	gift	gift	NOUN
ftr-480	582	8	of	of	ADP
ftr-480	582	9	all	all	PRON
ftr-480	582	10	of	of	ADP
ftr-480	582	11	her	her	PRON
ftr-480	582	12	capital	capital	NOUN
ftr-480	582	13	income	income	NOUN
ftr-480	582	14	and	and	CCONJ
ftr-480	582	15	proceeds	proceed	NOUN
ftr-480	582	16	,	,	PUNCT
ftr-480	582	17	her	her	PRON
ftr-480	582	18	consumed	consume	VERB
ftr-480	582	19	income	income	NOUN
ftr-480	582	20	for	for	ADP
ftr-480	582	21	the	the	DET
ftr-480	582	22	year	year	NOUN
ftr-480	582	23	before	before	ADP
ftr-480	582	24	taxes	taxis	NOUN
ftr-480	582	25	is	be	AUX
ftr-480	582	26	only	only	ADV
ftr-480	582	27	$	$	SYM
ftr-480	582	28	15,000	15,000	NUM
ftr-480	582	29	.	.	PUNCT
ftr-480	583	1	assume	assume	VERB
ftr-480	583	2	that	that	SCONJ
ftr-480	583	3	because	because	SCONJ
ftr-480	583	4	of	of	ADP
ftr-480	583	5	her	her	PRON
ftr-480	583	6	frugality	frugality	NOUN
ftr-480	583	7	and	and	CCONJ
ftr-480	583	8	the	the	DET
ftr-480	583	9	availability	availability	NOUN
ftr-480	583	10	of	of	ADP
ftr-480	583	11	a	a	DET
ftr-480	583	12	minimum	minimum	ADJ
ftr-480	583	13	consumption	consumption	NOUN
ftr-480	583	14	allowance	allowance	NOUN
ftr-480	583	15	,	,	PUNCT
ftr-480	583	16	she	she	PRON
ftr-480	583	17	owes	owe	VERB
ftr-480	583	18	no	no	DET
ftr-480	583	19	positive	positive	ADJ
ftr-480	583	20	cash	cash	NOUN
ftr-480	583	21	-	-	PUNCT
ftr-480	583	22	flow	flow	NOUN
ftr-480	583	23	tax	tax	NOUN
ftr-480	583	24	.	.	PUNCT
ftr-480	584	1	should	should	AUX
ftr-480	584	2	she	she	PRON
ftr-480	584	3	be	be	AUX
ftr-480	584	4	entitled	entitle	VERB
ftr-480	584	5	to	to	ADP
ftr-480	584	6	the	the	DET
ftr-480	584	7	eitc	eitc	NOUN
ftr-480	584	8	?	?	PUNCT
ftr-480	585	1	if	if	SCONJ
ftr-480	585	2	,	,	PUNCT
ftr-480	585	3	as	as	SCONJ
ftr-480	585	4	suggested	suggest	VERB
ftr-480	585	5	above	above	ADV
ftr-480	585	6	,	,	PUNCT
ftr-480	585	7	"	"	PUNCT
ftr-480	585	8	low	low	ADJ
ftr-480	585	9	-	-	PUNCT
ftr-480	585	10	income	income	NOUN
ftr-480	585	11	"	"	PUNCT
ftr-480	585	12	is	be	AUX
ftr-480	585	13	defined	define	VERB
ftr-480	585	14	as	as	ADP
ftr-480	585	15	"	"	PUNCT
ftr-480	585	16	low	low	ADJ
ftr-480	585	17	consumed	consume	VERB
ftr-480	585	18	income	income	NOUN
ftr-480	585	19	,	,	PUNCT
ftr-480	585	20	"	"	PUNCT
ftr-480	585	21	she	she	PRON
ftr-480	585	22	might	might	AUX
ftr-480	585	23	get	get	VERB
ftr-480	585	24	a	a	DET
ftr-480	585	25	substantial	substantial	ADJ
ftr-480	585	26	eitc	eitc	NOUN
ftr-480	585	27	.	.	PUNCT
ftr-480	586	1	on	on	ADP
ftr-480	586	2	the	the	DET
ftr-480	586	3	other	other	ADJ
ftr-480	586	4	hand	hand	NOUN
ftr-480	586	5	,	,	PUNCT
ftr-480	586	6	if	if	SCONJ
ftr-480	586	7	"	"	PUNCT
ftr-480	586	8	low	low	ADJ
ftr-480	586	9	-	-	PUNCT
ftr-480	586	10	income	income	NOUN
ftr-480	586	11	"	"	PUNCT
ftr-480	586	12	is	be	AUX
ftr-480	586	13	defined	define	VERB
ftr-480	586	14	paper	paper	NOUN
ftr-480	586	15	,	,	PUNCT
ftr-480	586	16	i	i	PRON
ftr-480	586	17	do	do	AUX
ftr-480	586	18	not	not	PART
ftr-480	586	19	consider	consider	VERB
ftr-480	586	20	any	any	PRON
ftr-480	586	21	of	of	ADP
ftr-480	586	22	these	these	DET
ftr-480	586	23	alternative	alternative	ADJ
ftr-480	586	24	rationales	rationale	NOUN
ftr-480	586	25	for	for	ADP
ftr-480	586	26	an	an	DET
ftr-480	586	27	earned	earn	VERB
ftr-480	586	28	income	income	NOUN
ftr-480	586	29	credit	credit	NOUN
ftr-480	586	30	in	in	ADP
ftr-480	586	31	a	a	DET
ftr-480	586	32	cash	cash	NOUN
ftr-480	586	33	-	-	PUNCT
ftr-480	586	34	flow	flow	NOUN
ftr-480	586	35	tax	tax	NOUN
ftr-480	586	36	world	world	NOUN
ftr-480	586	37	.	.	PUNCT
ftr-480	587	1	63	63	NUM
ftr-480	587	2	.	.	PUNCT
ftr-480	588	1	the	the	DET
ftr-480	588	2	consequences	consequence	NOUN
ftr-480	588	3	would	would	AUX
ftr-480	588	4	be	be	AUX
ftr-480	588	5	exactly	exactly	ADV
ftr-480	588	6	the	the	DET
ftr-480	588	7	opposite	opposite	ADJ
ftr-480	588	8	if	if	SCONJ
ftr-480	588	9	the	the	DET
ftr-480	588	10	two	two	NUM
ftr-480	588	11	taxpayers	taxpayer	NOUN
ftr-480	588	12	were	be	AUX
ftr-480	588	13	in	in	ADP
ftr-480	588	14	the	the	DET
ftr-480	588	15	phase	phase	NOUN
ftr-480	588	16	-	-	PUNCT
ftr-480	588	17	in	in	ADP
ftr-480	588	18	range	range	NOUN
ftr-480	588	19	of	of	ADP
ftr-480	588	20	the	the	DET
ftr-480	588	21	credit	credit	NOUN
ftr-480	588	22	.	.	PUNCT
ftr-480	589	1	in	in	ADP
ftr-480	589	2	that	that	DET
ftr-480	589	3	case	case	NOUN
ftr-480	589	4	,	,	PUNCT
ftr-480	589	5	if	if	SCONJ
ftr-480	589	6	consumed	consume	VERB
ftr-480	589	7	income	income	NOUN
ftr-480	589	8	were	be	AUX
ftr-480	589	9	the	the	DET
ftr-480	589	10	base	base	NOUN
ftr-480	589	11	for	for	ADP
ftr-480	589	12	calculating	calculate	VERB
ftr-480	589	13	the	the	DET
ftr-480	589	14	eitc	eitc	NOUN
ftr-480	589	15	,	,	PUNCT
ftr-480	589	16	the	the	DET
ftr-480	589	17	more	more	ADV
ftr-480	589	18	frugal	frugal	ADJ
ftr-480	589	19	taxpayer	taxpayer	NOUN
ftr-480	589	20	,	,	PUNCT
ftr-480	589	21	with	with	ADP
ftr-480	589	22	less	less	ADV
ftr-480	589	23	consumed	consume	VERB
ftr-480	589	24	income	income	NOUN
ftr-480	589	25	,	,	PUNCT
ftr-480	589	26	would	would	AUX
ftr-480	589	27	get	get	VERB
ftr-480	589	28	a	a	DET
ftr-480	589	29	smaller	small	ADJ
ftr-480	589	30	credit	credit	NOUN
ftr-480	589	31	.	.	PUNCT
ftr-480	590	1	i	i	PRON
ftr-480	590	2	have	have	AUX
ftr-480	590	3	assumed	assume	VERB
ftr-480	590	4	,	,	PUNCT
ftr-480	590	5	however	however	ADV
ftr-480	590	6	,	,	PUNCT
ftr-480	590	7	that	that	SCONJ
ftr-480	590	8	in	in	ADP
ftr-480	590	9	the	the	DET
ftr-480	590	10	phase	phase	NOUN
ftr-480	590	11	-	-	PUNCT
ftr-480	590	12	in	in	ADP
ftr-480	590	13	range	range	NOUN
ftr-480	590	14	,	,	PUNCT
ftr-480	590	15	the	the	DET
ftr-480	590	16	credit	credit	NOUN
ftr-480	590	17	would	would	AUX
ftr-480	590	18	be	be	AUX
ftr-480	590	19	solely	solely	ADV
ftr-480	590	20	a	a	DET
ftr-480	590	21	function	function	NOUN
ftr-480	590	22	of	of	ADP
ftr-480	590	23	earned	earn	VERB
ftr-480	590	24	income	income	NOUN
ftr-480	590	25	,	,	PUNCT
ftr-480	590	26	as	as	ADP
ftr-480	590	27	under	under	ADP
ftr-480	590	28	current	current	ADJ
ftr-480	590	29	law	law	NOUN
ftr-480	590	30	.	.	PUNCT
ftr-480	591	1	see	see	VERB
ftr-480	591	2	supra	supra	PROPN
ftr-480	591	3	note	note	PROPN
ftr-480	591	4	61	61	NUM
ftr-480	591	5	and	and	CCONJ
ftr-480	591	6	accompanying	accompany	VERB
ftr-480	591	7	text	text	NOUN
ftr-480	591	8	.	.	PUNCT
ftr-480	592	1	hence	hence	ADV
ftr-480	592	2	,	,	PUNCT
ftr-480	592	3	if	if	SCONJ
ftr-480	592	4	the	the	DET
ftr-480	592	5	two	two	NUM
ftr-480	592	6	taxpayers	taxpayer	NOUN
ftr-480	592	7	have	have	VERB
ftr-480	592	8	the	the	DET
ftr-480	592	9	same	same	ADJ
ftr-480	592	10	low	low	ADJ
ftr-480	592	11	level	level	NOUN
ftr-480	592	12	of	of	ADP
ftr-480	592	13	earnings	earning	NOUN
ftr-480	592	14	(	(	PUNCT
ftr-480	592	15	$	$	SYM
ftr-480	592	16	14,000	14,000	NUM
ftr-480	592	17	)	)	PUNCT
ftr-480	592	18	and	and	CCONJ
ftr-480	592	19	are	be	AUX
ftr-480	592	20	in	in	ADP
ftr-480	592	21	the	the	DET
ftr-480	592	22	phase	phase	NOUN
ftr-480	592	23	-	-	PUNCT
ftr-480	592	24	in	in	ADP
ftr-480	592	25	range	range	NOUN
ftr-480	592	26	,	,	PUNCT
ftr-480	592	27	they	they	PRON
ftr-480	592	28	would	would	AUX
ftr-480	592	29	get	get	VERB
ftr-480	592	30	the	the	DET
ftr-480	592	31	same	same	ADJ
ftr-480	592	32	credit	credit	NOUN
ftr-480	592	33	.	.	PUNCT
ftr-480	593	1	[	[	X
ftr-480	593	2	vol	vol	NOUN
ftr-480	593	3	2:8	2:8	NUM
ftr-480	593	4	accommodating	accommodate	VERB
ftr-480	593	5	the	the	DET
ftr-480	593	6	"	"	PUNCT
ftr-480	593	7	'	'	PUNCT
ftr-480	593	8	low	low	ADJ
ftr-480	593	9	-	-	PUNCT
ftr-480	593	10	income	income	NOUN
ftr-480	593	11	as	as	ADP
ftr-480	593	12	income	income	NOUN
ftr-480	593	13	before	before	ADP
ftr-480	593	14	savings	saving	NOUN
ftr-480	593	15	,	,	PUNCT
ftr-480	593	16	the	the	DET
ftr-480	593	17	taxpayer	taxpayer	NOUN
ftr-480	593	18	probably	probably	ADV
ftr-480	593	19	would	would	AUX
ftr-480	593	20	not	not	PART
ftr-480	593	21	receive	receive	VERB
ftr-480	593	22	any	any	DET
ftr-480	593	23	subsidy	subsidy	NOUN
ftr-480	593	24	.	.	PUNCT
ftr-480	594	1	which	which	DET
ftr-480	594	2	result	result	VERB
ftr-480	594	3	is	be	AUX
ftr-480	594	4	more	more	ADV
ftr-480	594	5	appropriate	appropriate	ADJ
ftr-480	594	6	?	?	PUNCT
ftr-480	595	1	to	to	PART
ftr-480	595	2	frame	frame	VERB
ftr-480	595	3	the	the	DET
ftr-480	595	4	question	question	NOUN
ftr-480	595	5	slightly	slightly	ADV
ftr-480	595	6	differently	differently	ADV
ftr-480	595	7	,	,	PUNCT
ftr-480	595	8	should	should	AUX
ftr-480	595	9	this	this	DET
ftr-480	595	10	taxpayer	taxpayer	NOUN
ftr-480	595	11	obtain	obtain	VERB
ftr-480	595	12	the	the	DET
ftr-480	595	13	same	same	ADJ
ftr-480	595	14	eitc	eitc	NOUN
ftr-480	595	15	as	as	ADP
ftr-480	595	16	one	one	NUM
ftr-480	595	17	with	with	ADP
ftr-480	595	18	$	$	SYM
ftr-480	595	19	15,000	15,000	NUM
ftr-480	595	20	in	in	ADP
ftr-480	595	21	wages	wage	NOUN
ftr-480	595	22	,	,	PUNCT
ftr-480	595	23	no	no	DET
ftr-480	595	24	capital	capital	NOUN
ftr-480	595	25	income	income	NOUN
ftr-480	595	26	,	,	PUNCT
ftr-480	595	27	and	and	CCONJ
ftr-480	595	28	no	no	DET
ftr-480	595	29	savings	saving	NOUN
ftr-480	595	30	?	?	PUNCT
ftr-480	595	31	'	'	PUNCT
ftr-480	595	32	in	in	ADP
ftr-480	595	33	part	part	NOUN
ftr-480	595	34	,	,	PUNCT
ftr-480	595	35	these	these	DET
ftr-480	595	36	questions	question	NOUN
ftr-480	595	37	raise	raise	VERB
ftr-480	595	38	one	one	NUM
ftr-480	595	39	of	of	ADP
ftr-480	595	40	the	the	DET
ftr-480	595	41	fundamental	fundamental	ADJ
ftr-480	595	42	issues	issue	NOUN
ftr-480	595	43	in	in	ADP
ftr-480	595	44	the	the	DET
ftr-480	595	45	income	income	NOUN
ftr-480	595	46	tax	tax	NOUN
ftr-480	595	47	versus	versus	ADP
ftr-480	595	48	consumption	consumption	NOUN
ftr-480	595	49	tax	tax	NOUN
ftr-480	595	50	debate	debate	NOUN
ftr-480	595	51	:	:	PUNCT
ftr-480	595	52	what	what	PRON
ftr-480	595	53	should	should	AUX
ftr-480	595	54	the	the	DET
ftr-480	595	55	tax	tax	NOUN
ftr-480	595	56	base	base	NOUN
ftr-480	595	57	be	be	AUX
ftr-480	595	58	?	?	PUNCT
ftr-480	596	1	supporters	supporter	NOUN
ftr-480	596	2	of	of	ADP
ftr-480	596	3	the	the	DET
ftr-480	596	4	income	income	NOUN
ftr-480	596	5	tax	tax	NOUN
ftr-480	596	6	argue	argue	VERB
ftr-480	596	7	that	that	SCONJ
ftr-480	596	8	income	income	NOUN
ftr-480	596	9	is	be	AUX
ftr-480	596	10	a	a	DET
ftr-480	596	11	better	well	ADJ
ftr-480	596	12	measure	measure	NOUN
ftr-480	596	13	of	of	ADP
ftr-480	596	14	a	a	DET
ftr-480	596	15	taxpayer	taxpayer	NOUN
ftr-480	596	16	's	's	PART
ftr-480	596	17	overall	overall	ADJ
ftr-480	596	18	resources	resource	NOUN
ftr-480	596	19	and	and	CCONJ
ftr-480	596	20	,	,	PUNCT
ftr-480	596	21	therefore	therefore	ADV
ftr-480	596	22	,	,	PUNCT
ftr-480	596	23	ability	ability	NOUN
ftr-480	596	24	to	to	PART
ftr-480	596	25	pay	pay	VERB
ftr-480	596	26	.	.	PUNCT
ftr-480	597	1	consumption	consumption	NOUN
ftr-480	597	2	tax	tax	NOUN
ftr-480	597	3	proponents	proponent	NOUN
ftr-480	597	4	respond	respond	VERB
ftr-480	597	5	with	with	ADP
ftr-480	597	6	several	several	ADJ
ftr-480	597	7	related	related	ADJ
ftr-480	597	8	arguments	argument	NOUN
ftr-480	597	9	.	.	PUNCT
ftr-480	597	10	'	'	PUNCT
ftr-480	598	1	5	5	NUM
ftr-480	598	2	they	they	PRON
ftr-480	598	3	argue	argue	VERB
ftr-480	598	4	that	that	SCONJ
ftr-480	598	5	consumption	consumption	NOUN
ftr-480	598	6	reflects	reflect	VERB
ftr-480	598	7	the	the	DET
ftr-480	598	8	taxpayer	taxpayer	NOUN
ftr-480	598	9	's	's	PART
ftr-480	598	10	chosen	choose	VERB
ftr-480	598	11	lifestyle	lifestyle	NOUN
ftr-480	598	12	-	-	PUNCT
ftr-480	598	13	his	his	PRON
ftr-480	598	14	or	or	CCONJ
ftr-480	598	15	her	her	PRON
ftr-480	598	16	standard	standard	NOUN
ftr-480	598	17	of	of	ADP
ftr-480	598	18	living	living	NOUN
ftr-480	598	19	-	-	PUNCT
ftr-480	598	20	and	and	CCONJ
ftr-480	598	21	that	that	SCONJ
ftr-480	598	22	what	what	PRON
ftr-480	598	23	a	a	DET
ftr-480	598	24	taxpayer	taxpayer	NOUN
ftr-480	598	25	withdraws	withdraw	VERB
ftr-480	598	26	from	from	ADP
ftr-480	598	27	the	the	DET
ftr-480	598	28	"	"	PUNCT
ftr-480	598	29	common	common	ADJ
ftr-480	598	30	pool	pool	NOUN
ftr-480	598	31	"	"	PUNCT
ftr-480	598	32	is	be	AUX
ftr-480	598	33	a	a	DET
ftr-480	598	34	more	more	ADV
ftr-480	598	35	appropriate	appropriate	ADJ
ftr-480	598	36	standard	standard	NOUN
ftr-480	598	37	for	for	ADP
ftr-480	598	38	taxation	taxation	NOUN
ftr-480	598	39	than	than	ADP
ftr-480	598	40	what	what	PRON
ftr-480	598	41	the	the	DET
ftr-480	598	42	taxpayer	taxpayer	NOUN
ftr-480	598	43	contributes	contribute	VERB
ftr-480	598	44	to	to	ADP
ftr-480	598	45	the	the	DET
ftr-480	598	46	pool	pool	NOUN
ftr-480	598	47	.	.	PUNCT
ftr-480	599	1	further	far	ADV
ftr-480	599	2	,	,	PUNCT
ftr-480	599	3	they	they	PRON
ftr-480	599	4	argue	argue	VERB
ftr-480	599	5	that	that	SCONJ
ftr-480	599	6	consumption	consumption	NOUN
ftr-480	599	7	is	be	AUX
ftr-480	599	8	a	a	DET
ftr-480	599	9	better	well	ADJ
ftr-480	599	10	measure	measure	NOUN
ftr-480	599	11	of	of	ADP
ftr-480	599	12	a	a	DET
ftr-480	599	13	taxpayer	taxpayer	NOUN
ftr-480	599	14	's	's	PART
ftr-480	599	15	lifetime	lifetime	NOUN
ftr-480	599	16	ability	ability	NOUN
ftr-480	599	17	to	to	PART
ftr-480	599	18	pay	pay	VERB
ftr-480	599	19	because	because	SCONJ
ftr-480	599	20	tax	tax	NOUN
ftr-480	599	21	liability	liability	NOUN
ftr-480	599	22	would	would	AUX
ftr-480	599	23	be	be	AUX
ftr-480	599	24	based	base	VERB
ftr-480	599	25	on	on	ADP
ftr-480	599	26	the	the	DET
ftr-480	599	27	present	present	ADJ
ftr-480	599	28	value	value	NOUN
ftr-480	599	29	of	of	ADP
ftr-480	599	30	the	the	DET
ftr-480	599	31	taxpayer	taxpayer	NOUN
ftr-480	599	32	's	's	PART
ftr-480	599	33	total	total	ADJ
ftr-480	599	34	lifetime	lifetime	NOUN
ftr-480	599	35	resources	resource	NOUN
ftr-480	599	36	.	.	PUNCT
ftr-480	600	1	finally	finally	ADV
ftr-480	600	2	,	,	PUNCT
ftr-480	600	3	proponents	proponent	NOUN
ftr-480	600	4	assert	assert	VERB
ftr-480	600	5	that	that	SCONJ
ftr-480	600	6	a	a	DET
ftr-480	600	7	cash	cash	NOUN
ftr-480	600	8	-	-	PUNCT
ftr-480	600	9	flow	flow	NOUN
ftr-480	600	10	tax	tax	NOUN
ftr-480	600	11	is	be	AUX
ftr-480	600	12	preferable	preferable	ADJ
ftr-480	600	13	to	to	ADP
ftr-480	600	14	an	an	DET
ftr-480	600	15	income	income	NOUN
ftr-480	600	16	tax	tax	NOUN
ftr-480	600	17	because	because	SCONJ
ftr-480	600	18	it	it	PRON
ftr-480	600	19	more	more	ADV
ftr-480	600	20	closely	closely	ADV
ftr-480	600	21	resembles	resemble	VERB
ftr-480	600	22	an	an	DET
ftr-480	600	23	endowments	endowment	NOUN
ftr-480	600	24	tax	tax	NOUN
ftr-480	600	25	;	;	PUNCT
ftr-480	600	26	it	it	PRON
ftr-480	600	27	would	would	AUX
ftr-480	600	28	place	place	VERB
ftr-480	600	29	a	a	DET
ftr-480	600	30	similar	similar	ADJ
ftr-480	600	31	tax	tax	NOUN
ftr-480	600	32	burden	burden	NOUN
ftr-480	600	33	on	on	ADP
ftr-480	600	34	taxpayers	taxpayer	NOUN
ftr-480	600	35	with	with	ADP
ftr-480	600	36	equal	equal	ADJ
ftr-480	600	37	opportunities	opportunity	NOUN
ftr-480	600	38	,	,	PUNCT
ftr-480	600	39	as	as	SCONJ
ftr-480	600	40	opposed	oppose	VERB
ftr-480	600	41	to	to	ADP
ftr-480	600	42	those	those	PRON
ftr-480	600	43	who	who	PRON
ftr-480	600	44	simply	simply	ADV
ftr-480	600	45	have	have	VERB
ftr-480	600	46	equal	equal	ADJ
ftr-480	600	47	outcomes	outcome	NOUN
ftr-480	600	48	.	.	PUNCT
ftr-480	601	1	however	however	ADV
ftr-480	601	2	one	one	NUM
ftr-480	601	3	resolves	resolve	VERB
ftr-480	601	4	the	the	DET
ftr-480	601	5	debate	debate	NOUN
ftr-480	601	6	about	about	ADP
ftr-480	601	7	the	the	DET
ftr-480	601	8	proper	proper	ADJ
ftr-480	601	9	base	base	NOUN
ftr-480	601	10	for	for	ADP
ftr-480	601	11	imposing	impose	VERB
ftr-480	601	12	positive	positive	ADJ
ftr-480	601	13	tax	tax	NOUN
ftr-480	601	14	liability	liability	NOUN
ftr-480	601	15	,	,	PUNCT
ftr-480	601	16	the	the	DET
ftr-480	601	17	eitc	eitc	NOUN
ftr-480	601	18	adds	add	VERB
ftr-480	601	19	an	an	DET
ftr-480	601	20	additional	additional	ADJ
ftr-480	601	21	wrinkle	wrinkle	NOUN
ftr-480	601	22	.	.	PUNCT
ftr-480	602	1	under	under	ADP
ftr-480	602	2	an	an	DET
ftr-480	602	3	integrated	integrated	ADJ
ftr-480	602	4	view	view	NOUN
ftr-480	602	5	of	of	ADP
ftr-480	602	6	the	the	DET
ftr-480	602	7	tax	tax	NOUN
ftr-480	602	8	and	and	CCONJ
ftr-480	602	9	transfer	transfer	NOUN
ftr-480	602	10	systems	system	NOUN
ftr-480	602	11	,	,	PUNCT
ftr-480	602	12	the	the	DET
ftr-480	602	13	eitc	eitc	NOUN
ftr-480	602	14	may	may	AUX
ftr-480	602	15	simply	simply	ADV
ftr-480	602	16	be	be	AUX
ftr-480	602	17	one	one	NUM
ftr-480	602	18	end	end	NOUN
ftr-480	602	19	of	of	ADP
ftr-480	602	20	the	the	DET
ftr-480	602	21	spectrum	spectrum	NOUN
ftr-480	602	22	of	of	ADP
ftr-480	602	23	low	low	ADJ
ftr-480	602	24	and	and	CCONJ
ftr-480	602	25	high	high	ADJ
ftr-480	602	26	taxation	taxation	NOUN
ftr-480	602	27	,	,	PUNCT
ftr-480	602	28	with	with	ADP
ftr-480	602	29	"	"	PUNCT
ftr-480	602	30	low	low	ADJ
ftr-480	602	31	taxation	taxation	NOUN
ftr-480	602	32	"	"	PUNCT
ftr-480	602	33	dipping	dip	VERB
ftr-480	602	34	into	into	ADP
ftr-480	602	35	negative	negative	ADJ
ftr-480	602	36	amounts	amount	NOUN
ftr-480	602	37	.	.	PUNCT
ftr-480	603	1	under	under	ADP
ftr-480	603	2	this	this	DET
ftr-480	603	3	view	view	NOUN
ftr-480	603	4	,	,	PUNCT
ftr-480	603	5	if	if	SCONJ
ftr-480	603	6	consumption	consumption	NOUN
ftr-480	603	7	is	be	AUX
ftr-480	603	8	the	the	DET
ftr-480	603	9	proper	proper	ADJ
ftr-480	603	10	base	base	NOUN
ftr-480	603	11	for	for	ADP
ftr-480	603	12	positive	positive	ADJ
ftr-480	603	13	taxation	taxation	NOUN
ftr-480	603	14	,	,	PUNCT
ftr-480	603	15	it	it	PRON
ftr-480	603	16	should	should	AUX
ftr-480	603	17	also	also	ADV
ftr-480	603	18	be	be	AUX
ftr-480	603	19	the	the	DET
ftr-480	603	20	proper	proper	ADJ
ftr-480	603	21	base	base	NOUN
ftr-480	603	22	for	for	ADP
ftr-480	603	23	negative	negative	ADJ
ftr-480	603	24	taxation	taxation	NOUN
ftr-480	603	25	(	(	PUNCT
ftr-480	603	26	or	or	CCONJ
ftr-480	603	27	64	64	NUM
ftr-480	603	28	.	.	PUNCT
ftr-480	604	1	the	the	DET
ftr-480	604	2	three	three	NUM
ftr-480	604	3	other	other	ADJ
ftr-480	604	4	sample	sample	NOUN
ftr-480	604	5	taxpayers	taxpayer	NOUN
ftr-480	604	6	,	,	PUNCT
ftr-480	604	7	the	the	DET
ftr-480	604	8	altruistic	altruistic	ADJ
ftr-480	604	9	middle	middle	ADJ
ftr-480	604	10	-	-	PUNCT
ftr-480	604	11	income	income	NOUN
ftr-480	604	12	worker	worker	NOUN
ftr-480	604	13	,	,	PUNCT
ftr-480	604	14	the	the	DET
ftr-480	604	15	student	student	NOUN
ftr-480	604	16	,	,	PUNCT
ftr-480	604	17	and	and	CCONJ
ftr-480	604	18	the	the	DET
ftr-480	604	19	senior	senior	ADJ
ftr-480	604	20	citizen	citizen	NOUN
ftr-480	604	21	,	,	PUNCT
ftr-480	604	22	have	have	VERB
ftr-480	604	23	different	different	ADJ
ftr-480	604	24	amounts	amount	NOUN
ftr-480	604	25	of	of	ADP
ftr-480	604	26	earned	earn	VERB
ftr-480	604	27	income	income	NOUN
ftr-480	604	28	and	and	CCONJ
ftr-480	604	29	therefore	therefore	ADV
ftr-480	604	30	,	,	PUNCT
ftr-480	604	31	from	from	ADP
ftr-480	604	32	a	a	DET
ftr-480	604	33	work	work	NOUN
ftr-480	604	34	incentive	incentive	NOUN
ftr-480	604	35	standpoint	standpoint	NOUN
ftr-480	604	36	,	,	PUNCT
ftr-480	604	37	should	should	AUX
ftr-480	604	38	have	have	VERB
ftr-480	604	39	different	different	ADJ
ftr-480	604	40	eitc	eitc	ADJ
ftr-480	604	41	benefits	benefit	NOUN
ftr-480	604	42	.	.	PUNCT
ftr-480	605	1	under	under	ADP
ftr-480	605	2	certain	certain	ADJ
ftr-480	605	3	assumptions	assumption	NOUN
ftr-480	605	4	,	,	PUNCT
ftr-480	605	5	however	however	ADV
ftr-480	605	6	,	,	PUNCT
ftr-480	605	7	each	each	PRON
ftr-480	605	8	has	have	VERB
ftr-480	605	9	$	$	SYM
ftr-480	605	10	15,000	15,000	NUM
ftr-480	605	11	of	of	ADP
ftr-480	605	12	consumed	consume	VERB
ftr-480	605	13	income	income	NOUN
ftr-480	605	14	for	for	ADP
ftr-480	605	15	the	the	DET
ftr-480	605	16	year	year	NOUN
ftr-480	605	17	.	.	PUNCT
ftr-480	606	1	thus	thus	ADV
ftr-480	606	2	,	,	PUNCT
ftr-480	606	3	from	from	ADP
ftr-480	606	4	strictly	strictly	ADV
ftr-480	606	5	an	an	DET
ftr-480	606	6	income	income	NOUN
ftr-480	606	7	security	security	NOUN
ftr-480	606	8	standpoint	standpoint	NOUN
ftr-480	606	9	,	,	PUNCT
ftr-480	606	10	should	should	AUX
ftr-480	606	11	they	they	PRON
ftr-480	606	12	be	be	AUX
ftr-480	606	13	entitled	entitle	VERB
ftr-480	606	14	to	to	ADP
ftr-480	606	15	the	the	DET
ftr-480	606	16	same	same	ADJ
ftr-480	606	17	amount	amount	NOUN
ftr-480	606	18	of	of	ADP
ftr-480	606	19	eitc	eitc	NOUN
ftr-480	606	20	,	,	PUNCT
ftr-480	606	21	and	and	CCONJ
ftr-480	606	22	should	should	AUX
ftr-480	606	23	this	this	DET
ftr-480	606	24	amount	amount	NOUN
ftr-480	606	25	be	be	AUX
ftr-480	606	26	the	the	DET
ftr-480	606	27	same	same	ADJ
ftr-480	606	28	as	as	ADP
ftr-480	606	29	for	for	ADP
ftr-480	606	30	the	the	DET
ftr-480	606	31	taxpayers	taxpayer	NOUN
ftr-480	606	32	described	describe	VERB
ftr-480	606	33	in	in	ADP
ftr-480	606	34	the	the	DET
ftr-480	606	35	text	text	NOUN
ftr-480	606	36	?	?	PUNCT
ftr-480	607	1	65	65	NUM
ftr-480	607	2	.	.	PUNCT
ftr-480	608	1	for	for	ADP
ftr-480	608	2	some	some	PRON
ftr-480	608	3	of	of	ADP
ftr-480	608	4	the	the	DET
ftr-480	608	5	debate	debate	NOUN
ftr-480	608	6	on	on	ADP
ftr-480	608	7	this	this	DET
ftr-480	608	8	issue	issue	NOUN
ftr-480	608	9	,	,	PUNCT
ftr-480	608	10	see	see	VERB
ftr-480	608	11	blueprints	blueprint	NOUN
ftr-480	608	12	.	.	PUNCT
ftr-480	609	1	supra	supra	PROPN
ftr-480	609	2	note	note	NOUN
ftr-480	609	3	3	3	X
ftr-480	609	4	.	.	PUNCT
ftr-480	610	1	at	at	ADP
ftr-480	610	2	35	35	NUM
ftr-480	610	3	-	-	SYM
ftr-480	610	4	39	39	NUM
ftr-480	610	5	;	;	PUNCT
ftr-480	610	6	bradford	bradford	NOUN
ftr-480	610	7	-	-	PUNCT
ftr-480	610	8	untangling	untangle	VERB
ftr-480	610	9	,	,	PUNCT
ftr-480	610	10	supra	supra	ADJ
ftr-480	610	11	note	note	NOUN
ftr-480	610	12	3	3	NUM
ftr-480	610	13	,	,	PUNCT
ftr-480	610	14	at	at	ADP
ftr-480	610	15	154	154	NUM
ftr-480	610	16	-	-	SYM
ftr-480	610	17	56	56	NUM
ftr-480	610	18	,	,	PUNCT
ftr-480	610	19	165	165	NUM
ftr-480	610	20	-	-	SYM
ftr-480	610	21	66	66	NUM
ftr-480	610	22	,	,	PUNCT
ftr-480	610	23	315	315	NUM
ftr-480	610	24	;	;	PUNCT
ftr-480	610	25	kaldor	kaldor	PROPN
ftr-480	610	26	,	,	PUNCT
ftr-480	610	27	supra	supra	PROPN
ftr-480	610	28	note	note	NOUN
ftr-480	610	29	3	3	X
ftr-480	610	30	.	.	PUNCT
ftr-480	611	1	at	at	ADP
ftr-480	611	2	46	46	NUM
ftr-480	611	3	-	-	SYM
ftr-480	611	4	53	53	NUM
ftr-480	611	5	;	;	PUNCT
ftr-480	611	6	andrews	andrews	PROPN
ftr-480	611	7	,	,	PUNCT
ftr-480	611	8	supra	supra	PROPN
ftr-480	611	9	note	note	NOUN
ftr-480	611	10	3	3	NUM
ftr-480	611	11	,	,	PUNCT
ftr-480	611	12	at	at	ADP
ftr-480	611	13	1165	1165	NUM
ftr-480	611	14	-	-	SYM
ftr-480	611	15	77	77	NUM
ftr-480	611	16	;	;	PUNCT
ftr-480	611	17	william	william	PROPN
ftr-480	611	18	d.	d.	PROPN
ftr-480	611	19	andrews	andrews	PROPN
ftr-480	611	20	,	,	PUNCT
ftr-480	611	21	fairness	fairness	NOUN
ftr-480	611	22	and	and	CCONJ
ftr-480	611	23	the	the	DET
ftr-480	611	24	personal	personal	ADJ
ftr-480	611	25	income	income	NOUN
ftr-480	611	26	tax	tax	NOUN
ftr-480	611	27	:	:	PUNCT
ftr-480	611	28	a	a	DET
ftr-480	611	29	reply	reply	NOUN
ftr-480	611	30	to	to	ADP
ftr-480	611	31	professor	professor	NOUN
ftr-480	611	32	warren	warren	PROPN
ftr-480	611	33	,	,	PUNCT
ftr-480	611	34	88	88	NUM
ftr-480	611	35	harv	harv	NOUN
ftr-480	611	36	.	.	PUNCT
ftr-480	612	1	l.	l.	PROPN
ftr-480	612	2	rev	rev	PROPN
ftr-480	612	3	.	.	PROPN
ftr-480	613	1	947	947	NUM
ftr-480	613	2	(	(	PUNCT
ftr-480	613	3	1975	1975	NUM
ftr-480	613	4	)	)	PUNCT
ftr-480	613	5	;	;	PUNCT
ftr-480	614	1	don	don	PROPN
ftr-480	614	2	fullerton	fullerton	PROPN
ftr-480	614	3	.	.	PUNCT
ftr-480	615	1	the	the	DET
ftr-480	615	2	consumption	consumption	NOUN
ftr-480	615	3	tax	tax	NOUN
ftr-480	615	4	:	:	PUNCT
ftr-480	615	5	an	an	DET
ftr-480	615	6	idea	idea	NOUN
ftr-480	615	7	whose	whose	DET
ftr-480	615	8	time	time	NOUN
ftr-480	615	9	has	have	AUX
ftr-480	615	10	come	come	VERB
ftr-480	615	11	?	?	PUNCT
ftr-480	616	1	27	27	NUM
ftr-480	616	2	tax	tax	NOUN
ftr-480	616	3	notes	note	NOUN
ftr-480	616	4	435	435	NUM
ftr-480	616	5	(	(	PUNCT
ftr-480	616	6	apr	apr	NOUN
ftr-480	616	7	.	.	PROPN
ftr-480	616	8	22	22	NUM
ftr-480	616	9	,	,	PUNCT
ftr-480	616	10	1985	1985	NUM
ftr-480	616	11	)	)	PUNCT
ftr-480	616	12	;	;	PUNCT
ftr-480	616	13	goode	goode	PROPN
ftr-480	616	14	,	,	PUNCT
ftr-480	616	15	supra	supra	PROPN
ftr-480	616	16	note	note	NOUN
ftr-480	616	17	39	39	NUM
ftr-480	616	18	,	,	PUNCT
ftr-480	616	19	at	at	ADP
ftr-480	616	20	49	49	NUM
ftr-480	616	21	-	-	SYM
ftr-480	616	22	73	73	NUM
ftr-480	616	23	;	;	PUNCT
ftr-480	616	24	mark	mark	PROPN
ftr-480	616	25	kelman	kelman	NOUN
ftr-480	616	26	,	,	PUNCT
ftr-480	616	27	time	time	NOUN
ftr-480	616	28	preference	preference	NOUN
ftr-480	616	29	and	and	CCONJ
ftr-480	616	30	tax	tax	NOUN
ftr-480	616	31	equity	equity	NOUN
ftr-480	616	32	.	.	PUNCT
ftr-480	617	1	35	35	NUM
ftr-480	617	2	stan	stan	PROPN
ftr-480	617	3	.	.	PUNCT
ftr-480	618	1	l	l	PROPN
ftr-480	618	2	rev	rev	VERB
ftr-480	618	3	.	.	PROPN
ftr-480	618	4	649	649	NUM
ftr-480	618	5	(	(	PUNCT
ftr-480	618	6	1983	1983	NUM
ftr-480	618	7	)	)	PUNCT
ftr-480	618	8	;	;	PUNCT
ftr-480	618	9	alvin	alvin	PROPN
ftr-480	618	10	c.	c.	PROPN
ftr-480	618	11	warren	warren	PROPN
ftr-480	618	12	,	,	PUNCT
ftr-480	618	13	jr	jr	PROPN
ftr-480	618	14	.	.	PROPN
ftr-480	618	15	,	,	PUNCT
ftr-480	618	16	fairness	fairness	NOUN
ftr-480	618	17	and	and	CCONJ
ftr-480	618	18	a	a	DET
ftr-480	618	19	consumption	consumption	NOUN
ftr-480	618	20	-	-	PUNCT
ftr-480	618	21	type	type	NOUN
ftr-480	618	22	or	or	CCONJ
ftr-480	618	23	cash	cash	NOUN
ftr-480	618	24	-	-	PUNCT
ftr-480	618	25	flow	flow	NOUN
ftr-480	618	26	personal	personal	ADJ
ftr-480	618	27	income	income	NOUN
ftr-480	618	28	tax	tax	NOUN
ftr-480	618	29	,	,	PUNCT
ftr-480	618	30	88	88	NUM
ftr-480	618	31	harv	harv	NOUN
ftr-480	618	32	.	.	PUNCT
ftr-480	619	1	l.	l.	PROPN
ftr-480	619	2	rev	rev	PROPN
ftr-480	619	3	.	.	PROPN
ftr-480	620	1	931	931	NUM
ftr-480	620	2	(	(	PUNCT
ftr-480	620	3	1975	1975	NUM
ftr-480	620	4	)	)	PUNCT
ftr-480	621	1	[	[	X
ftr-480	621	2	hereinafter	hereinafter	NOUN
ftr-480	621	3	warren	warren	NOUN
ftr-480	621	4	-	-	PUNCT
ftr-480	621	5	fairnessl	fairnessl	NOUN
ftr-480	621	6	;	;	PUNCT
ftr-480	621	7	alvin	alvin	PROPN
ftr-480	621	8	warren	warren	PROPN
ftr-480	621	9	,	,	PUNCT
ftr-480	621	10	would	would	AUX
ftr-480	621	11	a	a	DET
ftr-480	621	12	consumption	consumption	NOUN
ftr-480	621	13	tax	tax	NOUN
ftr-480	621	14	be	be	AUX
ftr-480	621	15	fairer	fair	ADJ
ftr-480	621	16	than	than	ADP
ftr-480	621	17	an	an	DET
ftr-480	621	18	income	income	NOUN
ftr-480	621	19	tax	tax	NOUN
ftr-480	621	20	?	?	PUNCT
ftr-480	621	21	,	,	PUNCT
ftr-480	621	22	89	89	NUM
ftr-480	621	23	yale	yale	PROPN
ftr-480	621	24	l	l	PROPN
ftr-480	621	25	j.	j.	PROPN
ftr-480	621	26	1081	1081	NUM
ftr-480	621	27	,	,	PUNCT
ftr-480	621	28	1094	1094	NUM
ftr-480	621	29	-	-	SYM
ftr-480	621	30	95	95	NUM
ftr-480	621	31	,	,	PUNCT
ftr-480	621	32	1098	1098	NUM
ftr-480	621	33	-	-	SYM
ftr-480	621	34	1101	1101	NUM
ftr-480	621	35	(	(	PUNCT
ftr-480	621	36	1980	1980	NUM
ftr-480	621	37	)	)	PUNCT
ftr-480	622	1	[	[	X
ftr-480	622	2	hereinafter	hereinafter	NOUN
ftr-480	622	3	warren	warren	PROPN
ftr-480	622	4	-	-	PUNCT
ftr-480	622	5	would	would	AUX
ftr-480	622	6	]	]	PUNCT
ftr-480	622	7	.	.	PUNCT
ftr-480	622	8	19951	19951	NUM
ftr-480	622	9	florida	florida	PROPN
ftr-480	622	10	tax	tax	PROPN
ftr-480	622	11	review	review	NOUN
ftr-480	622	12	positive	positive	ADJ
ftr-480	622	13	transfers).66	transfers).66	NOUN
ftr-480	622	14	in	in	ADP
ftr-480	622	15	other	other	ADJ
ftr-480	622	16	words	word	NOUN
ftr-480	622	17	,	,	PUNCT
ftr-480	622	18	if	if	SCONJ
ftr-480	622	19	consumption	consumption	NOUN
ftr-480	622	20	levels	level	NOUN
ftr-480	622	21	are	be	AUX
ftr-480	622	22	low	low	ADJ
ftr-480	622	23	enough	enough	ADV
ftr-480	622	24	,	,	PUNCT
ftr-480	622	25	one	one	PRON
ftr-480	622	26	should	should	AUX
ftr-480	622	27	get	get	VERB
ftr-480	622	28	the	the	DET
ftr-480	622	29	credit.67	credit.67	NOUN
ftr-480	622	30	however	however	ADV
ftr-480	622	31	,	,	PUNCT
ftr-480	622	32	the	the	DET
ftr-480	622	33	prospect	prospect	NOUN
ftr-480	622	34	of	of	ADP
ftr-480	622	35	negative	negative	ADJ
ftr-480	622	36	taxation	taxation	NOUN
ftr-480	622	37	may	may	AUX
ftr-480	622	38	introduce	introduce	VERB
ftr-480	622	39	a	a	DET
ftr-480	622	40	different	different	ADJ
ftr-480	622	41	perspective	perspective	NOUN
ftr-480	622	42	altogether.6	altogether.6	DET
ftr-480	622	43	'	'	PUNCT
ftr-480	622	44	federal	federal	ADJ
ftr-480	622	45	welfare	welfare	NOUN
ftr-480	622	46	programs	program	NOUN
ftr-480	622	47	,	,	PUNCT
ftr-480	622	48	for	for	ADP
ftr-480	622	49	example	example	NOUN
ftr-480	622	50	,	,	PUNCT
ftr-480	622	51	uniformly	uniformly	ADV
ftr-480	622	52	base	base	NOUN
ftr-480	622	53	eligibility	eligibility	NOUN
ftr-480	622	54	on	on	ADP
ftr-480	622	55	income	income	NOUN
ftr-480	622	56	levels	level	NOUN
ftr-480	622	57	,	,	PUNCT
ftr-480	622	58	resource	resource	NOUN
ftr-480	622	59	levels	level	NOUN
ftr-480	622	60	,	,	PUNCT
ftr-480	622	61	or	or	CCONJ
ftr-480	622	62	both	both	PRON
ftr-480	622	63	,	,	PUNCT
ftr-480	622	64	not	not	PART
ftr-480	622	65	consumption	consumption	NOUN
ftr-480	622	66	levels.69	levels.69	NOUN
ftr-480	622	67	moreover	moreover	ADV
ftr-480	622	68	,	,	PUNCT
ftr-480	622	69	in	in	ADP
ftr-480	622	70	contrast	contrast	NOUN
ftr-480	622	71	to	to	ADP
ftr-480	622	72	a	a	DET
ftr-480	622	73	lifetime	lifetime	NOUN
ftr-480	622	74	,	,	PUNCT
ftr-480	622	75	or	or	CCONJ
ftr-480	622	76	even	even	ADV
ftr-480	622	77	an	an	DET
ftr-480	622	78	annual	annual	ADJ
ftr-480	622	79	,	,	PUNCT
ftr-480	622	80	time	time	NOUN
ftr-480	622	81	frame	frame	NOUN
ftr-480	622	82	,	,	PUNCT
ftr-480	622	83	66	66	NUM
ftr-480	622	84	.	.	PUNCT
ftr-480	623	1	cf	cf	NOUN
ftr-480	623	2	.	.	PUNCT
ftr-480	624	1	william	william	PROPN
ftr-480	624	2	a.	a.	PROPN
ftr-480	624	3	klein	klein	PROPN
ftr-480	624	4	,	,	PUNCT
ftr-480	624	5	the	the	DET
ftr-480	624	6	definition	definition	NOUN
ftr-480	624	7	of	of	ADP
ftr-480	624	8	"	"	PUNCT
ftr-480	624	9	income	income	NOUN
ftr-480	624	10	"	"	PUNCT
ftr-480	624	11	under	under	ADP
ftr-480	624	12	a	a	DET
ftr-480	624	13	negative	negative	ADJ
ftr-480	624	14	income	income	NOUN
ftr-480	624	15	tax	tax	NOUN
ftr-480	624	16	,	,	PUNCT
ftr-480	624	17	2	2	NUM
ftr-480	624	18	fla	fla	NOUN
ftr-480	624	19	.	.	PUNCT
ftr-480	625	1	st	st	PROPN
ftr-480	625	2	.	.	PROPN
ftr-480	625	3	u.	u.	PROPN
ftr-480	625	4	l.	l.	PROPN
ftr-480	625	5	rev	rev	PROPN
ftr-480	625	6	.	.	PROPN
ftr-480	625	7	449	449	NUM
ftr-480	625	8	,	,	PUNCT
ftr-480	625	9	458	458	NUM
ftr-480	625	10	-	-	SYM
ftr-480	625	11	59	59	NUM
ftr-480	625	12	(	(	PUNCT
ftr-480	625	13	1974	1974	NUM
ftr-480	625	14	)	)	PUNCT
ftr-480	625	15	.	.	PUNCT
ftr-480	626	1	67	67	NUM
ftr-480	626	2	.	.	PUNCT
ftr-480	627	1	under	under	ADP
ftr-480	627	2	this	this	DET
ftr-480	627	3	approach	approach	NOUN
ftr-480	627	4	,	,	PUNCT
ftr-480	627	5	taxpayers	taxpayer	NOUN
ftr-480	627	6	should	should	AUX
ftr-480	627	7	be	be	AUX
ftr-480	627	8	required	require	VERB
ftr-480	627	9	to	to	PART
ftr-480	627	10	return	return	VERB
ftr-480	627	11	their	their	PRON
ftr-480	627	12	eitcs	eitcs	NOUN
ftr-480	627	13	to	to	ADP
ftr-480	627	14	the	the	DET
ftr-480	627	15	government	government	NOUN
ftr-480	627	16	if	if	SCONJ
ftr-480	627	17	their	their	PRON
ftr-480	627	18	consumption	consumption	NOUN
ftr-480	627	19	levels	level	NOUN
ftr-480	627	20	are	be	AUX
ftr-480	627	21	subsequently	subsequently	ADV
ftr-480	627	22	sufficiently	sufficiently	ADV
ftr-480	627	23	high	high	ADJ
ftr-480	627	24	.	.	PUNCT
ftr-480	628	1	if	if	SCONJ
ftr-480	628	2	all	all	DET
ftr-480	628	3	receipts	receipt	NOUN
ftr-480	628	4	are	be	AUX
ftr-480	628	5	eventually	eventually	ADV
ftr-480	628	6	consumed	consume	VERB
ftr-480	628	7	,	,	PUNCT
ftr-480	628	8	any	any	DET
ftr-480	628	9	amounts	amount	NOUN
ftr-480	628	10	saved	save	VERB
ftr-480	628	11	(	(	PUNCT
ftr-480	628	12	and	and	CCONJ
ftr-480	628	13	therefore	therefore	ADV
ftr-480	628	14	not	not	PART
ftr-480	628	15	taxed	tax	VERB
ftr-480	628	16	)	)	PUNCT
ftr-480	628	17	will	will	AUX
ftr-480	628	18	be	be	AUX
ftr-480	628	19	consumed	consume	VERB
ftr-480	628	20	(	(	PUNCT
ftr-480	628	21	and	and	CCONJ
ftr-480	628	22	taxed	tax	VERB
ftr-480	628	23	)	)	PUNCT
ftr-480	628	24	at	at	ADP
ftr-480	628	25	a	a	DET
ftr-480	628	26	later	later	ADJ
ftr-480	628	27	time	time	NOUN
ftr-480	628	28	,	,	PUNCT
ftr-480	628	29	and	and	CCONJ
ftr-480	628	30	the	the	DET
ftr-480	628	31	income	income	NOUN
ftr-480	628	32	versus	versus	ADP
ftr-480	628	33	consumption	consumption	NOUN
ftr-480	628	34	tax	tax	NOUN
ftr-480	628	35	issue	issue	NOUN
ftr-480	628	36	is	be	AUX
ftr-480	628	37	simply	simply	ADV
ftr-480	628	38	one	one	NUM
ftr-480	628	39	of	of	ADP
ftr-480	628	40	timing	timing	NOUN
ftr-480	628	41	.	.	PUNCT
ftr-480	629	1	the	the	DET
ftr-480	629	2	negative	negative	ADJ
ftr-480	629	3	tax	tax	NOUN
ftr-480	629	4	system	system	NOUN
ftr-480	629	5	would	would	AUX
ftr-480	629	6	reach	reach	VERB
ftr-480	629	7	the	the	DET
ftr-480	629	8	same	same	ADJ
ftr-480	629	9	result	result	NOUN
ftr-480	629	10	only	only	ADV
ftr-480	629	11	if	if	SCONJ
ftr-480	629	12	all	all	DET
ftr-480	629	13	subsidies	subsidy	NOUN
ftr-480	629	14	are	be	AUX
ftr-480	629	15	eventually	eventually	ADV
ftr-480	629	16	returned	return	VERB
ftr-480	629	17	when	when	SCONJ
ftr-480	629	18	consumption	consumption	NOUN
ftr-480	629	19	levels	level	NOUN
ftr-480	629	20	become	become	VERB
ftr-480	629	21	high	high	ADJ
ftr-480	629	22	.	.	PUNCT
ftr-480	630	1	68	68	NUM
ftr-480	630	2	.	.	PUNCT
ftr-480	631	1	some	some	PRON
ftr-480	631	2	of	of	ADP
ftr-480	631	3	these	these	DET
ftr-480	631	4	points	point	NOUN
ftr-480	631	5	have	have	AUX
ftr-480	631	6	been	be	AUX
ftr-480	631	7	discussed	discuss	VERB
ftr-480	631	8	in	in	ADP
ftr-480	631	9	the	the	DET
ftr-480	631	10	negative	negative	ADJ
ftr-480	631	11	income	income	NOUN
ftr-480	631	12	tax	tax	NOUN
ftr-480	631	13	(	(	PUNCT
ftr-480	631	14	nit	nit	NOUN
ftr-480	631	15	)	)	PUNCT
ftr-480	631	16	literature	literature	NOUN
ftr-480	631	17	.	.	PUNCT
ftr-480	632	1	in	in	ADP
ftr-480	632	2	general	general	ADJ
ftr-480	632	3	,	,	PUNCT
ftr-480	632	4	commentators	commentator	NOUN
ftr-480	632	5	have	have	AUX
ftr-480	632	6	argued	argue	VERB
ftr-480	632	7	that	that	SCONJ
ftr-480	632	8	the	the	DET
ftr-480	632	9	tax	tax	NOUN
ftr-480	632	10	base	base	NOUN
ftr-480	632	11	for	for	ADP
ftr-480	632	12	purposes	purpose	NOUN
ftr-480	632	13	of	of	ADP
ftr-480	632	14	the	the	DET
ftr-480	632	15	nit	nit	NOUN
ftr-480	632	16	should	should	AUX
ftr-480	632	17	be	be	AUX
ftr-480	632	18	much	much	ADV
ftr-480	632	19	more	more	ADV
ftr-480	632	20	comprehensive	comprehensive	ADJ
ftr-480	632	21	than	than	ADP
ftr-480	632	22	that	that	PRON
ftr-480	632	23	for	for	ADP
ftr-480	632	24	the	the	DET
ftr-480	632	25	positive	positive	ADJ
ftr-480	632	26	income	income	NOUN
ftr-480	632	27	tax	tax	NOUN
ftr-480	632	28	system	system	NOUN
ftr-480	632	29	,	,	PUNCT
ftr-480	632	30	potentially	potentially	ADV
ftr-480	632	31	encompassing	encompass	VERB
ftr-480	632	32	such	such	ADJ
ftr-480	632	33	items	item	NOUN
ftr-480	632	34	as	as	ADP
ftr-480	632	35	the	the	DET
ftr-480	632	36	imputed	impute	VERB
ftr-480	632	37	net	net	ADJ
ftr-480	632	38	rental	rental	ADJ
ftr-480	632	39	value	value	NOUN
ftr-480	632	40	of	of	ADP
ftr-480	632	41	owner	owner	NOUN
ftr-480	632	42	-	-	PUNCT
ftr-480	632	43	occupied	occupy	VERB
ftr-480	632	44	homes	home	NOUN
ftr-480	632	45	,	,	PUNCT
ftr-480	632	46	the	the	DET
ftr-480	632	47	value	value	NOUN
ftr-480	632	48	of	of	ADP
ftr-480	632	49	food	food	NOUN
ftr-480	632	50	grown	grow	VERB
ftr-480	632	51	and	and	CCONJ
ftr-480	632	52	consumed	consume	VERB
ftr-480	632	53	on	on	ADP
ftr-480	632	54	a	a	DET
ftr-480	632	55	farm	farm	NOUN
ftr-480	632	56	,	,	PUNCT
ftr-480	632	57	and	and	CCONJ
ftr-480	632	58	other	other	ADJ
ftr-480	632	59	non	non	ADJ
ftr-480	632	60	-	-	ADJ
ftr-480	632	61	monetary	monetary	ADJ
ftr-480	632	62	forms	form	NOUN
ftr-480	632	63	of	of	ADP
ftr-480	632	64	income	income	NOUN
ftr-480	632	65	.	.	PUNCT
ftr-480	633	1	see	see	VERB
ftr-480	633	2	,	,	PUNCT
ftr-480	633	3	e.g.	e.g.	ADV
ftr-480	633	4	,	,	PUNCT
ftr-480	633	5	sheldon	sheldon	PROPN
ftr-480	633	6	s.	s.	PROPN
ftr-480	633	7	cohen	cohen	PROPN
ftr-480	633	8	,	,	PUNCT
ftr-480	633	9	administrative	administrative	ADJ
ftr-480	633	10	aspects	aspect	NOUN
ftr-480	633	11	of	of	ADP
ftr-480	633	12	a	a	DET
ftr-480	633	13	negative	negative	ADJ
ftr-480	633	14	income	income	NOUN
ftr-480	633	15	tax	tax	NOUN
ftr-480	633	16	,	,	PUNCT
ftr-480	633	17	117	117	NUM
ftr-480	633	18	u.	u.	PROPN
ftr-480	633	19	pa	pa	PROPN
ftr-480	633	20	.	.	PUNCT
ftr-480	633	21	l.	l.	PROPN
ftr-480	633	22	rev	rev	PROPN
ftr-480	633	23	.	.	PROPN
ftr-480	633	24	678	678	NUM
ftr-480	633	25	,	,	PUNCT
ftr-480	633	26	683	683	NUM
ftr-480	633	27	-	-	SYM
ftr-480	633	28	87	87	NUM
ftr-480	633	29	(	(	PUNCT
ftr-480	633	30	1969	1969	NUM
ftr-480	633	31	)	)	PUNCT
ftr-480	633	32	;	;	PUNCT
ftr-480	633	33	klein	klein	PROPN
ftr-480	633	34	,	,	PUNCT
ftr-480	633	35	supra	supra	PROPN
ftr-480	633	36	note	note	PROPN
ftr-480	633	37	66	66	NUM
ftr-480	633	38	;	;	PUNCT
ftr-480	634	1	william	william	PROPN
ftr-480	634	2	a.	a.	PROPN
ftr-480	634	3	klein	klein	PROPN
ftr-480	634	4	,	,	PUNCT
ftr-480	634	5	familial	familial	ADJ
ftr-480	634	6	relationships	relationship	NOUN
ftr-480	634	7	and	and	CCONJ
ftr-480	634	8	economic	economic	ADJ
ftr-480	634	9	well	well	ADV
ftr-480	634	10	-	-	PUNCT
ftr-480	634	11	being	being	NOUN
ftr-480	634	12	:	:	PUNCT
ftr-480	634	13	family	family	NOUN
ftr-480	634	14	unit	unit	NOUN
ftr-480	634	15	rules	rule	VERB
ftr-480	634	16	for	for	ADP
ftr-480	634	17	a	a	DET
ftr-480	634	18	negative	negative	ADJ
ftr-480	634	19	income	income	NOUN
ftr-480	634	20	tax	tax	NOUN
ftr-480	634	21	,	,	PUNCT
ftr-480	634	22	8	8	NUM
ftr-480	634	23	harv	harv	NOUN
ftr-480	634	24	.	.	PUNCT
ftr-480	635	1	j.	j.	PROPN
ftr-480	635	2	on	on	ADP
ftr-480	635	3	legis	legis	PROPN
ftr-480	635	4	.	.	PUNCT
ftr-480	636	1	361	361	NUM
ftr-480	636	2	,	,	PUNCT
ftr-480	636	3	366	366	NUM
ftr-480	636	4	-	-	SYM
ftr-480	636	5	67	67	NUM
ftr-480	636	6	(	(	PUNCT
ftr-480	636	7	1971	1971	NUM
ftr-480	636	8	)	)	PUNCT
ftr-480	637	1	[	[	X
ftr-480	637	2	hereinafter	hereinafter	NOUN
ftr-480	637	3	klein	klein	PROPN
ftr-480	637	4	-	-	PUNCT
ftr-480	637	5	family	family	PROPN
ftr-480	637	6	unit	unit	NOUN
ftr-480	637	7	rules	rule	VERB
ftr-480	637	8	]	]	PUNCT
ftr-480	637	9	;	;	PUNCT
ftr-480	637	10	william	william	PROPN
ftr-480	637	11	a.	a.	PROPN
ftr-480	637	12	klein	klein	PROPN
ftr-480	637	13	,	,	PUNCT
ftr-480	637	14	some	some	DET
ftr-480	637	15	basic	basic	ADJ
ftr-480	637	16	problems	problem	NOUN
ftr-480	637	17	of	of	ADP
ftr-480	637	18	negative	negative	ADJ
ftr-480	637	19	income	income	NOUN
ftr-480	637	20	taxation	taxation	NOUN
ftr-480	637	21	,	,	PUNCT
ftr-480	637	22	1966	1966	NUM
ftr-480	637	23	wis	wis	NOUN
ftr-480	637	24	.	.	PUNCT
ftr-480	638	1	l.	l.	PROPN
ftr-480	638	2	rev	rev	PROPN
ftr-480	638	3	.	.	PROPN
ftr-480	638	4	776	776	NUM
ftr-480	638	5	,	,	PUNCT
ftr-480	638	6	782	782	NUM
ftr-480	638	7	-	-	SYM
ftr-480	638	8	86	86	NUM
ftr-480	638	9	(	(	PUNCT
ftr-480	638	10	1966	1966	NUM
ftr-480	638	11	)	)	PUNCT
ftr-480	638	12	;	;	PUNCT
ftr-480	638	13	william	william	PROPN
ftr-480	638	14	d.	d.	PROPN
ftr-480	638	15	popkin	popkin	PROPN
ftr-480	638	16	,	,	PUNCT
ftr-480	638	17	administration	administration	NOUN
ftr-480	638	18	of	of	ADP
ftr-480	638	19	a	a	DET
ftr-480	638	20	negative	negative	ADJ
ftr-480	638	21	income	income	NOUN
ftr-480	638	22	tax	tax	NOUN
ftr-480	638	23	,	,	PUNCT
ftr-480	638	24	78	78	NUM
ftr-480	638	25	yale	yale	PROPN
ftr-480	638	26	l.j	l.j	PROPN
ftr-480	638	27	.	.	PROPN
ftr-480	638	28	388	388	NUM
ftr-480	638	29	,	,	PUNCT
ftr-480	638	30	389	389	NUM
ftr-480	638	31	-	-	SYM
ftr-480	638	32	92	92	NUM
ftr-480	638	33	(	(	PUNCT
ftr-480	638	34	1969	1969	NUM
ftr-480	638	35	)	)	PUNCT
ftr-480	638	36	;	;	PUNCT
ftr-480	638	37	james	james	PROPN
ftr-480	638	38	tobin	tobin	PROPN
ftr-480	638	39	et	et	PROPN
ftr-480	638	40	al	al	PROPN
ftr-480	638	41	.	.	PROPN
ftr-480	638	42	,	,	PUNCT
ftr-480	638	43	is	be	AUX
ftr-480	638	44	a	a	DET
ftr-480	638	45	negative	negative	ADJ
ftr-480	638	46	income	income	NOUN
ftr-480	638	47	tax	tax	NOUN
ftr-480	638	48	practical	practical	ADJ
ftr-480	638	49	?	?	PUNCT
ftr-480	639	1	77	77	NUM
ftr-480	639	2	yale	yale	PROPN
ftr-480	639	3	l.j	l.j	PROPN
ftr-480	639	4	.	.	PROPN
ftr-480	639	5	1	1	NUM
ftr-480	639	6	,	,	PUNCT
ftr-480	639	7	11	11	NUM
ftr-480	639	8	-	-	SYM
ftr-480	639	9	14	14	NUM
ftr-480	639	10	(	(	PUNCT
ftr-480	639	11	1967	1967	NUM
ftr-480	639	12	)	)	PUNCT
ftr-480	639	13	.	.	PUNCT
ftr-480	640	1	see	see	VERB
ftr-480	640	2	also	also	ADV
ftr-480	640	3	anne	anne	PROPN
ftr-480	640	4	l.	l.	PROPN
ftr-480	640	5	alstott	alstott	PROPN
ftr-480	640	6	,	,	PUNCT
ftr-480	640	7	the	the	DET
ftr-480	640	8	earned	earn	VERB
ftr-480	640	9	income	income	NOUN
ftr-480	640	10	tax	tax	NOUN
ftr-480	640	11	credit	credit	NOUN
ftr-480	640	12	and	and	CCONJ
ftr-480	640	13	some	some	DET
ftr-480	640	14	fundamental	fundamental	ADJ
ftr-480	640	15	institutional	institutional	ADJ
ftr-480	640	16	dilemmas	dilemma	NOUN
ftr-480	640	17	of	of	ADP
ftr-480	640	18	taxtransfer	taxtransfer	NOUN
ftr-480	640	19	integration	integration	NOUN
ftr-480	640	20	,	,	PUNCT
ftr-480	640	21	47	47	NUM
ftr-480	640	22	nat'l	nat'l	PROPN
ftr-480	640	23	tax	tax	NOUN
ftr-480	640	24	j.	j.	PROPN
ftr-480	640	25	609	609	NUM
ftr-480	640	26	,	,	PUNCT
ftr-480	640	27	611	611	NUM
ftr-480	640	28	(	(	PUNCT
ftr-480	640	29	1994	1994	NUM
ftr-480	640	30	)	)	PUNCT
ftr-480	641	1	[	[	X
ftr-480	641	2	hereinafter	hereinafter	NOUN
ftr-480	641	3	alstott	alstott	NOUN
ftr-480	641	4	-	-	PUNCT
ftr-480	641	5	fundamental	fundamental	ADJ
ftr-480	641	6	dilemmas	dilemma	NOUN
ftr-480	641	7	]	]	PUNCT
ftr-480	641	8	;	;	PUNCT
ftr-480	641	9	anne	anne	PROPN
ftr-480	641	10	l.	l.	PROPN
ftr-480	641	11	alstott	alstott	PROPN
ftr-480	641	12	,	,	PUNCT
ftr-480	641	13	the	the	DET
ftr-480	641	14	earned	earn	VERB
ftr-480	641	15	income	income	NOUN
ftr-480	641	16	tax	tax	NOUN
ftr-480	641	17	credit	credit	NOUN
ftr-480	641	18	and	and	CCONJ
ftr-480	641	19	the	the	DET
ftr-480	641	20	oversimplified	oversimplified	ADJ
ftr-480	641	21	case	case	NOUN
ftr-480	641	22	for	for	ADP
ftr-480	641	23	tax	tax	NOUN
ftr-480	641	24	-	-	PUNCT
ftr-480	641	25	based	base	VERB
ftr-480	641	26	welfare	welfare	NOUN
ftr-480	641	27	reform	reform	NOUN
ftr-480	641	28	,	,	PUNCT
ftr-480	641	29	108	108	NUM
ftr-480	641	30	harv	harv	NOUN
ftr-480	641	31	.	.	PUNCT
ftr-480	642	1	l.	l.	PROPN
ftr-480	642	2	rev	rev	PROPN
ftr-480	642	3	.	.	PROPN
ftr-480	642	4	533	533	NUM
ftr-480	642	5	,	,	PUNCT
ftr-480	642	6	571	571	NUM
ftr-480	642	7	-	-	SYM
ftr-480	642	8	76	76	NUM
ftr-480	642	9	(	(	PUNCT
ftr-480	642	10	1995	1995	NUM
ftr-480	642	11	)	)	PUNCT
ftr-480	643	1	[	[	X
ftr-480	643	2	hereinafter	hereinafter	NOUN
ftr-480	643	3	alstottoversimplified	alstottoversimplifie	VERB
ftr-480	643	4	case	case	NOUN
ftr-480	643	5	]	]	X
ftr-480	643	6	.	.	PUNCT
ftr-480	644	1	69	69	NUM
ftr-480	644	2	.	.	PUNCT
ftr-480	645	1	there	there	PRON
ftr-480	645	2	are	be	VERB
ftr-480	645	3	three	three	NUM
ftr-480	645	4	income	income	NOUN
ftr-480	645	5	-	-	PUNCT
ftr-480	645	6	related	relate	VERB
ftr-480	645	7	eligibility	eligibility	NOUN
ftr-480	645	8	tests	test	NOUN
ftr-480	645	9	for	for	ADP
ftr-480	645	10	afdc	afdc	NOUN
ftr-480	645	11	,	,	PUNCT
ftr-480	645	12	with	with	ADP
ftr-480	645	13	"	"	PUNCT
ftr-480	645	14	income	income	NOUN
ftr-480	645	15	"	"	PUNCT
ftr-480	645	16	generally	generally	ADV
ftr-480	645	17	being	be	AUX
ftr-480	645	18	defined	define	VERB
ftr-480	645	19	very	very	ADV
ftr-480	645	20	broadly	broadly	ADV
ftr-480	645	21	to	to	PART
ftr-480	645	22	include	include	VERB
ftr-480	645	23	,	,	PUNCT
ftr-480	645	24	for	for	ADP
ftr-480	645	25	example	example	NOUN
ftr-480	645	26	,	,	PUNCT
ftr-480	645	27	support	support	NOUN
ftr-480	645	28	and	and	CCONJ
ftr-480	645	29	maintenance	maintenance	NOUN
ftr-480	645	30	assistance	assistance	NOUN
ftr-480	645	31	and	and	CCONJ
ftr-480	645	32	,	,	PUNCT
ftr-480	645	33	at	at	ADP
ftr-480	645	34	state	state	NOUN
ftr-480	645	35	option	option	NOUN
ftr-480	645	36	,	,	PUNCT
ftr-480	645	37	items	item	NOUN
ftr-480	645	38	such	such	ADJ
ftr-480	645	39	as	as	ADP
ftr-480	645	40	food	food	NOUN
ftr-480	645	41	stamp	stamp	NOUN
ftr-480	645	42	coupons	coupon	NOUN
ftr-480	645	43	and	and	CCONJ
ftr-480	645	44	the	the	DET
ftr-480	645	45	value	value	NOUN
ftr-480	645	46	of	of	ADP
ftr-480	645	47	government	government	NOUN
ftr-480	645	48	housing	housing	NOUN
ftr-480	645	49	subsidies	subsidy	NOUN
ftr-480	645	50	.	.	PUNCT
ftr-480	646	1	see	see	VERB
ftr-480	646	2	42	42	NUM
ftr-480	646	3	u.s.c	u.s.c	ADJ
ftr-480	646	4	.	.	PUNCT
ftr-480	647	1	§	§	PROPN
ftr-480	647	2	602(a)(7	602(a)(7	PROPN
ftr-480	647	3	)	)	PUNCT
ftr-480	647	4	,	,	PUNCT
ftr-480	647	5	(	(	PUNCT
ftr-480	647	6	18	18	NUM
ftr-480	647	7	)	)	PUNCT
ftr-480	647	8	(	(	PUNCT
ftr-480	647	9	1994	1994	NUM
ftr-480	647	10	)	)	PUNCT
ftr-480	647	11	;	;	PUNCT
ftr-480	647	12	45	45	NUM
ftr-480	647	13	c.f.r	c.f.r	NOUN
ftr-480	647	14	.	.	PUNCT
ftr-480	648	1	§	§	PROPN
ftr-480	648	2	233.20(a)(1)(i	233.20(a)(1)(i	NUM
ftr-480	648	3	)	)	PUNCT
ftr-480	648	4	,	,	PUNCT
ftr-480	648	5	(	(	PUNCT
ftr-480	648	6	3)(ii)(a	3)(ii)(a	NOUN
ftr-480	648	7	)	)	PUNCT
ftr-480	648	8	,	,	PUNCT
ftr-480	648	9	(	(	PUNCT
ftr-480	648	10	xi	xi	NOUN
ftr-480	648	11	)	)	PUNCT
ftr-480	648	12	,	,	PUNCT
ftr-480	648	13	(	(	PUNCT
ftr-480	648	14	xii	xii	NOUN
ftr-480	648	15	)	)	PUNCT
ftr-480	648	16	,	,	PUNCT
ftr-480	648	17	(	(	PUNCT
ftr-480	648	18	xvi	xvi	X
ftr-480	648	19	)	)	PUNCT
ftr-480	648	20	(	(	PUNCT
ftr-480	648	21	1993	1993	NUM
ftr-480	648	22	)	)	PUNCT
ftr-480	648	23	;	;	PUNCT
ftr-480	648	24	center	center	NOUN
ftr-480	648	25	on	on	ADP
ftr-480	648	26	social	social	ADJ
ftr-480	648	27	welfare	welfare	NOUN
ftr-480	648	28	policy	policy	NOUN
ftr-480	648	29	,	,	PUNCT
ftr-480	648	30	afdc	afdc	PROPN
ftr-480	648	31	program	program	NOUN
ftr-480	648	32	rules	rule	NOUN
ftr-480	648	33	for	for	ADP
ftr-480	648	34	advocates	advocate	NOUN
ftr-480	648	35	:	:	PUNCT
ftr-480	648	36	an	an	DET
ftr-480	648	37	overview	overview	NOUN
ftr-480	648	38	8	8	NUM
ftr-480	648	39	(	(	PUNCT
ftr-480	648	40	welfare	welfare	NOUN
ftr-480	648	41	law	law	PROPN
ftr-480	648	42	ctr	ctr	PROPN
ftr-480	648	43	.	.	PUNCT
ftr-480	649	1	publ	publ	PROPN
ftr-480	649	2	.	.	PUNCT
ftr-480	650	1	no	no	INTJ
ftr-480	650	2	.	.	NOUN
ftr-480	651	1	160	160	NUM
ftr-480	651	2	,	,	PUNCT
ftr-480	651	3	june	june	PROPN
ftr-480	651	4	1993	1993	NUM
ftr-480	651	5	)	)	PUNCT
ftr-480	652	1	[	[	X
ftr-480	652	2	hereinafter	hereinafter	NOUN
ftr-480	652	3	afdc	afdc	PROPN
ftr-480	652	4	program	program	NOUN
ftr-480	652	5	rules	rule	NOUN
ftr-480	652	6	]	]	PUNCT
ftr-480	652	7	.	.	PUNCT
ftr-480	653	1	afdc	afdc	PROPN
ftr-480	653	2	recipients	recipient	NOUN
ftr-480	653	3	also	also	ADV
ftr-480	653	4	generally	generally	ADV
ftr-480	653	5	may	may	AUX
ftr-480	653	6	not	not	PART
ftr-480	653	7	have	have	VERB
ftr-480	653	8	more	more	ADJ
ftr-480	653	9	than	than	ADP
ftr-480	653	10	$	$	SYM
ftr-480	653	11	1,000	1,000	NUM
ftr-480	653	12	in	in	ADP
ftr-480	653	13	resources	resource	NOUN
ftr-480	653	14	,	,	PUNCT
ftr-480	653	15	not	not	PART
ftr-480	653	16	including	include	VERB
ftr-480	653	17	the	the	DET
ftr-480	653	18	value	value	NOUN
ftr-480	653	19	of	of	ADP
ftr-480	653	20	their	their	PRON
ftr-480	653	21	home	home	NOUN
ftr-480	653	22	and	and	CCONJ
ftr-480	653	23	certain	certain	ADJ
ftr-480	653	24	other	other	ADJ
ftr-480	653	25	basic	basic	ADJ
ftr-480	653	26	maintenance	maintenance	NOUN
ftr-480	653	27	items	item	NOUN
ftr-480	653	28	.	.	PUNCT
ftr-480	654	1	see	see	VERB
ftr-480	654	2	42	42	NUM
ftr-480	654	3	u.s.c	u.s.c	ADJ
ftr-480	654	4	.	.	PUNCT
ftr-480	655	1	§	§	PROPN
ftr-480	655	2	602(a)(7)(b	602(a)(7)(b	PROPN
ftr-480	655	3	)	)	PUNCT
ftr-480	655	4	(	(	PUNCT
ftr-480	655	5	1994	1994	NUM
ftr-480	655	6	)	)	PUNCT
ftr-480	655	7	;	;	PUNCT
ftr-480	655	8	45	45	NUM
ftr-480	655	9	c.f.r	c.f.r	NOUN
ftr-480	655	10	.	.	PUNCT
ftr-480	656	1	§	§	PROPN
ftr-480	656	2	233.20(a)(3)(i)(b	233.20(a)(3)(i)(b	NUM
ftr-480	656	3	)	)	PUNCT
ftr-480	656	4	(	(	PUNCT
ftr-480	656	5	1993	1993	NUM
ftr-480	656	6	)	)	PUNCT
ftr-480	656	7	;	;	PUNCT
ftr-480	656	8	1994	1994	NUM
ftr-480	656	9	green	green	PROPN
ftr-480	656	10	book	book	NOUN
ftr-480	656	11	,	,	PUNCT
ftr-480	656	12	supra	supra	PROPN
ftr-480	656	13	note	note	PROPN
ftr-480	656	14	34	34	NUM
ftr-480	656	15	,	,	PUNCT
ftr-480	656	16	at	at	ADP
ftr-480	656	17	331	331	NUM
ftr-480	656	18	;	;	PUNCT
ftr-480	656	19	afdc	afdc	PROPN
ftr-480	656	20	program	program	NOUN
ftr-480	656	21	rules	rule	NOUN
ftr-480	656	22	,	,	PUNCT
ftr-480	656	23	supra	supra	NOUN
ftr-480	656	24	,	,	PUNCT
ftr-480	656	25	at	at	ADP
ftr-480	656	26	8	8	NUM
ftr-480	656	27	,	,	PUNCT
ftr-480	656	28	11	11	NUM
ftr-480	656	29	-	-	SYM
ftr-480	656	30	12	12	NUM
ftr-480	656	31	.	.	PUNCT
ftr-480	657	1	the	the	DET
ftr-480	657	2	food	food	NOUN
ftr-480	657	3	stamp	stamp	NOUN
ftr-480	657	4	and	and	CCONJ
ftr-480	657	5	ssi	ssi	PROPN
ftr-480	657	6	programs	program	NOUN
ftr-480	657	7	have	have	VERB
ftr-480	657	8	similar	similar	ADJ
ftr-480	657	9	income	income	NOUN
ftr-480	657	10	and	and	CCONJ
ftr-480	657	11	resource	resource	NOUN
ftr-480	657	12	limitations	limitation	NOUN
ftr-480	657	13	.	.	PUNCT
ftr-480	658	1	for	for	ADP
ftr-480	658	2	food	food	NOUN
ftr-480	658	3	stamps	stamp	NOUN
ftr-480	658	4	,	,	PUNCT
ftr-480	658	5	see	see	VERB
ftr-480	658	6	7	7	NUM
ftr-480	658	7	u.s.c	u.s.c	ADJ
ftr-480	658	8	.	.	PUNCT
ftr-480	659	1	§	§	PROPN
ftr-480	659	2	2014(a)-(g	2014(a)-(g	NUM
ftr-480	659	3	)	)	PUNCT
ftr-480	659	4	(	(	PUNCT
ftr-480	659	5	1994	1994	NUM
ftr-480	659	6	)	)	PUNCT
ftr-480	659	7	;	;	PUNCT
ftr-480	659	8	7	7	NUM
ftr-480	659	9	c.f.r	c.f.r	NOUN
ftr-480	659	10	.	.	PUNCT
ftr-480	660	1	§	§	PROPN
ftr-480	660	2	§	§	PROPN
ftr-480	660	3	273.8	273.8	NUM
ftr-480	660	4	,	,	PUNCT
ftr-480	660	5	273.9	273.9	NUM
ftr-480	660	6	(	(	PUNCT
ftr-480	660	7	1994	1994	NUM
ftr-480	660	8	)	)	PUNCT
ftr-480	660	9	;	;	PUNCT
ftr-480	660	10	1994	1994	NUM
ftr-480	660	11	green	green	PROPN
ftr-480	660	12	book	book	NOUN
ftr-480	660	13	,	,	PUNCT
ftr-480	660	14	supra	supra	PROPN
ftr-480	660	15	note	note	PROPN
ftr-480	660	16	34	34	NUM
ftr-480	660	17	,	,	PUNCT
ftr-480	660	18	at	at	ADP
ftr-480	660	19	763	763	NUM
ftr-480	660	20	-	-	SYM
ftr-480	660	21	66	66	NUM
ftr-480	660	22	.	.	PUNCT
ftr-480	661	1	for	for	ADP
ftr-480	661	2	ssi	ssi	PROPN
ftr-480	661	3	,	,	PUNCT
ftr-480	661	4	see	see	VERB
ftr-480	661	5	42	42	NUM
ftr-480	661	6	u.s.c	u.s.c	ADJ
ftr-480	661	7	.	.	PUNCT
ftr-480	662	1	§	§	PROPN
ftr-480	662	2	§	§	PROPN
ftr-480	662	3	1381a	1381a	NUM
ftr-480	662	4	,	,	PUNCT
ftr-480	662	5	1382(a	1382(a	NUM
ftr-480	662	6	)	)	PUNCT
ftr-480	662	7	,	,	PUNCT
ftr-480	662	8	(	(	PUNCT
ftr-480	662	9	d	d	NOUN
ftr-480	662	10	)	)	PUNCT
ftr-480	662	11	,	,	PUNCT
ftr-480	662	12	1382a	1382a	NUM
ftr-480	662	13	,	,	PUNCT
ftr-480	662	14	1382b	1382b	NUM
ftr-480	662	15	(	(	PUNCT
ftr-480	662	16	1994	1994	NUM
ftr-480	662	17	)	)	PUNCT
ftr-480	662	18	;	;	PUNCT
ftr-480	662	19	20	20	NUM
ftr-480	662	20	c.f.r	c.f.r	NOUN
ftr-480	662	21	.	.	PUNCT
ftr-480	663	1	§	§	PROPN
ftr-480	663	2	§	§	PROPN
ftr-480	663	3	416.202(c	416.202(c	PROPN
ftr-480	663	4	)	)	PUNCT
ftr-480	663	5	,	,	PUNCT
ftr-480	663	6	(	(	PUNCT
ftr-480	663	7	d	d	X
ftr-480	663	8	)	)	PUNCT
ftr-480	663	9	,	,	PUNCT
ftr-480	663	10	416.1102	416.1102	NUM
ftr-480	663	11	to	to	ADP
ftr-480	663	12	416.1104	416.1104	PRON
ftr-480	663	13	,	,	PUNCT
ftr-480	663	14	416.1201	416.1201	NUM
ftr-480	663	15	to	to	ADP
ftr-480	663	16	416.1266	416.1266	NUM
ftr-480	663	17	(	(	PUNCT
ftr-480	663	18	1994	1994	NUM
ftr-480	663	19	)	)	PUNCT
ftr-480	663	20	;	;	PUNCT
ftr-480	663	21	1994	1994	NUM
ftr-480	663	22	green	green	PROPN
ftr-480	663	23	book	book	NOUN
ftr-480	663	24	,	,	PUNCT
ftr-480	663	25	supra	supra	PROPN
ftr-480	663	26	note	note	PROPN
ftr-480	663	27	34	34	NUM
ftr-480	663	28	,	,	PUNCT
ftr-480	663	29	at	at	ADP
ftr-480	663	30	213	213	NUM
ftr-480	663	31	-	-	SYM
ftr-480	663	32	17	17	NUM
ftr-480	663	33	.	.	PUNCT
ftr-480	664	1	[	[	X
ftr-480	664	2	vol	vol	NOUN
ftr-480	664	3	2:8	2:8	NUM
ftr-480	664	4	accommodating	accommodate	VERB
ftr-480	664	5	the	the	DET
ftr-480	664	6	"	"	PUNCT
ftr-480	664	7	low	low	ADJ
ftr-480	664	8	-	-	PUNCT
ftr-480	664	9	income	income	NOUN
ftr-480	664	10	"	"	PUNCT
ftr-480	664	11	welfare	welfare	NOUN
ftr-480	664	12	benefits	benefit	NOUN
ftr-480	664	13	are	be	AUX
ftr-480	664	14	typically	typically	ADV
ftr-480	664	15	determined	determined	ADJ
ftr-480	664	16	on	on	ADP
ftr-480	664	17	a	a	DET
ftr-480	664	18	month	month	NOUN
ftr-480	664	19	-	-	PUNCT
ftr-480	664	20	to	to	ADP
ftr-480	664	21	-	-	PUNCT
ftr-480	664	22	month	month	NOUN
ftr-480	664	23	basis.7	basis.7	NOUN
ftr-480	664	24	thus	thus	ADV
ftr-480	664	25	,	,	PUNCT
ftr-480	664	26	if	if	SCONJ
ftr-480	664	27	the	the	DET
ftr-480	664	28	eitc	eitc	NOUN
ftr-480	664	29	is	be	AUX
ftr-480	664	30	analogous	analogous	ADJ
ftr-480	664	31	to	to	ADP
ftr-480	664	32	a	a	DET
ftr-480	664	33	welfare	welfare	NOUN
ftr-480	664	34	program	program	NOUN
ftr-480	664	35	,	,	PUNCT
ftr-480	664	36	eligibility	eligibility	NOUN
ftr-480	664	37	for	for	ADP
ftr-480	664	38	the	the	DET
ftr-480	664	39	credit	credit	NOUN
ftr-480	664	40	should	should	AUX
ftr-480	664	41	be	be	AUX
ftr-480	664	42	based	base	VERB
ftr-480	664	43	on	on	ADP
ftr-480	664	44	a	a	DET
ftr-480	664	45	standard	standard	NOUN
ftr-480	664	46	of	of	ADP
ftr-480	664	47	need	need	NOUN
ftr-480	664	48	that	that	PRON
ftr-480	664	49	refers	refer	VERB
ftr-480	664	50	to	to	ADP
ftr-480	664	51	current	current	ADJ
ftr-480	664	52	resources	resource	NOUN
ftr-480	664	53	(	(	PUNCT
ftr-480	664	54	as	as	SCONJ
ftr-480	664	55	opposed	oppose	VERB
ftr-480	664	56	to	to	ADP
ftr-480	664	57	standard	standard	NOUN
ftr-480	664	58	of	of	ADP
ftr-480	664	59	living	living	NOUN
ftr-480	664	60	)	)	PUNCT
ftr-480	664	61	and	and	CCONJ
ftr-480	664	62	current	current	ADJ
ftr-480	664	63	outcomes	outcome	NOUN
ftr-480	664	64	(	(	PUNCT
ftr-480	664	65	as	as	SCONJ
ftr-480	664	66	opposed	oppose	VERB
ftr-480	664	67	to	to	ADP
ftr-480	664	68	lifetime	lifetime	NOUN
ftr-480	664	69	expectations	expectation	NOUN
ftr-480	664	70	)	)	PUNCT
ftr-480	664	71	.	.	PUNCT
ftr-480	665	1	a	a	DET
ftr-480	665	2	taxpayer	taxpayer	NOUN
ftr-480	665	3	who	who	PRON
ftr-480	665	4	chooses	choose	VERB
ftr-480	665	5	a	a	DET
ftr-480	665	6	low	low	ADJ
ftr-480	665	7	standard	standard	NOUN
ftr-480	665	8	of	of	ADP
ftr-480	665	9	living	living	NOUN
ftr-480	665	10	ought	ought	AUX
ftr-480	665	11	not	not	PART
ftr-480	665	12	,	,	PUNCT
ftr-480	665	13	by	by	ADP
ftr-480	665	14	that	that	DET
ftr-480	665	15	reason	reason	NOUN
ftr-480	665	16	alone	alone	ADV
ftr-480	665	17	,	,	PUNCT
ftr-480	665	18	to	to	PART
ftr-480	665	19	receive	receive	VERB
ftr-480	665	20	a	a	DET
ftr-480	665	21	government	government	NOUN
ftr-480	665	22	outlay	outlay	NOUN
ftr-480	665	23	.	.	PUNCT
ftr-480	666	1	indeed	indeed	ADV
ftr-480	666	2	,	,	PUNCT
ftr-480	666	3	the	the	DET
ftr-480	666	4	purpose	purpose	NOUN
ftr-480	666	5	of	of	ADP
ftr-480	666	6	the	the	DET
ftr-480	666	7	subsidy	subsidy	NOUN
ftr-480	666	8	is	be	AUX
ftr-480	666	9	,	,	PUNCT
ftr-480	666	10	in	in	ADP
ftr-480	666	11	part	part	NOUN
ftr-480	666	12	,	,	PUNCT
ftr-480	666	13	to	to	PART
ftr-480	666	14	raise	raise	VERB
ftr-480	666	15	the	the	DET
ftr-480	666	16	consumption	consumption	NOUN
ftr-480	666	17	levels	level	NOUN
ftr-480	666	18	of	of	ADP
ftr-480	666	19	beneficiaries	beneficiary	NOUN
ftr-480	666	20	to	to	ADP
ftr-480	666	21	some	some	DET
ftr-480	666	22	minimal	minimal	ADJ
ftr-480	666	23	level	level	NOUN
ftr-480	666	24	.	.	PUNCT
ftr-480	667	1	taxpayers	taxpayer	NOUN
ftr-480	667	2	with	with	ADP
ftr-480	667	3	low	low	ADJ
ftr-480	667	4	levels	level	NOUN
ftr-480	667	5	of	of	ADP
ftr-480	667	6	consumption	consumption	NOUN
ftr-480	667	7	who	who	PRON
ftr-480	667	8	have	have	VERB
ftr-480	667	9	the	the	DET
ftr-480	667	10	resources	resource	NOUN
ftr-480	667	11	to	to	PART
ftr-480	667	12	consume	consume	VERB
ftr-480	667	13	at	at	ADP
ftr-480	667	14	higher	high	ADJ
ftr-480	667	15	levels	level	NOUN
ftr-480	667	16	should	should	AUX
ftr-480	667	17	be	be	AUX
ftr-480	667	18	required	require	VERB
ftr-480	667	19	to	to	PART
ftr-480	667	20	use	use	VERB
ftr-480	667	21	those	those	DET
ftr-480	667	22	private	private	ADJ
ftr-480	667	23	resources	resource	NOUN
ftr-480	667	24	,	,	PUNCT
ftr-480	667	25	rather	rather	ADV
ftr-480	667	26	than	than	ADP
ftr-480	667	27	the	the	DET
ftr-480	667	28	government	government	NOUN
ftr-480	667	29	's	's	PART
ftr-480	667	30	resources	resource	NOUN
ftr-480	667	31	,	,	PUNCT
ftr-480	667	32	if	if	SCONJ
ftr-480	667	33	they	they	PRON
ftr-480	667	34	wish	wish	VERB
ftr-480	667	35	(	(	PUNCT
ftr-480	667	36	or	or	CCONJ
ftr-480	667	37	need	need	VERB
ftr-480	667	38	)	)	PUNCT
ftr-480	667	39	to	to	PART
ftr-480	667	40	consume	consume	VERB
ftr-480	667	41	more.7	more.7	PROPN
ftr-480	667	42	1	1	NUM
ftr-480	667	43	a	a	DET
ftr-480	667	44	welfare	welfare	NOUN
ftr-480	667	45	perspective	perspective	NOUN
ftr-480	667	46	of	of	ADP
ftr-480	667	47	the	the	DET
ftr-480	667	48	eitc	eitc	NOUN
ftr-480	667	49	has	have	VERB
ftr-480	667	50	three	three	NUM
ftr-480	667	51	important	important	ADJ
ftr-480	667	52	policy	policy	NOUN
ftr-480	667	53	implications	implication	NOUN
ftr-480	667	54	.	.	PUNCT
ftr-480	668	1	first	first	ADV
ftr-480	668	2	,	,	PUNCT
ftr-480	668	3	a	a	DET
ftr-480	668	4	cash	cash	NOUN
ftr-480	668	5	-	-	PUNCT
ftr-480	668	6	flow	flow	NOUN
ftr-480	668	7	tax	tax	NOUN
ftr-480	668	8	system	system	NOUN
ftr-480	668	9	is	be	AUX
ftr-480	668	10	particularly	particularly	ADV
ftr-480	668	11	ill	ill	ADV
ftr-480	668	12	-	-	PUNCT
ftr-480	668	13	suited	suited	ADJ
ftr-480	668	14	as	as	ADP
ftr-480	668	15	a	a	DET
ftr-480	668	16	vehicle	vehicle	NOUN
ftr-480	668	17	for	for	ADP
ftr-480	668	18	delivering	deliver	VERB
ftr-480	668	19	an	an	DET
ftr-480	668	20	eitc	eitc	NOUN
ftr-480	668	21	that	that	PRON
ftr-480	668	22	is	be	AUX
ftr-480	668	23	viewed	view	VERB
ftr-480	668	24	as	as	ADP
ftr-480	668	25	a	a	DET
ftr-480	668	26	welfare	welfare	NOUN
ftr-480	668	27	program	program	NOUN
ftr-480	668	28	.	.	PUNCT
ftr-480	669	1	as	as	SCONJ
ftr-480	669	2	previously	previously	ADV
ftr-480	669	3	noted	note	VERB
ftr-480	669	4	,	,	PUNCT
ftr-480	669	5	an	an	DET
ftr-480	669	6	important	important	ADJ
ftr-480	669	7	advantage	advantage	NOUN
ftr-480	669	8	of	of	ADP
ftr-480	669	9	the	the	DET
ftr-480	669	10	cash	cash	NOUN
ftr-480	669	11	-	-	PUNCT
ftr-480	669	12	flow	flow	NOUN
ftr-480	669	13	tax	tax	NOUN
ftr-480	669	14	is	be	AUX
ftr-480	669	15	that	that	SCONJ
ftr-480	669	16	it	it	PRON
ftr-480	669	17	avoids	avoid	VERB
ftr-480	669	18	the	the	DET
ftr-480	669	19	necessity	necessity	NOUN
ftr-480	669	20	of	of	ADP
ftr-480	669	21	calculating	calculate	VERB
ftr-480	669	22	income	income	NOUN
ftr-480	669	23	from	from	ADP
ftr-480	669	24	capital	capital	NOUN
ftr-480	669	25	.	.	PUNCT
ftr-480	670	1	but	but	CCONJ
ftr-480	670	2	all	all	PRON
ftr-480	670	3	of	of	ADP
ftr-480	670	4	the	the	DET
ftr-480	670	5	problems	problem	NOUN
ftr-480	670	6	of	of	ADP
ftr-480	670	7	capital	capital	NOUN
ftr-480	670	8	income	income	NOUN
ftr-480	670	9	computations	computation	NOUN
ftr-480	670	10	would	would	AUX
ftr-480	670	11	be	be	AUX
ftr-480	670	12	revived	revive	VERB
ftr-480	670	13	by	by	ADP
ftr-480	670	14	a	a	DET
ftr-480	670	15	cash	cash	NOUN
ftr-480	670	16	-	-	PUNCT
ftr-480	670	17	flow	flow	NOUN
ftr-480	670	18	tax	tax	NOUN
ftr-480	670	19	system	system	NOUN
ftr-480	670	20	containing	contain	VERB
ftr-480	670	21	an	an	DET
ftr-480	670	22	eitc	eitc	NOUN
ftr-480	670	23	with	with	ADP
ftr-480	670	24	eligibility	eligibility	NOUN
ftr-480	670	25	criteria	criterion	NOUN
ftr-480	670	26	based	base	VERB
ftr-480	670	27	on	on	ADP
ftr-480	670	28	economic	economic	ADJ
ftr-480	670	29	income	income	NOUN
ftr-480	670	30	.	.	PUNCT
ftr-480	671	1	the	the	DET
ftr-480	671	2	middle	middle	ADJ
ftr-480	671	3	-	-	PUNCT
ftr-480	671	4	income	income	NOUN
ftr-480	671	5	investor	investor	NOUN
ftr-480	671	6	,	,	PUNCT
ftr-480	671	7	for	for	ADP
ftr-480	671	8	example	example	NOUN
ftr-480	671	9	,	,	PUNCT
ftr-480	671	10	would	would	AUX
ftr-480	671	11	need	need	VERB
ftr-480	671	12	to	to	PART
ftr-480	671	13	know	know	VERB
ftr-480	671	14	not	not	PART
ftr-480	671	15	only	only	ADV
ftr-480	671	16	the	the	DET
ftr-480	671	17	amounts	amount	NOUN
ftr-480	671	18	received	receive	VERB
ftr-480	671	19	in	in	ADP
ftr-480	671	20	selling	sell	VERB
ftr-480	671	21	stock	stock	NOUN
ftr-480	671	22	investments	investment	NOUN
ftr-480	671	23	(	(	PUNCT
ftr-480	671	24	a	a	DET
ftr-480	671	25	cash	cash	NOUN
ftr-480	671	26	-	-	PUNCT
ftr-480	671	27	flow	flow	NOUN
ftr-480	671	28	concept	concept	NOUN
ftr-480	671	29	)	)	PUNCT
ftr-480	671	30	but	but	CCONJ
ftr-480	671	31	also	also	ADV
ftr-480	671	32	the	the	DET
ftr-480	671	33	amount	amount	NOUN
ftr-480	671	34	of	of	ADP
ftr-480	671	35	gain	gain	NOUN
ftr-480	671	36	or	or	CCONJ
ftr-480	671	37	loss	loss	NOUN
ftr-480	671	38	realized	realize	VERB
ftr-480	671	39	in	in	ADP
ftr-480	671	40	the	the	DET
ftr-480	671	41	sales	sale	NOUN
ftr-480	671	42	(	(	PUNCT
ftr-480	671	43	an	an	DET
ftr-480	671	44	economic	economic	ADJ
ftr-480	671	45	income	income	NOUN
ftr-480	671	46	concept).72	concept).72	PROPN
ftr-480	671	47	thus	thus	ADV
ftr-480	671	48	,	,	PUNCT
ftr-480	671	49	the	the	DET
ftr-480	671	50	presence	presence	NOUN
ftr-480	671	51	of	of	ADP
ftr-480	671	52	the	the	DET
ftr-480	671	53	eitc	eitc	NOUN
ftr-480	671	54	in	in	ADP
ftr-480	671	55	a	a	DET
ftr-480	671	56	cash	cash	NOUN
ftr-480	671	57	-	-	PUNCT
ftr-480	671	58	flow	flow	NOUN
ftr-480	671	59	tax	tax	NOUN
ftr-480	671	60	system	system	NOUN
ftr-480	671	61	might	might	AUX
ftr-480	671	62	require	require	VERB
ftr-480	671	63	dual	dual	ADJ
ftr-480	671	64	tax	tax	NOUN
ftr-480	671	65	base	base	NOUN
ftr-480	671	66	determinations	determination	NOUN
ftr-480	671	67	:	:	PUNCT
ftr-480	671	68	one	one	NUM
ftr-480	671	69	that	that	PRON
ftr-480	671	70	measures	measure	VERB
ftr-480	671	71	consumed	consume	VERB
ftr-480	671	72	income	income	NOUN
ftr-480	671	73	for	for	ADP
ftr-480	671	74	purposes	purpose	NOUN
ftr-480	671	75	of	of	ADP
ftr-480	671	76	the	the	DET
ftr-480	671	77	positive	positive	ADJ
ftr-480	671	78	tax	tax	NOUN
ftr-480	671	79	system	system	NOUN
ftr-480	671	80	and	and	CCONJ
ftr-480	671	81	another	another	PRON
ftr-480	671	82	that	that	PRON
ftr-480	671	83	measures	measure	VERB
ftr-480	671	84	economic	economic	ADJ
ftr-480	671	85	income	income	NOUN
ftr-480	671	86	for	for	ADP
ftr-480	671	87	purposes	purpose	NOUN
ftr-480	671	88	of	of	ADP
ftr-480	671	89	the	the	DET
ftr-480	671	90	negative	negative	ADJ
ftr-480	671	91	tax	tax	NOUN
ftr-480	671	92	system	system	NOUN
ftr-480	671	93	.	.	PUNCT
ftr-480	672	1	because	because	SCONJ
ftr-480	672	2	taxpayers	taxpayer	NOUN
ftr-480	672	3	move	move	VERB
ftr-480	672	4	70	70	NUM
ftr-480	672	5	.	.	PUNCT
ftr-480	673	1	see	see	VERB
ftr-480	673	2	45	45	NUM
ftr-480	673	3	c.f.r	c.f.r	NOUN
ftr-480	673	4	.	.	PUNCT
ftr-480	674	1	§	§	PROPN
ftr-480	674	2	§	§	PROPN
ftr-480	674	3	233.31	233.31	NUM
ftr-480	674	4	,	,	PUNCT
ftr-480	674	5	233.36	233.36	NUM
ftr-480	674	6	(	(	PUNCT
ftr-480	674	7	1993	1993	NUM
ftr-480	674	8	)	)	PUNCT
ftr-480	674	9	(	(	PUNCT
ftr-480	674	10	afdc	afdc	PROPN
ftr-480	674	11	)	)	PUNCT
ftr-480	674	12	;	;	PUNCT
ftr-480	674	13	7	7	NUM
ftr-480	674	14	c.f.r	c.f.r	NOUN
ftr-480	674	15	.	.	PUNCT
ftr-480	675	1	§	§	PROPN
ftr-480	675	2	273.10(a)(1)(i	273.10(a)(1)(i	NUM
ftr-480	675	3	)	)	PUNCT
ftr-480	675	4	(	(	PUNCT
ftr-480	675	5	1994	1994	NUM
ftr-480	675	6	)	)	PUNCT
ftr-480	675	7	(	(	PUNCT
ftr-480	675	8	food	food	NOUN
ftr-480	675	9	stamps	stamp	NOUN
ftr-480	675	10	)	)	PUNCT
ftr-480	675	11	;	;	PUNCT
ftr-480	675	12	20	20	NUM
ftr-480	675	13	c.f.r	c.f.r	NOUN
ftr-480	675	14	.	.	PUNCT
ftr-480	676	1	§	§	PROPN
ftr-480	676	2	§	§	PROPN
ftr-480	676	3	416.1100	416.1100	NUM
ftr-480	676	4	,	,	PUNCT
ftr-480	676	5	416.1207(a	416.1207(a	NOUN
ftr-480	676	6	)	)	PUNCT
ftr-480	676	7	(	(	PUNCT
ftr-480	676	8	1994	1994	NUM
ftr-480	676	9	)	)	PUNCT
ftr-480	676	10	(	(	PUNCT
ftr-480	676	11	ssi	ssi	PROPN
ftr-480	676	12	)	)	PUNCT
ftr-480	676	13	.	.	PUNCT
ftr-480	677	1	an	an	DET
ftr-480	677	2	annual	annual	ADJ
ftr-480	677	3	,	,	PUNCT
ftr-480	677	4	or	or	CCONJ
ftr-480	677	5	even	even	ADV
ftr-480	677	6	a	a	DET
ftr-480	677	7	lifetime	lifetime	NOUN
ftr-480	677	8	,	,	PUNCT
ftr-480	677	9	time	time	NOUN
ftr-480	677	10	frame	frame	NOUN
ftr-480	677	11	would	would	AUX
ftr-480	677	12	help	help	VERB
ftr-480	677	13	to	to	PART
ftr-480	677	14	target	target	VERB
ftr-480	677	15	the	the	DET
ftr-480	677	16	program	program	NOUN
ftr-480	677	17	's	's	PART
ftr-480	677	18	benefits	benefit	NOUN
ftr-480	677	19	for	for	ADP
ftr-480	677	20	the	the	DET
ftr-480	677	21	long	long	ADJ
ftr-480	677	22	-	-	PUNCT
ftr-480	677	23	term	term	NOUN
ftr-480	677	24	poor	poor	ADJ
ftr-480	677	25	.	.	PUNCT
ftr-480	678	1	rather	rather	ADV
ftr-480	678	2	than	than	ADP
ftr-480	678	3	just	just	ADV
ftr-480	678	4	the	the	DET
ftr-480	678	5	temporarily	temporarily	ADV
ftr-480	678	6	poor	poor	ADJ
ftr-480	678	7	.	.	PUNCT
ftr-480	679	1	on	on	ADP
ftr-480	679	2	the	the	DET
ftr-480	679	3	other	other	ADJ
ftr-480	679	4	hand	hand	NOUN
ftr-480	679	5	,	,	PUNCT
ftr-480	679	6	a	a	DET
ftr-480	679	7	monthly	monthly	ADJ
ftr-480	679	8	test	test	NOUN
ftr-480	679	9	is	be	AUX
ftr-480	679	10	more	more	ADV
ftr-480	679	11	responsive	responsive	ADJ
ftr-480	679	12	to	to	ADP
ftr-480	679	13	the	the	DET
ftr-480	679	14	need	need	NOUN
ftr-480	679	15	of	of	ADP
ftr-480	679	16	the	the	DET
ftr-480	679	17	beneficiary	beneficiary	NOUN
ftr-480	679	18	.	.	PUNCT
ftr-480	680	1	see	see	VERB
ftr-480	680	2	cbo	cbo	PROPN
ftr-480	680	3	entitlement	entitlement	PROPN
ftr-480	680	4	report	report	NOUN
ftr-480	680	5	,	,	PUNCT
ftr-480	680	6	supra	supra	PROPN
ftr-480	680	7	note	note	PROPN
ftr-480	680	8	35	35	NUM
ftr-480	680	9	,	,	PUNCT
ftr-480	680	10	at	at	ADP
ftr-480	680	11	25	25	NUM
ftr-480	680	12	;	;	PUNCT
ftr-480	680	13	michael	michael	PROPN
ftr-480	680	14	r.	r.	PROPN
ftr-480	680	15	asimow	asimow	PROPN
ftr-480	680	16	&	&	CCONJ
ftr-480	680	17	william	william	PROPN
ftr-480	680	18	a.	a.	PROPN
ftr-480	680	19	klein	klein	PROPN
ftr-480	680	20	,	,	PUNCT
ftr-480	680	21	the	the	DET
ftr-480	680	22	negative	negative	ADJ
ftr-480	680	23	income	income	NOUN
ftr-480	680	24	tax	tax	NOUN
ftr-480	680	25	:	:	PUNCT
ftr-480	680	26	accounting	accounting	NOUN
ftr-480	680	27	problems	problem	NOUN
ftr-480	680	28	and	and	CCONJ
ftr-480	680	29	a	a	DET
ftr-480	680	30	proposed	propose	VERB
ftr-480	680	31	solution	solution	NOUN
ftr-480	680	32	,	,	PUNCT
ftr-480	680	33	8	8	NUM
ftr-480	680	34	harv	harv	NOUN
ftr-480	680	35	.	.	PUNCT
ftr-480	681	1	j.	j.	PROPN
ftr-480	681	2	on	on	ADP
ftr-480	681	3	legis	legis	PROPN
ftr-480	681	4	.	.	PUNCT
ftr-480	682	1	1	1	NUM
ftr-480	682	2	,	,	PUNCT
ftr-480	682	3	6	6	NUM
ftr-480	682	4	-	-	SYM
ftr-480	682	5	10	10	NUM
ftr-480	682	6	(	(	PUNCT
ftr-480	682	7	1970	1970	NUM
ftr-480	682	8	)	)	PUNCT
ftr-480	682	9	.	.	PUNCT
ftr-480	683	1	71	71	NUM
ftr-480	683	2	.	.	PUNCT
ftr-480	684	1	more	more	ADJ
ftr-480	684	2	than	than	ADP
ftr-480	684	3	25	25	NUM
ftr-480	684	4	years	year	NOUN
ftr-480	684	5	ago	ago	ADV
ftr-480	684	6	,	,	PUNCT
ftr-480	684	7	professors	professors	PROPN
ftr-480	684	8	tobin	tobin	PROPN
ftr-480	684	9	.	.	PUNCT
ftr-480	685	1	pechman	pechman	PROPN
ftr-480	685	2	.	.	PUNCT
ftr-480	686	1	and	and	CCONJ
ftr-480	686	2	mieszkowski	mieszkowski	NOUN
ftr-480	686	3	,	,	PUNCT
ftr-480	686	4	in	in	ADP
ftr-480	686	5	discussing	discuss	VERB
ftr-480	686	6	whether	whether	SCONJ
ftr-480	686	7	a	a	DET
ftr-480	686	8	negative	negative	ADJ
ftr-480	686	9	income	income	NOUN
ftr-480	686	10	tax	tax	NOUN
ftr-480	686	11	benefit	benefit	NOUN
ftr-480	686	12	should	should	AUX
ftr-480	686	13	be	be	AUX
ftr-480	686	14	provided	provide	VERB
ftr-480	686	15	to	to	ADP
ftr-480	686	16	a	a	DET
ftr-480	686	17	taxpayer	taxpayer	NOUN
ftr-480	686	18	with	with	ADP
ftr-480	686	19	ample	ample	ADJ
ftr-480	686	20	resources	resource	NOUN
ftr-480	686	21	but	but	CCONJ
ftr-480	686	22	little	little	ADJ
ftr-480	686	23	income	income	NOUN
ftr-480	686	24	,	,	PUNCT
ftr-480	686	25	argued	argue	VERB
ftr-480	686	26	that	that	SCONJ
ftr-480	686	27	"	"	PUNCT
ftr-480	686	28	the	the	DET
ftr-480	686	29	mere	mere	ADJ
ftr-480	686	30	possibility	possibility	NOUN
ftr-480	686	31	that	that	SCONJ
ftr-480	686	32	the	the	DET
ftr-480	686	33	public	public	NOUN
ftr-480	686	34	might	might	AUX
ftr-480	686	35	be	be	AUX
ftr-480	686	36	obliged	oblige	VERB
ftr-480	686	37	to	to	ADP
ftr-480	686	38	such	such	DET
ftr-480	686	39	a	a	DET
ftr-480	686	40	capitalist	capitalist	NOUN
ftr-480	686	41	could	could	AUX
ftr-480	686	42	discredit	discredit	VERB
ftr-480	686	43	the	the	DET
ftr-480	686	44	program	program	NOUN
ftr-480	686	45	.	.	PUNCT
ftr-480	686	46	"	"	PUNCT
ftr-480	687	1	see	see	VERB
ftr-480	687	2	tobin	tobin	PROPN
ftr-480	687	3	et	et	PROPN
ftr-480	687	4	al	al	PROPN
ftr-480	687	5	.	.	PROPN
ftr-480	687	6	,	,	PUNCT
ftr-480	687	7	supra	supra	PROPN
ftr-480	687	8	note	note	PROPN
ftr-480	687	9	68	68	NUM
ftr-480	687	10	,	,	PUNCT
ftr-480	687	11	at	at	ADP
ftr-480	687	12	17	17	NUM
ftr-480	687	13	.	.	PUNCT
ftr-480	688	1	it	it	PRON
ftr-480	688	2	remains	remain	VERB
ftr-480	688	3	to	to	PART
ftr-480	688	4	be	be	AUX
ftr-480	688	5	seen	see	VERB
ftr-480	688	6	whether	whether	SCONJ
ftr-480	688	7	public	public	ADJ
ftr-480	688	8	attitudes	attitude	NOUN
ftr-480	688	9	have	have	AUX
ftr-480	688	10	changed	change	VERB
ftr-480	688	11	enough	enough	ADV
ftr-480	688	12	to	to	PART
ftr-480	688	13	allow	allow	VERB
ftr-480	688	14	that	that	DET
ftr-480	688	15	outcome	outcome	NOUN
ftr-480	688	16	under	under	ADP
ftr-480	688	17	a	a	DET
ftr-480	688	18	cash	cash	NOUN
ftr-480	688	19	-	-	PUNCT
ftr-480	688	20	flow	flow	NOUN
ftr-480	688	21	tax	tax	NOUN
ftr-480	688	22	.	.	PUNCT
ftr-480	689	1	72	72	NUM
ftr-480	689	2	.	.	PUNCT
ftr-480	690	1	indeed	indeed	ADV
ftr-480	690	2	,	,	PUNCT
ftr-480	690	3	one	one	PRON
ftr-480	690	4	would	would	AUX
ftr-480	690	5	want	want	VERB
ftr-480	690	6	to	to	PART
ftr-480	690	7	know	know	VERB
ftr-480	690	8	even	even	ADV
ftr-480	690	9	more	more	ADJ
ftr-480	690	10	about	about	ADP
ftr-480	690	11	the	the	DET
ftr-480	690	12	middle	middle	ADJ
ftr-480	690	13	-	-	PUNCT
ftr-480	690	14	income	income	NOUN
ftr-480	690	15	investor	investor	NOUN
ftr-480	690	16	,	,	PUNCT
ftr-480	690	17	including	include	VERB
ftr-480	690	18	the	the	DET
ftr-480	690	19	amount	amount	NOUN
ftr-480	690	20	of	of	ADP
ftr-480	690	21	the	the	DET
ftr-480	690	22	unrealized	unrealized	ADJ
ftr-480	690	23	appreciation	appreciation	NOUN
ftr-480	690	24	or	or	CCONJ
ftr-480	690	25	depreciation	depreciation	NOUN
ftr-480	690	26	in	in	ADP
ftr-480	690	27	her	her	PRON
ftr-480	690	28	assets	asset	NOUN
ftr-480	690	29	during	during	ADP
ftr-480	690	30	the	the	DET
ftr-480	690	31	year	year	NOUN
ftr-480	690	32	.	.	PUNCT
ftr-480	691	1	see	see	VERB
ftr-480	691	2	klein	klein	PROPN
ftr-480	691	3	,	,	PUNCT
ftr-480	691	4	supra	supra	PROPN
ftr-480	691	5	note	note	PROPN
ftr-480	691	6	66	66	NUM
ftr-480	691	7	,	,	PUNCT
ftr-480	691	8	at	at	ADP
ftr-480	691	9	464	464	NUM
ftr-480	691	10	.	.	PUNCT
ftr-480	692	1	this	this	DET
ftr-480	692	2	example	example	NOUN
ftr-480	692	3	epitomizes	epitomize	VERB
ftr-480	692	4	the	the	DET
ftr-480	692	5	inherent	inherent	ADJ
ftr-480	692	6	conflict	conflict	NOUN
ftr-480	692	7	between	between	ADP
ftr-480	692	8	a	a	DET
ftr-480	692	9	tax	tax	NOUN
ftr-480	692	10	subsidy	subsidy	NOUN
ftr-480	692	11	like	like	ADP
ftr-480	692	12	the	the	DET
ftr-480	692	13	eitc	eitc	NOUN
ftr-480	692	14	,	,	PUNCT
ftr-480	692	15	which	which	PRON
ftr-480	692	16	may	may	AUX
ftr-480	692	17	require	require	VERB
ftr-480	692	18	reliance	reliance	NOUN
ftr-480	692	19	upon	upon	SCONJ
ftr-480	692	20	comprehensive	comprehensive	ADJ
ftr-480	692	21	income	income	NOUN
ftr-480	692	22	principles	principle	NOUN
ftr-480	692	23	to	to	PART
ftr-480	692	24	be	be	AUX
ftr-480	692	25	effective	effective	ADJ
ftr-480	692	26	,	,	PUNCT
ftr-480	692	27	and	and	CCONJ
ftr-480	692	28	the	the	DET
ftr-480	692	29	cash	cash	NOUN
ftr-480	692	30	-	-	PUNCT
ftr-480	692	31	flow	flow	NOUN
ftr-480	692	32	tax	tax	NOUN
ftr-480	692	33	,	,	PUNCT
ftr-480	692	34	which	which	PRON
ftr-480	692	35	is	be	AUX
ftr-480	692	36	a	a	DET
ftr-480	692	37	step	step	NOUN
ftr-480	692	38	away	away	ADV
ftr-480	692	39	from	from	ADP
ftr-480	692	40	such	such	ADJ
ftr-480	692	41	principles	principle	NOUN
ftr-480	692	42	.	.	PUNCT
ftr-480	693	1	19951	19951	NUM
ftr-480	693	2	florida	florida	PROPN
ftr-480	693	3	tax	tax	NOUN
ftr-480	693	4	review	review	NOUN
ftr-480	693	5	between	between	ADP
ftr-480	693	6	the	the	DET
ftr-480	693	7	two	two	NUM
ftr-480	693	8	systems	system	NOUN
ftr-480	693	9	from	from	ADP
ftr-480	693	10	period	period	NOUN
ftr-480	693	11	to	to	ADP
ftr-480	693	12	period	period	NOUN
ftr-480	693	13	,	,	PUNCT
ftr-480	693	14	many	many	ADJ
ftr-480	693	15	of	of	ADP
ftr-480	693	16	them	they	PRON
ftr-480	693	17	might	might	AUX
ftr-480	693	18	be	be	AUX
ftr-480	693	19	required	require	VERB
ftr-480	693	20	to	to	PART
ftr-480	693	21	do	do	VERB
ftr-480	693	22	double	double	ADJ
ftr-480	693	23	calculations	calculation	NOUN
ftr-480	693	24	.	.	PUNCT
ftr-480	694	1	second	second	ADJ
ftr-480	694	2	and	and	CCONJ
ftr-480	694	3	more	more	ADV
ftr-480	694	4	generally	generally	ADV
ftr-480	694	5	,	,	PUNCT
ftr-480	694	6	a	a	DET
ftr-480	694	7	cash	cash	NOUN
ftr-480	694	8	-	-	PUNCT
ftr-480	694	9	flow	flow	NOUN
ftr-480	694	10	tax	tax	NOUN
ftr-480	694	11	system	system	NOUN
ftr-480	694	12	would	would	AUX
ftr-480	694	13	restrict	restrict	VERB
ftr-480	694	14	the	the	DET
ftr-480	694	15	ability	ability	NOUN
ftr-480	694	16	of	of	ADP
ftr-480	694	17	both	both	CCONJ
ftr-480	694	18	the	the	DET
ftr-480	694	19	tax	tax	NOUN
ftr-480	694	20	and	and	CCONJ
ftr-480	694	21	the	the	DET
ftr-480	694	22	transfer	transfer	NOUN
ftr-480	694	23	systems	system	NOUN
ftr-480	694	24	to	to	PART
ftr-480	694	25	respond	respond	VERB
ftr-480	694	26	to	to	ADP
ftr-480	694	27	policymakers	policymaker	NOUN
ftr-480	694	28	'	'	PART
ftr-480	694	29	desires	desire	NOUN
ftr-480	694	30	to	to	PART
ftr-480	694	31	distribute	distribute	VERB
ftr-480	694	32	federal	federal	ADJ
ftr-480	694	33	benefits	benefit	NOUN
ftr-480	694	34	to	to	ADP
ftr-480	694	35	low	low	ADJ
ftr-480	694	36	-	-	PUNCT
ftr-480	694	37	income	income	NOUN
ftr-480	694	38	households	household	NOUN
ftr-480	694	39	.	.	PUNCT
ftr-480	695	1	with	with	ADP
ftr-480	695	2	a	a	DET
ftr-480	695	3	cashflow	cashflow	ADJ
ftr-480	695	4	tax	tax	NOUN
ftr-480	695	5	system	system	NOUN
ftr-480	695	6	,	,	PUNCT
ftr-480	695	7	means	mean	VERB
ftr-480	695	8	-	-	PUNCT
ftr-480	695	9	tested	test	VERB
ftr-480	695	10	government	government	NOUN
ftr-480	695	11	transfer	transfer	NOUN
ftr-480	695	12	programs	program	NOUN
ftr-480	695	13	would	would	AUX
ftr-480	695	14	lose	lose	VERB
ftr-480	695	15	the	the	DET
ftr-480	695	16	yardstick	yardstick	NOUN
ftr-480	695	17	of	of	ADP
ftr-480	695	18	economic	economic	ADJ
ftr-480	695	19	income	income	NOUN
ftr-480	695	20	now	now	ADV
ftr-480	695	21	roughly	roughly	ADV
ftr-480	695	22	available	available	ADJ
ftr-480	695	23	under	under	ADP
ftr-480	695	24	the	the	DET
ftr-480	695	25	income	income	NOUN
ftr-480	695	26	tax	tax	NOUN
ftr-480	695	27	law	law	NOUN
ftr-480	695	28	,	,	PUNCT
ftr-480	695	29	and	and	CCONJ
ftr-480	695	30	would	would	AUX
ftr-480	695	31	have	have	VERB
ftr-480	695	32	to	to	PART
ftr-480	695	33	rely	rely	VERB
ftr-480	695	34	more	more	ADV
ftr-480	695	35	on	on	ADP
ftr-480	695	36	an	an	DET
ftr-480	695	37	economic	economic	ADJ
ftr-480	695	38	resources	resource	NOUN
ftr-480	695	39	standard	standard	NOUN
ftr-480	695	40	for	for	ADP
ftr-480	695	41	determining	determine	VERB
ftr-480	695	42	eligibility.73	eligibility.73	NOUN
ftr-480	695	43	as	as	SCONJ
ftr-480	695	44	one	one	NUM
ftr-480	695	45	commentator	commentator	NOUN
ftr-480	695	46	has	have	AUX
ftr-480	695	47	stated	state	VERB
ftr-480	695	48	,	,	PUNCT
ftr-480	695	49	"	"	PUNCT
ftr-480	695	50	[	[	X
ftr-480	695	51	r]ather	r]ather	NOUN
ftr-480	695	52	than	than	SCONJ
ftr-480	695	53	attempt	attempt	VERB
ftr-480	695	54	to	to	PART
ftr-480	695	55	improve	improve	VERB
ftr-480	695	56	an	an	DET
ftr-480	695	57	existing	exist	VERB
ftr-480	695	58	accounting	accounting	NOUN
ftr-480	695	59	system	system	NOUN
ftr-480	695	60	,	,	PUNCT
ftr-480	695	61	a	a	DET
ftr-480	695	62	[	[	X
ftr-480	695	63	cash	cash	NOUN
ftr-480	695	64	-	-	PUNCT
ftr-480	695	65	flow	flow	NOUN
ftr-480	695	66	]	]	PUNCT
ftr-480	695	67	tax	tax	NOUN
ftr-480	695	68	would	would	AUX
ftr-480	695	69	require	require	VERB
ftr-480	695	70	the	the	DET
ftr-480	695	71	development	development	NOUN
ftr-480	695	72	of	of	ADP
ftr-480	695	73	an	an	DET
ftr-480	695	74	additional	additional	ADJ
ftr-480	695	75	accounting	accounting	NOUN
ftr-480	695	76	system	system	NOUN
ftr-480	695	77	for	for	ADP
ftr-480	695	78	federal	federal	ADJ
ftr-480	695	79	income	income	NOUN
ftr-480	695	80	tax	tax	NOUN
ftr-480	695	81	purposes	purpose	NOUN
ftr-480	695	82	only	only	ADV
ftr-480	695	83	.	.	PUNCT
ftr-480	695	84	"	"	PUNCT
ftr-480	696	1	74	74	NUM
ftr-480	696	2	finally	finally	ADV
ftr-480	696	3	,	,	PUNCT
ftr-480	696	4	a	a	DET
ftr-480	696	5	welfare	welfare	NOUN
ftr-480	696	6	view	view	NOUN
ftr-480	696	7	of	of	ADP
ftr-480	696	8	the	the	DET
ftr-480	696	9	eitc	eitc	NOUN
ftr-480	696	10	suggests	suggest	VERB
ftr-480	696	11	that	that	SCONJ
ftr-480	696	12	even	even	ADV
ftr-480	696	13	under	under	ADP
ftr-480	696	14	current	current	ADJ
ftr-480	696	15	law	law	NOUN
ftr-480	696	16	,	,	PUNCT
ftr-480	696	17	the	the	DET
ftr-480	696	18	method	method	NOUN
ftr-480	696	19	of	of	ADP
ftr-480	696	20	clawing	claw	VERB
ftr-480	696	21	back	back	ADP
ftr-480	696	22	the	the	DET
ftr-480	696	23	benefit	benefit	NOUN
ftr-480	696	24	may	may	AUX
ftr-480	696	25	be	be	AUX
ftr-480	696	26	incorrect	incorrect	ADJ
ftr-480	696	27	.	.	PUNCT
ftr-480	697	1	after	after	ADV
ftr-480	697	2	all	all	ADV
ftr-480	697	3	,	,	PUNCT
ftr-480	697	4	the	the	DET
ftr-480	697	5	existing	exist	VERB
ftr-480	697	6	income	income	NOUN
ftr-480	697	7	tax	tax	NOUN
ftr-480	697	8	is	be	AUX
ftr-480	697	9	not	not	PART
ftr-480	697	10	a	a	DET
ftr-480	697	11	pure	pure	ADJ
ftr-480	697	12	income	income	NOUN
ftr-480	697	13	tax	tax	NOUN
ftr-480	697	14	;	;	PUNCT
ftr-480	697	15	it	it	PRON
ftr-480	697	16	has	have	VERB
ftr-480	697	17	significant	significant	ADJ
ftr-480	697	18	consumption	consumption	NOUN
ftr-480	697	19	tax	tax	NOUN
ftr-480	697	20	components	component	NOUN
ftr-480	697	21	,	,	PUNCT
ftr-480	697	22	with	with	ADP
ftr-480	697	23	various	various	ADJ
ftr-480	697	24	forms	form	NOUN
ftr-480	697	25	of	of	ADP
ftr-480	697	26	savings	saving	NOUN
ftr-480	697	27	being	be	AUX
ftr-480	697	28	excluded	exclude	VERB
ftr-480	697	29	from	from	ADP
ftr-480	697	30	the	the	DET
ftr-480	697	31	tax	tax	NOUN
ftr-480	697	32	base	base	NOUN
ftr-480	697	33	.	.	PUNCT
ftr-480	698	1	eligibility	eligibility	NOUN
ftr-480	698	2	for	for	ADP
ftr-480	698	3	the	the	DET
ftr-480	698	4	eitc	eitc	NOUN
ftr-480	698	5	as	as	ADP
ftr-480	698	6	a	a	DET
ftr-480	698	7	welfare	welfare	NOUN
ftr-480	698	8	program	program	NOUN
ftr-480	698	9	should	should	AUX
ftr-480	698	10	ignore	ignore	VERB
ftr-480	698	11	those	those	DET
ftr-480	698	12	consumption	consumption	NOUN
ftr-480	698	13	tax	tax	NOUN
ftr-480	698	14	elements	element	NOUN
ftr-480	698	15	and	and	CCONJ
ftr-480	698	16	should	should	AUX
ftr-480	698	17	be	be	AUX
ftr-480	698	18	based	base	VERB
ftr-480	698	19	upon	upon	SCONJ
ftr-480	698	20	economic	economic	ADJ
ftr-480	698	21	income	income	NOUN
ftr-480	698	22	and/or	and/or	CCONJ
ftr-480	698	23	economic	economic	ADJ
ftr-480	698	24	resource	resource	NOUN
ftr-480	698	25	levels	level	NOUN
ftr-480	698	26	of	of	ADP
ftr-480	698	27	potential	potential	ADJ
ftr-480	698	28	beneficiaries	beneficiary	NOUN
ftr-480	698	29	,	,	PUNCT
ftr-480	698	30	not	not	PART
ftr-480	698	31	their	their	PRON
ftr-480	698	32	adjusted	adjust	VERB
ftr-480	698	33	gross	gross	ADJ
ftr-480	698	34	incomes	income	NOUN
ftr-480	698	35	as	as	ADP
ftr-480	698	36	under	under	ADP
ftr-480	698	37	current	current	ADJ
ftr-480	698	38	law.75	law.75	ADJ
ftr-480	698	39	2	2	NUM
ftr-480	698	40	.	.	PUNCT
ftr-480	698	41	problems	problem	NOUN
ftr-480	698	42	associated	associate	VERB
ftr-480	698	43	with	with	ADP
ftr-480	698	44	larger	large	ADJ
ftr-480	698	45	negative	negative	ADJ
ftr-480	698	46	tax	tax	NOUN
ftr-480	698	47	subsidy.-as	subsidy.-as	NOUN
ftr-480	698	48	noted	note	VERB
ftr-480	698	49	,	,	PUNCT
ftr-480	698	50	the	the	DET
ftr-480	698	51	nunn	nunn	PROPN
ftr-480	698	52	-	-	PUNCT
ftr-480	698	53	domenici	domenici	NOUN
ftr-480	698	54	proposal	proposal	NOUN
ftr-480	698	55	would	would	AUX
ftr-480	698	56	substantially	substantially	ADV
ftr-480	698	57	increase	increase	VERB
ftr-480	698	58	the	the	DET
ftr-480	698	59	negative	negative	ADJ
ftr-480	698	60	73	73	NUM
ftr-480	698	61	.	.	PUNCT
ftr-480	699	1	for	for	ADP
ftr-480	699	2	some	some	DET
ftr-480	699	3	purposes	purpose	NOUN
ftr-480	699	4	,	,	PUNCT
ftr-480	699	5	the	the	DET
ftr-480	699	6	definition	definition	NOUN
ftr-480	699	7	of	of	ADP
ftr-480	699	8	"	"	PUNCT
ftr-480	699	9	income	income	NOUN
ftr-480	699	10	"	"	PUNCT
ftr-480	699	11	used	use	VERB
ftr-480	699	12	in	in	ADP
ftr-480	699	13	the	the	DET
ftr-480	699	14	ssi	ssi	PROPN
ftr-480	699	15	program	program	NOUN
ftr-480	699	16	refers	refer	VERB
ftr-480	699	17	to	to	ADP
ftr-480	699	18	the	the	DET
ftr-480	699	19	federal	federal	ADJ
ftr-480	699	20	income	income	NOUN
ftr-480	699	21	tax	tax	NOUN
ftr-480	699	22	meaning	meaning	NOUN
ftr-480	699	23	of	of	ADP
ftr-480	699	24	the	the	DET
ftr-480	699	25	term	term	NOUN
ftr-480	699	26	.	.	PUNCT
ftr-480	700	1	see	see	VERB
ftr-480	700	2	,	,	PUNCT
ftr-480	700	3	e.g.	e.g.	ADV
ftr-480	700	4	,	,	PUNCT
ftr-480	700	5	42	42	NUM
ftr-480	700	6	u.s.c	u.s.c	ADJ
ftr-480	700	7	.	.	PUNCT
ftr-480	701	1	§	§	PROPN
ftr-480	701	2	1382(d	1382(d	NUM
ftr-480	701	3	)	)	PUNCT
ftr-480	701	4	(	(	PUNCT
ftr-480	701	5	1994	1994	NUM
ftr-480	701	6	)	)	PUNCT
ftr-480	701	7	.	.	PUNCT
ftr-480	702	1	also	also	ADV
ftr-480	702	2	,	,	PUNCT
ftr-480	702	3	the	the	DET
ftr-480	702	4	irs	irs	PROPN
ftr-480	702	5	is	be	AUX
ftr-480	702	6	required	require	VERB
ftr-480	702	7	to	to	PART
ftr-480	702	8	furnish	furnish	VERB
ftr-480	702	9	the	the	DET
ftr-480	702	10	social	social	ADJ
ftr-480	702	11	security	security	NOUN
ftr-480	702	12	administration	administration	NOUN
ftr-480	702	13	with	with	ADP
ftr-480	702	14	certain	certain	ADJ
ftr-480	702	15	nonwage	nonwage	ADJ
ftr-480	702	16	information	information	NOUN
ftr-480	702	17	about	about	ADP
ftr-480	702	18	ssi	ssi	PROPN
ftr-480	702	19	recipients	recipient	NOUN
ftr-480	702	20	to	to	PART
ftr-480	702	21	help	help	AUX
ftr-480	702	22	identify	identify	VERB
ftr-480	702	23	bank	bank	NOUN
ftr-480	702	24	accounts	account	NOUN
ftr-480	702	25	that	that	PRON
ftr-480	702	26	may	may	AUX
ftr-480	702	27	contain	contain	VERB
ftr-480	702	28	balances	balance	NOUN
ftr-480	702	29	exceeding	exceed	VERB
ftr-480	702	30	the	the	DET
ftr-480	702	31	resources	resource	NOUN
ftr-480	702	32	limitation	limitation	NOUN
ftr-480	702	33	.	.	PUNCT
ftr-480	703	1	see	see	VERB
ftr-480	703	2	1994	1994	NUM
ftr-480	703	3	green	green	PROPN
ftr-480	703	4	book	book	NOUN
ftr-480	703	5	,	,	PUNCT
ftr-480	703	6	supra	supra	PROPN
ftr-480	703	7	note	note	PROPN
ftr-480	703	8	34	34	NUM
ftr-480	703	9	,	,	PUNCT
ftr-480	703	10	at	at	ADP
ftr-480	703	11	216	216	NUM
ftr-480	703	12	.	.	PUNCT
ftr-480	704	1	thus	thus	ADV
ftr-480	704	2	,	,	PUNCT
ftr-480	704	3	adoption	adoption	NOUN
ftr-480	704	4	of	of	ADP
ftr-480	704	5	a	a	DET
ftr-480	704	6	cash	cash	NOUN
ftr-480	704	7	-	-	PUNCT
ftr-480	704	8	flow	flow	NOUN
ftr-480	704	9	tax	tax	NOUN
ftr-480	704	10	system	system	NOUN
ftr-480	704	11	might	might	AUX
ftr-480	704	12	jeopardize	jeopardize	VERB
ftr-480	704	13	the	the	DET
ftr-480	704	14	ability	ability	NOUN
ftr-480	704	15	of	of	ADP
ftr-480	704	16	nontax	nontax	NOUN
ftr-480	704	17	agencies	agency	NOUN
ftr-480	704	18	to	to	PART
ftr-480	704	19	measure	measure	VERB
ftr-480	704	20	and	and	CCONJ
ftr-480	704	21	verify	verify	VERB
ftr-480	704	22	economic	economic	ADJ
ftr-480	704	23	resources	resource	NOUN
ftr-480	704	24	.	.	PUNCT
ftr-480	705	1	74	74	NUM
ftr-480	705	2	.	.	PUNCT
ftr-480	706	1	c.	c.	PROPN
ftr-480	706	2	eugene	eugene	PROPN
ftr-480	706	3	steuerle	steuerle	PROPN
ftr-480	706	4	,	,	PUNCT
ftr-480	706	5	taxes	taxis	NOUN
ftr-480	706	6	,	,	PUNCT
ftr-480	706	7	loans	loan	NOUN
ftr-480	706	8	and	and	CCONJ
ftr-480	706	9	inflation	inflation	NOUN
ftr-480	706	10	:	:	PUNCT
ftr-480	706	11	how	how	SCONJ
ftr-480	706	12	the	the	DET
ftr-480	706	13	nation	nation	NOUN
ftr-480	706	14	's	's	PART
ftr-480	706	15	wealth	wealth	NOUN
ftr-480	706	16	becomes	become	VERB
ftr-480	706	17	misallocated	misallocate	VERB
ftr-480	706	18	173	173	NUM
ftr-480	706	19	(	(	PUNCT
ftr-480	706	20	1985	1985	NUM
ftr-480	706	21	)	)	PUNCT
ftr-480	706	22	.	.	PUNCT
ftr-480	707	1	75	75	NUM
ftr-480	707	2	.	.	PUNCT
ftr-480	708	1	see	see	VERB
ftr-480	708	2	alstott	alstott	NOUN
ftr-480	708	3	-	-	PUNCT
ftr-480	708	4	oversimplified	oversimplify	VERB
ftr-480	708	5	case	case	NOUN
ftr-480	708	6	,	,	PUNCT
ftr-480	708	7	supra	supra	PROPN
ftr-480	708	8	note	note	PROPN
ftr-480	708	9	68	68	NUM
ftr-480	708	10	,	,	PUNCT
ftr-480	708	11	at	at	ADP
ftr-480	708	12	574	574	NUM
ftr-480	708	13	-	-	SYM
ftr-480	708	14	76	76	NUM
ftr-480	708	15	cherie	cherie	PROPN
ftr-480	708	16	j.	j.	PROPN
ftr-480	708	17	o'neil	o'neil	PROPN
ftr-480	708	18	&	&	CCONJ
ftr-480	708	19	linda	linda	PROPN
ftr-480	708	20	b.	b.	PROPN
ftr-480	708	21	nelsestuen	nelsestuen	PROPN
ftr-480	708	22	,	,	PUNCT
ftr-480	708	23	the	the	DET
ftr-480	708	24	earned	earn	VERB
ftr-480	708	25	income	income	NOUN
ftr-480	708	26	credit	credit	NOUN
ftr-480	708	27	:	:	PUNCT
ftr-480	708	28	the	the	DET
ftr-480	708	29	need	need	NOUN
ftr-480	708	30	for	for	ADP
ftr-480	708	31	a	a	DET
ftr-480	708	32	wealth	wealth	NOUN
ftr-480	708	33	restriction	restriction	NOUN
ftr-480	708	34	for	for	ADP
ftr-480	708	35	eligibility	eligibility	NOUN
ftr-480	708	36	determination	determination	NOUN
ftr-480	708	37	,	,	PUNCT
ftr-480	708	38	63	63	NUM
ftr-480	708	39	tax	tax	NOUN
ftr-480	708	40	notes	note	NOUN
ftr-480	708	41	1189	1189	NUM
ftr-480	708	42	(	(	PUNCT
ftr-480	708	43	may	may	PROPN
ftr-480	708	44	30	30	NUM
ftr-480	708	45	,	,	PUNCT
ftr-480	708	46	1994	1994	NUM
ftr-480	708	47	)	)	PUNCT
ftr-480	708	48	(	(	PUNCT
ftr-480	708	49	reporting	report	VERB
ftr-480	708	50	that	that	SCONJ
ftr-480	708	51	taxpayers	taxpayer	NOUN
ftr-480	708	52	with	with	ADP
ftr-480	708	53	"	"	PUNCT
ftr-480	708	54	portfolio	portfolio	NOUN
ftr-480	708	55	income	income	NOUN
ftr-480	708	56	"	"	PUNCT
ftr-480	708	57	in	in	ADP
ftr-480	708	58	excess	excess	NOUN
ftr-480	708	59	of	of	ADP
ftr-480	708	60	$	$	SYM
ftr-480	708	61	299,000	299,000	NUM
ftr-480	708	62	and	and	CCONJ
ftr-480	708	63	capital	capital	NOUN
ftr-480	708	64	gains	gain	NOUN
ftr-480	708	65	as	as	ADV
ftr-480	708	66	high	high	ADJ
ftr-480	708	67	as	as	ADP
ftr-480	708	68	$	$	SYM
ftr-480	708	69	677,900	677,900	NUM
ftr-480	708	70	were	be	AUX
ftr-480	708	71	eligible	eligible	ADJ
ftr-480	708	72	for	for	ADP
ftr-480	708	73	the	the	DET
ftr-480	708	74	eitc	eitc	NOUN
ftr-480	708	75	)	)	PUNCT
ftr-480	708	76	;	;	PUNCT
ftr-480	708	77	yin	yin	PROPN
ftr-480	708	78	et	et	PROPN
ftr-480	708	79	al	al	PROPN
ftr-480	708	80	.	.	PROPN
ftr-480	708	81	,	,	PUNCT
ftr-480	708	82	supra	supra	PROPN
ftr-480	708	83	note	note	VERB
ftr-480	708	84	45	45	NUM
ftr-480	708	85	,	,	PUNCT
ftr-480	708	86	at	at	ADP
ftr-480	708	87	268	268	NUM
ftr-480	708	88	n.153	n.153	NOUN
ftr-480	708	89	.	.	PUNCT
ftr-480	709	1	president	president	PROPN
ftr-480	709	2	clinton	clinton	PROPN
ftr-480	709	3	's	's	PART
ftr-480	709	4	fy	fy	PROPN
ftr-480	709	5	96	96	NUM
ftr-480	709	6	budget	budget	NOUN
ftr-480	709	7	proposes	propose	VERB
ftr-480	709	8	to	to	PART
ftr-480	709	9	preclude	preclude	VERB
ftr-480	709	10	a	a	DET
ftr-480	709	11	taxpayer	taxpayer	NOUN
ftr-480	709	12	from	from	ADP
ftr-480	709	13	obtaining	obtain	VERB
ftr-480	709	14	the	the	DET
ftr-480	709	15	eitc	eitc	NOUN
ftr-480	709	16	if	if	SCONJ
ftr-480	709	17	his	his	PRON
ftr-480	709	18	or	or	CCONJ
ftr-480	709	19	her	her	PRON
ftr-480	709	20	aggregate	aggregate	ADJ
ftr-480	709	21	interest	interest	NOUN
ftr-480	709	22	and	and	CCONJ
ftr-480	709	23	dividend	dividend	NOUN
ftr-480	709	24	income	income	NOUN
ftr-480	709	25	exceeds	exceed	VERB
ftr-480	709	26	$	$	SYM
ftr-480	709	27	2,500	2,500	NUM
ftr-480	709	28	.	.	PUNCT
ftr-480	710	1	according	accord	VERB
ftr-480	710	2	to	to	ADP
ftr-480	710	3	the	the	DET
ftr-480	710	4	proposal	proposal	NOUN
ftr-480	710	5	,	,	PUNCT
ftr-480	710	6	such	such	ADJ
ftr-480	710	7	taxpayers	taxpayer	NOUN
ftr-480	710	8	can	can	AUX
ftr-480	710	9	draw	draw	VERB
ftr-480	710	10	upon	upon	SCONJ
ftr-480	710	11	their	their	PRON
ftr-480	710	12	significant	significant	ADJ
ftr-480	710	13	private	private	ADJ
ftr-480	710	14	resources	resource	NOUN
ftr-480	710	15	to	to	PART
ftr-480	710	16	meet	meet	VERB
ftr-480	710	17	the	the	DET
ftr-480	710	18	needs	need	NOUN
ftr-480	710	19	of	of	ADP
ftr-480	710	20	their	their	PRON
ftr-480	710	21	family	family	NOUN
ftr-480	710	22	.	.	PUNCT
ftr-480	711	1	see	see	VERB
ftr-480	711	2	u.s	u.s	PROPN
ftr-480	711	3	.	.	PROPN
ftr-480	711	4	dep't	dep't	NOUN
ftr-480	711	5	of	of	ADP
ftr-480	711	6	treasury	treasury	PROPN
ftr-480	711	7	,	,	PUNCT
ftr-480	711	8	general	general	ADJ
ftr-480	711	9	explanations	explanation	NOUN
ftr-480	711	10	of	of	ADP
ftr-480	711	11	the	the	DET
ftr-480	711	12	administration	administration	NOUN
ftr-480	711	13	's	's	PART
ftr-480	711	14	revenue	revenue	NOUN
ftr-480	711	15	proposals	proposal	NOUN
ftr-480	711	16	,	,	PUNCT
ftr-480	711	17	95	95	NUM
ftr-480	711	18	tnt	tnt	NOUN
ftr-480	711	19	25	25	NUM
ftr-480	711	20	-	-	SYM
ftr-480	711	21	37	37	NUM
ftr-480	711	22	(	(	PUNCT
ftr-480	711	23	feb	feb	X
ftr-480	711	24	.	.	PROPN
ftr-480	711	25	7	7	NUM
ftr-480	711	26	,	,	PUNCT
ftr-480	711	27	1995	1995	NUM
ftr-480	711	28	)	)	PUNCT
ftr-480	711	29	(	(	PUNCT
ftr-480	711	30	lexis	lexis	X
ftr-480	711	31	,	,	PUNCT
ftr-480	711	32	fedtax	fedtax	NOUN
ftr-480	711	33	library	library	NOUN
ftr-480	711	34	,	,	PUNCT
ftr-480	711	35	tnt	tnt	NOUN
ftr-480	711	36	file	file	NOUN
ftr-480	711	37	)	)	PUNCT
ftr-480	711	38	;	;	PUNCT
ftr-480	712	1	h.r	h.r	PROPN
ftr-480	712	2	.	.	PROPN
ftr-480	712	3	981	981	NUM
ftr-480	712	4	,	,	PUNCT
ftr-480	712	5	104th	104th	PROPN
ftr-480	712	6	cong	cong	NOUN
ftr-480	712	7	.	.	PUNCT
ftr-480	712	8	,	,	PUNCT
ftr-480	712	9	1st	1st	ADJ
ftr-480	712	10	sess	sess	NOUN
ftr-480	712	11	.	.	PUNCT
ftr-480	713	1	§	§	PROPN
ftr-480	713	2	102	102	NUM
ftr-480	713	3	(	(	PUNCT
ftr-480	713	4	1995	1995	NUM
ftr-480	713	5	)	)	PUNCT
ftr-480	713	6	(	(	PUNCT
ftr-480	713	7	house	house	NOUN
ftr-480	713	8	bill	bill	PROPN
ftr-480	713	9	version	version	NOUN
ftr-480	713	10	of	of	ADP
ftr-480	713	11	president	president	NOUN
ftr-480	713	12	's	's	PART
ftr-480	713	13	proposal	proposal	NOUN
ftr-480	713	14	)	)	PUNCT
ftr-480	713	15	;	;	PUNCT
ftr-480	713	16	s.	s.	PROPN
ftr-480	713	17	453	453	NUM
ftr-480	713	18	,	,	PUNCT
ftr-480	713	19	104th	104th	ADJ
ftr-480	713	20	cong	cong	NOUN
ftr-480	713	21	.	.	PUNCT
ftr-480	713	22	,	,	PUNCT
ftr-480	713	23	1st	1st	ADJ
ftr-480	713	24	sess	sess	NOUN
ftr-480	713	25	.	.	PUNCT
ftr-480	714	1	§	§	PROPN
ftr-480	714	2	102	102	NUM
ftr-480	714	3	(	(	PUNCT
ftr-480	714	4	1995	1995	NUM
ftr-480	714	5	)	)	PUNCT
ftr-480	714	6	(	(	PUNCT
ftr-480	714	7	senate	senate	PROPN
ftr-480	714	8	bill	bill	PROPN
ftr-480	714	9	version	version	PROPN
ftr-480	714	10	)	)	PUNCT
ftr-480	714	11	.	.	PUNCT
ftr-480	715	1	[	[	X
ftr-480	715	2	vol	vol	NOUN
ftr-480	715	3	2:8	2:8	NUM
ftr-480	715	4	acconmmnodating	acconmmnodate	VERB
ftr-480	715	5	ihe	ihe	NOUN
ftr-480	715	6	"	"	PUNCT
ftr-480	715	7	'	'	PUNCT
ftr-480	715	8	low	low	ADJ
ftr-480	715	9	-	-	PUNCT
ftr-480	715	10	incomne	incomne	NOUN
ftr-480	715	11	"	"	PUNCT
ftr-480	715	12	tax	tax	NOUN
ftr-480	715	13	subsidy	subsidy	NOUN
ftr-480	715	14	provided	provide	VERB
ftr-480	715	15	through	through	ADP
ftr-480	715	16	the	the	DET
ftr-480	715	17	tax	tax	NOUN
ftr-480	715	18	system	system	NOUN
ftr-480	715	19	,	,	PUNCT
ftr-480	715	20	apparently	apparently	ADV
ftr-480	715	21	as	as	ADP
ftr-480	715	22	an	an	DET
ftr-480	715	23	antidote	antidote	NOUN
ftr-480	715	24	to	to	ADP
ftr-480	715	25	the	the	DET
ftr-480	715	26	regressive	regressive	ADJ
ftr-480	715	27	nature	nature	NOUN
ftr-480	715	28	of	of	ADP
ftr-480	715	29	the	the	DET
ftr-480	715	30	cash	cash	NOUN
ftr-480	715	31	-	-	PUNCT
ftr-480	715	32	flow	flow	NOUN
ftr-480	715	33	tax	tax	NOUN
ftr-480	715	34	.	.	PUNCT
ftr-480	716	1	experience	experience	NOUN
ftr-480	716	2	with	with	ADP
ftr-480	716	3	the	the	DET
ftr-480	716	4	eitc	eitc	NOUN
ftr-480	716	5	suggests	suggest	VERB
ftr-480	716	6	,	,	PUNCT
ftr-480	716	7	however	however	ADV
ftr-480	716	8	,	,	PUNCT
ftr-480	716	9	that	that	SCONJ
ftr-480	716	10	any	any	DET
ftr-480	716	11	such	such	ADJ
ftr-480	716	12	increase	increase	NOUN
ftr-480	716	13	should	should	AUX
ftr-480	716	14	be	be	AUX
ftr-480	716	15	implemented	implement	VERB
ftr-480	716	16	with	with	ADP
ftr-480	716	17	great	great	ADJ
ftr-480	716	18	caution	caution	NOUN
ftr-480	716	19	.	.	PUNCT
ftr-480	717	1	one	one	NUM
ftr-480	717	2	cause	cause	NOUN
ftr-480	717	3	for	for	ADP
ftr-480	717	4	concern	concern	NOUN
ftr-480	717	5	is	be	AUX
ftr-480	717	6	the	the	DET
ftr-480	717	7	difficulty	difficulty	NOUN
ftr-480	717	8	of	of	ADP
ftr-480	717	9	mitigating	mitigate	VERB
ftr-480	717	10	the	the	DET
ftr-480	717	11	credit	credit	NOUN
ftr-480	717	12	's	's	PART
ftr-480	717	13	work	work	NOUN
ftr-480	717	14	disincentive	disincentive	ADJ
ftr-480	717	15	effects	effect	NOUN
ftr-480	717	16	on	on	ADP
ftr-480	717	17	those	those	PRON
ftr-480	717	18	in	in	ADP
ftr-480	717	19	the	the	DET
ftr-480	717	20	phase	phase	NOUN
ftr-480	717	21	-	-	PUNCT
ftr-480	717	22	out	out	ADP
ftr-480	717	23	range	range	NOUN
ftr-480	717	24	of	of	ADP
ftr-480	717	25	the	the	DET
ftr-480	717	26	credit	credit	NOUN
ftr-480	717	27	.	.	PUNCT
ftr-480	718	1	taxpayers	taxpayer	NOUN
ftr-480	718	2	within	within	ADP
ftr-480	718	3	that	that	DET
ftr-480	718	4	range	range	NOUN
ftr-480	718	5	face	face	VERB
ftr-480	718	6	unambiguously	unambiguously	ADV
ftr-480	718	7	negative	negative	ADJ
ftr-480	718	8	work	work	NOUN
ftr-480	718	9	incentives	incentive	NOUN
ftr-480	718	10	:	:	PUNCT
ftr-480	718	11	the	the	DET
ftr-480	718	12	diminution	diminution	NOUN
ftr-480	718	13	of	of	ADP
ftr-480	718	14	the	the	DET
ftr-480	718	15	credit	credit	NOUN
ftr-480	718	16	as	as	SCONJ
ftr-480	718	17	income	income	NOUN
ftr-480	718	18	rises	rise	NOUN
ftr-480	718	19	creates	create	VERB
ftr-480	718	20	a	a	DET
ftr-480	718	21	negative	negative	ADJ
ftr-480	718	22	"	"	PUNCT
ftr-480	718	23	substitution	substitution	NOUN
ftr-480	718	24	effect	effect	NOUN
ftr-480	718	25	"	"	PUNCT
ftr-480	718	26	by	by	ADP
ftr-480	718	27	decreasing	decrease	VERB
ftr-480	718	28	the	the	DET
ftr-480	718	29	reward	reward	NOUN
ftr-480	718	30	for	for	ADP
ftr-480	718	31	working	work	VERB
ftr-480	718	32	more	more	ADV
ftr-480	718	33	instead	instead	ADV
ftr-480	718	34	of	of	ADP
ftr-480	718	35	choosing	choose	VERB
ftr-480	718	36	leisure	leisure	NOUN
ftr-480	718	37	,	,	PUNCT
ftr-480	718	38	yet	yet	CCONJ
ftr-480	718	39	the	the	DET
ftr-480	718	40	existence	existence	NOUN
ftr-480	718	41	of	of	ADP
ftr-480	718	42	the	the	DET
ftr-480	718	43	credit	credit	NOUN
ftr-480	718	44	continues	continue	VERB
ftr-480	718	45	to	to	PART
ftr-480	718	46	provide	provide	VERB
ftr-480	718	47	a	a	DET
ftr-480	718	48	negative	negative	ADJ
ftr-480	718	49	"	"	PUNCT
ftr-480	718	50	income	income	NOUN
ftr-480	718	51	effect	effect	NOUN
ftr-480	718	52	"	"	PUNCT
ftr-480	718	53	by	by	ADP
ftr-480	718	54	permitting	permit	VERB
ftr-480	718	55	taxpayers	taxpayer	NOUN
ftr-480	718	56	to	to	PART
ftr-480	718	57	attain	attain	VERB
ftr-480	718	58	a	a	DET
ftr-480	718	59	given	give	VERB
ftr-480	718	60	level	level	NOUN
ftr-480	718	61	of	of	ADP
ftr-480	718	62	income	income	NOUN
ftr-480	718	63	with	with	ADP
ftr-480	718	64	less	less	ADV
ftr-480	718	65	work.76	work.76	NOUN
ftr-480	718	66	if	if	SCONJ
ftr-480	718	67	the	the	DET
ftr-480	718	68	existing	exist	VERB
ftr-480	718	69	contours	contours	NOUN
ftr-480	718	70	of	of	ADP
ftr-480	718	71	the	the	DET
ftr-480	718	72	eitc	eitc	NOUN
ftr-480	718	73	are	be	AUX
ftr-480	718	74	retained	retain	VERB
ftr-480	718	75	,	,	PUNCT
ftr-480	718	76	a	a	DET
ftr-480	718	77	larger	large	ADJ
ftr-480	718	78	maximum	maximum	ADJ
ftr-480	718	79	credit	credit	NOUN
ftr-480	718	80	would	would	AUX
ftr-480	718	81	force	force	VERB
ftr-480	718	82	policymakers	policymaker	NOUN
ftr-480	718	83	to	to	PART
ftr-480	718	84	make	make	VERB
ftr-480	718	85	one	one	NUM
ftr-480	718	86	of	of	ADP
ftr-480	718	87	three	three	NUM
ftr-480	718	88	difficult	difficult	ADJ
ftr-480	718	89	choices	choice	NOUN
ftr-480	718	90	.	.	PUNCT
ftr-480	719	1	first	first	ADV
ftr-480	719	2	,	,	PUNCT
ftr-480	719	3	they	they	PRON
ftr-480	719	4	could	could	AUX
ftr-480	719	5	maintain	maintain	VERB
ftr-480	719	6	the	the	DET
ftr-480	719	7	parameters	parameter	NOUN
ftr-480	719	8	of	of	ADP
ftr-480	719	9	the	the	DET
ftr-480	719	10	current	current	ADJ
ftr-480	719	11	phase	phase	NOUN
ftr-480	719	12	-	-	PUNCT
ftr-480	719	13	out	out	NOUN
ftr-480	719	14	range	range	NOUN
ftr-480	719	15	and	and	CCONJ
ftr-480	719	16	claw	claw	NOUN
ftr-480	719	17	back	back	ADP
ftr-480	719	18	the	the	DET
ftr-480	719	19	larger	large	ADJ
ftr-480	719	20	benefit	benefit	NOUN
ftr-480	719	21	within	within	ADP
ftr-480	719	22	that	that	DET
ftr-480	719	23	range	range	NOUN
ftr-480	719	24	at	at	ADP
ftr-480	719	25	a	a	DET
ftr-480	719	26	faster	fast	ADJ
ftr-480	719	27	rate	rate	NOUN
ftr-480	719	28	.	.	PUNCT
ftr-480	720	1	this	this	DET
ftr-480	720	2	option	option	NOUN
ftr-480	720	3	would	would	AUX
ftr-480	720	4	create	create	VERB
ftr-480	720	5	higher	high	ADJ
ftr-480	720	6	marginal	marginal	ADJ
ftr-480	720	7	tax	tax	NOUN
ftr-480	720	8	rates	rate	NOUN
ftr-480	720	9	and	and	CCONJ
ftr-480	720	10	greater	great	ADJ
ftr-480	720	11	work	work	NOUN
ftr-480	720	12	disincentive	disincentive	ADJ
ftr-480	720	13	effects	effect	NOUN
ftr-480	720	14	for	for	ADP
ftr-480	720	15	those	those	PRON
ftr-480	720	16	in	in	ADP
ftr-480	720	17	the	the	DET
ftr-480	720	18	phase	phase	NOUN
ftr-480	720	19	-	-	PUNCT
ftr-480	720	20	out	out	ADP
ftr-480	720	21	range	range	NOUN
ftr-480	720	22	.	.	PUNCT
ftr-480	721	1	these	these	DET
ftr-480	721	2	effects	effect	NOUN
ftr-480	721	3	would	would	AUX
ftr-480	721	4	need	need	VERB
ftr-480	721	5	to	to	PART
ftr-480	721	6	be	be	AUX
ftr-480	721	7	evaluated	evaluate	VERB
ftr-480	721	8	in	in	ADP
ftr-480	721	9	conjunction	conjunction	NOUN
ftr-480	721	10	with	with	ADP
ftr-480	721	11	similar	similar	ADJ
ftr-480	721	12	consequences	consequence	NOUN
ftr-480	721	13	arising	arise	VERB
ftr-480	721	14	from	from	ADP
ftr-480	721	15	the	the	DET
ftr-480	721	16	phase	phase	NOUN
ftr-480	721	17	-	-	PUNCT
ftr-480	721	18	out	out	NOUN
ftr-480	721	19	of	of	ADP
ftr-480	721	20	other	other	ADJ
ftr-480	721	21	tax	tax	NOUN
ftr-480	721	22	and	and	CCONJ
ftr-480	721	23	transfer	transfer	NOUN
ftr-480	721	24	benefits	benefit	NOUN
ftr-480	721	25	,	,	PUNCT
ftr-480	721	26	both	both	CCONJ
ftr-480	721	27	federal	federal	ADJ
ftr-480	721	28	and	and	CCONJ
ftr-480	721	29	state	state	NOUN
ftr-480	721	30	.	.	PUNCT
ftr-480	721	31	'	'	PUNCT
ftr-480	722	1	a	a	DET
ftr-480	722	2	second	second	ADJ
ftr-480	722	3	option	option	NOUN
ftr-480	722	4	would	would	AUX
ftr-480	722	5	be	be	AUX
ftr-480	722	6	to	to	PART
ftr-480	722	7	maintain	maintain	VERB
ftr-480	722	8	the	the	DET
ftr-480	722	9	existing	exist	VERB
ftr-480	722	10	phase	phase	NOUN
ftr-480	722	11	-	-	PUNCT
ftr-480	722	12	out	out	ADP
ftr-480	722	13	rate	rate	NOUN
ftr-480	722	14	,	,	PUNCT
ftr-480	722	15	with	with	ADP
ftr-480	722	16	the	the	DET
ftr-480	722	17	result	result	NOUN
ftr-480	722	18	that	that	SCONJ
ftr-480	722	19	the	the	DET
ftr-480	722	20	phase	phase	NOUN
ftr-480	722	21	-	-	PUNCT
ftr-480	722	22	out	out	NOUN
ftr-480	722	23	would	would	AUX
ftr-480	722	24	be	be	AUX
ftr-480	722	25	completed	complete	VERB
ftr-480	722	26	at	at	ADP
ftr-480	722	27	a	a	DET
ftr-480	722	28	higher	high	ADJ
ftr-480	722	29	income	income	NOUN
ftr-480	722	30	level	level	NOUN
ftr-480	722	31	and	and	CCONJ
ftr-480	722	32	many	many	ADJ
ftr-480	722	33	more	more	ADJ
ftr-480	722	34	taxpayers	taxpayer	NOUN
ftr-480	722	35	would	would	AUX
ftr-480	722	36	76	76	NUM
ftr-480	722	37	.	.	PUNCT
ftr-480	723	1	see	see	VERB
ftr-480	723	2	saul	saul	PROPN
ftr-480	723	3	d.	d.	PROPN
ftr-480	723	4	hoffnan	hoffnan	PROPN
ftr-480	723	5	&	&	CCONJ
ftr-480	723	6	laurence	laurence	PROPN
ftr-480	723	7	s.	s.	PROPN
ftr-480	723	8	seidman	seidman	PROPN
ftr-480	723	9	,	,	PUNCT
ftr-480	723	10	the	the	DET
ftr-480	723	11	earned	earn	VERB
ftr-480	723	12	income	income	NOUN
ftr-480	723	13	tax	tax	NOUN
ftr-480	723	14	credit	credit	NOUN
ftr-480	723	15	:	:	PUNCT
ftr-480	723	16	antipoverty	antipoverty	NOUN
ftr-480	723	17	effectiveness	effectiveness	NOUN
ftr-480	723	18	and	and	CCONJ
ftr-480	723	19	labor	labor	NOUN
ftr-480	723	20	market	market	NOUN
ftr-480	723	21	effects	effect	NOUN
ftr-480	723	22	37	37	NUM
ftr-480	723	23	-	-	SYM
ftr-480	723	24	42	42	NUM
ftr-480	723	25	(	(	PUNCT
ftr-480	723	26	1990	1990	NUM
ftr-480	723	27	):	):	PUNCT
ftr-480	723	28	holtzblatt	holtzblatt	NOUN
ftr-480	723	29	,	,	PUNCT
ftr-480	723	30	ct	ct	PROPN
ftr-480	723	31	al	al	PROPN
ftr-480	723	32	.	.	PROPN
ftr-480	723	33	,	,	PUNCT
ftr-480	723	34	supra	supra	PROPN
ftr-480	723	35	note	note	PROPN
ftr-480	723	36	36	36	NUM
ftr-480	723	37	,	,	PUNCT
ftr-480	723	38	at	at	ADP
ftr-480	723	39	593	593	NUM
ftr-480	723	40	-	-	SYM
ftr-480	723	41	94	94	NUM
ftr-480	723	42	;	;	PUNCT
ftr-480	723	43	marvin	marvin	PROPN
ftr-480	723	44	h.	h.	PROPN
ftr-480	723	45	kosters	kosters	PROPN
ftr-480	723	46	,	,	PUNCT
ftr-480	723	47	the	the	DET
ftr-480	723	48	earned	earn	VERB
ftr-480	723	49	income	income	NOUN
ftr-480	723	50	tax	tax	NOUN
ftr-480	723	51	credit	credit	NOUN
ftr-480	723	52	and	and	CCONJ
ftr-480	723	53	the	the	DET
ftr-480	723	54	working	work	VERB
ftr-480	723	55	poor	poor	ADJ
ftr-480	723	56	.	.	PUNCT
ftr-480	724	1	4	4	NUM
ftr-480	724	2	am	be	AUX
ftr-480	724	3	.	.	PUNCT
ftr-480	725	1	enterprise	enterprise	NOUN
ftr-480	725	2	64	64	NUM
ftr-480	725	3	(	(	PUNCT
ftr-480	725	4	may	may	PROPN
ftr-480	725	5	/	/	SYM
ftr-480	725	6	june	june	PROPN
ftr-480	725	7	1993	1993	NUM
ftr-480	725	8	)	)	PUNCT
ftr-480	725	9	.	.	PUNCT
ftr-480	726	1	the	the	DET
ftr-480	726	2	labor	labor	NOUN
ftr-480	726	3	supply	supply	NOUN
ftr-480	726	4	effects	effect	NOUN
ftr-480	726	5	would	would	AUX
ftr-480	726	6	potentially	potentially	ADV
ftr-480	726	7	be	be	AUX
ftr-480	726	8	mixed	mix	VERB
ftr-480	726	9	for	for	ADP
ftr-480	726	10	those	those	PRON
ftr-480	726	11	in	in	ADP
ftr-480	726	12	the	the	DET
ftr-480	726	13	phase	phase	NOUN
ftr-480	726	14	-	-	PUNCT
ftr-480	726	15	in	in	ADP
ftr-480	726	16	range	range	NOUN
ftr-480	726	17	of	of	ADP
ftr-480	726	18	the	the	DET
ftr-480	726	19	credit	credit	NOUN
ftr-480	726	20	as	as	ADV
ftr-480	726	21	well	well	ADV
ftr-480	726	22	as	as	ADP
ftr-480	726	23	those	those	PRON
ftr-480	726	24	who	who	PRON
ftr-480	726	25	must	must	AUX
ftr-480	726	26	pay	pay	VERB
ftr-480	726	27	higher	high	ADJ
ftr-480	726	28	taxes	taxis	NOUN
ftr-480	726	29	to	to	PART
ftr-480	726	30	finance	finance	VERB
ftr-480	726	31	the	the	DET
ftr-480	726	32	credit	credit	NOUN
ftr-480	726	33	.	.	PUNCT
ftr-480	727	1	the	the	DET
ftr-480	727	2	former	former	ADJ
ftr-480	727	3	group	group	NOUN
ftr-480	727	4	would	would	AUX
ftr-480	727	5	experience	experience	VERB
ftr-480	727	6	a	a	DET
ftr-480	727	7	positive	positive	ADJ
ftr-480	727	8	substitution	substitution	NOUN
ftr-480	727	9	effect	effect	NOUN
ftr-480	727	10	but	but	CCONJ
ftr-480	727	11	a	a	DET
ftr-480	727	12	negative	negative	ADJ
ftr-480	727	13	income	income	NOUN
ftr-480	727	14	effect	effect	NOUN
ftr-480	727	15	;	;	PUNCT
ftr-480	727	16	if	if	SCONJ
ftr-480	727	17	the	the	DET
ftr-480	727	18	credit	credit	NOUN
ftr-480	727	19	is	be	AUX
ftr-480	727	20	financed	finance	VERB
ftr-480	727	21	through	through	ADP
ftr-480	727	22	higher	high	ADJ
ftr-480	727	23	tax	tax	NOUN
ftr-480	727	24	rates	rate	NOUN
ftr-480	727	25	,	,	PUNCT
ftr-480	727	26	the	the	DET
ftr-480	727	27	opposite	opposite	ADJ
ftr-480	727	28	combination	combination	NOUN
ftr-480	727	29	of	of	ADP
ftr-480	727	30	effects	effect	NOUN
ftr-480	727	31	would	would	AUX
ftr-480	727	32	arise	arise	VERB
ftr-480	727	33	for	for	ADP
ftr-480	727	34	those	those	PRON
ftr-480	727	35	in	in	ADP
ftr-480	727	36	the	the	DET
ftr-480	727	37	latter	latter	ADJ
ftr-480	727	38	group	group	NOUN
ftr-480	727	39	.	.	PUNCT
ftr-480	728	1	to	to	PART
ftr-480	728	2	be	be	AUX
ftr-480	728	3	sure	sure	ADJ
ftr-480	728	4	,	,	PUNCT
ftr-480	728	5	in	in	ADP
ftr-480	728	6	the	the	DET
ftr-480	728	7	absence	absence	NOUN
ftr-480	728	8	of	of	ADP
ftr-480	728	9	empirical	empirical	ADJ
ftr-480	728	10	evidence	evidence	NOUN
ftr-480	728	11	,	,	PUNCT
ftr-480	728	12	one	one	PRON
ftr-480	728	13	can	can	AUX
ftr-480	728	14	not	not	PART
ftr-480	728	15	say	say	VERB
ftr-480	728	16	whether	whether	SCONJ
ftr-480	728	17	the	the	DET
ftr-480	728	18	existence	existence	NOUN
ftr-480	728	19	of	of	ADP
ftr-480	728	20	the	the	DET
ftr-480	728	21	credit	credit	NOUN
ftr-480	728	22	has	have	VERB
ftr-480	728	23	any	any	DET
ftr-480	728	24	actual	actual	ADJ
ftr-480	728	25	effect	effect	NOUN
ftr-480	728	26	on	on	ADP
ftr-480	728	27	the	the	DET
ftr-480	728	28	work	work	NOUN
ftr-480	728	29	/	/	SYM
ftr-480	728	30	leisure	leisure	NOUN
ftr-480	728	31	decision	decision	NOUN
ftr-480	728	32	.	.	PUNCT
ftr-480	729	1	but	but	CCONJ
ftr-480	729	2	if	if	SCONJ
ftr-480	729	3	the	the	DET
ftr-480	729	4	credit	credit	NOUN
ftr-480	729	5	does	do	AUX
ftr-480	729	6	discourage	discourage	VERB
ftr-480	729	7	work	work	NOUN
ftr-480	729	8	for	for	ADP
ftr-480	729	9	those	those	PRON
ftr-480	729	10	in	in	ADP
ftr-480	729	11	the	the	DET
ftr-480	729	12	phase	phase	NOUN
ftr-480	729	13	-	-	PUNCT
ftr-480	729	14	out	out	ADP
ftr-480	729	15	range	range	NOUN
ftr-480	729	16	of	of	ADP
ftr-480	729	17	the	the	DET
ftr-480	729	18	credit	credit	NOUN
ftr-480	729	19	,	,	PUNCT
ftr-480	729	20	then	then	ADV
ftr-480	729	21	increasing	increase	VERB
ftr-480	729	22	the	the	DET
ftr-480	729	23	size	size	NOUN
ftr-480	729	24	of	of	ADP
ftr-480	729	25	the	the	DET
ftr-480	729	26	credit	credit	NOUN
ftr-480	729	27	will	will	AUX
ftr-480	729	28	likely	likely	ADV
ftr-480	729	29	make	make	VERB
ftr-480	729	30	that	that	DET
ftr-480	729	31	effect	effect	NOUN
ftr-480	729	32	more	more	ADV
ftr-480	729	33	pronounced	pronounced	ADJ
ftr-480	729	34	.	.	PUNCT
ftr-480	730	1	77	77	NUM
ftr-480	730	2	.	.	PUNCT
ftr-480	731	1	two	two	NUM
ftr-480	731	2	recent	recent	ADJ
ftr-480	731	3	studies	study	NOUN
ftr-480	731	4	have	have	AUX
ftr-480	731	5	examined	examine	VERB
ftr-480	731	6	the	the	DET
ftr-480	731	7	cumulative	cumulative	ADJ
ftr-480	731	8	burden	burden	NOUN
ftr-480	731	9	of	of	ADP
ftr-480	731	10	explicit	explicit	ADJ
ftr-480	731	11	and	and	CCONJ
ftr-480	731	12	implicit	implicit	ADJ
ftr-480	731	13	taxes	taxis	NOUN
ftr-480	731	14	on	on	ADP
ftr-480	731	15	low	low	ADJ
ftr-480	731	16	-	-	PUNCT
ftr-480	731	17	income	income	NOUN
ftr-480	731	18	households	household	NOUN
ftr-480	731	19	resulting	result	VERB
ftr-480	731	20	from	from	ADP
ftr-480	731	21	federal	federal	ADJ
ftr-480	731	22	and	and	CCONJ
ftr-480	731	23	state	state	NOUN
ftr-480	731	24	tax	tax	NOUN
ftr-480	731	25	and	and	CCONJ
ftr-480	731	26	transfer	transfer	NOUN
ftr-480	731	27	programs	program	NOUN
ftr-480	731	28	.	.	PUNCT
ftr-480	732	1	one	one	NUM
ftr-480	732	2	study	study	NOUN
ftr-480	732	3	found	find	VERB
ftr-480	732	4	that	that	SCONJ
ftr-480	732	5	typical	typical	ADJ
ftr-480	732	6	tax	tax	NOUN
ftr-480	732	7	rates	rate	NOUN
ftr-480	732	8	for	for	ADP
ftr-480	732	9	such	such	ADJ
ftr-480	732	10	households	household	NOUN
ftr-480	732	11	rarely	rarely	ADV
ftr-480	732	12	exceed	exceed	VERB
ftr-480	732	13	407c	407c	NOUN
ftr-480	732	14	and	and	CCONJ
ftr-480	732	15	concluded	conclude	VERB
ftr-480	732	16	that	that	SCONJ
ftr-480	732	17	"	"	PUNCT
ftr-480	732	18	tax	tax	NOUN
ftr-480	732	19	rates	rate	NOUN
ftr-480	732	20	are	be	AUX
ftr-480	732	21	not	not	PART
ftr-480	732	22	so	so	ADV
ftr-480	732	23	high	high	ADJ
ftr-480	732	24	as	as	SCONJ
ftr-480	732	25	to	to	PART
ftr-480	732	26	dismiss	dismiss	VERB
ftr-480	732	27	the	the	DET
ftr-480	732	28	possible	possible	ADJ
ftr-480	732	29	effectiveness	effectiveness	NOUN
ftr-480	732	30	of	of	ADP
ftr-480	732	31	policies	policy	NOUN
ftr-480	732	32	...	...	PUNCT
ftr-480	732	33	that	that	PRON
ftr-480	732	34	try	try	VERB
ftr-480	732	35	to	to	PART
ftr-480	732	36	make	make	VERB
ftr-480	732	37	work	work	NOUN
ftr-480	732	38	more	more	ADV
ftr-480	732	39	attractive	attractive	ADJ
ftr-480	732	40	than	than	ADP
ftr-480	732	41	welfare	welfare	NOUN
ftr-480	732	42	.	.	PUNCT
ftr-480	732	43	"	"	PUNCT
ftr-480	733	1	stacy	stacy	PROPN
ftr-480	733	2	dickert	dickert	PROPN
ftr-480	733	3	et	et	PROPN
ftr-480	733	4	al	al	PROPN
ftr-480	733	5	.	.	PROPN
ftr-480	733	6	,	,	PUNCT
ftr-480	733	7	taxes	taxis	NOUN
ftr-480	733	8	and	and	CCONJ
ftr-480	733	9	the	the	DET
ftr-480	733	10	poor	poor	ADJ
ftr-480	733	11	.	.	PUNCT
ftr-480	734	1	a	a	DET
ftr-480	734	2	microsimulation	microsimulation	NOUN
ftr-480	734	3	study	study	NOUN
ftr-480	734	4	of	of	ADP
ftr-480	734	5	implicit	implicit	ADJ
ftr-480	734	6	and	and	CCONJ
ftr-480	734	7	explicit	explicit	ADJ
ftr-480	734	8	taxes	taxis	NOUN
ftr-480	734	9	,	,	PUNCT
ftr-480	734	10	47	47	NUM
ftr-480	734	11	nat'l	nat'l	PROPN
ftr-480	734	12	tax	tax	NOUN
ftr-480	734	13	j.	j.	PROPN
ftr-480	734	14	621	621	NUM
ftr-480	734	15	,	,	PUNCT
ftr-480	734	16	636	636	NUM
ftr-480	734	17	(	(	PUNCT
ftr-480	734	18	1994	1994	NUM
ftr-480	734	19	)	)	PUNCT
ftr-480	734	20	.	.	PUNCT
ftr-480	735	1	another	another	DET
ftr-480	735	2	study	study	NOUN
ftr-480	735	3	of	of	ADP
ftr-480	735	4	cumulative	cumulative	ADJ
ftr-480	735	5	tax	tax	NOUN
ftr-480	735	6	rates	rate	NOUN
ftr-480	735	7	faced	face	VERB
ftr-480	735	8	by	by	ADP
ftr-480	735	9	afdc	afdc	PROPN
ftr-480	735	10	recipients	recipient	NOUN
ftr-480	735	11	reached	reach	VERB
ftr-480	735	12	a	a	DET
ftr-480	735	13	less	less	ADV
ftr-480	735	14	optimistic	optimistic	ADJ
ftr-480	735	15	conclusion	conclusion	NOUN
ftr-480	735	16	.	.	PUNCT
ftr-480	736	1	it	it	PRON
ftr-480	736	2	found	find	VERB
ftr-480	736	3	that	that	SCONJ
ftr-480	736	4	in	in	ADP
ftr-480	736	5	deciding	decide	VERB
ftr-480	736	6	whether	whether	SCONJ
ftr-480	736	7	to	to	PART
ftr-480	736	8	work	work	VERB
ftr-480	736	9	at	at	ADP
ftr-480	736	10	a	a	DET
ftr-480	736	11	full	full	ADJ
ftr-480	736	12	-	-	PUNCT
ftr-480	736	13	time	time	NOUN
ftr-480	736	14	minimum	minimum	NOUN
ftr-480	736	15	wage	wage	NOUN
ftr-480	736	16	job	job	NOUN
ftr-480	736	17	or	or	CCONJ
ftr-480	736	18	to	to	PART
ftr-480	736	19	increase	increase	VERB
ftr-480	736	20	their	their	PRON
ftr-480	736	21	work	work	NOUN
ftr-480	736	22	effort	effort	NOUN
ftr-480	736	23	beyond	beyond	ADP
ftr-480	736	24	some	some	DET
ftr-480	736	25	minimal	minimal	ADJ
ftr-480	736	26	level	level	NOUN
ftr-480	736	27	,	,	PUNCT
ftr-480	736	28	a	a	DET
ftr-480	736	29	significant	significant	ADJ
ftr-480	736	30	portion	portion	NOUN
ftr-480	736	31	of	of	ADP
ftr-480	736	32	these	these	DET
ftr-480	736	33	recipients	recipient	NOUN
ftr-480	736	34	face	face	VERB
ftr-480	736	35	tax	tax	NOUN
ftr-480	736	36	rates	rate	NOUN
ftr-480	736	37	of	of	ADP
ftr-480	736	38	100	100	NUM
ftr-480	736	39	%	%	NOUN
ftr-480	736	40	or	or	CCONJ
ftr-480	736	41	more	more	ADJ
ftr-480	736	42	.	.	PUNCT
ftr-480	737	1	it	it	PRON
ftr-480	737	2	concluded	conclude	VERB
ftr-480	737	3	that	that	SCONJ
ftr-480	737	4	welfare	welfare	NOUN
ftr-480	737	5	reforms	reform	NOUN
ftr-480	737	6	providing	provide	VERB
ftr-480	737	7	modest	modest	ADJ
ftr-480	737	8	incentives	incentive	NOUN
ftr-480	737	9	with	with	ADP
ftr-480	737	10	a	a	DET
ftr-480	737	11	gradual	gradual	ADJ
ftr-480	737	12	phase	phase	NOUN
ftr-480	737	13	-	-	PUNCT
ftr-480	737	14	out	out	NOUN
ftr-480	737	15	of	of	ADP
ftr-480	737	16	benefits	benefit	NOUN
ftr-480	737	17	may	may	AUX
ftr-480	737	18	no	no	ADV
ftr-480	737	19	longer	long	ADV
ftr-480	737	20	be	be	AUX
ftr-480	737	21	viable	viable	ADJ
ftr-480	737	22	options	option	NOUN
ftr-480	737	23	.	.	PUNCT
ftr-480	738	1	linda	linda	PROPN
ftr-480	738	2	giannarelli	giannarelli	PROPN
ftr-480	738	3	&	&	CCONJ
ftr-480	738	4	eugene	eugene	PROPN
ftr-480	738	5	steuerle	steuerle	PROPN
ftr-480	738	6	,	,	PUNCT
ftr-480	738	7	it	it	PRON
ftr-480	738	8	's	be	AUX
ftr-480	738	9	not	not	PART
ftr-480	738	10	what	what	PRON
ftr-480	738	11	you	you	PRON
ftr-480	738	12	make	make	VERB
ftr-480	738	13	,	,	PUNCT
ftr-480	738	14	it	it	PRON
ftr-480	738	15	's	be	AUX
ftr-480	738	16	what	what	PRON
ftr-480	738	17	you	you	PRON
ftr-480	738	18	keep	keep	VERB
ftr-480	738	19	:	:	PUNCT
ftr-480	738	20	tax	tax	NOUN
ftr-480	738	21	rates	rate	NOUN
ftr-480	738	22	faced	face	VERB
ftr-480	738	23	by	by	ADP
ftr-480	738	24	afdc	afdc	PROPN
ftr-480	738	25	recipients	recipient	NOUN
ftr-480	738	26	13	13	NUM
ftr-480	738	27	-	-	SYM
ftr-480	738	28	14	14	NUM
ftr-480	738	29	(	(	PUNCT
ftr-480	738	30	oct	oct	PROPN
ftr-480	738	31	.	.	PROPN
ftr-480	738	32	1994	1994	NUM
ftr-480	738	33	)	)	PUNCT
ftr-480	738	34	(	(	PUNCT
ftr-480	738	35	draft	draft	NOUN
ftr-480	738	36	manuscript	manuscript	NOUN
ftr-480	738	37	)	)	PUNCT
ftr-480	738	38	.	.	PUNCT
ftr-480	739	1	19951	19951	NUM
ftr-480	739	2	florida	florida	PROPN
ftr-480	739	3	tax	tax	NOUN
ftr-480	739	4	review	review	NOUN
ftr-480	739	5	become	become	VERB
ftr-480	739	6	eligible	eligible	ADJ
ftr-480	739	7	for	for	ADP
ftr-480	739	8	some	some	DET
ftr-480	739	9	eitc	eitc	NOUN
ftr-480	739	10	.	.	PUNCT
ftr-480	740	1	this	this	DET
ftr-480	740	2	choice	choice	NOUN
ftr-480	740	3	would	would	AUX
ftr-480	740	4	make	make	VERB
ftr-480	740	5	the	the	DET
ftr-480	740	6	credit	credit	NOUN
ftr-480	740	7	less	less	ADV
ftr-480	740	8	targeted	target	VERB
ftr-480	740	9	toward	toward	ADP
ftr-480	740	10	the	the	DET
ftr-480	740	11	low	low	ADJ
ftr-480	740	12	-	-	PUNCT
ftr-480	740	13	income	income	NOUN
ftr-480	740	14	and	and	CCONJ
ftr-480	740	15	would	would	AUX
ftr-480	740	16	extend	extend	VERB
ftr-480	740	17	the	the	DET
ftr-480	740	18	work	work	NOUN
ftr-480	740	19	disincentive	disincentive	ADJ
ftr-480	740	20	effects	effect	NOUN
ftr-480	740	21	of	of	ADP
ftr-480	740	22	the	the	DET
ftr-480	740	23	clawback	clawback	NOUN
ftr-480	740	24	to	to	ADP
ftr-480	740	25	a	a	DET
ftr-480	740	26	larger	large	ADJ
ftr-480	740	27	group	group	NOUN
ftr-480	740	28	of	of	ADP
ftr-480	740	29	people.78	people.78	PROPN
ftr-480	740	30	third	third	PROPN
ftr-480	740	31	,	,	PUNCT
ftr-480	740	32	the	the	DET
ftr-480	740	33	phase	phase	NOUN
ftr-480	740	34	-	-	PUNCT
ftr-480	740	35	in	in	ADP
ftr-480	740	36	rate	rate	NOUN
ftr-480	740	37	could	could	AUX
ftr-480	740	38	be	be	AUX
ftr-480	740	39	increased	increase	VERB
ftr-480	740	40	,	,	PUNCT
ftr-480	740	41	causing	cause	VERB
ftr-480	740	42	benefits	benefit	NOUN
ftr-480	740	43	to	to	PART
ftr-480	740	44	rise	rise	VERB
ftr-480	740	45	more	more	ADV
ftr-480	740	46	sharply	sharply	ADV
ftr-480	740	47	for	for	ADP
ftr-480	740	48	those	those	PRON
ftr-480	740	49	in	in	ADP
ftr-480	740	50	the	the	DET
ftr-480	740	51	phase	phase	NOUN
ftr-480	740	52	-	-	PUNCT
ftr-480	740	53	in	in	ADP
ftr-480	740	54	range	range	NOUN
ftr-480	740	55	and	and	CCONJ
ftr-480	740	56	the	the	DET
ftr-480	740	57	maximum	maximum	ADJ
ftr-480	740	58	benefit	benefit	NOUN
ftr-480	740	59	amount	amount	NOUN
ftr-480	740	60	to	to	PART
ftr-480	740	61	be	be	AUX
ftr-480	740	62	reached	reach	VERB
ftr-480	740	63	at	at	ADP
ftr-480	740	64	a	a	DET
ftr-480	740	65	lower	low	ADJ
ftr-480	740	66	income	income	NOUN
ftr-480	740	67	level	level	NOUN
ftr-480	740	68	.	.	PUNCT
ftr-480	741	1	the	the	DET
ftr-480	741	2	phase	phase	NOUN
ftr-480	741	3	-	-	PUNCT
ftr-480	741	4	out	out	NOUN
ftr-480	741	5	of	of	ADP
ftr-480	741	6	the	the	DET
ftr-480	741	7	benefit	benefit	NOUN
ftr-480	741	8	could	could	AUX
ftr-480	741	9	then	then	ADV
ftr-480	741	10	take	take	VERB
ftr-480	741	11	place	place	NOUN
ftr-480	741	12	more	more	ADV
ftr-480	741	13	or	or	CCONJ
ftr-480	741	14	less	less	ADJ
ftr-480	741	15	at	at	ADP
ftr-480	741	16	the	the	DET
ftr-480	741	17	same	same	ADJ
ftr-480	741	18	rate	rate	NOUN
ftr-480	741	19	and	and	CCONJ
ftr-480	741	20	up	up	ADP
ftr-480	741	21	to	to	ADP
ftr-480	741	22	the	the	DET
ftr-480	741	23	same	same	ADJ
ftr-480	741	24	income	income	NOUN
ftr-480	741	25	level	level	NOUN
ftr-480	741	26	as	as	ADP
ftr-480	741	27	under	under	ADP
ftr-480	741	28	current	current	ADJ
ftr-480	741	29	law	law	NOUN
ftr-480	741	30	.	.	PUNCT
ftr-480	742	1	the	the	DET
ftr-480	742	2	problem	problem	NOUN
ftr-480	742	3	with	with	ADP
ftr-480	742	4	a	a	DET
ftr-480	742	5	higher	high	ADJ
ftr-480	742	6	phase	phase	NOUN
ftr-480	742	7	-	-	PUNCT
ftr-480	742	8	in	in	ADP
ftr-480	742	9	rate	rate	NOUN
ftr-480	742	10	is	be	AUX
ftr-480	742	11	that	that	SCONJ
ftr-480	742	12	it	it	PRON
ftr-480	742	13	increases	increase	VERB
ftr-480	742	14	an	an	DET
ftr-480	742	15	incentive	incentive	NOUN
ftr-480	742	16	for	for	ADP
ftr-480	742	17	fraud	fraud	NOUN
ftr-480	742	18	.	.	PUNCT
ftr-480	743	1	irs	irs	PROPN
ftr-480	743	2	studies	study	NOUN
ftr-480	743	3	have	have	AUX
ftr-480	743	4	shown	show	VERB
ftr-480	743	5	a	a	DET
ftr-480	743	6	consistently	consistently	ADV
ftr-480	743	7	high	high	ADJ
ftr-480	743	8	noncompliance	noncompliance	NOUN
ftr-480	743	9	rate	rate	NOUN
ftr-480	743	10	for	for	ADP
ftr-480	743	11	the	the	DET
ftr-480	743	12	eitc	eitc	PROPN
ftr-480	743	13	program	program	NOUN
ftr-480	743	14	,	,	PUNCT
ftr-480	743	15	with	with	ADP
ftr-480	743	16	between	between	ADP
ftr-480	743	17	30	30	NUM
ftr-480	743	18	%	%	NOUN
ftr-480	743	19	and	and	CCONJ
ftr-480	743	20	40	40	NUM
ftr-480	743	21	%	%	NOUN
ftr-480	743	22	of	of	ADP
ftr-480	743	23	claimants	claimant	NOUN
ftr-480	743	24	being	be	AUX
ftr-480	743	25	ineligible	ineligible	ADJ
ftr-480	743	26	for	for	ADP
ftr-480	743	27	any	any	DET
ftr-480	743	28	benefit.79	benefit.79	NOUN
ftr-480	743	29	the	the	DET
ftr-480	743	30	revenue	revenue	NOUN
ftr-480	743	31	loss	loss	NOUN
ftr-480	743	32	attributable	attributable	ADJ
ftr-480	743	33	to	to	ADP
ftr-480	743	34	eitc	eitc	PROPN
ftr-480	743	35	ineligibility	ineligibility	NOUN
ftr-480	743	36	has	have	AUX
ftr-480	743	37	been	be	AUX
ftr-480	743	38	estimated	estimate	VERB
ftr-480	743	39	to	to	PART
ftr-480	743	40	be	be	AUX
ftr-480	743	41	as	as	ADV
ftr-480	743	42	high	high	ADJ
ftr-480	743	43	as	as	ADP
ftr-480	743	44	$	$	SYM
ftr-480	743	45	5	5	NUM
ftr-480	743	46	billion	billion	NUM
ftr-480	743	47	annually	annually	ADV
ftr-480	743	48	.	.	PUNCT
ftr-480	743	49	"	"	PUNCT
ftr-480	744	1	until	until	ADP
ftr-480	744	2	recently	recently	ADV
ftr-480	744	3	,	,	PUNCT
ftr-480	744	4	there	there	PRON
ftr-480	744	5	has	have	AUX
ftr-480	744	6	been	be	AUX
ftr-480	744	7	little	little	ADJ
ftr-480	744	8	hard	hard	ADJ
ftr-480	744	9	evidence	evidence	NOUN
ftr-480	744	10	of	of	ADP
ftr-480	744	11	the	the	DET
ftr-480	744	12	proportions	proportion	NOUN
ftr-480	744	13	of	of	ADP
ftr-480	744	14	the	the	DET
ftr-480	744	15	noncompliance	noncompliance	NOUN
ftr-480	744	16	attributable	attributable	ADJ
ftr-480	744	17	to	to	ADP
ftr-480	744	18	inadvertent	inadvertent	ADJ
ftr-480	744	19	errors	error	NOUN
ftr-480	744	20	due	due	ADP
ftr-480	744	21	to	to	ADP
ftr-480	744	22	the	the	DET
ftr-480	744	23	complexity	complexity	NOUN
ftr-480	744	24	of	of	ADP
ftr-480	744	25	the	the	DET
ftr-480	744	26	eitc	eitc	NOUN
ftr-480	744	27	rules	rule	NOUN
ftr-480	744	28	,	,	PUNCT
ftr-480	744	29	on	on	ADP
ftr-480	744	30	the	the	DET
ftr-480	744	31	one	one	NUM
ftr-480	744	32	hand	hand	NOUN
ftr-480	744	33	,	,	PUNCT
ftr-480	744	34	and	and	CCONJ
ftr-480	744	35	to	to	ADP
ftr-480	744	36	intentional	intentional	ADJ
ftr-480	744	37	errors	error	NOUN
ftr-480	744	38	,	,	PUNCT
ftr-480	744	39	on	on	ADP
ftr-480	744	40	the	the	DET
ftr-480	744	41	other	other	ADJ
ftr-480	744	42	.	.	PUNCT
ftr-480	745	1	at	at	ADP
ftr-480	745	2	a	a	DET
ftr-480	745	3	1994	1994	NUM
ftr-480	745	4	congressional	congressional	ADJ
ftr-480	745	5	hearing	hearing	NOUN
ftr-480	745	6	,	,	PUNCT
ftr-480	745	7	however	however	ADV
ftr-480	745	8	,	,	PUNCT
ftr-480	745	9	the	the	DET
ftr-480	745	10	commissioner	commissioner	NOUN
ftr-480	745	11	of	of	ADP
ftr-480	745	12	internal	internal	ADJ
ftr-480	745	13	revenue	revenue	NOUN
ftr-480	745	14	testified	testify	VERB
ftr-480	745	15	that	that	SCONJ
ftr-480	745	16	based	base	VERB
ftr-480	745	17	upon	upon	SCONJ
ftr-480	745	18	an	an	DET
ftr-480	745	19	irs	irs	PROPN
ftr-480	745	20	study	study	NOUN
ftr-480	745	21	conducted	conduct	VERB
ftr-480	745	22	in	in	ADP
ftr-480	745	23	january	january	PROPN
ftr-480	745	24	of	of	ADP
ftr-480	745	25	1994	1994	NUM
ftr-480	745	26	,	,	PUNCT
ftr-480	745	27	about	about	ADV
ftr-480	745	28	50	50	NUM
ftr-480	745	29	%	%	NOUN
ftr-480	745	30	of	of	ADP
ftr-480	745	31	the	the	DET
ftr-480	745	32	eitc	eitc	ADJ
ftr-480	745	33	errors	error	NOUN
ftr-480	745	34	appeared	appear	VERB
ftr-480	745	35	to	to	PART
ftr-480	745	36	result	result	VERB
ftr-480	745	37	from	from	ADP
ftr-480	745	38	"	"	PUNCT
ftr-480	745	39	intentional	intentional	ADJ
ftr-480	745	40	misrepresentations	misrepresentation	NOUN
ftr-480	745	41	.	.	PUNCT
ftr-480	746	1	"	"	PUNCT
ftr-480	746	2	'	'	PUNCT
ftr-480	746	3	"	"	PUNCT
ftr-480	746	4	intuitively	intuitively	ADV
ftr-480	746	5	,	,	PUNCT
ftr-480	746	6	one	one	PRON
ftr-480	746	7	assumes	assume	VERB
ftr-480	746	8	that	that	SCONJ
ftr-480	746	9	the	the	PRON
ftr-480	746	10	larger	large	ADJ
ftr-480	746	11	the	the	DET
ftr-480	746	12	credit	credit	NOUN
ftr-480	746	13	,	,	PUNCT
ftr-480	746	14	the	the	PRON
ftr-480	746	15	greater	great	ADJ
ftr-480	746	16	the	the	DET
ftr-480	746	17	incentive	incentive	NOUN
ftr-480	746	18	to	to	PART
ftr-480	746	19	commit	commit	VERB
ftr-480	746	20	fraud	fraud	NOUN
ftr-480	746	21	to	to	PART
ftr-480	746	22	obtain	obtain	VERB
ftr-480	746	23	it	it	PRON
ftr-480	746	24	.	.	PUNCT
ftr-480	747	1	a	a	DET
ftr-480	747	2	prominent	prominent	ADJ
ftr-480	747	3	feature	feature	NOUN
ftr-480	747	4	of	of	ADP
ftr-480	747	5	the	the	DET
ftr-480	747	6	credit	credit	NOUN
ftr-480	747	7	-	-	PUNCT
ftr-480	747	8	that	that	SCONJ
ftr-480	747	9	it	it	PRON
ftr-480	747	10	increases	increase	VERB
ftr-480	747	11	with	with	ADP
ftr-480	747	12	greater	great	ADJ
ftr-480	747	13	earnings	earning	NOUN
ftr-480	747	14	over	over	ADP
ftr-480	747	15	the	the	DET
ftr-480	747	16	phase	phase	NOUN
ftr-480	747	17	-	-	PUNCT
ftr-480	747	18	in	in	ADP
ftr-480	747	19	range	range	NOUN
ftr-480	747	20	-	-	PUNCT
ftr-480	747	21	makes	make	VERB
ftr-480	747	22	the	the	DET
ftr-480	747	23	program	program	NOUN
ftr-480	747	24	unusually	unusually	ADV
ftr-480	747	25	susceptible	susceptible	ADJ
ftr-480	747	26	to	to	ADP
ftr-480	747	27	fraudulent	fraudulent	ADJ
ftr-480	747	28	claims	claim	NOUN
ftr-480	747	29	.	.	PUNCT
ftr-480	748	1	when	when	SCONJ
ftr-480	748	2	taxpayers	taxpayer	NOUN
ftr-480	748	3	in	in	ADP
ftr-480	748	4	that	that	DET
ftr-480	748	5	range	range	NOUN
ftr-480	748	6	overstate	overstate	NOUN
ftr-480	748	7	earned	earn	VERB
ftr-480	748	8	income	income	NOUN
ftr-480	748	9	to	to	PART
ftr-480	748	10	obtain	obtain	VERB
ftr-480	748	11	a	a	DET
ftr-480	748	12	larger	large	ADJ
ftr-480	748	13	benefit	benefit	NOUN
ftr-480	748	14	,	,	PUNCT
ftr-480	748	15	it	it	PRON
ftr-480	748	16	is	be	AUX
ftr-480	748	17	difficult	difficult	ADJ
ftr-480	748	18	for	for	SCONJ
ftr-480	748	19	the	the	DET
ftr-480	748	20	irs	irs	PROPN
ftr-480	748	21	to	to	PART
ftr-480	748	22	identify	identify	VERB
ftr-480	748	23	and	and	CCONJ
ftr-480	748	24	disprove	disprove	VERB
ftr-480	748	25	the	the	DET
ftr-480	748	26	false	false	ADJ
ftr-480	748	27	claims	claim	NOUN
ftr-480	748	28	,	,	PUNCT
ftr-480	748	29	especially	especially	ADV
ftr-480	748	30	if	if	SCONJ
ftr-480	748	31	the	the	DET
ftr-480	748	32	overstatement	overstatement	NOUN
ftr-480	748	33	is	be	AUX
ftr-480	748	34	of	of	ADP
ftr-480	748	35	income	income	NOUN
ftr-480	748	36	from	from	ADP
ftr-480	748	37	self	self	NOUN
ftr-480	748	38	-	-	PUNCT
ftr-480	748	39	employment.82	employment.82	VERB
ftr-480	748	40	a	a	DET
ftr-480	748	41	higher	high	ADJ
ftr-480	748	42	phase	phase	NOUN
ftr-480	748	43	-	-	PUNCT
ftr-480	748	44	in	in	ADP
ftr-480	748	45	rate	rate	NOUN
ftr-480	748	46	would	would	AUX
ftr-480	748	47	increase	increase	VERB
ftr-480	748	48	the	the	DET
ftr-480	748	49	amount	amount	NOUN
ftr-480	748	50	by	by	ADP
ftr-480	748	51	which	which	PRON
ftr-480	748	52	the	the	DET
ftr-480	748	53	eitc	eitc	ADJ
ftr-480	748	54	benefit	benefit	NOUN
ftr-480	748	55	resulting	result	VERB
ftr-480	748	56	from	from	ADP
ftr-480	748	57	an	an	DET
ftr-480	748	58	income	income	NOUN
ftr-480	748	59	overstatement	overstatement	NOUN
ftr-480	748	60	exceeds	exceed	VERB
ftr-480	748	61	the	the	DET
ftr-480	748	62	income	income	NOUN
ftr-480	748	63	and	and	CCONJ
ftr-480	748	64	payroll	payroll	NOUN
ftr-480	748	65	taxes	taxis	NOUN
ftr-480	748	66	on	on	ADP
ftr-480	748	67	the	the	DET
ftr-480	748	68	fictitious	fictitious	ADJ
ftr-480	748	69	income	income	NOUN
ftr-480	748	70	.	.	PUNCT
ftr-480	749	1	hence	hence	ADV
ftr-480	749	2	,	,	PUNCT
ftr-480	749	3	78	78	NUM
ftr-480	749	4	.	.	PUNCT
ftr-480	750	1	in	in	ADP
ftr-480	750	2	1990	1990	NUM
ftr-480	750	3	,	,	PUNCT
ftr-480	750	4	before	before	ADP
ftr-480	750	5	major	major	ADJ
ftr-480	750	6	increases	increase	NOUN
ftr-480	750	7	to	to	ADP
ftr-480	750	8	the	the	DET
ftr-480	750	9	eitc	eitc	PROPN
ftr-480	750	10	program	program	NOUN
ftr-480	750	11	enacted	enact	VERB
ftr-480	750	12	in	in	ADP
ftr-480	750	13	1990	1990	NUM
ftr-480	750	14	and	and	CCONJ
ftr-480	750	15	1993	1993	NUM
ftr-480	750	16	,	,	PUNCT
ftr-480	750	17	one	one	NUM
ftr-480	750	18	-	-	PUNCT
ftr-480	750	19	tenth	tenth	NOUN
ftr-480	750	20	of	of	ADP
ftr-480	750	21	all	all	DET
ftr-480	750	22	families	family	NOUN
ftr-480	750	23	and	and	CCONJ
ftr-480	750	24	one	one	NUM
ftr-480	750	25	-	-	PUNCT
ftr-480	750	26	fourth	fourth	NOUN
ftr-480	750	27	of	of	ADP
ftr-480	750	28	all	all	DET
ftr-480	750	29	families	family	NOUN
ftr-480	750	30	with	with	ADP
ftr-480	750	31	children	child	NOUN
ftr-480	750	32	received	receive	VERB
ftr-480	750	33	the	the	DET
ftr-480	750	34	credit	credit	NOUN
ftr-480	750	35	.	.	PUNCT
ftr-480	751	1	see	see	VERB
ftr-480	751	2	cbo	cbo	PROPN
ftr-480	751	3	entitlement	entitlement	PROPN
ftr-480	751	4	report	report	NOUN
ftr-480	751	5	,	,	PUNCT
ftr-480	751	6	supra	supra	PROPN
ftr-480	751	7	note	note	PROPN
ftr-480	751	8	35	35	NUM
ftr-480	751	9	,	,	PUNCT
ftr-480	751	10	at	at	ADP
ftr-480	751	11	22	22	NUM
ftr-480	751	12	-	-	SYM
ftr-480	751	13	23	23	NUM
ftr-480	751	14	.	.	PUNCT
ftr-480	752	1	current	current	ADJ
ftr-480	752	2	projections	projection	NOUN
ftr-480	752	3	are	be	AUX
ftr-480	752	4	that	that	SCONJ
ftr-480	752	5	by	by	ADP
ftr-480	752	6	1996	1996	NUM
ftr-480	752	7	,	,	PUNCT
ftr-480	752	8	the	the	DET
ftr-480	752	9	eitc	eitc	NOUN
ftr-480	752	10	will	will	AUX
ftr-480	752	11	be	be	AUX
ftr-480	752	12	received	receive	VERB
ftr-480	752	13	by	by	ADP
ftr-480	752	14	about	about	ADV
ftr-480	752	15	18.7	18.7	NUM
ftr-480	752	16	million	million	NUM
ftr-480	752	17	families	family	NOUN
ftr-480	752	18	with	with	ADP
ftr-480	752	19	incomes	income	NOUN
ftr-480	752	20	up	up	ADP
ftr-480	752	21	to	to	PART
ftr-480	752	22	$	$	SYM
ftr-480	752	23	28,524	28,524	NUM
ftr-480	752	24	.	.	PUNCT
ftr-480	753	1	see	see	VERB
ftr-480	753	2	1994	1994	NUM
ftr-480	753	3	green	green	PROPN
ftr-480	753	4	book	book	NOUN
ftr-480	753	5	,	,	PUNCT
ftr-480	753	6	supra	supra	PROPN
ftr-480	753	7	note	note	PROPN
ftr-480	753	8	34	34	NUM
ftr-480	753	9	,	,	PUNCT
ftr-480	753	10	at	at	ADP
ftr-480	753	11	700	700	NUM
ftr-480	753	12	(	(	PUNCT
ftr-480	753	13	table	table	NOUN
ftr-480	753	14	16	16	NUM
ftr-480	753	15	-	-	SYM
ftr-480	753	16	1	1	NUM
ftr-480	753	17	1	1	NUM
ftr-480	753	18	)	)	PUNCT
ftr-480	753	19	,	,	PUNCT
ftr-480	753	20	704	704	NUM
ftr-480	753	21	(	(	PUNCT
ftr-480	753	22	table	table	NOUN
ftr-480	753	23	16	16	NUM
ftr-480	753	24	-	-	SYM
ftr-480	753	25	13	13	NUM
ftr-480	753	26	)	)	PUNCT
ftr-480	753	27	.	.	PUNCT
ftr-480	754	1	most	most	ADJ
ftr-480	754	2	of	of	ADP
ftr-480	754	3	the	the	DET
ftr-480	754	4	recipients	recipient	NOUN
ftr-480	754	5	are	be	AUX
ftr-480	754	6	already	already	ADV
ftr-480	754	7	in	in	ADP
ftr-480	754	8	the	the	DET
ftr-480	754	9	phase	phase	NOUN
ftr-480	754	10	-	-	PUNCT
ftr-480	754	11	out	out	NOUN
ftr-480	754	12	or	or	CCONJ
ftr-480	754	13	clawback	clawback	NOUN
ftr-480	754	14	range	range	NOUN
ftr-480	754	15	of	of	ADP
ftr-480	754	16	the	the	DET
ftr-480	754	17	credit	credit	NOUN
ftr-480	754	18	.	.	PUNCT
ftr-480	755	1	see	see	VERB
ftr-480	755	2	kosters	koster	NOUN
ftr-480	755	3	,	,	PUNCT
ftr-480	755	4	supra	supra	PROPN
ftr-480	755	5	note	note	NOUN
ftr-480	755	6	76	76	NUM
ftr-480	755	7	,	,	PUNCT
ftr-480	755	8	at	at	ADP
ftr-480	755	9	68	68	NUM
ftr-480	755	10	.	.	PUNCT
ftr-480	755	11	79	79	NUM
ftr-480	755	12	.	.	PUNCT
ftr-480	756	1	see	see	VERB
ftr-480	756	2	yin	yin	PROPN
ftr-480	756	3	et	et	PROPN
ftr-480	756	4	al	al	PROPN
ftr-480	756	5	.	.	PROPN
ftr-480	756	6	,	,	PUNCT
ftr-480	756	7	supra	supra	PROPN
ftr-480	756	8	note	note	VERB
ftr-480	756	9	45	45	NUM
ftr-480	756	10	,	,	PUNCT
ftr-480	756	11	at	at	ADP
ftr-480	756	12	247	247	NUM
ftr-480	756	13	-	-	SYM
ftr-480	756	14	48	48	NUM
ftr-480	756	15	,	,	PUNCT
ftr-480	756	16	296	296	NUM
ftr-480	756	17	(	(	PUNCT
ftr-480	756	18	table	table	NOUN
ftr-480	756	19	1	1	NUM
ftr-480	756	20	)	)	PUNCT
ftr-480	756	21	.	.	PUNCT
ftr-480	757	1	80	80	NUM
ftr-480	757	2	.	.	PUNCT
ftr-480	758	1	see	see	VERB
ftr-480	758	2	george	george	PROPN
ftr-480	758	3	guttman	guttman	PROPN
ftr-480	758	4	,	,	PUNCT
ftr-480	758	5	improper	improper	ADJ
ftr-480	758	6	refunds	refund	NOUN
ftr-480	758	7	sapping	sap	VERB
ftr-480	758	8	billions	billion	NOUN
ftr-480	758	9	;	;	PUNCT
ftr-480	758	10	irs	irs	PROPN
ftr-480	758	11	,	,	PUNCT
ftr-480	758	12	treasury	treasury	PROPN
ftr-480	758	13	,	,	PUNCT
ftr-480	758	14	hill	hill	NOUN
ftr-480	758	15	seek	seek	VERB
ftr-480	758	16	answers	answer	NOUN
ftr-480	758	17	,	,	PUNCT
ftr-480	758	18	65	65	NUM
ftr-480	758	19	tax	tax	NOUN
ftr-480	758	20	notes	note	NOUN
ftr-480	758	21	19	19	NUM
ftr-480	758	22	,	,	PUNCT
ftr-480	758	23	22	22	NUM
ftr-480	758	24	(	(	PUNCT
ftr-480	758	25	oct	oct	PROPN
ftr-480	758	26	.	.	PROPN
ftr-480	758	27	3	3	NUM
ftr-480	758	28	,	,	PUNCT
ftr-480	758	29	1994	1994	NUM
ftr-480	758	30	)	)	PUNCT
ftr-480	758	31	.	.	PUNCT
ftr-480	759	1	81	81	NUM
ftr-480	759	2	.	.	PUNCT
ftr-480	760	1	see	see	VERB
ftr-480	760	2	hearing	hearing	NOUN
ftr-480	760	3	before	before	ADP
ftr-480	760	4	the	the	DET
ftr-480	760	5	senate	senate	PROPN
ftr-480	760	6	committee	committee	PROPN
ftr-480	760	7	on	on	ADP
ftr-480	760	8	governmental	governmental	ADJ
ftr-480	760	9	affairs	affair	NOUN
ftr-480	760	10	on	on	ADP
ftr-480	760	11	high	high	ADJ
ftr-480	760	12	risks	risk	NOUN
ftr-480	760	13	and	and	CCONJ
ftr-480	760	14	emerging	emerge	VERB
ftr-480	760	15	fraud	fraud	NOUN
ftr-480	760	16	:	:	PUNCT
ftr-480	761	1	irs	irs	PROPN
ftr-480	761	2	,	,	PUNCT
ftr-480	761	3	student	student	NOUN
ftr-480	761	4	loans	loan	NOUN
ftr-480	761	5	,	,	PUNCT
ftr-480	761	6	and	and	CCONJ
ftr-480	761	7	hud	hud	PROPN
ftr-480	761	8	,	,	PUNCT
ftr-480	761	9	s.	s.	PROPN
ftr-480	761	10	hrg	hrg	PROPN
ftr-480	761	11	.	.	PROPN
ftr-480	761	12	103	103	NUM
ftr-480	761	13	-	-	SYM
ftr-480	761	14	975	975	NUM
ftr-480	761	15	,	,	PUNCT
ftr-480	761	16	103d	103d	NUM
ftr-480	761	17	cong	cong	NOUN
ftr-480	761	18	.	.	PROPN
ftr-480	761	19	,	,	PUNCT
ftr-480	761	20	2d	2d	PROPN
ftr-480	761	21	sess	sess	NOUN
ftr-480	761	22	.	.	PUNCT
ftr-480	762	1	17	17	NUM
ftr-480	762	2	(	(	PUNCT
ftr-480	762	3	1994	1994	NUM
ftr-480	762	4	)	)	PUNCT
ftr-480	762	5	(	(	PUNCT
ftr-480	762	6	testimony	testimony	NOUN
ftr-480	762	7	of	of	ADP
ftr-480	762	8	irs	irs	PROPN
ftr-480	762	9	commissioner	commissioner	PROPN
ftr-480	762	10	margaret	margaret	PROPN
ftr-480	762	11	m.	m.	PROPN
ftr-480	762	12	richardson	richardson	PROPN
ftr-480	762	13	)	)	PUNCT
ftr-480	762	14	.	.	PUNCT
ftr-480	763	1	82	82	NUM
ftr-480	763	2	.	.	PUNCT
ftr-480	764	1	see	see	VERB
ftr-480	764	2	gene	gene	NOUN
ftr-480	764	3	steuerle	steuerle	NOUN
ftr-480	764	4	,	,	PUNCT
ftr-480	764	5	the	the	DET
ftr-480	764	6	irs	irs	PROPN
ftr-480	764	7	can	can	AUX
ftr-480	764	8	not	not	PART
ftr-480	764	9	control	control	VERB
ftr-480	764	10	the	the	DET
ftr-480	764	11	new	new	ADJ
ftr-480	764	12	superterranean	superterranean	ADJ
ftr-480	764	13	economy	economy	NOUN
ftr-480	764	14	,	,	PUNCT
ftr-480	764	15	59	59	NUM
ftr-480	764	16	tax	tax	NOUN
ftr-480	764	17	notes	note	NOUN
ftr-480	764	18	1839	1839	NUM
ftr-480	764	19	(	(	PUNCT
ftr-480	764	20	june	june	PROPN
ftr-480	764	21	28	28	NUM
ftr-480	764	22	,	,	PUNCT
ftr-480	764	23	1993	1993	NUM
ftr-480	764	24	)	)	PUNCT
ftr-480	764	25	;	;	PUNCT
ftr-480	764	26	yin	yin	PROPN
ftr-480	764	27	et	et	PROPN
ftr-480	764	28	al	al	PROPN
ftr-480	764	29	.	.	PROPN
ftr-480	764	30	,	,	PUNCT
ftr-480	764	31	supra	supra	PROPN
ftr-480	764	32	note	note	VERB
ftr-480	764	33	45	45	NUM
ftr-480	764	34	,	,	PUNCT
ftr-480	764	35	at	at	ADP
ftr-480	764	36	259	259	NUM
ftr-480	764	37	-	-	SYM
ftr-480	764	38	60	60	NUM
ftr-480	764	39	.	.	PUNCT
ftr-480	765	1	[	[	X
ftr-480	765	2	vol	vol	NOUN
ftr-480	765	3	.	.	NOUN
ftr-480	765	4	2:8	2:8	NUM
ftr-480	765	5	acconzwdating	acconzwdate	VERB
ftr-480	765	6	ie	ie	ADV
ftr-480	765	7	"	"	PUNCT
ftr-480	765	8	low	low	ADJ
ftr-480	765	9	-	-	PUNCT
ftr-480	765	10	izcone	izcone	NOUN
ftr-480	765	11	"	"	PUNCT
ftr-480	765	12	a	a	DET
ftr-480	765	13	higher	high	ADJ
ftr-480	765	14	phase	phase	NOUN
ftr-480	765	15	-	-	PUNCT
ftr-480	765	16	in	in	ADP
ftr-480	765	17	rate	rate	NOUN
ftr-480	765	18	would	would	AUX
ftr-480	765	19	likely	likely	ADV
ftr-480	765	20	make	make	VERB
ftr-480	765	21	this	this	DET
ftr-480	765	22	particular	particular	ADJ
ftr-480	765	23	form	form	NOUN
ftr-480	765	24	of	of	ADP
ftr-480	765	25	fraud	fraud	NOUN
ftr-480	765	26	more	more	ADV
ftr-480	765	27	common	common	ADJ
ftr-480	765	28	.	.	PUNCT
ftr-480	766	1	8	8	NUM
ftr-480	766	2	3	3	NUM
ftr-480	766	3	finally	finally	ADV
ftr-480	766	4	,	,	PUNCT
ftr-480	766	5	a	a	DET
ftr-480	766	6	larger	large	ADJ
ftr-480	766	7	credit	credit	NOUN
ftr-480	766	8	would	would	AUX
ftr-480	766	9	aggravate	aggravate	VERB
ftr-480	766	10	its	its	PRON
ftr-480	766	11	effect	effect	NOUN
ftr-480	766	12	on	on	ADP
ftr-480	766	13	the	the	DET
ftr-480	766	14	decision	decision	NOUN
ftr-480	766	15	to	to	PART
ftr-480	766	16	marry	marry	VERB
ftr-480	766	17	.	.	PUNCT
ftr-480	767	1	under	under	ADP
ftr-480	767	2	present	present	ADJ
ftr-480	767	3	law	law	NOUN
ftr-480	767	4	,	,	PUNCT
ftr-480	767	5	the	the	DET
ftr-480	767	6	same	same	ADJ
ftr-480	767	7	eitc	eitc	NOUN
ftr-480	767	8	eligibility	eligibility	NOUN
ftr-480	767	9	rules	rule	NOUN
ftr-480	767	10	(	(	PUNCT
ftr-480	767	11	including	include	VERB
ftr-480	767	12	the	the	DET
ftr-480	767	13	phase	phase	NOUN
ftr-480	767	14	-	-	PUNCT
ftr-480	767	15	in	in	NOUN
ftr-480	767	16	and	and	CCONJ
ftr-480	767	17	phase	phase	NOUN
ftr-480	767	18	-	-	PUNCT
ftr-480	767	19	out	out	ADP
ftr-480	767	20	income	income	NOUN
ftr-480	767	21	cut	cut	VERB
ftr-480	767	22	-	-	PUNCT
ftr-480	767	23	off	off	ADP
ftr-480	767	24	points	point	NOUN
ftr-480	767	25	)	)	PUNCT
ftr-480	767	26	apply	apply	VERB
ftr-480	767	27	to	to	ADP
ftr-480	767	28	married	married	ADJ
ftr-480	767	29	couples	couple	NOUN
ftr-480	767	30	filing	file	VERB
ftr-480	767	31	joint	joint	ADJ
ftr-480	767	32	returns	return	NOUN
ftr-480	767	33	and	and	CCONJ
ftr-480	767	34	to	to	ADP
ftr-480	767	35	unmarried	unmarried	ADJ
ftr-480	767	36	individuals	individual	NOUN
ftr-480	767	37	.	.	PUNCT
ftr-480	767	38	'	'	PUNCT
ftr-480	768	1	hence	hence	ADV
ftr-480	768	2	,	,	PUNCT
ftr-480	768	3	two	two	NUM
ftr-480	768	4	unrelated	unrelated	ADJ
ftr-480	768	5	individuals	individual	NOUN
ftr-480	768	6	,	,	PUNCT
ftr-480	768	7	either	either	CCONJ
ftr-480	768	8	or	or	CCONJ
ftr-480	768	9	both	both	PRON
ftr-480	768	10	of	of	ADP
ftr-480	768	11	whom	whom	PRON
ftr-480	768	12	are	be	AUX
ftr-480	768	13	eligible	eligible	ADJ
ftr-480	768	14	for	for	ADP
ftr-480	768	15	the	the	DET
ftr-480	768	16	eitc	eitc	NOUN
ftr-480	768	17	by	by	ADP
ftr-480	768	18	themselves	themselves	PRON
ftr-480	768	19	,	,	PUNCT
ftr-480	768	20	may	may	AUX
ftr-480	768	21	suffer	suffer	VERB
ftr-480	768	22	a	a	DET
ftr-480	768	23	loss	loss	NOUN
ftr-480	768	24	of	of	ADP
ftr-480	768	25	most	most	ADJ
ftr-480	768	26	or	or	CCONJ
ftr-480	768	27	all	all	PRON
ftr-480	768	28	of	of	ADP
ftr-480	768	29	that	that	DET
ftr-480	768	30	benefit	benefit	NOUN
ftr-480	768	31	if	if	SCONJ
ftr-480	768	32	they	they	PRON
ftr-480	768	33	marry	marry	VERB
ftr-480	768	34	and	and	CCONJ
ftr-480	768	35	are	be	AUX
ftr-480	768	36	thereafter	thereafter	ADV
ftr-480	768	37	required	require	VERB
ftr-480	768	38	to	to	PART
ftr-480	768	39	pool	pool	VERB
ftr-480	768	40	their	their	PRON
ftr-480	768	41	incomes	income	NOUN
ftr-480	768	42	in	in	ADP
ftr-480	768	43	determining	determine	VERB
ftr-480	768	44	eligibility	eligibility	NOUN
ftr-480	768	45	.	.	PUNCT
ftr-480	769	1	the	the	DET
ftr-480	769	2	marriage	marriage	NOUN
ftr-480	769	3	penalty	penalty	NOUN
ftr-480	769	4	under	under	ADP
ftr-480	769	5	existing	exist	VERB
ftr-480	769	6	law	law	NOUN
ftr-480	769	7	from	from	ADP
ftr-480	769	8	the	the	DET
ftr-480	769	9	eitc	eitc	NOUN
ftr-480	769	10	alone	alone	ADV
ftr-480	769	11	can	can	AUX
ftr-480	769	12	be	be	AUX
ftr-480	769	13	as	as	ADV
ftr-480	769	14	high	high	ADJ
ftr-480	769	15	as	as	ADP
ftr-480	769	16	$	$	SYM
ftr-480	769	17	5,686	5,686	NUM
ftr-480	769	18	;	;	PUNCT
ftr-480	769	19	the	the	DET
ftr-480	769	20	penalty	penalty	NOUN
ftr-480	769	21	would	would	AUX
ftr-480	769	22	be	be	AUX
ftr-480	769	23	even	even	ADV
ftr-480	769	24	greater	great	ADJ
ftr-480	769	25	with	with	ADP
ftr-480	769	26	a	a	DET
ftr-480	769	27	larger	large	ADJ
ftr-480	769	28	credit	credit	NOUN
ftr-480	769	29	.	.	PUNCT
ftr-480	770	1	3	3	X
ftr-480	770	2	.	.	X
ftr-480	770	3	implementing	implement	VERB
ftr-480	770	4	the	the	DET
ftr-480	770	5	payroll	payroll	NOUN
ftr-480	770	6	tax	tax	NOUN
ftr-480	770	7	credit.-the	credit.-the	PROPN
ftr-480	770	8	nunn	nunn	PROPN
ftr-480	770	9	-	-	PUNCT
ftr-480	770	10	domenici	domenici	NOUN
ftr-480	770	11	plan	plan	NOUN
ftr-480	770	12	includes	include	VERB
ftr-480	770	13	a	a	DET
ftr-480	770	14	refundable	refundable	ADJ
ftr-480	770	15	credit	credit	NOUN
ftr-480	770	16	against	against	ADP
ftr-480	770	17	the	the	DET
ftr-480	770	18	cash	cash	NOUN
ftr-480	770	19	-	-	PUNCT
ftr-480	770	20	flow	flow	NOUN
ftr-480	770	21	tax	tax	NOUN
ftr-480	770	22	for	for	ADP
ftr-480	770	23	some	some	DET
ftr-480	770	24	portion	portion	NOUN
ftr-480	770	25	of	of	ADP
ftr-480	770	26	the	the	DET
ftr-480	770	27	taxpayer	taxpayer	NOUN
ftr-480	770	28	's	's	PART
ftr-480	770	29	payroll	payroll	NOUN
ftr-480	770	30	taxes	taxis	NOUN
ftr-480	770	31	.	.	PUNCT
ftr-480	771	1	viewed	view	VERB
ftr-480	771	2	in	in	ADP
ftr-480	771	3	isolation	isolation	NOUN
ftr-480	771	4	,	,	PUNCT
ftr-480	771	5	this	this	DET
ftr-480	771	6	credit	credit	NOUN
ftr-480	771	7	might	might	AUX
ftr-480	771	8	seem	seem	VERB
ftr-480	771	9	to	to	PART
ftr-480	771	10	be	be	AUX
ftr-480	771	11	a	a	DET
ftr-480	771	12	useful	useful	ADJ
ftr-480	771	13	device	device	NOUN
ftr-480	771	14	to	to	PART
ftr-480	771	15	reduce	reduce	VERB
ftr-480	771	16	the	the	DET
ftr-480	771	17	tax	tax	NOUN
ftr-480	771	18	burden	burden	NOUN
ftr-480	771	19	of	of	ADP
ftr-480	771	20	low	low	ADJ
ftr-480	771	21	-	-	PUNCT
ftr-480	771	22	income	income	NOUN
ftr-480	771	23	taxpayers	taxpayer	NOUN
ftr-480	771	24	.	.	PUNCT
ftr-480	772	1	it	it	PRON
ftr-480	772	2	could	could	AUX
ftr-480	772	3	logically	logically	ADV
ftr-480	772	4	be	be	AUX
ftr-480	772	5	phased	phase	VERB
ftr-480	772	6	in	in	ADP
ftr-480	772	7	and	and	CCONJ
ftr-480	772	8	out	out	ADV
ftr-480	772	9	based	base	VERB
ftr-480	772	10	on	on	ADP
ftr-480	772	11	the	the	DET
ftr-480	772	12	taxpayer	taxpayer	NOUN
ftr-480	772	13	's	's	PART
ftr-480	772	14	taxable	taxable	ADJ
ftr-480	772	15	wages	wage	NOUN
ftr-480	772	16	,	,	PUNCT
ftr-480	772	17	the	the	DET
ftr-480	772	18	tax	tax	NOUN
ftr-480	772	19	base	base	NOUN
ftr-480	772	20	for	for	ADP
ftr-480	772	21	the	the	DET
ftr-480	772	22	payroll	payroll	NOUN
ftr-480	772	23	taxes.s6	taxes.s6	VERB
ftr-480	772	24	the	the	DET
ftr-480	772	25	phase	phase	NOUN
ftr-480	772	26	-	-	PUNCT
ftr-480	772	27	out	out	NOUN
ftr-480	772	28	would	would	AUX
ftr-480	772	29	create	create	VERB
ftr-480	772	30	a	a	DET
ftr-480	772	31	work	work	NOUN
ftr-480	772	32	disincentive	disincentive	ADJ
ftr-480	772	33	,	,	PUNCT
ftr-480	772	34	but	but	CCONJ
ftr-480	772	35	this	this	DET
ftr-480	772	36	effect	effect	NOUN
ftr-480	772	37	would	would	AUX
ftr-480	772	38	be	be	AUX
ftr-480	772	39	mild	mild	ADJ
ftr-480	772	40	,	,	PUNCT
ftr-480	772	41	given	give	VERB
ftr-480	772	42	the	the	DET
ftr-480	772	43	relatively	relatively	ADV
ftr-480	772	44	low	low	ADJ
ftr-480	772	45	rate	rate	NOUN
ftr-480	772	46	of	of	ADP
ftr-480	772	47	the	the	DET
ftr-480	772	48	payroll	payroll	NOUN
ftr-480	772	49	taxes	taxis	NOUN
ftr-480	772	50	and	and	CCONJ
ftr-480	772	51	credit	credit	NOUN
ftr-480	772	52	.	.	PUNCT
ftr-480	772	53	'	'	PUNCT
ftr-480	773	1	if	if	SCONJ
ftr-480	773	2	the	the	DET
ftr-480	773	3	credit	credit	NOUN
ftr-480	773	4	is	be	AUX
ftr-480	773	5	available	available	ADJ
ftr-480	773	6	to	to	ADP
ftr-480	773	7	all	all	DET
ftr-480	773	8	individuals	individual	NOUN
ftr-480	773	9	,	,	PUNCT
ftr-480	773	10	including	include	VERB
ftr-480	773	11	both	both	DET
ftr-480	773	12	partners	partner	NOUN
ftr-480	773	13	to	to	ADP
ftr-480	773	14	a	a	DET
ftr-480	773	15	marriage	marriage	NOUN
ftr-480	773	16	,	,	PUNCT
ftr-480	773	17	there	there	PRON
ftr-480	773	18	would	would	AUX
ftr-480	773	19	be	be	AUX
ftr-480	773	20	no	no	DET
ftr-480	773	21	marriage	marriage	NOUN
ftr-480	773	22	penalty	penalty	NOUN
ftr-480	773	23	.	.	PUNCT
ftr-480	774	1	(	(	PUNCT
ftr-480	774	2	on	on	ADP
ftr-480	774	3	the	the	DET
ftr-480	774	4	other	other	ADJ
ftr-480	774	5	83	83	NUM
ftr-480	774	6	.	.	PUNCT
ftr-480	774	7	to	to	PART
ftr-480	774	8	illustrate	illustrate	VERB
ftr-480	774	9	,	,	PUNCT
ftr-480	774	10	assume	assume	VERB
ftr-480	774	11	that	that	SCONJ
ftr-480	774	12	in	in	ADP
ftr-480	774	13	a	a	DET
ftr-480	774	14	nunn	nunn	PROPN
ftr-480	774	15	-	-	PUNCT
ftr-480	774	16	domenici	domenici	NOUN
ftr-480	774	17	cash	cash	NOUN
ftr-480	774	18	-	-	PUNCT
ftr-480	774	19	flow	flow	NOUN
ftr-480	774	20	tax	tax	NOUN
ftr-480	774	21	world	world	NOUN
ftr-480	774	22	,	,	PUNCT
ftr-480	774	23	the	the	DET
ftr-480	774	24	phase	phase	NOUN
ftr-480	774	25	-	-	PUNCT
ftr-480	774	26	in	in	ADP
ftr-480	774	27	rate	rate	NOUN
ftr-480	774	28	is	be	AUX
ftr-480	774	29	increased	increase	VERB
ftr-480	774	30	so	so	SCONJ
ftr-480	774	31	that	that	SCONJ
ftr-480	774	32	a	a	DET
ftr-480	774	33	taxpayer	taxpayer	NOUN
ftr-480	774	34	with	with	ADP
ftr-480	774	35	$	$	SYM
ftr-480	774	36	8,900	8,900	NUM
ftr-480	774	37	of	of	ADP
ftr-480	774	38	earned	earn	VERB
ftr-480	774	39	income	income	NOUN
ftr-480	774	40	is	be	AUX
ftr-480	774	41	entitled	entitle	VERB
ftr-480	774	42	to	to	ADP
ftr-480	774	43	a	a	DET
ftr-480	774	44	maximum	maximum	ADJ
ftr-480	774	45	eitc	eitc	NOUN
ftr-480	774	46	of	of	ADP
ftr-480	774	47	$	$	SYM
ftr-480	774	48	7,120	7,120	NUM
ftr-480	774	49	.	.	PUNCT
ftr-480	775	1	(	(	PUNCT
ftr-480	775	2	under	under	ADP
ftr-480	775	3	current	current	ADJ
ftr-480	775	4	law	law	NOUN
ftr-480	775	5	,	,	PUNCT
ftr-480	775	6	it	it	PRON
ftr-480	775	7	is	be	AUX
ftr-480	775	8	projected	project	VERB
ftr-480	775	9	that	that	SCONJ
ftr-480	775	10	by	by	ADP
ftr-480	775	11	1996	1996	NUM
ftr-480	775	12	,	,	PUNCT
ftr-480	775	13	a	a	DET
ftr-480	775	14	maximum	maximum	ADJ
ftr-480	775	15	benefit	benefit	NOUN
ftr-480	775	16	of	of	ADP
ftr-480	775	17	s3,560	s3,560	PROPN
ftr-480	775	18	will	will	AUX
ftr-480	775	19	be	be	AUX
ftr-480	775	20	available	available	ADJ
ftr-480	775	21	to	to	ADP
ftr-480	775	22	a	a	DET
ftr-480	775	23	taxpayer	taxpayer	NOUN
ftr-480	775	24	with	with	ADP
ftr-480	775	25	income	income	NOUN
ftr-480	775	26	of	of	ADP
ftr-480	775	27	$	$	SYM
ftr-480	775	28	8,900	8,900	NUM
ftr-480	775	29	.	.	PUNCT
ftr-480	776	1	the	the	DET
ftr-480	776	2	illustration	illustration	NOUN
ftr-480	776	3	assumes	assume	VERB
ftr-480	776	4	a	a	DET
ftr-480	776	5	doubling	doubling	NOUN
ftr-480	776	6	of	of	ADP
ftr-480	776	7	the	the	DET
ftr-480	776	8	phase	phase	NOUN
ftr-480	776	9	-	-	PUNCT
ftr-480	776	10	in	in	ADP
ftr-480	776	11	rate	rate	NOUN
ftr-480	776	12	to	to	ADP
ftr-480	776	13	80	80	NUM
ftr-480	776	14	%	%	NOUN
ftr-480	776	15	in	in	ADP
ftr-480	776	16	order	order	NOUN
ftr-480	776	17	to	to	PART
ftr-480	776	18	permit	permit	VERB
ftr-480	776	19	a	a	DET
ftr-480	776	20	100	100	NUM
ftr-480	776	21	%	%	NOUN
ftr-480	776	22	increase	increase	NOUN
ftr-480	776	23	in	in	ADP
ftr-480	776	24	the	the	DET
ftr-480	776	25	size	size	NOUN
ftr-480	776	26	of	of	ADP
ftr-480	776	27	the	the	DET
ftr-480	776	28	nunn	nunn	PROPN
ftr-480	776	29	-	-	PUNCT
ftr-480	776	30	domenici	domenici	NOUN
ftr-480	776	31	credit	credit	NOUN
ftr-480	776	32	.	.	PUNCT
ftr-480	776	33	)	)	PUNCT
ftr-480	777	1	a	a	DET
ftr-480	777	2	taxpayer	taxpayer	NOUN
ftr-480	777	3	with	with	ADP
ftr-480	777	4	no	no	DET
ftr-480	777	5	earned	earn	VERB
ftr-480	777	6	income	income	NOUN
ftr-480	777	7	who	who	PRON
ftr-480	777	8	,	,	PUNCT
ftr-480	777	9	nevertheless	nevertheless	ADV
ftr-480	777	10	,	,	PUNCT
ftr-480	777	11	reports	report	VERB
ftr-480	777	12	s8,900	s8,900	PROPN
ftr-480	777	13	of	of	ADP
ftr-480	777	14	such	such	ADJ
ftr-480	777	15	income	income	NOUN
ftr-480	777	16	would	would	AUX
ftr-480	777	17	have	have	VERB
ftr-480	777	18	to	to	PART
ftr-480	777	19	pay	pay	VERB
ftr-480	777	20	$	$	SYM
ftr-480	777	21	1,362	1,362	NUM
ftr-480	777	22	in	in	ADP
ftr-480	777	23	self	self	NOUN
ftr-480	777	24	-	-	PUNCT
ftr-480	777	25	employment	employment	NOUN
ftr-480	777	26	tax	tax	NOUN
ftr-480	777	27	(	(	PUNCT
ftr-480	777	28	15.3	15.3	NUM
ftr-480	777	29	%	%	NOUN
ftr-480	777	30	of	of	ADP
ftr-480	777	31	s8,900	s8,900	NOUN
ftr-480	777	32	)	)	PUNCT
ftr-480	777	33	but	but	CCONJ
ftr-480	777	34	no	no	DET
ftr-480	777	35	cash	cash	NOUN
ftr-480	777	36	-	-	PUNCT
ftr-480	777	37	flow	flow	NOUN
ftr-480	777	38	tax	tax	NOUN
ftr-480	777	39	.	.	PUNCT
ftr-480	778	1	hence	hence	ADV
ftr-480	778	2	,	,	PUNCT
ftr-480	778	3	by	by	ADP
ftr-480	778	4	so	so	ADV
ftr-480	778	5	overstating	overstating	PROPN
ftr-480	778	6	earned	earn	VERB
ftr-480	778	7	income	income	NOUN
ftr-480	778	8	,	,	PUNCT
ftr-480	778	9	the	the	DET
ftr-480	778	10	taxpayer	taxpayer	NOUN
ftr-480	778	11	would	would	AUX
ftr-480	778	12	obtain	obtain	VERB
ftr-480	778	13	a	a	DET
ftr-480	778	14	net	net	ADJ
ftr-480	778	15	cash	cash	NOUN
ftr-480	778	16	benefit	benefit	NOUN
ftr-480	778	17	of	of	ADP
ftr-480	778	18	$	$	SYM
ftr-480	778	19	5,758	5,758	NUM
ftr-480	778	20	(	(	PUNCT
ftr-480	778	21	$	$	SYM
ftr-480	778	22	7,120	7,120	NUM
ftr-480	778	23	less	less	ADJ
ftr-480	778	24	$	$	SYM
ftr-480	778	25	1,362	1,362	NUM
ftr-480	778	26	)	)	PUNCT
ftr-480	778	27	plus	plus	CCONJ
ftr-480	778	28	credit	credit	NOUN
ftr-480	778	29	toward	toward	ADP
ftr-480	778	30	social	social	ADJ
ftr-480	778	31	security	security	NOUN
ftr-480	778	32	retirement	retirement	NOUN
ftr-480	778	33	benefits	benefit	NOUN
ftr-480	778	34	.	.	PUNCT
ftr-480	779	1	84	84	NUM
ftr-480	779	2	.	.	PUNCT
ftr-480	780	1	the	the	DET
ftr-480	780	2	credit	credit	NOUN
ftr-480	780	3	is	be	AUX
ftr-480	780	4	denied	deny	VERB
ftr-480	780	5	to	to	PART
ftr-480	780	6	married	marry	VERB
ftr-480	780	7	individuals	individual	NOUN
ftr-480	780	8	who	who	PRON
ftr-480	780	9	file	file	VERB
ftr-480	780	10	separately	separately	ADV
ftr-480	780	11	.	.	PUNCT
ftr-480	781	1	irc	irc	PROPN
ftr-480	781	2	§	§	PROPN
ftr-480	781	3	32(d	32(d	NUM
ftr-480	781	4	)	)	PUNCT
ftr-480	781	5	.	.	PUNCT
ftr-480	782	1	85	85	NUM
ftr-480	782	2	.	.	PUNCT
ftr-480	783	1	[	[	X
ftr-480	783	2	author	author	NOUN
ftr-480	783	3	's	's	PART
ftr-480	783	4	calculations	calculation	NOUN
ftr-480	783	5	]	]	PUNCT
ftr-480	783	6	see	see	VERB
ftr-480	783	7	daniel	daniel	PROPN
ftr-480	783	8	r.	r.	PROPN
ftr-480	783	9	feenberg	feenberg	PROPN
ftr-480	783	10	&	&	CCONJ
ftr-480	783	11	harvey	harvey	PROPN
ftr-480	783	12	s.	s.	PROPN
ftr-480	783	13	rosen	rosen	PROPN
ftr-480	783	14	.	.	PUNCT
ftr-480	784	1	recent	recent	ADJ
ftr-480	784	2	developments	development	NOUN
ftr-480	784	3	in	in	ADP
ftr-480	784	4	the	the	DET
ftr-480	784	5	marriage	marriage	NOUN
ftr-480	784	6	tax	tax	NOUN
ftr-480	784	7	,	,	PUNCT
ftr-480	784	8	(	(	PUNCT
ftr-480	784	9	natural	natural	ADJ
ftr-480	784	10	bureau	bureau	NOUN
ftr-480	784	11	of	of	ADP
ftr-480	784	12	economic	economic	ADJ
ftr-480	784	13	research	research	NOUN
ftr-480	784	14	)	)	PUNCT
ftr-480	784	15	working	work	VERB
ftr-480	784	16	paper	paper	NOUN
ftr-480	784	17	no	no	NOUN
ftr-480	784	18	.	.	PROPN
ftr-480	784	19	4705	4705	NUM
ftr-480	784	20	,	,	PUNCT
ftr-480	784	21	1994	1994	NUM
ftr-480	784	22	)	)	PUNCT
ftr-480	784	23	(	(	PUNCT
ftr-480	784	24	apr	apr	PROPN
ftr-480	784	25	.	.	PROPN
ftr-480	784	26	1994	1994	NUM
ftr-480	784	27	)	)	PUNCT
ftr-480	784	28	.	.	PUNCT
ftr-480	785	1	86	86	NUM
ftr-480	785	2	.	.	PUNCT
ftr-480	786	1	it	it	PRON
ftr-480	786	2	is	be	AUX
ftr-480	786	3	unclear	unclear	ADJ
ftr-480	786	4	what	what	PRON
ftr-480	786	5	senators	senator	NOUN
ftr-480	786	6	nunn	nunn	PROPN
ftr-480	786	7	and	and	CCONJ
ftr-480	786	8	domenici	domenici	PROPN
ftr-480	786	9	intend	intend	VERB
ftr-480	786	10	in	in	ADP
ftr-480	786	11	basing	base	VERB
ftr-480	786	12	the	the	DET
ftr-480	786	13	proposed	propose	VERB
ftr-480	786	14	phase	phase	NOUN
ftr-480	786	15	-	-	PUNCT
ftr-480	786	16	out	out	NOUN
ftr-480	786	17	of	of	ADP
ftr-480	786	18	the	the	DET
ftr-480	786	19	credit	credit	NOUN
ftr-480	786	20	on	on	ADP
ftr-480	786	21	"	"	PUNCT
ftr-480	786	22	taxable	taxable	ADJ
ftr-480	786	23	income	income	NOUN
ftr-480	786	24	.	.	PUNCT
ftr-480	786	25	"	"	PUNCT
ftr-480	787	1	see	see	VERB
ftr-480	787	2	supra	supra	PROPN
ftr-480	787	3	note	note	PROPN
ftr-480	787	4	54	54	NUM
ftr-480	787	5	and	and	CCONJ
ftr-480	787	6	accompanying	accompany	VERB
ftr-480	787	7	text	text	NOUN
ftr-480	787	8	.	.	PUNCT
ftr-480	788	1	as	as	SCONJ
ftr-480	788	2	previously	previously	ADV
ftr-480	788	3	described	describe	VERB
ftr-480	788	4	,	,	PUNCT
ftr-480	788	5	in	in	ADP
ftr-480	788	6	a	a	DET
ftr-480	788	7	cash	cash	NOUN
ftr-480	788	8	-	-	PUNCT
ftr-480	788	9	flow	flow	NOUN
ftr-480	788	10	tax	tax	NOUN
ftr-480	788	11	system	system	NOUN
ftr-480	788	12	,	,	PUNCT
ftr-480	788	13	"	"	PUNCT
ftr-480	788	14	taxable	taxable	ADJ
ftr-480	788	15	income	income	NOUN
ftr-480	788	16	"	"	PUNCT
ftr-480	788	17	would	would	AUX
ftr-480	788	18	presumably	presumably	ADV
ftr-480	788	19	be	be	AUX
ftr-480	788	20	consumed	consume	VERB
ftr-480	788	21	income	income	NOUN
ftr-480	788	22	--	--	PUNCT
ftr-480	788	23	the	the	DET
ftr-480	788	24	taxpayer	taxpayer	NOUN
ftr-480	788	25	's	's	PART
ftr-480	788	26	taxable	taxable	ADJ
ftr-480	788	27	consumption	consumption	NOUN
ftr-480	788	28	.	.	PUNCT
ftr-480	789	1	if	if	SCONJ
ftr-480	789	2	the	the	DET
ftr-480	789	3	phase	phase	NOUN
ftr-480	789	4	-	-	PUNCT
ftr-480	789	5	out	out	NOUN
ftr-480	789	6	is	be	AUX
ftr-480	789	7	to	to	PART
ftr-480	789	8	be	be	AUX
ftr-480	789	9	based	base	VERB
ftr-480	789	10	on	on	ADP
ftr-480	789	11	economic	economic	ADJ
ftr-480	789	12	income	income	NOUN
ftr-480	789	13	,	,	PUNCT
ftr-480	789	14	that	that	DET
ftr-480	789	15	amount	amount	NOUN
ftr-480	789	16	would	would	AUX
ftr-480	789	17	have	have	VERB
ftr-480	789	18	to	to	PART
ftr-480	789	19	be	be	AUX
ftr-480	789	20	ascertained	ascertain	VERB
ftr-480	789	21	from	from	ADP
ftr-480	789	22	elements	element	NOUN
ftr-480	789	23	not	not	PART
ftr-480	789	24	part	part	NOUN
ftr-480	789	25	of	of	ADP
ftr-480	789	26	the	the	DET
ftr-480	789	27	normal	normal	ADJ
ftr-480	789	28	cash	cash	NOUN
ftr-480	789	29	-	-	PUNCT
ftr-480	789	30	flow	flow	NOUN
ftr-480	789	31	tax	tax	NOUN
ftr-480	789	32	system	system	NOUN
ftr-480	789	33	.	.	PUNCT
ftr-480	790	1	87	87	NUM
ftr-480	790	2	.	.	PUNCT
ftr-480	791	1	the	the	DET
ftr-480	791	2	credit	credit	NOUN
ftr-480	791	3	rate	rate	NOUN
ftr-480	791	4	would	would	AUX
ftr-480	791	5	presumably	presumably	ADV
ftr-480	791	6	be	be	AUX
ftr-480	791	7	no	no	ADV
ftr-480	791	8	higher	high	ADJ
ftr-480	791	9	than	than	ADP
ftr-480	791	10	either	either	PRON
ftr-480	791	11	7.65	7.65	NUM
ftr-480	791	12	or	or	CCONJ
ftr-480	791	13	15.3	15.3	NUM
ftr-480	791	14	%	%	NOUN
ftr-480	791	15	.	.	PUNCT
ftr-480	792	1	depending	depend	VERB
ftr-480	792	2	upon	upon	SCONJ
ftr-480	792	3	what	what	DET
ftr-480	792	4	portion	portion	NOUN
ftr-480	792	5	of	of	ADP
ftr-480	792	6	payroll	payroll	NOUN
ftr-480	792	7	taxes	taxis	NOUN
ftr-480	792	8	are	be	AUX
ftr-480	792	9	to	to	PART
ftr-480	792	10	be	be	AUX
ftr-480	792	11	rebated	rebate	VERB
ftr-480	792	12	and	and	CCONJ
ftr-480	792	13	whether	whether	SCONJ
ftr-480	792	14	the	the	DET
ftr-480	792	15	rebate	rebate	NOUN
ftr-480	792	16	applies	apply	VERB
ftr-480	792	17	only	only	ADV
ftr-480	792	18	to	to	ADP
ftr-480	792	19	the	the	DET
ftr-480	792	20	employee	employee	NOUN
ftr-480	792	21	's	's	PART
ftr-480	792	22	share	share	NOUN
ftr-480	792	23	of	of	ADP
ftr-480	792	24	payroll	payroll	NOUN
ftr-480	792	25	taxes	taxis	NOUN
ftr-480	792	26	or	or	CCONJ
ftr-480	792	27	to	to	ADP
ftr-480	792	28	both	both	CCONJ
ftr-480	792	29	the	the	DET
ftr-480	792	30	employee	employee	NOUN
ftr-480	792	31	's	's	PART
ftr-480	792	32	and	and	CCONJ
ftr-480	792	33	employer	employer	NOUN
ftr-480	792	34	's	's	PART
ftr-480	792	35	shares	share	NOUN
ftr-480	792	36	.	.	PUNCT
ftr-480	793	1	see	see	VERB
ftr-480	793	2	irc	irc	PROPN
ftr-480	793	3	§	§	PROPN
ftr-480	793	4	§	§	PROPN
ftr-480	793	5	3101(a	3101(a	NOUN
ftr-480	793	6	)	)	PUNCT
ftr-480	793	7	,	,	PUNCT
ftr-480	793	8	(	(	PUNCT
ftr-480	793	9	b	b	X
ftr-480	793	10	)	)	PUNCT
ftr-480	793	11	,	,	PUNCT
ftr-480	793	12	311	311	NUM
ftr-480	793	13	l(a	l(a	PROPN
ftr-480	793	14	)	)	PUNCT
ftr-480	793	15	,	,	PUNCT
ftr-480	793	16	(	(	PUNCT
ftr-480	793	17	b	b	NOUN
ftr-480	793	18	)	)	PUNCT
ftr-480	793	19	.	.	PUNCT
ftr-480	794	1	19951	19951	NUM
ftr-480	794	2	florida	florida	PROPN
ftr-480	794	3	tax	tax	PROPN
ftr-480	794	4	review	review	NOUN
ftr-480	794	5	hand	hand	NOUN
ftr-480	794	6	,	,	PUNCT
ftr-480	794	7	two	two	NUM
ftr-480	794	8	-	-	PUNCT
ftr-480	794	9	worker	worker	NOUN
ftr-480	794	10	married	married	ADJ
ftr-480	794	11	couples	couple	NOUN
ftr-480	794	12	might	might	AUX
ftr-480	794	13	be	be	AUX
ftr-480	794	14	advantaged	advantage	VERB
ftr-480	794	15	over	over	ADP
ftr-480	794	16	couples	couple	NOUN
ftr-480	794	17	with	with	ADP
ftr-480	794	18	only	only	ADV
ftr-480	794	19	one	one	NUM
ftr-480	794	20	person	person	NOUN
ftr-480	794	21	working	work	VERB
ftr-480	794	22	outside	outside	ADP
ftr-480	794	23	the	the	DET
ftr-480	794	24	home	home	NOUN
ftr-480	794	25	.	.	PUNCT
ftr-480	794	26	)	)	PUNCT
ftr-480	795	1	the	the	DET
ftr-480	795	2	credit	credit	NOUN
ftr-480	795	3	might	might	AUX
ftr-480	795	4	be	be	AUX
ftr-480	795	5	relatively	relatively	ADV
ftr-480	795	6	easy	easy	ADJ
ftr-480	795	7	to	to	PART
ftr-480	795	8	administer	administer	VERB
ftr-480	795	9	since	since	SCONJ
ftr-480	795	10	the	the	DET
ftr-480	795	11	information	information	NOUN
ftr-480	795	12	needed	need	VERB
ftr-480	795	13	to	to	PART
ftr-480	795	14	compute	compute	VERB
ftr-480	795	15	the	the	DET
ftr-480	795	16	credit	credit	NOUN
ftr-480	795	17	and	and	CCONJ
ftr-480	795	18	its	its	PRON
ftr-480	795	19	phase	phase	NOUN
ftr-480	795	20	-	-	PUNCT
ftr-480	795	21	out	out	ADP
ftr-480	795	22	-	-	PUNCT
ftr-480	795	23	the	the	DET
ftr-480	795	24	taxable	taxable	ADJ
ftr-480	795	25	wage	wage	NOUN
ftr-480	795	26	base	base	NOUN
ftr-480	795	27	and	and	CCONJ
ftr-480	795	28	the	the	DET
ftr-480	795	29	amount	amount	NOUN
ftr-480	795	30	of	of	ADP
ftr-480	795	31	payroll	payroll	NOUN
ftr-480	795	32	taxes	taxis	NOUN
ftr-480	795	33	paid	pay	VERB
ftr-480	795	34	-	-	PUNCT
ftr-480	795	35	would	would	AUX
ftr-480	795	36	ordinarily	ordinarily	ADV
ftr-480	795	37	be	be	AUX
ftr-480	795	38	available	available	ADJ
ftr-480	795	39	from	from	ADP
ftr-480	795	40	the	the	DET
ftr-480	795	41	form	form	NOUN
ftr-480	795	42	w-2	w-2	NOUN
ftr-480	795	43	payroll	payroll	NOUN
ftr-480	795	44	statement	statement	NOUN
ftr-480	795	45	.	.	PUNCT
ftr-480	796	1	however	however	ADV
ftr-480	796	2	,	,	PUNCT
ftr-480	796	3	if	if	SCONJ
ftr-480	796	4	enacted	enact	VERB
ftr-480	796	5	in	in	ADP
ftr-480	796	6	conjunction	conjunction	NOUN
ftr-480	796	7	with	with	ADP
ftr-480	796	8	the	the	DET
ftr-480	796	9	eitc	eitc	NOUN
ftr-480	796	10	just	just	ADV
ftr-480	796	11	described	describe	VERB
ftr-480	796	12	,	,	PUNCT
ftr-480	796	13	a	a	DET
ftr-480	796	14	payroll	payroll	NOUN
ftr-480	796	15	tax	tax	NOUN
ftr-480	796	16	credit	credit	NOUN
ftr-480	796	17	makes	make	VERB
ftr-480	796	18	much	much	ADV
ftr-480	796	19	less	less	ADJ
ftr-480	796	20	sense	sense	NOUN
ftr-480	796	21	.	.	PUNCT
ftr-480	797	1	it	it	PRON
ftr-480	797	2	raises	raise	VERB
ftr-480	797	3	many	many	ADJ
ftr-480	797	4	of	of	ADP
ftr-480	797	5	the	the	DET
ftr-480	797	6	questions	question	NOUN
ftr-480	797	7	presented	present	VERB
ftr-480	797	8	by	by	ADP
ftr-480	797	9	the	the	DET
ftr-480	797	10	eitc	eitc	NOUN
ftr-480	797	11	regarding	regard	VERB
ftr-480	797	12	the	the	DET
ftr-480	797	13	mechanics	mechanic	NOUN
ftr-480	797	14	and	and	CCONJ
ftr-480	797	15	effect	effect	NOUN
ftr-480	797	16	of	of	ADP
ftr-480	797	17	the	the	DET
ftr-480	797	18	credit	credit	NOUN
ftr-480	797	19	phaseout	phaseout	NOUN
ftr-480	797	20	.	.	PUNCT
ftr-480	798	1	indeed	indeed	ADV
ftr-480	798	2	,	,	PUNCT
ftr-480	798	3	the	the	DET
ftr-480	798	4	payroll	payroll	NOUN
ftr-480	798	5	tax	tax	NOUN
ftr-480	798	6	credit	credit	NOUN
ftr-480	798	7	would	would	AUX
ftr-480	798	8	seem	seem	VERB
ftr-480	798	9	to	to	PART
ftr-480	798	10	be	be	AUX
ftr-480	798	11	wholly	wholly	ADV
ftr-480	798	12	subsumed	subsume	VERB
ftr-480	798	13	by	by	ADP
ftr-480	798	14	the	the	DET
ftr-480	798	15	eitc	eitc	NOUN
ftr-480	798	16	,	,	PUNCT
ftr-480	798	17	which	which	PRON
ftr-480	798	18	originated	originate	VERB
ftr-480	798	19	in	in	ADP
ftr-480	798	20	large	large	ADJ
ftr-480	798	21	part	part	NOUN
ftr-480	798	22	as	as	ADP
ftr-480	798	23	a	a	DET
ftr-480	798	24	partial	partial	ADJ
ftr-480	798	25	rebate	rebate	NOUN
ftr-480	798	26	of	of	ADP
ftr-480	798	27	payroll	payroll	NOUN
ftr-480	798	28	taxes	taxis	NOUN
ftr-480	798	29	.	.	PUNCT
ftr-480	799	1	s	s	VERB
ftr-480	799	2	it	it	PRON
ftr-480	799	3	is	be	AUX
ftr-480	799	4	unclear	unclear	ADJ
ftr-480	799	5	why	why	SCONJ
ftr-480	799	6	two	two	NUM
ftr-480	799	7	separate	separate	ADJ
ftr-480	799	8	credits	credit	NOUN
ftr-480	799	9	are	be	AUX
ftr-480	799	10	required	require	VERB
ftr-480	799	11	or	or	CCONJ
ftr-480	799	12	desirable	desirable	ADJ
ftr-480	799	13	.	.	PUNCT
ftr-480	800	1	it	it	PRON
ftr-480	800	2	would	would	AUX
ftr-480	800	3	be	be	AUX
ftr-480	800	4	far	far	ADV
ftr-480	800	5	simpler	simple	ADJ
ftr-480	800	6	for	for	SCONJ
ftr-480	800	7	both	both	CCONJ
ftr-480	800	8	the	the	DET
ftr-480	800	9	irs	irs	PROPN
ftr-480	800	10	and	and	CCONJ
ftr-480	800	11	taxpayers	taxpayer	NOUN
ftr-480	800	12	to	to	PART
ftr-480	800	13	offer	offer	VERB
ftr-480	800	14	only	only	ADV
ftr-480	800	15	one	one	NUM
ftr-480	800	16	credit	credit	NOUN
ftr-480	800	17	.	.	PUNCT
ftr-480	801	1	a	a	DET
ftr-480	801	2	more	more	ADV
ftr-480	801	3	fundamental	fundamental	ADJ
ftr-480	801	4	question	question	NOUN
ftr-480	801	5	is	be	AUX
ftr-480	801	6	why	why	SCONJ
ftr-480	801	7	payroll	payroll	NOUN
ftr-480	801	8	tax	tax	NOUN
ftr-480	801	9	relief	relief	NOUN
ftr-480	801	10	should	should	AUX
ftr-480	801	11	take	take	VERB
ftr-480	801	12	the	the	DET
ftr-480	801	13	form	form	NOUN
ftr-480	801	14	of	of	ADP
ftr-480	801	15	a	a	DET
ftr-480	801	16	credit	credit	NOUN
ftr-480	801	17	against	against	ADP
ftr-480	801	18	the	the	DET
ftr-480	801	19	cash	cash	NOUN
ftr-480	801	20	-	-	PUNCT
ftr-480	801	21	flow	flow	NOUN
ftr-480	801	22	tax	tax	NOUN
ftr-480	801	23	.	.	PUNCT
ftr-480	802	1	the	the	DET
ftr-480	802	2	easiest	easy	ADJ
ftr-480	802	3	way	way	NOUN
ftr-480	802	4	to	to	PART
ftr-480	802	5	mitigate	mitigate	VERB
ftr-480	802	6	the	the	DET
ftr-480	802	7	payroll	payroll	NOUN
ftr-480	802	8	tax	tax	NOUN
ftr-480	802	9	burden	burden	NOUN
ftr-480	802	10	of	of	ADP
ftr-480	802	11	low	low	ADJ
ftr-480	802	12	-	-	PUNCT
ftr-480	802	13	income	income	NOUN
ftr-480	802	14	taxpayers	taxpayer	NOUN
ftr-480	802	15	is	be	AUX
ftr-480	802	16	to	to	PART
ftr-480	802	17	exempt	exempt	VERB
ftr-480	802	18	a	a	DET
ftr-480	802	19	certain	certain	ADJ
ftr-480	802	20	level	level	NOUN
ftr-480	802	21	of	of	ADP
ftr-480	802	22	wages	wage	NOUN
ftr-480	802	23	from	from	ADP
ftr-480	802	24	the	the	DET
ftr-480	802	25	tax	tax	NOUN
ftr-480	802	26	.	.	PUNCT
ftr-480	803	1	9	9	NUM
ftr-480	803	2	an	an	DET
ftr-480	803	3	exemption	exemption	NOUN
ftr-480	803	4	ensures	ensure	VERB
ftr-480	803	5	virtually	virtually	ADV
ftr-480	803	6	100	100	NUM
ftr-480	803	7	%	%	NOUN
ftr-480	803	8	participation	participation	NOUN
ftr-480	803	9	without	without	ADP
ftr-480	803	10	the	the	DET
ftr-480	803	11	need	need	NOUN
ftr-480	803	12	for	for	SCONJ
ftr-480	803	13	beneficiaries	beneficiary	NOUN
ftr-480	803	14	to	to	PART
ftr-480	803	15	file	file	VERB
ftr-480	803	16	tax	tax	NOUN
ftr-480	803	17	returns	return	NOUN
ftr-480	803	18	,	,	PUNCT
ftr-480	803	19	and	and	CCONJ
ftr-480	803	20	compliance	compliance	NOUN
ftr-480	803	21	with	with	ADP
ftr-480	803	22	an	an	DET
ftr-480	803	23	exemption	exemption	NOUN
ftr-480	803	24	rule	rule	NOUN
ftr-480	803	25	could	could	AUX
ftr-480	803	26	be	be	AUX
ftr-480	803	27	expected	expect	VERB
ftr-480	803	28	to	to	PART
ftr-480	803	29	be	be	AUX
ftr-480	803	30	high	high	ADJ
ftr-480	803	31	.	.	PUNCT
ftr-480	804	1	a	a	DET
ftr-480	804	2	possible	possible	ADJ
ftr-480	804	3	disadvantage	disadvantage	NOUN
ftr-480	804	4	of	of	ADP
ftr-480	804	5	an	an	DET
ftr-480	804	6	exemption	exemption	NOUN
ftr-480	804	7	,	,	PUNCT
ftr-480	804	8	as	as	SCONJ
ftr-480	804	9	opposed	oppose	VERB
ftr-480	804	10	to	to	ADP
ftr-480	804	11	a	a	DET
ftr-480	804	12	credit	credit	NOUN
ftr-480	804	13	against	against	ADP
ftr-480	804	14	income	income	NOUN
ftr-480	804	15	taxes	taxis	NOUN
ftr-480	804	16	,	,	PUNCT
ftr-480	804	17	is	be	AUX
ftr-480	804	18	that	that	SCONJ
ftr-480	804	19	the	the	DET
ftr-480	804	20	resulting	result	VERB
ftr-480	804	21	subsidy	subsidy	NOUN
ftr-480	804	22	may	may	AUX
ftr-480	804	23	not	not	PART
ftr-480	804	24	be	be	AUX
ftr-480	804	25	as	as	ADV
ftr-480	804	26	well	well	ADV
ftr-480	804	27	-	-	PUNCT
ftr-480	804	28	targeted	target	VERB
ftr-480	804	29	to	to	ADP
ftr-480	804	30	the	the	DET
ftr-480	804	31	poor	poor	ADJ
ftr-480	804	32	.	.	PUNCT
ftr-480	805	1	to	to	PART
ftr-480	805	2	function	function	VERB
ftr-480	805	3	simply	simply	ADV
ftr-480	805	4	,	,	PUNCT
ftr-480	805	5	an	an	DET
ftr-480	805	6	exemption	exemption	NOUN
ftr-480	805	7	would	would	AUX
ftr-480	805	8	have	have	VERB
ftr-480	805	9	to	to	PART
ftr-480	805	10	be	be	AUX
ftr-480	805	11	available	available	ADJ
ftr-480	805	12	to	to	ADP
ftr-480	805	13	all	all	DET
ftr-480	805	14	taxpayers	taxpayer	NOUN
ftr-480	805	15	,	,	PUNCT
ftr-480	805	16	both	both	CCONJ
ftr-480	805	17	rich	rich	ADJ
ftr-480	805	18	and	and	CCONJ
ftr-480	805	19	poor	poor	ADJ
ftr-480	805	20	.	.	PUNCT
ftr-480	806	1	by	by	ADP
ftr-480	806	2	raising	raise	VERB
ftr-480	806	3	the	the	DET
ftr-480	806	4	payroll	payroll	NOUN
ftr-480	806	5	tax	tax	NOUN
ftr-480	806	6	rate	rate	NOUN
ftr-480	806	7	on	on	ADP
ftr-480	806	8	wages	wage	NOUN
ftr-480	806	9	above	above	ADP
ftr-480	806	10	the	the	DET
ftr-480	806	11	exemption	exemption	NOUN
ftr-480	806	12	amount	amount	NOUN
ftr-480	806	13	or	or	CCONJ
ftr-480	806	14	lifting	lift	VERB
ftr-480	806	15	the	the	DET
ftr-480	806	16	cap	cap	NOUN
ftr-480	806	17	on	on	ADP
ftr-480	806	18	taxable	taxable	ADJ
ftr-480	806	19	wages	wage	NOUN
ftr-480	806	20	for	for	ADP
ftr-480	806	21	purposes	purpose	NOUN
ftr-480	806	22	of	of	ADP
ftr-480	806	23	the	the	DET
ftr-480	806	24	oasdi	oasdi	NOUN
ftr-480	806	25	portion	portion	NOUN
ftr-480	806	26	of	of	ADP
ftr-480	806	27	the	the	DET
ftr-480	806	28	tax	tax	NOUN
ftr-480	806	29	,	,	PUNCT
ftr-480	806	30	congress	congress	PROPN
ftr-480	806	31	could	could	AUX
ftr-480	806	32	recapture	recapture	VERB
ftr-480	806	33	the	the	DET
ftr-480	806	34	benefit	benefit	NOUN
ftr-480	806	35	of	of	ADP
ftr-480	806	36	the	the	DET
ftr-480	806	37	exemption	exemption	NOUN
ftr-480	806	38	from	from	ADP
ftr-480	806	39	middleand	middleand	PROPN
ftr-480	806	40	upper	upper	ADJ
ftr-480	806	41	-	-	PUNCT
ftr-480	806	42	income	income	NOUN
ftr-480	806	43	wage	wage	NOUN
ftr-480	806	44	earners	earner	NOUN
ftr-480	806	45	,	,	PUNCT
ftr-480	806	46	but	but	CCONJ
ftr-480	806	47	neither	neither	PRON
ftr-480	806	48	of	of	ADP
ftr-480	806	49	these	these	DET
ftr-480	806	50	approaches	approach	NOUN
ftr-480	806	51	would	would	AUX
ftr-480	806	52	affect	affect	VERB
ftr-480	806	53	taxpayers	taxpayer	NOUN
ftr-480	806	54	with	with	ADP
ftr-480	806	55	low	low	ADJ
ftr-480	806	56	wage	wage	NOUN
ftr-480	806	57	income	income	NOUN
ftr-480	806	58	but	but	CCONJ
ftr-480	806	59	large	large	ADJ
ftr-480	806	60	amounts	amount	NOUN
ftr-480	806	61	of	of	ADP
ftr-480	806	62	capital	capital	NOUN
ftr-480	806	63	income	income	NOUN
ftr-480	806	64	.	.	PUNCT
ftr-480	807	1	including	include	VERB
ftr-480	807	2	a	a	DET
ftr-480	807	3	payroll	payroll	NOUN
ftr-480	807	4	tax	tax	NOUN
ftr-480	807	5	credit	credit	NOUN
ftr-480	807	6	in	in	ADP
ftr-480	807	7	a	a	DET
ftr-480	807	8	cash	cash	NOUN
ftr-480	807	9	-	-	PUNCT
ftr-480	807	10	flow	flow	NOUN
ftr-480	807	11	tax	tax	NOUN
ftr-480	807	12	,	,	PUNCT
ftr-480	807	13	however	however	ADV
ftr-480	807	14	,	,	PUNCT
ftr-480	807	15	does	do	AUX
ftr-480	807	16	not	not	PART
ftr-480	807	17	overcome	overcome	VERB
ftr-480	807	18	that	that	DET
ftr-480	807	19	objection	objection	NOUN
ftr-480	807	20	because	because	SCONJ
ftr-480	807	21	the	the	DET
ftr-480	807	22	cash	cash	NOUN
ftr-480	807	23	-	-	PUNCT
ftr-480	807	24	flow	flow	NOUN
ftr-480	807	25	tax	tax	NOUN
ftr-480	807	26	base	base	NOUN
ftr-480	807	27	also	also	ADV
ftr-480	807	28	excludes	exclude	VERB
ftr-480	807	29	income	income	NOUN
ftr-480	807	30	from	from	ADP
ftr-480	807	31	capital	capital	NOUN
ftr-480	807	32	.	.	PUNCT
ftr-480	808	1	in	in	ADP
ftr-480	808	2	other	other	ADJ
ftr-480	808	3	words	word	NOUN
ftr-480	808	4	,	,	PUNCT
ftr-480	808	5	if	if	SCONJ
ftr-480	808	6	the	the	DET
ftr-480	808	7	payroll	payroll	NOUN
ftr-480	808	8	tax	tax	NOUN
ftr-480	808	9	credit	credit	NOUN
ftr-480	808	10	is	be	AUX
ftr-480	808	11	phased	phase	VERB
ftr-480	808	12	out	out	ADP
ftr-480	808	13	based	base	VERB
ftr-480	808	14	on	on	ADP
ftr-480	808	15	either	either	CCONJ
ftr-480	808	16	consumed	consume	VERB
ftr-480	808	17	income	income	NOUN
ftr-480	808	18	or	or	CCONJ
ftr-480	808	19	wages	wage	NOUN
ftr-480	808	20	,	,	PUNCT
ftr-480	808	21	it	it	PRON
ftr-480	808	22	would	would	AUX
ftr-480	808	23	be	be	AUX
ftr-480	808	24	no	no	PRON
ftr-480	808	25	better	well	ADV
ftr-480	808	26	targeted	target	VERB
ftr-480	808	27	than	than	ADP
ftr-480	808	28	an	an	DET
ftr-480	808	29	exemption	exemption	NOUN
ftr-480	808	30	,	,	PUNCT
ftr-480	808	31	while	while	SCONJ
ftr-480	808	32	being	be	AUX
ftr-480	808	33	much	much	ADV
ftr-480	808	34	more	more	ADV
ftr-480	808	35	cumbersome	cumbersome	ADJ
ftr-480	808	36	.	.	PUNCT
ftr-480	809	1	to	to	PART
ftr-480	809	2	be	be	AUX
ftr-480	809	3	sure	sure	ADJ
ftr-480	809	4	,	,	PUNCT
ftr-480	809	5	there	there	PRON
ftr-480	809	6	is	be	VERB
ftr-480	809	7	an	an	DET
ftr-480	809	8	appealing	appealing	ADJ
ftr-480	809	9	political	political	ADJ
ftr-480	809	10	reason	reason	NOUN
ftr-480	809	11	for	for	ADP
ftr-480	809	12	adopting	adopt	VERB
ftr-480	809	13	a	a	DET
ftr-480	809	14	payroll	payroll	NOUN
ftr-480	809	15	tax	tax	NOUN
ftr-480	809	16	credit	credit	NOUN
ftr-480	809	17	rather	rather	ADV
ftr-480	809	18	than	than	ADP
ftr-480	809	19	a	a	DET
ftr-480	809	20	social	social	ADJ
ftr-480	809	21	security	security	NOUN
ftr-480	809	22	tax	tax	NOUN
ftr-480	809	23	exemption	exemption	NOUN
ftr-480	809	24	.	.	PUNCT
ftr-480	810	1	by	by	ADP
ftr-480	810	2	leaving	leave	VERB
ftr-480	810	3	the	the	DET
ftr-480	810	4	social	social	ADJ
ftr-480	810	5	security	security	NOUN
ftr-480	810	6	system	system	NOUN
ftr-480	810	7	as	as	SCONJ
ftr-480	810	8	it	it	PRON
ftr-480	810	9	is	be	AUX
ftr-480	810	10	,	,	PUNCT
ftr-480	810	11	politicians	politician	NOUN
ftr-480	810	12	may	may	AUX
ftr-480	810	13	be	be	AUX
ftr-480	810	14	better	well	ADV
ftr-480	810	15	able	able	ADJ
ftr-480	810	16	to	to	PART
ftr-480	810	17	assert	assert	VERB
ftr-480	810	18	that	that	SCONJ
ftr-480	810	19	the	the	DET
ftr-480	810	20	integrity	integrity	NOUN
ftr-480	810	21	of	of	ADP
ftr-480	810	22	that	that	DET
ftr-480	810	23	system	system	NOUN
ftr-480	810	24	is	be	AUX
ftr-480	810	25	unaffected	unaffected	ADJ
ftr-480	810	26	.	.	PUNCT
ftr-480	811	1	indeed	indeed	ADV
ftr-480	811	2	,	,	PUNCT
ftr-480	811	3	in	in	ADP
ftr-480	811	4	explaining	explain	VERB
ftr-480	811	5	the	the	DET
ftr-480	811	6	payroll	payroll	NOUN
ftr-480	811	7	tax	tax	NOUN
ftr-480	811	8	88	88	NUM
ftr-480	811	9	.	.	PUNCT
ftr-480	812	1	see	see	VERB
ftr-480	812	2	s.	s.	PROPN
ftr-480	812	3	rep	rep	PROPN
ftr-480	812	4	.	.	PROPN
ftr-480	813	1	no	no	PROPN
ftr-480	813	2	.	.	PROPN
ftr-480	814	1	938	938	NUM
ftr-480	814	2	,	,	PUNCT
ftr-480	814	3	94th	94th	ADJ
ftr-480	814	4	cong	cong	NOUN
ftr-480	814	5	.	.	PROPN
ftr-480	814	6	,	,	PUNCT
ftr-480	814	7	2d	2d	PROPN
ftr-480	814	8	sess	sess	NOUN
ftr-480	814	9	.	.	PUNCT
ftr-480	815	1	119	119	NUM
ftr-480	815	2	(	(	PUNCT
ftr-480	815	3	1976	1976	NUM
ftr-480	815	4	)	)	PUNCT
ftr-480	815	5	,	,	PUNCT
ftr-480	815	6	reprinted	reprint	VERB
ftr-480	815	7	in	in	ADP
ftr-480	815	8	1976	1976	NUM
ftr-480	815	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-480	815	10	.	.	PUNCT
ftr-480	815	11	3439	3439	NUM
ftr-480	815	12	,	,	PUNCT
ftr-480	815	13	3554	3554	NUM
ftr-480	815	14	-	-	SYM
ftr-480	815	15	55	55	NUM
ftr-480	815	16	;	;	PUNCT
ftr-480	815	17	s.	s.	PROPN
ftr-480	815	18	rep	rep	PROPN
ftr-480	815	19	.	.	PROPN
ftr-480	816	1	no	no	PROPN
ftr-480	816	2	.	.	NOUN
ftr-480	816	3	36	36	NUM
ftr-480	816	4	,	,	PUNCT
ftr-480	816	5	94th	94th	ADJ
ftr-480	816	6	cong	cong	NOUN
ftr-480	816	7	.	.	PUNCT
ftr-480	817	1	,	,	PUNCT
ftr-480	817	2	1st	1st	ADJ
ftr-480	817	3	sess	sess	NOUN
ftr-480	817	4	.	.	PUNCT
ftr-480	818	1	32	32	NUM
ftr-480	818	2	-	-	SYM
ftr-480	818	3	33	33	NUM
ftr-480	818	4	(	(	PUNCT
ftr-480	818	5	1975	1975	NUM
ftr-480	818	6	)	)	PUNCT
ftr-480	818	7	,	,	PUNCT
ftr-480	818	8	reprinted	reprint	VERB
ftr-480	818	9	in	in	ADP
ftr-480	818	10	1975	1975	NUM
ftr-480	818	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-480	818	12	.	.	PUNCT
ftr-480	819	1	54	54	NUM
ftr-480	819	2	,	,	PUNCT
ftr-480	819	3	82	82	NUM
ftr-480	819	4	-	-	SYM
ftr-480	819	5	83	83	NUM
ftr-480	819	6	.	.	PUNCT
ftr-480	820	1	89	89	NUM
ftr-480	820	2	.	.	PUNCT
ftr-480	821	1	for	for	ADP
ftr-480	821	2	a	a	DET
ftr-480	821	3	detailed	detailed	ADJ
ftr-480	821	4	discussion	discussion	NOUN
ftr-480	821	5	of	of	ADP
ftr-480	821	6	these	these	DET
ftr-480	821	7	issues	issue	NOUN
ftr-480	821	8	,	,	PUNCT
ftr-480	821	9	see	see	VERB
ftr-480	821	10	yin	yin	PROPN
ftr-480	821	11	&	&	CCONJ
ftr-480	821	12	forman	forman	PROPN
ftr-480	821	13	,	,	PUNCT
ftr-480	821	14	supra	supra	PROPN
ftr-480	821	15	note	note	PROPN
ftr-480	821	16	45	45	NUM
ftr-480	821	17	;	;	PUNCT
ftr-480	822	1	yin	yin	PROPN
ftr-480	822	2	et	et	PROPN
ftr-480	822	3	al	al	PROPN
ftr-480	822	4	.	.	PROPN
ftr-480	822	5	,	,	PUNCT
ftr-480	822	6	supra	supra	PROPN
ftr-480	822	7	note	note	VERB
ftr-480	822	8	45	45	NUM
ftr-480	822	9	,	,	PUNCT
ftr-480	822	10	at	at	ADP
ftr-480	822	11	280	280	NUM
ftr-480	822	12	-	-	SYM
ftr-480	822	13	86	86	NUM
ftr-480	822	14	.	.	PUNCT
ftr-480	823	1	[	[	X
ftr-480	823	2	vol	vol	NOUN
ftr-480	823	3	2:8	2:8	NUM
ftr-480	823	4	acconunodating	acconunodate	VERB
ftr-480	823	5	the	the	DET
ftr-480	823	6	"	"	PUNCT
ftr-480	823	7	low	low	ADJ
ftr-480	823	8	-	-	PUNCT
ftr-480	823	9	incone	incone	NOUN
ftr-480	823	10	"	"	PUNCT
ftr-480	823	11	credit	credit	NOUN
ftr-480	823	12	,	,	PUNCT
ftr-480	823	13	senator	senator	NOUN
ftr-480	823	14	domenici	domenici	NOUN
ftr-480	823	15	made	make	VERB
ftr-480	823	16	exactly	exactly	ADV
ftr-480	823	17	that	that	DET
ftr-480	823	18	claim	claim	NOUN
ftr-480	823	19	.	.	PUNCT
ftr-480	823	20	"	"	PUNCT
ftr-480	824	1	but	but	CCONJ
ftr-480	824	2	the	the	DET
ftr-480	824	3	claim	claim	NOUN
ftr-480	824	4	is	be	AUX
ftr-480	824	5	political	political	ADJ
ftr-480	824	6	chicanery	chicanery	NOUN
ftr-480	824	7	.	.	PUNCT
ftr-480	825	1	the	the	DET
ftr-480	825	2	reality	reality	NOUN
ftr-480	825	3	is	be	AUX
ftr-480	825	4	that	that	SCONJ
ftr-480	825	5	with	with	ADP
ftr-480	825	6	the	the	DET
ftr-480	825	7	proposed	propose	VERB
ftr-480	825	8	payroll	payroll	NOUN
ftr-480	825	9	tax	tax	NOUN
ftr-480	825	10	credit	credit	NOUN
ftr-480	825	11	(	(	PUNCT
ftr-480	825	12	as	as	ADV
ftr-480	825	13	well	well	ADV
ftr-480	825	14	as	as	ADP
ftr-480	825	15	with	with	ADP
ftr-480	825	16	the	the	DET
ftr-480	825	17	existing	exist	VERB
ftr-480	825	18	eitc	eitc	NOUN
ftr-480	825	19	)	)	PUNCT
ftr-480	825	20	,	,	PUNCT
ftr-480	825	21	the	the	DET
ftr-480	825	22	link	link	NOUN
ftr-480	825	23	between	between	ADP
ftr-480	825	24	social	social	ADJ
ftr-480	825	25	security	security	NOUN
ftr-480	825	26	taxes	taxis	NOUN
ftr-480	825	27	and	and	CCONJ
ftr-480	825	28	benefits	benefit	NOUN
ftr-480	825	29	would	would	AUX
ftr-480	825	30	be	be	AUX
ftr-480	825	31	decoupled	decouple	VERB
ftr-480	825	32	for	for	ADP
ftr-480	825	33	low	low	ADJ
ftr-480	825	34	-	-	PUNCT
ftr-480	825	35	income	income	NOUN
ftr-480	825	36	wage	wage	NOUN
ftr-480	825	37	earners	earner	NOUN
ftr-480	825	38	.	.	PUNCT
ftr-480	826	1	they	they	PRON
ftr-480	826	2	would	would	AUX
ftr-480	826	3	ostensibly	ostensibly	ADV
ftr-480	826	4	pay	pay	VERB
ftr-480	826	5	social	social	ADJ
ftr-480	826	6	security	security	NOUN
ftr-480	826	7	taxes	taxis	NOUN
ftr-480	826	8	,	,	PUNCT
ftr-480	826	9	and	and	CCONJ
ftr-480	826	10	therefore	therefore	ADV
ftr-480	826	11	get	get	VERB
ftr-480	826	12	to	to	PART
ftr-480	826	13	count	count	VERB
ftr-480	826	14	their	their	PRON
ftr-480	826	15	wages	wage	NOUN
ftr-480	826	16	in	in	ADP
ftr-480	826	17	computing	compute	VERB
ftr-480	826	18	social	social	ADJ
ftr-480	826	19	security	security	NOUN
ftr-480	826	20	benefits	benefit	NOUN
ftr-480	826	21	,	,	PUNCT
ftr-480	826	22	even	even	ADV
ftr-480	826	23	though	though	SCONJ
ftr-480	826	24	they	they	PRON
ftr-480	826	25	would	would	AUX
ftr-480	826	26	be	be	AUX
ftr-480	826	27	reimbursed	reimburse	VERB
ftr-480	826	28	for	for	ADP
ftr-480	826	29	the	the	DET
ftr-480	826	30	taxes	taxis	NOUN
ftr-480	826	31	through	through	ADP
ftr-480	826	32	the	the	DET
ftr-480	826	33	proposed	propose	VERB
ftr-480	826	34	refundable	refundable	ADJ
ftr-480	826	35	payroll	payroll	NOUN
ftr-480	826	36	tax	tax	NOUN
ftr-480	826	37	credit	credit	NOUN
ftr-480	826	38	.	.	PUNCT
ftr-480	827	1	roughly	roughly	ADV
ftr-480	827	2	the	the	DET
ftr-480	827	3	same	same	ADJ
ftr-480	827	4	result	result	NOUN
ftr-480	827	5	could	could	AUX
ftr-480	827	6	be	be	AUX
ftr-480	827	7	accomplished	accomplish	VERB
ftr-480	827	8	more	more	ADV
ftr-480	827	9	simply	simply	ADV
ftr-480	827	10	by	by	ADP
ftr-480	827	11	not	not	PART
ftr-480	827	12	collecting	collect	VERB
ftr-480	827	13	social	social	ADJ
ftr-480	827	14	security	security	NOUN
ftr-480	827	15	taxes	taxis	NOUN
ftr-480	827	16	from	from	ADP
ftr-480	827	17	those	those	DET
ftr-480	827	18	workers	worker	NOUN
ftr-480	827	19	,	,	PUNCT
ftr-480	827	20	preserving	preserve	VERB
ftr-480	827	21	their	their	PRON
ftr-480	827	22	social	social	ADJ
ftr-480	827	23	security	security	NOUN
ftr-480	827	24	benefits	benefit	NOUN
ftr-480	827	25	,	,	PUNCT
ftr-480	827	26	and	and	CCONJ
ftr-480	827	27	transferring	transfer	VERB
ftr-480	827	28	(	(	PUNCT
ftr-480	827	29	for	for	ADP
ftr-480	827	30	accounting	accounting	NOUN
ftr-480	827	31	purposes	purpose	NOUN
ftr-480	827	32	)	)	PUNCT
ftr-480	827	33	the	the	DET
ftr-480	827	34	revenue	revenue	NOUN
ftr-480	827	35	cost	cost	NOUN
ftr-480	827	36	of	of	ADP
ftr-480	827	37	the	the	DET
ftr-480	827	38	exemption	exemption	NOUN
ftr-480	827	39	from	from	ADP
ftr-480	827	40	general	general	ADJ
ftr-480	827	41	revenues	revenue	NOUN
ftr-480	827	42	to	to	ADP
ftr-480	827	43	the	the	DET
ftr-480	827	44	trust	trust	NOUN
ftr-480	827	45	funds	fund	NOUN
ftr-480	827	46	.	.	PUNCT
ftr-480	828	1	a	a	DET
ftr-480	828	2	final	final	ADJ
ftr-480	828	3	issue	issue	NOUN
ftr-480	828	4	affecting	affect	VERB
ftr-480	828	5	the	the	DET
ftr-480	828	6	eitc	eitc	NOUN
ftr-480	828	7	and	and	CCONJ
ftr-480	828	8	,	,	PUNCT
ftr-480	828	9	particularly	particularly	ADV
ftr-480	828	10	,	,	PUNCT
ftr-480	828	11	the	the	DET
ftr-480	828	12	proposed	propose	VERB
ftr-480	828	13	payroll	payroll	NOUN
ftr-480	828	14	tax	tax	NOUN
ftr-480	828	15	credit	credit	NOUN
ftr-480	828	16	is	be	AUX
ftr-480	828	17	the	the	DET
ftr-480	828	18	manner	manner	NOUN
ftr-480	828	19	in	in	ADP
ftr-480	828	20	which	which	PRON
ftr-480	828	21	those	those	DET
ftr-480	828	22	benefits	benefit	NOUN
ftr-480	828	23	would	would	AUX
ftr-480	828	24	be	be	AUX
ftr-480	828	25	delivered	deliver	VERB
ftr-480	828	26	to	to	ADP
ftr-480	828	27	their	their	PRON
ftr-480	828	28	intended	intend	VERB
ftr-480	828	29	beneficiaries	beneficiary	NOUN
ftr-480	828	30	.	.	PUNCT
ftr-480	829	1	under	under	ADP
ftr-480	829	2	current	current	ADJ
ftr-480	829	3	law	law	NOUN
ftr-480	829	4	,	,	PUNCT
ftr-480	829	5	a	a	DET
ftr-480	829	6	portion	portion	NOUN
ftr-480	829	7	of	of	ADP
ftr-480	829	8	the	the	DET
ftr-480	829	9	eitc	eitc	ADJ
ftr-480	829	10	benefit	benefit	NOUN
ftr-480	829	11	may	may	AUX
ftr-480	829	12	be	be	AUX
ftr-480	829	13	received	receive	VERB
ftr-480	829	14	by	by	ADP
ftr-480	829	15	qualifying	qualify	VERB
ftr-480	829	16	individuals	individual	NOUN
ftr-480	829	17	during	during	ADP
ftr-480	829	18	the	the	DET
ftr-480	829	19	year	year	NOUN
ftr-480	829	20	through	through	ADP
ftr-480	829	21	increases	increase	NOUN
ftr-480	829	22	in	in	ADP
ftr-480	829	23	their	their	PRON
ftr-480	829	24	paychecks	paycheck	NOUN
ftr-480	829	25	,	,	PUNCT
ftr-480	829	26	a	a	DET
ftr-480	829	27	form	form	NOUN
ftr-480	829	28	of	of	ADP
ftr-480	829	29	negative	negative	ADJ
ftr-480	829	30	withholding	withholding	NOUN
ftr-480	829	31	.	.	PUNCT
ftr-480	829	32	"	"	PUNCT
ftr-480	830	1	congress	congress	PROPN
ftr-480	830	2	believed	believe	VERB
ftr-480	830	3	that	that	SCONJ
ftr-480	830	4	"	"	PUNCT
ftr-480	830	5	advance	advance	ADJ
ftr-480	830	6	payment	payment	NOUN
ftr-480	830	7	"	"	PUNCT
ftr-480	830	8	of	of	ADP
ftr-480	830	9	the	the	DET
ftr-480	830	10	benefit	benefit	NOUN
ftr-480	830	11	during	during	ADP
ftr-480	830	12	the	the	DET
ftr-480	830	13	year	year	NOUN
ftr-480	830	14	serves	serve	VERB
ftr-480	830	15	as	as	ADP
ftr-480	830	16	a	a	DET
ftr-480	830	17	better	well	ADJ
ftr-480	830	18	work	work	NOUN
ftr-480	830	19	incentive	incentive	NOUN
ftr-480	830	20	and	and	CCONJ
ftr-480	830	21	provides	provide	VERB
ftr-480	830	22	the	the	DET
ftr-480	830	23	assistance	assistance	NOUN
ftr-480	830	24	at	at	ADP
ftr-480	830	25	the	the	DET
ftr-480	830	26	time	time	NOUN
ftr-480	830	27	the	the	DET
ftr-480	830	28	beneficiary	beneficiary	NOUN
ftr-480	830	29	is	be	AUX
ftr-480	830	30	more	more	ADV
ftr-480	830	31	likely	likely	ADJ
ftr-480	830	32	to	to	PART
ftr-480	830	33	need	need	VERB
ftr-480	830	34	it.92	it.92	NOUN
ftr-480	830	35	this	this	DET
ftr-480	830	36	goal	goal	NOUN
ftr-480	830	37	is	be	AUX
ftr-480	830	38	especially	especially	ADV
ftr-480	830	39	important	important	ADJ
ftr-480	830	40	for	for	ADP
ftr-480	830	41	the	the	DET
ftr-480	830	42	proposed	propose	VERB
ftr-480	830	43	payroll	payroll	NOUN
ftr-480	830	44	tax	tax	NOUN
ftr-480	830	45	credit	credit	NOUN
ftr-480	830	46	because	because	SCONJ
ftr-480	830	47	payroll	payroll	NOUN
ftr-480	830	48	taxes	taxis	NOUN
ftr-480	830	49	are	be	AUX
ftr-480	830	50	withheld	withhold	VERB
ftr-480	830	51	throughout	throughout	ADP
ftr-480	830	52	the	the	DET
ftr-480	830	53	year	year	NOUN
ftr-480	830	54	.	.	PUNCT
ftr-480	831	1	unfortunately	unfortunately	ADV
ftr-480	831	2	,	,	PUNCT
ftr-480	831	3	the	the	DET
ftr-480	831	4	eitc	eitc	ADJ
ftr-480	831	5	advance	advance	NOUN
ftr-480	831	6	payment	payment	NOUN
ftr-480	831	7	system	system	NOUN
ftr-480	831	8	has	have	AUX
ftr-480	831	9	thus	thus	ADV
ftr-480	831	10	far	far	ADV
ftr-480	831	11	been	be	AUX
ftr-480	831	12	an	an	DET
ftr-480	831	13	abysmal	abysmal	ADJ
ftr-480	831	14	failure	failure	NOUN
ftr-480	831	15	due	due	ADJ
ftr-480	831	16	,	,	PUNCT
ftr-480	831	17	in	in	ADP
ftr-480	831	18	part	part	NOUN
ftr-480	831	19	,	,	PUNCT
ftr-480	831	20	to	to	ADP
ftr-480	831	21	the	the	DET
ftr-480	831	22	difficulty	difficulty	NOUN
ftr-480	831	23	of	of	ADP
ftr-480	831	24	ascertaining	ascertain	VERB
ftr-480	831	25	the	the	DET
ftr-480	831	26	proper	proper	ADJ
ftr-480	831	27	amount	amount	NOUN
ftr-480	831	28	to	to	ADP
ftr-480	831	29	award	award	NOUN
ftr-480	831	30	in	in	ADP
ftr-480	831	31	advance	advance	NOUN
ftr-480	831	32	.	.	PUNCT
ftr-480	832	1	93	93	NUM
ftr-480	832	2	that	that	DET
ftr-480	832	3	determination	determination	NOUN
ftr-480	832	4	would	would	AUX
ftr-480	832	5	be	be	AUX
ftr-480	832	6	even	even	ADV
ftr-480	832	7	more	more	ADV
ftr-480	832	8	difficult	difficult	ADJ
ftr-480	832	9	in	in	ADP
ftr-480	832	10	a	a	DET
ftr-480	832	11	cash	cash	NOUN
ftr-480	832	12	-	-	PUNCT
ftr-480	832	13	flow	flow	NOUN
ftr-480	832	14	tax	tax	NOUN
ftr-480	832	15	system	system	NOUN
ftr-480	832	16	if	if	SCONJ
ftr-480	832	17	the	the	DET
ftr-480	832	18	negative	negative	ADJ
ftr-480	832	19	withholding	withholding	NOUN
ftr-480	832	20	amount	amount	NOUN
ftr-480	832	21	is	be	AUX
ftr-480	832	22	computed	compute	VERB
ftr-480	832	23	taking	take	VERB
ftr-480	832	24	into	into	ADP
ftr-480	832	25	account	account	NOUN
ftr-480	832	26	the	the	DET
ftr-480	832	27	taxpayer	taxpayer	NOUN
ftr-480	832	28	's	's	PART
ftr-480	832	29	projected	project	VERB
ftr-480	832	30	savings	saving	NOUN
ftr-480	832	31	for	for	ADP
ftr-480	832	32	the	the	DET
ftr-480	832	33	year	year	NOUN
ftr-480	832	34	.	.	PUNCT
ftr-480	832	35	'	'	PUNCT
ftr-480	833	1	90	90	NUM
ftr-480	833	2	.	.	PUNCT
ftr-480	834	1	see	see	VERB
ftr-480	834	2	domenici	domenici	NOUN
ftr-480	834	3	,	,	PUNCT
ftr-480	834	4	supra	supra	PROPN
ftr-480	834	5	note	note	NOUN
ftr-480	834	6	2	2	NUM
ftr-480	834	7	.	.	PUNCT
ftr-480	835	1	at	at	ADP
ftr-480	835	2	296	296	NUM
ftr-480	835	3	(	(	PUNCT
ftr-480	835	4	"	"	PUNCT
ftr-480	835	5	[	[	X
ftr-480	835	6	the	the	DET
ftr-480	835	7	payroll	payroll	NOUN
ftr-480	835	8	tax	tax	NOUN
ftr-480	835	9	credit	credit	NOUN
ftr-480	835	10	]	]	PUNCT
ftr-480	835	11	facilitates	facilitate	VERB
ftr-480	835	12	our	our	PRON
ftr-480	835	13	goal	goal	NOUN
ftr-480	835	14	of	of	ADP
ftr-480	835	15	retaining	retain	VERB
ftr-480	835	16	the	the	DET
ftr-480	835	17	progressivity	progressivity	NOUN
ftr-480	835	18	of	of	ADP
ftr-480	835	19	the	the	DET
ftr-480	835	20	current	current	ADJ
ftr-480	835	21	income	income	NOUN
ftr-480	835	22	tax	tax	NOUN
ftr-480	835	23	and	and	CCONJ
ftr-480	835	24	helps	help	VERB
ftr-480	835	25	neutralize	neutralize	VERB
ftr-480	835	26	the	the	DET
ftr-480	835	27	regressive	regressive	ADJ
ftr-480	835	28	nature	nature	NOUN
ftr-480	835	29	of	of	ADP
ftr-480	835	30	the	the	DET
ftr-480	835	31	current	current	ADJ
ftr-480	835	32	payroll	payroll	NOUN
ftr-480	835	33	tax	tax	NOUN
ftr-480	835	34	while	while	SCONJ
ftr-480	835	35	maintaining	maintain	VERB
ftr-480	835	36	the	the	DET
ftr-480	835	37	financial	financial	ADJ
ftr-480	835	38	integrity	integrity	NOUN
ftr-480	835	39	of	of	ADP
ftr-480	835	40	the	the	DET
ftr-480	835	41	social	social	ADJ
ftr-480	835	42	security	security	PROPN
ftr-480	835	43	trust	trust	PROPN
ftr-480	835	44	fund	fund	NOUN
ftr-480	835	45	"	"	PUNCT
ftr-480	835	46	)	)	PUNCT
ftr-480	835	47	;	;	PUNCT
ftr-480	836	1	cf	cf	X
ftr-480	836	2	.	.	PUNCT
ftr-480	837	1	rudolph	rudolph	PROPN
ftr-480	837	2	g.	g.	PROPN
ftr-480	837	3	penner	penner	PROPN
ftr-480	837	4	,	,	PUNCT
ftr-480	837	5	outline	outline	NOUN
ftr-480	837	6	of	of	ADP
ftr-480	837	7	discussion	discussion	NOUN
ftr-480	837	8	of	of	ADP
ftr-480	837	9	individual	individual	ADJ
ftr-480	837	10	selt	selt	NOUN
ftr-480	837	11	,	,	PUNCT
ftr-480	837	12	in	in	ADP
ftr-480	837	13	seit	seit	PROPN
ftr-480	837	14	background	background	NOUN
ftr-480	837	15	materials	material	NOUN
ftr-480	837	16	,	,	PUNCT
ftr-480	837	17	supra	supra	PROPN
ftr-480	837	18	note	note	NOUN
ftr-480	837	19	51	51	NUM
ftr-480	837	20	,	,	PUNCT
ftr-480	837	21	at	at	ADP
ftr-480	837	22	2	2	NUM
ftr-480	837	23	(	(	PUNCT
ftr-480	837	24	under	under	ADP
ftr-480	837	25	the	the	DET
ftr-480	837	26	nunn	nunn	PROPN
ftr-480	837	27	-	-	PUNCT
ftr-480	837	28	domenici	domenici	PROPN
ftr-480	837	29	plan	plan	NOUN
ftr-480	837	30	,	,	PUNCT
ftr-480	837	31	-[a	-[a	NOUN
ftr-480	837	32	)	)	PUNCT
ftr-480	837	33	credit	credit	NOUN
ftr-480	837	34	would	would	AUX
ftr-480	837	35	be	be	AUX
ftr-480	837	36	provided	provide	VERB
ftr-480	837	37	for	for	ADP
ftr-480	837	38	the	the	DET
ftr-480	837	39	employee	employee	NOUN
ftr-480	837	40	share	share	NOUN
ftr-480	837	41	of	of	ADP
ftr-480	837	42	the	the	DET
ftr-480	837	43	payroll	payroll	NOUN
ftr-480	837	44	tax	tax	NOUN
ftr-480	837	45	.	.	PUNCT
ftr-480	838	1	social	social	ADJ
ftr-480	838	2	security	security	NOUN
ftr-480	838	3	accounting	accounting	NOUN
ftr-480	838	4	would	would	AUX
ftr-480	838	5	not	not	PART
ftr-480	838	6	be	be	AUX
ftr-480	838	7	affected	affect	VERB
ftr-480	838	8	.	.	PUNCT
ftr-480	839	1	there	there	PRON
ftr-480	839	2	would	would	AUX
ftr-480	839	3	still	still	ADV
ftr-480	839	4	be	be	AUX
ftr-480	839	5	a	a	DET
ftr-480	839	6	payroll	payroll	NOUN
ftr-480	839	7	tax	tax	NOUN
ftr-480	839	8	levied	levy	VERB
ftr-480	839	9	and	and	CCONJ
ftr-480	839	10	deposited	deposit	VERB
ftr-480	839	11	in	in	ADP
ftr-480	839	12	the	the	DET
ftr-480	839	13	oasdi	oasdi	NOUN
ftr-480	839	14	trust	trust	NOUN
ftr-480	839	15	funds	fund	NOUN
ftr-480	839	16	.	.	PUNCT
ftr-480	840	1	"	"	PUNCT
ftr-480	840	2	)	)	PUNCT
ftr-480	840	3	.	.	PUNCT
ftr-480	841	1	91	91	NUM
ftr-480	841	2	.	.	PUNCT
ftr-480	842	1	irc	irc	PROPN
ftr-480	842	2	§	§	PROPN
ftr-480	842	3	3507	3507	NUM
ftr-480	842	4	.	.	PUNCT
ftr-480	843	1	92	92	NUM
ftr-480	843	2	.	.	PUNCT
ftr-480	844	1	see	see	VERB
ftr-480	844	2	s.	s.	PROPN
ftr-480	844	3	rep	rep	PROPN
ftr-480	844	4	.	.	PROPN
ftr-480	844	5	no	no	PROPN
ftr-480	844	6	.	.	NOUN
ftr-480	844	7	1263	1263	NUM
ftr-480	844	8	,	,	PUNCT
ftr-480	844	9	95th	95th	ADJ
ftr-480	844	10	cong	cong	NOUN
ftr-480	844	11	.	.	PROPN
ftr-480	845	1	,	,	PUNCT
ftr-480	845	2	2d	2d	PROPN
ftr-480	845	3	sess	sess	NOUN
ftr-480	845	4	.	.	PUNCT
ftr-480	846	1	52	52	NUM
ftr-480	846	2	(	(	PUNCT
ftr-480	846	3	1978	1978	NUM
ftr-480	846	4	)	)	PUNCT
ftr-480	846	5	.	.	PUNCT
ftr-480	847	1	reprinted	reprint	VERB
ftr-480	847	2	in	in	ADP
ftr-480	847	3	1978	1978	NUM
ftr-480	847	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-480	847	5	.	.	PUNCT
ftr-480	848	1	6761	6761	NUM
ftr-480	848	2	,	,	PUNCT
ftr-480	848	3	6815	6815	NUM
ftr-480	848	4	.	.	PUNCT
ftr-480	849	1	93	93	NUM
ftr-480	849	2	.	.	PUNCT
ftr-480	850	1	see	see	VERB
ftr-480	850	2	general	general	ADJ
ftr-480	850	3	accounting	accounting	NOUN
ftr-480	850	4	office	office	NOUN
ftr-480	850	5	,	,	PUNCT
ftr-480	850	6	earned	earn	VERB
ftr-480	850	7	income	income	NOUN
ftr-480	850	8	tax	tax	NOUN
ftr-480	850	9	credit	credit	NOUN
ftr-480	850	10	:	:	PUNCT
ftr-480	850	11	advance	advance	NOUN
ftr-480	850	12	payment	payment	NOUN
ftr-480	850	13	option	option	NOUN
ftr-480	850	14	is	be	AUX
ftr-480	850	15	not	not	PART
ftr-480	850	16	widely	widely	ADV
ftr-480	850	17	known	know	VERB
ftr-480	850	18	or	or	CCONJ
ftr-480	850	19	understood	understand	VERB
ftr-480	850	20	by	by	ADP
ftr-480	850	21	the	the	DET
ftr-480	850	22	public	public	NOUN
ftr-480	850	23	(	(	PUNCT
ftr-480	850	24	gao	gao	PROPN
ftr-480	850	25	/	/	SYM
ftr-480	850	26	ggd-92	ggd-92	NOUN
ftr-480	850	27	-	-	PUNCT
ftr-480	850	28	26	26	NUM
ftr-480	850	29	)	)	PUNCT
ftr-480	850	30	(	(	PUNCT
ftr-480	850	31	1992	1992	NUM
ftr-480	850	32	)	)	PUNCT
ftr-480	850	33	;	;	PUNCT
ftr-480	850	34	yin	yin	PROPN
ftr-480	850	35	et	et	PROPN
ftr-480	850	36	al	al	PROPN
ftr-480	850	37	.	.	PROPN
ftr-480	850	38	,	,	PUNCT
ftr-480	850	39	supra	supra	PROPN
ftr-480	850	40	note	note	VERB
ftr-480	850	41	45	45	NUM
ftr-480	850	42	,	,	PUNCT
ftr-480	850	43	at	at	ADP
ftr-480	850	44	246	246	NUM
ftr-480	850	45	-	-	SYM
ftr-480	850	46	47	47	NUM
ftr-480	850	47	,	,	PUNCT
ftr-480	850	48	257	257	NUM
ftr-480	850	49	-	-	SYM
ftr-480	850	50	58	58	NUM
ftr-480	850	51	.	.	PUNCT
ftr-480	851	1	94	94	NUM
ftr-480	851	2	.	.	PUNCT
ftr-480	852	1	determining	determine	VERB
ftr-480	852	2	the	the	DET
ftr-480	852	3	proper	proper	ADJ
ftr-480	852	4	withholding	withholding	NOUN
ftr-480	852	5	amount	amount	NOUN
ftr-480	852	6	would	would	AUX
ftr-480	852	7	also	also	ADV
ftr-480	852	8	be	be	AUX
ftr-480	852	9	a	a	DET
ftr-480	852	10	problem	problem	NOUN
ftr-480	852	11	for	for	ADP
ftr-480	852	12	the	the	DET
ftr-480	852	13	positive	positive	ADJ
ftr-480	852	14	cash	cash	NOUN
ftr-480	852	15	-	-	PUNCT
ftr-480	852	16	flow	flow	NOUN
ftr-480	852	17	tax	tax	NOUN
ftr-480	852	18	system	system	NOUN
ftr-480	852	19	.	.	PUNCT
ftr-480	853	1	see	see	VERB
ftr-480	853	2	committee	committee	NOUN
ftr-480	853	3	on	on	ADP
ftr-480	853	4	simplification	simplification	NOUN
ftr-480	853	5	,	,	PUNCT
ftr-480	853	6	supra	supra	PROPN
ftr-480	853	7	note	note	NOUN
ftr-480	853	8	17	17	NUM
ftr-480	853	9	,	,	PUNCT
ftr-480	853	10	at	at	ADP
ftr-480	853	11	421	421	NUM
ftr-480	853	12	;	;	PUNCT
ftr-480	853	13	graetz	graetz	NOUN
ftr-480	853	14	,	,	PUNCT
ftr-480	853	15	supra	supra	PROPN
ftr-480	853	16	note	note	PROPN
ftr-480	853	17	11	11	NUM
ftr-480	853	18	,	,	PUNCT
ftr-480	853	19	at	at	ADP
ftr-480	853	20	1595	1595	NUM
ftr-480	853	21	-	-	SYM
ftr-480	853	22	96	96	NUM
ftr-480	853	23	.	.	PUNCT
ftr-480	853	24	19951	19951	NUM
ftr-480	854	1	florida	florida	PROPN
ftr-480	854	2	tax	tax	PROPN
ftr-480	854	3	review	review	NOUN
ftr-480	854	4	4	4	NUM
ftr-480	854	5	.	.	NOUN
ftr-480	854	6	proper	proper	ADJ
ftr-480	854	7	taxable	taxable	NOUN
ftr-480	854	8	unit.-as	unit.-as	ADP
ftr-480	854	9	is	be	AUX
ftr-480	854	10	the	the	DET
ftr-480	854	11	case	case	NOUN
ftr-480	854	12	with	with	ADP
ftr-480	854	13	the	the	DET
ftr-480	854	14	income	income	NOUN
ftr-480	854	15	tax	tax	NOUN
ftr-480	854	16	,	,	PUNCT
ftr-480	854	17	many	many	ADJ
ftr-480	854	18	factors	factor	NOUN
ftr-480	854	19	affect	affect	VERB
ftr-480	854	20	the	the	DET
ftr-480	854	21	choice	choice	NOUN
ftr-480	854	22	of	of	ADP
ftr-480	854	23	taxable	taxable	ADJ
ftr-480	854	24	unit	unit	NOUN
ftr-480	854	25	for	for	ADP
ftr-480	854	26	the	the	DET
ftr-480	854	27	cash	cash	NOUN
ftr-480	854	28	-	-	PUNCT
ftr-480	854	29	flow	flow	NOUN
ftr-480	854	30	tax	tax	NOUN
ftr-480	854	31	,	,	PUNCT
ftr-480	854	32	and	and	CCONJ
ftr-480	854	33	there	there	PRON
ftr-480	854	34	is	be	VERB
ftr-480	854	35	no	no	DET
ftr-480	854	36	completely	completely	ADV
ftr-480	854	37	satisfactory	satisfactory	ADJ
ftr-480	854	38	solution	solution	NOUN
ftr-480	854	39	to	to	ADP
ftr-480	854	40	this	this	DET
ftr-480	854	41	issue	issue	NOUN
ftr-480	854	42	.	.	PUNCT
ftr-480	855	1	in	in	ADP
ftr-480	855	2	this	this	DET
ftr-480	855	3	section	section	NOUN
ftr-480	855	4	,	,	PUNCT
ftr-480	855	5	i	i	PRON
ftr-480	855	6	briefly	briefly	ADV
ftr-480	855	7	describe	describe	VERB
ftr-480	855	8	a	a	DET
ftr-480	855	9	few	few	ADJ
ftr-480	855	10	of	of	ADP
ftr-480	855	11	the	the	DET
ftr-480	855	12	considerations	consideration	NOUN
ftr-480	855	13	particularly	particularly	ADV
ftr-480	855	14	affecting	affect	VERB
ftr-480	855	15	low	low	ADJ
ftr-480	855	16	-	-	PUNCT
ftr-480	855	17	income	income	NOUN
ftr-480	855	18	taxpayers.95	taxpayers.95	NOUN
ftr-480	855	19	under	under	ADP
ftr-480	855	20	current	current	ADJ
ftr-480	855	21	law	law	NOUN
ftr-480	855	22	,	,	PUNCT
ftr-480	855	23	the	the	DET
ftr-480	855	24	basic	basic	ADJ
ftr-480	855	25	taxable	taxable	ADJ
ftr-480	855	26	unit	unit	NOUN
ftr-480	855	27	is	be	AUX
ftr-480	855	28	the	the	DET
ftr-480	855	29	individual	individual	NOUN
ftr-480	855	30	,	,	PUNCT
ftr-480	855	31	although	although	SCONJ
ftr-480	855	32	there	there	PRON
ftr-480	855	33	are	be	VERB
ftr-480	855	34	important	important	ADJ
ftr-480	855	35	exceptions	exception	NOUN
ftr-480	855	36	for	for	ADP
ftr-480	855	37	married	married	ADJ
ftr-480	855	38	couples	couple	NOUN
ftr-480	855	39	,	,	PUNCT
ftr-480	855	40	heads	head	NOUN
ftr-480	855	41	of	of	ADP
ftr-480	855	42	households	household	NOUN
ftr-480	855	43	,	,	PUNCT
ftr-480	855	44	and	and	CCONJ
ftr-480	855	45	taxpayers	taxpayer	NOUN
ftr-480	855	46	with	with	ADP
ftr-480	855	47	dependents	dependent	NOUN
ftr-480	855	48	.	.	PUNCT
ftr-480	856	1	96	96	NUM
ftr-480	856	2	for	for	ADP
ftr-480	856	3	example	example	NOUN
ftr-480	856	4	,	,	PUNCT
ftr-480	856	5	the	the	DET
ftr-480	856	6	so	so	ADV
ftr-480	856	7	-	-	PUNCT
ftr-480	856	8	called	call	VERB
ftr-480	856	9	"	"	PUNCT
ftr-480	856	10	kiddie	kiddie	ADJ
ftr-480	856	11	tax	tax	NOUN
ftr-480	856	12	,	,	PUNCT
ftr-480	856	13	"	"	PUNCT
ftr-480	856	14	under	under	ADP
ftr-480	856	15	which	which	PRON
ftr-480	856	16	certain	certain	ADJ
ftr-480	856	17	unearned	unearned	ADJ
ftr-480	856	18	income	income	NOUN
ftr-480	856	19	of	of	ADP
ftr-480	856	20	a	a	DET
ftr-480	856	21	minor	minor	ADJ
ftr-480	856	22	child	child	NOUN
ftr-480	856	23	is	be	AUX
ftr-480	856	24	taxed	tax	VERB
ftr-480	856	25	at	at	ADP
ftr-480	856	26	the	the	DET
ftr-480	856	27	parent	parent	NOUN
ftr-480	856	28	's	's	PART
ftr-480	856	29	marginal	marginal	ADJ
ftr-480	856	30	rate	rate	NOUN
ftr-480	856	31	,	,	PUNCT
ftr-480	856	32	requires	require	VERB
ftr-480	856	33	a	a	DET
ftr-480	856	34	tax	tax	NOUN
ftr-480	856	35	result	result	NOUN
ftr-480	856	36	comparable	comparable	ADJ
ftr-480	856	37	to	to	ADP
ftr-480	856	38	joint	joint	ADJ
ftr-480	856	39	filing	filing	NOUN
ftr-480	856	40	.	.	PUNCT
ftr-480	857	1	7	7	NUM
ftr-480	857	2	however	however	ADV
ftr-480	857	3	,	,	PUNCT
ftr-480	857	4	there	there	PRON
ftr-480	857	5	is	be	VERB
ftr-480	857	6	no	no	DET
ftr-480	857	7	general	general	ADJ
ftr-480	857	8	rule	rule	NOUN
ftr-480	857	9	requiring	require	VERB
ftr-480	857	10	or	or	CCONJ
ftr-480	857	11	permitting	permit	VERB
ftr-480	857	12	aggregate	aggregate	ADJ
ftr-480	857	13	reporting	reporting	NOUN
ftr-480	857	14	for	for	ADP
ftr-480	857	15	all	all	DET
ftr-480	857	16	members	member	NOUN
ftr-480	857	17	of	of	ADP
ftr-480	857	18	a	a	DET
ftr-480	857	19	family	family	NOUN
ftr-480	857	20	or	or	CCONJ
ftr-480	857	21	household	household	NOUN
ftr-480	857	22	.	.	PUNCT
ftr-480	858	1	a	a	DET
ftr-480	858	2	welfare	welfare	NOUN
ftr-480	858	3	perspective	perspective	NOUN
ftr-480	858	4	of	of	ADP
ftr-480	858	5	the	the	DET
ftr-480	858	6	negative	negative	ADJ
ftr-480	858	7	cash	cash	NOUN
ftr-480	858	8	-	-	PUNCT
ftr-480	858	9	flow	flow	NOUN
ftr-480	858	10	tax	tax	NOUN
ftr-480	858	11	system	system	NOUN
ftr-480	858	12	supports	support	VERB
ftr-480	858	13	a	a	DET
ftr-480	858	14	broad	broad	ADJ
ftr-480	858	15	definition	definition	NOUN
ftr-480	858	16	of	of	ADP
ftr-480	858	17	the	the	DET
ftr-480	858	18	taxable	taxable	ADJ
ftr-480	858	19	unit	unit	NOUN
ftr-480	858	20	,	,	PUNCT
ftr-480	858	21	perhaps	perhaps	ADV
ftr-480	858	22	encompassing	encompass	VERB
ftr-480	858	23	the	the	DET
ftr-480	858	24	taxpayer	taxpayer	NOUN
ftr-480	858	25	's	's	PART
ftr-480	858	26	"	"	PUNCT
ftr-480	858	27	family	family	NOUN
ftr-480	858	28	"	"	PUNCT
ftr-480	858	29	or	or	CCONJ
ftr-480	858	30	"	"	PUNCT
ftr-480	858	31	household	household	NOUN
ftr-480	858	32	.	.	PUNCT
ftr-480	859	1	'	'	PUNCT
ftr-480	859	2	9	9	NUM
ftr-480	859	3	8	8	NUM
ftr-480	859	4	in	in	ADP
ftr-480	859	5	determining	determine	VERB
ftr-480	859	6	need	need	NOUN
ftr-480	859	7	-	-	PUNCT
ftr-480	859	8	based	base	VERB
ftr-480	859	9	entitlement	entitlement	NOUN
ftr-480	859	10	to	to	ADP
ftr-480	859	11	the	the	DET
ftr-480	859	12	negative	negative	ADJ
ftr-480	859	13	tax	tax	NOUN
ftr-480	859	14	subsidy	subsidy	NOUN
ftr-480	860	1	,	,	PUNCT
ftr-480	860	2	it	it	PRON
ftr-480	860	3	would	would	AUX
ftr-480	860	4	make	make	VERB
ftr-480	860	5	sense	sense	NOUN
ftr-480	860	6	to	to	PART
ftr-480	860	7	consider	consider	VERB
ftr-480	860	8	the	the	DET
ftr-480	860	9	economic	economic	ADJ
ftr-480	860	10	status	status	NOUN
ftr-480	860	11	of	of	ADP
ftr-480	860	12	the	the	DET
ftr-480	860	13	taxpayer	taxpayer	NOUN
ftr-480	860	14	's	's	PART
ftr-480	860	15	entire	entire	ADJ
ftr-480	860	16	support	support	NOUN
ftr-480	860	17	group	group	NOUN
ftr-480	860	18	.	.	PUNCT
ftr-480	861	1	for	for	ADP
ftr-480	861	2	example	example	NOUN
ftr-480	861	3	,	,	PUNCT
ftr-480	861	4	it	it	PRON
ftr-480	861	5	would	would	AUX
ftr-480	861	6	not	not	PART
ftr-480	861	7	be	be	AUX
ftr-480	861	8	appropriate	appropriate	ADJ
ftr-480	861	9	to	to	PART
ftr-480	861	10	award	award	VERB
ftr-480	861	11	the	the	DET
ftr-480	861	12	subsidy	subsidy	NOUN
ftr-480	861	13	to	to	ADP
ftr-480	861	14	a	a	DET
ftr-480	861	15	low	low	ADJ
ftr-480	861	16	-	-	PUNCT
ftr-480	861	17	income	income	NOUN
ftr-480	861	18	taxpayer	taxpayer	NOUN
ftr-480	861	19	who	who	PRON
ftr-480	861	20	can	can	AUX
ftr-480	861	21	look	look	VERB
ftr-480	861	22	for	for	ADP
ftr-480	861	23	support	support	NOUN
ftr-480	861	24	to	to	ADP
ftr-480	861	25	a	a	DET
ftr-480	861	26	spouse	spouse	NOUN
ftr-480	861	27	,	,	PUNCT
ftr-480	861	28	parent	parent	NOUN
ftr-480	861	29	,	,	PUNCT
ftr-480	861	30	or	or	CCONJ
ftr-480	861	31	other	other	ADJ
ftr-480	861	32	relative	relative	ADJ
ftr-480	861	33	with	with	ADP
ftr-480	861	34	sufficient	sufficient	ADJ
ftr-480	861	35	resources	resource	NOUN
ftr-480	861	36	and	and	CCONJ
ftr-480	861	37	income.99	income.99	VERB
ftr-480	861	38	a	a	DET
ftr-480	861	39	broad	broad	ADJ
ftr-480	861	40	definition	definition	NOUN
ftr-480	861	41	of	of	ADP
ftr-480	861	42	the	the	DET
ftr-480	861	43	taxable	taxable	ADJ
ftr-480	861	44	unit	unit	NOUN
ftr-480	861	45	is	be	AUX
ftr-480	861	46	consonant	consonant	ADJ
ftr-480	861	47	with	with	ADP
ftr-480	861	48	federal	federal	ADJ
ftr-480	861	49	welfare	welfare	NOUN
ftr-480	861	50	programs	program	NOUN
ftr-480	861	51	.	.	PUNCT
ftr-480	862	1	"	"	PUNCT
ftr-480	862	2	°	°	PRON
ftr-480	862	3	95	95	NUM
ftr-480	862	4	.	.	PUNCT
ftr-480	863	1	for	for	ADP
ftr-480	863	2	comprehensive	comprehensive	ADJ
ftr-480	863	3	analyses	analysis	NOUN
ftr-480	863	4	of	of	ADP
ftr-480	863	5	this	this	DET
ftr-480	863	6	question	question	NOUN
ftr-480	863	7	in	in	ADP
ftr-480	863	8	connection	connection	NOUN
ftr-480	863	9	with	with	ADP
ftr-480	863	10	the	the	DET
ftr-480	863	11	income	income	NOUN
ftr-480	863	12	tax	tax	NOUN
ftr-480	863	13	,	,	PUNCT
ftr-480	863	14	see	see	VERB
ftr-480	863	15	staff	staff	NOUN
ftr-480	863	16	of	of	ADP
ftr-480	863	17	joint	joint	ADJ
ftr-480	863	18	comm	comm	NOUN
ftr-480	863	19	.	.	PUNCT
ftr-480	864	1	on	on	ADP
ftr-480	864	2	tax'n	tax'n	NOUN
ftr-480	864	3	,	,	PUNCT
ftr-480	864	4	the	the	DET
ftr-480	864	5	income	income	NOUN
ftr-480	864	6	tax	tax	NOUN
ftr-480	864	7	treatment	treatment	NOUN
ftr-480	864	8	of	of	ADP
ftr-480	864	9	married	married	ADJ
ftr-480	864	10	couples	couple	NOUN
ftr-480	864	11	and	and	CCONJ
ftr-480	864	12	single	single	ADJ
ftr-480	864	13	persons	person	NOUN
ftr-480	864	14	,	,	PUNCT
ftr-480	864	15	96th	96th	ADJ
ftr-480	864	16	cong	cong	NOUN
ftr-480	864	17	.	.	PROPN
ftr-480	864	18	,	,	PUNCT
ftr-480	864	19	2d	2d	NUM
ftr-480	864	20	sess	sess	NOUN
ftr-480	864	21	.	.	PUNCT
ftr-480	865	1	(	(	PUNCT
ftr-480	865	2	1980	1980	NUM
ftr-480	865	3	)	)	PUNCT
ftr-480	866	1	[	[	X
ftr-480	866	2	hereinafter	hereinafter	NOUN
ftr-480	866	3	jct	jct	NOUN
ftr-480	866	4	married	married	ADJ
ftr-480	866	5	couple	couple	NOUN
ftr-480	866	6	report	report	NOUN
ftr-480	866	7	]	]	X
ftr-480	866	8	;	;	PUNCT
ftr-480	866	9	boris	boris	PROPN
ftr-480	866	10	i.	i.	PROPN
ftr-480	866	11	bittker	bittker	PROPN
ftr-480	866	12	,	,	PUNCT
ftr-480	866	13	federal	federal	ADJ
ftr-480	866	14	income	income	NOUN
ftr-480	866	15	taxation	taxation	NOUN
ftr-480	866	16	and	and	CCONJ
ftr-480	866	17	the	the	DET
ftr-480	866	18	family	family	NOUN
ftr-480	866	19	,	,	PUNCT
ftr-480	866	20	27	27	NUM
ftr-480	866	21	stan	stan	NOUN
ftr-480	866	22	.	.	PUNCT
ftr-480	867	1	l.	l.	PROPN
ftr-480	867	2	rev	rev	PROPN
ftr-480	867	3	.	.	PROPN
ftr-480	867	4	1389	1389	NUM
ftr-480	867	5	(	(	PUNCT
ftr-480	867	6	1975	1975	NUM
ftr-480	867	7	)	)	PUNCT
ftr-480	867	8	;	;	PUNCT
ftr-480	867	9	marjorie	marjorie	PROPN
ftr-480	867	10	e.	e.	PROPN
ftr-480	867	11	kornhauser	kornhauser	PROPN
ftr-480	867	12	,	,	PUNCT
ftr-480	867	13	love	love	NOUN
ftr-480	867	14	,	,	PUNCT
ftr-480	867	15	money	money	NOUN
ftr-480	867	16	,	,	PUNCT
ftr-480	867	17	and	and	CCONJ
ftr-480	867	18	the	the	DET
ftr-480	867	19	irs	irs	PROPN
ftr-480	867	20	:	:	PUNCT
ftr-480	867	21	family	family	NOUN
ftr-480	867	22	,	,	PUNCT
ftr-480	867	23	income	income	NOUN
ftr-480	867	24	-	-	PUNCT
ftr-480	867	25	sharing	sharing	NOUN
ftr-480	867	26	,	,	PUNCT
ftr-480	867	27	and	and	CCONJ
ftr-480	867	28	the	the	DET
ftr-480	867	29	joint	joint	ADJ
ftr-480	867	30	income	income	NOUN
ftr-480	867	31	tax	tax	NOUN
ftr-480	867	32	return	return	NOUN
ftr-480	867	33	,	,	PUNCT
ftr-480	867	34	45	45	NUM
ftr-480	867	35	hastings	hastings	PROPN
ftr-480	867	36	l.j	l.j	PROPN
ftr-480	867	37	.	.	PROPN
ftr-480	867	38	63	63	NUM
ftr-480	867	39	(	(	PUNCT
ftr-480	867	40	1993	1993	NUM
ftr-480	867	41	)	)	PUNCT
ftr-480	867	42	;	;	PUNCT
ftr-480	867	43	edward	edward	PROPN
ftr-480	867	44	j.	j.	PROPN
ftr-480	867	45	mccaffery	mccaffery	PROPN
ftr-480	867	46	,	,	PUNCT
ftr-480	867	47	taxation	taxation	NOUN
ftr-480	867	48	and	and	CCONJ
ftr-480	867	49	the	the	DET
ftr-480	867	50	family	family	NOUN
ftr-480	867	51	:	:	PUNCT
ftr-480	867	52	a	a	DET
ftr-480	867	53	fresh	fresh	ADJ
ftr-480	867	54	look	look	NOUN
ftr-480	867	55	at	at	ADP
ftr-480	867	56	behavioral	behavioral	ADJ
ftr-480	867	57	gender	gender	NOUN
ftr-480	867	58	biases	bias	NOUN
ftr-480	867	59	in	in	ADP
ftr-480	867	60	the	the	DET
ftr-480	867	61	code	code	NOUN
ftr-480	867	62	,	,	PUNCT
ftr-480	867	63	40	40	NUM
ftr-480	867	64	ucla	ucla	PROPN
ftr-480	867	65	l.	l.	PROPN
ftr-480	867	66	rev	rev	PROPN
ftr-480	867	67	.	.	PROPN
ftr-480	867	68	983	983	NUM
ftr-480	867	69	(	(	PUNCT
ftr-480	867	70	1993	1993	NUM
ftr-480	867	71	)	)	PUNCT
ftr-480	867	72	;	;	PUNCT
ftr-480	867	73	michael	michael	PROPN
ftr-480	867	74	j.	j.	PROPN
ftr-480	867	75	mcintyre	mcintyre	PROPN
ftr-480	867	76	&	&	CCONJ
ftr-480	867	77	oliver	oliver	PROPN
ftr-480	867	78	oldman	oldman	PROPN
ftr-480	867	79	,	,	PUNCT
ftr-480	867	80	taxation	taxation	NOUN
ftr-480	867	81	of	of	ADP
ftr-480	867	82	the	the	DET
ftr-480	867	83	family	family	NOUN
ftr-480	867	84	in	in	ADP
ftr-480	867	85	a	a	DET
ftr-480	867	86	comprehensive	comprehensive	ADJ
ftr-480	867	87	and	and	CCONJ
ftr-480	867	88	simplified	simplified	ADJ
ftr-480	867	89	income	income	NOUN
ftr-480	867	90	tax	tax	NOUN
ftr-480	867	91	,	,	PUNCT
ftr-480	867	92	90	90	NUM
ftr-480	867	93	harv	harv	NOUN
ftr-480	867	94	.	.	PUNCT
ftr-480	868	1	l.	l.	PROPN
ftr-480	868	2	rev	rev	PROPN
ftr-480	868	3	.	.	PROPN
ftr-480	868	4	1573	1573	NUM
ftr-480	868	5	(	(	PUNCT
ftr-480	868	6	1977	1977	NUM
ftr-480	868	7	)	)	PUNCT
ftr-480	868	8	;	;	PUNCT
ftr-480	868	9	martin	martin	PROPN
ftr-480	868	10	j.	j.	PROPN
ftr-480	868	11	mcmahon	mcmahon	PROPN
ftr-480	868	12	,	,	PUNCT
ftr-480	868	13	jr	jr	PROPN
ftr-480	868	14	.	.	PROPN
ftr-480	868	15	,	,	PUNCT
ftr-480	868	16	expanding	expand	VERB
ftr-480	868	17	the	the	DET
ftr-480	868	18	taxable	taxable	ADJ
ftr-480	868	19	unit	unit	NOUN
ftr-480	868	20	:	:	PUNCT
ftr-480	868	21	the	the	DET
ftr-480	868	22	aggregation	aggregation	NOUN
ftr-480	868	23	of	of	ADP
ftr-480	868	24	the	the	DET
ftr-480	868	25	income	income	NOUN
ftr-480	868	26	of	of	ADP
ftr-480	868	27	children	child	NOUN
ftr-480	868	28	and	and	CCONJ
ftr-480	868	29	parents	parent	NOUN
ftr-480	868	30	,	,	PUNCT
ftr-480	868	31	56	56	NUM
ftr-480	868	32	n.y.u	n.y.u	NOUN
ftr-480	868	33	.	.	PUNCT
ftr-480	869	1	l.	l.	PROPN
ftr-480	869	2	rev	rev	PROPN
ftr-480	869	3	.	.	PROPN
ftr-480	870	1	60	60	NUM
ftr-480	870	2	(	(	PUNCT
ftr-480	870	3	1981	1981	NUM
ftr-480	870	4	)	)	PUNCT
ftr-480	870	5	;	;	PUNCT
ftr-480	870	6	stanley	stanley	PROPN
ftr-480	870	7	s.	s.	PROPN
ftr-480	870	8	surrey	surrey	PROPN
ftr-480	870	9	,	,	PUNCT
ftr-480	870	10	family	family	NOUN
ftr-480	870	11	income	income	NOUN
ftr-480	870	12	and	and	CCONJ
ftr-480	870	13	federal	federal	ADJ
ftr-480	870	14	taxation	taxation	NOUN
ftr-480	870	15	,	,	PUNCT
ftr-480	870	16	24	24	NUM
ftr-480	870	17	taxes	taxis	NOUN
ftr-480	870	18	980	980	NUM
ftr-480	870	19	(	(	PUNCT
ftr-480	870	20	1946	1946	NUM
ftr-480	870	21	)	)	PUNCT
ftr-480	870	22	;	;	PUNCT
ftr-480	870	23	lawrence	lawrence	PROPN
ftr-480	870	24	zelenak	zelenak	PROPN
ftr-480	870	25	,	,	PUNCT
ftr-480	870	26	marriage	marriage	NOUN
ftr-480	870	27	and	and	CCONJ
ftr-480	870	28	the	the	DET
ftr-480	870	29	income	income	NOUN
ftr-480	870	30	tax	tax	NOUN
ftr-480	870	31	,	,	PUNCT
ftr-480	870	32	67	67	NUM
ftr-480	870	33	s.	s.	PROPN
ftr-480	870	34	cal	cal	PROPN
ftr-480	870	35	.	.	PUNCT
ftr-480	871	1	l.	l.	PROPN
ftr-480	871	2	rev	rev	PROPN
ftr-480	871	3	.	.	PROPN
ftr-480	871	4	339	339	NUM
ftr-480	871	5	(	(	PUNCT
ftr-480	871	6	1994	1994	NUM
ftr-480	871	7	)	)	PUNCT
ftr-480	871	8	.	.	PUNCT
ftr-480	872	1	96	96	NUM
ftr-480	872	2	.	.	PUNCT
ftr-480	873	1	irc	irc	VERB
ftr-480	873	2	§	§	PROPN
ftr-480	873	3	§	§	PROPN
ftr-480	873	4	l(a	l(a	PROPN
ftr-480	873	5	)	)	PUNCT
ftr-480	873	6	,	,	PUNCT
ftr-480	873	7	(	(	PUNCT
ftr-480	873	8	b	b	X
ftr-480	873	9	)	)	PUNCT
ftr-480	873	10	,	,	PUNCT
ftr-480	873	11	151(c	151(c	PROPN
ftr-480	873	12	)	)	PUNCT
ftr-480	873	13	.	.	PUNCT
ftr-480	874	1	97	97	NUM
ftr-480	874	2	.	.	PUNCT
ftr-480	874	3	irc	irc	PROPN
ftr-480	874	4	§	§	PROPN
ftr-480	874	5	l(g	l(g	PROPN
ftr-480	874	6	)	)	PUNCT
ftr-480	874	7	.	.	PUNCT
ftr-480	875	1	under	under	ADP
ftr-480	875	2	certain	certain	ADJ
ftr-480	875	3	circumstances	circumstance	NOUN
ftr-480	875	4	,	,	PUNCT
ftr-480	875	5	the	the	DET
ftr-480	875	6	parent	parent	NOUN
ftr-480	875	7	may	may	AUX
ftr-480	875	8	elect	elect	VERB
ftr-480	875	9	to	to	PART
ftr-480	875	10	have	have	VERB
ftr-480	875	11	the	the	DET
ftr-480	875	12	child	child	NOUN
ftr-480	875	13	's	's	PART
ftr-480	875	14	income	income	NOUN
ftr-480	875	15	reported	report	VERB
ftr-480	875	16	on	on	ADP
ftr-480	875	17	the	the	DET
ftr-480	875	18	parent	parent	NOUN
ftr-480	875	19	's	's	PART
ftr-480	875	20	return	return	NOUN
ftr-480	875	21	,	,	PUNCT
ftr-480	875	22	thereby	thereby	ADV
ftr-480	875	23	relieving	relieve	VERB
ftr-480	875	24	the	the	DET
ftr-480	875	25	child	child	NOUN
ftr-480	875	26	of	of	ADP
ftr-480	875	27	the	the	DET
ftr-480	875	28	need	need	NOUN
ftr-480	875	29	to	to	PART
ftr-480	875	30	file	file	VERB
ftr-480	875	31	a	a	DET
ftr-480	875	32	return	return	NOUN
ftr-480	875	33	.	.	PUNCT
ftr-480	876	1	irc	irc	PROPN
ftr-480	876	2	§	§	PROPN
ftr-480	876	3	1(g)(7	1(g)(7	PROPN
ftr-480	876	4	)	)	PUNCT
ftr-480	876	5	.	.	PUNCT
ftr-480	877	1	98	98	NUM
ftr-480	877	2	.	.	PUNCT
ftr-480	878	1	see	see	VERB
ftr-480	878	2	alstott	alstott	NOUN
ftr-480	878	3	-	-	PUNCT
ftr-480	878	4	fundamental	fundamental	ADJ
ftr-480	878	5	dilemmas	dilemma	NOUN
ftr-480	878	6	,	,	PUNCT
ftr-480	878	7	supra	supra	PROPN
ftr-480	878	8	note	note	PROPN
ftr-480	878	9	68	68	NUM
ftr-480	878	10	,	,	PUNCT
ftr-480	878	11	at	at	ADP
ftr-480	878	12	611	611	NUM
ftr-480	878	13	;	;	PUNCT
ftr-480	878	14	alstott	alstott	NOUN
ftr-480	878	15	-	-	PUNCT
ftr-480	878	16	oversimplifled	oversimplifle	VERB
ftr-480	878	17	case	case	NOUN
ftr-480	878	18	,	,	PUNCT
ftr-480	878	19	supra	supra	PROPN
ftr-480	878	20	note	note	PROPN
ftr-480	878	21	68	68	NUM
ftr-480	878	22	,	,	PUNCT
ftr-480	878	23	at	at	ADP
ftr-480	878	24	576	576	NUM
ftr-480	878	25	-	-	SYM
ftr-480	878	26	79	79	NUM
ftr-480	878	27	;	;	PUNCT
ftr-480	878	28	klein	klein	PROPN
ftr-480	878	29	-	-	PUNCT
ftr-480	878	30	family	family	NOUN
ftr-480	878	31	unit	unit	NOUN
ftr-480	878	32	rules	rule	NOUN
ftr-480	878	33	,	,	PUNCT
ftr-480	878	34	supra	supra	PROPN
ftr-480	878	35	note	note	PROPN
ftr-480	878	36	68	68	NUM
ftr-480	878	37	,	,	PUNCT
ftr-480	878	38	at	at	ADP
ftr-480	878	39	370	370	NUM
ftr-480	878	40	-	-	SYM
ftr-480	878	41	72	72	NUM
ftr-480	878	42	;	;	PUNCT
ftr-480	878	43	popkin	popkin	NOUN
ftr-480	878	44	,	,	PUNCT
ftr-480	878	45	supra	supra	PROPN
ftr-480	878	46	note	note	NOUN
ftr-480	878	47	68	68	NUM
ftr-480	878	48	,	,	PUNCT
ftr-480	878	49	at	at	ADP
ftr-480	878	50	403	403	NUM
ftr-480	878	51	-	-	SYM
ftr-480	878	52	04	04	NUM
ftr-480	878	53	.	.	PUNCT
ftr-480	879	1	99	99	NUM
ftr-480	879	2	.	.	PUNCT
ftr-480	880	1	see	see	VERB
ftr-480	880	2	zelenak	zelenak	NOUN
ftr-480	880	3	,	,	PUNCT
ftr-480	880	4	supra	supra	PROPN
ftr-480	880	5	note	note	NOUN
ftr-480	880	6	95	95	NUM
ftr-480	880	7	,	,	PUNCT
ftr-480	880	8	at	at	ADP
ftr-480	880	9	398	398	NUM
ftr-480	880	10	-	-	SYM
ftr-480	880	11	99	99	NUM
ftr-480	880	12	.	.	NOUN
ftr-480	880	13	100	100	NUM
ftr-480	880	14	.	.	PUNCT
ftr-480	881	1	for	for	ADP
ftr-480	881	2	afdc	afdc	NOUN
ftr-480	881	3	,	,	PUNCT
ftr-480	881	4	where	where	SCONJ
ftr-480	881	5	the	the	DET
ftr-480	881	6	recipient	recipient	NOUN
ftr-480	881	7	is	be	AUX
ftr-480	881	8	technically	technically	ADV
ftr-480	881	9	the	the	DET
ftr-480	881	10	dependent	dependent	ADJ
ftr-480	881	11	child	child	NOUN
ftr-480	881	12	,	,	PUNCT
ftr-480	881	13	the	the	DET
ftr-480	881	14	income	income	NOUN
ftr-480	881	15	and	and	CCONJ
ftr-480	881	16	resources	resource	NOUN
ftr-480	881	17	of	of	ADP
ftr-480	881	18	any	any	DET
ftr-480	881	19	parent	parent	NOUN
ftr-480	881	20	or	or	CCONJ
ftr-480	881	21	sibling	sibling	NOUN
ftr-480	881	22	of	of	ADP
ftr-480	881	23	the	the	DET
ftr-480	881	24	child	child	NOUN
ftr-480	881	25	living	live	VERB
ftr-480	881	26	in	in	ADP
ftr-480	881	27	the	the	DET
ftr-480	881	28	same	same	ADJ
ftr-480	881	29	home	home	NOUN
ftr-480	881	30	is	be	AUX
ftr-480	881	31	considered	consider	VERB
ftr-480	881	32	.	.	PUNCT
ftr-480	882	1	42	42	NUM
ftr-480	882	2	u.s.c	u.s.c	ADJ
ftr-480	882	3	.	.	PUNCT
ftr-480	883	1	§	§	PROPN
ftr-480	883	2	602(a)(38	602(a)(38	NUM
ftr-480	883	3	)	)	PUNCT
ftr-480	883	4	(	(	PUNCT
ftr-480	883	5	1994	1994	NUM
ftr-480	883	6	)	)	PUNCT
ftr-480	883	7	.	.	PUNCT
ftr-480	884	1	in	in	ADP
ftr-480	884	2	addition	addition	NOUN
ftr-480	884	3	,	,	PUNCT
ftr-480	884	4	under	under	ADP
ftr-480	884	5	certain	certain	ADJ
ftr-480	884	6	circumstances	circumstance	NOUN
ftr-480	884	7	,	,	PUNCT
ftr-480	884	8	the	the	DET
ftr-480	884	9	income	income	NOUN
ftr-480	884	10	and	and	CCONJ
ftr-480	884	11	resources	resource	NOUN
ftr-480	884	12	of	of	ADP
ftr-480	884	13	other	other	ADJ
ftr-480	884	14	persons	person	NOUN
ftr-480	884	15	living	live	VERB
ftr-480	884	16	in	in	ADP
ftr-480	884	17	the	the	DET
ftr-480	884	18	home	home	NOUN
ftr-480	884	19	is	be	AUX
ftr-480	884	20	included	include	VERB
ftr-480	884	21	.	.	PUNCT
ftr-480	885	1	see	see	VERB
ftr-480	885	2	i	i	PRON
ftr-480	885	3	d.	d.	PROPN
ftr-480	885	4	at	at	ADP
ftr-480	885	5	§	§	PROPN
ftr-480	885	6	602(a)(39	602(a)(39	NUM
ftr-480	885	7	)	)	PUNCT
ftr-480	885	8	(	(	PUNCT
ftr-480	885	9	deemed	deem	VERB
ftr-480	885	10	inclusion	inclusion	NOUN
ftr-480	885	11	of	of	ADP
ftr-480	885	12	grandparent	grandparent	NOUN
ftr-480	885	13	's	's	PART
ftr-480	885	14	income	income	NOUN
ftr-480	885	15	and	and	CCONJ
ftr-480	885	16	resources	resource	NOUN
ftr-480	885	17	)	)	PUNCT
ftr-480	885	18	;	;	PUNCT
ftr-480	885	19	afdc	afdc	VERB
ftr-480	885	20	program	program	NOUN
ftr-480	885	21	rules	rule	NOUN
ftr-480	885	22	,	,	PUNCT
ftr-480	885	23	supra	supra	PROPN
ftr-480	885	24	note	note	NOUN
ftr-480	885	25	69	69	NUM
ftr-480	885	26	,	,	PUNCT
ftr-480	885	27	at	at	ADP
ftr-480	885	28	101l	101l	NOUN
ftr-480	885	29	.	.	PUNCT
ftr-480	886	1	for	for	ADP
ftr-480	886	2	food	food	NOUN
ftr-480	886	3	[	[	X
ftr-480	886	4	vol	vol	NOUN
ftr-480	886	5	2:8	2:8	NUM
ftr-480	886	6	accommodating	accommodate	VERB
ftr-480	886	7	the	the	DET
ftr-480	886	8	"	"	PUNCT
ftr-480	886	9	'	'	PUNCT
ftr-480	886	10	low	low	ADJ
ftr-480	886	11	-	-	PUNCT
ftr-480	886	12	income	income	NOUN
ftr-480	886	13	in	in	ADP
ftr-480	886	14	theory	theory	NOUN
ftr-480	886	15	,	,	PUNCT
ftr-480	886	16	household	household	NOUN
ftr-480	886	17	consumption	consumption	NOUN
ftr-480	886	18	should	should	AUX
ftr-480	886	19	be	be	AUX
ftr-480	886	20	apportioned	apportion	VERB
ftr-480	886	21	among	among	ADP
ftr-480	886	22	the	the	DET
ftr-480	886	23	members	member	NOUN
ftr-480	886	24	of	of	ADP
ftr-480	886	25	the	the	DET
ftr-480	886	26	household	household	NOUN
ftr-480	886	27	by	by	ADP
ftr-480	886	28	including	include	VERB
ftr-480	886	29	gifts	gift	NOUN
ftr-480	886	30	and	and	CCONJ
ftr-480	886	31	support	support	NOUN
ftr-480	886	32	transfers	transfer	NOUN
ftr-480	886	33	in	in	ADP
ftr-480	886	34	the	the	DET
ftr-480	886	35	donee	donee	NOUN
ftr-480	886	36	's	's	PART
ftr-480	886	37	cash	cash	NOUN
ftr-480	886	38	-	-	PUNCT
ftr-480	886	39	flow	flow	NOUN
ftr-480	886	40	tax	tax	NOUN
ftr-480	886	41	base	base	NOUN
ftr-480	886	42	and	and	CCONJ
ftr-480	886	43	allowing	allow	VERB
ftr-480	886	44	the	the	DET
ftr-480	886	45	donor	donor	NOUN
ftr-480	886	46	a	a	DET
ftr-480	886	47	deduction	deduction	NOUN
ftr-480	886	48	for	for	ADP
ftr-480	886	49	those	those	DET
ftr-480	886	50	amounts	amount	NOUN
ftr-480	886	51	.	.	PUNCT
ftr-480	887	1	thus	thus	ADV
ftr-480	887	2	,	,	PUNCT
ftr-480	887	3	a	a	DET
ftr-480	887	4	taxpayer	taxpayer	NOUN
ftr-480	887	5	who	who	PRON
ftr-480	887	6	is	be	AUX
ftr-480	887	7	supported	support	VERB
ftr-480	887	8	by	by	ADP
ftr-480	887	9	others	other	NOUN
ftr-480	887	10	,	,	PUNCT
ftr-480	887	11	and	and	CCONJ
ftr-480	887	12	is	be	AUX
ftr-480	887	13	therefore	therefore	ADV
ftr-480	887	14	not	not	PART
ftr-480	887	15	needy	needy	ADJ
ftr-480	887	16	,	,	PUNCT
ftr-480	887	17	should	should	AUX
ftr-480	887	18	report	report	VERB
ftr-480	887	19	enough	enough	ADJ
ftr-480	887	20	consumed	consume	VERB
ftr-480	887	21	income	income	NOUN
ftr-480	887	22	to	to	PART
ftr-480	887	23	be	be	AUX
ftr-480	887	24	disqualified	disqualify	VERB
ftr-480	887	25	from	from	ADP
ftr-480	887	26	the	the	DET
ftr-480	887	27	negative	negative	ADJ
ftr-480	887	28	tax	tax	NOUN
ftr-480	887	29	benefit	benefit	NOUN
ftr-480	887	30	,	,	PUNCT
ftr-480	887	31	even	even	ADV
ftr-480	887	32	if	if	SCONJ
ftr-480	887	33	the	the	DET
ftr-480	887	34	taxpayer	taxpayer	NOUN
ftr-480	887	35	files	file	VERB
ftr-480	887	36	individually	individually	ADV
ftr-480	887	37	.	.	PUNCT
ftr-480	888	1	but	but	CCONJ
ftr-480	888	2	it	it	PRON
ftr-480	888	3	may	may	AUX
ftr-480	888	4	be	be	AUX
ftr-480	888	5	difficult	difficult	ADJ
ftr-480	888	6	to	to	PART
ftr-480	888	7	enforce	enforce	VERB
ftr-480	888	8	accurate	accurate	ADJ
ftr-480	888	9	reporting	reporting	NOUN
ftr-480	888	10	of	of	ADP
ftr-480	888	11	many	many	ADJ
ftr-480	888	12	common	common	ADJ
ftr-480	888	13	forms	form	NOUN
ftr-480	888	14	of	of	ADP
ftr-480	888	15	support	support	NOUN
ftr-480	888	16	,	,	PUNCT
ftr-480	888	17	including	include	VERB
ftr-480	888	18	food	food	NOUN
ftr-480	888	19	,	,	PUNCT
ftr-480	888	20	housing	housing	NOUN
ftr-480	888	21	,	,	PUNCT
ftr-480	888	22	and	and	CCONJ
ftr-480	888	23	clothing	clothing	NOUN
ftr-480	888	24	.	.	PUNCT
ftr-480	889	1	moreover	moreover	ADV
ftr-480	889	2	,	,	PUNCT
ftr-480	889	3	as	as	SCONJ
ftr-480	889	4	previously	previously	ADV
ftr-480	889	5	discussed	discuss	VERB
ftr-480	889	6	,	,	PUNCT
ftr-480	889	7	it	it	PRON
ftr-480	889	8	may	may	AUX
ftr-480	889	9	be	be	AUX
ftr-480	889	10	appropriate	appropriate	ADJ
ftr-480	889	11	to	to	PART
ftr-480	889	12	use	use	VERB
ftr-480	889	13	economic	economic	ADJ
ftr-480	889	14	income	income	NOUN
ftr-480	889	15	,	,	PUNCT
ftr-480	889	16	not	not	PART
ftr-480	889	17	consumed	consume	VERB
ftr-480	889	18	income	income	NOUN
ftr-480	889	19	,	,	PUNCT
ftr-480	889	20	as	as	SCONJ
ftr-480	889	21	the	the	DET
ftr-480	889	22	measuring	measure	VERB
ftr-480	889	23	stick	stick	NOUN
ftr-480	889	24	for	for	ADP
ftr-480	889	25	testing	testing	NOUN
ftr-480	889	26	eligibility	eligibility	NOUN
ftr-480	889	27	for	for	ADP
ftr-480	889	28	the	the	DET
ftr-480	889	29	negative	negative	ADJ
ftr-480	889	30	tax	tax	NOUN
ftr-480	889	31	subsidy	subsidy	NOUN
ftr-480	889	32	,	,	PUNCT
ftr-480	889	33	and	and	CCONJ
ftr-480	889	34	gifts	gift	NOUN
ftr-480	889	35	and	and	CCONJ
ftr-480	889	36	support	support	NOUN
ftr-480	889	37	transfers	transfer	NOUN
ftr-480	889	38	may	may	AUX
ftr-480	889	39	not	not	PART
ftr-480	889	40	be	be	AUX
ftr-480	889	41	treated	treat	VERB
ftr-480	889	42	as	as	ADP
ftr-480	889	43	economic	economic	ADJ
ftr-480	889	44	income	income	NOUN
ftr-480	889	45	.	.	PUNCT
ftr-480	890	1	at	at	ADP
ftr-480	890	2	first	first	ADJ
ftr-480	890	3	blush	blush	NOUN
ftr-480	890	4	,	,	PUNCT
ftr-480	890	5	a	a	DET
ftr-480	890	6	family	family	NOUN
ftr-480	890	7	or	or	CCONJ
ftr-480	890	8	household	household	NOUN
ftr-480	890	9	taxable	taxable	ADJ
ftr-480	890	10	unit	unit	NOUN
ftr-480	890	11	might	might	AUX
ftr-480	890	12	also	also	ADV
ftr-480	890	13	seem	seem	VERB
ftr-480	890	14	to	to	PART
ftr-480	890	15	be	be	AUX
ftr-480	890	16	a	a	DET
ftr-480	890	17	necessary	necessary	ADJ
ftr-480	890	18	feature	feature	NOUN
ftr-480	890	19	of	of	ADP
ftr-480	890	20	the	the	DET
ftr-480	890	21	positive	positive	ADJ
ftr-480	890	22	cash	cash	NOUN
ftr-480	890	23	-	-	PUNCT
ftr-480	890	24	flow	flow	NOUN
ftr-480	890	25	tax	tax	NOUN
ftr-480	890	26	system	system	NOUN
ftr-480	890	27	because	because	SCONJ
ftr-480	890	28	of	of	ADP
ftr-480	890	29	the	the	DET
ftr-480	890	30	likely	likely	ADJ
ftr-480	890	31	pooling	pooling	NOUN
ftr-480	890	32	of	of	ADP
ftr-480	890	33	consumption	consumption	NOUN
ftr-480	890	34	expenditures	expenditure	NOUN
ftr-480	890	35	within	within	ADP
ftr-480	890	36	the	the	DET
ftr-480	890	37	family	family	NOUN
ftr-480	890	38	or	or	CCONJ
ftr-480	890	39	household	household	NOUN
ftr-480	890	40	.	.	PUNCT
ftr-480	891	1	however	however	ADV
ftr-480	891	2	,	,	PUNCT
ftr-480	891	3	because	because	SCONJ
ftr-480	891	4	the	the	DET
ftr-480	891	5	positive	positive	ADJ
ftr-480	891	6	cash	cash	NOUN
ftr-480	891	7	-	-	PUNCT
ftr-480	891	8	flow	flow	NOUN
ftr-480	891	9	tax	tax	NOUN
ftr-480	891	10	system	system	NOUN
ftr-480	891	11	measures	measure	VERB
ftr-480	891	12	consumption	consumption	NOUN
ftr-480	891	13	indirectly	indirectly	ADV
ftr-480	891	14	(	(	PUNCT
ftr-480	891	15	generally	generally	ADV
ftr-480	891	16	,	,	PUNCT
ftr-480	891	17	by	by	ADP
ftr-480	891	18	subtracting	subtract	VERB
ftr-480	891	19	savings	saving	NOUN
ftr-480	891	20	from	from	ADP
ftr-480	891	21	economic	economic	ADJ
ftr-480	891	22	income	income	NOUN
ftr-480	891	23	)	)	PUNCT
ftr-480	891	24	,	,	PUNCT
ftr-480	891	25	no	no	DET
ftr-480	891	26	allocation	allocation	NOUN
ftr-480	891	27	of	of	ADP
ftr-480	891	28	joint	joint	ADJ
ftr-480	891	29	consumption	consumption	NOUN
ftr-480	891	30	expenditures	expenditure	NOUN
ftr-480	891	31	would	would	AUX
ftr-480	891	32	necessarily	necessarily	ADV
ftr-480	891	33	have	have	VERB
ftr-480	891	34	to	to	PART
ftr-480	891	35	be	be	AUX
ftr-480	891	36	made	make	VERB
ftr-480	891	37	if	if	SCONJ
ftr-480	891	38	the	the	DET
ftr-480	891	39	basic	basic	ADJ
ftr-480	891	40	taxable	taxable	ADJ
ftr-480	891	41	unit	unit	NOUN
ftr-480	891	42	were	be	AUX
ftr-480	891	43	individual	individual	ADV
ftr-480	891	44	-	-	PUNCT
ftr-480	891	45	based	base	VERB
ftr-480	891	46	as	as	ADP
ftr-480	891	47	under	under	ADP
ftr-480	891	48	current	current	ADJ
ftr-480	891	49	law	law	NOUN
ftr-480	891	50	.	.	PUNCT
ftr-480	892	1	if	if	SCONJ
ftr-480	892	2	people	people	NOUN
ftr-480	892	3	tend	tend	VERB
ftr-480	892	4	to	to	PART
ftr-480	892	5	save	save	VERB
ftr-480	892	6	as	as	ADP
ftr-480	892	7	individuals	individual	NOUN
ftr-480	892	8	rather	rather	ADV
ftr-480	892	9	than	than	ADP
ftr-480	892	10	through	through	ADP
ftr-480	892	11	joint	joint	ADJ
ftr-480	892	12	investments	investment	NOUN
ftr-480	892	13	with	with	ADP
ftr-480	892	14	other	other	ADJ
ftr-480	892	15	family	family	NOUN
ftr-480	892	16	members	member	NOUN
ftr-480	892	17	,	,	PUNCT
ftr-480	892	18	the	the	DET
ftr-480	892	19	cash	cash	NOUN
ftr-480	892	20	-	-	PUNCT
ftr-480	892	21	flow	flow	NOUN
ftr-480	892	22	tax	tax	NOUN
ftr-480	892	23	base	base	NOUN
ftr-480	892	24	could	could	AUX
ftr-480	892	25	in	in	ADP
ftr-480	892	26	theory	theory	NOUN
ftr-480	892	27	be	be	AUX
ftr-480	892	28	determined	determine	VERB
ftr-480	892	29	from	from	ADP
ftr-480	892	30	the	the	DET
ftr-480	892	31	taxpayer	taxpayer	NOUN
ftr-480	892	32	's	's	PART
ftr-480	892	33	individual	individual	ADJ
ftr-480	892	34	income	income	NOUN
ftr-480	892	35	and	and	CCONJ
ftr-480	892	36	savings	saving	NOUN
ftr-480	892	37	for	for	ADP
ftr-480	892	38	the	the	DET
ftr-480	892	39	taxable	taxable	ADJ
ftr-480	892	40	period	period	NOUN
ftr-480	892	41	,	,	PUNCT
ftr-480	892	42	without	without	ADP
ftr-480	892	43	any	any	DET
ftr-480	892	44	allocation	allocation	NOUN
ftr-480	892	45	of	of	ADP
ftr-480	892	46	items	item	NOUN
ftr-480	892	47	among	among	ADP
ftr-480	892	48	family	family	NOUN
ftr-480	892	49	members	member	NOUN
ftr-480	892	50	.	.	PUNCT
ftr-480	893	1	however	however	ADV
ftr-480	893	2	,	,	PUNCT
ftr-480	893	3	as	as	ADP
ftr-480	893	4	a	a	DET
ftr-480	893	5	conceptual	conceptual	ADJ
ftr-480	893	6	matter	matter	NOUN
ftr-480	893	7	,	,	PUNCT
ftr-480	893	8	the	the	DET
ftr-480	893	9	joint	joint	ADJ
ftr-480	893	10	nature	nature	NOUN
ftr-480	893	11	of	of	ADP
ftr-480	893	12	consumption	consumption	NOUN
ftr-480	893	13	expenditures	expenditure	NOUN
ftr-480	893	14	among	among	ADP
ftr-480	893	15	family	family	NOUN
ftr-480	893	16	or	or	CCONJ
ftr-480	893	17	household	household	NOUN
ftr-480	893	18	members	member	NOUN
ftr-480	893	19	supports	support	VERB
ftr-480	893	20	a	a	DET
ftr-480	893	21	taxable	taxable	ADJ
ftr-480	893	22	unit	unit	NOUN
ftr-480	893	23	consisting	consist	VERB
ftr-480	893	24	of	of	ADP
ftr-480	893	25	the	the	DET
ftr-480	893	26	family	family	NOUN
ftr-480	893	27	or	or	CCONJ
ftr-480	893	28	household	household	NOUN
ftr-480	893	29	.	.	PUNCT
ftr-480	894	1	consider	consider	VERB
ftr-480	894	2	two	two	NUM
ftr-480	894	3	two	two	NUM
ftr-480	894	4	-	-	PUNCT
ftr-480	894	5	person	person	NOUN
ftr-480	894	6	low	low	ADJ
ftr-480	894	7	-	-	PUNCT
ftr-480	894	8	income	income	NOUN
ftr-480	894	9	families	family	NOUN
ftr-480	894	10	,	,	PUNCT
ftr-480	894	11	each	each	PRON
ftr-480	894	12	with	with	ADP
ftr-480	894	13	$	$	SYM
ftr-480	894	14	15,000	15,000	NUM
ftr-480	894	15	of	of	ADP
ftr-480	894	16	consumed	consume	VERB
ftr-480	894	17	income	income	NOUN
ftr-480	894	18	before	before	ADP
ftr-480	894	19	deduction	deduction	NOUN
ftr-480	894	20	of	of	ADP
ftr-480	894	21	living	living	NOUN
ftr-480	894	22	allowances	allowance	NOUN
ftr-480	894	23	.	.	PUNCT
ftr-480	895	1	in	in	ADP
ftr-480	895	2	one	one	NUM
ftr-480	895	3	family	family	NOUN
ftr-480	895	4	,	,	PUNCT
ftr-480	895	5	the	the	DET
ftr-480	895	6	consumed	consume	VERB
ftr-480	895	7	income	income	NOUN
ftr-480	895	8	is	be	AUX
ftr-480	895	9	divided	divide	VERB
ftr-480	895	10	unequally$10,000	unequally$10,000	X
ftr-480	895	11	belongs	belong	VERB
ftr-480	895	12	to	to	ADP
ftr-480	895	13	one	one	NUM
ftr-480	895	14	member	member	NOUN
ftr-480	895	15	and	and	CCONJ
ftr-480	895	16	only	only	ADV
ftr-480	895	17	$	$	SYM
ftr-480	895	18	5,000	5,000	NUM
ftr-480	895	19	to	to	ADP
ftr-480	895	20	the	the	DET
ftr-480	895	21	other	other	ADJ
ftr-480	895	22	-	-	PUNCT
ftr-480	895	23	whereas	whereas	SCONJ
ftr-480	895	24	in	in	ADP
ftr-480	895	25	the	the	DET
ftr-480	895	26	other	other	ADJ
ftr-480	895	27	family	family	NOUN
ftr-480	895	28	,	,	PUNCT
ftr-480	895	29	each	each	DET
ftr-480	895	30	member	member	NOUN
ftr-480	895	31	has	have	VERB
ftr-480	895	32	$	$	SYM
ftr-480	895	33	7,500	7,500	NUM
ftr-480	895	34	of	of	ADP
ftr-480	895	35	consumed	consumed	ADJ
ftr-480	895	36	income	income	NOUN
ftr-480	895	37	.	.	PUNCT
ftr-480	896	1	if	if	SCONJ
ftr-480	896	2	the	the	DET
ftr-480	896	3	family	family	NOUN
ftr-480	896	4	were	be	AUX
ftr-480	896	5	the	the	DET
ftr-480	896	6	taxable	taxable	ADJ
ftr-480	896	7	unit	unit	NOUN
ftr-480	896	8	with	with	ADP
ftr-480	896	9	a	a	DET
ftr-480	896	10	living	live	VERB
ftr-480	896	11	allowance	allowance	NOUN
ftr-480	896	12	of	of	ADP
ftr-480	896	13	$	$	SYM
ftr-480	896	14	7,500	7,500	NUM
ftr-480	896	15	for	for	ADP
ftr-480	896	16	each	each	DET
ftr-480	896	17	family	family	NOUN
ftr-480	896	18	member	member	NOUN
ftr-480	896	19	,	,	PUNCT
ftr-480	896	20	neither	neither	DET
ftr-480	896	21	family	family	NOUN
ftr-480	896	22	would	would	AUX
ftr-480	896	23	owe	owe	VERB
ftr-480	896	24	any	any	DET
ftr-480	896	25	cash	cash	NOUN
ftr-480	896	26	-	-	PUNCT
ftr-480	896	27	flow	flow	NOUN
ftr-480	896	28	tax	tax	NOUN
ftr-480	896	29	.	.	PUNCT
ftr-480	897	1	in	in	ADP
ftr-480	897	2	contrast	contrast	NOUN
ftr-480	897	3	,	,	PUNCT
ftr-480	897	4	if	if	SCONJ
ftr-480	897	5	the	the	DET
ftr-480	897	6	individual	individual	NOUN
ftr-480	897	7	were	be	AUX
ftr-480	897	8	the	the	DET
ftr-480	897	9	taxable	taxable	ADJ
ftr-480	897	10	unit	unit	NOUN
ftr-480	897	11	with	with	ADP
ftr-480	897	12	a	a	DET
ftr-480	897	13	$	$	SYM
ftr-480	897	14	7,500	7,500	NUM
ftr-480	897	15	per	per	ADP
ftr-480	897	16	person	person	NOUN
ftr-480	897	17	living	live	VERB
ftr-480	897	18	allowance	allowance	NOUN
ftr-480	897	19	,	,	PUNCT
ftr-480	897	20	the	the	DET
ftr-480	897	21	family	family	NOUN
ftr-480	897	22	in	in	ADP
ftr-480	897	23	which	which	PRON
ftr-480	897	24	the	the	DET
ftr-480	897	25	consumed	consume	VERB
ftr-480	897	26	income	income	NOUN
ftr-480	897	27	is	be	AUX
ftr-480	897	28	split	split	VERB
ftr-480	897	29	unequally	unequally	ADV
ftr-480	897	30	would	would	AUX
ftr-480	897	31	have	have	VERB
ftr-480	897	32	to	to	PART
ftr-480	897	33	stamps	stamp	NOUN
ftr-480	897	34	,	,	PUNCT
ftr-480	897	35	eligibility	eligibility	NOUN
ftr-480	897	36	is	be	AUX
ftr-480	897	37	based	base	VERB
ftr-480	897	38	on	on	ADP
ftr-480	897	39	the	the	DET
ftr-480	897	40	income	income	NOUN
ftr-480	897	41	and	and	CCONJ
ftr-480	897	42	resources	resource	NOUN
ftr-480	897	43	of	of	ADP
ftr-480	897	44	the	the	DET
ftr-480	897	45	"	"	PUNCT
ftr-480	897	46	'	'	PUNCT
ftr-480	897	47	household	household	NOUN
ftr-480	897	48	.	.	PUNCT
ftr-480	897	49	"	"	PUNCT
ftr-480	898	1	a	a	DET
ftr-480	898	2	broad	broad	ADJ
ftr-480	898	3	concept	concept	NOUN
ftr-480	898	4	that	that	PRON
ftr-480	898	5	includes	include	VERB
ftr-480	898	6	,	,	PUNCT
ftr-480	898	7	for	for	ADP
ftr-480	898	8	example	example	NOUN
ftr-480	898	9	,	,	PUNCT
ftr-480	898	10	a	a	DET
ftr-480	898	11	"	"	PUNCT
ftr-480	898	12	group	group	NOUN
ftr-480	898	13	of	of	ADP
ftr-480	898	14	individuals	individual	NOUN
ftr-480	898	15	who	who	PRON
ftr-480	898	16	live	live	VERB
ftr-480	898	17	together	together	ADV
ftr-480	898	18	and	and	CCONJ
ftr-480	898	19	customarily	customarily	ADV
ftr-480	898	20	purchase	purchase	VERB
ftr-480	898	21	food	food	NOUN
ftr-480	898	22	and	and	CCONJ
ftr-480	898	23	prepare	prepare	VERB
ftr-480	898	24	meals	meal	NOUN
ftr-480	898	25	together	together	ADV
ftr-480	898	26	for	for	ADP
ftr-480	898	27	home	home	NOUN
ftr-480	898	28	consumption	consumption	NOUN
ftr-480	898	29	.	.	PUNCT
ftr-480	898	30	"	"	PUNCT
ftr-480	899	1	7	7	NUM
ftr-480	899	2	u.s.c	u.s.c	NOUN
ftr-480	899	3	.	.	PUNCT
ftr-480	900	1	§	§	PROPN
ftr-480	900	2	§	§	PROPN
ftr-480	900	3	2012(i)(2	2012(i)(2	NOUN
ftr-480	900	4	)	)	PUNCT
ftr-480	900	5	.	.	PUNCT
ftr-480	901	1	2014(a	2014(a	NUM
ftr-480	901	2	)	)	PUNCT
ftr-480	901	3	(	(	PUNCT
ftr-480	901	4	1994	1994	NUM
ftr-480	901	5	)	)	PUNCT
ftr-480	901	6	.	.	PUNCT
ftr-480	902	1	see	see	VERB
ftr-480	902	2	1994	1994	NUM
ftr-480	902	3	green	green	PROPN
ftr-480	902	4	book	book	NOUN
ftr-480	902	5	,	,	PUNCT
ftr-480	902	6	supra	supra	PROPN
ftr-480	902	7	note	note	PROPN
ftr-480	902	8	34	34	NUM
ftr-480	902	9	,	,	PUNCT
ftr-480	902	10	at	at	ADP
ftr-480	902	11	762	762	NUM
ftr-480	902	12	-	-	SYM
ftr-480	902	13	63	63	NUM
ftr-480	902	14	.	.	PUNCT
ftr-480	903	1	for	for	ADP
ftr-480	903	2	ssi	ssi	PROPN
ftr-480	903	3	.	.	PUNCT
ftr-480	904	1	the	the	DET
ftr-480	904	2	income	income	NOUN
ftr-480	904	3	and	and	CCONJ
ftr-480	904	4	resources	resource	NOUN
ftr-480	904	5	of	of	ADP
ftr-480	904	6	the	the	DET
ftr-480	904	7	recipient	recipient	NOUN
ftr-480	904	8	and	and	CCONJ
ftr-480	904	9	his	his	PRON
ftr-480	904	10	or	or	CCONJ
ftr-480	904	11	her	her	PRON
ftr-480	904	12	spouse	spouse	NOUN
ftr-480	904	13	living	live	VERB
ftr-480	904	14	in	in	ADP
ftr-480	904	15	the	the	DET
ftr-480	904	16	same	same	ADJ
ftr-480	904	17	home	home	NOUN
ftr-480	904	18	is	be	AUX
ftr-480	904	19	counted	count	VERB
ftr-480	904	20	.	.	PUNCT
ftr-480	905	1	42	42	NUM
ftr-480	905	2	u.s.c	u.s.c	ADJ
ftr-480	905	3	.	.	PUNCT
ftr-480	906	1	§	§	PROPN
ftr-480	906	2	1382c(f)(1	1382c(f)(1	NUM
ftr-480	906	3	)	)	PUNCT
ftr-480	906	4	(	(	PUNCT
ftr-480	906	5	1994	1994	NUM
ftr-480	906	6	)	)	PUNCT
ftr-480	906	7	.	.	PUNCT
ftr-480	907	1	see	see	VERB
ftr-480	907	2	1994	1994	NUM
ftr-480	907	3	green	green	PROPN
ftr-480	907	4	book	book	NOUN
ftr-480	907	5	,	,	PUNCT
ftr-480	907	6	supra	supra	PROPN
ftr-480	907	7	note	note	PROPN
ftr-480	907	8	34	34	NUM
ftr-480	907	9	,	,	PUNCT
ftr-480	907	10	at	at	ADP
ftr-480	907	11	220	220	NUM
ftr-480	907	12	-	-	SYM
ftr-480	907	13	21	21	NUM
ftr-480	907	14	.	.	PUNCT
ftr-480	908	1	in	in	ADP
ftr-480	908	2	addition	addition	NOUN
ftr-480	908	3	,	,	PUNCT
ftr-480	908	4	a	a	DET
ftr-480	908	5	recipient	recipient	NOUN
ftr-480	908	6	living	live	VERB
ftr-480	908	7	in	in	ADP
ftr-480	908	8	another	another	DET
ftr-480	908	9	person	person	NOUN
ftr-480	908	10	's	's	PART
ftr-480	908	11	household	household	NOUN
ftr-480	908	12	who	who	PRON
ftr-480	908	13	receives	receive	VERB
ftr-480	908	14	in	in	ADP
ftr-480	908	15	-	-	PUNCT
ftr-480	908	16	kind	kind	NOUN
ftr-480	908	17	support	support	NOUN
ftr-480	908	18	from	from	ADP
ftr-480	908	19	such	such	ADJ
ftr-480	908	20	person	person	NOUN
ftr-480	908	21	is	be	AUX
ftr-480	908	22	only	only	ADV
ftr-480	908	23	entitled	entitle	VERB
ftr-480	908	24	to	to	ADP
ftr-480	908	25	reduced	reduce	VERB
ftr-480	908	26	benefits	benefit	NOUN
ftr-480	908	27	.	.	PUNCT
ftr-480	909	1	42	42	NUM
ftr-480	909	2	u.s.c	u.s.c	ADJ
ftr-480	909	3	.	.	PUNCT
ftr-480	910	1	§	§	PROPN
ftr-480	910	2	1382a(a)(2)(a	1382a(a)(2)(a	NUM
ftr-480	910	3	)	)	PUNCT
ftr-480	910	4	(	(	PUNCT
ftr-480	910	5	199	199	NUM
ftr-480	910	6	4	4	NUM
ftr-480	910	7	)	)	PUNCT
ftr-480	910	8	.	.	PUNCT
ftr-480	911	1	see	see	VERB
ftr-480	911	2	1994	1994	NUM
ftr-480	911	3	green	green	PROPN
ftr-480	911	4	book	book	NOUN
ftr-480	911	5	.	.	PUNCT
ftr-480	912	1	supra	supra	PROPN
ftr-480	912	2	note	note	PROPN
ftr-480	912	3	34	34	NUM
ftr-480	912	4	,	,	PUNCT
ftr-480	912	5	at	at	ADP
ftr-480	912	6	217	217	NUM
ftr-480	912	7	-	-	SYM
ftr-480	912	8	18	18	NUM
ftr-480	912	9	.	.	PUNCT
ftr-480	912	10	19951	19951	NUM
ftr-480	913	1	florida	florida	PROPN
ftr-480	913	2	tax	tax	NOUN
ftr-480	913	3	review	review	NOUN
ftr-480	913	4	pay	pay	VERB
ftr-480	913	5	some	some	DET
ftr-480	913	6	tax	tax	NOUN
ftr-480	913	7	because	because	SCONJ
ftr-480	913	8	one	one	NUM
ftr-480	913	9	of	of	ADP
ftr-480	913	10	the	the	DET
ftr-480	913	11	individual	individual	ADJ
ftr-480	913	12	living	living	NOUN
ftr-480	913	13	allowances	allowance	NOUN
ftr-480	913	14	would	would	AUX
ftr-480	913	15	not	not	PART
ftr-480	913	16	be	be	AUX
ftr-480	913	17	fully	fully	ADV
ftr-480	913	18	utilized	utilize	VERB
ftr-480	913	19	.	.	PUNCT
ftr-480	914	1	if	if	SCONJ
ftr-480	914	2	standard	standard	NOUN
ftr-480	914	3	of	of	ADP
ftr-480	914	4	living	living	NOUN
ftr-480	914	5	is	be	AUX
ftr-480	914	6	the	the	DET
ftr-480	914	7	proper	proper	ADJ
ftr-480	914	8	basis	basis	NOUN
ftr-480	914	9	for	for	ADP
ftr-480	914	10	taxation	taxation	NOUN
ftr-480	914	11	,	,	PUNCT
ftr-480	914	12	there	there	PRON
ftr-480	914	13	seems	seem	VERB
ftr-480	914	14	to	to	PART
ftr-480	914	15	be	be	AUX
ftr-480	914	16	little	little	ADJ
ftr-480	914	17	policy	policy	NOUN
ftr-480	914	18	rationale	rationale	NOUN
ftr-480	914	19	for	for	ADP
ftr-480	914	20	taxing	tax	VERB
ftr-480	914	21	the	the	DET
ftr-480	914	22	two	two	NUM
ftr-480	914	23	families	family	NOUN
ftr-480	914	24	differently	differently	ADV
ftr-480	914	25	.	.	PUNCT
ftr-480	914	26	'	'	PUNCT
ftr-480	915	1	in	in	ADP
ftr-480	915	2	a	a	DET
ftr-480	915	3	cash	cash	NOUN
ftr-480	915	4	-	-	PUNCT
ftr-480	915	5	flow	flow	NOUN
ftr-480	915	6	tax	tax	NOUN
ftr-480	915	7	world	world	NOUN
ftr-480	915	8	,	,	PUNCT
ftr-480	915	9	the	the	DET
ftr-480	915	10	family	family	NOUN
ftr-480	915	11	whose	whose	DET
ftr-480	915	12	members	member	NOUN
ftr-480	915	13	consume	consume	VERB
ftr-480	915	14	unequally	unequally	ADV
ftr-480	915	15	could	could	AUX
ftr-480	915	16	resort	resort	VERB
ftr-480	915	17	to	to	ADP
ftr-480	915	18	self	self	NOUN
ftr-480	915	19	help	help	NOUN
ftr-480	915	20	through	through	ADP
ftr-480	915	21	the	the	DET
ftr-480	915	22	simple	simple	ADJ
ftr-480	915	23	expedient	expedient	NOUN
ftr-480	915	24	of	of	ADP
ftr-480	915	25	deductible	deductible	ADJ
ftr-480	915	26	support	support	NOUN
ftr-480	915	27	transfers	transfer	NOUN
ftr-480	915	28	from	from	ADP
ftr-480	915	29	the	the	DET
ftr-480	915	30	higher	high	ADJ
ftr-480	915	31	consuming	consume	VERB
ftr-480	915	32	member	member	NOUN
ftr-480	915	33	to	to	ADP
ftr-480	915	34	the	the	DET
ftr-480	915	35	lower	low	ADJ
ftr-480	915	36	one	one	NUM
ftr-480	915	37	.	.	PUNCT
ftr-480	916	1	but	but	CCONJ
ftr-480	916	2	that	that	DET
ftr-480	916	3	fact	fact	NOUN
ftr-480	916	4	also	also	ADV
ftr-480	916	5	supports	support	VERB
ftr-480	916	6	a	a	DET
ftr-480	916	7	family	family	NOUN
ftr-480	916	8	or	or	CCONJ
ftr-480	916	9	household	household	NOUN
ftr-480	916	10	taxable	taxable	ADJ
ftr-480	916	11	unit	unit	NOUN
ftr-480	916	12	rule	rule	NOUN
ftr-480	916	13	.	.	PUNCT
ftr-480	917	1	individual	individual	ADJ
ftr-480	917	2	filing	filing	NOUN
ftr-480	917	3	would	would	AUX
ftr-480	917	4	encourage	encourage	VERB
ftr-480	917	5	the	the	DET
ftr-480	917	6	reporting	reporting	NOUN
ftr-480	917	7	of	of	ADP
ftr-480	917	8	real	real	ADJ
ftr-480	917	9	or	or	CCONJ
ftr-480	917	10	fictitious	fictitious	ADJ
ftr-480	917	11	intra	intra	ADJ
ftr-480	917	12	-	-	ADJ
ftr-480	917	13	household	household	ADJ
ftr-480	917	14	transfers	transfer	NOUN
ftr-480	917	15	to	to	AUX
ftr-480	917	16	even	even	ADV
ftr-480	917	17	out	out	ADP
ftr-480	917	18	consumption	consumption	NOUN
ftr-480	917	19	patterns	pattern	NOUN
ftr-480	917	20	within	within	ADP
ftr-480	917	21	the	the	DET
ftr-480	917	22	household.102	household.102	PROPN
ftr-480	917	23	rather	rather	ADV
ftr-480	917	24	than	than	ADP
ftr-480	917	25	foist	foist	VERB
ftr-480	917	26	that	that	DET
ftr-480	917	27	degree	degree	NOUN
ftr-480	917	28	of	of	ADP
ftr-480	917	29	tax	tax	NOUN
ftr-480	917	30	planning	planning	NOUN
ftr-480	917	31	upon	upon	SCONJ
ftr-480	917	32	taxpayers	taxpayer	NOUN
ftr-480	917	33	,	,	PUNCT
ftr-480	917	34	with	with	ADP
ftr-480	917	35	the	the	DET
ftr-480	917	36	only	only	ADJ
ftr-480	917	37	losers	loser	NOUN
ftr-480	917	38	being	be	AUX
ftr-480	917	39	the	the	DET
ftr-480	917	40	ill	ill	ADV
ftr-480	917	41	-	-	PUNCT
ftr-480	917	42	advised	advise	VERB
ftr-480	917	43	,	,	PUNCT
ftr-480	917	44	and	and	CCONJ
ftr-480	917	45	rather	rather	ADV
ftr-480	917	46	than	than	ADP
ftr-480	917	47	require	require	VERB
ftr-480	917	48	the	the	DET
ftr-480	917	49	irs	irs	PROPN
ftr-480	917	50	to	to	PART
ftr-480	917	51	sort	sort	VERB
ftr-480	917	52	out	out	ADP
ftr-480	917	53	true	true	ADJ
ftr-480	917	54	consumption	consumption	NOUN
ftr-480	917	55	patterns	pattern	NOUN
ftr-480	917	56	within	within	ADP
ftr-480	917	57	a	a	DET
ftr-480	917	58	household	household	NOUN
ftr-480	917	59	,	,	PUNCT
ftr-480	917	60	it	it	PRON
ftr-480	917	61	would	would	AUX
ftr-480	917	62	be	be	AUX
ftr-480	917	63	better	well	ADJ
ftr-480	917	64	to	to	PART
ftr-480	917	65	mandate	mandate	VERB
ftr-480	917	66	a	a	DET
ftr-480	917	67	family	family	NOUN
ftr-480	917	68	/	/	SYM
ftr-480	917	69	household	household	NOUN
ftr-480	917	70	taxable	taxable	ADJ
ftr-480	917	71	unit	unit	NOUN
ftr-480	917	72	rule	rule	NOUN
ftr-480	917	73	,	,	PUNCT
ftr-480	917	74	allowing	allow	VERB
ftr-480	917	75	intra	intra	ADJ
ftr-480	917	76	-	-	ADJ
ftr-480	917	77	household	household	ADJ
ftr-480	917	78	transfers	transfer	NOUN
ftr-480	917	79	to	to	PART
ftr-480	917	80	be	be	AUX
ftr-480	917	81	ignored	ignore	VERB
ftr-480	917	82	altogether	altogether	ADV
ftr-480	917	83	.	.	PUNCT
ftr-480	918	1	"	"	PUNCT
ftr-480	918	2	'	'	PUNCT
ftr-480	918	3	the	the	DET
ftr-480	918	4	problem	problem	NOUN
ftr-480	918	5	of	of	ADP
ftr-480	918	6	intra	intra	ADJ
ftr-480	918	7	-	-	ADJ
ftr-480	918	8	household	household	ADJ
ftr-480	918	9	transfers	transfer	NOUN
ftr-480	918	10	could	could	AUX
ftr-480	918	11	be	be	AUX
ftr-480	918	12	avoided	avoid	VERB
ftr-480	918	13	,	,	PUNCT
ftr-480	918	14	as	as	SCONJ
ftr-480	918	15	it	it	PRON
ftr-480	918	16	is	be	AUX
ftr-480	918	17	under	under	ADP
ftr-480	918	18	current	current	ADJ
ftr-480	918	19	law	law	NOUN
ftr-480	918	20	,	,	PUNCT
ftr-480	918	21	by	by	ADP
ftr-480	918	22	treating	treat	VERB
ftr-480	918	23	gifts	gift	NOUN
ftr-480	918	24	as	as	ADP
ftr-480	918	25	consumption	consumption	NOUN
ftr-480	918	26	by	by	ADP
ftr-480	918	27	the	the	DET
ftr-480	918	28	donor	donor	NOUN
ftr-480	918	29	,	,	PUNCT
ftr-480	918	30	denying	deny	VERB
ftr-480	918	31	any	any	DET
ftr-480	918	32	deduction	deduction	NOUN
ftr-480	918	33	from	from	ADP
ftr-480	918	34	the	the	DET
ftr-480	918	35	donor	donor	NOUN
ftr-480	918	36	's	's	PART
ftr-480	918	37	cash	cash	NOUN
ftr-480	918	38	-	-	PUNCT
ftr-480	918	39	flow	flow	NOUN
ftr-480	918	40	tax	tax	NOUN
ftr-480	918	41	base	base	NOUN
ftr-480	918	42	for	for	ADP
ftr-480	918	43	a	a	DET
ftr-480	918	44	gift	gift	NOUN
ftr-480	918	45	.	.	PUNCT
ftr-480	919	1	however	however	ADV
ftr-480	919	2	,	,	PUNCT
ftr-480	919	3	such	such	DET
ftr-480	919	4	a	a	DET
ftr-480	919	5	rule	rule	NOUN
ftr-480	919	6	would	would	AUX
ftr-480	919	7	be	be	AUX
ftr-480	919	8	inconsistent	inconsistent	ADJ
ftr-480	919	9	with	with	ADP
ftr-480	919	10	the	the	DET
ftr-480	919	11	theory	theory	NOUN
ftr-480	919	12	of	of	ADP
ftr-480	919	13	the	the	DET
ftr-480	919	14	cash	cash	NOUN
ftr-480	919	15	-	-	PUNCT
ftr-480	919	16	flow	flow	NOUN
ftr-480	919	17	tax	tax	NOUN
ftr-480	919	18	,	,	PUNCT
ftr-480	919	19	and	and	CCONJ
ftr-480	919	20	it	it	PRON
ftr-480	919	21	would	would	AUX
ftr-480	919	22	cause	cause	VERB
ftr-480	919	23	a	a	DET
ftr-480	919	24	gift	gift	NOUN
ftr-480	919	25	of	of	ADP
ftr-480	919	26	an	an	DET
ftr-480	919	27	amount	amount	NOUN
ftr-480	919	28	previously	previously	ADV
ftr-480	919	29	saved	save	VERB
ftr-480	919	30	to	to	PART
ftr-480	919	31	be	be	AUX
ftr-480	919	32	taxable	taxable	ADJ
ftr-480	919	33	to	to	ADP
ftr-480	919	34	the	the	DET
ftr-480	919	35	donor	donor	NOUN
ftr-480	919	36	,	,	PUNCT
ftr-480	919	37	in	in	ADP
ftr-480	919	38	contrast	contrast	NOUN
ftr-480	919	39	to	to	ADP
ftr-480	919	40	the	the	DET
ftr-480	919	41	nontaxation	nontaxation	NOUN
ftr-480	919	42	of	of	ADP
ftr-480	919	43	continued	continue	VERB
ftr-480	919	44	or	or	CCONJ
ftr-480	919	45	reinvested	reinvested	ADJ
ftr-480	919	46	savings	saving	NOUN
ftr-480	919	47	.	.	PUNCT
ftr-480	919	48	?	?	PUNCT
ftr-480	920	1	°	°	PROPN
ftr-480	920	2	moreover	moreover	ADV
ftr-480	920	3	,	,	PUNCT
ftr-480	920	4	to	to	PART
ftr-480	920	5	avoid	avoid	VERB
ftr-480	920	6	taxing	tax	VERB
ftr-480	920	7	the	the	DET
ftr-480	920	8	gift	gift	NOUN
ftr-480	920	9	twice	twice	ADV
ftr-480	920	10	,	,	PUNCT
ftr-480	920	11	gifts	gift	NOUN
ftr-480	920	12	would	would	AUX
ftr-480	920	13	have	have	VERB
ftr-480	920	14	to	to	PART
ftr-480	920	15	be	be	AUX
ftr-480	920	16	excluded	exclude	VERB
ftr-480	920	17	from	from	ADP
ftr-480	920	18	the	the	DET
ftr-480	920	19	donee	donee	NOUN
ftr-480	920	20	's	's	PART
ftr-480	920	21	cash	cash	NOUN
ftr-480	920	22	-	-	PUNCT
ftr-480	920	23	flow	flow	NOUN
ftr-480	920	24	tax	tax	NOUN
ftr-480	920	25	base	base	NOUN
ftr-480	920	26	,	,	PUNCT
ftr-480	920	27	regardless	regardless	ADV
ftr-480	920	28	of	of	ADP
ftr-480	920	29	whether	whether	SCONJ
ftr-480	920	30	the	the	DET
ftr-480	920	31	donee	donee	NOUN
ftr-480	920	32	saves	save	VERB
ftr-480	920	33	or	or	CCONJ
ftr-480	920	34	consumes	consume	VERB
ftr-480	920	35	the	the	DET
ftr-480	920	36	amount	amount	NOUN
ftr-480	920	37	of	of	ADP
ftr-480	920	38	the	the	DET
ftr-480	920	39	gift	gift	NOUN
ftr-480	920	40	.	.	PUNCT
ftr-480	921	1	equity	equity	NOUN
ftr-480	921	2	concerns	concern	NOUN
ftr-480	921	3	might	might	AUX
ftr-480	921	4	surface	surface	VERB
ftr-480	921	5	if	if	SCONJ
ftr-480	921	6	gifts	gift	NOUN
ftr-480	921	7	could	could	AUX
ftr-480	921	8	be	be	AUX
ftr-480	921	9	consumed	consume	VERB
ftr-480	921	10	without	without	ADP
ftr-480	921	11	tax	tax	NOUN
ftr-480	921	12	consequences	consequence	NOUN
ftr-480	921	13	but	but	CCONJ
ftr-480	921	14	sweat	sweat	NOUN
ftr-480	921	15	-	-	PUNCT
ftr-480	921	16	of	of	ADP
ftr-480	921	17	-	-	PUNCT
ftr-480	921	18	the	the	DET
ftr-480	921	19	-	-	PUNCT
ftr-480	921	20	brow	brow	NOUN
ftr-480	921	21	income	income	NOUN
ftr-480	921	22	could	could	AUX
ftr-480	921	23	101	101	NUM
ftr-480	921	24	.	.	PUNCT
ftr-480	922	1	the	the	DET
ftr-480	922	2	argument	argument	NOUN
ftr-480	922	3	in	in	ADP
ftr-480	922	4	the	the	DET
ftr-480	922	5	text	text	NOUN
ftr-480	922	6	is	be	AUX
ftr-480	922	7	equally	equally	ADV
ftr-480	922	8	applicable	applicable	ADJ
ftr-480	922	9	to	to	ADP
ftr-480	922	10	higher	high	ADJ
ftr-480	922	11	income	income	NOUN
ftr-480	922	12	families	family	NOUN
ftr-480	922	13	because	because	SCONJ
ftr-480	922	14	of	of	ADP
ftr-480	922	15	the	the	DET
ftr-480	922	16	progressive	progressive	ADJ
ftr-480	922	17	tax	tax	NOUN
ftr-480	922	18	rate	rate	NOUN
ftr-480	922	19	structure	structure	NOUN
ftr-480	922	20	.	.	PUNCT
ftr-480	923	1	indeed	indeed	ADV
ftr-480	923	2	,	,	PUNCT
ftr-480	923	3	the	the	DET
ftr-480	923	4	same	same	ADJ
ftr-480	923	5	issue	issue	NOUN
ftr-480	923	6	arises	arise	VERB
ftr-480	923	7	under	under	ADP
ftr-480	923	8	the	the	DET
ftr-480	923	9	income	income	NOUN
ftr-480	923	10	tax	tax	NOUN
ftr-480	923	11	,	,	PUNCT
ftr-480	923	12	where	where	SCONJ
ftr-480	923	13	the	the	DET
ftr-480	923	14	argument	argument	NOUN
ftr-480	923	15	is	be	AUX
ftr-480	923	16	used	use	VERB
ftr-480	923	17	to	to	PART
ftr-480	923	18	justify	justify	VERB
ftr-480	923	19	the	the	DET
ftr-480	923	20	joint	joint	ADJ
ftr-480	923	21	tax	tax	NOUN
ftr-480	923	22	return	return	NOUN
ftr-480	923	23	for	for	ADP
ftr-480	923	24	married	married	ADJ
ftr-480	923	25	couples	couple	NOUN
ftr-480	923	26	.	.	PUNCT
ftr-480	924	1	see	see	VERB
ftr-480	924	2	bittker	bittker	NOUN
ftr-480	924	3	,	,	PUNCT
ftr-480	924	4	supra	supra	PROPN
ftr-480	924	5	note	note	NOUN
ftr-480	924	6	95	95	NUM
ftr-480	924	7	,	,	PUNCT
ftr-480	924	8	at	at	ADP
ftr-480	924	9	1392	1392	NUM
ftr-480	924	10	-	-	SYM
ftr-480	924	11	95	95	NUM
ftr-480	924	12	.	.	PUNCT
ftr-480	925	1	however	however	ADV
ftr-480	925	2	,	,	PUNCT
ftr-480	925	3	because	because	SCONJ
ftr-480	925	4	pooling	pool	VERB
ftr-480	925	5	of	of	ADP
ftr-480	925	6	consumption	consumption	NOUN
ftr-480	925	7	is	be	AUX
ftr-480	925	8	probably	probably	ADV
ftr-480	925	9	more	more	ADV
ftr-480	925	10	common	common	ADJ
ftr-480	925	11	than	than	ADP
ftr-480	925	12	pooling	pool	VERB
ftr-480	925	13	of	of	ADP
ftr-480	925	14	income	income	NOUN
ftr-480	925	15	(	(	PUNCT
ftr-480	925	16	the	the	DET
ftr-480	925	17	chief	chief	ADJ
ftr-480	925	18	difference	difference	NOUN
ftr-480	925	19	being	be	AUX
ftr-480	925	20	whether	whether	SCONJ
ftr-480	925	21	savings	saving	NOUN
ftr-480	925	22	is	be	AUX
ftr-480	925	23	made	make	VERB
ftr-480	925	24	jointly	jointly	ADV
ftr-480	925	25	or	or	CCONJ
ftr-480	925	26	individually	individually	ADV
ftr-480	925	27	)	)	PUNCT
ftr-480	925	28	,	,	PUNCT
ftr-480	925	29	the	the	DET
ftr-480	925	30	case	case	NOUN
ftr-480	925	31	for	for	ADP
ftr-480	925	32	a	a	DET
ftr-480	925	33	family	family	NOUN
ftr-480	925	34	/	/	SYM
ftr-480	925	35	household	household	NOUN
ftr-480	925	36	taxable	taxable	ADJ
ftr-480	925	37	unit	unit	NOUN
ftr-480	925	38	in	in	ADP
ftr-480	925	39	a	a	DET
ftr-480	925	40	cash	cash	NOUN
ftr-480	925	41	-	-	PUNCT
ftr-480	925	42	flow	flow	NOUN
ftr-480	925	43	tax	tax	NOUN
ftr-480	925	44	world	world	NOUN
ftr-480	925	45	may	may	AUX
ftr-480	925	46	be	be	AUX
ftr-480	925	47	more	more	ADV
ftr-480	925	48	compelling	compelling	ADJ
ftr-480	925	49	than	than	ADP
ftr-480	925	50	under	under	ADP
ftr-480	925	51	the	the	DET
ftr-480	925	52	income	income	NOUN
ftr-480	925	53	tax	tax	NOUN
ftr-480	925	54	.	.	PUNCT
ftr-480	926	1	see	see	VERB
ftr-480	926	2	zelenak	zelenak	NOUN
ftr-480	926	3	,	,	PUNCT
ftr-480	926	4	supra	supra	PROPN
ftr-480	926	5	note	note	NOUN
ftr-480	926	6	95	95	NUM
ftr-480	926	7	,	,	PUNCT
ftr-480	926	8	at	at	ADP
ftr-480	926	9	354	354	NUM
ftr-480	926	10	-	-	SYM
ftr-480	926	11	58	58	NUM
ftr-480	926	12	.	.	PUNCT
ftr-480	927	1	102	102	NUM
ftr-480	927	2	.	.	PUNCT
ftr-480	928	1	see	see	VERB
ftr-480	928	2	graetz	graetz	PROPN
ftr-480	928	3	,	,	PUNCT
ftr-480	928	4	supra	supra	PROPN
ftr-480	928	5	note	note	PROPN
ftr-480	928	6	11	11	NUM
ftr-480	928	7	,	,	PUNCT
ftr-480	928	8	at	at	ADP
ftr-480	928	9	1625	1625	NUM
ftr-480	928	10	.	.	PUNCT
ftr-480	929	1	for	for	ADP
ftr-480	929	2	some	some	DET
ftr-480	929	3	low	low	ADJ
ftr-480	929	4	-	-	PUNCT
ftr-480	929	5	income	income	NOUN
ftr-480	929	6	households	household	NOUN
ftr-480	929	7	,	,	PUNCT
ftr-480	929	8	the	the	DET
ftr-480	929	9	incentives	incentive	NOUN
ftr-480	929	10	may	may	AUX
ftr-480	929	11	run	run	VERB
ftr-480	929	12	in	in	ADP
ftr-480	929	13	the	the	DET
ftr-480	929	14	other	other	ADJ
ftr-480	929	15	direction	direction	NOUN
ftr-480	929	16	.	.	PUNCT
ftr-480	930	1	for	for	ADP
ftr-480	930	2	example	example	NOUN
ftr-480	930	3	,	,	PUNCT
ftr-480	930	4	it	it	PRON
ftr-480	930	5	might	might	AUX
ftr-480	930	6	be	be	AUX
ftr-480	930	7	advantageous	advantageous	ADJ
ftr-480	930	8	to	to	PART
ftr-480	930	9	report	report	VERB
ftr-480	930	10	uneven	uneven	ADJ
ftr-480	930	11	consumption	consumption	NOUN
ftr-480	930	12	patterns	pattern	NOUN
ftr-480	930	13	within	within	ADP
ftr-480	930	14	a	a	DET
ftr-480	930	15	household	household	NOUN
ftr-480	930	16	to	to	PART
ftr-480	930	17	maximize	maximize	VERB
ftr-480	930	18	the	the	DET
ftr-480	930	19	negative	negative	ADJ
ftr-480	930	20	tax	tax	NOUN
ftr-480	930	21	subsidy	subsidy	NOUN
ftr-480	930	22	available	available	ADJ
ftr-480	930	23	to	to	ADP
ftr-480	930	24	the	the	DET
ftr-480	930	25	lower	low	ADJ
ftr-480	930	26	consuming	consume	VERB
ftr-480	930	27	member	member	NOUN
ftr-480	930	28	.	.	PUNCT
ftr-480	931	1	the	the	DET
ftr-480	931	2	strategy	strategy	NOUN
ftr-480	931	3	would	would	AUX
ftr-480	931	4	be	be	AUX
ftr-480	931	5	beneficial	beneficial	ADJ
ftr-480	931	6	if	if	SCONJ
ftr-480	931	7	the	the	DET
ftr-480	931	8	additional	additional	ADJ
ftr-480	931	9	subsidy	subsidy	NOUN
ftr-480	931	10	to	to	ADP
ftr-480	931	11	the	the	DET
ftr-480	931	12	lower	low	ADJ
ftr-480	931	13	consumer	consumer	NOUN
ftr-480	931	14	is	be	AUX
ftr-480	931	15	greater	great	ADJ
ftr-480	931	16	than	than	ADP
ftr-480	931	17	the	the	DET
ftr-480	931	18	additional	additional	ADJ
ftr-480	931	19	tax	tax	NOUN
ftr-480	931	20	liability	liability	NOUN
ftr-480	931	21	borne	bear	VERB
ftr-480	931	22	by	by	ADP
ftr-480	931	23	the	the	DET
ftr-480	931	24	higher	high	ADJ
ftr-480	931	25	consumer	consumer	NOUN
ftr-480	931	26	.	.	PUNCT
ftr-480	932	1	103	103	NUM
ftr-480	932	2	.	.	PUNCT
ftr-480	933	1	in	in	ADP
ftr-480	933	2	blueprints	blueprint	NOUN
ftr-480	933	3	,	,	PUNCT
ftr-480	933	4	the	the	DET
ftr-480	933	5	treasury	treasury	NOUN
ftr-480	933	6	recommended	recommend	VERB
ftr-480	933	7	a	a	DET
ftr-480	933	8	family	family	NOUN
ftr-480	933	9	taxable	taxable	ADJ
ftr-480	933	10	unit	unit	NOUN
ftr-480	933	11	for	for	ADP
ftr-480	933	12	both	both	CCONJ
ftr-480	933	13	the	the	DET
ftr-480	933	14	cash	cash	NOUN
ftr-480	933	15	-	-	PUNCT
ftr-480	933	16	flow	flow	NOUN
ftr-480	933	17	tax	tax	NOUN
ftr-480	933	18	and	and	CCONJ
ftr-480	933	19	a	a	DET
ftr-480	933	20	proposed	propose	VERB
ftr-480	933	21	comprehensive	comprehensive	ADJ
ftr-480	933	22	income	income	NOUN
ftr-480	933	23	tax	tax	NOUN
ftr-480	933	24	.	.	PUNCT
ftr-480	934	1	blueprints	blueprint	NOUN
ftr-480	934	2	,	,	PUNCT
ftr-480	934	3	supra	supra	PROPN
ftr-480	934	4	note	note	NOUN
ftr-480	934	5	3	3	NUM
ftr-480	934	6	,	,	PUNCT
ftr-480	934	7	at	at	ADP
ftr-480	934	8	92	92	NUM
ftr-480	934	9	-	-	SYM
ftr-480	934	10	94	94	NUM
ftr-480	934	11	,	,	PUNCT
ftr-480	934	12	104	104	NUM
ftr-480	934	13	.	.	PUNCT
ftr-480	935	1	the	the	DET
ftr-480	935	2	latest	late	ADJ
ftr-480	935	3	description	description	NOUN
ftr-480	935	4	of	of	ADP
ftr-480	935	5	the	the	DET
ftr-480	935	6	nunn	nunn	PROPN
ftr-480	935	7	-	-	PUNCT
ftr-480	935	8	domenici	domenici	NOUN
ftr-480	935	9	proposal	proposal	NOUN
ftr-480	935	10	,	,	PUNCT
ftr-480	935	11	however	however	ADV
ftr-480	935	12	,	,	PUNCT
ftr-480	935	13	seems	seem	VERB
ftr-480	935	14	to	to	PART
ftr-480	935	15	indicate	indicate	VERB
ftr-480	935	16	that	that	SCONJ
ftr-480	935	17	it	it	PRON
ftr-480	935	18	will	will	AUX
ftr-480	935	19	not	not	PART
ftr-480	935	20	change	change	VERB
ftr-480	935	21	the	the	DET
ftr-480	935	22	tax	tax	NOUN
ftr-480	935	23	filing	filing	NOUN
ftr-480	935	24	unit	unit	NOUN
ftr-480	935	25	rules	rule	NOUN
ftr-480	935	26	of	of	ADP
ftr-480	935	27	current	current	ADJ
ftr-480	935	28	law	law	NOUN
ftr-480	935	29	.	.	PUNCT
ftr-480	936	1	see	see	VERB
ftr-480	936	2	alliance	alliance	PROPN
ftr-480	936	3	usa	usa	PROPN
ftr-480	936	4	,	,	PUNCT
ftr-480	936	5	supra	supra	PROPN
ftr-480	936	6	note	note	PROPN
ftr-480	936	7	51	51	NUM
ftr-480	936	8	,	,	PUNCT
ftr-480	936	9	at	at	ADP
ftr-480	936	10	1489	1489	NUM
ftr-480	936	11	,	,	PUNCT
ftr-480	936	12	1522	1522	NUM
ftr-480	936	13	-	-	SYM
ftr-480	936	14	23	23	NUM
ftr-480	936	15	(	(	PUNCT
ftr-480	936	16	required	require	VERB
ftr-480	936	17	tax	tax	NOUN
ftr-480	936	18	filing	filing	NOUN
ftr-480	936	19	by	by	ADP
ftr-480	936	20	individuals	individual	NOUN
ftr-480	936	21	,	,	PUNCT
ftr-480	936	22	with	with	ADP
ftr-480	936	23	permissible	permissible	ADJ
ftr-480	936	24	joint	joint	ADJ
ftr-480	936	25	filing	filing	NOUN
ftr-480	936	26	by	by	ADP
ftr-480	936	27	married	married	ADJ
ftr-480	936	28	couples	couple	NOUN
ftr-480	936	29	)	)	PUNCT
ftr-480	936	30	.	.	PUNCT
ftr-480	937	1	104	104	X
ftr-480	937	2	.	.	PUNCT
ftr-480	938	1	see	see	VERB
ftr-480	938	2	graetz	graetz	PROPN
ftr-480	938	3	,	,	PUNCT
ftr-480	938	4	supra	supra	PROPN
ftr-480	938	5	note	note	PROPN
ftr-480	938	6	11	11	NUM
ftr-480	938	7	,	,	PUNCT
ftr-480	938	8	at	at	ADP
ftr-480	938	9	1625	1625	NUM
ftr-480	938	10	.	.	PUNCT
ftr-480	939	1	[	[	X
ftr-480	939	2	vol	vol	NOUN
ftr-480	939	3	.	.	PUNCT
ftr-480	939	4	2:8	2:8	NUM
ftr-480	939	5	acconunodating	acconunodate	VERB
ftr-480	939	6	the	the	DET
ftr-480	939	7	"	"	PUNCT
ftr-480	939	8	low	low	ADJ
ftr-480	939	9	-	-	PUNCT
ftr-480	939	10	income	income	NOUN
ftr-480	939	11	"	"	PUNCT
ftr-480	939	12	not	not	PART
ftr-480	939	13	be	be	AUX
ftr-480	939	14	.	.	PUNCT
ftr-480	940	1	on	on	ADP
ftr-480	940	2	the	the	DET
ftr-480	940	3	other	other	ADJ
ftr-480	940	4	hand	hand	NOUN
ftr-480	940	5	,	,	PUNCT
ftr-480	940	6	if	if	SCONJ
ftr-480	940	7	the	the	DET
ftr-480	940	8	gift	gift	NOUN
ftr-480	940	9	were	be	AUX
ftr-480	940	10	saved	save	VERB
ftr-480	940	11	,	,	PUNCT
ftr-480	940	12	the	the	DET
ftr-480	940	13	donee	donee	NOUN
ftr-480	940	14	might	might	AUX
ftr-480	940	15	unfairly	unfairly	ADV
ftr-480	940	16	be	be	AUX
ftr-480	940	17	taxed	tax	VERB
ftr-480	940	18	at	at	ADP
ftr-480	940	19	some	some	DET
ftr-480	940	20	later	later	ADJ
ftr-480	940	21	time	time	NOUN
ftr-480	940	22	when	when	SCONJ
ftr-480	940	23	the	the	DET
ftr-480	940	24	savings	saving	NOUN
ftr-480	940	25	is	be	AUX
ftr-480	940	26	consumed	consume	VERB
ftr-480	940	27	,	,	PUNCT
ftr-480	940	28	in	in	ADP
ftr-480	940	29	the	the	DET
ftr-480	940	30	absence	absence	NOUN
ftr-480	940	31	of	of	ADP
ftr-480	940	32	a	a	DET
ftr-480	940	33	complicated	complicated	ADJ
ftr-480	940	34	earmarking	earmarking	NOUN
ftr-480	940	35	scheme	scheme	NOUN
ftr-480	940	36	.	.	PUNCT
ftr-480	940	37	"'0	"'0	PUNCT
ftr-480	941	1	the	the	DET
ftr-480	941	2	illustrations	illustration	NOUN
ftr-480	941	3	highlight	highlight	VERB
ftr-480	941	4	the	the	DET
ftr-480	941	5	potential	potential	ADJ
ftr-480	941	6	risks	risk	NOUN
ftr-480	941	7	of	of	ADP
ftr-480	941	8	deviating	deviate	VERB
ftr-480	941	9	too	too	ADV
ftr-480	941	10	far	far	ADV
ftr-480	941	11	from	from	ADP
ftr-480	941	12	the	the	DET
ftr-480	941	13	basic	basic	ADJ
ftr-480	941	14	cash	cash	NOUN
ftr-480	941	15	-	-	PUNCT
ftr-480	941	16	flow	flow	NOUN
ftr-480	941	17	tax	tax	NOUN
ftr-480	941	18	theory	theory	NOUN
ftr-480	941	19	once	once	ADV
ftr-480	941	20	that	that	DET
ftr-480	941	21	tax	tax	NOUN
ftr-480	941	22	is	be	AUX
ftr-480	941	23	adopted.1	adopted.1	NOUN
ftr-480	941	24	°	°	ADP
ftr-480	941	25	6	6	NUM
ftr-480	941	26	in	in	ADP
ftr-480	941	27	short	short	ADJ
ftr-480	941	28	,	,	PUNCT
ftr-480	941	29	for	for	ADP
ftr-480	941	30	both	both	CCONJ
ftr-480	941	31	positive	positive	ADJ
ftr-480	941	32	and	and	CCONJ
ftr-480	941	33	negative	negative	ADJ
ftr-480	941	34	cash	cash	NOUN
ftr-480	941	35	-	-	PUNCT
ftr-480	941	36	flow	flow	NOUN
ftr-480	941	37	tax	tax	NOUN
ftr-480	941	38	purposes	purpose	NOUN
ftr-480	941	39	,	,	PUNCT
ftr-480	941	40	there	there	PRON
ftr-480	941	41	are	be	VERB
ftr-480	941	42	distinct	distinct	ADJ
ftr-480	941	43	policy	policy	NOUN
ftr-480	941	44	reasons	reason	NOUN
ftr-480	941	45	for	for	ADP
ftr-480	941	46	having	have	VERB
ftr-480	941	47	the	the	DET
ftr-480	941	48	family	family	NOUN
ftr-480	941	49	or	or	CCONJ
ftr-480	941	50	household	household	NOUN
ftr-480	941	51	be	be	AUX
ftr-480	941	52	the	the	DET
ftr-480	941	53	taxable	taxable	ADJ
ftr-480	941	54	unit	unit	NOUN
ftr-480	941	55	.	.	PUNCT
ftr-480	941	56	'	'	PUNCT
ftr-480	941	57	7	7	NUM
ftr-480	941	58	unfortunately	unfortunately	ADV
ftr-480	941	59	,	,	PUNCT
ftr-480	941	60	such	such	DET
ftr-480	941	61	a	a	DET
ftr-480	941	62	rule	rule	NOUN
ftr-480	941	63	also	also	ADV
ftr-480	941	64	has	have	VERB
ftr-480	941	65	severe	severe	ADJ
ftr-480	941	66	drawbacks	drawback	NOUN
ftr-480	941	67	.	.	PUNCT
ftr-480	941	68	"	"	PUNCT
ftr-480	942	1	the	the	DET
ftr-480	942	2	most	most	ADV
ftr-480	942	3	obvious	obvious	ADJ
ftr-480	942	4	is	be	AUX
ftr-480	942	5	the	the	DET
ftr-480	942	6	need	need	NOUN
ftr-480	942	7	to	to	PART
ftr-480	942	8	develop	develop	VERB
ftr-480	942	9	a	a	DET
ftr-480	942	10	workable	workable	ADJ
ftr-480	942	11	definition	definition	NOUN
ftr-480	942	12	of	of	ADP
ftr-480	942	13	"	"	PUNCT
ftr-480	942	14	family	family	NOUN
ftr-480	942	15	"	"	PUNCT
ftr-480	942	16	or	or	CCONJ
ftr-480	942	17	"	"	PUNCT
ftr-480	942	18	household	household	NOUN
ftr-480	942	19	.	.	PUNCT
ftr-480	942	20	"	"	PUNCT
ftr-480	943	1	even	even	ADV
ftr-480	943	2	the	the	DET
ftr-480	943	3	current	current	ADJ
ftr-480	943	4	law	law	NOUN
ftr-480	943	5	concept	concept	NOUN
ftr-480	943	6	of	of	ADP
ftr-480	943	7	married	married	ADJ
ftr-480	943	8	individuals	individual	NOUN
ftr-480	943	9	'	'	PART
ftr-480	943	10	has	have	AUX
ftr-480	943	11	been	be	AUX
ftr-480	943	12	criticized	criticize	VERB
ftr-480	943	13	as	as	ADP
ftr-480	943	14	ambiguous	ambiguous	ADJ
ftr-480	943	15	.	.	PUNCT
ftr-480	944	1	"0	"0	VERB
ftr-480	944	2	any	any	DET
ftr-480	944	3	attempt	attempt	NOUN
ftr-480	944	4	to	to	PART
ftr-480	944	5	categorize	categorize	VERB
ftr-480	944	6	the	the	DET
ftr-480	944	7	extended	extended	ADJ
ftr-480	944	8	family	family	NOUN
ftr-480	944	9	living	living	NOUN
ftr-480	944	10	arrangements	arrangement	NOUN
ftr-480	944	11	that	that	PRON
ftr-480	944	12	are	be	AUX
ftr-480	944	13	perhaps	perhaps	ADV
ftr-480	944	14	more	more	ADV
ftr-480	944	15	common	common	ADJ
ftr-480	944	16	among	among	ADP
ftr-480	944	17	low	low	ADJ
ftr-480	944	18	-	-	PUNCT
ftr-480	944	19	income	income	NOUN
ftr-480	944	20	households	household	NOUN
ftr-480	944	21	would	would	AUX
ftr-480	944	22	be	be	AUX
ftr-480	944	23	extremely	extremely	ADV
ftr-480	944	24	problematic	problematic	ADJ
ftr-480	944	25	.	.	PUNCT
ftr-480	945	1	"	"	PUNCT
ftr-480	945	2	'	'	PUNCT
ftr-480	945	3	moreover	moreover	ADV
ftr-480	945	4	,	,	PUNCT
ftr-480	945	5	the	the	DET
ftr-480	945	6	self	self	NOUN
ftr-480	945	7	-	-	PUNCT
ftr-480	945	8	assessment	assessment	NOUN
ftr-480	945	9	feature	feature	NOUN
ftr-480	945	10	of	of	ADP
ftr-480	945	11	the	the	DET
ftr-480	945	12	tax	tax	NOUN
ftr-480	945	13	system	system	NOUN
ftr-480	945	14	,	,	PUNCT
ftr-480	945	15	along	along	ADP
ftr-480	945	16	with	with	ADP
ftr-480	945	17	an	an	DET
ftr-480	945	18	inconsequential	inconsequential	ADJ
ftr-480	945	19	rate	rate	NOUN
ftr-480	945	20	of	of	ADP
ftr-480	945	21	audit	audit	NOUN
ftr-480	945	22	,	,	PUNCT
ftr-480	945	23	would	would	AUX
ftr-480	945	24	virtually	virtually	ADV
ftr-480	945	25	guarantee	guarantee	VERB
ftr-480	945	26	a	a	DET
ftr-480	945	27	haphazard	haphazard	ADJ
ftr-480	945	28	application	application	NOUN
ftr-480	945	29	of	of	ADP
ftr-480	945	30	the	the	DET
ftr-480	945	31	law	law	NOUN
ftr-480	945	32	and	and	CCONJ
ftr-480	945	33	resulting	result	VERB
ftr-480	945	34	105	105	NUM
ftr-480	945	35	.	.	PUNCT
ftr-480	946	1	see	see	VERB
ftr-480	946	2	domenici	domenici	NOUN
ftr-480	946	3	,	,	PUNCT
ftr-480	946	4	supra	supra	PROPN
ftr-480	946	5	note	note	NOUN
ftr-480	946	6	2	2	NUM
ftr-480	946	7	,	,	PUNCT
ftr-480	946	8	at	at	ADP
ftr-480	946	9	303	303	NUM
ftr-480	946	10	.	.	PUNCT
ftr-480	947	1	106	106	NUM
ftr-480	947	2	.	.	PUNCT
ftr-480	948	1	another	another	DET
ftr-480	948	2	possibility	possibility	NOUN
ftr-480	948	3	is	be	AUX
ftr-480	948	4	to	to	PART
ftr-480	948	5	tax	tax	VERB
ftr-480	948	6	the	the	DET
ftr-480	948	7	same	same	ADJ
ftr-480	948	8	gift	gift	NOUN
ftr-480	948	9	twice	twice	ADV
ftr-480	948	10	.	.	PUNCT
ftr-480	949	1	but	but	CCONJ
ftr-480	949	2	this	this	DET
ftr-480	949	3	approach	approach	NOUN
ftr-480	949	4	would	would	AUX
ftr-480	949	5	have	have	VERB
ftr-480	949	6	the	the	DET
ftr-480	949	7	effect	effect	NOUN
ftr-480	949	8	of	of	ADP
ftr-480	949	9	converting	convert	VERB
ftr-480	949	10	the	the	DET
ftr-480	949	11	cash	cash	NOUN
ftr-480	949	12	-	-	PUNCT
ftr-480	949	13	flow	flow	NOUN
ftr-480	949	14	tax	tax	NOUN
ftr-480	949	15	into	into	ADP
ftr-480	949	16	a	a	DET
ftr-480	949	17	lifetime	lifetime	NOUN
ftr-480	949	18	income	income	NOUN
ftr-480	949	19	tax	tax	NOUN
ftr-480	949	20	.	.	PUNCT
ftr-480	950	1	see	see	VERB
ftr-480	950	2	aaron	aaron	PROPN
ftr-480	950	3	&	&	CCONJ
ftr-480	950	4	galper	galper	PROPN
ftr-480	950	5	,	,	PUNCT
ftr-480	950	6	supra	supra	PROPN
ftr-480	950	7	note	note	PROPN
ftr-480	950	8	40	40	NUM
ftr-480	950	9	,	,	PUNCT
ftr-480	950	10	at	at	ADP
ftr-480	950	11	66	66	NUM
ftr-480	950	12	-	-	SYM
ftr-480	950	13	67	67	NUM
ftr-480	950	14	.	.	PUNCT
ftr-480	951	1	it	it	PRON
ftr-480	951	2	also	also	ADV
ftr-480	951	3	would	would	AUX
ftr-480	951	4	be	be	AUX
ftr-480	951	5	difficult	difficult	ADJ
ftr-480	951	6	to	to	PART
ftr-480	951	7	administer	administer	VERB
ftr-480	951	8	because	because	SCONJ
ftr-480	951	9	neither	neither	CCONJ
ftr-480	951	10	the	the	DET
ftr-480	951	11	donor	donor	NOUN
ftr-480	951	12	nor	nor	CCONJ
ftr-480	951	13	the	the	DET
ftr-480	951	14	donee	donee	NOUN
ftr-480	951	15	would	would	AUX
ftr-480	951	16	have	have	VERB
ftr-480	951	17	any	any	DET
ftr-480	951	18	incentive	incentive	NOUN
ftr-480	951	19	to	to	PART
ftr-480	951	20	report	report	VERB
ftr-480	951	21	the	the	DET
ftr-480	951	22	gift	gift	NOUN
ftr-480	951	23	.	.	PUNCT
ftr-480	952	1	for	for	ADP
ftr-480	952	2	a	a	DET
ftr-480	952	3	more	more	ADV
ftr-480	952	4	complete	complete	ADJ
ftr-480	952	5	discussion	discussion	NOUN
ftr-480	952	6	of	of	ADP
ftr-480	952	7	the	the	DET
ftr-480	952	8	issues	issue	NOUN
ftr-480	952	9	raised	raise	VERB
ftr-480	952	10	by	by	ADP
ftr-480	952	11	the	the	DET
ftr-480	952	12	cash	cash	NOUN
ftr-480	952	13	-	-	PUNCT
ftr-480	952	14	flow	flow	NOUN
ftr-480	952	15	tax	tax	NOUN
ftr-480	952	16	treatment	treatment	NOUN
ftr-480	952	17	of	of	ADP
ftr-480	952	18	gifts	gift	NOUN
ftr-480	952	19	and	and	CCONJ
ftr-480	952	20	bequests	bequest	NOUN
ftr-480	952	21	and	and	CCONJ
ftr-480	952	22	the	the	DET
ftr-480	952	23	resulting	result	VERB
ftr-480	952	24	problems	problem	NOUN
ftr-480	952	25	of	of	ADP
ftr-480	952	26	consumption	consumption	NOUN
ftr-480	952	27	-	-	PUNCT
ftr-480	952	28	splitting	splitting	NOUN
ftr-480	952	29	,	,	PUNCT
ftr-480	952	30	see	see	VERB
ftr-480	952	31	committee	committee	NOUN
ftr-480	952	32	on	on	ADP
ftr-480	952	33	simplification	simplification	NOUN
ftr-480	952	34	,	,	PUNCT
ftr-480	952	35	supra	supra	PROPN
ftr-480	952	36	note	note	NOUN
ftr-480	952	37	17	17	NUM
ftr-480	952	38	.	.	PUNCT
ftr-480	953	1	at	at	ADP
ftr-480	953	2	427	427	NUM
ftr-480	953	3	-	-	SYM
ftr-480	953	4	31	31	NUM
ftr-480	953	5	-1	-1	NOUN
ftr-480	953	6	.	.	PUNCT
ftr-480	954	1	clifton	clifton	PROPN
ftr-480	954	2	fleming	fleming	PROPN
ftr-480	954	3	,	,	PUNCT
ftr-480	954	4	jr	jr	PROPN
ftr-480	954	5	.	.	PROPN
ftr-480	954	6	,	,	PUNCT
ftr-480	954	7	scoping	scope	VERB
ftr-480	954	8	out	out	ADP
ftr-480	954	9	the	the	DET
ftr-480	954	10	uncertain	uncertain	ADJ
ftr-480	954	11	simplification	simplification	NOUN
ftr-480	954	12	(	(	PUNCT
ftr-480	954	13	complication	complication	NOUN
ftr-480	954	14	?	?	PUNCT
ftr-480	954	15	)	)	PUNCT
ftr-480	954	16	effects	effect	NOUN
ftr-480	954	17	of	of	ADP
ftr-480	954	18	vats	vat	NOUN
ftr-480	954	19	,	,	PUNCT
ftr-480	954	20	bats	bat	NOUN
ftr-480	954	21	,	,	PUNCT
ftr-480	954	22	and	and	CCONJ
ftr-480	954	23	consumed	consume	VERB
ftr-480	954	24	income	income	NOUN
ftr-480	954	25	taxes	taxis	NOUN
ftr-480	954	26	,	,	PUNCT
ftr-480	954	27	2	2	NUM
ftr-480	954	28	fla	fla	NOUN
ftr-480	954	29	.	.	PUNCT
ftr-480	955	1	tax	tax	PROPN
ftr-480	955	2	rev	rev	PROPN
ftr-480	955	3	.	.	PROPN
ftr-480	955	4	390	390	NUM
ftr-480	955	5	(	(	PUNCT
ftr-480	955	6	1995	1995	NUM
ftr-480	955	7	)	)	PUNCT
ftr-480	955	8	;	;	PUNCT
ftr-480	955	9	graetz	graetz	NOUN
ftr-480	955	10	,	,	PUNCT
ftr-480	955	11	supra	supra	PROPN
ftr-480	955	12	note	note	PROPN
ftr-480	955	13	11	11	NUM
ftr-480	955	14	,	,	PUNCT
ftr-480	955	15	at	at	ADP
ftr-480	955	16	1624	1624	NUM
ftr-480	955	17	-	-	SYM
ftr-480	955	18	29	29	NUM
ftr-480	955	19	.	.	PUNCT
ftr-480	956	1	the	the	DET
ftr-480	956	2	latest	late	ADJ
ftr-480	956	3	description	description	NOUN
ftr-480	956	4	of	of	ADP
ftr-480	956	5	the	the	DET
ftr-480	956	6	nunn	nunn	PROPN
ftr-480	956	7	-	-	PUNCT
ftr-480	956	8	domenici	domenici	NOUN
ftr-480	956	9	plan	plan	NOUN
ftr-480	956	10	indicates	indicate	VERB
ftr-480	956	11	that	that	SCONJ
ftr-480	956	12	it	it	PRON
ftr-480	956	13	will	will	AUX
ftr-480	956	14	treat	treat	VERB
ftr-480	956	15	a	a	DET
ftr-480	956	16	gift	gift	NOUN
ftr-480	956	17	as	as	ADP
ftr-480	956	18	nondeductible	nondeductible	ADJ
ftr-480	956	19	consumption	consumption	NOUN
ftr-480	956	20	by	by	ADP
ftr-480	956	21	the	the	DET
ftr-480	956	22	donor	donor	NOUN
ftr-480	956	23	and	and	CCONJ
ftr-480	956	24	an	an	DET
ftr-480	956	25	exempt	exempt	ADJ
ftr-480	956	26	receipt	receipt	NOUN
ftr-480	956	27	by	by	ADP
ftr-480	956	28	the	the	DET
ftr-480	956	29	donee	donee	NOUN
ftr-480	956	30	.	.	PUNCT
ftr-480	957	1	see	see	VERB
ftr-480	957	2	alliance	alliance	PROPN
ftr-480	957	3	usa	usa	PROPN
ftr-480	957	4	,	,	PUNCT
ftr-480	957	5	supra	supra	PROPN
ftr-480	957	6	note	note	PROPN
ftr-480	957	7	51	51	NUM
ftr-480	957	8	,	,	PUNCT
ftr-480	957	9	at	at	ADP
ftr-480	957	10	1489	1489	NUM
ftr-480	957	11	,	,	PUNCT
ftr-480	957	12	1518	1518	NUM
ftr-480	957	13	,	,	PUNCT
ftr-480	957	14	1569	1569	NUM
ftr-480	957	15	.	.	PUNCT
ftr-480	958	1	107	107	NUM
ftr-480	958	2	.	.	PUNCT
ftr-480	959	1	whether	whether	SCONJ
ftr-480	959	2	for	for	ADP
ftr-480	959	3	these	these	DET
ftr-480	959	4	or	or	CCONJ
ftr-480	959	5	other	other	ADJ
ftr-480	959	6	reasons	reason	NOUN
ftr-480	959	7	,	,	PUNCT
ftr-480	959	8	in	in	ADP
ftr-480	959	9	view	view	NOUN
ftr-480	959	10	of	of	ADP
ftr-480	959	11	its	its	PRON
ftr-480	959	12	proposal	proposal	NOUN
ftr-480	959	13	for	for	ADP
ftr-480	959	14	a	a	DET
ftr-480	959	15	family	family	NOUN
ftr-480	959	16	living	living	NOUN
ftr-480	959	17	allowance	allowance	NOUN
ftr-480	959	18	,	,	PUNCT
ftr-480	959	19	the	the	DET
ftr-480	959	20	original	original	ADJ
ftr-480	959	21	nunn	nunn	PROPN
ftr-480	959	22	-	-	PUNCT
ftr-480	959	23	domenici	domenici	NOUN
ftr-480	959	24	plan	plan	NOUN
ftr-480	959	25	would	would	AUX
ftr-480	959	26	apparently	apparently	ADV
ftr-480	959	27	have	have	AUX
ftr-480	959	28	adopted	adopt	VERB
ftr-480	959	29	a	a	DET
ftr-480	959	30	family	family	NOUN
ftr-480	959	31	taxable	taxable	ADJ
ftr-480	959	32	unit	unit	NOUN
ftr-480	959	33	.	.	PUNCT
ftr-480	960	1	as	as	SCONJ
ftr-480	960	2	previously	previously	ADV
ftr-480	960	3	noted	note	VERB
ftr-480	960	4	,	,	PUNCT
ftr-480	960	5	however	however	ADV
ftr-480	960	6	,	,	PUNCT
ftr-480	960	7	the	the	DET
ftr-480	960	8	latest	late	ADJ
ftr-480	960	9	description	description	NOUN
ftr-480	960	10	of	of	ADP
ftr-480	960	11	the	the	DET
ftr-480	960	12	plan	plan	NOUN
ftr-480	960	13	indicates	indicate	VERB
ftr-480	960	14	no	no	DET
ftr-480	960	15	change	change	NOUN
ftr-480	960	16	in	in	ADP
ftr-480	960	17	the	the	DET
ftr-480	960	18	tax	tax	NOUN
ftr-480	960	19	filing	filing	NOUN
ftr-480	960	20	unit	unit	NOUN
ftr-480	960	21	rules	rule	NOUN
ftr-480	960	22	of	of	ADP
ftr-480	960	23	current	current	ADJ
ftr-480	960	24	law	law	NOUN
ftr-480	960	25	.	.	PUNCT
ftr-480	961	1	see	see	VERB
ftr-480	961	2	supra	supra	PROPN
ftr-480	961	3	note	note	PROPN
ftr-480	961	4	103	103	NUM
ftr-480	961	5	.	.	PUNCT
ftr-480	961	6	108	108	NUM
ftr-480	961	7	.	.	PUNCT
ftr-480	962	1	indeed	indeed	ADV
ftr-480	962	2	,	,	PUNCT
ftr-480	962	3	the	the	DET
ftr-480	962	4	recent	recent	ADJ
ftr-480	962	5	trend	trend	NOUN
ftr-480	962	6	in	in	ADP
ftr-480	962	7	the	the	DET
ftr-480	962	8	academic	academic	ADJ
ftr-480	962	9	literature	literature	NOUN
ftr-480	962	10	has	have	AUX
ftr-480	962	11	been	be	AUX
ftr-480	962	12	to	to	PART
ftr-480	962	13	favor	favor	VERB
ftr-480	962	14	elimination	elimination	NOUN
ftr-480	962	15	of	of	ADP
ftr-480	962	16	joint	joint	ADJ
ftr-480	962	17	filing	filing	NOUN
ftr-480	962	18	for	for	ADP
ftr-480	962	19	married	married	ADJ
ftr-480	962	20	couples	couple	NOUN
ftr-480	962	21	.	.	PUNCT
ftr-480	963	1	see	see	VERB
ftr-480	963	2	kornhauser	kornhauser	NOUN
ftr-480	963	3	,	,	PUNCT
ftr-480	963	4	supra	supra	PROPN
ftr-480	963	5	note	note	NOUN
ftr-480	963	6	95	95	NUM
ftr-480	963	7	,	,	PUNCT
ftr-480	963	8	at	at	ADP
ftr-480	963	9	65	65	NUM
ftr-480	963	10	;	;	PUNCT
ftr-480	963	11	mccaffery	mccaffery	NOUN
ftr-480	963	12	,	,	PUNCT
ftr-480	963	13	supra	supra	PROPN
ftr-480	963	14	note	note	NOUN
ftr-480	963	15	95	95	NUM
ftr-480	963	16	,	,	PUNCT
ftr-480	963	17	at	at	ADP
ftr-480	963	18	987	987	NUM
ftr-480	963	19	;	;	PUNCT
ftr-480	963	20	zelenak	zelenak	NOUN
ftr-480	963	21	,	,	PUNCT
ftr-480	963	22	supra	supra	PROPN
ftr-480	963	23	note	note	NOUN
ftr-480	963	24	95	95	NUM
ftr-480	963	25	,	,	PUNCT
ftr-480	963	26	at	at	ADP
ftr-480	963	27	342	342	NUM
ftr-480	963	28	-	-	SYM
ftr-480	963	29	44	44	NUM
ftr-480	963	30	.	.	PUNCT
ftr-480	964	1	109	109	NUM
ftr-480	964	2	.	.	PUNCT
ftr-480	964	3	irc	irc	PROPN
ftr-480	964	4	§	§	PROPN
ftr-480	964	5	1(a	1(a	NUM
ftr-480	964	6	)	)	PUNCT
ftr-480	964	7	.	.	PUNCT
ftr-480	965	1	110	110	NUM
ftr-480	965	2	.	.	PUNCT
ftr-480	966	1	see	see	VERB
ftr-480	966	2	toni	toni	PROPN
ftr-480	966	3	robinson	robinson	PROPN
ftr-480	966	4	&	&	CCONJ
ftr-480	966	5	mary	mary	PROPN
ftr-480	966	6	moers	moers	PROPN
ftr-480	966	7	wenig	wenig	PROPN
ftr-480	966	8	,	,	PUNCT
ftr-480	966	9	marry	marry	VERB
ftr-480	966	10	in	in	ADP
ftr-480	966	11	haste	haste	NOUN
ftr-480	966	12	.	.	PUNCT
ftr-480	967	1	repent	repent	VERB
ftr-480	967	2	at	at	ADP
ftr-480	967	3	tax	tax	NOUN
ftr-480	967	4	time	time	NOUN
ftr-480	967	5	:	:	PUNCT
ftr-480	967	6	marital	marital	ADJ
ftr-480	967	7	status	status	NOUN
ftr-480	967	8	as	as	ADP
ftr-480	967	9	a	a	DET
ftr-480	967	10	tax	tax	NOUN
ftr-480	967	11	determinant	determinant	ADJ
ftr-480	967	12	,	,	PUNCT
ftr-480	967	13	8	8	NUM
ftr-480	967	14	va	va	NOUN
ftr-480	967	15	.	.	PUNCT
ftr-480	968	1	tax	tax	PROPN
ftr-480	968	2	rev	rev	PROPN
ftr-480	968	3	.	.	PROPN
ftr-480	968	4	773	773	NUM
ftr-480	968	5	,	,	PUNCT
ftr-480	968	6	788	788	NUM
ftr-480	968	7	-	-	SYM
ftr-480	968	8	833	833	NUM
ftr-480	968	9	(	(	PUNCT
ftr-480	968	10	1989	1989	NUM
ftr-480	968	11	)	)	PUNCT
ftr-480	968	12	.	.	PUNCT
ftr-480	969	1	111	111	NUM
ftr-480	969	2	.	.	PUNCT
ftr-480	970	1	see	see	VERB
ftr-480	970	2	popkin	popkin	NOUN
ftr-480	970	3	,	,	PUNCT
ftr-480	970	4	supra	supra	PROPN
ftr-480	970	5	note	note	NOUN
ftr-480	970	6	68	68	NUM
ftr-480	970	7	,	,	PUNCT
ftr-480	970	8	at	at	ADP
ftr-480	970	9	404	404	NUM
ftr-480	970	10	(	(	PUNCT
ftr-480	970	11	"	"	PUNCT
ftr-480	970	12	the	the	DET
ftr-480	970	13	problem	problem	NOUN
ftr-480	970	14	of	of	ADP
ftr-480	970	15	defining	define	VERB
ftr-480	970	16	a	a	DET
ftr-480	970	17	household	household	NOUN
ftr-480	970	18	to	to	PART
ftr-480	970	19	take	take	VERB
ftr-480	970	20	account	account	NOUN
ftr-480	970	21	of	of	ADP
ftr-480	970	22	economies	economy	NOUN
ftr-480	970	23	of	of	ADP
ftr-480	970	24	scale	scale	NOUN
ftr-480	970	25	and	and	CCONJ
ftr-480	970	26	pooling	pooling	NOUN
ftr-480	970	27	of	of	ADP
ftr-480	970	28	resources	resource	NOUN
ftr-480	970	29	is	be	AUX
ftr-480	970	30	the	the	DET
ftr-480	970	31	most	most	ADV
ftr-480	970	32	difficult	difficult	ADJ
ftr-480	970	33	problem	problem	NOUN
ftr-480	970	34	in	in	ADP
ftr-480	970	35	designing	design	VERB
ftr-480	970	36	a	a	DET
ftr-480	970	37	[	[	X
ftr-480	970	38	negative	negative	ADJ
ftr-480	970	39	income	income	NOUN
ftr-480	970	40	tax	tax	NOUN
ftr-480	970	41	]	]	PUNCT
ftr-480	970	42	"	"	PUNCT
ftr-480	970	43	)	)	PUNCT
ftr-480	970	44	;	;	PUNCT
ftr-480	970	45	tobin	tobin	PROPN
ftr-480	970	46	,	,	PUNCT
ftr-480	970	47	et	et	PROPN
ftr-480	970	48	al	al	PROPN
ftr-480	970	49	.	.	PROPN
ftr-480	970	50	,	,	PUNCT
ftr-480	970	51	supra	supra	PROPN
ftr-480	970	52	note	note	PROPN
ftr-480	970	53	68	68	NUM
ftr-480	970	54	,	,	PUNCT
ftr-480	970	55	at	at	ADP
ftr-480	970	56	9	9	NUM
ftr-480	970	57	(	(	PUNCT
ftr-480	970	58	"	"	PUNCT
ftr-480	970	59	definition	definition	NOUN
ftr-480	970	60	of	of	ADP
ftr-480	970	61	family	family	NOUN
ftr-480	970	62	units	unit	NOUN
ftr-480	970	63	for	for	ADP
ftr-480	970	64	[	[	PUNCT
ftr-480	970	65	negative	negative	ADJ
ftr-480	970	66	income	income	NOUN
ftr-480	970	67	tax	tax	NOUN
ftr-480	970	68	]	]	PUNCT
ftr-480	970	69	purposes	purpose	NOUN
ftr-480	970	70	may	may	AUX
ftr-480	970	71	be	be	AUX
ftr-480	970	72	the	the	DET
ftr-480	970	73	single	single	ADJ
ftr-480	970	74	most	most	ADV
ftr-480	970	75	difficult	difficult	ADJ
ftr-480	970	76	legal	legal	ADJ
ftr-480	970	77	and	and	CCONJ
ftr-480	970	78	administrative	administrative	ADJ
ftr-480	970	79	problem	problem	NOUN
ftr-480	970	80	"	"	PUNCT
ftr-480	970	81	)	)	PUNCT
ftr-480	970	82	.	.	PUNCT
ftr-480	971	1	19951	19951	NUM
ftr-480	971	2	florida	florida	PROPN
ftr-480	971	3	tax	tax	NOUN
ftr-480	971	4	review	review	NOUN
ftr-480	971	5	inequities	inequity	NOUN
ftr-480	971	6	.	.	PUNCT
ftr-480	972	1	irs	irs	PROPN
ftr-480	972	2	efforts	effort	NOUN
ftr-480	972	3	to	to	PART
ftr-480	972	4	enforce	enforce	VERB
ftr-480	972	5	rules	rule	NOUN
ftr-480	972	6	in	in	ADP
ftr-480	972	7	this	this	DET
ftr-480	972	8	area	area	NOUN
ftr-480	972	9	would	would	AUX
ftr-480	972	10	no	no	ADV
ftr-480	972	11	doubt	doubt	ADV
ftr-480	972	12	be	be	AUX
ftr-480	972	13	highly	highly	ADV
ftr-480	972	14	intrusive	intrusive	ADJ
ftr-480	972	15	.	.	PUNCT
ftr-480	972	16	"	"	PUNCT
ftr-480	973	1	1	1	NUM
ftr-480	973	2	2	2	NUM
ftr-480	973	3	the	the	DET
ftr-480	973	4	definitional	definitional	ADJ
ftr-480	973	5	problem	problem	NOUN
ftr-480	973	6	is	be	AUX
ftr-480	973	7	compounded	compound	VERB
ftr-480	973	8	by	by	ADP
ftr-480	973	9	the	the	DET
ftr-480	973	10	fact	fact	NOUN
ftr-480	973	11	that	that	SCONJ
ftr-480	973	12	whatever	whatever	DET
ftr-480	973	13	line	line	NOUN
ftr-480	973	14	is	be	AUX
ftr-480	973	15	drawn	draw	VERB
ftr-480	973	16	would	would	AUX
ftr-480	973	17	be	be	AUX
ftr-480	973	18	a	a	DET
ftr-480	973	19	two	two	NUM
ftr-480	973	20	-	-	PUNCT
ftr-480	973	21	edged	edge	VERB
ftr-480	973	22	sword	sword	NOUN
ftr-480	973	23	.	.	PUNCT
ftr-480	974	1	some	some	DET
ftr-480	974	2	families	family	NOUN
ftr-480	974	3	and	and	CCONJ
ftr-480	974	4	householdsespecially	householdsespecially	ADV
ftr-480	974	5	those	those	PRON
ftr-480	974	6	with	with	ADP
ftr-480	974	7	only	only	ADV
ftr-480	974	8	one	one	NUM
ftr-480	974	9	earner	earner	NOUN
ftr-480	974	10	-	-	PUNCT
ftr-480	974	11	would	would	AUX
ftr-480	974	12	find	find	VERB
ftr-480	974	13	it	it	PRON
ftr-480	974	14	advantageous	advantageous	ADJ
ftr-480	974	15	to	to	PART
ftr-480	974	16	be	be	AUX
ftr-480	974	17	treated	treat	VERB
ftr-480	974	18	as	as	ADP
ftr-480	974	19	a	a	DET
ftr-480	974	20	unit	unit	NOUN
ftr-480	974	21	,	,	PUNCT
ftr-480	974	22	thereby	thereby	ADV
ftr-480	974	23	maximizing	maximize	VERB
ftr-480	974	24	the	the	DET
ftr-480	974	25	size	size	NOUN
ftr-480	974	26	of	of	ADP
ftr-480	974	27	their	their	PRON
ftr-480	974	28	collective	collective	ADJ
ftr-480	974	29	living	living	NOUN
ftr-480	974	30	allowance	allowance	NOUN
ftr-480	974	31	.	.	PUNCT
ftr-480	975	1	others	other	NOUN
ftr-480	975	2	-	-	PUNCT
ftr-480	975	3	typically	typically	ADV
ftr-480	975	4	,	,	PUNCT
ftr-480	975	5	families	family	NOUN
ftr-480	975	6	and	and	CCONJ
ftr-480	975	7	households	household	NOUN
ftr-480	975	8	with	with	ADP
ftr-480	975	9	multiple	multiple	ADJ
ftr-480	975	10	earnersmay	earnersmay	AUX
ftr-480	975	11	find	find	VERB
ftr-480	975	12	it	it	PRON
ftr-480	975	13	beneficial	beneficial	ADJ
ftr-480	975	14	to	to	PART
ftr-480	975	15	splinter	splinter	VERB
ftr-480	975	16	themselves	themselves	PRON
ftr-480	975	17	into	into	ADP
ftr-480	975	18	several	several	ADJ
ftr-480	975	19	taxable	taxable	ADJ
ftr-480	975	20	units	unit	NOUN
ftr-480	975	21	in	in	ADP
ftr-480	975	22	order	order	NOUN
ftr-480	975	23	to	to	PART
ftr-480	975	24	avoid	avoid	VERB
ftr-480	975	25	aggregating	aggregate	VERB
ftr-480	975	26	incomes	income	NOUN
ftr-480	975	27	.	.	PUNCT
ftr-480	975	28	"	"	PUNCT
ftr-480	976	1	3	3	NUM
ftr-480	976	2	intractable	intractable	ADJ
ftr-480	976	3	problems	problem	NOUN
ftr-480	976	4	would	would	AUX
ftr-480	976	5	also	also	ADV
ftr-480	976	6	arise	arise	VERB
ftr-480	976	7	when	when	SCONJ
ftr-480	976	8	a	a	DET
ftr-480	976	9	family	family	NOUN
ftr-480	976	10	or	or	CCONJ
ftr-480	976	11	household	household	NOUN
ftr-480	976	12	unit	unit	NOUN
ftr-480	976	13	breaks	break	VERB
ftr-480	976	14	apart	apart	ADV
ftr-480	976	15	.	.	PUNCT
ftr-480	977	1	consider	consider	VERB
ftr-480	977	2	,	,	PUNCT
ftr-480	977	3	for	for	ADP
ftr-480	977	4	example	example	NOUN
ftr-480	977	5	,	,	PUNCT
ftr-480	977	6	a	a	DET
ftr-480	977	7	child	child	NOUN
ftr-480	977	8	who	who	PRON
ftr-480	977	9	leaves	leave	VERB
ftr-480	977	10	home	home	ADV
ftr-480	977	11	to	to	PART
ftr-480	977	12	establish	establish	VERB
ftr-480	977	13	his	his	PRON
ftr-480	977	14	or	or	CCONJ
ftr-480	977	15	her	her	PRON
ftr-480	977	16	own	own	ADJ
ftr-480	977	17	household	household	NOUN
ftr-480	977	18	.	.	PUNCT
ftr-480	978	1	if	if	SCONJ
ftr-480	978	2	the	the	DET
ftr-480	978	3	child	child	NOUN
ftr-480	978	4	and	and	CCONJ
ftr-480	978	5	a	a	DET
ftr-480	978	6	parent	parent	NOUN
ftr-480	978	7	previously	previously	ADV
ftr-480	978	8	constituted	constitute	VERB
ftr-480	978	9	a	a	DET
ftr-480	978	10	taxable	taxable	ADJ
ftr-480	978	11	unit	unit	NOUN
ftr-480	978	12	,	,	PUNCT
ftr-480	978	13	any	any	DET
ftr-480	978	14	transfers	transfer	NOUN
ftr-480	978	15	between	between	ADP
ftr-480	978	16	them	they	PRON
ftr-480	978	17	would	would	AUX
ftr-480	978	18	have	have	AUX
ftr-480	978	19	been	be	AUX
ftr-480	978	20	disregarded	disregard	VERB
ftr-480	978	21	for	for	ADP
ftr-480	978	22	purposes	purpose	NOUN
ftr-480	978	23	of	of	ADP
ftr-480	978	24	the	the	DET
ftr-480	978	25	cash	cash	NOUN
ftr-480	978	26	-	-	PUNCT
ftr-480	978	27	flow	flow	NOUN
ftr-480	978	28	tax	tax	NOUN
ftr-480	978	29	.	.	PUNCT
ftr-480	979	1	once	once	SCONJ
ftr-480	979	2	the	the	DET
ftr-480	979	3	child	child	NOUN
ftr-480	979	4	establishes	establish	VERB
ftr-480	979	5	a	a	DET
ftr-480	979	6	new	new	ADJ
ftr-480	979	7	taxable	taxable	ADJ
ftr-480	979	8	unit	unit	NOUN
ftr-480	979	9	,	,	PUNCT
ftr-480	979	10	however	however	ADV
ftr-480	979	11	,	,	PUNCT
ftr-480	979	12	any	any	DET
ftr-480	979	13	unconsumed	unconsumed	ADJ
ftr-480	979	14	,	,	PUNCT
ftr-480	979	15	accumulated	accumulate	VERB
ftr-480	979	16	transfers	transfer	NOUN
ftr-480	979	17	would	would	AUX
ftr-480	979	18	need	need	VERB
ftr-480	979	19	to	to	PART
ftr-480	979	20	be	be	AUX
ftr-480	979	21	accounted	account	VERB
ftr-480	979	22	for	for	ADP
ftr-480	979	23	.	.	PUNCT
ftr-480	980	1	at	at	ADP
ftr-480	980	2	least	least	ADJ
ftr-480	980	3	in	in	ADP
ftr-480	980	4	theory	theory	NOUN
ftr-480	980	5	,	,	PUNCT
ftr-480	980	6	all	all	DET
ftr-480	980	7	such	such	ADJ
ftr-480	980	8	amounts	amount	NOUN
ftr-480	980	9	should	should	AUX
ftr-480	980	10	be	be	AUX
ftr-480	980	11	treated	treat	VERB
ftr-480	980	12	as	as	ADP
ftr-480	980	13	income	income	NOUN
ftr-480	980	14	to	to	ADP
ftr-480	980	15	the	the	DET
ftr-480	980	16	child	child	NOUN
ftr-480	980	17	and	and	CCONJ
ftr-480	980	18	deductible	deductible	ADJ
ftr-480	980	19	by	by	ADP
ftr-480	980	20	the	the	DET
ftr-480	980	21	parent	parent	NOUN
ftr-480	980	22	when	when	SCONJ
ftr-480	980	23	the	the	DET
ftr-480	980	24	separation	separation	NOUN
ftr-480	980	25	occurs	occur	VERB
ftr-480	980	26	.	.	PUNCT
ftr-480	980	27	"	"	PUNCT
ftr-480	981	1	4	4	NUM
ftr-480	981	2	(	(	PUNCT
ftr-480	981	3	to	to	ADP
ftr-480	981	4	the	the	DET
ftr-480	981	5	extent	extent	NOUN
ftr-480	981	6	the	the	DET
ftr-480	981	7	prior	prior	ADJ
ftr-480	981	8	gifts	gift	NOUN
ftr-480	981	9	continue	continue	VERB
ftr-480	981	10	to	to	PART
ftr-480	981	11	be	be	AUX
ftr-480	981	12	saved	save	VERB
ftr-480	981	13	by	by	ADP
ftr-480	981	14	the	the	DET
ftr-480	981	15	child	child	NOUN
ftr-480	981	16	,	,	PUNCT
ftr-480	981	17	there	there	PRON
ftr-480	981	18	would	would	AUX
ftr-480	981	19	be	be	AUX
ftr-480	981	20	an	an	DET
ftr-480	981	21	offsetting	offset	VERB
ftr-480	981	22	deduction	deduction	NOUN
ftr-480	981	23	.	.	PUNCT
ftr-480	981	24	)	)	PUNCT
ftr-480	982	1	such	such	DET
ftr-480	982	2	a	a	DET
ftr-480	982	3	rule	rule	NOUN
ftr-480	982	4	would	would	AUX
ftr-480	982	5	not	not	PART
ftr-480	982	6	be	be	AUX
ftr-480	982	7	manageable	manageable	ADJ
ftr-480	982	8	,	,	PUNCT
ftr-480	982	9	and	and	CCONJ
ftr-480	982	10	could	could	AUX
ftr-480	982	11	result	result	VERB
ftr-480	982	12	in	in	ADP
ftr-480	982	13	an	an	DET
ftr-480	982	14	artificial	artificial	ADJ
ftr-480	982	15	bunching	bunching	NOUN
ftr-480	982	16	of	of	ADP
ftr-480	982	17	income	income	NOUN
ftr-480	982	18	to	to	ADP
ftr-480	982	19	the	the	DET
ftr-480	982	20	child	child	NOUN
ftr-480	982	21	and	and	CCONJ
ftr-480	982	22	deductions	deduction	NOUN
ftr-480	982	23	to	to	ADP
ftr-480	982	24	the	the	DET
ftr-480	982	25	taxpayer.1	taxpayer.1	NOUN
ftr-480	982	26	5	5	NUM
ftr-480	982	27	a	a	DET
ftr-480	982	28	taxable	taxable	ADJ
ftr-480	982	29	unit	unit	NOUN
ftr-480	982	30	based	base	VERB
ftr-480	982	31	on	on	ADP
ftr-480	982	32	the	the	DET
ftr-480	982	33	family	family	NOUN
ftr-480	982	34	or	or	CCONJ
ftr-480	982	35	household	household	NOUN
ftr-480	982	36	would	would	AUX
ftr-480	982	37	also	also	ADV
ftr-480	982	38	create	create	VERB
ftr-480	982	39	potentially	potentially	ADV
ftr-480	982	40	undesirable	undesirable	ADJ
ftr-480	982	41	incentives	incentive	NOUN
ftr-480	982	42	.	.	PUNCT
ftr-480	983	1	for	for	ADP
ftr-480	983	2	example	example	NOUN
ftr-480	983	3	,	,	PUNCT
ftr-480	983	4	if	if	SCONJ
ftr-480	983	5	the	the	DET
ftr-480	983	6	definition	definition	NOUN
ftr-480	983	7	of	of	ADP
ftr-480	983	8	family	family	NOUN
ftr-480	983	9	included	include	VERB
ftr-480	983	10	a	a	DET
ftr-480	983	11	relatedness	relatedness	NOUN
ftr-480	983	12	requirement	requirement	NOUN
ftr-480	983	13	,	,	PUNCT
ftr-480	983	14	there	there	PRON
ftr-480	983	15	might	might	AUX
ftr-480	983	16	be	be	AUX
ftr-480	983	17	a	a	DET
ftr-480	983	18	disincentive	disincentive	ADJ
ftr-480	983	19	to	to	PART
ftr-480	983	20	marry	marry	VERB
ftr-480	983	21	.	.	PUNCT
ftr-480	983	22	"	"	PUNCT
ftr-480	984	1	6	6	NUM
ftr-480	984	2	a	a	DET
ftr-480	984	3	definition	definition	NOUN
ftr-480	984	4	incorporating	incorporate	VERB
ftr-480	984	5	a	a	DET
ftr-480	984	6	common	common	ADJ
ftr-480	984	7	residency	residency	NOUN
ftr-480	984	8	requirement	requirement	NOUN
ftr-480	984	9	might	might	AUX
ftr-480	984	10	discourage	discourage	VERB
ftr-480	984	11	that	that	DET
ftr-480	984	12	manner	manner	NOUN
ftr-480	984	13	of	of	ADP
ftr-480	984	14	living	living	NOUN
ftr-480	984	15	arrangement	arrangement	NOUN
ftr-480	984	16	.	.	PUNCT
ftr-480	985	1	a	a	DET
ftr-480	985	2	household	household	NOUN
ftr-480	985	3	taxable	taxable	ADJ
ftr-480	985	4	unit	unit	NOUN
ftr-480	985	5	rule	rule	NOUN
ftr-480	985	6	could	could	AUX
ftr-480	985	7	discourage	discourage	VERB
ftr-480	985	8	members	member	NOUN
ftr-480	985	9	of	of	ADP
ftr-480	985	10	a	a	DET
ftr-480	985	11	household	household	NOUN
ftr-480	985	12	other	other	ADJ
ftr-480	985	13	than	than	ADP
ftr-480	985	14	the	the	DET
ftr-480	985	15	primary	primary	ADJ
ftr-480	985	16	earner	earner	NOUN
ftr-480	985	17	from	from	ADP
ftr-480	985	18	seeking	seek	VERB
ftr-480	985	19	or	or	CCONJ
ftr-480	985	20	continuing	continue	VERB
ftr-480	985	21	work	work	NOUN
ftr-480	985	22	.	.	PUNCT
ftr-480	985	23	"	"	PUNCT
ftr-480	986	1	7	7	NUM
ftr-480	986	2	because	because	SCONJ
ftr-480	986	3	of	of	ADP
ftr-480	986	4	the	the	DET
ftr-480	986	5	additional	additional	ADJ
ftr-480	986	6	effects	effect	NOUN
ftr-480	986	7	of	of	ADP
ftr-480	986	8	the	the	DET
ftr-480	986	9	112	112	NUM
ftr-480	986	10	.	.	PUNCT
ftr-480	987	1	see	see	VERB
ftr-480	987	2	bittker	bittker	NOUN
ftr-480	987	3	,	,	PUNCT
ftr-480	987	4	supra	supra	PROPN
ftr-480	987	5	note	note	NOUN
ftr-480	987	6	95	95	NUM
ftr-480	987	7	,	,	PUNCT
ftr-480	987	8	at	at	ADP
ftr-480	987	9	1398	1398	NUM
ftr-480	987	10	-	-	SYM
ftr-480	987	11	99	99	NUM
ftr-480	987	12	.	.	PUNCT
ftr-480	988	1	with	with	ADP
ftr-480	988	2	potentially	potentially	ADV
ftr-480	988	3	greater	great	ADJ
ftr-480	988	4	oversight	oversight	NOUN
ftr-480	988	5	,	,	PUNCT
ftr-480	988	6	the	the	DET
ftr-480	988	7	welfare	welfare	NOUN
ftr-480	988	8	system	system	NOUN
ftr-480	988	9	can	can	AUX
ftr-480	988	10	be	be	AUX
ftr-480	988	11	highly	highly	ADV
ftr-480	988	12	intrusive	intrusive	ADJ
ftr-480	988	13	but	but	CCONJ
ftr-480	988	14	may	may	AUX
ftr-480	988	15	at	at	ADP
ftr-480	988	16	least	least	ADJ
ftr-480	988	17	achieve	achieve	VERB
ftr-480	988	18	a	a	DET
ftr-480	988	19	more	more	ADV
ftr-480	988	20	even	even	ADJ
ftr-480	988	21	application	application	NOUN
ftr-480	988	22	of	of	ADP
ftr-480	988	23	the	the	DET
ftr-480	988	24	law	law	NOUN
ftr-480	988	25	.	.	PUNCT
ftr-480	989	1	113	113	NUM
ftr-480	989	2	.	.	PUNCT
ftr-480	990	1	see	see	VERB
ftr-480	990	2	klein	klein	PROPN
ftr-480	990	3	-	-	PUNCT
ftr-480	990	4	family	family	NOUN
ftr-480	990	5	unit	unit	NOUN
ftr-480	990	6	rules	rule	NOUN
ftr-480	990	7	,	,	PUNCT
ftr-480	990	8	supra	supra	PROPN
ftr-480	990	9	note	note	PROPN
ftr-480	990	10	68	68	NUM
ftr-480	990	11	,	,	PUNCT
ftr-480	990	12	at	at	ADP
ftr-480	990	13	366	366	NUM
ftr-480	990	14	.	.	PUNCT
ftr-480	990	15	114	114	NUM
ftr-480	990	16	.	.	PUNCT
ftr-480	991	1	see	see	VERB
ftr-480	991	2	blueprints	blueprint	NOUN
ftr-480	991	3	,	,	PUNCT
ftr-480	991	4	supra	supra	PROPN
ftr-480	991	5	note	note	NOUN
ftr-480	991	6	3	3	NUM
ftr-480	991	7	,	,	PUNCT
ftr-480	991	8	at	at	ADP
ftr-480	991	9	123	123	NUM
ftr-480	991	10	.	.	PUNCT
ftr-480	992	1	115	115	NUM
ftr-480	992	2	.	.	PUNCT
ftr-480	993	1	moreover	moreover	ADV
ftr-480	993	2	,	,	PUNCT
ftr-480	993	3	the	the	DET
ftr-480	993	4	mere	mere	ADJ
ftr-480	993	5	identification	identification	NOUN
ftr-480	993	6	of	of	ADP
ftr-480	993	7	the	the	DET
ftr-480	993	8	proper	proper	ADJ
ftr-480	993	9	event	event	NOUN
ftr-480	993	10	for	for	ADP
ftr-480	993	11	terminating	terminate	VERB
ftr-480	993	12	the	the	DET
ftr-480	993	13	joint	joint	ADJ
ftr-480	993	14	taxable	taxable	ADJ
ftr-480	993	15	unit	unit	NOUN
ftr-480	993	16	would	would	AUX
ftr-480	993	17	present	present	VERB
ftr-480	993	18	theoretical	theoretical	ADJ
ftr-480	993	19	and	and	CCONJ
ftr-480	993	20	administrative	administrative	ADJ
ftr-480	993	21	difficulties	difficulty	NOUN
ftr-480	993	22	.	.	PUNCT
ftr-480	994	1	see	see	VERB
ftr-480	994	2	mcmahon	mcmahon	PROPN
ftr-480	994	3	,	,	PUNCT
ftr-480	994	4	supra	supra	PROPN
ftr-480	994	5	note	note	PROPN
ftr-480	994	6	95	95	NUM
ftr-480	994	7	,	,	PUNCT
ftr-480	994	8	at	at	ADP
ftr-480	994	9	131	131	NUM
ftr-480	994	10	-	-	SYM
ftr-480	994	11	39	39	NUM
ftr-480	994	12	.	.	PUNCT
ftr-480	995	1	116	116	NUM
ftr-480	995	2	.	.	PUNCT
ftr-480	996	1	see	see	VERB
ftr-480	996	2	bittker	bittker	NOUN
ftr-480	996	3	,	,	PUNCT
ftr-480	996	4	supra	supra	PROPN
ftr-480	996	5	note	note	NOUN
ftr-480	996	6	95	95	NUM
ftr-480	996	7	,	,	PUNCT
ftr-480	996	8	at	at	ADP
ftr-480	996	9	1416	1416	NUM
ftr-480	996	10	-	-	SYM
ftr-480	996	11	20	20	NUM
ftr-480	996	12	.	.	PUNCT
ftr-480	997	1	if	if	SCONJ
ftr-480	997	2	tax	tax	NOUN
ftr-480	997	3	rates	rate	NOUN
ftr-480	997	4	are	be	AUX
ftr-480	997	5	graduated	graduate	VERB
ftr-480	997	6	,	,	PUNCT
ftr-480	997	7	a	a	DET
ftr-480	997	8	tax	tax	NOUN
ftr-480	997	9	system	system	NOUN
ftr-480	997	10	can	can	AUX
ftr-480	997	11	not	not	PART
ftr-480	997	12	tax	tax	VERB
ftr-480	997	13	couples	couple	NOUN
ftr-480	997	14	alike	alike	ADV
ftr-480	997	15	,	,	PUNCT
ftr-480	997	16	no	no	ADV
ftr-480	997	17	matter	matter	ADV
ftr-480	997	18	how	how	SCONJ
ftr-480	997	19	the	the	DET
ftr-480	997	20	tax	tax	NOUN
ftr-480	997	21	base	base	NOUN
ftr-480	997	22	is	be	AUX
ftr-480	997	23	split	split	VERB
ftr-480	997	24	between	between	ADP
ftr-480	997	25	the	the	DET
ftr-480	997	26	individual	individual	ADJ
ftr-480	997	27	members	member	NOUN
ftr-480	997	28	,	,	PUNCT
ftr-480	997	29	without	without	ADP
ftr-480	997	30	violating	violate	VERB
ftr-480	997	31	neutrality	neutrality	NOUN
ftr-480	997	32	between	between	ADP
ftr-480	997	33	married	married	ADJ
ftr-480	997	34	and	and	CCONJ
ftr-480	997	35	unmarried	unmarried	ADJ
ftr-480	997	36	couples	couple	NOUN
ftr-480	997	37	.	.	PUNCT
ftr-480	998	1	see	see	VERB
ftr-480	998	2	bradford	bradford	NOUN
ftr-480	998	3	-	-	PUNCT
ftr-480	998	4	untangling	untangle	VERB
ftr-480	998	5	,	,	PUNCT
ftr-480	998	6	supra	supra	ADJ
ftr-480	998	7	note	note	NOUN
ftr-480	998	8	3	3	NUM
ftr-480	998	9	,	,	PUNCT
ftr-480	998	10	at	at	ADP
ftr-480	998	11	278	278	NUM
ftr-480	998	12	;	;	PUNCT
ftr-480	998	13	jct	jct	PROPN
ftr-480	998	14	married	marry	VERB
ftr-480	998	15	couple	couple	NOUN
ftr-480	998	16	report	report	NOUN
ftr-480	998	17	,	,	PUNCT
ftr-480	998	18	supra	supra	PROPN
ftr-480	998	19	note	note	NOUN
ftr-480	998	20	95	95	NUM
ftr-480	998	21	,	,	PUNCT
ftr-480	998	22	at	at	ADP
ftr-480	998	23	26	26	NUM
ftr-480	998	24	n.	n.	NOUN
ftr-480	998	25	1	1	NUM
ftr-480	998	26	;	;	PUNCT
ftr-480	998	27	michael	michael	PROPN
ftr-480	998	28	c.	c.	PROPN
ftr-480	998	29	lovell	lovell	PROPN
ftr-480	998	30	,	,	PUNCT
ftr-480	998	31	on	on	ADP
ftr-480	998	32	taxing	tax	VERB
ftr-480	998	33	marriages	marriage	NOUN
ftr-480	998	34	,	,	PUNCT
ftr-480	998	35	35	35	NUM
ftr-480	998	36	nat'l	nat'l	NOUN
ftr-480	998	37	tax	tax	NOUN
ftr-480	998	38	j.	j.	PROPN
ftr-480	998	39	507	507	NUM
ftr-480	998	40	(	(	PUNCT
ftr-480	998	41	1982	1982	NUM
ftr-480	998	42	)	)	PUNCT
ftr-480	998	43	.	.	PUNCT
ftr-480	999	1	117	117	NUM
ftr-480	999	2	.	.	PUNCT
ftr-480	1000	1	see	see	VERB
ftr-480	1000	2	jct	jct	PROPN
ftr-480	1000	3	married	married	ADJ
ftr-480	1000	4	couple	couple	NOUN
ftr-480	1000	5	report	report	NOUN
ftr-480	1000	6	,	,	PUNCT
ftr-480	1000	7	supra	supra	PROPN
ftr-480	1000	8	note	note	NOUN
ftr-480	1000	9	95	95	NUM
ftr-480	1000	10	,	,	PUNCT
ftr-480	1000	11	at	at	ADP
ftr-480	1000	12	34	34	NUM
ftr-480	1000	13	-	-	SYM
ftr-480	1000	14	37	37	NUM
ftr-480	1000	15	;	;	PUNCT
ftr-480	1000	16	mccaffery	mccaffery	NOUN
ftr-480	1000	17	,	,	PUNCT
ftr-480	1000	18	supra	supra	PROPN
ftr-480	1000	19	note	note	NOUN
ftr-480	1000	20	95	95	NUM
ftr-480	1000	21	,	,	PUNCT
ftr-480	1000	22	at	at	ADP
ftr-480	1000	23	993	993	NUM
ftr-480	1000	24	-	-	SYM
ftr-480	1000	25	94	94	NUM
ftr-480	1000	26	;	;	PUNCT
ftr-480	1000	27	mcmahon	mcmahon	PROPN
ftr-480	1000	28	,	,	PUNCT
ftr-480	1000	29	supra	supra	PROPN
ftr-480	1000	30	note	note	PROPN
ftr-480	1000	31	95	95	NUM
ftr-480	1000	32	,	,	PUNCT
ftr-480	1000	33	at	at	ADP
ftr-480	1000	34	93	93	NUM
ftr-480	1000	35	-	-	SYM
ftr-480	1000	36	95	95	NUM
ftr-480	1000	37	;	;	PUNCT
ftr-480	1000	38	zelenak	zelenak	NOUN
ftr-480	1000	39	,	,	PUNCT
ftr-480	1000	40	supra	supra	PROPN
ftr-480	1000	41	note	note	NOUN
ftr-480	1000	42	95	95	NUM
ftr-480	1000	43	,	,	PUNCT
ftr-480	1000	44	at	at	ADP
ftr-480	1000	45	365	365	NUM
ftr-480	1000	46	-	-	SYM
ftr-480	1000	47	72	72	NUM
ftr-480	1000	48	.	.	PUNCT
ftr-480	1001	1	[	[	X
ftr-480	1001	2	vol	vol	NOUN
ftr-480	1001	3	,	,	PUNCT
ftr-480	1001	4	2:8	2:8	NUM
ftr-480	1001	5	accomnodating	accomnodate	VERB
ftr-480	1001	6	the	the	DET
ftr-480	1001	7	"	"	PUNCT
ftr-480	1001	8	low	low	ADJ
ftr-480	1001	9	-	-	PUNCT
ftr-480	1001	10	income	income	NOUN
ftr-480	1001	11	'	'	PUNCT
ftr-480	1001	12	"	"	PUNCT
ftr-480	1001	13	phase	phase	NOUN
ftr-480	1001	14	-	-	PUNCT
ftr-480	1001	15	out	out	NOUN
ftr-480	1001	16	of	of	ADP
ftr-480	1001	17	the	the	DET
ftr-480	1001	18	negative	negative	ADJ
ftr-480	1001	19	tax	tax	NOUN
ftr-480	1001	20	subsidy	subsidy	NOUN
ftr-480	1001	21	(	(	PUNCT
ftr-480	1001	22	eitc	eitc	NOUN
ftr-480	1001	23	)	)	PUNCT
ftr-480	1001	24	and	and	CCONJ
ftr-480	1001	25	the	the	DET
ftr-480	1001	26	payroll	payroll	NOUN
ftr-480	1001	27	tax	tax	NOUN
ftr-480	1001	28	credit	credit	NOUN
ftr-480	1001	29	,	,	PUNCT
ftr-480	1001	30	the	the	DET
ftr-480	1001	31	work	work	NOUN
ftr-480	1001	32	disincentive	disincentive	ADJ
ftr-480	1001	33	and	and	CCONJ
ftr-480	1001	34	marriage	marriage	NOUN
ftr-480	1001	35	penalty	penalty	NOUN
ftr-480	1001	36	effects	effect	NOUN
ftr-480	1001	37	on	on	ADP
ftr-480	1001	38	low	low	ADJ
ftr-480	1001	39	-	-	PUNCT
ftr-480	1001	40	income	income	NOUN
ftr-480	1001	41	households	household	NOUN
ftr-480	1001	42	could	could	AUX
ftr-480	1001	43	be	be	AUX
ftr-480	1001	44	particularly	particularly	ADV
ftr-480	1001	45	severe	severe	ADJ
ftr-480	1001	46	.	.	PUNCT
ftr-480	1001	47	"	"	PUNCT
ftr-480	1002	1	8	8	NUM
ftr-480	1002	2	finally	finally	ADV
ftr-480	1002	3	,	,	PUNCT
ftr-480	1002	4	treating	treat	VERB
ftr-480	1002	5	the	the	DET
ftr-480	1002	6	family	family	NOUN
ftr-480	1002	7	or	or	CCONJ
ftr-480	1002	8	household	household	NOUN
ftr-480	1002	9	as	as	SCONJ
ftr-480	1002	10	the	the	DET
ftr-480	1002	11	taxable	taxable	ADJ
ftr-480	1002	12	unit	unit	NOUN
ftr-480	1002	13	would	would	AUX
ftr-480	1002	14	affect	affect	VERB
ftr-480	1002	15	legal	legal	ADJ
ftr-480	1002	16	rights	right	NOUN
ftr-480	1002	17	of	of	ADP
ftr-480	1002	18	persons	person	NOUN
ftr-480	1002	19	within	within	ADP
ftr-480	1002	20	the	the	DET
ftr-480	1002	21	unit	unit	NOUN
ftr-480	1002	22	.	.	PUNCT
ftr-480	1003	1	for	for	ADP
ftr-480	1003	2	example	example	NOUN
ftr-480	1003	3	,	,	PUNCT
ftr-480	1003	4	family	family	NOUN
ftr-480	1003	5	or	or	CCONJ
ftr-480	1003	6	household	household	NOUN
ftr-480	1003	7	members	member	NOUN
ftr-480	1003	8	may	may	AUX
ftr-480	1003	9	be	be	AUX
ftr-480	1003	10	reluctant	reluctant	ADJ
ftr-480	1003	11	to	to	PART
ftr-480	1003	12	share	share	VERB
ftr-480	1003	13	income	income	NOUN
ftr-480	1003	14	and	and	CCONJ
ftr-480	1003	15	savings	saving	NOUN
ftr-480	1003	16	information	information	NOUN
ftr-480	1003	17	with	with	ADP
ftr-480	1003	18	one	one	NUM
ftr-480	1003	19	another	another	DET
ftr-480	1003	20	on	on	ADP
ftr-480	1003	21	a	a	DET
ftr-480	1003	22	joint	joint	ADJ
ftr-480	1003	23	tax	tax	NOUN
ftr-480	1003	24	return	return	NOUN
ftr-480	1003	25	.	.	PUNCT
ftr-480	1004	1	19	19	NUM
ftr-480	1004	2	5	5	NUM
ftr-480	1004	3	.	.	PUNCT
ftr-480	1004	4	proper	proper	ADJ
ftr-480	1004	5	size	size	NOUN
ftr-480	1004	6	of	of	ADP
ftr-480	1004	7	family	family	NOUN
ftr-480	1004	8	living	live	VERB
ftr-480	1004	9	allowance.-by	allowance.-by	NUM
ftr-480	1004	10	basing	base	VERB
ftr-480	1004	11	the	the	DET
ftr-480	1004	12	amount	amount	NOUN
ftr-480	1004	13	of	of	ADP
ftr-480	1004	14	their	their	PRON
ftr-480	1004	15	family	family	NOUN
ftr-480	1004	16	living	live	VERB
ftr-480	1004	17	allowance	allowance	NOUN
ftr-480	1004	18	on	on	ADP
ftr-480	1004	19	the	the	DET
ftr-480	1004	20	federal	federal	ADJ
ftr-480	1004	21	poverty	poverty	NOUN
ftr-480	1004	22	guideline	guideline	NOUN
ftr-480	1005	1	,	,	PUNCT
ftr-480	1005	2	senators	senators	PROPN
ftr-480	1005	3	nunn	nunn	PROPN
ftr-480	1005	4	and	and	CCONJ
ftr-480	1005	5	domenici	domenici	PROPN
ftr-480	1005	6	would	would	AUX
ftr-480	1005	7	permit	permit	VERB
ftr-480	1005	8	a	a	DET
ftr-480	1005	9	larger	large	ADJ
ftr-480	1005	10	allowance	allowance	NOUN
ftr-480	1005	11	for	for	ADP
ftr-480	1005	12	the	the	DET
ftr-480	1005	13	first	first	ADJ
ftr-480	1005	14	person	person	NOUN
ftr-480	1005	15	in	in	ADP
ftr-480	1005	16	the	the	DET
ftr-480	1005	17	taxable	taxable	ADJ
ftr-480	1005	18	unit	unit	NOUN
ftr-480	1005	19	(	(	PUNCT
ftr-480	1005	20	$	$	SYM
ftr-480	1005	21	12,512	12,512	NUM
ftr-480	1005	22	for	for	ADP
ftr-480	1005	23	1994	1994	NUM
ftr-480	1005	24	)	)	PUNCT
ftr-480	1005	25	than	than	ADP
ftr-480	1005	26	for	for	ADP
ftr-480	1005	27	each	each	DET
ftr-480	1005	28	additional	additional	ADJ
ftr-480	1005	29	person	person	NOUN
ftr-480	1005	30	in	in	ADP
ftr-480	1005	31	the	the	DET
ftr-480	1005	32	unit	unit	NOUN
ftr-480	1005	33	(	(	PUNCT
ftr-480	1005	34	$	$	SYM
ftr-480	1005	35	4,216	4,216	NUM
ftr-480	1005	36	for	for	ADP
ftr-480	1005	37	1994	1994	NUM
ftr-480	1005	38	)	)	PUNCT
ftr-480	1005	39	.	.	PUNCT
ftr-480	1006	1	that	that	DET
ftr-480	1006	2	feature	feature	NOUN
ftr-480	1006	3	of	of	ADP
ftr-480	1006	4	their	their	PRON
ftr-480	1006	5	proposal	proposal	NOUN
ftr-480	1006	6	presumably	presumably	ADV
ftr-480	1006	7	reflects	reflect	VERB
ftr-480	1006	8	the	the	DET
ftr-480	1006	9	economies	economy	NOUN
ftr-480	1006	10	of	of	ADP
ftr-480	1006	11	scale	scale	NOUN
ftr-480	1006	12	that	that	PRON
ftr-480	1006	13	can	can	AUX
ftr-480	1006	14	be	be	AUX
ftr-480	1006	15	achieved	achieve	VERB
ftr-480	1006	16	by	by	ADP
ftr-480	1006	17	persons	person	NOUN
ftr-480	1006	18	sharing	share	VERB
ftr-480	1006	19	common	common	ADJ
ftr-480	1006	20	consumption	consumption	NOUN
ftr-480	1006	21	expenditures	expenditure	NOUN
ftr-480	1006	22	.	.	PUNCT
ftr-480	1007	1	20	20	NUM
ftr-480	1007	2	it	it	PRON
ftr-480	1007	3	would	would	AUX
ftr-480	1007	4	,	,	PUNCT
ftr-480	1007	5	however	however	ADV
ftr-480	1007	6	,	,	PUNCT
ftr-480	1007	7	place	place	VERB
ftr-480	1007	8	an	an	DET
ftr-480	1007	9	additional	additional	ADJ
ftr-480	1007	10	premium	premium	NOUN
ftr-480	1007	11	on	on	ADP
ftr-480	1007	12	identifying	identify	VERB
ftr-480	1007	13	the	the	DET
ftr-480	1007	14	members	member	NOUN
ftr-480	1007	15	of	of	ADP
ftr-480	1007	16	the	the	DET
ftr-480	1007	17	taxable	taxable	ADJ
ftr-480	1007	18	unit	unit	NOUN
ftr-480	1007	19	.	.	PUNCT
ftr-480	1008	1	consider	consider	VERB
ftr-480	1008	2	,	,	PUNCT
ftr-480	1008	3	for	for	ADP
ftr-480	1008	4	example	example	NOUN
ftr-480	1008	5	,	,	PUNCT
ftr-480	1008	6	a	a	DET
ftr-480	1008	7	taxpayer	taxpayer	NOUN
ftr-480	1008	8	with	with	ADP
ftr-480	1008	9	an	an	DET
ftr-480	1008	10	adult	adult	NOUN
ftr-480	1008	11	child	child	NOUN
ftr-480	1008	12	or	or	CCONJ
ftr-480	1008	13	elderly	elderly	ADJ
ftr-480	1008	14	parent	parent	NOUN
ftr-480	1008	15	living	live	VERB
ftr-480	1008	16	in	in	ADP
ftr-480	1008	17	the	the	DET
ftr-480	1008	18	home	home	NOUN
ftr-480	1008	19	.	.	PUNCT
ftr-480	1009	1	if	if	SCONJ
ftr-480	1009	2	the	the	DET
ftr-480	1009	3	two	two	NUM
ftr-480	1009	4	-	-	PUNCT
ftr-480	1009	5	person	person	NOUN
ftr-480	1009	6	household	household	NOUN
ftr-480	1009	7	is	be	AUX
ftr-480	1009	8	considered	consider	VERB
ftr-480	1009	9	a	a	DET
ftr-480	1009	10	single	single	ADJ
ftr-480	1009	11	taxable	taxable	ADJ
ftr-480	1009	12	unit	unit	NOUN
ftr-480	1009	13	,	,	PUNCT
ftr-480	1009	14	the	the	DET
ftr-480	1009	15	household	household	NOUN
ftr-480	1009	16	would	would	AUX
ftr-480	1009	17	be	be	AUX
ftr-480	1009	18	entitled	entitle	VERB
ftr-480	1009	19	to	to	ADP
ftr-480	1009	20	a	a	DET
ftr-480	1009	21	two	two	NUM
ftr-480	1009	22	-	-	PUNCT
ftr-480	1009	23	person	person	NOUN
ftr-480	1009	24	family	family	NOUN
ftr-480	1009	25	living	living	NOUN
ftr-480	1009	26	allowance	allowance	NOUN
ftr-480	1009	27	of	of	ADP
ftr-480	1009	28	$	$	SYM
ftr-480	1009	29	16,728	16,728	NUM
ftr-480	1009	30	(	(	PUNCT
ftr-480	1009	31	sum	sum	NOUN
ftr-480	1009	32	of	of	ADP
ftr-480	1009	33	$	$	SYM
ftr-480	1009	34	12,512	12,512	NUM
ftr-480	1009	35	and	and	CCONJ
ftr-480	1009	36	$	$	SYM
ftr-480	1009	37	4,216	4,216	NUM
ftr-480	1009	38	)	)	PUNCT
ftr-480	1009	39	.	.	PUNCT
ftr-480	1010	1	if	if	SCONJ
ftr-480	1010	2	the	the	DET
ftr-480	1010	3	household	household	NOUN
ftr-480	1010	4	is	be	AUX
ftr-480	1010	5	treated	treat	VERB
ftr-480	1010	6	as	as	ADP
ftr-480	1010	7	two	two	NUM
ftr-480	1010	8	separate	separate	ADJ
ftr-480	1010	9	units	unit	NOUN
ftr-480	1010	10	,	,	PUNCT
ftr-480	1010	11	these	these	DET
ftr-480	1010	12	units	unit	NOUN
ftr-480	1010	13	would	would	AUX
ftr-480	1010	14	be	be	AUX
ftr-480	1010	15	entitled	entitle	VERB
ftr-480	1010	16	to	to	ADP
ftr-480	1010	17	living	live	VERB
ftr-480	1010	18	allowances	allowance	NOUN
ftr-480	1010	19	of	of	ADP
ftr-480	1010	20	$	$	SYM
ftr-480	1010	21	25,024	25,024	NUM
ftr-480	1010	22	(	(	PUNCT
ftr-480	1010	23	$	$	SYM
ftr-480	1010	24	12,512	12,512	NUM
ftr-480	1010	25	times	time	NOUN
ftr-480	1010	26	2	2	NUM
ftr-480	1010	27	)	)	PUNCT
ftr-480	1010	28	.	.	PUNCT
ftr-480	1011	1	if	if	SCONJ
ftr-480	1011	2	the	the	DET
ftr-480	1011	3	example	example	NOUN
ftr-480	1011	4	instead	instead	ADV
ftr-480	1011	5	involved	involve	VERB
ftr-480	1011	6	two	two	NUM
ftr-480	1011	7	unrelated	unrelated	ADJ
ftr-480	1011	8	individuals	individual	NOUN
ftr-480	1011	9	thinking	think	VERB
ftr-480	1011	10	about	about	ADP
ftr-480	1011	11	getting	getting	AUX
ftr-480	1011	12	married	marry	VERB
ftr-480	1011	13	,	,	PUNCT
ftr-480	1011	14	it	it	PRON
ftr-480	1011	15	would	would	AUX
ftr-480	1011	16	illustrate	illustrate	VERB
ftr-480	1011	17	another	another	DET
ftr-480	1011	18	aspect	aspect	NOUN
ftr-480	1011	19	of	of	ADP
ftr-480	1011	20	the	the	DET
ftr-480	1011	21	marriage	marriage	NOUN
ftr-480	1011	22	penalty	penalty	NOUN
ftr-480	1011	23	potentially	potentially	ADV
ftr-480	1011	24	created	create	VERB
ftr-480	1011	25	by	by	ADP
ftr-480	1011	26	a	a	DET
ftr-480	1011	27	joint	joint	ADJ
ftr-480	1011	28	filing	filing	NOUN
ftr-480	1011	29	requirement	requirement	NOUN
ftr-480	1011	30	.	.	PUNCT
ftr-480	1012	1	because	because	SCONJ
ftr-480	1012	2	it	it	PRON
ftr-480	1012	3	is	be	AUX
ftr-480	1012	4	unlikely	unlikely	ADJ
ftr-480	1012	5	that	that	SCONJ
ftr-480	1012	6	the	the	DET
ftr-480	1012	7	membership	membership	NOUN
ftr-480	1012	8	of	of	ADP
ftr-480	1012	9	the	the	DET
ftr-480	1012	10	taxable	taxable	ADJ
ftr-480	1012	11	unit	unit	NOUN
ftr-480	1012	12	can	can	AUX
ftr-480	1012	13	be	be	AUX
ftr-480	1012	14	determined	determine	VERB
ftr-480	1012	15	with	with	ADP
ftr-480	1012	16	precision	precision	NOUN
ftr-480	1012	17	,	,	PUNCT
ftr-480	1012	18	it	it	PRON
ftr-480	1012	19	may	may	AUX
ftr-480	1012	20	be	be	AUX
ftr-480	1012	21	preferable	preferable	ADJ
ftr-480	1012	22	to	to	PART
ftr-480	1012	23	disregard	disregard	VERB
ftr-480	1012	24	possible	possible	ADJ
ftr-480	1012	25	economies	economy	NOUN
ftr-480	1012	26	of	of	ADP
ftr-480	1012	27	scale	scale	NOUN
ftr-480	1012	28	and	and	CCONJ
ftr-480	1012	29	allow	allow	VERB
ftr-480	1012	30	the	the	DET
ftr-480	1012	31	same	same	ADJ
ftr-480	1012	32	,	,	PUNCT
ftr-480	1012	33	flat	flat	ADJ
ftr-480	1012	34	living	living	NOUN
ftr-480	1012	35	allowance	allowance	NOUN
ftr-480	1012	36	for	for	ADP
ftr-480	1012	37	each	each	DET
ftr-480	1012	38	person	person	NOUN
ftr-480	1012	39	in	in	ADP
ftr-480	1012	40	the	the	DET
ftr-480	1012	41	unit	unit	NOUN
ftr-480	1012	42	.	.	PUNCT
ftr-480	1013	1	thus	thus	ADV
ftr-480	1013	2	,	,	PUNCT
ftr-480	1013	3	a	a	DET
ftr-480	1013	4	two	two	NUM
ftr-480	1013	5	-	-	PUNCT
ftr-480	1013	6	person	person	NOUN
ftr-480	1013	7	unit	unit	NOUN
ftr-480	1013	8	would	would	AUX
ftr-480	1013	9	have	have	VERB
ftr-480	1013	10	the	the	DET
ftr-480	1013	11	same	same	ADJ
ftr-480	1013	12	allowance	allowance	NOUN
ftr-480	1013	13	as	as	ADP
ftr-480	1013	14	the	the	DET
ftr-480	1013	15	total	total	NOUN
ftr-480	1013	16	of	of	ADP
ftr-480	1013	17	the	the	DET
ftr-480	1013	18	allowances	allowance	NOUN
ftr-480	1013	19	for	for	ADP
ftr-480	1013	20	two	two	NUM
ftr-480	1013	21	single	single	ADJ
ftr-480	1013	22	-	-	PUNCT
ftr-480	1013	23	person	person	NOUN
ftr-480	1013	24	units	unit	NOUN
ftr-480	1013	25	.	.	PUNCT
ftr-480	1014	1	alternatively	alternatively	ADV
ftr-480	1014	2	,	,	PUNCT
ftr-480	1014	3	if	if	SCONJ
ftr-480	1014	4	taking	take	VERB
ftr-480	1014	5	account	account	NOUN
ftr-480	1014	6	of	of	ADP
ftr-480	1014	7	economies	economy	NOUN
ftr-480	1014	8	of	of	ADP
ftr-480	1014	9	scale	scale	NOUN
ftr-480	1014	10	is	be	AUX
ftr-480	1014	11	considered	consider	VERB
ftr-480	1014	12	the	the	DET
ftr-480	1014	13	more	more	ADV
ftr-480	1014	14	important	important	ADJ
ftr-480	1014	15	policy	policy	NOUN
ftr-480	1014	16	objective	objective	NOUN
ftr-480	1014	17	,	,	PUNCT
ftr-480	1014	18	the	the	DET
ftr-480	1014	19	taxable	taxable	ADJ
ftr-480	1014	20	unit	unit	NOUN
ftr-480	1014	21	definition	definition	NOUN
ftr-480	1014	22	should	should	AUX
ftr-480	1014	23	be	be	AUX
ftr-480	1014	24	based	base	VERB
ftr-480	1014	25	on	on	ADP
ftr-480	1014	26	the	the	DET
ftr-480	1014	27	household	household	NOUN
ftr-480	1014	28	(	(	PUNCT
ftr-480	1014	29	and	and	CCONJ
ftr-480	1014	30	118	118	NUM
ftr-480	1014	31	.	.	PUNCT
ftr-480	1015	1	see	see	VERB
ftr-480	1015	2	mccaffery	mccaffery	NOUN
ftr-480	1015	3	,	,	PUNCT
ftr-480	1015	4	supra	supra	PROPN
ftr-480	1015	5	note	note	NOUN
ftr-480	1015	6	95	95	NUM
ftr-480	1015	7	,	,	PUNCT
ftr-480	1015	8	at	at	ADP
ftr-480	1015	9	1014	1014	NUM
ftr-480	1015	10	-	-	SYM
ftr-480	1015	11	1020	1020	NUM
ftr-480	1015	12	;	;	PUNCT
ftr-480	1015	13	supra	supra	PROPN
ftr-480	1015	14	notes	note	VERB
ftr-480	1015	15	76	76	NUM
ftr-480	1015	16	.	.	PUNCT
ftr-480	1016	1	77	77	NUM
ftr-480	1016	2	,	,	PUNCT
ftr-480	1016	3	85	85	NUM
ftr-480	1016	4	and	and	CCONJ
ftr-480	1016	5	accompanying	accompany	VERB
ftr-480	1016	6	text	text	NOUN
ftr-480	1016	7	.	.	PUNCT
ftr-480	1017	1	119	119	NUM
ftr-480	1017	2	.	.	PUNCT
ftr-480	1018	1	in	in	ADP
ftr-480	1018	2	advocating	advocate	VERB
ftr-480	1018	3	that	that	SCONJ
ftr-480	1018	4	a	a	DET
ftr-480	1018	5	minor	minor	ADJ
ftr-480	1018	6	child	child	NOUN
ftr-480	1018	7	's	's	PART
ftr-480	1018	8	income	income	NOUN
ftr-480	1018	9	should	should	AUX
ftr-480	1018	10	be	be	AUX
ftr-480	1018	11	included	include	VERB
ftr-480	1018	12	on	on	ADP
ftr-480	1018	13	the	the	DET
ftr-480	1018	14	parents	parent	NOUN
ftr-480	1018	15	'	'	PART
ftr-480	1018	16	tax	tax	NOUN
ftr-480	1018	17	return	return	NOUN
ftr-480	1018	18	,	,	PUNCT
ftr-480	1018	19	deborah	deborah	PROPN
ftr-480	1018	20	schenk	schenk	PROPN
ftr-480	1018	21	has	have	AUX
ftr-480	1018	22	argued	argue	VERB
ftr-480	1018	23	that	that	SCONJ
ftr-480	1018	24	there	there	PRON
ftr-480	1018	25	should	should	AUX
ftr-480	1018	26	be	be	AUX
ftr-480	1018	27	no	no	DET
ftr-480	1018	28	confidentiality	confidentiality	NOUN
ftr-480	1018	29	concern	concern	NOUN
ftr-480	1018	30	in	in	ADP
ftr-480	1018	31	requiring	require	VERB
ftr-480	1018	32	disclosure	disclosure	NOUN
ftr-480	1018	33	of	of	ADP
ftr-480	1018	34	the	the	DET
ftr-480	1018	35	child	child	NOUN
ftr-480	1018	36	's	's	PART
ftr-480	1018	37	income	income	NOUN
ftr-480	1018	38	to	to	ADP
ftr-480	1018	39	the	the	DET
ftr-480	1018	40	parents	parent	NOUN
ftr-480	1018	41	.	.	PUNCT
ftr-480	1019	1	deborah	deborah	PROPN
ftr-480	1019	2	h.	h.	PROPN
ftr-480	1019	3	schenk	schenk	PROPN
ftr-480	1019	4	.	.	PUNCT
ftr-480	1020	1	simplification	simplification	NOUN
ftr-480	1020	2	for	for	ADP
ftr-480	1020	3	individual	individual	ADJ
ftr-480	1020	4	taxpayers	taxpayer	NOUN
ftr-480	1020	5	:	:	PUNCT
ftr-480	1020	6	problems	problem	NOUN
ftr-480	1020	7	and	and	CCONJ
ftr-480	1020	8	proposals	proposal	NOUN
ftr-480	1020	9	,	,	PUNCT
ftr-480	1020	10	45	45	NUM
ftr-480	1020	11	tax	tax	NOUN
ftr-480	1020	12	l.	l.	PROPN
ftr-480	1020	13	rev	rev	PROPN
ftr-480	1020	14	.	.	PROPN
ftr-480	1020	15	121	121	NUM
ftr-480	1020	16	,	,	PUNCT
ftr-480	1020	17	157	157	NUM
ftr-480	1020	18	(	(	PUNCT
ftr-480	1020	19	1989	1989	NUM
ftr-480	1020	20	)	)	PUNCT
ftr-480	1020	21	.	.	PUNCT
ftr-480	1021	1	however	however	ADV
ftr-480	1021	2	,	,	PUNCT
ftr-480	1021	3	if	if	SCONJ
ftr-480	1021	4	a	a	DET
ftr-480	1021	5	family	family	NOUN
ftr-480	1021	6	return	return	NOUN
ftr-480	1021	7	had	have	VERB
ftr-480	1021	8	to	to	PART
ftr-480	1021	9	be	be	AUX
ftr-480	1021	10	signed	sign	VERB
ftr-480	1021	11	(	(	PUNCT
ftr-480	1021	12	and	and	CCONJ
ftr-480	1021	13	,	,	PUNCT
ftr-480	1021	14	in	in	ADP
ftr-480	1021	15	theory	theory	NOUN
ftr-480	1021	16	,	,	PUNCT
ftr-480	1021	17	reviewed	review	VERB
ftr-480	1021	18	)	)	PUNCT
ftr-480	1021	19	by	by	ADP
ftr-480	1021	20	all	all	DET
ftr-480	1021	21	members	member	NOUN
ftr-480	1021	22	of	of	ADP
ftr-480	1021	23	the	the	DET
ftr-480	1021	24	family	family	NOUN
ftr-480	1021	25	,	,	PUNCT
ftr-480	1021	26	some	some	DET
ftr-480	1021	27	disclosure	disclosure	NOUN
ftr-480	1021	28	of	of	ADP
ftr-480	1021	29	the	the	DET
ftr-480	1021	30	parents	parent	NOUN
ftr-480	1021	31	'	'	PART
ftr-480	1021	32	tax	tax	NOUN
ftr-480	1021	33	information	information	NOUN
ftr-480	1021	34	to	to	ADP
ftr-480	1021	35	the	the	DET
ftr-480	1021	36	children	child	NOUN
ftr-480	1021	37	would	would	AUX
ftr-480	1021	38	be	be	AUX
ftr-480	1021	39	required	require	VERB
ftr-480	1021	40	.	.	PUNCT
ftr-480	1022	1	a	a	DET
ftr-480	1022	2	tax	tax	NOUN
ftr-480	1022	3	return	return	NOUN
ftr-480	1022	4	requiring	require	VERB
ftr-480	1022	5	inclusion	inclusion	NOUN
ftr-480	1022	6	of	of	ADP
ftr-480	1022	7	information	information	NOUN
ftr-480	1022	8	for	for	ADP
ftr-480	1022	9	other	other	ADJ
ftr-480	1022	10	adult	adult	NOUN
ftr-480	1022	11	members	member	NOUN
ftr-480	1022	12	of	of	ADP
ftr-480	1022	13	the	the	DET
ftr-480	1022	14	family	family	NOUN
ftr-480	1022	15	or	or	CCONJ
ftr-480	1022	16	household	household	NOUN
ftr-480	1022	17	would	would	AUX
ftr-480	1022	18	present	present	VERB
ftr-480	1022	19	even	even	ADV
ftr-480	1022	20	greater	great	ADJ
ftr-480	1022	21	concerns	concern	NOUN
ftr-480	1022	22	.	.	PUNCT
ftr-480	1023	1	120	120	NUM
ftr-480	1023	2	.	.	PUNCT
ftr-480	1024	1	see	see	VERB
ftr-480	1024	2	bittker	bittker	NOUN
ftr-480	1024	3	,	,	PUNCT
ftr-480	1024	4	supra	supra	PROPN
ftr-480	1024	5	note	note	NOUN
ftr-480	1024	6	95	95	NUM
ftr-480	1024	7	,	,	PUNCT
ftr-480	1024	8	at	at	ADP
ftr-480	1024	9	1422	1422	NUM
ftr-480	1024	10	-	-	SYM
ftr-480	1024	11	25	25	NUM
ftr-480	1024	12	.	.	PUNCT
ftr-480	1024	13	19951	19951	NUM
ftr-480	1025	1	florida	florida	PROPN
ftr-480	1025	2	tax	tax	PROPN
ftr-480	1025	3	review	review	NOUN
ftr-480	1025	4	the	the	DET
ftr-480	1025	5	sharing	sharing	NOUN
ftr-480	1025	6	of	of	ADP
ftr-480	1025	7	common	common	ADJ
ftr-480	1025	8	household	household	NOUN
ftr-480	1025	9	expenses	expense	NOUN
ftr-480	1025	10	)	)	PUNCT
ftr-480	1025	11	rather	rather	ADV
ftr-480	1025	12	than	than	ADP
ftr-480	1025	13	the	the	DET
ftr-480	1025	14	family	family	NOUN
ftr-480	1025	15	.	.	PUNCT
ftr-480	1026	1	further	far	ADV
ftr-480	1026	2	,	,	PUNCT
ftr-480	1026	3	some	some	DET
ftr-480	1026	4	continuing	continue	VERB
ftr-480	1026	5	reduction	reduction	NOUN
ftr-480	1026	6	in	in	ADP
ftr-480	1026	7	the	the	DET
ftr-480	1026	8	size	size	NOUN
ftr-480	1026	9	of	of	ADP
ftr-480	1026	10	the	the	DET
ftr-480	1026	11	allowance	allowance	NOUN
ftr-480	1026	12	might	might	AUX
ftr-480	1026	13	be	be	AUX
ftr-480	1026	14	appropriate	appropriate	ADJ
ftr-480	1026	15	for	for	ADP
ftr-480	1026	16	larger	large	ADJ
ftr-480	1026	17	households	household	NOUN
ftr-480	1026	18	to	to	PART
ftr-480	1026	19	reflect	reflect	VERB
ftr-480	1026	20	additional	additional	ADJ
ftr-480	1026	21	economies	economy	NOUN
ftr-480	1026	22	of	of	ADP
ftr-480	1026	23	scale	scale	NOUN
ftr-480	1026	24	available	available	ADJ
ftr-480	1026	25	to	to	ADP
ftr-480	1026	26	them	they	PRON
ftr-480	1026	27	.	.	PUNCT
ftr-480	1027	1	aside	aside	ADV
ftr-480	1027	2	from	from	ADP
ftr-480	1027	3	the	the	DET
ftr-480	1027	4	question	question	NOUN
ftr-480	1027	5	of	of	ADP
ftr-480	1027	6	economies	economy	NOUN
ftr-480	1027	7	of	of	ADP
ftr-480	1027	8	scale	scale	NOUN
ftr-480	1027	9	,	,	PUNCT
ftr-480	1027	10	there	there	PRON
ftr-480	1027	11	is	be	VERB
ftr-480	1027	12	another	another	DET
ftr-480	1027	13	aspect	aspect	NOUN
ftr-480	1027	14	of	of	ADP
ftr-480	1027	15	the	the	DET
ftr-480	1027	16	proposed	propose	VERB
ftr-480	1027	17	nunn	nunn	PROPN
ftr-480	1027	18	-	-	PUNCT
ftr-480	1027	19	domenici	domenici	NOUN
ftr-480	1027	20	allowances	allowance	NOUN
ftr-480	1027	21	that	that	PRON
ftr-480	1027	22	may	may	AUX
ftr-480	1027	23	be	be	AUX
ftr-480	1027	24	inconsistent	inconsistent	ADJ
ftr-480	1027	25	with	with	ADP
ftr-480	1027	26	horizontal	horizontal	ADJ
ftr-480	1027	27	equity	equity	NOUN
ftr-480	1027	28	principles	principle	NOUN
ftr-480	1027	29	.	.	PUNCT
ftr-480	1028	1	12	12	NUM
ftr-480	1028	2	'	'	PUNCT
ftr-480	1028	3	consider	consider	VERB
ftr-480	1028	4	two	two	NUM
ftr-480	1028	5	households	household	NOUN
ftr-480	1028	6	:	:	PUNCT
ftr-480	1028	7	one	one	NUM
ftr-480	1028	8	,	,	PUNCT
ftr-480	1028	9	consisting	consist	VERB
ftr-480	1028	10	of	of	ADP
ftr-480	1028	11	three	three	NUM
ftr-480	1028	12	members	member	NOUN
ftr-480	1028	13	,	,	PUNCT
ftr-480	1028	14	has	have	VERB
ftr-480	1028	15	$	$	SYM
ftr-480	1028	16	29,944	29,944	NUM
ftr-480	1028	17	of	of	ADP
ftr-480	1028	18	consumed	consume	VERB
ftr-480	1028	19	income	income	NOUN
ftr-480	1028	20	for	for	ADP
ftr-480	1028	21	the	the	DET
ftr-480	1028	22	year	year	NOUN
ftr-480	1028	23	,	,	PUNCT
ftr-480	1028	24	and	and	CCONJ
ftr-480	1028	25	the	the	DET
ftr-480	1028	26	other	other	ADJ
ftr-480	1028	27	,	,	PUNCT
ftr-480	1028	28	which	which	PRON
ftr-480	1028	29	has	have	VERB
ftr-480	1028	30	two	two	NUM
ftr-480	1028	31	members	member	NOUN
ftr-480	1028	32	,	,	PUNCT
ftr-480	1028	33	has	have	VERB
ftr-480	1028	34	$	$	SYM
ftr-480	1028	35	25,728	25,728	NUM
ftr-480	1028	36	of	of	ADP
ftr-480	1028	37	consumed	consumed	ADJ
ftr-480	1028	38	income	income	NOUN
ftr-480	1028	39	.	.	PUNCT
ftr-480	1029	1	after	after	ADP
ftr-480	1029	2	deduction	deduction	NOUN
ftr-480	1029	3	of	of	ADP
ftr-480	1029	4	the	the	DET
ftr-480	1029	5	living	live	VERB
ftr-480	1029	6	allowance,122	allowance,122	NOUN
ftr-480	1029	7	each	each	DET
ftr-480	1029	8	household	household	NOUN
ftr-480	1029	9	would	would	AUX
ftr-480	1029	10	have	have	VERB
ftr-480	1029	11	$	$	SYM
ftr-480	1029	12	9,000	9,000	NUM
ftr-480	1029	13	in	in	ADP
ftr-480	1029	14	taxable	taxable	ADJ
ftr-480	1029	15	consumed	consume	VERB
ftr-480	1029	16	income	income	NOUN
ftr-480	1029	17	.	.	PUNCT
ftr-480	1030	1	based	base	VERB
ftr-480	1030	2	upon	upon	SCONJ
ftr-480	1030	3	the	the	DET
ftr-480	1030	4	theory	theory	NOUN
ftr-480	1030	5	of	of	ADP
ftr-480	1030	6	the	the	DET
ftr-480	1030	7	living	living	NOUN
ftr-480	1030	8	allowance	allowance	NOUN
ftr-480	1030	9	,	,	PUNCT
ftr-480	1030	10	each	each	DET
ftr-480	1030	11	household	household	NOUN
ftr-480	1030	12	might	might	AUX
ftr-480	1030	13	be	be	AUX
ftr-480	1030	14	said	say	VERB
ftr-480	1030	15	to	to	PART
ftr-480	1030	16	have	have	AUX
ftr-480	1030	17	spent	spend	VERB
ftr-480	1030	18	$	$	SYM
ftr-480	1030	19	9,000	9,000	NUM
ftr-480	1030	20	on	on	ADP
ftr-480	1030	21	discretionary	discretionary	ADJ
ftr-480	1030	22	,	,	PUNCT
ftr-480	1030	23	and	and	CCONJ
ftr-480	1030	24	therefore	therefore	ADV
ftr-480	1030	25	taxable	taxable	ADJ
ftr-480	1030	26	,	,	PUNCT
ftr-480	1030	27	consumption	consumption	NOUN
ftr-480	1030	28	.	.	PUNCT
ftr-480	1031	1	should	should	AUX
ftr-480	1031	2	they	they	PRON
ftr-480	1031	3	therefore	therefore	ADV
ftr-480	1031	4	pay	pay	VERB
ftr-480	1031	5	the	the	DET
ftr-480	1031	6	same	same	ADJ
ftr-480	1031	7	cash	cash	NOUN
ftr-480	1031	8	-	-	PUNCT
ftr-480	1031	9	flow	flow	NOUN
ftr-480	1031	10	tax	tax	NOUN
ftr-480	1031	11	?	?	PUNCT
ftr-480	1032	1	perhaps	perhaps	ADV
ftr-480	1032	2	not	not	PART
ftr-480	1032	3	.	.	PUNCT
ftr-480	1033	1	the	the	DET
ftr-480	1033	2	two	two	NUM
ftr-480	1033	3	households	household	NOUN
ftr-480	1033	4	,	,	PUNCT
ftr-480	1033	5	after	after	ADV
ftr-480	1033	6	all	all	ADV
ftr-480	1033	7	,	,	PUNCT
ftr-480	1033	8	are	be	AUX
ftr-480	1033	9	of	of	ADP
ftr-480	1033	10	different	different	ADJ
ftr-480	1033	11	sizes	size	NOUN
ftr-480	1033	12	.	.	PUNCT
ftr-480	1034	1	under	under	ADP
ftr-480	1034	2	an	an	DET
ftr-480	1034	3	income	income	NOUN
ftr-480	1034	4	tax	tax	NOUN
ftr-480	1034	5	,	,	PUNCT
ftr-480	1034	6	if	if	SCONJ
ftr-480	1034	7	the	the	DET
ftr-480	1034	8	$	$	SYM
ftr-480	1034	9	9,000	9,000	NUM
ftr-480	1034	10	represents	represent	VERB
ftr-480	1034	11	the	the	DET
ftr-480	1034	12	discretionary	discretionary	ADJ
ftr-480	1034	13	income	income	NOUN
ftr-480	1034	14	of	of	ADP
ftr-480	1034	15	each	each	DET
ftr-480	1034	16	household	household	NOUN
ftr-480	1034	17	,	,	PUNCT
ftr-480	1034	18	it	it	PRON
ftr-480	1034	19	may	may	AUX
ftr-480	1034	20	be	be	AUX
ftr-480	1034	21	appropriate	appropriate	ADJ
ftr-480	1034	22	to	to	PART
ftr-480	1034	23	tax	tax	VERB
ftr-480	1034	24	the	the	DET
ftr-480	1034	25	two	two	NUM
ftr-480	1034	26	alike	alike	ADV
ftr-480	1034	27	because	because	SCONJ
ftr-480	1034	28	the	the	DET
ftr-480	1034	29	focus	focus	NOUN
ftr-480	1034	30	is	be	AUX
ftr-480	1034	31	on	on	ADP
ftr-480	1034	32	income	income	NOUN
ftr-480	1034	33	-	-	PUNCT
ftr-480	1034	34	the	the	DET
ftr-480	1034	35	power	power	NOUN
ftr-480	1034	36	to	to	PART
ftr-480	1034	37	consume	consume	VERB
ftr-480	1034	38	.	.	PUNCT
ftr-480	1035	1	each	each	DET
ftr-480	1035	2	household	household	NOUN
ftr-480	1035	3	could	could	AUX
ftr-480	1035	4	be	be	AUX
ftr-480	1035	5	viewed	view	VERB
ftr-480	1035	6	as	as	ADP
ftr-480	1035	7	having	have	VERB
ftr-480	1035	8	the	the	DET
ftr-480	1035	9	same	same	ADJ
ftr-480	1035	10	power	power	NOUN
ftr-480	1035	11	to	to	PART
ftr-480	1035	12	consume	consume	VERB
ftr-480	1035	13	,	,	PUNCT
ftr-480	1035	14	regardless	regardless	ADV
ftr-480	1035	15	of	of	ADP
ftr-480	1035	16	how	how	SCONJ
ftr-480	1035	17	many	many	ADJ
ftr-480	1035	18	members	member	NOUN
ftr-480	1035	19	there	there	PRON
ftr-480	1035	20	are	be	VERB
ftr-480	1035	21	in	in	ADP
ftr-480	1035	22	the	the	DET
ftr-480	1035	23	household	household	NOUN
ftr-480	1035	24	.	.	PUNCT
ftr-480	1036	1	under	under	ADP
ftr-480	1036	2	a	a	DET
ftr-480	1036	3	consumption	consumption	NOUN
ftr-480	1036	4	tax	tax	NOUN
ftr-480	1036	5	,	,	PUNCT
ftr-480	1036	6	the	the	DET
ftr-480	1036	7	proper	proper	ADJ
ftr-480	1036	8	judgment	judgment	NOUN
ftr-480	1036	9	may	may	AUX
ftr-480	1036	10	be	be	AUX
ftr-480	1036	11	different	different	ADJ
ftr-480	1036	12	.	.	PUNCT
ftr-480	1037	1	if	if	SCONJ
ftr-480	1037	2	the	the	DET
ftr-480	1037	3	tax	tax	NOUN
ftr-480	1037	4	base	base	NOUN
ftr-480	1037	5	is	be	AUX
ftr-480	1037	6	the	the	DET
ftr-480	1037	7	amount	amount	NOUN
ftr-480	1037	8	actually	actually	ADV
ftr-480	1037	9	consumed	consume	VERB
ftr-480	1037	10	,	,	PUNCT
ftr-480	1037	11	the	the	DET
ftr-480	1037	12	number	number	NOUN
ftr-480	1037	13	of	of	ADP
ftr-480	1037	14	consumers	consumer	NOUN
ftr-480	1037	15	should	should	AUX
ftr-480	1037	16	presumably	presumably	ADV
ftr-480	1037	17	make	make	VERB
ftr-480	1037	18	a	a	DET
ftr-480	1037	19	difference	difference	NOUN
ftr-480	1037	20	.	.	PUNCT
ftr-480	1038	1	splitting	split	VERB
ftr-480	1038	2	$	$	SYM
ftr-480	1038	3	9,000	9,000	NUM
ftr-480	1038	4	of	of	ADP
ftr-480	1038	5	discretionary	discretionary	ADJ
ftr-480	1038	6	consumption	consumption	NOUN
ftr-480	1038	7	among	among	ADP
ftr-480	1038	8	three	three	NUM
ftr-480	1038	9	people	people	NOUN
ftr-480	1038	10	is	be	AUX
ftr-480	1038	11	different	different	ADJ
ftr-480	1038	12	from	from	ADP
ftr-480	1038	13	splitting	split	VERB
ftr-480	1038	14	that	that	DET
ftr-480	1038	15	amount	amount	NOUN
ftr-480	1038	16	among	among	ADP
ftr-480	1038	17	two	two	NUM
ftr-480	1038	18	because	because	SCONJ
ftr-480	1038	19	per	per	ADP
ftr-480	1038	20	person	person	NOUN
ftr-480	1038	21	consumption	consumption	NOUN
ftr-480	1038	22	is	be	AUX
ftr-480	1038	23	higher	high	ADJ
ftr-480	1038	24	in	in	ADP
ftr-480	1038	25	the	the	DET
ftr-480	1038	26	latter	latter	ADJ
ftr-480	1038	27	case	case	NOUN
ftr-480	1038	28	.	.	PUNCT
ftr-480	1039	1	if	if	SCONJ
ftr-480	1039	2	tax	tax	NOUN
ftr-480	1039	3	rates	rate	NOUN
ftr-480	1039	4	are	be	AUX
ftr-480	1039	5	graduated	graduate	VERB
ftr-480	1039	6	,	,	PUNCT
ftr-480	1039	7	the	the	DET
ftr-480	1039	8	latter	latter	ADJ
ftr-480	1039	9	household	household	NOUN
ftr-480	1039	10	should	should	AUX
ftr-480	1039	11	perhaps	perhaps	ADV
ftr-480	1039	12	pay	pay	VERB
ftr-480	1039	13	more	more	ADJ
ftr-480	1039	14	cash	cash	NOUN
ftr-480	1039	15	-	-	PUNCT
ftr-480	1039	16	flow	flow	NOUN
ftr-480	1039	17	tax	tax	NOUN
ftr-480	1039	18	.	.	PUNCT
ftr-480	1040	1	'23	'23	NUM
ftr-480	1040	2	the	the	DET
ftr-480	1040	3	argument	argument	NOUN
ftr-480	1040	4	is	be	AUX
ftr-480	1040	5	not	not	PART
ftr-480	1040	6	that	that	SCONJ
ftr-480	1040	7	the	the	DET
ftr-480	1040	8	taxable	taxable	ADJ
ftr-480	1040	9	unit	unit	NOUN
ftr-480	1040	10	should	should	AUX
ftr-480	1040	11	be	be	AUX
ftr-480	1040	12	the	the	DET
ftr-480	1040	13	individual	individual	NOUN
ftr-480	1040	14	rather	rather	ADV
ftr-480	1040	15	than	than	ADP
ftr-480	1040	16	the	the	DET
ftr-480	1040	17	household	household	NOUN
ftr-480	1040	18	.	.	PUNCT
ftr-480	1041	1	for	for	ADP
ftr-480	1041	2	theoretical	theoretical	ADJ
ftr-480	1041	3	and	and	CCONJ
ftr-480	1041	4	administrative	administrative	ADJ
ftr-480	1041	5	reasons	reason	NOUN
ftr-480	1041	6	,	,	PUNCT
ftr-480	1041	7	it	it	PRON
ftr-480	1041	8	may	may	AUX
ftr-480	1041	9	be	be	AUX
ftr-480	1041	10	best	good	ADJ
ftr-480	1041	11	to	to	PART
ftr-480	1041	12	have	have	VERB
ftr-480	1041	13	the	the	DET
ftr-480	1041	14	basic	basic	ADJ
ftr-480	1041	15	taxable	taxable	ADJ
ftr-480	1041	16	unit	unit	NOUN
ftr-480	1041	17	be	be	AUX
ftr-480	1041	18	the	the	DET
ftr-480	1041	19	household	household	NOUN
ftr-480	1041	20	,	,	PUNCT
ftr-480	1041	21	but	but	CCONJ
ftr-480	1041	22	in	in	ADP
ftr-480	1041	23	determining	determine	VERB
ftr-480	1041	24	the	the	DET
ftr-480	1041	25	amount	amount	NOUN
ftr-480	1041	26	of	of	ADP
ftr-480	1041	27	tax	tax	NOUN
ftr-480	1041	28	owed	owe	VERB
ftr-480	1041	29	by	by	ADP
ftr-480	1041	30	any	any	DET
ftr-480	1041	31	given	give	VERB
ftr-480	1041	32	household	household	NOUN
ftr-480	1041	33	,	,	PUNCT
ftr-480	1041	34	perhaps	perhaps	ADV
ftr-480	1041	35	household	household	NOUN
ftr-480	1041	36	size	size	NOUN
ftr-480	1041	37	should	should	AUX
ftr-480	1041	38	count	count	VERB
ftr-480	1041	39	.	.	PUNCT
ftr-480	1042	1	such	such	DET
ftr-480	1042	2	an	an	DET
ftr-480	1042	3	adjustment	adjustment	NOUN
ftr-480	1042	4	(	(	PUNCT
ftr-480	1042	5	which	which	PRON
ftr-480	1042	6	could	could	AUX
ftr-480	1042	7	be	be	AUX
ftr-480	1042	8	incorporated	incorporate	VERB
ftr-480	1042	9	into	into	ADP
ftr-480	1042	10	the	the	DET
ftr-480	1042	11	rate	rate	NOUN
ftr-480	1042	12	schedule	schedule	NOUN
ftr-480	1042	13	)	)	PUNCT
ftr-480	1042	14	would	would	AUX
ftr-480	1042	15	be	be	AUX
ftr-480	1042	16	needed	need	VERB
ftr-480	1042	17	in	in	ADP
ftr-480	1042	18	addition	addition	NOUN
ftr-480	1042	19	to	to	ADP
ftr-480	1042	20	the	the	DET
ftr-480	1042	21	adjustment	adjustment	NOUN
ftr-480	1042	22	in	in	ADP
ftr-480	1042	23	the	the	DET
ftr-480	1042	24	size	size	NOUN
ftr-480	1042	25	of	of	ADP
ftr-480	1042	26	the	the	DET
ftr-480	1042	27	household	household	NOUN
ftr-480	1042	28	living	living	NOUN
ftr-480	1042	29	allowance	allowance	NOUN
ftr-480	1042	30	.	.	PUNCT
ftr-480	1043	1	6	6	X
ftr-480	1043	2	.	.	NUM
ftr-480	1043	3	graduated	graduate	VERB
ftr-480	1043	4	tax	tax	NOUN
ftr-480	1043	5	rates.-i	rates.-i	PRON
ftr-480	1043	6	conclude	conclude	VERB
ftr-480	1043	7	this	this	DET
ftr-480	1043	8	section	section	NOUN
ftr-480	1043	9	with	with	ADP
ftr-480	1043	10	a	a	DET
ftr-480	1043	11	few	few	ADJ
ftr-480	1043	12	comments	comment	NOUN
ftr-480	1043	13	about	about	ADP
ftr-480	1043	14	the	the	DET
ftr-480	1043	15	rate	rate	NOUN
ftr-480	1043	16	structure	structure	NOUN
ftr-480	1043	17	under	under	ADP
ftr-480	1043	18	the	the	DET
ftr-480	1043	19	nunn	nunn	PROPN
ftr-480	1043	20	-	-	PUNCT
ftr-480	1043	21	domenici	domenici	NOUN
ftr-480	1043	22	plan	plan	NOUN
ftr-480	1043	23	and	and	CCONJ
ftr-480	1043	24	its	its	PRON
ftr-480	1043	25	121	121	NUM
ftr-480	1043	26	.	.	PUNCT
ftr-480	1044	1	i	i	PRON
ftr-480	1044	2	ignore	ignore	VERB
ftr-480	1044	3	in	in	ADP
ftr-480	1044	4	this	this	DET
ftr-480	1044	5	discussion	discussion	NOUN
ftr-480	1044	6	the	the	DET
ftr-480	1044	7	argument	argument	NOUN
ftr-480	1044	8	that	that	SCONJ
ftr-480	1044	9	because	because	SCONJ
ftr-480	1044	10	the	the	DET
ftr-480	1044	11	decision	decision	NOUN
ftr-480	1044	12	to	to	PART
ftr-480	1044	13	have	have	AUX
ftr-480	1044	14	children	child	NOUN
ftr-480	1044	15	is	be	AUX
ftr-480	1044	16	a	a	DET
ftr-480	1044	17	voluntary	voluntary	ADJ
ftr-480	1044	18	one	one	NOUN
ftr-480	1044	19	,	,	PUNCT
ftr-480	1044	20	expenditures	expenditure	NOUN
ftr-480	1044	21	for	for	ADP
ftr-480	1044	22	children	child	NOUN
ftr-480	1044	23	are	be	AUX
ftr-480	1044	24	not	not	PART
ftr-480	1044	25	consumption	consumption	NOUN
ftr-480	1044	26	"	"	PUNCT
ftr-480	1044	27	necessities	necessity	NOUN
ftr-480	1044	28	"	"	PUNCT
ftr-480	1044	29	and	and	CCONJ
ftr-480	1044	30	ought	ought	AUX
ftr-480	1044	31	not	not	PART
ftr-480	1044	32	be	be	AUX
ftr-480	1044	33	reflected	reflect	VERB
ftr-480	1044	34	in	in	ADP
ftr-480	1044	35	a	a	DET
ftr-480	1044	36	proposed	propose	VERB
ftr-480	1044	37	living	living	NOUN
ftr-480	1044	38	allowance	allowance	NOUN
ftr-480	1044	39	for	for	ADP
ftr-480	1044	40	necessities	necessity	NOUN
ftr-480	1044	41	.	.	PUNCT
ftr-480	1045	1	see	see	VERB
ftr-480	1045	2	lawrence	lawrence	PROPN
ftr-480	1045	3	zelenak	zelenak	PROPN
ftr-480	1045	4	,	,	PUNCT
ftr-480	1045	5	children	child	NOUN
ftr-480	1045	6	and	and	CCONJ
ftr-480	1045	7	the	the	DET
ftr-480	1045	8	income	income	NOUN
ftr-480	1045	9	tax	tax	NOUN
ftr-480	1045	10	,	,	PUNCT
ftr-480	1045	11	49:3	49:3	NUM
ftr-480	1045	12	tax	tax	PROPN
ftr-480	1045	13	l.	l.	PROPN
ftr-480	1045	14	rev	rev	PROPN
ftr-480	1045	15	.	.	PUNCT
ftr-480	1046	1	(	(	PUNCT
ftr-480	1046	2	forthcoming	forthcoming	ADJ
ftr-480	1046	3	1995	1995	NUM
ftr-480	1046	4	)	)	PUNCT
ftr-480	1046	5	.	.	PUNCT
ftr-480	1047	1	122	122	NUM
ftr-480	1047	2	.	.	PUNCT
ftr-480	1048	1	$	$	SYM
ftr-480	1048	2	20,944	20,944	NUM
ftr-480	1048	3	for	for	ADP
ftr-480	1048	4	the	the	DET
ftr-480	1048	5	three	three	NUM
ftr-480	1048	6	-	-	PUNCT
ftr-480	1048	7	person	person	NOUN
ftr-480	1048	8	household	household	NOUN
ftr-480	1048	9	,	,	PUNCT
ftr-480	1048	10	and	and	CCONJ
ftr-480	1048	11	$	$	SYM
ftr-480	1048	12	16,728	16,728	NUM
ftr-480	1048	13	for	for	ADP
ftr-480	1048	14	the	the	DET
ftr-480	1048	15	two	two	NUM
ftr-480	1048	16	-	-	PUNCT
ftr-480	1048	17	person	person	NOUN
ftr-480	1048	18	one	one	NUM
ftr-480	1048	19	.	.	PUNCT
ftr-480	1049	1	123	123	NUM
ftr-480	1049	2	.	.	PUNCT
ftr-480	1050	1	see	see	VERB
ftr-480	1050	2	zelenak	zelenak	NOUN
ftr-480	1050	3	,	,	PUNCT
ftr-480	1050	4	supra	supra	PROPN
ftr-480	1050	5	note	note	PROPN
ftr-480	1050	6	121	121	NUM
ftr-480	1050	7	;	;	PUNCT
ftr-480	1051	1	cf	cf	X
ftr-480	1051	2	.	.	PUNCT
ftr-480	1052	1	george	george	PROPN
ftr-480	1052	2	k.	k.	PROPN
ftr-480	1052	3	yin	yin	PROPN
ftr-480	1052	4	,	,	PUNCT
ftr-480	1052	5	summary	summary	NOUN
ftr-480	1052	6	of	of	ADP
ftr-480	1052	7	eitc	eitc	ADJ
ftr-480	1052	8	conference	conference	NOUN
ftr-480	1052	9	proceedings	proceeding	NOUN
ftr-480	1052	10	,	,	PUNCT
ftr-480	1052	11	i	i	PRON
ftr-480	1052	12	i	i	PRON
ftr-480	1052	13	am	be	AUX
ftr-480	1052	14	.	.	PUNCT
ftr-480	1053	1	j.	j.	PROPN
ftr-480	1053	2	tax	tax	PROPN
ftr-480	1053	3	pol'y	pol'y	NOUN
ftr-480	1053	4	299	299	NUM
ftr-480	1053	5	,	,	PUNCT
ftr-480	1053	6	3	3	NUM
ftr-480	1053	7	14	14	NUM
ftr-480	1053	8	-	-	SYM
ftr-480	1053	9	15	15	NUM
ftr-480	1053	10	(	(	PUNCT
ftr-480	1053	11	1994	1994	NUM
ftr-480	1053	12	)	)	PUNCT
ftr-480	1053	13	(	(	PUNCT
ftr-480	1053	14	statement	statement	NOUN
ftr-480	1053	15	of	of	ADP
ftr-480	1053	16	jane	jane	PROPN
ftr-480	1053	17	gravelle	gravelle	PROPN
ftr-480	1053	18	)	)	PUNCT
ftr-480	1053	19	.	.	PUNCT
ftr-480	1054	1	[	[	X
ftr-480	1054	2	val	val	NOUN
ftr-480	1054	3	2:8	2:8	NUM
ftr-480	1054	4	acconunodating	acconunodate	VERB
ftr-480	1054	5	the	the	DET
ftr-480	1054	6	"	"	PUNCT
ftr-480	1054	7	low	low	ADJ
ftr-480	1054	8	-	-	PUNCT
ftr-480	1054	9	income	income	NOUN
ftr-480	1054	10	'	'	PUNCT
ftr-480	1054	11	"	"	PUNCT
ftr-480	1054	12	potential	potential	ADJ
ftr-480	1054	13	effects	effect	NOUN
ftr-480	1054	14	.	.	PUNCT
ftr-480	1055	1	although	although	SCONJ
ftr-480	1055	2	most	most	ADJ
ftr-480	1055	3	low	low	ADJ
ftr-480	1055	4	-	-	PUNCT
ftr-480	1055	5	income	income	NOUN
ftr-480	1055	6	taxpayers	taxpayer	NOUN
ftr-480	1055	7	would	would	AUX
ftr-480	1055	8	apparently	apparently	ADV
ftr-480	1055	9	be	be	AUX
ftr-480	1055	10	exempted	exempt	VERB
ftr-480	1055	11	from	from	ADP
ftr-480	1055	12	the	the	DET
ftr-480	1055	13	cash	cash	NOUN
ftr-480	1055	14	-	-	PUNCT
ftr-480	1055	15	flow	flow	NOUN
ftr-480	1055	16	tax	tax	NOUN
ftr-480	1055	17	by	by	ADP
ftr-480	1055	18	the	the	DET
ftr-480	1055	19	combination	combination	NOUN
ftr-480	1055	20	of	of	ADP
ftr-480	1055	21	the	the	DET
ftr-480	1055	22	proposed	propose	VERB
ftr-480	1055	23	eitc	eitc	NOUN
ftr-480	1055	24	,	,	PUNCT
ftr-480	1055	25	payroll	payroll	NOUN
ftr-480	1055	26	tax	tax	NOUN
ftr-480	1055	27	credit	credit	NOUN
ftr-480	1055	28	,	,	PUNCT
ftr-480	1055	29	and	and	CCONJ
ftr-480	1055	30	family	family	NOUN
ftr-480	1055	31	living	living	NOUN
ftr-480	1055	32	allowance	allowance	NOUN
ftr-480	1055	33	,	,	PUNCT
ftr-480	1055	34	it	it	PRON
ftr-480	1055	35	is	be	AUX
ftr-480	1055	36	possible	possible	ADJ
ftr-480	1055	37	that	that	SCONJ
ftr-480	1055	38	the	the	DET
ftr-480	1055	39	final	final	ADJ
ftr-480	1055	40	version	version	NOUN
ftr-480	1055	41	of	of	ADP
ftr-480	1055	42	the	the	DET
ftr-480	1055	43	tax	tax	NOUN
ftr-480	1055	44	will	will	AUX
ftr-480	1055	45	not	not	PART
ftr-480	1055	46	achieve	achieve	VERB
ftr-480	1055	47	that	that	DET
ftr-480	1055	48	outcome	outcome	NOUN
ftr-480	1055	49	.	.	PUNCT
ftr-480	1056	1	moreover	moreover	ADV
ftr-480	1056	2	,	,	PUNCT
ftr-480	1056	3	many	many	ADJ
ftr-480	1056	4	taxpayers	taxpayer	NOUN
ftr-480	1056	5	may	may	AUX
ftr-480	1056	6	only	only	ADV
ftr-480	1056	7	temporarily	temporarily	ADV
ftr-480	1056	8	have	have	VERB
ftr-480	1056	9	low	low	ADJ
ftr-480	1056	10	-	-	PUNCT
ftr-480	1056	11	incomes	income	NOUN
ftr-480	1056	12	,	,	PUNCT
ftr-480	1056	13	and	and	CCONJ
ftr-480	1056	14	may	may	AUX
ftr-480	1056	15	therefore	therefore	ADV
ftr-480	1056	16	be	be	AUX
ftr-480	1056	17	subject	subject	ADJ
ftr-480	1056	18	to	to	ADP
ftr-480	1056	19	positive	positive	ADJ
ftr-480	1056	20	taxes	taxis	NOUN
ftr-480	1056	21	in	in	ADP
ftr-480	1056	22	other	other	ADJ
ftr-480	1056	23	years	year	NOUN
ftr-480	1056	24	.	.	PUNCT
ftr-480	1057	1	as	as	SCONJ
ftr-480	1057	2	previously	previously	ADV
ftr-480	1057	3	described	describe	VERB
ftr-480	1057	4	,	,	PUNCT
ftr-480	1057	5	the	the	DET
ftr-480	1057	6	cbo	cbo	PROPN
ftr-480	1057	7	has	have	AUX
ftr-480	1057	8	provided	provide	VERB
ftr-480	1057	9	an	an	DET
ftr-480	1057	10	estimated	estimate	VERB
ftr-480	1057	11	rate	rate	NOUN
ftr-480	1057	12	structure	structure	NOUN
ftr-480	1057	13	for	for	ADP
ftr-480	1057	14	the	the	DET
ftr-480	1057	15	cash	cash	NOUN
ftr-480	1057	16	-	-	PUNCT
ftr-480	1057	17	flow	flow	NOUN
ftr-480	1057	18	tax	tax	NOUN
ftr-480	1057	19	based	base	VERB
ftr-480	1057	20	on	on	ADP
ftr-480	1057	21	a	a	DET
ftr-480	1057	22	prototype	prototype	NOUN
ftr-480	1057	23	of	of	ADP
ftr-480	1057	24	the	the	DET
ftr-480	1057	25	nunn	nunn	PROPN
ftr-480	1057	26	-	-	PUNCT
ftr-480	1057	27	domenici	domenici	PROPN
ftr-480	1057	28	plan	plan	NOUN
ftr-480	1057	29	.	.	PUNCT
ftr-480	1058	1	"2	"2	VERB
ftr-480	1058	2	those	those	DET
ftr-480	1058	3	estimates	estimate	NOUN
ftr-480	1058	4	-	-	PUNCT
ftr-480	1058	5	rates	rate	NOUN
ftr-480	1058	6	in	in	ADP
ftr-480	1058	7	the	the	DET
ftr-480	1058	8	low	low	ADJ
ftr-480	1058	9	range	range	NOUN
ftr-480	1058	10	of	of	ADP
ftr-480	1058	11	14	14	NUM
ftr-480	1058	12	%	%	NOUN
ftr-480	1058	13	to	to	PART
ftr-480	1058	14	36	36	NUM
ftr-480	1058	15	%	%	NOUN
ftr-480	1058	16	and	and	CCONJ
ftr-480	1058	17	in	in	ADP
ftr-480	1058	18	the	the	DET
ftr-480	1058	19	high	high	ADJ
ftr-480	1058	20	range	range	NOUN
ftr-480	1058	21	of	of	ADP
ftr-480	1058	22	16	16	NUM
ftr-480	1058	23	%	%	NOUN
ftr-480	1058	24	to	to	ADP
ftr-480	1058	25	55%--depend	55%--depend	NOUN
ftr-480	1058	26	upon	upon	SCONJ
ftr-480	1058	27	a	a	DET
ftr-480	1058	28	host	host	NOUN
ftr-480	1058	29	of	of	ADP
ftr-480	1058	30	assumptions	assumption	NOUN
ftr-480	1058	31	,	,	PUNCT
ftr-480	1058	32	including	include	VERB
ftr-480	1058	33	how	how	SCONJ
ftr-480	1058	34	comprehensive	comprehensive	ADJ
ftr-480	1058	35	the	the	DET
ftr-480	1058	36	tax	tax	NOUN
ftr-480	1058	37	base	base	NOUN
ftr-480	1058	38	will	will	AUX
ftr-480	1058	39	be	be	AUX
ftr-480	1058	40	,	,	PUNCT
ftr-480	1058	41	how	how	SCONJ
ftr-480	1058	42	to	to	PART
ftr-480	1058	43	measure	measure	VERB
ftr-480	1058	44	and	and	CCONJ
ftr-480	1058	45	compare	compare	VERB
ftr-480	1058	46	family	family	NOUN
ftr-480	1058	47	economic	economic	ADJ
ftr-480	1058	48	status	status	NOUN
ftr-480	1058	49	,	,	PUNCT
ftr-480	1058	50	and	and	CCONJ
ftr-480	1058	51	how	how	SCONJ
ftr-480	1058	52	transitional	transitional	ADJ
ftr-480	1058	53	issues	issue	NOUN
ftr-480	1058	54	will	will	AUX
ftr-480	1058	55	be	be	AUX
ftr-480	1058	56	dealt	deal	VERB
ftr-480	1058	57	with	with	ADP
ftr-480	1058	58	.	.	PUNCT
ftr-480	1059	1	in	in	ADP
ftr-480	1059	2	the	the	DET
ftr-480	1059	3	legislative	legislative	ADJ
ftr-480	1059	4	process	process	NOUN
ftr-480	1059	5	,	,	PUNCT
ftr-480	1059	6	all	all	PRON
ftr-480	1059	7	of	of	ADP
ftr-480	1059	8	those	those	DET
ftr-480	1059	9	questions	question	NOUN
ftr-480	1059	10	will	will	AUX
ftr-480	1059	11	no	no	ADV
ftr-480	1059	12	doubt	doubt	ADV
ftr-480	1059	13	be	be	AUX
ftr-480	1059	14	scrutinized	scrutinize	VERB
ftr-480	1059	15	.	.	PUNCT
ftr-480	1060	1	however	however	ADV
ftr-480	1060	2	,	,	PUNCT
ftr-480	1060	3	if	if	SCONJ
ftr-480	1060	4	one	one	PRON
ftr-480	1060	5	assumes	assume	VERB
ftr-480	1060	6	that	that	SCONJ
ftr-480	1060	7	political	political	ADJ
ftr-480	1060	8	considerations	consideration	NOUN
ftr-480	1060	9	will	will	AUX
ftr-480	1060	10	preclude	preclude	VERB
ftr-480	1060	11	a	a	DET
ftr-480	1060	12	major	major	ADJ
ftr-480	1060	13	expansion	expansion	NOUN
ftr-480	1060	14	of	of	ADP
ftr-480	1060	15	the	the	DET
ftr-480	1060	16	tax	tax	NOUN
ftr-480	1060	17	base	base	NOUN
ftr-480	1060	18	,	,	PUNCT
ftr-480	1060	19	the	the	DET
ftr-480	1060	20	principal	principal	ADJ
ftr-480	1060	21	impact	impact	NOUN
ftr-480	1060	22	of	of	ADP
ftr-480	1060	23	the	the	DET
ftr-480	1060	24	adoption	adoption	NOUN
ftr-480	1060	25	of	of	ADP
ftr-480	1060	26	a	a	DET
ftr-480	1060	27	cash	cash	NOUN
ftr-480	1060	28	-	-	PUNCT
ftr-480	1060	29	flow	flow	NOUN
ftr-480	1060	30	tax	tax	NOUN
ftr-480	1060	31	would	would	AUX
ftr-480	1060	32	be	be	AUX
ftr-480	1060	33	to	to	PART
ftr-480	1060	34	shrink	shrink	VERB
ftr-480	1060	35	the	the	DET
ftr-480	1060	36	income	income	NOUN
ftr-480	1060	37	tax	tax	NOUN
ftr-480	1060	38	base	base	NOUN
ftr-480	1060	39	by	by	ADP
ftr-480	1060	40	amounts	amount	NOUN
ftr-480	1060	41	saved	save	VERB
ftr-480	1060	42	in	in	ADP
ftr-480	1060	43	ways	way	NOUN
ftr-480	1060	44	not	not	PART
ftr-480	1060	45	currently	currently	ADV
ftr-480	1060	46	deductible	deductible	ADJ
ftr-480	1060	47	,	,	PUNCT
ftr-480	1060	48	a	a	DET
ftr-480	1060	49	change	change	NOUN
ftr-480	1060	50	that	that	PRON
ftr-480	1060	51	would	would	AUX
ftr-480	1060	52	surely	surely	ADV
ftr-480	1060	53	require	require	VERB
ftr-480	1060	54	higher	high	ADJ
ftr-480	1060	55	and	and	CCONJ
ftr-480	1060	56	more	more	ADV
ftr-480	1060	57	sharply	sharply	ADV
ftr-480	1060	58	graduated	graduate	VERB
ftr-480	1060	59	rates	rate	NOUN
ftr-480	1060	60	,	,	PUNCT
ftr-480	1060	61	at	at	ADP
ftr-480	1060	62	least	least	ADJ
ftr-480	1060	63	in	in	ADP
ftr-480	1060	64	the	the	DET
ftr-480	1060	65	short	short	ADJ
ftr-480	1060	66	term	term	NOUN
ftr-480	1060	67	.	.	PUNCT
ftr-480	1060	68	"	"	PUNCT
ftr-480	1061	1	a	a	DET
ftr-480	1061	2	cash	cash	NOUN
ftr-480	1061	3	-	-	PUNCT
ftr-480	1061	4	flow	flow	NOUN
ftr-480	1061	5	tax	tax	NOUN
ftr-480	1061	6	that	that	PRON
ftr-480	1061	7	raises	raise	VERB
ftr-480	1061	8	no	no	DET
ftr-480	1061	9	more	more	ADJ
ftr-480	1061	10	revenue	revenue	NOUN
ftr-480	1061	11	than	than	ADP
ftr-480	1061	12	the	the	DET
ftr-480	1061	13	existing	exist	VERB
ftr-480	1061	14	income	income	NOUN
ftr-480	1061	15	tax	tax	NOUN
ftr-480	1061	16	,	,	PUNCT
ftr-480	1061	17	but	but	CCONJ
ftr-480	1061	18	accomplishes	accomplish	VERB
ftr-480	1061	19	that	that	DET
ftr-480	1061	20	result	result	NOUN
ftr-480	1061	21	by	by	ADP
ftr-480	1061	22	means	mean	NOUN
ftr-480	1061	23	of	of	ADP
ftr-480	1061	24	higher	high	ADJ
ftr-480	1061	25	and	and	CCONJ
ftr-480	1061	26	more	more	ADV
ftr-480	1061	27	graduated	graduated	ADJ
ftr-480	1061	28	rates	rate	NOUN
ftr-480	1061	29	on	on	ADP
ftr-480	1061	30	labor	labor	NOUN
ftr-480	1061	31	income	income	NOUN
ftr-480	1061	32	,	,	PUNCT
ftr-480	1061	33	could	could	AUX
ftr-480	1061	34	be	be	AUX
ftr-480	1061	35	expected	expect	VERB
ftr-480	1061	36	to	to	PART
ftr-480	1061	37	have	have	VERB
ftr-480	1061	38	an	an	DET
ftr-480	1061	39	adverse	adverse	ADJ
ftr-480	1061	40	impact	impact	NOUN
ftr-480	1061	41	on	on	ADP
ftr-480	1061	42	labor	labor	NOUN
ftr-480	1061	43	supply	supply	NOUN
ftr-480	1061	44	.	.	PUNCT
ftr-480	1062	1	26	26	NUM
ftr-480	1063	1	it	it	PRON
ftr-480	1063	2	may	may	AUX
ftr-480	1063	3	also	also	ADV
ftr-480	1063	4	increase	increase	VERB
ftr-480	1063	5	the	the	DET
ftr-480	1063	6	time	time	NOUN
ftr-480	1063	7	spent	spend	VERB
ftr-480	1063	8	on	on	ADP
ftr-480	1063	9	"	"	PUNCT
ftr-480	1063	10	tax	tax	VERB
ftr-480	1063	11	planning"-the	planning"-the	DET
ftr-480	1063	12	financial	financial	ADJ
ftr-480	1063	13	and	and	CCONJ
ftr-480	1063	14	legal	legal	ADJ
ftr-480	1063	15	structuring	structuring	NOUN
ftr-480	1063	16	of	of	ADP
ftr-480	1063	17	economic	economic	ADJ
ftr-480	1063	18	affairs	affair	NOUN
ftr-480	1063	19	for	for	ADP
ftr-480	1063	20	tax	tax	NOUN
ftr-480	1063	21	purposes	purpose	NOUN
ftr-480	1063	22	-	-	PUNCT
ftr-480	1063	23	and	and	CCONJ
ftr-480	1063	24	similar	similar	ADJ
ftr-480	1063	25	,	,	PUNCT
ftr-480	1063	26	unproductive	unproductive	ADJ
ftr-480	1063	27	pursuits	pursuit	NOUN
ftr-480	1063	28	.	.	PUNCT
ftr-480	1063	29	27	27	NUM
ftr-480	1063	30	for	for	ADP
ftr-480	1063	31	these	these	PRON
ftr-480	1063	32	and	and	CCONJ
ftr-480	1063	33	other	other	ADJ
ftr-480	1063	34	reasons	reason	NOUN
ftr-480	1063	35	,	,	PUNCT
ftr-480	1063	36	optimal	optimal	ADJ
ftr-480	1063	37	tax	tax	NOUN
ftr-480	1063	38	theorists	theorist	NOUN
ftr-480	1063	39	have	have	AUX
ftr-480	1063	40	concluded	conclude	VERB
ftr-480	1063	41	that	that	SCONJ
ftr-480	1063	42	a	a	DET
ftr-480	1063	43	policy	policy	NOUN
ftr-480	1063	44	of	of	ADP
ftr-480	1063	45	redistributing	redistribute	VERB
ftr-480	1063	46	benefits	benefit	NOUN
ftr-480	1063	47	to	to	ADP
ftr-480	1063	48	the	the	DET
ftr-480	1063	49	lowincome	lowincome	NOUN
ftr-480	1063	50	should	should	AUX
ftr-480	1063	51	ideally	ideally	ADV
ftr-480	1063	52	be	be	AUX
ftr-480	1063	53	executed	execute	VERB
ftr-480	1063	54	by	by	ADP
ftr-480	1063	55	means	mean	NOUN
ftr-480	1063	56	of	of	ADP
ftr-480	1063	57	a	a	DET
ftr-480	1063	58	flat	flat	ADJ
ftr-480	1063	59	rate	rate	NOUN
ftr-480	1063	60	or	or	CCONJ
ftr-480	1063	61	even	even	ADV
ftr-480	1063	62	slightly	slightly	ADV
ftr-480	1063	63	124	124	NUM
ftr-480	1063	64	.	.	PUNCT
ftr-480	1064	1	see	see	VERB
ftr-480	1064	2	supra	supra	PROPN
ftr-480	1064	3	note	note	PROPN
ftr-480	1064	4	57	57	NUM
ftr-480	1064	5	and	and	CCONJ
ftr-480	1064	6	accompanying	accompanying	ADJ
ftr-480	1064	7	table	table	NOUN
ftr-480	1064	8	.	.	PUNCT
ftr-480	1065	1	125	125	NUM
ftr-480	1065	2	.	.	PUNCT
ftr-480	1066	1	see	see	VERB
ftr-480	1066	2	graetz	graetz	PROPN
ftr-480	1066	3	,	,	PUNCT
ftr-480	1066	4	supra	supra	PROPN
ftr-480	1066	5	note	note	PROPN
ftr-480	1066	6	11	11	NUM
ftr-480	1066	7	,	,	PUNCT
ftr-480	1066	8	at	at	ADP
ftr-480	1066	9	1581	1581	NUM
ftr-480	1066	10	;	;	PUNCT
ftr-480	1066	11	mccaffery	mccaffery	NOUN
ftr-480	1066	12	-	-	PUNCT
ftr-480	1066	13	hybrid	hybrid	NOUN
ftr-480	1066	14	,	,	PUNCT
ftr-480	1066	15	supra	supra	PROPN
ftr-480	1066	16	note	note	NOUN
ftr-480	1066	17	43	43	NUM
ftr-480	1066	18	,	,	PUNCT
ftr-480	1066	19	at	at	ADP
ftr-480	1066	20	1170	1170	NUM
ftr-480	1066	21	;	;	PUNCT
ftr-480	1066	22	warren	warren	NOUN
ftr-480	1066	23	-	-	PUNCT
ftr-480	1066	24	fairness	fairness	PROPN
ftr-480	1066	25	,	,	PUNCT
ftr-480	1066	26	supra	supra	PROPN
ftr-480	1066	27	note	note	PROPN
ftr-480	1066	28	65	65	NUM
ftr-480	1066	29	,	,	PUNCT
ftr-480	1066	30	at	at	ADP
ftr-480	1066	31	935	935	NUM
ftr-480	1066	32	-	-	SYM
ftr-480	1066	33	36	36	NUM
ftr-480	1066	34	n.21	n.21	PROPN
ftr-480	1066	35	.	.	PROPN
ftr-480	1066	36	126	126	NUM
ftr-480	1066	37	.	.	PUNCT
ftr-480	1067	1	with	with	ADP
ftr-480	1067	2	average	average	ADJ
ftr-480	1067	3	tax	tax	NOUN
ftr-480	1067	4	rates	rate	NOUN
ftr-480	1067	5	remaining	remain	VERB
ftr-480	1067	6	about	about	ADP
ftr-480	1067	7	the	the	DET
ftr-480	1067	8	same	same	ADJ
ftr-480	1067	9	(	(	PUNCT
ftr-480	1067	10	because	because	SCONJ
ftr-480	1067	11	the	the	DET
ftr-480	1067	12	same	same	ADJ
ftr-480	1067	13	amount	amount	NOUN
ftr-480	1067	14	of	of	ADP
ftr-480	1067	15	revenue	revenue	NOUN
ftr-480	1067	16	would	would	AUX
ftr-480	1067	17	be	be	AUX
ftr-480	1067	18	collected	collect	VERB
ftr-480	1067	19	)	)	PUNCT
ftr-480	1067	20	but	but	CCONJ
ftr-480	1067	21	with	with	ADP
ftr-480	1067	22	marginal	marginal	ADJ
ftr-480	1067	23	rates	rate	NOUN
ftr-480	1067	24	on	on	ADP
ftr-480	1067	25	labor	labor	NOUN
ftr-480	1067	26	income	income	NOUN
ftr-480	1067	27	increasing	increase	VERB
ftr-480	1067	28	(	(	PUNCT
ftr-480	1067	29	due	due	ADP
ftr-480	1067	30	to	to	ADP
ftr-480	1067	31	the	the	DET
ftr-480	1067	32	smaller	small	ADJ
ftr-480	1067	33	tax	tax	NOUN
ftr-480	1067	34	base	base	NOUN
ftr-480	1067	35	)	)	PUNCT
ftr-480	1067	36	,	,	PUNCT
ftr-480	1067	37	the	the	DET
ftr-480	1067	38	change	change	NOUN
ftr-480	1067	39	would	would	AUX
ftr-480	1067	40	have	have	VERB
ftr-480	1067	41	an	an	DET
ftr-480	1067	42	adverse	adverse	ADJ
ftr-480	1067	43	substitution	substitution	NOUN
ftr-480	1067	44	effect	effect	NOUN
ftr-480	1067	45	with	with	ADP
ftr-480	1067	46	no	no	DET
ftr-480	1067	47	improvement	improvement	NOUN
ftr-480	1067	48	in	in	ADP
ftr-480	1067	49	the	the	DET
ftr-480	1067	50	income	income	NOUN
ftr-480	1067	51	effect	effect	NOUN
ftr-480	1067	52	of	of	ADP
ftr-480	1067	53	the	the	DET
ftr-480	1067	54	tax	tax	NOUN
ftr-480	1067	55	.	.	PUNCT
ftr-480	1068	1	thus	thus	ADV
ftr-480	1068	2	,	,	PUNCT
ftr-480	1068	3	more	more	ADJ
ftr-480	1068	4	taxpayers	taxpayer	NOUN
ftr-480	1068	5	could	could	AUX
ftr-480	1068	6	be	be	AUX
ftr-480	1068	7	expected	expect	VERB
ftr-480	1068	8	to	to	PART
ftr-480	1068	9	substitute	substitute	VERB
ftr-480	1068	10	leisure	leisure	NOUN
ftr-480	1068	11	for	for	ADP
ftr-480	1068	12	work	work	NOUN
ftr-480	1068	13	.	.	PUNCT
ftr-480	1069	1	see	see	VERB
ftr-480	1069	2	edgar	edgar	PROPN
ftr-480	1069	3	k.	k.	PROPN
ftr-480	1069	4	browning	browning	PROPN
ftr-480	1069	5	&	&	CCONJ
ftr-480	1069	6	jacquelene	jacquelene	PROPN
ftr-480	1069	7	m.	m.	PROPN
ftr-480	1069	8	browning	browning	PROPN
ftr-480	1069	9	,	,	PUNCT
ftr-480	1069	10	public	public	ADJ
ftr-480	1069	11	finance	finance	NOUN
ftr-480	1069	12	and	and	CCONJ
ftr-480	1069	13	the	the	DET
ftr-480	1069	14	price	price	NOUN
ftr-480	1069	15	system	system	NOUN
ftr-480	1069	16	359	359	NUM
ftr-480	1069	17	-	-	SYM
ftr-480	1069	18	63	63	NUM
ftr-480	1069	19	(	(	PUNCT
ftr-480	1069	20	4th	4th	ADJ
ftr-480	1069	21	ed	ed	NOUN
ftr-480	1069	22	.	.	PROPN
ftr-480	1069	23	1994	1994	NUM
ftr-480	1069	24	)	)	PUNCT
ftr-480	1069	25	.	.	PUNCT
ftr-480	1070	1	127	127	NUM
ftr-480	1070	2	.	.	PUNCT
ftr-480	1071	1	see	see	VERB
ftr-480	1071	2	bradford	bradford	NOUN
ftr-480	1071	3	-	-	PUNCT
ftr-480	1071	4	untangling	untangle	VERB
ftr-480	1071	5	,	,	PUNCT
ftr-480	1071	6	supra	supra	ADJ
ftr-480	1071	7	note	note	NOUN
ftr-480	1071	8	3	3	NUM
ftr-480	1071	9	,	,	PUNCT
ftr-480	1071	10	at	at	ADP
ftr-480	1071	11	276	276	NUM
ftr-480	1071	12	-	-	SYM
ftr-480	1071	13	77	77	NUM
ftr-480	1071	14	;	;	PUNCT
ftr-480	1071	15	committee	committee	NOUN
ftr-480	1071	16	on	on	ADP
ftr-480	1071	17	simplification	simplification	NOUN
ftr-480	1071	18	,	,	PUNCT
ftr-480	1071	19	supra	supra	PROPN
ftr-480	1071	20	note	note	NOUN
ftr-480	1071	21	17	17	NUM
ftr-480	1071	22	,	,	PUNCT
ftr-480	1071	23	at	at	ADP
ftr-480	1071	24	420	420	NUM
ftr-480	1071	25	;	;	PUNCT
ftr-480	1071	26	graetz	graetz	NOUN
ftr-480	1071	27	,	,	PUNCT
ftr-480	1071	28	supra	supra	PROPN
ftr-480	1071	29	note	note	PROPN
ftr-480	1071	30	11	11	NUM
ftr-480	1071	31	.	.	PUNCT
ftr-480	1072	1	at	at	ADP
ftr-480	1072	2	1581	1581	NUM
ftr-480	1072	3	-	-	SYM
ftr-480	1072	4	82	82	NUM
ftr-480	1072	5	.	.	PUNCT
ftr-480	1073	1	joel	joel	PROPN
ftr-480	1073	2	slemrod	slemrod	PROPN
ftr-480	1073	3	has	have	AUX
ftr-480	1073	4	concluded	conclude	VERB
ftr-480	1073	5	that	that	SCONJ
ftr-480	1073	6	"	"	PUNCT
ftr-480	1073	7	elasticity	elasticity	NOUN
ftr-480	1073	8	pessimism	pessimism	NOUN
ftr-480	1073	9	"	"	PUNCT
ftr-480	1073	10	may	may	AUX
ftr-480	1073	11	be	be	AUX
ftr-480	1073	12	overstated	overstate	VERB
ftr-480	1073	13	and	and	CCONJ
ftr-480	1073	14	that	that	SCONJ
ftr-480	1073	15	labor	labor	NOUN
ftr-480	1073	16	supply	supply	NOUN
ftr-480	1073	17	and	and	CCONJ
ftr-480	1073	18	savings	saving	NOUN
ftr-480	1073	19	may	may	AUX
ftr-480	1073	20	not	not	PART
ftr-480	1073	21	be	be	AUX
ftr-480	1073	22	as	as	ADV
ftr-480	1073	23	sensitive	sensitive	ADJ
ftr-480	1073	24	to	to	ADP
ftr-480	1073	25	taxes	taxis	NOUN
ftr-480	1073	26	as	as	SCONJ
ftr-480	1073	27	previously	previously	ADV
ftr-480	1073	28	thought	think	VERB
ftr-480	1073	29	.	.	PUNCT
ftr-480	1074	1	on	on	ADP
ftr-480	1074	2	the	the	DET
ftr-480	1074	3	other	other	ADJ
ftr-480	1074	4	hand	hand	NOUN
ftr-480	1074	5	,	,	PUNCT
ftr-480	1074	6	taxes	taxis	NOUN
ftr-480	1074	7	do	do	AUX
ftr-480	1074	8	seem	seem	VERB
ftr-480	1074	9	to	to	PART
ftr-480	1074	10	have	have	VERB
ftr-480	1074	11	an	an	DET
ftr-480	1074	12	important	important	ADJ
ftr-480	1074	13	influence	influence	NOUN
ftr-480	1074	14	on	on	ADP
ftr-480	1074	15	the	the	DET
ftr-480	1074	16	amount	amount	NOUN
ftr-480	1074	17	of	of	ADP
ftr-480	1074	18	tax	tax	NOUN
ftr-480	1074	19	planning	planning	NOUN
ftr-480	1074	20	and	and	CCONJ
ftr-480	1074	21	the	the	DET
ftr-480	1074	22	timing	timing	NOUN
ftr-480	1074	23	of	of	ADP
ftr-480	1074	24	economic	economic	ADJ
ftr-480	1074	25	activity	activity	NOUN
ftr-480	1074	26	.	.	PUNCT
ftr-480	1075	1	see	see	VERB
ftr-480	1075	2	joel	joel	PROPN
ftr-480	1075	3	slemrod	slemrod	PROPN
ftr-480	1075	4	,	,	PUNCT
ftr-480	1075	5	introduction	introduction	NOUN
ftr-480	1075	6	,	,	PUNCT
ftr-480	1075	7	in	in	ADP
ftr-480	1075	8	tax	tax	NOUN
ftr-480	1075	9	progressivity	progressivity	NOUN
ftr-480	1075	10	and	and	CCONJ
ftr-480	1075	11	income	income	NOUN
ftr-480	1075	12	inequality	inequality	NOUN
ftr-480	1075	13	6	6	NUM
ftr-480	1075	14	(	(	PUNCT
ftr-480	1075	15	joel	joel	PROPN
ftr-480	1075	16	slemroid	slemroid	VERB
ftr-480	1075	17	ed	ed	PROPN
ftr-480	1075	18	.	.	PROPN
ftr-480	1075	19	,	,	PUNCT
ftr-480	1075	20	1994	1994	NUM
ftr-480	1075	21	)	)	PUNCT
ftr-480	1075	22	;	;	PUNCT
ftr-480	1075	23	joel	joel	PROPN
ftr-480	1075	24	slemrod	slemrod	PROPN
ftr-480	1075	25	,	,	PUNCT
ftr-480	1075	26	do	do	VERB
ftr-480	1075	27	taxes	taxis	NOUN
ftr-480	1075	28	matter	matter	VERB
ftr-480	1075	29	?	?	PUNCT
ftr-480	1076	1	lessons	lesson	NOUN
ftr-480	1076	2	from	from	ADP
ftr-480	1076	3	the	the	DET
ftr-480	1076	4	1980	1980	NUM
ftr-480	1076	5	's	's	PART
ftr-480	1076	6	,	,	PUNCT
ftr-480	1076	7	82	82	NUM
ftr-480	1076	8	am	am	NOUN
ftr-480	1076	9	.	.	PUNCT
ftr-480	1077	1	econ	econ	PROPN
ftr-480	1077	2	.	.	PUNCT
ftr-480	1078	1	rev	rev	PROPN
ftr-480	1078	2	.	.	PROPN
ftr-480	1079	1	250	250	NUM
ftr-480	1079	2	.	.	X
ftr-480	1080	1	254	254	NUM
ftr-480	1080	2	-	-	SYM
ftr-480	1080	3	55	55	NUM
ftr-480	1080	4	(	(	PUNCT
ftr-480	1080	5	1992	1992	NUM
ftr-480	1080	6	)	)	PUNCT
ftr-480	1080	7	.	.	PUNCT
ftr-480	1081	1	19951	19951	NUM
ftr-480	1081	2	florida	florida	PROPN
ftr-480	1081	3	tax	tax	PROPN
ftr-480	1081	4	review	review	NOUN
ftr-480	1081	5	declining	decline	VERB
ftr-480	1081	6	marginal	marginal	ADJ
ftr-480	1081	7	tax	tax	NOUN
ftr-480	1081	8	rates	rate	NOUN
ftr-480	1081	9	,	,	PUNCT
ftr-480	1081	10	exactly	exactly	ADV
ftr-480	1081	11	the	the	DET
ftr-480	1081	12	opposite	opposite	NOUN
ftr-480	1081	13	from	from	ADP
ftr-480	1081	14	the	the	DET
ftr-480	1081	15	proposed	propose	VERB
ftr-480	1081	16	cashflow	cashflow	ADJ
ftr-480	1081	17	tax	tax	NOUN
ftr-480	1081	18	.	.	PUNCT
ftr-480	1082	1	2	2	NUM
ftr-480	1082	2	graduated	graduate	VERB
ftr-480	1082	3	rates	rate	NOUN
ftr-480	1082	4	pose	pose	VERB
ftr-480	1082	5	another	another	DET
ftr-480	1082	6	difficulty	difficulty	NOUN
ftr-480	1082	7	for	for	ADP
ftr-480	1082	8	the	the	DET
ftr-480	1082	9	cash	cash	NOUN
ftr-480	1082	10	-	-	PUNCT
ftr-480	1082	11	flow	flow	NOUN
ftr-480	1082	12	tax	tax	NOUN
ftr-480	1082	13	:	:	PUNCT
ftr-480	1082	14	they	they	PRON
ftr-480	1082	15	upset	upset	VERB
ftr-480	1082	16	the	the	DET
ftr-480	1082	17	neutrality	neutrality	NOUN
ftr-480	1082	18	of	of	ADP
ftr-480	1082	19	the	the	DET
ftr-480	1082	20	tax	tax	NOUN
ftr-480	1082	21	as	as	ADP
ftr-480	1082	22	between	between	ADP
ftr-480	1082	23	present	present	ADJ
ftr-480	1082	24	and	and	CCONJ
ftr-480	1082	25	future	future	ADJ
ftr-480	1082	26	consumption	consumption	NOUN
ftr-480	1082	27	.	.	PUNCT
ftr-480	1083	1	consider	consider	VERB
ftr-480	1083	2	again	again	ADV
ftr-480	1083	3	spender	spender	NOUN
ftr-480	1083	4	and	and	CCONJ
ftr-480	1083	5	saver	saver	NOUN
ftr-480	1083	6	,	,	PUNCT
ftr-480	1083	7	who	who	PRON
ftr-480	1083	8	earn	earn	VERB
ftr-480	1083	9	$	$	SYM
ftr-480	1083	10	100	100	NUM
ftr-480	1083	11	each	each	PRON
ftr-480	1083	12	;	;	PUNCT
ftr-480	1083	13	spender	spender	NOUN
ftr-480	1083	14	consumes	consume	VERB
ftr-480	1083	15	the	the	DET
ftr-480	1083	16	$	$	SYM
ftr-480	1083	17	100	100	NUM
ftr-480	1083	18	immediately	immediately	ADV
ftr-480	1083	19	,	,	PUNCT
ftr-480	1083	20	but	but	CCONJ
ftr-480	1083	21	saver	saver	ADJ
ftr-480	1083	22	invests	invest	NOUN
ftr-480	1083	23	the	the	DET
ftr-480	1083	24	money	money	NOUN
ftr-480	1083	25	at	at	ADP
ftr-480	1083	26	a	a	DET
ftr-480	1083	27	10	10	NUM
ftr-480	1083	28	%	%	NOUN
ftr-480	1083	29	annual	annual	ADJ
ftr-480	1083	30	return	return	NOUN
ftr-480	1083	31	.	.	PUNCT
ftr-480	1084	1	as	as	SCONJ
ftr-480	1084	2	previously	previously	ADV
ftr-480	1084	3	described	describe	VERB
ftr-480	1084	4	,	,	PUNCT
ftr-480	1084	5	in	in	ADP
ftr-480	1084	6	a	a	DET
ftr-480	1084	7	tax	tax	NOUN
ftr-480	1084	8	-	-	PUNCT
ftr-480	1084	9	free	free	ADJ
ftr-480	1084	10	world	world	NOUN
ftr-480	1084	11	,	,	PUNCT
ftr-480	1084	12	saver	saver	NOUN
ftr-480	1084	13	would	would	AUX
ftr-480	1084	14	see	see	VERB
ftr-480	1084	15	his	his	PRON
ftr-480	1084	16	money	money	NOUN
ftr-480	1084	17	grow	grow	VERB
ftr-480	1084	18	to	to	ADP
ftr-480	1084	19	about	about	ADP
ftr-480	1084	20	$	$	SYM
ftr-480	1084	21	200	200	NUM
ftr-480	1084	22	in	in	ADP
ftr-480	1084	23	seven	seven	NUM
ftr-480	1084	24	years	year	NOUN
ftr-480	1084	25	,	,	PUNCT
ftr-480	1084	26	and	and	CCONJ
ftr-480	1084	27	could	could	AUX
ftr-480	1084	28	then	then	ADV
ftr-480	1084	29	consume	consume	VERB
ftr-480	1084	30	twice	twice	ADV
ftr-480	1084	31	as	as	ADV
ftr-480	1084	32	much	much	ADJ
ftr-480	1084	33	as	as	ADP
ftr-480	1084	34	spender	spender	NOUN
ftr-480	1084	35	,	,	PUNCT
ftr-480	1084	36	or	or	CCONJ
ftr-480	1084	37	the	the	DET
ftr-480	1084	38	same	same	ADJ
ftr-480	1084	39	amount	amount	NOUN
ftr-480	1084	40	as	as	ADP
ftr-480	1084	41	spender	spender	NOUN
ftr-480	1084	42	in	in	ADP
ftr-480	1084	43	present	present	ADJ
ftr-480	1084	44	value	value	NOUN
ftr-480	1084	45	terms	term	NOUN
ftr-480	1084	46	.	.	PUNCT
ftr-480	1085	1	'29	'29	NUM
ftr-480	1085	2	these	these	DET
ftr-480	1085	3	proportions	proportion	NOUN
ftr-480	1085	4	are	be	AUX
ftr-480	1085	5	preserved	preserve	VERB
ftr-480	1085	6	under	under	ADP
ftr-480	1085	7	a	a	DET
ftr-480	1085	8	flat	flat	ADJ
ftr-480	1085	9	cash	cash	NOUN
ftr-480	1085	10	-	-	PUNCT
ftr-480	1085	11	flow	flow	NOUN
ftr-480	1085	12	tax	tax	NOUN
ftr-480	1085	13	,	,	PUNCT
ftr-480	1085	14	but	but	CCONJ
ftr-480	1085	15	not	not	PART
ftr-480	1085	16	under	under	ADP
ftr-480	1085	17	an	an	DET
ftr-480	1085	18	income	income	NOUN
ftr-480	1085	19	tax	tax	NOUN
ftr-480	1085	20	.	.	PUNCT
ftr-480	1086	1	hence	hence	ADV
ftr-480	1086	2	,	,	PUNCT
ftr-480	1086	3	it	it	PRON
ftr-480	1086	4	is	be	AUX
ftr-480	1086	5	argued	argue	VERB
ftr-480	1086	6	that	that	SCONJ
ftr-480	1086	7	the	the	DET
ftr-480	1086	8	cash	cash	NOUN
ftr-480	1086	9	-	-	PUNCT
ftr-480	1086	10	flow	flow	NOUN
ftr-480	1086	11	tax	tax	NOUN
ftr-480	1086	12	,	,	PUNCT
ftr-480	1086	13	unlike	unlike	ADP
ftr-480	1086	14	the	the	DET
ftr-480	1086	15	income	income	NOUN
ftr-480	1086	16	tax	tax	NOUN
ftr-480	1086	17	,	,	PUNCT
ftr-480	1086	18	is	be	AUX
ftr-480	1086	19	neutral	neutral	ADJ
ftr-480	1086	20	in	in	ADP
ftr-480	1086	21	the	the	DET
ftr-480	1086	22	choice	choice	NOUN
ftr-480	1086	23	between	between	ADP
ftr-480	1086	24	saving	save	VERB
ftr-480	1086	25	and	and	CCONJ
ftr-480	1086	26	spending	spending	NOUN
ftr-480	1086	27	.	.	PUNCT
ftr-480	1087	1	consider	consider	VERB
ftr-480	1087	2	the	the	DET
ftr-480	1087	3	same	same	ADJ
ftr-480	1087	4	example	example	NOUN
ftr-480	1087	5	under	under	ADP
ftr-480	1087	6	a	a	DET
ftr-480	1087	7	cash	cash	NOUN
ftr-480	1087	8	-	-	PUNCT
ftr-480	1087	9	flow	flow	NOUN
ftr-480	1087	10	tax	tax	NOUN
ftr-480	1087	11	imposed	impose	VERB
ftr-480	1087	12	at	at	ADP
ftr-480	1087	13	15	15	NUM
ftr-480	1087	14	%	%	NOUN
ftr-480	1087	15	on	on	ADP
ftr-480	1087	16	the	the	DET
ftr-480	1087	17	first	first	ADJ
ftr-480	1087	18	$	$	SYM
ftr-480	1087	19	100	100	NUM
ftr-480	1087	20	of	of	ADP
ftr-480	1087	21	consumed	consume	VERB
ftr-480	1087	22	income	income	NOUN
ftr-480	1087	23	and	and	CCONJ
ftr-480	1087	24	30	30	NUM
ftr-480	1087	25	%	%	NOUN
ftr-480	1087	26	on	on	ADP
ftr-480	1087	27	consumed	consume	VERB
ftr-480	1087	28	income	income	NOUN
ftr-480	1087	29	greater	great	ADJ
ftr-480	1087	30	than	than	ADP
ftr-480	1087	31	$	$	SYM
ftr-480	1087	32	100	100	NUM
ftr-480	1087	33	.	.	PUNCT
ftr-480	1088	1	spender	spender	NOUN
ftr-480	1088	2	's	's	PART
ftr-480	1088	3	consumption	consumption	NOUN
ftr-480	1088	4	is	be	AUX
ftr-480	1088	5	reduced	reduce	VERB
ftr-480	1088	6	to	to	ADP
ftr-480	1088	7	$	$	SYM
ftr-480	1088	8	85	85	NUM
ftr-480	1088	9	(	(	PUNCT
ftr-480	1088	10	$	$	SYM
ftr-480	1088	11	100	100	NUM
ftr-480	1088	12	,	,	PUNCT
ftr-480	1088	13	less	less	ADJ
ftr-480	1088	14	$	$	SYM
ftr-480	1088	15	15	15	NUM
ftr-480	1088	16	of	of	ADP
ftr-480	1088	17	tax	tax	NOUN
ftr-480	1088	18	)	)	PUNCT
ftr-480	1088	19	,	,	PUNCT
ftr-480	1088	20	but	but	CCONJ
ftr-480	1088	21	he	he	PRON
ftr-480	1088	22	will	will	AUX
ftr-480	1088	23	incur	incur	VERB
ftr-480	1088	24	no	no	DET
ftr-480	1088	25	further	further	ADJ
ftr-480	1088	26	tax	tax	NOUN
ftr-480	1088	27	.	.	PUNCT
ftr-480	1088	28	'	'	PUNCT
ftr-480	1089	1	30	30	NUM
ftr-480	1089	2	saver	saver	NOUN
ftr-480	1089	3	could	could	AUX
ftr-480	1089	4	still	still	ADV
ftr-480	1089	5	invest	invest	VERB
ftr-480	1089	6	the	the	DET
ftr-480	1089	7	$	$	SYM
ftr-480	1089	8	100	100	NUM
ftr-480	1089	9	and	and	CCONJ
ftr-480	1089	10	have	have	VERB
ftr-480	1089	11	it	it	PRON
ftr-480	1089	12	grow	grow	VERB
ftr-480	1089	13	to	to	ADP
ftr-480	1089	14	about	about	ADV
ftr-480	1089	15	$	$	SYM
ftr-480	1089	16	200	200	NUM
ftr-480	1089	17	in	in	ADP
ftr-480	1089	18	seven	seven	NUM
ftr-480	1089	19	years	year	NOUN
ftr-480	1089	20	,	,	PUNCT
ftr-480	1089	21	but	but	CCONJ
ftr-480	1089	22	there	there	PRON
ftr-480	1089	23	would	would	AUX
ftr-480	1089	24	then	then	ADV
ftr-480	1089	25	be	be	AUX
ftr-480	1089	26	a	a	DET
ftr-480	1089	27	$	$	SYM
ftr-480	1089	28	45	45	NUM
ftr-480	1089	29	tax	tax	NOUN
ftr-480	1089	30	upon	upon	SCONJ
ftr-480	1089	31	consumption	consumption	NOUN
ftr-480	1089	32	of	of	ADP
ftr-480	1089	33	the	the	DET
ftr-480	1089	34	savings	saving	NOUN
ftr-480	1089	35	,	,	PUNCT
ftr-480	1089	36	leaving	leave	VERB
ftr-480	1089	37	saver	saver	NOUN
ftr-480	1089	38	with	with	ADP
ftr-480	1089	39	$	$	SYM
ftr-480	1089	40	155	155	NUM
ftr-480	1089	41	for	for	ADP
ftr-480	1089	42	consumption	consumption	NOUN
ftr-480	1089	43	,	,	PUNCT
ftr-480	1089	44	less	less	ADJ
ftr-480	1089	45	than	than	ADP
ftr-480	1089	46	twice	twice	DET
ftr-480	1089	47	what	what	PRON
ftr-480	1089	48	spender	spender	NOUN
ftr-480	1089	49	could	could	AUX
ftr-480	1089	50	consume	consume	VERB
ftr-480	1089	51	and	and	CCONJ
ftr-480	1089	52	less	less	ADJ
ftr-480	1089	53	than	than	ADP
ftr-480	1089	54	spender	spender	NOUN
ftr-480	1089	55	's	's	PART
ftr-480	1089	56	consumption	consumption	NOUN
ftr-480	1089	57	in	in	ADP
ftr-480	1089	58	present	present	ADJ
ftr-480	1089	59	value	value	NOUN
ftr-480	1089	60	.	.	PUNCT
ftr-480	1090	1	in	in	ADP
ftr-480	1090	2	short	short	ADJ
ftr-480	1090	3	,	,	PUNCT
ftr-480	1090	4	just	just	ADV
ftr-480	1090	5	like	like	ADP
ftr-480	1090	6	the	the	DET
ftr-480	1090	7	income	income	NOUN
ftr-480	1090	8	tax	tax	NOUN
ftr-480	1090	9	,	,	PUNCT
ftr-480	1090	10	a	a	DET
ftr-480	1090	11	cash	cash	NOUN
ftr-480	1090	12	-	-	PUNCT
ftr-480	1090	13	flow	flow	NOUN
ftr-480	1090	14	tax	tax	NOUN
ftr-480	1090	15	with	with	ADP
ftr-480	1090	16	graduated	graduate	VERB
ftr-480	1090	17	rates	rate	NOUN
ftr-480	1090	18	would	would	AUX
ftr-480	1090	19	bias	bias	VERB
ftr-480	1090	20	the	the	DET
ftr-480	1090	21	decision	decision	NOUN
ftr-480	1090	22	to	to	PART
ftr-480	1090	23	save	save	VERB
ftr-480	1090	24	or	or	CCONJ
ftr-480	1090	25	consume	consume	VERB
ftr-480	1090	26	relative	relative	ADJ
ftr-480	1090	27	to	to	ADP
ftr-480	1090	28	the	the	DET
ftr-480	1090	29	choices	choice	NOUN
ftr-480	1090	30	available	available	ADJ
ftr-480	1090	31	in	in	ADP
ftr-480	1090	32	a	a	DET
ftr-480	1090	33	no	no	DET
ftr-480	1090	34	-	-	PUNCT
ftr-480	1090	35	tax	tax	NOUN
ftr-480	1090	36	world	world	NOUN
ftr-480	1090	37	.	.	PUNCT
ftr-480	1090	38	'	'	PUNCT
ftr-480	1091	1	31	31	NUM
ftr-480	1091	2	128	128	NUM
ftr-480	1091	3	.	.	PUNCT
ftr-480	1092	1	even	even	ADV
ftr-480	1092	2	with	with	ADP
ftr-480	1092	3	flat	flat	ADJ
ftr-480	1092	4	or	or	CCONJ
ftr-480	1092	5	declining	decline	VERB
ftr-480	1092	6	marginal	marginal	ADJ
ftr-480	1092	7	tax	tax	NOUN
ftr-480	1092	8	rates	rate	NOUN
ftr-480	1092	9	,	,	PUNCT
ftr-480	1092	10	redistribution	redistribution	NOUN
ftr-480	1092	11	in	in	ADP
ftr-480	1092	12	favor	favor	NOUN
ftr-480	1092	13	of	of	ADP
ftr-480	1092	14	the	the	DET
ftr-480	1092	15	low	low	ADJ
ftr-480	1092	16	-	-	PUNCT
ftr-480	1092	17	income	income	NOUN
ftr-480	1092	18	could	could	AUX
ftr-480	1092	19	be	be	AUX
ftr-480	1092	20	achieved	achieve	VERB
ftr-480	1092	21	by	by	ADP
ftr-480	1092	22	also	also	ADV
ftr-480	1092	23	awarding	award	VERB
ftr-480	1092	24	demogrants	demogrant	NOUN
ftr-480	1092	25	to	to	ADP
ftr-480	1092	26	all	all	DET
ftr-480	1092	27	citizens	citizen	NOUN
ftr-480	1092	28	.	.	PUNCT
ftr-480	1093	1	see	see	VERB
ftr-480	1093	2	joseph	joseph	PROPN
ftr-480	1093	3	bankman	bankman	PROPN
ftr-480	1093	4	&	&	CCONJ
ftr-480	1093	5	thomas	thomas	PROPN
ftr-480	1093	6	griffith	griffith	PROPN
ftr-480	1093	7	,	,	PUNCT
ftr-480	1093	8	social	social	ADJ
ftr-480	1093	9	welfare	welfare	NOUN
ftr-480	1093	10	and	and	CCONJ
ftr-480	1093	11	the	the	DET
ftr-480	1093	12	rate	rate	NOUN
ftr-480	1093	13	structure	structure	NOUN
ftr-480	1093	14	:	:	PUNCT
ftr-480	1093	15	a	a	DET
ftr-480	1093	16	new	new	ADJ
ftr-480	1093	17	look	look	NOUN
ftr-480	1093	18	at	at	ADP
ftr-480	1093	19	progressive	progressive	ADJ
ftr-480	1093	20	taxation	taxation	NOUN
ftr-480	1093	21	,	,	PUNCT
ftr-480	1093	22	75	75	NUM
ftr-480	1093	23	calif	calif	PROPN
ftr-480	1093	24	.	.	PUNCT
ftr-480	1094	1	l.	l.	PROPN
ftr-480	1094	2	rev	rev	PROPN
ftr-480	1094	3	.	.	PROPN
ftr-480	1094	4	1905	1905	NUM
ftr-480	1094	5	,	,	PUNCT
ftr-480	1094	6	1945	1945	NUM
ftr-480	1094	7	-	-	SYM
ftr-480	1094	8	58	58	NUM
ftr-480	1094	9	(	(	PUNCT
ftr-480	1094	10	1987	1987	NUM
ftr-480	1094	11	)	)	PUNCT
ftr-480	1094	12	.	.	PUNCT
ftr-480	1095	1	for	for	ADP
ftr-480	1095	2	concise	concise	ADJ
ftr-480	1095	3	and	and	CCONJ
ftr-480	1095	4	critical	critical	ADJ
ftr-480	1095	5	reviews	review	NOUN
ftr-480	1095	6	of	of	ADP
ftr-480	1095	7	the	the	DET
ftr-480	1095	8	optimal	optimal	ADJ
ftr-480	1095	9	tax	tax	NOUN
ftr-480	1095	10	literature	literature	NOUN
ftr-480	1095	11	,	,	PUNCT
ftr-480	1095	12	see	see	VERB
ftr-480	1095	13	joel	joel	PROPN
ftr-480	1095	14	slemrod	slemrod	PROPN
ftr-480	1095	15	,	,	PUNCT
ftr-480	1095	16	optimal	optimal	ADJ
ftr-480	1095	17	taxation	taxation	NOUN
ftr-480	1095	18	and	and	CCONJ
ftr-480	1095	19	optimal	optimal	ADJ
ftr-480	1095	20	tax	tax	NOUN
ftr-480	1095	21	systems	system	NOUN
ftr-480	1095	22	,	,	PUNCT
ftr-480	1095	23	4	4	NUM
ftr-480	1095	24	j.	j.	PROPN
ftr-480	1095	25	econ	econ	PROPN
ftr-480	1095	26	.	.	PUNCT
ftr-480	1096	1	perspects	perspect	NOUN
ftr-480	1096	2	.	.	PUNCT
ftr-480	1097	1	(	(	PUNCT
ftr-480	1097	2	no	no	INTJ
ftr-480	1097	3	.	.	NOUN
ftr-480	1097	4	1	1	NUM
ftr-480	1097	5	)	)	PUNCT
ftr-480	1097	6	157	157	NUM
ftr-480	1097	7	,	,	PUNCT
ftr-480	1097	8	163	163	NUM
ftr-480	1097	9	-	-	SYM
ftr-480	1097	10	66	66	NUM
ftr-480	1097	11	(	(	PUNCT
ftr-480	1097	12	1990	1990	NUM
ftr-480	1097	13	)	)	PUNCT
ftr-480	1097	14	;	;	PUNCT
ftr-480	1097	15	joel	joel	PROPN
ftr-480	1097	16	slemrod	slemrod	PROPN
ftr-480	1097	17	,	,	PUNCT
ftr-480	1097	18	do	do	AUX
ftr-480	1097	19	we	we	PRON
ftr-480	1097	20	know	know	VERB
ftr-480	1097	21	how	how	SCONJ
ftr-480	1097	22	progressive	progressive	ADJ
ftr-480	1097	23	the	the	DET
ftr-480	1097	24	income	income	NOUN
ftr-480	1097	25	tax	tax	NOUN
ftr-480	1097	26	system	system	NOUN
ftr-480	1097	27	should	should	AUX
ftr-480	1097	28	be	be	AUX
ftr-480	1097	29	?	?	PUNCT
ftr-480	1098	1	36	36	NUM
ftr-480	1098	2	nat'l	nat'l	PROPN
ftr-480	1098	3	tax	tax	NOUN
ftr-480	1098	4	j.	j.	PROPN
ftr-480	1098	5	361	361	NUM
ftr-480	1098	6	(	(	PUNCT
ftr-480	1098	7	1983	1983	NUM
ftr-480	1098	8	)	)	PUNCT
ftr-480	1098	9	.	.	PUNCT
ftr-480	1099	1	a	a	DET
ftr-480	1099	2	recent	recent	ADJ
ftr-480	1099	3	study	study	NOUN
ftr-480	1099	4	concluded	conclude	VERB
ftr-480	1099	5	that	that	SCONJ
ftr-480	1099	6	the	the	DET
ftr-480	1099	7	efficiency	efficiency	NOUN
ftr-480	1099	8	costs	cost	NOUN
ftr-480	1099	9	of	of	ADP
ftr-480	1099	10	increased	increase	VERB
ftr-480	1099	11	progressivity	progressivity	NOUN
ftr-480	1099	12	can	can	AUX
ftr-480	1099	13	be	be	AUX
ftr-480	1099	14	minimized	minimize	VERB
ftr-480	1099	15	by	by	ADP
ftr-480	1099	16	raising	raise	VERB
ftr-480	1099	17	tax	tax	NOUN
ftr-480	1099	18	rates	rate	NOUN
ftr-480	1099	19	in	in	ADP
ftr-480	1099	20	intermediate	intermediate	ADJ
ftr-480	1099	21	brackets	bracket	NOUN
ftr-480	1099	22	to	to	PART
ftr-480	1099	23	finance	finance	VERB
ftr-480	1099	24	an	an	DET
ftr-480	1099	25	increase	increase	NOUN
ftr-480	1099	26	in	in	ADP
ftr-480	1099	27	the	the	DET
ftr-480	1099	28	eitc	eitc	NOUN
ftr-480	1099	29	.	.	PUNCT
ftr-480	1100	1	robert	robert	PROPN
ftr-480	1100	2	k.	k.	PROPN
ftr-480	1100	3	triest	triest	PROPN
ftr-480	1100	4	,	,	PUNCT
ftr-480	1100	5	the	the	DET
ftr-480	1100	6	efficiency	efficiency	NOUN
ftr-480	1100	7	cost	cost	NOUN
ftr-480	1100	8	of	of	ADP
ftr-480	1100	9	increased	increase	VERB
ftr-480	1100	10	progressivity	progressivity	NOUN
ftr-480	1100	11	,	,	PUNCT
ftr-480	1100	12	in	in	ADP
ftr-480	1100	13	tax	tax	NOUN
ftr-480	1100	14	progressivity	progressivity	NOUN
ftr-480	1100	15	and	and	CCONJ
ftr-480	1100	16	income	income	NOUN
ftr-480	1100	17	inequality	inequality	NOUN
ftr-480	1100	18	137	137	NUM
ftr-480	1100	19	,	,	PUNCT
ftr-480	1100	20	138	138	NUM
ftr-480	1100	21	(	(	PUNCT
ftr-480	1100	22	joel	joel	PROPN
ftr-480	1100	23	slemrod	slemrod	PROPN
ftr-480	1100	24	ed	ed	PROPN
ftr-480	1100	25	.	.	PROPN
ftr-480	1100	26	,	,	PUNCT
ftr-480	1100	27	1994	1994	NUM
ftr-480	1100	28	)	)	PUNCT
ftr-480	1100	29	.	.	PUNCT
ftr-480	1101	1	other	other	ADJ
ftr-480	1101	2	options	option	NOUN
ftr-480	1101	3	,	,	PUNCT
ftr-480	1101	4	which	which	PRON
ftr-480	1101	5	resulted	result	VERB
ftr-480	1101	6	in	in	ADP
ftr-480	1101	7	higher	high	ADJ
ftr-480	1101	8	efficiency	efficiency	NOUN
ftr-480	1101	9	costs	cost	NOUN
ftr-480	1101	10	,	,	PUNCT
ftr-480	1101	11	included	include	VERB
ftr-480	1101	12	raising	raise	VERB
ftr-480	1101	13	rates	rate	NOUN
ftr-480	1101	14	in	in	ADP
ftr-480	1101	15	top	top	ADJ
ftr-480	1101	16	brackets	bracket	NOUN
ftr-480	1101	17	,	,	PUNCT
ftr-480	1101	18	providing	provide	VERB
ftr-480	1101	19	a	a	DET
ftr-480	1101	20	demogrant	demogrant	NOUN
ftr-480	1101	21	,	,	PUNCT
ftr-480	1101	22	and	and	CCONJ
ftr-480	1101	23	increasing	increase	VERB
ftr-480	1101	24	the	the	DET
ftr-480	1101	25	value	value	NOUN
ftr-480	1101	26	of	of	ADP
ftr-480	1101	27	the	the	DET
ftr-480	1101	28	personal	personal	ADJ
ftr-480	1101	29	exemption	exemption	NOUN
ftr-480	1101	30	.	.	PUNCT
ftr-480	1102	1	the	the	DET
ftr-480	1102	2	study	study	NOUN
ftr-480	1102	3	was	be	AUX
ftr-480	1102	4	based	base	VERB
ftr-480	1102	5	,	,	PUNCT
ftr-480	1102	6	however	however	ADV
ftr-480	1102	7	,	,	PUNCT
ftr-480	1102	8	on	on	ADP
ftr-480	1102	9	the	the	DET
ftr-480	1102	10	much	much	ADV
ftr-480	1102	11	lower	low	ADJ
ftr-480	1102	12	1987	1987	NUM
ftr-480	1102	13	eitc	eitc	NOUN
ftr-480	1102	14	phase	phase	NOUN
ftr-480	1102	15	-	-	PUNCT
ftr-480	1102	16	in	in	NOUN
ftr-480	1102	17	and	and	CCONJ
ftr-480	1102	18	phase	phase	NOUN
ftr-480	1102	19	-	-	PUNCT
ftr-480	1102	20	out	out	ADP
ftr-480	1102	21	rates	rate	NOUN
ftr-480	1102	22	,	,	PUNCT
ftr-480	1102	23	before	before	ADP
ftr-480	1102	24	major	major	ADJ
ftr-480	1102	25	increases	increase	NOUN
ftr-480	1102	26	to	to	ADP
ftr-480	1102	27	that	that	DET
ftr-480	1102	28	program	program	NOUN
ftr-480	1102	29	enacted	enact	VERB
ftr-480	1102	30	in	in	ADP
ftr-480	1102	31	1990	1990	NUM
ftr-480	1102	32	and	and	CCONJ
ftr-480	1102	33	1993	1993	NUM
ftr-480	1102	34	,	,	PUNCT
ftr-480	1102	35	and	and	CCONJ
ftr-480	1102	36	assumed	assume	VERB
ftr-480	1102	37	that	that	SCONJ
ftr-480	1102	38	beneficiaries	beneficiary	NOUN
ftr-480	1102	39	were	be	AUX
ftr-480	1102	40	ineligible	ineligible	ADJ
ftr-480	1102	41	for	for	ADP
ftr-480	1102	42	food	food	NOUN
ftr-480	1102	43	stamps	stamp	NOUN
ftr-480	1102	44	and	and	CCONJ
ftr-480	1102	45	afdc	afdc	VERB
ftr-480	1102	46	and	and	CCONJ
ftr-480	1102	47	faced	face	VERB
ftr-480	1102	48	no	no	DET
ftr-480	1102	49	fixed	fix	VERB
ftr-480	1102	50	costs	cost	NOUN
ftr-480	1102	51	associated	associate	VERB
ftr-480	1102	52	with	with	ADP
ftr-480	1102	53	working	work	VERB
ftr-480	1102	54	.	.	PUNCT
ftr-480	1103	1	i	i	PRON
ftr-480	1103	2	d.	d.	PROPN
ftr-480	1103	3	at	at	ADP
ftr-480	1103	4	149	149	NUM
ftr-480	1103	5	.	.	PUNCT
ftr-480	1104	1	129	129	NUM
ftr-480	1104	2	.	.	PUNCT
ftr-480	1105	1	see	see	VERB
ftr-480	1105	2	text	text	NOUN
ftr-480	1105	3	accompanying	accompanying	ADJ
ftr-480	1105	4	note	note	NOUN
ftr-480	1105	5	16	16	NUM
ftr-480	1105	6	.	.	PUNCT
ftr-480	1105	7	130	130	NUM
ftr-480	1105	8	.	.	PUNCT
ftr-480	1106	1	i	i	PRON
ftr-480	1106	2	assume	assume	VERB
ftr-480	1106	3	that	that	SCONJ
ftr-480	1106	4	the	the	DET
ftr-480	1106	5	tax	tax	NOUN
ftr-480	1106	6	rates	rate	NOUN
ftr-480	1106	7	are	be	AUX
ftr-480	1106	8	expressed	express	VERB
ftr-480	1106	9	in	in	ADP
ftr-480	1106	10	a	a	DET
ftr-480	1106	11	"	"	PUNCT
ftr-480	1106	12	tax	tax	NOUN
ftr-480	1106	13	-	-	PUNCT
ftr-480	1106	14	inclusive	inclusive	ADJ
ftr-480	1106	15	"	"	PUNCT
ftr-480	1106	16	way	way	NOUN
ftr-480	1106	17	.	.	PUNCT
ftr-480	1107	1	see	see	VERB
ftr-480	1107	2	supra	supra	PROPN
ftr-480	1107	3	note	note	PROPN
ftr-480	1107	4	11	11	NUM
ftr-480	1107	5	.	.	PUNCT
ftr-480	1108	1	131	131	NUM
ftr-480	1108	2	.	.	PUNCT
ftr-480	1109	1	see	see	VERB
ftr-480	1109	2	warren	warren	NOUN
ftr-480	1109	3	-	-	PUNCT
ftr-480	1109	4	fairness	fairness	PROPN
ftr-480	1109	5	,	,	PUNCT
ftr-480	1109	6	supra	supra	PROPN
ftr-480	1109	7	note	note	PROPN
ftr-480	1109	8	65	65	NUM
ftr-480	1109	9	,	,	PUNCT
ftr-480	1109	10	at	at	ADP
ftr-480	1109	11	944	944	NUM
ftr-480	1109	12	-	-	SYM
ftr-480	1109	13	45	45	NUM
ftr-480	1109	14	.	.	PUNCT
ftr-480	1110	1	in	in	ADP
ftr-480	1110	2	some	some	DET
ftr-480	1110	3	situations	situation	NOUN
ftr-480	1110	4	,	,	PUNCT
ftr-480	1110	5	graduated	graduate	VERB
ftr-480	1110	6	rates	rate	NOUN
ftr-480	1110	7	can	can	AUX
ftr-480	1110	8	create	create	VERB
ftr-480	1110	9	a	a	DET
ftr-480	1110	10	bias	bias	NOUN
ftr-480	1110	11	toward	toward	ADP
ftr-480	1110	12	savings	saving	NOUN
ftr-480	1110	13	.	.	PUNCT
ftr-480	1111	1	for	for	ADP
ftr-480	1111	2	example	example	NOUN
ftr-480	1111	3	,	,	PUNCT
ftr-480	1111	4	if	if	SCONJ
ftr-480	1111	5	the	the	DET
ftr-480	1111	6	taxpayers	taxpayer	NOUN
ftr-480	1111	7	'	'	PART
ftr-480	1111	8	lifetime	lifetime	NOUN
ftr-480	1111	9	incomes	income	NOUN
ftr-480	1111	10	are	be	AUX
ftr-480	1111	11	bunched	bunch	VERB
ftr-480	1111	12	into	into	ADP
ftr-480	1111	13	a	a	DET
ftr-480	1111	14	few	few	ADJ
ftr-480	1111	15	years	year	NOUN
ftr-480	1111	16	and	and	CCONJ
ftr-480	1111	17	spender	spender	NOUN
ftr-480	1111	18	spends	spend	VERB
ftr-480	1111	19	her	her	PRON
ftr-480	1111	20	income	income	NOUN
ftr-480	1111	21	on	on	ADP
ftr-480	1111	22	consumption	consumption	NOUN
ftr-480	1111	23	as	as	SCONJ
ftr-480	1111	24	it	it	PRON
ftr-480	1111	25	is	be	AUX
ftr-480	1111	26	earned	earn	VERB
ftr-480	1111	27	,	,	PUNCT
ftr-480	1111	28	whereas	whereas	SCONJ
ftr-480	1111	29	saver	saver	ADJ
ftr-480	1111	30	spreads	spread	VERB
ftr-480	1111	31	his	his	PRON
ftr-480	1111	32	consumption	consumption	NOUN
ftr-480	1111	33	evenly	evenly	ADV
ftr-480	1111	34	over	over	ADP
ftr-480	1111	35	time	time	NOUN
ftr-480	1111	36	,	,	PUNCT
ftr-480	1111	37	spender	spender	NOUN
ftr-480	1111	38	may	may	AUX
ftr-480	1111	39	be	be	AUX
ftr-480	1111	40	exposed	expose	VERB
ftr-480	1111	41	to	to	ADP
ftr-480	1111	42	rates	rate	NOUN
ftr-480	1111	43	[	[	X
ftr-480	1111	44	vol	vol	X
ftr-480	1111	45	2:8	2:8	NUM
ftr-480	1111	46	acconmmodating	acconmmodate	VERB
ftr-480	1111	47	the	the	DET
ftr-480	1111	48	"	"	PUNCT
ftr-480	1111	49	low	low	ADJ
ftr-480	1111	50	-	-	PUNCT
ftr-480	1111	51	income	income	NOUN
ftr-480	1111	52	"	"	PUNCT
ftr-480	1111	53	in	in	ADP
ftr-480	1111	54	blueprints	blueprint	NOUN
ftr-480	1111	55	,	,	PUNCT
ftr-480	1111	56	treasury	treasury	PROPN
ftr-480	1111	57	's	's	PART
ftr-480	1111	58	proposed	propose	VERB
ftr-480	1111	59	solution	solution	NOUN
ftr-480	1111	60	to	to	ADP
ftr-480	1111	61	this	this	DET
ftr-480	1111	62	problem	problem	NOUN
ftr-480	1111	63	was	be	AUX
ftr-480	1111	64	to	to	PART
ftr-480	1111	65	provide	provide	VERB
ftr-480	1111	66	taxpayers	taxpayer	NOUN
ftr-480	1111	67	with	with	ADP
ftr-480	1111	68	the	the	DET
ftr-480	1111	69	option	option	NOUN
ftr-480	1111	70	of	of	ADP
ftr-480	1111	71	prepaying	prepay	VERB
ftr-480	1111	72	the	the	DET
ftr-480	1111	73	cash	cash	NOUN
ftr-480	1111	74	-	-	PUNCT
ftr-480	1111	75	flow	flow	NOUN
ftr-480	1111	76	tax	tax	NOUN
ftr-480	1111	77	.	.	PUNCT
ftr-480	1112	1	in	in	ADP
ftr-480	1112	2	the	the	DET
ftr-480	1112	3	example	example	NOUN
ftr-480	1112	4	,	,	PUNCT
ftr-480	1112	5	if	if	SCONJ
ftr-480	1112	6	saver	saver	ADJ
ftr-480	1112	7	were	be	AUX
ftr-480	1112	8	allowed	allow	VERB
ftr-480	1112	9	to	to	PART
ftr-480	1112	10	pay	pay	VERB
ftr-480	1112	11	tax	tax	NOUN
ftr-480	1112	12	as	as	SCONJ
ftr-480	1112	13	though	though	SCONJ
ftr-480	1112	14	he	he	PRON
ftr-480	1112	15	immediately	immediately	ADV
ftr-480	1112	16	consumed	consume	VERB
ftr-480	1112	17	the	the	DET
ftr-480	1112	18	earnings	earning	NOUN
ftr-480	1112	19	,	,	PUNCT
ftr-480	1112	20	with	with	ADP
ftr-480	1112	21	no	no	DET
ftr-480	1112	22	further	further	ADJ
ftr-480	1112	23	tax	tax	NOUN
ftr-480	1112	24	consequences	consequence	NOUN
ftr-480	1112	25	from	from	ADP
ftr-480	1112	26	the	the	DET
ftr-480	1112	27	savings	saving	NOUN
ftr-480	1112	28	in	in	ADP
ftr-480	1112	29	year	year	NOUN
ftr-480	1112	30	1	1	NUM
ftr-480	1112	31	or	or	CCONJ
ftr-480	1112	32	the	the	DET
ftr-480	1112	33	consumption	consumption	NOUN
ftr-480	1112	34	in	in	ADP
ftr-480	1112	35	year	year	NOUN
ftr-480	1112	36	7	7	NUM
ftr-480	1112	37	,	,	PUNCT
ftr-480	1112	38	saver	saver	NOUN
ftr-480	1112	39	could	could	AUX
ftr-480	1112	40	obtain	obtain	VERB
ftr-480	1112	41	the	the	DET
ftr-480	1112	42	identical	identical	ADJ
ftr-480	1112	43	tax	tax	NOUN
ftr-480	1112	44	result	result	NOUN
ftr-480	1112	45	as	as	ADP
ftr-480	1112	46	spender	spender	NOUN
ftr-480	1112	47	,	,	PUNCT
ftr-480	1112	48	and	and	CCONJ
ftr-480	1112	49	saver	saver	NOUN
ftr-480	1112	50	would	would	AUX
ftr-480	1112	51	not	not	PART
ftr-480	1112	52	be	be	AUX
ftr-480	1112	53	disadvantaged	disadvantage	VERB
ftr-480	1112	54	by	by	ADP
ftr-480	1112	55	the	the	DET
ftr-480	1112	56	initial	initial	ADJ
ftr-480	1112	57	decision	decision	NOUN
ftr-480	1112	58	to	to	PART
ftr-480	1112	59	save	save	VERB
ftr-480	1112	60	rather	rather	ADV
ftr-480	1112	61	than	than	ADP
ftr-480	1112	62	consume	consume	VERB
ftr-480	1112	63	.	.	PUNCT
ftr-480	1113	1	saver	saver	ADJ
ftr-480	1113	2	,	,	PUNCT
ftr-480	1113	3	in	in	ADP
ftr-480	1113	4	effect	effect	NOUN
ftr-480	1113	5	,	,	PUNCT
ftr-480	1113	6	would	would	AUX
ftr-480	1113	7	"	"	PUNCT
ftr-480	1113	8	prepay	prepay	VERB
ftr-480	1113	9	"	"	PUNCT
ftr-480	1113	10	the	the	DET
ftr-480	1113	11	cash	cash	NOUN
ftr-480	1113	12	-	-	PUNCT
ftr-480	1113	13	flow	flow	NOUN
ftr-480	1113	14	tax	tax	NOUN
ftr-480	1113	15	on	on	ADP
ftr-480	1113	16	the	the	DET
ftr-480	1113	17	amount	amount	NOUN
ftr-480	1113	18	saved	save	VERB
ftr-480	1113	19	in	in	ADP
ftr-480	1113	20	year	year	NOUN
ftr-480	1113	21	i	i	PRON
ftr-480	1113	22	and	and	CCONJ
ftr-480	1113	23	be	be	AUX
ftr-480	1113	24	excused	excuse	VERB
ftr-480	1113	25	from	from	ADP
ftr-480	1113	26	tax	tax	NOUN
ftr-480	1113	27	on	on	ADP
ftr-480	1113	28	consumption	consumption	NOUN
ftr-480	1113	29	of	of	ADP
ftr-480	1113	30	the	the	DET
ftr-480	1113	31	savings	saving	NOUN
ftr-480	1113	32	in	in	ADP
ftr-480	1113	33	later	later	ADJ
ftr-480	1113	34	years	year	NOUN
ftr-480	1113	35	.	.	PUNCT
ftr-480	1114	1	3	3	NUM
ftr-480	1114	2	2	2	NUM
ftr-480	1114	3	treasury	treasury	NOUN
ftr-480	1114	4	's	's	PART
ftr-480	1114	5	suggestion	suggestion	NOUN
ftr-480	1114	6	was	be	AUX
ftr-480	1114	7	based	base	VERB
ftr-480	1114	8	on	on	ADP
ftr-480	1114	9	a	a	DET
ftr-480	1114	10	familiar	familiar	ADJ
ftr-480	1114	11	mathematical	mathematical	ADJ
ftr-480	1114	12	relation	relation	NOUN
ftr-480	1114	13	,	,	PUNCT
ftr-480	1114	14	sometimes	sometimes	ADV
ftr-480	1114	15	known	know	VERB
ftr-480	1114	16	as	as	ADP
ftr-480	1114	17	the	the	DET
ftr-480	1114	18	"	"	PUNCT
ftr-480	1114	19	immediate	immediate	ADJ
ftr-480	1114	20	-	-	PUNCT
ftr-480	1114	21	deductionlyield	deductionlyield	NOUN
ftr-480	1114	22	-	-	PUNCT
ftr-480	1114	23	exemption	exemption	NOUN
ftr-480	1114	24	equivalence	equivalence	NOUN
ftr-480	1114	25	.	.	PUNCT
ftr-480	1114	26	"	"	PUNCT
ftr-480	1115	1	under	under	ADP
ftr-480	1115	2	certain	certain	ADJ
ftr-480	1115	3	circumstances	circumstance	NOUN
ftr-480	1115	4	,	,	PUNCT
ftr-480	1115	5	a	a	DET
ftr-480	1115	6	deferred	deferred	ADJ
ftr-480	1115	7	tax	tax	NOUN
ftr-480	1115	8	on	on	ADP
ftr-480	1115	9	an	an	DET
ftr-480	1115	10	item	item	NOUN
ftr-480	1115	11	(	(	PUNCT
ftr-480	1115	12	and	and	CCONJ
ftr-480	1115	13	earnings	earning	NOUN
ftr-480	1115	14	thereon	thereon	NOUN
ftr-480	1115	15	)	)	PUNCT
ftr-480	1115	16	has	have	VERB
ftr-480	1115	17	the	the	DET
ftr-480	1115	18	same	same	ADJ
ftr-480	1115	19	present	present	ADJ
ftr-480	1115	20	value	value	NOUN
ftr-480	1115	21	as	as	ADP
ftr-480	1115	22	an	an	DET
ftr-480	1115	23	immediate	immediate	ADJ
ftr-480	1115	24	tax	tax	NOUN
ftr-480	1115	25	on	on	ADP
ftr-480	1115	26	the	the	DET
ftr-480	1115	27	item	item	NOUN
ftr-480	1115	28	with	with	ADP
ftr-480	1115	29	no	no	DET
ftr-480	1115	30	tax	tax	NOUN
ftr-480	1115	31	on	on	ADP
ftr-480	1115	32	the	the	DET
ftr-480	1115	33	earnings	earning	NOUN
ftr-480	1115	34	.	.	PUNCT
ftr-480	1116	1	33	33	NUM
ftr-480	1116	2	as	as	ADV
ftr-480	1116	3	applied	apply	VERB
ftr-480	1116	4	to	to	ADP
ftr-480	1116	5	the	the	DET
ftr-480	1116	6	cash	cash	NOUN
ftr-480	1116	7	-	-	PUNCT
ftr-480	1116	8	flow	flow	NOUN
ftr-480	1116	9	tax	tax	NOUN
ftr-480	1116	10	,	,	PUNCT
ftr-480	1116	11	the	the	DET
ftr-480	1116	12	rule	rule	NOUN
ftr-480	1116	13	means	mean	VERB
ftr-480	1116	14	that	that	SCONJ
ftr-480	1116	15	a	a	DET
ftr-480	1116	16	deduction	deduction	NOUN
ftr-480	1116	17	of	of	ADP
ftr-480	1116	18	$	$	SYM
ftr-480	1116	19	100	100	NUM
ftr-480	1116	20	in	in	ADP
ftr-480	1116	21	savings	saving	NOUN
ftr-480	1116	22	in	in	ADP
ftr-480	1116	23	the	the	DET
ftr-480	1116	24	current	current	ADJ
ftr-480	1116	25	year	year	NOUN
ftr-480	1116	26	(	(	PUNCT
ftr-480	1116	27	and	and	CCONJ
ftr-480	1116	28	inclusion	inclusion	NOUN
ftr-480	1116	29	of	of	ADP
ftr-480	1116	30	that	that	DET
ftr-480	1116	31	amount	amount	NOUN
ftr-480	1116	32	and	and	CCONJ
ftr-480	1116	33	accumulated	accumulate	VERB
ftr-480	1116	34	earnings	earning	NOUN
ftr-480	1116	35	in	in	ADP
ftr-480	1116	36	income	income	NOUN
ftr-480	1116	37	when	when	SCONJ
ftr-480	1116	38	consumed	consume	VERB
ftr-480	1116	39	)	)	PUNCT
ftr-480	1116	40	is	be	AUX
ftr-480	1116	41	the	the	DET
ftr-480	1116	42	same	same	ADJ
ftr-480	1116	43	as	as	ADP
ftr-480	1116	44	including	include	VERB
ftr-480	1116	45	the	the	DET
ftr-480	1116	46	$	$	SYM
ftr-480	1116	47	100	100	NUM
ftr-480	1116	48	in	in	ADP
ftr-480	1116	49	income	income	NOUN
ftr-480	1116	50	initially	initially	ADV
ftr-480	1116	51	(	(	PUNCT
ftr-480	1116	52	forgoing	forgo	VERB
ftr-480	1116	53	the	the	DET
ftr-480	1116	54	savings	saving	NOUN
ftr-480	1116	55	deduction	deduction	NOUN
ftr-480	1116	56	)	)	PUNCT
ftr-480	1116	57	and	and	CCONJ
ftr-480	1116	58	exempting	exempt	VERB
ftr-480	1116	59	it	it	PRON
ftr-480	1116	60	and	and	CCONJ
ftr-480	1116	61	the	the	DET
ftr-480	1116	62	future	future	ADJ
ftr-480	1116	63	yield	yield	NOUN
ftr-480	1116	64	from	from	ADP
ftr-480	1116	65	tax	tax	NOUN
ftr-480	1116	66	when	when	SCONJ
ftr-480	1116	67	consumed	consume	VERB
ftr-480	1116	68	.	.	PUNCT
ftr-480	1116	69	'	'	PUNCT
ftr-480	1117	1	various	various	ADJ
ftr-480	1117	2	commentators	commentator	NOUN
ftr-480	1117	3	have	have	AUX
ftr-480	1117	4	questioned	question	VERB
ftr-480	1117	5	the	the	DET
ftr-480	1117	6	feasibility	feasibility	NOUN
ftr-480	1117	7	of	of	ADP
ftr-480	1117	8	the	the	DET
ftr-480	1117	9	tax	tax	NOUN
ftr-480	1117	10	prepayment	prepayment	NOUN
ftr-480	1117	11	option	option	NOUN
ftr-480	1117	12	because	because	SCONJ
ftr-480	1117	13	of	of	ADP
ftr-480	1117	14	the	the	DET
ftr-480	1117	15	potential	potential	NOUN
ftr-480	1117	16	for	for	ADP
ftr-480	1117	17	manipulation	manipulation	NOUN
ftr-480	1117	18	by	by	ADP
ftr-480	1117	19	taxpayers	taxpayer	NOUN
ftr-480	1117	20	to	to	ADP
ftr-480	1117	21	the	the	DET
ftr-480	1117	22	detriment	detriment	NOUN
ftr-480	1117	23	of	of	ADP
ftr-480	1117	24	the	the	DET
ftr-480	1117	25	fisc	fisc	NOUN
ftr-480	1117	26	.	.	PUNCT
ftr-480	1118	1	35	35	NUM
ftr-480	1118	2	another	another	DET
ftr-480	1118	3	problem	problem	NOUN
ftr-480	1118	4	is	be	AUX
ftr-480	1118	5	that	that	SCONJ
ftr-480	1118	6	it	it	PRON
ftr-480	1118	7	would	would	AUX
ftr-480	1118	8	permit	permit	VERB
ftr-480	1118	9	anyone	anyone	PRON
ftr-480	1118	10	able	able	ADJ
ftr-480	1118	11	to	to	PART
ftr-480	1118	12	achieve	achieve	VERB
ftr-480	1118	13	an	an	DET
ftr-480	1118	14	above	above	ADJ
ftr-480	1118	15	-	-	PUNCT
ftr-480	1118	16	average	average	NOUN
ftr-480	1118	17	return	return	NOUN
ftr-480	1118	18	on	on	ADP
ftr-480	1118	19	an	an	DET
ftr-480	1118	20	investment	investment	NOUN
ftr-480	1118	21	to	to	PART
ftr-480	1118	22	pay	pay	VERB
ftr-480	1118	23	lower	low	ADJ
ftr-480	1118	24	cashflow	cashflow	ADJ
ftr-480	1118	25	taxes	taxis	NOUN
ftr-480	1118	26	by	by	ADP
ftr-480	1118	27	electing	elect	VERB
ftr-480	1118	28	the	the	DET
ftr-480	1118	29	prepayment	prepayment	NOUN
ftr-480	1118	30	option	option	NOUN
ftr-480	1118	31	with	with	ADP
ftr-480	1118	32	respect	respect	NOUN
ftr-480	1118	33	to	to	ADP
ftr-480	1118	34	the	the	DET
ftr-480	1118	35	investment	investment	NOUN
ftr-480	1118	36	.	.	PUNCT
ftr-480	1119	1	36	36	NUM
ftr-480	1119	2	finally	finally	ADV
ftr-480	1119	3	,	,	PUNCT
ftr-480	1119	4	even	even	ADV
ftr-480	1119	5	aside	aside	ADV
ftr-480	1119	6	from	from	ADP
ftr-480	1119	7	its	its	PRON
ftr-480	1119	8	flaws	flaw	NOUN
ftr-480	1119	9	,	,	PUNCT
ftr-480	1119	10	the	the	DET
ftr-480	1119	11	option	option	NOUN
ftr-480	1119	12	would	would	AUX
ftr-480	1119	13	not	not	PART
ftr-480	1119	14	provide	provide	VERB
ftr-480	1119	15	a	a	DET
ftr-480	1119	16	complete	complete	ADJ
ftr-480	1119	17	solution	solution	NOUN
ftr-480	1119	18	to	to	ADP
ftr-480	1119	19	the	the	DET
ftr-480	1119	20	problem	problem	NOUN
ftr-480	1119	21	created	create	VERB
ftr-480	1119	22	by	by	ADP
ftr-480	1119	23	graduated	graduate	VERB
ftr-480	1119	24	rates	rate	NOUN
ftr-480	1119	25	.	.	PUNCT
ftr-480	1120	1	in	in	ADP
ftr-480	1120	2	particular	particular	ADJ
ftr-480	1120	3	,	,	PUNCT
ftr-480	1120	4	if	if	SCONJ
ftr-480	1120	5	there	there	PRON
ftr-480	1120	6	is	be	VERB
ftr-480	1120	7	an	an	DET
ftr-480	1120	8	intertemporal	intertemporal	ADJ
ftr-480	1120	9	decrease	decrease	NOUN
ftr-480	1120	10	in	in	ADP
ftr-480	1120	11	tax	tax	NOUN
ftr-480	1120	12	rates	rate	NOUN
ftr-480	1120	13	,	,	PUNCT
ftr-480	1120	14	the	the	DET
ftr-480	1120	15	tax	tax	NOUN
ftr-480	1120	16	prepayment	prepayment	NOUN
ftr-480	1120	17	choice	choice	NOUN
ftr-480	1120	18	does	do	AUX
ftr-480	1120	19	not	not	PART
ftr-480	1120	20	result	result	VERB
ftr-480	1120	21	in	in	ADP
ftr-480	1120	22	neutrality	neutrality	NOUN
ftr-480	1120	23	of	of	ADP
ftr-480	1120	24	the	the	DET
ftr-480	1120	25	cash	cash	NOUN
ftr-480	1120	26	-	-	PUNCT
ftr-480	1120	27	flow	flow	NOUN
ftr-480	1120	28	tax	tax	NOUN
ftr-480	1120	29	in	in	ADP
ftr-480	1120	30	its	its	PRON
ftr-480	1120	31	treatment	treatment	NOUN
ftr-480	1120	32	of	of	ADP
ftr-480	1120	33	present	present	ADJ
ftr-480	1120	34	versus	versus	ADP
ftr-480	1120	35	future	future	ADJ
ftr-480	1120	36	consumption	consumption	NOUN
ftr-480	1120	37	.	.	PUNCT
ftr-480	1121	1	a	a	DET
ftr-480	1121	2	decrease	decrease	NOUN
ftr-480	1121	3	in	in	ADP
ftr-480	1121	4	rates	rate	NOUN
ftr-480	1121	5	might	might	AUX
ftr-480	1121	6	occur	occur	VERB
ftr-480	1121	7	as	as	ADP
ftr-480	1121	8	a	a	DET
ftr-480	1121	9	result	result	NOUN
ftr-480	1121	10	of	of	ADP
ftr-480	1121	11	higher	high	ADJ
ftr-480	1121	12	than	than	ADP
ftr-480	1121	13	those	those	PRON
ftr-480	1121	14	ever	ever	ADV
ftr-480	1121	15	experienced	experience	VERB
ftr-480	1121	16	by	by	ADP
ftr-480	1121	17	saver	saver	ADJ
ftr-480	1121	18	,	,	PUNCT
ftr-480	1121	19	with	with	ADP
ftr-480	1121	20	the	the	DET
ftr-480	1121	21	result	result	NOUN
ftr-480	1121	22	that	that	SCONJ
ftr-480	1121	23	the	the	DET
ftr-480	1121	24	present	present	ADJ
ftr-480	1121	25	value	value	NOUN
ftr-480	1121	26	of	of	ADP
ftr-480	1121	27	saver	saver	NOUN
ftr-480	1121	28	's	's	PART
ftr-480	1121	29	tax	tax	NOUN
ftr-480	1121	30	liabilities	liability	NOUN
ftr-480	1121	31	may	may	AUX
ftr-480	1121	32	be	be	AUX
ftr-480	1121	33	less	less	ADJ
ftr-480	1121	34	than	than	ADP
ftr-480	1121	35	that	that	PRON
ftr-480	1121	36	of	of	ADP
ftr-480	1121	37	spender	spender	NOUN
ftr-480	1121	38	's	's	PART
ftr-480	1121	39	.	.	PUNCT
ftr-480	1122	1	132	132	NUM
ftr-480	1122	2	.	.	PUNCT
ftr-480	1123	1	see	see	VERB
ftr-480	1123	2	blueprints	blueprint	NOUN
ftr-480	1123	3	,	,	PUNCT
ftr-480	1123	4	supra	supra	PROPN
ftr-480	1123	5	note	note	NOUN
ftr-480	1123	6	3	3	NUM
ftr-480	1123	7	,	,	PUNCT
ftr-480	1123	8	at	at	ADP
ftr-480	1123	9	103	103	NUM
ftr-480	1123	10	,	,	PUNCT
ftr-480	1123	11	112	112	NUM
ftr-480	1123	12	-	-	SYM
ftr-480	1123	13	15	15	NUM
ftr-480	1123	14	;	;	PUNCT
ftr-480	1123	15	bradford	bradford	NOUN
ftr-480	1123	16	-	-	PUNCT
ftr-480	1123	17	untangling	untangle	VERB
ftr-480	1123	18	,	,	PUNCT
ftr-480	1123	19	supra	supra	ADJ
ftr-480	1123	20	note	note	NOUN
ftr-480	1123	21	3	3	NUM
ftr-480	1123	22	,	,	PUNCT
ftr-480	1123	23	at	at	ADP
ftr-480	1123	24	91	91	NUM
ftr-480	1123	25	-	-	SYM
ftr-480	1123	26	92	92	NUM
ftr-480	1123	27	.	.	PUNCT
ftr-480	1124	1	133	133	NUM
ftr-480	1124	2	.	.	PUNCT
ftr-480	1125	1	see	see	VERB
ftr-480	1125	2	e.	e.	PROPN
ftr-480	1125	3	cary	cary	PROPN
ftr-480	1125	4	brown	brown	PROPN
ftr-480	1125	5	,	,	PUNCT
ftr-480	1125	6	business	business	NOUN
ftr-480	1125	7	-	-	PUNCT
ftr-480	1125	8	income	income	NOUN
ftr-480	1125	9	taxation	taxation	NOUN
ftr-480	1125	10	and	and	CCONJ
ftr-480	1125	11	investment	investment	NOUN
ftr-480	1125	12	incentives	incentive	NOUN
ftr-480	1125	13	,	,	PUNCT
ftr-480	1125	14	in	in	ADP
ftr-480	1125	15	income	income	NOUN
ftr-480	1125	16	,	,	PUNCT
ftr-480	1125	17	employment	employment	NOUN
ftr-480	1125	18	and	and	CCONJ
ftr-480	1125	19	public	public	ADJ
ftr-480	1125	20	policy	policy	NOUN
ftr-480	1125	21	:	:	PUNCT
ftr-480	1125	22	essays	essay	NOUN
ftr-480	1125	23	in	in	ADP
ftr-480	1125	24	honor	honor	NOUN
ftr-480	1125	25	of	of	ADP
ftr-480	1125	26	alvin	alvin	PROPN
ftr-480	1125	27	h.	h.	PROPN
ftr-480	1125	28	hansen	hansen	PROPN
ftr-480	1125	29	11948	11948	NUM
ftr-480	1125	30	)	)	PUNCT
ftr-480	1125	31	.	.	PUNCT
ftr-480	1126	1	reprinted	reprint	VERB
ftr-480	1126	2	in	in	ADP
ftr-480	1126	3	readings	reading	NOUN
ftr-480	1126	4	in	in	ADP
ftr-480	1126	5	the	the	DET
ftr-480	1126	6	economics	economic	NOUN
ftr-480	1126	7	of	of	ADP
ftr-480	1126	8	taxation	taxation	NOUN
ftr-480	1126	9	525	525	NUM
ftr-480	1126	10	-	-	SYM
ftr-480	1126	11	37	37	NUM
ftr-480	1126	12	(	(	PUNCT
ftr-480	1126	13	richard	richard	PROPN
ftr-480	1126	14	a.	a.	PROPN
ftr-480	1126	15	musgrave	musgrave	PROPN
ftr-480	1126	16	&	&	CCONJ
ftr-480	1126	17	carl	carl	PROPN
ftr-480	1126	18	s.	s.	PROPN
ftr-480	1126	19	shoup	shoup	PROPN
ftr-480	1126	20	eds	eds	PROPN
ftr-480	1126	21	.	.	PROPN
ftr-480	1126	22	,	,	PUNCT
ftr-480	1126	23	1959	1959	NUM
ftr-480	1126	24	)	)	PUNCT
ftr-480	1126	25	;	;	PUNCT
ftr-480	1127	1	stanley	stanley	PROPN
ftr-480	1127	2	s.	s.	PROPN
ftr-480	1127	3	surrey	surrey	PROPN
ftr-480	1127	4	,	,	PUNCT
ftr-480	1127	5	pathways	pathway	NOUN
ftr-480	1127	6	to	to	PART
ftr-480	1127	7	tax	tax	VERB
ftr-480	1127	8	reform	reform	NOUN
ftr-480	1127	9	120	120	NUM
ftr-480	1127	10	-	-	SYM
ftr-480	1127	11	25	25	NUM
ftr-480	1127	12	(	(	PUNCT
ftr-480	1127	13	1973	1973	NUM
ftr-480	1127	14	)	)	PUNCT
ftr-480	1127	15	.	.	PUNCT
ftr-480	1128	1	134	134	NUM
ftr-480	1128	2	.	.	PUNCT
ftr-480	1129	1	see	see	VERB
ftr-480	1129	2	blueprints	blueprint	NOUN
ftr-480	1129	3	,	,	PUNCT
ftr-480	1129	4	supra	supra	PROPN
ftr-480	1129	5	note	note	NOUN
ftr-480	1129	6	3	3	NUM
ftr-480	1129	7	,	,	PUNCT
ftr-480	1129	8	at	at	ADP
ftr-480	1129	9	11011	11011	NUM
ftr-480	1129	10	;	;	PUNCT
ftr-480	1129	11	bradford	bradford	NOUN
ftr-480	1129	12	-	-	PUNCT
ftr-480	1129	13	untangling	untangle	VERB
ftr-480	1129	14	,	,	PUNCT
ftr-480	1129	15	supra	supra	ADJ
ftr-480	1129	16	note	note	NOUN
ftr-480	1129	17	3	3	X
ftr-480	1129	18	.	.	PUNCT
ftr-480	1130	1	at	at	ADP
ftr-480	1130	2	68	68	NUM
ftr-480	1130	3	-	-	SYM
ftr-480	1130	4	69	69	NUM
ftr-480	1130	5	.	.	PUNCT
ftr-480	1131	1	for	for	ADP
ftr-480	1131	2	the	the	DET
ftr-480	1131	3	conditions	condition	NOUN
ftr-480	1131	4	under	under	ADP
ftr-480	1131	5	which	which	PRON
ftr-480	1131	6	this	this	DET
ftr-480	1131	7	equivalence	equivalence	NOUN
ftr-480	1131	8	holds	hold	VERB
ftr-480	1131	9	true	true	ADJ
ftr-480	1131	10	,	,	PUNCT
ftr-480	1131	11	see	see	VERB
ftr-480	1131	12	gracta	gracta	PROPN
ftr-480	1131	13	,	,	PUNCT
ftr-480	1131	14	supra	supra	PROPN
ftr-480	1131	15	note	note	PROPN
ftr-480	1131	16	11	11	NUM
ftr-480	1131	17	,	,	PUNCT
ftr-480	1131	18	at	at	ADP
ftr-480	1131	19	1602	1602	NUM
ftr-480	1131	20	.	.	PUNCT
ftr-480	1132	1	135	135	NUM
ftr-480	1132	2	.	.	PUNCT
ftr-480	1133	1	see	see	VERB
ftr-480	1133	2	committee	committee	NOUN
ftr-480	1133	3	on	on	ADP
ftr-480	1133	4	simplification	simplification	NOUN
ftr-480	1133	5	.	.	PUNCT
ftr-480	1134	1	supra	supra	PROPN
ftr-480	1134	2	note	note	PROPN
ftr-480	1134	3	17	17	NUM
ftr-480	1134	4	,	,	PUNCT
ftr-480	1134	5	at	at	ADP
ftr-480	1134	6	423	423	NUM
ftr-480	1134	7	-	-	SYM
ftr-480	1134	8	26	26	NUM
ftr-480	1134	9	;	;	PUNCT
ftr-480	1134	10	gractz	gractz	NOUN
ftr-480	1134	11	,	,	PUNCT
ftr-480	1134	12	supra	supra	PROPN
ftr-480	1134	13	note	note	PROPN
ftr-480	1134	14	11	11	NUM
ftr-480	1134	15	,	,	PUNCT
ftr-480	1134	16	at	at	ADP
ftr-480	1134	17	1603	1603	NUM
ftr-480	1134	18	-	-	SYM
ftr-480	1134	19	09	09	NUM
ftr-480	1134	20	.	.	PUNCT
ftr-480	1134	21	136	136	NUM
ftr-480	1134	22	.	.	PUNCT
ftr-480	1135	1	see	see	VERB
ftr-480	1135	2	graetz	graetz	PROPN
ftr-480	1135	3	,	,	PUNCT
ftr-480	1135	4	supra	supra	PROPN
ftr-480	1135	5	note	note	PROPN
ftr-480	1135	6	11	11	NUM
ftr-480	1135	7	,	,	PUNCT
ftr-480	1135	8	at	at	ADP
ftr-480	1135	9	1600	1600	NUM
ftr-480	1135	10	-	-	SYM
ftr-480	1135	11	01	01	NUM
ftr-480	1135	12	;	;	PUNCT
ftr-480	1135	13	steucrle	steucrle	PROPN
ftr-480	1135	14	,	,	PUNCT
ftr-480	1135	15	supra	supra	ADJ
ftr-480	1135	16	note	note	NOUN
ftr-480	1135	17	74	74	NUM
ftr-480	1135	18	,	,	PUNCT
ftr-480	1135	19	at	at	ADP
ftr-480	1135	20	174	174	NUM
ftr-480	1135	21	;	;	PUNCT
ftr-480	1135	22	warrenwould	warrenwould	AUX
ftr-480	1135	23	,	,	PUNCT
ftr-480	1135	24	supra	supra	PROPN
ftr-480	1135	25	note	note	PROPN
ftr-480	1135	26	65	65	NUM
ftr-480	1135	27	,	,	PUNCT
ftr-480	1135	28	at	at	ADP
ftr-480	1135	29	1097	1097	NUM
ftr-480	1135	30	-	-	SYM
ftr-480	1135	31	1109	1109	NUM
ftr-480	1135	32	.	.	PUNCT
ftr-480	1136	1	19951	19951	NUM
ftr-480	1136	2	florida	florida	PROPN
ftr-480	1136	3	tax	tax	PROPN
ftr-480	1136	4	review	review	NOUN
ftr-480	1136	5	statutory	statutory	ADJ
ftr-480	1136	6	changes	change	NOUN
ftr-480	1136	7	or	or	CCONJ
ftr-480	1136	8	,	,	PUNCT
ftr-480	1136	9	more	more	ADV
ftr-480	1136	10	likely	likely	ADJ
ftr-480	1136	11	,	,	PUNCT
ftr-480	1136	12	simply	simply	ADV
ftr-480	1136	13	because	because	SCONJ
ftr-480	1136	14	a	a	DET
ftr-480	1136	15	taxpayer	taxpayer	NOUN
ftr-480	1136	16	is	be	AUX
ftr-480	1136	17	subject	subject	ADJ
ftr-480	1136	18	to	to	ADP
ftr-480	1136	19	a	a	DET
ftr-480	1136	20	lower	low	ADJ
ftr-480	1136	21	marginal	marginal	ADJ
ftr-480	1136	22	rate	rate	NOUN
ftr-480	1136	23	in	in	ADP
ftr-480	1136	24	a	a	DET
ftr-480	1136	25	future	future	ADJ
ftr-480	1136	26	year	year	NOUN
ftr-480	1136	27	.	.	PUNCT
ftr-480	1137	1	oddly	oddly	ADV
ftr-480	1137	2	,	,	PUNCT
ftr-480	1137	3	low	low	ADJ
ftr-480	1137	4	-	-	PUNCT
ftr-480	1137	5	income	income	NOUN
ftr-480	1137	6	taxpayers	taxpayer	NOUN
ftr-480	1137	7	who	who	PRON
ftr-480	1137	8	move	move	VERB
ftr-480	1137	9	up	up	ADP
ftr-480	1137	10	the	the	DET
ftr-480	1137	11	income	income	NOUN
ftr-480	1137	12	scale	scale	NOUN
ftr-480	1137	13	might	might	AUX
ftr-480	1137	14	find	find	VERB
ftr-480	1137	15	themselves	themselves	PRON
ftr-480	1137	16	in	in	ADP
ftr-480	1137	17	that	that	DET
ftr-480	1137	18	situation	situation	NOUN
ftr-480	1137	19	-	-	PUNCT
ftr-480	1137	20	facing	face	VERB
ftr-480	1137	21	lower	low	ADJ
ftr-480	1137	22	marginal	marginal	ADJ
ftr-480	1137	23	rates	rate	NOUN
ftr-480	1137	24	in	in	ADP
ftr-480	1137	25	the	the	DET
ftr-480	1137	26	future	future	NOUN
ftr-480	1137	27	-	-	PUNCT
ftr-480	1137	28	if	if	SCONJ
ftr-480	1137	29	the	the	DET
ftr-480	1137	30	cumulative	cumulative	ADJ
ftr-480	1137	31	effect	effect	NOUN
ftr-480	1137	32	of	of	ADP
ftr-480	1137	33	tax	tax	NOUN
ftr-480	1137	34	benefit	benefit	NOUN
ftr-480	1137	35	and	and	CCONJ
ftr-480	1137	36	transfer	transfer	NOUN
ftr-480	1137	37	phase	phase	NOUN
ftr-480	1137	38	-	-	PUNCT
ftr-480	1137	39	outs	out	NOUN
ftr-480	1137	40	during	during	ADP
ftr-480	1137	41	the	the	DET
ftr-480	1137	42	period	period	NOUN
ftr-480	1137	43	they	they	PRON
ftr-480	1137	44	have	have	VERB
ftr-480	1137	45	low	low	ADJ
ftr-480	1137	46	incomes	income	NOUN
ftr-480	1137	47	are	be	AUX
ftr-480	1137	48	taken	take	VERB
ftr-480	1137	49	into	into	ADP
ftr-480	1137	50	account	account	NOUN
ftr-480	1137	51	.	.	PUNCT
ftr-480	1138	1	1	1	NUM
ftr-480	1138	2	37	37	NUM
ftr-480	1138	3	to	to	PART
ftr-480	1138	4	illustrate	illustrate	VERB
ftr-480	1138	5	this	this	DET
ftr-480	1138	6	last	last	ADJ
ftr-480	1138	7	point	point	NOUN
ftr-480	1138	8	,	,	PUNCT
ftr-480	1138	9	assume	assume	VERB
ftr-480	1138	10	in	in	ADP
ftr-480	1138	11	saver	saver	ADJ
ftr-480	1138	12	and	and	CCONJ
ftr-480	1138	13	spender	spender	NOUN
ftr-480	1138	14	's	's	PART
ftr-480	1138	15	example	example	NOUN
ftr-480	1138	16	that	that	SCONJ
ftr-480	1138	17	cash	cash	NOUN
ftr-480	1138	18	-	-	PUNCT
ftr-480	1138	19	flow	flow	NOUN
ftr-480	1138	20	tax	tax	NOUN
ftr-480	1138	21	rates	rate	NOUN
ftr-480	1138	22	are	be	AUX
ftr-480	1138	23	a	a	DET
ftr-480	1138	24	flat	flat	ADJ
ftr-480	1138	25	30	30	NUM
ftr-480	1138	26	%	%	NOUN
ftr-480	1138	27	in	in	ADP
ftr-480	1138	28	year	year	NOUN
ftr-480	1138	29	1	1	NUM
ftr-480	1138	30	and	and	CCONJ
ftr-480	1138	31	a	a	DET
ftr-480	1138	32	flat	flat	ADJ
ftr-480	1138	33	15	15	NUM
ftr-480	1138	34	%	%	NOUN
ftr-480	1138	35	in	in	ADP
ftr-480	1138	36	year	year	NOUN
ftr-480	1138	37	7	7	NUM
ftr-480	1138	38	.	.	PUNCT
ftr-480	1139	1	under	under	ADP
ftr-480	1139	2	those	those	DET
ftr-480	1139	3	circumstances	circumstance	NOUN
ftr-480	1139	4	,	,	PUNCT
ftr-480	1139	5	spender	spender	NOUN
ftr-480	1139	6	could	could	AUX
ftr-480	1139	7	consume	consume	VERB
ftr-480	1139	8	$	$	SYM
ftr-480	1139	9	70	70	NUM
ftr-480	1139	10	in	in	ADP
ftr-480	1139	11	year	year	NOUN
ftr-480	1139	12	1	1	NUM
ftr-480	1139	13	after	after	ADP
ftr-480	1139	14	payment	payment	NOUN
ftr-480	1139	15	of	of	ADP
ftr-480	1139	16	$	$	SYM
ftr-480	1139	17	30	30	NUM
ftr-480	1139	18	of	of	ADP
ftr-480	1139	19	cash	cash	NOUN
ftr-480	1139	20	-	-	PUNCT
ftr-480	1139	21	flow	flow	NOUN
ftr-480	1139	22	tax	tax	NOUN
ftr-480	1139	23	.	.	PUNCT
ftr-480	1140	1	if	if	SCONJ
ftr-480	1140	2	saver	saver	ADJ
ftr-480	1140	3	invested	invest	VERB
ftr-480	1140	4	the	the	DET
ftr-480	1140	5	$	$	SYM
ftr-480	1140	6	100	100	NUM
ftr-480	1140	7	and	and	CCONJ
ftr-480	1140	8	watched	watch	VERB
ftr-480	1140	9	it	it	PRON
ftr-480	1140	10	grow	grow	VERB
ftr-480	1140	11	to	to	ADP
ftr-480	1140	12	about	about	ADV
ftr-480	1140	13	$	$	SYM
ftr-480	1140	14	200	200	NUM
ftr-480	1140	15	in	in	ADP
ftr-480	1140	16	year	year	NOUN
ftr-480	1140	17	7	7	NUM
ftr-480	1140	18	,	,	PUNCT
ftr-480	1140	19	he	he	PRON
ftr-480	1140	20	could	could	AUX
ftr-480	1140	21	then	then	ADV
ftr-480	1140	22	consume	consume	VERB
ftr-480	1140	23	$	$	SYM
ftr-480	1140	24	170	170	NUM
ftr-480	1140	25	(	(	PUNCT
ftr-480	1140	26	$	$	SYM
ftr-480	1140	27	200	200	NUM
ftr-480	1140	28	,	,	PUNCT
ftr-480	1140	29	less	less	ADJ
ftr-480	1140	30	tax	tax	NOUN
ftr-480	1140	31	of	of	ADP
ftr-480	1140	32	15	15	NUM
ftr-480	1140	33	%	%	NOUN
ftr-480	1140	34	thereof	thereof	ADV
ftr-480	1140	35	)	)	PUNCT
ftr-480	1140	36	,	,	PUNCT
ftr-480	1140	37	which	which	PRON
ftr-480	1140	38	is	be	AUX
ftr-480	1140	39	more	more	ADJ
ftr-480	1140	40	than	than	ADP
ftr-480	1140	41	the	the	DET
ftr-480	1140	42	present	present	ADJ
ftr-480	1140	43	value	value	NOUN
ftr-480	1140	44	of	of	ADP
ftr-480	1140	45	what	what	PRON
ftr-480	1140	46	spender	spender	NOUN
ftr-480	1140	47	consumed	consume	VERB
ftr-480	1140	48	.	.	PUNCT
ftr-480	1141	1	spender	spender	NOUN
ftr-480	1141	2	is	be	AUX
ftr-480	1141	3	now	now	ADV
ftr-480	1141	4	disadvantaged	disadvantaged	ADJ
ftr-480	1141	5	and	and	CCONJ
ftr-480	1141	6	unless	unless	SCONJ
ftr-480	1141	7	he	he	PRON
ftr-480	1141	8	is	be	AUX
ftr-480	1141	9	allowed	allow	VERB
ftr-480	1141	10	to	to	PART
ftr-480	1141	11	postpay	postpay	VERB
ftr-480	1141	12	his	his	PRON
ftr-480	1141	13	taxes	taxis	NOUN
ftr-480	1141	14	until	until	ADP
ftr-480	1141	15	year	year	NOUN
ftr-480	1141	16	7	7	NUM
ftr-480	1141	17	,	,	PUNCT
ftr-480	1141	18	there	there	PRON
ftr-480	1141	19	is	be	VERB
ftr-480	1141	20	no	no	DET
ftr-480	1141	21	way	way	NOUN
ftr-480	1141	22	to	to	PART
ftr-480	1141	23	equalize	equalize	VERB
ftr-480	1141	24	the	the	DET
ftr-480	1141	25	two	two	NUM
ftr-480	1141	26	situations	situation	NOUN
ftr-480	1141	27	.	.	PUNCT
ftr-480	1142	1	v.	v.	CCONJ
ftr-480	1142	2	summary	summary	NOUN
ftr-480	1142	3	and	and	CCONJ
ftr-480	1142	4	conclusions	conclusion	NOUN
ftr-480	1142	5	in	in	ADP
ftr-480	1142	6	this	this	DET
ftr-480	1142	7	article	article	NOUN
ftr-480	1142	8	,	,	PUNCT
ftr-480	1142	9	i	i	PRON
ftr-480	1142	10	have	have	AUX
ftr-480	1142	11	described	describe	VERB
ftr-480	1142	12	some	some	PRON
ftr-480	1142	13	of	of	ADP
ftr-480	1142	14	the	the	DET
ftr-480	1142	15	difficulties	difficulty	NOUN
ftr-480	1142	16	in	in	ADP
ftr-480	1142	17	designing	design	VERB
ftr-480	1142	18	a	a	DET
ftr-480	1142	19	cash	cash	NOUN
ftr-480	1142	20	-	-	PUNCT
ftr-480	1142	21	flow	flow	NOUN
ftr-480	1142	22	tax	tax	NOUN
ftr-480	1142	23	to	to	PART
ftr-480	1142	24	be	be	AUX
ftr-480	1142	25	as	as	ADV
ftr-480	1142	26	redistributive	redistributive	ADJ
ftr-480	1142	27	at	at	ADP
ftr-480	1142	28	the	the	DET
ftr-480	1142	29	lower	low	ADJ
ftr-480	1142	30	end	end	NOUN
ftr-480	1142	31	of	of	ADP
ftr-480	1142	32	the	the	DET
ftr-480	1142	33	income	income	NOUN
ftr-480	1142	34	spectrum	spectrum	NOUN
ftr-480	1142	35	as	as	ADP
ftr-480	1142	36	the	the	DET
ftr-480	1142	37	current	current	ADJ
ftr-480	1142	38	income	income	NOUN
ftr-480	1142	39	tax	tax	NOUN
ftr-480	1142	40	.	.	PUNCT
ftr-480	1143	1	i	i	PRON
ftr-480	1143	2	have	have	AUX
ftr-480	1143	3	shown	show	VERB
ftr-480	1143	4	that	that	SCONJ
ftr-480	1143	5	two	two	NUM
ftr-480	1143	6	asserted	assert	VERB
ftr-480	1143	7	advantages	advantage	NOUN
ftr-480	1143	8	of	of	ADP
ftr-480	1143	9	a	a	DET
ftr-480	1143	10	cash	cash	NOUN
ftr-480	1143	11	-	-	PUNCT
ftr-480	1143	12	flow	flow	NOUN
ftr-480	1143	13	tax	tax	NOUN
ftr-480	1143	14	-	-	PUNCT
ftr-480	1143	15	administrative	administrative	ADJ
ftr-480	1143	16	simplicity	simplicity	NOUN
ftr-480	1143	17	and	and	CCONJ
ftr-480	1143	18	neutrality	neutrality	NOUN
ftr-480	1143	19	in	in	ADP
ftr-480	1143	20	the	the	DET
ftr-480	1143	21	treatment	treatment	NOUN
ftr-480	1143	22	of	of	ADP
ftr-480	1143	23	present	present	ADJ
ftr-480	1143	24	versus	versus	ADP
ftr-480	1143	25	future	future	ADJ
ftr-480	1143	26	consumption	consumption	NOUN
ftr-480	1143	27	-	-	PUNCT
ftr-480	1143	28	would	would	AUX
ftr-480	1143	29	be	be	AUX
ftr-480	1143	30	seriously	seriously	ADV
ftr-480	1143	31	compromised	compromise	VERB
ftr-480	1143	32	by	by	ADP
ftr-480	1143	33	provisions	provision	NOUN
ftr-480	1143	34	intended	intend	VERB
ftr-480	1143	35	to	to	PART
ftr-480	1143	36	mitigate	mitigate	VERB
ftr-480	1143	37	the	the	DET
ftr-480	1143	38	tax	tax	NOUN
ftr-480	1143	39	burden	burden	NOUN
ftr-480	1143	40	of	of	ADP
ftr-480	1143	41	lowincome	lowincome	NOUN
ftr-480	1143	42	taxpayers	taxpayer	NOUN
ftr-480	1143	43	.	.	PUNCT
ftr-480	1144	1	a	a	DET
ftr-480	1144	2	good	good	ADJ
ftr-480	1144	3	illustration	illustration	NOUN
ftr-480	1144	4	of	of	ADP
ftr-480	1144	5	the	the	DET
ftr-480	1144	6	difficulty	difficulty	NOUN
ftr-480	1144	7	is	be	AUX
ftr-480	1144	8	the	the	DET
ftr-480	1144	9	implementation	implementation	NOUN
ftr-480	1144	10	of	of	ADP
ftr-480	1144	11	a	a	DET
ftr-480	1144	12	negative	negative	ADJ
ftr-480	1144	13	tax	tax	NOUN
ftr-480	1144	14	subsidy	subsidy	NOUN
ftr-480	1144	15	like	like	ADP
ftr-480	1144	16	the	the	DET
ftr-480	1144	17	eitc	eitc	NOUN
ftr-480	1144	18	as	as	ADP
ftr-480	1144	19	part	part	NOUN
ftr-480	1144	20	of	of	ADP
ftr-480	1144	21	a	a	DET
ftr-480	1144	22	cash	cash	NOUN
ftr-480	1144	23	-	-	PUNCT
ftr-480	1144	24	flow	flow	NOUN
ftr-480	1144	25	tax	tax	NOUN
ftr-480	1144	26	.	.	PUNCT
ftr-480	1145	1	to	to	PART
ftr-480	1145	2	determine	determine	VERB
ftr-480	1145	3	eligibility	eligibility	NOUN
ftr-480	1145	4	for	for	ADP
ftr-480	1145	5	such	such	DET
ftr-480	1145	6	a	a	DET
ftr-480	1145	7	subsidy	subsidy	NOUN
ftr-480	1145	8	,	,	PUNCT
ftr-480	1145	9	one	one	PRON
ftr-480	1145	10	would	would	AUX
ftr-480	1145	11	ordinarily	ordinarily	ADV
ftr-480	1145	12	need	need	VERB
ftr-480	1145	13	to	to	PART
ftr-480	1145	14	know	know	VERB
ftr-480	1145	15	the	the	DET
ftr-480	1145	16	economic	economic	ADJ
ftr-480	1145	17	income	income	NOUN
ftr-480	1145	18	and	and	CCONJ
ftr-480	1145	19	resources	resource	NOUN
ftr-480	1145	20	of	of	ADP
ftr-480	1145	21	potential	potential	ADJ
ftr-480	1145	22	beneficiaries	beneficiary	NOUN
ftr-480	1145	23	.	.	PUNCT
ftr-480	1146	1	however	however	ADV
ftr-480	1146	2	,	,	PUNCT
ftr-480	1146	3	under	under	ADP
ftr-480	1146	4	a	a	DET
ftr-480	1146	5	cash	cash	NOUN
ftr-480	1146	6	-	-	PUNCT
ftr-480	1146	7	flow	flow	NOUN
ftr-480	1146	8	tax	tax	NOUN
ftr-480	1146	9	system	system	NOUN
ftr-480	1146	10	,	,	PUNCT
ftr-480	1146	11	the	the	DET
ftr-480	1146	12	economic	economic	ADJ
ftr-480	1146	13	income	income	NOUN
ftr-480	1146	14	yardstick	yardstick	NOUN
ftr-480	1146	15	would	would	AUX
ftr-480	1146	16	be	be	AUX
ftr-480	1146	17	lost	lose	VERB
ftr-480	1146	18	because	because	SCONJ
ftr-480	1146	19	the	the	DET
ftr-480	1146	20	tax	tax	NOUN
ftr-480	1146	21	would	would	AUX
ftr-480	1146	22	be	be	AUX
ftr-480	1146	23	based	base	VERB
ftr-480	1146	24	on	on	ADP
ftr-480	1146	25	consumption	consumption	NOUN
ftr-480	1146	26	,	,	PUNCT
ftr-480	1146	27	not	not	PART
ftr-480	1146	28	income	income	NOUN
ftr-480	1146	29	.	.	PUNCT
ftr-480	1147	1	thus	thus	ADV
ftr-480	1147	2	,	,	PUNCT
ftr-480	1147	3	it	it	PRON
ftr-480	1147	4	would	would	AUX
ftr-480	1147	5	be	be	AUX
ftr-480	1147	6	extremely	extremely	ADV
ftr-480	1147	7	difficult	difficult	ADJ
ftr-480	1147	8	to	to	PART
ftr-480	1147	9	determine	determine	VERB
ftr-480	1147	10	in	in	ADP
ftr-480	1147	11	a	a	DET
ftr-480	1147	12	cash	cash	NOUN
ftr-480	1147	13	-	-	PUNCT
ftr-480	1147	14	flow	flow	NOUN
ftr-480	1147	15	tax	tax	NOUN
ftr-480	1147	16	world	world	NOUN
ftr-480	1147	17	who	who	PRON
ftr-480	1147	18	is	be	AUX
ftr-480	1147	19	low	low	ADJ
ftr-480	1147	20	-	-	PUNCT
ftr-480	1147	21	income	income	NOUN
ftr-480	1147	22	and	and	CCONJ
ftr-480	1147	23	therefore	therefore	ADV
ftr-480	1147	24	entitled	entitle	VERB
ftr-480	1147	25	to	to	ADP
ftr-480	1147	26	the	the	DET
ftr-480	1147	27	negative	negative	ADJ
ftr-480	1147	28	tax	tax	NOUN
ftr-480	1147	29	subsidy	subsidy	NOUN
ftr-480	1147	30	.	.	PUNCT
ftr-480	1148	1	the	the	DET
ftr-480	1148	2	switch	switch	NOUN
ftr-480	1148	3	to	to	ADP
ftr-480	1148	4	a	a	DET
ftr-480	1148	5	cash	cash	NOUN
ftr-480	1148	6	-	-	PUNCT
ftr-480	1148	7	flow	flow	NOUN
ftr-480	1148	8	tax	tax	NOUN
ftr-480	1148	9	,	,	PUNCT
ftr-480	1148	10	and	and	CCONJ
ftr-480	1148	11	the	the	DET
ftr-480	1148	12	resulting	result	VERB
ftr-480	1148	13	loss	loss	NOUN
ftr-480	1148	14	of	of	ADP
ftr-480	1148	15	the	the	DET
ftr-480	1148	16	economic	economic	ADJ
ftr-480	1148	17	income	income	NOUN
ftr-480	1148	18	measurement	measurement	NOUN
ftr-480	1148	19	,	,	PUNCT
ftr-480	1148	20	would	would	AUX
ftr-480	1148	21	also	also	ADV
ftr-480	1148	22	impede	impede	VERB
ftr-480	1148	23	the	the	DET
ftr-480	1148	24	administration	administration	NOUN
ftr-480	1148	25	of	of	ADP
ftr-480	1148	26	other	other	ADJ
ftr-480	1148	27	means	mean	NOUN
ftr-480	1148	28	-	-	PUNCT
ftr-480	1148	29	tested	test	VERB
ftr-480	1148	30	government	government	NOUN
ftr-480	1148	31	transfer	transfer	NOUN
ftr-480	1148	32	programs	program	NOUN
ftr-480	1148	33	.	.	PUNCT
ftr-480	1149	1	my	my	PRON
ftr-480	1149	2	review	review	NOUN
ftr-480	1149	3	suggests	suggest	VERB
ftr-480	1149	4	that	that	SCONJ
ftr-480	1149	5	a	a	DET
ftr-480	1149	6	cash	cash	NOUN
ftr-480	1149	7	-	-	PUNCT
ftr-480	1149	8	flow	flow	NOUN
ftr-480	1149	9	tax	tax	NOUN
ftr-480	1149	10	would	would	AUX
ftr-480	1149	11	be	be	AUX
ftr-480	1149	12	much	much	ADV
ftr-480	1149	13	less	less	ADV
ftr-480	1149	14	flexible	flexible	ADJ
ftr-480	1149	15	in	in	ADP
ftr-480	1149	16	achieving	achieve	VERB
ftr-480	1149	17	progressivity	progressivity	NOUN
ftr-480	1149	18	than	than	SCONJ
ftr-480	1149	19	is	be	AUX
ftr-480	1149	20	often	often	ADV
ftr-480	1149	21	claimed	claim	VERB
ftr-480	1149	22	.	.	PUNCT
ftr-480	1150	1	policymakers	policymaker	NOUN
ftr-480	1150	2	interested	interested	ADJ
ftr-480	1150	3	in	in	ADP
ftr-480	1150	4	replacing	replace	VERB
ftr-480	1150	5	the	the	DET
ftr-480	1150	6	income	income	NOUN
ftr-480	1150	7	tax	tax	NOUN
ftr-480	1150	8	with	with	ADP
ftr-480	1150	9	a	a	DET
ftr-480	1150	10	broad	broad	ADV
ftr-480	1150	11	-	-	PUNCT
ftr-480	1150	12	based	base	VERB
ftr-480	1150	13	consumption	consumption	NOUN
ftr-480	1150	14	tax	tax	NOUN
ftr-480	1150	15	should	should	AUX
ftr-480	1150	16	therefore	therefore	ADV
ftr-480	1150	17	move	move	VERB
ftr-480	1150	18	toward	toward	ADP
ftr-480	1150	19	this	this	DET
ftr-480	1150	20	goal	goal	NOUN
ftr-480	1150	21	with	with	ADP
ftr-480	1150	22	considerable	considerable	ADJ
ftr-480	1150	23	caution	caution	NOUN
ftr-480	1150	24	.	.	PUNCT
ftr-480	1151	1	if	if	SCONJ
ftr-480	1151	2	low	low	ADJ
ftr-480	1151	3	-	-	PUNCT
ftr-480	1151	4	income	income	NOUN
ftr-480	1151	5	taxpayers	taxpayer	NOUN
ftr-480	1151	6	are	be	AUX
ftr-480	1151	7	to	to	PART
ftr-480	1151	8	be	be	AUX
ftr-480	1151	9	accommodated	accommodate	VERB
ftr-480	1151	10	within	within	ADP
ftr-480	1151	11	such	such	DET
ftr-480	1151	12	a	a	DET
ftr-480	1151	13	system	system	NOUN
ftr-480	1151	14	,	,	PUNCT
ftr-480	1151	15	there	there	PRON
ftr-480	1151	16	is	be	VERB
ftr-480	1151	17	a	a	DET
ftr-480	1151	18	great	great	ADJ
ftr-480	1151	19	risk	risk	NOUN
ftr-480	1151	20	that	that	SCONJ
ftr-480	1151	21	many	many	ADJ
ftr-480	1151	22	of	of	ADP
ftr-480	1151	23	137	137	NUM
ftr-480	1151	24	.	.	PUNCT
ftr-480	1152	1	see	see	VERB
ftr-480	1152	2	supra	supra	PROPN
ftr-480	1152	3	note	note	PROPN
ftr-480	1152	4	77	77	NUM
ftr-480	1152	5	.	.	PUNCT
ftr-480	1153	1	[	[	X
ftr-480	1153	2	vol	vol	NOUN
ftr-480	1153	3	2:8	2:8	NUM
ftr-480	1153	4	19951	19951	NUM
ftr-480	1153	5	accoinnodating	accoinnodate	VERB
ftr-480	1153	6	the	the	DET
ftr-480	1153	7	"	"	PUNCT
ftr-480	1153	8	low	low	ADJ
ftr-480	1153	9	-	-	PUNCT
ftr-480	1153	10	income	income	NOUN
ftr-480	1153	11	"	"	PUNCT
ftr-480	1153	12	491	491	NUM
ftr-480	1153	13	the	the	DET
ftr-480	1153	14	undesirable	undesirable	ADJ
ftr-480	1153	15	features	feature	NOUN
ftr-480	1153	16	of	of	ADP
ftr-480	1153	17	the	the	DET
ftr-480	1153	18	income	income	NOUN
ftr-480	1153	19	tax	tax	NOUN
ftr-480	1153	20	would	would	AUX
ftr-480	1153	21	have	have	VERB
ftr-480	1153	22	to	to	PART
ftr-480	1153	23	be	be	AUX
ftr-480	1153	24	replicated	replicate	VERB
ftr-480	1153	25	in	in	ADP
ftr-480	1153	26	the	the	DET
ftr-480	1153	27	cash	cash	NOUN
ftr-480	1153	28	-	-	PUNCT
ftr-480	1153	29	flow	flow	NOUN
ftr-480	1153	30	tax	tax	NOUN
ftr-480	1153	31	.	.	PUNCT
ftr-480	1154	1	it	it	PRON
ftr-480	1154	2	would	would	AUX
ftr-480	1154	3	be	be	AUX
ftr-480	1154	4	senseless	senseless	ADJ
ftr-480	1154	5	to	to	PART
ftr-480	1154	6	incur	incur	VERB
ftr-480	1154	7	the	the	DET
ftr-480	1154	8	sizable	sizable	ADJ
ftr-480	1154	9	transition	transition	NOUN
ftr-480	1154	10	costs	cost	NOUN
ftr-480	1154	11	of	of	ADP
ftr-480	1154	12	changing	change	VERB
ftr-480	1154	13	tax	tax	NOUN
ftr-480	1154	14	systems	system	NOUN
ftr-480	1154	15	if	if	SCONJ
ftr-480	1154	16	that	that	PRON
ftr-480	1154	17	were	be	AUX
ftr-480	1154	18	the	the	DET
ftr-480	1154	19	ultimate	ultimate	ADJ
ftr-480	1154	20	outcome	outcome	NOUN
ftr-480	1154	21	.	.	PUNCT
ftr-480	1155	1	on	on	ADP
ftr-480	1155	2	the	the	DET
ftr-480	1155	3	other	other	ADJ
ftr-480	1155	4	hand	hand	NOUN
ftr-480	1155	5	,	,	PUNCT
ftr-480	1155	6	if	if	SCONJ
ftr-480	1155	7	low	low	ADJ
ftr-480	1155	8	-	-	PUNCT
ftr-480	1155	9	income	income	NOUN
ftr-480	1155	10	taxpayers	taxpayer	NOUN
ftr-480	1155	11	are	be	AUX
ftr-480	1155	12	not	not	PART
ftr-480	1155	13	to	to	PART
ftr-480	1155	14	be	be	AUX
ftr-480	1155	15	accommodated	accommodate	VERB
ftr-480	1155	16	,	,	PUNCT
ftr-480	1155	17	or	or	CCONJ
ftr-480	1155	18	are	be	AUX
ftr-480	1155	19	accommodated	accommodate	VERB
ftr-480	1155	20	in	in	ADP
ftr-480	1155	21	some	some	DET
ftr-480	1155	22	manner	manner	NOUN
ftr-480	1155	23	outside	outside	ADP
ftr-480	1155	24	of	of	ADP
ftr-480	1155	25	the	the	DET
ftr-480	1155	26	tax	tax	NOUN
ftr-480	1155	27	system	system	NOUN
ftr-480	1155	28	,	,	PUNCT
ftr-480	1155	29	a	a	DET
ftr-480	1155	30	transactions	transaction	NOUN
ftr-480	1155	31	-	-	PUNCT
ftr-480	1155	32	based	base	VERB
ftr-480	1155	33	consumption	consumption	NOUN
ftr-480	1155	34	tax	tax	NOUN
ftr-480	1155	35	like	like	ADP
ftr-480	1155	36	a	a	DET
ftr-480	1155	37	vat	vat	NOUN
ftr-480	1155	38	would	would	AUX
ftr-480	1155	39	seem	seem	VERB
ftr-480	1155	40	to	to	PART
ftr-480	1155	41	be	be	AUX
ftr-480	1155	42	the	the	DET
ftr-480	1155	43	preferable	preferable	ADJ
ftr-480	1155	44	policy	policy	NOUN
ftr-480	1155	45	choice	choice	NOUN
ftr-480	1155	46	.	.	PUNCT
ftr-480	1156	1	unlike	unlike	ADP
ftr-480	1156	2	a	a	DET
ftr-480	1156	3	cashflow	cashflow	ADJ
ftr-480	1156	4	tax	tax	NOUN
ftr-480	1156	5	,	,	PUNCT
ftr-480	1156	6	vats	vat	NOUN
ftr-480	1156	7	are	be	AUX
ftr-480	1156	8	widely	widely	ADV
ftr-480	1156	9	used	use	VERB
ftr-480	1156	10	.	.	PUNCT
ftr-480	1157	1	substitution	substitution	NOUN
ftr-480	1157	2	of	of	ADP
ftr-480	1157	3	a	a	DET
ftr-480	1157	4	vat	vat	NOUN
ftr-480	1157	5	for	for	ADP
ftr-480	1157	6	the	the	DET
ftr-480	1157	7	income	income	NOUN
ftr-480	1157	8	tax	tax	NOUN
ftr-480	1157	9	would	would	AUX
ftr-480	1157	10	eliminate	eliminate	VERB
ftr-480	1157	11	tax	tax	NOUN
ftr-480	1157	12	returns	return	NOUN
ftr-480	1157	13	for	for	ADP
ftr-480	1157	14	millions	million	NOUN
ftr-480	1157	15	of	of	ADP
ftr-480	1157	16	taxpayers	taxpayer	NOUN
ftr-480	1157	17	,	,	PUNCT
ftr-480	1157	18	and	and	CCONJ
ftr-480	1157	19	would	would	AUX
ftr-480	1157	20	increase	increase	VERB
ftr-480	1157	21	the	the	DET
ftr-480	1157	22	government	government	NOUN
ftr-480	1157	23	's	's	PART
ftr-480	1157	24	ability	ability	NOUN
ftr-480	1157	25	to	to	PART
ftr-480	1157	26	tax	tax	VERB
ftr-480	1157	27	economic	economic	ADJ
ftr-480	1157	28	activity	activity	NOUN
ftr-480	1157	29	taking	take	VERB
ftr-480	1157	30	place	place	NOUN
ftr-480	1157	31	in	in	ADP
ftr-480	1157	32	the	the	DET
ftr-480	1157	33	informal	informal	ADJ
ftr-480	1157	34	sector	sector	NOUN
ftr-480	1157	35	.	.	PUNCT